# 租税特別措置法 / Act on Special Measures Concerning Taxation
- 昭和三十二年法律第二十六号 · Act
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Text in force since: 2026-10-01
- URL: https://japanlaw.org/en/special-taxation-measures-act
- Permanent URL: https://japanlaw.org/l/332AC0000000026
- 496 articles in the main text, 3067 in the 附則 (supplementary provisions).
- English: 11064 of 11090 paragraphs, each marked below as the Ministry of Justice's, as the Ministry's with a slip corrected by this site, or as machine translation.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it.
Every provision is addressable on its own, down to the item, and carries
its address and both URLs on the line under it: the page that opens at it —
https://japanlaw.org/en/special-taxation-measures-act/art-1 — and the permanent form —
https://japanlaw.org/l/332AC0000000026/art-1. As Markdown: https://japanlaw.org/md/en/special-taxation-measures-act/art-1.
---
**制定文（一）** 租税特別措置法（昭和二十一年法律第十五号）の全部を改正する。
enact-1 · https://japanlaw.org/en/special-taxation-measures-act/enact-1 · https://japanlaw.org/l/332AC0000000026/enact-1
The Act on Special Measures Concerning Taxation (Act No. 15 of 1946) is wholly amended.
machine translation, not official
## 第一章 総則 — Chapter I General Provisions
heading: Ministry of Justice translation — Japanese Law Translation Database System
ch-1 · https://japanlaw.org/en/special-taxation-measures-act/ch-1 · https://japanlaw.org/l/332AC0000000026/ch-1
### 第一条（趣旨） — Purpose
caption: machine translation, not official
art-1 · https://japanlaw.org/en/special-taxation-measures-act/art-1 · https://japanlaw.org/l/332AC0000000026/art-1
**第一項** この法律は、当分の間、所得税、法人税、地方法人税、相続税、贈与税、地価税、登録免許税、消費税、酒税、たばこ税、揮発油税、地方揮発油税、石油石炭税、航空機燃料税、自動車重量税、国際観光旅客税、印紙税その他の内国税を軽減し、若しくは免除し、若しくは還付し、又はこれらの税に係る納税義務、課税標準若しくは税額の計算、申告書の提出期限若しくは徴収につき、所得税法（昭和四十年法律第三十三号）、法人税法（昭和四十年法律第三十四号）、地方法人税法（平成二十六年法律第十一号）、相続税法（昭和二十五年法律第七十三号）、地価税法（平成三年法律第六十九号）、登録免許税法（昭和四十二年法律第三十五号）、消費税法（昭和六十三年法律第百八号）、酒税法（昭和二十八年法律第六号）、たばこ税法（昭和五十九年法律第七十二号）、揮発油税法（昭和三十二年法律第五十五号）、地方揮発油税法（昭和三十年法律第百四号）、石油石炭税法（昭和五十三年法律第二十五号）、航空機燃料税法（昭和四十七年法律第七号）、自動車重量税法（昭和四十六年法律第八十九号）、国際観光旅客税法（平成三十年法律第十六号）、印紙税法（昭和四十二年法律第二十三号）、国税通則法（昭和三十七年法律第六十六号）及び国税徴収法（昭和三十四年法律第百四十七号）の特例を設けることについて規定するものとする。
art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/art-1/par-1
This Act is to provide, for the time being, for the reduction of, exemption from, or refund of income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, registration and license tax, consumption tax, liquor tax, tobacco tax, gasoline tax, local gasoline tax, petroleum and coal tax, aviation fuel tax, motor vehicle tonnage tax, international tourist tax, stamp tax, and other internal taxes, or for special provisions of the Income Tax Act (Act No. 33 of 1965), the Corporation Tax Act (Act No. 34 of 1965), the Local Corporation Tax Act (Act No. 11 of 2014), the Inheritance Tax Act (Act No. 73 of 1950), the Land-holding Tax Act (Act No. 69 of 1991), the Registration and License Tax Act (Act No. 35 of 1967), the Consumption Tax Act (Act No. 108 of 1988), the Liquor Tax Act (Act No. 6 of 1953), the Tobacco Tax Act (Act No. 72 of 1984), the Gasoline Tax Act (Act No. 55 of 1957), the Local Gasoline Tax Act (Act No. 104 of 1955), the Petroleum and Coal Tax Act (Act No. 25 of 1978), the Aviation Fuel Tax Act (Act No. 7 of 1972), the Motor Vehicle Tonnage Tax Act (Act No. 89 of 1971), the International Tourist Tax Act (Act No. 16 of 2018), the Stamp Tax Act (Act No. 23 of 1967), the Act on General Rules for National Taxes (Act No. 66 of 1962), and the National Tax Collection Act (Act No. 147 of 1959) concerning the tax liability, the calculation of the tax base or the amount of tax, the due date for filing returns, or the collection pertaining to these taxes.
machine translation, not official
### 第二条（用語の意義） — (Meanings of the Terms)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-2 · https://japanlaw.org/en/special-taxation-measures-act/art-2 · https://japanlaw.org/l/332AC0000000026/art-2
**第一項** 第二章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-2/par-1
The meanings of the terms listed in the following items as used in Chapter II are as prescribed respectively in those items:
Ministry of Justice translation — Japanese Law Translation Database System
**一** 国内又は国外 それぞれ所得税法第二条第一項第一号又は第二号に規定する国内又は国外をいう。
art-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-1
in Japan or outside Japan:These mean "in Japan" or "outside Japan" as prescribed in Article 2, paragraph (1), item (i) or item (ii) of the Income Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**一の二** 居住者又は非居住者 それぞれ所得税法第二条第一項第三号又は第五号に規定する居住者又は非居住者をいう。
art-2/par-1/item-1-2 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-1-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-1-2
resident or nonresident:These mean a resident or a nonresident as prescribed in Article 2, paragraph (1), item (iii) or item (v) of the Income Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**二** 内国法人又は外国法人 それぞれ所得税法第二条第一項第六号又は第七号に規定する内国法人又は外国法人をいい、それぞれ同項第八号に規定する人格のない社団等で、第一号に規定する国内に本店若しくは主たる事務所を有するもの又は同号に規定する国外に本店若しくは主たる事務所を有するものを含む。
art-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-2
domestic corporation or foreign corporation:These mean a domestic corporation or a foreign corporation as prescribed in Article 2, paragraph (1), item (vi) or item (vii) of the Income Tax Act, including an association or foundation without juridical personality as prescribed in item (viii) of the paragraph that has its head office or principal office in Japan as prescribed in item (i) or that has its head office or principal office outside Japan as prescribed in the item;
Ministry of Justice translation — Japanese Law Translation Database System
**三及び四** 削除
art-2/par-1/item-3-to-4 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-3-to-4 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-3-to-4
no English for this paragraph
**五** 法人課税信託、恒久的施設、公社債、預貯金、合同運用信託、貸付信託、投資信託、証券投資信託、公社債投資信託、公社債等運用投資信託、公募公社債等運用投資信託、特定目的信託、特定受益証券発行信託又は有価証券 それぞれ所得税法第二条第一項第八号の三から第十三号まで、第十五号から第十五号の五まで又は第十七号に規定する法人課税信託、恒久的施設、公社債、預貯金、合同運用信託、貸付信託、投資信託、証券投資信託、公社債投資信託、公社債等運用投資信託、公募公社債等運用投資信託、特定目的信託、特定受益証券発行信託又は有価証券をいう。
art-2/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-5
trust subject to corporation taxation, permanent establishment, government or company bonds, deposits or savings, jointly managed trust, loan trust, investment trust, securities investment trust, bond investment trust, bond-based investment trust, bond-based investment trust under public offering, special purpose trust, specified trust that issues beneficiary certificates, or securities: These respectively mean a trust subject to corporation taxation, permanent establishment, government or company bonds, deposits or savings, jointly managed trust, loan trust, investment trust, securities investment trust, bond investment trust, bond-based investment trust, bond-based investment trust under public offering, special purpose trust, specified trust that issues beneficiary certificates, and securities as prescribed in Article 2, paragraph (1), items (viii)-3 through (xiii), items (xv) through (xv)-5, or item (xvii) of the Income Tax Act;
machine translation, not official
**六** 減価償却資産 所得税法第二条第一項第十九号に規定する減価償却資産をいう。
art-2/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-6
depreciable assets:These mean depreciable assets as prescribed in Article 2, paragraph (1), item (xix) of the Income Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**六の二** 繰延資産 所得税法第二条第一項第二十号に規定する繰延資産をいう。
art-2/par-1/item-6-2 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-6-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-6-2
deferred assets: These mean deferred assets as prescribed in Article 2, paragraph (1), item (xx) of the Income Tax Act;
machine translation, not official
**七** 利子所得、配当所得、不動産所得、事業所得、給与所得、退職所得、山林所得、譲渡所得、一時所得又は雑所得 それぞれ所得税法第二編第二章第二節第一款に規定する利子所得、配当所得、不動産所得、事業所得、給与所得、退職所得、山林所得、譲渡所得、一時所得又は雑所得をいう。
art-2/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-7
interest income, dividend income, real estate income, business income, employment income, retirement income, timber income, capital gains, occasional income, or miscellaneous income:These respectively mean interest income, dividend income, real estate income, business income, employment income, retirement income, timber income, capital gain, occasional income, and miscellaneous income as prescribed in Part II, Chapter II, Section 2, Subsection 1 of the Income Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**八** 配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、山林所得の金額、譲渡所得の金額又は雑所得の金額 それぞれ所得税法第二編第二章第二節第一款に規定する配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、山林所得の金額、譲渡所得の金額又は雑所得の金額をいう。
art-2/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-8
the amount of dividend income, the amount of real estate income, the amount of business income, the amount of employment income, the amount of timber income, the amount of capital gains, or the amount of miscellaneous income:These respectively mean the amount of dividend income, the amount of real estate income, the amount of business income, the amount of employment income, the amount of timber income, the amount of capital gain, and the amount of miscellaneous income as prescribed in Part II, Chapter II, Section 2, Subsection 1 of the Income Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**九** 総所得金額、退職所得金額又は山林所得金額 それぞれ所得税法第二十二条第二項又は第三項に規定する総所得金額又は退職所得金額若しくは山林所得金額をいう。
art-2/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-9
the amount of gross income, the amount of retirement income, or the amount of timber income:These respectively mean the amount of gross income, the amount of retirement income, and the amount of timber income as prescribed in Article 22, paragraph (2) or paragraph (3) of the Income Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**十** 確定申告書 所得税法第二条第一項第三十七号に規定する確定申告書をいう。
art-2/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-10
tax return:These mean the tax return as prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act.
Ministry of Justice translation — Japanese Law Translation Database System
**十一** 青色申告書 所得税法第二条第一項第四十号に規定する青色申告書をいう。
art-2/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-11
blue return:These mean the blue return as prescribed in Article 2, paragraph (1), item (xl) of the Income Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**十二** 期限後申告書 国税通則法第十八条第二項に規定する期限後申告書をいう。
art-2/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-12
tax return form filed after the due date:These mean a tax return filed after the due date as prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes;
Ministry of Justice translation — Japanese Law Translation Database System
**十三** 修正申告書 国税通則法第十九条第三項に規定する修正申告書をいう。
art-2/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-13
amended return form:These mean an amended return form as prescribed in Article 19, paragraph (3) of the Act on General Rules for National Taxes;
Ministry of Justice translation — Japanese Law Translation Database System
**十四** 確定申告期限 所得税法第二条第一項第四十一号に規定する確定申告期限をいう。
art-2/par-1/item-14 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-14
due date for filing a tax return:These mean the due date for filing a tax return as prescribed in Article 2, paragraph (1), item (xli) of the Income Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**十五** 更正の請求 国税通則法第二十三条第二項に規定する更正の請求をいう。
art-2/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-15
request for reassessment:These mean a request for reassessment as prescribed in Article 23, paragraph (2) of the Act on General Rules for National Taxes.
Ministry of Justice translation — Japanese Law Translation Database System
**十六** 更正請求書 国税通則法第二十三条第三項に規定する更正請求書をいう。
art-2/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-16
written request for reassessment: a written request for reassessment as prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes.
machine translation, not official
**第二項** 第三章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2
The meanings of the terms listed in the following items as used in Chapter III are as prescribed respectively in those items:
Ministry of Justice translation — Japanese Law Translation Database System
**一** 国内又は国外 それぞれ法人税法第二条第一号又は第二号に規定する国内又は国外をいう。
art-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-1
in Japan or outside Japan:These mean "in Japan" or "outside Japan" as prescribed in Article 2, item (i) or item (ii) of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**一の二** 内国法人又は外国法人 それぞれ法人税法第二条第三号又は第四号に規定する内国法人又は外国法人をいい、それぞれ第二号に規定する人格のない社団等で、前号に規定する国内に本店若しくは主たる事務所を有するもの又は同号に規定する国外に本店若しくは主たる事務所を有するものを含む。
art-2/par-2/item-1-2 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-1-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-1-2
domestic corporation or foreign corporation: These mean a domestic corporation or a foreign corporation as prescribed in Article 2, item (iii) or item (iv) of the Corporation Tax Act, including an association or foundation without juridical personality as prescribed in item (ii) that has its head office or principal office in Japan as prescribed in the preceding item or that has its head office or principal office outside Japan as prescribed in the item;
machine translation, not official
**一の三** 公共法人 法人税法第二条第五号に規定する公共法人をいう。
art-2/par-2/item-1-3 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-1-3 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-1-3
public corporation: These mean a public corporation as prescribed in Article 2, item (v) of the Corporation Tax Act;
machine translation, not official
**一の四** 公益法人等 法人税法第二条第六号に規定する公益法人等をいう。
art-2/par-2/item-1-4 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-1-4 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-1-4
public interest corporation, etc.: These mean a public interest corporation, etc. as prescribed in Article 2, item (vi) of the Corporation Tax Act;
machine translation, not official
**一の五** 協同組合等 法人税法第二条第七号に規定する協同組合等をいう。
art-2/par-2/item-1-5 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-1-5 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-1-5
cooperative, etc.: These mean a cooperative, etc. as prescribed in Article 2, item (vii) of the Corporation Tax Act;
machine translation, not official
**二** 人格のない社団等 法人税法第二条第八号に規定する人格のない社団等をいう。
art-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-2
association or foundation without juridical personality:These mean an association or foundation without juridical personality as prescribed in Article 2, item (viii) of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**二の二** 普通法人 法人税法第二条第九号に規定する普通法人をいう。
art-2/par-2/item-2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-2-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-2-2
ordinary corporation: These mean an ordinary corporation as prescribed in Article 2, item (ix) of the Corporation Tax Act;
machine translation, not official
**三** 被合併法人 法人税法第二条第十一号に規定する被合併法人をいう。
art-2/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-3
merged corporation:These mean a merged corporation as prescribed in Article 2, item (xi) of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**四** 合併法人 法人税法第二条第十二号に規定する合併法人をいう。
art-2/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-4
merging corporation:These mean a merging corporation as prescribed in Article 2, item (xii) of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**五** 分割法人 法人税法第二条第十二号の二に規定する分割法人をいう。
art-2/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-5
splitting corporation:These mean a split corporation as prescribed in Article 2, item (xii)-2 of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**六** 分割承継法人 法人税法第二条第十二号の三に規定する分割承継法人をいう。
art-2/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-6
succeeding corporation in a company split:These mean a succeeding corporation in a company split as prescribed in Article 2, item (xii)-3 of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**七** 現物出資法人 法人税法第二条第十二号の四に規定する現物出資法人をいう。
art-2/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-7
corporation making a capital contribution in kind:These mean a corporation making a capital contribution in kind as prescribed in Article 2, item (xii)-4 of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**八** 被現物出資法人 法人税法第二条第十二号の五に規定する被現物出資法人をいう。
art-2/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-8
corporation receiving a capital contribution in kind:These mean a corporation receiving a capital contribution in kind as prescribed in Article 2, item (xii)-5 of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**九** 現物分配法人 法人税法第二条第十二号の五の二に規定する現物分配法人をいう。
art-2/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-9
corporation making a distribution in kind: These mean a corporation making a distribution in kind as prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act;
machine translation, not official
**十** 被現物分配法人 法人税法第二条第十二号の五の三に規定する被現物分配法人をいう。
art-2/par-2/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10
corporation receiving a distribution in kind: These mean a corporation receiving a distribution in kind as prescribed in Article 2, item (xii)-5-3 of the Corporation Tax Act;
machine translation, not official
**十の二** 株式交換等完全子法人 法人税法第二条第十二号の六の二に規定する株式交換等完全子法人をいう。
art-2/par-2/item-10-2 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-10-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-2
wholly owned subsidiary corporation in a share exchange, etc.: These mean a wholly owned subsidiary corporation in a share exchange, etc. as prescribed in Article 2, item (xii)-6-2 of the Corporation Tax Act;
machine translation, not official
**十の三** 株式移転完全子法人 法人税法第二条第十二号の六の五に規定する株式移転完全子法人をいう。
art-2/par-2/item-10-3 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-10-3 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-3
wholly owned subsidiary corporation in a share transfer:These mean a wholly owned subsidiary corporation in a share transfer as prescribed in Article 2, item (xii)-6-5 of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**十の四** 通算親法人 法人税法第二条第十二号の六の七に規定する通算親法人をいう。
art-2/par-2/item-10-4 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-10-4 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-4
group tax sharing parent corporation: These mean the group tax sharing parent corporation as prescribed in Article 2, item (xii)-6-7 of the Corporation Tax Act;
machine translation, not official
**十の五** 通算子法人 法人税法第二条第十二号の七に規定する通算子法人をいう。
art-2/par-2/item-10-5 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-10-5 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-5
group tax sharing subsidiary corporation: These mean a group tax sharing subsidiary corporation as prescribed in Article 2, item (xii)-7 of the Corporation Tax Act;
machine translation, not official
**十の六** 通算法人 法人税法第二条第十二号の七の二に規定する通算法人をいう。
art-2/par-2/item-10-6 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-10-6 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-6
group tax sharing corporation: These mean a group tax sharing corporation as prescribed in Article 2, item (xii)-7-2 of the Corporation Tax Act;
machine translation, not official
**十の七** 通算完全支配関係 法人税法第二条第十二号の七の七に規定する通算完全支配関係をいう。
art-2/par-2/item-10-7 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-10-7 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-7
group tax sharing full controlling interest: These mean a group tax sharing full controlling interest as prescribed in Article 2, item (xii)-7-7 of the Corporation Tax Act;
machine translation, not official
**十一** 適格合併 法人税法第二条第十二号の八に規定する適格合併をいう。
art-2/par-2/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-11 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-11
qualified merger:These mean a qualified merger as prescribed in Article 2, item (xii)-8 of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**十二** 分割型分割 法人税法第二条第十二号の九に規定する分割型分割をいう。
art-2/par-2/item-12 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-12 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-12
company split by split-off:These mean a company split by split-off as prescribed in Article 2, item (xii)-9 of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**十三** 分社型分割 法人税法第二条第十二号の十に規定する分社型分割をいう。
art-2/par-2/item-13 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-13
company split by spin-off:These mean a company split by spin-off as prescribed in Article 2, item (xii)-10 of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**十四** 適格分割 法人税法第二条第十二号の十一に規定する適格分割をいう。
art-2/par-2/item-14 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-14
qualified company split:These mean a qualified company split as prescribed in Article 2, item (xii)-11 of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**十五** 適格分割型分割 法人税法第二条第十二号の十二に規定する適格分割型分割をいう。
art-2/par-2/item-15 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-15 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-15
qualified company split by split-off:These mean a qualified company split by split-off as prescribed in Article 2, item (xii)-12 of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**十六** 適格現物出資 法人税法第二条第十二号の十四に規定する適格現物出資をいう。
art-2/par-2/item-16 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-16 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-16
qualified capital contribution in kind:These mean a qualified capital contribution in kind as prescribed in Article 2, item (xii)-14 of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**十七** 適格現物分配 法人税法第二条第十二号の十五に規定する適格現物分配をいう。
art-2/par-2/item-17 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-17 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-17
qualified in-kind distribution: These mean a qualified in-kind distribution as prescribed in Article 2, item (xii)-15 of the Corporation Tax Act;
machine translation, not official
**十七の二** 恒久的施設 法人税法第二条第十二号の十九に規定する恒久的施設をいう。
art-2/par-2/item-17-2 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-17-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-17-2
permanent establishment: These mean a permanent establishment as prescribed in Article 2, item (xii)-19 of the Corporation Tax Act;
machine translation, not official
**十八** 収益事業 法人税法第二条第十三号に規定する収益事業をいう。
art-2/par-2/item-18 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-18 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-18
profit-making business: a profit-making business as prescribed in Article 2, item (xiii) of the Corporation Tax Act;
machine translation, not official
**十九** 事業年度 法人税法第十三条及び第十四条に規定する事業年度をいう。
art-2/par-2/item-19 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-19 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-19
business year:These mean a business year as prescribed in Article 13 and Article 14 of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**二十** 利益積立金額 法人税法第二条第十八号に規定する利益積立金額をいう。
art-2/par-2/item-20 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-20 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-20
the amount of revenue reserves:These mean the amount of revenue reserves as prescribed in Article 2, item (xviii) of the Corporation Tax Act.
Ministry of Justice translation — Japanese Law Translation Database System
**二十一** 欠損金額 法人税法第二条第十九号に規定する欠損金額をいう。
art-2/par-2/item-21 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-21 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-21
the amount of loss:These mean the amount of loss as prescribed in Article 2, item (xix) of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**二十二** 棚卸資産 法人税法第二条第二十号に規定する棚卸資産をいう。
art-2/par-2/item-22 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-22 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-22
inventory assets:These mean inventory assets as prescribed in Article 2, item (xx) of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**二十三** 固定資産 法人税法第二条第二十二号に規定する固定資産をいう。
art-2/par-2/item-23 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-23 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-23
fixed assets:These mean fixed assets as prescribed in Article 2, item (xxii) of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**二十四** 減価償却資産 法人税法第二条第二十三号に規定する減価償却資産をいう。
art-2/par-2/item-24 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-24 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-24
depreciable assets:These mean depreciable assets as prescribed in Article 2, item (xxiii) of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**二十五** 繰延資産 法人税法第二条第二十四号に規定する繰延資産をいう。
art-2/par-2/item-25 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-25 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-25
deferred assets: These mean deferred assets as prescribed in Article 2, item (xxiv) of the Corporation Tax Act;
machine translation, not official
**二十六** 損金経理 法人税法第二条第二十五号に規定する損金経理（同法第七十二条第一項第一号又は第百四十四条の四第一項第一号若しくは第二号若しくは第二項第一号に掲げる金額を計算する場合にあつては、同法第七十二条第一項又は第百四十四条の四第一項若しくは第二項に規定する期間（第十号の五に規定する通算子法人にあつては、同法第七十二条第五項第一号に規定する期間）に係る決算において費用又は損失として経理すること）をいう。
art-2/par-2/item-26 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-26 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-26
accounting as an expense or loss: These mean accounting as an expense or loss as prescribed in Article 2, item (xxv) of the Corporation Tax Act (when calculating the amount listed in Article 72, paragraph (1), item (i) or Article 144-4, paragraph (1), item (i) or item (ii) or paragraph (2), item (i) of that Act, this means accounting for an amount as an expense or loss in the settlement of accounts for the period prescribed in Article 72, paragraph (1) or Article 144-4, paragraph (1) or paragraph (2) of that Act (for a group tax sharing subsidiary corporation prescribed in item (x)-5, the period prescribed in Article 72, paragraph (5), item (i) of that Act));
machine translation, not official
**二十七** 法人課税信託 法人税法第二条第二十九号の二に規定する法人課税信託をいう。
art-2/par-2/item-27 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-27 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-27
trust subject to corporation taxation:These mean a trust subject to corporation taxation as prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**二十八** 確定申告書等 法人税法第二条第三十号に規定する中間申告書で同法第七十二条第一項各号に掲げる事項を記載したもの及び同法第百四十四条の四第一項各号又は第二項各号に掲げる事項を記載したもの並びに同法第二条第三十一号に規定する確定申告書をいう。
art-2/par-2/item-28 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-28 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-28
tax return, etc.: These mean the interim return form as prescribed in Article 2, item (xxx) of the Corporation Tax Act containing the matters listed in the items of Article 72, paragraph (1) of that Act and the one containing the matters listed in the items of Article 144-4, paragraph (1) of that Act or the items of paragraph (2) of that Article, and the tax return as prescribed in Article 2, item (xxxi) of that Act;
machine translation, not official
**二十九** 青色申告書 法人税法第二条第三十六号に規定する青色申告書をいう。
art-2/par-2/item-29 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-29 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-29
blue return: These mean a blue return as prescribed in Article 2, item (xxxvi) of the Corporation Tax Act;
machine translation, not official
**三十** 期限後申告書 国税通則法第十八条第二項に規定する期限後申告書をいう。
art-2/par-2/item-30 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-30 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-30
tax return filed after the due date: These mean a tax return filed after the due date as prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes;
machine translation, not official
**三十一** 修正申告書 国税通則法第十九条第三項に規定する修正申告書をいう。
art-2/par-2/item-31 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-31 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-31
amended return form: These mean an amended return form as prescribed in Article 19, paragraph (3) of the Act on General Rules for National Taxes;
machine translation, not official
**三十二** 更正請求書 国税通則法第二十三条第三項に規定する更正請求書をいう。
art-2/par-2/item-32 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-32 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-32
written request for reassessment: a written request for reassessment as prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes.
machine translation, not official
**第三項** 第四章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-2/par-3
In Chapter IV, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 期限内申告書 国税通則法第十七条第二項に規定する期限内申告書をいう。
art-2/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-2/par-3/item-1
return filed by the due date: These mean a return filed by the due date as prescribed in Article 17, paragraph (2) of the Act on General Rules for National Taxes;
machine translation, not official
**二** 期限後申告書 国税通則法第十八条第二項に規定する期限後申告書をいう。
art-2/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-3/item-2
return filed after the due date: These mean a return filed after the due date as prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes;
machine translation, not official
**三** 修正申告書 国税通則法第十九条第三項に規定する修正申告書をいう。
art-2/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-2/par-3/item-3
amended return: These mean an amended return as prescribed in Article 19, paragraph (3) of the Act on General Rules for National Taxes.
machine translation, not official
**第四項** 第六章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-2/par-4
In Chapter VI, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 酒類 酒税法第二条第一項に規定する酒類をいう。
art-2/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-2/par-4/item-1
liquor: These mean liquor as prescribed in Article 2, paragraph (1) of the Liquor Tax Act;
machine translation, not official
**二** 酒類製造者 酒税法第七条第一項に規定する酒類製造者をいう。
art-2/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-4/item-2
liquor manufacturer: These mean a liquor manufacturer as prescribed in Article 7, paragraph (1) of the Liquor Tax Act;
machine translation, not official
**三** 製造たばこ たばこ税法第三条に規定する製造たばこをいう。
art-2/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-2/par-4/item-3
manufactured tobacco: These mean manufactured tobacco as prescribed in Article 3 of the Tobacco Tax Act;
machine translation, not official
**四** 製造たばこ製造者 たばこ税法第六条第四項に規定する製造たばこ製造者をいう。
art-2/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-2/par-4/item-4
manufacturer of manufactured tobacco: These mean a manufacturer of manufactured tobacco as prescribed in Article 6, paragraph (4) of the Tobacco Tax Act;
machine translation, not official
**五** 原油、石油製品、ガス状炭化水素又は石炭 それぞれ石油石炭税法第二条第一号から第四号までに規定する原油、石油製品、ガス状炭化水素又は石炭をいう。
art-2/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-2/par-4/item-5
crude oil, petroleum products, gaseous hydrocarbons, or coal: These respectively mean crude oil, petroleum products, gaseous hydrocarbons, or coal as prescribed in Article 2, items (i) through (iv) of the Petroleum and Coal Tax Act;
machine translation, not official
**六** 航空機燃料 航空機燃料税法第二条第二号に規定する航空機燃料をいう。
art-2/par-4/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-2/par-4/item-6
aviation fuel: These mean aviation fuel as prescribed in Article 2, item (ii) of the Aviation Fuel Tax Act;
machine translation, not official
**七** 保税地域 関税法（昭和二十九年法律第六十一号）第二十九条に規定する保税地域をいう。
art-2/par-4/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-2/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-2/par-4/item-7
bonded area: These mean a bonded area as prescribed in Article 29 of the Customs Act (Act No. 61 of 1954).
machine translation, not official
### 第二条の二（法人課税信託の受託者等に関するこの法律の適用） — (Application of This Act to Trustees of Trusts Subject to Corporation Taxation)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-2-2 · https://japanlaw.org/l/332AC0000000026/art-2-2
**第一項** 法人税法第二条第二十九号の二に規定する法人課税信託（以下この項において「法人課税信託」という。）の受託者は、各法人課税信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（法人課税信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この法律（第四章から第六章までを除く。）の規定を適用する。
art-2-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-1
With regard to the trustee of a trust subject to corporate taxation as prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act (hereinafter referred to in this paragraph as a "trust subject to corporate taxation"), the provisions of this Act (excluding Chapters IV through VI) apply by deeming the trustee to be a separate person with regard to each of the trust assets, etc. of each trust subject to corporate taxation (meaning the assets and liabilities belonging to the trust property and the revenue and expenses attributed to that trust property; the same applies hereinafter in this paragraph) and its own assets, etc. (meaning the assets and liabilities and the revenue and expenses other than the trust assets, etc. of trusts subject to corporate taxation).
machine translation, not official
**第二項** 所得税法第六条の二第二項及び第六条の三の規定は、前項の規定を次章において適用する場合について準用する。
art-2-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-2
The provisions of Article 6-2, paragraph (2) and Article 6-3 of the Income Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph apply in the following Chapter.
machine translation, not official
**第三項** 法人税法第四条の二第二項、第四条の三及び第四条の四の規定は、第一項の規定を第三章において適用する場合について準用する。
art-2-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-3
The provisions of Article 4-2, paragraph (2), Article 4-3, and Article 4-4 of the Corporation Tax Act apply mutatis mutandis in the case where the provisions of paragraph (1) apply in Chapter III.
machine translation, not official
**第四項** 前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-2-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-4
Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
machine translation, not official
## 第二章 所得税法の特例 — Chapter II Special Provisions on the Income Tax Act
heading: Ministry of Justice translation — Japanese Law Translation Database System
ch-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-2 · https://japanlaw.org/l/332AC0000000026/ch-2
## 第一節 利子所得及び配当所得 — Section 1 Interest Income and Dividend Income
heading: Ministry of Justice translation — Japanese Law Translation Database System
ch-2/sec-1 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-1 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-1
### 第三条（利子所得の分離課税等） — (Separate Taxation on Interest Income)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-3 · https://japanlaw.org/en/special-taxation-measures-act/art-3 · https://japanlaw.org/l/332AC0000000026/art-3
**第一項** 居住者又は恒久的施設を有する非居住者が平成二十八年一月一日以後に国内において支払を受けるべき所得税法第二十三条第一項に規定する利子等で次に掲げるもの以外のもの（同法第二条第一項第四十五号に規定する源泉徴収を行わないものとして政令で定めるもの（次条において「不適用利子」という。）を除く。以下この条において「一般利子等」という。）については、同法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その支払を受けるべき金額に対し百分の十五の税率を適用して所得税を課する。
art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-3/par-1
With regard to the interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act, other than that listed in the following items, that a resident or a nonresident with a permanent establishment is to receive in Japan on or after January 1, 2016 (excluding interest and similar income specified by Cabinet Order as that on which withholding at the source prescribed in Article 2, paragraph (1), item (xlv) of the Act is not to be performed (referred to in the following Article as "non-applicable interest"); hereinafter referred to in this Article as "general interest and similar income"), income tax is imposed separately from other income by applying the tax rate of 15 percent on the receivable amount, notwithstanding the provisions of Article 22, Article 89, and Article 165 of the Act.
machine translation, not official
**一** 特定公社債（第三十七条の十第二項第七号に掲げる公社債のうち第三十七条の十一第二項第一号又は第五号から第十四号までに掲げるものをいう。第四号及び第五号において同じ。）の利子
art-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-1
interest on specified public and corporate bonds (meaning public and corporate bonds listed in Article 37-10, paragraph (2), item (vii) that are listed in Article 37-11, paragraph (2), item (i) or items (v) through (xiv); the same applies in items (iv) and (v));
machine translation, not official
**二** 公社債投資信託で、その設定に係る受益権の募集が公募（金融商品取引法（昭和二十三年法律第二十五号）第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたもの又はその受益権が第三十七条の十一第二項第一号に掲げる株式等に該当するものの収益の分配
art-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-2
a distribution of proceeds from a bond investment trust whose public offering of beneficial rights pertaining to its establishment was conducted by way of public offering (meaning a solicitation of offers to acquire prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) that is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph), or whose beneficial rights fall under the shares, etc. listed in Article 37-11, paragraph (2), item (i);
machine translation, not official
**三** 公募公社債等運用投資信託の収益の分配
art-3/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-3
a distribution of proceeds from a bond-based investment trust under public offering;
machine translation, not official
**四** 特定公社債以外の公社債の利子で、その支払の確定した日（無記名の公社債の利子については、その支払をした日）においてその者（以下この号において「対象者」という。）又は当該対象者と政令で定める特殊の関係のある法人を判定の基礎となる株主として選定した場合に当該公社債の利子の支払をした法人が法人税法第二条第十号に規定する同族会社に該当することとなるときにおける当該対象者その他の政令で定める者が支払を受けるもの
art-3/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-4
interest on public and corporate bonds other than specified public and corporate bonds, which is received by the covered person or any other person specified by Cabinet Order in the case where, on the day on which the payment is determined (for interest on bearer public and corporate bonds, the day on which the payment is made), the corporation that paid the interest on the public and corporate bonds would fall under the category of a family corporation prescribed in Article 2, item (x) of the Corporation Tax Act if that person (hereinafter referred to in this item as the "covered person") or a corporation having a special relationship specified by Cabinet Order with the covered person were selected as a shareholder that forms the basis for the determination;
machine translation, not official
**五** 特定公社債以外の公社債の利子で、その支払の確定した日（無記名の公社債の利子については、その支払をした日）においてその者（以下この号において「対象者」という。）又は当該対象者と政令で定める特殊の関係のある法人を判定の基礎となる株主として選定した場合に法人税法第二条第十号に規定する同族会社に該当することとなる法人（以下この号において「同族会社」という。）以外の法人（以下この号において「特定法人」という。）から支払を受けるもののうち、実質的に当該同族会社から支払を受けるものと認められる場合として政令で定める場合における当該対象者その他の政令で定める者が当該特定法人から支払を受けるもの
art-3/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-3/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-5
interest on public and corporate bonds other than specified public and corporate bonds, received from a corporation (hereinafter referred to in this item as a "specified corporation") other than a corporation (hereinafter referred to in this item as a "family corporation") that would fall under the category of a family corporation prescribed in Article 2, item (x) of the Corporation Tax Act if, on the day on which the payment is determined (for interest on bearer public and corporate bonds, the day on which the payment is made), that person (hereinafter referred to in this item as the "covered person") or a corporation having a special relationship specified by Cabinet Order with the covered person were selected as a shareholder that forms the basis for the determination, which, in the case specified by Cabinet Order as a case where the interest is found to be substantively received from the family corporation, the covered person or any other person specified by Cabinet Order receives from the specified corporation.
machine translation, not official
**第二項** 前項の規定は、恒久的施設を有する非居住者が支払を受ける一般利子等で、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当しないものについては、適用しない。
art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-3/par-2
The provisions of the preceding paragraph do not apply to general interest and similar income to be received by a nonresident with a permanent establishment that does not fall under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act.
machine translation, not official
**第三項** 一般利子等の支払を受ける居住者又は恒久的施設を有する非居住者に対する所得税法第九十三条及び第百六十五条の五の三の規定の適用については、同法第九十三条第一項中「の収益の分配」とあるのは「の収益の分配（一般利子等（租税特別措置法（昭和三十二年法律第二十六号）第三条第一項（利子所得の分離課税等）の規定の適用を受けた同項に規定する一般利子等をいう。以下同じ。）を除く。以下この項において同じ。）」と、「同項に」とあるのは「第百七十六条第三項に」と、同法第百六十五条の五の三第一項中「の収益の分配」とあるのは「の収益の分配（一般利子等を除く。以下この項において同じ。）」と、「同項に」とあるのは「同条第三項に」とする。
art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-3/par-3
With regard to the application of the provisions of Article 93 and Article 165-5-3 of the Income Tax Act to a resident or a nonresident with a permanent establishment who receives payment of general interest and similar income, in Article 93, paragraph (1) of that Act, the phrase "distribution of proceeds" is deemed to be replaced with "distribution of proceeds (excluding general interest and similar income (meaning general interest and similar income prescribed in paragraph (1) of that Article to which the provisions of Article 3, paragraph (1) (Separate Taxation on Interest Income) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) have been applied; the same applies hereinafter); the same applies hereinafter in this paragraph)", and the phrase "in that paragraph" is deemed to be replaced with "in Article 176, paragraph (3)"; and in Article 165-5-3, paragraph (1) of that Act, the phrase "distribution of proceeds" is deemed to be replaced with "distribution of proceeds (excluding general interest and similar income; the same applies hereinafter in this paragraph)", and the phrase "in that paragraph" is deemed to be replaced with "in paragraph (3) of that Article".
machine translation, not official
**第四項** 平成二十八年一月一日以後に支払を受けるべき一般利子等の支払を受ける居住者又は非居住者及びその支払をする者並びに業務に関連して他人のために名義人として一般利子等の支払を受ける者から当該一般利子等の支払を受ける居住者又は非居住者及び当該名義人として当該一般利子等の支払を受ける者については、所得税法第二百二十四条、第二百二十五条第一項及び第二百二十八条第一項並びに次条のうち当該一般利子等に係る部分の規定は、適用しない。
art-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-3/par-4
The part of the provisions of Article 224, Article 225, paragraph (1) and Article 228, paragraph (1) of the Income Tax Act and of the following Article that pertains to general interest and similar income to be received on or after January 1, 2016 does not apply to a resident or a nonresident who receives the payment of the general interest and similar income, a person who makes the payment, a resident or a nonresident who receives the general interest and similar income from a person who receives general interest and similar income as a registered person on behalf of another person in connection with a business, or a person who receives the general interest and similar income as the registered person.
machine translation, not official
### 第三条の二（利子所得等に係る支払調書の特例） — Special Provisions on Payment Reports for Interest Income
caption: machine translation, not official
art-3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-3-2 · https://japanlaw.org/l/332AC0000000026/art-3-2
**第一項** 居住者若しくは恒久的施設を有する非居住者又は内国法人若しくは恒久的施設を有する外国法人に対し国内において平成二十八年一月一日以後に支払うべき所得税法第二十三条第一項に規定する利子等（不適用利子を除く。）又は投資信託（公社債投資信託、特定株式投資信託（信託財産を株式のみに対する投資として運用することを目的とする証券投資信託のうち、その受益権が金融商品取引法第二条第十六項に規定する金融商品取引所に上場されていることその他の政令で定める要件に該当するものをいう。以下この節において同じ。）及び公募公社債等運用投資信託を除く。）若しくは特定受益証券発行信託の収益の分配に係る所得税法第二十四条第一項に規定する配当等（同項に規定する剰余金の配当（以下この節において「剰余金の配当」という。）を除く。）の支払をする者は、財務省令で定めるところにより、当該利子等又は配当等の支払に関する同法第二百二十五条第一項の調書を同一の居住者若しくは恒久的施設を有する非居住者又は内国法人若しくは恒久的施設を有する外国法人に対する一回の支払ごとに作成する場合には、同項の規定にかかわらず、当該調書をその支払の確定した日（無記名の公社債の利子又は無記名の貸付信託、投資信託（特定株式投資信託を除く。）若しくは特定受益証券発行信託の受益証券の収益の分配に関するものについては、その支払をした日）の属する月の翌月末日までに税務署長に提出しなければならない。
art-3-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-3-2/par-1
Where a person, who pays the interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act (excluding non-applicable interest) payable on or after January 1, 2016 or the dividends, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act (excluding dividends of surplus prescribed in the paragraph (hereinafter referred to in this Section as "dividends of surplus")) pertaining to a distribution of proceeds from an investment trust (excluding a bond investment trust, a specified stock investment trust (meaning a securities investment trust which has as its purpose the management of its trust property through investment exclusively in stocks, whose beneficial rights are listed on a financial instruments exchange as prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act, and which meets other requirements specified by Cabinet Order; hereinafter the same applies in this Section), and a bond-based investment trust under public offering) or a distribution of proceeds from a specified trust that issues beneficiary certificates, to a resident or a nonresident with a permanent establishment, or a domestic corporation or a foreign corporation with a permanent establishment, in Japan, prepares the record set forth in Article 225, paragraph (1) of the Act concerning the payment of the interest and similar income or dividends, etc. for each payment to the same resident or nonresident with a permanent establishment, or the same domestic corporation or foreign corporation with a permanent establishment, as specified by Order of the Ministry of Finance, such person must submit the record to the district director no later than the last day of the month following the month that includes the day on which the payment was determined (for a record concerning interest on bearer public and corporate bonds or a distribution of proceeds based on bearer beneficiary certificates of a loan trust, investment trust (excluding a specified stock investment trust), or specified trust that issues beneficiary certificates, no later than the last day of the month following the month that includes the day on which the payment was made), notwithstanding the provisions of the paragraph.
machine translation, not official
### 第三条の三（国外で発行された公社債等の利子所得の分離課税等） — Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued outside Japan
caption: machine translation, not official
art-3-3 · https://japanlaw.org/en/special-taxation-measures-act/art-3-3 · https://japanlaw.org/l/332AC0000000026/art-3-3
**第一項** 居住者が、平成二十八年一月一日以後に支払を受けるべき国外において発行された公社債（国その他の者が発行した外国通貨で表示された公社債で政令で定めるもの（次項において「外貨建公社債」という。）を除く。）又は公社債投資信託の受益権の利子又は収益の分配に係る所得税法第二十三条第一項に規定する利子等で第三条第一項第一号及び第二号に掲げるもの以外のもの（国外において支払われるものに限る。以下この条において「国外一般公社債等の利子等」という。）につき、国内における支払の取扱者で政令で定めるもの（以下この条において「支払の取扱者」という。）を通じてその交付を受ける場合には、その支払を受けるべき国外一般公社債等の利子等については、同法第二十二条及び第八十九条の規定にかかわらず、他の所得と区分し、その支払を受けるべき金額に対し百分の十五の税率を適用して所得税を課する。
art-3-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-1
Where a resident receives, through a person in charge of handling payment in Japan who is specified by Cabinet Order (hereinafter referred to in this Article as a "person in charge of handling payment"), the delivery of interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act pertaining to interest on public and corporate bonds issued outside Japan (excluding public and corporate bonds denominated in a foreign currency which are issued by the State or any other person and specified by Cabinet Order (referred to in the following paragraph as "foreign-currency bonds")) or to a distribution of proceeds from beneficial interests in a bond investment trust, which is to be received on or after January 1, 2016, other than that listed in Article 3, paragraph (1), item (i) and item (ii) (limited to that paid outside Japan; hereinafter referred to in this Article as "interest and similar income on general foreign public and corporate bonds, etc."), income tax is imposed on the interest and similar income on general foreign public and corporate bonds, etc. to be received, separately from other income, by applying the tax rate of 15 percent on the receivable amount, notwithstanding the provisions of Article 22 and Article 89 of that Act.
machine translation, not official
**第二項** 内国法人は、平成二十八年一月一日以後に支払を受けるべき国外において発行された公社債（外貨建公社債を除く。）又は公社債投資信託若しくは公募公社債等運用投資信託の受益権の利子又は収益の分配に係る所得税法第二十三条第一項に規定する利子等（国外において支払われるものに限る。以下この条において「国外公社債等の利子等」という。）につき、国内における支払の取扱者を通じてその交付を受ける場合には、その支払を受けるべき国外公社債等の利子等について所得税を納める義務があるものとし、その支払を受けるべき金額に対し百分の十五の税率を適用して所得税を課する。
art-3-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-2
Where a domestic corporation receives, through a person in charge of handling payment in Japan, the delivery of interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act pertaining to interest on public and corporate bonds issued outside Japan (excluding foreign-currency bonds) or to a distribution of proceeds from beneficial interests in a bond investment trust or a bond-based investment trust under public offering, which is to be received on or after January 1, 2016 (limited to that paid outside Japan; hereinafter referred to in this Article as "interest and similar income on foreign public and corporate bonds, etc."), the domestic corporation is to be liable to pay income tax on the interest and similar income on foreign public and corporate bonds, etc. to be received, and income tax is imposed by applying the tax rate of 15 percent on the receivable amount.
machine translation, not official
**第三項** 平成二十八年一月一日以後に居住者又は内国法人に対して支払われる国外公社債等の利子等の国内における支払の取扱者は、当該居住者又は内国法人に当該国外公社債等の利子等の交付をする際、その交付をする金額（当該国外公社債等の利子等が国外一般公社債等の利子等である場合において、次項に規定する外国所得税の額があるときは、その額を加算した金額）に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
art-3-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-3
A person in charge of handling payment in Japan of interest and similar income on foreign public and corporate bonds, etc. paid to a resident or a domestic corporation on or after January 1, 2016 must, when delivering the interest and similar income on foreign public and corporate bonds, etc. to the resident or domestic corporation, collect income tax in the amount calculated by multiplying the amount delivered (where the interest and similar income on foreign public and corporate bonds, etc. is interest and similar income on general foreign public and corporate bonds, etc. and there is an amount of foreign income tax prescribed in the following paragraph, the amount delivered plus that amount) by the tax rate of 15 percent, and pay it to the State by the tenth day of the month following the month that includes the day of collection.
machine translation, not official
**第四項** 前二項の場合において、平成二十八年一月一日以後に居住者又は内国法人が支払を受けるべき国外公社債等の利子等につきその支払の際に課される所得税法第九十五条第一項に規定する外国所得税（政令で定めるものを含む。）の額があるときは、次に定めるところによる。
art-3-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-4
In the cases referred to in the preceding two paragraphs, where there is an amount of foreign income tax prescribed in Article 95, paragraph (1) of the Income Tax Act (including taxes specified by Cabinet Order) imposed at the time of payment on interest and similar income on foreign public and corporate bonds, etc. that a resident or a domestic corporation is to receive on or after January 1, 2016, the following provisions apply:
machine translation, not official
**一** 当該国外公社債等の利子等が国外一般公社債等の利子等である場合には、当該外国所得税の額は、前項の規定により徴収して納付すべき当該国外一般公社債等の利子等に係る所得税の額を限度として当該所得税の額から控除するものとし、当該居住者に対する所得税法第九十五条の規定の適用については、ないものとする。
art-3-3/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-3-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-4/item-1
where the interest and similar income on foreign public and corporate bonds, etc. is interest and similar income on general foreign public and corporate bonds, etc., the amount of the foreign income tax is to be deducted from the amount of income tax on the interest and similar income on general foreign public and corporate bonds, etc. that is to be collected and paid pursuant to the provisions of the preceding paragraph, up to that amount of income tax, and is deemed not to exist with regard to the application of the provisions of Article 95 of the Income Tax Act to the resident;
machine translation, not official
**二** 当該国外公社債等の利子等が国外一般公社債等の利子等以外の国外公社債等の利子等である場合には、第二項に規定する支払を受けるべき金額は、当該国外公社債等の利子等の額から当該外国所得税の額に相当する金額を控除した後の金額とする。
art-3-3/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-3-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-4/item-2
where the interest and similar income on foreign public and corporate bonds, etc. is interest and similar income on foreign public and corporate bonds, etc. other than interest and similar income on general foreign public and corporate bonds, etc., the receivable amount prescribed in paragraph (2) is the amount remaining after deducting an amount equivalent to the amount of the foreign income tax from the amount of the interest and similar income on foreign public and corporate bonds, etc.
machine translation, not official
**第五項** 第三項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。この場合において、国外公社債等の利子等の支払を受けるべき者が内国法人であるときは、当該内国法人に対する法人税法の規定の適用については、同法第六十八条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法（昭和三十二年法律第二十六号）第三条の三第二項（国外で発行された公社債等の利子所得の分離課税等）に規定する国外公社債等の利子等」と、「同法」とあるのは「所得税法又は租税特別措置法」とする。
art-3-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-5
Income tax to be collected and paid pursuant to the provisions of paragraph (3) is deemed to be income tax pertaining to withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of that Act, the Act on General Rules for National Taxes, and the National Tax Collection Act apply. In this case, where the person who is to receive payment of the interest and similar income on foreign public and corporate bonds, etc. is a domestic corporation, with regard to the application of the provisions of the Corporation Tax Act to the domestic corporation, in Article 68, paragraph (1) of that Act, the phrase "or prize money" is deemed to be replaced with "or prize money, or interest and similar income on foreign public and corporate bonds, etc. prescribed in Article 3-3, paragraph (2) (Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued outside Japan) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)", and the phrase "that Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation".
machine translation, not official
**第六項** 所得税法別表第一に掲げる内国法人又は第八条第一項に規定する金融機関（内国法人に限る。）若しくは同条第二項に規定する金融商品取引業者等（内国法人に限る。）が、国外公社債等の利子等の支払を受ける場合において、政令で定めるところにより、当該支払を受けるべき国外公社債等の利子等につきこの項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した申告書を当該国外公社債等の利子等の国内における支払の取扱者を経由して税務署長に提出したときは、当該国外公社債等の利子等については、第二項及び第三項の規定は、適用しない。
art-3-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-6
Where a domestic corporation listed in Appended Table 1 of the Income Tax Act, or a financial institution prescribed in Article 8, paragraph (1) (limited to a domestic corporation) or a financial instruments business operator, etc. prescribed in paragraph (2) of that Article (limited to a domestic corporation), receives payment of interest and similar income on foreign public and corporate bonds, etc., if, pursuant to the provisions of Cabinet Order, it has submitted a return stating that it seeks the application of the provisions of this paragraph to the interest and similar income on foreign public and corporate bonds, etc. to be received, and other matters specified by Order of the Ministry of Finance, to the district director via the person in charge of handling payment in Japan of the interest and similar income on foreign public and corporate bonds, etc., the provisions of paragraph (2) and paragraph (3) do not apply to the interest and similar income on foreign public and corporate bonds, etc.
machine translation, not official
**第七項** 国外一般公社債等の利子等以外の国外公社債等の利子等につき第三項の規定により所得税が徴収されるべき場合には、当該国外公社債等の利子等を有する居住者については、当該国外公社債等の利子等が内国法人から支払を受けるものであるときは第一号に定めるところにより、当該国外公社債等の利子等が内国法人以外の者から支払を受けるものであるときは同号及び第二号に定めるところにより、第八条の五の規定を適用する。
art-3-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-7
Where income tax is to be collected pursuant to the provisions of paragraph (3) on interest and similar income on foreign public and corporate bonds, etc. other than interest and similar income on general foreign public and corporate bonds, etc., the provisions of Article 8-5 apply to a resident who holds the interest and similar income on foreign public and corporate bonds, etc. as prescribed in item (i) where the interest and similar income on foreign public and corporate bonds, etc. is received from a domestic corporation, and as prescribed in item (i) and item (ii) where the interest and similar income on foreign public and corporate bonds, etc. is received from a person other than a domestic corporation:
machine translation, not official
**一** 当該国外公社債等の利子等の国内における支払の取扱者から交付を受けるべき金額については、当該金額を第八条の五第四項に規定する支払を受けるべき利子等の額とみなす。
art-3-3/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-3-3/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-7/item-1
the amount to be delivered by the person in charge of handling payment in Japan of the interest and similar income on foreign public and corporate bonds, etc. is deemed to be the amount of interest and similar income to be received as prescribed in Article 8-5, paragraph (4);
machine translation, not official
**二** 当該国外公社債等の利子等については、これを内国法人から支払を受けるものとみなす。
art-3-3/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-3-3/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-7/item-2
the interest and similar income on foreign public and corporate bonds, etc. is deemed to be received from a domestic corporation.
machine translation, not official
**第八項** 第六項に規定する内国法人又は金融機関若しくは金融商品取引業者等は、同項の規定による申告書の提出に代えて、同項の支払の取扱者に対し、当該申告書に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法をいう。）により提供することができる。この場合において、当該内国法人又は金融機関若しくは金融商品取引業者等は、当該申告書を当該支払の取扱者に提出したものとみなす。
art-3-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-3-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-8
A domestic corporation, financial institution, or financial instruments business operator, etc. prescribed in paragraph (6) may, in lieu of submitting a return under that paragraph, provide the person in charge of handling payment referred to in that paragraph with the matters to be stated in the return by electronic or magnetic means (meaning a means using an electronic data processing system or any other means using information and communications technology). In this case, the domestic corporation, financial institution, or financial instruments business operator, etc. is deemed to have submitted the return to the person in charge of handling payment.
machine translation, not official
**第九項** 第五項及び前二項に定めるもののほか、国外公社債等の利子等に係る所得税法第二百二十四条及び第二百二十五条の規定の特例その他第一項から第四項まで及び第六項の規定の適用に関し必要な事項は、政令で定める。
art-3-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-3-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-9
Beyond what is prescribed in paragraph (5) and the preceding two paragraphs, special provisions on the provisions of Article 224 and Article 225 of the Income Tax Act concerning interest and similar income on foreign public and corporate bonds, etc. and other necessary matters concerning the application of the provisions of paragraphs (1) through (4) and paragraph (6) are specified by Cabinet Order.
machine translation, not official
### 第三条の四（障害者等の少額預金の利子所得等の非課税に係る限度額の特例） — Special Provisions on the Limit for Tax Exemption on Interest Income, etc. on Small Deposits of Persons with a Disability or Other Eligible Persons
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art-3-4 · https://japanlaw.org/en/special-taxation-measures-act/art-3-4 · https://japanlaw.org/l/332AC0000000026/art-3-4
**第一項** 国内に住所を有する個人で所得税法第十条第一項に規定する障害者等（次条において「障害者等」という。）であるものが、平成六年一月一日以後に同項に規定する預入等をする同項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券に係る同法第十条の規定の適用については、同条第七項第一号中「三百万円」とあるのは、「三百五十万円」とする。
art-3-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-3-4/par-1
With regard to the application of the provisions of Article 10 of the Income Tax Act to the deposits and savings, jointly managed trusts, specified bond-based investment trusts under public offering, or securities prescribed in paragraph (1) of that Article for which an individual who has a domicile in Japan and who is a person with a disability or other eligible person prescribed in Article 10, paragraph (1) of that Act (referred to in the following Article as a "person with a disability or other eligible person") makes a placement prescribed in that paragraph on or after January 1, 1994, the phrase "3,000,000 yen" in paragraph (7), item (i) of that Article is deemed to be replaced with "3,500,000 yen".
machine translation, not official
### 第四条（障害者等の少額公債の利子の非課税） — Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons
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art-4 · https://japanlaw.org/en/special-taxation-measures-act/art-4 · https://japanlaw.org/l/332AC0000000026/art-4
**第一項** 国内に住所を有する個人で障害者等であるものが、金融商品取引業者又は金融機関で政令で定めるものの営業所又は事務所（以下この項において「販売機関の営業所等」という。）において、国債及び地方債で政令で定めるもの（以下この項及び第三項において「公債」という。）を購入する場合において、政令で定めるところにより、その購入の際その公債につきこの項の規定の適用を受けようとする旨、その者の氏名、生年月日及び住所並びに障害者等に該当する旨その他必要な事項を記載した書類（以下この項において「特別非課税貯蓄申込書」という。）を提出したときは、その公債の利子の各計算期間ごとにその計算期間を通じて（その公債が当該計算期間の中途において購入したものである場合には、その購入の日の属する計算期間については、同日から当該計算期間の終了の日までの期間を通じて）次に掲げる要件を満たす場合に限り、当該計算期間に対応する利子については、所得税を課さない。
art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-4/par-1
Where an individual who has a domicile in Japan and who is a person with a disability or other eligible person purchases, at a business office or other office of a financial instruments business operator or financial institution specified by Cabinet Order (hereinafter referred to in this paragraph as a "business office, etc. of a selling institution"), government bonds and local government bonds specified by Cabinet Order (hereinafter referred to in this paragraph and paragraph (3) as "public bonds"), if, pursuant to the provisions of Cabinet Order, the individual has submitted, at the time of the purchase, a document stating that the individual seeks the application of the provisions of this paragraph with regard to the public bonds, the individual's name, date of birth, and address, the fact that the individual falls under the category of a person with a disability or other eligible person, and other necessary matters (hereinafter referred to in this paragraph as an "application for special tax-exempt savings"), income tax is not imposed on the interest corresponding to each calculation period of interest on the public bonds, only if the following requirements are met throughout that calculation period (where the public bonds were purchased in the middle of the calculation period, for the calculation period that includes the day of purchase, throughout the period from that day to the last day of the calculation period):
machine translation, not official
**一** その公債につき社債、株式等の振替に関する法律（平成十三年法律第七十五号）に規定する振替口座簿への記載又は記録その他の政令で定める方法により管理されていること。
art-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-4/par-1/item-1
the public bonds are managed by means of entries or records in a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001) or any other method specified by Cabinet Order;
machine translation, not official
**二** その公債の額面金額と当該販売機関の営業所等において特別非課税貯蓄申込書を提出して購入した他の公債の額面金額との合計額が、その個人が当該販売機関の営業所等を経由して提出した次項において準用する所得税法第十条第三項に規定する特別非課税貯蓄申告書に記載された同項第三号に掲げる最高限度額（次項において準用する同条第四項に規定する特別非課税貯蓄限度額変更申告書の提出があつた場合には、その提出の日以後においては、変更後の最高限度額）を超えないこと。
art-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-4/par-1/item-2
the total of the face value of the public bonds and the face value of other public bonds purchased at the business office, etc. of the selling institution by submitting an application for special tax-exempt savings does not exceed the maximum limitation listed in item (iii) of Article 10, paragraph (3) of the Income Tax Act as applied mutatis mutandis pursuant to the following paragraph that is stated in the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of that Act which the individual has submitted via the business office, etc. of the selling institution (where a statement of change to the maximum limitation for special tax-exempt savings prescribed in paragraph (4) of that Article as applied mutatis mutandis pursuant to the following paragraph has been submitted, on and after the day of submission, the maximum limitation after the change).
machine translation, not official
**第二項** 所得税法第十条第二項から第十項までの規定は、前項の規定を適用する場合について準用する。この場合において、同条第二項から第七項まで及び第十項中「非課税貯蓄申告書」とあるのは「特別非課税貯蓄申告書」と、同条第二項及び第十項中「非課税貯蓄申込書」とあるのは「特別非課税貯蓄申込書」と、同条第三項、第七項及び第十項中「第一項」とあるのは「租税特別措置法第四条第一項」と、同条第四項から第七項まで及び第九項中「非課税貯蓄限度額変更申告書」とあるのは「特別非課税貯蓄限度額変更申告書」と、同条第八項中「第一項、第三項又は」とあるのは「租税特別措置法第四条第一項又は第三項若しくは」と読み替えるものとする。
art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-4/par-2
The provisions of Article 10, paragraphs (2) through (10) of the Income Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "statement of tax-exempt savings" in paragraphs (2) through (7) and paragraph (10) of that Article is deemed to be replaced with "statement of special tax-exempt savings", the phrase "application for tax-exempt savings" in paragraph (2) and paragraph (10) of that Article is deemed to be replaced with "application for special tax-exempt savings", the phrase "paragraph (1)" in paragraph (3), paragraph (7), and paragraph (10) of that Article is deemed to be replaced with "Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "statement of change to the maximum limitation for tax-exempt savings" in paragraphs (4) through (7) and paragraph (9) of that Article is deemed to be replaced with "statement of change to the maximum limitation for special tax-exempt savings", and the phrase "paragraph (1), paragraph (3), or" in paragraph (8) of that Article is deemed to be replaced with "Article 4, paragraph (1) or paragraph (3) of the Act on Special Measures Concerning Taxation, or".
machine translation, not official
**第三項** 国内に住所を有する個人で障害者等であるものが、平成六年一月一日以後に購入する公債に係る前二項の規定の適用については、前項において準用する所得税法第十条第七項第一号中「三百万円」とあるのは、「三百五十万円」とする。
art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-4/par-3
With regard to the application of the provisions of the preceding two paragraphs to public bonds purchased on or after January 1, 1994 by an individual who has a domicile in Japan and who is a person with a disability or other eligible person, the phrase "3,000,000 yen" in Article 10, paragraph (7), item (i) of the Income Tax Act as applied mutatis mutandis pursuant to the preceding paragraph is deemed to be replaced with "3,500,000 yen".
machine translation, not official
### 第四条の二（勤労者財産形成住宅貯蓄の利子所得等の非課税） — Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Housing Savings
caption: machine translation, not official
art-4-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2 · https://japanlaw.org/l/332AC0000000026/art-4-2
**第一項** 勤労者財産形成促進法（昭和四十六年法律第九十二号）第二条第一号に規定する勤労者が、金融機関又は金融商品取引業者で政令で定めるものの営業所又は事務所（以下この条及び次条において「金融機関の営業所等」という。）において同法第六条第四項に規定する勤労者財産形成住宅貯蓄契約（以下この条において「勤労者財産形成住宅貯蓄契約」という。）に基づく預貯金、合同運用信託若しくは有価証券又は生命保険若しくは損害保険の保険料若しくは生命共済の共済掛金で政令で定めるもの（以下この条において「財産形成住宅貯蓄」という。）の預入、信託若しくは購入又は払込み（以下この条及び次条において「預入等」という。）をする場合において、政令で定めるところにより、その預入等の際当該財産形成住宅貯蓄につきこの項の規定の適用を受けようとする旨その他必要な事項を記載した書類（以下この条において「財産形成非課税住宅貯蓄申込書」という。）を、同法第二条第二号に規定する賃金の支払者（所得税法第百九十四条第八項に規定する給与所得者の扶養控除等申告書の提出の際に経由した支払者に限る。）の事務所、事業所その他これらに準ずるもので当該賃金の支払事務を取り扱うもの（以下この条において「勤務先」という。）（当該賃金の支払者（勤労者財産形成促進法第十四条第二項に規定する中小企業の事業主に限る。第四項において「特定賃金支払者」という。）が勤労者財産形成住宅貯蓄契約に係る事務を同法第十四条第二項に規定する事務代行団体（以下この条において「事務代行団体」という。）に委託をしている場合には、勤務先及び当該委託に係る事務代行団体の事務所その他これに準ずるもので当該事務を行うもの。以下この条において「勤務先等」という。）を経由して提出したときは、次の各号に掲げる場合に限り、当該各号に定めるものについては、所得税を課さない。
art-4-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1
Where a wage earner prescribed in Article 2, item (i) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) makes, at a business office or other office of a financial institution or financial instruments business operator specified by Cabinet Order (hereinafter referred to in this Article and the following Article as "the business office of a financial institution or other such place"), a deposit, entrustment, or purchase of deposits and savings, jointly managed trusts, or securities, or a payment of premiums for life insurance or casualty insurance or mutual aid premiums for life mutual aid, under a workers' property accumulation housing savings contract prescribed in Article 6, paragraph (4) of that Act (hereinafter referred to in this Article as a "workers' property accumulation housing savings contract"), which are specified by Cabinet Order (hereinafter referred to in this Article as "asset-building housing savings") (such deposit, entrustment, purchase, or payment is hereinafter referred to in this Article and the following Article as a "placement"), if, pursuant to the provisions of Cabinet Order, the wage earner has submitted, at the time of the placement, a document stating that the wage earner seeks the application of the provisions of this paragraph with regard to the asset-building housing savings and other necessary matters (hereinafter referred to in this Article as an "application to exempt asset-building housing savings from taxation") via the office, place of business, or any other equivalent place of the wage payer prescribed in Article 2, item (ii) of that Act (limited to the payer via which the wage earner submitted the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) of the Income Tax Act) that handles the administrative affairs of paying the wages (hereinafter referred to in this Article as the "place of employment") (where the wage payer (limited to an employer of a small and medium sized enterprise prescribed in Article 14, paragraph (2) of the Workers' Property Accumulation Promotion Act; referred to in paragraph (4) as a "specified wage payer") has entrusted the administrative affairs pertaining to workers' property accumulation housing savings contracts to an administrative agent organization prescribed in Article 14, paragraph (2) of that Act (hereinafter referred to in this Article as an "administrative agent organization"), the place of employment and the office or any other equivalent place of the administrative agent organization pertaining to the entrustment that performs those administrative affairs; hereinafter referred to in this Article as the "place of employment, etc."), income tax is not imposed on what is specified in each of the following items, only in the case listed in that item:
machine translation, not official
**一** その預貯金の元本とその金融機関の営業所等において財産形成非課税住宅貯蓄申込書を提出して預入した他の預貯金の元本との合計額が、その預貯金の利子の計算期間を通じて、その者がその勤務先等及び金融機関の営業所等を経由して提出した第四項に規定する財産形成非課税住宅貯蓄申告書に記載された同項第三号に掲げる最高限度額（第五項に規定する財産形成非課税住宅貯蓄限度額変更申告書の提出があつた場合には、その提出の日以後においては、変更後の最高限度額。以下この項において同じ。）を超えない場合 その預貯金の当該計算期間に対応する利子
art-4-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1/item-1
where the total of the principal of the deposits and savings and the principal of other deposits and savings deposited at the business office of the financial institution or other such place by submitting an application to exempt asset-building housing savings from taxation does not exceed, throughout the calculation period of interest on the deposits and savings, the maximum limitation listed in item (iii) of paragraph (4) that is stated in the statement of tax-exempt asset-building housing savings prescribed in that paragraph which the person has submitted via the place of employment, etc. and the business office of the financial institution or other such place (where a statement of change to the maximum limitation for tax-exempt asset-building housing savings prescribed in paragraph (5) has been submitted, on and after the day of submission, the maximum limitation after the change; the same applies hereinafter in this paragraph): the interest on the deposits and savings corresponding to the calculation period;
machine translation, not official
**二** その合同運用信託の元本とその金融機関の営業所等において財産形成非課税住宅貯蓄申込書を提出して信託した他の合同運用信託の元本との合計額が、その合同運用信託の収益の分配の計算期間を通じて、その者がその勤務先等及び金融機関の営業所等を経由して提出した第四項に規定する財産形成非課税住宅貯蓄申告書に記載された同項第三号に掲げる最高限度額を超えない場合（その合同運用信託が貸付信託である場合には、その収益の分配の計算期間を通じて社債、株式等の振替に関する法律に規定する振替口座簿への記載又は記録その他の政令で定める方法により管理されている場合に限る。） その合同運用信託の当該計算期間に対応する収益の分配
art-4-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1/item-2
where the total of the principal of the jointly managed trust and the principal of other jointly managed trusts entrusted at the business office of the financial institution or other such place by submitting an application to exempt asset-building housing savings from taxation does not exceed, throughout the calculation period of the distribution of proceeds from the jointly managed trust, the maximum limitation listed in item (iii) of paragraph (4) that is stated in the statement of tax-exempt asset-building housing savings prescribed in that paragraph which the person has submitted via the place of employment, etc. and the business office of the financial institution or other such place (where the jointly managed trust is a loan trust, limited to the case where it is managed, throughout the calculation period of the distribution of proceeds, by means of entries or records in a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares or any other method specified by Cabinet Order): the distribution of proceeds from the jointly managed trust corresponding to the calculation period;
machine translation, not official
**三** その有価証券につき、その利子又は収益の分配の計算期間を通じて（その有価証券が当該計算期間の中途において購入したものである場合には、その購入の日の属する計算期間については、同日から当該計算期間の終了の日までの期間を通じて。以下この号において同じ。）、社債、株式等の振替に関する法律に規定する振替口座簿への記載又は記録その他の政令で定める方法により管理されており、かつ、その有価証券の額面金額又はこれに準ずる金額として政令で定めるもの（以下この条において「額面金額等」という。）とその金融機関の営業所等において財産形成非課税住宅貯蓄申込書を提出して購入した他の有価証券の額面金額等との合計額が、当該計算期間を通じて、その者がその勤務先等及び金融機関の営業所等を経由して提出した第四項に規定する財産形成非課税住宅貯蓄申告書に記載された同項第三号に掲げる最高限度額を超えない場合 その有価証券の当該計算期間に対応する利子又は収益の分配
art-4-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1/item-3
where the securities are managed, throughout the calculation period of the interest or distribution of proceeds (where the securities were purchased in the middle of the calculation period, for the calculation period that includes the day of purchase, throughout the period from that day to the last day of the calculation period; the same applies hereinafter in this item), by means of entries or records in a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares or any other method specified by Cabinet Order, and the total of the face value of the securities or the amount specified by Cabinet Order as being equivalent thereto (hereinafter referred to in this Article as the "face value or equivalent amount") and the face value or equivalent amount of other securities purchased at the business office of the financial institution or other such place by submitting an application to exempt asset-building housing savings from taxation does not exceed, throughout the calculation period, the maximum limitation listed in item (iii) of paragraph (4) that is stated in the statement of tax-exempt asset-building housing savings prescribed in that paragraph which the person has submitted via the place of employment, etc. and the business office of the financial institution or other such place: the interest or distribution of proceeds on the securities corresponding to the calculation period;
machine translation, not official
**四** その生命保険若しくは損害保険の保険料の金額又は生命共済の共済掛金の額とその金融機関の営業所等において財産形成非課税住宅貯蓄申込書を提出して払込みをした他の生命保険若しくは損害保険の保険料の金額又は生命共済の共済掛金の額との合計額が、その生命保険若しくは損害保険の保険期間又は生命共済の共済期間を通じて、その者がその勤務先等及び金融機関の営業所等を経由して提出した第四項に規定する財産形成非課税住宅貯蓄申告書に記載された同項第三号に掲げる最高限度額を超えない場合 その生命保険若しくは損害保険又は生命共済に係る契約に基づき支払われる一時金のうち満期返戻金等として政令で定めるものの額から当該生命保険若しくは損害保険又は生命共済に係る保険料の金額又は共済掛金の額の合計額を控除した金額に相当する差益
art-4-2/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1/item-4
where the total of the amount of premiums for the life insurance or casualty insurance or the amount of mutual aid premiums for the life mutual aid and the amount of premiums for other life insurance or casualty insurance or the amount of mutual aid premiums for other life mutual aid paid at the business office of the financial institution or other such place by submitting an application to exempt asset-building housing savings from taxation does not exceed, throughout the insurance period of the life insurance or casualty insurance or the mutual aid period of the life mutual aid, the maximum limitation listed in item (iii) of paragraph (4) that is stated in the statement of tax-exempt asset-building housing savings prescribed in that paragraph which the person has submitted via the place of employment, etc. and the business office of the financial institution or other such place: the gain equivalent to the amount obtained by deducting the total of the amount of premiums or the amount of mutual aid premiums for the life insurance or casualty insurance or life mutual aid from the amount of the lump-sum payments specified by Cabinet Order as maturity refunds, etc., out of the lump-sum payments paid under a contract for the life insurance or casualty insurance or life mutual aid.
machine translation, not official
**第二項** 前項の規定は、第四項に規定する財産形成非課税住宅貯蓄申告書を提出した個人が、その提出後、退職、転任その他の理由により、当該申告書に記載した賃金の支払者に係る前項に規定する勤労者に該当しないこととなつた場合その他の政令で定める場合に該当することとなつたときは、当該申告書の提出の際に経由した金融機関の営業所等において預入等をしている財産形成住宅貯蓄に係る同項各号に掲げる利子、収益の分配又は差益のうち、当該政令で定める場合に該当することとなつた日以後支払を受けるべきもので政令で定めるものについては、適用しない。
art-4-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-2
The provisions of the preceding paragraph do not apply, where an individual who has submitted a statement of tax-exempt asset-building housing savings prescribed in paragraph (4) comes, after the submission, to fall under the case where the individual ceases to be a wage earner prescribed in the preceding paragraph in relation to the wage payer stated in the statement due to retirement, transfer, or any other reason, or any other case specified by Cabinet Order, to the interest, distribution of proceeds, or gain listed in the items of that paragraph pertaining to the asset-building housing savings for which the individual has made a placement at the business office of the financial institution or other such place via which the statement was submitted, which is to be received on or after the day on which the individual comes to fall under the case specified by that Cabinet Order and which is specified by Cabinet Order.
machine translation, not official
**第三項** 財産形成非課税住宅貯蓄申込書は、次項に規定する財産形成非課税住宅貯蓄申告書の提出の際に経由した金融機関の営業所等に対してのみ、提出することができる。
art-4-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-3
An application to exempt asset-building housing savings from taxation may be submitted only to the business office of the financial institution or other such place via which the statement of tax-exempt asset-building housing savings prescribed in the following paragraph was submitted.
machine translation, not official
**第四項** 第一項の規定は、その者が、次に掲げる事項を記載した申告書（以下この条において「財産形成非課税住宅貯蓄申告書」という。）に、勤務先（特定賃金支払者が勤労者財産形成住宅貯蓄契約に係る事務を事務代行団体に委託をしている場合には、当該委託に係る事務代行団体の事務所その他これに準ずるもので当該事務を行うもの。第七項において同じ。）の長の第四号に掲げる事項を証する書類を添付して、これを勤務先等及び第一項の規定の適用を受けようとする財産形成住宅貯蓄の預入等をしようとする金融機関の営業所等を経由し、最初にその預入等をする日までに、その者の住所地の所轄税務署長に提出した場合に限り、適用する。
art-4-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-4
The provisions of paragraph (1) apply only where the person has submitted a return stating the following matters (hereinafter referred to in this Article as a "statement of tax-exempt asset-building housing savings"), with a document by the head of the place of employment (where a specified wage payer has entrusted the administrative affairs pertaining to workers' property accumulation housing savings contracts to an administrative agent organization, the office or any other equivalent place of the administrative agent organization pertaining to the entrustment that performs those administrative affairs; the same applies in paragraph (7)) certifying the matters listed in item (iv) attached thereto, to the district director with jurisdiction over the place of the person's domicile, via the place of employment, etc. and the business office of the financial institution or other such place at which the person intends to make a placement of the asset-building housing savings for which the person seeks the application of the provisions of paragraph (1), by the day on which the person first makes the placement:
machine translation, not official
**一** 当該金融機関の営業所等、第一項に規定する賃金の支払者及び勤務先等の名称及び所在地
art-4-2/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-4/item-1
the names and locations of the business office of the financial institution or other such place, the wage payer prescribed in paragraph (1), and the place of employment, etc.;
machine translation, not official
**二** 第一項の規定の適用を受けようとする預貯金、合同運用信託若しくは有価証券又は生命保険若しくは損害保険の保険料若しくは生命共済の共済掛金の別
art-4-2/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-4/item-2
which of deposits and savings, jointly managed trusts, or securities, or premiums for life insurance or casualty insurance or mutual aid premiums for life mutual aid the person seeks the application of the provisions of paragraph (1) for;
machine translation, not official
**三** 当該金融機関の営業所等において預入等をする財産形成住宅貯蓄で第一項の規定の適用を受けようとするものの現在高（有価証券については、額面金額等により計算した現在高とし、生命保険若しくは損害保険の保険料又は生命共済の共済掛金については、払込保険料の金額又は払込共済掛金の額の合計額とする。）に係る最高限度額
art-4-2/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-4/item-3
the maximum limitation on the current balance of the asset-building housing savings for which a placement is made at the business office of the financial institution or other such place and for which the person seeks the application of the provisions of paragraph (1) (for securities, the current balance calculated on the basis of the face value or equivalent amount, and for premiums for life insurance or casualty insurance or mutual aid premiums for life mutual aid, the total of the amount of premiums paid or the amount of mutual aid premiums paid);
machine translation, not official
**四** 既に次条第四項に規定する財産形成非課税年金貯蓄申告書を提出している場合には、当該申告書に記載した金融機関の営業所等の名称及び同項第三号の最高限度額（同条第五項に規定する財産形成非課税年金貯蓄限度額変更申告書を提出した場合には、変更後の最高限度額）
art-4-2/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-4/item-4
where the person has already submitted a statement of tax-exempt asset-building pension savings prescribed in paragraph (4) of the following Article, the name of the business office of the financial institution or other such place stated in that statement and the maximum limitation referred to in item (iii) of that paragraph (where a statement of change to the maximum limitation for tax-exempt asset-building pension savings prescribed in paragraph (5) of that Article has been submitted, the maximum limitation after the change).
machine translation, not official
**第五項** 財産形成非課税住宅貯蓄申告書を提出した者が、当該申告書に記載した前項第三号に掲げる最高限度額（既にこの項の規定による申告書を提出している場合には、当該申告書に記載した変更後の最高限度額）を変更しようとする場合には、その者は、政令で定めるところにより、その旨及び変更後の最高限度額その他必要な事項を記載した申告書（次項において「財産形成非課税住宅貯蓄限度額変更申告書」という。）を、当該財産形成非課税住宅貯蓄申告書の提出の際に経由した勤務先等及び金融機関の営業所等を経由して納税地の所轄税務署長に提出するものとする。
art-4-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-5
Where a person who has submitted a statement of tax-exempt asset-building housing savings intends to change the maximum limitation listed in item (iii) of the preceding paragraph stated in the statement (where the person has already submitted a return under this paragraph, the maximum limitation after the change stated in that return), the person is to submit, pursuant to the provisions of Cabinet Order, a return stating to that effect, the maximum limitation after the change, and other necessary matters (referred to in the following paragraph as a "statement of change to the maximum limitation for tax-exempt asset-building housing savings") to the district director with jurisdiction over the place for tax payment, via the place of employment, etc. and the business office of the financial institution or other such place via which the statement of tax-exempt asset-building housing savings was submitted.
machine translation, not official
**第六項** 前二項の場合において、財産形成非課税住宅貯蓄申告書又は財産形成非課税住宅貯蓄限度額変更申告書がこれらの規定に規定する金融機関の営業所等に受理されたときは、これらの申告書は、その受理された日にこれらの規定に規定する税務署長に提出されたものとみなす。
art-4-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-6
In the cases referred to in the preceding two paragraphs, when a statement of tax-exempt asset-building housing savings or a statement of change to the maximum limitation for tax-exempt asset-building housing savings has been accepted by the business office of the financial institution or other such place prescribed in those provisions, the statement is deemed to have been submitted to the district director prescribed in those provisions on the day on which it was accepted.
machine translation, not official
**第七項** 財産形成非課税住宅貯蓄申告書は、第一項に規定する勤労者が既に当該申告書を提出している場合（政令で定める場合を除く。）には提出することができないものとし、財産形成非課税住宅貯蓄申告書が次に掲げる場合のいずれかに該当する場合には、勤務先は、これを受理することができない。
art-4-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-7
A statement of tax-exempt asset-building housing savings may not be submitted where the wage earner prescribed in paragraph (1) has already submitted such a statement (excluding the cases specified by Cabinet Order), and the place of employment may not accept a statement of tax-exempt asset-building housing savings where it falls under any of the following cases:
machine translation, not official
**一** 財産形成非課税住宅貯蓄申告書に記載された第四項第三号に掲げる最高限度額が五百五十万円を超えるものである場合
art-4-2/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-7/item-1
where the maximum limitation listed in paragraph (4), item (iii) stated in the statement of tax-exempt asset-building housing savings exceeds 5,500,000 yen;
machine translation, not official
**二** 財産形成非課税住宅貯蓄申告書に記載された第四項第三号及び第四号に掲げる最高限度額の合計額が五百五十万円を超えるものである場合
art-4-2/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-7/item-2
where the total of the maximum limitations listed in paragraph (4), items (iii) and (iv) stated in the statement of tax-exempt asset-building housing savings exceeds 5,500,000 yen.
machine translation, not official
**第八項** 第三項から前項までに定めるもののほか、第一項の元本及び額面金額等の計算の方法、財産形成非課税住宅貯蓄申込書及び財産形成非課税住宅貯蓄申告書の提出並びに当該申告書を提出した者がその提出後当該申告書に記載した事項を変更した場合又は同項の規定の適用を受けることをやめようとする場合における申告に関する事項その他同項の規定の適用に関し必要な事項は、政令で定める。
art-4-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-8
Beyond what is prescribed in paragraph (3) through the preceding paragraph, the method of calculating the principal and the face value or equivalent amount referred to in paragraph (1), the submission of an application to exempt asset-building housing savings from taxation and a statement of tax-exempt asset-building housing savings, matters concerning the filing of a return in the case where a person who has submitted the statement has changed the matters stated in the statement after its submission or intends to cease to receive the application of the provisions of that paragraph, and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
machine translation, not official
**第九項** 勤労者財産形成住宅貯蓄契約又はその履行につき、勤労者財産形成促進法第六条第四項第一号ロ若しくはハ、同項第二号ハ若しくはニ又は同項第三号ハ若しくはニに定める要件に該当しないこととなる事実が生じた場合には、当該事実が生じた日前五年内に支払われた第一項各号に掲げる利子、収益の分配又は差益として政令で定めるものについては、同項の規定の適用がなかつたものとし、かつ、当該事実が生じた日において、当該利子、収益の分配又は差益の支払があつたものとみなして、この法律及び所得税法の規定を適用する。この場合において、当該利子、収益の分配又は差益の支払をする者の同法第二条第一項第四十五号に規定する源泉徴収に関する事項その他この項及び同法の規定の適用に関し必要な事項は、政令で定める。
art-4-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-9
Where, with regard to a workers' property accumulation housing savings contract or its performance, a fact has arisen by which the requirements prescribed in Article 6, paragraph (4), item (i), (b) or (c), item (ii), (c) or (d), or item (iii), (c) or (d) of the Workers' Property Accumulation Promotion Act are no longer met, the provisions of this Act and the Income Tax Act apply by deeming that the provisions of paragraph (1) have not applied to the interest, distribution of proceeds, or gain listed in the items of that paragraph that is specified by Cabinet Order and was paid within five years before the day on which the fact arose, and that the interest, distribution of proceeds, or gain was paid on the day on which the fact arose. In this case, matters concerning withholding at the source prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act by the person who pays the interest, distribution of proceeds, or gain, and other necessary matters concerning the application of the provisions of this paragraph and that Act are specified by Cabinet Order.
machine translation, not official
### 第四条の三（勤労者財産形成年金貯蓄の利子所得等の非課税） — Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Pension Savings
caption: machine translation, not official
art-4-3 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3 · https://japanlaw.org/l/332AC0000000026/art-4-3
**第一項** 前条第一項に規定する勤労者が、金融機関の営業所等において勤労者財産形成促進法第六条第二項に規定する勤労者財産形成年金貯蓄契約（以下この条において「勤労者財産形成年金貯蓄契約」という。）に基づく預貯金、合同運用信託若しくは有価証券又は生命保険若しくは損害保険の保険料若しくは生命共済の共済掛金で政令で定めるもの（以下この条において「財産形成年金貯蓄」という。）の預入等をする場合において、政令で定めるところにより、その預入等の際当該財産形成年金貯蓄につきこの項の規定の適用を受けようとする旨その他必要な事項を記載した書類（以下この条において「財産形成非課税年金貯蓄申込書」という。）を、前条第一項に規定する賃金の支払者（所得税法第百九十四条第八項に規定する給与所得者の扶養控除等申告書の提出の際に経由した支払者に限る。）の事務所、事業所その他これらに準ずるもので当該賃金の支払事務を取り扱うもの（以下この条において「勤務先」という。）（当該賃金の支払者（勤労者財産形成促進法第十四条第二項に規定する中小企業の事業主に限る。第四項において「特定賃金支払者」という。）が勤労者財産形成年金貯蓄契約に係る事務を同法第十四条第二項に規定する事務代行団体（以下この条において「事務代行団体」という。）に委託をしている場合には、勤務先及び当該委託に係る事務代行団体の事務所その他これに準ずるもので当該事務を行うもの。以下この条において「勤務先等」という。）を経由して提出したときは、次の各号に掲げる場合に限り、当該各号に定めるものについては、所得税を課さない。
art-4-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1
Where a wage earner prescribed in paragraph (1) of the preceding Article makes, at the business office of a financial institution or other such place, a placement of deposits and savings, jointly managed trusts, or securities, or of premiums for life insurance or casualty insurance or mutual aid premiums for life mutual aid, under a workers' property accumulation pension savings contract prescribed in Article 6, paragraph (2) of the Workers' Property Accumulation Promotion Act (hereinafter referred to in this Article as a "workers' property accumulation pension savings contract"), which are specified by Cabinet Order (hereinafter referred to in this Article as "asset-building pension savings"), if, pursuant to the provisions of Cabinet Order, the wage earner has submitted, at the time of the placement, a document stating that the wage earner seeks the application of the provisions of this paragraph with regard to the asset-building pension savings and other necessary matters (hereinafter referred to in this Article as an "application to exempt asset-building pension savings from taxation") via the office, place of business, or any other equivalent place of the wage payer prescribed in paragraph (1) of the preceding Article (limited to the payer via which the wage earner submitted the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) of the Income Tax Act) that handles the administrative affairs of paying the wages (hereinafter referred to in this Article as the "place of employment") (where the wage payer (limited to an employer of a small and medium sized enterprise prescribed in Article 14, paragraph (2) of the Workers' Property Accumulation Promotion Act; referred to in paragraph (4) as a "specified wage payer") has entrusted the administrative affairs pertaining to workers' property accumulation pension savings contracts to an administrative agent organization prescribed in Article 14, paragraph (2) of that Act (hereinafter referred to in this Article as an "administrative agent organization"), the place of employment and the office or any other equivalent place of the administrative agent organization pertaining to the entrustment that performs those administrative affairs; hereinafter referred to in this Article as the "place of employment, etc."), income tax is not imposed on what is specified in each of the following items, only in the case listed in that item:
machine translation, not official
**一** その預貯金の元本とその金融機関の営業所等において財産形成非課税年金貯蓄申込書を提出して預入した他の預貯金の元本との合計額が、その預貯金の利子の計算期間を通じて、その者がその勤務先等及び金融機関の営業所等を経由して提出した第四項に規定する財産形成非課税年金貯蓄申告書に記載された同項第三号に掲げる最高限度額（第五項に規定する財産形成非課税年金貯蓄限度額変更申告書の提出があつた場合には、その提出の日以後においては、変更後の最高限度額。以下この項において同じ。）を超えない場合 その預貯金の当該計算期間に対応する利子
art-4-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1/item-1
where the total of the principal of the deposits and savings and the principal of other deposits and savings deposited at the business office of the financial institution or other such place by submitting an application to exempt asset-building pension savings from taxation does not exceed, throughout the calculation period of interest on the deposits and savings, the maximum limitation listed in item (iii) of paragraph (4) that is stated in the statement of tax-exempt asset-building pension savings prescribed in that paragraph which the person has submitted via the place of employment, etc. and the business office of the financial institution or other such place (where a statement of change to the maximum limitation for tax-exempt asset-building pension savings prescribed in paragraph (5) has been submitted, on and after the day of submission, the maximum limitation after the change; the same applies hereinafter in this paragraph): the interest on the deposits and savings corresponding to the calculation period;
machine translation, not official
**二** その合同運用信託の元本とその金融機関の営業所等において財産形成非課税年金貯蓄申込書を提出して信託した他の合同運用信託の元本との合計額が、その合同運用信託の収益の分配の計算期間を通じて、その者がその勤務先等及び金融機関の営業所等を経由して提出した第四項に規定する財産形成非課税年金貯蓄申告書に記載された同項第三号に掲げる最高限度額を超えない場合 その合同運用信託の当該計算期間に対応する収益の分配
art-4-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1/item-2
where the total of the principal of the jointly managed trust and the principal of other jointly managed trusts entrusted at the business office of the financial institution or other such place by submitting an application to exempt asset-building pension savings from taxation does not exceed, throughout the calculation period of the distribution of proceeds from the jointly managed trust, the maximum limitation listed in item (iii) of paragraph (4) that is stated in the statement of tax-exempt asset-building pension savings prescribed in that paragraph which the person has submitted via the place of employment, etc. and the business office of the financial institution or other such place: the distribution of proceeds from the jointly managed trust corresponding to the calculation period;
machine translation, not official
**三** その有価証券の額面金額又はこれに準ずる金額として政令で定めるもの（以下この条において「額面金額等」という。）とその金融機関の営業所等において財産形成非課税年金貯蓄申込書を提出して購入した他の有価証券の額面金額等との合計額が、その有価証券の利子又は収益の分配の計算期間を通じて（その有価証券が当該計算期間の中途において購入したものである場合には、その購入の日の属する計算期間については、同日から当該計算期間の終了の日までの期間を通じて）、その者がその勤務先等及び金融機関の営業所等を経由して提出した第四項に規定する財産形成非課税年金貯蓄申告書に記載された同項第三号に掲げる最高限度額を超えない場合 その有価証券の当該計算期間に対応する利子又は収益の分配
art-4-3/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1/item-3
where the total of the face value of the securities or the amount specified by Cabinet Order as being equivalent thereto (hereinafter referred to in this Article as the "face value or equivalent amount") and the face value or equivalent amount of other securities purchased at the business office of the financial institution or other such place by submitting an application to exempt asset-building pension savings from taxation does not exceed, throughout the calculation period of the interest or distribution of proceeds on the securities (where the securities were purchased in the middle of the calculation period, for the calculation period that includes the day of purchase, throughout the period from that day to the last day of the calculation period), the maximum limitation listed in item (iii) of paragraph (4) that is stated in the statement of tax-exempt asset-building pension savings prescribed in that paragraph which the person has submitted via the place of employment, etc. and the business office of the financial institution or other such place: the interest or distribution of proceeds on the securities corresponding to the calculation period;
machine translation, not official
**四** その生命保険若しくは損害保険の保険料の金額又は生命共済の共済掛金の額とその金融機関の営業所等において財産形成非課税年金貯蓄申込書を提出して払込みをした他の生命保険若しくは損害保険の保険料の金額又は生命共済の共済掛金の額との合計額が、勤労者財産形成年金貯蓄契約の締結の日から当該契約に定める年金支払開始日（勤労者財産形成促進法第六条第二項第二号ロ又は第三号ロに規定する年金支払開始日をいう。）までの期間を通じて、その者がその勤務先等及び金融機関の営業所等を経由して提出した第四項に規定する財産形成非課税年金貯蓄申告書に記載された同項第三号に掲げる最高限度額を超えない場合 その生命保険若しくは損害保険又は生命共済に係る契約に基づき支払われる年金（当該契約が災害、疾病その他やむを得ない事情により解約された場合に支払われる解約返戻金その他の政令で定める金銭を含む。）の額のうち当該生命保険若しくは損害保険に係る保険料の金額又は生命共済に係る共済掛金の額の合計額を超える部分の金額として政令で定めるところにより計算した金額に相当する差益
art-4-3/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1/item-4
where the total of the amount of premiums for the life insurance or casualty insurance or the amount of mutual aid premiums for the life mutual aid and the amount of premiums for other life insurance or casualty insurance or the amount of mutual aid premiums for other life mutual aid paid at the business office of the financial institution or other such place by submitting an application to exempt asset-building pension savings from taxation does not exceed, throughout the period from the day of conclusion of the workers' property accumulation pension savings contract to the pension payment commencement date specified in the contract (meaning the pension payment commencement date prescribed in Article 6, paragraph (2), item (ii), (b) or item (iii), (b) of the Workers' Property Accumulation Promotion Act), the maximum limitation listed in item (iii) of paragraph (4) that is stated in the statement of tax-exempt asset-building pension savings prescribed in that paragraph which the person has submitted via the place of employment, etc. and the business office of the financial institution or other such place: the gain equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the part of the amount of pensions paid under a contract for the life insurance or casualty insurance or life mutual aid (including cancellation refunds paid where the contract has been cancelled due to a disaster, illness, or any other unavoidable circumstances, and any other money specified by Cabinet Order) that exceeds the total of the amount of premiums for the life insurance or casualty insurance or the amount of mutual aid premiums for the life mutual aid.
machine translation, not official
**第二項** 前項の規定は、第四項に規定する財産形成非課税年金貯蓄申告書を提出した個人が勤労者財産形成年金貯蓄契約に基づく金銭の支払を勤労者財産形成促進法第六条第二項第一号ロ、第二号ロ又は第三号ロに定める方法以外の方法により受けた場合その他の政令で定める場合には、当該勤労者財産形成年金貯蓄契約に基づき預入等をした財産形成年金貯蓄に係る前項各号に掲げる利子、収益の分配又は差益のうち政令で定めるものについては、適用しない。
art-4-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-2
The provisions of the preceding paragraph do not apply, where an individual who has submitted a statement of tax-exempt asset-building pension savings prescribed in paragraph (4) has received payment of money under a workers' property accumulation pension savings contract by a method other than the methods prescribed in Article 6, paragraph (2), item (i), (b), item (ii), (b), or item (iii), (b) of the Workers' Property Accumulation Promotion Act, or in any other case specified by Cabinet Order, to the interest, distribution of proceeds, or gain listed in the items of that paragraph pertaining to the asset-building pension savings for which a placement has been made under the workers' property accumulation pension savings contract, which is specified by Cabinet Order.
machine translation, not official
**第三項** 財産形成非課税年金貯蓄申込書は、次項に規定する財産形成非課税年金貯蓄申告書の提出の際に経由した金融機関の営業所等に対してのみ、提出することができる。
art-4-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-3
An application to exempt asset-building pension savings from taxation may be submitted only to the business office of the financial institution or other such place via which the statement of tax-exempt asset-building pension savings prescribed in the following paragraph was submitted.
machine translation, not official
**第四項** 第一項の規定は、その者が、次に掲げる事項を記載した申告書（以下この条において「財産形成非課税年金貯蓄申告書」という。）に、勤務先（特定賃金支払者が勤労者財産形成年金貯蓄契約に係る事務を事務代行団体に委託をしている場合には、当該委託に係る事務代行団体の事務所その他これに準ずるもので当該事務を行うもの。第七項において同じ。）の長の第四号に掲げる事項を証する書類を添付して、これを勤務先等及び第一項の規定の適用を受けようとする財産形成年金貯蓄の預入等をしようとする金融機関の営業所等を経由し、最初にその預入等をする日までに、その者の住所地の所轄税務署長に提出した場合に限り、適用する。
art-4-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-4
The provisions of paragraph (1) apply only where the person has submitted a return stating the following matters (hereinafter referred to in this Article as a "statement of tax-exempt asset-building pension savings"), with a document by the head of the place of employment (where a specified wage payer has entrusted the administrative affairs pertaining to workers' property accumulation pension savings contracts to an administrative agent organization, the office or any other equivalent place of the administrative agent organization pertaining to the entrustment that performs those administrative affairs; the same applies in paragraph (7)) certifying the matters listed in item (iv) attached thereto, to the district director with jurisdiction over the place of the person's domicile, via the place of employment, etc. and the business office of the financial institution or other such place at which the person intends to make a placement of the asset-building pension savings for which the person seeks the application of the provisions of paragraph (1), by the day on which the person first makes the placement:
machine translation, not official
**一** 当該金融機関の営業所等、第一項に規定する賃金の支払者及び勤務先等の名称及び所在地
art-4-3/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-4/item-1
the names and locations of the business office of the financial institution or other such place, the wage payer prescribed in paragraph (1), and the place of employment, etc.;
machine translation, not official
**二** 第一項の規定の適用を受けようとする預貯金、合同運用信託若しくは有価証券又は生命保険若しくは損害保険の保険料若しくは生命共済の共済掛金の別
art-4-3/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-4/item-2
which of deposits and savings, jointly managed trusts, or securities, or premiums for life insurance or casualty insurance or mutual aid premiums for life mutual aid the person seeks the application of the provisions of paragraph (1) for;
machine translation, not official
**三** 当該金融機関の営業所等において預入等をする財産形成年金貯蓄で第一項の規定の適用を受けようとするものの現在高（有価証券については、額面金額等により計算した現在高とし、生命保険若しくは損害保険の保険料又は生命共済の共済掛金については、払込保険料の金額又は払込共済掛金の額の合計額とする。）に係る最高限度額
art-4-3/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-4/item-3
the maximum limitation on the current balance of the asset-building pension savings for which a placement is made at the business office of the financial institution or other such place and for which the person seeks the application of the provisions of paragraph (1) (for securities, the current balance calculated on the basis of the face value or equivalent amount, and for premiums for life insurance or casualty insurance or mutual aid premiums for life mutual aid, the total of the amount of premiums paid or the amount of mutual aid premiums paid);
machine translation, not official
**四** 既に金融機関の営業所等を経由して前条第四項に規定する財産形成非課税住宅貯蓄申告書を提出している場合には、当該金融機関の営業所等ごとの名称及び当該申告書に記載した同項第三号の最高限度額（同条第五項に規定する財産形成非課税住宅貯蓄限度額変更申告書を提出した場合には、変更後の最高限度額）
art-4-3/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-4/item-4
where the person has already submitted a statement of tax-exempt asset-building housing savings prescribed in paragraph (4) of the preceding Article via the business office of a financial institution or other such place, the name of each such business office of the financial institution or other such place and the maximum limitation referred to in item (iii) of that paragraph stated in that statement (where a statement of change to the maximum limitation for tax-exempt asset-building housing savings prescribed in paragraph (5) of that Article has been submitted, the maximum limitation after the change).
machine translation, not official
**第五項** 財産形成非課税年金貯蓄申告書を提出した者が、当該申告書に記載した前項第三号に掲げる最高限度額（既にこの項の規定による申告書を提出している場合には、当該申告書に記載した変更後の最高限度額）を変更しようとする場合には、その者は、政令で定めるところにより、その旨及び変更後の最高限度額その他必要な事項を記載した申告書（次項において「財産形成非課税年金貯蓄限度額変更申告書」という。）を、当該財産形成非課税年金貯蓄申告書の提出の際に経由した勤務先等及び金融機関の営業所等を経由して納税地の所轄税務署長に提出するものとする。
art-4-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-5
Where a person who has submitted a statement of tax-exempt asset-building pension savings intends to change the maximum limitation listed in item (iii) of the preceding paragraph stated in the statement (where the person has already submitted a return under this paragraph, the maximum limitation after the change stated in that return), the person is to submit, pursuant to the provisions of Cabinet Order, a return stating to that effect, the maximum limitation after the change, and other necessary matters (referred to in the following paragraph as a "statement of change to the maximum limitation for tax-exempt asset-building pension savings") to the district director with jurisdiction over the place for tax payment, via the place of employment, etc. and the business office of the financial institution or other such place via which the statement of tax-exempt asset-building pension savings was submitted.
machine translation, not official
**第六項** 前二項の場合において、財産形成非課税年金貯蓄申告書又は財産形成非課税年金貯蓄限度額変更申告書がこれらの規定に規定する金融機関の営業所等に受理されたときは、これらの申告書は、その受理された日にこれらの規定に規定する税務署長に提出されたものとみなす。
art-4-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-6
In the cases referred to in the preceding two paragraphs, when a statement of tax-exempt asset-building pension savings or a statement of change to the maximum limitation for tax-exempt asset-building pension savings has been accepted by the business office of the financial institution or other such place prescribed in those provisions, the statement is deemed to have been submitted to the district director prescribed in those provisions on the day on which it was accepted.
machine translation, not official
**第七項** 財産形成非課税年金貯蓄申告書は、第一項に規定する勤労者が既に当該申告書を提出している場合（政令で定める場合を除く。）には提出することができないものとし、財産形成非課税年金貯蓄申告書が次に掲げる場合のいずれかに該当する場合には、勤務先は、これを受理することができない。
art-4-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-7
A statement of tax-exempt asset-building pension savings may not be submitted where the wage earner prescribed in paragraph (1) has already submitted such a statement (excluding the cases specified by Cabinet Order), and the place of employment may not accept a statement of tax-exempt asset-building pension savings where it falls under any of the following cases:
machine translation, not official
**一** 財産形成非課税年金貯蓄申告書に記載された第四項第三号に掲げる最高限度額が五百五十万円（生命保険若しくは損害保険の保険料又は生命共済の共済掛金に係るものその他政令で定めるものにあつては、三百八十五万円）を超えるものである場合
art-4-3/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-7/item-1
where the maximum limitation listed in paragraph (4), item (iii) stated in the statement of tax-exempt asset-building pension savings exceeds 5,500,000 yen (or 3,850,000 yen for the maximum limitation pertaining to premiums for life insurance or casualty insurance or mutual aid premiums for life mutual aid, or any other maximum limitation specified by Cabinet Order);
machine translation, not official
**二** 財産形成非課税年金貯蓄申告書に記載された第四項第三号及び第四号に掲げる最高限度額の合計額が五百五十万円を超えるものである場合
art-4-3/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-7/item-2
where the total of the maximum limitations listed in paragraph (4), items (iii) and (iv) stated in the statement of tax-exempt asset-building pension savings exceeds 5,500,000 yen.
machine translation, not official
**第八項** 第一項に規定する勤労者が、同項の規定の適用を受けようとする財産形成年金貯蓄を金融機関の営業所等において預入等をした場合には、その者は、当該財産形成年金貯蓄に係る有価証券又は預金証書その他の証書につき、保管の委託、社債、株式等の振替に関する法律に規定する振替口座簿への記載又は記録その他の政令で定める方法により管理されていなければならないものとし、金融機関の営業所等の長は、当該財産形成年金貯蓄の預入等の受入れをする場合には、政令で定めるところにより、各人別の口座を設け、当該財産形成年金貯蓄に関する事項を当該口座により管理しなければならない。
art-4-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-8
Where a wage earner prescribed in paragraph (1) has made a placement, at the business office of a financial institution or other such place, of asset-building pension savings for which the wage earner seeks the application of the provisions of that paragraph, the wage earner must have the securities or certificates of deposit or other certificates pertaining to the asset-building pension savings managed by custody, entries or records in a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares, or any other method specified by Cabinet Order, and the head of the business office of the financial institution or other such place must, when accepting the placement of the asset-building pension savings, establish an account for each individual and manage the matters concerning the asset-building pension savings through that account, pursuant to the provisions of Cabinet Order.
machine translation, not official
**第九項** 第三項から前項までに定めるもののほか、第一項の元本及び額面金額等の計算の方法、財産形成非課税年金貯蓄申込書及び財産形成非課税年金貯蓄申告書の提出並びに当該申告書を提出した者がその提出後当該申告書に記載した事項を変更した場合、同項の規定の適用を受けることをやめようとする場合又は同項の賃金の支払者に係る勤労者でないこととなつた場合における申告に関する事項その他同項の規定の適用に関し必要な事項は、政令で定める。
art-4-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-9
Beyond what is prescribed in paragraph (3) through the preceding paragraph, the method of calculating the principal and the face value or equivalent amount referred to in paragraph (1), the submission of an application to exempt asset-building pension savings from taxation and a statement of tax-exempt asset-building pension savings, matters concerning the filing of a return in the case where a person who has submitted the statement has changed the matters stated in the statement after its submission, intends to cease to receive the application of the provisions of that paragraph, or has ceased to be a wage earner in relation to the wage payer referred to in that paragraph, and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
machine translation, not official
**第十項** 勤労者財産形成年金貯蓄契約又はその履行につき、勤労者財産形成促進法第六条第二項第一号ロ若しくはハ、同項第二号ロ若しくはハ又は同項第三号ロ若しくはハに定める要件に該当しないこととなる事実が生じた場合には、当該事実（当該事実が生じた日が同項第一号ロ又は同項第二号ロ若しくは同項第三号ロに規定する年金支払開始日以後である場合には、当該年金支払開始日以後五年以内に生じた当該事実に限る。）が生じた日前五年内に支払われた第一項各号に掲げる利子、収益の分配又は差益として政令で定めるものについては、同項の規定の適用がなかつたものとし、かつ、当該事実が生じた日において、当該利子、収益の分配又は差益の支払があつたものとみなして、この法律及び所得税法の規定を適用する。この場合において、当該利子、収益の分配又は差益の支払をする者の同法第二条第一項第四十五号に規定する源泉徴収に関する事項その他この項及び同法の規定の適用に関し必要な事項は、政令で定める。
art-4-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-10
Where, with regard to a workers' property accumulation pension savings contract or its performance, a fact has arisen by which the requirements prescribed in Article 6, paragraph (2), item (i), (b) or (c), item (ii), (b) or (c), or item (iii), (b) or (c) of the Workers' Property Accumulation Promotion Act are no longer met, the provisions of this Act and the Income Tax Act apply by deeming that the provisions of paragraph (1) have not applied to the interest, distribution of proceeds, or gain listed in the items of that paragraph that is specified by Cabinet Order and was paid within five years before the day on which the fact (where the day on which the fact arose is on or after the pension payment commencement date prescribed in item (i), (b), item (ii), (b), or item (iii), (b) of that paragraph, limited to the fact that arose within five years from the pension payment commencement date) arose, and that the interest, distribution of proceeds, or gain was paid on the day on which the fact arose. In this case, matters concerning withholding at the source prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act by the person who pays the interest, distribution of proceeds, or gain, and other necessary matters concerning the application of the provisions of this paragraph and that Act are specified by Cabinet Order.
machine translation, not official
### 第四条の三の二（財産形成非課税申込書等の提出の特例） — Special Provisions on the Submission of an Application to Exempt Asset-Building Savings from Taxation, etc.
caption: machine translation, not official
art-4-3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2
**第一項** 第四条の二第一項に規定する勤労者（以下この項及び第五項において「勤労者」という。）は、次の各号に掲げる書類の提出（以下第三項までにおいて「財産形成非課税申込書等の提出」という。）の際に経由すべき同条第一項又は前条第一項に規定する勤務先（以下第三項まで及び第五項において「勤務先」という。）が電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。以下この条において同じ。）による当該各号に規定する書類（以下第三項までにおいて「財産形成非課税申込書等」という。）に記載すべき事項（以下この条において「記載事項」という。）の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、財産形成非課税申込書等の提出に代えて、当該勤務先に対し、当該記載事項を電磁的方法により提供することができる。この場合において、当該勤労者は、その者の氏名を明らかにする措置であつて財務省令で定めるものを講じなければならないものとし、当該措置を講じているときは、その財産形成非課税申込書等を当該勤務先に提出したものとみなす。
art-4-3-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1
Where the place of employment prescribed in Article 4-2, paragraph (1) or paragraph (1) of the preceding Article (hereinafter referred to in this paragraph through paragraph (3) and in paragraph (5) as the "place of employment") via which a wage earner prescribed in Article 4-2, paragraph (1) (hereinafter referred to in this paragraph and paragraph (5) as a "wage earner") is to make the submission of the documents listed in the following items (hereinafter referred to in this paragraph through paragraph (3) as the "submission of an application to exempt asset-building savings from taxation, etc.") meets the requirements specified by Cabinet Order, such as having taken measures that enable it to properly receive the provision, by electronic or magnetic means (meaning a means using an electronic data processing system or any other means using information and communications technology, which is specified by Order of the Ministry of Finance; the same applies hereinafter in this Article), of the matters to be stated (hereinafter referred to in this Article as the "required particulars") in the documents prescribed in those items (hereinafter referred to in this paragraph through paragraph (3) as an "application to exempt asset-building savings from taxation, etc."), the wage earner may, in lieu of the submission of an application to exempt asset-building savings from taxation, etc., provide the place of employment with the required particulars by electronic or magnetic means. In this case, the wage earner must take measures specified by Order of the Ministry of Finance that make the wage earner's name clear, and when the wage earner has taken those measures, the wage earner is deemed to have submitted the application to exempt asset-building savings from taxation, etc. to the place of employment.
machine translation, not official
**一** 第四条の二第一項の規定による同項に規定する財産形成非課税住宅貯蓄申込書の提出
art-4-3-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-1
the submission of an application to exempt asset-building housing savings from taxation prescribed in Article 4-2, paragraph (1) pursuant to the provisions of that paragraph;
machine translation, not official
**二** 第四条の二第四項の規定による同項に規定する財産形成非課税住宅貯蓄申告書の提出
art-4-3-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-2
the submission of a statement of tax-exempt asset-building housing savings prescribed in Article 4-2, paragraph (4) pursuant to the provisions of that paragraph;
machine translation, not official
**三** 第四条の二第五項の規定による同項に規定する財産形成非課税住宅貯蓄限度額変更申告書の提出
art-4-3-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-3
the submission of a statement of change to the maximum limitation for tax-exempt asset-building housing savings prescribed in Article 4-2, paragraph (5) pursuant to the provisions of that paragraph;
machine translation, not official
**四** 前条第一項の規定による同項に規定する財産形成非課税年金貯蓄申込書の提出
art-4-3-2/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-4
the submission of an application to exempt asset-building pension savings from taxation prescribed in paragraph (1) of the preceding Article pursuant to the provisions of that paragraph;
machine translation, not official
**五** 前条第四項の規定による同項に規定する財産形成非課税年金貯蓄申告書の提出
art-4-3-2/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-5
the submission of a statement of tax-exempt asset-building pension savings prescribed in paragraph (4) of the preceding Article pursuant to the provisions of that paragraph;
machine translation, not official
**六** 前条第五項の規定による同項に規定する財産形成非課税年金貯蓄限度額変更申告書の提出
art-4-3-2/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-6
the submission of a statement of change to the maximum limitation for tax-exempt asset-building pension savings prescribed in paragraph (5) of the preceding Article pursuant to the provisions of that paragraph.
machine translation, not official
**第二項** 次の各号に掲げる勤務先（以下この項、次項及び第六項において「委託勤務先」という。）の長は、当該各号の委託に係る事務代行団体（第四条の二第一項又は前条第一項に規定する事務代行団体をいう。以下この項において同じ。）の事務所その他これに準ずるもので当該各号の事務を行うもの（以下この項、次項及び第六項において「事務代行先」という。）が電磁的方法による記載事項の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、財産形成非課税申込書等の提出（当該各号に掲げる勤務先の区分に応じ当該各号に定める書類の提出に限る。）に代えて、当該各号の委託に係る事務代行先に対し、当該記載事項を電磁的方法により提供することができる。この場合において、当該委託勤務先の長は、当該委託勤務先の名称を明らかにする措置であつて財務省令で定めるものを講じなければならないものとし、当該措置を講じているときは、その財産形成非課税申込書等を当該事務代行先に提出したものとみなす。
art-4-3-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-2
The head of a place of employment listed in each of the following items (hereinafter referred to in this paragraph, the following paragraph, and paragraph (6) as an "entrusting workplace") may, where the office or any other equivalent place of the administrative agent organization (meaning an administrative agent organization prescribed in Article 4-2, paragraph (1) or paragraph (1) of the preceding Article; the same applies hereinafter in this paragraph) pertaining to the entrustment referred to in that item that performs the administrative affairs referred to in that item (hereinafter referred to in this paragraph, the following paragraph, and paragraph (6) as an "administrative agent's office") meets the requirements specified by Cabinet Order, such as having taken measures that enable it to properly receive the provision of required particulars by electronic or magnetic means, provide the administrative agent's office pertaining to the entrustment referred to in that item with the required particulars by electronic or magnetic means, in lieu of the submission of an application to exempt asset-building savings from taxation, etc. (limited to the submission of the documents specified in each of the following items according to the category of place of employment listed in that item). In this case, the head of the entrusting workplace must take measures specified by Order of the Ministry of Finance that make the name of the entrusting workplace clear, and when the head has taken those measures, the head is deemed to have submitted the application to exempt asset-building savings from taxation, etc. to the administrative agent's office.
machine translation, not official
**一** 前項第一号から第三号までに規定する書類を受理した勤務先であつて、当該勤務先に係る第四条の二第一項に規定する特定賃金支払者が同項に規定する勤労者財産形成住宅貯蓄契約に係る事務を事務代行団体に委託をしている場合における当該勤務先 前項第一号から第三号までに規定する書類
art-4-3-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-2/item-1
a place of employment that has accepted the documents prescribed in items (i) through (iii) of the preceding paragraph, where the specified wage payer prescribed in Article 4-2, paragraph (1) pertaining to that place of employment has entrusted the administrative affairs pertaining to workers' property accumulation housing savings contracts prescribed in that paragraph to an administrative agent organization: the documents prescribed in items (i) through (iii) of the preceding paragraph;
machine translation, not official
**二** 前項第四号から第六号までに規定する書類を受理した勤務先であつて、当該勤務先に係る前条第一項に規定する特定賃金支払者が同項に規定する勤労者財産形成年金貯蓄契約に係る事務を事務代行団体に委託をしている場合における当該勤務先 前項第四号から第六号までに規定する書類
art-4-3-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-2/item-2
a place of employment that has accepted the documents prescribed in items (iv) through (vi) of the preceding paragraph, where the specified wage payer prescribed in paragraph (1) of the preceding Article pertaining to that place of employment has entrusted the administrative affairs pertaining to workers' property accumulation pension savings contracts prescribed in that paragraph to an administrative agent organization: the documents prescribed in items (iv) through (vi) of the preceding paragraph.
machine translation, not official
**第三項** 財産形成非課税申込書等を受理した勤務先（委託勤務先を除く。以下この項及び第六項において「事務実施勤務先」という。）の長又は財産形成非課税申込書等を受理した事務代行先の長は、当該財産形成非課税申込書等を提出すべき又は当該財産形成非課税申込書等を提出する際に経由すべき第四条の二第一項に規定する金融機関の営業所等が電磁的方法による記載事項の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、財産形成非課税申込書等の提出に代えて、当該金融機関の営業所等に対し、当該記載事項を電磁的方法により提供することができる。この場合において、当該事務実施勤務先の長又は事務代行先の長は、当該事務実施勤務先又は事務代行先の名称を明らかにする措置であつて財務省令で定めるものを講じなければならないものとし、当該措置を講じているときは、その財産形成非課税申込書等を当該金融機関の営業所等に提出したものとみなす。
art-4-3-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-3
The head of a place of employment that has accepted an application to exempt asset-building savings from taxation, etc. (excluding an entrusting workplace; hereinafter referred to in this paragraph and paragraph (6) as a "workplace doing the administrative work") or the head of an administrative agent's office that has accepted an application to exempt asset-building savings from taxation, etc. may, where the business office of the financial institution or other such place prescribed in Article 4-2, paragraph (1) to which the application to exempt asset-building savings from taxation, etc. is to be submitted or via which it is to be submitted meets the requirements specified by Cabinet Order, such as having taken measures that enable it to properly receive the provision of required particulars by electronic or magnetic means, provide the business office of the financial institution or other such place with the required particulars by electronic or magnetic means, in lieu of the submission of an application to exempt asset-building savings from taxation, etc. In this case, the head of the workplace doing the administrative work or the head of the administrative agent's office must take measures specified by Order of the Ministry of Finance that make the name of the workplace doing the administrative work or the administrative agent's office clear, and when the head has taken those measures, the head is deemed to have submitted the application to exempt asset-building savings from taxation, etc. to the business office of the financial institution or other such place.
machine translation, not official
**第四項** 前項の規定の適用がある場合における第四条の二第六項及び前条第六項の規定の適用については、これらの規定中「又は」とあるのは「に記載すべき事項又は」と、「がこれらの」とあるのは「に記載すべき事項をこれらの」と、「に受理されたとき」とあるのは「が提供を受けたとき」と、「受理された日」とあるのは「提供を受けた日」とする。
art-4-3-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-4
With regard to the application of the provisions of Article 4-2, paragraph (6) and paragraph (6) of the preceding Article in the case where the provisions of the preceding paragraph apply, the phrase "when a statement" in those provisions is deemed to be replaced with "when the matters to be stated in a statement", the phrase "or a statement of change" with "or the matters to be stated in a statement of change", the phrase "has been accepted by" with "have been provided to", and the phrase "the day on which it was accepted" with "the day on which they were provided".
machine translation, not official
**第五項** 勤労者は、第一項（第二号又は第五号に係る部分に限る。）の規定により記載事項を電磁的方法により提供する場合には、第四条の二第四項に規定する同項第四号に掲げる事項を証する書類又は前条第四項に規定する同項第四号に掲げる事項を証する書類の第四条の二第四項又は前条第四項の規定による提出に代えて、政令で定めるところにより、その勤務先に対し、これらの書類に記載されるべき事項を電磁的方法により提供することができる。この場合において、当該勤労者は、これらの規定により第四条の二第四項に規定する財産形成非課税住宅貯蓄申告書又は前条第四項に規定する財産形成非課税年金貯蓄申告書にこれらの書類を添付して、提出したものとみなす。
art-4-3-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-5
Where a wage earner provides required particulars by electronic or magnetic means pursuant to the provisions of paragraph (1) (limited to the part pertaining to item (ii) or item (v)), the wage earner may, pursuant to the provisions of Cabinet Order, in lieu of submitting, pursuant to the provisions of Article 4-2, paragraph (4) or paragraph (4) of the preceding Article, the document certifying the matters listed in item (iv) of Article 4-2, paragraph (4) prescribed in that paragraph or the document certifying the matters listed in item (iv) of paragraph (4) of the preceding Article prescribed in that paragraph, provide the place of employment with the matters to be stated in those documents by electronic or magnetic means. In this case, the wage earner is deemed to have submitted the statement of tax-exempt asset-building housing savings prescribed in Article 4-2, paragraph (4) or the statement of tax-exempt asset-building pension savings prescribed in paragraph (4) of the preceding Article with those documents attached thereto pursuant to those provisions.
machine translation, not official
**第六項** 前項の規定は、委託勤務先の長が第二項（第一項第二号又は第五号に掲げる書類の提出に係る部分に限る。）の規定により記載事項を電磁的方法により提供する場合又は事務実施勤務先の長若しくは事務代行先の長が第三項（第一項第二号又は第五号に掲げる書類の提出に係る部分に限る。）の規定により記載事項を電磁的方法により提供する場合について準用する。
art-4-3-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-6
The provisions of the preceding paragraph apply mutatis mutandis in the case where the head of an entrusting workplace provides required particulars by electronic or magnetic means pursuant to the provisions of paragraph (2) (limited to the part pertaining to the submission of the documents listed in paragraph (1), item (ii) or item (v)), or where the head of a workplace doing the administrative work or the head of an administrative agent's office provides required particulars by electronic or magnetic means pursuant to the provisions of paragraph (3) (limited to the part pertaining to the submission of the documents listed in paragraph (1), item (ii) or item (v)).
machine translation, not official
**第七項** 前三項に定めるもののほか、記載事項を電磁的方法により提供する場合における前二条の規定及び第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
art-4-3-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-7
Beyond what is prescribed in the preceding three paragraphs, necessary matters concerning the application of the provisions of the preceding two Articles and paragraphs (1) through (3) in the case where required particulars are provided by electronic or magnetic means are specified by Cabinet Order.
machine translation, not official
### 第四条の四（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例） — Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Property Accumulation Savings Contracts
caption: machine translation, not official
art-4-4 · https://japanlaw.org/en/special-taxation-measures-act/art-4-4 · https://japanlaw.org/l/332AC0000000026/art-4-4
**第一項** 勤労者財産形成促進法第二条第一号に規定する勤労者（第三項において「勤労者」という。）が、同法第六条第一項、第二項又は第四項に規定する勤労者財産形成貯蓄契約、勤労者財産形成年金貯蓄契約又は勤労者財産形成住宅貯蓄契約（第三項において「勤労者財産形成貯蓄契約等」という。）に係る生命保険若しくは損害保険又は生命共済に係る契約（次項において「勤労者財産形成貯蓄保険契約等」という。）に基づき支払を受ける差益（当該勤労者財産形成貯蓄契約に基づき支払われる一時金のうち満期返戻金等として政令で定めるものの額から当該生命保険若しくは損害保険に係る保険料の金額又は生命共済に係る共済掛金の額の合計額を控除した残額又は第四条の二第一項第四号若しくは第四条の三第一項第四号に規定する差益をいう。）については、所得税法第二十三条第一項に規定する利子等とみなして、同法及びこの章の規定を適用する。
art-4-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-4-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-4/par-1
With regard to the gain received by a wage earner prescribed in Article 2, item (i) of the Workers' Property Accumulation Promotion Act (referred to in paragraph (3) as a "wage earner") under a contract for life insurance or casualty insurance or life mutual aid (referred to in the following paragraph as a "workers' property accumulation savings insurance contract, etc.") pertaining to a workers' property accumulation savings contract, workers' property accumulation pension savings contract, or workers' property accumulation housing savings contract prescribed in Article 6, paragraph (1), (2), or (4) of that Act (referred to in paragraph (3) as a "workers' property accumulation savings contract, etc.") (meaning the balance remaining after deducting the total of the amount of premiums for the life insurance or casualty insurance or the amount of mutual aid premiums for the life mutual aid from the amount of the lump-sum payments specified by Cabinet Order as maturity refunds, etc., out of the lump-sum payments paid under the workers' property accumulation savings contract, or the gain prescribed in Article 4-2, paragraph (1), item (iv) or Article 4-3, paragraph (1), item (iv)), the provisions of the Income Tax Act and this Chapter apply by deeming the gain to be interest and similar income prescribed in Article 23, paragraph (1) of that Act.
machine translation, not official
**第二項** 勤労者財産形成貯蓄保険契約等に係る生命保険若しくは損害保険の保険料又は生命共済の共済掛金については、所得税法第七十六条第一項から第四項まで及び第七十七条第一項の規定は、適用しない。
art-4-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-4-4/par-2
The provisions of Article 76, paragraphs (1) through (4) and Article 77, paragraph (1) of the Income Tax Act do not apply to premiums for life insurance or casualty insurance or mutual aid premiums for life mutual aid pertaining to a workers' property accumulation savings insurance contract, etc.
machine translation, not official
**第三項** 勤労者が、勤労者財産形成貯蓄契約等に基づき購入した証券投資信託（その設定に係る受益権の募集が第三条第一項第二号に規定する公募により行われたものに限る。）の受益権につき、当該証券投資信託の終了（当該証券投資信託の信託の併合に係るものである場合にあつては、当該証券投資信託の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされた信託の併合に係るものに限る。）又は一部の解約があつた場合において、当該終了又は一部の解約により交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち当該証券投資信託について信託されている金額（当該証券投資信託の受益権に係る部分の金額に限る。）に達するまでの金額は、第三十七条の十一第四項の規定にかかわらず、当該金額を同条第一項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなして、所得税法及びこの章の規定を適用する。
art-4-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-4-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-4/par-3
Where, with regard to beneficial interests in a securities investment trust (limited to one whose public offering of beneficial rights pertaining to its establishment was conducted by way of public offering prescribed in Article 3, paragraph (1), item (ii)) purchased by a wage earner under a workers' property accumulation savings contract, etc., there has been a termination of the securities investment trust (where it pertains to a merger of trusts of the securities investment trust, limited to a termination pertaining to a merger of trusts in which assets other than beneficial interests in the trust newly formed by the merger of trusts (excluding money or other assets delivered as consideration based on a demand for purchase made by a beneficiary of the securities investment trust who objects to the merger of trusts) have been delivered to the beneficiaries of the securities investment trust) or a partial cancellation thereof, the provisions of the Income Tax Act and this Chapter apply by deeming the amount, out of the total of the amount of money and the value of assets other than money delivered as a result of the termination or partial cancellation, up to the amount entrusted for the securities investment trust (limited to the amount of the part pertaining to the beneficial interests in the securities investment trust), to be the revenue pertaining to income from the transfer, etc. of listed shares, etc. prescribed in Article 37-11, paragraph (1), notwithstanding the provisions of paragraph (4) of that Article.
machine translation, not official
### 第四条の五（特定寄附信託の利子所得の非課税） — Tax Exemption on Interest Income of Specified Donation Trusts
caption: machine translation, not official
art-4-5 · https://japanlaw.org/en/special-taxation-measures-act/art-4-5 · https://japanlaw.org/l/332AC0000000026/art-4-5
**第一項** 特定寄附信託契約に基づき設定された信託（以下この条において「特定寄附信託」という。）の信託財産につき生ずる公社債若しくは預貯金の利子又は合同運用信託の収益の分配（公社債の利子又は貸付信託の収益の分配にあつては、当該公社債又は貸付信託の受益権が社債、株式等の振替に関する法律に規定する振替口座簿への記載又は記録その他の政令で定める方法により管理されており、かつ、当該公社債又は貸付信託の受益権が当該信託財産に引き続き属していた期間に対応する部分の額として政令で定めるところにより計算した金額に相当する部分に限る。第三項及び第八項において「利子等」という。）については、所得税を課さない。
art-4-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-1
Income tax is not imposed on interest on public and corporate bonds or deposits and savings or distributions of proceeds from jointly managed trusts accruing from the trust property of a trust established under a specified donation trust contract (hereinafter referred to in this Article as a "specified donation trust") (for interest on public and corporate bonds or distributions of proceeds from loan trusts, limited to the part equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the period during which the public and corporate bonds or the beneficial interests in the loan trust continued to belong to the trust property, where the public and corporate bonds or the beneficial interests in the loan trust are managed by means of entries or records in a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares or any other method specified by Cabinet Order; referred to in paragraph (3) and paragraph (8) as "interest and similar income").
machine translation, not official
**第二項** 前項に規定する特定寄附信託契約とは、居住者が、信託会社（信託業法（平成十六年法律第百五十四号）第三条又は第五十三条第一項の免許を受けたものに限るものとし、金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）により同法第一条第一項に規定する信託業務を営む同項に規定する金融機関を含む。）との間で締結した当該居住者を受益者とする信託契約で、当該信託財産を所得税法第七十八条第二項に規定する特定寄附金（第四十一条の十八の二第一項の規定により特定寄附金とみなされたものを含む。）のうち民間の団体が行う公益を目的とする事業に資するものとして政令で定めるもの（第八項において「対象特定寄附金」という。）として支出することを主たる目的とすることその他計画的な寄附が適正に実施されるための要件として政令で定める要件が定められているものをいう。
art-4-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-2
The specified donation trust contract prescribed in the preceding paragraph means a trust contract concluded by a resident with a trust company (limited to one that has obtained a license under Article 3 or Article 53, paragraph (1) of the Trust Business Act (Act No. 154 of 2004), and including a financial institution prescribed in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions (Act No. 43 of 1943) that engages in the trust business prescribed in that paragraph pursuant to that Act), under which the resident is the beneficiary and which prescribes the requirements specified by Cabinet Order as requirements for the proper implementation of planned donations, such as that its main purpose is to expend the trust property as specified donations prescribed in Article 78, paragraph (2) of the Income Tax Act (including those deemed to be specified donations pursuant to the provisions of Article 41-18-2, paragraph (1)) that are specified by Cabinet Order as contributing to a business for the purpose of public interest conducted by a private organization (referred to in paragraph (8) as "covered specified donations").
machine translation, not official
**第三項** 第一項の規定は、前項の居住者が、同項に規定する特定寄附信託契約の締結の後、最初に第一項の規定の適用を受けようとする利子等の支払を受ける日の前日までに、その者の氏名、住所及び個人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項に規定する個人番号をいう。以下この章において同じ。）その他の財務省令で定める事項を記載した申告書（以下この条において「特定寄附信託申告書」という。）に、当該特定寄附信託契約の契約書の写しを添付して、これを当該特定寄附信託契約に係る特定寄附信託の受託者の営業所、事務所その他これらに準ずるもの（以下この条において「営業所等」という。）を経由し、当該特定寄附信託の受託者の営業所等の所在地の所轄税務署長に提出した場合に限り、適用する。
art-4-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-3
The provisions of paragraph (1) apply only where the resident referred to in the preceding paragraph has, after the conclusion of the specified donation trust contract prescribed in that paragraph and by the day preceding the day on which the resident first receives payment of interest and similar income for which the resident seeks the application of the provisions of paragraph (1), submitted a return stating the resident's name, address, and individual number (meaning the individual number prescribed in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013); the same applies hereinafter in this Chapter) and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "return for a specified donation trust"), with a copy of the contract document of the specified donation trust contract attached thereto, to the district director with jurisdiction over the location of the business office or similar place of the trustee of the specified donation trust, via the business office, other office, or any other equivalent place (hereinafter referred to in this Article as the "business office or similar place") of the trustee of the specified donation trust pertaining to the specified donation trust contract.
machine translation, not official
**第四項** 前項の場合において、特定寄附信託申告書が同項に規定する税務署長に提出されたときは、同項の特定寄附信託の受託者の営業所等においてその受理がされた日にその提出があつたものとみなす。
art-4-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-4
In the case referred to in the preceding paragraph, when a return for a specified donation trust has been submitted to the district director prescribed in that paragraph, it is deemed to have been submitted on the day on which it was accepted at the business office or similar place of the trustee of the specified donation trust referred to in that paragraph.
machine translation, not official
**第五項** 第三項の居住者は、同項の規定による特定寄附信託申告書の提出に代えて、同項の特定寄附信託の受託者の営業所等に対し、当該特定寄附信託申告書に記載すべき事項を電磁的方法（第三条の三第八項に規定する電磁的方法をいう。第七項において同じ。）により提供することができる。この場合において、当該居住者は、当該特定寄附信託申告書を当該特定寄附信託の受託者の営業所等に提出したものとみなす。
art-4-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-5
The resident referred to in paragraph (3) may, in lieu of submitting a return for a specified donation trust under that paragraph, provide the business office or similar place of the trustee of the specified donation trust referred to in that paragraph with the matters to be stated in the return for a specified donation trust by electronic or magnetic means (meaning the electronic or magnetic means prescribed in Article 3-3, paragraph (8); the same applies in paragraph (7)). In this case, the resident is deemed to have submitted the return for a specified donation trust to the business office or similar place of the trustee of the specified donation trust.
machine translation, not official
**第六項** 前項の規定の適用がある場合における第四項の規定の適用については、同項中「が同項」とあるのは「に記載すべき事項が同項」と、「受理がされた日」とあるのは「提供を受けた日」とする。
art-4-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-6
With regard to the application of the provisions of paragraph (4) in the case where the provisions of the preceding paragraph apply, in that paragraph, the phrase "a return for a specified donation trust has been submitted to" is deemed to be replaced with "the matters to be stated in a return for a specified donation trust have been submitted to", and the phrase "the day on which it was accepted" is deemed to be replaced with "the day on which the provision was received".
machine translation, not official
**第七項** 第三項の居住者は、第五項の規定により特定寄附信託申告書に記載すべき事項を電磁的方法により提供する場合には、第三項に規定する特定寄附信託契約の契約書の写しの同項の規定による提出に代えて、同項の特定寄附信託の受託者の営業所等に対し、当該写しに記載されるべき事項を電磁的方法により提供することができる。この場合において、当該居住者は、同項の規定により当該特定寄附信託申告書に当該写しを添付して、提出したものとみなす。
art-4-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-7
Where the resident referred to in paragraph (3) provides the matters to be stated in a return for a specified donation trust by electronic or magnetic means pursuant to the provisions of paragraph (5), the resident may, in lieu of submitting a copy of the contract document of the specified donation trust contract prescribed in paragraph (3) under that paragraph, provide the business office or similar place of the trustee of the specified donation trust referred to in that paragraph with the matters to be stated in the copy by electronic or magnetic means. In this case, the resident is deemed to have submitted the return for a specified donation trust with the copy attached thereto pursuant to the provisions of that paragraph.
machine translation, not official
**第八項** 第二項に規定する特定寄附信託契約又はその履行につき、その信託財産を対象特定寄附金として支出することを主たる目的としなくなつたことその他の計画的な寄附が適正に実施されていないと認められる事実として政令で定める事実が生じた場合には、当該特定寄附信託契約の締結の時から当該事実が生じた日までの間に支払われた利子等については、第一項の規定の適用がなかつたものとし、かつ、当該事実が生じた日において当該利子等の支払があつたものと、当該特定寄附信託契約に係る特定寄附信託の受託者が当該利子等を支払つたものとそれぞれみなして、この法律及び所得税法の規定を適用する。
art-4-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-8
Where, with regard to a specified donation trust contract prescribed in paragraph (2) or its performance, a fact specified by Cabinet Order as a fact by which planned donations are found not to be properly implemented has arisen, such as that the main purpose of the contract has ceased to be the expenditure of the trust property as covered specified donations, the provisions of this Act and the Income Tax Act apply by deeming that the provisions of paragraph (1) have not applied to the interest and similar income paid during the period from the time of conclusion of the specified donation trust contract to the day on which the fact arose, and by deeming, respectively, that the interest and similar income was paid on the day on which the fact arose and that the trustee of the specified donation trust pertaining to the specified donation trust contract paid the interest and similar income.
machine translation, not official
**第九項** 第一項の規定の適用がある場合における所得税法第七十八条の規定並びに第四十一条の十八の二及び第四十一条の十八の三の規定の適用については、同法第七十八条第二項中「学校の入学に関してするものを除く」とあるのは「租税特別措置法第四条の五第一項（特定寄附信託の利子所得の非課税）の規定の適用を受けた同項に規定する利子等の金額に相当する部分及び学校の入学に関してするものを除く」と、第四十一条の十八の二第一項中「その寄附をした者」とあるのは「第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額に相当する部分並びにその寄附をした者」とする。
art-4-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-9
With regard to the application of the provisions of Article 78 of the Income Tax Act and the provisions of Article 41-18-2 and Article 41-18-3 in the case where the provisions of paragraph (1) apply, in Article 78, paragraph (2) of that Act, the phrase "excluding those made in connection with admission to a school" is deemed to be replaced with "excluding the part equivalent to the amount of interest and similar income prescribed in Article 4-5, paragraph (1) (Tax Exemption on Interest Income of Specified Donation Trusts) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph have been applied, and those made in connection with admission to a school", and in Article 41-18-2, paragraph (1), the phrase "the person who made the donation" is deemed to be replaced with "the part equivalent to the amount of interest and similar income prescribed in Article 4-5, paragraph (1) to which the provisions of that paragraph have been applied, and the person who made the donation".
machine translation, not official
**第十項** 第三項から前項までに定めるもののほか、特定寄附信託の信託財産につき備え付けるべき帳簿に関する事項、特定寄附信託申告書を提出した者がその提出後当該特定寄附信託申告書に記載した事項を変更した又は変更する場合における届出に関する事項その他第一項の規定の適用に関し必要な事項は、政令で定める。
art-4-5/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-10
Beyond what is prescribed in paragraph (3) through the preceding paragraph, matters concerning the books to be kept with regard to the trust property of a specified donation trust, matters concerning notification in the case where a person who has submitted a return for a specified donation trust has changed or is to change the matters stated in the return for a specified donation trust after its submission, and other necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第五条（納税準備預金の利子の非課税） — Tax Exemption on Interest on Tax Payment Reserve Deposits
caption: machine translation, not official
art-5 · https://japanlaw.org/en/special-taxation-measures-act/art-5 · https://japanlaw.org/l/332AC0000000026/art-5
**第一項** 納税準備預金の利子については、所得税を課さない。ただし、当該預金から租税の納付の目的以外の目的のために引き出された金額がある場合には、その引出しの日の属する利子の計算期間に対応する利子については、所得税を課する。
art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-5/par-1
Income tax is not imposed on interest on tax payment reserve deposits; provided, however, that if any amount has been withdrawn from the deposits for a purpose other than the payment of taxes, income tax is imposed on the interest corresponding to the calculation period of interest that includes the day of the withdrawal.
machine translation, not official
**第二項** 前項に規定する納税準備預金とは、租税の納付に充てることを目的として銀行その他の政令で定める金融機関に対してした預金で当該金融機関が他の預金と区分して経理しているものをいう。
art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-5/par-2
The tax payment reserve deposits prescribed in the preceding paragraph means deposits made with a bank or any other financial institution specified by Cabinet Order for the purpose of appropriating them for the payment of taxes, which the financial institution accounts for separately from other deposits.
machine translation, not official
### 第五条の二（振替国債等の利子の課税の特例） — (Special Provisions on Taxation on Interest from Book-Entry Government Bonds)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-5-2 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2 · https://japanlaw.org/l/332AC0000000026/art-5-2
**第一項** 非居住者又は外国法人が、特定振替機関、特定口座管理機関若しくは特定間接口座管理機関（以下この条において「特定振替機関等」という。）又は適格外国仲介業者から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所（以下この条において「営業所等」という。）又は当該適格外国仲介業者の特定国外営業所等を通じて振替記載等を受けている社債、株式等の振替に関する法律第八十八条に規定する振替国債（同法第九十条第三項に規定する分離利息振替国債を除く。以下この条において「振替国債」という。）又は同法第百十三条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる地方債（以下この条において「振替地方債」という。）につきその利子（第八条第一項又は第二項の規定の適用があるものを除く。）の支払を受ける場合において、振替国債又は振替地方債の利子につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所（国内に居所を有する非居住者その他の財務省令で定める者にあつては、財務省令で定める場所。以下この条において同じ。）その他の財務省令で定める事項を記載した書類（以下この条において「非課税適用申告書」という。）を、当該特定振替機関等を経由し、又は当該適格外国仲介業者及び当該適格外国仲介業者が当該振替国債若しくは振替地方債の振替記載等を受ける特定振替機関等（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該振替国債又は振替地方債の振替記載等に係る外国間接口座管理機関が当該振替国債又は振替地方債の振替記載等を受ける特定振替機関等）を経由して当該特定振替機関等の本店又は主たる事務所の所在地の所轄税務署長に提出しているときは、その支払を受ける利子については、所得税を課さない。
art-5-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-1
Where a nonresident or foreign corporation receives payment of interest (excluding interest subject to the provisions of Article 8, paragraph (1) or paragraph (2)) on book-entry government bonds prescribed in Article 88 of the Act on Book-Entry Transfer of Corporate Bonds and Shares (excluding coupon-only book-entry government bonds prescribed in Article 90, paragraph (3) of that Act; hereinafter referred to in this Article as "book-entry government bonds") or municipal bonds which are subject to the provisions of that Act pursuant to Article 66 of that Act as applied mutatis mutandis pursuant to Article 113 of that Act (hereinafter referred to in this Article as "book-entry municipal bonds"), for which the nonresident or foreign corporation has made entries or records under the book-entry transfer system in the account that they or it has established with a specified book-entry transfer institution, a specified account management institution, or a specified secondary account management institution (hereinafter referred to in this Article as a "specified book-entry transfer institution, etc.") or a qualified foreign intermediary, via a business office or any other office of the specified book-entry transfer institution, etc. located in Japan (hereinafter referred to in this Article as a "business office or similar place") or the specified overseas business office, etc. of the qualified foreign intermediary, if, when seeking the application of the provisions of this paragraph for the first time with regard to interest on book-entry government bonds or book-entry municipal bonds, the nonresident or foreign corporation has submitted a document stating such intention, their or its name or title and address (for a nonresident who has a residence in Japan or any other person specified by Order of the Ministry of Finance, the place specified by Order of the Ministry of Finance; the same applies hereinafter in this Article), and any other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "written application for a tax exemption") to the district director with jurisdiction over the place where the head office or principal office of the specified book-entry transfer institution, etc. is located, via the specified book-entry transfer institution, etc., or via the qualified foreign intermediary and the specified book-entry transfer institution, etc. through which the qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, the specified book-entry transfer institution, etc. through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds makes entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds), income tax is not imposed on the interest so received.
machine translation, not official
**第二項** 前項の規定は、外国投資信託（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第二十四項に規定する外国投資信託をいう。以下この項において同じ。）の受託者である非居住者又は外国法人が当該外国投資信託の信託財産につき支払を受ける振替国債及び振替地方債の利子については、当該外国投資信託が、証券投資信託又は公社債等運用投資信託に該当し、かつ、次に掲げる要件のいずれかを満たすもの（第二号及び第十一項において「適格外国証券投資信託」という。）である場合に限り、適用する。
art-5-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-2
With respect to interest on book-entry government bonds and interest on book-entry municipal bonds to be received by a nonresident or foreign corporation who is the trustee of a foreign investment trust (meaning a foreign investment trust prescribed in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951); hereinafter the same applies in this paragraph), for the trust property under the foreign investment trust, the provisions of the preceding paragraph apply only where the foreign investment trust is one that falls under the category of a securities investment trust or a bond-based investment trust and satisfies any of the following requirements (referred to as a "qualified foreign securities investment trust" in item (ii) and paragraph (11)):
machine translation, not official
**一** 次に掲げる要件
art-5-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-2/item-1
the following requirements:
machine translation, not official
**イ** 当該外国投資信託の設定に係る受益権の募集が、国外において、金融商品取引法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものに相当するものにより行われたものであり、かつ、当該外国投資信託の目論見書（同条第十項に規定する目論見書をいう。以下この項において同じ。）その他これに類する書類にその取得勧誘が同号に掲げる場合に該当するものに相当するものである旨の記載がなされて行われていること。
art-5-2/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-2/item-1/sub-1
the public offering of beneficial rights based on the establishment of the foreign investment trust has been conducted, outside Japan, by way of a solicitation of offers to acquire prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is equivalent to the one listed in item (i) of Article 2, paragraph (3), and it is stated in the prospectus (meaning the prospectus prescribed in paragraph (10) of that Article; the same applies hereinafter in this paragraph) of the foreign investment trust or any other document similar thereto that the relevant solicitation of offers to acquire is equivalent to the one listed in the item;
machine translation, not official
**ロ** 当該外国投資信託の設定に係る受益権の募集が国内においても行われる場合には、次に掲げる要件を満たすこと。
art-5-2/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-2/item-1/sub-2
where the public offering of beneficial rights based on the establishment of the foreign investment trust is also conducted in Japan, the following requirements are satisfied:
machine translation, not official
**（１）** 当該受益権の募集が、国内において、金融商品取引法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものにより行われたものであること。
art-5-2/par-2/item-1/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-2/item-1/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-2/item-1/sub-2/sub2-1
the public offering of the beneficial rights has been conducted, in Japan, by way of a solicitation of offers to acquire prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which falls under the case listed in item (i) of that paragraph;
machine translation, not official
**（２）** （１）の募集が行われた当該受益権に係る収益の分配が国内における第三条の三第一項に規定する支払の取扱者又は第八条の三第一項に規定する支払の取扱者を通じて交付されること。
art-5-2/par-2/item-1/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-2/item-1/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-2/item-1/sub-2/sub2-2
the distribution of proceeds pertaining to the beneficial rights for which the public offering referred to in (1) has been conducted is delivered through a person in charge of handling payment in Japan prescribed in Article 3-3, paragraph (1) or a person in charge of handling payment prescribed in Article 8-3, paragraph (1);
machine translation, not official
**（３）** 当該外国投資信託の目論見書その他これに類する書類にその募集及び収益の分配が（１）及び（２）の規定に従つて行われる旨の記載がなされていること。
art-5-2/par-2/item-1/sub-2/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-2/item-1/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-2/item-1/sub-2/sub2-3
it is stated in the prospectus of the foreign investment trust or any other document similar thereto that the public offering and the distribution of proceeds are to be conducted in accordance with the provisions of (1) and (2).
machine translation, not official
**二** 当該外国投資信託の受益権の全てが他の適格外国証券投資信託の信託財産として取得されたものであり、かつ、当該外国投資信託の目論見書その他これに類する書類にその受益権の全てが他の適格外国証券投資信託の信託財産として取得されるものである旨の記載がなされていること。
art-5-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-2/item-2
all of the beneficial interests in the foreign investment trust have been acquired as the trust property of another qualified foreign securities investment trust, and it is stated in the prospectus of the foreign investment trust or any other document similar thereto that all of its beneficial interests are to be acquired as the trust property of another qualified foreign securities investment trust.
machine translation, not official
**第三項** 外国の法令に基づいて設定された信託で所得税法第十三条第三項第二号に規定する退職年金等信託に類するもの（同条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。）がその信託財産に属する資産及び負債を有するものとみなされる信託（次項において「受益者等課税信託」という。）に該当するものに限る。）のうち、当該外国において主として退職年金、退職手当その他これらに類する報酬を管理し、又は給付することを目的として運営されるもの（以下この項及び次項において「外国年金信託」という。）の信託財産につき生ずる振替国債又は振替地方債の利子については、当該外国年金信託の受託者が当該利子の支払を受けるものとして、第一項の規定を適用する。この場合において、同条第一項中「収益及び費用は」とあるのは、「収益（租税特別措置法第五条の二第三項（振替国債等の利子の課税の特例）の規定の適用を受ける同項に規定する振替国債又は振替地方債の利子を除く。）及び費用は」とする。
art-5-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-3
With regard to interest on book-entry government bonds or book-entry municipal bonds accruing from the trust property of a trust that is established under the laws and regulations of a foreign state and is similar to a retirement pension trust, etc. prescribed in Article 13, paragraph (3), item (ii) of the Income Tax Act (limited to one that falls under the category of a trust in which the beneficiary prescribed in paragraph (1) of that Article (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article) is deemed to hold the assets and liabilities belonging to its trust property (referred to in the following paragraph as a "trust taxed on its beneficiaries")) and which is operated in that foreign state mainly for the purpose of managing or paying retirement pensions, retirement allowances, or any other similar remuneration (hereinafter referred to in this paragraph and the following paragraph as a "foreign pension trust"), the provisions of paragraph (1) apply by deeming the trustee of the foreign pension trust to receive payment of the interest. In this case, the phrase "revenue and expenses" in paragraph (1) of that Article is deemed to be replaced with "revenue (excluding interest on book-entry government bonds or book-entry municipal bonds prescribed in that paragraph to which the provisions of Article 5-2, paragraph (3) (Special Provisions on Taxation on Interest from Book-Entry Government Bonds) of the Act on Special Measures Concerning Taxation apply) and expenses".
machine translation, not official
**第四項** 第一項の規定は、非居住者又は外国法人が民法（明治二十九年法律第八十九号）第六百六十七条第一項に規定する組合契約（これに類するものとして政令で定める契約を含む。以下この項において「組合契約」という。）に係る同法第六百六十八条に規定する組合財産（これに類するものとして政令で定めるものを含む。以下この項において「組合財産」という。）又は信託（受益者等課税信託に限り、外国年金信託を除く。以下この条において同じ。）の信託財産に属する振替国債又は振替地方債につき支払を受ける利子については、当該非居住者又は外国法人が第一項の規定による非課税適用申告書を提出しており、かつ、当該組合契約に係る組合の業務を執行する者又は当該信託の受託者（以下この条において「業務執行者等」という。）が、当該非居住者又は外国法人が当該組合財産又は信託財産に属する振替国債又は振替地方債の利子につき同項の規定の適用を受けようとする際、当該組合又は当該信託の名称、当該業務執行者等の氏名又は名称及び住所その他の財務省令で定める事項を記載した書類（以下この条において「組合等届出書」という。）並びに当該組合契約に係る組合契約書又は当該信託に係る信託契約書の写し（以下この条において「組合契約書等の写し」という。）を、同項の規定に準じて同項の特定振替機関等を経由し、又は同項の適格外国仲介業者及び特定振替機関等を経由して当該特定振替機関等の本店又は主たる事務所の所在地の所轄税務署長に提出している場合に限り、適用する。
art-5-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-4
The provisions of paragraph (1) apply to interest received by a nonresident or foreign corporation on book-entry government bonds or book-entry municipal bonds belonging to the partnership property prescribed in Article 668 of the Civil Code (Act No. 89 of 1896) (including property specified by Cabinet Order as being similar thereto; hereinafter referred to in this paragraph as "partnership property") pertaining to a partnership contract prescribed in Article 667, paragraph (1) of that Code (including a contract specified by Cabinet Order as being similar thereto; hereinafter referred to in this paragraph as a "partnership contract") or to the trust property of a trust (limited to a trust taxed on its beneficiaries, and excluding a foreign pension trust; hereinafter the same applies in this Article), only where the nonresident or foreign corporation has submitted a written application for a tax exemption under paragraph (1), and the person who executes the business of the partnership pertaining to the partnership contract or the trustee of the trust (hereinafter referred to in this Article as a "business executor, etc.") has, when the nonresident or foreign corporation seeks the application of the provisions of that paragraph with regard to interest on book-entry government bonds or book-entry municipal bonds belonging to the partnership property or trust property, submitted a document stating the name of the partnership or the trust, the name or title and address of the business executor, etc., and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "written notification of a partnership, etc.") and a copy of the partnership contract document pertaining to the partnership contract or of the trust contract document pertaining to the trust (hereinafter referred to in this Article as a "copy of the partnership contract, etc.") to the district director with jurisdiction over the place where the head office or principal office of the specified book-entry transfer institution, etc. is located, via the specified book-entry transfer institution, etc. referred to in that paragraph, or via the qualified foreign intermediary and specified book-entry transfer institution, etc. referred to in that paragraph, in accordance with the provisions of that paragraph.
machine translation, not official
**第五項** 第一項の規定は、恒久的施設を有する非居住者が支払を受ける振替国債及び振替地方債の利子で、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当するものについては、適用しない。この場合において、当該非居住者が、非課税適用申告書を、第一項の規定に準じて同項の特定振替機関等を経由し、又は同項の適格外国仲介業者及び特定振替機関等を経由して同項に規定する税務署長に提出しているとき（当該非居住者が前項の組合財産又は信託財産に属する振替国債又は振替地方債につき支払を受ける利子については、当該非居住者が、非課税適用申告書を、第一項の規定に準じて同項の特定振替機関等を経由し、又は同項の適格外国仲介業者及び特定振替機関等を経由して同項に規定する税務署長に提出しており、かつ、前項の業務執行者等が、組合等届出書及び組合契約書等の写しを、第一項の規定に準じて同項の特定振替機関等を経由し、又は同項の適格外国仲介業者及び特定振替機関等を経由して同項に規定する税務署長に提出しているとき）は、当該支払を受ける利子については、第九条の三の二及び同法第二百十二条の規定は、適用しない。
art-5-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-5
The provisions of paragraph (1) do not apply to interest on book-entry government bonds and book-entry municipal bonds received by a nonresident who has a permanent establishment, which falls under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act. In this case, where the nonresident has submitted a written application for a tax exemption to the district director prescribed in paragraph (1), via the specified book-entry transfer institution, etc. referred to in that paragraph or via the qualified foreign intermediary and specified book-entry transfer institution, etc. referred to in that paragraph, in accordance with the provisions of paragraph (1) (with regard to interest the nonresident receives on book-entry government bonds or book-entry municipal bonds belonging to the partnership property or trust property referred to in the preceding paragraph, where the nonresident has submitted a written application for a tax exemption to the district director prescribed in paragraph (1), via the specified book-entry transfer institution, etc. referred to in that paragraph or via the qualified foreign intermediary and specified book-entry transfer institution, etc. referred to in that paragraph, in accordance with the provisions of paragraph (1), and the business executor, etc. referred to in the preceding paragraph has submitted the written notification of a partnership, etc. and the copy of the partnership contract, etc. to the district director prescribed in paragraph (1), via the specified book-entry transfer institution, etc. referred to in that paragraph or via the qualified foreign intermediary and specified book-entry transfer institution, etc. referred to in that paragraph, in accordance with the provisions of paragraph (1)), the provisions of Article 9-3-2 of this Act and Article 212 of the Income Tax Act do not apply to the interest so received.
machine translation, not official
**第六項** 第一項及び前項の規定の適用がある場合における所得税法第二百二十五条の規定並びに第三条の二及び第八条の五の規定の適用については、同法第二百二十五条第一項第八号中「外国法人」とあるのは「外国法人（外国政府その他の政令で定める法人を除く。）」と、「支払をする者」とあるのは「支払をする者（当該非居住者又は外国法人が租税特別措置法第五条の二第一項（振替国債等の利子の課税の特例）に規定する振替国債又は振替地方債の利子につき同項又は同条第五項後段の規定の適用を受けた場合には、同条第一項に規定する特定振替機関等）」と、第三条の二中「居住者若しくは恒久的施設を有する非居住者又は内国法人若しくは恒久的施設を有する外国法人」とあるのは「非居住者又は外国法人」と、「所得税法第二十三条第一項に規定する利子等（不適用利子を除く。）」とあるのは「第五条の二第一項又は第五項後段の規定の適用を受ける利子」と、「支払をする者」とあるのは「支払をする者（第五条の二第一項又は第五項後段の規定の適用を受ける利子にあつては、同条第一項に規定する特定振替機関等）」と、「当該利子等」とあるのは「当該利子」と、第八条の五第一項中「次に掲げるもの」とあるのは「次に掲げるもの（第五条の二第五項後段の規定の適用を受けるものを除く。）」とする。
art-5-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-6
With regard to the application of the provisions of Article 225 of the Income Tax Act and the provisions of Article 3-2 and Article 8-5 in the case where the provisions of paragraph (1) and the preceding paragraph apply, in Article 225, paragraph (1), item (viii) of that Act, the phrase "foreign corporation" is deemed to be replaced with "foreign corporation (excluding a foreign government or any other corporation specified by Cabinet Order)", and the phrase "person who makes the payment" is deemed to be replaced with "person who makes the payment (where the nonresident or foreign corporation has received the application of the provisions of Article 5-2, paragraph (1) (Special Provisions on Taxation on Interest from Book-Entry Government Bonds) of the Act on Special Measures Concerning Taxation or of the second sentence of paragraph (5) of that Article with regard to interest on book-entry government bonds or book-entry municipal bonds prescribed in paragraph (1) of that Article, the specified book-entry transfer institution, etc. prescribed in paragraph (1) of that Article)"; in Article 3-2, the phrase "a resident or a nonresident with a permanent establishment, or a domestic corporation or a foreign corporation with a permanent establishment" is deemed to be replaced with "a nonresident or a foreign corporation", the phrase "interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act (excluding non-applicable interest)" is deemed to be replaced with "interest to which the provisions of Article 5-2, paragraph (1) or the second sentence of paragraph (5) of that Article apply", the phrase "a person, who pays" is deemed to be replaced with "a person (for interest to which the provisions of Article 5-2, paragraph (1) or the second sentence of paragraph (5) of that Article apply, the specified book-entry transfer institution, etc. prescribed in paragraph (1) of that Article), who pays", and the phrase "the interest and similar income" is deemed to be replaced with "the interest"; and in Article 8-5, paragraph (1), the phrase "the following" is deemed to be replaced with "the following (excluding those to which the provisions of the second sentence of Article 5-2, paragraph (5) apply)".
machine translation, not official
**第七項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-5-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特定振替機関 社債、株式等の振替に関する法律第二条第二項に規定する振替機関（同法第四十八条の規定により振替機関とみなされる者を含む。）のうち、同法第十三条の規定に基づき国債を取り扱うことについて国から同意を得た者又は同条の規定に基づき地方債を取り扱うことについて当該地方債の発行者から同意を得た者をいう。
art-5-2/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-1
specified book-entry transfer institution:A book-entry transfer institution as prescribed in Article 2, paragraph (2) of the Act on the Book-Entry Transfer of Company Bonds, Shares, etc. (including an institution that is deemed to be a book-entry transfer institution pursuant to the provisions of Article 48 of the Act), which has obtained consent from the State for handling government bonds pursuant to the provisions of Article 13 of the Act or obtained consent from the issuer of local government bonds for handling the local government bonds pursuant to the provisions of the Article;
Ministry of Justice translation — Japanese Law Translation Database System
**二** 特定口座管理機関 社債、株式等の振替に関する法律第二条第四項に規定する口座管理機関（次号及び第七号において「口座管理機関」という。）のうち、特定振替機関が同法第十二条第一項の規定により口座を開設した者をいう。
art-5-2/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-2
specified account management institution:An account management institution prescribed in Article 2, paragraph (4) of the Act on the Book-Entry Transfer of Company Bonds, Shares (referred to in the following item and item (vii) as an "account management institution"), with which a specified book-entry transfer institution has established an account pursuant to the provisions of Article 12, paragraph (1) of the Act;
Ministry of Justice translation — Japanese Law Translation Database System
**三** 特定間接口座管理機関 口座管理機関のうち、次のいずれかに該当するもの（外国間接口座管理機関に該当する者を除く。）をいう。
art-5-2/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-3
specified secondary account management institution: An account management institution that falls under any one of the following (excluding an institution that falls under the category of a secondary foreign account management institution):
Ministry of Justice translation — Japanese Law Translation Database System
**イ** 特定口座管理機関が社債、株式等の振替に関する法律第四十四条第一項の規定により口座を開設した者
art-5-2/par-7/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-3/sub-1
an institution with which a specified account management institution has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares;
Ministry of Justice translation — Japanese Law Translation Database System
**ロ** イ又はハの規定により特定間接口座管理機関に該当するものが社債、株式等の振替に関する法律第四十四条第一項の規定により口座を開設した者
art-5-2/par-7/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-3/sub-2
an institution with which an institution that falls under the category of a specified secondary account management institution pursuant to the provisions of (a) or (c) has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares; or
Ministry of Justice translation — Japanese Law Translation Database System
**ハ** ロの規定により特定間接口座管理機関に該当するものが社債、株式等の振替に関する法律第四十四条第一項の規定により口座を開設した者
art-5-2/par-7/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-3/sub-3
an institution with which an institution that falls under the category of a specified secondary account management institution pursuant to the provisions of (b) has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares;
Ministry of Justice translation — Japanese Law Translation Database System
**四** 適格外国仲介業者 外国間接口座管理機関又は外国再間接口座管理機関のうち、所得税法第二条第一項第八号の四ただし書に規定する条約その他の我が国が締結した国際約束（租税の賦課及び徴収に関する情報を相互に提供することを定める規定を有するものに限る。）の我が国以外の締約国又は締約者その他外国の機関への租税に関する情報の提供に関する規定として政令で定める規定により外国の機関に対して当該情報の提供を行うことができることとされている場合における当該外国（次号において「条約相手国等」という。）に本店又は主たる事務所を有する者として政令で定めるところにより国税庁長官の承認を受けた者をいう。
art-5-2/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-4
qualified foreign intermediary: A secondary foreign account management institution or tertiary foreign account management institution that has obtained, pursuant to the provisions of Cabinet Order, the approval of the Commissioner of the National Tax Agency as an institution that has its head office or principal office in the foreign state (referred to in the following item as a "treaty partner state, etc.") in the case where the information may be provided to a foreign authority pursuant to provisions specified by Cabinet Order as provisions concerning the provision of information on taxes to a contracting state or contracting party other than Japan to a convention prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act or any other international agreement concluded by Japan (limited to one that has provisions for the mutual provision of information on the assessment and collection of taxes), or to any other foreign authority;
machine translation, not official
**五** 特定国外営業所等 適格外国仲介業者の営業所又は事務所のうち、条約相手国等に所在するものをいう。
art-5-2/par-7/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-5 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-5
specified overseas business office, etc.: A business office or any other office of a qualified foreign intermediary, which is located in a treaty partner state, etc.;
machine translation, not official
**六** 振替記載等 社債、株式等の振替に関する法律に定めるところにより行われる同法の振替口座簿への記載又は記録をいう。
art-5-2/par-7/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-6 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-6
entries or records under the book-entry transfer system:Entries or records in a transfer account book provided for in the Act on the Book-Entry Transfer of Company Bonds, Shares which are made pursuant to the provisions of the Act;
Ministry of Justice translation — Japanese Law Translation Database System
**七** 外国再間接口座管理機関 口座管理機関（社債、株式等の振替に関する法律第四十四条第一項第十三号に掲げる者に該当するものに限るものとし、内国法人を除く。次号において「外国口座管理機関」という。）のうち、次のいずれかに該当するものをいう。
art-5-2/par-7/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-7 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-7
tertiary foreign account management institution: An account management institution (limited to an institution that falls under the category of institution prescribed in Article 44, paragraph (1), item (xiii) of the Act on the Book-Entry Transfer of Company Bonds, Shares, and excluding a domestic corporation; referred to in the following item as a "foreign account management institution"), which falls under any one of the following:
Ministry of Justice translation — Japanese Law Translation Database System
**イ** 外国間接口座管理機関が社債、株式等の振替に関する法律第四十四条第一項の規定により口座を開設した者
art-5-2/par-7/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-7/sub-1
an institution with which a secondary foreign account management institution has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares;
Ministry of Justice translation — Japanese Law Translation Database System
**ロ** イ又はハの規定により外国再間接口座管理機関に該当するものが社債、株式等の振替に関する法律第四十四条第一項の規定により口座を開設した者
art-5-2/par-7/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-7/sub-2
an institution with which an institution that falls under the category of a tertiary foreign account management institution pursuant to the provisions of (a) or (c) has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares; or
Ministry of Justice translation — Japanese Law Translation Database System
**ハ** ロの規定により外国再間接口座管理機関に該当するものが社債、株式等の振替に関する法律第四十四条第一項の規定により口座を開設した者
art-5-2/par-7/item-7/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-7/sub-3 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-7/sub-3
an institution with which an institution that falls under the category of a tertiary foreign account management institution pursuant to the provisions of (b) has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares;
Ministry of Justice translation — Japanese Law Translation Database System
**八** 外国間接口座管理機関 外国口座管理機関のうち、特定口座管理機関又は特定間接口座管理機関が社債、株式等の振替に関する法律第四十四条第一項の規定により口座を開設した者をいう。
art-5-2/par-7/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-8 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-8
secondary foreign account management institution:A foreign account management institution with which a specified account management institution or specified secondary account management institution has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares.
Ministry of Justice translation — Japanese Law Translation Database System
**第八項** 国税庁長官は、前項第四号の承認の申請があつた場合において、その申請を行つた者につき次の各号のいずれかに該当する事実があるときは、その申請を却下することができる。
art-5-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-8
Where an application for approval set forth in item (iv) of the preceding paragraph has been filed, the Commissioner of the National Tax Agency may dismiss the application when they find a fact that falls under any one of the following items with regard to the applicant:
machine translation, not official
**一** その申請を行う場合に必要となる書類に不備又は不実の記載があると認められることその他当該申請が前項第四号に規定する政令で定めるところに従つて行われていないと認められること。
art-5-2/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-8/item-1
any document necessary for filing the application contains a defective or false entry or that the application has not otherwise been filed pursuant to the provisions of Cabinet Order prescribed in item (iv) of the preceding paragraph;
Ministry of Justice translation — Japanese Law Translation Database System
**二** その者につき現に国税の滞納があり、かつ、その滞納税額の徴収が著しく困難であること。
art-5-2/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-8/item-2
the applicant is delinquent in paying national taxes at the time in question, and it is significantly difficult to collect the amount of taxes in arrears; or
Ministry of Justice translation — Japanese Law Translation Database System
**三** その者が第十四項に規定する帳簿の備付け、記録若しくは保存を行うこと又は第十五項若しくは第十六項に規定する通知を行うことが困難と認められる相当の理由があること。
art-5-2/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-8/item-3
there are reasonable grounds for finding that it is difficult for the applicant to keep the books, make records therein, or preserve the books pursuant to the provisions of paragraph (14) or to give notice pursuant to the provisions of paragraph (15) or paragraph (16).
machine translation, not official
**第九項** 国税庁長官は、第七項第四号の承認を受けた者について次のいずれかに該当する事実が生じたと認めるときは、政令で定めるところにより、その承認を取り消すことができる。
art-5-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-9
The Commissioner of the National Tax Agency may, pursuant to the provisions of Cabinet Order, rescind the approval set forth in paragraph (7), item (iv) when the Commissioner finds that any of the following facts has arisen with regard to the person who has obtained the approval:
machine translation, not official
**一** 税務署長が当該承認を受けた者に対してこの条の規定に基づく措置を適正に実施しているかどうかを確認するために必要と認められる書類の提出を求めた場合において、当該者が遅滞なくこれを提出しなかつたこと。
art-5-2/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-9/item-1
the fact that, where the district director has requested the person who has obtained the approval to make the submission of the documents found necessary to confirm whether the person properly implements the measures based on the provisions of this Article, the person did not submit them without delay; or
machine translation, not official
**二** 前項各号のいずれかに該当する事実
art-5-2/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-9/item-2
a fact that falls under any of the items of the preceding paragraph.
machine translation, not official
**第十項** 第一項又は第四項の場合において、非課税適用申告書又は組合等届出書及び組合契約書等の写しが第一項に規定する税務署長に提出されたときは、その提出の際に経由すべき特定振替機関等の営業所等又は適格外国仲介業者の特定国外営業所等においてその受理がされた時にその提出があつたものとみなす。
art-5-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-10
In the case referred to in paragraph (1) or paragraph (4), where a written application for a tax exemption or a written notification of a partnership, etc. and a copy of the partnership contract, etc. have been submitted to the district director prescribed in paragraph (1), they are deemed to have been submitted at the time when they were received at the business office or similar place of the specified book-entry transfer institution, etc. or the specified overseas business office, etc. of the qualified foreign intermediary via which they were to be submitted.
machine translation, not official
**第十一項** 非課税適用申告書を提出する者は、その提出の際、当該非課税適用申告書を提出する特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長にその者が非居住者又は外国法人（第二項の規定の適用がある場合にあつては、適格外国証券投資信託の受託者である非居住者又は外国法人）に該当することを証する書類として財務省令で定める書類を提示しなければならないものとし、当該特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長は、当該非課税適用申告書に記載されている氏名又は名称及び住所（同項の規定の適用がある場合にあつては、当該非課税適用申告書に記載されている氏名又は名称及び住所並びに適格外国証券投資信託の名称並びに当該適格外国証券投資信託に係る同項の記載）を当該書類により確認しなければならないものとする。
art-5-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-11
A person who submits a written application for a tax exemption must, upon submission, present the documents specified by Order of the Ministry of Finance as documents certifying that the person falls under the category of a nonresident or foreign corporation (where the provisions of paragraph (2) apply, a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust) to the head of the business office or similar place of the specified book-entry transfer institution, etc. or the head of the specified overseas business office, etc. of the qualified foreign intermediary to which the written application for a tax exemption is submitted, and the head of the business office or similar place of the specified book-entry transfer institution, etc. or the head of the specified overseas business office, etc. of the qualified foreign intermediary must confirm, by those documents, the name or title and address (where the provisions of that paragraph apply, the name or title and address, and the name of the qualified foreign securities investment trust and the statement under that paragraph pertaining to the qualified foreign securities investment trust, stated in the written application for a tax exemption) stated in the written application for a tax exemption.
machine translation, not official
**第十二項** 非課税適用申告書を提出した者又は組合等届出書を提出した業務執行者等が、次の各号に掲げる場合に該当することとなつた場合には、その該当することとなつた日以後最初に当該非課税適用申告書又は当該組合等届出書を提出した特定振替機関等又は適格外国仲介業者から振替記載等を受けている振替国債又は振替地方債の利子の支払を受けるべき日の前日までに、当該各号に定める申告書又は届出書及び組合契約書等の写しを、当該特定振替機関等を経由し、又は当該適格外国仲介業者及び当該適格外国仲介業者が当該振替国債若しくは振替地方債の振替記載等を受ける特定振替機関等（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該振替国債又は振替地方債の振替記載等に係る外国間接口座管理機関が当該振替国債又は振替地方債の振替記載等を受ける特定振替機関等）を経由して第一項に規定する税務署長に提出しなければならない。この場合において、当該各号に定める申告書又は届出書及び組合契約書等の写しを提出しなかつたときは、その該当することとなつた日以後に支払を受ける当該振替国債及び振替地方債の利子については、同項及び第五項後段の規定は、適用しない。
art-5-2/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-12
Where a person who has submitted a written application for a tax exemption or a business executor, etc. who has submitted a written notification of a partnership, etc. comes to fall under any of the cases listed in the following items, the person or business executor, etc. must submit the return or the written notification and copy of the partnership contract, etc. specified in the relevant item to the district director prescribed in paragraph (1), via the specified book-entry transfer institution, etc., or via the qualified foreign intermediary and the specified book-entry transfer institution, etc. through which the qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, the specified book-entry transfer institution, etc. through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds makes entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds), by the day preceding the day on which the person or business executor, etc. is first to receive, on or after the day on which the person or business executor, etc. comes to fall under that case, payment of interest on book-entry government bonds or book-entry municipal bonds for which entries or records under the book-entry transfer system have been made through the specified book-entry transfer institution, etc. or qualified foreign intermediary to which the written application for a tax exemption or the written notification of a partnership, etc. was submitted. In this case, if the return or the written notification and copy of the partnership contract, etc. specified in the relevant item have not been submitted, the provisions of that paragraph and the second sentence of paragraph (5) do not apply to the interest on the book-entry government bonds and book-entry municipal bonds received on or after the day on which the person or business executor, etc. comes to fall under that case.
machine translation, not official
**一** 当該非課税適用申告書又は第三号に定める申告書に記載した氏名若しくは名称又は住所その他の財務省令で定める事項の変更をした場合 その変更をした後の当該非課税適用申告書又は当該申告書を提出した者の氏名又は名称及び住所その他の財務省令で定める事項を記載した申告書
art-5-2/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-12/item-1
where there has been a change in the name or title or address or any other matter specified by Order of the Ministry of Finance stated in the written application for a tax exemption or the return specified in item (iii): a return stating the name or title and address of the person who submitted the written application for a tax exemption or the return after the change, and other matters specified by Order of the Ministry of Finance;
machine translation, not official
**二** 当該組合等届出書又は第四号に定める届出書に記載した第四項の組合又は信託の名称、当該組合又は信託に係る業務執行者等の氏名若しくは名称又は住所その他の財務省令で定める事項の変更をした場合 その変更をした後の当該組合又は信託の名称その他の財務省令で定める事項を記載した届出書及び組合契約書等の写し
art-5-2/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-12/item-2
where there has been a change in the name of the partnership or trust referred to in paragraph (4), the name or title or address of the business executor, etc. pertaining to the partnership or trust, or any other matter specified by Order of the Ministry of Finance stated in the written notification of a partnership, etc. or the written notification specified in item (iv): a written notification stating the name of the partnership or trust after the change and other matters specified by Order of the Ministry of Finance, and a copy of the partnership contract, etc.;
machine translation, not official
**三** 当該非課税適用申告書を提出した日、第一号に定める申告書を提出した日又はこの号に定める申告書を提出した日のいずれか遅い日の翌日から五年を経過した場合 当該非課税適用申告書を提出した者の氏名又は名称及び住所その他の財務省令で定める事項を記載した申告書
art-5-2/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-12/item-3
where five years have elapsed from the day following the latest of the day on which the written application for a tax exemption was submitted, the day on which the return specified in item (i) was submitted, or the day on which the return specified in this item was submitted: a return stating the name or title and address of the person who submitted the written application for a tax exemption and other matters specified by Order of the Ministry of Finance;
machine translation, not official
**四** 当該組合等届出書及び組合契約書等の写しを提出した日、第二号に定める届出書及び組合契約書等の写しを提出した日又はこの号に定める届出書及び組合契約書等の写しを提出した日のいずれか遅い日の翌日から五年を経過した場合 当該組合等届出書及び組合契約書等の写しを提出した業務執行者等に係る組合又は信託の名称、当該業務執行者等の氏名又は名称及び住所その他の財務省令で定める事項を記載した届出書並びに組合契約書等の写し
art-5-2/par-12/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-12/item-4
where five years have elapsed from the day following the latest of the day on which the written notification of a partnership, etc. and the copy of the partnership contract, etc. were submitted, the day on which the written notification and copy of the partnership contract, etc. specified in item (ii) were submitted, or the day on which the written notification and copy of the partnership contract, etc. specified in this item were submitted: a written notification stating the name of the partnership or trust pertaining to the business executor, etc. who submitted the written notification of a partnership, etc. and the copy of the partnership contract, etc., the name or title and address of the business executor, etc., and other matters specified by Order of the Ministry of Finance, and a copy of the partnership contract, etc.
machine translation, not official
**第十三項** 第十項の規定は、前項第一号及び第三号に定める申告書の提出並びに同項第二号及び第四号に定める届出書及び組合契約書等の写しの提出について、第十一項の規定は、前項第一号及び第三号に定める申告書の提出について、それぞれ準用する。この場合において、第十項中「第一項又は第四項」とあるのは「第十二項」と、「非課税適用申告書又は組合等届出書及び組合契約書等の写しが第一項」とあるのは「同項各号に定める申告書又は届出書及び組合契約書等の写しが第一項」と、第十一項中「非課税適用申告書を提出する者」とあるのは「次項第一号又は第三号に定める申告書を提出する者」と、「当該非課税適用申告書」とあるのは「これらの号に定める申告書」と、「氏名又は」とあるのは「氏名若しくは」と、「住所（同項」とあるのは「住所又は変更後の氏名若しくは名称及び住所（第二項」と、「住所並びに」とあるのは「住所又は変更後の氏名若しくは名称及び住所並びに」と、「の名称」とあるのは「の名称又は変更後の名称」と読み替えるものとする。
art-5-2/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-13
The provisions of paragraph (10) apply mutatis mutandis to the submission of the returns prescribed in items (i) and (iii) of the preceding paragraph and to the submission of the written notifications prescribed in items (ii) and (iv) of that paragraph and copies of the partnership contract, etc., and the provisions of paragraph (11) apply mutatis mutandis to the submission of the returns prescribed in items (i) and (iii) of the preceding paragraph. In this case, in paragraph (10), the phrase "paragraph (1) or paragraph (4)" is deemed to be replaced with "paragraph (12)", and the phrase "a written application for a tax exemption or a written notification of a partnership, etc. and a copy of the partnership contract, etc. have been submitted to the district director prescribed in paragraph (1)" is deemed to be replaced with "a return or written notification prescribed in the items of that paragraph and a copy of the partnership contract, etc. have been submitted to the district director prescribed in paragraph (1)"; and in paragraph (11), the phrase "a person who submits a written application for a tax exemption" is deemed to be replaced with "a person who submits a return prescribed in item (i) or item (iii) of the following paragraph", the phrase "the written application for a tax exemption" is deemed to be replaced with "the return prescribed in those items", the phrase "氏名又は" (name or) is deemed to be replaced with "氏名若しくは" (name or, joining a smaller group of alternatives), the phrase "address (where the provisions of that paragraph apply" is deemed to be replaced with "address or the name and address after the change (where the provisions of paragraph (2) apply", the phrase "address, and" is deemed to be replaced with "address or the name and address after the change, and", and the phrase "the name of the qualified foreign securities investment trust" is deemed to be replaced with "the name or the name after the change of the qualified foreign securities investment trust".
machine translation, not official
**第十四項** 特定振替機関等及び適格外国仲介業者は、非課税適用申告書を提出した者が当該特定振替機関等又は当該適格外国仲介業者から振替記載等を受けた振替国債又は振替地方債につき帳簿を備え、当該非課税適用申告書を提出した者の各人別に、政令で定めるところにより、当該振替国債又は振替地方債につき振替記載等がされた日その他の財務省令で定める事項を記載し、又は記録しなければならない。
art-5-2/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-14
A specified book-entry transfer institution, etc. and a qualified foreign intermediary must keep books with regard to book-entry government bonds or book-entry municipal bonds for which a person who has submitted a written application for a tax exemption made entries or records under the book-entry transfer system through the specified book-entry transfer institution, etc. or the qualified foreign intermediary, and must state or record in such books, pursuant to the provisions of Cabinet Order, the day on which entries or records under the book-entry transfer system were made with regard to the book-entry government bonds or book-entry municipal bonds, and any other matters specified by Order of the Ministry of Finance, for each person who has submitted the written application for a tax exemption.
machine translation, not official
**第十五項** 適格外国仲介業者は、非課税適用申告書を提出した者が当該適格外国仲介業者から振替記載等を受けている振替国債又は振替地方債につきその利子の支払を受ける場合には、その利子の支払を受けるべき日の前日までに、当該振替国債又は振替地方債の銘柄、その銘柄ごとの償還金の額その他の財務省令で定める事項を、当該適格外国仲介業者が当該振替国債又は振替地方債の振替記載等を受けた特定口座管理機関又は特定間接口座管理機関（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該振替国債又は振替地方債の振替記載等に係る外国間接口座管理機関が当該振替国債又は振替地方債の振替記載等を受けた特定口座管理機関又は特定間接口座管理機関）に対し、書面による方法その他政令で定める方法により、通知しなければならない。
art-5-2/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-15
Where a person who has submitted a written application for a tax exemption receives payment of interest on book-entry government bonds or book-entry municipal bonds for which the person has made entries or records under the book-entry transfer system through a qualified foreign intermediary, the qualified foreign intermediary must, no later than the day preceding the day on which the person is to receive the payment of the interest, give notice of the brand of the book-entry government bonds or book-entry municipal bonds, the amount of redemption money for each brand, and any other matters specified by Order of the Ministry of Finance, to the specified account management institution or specified secondary account management institution through which the qualified foreign intermediary made entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, notice must be given to the specified account management institution or specified secondary account management institution through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds made entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds), by way of a document or any other means specified by Cabinet Order.
machine translation, not official
**第十六項** 適格外国仲介業者は、非課税適用申告書を提出した者が当該適格外国仲介業者から振替記載等を受けている振替国債又は振替地方債につきその利子の支払を受ける場合には、政令で定めるところにより、当該非課税適用申告書を提出した者の氏名又は名称及び住所、その支払を受ける利子の額その他の財務省令で定める事項を、その支払の確定した日の属する月の翌月十日までに、当該適格外国仲介業者が当該振替国債又は振替地方債の振替記載等を受けた特定口座管理機関又は特定間接口座管理機関（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該振替国債又は振替地方債の振替記載等に係る外国間接口座管理機関が当該振替国債又は振替地方債の振替記載等を受けた特定口座管理機関又は特定間接口座管理機関）に対し、書面による方法その他政令で定める方法により、通知しなければならない。
art-5-2/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-16
Where a person who has submitted a written application for a tax exemption receives payment of interest on book-entry government bonds or book-entry municipal bonds for which the person has made entries or records under the book-entry transfer system through a qualified foreign intermediary, the qualified foreign intermediary must, pursuant to the provisions of Cabinet Order, give notice of the name and address of the person who has submitted the written application for a tax exemption, the amount of interest received, and any other matters specified by Order of the Ministry of Finance, no later than the tenth day of the month following the month that includes the day on which the payment was determined, to the specified account management institution or specified secondary account management institution through which the qualified foreign intermediary made entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, notice must be given to the specified account management institution or specified secondary account management institution through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds made entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds), by way of a document or any other means specified by Cabinet Order.
machine translation, not official
**第十七項** 第一項の非居住者若しくは外国法人、第四項の業務執行者等、第五項後段の非居住者若しくは業務執行者等又は第十二項の非課税適用申告書を提出した者若しくは組合等届出書を提出した業務執行者等（以下この項において「非居住者等」という。）は、第一項若しくは第五項後段の規定による非課税適用申告書の提出、第四項若しくは第五項後段の規定による組合等届出書及び組合契約書等の写しの提出又は第十二項の規定による同項第一号若しくは第三号に定める申告書若しくは同項第二号若しくは第四号に定める届出書及び組合契約書等の写しの提出に代えて、これらの提出の際に経由すべき特定振替機関等に対し（これらの提出の際に適格外国仲介業者及び特定振替機関等を経由すべき場合には、当該適格外国仲介業者を経由して当該特定振替機関等に対し）、当該非課税適用申告書に記載すべき事項、当該組合等届出書に記載すべき事項及び当該組合等届出書に係る組合契約書等の写しに記載されている事項又は当該申告書に記載すべき事項若しくは当該届出書に記載すべき事項及び当該届出書に係る組合契約書等の写しに記載されている事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。）により提供することができる。この場合において、当該非居住者等は、当該非課税適用申告書、当該組合等届出書及び組合契約書等の写し又は当該申告書若しくは当該届出書及び組合契約書等の写しを当該特定振替機関等に提出したものとみなす。
art-5-2/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-17 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-17
A nonresident or foreign corporation referred to in paragraph (1), a business executor, etc. referred to in paragraph (4), a nonresident or business executor, etc. referred to in the second sentence of paragraph (5), or a person who has submitted a written application for a tax exemption or a business executor, etc. who has submitted a written notification of a partnership, etc. referred to in paragraph (12) (hereinafter referred to in this paragraph as a "nonresident, etc.") may, in lieu of submitting a written application for a tax exemption pursuant to the provisions of paragraph (1) or the second sentence of paragraph (5), submitting a written notification of a partnership, etc. and a copy of the partnership contract, etc. pursuant to the provisions of paragraph (4) or the second sentence of paragraph (5), or submitting a return prescribed in item (i) or item (iii) of paragraph (12) or a written notification prescribed in item (ii) or item (iv) of that paragraph and a copy of the partnership contract, etc. pursuant to the provisions of that paragraph, provide the specified book-entry transfer institution, etc. via which those documents are to be submitted (or, where they are to be submitted via a qualified foreign intermediary and a specified book-entry transfer institution, etc., provide the specified book-entry transfer institution, etc. via the qualified foreign intermediary) with the matters to be stated in the written application for a tax exemption, the matters to be stated in the written notification of a partnership, etc. and the matters stated in the copy of the partnership contract, etc. pertaining to that written notification of a partnership, etc., or the matters to be stated in the return or the matters to be stated in the written notification and the matters stated in the copy of the partnership contract, etc. pertaining to that written notification, by electronic or magnetic means (meaning a means using an electronic data processing system or any other means using information and communications technology, which is specified by Order of the Ministry of Finance). In this case, the nonresident, etc. is deemed to have submitted the written application for a tax exemption, the written notification of a partnership, etc. and the copy of the partnership contract, etc., or the return or the written notification and the copy of the partnership contract, etc. to the specified book-entry transfer institution, etc.
machine translation, not official
**第十八項** 前項の規定の適用がある場合における第十項及び第十三項の規定の適用については、第十項中「又は組合等届出書及び組合契約書等の写し」とあるのは「に記載すべき事項又は組合等届出書に記載すべき事項及び組合契約書等の写しに記載されている事項」と、「受理がされた時」とあるのは「提供を受けた時」と、第十三項中「又は組合等届出書及び組合契約書等の写し」とあるのは「に記載すべき事項又は組合等届出書に記載すべき事項及び組合契約書等の写しに記載されている事項」と、「同項各号に定める申告書又は届出書及び組合契約書等の写し」とあるのは「同項第一号若しくは第三号に定める申告書に記載すべき事項又は同項第二号若しくは第四号に定める届出書に記載すべき事項及びこれらの号に定める組合契約書等の写しに記載されている事項」とする。
art-5-2/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-18 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-18
With regard to the application of the provisions of paragraph (10) and paragraph (13) in the case where the provisions of the preceding paragraph apply, in paragraph (10), the phrase "written application for a tax exemption or a written notification of a partnership, etc. and a copy of the partnership contract, etc." is deemed to be replaced with "matters to be stated in a written application for a tax exemption or matters to be stated in a written notification of a partnership, etc. and matters stated in a copy of the partnership contract, etc.", and the phrase "the time when they were received" is deemed to be replaced with "the time when the matters were provided"; and in paragraph (13), the phrase "written application for a tax exemption or a written notification of a partnership, etc. and a copy of the partnership contract, etc." is deemed to be replaced with "matters to be stated in a written application for a tax exemption or matters to be stated in a written notification of a partnership, etc. and matters stated in a copy of the partnership contract, etc.", and the phrase "a return or written notification prescribed in the items of that paragraph and a copy of the partnership contract, etc." is deemed to be replaced with "matters to be stated in a return prescribed in item (i) or item (iii) of that paragraph or matters to be stated in a written notification prescribed in item (ii) or item (iv) of that paragraph and matters stated in a copy of the partnership contract, etc. prescribed in those items".
machine translation, not official
**第十九項** 非居住者又は外国法人が信託（その信託の受託者が特定口座管理機関であるものに限る。）の信託財産に属する振替国債又は振替地方債（当該非居住者又は外国法人が特定振替機関から振替記載等を受けるものに限る。）の利子につき第四項の規定により第一項の規定の適用を受ける場合における同項、第四項から第六項まで、第十項から第十二項まで、第十四項及び第十七項の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 、当該特定振替機関等 、特定受託者（第十九項に規定する信託の受託者をいう。以下この条において同じ。）
特定振替機関等の本店 特定受託者の本店
第四項 の特定振替機関等 の特定受託者
特定振替機関等の 特定受託者の
第五項 の特定振替機関等 の特定受託者
第六項 同条第一項に規定する特定振替機関等）」と、第三条の二 同条第十九項の規定により読み替えられた同条第一項に規定する特定受託者）」と、第三条の二
同条第一項に規定する特定振替機関等）」と、「当該 同条第十九項の規定により読み替えられた同条第一項に規定する特定受託者）」と、「当該
第十項及び第十一項 特定振替機関等 特定受託者
第十二項 提出した特定振替機関等 提出した特定受託者に係る特定振替機関（当該特定受託者が受託者である信託の信託財産に属する振替国債又は振替地方債の振替記載等に係る特定振替機関に限る。第十四項において同じ。）
特定振替機関等を 特定受託者を
第十四項 特定振替機関等及び 特定受託者及び
当該特定振替機関等 当該特定受託者に係る特定振替機関
第十七項 特定振替機関等に対し（ 特定受託者に対し（
を当該特定振替機関等 を当該特定受託者
art-5-2/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-19 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-19
With regard to the application of the provisions of paragraph (1), paragraphs (4) through (6), paragraphs (10) through (12), paragraph (14), and paragraph (17) in the case where a nonresident or foreign corporation is subject to the provisions of paragraph (1) pursuant to the provisions of paragraph (4) with regard to interest on book-entry government bonds or book-entry municipal bonds (limited to those for which the nonresident or foreign corporation makes entries or records under the book-entry transfer system through a specified book-entry transfer institution) belonging to the trust property of a trust (limited to a trust whose trustee is a specified account management institution), the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) , the relevant specified book-entry transfer institution, etc. , a specified trustee (meaning the trustee of a trust prescribed in paragraph (19); the same applies hereinafter in this Article)
head office or principal office of the specified book-entry transfer institution, etc. head office or principal office of the specified trustee
Paragraph (4) specified book-entry transfer institution, etc. referred to in that paragraph specified trustee referred to in that paragraph
head office or principal office of the specified book-entry transfer institution, etc. head office or principal office of the specified trustee
Paragraph (5) specified book-entry transfer institution, etc. referred to in that paragraph specified trustee referred to in that paragraph
Paragraph (6) specified book-entry transfer institution, etc. prescribed in paragraph (1) of that Article)', Article 3-2 specified trustee prescribed in paragraph (1) of that Article as the terms are deemed to be replaced pursuant to paragraph (19) of that Article)', Article 3-2
specified book-entry transfer institution, etc. prescribed in paragraph (1) of that Article)', and 'the relevant specified trustee prescribed in paragraph (1) of that Article as the terms are deemed to be replaced pursuant to paragraph (19) of that Article)', and 'the relevant
Paragraphs (10) and (11) specified book-entry transfer institution, etc. specified trustee
Paragraph (12) specified book-entry transfer institution, etc. to which it was submitted specified book-entry transfer institution relating to the specified trustee to which it was submitted (limited to the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds belonging to the trust property of the trust of which that specified trustee is the trustee; the same applies in paragraph (14))
via the specified book-entry transfer institution, etc. via the specified trustee
Paragraph (14) specified book-entry transfer institution, etc. and specified trustee and
the relevant specified book-entry transfer institution, etc. the specified book-entry transfer institution relating to the specified trustee
Paragraph (17) to the specified book-entry transfer institution, etc. ( to the specified trustee (
the relevant specified book-entry transfer institution, etc. the relevant specified trustee
machine translation, not official
**第二十項** 第十五項及び第十六項の通知に係る書面等の保存に関する事項その他第一項から第六項まで及び第八項から前項までの規定の適用に関し必要な事項は、政令で定める。
art-5-2/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-20 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-20
Matters concerning the preservation of documents, etc. pertaining to the notice set forth in paragraph (15) and paragraph (16) and other necessary matters concerning the application of the provisions of paragraphs (1) through (6) and paragraph (8) through the preceding paragraph are specified by Cabinet Order.
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### 第五条の三（振替社債等の利子の課税の特例） — Special Provisions on Taxation on Interest from Book-Entry Corporate Bonds, etc.
caption: machine translation, not official
art-5-3 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3 · https://japanlaw.org/l/332AC0000000026/art-5-3
**第一項** 非居住者又は外国法人が、特定振替機関、特定口座管理機関若しくは特定間接口座管理機関（以下この項及び第三項において「特定振替機関等」という。）又は適格外国仲介業者から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所又は当該適格外国仲介業者の特定国外営業所等を通じて振替記載等を受けている特定振替社債等につきその利子（第八条第一項又は第二項の規定の適用があるものを除く。）の支払を受ける場合において、特定振替社債等の利子につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所（前条第一項に規定する住所をいう。）その他の財務省令で定める事項を記載した書類（以下この条において「非課税適用申告書」という。）を、当該特定振替機関等（当該特定振替社債等が第三条第一項第一号に規定する特定公社債以外の公社債（第七項及び第八項において「一般社債等」という。）に該当するものである場合には、適格口座管理機関に該当するものに限る。以下この項において同じ。）を経由し、又は当該適格外国仲介業者及び当該適格外国仲介業者が当該特定振替社債等の振替記載等を受ける特定振替機関等（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替社債等の振替記載等に係る外国間接口座管理機関が当該特定振替社債等の振替記載等を受ける特定振替機関等）を経由して当該特定振替機関等の本店又は主たる事務所の所在地の所轄税務署長に提出しているときは、その支払を受ける利子については、所得税を課さない。
art-5-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-1
Where a nonresident or foreign corporation receives payment of interest (excluding interest subject to the provisions of Article 8, paragraph (1) or paragraph (2)) on specified book-entry corporate bonds, etc. for which the nonresident or foreign corporation has made entries or records under the book-entry transfer system in the account that they or it has established with a specified book-entry transfer institution, a specified account management institution, or a specified secondary account management institution (hereinafter referred to in this paragraph and paragraph (3) as a "specified book-entry transfer institution, etc.") or a qualified foreign intermediary, via a business office or any other office of the specified book-entry transfer institution, etc. located in Japan or the specified overseas business office, etc. of the qualified foreign intermediary, if, when seeking the application of the provisions of this paragraph for the first time with regard to interest on specified book-entry corporate bonds, etc., the nonresident or foreign corporation has submitted a document stating such intention, their or its name and address (meaning the address prescribed in paragraph (1) of the preceding Article), and any other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "written application for a tax exemption") to the district director with jurisdiction over the place where the head office or principal office of the specified book-entry transfer institution, etc. is located, via the specified book-entry transfer institution, etc. (where the specified book-entry corporate bonds, etc. fall under government or company bonds other than the specified government or company bonds prescribed in Article 3, paragraph (1), item (i) (referred to in paragraph (7) and paragraph (8) as "general bonds, etc."), limited to one that falls under the category of a qualified account management institution; hereinafter the same applies in this paragraph), or via the qualified foreign intermediary and the specified book-entry transfer institution, etc. through which the qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the specified book-entry corporate bonds, etc. (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, the specified book-entry transfer institution, etc. through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the specified book-entry corporate bonds, etc. makes entries or records under the book-entry transfer system regarding the specified book-entry corporate bonds, etc.), income tax is not imposed on the interest so received.
machine translation, not official
**第二項** 前項の規定は、特定振替社債等の発行をする者の特殊関係者（特定振替社債等の発行をする者との間に政令で定める特殊の関係のある者をいう。以下この条において同じ。）が支払を受ける当該特定振替社債等の利子（第九項において準用する前条第二項に規定する適格外国証券投資信託の受託者である非居住者若しくは外国法人が当該適格外国証券投資信託の信託財産につき支払を受けるもの又は第九項において準用する同条第三項の規定により同項に規定する外国年金信託の受託者が支払を受けるものとされるものを除く。）については、適用しない。
art-5-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-2
The provisions of the preceding paragraph do not apply to interest on specified book-entry corporate bonds, etc. received by a specially-related person of the issuer of the specified book-entry corporate bonds, etc. (meaning a person who has a special relationship specified by Cabinet Order with the issuer of the specified book-entry corporate bonds, etc.; the same applies hereinafter in this Article) (excluding interest received by a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust prescribed in paragraph (2) of the preceding Article as applied mutatis mutandis pursuant to paragraph (9), for the trust property of that qualified foreign securities investment trust, and interest that the trustee of a foreign pension trust prescribed in paragraph (3) of that Article is deemed to receive pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to paragraph (9)).
machine translation, not official
**第三項** 第一項の規定は、恒久的施設を有する非居住者が支払を受ける特定振替社債等の利子で、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当するものについては、適用しない。この場合において、当該非居住者（当該特定振替社債等の発行をする者の特殊関係者でないものに限る。以下この項において同じ。）が、非課税適用申告書を、第一項の規定に準じて同項の特定振替機関等を経由し、又は同項の適格外国仲介業者及び特定振替機関等を経由して同項に規定する税務署長に提出しているとき（当該非居住者が前条第四項の組合財産又は信託財産に属する特定振替社債等につき支払を受ける利子については、当該非居住者が、非課税適用申告書を、第一項の規定に準じて同項の特定振替機関等を経由し、又は同項の適格外国仲介業者及び特定振替機関等を経由して同項に規定する税務署長に提出しており、かつ、同条第四項に規定する業務執行者等が、第九項において準用する同条第四項に規定する組合等届出書及び組合契約書等の写しを、第一項の規定に準じて同項の特定振替機関等を経由し、又は同項の適格外国仲介業者及び特定振替機関等を経由して同項に規定する税務署長に提出しているとき）は、当該支払を受ける利子については、第九条の三の二及び同法第二百十二条の規定は、適用しない。
art-5-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-3
The provisions of paragraph (1) do not apply to interest on specified book-entry corporate bonds, etc. received by a nonresident who has a permanent establishment, which falls under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act. In this case, where the nonresident (limited to one that is not a specially-related person of the issuer of the specified book-entry corporate bonds, etc.; hereinafter the same applies in this paragraph) has submitted a written application for a tax exemption to the district director prescribed in paragraph (1), via the specified book-entry transfer institution, etc. referred to in that paragraph or via the qualified foreign intermediary and specified book-entry transfer institution, etc. referred to in that paragraph, in accordance with the provisions of paragraph (1) (with regard to interest the nonresident receives on specified book-entry corporate bonds, etc. belonging to the partnership property or trust property referred to in paragraph (4) of the preceding Article, where the nonresident has submitted a written application for a tax exemption to the district director prescribed in paragraph (1), via the specified book-entry transfer institution, etc. referred to in that paragraph or via the qualified foreign intermediary and specified book-entry transfer institution, etc. referred to in that paragraph, in accordance with the provisions of paragraph (1), and the business executor, etc. prescribed in paragraph (4) of that Article has submitted the written notification of a partnership, etc. and the copy of the partnership contract, etc. prescribed in paragraph (4) of that Article as applied mutatis mutandis pursuant to paragraph (9) to the district director prescribed in paragraph (1), via the specified book-entry transfer institution, etc. referred to in that paragraph or via the qualified foreign intermediary and specified book-entry transfer institution, etc. referred to in that paragraph, in accordance with the provisions of paragraph (1)), the provisions of Article 9-3-2 of this Act and Article 212 of the Income Tax Act do not apply to the interest so received.
machine translation, not official
**第四項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-5-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特定振替機関 社債、株式等の振替に関する法律第二条第二項に規定する振替機関のうち、同法第十三条の規定に基づき社債（これに類するものとして政令で定めるものを含む。以下この号において「社債等」という。）を取り扱うことについて当該社債等の同条第一項の発行者から同意を得た者をいう。
art-5-3/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-1
specified book-entry transfer institution: A book-entry transfer institution as prescribed in Article 2, paragraph (2) of the Act on Book-Entry Transfer of Corporate Bonds and Shares, which has obtained consent for handling corporate bonds (including those specified by Cabinet Order as being similar thereto; hereinafter referred to in this item as "bonds, etc.") from the issuer of the bonds, etc. referred to in paragraph (1) of Article 13 of that Act, pursuant to the provisions of that Article;
machine translation, not official
**二** 特定口座管理機関 前条第七項第二号に規定する特定口座管理機関をいう。
art-5-3/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-2
specified account management institution: A specified account management institution as prescribed in paragraph (7), item (ii) of the preceding Article;
machine translation, not official
**三** 特定間接口座管理機関 前条第七項第三号に規定する特定間接口座管理機関をいう。
art-5-3/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-3
specified secondary account management institution: A specified secondary account management institution as prescribed in paragraph (7), item (iii) of the preceding Article;
machine translation, not official
**四** 適格外国仲介業者 外国間接口座管理機関又は外国再間接口座管理機関のうち、所得税法第二条第一項第八号の四ただし書に規定する条約その他の我が国が締結した国際約束（租税の賦課及び徴収に関する情報を相互に提供することを定める規定を有するものに限る。）の我が国以外の締約国又は締約者その他外国の機関への租税に関する情報の提供に関する規定として政令で定める規定により外国の機関に対して当該情報の提供を行うことができることとされている場合における当該外国（次号において「条約相手国等」という。）に本店又は主たる事務所を有する者として政令で定めるところにより国税庁長官の承認を受けた者をいう。
art-5-3/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-4
qualified foreign intermediary: A secondary foreign account management institution or tertiary foreign account management institution that has obtained, pursuant to the provisions of Cabinet Order, the approval of the Commissioner of the National Tax Agency as an institution that has its head office or principal office in the foreign state (referred to in the following item as a "treaty partner state, etc.") in the case where the information may be provided to a foreign authority pursuant to provisions specified by Cabinet Order as provisions concerning the provision of information on taxes to a contracting state or contracting party other than Japan to a convention prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act or any other international agreement concluded by Japan (limited to one that has provisions for the mutual provision of information on the assessment and collection of taxes), or to any other foreign authority;
machine translation, not official
**五** 特定国外営業所等 適格外国仲介業者の営業所又は事務所のうち、条約相手国等に所在するものをいう。
art-5-3/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-5
specified overseas business office, etc.: A business office or any other office of a qualified foreign intermediary, which is located in a treaty partner state, etc.;
machine translation, not official
**六** 振替記載等 前条第七項第六号に規定する振替記載等をいう。
art-5-3/par-4/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-6
entries or records under the book-entry transfer system: Entries or records under the book-entry transfer system as prescribed in paragraph (7), item (vi) of the preceding Article;
machine translation, not official
**七** 特定振替社債等 社債、株式等の振替に関する法律第六十六条第二号に掲げる社債で同条に規定する振替社債に該当するもの（次に掲げるものを含む。以下この号において「振替社債等」という。）のうち、その利子の額が当該振替社債等の発行をする者又は当該発行をする者の特殊関係者に関する政令で定める指標を基礎として算定されるもの以外のものをいう。
art-5-3/par-4/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-7
specified book-entry corporate bonds, etc.: Of the corporate bonds listed in Article 66, item (ii) of the Act on Book-Entry Transfer of Corporate Bonds and Shares that fall under the category of book-entry corporate bonds prescribed in that Article (including the following; hereinafter referred to in this item as "book-entry corporate bonds, etc."), those other than bonds whose amount of interest is calculated on the basis of an indicator specified by Cabinet Order concerning the issuer of the book-entry corporate bonds, etc. or a specially-related person of that issuer:
machine translation, not official
**イ** 社債、株式等の振替に関する法律第百十五条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる同法第百十五条に規定する投資法人債
art-5-3/par-4/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-7/sub-1
investment corporation bonds prescribed in Article 115 of the Act on Book-Entry Transfer of Corporate Bonds and Shares which are subject to the provisions of that Act pursuant to the provisions of Article 66 of that Act as applied mutatis mutandis pursuant to Article 115 of that Act;
machine translation, not official
**ロ** 社債、株式等の振替に関する法律第百十七条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる同法第百十七条に規定する相互会社の社債
art-5-3/par-4/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-7/sub-2
corporate bonds of a mutual company prescribed in Article 117 of the Act on Book-Entry Transfer of Corporate Bonds and Shares which are subject to the provisions of that Act pursuant to the provisions of Article 66 of that Act as applied mutatis mutandis pursuant to Article 117 of that Act;
machine translation, not official
**ハ** 社債、株式等の振替に関する法律第百十八条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる同法第百十八条に規定する特定社債
art-5-3/par-4/item-7/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-7/sub-3 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-7/sub-3
specified corporate bonds prescribed in Article 118 of the Act on Book-Entry Transfer of Corporate Bonds and Shares which are subject to the provisions of that Act pursuant to the provisions of Article 66 of that Act as applied mutatis mutandis pursuant to Article 118 of that Act;
machine translation, not official
**ニ** 社債、株式等の振替に関する法律第百二十条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる同法第百二十条に規定する特別法人債
art-5-3/par-4/item-7/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-7/sub-4 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-7/sub-4
special corporation bonds prescribed in Article 120 of the Act on Book-Entry Transfer of Corporate Bonds and Shares which are subject to the provisions of that Act pursuant to the provisions of Article 66 of that Act as applied mutatis mutandis pursuant to Article 120 of that Act;
machine translation, not official
**ホ** 社債、株式等の振替に関する法律第百二十七条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる同法第百二十七条に規定する外債
art-5-3/par-4/item-7/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-7/sub-5 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-7/sub-5
foreign bonds prescribed in Article 127 of the Act on Book-Entry Transfer of Corporate Bonds and Shares which are subject to the provisions of that Act pursuant to the provisions of Article 66 of that Act as applied mutatis mutandis pursuant to Article 127 of that Act;
machine translation, not official
**ヘ** 社債、株式等の振替に関する法律第百九十二条第一項に規定する振替新株予約権付社債
art-5-3/par-4/item-7/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-7/sub-6 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-7/sub-6
book-entry bonds with share options prescribed in Article 192, paragraph (1) of the Act on Book-Entry Transfer of Corporate Bonds and Shares;
machine translation, not official
**ト** 社債、株式等の振替に関する法律第二百五十条に規定する振替転換特定社債
art-5-3/par-4/item-7/sub-7 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-7/sub-7 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-7/sub-7
book-entry convertible specified corporate bonds prescribed in Article 250 of the Act on Book-Entry Transfer of Corporate Bonds and Shares;
machine translation, not official
**チ** 社債、株式等の振替に関する法律第二百五十三条に規定する振替新優先出資引受権付特定社債
art-5-3/par-4/item-7/sub-8 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-7/sub-8 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-7/sub-8
book-entry specified corporate bonds with preemptive rights for new preferred equity investments prescribed in Article 253 of the Act on Book-Entry Transfer of Corporate Bonds and Shares.
machine translation, not official
**八** 適格口座管理機関 特定口座管理機関又は特定間接口座管理機関のうち、政令で定めるところにより国税庁長官の承認を受けたものをいう。
art-5-3/par-4/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-8 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-8
qualified account management institution: A specified account management institution or specified secondary account management institution that has obtained the approval of the Commissioner of the National Tax Agency pursuant to the provisions of Cabinet Order;
machine translation, not official
**九** 外国再間接口座管理機関 前条第七項第七号に規定する外国再間接口座管理機関をいう。
art-5-3/par-4/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-9 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-9
tertiary foreign account management institution: A tertiary foreign account management institution as prescribed in paragraph (7), item (vii) of the preceding Article.
machine translation, not official
**十** 外国間接口座管理機関 前条第七項第八号に規定する外国間接口座管理機関をいう。
art-5-3/par-4/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-10 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-10
secondary foreign account management institution: A secondary foreign account management institution as prescribed in paragraph (7), item (viii) of the preceding Article.
machine translation, not official
**第五項** 国税庁長官は、前項第八号の承認の申請があつた場合において、その申請を行つた者につき次のいずれかに該当する事実があるときは、その申請を却下することができる。
art-5-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-5
Where an application for approval set forth in item (viii) of the preceding paragraph has been filed, the Commissioner of the National Tax Agency may dismiss the application when they find a fact that falls under any of the following with regard to the applicant:
machine translation, not official
**一** その申請を行う場合に必要となる書類に不備又は不実の記載があると認められることその他当該申請が前項第八号に規定する政令で定めるところに従つて行われていないと認められること。
art-5-3/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-5/item-1
it is found that any document necessary for filing the application contains a defective or false entry, or it is otherwise found that the application has not been filed pursuant to the provisions of Cabinet Order prescribed in item (viii) of the preceding paragraph;
machine translation, not official
**二** その者が第八項に規定する通知を行うこと又は第九項において準用する前条第六項の規定により読み替えて適用される所得税法第二百二十五条第一項に規定する調書の提出を行うことが困難であると認められる相当の理由があること。
art-5-3/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-5/item-2
there are reasonable grounds for finding that it is difficult for the applicant to give notice pursuant to the provisions of paragraph (8) or to submit the record prescribed in Article 225, paragraph (1) of the Income Tax Act as applied with the terms and phrases replaced pursuant to the provisions of paragraph (6) of the preceding Article as applied mutatis mutandis pursuant to paragraph (9).
machine translation, not official
**第六項** 国税庁長官は、第四項第八号の承認を受けた者について前項各号のいずれかに該当する事実が生じたと認めるときは、政令で定めるところにより、その承認を取り消すことができる。
art-5-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-6
When the Commissioner of the National Tax Agency finds that a fact that falls under any one of the items of the preceding paragraph has occurred with regard to an institution that has obtained the approval set forth in paragraph (4), item (viii), they may rescind the approval pursuant to the provisions of Cabinet Order.
machine translation, not official
**第七項** 適格外国仲介業者は、非課税適用申告書を提出した者が当該適格外国仲介業者から振替記載等を受けている特定振替社債等（一般社債等に該当するものを除く。以下この項において同じ。）につきその利子の支払を受ける場合には、その利子の支払を受けるべき日の前日までに、当該特定振替社債等の銘柄、その銘柄ごとの償還金の額その他の財務省令で定める事項を、当該適格外国仲介業者が当該特定振替社債等の振替記載等を受けた特定口座管理機関又は特定間接口座管理機関（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替社債等の振替記載等に係る外国間接口座管理機関が当該特定振替社債等の振替記載等を受けた特定口座管理機関又は特定間接口座管理機関）に対し、書面による方法その他政令で定める方法により、通知しなければならない。
art-5-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-7
Where a person who has submitted a written application for a tax exemption receives payment of interest on specified book-entry corporate bonds, etc. (excluding those falling under general bonds, etc.; hereinafter the same applies in this paragraph) for which the person has made entries or records under the book-entry transfer system through a qualified foreign intermediary, the qualified foreign intermediary must, no later than the day preceding the day on which the person is to receive the payment of the interest, give notice of the brand of the specified book-entry corporate bonds, etc., the amount of redemption money for each brand, and any other matters specified by Order of the Ministry of Finance, to the specified account management institution or specified secondary account management institution through which the qualified foreign intermediary made entries or records under the book-entry transfer system regarding the specified book-entry corporate bonds, etc. (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, the specified account management institution or specified secondary account management institution through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the specified book-entry corporate bonds, etc. made entries or records under the book-entry transfer system regarding the specified book-entry corporate bonds, etc.), by way of a document or any other means specified by Cabinet Order.
machine translation, not official
**第八項** 適格口座管理機関又は適格外国仲介業者は、非課税適用申告書を提出した者が当該適格口座管理機関又は当該適格外国仲介業者から振替記載等を受けている特定振替社債等（一般社債等に該当するものに限る。以下この項において同じ。）につきその利子の支払を受ける場合には、その利子の支払を受けるべき日の前日までに、当該特定振替社債等の銘柄、その銘柄ごとの償還金の額その他の財務省令で定める事項を、特定振替機関を経由し、又は当該適格外国仲介業者が当該特定振替社債等の振替記載等を受けた適格口座管理機関（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替社債等の振替記載等に係る外国間接口座管理機関が当該特定振替社債等の振替記載等を受けた適格口座管理機関）及び特定振替機関を経由して当該利子の支払をする者に対し、書面による方法その他政令で定める方法により、通知しなければならない。
art-5-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-8
Where a person who has submitted a written application for a tax exemption receives payment of interest on specified book-entry corporate bonds, etc. (limited to those falling under general bonds, etc.; hereinafter the same applies in this paragraph) for which the person has made entries or records under the book-entry transfer system through a qualified account management institution or qualified foreign intermediary, the qualified account management institution or qualified foreign intermediary must, no later than the day preceding the day on which the person is to receive the payment of the interest, give notice of the brand of the specified book-entry corporate bonds, etc., the amount of redemption money for each brand, and any other matters specified by Order of the Ministry of Finance, to the person who pays the interest, via a specified book-entry transfer institution, or via the qualified account management institution through which the qualified foreign intermediary made entries or records under the book-entry transfer system regarding the specified book-entry corporate bonds, etc. (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, the qualified account management institution through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the specified book-entry corporate bonds, etc. made entries or records under the book-entry transfer system regarding the specified book-entry corporate bonds, etc.) and a specified book-entry transfer institution, by way of a document or any other means specified by Cabinet Order.
machine translation, not official
**第九項** 前条第二項から第四項まで、第六項、第八項から第十四項まで及び第十六項から第十九項までの規定は、特定振替社債等の利子について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
前条第二項 前項 次条第一項
前条第三項 第一項の 次条第一項の
同条第一項中 同法第十三条第一項中
第五条の二第三項 第五条の三第九項（振替社債等の利子の課税の特例）において準用する同法第五条の二第三項
同項に規定する振替国債又は振替地方債 同法第五条の三第一項に規定する特定振替社債等
前条第四項 第一項の 次条第一項の
前条第六項 第一項及び前項 次条第一項及び第三項
第五条の二第一項（振替国債等の利子の課税の特例） 第五条の三第一項（振替社債等の利子の課税の特例）
振替国債又は振替地方債 特定振替社債等
同条第五項後段 同条第三項後段
第五条の二第一項又は第五項後段 第五条の三第一項又は第三項後段
第五条の二第五項後段 第五条の三第三項後段
前条第八項 前項第四号 次条第四項第四号
第十五項 次条第七項若しくは第八項
前条第九項 第七項第四号 次条第四項第四号
前条第十項 第一項又は 次条第一項又は
第一項に 同条第一項に
前条第十二項 第一項 次条第一項
第五項後段 同条第三項後段
前条第十三項 第一項又は 次条第一項又は
第一項」とあるのは 同条第一項」とあるのは
第一項」と、 次条第一項」と、
前条第十七項 第一項の 次条第一項の
、第五項後段 、同条第三項後段
第一項若しくは第五項後段 同条第一項若しくは第三項後段
第五項後段の規定による組合等届出書 同条第三項後段の規定による組合等届出書
前条第十九項 第一項の 次条第一項の
同項、 同項、同条第三項及び第八項並びに
ついては ついては、同条第三項中「の特定振替機関等」とあるのは「の特定受託者」と、同条第八項中「適格口座管理機関又は適格外国仲介業者」とあるのは「第一項に規定する特定受託者又は適格外国仲介業者」と、「当該適格口座管理機関」とあるのは「特定振替機関」とするほか
前条第十九項の表第一項の項 第一項 次条第一項
当該特定振替機関等 当該特定振替機関等（
第十九項 前条第十九項
受託者をいう。以下この条において同じ。） 受託者をいい、
前条第十九項の表第四項の項 の特定受託者 の特定受託者（同項に規定する特定受託者をいう。以下この条において同じ。）
前条第十九項の表第六項の項 同条第十九項の規定により読み替えられた同条第一項に規定する特定受託者）」と、第三条の二 同条第九項において準用する同法第五条の二第十九項（振替国債等の利子の課税の特例）の規定により読み替えられた同法第五条の三第一項に規定する特定受託者）」と、第三条の二
同条第十九項の規定により読み替えられた同条第一項に規定する特定受託者）」と、「当該 同条第九項において準用する第五条の二第十九項の規定により読み替えられた第五条の三第一項に規定する特定受託者）」と、「当該
art-5-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-9
The provisions of paragraphs (2) through (4), paragraph (6), paragraphs (8) through (14), and paragraphs (16) through (19) of the preceding Article apply mutatis mutandis to interest on specified book-entry corporate bonds, etc. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (2) of the preceding Article the preceding paragraph paragraph (1) of the following Article
Paragraph (3) of the preceding Article paragraph (1) paragraph (1) of the following Article
in paragraph (1) of that Article in Article 13, paragraph (1) of that Act
Article 5-2, paragraph (3) Article 5-2, paragraph (3) of that Act as applied mutatis mutandis pursuant to Article 5-3, paragraph (9) (Special Provisions on Taxation on Interest from Book-Entry Corporate Bonds, etc.)
book-entry government bonds or book-entry municipal bonds prescribed in that paragraph specified book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (1) of that Act
Paragraph (4) of the preceding Article paragraph (1) paragraph (1) of the following Article
Paragraph (6) of the preceding Article paragraph (1) and the preceding paragraph paragraph (1) and paragraph (3) of the following Article
Article 5-2, paragraph (1) (Special Provisions on Taxation on Interest from Book-Entry Government Bonds) Article 5-3, paragraph (1) (Special Provisions on Taxation on Interest from Book-Entry Corporate Bonds, etc.)
book-entry government bonds or book-entry municipal bonds specified book-entry corporate bonds, etc.
the second sentence of paragraph (5) of that Article the second sentence of paragraph (3) of that Article
Article 5-2, paragraph (1) or the second sentence of paragraph (5) of that Article Article 5-3, paragraph (1) or the second sentence of paragraph (3) of that Article
the second sentence of Article 5-2, paragraph (5) the second sentence of Article 5-3, paragraph (3)
Paragraph (8) of the preceding Article item (iv) of the preceding paragraph paragraph (4), item (iv) of the following Article
paragraph (15) paragraph (7) or paragraph (8) of the following Article
Paragraph (9) of the preceding Article paragraph (7), item (iv) paragraph (4), item (iv) of the following Article
Paragraph (10) of the preceding Article paragraph (1) or paragraph (1) of the following Article or
prescribed in paragraph (1) prescribed in paragraph (1) of that Article
Paragraph (12) of the preceding Article paragraph (1) paragraph (1) of the following Article
the second sentence of paragraph (5) the second sentence of paragraph (3) of that Article
Paragraph (13) of the preceding Article paragraph (1) or paragraph (1) of the following Article or
paragraph (1)' is deemed to be replaced with paragraph (1) of that Article' is deemed to be replaced with
paragraph (1)', and paragraph (1) of the following Article', and
Paragraph (17) of the preceding Article paragraph (1) paragraph (1) of the following Article
, the second sentence of paragraph (5) , the second sentence of paragraph (3) of that Article
paragraph (1) or the second sentence of paragraph (5) paragraph (1) or the second sentence of paragraph (3) of that Article
written notification of a partnership, etc. under the second sentence of paragraph (5) written notification of a partnership, etc. under the second sentence of paragraph (3) of that Article
Paragraph (19) of the preceding Article paragraph (1) paragraph (1) of the following Article
that paragraph, that paragraph, paragraph (3) and paragraph (8) of that Article, and
with regard to with regard to, in addition to the phrase 'specified book-entry transfer institution, etc. referred to in that paragraph' in paragraph (3) of that Article being deemed to be replaced with 'specified trustee referred to in that paragraph', the phrase 'qualified account management institution or qualified foreign intermediary' in paragraph (8) of that Article being deemed to be replaced with 'specified trustee prescribed in paragraph (1) or qualified foreign intermediary', and the phrase 'the qualified account management institution' being deemed to be replaced with 'specified book-entry transfer institution'
The row for paragraph (1) in the table in paragraph (19) of the preceding Article Paragraph (1) Paragraph (1) of the following Article
the relevant specified book-entry transfer institution, etc. the relevant specified book-entry transfer institution, etc. (
paragraph (19) paragraph (19) of the preceding Article
trustee; the same applies hereinafter in this Article) trustee, and
The row for paragraph (4) in the table in paragraph (19) of the preceding Article specified trustee referred to in that paragraph specified trustee referred to in that paragraph (meaning the specified trustee prescribed in that paragraph; the same applies hereinafter in this Article)
The row for paragraph (6) in the table in paragraph (19) of the preceding Article specified trustee prescribed in paragraph (1) of that Article as the terms are deemed to be replaced pursuant to paragraph (19) of that Article)', Article 3-2 specified trustee prescribed in Article 5-3, paragraph (1) of that Act as the terms are deemed to be replaced pursuant to Article 5-2, paragraph (19) (Special Provisions on Taxation on Interest from Book-Entry Government Bonds) of that Act as applied mutatis mutandis pursuant to paragraph (9) of that Article)', Article 3-2
specified trustee prescribed in paragraph (1) of that Article as the terms are deemed to be replaced pursuant to paragraph (19) of that Article)', and 'the relevant specified trustee prescribed in Article 5-3, paragraph (1) as the terms are deemed to be replaced pursuant to Article 5-2, paragraph (19) as applied mutatis mutandis pursuant to paragraph (9) of that Article)', and 'the relevant
machine translation, not official
**第十項** 特定振替社債等の発行をした者は、第一項又は第三項後段の規定の適用があるものとして当該特定振替社債等の利子につき第九条の三の二第一項又は所得税法第二百十二条の規定による所得税の徴収がされなかつた場合には、政令で定めるところにより、当該発行をした者の特殊関係者である非居住者又は外国法人の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地その他の財務省令で定める事項を記載した書類を税務署長に提出しなければならない。
art-5-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-10
Where income tax has not been collected pursuant to the provisions of Article 9-3-2, paragraph (1) or Article 212 of the Income Tax Act with regard to interest on specified book-entry corporate bonds, etc. on the grounds that the provisions of paragraph (1) or the second sentence of paragraph (3) apply, the person who issued the specified book-entry corporate bonds, etc. must, pursuant to the provisions of Cabinet Order, submit to the district director a document stating the name or title of any nonresident or foreign corporation that is a specially-related person of the issuer, their or its domicile or residence or the location of its head office or principal office outside Japan, and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第十一項** 特定振替社債等の利子の支払を受ける者が特殊関係者であるかどうかの判定、第七項及び第八項の通知に係る書面等の保存に関する事項その他第一項から第三項まで及び第五項から前項までの規定の適用に関し必要な事項は、政令で定める。
art-5-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-11
The determination of whether a person receiving payment of interest on specified book-entry corporate bonds, etc. is a specially-related person, matters concerning the preservation of documents, etc. pertaining to the notice set forth in paragraph (7) and paragraph (8), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) and paragraph (5) through the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第六条（民間国外債等の利子の課税の特例） — (Special Provisions on Taxation on Interest from Foreign Private Bonds)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-6 · https://japanlaw.org/en/special-taxation-measures-act/art-6 · https://japanlaw.org/l/332AC0000000026/art-6
**第一項** 内国法人は、平成十年四月一日以後に発行された民間国外債（法人により国外において発行された債券（外国法人により発行された債券にあつては、当該外国法人の恒久的施設を通じて行う事業に係るものとして政令で定めるものに限る。）で、その利子の支払が国外において行われるものをいう。以下この条において同じ。）につき支払を受けるべき利子（第三条の三第二項若しくは第六項又は第四十一条の十二の二第一項の規定の適用があるものを除く。）について所得税を納める義務があるものとし、その支払を受けるべき金額（外国法人により発行された民間国外債の利子にあつては、当該外国法人の恒久的施設を通じて行う事業に係るものとして政令で定める金額）に対し百分の十五の税率を適用して所得税を課する。
art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-6/par-1
A domestic corporation is liable to pay income tax with respect to interest (excluding interest subject to the provisions of Article 3-3, paragraph (2) or paragraph (6) or Article 41-12-2, paragraph (1)) receivable on private foreign bonds (meaning bonds issued outside Japan by a corporation (for bonds issued by a foreign corporation, limited to bonds specified by Cabinet Order as those pertaining to the business conducted by the foreign corporation through its permanent establishment), interest on which is to be paid outside Japan; the same applies hereinafter in this Article) which have been issued on or after April 1, 1998, and income tax is imposed by applying a tax rate of 15 percent to the amount of interest receivable (for interest on private foreign bonds issued by a foreign corporation, to the amount specified by Cabinet Order as that pertaining to the business conducted by the foreign corporation through its permanent establishment).
machine translation, not official
**第二項** 平成十年四月一日以後に発行した民間国外債につき、居住者又は内国法人に対しその利子（第三条の三第三項若しくは第六項又は第四十一条の十二の二第四項の規定の適用があるものを除く。）の支払をする者は、その支払の際、その支払をする金額（外国法人が発行した民間国外債の利子にあつては、当該外国法人の恒久的施設を通じて行う事業に係るものとして政令で定める金額）に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月末日までに、これを国に納付しなければならない。
art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-6/par-2
A person who pays interest (excluding interest subject to the provisions of Article 3-3, paragraph (3) or paragraph (6) or Article 41-12-2, paragraph (4)) on private foreign bonds that the person has issued on or after April 1, 1998, to a resident or domestic corporation, upon payment, must collect income tax equivalent to the amount calculated by multiplying the amount of interest payable (for interest on private foreign bonds issued by a foreign corporation, the amount specified by Cabinet Order as that pertaining to the business conducted by the foreign corporation through its permanent establishment) by a tax rate of 15 percent, and pay it to the State no later than the last day of the month following the month that includes the date of collection.
machine translation, not official
**第三項** 前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。この場合において、第一項に規定する民間国外債につき支払を受けるべき利子の支払を受けるべき者が内国法人であるときは、当該内国法人に対する法人税法の規定の適用については、同法第六十八条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第六条第一項（民間国外債等の利子の課税の特例）に規定する民間国外債につき支払を受けるべき利子」と、「同法」とあるのは「所得税法又は租税特別措置法」とする。
art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-6/par-3
Income tax to be collected and paid pursuant to the provisions of the preceding paragraph is deemed to be withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of the Act, the Act on General Rules for National Taxes, and the National Tax Collection Act are applied thereto. In this case, where the person who is to receive interest receivable on private foreign bonds prescribed in paragraph (1) is a domestic corporation, with regard to the application of the provisions of the Corporation Tax Act to the domestic corporation, the phrase "or prize money" in Article 68, paragraph (1) of the Act is deemed to be replaced with "or prize money, or interest receivable on private foreign bonds prescribed in Article 6, paragraph (1) (Special Provisions on Taxation on Interest from Foreign Private Bonds) of the Act on Special Measures Concerning Taxation", and the phrase "the Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation".
machine translation, not official
**第四項** 非居住者又は外国法人が、平成十年四月一日以後に発行された民間国外債（その利子の額が当該民間国外債の発行をする者又は当該発行をする者の特殊関係者（民間国外債の発行をする者との間に政令で定める特殊の関係のある者をいう。以下この条において同じ。）に関する政令で定める指標を基礎として算定されるものを除く。次項、第六項、第十二項及び第十四項において同じ。）の利子の支払を受ける場合において、その支払を受けるべき利子につきこの項の規定の適用を受けようとする旨、その者の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地その他財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、その支払を受ける際、その利子の支払をする者（当該利子の支払が支払の取扱者で政令で定めるもの（以下この項、第八項及び第十項において「支払の取扱者」という。）を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者）を経由してその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、その支払を受ける利子については、所得税を課さない。
art-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4
Where a nonresident or foreign corporation receives a payment of interest on private foreign bonds (excluding those whose amount of interest is calculated on the basis of an indicator specified by Cabinet Order concerning the person who issues the private foreign bonds or a specially-related person of the issuer (meaning a person who has a special relationship specified by Cabinet Order with the person who issues the private foreign bonds; the same applies hereinafter in this Article); the same applies in the following paragraph, paragraph (6), paragraph (12), and paragraph (14)) issued on or after April 1, 1998, and the nonresident or foreign corporation has submitted, upon receiving payment of interest, a written application stating that that person or it seeks the application of the provisions of this paragraph with respect to the interest receivable, as well as their or its name and their domicile or residence or the location of its head office or principal office, each of which is located outside Japan, and any other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "written application for a tax exemption"), via the person who pays the interest (in the case where the interest is paid via a person in charge of handling payment specified by Cabinet Order (hereinafter referred to in this paragraph, paragraph (8), and paragraph (10) as a "person in charge of handling payment"), submission is made via the person in charge of handling payment and the person who pays the interest), to the competent district director with jurisdiction over the place for tax payment pursuant to the provisions of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the interest (in the case where another place has been designated pursuant to the provisions of Article 18, paragraph (2) of the Act: the designated place for tax payment), income tax is not imposed on the interest to be received.
machine translation, not official
**第五項** 前項の規定は、民間国外債の発行をする者の特殊関係者が支払を受ける当該民間国外債の利子については、適用しない。
art-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-6/par-5
The provisions of the preceding paragraph do not apply to interest on private foreign bonds received by a specially-related person of the person who issues the private foreign bonds.
machine translation, not official
**第六項** 第四項の規定は、恒久的施設を有する非居住者が支払を受ける民間国外債の利子で、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当するものについては、適用しない。この場合において、当該非居住者が、第四項の規定による非課税適用申告書を提出しており、かつ、当該民間国外債の発行をする者の特殊関係者でないときは、当該支払を受ける利子については、同法第二百十二条の規定は適用せず、第八条の五第一項中「次に掲げるもの」とあるのは、「次に掲げるもの（第六条第六項後段の規定により同法第二百十二条の規定による所得税の徴収がされなかつたものを除く。）」として、同項の規定を適用する。
art-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-6/par-6
The provisions of paragraph (4) do not apply to interest on private foreign bonds received by a nonresident who has a permanent establishment, which falls under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act. In this case, where the nonresident has submitted a written application for a tax exemption under paragraph (4) and is not a specially-related person of the person who issues the private foreign bonds, the provisions of Article 212 of that Act do not apply to the interest so received, and the provisions of Article 8-5, paragraph (1) apply by deeming the phrase "the following" in that paragraph to be replaced with "the following (excluding those for which income tax has not been collected under the provisions of Article 212 of that Act pursuant to the second sentence of Article 6, paragraph (6))".
machine translation, not official
**第七項** 第四項の場合において、非課税適用申告書が同項に規定する税務署長に提出されたときは、同項に規定する利子の支払をする者においてその受理がされた時にその提出があつたものとみなす。
art-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-6/par-7
In the case referred to in paragraph (4), where a written application for a tax exemption has been submitted to the district director of the tax office prescribed in the paragraph, it is deemed that the submission to the district director of the tax office has been made when the written application has been received by the person who pays the interest prescribed in the paragraph.
Ministry of Justice translation — Japanese Law Translation Database System
**第八項** 第四項の非居住者若しくは外国法人又は第六項後段の非居住者（以下この項において「非居住者等」という。）は、第四項の規定による非課税適用申告書の提出に代えて、同項の利子の支払をする者に対し（当該利子の支払が支払の取扱者を通じて行われる場合には、当該支払の取扱者を経由して当該利子の支払をする者に対し）、当該非課税適用申告書に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。）により提供することができる。この場合において、当該非居住者等は、当該非課税適用申告書を当該利子の支払をする者に提出したものとみなす。
art-6/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-6/par-8
A nonresident or foreign corporation referred to in paragraph (4) or a nonresident referred to in the second sentence of paragraph (6) (hereinafter referred to in this paragraph as a "nonresident, etc.") may, in lieu of submitting a written application for a tax exemption under paragraph (4), provide the person who pays the interest referred to in that paragraph (in the case where the interest is paid via a person in charge of handling payment, the person who pays the interest, via the person in charge of handling payment) with the matters to be stated in the written application for a tax exemption by electronic or magnetic means (meaning a means using an electronic data processing system or any other means using information and communications technology, which is specified by Order of the Ministry of Finance). In this case, the nonresident, etc. is deemed to have submitted the written application for a tax exemption to the person who pays the interest.
machine translation, not official
**第九項** 前項の規定の適用がある場合における第七項の規定の適用については、同項中「非課税適用申告書」とあるのは「非課税適用申告書に記載すべき事項」と、「受理がされた時」とあるのは「提供を受けた時」とする。
art-6/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-6/par-9
With regard to the application of the provisions of paragraph (7) in the case where the provisions of the preceding paragraph apply, in that paragraph, the phrase "a written application for a tax exemption" is deemed to be replaced with "the matters to be stated in a written application for a tax exemption", and the phrase "when the written application has been received by" is deemed to be replaced with "when the matters have been provided to".
machine translation, not official
**第十項** 非居住者又は外国法人が、平成十年四月一日以後に発行された特定民間国外債であつて支払の取扱者に政令で定めるところにより保管の委託をしているものにつきその利子の支払を受ける場合（当該特定民間国外債の発行をする者の特殊関係者が支払を受ける場合を除く。）において、当該保管の委託を受けている支払の取扱者（以下この項において「保管支払取扱者」という。）で当該特定民間国外債の利子の受領の媒介、取次ぎ又は代理（以下この項において「媒介等」という。）をするものが、その媒介等に基づきその利子の交付を受けるときまでに、その利子（第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者につき次の各号に掲げる場合の区分に応じ当該各号に定める事項その他財務省令で定める事項（以下この項及び第十五項において「利子受領者情報」という。）をその利子の支払をする者に対し（その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）通知をし、かつ、その利子の支払をする者が、その利子の支払を行う際その利子の支払を受けるべき者に関する事項その他の財務省令で定める事項を記載した書類（当該保管支払取扱者から通知をされた利子受領者情報に基づき記載されたものに限る。同項において「利子受領者確認書」という。）を作成し、これをその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、当該非居住者又は外国法人は、その支払を受けるべき利子につき第四項の規定による非課税適用申告書の提出をしたものとみなす。
art-6/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-6/par-10
Where a nonresident or foreign corporation receives payment of interest on specified private foreign bonds issued on or after April 1, 1998, for which the nonresident or foreign corporation has, pursuant to the provisions of Cabinet Order, entrusted custody with a person in charge of handling payment (excluding the case where a specially-related person of the person who issues the specified private foreign bonds receives the payment), if [1] the person in charge of handling payment thus entrusted with custody (hereinafter referred to in this paragraph as the "person in charge of handling custody and payment") who provides intermediary, brokerage or agent services (hereinafter referred to in this paragraph as the "intermediary services, etc.") for the receipt of interest on the specified private foreign bonds has, before receiving the delivery of such interest in the course of the intermediary services, etc., given notice of the matters specified in each of the following items for the category listed in the relevant item and any other matters specified by Order of the Ministry of Finance with respect to the person who is to receive the interest (excluding interest subject to the provisions of Article 3-3, paragraph (3) or paragraph (6); hereinafter the same applies in this paragraph) (these matters hereinafter referred to in this paragraph and paragraph (15) as "interest recipient information"), to the person who pays the interest (in the case where the interest is delivered via another person in charge of handling payment with whom the person in charge of handling custody and payment has further entrusted custody, notice is given to the person who pays the interest via such other person in charge of handling payment), and [2] the person who pays the interest has, upon payment of the interest, prepared a document stating the matters concerning the person who is to receive the interest and any other matters specified by Order of the Ministry of Finance (limited to a document prepared based on the interest recipient information provided by the person in charge of handling custody and payment; referred to in that paragraph as the "document identifying the interest recipient"), and submitted it to the competent district director with jurisdiction over the place for tax payment prescribed in Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the interest (in the case where another place has been designated pursuant to the provisions of Article 18, paragraph (2) of the Act: the designated place for tax payment), the nonresident or foreign corporation is deemed to have submitted a written application for a tax exemption pursuant to the provisions of paragraph (4) with respect to the interest receivable thereby:
machine translation, not official
**一** 当該利子の支払を受けるべき者が全て当該特定民間国外債の発行をする者の特殊関係者でない非居住者又は外国法人である場合 その旨
art-6/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-6/par-10/item-1
where all persons who are to receive payment of the interest are nonresidents or foreign corporations that are not specially-related persons of the person who issues the specified private foreign bonds: This fact; or
machine translation, not official
**二** 当該利子の支払を受けるべき者に居住者、内国法人又は当該特定民間国外債の発行をする者の特殊関係者である非居住者若しくは外国法人が含まれている場合 当該利子の支払を受けるべき者のうち当該特定民間国外債の発行をする者の特殊関係者でない非居住者及び外国法人がその支払を受けるべき金額の合計額
art-6/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-6/par-10/item-2
where there is a resident(s), domestic corporation(s), or nonresident(s) or foreign corporation(s) that are specially-related persons of the person who issues the specified private foreign bonds among the persons who are to receive payment of the interest: The total amount receivable by the nonresidents and foreign corporations that are not specially-related persons of the person who issues the specified private foreign bonds, among the persons who are to receive the interest.
machine translation, not official
**第十一項** 第四項及び第七項から前項までの規定は、金融機関又は金融商品取引業者で政令で定めるもの（内国法人に限る。次項において「国内金融機関等」という。）が平成十年四月一日以後に発行された民間国外債の利子（第三条の三第二項又は第六項の規定の適用があるものを除く。）の支払を受ける場合について準用する。この場合において、第四項中「民間国外債（その利子の額が当該民間国外債の発行をする者又は当該発行をする者の特殊関係者（民間国外債の発行をする者との間に政令で定める特殊の関係のある者をいう。以下この条において同じ。）に関する政令で定める指標を基礎として算定されるものを除く。次項、第六項、第十二項及び第十四項において同じ。）」とあるのは「民間国外債」と、「氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地」とあるのは「名称、本店又は主たる事務所の所在地及び行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項に規定する法人番号」と、前項中「場合（当該特定民間国外債の発行をする者の特殊関係者が支払を受ける場合を除く。）」とあるのは「場合」と、同項第一号中「非居住者又は外国法人」とあるのは「非居住者若しくは外国法人又は次項に規定する国内金融機関等」と、同項第二号中「内国法人」とあるのは「内国法人（次項に規定する国内金融機関等を除く。）」と、「及び外国法人」とあるのは「及び外国法人並びに同項に規定する国内金融機関等」と読み替えるものとする。
art-6/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-6/par-11
The provisions of paragraph (4) and paragraph (7) through the preceding paragraph apply mutatis mutandis where a financial institution or financial instruments business operator specified by Cabinet Order (limited to a domestic corporation; referred to in the following paragraph as a "domestic financial institution, etc.") receives payment of interest (excluding interest subject to Article 3-3, paragraph (2) or paragraph (6)) on private foreign bonds issued on or after April 1, 1998. In this case: in paragraph (4), the phrase "private foreign bonds (excluding those whose amount of interest is calculated on the basis of an indicator specified by Cabinet Order concerning the person who issues the private foreign bonds or a specially-related person of the issuer (meaning a person who has a special relationship specified by Cabinet Order with the person who issues the private foreign bonds; the same applies hereinafter in this Article); the same applies in the following paragraph, paragraph (6), paragraph (12), and paragraph (14))" is deemed to be replaced with "private foreign bonds", and the phrase "their or its name and their domicile or residence or the location of its head office or principal office, each of which is located outside Japan" is deemed to be replaced with "its name, the location of its head office or principal office, and its corporate number prescribed in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures"; in the preceding paragraph, the phrase "custody with a person in charge of handling payment (excluding the case where a specially-related person of the person who issues the specified private foreign bonds receives the payment)" is deemed to be replaced with "custody with a person in charge of handling payment"; in item (i) of that paragraph, the phrase "nonresidents or foreign corporations" is deemed to be replaced with "nonresidents or foreign corporations or domestic financial institutions, etc. prescribed in the following paragraph"; and in item (ii) of that paragraph, the phrase "domestic corporation(s)" is deemed to be replaced with "domestic corporation(s) (excluding domestic financial institution(s), etc. prescribed in the following paragraph)", and the phrase "and foreign corporations" is deemed to be replaced with "and foreign corporations and domestic financial institutions, etc. prescribed in that paragraph".
machine translation, not official
**第十二項** 第十項に規定する特定民間国外債とは、次に掲げる要件を満たしている民間国外債をいう。
art-6/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-6/par-12
Specified private foreign bonds prescribed in paragraph (10) mean private foreign bonds that satisfy the following requirements:
machine translation, not official
**一** 当該民間国外債の発行をする者が締結する引受契約等（債券の発行に係る引受け、募集又は売出しの取扱いその他これらに準ずるもの（以下この号において「引受け等」という。）に関する契約をいう。以下この号において同じ。）に、当該民間国外債の引受け等を行う者は、当該民間国外債を居住者、内国法人（国内金融機関等を除く。）並びに当該民間国外債の発行をする者の特殊関係者である非居住者及び外国法人（当該民間国外債の発行をする者の特殊関係者である非居住者又は外国法人であつて当該引受契約等を締結する者が、当該引受契約等を締結する他の者が当該引受契約等に基づく募集又は売出しその他これらに準ずるものに際して当該引受契約等に係る当該民間国外債の全部を取得させ、又は売り付けることができなかつた場合におけるその残部を、当該引受契約等を締結する他の者から取得し、又は買い付ける場合における当該引受契約等を締結する者を除く。）に対して当該引受契約等に基づく募集又は売出し、募集又は売出しの取扱いその他これらに準ずるものにより取得させ、又は売り付けてはならない旨の定めがあること。
art-6/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-6/par-12/item-1
in the underwriting contract, etc. (meaning a contract for underwriting, dealings in a public offering or secondary distribution, or any other operations equivalent thereto pertaining to the issue of bonds (hereinafter referred to in this item as "underwriting, etc."); the same applies hereinafter in this item) concluded by the person who issues the private foreign bonds, it is provided that the person who performs the underwriting, etc. of the private foreign bonds must not pressure any resident, domestic corporation (excluding a domestic financial institution, etc.), or nonresident or foreign corporation that is a specially-related person of the person who issues the private foreign bonds (excluding a person concluding the underwriting contract, etc. that is a nonresident or foreign corporation that is a specially-related person of the person who issues the private foreign bonds, in the case where it acquires or buys, from another person concluding the underwriting contract, etc., the remainder of the private foreign bonds pertaining to the underwriting contract, etc. that the other person was unable to have acquired or to sell in full in a public offering or secondary distribution or any other operations equivalent thereto under the underwriting contract, etc.) into acquiring or buying the private foreign bonds by way of public offering or secondary distribution, dealings in a public offering or secondary distribution, or any other operations equivalent thereto under the underwriting contract, etc.; and
machine translation, not official
**二** 当該民間国外債の券面及びその発行に係る目論見書（当該民間国外債の券面が発行されていない場合には、当該民間国外債の発行に係る目論見書）に、居住者、内国法人又は当該民間国外債の発行をする者の特殊関係者である非居住者若しくは外国法人が当該民間国外債の利子の支払を受ける場合（国内金融機関等が前項において準用する第四項及び第七項の規定により非課税適用申告書を提出している場合（前項において準用する第十項の規定により非課税適用申告書を提出したものとみなされる場合を含む。）及び第三条の三第六項に規定する内国法人又は金融機関若しくは金融商品取引業者等（以下この号において「公共法人等」という。）が国内における同条第一項に規定する支払の取扱者を通じて支払を受ける場合（当該公共法人等による同条第六項に規定する申告書の提出がある場合に限る。）を除く。）には、当該民間国外債の利子について所得税が課される旨の記載があること。
art-6/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-6/par-12/item-2
it is stated on the certificates of the private foreign bonds and in the prospectus pertaining to their issue (where no certificates of the private foreign bonds have been issued, in the prospectus pertaining to the issue of the private foreign bonds) that income tax is imposed on interest on the private foreign bonds where a resident, domestic corporation, or nonresident or foreign corporation that is a specially-related person of the person who issues the private foreign bonds receives payment of interest on the private foreign bonds (excluding the case where a domestic financial institution, etc. has submitted a written application for a tax exemption pursuant to the provisions of paragraph (4) and paragraph (7) as applied mutatis mutandis pursuant to the preceding paragraph (including the case where it is deemed to have submitted a written application for a tax exemption pursuant to the provisions of paragraph (10) as applied mutatis mutandis pursuant to the preceding paragraph), and the case where a domestic corporation, financial institution, or financial instruments business operator, etc. prescribed in Article 3-3, paragraph (6) (hereinafter referred to in this item as a "public corporation, etc.") receives the payment through a person in charge of handling payment in Japan prescribed in paragraph (1) of that Article (limited to the case where the public corporation, etc. has submitted the return prescribed in paragraph (6) of that Article)).
machine translation, not official
**第十三項** 前各項の規定は、平成十年四月一日以後に発行された外貨債（外貨公債の発行に関する法律（昭和三十八年法律第六十三号）第二条第一項及び第四条に規定する外貨債のうち、国外において発行されたものでその利子の支払が国外において行われるものに限る。）の利子について準用する。この場合において、第三項中「第六条第一項（民間国外債等の利子の課税の特例）」とあるのは「第六条第十三項（民間国外債等の利子の課税の特例）において準用する同条第一項」と、第六項中「第六条第六項後段」とあるのは「第六条第十三項において準用する同条第六項後段」と読み替えるものとする。
art-6/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-6/par-13
The provisions of the preceding paragraphs apply mutatis mutandis to interest on foreign-denominated bonds (limited to foreign-denominated bonds as prescribed in Article 2, paragraph (1) and Article 4 of the Act on Issue of Government Bonds in Foreign Currency (Act No. 63 of 1963), which are issued outside Japan and interest on which is paid outside Japan) issued on or after April 1, 1998. In this case, the phrase "Article 6, paragraph (1) (Special Provisions on Taxation on Interest from Foreign Private Bonds)" in paragraph (3) is deemed to be replaced with "Article 6, paragraph (1) as applied mutatis mutandis pursuant to Article 6, paragraph (13) (Special Provisions on Taxation on Interest from Foreign Private Bonds)", and the phrase "the second sentence of Article 6, paragraph (6)" in paragraph (6) is deemed to be replaced with "the second sentence of Article 6, paragraph (6) as applied mutatis mutandis pursuant to Article 6, paragraph (13)".
machine translation, not official
**第十四項** 民間国外債の発行をした者で第四項又は第六項後段の規定の適用があるものとして当該民間国外債の利子につき所得税法第二百十二条の規定による所得税の徴収をしなかつたものは、政令で定めるところにより、当該発行をした者の特殊関係者である非居住者又は外国法人の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地その他の財務省令で定める事項を記載した書類を税務署長に提出しなければならない。
art-6/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-6/par-14
A person who has issued private foreign bonds and has not collected income tax pursuant to the provisions of Article 212 of the Income Tax Act with regard to interest on the private foreign bonds on the grounds that the provisions of paragraph (4) or the second sentence of paragraph (6) apply must, pursuant to the provisions of Cabinet Order, submit to the district director a document stating the name or title of any nonresident or foreign corporation that is a specially-related person of the issuer, their or its domicile or residence or the location of its head office or principal office outside Japan, and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第十五項** 第三項に定めるもののほか、非課税適用申告書に記載された事項の確認のための手続その他の非課税適用申告書の提出に関する事項、利子受領者情報の通知並びにその通知に係る情報の保存及び管理に関する事項、利子受領者情報の通知があつた場合において当該利子受領者情報に変更がないときにおけるその通知の省略の特例、利子受領者確認書の提出に関する事項、民間国外債の利子につき第二項の規定により所得税を徴収された者が確定申告書の提出をする場合に添付すべき書類に関する事項その他第一項、第二項及び第四項から前項までの規定の適用に関し必要な事項は、政令で定める。
art-6/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-6/par-15 · https://japanlaw.org/l/332AC0000000026/art-6/par-15
Beyond what is specified in paragraph (3), the procedure for confirmation of the matters stated in a written application for a tax exemption and any other matters concerning the submission of a written application for a tax exemption, matters concerning a notice of the interest recipient information as well as preservation and management of such information provided in the notice, special provisions for omitting a notice in the case where there is no change in the interest recipient information provided in the previous notice, matters concerning the submission of a document identifying the interest recipient, matters concerning documents to be attached to a final return which is filed by a person who has been subject to the collection of income tax pursuant to the provisions of paragraph (2) with respect to interest on private foreign bonds, and other necessary matters concerning the application of the provisions of paragraph (1), paragraph (2), and paragraph (4) to the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第七条（特別国際金融取引勘定において経理された預金等の利子の非課税） — (Tax Exemption on Interest on Deposits Managed in a Special International Financial Transactions Account)
caption: Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "(Tax Exemption on Interest on Deposits. Managed in a Special International Financial Transactions Account)" — https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb
art-7 · https://japanlaw.org/en/special-taxation-measures-act/art-7 · https://japanlaw.org/l/332AC0000000026/art-7
**第一項** 外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第二十一条第三項に規定する金融機関が、平成十年四月一日以後に、外国法人で同項に規定する非居住者であることにつき財務省令で定めるところにより証明がされたものから預入を受け、又は借り入れる預金又は借入金で同項に規定する特別国際金融取引勘定（以下この条において「特別国際金融取引勘定」という。）において経理したものにつき、当該外国法人に対して支払う利子（債券の買戻又は売戻条件付売買取引として政令で定めるものから生ずる差益として政令で定めるものを含む。）については、所得税を課さない。ただし、同法第二十一条第四項の規定に基づき定められた政令の規定のうち特別国際金融取引勘定の経理に関する事項に係るものに違反する事実が生じた場合の当該利子で当該事実が生じた日の属する計算期間に係るものについては、この限りでない。
art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-7/par-1
Where a financial institution prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) has received deposits or borrowings on or after April 1, 1998, from a foreign corporation that has been certified, pursuant to the provisions of Order of the Ministry of Finance, as falling under the category of nonresident prescribed in the paragraph, and has managed such deposits or borrowings in a Special International Financial Transactions Account prescribed in the paragraph (hereinafter referred to in this Article as a "Special International Financial Transactions Account"), income tax is not imposed with respect to any interest on the deposits or borrowings paid to the foreign corporation (including gains specified by Cabinet Order as arising from transactions specified by Cabinet Order as sales and purchases of bonds with repurchase or resale agreements); provided, however, that where any event has occurred that is in violation of the provisions of Cabinet Order established pursuant to the provisions of Article 21, paragraph (4) of the Act, which pertains to the matters concerning the settlement of a Special International Financial Transactions Account, the provisions of the main clause of this Article do not apply to such interest pertaining to the accounting period that includes the day on which such event has occurred.
machine translation, not official
### 第八条（金融機関等の受ける利子所得等に対する源泉徴収の不適用） — Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions
caption: machine translation, not official
art-8 · https://japanlaw.org/en/special-taxation-measures-act/art-8 · https://japanlaw.org/l/332AC0000000026/art-8
**第一項** 国内に営業所を有する銀行その他の政令で定める金融機関（以下この条において「金融機関」という。）が支払を受ける公社債若しくは預貯金の利子、合同運用信託若しくは公募公社債等運用投資信託（投資信託及び投資法人に関する法律第二条第二項に規定する委託者非指図型投資信託に限る。第四号において「特定公募公社債等運用投資信託」という。）の収益の分配又は社債的受益権（資産の流動化に関する法律（平成十年法律第百五号）第二百三十条第一項第二号に規定する社債的受益権をいう。以下この章において同じ。）の剰余金の配当で次に掲げるものについては、所得税法第百七十四条、第百七十五条、第百七十八条、第百七十九条及び第二百十二条第一項から第三項までの規定は、適用しない。
art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1
The provisions of Article 174, Article 175, Article 178, Article 179, and Article 212, paragraphs (1) through (3) of the Income Tax Act do not apply to the following interest on public and corporate bonds or deposits and savings, distributions of proceeds from a jointly managed trust or bond-based investment trust under public offering (limited to an investment trust operated without instruction from the settlor as prescribed in Article 2, paragraph (2) of the Act on Investment Trusts and Investment Corporations; referred to in item (iv) as a "specific form of bond-based investment trust under public offering"), or dividends of surplus on bond-type beneficial interests (meaning bond-type beneficial interests as prescribed in Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets (Act No. 105 of 1998); the same applies hereinafter in this Chapter), which are received by a bank with business offices in Japan and any other financial institution specified by Cabinet Order (hereinafter referred to in this Article as a "financial institution"):
machine translation, not official
**一** 社債、株式等の振替に関する法律に規定する振替口座簿（第四号及び第五号において「振替口座簿」という。）に記載又は記録がされた公社債の利子（金融機関の信託業務の兼営等に関する法律により同法第一条第一項に規定する信託業務を営む金融機関の当該記載又は記録がされた公社債の利子で政令で定めるものを除く。）
art-8/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-1
interest on public and corporate bonds which is entered or recorded in a transfer account book as prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares (referred to in item (iv) and item (v) as a "transfer account book") (such interest excludes the interest on entered or recorded public and corporate bonds of a financial institution that is engaged in a trust business as prescribed in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions under that Act and which is specified by Cabinet Order);
machine translation, not official
**二** 特定管理方法（社債（所得税法第二条第一項第九号に規定する社債であつて、金融商品取引法第二十九条の二第一項第八号に規定する権利に該当するものをいう。以下この号、次項第二号及び第三項第二号において同じ。）の譲渡についての制限を付すことその他の政令で定める要件を満たす方法をいう。以下この号、次項第二号及び第三項第二号において同じ。）により金融機関の固有財産として保管され、又は同法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。次項第二号及び第三項第二号において「金融商品取引業者」という。）若しくは同法第二条第十一項に規定する登録金融機関（次項第二号及び第三項第二号において「登録金融機関」という。）に特定管理方法による保管の委託がされた社債の利子（前号に規定する金融機関の当該保管の委託がされた社債の利子で政令で定めるものを除く。）
art-8/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-2
interest on corporate bonds (meaning corporate bonds as prescribed in Article 2, paragraph (1), item (ix) of the Income Tax Act which fall under the rights prescribed in Article 29-2, paragraph (1), item (viii) of the Financial Instruments and Exchange Act; hereinafter the same applies in this item, item (ii) of the following paragraph, and paragraph (3), item (ii)) which are held as proprietary property of a financial institution by a specified management method (meaning a method that satisfies the requirements specified by Cabinet Order, such as imposing restrictions on the transfer of corporate bonds; hereinafter the same applies in this item, item (ii) of the following paragraph, and paragraph (3), item (ii)), or which have been placed in custody by a specified management method with a financial instruments business operator as prescribed in Article 2, paragraph (9) of that Act (limited to a person engaged in type I financial instruments business as prescribed in Article 28, paragraph (1) of that Act; referred to in item (ii) of the following paragraph and paragraph (3), item (ii) as a "financial instruments business operator") or with a registered financial institution as prescribed in Article 2, paragraph (11) of that Act (referred to in item (ii) of the following paragraph and paragraph (3), item (ii) as a "registered financial institution") (excluding the interest on corporate bonds so placed in custody of a financial institution prescribed in the preceding item which is specified by Cabinet Order);
machine translation, not official
**三** 金融機関に対する預貯金の利子（政令で定めるものを除く。）
art-8/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-8/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-3
interest on deposits or savings at a financial institution (excluding the interest specified by Cabinet Order); and
Ministry of Justice translation — Japanese Law Translation Database System
**四** 金融機関を委託者とし、かつ、当該金融機関を受益者とする合同運用信託又は特定公募公社債等運用投資信託の収益の分配でその委託した期間（貸付信託の収益の分配については、その受益証券（当該受益証券に表示されるべき権利を含む。）が引き続き記名式であつた、又は振替口座簿に記載若しくは記録がされていた期間）内に生じたもの
art-8/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-8/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-4
distribution of proceeds from a jointly managed trust or specific form of bond-based investment trust under public offering, with a financial institution as both a settlor and a beneficiary, which accrued within the period of the entrustment (for distribution of proceeds from a loan trust, within the period during which its beneficiary certificate (including rights to be indicated thereon) continued to be registered or was entered or recorded in a transfer account book);
machine translation, not official
**五** 振替口座簿に記載又は記録がされた社債的受益権の剰余金の配当（第一号に規定する金融機関の当該記載又は記録がされた社債的受益権の剰余金の配当で政令で定めるものを除く。）
art-8/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-8/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-5
dividends of surplus on bond-type beneficial interests which are entered or recorded in a transfer account book (excluding the dividends of surplus on entered or recorded bond-type beneficial interests of a financial institution prescribed in item (i) which are specified by Cabinet Order).
machine translation, not official
**第二項** 金融商品取引業者、金融商品取引清算機関又は証券金融会社で政令で定めるもの（第二号及び次項において「金融商品取引業者等」という。）が支払を受ける公社債の利子又は社債的受益権の剰余金の配当で次に掲げるものについては、所得税法第百七十四条、第百七十五条、第百七十八条、第百七十九条及び第二百十二条第一項から第三項までの規定は、適用しない。
art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-2
The provisions of Article 174, Article 175, Article 178, Article 179, and Article 212, paragraphs (1) through (3) of the Income Tax Act do not apply to the following interest on public and corporate bonds or dividends of surplus on bond-type beneficial interests which are received by a financial instruments business operator, a financial instruments clearing organization, or a securities finance company specified by Cabinet Order (referred to in item (ii) and the following paragraph as a "financial instruments business operator, etc."):
machine translation, not official
**一** 前項第一号又は第五号に掲げる公社債の利子又は社債的受益権の剰余金の配当
art-8/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-2/item-1
interest on public and corporate bonds or dividends of surplus on bond-type beneficial interests listed in item (i) or item (v) of the preceding paragraph;
machine translation, not official
**二** 特定管理方法により金融商品取引業者等の固有財産として保管され、又は他の金融商品取引業者若しくは登録金融機関に特定管理方法による保管の委託がされた社債の利子
art-8/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-2/item-2
interest on corporate bonds which are held as proprietary property of a financial instruments business operator, etc. by a specified management method, or which have been placed in custody by a specified management method with another financial instruments business operator or with a registered financial institution.
machine translation, not official
**第三項** 内国法人（金融機関、金融商品取引業者等その他政令で定める法人を除くものとし、公社債及び社債的受益権の主たる取引者として政令で定めるものに限る。）が支払を受ける公社債の利子又は社債的受益権の剰余金の配当で次に掲げるもののうち政令で定めるものについては、所得税法第百七十四条、第百七十五条及び第二百十二条第三項の規定は、適用しない。
art-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-8/par-3
The provisions of Article 174, Article 175, and Article 212, paragraph (3) of the Income Tax Act do not apply to interest on public and corporate bonds or dividends of surplus on bond-type beneficial interests which are received by a domestic corporation (excluding a financial institution, financial instruments business operator, etc., and any other corporation specified by Cabinet Order and limited to a domestic corporation which is specified by Cabinet Order as a principal trader of public and corporate bonds and bond-type beneficial interests) and which are listed in the following items and specified by Cabinet Order:
machine translation, not official
**一** 第一項第一号又は第五号に掲げる公社債の利子又は社債的受益権の剰余金の配当
art-8/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-8/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-3/item-1
interest on public and corporate bonds or dividends of surplus on bond-type beneficial interests listed in paragraph (1), item (i) or item (v);
machine translation, not official
**二** 金融商品取引業者又は登録金融機関に特定管理方法による保管の委託がされた社債の利子
art-8/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-8/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-3/item-2
interest on corporate bonds which have been placed in custody by a specified management method with a financial instruments business operator or with a registered financial institution.
machine translation, not official
**第四項** 金融機関は、第一項第四号に規定する収益の分配につき支払を受ける際、財務省令で定めるところにより、その収益の分配のうち同項の規定の適用を受ける部分とその他の部分とを区分した明細書を、その支払の取扱者を経由して、その収益の分配に係る所得税の所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出しなければならない。
art-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-8/par-4
Where a financial institution receives payment of distribution of proceeds prescribed in paragraph (1), item (iv), it must submit a detailed statement that separates the portion of the distribution of proceeds which is subject to the provisions of the paragraph and the other portion, to the competent district director with jurisdiction over the place for tax payment under the provisions of Article 17 of the Income Tax Act for the income tax on the distribution of proceeds (or, where a designation has been made under the provisions of Article 18, paragraph (2) of that Act, the place for tax payment so designated), via the person in charge of handling payment, as specified by Order of the Ministry of Finance.
machine translation, not official
**第五項** 前項の金融機関は、同項の規定による明細書の提出に代えて、同項の支払の取扱者に対し、当該明細書に記載すべき事項を第三条の三第八項に規定する電磁的方法により提供することができる。この場合において、当該金融機関は、当該明細書を当該支払の取扱者に提出したものとみなす。
art-8/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-8/par-5
A financial institution referred to in the preceding paragraph may, in lieu of submitting the written statement pursuant to the provisions of that paragraph, provide the person in charge of handling payment referred to in that paragraph with the matters to be stated in the written statement by electronic or magnetic means prescribed in Article 3-3, paragraph (8). In this case, the financial institution is deemed to have submitted the written statement to the person in charge of handling payment.
machine translation, not official
**第六項** 第一項第四号に規定する委託した期間又は記名式であつた期間若しくは記載若しくは記録がされていた期間及びこれらの期間内に生じた部分の金額の計算に関し必要な事項は、財務省令で定める。
art-8/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-8/par-6
Necessary matters concerning the period of the entrustment, the period of registration, or the period during which the relevant information was entered or recorded, as prescribed in paragraph (1), item (iv), and the calculation of the amount of the portion that has accrued within these periods are specified by Order of the Ministry of Finance.
machine translation, not official
### 第八条の二（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等） — Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Privately Placed Bond-Based Investment Trusts, etc.
caption: machine translation, not official
art-8-2 · https://japanlaw.org/en/special-taxation-measures-act/art-8-2 · https://japanlaw.org/l/332AC0000000026/art-8-2
**第一項** 居住者又は恒久的施設を有する非居住者が平成二十八年一月一日以後に国内において支払を受けるべき剰余金の配当で次に掲げる受益権の収益の分配に係るもの（以下この条において「私募公社債等運用投資信託等の収益の分配に係る配当等」という。）については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その支払を受けるべき金額に対し百分の十五の税率を適用して所得税を課する。
art-8-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-1
With regard to dividends of surplus which a resident or a nonresident who has a permanent establishment is to receive in Japan on or after January 1, 2016, and which pertain to distributions of proceeds from the following beneficial rights (hereinafter referred to in this Article as "dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc."), notwithstanding the provisions of Article 22, Article 89, and Article 165 of the Income Tax Act, income tax is imposed by applying a tax rate of 15 percent to the amount to be received, separately from other income:
machine translation, not official
**一** 公社債等運用投資信託（その設定に係る受益権の募集が公募（金融商品取引法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたものを除く。）の受益権（第三十七条の十一第二項第一号に掲げる株式等に該当するものを除く。）
art-8-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-8-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-1/item-1
beneficial rights in a bond-based investment trust (excluding one for which the public offering of beneficial rights at its establishment was conducted through a public offering (meaning a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph)) (excluding those falling under the shares, etc. listed in Article 37-11, paragraph (2), item (i));
machine translation, not official
**二** 特定目的信託（その信託契約の締結時において資産の流動化に関する法律第二百二十四条に規定する原委託者（第八条の四第一項第五号、第八条の五第一項第六号、第九条の三第五号、第九条の三の二第一項第五号及び第三十七条の十一第二項第四号において「原委託者」という。）が有する社債的受益権の募集が公募（金融商品取引法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたものを除く。）の社債的受益権（第三十七条の十一第二項第一号に掲げる株式等に該当するものを除く。）
art-8-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-8-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-1/item-2
bond-type beneficial interests in a special purpose trust (excluding one for which the public offering of bond-type beneficial interests held at the time of conclusion of its trust contract by the original entrustor prescribed in Article 224 of the Act on the Securitization of Assets (referred to in Article 8-4, paragraph (1), item (v), Article 8-5, paragraph (1), item (vi), Article 9-3, item (v), Article 9-3-2, paragraph (1), item (v), and Article 37-11, paragraph (2), item (iv) as the "original entrustor") was conducted through a public offering (meaning a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph)) (excluding those falling under the shares, etc. listed in Article 37-11, paragraph (2), item (i)).
machine translation, not official
**第二項** 前項の規定は、恒久的施設を有する非居住者が支払を受ける私募公社債等運用投資信託等の収益の分配に係る配当等で、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当しないものについては、適用しない。
art-8-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-8-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-2
The provisions of the preceding paragraph do not apply to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. which are received by a nonresident who has a permanent establishment and which do not fall under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act.
machine translation, not official
**第三項** 非居住者、内国法人又は外国法人が平成二十八年一月一日以後に支払を受けるべき私募公社債等運用投資信託等の収益の分配に係る配当等（恒久的施設を有する非居住者が支払を受けるべきものにあつては、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当しないものに限る。）に対する同法第百七十条、第百七十五条又は第百七十九条の規定の適用については、これらの規定に規定する百分の二十の税率は、百分の十五の税率とする。
art-8-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-8-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-3
With regard to the application of the provisions of Article 170, Article 175, or Article 179 of the Income Tax Act to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. which a nonresident, a domestic corporation, or a foreign corporation is to receive on or after January 1, 2016 (for those to be received by a nonresident who has a permanent establishment, limited to those that do not fall under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act), the tax rate of 20 percent prescribed in those provisions is to be a tax rate of 15 percent.
machine translation, not official
**第四項** 平成二十八年一月一日以後に支払を受けるべき私募公社債等運用投資信託等の収益の分配に係る配当等に対する所得税法第百八十二条又は第二百十三条の規定の適用については、これらの規定に規定する百分の二十の税率は、百分の十五の税率とする。
art-8-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-8-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-4
With regard to the application of the provisions of Article 182 or Article 213 of the Income Tax Act to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. to be received on or after January 1, 2016, the tax rate of 20 percent prescribed in those provisions is to be a tax rate of 15 percent.
machine translation, not official
**第五項** 私募公社債等運用投資信託等の収益の分配に係る配当等の支払を受ける居住者又は恒久的施設を有する非居住者に対する第九条の六の三及び第九条の六の四の規定の適用については、第九条の六の三第三項及び第九条の六の四第三項中「剰余金の配当の」とあるのは、「剰余金の配当（第八条の二第一項の規定の適用を受けた同項に規定する私募公社債等運用投資信託等の収益の分配に係る配当等を除く。以下この項において同じ。）の」とする。
art-8-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-8-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-5
With regard to the application of the provisions of Article 9-6-3 and Article 9-6-4 to a resident or a nonresident who has a permanent establishment who receives payment of dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc., the phrase "of a dividend of surplus" in Article 9-6-3, paragraph (3) and Article 9-6-4, paragraph (3) is deemed to be replaced with "of a dividend of surplus (excluding dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. prescribed in Article 8-2, paragraph (1) to which the provisions of that paragraph have been applied; the same applies hereinafter in this paragraph)".
machine translation, not official
**第六項** 平成二十八年一月一日以後に支払を受けるべき私募公社債等運用投資信託等の収益の分配に係る配当等の支払を受ける居住者又は非居住者及びその支払をする者並びに業務に関連して他人のために名義人として私募公社債等運用投資信託等の収益の分配に係る配当等の支払を受ける者から当該私募公社債等運用投資信託等の収益の分配に係る配当等の支払を受ける居住者又は非居住者及び当該名義人として当該私募公社債等運用投資信託等の収益の分配に係る配当等の支払を受ける者については、所得税法第二百二十四条、第二百二十五条第一項及び第二百二十八条第一項のうち当該私募公社債等運用投資信託等の収益の分配に係る配当等に係る部分の規定は、適用しない。
art-8-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-8-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-6
The provisions of Article 224, Article 225, paragraph (1), and Article 228, paragraph (1) of the Income Tax Act, insofar as they pertain to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc., do not apply to a resident or a nonresident who receives payment of dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. to be received on or after January 1, 2016 and the person who makes that payment, or to a resident or a nonresident who receives payment of dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. from a person who receives payment of dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. as a nominee for another person in connection with the person's business, and the person who receives payment of the dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. as the nominee.
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### 第八条の三（国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等） — Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan
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art-8-3 · https://japanlaw.org/en/special-taxation-measures-act/art-8-3 · https://japanlaw.org/l/332AC0000000026/art-8-3
**第一項** 居住者が、平成二十八年一月一日以後に支払を受けるべき国外において発行された前条第一項各号に掲げる受益権の収益の分配に係る剰余金の配当（国外において支払われるものに限る。以下この条において「国外私募公社債等運用投資信託等の配当等」という。）につき、国内における支払の取扱者で政令で定めるもの（以下この条において「支払の取扱者」という。）を通じてその交付を受ける場合には、その支払を受けるべき国外私募公社債等運用投資信託等の配当等については、所得税法第二十二条及び第八十九条の規定にかかわらず、他の所得と区分し、その支払を受けるべき金額に対し百分の十五の税率を適用して所得税を課する。
art-8-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-1
Where a resident receives delivery of dividends of surplus pertaining to distributions of proceeds from the beneficial rights listed in the items of paragraph (1) of the preceding Article issued outside Japan which the resident is to receive on or after January 1, 2016 (limited to those paid outside Japan; hereinafter referred to in this Article as "dividends and similar income on foreign privately placed bond-based investment trusts, etc.") through a person in charge of handling payment in Japan that is specified by Cabinet Order (hereinafter referred to in this Article as the "person in charge of handling payment"), notwithstanding the provisions of Article 22 and Article 89 of the Income Tax Act, income tax is imposed on the dividends and similar income on foreign privately placed bond-based investment trusts, etc. to be received by applying a tax rate of 15 percent to the amount to be received, separately from other income.
machine translation, not official
**第二項** 内国法人（所得税法別表第一に掲げる内国法人を除く。以下この条において同じ。）は、平成二十八年一月一日以後に支払を受けるべき国外において発行された投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）若しくは特定受益証券発行信託の受益権又は社債的受益権の収益の分配又は剰余金の配当に係る同法第二十四条第一項に規定する配当等（国外において支払われるものに限る。以下この条において「国外投資信託等の配当等」という。）につき、国内における支払の取扱者を通じてその交付を受ける場合には、その支払を受けるべき国外投資信託等の配当等について所得税を納める義務があるものとし、その支払を受けるべき金額について次の各号に掲げる国外投資信託等の配当等の区分に応じ当該各号に定める税率を適用して所得税を課する。
art-8-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-2
Where a domestic corporation (excluding a domestic corporation listed in Appended Table 1 of the Income Tax Act; hereinafter the same applies in this Article) receives delivery, through a person in charge of handling payment in Japan, of dividends and similar income prescribed in Article 24, paragraph (1) of that Act pertaining to distributions of proceeds from, or dividends of surplus on, beneficial interests in an investment trust (excluding a bond investment trust and a bond-based investment trust under public offering) or a specified trust that issues beneficiary certificates, or bond-type beneficial interests, issued outside Japan which it is to receive on or after January 1, 2016 (limited to those paid outside Japan; hereinafter referred to in this Article as "dividends and similar income on foreign investment trusts, etc."), the domestic corporation is to be liable to pay income tax on the dividends and similar income on foreign investment trusts, etc. to be received, and income tax is imposed on the amount to be received by applying the tax rate specified in each of the following items according to the category of dividends and similar income on foreign investment trusts, etc. listed in those items:
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**一** 国外私募公社債等運用投資信託等の配当等 百分の十五
art-8-3/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-2/item-1
dividends and similar income on foreign privately placed bond-based investment trusts, etc.: 15 percent;
machine translation, not official
**二** 国外私募公社債等運用投資信託等の配当等以外の国外投資信託等の配当等 百分の二十
art-8-3/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-2/item-2
dividends and similar income on foreign investment trusts, etc. other than dividends and similar income on foreign privately placed bond-based investment trusts, etc.: 20 percent.
machine translation, not official
**第三項** 平成二十八年一月一日以後に居住者又は内国法人に対して支払われる国外投資信託等の配当等の国内における支払の取扱者は、当該居住者又は内国法人に当該国外投資信託等の配当等の交付をする際、その交付をする金額（当該国外投資信託等の配当等が国外私募公社債等運用投資信託等の配当等である場合において、次項に規定する外国所得税の額があるときは、その額を加算した金額）に前項各号に掲げる国外投資信託等の配当等の区分に応じ当該各号に定める税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
art-8-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-3
A person in charge of handling payment in Japan of dividends and similar income on foreign investment trusts, etc. to be paid to a resident or a domestic corporation on or after January 1, 2016 must, when delivering the dividends and similar income on foreign investment trusts, etc. to the resident or domestic corporation, collect income tax in the amount calculated by multiplying the amount to be delivered (where the dividends and similar income on foreign investment trusts, etc. are dividends and similar income on foreign privately placed bond-based investment trusts, etc. and there is an amount of foreign income tax prescribed in the following paragraph, the amount obtained by adding that amount) by the tax rate specified in each item of the preceding paragraph according to the category of dividends and similar income on foreign investment trusts, etc. listed in those items, and pay it to the State by the 10th day of the month following the month that includes the day of collection.
machine translation, not official
**第四項** 前二項の場合において、居住者又は内国法人が支払を受けるべき国外投資信託等の配当等につきその支払の際に課される所得税法第九十五条第一項に規定する外国所得税（政令で定めるものを含む。）の額があるときは、次に定めるところによる。
art-8-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-4
In the cases referred to in the preceding two paragraphs, where there is an amount of foreign income tax prescribed in Article 95, paragraph (1) of the Income Tax Act (including the tax specified by Cabinet Order) imposed at the time of payment on dividends and similar income on foreign investment trusts, etc. which a resident or a domestic corporation is to receive, the following provisions apply:
machine translation, not official
**一** 当該国外投資信託等の配当等が国外私募公社債等運用投資信託等の配当等である場合には、当該外国所得税の額は、前項の規定により徴収して納付すべき当該国外私募公社債等運用投資信託等の配当等に係る所得税の額を限度として当該所得税の額から控除するものとし、当該居住者に対する所得税法第九十五条の規定の適用については、ないものとする。
art-8-3/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-4/item-1
where the dividends and similar income on foreign investment trusts, etc. are dividends and similar income on foreign privately placed bond-based investment trusts, etc., the amount of the foreign income tax is to be deducted from the amount of income tax to be collected and paid pursuant to the provisions of the preceding paragraph with respect to the dividends and similar income on foreign privately placed bond-based investment trusts, etc., up to the amount of that income tax, and is deemed not to exist with regard to the application of the provisions of Article 95 of the Income Tax Act to the resident;
machine translation, not official
**二** 当該国外投資信託等の配当等が第二項第二号に掲げる国外投資信託等の配当等である場合には、同項に規定する支払を受けるべき金額は、当該国外投資信託等の配当等の額から当該外国所得税の額に相当する金額を控除した後の金額とする。
art-8-3/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-4/item-2
where the dividends and similar income on foreign investment trusts, etc. are the dividends and similar income on foreign investment trusts, etc. listed in paragraph (2), item (ii), the amount to be received prescribed in that paragraph is to be the amount remaining after deducting an amount equivalent to the amount of the foreign income tax from the amount of the dividends and similar income on foreign investment trusts, etc..
machine translation, not official
**第五項** 第三項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。この場合において、国外投資信託等の配当等の支払を受けるべき者が内国法人であるときは、当該内国法人に対する法人税法の規定の適用については、同法第六十八条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第八条の三第二項（国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等）に規定する国外投資信託等の配当等」と、「同法」とあるのは「所得税法又は租税特別措置法」とする。
art-8-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-5
Income tax to be collected and paid pursuant to the provisions of paragraph (3) is deemed to be income tax pertaining to withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of that Act, the Act on General Rules for National Taxes, and the National Tax Collection Act apply thereto. In this case, where the person who is to receive the dividends and similar income on foreign investment trusts, etc. is a domestic corporation, with regard to the application of the provisions of the Corporation Tax Act to the domestic corporation, the phrase "or prize money" in Article 68, paragraph (1) of that Act is deemed to be replaced with "or prize money, or dividends and similar income on foreign investment trusts, etc. prescribed in Article 8-3, paragraph (2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan)", and the phrase "that Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation".
machine translation, not official
**第六項** 第二項第二号に掲げる国外投資信託等の配当等につき第三項の規定により所得税が徴収されるべき場合には、当該国外投資信託等の配当等を有する居住者については、当該国外投資信託等の配当等が内国法人から支払を受けるものであるときは第一号に定めるところにより、当該国外投資信託等の配当等が内国法人以外の者から支払を受けるものであるときは同号及び第二号に定めるところにより、第八条の五の規定を適用する。
art-8-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-6
Where income tax is to be collected pursuant to the provisions of paragraph (3) on the dividends and similar income on foreign investment trusts, etc. listed in paragraph (2), item (ii), the provisions of Article 8-5 apply to a resident who has the dividends and similar income on foreign investment trusts, etc., as provided in item (i) where the dividends and similar income on foreign investment trusts, etc. are received from a domestic corporation, and as provided in that item and item (ii) where the dividends and similar income on foreign investment trusts, etc. are received from a person other than a domestic corporation:
machine translation, not official
**一** 当該国外投資信託等の配当等の国内における支払の取扱者から交付を受けるべき金額については、当該金額を第八条の五第一項第一号に規定する支払を受けるべき金額又は同条第四項に規定する支払を受けるべき配当等の額とみなす。
art-8-3/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-6/item-1
the amount to be delivered by the person in charge of handling payment in Japan of the dividends and similar income on foreign investment trusts, etc. is deemed to be the amount to be received prescribed in Article 8-5, paragraph (1), item (i) or the amount of dividends and similar income to be received prescribed in paragraph (4) of that Article;
machine translation, not official
**二** 当該国外投資信託等の配当等については、これを内国法人から支払を受けるものとみなす。
art-8-3/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-6/item-2
the dividends and similar income on foreign investment trusts, etc. are deemed to be received from a domestic corporation.
machine translation, not official
**第七項** 前二項に定めるもののほか、国外投資信託等の配当等に係る所得税法第二百二十四条及び第二百二十五条の規定の特例その他第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。
art-8-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-7
Beyond what is provided for in the preceding two paragraphs, special provisions of Article 224 and Article 225 of the Income Tax Act pertaining to dividends and similar income on foreign investment trusts, etc. and other necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.
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### 第八条の四（上場株式等に係る配当所得等の課税の特例） — Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.
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art-8-4 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4 · https://japanlaw.org/l/332AC0000000026/art-8-4
**第一項** 居住者又は恒久的施設を有する非居住者が、平成二十八年一月一日以後に支払を受けるべき所得税法第二十三条第一項に規定する利子等（第三条第一項に規定する一般利子等、第三条の三第一項に規定する国外一般公社債等の利子等その他政令で定めるものを除く。以下この項及び第五項において「利子等」という。）又は同法第二十四条第一項に規定する配当等（第八条の二第一項に規定する私募公社債等運用投資信託等の収益の分配に係る配当等、前条第一項に規定する国外私募公社債等運用投資信託等の配当等その他政令で定めるものを除く。以下この項、第四項及び第五項において「配当等」という。）で次に掲げるもの（以下この項、次項及び第四項において「上場株式等の配当等」という。）を有する場合には、当該上場株式等の配当等に係る利子所得及び配当所得については、同法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該上場株式等の配当等に係る利子所得の金額及び配当所得の金額として政令で定めるところにより計算した金額（以下この項において「上場株式等に係る配当所得等の金額」という。）に対し、上場株式等に係る課税配当所得等の金額（上場株式等に係る配当所得等の金額（第三項第三号の規定により読み替えられた同法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額）をいう。）の百分の十五に相当する金額に相当する所得税を課する。この場合において、当該上場株式等の配当等に係る配当所得については、同法第九十二条第一項の規定は、適用しない。
art-8-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1
Where a resident or a nonresident who has a permanent establishment has interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act (excluding general interest and similar income prescribed in Article 3, paragraph (1), interest and similar income on foreign general public and corporate bonds, etc. prescribed in Article 3-3, paragraph (1), and others specified by Cabinet Order; hereinafter referred to in this paragraph and paragraph (5) as "interest and similar income") or dividends and similar income prescribed in Article 24, paragraph (1) of that Act (excluding dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. prescribed in Article 8-2, paragraph (1), dividends and similar income on foreign privately placed bond-based investment trusts, etc. prescribed in paragraph (1) of the preceding Article, and others specified by Cabinet Order; hereinafter referred to in this paragraph, paragraph (4), and paragraph (5) as "dividends and similar income") which the person is to receive on or after January 1, 2016 and which are listed in the following items (hereinafter referred to in this paragraph, the following paragraph, and paragraph (4) as "dividends and similar income on listed shares, etc."), notwithstanding the provisions of Article 22, Article 89, and Article 165 of that Act, income tax is imposed on the interest income and dividend income pertaining to the dividends and similar income on listed shares, etc., separately from other income, on the amount calculated, as specified by Cabinet Order, as the amount of interest income and the amount of dividend income pertaining to the dividends and similar income on listed shares, etc. for that year (hereinafter referred to in this paragraph as the "amount of dividend income, etc. on listed shares, etc."), in an amount equivalent to 15 percent of the taxable amount of dividend income, etc. on listed shares, etc. (meaning the amount of dividend income, etc. on listed shares, etc. (where the provisions of Articles 72 through 87 of that Act as replaced pursuant to the provisions of paragraph (3), item (iii) apply, the amount after that application)). In this case, the provisions of Article 92, paragraph (1) of that Act do not apply to the dividend income pertaining to the dividends and similar income on listed shares, etc..
machine translation, not official
**一** 第三十七条の十一第二項第一号に掲げる株式等の利子等又は配当等で、内国法人から支払がされる当該配当等の支払に係る基準日（当該配当等が所得税法第二十五条第一項の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされるものに係る配当等である場合には、政令で定める日。以下この号及び第九項において同じ。）においてその内国法人の発行済株式（投資法人（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人をいう。第三号、第九条の三第三号及び第九条の三の二第三項第三号において同じ。）にあつては、発行済みの投資口（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口をいう。以下この項、次条第一項第四号、第九条の三第三号並びに第九条の三の二第一項第三号及び第三項第三号において同じ。）。以下この号及び第九項並びに第九条の三第一号において同じ。）又は出資の総数又は総額の百分の三以上に相当する数又は金額の株式（投資口を含む。以下この章において同じ。）又は出資を有する者（当該配当等の支払を受ける者で当該配当等の支払に係る基準日においてその者を判定の基礎となる株主として選定した場合に法人税法第二条第十号に規定する同族会社に該当することとなる法人と合算して当該内国法人の発行済株式又は出資の総数又は総額の百分の三以上に相当する数又は金額の株式又は出資を有することとなるものを含む。）が当該内国法人から支払を受ける配当等以外のもの
art-8-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-1
interest and similar income or dividends and similar income on shares, etc. listed in Article 37-11, paragraph (2), item (i), other than dividends and similar income received from a domestic corporation by a person who holds, as of the record date for the payment of the dividends and similar income paid by the domestic corporation (where the dividends and similar income pertain to those deemed to be a dividend of surplus, a dividend of profits, a distribution of surplus, or a distribution of monies pursuant to the provisions of Article 25, paragraph (1) of the Income Tax Act, the date specified by Cabinet Order; hereinafter the same applies in this item and paragraph (9)), shares (including investment units; hereinafter the same applies in this Chapter) or capital contributions that account for 3 percent or more of the total number or the total amount of the issued shares (for an investment corporation (meaning an investment corporation as prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations; the same applies in item (iii), Article 9-3, item (iii), and Article 9-3-2, paragraph (3), item (iii)), the issued investment units (meaning investment units as prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this paragraph, paragraph (1), item (iv) of the following Article, Article 9-3, item (iii), and Article 9-3-2, paragraph (1), item (iii) and paragraph (3), item (iii)); hereinafter the same applies in this item, paragraph (9), and Article 9-3, item (i)) of or capital contributions to the domestic corporation (including a person who receives the dividends and similar income and who, together with a corporation that would fall under a family company as prescribed in Article 2, item (x) of the Corporation Tax Act if that person were selected as a shareholder serving as the basis for the determination as of the record date for the payment of the dividends and similar income, holds shares or capital contributions that account for 3 percent or more of the total number or the total amount of issued shares of or capital contributions to the domestic corporation);
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**二** 投資信託でその設定に係る受益権の募集が公募（金融商品取引法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたもの（特定株式投資信託を除く。）の収益の分配
art-8-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-2
distributions of proceeds from an investment trust for which the public offering of beneficial rights at its establishment was conducted through a public offering (meaning a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph) (excluding a specified stock investment trust);
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**三** 特定投資法人（その規約に投資信託及び投資法人に関する法律第二条第十六項に規定する投資主の請求により投資口の払戻しをする旨が定められており、かつ、その設立の際の投資口の金融商品取引法第二条第三項に規定する有価証券の募集が同項に規定する取得勧誘であつて同項第一号に掲げる場合に該当するものとして政令で定めるものにより行われた投資法人をいう。）の投資口の配当等
art-8-4/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-3
dividends and similar income on investment units of a specified investment corporation (meaning an investment corporation whose articles of incorporation provide that it will refund investment units at the request of its unitholders as prescribed in Article 2, paragraph (16) of the Act on Investment Trusts and Investment Corporations, and for which the public offering of securities as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act with respect to its investment units at its incorporation was conducted through a solicitation of offers to acquire as prescribed in that paragraph which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph);
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**四** 特定受益証券発行信託（その信託法（平成十八年法律第百八号）第三条第一号に規定する信託契約（次条第一項第五号、第九条の三第四号、第九条の三の二第一項第四号及び第三十七条の十一第二項第三号の二において「信託契約」という。）の締結時において委託者が取得する受益権の募集が公募（金融商品取引法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたものに限る。）の収益の分配
art-8-4/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-4
distributions of proceeds from a specified trust that issues beneficiary certificates (limited to one for which the public offering of beneficial rights acquired by the settlor at the time of conclusion of its trust contract as prescribed in Article 3, item (i) of the Trust Act (Act No. 108 of 2006) (referred to in paragraph (1), item (v) of the following Article, Article 9-3, item (iv), Article 9-3-2, paragraph (1), item (iv), and Article 37-11, paragraph (2), item (iii)-2 as a "trust contract") was conducted through a public offering (meaning a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph));
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**五** 特定目的信託（その信託契約の締結時において原委託者が有する社債的受益権の募集が第八条の二第一項第二号に規定する公募により行われたものに限る。）の社債的受益権の剰余金の配当
art-8-4/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-5
dividends of surplus on bond-type beneficial interests in a special purpose trust (limited to one for which the public offering of bond-type beneficial interests held by the original entrustor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in Article 8-2, paragraph (1), item (ii));
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**六** 第三条第一項第一号に規定する特定公社債の利子
art-8-4/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-6
interest on specified public and corporate bonds prescribed in Article 3, paragraph (1), item (i).
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**第二項** 前項の規定のうち、上場株式等の配当等で同項第一号から第三号までに掲げるもの（同項第二号に掲げる収益の分配にあつては、公社債投資信託以外の証券投資信託に係るものに限る。以下この項において「特定上場株式等の配当等」という。）に係る配当所得に係る部分は、居住者又は恒久的施設を有する非居住者がその年中に支払を受けるべき特定上場株式等の配当等に係る配当所得につき前項の規定の適用を受けようとする旨の記載のある確定申告書を提出した場合に限り適用するものとし、居住者又は恒久的施設を有する非居住者がその年中に支払を受けるべき特定上場株式等の配当等に係る配当所得について所得税法第二十二条及び第八十九条又は第百六十五条の規定の適用を受けた場合には、その者がその同一の年中に支払を受けるべき他の特定上場株式等の配当等に係る配当所得については、同項の規定は、適用しない。
art-8-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-2
Of the provisions of the preceding paragraph, the part pertaining to dividend income from dividends and similar income on listed shares, etc. listed in items (i) through (iii) of that paragraph (for distributions of proceeds listed in item (ii) of that paragraph, limited to those pertaining to a securities investment trust other than a bond investment trust; hereinafter referred to in this paragraph as "dividends and similar income on specified listed shares, etc.") applies only where a resident or a nonresident who has a permanent establishment has filed a final return stating that the person seeks the application of the provisions of the preceding paragraph to dividend income from dividends and similar income on specified listed shares, etc. which the person is to receive during that year; and where the provisions of Article 22 and Article 89 or Article 165 of the Income Tax Act have been applied to dividend income from dividends and similar income on specified listed shares, etc. which a resident or a nonresident who has a permanent establishment is to receive during that year, the provisions of that paragraph do not apply to dividend income from other dividends and similar income on specified listed shares, etc. which the person is to receive during the same year.
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**第三項** 第一項の規定の適用がある場合における所得税法その他所得税に関する法令の規定の適用については、次に定めるところによる。
art-8-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-3
Where the provisions of paragraph (1) apply, the provisions of the Income Tax Act and other laws and regulations concerning income tax apply as follows:
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**一** 所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号中「山林所得金額」とあるのは、「山林所得金額並びに租税特別措置法第八条の四第一項（上場株式等に係る配当所得等の課税の特例）に規定する上場株式等に係る配当所得等の金額（以下「上場株式等に係る配当所得等の金額」という。）」とする。
art-8-4/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-3/item-1
with regard to the application of the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, the phrase "amount of timber income" in item (xxx) of that paragraph is deemed to be replaced with "amount of timber income, and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) (hereinafter referred to as the "amount of dividend income, etc. on listed shares, etc.")";
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**二** 所得税法第六十九条の規定の適用については、同条第一項中「各種所得の金額」とあるのは、「各種所得の金額（上場株式等に係る配当所得等の金額を除く。）」とする。
art-8-4/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-3/item-2
with regard to the application of the provisions of Article 69 of the Income Tax Act, the phrase "amount of each type of income" in paragraph (1) of that Article is deemed to be replaced with "amount of each type of income (excluding the amount of dividend income, etc. on listed shares, etc.)";
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**三** 所得税法第七十一条及び第七十二条から第八十七条までの規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、上場株式等に係る配当所得等の金額」とする。
art-8-4/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-3/item-3
with regard to the application of the provisions of Article 71 and Articles 72 through 87 of the Income Tax Act, the phrase "amount of gross income" in those provisions is deemed to be replaced with "amount of gross income, the amount of dividend income, etc. on listed shares, etc.";
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**四** 所得税法第九十二条、第九十三条、第九十五条、第百六十五条の五の三及び第百六十五条の六の規定の適用については、同法第九十二条第一項中「ものを除く。）」とあるのは「ものを除く。）及び租税特別措置法第八条の四第一項（上場株式等に係る配当所得等の課税の特例）に規定する上場株式等の配当等に係る配当所得（同項の規定の適用を受けようとするものに限る。）」と、「前節（税率）」とあるのは「前節（税率）及び同項」と、「課税総所得金額」とあるのは「課税総所得金額及び租税特別措置法第八条の四第一項に規定する上場株式等に係る課税配当所得等の金額の合計額」と、同条第二項中「課税総所得金額に係る所得税額」とあるのは「課税総所得金額に係る所得税額、租税特別措置法第八条の四第一項の規定による所得税の額」と、同法第九十三条第一項中「収益の分配の支払を受ける場合」とあるのは「収益の分配若しくは特定法人の配当等（租税特別措置法第九条の六第一項（特定目的会社の利益の配当に係る源泉徴収等の特例）に規定する特定目的会社の同項に規定する利益の配当、同法第九条の六の二第一項（投資法人の配当等に係る源泉徴収等の特例）に規定する投資法人の同条第三項に規定する投資口の同条第一項に規定する配当等、特定目的信託の受益権の剰余金の配当又は同法第九条の六の四第一項（特定投資信託の剰余金の配当に係る源泉徴収等の特例）に規定する特定投資信託の受益権の剰余金の配当をいう。以下同じ。）の支払又は同法第九条の三の二第一項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する上場株式等の配当等（以下「特定上場株式等の配当等」という。）の交付を受ける場合（当該収益の分配、当該特定法人の配当等又は当該特定上場株式等の配当等について同法第八条の四第一項（上場株式等に係る配当所得等の課税の特例）の規定の適用を受ける場合に限る。）」と、「同項」とあるのは「第百七十六条第三項」と、「金額（」とあるのは「金額、当該特定法人の配当等に係る特定法人調整外国税相当額（同法第九条の六第三項に規定する特定目的会社分配時調整外国税相当額、同法第九条の六の二第三項に規定する投資法人分配時調整外国税相当額、同法第九条の六の三第三項（特定目的信託の剰余金の配当に係る源泉徴収等の特例）に規定する特定目的信託分配時調整外国税相当額及び同法第九条の六の四第三項に規定する特定投資信託分配時調整外国税相当額をいう。以下同じ。）及び当該特定上場株式等の配当等に係る同法第九条の三の二第三項の規定により控除された同項各号に定める金額に相当する金額のうち所得税の額に対応する部分以外の部分の金額として政令で定める金額（以下「特定調整外国税相当額」という。）（」と、「その年分の所得税の額」とあるのは「その年分の所得税の額及び同法第八条の四第一項の規定による所得税の額」と、同法第九十五条第一項中「その年分の所得税の額の」とあるのは「その年分の所得税の額及び租税特別措置法第八条の四第一項（上場株式等に係る配当所得等の課税の特例）の規定による所得税の額の」と、「をその年分の所得税の額」とあるのは「をその年分の所得税の額及び同項の規定による所得税の額」と、同条第二項及び第三項中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第八条の四第一項の規定による所得税の額」と、同法第百六十五条の五の三第一項中「の支払を受ける場合（恒久的施設帰属所得に該当するものの支払」とあるのは「若しくは特定法人の配当等の支払又は特定上場株式等の配当等の交付を受ける場合（恒久的施設帰属所得に該当するものの支払又は交付を受ける場合であり、かつ、当該収益の分配、当該特定法人の配当等又は当該特定上場株式等の配当等について租税特別措置法第八条の四第一項（上場株式等に係る配当所得等の課税の特例）の規定の適用」と、「同項に」とあるのは「第百七十六条第三項に」と、「金額（」とあるのは「金額、当該特定法人の配当等に係る特定法人調整外国税相当額及び当該特定上場株式等の配当等に係る特定調整外国税相当額（」と、「その年分の所得税の額」とあるのは「その年分の所得税の額及び同法第八条の四第一項の規定による所得税の額」と、同条第三項中「所得税の額、」とあるのは「所得税の額、租税特別措置法第八条の四第一項の規定による所得税の額、第百六十五条第一項の規定により準じて計算する」と、「又は」とあるのは「又は同項の規定により準じて計算する」と、同法第百六十五条の六第一項中「その年分の所得税の額の」とあるのは「その年分の所得税の額並びに租税特別措置法第八条の四第一項（上場株式等に係る配当所得等の課税の特例）の規定による所得税の額の」と、「をその年分の所得税の額」とあるのは「をその年分の所得税の額及び同法第八条の四第一項の規定による所得税の額」と、同条第二項及び第三項中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第八条の四第一項の規定による所得税の額」と、同条第八項中「所得税の額、」とあるのは「所得税の額、租税特別措置法第八条の四第一項の規定による所得税の額、第百六十五条第一項の規定により準じて計算する」と、「又は」とあるのは「又は同項の規定により準じて計算する」とする。
art-8-4/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-3/item-4
with regard to the application of the provisions of Article 92, Article 93, Article 95, Article 165-5-3, and Article 165-6 of the Income Tax Act: in Article 92, paragraph (1) of that Act, the phrase "excluding those)" is deemed to be replaced with "excluding those) and dividend income pertaining to dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) (limited to that for which the application of the provisions of that paragraph is sought)", the phrase "the preceding Section (Tax Rates)" is deemed to be replaced with "the preceding Section (Tax Rates) and that paragraph", and the phrase "taxable gross income" is deemed to be replaced with "the sum of taxable gross income and the taxable amount of dividend income, etc. on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation"; in paragraph (2) of that Article, the phrase "amount of income tax on taxable gross income" is deemed to be replaced with "amount of income tax on taxable gross income, the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation"; in Article 93, paragraph (1) of that Act, the phrase "receives payment of distribution of proceeds" is deemed to be replaced with "receives payment of distribution of proceeds or dividends and similar income of a specified corporation (meaning a dividend of profits prescribed in Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Profits of Specific Purpose Companies) of a specific purpose company prescribed in that paragraph, dividends and similar income prescribed in Article 9-6-2, paragraph (1) of that Act (Special Provisions on Withholding at the Source, etc. for Dividends and Similar Income of Investment Corporations) on investment units prescribed in paragraph (3) of that Article of an investment corporation prescribed in paragraph (1) of that Article, a dividend of surplus on beneficial interests in a special purpose trust, or a dividend of surplus on beneficial interests in a specified investment trust prescribed in Article 9-6-4, paragraph (1) of that Act (Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Specified Investment Trusts); the same applies hereinafter), or receives delivery of dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of that Act (Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.) (hereinafter referred to as "dividends and similar income on specified listed shares, etc.") (limited to cases where the provisions of Article 8-4, paragraph (1) of that Act (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) apply to the distribution of proceeds, the dividends and similar income of a specified corporation, or the dividends and similar income on specified listed shares, etc.)", the phrase "that paragraph" is deemed to be replaced with "Article 176, paragraph (3)", the phrase "amount (" is deemed to be replaced with "amount, the amount equivalent to the foreign tax for adjustment of a specified corporation pertaining to the dividends and similar income of a specified corporation (meaning the amount equivalent to the foreign tax adjusted at distribution by a specific purpose company prescribed in Article 9-6, paragraph (3) of that Act, the amount equivalent to the foreign tax adjusted at distribution by an investment corporation prescribed in Article 9-6-2, paragraph (3) of that Act, the amount equivalent to the foreign tax adjusted at distribution by a special purpose trust prescribed in Article 9-6-3, paragraph (3) of that Act (Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Special Purpose Trusts), and the amount equivalent to the foreign tax adjusted at distribution by a specified investment trust prescribed in Article 9-6-4, paragraph (3) of that Act; the same applies hereinafter), and the amount specified by Cabinet Order as the amount of the portion other than the portion corresponding to the amount of income tax (hereinafter referred to as the "specified amount equivalent to foreign tax for adjustment") out of the amount equivalent to the amount specified in each item of Article 9-3-2, paragraph (3) of that Act which has been deducted pursuant to the provisions of that paragraph with respect to the dividends and similar income on specified listed shares, etc. (", and the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of that Act"; in Article 95, paragraph (1) of that Act, the phrase "of the amount of income tax for that year" is deemed to be replaced with "of the amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.)", and the phrase "from the amount of income tax for that year" is deemed to be replaced with "from the amount of income tax for that year and the amount of income tax under the provisions of that paragraph"; in Article 95, paragraphs (2) and (3) of the Income Tax Act, the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation"; in Article 165-5-3, paragraph (1) of that Act, the phrase "receives payment (limited to cases where it receives payment of that which falls under income attributable to a permanent establishment" is deemed to be replaced with "receives payment, or receives payment of dividends and similar income of a specified corporation or delivery of dividends and similar income on specified listed shares, etc. (limited to cases where it receives payment or delivery of that which falls under income attributable to a permanent establishment and where the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) apply to the distribution of proceeds, the dividends and similar income of a specified corporation, or the dividends and similar income on specified listed shares, etc.", the phrase "in that paragraph" is deemed to be replaced with "in Article 176, paragraph (3)", the phrase "amount (" is deemed to be replaced with "amount, the amount equivalent to the foreign tax for adjustment of a specified corporation pertaining to the dividends and similar income of a specified corporation, and the specified amount equivalent to foreign tax for adjustment pertaining to the dividends and similar income on specified listed shares, etc. (", and the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of that Act", and in Article 165-5-3, paragraph (3) of the Income Tax Act, the phrase "amount of income tax," is deemed to be replaced with "amount of income tax, the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation, calculated in accordance with the provisions of Article 165, paragraph (1)," and the phrase "or" is deemed to be replaced with "or calculated in accordance with the provisions of that paragraph"; and in Article 165-6, paragraph (1) of that Act, the phrase "of the amount of income tax for that year" is deemed to be replaced with "of the amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.)", and the phrase "from the amount of income tax for that year" is deemed to be replaced with "from the amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of that Act", in Article 165-6, paragraphs (2) and (3) of the Income Tax Act, the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation", and in paragraph (8) of that Article, the phrase "amount of income tax," is deemed to be replaced with "amount of income tax, the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation, calculated in accordance with the provisions of Article 165, paragraph (1)," and the phrase "or" is deemed to be replaced with "or calculated in accordance with the provisions of that paragraph";
machine translation, not official
**五** 前各号に定めるもののほか、所得税法第二編第五章の規定による申請又は申告に関する特例その他第一項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-8-4/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-3/item-5
beyond what is provided for in the preceding items, special provisions concerning applications or returns under the provisions of Part II, Chapter V of the Income Tax Act and other necessary matters concerning the application of the provisions of laws and regulations concerning income tax where the provisions of paragraph (1) apply are specified by Cabinet Order.
machine translation, not official
**第四項** 居住者又は恒久的施設を有する非居住者に対して国内において上場株式等の配当等（所得税法第二条第一項第十四号に規定するオープン型の証券投資信託の収益の分配及び同法第二十五条第一項の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされるものに係る配当等を除く。以下この項において「上場株式配当等」という。）の支払をする者（これに準ずる者として政令で定めるもの（以下この項及び次項において「準支払者」という。）を含む。）は、財務省令で定めるところにより、上場株式配当等の支払に関する通知書を、その支払の確定した日（無記名の公社債の利子、同法第二百二十五条第一項に規定する無記名株式等の剰余金の配当又は無記名の投資信託若しくは特定受益証券発行信託の受益証券に係る収益の分配に係る通知書については、その支払をした日）から一月以内（準支払者が交付する場合には、四十五日以内）に、その支払を受ける者に交付しなければならない。
art-8-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-4
A person who pays in Japan, to a resident or a nonresident who has a permanent establishment, dividends and similar income on listed shares, etc. (excluding distributions of proceeds from an open-end securities investment trust as prescribed in Article 2, paragraph (1), item (xiv) of the Income Tax Act and dividends and similar income pertaining to those deemed to be a dividend of surplus, a dividend of profits, a distribution of surplus, or a distribution of monies pursuant to the provisions of Article 25, paragraph (1) of that Act; hereinafter referred to in this paragraph as "listed share dividends, etc.") (including a person specified by Cabinet Order as being equivalent thereto (hereinafter referred to in this paragraph and the following paragraph as a "quasi-payer")) must, as specified by Order of the Ministry of Finance, deliver a written notice concerning the payment of the listed share dividends, etc. to the person receiving the payment within one month (or within 45 days, where a quasi-payer delivers it) from the date on which the payment was finalized (for a written notice concerning interest on bearer public and corporate bonds, a dividend of surplus on bearer shares, etc. prescribed in Article 225, paragraph (1) of that Act, or distributions of proceeds pertaining to bearer beneficiary certificates of an investment trust or a specified trust that issues beneficiary certificates, the date on which the payment was made).
machine translation, not official
**第五項** 前項に規定する上場株式配当等の支払をする者又は所得税法第二百二十五条第二項第一号に掲げる者（次項及び第七項において「配当等の支払者」という。）は、財務省令で定めるところにより、これらの規定に規定する通知書を同一の者に対してその年中に支払つた利子等及び配当等の額の合計額で作成する場合には、これらの規定にかかわらず、当該通知書をこれらの規定に規定する支払の確定した日の属する年の翌年一月三十一日（準支払者が交付する場合には、同年二月十五日）までに、その支払を受ける者に交付しなければならない。
art-8-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-5
Where a person who pays listed share dividends, etc. prescribed in the preceding paragraph or a person listed in Article 225, paragraph (2), item (i) of the Income Tax Act (referred to in the following paragraph and paragraph (7) as a "payer of dividends and similar income") prepares, as specified by Order of the Ministry of Finance, the written notice prescribed in those provisions based on the total amount of interest and similar income and dividends and similar income paid to the same person during the year, the payer must, notwithstanding those provisions, deliver the written notice to the person receiving the payment by January 31 (or by February 15 of that year, where a quasi-payer delivers it) of the year following the year that includes the date on which the payment was finalized as prescribed in those provisions.
machine translation, not official
**第六項** 配当等の支払者は、前二項の規定による通知書の交付に代えて、政令で定めるところにより、当該支払を受ける者の承諾を得て、当該通知書に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。）により提供することができる。ただし、当該支払を受ける者の請求があるときは、当該通知書を当該支払を受ける者に交付しなければならない。
art-8-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-6
A payer of dividends and similar income may, in lieu of delivering the written notice pursuant to the provisions of the preceding two paragraphs, provide the matters to be stated in the written notice by electronic or magnetic means (meaning a means using an electronic data processing system or any other means using information and communications technology, which is specified by Order of the Ministry of Finance), with the consent of the person receiving the payment, as specified by Cabinet Order; provided, however, that where requested by the person receiving the payment, the payer must deliver the written notice to that person.
machine translation, not official
**第七項** 前項本文の場合において、同項の配当等の支払者は、第四項又は第五項の通知書を交付したものとみなす。
art-8-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-7
In the case referred to in the main clause of the preceding paragraph, the payer of dividends and similar income referred to in that paragraph is deemed to have delivered the written notice referred to in paragraph (4) or paragraph (5).
machine translation, not official
**第八項** 第二項、第三項及び前二項に定めるもののほか、第一項、第四項及び第五項の規定の適用に関し必要な事項は、政令で定める。
art-8-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-8
Beyond what is provided for in paragraph (2), paragraph (3), and the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (1), paragraph (4), and paragraph (5) are specified by Cabinet Order.
machine translation, not official
**第九項** 第一項第一号の配当等の支払をすべき内国法人は、当該配当等の支払の確定した日から一月以内に、当該配当等の支払に係る基準日における当該内国法人の発行済株式又は出資の総数又は総額の百分の一以上に相当する数又は金額の株式又は出資を有する居住者又は恒久的施設を有する非居住者の氏名、個人番号その他の財務省令で定める事項を記載した報告書を作成し、当該内国法人の本店又は主たる事務所の所在地の所轄税務署長に提出しなければならない。
art-8-4/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-9
A domestic corporation that is to pay the dividends and similar income referred to in paragraph (1), item (i) must, within one month from the date on which the payment of the dividends and similar income was finalized, prepare a report stating the name, individual number, and other matters specified by Order of the Ministry of Finance of each resident or nonresident who has a permanent establishment who holds, as of the record date for the payment of the dividends and similar income, shares or capital contributions that account for 1 percent or more of the total number or the total amount of issued shares of or capital contributions to the domestic corporation, and submit it to the competent district director with jurisdiction over the location of the head office or principal office of the domestic corporation.
machine translation, not official
**第十項** 国税庁、国税局又は税務署の当該職員は、前項の報告書の提出に関する調査について必要があるときは、当該報告書を提出する義務がある者に質問し、その者の同項の配当等の支払に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。以下この章において同じ。）その他の物件を検査し、又は当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-8-4/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-10
When it is necessary for an investigation concerning the submission of the report referred to in the preceding paragraph, the relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office may ask questions of a person who is obligated to submit the report, inspect that person's books and documents concerning the payment of the dividends and similar income referred to in that paragraph (including, where electromagnetic records (meaning records created in electronic form, magnetic form, or any other form that cannot be perceived by the human senses, which are used in information processing by computers) have been created or retained in lieu of the creation or retention of those books and documents, those electromagnetic records; the same applies hereinafter in this Chapter) and other articles, or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**第十一項** 国税庁、国税局又は税務署の当該職員は、第九項の報告書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。
art-8-4/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-11
When it is necessary for an investigation concerning the submission of the report referred to in paragraph (9), the relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office may retain articles submitted in the course of the investigation.
machine translation, not official
**第十二項** 国税庁、国税局又は税務署の当該職員は、第十項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-8-4/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-12
The relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office, when asking questions, conducting an inspection, or requesting presentation or submission pursuant to the provisions of paragraph (10), must carry an identification card and present it to the person concerned when requested.
machine translation, not official
**第十三項** 第十項及び第十一項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
art-8-4/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-13
The authority of the official under the provisions of paragraph (10) and paragraph (11) must not be construed as being granted for the purpose of a criminal investigation.
machine translation, not official
**第十四項** 前項に定めるもののほか、第十一項の規定の適用に関し必要な事項は、政令で定める。
art-8-4/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-14
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (11) are specified by Cabinet Order.
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### 第八条の五（確定申告を要しない配当所得等） — Dividend Income, etc. for Which No Final Return Is Required
caption: machine translation, not official
art-8-5 · https://japanlaw.org/en/special-taxation-measures-act/art-8-5 · https://japanlaw.org/l/332AC0000000026/art-8-5
**第一項** 平成二十八年一月一日以後に支払を受けるべき所得税法第二十三条第一項に規定する利子等（第三条第一項に規定する一般利子等その他の政令で定めるものを除く。以下この条において「利子等」という。）又は同法第二十四条第一項に規定する配当等（第八条の二第一項各号に掲げる受益権の収益の分配その他の政令で定めるものを除く。以下この条において「配当等」という。）で次に掲げるものを有する居住者又は恒久的施設を有する非居住者は、同年以後の各年分の所得税については、同法第百二十条、第百二十三条若しくは第百二十七条（これらの規定を同法第百六十六条において準用する場合を含む。）に規定する総所得金額、配当控除の額若しくは純損失の金額若しくは同法第百二十一条第一項（同法第百六十六条において準用する場合を含む。）に規定する給与所得及び退職所得以外の所得金額若しくは同法第百二十一条第三項（同法第百六十六条において準用する場合を含む。）に規定する公的年金等に係る雑所得以外の所得金額又は前条第一項に規定する上場株式等に係る配当所得等の金額の計算上当該利子等に係る利子所得の金額又は配当等に係る配当所得の金額を除外し、かつ、同法第九十三条第一項又は第百六十五条の五の三第一項に規定する分配時調整外国税相当額（以下この項及び次項において「分配時調整外国税相当額」という。）の計算上当該利子等又は配当等に係る分配時調整外国税相当額を除外したところにより、同法第九十三条第一項、第百二十条から第百二十七条まで（これらの規定を同法第百六十六条において準用する場合を含む。）及び第百六十五条の五の三第一項の規定並びに第三十七条の十二の二第九項（第三十七条の十三の三第十項において準用する場合を含む。）において準用する同法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定を適用することができる。
art-8-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1
A resident or a nonresident who has a permanent establishment who has interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act (excluding general interest and similar income prescribed in Article 3, paragraph (1) and others specified by Cabinet Order; hereinafter referred to in this Article as "interest and similar income") or dividends and similar income prescribed in Article 24, paragraph (1) of that Act (excluding distributions of proceeds from the beneficial rights listed in the items of Article 8-2, paragraph (1) and others specified by Cabinet Order; hereinafter referred to in this Article as "dividends and similar income") which are to be received on or after January 1, 2016 and which are listed in the following items may, with respect to income tax for each year from that year onward, apply the provisions of Article 93, paragraph (1), Articles 120 through 127 (including as applied mutatis mutandis pursuant to Article 166 of that Act), and Article 165-5-3, paragraph (1) of that Act, and the provisions of Article 123, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to Article 37-12-2, paragraph (9) (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10)), by excluding the amount of interest income pertaining to the interest and similar income or the amount of dividend income pertaining to the dividends and similar income in calculating the amount of gross income, the amount of dividend tax credit, or the amount of net losses prescribed in Article 120, Article 123, or Article 127 of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), the amount of income other than employment income and retirement income prescribed in Article 121, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), the amount of income other than miscellaneous income from public pensions, etc. prescribed in Article 121, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), or the amount of dividend income, etc. on listed shares, etc. prescribed in paragraph (1) of the preceding Article, and by excluding the amount equivalent to the foreign tax adjusted at distribution pertaining to the interest and similar income or dividends and similar income in calculating the amount equivalent to the foreign tax adjusted at distribution prescribed in Article 93, paragraph (1) or Article 165-5-3, paragraph (1) of that Act (hereinafter referred to in this paragraph and the following paragraph as the "amount equivalent to the foreign tax adjusted at distribution"):
machine translation, not official
**一** 内国法人から支払を受ける配当等（次号から第六号までに掲げるものを除く。）で、当該内国法人から一回に支払を受けるべき金額が、十万円に配当計算期間（当該配当等の直前に当該内国法人から支払がされた配当等の支払に係る基準日の翌日から当該内国法人から支払がされる当該配当等の支払に係る基準日までの期間をいう。）の月数を乗じてこれを十二で除して計算した金額以下であるもの
art-8-5/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-1
dividends and similar income received from a domestic corporation (excluding those listed in the following item through item (vi)), where the amount to be received from the domestic corporation in a single payment is the amount calculated by multiplying 100,000 yen by the number of months in the dividend calculation period (meaning the period from the day following the record date for the payment of the dividends and similar income paid by the domestic corporation immediately before those dividends and similar income, to the record date for the payment of those dividends and similar income paid by the domestic corporation) and dividing the product by 12, or less;
machine translation, not official
**二** 国若しくは地方公共団体又はその他の内国法人（第七号において「内国法人等」という。）から支払を受ける前条第一項第一号に掲げる利子等又は配当等
art-8-5/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-2
interest and similar income or dividends and similar income listed in paragraph (1), item (i) of the preceding Article which are received from the State, a local government, or any other domestic corporation (referred to in item (vii) as a "domestic corporation, etc.");
machine translation, not official
**三** 内国法人から支払を受ける投資信託でその設定に係る受益権の募集が前条第一項第二号に規定する公募により行われたもの（特定株式投資信託を除く。）の収益の分配
art-8-5/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-3
distributions of proceeds from an investment trust received from a domestic corporation, for which the public offering of beneficial rights at its establishment was conducted through a public offering as prescribed in paragraph (1), item (ii) of the preceding Article (excluding a specified stock investment trust);
machine translation, not official
**四** 特定投資法人（前条第一項第三号に規定する特定投資法人をいう。）から支払を受ける投資口の配当等
art-8-5/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-4
dividends and similar income on investment units received from a specified investment corporation (meaning a specified investment corporation as prescribed in paragraph (1), item (iii) of the preceding Article);
machine translation, not official
**五** 特定受益証券発行信託（その信託契約の締結時において委託者が取得する受益権の募集が前条第一項第四号に規定する公募により行われたものに限る。）の収益の分配
art-8-5/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-5
distributions of proceeds from a specified trust that issues beneficiary certificates (limited to one for which the public offering of beneficial rights acquired by the settlor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in paragraph (1), item (iv) of the preceding Article);
machine translation, not official
**六** 内国法人から支払を受ける特定目的信託（その信託契約の締結時において原委託者が有する社債的受益権の募集が第八条の二第一項第二号に規定する公募により行われたものに限る。）の社債的受益権の剰余金の配当
art-8-5/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-6
dividends of surplus on bond-type beneficial interests in a special purpose trust received from a domestic corporation (limited to a special purpose trust for which the public offering of bond-type beneficial interests held by the original entrustor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in Article 8-2, paragraph (1), item (ii));
machine translation, not official
**七** 内国法人等から支払を受ける第三条第一項第一号に規定する特定公社債の利子
art-8-5/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-7
interest on specified public and corporate bonds prescribed in Article 3, paragraph (1), item (i) which is received from a domestic corporation, etc.
machine translation, not official
**第二項** 前項に規定する居住者又は非居住者の平成二十八年以後の各年分の所得税について国税通則法第二十五条の規定による決定（当該決定に係る同法第二十四条又は第二十六条の規定による更正を含む。）をする場合におけるこれらの規定の適用については、同項の規定に該当する利子所得の金額、同項の規定に該当する配当所得の金額及びこれに係る配当控除の額並びに同項の規定に該当する分配時調整外国税相当額は、これらの条に規定する課税標準等及び税額等には含まれないものとする。
art-8-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-2
Where a determination under the provisions of Article 25 of the Act on General Rules for National Taxes (including a reassessment under the provisions of Article 24 or Article 26 of that Act pertaining to the determination) is made with respect to income tax for each year from 2016 onward of a resident or a nonresident prescribed in the preceding paragraph, with regard to the application of those provisions, the amount of interest income falling under the provisions of that paragraph, the amount of dividend income falling under the provisions of that paragraph and the amount of dividend tax credit pertaining thereto, and the amount equivalent to the foreign tax adjusted at distribution falling under the provisions of that paragraph are not to be included in the tax base, etc. or the amount of tax, etc. prescribed in those Articles.
machine translation, not official
**第三項** 第一項第一号の月数は、暦に従つて計算し、十二月を超えるときは十二月とし、一月に満たない端数を生じたときはこれを一月とする。
art-8-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-3
The number of months referred to in paragraph (1), item (i) is calculated in accordance with the calendar; where it exceeds 12 months, it is to be 12 months, and where it includes a fraction of less than one month, the fraction is to be counted as one month.
machine translation, not official
**第四項** 第一項の居住者又は恒久的施設を有する非居住者が有する同項各号に掲げる利子等又は配当等についての同項の規定の適用は、その一回に支払を受けるべき利子等の額又は配当等の額ごとに行うことができる。
art-8-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-4
The provisions of paragraph (1) may be applied to the interest and similar income or dividends and similar income listed in the items of that paragraph held by a resident or a nonresident who has a permanent establishment referred to in that paragraph, separately for each amount of interest and similar income or each amount of dividends and similar income to be received in a single payment.
machine translation, not official
**第五項** 第一項各号に掲げる利子等又は配当等のうち政令で定めるものに係る所得税法第二百二十四条、第二百二十五条及び第二百二十八条の規定の特例については、政令で定める。
art-8-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-5
Special provisions of Article 224, Article 225, and Article 228 of the Income Tax Act pertaining to the interest and similar income or dividends and similar income listed in the items of paragraph (1) that are specified by Cabinet Order are specified by Cabinet Order.
machine translation, not official
### 第九条（配当控除の特例） — Special Provisions on Dividend Tax Credit
caption: machine translation, not official
art-9 · https://japanlaw.org/en/special-taxation-measures-act/art-9 · https://japanlaw.org/l/332AC0000000026/art-9
**第一項** 個人の各年分の総所得金額のうちに次に掲げる配当等（所得税法第二十四条第一項に規定する配当等をいう。以下この条において同じ。）に係る配当所得がある場合には、当該配当所得については、同法第九十二条第一項の規定は、適用しない。
art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-9/par-1
Where an individual's amount of gross income for each year includes dividend income pertaining to the following dividends and similar income (meaning dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act; hereinafter the same applies in this Article), the provisions of Article 92, paragraph (1) of that Act do not apply to that dividend income:
machine translation, not official
**一** 第八条の二第一項の規定の適用を受ける同項各号に掲げる受益権（投資信託及び投資法人に関する法律第二条第二十四項に規定する外国投資信託（次号において「外国投資信託」という。）の受益権を除く。）の収益の分配に係る配当等
art-9/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-1
dividends and similar income pertaining to distributions of proceeds from the beneficial rights listed in the items of Article 8-2, paragraph (1) to which the provisions of that paragraph apply (excluding beneficial interests in a foreign investment trust as prescribed in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations (referred to in the following item as a "foreign investment trust"));
machine translation, not official
**二** 第八条の三第一項の規定の適用を受ける同項に規定する国外私募公社債等運用投資信託等の配当等（第八条の二第一項第一号に掲げる受益権（外国投資信託の受益権に限る。）の収益の分配に係るものを除く。）
art-9/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-2
dividends and similar income on foreign privately placed bond-based investment trusts, etc. prescribed in Article 8-3, paragraph (1) to which the provisions of that paragraph apply (excluding those pertaining to distributions of proceeds from the beneficial rights listed in Article 8-2, paragraph (1), item (i) (limited to beneficial interests in a foreign investment trust));
machine translation, not official
**三** 特定株式投資信託のうちその信託財産を外国株価指数（外国法人の株式についての株価指数として政令で定めるものをいう。）に採用されている銘柄の外国法人の株式に投資を行うもの（第三項において「外国株価指数連動型特定株式投資信託」という。）の収益の分配に係る配当等
art-9/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-3
dividends and similar income pertaining to distributions of proceeds from a specified stock investment trust that invests its trust property in shares of foreign corporations included in a foreign stock index (meaning a stock index for shares of foreign corporations which is specified by Cabinet Order) (referred to in paragraph (3) as a "specified stock investment trust linked to a foreign stock index");
machine translation, not official
**四** 外貨建等証券投資信託（証券投資信託のうちその信託財産を主として外貨建資産（外国通貨で表示される株式、債券、その他の資産をいう。以下この号において同じ。）又は主として株式（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を除く。以下この号において同じ。）以外の資産に運用する証券投資信託として政令で定めるものをいう。第四項において同じ。）のうち特に外貨建資産又は株式以外の資産への運用割合が高い証券投資信託として政令で定めるもの（同項において「特定外貨建等証券投資信託」という。）の収益の分配に係る配当等（前三号に掲げるものを除く。）
art-9/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-4
dividends and similar income pertaining to distributions of proceeds from a foreign-currency, etc. securities investment trust (meaning a securities investment trust specified by Cabinet Order as one that invests its trust property mainly in foreign-currency assets (meaning shares, bonds, and other assets denominated in a foreign currency; hereinafter the same applies in this item) or mainly in assets other than shares (excluding investment units as prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this item); the same applies in paragraph (4)) which is specified by Cabinet Order as a securities investment trust with a particularly high ratio of investment in foreign-currency assets or in assets other than shares (referred to in that paragraph as a "specified securities investment trust in foreign currency assets, etc.") (excluding those listed in the preceding three items);
machine translation, not official
**五** 次に掲げる信託から支払を受けるべき配当等（第一号又は第二号に掲げるものを除く。）
art-9/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-9/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-5
dividends and similar income to be received from any of the following trusts (excluding those listed in item (i) or item (ii)):
machine translation, not official
**イ** 投資信託及び投資法人に関する法律第二条第三項に規定する投資信託のうち、法人課税信託に該当するもの（その設定に係る受益権の募集が機関投資家私募（同法第四条第二項第十二号に規定する適格機関投資家私募のうち財務省令で定める者のみを相手方として行うものをいう。以下この号において同じ。）により行われたもののうち、その募集が主として国内において行われ、かつ、投資信託約款（同法第四条第一項に規定する委託者指図型投資信託約款又は同法第四十九条第一項に規定する委託者非指図型投資信託約款をいう。）にその募集が機関投資家私募である旨の記載がなされて行われたものに限る。）
art-9/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-5/sub-1
an investment trust as prescribed in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations which falls under a trust subject to corporate taxation (limited to one for which the public offering of beneficial rights at its establishment was conducted through a private placement to institutional investors (meaning a private placement to qualified institutional investors as prescribed in Article 4, paragraph (2), item (xii) of that Act which is conducted only with persons specified by Order of the Ministry of Finance as counterparties; hereinafter the same applies in this item), where the public offering was conducted mainly in Japan and was conducted with a statement in the investment trust agreement (meaning the trust agreement for an investment trust with instructions from the settlor as prescribed in Article 4, paragraph (1) of that Act or the trust agreement for an investment trust without instructions from the settlor as prescribed in Article 49, paragraph (1) of that Act) to the effect that the public offering is a private placement to institutional investors);
machine translation, not official
**ロ** 特定目的信託
art-9/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-5/sub-2
a special purpose trust;
machine translation, not official
**六** 特定目的会社（資産の流動化に関する法律第二条第三項に規定する特定目的会社をいう。第九条の三の二第三項第二号において同じ。）から支払を受けるべき配当等
art-9/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-9/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-6
dividends and similar income to be received from a specific purpose company (meaning a specific purpose company as prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets; the same applies in Article 9-3-2, paragraph (3), item (ii));
machine translation, not official
**七** 投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人から支払を受けるべき配当等
art-9/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-9/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-7
dividends and similar income to be received from an investment corporation as prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations.
machine translation, not official
**第二項** 前項の規定の適用がある場合において、同項各号に掲げる配当等以外の配当等に係る配当所得があるときにおける所得税法第九十二条第一項の規定の適用については、同項中「ものを除く。）」とあるのは、「ものを除く。）及び租税特別措置法第九条第一項各号（配当控除の特例）に掲げる配当等に係るもの」と読み替えるものとする。
art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-9/par-2
Where the provisions of the preceding paragraph apply and there is dividend income pertaining to dividends and similar income other than the dividends and similar income listed in the items of that paragraph, with regard to the application of the provisions of Article 92, paragraph (1) of the Income Tax Act, the phrase "excluding those)" in that paragraph is deemed to be replaced with "excluding those) and those pertaining to the dividends and similar income listed in the items of Article 9, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Dividend Tax Credit)".
machine translation, not official
**第三項** 個人の各年分の総所得金額のうちに特定株式投資信託（外国株価指数連動型特定株式投資信託を除く。）の収益の分配に係る配当所得がある場合には、当該個人に対する所得税法第九十二条第一項の規定の適用については、同項第一号イ中「及び金銭の分配」とあるのは「、金銭の分配及び租税特別措置法第三条の二（利子所得等に係る支払調書の特例）に規定する特定株式投資信託（以下この項において「特定株式投資信託」という。）の収益の分配」と、同号ロ中「証券投資信託」とあるのは「特定株式投資信託以外の証券投資信託」と、同項第二号及び第三号中「証券投資信託」とあるのは「特定株式投資信託以外の証券投資信託」とする。
art-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-9/par-3
Where an individual's amount of gross income for each year includes dividend income pertaining to distributions of proceeds from a specified stock investment trust (excluding a specified stock investment trust linked to a foreign stock index), with regard to the application of the provisions of Article 92, paragraph (1) of the Income Tax Act to the individual, the phrase "and distributions of monies" in item (i), (a) of that paragraph is deemed to be replaced with ", distributions of monies, and distributions of proceeds from a specified stock investment trust prescribed in Article 3-2 of the Act on Special Measures Concerning Taxation (Special Provisions on Payment Reports on Interest Income, etc.) (hereinafter referred to in this paragraph as a "specified stock investment trust")", the phrase "securities investment trust" in item (i), (b) of that paragraph is deemed to be replaced with "securities investment trust other than a specified stock investment trust", and the phrase "securities investment trust" in items (ii) and (iii) of that paragraph is deemed to be replaced with "securities investment trust other than a specified stock investment trust".
machine translation, not official
**第四項** 個人の各年分の総所得金額のうちに一般外貨建等証券投資信託の収益の分配（特定外貨建等証券投資信託以外の外貨建等証券投資信託の収益の分配に係る配当等（第一項第一号から第三号までに掲げるものを除く。）をいう。）に係る配当所得がある場合には、当該個人に対する所得税法第九十二条第一項の規定の適用については、同項第一号ロ中「計算した金額」とあるのは「計算した金額（当該証券投資信託の収益の分配に係る配当所得のうちに租税特別措置法第九条第四項（配当控除の特例）に規定する一般外貨建等証券投資信託の収益の分配（以下この項において「一般外貨建等証券投資信託の収益の分配」という。）に係る配当所得があるときは、当該証券投資信託の収益の分配に係る配当所得の金額のうち、当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額については百分の二・五を、その他の金額については百分の五をそれぞれ乗じて計算した金額の合計額）」と、同項第二号ロ中「合計額」とあるのは「合計額（当該証券投資信託の収益の分配に係る配当所得のうちに一般外貨建等証券投資信託の収益の分配に係る配当所得がある場合には、その年分の課税総所得金額から当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円以下であるときは、当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額のうち、当該課税総所得金額から千万円を控除した金額に相当する金額については百分の一・二五を、その他の金額については百分の二・五を、当該証券投資信託の収益の分配に係る配当所得の金額のうち当該証券投資信託の収益の分配に係る配当所得の金額から当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額を控除した金額については百分の五をそれぞれ乗じて計算した金額の合計額とし、その年分の課税総所得金額から当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円を超えるときは、当該証券投資信託の収益の分配に係る配当所得の金額のうち当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額については百分の一・二五を、当該証券投資信託の収益の分配に係る配当所得の金額から当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額を控除した金額のうち、当該課税総所得金額から千万円と当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額との合計額を控除した金額に相当する金額については百分の二・五を、その他の金額については百分の五をそれぞれ乗じて計算した金額の合計額とする。）」と、同項第三号ロ中「計算した金額」とあるのは「計算した金額（当該証券投資信託の収益の分配に係る配当所得のうちに一般外貨建等証券投資信託の収益の分配に係る配当所得があるときは、当該証券投資信託の収益の分配に係る配当所得の金額のうち、当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額については百分の一・二五を、その他の金額については百分の二・五をそれぞれ乗じて計算した金額の合計額）」とする。
art-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-9/par-4
Where an individual's amount of gross income for each year includes dividend income pertaining to distributions of proceeds from a general foreign-currency, etc. securities investment trust (meaning dividends and similar income pertaining to distributions of proceeds from a foreign-currency, etc. securities investment trust other than a specified securities investment trust in foreign currency assets, etc. (excluding those listed in paragraph (1), items (i) through (iii))), with regard to the application of the provisions of Article 92, paragraph (1) of the Income Tax Act to the individual, the phrase "calculated amount" in item (i), (b) of that paragraph is deemed to be replaced with "calculated amount (where the dividend income pertaining to distributions of proceeds from the securities investment trust includes dividend income pertaining to distributions of proceeds from a general foreign-currency, etc. securities investment trust prescribed in Article 9, paragraph (4) of the Act on Special Measures Concerning Taxation (Special Provisions on Dividend Tax Credit) (hereinafter referred to in this paragraph as "distributions of proceeds from a general foreign-currency, etc. securities investment trust"), the sum of the amounts calculated by multiplying, of the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust by 2.5 percent and the other amount by 5 percent)", the phrase "sum" in item (ii), (b) of that paragraph is deemed to be replaced with "sum (where the dividend income pertaining to distributions of proceeds from the securities investment trust includes dividend income pertaining to distributions of proceeds from a general foreign-currency, etc. securities investment trust: if the amount obtained by deducting the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the taxable gross income for that year is 10 million yen or less, it is to be the sum of the amounts calculated by multiplying, of the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust, the amount equivalent to the amount obtained by deducting 10 million yen from the taxable gross income by 1.25 percent and the other amount by 2.5 percent, and, of the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount obtained by deducting the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the amount of dividend income pertaining to distributions of proceeds from the securities investment trust by 5 percent; and if the amount obtained by deducting the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the taxable gross income for that year exceeds 10 million yen, it is to be the sum of the amounts calculated by multiplying, of the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust by 1.25 percent, and, of the amount obtained by deducting the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount equivalent to the amount obtained by deducting the sum of 10 million yen and the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the taxable gross income by 2.5 percent and the other amount by 5 percent)", and the phrase "calculated amount" in item (iii), (b) of that paragraph is deemed to be replaced with "calculated amount (where the dividend income pertaining to distributions of proceeds from the securities investment trust includes dividend income pertaining to distributions of proceeds from a general foreign-currency, etc. securities investment trust, the sum of the amounts calculated by multiplying, of the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust by 1.25 percent and the other amount by 2.5 percent)".
machine translation, not official
### 第九条の二（国外で発行された株式の配当所得の源泉徴収等の特例） — Special Provisions on Withholding at the Source, etc. for Dividend Income from Shares Issued Outside Japan
caption: machine translation, not official
art-9-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-2 · https://japanlaw.org/l/332AC0000000026/art-9-2
**第一項** 内国法人（所得税法別表第一に掲げる内国法人を除く。次項及び第四項において同じ。）は、昭和六十三年四月一日以後に支払を受けるべき国外において発行された株式（資産の流動化に関する法律第二条第五項に規定する優先出資を含む。）の剰余金の配当又は利益の配当（所得税法第二十四条第一項に規定する利益の配当をいう。）に係る同項に規定する配当等（国外において支払われるものに限る。以下この条において「国外株式の配当等」という。）につき、国内における支払の取扱者で政令で定めるもの（以下この条において「支払の取扱者」という。）を通じてその交付を受ける場合には、その支払を受けるべき国外株式の配当等について所得税を納める義務があるものとし、その支払を受けるべき金額について百分の二十の税率を適用して所得税を課する。
art-9-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-1
Where a domestic corporation (excluding a domestic corporation listed in Appended Table 1 of the Income Tax Act; the same applies in the following paragraph and paragraph (4)) receives delivery, through a person in charge of handling payment in Japan that is specified by Cabinet Order (hereinafter referred to in this Article as the "person in charge of handling payment"), of dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act pertaining to dividends of surplus or dividends of profits (meaning dividends of profits as prescribed in that paragraph) on shares (including preferred equity investments as prescribed in Article 2, paragraph (5) of the Act on the Securitization of Assets) issued outside Japan which it is to receive on or after April 1, 1988 (limited to those paid outside Japan; hereinafter referred to in this Article as "dividends and similar income on foreign shares"), the domestic corporation is to be liable to pay income tax on the dividends and similar income on foreign shares to be received, and income tax is imposed by applying a tax rate of 20 percent to the amount to be received.
machine translation, not official
**第二項** 昭和六十三年四月一日以後に居住者又は内国法人に対して支払われる国外株式の配当等の国内における支払の取扱者は、当該居住者又は内国法人に当該国外株式の配当等の交付をする際、その交付をする金額に百分の二十の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
art-9-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-2
A person in charge of handling payment in Japan of dividends and similar income on foreign shares to be paid to a resident or a domestic corporation on or after April 1, 1988 must, when delivering the dividends and similar income on foreign shares to the resident or domestic corporation, collect income tax in the amount calculated by multiplying the amount to be delivered by a tax rate of 20 percent, and pay it to the State by the 10th day of the month following the month that includes the day of collection.
machine translation, not official
**第三項** 前二項の場合において、国外株式の配当等の支払の際に徴収される所得税法第九十五条第一項に規定する外国所得税（政令で定めるものを含む。）の額があるときは、第一項に規定する支払を受けるべき金額及び前項に規定する交付をする金額は、当該国外株式の配当等の額から当該外国所得税の額に相当する金額を控除した後の金額とする。
art-9-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-3
In the cases referred to in the preceding two paragraphs, where there is an amount of foreign income tax prescribed in Article 95, paragraph (1) of the Income Tax Act (including the tax specified by Cabinet Order) collected at the time of payment of dividends and similar income on foreign shares, the amount to be received prescribed in paragraph (1) and the amount to be delivered prescribed in the preceding paragraph are to be the amount remaining after deducting an amount equivalent to the amount of the foreign income tax from the amount of the dividends and similar income on foreign shares.
machine translation, not official
**第四項** 第二項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。この場合において、国外株式の配当等の支払を受けるべき者が内国法人であるときは、当該内国法人に対する法人税法の規定の適用については、同法第六十八条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第九条の二第一項（国外で発行された株式の配当所得の源泉徴収等の特例）に規定する国外株式の配当等」と、「同法」とあるのは「所得税法又は租税特別措置法」とする。
art-9-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-4
Income tax to be collected and paid pursuant to the provisions of paragraph (2) is deemed to be income tax pertaining to withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of that Act, the Act on General Rules for National Taxes, and the National Tax Collection Act apply thereto. In this case, where the person who is to receive the dividends and similar income on foreign shares is a domestic corporation, with regard to the application of the provisions of the Corporation Tax Act to the domestic corporation, the phrase "or prize money" in Article 68, paragraph (1) of that Act is deemed to be replaced with "or prize money, or dividends and similar income on foreign shares prescribed in Article 9-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividend Income from Shares Issued Outside Japan)", and the phrase "that Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation".
machine translation, not official
**第五項** 国外株式の配当等につき第二項の規定により所得税が徴収されるべき場合には、当該国外株式の配当等を有する居住者については、次に定めるところにより、第八条の五の規定を適用する。
art-9-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-9-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-5
Where income tax is to be collected pursuant to the provisions of paragraph (2) on dividends and similar income on foreign shares, the provisions of Article 8-5 apply to a resident who has the dividends and similar income on foreign shares as follows:
machine translation, not official
**一** 当該国外株式の配当等の国内における支払の取扱者から交付を受けるべき金額（第三項の規定の適用がある場合には、同項に規定する控除した後の金額）については、当該金額を第八条の五第一項第一号に規定する支払を受けるべき金額又は同条第四項に規定する支払を受けるべき配当等の額とみなす。
art-9-2/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-5/item-1
the amount to be delivered by the person in charge of handling payment in Japan of the dividends and similar income on foreign shares (where the provisions of paragraph (3) apply, the amount remaining after the deduction prescribed in that paragraph) is deemed to be the amount to be received prescribed in Article 8-5, paragraph (1), item (i) or the amount of dividends and similar income to be received prescribed in paragraph (4) of that Article;
machine translation, not official
**二** 当該国外株式の配当等については、これを内国法人から支払を受けるものとみなす。
art-9-2/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-5/item-2
the dividends and similar income on foreign shares are deemed to be received from a domestic corporation.
machine translation, not official
**第六項** 前二項に定めるもののほか、国外株式の配当等に係る所得税法第二百二十四条及び第二百二十五条の規定の特例その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
art-9-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-9-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-6
Beyond what is provided for in the preceding two paragraphs, special provisions of Article 224 and Article 225 of the Income Tax Act pertaining to dividends and similar income on foreign shares and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
machine translation, not official
### 第九条の三（上場株式等の配当等に係る源泉徴収税率等の特例） — Special Provisions on Withholding Tax Rates, etc. for Dividends and Similar Income on Listed Shares, etc.
caption: machine translation, not official
art-9-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3 · https://japanlaw.org/l/332AC0000000026/art-9-3
**第一項** 平成二十八年一月一日以後に支払を受けるべき所得税法第二十四条第一項に規定する配当等（以下この条及び次条において「配当等」という。）で次に掲げるものに係る同法第百七十条、第百七十五条、第百七十九条、第百八十二条及び第二百十三条の規定並びに第八条の三第二項及び第三項並びに前条第一項及び第二項の規定の適用については、同法第百七十条、第百七十五条第二号、第百七十九条第一号、第百八十二条第二号並びに第二百十三条第一項第一号及び第二項第二号の規定並びに第八条の三第二項第二号並びに前条第一項及び第二項の規定に規定する百分の二十の税率は、百分の十五の税率とする。
art-9-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1
With regard to the application of the provisions of Article 170, Article 175, Article 179, Article 182, and Article 213 of the Income Tax Act, Article 8-3, paragraphs (2) and (3), and paragraphs (1) and (2) of the preceding Article to dividends and similar income prescribed in Article 24, paragraph (1) of that Act (hereinafter referred to in this Article and the following Article as "dividends and similar income") to be received on or after January 1, 2016 which are listed in the following items, the tax rate of 20 percent prescribed in Article 170, Article 175, item (ii), Article 179, item (i), Article 182, item (ii), and Article 213, paragraph (1), item (i) and paragraph (2), item (ii) of that Act, Article 8-3, paragraph (2), item (ii), and paragraphs (1) and (2) of the preceding Article is to be a tax rate of 15 percent:
machine translation, not official
**一** 第三十七条の十一第二項第一号に掲げる株式等の配当等で、内国法人から支払がされる当該配当等の支払に係る基準日（当該配当等が所得税法第二十五条第一項の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされるものに係る配当等である場合には、政令で定める日）においてその内国法人の発行済株式又は出資の総数又は総額の百分の三以上に相当する数又は金額の株式又は出資を有する個人（次条第一項において「大口株主等」という。）以外の者が支払を受けるもの
art-9-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1/item-1
dividends and similar income on shares, etc. listed in Article 37-11, paragraph (2), item (i), which are received by a person other than an individual who holds, as of the record date for the payment of the dividends and similar income paid by a domestic corporation (where the dividends and similar income pertain to those deemed to be a dividend of surplus, a dividend of profits, a distribution of surplus, or a distribution of monies pursuant to the provisions of Article 25, paragraph (1) of the Income Tax Act, the date specified by Cabinet Order), shares or capital contributions that account for 3 percent or more of the total number or the total amount of issued shares of or capital contributions to the domestic corporation (referred to in paragraph (1) of the following Article as a "major shareholder, etc.");
machine translation, not official
**二** 次に掲げる投資信託でその設定に係る受益権の募集が公募（金融商品取引法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたもの（特定株式投資信託を除く。）の収益の分配
art-9-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1/item-2
distributions of proceeds from any of the following investment trusts for which the public offering of beneficial rights at its establishment was conducted through a public offering (meaning a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph) (excluding a specified stock investment trust):
machine translation, not official
**イ** 公社債投資信託以外の証券投資信託
art-9-3/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1/item-2/sub-1
a securities investment trust other than a bond investment trust;
machine translation, not official
**ロ** 証券投資信託以外の投資信託（公募公社債等運用投資信託を除く。）
art-9-3/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1/item-2/sub-2
an investment trust other than a securities investment trust (excluding a bond-based investment trust under public offering);
machine translation, not official
**三** 特定投資法人（その規約に投資信託及び投資法人に関する法律第二条第十六項に規定する投資主の請求により投資口の払戻しをする旨が定められており、かつ、その設立の際の投資口の金融商品取引法第二条第三項に規定する有価証券の募集が同項に規定する取得勧誘であつて同項第一号に掲げる場合に該当するものとして政令で定めるものにより行われた投資法人をいう。）の投資口の配当等
art-9-3/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1/item-3
dividends and similar income on investment units of a specified investment corporation (meaning an investment corporation whose articles of incorporation provide that it will refund investment units at the request of its unitholders as prescribed in Article 2, paragraph (16) of the Act on Investment Trusts and Investment Corporations, and for which the public offering of securities as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act with respect to its investment units at its incorporation was conducted through a solicitation of offers to acquire as prescribed in that paragraph which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph);
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**四** 特定受益証券発行信託（その信託契約の締結時において委託者が取得する受益権の募集が第八条の四第一項第四号に規定する公募により行われたものに限る。）の収益の分配
art-9-3/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1/item-4
distributions of proceeds from a specified trust that issues beneficiary certificates (limited to one for which the public offering of beneficial rights acquired by the settlor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in Article 8-4, paragraph (1), item (iv));
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**五** 特定目的信託（その信託契約の締結時において原委託者が有する社債的受益権の募集が第八条の二第一項第二号に規定する公募により行われたものに限る。）の社債的受益権の剰余金の配当
art-9-3/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1/item-5
dividends of surplus on bond-type beneficial interests in a special purpose trust (limited to one for which the public offering of bond-type beneficial interests held by the original entrustor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in Article 8-2, paragraph (1), item (ii)).
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### 第九条の三の二（上場株式等の配当等に係る源泉徴収義務等の特例） — Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.
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art-9-3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2 · https://japanlaw.org/l/332AC0000000026/art-9-3-2
**第一項** 平成二十八年一月一日以後に個人又は内国法人（所得税法別表第一に掲げる内国法人を除く。）若しくは外国法人に対して支払われる次に掲げる利子等（同法第二十三条第一項に規定する利子等をいう。以下この項及び第八項において同じ。）又は配当等で政令で定めるもの（国内において支払われるものに限るものとし、第九条の四の二第一項の規定の適用を受ける収益の分配を除く。以下この条において「上場株式等の配当等」という。）の国内における支払の取扱者で政令で定めるもの（第三項及び第八項において「支払の取扱者」という。）は、当該個人又は内国法人若しくは外国法人に当該上場株式等の配当等の交付をする際、その交付をする金額（第三項の規定により控除する同項各号に定める金額がある場合には、当該金額その他の政令で定める金額を加算した金額）に百分の十五（第一号に掲げる配当等でその配当等の支払をする内国法人に係る大口株主等に対し交付をするものについては、百分の二十）の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
art-9-3-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1
A person in charge of handling payment in Japan that is specified by Cabinet Order (referred to in paragraph (3) and paragraph (8) as the "person in charge of handling payment") of the following interest and similar income (meaning interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act; hereinafter the same applies in this paragraph and paragraph (8)) or dividends and similar income that are specified by Cabinet Order (limited to those paid in Japan, and excluding distributions of proceeds to which the provisions of Article 9-4-2, paragraph (1) apply; hereinafter referred to in this Article as "dividends and similar income on listed shares, etc.") and that are paid on or after January 1, 2016 to an individual, a domestic corporation (excluding a domestic corporation listed in Appended Table 1 of that Act), or a foreign corporation, must, when delivering the dividends and similar income on listed shares, etc. to the individual, domestic corporation, or foreign corporation, collect income tax in the amount calculated by multiplying the amount to be delivered (where there is an amount specified in any item of paragraph (3) to be deducted pursuant to the provisions of that paragraph, the amount obtained by adding that amount and any other amount specified by Cabinet Order) by a tax rate of 15 percent (or 20 percent, for dividends and similar income listed in item (i) delivered to a major shareholder, etc. of the domestic corporation paying the dividends and similar income), and pay it to the State by the 10th day of the month following the month that includes the day of collection:
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**一** 第三十七条の十一第二項第一号に掲げる株式等の利子等又は配当等
art-9-3-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1/item-1
interest and similar income or dividends and similar income on shares, etc. listed in Article 37-11, paragraph (2), item (i);
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**二** 投資信託でその設定に係る受益権の募集が前条第二号に規定する公募により行われたもの（特定株式投資信託を除く。）の収益の分配
art-9-3-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1/item-2
distributions of proceeds from an investment trust for which the public offering of beneficial rights at its establishment was conducted through a public offering as prescribed in item (ii) of the preceding Article (excluding a specified stock investment trust);
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**三** 特定投資法人（前条第三号に規定する特定投資法人をいう。）の投資口の配当等
art-9-3-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1/item-3
dividends and similar income on investment units of a specified investment corporation (meaning a specified investment corporation as prescribed in item (iii) of the preceding Article);
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**四** 特定受益証券発行信託（その信託契約の締結時において委託者が取得する受益権の募集が第八条の四第一項第四号に規定する公募により行われたものに限る。）の収益の分配
art-9-3-2/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1/item-4
distributions of proceeds from a specified trust that issues beneficiary certificates (limited to one for which the public offering of beneficial rights acquired by the settlor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in Article 8-4, paragraph (1), item (iv));
machine translation, not official
**五** 特定目的信託（その信託契約の締結時において原委託者が有する社債的受益権の募集が第八条の二第一項第二号に規定する公募により行われたものに限る。）の社債的受益権の剰余金の配当
art-9-3-2/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1/item-5
dividends of surplus on bond-type beneficial interests in a special purpose trust (limited to one for which the public offering of bond-type beneficial interests held by the original entrustor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in Article 8-2, paragraph (1), item (ii));
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**六** 第三条第一項第一号に規定する特定公社債の利子
art-9-3-2/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1/item-6
interest on specified public and corporate bonds prescribed in Article 3, paragraph (1), item (i).
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**第二項** 前項の規定の適用を受ける上場株式等の配当等の支払をする者については、所得税法第百八十一条第一項並びに第二百十二条第一項及び第三項のうち当該上場株式等の配当等に係る部分の規定は、適用しない。
art-9-3-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-2
The provisions of Article 181, paragraph (1) and Article 212, paragraphs (1) and (3) of the Income Tax Act, insofar as they pertain to dividends and similar income on listed shares, etc., do not apply to a person who pays the dividends and similar income on listed shares, etc. subject to the provisions of the preceding paragraph.
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**第三項** 第一項の場合において、支払の取扱者が交付をする上場株式等の配当等の次の各号に掲げる区分に応じ当該各号に定める金額があるときは、当該各号に定める金額は、同項の規定により徴収して納付すべき当該上場株式等の配当等に係る所得税の額を限度として当該所得税の額から控除する。
art-9-3-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-3
In the case referred to in paragraph (1), where there is an amount specified in any of the following items according to the category of dividends and similar income on listed shares, etc. delivered by a person in charge of handling payment listed in those items, the amount specified in that item is deducted from the amount of income tax to be collected and paid pursuant to the provisions of that paragraph with respect to the dividends and similar income on listed shares, etc., up to the amount of that income tax:
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**一** 投資信託（法人税法第二条第二十九号ロに掲げる信託に限る。以下この号において「証券投資信託等」という。）又は特定受益証券発行信託の収益の分配 当該証券投資信託等又は特定受益証券発行信託の信託財産（当該証券投資信託等がその信託財産を他の証券投資信託で政令で定めるものの受益権に対する投資として運用することを目的とする投資信託で政令で定めるものに該当する場合における当該他の証券投資信託の信託財産を含む。）について当該証券投資信託等又は特定受益証券発行信託を引き受けた内国法人又は外国法人が納付した所得税法第百七十六条第三項又は第百八十条の二第三項に規定する所得税の額のうち当該収益の分配に対応する部分の金額として政令で定めるところにより計算した金額
art-9-3-2/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-3/item-1
distributions of proceeds from an investment trust (limited to a trust listed in Article 2, item (xxix), (b) of the Corporation Tax Act; hereinafter referred to in this item as a "securities investment trust, etc.") or a specified trust that issues beneficiary certificates: the amount calculated, as specified by Cabinet Order, as the amount of the portion corresponding to the distributions of proceeds, out of the amount of income tax prescribed in Article 176, paragraph (3) or Article 180-2, paragraph (3) of the Income Tax Act paid by the domestic corporation or foreign corporation that has undertaken the securities investment trust, etc. or the specified trust that issues beneficiary certificates with respect to the trust property of the securities investment trust, etc. or the specified trust that issues beneficiary certificates (including, where the securities investment trust, etc. falls under an investment trust specified by Cabinet Order whose purpose is to invest its trust property in beneficial rights of another securities investment trust specified by Cabinet Order, the trust property of that other securities investment trust);
machine translation, not official
**二** 特定目的会社の利益の配当（所得税法第二十四条第一項に規定する利益の配当をいう。以下この号において同じ。） 当該特定目的会社が納付した外国法人税の額（法人税法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この項において同じ。）のうち当該利益の配当に対応する部分の金額として政令で定めるところにより計算した金額
art-9-3-2/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-3/item-2
dividends of profits of a specific purpose company (meaning dividends of profits as prescribed in Article 24, paragraph (1) of the Income Tax Act; hereinafter the same applies in this item): the amount calculated, as specified by Cabinet Order, as the amount of the portion corresponding to the dividends of profits, out of the amount of foreign country's corporate tax (meaning the amount of creditable foreign country's corporate tax as prescribed in Article 69, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph) paid by the specific purpose company;
machine translation, not official
**三** 投資法人の投資口の配当等 当該投資法人が納付した外国法人税の額のうち当該配当等に対応する部分の金額として政令で定めるところにより計算した金額
art-9-3-2/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-3/item-3
dividends and similar income on investment units of an investment corporation: the amount calculated, as specified by Cabinet Order, as the amount of the portion corresponding to the dividends and similar income, out of the amount of foreign country's corporate tax paid by the investment corporation;
machine translation, not official
**四** 特定目的信託の受益権の剰余金の配当 当該特定目的信託に係る第九条の六の三第一項に規定する受託法人が納付した外国法人税の額のうち当該剰余金の配当に対応する部分の金額として政令で定めるところにより計算した金額
art-9-3-2/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-3/item-4
dividends of surplus on beneficial interests in a special purpose trust: the amount calculated, as specified by Cabinet Order, as the amount of the portion corresponding to the dividends of surplus, out of the amount of foreign country's corporate tax paid by the Trust Corporation prescribed in Article 9-6-3, paragraph (1) of the special purpose trust.
machine translation, not official
**第四項** 第一項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。
art-9-3-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-4
Income tax to be collected and paid pursuant to the provisions of paragraph (1) is deemed to be income tax pertaining to withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of that Act, the Act on General Rules for National Taxes, and the National Tax Collection Act apply thereto.
machine translation, not official
**第五項** 第三項の規定の適用がある場合における所得税法第百七十条、第百七十五条及び第百七十九条の規定の適用については、同法第百七十条、第百七十五条第一号及び第二号並びに第百七十九条第一号及び第三号中「計算した金額」とあるのは、「計算した金額（租税特別措置法第九条の三の二第三項（上場株式等の配当等に係る源泉徴収義務等の特例）の規定の適用がある場合には、同項の規定により控除された同項各号に定める金額を控除した金額）」とする。
art-9-3-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-5
Where the provisions of paragraph (3) apply, with regard to the application of the provisions of Article 170, Article 175, and Article 179 of the Income Tax Act, the phrase "calculated amount" in Article 170, Article 175, items (i) and (ii), and Article 179, items (i) and (iii) of that Act is deemed to be replaced with "calculated amount (where the provisions of Article 9-3-2, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.) apply, the amount obtained by deducting the amount specified in each item of that paragraph which has been deducted pursuant to the provisions of that paragraph)".
machine translation, not official
**第六項** 第三項の規定の適用がある場合において、上場株式等の配当等の交付を受ける者が個人であるときは、当該個人に対する所得税法の規定の適用については、同法第九十三条第一項中「収益の分配の支払」とあるのは「収益の分配の支払又は租税特別措置法第九条の三の二第一項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する上場株式等の配当等（以下「上場株式等の配当等」という。）の交付」と、「同項」とあるのは「第百七十六条第三項」と、「金額（」とあるのは「金額及び当該上場株式等の配当等に係る同法第九条の三の二第三項の規定により控除された同項各号に定める金額に相当する金額（以下「上場株式配当等控除額」という。）のうち所得税の額に対応する部分以外の部分の金額として政令で定める金額（以下「調整対象外国税相当額」という。）（」と、同法第百二十条第一項第四号（同法第百六十六条において準用する場合を含む。）中「金額。」とあるのは「金額とし、上場株式等の配当等の交付を受けた場合には、当該上場株式等の配当等（第百七十条（分離課税に係る所得税の税率）の規定の適用を受けた同条の国内源泉所得に該当するもの並びに租税特別措置法第八条の五第一項（確定申告を要しない配当所得等）の規定の適用を受けた同項に規定する利子等及び配当等を除く。）に係る上場株式配当等控除額のうち所得税の額に対応する部分の金額として政令で定める金額を加算した金額とする。」と、同法第百六十五条の五の三第一項中「収益の分配の支払」とあるのは「収益の分配の支払又は上場株式等の配当等（第百七十条（分離課税に係る所得税の税率）の規定の適用を受けた同条の国内源泉所得に該当するものを除く。）の交付」と、「支払を受ける場合に限る」とあるのは「支払又は交付を受ける場合に限る」と、「金額（」とあるのは「金額及び当該上場株式等の配当等に係る調整対象外国税相当額（」とする。
art-9-3-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-6
Where the provisions of paragraph (3) apply and the person who receives delivery of dividends and similar income on listed shares, etc. is an individual, with regard to the application of the provisions of the Income Tax Act to the individual: in Article 93, paragraph (1) of that Act, the phrase "payment of distribution of proceeds" is deemed to be replaced with "payment of distribution of proceeds or delivery of dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.) (hereinafter referred to as "dividends and similar income on listed shares, etc.")", the phrase "that paragraph" is deemed to be replaced with "Article 176, paragraph (3)", and the phrase "amount (" is deemed to be replaced with "amount and the amount specified by Cabinet Order as the amount of the portion other than the portion corresponding to the amount of income tax (hereinafter referred to as the "amount equivalent to foreign tax for adjustment") out of the amount equivalent to the amount specified in each item of Article 9-3-2, paragraph (3) of that Act which has been deducted pursuant to the provisions of that paragraph with respect to the dividends and similar income on listed shares, etc. (hereinafter referred to as the "listed share dividend deduction amount") ("; in Article 120, paragraph (1), item (iv) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), the phrase "amount." is deemed to be replaced with "amount, and where dividends and similar income on listed shares, etc. have been delivered, it is to be the amount obtained by adding the amount specified by Cabinet Order as the amount of the portion corresponding to the amount of income tax out of the listed share dividend deduction amount pertaining to the dividends and similar income on listed shares, etc. (excluding those falling under the domestic source income referred to in Article 170 (Tax Rates for Income Taxes under Separate Taxation) to which the provisions of that Article have been applied, and interest and similar income and dividends and similar income prescribed in Article 8-5, paragraph (1) of the Act on Special Measures Concerning Taxation (Dividend Income, etc. for Which No Final Return Is Required) to which the provisions of that paragraph have been applied)."; and in Article 165-5-3, paragraph (1) of that Act, the phrase "payment of distribution of proceeds" is deemed to be replaced with "payment of distribution of proceeds or delivery of dividends and similar income on listed shares, etc. (excluding those falling under the domestic source income referred to in Article 170 (Tax Rates for Income Taxes under Separate Taxation) to which the provisions of that Article have been applied)", the phrase "limited to cases where it receives payment" is deemed to be replaced with "limited to cases where it receives payment or delivery", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to foreign tax for adjustment pertaining to the dividends and similar income on listed shares, etc. (".
machine translation, not official
**第七項** 第三項の規定の適用がある場合において、上場株式等の配当等の交付を受ける者が第一項に規定する内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法及び地方法人税法の規定の適用については、当該内国法人にあつては、法人税法第六十八条第一項中「を除く」とあるのは「（租税特別措置法第九条の三の二第三項（上場株式等の配当等に係る源泉徴収義務等の特例）の規定により控除された同項各号に定める金額に相当する金額（以下「上場株式配当等控除額」という。）のうち所得税の額に対応する部分以外の部分の金額として政令で定める金額（以下「調整対象外国税相当額」という。）を除く。）を除くものとし、当該内国法人が交付を受ける租税特別措置法第九条の三の二第一項に規定する上場株式等の配当等（以下「上場株式等の配当等」という。）に係る上場株式配当等控除額のうち所得税の額に対応する部分の金額として政令で定める金額を加える」と、同法第六十九条の二第一項中「収益の分配の支払」とあるのは「収益の分配の支払又は上場株式等の配当等の交付」と、「金額（」とあるのは「金額及び当該上場株式等の配当等に係る調整対象外国税相当額（」とし、当該外国法人にあつては、同法第百四十四条中「第六十八条（」とあるのは「租税特別措置法第九条の三の二第七項（上場株式等の配当等に係る源泉徴収義務等の特例）の規定により読み替えて適用する第六十八条（」と、「第六十八条第一項」とあるのは「同項の規定により読み替えて適用する第六十八条第一項」と、「除く」とあるのは「除くもの」と、「（同法」とあるのは「（所得税法」と、同法第百四十四条の二の二第一項中「収益の分配の支払」とあるのは「収益の分配の支払又は上場株式等の配当等の交付」と、「ものの支払」とあるのは「ものの支払又は交付」と、「金額（」とあるのは「金額及び当該上場株式等の配当等に係る調整対象外国税相当額（」とする。
art-9-3-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-7
Where the provisions of paragraph (3) apply and the person who receives delivery of dividends and similar income on listed shares, etc. is a domestic corporation or a foreign corporation prescribed in paragraph (1), with regard to the application of the provisions of the Corporation Tax Act and the Local Corporation Tax Act to the domestic corporation or foreign corporation: for the domestic corporation, in Article 68, paragraph (1) of the Corporation Tax Act, the phrase "excluding" is deemed to be replaced with "excluding (excluding the amount specified by Cabinet Order as the amount of the portion other than the portion corresponding to the amount of income tax (hereinafter referred to as the "amount equivalent to foreign tax for adjustment") out of the amount equivalent to the amount specified in each item of Article 9-3-2, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.) which has been deducted pursuant to the provisions of that paragraph (hereinafter referred to as the "listed share dividend deduction amount")), and adding the amount specified by Cabinet Order as the amount of the portion corresponding to the amount of income tax out of the listed share dividend deduction amount pertaining to dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation (hereinafter referred to as "dividends and similar income on listed shares, etc.") delivered to the domestic corporation", and in Article 69-2, paragraph (1) of that Act, the phrase "payment of distribution of proceeds" is deemed to be replaced with "payment of distribution of proceeds or delivery of dividends and similar income on listed shares, etc.", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to foreign tax for adjustment pertaining to the dividends and similar income on listed shares, etc. ("; and for the foreign corporation, in Article 144 of that Act, the phrase "Article 68 (" is deemed to be replaced with "Article 68 as applied by replacing the terms pursuant to the provisions of Article 9-3-2, paragraph (7) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.) (", the phrase "Article 68, paragraph (1)" is deemed to be replaced with "Article 68, paragraph (1) as applied by replacing the terms pursuant to the provisions of that paragraph", the phrase "excluding" is deemed to be replaced with "excluding those", and the phrase "(that Act" is deemed to be replaced with "(the Income Tax Act", and in Article 144-2-2, paragraph (1) of that Act, the phrase "payment of distribution of proceeds" is deemed to be replaced with "payment of distribution of proceeds or delivery of dividends and similar income on listed shares, etc.", the phrase "payment of those" is deemed to be replaced with "payment or delivery of those", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to foreign tax for adjustment pertaining to the dividends and similar income on listed shares, etc. (".
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**第八項** 上場株式等の配当等につき第一項の規定により所得税が徴収されるべき場合には、当該上場株式等の配当等を有する居住者又は恒久的施設を有する非居住者については、当該上場株式等の配当等の国内における支払の取扱者から交付を受けるべき金額については、当該金額を第八条の五第四項に規定する支払を受けるべき利子等の額又は配当等の額とみなして、同条の規定を適用する。
art-9-3-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-8
Where income tax is to be collected pursuant to the provisions of paragraph (1) on dividends and similar income on listed shares, etc., the provisions of Article 8-5 apply to a resident or a nonresident who has a permanent establishment who has the dividends and similar income on listed shares, etc., by deeming the amount to be delivered by the person in charge of handling payment in Japan of the dividends and similar income on listed shares, etc. to be the amount of interest and similar income or the amount of dividends and similar income to be received prescribed in paragraph (4) of that Article.
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**第九項** 第二項から前項までに定めるもののほか、第一項の規定の適用を受ける上場株式等の配当等に係る所得税法第二百二十四条及び第二百二十五条の規定の特例その他同項の規定の適用に関し必要な事項は、政令で定める。
art-9-3-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-9
Beyond what is provided for in paragraph (2) through the preceding paragraph, special provisions of Article 224 and Article 225 of the Income Tax Act pertaining to dividends and similar income on listed shares, etc. subject to the provisions of paragraph (1) and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
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### 第九条の四（特定の投資法人等の運用財産等に係る利子等の課税の特例） — Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Certain Investment Corporations, etc.
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art-9-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4 · https://japanlaw.org/l/332AC0000000026/art-9-4
**第一項** 所得税法第七条第一項第四号、第百七十四条、第百七十五条及び第二百十二条第三項の規定は、次の各号に掲げる法人がその資産として運用している公社債、合同運用信託、投資信託若しくは特定受益証券発行信託の受益権、社債的受益権、株式又は出資（以下この条において「公社債等」という。）につき国内において同法第二十三条第一項に規定する利子等（以下この条において「利子等」という。）又は同法第二十四条第一項に規定する配当等（以下この条において「配当等」という。）の支払をする者の備え付ける帳簿に、当該公社債等が当該各号に掲げる法人の運用に係る資産である旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該利子等又は配当等については、適用しない。
art-9-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-4/par-1
Where a corporation listed in any of the following items has had the fact that public and corporate bonds, beneficial interests in a jointly managed trust, an investment trust, or a specified trust that issues beneficiary certificates, bond-type beneficial interests, shares, or capital contributions which it manages as its assets (hereinafter referred to in this Article as "public and corporate bonds, etc.") are assets under the management of the corporation listed in that item, and other matters specified by Order of the Ministry of Finance, entered in the books kept by the person who pays in Japan, on the public and corporate bonds, etc., interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act (hereinafter referred to in this Article as "interest and similar income") or dividends and similar income prescribed in Article 24, paragraph (1) of that Act (hereinafter referred to in this Article as "dividends and similar income"), the provisions of Article 7, paragraph (1), item (iv), Article 174, Article 175, and Article 212, paragraph (3) of that Act do not apply to the interest and similar income or dividends and similar income paid on the public and corporate bonds, etc. within the period during which the entry has been made:
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**一** 投資法人（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人をいう。以下この号において同じ。）のうち、次のいずれかに該当するもの
art-9-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-9-4/par-1/item-1
an investment corporation (meaning an investment corporation as prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this item) that falls under either of the following:
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**イ** その有する資産を主として有価証券に対する投資として運用することを目的として設立されたものとして政令で定める投資法人
art-9-4/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-9-4/par-1/item-1/sub-1
an investment corporation specified by Cabinet Order as having been established for the purpose of investing its assets mainly in securities;
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**ロ** その設立の際の投資口（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口をいう。）の募集が金融商品取引法第二条第三項に規定する取得勧誘であつて同項第一号に掲げる場合に該当するものとして政令で定めるものにより行われた投資法人
art-9-4/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-9-4/par-1/item-1/sub-2
an investment corporation for which the public offering of investment units (meaning investment units as prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations) at its incorporation was conducted through a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph;
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**二** 資産の流動化に関する法律第二条第三項に規定する特定目的会社のうち、同条第一項に規定する特定資産が主として有価証券であるものとして政令で定めるもの
art-9-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-9-4/par-1/item-2
a specific purpose company as prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets which is specified by Cabinet Order as one whose specified assets prescribed in paragraph (1) of that Article are mainly securities.
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**第二項** 所得税法第七条第一項第四号、第百七十四条、第百七十五条及び第二百十二条第三項の規定は、同法第百七十六条第一項に規定する内国信託会社が、その引き受けた証券投資信託以外の投資信託（その設定に係る受益権の募集が第八条の四第一項第二号に規定する公募により行われたものであり、かつ、国内にある営業所、事務所その他これらに準ずるものに信託されたものに限る。第四項において同じ。）の信託財産に属する公社債等につき国内において利子等又は配当等の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該利子等又は配当等については、適用しない。
art-9-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-4/par-2
Where a domestic trust company prescribed in Article 176, paragraph (1) of the Income Tax Act has had the fact that public and corporate bonds, etc. belonging to the trust property of an investment trust other than a securities investment trust which it has undertaken (limited to one for which the public offering of beneficial rights at its establishment was conducted through a public offering as prescribed in Article 8-4, paragraph (1), item (ii), and which has been entrusted to a business office, office, or any other equivalent place located in Japan; the same applies in paragraph (4)) belong to that trust property, and other matters specified by Order of the Ministry of Finance, entered in the books kept by the person who pays interest and similar income or dividends and similar income in Japan on the public and corporate bonds, etc., the provisions of Article 7, paragraph (1), item (iv), Article 174, Article 175, and Article 212, paragraph (3) of that Act do not apply to the interest and similar income or dividends and similar income paid on the public and corporate bonds, etc. within the period during which the entry has been made.
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**第三項** 所得税法第七条第一項第四号、第百七十四条、第百七十五条及び第二百十二条第三項の規定は、特定目的信託（信託された資産の流動化に関する法律第二条第一項に規定する特定資産が主として有価証券であるものとして政令で定めるものに限る。以下この項において同じ。）の受託法人（所得税法第六条の三に規定する受託法人（第二条の二第二項において準用する同法第六条の三第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。）が当該特定目的信託の信託財産に属する公社債等につき国内において利子等又は配当等の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該利子等又は配当等については、適用しない。
art-9-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-4/par-3
Where the Trust Corporation (meaning a Trust Corporation prescribed in Article 6-3 of the Income Tax Act (limited to one to which the provisions of this Act apply as a domestic corporation pursuant to the provisions of Article 6-3, item (i) of that Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (2))) of a special purpose trust (limited to one specified by Cabinet Order as a trust whose entrusted specified assets prescribed in Article 2, paragraph (1) of the Act on the Securitization of Assets are mainly securities; hereinafter the same applies in this paragraph) has had the fact that public and corporate bonds, etc. belonging to the trust property of the special purpose trust belong to that trust property, and other matters specified by Order of the Ministry of Finance, entered in the books kept by the person who pays interest and similar income or dividends and similar income in Japan on the public and corporate bonds, etc., the provisions of Article 7, paragraph (1), item (iv), Article 174, Article 175, and Article 212, paragraph (3) of the Income Tax Act do not apply to the interest and similar income or dividends and similar income paid on the public and corporate bonds, etc. within the period during which the entry has been made.
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**第四項** 所得税法第七条第一項第五号、第百七十八条、第百七十九条並びに第二百十二条第一項及び第二項の規定は、同法第百八十条の二第一項に規定する外国信託会社が、その引き受けた証券投資信託以外の投資信託の信託財産に属する公社債等につき同法第百六十一条第一項第八号（同号ハを除く。）又は第九号に掲げる国内源泉所得（以下この項において「特定国内源泉所得」という。）の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該特定国内源泉所得については、適用しない。
art-9-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-4/par-4
Where a foreign trust company prescribed in Article 180-2, paragraph (1) of the Income Tax Act has had the fact that public and corporate bonds, etc. belonging to the trust property of an investment trust other than a securities investment trust which it has undertaken belong to that trust property, and other matters specified by Order of the Ministry of Finance, entered in the books kept by the person who pays, on the public and corporate bonds, etc., domestic source income listed in Article 161, paragraph (1), item (viii) (excluding (c) of that item) or item (ix) of that Act (hereinafter referred to in this paragraph as "specified domestic source income"), the provisions of Article 7, paragraph (1), item (v), Article 178, Article 179, and Article 212, paragraphs (1) and (2) of that Act do not apply to the specified domestic source income paid on the public and corporate bonds, etc. within the period during which the entry has been made.
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### 第九条の四の二（上場証券投資信託等の償還金等に係る課税の特例） — Special Provisions on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc.
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art-9-4-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2 · https://japanlaw.org/l/332AC0000000026/art-9-4-2
**第一項** 内国法人（所得税法別表第一に掲げる内国法人を除く。次項において同じ。）又は恒久的施設を有する外国法人が国内において次に掲げる信託（その受益権が金融商品取引法第二条第十六項に規定する金融商品取引所（これに類するもので外国の法令に基づき設立されたものを含む。）に上場されていることその他の政令で定める要件に該当するものに限る。次項及び第三項において「上場証券投資信託等」という。）の終了又は一部の解約により支払を受ける収益の分配（恒久的施設を有する外国法人が支払を受けるものにあつては、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものに限る。）については、所得税法第百七十四条、第百七十五条、第百七十八条、第百七十九条及び第二百十二条第一項から第三項までの規定並びに第八条の三第二項及び第三項の規定は、適用しない。
art-9-4-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-1
The provisions of Article 174, Article 175, Article 178, Article 179, and Article 212, paragraphs (1) through (3) of the Income Tax Act and Article 8-3, paragraphs (2) and (3) do not apply to distributions of proceeds which a domestic corporation (excluding a domestic corporation listed in Appended Table 1 of the Income Tax Act; the same applies in the following paragraph) or a foreign corporation that has a permanent establishment receives in Japan upon the termination or partial cancellation of any of the following trusts (limited to those whose beneficial rights are listed on a financial instruments exchange as prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act (including a similar exchange established under the laws and regulations of a foreign state) or which otherwise meet the requirements specified by Cabinet Order; referred to in the following paragraph and paragraph (3) as "listed securities investment trusts, etc.") (for those received by a foreign corporation that has a permanent establishment, limited to those falling under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act):
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**一** 公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が第九条の三第二号に規定する公募により行われたもの（特定株式投資信託を除く。）
art-9-4-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-1/item-1
a securities investment trust other than a bond investment trust for which the public offering of beneficial rights at its establishment was conducted through a public offering as prescribed in Article 9-3, item (ii) (excluding a specified stock investment trust);
machine translation, not official
**二** 特定受益証券発行信託
art-9-4-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-1/item-2
a specified trust that issues beneficiary certificates.
machine translation, not official
**第二項** 内国法人又は恒久的施設を有する外国法人に対し国内において上場証券投資信託等の終了（当該上場証券投資信託等の信託の併合に係るものである場合にあつては、当該上場証券投資信託等の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされた信託の併合に係るものに限る。以下この項において同じ。）又は一部の解約により金銭その他の資産（恒久的施設を有する外国法人に対し支払われるものにあつては、当該恒久的施設に帰せられるものに限る。以下この項及び次項において「償還金等」という。）の支払をする者は、当該償還金等の支払を受ける内国法人又は恒久的施設を有する外国法人の各法人別に、その法人の名称及び本店又は主たる事務所の所在地、当該償還金等の額その他の財務省令で定める事項を記載した調書（以下この条において「上場証券投資信託等の償還金等の支払調書」という。）を、その上場証券投資信託等の終了又は一部の解約があつた日の属する月の翌月末日までに、当該支払をする者の本店又は主たる事務所の所在地の所轄税務署長に提出しなければならない。
art-9-4-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-2
A person who pays in Japan to a domestic corporation or a foreign corporation that has a permanent establishment money or other assets (for those paid to a foreign corporation that has a permanent establishment, limited to those attributable to the permanent establishment; hereinafter referred to in this paragraph and the following paragraph as "redemption money or a similar asset") upon the termination (where it pertains to a merger of trusts of a listed securities investment trust, etc., limited to a termination pertaining to a merger of trusts in which assets other than beneficial interests in the trust newly formed by the merger of trusts (excluding money or other assets delivered to a beneficiary who opposes the merger of trusts as consideration based on that beneficiary's demand for purchase) have been delivered to the beneficiaries of the listed securities investment trust, etc.; hereinafter the same applies in this paragraph) or partial cancellation of a listed securities investment trust, etc. must submit a report stating the name and the location of the head office or principal office of the corporation, the amount of the redemption money or a similar asset, and other matters specified by Order of the Ministry of Finance, for each domestic corporation or foreign corporation that has a permanent establishment receiving the payment of the redemption money or a similar asset (hereinafter referred to in this Article as a "payment report on redemption money, etc. of listed securities investment trusts, etc."), to the competent district director with jurisdiction over the location of the head office or principal office of the person making the payment, by the last day of the month following the month that includes the day on which the termination or partial cancellation of the listed securities investment trust, etc. occurred.
machine translation, not official
**第三項** 国税庁、国税局又は税務署の当該職員は、上場証券投資信託等の償還金等の支払調書の提出に関する調査について必要があるときは、当該上場証券投資信託等の償還金等の支払調書を提出する義務がある者に質問し、その者の償還金等の支払に係る上場証券投資信託等に関する帳簿書類その他の物件を検査し、又は当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-9-4-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-3
When it is necessary for an investigation concerning the submission of a payment report on redemption money, etc. of listed securities investment trusts, etc., the relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office may ask questions of a person who is obligated to submit the payment report on redemption money, etc. of listed securities investment trusts, etc., inspect that person's books and documents concerning the listed securities investment trusts, etc. pertaining to the payment of redemption money or a similar asset and other articles, or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**第四項** 国税庁、国税局又は税務署の当該職員は、上場証券投資信託等の償還金等の支払調書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。
art-9-4-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-4
When it is necessary for an investigation concerning the submission of a payment report on redemption money, etc. of listed securities investment trusts, etc., the relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office may retain articles submitted in the course of the investigation.
machine translation, not official
**第五項** 国税庁、国税局又は税務署の当該職員は、第三項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-9-4-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-5
The relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office, when asking questions, conducting an inspection, or requesting presentation or submission pursuant to the provisions of paragraph (3), must carry an identification card and present it to the person concerned when requested.
machine translation, not official
**第六項** 第三項及び第四項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
art-9-4-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-6
The authority of the official under the provisions of paragraph (3) and paragraph (4) must not be construed as being granted for the purpose of a criminal investigation.
machine translation, not official
**第七項** 前項に定めるもののほか、第四項の規定の適用に関し必要な事項は、政令で定める。
art-9-4-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-7
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (4) are specified by Cabinet Order.
machine translation, not official
### 第九条の五（公募株式等証券投資信託の受益権を買い取つた金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例） — Special Provisions on Withholding at the Source for Distributions of Proceeds Received by a Financial Instruments Business Operator, etc. That Has Purchased Beneficial Interests in a Publicly Offered Securities Investment Trust in Shares, etc.
caption: machine translation, not official
art-9-5 · https://japanlaw.org/en/special-taxation-measures-act/art-9-5 · https://japanlaw.org/l/332AC0000000026/art-9-5
**第一項** 金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。）その他政令で定める者（以下この条において「金融商品取引業者等」という。）が募集その他の政令で定める取扱いを行つた公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が公募（同法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたもの（特定株式投資信託及び前条第一項に規定する上場証券投資信託等を除く。以下この項及び次項において「公募株式等証券投資信託」という。）の受益権を当該取扱いに係る顧客から買い取つた場合において、当該受益権が社債、株式等の振替に関する法律に規定する振替口座簿への記載又は記録その他の政令で定める方法により管理されているものであるときは、当該金融商品取引業者等が当該買取りの日又は同日の翌営業日（政令で定める場合にあつては、政令で定める日）に当該公募株式等証券投資信託の終了又は一部の解約により支払を受ける収益の分配のうち当該顧客が当該受益権を引き続き所有していた期間に対応する部分の額として政令で定めるところにより計算した金額に相当する部分については、所得税法第百七十四条、第百七十五条、第百七十八条、第百七十九条並びに第二百十二条第一項及び第三項の規定は、適用しない。
art-9-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-1
Where a financial instruments business operator as prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a person engaged in type I financial instruments business as prescribed in Article 28, paragraph (1) of that Act) or any other person specified by Cabinet Order (hereinafter referred to in this Article as a "financial instruments business operator, etc.") has purchased, from a customer in the handling, beneficial rights in a securities investment trust other than a bond investment trust for which the financial instruments business operator, etc. has conducted a public offering or other handling specified by Cabinet Order and for which the public offering of beneficial rights at its establishment was conducted through a public offering (meaning a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of that Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph) (excluding a specified stock investment trust and a listed securities investment trust, etc. prescribed in paragraph (1) of the preceding Article; hereinafter referred to in this paragraph and the following paragraph as a "publicly offered securities investment trust in shares, etc."), and the beneficial rights are managed by entry or recording in a transfer account book as prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares or by any other method specified by Cabinet Order, the provisions of Article 174, Article 175, Article 178, Article 179, and Article 212, paragraphs (1) and (3) of the Income Tax Act do not apply to the portion, out of the distributions of proceeds which the financial instruments business operator, etc. receives upon the termination or partial cancellation of the publicly offered securities investment trust in shares, etc. on the day of the purchase or the business day following that day (in the cases specified by Cabinet Order, the day specified by Cabinet Order), that is equivalent to the amount calculated, as specified by Cabinet Order, as the amount of the portion corresponding to the period during which the customer continuously held the beneficial rights.
machine translation, not official
**第二項** 前項の規定は、金融商品取引業者等が、政令で定めるところにより、当該公募株式等証券投資信託の収益の分配につき同項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した申告書を、当該公募株式等証券投資信託の収益の分配の支払をする者（次項において「支払者」という。）を経由して税務署長に提出した場合に限り、適用する。
art-9-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-2
The provisions of the preceding paragraph apply only where a financial instruments business operator, etc. has submitted, as specified by Cabinet Order, a return stating that it seeks the application of the provisions of that paragraph to distributions of proceeds from the publicly offered securities investment trust in shares, etc. and other matters specified by Order of the Ministry of Finance, to the district director via the person who pays the distributions of proceeds from the publicly offered securities investment trust in shares, etc. (referred to in the following paragraph as the "payer").
machine translation, not official
**第三項** 前項の金融商品取引業者等は、同項の規定による申告書の提出に代えて、同項の支払者に対し、当該申告書に記載すべき事項を第三条の三第八項に規定する電磁的方法により提供することができる。この場合において、当該金融商品取引業者等は、当該申告書を当該支払者に提出したものとみなす。
art-9-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-3
A financial instruments business operator, etc. referred to in the preceding paragraph may, in lieu of submitting the return pursuant to the provisions of that paragraph, provide the payer referred to in that paragraph with the matters to be stated in the return by electronic or magnetic means prescribed in Article 3-3, paragraph (8). In this case, the financial instruments business operator, etc. is deemed to have submitted the return to the payer.
machine translation, not official
### 第九条の六（特定目的会社の利益の配当に係る源泉徴収等の特例） — Special Provisions on Withholding at the Source, etc. for Dividends of Profits of Specific Purpose Companies
caption: machine translation, not official
art-9-6 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6 · https://japanlaw.org/l/332AC0000000026/art-9-6
**第一項** 特定目的会社（資産の流動化に関する法律第二条第三項に規定する特定目的会社をいう。以下この条において同じ。）が納付した外国法人税の額（法人税法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下第九条の六の四までにおいて同じ。）は、政令で定めるところにより、当該特定目的会社の利益の配当（所得税法第二十四条第一項に規定する利益の配当をいう。以下この条において同じ。）に係る所得税の額を限度として当該所得税の額から控除する。
art-9-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-1
The amount of foreign country's corporate tax (meaning the amount of creditable foreign country's corporate tax as prescribed in Article 69, paragraph (1) of the Corporation Tax Act; hereinafter the same applies through Article 9-6-4) paid by a specific purpose company (meaning a specific purpose company as prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets; hereinafter the same applies in this Article) is, as specified by Cabinet Order, deducted from the amount of income tax on dividends of profits of the specific purpose company (meaning dividends of profits as prescribed in Article 24, paragraph (1) of the Income Tax Act; hereinafter the same applies in this Article), up to the amount of that income tax.
machine translation, not official
**第二項** 前項の規定の適用を受ける特定目的会社が居住者、非居住者、内国法人又は外国法人に対し利益の配当の支払をする場合における所得税法第百八十二条第二号に規定する配当等の金額、同法第二百十三条第一項第一号に規定する国内源泉所得の金額又は同条第二項第二号に規定する配当等の金額は、これらの規定にかかわらず、これらの金額に前項の規定により控除する金額を加算した金額とする。
art-9-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-2
Where a specific purpose company subject to the provisions of the preceding paragraph is to pay dividends of profits to a resident, a nonresident, a domestic corporation, or a foreign corporation, the amount of dividends and similar income prescribed in Article 182, item (ii) of the Income Tax Act, the amount of domestic source income prescribed in Article 213, paragraph (1), item (i) of the Act, or the amount of dividends and similar income prescribed in paragraph (2), item (ii) of the Article is to be the amount obtained by adding the amount to be credited pursuant to the provisions of the preceding paragraph to these amounts, notwithstanding these provisions.
machine translation, not official
**第三項** 居住者又は恒久的施設を有する非居住者が特定目的会社の利益の配当の支払を受ける場合（当該非居住者にあつては、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当するものの支払を受ける場合に限る。）において、当該利益の配当に係る特定目的会社分配時調整外国税相当額（当該特定目的会社が納付した外国法人税の額で第一項の規定により当該利益の配当に係る所得税の額から控除された金額のうち当該居住者又は恒久的施設を有する非居住者が支払を受ける利益の配当に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該居住者又は恒久的施設を有する非居住者に対する同法の規定の適用については、同法第九十三条第一項及び第百六十五条の五の三第一項中「の収益の分配」とあるのは「の収益の分配又は租税特別措置法第九条の六第一項（特定目的会社の利益の配当に係る源泉徴収等の特例）に規定する特定目的会社の同項に規定する利益の配当」と、「同項」とあるのは「第百七十六条第三項」と、「金額（」とあるのは「金額及び同法第九条の六第三項に規定する特定目的会社分配時調整外国税相当額（」とする。
art-9-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-3
Where a resident or a nonresident who has a permanent establishment receives payment of dividends of profits of a specific purpose company (for the nonresident, limited to cases where it receives payment of those falling under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by a specific purpose company pertaining to the dividends of profits (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends of profits received by the resident or the nonresident who has a permanent establishment, out of the amount of foreign country's corporate tax paid by the specific purpose company which has been deducted from the amount of income tax on the dividends of profits pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act to the resident or the nonresident who has a permanent establishment, the phrase "distribution of proceeds" in Article 93, paragraph (1) and Article 165-5-3, paragraph (1) of that Act is deemed to be replaced with "distribution of proceeds or a dividend of profits prescribed in Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Profits of Specific Purpose Companies) of a specific purpose company prescribed in that paragraph", the phrase "that paragraph" is deemed to be replaced with "Article 176, paragraph (3)", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by a specific purpose company prescribed in Article 9-6, paragraph (3) of that Act (".
machine translation, not official
**第四項** 内国法人又は恒久的施設を有する外国法人が特定目的会社の利益の配当の支払を受ける場合（当該外国法人にあつては、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものの支払を受ける場合に限る。）において、当該利益の配当に係る特定目的会社分配時調整外国税相当額（当該特定目的会社が納付した外国法人税の額で第一項の規定により当該利益の配当に係る所得税の額から控除された金額のうち当該内国法人又は恒久的施設を有する外国法人が支払を受ける利益の配当に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該内国法人又は恒久的施設を有する外国法人に対する同法及び地方法人税法の規定の適用については、法人税法第六十九条の二第一項及び第百四十四条の二の二第一項中「の収益の分配」とあるのは「の収益の分配又は特定目的会社の租税特別措置法第九条の六第一項（特定目的会社の利益の配当に係る源泉徴収等の特例）に規定する利益の配当」と、「同項又は同法」とあるのは「所得税法第百七十六条第三項又は」と、「金額（」とあるのは「金額及び租税特別措置法第九条の六第四項に規定する特定目的会社分配時調整外国税相当額（」とする。
art-9-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-4
Where a domestic corporation or a foreign corporation that has a permanent establishment receives payment of dividends of profits of a specific purpose company (for the foreign corporation, limited to cases where it receives payment of those falling under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by a specific purpose company pertaining to the dividends of profits (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends of profits received by the domestic corporation or the foreign corporation that has a permanent establishment, out of the amount of foreign country's corporate tax paid by the specific purpose company which has been deducted from the amount of income tax on the dividends of profits pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act and the Local Corporation Tax Act to the domestic corporation or the foreign corporation that has a permanent establishment, the phrase "distribution of proceeds" in Article 69-2, paragraph (1) and Article 144-2-2, paragraph (1) of the Corporation Tax Act is deemed to be replaced with "distribution of proceeds or a dividend of profits prescribed in Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Profits of Specific Purpose Companies) of a specific purpose company", the phrase "that paragraph or that Act" is deemed to be replaced with "Article 176, paragraph (3) of the Income Tax Act or", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by a specific purpose company prescribed in Article 9-6, paragraph (4) of the Act on Special Measures Concerning Taxation (".
machine translation, not official
**第五項** 第一項の特定目的会社が当該特定目的会社の利益の配当の支払を受ける者に行う通知に関する事項その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-9-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-5
Matters concerning the notice to be given by the specific purpose company referred to in paragraph (1) to persons receiving payment of dividends of profits of the specific purpose company and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
machine translation, not official
### 第九条の六の二（投資法人の配当等に係る源泉徴収等の特例） — Special Provisions on Withholding at the Source, etc. for Dividends and Similar Income of Investment Corporations
caption: machine translation, not official
art-9-6-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2 · https://japanlaw.org/l/332AC0000000026/art-9-6-2
**第一項** 投資法人（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人をいう。以下この条において同じ。）が納付した外国法人税の額は、政令で定めるところにより、当該投資法人の配当等（所得税法第二十四条第一項に規定する配当等をいう。以下この条において同じ。）に係る所得税の額を限度として当該所得税の額から控除する。
art-9-6-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-1
The amount of foreign country's corporate tax paid by an investment corporation (meaning an investment corporation as prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this Article) is, as specified by Cabinet Order, deducted from the amount of income tax on dividends and similar income of the investment corporation (meaning dividends and similar income as prescribed in Article 24, paragraph (1) of the Income Tax Act; hereinafter the same applies in this Article), up to the amount of that income tax.
machine translation, not official
**第二項** 前条第二項の規定は、前項の規定を適用する場合について準用する。
art-9-6-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-2
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis where the provisions of the preceding paragraph are applied.
machine translation, not official
**第三項** 居住者又は恒久的施設を有する非居住者が投資法人の投資口（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口をいう。次項において同じ。）の配当等の支払を受ける場合（当該非居住者にあつては、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当するものの支払を受ける場合に限る。）において、当該配当等に係る投資法人分配時調整外国税相当額（当該投資法人が納付した外国法人税の額で第一項の規定により当該配当等に係る所得税の額から控除された金額のうち当該居住者又は恒久的施設を有する非居住者が支払を受ける配当等に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該居住者又は恒久的施設を有する非居住者に対する同法の規定の適用については、同法第九十三条第一項及び第百六十五条の五の三第一項中「の収益の分配」とあるのは「の収益の分配又は租税特別措置法第九条の六の二第一項（投資法人の配当等に係る源泉徴収等の特例）に規定する投資法人の同条第三項に規定する投資口の同条第一項に規定する配当等」と、「同項」とあるのは「第百七十六条第三項」と、「金額（」とあるのは「金額及び同法第九条の六の二第三項に規定する投資法人分配時調整外国税相当額（」とする。
art-9-6-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-3
Where a resident or a nonresident who has a permanent establishment receives payment of dividends and similar income on investment units (meaning investment units as prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; the same applies in the following paragraph) of an investment corporation (for the nonresident, limited to cases where it receives payment of those falling under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by an investment corporation pertaining to the dividends and similar income (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends and similar income received by the resident or the nonresident who has a permanent establishment, out of the amount of foreign country's corporate tax paid by the investment corporation which has been deducted from the amount of income tax on the dividends and similar income pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act to the resident or the nonresident who has a permanent establishment, the phrase "distribution of proceeds" in Article 93, paragraph (1) and Article 165-5-3, paragraph (1) of that Act is deemed to be replaced with "distribution of proceeds or dividends and similar income prescribed in Article 9-6-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends and Similar Income of Investment Corporations) on investment units prescribed in paragraph (3) of that Article of an investment corporation prescribed in paragraph (1) of that Article", the phrase "that paragraph" is deemed to be replaced with "Article 176, paragraph (3)", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by an investment corporation prescribed in Article 9-6-2, paragraph (3) of that Act (".
machine translation, not official
**第四項** 内国法人又は恒久的施設を有する外国法人が投資法人の投資口の配当等の支払を受ける場合（当該外国法人にあつては、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものの支払を受ける場合に限る。）において、当該配当等に係る投資法人分配時調整外国税相当額（当該投資法人が納付した外国法人税の額で第一項の規定により当該配当等に係る所得税の額から控除された金額のうち当該内国法人又は恒久的施設を有する外国法人が支払を受ける配当等に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該内国法人又は恒久的施設を有する外国法人に対する同法及び地方法人税法の規定の適用については、法人税法第六十九条の二第一項及び第百四十四条の二の二第一項中「の収益の分配」とあるのは「の収益の分配又は投資法人の租税特別措置法第九条の六の二第三項（投資法人の配当等に係る源泉徴収等の特例）に規定する投資口の同条第一項に規定する配当等」と、「同項又は同法」とあるのは「所得税法第百七十六条第三項又は」と、「金額（」とあるのは「金額及び租税特別措置法第九条の六の二第四項に規定する投資法人分配時調整外国税相当額（」とする。
art-9-6-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-4
Where a domestic corporation or a foreign corporation that has a permanent establishment receives payment of dividends and similar income on investment units of an investment corporation (for the foreign corporation, limited to cases where it receives payment of those falling under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by an investment corporation pertaining to the dividends and similar income (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends and similar income received by the domestic corporation or the foreign corporation that has a permanent establishment, out of the amount of foreign country's corporate tax paid by the investment corporation which has been deducted from the amount of income tax on the dividends and similar income pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act and the Local Corporation Tax Act to the domestic corporation or the foreign corporation that has a permanent establishment, the phrase "distribution of proceeds" in Article 69-2, paragraph (1) and Article 144-2-2, paragraph (1) of the Corporation Tax Act is deemed to be replaced with "distribution of proceeds or dividends and similar income prescribed in paragraph (1) of that Article on investment units prescribed in Article 9-6-2, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends and Similar Income of Investment Corporations) of an investment corporation", the phrase "that paragraph or that Act" is deemed to be replaced with "Article 176, paragraph (3) of the Income Tax Act or", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by an investment corporation prescribed in Article 9-6-2, paragraph (4) of the Act on Special Measures Concerning Taxation (".
machine translation, not official
**第五項** 第一項の投資法人が当該投資法人の配当等の支払を受ける者に行う通知に関する事項その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-9-6-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-5
Matters concerning the notice to be given by the investment corporation referred to in paragraph (1) to persons receiving payment of dividends and similar income of the investment corporation and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
machine translation, not official
### 第九条の六の三（特定目的信託の剰余金の配当に係る源泉徴収等の特例） — Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Special Purpose Trusts
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art-9-6-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-3 · https://japanlaw.org/l/332AC0000000026/art-9-6-3
**第一項** 特定目的信託に係る受託法人（所得税法第六条の三に規定する受託法人（第二条の二第二項において準用する同法第六条の三第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。以下この条において同じ。）が納付した外国法人税の額は、政令で定めるところにより、当該特定目的信託の剰余金の配当に係る所得税の額を限度として当該所得税の額から控除する。
art-9-6-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-6-3/par-1
The amount of foreign country's corporate tax paid by the Trust Corporation (meaning a Trust Corporation prescribed in Article 6-3 of the Income Tax Act (limited to one to which the provisions of this Act apply as a domestic corporation pursuant to the provisions of Article 6-3, item (i) of that Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (2)); hereinafter the same applies in this Article) of a special purpose trust is, as specified by Cabinet Order, deducted from the amount of income tax on dividends of surplus of the special purpose trust, up to the amount of that income tax.
machine translation, not official
**第二項** 第九条の六第二項の規定は、前項の規定を適用する場合について準用する。
art-9-6-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-6-3/par-2
The provisions of Article 9-6, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied.
machine translation, not official
**第三項** 居住者又は恒久的施設を有する非居住者が特定目的信託の受益権の剰余金の配当の支払を受ける場合（当該非居住者にあつては、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当するものの支払を受ける場合に限る。）において、当該剰余金の配当に係る特定目的信託分配時調整外国税相当額（当該特定目的信託に係る受託法人が納付した外国法人税の額で第一項の規定により当該剰余金の配当に係る所得税の額から控除された金額のうち当該居住者又は恒久的施設を有する非居住者が支払を受ける剰余金の配当に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該居住者又は恒久的施設を有する非居住者に対する同法の規定の適用については、同法第九十三条第一項及び第百六十五条の五の三第一項中「の収益の分配」とあるのは「の収益の分配又は特定目的信託の受益権の剰余金の配当」と、「金額（」とあるのは「金額及び租税特別措置法第九条の六の三第三項（特定目的信託の剰余金の配当に係る源泉徴収等の特例）に規定する特定目的信託分配時調整外国税相当額（」とする。
art-9-6-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-6-3/par-3
Where a resident or a nonresident who has a permanent establishment receives payment of dividends of surplus on beneficial interests in a special purpose trust (for the nonresident, limited to cases where it receives payment of those falling under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by a special purpose trust pertaining to the dividends of surplus (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends of surplus received by the resident or the nonresident who has a permanent establishment, out of the amount of foreign country's corporate tax paid by the Trust Corporation of the special purpose trust which has been deducted from the amount of income tax on the dividends of surplus pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act to the resident or the nonresident who has a permanent establishment, the phrase "distribution of proceeds" in Article 93, paragraph (1) and Article 165-5-3, paragraph (1) of that Act is deemed to be replaced with "distribution of proceeds or a dividend of surplus on beneficial interests in a special purpose trust", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by a special purpose trust prescribed in Article 9-6-3, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Special Purpose Trusts) (".
machine translation, not official
**第四項** 内国法人又は恒久的施設を有する外国法人が特定目的信託の受益権の剰余金の配当の支払を受ける場合（当該外国法人にあつては、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものの支払を受ける場合に限る。）において、当該剰余金の配当に係る特定目的信託分配時調整外国税相当額（当該特定目的信託に係る受託法人が納付した外国法人税の額で第一項の規定により当該剰余金の配当に係る所得税の額から控除された金額のうち当該内国法人又は恒久的施設を有する外国法人が支払を受ける剰余金の配当に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該内国法人又は恒久的施設を有する外国法人に対する同法及び地方法人税法の規定の適用については、法人税法第六十九条の二第一項及び第百四十四条の二の二第一項中「の収益の分配」とあるのは「の収益の分配又は第二条第二十九号の二ホ（定義）に掲げる特定目的信託の受益権の剰余金の配当」と、「金額（」とあるのは「金額及び租税特別措置法第九条の六の三第四項（特定目的信託の剰余金の配当に係る源泉徴収等の特例）に規定する特定目的信託分配時調整外国税相当額（」とする。
art-9-6-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-3/par-4
Where a domestic corporation or a foreign corporation that has a permanent establishment receives payment of dividends of surplus on beneficial interests in a special purpose trust (for the foreign corporation, limited to cases where it receives payment of those falling under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by a special purpose trust pertaining to the dividends of surplus (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends of surplus received by the domestic corporation or the foreign corporation that has a permanent establishment, out of the amount of foreign country's corporate tax paid by the Trust Corporation of the special purpose trust which has been deducted from the amount of income tax on the dividends of surplus pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act and the Local Corporation Tax Act to the domestic corporation or the foreign corporation that has a permanent establishment, the phrase "distribution of proceeds" in Article 69-2, paragraph (1) and Article 144-2-2, paragraph (1) of the Corporation Tax Act is deemed to be replaced with "distribution of proceeds or a dividend of surplus on beneficial interests in a special purpose trust listed in Article 2, item (xxix)-2, (e) (Definitions)", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by a special purpose trust prescribed in Article 9-6-3, paragraph (4) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Special Purpose Trusts) (".
machine translation, not official
**第五項** 第一項の受託法人が特定目的信託の剰余金の配当の支払を受ける者に行う通知に関する事項その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-9-6-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-6-3/par-5
Matters concerning the notice to be given by the Trust Corporation referred to in paragraph (1) to persons receiving payment of dividends of surplus of the special purpose trust and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
machine translation, not official
### 第九条の六の四（特定投資信託の剰余金の配当に係る源泉徴収等の特例） — Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Specified Investment Trusts
caption: machine translation, not official
art-9-6-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-4
**第一項** 特定投資信託（投資信託及び投資法人に関する法律第二条第三項に規定する投資信託のうち、法人課税信託に該当するものをいう。以下この条において同じ。）に係る受託法人（所得税法第六条の三に規定する受託法人（第二条の二第二項において準用する同法第六条の三第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。以下この条において同じ。）が納付した外国法人税の額は、政令で定めるところにより、当該特定投資信託の剰余金の配当に係る所得税の額を限度として当該所得税の額から控除する。
art-9-6-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-6-4/par-1
The amount of foreign country's corporate tax paid by the Trust Corporation (meaning a Trust Corporation prescribed in Article 6-3 of the Income Tax Act (limited to one to which the provisions of this Act apply as a domestic corporation pursuant to the provisions of Article 6-3, item (i) of that Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (2)); hereinafter the same applies in this Article) of a specified investment trust (meaning an investment trust as prescribed in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations which falls under a trust subject to corporate taxation; hereinafter the same applies in this Article) is, as specified by Cabinet Order, deducted from the amount of income tax on dividends of surplus of the specified investment trust, up to the amount of that income tax.
machine translation, not official
**第二項** 第九条の六第二項の規定は、前項の規定を適用する場合について準用する。
art-9-6-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-6-4/par-2
The provisions of Article 9-6, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied.
machine translation, not official
**第三項** 居住者又は恒久的施設を有する非居住者が特定投資信託の受益権の剰余金の配当の支払を受ける場合（当該非居住者にあつては、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当するものの支払を受ける場合に限る。）において、当該剰余金の配当に係る特定投資信託分配時調整外国税相当額（当該特定投資信託に係る受託法人が納付した外国法人税の額で第一項の規定により当該剰余金の配当に係る所得税の額から控除された金額のうち当該居住者又は恒久的施設を有する非居住者が支払を受ける剰余金の配当に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該居住者又は恒久的施設を有する非居住者に対する同法の規定の適用については、同法第九十三条第一項及び第百六十五条の五の三第一項中「の収益の分配」とあるのは「の収益の分配又は租税特別措置法第九条の六の四第一項（特定投資信託の剰余金の配当に係る源泉徴収等の特例）に規定する特定投資信託の受益権の剰余金の配当」と、「同項」とあるのは「第百七十六条第三項」と、「金額（」とあるのは「金額及び同法第九条の六の四第三項に規定する特定投資信託分配時調整外国税相当額（」とする。
art-9-6-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-6-4/par-3
Where a resident or a nonresident who has a permanent establishment receives payment of dividends of surplus on beneficial interests in a specified investment trust (for the nonresident, limited to cases where it receives payment of those falling under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by a specified investment trust pertaining to the dividends of surplus (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends of surplus received by the resident or the nonresident who has a permanent establishment, out of the amount of foreign country's corporate tax paid by the Trust Corporation of the specified investment trust which has been deducted from the amount of income tax on the dividends of surplus pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act to the resident or the nonresident who has a permanent establishment, the phrase "distribution of proceeds" in Article 93, paragraph (1) and Article 165-5-3, paragraph (1) of that Act is deemed to be replaced with "distribution of proceeds or a dividend of surplus on beneficial interests in a specified investment trust prescribed in Article 9-6-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Specified Investment Trusts)", the phrase "that paragraph" is deemed to be replaced with "Article 176, paragraph (3)", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by a specified investment trust prescribed in Article 9-6-4, paragraph (3) of that Act (".
machine translation, not official
**第四項** 内国法人又は恒久的施設を有する外国法人が特定投資信託の受益権の剰余金の配当の支払を受ける場合（当該外国法人にあつては、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものの支払を受ける場合に限る。）において、当該剰余金の配当に係る特定投資信託分配時調整外国税相当額（当該特定投資信託に係る受託法人が納付した外国法人税の額で第一項の規定により当該剰余金の配当に係る所得税の額から控除された金額のうち当該内国法人又は恒久的施設を有する外国法人が支払を受ける剰余金の配当に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該内国法人又は恒久的施設を有する外国法人に対する同法及び地方法人税法の規定の適用については、法人税法第六十九条の二第一項及び第百四十四条の二の二第一項中「の収益の分配」とあるのは「の収益の分配又は租税特別措置法第九条の六の四第一項（特定投資信託の剰余金の配当に係る源泉徴収等の特例）に規定する特定投資信託の受益権の剰余金の配当」と、「同項又は同法」とあるのは「所得税法第百七十六条第三項又は」と、「金額（」とあるのは「金額及び租税特別措置法第九条の六の四第四項に規定する特定投資信託分配時調整外国税相当額（」とする。
art-9-6-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-4/par-4
Where a domestic corporation or a foreign corporation that has a permanent establishment receives payment of dividends of surplus on beneficial interests in a specified investment trust (for the foreign corporation, limited to cases where it receives payment of those falling under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by a specified investment trust pertaining to the dividends of surplus (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends of surplus received by the domestic corporation or the foreign corporation that has a permanent establishment, out of the amount of foreign country's corporate tax paid by the Trust Corporation of the specified investment trust which has been deducted from the amount of income tax on the dividends of surplus pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act and the Local Corporation Tax Act to the domestic corporation or the foreign corporation that has a permanent establishment, the phrase "distribution of proceeds" in Article 69-2, paragraph (1) and Article 144-2-2, paragraph (1) of the Corporation Tax Act is deemed to be replaced with "distribution of proceeds or a dividend of surplus on beneficial interests in a specified investment trust prescribed in Article 9-6-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Specified Investment Trusts)", the phrase "that paragraph or that Act" is deemed to be replaced with "Article 176, paragraph (3) of the Income Tax Act or", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by a specified investment trust prescribed in Article 9-6-4, paragraph (4) of the Act on Special Measures Concerning Taxation (".
machine translation, not official
**第五項** 第一項の受託法人が特定投資信託の剰余金の配当の支払を受ける者に行う通知に関する事項その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-9-6-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-6-4/par-5
Matters concerning the notice to be given by the Trust Corporation referred to in paragraph (1) to persons receiving payment of dividends of surplus of the specified investment trust and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
machine translation, not official
### 第九条の七（相続財産に係る株式をその発行した非上場会社に譲渡した場合のみなし配当課税の特例） — Special Provisions on Taxation of Deemed Dividends Where Shares Pertaining to Inherited Property Are Transferred to the Unlisted Company That Issued Them
caption: machine translation, not official
art-9-7 · https://japanlaw.org/en/special-taxation-measures-act/art-9-7 · https://japanlaw.org/l/332AC0000000026/art-9-7
**第一項** 相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）による財産の取得（相続税法又は第七十条の七の三若しくは第七十条の七の七の規定により相続又は遺贈による財産の取得とみなされるものを含む。）をした個人で当該相続又は遺贈につき同法の規定により納付すべき相続税額があるものが、当該相続の開始があつた日の翌日から当該相続に係る同法第二十七条第一項又は第二十九条第一項の規定による申告書（これらの申告書の提出後において同法第四条第一項に規定する事由が生じたことにより取得した資産については、当該取得に係る同法第三十一条第二項の規定による申告書）の提出期限の翌日以後三年を経過する日までの間に当該相続税額に係る課税価格（同法第十九条又は第二十一条の十四から第二十一条の十八までの規定の適用がある場合には、これらの規定により当該課税価格とみなされた金額）の計算の基礎に算入された金融商品取引法第二条第十六項に規定する金融商品取引所に上場されている株式その他これに類するものとして政令で定める株式を発行した株式会社以外の株式会社（以下この項において「非上場会社」という。）の発行した株式をその発行した当該非上場会社に譲渡した場合において、当該譲渡をした個人が当該譲渡の対価として当該非上場会社から交付を受けた金銭の額が当該非上場会社の法人税法第二条第十六号に規定する資本金等の額のうちその交付の基因となつた株式に係る所得税法第二十五条第一項に規定する株式に対応する部分の金額を超えるときは、その超える部分の金額については、同項の規定は、適用しない。
art-9-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-7/par-1
Where an individual who has acquired property by inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies in this paragraph) (including an acquisition deemed to be an acquisition of property by inheritance or bequest pursuant to the provisions of the Inheritance Tax Act or Article 70-7-3 or Article 70-7-7) and who has an amount of inheritance tax payable under the provisions of that Act with respect to the inheritance or bequest transfers, during the period from the day following the date of the commencement of the succession until the day on which three years have elapsed from the day following the due date for filing the return under the provisions of Article 27, paragraph (1) or Article 29, paragraph (1) of that Act pertaining to the inheritance (for assets acquired due to the occurrence of a cause prescribed in Article 4, paragraph (1) of that Act after the filing of those returns, the return under the provisions of Article 31, paragraph (2) of that Act pertaining to that acquisition), shares issued by a stock company other than a stock company that has issued shares listed on a financial instruments exchange as prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act or other shares specified by Cabinet Order as being similar thereto (hereinafter referred to in this paragraph as an "unlisted company"), which were included in the basis for calculating the taxable value pertaining to the amount of inheritance tax (where the provisions of Article 19 or Articles 21-14 through 21-18 of that Act apply, the amount deemed to be the taxable value pursuant to those provisions), to the unlisted company that issued them, and the amount of money that the individual who made the transfer received from the unlisted company as consideration for the transfer exceeds the amount of the portion, out of the amount of stated capital, etc. of the unlisted company as prescribed in Article 2, item (xvi) of the Corporation Tax Act, that corresponds to the shares prescribed in Article 25, paragraph (1) of the Income Tax Act pertaining to the shares that gave rise to the delivery of the money, the provisions of that paragraph do not apply to the amount of the excess.
machine translation, not official
**第二項** 前項の規定の適用がある場合における第三十七条の十第三項及び第三十七条の十二第二項の規定の適用については、これらの規定中「の金額」とあるのは、「の金額（第九条の七第一項の規定の適用を受ける金額を除く。）」とする。
art-9-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-7/par-2
Where the provisions of the preceding paragraph apply, with regard to the application of the provisions of Article 37-10, paragraph (3) and Article 37-12, paragraph (2), the phrase "amount" in those provisions is deemed to be replaced with "amount (excluding the amount to which the provisions of Article 9-7, paragraph (1) apply)".
machine translation, not official
**第三項** 第一項の規定の適用に関し必要な事項は、政令で定める。
art-9-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-7/par-3
Necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第九条の八（非課税口座内の少額上場株式等に係る配当所得の非課税） — Tax Exemption on Dividend Income from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
caption: machine translation, not official
art-9-8 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8 · https://japanlaw.org/l/332AC0000000026/art-9-8
**第一項** 第三十七条の十四第一項に規定する金融商品取引業者等（以下この条及び次条において「金融商品取引業者等」という。）の営業所（同項に規定する営業所をいう。次条において同じ。）に第三十七条の十四第五項第一号に規定する非課税口座（以下この条において「非課税口座」という。）を開設している居住者又は恒久的施設を有する非居住者が支払を受けるべき第三十七条の十四第一項に規定する非課税口座内上場株式等（以下この条において「非課税口座内上場株式等」という。）の所得税法第二十四条第一項に規定する配当等（第八条の二第一項に規定する私募公社債等運用投資信託等の収益の分配に係る配当等及び第八条の三第一項に規定する国外私募公社債等運用投資信託等の配当等を除く。以下この条及び次条において「配当等」という。）で次に掲げるもの（当該金融商品取引業者等が国内における支払の取扱者で政令で定めるものであるものに限る。第三十七条の十四第三十五項及び第三十六項において「非課税口座内上場株式等の配当等」という。）については、所得税を課さない。
art-9-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1
Income tax is not imposed on dividends and similar income as prescribed in Article 24, paragraph (1) of the Income Tax Act (excluding dividends and similar income pertaining to distributions of proceeds from privately placed bond-based investment trusts, etc. prescribed in Article 8-2, paragraph (1) and dividends and similar income from foreign privately placed bond-based investment trusts, etc. prescribed in Article 8-3, paragraph (1); hereinafter referred to as "dividends and similar income" in this Article and the following Article) on listed shares, etc. in a tax-exempt account prescribed in Article 37-14, paragraph (1) (hereinafter referred to as "listed shares, etc. in a tax-exempt account" in this Article), which are to be received by a resident, or a nonresident who has a permanent establishment, who has opened a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) (hereinafter referred to as a "tax-exempt account" in this Article) at a business office (meaning a business office prescribed in that paragraph; the same applies in the following Article) of a financial instruments business operator, etc. prescribed in Article 37-14, paragraph (1) (hereinafter referred to as a "financial instruments business operator, etc." in this Article and the following Article), and which are listed below (limited to those for which the financial instruments business operator, etc. is a person in charge of handling payment in Japan who is specified by Cabinet Order; referred to as "dividends and similar income on listed shares, etc. in a tax-exempt account" in Article 37-14, paragraphs (35) and (36)).
machine translation, not official
**一** 当該非課税口座に設けられた第三十七条の十四第五項第三号に規定する非課税管理勘定に係る非課税口座内上場株式等の次に掲げる配当等で、当該非課税管理勘定を設けた日から同日の属する年の一月一日以後五年を経過する日までの間に支払を受けるべきもの
art-9-8/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-1
the following dividends and similar income on listed shares, etc. in a tax-exempt account held in a tax-exempt management account prescribed in Article 37-14, paragraph (5), item (iii) that has been established in the tax-exempt account, which are to be received during the period from the date on which the tax-exempt management account was established until the date on which five years have elapsed from January 1 of the year that includes that date;
machine translation, not official
**イ** 第三十七条の十一第二項第一号に掲げる株式等の配当等で、内国法人から支払がされる当該配当等の支払に係る第八条の四第一項第一号に規定する基準日においてその内国法人の発行済株式（同号に規定する発行済株式をいう。）又は出資の総数又は総額の百分の三以上に相当する数又は金額の株式又は出資を有する者が当該内国法人から支払を受けるもの以外のもの
art-9-8/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-1/sub-1
dividends and similar income on shares, etc. listed in Article 37-11, paragraph (2), item (i), other than those received from a domestic corporation by a person who, as of the record date prescribed in Article 8-4, paragraph (1), item (i) pertaining to the payment of the dividends and similar income paid by the domestic corporation, holds shares or capital contributions whose number or amount accounts for 3 percent or more of the total number or the total amount of issued shares (meaning issued shares as prescribed in that item) of or capital contributions to the domestic corporation;
machine translation, not official
**ロ** 公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が第八条の四第一項第二号に規定する公募により行われたもの（特定株式投資信託を除く。）の収益の分配
art-9-8/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-1/sub-2
distributions of proceeds from a securities investment trust other than a bond investment trust for which the public offering of beneficial rights upon its creation was conducted by way of a public offering prescribed in Article 8-4, paragraph (1), item (ii) (excluding a specified stock investment trust);
machine translation, not official
**ハ** 第八条の四第一項第三号に掲げる特定投資法人の投資口の配当等
art-9-8/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-1/sub-3
dividends and similar income on investment units of a specified investment corporation listed in Article 8-4, paragraph (1), item (iii).
machine translation, not official
**二** 当該非課税口座に設けられた第三十七条の十四第五項第五号に規定する累積投資勘定に係る非課税口座内上場株式等の次に掲げる配当等で、当該累積投資勘定を設けた日から同日の属する年の一月一日以後二十年を経過する日までの間に支払を受けるべきもの
art-9-8/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-2
the following dividends and similar income on listed shares, etc. in a tax-exempt account held in a cumulative investment account prescribed in Article 37-14, paragraph (5), item (v) that has been established in the tax-exempt account, which are to be received during the period from the date on which the cumulative investment account was established until the date on which 20 years have elapsed from January 1 of the year that includes that date;
machine translation, not official
**イ** 公社債投資信託以外の証券投資信託の受益権のうち、第三十七条の十一第二項第一号に掲げる株式等に該当するものの収益の分配
art-9-8/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-2/sub-1
distributions of proceeds on those beneficial rights in securities investment trusts other than bond investment trusts which fall under shares, etc. listed in Article 37-11, paragraph (2), item (i);
machine translation, not official
**ロ** 前号ロに掲げる収益の分配
art-9-8/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-2/sub-2
distributions of proceeds listed in (b) of the preceding item.
machine translation, not official
**三** 当該非課税口座に設けられた第三十七条の十四第五項第七号に規定する特定累積投資勘定に係る非課税口座内上場株式等の前号イ又はロに掲げる配当等で、当該特定累積投資勘定を設けた日以後に支払を受けるべきもの
art-9-8/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-3
dividends and similar income listed in (a) or (b) of the preceding item on listed shares, etc. in a tax-exempt account held in a specified cumulative investment account prescribed in Article 37-14, paragraph (5), item (vii) that has been established in the tax-exempt account, which are to be received on or after the date on which the specified cumulative investment account was established;
machine translation, not official
**四** 当該非課税口座に設けられた第三十七条の十四第五項第八号に規定する特定非課税管理勘定に係る非課税口座内上場株式等の第一号イからハまでに掲げる配当等で、当該特定非課税管理勘定を設けた日以後に支払を受けるべきもの
art-9-8/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-4
dividends and similar income listed in item (i), (a) through (c) on listed shares, etc. in a tax-exempt account held in a specified tax-exempt management account prescribed in Article 37-14, paragraph (5), item (viii) that has been established in the tax-exempt account, which are to be received on or after the date on which the specified tax-exempt management account was established.
machine translation, not official
### 第九条の九（未成年者口座内の少額上場株式等に係る配当所得の非課税） — Tax Exemption on Dividend Income from Small-Amount Listed Shares, etc. in a Minor's Account
caption: machine translation, not official
art-9-9 · https://japanlaw.org/en/special-taxation-measures-act/art-9-9 · https://japanlaw.org/l/332AC0000000026/art-9-9
**第一項** 金融商品取引業者等の営業所に第三十七条の十四の二第五項第一号に規定する未成年者口座（以下この条において「未成年者口座」という。）を開設している居住者又は恒久的施設を有する非居住者が、次の各号に掲げる第三十七条の十四の二第一項に規定する未成年者口座内上場株式等（以下この項において「未成年者口座内上場株式等」という。）の区分に応じ当該各号に定める期間内に支払を受けるべき当該未成年者口座内上場株式等の配当等で前条第一号イからハまでに掲げるもの（当該金融商品取引業者等が同条に規定する国内における支払の取扱者であるものに限る。以下この条並びに第三十七条の十四の二第二十七項及び第三十一項において「未成年者口座内上場株式等の配当等」という。）については、所得税を課さない。
art-9-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-1
Income tax is not imposed on the dividends and similar income on listed shares, etc. in a minor's account prescribed in Article 37-14-2, paragraph (1) (hereinafter referred to as "listed shares, etc. in a minor's account" in this paragraph) which are listed in item (i), (a) through (c) of the preceding Article and which a resident, or a nonresident who has a permanent establishment, who has opened a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) (hereinafter referred to as a "minor's account" in this Article) at a business office of a financial instruments business operator, etc. is to receive within the period specified in each of the following items for the category of listed shares, etc. in a minor's account listed in that item (limited to those for which the financial instruments business operator, etc. is a person in charge of handling payment in Japan as prescribed in that Article; hereinafter referred to as "dividends, etc. on listed shares, etc. in a minor's account" in this Article and Article 37-14-2, paragraphs (27) and (31)).
machine translation, not official
**一** 第三十七条の十四の二第五項第三号に規定する非課税管理勘定に係る未成年者口座内上場株式等 当該未成年者口座に当該非課税管理勘定を設けた日から同日の属する年の一月一日以後五年を経過する日までの間
art-9-9/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-9/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-1/item-1
listed shares, etc. in a minor's account held in a tax-exempt management account prescribed in Article 37-14-2, paragraph (5), item (iii): the period from the date on which the tax-exempt management account was established in the minor's account until the date on which five years have elapsed from January 1 of the year that includes that date;
machine translation, not official
**二** 第三十七条の十四の二第五項第四号に規定する継続管理勘定に係る未成年者口座内上場株式等 当該未成年者口座に当該継続管理勘定を設けた日から当該未成年者口座を開設した者がその年一月一日において十八歳である年の前年十二月三十一日までの間
art-9-9/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-9/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-1/item-2
listed shares, etc. in a minor's account held in a continued management account prescribed in Article 37-14-2, paragraph (5), item (iv): the period from the date on which the continued management account was established in the minor's account until December 31 of the year preceding the year in which the person who opened the minor's account is 18 years of age as of January 1.
machine translation, not official
**第二項** 未成年者口座及び第三十七条の十四の二第五項第五号に規定する課税未成年者口座を開設する居住者又は恒久的施設を有する非居住者の同条第四項第三号に規定する基準年の前年十二月三十一日又は令和五年十二月三十一日のいずれか早い日までに同条第六項に規定する契約不履行等事由（以下この条において「契約不履行等事由」という。）が生じた場合には、当該未成年者口座の設定の時から当該契約不履行等事由が生じた時までの間に支払を受けるべき未成年者口座内上場株式等の配当等については前項の規定の適用がなかつたものとし、かつ、当該契約不履行等事由が生じた時において当該未成年者口座内上場株式等の配当等の支払があつたものとみなして、この法律及び所得税法の規定を適用する。
art-9-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-2
If, by December 31 of the year preceding the base year prescribed in Article 37-14-2, paragraph (4), item (iii) of a resident, or a nonresident who has a permanent establishment, who opens a minor's account and a taxable minor's account prescribed in paragraph (5), item (v) of that Article, or by December 31, 2023, whichever is earlier, an event of non-performance of contract, etc. prescribed in paragraph (6) of that Article (hereinafter referred to as an "event of non-performance of contract, etc." in this Article) occurs, the provisions of this Act and the Income Tax Act apply by deeming that the provisions of the preceding paragraph did not apply to the dividends, etc. on listed shares, etc. in a minor's account to be received during the period from the time of the establishment of the minor's account until the time of the occurrence of the event of non-performance of contract, etc., and that the dividends, etc. on listed shares, etc. in a minor's account were paid at the time of the occurrence of the event of non-performance of contract, etc.
machine translation, not official
**第三項** 前項の規定の適用があつた未成年者口座内上場株式等の配当等についての第八条の五第一項の規定の適用は、同条第四項の規定にかかわらず、前項の契約不履行等事由が生じた時に支払があつたものとみなされた当該未成年者口座内上場株式等の配当等に係る配当所得の金額の合計額ごとに行うものとする。
art-9-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-3
The provisions of Article 8-5, paragraph (1) are to be applied to dividends, etc. on listed shares, etc. in a minor's account to which the provisions of the preceding paragraph have been applied, notwithstanding the provisions of paragraph (4) of that Article, for each total of the amount of dividend income pertaining to the dividends, etc. on listed shares, etc. in a minor's account deemed to have been paid at the time of the occurrence of the event of non-performance of contract, etc. referred to in the preceding paragraph.
machine translation, not official
## 第二節 不動産所得及び事業所得 — Section 2 Real Estate Income and Business Income
heading: machine translation, not official
ch-2/sec-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-2 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-2
## 第一款 特別税額控除及び減価償却の特例 — Subsection 1 Special Tax Credits and Special Provisions on Depreciation
heading: machine translation, not official
ch-2/sec-2/subsec-1 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-2/subsec-1 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-2/subsec-1
### 第十条（試験研究を行つた場合の所得税額の特別控除） — Special Tax Credit for Income Tax Where Experimental Research Is Conducted
caption: machine translation, not official
art-10 · https://japanlaw.org/en/special-taxation-measures-act/art-10 · https://japanlaw.org/l/332AC0000000026/art-10
**第一項** 青色申告書を提出する個人のその年分（事業を廃止した日の属する年分を除く。）において、試験研究費の額がある場合には、その年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該年分の控除対象試験研究費の額に次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該各号に定める割合が百分の十を超えるときは百分の十とする。）を乗じて計算した金額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該税額控除限度額が、控除上限額（当該個人のその年分の調整前事業所得税額の百分の二十五に相当する金額をいう。）を超えるときは、その控除を受ける金額は、当該控除上限額を限度とする。
art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
If an individual who files a blue return has an amount of experimental research expenses for a year (excluding the year that includes the date on which the individual discontinued the business), the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that year by the rate specified in each of the following items according to the category of case listed in that item (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate specified in that item exceeds 10 percent, 10 percent) (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for that year. In this case, if the maximum tax credit exceeds the upper limit of the credit (meaning the amount equivalent to 25 percent of the individual's income tax on business income before adjustment for that year), the amount to be deducted is limited to the upper limit of the credit.
machine translation, not official
**一** 増減試験研究費割合が百分の三を超える場合（第三号に掲げる場合を除く。） 百分の八・五に、当該増減試験研究費割合から百分の三を控除した割合に〇・二五を乗じて計算した割合を加算した割合
art-10/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1/item-1
if the ratio of increase or decrease in experimental research expenses exceeds 3 percent (excluding the case listed in item (iii)): the rate obtained by adding to 8.5 percent the rate calculated by multiplying the ratio of increase or decrease in experimental research expenses less 3 percent by 0.25;
machine translation, not official
**二** 増減試験研究費割合が百分の三以下である場合（次号に掲げる場合を除く。） 百分の八・五から、百分の三から当該増減試験研究費割合を減算した割合に十三分の八・五を乗じて計算した割合を減算した割合（当該割合が零に満たないときは、零）
art-10/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-1/item-2
if the ratio of increase or decrease in experimental research expenses is 3 percent or less (excluding the case listed in the following item): the rate obtained by subtracting from 8.5 percent the rate calculated by multiplying 3 percent less the ratio of increase or decrease in experimental research expenses by 8.5/13 (or zero, if the rate so obtained is less than zero);
machine translation, not official
**三** その年が事業を開始した日の属する年（相続又は包括遺贈により当該事業を承継した日の属する年を除く。以下この条において「開業年」という。）である場合又は比較試験研究費の額が零である場合 百分の八・五
art-10/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-1/item-3
if the year is the year that includes the date on which the individual started the business (excluding the year that includes the date on which the individual succeeded to the business by inheritance or universal legacy; hereinafter referred to as the "year of starting business" in this Article), or if the amount of comparative experiment and research expenses is zero: 8.5 percent.
machine translation, not official
**第二項** 前項の青色申告書を提出する個人の令和四年から令和十一年までの各年分における同項の規定の適用については、同項の税額控除限度額は、同項の規定にかかわらず、次の各号に掲げる年分の区分に応じ当該各号に定める金額とする。
art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2
With regard to the application of the provisions of the preceding paragraph to an individual who files a blue return referred to in that paragraph for each year from 2022 to 2029, the maximum tax credit referred to in that paragraph is, notwithstanding the provisions of that paragraph, the amount specified in each of the following items according to the category of year listed in that item.
machine translation, not official
**一** 令和九年以前の年分（第三号に掲げる年分を除く。） 当該年分の控除対象試験研究費の額に次に掲げる場合の区分に応じそれぞれ次に定める割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、それぞれ次に定める割合が百分の十四を超えるときは百分の十四とする。）を乗じて計算した金額
art-10/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-1
a year of 2027 or earlier (excluding a year listed in item (iii)): the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that year by the rate specified in each of the following according to the category of case listed therein (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate specified below exceeds 14 percent, 14 percent);
machine translation, not official
**イ** 増減試験研究費割合が百分の十二を超える場合（ニに掲げる場合を除く。） 百分の十一・五に、当該増減試験研究費割合から百分の十二を控除した割合に〇・三七五を乗じて計算した割合を加算した割合
art-10/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-1/sub-1
if the ratio of increase or decrease in experimental research expenses exceeds 12 percent (excluding the case listed in (d)): the rate obtained by adding to 11.5 percent the rate calculated by multiplying the ratio of increase or decrease in experimental research expenses less 12 percent by 0.375;
machine translation, not official
**ロ** 増減試験研究費割合が零以上であり百分の十二以下である場合（ニに掲げる場合を除く。） 百分の十一・五から、百分の十二から当該増減試験研究費割合を減算した割合に〇・二五を乗じて計算した割合を減算した割合
art-10/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-1/sub-2
if the ratio of increase or decrease in experimental research expenses is zero or more and 12 percent or less (excluding the case listed in (d)): the rate obtained by subtracting from 11.5 percent the rate calculated by multiplying 12 percent less the ratio of increase or decrease in experimental research expenses by 0.25;
machine translation, not official
**ハ** 増減試験研究費割合が零に満たない場合（ニに掲げる場合を除く。） 百分の八・五から、その満たない部分の割合に三十分の八・五を乗じて計算した割合を減算した割合（当該割合が零に満たないときは、零）
art-10/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-1/sub-3
if the ratio of increase or decrease in experimental research expenses is less than zero (excluding the case listed in (d)): the rate obtained by subtracting from 8.5 percent the rate calculated by multiplying the percentage by which it falls short of zero by 8.5/30 (or zero, if the rate so obtained is less than zero);
machine translation, not official
**ニ** その年が開業年である場合又は比較試験研究費の額が零である場合 百分の八・五
art-10/par-2/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-1/sub-4
if the year is the year of starting business, or if the amount of comparative experiment and research expenses is zero: 8.5 percent.
machine translation, not official
**二** 令和十年以後の年分（次号に掲げる年分を除く。） 当該年分の控除対象試験研究費の額に次に掲げる場合の区分に応じそれぞれ次に定める割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、それぞれ次に定める割合が百分の十四を超えるときは百分の十四とする。）を乗じて計算した金額
art-10/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-2
a year of 2028 or later (excluding a year listed in the following item): the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that year by the rate specified in each of the following according to the category of case listed therein (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate specified below exceeds 14 percent, 14 percent);
machine translation, not official
**イ** 増減試験研究費割合が百分の十五を超える場合（ニに掲げる場合を除く。） 百分の十一・五に、当該増減試験研究費割合から百分の十五を控除した割合に〇・三七五を乗じて計算した割合を加算した割合
art-10/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-2/sub-1
if the ratio of increase or decrease in experimental research expenses exceeds 15 percent (excluding the case listed in (d)): the rate obtained by adding to 11.5 percent the rate calculated by multiplying the ratio of increase or decrease in experimental research expenses less 15 percent by 0.375;
machine translation, not official
**ロ** 増減試験研究費割合が百分の三を超え百分の十五以下である場合（ニに掲げる場合を除く。） 百分の八・五に、当該増減試験研究費割合から百分の三を控除した割合に〇・二五を乗じて計算した割合を加算した割合
art-10/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-2/sub-2
if the ratio of increase or decrease in experimental research expenses exceeds 3 percent and is 15 percent or less (excluding the case listed in (d)): the rate obtained by adding to 8.5 percent the rate calculated by multiplying the ratio of increase or decrease in experimental research expenses less 3 percent by 0.25;
machine translation, not official
**ハ** 増減試験研究費割合が百分の三以下である場合（ニに掲げる場合を除く。） 百分の八・五から、百分の三から当該増減試験研究費割合を減算した割合に十三分の八・五を乗じて計算した割合を減算した割合（当該割合が零に満たないときは、零）
art-10/par-2/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-2/sub-3
if the ratio of increase or decrease in experimental research expenses is 3 percent or less (excluding the case listed in (d)): the rate obtained by subtracting from 8.5 percent the rate calculated by multiplying 3 percent less the ratio of increase or decrease in experimental research expenses by 8.5/13 (or zero, if the rate so obtained is less than zero);
machine translation, not official
**ニ** その年が開業年である場合又は比較試験研究費の額が零である場合 百分の八・五
art-10/par-2/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-2/sub-4
if the year is the year of starting business, or if the amount of comparative experiment and research expenses is zero: 8.5 percent.
machine translation, not official
**三** 試験研究費割合が百分の十を超える年分 当該年分の控除対象試験研究費の額に次に掲げる割合を合計した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該合計した割合が百分の十四を超えるときは百分の十四とする。）を乗じて計算した金額
art-10/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-3
a year in which the ratio of experimental research expenses exceeds 10 percent: the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that year by the sum of the following rates (if that sum has a fraction beyond the third decimal place, the sum with that fraction discarded, and if that sum exceeds 14 percent, 14 percent).
machine translation, not official
**イ** 前号イからニまでに掲げる場合の区分に応じそれぞれ同号イからニまでに定める割合（当該年分が令和九年以前の年分である場合には、第一号イからニまでに掲げる場合の区分に応じそれぞれ同号イからニまでに定める割合）
art-10/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-3/sub-1
the rate specified in (a) through (d) of the preceding item according to the category of case listed in (a) through (d) of that item (if that year is a year of 2027 or earlier, the rate specified in item (i), (a) through (d) according to the category of case listed in item (i), (a) through (d));
machine translation, not official
**ロ** イに掲げる割合に控除割増率（当該試験研究費割合から百分の十を控除した割合に〇・五を乗じて計算した割合（当該割合が百分の十を超えるときは、百分の十）をいう。）を乗じて計算した割合
art-10/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-3/sub-2
the rate calculated by multiplying the rate listed in (a) by the additional credit rate (meaning the rate calculated by multiplying the ratio of experimental research expenses less 10 percent by 0.5 (or 10 percent, if the rate so calculated exceeds 10 percent)).
machine translation, not official
**第三項** 第一項の青色申告書を提出する個人の令和六年から令和十一年までの各年分のうち次の各号に掲げる年分における同項の規定の適用については、同項の控除上限額は、同項の規定にかかわらず、当該個人のその年分の調整前事業所得税額の百分の二十五に相当する金額に、当該調整前事業所得税額に当該各号に定める割合（第一号に掲げる年分が同号イ及び第三号に掲げる年分のいずれにも該当する場合には第一号イに定める割合と第三号に定める割合とのうちいずれか高い割合とし、第二号に掲げる年分が同号イ及び第三号に掲げる年分のいずれにも該当する場合には第二号イに定める割合と第三号に定める割合とのうちいずれか高い割合とする。）を乗じて計算した金額を加算した金額とする。
art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-3
With regard to the application of the provisions of paragraph (1) to an individual who files a blue return referred to in that paragraph for any of the years listed in the following items among the years from 2024 to 2029, the upper limit of the credit referred to in that paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding to the amount equivalent to 25 percent of the individual's income tax on business income before adjustment for that year the amount calculated by multiplying that income tax on business income before adjustment by the rate specified in each of those items (if a year listed in item (i) falls under both a year listed in (a) of that item and a year listed in item (iii), the higher of the rate specified in item (i), (a) and the rate specified in item (iii), and if a year listed in item (ii) falls under both a year listed in (a) of that item and a year listed in item (iii), the higher of the rate specified in item (ii), (a) and the rate specified in item (iii)).
machine translation, not official
**一** 令和九年以前の年分（開業年の年分及び比較試験研究費の額が零である年分を除く。） 次に掲げる年分の区分に応じそれぞれ次に定める割合
art-10/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-1
a year of 2027 or earlier (excluding the year of starting business and a year for which the amount of comparative experiment and research expenses is zero): the rate specified in each of the following according to the category of year listed therein;
machine translation, not official
**イ** 増減試験研究費割合が百分の四を超える年分 当該増減試験研究費割合から百分の四を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）
art-10/par-3/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-1/sub-1
a year in which the ratio of increase or decrease in experimental research expenses exceeds 4 percent: the rate calculated by multiplying that ratio of increase or decrease in experimental research expenses less 4 percent by 0.625 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent);
machine translation, not official
**ロ** 増減試験研究費割合が零に満たない場合のその満たない部分の割合が百分の四を超える年分（第三号に掲げる年分を除く。） 零から、当該満たない部分の割合から百分の四を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）を減算した割合
art-10/par-3/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-1/sub-2
a year in which the ratio of increase or decrease in experimental research expenses is less than zero and the percentage by which it falls short of zero exceeds 4 percent (excluding a year listed in item (iii)): the rate obtained by subtracting from zero the rate calculated by multiplying that percentage by which it falls short less 4 percent by 0.625 (if the rate so calculated has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent).
machine translation, not official
**二** 令和十年以後の年分（開業年の年分及び比較試験研究費の額が零である年分を除く。） 次に掲げる年分の区分に応じそれぞれ次に定める割合
art-10/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-2
a year of 2028 or later (excluding the year of starting business and a year for which the amount of comparative experiment and research expenses is zero): the rate specified in each of the following according to the category of year listed therein;
machine translation, not official
**イ** 増減試験研究費割合が百分の七を超える年分 当該増減試験研究費割合から百分の七を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）
art-10/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-2/sub-1
a year in which the ratio of increase or decrease in experimental research expenses exceeds 7 percent: the rate calculated by multiplying that ratio of increase or decrease in experimental research expenses less 7 percent by 0.625 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent);
machine translation, not official
**ロ** 増減試験研究費割合が零に満たない場合のその満たない部分の割合が百分の一を超える年分（次号に掲げる年分を除く。） 零から、当該満たない部分の割合から百分の一を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）を減算した割合
art-10/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-2/sub-2
a year in which the ratio of increase or decrease in experimental research expenses is less than zero and the percentage by which it falls short of zero exceeds 1 percent (excluding a year listed in the following item): the rate obtained by subtracting from zero the rate calculated by multiplying that percentage by which it falls short less 1 percent by 0.625 (if the rate so calculated has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent).
machine translation, not official
**三** 試験研究費割合が百分の十を超える年分 当該試験研究費割合から百分の十を控除した割合に二を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の十を超えるときは百分の十とする。）
art-10/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-3
a year in which the ratio of experimental research expenses exceeds 10 percent: the rate calculated by multiplying that ratio of experimental research expenses less 10 percent by 2 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 10 percent, 10 percent).
machine translation, not official
**第四項** 中小事業者で青色申告書を提出するもののその年分（第一項の規定の適用を受ける年分及び事業を廃止した日の属する年分を除く。）において、試験研究費の額がある場合には、その年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該年分の控除対象試験研究費の額の百分の十二に相当する金額（以下この項において「中小事業者税額控除限度額」という。）を控除する。この場合において、当該中小事業者税額控除限度額が、中小事業者控除上限額（当該中小事業者のその年分の調整前事業所得税額の百分の二十五に相当する金額をいう。）を超えるときは、その控除を受ける金額は、当該中小事業者控除上限額を限度とする。
art-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
If a small and medium sized business operator who files a blue return has an amount of experimental research expenses for a year (excluding a year for which the provisions of paragraph (1) are applied and the year that includes the date on which the operator discontinued the business), the amount equivalent to 12 percent of the amount of credit-eligible experimental research expenses for that year (hereinafter referred to as the "maximum credit for small and medium sized business operators" in this paragraph) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for that year. In this case, if the maximum credit for small and medium sized business operators exceeds the upper limit of the credit for small and medium sized business operators (meaning the amount equivalent to 25 percent of the small and medium sized business operator's income tax on business income before adjustment for that year), the amount to be deducted is limited to the upper limit of the credit for small and medium sized business operators.
machine translation, not official
**第五項** 前項の中小事業者で青色申告書を提出するものの令和四年から令和十一年までの各年分のうち次の各号に掲げる年分における同項の規定の適用については、同項の中小事業者税額控除限度額は、同項の規定にかかわらず、当該年分の控除対象試験研究費の額に、百分の十二に当該各号に定める割合を加算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該加算した割合が百分の十七を超えるときは百分の十七とする。）を乗じて計算した金額とする。
art-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-10/par-5
With regard to the application of the provisions of the preceding paragraph to a small and medium sized business operator who files a blue return referred to in that paragraph for any of the years listed in the following items among the years from 2022 to 2029, the maximum credit for small and medium sized business operators referred to in that paragraph is, notwithstanding the provisions of that paragraph, the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that year by the rate obtained by adding to 12 percent the rate specified in each of those items (if that rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so obtained exceeds 17 percent, 17 percent).
machine translation, not official
**一** 増減試験研究費割合が百分の十二を超える年分（開業年の年分、比較試験研究費の額が零である年分及び試験研究費割合が百分の十を超える年分を除く。） 当該増減試験研究費割合から百分の十二を控除した割合に〇・三七五を乗じて計算した割合
art-10/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-1
a year in which the ratio of increase or decrease in experimental research expenses exceeds 12 percent (excluding the year of starting business, a year for which the amount of comparative experiment and research expenses is zero, and a year in which the ratio of experimental research expenses exceeds 10 percent): the rate calculated by multiplying that ratio of increase or decrease in experimental research expenses less 12 percent by 0.375;
machine translation, not official
**二** 試験研究費割合が百分の十を超える年分（開業年の年分及び比較試験研究費の額が零である年分のいずれにも該当しない年分で増減試験研究費割合が百分の十二を超える年分を除く。） 百分の十二に控除割増率（当該試験研究費割合から百分の十を控除した割合に〇・五を乗じて計算した割合（当該割合が百分の十を超えるときは、百分の十）をいう。）を乗じて計算した割合
art-10/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-2
a year in which the ratio of experimental research expenses exceeds 10 percent (excluding a year that is neither the year of starting business nor a year for which the amount of comparative experiment and research expenses is zero and in which the ratio of increase or decrease in experimental research expenses exceeds 12 percent): the rate calculated by multiplying 12 percent by the additional credit rate (meaning the rate calculated by multiplying that ratio of experimental research expenses less 10 percent by 0.5 (or 10 percent, if the rate so calculated exceeds 10 percent));
machine translation, not official
**三** 増減試験研究費割合が百分の十二を超え、かつ、試験研究費割合が百分の十を超える年分（開業年の年分及び比較試験研究費の額が零である年分を除く。） 次に掲げる割合を合計した割合
art-10/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-3
a year in which the ratio of increase or decrease in experimental research expenses exceeds 12 percent and the ratio of experimental research expenses exceeds 10 percent (excluding the year of starting business and a year for which the amount of comparative experiment and research expenses is zero): the sum of the following rates.
machine translation, not official
**イ** 第一号に定める割合
art-10/par-5/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-5/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-3/sub-1
the rate specified in item (i);
machine translation, not official
**ロ** イに掲げる割合に前号に規定する控除割増率を乗じて計算した割合
art-10/par-5/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-5/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-3/sub-2
the rate calculated by multiplying the rate listed in (a) by the additional credit rate prescribed in the preceding item;
machine translation, not official
**ハ** 前号に定める割合
art-10/par-5/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-5/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-3/sub-3
the rate specified in the preceding item.
machine translation, not official
**第六項** 第四項の中小事業者で青色申告書を提出するものの令和四年から令和十一年までの各年分のうち次の各号に掲げる年分における同項の規定の適用については、同項の中小事業者控除上限額は、同項の規定にかかわらず、当該中小事業者のその年分の調整前事業所得税額の百分の二十五に相当する金額に当該各号に定める金額を加算した金額とする。
art-10/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-6
With regard to the application of the provisions of paragraph (4) to a small and medium sized business operator who files a blue return referred to in that paragraph for any of the years listed in the following items among the years from 2022 to 2029, the upper limit of the credit for small and medium sized business operators referred to in that paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding the amount specified in each of those items to the amount equivalent to 25 percent of the small and medium sized business operator's income tax on business income before adjustment for that year.
machine translation, not official
**一** 増減試験研究費割合が百分の十二を超える年分（開業年の年分及び比較試験研究費の額が零である年分を除く。） 当該調整前事業所得税額の百分の十に相当する金額
art-10/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-6/item-1
a year in which the ratio of increase or decrease in experimental research expenses exceeds 12 percent (excluding the year of starting business and a year for which the amount of comparative experiment and research expenses is zero): the amount equivalent to 10 percent of that income tax on business income before adjustment;
machine translation, not official
**二** 試験研究費割合が百分の十を超える年分（前号に掲げる年分を除く。） 当該調整前事業所得税額に当該試験研究費割合から百分の十を控除した割合に二を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の十を超えるときは百分の十とする。）を乗じて計算した金額
art-10/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-6/item-2
a year in which the ratio of experimental research expenses exceeds 10 percent (excluding a year listed in the preceding item): the amount calculated by multiplying that income tax on business income before adjustment by the rate calculated by multiplying that ratio of experimental research expenses less 10 percent by 2 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 10 percent, 10 percent).
machine translation, not official
**第七項** 青色申告書を提出する個人のその年分（第一項の規定の適用を受ける年分及び事業を廃止した日の属する年分を除く。）において当該個人の試験研究費の額がその比較試験研究費の額を超える場合において、当該個人が繰越税額控除限度超過額を有するときは、その年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該個人のその年分における繰越税額控除限度超過額が当該個人のその年分の調整前事業所得税額の百分の二十五に相当する金額（その年において第四項の規定の適用を受ける場合には、当該個人の同項に規定する中小事業者控除上限額から、同項の規定によりその年分の総所得金額に係る所得税の額から控除される金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十五に相当する金額を限度とする。
art-10/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7
If, for a year (excluding a year for which the provisions of paragraph (1) are applied and the year that includes the date on which the individual discontinued the business), the amount of experimental research expenses of an individual who files a blue return exceeds the individual's amount of comparative experiment and research expenses, and the individual has a carried-over excess of the tax credit limit, the amount equivalent to the carried-over excess of the tax credit limit is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for that year. In this case, if the individual's carried-over excess of the tax credit limit for that year exceeds the amount equivalent to 25 percent of the individual's income tax on business income before adjustment for that year (if the provisions of paragraph (4) are applied for that year, the remaining amount obtained by deducting, from the individual's upper limit of the credit for small and medium sized business operators prescribed in that paragraph, the amount deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of that paragraph), the amount to be deducted is limited to the amount equivalent to that 25 percent.
machine translation, not official
**第八項** この条及び次条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-10/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8 · https://japanlaw.org/l/332AC0000000026/art-10/par-8
In this Article and the following Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 試験研究費の額 次に掲げる金額の合計額（当該金額に係る費用に充てるため他の者（当該個人が非居住者である場合の所得税法第百六十一条第一項第一号に規定する事業場等を含む。第九号において同じ。）から支払を受ける金額がある場合には当該金額を控除した金額とし、当該個人が居住者である場合の当該個人の同法第九十五条第四項第一号に規定する国外事業所等を通じて行う事業に係る費用の額を除く。）をいう。
art-10/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1
amount of experimental research expenses: The sum of the following amounts (if there is an amount received from another person (including, where the individual is a nonresident, a place of business or similar place prescribed in Article 161, paragraph (1), item (i) of the Income Tax Act; the same applies in item (ix)) to cover the expenses pertaining to those amounts, the amount obtained by deducting the amount so received, and excluding, where the individual is a resident, the amount of expenses pertaining to the business that the individual conducts through a foreign office or similar establishment prescribed in Article 95, paragraph (4), item (i) of that Act);
machine translation, not official
**イ** 次に掲げる費用の額（所得税法第三十七条第一項の事業所得の総収入金額に係る売上原価その他当該総収入金額を得るため直接に要した費用の額に該当するものを除く。）で各年分の事業所得の金額の計算上必要経費に算入されるもの
art-10/par-8/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1/sub-1
the amount of the following expenses that is included in necessary expenses in calculating the amount of business income for each year (excluding any amount that falls under the cost of sales pertaining to the gross revenue from business income referred to in Article 37, paragraph (1) of the Income Tax Act or any other amount of expenses directly required to earn that gross revenue);
machine translation, not official
**（１）** 製品の製造又は技術の改良、考案若しくは発明に係る試験研究（新たな知見を得るため又は利用可能な知見の新たな応用を考案するために行うものに限る。）のために要する費用（研究開発費として経理をした金額のうち、ロに規定する固定資産（所得税法第二条第一項第十八号に規定する固定資産をいう。以下この号において同じ。）の取得に要した金額とされるべき費用の額又はロに規定する繰延資産となる費用の額がある場合における当該固定資産又は繰延資産の償却費、除却による損失及び譲渡による損失を除く。（２）において同じ。）で政令で定めるもの
art-10/par-8/item-1/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1/sub-1/sub2-1
expenses required for experimental research relating to the manufacture of products or to the improvement, devising or invention of technology (limited to experimental research conducted to obtain new knowledge or to devise a new application of available knowledge) (excluding, where, of the amount accounted for as research and development expenses, there is an amount of expenses that should be treated as an amount required for the acquisition of fixed assets prescribed in (b) (meaning fixed assets prescribed in Article 2, paragraph (1), item (xviii) of the Income Tax Act; the same applies hereinafter in this item) or an amount of expenses that become deferred assets prescribed in (b), the depreciation allowance for those fixed assets or deferred assets, and losses from their retirement and losses from their transfer; the same applies in (2)), which are specified by Cabinet Order;
machine translation, not official
**（２）** 対価を得て提供する新たな役務の開発に係る試験研究として政令で定める試験研究のために要する費用で政令で定めるもの
art-10/par-8/item-1/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1/sub-1/sub2-2
expenses required for experimental research specified by Cabinet Order as experimental research relating to the development of new services to be provided for consideration, which are specified by Cabinet Order.
machine translation, not official
**ロ** イ（１）又は（２）に掲げる費用の額（事業所得の金額に係るものに限る。）で各年分において研究開発費として経理をした金額のうち、棚卸資産（所得税法第二条第一項第十六号に規定する棚卸資産をいう。第八号において同じ。）若しくは固定資産（事業の用に供する時においてイ（１）に規定する試験研究又はイ（２）に規定する政令で定める試験研究の用に供する固定資産を除く。）の取得に要した金額とされるべき費用の額又は繰延資産（イ（１）に規定する試験研究又はイ（２）に規定する政令で定める試験研究のために支出した費用に係る繰延資産を除く。）となる費用の額
art-10/par-8/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1/sub-2
of the amount of expenses listed in (a)(1) or (2) (limited to those pertaining to the amount of business income) that is accounted for as research and development expenses in each year, the amount of expenses that should be treated as an amount required for the acquisition of inventory (meaning inventory as prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act; the same applies in item (viii)) or fixed assets (excluding fixed assets that, at the time they are put to use for business, are put to use for the experimental research prescribed in (a)(1) or the experimental research specified by Cabinet Order prescribed in (a)(2)), or the amount of expenses that become deferred assets (excluding deferred assets pertaining to expenses paid for the experimental research prescribed in (a)(1) or the experimental research specified by Cabinet Order prescribed in (a)(2)).
machine translation, not official
**一の二** 控除対象試験研究費の額 試験研究費の額のうち次に掲げる金額の合計額をいう。
art-10/par-8/item-1-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1-2
amount of credit-eligible experimental research expenses: The sum of the following amounts out of the amount of experimental research expenses;
machine translation, not official
**イ** 国外委託試験研究に係る試験研究費の額の百分の五十（令和九年以前の年分にあつては百分の七十とし、令和十年分にあつては百分の六十とする。）に相当する金額
art-10/par-8/item-1-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1-2/sub-1
the amount equivalent to 50 percent (70 percent for a year of 2027 or earlier, and 60 percent for the year 2028) of the amount of experimental research expenses pertaining to experimental research outsourced abroad;
machine translation, not official
**ロ** 国外委託試験研究以外の試験研究に係る試験研究費の額
art-10/par-8/item-1-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1-2/sub-2
the amount of experimental research expenses pertaining to experimental research other than experimental research outsourced abroad.
machine translation, not official
**二** 増減試験研究費割合 増減試験研究費の額（第一項又は第四項の規定の適用を受けようとする年（以下この項において「適用年」という。）の年分の試験研究費の額から比較試験研究費の額を減算した金額をいう。）の当該比較試験研究費の額に対する割合をいう。
art-10/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-2
ratio of increase or decrease in experimental research expenses: The ratio of the amount of increase or decrease in experimental research expenses (meaning the amount obtained by subtracting the amount of comparative experiment and research expenses from the amount of experimental research expenses for the year for which the application of the provisions of paragraph (1) or (4) is sought (hereinafter referred to as the "applicable year" in this paragraph)) to that amount of comparative experiment and research expenses;
machine translation, not official
**三** 比較試験研究費の額 対象年（第一項、第四項又は前項の規定の適用を受けようとする年をいう。以下この号及び第十二項において同じ。）前三年以内の各年分の試験研究費の額（当該各年のうちに事業を開始した日の属する年がある場合には、当該年については、当該年の試験研究費の額に十二を乗じてこれを当該年において事業を営んでいた期間の月数で除して計算した金額）の合計額を当該対象年前三年以内の各年（事業を開始した日の属する年以後の年に限る。）の年数で除して計算した金額をいう。
art-10/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-3
amount of comparative experiment and research expenses: The amount calculated by dividing the sum of the amounts of experimental research expenses for each year within three years before the covered year (meaning the year for which the application of the provisions of paragraph (1) or (4) or the preceding paragraph is sought; the same applies hereinafter in this item and in paragraph (12)) (if any of those years includes the date on which the individual started business, for that year, the amount calculated by multiplying the amount of experimental research expenses for that year by 12 and dividing the result by the number of months in the period during which the individual conducted business in that year) by the number of years within three years before the covered year (limited to the year that includes the date on which the individual started business and subsequent years);
machine translation, not official
**四** 調整前事業所得税額 事業所得の金額に係る所得税の額として政令で定める金額をいう。
art-10/par-8/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-4
income tax on business income before adjustment: The amount specified by Cabinet Order as the amount of income tax on the amount of business income;
machine translation, not official
**五** 試験研究費割合 適用年の年分の試験研究費の額の平均売上金額に対する割合をいう。
art-10/par-8/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-5 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-5
ratio of experimental research expenses: The ratio of the amount of experimental research expenses for the applicable year to the average sales amount;
machine translation, not official
**六** 中小事業者 中小事業者に該当する個人として政令で定めるものをいう。
art-10/par-8/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6
small and medium sized business operator: An individual specified by Cabinet Order as falling under the category of small and medium sized business operators;
machine translation, not official
**七** 繰越税額控除限度超過額 個人のその年の前年以前三年内の各年（その年まで連続して青色申告書を提出している場合の各年に限る。）における第四項に規定する中小事業者税額控除限度額のうち、同項の規定による控除をしてもなお控除しきれない金額（既に前項の規定によりその年の前年以前二年内の各年分の総所得金額に係る所得税の額から控除された金額がある場合には、当該金額を控除した残額）の合計額をいう。
art-10/par-8/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-7
carried-over excess of the tax credit limit: The sum of the amounts, out of the maximum credit for small and medium sized business operators prescribed in paragraph (4) of an individual for each year within three years before the year in question (limited to each year in which the individual has filed blue returns continuously up to that year), that could not be fully deducted even after the deduction under that paragraph (if there is an amount already deducted, pursuant to the provisions of the preceding paragraph, from the amount of income tax on the amount of gross income for each year within two years before that year, the remaining amount after deducting that amount);
machine translation, not official
**八** 平均売上金額 適用年の年分及び当該適用年前三年以内の各年分の売上金額（棚卸資産の販売による収入金額その他の政令で定める金額をいう。）の平均額として政令で定めるところにより計算した金額をいう。
art-10/par-8/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-8 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-8
average sales amount: The amount calculated pursuant to the provisions of Cabinet Order as the average amount of the sales amounts (meaning revenue from the sale of inventory or other amounts specified by Cabinet Order) for the applicable year and each year within three years before the applicable year;
machine translation, not official
**九** 国外委託試験研究 他の者に委託する試験研究のうち国外において行われる試験研究として政令で定めるものをいう。
art-10/par-8/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-9 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-9
experimental research outsourced abroad: Experimental research specified by Cabinet Order as experimental research conducted outside Japan, among the experimental research outsourced to another person.
machine translation, not official
**第九項** 前項第三号の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-10/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-9 · https://japanlaw.org/l/332AC0000000026/art-10/par-9
The number of months referred to in item (iii) of the preceding paragraph is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
**第十項** 第一項及び第四項の規定は、確定申告書（これらの規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）にこれらの規定による控除の対象となる控除対象試験研究費の額、試験研究費の額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、これらの規定により控除される金額の計算の基礎となる控除対象試験研究費の額は、確定申告書に添付された書類に記載された控除対象試験研究費の額を限度とする。
art-10/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/art-10/par-10
The provisions of paragraphs (1) and (4) apply only if a document stating the amount of credit-eligible experimental research expenses, the amount of experimental research expenses, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under those provisions, is attached to the final return (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to those provisions). In this case, the amount of credit-eligible experimental research expenses serving as the basis for the calculation of the amount to be deducted pursuant to those provisions is limited to the amount of credit-eligible experimental research expenses stated in the document attached to the final return.
machine translation, not official
**第十一項** 第七項の規定は、第四項の規定の適用を受けた年以後の各年分の確定申告書に繰越税額控除限度超過額の明細書の添付がある場合で、かつ、第七項の規定の適用を受けようとする年分の確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-10/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-11 · https://japanlaw.org/l/332AC0000000026/art-10/par-11
The provisions of paragraph (7) apply only if a written statement of the carried-over excess of the tax credit limit is attached to the final return for each year from the year in which the provisions of paragraph (4) were applied onward, and a document stating the carried-over excess of the tax credit limit, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under paragraph (7), is attached to the final return for the year for which the application of the provisions of that paragraph is sought (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph).
machine translation, not official
**第十二項** 第八項から前項までに定めるもののほか、第一項、第四項又は第七項の規定の適用を受けようとする個人が事業所得を生ずべき事業を相続又は包括遺贈により承継した者である場合における対象年の三年前の年から当該対象年の前年までの各年分の試験研究費の額の計算その他第一項から第七項までの規定の適用に関し必要な事項は、政令で定める。
art-10/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-12 · https://japanlaw.org/l/332AC0000000026/art-10/par-12
Beyond what is provided for in paragraph (8) through the preceding paragraph, the calculation of the amount of experimental research expenses for each year from the third year before the covered year to the year preceding the covered year, in the case where the individual seeking the application of the provisions of paragraph (1), (4) or (7) is a person who succeeded, by inheritance or universal legacy, to a business that is to generate business income, and other necessary matters concerning the application of the provisions of paragraphs (1) through (7) are specified by Cabinet Order.
machine translation, not official
**第十三項** その年分の所得税について第一項、第四項又は第七項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）並びに租税特別措置法第十条第一項、第四項及び第七項（試験研究を行つた場合の所得税額の特別控除）」とする。
art-10/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-13 · https://japanlaw.org/l/332AC0000000026/art-10/par-13
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (1), (4) or (7) are applied with respect to income tax for a year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 10, paragraphs (1), (4) and (7) of the Act on Special Measures Concerning Taxation (Special Tax Credit for Income Tax Where Experimental Research Is Conducted)".
machine translation, not official
### 第十条の二（特別試験研究を行つた場合の所得税額の特別控除） — Special Tax Credit for Income Tax Where Special Experimental Research Is Conducted
caption: machine translation, not official
art-10-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2 · https://japanlaw.org/l/332AC0000000026/art-10-2
**第一項** 青色申告書を提出する個人のその年分（事業を廃止した日の属する年分を除く。）において、特別試験研究費の額（その年において前条第一項又は第四項の規定の適用を受ける場合には、これらの規定によりその年分の総所得金額に係る所得税の額から控除する金額の計算の基礎となつた特別試験研究費の額を除く。）がある場合には、当該個人のその年分の総所得金額に係る所得税の額から、政令で定めるところにより、次に掲げる金額の合計額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該税額控除限度額が、当該個人のその年分の調整前事業所得税額の百分の十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の十に相当する金額を限度とする。
art-10-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1
If an individual who files a blue return has, for a year (excluding the year that includes the date on which the individual discontinued the business), an amount of special experimental research expenses (if the provisions of paragraph (1) or (4) of the preceding Article are applied for that year, excluding the amount of special experimental research expenses that served as the basis for the calculation of the amount deducted pursuant to those provisions from the amount of income tax on the amount of gross income for that year), the sum of the following amounts (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income of the individual for that year. In this case, if the maximum tax credit exceeds the amount equivalent to 10 percent of the individual's income tax on business income before adjustment for that year, the amount to be deducted is limited to the amount equivalent to that 10 percent.
machine translation, not official
**一** その年分の控除対象特別試験研究費の額（その年において前条第一項又は第四項の規定の適用を受ける場合には、これらの規定によりその年分の総所得金額に係る所得税の額から控除する金額の計算の基礎となつた控除対象特別試験研究費の額を除く。次号及び第三号において同じ。）のうち国の試験研究機関、大学その他これらに準ずる者（以下この号において「特別試験研究機関等」という。）と共同して行う試験研究又は特別試験研究機関等に委託する試験研究に係る試験研究費の額として政令で定める金額の百分の三十に相当する金額
art-10-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-1
the amount equivalent to 30 percent of the amount specified by Cabinet Order as the amount of experimental research expenses pertaining to experimental research conducted jointly with a national experimental research institution, a university or any other person equivalent thereto (hereinafter referred to as a "special experimental research institution, etc." in this item) or experimental research outsourced to a special experimental research institution, etc., out of the amount of credit-eligible special experimental research expenses for that year (if the provisions of paragraph (1) or (4) of the preceding Article are applied for that year, excluding the amount of credit-eligible special experimental research expenses that served as the basis for the calculation of the amount deducted pursuant to those provisions from the amount of income tax on the amount of gross income for that year; the same applies in the following item and item (iii));
machine translation, not official
**二** その年分の控除対象特別試験研究費の額のうち他の者と共同して行う試験研究又は他の者に委託する試験研究であつて、革新的なもの又は国立研究開発法人その他これに準ずる者における研究開発の成果を実用化するために行うものに係る試験研究費の額として政令で定める金額の百分の二十五に相当する金額
art-10-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-2
the amount equivalent to 25 percent of the amount specified by Cabinet Order as the amount of experimental research expenses pertaining to experimental research conducted jointly with another person or outsourced to another person which is innovative or which is conducted to put into practical use the results of research and development at a national research and development agency or any other person equivalent thereto, out of the amount of credit-eligible special experimental research expenses for that year;
machine translation, not official
**三** その年分の控除対象特別試験研究費の額のうち前二号に規定する政令で定める金額以外の金額の百分の二十に相当する金額
art-10-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-3
the amount equivalent to 20 percent of the amount, out of the amount of credit-eligible special experimental research expenses for that year, other than the amounts specified by Cabinet Order prescribed in the preceding two items.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-10-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特別試験研究費の額 試験研究費の額のうち国の試験研究機関、大学その他の者と共同して行う試験研究、国の試験研究機関、大学その他の者に委託する試験研究、中小企業者（第四十二条の四第十九項第七号に規定する中小企業者をいう。）からその有する知的財産権（知的財産基本法（平成十四年法律第百二十二号）第二条第二項に規定する知的財産権及び外国におけるこれに相当するものをいう。）の設定又は許諾を受けて行う試験研究、その用途に係る対象者が少数である医薬品に関する試験研究、高度専門知識等（専門的な知識、技術又は経験であつて高度のものをいう。）を有する者に対して人件費を支出して行う試験研究その他の政令で定める試験研究に係る試験研究費の額として政令で定めるものをいう。
art-10-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-2/item-1
amount of special experimental research expenses: The amount specified by Cabinet Order as the amount of experimental research expenses pertaining to experimental research conducted jointly with a national experimental research institution, a university or any other person, experimental research outsourced to a national experimental research institution, a university or any other person, experimental research conducted under the establishment or licensing, by a small and medium sized enterprise (meaning a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii)), of intellectual property rights held by it (meaning intellectual property rights prescribed in Article 2, paragraph (2) of the Intellectual Property Basic Act (Act No. 122 of 2002) and anything equivalent thereto in a foreign state), experimental research on pharmaceuticals whose target users are few in number, experimental research conducted by paying personnel expenses to persons who have advanced expertise, etc. (meaning specialized knowledge, technology or experience that is advanced), or any other experimental research specified by Cabinet Order;
machine translation, not official
**二** 控除対象特別試験研究費の額 特別試験研究費の額のうち次に掲げる金額の合計額をいう。
art-10-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-2/item-2
amount of credit-eligible special experimental research expenses: The sum of the following amounts out of the amount of special experimental research expenses.
machine translation, not official
**イ** 国外委託試験研究に係る特別試験研究費の額の百分の五十（令和九年以前の年分にあつては百分の七十とし、令和十年分にあつては百分の六十とする。）に相当する金額
art-10-2/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-2/item-2/sub-1
the amount equivalent to 50 percent (70 percent for a year of 2027 or earlier, and 60 percent for the year 2028) of the amount of special experimental research expenses pertaining to experimental research outsourced abroad;
machine translation, not official
**ロ** 国外委託試験研究以外の試験研究に係る特別試験研究費の額
art-10-2/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-2/item-2/sub-2
the amount of special experimental research expenses pertaining to experimental research other than experimental research outsourced abroad.
machine translation, not official
**第三項** 第一項の規定は、確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる控除対象特別試験研究費の額、特別試験研究費の額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる控除対象特別試験研究費の額は、確定申告書に添付された書類に記載された控除対象特別試験研究費の額を限度とする。
art-10-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-3
The provisions of paragraph (1) apply only if a document stating the amount of credit-eligible special experimental research expenses, the amount of special experimental research expenses, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the final return (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the amount of credit-eligible special experimental research expenses serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the amount of credit-eligible special experimental research expenses stated in the document attached to the final return.
machine translation, not official
**第四項** その年分の所得税について第一項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第十条の二第一項（特別試験研究を行つた場合の所得税額の特別控除）」とする。
art-10-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-4
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (1) are applied with respect to income tax for a year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Tax Credit for Income Tax Where Special Experimental Research Is Conducted)".
machine translation, not official
### 第十条の三（中小事業者が機械等を取得した場合の特別償却又は所得税額の特別控除） — Special Depreciation or Special Tax Credit for Income Tax Where a Small and Medium Sized Business Operator Acquires Machinery, etc.
caption: machine translation, not official
art-10-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3 · https://japanlaw.org/l/332AC0000000026/art-10-3
**第一項** 第十条第八項第六号に規定する中小事業者で青色申告書を提出するもの（以下この条において「中小事業者」という。）が、平成十年六月一日から令和九年三月三十一日までの期間（第三項において「指定期間」という。）内に、次に掲げる減価償却資産（第一号から第三号までに掲げる減価償却資産にあつては政令で定める規模のものに限るものとし、匿名組合契約その他これに類する契約として政令で定める契約の目的である事業の用に供するものを除く。以下この条において「特定機械装置等」という。）でその製作の後事業の用に供されたことのないものを取得し、又は特定機械装置等を製作して、これを国内にある当該中小事業者の営む製造業、建設業その他政令で定める事業の用（第五号に規定する事業を営む者で政令で定めるもの以外の者の貸付けの用を除く。以下この条において「指定事業の用」という。）に供した場合には、その指定事業の用に供した日の属する年（事業を廃止した日の属する年を除く。第三項及び第九項において「供用年」という。）の年分における当該中小事業者の事業所得の金額の計算上、当該特定機械装置等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定機械装置等について同項の規定により計算した償却費の額とその取得価額（第五号に掲げる減価償却資産にあつては、当該取得価額に政令で定める割合を乗じて計算した金額。第三項において「基準取得価額」という。）の百分の三十に相当する金額との合計額（次項において「合計償却限度額」という。）以下の金額で当該中小事業者が必要経費として計算した金額とする。ただし、当該特定機械装置等の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
art-10-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1
If a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi) who files a blue return (hereinafter referred to as a "small and medium sized business operator" in this Article), during the period from June 1, 1998 to March 31, 2027 (referred to as the "designated period" in paragraph (3)), acquires any of the following depreciable assets (for the depreciable assets listed in items (i) through (iii), limited to those of a scale specified by Cabinet Order, and excluding those to be put to use for a business that is the object of a silent partnership agreement or any other contract specified by Cabinet Order as being similar thereto; hereinafter referred to as "specified machinery and equipment, etc." in this Article) that have not been put to use for business since their manufacture, or manufactures specified machinery and equipment, etc., and puts it to use in the manufacturing business, construction business or any other business specified by Cabinet Order that the small and medium sized business operator conducts in Japan (excluding use for lending by a person other than a person conducting the business prescribed in item (v) who is specified by Cabinet Order; hereinafter referred to as "use in a designated business" in this Article), the amount to be included in necessary expenses as the depreciation allowance for the specified machinery and equipment, etc. in calculating the amount of business income of the small and medium sized business operator for the year that includes the date on which it was put to use in a designated business (excluding the year that includes the date on which the operator discontinued the business; referred to as the "year of commencement of use" in paragraphs (3) and (9)) is, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount calculated by the small and medium sized business operator as necessary expenses that does not exceed the sum (referred to as the "total depreciation limit" in the following paragraph) of the amount of the depreciation allowance calculated for the specified machinery and equipment, etc. pursuant to the provisions of that paragraph and the amount equivalent to 30 percent of its acquisition cost (for the depreciable assets listed in item (v), the amount calculated by multiplying the acquisition cost by the rate specified by Cabinet Order; referred to as the "base acquisition cost" in paragraph (3)); provided, however, that the amount may not be less than the amount to be included in necessary expenses as the depreciation allowance for the specified machinery and equipment, etc. pursuant to the provisions of paragraph (1) of that Article.
machine translation, not official
**一** 機械及び装置（その管理のおおむね全部を他の者に委託するものであることその他の政令で定める要件に該当するものを除く。）
art-10-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1/item-1
machinery and equipment (excluding those that meet the requirements specified by Cabinet Order, such as that substantially all of their management is outsourced to another person);
machine translation, not official
**二** 工具（製品の品質管理の向上等に資するものとして財務省令で定めるものに限る。）
art-10-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1/item-2
tools (limited to those specified by Order of the Ministry of Finance as contributing to the improvement of product quality control, etc.);
machine translation, not official
**三** ソフトウエア（政令で定めるものに限る。）
art-10-3/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1/item-3
software (limited to that specified by Cabinet Order);
machine translation, not official
**四** 車両及び運搬具（貨物の運送の用に供される自動車で輸送の効率化等に資するものとして財務省令で定めるものに限る。）
art-10-3/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1/item-4
vehicles and transport equipment (limited to motor vehicles used for the transport of cargo that are specified by Order of the Ministry of Finance as contributing to more efficient transport, etc.);
machine translation, not official
**五** 政令で定める海上運送業の用に供される船舶（輸送の効率化等に資するものとして政令で定める船舶にあつては、環境への負荷の状況が明らかにされた船舶として政令で定めるものに限る。）
art-10-3/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1/item-5
ships used for a marine transportation business specified by Cabinet Order (for ships specified by Cabinet Order as contributing to more efficient transport, etc., limited to those specified by Cabinet Order as ships whose environmental impact has been made clear).
machine translation, not official
**第二項** 前項の規定により当該特定機械装置等の償却費として必要経費に算入した金額がその合計償却限度額に満たない場合には、当該特定機械装置等を指定事業の用に供した年の翌年分の事業所得の金額の計算上、当該特定機械装置等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定機械装置等の償却費として同項の規定により必要経費に算入する金額とその満たない金額以下の金額で当該中小事業者が必要経費として計算した金額との合計額に相当する金額とすることができる。
art-10-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-2
If the amount included in necessary expenses as the depreciation allowance for the specified machinery and equipment, etc. pursuant to the provisions of the preceding paragraph is less than its total depreciation limit, the amount to be included in necessary expenses as the depreciation allowance for the specified machinery and equipment, etc. in calculating the amount of business income for the year following the year in which the specified machinery and equipment, etc. was put to use in a designated business may be, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for the specified machinery and equipment, etc. pursuant to the provisions of that paragraph and the amount calculated by the small and medium sized business operator as necessary expenses that does not exceed the shortfall.
machine translation, not official
**第三項** 中小事業者が、指定期間内に、特定機械装置等でその製作の後事業の用に供されたことのないものを取得し、又は特定機械装置等を製作して、これを国内にある当該中小事業者の営む指定事業の用に供した場合において、当該特定機械装置等につき第一項の規定の適用を受けないときは、供用年の年分の総所得金額に係る所得税の額から、政令で定めるところにより、その指定事業の用に供した当該特定機械装置等の基準取得価額の合計額の百分の七に相当する金額（以下この項及び第五項において「税額控除限度額」という。）を控除する。この場合において、当該中小事業者の供用年における税額控除限度額が、当該中小事業者の当該供用年の年分の調整前事業所得税額（第十条第八項第四号に規定する調整前事業所得税額をいう。次項において同じ。）の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-3
If a small and medium sized business operator, during the designated period, acquires specified machinery and equipment, etc. that have not been put to use for business since their manufacture, or manufactures specified machinery and equipment, etc., and puts it to use in a designated business conducted by the small and medium sized business operator in Japan, and the provisions of paragraph (1) are not applied to the specified machinery and equipment, etc., the amount equivalent to 7 percent of the total base acquisition cost of the specified machinery and equipment, etc. put to use in a designated business (hereinafter referred to as the "maximum tax credit" in this paragraph and paragraph (5)) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for the year of commencement of use. In this case, if the small and medium sized business operator's maximum tax credit for the year of commencement of use exceeds the amount equivalent to 20 percent of the small and medium sized business operator's income tax on business income before adjustment (meaning income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv); the same applies in the following paragraph) for that year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第四項** 青色申告書を提出する個人が、その年（事業を廃止した日の属する年を除く。）において繰越税額控除限度超過額を有する場合には、その年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該個人のその年における繰越税額控除限度超過額が当該個人のその年分の調整前事業所得税額の百分の二十に相当する金額（その年においてその指定事業の用に供した特定機械装置等につき前項の規定によりその年分の総所得金額に係る所得税の額から控除される金額又は第十条の五の三第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-4
If an individual who files a blue return has a carried-over excess of the tax credit limit in a year (excluding the year that includes the date on which the individual discontinued the business), the amount equivalent to the carried-over excess of the tax credit limit is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for that year. In this case, if the individual's carried-over excess of the tax credit limit for that year exceeds the amount equivalent to 20 percent of the individual's income tax on business income before adjustment for that year (if there is an amount deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of the preceding paragraph with respect to specified machinery and equipment, etc. put to use in a designated business in that year, or an amount deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-5-3, paragraph (3), the remaining amount after deducting those amounts), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第五項** 前項に規定する繰越税額控除限度超過額とは、当該個人のその年の前年（当該前年分の所得税につき青色申告書を提出している場合に限る。）における税額控除限度額のうち、第三項の規定による控除をしてもなお控除しきれない金額をいう。
art-10-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-5
The carried-over excess of the tax credit limit prescribed in the preceding paragraph means the amount, out of the individual's maximum tax credit for the year preceding the year in question (limited to the case where the individual has filed a blue return with respect to income tax for that preceding year), that could not be fully deducted even after the deduction under paragraph (3).
machine translation, not official
**第六項** 第一項の規定は、中小事業者が所有権移転外リース取引（所得税法第六十七条の二第三項に規定するリース取引のうち所有権が移転しないものとして政令で定めるものをいう。以下この章において同じ。）により取得した特定機械装置等については、適用しない。
art-10-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-6
The provisions of paragraph (1) do not apply to specified machinery and equipment, etc. acquired by a small and medium sized business operator through a lease transaction without transfer of ownership (meaning, among the lease transactions prescribed in Article 67-2, paragraph (3) of the Income Tax Act, those specified by Cabinet Order as not involving the transfer of ownership; the same applies hereinafter in this Chapter).
machine translation, not official
**第七項** 第一項及び第二項の規定は、確定申告書に、これらの規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、特定機械装置等の償却費の額の計算に関する明細書の添付がある場合に限り、適用する。
art-10-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-7
The provisions of paragraphs (1) and (2) apply only if the final return contains an entry concerning the inclusion of the amount to be included in necessary expenses pursuant to those provisions and has a written statement attached thereto concerning the calculation of the amount of the depreciation allowance for the specified machinery and equipment, etc.
machine translation, not official
**第八項** 第三項の規定は、確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定機械装置等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる特定機械装置等の取得価額は、確定申告書に添付された書類に記載された特定機械装置等の取得価額を限度とする。
art-10-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-8
The provisions of paragraph (3) apply only if a document stating the acquisition cost of the specified machinery and equipment, etc., the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the final return (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the acquisition cost of the specified machinery and equipment, etc. serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the specified machinery and equipment, etc. stated in the document attached to the final return.
machine translation, not official
**第九項** 第四項の規定は、供用年及びその翌年分の確定申告書に同項に規定する繰越税額控除限度超過額の明細書の添付があり、かつ、当該翌年分の確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる同項に規定する繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-10-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-9
The provisions of paragraph (4) apply only if a written statement of the carried-over excess of the tax credit limit prescribed in that paragraph is attached to the final returns for the year of commencement of use and the following year, and a document stating the carried-over excess of the tax credit limit prescribed in that paragraph, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the final return for that following year (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph).
machine translation, not official
**第十項** その年分の所得税について第三項又は第四項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）並びに租税特別措置法第十条の三第三項及び第四項（中小事業者が機械等を取得した場合の所得税額の特別控除）」とする。
art-10-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-10
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (3) or (4) are applied with respect to income tax for a year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 10-3, paragraphs (3) and (4) of the Act on Special Measures Concerning Taxation (Special Tax Credit for Income Tax Where a Small and Medium Sized Business Operator Acquires Machinery, etc.)".
machine translation, not official
### 第十条の四（地域経済牽引事業の促進区域内において特定事業用機械等を取得した場合の特別償却又は所得税額の特別控除） — Special Depreciation or Special Tax Credit for Income Tax Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects
caption: machine translation, not official
art-10-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4 · https://japanlaw.org/l/332AC0000000026/art-10-4
**第一項** 青色申告書を提出する個人で地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律（平成十九年法律第四十号）第二十五条に規定する承認地域経済牽引事業者であるものが、企業立地の促進等による地域における産業集積の形成及び活性化に関する法律の一部を改正する法律（平成二十九年法律第四十七号）の施行の日から令和十年三月三十一日までの期間（第三項において「指定期間」という。）内に、当該個人の行う同条に規定する承認地域経済牽引事業（以下同項までにおいて「承認地域経済牽引事業」という。）に係る地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律第四条第二項第一号に規定する促進区域（第三項において「促進区域」という。）内において当該承認地域経済牽引事業に係る承認地域経済牽引事業計画（同法第十四条第二項に規定する承認地域経済牽引事業計画をいう。以下この項及び第三項において同じ。）に従つて特定地域経済牽引事業施設等（承認地域経済牽引事業計画に定められた施設又は設備で、政令で定める規模のものをいう。以下この項及び第三項において同じ。）の新設又は増設をする場合において、当該新設若しくは増設に係る特定地域経済牽引事業施設等を構成する機械及び装置、器具及び備品、建物及びその附属設備並びに構築物（以下この条において「特定事業用機械等」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は当該新設若しくは増設に係る特定事業用機械等を製作し、若しくは建設して、これを当該承認地域経済牽引事業の用に供したとき（貸付けの用に供した場合を除く。第三項において同じ。）は、その承認地域経済牽引事業の用に供した日の属する年（事業を廃止した日の属する年及び第十条の五の六第一項に規定する確認を受けた個人の同項に規定する特定生産性向上設備等の投資に関する計画の期間として財務省令で定める期間内の日の属する年を除く。第三項において「供用年」という。）の年分における当該個人の事業所得の金額の計算上、当該特定事業用機械等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定事業用機械等について同項の規定により計算した償却費の額と特別償却限度額（当該特定事業用機械等の取得価額（その特定事業用機械等に係る一の特定地域経済牽引事業施設等を構成する機械及び装置、器具及び備品、建物及びその附属設備並びに構築物の取得価額の合計額が八十億円を超える場合には、八十億円にその特定事業用機械等の取得価額が当該合計額のうちに占める割合を乗じて計算した金額。第三項において「基準取得価額」という。）に次の各号に掲げる減価償却資産の区分に応じ当該各号に定める割合を乗じて計算した金額をいう。）との合計額（次項において「合計償却限度額」という。）以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該特定事業用機械等の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
art-10-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1
If an individual who files a blue return and who is an approved regional economy advancement business operator prescribed in Article 25 of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects (Act No. 40 of 2007), during the period from the date of enforcement of the Act Partially Amending the Act on the Formation and Vitalization of Industrial Clusters in Regions through the Promotion of Business Location, etc. (Act No. 47 of 2017) to March 31, 2028 (referred to as the "designated period" in paragraph (3)), newly establishes or expands specified facilities, etc. for a regional economy advancement project (meaning facilities or equipment set forth in an approved regional economy advancement project plan, which are of a scale specified by Cabinet Order; the same applies hereinafter in this paragraph and paragraph (3)) in accordance with the approved regional economy advancement project plan (meaning an approved regional economy advancement project plan prescribed in Article 14, paragraph (2) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects; the same applies hereinafter in this paragraph and paragraph (3)) pertaining to an approved regional economy advancement project prescribed in Article 25 of that Act that the individual conducts (hereinafter referred to as an "approved regional economy advancement project" through paragraph (3)), within the promotion area prescribed in Article 4, paragraph (2), item (i) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects (referred to as the "promotion area" in paragraph (3)) pertaining to that approved regional economy advancement project, and acquires machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures that constitute the specified facilities, etc. for a regional economy advancement project pertaining to the new establishment or expansion (hereinafter referred to as "machinery, etc. for specified business use" in this Article) that have not been put to use for business since their manufacture or construction, or manufactures or constructs machinery, etc. for specified business use pertaining to the new establishment or expansion, and puts it to use in the approved regional economy advancement project (excluding where it is put to use for lending; the same applies in paragraph (3)), the amount to be included in necessary expenses as the depreciation allowance for the machinery, etc. for specified business use in calculating the amount of business income of the individual for the year that includes the date on which it was put to use in the approved regional economy advancement project (excluding the year that includes the date on which the individual discontinued the business, and any year that includes a day within the period specified by Order of the Ministry of Finance as the period of the plan for investment in specified productivity-enhancing equipment, etc. prescribed in Article 10-5-6, paragraph (1) of an individual who has received the confirmation prescribed in that paragraph; referred to as the "year of commencement of use" in paragraph (3)) is, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount calculated by the individual as necessary expenses that does not exceed the sum (referred to as the "total depreciation limit" in the following paragraph) of the amount of the depreciation allowance calculated for the machinery, etc. for specified business use pursuant to the provisions of that paragraph and the special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of the machinery, etc. for specified business use (if the total acquisition cost of the machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures that constitute a single set of specified facilities, etc. for a regional economy advancement project pertaining to the machinery, etc. for specified business use exceeds 8 billion yen, the amount calculated by multiplying 8 billion yen by the ratio of the acquisition cost of the machinery, etc. for specified business use to that total; referred to as the "base acquisition cost" in paragraph (3)) by the rate specified in each of the following items according to the category of depreciable assets listed in that item); provided, however, that the amount may not be less than the amount to be included in necessary expenses as the depreciation allowance for the machinery, etc. for specified business use pursuant to the provisions of paragraph (1) of that Article.
machine translation, not official
**一** 機械及び装置並びに器具及び備品 百分の三十五（平成三十一年四月一日以後に地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律第十三条第四項又は第七項の規定による承認を受けた個人（第三項第一号において「特定個人」という。）がその承認地域経済牽引事業（地域の成長発展の基盤強化に著しく資するものとして政令で定めるものに限る。同号において同じ。）の用に供したものについては、百分の五十）
art-10-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1/item-1
machinery and equipment, and furniture and fixtures: 35 percent (50 percent for those that an individual who has obtained the approval under Article 13, paragraph (4) or (7) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects on or after April 1, 2019 (referred to as a "specified individual" in paragraph (3), item (i)) has put to use in its approved regional economy advancement project (limited to one specified by Cabinet Order as contributing significantly to strengthening the framework for regional growth and development; the same applies in that item));
machine translation, not official
**二** 建物及びその附属設備並びに構築物 百分の二十
art-10-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1/item-2
buildings and their associated facilities, and structures: 20 percent.
machine translation, not official
**第二項** 前項の規定により当該特定事業用機械等の償却費として必要経費に算入した金額がその合計償却限度額に満たない場合には、当該特定事業用機械等を承認地域経済牽引事業の用に供した年の翌年分の事業所得の金額の計算上、当該特定事業用機械等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定事業用機械等の償却費として同項の規定により必要経費に算入する金額とその満たない金額以下の金額で当該個人が必要経費として計算した金額との合計額に相当する金額とすることができる。
art-10-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-2
If the amount included in necessary expenses as the depreciation allowance for the machinery, etc. for specified business use pursuant to the provisions of the preceding paragraph is less than its total depreciation limit, the amount to be included in necessary expenses as the depreciation allowance for the machinery, etc. for specified business use in calculating the amount of business income for the year following the year in which the machinery, etc. for specified business use was put to use in the approved regional economy advancement project may be, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for the machinery, etc. for specified business use pursuant to the provisions of that paragraph and the amount calculated by the individual as necessary expenses that does not exceed the shortfall.
machine translation, not official
**第三項** 青色申告書を提出する個人で地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律第二十五条に規定する承認地域経済牽引事業者であるものが、指定期間内に、当該個人の行う承認地域経済牽引事業に係る促進区域内において当該承認地域経済牽引事業に係る承認地域経済牽引事業計画に従つて特定地域経済牽引事業施設等の新設又は増設をする場合において、当該新設若しくは増設に係る特定事業用機械等でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は当該新設若しくは増設に係る特定事業用機械等を製作し、若しくは建設して、これを当該承認地域経済牽引事業の用に供したときは、当該特定事業用機械等につき第一項の規定の適用を受ける場合を除き、供用年の年分の総所得金額に係る所得税の額から、政令で定めるところにより、その承認地域経済牽引事業の用に供した当該特定事業用機械等の基準取得価額に次の各号に掲げる減価償却資産の区分に応じ当該各号に定める割合を乗じて計算した金額の合計額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該個人の供用年における税額控除限度額が、当該個人の当該供用年の年分の第十条第八項第四号に規定する調整前事業所得税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3
If an individual who files a blue return and who is an approved regional economy advancement business operator prescribed in Article 25 of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects, during the designated period, newly establishes or expands specified facilities, etc. for a regional economy advancement project in accordance with the approved regional economy advancement project plan pertaining to the approved regional economy advancement project that the individual conducts, within the promotion area pertaining to that approved regional economy advancement project, and acquires machinery, etc. for specified business use pertaining to the new establishment or expansion that have not been put to use for business since their manufacture or construction, or manufactures or constructs machinery, etc. for specified business use pertaining to the new establishment or expansion, and puts it to use in the approved regional economy advancement project, the sum of the amounts calculated by multiplying the base acquisition cost of the machinery, etc. for specified business use put to use in the approved regional economy advancement project by the rate specified in each of the following items according to the category of depreciable assets listed in that item (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for the year of commencement of use, except where the provisions of paragraph (1) are applied to the machinery, etc. for specified business use. In this case, if the individual's maximum tax credit for the year of commencement of use exceeds the amount equivalent to 20 percent of the individual's income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv) for that year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 機械及び装置並びに器具及び備品 百分の四（特定個人がその承認地域経済牽引事業の用に供したものについては、百分の五（その承認地域経済牽引事業が地域の事業者に対して著しい経済的効果を及ぼすものとして政令で定めるものである場合には、百分の六）とする。）
art-10-4/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3/item-1
machinery and equipment, and furniture and fixtures: 4 percent (for those that a specified individual has put to use in its approved regional economy advancement project, 5 percent (6 percent if the approved regional economy advancement project is one specified by Cabinet Order as having a significant economic effect on business operators in the region));
machine translation, not official
**二** 建物及びその附属設備並びに構築物 百分の二
art-10-4/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3/item-2
buildings and their associated facilities, and structures: 2 percent.
machine translation, not official
**第四項** 第一項の規定は、個人が所有権移転外リース取引により取得した特定事業用機械等については、適用しない。
art-10-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-4
The provisions of paragraph (1) do not apply to machinery, etc. for specified business use acquired by an individual through a lease transaction without transfer of ownership.
machine translation, not official
**第五項** 第一項及び第二項の規定は、確定申告書に、これらの規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、特定事業用機械等の償却費の額の計算に関する明細書の添付がある場合に限り、適用する。
art-10-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-5
The provisions of paragraphs (1) and (2) apply only if the final return contains an entry concerning the inclusion of the amount to be included in necessary expenses pursuant to those provisions and has a written statement attached thereto concerning the calculation of the amount of the depreciation allowance for the machinery, etc. for specified business use.
machine translation, not official
**第六項** 第三項の規定は、確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定事業用機械等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる特定事業用機械等の取得価額は、確定申告書に添付された書類に記載された特定事業用機械等の取得価額を限度とする。
art-10-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-6
The provisions of paragraph (3) apply only if a document stating the acquisition cost of the machinery, etc. for specified business use, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the final return (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the acquisition cost of the machinery, etc. for specified business use serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the machinery, etc. for specified business use stated in the document attached to the final return.
machine translation, not official
**第七項** その年分の所得税について第三項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第十条の四第三項（地域経済牽引事業の促進区域内において特定事業用機械等を取得した場合の所得税額の特別控除）」とする。
art-10-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-7
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (3) are applied with respect to income tax for a year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 10-4, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Tax Credit for Income Tax Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects)".
machine translation, not official
**第八項** 第四項から前項までに定めるもののほか、第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
art-10-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-8
Beyond what is provided for in paragraph (4) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
machine translation, not official
### 第十条の五（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — Special Depreciation or Special Tax Credit for Income Tax Where Specified Buildings, etc. Are Acquired in Areas for Improving Regional Vitality, etc.
caption: machine translation, not official
art-10-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5 · https://japanlaw.org/l/332AC0000000026/art-10-5
**第一項** 青色申告書を提出する個人で地域再生法の一部を改正する法律（平成二十七年法律第四十九号）の施行の日から令和十年三月三十一日までの期間（第三項において「指定期間」という。）内に地域再生法（平成十七年法律第二十四号）第十七条の二第一項に規定する地方活力向上地域等特定業務施設整備計画（以下この条において「地方活力向上地域等特定業務施設整備計画」という。）について同法第十七条の二第三項の認定を受けたものが、当該認定を受けた日から同日の翌日以後三年を経過する日まで（同日までに同条第六項の規定により当該認定を取り消されたときは、その取り消された日の前日まで）の間に、当該認定をした同条第一項に規定する認定都道府県知事（第三項において「認定都道府県知事」という。）が作成した同法第八条第一項に規定する認定地域再生計画（第三項において「認定地域再生計画」という。）に記載されている同法第五条第四項第五号イ又はロに掲げる地域（当該認定を受けた地方活力向上地域等特定業務施設整備計画（同法第十七条の二第四項の規定による変更の認定があつたときは、その変更後のもの。以下この項において「認定地方活力向上地域等特定業務施設整備計画」という。）が同法第十七条の二第一項第二号に掲げる事業に関する地方活力向上地域等特定業務施設整備計画（第一号及び第三項において「拡充型計画」という。）である場合には、同条第一項第二号に規定する地方活力向上地域）内において、当該認定地方活力向上地域等特定業務施設整備計画に記載された同法第五条第四項第五号に規定する特定業務施設（同号に規定する特定業務児童福祉施設のうち当該特定業務施設の新設に併せて整備されるものを含む。以下この項及び第三項第一号において「特定業務施設」という。）に該当する建物及びその附属設備並びに構築物（政令で定める規模のものに限る。以下この条において「特定建物等」という。）の取得等（取得又は建設をいい、取得（その建設の後事業の用に供されたことのないものの取得を除く。）に伴つて行う改修（増築、改築、修繕又は模様替をいう。第一号において同じ。）のための工事による取得又は建設を含む。第三項において同じ。）をして、これを当該個人の営む事業の用に供した場合（貸付けの用に供した場合を除く。第三項において同じ。）には、その事業の用に供した日の属する年（事業を廃止した日の属する年を除く。第三項において「供用年」という。）の年分における当該個人の事業所得の金額の計算上、当該特定建物等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定建物等について同項の規定により計算した償却費の額とその取得価額（その特定建物等に係る一の特定業務施設を構成する建物及びその附属設備並びに構築物の取得価額の合計額が八十億円を超える場合には、八十億円にその特定建物等の取得価額が当該合計額のうちに占める割合を乗じて計算した金額。第三項において「基準取得価額」という。）に次の各号に掲げる特定建物等の区分に応じ当該各号に定める割合を乗じて計算した金額との合計額（次項において「合計償却限度額」という。）以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該特定建物等の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
art-10-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1
If an individual who files a blue return and who has, during the period from the date of enforcement of the Act Partially Amending the Local Revitalization Act (Act No. 49 of 2015) to March 31, 2028 (referred to as the "designated period" in paragraph (3)), obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act (Act No. 24 of 2005) for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 17-2, paragraph (1) of that Act (hereinafter referred to as a "plan for developing specified business facilities in areas for improving regional vitality, etc." in this Article), during the period from the date on which the individual obtained the certification until the date on which three years have elapsed from the day following that date (if the certification is revoked pursuant to the provisions of paragraph (6) of that Article by that date, until the day before the date of the revocation), carries out an acquisition, etc. (meaning acquisition or construction, including acquisition or construction through work for renovation (meaning extension, reconstruction, repair or remodeling; the same applies in item (i)) carried out in connection with an acquisition (excluding the acquisition of those that have not been put to use for business since their construction); the same applies in paragraph (3)) of buildings and their associated facilities, and structures (limited to those of a scale specified by Cabinet Order; hereinafter referred to as "specified buildings, etc." in this Article) that fall under a specified business facility prescribed in Article 5, paragraph (4), item (v) of that Act (including a child welfare facility for specified business prescribed in that item that is developed together with the new establishment of the specified business facility; hereinafter referred to as a "specified business facility" in this paragraph and paragraph (3), item (i)) set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc., within an area listed in Article 5, paragraph (4), item (v), (a) or (b) of that Act which is set forth in the certified regional revitalization plan prescribed in Article 8, paragraph (1) of that Act (referred to as the "certified regional revitalization plan" in paragraph (3)) prepared by the certifying prefectural governor prescribed in Article 17-2, paragraph (1) of that Act who granted the certification (referred to as the "certifying prefectural governor" in paragraph (3)) (if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. (if a certification of change under the provisions of Article 17-2, paragraph (4) of that Act has been granted, the plan after the change; hereinafter referred to as the "certified plan for developing specified business facilities in areas for improving regional vitality, etc." in this paragraph) is a plan for developing specified business facilities in areas for improving regional vitality, etc. relating to the project listed in Article 17-2, paragraph (1), item (ii) of that Act (referred to as an "expansion-type plan" in item (i) and paragraph (3)), within the area for improving regional vitality prescribed in paragraph (1), item (ii) of that Article), and puts them to use for a business that the individual conducts (excluding where they are put to use for lending; the same applies in paragraph (3)), the amount to be included in necessary expenses as the depreciation allowance for the specified buildings, etc. in calculating the amount of business income of the individual for the year that includes the date on which they were put to use for the business (excluding the year that includes the date on which the individual discontinued the business; referred to as the "year of commencement of use" in paragraph (3)) is, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount calculated by the individual as necessary expenses that does not exceed the sum (referred to as the "total depreciation limit" in the following paragraph) of the amount of the depreciation allowance calculated for the specified buildings, etc. pursuant to the provisions of that paragraph and the amount calculated by multiplying their acquisition cost (if the total acquisition cost of the buildings and their associated facilities, and structures that constitute a single specified business facility pertaining to the specified buildings, etc. exceeds 8 billion yen, the amount calculated by multiplying 8 billion yen by the ratio of the acquisition cost of the specified buildings, etc. to that total; referred to as the "base acquisition cost" in paragraph (3)) by the rate specified in each of the following items according to the category of specified buildings, etc. listed in that item; provided, however, that the amount may not be less than the amount to be included in necessary expenses as the depreciation allowance for the specified buildings, etc. pursuant to the provisions of paragraph (1) of that Article.
machine translation, not official
**一** 次に掲げる特定建物等（改修のための工事により取得又は建設をしたものを除く。） 百分の十五（当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が拡充型計画であり、かつ、当該特定建物等に係る特定業務施設が就業の機会の創出に著しく資するものとして政令で定める要件を満たす場合には百分の二十とし、当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が地域再生法第十七条の二第一項第一号に掲げる事業に関する地方活力向上地域等特定業務施設整備計画（次号及び第三項各号において「移転型計画」という。）である場合には百分の二十五とする。）
art-10-5/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-1
the following specified buildings, etc. (excluding those acquired or constructed through work for renovation): 15 percent (20 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is an expansion-type plan and the specified business facility pertaining to the specified buildings, etc. meets the requirements specified by Cabinet Order as contributing significantly to the creation of employment opportunities, and 25 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is a plan for developing specified business facilities in areas for improving regional vitality, etc. relating to the project listed in Article 17-2, paragraph (1), item (i) of the Local Revitalization Act (referred to as a "relocation-type plan" in the following item and the items of paragraph (3)));
machine translation, not official
**イ** 取得をした特定建物等でその建設の後事業の用に供されたことのないもの
art-10-5/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-1/sub-1
specified buildings, etc. acquired that have not been put to use for business since their construction;
machine translation, not official
**ロ** 建設をした特定建物等
art-10-5/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-1/sub-2
specified buildings, etc. constructed.
machine translation, not official
**二** 前号に掲げる特定建物等以外の特定建物等 百分の十（当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が移転型計画である場合には、百分の十五）
art-10-5/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-2
specified buildings, etc. other than those listed in the preceding item: 10 percent (15 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is a relocation-type plan).
machine translation, not official
**第二項** 前項の規定により当該特定建物等の償却費として必要経費に算入した金額がその合計償却限度額に満たない場合には、当該特定建物等を事業の用に供した年の翌年分の事業所得の金額の計算上、当該特定建物等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定建物等の償却費として同項の規定により必要経費に算入する金額とその満たない金額以下の金額で当該個人が必要経費として計算した金額との合計額に相当する金額とすることができる。
art-10-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-2
If the amount included in necessary expenses as the depreciation allowance for the specified buildings, etc. pursuant to the provisions of the preceding paragraph is less than their total depreciation limit, the amount to be included in necessary expenses as the depreciation allowance for the specified buildings, etc. in calculating the amount of business income for the year following the year in which the specified buildings, etc. were put to use for business may be, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for the specified buildings, etc. pursuant to the provisions of that paragraph and the amount calculated by the individual as necessary expenses that does not exceed the shortfall.
machine translation, not official
**第三項** 青色申告書を提出する個人で指定期間内に地方活力向上地域等特定業務施設整備計画について地域再生法第十七条の二第三項の認定を受けたものが、当該認定を受けた日から同日の翌日以後三年を経過する日まで（同日までに同条第六項の規定により当該認定を取り消されたときは、その取り消された日の前日まで）の間に、当該認定をした認定都道府県知事が作成した認定地域再生計画に記載されている同法第五条第四項第五号イ又はロに掲げる地域（当該認定を受けた地方活力向上地域等特定業務施設整備計画（同法第十七条の二第四項の規定による変更の認定があつたときは、その変更後のもの。以下この項において「認定地方活力向上地域等特定業務施設整備計画」という。）が拡充型計画である場合には、同法第十七条の二第一項第二号に規定する地方活力向上地域）内において、当該認定地方活力向上地域等特定業務施設整備計画に記載された特定建物等の取得等をして、これを当該個人の営む事業の用に供した場合において、当該特定建物等につき第一項の規定の適用を受けないときは、供用年の年分の総所得金額に係る所得税の額から、政令で定めるところにより、その事業の用に供した当該特定建物等の基準取得価額に次の各号に掲げる特定建物等の区分に応じ当該各号に定める割合を乗じて計算した金額の合計額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該個人の供用年における税額控除限度額が、当該個人の当該供用年の年分の第十条第八項第四号に規定する調整前事業所得税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
If an individual who files a blue return and who has, during the designated period, obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act for a plan for developing specified business facilities in areas for improving regional vitality, etc., during the period from the date on which the individual obtained the certification until the date on which three years have elapsed from the day following that date (if the certification is revoked pursuant to the provisions of paragraph (6) of that Article by that date, until the day before the date of the revocation), carries out an acquisition, etc. of specified buildings, etc. set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc., within an area listed in Article 5, paragraph (4), item (v), (a) or (b) of that Act which is set forth in the certified regional revitalization plan prepared by the certifying prefectural governor who granted the certification (if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. (if a certification of change under the provisions of Article 17-2, paragraph (4) of that Act has been granted, the plan after the change; hereinafter referred to as the "certified plan for developing specified business facilities in areas for improving regional vitality, etc." in this paragraph) is an expansion-type plan, within the area for improving regional vitality prescribed in Article 17-2, paragraph (1), item (ii) of that Act), and puts them to use for a business that the individual conducts, and the provisions of paragraph (1) are not applied to the specified buildings, etc., the sum of the amounts calculated by multiplying the base acquisition cost of the specified buildings, etc. put to use for the business by the rate specified in each of the following items according to the category of specified buildings, etc. listed in that item (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for the year of commencement of use. In this case, if the individual's maximum tax credit for the year of commencement of use exceeds the amount equivalent to 20 percent of the individual's income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv) for that year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 第一項第一号に掲げる特定建物等 百分の四（当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が拡充型計画であり、かつ、当該特定建物等に係る特定業務施設が同号に規定する政令で定める要件を満たす場合には百分の五とし、当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が移転型計画である場合には百分の七（当該特定建物等に係る特定業務施設が同号に規定する政令で定める要件を満たす場合には、百分の八）とする。）
art-10-5/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3/item-1
specified buildings, etc. listed in paragraph (1), item (i): 4 percent (5 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is an expansion-type plan and the specified business facility pertaining to the specified buildings, etc. meets the requirements specified by Cabinet Order prescribed in that item, and 7 percent (8 percent if the specified business facility pertaining to the specified buildings, etc. meets the requirements specified by Cabinet Order prescribed in that item) if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is a relocation-type plan);
machine translation, not official
**二** 第一項第二号に掲げる特定建物等 百分の二（当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が移転型計画である場合には、百分の四）
art-10-5/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3/item-2
specified buildings, etc. listed in paragraph (1), item (ii): 2 percent (4 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is a relocation-type plan).
machine translation, not official
**第四項** 第一項の規定は、個人が所有権移転外リース取引により取得した特定建物等については、適用しない。
art-10-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-4
The provisions of paragraph (1) do not apply to specified buildings, etc. acquired by an individual through a lease transaction without transfer of ownership.
machine translation, not official
**第五項** 第一項及び第三項の規定は、これらの規定の適用を受けようとする特定建物等に係る地方活力向上地域等特定業務施設整備計画について地域再生法第十七条の二第三項の認定を受けた日から第一項又は第三項の規定の適用を受けようとする年の十二月三十一日までの期間内において、これらの規定に規定する個人に離職者（当該個人の雇用者（次に掲げるものをいう。）であつた者で当該個人の都合によるものとして財務省令で定める理由によつて雇用保険法（昭和四十九年法律第百十六号）第四条第二項に規定する離職をしたものをいう。）がいないことにつき政令で定めるところにより証明がされた場合に限り、適用する。
art-10-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-5
The provisions of paragraphs (1) and (3) apply only if it is certified, pursuant to the provisions of Cabinet Order, that within the period from the date on which the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act was obtained for the plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. for which the application of those provisions is sought until December 31 of the year for which the application of the provisions of paragraph (1) or (3) is sought, the individual prescribed in those provisions has had no person who separated from service (meaning a person who was an employee of the individual (meaning any of the following persons) and who separated from service as prescribed in Article 4, paragraph (2) of the Employment Insurance Act (Act No. 116 of 1974) for a reason specified by Order of the Ministry of Finance as being attributable to the individual's circumstances).
machine translation, not official
**一** 個人の使用人（当該個人と政令で定める特殊の関係のある者を除く。次号において同じ。）のうち一般被保険者（雇用保険法第六十条の二第一項第一号に規定する一般被保険者をいう。）に該当するもの
art-10-5/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-5/item-1
employees of the individual (excluding persons who have a special relationship with the individual specified by Cabinet Order; the same applies in the following item) who fall under generally insured persons (meaning generally insured persons prescribed in Article 60-2, paragraph (1), item (i) of the Employment Insurance Act);
machine translation, not official
**二** 個人の使用人のうち高年齢被保険者（雇用保険法第三十七条の二第一項に規定する高年齢被保険者をいう。）に該当するもの
art-10-5/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-5/item-2
employees of the individual who fall under elderly insured persons (meaning elderly insured persons prescribed in Article 37-2, paragraph (1) of the Employment Insurance Act).
machine translation, not official
**第六項** 第一項及び第二項の規定は、確定申告書に、これらの規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、特定建物等の償却費の額の計算に関する明細書の添付がある場合に限り、適用する。
art-10-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-6
The provisions of paragraphs (1) and (2) apply only if the final return contains an entry concerning the inclusion of the amount to be included in necessary expenses pursuant to those provisions and has a written statement attached thereto concerning the calculation of the amount of the depreciation allowance for the specified buildings, etc.
machine translation, not official
**第七項** 第三項の規定は、確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定建物等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる特定建物等の取得価額は、確定申告書に添付された書類に記載された特定建物等の取得価額を限度とする。
art-10-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-7
The provisions of paragraph (3) apply only if a document stating the acquisition cost of the specified buildings, etc., the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the final return (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the acquisition cost of the specified buildings, etc. serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the specified buildings, etc. stated in the document attached to the final return.
machine translation, not official
**第八項** その年分の所得税について第三項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第十条の五第三項（地方活力向上地域等において特定建物等を取得した場合の所得税額の特別控除）」とする。
art-10-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-8
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (3) are applied with respect to income tax for a year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 10-5, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Tax Credit for Income Tax Where Specified Buildings, etc. Are Acquired in Areas for Improving Regional Vitality, etc.)".
machine translation, not official
**第九項** 第四項から前項までに定めるもののほか、第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
art-10-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-9
Beyond what is provided for in paragraph (4) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
machine translation, not official
### 第十条の五の二 〔削除 / repealed〕
art-10-5-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-2
**第一項** 削除
art-10-5-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-2/par-1
no English for this paragraph
### 第十条の五の三（特定中小事業者が特定経営力向上設備等を取得した場合の特別償却又は所得税額の特別控除） — Special Depreciation or Special Tax Credit for Income Tax Where a Specified Small and Medium-Sized Business Operator Acquires Specified Management Improvement Equipment, etc.
caption: machine translation, not official
art-10-5-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3
**第一項** 特定中小事業者（第十条第八項第六号に規定する中小事業者で青色申告書を提出するもののうち中小企業等経営強化法（平成十一年法律第十八号）第十七条第一項の認定（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律（平成三年法律第五十九号）第十三条各号に掲げる計画につき同法第六条第一項、第八条第一項、第九条第一項又は第十条第一項の認定を受けた場合における当該認定を含む。以下この項において「特定認定」という。）を受けた中小企業等経営強化法第二条第六項に規定する特定事業者等に該当するものをいう。以下この条において同じ。）が、平成二十九年四月一日から令和九年三月三十一日までの期間（第三項において「指定期間」という。）内に、生産等設備を構成する機械及び装置、工具、器具及び備品、建物附属設備並びに政令で定めるソフトウエアで、同法第十七条第三項に規定する経営力向上設備等（経営の向上に著しく資するものとして財務省令で定めるものに限る。）に該当するもののうちその特定中小事業者のその特定認定に係る同条第一項に規定する経営力向上計画（同法第十八条第一項の規定による変更の認定があつたときはその変更後のものとし、食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第十三条各号に掲げる計画（同法第七条第一項の規定又は同法第八条第七項、第九条第八項若しくは第十条第七項において準用する同法第七条第一項の規定による変更の認定があつたときは、その変更後のもの）を含む。）に記載されたもの（政令で定める規模のものに限る。以下この条において「特定経営力向上設備等」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は特定経営力向上設備等を製作し、若しくは建設して、これを国内にある当該特定中小事業者の営む事業の用（第十条の三第一項に規定する指定事業の用に限る。以下この条において「指定事業の用」という。）に供した場合には、その指定事業の用に供した日の属する年（事業を廃止した日の属する年及び第十条の五の六第一項に規定する確認を受けた個人の同項に規定する特定生産性向上設備等の投資に関する計画の期間として財務省令で定める期間内の日の属する年を除く。第三項及び第九項において「供用年」という。）の年分における当該特定中小事業者の事業所得の金額の計算上、当該特定経営力向上設備等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定経営力向上設備等について同項の規定により計算した償却費の額（以下この項において「普通償却額」という。）と特別償却限度額（当該特定経営力向上設備等の取得価額から普通償却額を控除した金額に相当する金額をいう。）との合計額（次項において「合計償却限度額」という。）以下の金額で当該特定中小事業者が必要経費として計算した金額とする。ただし、当該特定経営力向上設備等の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
art-10-5-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-1
If a specified small and medium-sized business operator (meaning, among small and medium sized business operators prescribed in Article 10, paragraph (8), item (vi) who file blue returns, one that falls under a specified business operator, etc. prescribed in Article 2, paragraph (6) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (Act No. 18 of 1999) that has obtained the certification referred to in Article 17, paragraph (1) of that Act (including, where the certification referred to in Article 6, paragraph (1), Article 8, paragraph (1), Article 9, paragraph (1) or Article 10, paragraph (1) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. (Act No. 59 of 1991) has been obtained for a plan listed in any of the items of Article 13 of that Act, that certification; hereinafter referred to as a "specified certification" in this paragraph); the same applies hereinafter in this Article), during the period from April 1, 2017 to March 31, 2027 (referred to as the "designated period" in paragraph (3)), acquires, out of the machinery and equipment, tools, furniture and fixtures, building fixtures, and software specified by Cabinet Order that constitute production or similar equipment and that fall under management improvement equipment, etc. prescribed in Article 17, paragraph (3) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (limited to that specified by Order of the Ministry of Finance as contributing significantly to the improvement of management), those set forth in the management improvement plan prescribed in paragraph (1) of that Article pertaining to the specified certification of the specified small and medium-sized business operator (if a certification of change under the provisions of Article 18, paragraph (1) of that Act has been granted, the plan after the change, and including a plan listed in any of the items of Article 13 of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. (if a certification of change under the provisions of Article 7, paragraph (1) of that Act, or under the provisions of Article 7, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 8, paragraph (7), Article 9, paragraph (8) or Article 10, paragraph (7) of that Act, has been granted, the plan after the change)) (limited to those of a scale specified by Cabinet Order; hereinafter referred to as "specified management improvement equipment, etc." in this Article) that have not been put to use for business since their manufacture or construction, or manufactures or constructs specified management improvement equipment, etc., and puts it to use for a business that the specified small and medium-sized business operator conducts in Japan (limited to use in a designated business prescribed in Article 10-3, paragraph (1); hereinafter referred to as "use in a designated business" in this Article), the amount to be included in necessary expenses as the depreciation allowance for the specified management improvement equipment, etc. in calculating the amount of business income of the specified small and medium-sized business operator for the year that includes the date on which it was put to use in a designated business (excluding the year that includes the date on which the operator discontinued the business, and any year that includes a day within the period specified by Order of the Ministry of Finance as the period of the plan for investment in specified productivity-enhancing equipment, etc. prescribed in Article 10-5-6, paragraph (1) of an individual who has received the confirmation prescribed in that paragraph; referred to as the "year of commencement of use" in paragraphs (3) and (9)) is, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount calculated by the specified small and medium-sized business operator as necessary expenses that does not exceed the sum (referred to as the "total depreciation limit" in the following paragraph) of the amount of the depreciation allowance calculated for the specified management improvement equipment, etc. pursuant to the provisions of that paragraph (hereinafter referred to as the "ordinary depreciation amount" in this paragraph) and the special depreciation limit (meaning the amount equivalent to the acquisition cost of the specified management improvement equipment, etc. less the ordinary depreciation amount); provided, however, that the amount may not be less than the amount to be included in necessary expenses as the depreciation allowance for the specified management improvement equipment, etc. pursuant to the provisions of paragraph (1) of that Article.
machine translation, not official
**第二項** 前項の規定により当該特定経営力向上設備等の償却費として必要経費に算入した金額がその合計償却限度額に満たない場合には、当該特定経営力向上設備等を指定事業の用に供した年の翌年分の事業所得の金額の計算上、当該特定経営力向上設備等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定経営力向上設備等の償却費として同項の規定により必要経費に算入する金額とその満たない金額以下の金額で当該特定中小事業者が必要経費として計算した金額との合計額に相当する金額とすることができる。
art-10-5-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-2
If the amount included in necessary expenses as the depreciation allowance for the specified management improvement equipment, etc. pursuant to the provisions of the preceding paragraph is less than its total depreciation limit, the amount to be included in necessary expenses as the depreciation allowance for the specified management improvement equipment, etc. in calculating the amount of business income for the year following the year in which the specified management improvement equipment, etc. was put to use in a designated business may be, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for the specified management improvement equipment, etc. pursuant to the provisions of that paragraph and the amount calculated by the specified small and medium-sized business operator as necessary expenses that does not exceed the shortfall.
machine translation, not official
**第三項** 特定中小事業者が、指定期間内に、特定経営力向上設備等でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は特定経営力向上設備等を製作し、若しくは建設して、これを国内にある当該特定中小事業者の営む指定事業の用に供した場合において、当該特定経営力向上設備等につき第一項の規定の適用を受けないときは、供用年の年分の総所得金額に係る所得税の額から、政令で定めるところにより、その指定事業の用に供した当該特定経営力向上設備等の取得価額の百分の十に相当する金額の合計額（以下この項及び第五項において「税額控除限度額」という。）を控除する。この場合において、当該特定中小事業者の供用年における税額控除限度額が、当該特定中小事業者の当該供用年の年分の調整前事業所得税額（第十条第八項第四号に規定する調整前事業所得税額をいう。次項において同じ。）の百分の二十に相当する金額（第十条の三第三項の規定により当該供用年の年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-5-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-3
If a specified small and medium-sized business operator, during the designated period, acquires specified management improvement equipment, etc. that have not been put to use for business since their manufacture or construction, or manufactures or constructs specified management improvement equipment, etc., and puts it to use in a designated business conducted by the specified small and medium-sized business operator in Japan, and the provisions of paragraph (1) are not applied to the specified management improvement equipment, etc., the sum of the amounts equivalent to 10 percent of the acquisition cost of the specified management improvement equipment, etc. put to use in a designated business (hereinafter referred to as the "maximum tax credit" in this paragraph and paragraph (5)) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for the year of commencement of use. In this case, if the specified small and medium-sized business operator's maximum tax credit for the year of commencement of use exceeds the amount equivalent to 20 percent of the specified small and medium-sized business operator's income tax on business income before adjustment (meaning income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv); the same applies in the following paragraph) for that year of commencement of use (if there is an amount deducted from the amount of income tax on the amount of gross income for that year of commencement of use pursuant to the provisions of Article 10-3, paragraph (3), the remaining amount after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第四項** 青色申告書を提出する個人が、その年（事業を廃止した日の属する年を除く。）において繰越税額控除限度超過額を有する場合には、その年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該個人のその年における繰越税額控除限度超過額が当該個人のその年分の調整前事業所得税額の百分の二十に相当する金額（その年においてその指定事業の用に供した特定経営力向上設備等につき前項の規定によりその年分の総所得金額に係る所得税の額から控除される金額又は第十条の三第三項及び第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-5-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-4
If an individual who files a blue return has a carried-over excess of the tax credit limit in a year (excluding the year that includes the date on which the individual discontinued the business), the amount equivalent to the carried-over excess of the tax credit limit is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for that year. In this case, if the individual's carried-over excess of the tax credit limit for that year exceeds the amount equivalent to 20 percent of the individual's income tax on business income before adjustment for that year (if there is an amount deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of the preceding paragraph with respect to specified management improvement equipment, etc. put to use in a designated business in that year, or an amount deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-3, paragraphs (3) and (4), the remaining amount after deducting those amounts), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第五項** 前項に規定する繰越税額控除限度超過額とは、当該個人のその年の前年（当該前年分の所得税につき青色申告書を提出している場合に限る。）における税額控除限度額のうち、第三項の規定による控除をしてもなお控除しきれない金額をいう。
art-10-5-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-5
The carried-over excess of the tax credit limit prescribed in the preceding paragraph means the amount, out of the individual's maximum tax credit for the year preceding the year in question (limited to the case where the individual has filed a blue return with respect to income tax for that preceding year), that could not be fully deducted even after the deduction under paragraph (3).
machine translation, not official
**第六項** 第一項の規定は、特定中小事業者が所有権移転外リース取引により取得した特定経営力向上設備等については、適用しない。
art-10-5-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-6
The provisions of paragraph (1) do not apply to specified management improvement equipment, etc. acquired by a specified small and medium-sized business operator through a lease transaction without transfer of ownership.
machine translation, not official
**第七項** 第一項及び第二項の規定は、確定申告書に、これらの規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、特定経営力向上設備等の償却費の額の計算に関する明細書の添付がある場合に限り、適用する。
art-10-5-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-7
The provisions of paragraphs (1) and (2) apply only if the final return contains an entry concerning the inclusion of the amount to be included in necessary expenses pursuant to those provisions and has a written statement attached thereto concerning the calculation of the amount of the depreciation allowance for the specified management improvement equipment, etc.
machine translation, not official
**第八項** 第三項の規定は、確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定経営力向上設備等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる特定経営力向上設備等の取得価額は、確定申告書に添付された書類に記載された特定経営力向上設備等の取得価額を限度とする。
art-10-5-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-8
The provisions of paragraph (3) apply only if a document stating the acquisition cost of the specified management improvement equipment, etc., the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the final return (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the acquisition cost of the specified management improvement equipment, etc. serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the specified management improvement equipment, etc. stated in the document attached to the final return.
machine translation, not official
**第九項** 第四項の規定は、供用年及びその翌年分の確定申告書に同項に規定する繰越税額控除限度超過額の明細書の添付があり、かつ、当該翌年分の確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる同項に規定する繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-10-5-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-9
The provisions of paragraph (4) apply only if a written statement of the carried-over excess of the tax credit limit prescribed in that paragraph is attached to the final returns for the year of commencement of use and the following year, and a document stating the carried-over excess of the tax credit limit prescribed in that paragraph, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the final return for that following year (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph).
machine translation, not official
**第十項** その年分の所得税について第三項又は第四項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）並びに租税特別措置法第十条の五の三第三項及び第四項（特定中小事業者が特定経営力向上設備等を取得した場合の所得税額の特別控除）」とする。
art-10-5-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-10
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (3) or (4) are applied with respect to income tax for a year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 10-5-3, paragraphs (3) and (4) of the Act on Special Measures Concerning Taxation (Special Tax Credit for Income Tax Where a Specified Small and Medium-Sized Business Operator Acquires Specified Management Improvement Equipment, etc.)".
machine translation, not official
**第十一項** 第六項から前項までに定めるもののほか、第一項から第五項までの規定の適用に関し必要な事項は、政令で定める。
art-10-5-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-11
Beyond what is provided for in paragraph (6) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (5) are specified by Cabinet Order.
machine translation, not official
### 第十条の五の四（給与等の支給額が増加した場合の所得税額の特別控除） — Special Tax Credit for Income Tax Where the Amount of Salary or Other Wages Paid Has Increased
caption: machine translation, not official
art-10-5-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4
**第一項** 青色申告書を提出する個人が、令和七年から令和九年までの各年（令和七年以後に事業を開始した個人のその開始した日の属する年及びその事業を廃止した日の属する年を除く。）において国内雇用者に対して給与等を支給する場合で、かつ、その年十二月三十一日において特定個人に該当する場合において、その年において当該個人の継続雇用者給与等支給額からその継続雇用者比較給与等支給額を控除した金額の当該継続雇用者比較給与等支給額に対する割合（第一号において「継続雇用者給与等支給増加割合」という。）が百分の四以上であるときは、当該個人のその年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該個人のその年の控除対象雇用者給与等支給増加額に百分の十（その年において次の各号に掲げる要件を満たす場合には、百分の十に当該各号に定める割合（その年において次の各号に掲げる要件のいずれも満たす場合には、当該各号に定める割合を合計した割合）を加算した割合）を乗じて計算した金額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該税額控除限度額が、当該個人のその年分の調整前事業所得税額（第十条第八項第四号に規定する調整前事業所得税額をいう。次項及び第三項において同じ。）の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-5-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1
If an individual who files a blue return pays salary or other wages to domestic employees in any year from 2025 to 2027 (excluding, for an individual who started business in 2025 or later, the year that includes the date on which the individual started the business, and the year that includes the date on which the individual discontinued the business) and falls under a specified individual as of December 31 of that year, and the ratio of the amount obtained by deducting the individual's comparative amount of salary or other wages paid to continuing employees from the individual's amount of salary or other wages paid to continuing employees for that year to that comparative amount of salary or other wages paid to continuing employees (referred to as the "rate of increase in salary or other wages paid to continuing employees" in item (i)) is 4 percent or more, the amount calculated by multiplying the individual's credit-eligible increase in salaries, etc. paid to employees for that year by 10 percent (if the individual meets the requirements listed in the following items in that year, the rate obtained by adding to 10 percent the rate specified in each of those items (if the individual meets all of the requirements listed in the following items in that year, the sum of the rates specified in those items)) (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income of the individual for that year. In this case, if the maximum tax credit exceeds the amount equivalent to 20 percent of the individual's income tax on business income before adjustment for that year (meaning income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv); the same applies in the following paragraph and paragraph (3)), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 継続雇用者給与等支給増加割合が百分の五以上であること 百分の五（継続雇用者給与等支給増加割合が百分の六以上である場合には、百分の十五）
art-10-5-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1/item-1
the rate of increase in salary or other wages paid to continuing employees being 5 percent or more: 5 percent (15 percent if the rate of increase in salary or other wages paid to continuing employees is 6 percent or more);
machine translation, not official
**二** 次に掲げる要件のいずれかを満たすこと 百分の五
art-10-5-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1/item-2
any of the following requirements being met: 5 percent.
machine translation, not official
**イ** その年十二月三十一日において次世代育成支援対策推進法（平成十五年法律第百二十号）第十五条の三第一項に規定する特例認定一般事業主に該当すること。
art-10-5-4/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1/item-2/sub-1
falling under a specially certified general employer prescribed in Article 15-3, paragraph (1) of the Act on Advancement of Measures to Support Raising Next-Generation Children (Act No. 120 of 2003) as of December 31 of that year;
machine translation, not official
**ロ** その年において女性の職業生活における活躍の推進に関する法律（平成二十七年法律第六十四号）第九条の認定を受けたこと（同法第四条の女性労働者に対する職業生活に関する機会の提供及び同条の雇用環境の整備の状況が特に良好な場合として財務省令で定める場合に限る。）。
art-10-5-4/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1/item-2/sub-2
having obtained the certification referred to in Article 9 of the Act on the Promotion of Women's Active Engagement in Professional Life (Act No. 64 of 2015) in that year (limited to the case specified by Order of the Ministry of Finance as one in which the status of the provision of opportunities relating to professional life to female workers referred to in Article 4 of that Act and of the improvement of the employment environment referred to in that Article is particularly good);
machine translation, not official
**ハ** その年十二月三十一日において女性の職業生活における活躍の推進に関する法律第十三条第一項に規定する特例認定一般事業主に該当すること。
art-10-5-4/par-1/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1/item-2/sub-3
falling under a specially certified general employer prescribed in Article 13, paragraph (1) of the Act on the Promotion of Women's Active Engagement in Professional Life as of December 31 of that year.
machine translation, not official
**第二項** 第十条第八項第六号に規定する中小事業者で青色申告書を提出するもの（以下この項において「中小事業者」という。）が、令和元年から令和九年までの各年（前項の規定の適用を受ける年、令和元年以後に事業を開始した中小事業者のその開始した日の属する年及びその事業を廃止した日の属する年を除く。）において国内雇用者に対して給与等を支給する場合において、その年において当該中小事業者の雇用者給与等支給額からその比較雇用者給与等支給額を控除した金額の当該比較雇用者給与等支給額に対する割合（第一号において「雇用者給与等支給増加割合」という。）が百分の一・五以上であるときは、当該中小事業者のその年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該中小事業者のその年の控除対象雇用者給与等支給増加額に百分の十五（その年において次の各号に掲げる要件を満たす場合には、百分の十五に当該各号に定める割合（その年において次の各号に掲げる要件のいずれも満たす場合には、当該各号に定める割合を合計した割合）を加算した割合）を乗じて計算した金額（以下この項及び第四項第九号において「中小事業者税額控除限度額」という。）を控除する。この場合において、当該中小事業者税額控除限度額が、当該中小事業者のその年分の調整前事業所得税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-5-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2
If a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi) who files a blue return (hereinafter referred to as a "small and medium sized business operator" in this paragraph) pays salary or other wages to domestic employees in any year from 2019 to 2027 (excluding a year for which the provisions of the preceding paragraph are applied, and, for a small and medium sized business operator that started business in 2019 or later, the year that includes the date on which it started the business, and the year that includes the date on which it discontinued the business), and the ratio of the amount obtained by deducting the small and medium sized business operator's comparative amount of salaries, etc. paid to employees from its amount of salaries, etc. paid to employees for that year to that comparative amount of salaries, etc. paid to employees (referred to as the "rate of increase in salaries, etc. paid to employees" in item (i)) is 1.5 percent or more, the amount calculated by multiplying the small and medium sized business operator's credit-eligible increase in salaries, etc. paid to employees for that year by 15 percent (if the small and medium sized business operator meets the requirements listed in the following items in that year, the rate obtained by adding to 15 percent the rate specified in each of those items (if it meets all of the requirements listed in the following items in that year, the sum of the rates specified in those items)) (hereinafter referred to as the "maximum credit for small and medium sized business operators" in this paragraph and paragraph (4), item (ix)) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income of the small and medium sized business operator for that year. In this case, if the maximum credit for small and medium sized business operators exceeds the amount equivalent to 20 percent of the small and medium sized business operator's income tax on business income before adjustment for that year, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 雇用者給与等支給増加割合が百分の二・五以上であること 百分の十五
art-10-5-4/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-1
the rate of increase in salaries, etc. paid to employees being 2.5 percent or more: 15 percent;
machine translation, not official
**二** 次に掲げる要件のいずれかを満たすこと 百分の五
art-10-5-4/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-2
any of the following requirements being met: 5 percent.
machine translation, not official
**イ** その年において次世代育成支援対策推進法第十三条の認定を受けたこと（同法第二条に規定する次世代育成支援対策の実施の状況が良好な場合として財務省令で定める場合に限る。）。
art-10-5-4/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-2/sub-1
having obtained the certification referred to in Article 13 of the Act on Advancement of Measures to Support Raising Next-Generation Children in that year (limited to the case specified by Order of the Ministry of Finance as one in which the status of the implementation of measures to support raising next-generation children prescribed in Article 2 of that Act is good);
machine translation, not official
**ロ** その年十二月三十一日において次世代育成支援対策推進法第十五条の三第一項に規定する特例認定一般事業主に該当すること。
art-10-5-4/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-2/sub-2
falling under a specially certified general employer prescribed in Article 15-3, paragraph (1) of the Act on Advancement of Measures to Support Raising Next-Generation Children as of December 31 of that year;
machine translation, not official
**ハ** その年において女性の職業生活における活躍の推進に関する法律第九条の認定を受けたこと（同法第四条の女性労働者に対する職業生活に関する機会の提供及び同条の雇用環境の整備の状況が良好な場合として財務省令で定める場合に限る。）。
art-10-5-4/par-2/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-2/sub-3
having obtained the certification referred to in Article 9 of the Act on the Promotion of Women's Active Engagement in Professional Life in that year (limited to the case specified by Order of the Ministry of Finance as one in which the status of the provision of opportunities relating to professional life to female workers referred to in Article 4 of that Act and of the improvement of the employment environment referred to in that Article is good);
machine translation, not official
**ニ** その年十二月三十一日において女性の職業生活における活躍の推進に関する法律第十三条第一項に規定する特例認定一般事業主に該当すること。
art-10-5-4/par-2/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-2/sub-4
falling under a specially certified general employer prescribed in Article 13, paragraph (1) of the Act on the Promotion of Women's Active Engagement in Professional Life as of December 31 of that year.
machine translation, not official
**第三項** 青色申告書を提出する個人の各年（事業を廃止した日の属する年を除く。）において当該個人の雇用者給与等支給額がその比較雇用者給与等支給額を超える場合において、当該個人が繰越税額控除限度超過額を有するときは、その年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該個人のその年における繰越税額控除限度超過額が当該個人のその年分の調整前事業所得税額の百分の二十に相当する金額（その年において前二項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-5-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-3
If, in a year (excluding the year that includes the date on which the individual discontinued the business), the amount of salaries, etc. paid to employees of an individual who files a blue return exceeds the individual's comparative amount of salaries, etc. paid to employees, and the individual has a carried-over excess of the tax credit limit, the amount equivalent to the carried-over excess of the tax credit limit is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for that year. In this case, if the individual's carried-over excess of the tax credit limit for that year exceeds the amount equivalent to 20 percent of the individual's income tax on business income before adjustment for that year (if there is an amount deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of the preceding two paragraphs in that year, the remaining amount after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第四項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-10-5-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 国内雇用者 個人の使用人（当該個人と政令で定める特殊の関係のある者を除く。）のうち当該個人の有する国内の事業所に勤務する雇用者として政令で定めるものに該当するものをいう。
art-10-5-4/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-1
domestic employee: An employee of an individual (excluding a person who has a special relationship with the individual specified by Cabinet Order) who falls under the employees working at a business establishment of the individual in Japan as specified by Cabinet Order;
machine translation, not official
**二** 給与等 所得税法第二十八条第一項に規定する給与等をいう。
art-10-5-4/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-2
salary or other wage: A salary or other wage prescribed in Article 28, paragraph (1) of the Income Tax Act;
machine translation, not official
**三** 特定個人 常時使用する従業員の数が二千人以下の個人をいう。
art-10-5-4/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-3
specified individual: An individual whose number of regular employees is 2,000 or less;
machine translation, not official
**四** 継続雇用者給与等支給額 継続雇用者（個人の各年（以下この項において「適用年」という。）及び当該適用年の前年の各月分のその個人の給与等の支給を受けた国内雇用者として政令で定めるものをいう。次号において同じ。）に対する当該適用年の給与等の支給額（その給与等に充てるため他の者（その個人が非居住者である場合の所得税法第百六十一条第一項第一号に規定する事業場等を含む。）から支払を受ける金額（国又は地方公共団体から受ける雇用保険法第六十二条第一項第一号に掲げる事業として支給が行われる助成金その他これに類するものの額及び役務の提供の対価として支払を受ける金額を除く。以下この号において「補塡額」という。）がある場合には、当該補塡額を控除した金額。以下この項において同じ。）として政令で定める金額をいう。
art-10-5-4/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-4
amount of salary or other wages paid to continuing employees: The amount specified by Cabinet Order as the amount of salary or other wages paid for the applicable year to continuing employees (meaning domestic employees specified by Cabinet Order as having received payment of salary or other wages from the individual for each month of each year of the individual (hereinafter referred to as the "applicable year" in this paragraph) and of the year preceding the applicable year; the same applies in the following item) (if there is an amount received from another person (including, where the individual is a nonresident, a place of business or similar place prescribed in Article 161, paragraph (1), item (i) of the Income Tax Act) to cover the salary or other wages (excluding the amount of subsidies paid as the program listed in Article 62, paragraph (1), item (i) of the Employment Insurance Act received from the State or a local government and other similar amounts, and amounts received as consideration for the provision of services; hereinafter referred to as the "amount received to cover" in this item), the amount obtained by deducting the amount received to cover; the same applies hereinafter in this paragraph);
machine translation, not official
**五** 継続雇用者比較給与等支給額 前号の個人の継続雇用者に対する適用年の前年の給与等の支給額として政令で定める金額をいう。
art-10-5-4/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-5
comparative amount of salary or other wages paid to continuing employees: The amount specified by Cabinet Order as the amount of salary or other wages paid for the year preceding the applicable year to the continuing employees of the individual referred to in the preceding item;
machine translation, not official
**六** 控除対象雇用者給与等支給増加額 個人の雇用者給与等支給額からその比較雇用者給与等支給額を控除した金額（当該金額が当該個人の調整雇用者給与等支給増加額（イに掲げる金額からロに掲げる金額を控除した金額をいう。）を超える場合には、当該調整雇用者給与等支給増加額）をいう。
art-10-5-4/par-4/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-6
credit-eligible increase in salaries, etc. paid to employees: The amount obtained by deducting an individual's comparative amount of salaries, etc. paid to employees from the individual's amount of salaries, etc. paid to employees (if that amount exceeds the individual's adjusted increase in salaries, etc. paid to employees (meaning the amount obtained by deducting the amount listed in (b) from the amount listed in (a)), that adjusted increase in salaries, etc. paid to employees);
machine translation, not official
**イ** 雇用者給与等支給額（当該雇用者給与等支給額の計算の基礎となる給与等に充てるための雇用安定助成金額（国又は地方公共団体から受ける雇用保険法第六十二条第一項第一号に掲げる事業として支給が行われる助成金その他これに類するものの額をいう。以下この号において同じ。）がある場合には、当該雇用安定助成金額を控除した金額）
art-10-5-4/par-4/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-6/sub-1
the amount of salaries, etc. paid to employees (if there is an amount of employment stabilization subsidies (meaning the amount of subsidies paid as the program listed in Article 62, paragraph (1), item (i) of the Employment Insurance Act received from the State or a local government and other similar amounts; the same applies hereinafter in this item) to cover the salary or other wages serving as the basis for the calculation of that amount of salaries, etc. paid to employees, the amount obtained by deducting that amount of employment stabilization subsidies);
machine translation, not official
**ロ** 比較雇用者給与等支給額（当該比較雇用者給与等支給額の計算の基礎となる給与等に充てるための雇用安定助成金額がある場合には、当該雇用安定助成金額を控除した金額）
art-10-5-4/par-4/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-6/sub-2
the comparative amount of salaries, etc. paid to employees (if there is an amount of employment stabilization subsidies to cover the salary or other wages serving as the basis for the calculation of that comparative amount of salaries, etc. paid to employees, the amount obtained by deducting that amount of employment stabilization subsidies).
machine translation, not official
**七** 雇用者給与等支給額 個人の適用年の年分の事業所得の金額の計算上必要経費に算入される国内雇用者に対する給与等の支給額をいう。
art-10-5-4/par-4/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-7
amount of salaries, etc. paid to employees: The amount of salary or other wages paid to domestic employees that is included in necessary expenses in calculating the amount of business income of an individual for the applicable year;
machine translation, not official
**八** 比較雇用者給与等支給額 個人の適用年の前年分の事業所得の金額の計算上必要経費に算入される国内雇用者に対する給与等の支給額（当該適用年の前年において事業を営んでいた期間の月数と当該適用年において事業を営んでいた期間の月数とが異なる場合には、その月数に応じ政令で定めるところにより計算した金額）をいう。
art-10-5-4/par-4/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-8
comparative amount of salaries, etc. paid to employees: The amount of salary or other wages paid to domestic employees that is included in necessary expenses in calculating the amount of business income of an individual for the year preceding the applicable year (if the number of months in the period during which the individual conducted business in the year preceding the applicable year differs from the number of months in the period during which the individual conducted business in the applicable year, the amount calculated pursuant to the provisions of Cabinet Order according to those numbers of months);
machine translation, not official
**九** 繰越税額控除限度超過額 個人の適用年の前年以前五年内の各年（当該適用年まで連続して青色申告書を提出している場合の各年に限る。）における中小事業者税額控除限度額のうち、第二項の規定による控除をしてもなお控除しきれない金額（既に前項の規定により当該適用年の前年以前四年内の各年分の総所得金額に係る所得税の額から控除された金額がある場合には、当該金額を控除した残額）の合計額をいう。
art-10-5-4/par-4/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-9
carried-over excess of the tax credit limit: The sum of the amounts, out of the maximum credit for small and medium sized business operators of an individual for each year within five years before the applicable year (limited to each year in which the individual has filed blue returns continuously up to the applicable year), that could not be fully deducted even after the deduction under paragraph (2) (if there is an amount already deducted, pursuant to the provisions of the preceding paragraph, from the amount of income tax on the amount of gross income for each year within four years before the applicable year, the remaining amount after deducting that amount).
machine translation, not official
**第五項** 前項第八号の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-10-5-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-5
The number of months referred to in item (viii) of the preceding paragraph is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
**第六項** 第一項及び第二項の規定は、確定申告書（これらの規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）にこれらの規定による控除の対象となる控除対象雇用者給与等支給増加額（第一項の規定の適用を受けようとする場合には、継続雇用者給与等支給額及び継続雇用者比較給与等支給額を含む。）、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、第一項又は第二項の規定により控除される金額の計算の基礎となる控除対象雇用者給与等支給増加額は、確定申告書に添付された書類に記載された控除対象雇用者給与等支給増加額を限度とする。
art-10-5-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-6
The provisions of paragraphs (1) and (2) apply only if a document stating the credit-eligible increase in salaries, etc. paid to employees (including, if the application of the provisions of paragraph (1) is sought, the amount of salary or other wages paid to continuing employees and the comparative amount of salary or other wages paid to continuing employees), the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under those provisions, is attached to the final return (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to those provisions). In this case, the credit-eligible increase in salaries, etc. paid to employees serving as the basis for the calculation of the amount to be deducted pursuant to paragraph (1) or (2) is limited to the credit-eligible increase in salaries, etc. paid to employees stated in the document attached to the final return.
machine translation, not official
**第七項** 第三項の規定は、第二項の規定の適用を受けた年以後の各年分の確定申告書に繰越税額控除限度超過額の明細書の添付がある場合で、かつ、第三項の規定の適用を受けようとする年分の確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-10-5-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-7
The provisions of paragraph (3) apply only if a written statement of the carried-over excess of the tax credit limit is attached to the final return for each year from the year in which the provisions of paragraph (2) were applied onward, and a document stating the carried-over excess of the tax credit limit, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under paragraph (3), is attached to the final return for the year for which the application of the provisions of paragraph (3) is sought (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph).
machine translation, not official
**第八項** 第四項から前項までに定めるもののほか、第一項から第三項までの規定の適用を受けようとする個人が事業所得を生ずべき事業を相続又は包括遺贈により承継した者である場合における比較雇用者給与等支給額の計算、継続雇用者比較給与等支給額又は比較雇用者給与等支給額が零である場合におけるこれらの規定に規定する要件を満たすかどうかの判定その他これらの規定の適用に関し必要な事項は、政令で定める。
art-10-5-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-8
Beyond what is provided for in paragraph (4) through the preceding paragraph, the calculation of the comparative amount of salaries, etc. paid to employees in the case where an individual seeking the application of the provisions of paragraphs (1) through (3) is a person who has succeeded to a business generating business income through inheritance or universal legacy, the determination of whether the requirements prescribed in those provisions are satisfied in the case where the comparative amount of salary or other wages paid to continuing employees or the comparative amount of salaries, etc. paid to employees is zero, and other necessary matters concerning the application of those provisions are specified by Cabinet Order.
machine translation, not official
**第九項** その年分の所得税について第一項から第三項までの規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第十条の五の四第一項から第三項まで（給与等の支給額が増加した場合の所得税額の特別控除）」とする。
art-10-5-4/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-9
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraphs (1) through (3) are applied to income tax for the relevant year, the phrase "Chapter III (Calculation of Tax Amount)" in that item is deemed to be replaced with "Chapter III (Calculation of Tax Amount) and Article 10-5-4, paragraphs (1) through (3) (Special Income Tax Credit Where the Amount of Salary or Other Wages Paid Has Increased) of the Act on Special Measures Concerning Taxation".
machine translation, not official
### 第十条の五の五（生産工程効率化等設備を取得した場合の特別償却又は所得税額の特別控除） — Special Depreciation or Special Income Tax Credit for Acquisition of Production Process Efficiency Improvement Equipment, etc.
caption: machine translation, not official
art-10-5-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-5
**第一項** 青色申告書を提出する個人で産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日から令和十年三月三十一日までの間にされた産業競争力強化法（平成二十五年法律第九十八号）第二十一条の二十二第一項の認定（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第十七条第三項に規定する環境負荷低減事業活動計画（以下この項において「環境負荷低減事業活動計画」という。）につき同法第九条第一項の認定を受けた場合における当該認定（以下この項において「事業活動計画認定」という。）を含む。以下この項及び第三項において「特定認定」という。）に係る産業競争力強化法第二十一条の二十三第一項に規定する認定事業適応事業者（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項に規定する認定環境負荷低減事業者を含む。）のうちその産業競争力強化法第二十一条の二十三第二項に規定する認定事業適応計画（同法第二十一条の二十第二項第二号に規定するエネルギー利用環境負荷低減事業適応（以下この項において「エネルギー利用環境負荷低減事業適応」という。）に関するものに限るものとし、事業活動計画認定に係る環境負荷低減事業活動計画（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項において準用する同法第七条第一項の規定による変更の認定があつたときは、その変更後のもの）を含む。以下この項及び第三項において「特定認定エネルギー利用環境負荷低減事業適応計画」という。）に当該特定認定エネルギー利用環境負荷低減事業適応計画に従つて行うエネルギー利用環境負荷低減事業適応のための措置として産業競争力強化法第二条第十三項に規定する生産工程効率化等設備（以下この条において「生産工程効率化等設備」という。）を導入する旨の記載があるもの（第三項において「認定エネルギー利用環境負荷低減事業適応事業者」という。）であるものが、当該特定認定の日から同日以後三年を経過する日までの間に、その特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又はその特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備を製作し、若しくは建設して、これを国内にある当該個人の事業の用に供した場合（貸付けの用に供した場合を除く。第三項において同じ。）には、その事業の用に供した日の属する年（事業を廃止した日の属する年及び次条第一項に規定する確認を受けた個人の同項に規定する特定生産性向上設備等の投資に関する計画の期間として財務省令で定める期間内の日の属する年を除く。第三項において「供用年」という。）の年分における当該個人の事業所得の金額の計算上、当該生産工程効率化等設備の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該生産工程効率化等設備について同項の規定により計算した償却費の額と特別償却限度額（当該生産工程効率化等設備の取得価額（その特定認定エネルギー利用環境負荷低減事業適応計画に従つて行うエネルギー利用環境負荷低減事業適応のための措置として取得又は製作若しくは建設をする生産工程効率化等設備の取得価額の合計額が五百億円を超える場合には、五百億円にその事業の用に供した生産工程効率化等設備の取得価額が当該合計額のうちに占める割合を乗じて計算した金額。第三項において「基準取得価額」という。）の百分の三十に相当する金額をいう。）との合計額（次項において「合計償却限度額」という。）以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該生産工程効率化等設備の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
art-10-5-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1
Where an individual who files a blue return and who is a certified business adaptation business operator prescribed in Article 21-23, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) (including a certified environmental burden reduction business operator prescribed in Article 9, paragraph (8) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.) pertaining to a certification under Article 21-22, paragraph (1) of the Act on Strengthening Industrial Competitiveness granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) to March 31, 2028 (including, where the certification under Article 9, paragraph (1) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. has been obtained for an environmental burden reduction business activity plan prescribed in Article 17, paragraph (3) of that Act (hereinafter referred to in this paragraph as an "environmental burden reduction business activity plan"), that certification (hereinafter referred to in this paragraph as a "business activity plan approval"); hereinafter referred to in this paragraph and paragraph (3) as a "specified certification"), whose certified business adaptation plan prescribed in Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness (limited to one concerning business adaptation for reducing environmental load through energy use prescribed in Article 21-20, paragraph (2), item (ii) of that Act (hereinafter referred to in this paragraph as "business adaptation for reducing environmental load through energy use"), and including an environmental burden reduction business activity plan pertaining to a business activity plan approval (where a certification of a change under Article 7, paragraph (1) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. as applied mutatis mutandis pursuant to Article 9, paragraph (8) of that Act has been granted, the plan after the change); hereinafter referred to in this paragraph and paragraph (3) as a "specified certified energy-use environmental burden reduction business adaptation plan") states that production process efficiency improvement equipment, etc. prescribed in Article 2, paragraph (13) of the Act on Strengthening Industrial Competitiveness (hereinafter referred to in this Article as "production process efficiency improvement equipment, etc.") is to be introduced as a measure for business adaptation for reducing environmental load through energy use to be carried out in accordance with that specified certified energy-use environmental burden reduction business adaptation plan (such an operator is referred to in paragraph (3) as a "certified energy-use environmental burden reduction business adaptation operator"), acquires, during the period from the date of the specified certification to the day on which three years have elapsed from that date, production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan that has not been used for business since its manufacture or construction, or manufactures or constructs production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan, and puts it to use for the individual's business in Japan (excluding the case where it is put to use for leasing; the same applies in paragraph (3)), the amount to be included in necessary expenses as the depreciation allowance for that production process efficiency improvement equipment, etc. in calculating the amount of business income of the individual for the year that includes the day on which it was put to use for the business (excluding the year that includes the day on which the business was discontinued and the year that includes a day within the period specified by Order of the Ministry of Finance as the period of the plan for investment in specified productivity-improving equipment, etc. prescribed in paragraph (1) of the following Article of an individual who has obtained the confirmation prescribed in that paragraph; referred to in paragraph (3) as the "year of commencement of use"), notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that production process efficiency improvement equipment, etc. pursuant to the provisions of that paragraph and the special depreciation limit (meaning the amount equivalent to 30 percent of the acquisition cost of that production process efficiency improvement equipment, etc. (where the total acquisition cost of the production process efficiency improvement equipment, etc. acquired, manufactured or constructed as a measure for business adaptation for reducing environmental load through energy use carried out in accordance with its specified certified energy-use environmental burden reduction business adaptation plan exceeds 50 billion yen, the amount calculated by multiplying 50 billion yen by the ratio of the acquisition cost of the production process efficiency improvement equipment, etc. put to use for the business to that total; referred to in paragraph (3) as the "base acquisition cost")) (referred to in the following paragraph as the "total depreciation limit"); provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that production process efficiency improvement equipment, etc. pursuant to the provisions of paragraph (1) of that Article.
machine translation, not official
**第二項** 前項の規定により当該生産工程効率化等設備の償却費として必要経費に算入した金額がその合計償却限度額に満たない場合には、当該生産工程効率化等設備を事業の用に供した年の翌年分の事業所得の金額の計算上、当該生産工程効率化等設備の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該生産工程効率化等設備の償却費として同項の規定により必要経費に算入する金額とその満たない金額以下の金額で当該個人が必要経費として計算した金額との合計額に相当する金額とすることができる。
art-10-5-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-2
Where the amount included in necessary expenses as the depreciation allowance for the production process efficiency improvement equipment, etc. pursuant to the provisions of the preceding paragraph is less than its total depreciation limit, the amount to be included in necessary expenses as the depreciation allowance for that production process efficiency improvement equipment, etc. in calculating the amount of business income for the year following the year in which it was put to use for the business may, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, be the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for that production process efficiency improvement equipment, etc. pursuant to the provisions of that paragraph and the amount calculated by the individual as necessary expenses, up to the amount of the shortfall.
machine translation, not official
**第三項** 青色申告書を提出する個人で産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日から令和十年三月三十一日までの間にされた特定認定に係る認定エネルギー利用環境負荷低減事業適応事業者であるものが、当該特定認定の日から同日以後三年を経過する日までの間に、その特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又はその特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備を製作し、若しくは建設して、これを国内にある当該個人の事業の用に供した場合において、当該生産工程効率化等設備につき第一項の規定の適用を受けないときは、供用年の年分の総所得金額に係る所得税の額から、政令で定めるところにより、その事業の用に供した当該生産工程効率化等設備の基準取得価額に次の各号に掲げる生産工程効率化等設備の区分に応じ当該各号に定める割合を乗じて計算した金額の合計額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該個人の供用年における税額控除限度額が、当該個人の当該供用年の年分の第十条第八項第四号に規定する調整前事業所得税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-5-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3
Where an individual who files a blue return and who is a certified energy-use environmental burden reduction business adaptation operator pertaining to a specified certification granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) to March 31, 2028 acquires, during the period from the date of the specified certification to the day on which three years have elapsed from that date, production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan that has not been used for business since its manufacture or construction, or manufactures or constructs production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan, and puts it to use for the individual's business in Japan, if the individual does not seek the application of the provisions of paragraph (1) for that production process efficiency improvement equipment, etc., the sum of the amounts calculated by multiplying the base acquisition cost of that production process efficiency improvement equipment, etc. put to use for the business by the percentage specified in each of the following items according to the category of production process efficiency improvement equipment, etc. listed in that item (hereinafter referred to in this paragraph as the "maximum tax credit") is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for the year of commencement of use. In this case, where the maximum tax credit of the individual for the year of commencement of use exceeds the amount equivalent to 20 percent of the income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv) of the individual for that year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 第十条第八項第六号に規定する中小事業者（次号において「中小事業者」という。）が事業の用に供した生産工程効率化等設備 次に掲げる生産工程効率化等設備の区分に応じそれぞれ次に定める割合
art-10-5-5/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-1
production process efficiency improvement equipment, etc. put to use for business by a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi) (referred to in the following item as a "small and medium sized business operator"): the percentage specified in each of the following sub-items according to the category of production process efficiency improvement equipment, etc. listed in that sub-item:
machine translation, not official
**イ** 当該生産工程効率化等設備のうちエネルギーの利用による環境への負荷の低減に著しく資するものとして政令で定めるもの 百分の十
art-10-5-5/par-3/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-1/sub-1
production process efficiency improvement equipment, etc. specified by Cabinet Order as that which contributes remarkably to reducing the environmental load from the use of energy: 10 percent;
machine translation, not official
**ロ** イに掲げるもの以外の生産工程効率化等設備 百分の五
art-10-5-5/par-3/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-1/sub-2
production process efficiency improvement equipment, etc. other than that listed in (a): 5 percent;
machine translation, not official
**二** 中小事業者以外の個人が事業の用に供した生産工程効率化等設備 次に掲げる生産工程効率化等設備の区分に応じそれぞれ次に定める割合
art-10-5-5/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-2
production process efficiency improvement equipment, etc. put to use for business by an individual other than a small and medium sized business operator: the percentage specified in each of the following sub-items according to the category of production process efficiency improvement equipment, etc. listed in that sub-item:
machine translation, not official
**イ** 当該生産工程効率化等設備のうちエネルギーの利用による環境への負荷の低減に特に著しく資するものとして政令で定めるもの 百分の八
art-10-5-5/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-2/sub-1
production process efficiency improvement equipment, etc. specified by Cabinet Order as that which contributes particularly remarkably to reducing the environmental load from the use of energy: 8 percent;
machine translation, not official
**ロ** イに掲げるもの以外の生産工程効率化等設備 百分の三
art-10-5-5/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-2/sub-2
production process efficiency improvement equipment, etc. other than that listed in (a): 3 percent.
machine translation, not official
**第四項** 第一項の規定は、個人が所有権移転外リース取引により取得した生産工程効率化等設備については、適用しない。
art-10-5-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-4
The provisions of paragraph (1) do not apply to production process efficiency improvement equipment, etc. that an individual has acquired through a lease transaction without transfer of ownership.
machine translation, not official
**第五項** 第一項及び第二項の規定は、確定申告書に、これらの規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、生産工程効率化等設備の償却費の額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-10-5-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-5
The provisions of paragraph (1) and paragraph (2) apply only where the final return contains a statement regarding the inclusion in necessary expenses of the amount to be included in necessary expenses pursuant to those provisions, and has attached to it a written statement concerning the calculation of the amount of depreciation allowance for the production process efficiency improvement equipment, etc. and any other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第六項** 第一項及び第三項の規定は、令和六年四月一日前に産業競争力強化法第二十一条の二十二第一項の認定の申請がされた同法第二十一条の二十三第二項に規定する認定事業適応計画のうち同法第二十一条の二十第二項第二号に規定するエネルギー利用環境負荷低減事業適応に関するもの（同日以後に同法第二十一条の二十三第一項の規定による変更の認定の申請がされた場合において、その変更の認定があつたときは、その変更後のものを除く。）に記載された生産工程効率化等設備で同日以後に取得又は製作若しくは建設をされたものについては、適用しない。
art-10-5-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-6
The provisions of paragraph (1) and paragraph (3) do not apply to production process efficiency improvement equipment, etc. acquired, manufactured or constructed on or after April 1, 2024 that is stated in a certified business adaptation plan prescribed in Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness concerning business adaptation for reducing environmental load through energy use prescribed in Article 21-20, paragraph (2), item (ii) of that Act, for which an application for the certification under Article 21-22, paragraph (1) of that Act was filed before that date (excluding, where an application for the certification of a change under Article 21-23, paragraph (1) of that Act was filed on or after that date and the certification of the change was granted, the plan after the change).
machine translation, not official
**第七項** 第三項の規定は、確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる生産工程効率化等設備の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類その他財務省令で定める書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる生産工程効率化等設備の取得価額は、確定申告書に添付された書類に記載された生産工程効率化等設備の取得価額を限度とする。
art-10-5-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-7
The provisions of paragraph (3) apply only where the final return (including, where an amended return or a written request for reassessment that increases the amount to be deducted pursuant to the provisions of that paragraph is submitted, that amended return or written request for reassessment) has attached to it a document stating the acquisition cost of the production process efficiency improvement equipment, etc. subject to the deduction under the provisions of that paragraph, the amount to be deducted and the details of the calculation of that amount, and any other documents specified by Order of the Ministry of Finance. In this case, the acquisition cost of the production process efficiency improvement equipment, etc. that forms the basis for calculating the amount to be deducted pursuant to the provisions of that paragraph is limited to the acquisition cost of the production process efficiency improvement equipment, etc. stated in the documents attached to the final return.
machine translation, not official
**第八項** その年分の所得税について第三項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第十条の五の五第三項（生産工程効率化等設備を取得した場合の所得税額の特別控除）」とする。
art-10-5-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-8
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (3) are applied to income tax for the relevant year, the phrase "Chapter III (Calculation of Tax Amount)" in that item is deemed to be replaced with "Chapter III (Calculation of Tax Amount) and Article 10-5-5, paragraph (3) (Special Income Tax Credit for Acquisition of Production Process Efficiency Improvement Equipment, etc.) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第九項** 第四項から前項までに定めるもののほか、第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
art-10-5-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-9
Beyond what is provided for in paragraph (4) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
machine translation, not official
### 第十条の五の六（特定生産性向上設備等を取得した場合の特別償却又は所得税額の特別控除） — Special Depreciation or Special Income Tax Credit for Acquisition of Specified Productivity-Improving Equipment, etc.
caption: machine translation, not official
art-10-5-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-6
**第一項** 青色申告書を提出する個人が、生産等設備を構成する機械及び装置、工具、器具及び備品、建物、建物附属設備、構築物並びに政令で定めるソフトウエアで、産業競争力強化法第二条第二十項に規定する特定生産性向上設備等（その個人が経済社会情勢の変化を踏まえた企業の事業活動の持続的な発展を図るための産業競争力強化法等の一部を改正する法律（令和八年法律第二十九号）の施行の日から令和十一年三月三十一日までの期間（第四項において「指定期間」という。）内に同条第二十項の確認を受けたものに限る。第四項及び第五項において「特定生産性向上設備等」という。）に該当するもののうち政令で定める規模のもの（以下この条において「特定機械装置等」という。）の取得等（取得（その製作又は建設の後事業の用に供されたことのないものの取得に限る。以下この項において同じ。）又は製作若しくは建設をいい、建物にあつては改修（増築、改築、修繕又は模様替をいう。）のための工事による取得又は建設を含む。以下この項及び第三項において同じ。）をする場合において、当該確認を受けた日から同日以後五年を経過する日までの間に、当該特定機械装置等の取得等をして、これを国内にある当該個人の事業の用に供したとき（貸付けの用に供した場合を除く。第三項において同じ。）は、その事業の用に供した日の属する年（事業を廃止した日の属する年を除く。第三項及び第十項において「供用年」という。）の年分における当該個人の事業所得の金額の計算上、当該特定機械装置等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定機械装置等について同項の規定により計算した償却費の額（以下この項において「普通償却額」という。）と特別償却限度額（当該特定機械装置等の取得価額から普通償却額を控除した金額に相当する金額をいう。）との合計額（次項において「合計償却限度額」という。）以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該特定機械装置等の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
art-10-5-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
Where an individual who files a blue return carries out the acquisition, etc. (meaning acquisition (limited to the acquisition of that which has not been used for business since its manufacture or construction; hereinafter the same applies in this paragraph) or manufacture or construction, and, for a building, including acquisition or construction through work for renovation (meaning extension, reconstruction, repair or remodeling); hereinafter the same applies in this paragraph and paragraph (3)) of machinery and equipment, tools, furniture and fixtures, buildings, building fixtures, structures and software specified by Cabinet Order that constitute production or similar equipment, which fall under specified productivity-improving equipment, etc. prescribed in Article 2, paragraph (20) of the Act on Strengthening Industrial Competitiveness (limited to that for which the individual has obtained the confirmation under paragraph (20) of that Article within the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Achieve the Sustainable Development of Corporate Business Activities in Light of Changes in Economic and Social Conditions (Act No. 29 of 2026) to March 31, 2029 (referred to in paragraph (4) as the "designated period"); referred to in paragraph (4) and paragraph (5) as "specified productivity-improving equipment, etc."), and which are of a scale specified by Cabinet Order (hereinafter referred to in this Article as "specified machinery and equipment, etc."), if, during the period from the day on which the individual obtained that confirmation to the day on which five years have elapsed from that day, the individual carries out the acquisition, etc. of the specified machinery and equipment, etc. and puts it to use for the individual's business in Japan (excluding the case where it is put to use for leasing; the same applies in paragraph (3)), the amount to be included in necessary expenses as the depreciation allowance for that specified machinery and equipment, etc. in calculating the amount of business income of the individual for the year that includes the day on which it was put to use for the business (excluding the year that includes the day on which the business was discontinued; referred to in paragraph (3) and paragraph (10) as the "year of commencement of use"), notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that specified machinery and equipment, etc. pursuant to the provisions of that paragraph (hereinafter referred to in this paragraph as the "ordinary depreciation amount") and the special depreciation limit (meaning the amount equivalent to the amount obtained by deducting the ordinary depreciation amount from the acquisition cost of that specified machinery and equipment, etc.) (referred to in the following paragraph as the "total depreciation limit"); provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that specified machinery and equipment, etc. pursuant to the provisions of paragraph (1) of that Article.
machine translation, not official
**第二項** 前項の規定により当該特定機械装置等の償却費として必要経費に算入した金額がその合計償却限度額に満たない場合には、当該特定機械装置等を事業の用に供した年の翌年分の事業所得の金額の計算上、当該特定機械装置等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定機械装置等の償却費として同項の規定により必要経費に算入する金額とその満たない金額以下の金額で当該個人が必要経費として計算した金額との合計額に相当する金額とすることができる。
art-10-5-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-2
Where the amount included in necessary expenses as the depreciation allowance for the specified machinery and equipment, etc. pursuant to the provisions of the preceding paragraph is less than its total depreciation limit, the amount to be included in necessary expenses as the depreciation allowance for that specified machinery and equipment, etc. in calculating the amount of business income for the year following the year in which it was put to use for the business may, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, be the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for that specified machinery and equipment, etc. pursuant to the provisions of that paragraph and the amount calculated by the individual as necessary expenses, up to the amount of the shortfall.
machine translation, not official
**第三項** 青色申告書を提出する個人が、特定機械装置等の取得等をする場合において、当該特定機械装置等についての第一項に規定する確認を受けた日から同日以後五年を経過する日までの間に、当該特定機械装置等の取得等をして、これを国内にある当該個人の事業の用に供したときは、当該特定機械装置等につき同項の規定の適用を受ける場合を除き、供用年の年分の総所得金額に係る所得税の額から、政令で定めるところにより、その事業の用に供した当該特定機械装置等の取得価額の百分の七（建物、建物附属設備及び構築物については、百分の四）に相当する金額の合計額（以下この項及び第五項において「税額控除限度額」という。）を控除する。この場合において、当該個人の供用年における税額控除限度額が、当該個人の当該供用年の年分の調整前事業所得税額（第十条第八項第四号に規定する調整前事業所得税額をいう。次項において同じ。）の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-5-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
Where an individual who files a blue return carries out the acquisition, etc. of specified machinery and equipment, etc., if, during the period from the day on which the individual obtained the confirmation prescribed in paragraph (1) for that specified machinery and equipment, etc. to the day on which five years have elapsed from that day, the individual carries out the acquisition, etc. of that specified machinery and equipment, etc. and puts it to use for the individual's business in Japan, the sum of the amounts equivalent to 7 percent (for buildings, building fixtures and structures, 4 percent) of the acquisition cost of that specified machinery and equipment, etc. put to use for the business (hereinafter referred to in this paragraph and paragraph (5) as the "maximum tax credit") is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for the year of commencement of use, except where the provisions of that paragraph are applied to that specified machinery and equipment, etc. In this case, where the maximum tax credit of the individual for the year of commencement of use exceeds the amount equivalent to 20 percent of the income tax on business income before adjustment (meaning the income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv); the same applies in the following paragraph) of the individual for that year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第四項** 青色申告書を提出する個人で指定期間内にされた産業競争力強化法第二十一条の二十二第一項の認定に係る同法第二十一条の二十三第一項に規定する認定事業適応事業者（その同条第二項に規定する認定事業適応計画（同法第二十一条の二十第二項第三号に規定する国際経済事情激変事業適応に関するものに限る。以下この項及び次項において「認定国際経済事情激変事業適応計画」という。）に当該認定国際経済事情激変事業適応計画に従つて行う同号に規定する国際経済事情激変事業適応のための措置として特定生産性向上設備等を導入する旨の記載があるものに限る。）であるものが、その年（事業を廃止した日の属する年を除くものとし、当該認定国際経済事情激変事業適応計画に係る同法第二十一条の二十二第三項第二号に規定する実施時期の初日の属する年からこの項の規定の適用を受けようとする年まで連続して当該認定国際経済事情激変事業適応計画に従つて同法第二十一条の二十第二項第三号に規定する国際経済事情激変事業適応を確実に実施していることその他の事項につき財務省令で定めるところにより証明がされた場合の各年に限る。）において繰越税額控除限度超過額を有する場合には、その年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該個人のその年における繰越税額控除限度超過額が当該個人のその年分の調整前事業所得税額の百分の二十に相当する金額（その年においてその事業の用に供した特定機械装置等につき前項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-5-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
Where an individual who files a blue return and who is a certified business adaptation business operator prescribed in Article 21-23, paragraph (1) of the Act on Strengthening Industrial Competitiveness pertaining to a certification under Article 21-22, paragraph (1) of that Act granted within the designated period (limited to one whose certified business adaptation plan prescribed in paragraph (2) of that Article (limited to one concerning business adaptation to drastic changes in international economic conditions prescribed in Article 21-20, paragraph (2), item (iii) of that Act; hereinafter referred to in this paragraph and the following paragraph as a "certified business adaptation plan for drastic changes in international economic conditions") states that specified productivity-improving equipment, etc. is to be introduced as a measure for business adaptation to drastic changes in international economic conditions prescribed in that item to be carried out in accordance with that certified business adaptation plan for drastic changes in international economic conditions) has an excess carried-forward tax credit amount in a year (excluding the year that includes the day on which the business was discontinued, and limited to each year for which it has been certified, as specified by Order of the Ministry of Finance, that the individual has been continuously and steadily carrying out business adaptation to drastic changes in international economic conditions prescribed in Article 21-20, paragraph (2), item (iii) of that Act in accordance with that certified business adaptation plan for drastic changes in international economic conditions, from the year that includes the first day of the implementation period prescribed in Article 21-22, paragraph (3), item (ii) of that Act pertaining to that plan to the year for which the individual seeks the application of the provisions of this paragraph, and other matters), the amount equivalent to that excess carried-forward tax credit amount is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for that year. In this case, where the excess carried-forward tax credit amount of the individual for that year exceeds the amount equivalent to 20 percent of the income tax on business income before adjustment of the individual for that year (where there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of the preceding paragraph for specified machinery and equipment, etc. put to use for the business in that year, the balance after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第五項** 前項に規定する繰越税額控除限度超過額とは、当該個人のその年の前年以前三年内の各年（その年まで連続して青色申告書を提出している場合の各年に限る。）における税額控除限度額（同項の認定事業適応事業者の認定国際経済事情激変事業適応計画に記載された特定生産性向上設備等である特定機械装置等に係るものに限る。）のうち、第三項の規定による控除をしてもなお控除しきれない金額（既に前項の規定によりその年の前年以前二年内の各年分の総所得金額に係る所得税の額から控除された金額がある場合には、当該金額を控除した残額）の合計額をいう。
art-10-5-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-5
The excess carried-forward tax credit amount prescribed in the preceding paragraph means the sum of the amounts of the maximum tax credit (limited to that pertaining to specified machinery and equipment, etc. that is specified productivity-improving equipment, etc. stated in the certified business adaptation plan for drastic changes in international economic conditions of the certified business adaptation business operator referred to in that paragraph) of the individual for each year within the three years preceding the relevant year (limited to each year where the individual has continuously filed blue returns up to the relevant year) that remain undeducted even after the deduction under the provisions of paragraph (3) (where there is an amount already deducted pursuant to the provisions of the preceding paragraph from the amount of income tax on the amount of gross income for each year within the two years preceding the relevant year, the balance after deducting that amount).
machine translation, not official
**第六項** 第一項の規定は、個人が所有権移転外リース取引により取得した特定機械装置等については、適用しない。
art-10-5-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-6
The provisions of paragraph (1) do not apply to specified machinery and equipment, etc. that an individual has acquired through a lease transaction without transfer of ownership.
machine translation, not official
**第七項** 第一項及び第二項の規定は、確定申告書に、これらの規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、特定機械装置等の償却費の額の計算に関する明細書（第九項各号に掲げる要件のいずれにも該当することにより同項の規定の適用がない場合には、当該各号に掲げる要件のいずれにも該当することを明らかにする書類を含む。）の添付がある場合に限り、適用する。
art-10-5-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-7
The provisions of paragraph (1) and paragraph (2) apply only where the final return contains a statement regarding the inclusion in necessary expenses of the amount to be included in necessary expenses pursuant to those provisions, and has attached to it a written statement concerning the calculation of the amount of depreciation allowance for the specified machinery and equipment, etc. (including, where the provisions of paragraph (9) do not apply because all of the requirements listed in the items of that paragraph are met, a document clarifying that all of the requirements listed in those items are met).
machine translation, not official
**第八項** 第三項の規定は、確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定機械装置等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類（次項各号に掲げる要件のいずれにも該当することにより同項の規定の適用がない場合には、当該各号に掲げる要件のいずれにも該当することを明らかにする書類を含む。）の添付がある場合に限り、適用する。この場合において、第三項の規定により控除される金額の計算の基礎となる特定機械装置等の取得価額は、確定申告書に添付された書類に記載された特定機械装置等の取得価額を限度とする。
art-10-5-6/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-8
The provisions of paragraph (3) apply only where the final return (including, where an amended return or a written request for reassessment that increases the amount to be deducted pursuant to the provisions of that paragraph is submitted, that amended return or written request for reassessment) has attached to it a document stating the acquisition cost of the specified machinery and equipment, etc. subject to the deduction under the provisions of that paragraph, the amount to be deducted and the details of the calculation of that amount (including, where the provisions of the following paragraph do not apply because all of the requirements listed in the items of that paragraph are met, a document clarifying that all of the requirements listed in those items are met). In this case, the acquisition cost of the specified machinery and equipment, etc. that forms the basis for calculating the amount to be deducted pursuant to the provisions of paragraph (3) is limited to the acquisition cost of the specified machinery and equipment, etc. stated in the documents attached to the final return.
machine translation, not official
**第九項** 第一項及び第三項の規定は、個人（第十条第八項第六号に規定する中小事業者を除く。第一号及び第二号において同じ。）の次に掲げる要件のいずれかに該当しない年分（その年が事業を開始した日の属する年、相続又は包括遺贈により事業を承継した日の属する年及び事業の譲渡又は譲受けをした日の属する年のいずれにも該当しない場合であつて、その年分の事業所得の金額がその年の前年分の事業所得の金額以下である場合として政令で定める場合におけるその年分を除く。）については、適用しない。
art-10-5-6/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9
The provisions of paragraph (1) and paragraph (3) do not apply for a year in which an individual (excluding a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi); the same applies in item (i) and item (ii)) fails to meet any of the following requirements (excluding that year in the case specified by Cabinet Order as a case where the year is none of the year that includes the day on which the individual commenced business, the year that includes the day on which the individual succeeded to a business through inheritance or universal legacy, and the year that includes the day on which the individual transferred or took over a business, and the amount of business income for that year is equal to or less than the amount of business income for the year preceding that year).
machine translation, not official
**一** 当該個人の第十条の五の四第四項第四号に規定する継続雇用者給与等支給額（第十二項において「継続雇用者給与等支給額」という。）からその同条第四項第五号に規定する継続雇用者比較給与等支給額（以下この号及び第十二項において「継続雇用者比較給与等支給額」という。）を控除した金額の当該継続雇用者比較給与等支給額に対する割合が百分の一（次に掲げる場合のいずれにも該当する場合には、百分の二）以上であること。
art-10-5-6/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-1
the ratio of the amount obtained by deducting the individual's comparative amount of salary or other wages paid to continuing employees prescribed in Article 10-5-4, paragraph (4), item (v) (hereinafter referred to in this item and paragraph (12) as the "comparative amount of salary or other wages paid to continuing employees") from the individual's amount of salary or other wages paid to continuing employees prescribed in paragraph (4), item (iv) of that Article (referred to in paragraph (12) as the "amount of salary or other wages paid to continuing employees") to that comparative amount of salary or other wages paid to continuing employees is 1 percent (or, where both of the following cases apply, 2 percent) or more:
machine translation, not official
**イ** その年の十二月三十一日において、当該個人の常時使用する従業員の数が二千人を超える場合
art-10-5-6/par-9/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-1/sub-1
where the number of employees regularly employed by the individual exceeds 2,000 as of December 31 of that year;
machine translation, not official
**ロ** その年が事業を開始した日の属する年、相続若しくは包括遺贈により事業を承継した日の属する年及び事業の譲渡若しくは譲受けをした日の属する年のいずれにも該当しない場合であつてその年の前年分の事業所得の金額が零を超える場合として政令で定める場合又はその年が事業を開始した日の属する年、相続若しくは包括遺贈により事業を承継した日の属する年若しくは事業の譲渡若しくは譲受けをした日の属する年に該当する場合
art-10-5-6/par-9/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-1/sub-2
the case specified by Cabinet Order as a case where that year is none of the year that includes the day on which the individual commenced business, the year that includes the day on which the individual succeeded to a business through inheritance or universal legacy, and the year that includes the day on which the individual transferred or took over a business, and the amount of business income for the year preceding that year exceeds zero, or the case where that year is the year that includes the day on which the individual commenced business, the year that includes the day on which the individual succeeded to a business through inheritance or universal legacy, or the year that includes the day on which the individual transferred or took over a business;
machine translation, not official
**二** イに掲げる金額がロに掲げる金額の百分の三十（前号イ及びロに掲げる場合のいずれにも該当する場合には、百分の四十）に相当する金額を超えること。
art-10-5-6/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-2
the amount listed in (a) exceeds the amount equivalent to 30 percent (or, where both of the cases listed in (a) and (b) of the preceding item apply, 40 percent) of the amount listed in (b):
machine translation, not official
**イ** 当該個人がその年において取得等（取得又は製作若しくは建設をいい、相続、遺贈、贈与、交換又は法人税法第二条第十二号の五の二に規定する現物分配による取得その他政令で定める取得を除く。）をした国内資産（国内にある当該個人の事業の用に供する機械及び装置その他の資産で政令で定めるものをいう。）でその年の十二月三十一日において有するものの取得価額の合計額
art-10-5-6/par-9/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-2/sub-1
the total acquisition cost of domestic assets (meaning machinery and equipment and other assets specified by Cabinet Order that are put to use for the individual's business in Japan) for which the individual carried out an acquisition, etc. (meaning acquisition or manufacture or construction, excluding acquisition through inheritance, bequest, gift, exchange or a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act and any other acquisition specified by Cabinet Order) in that year and which the individual holds as of December 31 of that year;
machine translation, not official
**ロ** 当該個人がその有する減価償却資産につきその年分の事業所得の金額の計算上、その償却費として必要経費に算入した金額の合計額
art-10-5-6/par-9/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-2/sub-2
the total amount that the individual has included in necessary expenses as depreciation allowances for the depreciable assets the individual holds in calculating the amount of business income for that year.
machine translation, not official
**第十項** 第四項の規定は、供用年以後の各年分の確定申告書に同項に規定する繰越税額控除限度超過額の明細書の添付がある場合で、かつ、同項の規定の適用を受けようとする年分の確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる同項に規定する繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-10-5-6/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-10
The provisions of paragraph (4) apply only where the final returns for the year of commencement of use and each subsequent year have attached to them a written statement of the excess carried-forward tax credit amount prescribed in that paragraph, and the final return for the year for which the individual seeks the application of the provisions of that paragraph (including, where an amended return or a written request for reassessment that increases the amount to be deducted pursuant to the provisions of that paragraph is submitted, that amended return or written request for reassessment) has attached to it a document stating the excess carried-forward tax credit amount prescribed in that paragraph that is subject to the deduction under the provisions of that paragraph, the amount to be deducted and the details of the calculation of that amount.
machine translation, not official
**第十一項** その年分の所得税について第三項又は第四項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）並びに租税特別措置法第十条の五の六第三項及び第四項（特定生産性向上設備等を取得した場合の所得税額の特別控除）」とする。
art-10-5-6/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-11
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (3) or paragraph (4) are applied to income tax for the relevant year, the phrase "Chapter III (Calculation of Tax Amount)" in that item is deemed to be replaced with "Chapter III (Calculation of Tax Amount) and Article 10-5-6, paragraphs (3) and (4) (Special Income Tax Credit for Acquisition of Specified Productivity-Improving Equipment, etc.) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第十二項** 第六項から前項までに定めるもののほか、継続雇用者給与等支給額及び継続雇用者比較給与等支給額が零である場合における第九項第一号に掲げる要件に該当するかどうかの判定その他第一項から第五項までの規定の適用に関し必要な事項は、政令で定める。
art-10-5-6/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-12
Beyond what is provided for in paragraph (6) through the preceding paragraph, the determination of whether the requirement listed in paragraph (9), item (i) is met in the case where the amount of salary or other wages paid to continuing employees and the comparative amount of salary or other wages paid to continuing employees are zero, and other necessary matters concerning the application of the provisions of paragraphs (1) through (5) are specified by Cabinet Order.
machine translation, not official
### 第十条の六（所得税の額から控除される特別控除額の特例） — Special Provisions on the Amount of Special Credit Deducted from Income Tax
caption: machine translation, not official
art-10-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6 · https://japanlaw.org/l/332AC0000000026/art-10-6
**第一項** 個人がその年において次の各号に掲げる規定のうち二以上の規定の適用を受けようとする場合において、その適用を受けようとする規定による税額控除可能額（当該各号に掲げる規定の区分に応じ当該各号に定める金額をいう。）の合計額が当該個人のその年分の第十条第八項第四号に規定する調整前事業所得税額の百分の九十に相当する金額を超えるときは、当該各号に掲げる規定にかかわらず、その超える部分の金額（以下この条において「調整前事業所得税額超過額」という。）は、当該個人のその年分の総所得金額に係る所得税の額から控除しない。この場合において、当該調整前事業所得税額超過額は、次の各号に定める金額のうち控除可能期間が最も長いものから順次成るものとする。
art-10-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1
Where an individual seeks the application of two or more of the provisions listed in the following items in a year, if the total of the creditable tax amounts (meaning the amount specified in each of those items according to the category of provisions listed in that item) under the provisions for which the individual seeks application exceeds the amount equivalent to 90 percent of the income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv) of the individual for that year, the amount of that excess (hereinafter referred to in this Article as the "excess over income tax on business income before adjustment") is not deducted from the amount of income tax on the amount of gross income of the individual for that year, notwithstanding the provisions listed in those items. In this case, the excess over income tax on business income before adjustment is to consist of the amounts specified in the following items, in order beginning with the one with the longest creditable period.
machine translation, not official
**一** 第十条第一項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-10-6/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-1
the provisions of Article 10, paragraph (1): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
machine translation, not official
**二** 第十条第四項又は第七項の規定 それぞれ同条第四項に規定する中小事業者税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第七項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-10-6/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-2
the provisions of Article 10, paragraph (4) or paragraph (7): the amount obtained by deducting, from the maximum tax credit for small and medium sized business operators prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (7) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**三** 第十条の二第一項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-10-6/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-3
the provisions of Article 10-2, paragraph (1): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
machine translation, not official
**四** 第十条の三第三項又は第四項の規定 それぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-10-6/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-4
the provisions of Article 10-3, paragraph (3) or paragraph (4): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**五** 第十条の四第三項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-10-6/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-5
the provisions of Article 10-4, paragraph (3): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
machine translation, not official
**六** 第十条の五第三項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-10-6/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-6
the provisions of Article 10-5, paragraph (3): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
machine translation, not official
**七** 第十条の五の三第三項又は第四項の規定 それぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-10-6/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-7
the provisions of Article 10-5-3, paragraph (3) or paragraph (4): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**八** 第十条の五の四第一項から第三項までの規定 それぞれ同条第一項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額、同条第二項に規定する中小事業者税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-10-6/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-8
the provisions of Article 10-5-4, paragraphs (1) through (3): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (1) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, the amount obtained by deducting, from the maximum tax credit for small and medium sized business operators prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**九** 第十条の五の五第三項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-10-6/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-9
the provisions of Article 10-5-5, paragraph (3): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
machine translation, not official
**九の二** 前条第三項又は第四項の規定 それぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-10-6/par-1/item-9-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-9-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-9-2
the provisions of paragraph (3) or paragraph (4) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**十** 前各号に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額
art-10-6/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-10
beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of income tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items.
machine translation, not official
**第二項** 前項に規定する控除可能期間とは、同項の規定の適用を受けた年の翌年一月一日から、同項各号に定める金額について繰越税額控除に関する規定（当該各号に定める金額を当該各号に掲げる規定による控除をしても控除しきれなかつた金額とみなした場合に適用される第十条第七項、第十条の二の二第二項、第十条の三第四項、第十条の五の三第四項、第十条の五の四第三項又は前条第四項の規定その他これらに類する所得税の繰越税額控除に関する規定として政令で定める規定をいう。次項及び第四項において同じ。）を適用したならば、その年分の総所得金額に係る所得税の額から控除することができる最終の年の十二月三十一日までの期間をいう。
art-10-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-2
The creditable period prescribed in the preceding paragraph means the period from January 1 of the year following the year in which the provisions of that paragraph were applied to December 31 of the last year in which the amount specified in each item of that paragraph could be deducted from the amount of income tax on the amount of gross income for that year if the provisions on carry-forward tax credits (meaning the provisions of Article 10, paragraph (7), Article 10-2-2, paragraph (2), Article 10-3, paragraph (4), Article 10-5-3, paragraph (4), Article 10-5-4, paragraph (3) or paragraph (4) of the preceding Article that would apply if the amount specified in each of those items were deemed to be an amount that remained undeducted even after the deduction under the provisions listed in that item, and any other provisions specified by Cabinet Order as provisions on carry-forward tax credits for income tax similar to these; the same applies in the following paragraph and paragraph (4)) were applied to it.
machine translation, not official
**第三項** 第一項の個人の同項の規定の適用を受けた年（以下この項及び次項において「超過年」という。）の翌年以後の各年分（超過年の翌年からその年までの各年分の所得税につき青色申告書を提出している場合の各年分に限る。）において、第一項各号に定める金額のうち同項後段の規定により調整前事業所得税額超過額を構成することとされた部分に相当する金額は、当該超過年における当該各号に掲げる規定による控除をしても控除しきれなかつた金額として、第十条第八項第七号、第十条の二の二第四項第五号、第十条の三第五項、第十条の五の三第五項、第十条の五の四第四項第九号又は前条第五項の規定を適用したならばこれらの規定に規定する繰越税額控除限度超過額に該当するものその他これに類するものとして政令で定める金額に限り、繰越税額控除に関する規定を適用する。
art-10-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-3
For each year following the year in which the provisions of paragraph (1) were applied to the individual referred to in that paragraph (hereinafter referred to in this paragraph and the following paragraph as the "excess year") (limited to each year where the individual has filed blue returns for income tax for each year from the year following the excess year to that year), the provisions on carry-forward tax credits apply to the amount equivalent to the portion of the amount specified in each item of paragraph (1) that has been made to constitute the excess over income tax on business income before adjustment pursuant to the provisions of the second sentence of that paragraph, as an amount that remained undeducted even after the deduction under the provisions listed in that item for that excess year, but only to the extent of the amount that would fall under the excess carried-forward tax credit amount prescribed in Article 10, paragraph (8), item (vii), Article 10-2-2, paragraph (4), item (v), Article 10-3, paragraph (5), Article 10-5-3, paragraph (5), Article 10-5-4, paragraph (4), item (ix) or paragraph (5) of the preceding Article if those provisions were applied, or any other amount specified by Cabinet Order as similar thereto.
machine translation, not official
**第四項** 前項の規定は、超過年の年分及びその翌年以後の各年分の確定申告書に調整前事業所得税額超過額の明細書の添付がある場合で、かつ、同項の規定の適用を受けようとする年分の確定申告書（同項の規定により適用する繰越税額控除に関する規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定により適用する繰越税額控除に関する規定による控除の対象となる調整前事業所得税額超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-10-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-4
The provisions of the preceding paragraph apply only where the final returns for the excess year and each subsequent year have attached to them a written statement of the excess over income tax on business income before adjustment, and the final return for the year for which the individual seeks the application of the provisions of that paragraph (including, where an amended return or a written request for reassessment that increases the amount to be deducted under the provisions on carry-forward tax credits applied pursuant to the provisions of that paragraph is submitted, that amended return or written request for reassessment) has attached to it a document stating the excess over income tax on business income before adjustment that is subject to the deduction under the provisions on carry-forward tax credits applied pursuant to the provisions of that paragraph, the amount to be deducted and the details of the calculation of that amount.
machine translation, not official
**第五項** 個人（第十条第八項第六号に規定する中小事業者を除く。第一号及び第二号において同じ。）が、令和元年から令和十一年までの各年（以下この項及び次項において「対象年」という。）において第一項第一号、第三号、第三号の二（第十条の二の二第一項に係る部分に限る。）、第五号又は第九号に掲げる規定（以下この項及び次項において「特定税額控除規定」という。）の適用を受けようとする場合において、当該対象年において次に掲げる要件のいずれにも該当しないとき（第一項第五号及び第九号に掲げる規定にあつては当該要件のいずれかに該当しない場合とし、当該対象年が事業を開始した日の属する年、相続又は包括遺贈により事業を承継した日の属する年及び事業の譲渡又は譲受けをした日の属する年のいずれにも該当しない場合であつて当該対象年の年分の事業所得の金額が当該対象年の前年分の事業所得の金額以下である場合として政令で定める場合を除く。）は、当該特定税額控除規定は、適用しない。
art-10-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5
Where an individual (excluding a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi); the same applies in item (i) and item (ii)) seeks the application of the provisions listed in paragraph (1), item (i), item (iii), item (iii)-2 (limited to the part pertaining to Article 10-2-2, paragraph (1)), item (v) or item (ix) (hereinafter referred to in this paragraph and the following paragraph as the "specified tax credit provisions") in any year from 2019 to 2029 (hereinafter referred to in this paragraph and the following paragraph as a "covered year"), if the individual meets none of the following requirements in that covered year (for the provisions listed in paragraph (1), item (v) and item (ix), if the individual fails to meet any of those requirements; and excluding the case specified by Cabinet Order as a case where the covered year is none of the year that includes the day on which the individual commenced business, the year that includes the day on which the individual succeeded to a business through inheritance or universal legacy, and the year that includes the day on which the individual transferred or took over a business, and the amount of business income for the covered year is equal to or less than the amount of business income for the year preceding the covered year), the specified tax credit provisions do not apply.
machine translation, not official
**一** 当該個人の第十条の五の四第四項第四号に規定する継続雇用者給与等支給額（第七項において「継続雇用者給与等支給額」という。）からその同条第四項第五号に規定する継続雇用者比較給与等支給額（以下この号及び第七項において「継続雇用者比較給与等支給額」という。）を控除した金額の当該継続雇用者比較給与等支給額に対する割合が百分の一（次に掲げる場合のいずれにも該当する場合には、百分の二）以上であること。
art-10-6/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1
the ratio of the amount obtained by deducting the individual's comparative amount of salary or other wages paid to continuing employees prescribed in Article 10-5-4, paragraph (4), item (v) (hereinafter referred to in this item and paragraph (7) as the "comparative amount of salary or other wages paid to continuing employees") from the individual's amount of salary or other wages paid to continuing employees prescribed in paragraph (4), item (iv) of that Article (referred to in paragraph (7) as the "amount of salary or other wages paid to continuing employees") to that comparative amount of salary or other wages paid to continuing employees is 1 percent (or, where both of the following cases apply, 2 percent) or more:
machine translation, not official
**イ** 当該対象年の十二月三十一日において、当該個人の常時使用する従業員の数が二千人を超える場合
art-10-6/par-5/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1/sub-1
where the number of employees regularly employed by the individual exceeds 2,000 as of December 31 of the covered year;
machine translation, not official
**ロ** 当該対象年が事業を開始した日の属する年、相続若しくは包括遺贈により事業を承継した日の属する年及び事業の譲渡若しくは譲受けをした日の属する年のいずれにも該当しない場合であつて当該対象年の前年分の事業所得の金額が零を超える場合として政令で定める場合又は当該対象年が事業を開始した日の属する年、相続若しくは包括遺贈により事業を承継した日の属する年若しくは事業の譲渡若しくは譲受けをした日の属する年に該当する場合
art-10-6/par-5/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1/sub-2
the case specified by Cabinet Order as a case where the covered year is none of the year that includes the day on which the individual commenced business, the year that includes the day on which the individual succeeded to a business through inheritance or universal legacy, and the year that includes the day on which the individual transferred or took over a business, and the amount of business income for the year preceding the covered year exceeds zero, or the case where the covered year is the year that includes the day on which the individual commenced business, the year that includes the day on which the individual succeeded to a business through inheritance or universal legacy, or the year that includes the day on which the individual transferred or took over a business;
machine translation, not official
**二** イに掲げる金額がロに掲げる金額の百分の三十（前号イ及びロに掲げる場合のいずれにも該当する場合には、百分の四十）に相当する金額を超えること。
art-10-6/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-2
the amount listed in (a) exceeds the amount equivalent to 30 percent (or, where both of the cases listed in (a) and (b) of the preceding item apply, 40 percent) of the amount listed in (b):
machine translation, not official
**イ** 当該個人が当該対象年において取得等（取得又は製作若しくは建設をいい、相続、遺贈、贈与、交換又は法人税法第二条第十二号の五の二に規定する現物分配による取得その他政令で定める取得を除く。）をした国内資産（国内にある当該個人の事業の用に供する機械及び装置その他の資産で政令で定めるものをいう。）で当該対象年の十二月三十一日において有するものの取得価額の合計額
art-10-6/par-5/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-2/sub-1
the total acquisition cost of domestic assets (meaning machinery and equipment and other assets specified by Cabinet Order that are put to use for the individual's business in Japan) for which the individual carried out an acquisition, etc. (meaning acquisition or manufacture or construction, excluding acquisition through inheritance, bequest, gift, exchange or a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act and any other acquisition specified by Cabinet Order) in the covered year and which the individual holds as of December 31 of the covered year;
machine translation, not official
**ロ** 当該個人がその有する減価償却資産につき当該対象年の年分の事業所得の金額の計算上、その償却費として必要経費に算入した金額の合計額
art-10-6/par-5/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-2/sub-2
the total amount that the individual has included in necessary expenses as depreciation allowances for the depreciable assets the individual holds in calculating the amount of business income for the covered year.
machine translation, not official
**第六項** 前項に規定する個人が対象年において特定税額控除規定の適用を受ける場合（同項各号に掲げる要件のいずれかに該当すること（特定税額控除規定のうち第一項第五号及び第九号に掲げる規定にあつては、当該各号に掲げる要件のいずれにも該当すること）により前項の規定の適用がない場合に限る。）における第十条第十項、第十条の二第三項、第十条の二の二第五項、第十条の四第六項及び第十条の五の五第七項の規定の適用については、これらの規定により添付すべき書類は、これらの規定に規定する書類及び当該各号に掲げる要件のいずれかに該当すること（特定税額控除規定のうち第一項第五号及び第九号に掲げる規定にあつては、当該各号に掲げる要件のいずれにも該当すること）を明らかにする書類とする。
art-10-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-6
With regard to the application of the provisions of Article 10, paragraph (10), Article 10-2, paragraph (3), Article 10-2-2, paragraph (5), Article 10-4, paragraph (6) and Article 10-5-5, paragraph (7) in the case where the individual prescribed in the preceding paragraph applies the specified tax credit provisions in a covered year (limited to the case where the provisions of that paragraph do not apply because the individual meets any of the requirements listed in the items of that paragraph (for the provisions listed in paragraph (1), item (v) and item (ix) among the specified tax credit provisions, because the individual meets all of the requirements listed in those items)), the documents to be attached pursuant to those provisions are the documents prescribed in those provisions and a document clarifying that the individual meets any of the requirements listed in those items (for the provisions listed in paragraph (1), item (v) and item (ix) among the specified tax credit provisions, that the individual meets all of the requirements listed in those items).
machine translation, not official
**第七項** 第四項及び前項に定めるもののほか、第一項各号に定める金額に係る同項に規定する控除可能期間が同一となる場合の調整前事業所得税額超過額を構成することとなる当該各号に定める金額の判定、継続雇用者給与等支給額及び継続雇用者比較給与等支給額が零である場合における第五項第一号に掲げる要件に該当するかどうかの判定その他第一項から第三項まで又は第五項の規定の適用に関し必要な事項は、政令で定める。
art-10-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-7
Beyond what is provided for in paragraph (4) and the preceding paragraph, the determination of the amounts specified in the items of paragraph (1) that are to constitute the excess over income tax on business income before adjustment in the case where the creditable periods prescribed in that paragraph pertaining to the amounts specified in those items are the same, the determination of whether the requirement listed in paragraph (5), item (i) is met in the case where the amount of salary or other wages paid to continuing employees and the comparative amount of salary or other wages paid to continuing employees are zero, and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) or paragraph (5) are specified by Cabinet Order.
machine translation, not official
### 第十一条（特定船舶の特別償却） — Special Depreciation of Specified Ships
caption: machine translation, not official
art-11 · https://japanlaw.org/en/special-taxation-measures-act/art-11 · https://japanlaw.org/l/332AC0000000026/art-11
**第一項** 青色申告書を提出する個人で政令で定める海上運送業（以下この項において「特定海上運送業」という。）を営むものが、令和三年四月一日から令和十一年三月三十一日までの間に、特定海上運送業の経営の合理化及び環境への負荷の低減に資するものとして政令で定める船舶のうち次の各号に掲げるもの（以下この条において「特定船舶」という。）でその製作の後事業の用に供されたことのないものを取得し、又は特定船舶を製作して、これを当該個人の特定海上運送業の用に供した場合（所有権移転外リース取引により取得した当該特定船舶をその用に供した場合又は政令で定める個人以外のものが貸付けの用に供した場合を除く。）には、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該特定船舶の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定船舶について同項の規定により計算した償却費の額と特別償却限度額（当該特定船舶の取得価額に当該各号に掲げる船舶の区分に応じ当該各号に定める割合を乗じて計算した金額をいう。）との合計額（次項において「合計償却限度額」という。）以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該特定船舶の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1
Where an individual who files a blue return and who operates a marine transportation business specified by Cabinet Order (hereinafter referred to in this paragraph as a "specified marine transportation business") acquires, during the period from April 1, 2021 to March 31, 2029, a ship listed in any of the following items among the ships specified by Cabinet Order as contributing to the rationalization of the management of the specified marine transportation business and to the reduction of environmental load (hereinafter referred to in this Article as a "specified ship") that has not been used for business since its manufacture, or manufactures a specified ship, and puts it to use for the individual's specified marine transportation business (excluding the case where the individual puts to that use the specified ship acquired through a lease transaction without transfer of ownership and the case where a person other than an individual specified by Cabinet Order puts it to use for leasing), the amount to be included in necessary expenses as the depreciation allowance for that specified ship in calculating the amount of business income of the individual for the year that includes the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that specified ship pursuant to the provisions of that paragraph and the special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of that specified ship by the percentage specified in each of those items according to the category of ships listed in that item) (referred to in the following paragraph as the "total depreciation limit"); provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that specified ship pursuant to the provisions of paragraph (1) of that Article.
machine translation, not official
**一** その個人の海上運送法（昭和二十四年法律第百八十七号）第三十九条の五に規定する認定外航船舶確保等計画（以下この号及び次号において「認定外航船舶確保等計画」という。）に記載された同法第三十九条の二第二項第二号に規定する特定外航船舶（以下この号及び次号において「特定外航船舶」という。）のうち当該認定外航船舶確保等計画に従つて取得し、又は製作された本邦対外船舶運航事業用船舶（同法第三十九条第二項第三号に規定する本邦対外船舶運航事業者等の営む同法第三十五条第三項第五号に規定する対外船舶運航事業の用に供するための特定外航船舶をいう。）であることにつき財務省令で定めるところにより証明がされたものに該当する外航船舶（本邦と外国との間又は外国と外国との間を往来する船舶をいう。以下この項において同じ。） 当該外航船舶が次に掲げる船舶のいずれに該当するかに応じそれぞれ次に定める割合
art-11/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-1
an ocean-going ship (meaning a ship that travels between Japan and a foreign country or between foreign countries; hereinafter the same applies in this paragraph) that falls under a ship which, among the specified oceangoing ships prescribed in Article 39-2, paragraph (2), item (ii) of the Marine Transportation Act (Act No. 187 of 1949) (hereinafter referred to in this item and the following item as "specified oceangoing ships") stated in the individual's certified plan for securing ocean-going ships, etc. prescribed in Article 39-5 of that Act (hereinafter referred to in this item and the following item as a "certified plan for securing ocean-going ships, etc."), has been certified, as specified by Order of the Ministry of Finance, to be a ship for Japanese external ship operation business (meaning a specified oceangoing ship to be used for the external ship operation business prescribed in Article 35, paragraph (3), item (v) of that Act operated by a Japanese external ship operator, etc. prescribed in Article 39, paragraph (2), item (iii) of that Act) acquired or manufactured in accordance with that certified plan for securing ocean-going ships, etc.: the percentage specified in each of the following sub-items according to which of the ships listed therein that ocean-going ship falls under:
machine translation, not official
**イ** その個人の海上運送法第三十九条の十四に規定する認定先進船舶導入等計画（先進船舶（同法第三十九条の十第一項に規定する先進船舶をいう。イにおいて同じ。）の導入に関するものに限る。）に記載された先進船舶（環境への負荷の低減に著しく資するものとして政令で定める船舶に限る。次号イ及び第三号イにおいて「特定先進船舶」という。） 百分の三十（日本船舶（船舶法（明治三十二年法律第四十六号）第一条に規定する日本船舶をいう。以下この項において同じ。）に該当するものについては、百分の三十二）
art-11/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-1/sub-1
an advanced vessel (limited to a ship specified by Cabinet Order as that which contributes remarkably to reducing environmental load; referred to in (a) of the following item and (a) of item (iii) as a "specified advanced vessel") stated in the individual's certified advanced vessel introduction plan, etc. prescribed in Article 39-14 of the Marine Transportation Act (limited to one concerning the introduction of advanced vessels (meaning the advanced vessels prescribed in Article 39-10, paragraph (1) of that Act; the same applies in (a))): 30 percent (for a ship that falls under a Japanese ship (meaning a Japanese ship prescribed in Article 1 of the Ship Act (Act No. 46 of 1899); hereinafter the same applies in this paragraph), 32 percent);
machine translation, not official
**ロ** イに掲げる船舶以外の船舶 百分の二十七（日本船舶に該当するものについては、百分の二十九）
art-11/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-1/sub-2
a ship other than the ship listed in (a): 27 percent (for a ship that falls under a Japanese ship, 29 percent);
machine translation, not official
**二** 特定外航船舶のうちその特定外航船舶に係る認定外航船舶確保等計画に従つて取得し、又は製作されたものであることにつき財務省令で定めるところにより証明がされたものに該当する外航船舶（前号に掲げる船舶を除く。） 当該外航船舶が次に掲げる船舶のいずれに該当するかに応じそれぞれ次に定める割合
art-11/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-2
an ocean-going ship (excluding the ships listed in the preceding item) that falls under a specified oceangoing ship for which it has been certified, as specified by Order of the Ministry of Finance, that it was acquired or manufactured in accordance with the certified plan for securing ocean-going ships, etc. pertaining to that specified oceangoing ship: the percentage specified in each of the following sub-items according to which of the ships listed therein that ocean-going ship falls under:
machine translation, not official
**イ** 特定先進船舶 百分の二十八（日本船舶に該当するものについては、百分の三十）
art-11/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-2/sub-1
a specified advanced vessel: 28 percent (for a ship that falls under a Japanese ship, 30 percent);
machine translation, not official
**ロ** イに掲げる船舶以外の船舶 百分の二十五（日本船舶に該当するものについては、百分の二十七）
art-11/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-2/sub-2
a ship other than the ship listed in (a): 25 percent (for a ship that falls under a Japanese ship, 27 percent);
machine translation, not official
**三** 前二号に掲げる船舶以外の外航船舶 当該外航船舶が次に掲げる船舶のいずれに該当するかに応じそれぞれ次に定める割合
art-11/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-3
an ocean-going ship other than the ships listed in the preceding two items: the percentage specified in each of the following sub-items according to which of the ships listed therein that ocean-going ship falls under:
machine translation, not official
**イ** 特定先進船舶 百分の十八（日本船舶に該当するものについては、百分の二十）
art-11/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-3/sub-1
a specified advanced vessel: 18 percent (for a ship that falls under a Japanese ship, 20 percent);
machine translation, not official
**ロ** イに掲げる船舶以外の船舶 百分の十五（日本船舶に該当するものについては、百分の十七）
art-11/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-3/sub-2
a ship other than the ship listed in (a): 15 percent (for a ship that falls under a Japanese ship, 17 percent);
machine translation, not official
**四** 外航船舶以外の船舶 百分の十六（環境への負荷の低減に著しく資するものとして政令で定めるものについては、百分の十八）
art-11/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-4
a ship other than an ocean-going ship: 16 percent (for a ship specified by Cabinet Order as that which contributes remarkably to reducing environmental load, 18 percent).
machine translation, not official
**第二項** 前項の規定により当該特定船舶の償却費として必要経費に算入した金額がその合計償却限度額に満たない場合には、当該特定船舶を事業の用に供した年の翌年分の事業所得の金額の計算上、当該特定船舶の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定船舶の償却費として同項の規定により必要経費に算入する金額とその満たない金額以下の金額で当該個人が必要経費として計算した金額との合計額に相当する金額とすることができる。
art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-2
Where the amount included in necessary expenses as the depreciation allowance for the specified ship pursuant to the provisions of the preceding paragraph is less than its total depreciation limit, the amount to be included in necessary expenses as the depreciation allowance for that specified ship in calculating the amount of business income for the year following the year in which it was put to use for the business may, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, be the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for that specified ship pursuant to the provisions of that paragraph and the amount calculated by the individual as necessary expenses, up to the amount of the shortfall.
machine translation, not official
**第三項** 前二項の規定は、確定申告書に、これらの規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、特定船舶の償却費の額の計算に関する明細書の添付がある場合に限り、適用する。
art-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-11/par-3
The provisions of the preceding two paragraphs apply only where the final return contains a statement regarding the inclusion in necessary expenses of the amount to be included in necessary expenses pursuant to those provisions, and has a written statement concerning the calculation of the amount of depreciation allowance for the specified ship attached.
machine translation, not official
### 第十一条の二（被災代替資産等の特別償却） — Special Depreciation of Substitute Assets for Disaster-Damaged Assets, etc.
caption: machine translation, not official
art-11-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11-2 · https://japanlaw.org/l/332AC0000000026/art-11-2
**第一項** 個人が、特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律（平成八年法律第八十五号）第二条第一項の規定により特定非常災害として指定された非常災害（以下この項において「特定非常災害」という。）に係る同条第一項の特定非常災害発生日（以下この項において「特定非常災害発生日」という。）から当該特定非常災害発生日の翌日以後五年を経過する日までの間に、次の表の各号の上欄に掲げる減価償却資産で当該特定非常災害に基因して当該個人の事業（事業に準ずるものとして政令で定めるものを含む。以下この項において同じ。）の用に供することができなくなつた建物（その附属設備を含む。以下この項において同じ。）、構築物若しくは機械及び装置に代わるものとして政令で定めるものに該当するものの取得等（取得又は製作若しくは建設をいう。以下この項において同じ。）をして、これを当該個人の事業の用（機械及び装置にあつては、貸付けの用を除く。）に供した場合（所有権移転外リース取引により取得した同欄に掲げる減価償却資産をその事業の用に供した場合を除く。）又は同欄に掲げる減価償却資産の取得等をして、これを被災区域（当該特定非常災害に基因して事業又は居住の用に供することができなくなつた建物又は構築物の敷地及び当該建物又は構築物と一体的に事業の用に供される附属施設の用に供されていた土地の区域をいう。）及び当該被災区域である土地に付随して一体的に使用される土地の区域内において当該個人の事業の用（機械及び装置にあつては、貸付けの用を除く。）に供した場合（所有権移転外リース取引により取得した同欄に掲げる減価償却資産をその事業の用に供した場合を除く。）には、その用に供した日の属する年における当該個人の不動産所得の金額又は事業所得の金額の計算上、これらの減価償却資産（以下この条において「被災代替資産等」という。）の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該被災代替資産等について同項の規定により計算した償却費の額と特別償却限度額（当該被災代替資産等の取得価額に同表の各号の上欄に掲げる減価償却資産の区分に応じ当該各号の中欄に掲げる割合（当該個人が第十条第八項第六号に規定する中小事業者である場合には、当該各号の下欄に掲げる割合）を乗じて計算した金額をいう。）との合計額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該被災代替資産等の償却費として同法第四十九条第一項の規定により必要経費に算入される金額を下ることはできない。
資産 割合 割合
一 建物又は構築物（増築された建物又は構築物のその増築部分を含む。）で、その建設の後事業の用に供されたことのないもの 百分の十五（当該特定非常災害発生日の翌日から起算して三年を経過した日（以下この表において「発災後三年経過日」という。）以後に取得又は建設をしたものについては、百分の十） 百分の十八（発災後三年経過日以後に取得又は建設をしたものについては、百分の十二）
二 機械及び装置でその製作の後事業の用に供されたことのないもの 百分の三十（発災後三年経過日以後に取得又は製作をしたものについては、百分の二十） 百分の三十六（発災後三年経過日以後に取得又は製作をしたものについては、百分の二十四）
art-11-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-1
Where an individual, during the period from the specified extraordinary Disaster occurrence date referred to in Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (Act No. 85 of 1996) (hereinafter referred to in this paragraph as the "specified extraordinary Disaster occurrence date") pertaining to an extraordinary disaster designated as a specified extraordinary Disaster pursuant to the provisions of that paragraph (hereinafter referred to in this paragraph as a "specified extraordinary Disaster") to the day on which five years have elapsed from the day following that specified extraordinary Disaster occurrence date, carries out the acquisition, etc. (meaning acquisition or manufacture or construction; hereinafter the same applies in this paragraph) of a depreciable asset listed in the left-hand column of an item of the following table that falls under an asset specified by Cabinet Order as a replacement for a building (including its associated facilities; hereinafter the same applies in this paragraph), structure, or machinery and equipment that has become unable to be put to use for the individual's business (including that specified by Cabinet Order as equivalent to a business; hereinafter the same applies in this paragraph) due to that specified extraordinary Disaster, and puts it to use for the individual's business (for machinery and equipment, excluding use for leasing) (excluding the case where the individual puts to use for that business a depreciable asset listed in that column that was acquired through a lease transaction without transfer of ownership), or carries out the acquisition, etc. of a depreciable asset listed in that column and puts it to use for the individual's business (for machinery and equipment, excluding use for leasing) within the disaster-stricken district (meaning the district of land that was used as the site of buildings or structures that became unable to be put to use for business or residence due to that specified extraordinary Disaster and for attached facilities used for business integrally with those buildings or structures) and the district of land used integrally with and incidental to the land in that disaster-stricken district (excluding the case where the individual puts to use for that business a depreciable asset listed in that column that was acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those depreciable assets (hereinafter referred to in this Article as "substitute assets for disaster-damaged assets, etc.") in calculating the amount of real estate income or the amount of business income of the individual for the year that includes the day on which they were put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for those substitute assets for disaster-damaged assets, etc. pursuant to the provisions of that paragraph and the special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of those substitute assets for disaster-damaged assets, etc. by the percentage listed in the middle column of the relevant item of that table according to the category of depreciable asset listed in the left-hand column of that item (or, where the individual is a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi), the percentage listed in the right-hand column of that item)); provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those substitute assets for disaster-damaged assets, etc. pursuant to the provisions of Article 49, paragraph (1) of that Act.
Asset Percentage Percentage
(i) Buildings or structures (including the extended portion of an extended building or structure) that have not been used for business since their construction 15 percent (for those acquired or constructed on or after the day on which three years have elapsed counting from the day following that specified extraordinary Disaster occurrence date (hereinafter referred to in this table as the "day three years after the disaster"), 10 percent) 18 percent (for those acquired or constructed on or after the day three years after the disaster, 12 percent)
(ii) Machinery and equipment that have not been used for business since their manufacture 30 percent (for those acquired or manufactured on or after the day three years after the disaster, 20 percent) 36 percent (for those acquired or manufactured on or after the day three years after the disaster, 24 percent)
machine translation, not official
**第二項** 前条第二項の規定は、前項の規定の適用を受ける被災代替資産等の償却費の額を計算する場合について準用する。この場合において、同条第二項中「その合計償却限度額」とあるのは、「次条第一項本文の規定により必要経費に算入することができる償却費の限度額」と読み替えるものとする。
art-11-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-2
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the calculation of the amount of depreciation allowance for substitute assets for disaster-damaged assets, etc. subject to the provisions of the preceding paragraph. In this case, the phrase "its total depreciation limit" in paragraph (2) of that Article is deemed to be replaced with "the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of paragraph (1) of the following Article".
machine translation, not official
**第三項** 前二項の規定は、確定申告書に、これらの規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、被災代替資産等の償却費の額の計算に関する明細書の添付がある場合に限り、適用する。
art-11-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-11-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-3
The provisions of the preceding two paragraphs apply only where the final return contains a statement regarding the inclusion in necessary expenses of the amount to be included in necessary expenses pursuant to those provisions, and has a written statement concerning the calculation of the amount of depreciation allowance for the substitute assets for disaster-damaged assets, etc. attached.
machine translation, not official
**第四項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の明細書の提出があつた場合に限り、第一項又は第二項の規定を適用することができる。
art-11-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-11-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-4
Even where no final return has been filed, or where a final return without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file or for the absence of the statement or attachment, the district director may apply the provisions of paragraph (1) or paragraph (2), but only where a document containing that statement and the written statement referred to in that paragraph have been submitted.
machine translation, not official
### 第十一条の三（特定事業継続力強化設備等の特別償却） — Special Depreciation of Specified Business Continuity Enhancement Equipment, etc.
caption: machine translation, not official
art-11-3 · https://japanlaw.org/en/special-taxation-measures-act/art-11-3 · https://japanlaw.org/l/332AC0000000026/art-11-3
**第一項** 青色申告書を提出する個人で第十条第八項第六号に規定する中小事業者であるもののうち中小企業の事業活動の継続に資するための中小企業等経営強化法等の一部を改正する法律（令和元年法律第二十一号）の施行の日から令和九年三月三十一日までの間に中小企業等経営強化法第五十六条第一項又は第五十八条第一項の認定（以下この項において「認定」という。）を受けた同法第二条第一項に規定する中小企業者に該当するもの（以下この項において「特定中小事業者」という。）が、その認定を受けた日から同日以後一年を経過する日までの間に、その認定に係る同法第五十六条第一項に規定する事業継続力強化計画若しくは同法第五十八条第一項に規定する連携事業継続力強化計画（同法第五十七条第一項の規定による変更の認定又は同法第五十九条第一項の規定による変更の認定があつたときは、その変更後のもの。以下この項において「認定事業継続力強化計画等」という。）に係る事業継続力強化設備等（同法第五十六条第二項第二号ロに規定する事業継続力強化設備等をいう。）として当該認定事業継続力強化計画等に記載された機械及び装置、器具及び備品並びに建物附属設備（機械及び装置並びに器具及び備品の部分について行う改良又は機械及び装置並びに器具及び備品の移転のための工事の施行に伴つて取得し、又は製作するものを含み、政令で定める規模のものに限る。以下第三項までにおいて「特定事業継続力強化設備等」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は特定事業継続力強化設備等を製作し、若しくは建設して、これを当該特定中小事業者の事業の用に供した場合（所有権移転外リース取引により取得した当該特定事業継続力強化設備等をその用に供した場合を除く。）には、その用に供した日の属する年における当該特定中小事業者の事業所得の金額の計算上、当該特定事業継続力強化設備等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定事業継続力強化設備等について同項の規定により計算した償却費の額とその取得価額の百分の十六に相当する金額との合計額以下の金額で当該特定中小事業者が必要経費として計算した金額とする。ただし、当該特定事業継続力強化設備等の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
art-11-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-1
Where an individual who files a blue return and who is a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi), and who falls under a small and medium-sized enterprise prescribed in Article 2, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. that has obtained the certification under Article 56, paragraph (1) or Article 58, paragraph (1) of that Act (hereinafter referred to in this paragraph as "certification") during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. to Contribute to the Continuation of Business Activities of Small and Medium-Sized Enterprises (Act No. 21 of 2019) to March 31, 2027 (hereinafter referred to in this paragraph as a "specified small and medium-sized business operator"), acquires, during the period from the day on which it obtained the certification to the day on which one year has elapsed from that day, machinery and equipment, furniture and fixtures, and building fixtures stated in the certified business continuity strengthening plan, etc. as business continuity enhancement equipment, etc. (meaning business continuity enhancement equipment, etc. prescribed in Article 56, paragraph (2), item (ii), (b) of that Act) pertaining to the business continuity strengthening plan prescribed in Article 56, paragraph (1) of that Act or the collaborative business continuity strengthening plan prescribed in Article 58, paragraph (1) of that Act pertaining to that certification (where a certification of a change under Article 57, paragraph (1) of that Act or a certification of a change under Article 59, paragraph (1) of that Act has been granted, the plan after the change; hereinafter referred to in this paragraph as a "certified business continuity strengthening plan, etc.") (including those acquired or manufactured in connection with improvements made to parts of machinery and equipment or furniture and fixtures or with the execution of work for relocating machinery and equipment or furniture and fixtures, and limited to those of a scale specified by Cabinet Order; hereinafter referred to in this paragraph through paragraph (3) as "specified business continuity enhancement equipment, etc.") that have not been used for business since their manufacture or construction, or manufactures or constructs specified business continuity enhancement equipment, etc., and puts it to use for the business of the specified small and medium-sized business operator (excluding the case where the operator puts to that use specified business continuity enhancement equipment, etc. acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for that specified business continuity enhancement equipment, etc. in calculating the amount of business income of the specified small and medium-sized business operator for the year that includes the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the specified small and medium-sized business operator as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that specified business continuity enhancement equipment, etc. pursuant to the provisions of that paragraph and the amount equivalent to 16 percent of its acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that specified business continuity enhancement equipment, etc. pursuant to the provisions of that paragraph.
machine translation, not official
**第二項** 第十一条第二項の規定は、前項の規定の適用を受ける特定事業継続力強化設備等の償却費の額を計算する場合について準用する。この場合において、同条第二項中「その合計償却限度額」とあるのは、「第十一条の三第一項本文の規定により必要経費に算入することができる償却費の限度額」と読み替えるものとする。
art-11-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-2
The provisions of Article 11, paragraph (2) apply mutatis mutandis to the calculation of the amount of depreciation allowance for specified business continuity enhancement equipment, etc. subject to the provisions of the preceding paragraph. In this case, the phrase "its total depreciation limit" in paragraph (2) of that Article is deemed to be replaced with "the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of Article 11-3, paragraph (1)".
machine translation, not official
**第三項** 第一項の規定は、特定事業継続力強化設備等の取得又は製作若しくは建設に充てるための国又は地方公共団体の補助金又は給付金その他これらに準ずるもの（以下この項において「補助金等」という。）の交付を受けた個人が、当該補助金等をもつて取得し、又は製作し、若しくは建設した当該補助金等の交付の目的に適合した特定事業継続力強化設備等については、適用しない。
art-11-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-3
The provisions of paragraph (1) do not apply to specified business continuity enhancement equipment, etc. that an individual who has received a subsidy or benefit from the national government or a local government, or anything equivalent thereto, for the acquisition, manufacture or construction of specified business continuity enhancement equipment, etc. (hereinafter referred to in this paragraph as a "subsidy, etc.") has acquired, manufactured or constructed with that subsidy, etc. and that conforms to the purpose for which that subsidy, etc. was granted.
machine translation, not official
**第四項** 第十一条第三項の規定は、第一項又は第二項の規定を適用する場合について準用する。
art-11-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-4
The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of paragraph (1) or paragraph (2).
machine translation, not official
### 第十一条の四（環境負荷低減事業活動用資産等の特別償却） — Special Depreciation of Assets for Environmental Burden Reduction Business Activities, etc.
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art-11-4 · https://japanlaw.org/en/special-taxation-measures-act/art-11-4 · https://japanlaw.org/l/332AC0000000026/art-11-4
**第一項** 青色申告書を提出する個人で環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律（令和四年法律第三十七号）第十九条第一項又は第二十一条第一項の認定を受けた同法第二条第三項に規定する農林漁業者（当該農林漁業者が団体である場合におけるその構成員等（同項に規定する構成員等をいう。）を含む。）であるものが、同法の施行の日から令和十年三月三十一日までの間に、当該認定に係る次に掲げる機械その他の減価償却資産のうち同条第四項に規定する環境負荷の低減に著しく資するものとして政令で定めるもの（政令で定める規模のものに限る。以下この項及び第三項において「環境負荷低減事業活動用資産」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は環境負荷低減事業活動用資産を製作し、若しくは建設して、これを当該個人の同条第四項に規定する環境負荷低減事業活動又は同法第十五条第二項第三号に規定する特定環境負荷低減事業活動の用に供した場合（所有権移転外リース取引により取得した当該環境負荷低減事業活動用資産をその用に供した場合を除く。）には、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該環境負荷低減事業活動用資産の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該環境負荷低減事業活動用資産について同項の規定により計算した償却費の額とその取得価額の百分の三十二（建物及びその附属設備並びに構築物については、百分の十六）に相当する金額との合計額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該環境負荷低減事業活動用資産の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
art-11-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-1
Where an individual who files a blue return and who is a person engaged in agriculture, forestry or fisheries prescribed in Article 2, paragraph (3) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems (Act No. 37 of 2022) (including, where that person engaged in agriculture, forestry or fisheries is an organization, its members, etc. (meaning the members, etc. prescribed in that paragraph)) that has obtained the certification under Article 19, paragraph (1) or Article 21, paragraph (1) of that Act acquires, during the period from the date of enforcement of that Act to March 31, 2028, any of the following machinery or other depreciable assets pertaining to that certification that is specified by Cabinet Order as contributing remarkably to the reduction of environmental burden prescribed in Article 2, paragraph (4) of that Act (limited to that of a scale specified by Cabinet Order; hereinafter referred to in this paragraph and paragraph (3) as "assets for environmental burden reduction business activities") that has not been used for business since its manufacture or construction, or manufactures or constructs assets for environmental burden reduction business activities, and puts it to use for the individual's environmental burden reduction business activities prescribed in Article 2, paragraph (4) of that Act or specified environmental burden reduction business activities prescribed in Article 15, paragraph (2), item (iii) of that Act (excluding the case where the individual puts to that use assets for environmental burden reduction business activities acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those assets for environmental burden reduction business activities in calculating the amount of business income of the individual for the year that includes the day on which they were put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for those assets for environmental burden reduction business activities pursuant to the provisions of that paragraph and the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of their acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those assets for environmental burden reduction business activities pursuant to the provisions of that paragraph.
machine translation, not official
**一** 環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第二十条第三項に規定する認定環境負荷低減事業活動実施計画に記載された同法第十九条第四項に規定する設備等を構成する機械その他の減価償却資産
art-11-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-1/item-1
machinery and other depreciable assets constituting the equipment, etc. prescribed in Article 19, paragraph (4) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems that are stated in the certified environmental burden reduction business activity implementation plan prescribed in Article 20, paragraph (3) of that Act;
machine translation, not official
**二** 環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第二十二条第三項に規定する認定特定環境負荷低減事業活動実施計画に記載された同法第二十一条第四項第一号に規定する設備等を構成する機械その他の減価償却資産
art-11-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-1/item-2
machinery and other depreciable assets constituting the equipment, etc. prescribed in Article 21, paragraph (4), item (i) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems that are stated in the certified specified environmental burden reduction business activity implementation plan prescribed in Article 22, paragraph (3) of that Act.
machine translation, not official
**第二項** 青色申告書を提出する個人で環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第三十九条第一項の認定を受けたものが、同法の施行の日から令和十年三月三十一日までの間に、当該認定に係る同法第四十条第三項に規定する認定基盤確立事業実施計画に記載された同法第三十九条第三項第一号に規定する設備等を構成する機械その他の減価償却資産のうち同法第二条第四項に規定する環境負荷の低減を図るために行う取組の効果を著しく高めるものとして政令で定めるもの（以下この項及び次項において「基盤確立事業用資産」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は基盤確立事業用資産を製作し、若しくは建設して、これを当該個人の同条第五項に規定する基盤確立事業（同項第三号に掲げるものに限る。）の用に供した場合（所有権移転外リース取引により取得した当該基盤確立事業用資産をその用に供した場合を除く。）には、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該基盤確立事業用資産の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該基盤確立事業用資産について同項の規定により計算した償却費の額とその取得価額の百分の三十二（建物及びその附属設備並びに構築物については、百分の十六）に相当する金額との合計額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該基盤確立事業用資産の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
art-11-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-2
Where an individual who files a blue return and who has obtained the certification under Article 39, paragraph (1) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems acquires, during the period from the date of enforcement of that Act to March 31, 2028, machinery or other depreciable assets constituting the equipment, etc. prescribed in Article 39, paragraph (3), item (i) of that Act that are stated in the certified foundation-establishing business implementation plan prescribed in Article 40, paragraph (3) of that Act pertaining to that certification, which are specified by Cabinet Order as remarkably enhancing the effect of the efforts made to reduce environmental burden prescribed in Article 2, paragraph (4) of that Act (hereinafter referred to in this paragraph and the following paragraph as "assets for a foundation-establishing business"), that have not been used for business since their manufacture or construction, or manufactures or constructs assets for a foundation-establishing business, and puts them to use for the individual's foundation-establishing business prescribed in Article 2, paragraph (5) of that Act (limited to that listed in item (iii) of that paragraph) (excluding the case where the individual puts to that use assets for a foundation-establishing business acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those assets for a foundation-establishing business in calculating the amount of business income of the individual for the year that includes the day on which they were put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for those assets for a foundation-establishing business pursuant to the provisions of that paragraph and the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of their acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those assets for a foundation-establishing business pursuant to the provisions of that paragraph.
machine translation, not official
**第三項** 第十一条第二項の規定は、第一項の規定の適用を受ける環境負荷低減事業活動用資産又は前項の規定の適用を受ける基盤確立事業用資産の償却費の額を計算する場合について準用する。この場合において、同条第二項中「その合計償却限度額」とあるのは、「第十一条の四第一項本文又は第二項本文の規定により必要経費に算入することができる償却費の限度額」と読み替えるものとする。
art-11-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-3
The provisions of Article 11, paragraph (2) apply mutatis mutandis to the calculation of the amount of depreciation allowance for assets for environmental burden reduction business activities subject to the provisions of paragraph (1) or assets for a foundation-establishing business subject to the provisions of the preceding paragraph. In this case, the phrase "its total depreciation limit" in paragraph (2) of that Article is deemed to be replaced with "the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of Article 11-4, paragraph (1) or paragraph (2)".
machine translation, not official
**第四項** 第十一条第三項の規定は、前三項の規定を適用する場合について準用する。
art-11-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-4
The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of the preceding three paragraphs.
machine translation, not official
**第五項** 前項に定めるもののほか、第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
art-11-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-5
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
machine translation, not official
### 第十一条の五（生産方式革新事業活動用資産等の特別償却） — Special Depreciation of Assets, etc. for Production Method Innovation Business Activities
caption: machine translation, not official
art-11-5 · https://japanlaw.org/en/special-taxation-measures-act/art-11-5 · https://japanlaw.org/l/332AC0000000026/art-11-5
**第一項** 青色申告書を提出する個人で農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律（令和六年法律第六十三号）第八条第三項に規定する認定生産方式革新事業者であるものが、同法の施行の日から令和九年三月三十一日までの間に、当該認定生産方式革新事業者として行う同法第二条第三項に規定する生産方式革新事業活動（同法第七条第三項に規定する措置を含む。）の用に供するための次に掲げる機械その他の減価償却資産（以下この項及び次項において「生産方式革新事業活動用資産等」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は生産方式革新事業活動用資産等を製作し、若しくは建設して、これを当該個人の当該生産方式革新事業活動の用に供した場合（所有権移転外リース取引により取得した当該生産方式革新事業活動用資産等をその用に供した場合を除く。）には、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該生産方式革新事業活動用資産等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該生産方式革新事業活動用資産等について同項の規定により計算した償却費の額と次の各号に掲げる生産方式革新事業活動用資産等の区分に応じ当該各号に定める金額との合計額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該生産方式革新事業活動用資産等の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
art-11-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-5/par-1
Where an individual who files a blue return and who is a certified production method innovation business operator prescribed in Article 8, paragraph (3) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity (Act No. 63 of 2024) acquires, during the period from the date of enforcement of that Act to March 31, 2027, any of the following machinery or other depreciable assets to be used for the production method innovation business activities prescribed in Article 2, paragraph (3) of that Act (including the measures prescribed in Article 7, paragraph (3) of that Act) carried out as that certified production method innovation business operator (hereinafter referred to in this paragraph and the following paragraph as "assets, etc. for production method innovation business activities") that have not been used for business since their manufacture or construction, or manufactures or constructs assets, etc. for production method innovation business activities, and puts them to use for those production method innovation business activities of the individual (excluding the case where the individual puts to that use assets, etc. for production method innovation business activities acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those assets, etc. for production method innovation business activities in calculating the amount of business income of the individual for the year that includes the day on which they were put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for those assets, etc. for production method innovation business activities pursuant to the provisions of that paragraph and the amount specified in each of the following items according to the category of assets, etc. for production method innovation business activities listed in that item; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those assets, etc. for production method innovation business activities pursuant to the provisions of that paragraph.
machine translation, not official
**一** 農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律第八条第三項に規定する認定生産方式革新実施計画に記載された同法第七条第四項第一号に規定する設備等を構成する機械及び装置、器具及び備品、建物及びその附属設備並びに構築物のうち、同法第二条第一項に規定する農作業の効率化等を通じた農業の生産性の向上に著しく資するものとして政令で定めるもの その取得価額の百分の三十二（建物及びその附属設備並びに構築物については、百分の十六）に相当する金額
art-11-5/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-11-5/par-1/item-1
machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures constituting the equipment, etc. prescribed in Article 7, paragraph (4), item (i) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity that are stated in the certified production method innovation implementation plan prescribed in Article 8, paragraph (3) of that Act, which are specified by Cabinet Order as contributing remarkably to the improvement of agricultural productivity through the improvement of the efficiency of agricultural work, etc. prescribed in Article 2, paragraph (1) of that Act: the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of their acquisition cost;
machine translation, not official
**二** 農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律第八条第三項に規定する認定生産方式革新実施計画に記載された同法第七条第四項第二号に規定する設備等を構成する機械及び装置のうち、当該認定生産方式革新実施計画に係る同法第二条第三項に規定する農業者等が行う同項に規定する生産方式革新事業活動の促進に特に資するものとして政令で定めるもの その取得価額の百分の二十五に相当する金額
art-11-5/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-11-5/par-1/item-2
machinery and equipment constituting the equipment, etc. prescribed in Article 7, paragraph (4), item (ii) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity that are stated in the certified production method innovation implementation plan prescribed in Article 8, paragraph (3) of that Act, which are specified by Cabinet Order as contributing particularly to the promotion of the production method innovation business activities prescribed in Article 2, paragraph (3) of that Act carried out by farmers, etc. prescribed in that paragraph pertaining to that certified production method innovation implementation plan: the amount equivalent to 25 percent of their acquisition cost.
machine translation, not official
**第二項** 第十一条第二項の規定は、前項の規定の適用を受ける生産方式革新事業活動用資産等の償却費の額を計算する場合について準用する。この場合において、同条第二項中「その合計償却限度額」とあるのは、「第十一条の五第一項本文の規定により必要経費に算入することができる償却費の限度額」と読み替えるものとする。
art-11-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-5/par-2
The provisions of Article 11, paragraph (2) apply mutatis mutandis to the calculation of the amount of depreciation allowance for assets, etc. for production method innovation business activities subject to the provisions of the preceding paragraph. In this case, the phrase "its total depreciation limit" in paragraph (2) of that Article is deemed to be replaced with "the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of Article 11-5, paragraph (1)".
machine translation, not official
**第三項** 第十一条第三項の規定は、前二項の規定を適用する場合について準用する。
art-11-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-11-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-5/par-3
The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of the preceding two paragraphs.
machine translation, not official
### 第十二条（特定地域における工業用機械等の特別償却） — Special Depreciation of Industrial Machinery, etc. in Specified Areas
caption: machine translation, not official
art-12 · https://japanlaw.org/en/special-taxation-measures-act/art-12 · https://japanlaw.org/l/332AC0000000026/art-12
**第一項** 青色申告書を提出する個人で次の表の各号の第一欄に掲げる事業者に該当するものが、令和四年四月一日から令和九年三月三十一日までの期間のうち政令で定める期間内に、当該各号の第二欄に掲げる区域内において当該各号の第三欄に掲げる事業の用に供する設備で政令で定める規模のものの新設又は増設をする場合において、当該新設又は増設に係る当該各号の第四欄に掲げる減価償却資産のうち当該区域の振興に資するものとして政令で定めるもの（同表の他の号の規定の適用を受けるものを除く。以下この項及び第三項において「工業用機械等」という。）を取得し、又は製作し、若しくは建設して、これを当該区域内において当該個人の当該事業の用に供したとき（所有権移転外リース取引により取得した当該工業用機械等をその用に供した場合を除く。）は、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該工業用機械等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該工業用機械等について同項の規定により計算した償却費の額とその取得価額に当該各号の第五欄に掲げる割合を乗じて計算した金額との合計額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該工業用機械等の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
事業者 区域 事業 資産 割合
一 沖縄振興特別措置法（平成十四年法律第十四号）第三十六条に規定する認定事業者 同法第三十五条の二第一項に規定する提出産業イノベーション促進計画に定められた同法第三十五条第二項第二号に規定する産業イノベーション促進地域の区域 製造業その他政令で定める事業 機械及び装置、器具及び備品、建物及びその附属設備並びに構築物のうち、政令で定めるもの 百分の三十四（建物及びその附属設備並びに構築物については、百分の二十）
二 沖縄振興特別措置法第五十条第一項に規定する認定事業者 同法第四十二条第一項に規定する提出国際物流拠点産業集積計画に定められた同法第四十一条第二項第二号に規定する国際物流拠点産業集積地域の区域 製造業その他政令で定める事業 機械及び装置並びに工場用の建物その他政令で定める建物及びその附属設備 百分の五十（建物及びその附属設備については、百分の二十五）
三 沖縄振興特別措置法第五十七条第一項に規定する認定事業者 同法第五十五条第一項の規定により経済金融活性化特別地区として指定された地区（同条第四項又は第五項の規定により変更があつたときは、その変更後の地区）の区域 同法第五十五条の二第九項に規定する認定経済金融活性化計画に定められた同条第二項第二号に規定する特定経済金融活性化産業に属する事業 機械及び装置、器具及び備品（財務省令で定めるものに限る。）並びに建物及びその附属設備 百分の五十（建物及びその附属設備については、百分の二十五）
art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-12/par-1
Where an individual who files a blue return and who falls under the business operator listed in the first column of an item of the following table, during the period specified by Cabinet Order within the period from April 1, 2022 to March 31, 2027, newly establishes or expands, within the district listed in the second column of that item, equipment of a scale specified by Cabinet Order to be used for the business listed in the third column of that item, if the individual acquires, manufactures or constructs the depreciable assets listed in the fourth column of that item pertaining to that new establishment or expansion that are specified by Cabinet Order as contributing to the promotion of that district (excluding those subject to the provisions of another item of that table; hereinafter referred to in this paragraph and paragraph (3) as "industrial machinery, etc."), and puts them to use for that business of the individual within that district (excluding the case where the individual puts to that use industrial machinery, etc. acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for that industrial machinery, etc. in calculating the amount of business income of the individual for the year that includes the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that industrial machinery, etc. pursuant to the provisions of that paragraph and the amount calculated by multiplying its acquisition cost by the percentage listed in the fifth column of that item; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that industrial machinery, etc. pursuant to the provisions of that paragraph.
Business operator District Business Asset Percentage
(i) Certified business operator prescribed in Article 36 of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002) The district of the industrial innovation promotion area prescribed in Article 35, paragraph (2), item (ii) of that Act specified in the submitted industrial innovation promotion plan prescribed in Article 35-2, paragraph (1) of that Act Manufacturing and other businesses specified by Cabinet Order Machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures that are specified by Cabinet Order 34 percent (for buildings and their associated facilities and structures, 20 percent)
(ii) Certified business operator prescribed in Article 50, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa The district of the international logistics hub industrial cluster area prescribed in Article 41, paragraph (2), item (ii) of that Act specified in the submitted international logistics hub industrial cluster plan prescribed in Article 42, paragraph (1) of that Act Manufacturing and other businesses specified by Cabinet Order Machinery and equipment, and factory buildings and other buildings specified by Cabinet Order and their associated facilities 50 percent (for buildings and their associated facilities, 25 percent)
(iii) Certified business operator prescribed in Article 57, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa The district of the zone designated as a special zone for economic and financial revitalization pursuant to the provisions of Article 55, paragraph (1) of that Act (where it has been changed pursuant to the provisions of paragraph (4) or paragraph (5) of that Article, the zone after the change) Business belonging to the specified economic and financial revitalization industry prescribed in Article 55-2, paragraph (2), item (ii) of that Act specified in the certified economic and financial revitalization plan prescribed in paragraph (9) of that Article Machinery and equipment, furniture and fixtures (limited to those specified by Order of the Ministry of Finance), and buildings and their associated facilities 50 percent (for buildings and their associated facilities, 25 percent)
machine translation, not official
**第二項** 青色申告書を提出する個人が、令和四年四月一日から令和九年三月三十一日までの期間のうち政令で定める期間内に、沖縄振興特別措置法第三条第三号に規定する離島の地域内において旅館業のうち政令で定める事業（以下この項において「旅館業」という。）の用に供する設備で政令で定める規模のものの取得等（取得又は製作若しくは建設をいい、建物及びその附属設備にあつては改修（増築、改築、修繕又は模様替をいう。）のための工事による取得又は建設を含む。以下この項及び第四項において同じ。）をする場合において、その取得等をした設備を当該地域内において当該個人の旅館業の用に供したとき（当該地域の振興に資する場合として政令で定める場合に限る。）は、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該設備を構成するもののうち政令で定める建物及びその附属設備（前項の規定の適用を受けるもの及び所有権移転外リース取引により取得したものを除く。以下この項及び次項において「旅館業用建物等」という。）の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該旅館業用建物等について同項の規定により計算した償却費の額とその取得価額の百分の八に相当する金額との合計額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該旅館業用建物等の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-12/par-2
Where an individual who files a blue return carries out, during the period specified by Cabinet Order within the period from April 1, 2022 to March 31, 2027, within the remote island areas prescribed in Article 3, item (iii) of the Act on Special Measures for the Promotion and Development of Okinawa, the acquisition, etc. (meaning acquisition or manufacture or construction, and, for buildings and their associated facilities, including acquisition or construction through work for renovation (meaning extension, reconstruction, repair or remodeling); hereinafter the same applies in this paragraph and paragraph (4)) of equipment of a scale specified by Cabinet Order to be used for a business specified by Cabinet Order within the hotel business (hereinafter referred to in this paragraph as the "hotel business"), if the individual puts the equipment for which the individual carried out the acquisition, etc. to use for the individual's hotel business within those areas (limited to the case specified by Cabinet Order as a case that contributes to the promotion of those areas), the amount to be included in necessary expenses as the depreciation allowance for the buildings and their associated facilities specified by Cabinet Order among those constituting that equipment (excluding those subject to the provisions of the preceding paragraph and those acquired through a lease transaction without transfer of ownership; hereinafter referred to in this paragraph and the following paragraph as "hotel business buildings, etc.") in calculating the amount of business income of the individual for the year that includes the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for those hotel business buildings, etc. pursuant to the provisions of that paragraph and the amount equivalent to 8 percent of their acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those hotel business buildings, etc. pursuant to the provisions of that paragraph.
machine translation, not official
**第三項** 第十一条第二項の規定は、第一項の規定の適用を受ける工業用機械等又は前項の規定の適用を受ける旅館業用建物等の償却費の額を計算する場合について準用する。この場合において、同条第二項中「その合計償却限度額」とあるのは、「第十二条第一項本文又は第二項本文の規定により必要経費に算入することができる償却費の限度額」と読み替えるものとする。
art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-12/par-3
The provisions of Article 11, paragraph (2) apply mutatis mutandis to the calculation of the amount of depreciation allowance for industrial machinery, etc. subject to the provisions of paragraph (1) or hotel business buildings, etc. subject to the provisions of the preceding paragraph. In this case, the phrase "its total depreciation limit" in paragraph (2) of that Article is deemed to be replaced with "the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of Article 12, paragraph (1) or paragraph (2)".
machine translation, not official
**第四項** 青色申告書を提出する個人が、平成二十五年四月一日（次の表の第一号の上欄に掲げる地区にあつては、令和三年四月一日）から令和九年三月三十一日までの期間のうち政令で定める期間内に、同表の各号の上欄に掲げる地区内において当該各号の中欄に掲げる事業の用に供する当該各号の下欄に掲げる設備の取得等をする場合において、その取得等をした設備（第一項若しくは第二項又は同表の他の号の規定の適用を受けるものを除く。）を当該地区内において当該個人の当該各号の中欄に掲げる事業の用に供したとき（当該地区の産業の振興に資する場合として政令で定める場合に限る。）は、その用に供した日以後五年以内の日の属する各年分の事業所得の金額の計算上、当該設備を構成するもののうち機械及び装置、建物及びその附属設備並びに構築物（所有権移転外リース取引により取得したものを除く。以下この項及び次項において「産業振興機械等」という。）の償却費として必要経費に算入する金額は、その用に供した日以後五年以内でその用に供している期間に限り、所得税法第四十九条第一項の規定にかかわらず、当該産業振興機械等について同項の規定により計算した償却費の額で当該期間に係るものの百分の百三十二（建物及びその附属設備並びに構築物については、百分の百四十八）に相当する金額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該産業振興機械等の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
地区 事業 設備
一 過疎地域の持続的発展の支援に関する特別措置法（令和三年法律第十九号）第二条第一項に規定する過疎地域のうち政令で定める地域及びこれに準ずる地域として政令で定める地域のうち、産業の振興のための取組が積極的に促進されるものとして政令で定める地区 製造業その他の政令で定める事業 当該地区内において営む当該事業の用に供される設備で政令で定める規模のもの
二 半島振興法（昭和六十年法律第六十三号）第二条第一項の規定により半島振興対策実施地域として指定された地区のうち、産業の振興のための取組が積極的に促進されるものとして政令で定める地区（前号の上欄に掲げる地区に該当する地区を除く。） 製造業その他の政令で定める事業 当該政令で定める地区内において営む当該事業の用に供される設備で政令で定める規模のもの
三 離島振興法（昭和二十八年法律第七十二号）第二条第一項の規定により離島振興対策実施地域として指定された地区のうち、産業の振興のための取組が積極的に促進されるものとして政令で定める地区（第一号の上欄に掲げる地区に該当する地区を除く。） 製造業その他の政令で定める事業 当該政令で定める地区内において営む当該事業の用に供される設備で政令で定める規模のもの
art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-12/par-4
Where an individual who files a blue return carries out, during the period specified by Cabinet Order within the period from April 1, 2013 (for the districts listed in the left-hand column of item (i) of the following table, April 1, 2021) to March 31, 2027, within a district listed in the left-hand column of an item of that table, the acquisition, etc. of equipment listed in the right-hand column of that item to be used for the business listed in the middle column of that item, if the individual puts the equipment for which the individual carried out the acquisition, etc. (excluding that subject to the provisions of paragraph (1) or paragraph (2) or of another item of that table) to use for the individual's business listed in the middle column of that item within that district (limited to the case specified by Cabinet Order as a case that contributes to the promotion of industry in that district), the amount to be included in necessary expenses as the depreciation allowance for the machinery and equipment, buildings and their associated facilities, and structures among those constituting that equipment (excluding those acquired through a lease transaction without transfer of ownership; hereinafter referred to in this paragraph and the following paragraph as "industrial promotion machinery, etc.") in calculating the amount of business income for each year that includes a day within five years from the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is, limited to the period within five years from the day on which it was put to that use during which it is in that use, the amount calculated by the individual as necessary expenses, up to the amount equivalent to 132 percent (for buildings and their associated facilities and structures, 148 percent) of the amount of depreciation allowance calculated for that industrial promotion machinery, etc. pursuant to the provisions of that paragraph that pertains to that period; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that industrial promotion machinery, etc. pursuant to the provisions of that paragraph.
District Business Equipment
(i) Districts specified by Cabinet Order, among the areas specified by Cabinet Order within the depopulated areas prescribed in Article 2, paragraph (1) of the Act on Special Measures for Supporting the Sustainable Development of Depopulated Areas (Act No. 19 of 2021) and the areas specified by Cabinet Order as equivalent thereto, as those in which efforts for the promotion of industry are to be actively promoted Manufacturing and other businesses specified by Cabinet Order Equipment of a scale specified by Cabinet Order to be used for that business operated within that district
(ii) Districts specified by Cabinet Order, among the districts designated as peninsula development implementation areas pursuant to the provisions of Article 2, paragraph (1) of the Peninsular Areas Development Act (Act No. 63 of 1985), as those in which efforts for the promotion of industry are to be actively promoted (excluding districts that fall under the districts listed in the left-hand column of the preceding item) Manufacturing and other businesses specified by Cabinet Order Equipment of a scale specified by Cabinet Order to be used for that business operated within that district specified by Cabinet Order
(iii) Districts specified by Cabinet Order, among the districts designated as remote island development implementation areas pursuant to the provisions of Article 2, paragraph (1) of the Remote Islands Development Act (Act No. 72 of 1953), as those in which efforts for the promotion of industry are to be actively promoted (excluding districts that fall under the districts listed in the left-hand column of item (i)) Manufacturing and other businesses specified by Cabinet Order Equipment of a scale specified by Cabinet Order to be used for that business operated within that district specified by Cabinet Order
machine translation, not official
**第五項** 前項の規定の適用を受けた年において同項の規定により当該産業振興機械等の償却費として必要経費に算入した金額がその年における同項本文の規定により必要経費に算入することができる償却費の限度額に満たない場合には、その年の翌年分の事業所得の金額の計算上、当該産業振興機械等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定（当該産業振興機械等について前項の規定の適用を受けるときは、同項の規定を含む。）にかかわらず、当該産業振興機械等の償却費として同条第一項の規定により必要経費に算入する金額（その年の翌年において当該産業振興機械等につき前項の規定の適用を受ける場合には、当該翌年における同項本文の規定により必要経費に算入することができる償却費の限度額に相当する金額とする。）とその満たない金額以下の金額で当該個人が必要経費として計算した金額との合計額に相当する金額とすることができる。
art-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-12/par-5
Where the amount included in necessary expenses as the depreciation allowance for the industrial promotion machinery, etc. pursuant to the provisions of the preceding paragraph in the year in which the provisions of that paragraph were applied is less than the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of that paragraph for that year, the amount to be included in necessary expenses as the depreciation allowance for that industrial promotion machinery, etc. in calculating the amount of business income for the year following that year may, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act (where the provisions of the preceding paragraph are applied to that industrial promotion machinery, etc., including the provisions of that paragraph), be the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for that industrial promotion machinery, etc. pursuant to the provisions of Article 49, paragraph (1) of that Act (where the provisions of the preceding paragraph are applied to that industrial promotion machinery, etc. in the year following that year, the amount equivalent to the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of that paragraph for that following year) and the amount calculated by the individual as necessary expenses, up to the amount of the shortfall.
machine translation, not official
**第六項** 第十一条第三項の規定は、前各項の規定を適用する場合について準用する。
art-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-12/par-6
The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of the preceding paragraphs.
machine translation, not official
**第七項** 前項に定めるもののほか、第二項から第五項までの規定の適用に関し必要な事項は、政令で定める。
art-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-12/par-7
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (2) through (5) are specified by Cabinet Order.
machine translation, not official
### 第十二条の二（医療用機器等の特別償却） — Special Depreciation of Medical Equipment, etc.
caption: machine translation, not official
art-12-2 · https://japanlaw.org/en/special-taxation-measures-act/art-12-2 · https://japanlaw.org/l/332AC0000000026/art-12-2
**第一項** 青色申告書を提出する個人で医療保健業を営むものが、昭和五十四年四月一日から令和九年三月三十一日までの間に、医療用の機械及び装置並びに器具及び備品（政令で定める規模のものに限る。）のうち、高度な医療の提供に資するもの若しくは先進的なものとして政令で定めるもの（以下この項及び第四項において「医療用機器」という。）でその製作の後事業の用に供されたことのないものを取得し、又は医療用機器を製作して、これを当該個人の営む医療保健業の用に供した場合（所有権移転外リース取引により取得した当該医療用機器をその用に供した場合を除く。）には、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該医療用機器の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該医療用機器について同項の規定により計算した償却費の額とその取得価額の百分の十二に相当する金額との合計額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該医療用機器の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
art-12-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-1
Where an individual who files a blue return and who operates a medical and health care business acquires, during the period from April 1, 1979 to March 31, 2027, medical machinery and equipment and furniture and fixtures (limited to those of a scale specified by Cabinet Order) that are specified by Cabinet Order as contributing to the provision of advanced medical care or as being state-of-the-art (hereinafter referred to in this paragraph and paragraph (4) as "medical equipment") that have not been used for business since their manufacture, or manufactures medical equipment, and puts it to use for the medical and health care business operated by the individual (excluding the case where the individual puts to that use medical equipment acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for that medical equipment in calculating the amount of business income of the individual for the year that includes the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that medical equipment pursuant to the provisions of that paragraph and the amount equivalent to 12 percent of its acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that medical equipment pursuant to the provisions of that paragraph.
machine translation, not official
**第二項** 青色申告書を提出する個人で医療保健業を営むものが、平成三十一年四月一日から令和九年三月三十一日までの間に、器具及び備品（医療用の機械及び装置を含む。）並びにソフトウエア（政令で定める規模のものに限る。）のうち、医療法（昭和二十三年法律第二百五号）第三十条の三第一項に規定する医療提供体制の確保に必要な医師その他の医療従事者の勤務時間の短縮その他の医療従事者の確保に資する措置を講ずるために必要なものとして政令で定めるもの（前項の規定の適用を受けるものを除く。以下この項及び第四項において「勤務時間短縮用設備等」という。）でその製作の後事業の用に供されたことのないものを取得し、又は勤務時間短縮用設備等を製作して、これを当該個人の営む医療保健業の用に供した場合（所有権移転外リース取引により取得した当該勤務時間短縮用設備等をその用に供した場合を除く。）には、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該勤務時間短縮用設備等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該勤務時間短縮用設備等について同項の規定により計算した償却費の額とその取得価額の百分の十五に相当する金額との合計額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該勤務時間短縮用設備等の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
art-12-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-2
Where an individual who files a blue return and who operates a medical and health care business acquires, during the period from April 1, 2019 to March 31, 2027, furniture and fixtures (including medical machinery and equipment) and software (limited to those of a scale specified by Cabinet Order) that are specified by Cabinet Order as necessary for taking measures that contribute to securing medical professionals, such as shortening the working hours of physicians and other medical professionals necessary for securing the medical care provision system prescribed in Article 30-3, paragraph (1) of the Medical Care Act (Act No. 205 of 1948) (excluding those subject to the provisions of the preceding paragraph; hereinafter referred to in this paragraph and paragraph (4) as "equipment for shortening working hours, etc.") that have not been used for business since their manufacture, or manufactures equipment for shortening working hours, etc., and puts it to use for the medical and health care business operated by the individual (excluding the case where the individual puts to that use equipment for shortening working hours, etc. acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for that equipment for shortening working hours, etc. in calculating the amount of business income of the individual for the year that includes the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that equipment for shortening working hours, etc. pursuant to the provisions of that paragraph and the amount equivalent to 15 percent of its acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that equipment for shortening working hours, etc. pursuant to the provisions of that paragraph.
machine translation, not official
**第三項** 青色申告書を提出する個人で医療保健業を営むものが、平成三十一年四月一日から令和九年三月三十一日までの間に、医療法第三十条の四第一項に規定する医療計画に係る同法第三十条の十四第一項に規定する構想区域等（以下この項において「構想区域等」という。）内において、病院用又は診療所用の建物及びその附属設備のうち当該構想区域等に係る同条第一項の協議の場における協議に基づく病床の機能（同法第三十条の三第二項第六号に規定する病床の機能をいう。）の分化及び連携の推進に係るものとして政令で定めるもの（以下この項及び次項において「構想適合病院用建物等」という。）の取得等（取得又は建設をいい、改修（増築、改築、修繕又は模様替をいう。）のための工事による取得又は建設を含む。）をして、これを当該個人の営む医療保健業の用に供した場合（所有権移転外リース取引により取得した当該構想適合病院用建物等をその用に供した場合を除く。）には、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該構想適合病院用建物等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該構想適合病院用建物等について同項の規定により計算した償却費の額とその取得価額の百分の八に相当する金額との合計額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該構想適合病院用建物等の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
art-12-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-3
Where an individual who files a blue return and who operates a medical and health care business carries out, during the period from April 1, 2019 to March 31, 2027, within a regional vision area, etc. prescribed in Article 30-14, paragraph (1) of the Medical Care Act pertaining to the medical care plan prescribed in Article 30-4, paragraph (1) of that Act (hereinafter referred to in this paragraph as a "regional vision area, etc."), the acquisition, etc. (meaning acquisition or construction, and including acquisition or construction through work for renovation (meaning extension, reconstruction, repair or remodeling)) of buildings for hospitals or clinics and their associated facilities that are specified by Cabinet Order as pertaining to the promotion of the differentiation and coordination of the functions of hospital beds (meaning the functions of hospital beds prescribed in Article 30-3, paragraph (2), item (vi) of that Act) based on consultations at the forum for consultation referred to in Article 30-14, paragraph (1) of that Act pertaining to that regional vision area, etc. (hereinafter referred to in this paragraph and the following paragraph as "hospital buildings, etc. conforming to the regional vision"), and puts them to use for the medical and health care business operated by the individual (excluding the case where the individual puts to that use hospital buildings, etc. conforming to the regional vision acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those hospital buildings, etc. conforming to the regional vision in calculating the amount of business income of the individual for the year that includes the day on which they were put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for those hospital buildings, etc. conforming to the regional vision pursuant to the provisions of that paragraph and the amount equivalent to 8 percent of their acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those hospital buildings, etc. conforming to the regional vision pursuant to the provisions of that paragraph.
machine translation, not official
**第四項** 第十一条第二項の規定は、第一項の規定の適用を受ける医療用機器、第二項の規定の適用を受ける勤務時間短縮用設備等又は前項の規定の適用を受ける構想適合病院用建物等の償却費の額を計算する場合について準用する。この場合において、同条第二項中「その合計償却限度額」とあるのは、「第十二条の二第一項本文、第二項本文又は第三項本文の規定により必要経費に算入することができる償却費の限度額」と読み替えるものとする。
art-12-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-4
The provisions of Article 11, paragraph (2) apply mutatis mutandis to the calculation of the amount of depreciation allowance for medical equipment subject to the provisions of paragraph (1), equipment for shortening working hours, etc. subject to the provisions of paragraph (2) or hospital buildings, etc. conforming to the regional vision subject to the provisions of the preceding paragraph. In this case, the phrase "its total depreciation limit" in paragraph (2) of that Article is deemed to be replaced with "the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of Article 12-2, paragraph (1), paragraph (2) or paragraph (3)".
machine translation, not official
**第五項** 第十一条第三項の規定は、前各項の規定を適用する場合について準用する。
art-12-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-5
The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of the preceding paragraphs.
machine translation, not official
### 第十三条（輸出事業用資産の割増償却） — Extra Depreciation of Export Business Assets
caption: machine translation, not official
art-13 · https://japanlaw.org/en/special-taxation-measures-act/art-13 · https://japanlaw.org/l/332AC0000000026/art-13
**第一項** 青色申告書を提出する個人で農林水産物及び食品の輸出の促進に関する法律（令和元年法律第五十七号）第三十八条第一項に規定する認定輸出事業者であるものが、農林水産物及び食品の輸出の促進に関する法律等の一部を改正する法律（令和四年法律第四十九号）の施行の日から令和十年三月三十一日までの間に、当該個人の認定輸出事業計画（同条第二項に規定する認定輸出事業計画をいう。）に記載された農林水産物及び食品の輸出の促進に関する法律第三十七条第三項に規定する施設に該当する機械及び装置、建物及びその附属設備並びに構築物のうち、同法第二条第一項に規定する農林水産物若しくは同条第二項に規定する食品の生産、製造、加工若しくは流通の合理化、高度化その他の改善に資するものとして政令で定めるもの（開発研究（新たな製品の製造又は新たな技術の発明に係る試験研究として政令で定めるものをいう。）の用に供されるものを除く。以下この項及び次項において「輸出事業用資産」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は輸出事業用資産を製作し、若しくは建設して、これを当該個人の輸出事業（同法第三十七条第一項に規定する輸出事業をいう。以下この項において同じ。）の用に供した場合（所有権移転外リース取引により取得した当該輸出事業用資産をその輸出事業の用に供した場合を除く。）には、その輸出事業の用に供した日（以下この項において「供用日」という。）以後五年以内の日の属する各年分（当該輸出事業用資産を輸出事業の用に供していることにつき財務省令で定めるところにより証明がされた年分に限る。）の事業所得の金額の計算上、当該輸出事業用資産の償却費として必要経費に算入する金額は、供用日以後五年以内（当該認定輸出事業計画について同法第三十八条第二項の規定による認定の取消しがあつた場合には、供用日からその認定の取消しがあつた日までの期間）でその用に供している期間に限り、所得税法第四十九条第一項の規定にかかわらず、当該輸出事業用資産について同項の規定により計算した償却費の額で当該期間に係るものの百分の百三十（建物及びその附属設備並びに構築物については、百分の百三十五）に相当する金額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該輸出事業用資産の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-13/par-1
Where an individual who files a blue return and who is a certified export business operator prescribed in Article 38, paragraph (1) of the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food (Act No. 57 of 2019) acquires, during the period from the date of enforcement of the Act Partially Amending the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food, etc. (Act No. 49 of 2022) to March 31, 2028, machinery and equipment, buildings and their associated facilities, and structures that fall under the facilities prescribed in Article 37, paragraph (3) of the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food stated in the individual's certified export business plan (meaning the certified export business plan prescribed in paragraph (2) of that Article), which are specified by Cabinet Order as contributing to the rationalization, upgrading or other improvement of the production, manufacture, processing or distribution of agricultural, forestry and fishery products prescribed in Article 2, paragraph (1) of that Act or food prescribed in paragraph (2) of that Article (excluding those used for development research (meaning experimental research specified by Cabinet Order as pertaining to the manufacture of new products or the invention of new technology); hereinafter referred to in this paragraph and the following paragraph as "export business assets"), that have not been used for business since their manufacture or construction, or manufactures or constructs export business assets, and puts them to use for the individual's export business (meaning the export business prescribed in Article 37, paragraph (1) of that Act; hereinafter the same applies in this paragraph) (excluding the case where the individual puts to that export business use export business assets acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those export business assets in calculating the amount of business income for each year that includes a day within five years from the day on which they were put to use for that export business (hereinafter referred to in this paragraph as the "date of commencement of use") (limited to the years for which it has been certified, as specified by Order of the Ministry of Finance, that those export business assets are being used for the export business), notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is, limited to the period within five years from the date of commencement of use (where the certification of that certified export business plan has been revoked pursuant to the provisions of Article 38, paragraph (2) of the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food, the period from the date of commencement of use to the day on which the certification was revoked) during which they are in that use, the amount calculated by the individual as necessary expenses, up to the amount equivalent to 130 percent (for buildings and their associated facilities and structures, 135 percent) of the amount of depreciation allowance calculated for those export business assets pursuant to the provisions of that paragraph that pertains to that period; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those export business assets pursuant to the provisions of that paragraph.
machine translation, not official
**第二項** 前項の規定の適用を受けた年において同項の規定により当該輸出事業用資産の償却費として必要経費に算入した金額がその年における同項本文の規定により必要経費に算入することができる償却費の限度額に満たない場合には、その年の翌年分の事業所得の金額の計算上、当該輸出事業用資産の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定（当該輸出事業用資産について前項の規定の適用を受けるときは、同項の規定を含む。）にかかわらず、当該輸出事業用資産の償却費として同条第一項の規定により必要経費に算入する金額（その年の翌年において当該輸出事業用資産につき前項の規定の適用を受ける場合には、当該翌年における同項の規定により必要経費に算入することができる償却費の限度額に相当する金額）とその満たない金額以下の金額で当該個人が必要経費として計算した金額との合計額に相当する金額とすることができる。
art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-13/par-2
Where the amount included in necessary expenses as the depreciation allowance for the export business assets pursuant to the provisions of the preceding paragraph in the year in which the provisions of that paragraph were applied is less than the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of that paragraph for that year, the amount to be included in necessary expenses as the depreciation allowance for those export business assets in calculating the amount of business income for the year following that year may, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act (where the provisions of the preceding paragraph are applied to those export business assets, including the provisions of that paragraph), be the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for those export business assets pursuant to the provisions of Article 49, paragraph (1) of that Act (where the provisions of the preceding paragraph are applied to those export business assets in the year following that year, the amount equivalent to the limit of the depreciation allowance that may be included in necessary expenses pursuant to the provisions of that paragraph for that following year) and the amount calculated by the individual as necessary expenses, up to the amount of the shortfall.
machine translation, not official
**第三項** 第十一条第三項の規定は、前二項の規定を適用する場合について準用する。
art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-13/par-3
The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of the preceding two paragraphs.
machine translation, not official
**第四項** 前項に定めるもののほか、第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-13/par-4
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.
machine translation, not official
### 第十四条（特定都市再生建築物の割増償却） — Extra Depreciation of Specified Urban Renaissance Buildings
caption: machine translation, not official
art-14 · https://japanlaw.org/en/special-taxation-measures-act/art-14 · https://japanlaw.org/l/332AC0000000026/art-14
**第一項** 青色申告書を提出する個人が、昭和六十年四月一日から令和十一年三月三十一日までの間に、特定都市再生建築物で新築されたものを取得し、又は特定都市再生建築物を新築して、これを当該個人の事業（事業に準ずるものとして政令で定めるものを含む。以下この項において同じ。）の用に供した場合（所有権移転外リース取引により取得した当該特定都市再生建築物をその事業の用に供した場合を除く。）には、その事業の用に供した日以後五年以内の日の属する各年分の不動産所得の金額又は事業所得の金額の計算上、当該特定都市再生建築物の償却費として必要経費に算入する金額は、その事業の用に供した日以後五年以内でその用に供している期間に限り、所得税法第四十九条第一項の規定にかかわらず、当該特定都市再生建築物について同項の規定により計算した償却費の額で当該期間に係るものの百分の百二十五（次項第一号に掲げる地域内において整備される建築物に係るものについては、百分の百五十）に相当する金額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該特定都市再生建築物の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-1
Where an individual who files a blue return acquires, during the period from April 1, 1985 to March 31, 2029, a newly built specified urban renaissance building, or newly builds a specified urban renaissance building, and puts it to use for the individual's business (including that specified by Cabinet Order as equivalent to a business; hereinafter the same applies in this paragraph) (excluding the case where the individual puts to use for that business the specified urban renaissance building acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for that specified urban renaissance building in calculating the amount of real estate income or the amount of business income for each year that includes a day within five years from the day on which it was put to use for the business, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is, limited to the period within five years from the day on which it was put to use for the business during which it is in that use, the amount calculated by the individual as necessary expenses, up to the amount equivalent to 125 percent (for that pertaining to buildings developed within the area listed in item (i) of the following paragraph, 150 percent) of the amount of depreciation allowance calculated for that specified urban renaissance building pursuant to the provisions of that paragraph that pertains to that period; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that specified urban renaissance building pursuant to the provisions of paragraph (1) of that Article.
machine translation, not official
**第二項** 前項に規定する特定都市再生建築物とは、次に掲げる地域内において、都市再生特別措置法（平成十四年法律第二十二号）第二十五条に規定する認定計画（第一号に掲げる地域については同法第十九条の二第十一項の規定により公表された同法第十九条の十第二項に規定する整備計画及び国家戦略特別区域法（平成二十五年法律第百七号）第二十五条第一項の認定を受けた同項に規定する国家戦略民間都市再生事業を定めた同項の区域計画を、第二号に掲げる地域については当該区域計画を、それぞれ含む。）に基づいて行われる都市再生特別措置法第二十条第一項に規定する都市再生事業（政令で定める要件を満たすものに限る。）により整備される建築物で政令で定めるものに係る建物及びその附属設備をいう。
art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-14/par-2
The specified urban renaissance building prescribed in the preceding paragraph means a building and its associated facilities pertaining to buildings specified by Cabinet Order that are developed, within any of the following areas, through an urban reconstruction project prescribed in Article 20, paragraph (1) of the Act on Special Measures concerning Urban Reconstruction (limited to one that meets the requirements specified by Cabinet Order) carried out based on a certified plan prescribed in Article 25 of the Act on Special Measures concerning Urban Reconstruction (Act No. 22 of 2002) (including, for the area listed in item (i), the development plan prescribed in Article 19-10, paragraph (2) of that Act published pursuant to the provisions of Article 19-2, paragraph (11) of that Act and the area plan prescribed in Article 25, paragraph (1) of the National Strategic Special Zones Act (Act No. 107 of 2013) that specifies a national strategic private urban renaissance project prescribed in that paragraph for which the certification under that paragraph has been obtained, and, for the area listed in item (ii), that area plan).
machine translation, not official
**一** 都市再生特別措置法第二条第五項に規定する特定都市再生緊急整備地域
art-14/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-14/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-2/item-1
the specified urgent urban renewal area prescribed in Article 2, paragraph (5) of the Act on Special Measures concerning Urban Reconstruction;
machine translation, not official
**二** 都市再生特別措置法第二条第三項に規定する都市再生緊急整備地域（前号に掲げる地域に該当するものを除く。）
art-14/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-14/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-14/par-2/item-2
the urgent urban renewal area prescribed in Article 2, paragraph (3) of the Act on Special Measures concerning Urban Reconstruction (excluding that which falls under the area listed in the preceding item).
machine translation, not official
**第三項** 前条第二項の規定は、第一項の規定の適用を受ける同項の特定都市再生建築物の償却費の額を計算する場合について準用する。
art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-14/par-3
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the calculation of the amount of depreciation allowance for the specified urban renaissance building referred to in paragraph (1) that is subject to the provisions of that paragraph.
machine translation, not official
**第四項** 第十一条第三項の規定は、第一項の規定又は前項において準用する前条第二項の規定を適用する場合について準用する。
art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-14/par-4
The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of paragraph (1) or the provisions of paragraph (2) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph.
machine translation, not official
**第五項** 前項に定めるもののほか、第一項及び第三項の規定の適用に関し必要な事項は、政令で定める。
art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/art-14/par-5
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (3) are specified by Cabinet Order.
machine translation, not official
### 第十五条から第十八条まで 〔削除 / repealed〕
art-15-to-18 · https://japanlaw.org/en/special-taxation-measures-act/art-15-to-18 · https://japanlaw.org/l/332AC0000000026/art-15-to-18
**第一項** 削除
art-15-to-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-15-to-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-15-to-18/par-1
no English for this paragraph
### 第十九条（特別償却等に関する複数の規定の不適用） — Non-Application of Multiple Provisions on Special Depreciation, etc.
caption: machine translation, not official
art-19 · https://japanlaw.org/en/special-taxation-measures-act/art-19 · https://japanlaw.org/l/332AC0000000026/art-19
**第一項** 個人の有する減価償却資産がその年において次に掲げる規定のうち二以上の規定の適用を受けることができるものである場合には、当該減価償却資産については、これらの規定のうちいずれか一の規定のみを適用する。
art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1
Where a depreciable asset held by an individual is one to which two or more of the following provisions may be applied in a year, only one of those provisions applies to that depreciable asset.
machine translation, not official
**一** 第十条の三から第十条の五まで、第十条の五の三、第十条の五の五、第十条の五の六又は第十一条から第十四条までの規定
art-19/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-19/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1/item-1
the provisions of Articles 10-3 through 10-5, Article 10-5-3, Article 10-5-5, Article 10-5-6 or Articles 11 through 14;
machine translation, not official
**二** 前号に掲げるもののほか、減価償却資産に関する特例を定めている規定として政令で定める規定
art-19/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-19/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-19/par-1/item-2
beyond what is listed in the preceding item, provisions specified by Cabinet Order as provisions that prescribe special provisions on depreciable assets.
machine translation, not official
**第二項** 個人の有する減価償却資産の取得価額のうちに第十条第八項第一号に規定する試験研究費の額が含まれる場合において、当該試験研究費の額につき同条第一項若しくは第四項、第十条の二第一項又は第十条の二の二第一項の規定の適用を受けたときは、当該減価償却資産については、前項各号に掲げる規定は、適用しない。
art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/art-19/par-2
Where the acquisition cost of a depreciable asset held by an individual includes the amount of experimental research expenses prescribed in Article 10, paragraph (8), item (i), if the provisions of paragraph (1) or paragraph (4) of that Article, Article 10-2, paragraph (1) or Article 10-2-2, paragraph (1) have been applied to that amount of experimental research expenses, the provisions listed in the items of the preceding paragraph do not apply to that depreciable asset.
machine translation, not official
**第三項** 個人の有する減価償却資産につきその年の前年以前の各年において第一項各号に掲げる規定のうちいずれか一の規定の適用を受けた場合には、当該減価償却資産については、当該いずれか一の規定以外の同項各号に掲げる規定は、適用しない。
art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/art-19/par-3
Where any one of the provisions listed in the items of paragraph (1) has been applied to a depreciable asset held by an individual in any year preceding the relevant year, the provisions listed in the items of that paragraph other than that one provision do not apply to that depreciable asset.
machine translation, not official
## 第二款 特定船舶に係る特別修繕準備金 — Subsection 2 Reserve for Special Repairs of Specified Ships
heading: machine translation, not official
ch-2/sec-2/subsec-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-2/subsec-2 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-2/subsec-2
### 第二十条 〔削除 / repealed〕
art-20 · https://japanlaw.org/en/special-taxation-measures-act/art-20 · https://japanlaw.org/l/332AC0000000026/art-20
**第一項** 削除
art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/art-20/par-1
no English for this paragraph
### 第二十一条
art-21 · https://japanlaw.org/en/special-taxation-measures-act/art-21 · https://japanlaw.org/l/332AC0000000026/art-21
**第一項** 青色申告書を提出する個人が、各年（事業（当該個人の事業所得を生ずべき事業又は不動産所得を生ずべき業務をいう。以下この条において同じ。）を廃止した日の属する年を除く。）において、その事業の用に供する船舶安全法（昭和八年法律第十一号）第五条第一項第一号の規定による定期検査（以下この項において「定期検査」という。）を受けなければならない船舶（総トン数が五トン未満のものを除く。以下この条において「特定船舶」という。）について行う定期検査を受けるための修繕（以下この条において「特別の修繕」という。）に要する費用の支出に備えるため、当該特定船舶ごとに、積立限度額以下の金額を特別修繕準備金として積み立てたときは、その積み立てた金額は、その積立てをした年分の不動産所得の金額又は事業所得の金額の計算上、必要経費に算入する。
art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
Where an individual who files a blue return, in each year (excluding the year that includes the day on which the business (meaning a business of the individual that generates business income or an operation that generates real estate income; hereinafter the same applies in this Article) was discontinued), in preparation for the expenditure of expenses required for repairs carried out on a ship used for that business that must undergo the periodical inspection under Article 5, paragraph (1), item (i) of the Ship Safety Act (Act No. 11 of 1933) (hereinafter referred to in this paragraph as a "periodical inspection") (excluding a ship with a gross tonnage of less than five tons; hereinafter referred to in this Article as a "specified ship") in order to undergo a periodical inspection (hereinafter referred to in this Article as "special repairs"), sets aside, for each specified ship, an amount not exceeding the maximum amount to be set aside as a reserve for special repairs, the amount so set aside is included in necessary expenses in calculating the amount of real estate income or the amount of business income for the year in which it was set aside.
machine translation, not official
**第二項** 前項に規定する積立限度額とは、次の各号に掲げる場合の区分に応じ当該各号に定める金額をいう。
art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/art-21/par-2
The maximum amount to be set aside prescribed in the preceding paragraph means the amount specified in each of the following items according to the category of cases listed in that item.
machine translation, not official
**一** 前項の個人が同項の特定船舶につきその年十二月三十一日までに特別の修繕を行つたことがある場合 最近において行つた特別の修繕のために要した費用の額を基礎として政令で定めるところにより計算した金額
art-21/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-2/item-1
where the individual referred to in the preceding paragraph has carried out special repairs on the specified ship referred to in that paragraph by December 31 of the relevant year: the amount calculated, as specified by Cabinet Order, on the basis of the amount of expenses required for the special repairs most recently carried out;
machine translation, not official
**二** 前項の個人が、同項の特定船舶につきその年十二月三十一日までに特別の修繕を行つたことがなく、かつ、当該特定船舶と種類、構造、容積量、建造後の経過年数等について状況の類似する当該個人の事業の用に供する他の船舶（以下この号において「類似船舶」という。）につきその年十二月三十一日までに特別の修繕を行つたことがある場合 当該類似船舶につき最近において行つた特別の修繕のために要した費用の額を基礎として政令で定めるところにより計算した金額
art-21/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-21/par-2/item-2
where the individual referred to in the preceding paragraph has not carried out special repairs on the specified ship referred to in that paragraph by December 31 of the relevant year, and has carried out special repairs by December 31 of the relevant year on another ship used for the individual's business that is similar to that specified ship in circumstances such as type, structure, volume and the number of years elapsed since construction (hereinafter referred to in this item as a "similar ship"): the amount calculated, as specified by Cabinet Order, on the basis of the amount of expenses required for the special repairs most recently carried out on that similar ship;
machine translation, not official
**三** 前二号に掲げる場合以外の場合 種類、構造、容積量、建造後の経過年数等について前項の特定船舶と状況の類似する他の船舶につき最近において行われた特別の修繕のために要した費用の額を基礎として政令で定めるところにより計算した金額
art-21/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-21/par-2/item-3
cases other than those listed in the preceding two items: the amount calculated, as specified by Cabinet Order, on the basis of the amount of expenses required for the special repairs most recently carried out on another ship that is similar to the specified ship referred to in the preceding paragraph in circumstances such as type, structure, volume and the number of years elapsed since construction.
machine translation, not official
**第三項** 第一項の特別修繕準備金を積み立てている個人が、当該特別修繕準備金に係る特定船舶（以下この条において「準備金設定特定船舶」という。）について特別の修繕のために要した費用の額を支出した場合には、その支出をした日における当該準備金設定特定船舶に係る特別修繕準備金の金額（その日までにこの項若しくは第五項の規定により総収入金額に算入された、若しくは算入されるべきこととなつた金額又は前年十二月三十一日までに次項の規定により総収入金額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）のうち当該支出をした金額に相当する金額は、その支出をした日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/art-21/par-3
Where an individual who has set aside the reserve for special repairs referred to in paragraph (1) has expended the amount of expenses required for special repairs on the specified ship pertaining to that reserve for special repairs (hereinafter referred to in this Article as a "specified ship with a reserve set"), the amount equivalent to the amount so expended out of the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the day of that expenditure (where there are amounts that have been included, or are to be included, in gross revenue by that day pursuant to the provisions of this paragraph or paragraph (5), or amounts that were included in gross revenue by December 31 of the preceding year pursuant to the provisions of the following paragraph, the amount obtained by deducting those amounts; hereinafter the same applies in this Article) is included in gross revenue in calculating the amount of real estate income or the amount of business income for the year that includes the day of that expenditure.
machine translation, not official
**第四項** 第一項の特別修繕準備金を積み立てている個人の各年の十二月三十一日において、前年から繰り越された準備金設定特定船舶に係る特別修繕準備金の金額のうちに当該準備金設定特定船舶に係る特別の修繕の完了予定日として政令で定める日の属する年の十二月三十一日の翌日から二年を経過したもの（以下この項において「特別修繕予定日経過準備金額」という。）がある場合には、当該特別修繕予定日経過準備金額については、その経過した日の属する年の十二月三十一日における当該準備金設定特定船舶に係る特別修繕準備金の金額の五分の一に相当する金額（当該金額がその年十二月三十一日における当該準備金設定特定船舶に係る特別修繕準備金の金額を超える場合には、当該特別修繕準備金の金額に相当する金額）を、その年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
art-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/art-21/par-4
Where, as of December 31 of each year, the amount of the reserve for special repairs pertaining to a specified ship with a reserve set carried over from the preceding year of an individual who has set aside the reserve for special repairs referred to in paragraph (1) includes an amount for which two years have elapsed from the day following December 31 of the year that includes the day specified by Cabinet Order as the scheduled completion date of the special repairs pertaining to that specified ship with a reserve set (hereinafter referred to in this paragraph as the "reserve amount past the scheduled special repair date"), the amount equivalent to one-fifth of the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of December 31 of the year that includes the day on which those two years elapsed (where that amount exceeds the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of December 31 of that year, the amount equivalent to that amount of the reserve for special repairs) is, with regard to that reserve amount past the scheduled special repair date, included in gross revenue in calculating the amount of real estate income or the amount of business income for that year.
machine translation, not official
**第五項** 第一項の特別修繕準備金を積み立てている個人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
art-21/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-21/par-5
Where an individual who has set aside the reserve for special repairs referred to in paragraph (1) comes to fall under any of the cases listed in the following items, the amount equivalent to the amount specified in that item is included in gross revenue in calculating the amount of real estate income or the amount of business income for the year that includes the day on which the individual came to fall under that case.
machine translation, not official
**一** 準備金設定特定船舶について特別の修繕が完了した場合 その完了した日における当該準備金設定特定船舶に係る特別修繕準備金の金額
art-21/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-5/item-1
where special repairs on a specified ship with a reserve set have been completed: the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the day of the completion;
machine translation, not official
**二** 準備金設定特定船舶について特別の修繕が行われないこととなつた場合 その行われないこととなつた日における当該準備金設定特定船舶に係る特別修繕準備金の金額
art-21/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-21/par-5/item-2
where it has become the case that special repairs on a specified ship with a reserve set will not be carried out: the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the day on which that became the case;
machine translation, not official
**三** 準備金設定特定船舶をその用に供する事業の全部を譲渡し、又は廃止した場合 その譲渡し、又は廃止した日における特別修繕準備金の金額
art-21/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-21/par-5/item-3
where the individual has transferred or discontinued the whole of the business for which the specified ship with a reserve set is used: the amount of the reserve for special repairs as of the day of the transfer or discontinuation;
machine translation, not official
**四** 前二項、前三号及び次項の場合以外の場合において特別修繕準備金の金額を取り崩した場合 その取り崩した日における特別修繕準備金の金額のうちその取り崩した金額に相当する金額
art-21/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-21/par-5/item-4
where the individual has reversed the amount of the reserve for special repairs in a case other than the cases referred to in the preceding two paragraphs, the preceding three items and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for special repairs as of the day of the reversal.
machine translation, not official
**第六項** 第一項の特別修繕準備金を積み立てている個人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となつた事実のあつた日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）における特別修繕準備金の金額は、その日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。この場合においては、前三項及び第八項の規定は、適用しない。
art-21/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/art-21/par-6
Where an individual who has set aside the reserve for special repairs referred to in paragraph (1) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that the individual will discontinue filing returns by blue return, the amount of the reserve for special repairs as of the day on which the fact that gave rise to the revocation of the approval occurred or the day on which the written notification was submitted (where the day on which the written notification was submitted falls in the year following the year in which the individual discontinued filing returns by blue return, December 31 of the year of that discontinuation) is included in gross revenue in calculating the amount of real estate income or the amount of business income for the year that includes that day. In this case, the provisions of the preceding three paragraphs and paragraph (8) do not apply.
machine translation, not official
**第七項** 第一項の規定は、確定申告書に同項の規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、当該確定申告書に同項の積み立てた金額の計算に関する明細書の添付がある場合に限り、適用する。
art-21/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-7 · https://japanlaw.org/l/332AC0000000026/art-21/par-7
The provisions of paragraph (1) apply only where the final return contains a statement regarding the inclusion in necessary expenses of the amount to be included in necessary expenses pursuant to the provisions of that paragraph, and that final return has a written statement concerning the calculation of the amount set aside referred to in that paragraph attached.
machine translation, not official
**第八項** 第一項の特別修繕準備金を積み立てている個人の死亡により当該個人の相続人（包括受遺者を含む。以下この節において同じ。）が当該個人の同項の特別修繕準備金に係る事業を承継した場合において、当該相続人が、その死亡の日の属する年分の所得税につき、青色申告書を提出することができる者又は所得税法第百四十四条の申請書（以下この条及び第二十四条の二において「青色申告書の承認申請書」という。）を提出した者でないときは、その死亡の日における特別修繕準備金の金額は、その被相続人（包括遺贈者を含む。）の当該年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
art-21/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/art-21/par-8
Where, upon the death of an individual who has set aside the reserve for special repairs referred to in paragraph (1), the individual's heir (including a universal legatee; hereinafter the same applies in this Section) has succeeded to the business of the individual pertaining to the reserve for special repairs referred to in that paragraph, if that heir is neither a person who may file a blue return for income tax for the year that includes the day of the death nor a person who has submitted the written application under Article 144 of the Income Tax Act (hereinafter referred to in this Article and Article 24-2 as the "written application for approval of blue returns"), the amount of the reserve for special repairs as of the day of the death is included in gross revenue in calculating the amount of real estate income or the amount of business income of the decedent (including the testator of a universal legacy) for that year.
machine translation, not official
**第九項** 前項に規定する場合において、同項に規定する相続人が同項に規定する死亡の日の属する年分の所得税につき、青色申告書を提出することができる者又は青色申告書の承認申請書を提出した者であるときは、その死亡の日における特別修繕準備金の金額は、当該相続人に係る特別修繕準備金の金額とみなす。
art-21/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-21/par-9
In the case prescribed in the preceding paragraph, where the heir prescribed in that paragraph is a person who may file a blue return for income tax for the year that includes the day of the death prescribed in that paragraph or a person who has submitted the written application for approval of blue returns, the amount of the reserve for special repairs as of the day of the death is deemed to be the amount of the reserve for special repairs pertaining to that heir.
machine translation, not official
**第十項** 前項の規定の適用を受けた者が同項に規定する個人の死亡の日の属する年分の所得税につき青色申告書の承認申請書を提出した者である場合において、その申請が却下されたときは、その却下の日における同項の特別修繕準備金の金額は、その者の当該却下の日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
art-21/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-10 · https://japanlaw.org/l/332AC0000000026/art-21/par-10
Where a person to whom the provisions of the preceding paragraph have been applied is a person who has submitted the written application for approval of blue returns for income tax for the year that includes the day of the death of the individual prescribed in that paragraph, if that application is dismissed, the amount of the reserve for special repairs referred to in that paragraph as of the day of the dismissal is included in gross revenue in calculating the amount of real estate income or the amount of business income of that person for the year that includes the day of that dismissal.
machine translation, not official
## 第三款 鉱業所得の課税の特例 — Subsection 3 Special Provisions on Taxation of Mining Income
heading: machine translation, not official
ch-2/sec-2/subsec-3 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-2/subsec-3 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-2/subsec-3
### 第二十二条（探鉱準備金） — Reserve for Exploration
caption: machine translation, not official
art-22 · https://japanlaw.org/en/special-taxation-measures-act/art-22 · https://japanlaw.org/l/332AC0000000026/art-22
**第一項** 青色申告書を提出する個人で鉱業を営むものが、昭和四十年四月一日から令和十年三月三十一日までの期間（第一号において「指定期間」という。）内の日の属する各年（事業を廃止した日の属する年を除く。）において、安定的な供給を確保することが特に必要なものとして政令で定める鉱物に係る新鉱床探鉱費の支出に備えるため、同号及び第二号に掲げる金額のうちいずれか低い金額（その年の前年以前五年内の各年のいずれにおいても鉱物に係る新鉱床探鉱費の支出を行わなかつた場合には、当該いずれか低い金額から第三号に掲げる金額を控除した金額）以下の金額を探鉱準備金として積み立てたときは、その積み立てた金額は、その積立てをした年分の事業所得の金額の計算上、必要経費に算入する。
art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1
Where an individual who files a blue return and who engages in mining, in each year that includes a day within the period from April 1, 1965 to March 31, 2028 (referred to in item (i) as the "designated period") (excluding the year that includes the day on which the business was discontinued), in preparation for the expenditure of new mineral deposit exploration expenses pertaining to minerals specified by Cabinet Order as those for which it is particularly necessary to secure a stable supply, sets aside as a reserve for exploration an amount not exceeding the lower of the amounts listed in item (i) and item (ii) (where the individual did not make any expenditure of new mineral deposit exploration expenses pertaining to minerals in any of the years within the five years preceding the relevant year, the amount obtained by deducting the amount listed in item (iii) from that lower amount), the amount so set aside is included in necessary expenses in calculating the amount of business income for the year in which it was set aside.
machine translation, not official
**一** 当該個人が採掘した当該鉱物の販売によるその年の指定期間内における収入金額として政令で定める金額の百分の十二に相当する金額
art-22/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-1
the amount equivalent to 12 percent of the amount specified by Cabinet Order as the revenue within the designated period of the relevant year from the sale of those minerals mined by the individual;
machine translation, not official
**二** 前号に規定する収入金額に係る所得の金額として政令で定める金額の百分の五十に相当する金額
art-22/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-2
the amount equivalent to 50 percent of the amount specified by Cabinet Order as the amount of income pertaining to the revenue prescribed in the preceding item;
machine translation, not official
**三** 次に掲げる金額の合計額からその年の次条第一項第一号に掲げる金額を控除した残額（当該残額が前二号に掲げる金額のうちいずれか低い金額に百分の二十五を乗じて計算した金額を超える場合には、当該計算した金額）
art-22/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-3
the balance obtained by deducting the amount listed in paragraph (1), item (i) of the following Article for the relevant year from the sum of the following amounts (where that balance exceeds the amount calculated by multiplying the lower of the amounts listed in the preceding two items by 25 percent, that calculated amount):
machine translation, not official
**イ** その年において第三項の規定により総収入金額に算入されるべきこととなつた同項の五年を経過した探鉱準備金の金額
art-22/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-3/sub-1
the amount of the reserve for exploration for which the five years referred to in paragraph (3) have elapsed that is to be included in gross revenue in the relevant year pursuant to the provisions of that paragraph;
machine translation, not official
**ロ** その年において第四項の規定により総収入金額に算入された、又は算入されるべきこととなつた同項第二号に規定する探鉱準備金の金額に係る同号に定める金額
art-22/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-3/sub-2
the amount specified in paragraph (4), item (ii) pertaining to the amount of the reserve for exploration prescribed in that item that has been included, or is to be included, in gross revenue in the relevant year pursuant to the provisions of that paragraph.
machine translation, not official
**第二項** 前項に規定する新鉱床探鉱費とは、探鉱のための地質調査、ボーリング又は坑道の掘削に要する費用その他の探鉱のために要する費用で政令で定めるものをいう。
art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-2
The new mineral deposit exploration expenses prescribed in the preceding paragraph means the expenses required for geological surveys, boring or the excavation of tunnels for exploration, and other expenses required for exploration, which are specified by Cabinet Order.
machine translation, not official
**第三項** その年の十二月三十一日において、第一項に規定する個人の前年から繰り越された探鉱準備金の金額（同日までに次項の規定により総収入金額に算入された、若しくは算入されるべきこととなつた金額又はその年の前年の十二月三十一日までにこの項の規定により総収入金額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）のうちにその積立てをした年の翌年一月一日から五年を経過したものがある場合には、その五年を経過した探鉱準備金の金額は、その五年を経過した日の属する年分の事業所得の金額の計算上、総収入金額に算入する。
art-22/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-3
Where, as of December 31 of the relevant year, the amount of the reserve for exploration of the individual prescribed in paragraph (1) carried over from the preceding year (where there are amounts that have been included, or are to be included, in gross revenue by that day pursuant to the provisions of the following paragraph, or amounts that were included in gross revenue by December 31 of the year preceding the relevant year pursuant to the provisions of this paragraph, the amount obtained by deducting those amounts; hereinafter the same applies in this Article) includes an amount for which five years have elapsed from January 1 of the year following the year in which it was set aside, the amount of the reserve for exploration for which those five years have elapsed is included in gross revenue in calculating the amount of business income for the year that includes the day on which those five years elapsed.
machine translation, not official
**第四項** 第一項の探鉱準備金を積み立てている個人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日の属する年分の事業所得の金額の計算上、総収入金額に算入する。この場合において、第二号に掲げる場合に該当するときは、同号に規定する探鉱準備金の金額をその積立てをした年別に区分した各金額のうち、その積立てをした年が最も古いものから順次総収入金額に算入されるものとする。
art-22/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/art-22/par-4
Where an individual who has set aside the reserve for exploration referred to in paragraph (1) comes to fall under any of the cases listed in the following items, the amount equivalent to the amount specified in that item is included in gross revenue in calculating the amount of business income for the year that includes the day on which the individual came to fall under that case. In this case, where the individual falls under the case listed in item (ii), the amounts into which the amount of the reserve for exploration prescribed in that item is divided by the year in which they were set aside are to be included in gross revenue in order beginning with the amount with the earliest year of setting aside.
machine translation, not official
**一** 鉱業を廃止し、又は鉱業に係る事業の全部を譲渡した場合 その廃止し、又は譲渡した日における探鉱準備金の金額
art-22/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-4/item-1
where the individual has discontinued mining or has transferred the whole of the business pertaining to mining: the amount of the reserve for exploration as of the day of the discontinuation or transfer;
machine translation, not official
**二** 前項、前号及び次項の場合以外の場合において探鉱準備金の金額を取り崩した場合 その取り崩した日における探鉱準備金の金額のうちその取り崩した金額に相当する金額
art-22/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-4/item-2
where the individual has reversed the amount of the reserve for exploration in a case other than the cases referred to in the preceding paragraph, the preceding item and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for exploration as of the day of the reversal.
machine translation, not official
**第五項** 第一項の探鉱準備金を積み立てている個人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となつた事実のあつた日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）における探鉱準備金の金額は、その日の属する年分の事業所得の金額の計算上、総収入金額に算入する。この場合においては、前二項及び第七項の規定は、適用しない。
art-22/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-5 · https://japanlaw.org/l/332AC0000000026/art-22/par-5
Where an individual who has set aside the reserve for exploration referred to in paragraph (1) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that the individual will discontinue filing returns by blue return, the amount of the reserve for exploration as of the day on which the fact that gave rise to the revocation of the approval occurred or the day on which the written notification was submitted (where the day on which the written notification was submitted falls in the year following the year in which the individual discontinued filing returns by blue return, December 31 of the year of that discontinuation) is included in gross revenue in calculating the amount of business income for the year that includes that day. In this case, the provisions of the preceding two paragraphs and paragraph (7) do not apply.
machine translation, not official
**第六項** 前条第七項の規定は、第一項の規定を適用する場合について準用する。
art-22/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-6 · https://japanlaw.org/l/332AC0000000026/art-22/par-6
The provisions of paragraph (7) of the preceding Article apply mutatis mutandis to the application of the provisions of paragraph (1).
machine translation, not official
**第七項** 前条第八項から第十項までの規定は、第一項の探鉱準備金を積み立てている個人の死亡により当該個人の相続人が同項の鉱業を承継した場合について準用する。
art-22/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-7 · https://japanlaw.org/l/332AC0000000026/art-22/par-7
The provisions of paragraphs (8) through (10) of the preceding Article apply mutatis mutandis where, upon the death of an individual who has set aside the reserve for exploration referred to in paragraph (1), the individual's heir has succeeded to the mining referred to in that paragraph.
machine translation, not official
### 第二十三条（新鉱床探鉱費の特別控除） — Special Deduction of New Mineral Deposit Exploration Expenses
caption: machine translation, not official
art-23 · https://japanlaw.org/en/special-taxation-measures-act/art-23 · https://japanlaw.org/l/332AC0000000026/art-23
**第一項** 前条第一項の探鉱準備金の金額（同条第五項の規定の適用を受けるものを除く。）を有する個人が、各年において、同条第一項に規定する新鉱床探鉱費の支出を行つた場合又は事業所得の金額の計算上政令で定める探鉱用機械設備（第一号において「探鉱用機械設備」という。）の償却費として必要経費に算入する金額がある場合には、その年分の事業所得の金額の計算上、これらの支出又は償却費に係る必要経費に算入する金額のほか、次に掲げる金額のうち最も少ない金額に相当する金額は、必要経費に算入する。
art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/art-23/par-1
Where an individual who holds the amount of the reserve for exploration referred to in paragraph (1) of the preceding Article (excluding that subject to the provisions of paragraph (5) of that Article) has, in any year, made an expenditure of new mineral deposit exploration expenses prescribed in paragraph (1) of that Article, or has an amount to be included in necessary expenses as the depreciation allowance for exploration machinery and equipment specified by Cabinet Order (referred to in item (i) as "exploration machinery and equipment") in calculating the amount of business income, the amount equivalent to the smallest of the following amounts is included in necessary expenses in calculating the amount of business income for that year, in addition to the amount to be included in necessary expenses pertaining to that expenditure or depreciation allowance.
machine translation, not official
**一** その年において支出する当該新鉱床探鉱費の額に相当する金額（その年において探鉱の実施のために交付される国の補助金がある場合には、当該補助金に相当する金額を控除した金額）とその年の当該探鉱用機械設備についてこの法律及び所得税法第四十九条第一項の規定により必要経費に算入した償却費の額との合計額
art-23/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-23/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-23/par-1/item-1
the sum of the amount equivalent to the amount of the new mineral deposit exploration expenses expended in the relevant year (where there is a subsidy from the national government granted for carrying out exploration in the relevant year, the amount obtained by deducting the amount equivalent to that subsidy) and the amount of depreciation allowance for that exploration machinery and equipment included in necessary expenses for the relevant year pursuant to the provisions of this Act and Article 49, paragraph (1) of the Income Tax Act;
machine translation, not official
**二** その年において前条第三項又は第四項の規定により総収入金額に算入された、又は算入されるべきこととなつた同条第一項の探鉱準備金の金額に相当する金額
art-23/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-23/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-23/par-1/item-2
the amount equivalent to the amount of the reserve for exploration referred to in paragraph (1) of the preceding Article that has been included, or is to be included, in gross revenue in the relevant year pursuant to the provisions of paragraph (3) or paragraph (4) of that Article;
machine translation, not official
**三** その年分の事業所得の金額として政令で定めるところにより計算した金額
art-23/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-23/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-23/par-1/item-3
the amount calculated, as specified by Cabinet Order, as the amount of business income for the relevant year.
machine translation, not official
**第二項** 前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、当該金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、同項の規定により必要経費に算入される金額は、当該金額として記載された金額に限るものとする。
art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/art-23/par-2
The provisions of the preceding paragraph apply only where the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement regarding the inclusion in necessary expenses of the amount to be included in necessary expenses pursuant to the provisions of that paragraph, and has a written statement concerning the calculation of that amount attached. In this case, the amount to be included in necessary expenses pursuant to the provisions of that paragraph is limited to the amount stated as that amount.
machine translation, not official
### 第二十四条 〔削除 / repealed〕
art-24 · https://japanlaw.org/en/special-taxation-measures-act/art-24 · https://japanlaw.org/l/332AC0000000026/art-24
**第一項** 削除
art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/art-24/par-1
no English for this paragraph
## 第四款 農業所得の課税の特例 — Subsection 4 Special Provisions on Taxation of Agricultural Income
heading: machine translation, not official
ch-2/sec-2/subsec-4 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-2/subsec-4 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-2/subsec-4
### 第二十四条の二（農業経営基盤強化準備金） — Reserve for Strengthening the Farm Management Base
caption: machine translation, not official
art-24-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2 · https://japanlaw.org/l/332AC0000000026/art-24-2
**第一項** 青色申告書を提出する個人で農業経営基盤強化促進法（昭和五十五年法律第六十五号）第十二条第一項に規定する農業経営改善計画に係る同項の認定又は同法第十四条の四第一項に規定する青年等就農計画に係る同項の認定を受けたもの（第三項第一号及び第七項において「認定農業者等」という。）（同法第十九条第一項に規定する地域計画の区域において農業を担う者として財務省令で定めるものに限る。）が、平成十九年四月一日から令和九年三月三十一日までの期間内の日の属する各年（事業を廃止した日の属する年を除く。）において、農業の担い手に対する経営安定のための交付金の交付に関する法律（平成十八年法律第八十八号）第三条第一項又は第四条第一項に規定する交付金その他これに類するものとして財務省令で定める交付金又は補助金（第一号において「交付金等」という。）の交付を受けた場合において、農業経営基盤強化促進法第十三条第二項に規定する認定計画又は同法第十四条の五第二項に規定する認定就農計画（第三項第二号イ及びロ並びに第七項において「認定計画等」という。）の定めるところに従つて行う農業経営基盤強化（同法第十二条第二項第二号の農業経営の規模を拡大すること又は同号の生産方式を合理化することをいう。第一号において同じ。）に要する費用の支出に備えるため、次に掲げる金額のうちいずれか少ない金額以下の金額を農業経営基盤強化準備金として積み立てたときは、その積み立てた金額は、その積立てをした年分の事業所得の金額の計算上、必要経費に算入する。
art-24-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
Where an individual who files a blue return and who has obtained the certification under Article 12, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980) for a farm management improvement plan prescribed in that paragraph or the certification under Article 14-4, paragraph (1) of that Act for a farming plan for young persons, etc. prescribed in that paragraph (referred to in paragraph (3), item (i) and paragraph (7) as a "certified farmer, etc.") (limited to one specified by Order of the Ministry of Finance as a person who takes charge of agriculture in the area of the regional plan prescribed in Article 19, paragraph (1) of that Act), in each year that includes a day within the period from April 1, 2007 to March 31, 2027 (excluding the year that includes the day on which the business was discontinued), has received a grant prescribed in Article 3, paragraph (1) or Article 4, paragraph (1) of the Act on Payment of Grants to Farmers for Purpose of Stabilization of Farming Management (Act No. 88 of 2006) or any other grant or subsidy specified by Order of the Ministry of Finance as being similar thereto (referred to in item (i) as "grants, etc."), if, in preparation for the expenditure of expenses required for strengthening the farm management base (meaning expanding the scale of farm management referred to in Article 12, paragraph (2), item (ii) of the Act on Promotion of Improvement of Agricultural Management Foundation or rationalizing the production methods referred to in that item; the same applies in item (i)) carried out in accordance with the certified plan prescribed in Article 13, paragraph (2) of that Act or the certified farming plan prescribed in Article 14-5, paragraph (2) of that Act (referred to in paragraph (3), item (ii), (a) and (b) and paragraph (7) as a "certified plan, etc."), the individual sets aside as a reserve for strengthening the farm management base an amount not exceeding the lesser of the following amounts, the amount so set aside is included in necessary expenses in calculating the amount of business income for the year in which it was set aside.
machine translation, not official
**一** 当該交付金等の額のうち農業経営基盤強化に要する費用の支出に備えるものとして政令で定める金額
art-24-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1/item-1
the amount specified by Cabinet Order, out of the amount of those grants, etc., as being for the expenditure of expenses required for strengthening the farm management base;
machine translation, not official
**二** その積立てをした年分の事業所得の金額として政令で定めるところにより計算した金額
art-24-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1/item-2
the amount calculated, as specified by Cabinet Order, as the amount of business income for the year in which it was set aside.
machine translation, not official
**第二項** その年の十二月三十一日において、前項に規定する個人の前年から繰り越された農業経営基盤強化準備金の金額（同日までに次項の規定により総収入金額に算入された、若しくは算入されるべきこととなつた金額又はその年の前年の十二月三十一日までにこの項の規定により総収入金額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）のうちにその積立てをした年の翌年一月一日から五年を経過したものがある場合には、その五年を経過した農業経営基盤強化準備金の金額は、その五年を経過した日の属する年分の事業所得の金額の計算上、総収入金額に算入する。
art-24-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-2
Where, as of December 31 of the relevant year, the amount of the reserve for strengthening the farm management base of the individual prescribed in the preceding paragraph carried over from the preceding year (where there are amounts that have been included, or are to be included, in gross revenue by that day pursuant to the provisions of the following paragraph, or amounts that were included in gross revenue by December 31 of the year preceding the relevant year pursuant to the provisions of this paragraph, the amount obtained by deducting those amounts; hereinafter the same applies in this Article) includes an amount for which five years have elapsed from January 1 of the year following the year in which it was set aside, the amount of the reserve for strengthening the farm management base for which those five years have elapsed is included in gross revenue in calculating the amount of business income for the year that includes the day on which those five years elapsed.
machine translation, not official
**第三項** 第一項の農業経営基盤強化準備金を積み立てている個人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日の属する年分の事業所得の金額の計算上、総収入金額に算入する。この場合において、第二号又は第四号に掲げる場合に該当するときは、これらの号に規定する農業経営基盤強化準備金の金額をその積立てをした年が最も古いものから順次総収入金額に算入されるものとする。
art-24-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3
Where an individual who has set aside the reserve for strengthening the farm management base referred to in paragraph (1) comes to fall under any of the cases listed in the following items, the amount equivalent to the amount specified in that item is included in gross revenue in calculating the amount of business income for the year that includes the day on which the individual came to fall under that case. In this case, where the individual falls under the case listed in item (ii) or item (iv), the amounts of the reserve for strengthening the farm management base prescribed in those items are to be included in gross revenue in order beginning with the amount with the earliest year of setting aside.
machine translation, not official
**一** 認定農業者等に該当しないこととなつた場合 その該当しないこととなつた日における農業経営基盤強化準備金の金額
art-24-2/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-1
where the individual ceases to be a certified farmer, etc.: the amount of the reserve for strengthening the farm management base on the day on which the individual ceased to be a certified farmer, etc.;
machine translation, not official
**二** 次に掲げる農用地（農業経営基盤強化促進法第四条第一項第一号に規定する農用地をいい、当該農用地に係る賃借権を含む。以下この号において同じ。）又は特定農業用機械等（次条第一項に規定する特定農業用機械等をいう。以下この号において同じ。）の取得（同項に規定する取得をいい、特定農業用機械等にあつてはその製作又は建設の後事業の用に供されたことのないものの取得に限る。）又は製作若しくは建設（以下この号において「取得等」という。）をした場合 その取得等をした日における農業経営基盤強化準備金の金額のうちその取得等をした農用地又は特定農業用機械等の取得価額に相当する金額
art-24-2/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2
where the individual has made an acquisition (meaning an acquisition as prescribed in paragraph (1) of the following Article, limited, for specified agricultural machinery, etc., to the acquisition of those that have not been used for business since their manufacture or construction) or a manufacture or construction (referred to in this item as an "acquisition, etc.") of the following agricultural land (meaning agricultural land as prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation, including a right of lease pertaining to that agricultural land; the same applies hereinafter in this item) or specified agricultural machinery, etc. (meaning specified agricultural machinery, etc. as prescribed in paragraph (1) of the following Article; the same applies hereinafter in this item): the amount, out of the amount of the reserve for strengthening the farm management base on the day of the acquisition, etc., equivalent to the acquisition cost of the agricultural land or specified agricultural machinery, etc. that was the subject of the acquisition, etc.;
machine translation, not official
**イ** 認定計画等の定めるところにより取得等をする次条第一項に規定する農用地等
art-24-2/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2/sub-1
agricultural land, etc. prescribed in paragraph (1) of the following Article for which an acquisition, etc. is made in accordance with the certified plan, etc.;
machine translation, not official
**ロ** 農用地（認定計画等の定めるところにより取得等をするものを除く。）又は特定農業用機械等（イに掲げるもの並びに農業用の器具及び備品並びにソフトウエアを除く。）
art-24-2/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2/sub-2
agricultural land (excluding agricultural land for which an acquisition, etc. is made in accordance with the certified plan, etc.) or specified agricultural machinery, etc. (excluding those listed in (a), and agricultural tools, furniture and fixtures, and software).
machine translation, not official
**三** 事業の全部を譲渡し、又は廃止した場合 その譲渡し、又は廃止した日における農業経営基盤強化準備金の金額
art-24-2/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-3
where the individual has transferred or discontinued the whole of the business: the amount of the reserve for strengthening the farm management base on the day of the transfer or discontinuance;
machine translation, not official
**四** 前項、前三号及び次項の場合以外の場合において農業経営基盤強化準備金の金額を取り崩した場合 その取り崩した日における農業経営基盤強化準備金の金額のうちその取り崩した金額に相当する金額
art-24-2/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-4
where the individual has reversed the amount of the reserve for strengthening the farm management base in a case other than the cases referred to in the preceding paragraph, the preceding three items, and the following paragraph: the amount, out of the amount of the reserve for strengthening the farm management base on the day of the reversal, equivalent to the amount reversed.
machine translation, not official
**第四項** 第一項の農業経営基盤強化準備金を積み立てている個人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となつた事実のあつた日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）における農業経営基盤強化準備金の金額は、その日の属する年分の事業所得の金額の計算上、総収入金額に算入する。この場合においては、前二項及び第六項から第八項までの規定は、適用しない。
art-24-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-4
Where an individual who has accumulated the reserve for strengthening the farm management base referred to in paragraph (1) has the approval for filing blue returns revoked, or has submitted a written notification to the effect that the individual will discontinue filing blue returns, the amount of the reserve for strengthening the farm management base on the day on which the fact giving rise to the revocation of the approval occurred or on the day on which the written notification was submitted (or, if the day on which the written notification was submitted falls in the year following the year in which the individual discontinued filing blue returns, on December 31 of the year of discontinuance) is included in gross revenue in calculating the amount of business income for the year that includes that day. In this case, the provisions of the preceding two paragraphs and paragraphs (6) through (8) do not apply.
machine translation, not official
**第五項** 第二十一条第七項の規定は、第一項の規定を適用する場合について準用する。
art-24-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-5
The provisions of Article 21, paragraph (7) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
**第六項** 第二十一条第八項から第十項までの規定は、第一項の農業経営基盤強化準備金を積み立てている個人の死亡により当該個人の相続人が同項の農業経営基盤強化準備金に係る事業を承継した場合について準用する。
art-24-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-6
The provisions of Article 21, paragraphs (8) through (10) apply mutatis mutandis where, upon the death of an individual who has accumulated the reserve for strengthening the farm management base referred to in paragraph (1), an heir of that individual has succeeded to the business pertaining to the reserve for strengthening the farm management base referred to in that paragraph.
machine translation, not official
**第七項** 第一項の農業経営基盤強化準備金を積み立てている個人（所得税法第二条第一項第二十九号に規定する特別障害者に該当する者に限る。）の推定相続人（当該農業経営基盤強化準備金に係る認定計画等の認定農業者等である者に限る。）が当該農業経営基盤強化準備金に係る事業の全部を譲り受けた場合（その事業の全部を譲り受けた日の属する年において当該個人が第三項第一号、第二号又は第四号に掲げる場合に該当する場合を除く。）において、当該推定相続人が、その事業の全部を譲り受けた日の属する年分の所得税につき、青色申告書を提出することができる者又は青色申告書の承認申請書を提出した者であるときは、その事業の全部を譲り受けた日における農業経営基盤強化準備金の金額は、当該推定相続人に係る農業経営基盤強化準備金の金額とみなす。この場合において、当該個人については、第三項の規定は、適用しない。
art-24-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-7
Where a presumptive heir (limited to one who is a certified farmer, etc. under the certified plan, etc. pertaining to the reserve for strengthening the farm management base) of an individual who has accumulated the reserve for strengthening the farm management base referred to in paragraph (1) (limited to a person who falls under the category of a person with a special disability as prescribed in Article 2, paragraph (1), item (xxix) of the Income Tax Act) has acquired by transfer the whole of the business pertaining to that reserve for strengthening the farm management base (excluding the case where, in the year that includes the day on which the whole of the business was acquired by transfer, the individual falls under any of the cases listed in paragraph (3), item (i), item (ii), or item (iv)), if the presumptive heir is a person who may file a blue return, or a person who has submitted a written application for approval of blue returns, with regard to income tax for the year that includes the day on which the whole of the business was acquired by transfer, the amount of the reserve for strengthening the farm management base on the day on which the whole of the business was acquired by transfer is deemed to be the amount of the reserve for strengthening the farm management base pertaining to the presumptive heir. In this case, the provisions of paragraph (3) do not apply to the individual.
machine translation, not official
**第八項** 前項に規定する推定相続人が同項に規定する事業の全部を譲り受けた日の属する年分の所得税につき青色申告書の承認申請書を提出した者である場合において、その申請が却下されたときは、第三項及び前項の規定にかかわらず、その却下の日における同項の農業経営基盤強化準備金の金額は、当該推定相続人に係る同項に規定する個人の当該事業の全部を譲渡した日の属する年分の事業所得の金額の計算上、総収入金額に算入する。
art-24-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-8
Where the presumptive heir prescribed in the preceding paragraph is a person who has submitted a written application for approval of blue returns with regard to income tax for the year that includes the day on which the presumptive heir acquired by transfer the whole of the business prescribed in that paragraph, if the application has been rejected, notwithstanding the provisions of paragraph (3) and the preceding paragraph, the amount of the reserve for strengthening the farm management base referred to in that paragraph on the day of the rejection is included in gross revenue in calculating the amount of business income of the individual prescribed in that paragraph pertaining to the presumptive heir for the year that includes the day on which that individual transferred the whole of the business.
machine translation, not official
**第九項** 第七項の規定は、同項に規定する推定相続人の確定申告書に、同項の規定の適用を受ける旨の記載があり、かつ、当該推定相続人に係る同項の個人の第一項の農業経営基盤強化準備金として同項の規定により積み立てた金額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
art-24-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-9
The provisions of paragraph (7) apply only if the final return of the presumptive heir prescribed in that paragraph contains a statement to the effect that the presumptive heir seeks the application of the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount accumulated pursuant to the provisions of paragraph (1) as the reserve for strengthening the farm management base referred to in that paragraph by the individual referred to in paragraph (7) pertaining to the presumptive heir and any other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第十項** 第五項、第六項及び前項に定めるもののほか、第一項から第四項まで、第七項及び第八項の規定の適用に関し必要な事項は、政令で定める。
art-24-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-10
Beyond what is provided for in paragraph (5), paragraph (6), and the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (4), paragraph (7), and paragraph (8) are specified by Cabinet Order.
machine translation, not official
### 第二十四条の三（農用地等を取得した場合の課税の特例） — Special Provisions on Taxation Where Agricultural Land, etc. Has Been Acquired
caption: machine translation, not official
art-24-3 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3 · https://japanlaw.org/l/332AC0000000026/art-24-3
**第一項** 前条第一項の農業経営基盤強化準備金の金額（同条第四項の規定の適用を受けるものを除く。）を有する個人（同条第一項の規定の適用を受けることができる個人を含む。）が、各年において、同項に規定する認定計画等の定めるところにより、農業経営基盤強化促進法第四条第一項第一号に規定する農用地で同法第十九条第一項に規定する地域計画（同条第八項の規定によるこれを定めた旨の公告があつたものに限るものとし、同項の規定によるこれを変更した旨の公告があつたときはその変更後のものとする。）に当該個人が利用するものとして定められたもの（当該農用地に係る賃借権を含む。以下この項において同じ。）の取得（贈与、交換又は法人税法第二条第十二号の五の二に規定する現物分配によるもの、所有権移転外リース取引によるものその他政令で定めるものを除く。以下この項において同じ。）をし、又は農業用の機械及び装置、器具及び備品、建物及びその附属設備、構築物並びにソフトウエア（政令で定める規模のものに限るものとし、建物及びその附属設備にあつては農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第八条第四項に規定する農用地利用計画において同法第三条第四号に掲げる土地としてその用途が指定された土地に建設される同号に規定する農業用施設のうち当該個人の農業の用に直接供される建物として財務省令で定める建物及びその附属設備に限る。以下この項及び第四項において「特定農業用機械等」という。）でその製作若しくは建設の後事業の用に供されたことのないものの取得をし、若しくは特定農業用機械等の製作若しくは建設をして、当該農用地又は特定農業用機械等（以下この項及び第五項において「農用地等」という。）を当該個人の事業の用に供した場合には、当該農用地等につき、次に掲げる金額のうちいずれか少ない金額以下の金額に相当する金額として政令で定めるところにより計算した金額は、その年分の事業所得の金額の計算上、必要経費に算入する。
art-24-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1
Where an individual who has the amount of the reserve for strengthening the farm management base referred to in paragraph (1) of the preceding Article (excluding an amount to which the provisions of paragraph (4) of that Article apply) (including an individual who may receive the application of the provisions of paragraph (1) of that Article), in any year, in accordance with the certified plan, etc. prescribed in that paragraph, makes an acquisition (excluding an acquisition by gift, by exchange, or by a distribution in kind as prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act, an acquisition through a lease transaction without transfer of ownership, and any other acquisition specified by Cabinet Order; the same applies hereinafter in this paragraph) of agricultural land as prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation that has been designated, in a regional plan as prescribed in Article 19, paragraph (1) of that Act (limited to a plan for which public notice to the effect that it has been established has been given pursuant to the provisions of paragraph (8) of that Article, and, where public notice to the effect that it has been changed has been given pursuant to the provisions of that paragraph, meaning the plan after the change), as land to be used by the individual (including a right of lease pertaining to that agricultural land; the same applies hereinafter in this paragraph), or makes an acquisition of agricultural machinery and equipment, tools, furniture and fixtures, buildings and their associated facilities, structures, and software (limited to those of a scale specified by Cabinet Order, and, for buildings and their associated facilities, limited to buildings specified by Order of the Ministry of Finance as buildings directly used for the individual's agriculture, out of the agricultural facilities prescribed in Article 3, item (iv) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969) that are constructed on land whose use has been designated as land listed in that item in an agricultural land use plan prescribed in Article 8, paragraph (4) of that Act, and their associated facilities; referred to in this paragraph and paragraph (4) as "specified agricultural machinery, etc.") that have not been used for business since their manufacture or construction, or manufactures or constructs specified agricultural machinery, etc., and uses that agricultural land or specified agricultural machinery, etc. (referred to in this paragraph and paragraph (5) as "agricultural land, etc.") for the individual's business, the amount calculated pursuant to the provisions of Cabinet Order as an amount equivalent to an amount not exceeding the lesser of the following amounts for that agricultural land, etc. is included in necessary expenses in calculating the amount of business income for that year.
machine translation, not official
**一** 次に掲げる金額の合計額
art-24-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1/item-1
the total of the following amounts;
machine translation, not official
**イ** その年の前年から繰り越された前条第一項の農業経営基盤強化準備金の金額（その年の前年の十二月三十一日までに同条第二項又は第三項の規定により総収入金額に算入された金額がある場合には当該金額を控除した金額）のうち、その年において同条第二項又は第三項（第二号ロに係る部分を除く。）の規定により総収入金額に算入された、又は算入されるべきこととなつた金額に相当する金額
art-24-3/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1/item-1/sub-1
the amount, out of the amount of the reserve for strengthening the farm management base referred to in paragraph (1) of the preceding Article carried forward from the year preceding that year (or, where there is an amount that was included in gross revenue pursuant to the provisions of paragraph (2) or paragraph (3) of that Article by December 31 of the year preceding that year, the amount after deducting that amount), equivalent to the amount that has been included, or is to be included, in gross revenue in that year pursuant to the provisions of paragraph (2) or paragraph (3) (excluding the part pertaining to item (ii), (b)) of that Article;
machine translation, not official
**ロ** その年において交付を受けた前条第一項に規定する交付金等の額のうち同項の農業経営基盤強化準備金として積み立てられなかつた金額として政令で定める金額
art-24-3/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1/item-1/sub-2
the amount specified by Cabinet Order as the amount, out of the amount of grants, etc. prescribed in paragraph (1) of the preceding Article received in that year, that was not accumulated as the reserve for strengthening the farm management base referred to in that paragraph.
machine translation, not official
**二** その年分の事業所得の金額として政令で定めるところにより計算した金額
art-24-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1/item-2
the amount calculated pursuant to the provisions of Cabinet Order as the amount of business income for that year.
machine translation, not official
**第二項** 前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、当該金額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
art-24-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-2
The provisions of the preceding paragraph apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement concerning the inclusion of the amount to be included in necessary expenses pursuant to the provisions of that paragraph, and has attached to it a written statement concerning the calculation of that amount and any other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第三項** 税務署長は、前項の記載又は添付がない確定申告書の提出があつた場合においても、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-24-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-3
Even where a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there was an unavoidable reason for the absence of the statement or attachment, apply the provisions of paragraph (1), only if a document containing that statement, and the written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph, are submitted.
machine translation, not official
**第四項** 第一項の規定の適用を受けた特定農業用機械等については、第十九条第一項各号に掲げる規定は、適用しない。
art-24-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-4
The provisions listed in the items of Article 19, paragraph (1) do not apply to specified agricultural machinery, etc. to which the provisions of paragraph (1) have been applied.
machine translation, not official
**第五項** 第一項の規定の適用を受けた農用地等について所得税に関する法令の規定を適用する場合における当該農用地等の取得価額の計算その他同項の規定の適用に関し必要な事項は、政令で定める。
art-24-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-5
The calculation of the acquisition cost of agricultural land, etc. to which the provisions of paragraph (1) have been applied, in the case where the provisions of laws and regulations concerning income tax are applied to that agricultural land, etc., and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
machine translation, not official
### 第二十五条（肉用牛の売却による農業所得の課税の特例） — Special Provisions on Taxation of Agricultural Income from the Sale of Beef Cattle
caption: machine translation, not official
art-25 · https://japanlaw.org/en/special-taxation-measures-act/art-25 · https://japanlaw.org/l/332AC0000000026/art-25
**第一項** 農業（所得税法第二条第一項第三十五号に規定する事業をいう。）を営む個人が、昭和五十六年から令和十一年までの各年において、次の各号に掲げる売却の方法により当該各号に定める肉用牛を売却した場合において、その売却した肉用牛が全て免税対象飼育牛（家畜改良増殖法（昭和二十五年法律第二百九号）第三十二条の九第一項の規定による農林水産大臣の承認を受けた同項に規定する登録規程に基づく政令で定める登録がされている肉用牛又はその売却価額が百万円未満（その売却した肉用牛が、財務省令で定める交雑牛に該当する場合には八十万円未満とし、財務省令で定める乳牛に該当する場合には五十万円未満とする。）である肉用牛に該当するものをいう。次項において同じ。）であり、かつ、その売却した肉用牛の頭数の合計が千五百頭以内であるときは、当該個人のその売却をした日の属する年分のその売却により生じた事業所得に対する所得税を免除する。
art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
Where an individual engaged in agriculture (meaning the business prescribed in Article 2, paragraph (1), item (xxxv) of the Income Tax Act) has sold, in any year from 1981 through 2029, the beef cattle prescribed in each of the following items by the method of sale listed in that item, if all of the beef cattle sold are tax-exempt raised cattle (meaning beef cattle registered by a registration specified by Cabinet Order based on the registration rules prescribed in Article 32-9, paragraph (1) of the Act on Improvement and Increased Production of Livestock (Act No. 209 of 1950) that have been approved by the Minister of Agriculture, Forestry and Fisheries pursuant to the provisions of that paragraph, or beef cattle whose sale price is less than 1,000,000 yen (or less than 800,000 yen where the beef cattle sold fall under the category of crossbred cattle specified by Order of the Ministry of Finance, and less than 500,000 yen where they fall under the category of dairy cattle specified by Order of the Ministry of Finance); the same applies in the following paragraph) and the total number of head of beef cattle sold is 1,500 or less, the individual's income tax on business income arising from the sale for the year that includes the day of the sale is exempted.
machine translation, not official
**一** 家畜取引法（昭和三十一年法律第百二十三号）第二条第三項に規定する家畜市場、中央卸売市場その他政令で定める市場において行う売却 当該個人が飼育した肉用牛
art-25/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1/item-1
sale at a livestock market as prescribed in Article 2, paragraph (3) of the Livestock Transaction Act (Act No. 123 of 1956), a central wholesale market, or any other market specified by Cabinet Order: beef cattle raised by that individual;
machine translation, not official
**二** 農業協同組合又は農業協同組合連合会のうち政令で定めるものに委託して行う売却 当該個人が飼育した生産後一年未満の肉用牛
art-25/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-1/item-2
sale entrusted to an agricultural cooperative or federation of agricultural cooperatives specified by Cabinet Order: beef cattle raised by that individual that are less than one year old.
machine translation, not official
**第二項** 前項に規定する個人が、同項に規定する各年において、同項各号に掲げる売却の方法により当該各号に定める肉用牛を売却した場合において、その売却した肉用牛のうちに免税対象飼育牛に該当しないもの又は免税対象飼育牛に該当する肉用牛の頭数の合計が千五百頭を超える場合の当該超える部分の免税対象飼育牛が含まれているとき（その売却した肉用牛が全て免税対象飼育牛に該当しないものであるときを含む。）は、当該個人のその売却をした日の属する年分の総所得金額に係る所得税の額は、所得税法第二編第二章から第四章までの規定により計算した所得税の額によらず、次に掲げる金額の合計額とすることができる。
art-25/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2
Where an individual prescribed in the preceding paragraph has sold, in any year prescribed in that paragraph, the beef cattle prescribed in each item of that paragraph by the method of sale listed in that item, if the beef cattle sold include beef cattle that are not tax-exempt raised cattle, or, where the total number of head of beef cattle that are tax-exempt raised cattle exceeds 1,500, the tax-exempt raised cattle in the excess portion (including the case where none of the beef cattle sold are tax-exempt raised cattle), the amount of income tax pertaining to the amount of gross income of that individual for the year that includes the day of the sale may be the total of the following amounts, instead of the amount of income tax calculated pursuant to the provisions of Part II, Chapters II through IV of the Income Tax Act.
machine translation, not official
**一** その年において前項各号に掲げる売却の方法により売却した当該各号に定める肉用牛のうち免税対象飼育牛に該当しないものの売却価額及び免税対象飼育牛に該当する肉用牛の頭数の合計が千五百頭を超える場合における当該超える部分の免税対象飼育牛の売却価額の合計額に百分の五を乗じて計算した金額
art-25/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-2/item-1
the amount calculated by multiplying by 5 percent the total of the sale price of the beef cattle, out of the beef cattle prescribed in each item of the preceding paragraph sold in that year by the method of sale listed in that item, that are not tax-exempt raised cattle, and the sale price of the tax-exempt raised cattle in the excess portion where the total number of head of beef cattle that are tax-exempt raised cattle exceeds 1,500;
machine translation, not official
**二** その年において前項各号に掲げる売却の方法により売却した当該各号に定める肉用牛に係る事業所得の金額がないものとみなして計算した場合におけるその年分の総所得金額につき、所得税法第二編第二章第四節、第三章及び第四章の規定により計算した所得税の額に相当する金額
art-25/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2/item-2
the amount equivalent to the amount of income tax calculated pursuant to the provisions of Part II, Chapter II, Section 4, Chapter III, and Chapter IV of the Income Tax Act on the amount of gross income for that year, calculated on the assumption that there is no amount of business income pertaining to the beef cattle prescribed in each item of the preceding paragraph sold in that year by the method of sale listed in that item.
machine translation, not official
**第三項** 前二項に規定する肉用牛とは、次に掲げる牛以外の牛をいう。
art-25/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-3 · https://japanlaw.org/l/332AC0000000026/art-25/par-3
The beef cattle prescribed in the preceding two paragraphs means cattle other than the following cattle:
machine translation, not official
**一** 種雄牛
art-25/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-3/item-1
breeding bulls;
machine translation, not official
**二** 乳牛の雌のうち子牛の生産の用に供されたもの
art-25/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-3/item-2
female dairy cattle that have been used for the production of calves.
machine translation, not official
**第四項** 第一項又は第二項の規定は、確定申告書に、これらの規定の適用を受けようとする旨及びこれらの規定に規定する事業所得の明細に関する事項の記載があり、かつ、これらの規定に規定する肉用牛の売却が第一項各号に掲げる売却の方法により行われたこと及びその売却価額その他財務省令で定める事項を証する書類の添付がある場合に限り、適用する。
art-25/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-4 · https://japanlaw.org/l/332AC0000000026/art-25/par-4
The provisions of paragraph (1) or paragraph (2) apply only if the final return contains a statement to the effect that the individual seeks the application of those provisions and matters concerning the details of the business income prescribed in those provisions, and has attached to it a document certifying that the sale of the beef cattle prescribed in those provisions was made by a method of sale listed in the items of paragraph (1), the sale price, and any other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第五項** 税務署長は、前項の記載又は添付がない確定申告書の提出があつた場合においても、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の証する書類の提出があつた場合に限り、第一項又は第二項の規定を適用することができる。第一項の規定の適用を受ける者が確定申告書を提出しなかつた場合において、その提出がなかつたことについてやむを得ない事情があると認めるときも、同様とする。
art-25/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-5 · https://japanlaw.org/l/332AC0000000026/art-25/par-5
Even where a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there was an unavoidable reason for the absence of the statement or attachment, apply the provisions of paragraph (1) or paragraph (2), only if a document containing that statement and the certifying document referred to in that paragraph are submitted. The same applies where a person who receives the application of the provisions of paragraph (1) has not filed a final return, when the district director finds that there was an unavoidable reason for the failure to file it.
machine translation, not official
**第六項** その年分の所得税について第二項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第二十五条第二項（肉用牛の売却による農業所得の課税の特例）」とする。
art-25/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-6 · https://japanlaw.org/l/332AC0000000026/art-25/par-6
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (2) are applied to income tax for the year, the phrase "Chapter III (Calculation of Tax Amount)" in that item is deemed to be replaced with "Chapter III (Calculation of Tax Amount) and Article 25, paragraph (2) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation of Agricultural Income from the Sale of Beef Cattle)".
machine translation, not official
**第七項** 第一項及び第二項に定めるもののほか、第一項の規定により免除される所得税の額の計算方法その他同項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-25/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-7 · https://japanlaw.org/l/332AC0000000026/art-25/par-7
Beyond what is provided for in paragraph (1) and paragraph (2), the method of calculating the amount of income tax exempted pursuant to the provisions of paragraph (1) and other necessary matters concerning the application of the provisions of that paragraph and paragraph (2) are specified by Cabinet Order.
machine translation, not official
## 第五款 その他の特例 — Subsection 5 Other Special Provisions
heading: machine translation, not official
ch-2/sec-2/subsec-5 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-2/subsec-5 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-2/subsec-5
### 第二十五条の二（青色申告特別控除） — Special Deduction for Blue Returns
caption: machine translation, not official
art-25-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2 · https://japanlaw.org/l/332AC0000000026/art-25-2
**第一項** 青色申告書を提出することにつき税務署長の承認を受けている個人のその承認を受けている年分（第三項の規定の適用を受ける年分を除く。）の不動産所得の金額、事業所得の金額又は山林所得の金額は、所得税法第二十六条第二項、第二十七条第二項又は第三十二条第三項の規定により計算した不動産所得の金額、事業所得の金額又は山林所得の金額から次に掲げる金額のうちいずれか低い金額を控除した金額とする。
art-25-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-1
The amount of real estate income, the amount of business income, or the amount of timber income of an individual who has obtained approval from the district director to file blue returns, for a year for which the individual has that approval (excluding a year for which the provisions of paragraph (3) apply), is the amount calculated by deducting the lower of the following amounts from the amount of real estate income, the amount of business income, or the amount of timber income calculated pursuant to the provisions of Article 26, paragraph (2), Article 27, paragraph (2), or Article 32, paragraph (3) of the Income Tax Act:
machine translation, not official
**一** 十万円
art-25-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-1/item-1
100,000 yen;
machine translation, not official
**二** 所得税法第二十六条第二項、第二十七条第二項又は第三十二条第三項の規定により計算した不動産所得の金額、事業所得の金額（次条第一項の規定の適用がある場合には、同項に規定する社会保険診療につき支払を受けるべき金額に対応する部分の金額を除く。第三項第二号において同じ。）又は山林所得の金額の合計額
art-25-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-1/item-2
the total of the amount of real estate income, the amount of business income (where the provisions of paragraph (1) of the following Article apply, excluding the amount of the part corresponding to the amount to be received for social insurance medical care prescribed in that paragraph; the same applies in paragraph (3), item (ii)), or the amount of timber income calculated pursuant to the provisions of Article 26, paragraph (2), Article 27, paragraph (2), or Article 32, paragraph (3) of the Income Tax Act.
machine translation, not official
**第二項** 前項の規定により控除すべき金額は、不動産所得の金額、事業所得の金額又は山林所得の金額から順次控除する。
art-25-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-2
The amount to be deducted pursuant to the provisions of the preceding paragraph is deducted from the amount of real estate income, the amount of business income, or the amount of timber income, in that order.
machine translation, not official
**第三項** 青色申告書を提出することにつき税務署長の承認を受けている個人で不動産所得又は事業所得を生ずべき事業を営むもの（所得税法第六十七条第一項の規定の適用を受ける者を除く。）が、同法第百四十八条第一項の規定により、当該事業につき帳簿書類を備え付けてこれにその承認を受けている年分の不動産所得の金額又は事業所得の金額に係る取引を記録している場合（これらの所得の金額に係る一切の取引の内容を詳細に記録している場合として財務省令で定める場合に限る。）には、その年分の不動産所得の金額又は事業所得の金額は、同法第二十六条第二項又は第二十七条第二項の規定により計算した不動産所得の金額又は事業所得の金額から次に掲げる金額のうちいずれか低い金額を控除した金額とする。
art-25-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3
Where an individual who has obtained approval from the district director to file blue returns and who engages in a business that generates real estate income or business income (excluding a person who receives the application of the provisions of Article 67, paragraph (1) of the Income Tax Act) keeps books and documents for that business pursuant to the provisions of Article 148, paragraph (1) of that Act and records in them the transactions pertaining to the amount of real estate income or the amount of business income for a year for which the individual has that approval (limited to the cases specified by Order of the Ministry of Finance as cases where the details of all transactions pertaining to the amount of that income are recorded in detail), the amount of real estate income or the amount of business income for that year is the amount calculated by deducting the lower of the following amounts from the amount of real estate income or the amount of business income calculated pursuant to the provisions of Article 26, paragraph (2) or Article 27, paragraph (2) of that Act:
machine translation, not official
**一** 五十五万円
art-25-2/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3/item-1
550,000 yen;
machine translation, not official
**二** 所得税法第二十六条第二項又は第二十七条第二項の規定により計算した不動産所得の金額又は事業所得の金額の合計額
art-25-2/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3/item-2
the total of the amount of real estate income or the amount of business income calculated pursuant to the provisions of Article 26, paragraph (2) or Article 27, paragraph (2) of the Income Tax Act.
machine translation, not official
**第四項** 前項に規定する個人が同項に規定する場合に該当する場合において、次に掲げる要件のいずれかを満たすものであるときは、同項第一号中「五十五万円」とあるのは、「六十五万円」として、同項の規定を適用することができる。
art-25-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-4
Where an individual prescribed in the preceding paragraph falls under the case prescribed in that paragraph and meets either of the following requirements, the provisions of that paragraph may be applied by deeming the phrase "550,000 yen" in item (i) of that paragraph to be replaced with "650,000 yen":
machine translation, not official
**一** その年における前項に規定する帳簿書類のうち財務省令で定めるものにあつては、財務省令で定めるところにより、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第四条第一項又は第五条第一項若しくは第三項に規定する財務省令で定めるところに従い、当該帳簿書類に係る同法第二条第三号に規定する電磁的記録の備付け及び保存又は当該電磁的記録の備付け及び当該電磁的記録の同条第六号に規定する電子計算機出力マイクロフィルムによる保存を行つていること（当該帳簿書類に係る当該電磁的記録の備付け及び保存又は当該電磁的記録の備付け及び当該電磁的記録の当該電子計算機出力マイクロフィルムによる保存が、同法第八条第四項に規定する財務省令で定める要件を満たしている場合に限る。）。
art-25-2/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-4/item-1
that, for those of the books and documents prescribed in the preceding paragraph for that year that are specified by Order of the Ministry of Finance, the individual, pursuant to the provisions of Order of the Ministry of Finance and in accordance with what is specified by Order of the Ministry of Finance as prescribed in Article 4, paragraph (1) or Article 5, paragraph (1) or paragraph (3) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998), keeps and preserves the electronic or magnetic records prescribed in Article 2, item (iii) of that Act pertaining to those books and documents, or keeps those electronic or magnetic records and preserves them on the computer output microfilm prescribed in item (vi) of that Article (limited to the case where the keeping and preservation of those electronic or magnetic records pertaining to those books and documents, or the keeping of those electronic or magnetic records and their preservation on that computer output microfilm, meets the requirements specified by Order of the Ministry of Finance as prescribed in Article 8, paragraph (4) of that Act);
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**二** その年分の所得税の確定申告書の提出期限までに、情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第六条第一項の規定により同項に規定する電子情報処理組織を使用して、財務省令で定めるところにより、当該確定申告書に記載すべき事項（前項の規定の適用を受けようとする旨及び同項の規定による控除を受ける金額の計算に関する事項を含む。）及び前項に規定する帳簿書類に基づき財務省令で定めるところにより作成された貸借対照表、損益計算書その他不動産所得の金額又は事業所得の金額の計算に関する明細書に記載すべき事項に係る情報を送信したこと。
art-25-2/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-4/item-2
that, by the filing deadline for the final return of income tax for that year, the individual has transmitted, using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002) pursuant to the provisions of that paragraph, and pursuant to the provisions of Order of the Ministry of Finance, the information on the matters to be stated in that final return (including a statement to the effect that the individual seeks the application of the provisions of the preceding paragraph and matters concerning the calculation of the amount to be deducted under the provisions of that paragraph) and the matters to be stated in the balance sheet, the profit and loss statement, and any other written statement concerning the calculation of the amount of real estate income or the amount of business income prepared pursuant to the provisions of Order of the Ministry of Finance based on the books and documents prescribed in the preceding paragraph.
machine translation, not official
**第五項** 第三項の規定により控除すべき金額は、不動産所得の金額又は事業所得の金額から順次控除する。
art-25-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-5
The amount to be deducted pursuant to the provisions of paragraph (3) is deducted from the amount of real estate income or the amount of business income, in that order.
machine translation, not official
**第六項** 第三項（第四項の規定により、同項第二号に掲げる要件を満たしている者について適用する場合を除く。）の規定は、確定申告書に第三項の規定の適用を受けようとする旨及び同項の規定による控除を受ける金額の計算に関する事項の記載並びに同項に規定する帳簿書類に基づき財務省令で定めるところにより作成された貸借対照表、損益計算書その他不動産所得の金額又は事業所得の金額の計算に関する明細書の添付があり、かつ、当該確定申告書をその提出期限までに提出した場合に限り、適用する。
art-25-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-6
The provisions of paragraph (3) (excluding the case where they are applied, pursuant to the provisions of paragraph (4), to a person who meets the requirement listed in item (ii) of that paragraph) apply only if the final return contains a statement to the effect that the individual seeks the application of the provisions of paragraph (3) and matters concerning the calculation of the amount to be deducted under the provisions of that paragraph, and has attached to it a balance sheet, a profit and loss statement, and any other written statement concerning the calculation of the amount of real estate income or the amount of business income prepared pursuant to the provisions of Order of the Ministry of Finance based on the books and documents prescribed in that paragraph, and the final return has been filed by its filing deadline.
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### 第二十六条（社会保険診療報酬の所得計算の特例） — Special Provisions on Calculation of Income from Social Insurance Medical Fees
caption: machine translation, not official
art-26 · https://japanlaw.org/en/special-taxation-measures-act/art-26 · https://japanlaw.org/l/332AC0000000026/art-26
**第一項** 医業又は歯科医業を営む個人が、各年において社会保険診療につき支払を受けるべき金額を有する場合において、当該支払を受けるべき金額が五千万円以下であり、かつ、当該個人が営む医業又は歯科医業から生ずる事業所得に係る総収入金額に算入すべき金額の合計額が七千万円以下であるときは、その年分の事業所得の金額の計算上、当該社会保険診療に係る費用として必要経費に算入する金額は、所得税法第三十七条第一項及び第二編第二章第二節第四款の規定にかかわらず、当該支払を受けるべき金額を次の表の上欄に掲げる金額に区分してそれぞれの金額に同表の下欄に掲げる率を乗じて計算した金額の合計額とする。
二千五百万円以下の金額 百分の七十二
二千五百万円を超え三千万円以下の金額 百分の七十
三千万円を超え四千万円以下の金額 百分の六十二
四千万円を超え五千万円以下の金額 百分の五十七
art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/art-26/par-1
Where an individual engaged in medical practice or dental practice has, in any year, an amount to be received for social insurance medical care, if the amount to be received is 50,000,000 yen or less and the total of the amounts to be included in gross revenue pertaining to business income arising from the medical practice or dental practice engaged in by that individual is 70,000,000 yen or less, the amount to be included in necessary expenses as expenses pertaining to that social insurance medical care in calculating the amount of business income for that year is, notwithstanding the provisions of Article 37, paragraph (1) and Part II, Chapter II, Section 2, Subsection 4 of the Income Tax Act, the total of the amounts calculated by dividing the amount to be received into the amounts listed in the left-hand column of the following table and multiplying each of those amounts by the rate listed in the right-hand column of that table.
The amount of 25,000,000 yen or less 72 percent
The amount exceeding 25,000,000 yen but not exceeding 30,000,000 yen 70 percent
The amount exceeding 30,000,000 yen but not exceeding 40,000,000 yen 62 percent
The amount exceeding 40,000,000 yen but not exceeding 50,000,000 yen 57 percent
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**第二項** 前項に規定する社会保険診療とは、次の各号に掲げる給付又は医療、介護、助産若しくはサービスをいう。
art-26/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/art-26/par-2
The social insurance medical care prescribed in the preceding paragraph means the benefits or the medical care, long-term care, midwifery or services listed in the following items:
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**一** 健康保険法（大正十一年法律第七十号）、国民健康保険法（昭和三十三年法律第百九十二号）、高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）、船員保険法（昭和十四年法律第七十三号）、国家公務員共済組合法（昭和三十三年法律第百二十八号）（防衛省の職員の給与等に関する法律（昭和二十七年法律第二百六十六号）第二十二条第一項においてその例によるものとされる場合を含む。以下この号において同じ。）、地方公務員等共済組合法（昭和三十七年法律第百五十二号）、私立学校教職員共済法（昭和二十八年法律第二百四十五号）、戦傷病者特別援護法（昭和三十八年法律第百六十八号）、母子保健法（昭和四十年法律第百四十一号）、児童福祉法（昭和二十二年法律第百六十四号）又は原子爆弾被爆者に対する援護に関する法律（平成六年法律第百十七号）の規定に基づく療養の給付（健康保険法、国民健康保険法、高齢者の医療の確保に関する法律、船員保険法、国家公務員共済組合法、地方公務員等共済組合法若しくは私立学校教職員共済法の規定によつて入院時食事療養費、入院時生活療養費、保険外併用療養費、家族療養費若しくは特別療養費（国民健康保険法第五十四条の三第一項又は高齢者の医療の確保に関する法律第八十二条第一項に規定する特別療養費をいう。以下この号において同じ。）を支給することとされる被保険者、組合員若しくは加入者若しくは被扶養者に係る療養のうち当該入院時食事療養費、入院時生活療養費、保険外併用療養費、家族療養費若しくは特別療養費の額の算定に係る当該療養に要する費用の額としてこれらの法律の規定により定める金額に相当する部分（特別療養費に係る当該部分にあつては、当該部分であることにつき財務省令で定めるところにより証明がされたものに限る。）又はこれらの法律の規定によつて訪問看護療養費若しくは家族訪問看護療養費を支給することとされる被保険者、組合員若しくは加入者若しくは被扶養者に係る指定訪問看護を含む。）、更生医療の給付、養育医療の給付、療育の給付又は医療の給付
art-26/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-26/par-2/item-1
medical treatment benefits under the provisions of the Health Insurance Act (Act No. 70 of 1922), the National Health Insurance Act (Act No. 192 of 1958), the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982), the Mariners Insurance Act (Act No. 73 of 1939), the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) (including the cases where that Act is to be followed pursuant to Article 22, paragraph (1) of the Act on Remuneration, etc. of Ministry of Defense Personnel (Act No. 266 of 1952); the same applies hereinafter in this item), the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962), the Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953), the Act on Special Aid to the Wounded and Sick Retired Soldiers (Act No. 168 of 1963), the Maternal and Child Health Act (Act No. 141 of 1965), the Child Welfare Act (Act No. 164 of 1947), or the Atomic Bomb Survivors' Assistance Act (Act No. 117 of 1994) (including, out of the medical treatment for insured persons, members or subscribers, or dependents to whom hospitalization meal expenses, hospitalization living expenses, expenses for combined insured and uninsured medical treatment, family medical treatment expenses, or special medical care expenses (meaning special medical care expenses as prescribed in Article 54-3, paragraph (1) of the National Health Insurance Act or Article 82, paragraph (1) of the Act on Assurance of Medical Care for Elderly People; the same applies hereinafter in this item) are to be paid under the provisions of the Health Insurance Act, the National Health Insurance Act, the Act on Assurance of Medical Care for Elderly People, the Mariners Insurance Act, the National Public Officers Mutual Aid Association Act, the Local Public Officers, etc. Mutual Aid Association Act, or the Private School Personnel Mutual Aid Association Act, the part equivalent to the amount specified pursuant to the provisions of those Acts as the amount of the expenses required for that medical treatment in calculating the amount of those hospitalization meal expenses, hospitalization living expenses, expenses for combined insured and uninsured medical treatment, family medical treatment expenses, or special medical care expenses (for that part pertaining to special medical care expenses, limited to a part for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that it is that part), and designated home-visit nursing for insured persons, members or subscribers, or dependents to whom home-visit nursing expenses or family home-visit nursing expenses are to be paid under the provisions of those Acts), benefits of medical care for rehabilitation, benefits of medical care for premature infants, benefits of medical care and education, or benefits of medical care;
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**二** 生活保護法（昭和二十五年法律第百四十四号）の規定に基づく医療扶助のための医療、介護扶助のための介護（同法第十五条の二第一項第一号に掲げる居宅介護のうち同条第二項に規定する訪問看護、訪問リハビリテーション、居宅療養管理指導、通所リハビリテーション若しくは短期入所療養介護、同条第一項第五号に掲げる介護予防のうち同条第五項に規定する介護予防訪問看護、介護予防訪問リハビリテーション、介護予防居宅療養管理指導、介護予防通所リハビリテーション若しくは介護予防短期入所療養介護又は同条第一項第四号に掲げる施設介護のうち同条第四項に規定する介護保健施設サービス若しくは介護医療院サービスに限る。）若しくは出産扶助のための助産又は中国残留邦人等の円滑な帰国の促進並びに永住帰国した中国残留邦人等及び特定配偶者の自立の支援に関する法律（平成六年法律第三十号）の規定（中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の一部を改正する法律（平成十九年法律第百二十七号）附則第四条第二項において準用する場合を含む。）に基づく医療支援給付のための医療その他の支援給付に係る政令で定める給付若しくは医療、介護、助産若しくはサービス若しくは中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の一部を改正する法律（平成二十五年法律第百六号）附則第二条第一項若しくは第二項の規定によりなお従前の例によることとされる同法による改正前の中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の規定に基づく医療支援給付のための医療その他の支援給付に係る政令で定める給付若しくは医療、介護、助産若しくはサービス
art-26/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-26/par-2/item-2
medical care for medical assistance, long-term care for long-term care assistance (limited to home-visit nursing, home-visit rehabilitation, guidance on management of in-home medical care, outpatient rehabilitation, or short-term admission for recuperation prescribed in paragraph (2) of Article 15-2 of that Act, out of the in-home long-term care listed in paragraph (1), item (i) of that Article; preventive home-visit nursing, preventive home-visit rehabilitation, preventive guidance on management of in-home medical care, preventive outpatient rehabilitation, or preventive short-term admission for recuperation prescribed in paragraph (5) of that Article, out of the preventive long-term care listed in paragraph (1), item (v) of that Article; or long-term care health facility services or integrated facility for medical and long-term care services prescribed in paragraph (4) of that Article, out of the facility long-term care listed in paragraph (1), item (iv) of that Article), or midwifery for maternity assistance, under the provisions of the Public Assistance Act (Act No. 144 of 1950); benefits or medical care, long-term care, midwifery or services specified by Cabinet Order pertaining to medical care for medical support benefits or other support benefits under the provisions of the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for the Self-Reliance of Japanese Nationals Remaining in China, etc. Who Have Returned to Japan for Permanent Residence and Their Specified Spouses (Act No. 30 of 1994) (including as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan (Act No. 127 of 2007)); or benefits or medical care, long-term care, midwifery or services specified by Cabinet Order pertaining to medical care for medical support benefits or other support benefits under the provisions of the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan prior to its amendment by the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan (Act No. 106 of 2013), for which the provisions then in force continue to govern pursuant to Article 2, paragraph (1) or paragraph (2) of the Supplementary Provisions of that amending Act;
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**三** 精神保健及び精神障害者福祉に関する法律（昭和二十五年法律第百二十三号）、麻薬及び向精神薬取締法（昭和二十八年法律第十四号）、感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）又は心神喪失等の状態で重大な他害行為を行った者の医療及び観察等に関する法律（平成十五年法律第百十号）の規定に基づく医療
art-26/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-26/par-2/item-3
medical care under the provisions of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities (Act No. 123 of 1950), the Narcotics and Psychotropics Control Act (Act No. 14 of 1953), the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), or the Act on Medical Care and Treatment for Persons Who Have Caused Serious Cases Under the Condition of Insanity (Act No. 110 of 2003);
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**四** 介護保険法（平成九年法律第百二十三号）の規定によつて居宅介護サービス費を支給することとされる被保険者に係る指定居宅サービス（訪問看護、訪問リハビリテーション、居宅療養管理指導、通所リハビリテーション又は短期入所療養介護に限る。）のうち当該居宅介護サービス費の額の算定に係る当該指定居宅サービスに要する費用の額として同法の規定により定める金額に相当する部分、同法の規定によつて介護予防サービス費を支給することとされる被保険者に係る指定介護予防サービス（介護予防訪問看護、介護予防訪問リハビリテーション、介護予防居宅療養管理指導、介護予防通所リハビリテーション又は介護予防短期入所療養介護に限る。）のうち当該介護予防サービス費の額の算定に係る当該指定介護予防サービスに要する費用の額として同法の規定により定める金額に相当する部分又は同法の規定によつて施設介護サービス費を支給することとされる被保険者に係る介護保健施設サービス若しくは介護医療院サービスのうち当該施設介護サービス費の額の算定に係る当該介護保健施設サービス若しくは介護医療院サービスに要する費用の額として同法の規定により定める金額に相当する部分
art-26/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-26/par-2/item-4
out of the designated in-home services (limited to home-visit nursing, home-visit rehabilitation, guidance on management of in-home medical care, outpatient rehabilitation, or short-term admission for recuperation) for insured persons to whom in-home long-term care service expenses are to be paid under the provisions of the Long-Term Care Insurance Act (Act No. 123 of 1997), the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for those designated in-home services in calculating the amount of those in-home long-term care service expenses, out of the designated preventive long-term care services (limited to preventive home-visit nursing, preventive home-visit rehabilitation, preventive guidance on management of in-home medical care, preventive outpatient rehabilitation, or preventive short-term admission for recuperation) for insured persons to whom preventive long-term care service expenses are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for those designated preventive long-term care services in calculating the amount of those preventive long-term care service expenses, or, out of the long-term care health facility services or integrated facility for medical and long-term care services for insured persons to whom facility long-term care service expenses are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for those long-term care health facility services or integrated facility for medical and long-term care services in calculating the amount of those facility long-term care service expenses;
machine translation, not official
**五** 障害者の日常生活及び社会生活を総合的に支援するための法律（平成十七年法律第百二十三号）の規定によつて自立支援医療費を支給することとされる支給認定に係る障害者等に係る指定自立支援医療のうち当該自立支援医療費の額の算定に係る当該指定自立支援医療に要する費用の額として同法の規定により定める金額に相当する部分若しくは同法の規定によつて療養介護医療費を支給することとされる支給決定に係る障害者に係る指定療養介護医療（療養介護に係る指定障害福祉サービス事業者等から提供を受ける療養介護医療をいう。）のうち当該療養介護医療費の額の算定に係る当該指定療養介護医療に要する費用の額として同法の規定により定める金額に相当する部分又は児童福祉法の規定によつて肢体不自由児通所医療費を支給することとされる通所給付決定に係る障害児に係る肢体不自由児通所医療のうち当該肢体不自由児通所医療費の額の算定に係る当該肢体不自由児通所医療に要する費用の額として同法の規定により定める金額に相当する部分若しくは同法の規定によつて障害児入所医療費を支給することとされる入所給付決定に係る障害児に係る障害児入所医療のうち当該障害児入所医療費の額の算定に係る当該障害児入所医療に要する費用の額として同法の規定により定める金額に相当する部分
art-26/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-26/par-2/item-5
out of the designated medical care for independence support for persons with disabilities, etc. under a payment certification for which medical expenses for independence support are to be paid under the provisions of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (Act No. 123 of 2005), the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated medical care for independence support in calculating the amount of those medical expenses for independence support, or, out of the designated medical care in recuperative care (meaning medical care in recuperative care provided by a designated disability welfare service provider, etc. for recuperative care) for persons with disabilities under a payment decision for which medical expenses for recuperative care are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated medical care in recuperative care in calculating the amount of those medical expenses for recuperative care; or, out of the outpatient medical care for children with physical disabilities for children with disabilities under an outpatient benefit decision for which outpatient medical expenses for children with physical disabilities are to be paid under the provisions of the Child Welfare Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that outpatient medical care for children with physical disabilities in calculating the amount of those outpatient medical expenses for children with physical disabilities, or, out of the medical care for children with disabilities in residential facilities for children with disabilities under an admission benefit decision for which medical expenses for children with disabilities in residential facilities are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that medical care for children with disabilities in residential facilities in calculating the amount of those medical expenses for children with disabilities in residential facilities;
machine translation, not official
**六** 難病の患者に対する医療等に関する法律（平成二十六年法律第五十号）の規定によつて特定医療費を支給することとされる支給認定を受けた指定難病の患者に係る指定特定医療のうち当該特定医療費の額の算定に係る当該指定特定医療に要する費用の額として同法の規定により定める金額に相当する部分又は児童福祉法の規定によつて小児慢性特定疾病医療費を支給することとされる医療費支給認定に係る小児慢性特定疾病児童等に係る指定小児慢性特定疾病医療支援のうち当該小児慢性特定疾病医療費の額の算定に係る当該指定小児慢性特定疾病医療支援に要する費用の額として同法の規定により定める金額に相当する部分
art-26/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-26/par-2/item-6
out of the designated specified medical care for patients with designated intractable diseases who have received a payment certification for which specified medical expenses are to be paid under the provisions of the Act on Medical Care for Patients with Intractable Diseases (Act No. 50 of 2014), the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated specified medical care in calculating the amount of those specified medical expenses, or, out of the designated medical support for specified pediatric chronic diseases for children, etc. with specified pediatric chronic diseases under a medical expense payment certification for which medical expenses for specified pediatric chronic diseases are to be paid under the provisions of the Child Welfare Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated medical support for specified pediatric chronic diseases in calculating the amount of those medical expenses for specified pediatric chronic diseases.
machine translation, not official
**第三項** 第一項の規定は、確定申告書に同項の規定により事業所得の金額を計算した旨の記載がない場合には、適用しない。
art-26/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/art-26/par-3
The provisions of paragraph (1) do not apply if the final return does not contain a statement to the effect that the amount of business income has been calculated pursuant to the provisions of that paragraph.
machine translation, not official
**第四項** 税務署長は、前項の記載がない確定申告書の提出があつた場合においても、その記載がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。
art-26/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-4 · https://japanlaw.org/l/332AC0000000026/art-26/par-4
Even if a final return is filed that is not filled out as referred to in the preceding paragraph, the district director may apply the provisions of paragraph (1) on finding there to be unavoidable circumstances for the failure to fill out the final return in that manner.
machine translation, not official
### 第二十七条（家内労働者等の事業所得等の所得計算の特例） — Special Provisions on Calculation of Income for Business Income, etc. of Home Workers, etc.
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art-27 · https://japanlaw.org/en/special-taxation-measures-act/art-27 · https://japanlaw.org/l/332AC0000000026/art-27
**第一項** 家内労働法（昭和四十五年法律第六十号）第二条第二項に規定する家内労働者に該当する個人、外交員その他これらに類する者として政令で定める個人が事業所得又は雑所得を有する場合において、その年分の事業所得の金額の計算上必要経費に算入すべき金額及び雑所得の金額の計算上必要経費に算入すべき金額の合計額が六十五万円（当該個人が給与所得を有する場合にあつては、六十五万円から所得税法第二十八条第二項に規定する給与所得控除額を控除した残額。以下この条において同じ。）に満たないときは、その年分の事業所得の金額の計算上必要経費に算入する金額又は雑所得の金額の計算上必要経費に算入する金額は、所得税法第三十七条第一項及び第二編第二章第二節第四款第一目から第五目までの規定にかかわらず、六十五万円を政令で定めるところにより事業所得に係る金額と雑所得に係る金額とに区分をした場合の当該区分をしたそれぞれの金額とする。この場合において、当該それぞれの金額は、その年分の事業所得に係る総収入金額又は雑所得に係る総収入金額（同法第三十五条第三項に規定する公的年金等に係るものを除く。）を限度とする。
art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/art-27/par-1
Where an individual who falls under the category of a home worker prescribed in Article 2, paragraph (2) of the Home Work Act (Act No. 60 of 1970), a sales representative, or any other individual specified by Cabinet Order as a person similar to them has business income or miscellaneous income, if the total of the amount to be included in necessary expenses in calculating the amount of business income for that year and the amount to be included in necessary expenses in calculating the amount of miscellaneous income is less than 650,000 yen (where the individual has employment income, the amount remaining after deducting the amount of the employment income deduction prescribed in Article 28, paragraph (2) of the Income Tax Act from 650,000 yen; the same applies hereinafter in this Article), the amount to be included in necessary expenses in calculating the amount of business income or the amount to be included in necessary expenses in calculating the amount of miscellaneous income for that year is, notwithstanding the provisions of Article 37, paragraph (1) and Part II, Chapter II, Section 2, Subsection 4, Divisions 1 through 5 of the Income Tax Act, each of the amounts into which 650,000 yen is divided, pursuant to the provisions of Cabinet Order, between an amount pertaining to business income and an amount pertaining to miscellaneous income. In this case, each of those amounts is limited to the gross revenue pertaining to business income or the gross revenue pertaining to miscellaneous income (excluding that pertaining to public pensions, etc. prescribed in Article 35, paragraph (3) of that Act) for that year.
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### 第二十七条の二（有限責任事業組合の事業に係る組合員の事業所得等の所得計算の特例） — Special Provisions on Calculation of Income for Business Income, etc. of Partners Pertaining to the Business of a Limited Liability Business Partnership
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art-27-2 · https://japanlaw.org/en/special-taxation-measures-act/art-27-2 · https://japanlaw.org/l/332AC0000000026/art-27-2
**第一項** 有限責任事業組合契約に関する法律（平成十七年法律第四十号）第三条第一項に規定する有限責任事業組合契約（以下この条において「組合契約」という。）を締結している組合員である個人が、各年において、当該組合契約に基づいて営まれる事業（以下この条において「組合事業」という。）から生ずる不動産所得、事業所得又は山林所得を有する場合において当該組合事業によるこれらの所得の損失の金額として政令で定める金額があるときは、当該損失の金額のうち当該組合事業に係る当該個人の出資の価額を基礎として政令で定めるところにより計算した金額を超える部分の金額に相当する金額は、その年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上、必要経費に算入しない。
art-27-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-27-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-1
Where an individual who is a partner who has concluded a limited liability business partnership agreement prescribed in Article 3, paragraph (1) of the Limited Liability Partnership Act (Act No. 40 of 2005) (referred to in this Article as a "partnership contract") has, in any year, real estate income, business income, or timber income arising from the business conducted based on that partnership contract (referred to in this Article as a "partnership business"), if there is an amount specified by Cabinet Order as the amount of losses of that income from that partnership business, the amount equivalent to the part of that amount of losses that exceeds the amount calculated, pursuant to the provisions of Cabinet Order, on the basis of the value of the individual's contribution pertaining to that partnership business is not included in necessary expenses in calculating the amount of real estate income, the amount of business income, or the amount of timber income for that year.
machine translation, not official
**第二項** 組合契約を締結している組合員である個人で確定申告書を提出するものは、確定申告書に当該個人の前項に規定する出資の価額を基礎として計算した金額に関する事項その他の財務省令で定める事項を記載した書類を添付しなければならない。ただし、当該添付がない確定申告書の提出があつた場合においても、その添付がなかつたことにつき税務署長がやむを得ない事情があると認める場合において、当該書類の提出があつたときは、この限りでない。
art-27-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-27-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-2
An individual who is a partner who has concluded a partnership contract and who files a final return must attach to the final return a document stating matters concerning the amount calculated on the basis of the value of the contribution of that individual prescribed in the preceding paragraph and any other matters specified by Order of the Ministry of Finance; provided, however, that this does not apply where, even if a final return without that attachment has been filed, the district director finds that there was an unavoidable reason for the absence of the attachment and the document is submitted.
machine translation, not official
**第三項** 組合契約を締結している組合員である個人は、前項の確定申告書を提出する場合を除き、財務省令で定めるところにより、その年中の組合事業による不動産所得、事業所得又は山林所得に係る同項の書類を、その年の翌年三月十五日までに、税務署長に提出しなければならない。
art-27-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-27-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-3
An individual who is a partner who has concluded a partnership contract must, except when filing the final return referred to in the preceding paragraph, submit to the district director, pursuant to the provisions of Order of the Ministry of Finance, the document referred to in that paragraph pertaining to the real estate income, business income, or timber income from the partnership business during that year, by March 15 of the following year.
machine translation, not official
**第四項** 前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-27-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-27-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-4
Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
machine translation, not official
### 第二十八条（特定の基金に対する負担金等の必要経費算入の特例） — Special Provisions on Inclusion in Necessary Expenses of Contributions, etc. to Specified Funds
caption: machine translation, not official
art-28 · https://japanlaw.org/en/special-taxation-measures-act/art-28 · https://japanlaw.org/l/332AC0000000026/art-28
**第一項** 個人が、各年において、長期間にわたつて使用され、又は運用される基金に係る負担金又は掛金で次に掲げるものを支出した場合には、その支出した金額は、その支出した日の属する年分の事業所得の金額の計算上、必要経費に算入する。
art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/art-28/par-1
Where an individual has paid, in any year, any of the following contributions or premiums pertaining to a fund that is used or managed over a long period of time, the amount paid is included in necessary expenses in calculating the amount of business income for the year that includes the day of the payment:
machine translation, not official
**一** 中小企業者又は農林漁業者（農林漁業者の組織する団体を含む。）に対する信用の保証をするための業務を法令の規定に基づいて行うことを主たる目的とする法人で政令で定めるものに対する当該信用の保証をするための業務に係る基金に充てるための負担金
art-28/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-28/par-1/item-1
contributions to be appropriated to a fund pertaining to the business of guaranteeing credit, paid to a corporation specified by Cabinet Order whose main purpose is to conduct, based on the provisions of laws and regulations, the business of guaranteeing credit for small and medium-sized enterprises or persons engaged in agriculture, forestry or fisheries (including organizations formed by persons engaged in agriculture, forestry or fisheries);
machine translation, not official
**二** 独立行政法人中小企業基盤整備機構が行う中小企業倒産防止共済法（昭和五十二年法律第八十四号）の規定による中小企業倒産防止共済事業に係る基金に充てるための同法第二条第二項に規定する共済契約に係る掛金
art-28/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-28/par-1/item-2
premiums under a mutual aid contract prescribed in Article 2, paragraph (2) of the Act on Mutual Relief System for the Prevention of Bankruptcies of Small and Medium-sized Enterprises (Act No. 84 of 1977), to be appropriated to a fund pertaining to the mutual aid business for the prevention of bankruptcies of small and medium-sized enterprises under the provisions of that Act conducted by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN;
machine translation, not official
**三** 独立行政法人エネルギー・金属鉱物資源機構に設けられた金属鉱業等鉱害対策特別措置法（昭和四十八年法律第二十六号）第十二条の規定による鉱害防止事業基金に充てるための負担金
art-28/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-28/par-1/item-3
contributions to be appropriated to the mining pollution control project fund under the provisions of Article 12 of the Act on Special Measures for Pollution Caused by the Metal Mining Industry, etc (Act No. 26 of 1973) established in the Japan Organization for Metals and Energy Security;
machine translation, not official
**四** 公害の発生による損失を補塡するための業務、商品の価格の安定に資するための業務その他の特定の業務で政令で定めるものを行うことを主たる目的とする法人税法第二条第六号に規定する公益法人等若しくは一般社団法人若しくは一般財団法人で、当該特定の業務が国若しくは地方公共団体の施策の実施に著しく寄与し、かつ、公的に運営されていることにつき政令で定める要件を満たすもの又は当該特定の業務を行う同条第五号に規定する公共法人で政令で定めるものに対する当該特定の業務に係る基金に充てるための負担金
art-28/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-28/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-28/par-1/item-4
contributions to be appropriated to a fund pertaining to a specified business, paid to a public interest corporation, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act, or a general incorporated association or general incorporated foundation, whose main purpose is to conduct the business of compensating for losses caused by the occurrence of pollution, the business of contributing to the stabilization of commodity prices, or any other specified business specified by Cabinet Order, and that meets the requirements specified by Cabinet Order regarding that specified business significantly contributing to the implementation of measures of the State or a local government and being publicly operated, or to a public corporation prescribed in item (v) of that Article that conducts that specified business and is specified by Cabinet Order.
machine translation, not official
**第二項** 前項（第二号に係る部分に限る。）の規定は、個人の締結していた同号に規定する共済契約につき解除があつた後同号に規定する共済契約を締結した当該個人がその解除の日から同日以後二年を経過する日までの間に当該共済契約について支出する同号に掲げる掛金については、適用しない。
art-28/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28/par-2 · https://japanlaw.org/l/332AC0000000026/art-28/par-2
The provisions of the preceding paragraph (limited to the part pertaining to item (ii)) do not apply to the premiums listed in that item that an individual who, after the cancellation of a mutual aid contract prescribed in that item that the individual had concluded, has concluded a mutual aid contract prescribed in that item pays for that mutual aid contract during the period from the day of the cancellation until the day on which two years have elapsed from that day.
machine translation, not official
**第三項** 第一項の規定は、確定申告書に同項に規定する金額の必要経費に関する明細書の添付がない場合には、適用しない。ただし、当該添付がない確定申告書の提出があつた場合においても、その添付がなかつたことにつき税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、この限りでない。
art-28/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28/par-3 · https://japanlaw.org/l/332AC0000000026/art-28/par-3
The provisions of paragraph (1) do not apply if a written statement concerning the necessary expenses of the amount prescribed in that paragraph is not attached to the final return; provided, however, that this does not apply where, even if a final return without that attachment has been filed, the district director finds that there was an unavoidable reason for the absence of the attachment and the written statement is submitted.
machine translation, not official
### 第二十八条の二（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例） — Special Provisions on Inclusion in Necessary Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Business Operators
caption: machine translation, not official
art-28-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2 · https://japanlaw.org/l/332AC0000000026/art-28-2
**第一項** 中小事業者（第十条第八項第六号に規定する中小事業者で青色申告書を提出するもののうち、事務負担に配慮する必要があるものとして政令で定めるものをいう。以下この項において同じ。）が、平成十八年四月一日から令和十一年三月三十一日までの間に取得し、又は製作し、若しくは建設し、かつ、当該中小事業者の不動産所得、事業所得又は山林所得を生ずべき業務の用に供した減価償却資産で、その取得価額が四十万円未満であるもの（その取得価額が十万円未満であるもの及び第十九条第一項各号に掲げる規定の適用を受けるものその他政令で定めるものを除く。以下この条において「少額減価償却資産」という。）については、所得税法第四十九条第一項の規定にかかわらず、当該少額減価償却資産の取得価額に相当する金額を、当該中小事業者のその業務の用に供した年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上、必要経費に算入する。この場合において、当該中小事業者のその業務の用に供した年分における少額減価償却資産の取得価額の合計額が三百万円（当該業務の用に供した年がその業務を開始した日の属する年又はその業務を廃止した日の属する年である場合には、これらの年については、三百万円を十二で除し、これにこれらの年において業務を営んでいた期間の月数を乗じて計算した金額。以下この項において同じ。）を超えるときは、その取得価額の合計額のうち三百万円に達するまでの少額減価償却資産の取得価額の合計額を限度とする。
art-28-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-1
With regard to depreciable assets that a small and medium sized business operator (meaning a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi) that files blue returns, which is specified by Cabinet Order as one for which consideration needs to be given to the administrative burden; the same applies hereinafter in this paragraph) has acquired, manufactured, or constructed during the period from April 1, 2006 to March 31, 2029 and has used for the operations of that small and medium sized business operator that generate real estate income, business income, or timber income, and whose acquisition cost is less than 400,000 yen (excluding those whose acquisition cost is less than 100,000 yen, those that receive the application of the provisions listed in the items of Article 19, paragraph (1), and any other assets specified by Cabinet Order; referred to in this Article as "low-value depreciable assets"), notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount equivalent to the acquisition cost of those low-value depreciable assets is included in necessary expenses in calculating the amount of real estate income, the amount of business income, or the amount of timber income of that small and medium sized business operator for the year in which they were used for those operations. In this case, where the total acquisition cost of low-value depreciable assets for the year in which that small and medium sized business operator used them for those operations exceeds 3,000,000 yen (where the year in which they were used for those operations is the year that includes the day on which the operations were commenced or the year that includes the day on which the operations were discontinued, for those years, the amount calculated by dividing 3,000,000 yen by 12 and multiplying the result by the number of months of the period during which the operations were conducted in those years; the same applies hereinafter in this paragraph), the amount included is limited to the total acquisition cost of the low-value depreciable assets up to 3,000,000 yen, out of that total acquisition cost.
machine translation, not official
**第二項** 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-28-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-2
The number of months referred to in the preceding paragraph is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第三項** 第一項の規定は、確定申告書に少額減価償却資産の取得価額に関する明細書の添付がある場合に限り、適用する。
art-28-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-3
The provisions of paragraph (1) apply only if a written statement concerning the acquisition cost of the low-value depreciable assets is attached to the final return.
machine translation, not official
**第四項** 第一項の規定の適用を受けた少額減価償却資産について所得税に関する法令の規定を適用する場合には、同項の規定によりその年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入された金額は、当該少額減価償却資産の取得価額に算入しない。
art-28-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-4
Where the provisions of laws and regulations concerning income tax are applied to low-value depreciable assets to which the provisions of paragraph (1) have been applied, the amount included in necessary expenses in calculating the amount of real estate income, the amount of business income, or the amount of timber income for that year pursuant to the provisions of that paragraph is not included in the acquisition cost of those low-value depreciable assets.
machine translation, not official
**第五項** 前三項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-28-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-5
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第二十八条の二の二（債務処理計画に基づく減価償却資産等の損失の必要経費算入の特例） — Special Provisions on Inclusion in Necessary Expenses of Losses on Depreciable Assets, etc. Based on Debt Workout Plans
caption: machine translation, not official
art-28-2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2 · https://japanlaw.org/l/332AC0000000026/art-28-2-2
**第一項** 青色申告書を提出する個人が、当該個人について策定された債務処理に関する計画で一般に公表された債務処理を行うための手続に関する準則に基づき策定されていることその他の政令で定める要件を満たすもの（次項において「債務処理計画」という。）に基づきその有する債務の免除を受けた場合（当該免除により受ける経済的な利益の価額について所得税法第四十四条の二第一項の規定の適用を受ける場合を除く。）において、当該個人の不動産所得、事業所得又は山林所得を生ずべき事業の用に供される減価償却資産その他これに準ずる資産で政令で定めるもの（以下この条において「対象資産」という。）の価額について当該準則に定められた方法により評定が行われているときは、その対象資産の損失の額として政令で定める金額は、その免除を受けた日の属する年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上、必要経費に算入する。ただし、当該必要経費に算入する金額は、この項の規定を適用しないで計算した当該年分の不動産所得の金額、事業所得の金額又は山林所得の金額を限度とする。
art-28-2-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-1
Where an individual who files blue returns has received a release from debts owed by the individual based on a plan concerning debt workout formulated for that individual that meets the requirements specified by Cabinet Order, such as having been formulated based on generally published rules concerning procedures for debt workout (referred to in the following paragraph as a "debt workout plan") (excluding the case where the provisions of Article 44-2, paragraph (1) of the Income Tax Act are applied to the value of the economic benefit received through that release), if the value of depreciable assets used for the individual's business that generates real estate income, business income, or timber income and any other assets equivalent thereto specified by Cabinet Order (referred to in this Article as "covered assets") has been assessed by the method specified in those rules, the amount specified by Cabinet Order as the amount of loss on those covered assets is included in necessary expenses in calculating the amount of real estate income, the amount of business income, or the amount of timber income for the year that includes the day on which the release was received; provided, however, that the amount to be included in necessary expenses is limited to the amount of real estate income, the amount of business income, or the amount of timber income for that year calculated without applying the provisions of this paragraph.
machine translation, not official
**第二項** 前項の規定は、確定申告書に、同項の規定の適用を受ける旨の記載があり、かつ、同項の規定による不動産所得の金額、事業所得の金額又は山林所得の金額の計算、対象資産の種類その他財務省令で定める事項を記載した明細書及び債務処理計画に関する書類として財務省令で定める書類の添付がある場合に限り、適用する。
art-28-2-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-2
The provisions of the preceding paragraph apply only if the final return contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and has attached to it a written statement stating the calculation of the amount of real estate income, the amount of business income, or the amount of timber income under the provisions of that paragraph, the type of the covered assets, and any other matters specified by Order of the Ministry of Finance, and the documents specified by Order of the Ministry of Finance as documents concerning the debt workout plan.
machine translation, not official
**第三項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-28-2-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-3
Even where no final return has been filed or a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there was an unavoidable reason for the failure to file it or for the absence of the statement or attachment, apply the provisions of paragraph (1), only if a document containing that statement, and the written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph, are submitted.
machine translation, not official
**第四項** 第一項の規定の適用を受けた個人が対象資産について行うべき所得税法第四十九条第一項に規定する償却費の計算、その者が対象資産を譲渡した場合における譲渡所得の金額の計算その他対象資産に係る同法の規定の適用に関し必要な事項は、政令で定める。
art-28-2-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-4
The calculation of the depreciation allowance prescribed in Article 49, paragraph (1) of the Income Tax Act to be made by an individual who has received the application of the provisions of paragraph (1) for the covered assets, the calculation of the amount of capital gains where that individual has transferred the covered assets, and other necessary matters concerning the application of the provisions of that Act pertaining to the covered assets are specified by Cabinet Order.
machine translation, not official
### 第二十八条の三（転廃業助成金等に係る課税の特例） — Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc.
caption: machine translation, not official
art-28-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3 · https://japanlaw.org/l/332AC0000000026/art-28-3
**第一項** 事業の整備その他の事業活動に関する制限につき、法令の制定、条約その他の国際約束の締結その他これらに準ずるものとして政令で定める行為（以下この項において「法令の制定等」という。）があつたことに伴い、その営む事業の廃止又は転換をしなければならないこととなる個人（以下この条において「廃止業者等」という。）が、その事業の廃止又は転換をすることとなることにより国若しくは地方公共団体の補助金（これに準ずるものを含む。）又は残存事業者等（当該事業と同種の事業を営む者で当該法令の制定等があつた後においても引き続きその事業を営むもの及びその者が構成する団体をいう。）の拠出した補償金で、政令で定めるもの（以下この条において「転廃業助成金等」という。）の交付を受けた場合（当該転廃業助成金等の交付の目的に応じ当該廃止業者等の属する団体その他の者を通じて交付を受けた場合を含む。以下この条において同じ。）には、当該転廃業助成金等のうち、その個人の有する当該事業に係る機械その他の減価償却資産の減価を補塡するための費用として政令で定めるものに対応する部分（以下この項において「減価補塡金」という。）の金額は、当該減価補塡金の交付を受けた日の属する年分の各種所得の金額（所得税法第二条第一項第二十二号に規定する各種所得の金額をいう。以下この条において同じ。）の計算上、総収入金額に算入しない。
art-28-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-1
Where an individual who, following the enactment of laws and regulations, the conclusion of a treaty or other international agreement, or any other act specified by Cabinet Order as equivalent thereto (referred to in this paragraph as the "enactment of laws and regulations, etc.") with regard to the consolidation of businesses or other restrictions on business activities, is required to close or convert the business that the individual operates (referred to in this Article as an "operator closing its business, etc.") has received, as a result of closing or converting that business, subsidies of the State or a local government (including those equivalent thereto) or compensation contributed by remaining business operators, etc. (meaning persons operating a business of the same type as that business who continue to operate that business even after the enactment of laws and regulations, etc., and organizations formed by them), which are specified by Cabinet Order (referred to in this Article as "business closure or conversion subsidies, etc.") (including the case where the individual has received them through an organization to which the operator closing its business, etc. belongs or any other person in accordance with the purpose of the grant of the business closure or conversion subsidies, etc.; the same applies hereinafter in this Article), the amount of the part of those business closure or conversion subsidies, etc. corresponding to what is specified by Cabinet Order as expenses for compensating for the depreciation of machinery and other depreciable assets pertaining to that business held by the individual (referred to in this paragraph as a "grant compensating for depreciation") is not included in gross revenue in calculating the income in each class (meaning the income in each class prescribed in Article 2, paragraph (1), item (xxii) of the Income Tax Act; the same applies hereinafter in this Article) for the year that includes the day on which the grant compensating for depreciation was received.
machine translation, not official
**第二項** 廃止業者等である個人が転廃業助成金等の交付を受けた場合において、当該転廃業助成金等のうちその営む事業の廃止又は転換を助成するための費用として政令で定めるものに対応する部分（以下この条において「転廃業助成金」という。）の金額の全部又は一部に相当する金額をもつてその交付を受けた日の属する年の十二月三十一日までに政令で定める資産の取得（所有権移転外リース取引による取得を除き、建設及び製作を含む。以下この条において同じ。）又は改良（取壊し及び除去を含む。以下この条において同じ。）をしたときは、当該転廃業助成金の金額のうち当該資産の取得又は改良に要した金額に相当する金額は、同年分の各種所得の金額の計算上、総収入金額に算入しない。
art-28-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-2
Where an individual who is an operator closing its business, etc. has received business closure or conversion subsidies, etc., if, by December 31 of the year that includes the day on which the individual received them, the individual has made an acquisition (excluding an acquisition through a lease transaction without transfer of ownership, and including construction and manufacture; the same applies hereinafter in this Article) or improvement (including demolition and removal; the same applies hereinafter in this Article) of assets specified by Cabinet Order with an amount equivalent to all or part of the amount of the part of those business closure or conversion subsidies, etc. corresponding to what is specified by Cabinet Order as expenses for subsidizing the closure or conversion of the business that the individual operates (referred to in this Article as a "business closure or conversion subsidy"), the amount equivalent to the amount spent on the acquisition or improvement of those assets, out of the amount of that business closure or conversion subsidy, is not included in gross revenue in calculating the income in each class for that year.
machine translation, not official
**第三項** 前項の規定は、同項の個人が交付を受けた転廃業助成金等のうち転廃業助成金の金額の全部又は一部に相当する金額をもつてその交付を受けた日の属する年の翌年一月一日からその交付を受けた日後二年を経過する日までの期間（工場等の建設に要する期間が通常二年を超えることその他の政令で定めるやむを得ない事情がある場合には、同年一月一日から政令で定める日までの期間）内に同項に規定する資産の取得又は改良をする見込みであり、かつ、財務省令で定めるところにより納税地の所轄税務署長の承認を受けた場合について準用する。この場合において、同項中「当該転廃業助成金の金額」とあるのは「当該転廃業助成金の金額（その交付を受けた日の属する年分の所得税についてこの項の規定の適用を受けている場合には、この項の規定により総収入金額に算入しないこととされた金額を控除した金額）」と、「当該資産の取得又は改良に要した金額」とあるのは「税務署長の承認を受けた当該資産の取得又は改良に要する金額の見積額」と読み替えるものとする。
art-28-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-3
The provisions of the preceding paragraph apply mutatis mutandis where the individual referred to in that paragraph expects to make an acquisition or improvement of the assets prescribed in that paragraph with an amount equivalent to all or part of the amount of the business closure or conversion subsidy, out of the business closure or conversion subsidies, etc. that the individual has received, within the period from January 1 of the year following the year that includes the day on which the individual received them to the day on which two years have elapsed after the day of receipt (or, where there are unavoidable circumstances specified by Cabinet Order, such as that the period required for the construction of a factory, etc. normally exceeds two years, the period from January 1 of that following year to the day specified by Cabinet Order), and has obtained the approval of the district director with jurisdiction over the place for tax payment pursuant to the provisions of Order of the Ministry of Finance. In this case, the phrase "the amount of that business closure or conversion subsidy" in that paragraph is deemed to be replaced with "the amount of that business closure or conversion subsidy (where the provisions of this paragraph are applied to income tax for the year that includes the day on which it was received, the amount after deducting the amount not included in gross revenue pursuant to the provisions of this paragraph)", and the phrase "the amount spent on the acquisition or improvement of those assets" is deemed to be replaced with "the estimated amount of the amount required for the acquisition or improvement of those assets approved by the district director".
machine translation, not official
**第四項** 廃止業者等である個人がその交付を受けた転廃業助成金等のうちに転廃業助成金の金額がある場合において、当該転廃業助成金の金額のうち第二項（前項において準用する場合を含む。）の規定により総収入金額に算入しないこととされた金額以外の部分の金額があるときは、当該金額に相当する金額は、その交付を受けた日の属する年分の一時所得に係る収入金額とする。
art-28-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-4
Where the business closure or conversion subsidies, etc. received by an individual who is an operator closing its business, etc. include the amount of a business closure or conversion subsidy, if there is an amount of the part of that business closure or conversion subsidy other than the amount not included in gross revenue pursuant to the provisions of paragraph (2) (including as applied mutatis mutandis pursuant to the preceding paragraph), the amount equivalent to that amount is revenue pertaining to occasional income for the year that includes the day on which it was received.
machine translation, not official
**第五項** 第一項及び第二項（第三項において準用する場合を含む。以下次項までにおいて同じ。）の規定は、これらの規定の適用を受けようとする年分の確定申告書に、これらの規定の適用を受けようとする旨の記載があり、かつ、これらの規定による各種所得の金額の計算及び第一項に規定する減価償却資産又は第二項に規定する資産の取得若しくは改良に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
art-28-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-5
The provisions of paragraph (1) and paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (3); the same applies hereinafter up to the following paragraph) apply only if the final return for the year for which the individual seeks the application of those provisions contains a statement to the effect that the individual seeks the application of those provisions, and has attached to it a written statement concerning the calculation of the income in each class under those provisions and concerning the acquisition or improvement of the depreciable assets prescribed in paragraph (1) or the assets prescribed in paragraph (2), and any other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第六項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項又は第二項の規定を適用することができる。
art-28-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-6
Even where no final return has been filed or a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there was an unavoidable reason for the failure to file it or for the absence of the statement or attachment, apply the provisions of paragraph (1) or paragraph (2), only if a document containing that statement, and the written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph, are submitted.
machine translation, not official
**第七項** 第三項において準用する第二項の規定の適用を受けた者は、次の各号に掲げる場合に該当する場合には、当該各号に定める日から四月以内に転廃業助成金等の交付を受けた日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。
art-28-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-7
A person who has received the application of the provisions of paragraph (2) as applied mutatis mutandis pursuant to paragraph (3) must, if the person falls under any of the cases listed in the following items, file an amended return for income tax for the year that includes the day on which the business closure or conversion subsidies, etc. were received within four months from the day specified in the relevant item, and pay the amount of tax to be paid upon the filing of that return within that time limit:
machine translation, not official
**一** 第三項において準用する第二項に規定する資産の取得又は改良をした場合において、当該資産の取得又は改良に要した金額が第三項に規定する税務署長の承認を受けた当該資産の取得又は改良に要する金額の見積額に満たないとき 当該資産の取得又は改良をした日
art-28-3/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-7/item-1
where the person has made an acquisition or improvement of the assets prescribed in paragraph (2) as applied mutatis mutandis pursuant to paragraph (3), if the amount spent on the acquisition or improvement of those assets is less than the estimated amount of the amount required for the acquisition or improvement of those assets approved by the district director as prescribed in paragraph (3): the day on which the acquisition or improvement of those assets was made;
machine translation, not official
**二** 第三項に規定する期間内に同項において準用する第二項に規定する資産の取得又は改良をしなかつた場合 その期間を経過した日
art-28-3/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-7/item-2
where the person has not made an acquisition or improvement of the assets prescribed in paragraph (2) as applied mutatis mutandis pursuant to paragraph (3) within the period prescribed in that paragraph: the day on which that period has elapsed.
machine translation, not official
**第八項** 前項各号に掲げる場合に該当することとなつた場合において、修正申告書の提出がないときは、納税地の所轄税務署長は、当該申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
art-28-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-8
Where any of the cases listed in the items of the preceding paragraph has arisen, if no amended return is filed, the district director with jurisdiction over the place for tax payment makes a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of income, the amount of income tax, and other matters that should have been stated in that return.
machine translation, not official
**第九項** 第七項の規定による修正申告書及び前項の更正に対する国税通則法の規定の適用については、次に定めるところによる。
art-28-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-9
With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under the provisions of paragraph (7) and to the reassessment referred to in the preceding paragraph, the following provisions apply:
machine translation, not official
**一** 当該修正申告書で第七項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを同法第十七条第二項に規定する期限内申告書とみなす。
art-28-3/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-9/item-1
an amended return filed within the filing deadline prescribed in paragraph (7) is deemed to be a return filed by the due date prescribed in Article 17, paragraph (2) of the Act on General Rules for National Taxes, except where the provisions of Article 20 of that Act are applied;
machine translation, not official
**二** 当該修正申告書で第七項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第二十八条の三第七項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第二十八条の三第七項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」とする。
art-28-3/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-9/item-2
with regard to an amended return filed after the filing deadline prescribed in paragraph (7) and that reassessment, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "the filing deadline for an amended return prescribed in Article 28-3, paragraph (7) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date" in Article 61, paragraph (1), item (i) of that Act is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date or return filed after the due date" in paragraph (2) of that Article is deemed to be replaced with "amended return under the provisions of Article 28-3, paragraph (7) of the Act on Special Measures Concerning Taxation", and the phrase "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii), and paragraph (5), item (ii) of that Act is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation";
machine translation, not official
**三** 国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
art-28-3/par-9/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-9/item-3 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-9/item-3
the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item.
machine translation, not official
**第十項** 第三項の規定の適用を受けた者は、同項に規定する期間内に同項において準用する第二項に規定する資産の取得又は改良をした場合において、当該取得又は改良に要した金額が第三項に規定する税務署長の承認を受けた取得又は改良に要する金額の見積額に対して過大となつたときは、当該資産の取得又は改良をした日から四月以内に、納税地の所轄税務署長に対し、転廃業助成金等の交付を受けた日の属する年分の所得税についての更正の請求をすることができる。
art-28-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-10
A person who has received the application of the provisions of paragraph (3) may, where the person has made an acquisition or improvement of the assets prescribed in paragraph (2) as applied mutatis mutandis pursuant to paragraph (3) within the period prescribed in that paragraph, if the amount spent on that acquisition or improvement has exceeded the estimated amount of the amount required for the acquisition or improvement approved by the district director as prescribed in paragraph (3), make a request for reassessment of income tax for the year that includes the day on which the business closure or conversion subsidies, etc. were received to the district director with jurisdiction over the place for tax payment within four months from the day on which the acquisition or improvement of those assets was made.
machine translation, not official
**第十一項** 個人が第二項（第三項において準用する場合を含む。次項において同じ。）の規定の適用を受けた場合には、第二項の規定の適用に係る同項の資産については、第十九条第一項各号に掲げる規定は、適用しない。
art-28-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-11
Where an individual has received the application of the provisions of paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (3); the same applies in the following paragraph), the provisions listed in the items of Article 19, paragraph (1) do not apply to the assets referred to in paragraph (2) to which the provisions of that paragraph have been applied.
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**第十二項** 第一項又は第二項の規定の適用を受けた個人が第一項に規定する減価償却資産又は第二項の規定の適用に係る同項の資産について行うべき所得税法第四十九条第一項に規定する償却費の計算、その者がこれらの資産を譲渡した場合における譲渡所得の金額の計算その他転廃業助成金等に係る同法の規定の適用に関し必要な事項は、政令で定める。
art-28-3/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-12
The calculation of the depreciation allowance prescribed in Article 49, paragraph (1) of the Income Tax Act to be made by an individual who has received the application of the provisions of paragraph (1) or paragraph (2) for the depreciable assets prescribed in paragraph (1) or the assets referred to in paragraph (2) to which the provisions of that paragraph have been applied, the calculation of the amount of capital gains where that individual has transferred those assets, and other necessary matters concerning the application of the provisions of that Act pertaining to business closure or conversion subsidies, etc. are specified by Cabinet Order.
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### 第二十八条の四（土地の譲渡等に係る事業所得等の課税の特例） — Special Provisions on Taxation of Business Income, etc. Relating to Transfer, etc. of Land
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art-28-4 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4 · https://japanlaw.org/l/332AC0000000026/art-28-4
**第一項** 個人が、他の者（当該個人が非居住者である場合の所得税法第百六十一条第一項第一号に規定する事業場等を含む。）から取得をした土地（国内にあるものに限る。以下この条において同じ。）又は土地の上に存する権利（以下この条において「土地等」という。）で事業所得又は雑所得の基因となるもののうち、その年一月一日において所有期間が五年以下であるもの（その年中に取得をした土地等で政令で定めるものを含む。）の譲渡（地上権又は賃借権の設定その他契約により他人（当該個人が非居住者である場合の同号に規定する事業場等を含む。）に土地を長期間使用させる行為で政令で定めるもの（次項及び第三項第一号において「賃借権の設定等」という。）及び土地等の売買又は交換の代理又は媒介に関し報酬を受ける行為その他の行為で土地等の譲渡に準ずるものとして政令で定めるものを含む。以下この条において「土地の譲渡等」という。）をした場合には、当該土地の譲渡等による事業所得及び雑所得については、同法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該土地の譲渡等に係る事業所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この条において「土地等に係る事業所得等の金額」という。）に対し、次に掲げる金額のうちいずれか多い金額に相当する所得税を課する。
art-28-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1
Where an individual has made a transfer (including the creation of a superficies right or right of lease or any other act specified by Cabinet Order of having another person (including, where the individual is a nonresident, a place of business, etc. prescribed in Article 161, paragraph (1), item (i) of the Income Tax Act) use land for a long period of time under a contract (referred to in the following paragraph and paragraph (3), item (i) as the "creation of a right of lease, etc."), and an act of receiving remuneration for acting as an agent or intermediary in the sale or exchange of land, etc. and any other act specified by Cabinet Order as being equivalent to the transfer of land, etc.; referred to in this Article as "transfer, etc. of land") of land (limited to land located in Japan; the same applies hereinafter in this Article) or a right existing on land (referred to in this Article as "land, etc.") that the individual acquired from another person (including, where the individual is a nonresident, a place of business, etc. prescribed in that item) and that gives rise to business income or miscellaneous income, whose holding period as of January 1 of that year is five years or less (including land, etc. acquired during that year that is specified by Cabinet Order), the business income and miscellaneous income from that transfer, etc. of land are, notwithstanding the provisions of Article 22, Article 89, and Article 165 of that Act, separated from other income, and income tax is imposed on the amount calculated, pursuant to the provisions of Cabinet Order, as the amount of business income and the amount of miscellaneous income pertaining to that transfer, etc. of land during that year (referred to in this Article as the "amount of business income, etc. relating to land, etc.") in an amount equivalent to the greater of the following amounts:
machine translation, not official
**一** 土地等に係る事業所得等の金額（第五項第二号の規定により読み替えられた所得税法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額。次号において「土地等に係る課税事業所得等の金額」という。）の百分の四十に相当する金額
art-28-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1/item-1
the amount equivalent to 40 percent of the amount of business income, etc. relating to land, etc. (where the provisions of Articles 72 through 87 of the Income Tax Act as read with the replacement of terms pursuant to the provisions of paragraph (5), item (ii) apply, the amount after that application; referred to in the following item as the "amount of taxable business income, etc. relating to land, etc.");
machine translation, not official
**二** 土地等に係る課税事業所得等の金額につきこの項の規定の適用がないものとした場合に算出される所得税の額として政令で定めるところにより計算した金額の百分の百十に相当する金額
art-28-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1/item-2
the amount equivalent to 110 percent of the amount calculated, pursuant to the provisions of Cabinet Order, as the amount of income tax that would be computed on the amount of taxable business income, etc. relating to land, etc. if the provisions of this paragraph did not apply.
machine translation, not official
**第二項** 前項に規定する所有期間とは、当該個人がその譲渡（賃借権の設定等を含む。）をした土地等をその取得をした日の翌日から引き続き所有していた期間として政令で定める期間をいう。
art-28-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-2
The holding period prescribed in the preceding paragraph means the period specified by Cabinet Order as the period during which the individual has continuously held the land, etc. that the individual has transferred (including by the creation of a right of lease, etc.) since the day following the day of its acquisition.
machine translation, not official
**第三項** 第一項の規定は、次に掲げる土地等の譲渡に該当することにつき財務省令で定めるところにより証明がされたものについては、適用しない。
art-28-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3
The provisions of paragraph (1) do not apply to a transfer for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that it falls under any of the following transfers of land, etc.:
machine translation, not official
**一** 国、地方公共団体その他これらに準ずる法人に対する土地等の譲渡（賃借権の設定等を含む。以下この項において同じ。）で政令で定めるもの
art-28-4/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-1
transfer of land, etc. (including the creation of a right of lease, etc.; the same applies hereinafter in this paragraph) to the State, a local government, or any other corporation equivalent thereto which is specified by Cabinet Order;
machine translation, not official
**二** 独立行政法人都市再生機構、土地開発公社その他これらに準ずる法人で宅地若しくは住宅の供給又は土地の先行取得の業務を行うことを目的とするものとして政令で定めるものに対する土地等の譲渡で、当該譲渡に係る土地等が当該業務を行うために直接必要であると認められるもの（政令で定める法人に対する土地等の譲渡で当該譲渡に係る土地等の面積が千平方メートル以上である場合には、第四号イに掲げる要件に該当する譲渡に限るものとし、土地開発公社に対する土地等の譲渡である場合には、政令で定める土地等の譲渡を除く。）
art-28-4/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-2
transfer of land, etc. to the Urban Renaissance Agency, a Land Development Public Corporation, or any other corporation equivalent thereto which is specified by Cabinet Order as a corporation aiming to conduct business for the provision of residential land or housing or advance acquisition of land, for which the transferred land, etc. is deemed to be directly necessary for conducting the business (in the case of a transfer of land, etc. to a corporation specified by Cabinet Order where the area of the transferred land, etc. is 1,000 square meters or more, limited to a transfer that meets the requirement listed in item (iv), (a), and, in the case of a transfer of land, etc. to a Land Development Public Corporation, excluding a transfer of land, etc. specified by Cabinet Order);
machine translation, not official
**三** 土地等の譲渡で第三十三条の四第一項に規定する収用交換等によるもの（当該収用交換等のうち政令で定めるものによる土地等の譲渡で当該譲渡に係る土地等の面積が千平方メートル以上である場合には、次号イに掲げる要件に該当する譲渡に限るものとし、前二号に掲げる譲渡に該当するものを除く。）
art-28-4/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-3
transfer of land, etc. by expropriation, exchange, etc. prescribed in Article 33-4, paragraph (1) (in the case of a transfer of land, etc. by expropriation, exchange, etc. specified by Cabinet Order where the area of the transferred land, etc. is 1,000 square meters or more, limited to a transfer that meets the requirement listed in (a) of the following item, and excluding a transfer that falls under the transfers listed in the preceding two items);
machine translation, not official
**四** 都市計画法（昭和四十三年法律第百号）第二十九条第一項の許可（同法第四条第二項に規定する都市計画区域内において行われる同条第十二項に規定する開発行為に係るものに限る。以下この項において「開発許可」という。）を受けた個人（開発許可に基づく地位を承継した個人を含む。）が造成した一団の宅地（その面積が千平方メートル以上のものに限る。）の全部又は一部の当該個人による譲渡で、次に掲げる要件（当該譲渡が政令で定める譲渡に該当する場合には、イ及びロに掲げる要件）に該当するもの
art-28-4/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-4
transfer by an individual who has obtained the permission referred to in Article 29, paragraph (1) of the City Planning Act (Act No. 100 of 1968) (limited to a permission pertaining to a development activity prescribed in Article 4, paragraph (12) of that Act carried out within a city planning area prescribed in paragraph (2) of that Article; referred to in this paragraph as a "development permit") (including an individual who has succeeded to the status based on a development permit) of all or part of a single tract of residential land (limited to land with an area of 1,000 square meters or more) developed by that individual, that meets the following requirements (where the transfer falls under a transfer specified by Cabinet Order, the requirements listed in (a) and (b)):
machine translation, not official
**イ** 当該譲渡に係る対価の額が当該譲渡に係る適正な対価の額として政令で定める金額以下であること。
art-28-4/par-3/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-4/sub-1
that the amount of consideration for the transfer is equal to or less than the amount specified by Cabinet Order as the appropriate amount of consideration for the transfer;
machine translation, not official
**ロ** 当該譲渡に係る宅地の造成が当該開発許可の内容に適合していること。
art-28-4/par-3/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-4/sub-2
that the development of the residential land pertaining to the transfer conforms to the details of that development permit;
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**ハ** 当該譲渡が公募の方法により行われたものであること。
art-28-4/par-3/item-4/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-4/sub-3
that the transfer has been made by the method of public offering.
machine translation, not official
**五** その宅地の造成につき開発許可を要しない場合において個人が造成した一団の宅地（その面積が千平方メートル以上のものに限る。）の全部又は一部の当該個人による譲渡で、次に掲げる要件（当該譲渡が政令で定める譲渡に該当する場合には、イ及び前号イに掲げる要件）に該当するもの
art-28-4/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-5
transfer by an individual of all or part of a single tract of residential land (limited to land with an area of 1,000 square meters or more) developed by the individual in a case where a development permit is not required for the development of that residential land, that meets the following requirements (where the transfer falls under a transfer specified by Cabinet Order, the requirements listed in (a) and in (a) of the preceding item):
machine translation, not official
**イ** 当該譲渡に係る宅地の造成が優良な宅地の供給に寄与するものであることについて政令で定めるところにより都道府県知事の認定を受けて行われ、かつ、その造成が当該認定の内容に適合していること。
art-28-4/par-3/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-5/sub-1
that the development of the residential land pertaining to the transfer has been carried out with the certification of the prefectural governor, given pursuant to the provisions of Cabinet Order, that it contributes to the provision of good-quality residential land, and that the development conforms to the details of that certification;
machine translation, not official
**ロ** 当該譲渡が前号イ及びハに掲げる要件に該当するものであること。
art-28-4/par-3/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-5/sub-2
that the transfer meets the requirements listed in (a) and (c) of the preceding item.
machine translation, not official
**六** 個人が自己の計算により新築した住宅又は政令で定める請負の方法により新築した住宅（その新築が優良な住宅の供給に寄与するものであることについて政令で定めるところにより都道府県知事の認定を受けたものに限る。）の敷地の用に供された一団の宅地（その面積が千平方メートル以上のものに限る。）の全部又は一部の当該個人による譲渡で、第四号イ及びハに掲げる要件に該当するもの（前二号に掲げる譲渡に該当するものを除く。）
art-28-4/par-3/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-6
transfer by an individual of all or part of a single tract of residential land (limited to land with an area of 1,000 square meters or more) used as the site of a house newly built by the individual on the individual's own account or a house newly built by a method of contracting specified by Cabinet Order (limited to a house whose new construction has been certified by the prefectural governor, pursuant to the provisions of Cabinet Order, as contributing to the provision of good-quality housing), that meets the requirements listed in item (iv), (a) and (c) (excluding a transfer that falls under the transfers listed in the preceding two items);
machine translation, not official
**七** 次に掲げる一団の宅地（その面積が千平方メートル未満のものに限る。）の全部又は一部の当該個人による譲渡で、当該譲渡に係る対価の額が当該譲渡に係る適正な対価の額として政令で定める金額以下であるもの
art-28-4/par-3/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-7
transfer by that individual of all or part of any of the following single tracts of residential land (limited to land with an area of less than 1,000 square meters), for which the amount of consideration for the transfer is equal to or less than the amount specified by Cabinet Order as the appropriate amount of consideration for the transfer:
machine translation, not official
**イ** 当該個人が造成した一団の宅地でその造成が優良な宅地の供給に寄与するものであることについて政令で定めるところにより市町村長又は特別区の区長（その造成が開発許可を受けたものである場合には、当該許可をした者）の認定を受けたもの
art-28-4/par-3/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-7/sub-1
a single tract of residential land developed by that individual whose development has been certified by the mayor of the municipality or the head of the special ward (where the development has received a development permit, the person who granted that permit), pursuant to the provisions of Cabinet Order, as contributing to the provision of good-quality residential land;
machine translation, not official
**ロ** 一団の宅地で、当該個人が自己の計算により新築した住宅又は政令で定める請負の方法により新築した住宅（その新築が優良な住宅の供給に寄与するものであることについて政令で定めるところにより市町村長又は特別区の区長の認定を受けたものに限る。）の敷地の用に供されたもの（イに掲げる宅地に該当するものを除く。）
art-28-4/par-3/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-7/sub-2
a single tract of residential land used as the site of a house newly built by that individual on the individual's own account or a house newly built by a method of contracting specified by Cabinet Order (limited to a house whose new construction has been certified by the mayor of the municipality or the head of the special ward, pursuant to the provisions of Cabinet Order, as contributing to the provision of good-quality housing) (excluding land that falls under the residential land listed in (a)).
machine translation, not official
**八** 宅地建物取引業法（昭和二十七年法律第百七十六号）第二条第三号に規定する宅地建物取引業者である個人の行う土地等（住宅の敷地の用に供されているもので政令で定めるものに限る。）の譲渡でその取得後政令で定める期間内に行われるもののうち土地等の売買の代理又は媒介に関し報酬を受ける行為に類するものとして政令で定めるもの
art-28-4/par-3/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-8 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-8
out of transfers of land, etc. (limited to land, etc. used as the site of a house which is specified by Cabinet Order) made by an individual who is a real estate broker prescribed in Article 2, item (iii) of the Real Estate Brokerage Act (Act No. 176 of 1952) within the period specified by Cabinet Order after the acquisition, those specified by Cabinet Order as being similar to an act of receiving remuneration for acting as an agent or intermediary in the sale of land, etc.
machine translation, not official
**第四項** 第一項及び前項に定めるもののほか、同項第四号ハの公募の方法に関する事項その他第一項及び前項の規定の適用に関し必要な事項は、政令で定める。
art-28-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-4
Beyond what is provided for in paragraph (1) and the preceding paragraph, matters concerning the method of public offering referred to in item (iv), (c) of that paragraph and other necessary matters concerning the application of the provisions of paragraph (1) and the preceding paragraph are specified by Cabinet Order.
machine translation, not official
**第五項** 第一項の規定の適用がある場合には、次に定めるところによる。
art-28-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-5
Where the provisions of paragraph (1) apply, the following applies:
machine translation, not official
**一** 所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号の規定中「山林所得金額」とあるのは、「山林所得金額並びに租税特別措置法第二十八条の四第一項（土地の譲渡等に係る事業所得等の課税の特例）に規定する土地等に係る事業所得等の金額（以下「土地等に係る事業所得等の金額」という。）」とする。
art-28-4/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-5/item-1
with regard to the application of the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, the phrase "amount of timber income" in the provisions of item (xxx) of that paragraph is deemed to be replaced with "amount of timber income and amount of business income, etc. relating to land, etc. prescribed in Article 28-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation of Business Income, etc. Relating to Transfer, etc. of Land) (hereinafter referred to as the 'amount of business income, etc. relating to land, etc.')";
machine translation, not official
**二** 所得税法第四十四条の二第二項、第六十九条、第七十条、第七十一条及び第七十二条から第八十七条までの規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、土地等に係る事業所得等の金額」とする。
art-28-4/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-5/item-2
with regard to the application of the provisions of Article 44-2, paragraph (2), Article 69, Article 70, Article 71, and Articles 72 through 87 of the Income Tax Act, the phrase "amount of gross income" in those provisions is deemed to be replaced with "amount of gross income, amount of business income, etc. relating to land, etc.";
machine translation, not official
**三** 所得税法第九十二条、第九十五条及び第百六十五条の六の規定の適用については、同法第九十二条第一項中「前節（税率）」とあるのは「前節（税率）及び租税特別措置法第二十八条の四第一項（土地の譲渡等に係る事業所得等の課税の特例）」と、「課税総所得金額」とあるのは「課税総所得金額及び租税特別措置法第二十八条の四第一項に規定する土地等に係る課税事業所得等の金額の合計額」と、同条第二項中「課税総所得金額に係る所得税額」とあるのは「課税総所得金額に係る所得税額、同項に規定する土地等に係る課税事業所得等の金額に係る所得税額」と、同法第九十五条及び第百六十五条の六中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第二十八条の四第一項（土地の譲渡等に係る事業所得等の課税の特例）の規定による所得税の額」とする。
art-28-4/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-5/item-3
with regard to the application of the provisions of Article 92, Article 95, and Article 165-6 of the Income Tax Act, the phrase "the preceding Section (Tax Rates)" in Article 92, paragraph (1) of that Act is deemed to be replaced with "the preceding Section (Tax Rates) and Article 28-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation of Business Income, etc. Relating to Transfer, etc. of Land)", the phrase "taxable gross income" is deemed to be replaced with "the total of taxable gross income and the amount of taxable business income, etc. relating to land, etc. prescribed in Article 28-4, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "amount of income tax on taxable gross income" in paragraph (2) of that Article is deemed to be replaced with "amount of income tax on taxable gross income, amount of income tax on the amount of taxable business income, etc. relating to land, etc. prescribed in that paragraph", and the phrase "the amount of income tax for that year" in Article 95 and Article 165-6 of that Act is deemed to be replaced with "the amount of income tax for that year and the amount of income tax under the provisions of Article 28-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation of Business Income, etc. Relating to Transfer, etc. of Land)";
machine translation, not official
**四** 前三号に定めるもののほか、所得税法第二編第五章の規定による申請又は申告に関する特例その他第一項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-28-4/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-5/item-4
beyond what is provided for in the preceding three items, special provisions on applications or returns under the provisions of Part II, Chapter V of the Income Tax Act and other necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (1) apply are specified by Cabinet Order.
machine translation, not official
**第六項** 第一項の規定は、個人が平成十年一月一日から令和十一年三月三十一日までの間にした土地の譲渡等については、適用しない。
art-28-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-6
The provisions of paragraph (1) do not apply to a transfer, etc. of land made by an individual during the period from January 1, 1998 to March 31, 2029.
machine translation, not official
## 第三節 給与所得及び退職所得等 — Section 3 Employment Income, Retirement Income, etc.
heading: machine translation, not official
ch-2/sec-3 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-3 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-3
### 第二十九条（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者に勤務する非居住者等の給与の非課税） — Tax Exemption for Salaries of Nonresidents, etc. Working for Official Participants in the International Horticultural Expo 2027 to Be Held in 2027
caption: machine translation, not official
art-29 · https://japanlaw.org/en/special-taxation-measures-act/art-29 · https://japanlaw.org/l/332AC0000000026/art-29
**第一項** 恒久的施設を有しない非居住者で次に掲げるものの所得税法第百六十一条第一項第十二号イに掲げる給与（令和七年四月一日から令和十年三月三十一日までの間に行う博覧会関連業務（令和九年に開催される二千二十七年国際園芸博覧会の準備又は運営に関する業務で営利を目的としないものをいう。第二号において同じ。）に係る勤務に基因するものに限る。）については、所得税を課さない。
art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/art-29/par-1
Income tax is not imposed on the salaries listed in Article 161, paragraph (1), item (xii), (a) of the Income Tax Act of the following nonresidents who do not have a permanent establishment (limited to salaries arising from work pertaining to Expo-related work (meaning work concerning the preparation or operation of the International Horticultural Expo 2027 to be held in 2027 that is not for profit; the same applies in item (ii)) performed during the period from April 1, 2025 to March 31, 2028):
machine translation, not official
**一** 公式参加者（日本国政府からの二千二十七年国際園芸博覧会への参加の公式の招請を受け入れた外国又は国際機関（外国法人に限る。）をいう。次号及び第三号において同じ。）に勤務する者
art-29/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-29/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-29/par-1/item-1
a person working for an official participant (meaning a foreign state or an international organization (limited to a foreign corporation) that has accepted the official invitation from the Government of Japan to participate in the International Horticultural Expo 2027; the same applies in the following item and item (iii));
machine translation, not official
**二** 公式参加者の博覧会関連業務を行う外国法人で財務省令で定めるものに勤務する者
art-29/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-29/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-29/par-1/item-2
a person working for a foreign corporation that conducts the Expo-related work of an official participant, which is specified by Order of the Ministry of Finance;
machine translation, not official
**三** 公式参加者が当該公式参加者の二千二十七年国際園芸博覧会の会場における展示について責任を有することその他の政令で定める任務のために任命する者又はその者の当該任務に係る事務の代理をする者
art-29/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-29/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-29/par-1/item-3
a person appointed by an official participant for duties specified by Cabinet Order, such as having responsibility for the exhibition of that official participant at the site of the International Horticultural Expo 2027, or a person who acts as a deputy for that person in the affairs pertaining to those duties;
machine translation, not official
**四** 博覧会国際事務局の事務局長又は博覧会国際事務局の事務局の職員
art-29/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-29/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-29/par-1/item-4
the Secretary General of the Bureau International des Expositions or a staff member of the secretariat of the Bureau International des Expositions.
machine translation, not official
### 第二十九条の二（特定の取締役等が受ける新株予約権の行使による株式の取得に係る経済的利益の非課税等） — Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options Granted to Specified Directors, etc.
caption: machine translation, not official
art-29-2 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2 · https://japanlaw.org/l/332AC0000000026/art-29-2
**第一項** 会社法（平成十七年法律第八十六号）第二百三十八条第二項の決議（同法第二百三十九条第一項の決議による委任に基づく同項に規定する募集事項の決定及び同法第二百四十条第一項の規定による取締役会の決議を含む。）により新株予約権（政令で定めるものに限る。以下この項において「新株予約権」という。）を与えられる者とされた当該決議（以下この条において「付与決議」という。）のあつた株式会社若しくは当該株式会社がその発行済株式（議決権のあるものに限る。）若しくは出資の総数若しくは総額の百分の五十を超える数若しくは金額の株式（議決権のあるものに限る。）若しくは出資を直接若しくは間接に保有する関係その他の政令で定める関係にある法人の取締役、執行役若しくは使用人である個人（当該付与決議のあつた日において当該株式会社の政令で定める数の株式を有していた個人（以下この項及び次項において「大口株主」という。）及び同日において当該株式会社の大口株主に該当する者の配偶者その他の当該大口株主に該当する者と政令で定める特別の関係があつた個人（以下この項及び次項において「大口株主の特別関係者」という。）を除く。以下この項、次項及び第六項において「取締役等」という。）若しくは当該取締役等の相続人（政令で定めるものに限る。以下この項、次項及び第六項において「権利承継相続人」という。）又は当該株式会社若しくは当該法人の取締役、執行役及び使用人である個人以外の個人（大口株主及び大口株主の特別関係者を除き、中小企業等経営強化法第十三条に規定する認定新規中小企業者等に該当する当該株式会社が同法第九条第二項に規定する認定社外高度人材活用新事業分野開拓計画（当該新株予約権の行使の日以前に同項の規定による認定の取消しがあつたものを除く。）に従つて行う同法第二条第八項に規定する社外高度人材活用新事業分野開拓に従事する同項に規定する社外高度人材（当該認定社外高度人材活用新事業分野開拓計画に従つて当該新株予約権を与えられる者に限る。以下この項において同じ。）で、当該認定社外高度人材活用新事業分野開拓計画の同法第八条第二項第二号に掲げる実施時期の開始の日（当該認定社外高度人材活用新事業分野開拓計画の変更により新たに当該社外高度人材活用新事業分野開拓に従事することとなつた社外高度人材にあつては、当該変更について受けた同法第九条第一項の規定による認定の日。次項第二号において「実施時期の開始等の日」という。）から当該新株予約権の行使の日まで引き続き居住者である者に限る。以下この条において「特定従事者」という。）が、当該付与決議に基づき当該株式会社と当該取締役等又は当該特定従事者との間に締結された契約により与えられた当該新株予約権（当該新株予約権に係る契約において、次に掲げる要件（当該新株予約権が当該取締役等に対して与えられたものである場合には、第一号から第六号までに掲げる要件）が定められているものに限る。以下この条において「特定新株予約権」という。）を当該契約に従つて行使することにより当該特定新株予約権に係る株式の取得をした場合には、当該株式の取得に係る経済的利益については、所得税を課さない。ただし、当該取締役等若しくは権利承継相続人又は当該特定従事者（以下この項及び次項において「権利者」という。）が、当該特定新株予約権の行使をすることにより、その年における当該行使に際し払い込むべき額（以下この項及び次項第三号において「権利行使価額」という。）（当該特定新株予約権に係る付与決議の日において、当該特定新株予約権に係る契約を締結した株式会社がその設立の日以後の期間が五年未満のものである場合には当該権利行使価額を二で除して計算した金額とし、当該株式会社がその設立の日以後の期間が五年以上二十年未満であることその他の財務省令で定める要件を満たすものである場合には当該権利行使価額を三で除して計算した金額とする。以下この項（第三号を除く。）及び次項第三号において同じ。）と当該権利者がその年において既にした当該特定新株予約権及び他の特定新株予約権の行使に係る権利行使価額との合計額が、千二百万円を超えることとなる場合には、当該千二百万円を超えることとなる特定新株予約権の行使による株式の取得に係る経済的利益については、この限りでない。
art-29-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-1
Where an individual who is a director, executive officer, or employee of a stock company that has adopted a resolution under Article 238, paragraph (2) of the Companies Act (Act No. 86 of 2005) (including a determination of the offering matters prescribed in Article 239, paragraph (1) of that Act based on a delegation by a resolution under that paragraph, and a resolution of the board of directors under the provisions of Article 240, paragraph (1) of that Act) by which the individual was made a person to be granted share options (limited to those specified by Cabinet Order; referred to in this paragraph as "share options") (that resolution is referred to in this Article as a "grant resolution"), or of a corporation that has a relationship with that stock company whereby the stock company directly or indirectly holds shares (limited to those with voting rights) or capital contributions exceeding 50 percent of the total number or the total amount of the corporation's issued shares (limited to those with voting rights) or capital contributions, or any other relationship specified by Cabinet Order (excluding an individual who held a number of shares of that stock company specified by Cabinet Order on the day of that grant resolution (referred to in this paragraph and the following paragraph as a "major shareholder"), and an individual who, on that day, had a special relationship specified by Cabinet Order with a person who falls under the category of a major shareholder of that stock company, such as the spouse of that person (referred to in this paragraph and the following paragraph as a "person specially related to a major shareholder"); referred to in this paragraph, the following paragraph, and paragraph (6) as a "director, etc."), or an heir of that director, etc. (limited to one specified by Cabinet Order; referred to in this paragraph, the following paragraph, and paragraph (6) as an "heir succeeding to the rights"), or an individual other than an individual who is a director, executive officer, or employee of that stock company or that corporation (limited to outside highly skilled personnel prescribed in Article 2, paragraph (8) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (excluding a major shareholder and a person specially related to a major shareholder) engaged in the development of new business fields using outside highly skilled personnel prescribed in that paragraph that is carried out, in accordance with a certified plan for developing new business fields using outside highly skilled personnel prescribed in Article 9, paragraph (2) of that Act (excluding a plan whose certification under the provisions of that paragraph was revoked on or before the day of exercise of the share options), by that stock company that falls under the category of a certified new small and medium-sized enterprise, etc. prescribed in Article 13 of that Act (limited to personnel granted the share options in accordance with that certified plan for developing new business fields using outside highly skilled personnel; the same applies hereinafter in this paragraph), who have continuously been residents from the start date of the implementation period listed in Article 8, paragraph (2), item (ii) of that Act of that certified plan for developing new business fields using outside highly skilled personnel (for outside highly skilled personnel who have newly come to engage in that development of new business fields using outside highly skilled personnel due to a change to that certified plan, the date of the certification under the provisions of Article 9, paragraph (1) of that Act received for that change; referred to in item (ii) of the following paragraph as the "start date of implementation, etc.") to the day of exercise of the share options; referred to in this Article as a "specified engaged person") has acquired the shares pertaining to specified share options by exercising, in accordance with the contract, the share options granted under a contract concluded between that stock company and that director, etc. or that specified engaged person based on that grant resolution (limited to share options for which the contract pertaining to those share options sets out the following requirements (where the share options were granted to that director, etc., the requirements listed in items (i) through (vi)); referred to in this Article as "specified share options"), income tax is not imposed on the economic benefit pertaining to the acquisition of those shares; provided, however, that where, through the exercise of the specified share options by that director, etc., heir succeeding to the rights, or specified engaged person (referred to in this paragraph and the following paragraph as a "right holder"), the total of the amount to be paid in upon that exercise in that year (referred to in this paragraph and item (iii) of the following paragraph as the "exercise price") (where, on the day of the grant resolution pertaining to the specified share options, the stock company that concluded the contract pertaining to the specified share options is one for which the period since the day of its incorporation is less than five years, the amount calculated by dividing that exercise price by two, and where that stock company meets the requirements specified by Order of the Ministry of Finance, such as that the period since the day of its incorporation is five years or more and less than 20 years, the amount calculated by dividing that exercise price by three; the same applies hereinafter in this paragraph (excluding item (iii)) and in item (iii) of the following paragraph) and the exercise prices pertaining to the exercise of those specified share options and other specified share options that the right holder has already made in that year comes to exceed 12,000,000 yen, this does not apply to the economic benefit pertaining to the acquisition of shares through the exercise of the specified share options by which 12,000,000 yen comes to be exceeded.
machine translation, not official
**一** 当該新株予約権の行使は、当該新株予約権に係る付与決議の日後二年を経過した日から当該付与決議の日後十年を経過する日（当該付与決議の日において当該新株予約権に係る契約を締結した株式会社がその設立の日以後の期間が五年未満であることその他の財務省令で定める要件を満たすものである場合には、当該付与決議の日後十五年を経過する日）までの間に行わなければならないこと。
art-29-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-1/item-1
that the share options must be exercised during the period from the day on which two years have elapsed after the day of the grant resolution pertaining to the share options to the day on which 10 years elapse after the day of that grant resolution (where, on the day of that grant resolution, the stock company that concluded the contract pertaining to the share options meets the requirements specified by Order of the Ministry of Finance, such as that the period since the day of its incorporation is less than five years, the day on which 15 years elapse after the day of that grant resolution);
machine translation, not official
**二** 当該新株予約権の行使に係る権利行使価額の年間の合計額が、千二百万円を超えないこと。
art-29-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-1/item-2
that the annual total of the exercise prices pertaining to the exercise of the share options does not exceed 12,000,000 yen;
machine translation, not official
**三** 当該新株予約権の行使に係る一株当たりの権利行使価額は、当該新株予約権に係る契約を締結した株式会社の株式の当該契約の締結の時における一株当たりの価額に相当する金額以上であること。
art-29-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-1/item-3
that the exercise price per share pertaining to the exercise of the share options is equal to or more than the amount equivalent to the value per share of the shares of the stock company that concluded the contract pertaining to the share options at the time of the conclusion of that contract;
machine translation, not official
**四** 当該新株予約権については、譲渡をしてはならないこととされていること。
art-29-2/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-1/item-4
that the share options are not permitted to be transferred;
machine translation, not official
**五** 当該新株予約権の行使に係る株式の交付が当該交付のために付与決議がされた会社法第二百三十八条第一項に定める事項に反しないで行われるものであること。
art-29-2/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-1/item-5
that the delivery of shares pertaining to the exercise of the share options is made without violating the matters prescribed in Article 238, paragraph (1) of the Companies Act for which the grant resolution was adopted for that delivery;
machine translation, not official
**六** 当該新株予約権の行使により取得をする株式につき、次に掲げる要件のいずれかを満たすこと。
art-29-2/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-1/item-6
that, with regard to the shares to be acquired through the exercise of the share options, any of the following requirements is met:
machine translation, not official
**イ** 当該行使に係る株式会社と金融商品取引業者又は金融機関で政令で定めるもの（以下この条において「金融商品取引業者等」という。）との間であらかじめ締結される新株予約権の行使により交付をされる当該株式会社の株式の振替口座簿（社債、株式等の振替に関する法律に規定する振替口座簿をいう。以下この条において同じ。）への記載若しくは記録、保管の委託又は管理及び処分に係る信託（以下この条において「管理等信託」という。）に関する取決め（当該振替口座簿への記載若しくは記録若しくは保管の委託に係る口座又は当該管理等信託に係る契約が権利者の別に開設され、又は締結されるものであること、当該口座又は契約においては新株予約権の行使により交付をされる当該株式会社の株式以外の株式を受け入れないことその他の政令で定める要件が定められるものに限る。）に従い、政令で定めるところにより、当該取得後直ちに、当該株式会社を通じて、当該金融商品取引業者等の振替口座簿に記載若しくは記録を受け、又は当該金融商品取引業者等の営業所若しくは事務所（第四項において「営業所等」という。）に保管の委託若しくは管理等信託がされること。
art-29-2/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-1/item-6/sub-1
that, in accordance with an arrangement concluded in advance between the stock company pertaining to the exercise and a financial instruments business operator or financial institution specified by Cabinet Order (referred to in this Article as a "financial instruments business operator, etc.") concerning entries or records in the transfer account book (meaning the transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares; the same applies hereinafter in this Article), custody, or a trust for management and disposition (referred to in this Article as a "trust for management, etc.") of the shares of that stock company to be delivered through the exercise of share options (limited to an arrangement that sets out the requirements specified by Cabinet Order, such as that the account for entries or records in that transfer account book or for custody, or the contract for that trust for management, etc., is opened or concluded separately for each right holder, and that no shares other than the shares of that stock company delivered through the exercise of share options are accepted into that account or under that contract), pursuant to the provisions of Cabinet Order, immediately after the acquisition, the shares receive entries or records in the transfer account book of that financial instruments business operator, etc., or are placed in custody or in a trust for management, etc. with a business office or other office of that financial instruments business operator, etc. (referred to in paragraph (4) as a "business office or similar place"), through that stock company;
machine translation, not official
**ロ** 当該行使に係る株式会社と当該契約により当該新株予約権を与えられた者との間であらかじめ締結される新株予約権の行使により交付をされる当該株式会社の株式（譲渡制限株式に限る。ロにおいて同じ。）の管理に関する取決め（当該管理に係る契約が権利者の別に締結されるものであること、当該株式会社が、新株予約権の行使により交付をされる当該株式会社の株式につき帳簿を備え、権利者の別に、当該株式の取得その他の異動状況に関する事項を記載し、又は記録することによつて、当該株式を当該株式と同一銘柄の他の株式と区分して管理をすることその他の政令で定める要件が定められるものに限る。）に従い、政令で定めるところにより、当該取得後直ちに、当該株式会社により管理がされること。
art-29-2/par-1/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-1/item-6/sub-2
that, in accordance with an arrangement concluded in advance between the stock company pertaining to the exercise and the person granted the share options under the contract concerning the management of the shares of that stock company (limited to shares with restriction on transfer; the same applies in (b)) to be delivered through the exercise of share options (limited to an arrangement that sets out the requirements specified by Cabinet Order, such as that the contract pertaining to that management is concluded separately for each right holder, and that the stock company manages the shares of that stock company delivered through the exercise of share options separately from other shares of the same class as those shares by keeping books for those shares and stating or recording in them, for each right holder, matters concerning the acquisition of those shares and other changes in their status), pursuant to the provisions of Cabinet Order, immediately after the acquisition, the shares are managed by that stock company.
machine translation, not official
**七** 当該契約により当該新株予約権を与えられた者は、当該契約を締結した日から当該新株予約権の行使の日までの間において国外転出（国内に住所及び居所を有しないこととなることをいう。以下この号及び第五項において同じ。）をする場合には、当該国外転出をする時までに当該新株予約権に係る契約を締結した株式会社にその旨を通知しなければならないこと。
art-29-2/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-1/item-7
that a person granted the share options under the contract must, in the case of making a departure from Japan (meaning ceasing to have a domicile or residence in Japan; the same applies hereinafter in this item and paragraph (5)) during the period from the day of conclusion of the contract to the day of exercise of the share options, notify the stock company that concluded the contract pertaining to the share options to that effect by the time of that departure from Japan;
machine translation, not official
**八** 当該契約により当該新株予約権を与えられた者に係る中小企業等経営強化法第九条第二項に規定する認定社外高度人材活用新事業分野開拓計画（次項第二号及び第四号において「認定社外高度人材活用新事業分野開拓計画」という。）につき当該新株予約権の行使の日以前に同条第二項の規定による認定の取消しがあつた場合には、当該新株予約権に係る契約を締結した株式会社は、速やかに、その者にその旨を通知しなければならないこと。
art-29-2/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-1/item-8
that, where the certification under the provisions of Article 9, paragraph (2) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. of the certified plan for developing new business fields using outside highly skilled personnel prescribed in that paragraph (referred to in items (ii) and (iv) of the following paragraph as a "certified plan for developing new business fields using outside highly skilled personnel") pertaining to a person granted the share options under the contract has been revoked under the provisions of paragraph (2) of that Article on or before the day of exercise of the share options, the stock company that concluded the contract pertaining to the share options must promptly notify that person to that effect.
machine translation, not official
**第二項** 前項本文の規定は、権利者が特定新株予約権の行使をする際、次に掲げる要件（権利者が行使をする特定新株予約権が取締役等に対して与えられたものである場合には、第一号及び第三号に掲げる要件）を満たす場合に限り、適用する。
art-29-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-2
The provisions of the main clause of the preceding paragraph apply only if, when a right holder exercises specified share options, the following requirements (where the specified share options exercised by the right holder were granted to a director, etc., the requirements listed in items (i) and (iii)) are met:
machine translation, not official
**一** 当該権利者が、当該権利者（その者が権利承継相続人である場合には、その者の被相続人である取締役等）が当該特定新株予約権に係る付与決議の日において当該行使に係る株式会社の大口株主及び大口株主の特別関係者に該当しなかつたことを誓約する書面を当該株式会社に提出（当該書面の提出に代えて行う電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法をいう。以下この項及び次項において同じ。）による当該書面に記載すべき事項の提供を含む。）をしたこと。
art-29-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-2/item-1
that the right holder has submitted to the stock company pertaining to the exercise a document pledging that the right holder (where the right holder is an heir succeeding to the rights, the director, etc. who is that heir's decedent) was neither a major shareholder nor a person specially related to a major shareholder of that stock company on the day of the grant resolution pertaining to the specified share options (including the provision, by electronic or magnetic means (meaning a method using an electronic data processing system or any other method using information and communications technology; the same applies hereinafter in this paragraph and the following paragraph), of the matters to be stated in that document in lieu of the submission of that document);
machine translation, not official
**二** 当該権利者が、当該権利者に係る認定社外高度人材活用新事業分野開拓計画の実施時期の開始等の日から当該行使の日まで引き続き居住者であつたことを誓約する書面を当該行使に係る株式会社に提出（当該書面の提出に代えて行う電磁的方法による当該書面に記載すべき事項の提供を含む。）をしたこと。
art-29-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-2/item-2
that the right holder has submitted to the stock company pertaining to the exercise a document pledging that the right holder has continuously been a resident from the start date of implementation, etc. of the certified plan for developing new business fields using outside highly skilled personnel pertaining to the right holder to the day of that exercise (including the provision, by electronic or magnetic means, of the matters to be stated in that document in lieu of the submission of that document);
machine translation, not official
**三** 当該権利者が、当該特定新株予約権の行使の日の属する年における当該権利者の他の特定新株予約権の行使の有無（当該他の特定新株予約権の行使があつた場合には、当該行使に係る権利行使価額及びその行使年月日）その他財務省令で定める事項を記載した書面を当該行使に係る株式会社に提出（当該書面の提出に代えて行う電磁的方法による当該書面に記載すべき事項の提供を含む。次号において同じ。）をしたこと。
art-29-2/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-2/item-3
that the right holder has submitted to the stock company pertaining to the exercise a document stating whether the right holder has exercised other specified share options in the year that includes the day of exercise of the specified share options (where the other specified share options have been exercised, the exercise price pertaining to that exercise and the date of exercise), and any other matters specified by Order of the Ministry of Finance (including the provision, by electronic or magnetic means, of the matters to be stated in that document in lieu of the submission of that document; the same applies in the following item);
machine translation, not official
**四** 当該行使に係る株式会社が、当該権利者に係る認定社外高度人材活用新事業分野開拓計画につき中小企業等経営強化法第九条第二項の規定による認定の取消しがなかつたことを確認し、当該権利者から提出を受けた前号の書面（電磁的方法により提供された当該書面に記載すべき事項を記録した電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。次項において同じ。）を含む。）に当該確認をした事実を記載し、又は記録したこと。
art-29-2/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-2/item-4
that the stock company pertaining to the exercise has confirmed that the certification of the certified plan for developing new business fields using outside highly skilled personnel pertaining to the right holder has not been revoked under the provisions of Article 9, paragraph (2) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc., and has stated or recorded the fact of that confirmation in the document referred to in the preceding item submitted by the right holder (including an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form, or any other form not recognizable to human senses, which is used in information processing by computers; the same applies in the following paragraph) in which the matters to be stated in that document provided by electronic or magnetic means are recorded).
machine translation, not official
**第三項** 前項第一号から第三号までの株式会社は、同項第一号から第三号までの書面の同項第一号から第三号までに規定する提出を受けた場合には、財務省令で定めるところにより、これらの書面（電磁的方法により提供されたこれらの書面に記載すべき事項を記録した電磁的記録を含む。）を保存しなければならない。
art-29-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-3
The stock company referred to in items (i) through (iii) of the preceding paragraph must, when it has received the submission prescribed in items (i) through (iii) of that paragraph of the documents referred to in items (i) through (iii) of that paragraph, preserve those documents (including electronic or magnetic records in which the matters to be stated in those documents provided by electronic or magnetic means are recorded) pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第四項** 次に掲げる事由により、第一項本文の規定の適用を受けた個人（以下この項及び次項において「特例適用者」という。）が有する当該適用を受けて取得をした株式その他これに類する株式として政令で定めるもの（第一項第六号イに規定する取決めに従い金融商品取引業者等の振替口座簿に記載若しくは記録を受け、若しくは金融商品取引業者等の営業所等に保管の委託若しくは管理等信託がされているもの又は同号ロに規定する取決めに従い同号ロに規定する株式会社（当該株式会社を法人税法第二条第十一号に規定する被合併法人とする合併により同項第六号ロに規定する管理に係る契約の移転を受けた当該合併に係る同条第十二号に規定する合併法人その他の財務省令で定める法人を含む。以下この項及び第七項において同じ。）により管理がされているものに限る。以下この条において「特定株式」という。）の全部又は一部の返還又は移転があつた場合（特例適用者から相続（限定承認に係るものを除く。）又は遺贈（公益信託に関する法律（令和六年法律第三十号）第二条第一項第一号に規定する公益信託の受託者に対するものであつてその信託財産とするためのもの及び包括遺贈のうち限定承認に係るものを除く。）により特定株式（特定従事者に対して与えられた特定新株予約権の行使により取得をした株式その他これに類する株式として政令で定めるものを除く。以下この項及び次項において「取締役等の特定株式」という。）の取得をした個人（以下この項において「承継特例適用者」という。）が、当該取締役等の特定株式を第一項第六号イに規定する取決めに従い引き続き当該取締役等の特定株式に係る金融商品取引業者等の振替口座簿に記載若しくは記録を受け、若しくは金融商品取引業者等の営業所等に保管の委託若しくは管理等信託をし、又は当該取締役等の特定株式を同号ロに規定する取決めに従い引き続き当該取締役等の特定株式の管理をしていた同号ロに規定する株式会社により管理をさせる場合を除く。）には、当該返還又は移転があつた特定株式については、その事由が生じた時に、その時における価額に相当する金額による譲渡があつたものと、第一号に掲げる事由による返還を受けた特例適用者については、当該事由が生じた時に、その時における価額に相当する金額をもつて当該返還を受けた特定株式の数に相当する数の当該特定株式と同一銘柄の株式の取得をしたものとそれぞれみなして、第三十七条の十及び第三十七条の十一の規定その他の所得税に関する法令の規定を適用する。次に掲げる事由により、承継特例適用者が有する承継特定株式（特例適用者から当該相続又は遺贈により取得をした取締役等の特定株式その他これに類する株式として政令で定めるもので、第一項第六号イに規定する取決めに従い引き続き当該取締役等の特定株式に係る金融商品取引業者等の振替口座簿に記載若しくは記録を受け、若しくは金融商品取引業者等の営業所等に保管の委託若しくは管理等信託がされ、又は同号ロに規定する取決めに従い引き続き当該取締役等の特定株式の管理をしていた同号ロに規定する株式会社により管理がされているものをいう。以下この条において同じ。）の全部又は一部の返還又は移転があつた場合についても、同様とする。
art-29-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-4
Where, due to any of the following events, all or part of the shares acquired by an individual who has received the application of the provisions of the main clause of paragraph (1) (referred to in this paragraph and the following paragraph as a "person granted the special rule") upon receiving that application, or any other shares specified by Cabinet Order as similar thereto, held by that individual (limited to those that have received entries or records in the transfer account book of a financial instruments business operator, etc. or are placed in custody or in a trust for management, etc. with the business office or similar place of a financial instruments business operator, etc. in accordance with the arrangement prescribed in paragraph (1), item (vi), (a), or that are managed, in accordance with the arrangement prescribed in (b) of that item, by the stock company prescribed in (b) of that item (including the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act pertaining to a merger in which that stock company is the merged corporation prescribed in item (xi) of that Article, which has received the transfer of the contract pertaining to the management prescribed in paragraph (1), item (vi), (b) through that merger, and any other corporation specified by Order of the Ministry of Finance; the same applies hereinafter in this paragraph and paragraph (7)); referred to in this Article as "specified shares") have been returned or transferred (excluding the case where an individual who has acquired specified shares (excluding shares acquired through the exercise of specified share options granted to a specified engaged person and any other shares specified by Cabinet Order as similar thereto; referred to in this paragraph and the following paragraph as "specified shares of directors, etc.") from a person granted the special rule by inheritance (excluding inheritance pertaining to a qualified acceptance) or bequest (excluding a bequest to the trustee of a public interest trust prescribed in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (Act No. 30 of 2024) made for inclusion in its trust property, and a universal legacy pertaining to a qualified acceptance) (referred to in this paragraph as a "successor subject to the special provisions") continues to have those specified shares of directors, etc. receive entries or records in the transfer account book of the financial instruments business operator, etc. pertaining to those specified shares of directors, etc., or to place them in custody or in a trust for management, etc. with the business office or similar place of the financial instruments business operator, etc., in accordance with the arrangement prescribed in paragraph (1), item (vi), (a), or continues to have those specified shares of directors, etc. managed, in accordance with the arrangement prescribed in (b) of that item, by the stock company prescribed in (b) of that item that had been managing those specified shares of directors, etc.), the provisions of Article 37-10 and Article 37-11 and other provisions of laws and regulations concerning income tax apply by deeming that, for the specified shares so returned or transferred, a transfer was made, at the time the event occurred, for an amount equivalent to their value at that time, and that a person granted the special rule who has received a return due to the event listed in item (i) acquired, at the time the event occurred, shares of the same class as those specified shares, in a number equivalent to the number of the specified shares returned, for an amount equivalent to their value at that time. The same applies where, due to any of the following events, all or part of the inherited specified shares (meaning specified shares of directors, etc. acquired from a person granted the special rule by that inheritance or bequest, and any other shares specified by Cabinet Order as similar thereto, which continue to receive entries or records in the transfer account book of the financial instruments business operator, etc. pertaining to those specified shares of directors, etc., or to be placed in custody or in a trust for management, etc. with the business office or similar place of the financial instruments business operator, etc., in accordance with the arrangement prescribed in paragraph (1), item (vi), (a), or continue to be managed, in accordance with the arrangement prescribed in (b) of that item, by the stock company prescribed in (b) of that item that had been managing those specified shares of directors, etc.; the same applies hereinafter in this Article) held by a successor subject to the special provisions have been returned or transferred.
machine translation, not official
**一** 当該金融商品取引業者等の振替口座簿への記載若しくは記録、保管の委託若しくは管理等信託又は第一項第六号ロに規定する株式会社による管理に係る契約の解約又は終了（同号イ又はロに規定する取決めに従つてされる譲渡に係る終了その他政令で定める終了を除く。）
art-29-2/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-4/item-1
cancellation or termination of the contract pertaining to entries or records in the transfer account book of that financial instruments business operator, etc., custody, or a trust for management, etc., or to management by the stock company prescribed in paragraph (1), item (vi), (b) (excluding a termination pertaining to a transfer made in accordance with the arrangement prescribed in (a) or (b) of that item and any other termination specified by Cabinet Order);
machine translation, not official
**二** 贈与（法人に対するもの及び公益信託に関する法律第二条第一項第一号に規定する公益信託（以下この号において「公益信託」という。）の受託者である個人に対するもの（その信託財産とするためのものに限る。）を除く。）又は相続（限定承認に係るものを除く。）若しくは遺贈（法人に対するもの並びに公益信託の受託者である個人に対するもの（その信託財産とするためのものに限る。）及び個人に対する包括遺贈のうち限定承認に係るものを除く。）
art-29-2/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-4/item-2
gift (excluding a gift to a corporation and a gift to an individual who is the trustee of a public interest trust prescribed in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (referred to in this item as a "public interest trust") (limited to a gift made for inclusion in its trust property)), or inheritance (excluding inheritance pertaining to a qualified acceptance) or bequest (excluding a bequest to a corporation, a bequest to an individual who is the trustee of a public interest trust (limited to a bequest made for inclusion in its trust property), and a universal legacy to an individual pertaining to a qualified acceptance);
machine translation, not official
**三** 第一項第六号イ又はロに規定する取決めに従つてされる譲渡以外の譲渡でその譲渡の時における価額より低い価額によりされるもの（所得税法第五十九条第一項第二号に規定する譲渡に該当するものを除く。）
art-29-2/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-4/item-3
a transfer other than a transfer made in accordance with the arrangement prescribed in paragraph (1), item (vi), (a) or (b), which is made at a price lower than the value at the time of the transfer (excluding a transfer that falls under the transfer prescribed in Article 59, paragraph (1), item (ii) of the Income Tax Act).
machine translation, not official
**第五項** 特例適用者が国外転出をする場合には、その国外転出の時に有する特定株式（取締役等の特定株式を除く。）のうちその国外転出の時における価額に相当する金額として政令で定める金額（以下この項において「国外転出時価額」という。）がその取得に要した金額として政令で定める金額を超えるもので政令で定めるもの（以下この項において「特定従事者の特定株式」という。）については、その国外転出の時に、権利行使時価額（当該特定従事者の特定株式の国外転出時価額と当該特例適用者が当該特定従事者の特定株式に係る特定新株予約権の行使をした日における当該特定従事者の特定株式の価額に相当する金額として政令で定める金額とのうちいずれか少ない金額をいう。以下この項において同じ。）による譲渡があつたものと、当該特例適用者については、その国外転出の時に、当該権利行使時価額をもつて当該特定従事者の特定株式の数に相当する数の当該特定従事者の特定株式と同一銘柄の株式の取得をしたものとそれぞれみなして、第三十七条の十及び第三十七条の十一の規定その他の所得税に関する法令の規定を適用する。
art-29-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-5
Where a person granted the special rule makes a departure from Japan, with regard to those of the specified shares (excluding specified shares of directors, etc.) held at the time of that departure from Japan for which the amount specified by Cabinet Order as the amount equivalent to their value at the time of that departure from Japan (referred to in this paragraph as the "value at the time of departure from Japan") exceeds the amount specified by Cabinet Order as the amount spent on their acquisition, and which are specified by Cabinet Order (referred to in this paragraph as the "specified engaged person's specified shares"), the provisions of Article 37-10 and Article 37-11 and other provisions of laws and regulations concerning income tax apply by deeming that a transfer was made, at the time of that departure from Japan, at the value at exercise (meaning the lesser of the value at the time of departure from Japan of those specified engaged person's specified shares and the amount specified by Cabinet Order as the amount equivalent to the value of those specified engaged person's specified shares on the day on which the person granted the special rule exercised the specified share options pertaining to those specified engaged person's specified shares; the same applies hereinafter in this paragraph), and that the person granted the special rule acquired, at the time of that departure from Japan, shares of the same class as those specified engaged person's specified shares, in a number equivalent to the number of those specified engaged person's specified shares, for that value at exercise.
machine translation, not official
**第六項** 付与決議に基づく契約により取締役等若しくは権利承継相続人又は特定従事者に特定新株予約権を与える株式会社は、政令で定めるところにより、当該特定新株予約権の付与に関する調書（以下この条において「特定新株予約権の付与に関する調書」という。）を、その付与をした日の属する年の翌年一月三十一日までに、税務署長に提出しなければならない。
art-29-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-6
A stock company that grants specified share options to a director, etc., an heir succeeding to the rights, or a specified engaged person under a contract based on a grant resolution must submit a report on the grant of those specified share options (referred to in this Article as a "report on the grant of specified share options") to the district director by January 31 of the year following the year that includes the day of the grant, pursuant to the provisions of Cabinet Order.
machine translation, not official
**第七項** 第一項第六号イ又はロに規定する取決めに従い、特定株式又は承継特定株式につき、振替口座簿への記載若しくは記録をし、若しくは保管の委託を受け、若しくは管理等信託を引き受けている金融商品取引業者等又は管理をしている同号ロに規定する株式会社は、政令で定めるところにより、当該特定株式又は承継特定株式の受入れ若しくは取得又は交付その他の異動状況に関する調書（以下この条において「特定株式等の異動状況に関する調書」という。）を、毎年一月三十一日までに、税務署長に提出しなければならない。
art-29-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-7
A financial instruments business operator, etc. that, in accordance with the arrangement prescribed in paragraph (1), item (vi), (a) or (b), makes entries or records in the transfer account book for, accepts custody of, or accepts a trust for management, etc. of, specified shares or inherited specified shares, or the stock company prescribed in (b) of that item that manages them, must submit a report on the acceptance or acquisition, delivery, or other changes in the status of those specified shares or inherited specified shares (referred to in this Article as a "report on changes in specified shares, etc.") to the district director by January 31 of each year, pursuant to the provisions of Cabinet Order.
machine translation, not official
**第八項** 第一項本文の規定の適用を受ける場合における株式の取得価額の計算の特例、同項本文の規定の適用を受ける場合における株式の譲渡に係る国内源泉所得の範囲及び非居住者に対する課税の方法の特例、特定株式又は承継特定株式の譲渡に係る所得税法第二百二十四条の三及び第二百二十五条の規定の特例、特定株式の取得に係る同法第二百二十八条の二の規定の特例その他第一項、第四項及び第五項の規定の適用に関し必要な事項は、政令で定める。
art-29-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-8
Special provisions on the calculation of the acquisition cost of shares in the case where the provisions of the main clause of paragraph (1) are applied, special provisions on the scope of domestic source income pertaining to the transfer of shares and on the method of taxation of nonresidents in the case where the provisions of the main clause of that paragraph are applied, special provisions on the provisions of Article 224-3 and Article 225 of the Income Tax Act pertaining to the transfer of specified shares or inherited specified shares, special provisions on the provisions of Article 228-2 of that Act pertaining to the acquisition of specified shares, and other necessary matters concerning the application of the provisions of paragraph (1), paragraph (4), and paragraph (5) are specified by Cabinet Order.
machine translation, not official
**第九項** 国税庁、国税局又は税務署の当該職員は、特定新株予約権の付与に関する調書又は特定株式等の異動状況に関する調書の提出に関する調査について必要があるときは、当該特定新株予約権の付与に関する調書若しくは特定株式等の異動状況に関する調書を提出する義務がある者に質問し、その者の特定新株予約権の付与若しくは特定株式若しくは承継特定株式の受入れ若しくは取得若しくは交付その他の異動状況に関する帳簿書類その他の物件を検査し、又は当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-29-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-9
The relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office may, when necessary for an investigation concerning the submission of a report on the grant of specified share options or a report on changes in specified shares, etc., ask questions of a person who is obliged to submit that report on the grant of specified share options or report on changes in specified shares, etc., inspect that person's books and documents and other articles concerning the grant of specified share options or the acceptance or acquisition, delivery, or other changes in the status of specified shares or inherited specified shares, or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**第十項** 国税庁、国税局又は税務署の当該職員は、特定新株予約権の付与に関する調書又は特定株式等の異動状況に関する調書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。
art-29-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-10
The relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office may, when necessary for an investigation concerning the submission of a report on the grant of specified share options or a report on changes in specified shares, etc., retain articles submitted in that investigation.
machine translation, not official
**第十一項** 国税庁、国税局又は税務署の当該職員は、第九項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-29-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-11
The relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office, when asking questions, conducting an inspection, or requesting presentation or submission pursuant to the provisions of paragraph (9), must carry an identification card and present it to the person concerned when requested.
machine translation, not official
**第十二項** 第九項及び第十項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
art-29-2/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-12
The authority of the officials under the provisions of paragraph (9) and paragraph (10) must not be construed as being granted for the purpose of criminal investigation.
machine translation, not official
**第十三項** 前項に定めるもののほか、第十項の規定の適用に関し必要な事項は、政令で定める。
art-29-2/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-13
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (10) are specified by Cabinet Order.
machine translation, not official
### 第二十九条の三（勤労者が受ける財産形成給付金等に係る課税の特例） — Special Provisions on Taxation of Asset-Building Benefits, etc. Received by Workers
caption: machine translation, not official
art-29-3 · https://japanlaw.org/en/special-taxation-measures-act/art-29-3 · https://japanlaw.org/l/332AC0000000026/art-29-3
**第一項** 勤労者財産形成促進法第二条第一号に規定する勤労者が、同法第六条の二第一項に規定する勤労者財産形成給付金契約又は同法第六条の三第二項に規定する第一種勤労者財産形成基金契約若しくは同条第三項に規定する第二種勤労者財産形成基金契約に基づき一時金として支払を受ける同法第六条の二第二項に規定する財産形成給付金又は同法第六条の四第二項に規定する第一種財産形成基金給付金若しくは同条第三項に規定する第二種財産形成基金給付金（以下この条において「財産形成給付金等」という。）のうち、同法第六条の二第一項第六号又は同法第六条の三第二項第六号若しくは同条第三項第五号に規定する中途支払理由でやむを得ないものとして政令で定めるもの以外の理由により支払を受ける財産形成給付金等の額は、同法第六条の二第一項に規定する信託会社等又は同法第六条の三第二項に規定する信託会社等若しくは同条第三項に規定する銀行等がそれぞれ支払をする所得税法第二十八条第一項に規定する給与等の金額とみなし、その他の財産形成給付金等の額は、これらの者がそれぞれ支払をする一時所得に係る収入金額とみなして、同法の規定を適用する。
art-29-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-29-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-29-3/par-1
With regard to the asset-building benefits prescribed in Article 6-2, paragraph (2) of the Workers' Property Accumulation Promotion Act, or the type 1 asset-building fund benefits prescribed in Article 6-4, paragraph (2) of that Act or the type 2 asset-building fund benefits prescribed in paragraph (3) of that Article (referred to in this Article as "asset-building benefits, etc."), that a worker prescribed in Article 2, item (i) of that Act receives as a lump sum under a workers' asset-building benefit contract prescribed in Article 6-2, paragraph (1) of that Act, or a type 1 workers' asset-building fund contract prescribed in Article 6-3, paragraph (2) of that Act or a type 2 workers' asset-building fund contract prescribed in paragraph (3) of that Article, the amount of asset-building benefits, etc. received for a reason other than a reason for interim payment prescribed in Article 6-2, paragraph (1), item (vi) of that Act, or Article 6-3, paragraph (2), item (vi) or paragraph (3), item (v) of that Act that is specified by Cabinet Order as unavoidable is deemed to be the amount of salary, etc. prescribed in Article 28, paragraph (1) of the Income Tax Act paid respectively by the trust company, etc. prescribed in Article 6-2, paragraph (1) of the Workers' Property Accumulation Promotion Act, or the trust company, etc. prescribed in Article 6-3, paragraph (2) of that Act or the bank, etc. prescribed in paragraph (3) of that Article, and the amount of other asset-building benefits, etc. is deemed to be revenue pertaining to occasional income paid respectively by those persons, and the provisions of the Income Tax Act apply.
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### 第二十九条の四（退職勤労者が弁済を受ける未払賃金に係る課税の特例） — Special Provisions on Taxation of Unpaid Wages for Which Retired Workers Receive Payment
caption: machine translation, not official
art-29-4 · https://japanlaw.org/en/special-taxation-measures-act/art-29-4 · https://japanlaw.org/l/332AC0000000026/art-29-4
**第一項** 賃金の支払の確保等に関する法律（昭和五十一年法律第三十四号）第七条（同法第十六条の規定により読み替えて適用される場合を含む。以下この条において同じ。）に規定する事業主に係る事業を退職した労働者が同法第七条の規定により同条の未払賃金に係る債務で所得税法第二十八条第一項に規定する給与等に係るものにつき弁済を受けた金額は、当該事業主から当該退職の日において支払を受けるべき同法第三十条第一項に規定する退職手当等の金額とみなして、同法の規定を適用する。
art-29-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-29-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-29-4/par-1
The amount for which a worker who has retired from a business pertaining to an employer prescribed in Article 7 of the Act on Ensuring Wage Payment (Act No. 34 of 1976) (including as applied with the replacement of terms pursuant to the provisions of Article 16 of that Act; the same applies hereinafter in this Article) has received payment, pursuant to the provisions of Article 7 of that Act, of the debt pertaining to the unpaid wages referred to in that Article that pertains to salary, etc. prescribed in Article 28, paragraph (1) of the Income Tax Act is deemed to be the amount of severance pay or other such compensation prescribed in Article 30, paragraph (1) of the Income Tax Act to be received from that employer on the day of that retirement, and the provisions of the Income Tax Act apply.
machine translation, not official
## 第四節 山林所得及び譲渡所得等 — Section 4 Timber Income and Capital Gains
heading: Ministry of Justice translation — Japanese Law Translation Database System
ch-2/sec-4 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-4 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-4
## 第一款 山林所得の課税の特例 — Subsection 1 Special Provisions on Taxation of Timber Income
heading: machine translation, not official
ch-2/sec-4/subsec-1 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-4/subsec-1 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-4/subsec-1
### 第三十条（山林所得の概算経費控除） — Deduction of Estimated Expenses for Timber Income
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art-30 · https://japanlaw.org/en/special-taxation-measures-act/art-30 · https://japanlaw.org/l/332AC0000000026/art-30
**第一項** 個人が、その年の十五年前の年の十二月三十一日以前から引き続き所有していた山林を伐採し、又は譲渡した場合において、当該伐採又は譲渡による山林所得の金額の計算上総収入金額から控除すべき必要経費は、所得税法第三十七条第二項並びに第二編第二章第二節第四款及び第五款の規定にかかわらず、当該伐採又は譲渡による収入金額（当該伐採又は譲渡に関し、伐採費、運搬費その他の財務省令で定める費用を要したときは、当該費用を控除した金額）に第四項の規定により定められた割合を乗じて算出した金額（その控除した金額又は山林所得を生ずべき業務につきその年において生じた同法第七十条第三項に規定する被災事業用資産の損失の金額があるときは、これらの金額を加算した金額）とすることができる。
art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/art-30/par-1
Where an individual has cut down or transferred forest that the individual has continuously held since on or before December 31 of the year 15 years before that year, the necessary expenses to be deducted from gross revenue in calculating the amount of timber income from that cutting or transfer may, notwithstanding the provisions of Article 37, paragraph (2) and Part II, Chapter II, Section 2, Subsections 4 and 5 of the Income Tax Act, be the amount calculated by multiplying the revenue from that cutting or transfer (where cutting expenses, transportation expenses, or other expenses specified by Order of the Ministry of Finance were required in connection with that cutting or transfer, the amount after deducting those expenses) by the ratio set pursuant to the provisions of paragraph (4) (where there is the amount so deducted, or an amount of losses on business assets damaged by disaster prescribed in Article 70, paragraph (3) of that Act that arose in that year with regard to the operations that generate timber income, the amount after adding those amounts).
machine translation, not official
**第二項** 前項の規定の適用については、相続、遺贈又は贈与により取得した山林は、相続人、受遺者又は受贈者が引き続き所有していたものとみなす。ただし、次に掲げる山林については、この限りでない。
art-30/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/art-30/par-2
With regard to the application of the provisions of the preceding paragraph, forest acquired by inheritance, bequest, or gift is deemed to have been held continuously by the heir, legatee, or donee; provided, however, that this does not apply to the following forests:
machine translation, not official
**一** 昭和二十八年中に包括遺贈により取得した山林
art-30/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-30/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-30/par-2/item-1
forested land acquired by universal legacy during 1953;
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**二** 昭和二十八年一月一日から昭和三十六年十二月三十一日までの間に遺贈（包括遺贈及び相続人に対する特定遺贈を除く。次号において同じ。）又は贈与（相続人に対する贈与で被相続人たる贈与者の死亡により効力を生ずべきものを除く。次号及び第四号において同じ。）により取得した山林
art-30/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-30/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-30/par-2/item-2
forested land acquired during the period from January 1, 1953 to December 31, 1961 by legacy (excluding universal legacy and specific legacy to an heir; the same applies in the following item) or gift (excluding a gift to an heir that is to take effect upon the death of the donor who is the decedent; the same applies in the following item and item (iv));
machine translation, not official
**三** 昭和三十七年一月一日から昭和四十年三月三十一日までの間に遺贈又は贈与により取得した山林で旧所得税法（昭和二十二年法律第二十七号）第五条の二第三項の規定の適用を受けなかつたもの
art-30/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-30/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-30/par-2/item-3
forested land acquired during the period from January 1, 1962 to March 31, 1965 by legacy or gift, to which the provisions of Article 5-2, paragraph (3) of the former Income Tax Act (Act No. 27 of 1947) were not applied;
machine translation, not official
**四** 昭和四十年四月一日から昭和四十七年十二月三十一日までの間に相続（限定承認に係るものに限る。次号において同じ。）、遺贈（包括遺贈のうち限定承認に係るもの以外のもの及び相続人に対する特定遺贈を除く。）又は贈与により取得した山林で所得税法の一部を改正する法律（昭和四十八年法律第八号）による改正前の所得税法第五十九条第二項の規定の適用を受けなかつたもの
art-30/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-30/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-30/par-2/item-4
forested land acquired during the period from April 1, 1965 to December 31, 1972 by inheritance (limited to inheritance involving qualified acceptance; the same applies in the following item), legacy (excluding universal legacy other than that involving qualified acceptance, and specific legacy to an heir) or gift, to which the provisions of Article 59, paragraph (2) of the Income Tax Act prior to the amendment by the Act Partially Amending the Income Tax Act (Act No. 8 of 1973) were not applied;
machine translation, not official
**五** 昭和四十八年一月一日以後に相続、遺贈（公益信託に関する法律第二条第一項第一号に規定する公益信託（以下この号において「公益信託」という。）の受託者に対するもの（その信託財産とするためのものに限る。）及び包括遺贈のうち限定承認に係るものに限る。）又は贈与（公益信託の受託者に対するもの（その信託財産とするためのものに限る。）に限る。）により取得した山林
art-30/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-30/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-30/par-2/item-5
forested land acquired on or after January 1, 1973 by inheritance, legacy (limited to legacy to the trustee of a public interest trust prescribed in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (hereinafter referred to in this item as a "public interest trust") (limited to legacy for the purpose of making it trust property) and universal legacy involving qualified acceptance) or gift (limited to gift to the trustee of a public interest trust (limited to gift for the purpose of making it trust property)).
machine translation, not official
**第三項** 第一項の規定は、確定申告書に、同項の規定の適用を受ける旨の記載がない場合には、適用しない。
art-30/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-30/par-3 · https://japanlaw.org/l/332AC0000000026/art-30/par-3
The provisions of paragraph (1) do not apply if the final return does not contain a statement to the effect that the provisions of that paragraph are to be applied.
machine translation, not official
**第四項** 第一項の規定により同項に規定する伐採又は譲渡による収入金額に乗ずべき割合は、その伐採又は譲渡の日の属する年の十五年前の年の翌年一月一日における山林の価額として政令で定めるところにより計算した金額及び同日以後において通常要すべき管理費その他の必要経費（同項に規定する伐採費、運搬費その他の財務省令で定める費用を除く。）を基礎として、財務省令で定める。
art-30/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-30/par-4 · https://japanlaw.org/l/332AC0000000026/art-30/par-4
The ratio by which the revenue from the felling or transfer prescribed in paragraph (1) is to be multiplied pursuant to the provisions of that paragraph is specified by Order of the Ministry of Finance on the basis of the amount calculated pursuant to the provisions of Cabinet Order as the value of the forested land as of January 1 of the year following the year 15 years before the year that includes the date of the felling or transfer, and of the management expenses and other necessary expenses normally required on or after that date (excluding felling expenses, transportation expenses and other expenses specified by Order of the Ministry of Finance as prescribed in that paragraph).
machine translation, not official
### 第三十条の二（山林所得に係る森林計画特別控除） — Special Deduction for Forest Plans Related to Timber Income
caption: machine translation, not official
art-30-2 · https://japanlaw.org/en/special-taxation-measures-act/art-30-2 · https://japanlaw.org/l/332AC0000000026/art-30-2
**第一項** 個人が、平成二十四年から令和十年までの各年において、その有する山林につき森林法（昭和二十六年法律第二百四十九号）第十一条第五項（同法第十二条第三項において準用する場合、木材の安定供給の確保に関する特別措置法（平成八年法律第四十七号）第八条の規定により読み替えて適用される場合及び同法第九条第二項又は第三項の規定により読み替えて適用される森林法第十二条第三項において準用する場合を含む。）の規定による市町村の長（同法第十九条の規定の適用がある場合には、同条第一項各号に掲げる場合の区分に応じ当該各号に定める者。第五項において同じ。）の認定を受けた同法第十一条第一項に規定する森林経営計画（同条第五項第二号ロに規定する公益的機能別森林施業を実施するためのものとして財務省令で定めるもの及び同法第十六条又は木材の安定供給の確保に関する特別措置法第九条第四項の規定による認定の取消しがあつたものを除く。第五項及び第八項において「森林経営計画」という。）に基づいてその山林の全部又は一部の伐採をし、又は譲渡（交換及び出資による譲渡その他政令で定める譲渡を除く。）をした場合（所得税法第五十九条第一項第一号の規定の適用がある場合及び森林の保健機能の増進に関する特別措置法（平成元年法律第七十一号）第二条第二項第二号に規定する森林保健施設を整備するために当該伐採又は譲渡をした場合を除く。）には、当該伐採又は譲渡の日の属する年分の当該伐採又は譲渡に係る山林所得の金額に対する所得税法第三十二条第三項の規定の適用については、同項に規定する必要経費を控除した残額は、当該残額に相当する金額から当該山林に係る森林計画特別控除額を控除した残額に相当する金額とする。
art-30-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-30-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-1
Where an individual, in any year from 2012 to 2028, fells all or part of the forested land that the individual owns or transfers it (excluding a transfer by exchange or by way of contribution in kind and any other transfer specified by Cabinet Order) based on a forest management plan prescribed in Article 11, paragraph (1) of the Forest Act (Act No. 249 of 1951) (excluding a plan specified by Order of the Ministry of Finance as a plan for implementing forest management by public benefit function prescribed in paragraph (5), item (ii), (b) of that Article, and a plan whose approval has been revoked pursuant to the provisions of Article 16 of the Forest Act or Article 9, paragraph (4) of the Act on Special Measures concerning Assurance of Stable Supply of Timber (Act No. 47 of 1996); referred to as a "forest management plan" in paragraph (5) and paragraph (8)) that has been approved, with regard to that forested land, by the head of a municipality (where the provisions of Article 19 of the Forest Act apply, the person specified in the respective items of paragraph (1) of that Article according to the categories of cases listed in those items; the same applies in paragraph (5)) pursuant to the provisions of Article 11, paragraph (5) of the Forest Act (including where it is applied mutatis mutandis pursuant to Article 12, paragraph (3) of that Act, where it is applied with the deemed replacement of terms pursuant to the provisions of Article 8 of the Act on Special Measures concerning Assurance of Stable Supply of Timber, and where it is applied mutatis mutandis pursuant to Article 12, paragraph (3) of the Forest Act as applied with the deemed replacement of terms pursuant to the provisions of Article 9, paragraph (2) or paragraph (3) of the Act on Special Measures concerning Assurance of Stable Supply of Timber) (excluding where the provisions of Article 59, paragraph (1), item (i) of the Income Tax Act apply and where the felling or transfer is made in order to develop a forest health facility prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures concerning Improvement of Public Health Function of Forests (Act No. 71 of 1989)), with regard to the application of the provisions of Article 32, paragraph (3) of the Income Tax Act to the amount of timber income pertaining to the felling or transfer for the year that includes the date of the felling or transfer, the balance remaining after deducting the necessary expenses prescribed in that paragraph is the amount equivalent to the balance remaining after deducting the special deduction amount for forest plans pertaining to that forested land from the amount equivalent to that balance.
machine translation, not official
**第二項** 前項に規定する森林計画特別控除額は、次に掲げる金額のうちいずれか低い金額（第二号に規定する必要経費の額を前条第一項の規定により算出する場合にあつては、第一号に掲げる金額）とする。
art-30-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-30-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-2
The special deduction amount for forest plans prescribed in the preceding paragraph is the lower of the following amounts (or, where the amount of necessary expenses prescribed in item (ii) is calculated pursuant to the provisions of paragraph (1) of the preceding Article, the amount listed in item (i)):
machine translation, not official
**一** 前項に規定する山林の伐採又は譲渡に係る収入金額（当該伐採又は譲渡に関し、伐採費、運搬費その他の財務省令で定める費用を要したときは、当該費用を控除した金額）の百分の二十（当該収入金額が二千万円を超える場合には、その超える部分の金額については、百分の十）に相当する金額
art-30-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-30-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-2/item-1
the amount equivalent to 20 percent (or, where the revenue exceeds 20 million yen, 10 percent for the portion of the amount in excess) of the revenue from the felling or transfer of forested land prescribed in the preceding paragraph (where felling expenses, transportation expenses and other expenses specified by Order of the Ministry of Finance were required in connection with the felling or transfer, the amount after deducting those expenses);
machine translation, not official
**二** 前号に規定する収入金額の百分の五十に相当する金額から所得税法第三十二条第三項に規定する必要経費の額（前号に規定する費用を要したとき、又はその年において生じた前条第一項に規定する被災事業用資産の損失の金額があるときは、当該費用の額及び当該被災事業用資産の損失の金額のうち当該収入金額に対応する部分の金額として政令で定めるところにより計算した金額を控除した金額）を控除した残額
art-30-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-30-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-2/item-2
the balance remaining after deducting, from the amount equivalent to 50 percent of the revenue prescribed in the preceding item, the amount of necessary expenses prescribed in Article 32, paragraph (3) of the Income Tax Act (where the expenses prescribed in the preceding item were required, or where there is an amount of losses on damaged business assets prescribed in paragraph (1) of the preceding Article that arose in that year, the amount after deducting those expenses and the amount calculated pursuant to the provisions of Cabinet Order as the portion of the amount of losses on the damaged business assets that corresponds to the revenue).
machine translation, not official
**第三項** 第一項の規定は、確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、同項の規定による山林所得の金額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
art-30-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-30-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-3
The provisions of paragraph (1) apply only if the final return contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount of timber income under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第四項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-30-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-30-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-4
Even where no final return has been filed, or where a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, apply the provisions of paragraph (1), only if a document containing the statement, and the written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph, are submitted.
machine translation, not official
**第五項** 森林経営計画につき森林法第十六条又は木材の安定供給の確保に関する特別措置法第九条第四項の規定による認定の取消しがあつた場合における第一項の規定の適用については、当該森林経営計画に係る同項に規定する市町村の長の認定を受けなかつたものとみなす。この場合において、当該認定の取消しがあつた日の属する年の前年以前の各年分の山林所得につき同項の規定の適用を受けた個人は、当該認定の取消しがあつた日から四月以内に、当該各年分（この項前段の規定により第一項の規定の適用を受けないこととなる年分に限る。）の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。
art-30-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-30-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-5
With regard to the application of the provisions of paragraph (1) in the case where the approval of a forest management plan has been revoked pursuant to the provisions of Article 16 of the Forest Act or Article 9, paragraph (4) of the Act on Special Measures concerning Assurance of Stable Supply of Timber, the approval of the head of a municipality prescribed in that paragraph pertaining to that forest management plan is deemed not to have been obtained. In this case, an individual who has received the application of the provisions of that paragraph with regard to the timber income for each year up to and including the year preceding the year that includes the date of revocation of the approval must, within four months from the date of revocation of the approval, file an amended return of income tax for each of those years (limited to the years for which the provisions of paragraph (1) cease to apply pursuant to the provisions of the first sentence of this paragraph), and must pay, within that time limit, the amount of tax to be paid upon filing that return.
machine translation, not official
**第六項** 前項の規定に該当することとなつた場合において、同項の規定による修正申告書の提出がないときは、納税地の所轄税務署長は、当該申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
art-30-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-30-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-6
Where the provisions of the preceding paragraph have come to apply, if the amended return under the provisions of that paragraph is not filed, the district director having jurisdiction over the place for tax payment is to make a reassessment pursuant to the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of income, the amount of income tax, and other matters that should have been stated in that return.
machine translation, not official
**第七項** 第五項の規定による修正申告書及び前項の更正に対する国税通則法の規定の適用については、次に定めるところによる。
art-30-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-30-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-7
With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under the provisions of paragraph (5) and to the reassessment set forth in the preceding paragraph, the following provisions apply:
machine translation, not official
**一** 当該修正申告書で第五項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを同法第十七条第二項に規定する期限内申告書とみなす。
art-30-2/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-30-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-7/item-1
an amended return that is filed within the time limit for filing prescribed in paragraph (5) is deemed to be a return filed by the due date prescribed in Article 17, paragraph (2) of the Act on General Rules for National Taxes, except where the provisions of Article 20 of that Act are applied;
machine translation, not official
**二** 当該修正申告書で第五項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第三十条の二第五項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第三十条の二第五項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」とする。
art-30-2/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-30-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-7/item-2
with regard to an amended return that is filed after the time limit for filing prescribed in paragraph (5) and to the reassessment, in the provisions of Chapter II through Chapter VII of the Act on General Rules for National Taxes, the phrases "statutory due date for filing a return" and "statutory due date for payment" are deemed to be replaced with "the time limit for filing an amended return prescribed in Article 30-2, paragraph (5) of the Act on Special Measures Concerning Taxation"; in Article 61, paragraph (1), item (i) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation"; in paragraph (2) of that Article, the phrase "return filed by the due date or return filed after the due date" is deemed to be replaced with "amended return under the provisions of Article 30-2, paragraph (5) of the Act on Special Measures Concerning Taxation"; and in Article 65, paragraph (1), paragraph (3), item (ii), and paragraph (5), item (ii) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation";
machine translation, not official
**三** 国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
art-30-2/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-30-2/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-7/item-3
the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item.
machine translation, not official
**第八項** 森林経営計画につき第五項に規定する認定の取消しがあつた場合における税務署長への通知に関し必要な事項は、政令で定める。
art-30-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-30-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-8
Necessary matters concerning notification to the district director in the case where the approval prescribed in paragraph (5) of a forest management plan has been revoked are specified by Cabinet Order.
machine translation, not official
## 第二款 長期譲渡所得の課税の特例 — Subsection 2 Special Provisions on Taxation on Long-Term Capital Gains
heading: machine translation, not official
ch-2/sec-4/subsec-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-4/subsec-2 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-4/subsec-2
### 第三十一条（長期譲渡所得の課税の特例） — Special Provisions on Taxation on Long-Term Capital Gains
caption: machine translation, not official
art-31 · https://japanlaw.org/en/special-taxation-measures-act/art-31 · https://japanlaw.org/l/332AC0000000026/art-31
**第一項** 個人が、その有する土地若しくは土地の上に存する権利（以下第三十二条までにおいて「土地等」という。）又は建物及びその附属設備若しくは構築物（以下同条までにおいて「建物等」という。）で、その年一月一日において所有期間が五年を超えるものの譲渡（建物又は構築物の所有を目的とする地上権又は賃借権の設定その他契約により他人（当該個人が非居住者である場合の所得税法第百六十一条第一項第一号に規定する事業場等を含む。）に土地を長期間使用させる行為で政令で定めるもの（第三十三条から第三十七条の六まで及び第三十七条の八において「譲渡所得の基因となる不動産等の貸付け」という。）を含む。以下第三十二条までにおいて同じ。）をした場合には、当該譲渡による譲渡所得については、同法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該譲渡に係る譲渡所得の金額（同法第三十三条第三項に規定する譲渡所得の特別控除額の控除をしないで計算した金額とし、第三十二条第一項に規定する短期譲渡所得の金額の計算上生じた損失の金額があるときは、同項後段の規定にかかわらず、当該計算した金額を限度として当該損失の金額を控除した後の金額とする。以下この項及び第三十一条の四において「長期譲渡所得の金額」という。）に対し、長期譲渡所得の金額（第三項第三号の規定により読み替えられた同法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額。以下第三十一条の三までにおいて「課税長期譲渡所得金額」という。）の百分の十五に相当する金額に相当する所得税を課する。この場合において、長期譲渡所得の金額の計算上生じた損失の金額があるときは、同法その他所得税に関する法令の規定の適用については、当該損失の金額は生じなかつたものとみなす。
art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
Where an individual transfers land or a right existing on land (hereinafter referred to as "land, etc." up to Article 32), or buildings and their associated facilities or structures (hereinafter referred to as "buildings, etc." up to that Article), that the individual owns and whose holding period exceeds five years as of January 1 of the year of the transfer (including the creation of a superficies right or a right of lease for the purpose of owning a building or structure, or any other act specified by Cabinet Order by which the individual allows another person (including a place of business, etc. prescribed in Article 161, paragraph (1), item (i) of the Income Tax Act, where the individual is a nonresident) to use land for a long period of time under a contract (referred to as "lending of real property, etc. giving rise to capital gains" in Articles 33 through 37-6 and Article 37-8); hereinafter the same applies up to Article 32), with regard to the capital gains from that transfer, notwithstanding the provisions of Article 22, Article 89, and Article 165 of that Act, income tax is imposed, separately from other income, on the amount of capital gains pertaining to the transfer during that year (meaning the amount calculated without deducting the special capital gain deduction prescribed in Article 33, paragraph (3) of that Act, and, where there is an amount of losses arising in the calculation of the amount of short-term capital gains prescribed in Article 32, paragraph (1), notwithstanding the provisions of the second sentence of that paragraph, the amount after deducting the amount of losses up to the calculated amount; hereinafter referred to as the "amount of long-term capital gains" in this paragraph and Article 31-4), in an amount equivalent to 15 percent of the amount of long-term capital gains (where the provisions of Articles 72 through 87 of that Act as applied with the deemed replacement of terms pursuant to the provisions of paragraph (3), item (iii) apply, the amount after that application; hereinafter referred to as "taxable long-term capital gains" up to Article 31-3). In this case, where there is an amount of losses arising in the calculation of the amount of long-term capital gains, with regard to the application of the provisions of that Act and other laws and regulations concerning income tax, the amount of losses is deemed not to have arisen.
machine translation, not official
**第二項** 前項に規定する所有期間とは、当該個人がその譲渡をした土地等又は建物等をその取得（建設を含む。）をした日の翌日から引き続き所有していた期間として政令で定める期間をいう。
art-31/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/art-31/par-2
The holding period prescribed in the preceding paragraph means the period specified by Cabinet Order as the period during which the individual has continuously owned the land, etc. or buildings, etc. that the individual transferred, from the day following the date of the acquisition (including construction) thereof.
machine translation, not official
**第三項** 第一項の規定の適用がある場合には、次に定めるところによる。
art-31/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-31/par-3 · https://japanlaw.org/l/332AC0000000026/art-31/par-3
Where the provisions of paragraph (1) apply, the following applies:
machine translation, not official
**一** 所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号中「山林所得金額」とあるのは、「山林所得金額並びに租税特別措置法第三十一条第一項（長期譲渡所得の課税の特例）（同法第三十一条の二（優良住宅地の造成等のために土地等を譲渡した場合の長期譲渡所得の課税の特例）又は第三十一条の三（居住用財産を譲渡した場合の長期譲渡所得の課税の特例）の規定により適用される場合を含む。以下同じ。）に規定する長期譲渡所得の金額（以下「長期譲渡所得の金額」という。）」とする。
art-31/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-3/item-1
with regard to the application of the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, in item (xxx) of that paragraph, the phrase "amount of timber income" is deemed to be replaced with "amount of timber income and the amount of long-term capital gains prescribed in Article 31, paragraph (1) (Special Provisions on Taxation on Long-Term Capital Gains) of the Act on Special Measures Concerning Taxation (including where it is applied pursuant to the provisions of Article 31-2 (Special Provisions on Taxation on Long-Term Capital Gains in the Case of Transfer of Land, etc. for Development, etc. of Superior Residential Areas) or Article 31-3 (Special Provisions on Taxation on Long-Term Capital Gains in the Case of Transfer of Residential Property) of that Act; the same applies hereinafter) (hereinafter referred to as the "amount of long-term capital gains")";
machine translation, not official
**二** 所得税法第六十九条の規定の適用については、同条第一項中「譲渡所得の金額」とあるのは「譲渡所得の金額（租税特別措置法第三十一条第一項（長期譲渡所得の課税の特例）に規定する譲渡による譲渡所得がないものとして計算した金額とする。）」と、「各種所得の金額」とあるのは「各種所得の金額（長期譲渡所得の金額を除く。）」とする。
art-31/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-31/par-3/item-2
with regard to the application of the provisions of Article 69 of the Income Tax Act, in paragraph (1) of that Article, the phrase "amount of capital gains" is deemed to be replaced with "amount of capital gains (meaning the amount calculated as if there were no capital gains from the transfer prescribed in Article 31, paragraph (1) (Special Provisions on Taxation on Long-Term Capital Gains) of the Act on Special Measures Concerning Taxation)", and the phrase "amount of income in each class" is deemed to be replaced with "amount of income in each class (excluding the amount of long-term capital gains)";
machine translation, not official
**三** 所得税法第七十一条及び第七十二条から第八十七条までの規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、長期譲渡所得の金額」とする。
art-31/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-31/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-31/par-3/item-3
with regard to the application of the provisions of Article 71 and Articles 72 through 87 of the Income Tax Act, the phrase "amount of gross income" in those provisions is deemed to be replaced with "amount of gross income, amount of long-term capital gains";
machine translation, not official
**四** 所得税法第九十二条、第九十五条及び第百六十五条の六の規定の適用については、同法第九十二条第一項中「前節（税率）」とあるのは「前節（税率）及び租税特別措置法第三十一条第一項（長期譲渡所得の課税の特例）」と、「課税総所得金額」とあるのは「課税総所得金額及び租税特別措置法第三十一条第一項に規定する課税長期譲渡所得金額の合計額」と、同条第二項中「課税総所得金額に係る所得税額」とあるのは「課税総所得金額に係る所得税額、同項に規定する課税長期譲渡所得金額に係る所得税額」と、同法第九十五条及び第百六十五条の六中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第三十一条第一項（長期譲渡所得の課税の特例）の規定による所得税の額」とする。
art-31/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-31/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-31/par-3/item-4
with regard to the application of the provisions of Article 92, Article 95, and Article 165-6 of the Income Tax Act, in Article 92, paragraph (1) of that Act, the phrase "the preceding Section (Tax Rates)" is deemed to be replaced with "the preceding Section (Tax Rates) and Article 31, paragraph (1) (Special Provisions on Taxation on Long-Term Capital Gains) of the Act on Special Measures Concerning Taxation", and the phrase "taxable gross income" is deemed to be replaced with "the total of taxable gross income and taxable long-term capital gains prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation"; in paragraph (2) of that Article, the phrase "the amount of income tax on taxable gross income" is deemed to be replaced with "the amount of income tax on taxable gross income, the amount of income tax on taxable long-term capital gains prescribed in that paragraph"; and in Article 95 and Article 165-6 of that Act, the phrase "the amount of income tax for that year" is deemed to be replaced with "the amount of income tax for that year and the amount of income tax under the provisions of Article 31, paragraph (1) (Special Provisions on Taxation on Long-Term Capital Gains) of the Act on Special Measures Concerning Taxation";
machine translation, not official
**五** 前各号に定めるもののほか、所得税法第二編第五章の規定による申請又は申告に関する特例その他第一項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-31/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-31/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-31/par-3/item-5
beyond what is provided for in the preceding items, special provisions concerning applications or returns under the provisions of Part II, Chapter V of the Income Tax Act and other necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (1) apply are specified by Cabinet Order.
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### 第三十一条の二（優良住宅地の造成等のために土地等を譲渡した場合の長期譲渡所得の課税の特例） — Special Provisions on Taxation on Long-Term Capital Gains in the Case of Transfer of Land, etc. for Development, etc. of Superior Residential Areas
caption: machine translation, not official
art-31-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2 · https://japanlaw.org/l/332AC0000000026/art-31-2
**第一項** 個人が、昭和六十二年十月一日から令和十年十二月三十一日までの間に、その有する土地等でその年一月一日において前条第二項に規定する所有期間が五年を超えるものの譲渡をした場合において、当該譲渡が優良住宅地等のための譲渡に該当するときは、当該譲渡（次条の規定の適用を受けるものを除く。以下この項において同じ。）による譲渡所得については、前条第一項前段の規定により当該譲渡に係る課税長期譲渡所得金額に対し課する所得税の額は、同項前段の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する額とする。
art-31-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-1
Where an individual, during the period from October 1, 1987 to December 31, 2028, transfers land, etc. that the individual owns and whose holding period prescribed in paragraph (2) of the preceding Article exceeds five years as of January 1 of the year of the transfer, if the transfer falls under a transfer for a superior residential area, etc., with regard to the capital gains from the transfer (excluding a transfer that is subject to the provisions of the following Article; hereinafter the same applies in this paragraph), notwithstanding the provisions of the first sentence of paragraph (1) of the preceding Article, the amount of income tax imposed on the taxable long-term capital gains pertaining to the transfer pursuant to the provisions of the first sentence of that paragraph is the amount equivalent to the amount specified in the following items according to the categories of cases listed in those items:
machine translation, not official
**一** 課税長期譲渡所得金額が二千万円以下である場合 当該課税長期譲渡所得金額の百分の十に相当する金額
art-31-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-1/item-1
where the taxable long-term capital gains are 20 million yen or less: the amount equivalent to 10 percent of the taxable long-term capital gains;
machine translation, not official
**二** 課税長期譲渡所得金額が二千万円を超える場合 次に掲げる金額の合計額
art-31-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-1/item-2
where the taxable long-term capital gains exceed 20 million yen: the total of the following amounts:
machine translation, not official
**イ** 二百万円
art-31-2/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-1/item-2/sub-1
2 million yen;
machine translation, not official
**ロ** 当該課税長期譲渡所得金額から二千万円を控除した金額の百分の十五に相当する金額
art-31-2/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-1/item-2/sub-2
the amount equivalent to 15 percent of the amount remaining after deducting 20 million yen from the taxable long-term capital gains.
machine translation, not official
**第二項** 前項に規定する優良住宅地等のための譲渡とは、次に掲げる土地等の譲渡に該当することにつき財務省令で定めるところにより証明がされたものをいう。
art-31-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2
The transfer for a superior residential area, etc. prescribed in the preceding paragraph means a transfer that has been certified, pursuant to the provisions of Order of the Ministry of Finance, as falling under any of the following transfers of land, etc.:
machine translation, not official
**一** 国、地方公共団体その他これらに準ずる法人に対する土地等の譲渡で政令で定めるもの
art-31-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-1
transfer of land, etc. to the State, a local government, or any other corporation equivalent thereto which is specified by Cabinet Order;
machine translation, not official
**二** 独立行政法人都市再生機構、土地開発公社その他これらに準ずる法人で宅地若しくは住宅の供給又は土地の先行取得の業務を行うことを目的とするものとして政令で定めるものに対する土地等の譲渡で、当該譲渡に係る土地等が当該業務を行うために直接必要であると認められるもの（土地開発公社に対する政令で定める土地等の譲渡に該当するものを除く。）
art-31-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-2
transfer of land, etc. to an Urban Renaissance Agency, a Land Development Public Corporation, or any other corporation equivalent thereto which is specified by Cabinet Order as a corporation aiming to conduct business for the provision of residential land or housing or advance acquisition of land, for which the transferred land, etc. is deemed to be directly necessary for conducting the business (excluding a transfer of land, etc. to a Land Development Public Corporation which is specified by Cabinet Order);
machine translation, not official
**三** 土地開発公社に対する次に掲げる土地等の譲渡で、当該譲渡に係る土地等が独立行政法人都市再生機構が施行するそれぞれ次に定める事業の用に供されるもの
art-31-2/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-3
transfer of the following land, etc. to a Land Development Public Corporation, with the transferred land, etc. being used for the respective projects specified below that are implemented by the Urban Renaissance Agency:
machine translation, not official
**イ** 被災市街地復興特別措置法（平成七年法律第十四号）第五条第一項の規定により都市計画に定められた被災市街地復興推進地域（以下第三十四条の二までにおいて「被災市街地復興推進地域」という。）内にある土地等 同法による被災市街地復興土地区画整理事業（以下第三十四条の二までにおいて「被災市街地復興土地区画整理事業」という。）
art-31-2/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-3/sub-1
land, etc. located within a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan pursuant to the provisions of Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster (Act No. 14 of 1995) (hereinafter referred to as a "promotion area for reconstruction of a disaster-damaged urban district" up to Article 34-2): a land readjustment project for reconstruction of a disaster-damaged urban district under that Act (hereinafter referred to as a "land readjustment project for reconstruction of a disaster-damaged urban district" up to Article 34-2);
machine translation, not official
**ロ** 被災市街地復興特別措置法第二十一条に規定する住宅被災市町村の区域内にある土地等 都市再開発法（昭和四十四年法律第三十八号）による第二種市街地再開発事業
art-31-2/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-3/sub-2
land, etc. located within the area of a housing-damaged municipality prescribed in Article 21 of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster: a type 2 urban redevelopment project under the Urban Renewal Act (Act No. 38 of 1969).
machine translation, not official
**四** 土地等の譲渡で第三十三条の四第一項に規定する収用交換等によるもの（前三号に掲げる譲渡又は政令で定める土地等の譲渡に該当するものを除く。）
art-31-2/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-4
transfer of land, etc. by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) (excluding that which falls under the category of a transfer listed in the preceding three items or a transfer of land, etc. specified by Cabinet Order);
machine translation, not official
**五** 都市再開発法による第一種市街地再開発事業の施行者に対する土地等の譲渡で、当該譲渡に係る土地等が当該事業の用に供されるもの（前各号に掲げる譲渡又は政令で定める土地等の譲渡に該当するものを除く。）
art-31-2/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-5
transfer of land, etc. to the project implementer of a type 1 urban redevelopment project under the Urban Renewal Act, with the transferred land, etc. being used for the project (excluding that which falls under the category of a transfer listed in the preceding items or any other transfer of land, etc. specified by Cabinet Order);
machine translation, not official
**六** 密集市街地における防災街区の整備の促進に関する法律（平成九年法律第四十九号）による防災街区整備事業の施行者に対する土地等の譲渡で、当該譲渡に係る土地等が当該事業の用に供されるもの（第一号から第四号までに掲げる譲渡又は政令で定める土地等の譲渡に該当するものを除く。）
art-31-2/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-6
transfer of land, etc. to the project implementer of a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (Act No. 49 of 1997), with the transferred land, etc. being used for the project (excluding that which falls under the category of a transfer listed in items (i) through (iv) or any other transfer of land, etc. specified by Cabinet Order);
machine translation, not official
**七** 都市再生特別措置法第二十五条に規定する認定計画に係る同条に規定する都市再生事業（当該認定計画に定められた建築物（その建築面積が財務省令で定める面積以上であるものに限る。）の建築がされること、その事業の施行される土地の区域の面積が一ヘクタール以上であることその他の政令で定める要件を満たすものに限る。）の同法第二十三条に規定する認定事業者（当該認定計画に定めるところにより当該認定事業者と当該区域内の土地等の取得に関する協定を締結した独立行政法人都市再生機構を含む。）に対する土地等の譲渡で、当該譲渡に係る土地等が当該都市再生事業の用に供されるもの（第二号から前号までに掲げる譲渡に該当するものを除く。）
art-31-2/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-7
transfer of land, etc. to a certified business operator as prescribed in Article 23 of the Act on Special Measures concerning Urban Reconstruction for an urban reconstruction project as prescribed in Article 25 of the Act under a certified plan as prescribed in the Article (limited to an urban reconstruction project that meets the requirements that the buildings specified in the certified plan (limited to buildings whose building area is the area specified by Order of the Ministry of Finance or more) are constructed and that the area of the district where the project is to be carried out is one hectare or more, as well as any other requirements specified by Cabinet Order) (such certified business operator includes the Urban Renaissance Agency that has concluded the agreement concerning the acquisition of land, etc. within the district with the certified business operator, as specified in the certified plan), with the transferred land, etc. being used for the urban reconstruction project (excluding that which falls under the category of a transfer listed in item (ii) through the preceding item);
machine translation, not official
**八** 国家戦略特別区域法第十一条第一項に規定する認定区域計画に定められている同法第二条第二項に規定する特定事業又は当該特定事業の実施に伴い必要となる施設を整備する事業（これらの事業のうち、産業の国際競争力の強化又は国際的な経済活動の拠点の形成に特に資するものとして財務省令で定めるものに限る。）を行う者に対する土地等の譲渡で、当該譲渡に係る土地等がこれらの事業の用に供されるもの（第二号から前号までに掲げる譲渡に該当するものを除く。）
art-31-2/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-8
transfer of land, etc. to a person who carries out a specified project prescribed in Article 2, paragraph (2) of the National Strategic Special Zones Act that is set forth in a certified zone plan prescribed in Article 11, paragraph (1) of that Act, or a project to develop facilities that become necessary in connection with the implementation of that specified project (limited to those projects specified by Order of the Ministry of Finance as particularly contributing to the strengthening of the international competitiveness of industry or to the formation of bases for international economic activities), with the transferred land, etc. being used for those projects (excluding that which falls under the category of a transfer listed in item (ii) through the preceding item);
machine translation, not official
**九** 所有者不明土地の利用の円滑化等に関する特別措置法（平成三十年法律第四十九号）第十三条第一項の規定により行われた裁定（同法第十条第一項第一号に掲げる権利に係るものに限るものとし、同法第十八条の規定により失効したものを除く。以下この号において「裁定」という。）に係る同法第十条第二項の裁定申請書（以下この号において「裁定申請書」という。）に記載された同項第二号の事業を行う当該裁定申請書に記載された同項第一号の事業者に対する次に掲げる土地等の譲渡（当該裁定後に行われるものに限る。）で、当該譲渡に係る土地等が当該事業の用に供されるもの（第一号から第三号まで又は第五号から前号までに掲げる譲渡に該当するものを除く。）
art-31-2/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-9
transfer of the following land, etc. (limited to a transfer made after the ruling) to the business operator referred to in Article 10, paragraph (2), item (i) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (Act No. 49 of 2018) who is stated in the written application for a ruling under paragraph (2) of that Article (hereinafter referred to in this item as the "written application for a ruling") pertaining to a ruling made pursuant to the provisions of Article 13, paragraph (1) of that Act (limited to a ruling pertaining to the right listed in Article 10, paragraph (1), item (i) of that Act, and excluding a ruling that has lost its effect pursuant to the provisions of Article 18 of that Act; hereinafter referred to in this item as a "ruling"), and who carries out the project referred to in item (ii) of that paragraph that is stated in that written application for a ruling, with the transferred land, etc. being used for that project (excluding that which falls under the category of a transfer listed in items (i) through (iii) or item (v) through the preceding item):
machine translation, not official
**イ** 当該裁定申請書に記載された特定所有者不明土地（所有者不明土地の利用の円滑化等に関する特別措置法第十条第二項第五号に規定する特定所有者不明土地をいう。以下この号において同じ。）又は当該特定所有者不明土地の上に存する権利
art-31-2/par-2/item-9/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-9/sub-1
specified land with an unknown owner stated in that written application for a ruling (meaning specified land with an unknown owner prescribed in Article 10, paragraph (2), item (v) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner; the same applies hereinafter in this item) or a right existing on that specified land with an unknown owner;
machine translation, not official
**ロ** 当該裁定申請書に添付された所有者不明土地の利用の円滑化等に関する特別措置法第十条第三項第一号に掲げる事業計画書の同号ハに掲げる計画に当該事業者が取得するものとして記載がされた特定所有者不明土地以外の土地又は当該土地の上に存する権利（当該裁定申請書に記載された当該事業が当該特定所有者不明土地以外の土地をイに掲げる特定所有者不明土地と一体として使用する必要性が高い事業と認められないものとして政令で定める事業に該当する場合における当該記載がされたものを除く。）
art-31-2/par-2/item-9/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-9/sub-2
land other than specified land with an unknown owner, or a right existing on that land, that is stated, as land to be acquired by that business operator, in the plan listed in (c) of the business plan listed in Article 10, paragraph (3), item (i) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner that is attached to that written application for a ruling (excluding what is so stated in the case where the project stated in that written application for a ruling falls under a project specified by Cabinet Order as a project that is not found to have a high need to use the land other than specified land with an unknown owner together with the specified land with an unknown owner listed in (a)).
machine translation, not official
**十** マンションの再生等の円滑化に関する法律（平成十四年法律第七十八号）第十五条第一項若しくは第六十四条第一項若しくは第三項の請求若しくは同法第五十六条第一項の申出に基づくマンション再生事業（同法第二条第一項第十号に規定するマンション再生事業をいい、良好な居住環境の確保に資するものとして政令で定めるものに限る。以下この号において同じ。）の施行者（同法第二条第一項第十号に規定する施行者をいう。以下この号において同じ。）に対する土地等（同法第五十五条第一項第二号に規定する隣接施行敷地権（以下この号において「隣接施行敷地権」という。）に係るもの及び同項第三号に規定する施行底地権に係るものを除く。）の譲渡又は同法第二条第一項第十一号に規定する建替前マンション若しくは滅失したマンション（同項第一号に規定するマンションをいう。以下この号及び次号において同じ。）で同項第十三号に規定する再建敷地の上に存していたものが政令で定める建築物に該当し、かつ、同項第十四号に規定する再生後マンションの延べ面積が当該建替前マンション若しくは当該滅失したマンションの延べ面積以上であるマンション再生事業の施行者に対する土地等（隣接施行敷地権に係るものに限る。）の譲渡で、これらの譲渡に係る土地等がこれらのマンション再生事業の用に供されるもの（第七号から前号までに掲げる譲渡に該当するものを除く。）
art-31-2/par-2/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-10
transfer of land, etc. (excluding that pertaining to a right to an adjacent project site prescribed in Article 55, paragraph (1), item (ii) of the Act on Facilitation of the Regeneration, etc. of Condominiums (Act No. 78 of 2002) (hereinafter referred to in this item as a "right to an adjacent project site") and that pertaining to a right to the underlying land of a project prescribed in item (iii) of that paragraph) to the project implementer (meaning the project implementer prescribed in Article 2, paragraph (1), item (x) of that Act; hereinafter the same applies in this item) of a condominium regeneration project (meaning a condominium regeneration project prescribed in Article 2, paragraph (1), item (x) of that Act, limited to one specified by Cabinet Order as contributing to securing a good living environment; hereinafter the same applies in this item) based on a demand under Article 15, paragraph (1) or Article 64, paragraph (1) or paragraph (3) of that Act or an offer under Article 56, paragraph (1) of that Act, or transfer of land, etc. (limited to that pertaining to a right to an adjacent project site) to the project implementer of a condominium regeneration project in which the pre-reconstruction condominium prescribed in Article 2, paragraph (1), item (xi) of that Act or the lost condominium (meaning a condominium prescribed in item (i) of that paragraph; hereinafter the same applies in this item and the following item) that stood on the reconstruction site prescribed in item (xiii) of that paragraph falls under a building specified by Cabinet Order, and the total floor area of the post-regeneration condominium prescribed in item (xiv) of that paragraph is the total floor area of that pre-reconstruction condominium or that lost condominium or more, with the land, etc. pertaining to these transfers being used for those condominium regeneration projects (excluding that which falls under the category of a transfer listed in item (vii) through the preceding item);
machine translation, not official
**十一** マンションの再生等の円滑化に関する法律第百二十一条第一項の請求に基づく同法第四条第二項第六号に規定するマンション等売却事業（当該マンション等売却事業に係る同法第百七条に規定する認定除却等計画その他財務省令で定める計画に、マンションを除却した後の土地又は同法第二条第一項第二十三号に規定する売却敷地に新たに建築されるマンション（良好な居住環境を備えたものとして政令で定めるものに限る。）に関する事項、これらの土地において整備される道路、公園、広場その他の公共の用に供する施設に関する事項その他の財務省令で定める事項の記載があるものに限る。以下この号において同じ。）を実施する者に対する土地等の譲渡又は当該マンション等売却事業に係る同法第百四十一条第一項の認可を受けた同項に規定する分配金取得計画（同法第百四十五条において準用する同項の規定により当該分配金取得計画の変更に係る認可を受けた場合には、その変更後のもの）に基づく当該マンション等売却事業を実施する者に対する土地等の譲渡で、これらの譲渡に係る土地等がこれらのマンション等売却事業の用に供されるもの
art-31-2/par-2/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-11 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-11
transfer of land, etc. to a person who implements a condominium, etc. sale project prescribed in Article 4, paragraph (2), item (vi) of the Act on Facilitation of the Regeneration, etc. of Condominiums based on a demand under Article 121, paragraph (1) of that Act (limited to a project for which the certified removal, etc. plan prescribed in Article 107 of that Act or any other plan specified by Order of the Ministry of Finance pertaining to that condominium, etc. sale project contains matters concerning a condominium (limited to one specified by Cabinet Order as having a good living environment) to be newly built on the land after the removal of the condominium or on the site for sale prescribed in Article 2, paragraph (1), item (xxiii) of that Act, matters concerning roads, parks, open spaces and other facilities for public use to be developed on that land, and other matters specified by Order of the Ministry of Finance; hereinafter the same applies in this item), or transfer of land, etc. to a person who implements that condominium, etc. sale project based on the distribution money acquisition plan prescribed in Article 141, paragraph (1) of that Act that has obtained the approval under that paragraph in connection with that condominium, etc. sale project (where approval for a change to that distribution money acquisition plan has been obtained pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 145 of that Act, the plan after the change), with the land, etc. pertaining to these transfers being used for those condominium, etc. sale projects;
machine translation, not official
**十二** 建築面積が政令で定める面積以上である建築物の建築をする事業（当該事業の施行される土地の区域の面積が五百平方メートル以上であることその他の政令で定める要件を満たすものに限る。）を行う者に対する都市計画法第四条第二項に規定する都市計画区域のうち政令で定める区域内にある土地等の譲渡で、当該譲渡に係る土地等が当該事業の用に供されるもの（第七号から第十号まで又は次号から第十六号までに掲げる譲渡に該当するものを除く。）
art-31-2/par-2/item-12 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-12 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-12
transfer of land, etc., which is located in a district as specified by Cabinet Order within a city planning district as prescribed in Article 4, paragraph (2) of the City Planning Act, to a person who carries out a project to construct a building whose building area is the area specified by Cabinet Order or more (limited to a project that meets the requirement that the area of the district where the project is to be carried out is 500 square meters or more, as well as any other requirements specified by Cabinet Order), with the transferred land, etc. being used for the project (excluding that which falls under the category of a transfer listed in items (vii) through (x) or items (xiii) through (xvi));
machine translation, not official
**十三** 都市計画法第二十九条第一項の許可（同法第四条第二項に規定する都市計画区域のうち政令で定める区域内において行われる同条第十二項に規定する開発行為に係るものに限る。以下この号において「開発許可」という。）を受けて住宅建設の用に供される一団の宅地（次に掲げる要件を満たすものに限る。）の造成を行う個人（同法第四十四条又は第四十五条に規定する開発許可に基づく地位の承継があつた場合には、当該承継に係る被承継人である個人又は当該地位を承継した個人。第五項において同じ。）又は法人（同法第四十四条又は第四十五条に規定する開発許可に基づく地位の承継があつた場合には、当該承継に係る被承継人である法人又は当該地位を承継した法人。第五項において同じ。）に対する土地等の譲渡で、当該譲渡に係る土地等が当該一団の宅地の用に供されるもの（第七号から第九号までに掲げる譲渡に該当するものを除く。）
art-31-2/par-2/item-13 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-13
transfer of land, etc. to an individual or a corporation that is to carry out the development of a unit of residential land for use in residential construction (limited to that which meets the following requirements) after obtaining permission under Article 29, paragraph (1) of the City Planning Act (limited to permission pertaining to development activities prescribed in Article 4, paragraph (12) of that Act that are carried out within a district specified by Cabinet Order within a city planning district prescribed in paragraph (2) of that Article; hereinafter referred to in this item as a "development permit") (in the case where this status has been succeeded to based on the development permit prescribed in Article 44 or Article 45 of that Act, such individual is to be the individual who was the transferor in the succession who was to carry out the development or an individual who has succeeded to the status; the same applies in paragraph (5)) (in the case where this status has been succeeded to based on the development permit prescribed in Article 44 or Article 45 of the Act, such corporation is to be the corporation that was the transferor in the succession that was to carry out the development or the corporation that has succeeded to that status; the same applies in paragraph (5)), with the transferred land, etc. being used for the unit of residential land (excluding that which falls under the category of a transfer listed in items (vii) through (ix)):
machine translation, not official
**イ** 当該一団の宅地の面積が千平方メートル（開発許可を要する面積が千平方メートル未満である区域内の当該一団の宅地の面積にあつては、政令で定める面積）以上のものであること。
art-31-2/par-2/item-13/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-13/sub-1 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-13/sub-1
that the area of the unit of residential land is 1000 square meters or more (for the area of a unit of residential land within a district where the area that requires a development permit is less than 1000 square meters, the area specified by Cabinet Order or more); and
machine translation, not official
**ロ** 当該一団の宅地の造成が当該開発許可の内容に適合して行われると認められるものであること。
art-31-2/par-2/item-13/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-13/sub-2 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-13/sub-2
that the development of the unit of residential land is deemed to be carried out in conformity with the details of the development permit.
machine translation, not official
**十四** その宅地の造成につき都市計画法第二十九条第一項の許可を要しない場合において住宅建設の用に供される一団の宅地（次に掲げる要件を満たすものに限る。）の造成を行う個人（当該造成を行う個人の死亡により当該造成に関する事業を承継した当該個人の相続人又は包括受遺者が当該造成を行う場合には、その死亡した個人又は当該相続人若しくは包括受遺者。第五項において同じ。）又は法人（当該造成を行う法人の合併による消滅により当該造成に関する事業を引き継いだ当該合併に係る法人税法第二条第十二号に規定する合併法人が当該造成を行う場合には当該合併により消滅した法人又は当該合併法人とし、当該造成を行う法人の分割により当該造成に関する事業を引き継いだ当該分割に係る同条第十二号の三に規定する分割承継法人が当該造成を行う場合には当該分割をした法人又は当該分割承継法人とする。第五項において同じ。）に対する土地等の譲渡で、当該譲渡に係る土地等が当該一団の宅地の用に供されるもの（第七号から第九号までに掲げる譲渡又は政令で定める土地等の譲渡に該当するものを除く。）
art-31-2/par-2/item-14 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-14
in cases where permission under Article 29, paragraph (1) of the City Planning Act is not required for development of a unit of residential land, the transfer of land, etc. to an individual or a corporation that is to carry out the development of the unit of residential land for use in residential construction (limited to that which meets the following requirements) (in the case where an heir or universal legatee has succeeded to the project for the development due to the death of the individual who was carrying out the development, and where the heir or universal legatee then carries out the development, such individual is to be the deceased individual who was to carry out the development or the heir or universal legatee; the same applies in paragraph (5)) (in the case where the corporation carrying out the development has extinguished as a result of a merger and the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act that was involved in the merger has succeeded to the project for the development and carries out the development, such corporation is to be the extinguished corporation that was to carry out the development or the merging corporation; and in the case where the corporation carrying out the development has been split off and the succeeding corporation in the company split prescribed in item (xii)-3 of that Article that was involved in the company split has succeeded to the project for the development and carries out the development, such corporation is to be the split-off corporation that was to carry out the development or the succeeding corporation in the company split; the same applies in paragraph (5)), with the transferred land, etc. being used for the unit of residential land (excluding that which falls under the category of a transfer listed in items (vii) through (ix) or a transfer of land, etc. specified by Cabinet Order):
machine translation, not official
**イ** 当該一団の宅地の面積が千平方メートル（政令で定める区域内の当該一団の宅地の面積にあつては、政令で定める面積）以上のものであること。
art-31-2/par-2/item-14/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-14/sub-1 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-14/sub-1
that the area of the unit of residential land is 1000 square meters or more (for the area of a unit of residential land within a district specified by Cabinet Order, the area specified by Cabinet Order or more);
machine translation, not official
**ロ** 都市計画法第四条第二項に規定する都市計画区域内において造成されるものであること。
art-31-2/par-2/item-14/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-14/sub-2 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-14/sub-2
that the development is carried out within a city planning district as prescribed in Article 4, paragraph (2) of the City Planning Act; and
machine translation, not official
**ハ** 当該一団の宅地の造成が、住宅建設の用に供される優良な宅地の供給に寄与するものであることについて政令で定めるところにより都道府県知事の認定を受けて行われ、かつ、当該認定の内容に適合して行われると認められるものであること。
art-31-2/par-2/item-14/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-14/sub-3 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-14/sub-3
that the development of the unit of residential land is carried out by obtaining authorization from the prefectural governor, as specified by Cabinet Order, as a project contributing to supplying good residential land to be used for constructing houses, and is deemed to be carried out in conformity with the details of the authorization.
machine translation, not official
**十五** 一団の住宅又は中高層の耐火共同住宅（それぞれ次に掲げる要件を満たすものに限る。）の建設を行う個人（当該建設を行う個人の死亡により当該建設に関する事業を承継した当該個人の相続人又は包括受遺者が当該建設を行う場合には、その死亡した個人又は当該相続人若しくは包括受遺者。次号及び第五項において同じ。）又は法人（当該建設を行う法人の合併による消滅により当該建設に関する事業を引き継いだ当該合併に係る法人税法第二条第十二号に規定する合併法人が当該建設を行う場合には当該合併により消滅した法人又は当該合併法人とし、当該建設を行う法人の分割により当該建設に関する事業を引き継いだ当該分割に係る同条第十二号の三に規定する分割承継法人が当該建設を行う場合には当該分割をした法人又は当該分割承継法人とする。次号及び同項において同じ。）に対する土地等の譲渡で、当該譲渡に係る土地等が当該一団の住宅又は中高層の耐火共同住宅の用に供されるもの（第七号から第十号まで又は前二号に掲げる譲渡に該当するものを除く。）
art-31-2/par-2/item-15 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-15 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-15
transfer of land, etc. to an individual or a corporation that is to construct a group of houses or mid-to-high-rise fire-proof apartment houses (limited to that which meets the following requirements) (in the case where an heir or universal legatee has succeeded to the project for the construction due to the death of the individual carrying out the development, and where the heir or universal legatee then carries out the construction, such individual is to be the deceased individual who was to carry out the construction or the heir or universal legatee; the same applies in the following item and paragraph (5)) (in the case where the corporation carrying out the construction has extinguished as a result of a merger and the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act that was involved in the merger has succeeded to the project for the construction and carries out the construction, such corporation is to be the extinguished corporation that was to carry out the construction or the merging corporation; and in the case where the corporation carrying out the construction has been split off and the succeeding corporation in the company split prescribed in item (xii)-3 of that Article that was involved in the company split has succeeded to the project for the construction and carries out the construction, such corporation is to be the split-off corporation that was to carry out the construction or the succeeding corporation in the company split; the same applies in the following item and that paragraph), with the transferred land, etc. being used for constructing the group of houses or mid-to-high-rise fire-proof apartment houses (excluding that which falls under the category of a transfer listed in items (vii) through (x) or the preceding two items):
machine translation, not official
**イ** 一団の住宅にあつてはその建設される住宅の戸数が二十五戸以上のものであること。
art-31-2/par-2/item-15/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-15/sub-1 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-15/sub-1
that a group of houses satisfies the requirement that the number of houses to be constructed is 25 or more;
machine translation, not official
**ロ** 中高層の耐火共同住宅にあつては住居の用途に供する独立部分（建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第二条第一項に規定する建物の部分に相当するものをいう。）が十五以上のものであること又は当該中高層の耐火共同住宅の床面積が千平方メートル以上のものであることその他政令で定める要件を満たすものであること。
art-31-2/par-2/item-15/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-15/sub-2 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-15/sub-2
that mid-to-high-rise fire-proof apartment houses satisfy the requirement that independent units to be used as residences (meaning the units equivalent to the parts of a building as prescribed in Article 2, paragraph (1) of the Act on Building Unit Ownership (Act No. 69 of 1962)) are 15 or more or that the floor area of the mid-to-high-rise fire-proof apartment houses is 1000 square meters or more, as well as any other requirements as specified by Cabinet Order;
machine translation, not official
**ハ** 前号ロに規定する都市計画区域内において建設されるものであること。
art-31-2/par-2/item-15/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-15/sub-3 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-15/sub-3
that these are constructed within a city planning district prescribed in (b) of the preceding item; and
machine translation, not official
**ニ** 当該一団の住宅又は中高層の耐火共同住宅の建設が優良な住宅の供給に寄与するものであることについて政令で定めるところにより都道府県知事（当該中高層の耐火共同住宅でその用に供される土地の面積が千平方メートル未満のものにあつては、市町村長）の認定を受けたものであること。
art-31-2/par-2/item-15/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-15/sub-4 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-15/sub-4
that the construction of the group of houses or mid-to-high-rise fire-proof apartment houses is carried out by obtaining authorization from the prefectural governor, as specified by Cabinet Order, as a project contributing to supplying good houses (for mid-to-high-rise fire-proof apartment houses with a land area of less than 1000 square meters, by obtaining such authorization from the mayor of the municipality).
machine translation, not official
**十六** 住宅又は中高層の耐火共同住宅（それぞれ次に掲げる要件を満たすものに限る。）の建設を行う個人又は法人に対する土地等（土地区画整理法（昭和二十九年法律第百十九号）による土地区画整理事業の同法第二条第四項に規定する施行地区内の土地等で同法第九十八条第一項の規定による仮換地の指定（仮に使用又は収益をすることができる権利の目的となるべき土地又はその部分の指定を含む。以下この号において同じ。）がされたものに限る。）の譲渡のうち、その譲渡が当該指定の効力発生の日（同法第九十九条第二項の規定により使用又は収益を開始することができる日が定められている場合には、その日）から三年を経過する日の属する年の十二月三十一日までの間に行われるもので、当該譲渡をした土地等につき仮換地の指定がされた土地等が当該住宅又は中高層の耐火共同住宅の用に供されるもの（第七号から第十号まで又は前三号に掲げる譲渡に該当するものを除く。）
art-31-2/par-2/item-16 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-16 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-16
transfer of land, etc. (limited to land, etc. within a district for a land readjustment project as prescribed in Article 2, paragraph (4) of the Land Readjustment Act (Act No. 119 of 1954) carried out under the Act, for which provisional substitute land has been designated under Article 98, paragraph (1) of the Act (including the case where the land or the part thereof subject to the right to provisionally use or to receive proceeds therefrom has been designed; hereinafter the same applies in this item)) to an individual or a corporation that constructs a house or a mid-to-high-rise fire-proof apartment house (limited to that which meets the following requirements), which is made not later than December 31 of the year that includes the day on which three years have elapsed from the day on which the designation has become effective (in the case where the day on which the individual or the corporation may start using or receiving proceeds from the right is determined pursuant to the provisions of Article 99, paragraph (2) of the Act, from that day), with the land, etc. designated as provisional substitute land for the transferred land, etc. being used for constructing the house or mid-to-high-rise fire-proof apartment house (excluding that which falls under the category of a transfer listed in items (vii) through (x) or the preceding three items):
machine translation, not official
**イ** 住宅にあつては、その建設される住宅の床面積及びその住宅の用に供される土地等の面積が政令で定める要件を満たすものであること。
art-31-2/par-2/item-16/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-16/sub-1 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-16/sub-1
that the house satisfies the requirements specified by Cabinet Order concerning the floor area of the house to be constructed and the land area for constructing the house;
machine translation, not official
**ロ** 中高層の耐火共同住宅にあつては、前号ロに規定する政令で定める要件を満たすものであること。
art-31-2/par-2/item-16/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-16/sub-2 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-16/sub-2
that a mid-to-high-rise fire-proof apartment house satisfies the requirements specified by Cabinet Order as prescribed in (b) of the preceding item; and
machine translation, not official
**ハ** 住宅又は中高層の耐火共同住宅が建築基準法（昭和二十五年法律第二百一号）その他住宅の建築に関する法令に適合するものであると認められること。
art-31-2/par-2/item-16/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-16/sub-3 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-16/sub-3
that a house or mid-to-high-rise fire-proof apartment house is deemed to be in conformity with the Building Standards Act (Act No. 201 of 1950) and other laws and regulations concerning the construction of housing.
machine translation, not official
**第三項** 第一項の規定は、個人が、昭和六十二年十月一日から令和十年十二月三十一日までの間に、その有する土地等でその年一月一日において前条第二項に規定する所有期間が五年を超えるものの譲渡をした場合において、当該譲渡が確定優良住宅地等予定地のための譲渡（その譲渡の日から同日以後二年を経過する日の属する年の十二月三十一日までの期間（住宅建設の用に供される宅地の造成に要する期間が通常二年を超えることその他の政令で定めるやむを得ない事情がある場合には、その譲渡の日から政令で定める日までの期間。第五項において「予定期間」という。）内に前項第十三号から第十六号までに掲げる土地等の譲渡に該当することとなることが確実であると認められることにつき財務省令で定めるところにより証明がされたものをいう。第八項において同じ。）に該当するときについて準用する。この場合において、第一項中「優良住宅地等のための譲渡」とあるのは、「第三項に規定する確定優良住宅地等予定地のための譲渡」と読み替えるものとする。
art-31-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-3
The provisions of paragraph (1) apply mutatis mutandis where an individual, during the period from October 1, 1987 to December 31, 2028, transfers land, etc. that the individual owns and whose holding period prescribed in paragraph (2) of the preceding Article exceeds five years as of January 1 of the year of the transfer, if the transfer falls under a transfer for a determined site for constructing a superior residential area, etc. (meaning a transfer that has been certified, pursuant to the provisions of Order of the Ministry of Finance, as being found certain to come to fall under a transfer of land, etc. listed in items (xiii) through (xvi) of the preceding paragraph within the period from the date of the transfer until December 31 of the year that includes the day on which two years have elapsed from that date (where there are unavoidable circumstances specified by Cabinet Order, such as that the period required for the development of residential land for use in residential construction normally exceeds two years, the period from the date of the transfer until the date specified by Cabinet Order; referred to as the "scheduled period" in paragraph (5)); the same applies in paragraph (8)). In this case, the phrase "transfer for a superior residential area, etc." in paragraph (1) is deemed to be replaced with "transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3)".
machine translation, not official
**第四項** 第一項（前項において準用する場合を含む。）の場合において、個人が、その有する土地等につき、第三十三条から第三十三条の四まで、第三十四条から第三十五条の三まで、第三十六条の二、第三十六条の五、第三十七条、第三十七条の四から第三十七条の六まで又は第三十七条の八の規定の適用を受けるときは、当該土地等の譲渡は、第一項又は前項に規定する優良住宅地等のための譲渡又は確定優良住宅地等予定地のための譲渡に該当しないものとみなす。
art-31-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-4
In the case referred to in paragraph (1) (including where it is applied mutatis mutandis pursuant to the preceding paragraph), where an individual receives the application of the provisions of Articles 33 through 33-4, Articles 34 through 35-3, Article 36-2, Article 36-5, Article 37, Articles 37-4 through 37-6, or Article 37-8 with regard to land, etc. that the individual owns, the transfer of that land, etc. is deemed not to fall under the transfer for a superior residential area, etc. or the transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (1) or the preceding paragraph.
machine translation, not official
**第五項** 第三項の規定の適用を受けた者から同項の規定の適用を受けた譲渡に係る土地等の買取りをした第二項第十三号若しくは第十四号の造成又は同項第十五号若しくは第十六号の建設を行う個人又は法人は、当該譲渡の全部又は一部が予定期間内に同項第十三号から第十六号までに掲げる土地等の譲渡に該当することとなつた場合には、当該第三項の規定の適用を受けた者に対し、遅滞なく、その該当することとなつた当該譲渡についてその該当することとなつたことを証する財務省令で定める書類を交付しなければならない。
art-31-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-5
An individual or a corporation that carries out the development referred to in paragraph (2), item (xiii) or item (xiv) or the construction referred to in item (xv) or item (xvi) of that paragraph and that has purchased, from a person who has received the application of the provisions of paragraph (3), land, etc. pertaining to the transfer to which the provisions of that paragraph were applied must, where all or part of the transfer has come to fall under a transfer of land, etc. listed in items (xiii) through (xvi) of paragraph (2) within the scheduled period, deliver without delay to the person who has received the application of the provisions of paragraph (3), with regard to the transfer that has come to so fall, a document specified by Order of the Ministry of Finance certifying that it has come to so fall.
machine translation, not official
**第六項** 第三項の規定の適用を受けた者は、同項の規定の適用を受けた譲渡に係る前項に規定する書類の交付を受けた場合には、納税地の所轄税務署長に対し、財務省令で定めるところにより、当該書類を提出しなければならない。
art-31-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-6
Where a person who has received the application of the provisions of paragraph (3) has received the delivery of the document prescribed in the preceding paragraph pertaining to the transfer to which the provisions of paragraph (3) were applied, the person must submit the document to the district director having jurisdiction over the place for tax payment, pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第七項** 第三項の規定の適用を受けた土地等の譲渡の全部又は一部が、特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、第三項に規定する予定期間内に第二項第十三号から第十六号までに掲げる土地等の譲渡に該当することが困難となつた場合で政令で定める場合において、当該予定期間の初日から当該予定期間の末日後二年以内の日で政令で定める日までの間に当該譲渡の全部又は一部が同項第十三号から第十六号までに掲げる土地等の譲渡に該当することとなることが確実であると認められることにつき財務省令で定めるところにより証明がされたときは、第三項、第五項及び次項から第十項までの規定の適用については、第三項に規定する予定期間は、当該初日から当該政令で定める日までの期間とする。
art-31-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-7
Where it has become difficult for all or part of a transfer of land, etc. to which the provisions of paragraph (3) were applied to fall under a transfer of land, etc. listed in items (xiii) through (xvi) of paragraph (2) within the scheduled period prescribed in paragraph (3), due to unavoidable circumstances arising from an emergency disaster designated as a specified emergency disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, in a case specified by Cabinet Order, if it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that all or part of the transfer is found certain to come to fall under a transfer of land, etc. listed in items (xiii) through (xvi) of that paragraph during the period from the first day of the scheduled period until the date specified by Cabinet Order that falls within two years after the last day of the scheduled period, then with regard to the application of the provisions of paragraph (3), paragraph (5), and the following paragraph through paragraph (10), the scheduled period prescribed in paragraph (3) is the period from that first day until that date specified by Cabinet Order.
machine translation, not official
**第八項** 第三項の規定の適用を受けた者は、同項の規定の適用を受けた譲渡の全部又は一部が同項に規定する予定期間内に第二項第十三号から第十六号までに掲げる土地等の譲渡に該当しないこととなつた場合には、当該予定期間を経過した日から四月以内に第三項の規定の適用を受けた譲渡のあつた日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。この場合において、その該当しないこととなつた譲渡は、同項の規定にかかわらず、確定優良住宅地等予定地のための譲渡ではなかつたものとみなす。
art-31-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-8
Where all or part of the transfer to which the provisions of paragraph (3) were applied has come not to fall under a transfer of land, etc. listed in items (xiii) through (xvi) of paragraph (2) within the scheduled period prescribed in paragraph (3), the person who has received the application of the provisions of paragraph (3) must, within four months from the day on which the scheduled period has elapsed, file an amended return of income tax for the year that includes the date of the transfer to which the provisions of paragraph (3) were applied, and must pay, within that time limit, the amount of tax to be paid upon filing that return. In this case, notwithstanding the provisions of that paragraph, the transfer that has come not to so fall is deemed not to have been a transfer for a determined site for constructing a superior residential area, etc.
machine translation, not official
**第九項** 前項の場合において、修正申告書の提出がないときは、納税地の所轄税務署長は、当該申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
art-31-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-9
In the case referred to in the preceding paragraph, if the amended return is not filed, the district director having jurisdiction over the place for tax payment is to make a reassessment pursuant to the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of income, the amount of income tax, and other matters that should have been stated in that return.
machine translation, not official
**第十項** 第八項の規定による修正申告書及び前項の更正に対する国税通則法の規定の適用については、次に定めるところによる。
art-31-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-10
With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under the provisions of paragraph (8) and to the reassessment set forth in the preceding paragraph, the following provisions apply:
machine translation, not official
**一** 当該修正申告書で第八項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを同法第十七条第二項に規定する期限内申告書とみなす。
art-31-2/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-10/item-1
an amended return that is filed within the time limit for filing prescribed in paragraph (8) is deemed to be a return filed by the due date prescribed in Article 17, paragraph (2) of the Act on General Rules for National Taxes, except where the provisions of Article 20 of that Act are applied;
machine translation, not official
**二** 当該修正申告書で第八項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第三十一条の二第八項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第三十一条の二第八項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」とする。
art-31-2/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-10/item-2
with regard to an amended return that is filed after the time limit for filing prescribed in paragraph (8) and to the reassessment, in the provisions of Chapter II through Chapter VII of the Act on General Rules for National Taxes, the phrases "statutory due date for filing a return" and "statutory due date for payment" are deemed to be replaced with "the time limit for filing an amended return prescribed in Article 31-2, paragraph (8) of the Act on Special Measures Concerning Taxation"; in Article 61, paragraph (1), item (i) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation"; in paragraph (2) of that Article, the phrase "return filed by the due date or return filed after the due date" is deemed to be replaced with "amended return under the provisions of Article 31-2, paragraph (8) of the Act on Special Measures Concerning Taxation"; and in Article 65, paragraph (1), paragraph (3), item (ii), and paragraph (5), item (ii) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation";
machine translation, not official
**三** 国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
art-31-2/par-10/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-10/item-3
the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item.
machine translation, not official
### 第三十一条の三（居住用財産を譲渡した場合の長期譲渡所得の課税の特例） — Special Provisions on Taxation on Long-Term Capital Gains in the Case of Transfer of Residential Property
caption: machine translation, not official
art-31-3 · https://japanlaw.org/en/special-taxation-measures-act/art-31-3 · https://japanlaw.org/l/332AC0000000026/art-31-3
**第一項** 個人が、その有する土地等又は建物等でその年一月一日において第三十一条第二項に規定する所有期間が十年を超えるもののうち居住用財産に該当するものの譲渡（当該個人の配偶者その他の当該個人と政令で定める特別の関係がある者に対してするもの及び所得税法第五十八条の規定又は前条、第三十三条から第三十三条の三まで、第三十五条の三、第三十六条の二、第三十六条の五、第三十七条、第三十七条の四、第三十七条の五（同条第六項を除く。）、第三十七条の六若しくは第三十七条の八の規定の適用を受けるものを除く。以下この条において同じ。）をした場合（当該個人がその年の前年又は前々年において既にこの項の規定の適用を受けている場合を除く。）には、当該譲渡による譲渡所得については、第三十一条第一項前段の規定により当該譲渡に係る課税長期譲渡所得金額に対し課する所得税の額は、同項前段の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する額とする。
art-31-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
Where an individual transfers land, etc. or buildings, etc. that the individual owns, whose holding period prescribed in Article 31, paragraph (2) exceeds 10 years as of January 1 of the year of the transfer, and that fall under residential property (excluding a transfer made to the individual's spouse or any other person who has a special relationship with the individual specified by Cabinet Order, and a transfer that is subject to the provisions of Article 58 of the Income Tax Act or the provisions of the preceding Article, Articles 33 through 33-3, Article 35-3, Article 36-2, Article 36-5, Article 37, Article 37-4, Article 37-5 (excluding paragraph (6) of that Article), Article 37-6, or Article 37-8; hereinafter the same applies in this Article) (excluding where the individual has already received the application of the provisions of this paragraph in the year preceding that year or in the year before the preceding year), with regard to the capital gains from the transfer, notwithstanding the provisions of the first sentence of Article 31, paragraph (1), the amount of income tax imposed on the taxable long-term capital gains pertaining to the transfer pursuant to the provisions of the first sentence of that paragraph is the amount equivalent to the amount specified in the following items according to the categories of cases listed in those items:
machine translation, not official
**一** 課税長期譲渡所得金額が六千万円以下である場合 当該課税長期譲渡所得金額の百分の十に相当する金額
art-31-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1/item-1
where the taxable long-term capital gains are 60 million yen or less: the amount equivalent to 10 percent of the taxable long-term capital gains;
machine translation, not official
**二** 課税長期譲渡所得金額が六千万円を超える場合 次に掲げる金額の合計額
art-31-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1/item-2
where the taxable long-term capital gains exceed 60 million yen: the total of the following amounts:
machine translation, not official
**イ** 六百万円
art-31-3/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1/item-2/sub-1
6 million yen;
machine translation, not official
**ロ** 当該課税長期譲渡所得金額から六千万円を控除した金額の百分の十五に相当する金額
art-31-3/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1/item-2/sub-2
the amount equivalent to 15 percent of the amount remaining after deducting 60 million yen from the taxable long-term capital gains.
machine translation, not official
**第二項** 前項に規定する居住用財産とは、次に掲げる家屋又は土地等をいう。
art-31-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-2
The residential property prescribed in the preceding paragraph means the following houses or land, etc.:
machine translation, not official
**一** 当該個人がその居住の用に供している家屋で政令で定めるもののうち国内にあるもの
art-31-3/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-2/item-1
a house that the individual uses as the individual's residence, which is specified by Cabinet Order and is located in Japan;
machine translation, not official
**二** 前号に掲げる家屋で当該個人の居住の用に供されなくなつたもの（当該個人の居住の用に供されなくなつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間に譲渡されるものに限る。）
art-31-3/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-2/item-2
a house listed in the preceding item that has ceased to be used as the individual's residence (limited to one transferred during the period from the date on which it ceased to be used as the individual's residence until December 31 of the year that includes the day on which three years have elapsed from that date);
machine translation, not official
**三** 前二号に掲げる家屋及び当該家屋の敷地の用に供されている土地等
art-31-3/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-2/item-3
the houses listed in the preceding two items and the land, etc. used as the sites of those houses;
machine translation, not official
**四** 当該個人の第一号に掲げる家屋が災害により滅失した場合において、当該個人が当該家屋を引き続き所有していたとしたならば、その年一月一日において第三十一条第二項に規定する所有期間が十年を超える当該家屋の敷地の用に供されていた土地等（当該災害があつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間に譲渡されるものに限る。）
art-31-3/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-2/item-4
where a house of the individual listed in item (i) has been lost due to a disaster, land, etc. that was used as the site of the house, whose holding period prescribed in Article 31, paragraph (2) would exceed 10 years as of January 1 of the year of the transfer if the individual had continued to own the house (limited to land, etc. transferred during the period from the date of the disaster until December 31 of the year that includes the day on which three years have elapsed from that date).
machine translation, not official
**第三項** 第一項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、同項の規定に該当する旨を証する書類として財務省令で定める書類の添付がある場合に限り、適用する。
art-31-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-3
The provisions of paragraph (1) apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and has attached to it the documents specified by Order of the Ministry of Finance as documents certifying that the case falls under the provisions of that paragraph.
machine translation, not official
**第四項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-31-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-4
Even where no final return has been filed, or where a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, apply the provisions of paragraph (1), only if a document containing the statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph are submitted.
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### 第三十一条の四（長期譲渡所得の概算取得費控除） — Deduction of Estimated Acquisition Cost for Long-Term Capital Gains
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art-31-4 · https://japanlaw.org/en/special-taxation-measures-act/art-31-4 · https://japanlaw.org/l/332AC0000000026/art-31-4
**第一項** 個人が昭和二十七年十二月三十一日以前から引き続き所有していた土地等又は建物等を譲渡した場合における長期譲渡所得の金額の計算上収入金額から控除する取得費は、所得税法第三十八条及び第六十一条の規定にかかわらず、当該収入金額の百分の五に相当する金額とする。ただし、当該金額がそれぞれ次の各号に掲げる金額に満たないことが証明された場合には、当該各号に掲げる金額とする。
art-31-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-4/par-1
Where an individual transfers land, etc. or buildings, etc. that the individual has continuously owned since on or before December 31, 1952, notwithstanding the provisions of Article 38 and Article 61 of the Income Tax Act, the acquisition cost to be deducted from the revenue in calculating the amount of long-term capital gains is the amount equivalent to 5 percent of the revenue; provided, however, that if it is proved that the amount is less than the amount listed in each of the following items, it is the amount listed in that item:
machine translation, not official
**一** その土地等の取得に要した金額と改良費の額との合計額
art-31-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-31-4/par-1/item-1
the total of the amount required for the acquisition of the land, etc. and the amount of improvement expenses;
machine translation, not official
**二** その建物等の取得に要した金額と設備費及び改良費の額との合計額につき所得税法第三十八条第二項の規定を適用した場合に同項の規定により取得費とされる金額
art-31-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-31-4/par-1/item-2
the amount that would be deemed to be the acquisition cost pursuant to the provisions of Article 38, paragraph (2) of the Income Tax Act if the provisions of that paragraph were applied to the total of the amount required for the acquisition of the buildings, etc. and the amount of equipment expenses and improvement expenses.
machine translation, not official
**第二項** 第三十条第二項の規定は、前項の規定を適用する場合について準用する。この場合において、同条第二項本文中「山林」とあるのは「第三十一条の四第一項に規定する土地等又は建物等（以下この項において「土地建物等」という。）」と、同項ただし書中「山林」とあるのは「土地建物等」と読み替えるものとする。
art-31-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-31-4/par-2
The provisions of Article 30, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied. In this case, the term "forested land" in the main clause of paragraph (2) of that Article is deemed to be replaced with "land, etc. or buildings, etc. prescribed in Article 31-4, paragraph (1) (hereinafter referred to in this paragraph as "land or buildings, etc.")", and the term "forested land" in the proviso to that paragraph is deemed to be replaced with "land or buildings, etc.".
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## 第三款 短期譲渡所得の課税の特例 — Subsection 3 Special Provisions on Taxation on Short-Term Capital Gains
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ch-2/sec-4/subsec-3 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-4/subsec-3 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-4/subsec-3
### 第三十二条（短期譲渡所得の課税の特例） — Special Provisions on Taxation on Short-Term Capital Gains
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art-32 · https://japanlaw.org/en/special-taxation-measures-act/art-32 · https://japanlaw.org/l/332AC0000000026/art-32
**第一項** 個人が、その有する土地等又は建物等で、その年一月一日において第三十一条第二項に規定する所有期間が五年以下であるもの（その年中に取得をした土地等又は建物等で政令で定めるものを含む。）の譲渡をした場合には、当該譲渡による譲渡所得については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該譲渡に係る譲渡所得の金額（同法第三十三条第三項に規定する譲渡所得の特別控除額の控除をしないで計算した金額とし、第三十一条第一項に規定する長期譲渡所得の金額の計算上生じた損失の金額があるときは、同項後段の規定にかかわらず、当該計算した金額を限度として当該損失の金額を控除した後の金額とする。以下この項において「短期譲渡所得の金額」という。）に対し、課税短期譲渡所得金額（短期譲渡所得の金額（第四項において準用する第三十一条第三項第三号の規定により読み替えられた同法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額）をいう。）の百分の三十に相当する金額に相当する所得税を課する。この場合において、短期譲渡所得の金額の計算上生じた損失の金額があるときは、同法その他所得税に関する法令の規定の適用については、当該損失の金額は生じなかつたものとみなす。
art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1
Where an individual transfers land, etc. or buildings, etc. that the individual owns and whose holding period prescribed in Article 31, paragraph (2) is five years or less as of January 1 of the year of the transfer (including land, etc. or buildings, etc. acquired during that year that are specified by Cabinet Order), with regard to the capital gains from that transfer, notwithstanding the provisions of Article 22, Article 89, and Article 165 of the Income Tax Act, income tax is imposed, separately from other income, on the amount of capital gains pertaining to the transfer during that year (meaning the amount calculated without deducting the special capital gain deduction prescribed in Article 33, paragraph (3) of that Act, and, where there is an amount of losses arising in the calculation of the amount of long-term capital gains prescribed in Article 31, paragraph (1), notwithstanding the provisions of the second sentence of that paragraph, the amount after deducting the amount of losses up to the calculated amount; hereinafter referred to as the "amount of short-term capital gains" in this paragraph), in an amount equivalent to 30 percent of the taxable short-term capital gains (meaning the amount of short-term capital gains (where the provisions of Articles 72 through 87 of that Act as applied with the deemed replacement of terms pursuant to the provisions of Article 31, paragraph (3), item (iii) as applied mutatis mutandis pursuant to paragraph (4) apply, the amount after that application)). In this case, where there is an amount of losses arising in the calculation of the amount of short-term capital gains, with regard to the application of the provisions of that Act and other laws and regulations concerning income tax, the amount of losses is deemed not to have arisen.
machine translation, not official
**第二項** 前項の規定は、個人が、その有する資産が主として土地等である法人の発行する株式又は出資（当該株式又は出資のうち次に掲げる出資、投資口又は受益権に該当するものを除く。以下この項において「株式等」という。）の譲渡で、その年一月一日において前項に規定する所有期間が五年以下である土地等の譲渡に類するものとして政令で定めるものをした場合において、当該譲渡による所得が、事業又はその用に供する資産の譲渡に類するものとして政令で定める株式等の譲渡による所得に該当するときについて準用する。
art-32/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/art-32/par-2
The provisions of the preceding paragraph apply mutatis mutandis where an individual makes a transfer of shares or capital contributions issued by a corporation whose assets consist mainly of land, etc. (excluding those shares or capital contributions that fall under the following capital contributions, investment units or beneficial rights; hereinafter referred to as "shares, etc." in this paragraph), which is specified by Cabinet Order as being similar to a transfer of land, etc. whose holding period prescribed in the preceding paragraph is five years or less as of January 1 of the year of the transfer, if the income from the transfer falls under income from a transfer of shares, etc. specified by Cabinet Order as being similar to a transfer of a business or of assets used for the business:
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**一** 資産の流動化に関する法律第二条第三項に規定する特定目的会社であつて第六十七条の十四第一項第一号ロ（１）若しくは（２）に掲げるもの又は同号ロ（３）若しくは（４）に掲げるもの（同項第二号ニに規定する同族会社に該当するものを除く。）に該当するものの同法第二条第五項に規定する優先出資及び同条第六項に規定する特定出資
art-32/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-32/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-2/item-1
preferred equity investments prescribed in Article 2, paragraph (5) of the Act on the Securitization of Assets and specified equity prescribed in paragraph (6) of that Article, of a special purpose company prescribed in paragraph (3) of that Article that falls under one listed in Article 67-14, paragraph (1), item (i), (b), 1. or 2. or one listed in (b), 3. or 4. of that item (excluding one that falls under a family company prescribed in item (ii), (d) of that paragraph);
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**二** 投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人であつて、第六十七条の十五第一項第一号ロ（１）又は（２）に掲げるもの（同項第二号ニに規定する同族会社に該当するものを除く。）に該当するものの同法第二条第十四項に規定する投資口
art-32/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-32/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-32/par-2/item-2
investment units prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations, of an investment corporation prescribed in paragraph (12) of that Article that falls under one listed in Article 67-15, paragraph (1), item (i), (b), 1. or 2. (excluding one that falls under a family company prescribed in item (ii), (d) of that paragraph);
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**三** 法人課税信託のうち特定目的信託であつて、第六十八条の三の二第一項第一号ロに掲げる要件に該当するもの（同項第二号イに規定する同族会社に該当するものを除く。）の受益権
art-32/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-32/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-32/par-2/item-3
beneficial rights of a special purpose trust that is a trust subject to corporate taxation and that meets the requirements listed in Article 68-3-2, paragraph (1), item (i), (b) (excluding one that falls under a family company prescribed in item (ii), (a) of that paragraph);
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**四** 法人課税信託のうち法人税法第二条第二十九号の二ニに掲げる投資信託であつて、第六十八条の三の三第一項第一号ロに掲げる要件に該当するもの（同項第二号イに規定する同族会社に該当するものを除く。）の受益権
art-32/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-32/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-32/par-2/item-4
beneficial rights of an investment trust listed in Article 2, item (xxix)-2, (d) of the Corporation Tax Act that is a trust subject to corporate taxation and that meets the requirements listed in Article 68-3-3, paragraph (1), item (i), (b) (excluding one that falls under a family company prescribed in item (ii), (a) of that paragraph).
machine translation, not official
**第三項** 第二十八条の四第三項第一号から第三号までに掲げる土地等の譲渡に該当することにつき財務省令で定めるところにより証明がされたものに係る第一項の規定の適用については、同項中「百分の三十」とあるのは、「百分の十五」とする。
art-32/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/art-32/par-3
With regard to the application of the provisions of paragraph (1) to a transfer that has been certified, pursuant to the provisions of Order of the Ministry of Finance, as falling under a transfer of land, etc. listed in Article 28-4, paragraph (3), items (i) through (iii), the phrase "30 percent" in that paragraph is deemed to be replaced with "15 percent".
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**第四項** 第三十一条第三項の規定は、第一項又は第二項の規定の適用がある場合について準用する。この場合において、同条第三項第一号中「第三十一条第一項（長期譲渡所得の課税の特例）（同法第三十一条の二（優良住宅地の造成等のために土地等を譲渡した場合の長期譲渡所得の課税の特例）又は第三十一条の三（居住用財産を譲渡した場合の長期譲渡所得の課税の特例）の規定により適用される場合を含む。以下同じ。）」とあるのは「第三十二条第一項又は第二項（短期譲渡所得の課税の特例）」と、「長期譲渡所得の金額」とあるのは「短期譲渡所得の金額」と、同項第二号中「第三十一条第一項（長期譲渡所得の課税の特例）に規定する譲渡による譲渡所得」とあるのは「第三十二条第一項（短期譲渡所得の課税の特例）に規定する譲渡による譲渡所得又は同条第二項に規定する譲渡による所得」と、「長期譲渡所得の金額」とあるのは「短期譲渡所得の金額」と、同項第三号中「長期譲渡所得の金額」とあるのは「短期譲渡所得の金額」と、同項第四号中「第三十一条第一項」とあるのは「第三十二条第一項又は第二項」と、「長期譲渡所得の課税の特例」とあるのは「短期譲渡所得の課税の特例」と、「課税長期譲渡所得金額」とあるのは「課税短期譲渡所得金額」と読み替えるものとする。
art-32/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/art-32/par-4
The provisions of Article 31, paragraph (3) apply mutatis mutandis where the provisions of paragraph (1) or paragraph (2) apply. In this case, in paragraph (3), item (i) of that Article, the phrase "Article 31, paragraph (1) (Special Provisions on Taxation on Long-Term Capital Gains) (including where it is applied pursuant to the provisions of Article 31-2 (Special Provisions on Taxation on Long-Term Capital Gains in the Case of Transfer of Land, etc. for Development, etc. of Superior Residential Areas) or Article 31-3 (Special Provisions on Taxation on Long-Term Capital Gains in the Case of Transfer of Residential Property) of that Act; the same applies hereinafter)" is deemed to be replaced with "Article 32, paragraph (1) or paragraph (2) (Special Provisions on Taxation on Short-Term Capital Gains)", and the phrase "amount of long-term capital gains" is deemed to be replaced with "amount of short-term capital gains"; in item (ii) of that paragraph, the phrase "capital gains from the transfer prescribed in Article 31, paragraph (1) (Special Provisions on Taxation on Long-Term Capital Gains)" is deemed to be replaced with "capital gains from the transfer prescribed in Article 32, paragraph (1) (Special Provisions on Taxation on Short-Term Capital Gains) or income from the transfer prescribed in paragraph (2) of that Article", and the phrase "amount of long-term capital gains" is deemed to be replaced with "amount of short-term capital gains"; in item (iii) of that paragraph, the phrase "amount of long-term capital gains" is deemed to be replaced with "amount of short-term capital gains"; and in item (iv) of that paragraph, the phrase "Article 31, paragraph (1)" is deemed to be replaced with "Article 32, paragraph (1) or paragraph (2)", the phrase "Special Provisions on Taxation on Long-Term Capital Gains" is deemed to be replaced with "Special Provisions on Taxation on Short-Term Capital Gains", and the phrase "taxable long-term capital gains" is deemed to be replaced with "taxable short-term capital gains".
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## 第四款 収用等の場合の譲渡所得の特別控除等 — Subsection 4 Special Deduction, etc. for Capital Gains in the Case of Expropriation, etc.
heading: machine translation, not official
ch-2/sec-4/subsec-4 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-4/subsec-4 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-4/subsec-4
### 第三十三条（収用等に伴い代替資産を取得した場合の課税の特例） — Special Provisions on Taxation in the Case of Acquisition of Substitute Assets Due to Expropriation, etc.
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art-33 · https://japanlaw.org/en/special-taxation-measures-act/art-33 · https://japanlaw.org/l/332AC0000000026/art-33
**第一項** 個人の有する資産（所得税法第二条第一項第十六号に規定する棚卸資産その他これに準ずる資産で政令で定めるものを除く。以下この条、次条第二項及び第三十三条の四において同じ。）で次の各号に規定するものが当該各号に掲げる場合に該当することとなつた場合（次条第一項の規定に該当する場合を除く。）において、その者が当該各号に規定する補償金、対価又は清算金の額（当該資産の譲渡（消滅及び価値の減少を含む。以下この款において同じ。）に要した費用がある場合には、当該補償金、対価又は清算金の額のうちから支出したものとして政令で定める金額を控除した金額。以下この条において同じ。）の全部又は一部に相当する金額をもつて当該各号に規定する収用、買取り、換地処分、権利変換、買収又は消滅（以下第三十三条の四までにおいて「収用等」という。）のあつた日の属する年の十二月三十一日までに当該収用等により譲渡した資産と同種の資産その他のこれに代わるべき資産として政令で定めるもの（以下この款において「代替資産」という。）の取得（所有権移転外リース取引による取得を除き、製作及び建設を含む。以下この款において同じ。）をしたときは、その者については、その選択により、当該収用等により取得した補償金、対価又は清算金の額が当該代替資産に係る取得に要した金額（以下第三十七条の八までにおいて「取得価額」という。）以下である場合にあつては、当該譲渡した資産（第三号の清算金を同号の土地等とともに取得した場合には、当該譲渡した資産のうち当該清算金の額に対応するものとして政令で定める部分。以下この項において同じ。）の譲渡がなかつたものとし、当該補償金、対価又は清算金の額が当該取得価額を超える場合にあつては、当該譲渡した資産のうちその超える金額に相当するものとして政令で定める部分について譲渡があつたものとして、第三十一条（第三十一条の二又は第三十一条の三の規定により適用される場合を含む。第三十三条の四第一項第一号、第三十四条第一項第一号、第三十四条の二第一項第一号、第三十四条の三第一項第一号、第三十五条第一項第一号、第三十五条の二第一項及び第三十五条の三第一項を除き、以下第三十七条の八までにおいて同じ。）若しくは前条又は同法第三十二条若しくは第三十三条の規定を適用することができる。
art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/art-33/par-1
Where an individual's assets (excluding inventory assets prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act and other assets equivalent thereto specified by Cabinet Order; hereinafter the same applies in this Article, paragraph (2) of the following Article, and Article 33-4) prescribed in the following items have come to fall under the cases listed in those items (excluding where the provisions of paragraph (1) of the following Article apply), if the individual acquires, by December 31 of the year that includes the date of the expropriation, purchase, replotting disposition, rights conversion, acquisition or extinction prescribed in those items (hereinafter referred to as "expropriation, etc." up to Article 33-4), with an amount equivalent to all or part of the amount of the compensation, consideration or settlement money prescribed in those items (where there are expenses required for the transfer (including extinction and decrease in value; hereinafter the same applies in this Subsection) of the assets, the amount after deducting the amount specified by Cabinet Order as having been paid out of the amount of the compensation, consideration or settlement money; hereinafter the same applies in this Article), assets specified by Cabinet Order as assets of the same type as the assets transferred through the expropriation, etc. or other assets that are to replace them (hereinafter referred to as "substitute assets" in this Subsection) (such acquisition excludes acquisition through a lease transaction without transfer of ownership and includes manufacture and construction; hereinafter the same applies in this Subsection), the individual may, at the individual's option, apply the provisions of Article 31 (including where it is applied pursuant to the provisions of Article 31-2 or Article 31-3; except in Article 33-4, paragraph (1), item (i), Article 34, paragraph (1), item (i), Article 34-2, paragraph (1), item (i), Article 34-3, paragraph (1), item (i), Article 35, paragraph (1), item (i), Article 35-2, paragraph (1), and Article 35-3, paragraph (1), the same applies hereinafter up to Article 37-8) or the preceding Article, or Article 32 or Article 33 of that Act, by deeming, where the amount of the compensation, consideration or settlement money acquired through the expropriation, etc. is the amount required for the acquisition of the substitute assets (hereinafter referred to as the "acquisition price" up to Article 37-8) or less, that the transferred assets (where the settlement money referred to in item (iii) has been acquired together with the land, etc. referred to in that item, the part of the transferred assets specified by Cabinet Order as corresponding to the amount of the settlement money; hereinafter the same applies in this paragraph) have not been transferred, and, where the amount of the compensation, consideration or settlement money exceeds the acquisition price, that the part of the transferred assets specified by Cabinet Order as corresponding to the amount of the excess has been transferred.
machine translation, not official
**一** 資産が土地収用法（昭和二十六年法律第二百十九号）、河川法（昭和三十九年法律第百六十七号）、都市計画法、首都圏の近郊整備地帯及び都市開発区域の整備に関する法律（昭和三十三年法律第九十八号）、近畿圏の近郊整備区域及び都市開発区域の整備及び開発に関する法律（昭和三十九年法律第百四十五号）、新住宅市街地開発法（昭和三十八年法律第百三十四号）、都市再開発法、新都市基盤整備法（昭和四十七年法律第八十六号）、流通業務市街地の整備に関する法律（昭和四十一年法律第百十号）、水防法（昭和二十四年法律第百九十三号）、土地改良法（昭和二十四年法律第百九十五号）、森林法、道路法（昭和二十七年法律第百八十号）、住宅地区改良法（昭和三十五年法律第八十四号）、所有者不明土地の利用の円滑化等に関する特別措置法その他政令で定めるその他の法令（以下次条までにおいて「土地収用法等」という。）の規定に基づいて収用され、補償金を取得する場合（政令で定める場合に該当する場合を除く。）
art-33/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-1
where assets are expropriated pursuant to the provisions of the Expropriation of Land Act (Act No. 219 of 1951), the River Act (Act No. 167 of 1964), the City Planning Act, the Act on Arrangement of Suburban Development and Redevelopment Areas and Urban Development Areas in Metropolitan Area (Act No. 98 of 1958), the Act on Arrangement and Development of Suburban Development and Redevelopment Areas and Urban Development Areas in Kinki Area (Act No. 145 of 1964), the New Housing and Urban Development Act (Act No. 134 of 1963), the Urban Renewal Act, the Act on Development of Infrastructures for New Cities (Act No. 86 of 1972), the Act on the Improvement of Urban Distribution Centers (Act No. 110 of 1966), the Flood Control Act (Act No. 193 of 1949), the Land Improvement Act (Act No. 195 of 1949), the Forest Act, the Road Act (Act No. 180 of 1952), the Residential Areas Improvement Act (Act No. 84 of 1960), the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner, and other laws and regulations specified by Cabinet Order (hereinafter referred to as the "Expropriation of Land Act, etc." up to the following Article), and compensation is acquired (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**二** 資産について買取りの申出を拒むときは土地収用法等の規定に基づいて収用されることとなる場合において、当該資産が買い取られ、対価を取得するとき（政令で定める場合に該当する場合を除く。）。
art-33/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-2
where, in the case where assets would be expropriated pursuant to the provisions of the Expropriation of Land Act, etc. if an offer to purchase them were refused, the assets are purchased and consideration is acquired (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**三** 土地又は土地の上に存する権利（以下第三十三条の三までにおいて「土地等」という。）につき土地区画整理法による土地区画整理事業、大都市地域における住宅及び住宅地の供給の促進に関する特別措置法（昭和五十年法律第六十七号。以下第三十四条の二までにおいて「大都市地域住宅等供給促進法」という。）による住宅街区整備事業、新都市基盤整備法による土地整理又は土地改良法による土地改良事業が施行された場合において、当該土地等に係る換地処分により土地区画整理法第九十四条（大都市地域住宅等供給促進法第八十二条第一項及び新都市基盤整備法第三十七条において準用する場合を含む。）の規定による清算金（土地区画整理法第九十条（同項及び新都市基盤整備法第三十六条において準用する場合を含む。）の規定により換地又は当該権利の目的となるべき宅地若しくはその部分を定められなかつたこと及び大都市地域住宅等供給促進法第七十四条第四項又は第九十条第一項の規定により大都市地域住宅等供給促進法第七十四条第四項に規定する施設住宅の一部等又は大都市地域住宅等供給促進法第九十条第二項に規定する施設住宅若しくは施設住宅敷地に関する権利を定められなかつたことにより支払われるものを除く。）又は土地改良法第五十四条の二第四項（同法第八十九条の二第十項、第九十六条及び第九十六条の四第一項において準用する場合を含む。）に規定する清算金（同法第五十三条の二の二第一項（同法第八十九条の二第三項、第九十六条及び第九十六条の四第一項において準用する場合を含む。）の規定により地積を特に減じて換地若しくは当該権利の目的となるべき土地若しくはその部分を定めたこと又は換地若しくは当該権利の目的となるべき土地若しくはその部分を定められなかつたことにより支払われるものを除く。）を取得するとき（政令で定める場合に該当する場合を除く。）。
art-33/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-3
where a land readjustment project under the Land Readjustment Act, a residential block improvement project under the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (Act No. 67 of 1975; hereinafter referred to as the "Urban Housing Supply Promotion Act" up to Article 34-2), land consolidation under the Act on Development of Infrastructures for New Cities, or a land improvement project under the Land Improvement Act has been implemented with regard to land or a right existing on land (hereinafter referred to as "land, etc." up to Article 33-3), and settlement money under the provisions of Article 94 of the Land Readjustment Act (including as applied mutatis mutandis pursuant to Article 82, paragraph (1) of the Urban Housing Supply Promotion Act and Article 37 of the Act on Development of Infrastructures for New Cities) (excluding settlement money paid because replotted land, or residential land or a part thereof that is to be the subject of the right, was not designated pursuant to the provisions of Article 90 of the Land Readjustment Act (including as applied mutatis mutandis pursuant to Article 82, paragraph (1) of the Urban Housing Supply Promotion Act and Article 36 of the Act on Development of Infrastructures for New Cities), and settlement money paid because a part, etc. of the facility housing prescribed in Article 74, paragraph (4) of the Urban Housing Supply Promotion Act, or rights concerning the facility housing or the site of the facility housing prescribed in Article 90, paragraph (2) of the Urban Housing Supply Promotion Act, were not designated pursuant to the provisions of Article 74, paragraph (4) or Article 90, paragraph (1) of the Urban Housing Supply Promotion Act) or settlement money prescribed in Article 54-2, paragraph (4) of the Land Improvement Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (10), Article 96, and Article 96-4, paragraph (1) of that Act) (excluding settlement money paid because replotted land, or land or a part thereof that is to be the subject of the right, was designated with its area especially reduced, or because replotted land, or land or a part thereof that is to be the subject of the right, was not designated, pursuant to the provisions of Article 53-2-2, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (3), Article 96, and Article 96-4, paragraph (1) of that Act)) is acquired through a replotting disposition pertaining to the land, etc. (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**三の二** 資産につき都市再開発法による第一種市街地再開発事業が施行された場合において、当該資産に係る権利変換により同法第九十一条の規定による補償金（同法第七十九条第三項の規定により施設建築物の一部等若しくは施設建築物の一部についての借家権が与えられないように定められたこと又は同法第百十一条の規定により読み替えられた同項の規定により建築施設の部分若しくは施設建築物の一部についての借家権が与えられないように定められたことにより支払われるもの及びやむを得ない事情により同法第七十一条第一項又は第三項の申出をしたと認められる場合として政令で定める場合における当該申出に基づき支払われるものに限る。）を取得するとき（政令で定める場合に該当する場合を除く。）。
art-33/par-1/item-3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1/item-3-2 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-3-2
where a type 1 urban redevelopment project under the Urban Renewal Act has been implemented with regard to assets, and compensation under the provisions of Article 91 of that Act (limited to compensation paid because it was determined, pursuant to the provisions of Article 79, paragraph (3) of that Act, that a part, etc. of a facility building or a building lease right for a part of a facility building would not be granted, or because it was determined, pursuant to the provisions of that paragraph as applied with the deemed replacement of terms pursuant to Article 111 of that Act, that a portion of a building facility or a building lease right for a part of a facility building would not be granted, and compensation paid based on an offer under Article 71, paragraph (1) or paragraph (3) of that Act in a case specified by Cabinet Order as a case where the offer is found to have been made due to unavoidable circumstances) is acquired through a rights conversion pertaining to the assets (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**三の三** 資産につき密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業が施行された場合において、当該資産に係る権利変換により同法第二百二十六条の規定による補償金（同法第二百十二条第三項の規定により防災施設建築物の一部等若しくは防災施設建築物の一部についての借家権が与えられないように定められたこと又は政令で定める規定により防災建築施設の部分若しくは防災施設建築物の一部についての借家権が与えられないように定められたことにより支払われるもの及びやむを得ない事情により同法第二百三条第一項又は第三項の申出をしたと認められる場合として政令で定める場合における当該申出に基づき支払われるものに限る。）を取得するとき（政令で定める場合に該当する場合を除く。）。
art-33/par-1/item-3-3 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1/item-3-3 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-3-3
where a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts has been implemented with regard to assets, and compensation under the provisions of Article 226 of that Act (limited to compensation paid because it was determined, pursuant to the provisions of Article 212, paragraph (3) of that Act, that a part, etc. of a disaster prevention facility building or a building lease right for a part of a disaster prevention facility building would not be granted, or because it was determined, pursuant to provisions specified by Cabinet Order, that a portion of a disaster prevention building facility or a building lease right for a part of a disaster prevention facility building would not be granted, and compensation paid based on an offer under Article 203, paragraph (1) or paragraph (3) of that Act in a case specified by Cabinet Order as a case where the offer is found to have been made due to unavoidable circumstances) is acquired through a rights conversion pertaining to the assets (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**三の四** 土地等が都市計画法第五十二条の四第一項（同法第五十七条の五及び密集市街地における防災街区の整備の促進に関する法律第二百八十五条において準用する場合を含む。）又は都市計画法第五十六条第一項の規定に基づいて買い取られ、対価を取得する場合（第三十四条第二項第二号及び第二号の二に掲げる場合に該当する場合を除く。）
art-33/par-1/item-3-4 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1/item-3-4 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-3-4
where land, etc. is purchased pursuant to the provisions of Article 52-4, paragraph (1) of the City Planning Act (including as applied mutatis mutandis pursuant to Article 57-5 of that Act and Article 285 of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts) or Article 56, paragraph (1) of the City Planning Act, and consideration is acquired (excluding cases that fall under the cases listed in Article 34, paragraph (2), item (ii) and item (ii)-2);
machine translation, not official
**三の五** 土地区画整理法による土地区画整理事業で同法第百九条第一項に規定する減価補償金（次号において「減価補償金」という。）を交付すべきこととなるものが施行される場合において、公共施設の用地に充てるべきものとして当該事業の施行区域（同法第二条第八項に規定する施行区域をいう。同号において同じ。）内の土地等が買い取られ、対価を取得するとき。
art-33/par-1/item-3-5 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1/item-3-5 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-3-5
where a land readjustment project under the Land Readjustment Act for which compensation for decrease in value prescribed in Article 109, paragraph (1) of that Act (referred to as "compensation for decrease in value" in the following item) is to be granted is implemented, and land, etc. within the project area of that project (meaning the project area prescribed in Article 2, paragraph (8) of that Act; the same applies in that item) is purchased as land to be appropriated for the site of public facilities, and consideration is acquired;
machine translation, not official
**三の六** 地方公共団体又は独立行政法人都市再生機構が被災市街地復興推進地域において施行する被災市街地復興土地区画整理事業で減価補償金を交付すべきこととなるものの施行区域内にある土地等について、これらの者が当該被災市街地復興土地区画整理事業として行う公共施設の整備改善に関する事業の用に供するためにこれらの者（土地開発公社を含む。）に買い取られ、対価を取得する場合（前二号に掲げる場合に該当する場合を除く。）
art-33/par-1/item-3-6 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1/item-3-6 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-3-6
where land, etc. located within the project area of a land readjustment project for reconstruction of a disaster-damaged urban district that is implemented by a local government or the Urban Renaissance Agency in a promotion area for reconstruction of a disaster-damaged urban district and for which compensation for decrease in value is to be granted is purchased by such a person (including a Land Development Public Corporation) to be used for a project concerning the development and improvement of public facilities carried out by such a person as the land readjustment project for reconstruction of a disaster-damaged urban district, and consideration is acquired (excluding cases that fall under the cases listed in the preceding two items);
machine translation, not official
**三の七** 地方公共団体又は独立行政法人都市再生機構が被災市街地復興特別措置法第二十一条に規定する住宅被災市町村の区域において施行する都市再開発法による第二種市街地再開発事業の施行区域（都市計画法第十二条第二項の規定により第二種市街地再開発事業について都市計画に定められた施行区域をいう。）内にある土地等について、当該第二種市街地再開発事業の用に供するためにこれらの者（土地開発公社を含む。）に買い取られ、対価を取得する場合（第二号又は次条第一項第一号に掲げる場合に該当する場合を除く。）
art-33/par-1/item-3-7 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1/item-3-7 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-3-7
where land, etc. located within the project area (meaning the project area specified in a city plan for a type 2 urban redevelopment project pursuant to the provisions of Article 12, paragraph (2) of the City Planning Act) of a type 2 urban redevelopment project under the Urban Renewal Act that is implemented by a local government or the Urban Renaissance Agency in the area of a housing-damaged municipality prescribed in Article 21 of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster is purchased by such a person (including a Land Development Public Corporation) to be used for that type 2 urban redevelopment project, and consideration is acquired (excluding cases that fall under the cases listed in item (ii) or in paragraph (1), item (i) of the following Article);
machine translation, not official
**四** 国、地方公共団体、独立行政法人都市再生機構又は地方住宅供給公社が、自ら居住するため住宅を必要とする者に対し賃貸し、又は譲渡する目的で行う五十戸以上の一団地の住宅経営に係る事業の用に供するため土地等が買い取られ、対価を取得する場合
art-33/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-4
where land, etc. is purchased to be used for a project concerning the management of housing on a single housing estate of 50 or more dwelling units that the State, a local government, the Urban Renaissance Agency or a Local Housing Corporation carries out for the purpose of leasing or transferring housing to persons who need housing to live in themselves, and consideration is acquired;
machine translation, not official
**五** 資産が土地収用法等の規定により収用された場合（第二号の規定に該当する買取りがあつた場合を含む。）において、当該資産に関して有する所有権以外の権利が消滅し、補償金又は対価を取得するとき（政令で定める場合に該当する場合を除く。）。
art-33/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-5
where assets have been expropriated pursuant to the provisions of the Expropriation of Land Act, etc. (including where there has been a purchase that falls under the provisions of item (ii)), and rights other than ownership held with respect to the assets are extinguished and compensation or consideration is acquired (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**六** 資産に関して有する権利で都市再開発法に規定する権利変換により新たな権利に変換をすることのないものが、同法第八十七条の規定により消滅し、同法第九十一条の規定による補償金を取得する場合（政令で定める場合に該当する場合を除く。）
art-33/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-6
where rights held with respect to assets that are not to be converted into new rights through a rights conversion prescribed in the Urban Renewal Act are extinguished pursuant to the provisions of Article 87 of that Act, and compensation under the provisions of Article 91 of that Act is acquired (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**六の二** 資産に関して有する権利で密集市街地における防災街区の整備の促進に関する法律に規定する権利変換により新たな権利に変換をすることのないものが、同法第二百二十一条の規定により消滅し、同法第二百二十六条の規定による補償金を取得する場合（政令で定める場合に該当する場合を除く。）
art-33/par-1/item-6-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1/item-6-2 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-6-2
where rights held with respect to assets that are not to be converted into new rights through a rights conversion prescribed in the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts are extinguished pursuant to the provisions of Article 221 of that Act, and compensation under the provisions of Article 226 of that Act is acquired (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**七** 国若しくは地方公共団体（その設立に係る団体で政令で定めるものを含む。）が行い、若しくは土地収用法第三条に規定する事業の施行者がその事業の用に供するために行う公有水面埋立法（大正十年法律第五十七号）の規定に基づく公有水面の埋立て又は当該施行者が行う当該事業の施行に伴う漁業権、入漁権、漁港水面施設運営権その他水の利用に関する権利又は鉱業権（租鉱権及び採石権その他土石を採掘し、又は採取する権利を含む。）の消滅（これらの権利の価値の減少を含む。）により、補償金又は対価を取得する場合
art-33/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-7
where compensation or consideration is acquired due to the reclamation of publicly-owned water surface under the provisions of the Act on Reclamation of Publicly-owned Water Surface (Act No. 57 of 1921) carried out by the State or a local government (including an organization established by it that is specified by Cabinet Order), or carried out by the project implementer of a project prescribed in Article 3 of the Expropriation of Land Act for use in that project, or due to the extinction (including a decrease in value of those rights) of a fishery right, a fishing entry right, a right to operate fishing port water surface facilities or any other right concerning the use of water, or of a mining right (including a mining lease right, a quarrying right and any other right to mine or extract earth and stone), in connection with the implementation of that project by the project implementer;
machine translation, not official
**八** 前各号に掲げる場合のほか、国又は地方公共団体が、建築基準法第十一条第一項若しくは漁業法（昭和二十四年法律第二百六十七号）第九十三条第一項その他政令で定めるその他の法令の規定に基づき行う処分に伴う資産の買取り若しくは消滅（価値の減少を含む。）により、又はこれらの規定に基づき行う買収の処分により補償金又は対価を取得する場合
art-33/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-8
beyond the cases listed in the preceding items, where compensation or consideration is acquired through the purchase or extinction (including a decrease in value) of assets in connection with a disposition made by the State or a local government pursuant to the provisions of Article 11, paragraph (1) of the Building Standards Act, Article 93, paragraph (1) of the Fishery Act (Act No. 267 of 1949), or other laws and regulations specified by Cabinet Order, or through a disposition of acquisition made pursuant to those provisions.
machine translation, not official
**第二項** 前項の規定は、個人が同項各号に掲げる場合に該当することとなつた場合において、当該個人が、収用等のあつた日の属する年の前年中（当該収用等により当該個人の有する資産の譲渡をすることとなることが明らかとなつた日以後の期間に限る。）に代替資産となるべき資産の取得をしたとき（当該代替資産となるべき資産が土地等である場合において、工場等の建設に要する期間が通常一年を超えることその他の政令で定めるやむを得ない事情があるときは、政令で定める期間内に取得をしたとき）について準用する。この場合において、同項中「その選択により」とあるのは、「その選択により、政令で定めるところにより」と読み替えるものとする。
art-33/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/art-33/par-2
The provisions of the preceding paragraph apply mutatis mutandis where an individual has come to fall under a case listed in any of the items of that paragraph, and the individual has acquired assets that are to become substitute assets during the year preceding the year that includes the date of the expropriation, etc. (limited to the period on or after the day on which it became clear that the individual would transfer assets the individual owns through the expropriation, etc.) (or, where the assets that are to become substitute assets are land, etc. and there are unavoidable circumstances specified by Cabinet Order, such as that the period required for the construction of a factory, etc. normally exceeds one year, has acquired them within the period specified by Cabinet Order). In this case, the phrase "at the individual's option" in that paragraph is deemed to be replaced with "at the individual's option, pursuant to the provisions of Cabinet Order".
machine translation, not official
**第三項** 第一項の規定は、個人が同項各号に掲げる場合に該当した場合において、その者が当該各号に規定する補償金、対価又は清算金の額の全部又は一部に相当する金額をもつて取得指定期間（収用等のあつた日の属する年の翌年一月一日から収用等のあつた日以後二年を経過した日までの期間（当該収用等に係る事業の全部又は一部が完了しないこと、工場等の建設に要する期間が通常二年を超えることその他のやむを得ない事情があるため、当該期間内に代替資産の取得をすることが困難である場合で政令で定める場合には、当該代替資産については、同年一月一日から政令で定める日までの期間）をいう。）内に代替資産の取得をする見込みであるときについて準用する。この場合において、同項中「の額（」とあるのは「の額（第三項に規定する収用等のあつた日の属する年において当該補償金、対価若しくは清算金の額の一部に相当する金額をもつて同項に規定する代替資産の取得をした場合又は同項に規定する収用等に係る次項に規定する前年中に同項に規定する代替資産となるべき資産の取得をした場合には、これらの資産の取得価額を控除した金額。以下この項において同じ。）（」と、「取得価額」とあるのは「取得価額の見積額」と読み替えるものとする。
art-33/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/art-33/par-3
The provisions of paragraph (1) apply mutatis mutandis where an individual has fallen under a case listed in any of the items of that paragraph, and the individual is expected to acquire substitute assets, with an amount equivalent to all or part of the amount of the compensation, consideration or settlement money prescribed in those items, within the designated acquisition period (meaning the period from January 1 of the year following the year that includes the date of the expropriation, etc. until the day on which two years have elapsed from the date of the expropriation, etc. (in a case specified by Cabinet Order where it is difficult to acquire substitute assets within that period because all or part of the project pertaining to the expropriation, etc. has not been completed, the period required for the construction of a factory, etc. normally exceeds two years, or there are other unavoidable circumstances, with regard to those substitute assets, the period from January 1 of that following year until the date specified by Cabinet Order)). In this case, in that paragraph, the phrase "the amount of the compensation, consideration or settlement money prescribed in those items (" is deemed to be replaced with "the amount of the compensation, consideration or settlement money prescribed in those items (where, in the year that includes the date of the expropriation, etc. prescribed in paragraph (3), substitute assets prescribed in that paragraph have been acquired with an amount equivalent to part of the amount of the compensation, consideration or settlement money, or where assets that are to become substitute assets prescribed in that paragraph have been acquired during the preceding year prescribed in the following paragraph pertaining to the expropriation, etc. prescribed in that paragraph, the amount after deducting the acquisition price of those assets; hereinafter the same applies in this paragraph) (", and the phrase "acquisition price" is deemed to be replaced with "estimated amount of the acquisition price".
machine translation, not official
**第四項** 個人の有する資産が次の各号に掲げる場合に該当することとなつた場合には、第一項（前二項において準用する場合を含む。）の規定の適用については、第一号の場合にあつては同号に規定する土地等、第二号又は第三号の場合にあつてはこれらの号に規定する土地の上にある資産又はその土地の上にある建物に係る配偶者居住権、第四号の場合にあつては同号に規定する権利（第二号から第四号までに規定する補償金がこれらの資産の価額の一部を補償するものである場合には、これらの資産のうちその補償金に対応するものとして政令で定める部分）について、収用等による譲渡があつたものとみなす。この場合においては、第一号、第二号若しくは第四号に規定する補償金若しくは対価の額又は第三号に規定する補償金の額をもつて、第一項に規定する補償金、対価又は清算金の額とみなす。
art-33/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-4 · https://japanlaw.org/l/332AC0000000026/art-33/par-4
Where an individual's assets have come to fall under a case listed in any of the following items, with regard to the application of the provisions of paragraph (1) (including where it is applied mutatis mutandis pursuant to the preceding two paragraphs), a transfer through expropriation, etc. is deemed to have been made with regard to: in the case of item (i), the land, etc. prescribed in that item; in the case of item (ii) or item (iii), the assets on the land prescribed in those items or the spouse's right of residence pertaining to a building on that land; and in the case of item (iv), the right prescribed in that item (where the compensation prescribed in items (ii) through (iv) compensates for part of the value of those assets, the part of those assets specified by Cabinet Order as corresponding to the compensation). In this case, the amount of the compensation or consideration prescribed in item (i), item (ii) or item (iv) or the amount of the compensation prescribed in item (iii) is deemed to be the amount of the compensation, consideration or settlement money prescribed in paragraph (1).
machine translation, not official
**一** 土地等が土地収用法等の規定に基づいて使用され、補償金を取得する場合（土地等について使用の申出を拒むときは土地収用法等の規定に基づいて使用されることとなる場合において、当該土地等が契約により使用され、対価を取得するときを含む。）において、当該土地等を使用させることが譲渡所得の基因となる不動産等の貸付けに該当するとき（政令で定める場合に該当する場合を除く。）。
art-33/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-33/par-4/item-1
where land, etc. is used pursuant to the provisions of the Expropriation of Land Act, etc. and compensation is acquired (including where, in the case where land, etc. would be used pursuant to the provisions of the Expropriation of Land Act, etc. if an offer for its use were refused, the land, etc. is used under a contract and consideration is acquired), if allowing the use of the land, etc. falls under lending of real property, etc. giving rise to capital gains (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**二** 土地等が第一項第一号から第三号の三までの規定、前号の規定若しくは次条第一項第二号若しくは第三十三条の三第一項の規定に該当することとなつたことに伴い、その土地の上にある資産につき、土地収用法等の規定に基づく収用をし、若しくは取壊し若しくは除去をしなければならなくなつた場合又は第一項第八号に規定する法令の規定若しくは大深度地下の公共的使用に関する特別措置法（平成十二年法律第八十七号）第十一条の規定に基づき行う国若しくは地方公共団体の処分に伴い、その土地の上にある資産の取壊し若しくは除去をしなければならなくなつた場合において、これらの資産若しくはその土地の上にある建物に係る配偶者居住権（当該配偶者居住権の目的となつている建物の敷地の用に供される土地等を当該配偶者居住権に基づき使用する権利を含む。以下この号及び次号並びに次条第一項第一号において同じ。）の対価又はこれらの資産若しくはその土地の上にある建物に係る配偶者居住権の損失に対する補償金で政令で定めるものを取得するとき（政令で定める場合に該当する場合を除く。）。
art-33/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-33/par-4/item-2
where, as a result of land, etc. coming to fall under the provisions of paragraph (1), items (i) through (iii)-3, the provisions of the preceding item, or the provisions of paragraph (1), item (ii) of the following Article or Article 33-3, paragraph (1), it has become necessary to expropriate, demolish or remove assets on that land pursuant to the provisions of the Expropriation of Land Act, etc., or where it has become necessary to demolish or remove assets on that land in connection with a disposition by the State or a local government made pursuant to the provisions of the laws and regulations prescribed in paragraph (1), item (viii) or Article 11 of the Act on Special Measures concerning Public Use of Deep Underground (Act No. 87 of 2000), if consideration for those assets or for the spouse's right of residence pertaining to a building on that land (including the right to use, based on the spouse's right of residence, the land, etc. used as the site of the building that is subject to the spouse's right of residence; hereinafter the same applies in this item, the following item, and paragraph (1), item (i) of the following Article), or compensation specified by Cabinet Order for the loss of those assets or of the spouse's right of residence pertaining to a building on that land, is acquired (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**三** 土地等が第三十三条の三第九項の規定に該当することとなつたことに伴い、その土地の上にある資産が土地区画整理法第七十七条の規定により除却される場合において、当該資産又はその土地の上にある建物に係る配偶者居住権の損失に対して、同法第七十八条第一項の規定による補償金を取得するとき。
art-33/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-33/par-4/item-3
where, as a result of land, etc. coming to fall under the provisions of Article 33-3, paragraph (9), assets on that land are removed pursuant to the provisions of Article 77 of the Land Readjustment Act, if compensation under the provisions of Article 78, paragraph (1) of that Act is acquired for the loss of those assets or of the spouse's right of residence pertaining to a building on that land;
machine translation, not official
**四** 配偶者居住権の目的となつている建物の敷地の用に供される土地等が第一項第一号、第二号、第三号の二若しくは第三号の三の規定若しくは第一号の規定に該当することとなつたことに伴い当該土地等を当該配偶者居住権に基づき使用する権利の価値が減少した場合又は配偶者居住権の目的となつている建物が同項第一号、第二号若しくは第五号の規定に該当することとなつたことに伴い当該建物の敷地の用に供される土地等を当該配偶者居住権に基づき使用する権利が消滅した場合において、これらの権利の対価又はこれらの権利の損失に対する補償金で政令で定めるものを取得するとき（第二号に掲げる場合又は政令で定める場合に該当する場合を除く。）。
art-33/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-33/par-4/item-4
where the value of the right to use, based on a spouse's right of residence, land, etc. used as the site of a building that is subject to the spouse's right of residence has decreased as a result of that land, etc. coming to fall under the provisions of paragraph (1), item (i), item (ii), item (iii)-2 or item (iii)-3 or the provisions of item (i) of this paragraph, or where the right to use, based on a spouse's right of residence, land, etc. used as the site of a building that is subject to the spouse's right of residence has been extinguished as a result of that building coming to fall under the provisions of paragraph (1), item (i), item (ii) or item (v), if consideration for those rights or compensation specified by Cabinet Order for the loss of those rights is acquired (excluding cases that fall under the case listed in item (ii) or the cases specified by Cabinet Order).
machine translation, not official
**第五項** 第一項第一号、第五号、第七号又は第八号に規定する補償金の額は、名義がいずれであるかを問わず、資産の収用等の対価たる金額をいうものとし、収用等に際して交付を受ける移転料その他当該資産の収用等の対価たる金額以外の金額を含まないものとする。
art-33/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-5 · https://japanlaw.org/l/332AC0000000026/art-33/par-5
The amount of compensation prescribed in paragraph (1), item (i), item (v), item (vii) or item (viii) means, regardless of its nominal designation, the amount that constitutes consideration for the expropriation, etc. of the assets, and does not include relocation expenses received upon the expropriation, etc. or any other amount other than the amount that constitutes consideration for the expropriation, etc. of the assets.
machine translation, not official
**第六項** 第一項から第三項までの規定は、これらの規定の適用を受けようとする年分の確定申告書に、これらの規定の適用を受けようとする旨を記載し、かつ、これらの規定による山林所得の金額又は譲渡所得の金額の計算に関する明細書その他財務省令で定める書類を添付しない場合には、適用しない。ただし、当該申告書の提出がなかつたこと又は当該記載若しくは添付がなかつたことにつき税務署長においてやむを得ない事情があると認める場合において、当該記載をした書類並びに当該明細書及び財務省令で定める書類の提出があつたときは、この限りでない。
art-33/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-6 · https://japanlaw.org/l/332AC0000000026/art-33/par-6
The provisions of paragraphs (1) through (3) do not apply unless the final return for the year for which the individual seeks the application of those provisions contains a statement to the effect that the individual seeks the application of those provisions, and has attached to it a written statement concerning the calculation of the amount of timber income or the amount of capital gains under those provisions and other documents specified by Order of the Ministry of Finance; provided, however, that this does not apply where the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, and a document containing the statement, and the written statement and the documents specified by Order of the Ministry of Finance, are submitted.
machine translation, not official
**第七項** 前項に規定する確定申告書を提出する者は、政令で定めるところにより、代替資産の明細に関する財務省令で定める書類を納税地の所轄税務署長に提出しなければならない。
art-33/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-7 · https://japanlaw.org/l/332AC0000000026/art-33/par-7
A person who files the final return prescribed in the preceding paragraph must submit documents specified by Order of the Ministry of Finance concerning the details of the substitute assets to the district director having jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order.
machine translation, not official
**第八項** 個人が、特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、代替資産の第三項に規定する取得指定期間内における取得をすることが困難となつた場合において、当該取得指定期間の初日から当該取得指定期間の末日後二年以内の日で政令で定める日までの間に代替資産の取得をする見込みであり、かつ、財務省令で定めるところにより納税地の所轄税務署長の承認を受けたときは、同項及び第三十三条の五の規定の適用については、同項に規定する取得指定期間は、当該初日から当該政令で定める日までの期間とする。
art-33/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-33/par-8 · https://japanlaw.org/l/332AC0000000026/art-33/par-8
Where it has become difficult for an individual to acquire substitute assets within the designated acquisition period prescribed in paragraph (3) due to unavoidable circumstances arising from an emergency disaster designated as a specified emergency disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, if the individual is expected to acquire substitute assets during the period from the first day of the designated acquisition period until the date specified by Cabinet Order that falls within two years after the last day of the designated acquisition period, and has obtained the approval of the district director having jurisdiction over the place for tax payment pursuant to the provisions of Order of the Ministry of Finance, then with regard to the application of the provisions of that paragraph and Article 33-5, the designated acquisition period prescribed in that paragraph is the period from that first day until that date specified by Cabinet Order.
machine translation, not official
### 第三十三条の二（交換処分等に伴い資産を取得した場合の課税の特例） — Special Provisions on Taxation in the Case of Acquisition of Assets Due to Disposition by Exchange, etc.
caption: machine translation, not official
art-33-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33-2 · https://japanlaw.org/l/332AC0000000026/art-33-2
**第一項** 個人の有する資産で次の各号に規定するものが当該各号に掲げる場合に該当することとなつた場合（当該各号に規定する資産とともに補償金、対価又は清算金（以下この款において「補償金等」という。）を取得した場合を含む。）には、その者については、その選択により、当該各号に規定する収用、買取り又は交換（以下この款において「交換処分等」という。）により譲渡した資産（当該各号に規定する資産とともに補償金等を取得した場合には、当該譲渡した資産のうち当該補償金等の額に対応する部分以外のものとして政令で定める部分）の譲渡がなかつたものとして、第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十二条、第三十三条若しくは第三十五条の規定を適用することができる。
art-33-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-1
Where an individual's assets prescribed in the following items have come to fall under the cases listed in those items (including where compensation, consideration or settlement money (hereinafter referred to as "compensation, etc." in this Subsection) has been acquired together with the assets prescribed in those items), the individual may, at the individual's option, apply the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 32, Article 33 or Article 35 of the Income Tax Act, by deeming that the assets transferred through the expropriation, purchase or exchange prescribed in those items (hereinafter referred to as "disposition by exchange, etc." in this Subsection) (where compensation, etc. has been acquired together with the assets prescribed in those items, the part of the transferred assets specified by Cabinet Order as the part other than the part corresponding to the amount of the compensation, etc.) have not been transferred:
machine translation, not official
**一** 資産につき土地収用法等の規定による収用があつた場合（前条第一項第二号又は第四号の規定に該当する買取りがあつた場合を含む。）において、当該資産又は当該資産に係る配偶者居住権と同種の資産その他のこれらに代わるべき資産として政令で定めるものを取得するとき。
art-33-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-1/item-1
where assets have been expropriated under the provisions of the Expropriation of Land Act, etc. (including where there has been a purchase that falls under the provisions of paragraph (1), item (ii) or item (iv) of the preceding Article), if assets specified by Cabinet Order as assets of the same type as those assets or as the spouse's right of residence pertaining to those assets, or as other assets that are to replace them, are acquired;
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**二** 土地等につき土地改良法による土地改良事業又は農業振興地域の整備に関する法律第十三条の二第一項の事業が施行された場合において、当該土地等に係る交換により土地等を取得するとき。
art-33-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-1/item-2
where a land improvement project under the Land Improvement Act or a project under Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions has been implemented with regard to land, etc., if land, etc. is acquired through an exchange pertaining to that land, etc.
machine translation, not official
**第二項** 前条第一項から第四項までの規定は、個人の有する資産で前項各号に規定するものが当該各号に掲げる場合に該当することとなつた場合において、個人が、当該各号に規定する資産とともに補償金等を取得し、その額の全部若しくは一部に相当する金額をもつて代替資産の取得をしたとき、若しくは取得をする見込みであるとき、又は代替資産となるべき資産の取得をしたときについて準用する。この場合において、同条第一項中「当該譲渡した資産」とあるのは、「当該譲渡した資産のうち当該補償金等の額に対応するものとして政令で定める部分」と読み替えるものとする。
art-33-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-2
The provisions of paragraphs (1) through (4) of the preceding Article apply mutatis mutandis where an individual's assets prescribed in the items of the preceding paragraph have come to fall under the cases listed in those items, and the individual has acquired compensation, etc. together with the assets prescribed in those items and has acquired or is expected to acquire substitute assets with an amount equivalent to all or part of that amount, or has acquired assets that are to become substitute assets. In this case, the phrase "the transferred assets" in paragraph (1) of that Article is deemed to be replaced with "the part of the transferred assets specified by Cabinet Order as corresponding to the amount of the compensation, etc.".
machine translation, not official
**第三項** 前条第五項及び第六項の規定は、前二項の規定を適用する場合について準用する。
art-33-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-33-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-3
The provisions of paragraph (5) and paragraph (6) of the preceding Article apply mutatis mutandis where the provisions of the preceding two paragraphs are applied.
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**第四項** 前条第七項の規定は、前項において準用する同条第六項に規定する確定申告書を提出する者について準用する。この場合において、同条第七項中「代替資産」とあるのは、「交換処分等により取得した資産又は代替資産」と読み替えるものとする。
art-33-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-33-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-4
The provisions of paragraph (7) of the preceding Article apply mutatis mutandis to a person who files the final return prescribed in paragraph (6) of that Article as applied mutatis mutandis pursuant to the preceding paragraph. In this case, the term "substitute assets" in paragraph (7) of that Article is deemed to be replaced with "assets acquired through disposition by exchange, etc. or substitute assets".
machine translation, not official
**第五項** 前条第八項の規定は、第二項の規定を適用する場合について準用する。この場合において、同条第八項中「第三項」とあるのは、「次条第二項において準用する第三項」と読み替えるものとする。
art-33-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-33-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-5
The provisions of paragraph (8) of the preceding Article apply mutatis mutandis where the provisions of paragraph (2) are applied. In this case, the term "paragraph (3)" in paragraph (8) of that Article is deemed to be replaced with "paragraph (3) as applied mutatis mutandis pursuant to paragraph (2) of the following Article".
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### 第三十三条の三（換地処分等に伴い資産を取得した場合の課税の特例） — Special Provisions on Taxation in the Case of Acquisition of Assets Due to Replotting Disposition, etc.
caption: machine translation, not official
art-33-3 · https://japanlaw.org/en/special-taxation-measures-act/art-33-3 · https://japanlaw.org/l/332AC0000000026/art-33-3
**第一項** 個人が、その有する土地等につき土地区画整理法による土地区画整理事業、新都市基盤整備法による土地整理、土地改良法による土地改良事業又は大都市地域住宅等供給促進法による住宅街区整備事業が施行された場合において、当該土地等に係る換地処分により土地等又は土地区画整理法第九十三条第一項、第二項、第四項若しくは第五項に規定する建築物の一部及びその建築物の存する土地の共有持分、大都市地域住宅等供給促進法第七十四条第一項に規定する施設住宅の一部等若しくは大都市地域住宅等供給促進法第九十条第二項に規定する施設住宅若しくは施設住宅敷地に関する権利を取得したときは、第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、換地処分により譲渡した土地等（土地等とともに清算金を取得した場合又は中心市街地の活性化に関する法律（平成十年法律第九十二号）第十六条第一項、高齢者、障害者等の移動等の円滑化の促進に関する法律（平成十八年法律第九十一号）第三十九条第一項、都市の低炭素化の促進に関する法律（平成二十四年法律第八十四号）第十九条第一項、大都市地域住宅等供給促進法第二十一条第一項若しくは地方拠点都市地域の整備及び産業業務施設の再配置の促進に関する法律（平成四年法律第七十六号）第二十八条第一項の規定による保留地が定められた場合には、当該譲渡した土地等のうち当該清算金の額又は当該保留地の対価の額に対応する部分以外のものとして政令で定める部分）の譲渡がなかつたものとみなす。
art-33-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-1
Where a land readjustment project under the Land Readjustment Act, land consolidation under the Act on Development of Infrastructures for New Cities, a land improvement project under the Land Improvement Act, or a residential block improvement project under the Urban Housing Supply Promotion Act has been implemented with regard to land, etc. that an individual owns, and the individual has acquired, through a replotting disposition pertaining to that land, etc., land, etc., or a part of a building prescribed in Article 93, paragraph (1), (2), (4) or (5) of the Land Readjustment Act and a share of co-ownership of the land on which the building stands, a part, etc. of the facility housing prescribed in Article 74, paragraph (1) of the Urban Housing Supply Promotion Act, or rights concerning the facility housing or the site of the facility housing prescribed in Article 90, paragraph (2) of the Urban Housing Supply Promotion Act, then with regard to the application of the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33 or Article 35 of the Income Tax Act, the land, etc. transferred through the replotting disposition (where settlement money has been acquired together with land, etc., or where reserved land has been designated pursuant to the provisions of Article 16, paragraph (1) of the Act on Vitalization in City Center (Act No. 92 of 1998), Article 39, paragraph (1) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. (Act No. 91 of 2006), Article 19, paragraph (1) of the Act on Promotion of Low-Carbon Cities (Act No. 84 of 2012), Article 21, paragraph (1) of the Urban Housing Supply Promotion Act, or Article 28, paragraph (1) of the Act on Comprehensive Development of Regional Core Cities with Relocation of Office-Work Function (Act No. 76 of 1992), the part of the transferred land, etc. specified by Cabinet Order as the part other than the part corresponding to the amount of the settlement money or the amount of the consideration for the reserved land) is deemed not to have been transferred.
machine translation, not official
**第二項** 個人が、その有する資産につき都市再開発法による第一種市街地再開発事業が施行された場合において当該資産に係る権利変換により施設建築物の一部を取得する権利若しくは施設建築物の一部についての借家権を取得する権利及び施設建築敷地若しくはその共有持分若しくは地上権の共有持分（当該資産に係る権利変換が同法第百十条第一項又は第百十条の二第一項の規定により定められた権利変換計画において定められたものである場合には、施設建築敷地に関する権利又は施設建築物に関する権利を取得する権利）若しくは個別利用区内の宅地若しくはその使用収益権を取得したとき、又はその有する資産が同法による第二種市街地再開発事業の施行に伴い買い取られ、若しくは収用された場合において同法第百十八条の十一第一項の規定によりその対償として同項に規定する建築施設の部分の給付（当該給付が同法第百十八条の二十五の三第一項の規定により定められた管理処分計画において定められたものである場合には、施設建築敷地又は施設建築物に関する権利の給付）を受ける権利を取得したときは、第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、当該権利変換又は買取り若しくは収用により譲渡した資産（当該給付を受ける権利とともに補償金等を取得した場合には、当該譲渡した資産のうち当該補償金等の額に対応する部分以外のものとして政令で定める部分。次項及び次条第一項において「旧資産」という。）の譲渡がなかつたものとみなす。
art-33-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-2
Where a type 1 urban redevelopment project under the Urban Renewal Act has been implemented with regard to assets that an individual owns, and the individual has acquired, through a rights conversion pertaining to those assets, a right to acquire a part of a facility building or a right to acquire a building lease right for a part of a facility building, and a facility building site or a share of co-ownership thereof or a share of co-ownership of a superficies right (where the rights conversion pertaining to those assets is one set forth in a rights conversion plan established pursuant to the provisions of Article 110, paragraph (1) or Article 110-2, paragraph (1) of that Act, a right to acquire rights concerning a facility building site or rights concerning a facility building), or residential land within an individual use zone or a right to use and profit therefrom, or where assets that an individual owns have been purchased or expropriated in connection with the implementation of a type 2 urban redevelopment project under that Act and the individual has acquired, as consideration therefor, a right to receive the grant of a portion of a building facility prescribed in Article 118-11, paragraph (1) of that Act pursuant to the provisions of that paragraph (where the grant is one set forth in a management and disposal plan established pursuant to the provisions of Article 118-25-3, paragraph (1) of that Act, the grant of rights concerning a facility building site or a facility building), then with regard to the application of the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33 or Article 35 of the Income Tax Act, the assets transferred through the rights conversion or the purchase or expropriation (where compensation, etc. has been acquired together with the right to receive the grant, the part of the transferred assets specified by Cabinet Order as the part other than the part corresponding to the amount of the compensation, etc.; referred to as "former assets" in the following paragraph and paragraph (1) of the following Article) are deemed not to have been transferred.
machine translation, not official
**第三項** 前項の規定の適用を受けた場合において、同項の施設建築物の一部を取得する権利若しくは施設建築物の一部についての借家権を取得する権利（都市再開発法第百十条第一項又は第百十条の二第一項の規定により定められた権利変換計画に係る施設建築物に関する権利を取得する権利を含む。）若しくは前項に規定する給付を受ける権利につき譲渡、相続（限定承認に係るものに限る。以下この条、第三十三条の六、第三十六条の四、第三十七条の三、第三十七条の六及び第三十七条の八第四項において同じ。）、遺贈（法人に対するもの並びに公益信託に関する法律第二条第一項第一号に規定する公益信託（以下この項において「公益信託」という。）の受託者である個人に対するもの（その信託財産とするためのものに限る。）及び個人に対する包括遺贈のうち限定承認に係るものに限る。以下この条、第三十三条の六、第三十六条の四、第三十七条の三、第三十七条の六及び第三十七条の八第四項において同じ。）若しくは贈与（法人に対するもの及び公益信託の受託者である個人に対するもの（その信託財産とするためのものに限る。）に限る。以下この条、第三十三条の六、第三十六条の四、第三十七条の三、第三十七条の六及び第三十七条の八第四項において同じ。）があつたとき、又は前項に規定する建築施設の部分（都市再開発法第百十八条の二十五の三第一項の規定により定められた管理処分計画に係る施設建築敷地又は施設建築物に関する権利を含む。）につき同法第百十八条の五第一項の規定による譲受け希望の申出の撤回があつたとき（同法第百十八条の十二第一項又は第百十八条の十九第一項の規定により譲受け希望の申出を撤回したものとみなされる場合を含む。）は、政令で定めるところにより、当該譲渡、相続、遺贈若しくは贈与又は譲受け希望の申出の撤回のあつた日若しくは同法第百十八条の十二第一項若しくは第百十八条の十九第一項の規定によりその撤回があつたものとみなされる日において旧資産の譲渡、相続、遺贈若しくは贈与又は収用等による譲渡があつたものとみなして第二十八条の四、第三十一条、第三十二条若しくは第三十三条又は所得税法第二十七条、第三十三条、第三十五条、第四十条若しくは第五十九条の規定を適用し、前項の施設建築物の一部を取得する権利及び施設建築敷地若しくはその共有持分若しくは地上権の共有持分（都市再開発法第百十条の二第一項の規定により定められた権利変換計画に係る施設建築敷地に関する権利又は施設建築物に関する権利を取得する権利を含む。）若しくは個別利用区内の宅地若しくはその使用収益権又は前項に規定する給付を受ける権利につき都市再開発法第百四条第一項（同法第百十条の二第六項又は第百十一条の規定により読み替えて適用される場合を含む。）又は第百十八条の二十四（同法第百十八条の二十五の三第三項の規定により読み替えて適用される場合を含む。）の規定によりこれらの規定に規定する差額に相当する金額の交付を受けることとなつたときは、そのなつた日において旧資産のうち当該金額に対応するものとして政令で定める部分につき収用等による譲渡があつたものとみなして第三十三条の規定を適用する。
art-33-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-3
Where the provisions of the preceding paragraph have been applied, if a transfer, inheritance (limited to inheritance involving qualified acceptance; hereinafter the same applies in this Article, Article 33-6, Article 36-4, Article 37-3, Article 37-6, and Article 37-8, paragraph (4)), legacy (limited to legacy to a corporation, legacy to an individual who is the trustee of a public interest trust prescribed in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (hereinafter referred to in this paragraph as a "public interest trust") (limited to legacy for the purpose of making it trust property), and universal legacy to an individual involving qualified acceptance; hereinafter the same applies in this Article, Article 33-6, Article 36-4, Article 37-3, Article 37-6, and Article 37-8, paragraph (4)) or gift (limited to gift to a corporation and gift to an individual who is the trustee of a public interest trust (limited to gift for the purpose of making it trust property); hereinafter the same applies in this Article, Article 33-6, Article 36-4, Article 37-3, Article 37-6, and Article 37-8, paragraph (4)) has been made with regard to the right to acquire a part of a facility building or the right to acquire a building lease right for a part of a facility building referred to in that paragraph (including a right to acquire rights concerning a facility building pertaining to a rights conversion plan established pursuant to the provisions of Article 110, paragraph (1) or Article 110-2, paragraph (1) of the Urban Renewal Act) or the right to receive the grant prescribed in the preceding paragraph, or if an offer of a wish to acquire under the provisions of Article 118-5, paragraph (1) of the Urban Renewal Act has been withdrawn with regard to the portion of a building facility prescribed in the preceding paragraph (including rights concerning a facility building site or a facility building pertaining to a management and disposal plan established pursuant to the provisions of Article 118-25-3, paragraph (1) of that Act) (including where the offer of a wish to acquire is deemed to have been withdrawn pursuant to the provisions of Article 118-12, paragraph (1) or Article 118-19, paragraph (1) of that Act), then, pursuant to the provisions of Cabinet Order, the provisions of Article 28-4, Article 31, Article 32 or Article 33 of this Act, or Article 27, Article 33, Article 35, Article 40 or Article 59 of the Income Tax Act apply by deeming that a transfer, inheritance, legacy or gift of the former assets, or a transfer of the former assets through expropriation, etc., has been made on the date of the transfer, inheritance, legacy or gift or of the withdrawal of the offer of a wish to acquire, or on the date on which the withdrawal is deemed to have been made pursuant to the provisions of Article 118-12, paragraph (1) or Article 118-19, paragraph (1) of the Urban Renewal Act; and where an amount equivalent to the difference prescribed in Article 104, paragraph (1) of the Urban Renewal Act (including as applied with the deemed replacement of terms pursuant to the provisions of Article 110-2, paragraph (6) or Article 111 of that Act) or Article 118-24 of that Act (including as applied with the deemed replacement of terms pursuant to the provisions of Article 118-25-3, paragraph (3) of that Act) has come to be granted pursuant to those provisions with regard to the right to acquire a part of a facility building and a facility building site or a share of co-ownership thereof or a share of co-ownership of a superficies right referred to in the preceding paragraph (including a right to acquire rights concerning a facility building site or rights concerning a facility building pertaining to a rights conversion plan established pursuant to the provisions of Article 110-2, paragraph (1) of the Urban Renewal Act), or residential land within an individual use zone or a right to use and profit therefrom, or the right to receive the grant prescribed in the preceding paragraph, the provisions of Article 33 apply by deeming that a transfer through expropriation, etc. has been made, on the day on which it has come to be so granted, with regard to the part of the former assets specified by Cabinet Order as corresponding to that amount.
machine translation, not official
**第四項** 個人が、その有する資産につき密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業が施行された場合において、当該資産に係る権利変換により防災施設建築物の一部を取得する権利若しくは防災施設建築物の一部についての借家権を取得する権利及び防災施設建築敷地若しくはその共有持分若しくは地上権の共有持分（当該資産に係る権利変換が同法第二百五十五条第一項又は第二百五十七条第一項の規定により定められた権利変換計画において定められたものである場合には、防災施設建築敷地に関する権利又は防災施設建築物に関する権利を取得する権利）又は個別利用区内の宅地若しくはその使用収益権を取得したときは、第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、当該権利変換により譲渡した資産（次項及び次条第一項において「防災旧資産」という。）の譲渡がなかつたものとみなす。
art-33-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-4
Where a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts has been implemented with regard to assets that an individual owns, and the individual has acquired, through a rights conversion pertaining to those assets, a right to acquire a part of a disaster prevention facility building or a right to acquire a building lease right for a part of a disaster prevention facility building, and a disaster prevention facility building site or a share of co-ownership thereof or a share of co-ownership of a superficies right (where the rights conversion pertaining to those assets is one set forth in a rights conversion plan established pursuant to the provisions of Article 255, paragraph (1) or Article 257, paragraph (1) of that Act, a right to acquire rights concerning a disaster prevention facility building site or rights concerning a disaster prevention facility building), or residential land within an individual use zone or a right to use and profit therefrom, then with regard to the application of the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33 or Article 35 of the Income Tax Act, the assets transferred through the rights conversion (referred to as "former assets in a disaster prevention project" in the following paragraph and paragraph (1) of the following Article) are deemed not to have been transferred.
machine translation, not official
**第五項** 前項の規定の適用を受けた場合において、同項の防災施設建築物の一部を取得する権利又は防災施設建築物の一部についての借家権を取得する権利（密集市街地における防災街区の整備の促進に関する法律第二百五十五条第一項又は第二百五十七条第一項の規定により定められた権利変換計画に係る防災施設建築物に関する権利を取得する権利を含む。）につき譲渡、相続、遺贈又は贈与があつたときは、政令で定めるところにより、当該譲渡、相続、遺贈又は贈与のあつた日において防災旧資産の譲渡、相続、遺贈又は贈与があつたものとみなして第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条、第三十五条、第四十条若しくは第五十九条の規定を適用し、前項の防災施設建築物の一部を取得する権利及び防災施設建築敷地若しくはその共有持分若しくは地上権の共有持分（密集市街地における防災街区の整備の促進に関する法律第二百五十五条第一項の規定により定められた権利変換計画に係る防災施設建築敷地に関する権利又は防災施設建築物に関する権利を取得する権利を含む。）又は個別利用区内の宅地若しくはその使用収益権につき密集市街地における防災街区の整備の促進に関する法律第二百四十八条第一項（政令で定める規定により読み替えて適用される場合を含む。）の規定により同項に規定する差額に相当する金額の交付を受けることとなつたときは、そのなつた日において防災旧資産のうち当該金額に対応するものとして政令で定める部分につき収用等による譲渡があつたものとみなして第三十三条の規定を適用する。
art-33-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-5
Where the provisions of the preceding paragraph have been applied, if a transfer, inheritance, legacy or gift has been made with regard to the right to acquire a part of a disaster prevention facility building or the right to acquire a building lease right for a part of a disaster prevention facility building referred to in that paragraph (including a right to acquire rights concerning a disaster prevention facility building pertaining to a rights conversion plan established pursuant to the provisions of Article 255, paragraph (1) or Article 257, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts), then, pursuant to the provisions of Cabinet Order, the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33, Article 35, Article 40 or Article 59 of the Income Tax Act apply by deeming that a transfer, inheritance, legacy or gift of the former assets in a disaster prevention project has been made on the date of the transfer, inheritance, legacy or gift; and where an amount equivalent to the difference prescribed in Article 248, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (including as applied with the deemed replacement of terms pursuant to provisions specified by Cabinet Order) has come to be granted pursuant to the provisions of that paragraph with regard to the right to acquire a part of a disaster prevention facility building and a disaster prevention facility building site or a share of co-ownership thereof or a share of co-ownership of a superficies right referred to in the preceding paragraph (including a right to acquire rights concerning a disaster prevention facility building site or rights concerning a disaster prevention facility building pertaining to a rights conversion plan established pursuant to the provisions of Article 255, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts), or residential land within an individual use zone or a right to use and profit therefrom, the provisions of Article 33 apply by deeming that a transfer through expropriation, etc. has been made, on the day on which it has come to be so granted, with regard to the part of the former assets in a disaster prevention project specified by Cabinet Order as corresponding to that amount.
machine translation, not official
**第六項** 個人が、その有する資産（政令で定めるものに限る。以下この項において同じ。）につきマンションの再生等の円滑化に関する法律第二条第一項第十号に規定するマンション再生事業が施行された場合において、当該資産に係る同法の権利変換により同項第十四号に規定する再生後マンションに関する権利を取得する権利又は当該再生後マンションに係る敷地利用権（同項第三十五号に規定する敷地利用権をいう。）を取得したときは、第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、当該権利変換により譲渡した資産（次項において「変換前資産」という。）の譲渡がなかつたものとみなす。
art-33-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-6
Where a condominium regeneration project prescribed in Article 2, paragraph (1), item (x) of the Act on Facilitation of the Regeneration, etc. of Condominiums has been implemented with regard to assets that an individual owns (limited to those specified by Cabinet Order; hereinafter the same applies in this paragraph), and the individual has acquired, through a rights conversion under that Act pertaining to those assets, a right to acquire rights concerning the post-regeneration condominium prescribed in item (xiv) of that paragraph or a right to use the site pertaining to that post-regeneration condominium (meaning the right to use the site prescribed in item (xxxv) of that paragraph), then with regard to the application of the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33 or Article 35 of the Income Tax Act, the assets transferred through the rights conversion (referred to as "assets before conversion" in the following paragraph) are deemed not to have been transferred.
machine translation, not official
**第七項** 前項の規定の適用を受けた場合において、同項の再生後マンションに関する権利を取得する権利につき譲渡、相続、遺贈又は贈与があつたときは、政令で定めるところにより、当該譲渡、相続、遺贈又は贈与のあつた日において変換前資産の譲渡、相続、遺贈又は贈与があつたものとみなして第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条、第三十五条、第四十条若しくは第五十九条の規定を適用し、当該再生後マンションに関する権利を取得する権利又は同項の再生後マンションに係る敷地利用権につきマンションの再生等の円滑化に関する法律第八十五条の規定により同条に規定する差額に相当する金額の交付を受けることとなつたときは、そのなつた日において変換前資産のうち当該金額に対応するものとして政令で定める部分につき譲渡があつたものとみなして第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条若しくは第三十五条の規定を適用する。
art-33-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-7
Where the provisions of the preceding paragraph have been applied, if a transfer, inheritance, legacy or gift has been made with regard to the right to acquire rights concerning the post-regeneration condominium referred to in that paragraph, then, pursuant to the provisions of Cabinet Order, the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33, Article 35, Article 40 or Article 59 of the Income Tax Act apply by deeming that a transfer, inheritance, legacy or gift of the assets before conversion has been made on the date of the transfer, inheritance, legacy or gift; and where an amount equivalent to the difference prescribed in Article 85 of the Act on Facilitation of the Regeneration, etc. of Condominiums has come to be granted pursuant to the provisions of that Article with regard to the right to acquire rights concerning that post-regeneration condominium or the right to use the site pertaining to the post-regeneration condominium referred to in that paragraph, the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33 or Article 35 of the Income Tax Act apply by deeming that a transfer has been made, on the day on which it has come to be so granted, with regard to the part of the assets before conversion specified by Cabinet Order as corresponding to that amount.
machine translation, not official
**第八項** 個人が、その有する資産につきマンションの再生等の円滑化に関する法律第二条第一項第二十八号に規定する敷地分割事業が実施された場合において、当該資産に係る同法の敷地権利変換により同法第百九十一条第一項第二号に規定する除却敷地持分、同項第五号に規定する非除却敷地持分等又は同項第八号の敷地分割後の団地共用部分の共有持分を取得したときは、第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、当該敷地権利変換により譲渡した資産（当該資産につきマンションの再生等の円滑化に関する法律第二百五条の規定により同条に規定する差額に相当する金額の交付を受けることとなつた場合には、当該譲渡した資産のうち当該差額に相当する金額に対応する部分以外のものとして政令で定める部分）の譲渡がなかつたものとみなす。
art-33-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-8
Where a site division project prescribed in Article 2, paragraph (1), item (xxviii) of the Act on Facilitation of the Regeneration, etc. of Condominiums has been implemented with regard to assets that an individual owns, and the individual has acquired, through a site rights conversion under that Act pertaining to those assets, a removal site share prescribed in Article 191, paragraph (1), item (ii) of that Act, a non-removal site share, etc. prescribed in item (v) of that paragraph, or a share of co-ownership of the housing complex common areas after the site division referred to in item (viii) of that paragraph, then with regard to the application of the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33 or Article 35 of the Income Tax Act, the assets transferred through the site rights conversion (where an amount equivalent to the difference prescribed in Article 205 of the Act on Facilitation of the Regeneration, etc. of Condominiums has come to be granted with regard to those assets pursuant to the provisions of that Article, the part of the transferred assets specified by Cabinet Order as the part other than the part corresponding to the amount equivalent to the difference) are deemed not to have been transferred.
machine translation, not official
**第九項** 個人が、その有する土地等（所得税法第二条第一項第十六号に規定する棚卸資産その他これに準ずる資産で政令で定めるものを除く。以下この条において同じ。）で被災市街地復興推進地域内にあるものにつき被災市街地復興土地区画整理事業が施行された場合において、当該土地等に係る換地処分により、土地等及びその土地等の上に建設された被災市街地復興特別措置法第十五条第一項に規定する住宅又は同条第二項に規定する住宅等（以下この項、次項及び第三十三条の六第一項第四号において「代替住宅等」という。）を取得したときは、第三十一条若しくは第三十二条又は所得税法第三十三条の規定の適用については、当該換地処分により譲渡した土地等（代替住宅等とともに清算金を取得した場合又は被災市街地復興特別措置法第十七条第一項の規定により保留地が定められた場合には、当該譲渡した土地等のうち当該清算金の額又は当該保留地の対価の額に対応する部分以外のものとして政令で定める部分）の譲渡がなかつたものとみなす。
art-33-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-9
Where a land readjustment project for reconstruction of a disaster-damaged urban district has been implemented with regard to land, etc. that an individual owns (excluding inventory assets prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act and other assets equivalent thereto specified by Cabinet Order; hereinafter the same applies in this Article) located within a promotion area for reconstruction of a disaster-damaged urban district, and the individual has acquired, through a replotting disposition pertaining to that land, etc., land, etc. and housing prescribed in Article 15, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster or housing, etc. prescribed in paragraph (2) of that Article constructed on that land, etc. (hereinafter referred to as "replacement housing, etc." in this paragraph, the following paragraph, and Article 33-6, paragraph (1), item (iv)), then with regard to the application of the provisions of Article 31 or Article 32 of this Act, or Article 33 of the Income Tax Act, the land, etc. transferred through the replotting disposition (where settlement money has been acquired together with replacement housing, etc., or where reserved land has been designated pursuant to the provisions of Article 17, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster, the part of the transferred land, etc. specified by Cabinet Order as the part other than the part corresponding to the amount of the settlement money or the amount of the consideration for the reserved land) is deemed not to have been transferred.
machine translation, not official
**第十項** 前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、被災市街地復興土地区画整理事業の施行者から交付を受けた土地等に係る換地処分により代替住宅等を取得したことを証する書類その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-33-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-10
The provisions of the preceding paragraph apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and has attached to it a document certifying that the individual acquired replacement housing, etc. through a replotting disposition pertaining to land, etc., delivered by the project implementer of the land readjustment project for reconstruction of a disaster-damaged urban district, and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第十一項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第九項の規定を適用することができる。
art-33-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-11
Even where no final return has been filed, or where a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, apply the provisions of paragraph (9), only if a document containing the statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph are submitted.
machine translation, not official
**第十二項** 第九項の規定の適用を受ける同項に規定する換地処分による土地等の譲渡については、第一項の規定は、適用しない。
art-33-3/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-12
The provisions of paragraph (1) do not apply to a transfer of land, etc. through a replotting disposition prescribed in paragraph (9) to which the provisions of that paragraph apply.
machine translation, not official
**第十三項** 個人の有する土地又は土地の上に存する権利で被災市街地復興推進地域内にあるものにつき被災市街地復興土地区画整理事業が施行された場合において、当該個人が、当該土地又は土地の上に存する権利に係る換地処分により土地等及びその土地等の上に建設された被災市街地復興特別措置法第十五条第一項に規定する住宅又は同条第二項に規定する住宅等を取得したときにおける第一項の規定の適用については、当該換地処分による土地又は土地の上に存する権利の譲渡につき第九項の規定の適用を受ける場合を除き、当該換地処分により取得した当該住宅又は当該住宅等は第一項に規定する清算金に、当該住宅又は当該住宅等の価額は同項に規定する清算金の額にそれぞれ該当するものとみなす。
art-33-3/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-13
With regard to the application of the provisions of paragraph (1) in the case where a land readjustment project for reconstruction of a disaster-damaged urban district has been implemented with regard to land or a right existing on land that an individual owns located within a promotion area for reconstruction of a disaster-damaged urban district, and the individual has acquired, through a replotting disposition pertaining to that land or right existing on land, land, etc. and housing prescribed in Article 15, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster or housing, etc. prescribed in paragraph (2) of that Article constructed on that land, etc., except where the provisions of paragraph (9) apply to the transfer of the land or right existing on land through the replotting disposition, the housing or housing, etc. acquired through the replotting disposition is deemed to fall under the settlement money prescribed in paragraph (1), and the value of the housing or housing, etc. is deemed to fall under the amount of the settlement money prescribed in that paragraph.
machine translation, not official
### 第三十三条の四（収用交換等の場合の譲渡所得等の特別控除） — Special Deduction for Timber Income and Capital Gains in the Case of Expropriation or Exchange, etc.
caption: machine translation, not official
art-33-4 · https://japanlaw.org/en/special-taxation-measures-act/art-33-4 · https://japanlaw.org/l/332AC0000000026/art-33-4
**第一項** 個人の有する資産で第三十三条第一項各号又は第三十三条の二第一項各号に規定するものがこれらの規定に該当することとなつた場合（第三十三条第四項の規定により同項第一号に規定する土地等、同項第二号若しくは第三号に規定する土地の上にある資産若しくはその土地の上にある建物に係る配偶者居住権又は同項第四号に規定する権利につき収用等による譲渡があつたものとみなされた場合、前条第三項の規定により旧資産又は旧資産のうち同項の政令で定める部分につき収用等による譲渡があつたものとみなされた場合及び同条第五項の規定により防災旧資産のうち同項の政令で定める部分につき収用等による譲渡があつたものとみなされた場合を含む。）において、その者がその年中にその該当することとなつた資産のいずれについても第三十三条又は第三十三条の二の規定の適用を受けないとき（同条の規定の適用を受けず、かつ、第三十三条の規定の適用を受けた場合において、次条第一項の規定による修正申告書を提出したことにより第三十三条の規定の適用を受けないこととなるときを含む。）は、これらの全部の資産の収用等又は交換処分等（以下この款において「収用交換等」という。）による譲渡に対する第三十一条若しくは第三十二条又は所得税法第三十二条若しくは第三十三条の規定の適用については、次に定めるところによる。
art-33-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1
Where an individual's assets prescribed in the items of Article 33, paragraph (1) or the items of Article 33-2, paragraph (1) have come to fall under those provisions (including where a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of Article 33, paragraph (4), with regard to the land, etc. prescribed in item (i) of that paragraph, the assets on the land prescribed in item (ii) or item (iii) of that paragraph or the spouse's right of residence pertaining to a building on that land, or the right prescribed in item (iv) of that paragraph; where a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of paragraph (3) of the preceding Article, with regard to former assets or the part of former assets specified by Cabinet Order referred to in that paragraph; and where a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of paragraph (5) of that Article, with regard to the part of former assets in a disaster prevention project specified by Cabinet Order referred to in that paragraph), if the individual does not receive the application of the provisions of Article 33 or Article 33-2 with regard to any of the assets that have come to so fall during that year (including where the individual has not received the application of the provisions of Article 33-2 and has received the application of the provisions of Article 33, but comes not to receive the application of the provisions of Article 33 by filing an amended return under the provisions of paragraph (1) of the following Article), then with regard to the application of the provisions of Article 31 or Article 32 of this Act, or Article 32 or Article 33 of the Income Tax Act, to the transfer of all of those assets through expropriation, etc. or disposition by exchange, etc. (hereinafter referred to as "expropriation or exchange, etc." in this Subsection), the following provisions apply:
machine translation, not official
**一** 第三十一条第一項中「長期譲渡所得の金額（」とあるのは、「長期譲渡所得の金額から五千万円（長期譲渡所得の金額のうち第三十三条の四第一項の規定に該当する資産の譲渡に係る部分の金額が五千万円に満たない場合には、当該資産の譲渡に係る部分の金額）を控除した金額（」とする。
art-33-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1/item-1
in Article 31, paragraph (1), the phrase "the amount of long-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 50 million yen (or, where the portion of the amount of long-term capital gains pertaining to the transfer of assets that falls under the provisions of Article 33-4, paragraph (1) is less than 50 million yen, the amount of the portion pertaining to the transfer of those assets) from the amount of long-term capital gains (";
machine translation, not official
**二** 第三十二条第一項中「短期譲渡所得の金額（」とあるのは、「短期譲渡所得の金額から五千万円（短期譲渡所得の金額のうち第三十三条の四第一項の規定に該当する資産の譲渡に係る部分の金額が五千万円に満たない場合には、当該資産の譲渡に係る部分の金額）を控除した金額（」とする。
art-33-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1/item-2
in Article 32, paragraph (1), the phrase "the amount of short-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 50 million yen (or, where the portion of the amount of short-term capital gains pertaining to the transfer of assets that falls under the provisions of Article 33-4, paragraph (1) is less than 50 million yen, the amount of the portion pertaining to the transfer of those assets) from the amount of short-term capital gains (";
machine translation, not official
**三** 所得税法第三十二条第三項の山林所得に係る収入金額から必要経費を控除した残額は、当該資産の譲渡に係る当該残額に相当する金額から五千万円（当該残額に相当する金額が五千万円に満たない場合には、当該残額に相当する金額）を控除した金額とする。
art-33-4/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1/item-3
the balance remaining after deducting necessary expenses from the revenue pertaining to timber income referred to in Article 32, paragraph (3) of the Income Tax Act is the amount remaining after deducting 50 million yen (or, where the amount equivalent to that balance is less than 50 million yen, the amount equivalent to that balance) from the amount equivalent to that balance pertaining to the transfer of those assets;
machine translation, not official
**四** 所得税法第三十三条第三項の譲渡所得に係る収入金額から当該所得の基因となつた資産の取得費及びその資産の譲渡に要した費用の額の合計額を控除した残額は、当該資産の譲渡に係る当該残額に相当する金額から五千万円（当該残額に相当する金額が五千万円に満たない場合には、当該残額に相当する金額）を控除した金額とする。
art-33-4/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1/item-4
the balance remaining after deducting the total of the acquisition cost of the assets that gave rise to the income and the amount of the expenses required for the transfer of the assets from the revenue pertaining to capital gains referred to in Article 33, paragraph (3) of the Income Tax Act is the amount remaining after deducting 50 million yen (or, where the amount equivalent to that balance is less than 50 million yen, the amount equivalent to that balance) from the amount equivalent to that balance pertaining to the transfer of those assets.
machine translation, not official
**第二項** 前項の場合において、当該個人のその年中の収用交換等による資産の譲渡について同項各号のうち二以上の号の規定の適用があるときは、同項各号の規定により控除すべき金額は、通じて五千万円の範囲内において、政令で定めるところにより計算した金額とする。
art-33-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-2
In the case referred to in the preceding paragraph, where the provisions of two or more of the items of that paragraph apply to the individual's transfers of assets through expropriation or exchange, etc. during that year, the amount to be deducted pursuant to the provisions of those items is the amount calculated pursuant to the provisions of Cabinet Order within the limit of 50 million yen in total.
machine translation, not official
**第三項** 第一項の規定は、次の各号に掲げる場合に該当する場合には、当該各号に定める資産については、適用しない。
art-33-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-3
The provisions of paragraph (1) do not apply to the assets specified in the following items in the cases listed in those items:
machine translation, not official
**一** 第一項に規定する資産の収用交換等による譲渡が、当該資産の買取り、消滅、交換、取壊し、除去又は使用（以下この条において「買取り等」という。）の申出をする者（以下この条において「公共事業施行者」という。）から当該資産につき最初に当該申出のあつた日から六月を経過した日（当該資産の当該譲渡につき、土地収用法第十五条の七第一項の規定による仲裁の申請（同日以前にされたものに限る。）に基づき同法第十五条の十一第一項に規定する仲裁判断があつた場合、同法第四十六条の二第一項の規定による補償金の支払の請求があつた場合又は農地法（昭和二十七年法律第二百二十九号）第三条第一項若しくは第五条第一項の規定による許可を受けなければならない場合若しくは同項第六号の規定による届出をする場合には、同日から政令で定める期間を経過した日）までにされなかつた場合 当該資産
art-33-4/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-3/item-1
where the transfer through expropriation or exchange, etc. of the assets prescribed in paragraph (1) has not been made by the day on which six months have elapsed from the date on which an offer for the purchase, extinction, exchange, demolition, removal or use (hereinafter referred to as "purchase, etc." in this Article) of the assets was first made by the person making that offer (hereinafter referred to as the "public works undertaker" in this Article) (where, with regard to the transfer of the assets, an arbitral award prescribed in Article 15-11, paragraph (1) of the Expropriation of Land Act has been made based on an application for arbitration under the provisions of Article 15-7, paragraph (1) of that Act (limited to an application made on or before that day), where a request for payment of compensation under the provisions of Article 46-2, paragraph (1) of that Act has been made, or where permission under the provisions of Article 3, paragraph (1) or Article 5, paragraph (1) of the Cropland Act (Act No. 229 of 1952) must be obtained or a notification under the provisions of item (vi) of that paragraph is made, the day on which the period specified by Cabinet Order has elapsed from that day): the assets;
machine translation, not official
**二** 一の収用交換等に係る事業につき第一項に規定する資産の収用交換等による譲渡が二以上あつた場合において、これらの譲渡が二以上の年にわたつてされたとき 当該資産のうち、最初に当該譲渡があつた年において譲渡された資産以外の資産
art-33-4/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-3/item-2
where there have been two or more transfers through expropriation or exchange, etc. of the assets prescribed in paragraph (1) for a single project pertaining to expropriation or exchange, etc., and those transfers have been made over two or more years: of those assets, the assets other than those transferred in the year in which the transfer was first made;
machine translation, not official
**三** 第一項に規定する資産の収用交換等による譲渡が当該資産につき最初に買取り等の申出を受けた者以外の者からされた場合（当該申出を受けた者の死亡によりその者から当該資産を取得した者が当該譲渡をした場合を除く。） 当該資産
art-33-4/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-3/item-3
where the transfer through expropriation or exchange, etc. of the assets prescribed in paragraph (1) has been made by a person other than the person who first received the offer of purchase, etc. with regard to the assets (excluding where a person who acquired the assets from the person who received the offer due to the death of that person has made the transfer): the assets.
machine translation, not official
**第四項** 第一項の規定は、同項の規定の適用があるものとした場合においてもその年分の確定申告書を提出しなければならない者については、同項の規定の適用を受けようとする年分の確定申告書又は同項の修正申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、同項の規定の適用を受けようとする資産につき公共事業施行者から交付を受けた前項の買取り等の申出があつたことを証する書類その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-33-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-4
With regard to a person who would be required to file a final return for the year even if the provisions of paragraph (1) were applied, the provisions of that paragraph apply only if the final return for the year for which the person seeks the application of the provisions of that paragraph or the amended return referred to in that paragraph contains a statement to the effect that the person seeks the application of the provisions of that paragraph, and has attached to it a document, delivered by the public works undertaker, certifying that the offer of purchase, etc. referred to in the preceding paragraph has been made with regard to the assets for which the person seeks the application of the provisions of that paragraph, and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第五項** 税務署長は、確定申告書若しくは第一項の修正申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書若しくは第一項の修正申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び前項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-33-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-5
Even where no final return or amended return referred to in paragraph (1) has been filed, or where a final return or amended return referred to in paragraph (1) without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, apply the provisions of paragraph (1), only if a document containing the statement and the documents specified by Order of the Ministry of Finance referred to in the preceding paragraph are submitted.
machine translation, not official
**第六項** 公共事業施行者は、財務省令で定めるところにより、第三項の買取り等の申出に係る資産の全部につき第四項に規定する買取り等の申出があつたことを証する書類の写し及び当該資産の買取り等に係る支払に関する調書を、その事業の施行に係る営業所、事業所その他の事業場の所在地の所轄税務署長に提出しなければならない。
art-33-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-6
A public works undertaker must, pursuant to the provisions of Order of the Ministry of Finance, submit copies of the documents certifying that the offer of purchase, etc. prescribed in paragraph (4) has been made with regard to all of the assets pertaining to the offer of purchase, etc. referred to in paragraph (3), and a report on payments for the purchase, etc. of those assets, to the district director having jurisdiction over the location of the business office, place of business or other business establishment involved in the implementation of the project.
machine translation, not official
**第七項** 所得税法第百三十二条第一項に規定する延納の許可に係る所得税の額の計算の基礎となつた山林所得の金額又は譲渡所得の金額のうちに第一項の規定の適用を受けた資産の譲渡に係る部分の金額がある場合には、当該延納に係る同法第百三十六条の規定による利子税のうち当該譲渡に係る山林所得の金額又は譲渡所得の金額に対する所得税の額に対応する部分の金額として政令で定めるところにより計算した金額は、免除する。
art-33-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-7
Where the amount of timber income or the amount of capital gains that formed the basis for calculating the amount of income tax for which permission for deferred payment prescribed in Article 132, paragraph (1) of the Income Tax Act was granted includes an amount pertaining to the transfer of assets to which the provisions of paragraph (1) were applied, the amount calculated pursuant to the provisions of Cabinet Order as the portion of the interest tax under the provisions of Article 136 of that Act pertaining to the deferred payment that corresponds to the amount of income tax on the amount of timber income or the amount of capital gains pertaining to that transfer is exempted.
machine translation, not official
### 第三十三条の五（収用交換等に伴い代替資産を取得した場合の更正の請求、修正申告等） — Request for Reassessment, Amended Return, etc. in the Case of Acquisition of Substitute Assets in Connection with Expropriation or Exchange, etc.
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art-33-5 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5 · https://japanlaw.org/l/332AC0000000026/art-33-5
**第一項** 第三十三条第三項（第三十三条の二第二項において準用する場合を含む。以下この条において同じ。）の規定の適用を受けた者は、次の各号に掲げる場合に該当する場合には、それぞれ、当該各号に定める日から四月以内に当該収用交換等のあつた日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。
art-33-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-1
A person who has received the application of the provisions of Article 33, paragraph (3) (including as applied mutatis mutandis pursuant to Article 33-2, paragraph (2); hereinafter the same applies in this Article) must, where the person falls under a case listed in any of the following items, file an amended return of income tax for the year that includes the date of the expropriation or exchange, etc. within four months from the date specified in the relevant item, and must pay, within that time limit, the amount of tax to be paid upon filing that return:
machine translation, not official
**一** 代替資産の取得をした場合において、当該資産の取得価額が第三十三条第三項の規定により読み替えられた同条第一項に規定する取得価額の見積額に満たないとき 当該資産の取得をした日
art-33-5/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-1/item-1
where substitute assets have been acquired and the acquisition price of those assets is less than the estimated amount of the acquisition price prescribed in Article 33, paragraph (1) as applied with the deemed replacement of terms pursuant to the provisions of paragraph (3) of that Article: the date on which those assets were acquired;
machine translation, not official
**二** 第三十三条第三項に規定する取得指定期間内に代替資産の取得をしなかつた場合 当該取得指定期間を経過した日
art-33-5/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-1/item-2
where substitute assets have not been acquired within the designated acquisition period prescribed in Article 33, paragraph (3): the day on which the designated acquisition period has elapsed.
machine translation, not official
**第二項** 前項各号に掲げる場合に該当することとなつた場合において、修正申告書の提出がないときは、納税地の所轄税務署長は、当該申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
art-33-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-2
Where a case listed in any of the items of the preceding paragraph has come to apply, if the amended return is not filed, the district director having jurisdiction over the place for tax payment is to make a reassessment pursuant to the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of income, the amount of income tax, and other matters that should have been stated in that return.
machine translation, not official
**第三項** 第一項の規定による修正申告書及び前項の更正に対する国税通則法の規定の適用については、次に定めるところによる。
art-33-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-3
With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under the provisions of paragraph (1) and the reassessment referred to in the preceding paragraph, the following provisions apply:
machine translation, not official
**一** 当該修正申告書で第一項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを同法第十七条第二項に規定する期限内申告書とみなす。
art-33-5/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-3/item-1
except in the case of applying the provisions of Article 20 of the Act on General Rules for National Taxes, an amended return referred to above that is filed within the filing deadline prescribed in paragraph (1) is deemed to be a return filed by the due date as prescribed in Article 17, paragraph (2) of that Act;
machine translation, not official
**二** 当該修正申告書で第一項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第三十三条の五第一項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第三十三条の五第一項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」とする。
art-33-5/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-3/item-2
with regard to an amended return referred to above that is filed after the filing deadline prescribed in paragraph (1) and the reassessment referred to above, in the provisions of Chapters II through VII of the Act on General Rules for National Taxes, the phrases "statutory tax return due date" and "statutory payment due date" are deemed to be replaced with "deadline for filing an amended return prescribed in Article 33-5, paragraph (1) of the Act on Special Measures Concerning Taxation"; in Article 61, paragraph (1), item (i) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation"; in paragraph (2) of that Article, the phrase "return filed by the due date or return filed after the due date" is deemed to be replaced with "amended return under the provisions of Article 33-5, paragraph (1) of the Act on Special Measures Concerning Taxation"; and in Article 65, paragraph (1), paragraph (3), item (ii), and paragraph (5), item (ii) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation";
machine translation, not official
**三** 国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
art-33-5/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-3/item-3
the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to an amended return and a reassessment prescribed in the preceding item.
machine translation, not official
**第四項** 第三十三条第三項の規定の適用を受けた者は、同項に規定する取得指定期間内に代替資産の取得をした場合において、その取得価額が同項の規定により読み替えられた同条第一項に規定する取得価額の見積額に対して過大となつたときは、当該代替資産の取得をした日から四月以内に、納税地の所轄税務署長に対し、その収用交換等のあつた日の属する年分の所得税についての更正の請求をすることができる。
art-33-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-4
If a person who has been subject to the provisions of Article 33, paragraph (3) has acquired a substitute asset within the designated acquisition period prescribed in that paragraph and the acquisition price thereof has turned out to be excessive in relation to the estimated amount of the acquisition price prescribed in paragraph (1) of that Article as read with the terms replaced pursuant to the provisions of that paragraph, the person may, within four months from the day on which the person acquired the substitute asset, make a request for reassessment of the income tax for the year that includes the day on which the expropriation or exchange, etc. took place to the district director with jurisdiction over the place for tax payment.
machine translation, not official
### 第三十三条の六（収用交換等により取得した代替資産等の取得価額の計算） — Calculation of the Acquisition Price of Substitute Assets, etc. Acquired through Expropriation or Exchange, etc.
caption: machine translation, not official
art-33-6 · https://japanlaw.org/en/special-taxation-measures-act/art-33-6 · https://japanlaw.org/l/332AC0000000026/art-33-6
**第一項** 第三十三条、第三十三条の二第一項若しくは第二項又は第三十三条の三の規定の適用を受けた者（前条第一項の規定による修正申告書を提出し、又は同条第二項の規定による更正を受けたため、第三十三条（第三十三条の二第二項において準用する場合を含む。）の規定の適用を受けないこととなつた者を除く。）が代替資産又は交換処分等、換地処分若しくは権利変換（都市再開発法第八十八条第二項の規定による施設建築物の一部若しくは同条第五項の規定による施設建築物の一部についての借家権若しくは同法第百十条第三項若しくは第百十条の二第四項の規定による同法第百十条第二項（同法第百十条の二第二項において準用する場合を含む。）の施設建築物に関する権利、同法第百十八条の十一第一項（同法第百十八条の二十五の三第三項の規定により読み替えて適用される場合を含む。）の規定による建築施設の部分若しくは施設建築敷地若しくは施設建築物に関する権利、密集市街地における防災街区の整備の促進に関する法律第二百二十二条第二項の規定による防災施設建築物の一部若しくは同条第五項の規定による防災施設建築物の一部についての借家権若しくは同法第二百五十五条第四項若しくは第二百五十七条第三項の規定による同法第二百五十五条第二項（同法第二百五十七条第二項において準用する場合を含む。）の防災施設建築物に関する権利又はマンションの再生等の円滑化に関する法律第七十一条第二項の規定による再生後マンションの区分所有権（政令で定めるものに限る。）若しくは同条第三項の規定による再生後マンションの部分についての借家権の取得を含む。第三号において同じ。）により取得した資産（以下この条において「代替資産等」という。）について所得税法第四十九条第一項の規定により償却費の額を計算するとき、又は代替資産等につきその取得した日以後譲渡（譲渡所得の基因となる不動産等の貸付けを含む。）、相続、遺贈若しくは贈与があつた場合において、事業所得の金額、山林所得の金額、譲渡所得の金額又は雑所得の金額を計算するときは、政令で定めるところにより、第三十三条、第三十三条の二第一項若しくは第二項又は第三十三条の三の規定の適用を受けた資産（以下この項において「譲渡資産」という。）の取得の時期を当該代替資産等の取得の時期とし、譲渡資産の取得価額並びに設備費及び改良費の額の合計額（第三十六条の四、第三十七条の三、第三十七条の五及び第三十七条の六において「取得価額等」という。）のうち当該代替資産等に対応する部分として政令で定めるところにより計算した金額をその取得価額とする。ただし、取得価額については、次の各号に掲げる場合に該当する場合には、その取得価額とされる金額に、当該各号に定める金額のうち政令で定めるところにより計算した金額をそれぞれ加算した金額を、その取得価額とする。
art-33-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-1
When a person who has been subject to the provisions of Article 33, Article 33-2, paragraph (1) or paragraph (2), or Article 33-3 (excluding a person who has ceased to be subject to the provisions of Article 33 (including as applied mutatis mutandis pursuant to Article 33-2, paragraph (2)) because the person filed an amended return under the provisions of paragraph (1) of the preceding Article or received a reassessment under the provisions of paragraph (2) of that Article) calculates the amount of depreciation allowances pursuant to the provisions of Article 49, paragraph (1) of the Income Tax Act for a substitute asset or for an asset acquired through a disposition by exchange, etc., a replotting disposition, or a rights conversion (including the acquisition of a part of a facility building under the provisions of Article 88, paragraph (2) of the Urban Renewal Act or a building lease right for a part of a facility building under the provisions of paragraph (5) of that Article, a right concerning a facility building referred to in Article 110, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to Article 110-2, paragraph (2) of that Act) under the provisions of Article 110, paragraph (3) or Article 110-2, paragraph (4) of that Act, a portion of a building facility or a right concerning a facility building site or a facility building under the provisions of Article 118-11, paragraph (1) of that Act (including as applied with the terms replaced pursuant to the provisions of Article 118-25-3, paragraph (3) of that Act), a part of a disaster prevention facility building under the provisions of Article 222, paragraph (2) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts or a building lease right for a part of a disaster prevention facility building under the provisions of paragraph (5) of that Article, a right concerning a disaster prevention facility building referred to in Article 255, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to Article 257, paragraph (2) of that Act) under the provisions of Article 255, paragraph (4) or Article 257, paragraph (3) of that Act, or unit ownership of a post-regeneration condominium under the provisions of Article 71, paragraph (2) of the Act on Facilitation of the Regeneration, etc. of Condominiums (limited to that specified by Cabinet Order) or a building lease right for a part of a post-regeneration condominium under the provisions of paragraph (3) of that Article; the same applies in item (iii)) (hereinafter referred to in this Article as "substitute assets, etc."), or when, in the case where there has been a transfer (including the lending of real property, etc. giving rise to capital gains), inheritance, bequest, or gift of substitute assets, etc. on or after the day on which they were acquired, the person calculates the amount of business income, the amount of timber income, the amount of capital gains, or the amount of miscellaneous income, then, pursuant to the provisions of Cabinet Order, the time of acquisition of the assets that were subject to the provisions of Article 33, Article 33-2, paragraph (1) or paragraph (2), or Article 33-3 (hereinafter referred to in this paragraph as "transferred assets") is deemed to be the time of acquisition of the substitute assets, etc., and the amount calculated pursuant to the provisions of Cabinet Order as the portion corresponding to the substitute assets, etc. out of the total of the acquisition price of the transferred assets and the amount of equipment costs and improvement costs (referred to in Article 36-4, Article 37-3, Article 37-5, and Article 37-6 as the "acquisition price, etc.") is deemed to be their acquisition price; provided, however, that with regard to the acquisition price, in the case falling under any of the cases listed in the following items, the amount obtained by adding, to the amount deemed to be the acquisition price, the amount calculated pursuant to the provisions of Cabinet Order out of the amount specified in the relevant item is deemed to be the acquisition price:
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**一** 譲渡資産に係る収用交換等による譲渡に関して第三十三条第一項に規定する費用がある場合 当該費用に相当する金額
art-33-6/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-1/item-1
where there are expenses prescribed in Article 33, paragraph (1) with regard to the transfer of the transferred assets through expropriation or exchange, etc.: an amount equivalent to those expenses;
machine translation, not official
**二** 代替資産の取得価額が、譲渡資産に係る補償金等の額（当該資産の収用交換等による譲渡に要した費用がある場合には、第三十三条第一項に規定する政令で定める金額を控除した金額）を超える場合又は同条第三項（第三十三条の二第二項において準用する場合を含む。）の規定により読み替えられた第三十三条第一項に規定する取得価額の見積額（当該補償金等の額以下のものに限る。）を超える場合（前条第四項の規定による更正の請求をした場合を除く。） その超える金額
art-33-6/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-1/item-2
where the acquisition price of the substitute assets exceeds the amount of compensation, etc. for the transferred assets (or, where there are expenses required for the transfer of the assets through expropriation or exchange, etc., the amount remaining after deducting the amount specified by Cabinet Order prescribed in Article 33, paragraph (1)), or where it exceeds the estimated amount of the acquisition price prescribed in Article 33, paragraph (1) as read with the terms replaced pursuant to the provisions of paragraph (3) of that Article (including as applied mutatis mutandis pursuant to Article 33-2, paragraph (2)) (limited to an estimated amount that is equal to or less than the amount of compensation, etc.) (excluding the case where a request for reassessment has been made under the provisions of paragraph (4) of the preceding Article): the amount of the excess;
machine translation, not official
**三** 交換処分等、換地処分又は権利変換により取得した資産の価額が譲渡資産の価額を超え、かつ、その差額に相当する金額を交換処分等、換地処分又は権利変換に際して支出した場合 その支出した金額
art-33-6/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-33-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-1/item-3
where the value of the assets acquired through a disposition by exchange, etc., a replotting disposition, or a rights conversion exceeds the value of the transferred assets, and an amount equivalent to the difference has been paid at the time of the disposition by exchange, etc., replotting disposition, or rights conversion: the amount paid;
machine translation, not official
**四** 代替住宅等を取得するために要した経費の額がある場合 当該経費の額
art-33-6/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-33-6/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-1/item-4
where there are expenses required for acquiring replacement housing, etc.: the amount of those expenses.
machine translation, not official
**第二項** 個人が第三十三条、第三十三条の二第一項若しくは第二項又は第三十三条の三第二項、第四項若しくは第六項の規定の適用を受けた場合には、代替資産等については、第十九条第一項各号に掲げる規定は、適用しない。
art-33-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-2
If an individual has been subject to the provisions of Article 33, Article 33-2, paragraph (1) or paragraph (2), or Article 33-3, paragraph (2), paragraph (4), or paragraph (6), the provisions listed in the items of Article 19, paragraph (1) do not apply to the substitute assets, etc.
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## 第五款 特定事業の用地買収等の場合の譲渡所得の特別控除 — Subsection 5 Special Deduction for Capital Gains in the Case of Purchase of Sites, etc. for Specified Projects
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ch-2/sec-4/subsec-5 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-4/subsec-5 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-4/subsec-5
### 第三十四条（特定土地区画整理事業等のために土地等を譲渡した場合の譲渡所得の特別控除） — Special Deduction for Capital Gains in the Case of Transfer of Land, etc. for Specified Land Readjustment Projects, etc.
caption: machine translation, not official
art-34 · https://japanlaw.org/en/special-taxation-measures-act/art-34 · https://japanlaw.org/l/332AC0000000026/art-34
**第一項** 個人の有する土地又は土地の上に存する権利（以下この款において「土地等」という。）が特定土地区画整理事業等のために買い取られる場合に該当することとなつた場合には、その者がその年中にその該当することとなつた土地等（第三十五条の規定の適用を受ける部分を除く。）の全部又は一部につき第三十六条の二、第三十六条の五、第三十七条又は第三十七条の四の規定の適用を受ける場合を除き、これらの全部の土地等の譲渡に対する第三十一条又は第三十二条の規定の適用については、次に定めるところによる。
art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/art-34/par-1
If land or a right existing on land held by an individual (hereinafter referred to in this Subsection as "land, etc.") comes to fall under the case where it is purchased for a specified land readjustment project, etc., then, except where the individual is subject to the provisions of Article 36-2, Article 36-5, Article 37, or Article 37-4 with regard to all or part of the land, etc. that has come to fall under that case during that year (excluding any portion that is subject to the provisions of Article 35), the following provisions apply with regard to the application of the provisions of Article 31 or Article 32 to the transfer of all of that land, etc.:
machine translation, not official
**一** 第三十一条第一項中「長期譲渡所得の金額（」とあるのは、「長期譲渡所得の金額から二千万円（長期譲渡所得の金額のうち第三十四条第一項の規定に該当する土地等の譲渡に係る部分の金額が二千万円に満たない場合には当該土地等の譲渡に係る部分の金額とし、同項第二号の規定により読み替えられた第三十二条第一項の規定の適用を受ける場合には二千万円から同項の規定により控除される金額を控除した金額と当該土地等の譲渡に係る部分の金額とのいずれか低い金額とする。）を控除した金額（」とする。
art-34/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-34/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-34/par-1/item-1
in Article 31, paragraph (1), the phrase "the amount of long-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 20 million yen (or, where the portion of the amount of long-term capital gains pertaining to the transfer of land, etc. falling under the provisions of Article 34, paragraph (1) is less than 20 million yen, the amount of the portion pertaining to the transfer of the land, etc., and where the provisions of Article 32, paragraph (1) as read with the terms replaced pursuant to the provisions of item (ii) of that paragraph apply, the amount remaining after deducting the amount deducted pursuant to the provisions of that paragraph from 20 million yen or the amount of the portion pertaining to the transfer of the land, etc., whichever is lower) from the amount of long-term capital gains (";
machine translation, not official
**二** 第三十二条第一項中「短期譲渡所得の金額（」とあるのは、「短期譲渡所得の金額から二千万円（短期譲渡所得の金額のうち第三十四条第一項の規定に該当する土地等の譲渡に係る部分の金額が二千万円に満たない場合には、当該土地等の譲渡に係る部分の金額）を控除した金額（」とする。
art-34/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-34/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-34/par-1/item-2
in Article 32, paragraph (1), the phrase "the amount of short-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 20 million yen (or, where the portion of the amount of short-term capital gains pertaining to the transfer of land, etc. falling under the provisions of Article 34, paragraph (1) is less than 20 million yen, the amount of the portion pertaining to the transfer of the land, etc.) from the amount of short-term capital gains (".
machine translation, not official
**第二項** 前項に規定する特定土地区画整理事業等のために買い取られる場合とは、次に掲げる場合をいう。
art-34/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/art-34/par-2
The case where land, etc. is purchased for a specified land readjustment project, etc. prescribed in the preceding paragraph means any of the following cases:
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**一** 国、地方公共団体、独立行政法人都市再生機構又は地方住宅供給公社が土地区画整理法による土地区画整理事業、大都市地域住宅等供給促進法による住宅街区整備事業、都市再開発法による第一種市街地再開発事業又は密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業として行う公共施設の整備改善、宅地の造成、共同住宅の建設又は建築物及び建築敷地の整備に関する事業の用に供するためこれらの者（地方公共団体の設立に係る団体で政令で定めるものを含む。）に買い取られる場合（第三十三条第一項第三号の四から第三号の六までの規定の適用がある場合を除く。）
art-34/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-34/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-34/par-2/item-1
where land, etc. is purchased by the State, a local government, the Urban Renaissance Agency, or a Local Housing Corporation (including an organization established by a local government that is specified by Cabinet Order) for use in a project for the improvement of public facilities, the development of residential land, the construction of apartment houses, or the development of buildings and building sites, which any of those persons carries out as a land readjustment project under the Land Readjustment Act, a residential block improvement project under the Urban Housing Supply Promotion Act, a Class 1 urban redevelopment project under the Urban Renewal Act, or a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (excluding the case where the provisions of Article 33, paragraph (1), items (iii)-4 through (iii)-6 apply);
machine translation, not official
**二** 都市再開発法による第一種市街地再開発事業の都市計画法第五十六条第一項に規定する事業予定地内の土地等が、同項の規定に基づいて、当該第一種市街地再開発事業を行う都市再開発法第十一条第二項の認可を受けて設立された市街地再開発組合に買い取られる場合
art-34/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-34/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-34/par-2/item-2
where land, etc. within a planned project site prescribed in Article 56, paragraph (1) of the City Planning Act for a Class 1 urban redevelopment project under the Urban Renewal Act is purchased, pursuant to the provisions of that paragraph, by an urban redevelopment association established with the authorization referred to in Article 11, paragraph (2) of the Urban Renewal Act that carries out the Class 1 urban redevelopment project;
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**二の二** 密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業の都市計画法第五十六条第一項に規定する事業予定地内の土地等が、同項の規定に基づいて、当該防災街区整備事業を行う密集市街地における防災街区の整備の促進に関する法律第百三十六条第二項の認可を受けて設立された防災街区整備事業組合に買い取られる場合
art-34/par-2/item-2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-34/par-2/item-2-2 · https://japanlaw.org/l/332AC0000000026/art-34/par-2/item-2-2
where land, etc. within a planned project site prescribed in Article 56, paragraph (1) of the City Planning Act for a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts is purchased, pursuant to the provisions of that paragraph, by a disaster prevention block improvement project association established with the authorization referred to in Article 136, paragraph (2) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts that carries out the disaster prevention block improvement project;
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**三** 古都における歴史的風土の保存に関する特別措置法（昭和四十一年法律第一号）第十二条第一項、都市緑地法（昭和四十八年法律第七十二号）第十七条第一項若しくは第三項、特定空港周辺航空機騒音対策特別措置法（昭和五十三年法律第二十六号）第八条第一項、航空法（昭和二十七年法律第二百三十一号）第四十九条第四項（同法第五十五条の二第三項において準用する場合を含む。）、防衛施設周辺の生活環境の整備等に関する法律（昭和四十九年法律第百一号）第五条第二項又は公共用飛行場周辺における航空機騒音による障害の防止等に関する法律（昭和四十二年法律第百十号）第九条第二項その他政令で定める法律の規定により買い取られる場合
art-34/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-34/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-34/par-2/item-3
where land, etc. is purchased pursuant to the provisions of Article 12, paragraph (1) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals (Act No. 1 of 1966), Article 17, paragraph (1) or paragraph (3) of the Urban Green Space Conservation Act (Act No. 72 of 1973), Article 8, paragraph (1) of the Act on Special Measures concerning Countermeasures against Aircraft Noise around Specified Airports (Act No. 26 of 1978), Article 49, paragraph (4) of the Civil Aeronautics Act (Act No. 231 of 1952) (including as applied mutatis mutandis pursuant to Article 55-2, paragraph (3) of that Act), Article 5, paragraph (2) of the Act on Improvement of Living Environment of Areas Around Defense Facilities (Act No. 101 of 1974), or Article 9, paragraph (2) of the Act on Prevention of Damage caused by Aircraft Noise in Areas around Public Airports (Act No. 110 of 1967), or the provisions of any other Act specified by Cabinet Order;
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**三の二** 古都における歴史的風土の保存に関する特別措置法第十三条第一項に規定する対象土地が同条第四項の規定により同項の都市緑化支援機構に買い取られる場合（当該都市緑化支援機構が公益社団法人又は公益財団法人であることその他の政令で定める要件を満たす場合に限る。）
art-34/par-2/item-3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-34/par-2/item-3-2 · https://japanlaw.org/l/332AC0000000026/art-34/par-2/item-3-2
where target land prescribed in Article 13, paragraph (1) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals is purchased, pursuant to the provisions of paragraph (4) of that Article, by the urban greening support organization referred to in that paragraph (limited to the case where the urban greening support organization satisfies the requirements specified by Cabinet Order, such as being an incorporated public interest association or an incorporated public interest foundation);
machine translation, not official
**三の三** 都市緑地法第十七条の二第一項に規定する対象土地が同条第四項の規定により同項の都市緑化支援機構に買い取られる場合（当該都市緑化支援機構が公益社団法人又は公益財団法人であることその他の政令で定める要件を満たす場合に限る。）
art-34/par-2/item-3-3 · https://japanlaw.org/en/special-taxation-measures-act/art-34/par-2/item-3-3 · https://japanlaw.org/l/332AC0000000026/art-34/par-2/item-3-3
where target land prescribed in Article 17-2, paragraph (1) of the Urban Green Space Conservation Act is purchased, pursuant to the provisions of paragraph (4) of that Article, by the urban greening support organization referred to in that paragraph (limited to the case where the urban greening support organization satisfies the requirements specified by Cabinet Order, such as being an incorporated public interest association or an incorporated public interest foundation);
machine translation, not official
**四** 文化財保護法（昭和二十五年法律第二百十四号）第二十七条第一項の規定により重要文化財として指定された土地、同法第百九条第一項の規定により史跡、名勝若しくは天然記念物として指定された土地、自然公園法（昭和三十二年法律第百六十一号）第二十条第一項の規定により特別地域として指定された区域内の土地又は自然環境保全法（昭和四十七年法律第八十五号）第二十五条第一項の規定により特別地区として指定された区域内の土地が国又は地方公共団体（その設立に係る団体で政令で定めるものを含む。）に買い取られる場合（当該重要文化財として指定された土地又は当該史跡、名勝若しくは天然記念物として指定された土地が独立行政法人国立文化財機構、独立行政法人国立科学博物館、地方独立行政法人（地方独立行政法人法（平成十五年法律第百十八号）第二十一条第六号に掲げる業務を主たる目的とするもののうち政令で定めるものに限る。）又は文化財保護法第百九十二条の二第一項に規定する文化財保存活用支援団体に買い取られる場合（当該文化財保存活用支援団体に買い取られる場合には、当該文化財保存活用支援団体が公益社団法人又は公益財団法人であることその他の政令で定める要件を満たす場合に限る。）を含むものとし、第三十三条第一項第二号の規定の適用がある場合を除く。）
art-34/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-34/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-34/par-2/item-4
where land designated as an Important Cultural Property pursuant to the provisions of Article 27, paragraph (1) of the Act on Protection of Cultural Properties (Act No. 214 of 1950), land designated as a historic site, place of scenic beauty, or natural monument pursuant to the provisions of Article 109, paragraph (1) of that Act, land within the district designated as a special zone pursuant to the provisions of Article 20, paragraph (1) of the Natural Parks Act (Act No. 161 of 1957), or land within the district designated as a special district pursuant to the provisions of Article 25, paragraph (1) of the Nature Conservation Act (Act No. 85 of 1972) is purchased by the State or a local government (including an organization established by it that is specified by Cabinet Order) (this includes the case where the land designated as an Important Cultural Property or the land designated as a historic site, place of scenic beauty, or natural monument is purchased by the National Institutes for Cultural Heritage, the National Museum of Nature and Science, a local independent administrative agency (limited to one specified by Cabinet Order from among those whose main purpose is the services listed in Article 21, item (vi) of the Local Independent Administrative Agency Act (Act No. 118 of 2003)), or a cultural property preservation and utilization support organization prescribed in Article 192-2, paragraph (1) of the Act on Protection of Cultural Properties (where the land is purchased by the cultural property preservation and utilization support organization, limited to the case where that organization satisfies the requirements specified by Cabinet Order, such as being an incorporated public interest association or an incorporated public interest foundation), and excludes the case where the provisions of Article 33, paragraph (1), item (ii) apply);
machine translation, not official
**五** 森林法第二十五条若しくは第二十五条の二の規定により保安林として指定された区域内の土地又は同法第四十一条の規定により指定された保安施設地区内の土地が同条第三項に規定する保安施設事業のために国又は地方公共団体に買い取られる場合
art-34/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-34/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-34/par-2/item-5
where land within the district designated as a protection forest pursuant to the provisions of Article 25 or Article 25-2 of the Forest Act or land within a protection facility district designated pursuant to the provisions of Article 41 of that Act is purchased by the State or a local government for a protection facility project prescribed in paragraph (3) of that Article;
machine translation, not official
**六** 防災のための集団移転促進事業に係る国の財政上の特別措置等に関する法律（昭和四十七年法律第百三十二号）第三条第一項の同意を得た同項に規定する集団移転促進事業計画において定められた同法第二条第一項に規定する移転促進区域内にある同法第三条第二項第六号に規定する農地等が当該集団移転促進事業計画に基づき地方公共団体に買い取られる場合（第三十三条第一項第二号の規定の適用がある場合を除く。）
art-34/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-34/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-34/par-2/item-6
where farmland, etc. prescribed in Article 3, paragraph (2), item (vi) of the Act on Special Financial Support for Promoting Group Relocation for Disaster Mitigation (Act No. 132 of 1972) located within a relocation promotion area prescribed in Article 2, paragraph (1) of that Act that is specified in a group relocation promotion project plan prescribed in Article 3, paragraph (1) of that Act for which the consent referred to in that paragraph has been obtained, is purchased by a local government based on the group relocation promotion project plan (excluding the case where the provisions of Article 33, paragraph (1), item (ii) apply);
machine translation, not official
**七** 農業経営基盤強化促進法第四条第一項第一号に規定する農用地で同法第二十二条の四第一項に規定する区域内にあるものが、同条第二項の申出に基づき、同項の農地中間管理機構に買い取られる場合（当該農地中間管理機構が公益社団法人又は公益財団法人であることその他の政令で定める要件を満たす場合に限る。）
art-34/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-34/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-34/par-2/item-7
where agricultural land prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation that is located within the district prescribed in Article 22-4, paragraph (1) of that Act is purchased, based on the request referred to in paragraph (2) of that Article, by the farmland intermediary management organization referred to in that paragraph (limited to the case where the farmland intermediary management organization satisfies the requirements specified by Cabinet Order, such as being an incorporated public interest association or an incorporated public interest foundation).
machine translation, not official
**第三項** 個人の有する土地等につき、一の事業で前項各号の買取りに係るものの用に供するために、これらの規定の買取りが二以上行われた場合において、これらの買取りが二以上の年にわたつて行われたときは、これらの買取りのうち、最初にこれらの規定の買取りが行われた年において行われたもの以外の買取りについては、第一項の規定は、適用しない。
art-34/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-34/par-3 · https://japanlaw.org/l/332AC0000000026/art-34/par-3
Where, with regard to land, etc. held by an individual, two or more purchases referred to in those provisions have been made for use in a single project pertaining to the purchases referred to in the items of the preceding paragraph, if those purchases were made over two or more years, the provisions of paragraph (1) do not apply to the purchases other than those made in the year in which the purchases referred to in those provisions were first made.
machine translation, not official
**第四項** 第一項の規定は、同項の規定の適用があるものとした場合においてもその年分の確定申告書を提出しなければならない者については、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、第二項各号の買取りをする者から交付を受けた第一項の土地等の買取りがあつたことを証する書類その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-34/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/art-34/par-4
With regard to a person who would be required to file a final return for the year even if the provisions of paragraph (1) were applied, the provisions of that paragraph apply only if the final return for the year for which the person seeks the application of the provisions of that paragraph contains a statement to the effect that the person seeks the application of the provisions of that paragraph, and a document certifying that the purchase of the land, etc. referred to in paragraph (1) has been made, which was issued by the person making the purchase referred to in the items of paragraph (2), and any other documents specified by Order of the Ministry of Finance are attached to that return.
machine translation, not official
**第五項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-34/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/art-34/par-5
Even in the case where no final return has been filed, or a final return without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, the district director may apply the provisions of paragraph (1), but only if there has been a submission of a document containing that statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph.
machine translation, not official
**第六項** 第二項各号の買取りをする者は、財務省令で定めるところにより、第一項の土地等の買取りに係る支払に関する調書を、その事業の施行に係る営業所、事業所その他の事業場の所在地の所轄税務署長に提出しなければならない。
art-34/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/art-34/par-6
A person making a purchase referred to in the items of paragraph (2) must, pursuant to the provisions of Order of the Ministry of Finance, submit a record of payments pertaining to the purchase of the land, etc. referred to in paragraph (1) to the district director with jurisdiction over the location of the business office, office, or other place of business pertaining to the implementation of the project.
machine translation, not official
### 第三十四条の二（特定住宅地造成事業等のために土地等を譲渡した場合の譲渡所得の特別控除） — Special Deduction for Capital Gains in the Case of Transfer of Land, etc. for Specified Housing Land Development Projects, etc.
caption: machine translation, not official
art-34-2 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2 · https://japanlaw.org/l/332AC0000000026/art-34-2
**第一項** 個人の有する土地等が特定住宅地造成事業等のために買い取られる場合に該当することとなつた場合には、その者がその年中にその該当することとなつた土地等（第三十五条の規定の適用を受ける部分を除く。）の全部又は一部につき第三十六条の二、第三十六条の五、第三十七条又は第三十七条の四の規定の適用を受ける場合を除き、これらの全部の土地等の譲渡に対する第三十一条又は第三十二条の規定の適用については、次に定めるところによる。
art-34-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-1
If land, etc. held by an individual comes to fall under the case where it is purchased for a specified housing land development project, etc., then, except where the individual is subject to the provisions of Article 36-2, Article 36-5, Article 37, or Article 37-4 with regard to all or part of the land, etc. that has come to fall under that case during that year (excluding any portion that is subject to the provisions of Article 35), the following provisions apply with regard to the application of the provisions of Article 31 or Article 32 to the transfer of all of that land, etc.:
machine translation, not official
**一** 第三十一条第一項中「長期譲渡所得の金額（」とあるのは、「長期譲渡所得の金額から千五百万円（長期譲渡所得の金額のうち第三十四条の二第一項の規定に該当する土地等の譲渡に係る部分の金額が千五百万円に満たない場合には当該土地等の譲渡に係る部分の金額とし、同項第二号の規定により読み替えられた第三十二条第一項の規定の適用を受ける場合には千五百万円から同項の規定により控除される金額を控除した金額と当該土地等の譲渡に係る部分の金額とのいずれか低い金額とする。）を控除した金額（」とする。
art-34-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-1/item-1
in Article 31, paragraph (1), the phrase "the amount of long-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 15 million yen (or, where the portion of the amount of long-term capital gains pertaining to the transfer of land, etc. falling under the provisions of Article 34-2, paragraph (1) is less than 15 million yen, the amount of the portion pertaining to the transfer of the land, etc., and where the provisions of Article 32, paragraph (1) as read with the terms replaced pursuant to the provisions of item (ii) of that paragraph apply, the amount remaining after deducting the amount deducted pursuant to the provisions of that paragraph from 15 million yen or the amount of the portion pertaining to the transfer of the land, etc., whichever is lower) from the amount of long-term capital gains (";
machine translation, not official
**二** 第三十二条第一項中「短期譲渡所得の金額（」とあるのは、「短期譲渡所得の金額から千五百万円（短期譲渡所得の金額のうち第三十四条の二第一項の規定に該当する土地等の譲渡に係る部分の金額が千五百万円に満たない場合には、当該土地等の譲渡に係る部分の金額）を控除した金額（」とする。
art-34-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-1/item-2
in Article 32, paragraph (1), the phrase "the amount of short-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 15 million yen (or, where the portion of the amount of short-term capital gains pertaining to the transfer of land, etc. falling under the provisions of Article 34-2, paragraph (1) is less than 15 million yen, the amount of the portion pertaining to the transfer of the land, etc.) from the amount of short-term capital gains (".
machine translation, not official
**第二項** 前項に規定する特定住宅地造成事業等のために買い取られる場合とは、次に掲げる場合をいう。
art-34-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2
The case where land, etc. is purchased for a specified housing land development project, etc. prescribed in the preceding paragraph means any of the following cases:
machine translation, not official
**一** 地方公共団体（その設立に係る団体で政令で定めるものを含む。第十二号において同じ。）、独立行政法人中小企業基盤整備機構、独立行政法人都市再生機構、成田国際空港株式会社、地方住宅供給公社又は日本勤労者住宅協会が行う住宅の建設又は宅地の造成を目的とする事業（政令で定める事業を除く。）の用に供するためにこれらの者に買い取られる場合（第三十三条第一項第二号若しくは第四号、第三十三条の二第一項第一号又は前条第二項第一号に掲げる場合に該当する場合を除く。）
art-34-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-1
where land, etc. is purchased by a local government (including an organization established by it that is specified by Cabinet Order; the same applies in item (xii)), the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN, the Urban Renaissance Agency, Narita International Airport Corporation, a Local Housing Corporation, or the Japan Workers' Housing Association for use in a project for the construction of housing or the development of residential land that it carries out (excluding a project specified by Cabinet Order) (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or item (iv), Article 33-2, paragraph (1), item (i), or paragraph (2), item (i) of the preceding Article);
machine translation, not official
**二** 第三十三条第一項第一号に規定する土地収用法等に基づく収用（同項第二号の買取り及び同条第四項第一号の使用を含む。）を行う者若しくはその者に代わるべき者として政令で定める者によつて当該収用の対償に充てるため買い取られる場合、住宅地区改良法第二条第六項に規定する改良住宅を同条第三項に規定する改良地区の区域外に建設するため買い取られる場合又は公営住宅法（昭和二十六年法律第百九十三号）第二条第四号に規定する公営住宅の買取りにより地方公共団体に買い取られる場合（第三十三条第一項第二号若しくは第四号若しくは第三十三条の二第一項第一号に掲げる場合又は政令で定める場合に該当する場合を除く。）
art-34-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-2
where land, etc. is purchased by a person who carries out an expropriation based on the Expropriation of Land Act, etc. prescribed in Article 33, paragraph (1), item (i) (including a purchase referred to in item (ii) of that paragraph and a use referred to in paragraph (4), item (i) of that Article), or by a person specified by Cabinet Order as a person who is to act in place of that person, in order to use it as consideration for the expropriation; where land, etc. is purchased in order to construct improved housing prescribed in Article 2, paragraph (6) of the Residential Areas Improvement Act outside the area of the improvement district prescribed in paragraph (3) of that Article; or where land, etc. is purchased by a local government through a purchase of public housing prescribed in Article 2, item (iv) of the Act on Public Housing (Act No. 193 of 1951) (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or item (iv) or Article 33-2, paragraph (1), item (i), or the case specified by Cabinet Order);
machine translation, not official
**三** 一団の宅地の造成に関する事業（次に掲げる要件を満たすもので政令で定めるものに限る。）の用に供するために、平成六年一月一日から令和八年十二月三十一日までの間に、買い取られる場合（政令で定める場合に限る。）
art-34-2/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-3
where land, etc. is purchased between January 1, 1994 and December 31, 2026 for use in a project for the development of a single block of residential land (limited to a project that satisfies the following requirements and is specified by Cabinet Order) (limited to the case specified by Cabinet Order):
machine translation, not official
**イ** 当該一団の宅地の造成が土地区画整理法による土地区画整理事業（当該土地区画整理事業の同法第二条第四項に規定する施行地区（ロにおいて「施行地区」という。）の全部が都市計画法第七条第一項の市街化区域と定められた区域に含まれるものに限る。）として行われるものであること。
art-34-2/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-3/sub-1
the development of the single block of residential land is carried out as a land readjustment project under the Land Readjustment Act (limited to a land readjustment project whose project district prescribed in Article 2, paragraph (4) of that Act (referred to in (b) as the "project district") is wholly included in the area designated as an urbanization promotion area referred to in Article 7, paragraph (1) of the City Planning Act);
machine translation, not official
**ロ** 当該一団の宅地の造成に係る一団の土地（イの土地区画整理事業の施行地区内において当該土地等の買取りをする個人又は法人の有する当該施行地区内にある一団の土地に限る。）の面積が五ヘクタール以上のものであることその他政令で定める要件を満たすものであること。
art-34-2/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-3/sub-2
the area of the single block of land pertaining to the development of the single block of residential land (limited to a single block of land located within the project district of the land readjustment project referred to in (a), which is held by the individual or corporation purchasing the land, etc. within that project district) is five hectares or more, and the project satisfies any other requirements specified by Cabinet Order;
machine translation, not official
**ハ** 当該事業により造成される宅地の分譲が公募の方法により行われるものであること。
art-34-2/par-2/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-3/sub-3
the residential land developed through the project is to be sold in lots by means of public offering.
machine translation, not official
**四** 公有地の拡大の推進に関する法律（昭和四十七年法律第六十六号）第六条第一項の協議に基づき地方公共団体、土地開発公社又は政令で定める法人に買い取られる場合（第三十三条第一項第二号又は前条第二項各号に掲げる場合に該当する場合を除く。）
art-34-2/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-4
where land, etc. is purchased by a local government, a Land Development Public Corporation, or a corporation specified by Cabinet Order based on the consultation referred to in Article 6, paragraph (1) of the Act on Advancement of Expansion of Public Lands (Act No. 66 of 1972) (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or any of the items of paragraph (2) of the preceding Article);
machine translation, not official
**五** 特定空港周辺航空機騒音対策特別措置法第四条第一項に規定する航空機騒音障害防止特別地区内にある土地が同法第九条第二項の規定により買い取られる場合
art-34-2/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-5
where land located within a special district for prevention of aircraft noise damage prescribed in Article 4, paragraph (1) of the Act on Special Measures concerning Countermeasures against Aircraft Noise around Specified Airports is purchased pursuant to the provisions of Article 9, paragraph (2) of that Act;
machine translation, not official
**六** 地方公共団体又は幹線道路の沿道の整備に関する法律（昭和五十五年法律第三十四号）第十三条の二第一項に規定する沿道整備推進機構（政令で定めるものに限る。）が同法第二条第二号に掲げる沿道整備道路の沿道の整備のために行う公共施設若しくは公用施設の整備、宅地の造成又は建築物及び建築敷地の整備に関する事業で政令で定めるものの用に供するために、都市計画法第十二条の四第一項第四号に掲げる沿道地区計画の区域内にある土地等が、これらの者に買い取られる場合（第三十三条第一項第二号若しくは第四号、第三十三条の二第一項第一号若しくは前条第二項第一号に掲げる場合又は第一号、第二号若しくは第四号に掲げる場合に該当する場合を除く。）
art-34-2/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-6
where land, etc. located within the district of a roadside district plan listed in Article 12-4, paragraph (1), item (iv) of the City Planning Act is purchased by a local government or a roadside improvement promotion organization prescribed in Article 13-2, paragraph (1) of the Act on Improvement of Areas Along Trunk Roads (Act No. 34 of 1980) (limited to one specified by Cabinet Order), for use in a project specified by Cabinet Order for the improvement of public facilities or facilities for public use, the development of residential land, or the development of buildings and building sites, which any of those persons carries out for the improvement of the roadside areas of a roadside improvement road listed in Article 2, item (ii) of that Act (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or item (iv), Article 33-2, paragraph (1), item (i), or paragraph (2), item (i) of the preceding Article, or the case listed in item (i), item (ii), or item (iv));
machine translation, not official
**七** 地方公共団体又は密集市街地における防災街区の整備の促進に関する法律第三百条第一項に規定する防災街区整備推進機構（政令で定めるものに限る。）が同法第二条第二号に掲げる防災街区としての整備のために行う公共施設若しくは公用施設の整備、宅地の造成又は建築物及び建築敷地の整備に関する事業で政令で定めるものの用に供するために、都市計画法第八条第一項第五号の二に掲げる特定防災街区整備地区又は同法第十二条の四第一項第二号に掲げる防災街区整備地区計画の区域内にある土地等が、これらの者に買い取られる場合（第三十三条第一項第二号若しくは第四号、第三十三条の二第一項第一号若しくは前条第二項第一号に掲げる場合又は第一号、第二号若しくは第四号に掲げる場合に該当する場合を除く。）
art-34-2/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-7
where land, etc. located within a specified disaster prevention block improvement zone listed in Article 8, paragraph (1), item (v)-2 of the City Planning Act or within the district of a disaster prevention block improvement district plan listed in Article 12-4, paragraph (1), item (ii) of that Act is purchased by a local government or a disaster prevention block improvement promotion organization prescribed in Article 300, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (limited to one specified by Cabinet Order), for use in a project specified by Cabinet Order for the improvement of public facilities or facilities for public use, the development of residential land, or the development of buildings and building sites, which any of those persons carries out for the improvement as a disaster prevention block listed in Article 2, item (ii) of that Act (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or item (iv), Article 33-2, paragraph (1), item (i), or paragraph (2), item (i) of the preceding Article, or the case listed in item (i), item (ii), or item (iv));
machine translation, not official
**八** 地方公共団体又は中心市街地の活性化に関する法律第六十一条第一項に規定する中心市街地整備推進機構（政令で定めるものに限る。）が同法第十六条第一項に規定する認定中心市街地（以下この号において「認定中心市街地」という。）の整備のために同法第十二条第一項に規定する認定基本計画の内容に即して行う公共施設若しくは公用施設の整備、宅地の造成又は建築物及び建築敷地の整備に関する事業で政令で定めるものの用に供するために、認定中心市街地の区域内にある土地等が、これらの者に買い取られる場合（第三十三条第一項第二号若しくは第四号、第三十三条の二第一項第一号若しくは前条第二項第一号に掲げる場合又は第一号、第二号、第四号若しくは前二号に掲げる場合に該当する場合を除く。）
art-34-2/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-8
where land, etc. located within the district of a certified central urban district is purchased by a local government or a central urban district development promotion organization prescribed in Article 61, paragraph (1) of the Act on Vitalization in City Center (limited to one specified by Cabinet Order), for use in a project specified by Cabinet Order for the improvement of public facilities or facilities for public use, the development of residential land, or the development of buildings and building sites, which any of those persons carries out in line with the contents of the certified basic plan prescribed in Article 12, paragraph (1) of that Act for the improvement of the certified central urban district prescribed in Article 16, paragraph (1) of that Act (hereinafter referred to in this item as a "certified central urban district") (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or item (iv), Article 33-2, paragraph (1), item (i), or paragraph (2), item (i) of the preceding Article, or the case listed in item (i), item (ii), item (iv), or the preceding two items);
machine translation, not official
**九** 地方公共団体又は景観法（平成十六年法律第百十号）第九十二条第一項に規定する景観整備機構（政令で定めるものに限る。以下この号において同じ。）が同法第八条第一項に規定する景観計画に定められた同条第二項第四号ロに規定する景観重要公共施設の整備に関する事業（当該事業が当該景観整備機構により行われるものである場合には、地方公共団体の管理の下に行われるものに限る。）の用に供するために、当該景観計画の区域内にある土地等が、これらの者に買い取られる場合（第三十三条第一項第二号、第三十三条の二第一項第一号若しくは前条第二項第一号に掲げる場合又は第二号、第四号若しくは前三号に掲げる場合に該当する場合を除く。）
art-34-2/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-9
where land, etc. located within the district of a landscape plan prescribed in Article 8, paragraph (1) of the Landscape Act (Act No. 110 of 2004) is purchased by a local government or a landscape improvement organization prescribed in Article 92, paragraph (1) of that Act (limited to one specified by Cabinet Order; the same applies hereinafter in this item), for use in a project for the improvement of landscape-important public facilities prescribed in Article 8, paragraph (2), item (iv), (b) of that Act that are specified in the landscape plan (where the project is carried out by the landscape improvement organization, limited to a project carried out under the control of a local government) (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii), Article 33-2, paragraph (1), item (i), or paragraph (2), item (i) of the preceding Article, or the case listed in item (ii), item (iv), or the preceding three items);
machine translation, not official
**十** 地方公共団体又は都市再生特別措置法第百十八条第一項に規定する都市再生推進法人（政令で定めるものに限る。以下この号において同じ。）が同法第四十六条第一項に規定する都市再生整備計画又は同法第八十一条第一項に規定する立地適正化計画に記載された公共施設の整備に関する事業（当該事業が当該都市再生推進法人により行われるものである場合には、地方公共団体の管理の下に行われるものに限る。）の用に供するために、当該都市再生整備計画又は立地適正化計画の区域内にある土地等が、これらの者に買い取られる場合（第三十三条第一項第二号若しくは第四号、第三十三条の二第一項第一号若しくは前条第二項第一号に掲げる場合又は第一号、第二号、第四号若しくは第六号から前号までに掲げる場合に該当する場合を除く。）
art-34-2/par-2/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-10
where land, etc. located within the district of an urban reconstruction development plan prescribed in Article 46, paragraph (1) of the Act on Special Measures concerning Urban Reconstruction or a location optimization plan prescribed in Article 81, paragraph (1) of that Act is purchased by a local government or an urban reconstruction promotion corporation prescribed in Article 118, paragraph (1) of that Act (limited to one specified by Cabinet Order; the same applies hereinafter in this item), for use in a project for the improvement of public facilities that is specified in the urban reconstruction development plan or the location optimization plan (where the project is carried out by the urban reconstruction promotion corporation, limited to a project carried out under the control of a local government) (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or item (iv), Article 33-2, paragraph (1), item (i), or paragraph (2), item (i) of the preceding Article, or the case listed in item (i), item (ii), item (iv), or item (vi) through the preceding item);
machine translation, not official
**十一** 地方公共団体又は地域における歴史的風致の維持及び向上に関する法律（平成二十年法律第四十号）第三十四条第一項に規定する歴史的風致維持向上支援法人（政令で定めるものに限る。以下この号において同じ。）が同法第十二条第一項に規定する認定重点区域における同法第八条に規定する認定歴史的風致維持向上計画に記載された公共施設又は公用施設の整備に関する事業（当該事業が当該歴史的風致維持向上支援法人により行われるものである場合には、地方公共団体の管理の下に行われるものに限る。）の用に供するために、当該認定重点区域内にある土地等が、これらの者に買い取られる場合（第三十三条第一項第二号若しくは第四号、第三十三条の二第一項第一号若しくは前条第二項第一号に掲げる場合又は第一号、第二号、第四号若しくは第六号から前号までに掲げる場合に該当する場合を除く。）
art-34-2/par-2/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-11 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-11
where land, etc. located within a certified priority area prescribed in Article 12, paragraph (1) of the Act on Maintenance and Improvement of Traditional Scenery in Certain Districts (Act No. 40 of 2008) is purchased by a local government or a traditional scenery maintenance and improvement support corporation prescribed in Article 34, paragraph (1) of that Act (limited to one specified by Cabinet Order; the same applies hereinafter in this item), for use in a project for the improvement of public facilities or facilities for public use that is specified in the certified traditional scenery maintenance and improvement plan prescribed in Article 8 of that Act for the certified priority area (where the project is carried out by the traditional scenery maintenance and improvement support corporation, limited to a project carried out under the control of a local government) (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or item (iv), Article 33-2, paragraph (1), item (i), or paragraph (2), item (i) of the preceding Article, or the case listed in item (i), item (ii), item (iv), or item (vi) through the preceding item);
machine translation, not official
**十二** 国又は都道府県が作成した総合的な地域開発に関する計画で政令で定めるものに基づき、主として工場、住宅又は流通業務施設の用に供する目的で行われる一団の土地の造成に関する事業で、次に掲げる要件に該当するものとして都道府県知事が指定したものの用に供するために地方公共団体又は国若しくは地方公共団体の出資に係る法人で政令で定めるものに買い取られる場合
art-34-2/par-2/item-12 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-12 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-12
where land, etc. is purchased by a local government, or by a corporation funded by the State or a local government that is specified by Cabinet Order, for use in a project for the development of a single block of land carried out mainly for the purpose of using it for factories, housing, or distribution business facilities, based on a plan for comprehensive regional development prepared by the State or a prefecture that is specified by Cabinet Order, which the prefectural governor has designated as a project that meets the following requirements:
machine translation, not official
**イ** 当該計画に係る区域の面積が政令で定める面積以上であり、かつ、当該事業の施行区域の面積が政令で定める面積以上であること。
art-34-2/par-2/item-12/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-12/sub-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-12/sub-1
the area of the district pertaining to the plan is the area specified by Cabinet Order or more, and the area of the project implementation area is the area specified by Cabinet Order or more;
machine translation, not official
**ロ** 当該事業の施行区域内の道路、公園、緑地その他の公共の用に供する空地の面積が当該施行区域内に造成される土地の用途区分に応じて適正に確保されるものであること。
art-34-2/par-2/item-12/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-12/sub-2 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-12/sub-2
the area of roads, parks, green spaces, and other open spaces for public use within the project implementation area is appropriately secured according to the categories of use of the land to be developed within the project implementation area.
machine translation, not official
**十三** 次に掲げる事業（都市計画その他の土地利用に関する国又は地方公共団体の計画に適合して行われるものであることその他の政令で定める要件に該当することにつき財務省令で定めるところにより証明がされたものに限る。）の用に供するために、地方公共団体の出資に係る法人その他の政令で定める法人に買い取られる場合
art-34-2/par-2/item-13 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-13
where land, etc. is purchased by a corporation funded by a local government or any other corporation specified by Cabinet Order, for use in any of the following projects (limited to a project for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that the project satisfies the requirements specified by Cabinet Order, such as being carried out in conformity with city planning or any other plan of the State or a local government concerning land use):
machine translation, not official
**イ** 商店街の活性化のための地域住民の需要に応じた事業活動の促進に関する法律（平成二十一年法律第八十号）第五条第三項に規定する認定商店街活性化事業計画に基づく同法第二条第二項に規定する商店街活性化事業又は同法第七条第三項に規定する認定商店街活性化支援事業計画に基づく同法第二条第三項に規定する商店街活性化支援事業
art-34-2/par-2/item-13/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-13/sub-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-13/sub-1
a shopping district revitalization project prescribed in Article 2, paragraph (2) of the Act on Promotion of Business Activities Meeting the Needs of Local Residents for the Revitalization of Shopping Districts (Act No. 80 of 2009) based on a certified shopping district revitalization project plan prescribed in Article 5, paragraph (3) of that Act, or a shopping district revitalization support project prescribed in Article 2, paragraph (3) of that Act based on a certified shopping district revitalization support project plan prescribed in Article 7, paragraph (3) of that Act;
machine translation, not official
**ロ** 中心市街地の活性化に関する法律第四十九条第二項に規定する認定特定民間中心市街地活性化事業計画に基づく同法第七条第七項に規定する中小小売商業高度化事業（同項第一号から第四号まで又は第七号に掲げるものに限る。）
art-34-2/par-2/item-13/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-13/sub-2 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-13/sub-2
a project for the advancement of small and medium retail business prescribed in Article 7, paragraph (7) of the Act on Vitalization in City Center (limited to those listed in items (i) through (iv) or item (vii) of that paragraph) based on a certified specified private central urban district vitalization project plan prescribed in Article 49, paragraph (2) of that Act.
machine translation, not official
**十四** 農業協同組合法（昭和二十二年法律第百三十二号）第十一条の四十八第一項に規定する宅地等供給事業のうち同法第十条第五項第三号に掲げるもの又は独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第一項第三号ロに規定する他の事業者との事業の共同化若しくは中小企業の集積の活性化に寄与する事業の用に供する土地の造成に関する事業で、都市計画その他の土地利用に関する国又は地方公共団体の計画に適合した計画に従つて行われるものであることその他の政令で定める要件に該当するものとして都道府県知事が指定したものの用に供するために買い取られる場合
art-34-2/par-2/item-14 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-14
where land, etc. is purchased for use in a residential land, etc. supply project prescribed in Article 11-48, paragraph (1) of the Agricultural Co-operatives Act (Act No. 132 of 1947) that is listed in Article 10, paragraph (5), item (iii) of that Act, or in a project for the development of land to be used for a project that contributes to the joint operation of business with other business operators or to the vitalization of the agglomeration of small and medium-sized enterprises prescribed in Article 15, paragraph (1), item (iii), (b) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 147 of 2002), which the prefectural governor has designated as a project that satisfies the requirements specified by Cabinet Order, such as being carried out in accordance with a plan conforming to city planning or any other plan of the State or a local government concerning land use;
machine translation, not official
**十四の二** 総合特別区域法（平成二十三年法律第八十一号）第二条第二項第五号イ又は第三項第五号イに規定する共同して又は一の団地若しくは主として一の建物に集合して行う事業の用に供する土地の造成に関する事業で、都市計画その他の土地利用に関する国又は地方公共団体の計画に適合した計画に従つて行われるものであることその他の政令で定める要件に該当するものとして市町村長又は特別区の区長が指定したものの用に供するために買い取られる場合
art-34-2/par-2/item-14-2 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-14-2 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-14-2
where land, etc. is purchased for use in a project for the development of land to be used for a project carried out jointly, or by gathering in a single estate or mainly in a single building, prescribed in Article 2, paragraph (2), item (v), (a) or paragraph (3), item (v), (a) of the Act on Comprehensive Special Zones (Act No. 81 of 2011), which the mayor of a municipality or the head of a special ward has designated as a project that satisfies the requirements specified by Cabinet Order, such as being carried out in accordance with a plan conforming to city planning or any other plan of the State or a local government concerning land use;
machine translation, not official
**十五** 地方公共団体の出資に係る法人その他の政令で定める法人（以下この号において「特定法人」という。）が行う産業廃棄物の処理に係る特定施設の整備の促進に関する法律（平成四年法律第六十二号）第二条第二項に規定する特定施設（同項第一号に規定する建設廃棄物処理施設を含むものを除く。）の整備の事業（当該事業が同法第四条第一項の規定による認定を受けた整備計画に基づいて行われるものであることその他の政令で定める要件に該当することにつき財務省令で定めるところにより証明がされたものに限る。）の用に供するために、地方公共団体又は当該特定法人に買い取られる場合（第三十三条第一項第二号若しくは第三十三条の二第一項第一号に掲げる場合又は第一号に掲げる場合に該当する場合を除く。）
art-34-2/par-2/item-15 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-15 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-15
where, for use in a project for the development of specified facilities prescribed in Article 2, paragraph (2) of the Act on Promotion of Development of Specified Facilities for the Disposal of Industrial Waste (Act No. 62 of 1992) (excluding those that include construction waste disposal facilities prescribed in item (i) of that paragraph) carried out by a corporation funded by a local government or any other corporation specified by Cabinet Order (hereinafter referred to in this item as a "specified corporation") (limited to a project for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that the project satisfies the requirements specified by Cabinet Order, such as being carried out based on a development plan certified under the provisions of Article 4, paragraph (1) of that Act), land, etc. is purchased by a local government or the specified corporation (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or Article 33-2, paragraph (1), item (i), or the case listed in item (i));
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**十六** 広域臨海環境整備センター法（昭和五十六年法律第七十六号）第二十条第三項の規定による認可を受けた同項の基本計画に基づいて行われる同法第二条第一項第四号に掲げる廃棄物の搬入施設の整備の事業の用に供するために、広域臨海環境整備センターに買い取られる場合
art-34-2/par-2/item-16 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-16 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-16
where land, etc. is purchased by a Bay Area Marine and Environment Consolidation Center for use in a project for the development of waste receiving facilities listed in Article 2, paragraph (1), item (iv) of the Act on Bay Area Marine and Environment Consolidation Centers (Act No. 76 of 1981), which is carried out based on the basic plan referred to in Article 20, paragraph (3) of that Act for which authorization has been obtained under the provisions of that paragraph;
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**十七** 生産緑地法（昭和四十九年法律第六十八号）第六条第一項に規定する生産緑地地区内にある土地が、同法第十一条第一項、第十二条第二項又は第十五条第二項の規定に基づき、地方公共団体、土地開発公社その他政令で定める法人に買い取られる場合
art-34-2/par-2/item-17 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-17 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-17
where land located within a productive green land district prescribed in Article 6, paragraph (1) of the Productive Green Land Act (Act No. 68 of 1974) is purchased by a local government, a Land Development Public Corporation, or any other corporation specified by Cabinet Order, pursuant to the provisions of Article 11, paragraph (1), Article 12, paragraph (2), or Article 15, paragraph (2) of that Act;
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**十八** 国土利用計画法（昭和四十九年法律第九十二号）第十二条第一項の規定により規制区域として指定された区域内の土地等が同法第十九条第二項の規定により買い取られる場合
art-34-2/par-2/item-18 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-18 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-18
where land, etc. within the district designated as a regulated area pursuant to the provisions of Article 12, paragraph (1) of the National Land Use Planning Act (Act No. 92 of 1974) is purchased pursuant to the provisions of Article 19, paragraph (2) of that Act;
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**十九** 国、地方公共団体その他政令で定める法人が作成した地域の開発、保全又は整備に関する事業に係る計画で、国土利用計画法第九条第三項に規定する土地利用の調整等に関する事項として同条第一項の土地利用基本計画に定められたもののうち政令で定めるものに基づき、当該事業の用に供するために土地等が国又は地方公共団体（その設立に係る団体で政令で定めるものを含む。）に買い取られる場合
art-34-2/par-2/item-19 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-19 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-19
where land, etc. is purchased by the State or a local government (including an organization established by it that is specified by Cabinet Order) for use in a project, based on a plan for a project concerning the development, conservation, or improvement of a region prepared by the State, a local government, or any other corporation specified by Cabinet Order, which is specified by Cabinet Order from among the plans prescribed in the basic land use plan referred to in Article 9, paragraph (1) of the National Land Use Planning Act as matters concerning the coordination, etc. of land use prescribed in paragraph (3) of that Article;
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**二十** 都市再開発法第七条の六第三項、大都市地域住宅等供給促進法第八条第三項（大都市地域住宅等供給促進法第二十七条において準用する場合を含む。）、地方拠点都市地域の整備及び産業業務施設の再配置の促進に関する法律第二十二条第三項又は被災市街地復興特別措置法第八条第三項の規定により土地等が買い取られる場合
art-34-2/par-2/item-20 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-20 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-20
where land, etc. is purchased pursuant to the provisions of Article 7-6, paragraph (3) of the Urban Renewal Act, Article 8, paragraph (3) of the Urban Housing Supply Promotion Act (including as applied mutatis mutandis pursuant to Article 27 of the Urban Housing Supply Promotion Act), Article 22, paragraph (3) of the Act on Comprehensive Development of Regional Core Cities with Relocation of Office-Work Function, or Article 8, paragraph (3) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster;
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**二十一** 土地区画整理法による土地区画整理事業（同法第三条第一項の規定によるものを除く。）が施行された場合において、土地等の上に存する建物又は構築物（以下この号において「建物等」という。）が建築基準法第三条第二項に規定する建築物その他の政令で定める建物等に該当していることにより換地（当該土地の上に存する権利の目的となるべき土地を含む。以下この号において同じ。）を定めることが困難であることにつき財務省令で定めるところにより証明がされた当該土地等について土地区画整理法第九十条の規定により換地が定められなかつたことに伴い同法第九十四条の規定による清算金を取得するとき（政令で定める場合に該当する場合を除く。）。
art-34-2/par-2/item-21 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-21 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-21
where a land readjustment project under the Land Readjustment Act (excluding one under the provisions of Article 3, paragraph (1) of that Act) has been implemented, and the individual acquires settlement money under the provisions of Article 94 of that Act as a result of no replotted land having been designated under the provisions of Article 90 of the Land Readjustment Act for land, etc. for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that it is difficult to designate replotted land (including land that is to be the subject of a right existing on the land; hereinafter the same applies in this item) because a building or structure existing on the land, etc. (hereinafter referred to in this item as a "building, etc.") falls under a building prescribed in Article 3, paragraph (2) of the Building Standards Act or any other building, etc. specified by Cabinet Order (excluding the case falling under the case specified by Cabinet Order);
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**二十一の二** 土地等につき被災市街地復興土地区画整理事業が施行された場合において、被災市街地復興特別措置法第十七条第一項の規定により保留地が定められたことに伴い当該土地等に係る換地処分により当該土地等のうち当該保留地の対価の額に対応する部分の譲渡があつたとき。
art-34-2/par-2/item-21-2 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-21-2 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-21-2
where a land readjustment project for reconstruction of a disaster-damaged urban district has been implemented with regard to land, etc., and, as a result of reserved land having been designated under the provisions of Article 17, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster, the portion of the land, etc. corresponding to the amount of the consideration for the reserved land has been transferred through a replotting disposition pertaining to the land, etc.;
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**二十二** 土地等につきマンションの再生等の円滑化に関する法律第二条第一項第十号に規定するマンション再生事業が施行された場合において、当該土地等に係る同法の権利変換により同法第七十五条の規定による補償金（当該個人（同条第一号に掲げる者に限る。）がやむを得ない事情により同法第五十六条第一項の申出をしたと認められる場合として政令で定める場合における当該申出に基づき支払われるものに限る。）を取得するとき、又は当該土地等が同法第十五条第一項若しくは第六十四条第一項若しくは第三項の請求（当該個人にやむを得ない事情があつたと認められる場合として政令で定める場合にされたものに限る。）により買い取られたとき。
art-34-2/par-2/item-22 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-22 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-22
where a condominium regeneration project prescribed in Article 2, paragraph (1), item (x) of the Act on Facilitation of the Regeneration, etc. of Condominiums has been implemented with regard to land, etc., and the individual acquires compensation under the provisions of Article 75 of that Act through a rights conversion under that Act pertaining to the land, etc. (limited to compensation paid based on the request referred to in Article 56, paragraph (1) of that Act made in the case specified by Cabinet Order as the case where the individual (limited to a person listed in item (i) of Article 75 of that Act) is found to have made that request due to unavoidable circumstances), or where the land, etc. has been purchased upon a demand referred to in Article 15, paragraph (1) or Article 64, paragraph (1) or paragraph (3) of that Act (limited to a demand made in the case specified by Cabinet Order as the case where the individual is found to have had unavoidable circumstances);
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**二十二の二** 建築物の耐震改修の促進に関する法律（平成七年法律第百二十三号）第五条第三項第二号に規定する通行障害既存耐震不適格建築物（同法第七条第二号又は第三号に掲げる建築物であるものに限る。）に該当するマンション（マンションの再生等の円滑化に関する法律第二条第一項第一号に規定するマンションをいう。以下この号において同じ。）の敷地の用に供されている土地等につきマンションの再生等の円滑化に関する法律第二条第一項第十八号に規定するマンション敷地売却事業（当該マンション敷地売却事業に係る同法第百七条に規定する認定除却等計画その他財務省令で定める計画に、マンションを除却した後の土地に新たに建築されるマンションに関する事項の記載があるものに限る。）又は同項第十九号に規定するマンション除却敷地売却事業（当該マンション除却敷地売却事業に係る財務省令で定める計画に、マンションを除却した後の土地に新たに建築されるマンションに関する事項の記載があるものに限る。）が実施された場合において、当該土地等に係る同法第百四十一条第一項の認可を受けた同項に規定する分配金取得計画（同法第百四十五条において準用する同項の規定により当該分配金取得計画の変更に係る認可を受けた場合には、その変更後のもの）に基づき同法第百五十一条の規定による同法第百四十二条第一項第三号の分配金を取得するとき、又は当該土地等が同法第百二十一条第一項の請求により買い取られたとき。
art-34-2/par-2/item-22-2 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-22-2 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-22-2
where a condominium site sale project prescribed in Article 2, paragraph (1), item (xviii) of the Act on Facilitation of the Regeneration, etc. of Condominiums (limited to a project for which the certified removal, etc. plan prescribed in Article 107 of that Act pertaining to the condominium site sale project or any other plan specified by Order of the Ministry of Finance contains matters concerning a condominium to be newly constructed on the land after the removal of the condominium) or a condominium removal and site sale project prescribed in item (xix) of that paragraph (limited to a project for which the plan specified by Order of the Ministry of Finance pertaining to the condominium removal and site sale project contains matters concerning a condominium to be newly constructed on the land after the removal of the condominium) has been implemented with regard to land, etc. used as the site of a condominium (meaning a condominium prescribed in Article 2, paragraph (1), item (i) of the Act on Facilitation of the Regeneration, etc. of Condominiums; hereinafter the same applies in this item) that falls under the category of an existing building not conforming to seismic standards that would obstruct passage as prescribed in Article 5, paragraph (3), item (ii) of the Act on Promotion of Seismic Retrofitting of Buildings (Act No. 123 of 1995) (limited to a building listed in Article 7, item (ii) or item (iii) of that Act), and the individual acquires the distribution money referred to in Article 142, paragraph (1), item (iii) of the Act on Facilitation of the Regeneration, etc. of Condominiums under the provisions of Article 151 of that Act based on the distribution money acquisition plan prescribed in Article 141, paragraph (1) of that Act pertaining to the land, etc. for which authorization referred to in that paragraph has been obtained (or, where authorization for a change of the distribution money acquisition plan has been obtained under the provisions of that paragraph as applied mutatis mutandis pursuant to Article 145 of that Act, the plan after the change), or where the land, etc. has been purchased upon a demand referred to in Article 121, paragraph (1) of that Act;
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**二十三** 絶滅のおそれのある野生動植物の種の保存に関する法律（平成四年法律第七十五号）第三十七条第一項の規定により管理地区として指定された区域内の土地が国若しくは地方公共団体に買い取られる場合又は鳥獣の保護及び管理並びに狩猟の適正化に関する法律（平成十四年法律第八十八号）第二十九条第一項の規定により環境大臣が特別保護地区として指定した区域内の土地のうち文化財保護法第百九条第一項の規定により天然記念物として指定された鳥獣（これに準ずる鳥を含む。）の生息地で国若しくは地方公共団体においてその保存をすべきものとして政令で定めるものが国若しくは地方公共団体に買い取られる場合（第三十三条第一項第二号又は前条第二項第四号に掲げる場合に該当する場合を除く。）
art-34-2/par-2/item-23 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-23 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-23
where land within the district designated as a management district pursuant to the provisions of Article 37, paragraph (1) of the Act on Conservation of Endangered Species of Wild Fauna and Flora (Act No. 75 of 1992) is purchased by the State or a local government, or where land that, out of land within the district designated by the Minister of the Environment as a special protection zone pursuant to the provisions of Article 29, paragraph (1) of the Act on the Protection and Management of Wildlife, and the Optimization of Hunting (Act No. 88 of 2002), is a habitat of birds or mammals (including birds equivalent thereto) designated as a natural monument pursuant to the provisions of Article 109, paragraph (1) of the Act on Protection of Cultural Properties and is specified by Cabinet Order as a habitat that should be preserved by the State or a local government, is purchased by the State or a local government (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or paragraph (2), item (iv) of the preceding Article);
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**二十四** 自然公園法第七十二条に規定する都道府県立自然公園の区域内のうち同法第七十三条第一項に規定する条例の定めるところにより特別地域として指定された地域で、当該地域内における行為につき同法第二十条第一項に規定する特別地域内における行為に関する同法第二章第四節の規定による規制と同等の規制が行われている地域として環境大臣が認定した地域内の土地又は自然環境保全法第四十五条第一項に規定する都道府県自然環境保全地域のうち同法第四十六条第一項に規定する条例の定めるところにより特別地区として指定された地区で、当該地区内における行為につき同法第二十五条第一項に規定する特別地区内における行為に関する同法第四章第二節の規定による規制と同等の規制が行われている地区として環境大臣が認定した地区内の土地が地方公共団体に買い取られる場合
art-34-2/par-2/item-24 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-24 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-24
where land within an area that, within the district of a prefectural natural park prescribed in Article 72 of the Natural Parks Act, has been designated as a special zone as provided by the Prefectural Ordinance prescribed in Article 73, paragraph (1) of that Act, and that the Minister of the Environment has certified as an area where acts within it are subject to regulation equivalent to the regulation under the provisions of Chapter II, Section 4 of that Act concerning acts within a special zone prescribed in Article 20, paragraph (1) of that Act, or land within a district that, out of a prefectural nature conservation area prescribed in Article 45, paragraph (1) of the Nature Conservation Act, has been designated as a special district as provided by the Prefectural Ordinance prescribed in Article 46, paragraph (1) of that Act, and that the Minister of the Environment has certified as a district where acts within it are subject to regulation equivalent to the regulation under the provisions of Chapter IV, Section 2 of that Act concerning acts within a special district prescribed in Article 25, paragraph (1) of that Act, is purchased by a local government;
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**二十五** 農業経営基盤強化促進法第四条第一項第一号に規定する農用地で農業振興地域の整備に関する法律第八条第二項第一号に規定する農用地区域として定められている区域内にあるものが、農業経営基盤強化促進法第二十二条第二項の協議に基づき、同項の農地中間管理機構（政令で定めるものに限る。）に買い取られる場合
art-34-2/par-2/item-25 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-25 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-25
where agricultural land prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation that is located within the district designated as an agricultural land area prescribed in Article 8, paragraph (2), item (i) of the Act on Establishment of Agricultural Promotion Regions is purchased, based on the consultation referred to in Article 22, paragraph (2) of the Act on Promotion of Improvement of Agricultural Management Foundation, by the farmland intermediary management organization referred to in that paragraph (limited to one specified by Cabinet Order).
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**第三項** 個人の有する土地等で被災市街地復興推進地域内にあるものが前項第二十一号の二に掲げる場合に該当することとなつた場合には、同号の保留地が定められた場合は第三十三条の三第一項に規定する保留地が定められた場合に該当するものとみなし、かつ、同号の保留地の対価の額は同項に規定する保留地の対価の額に該当するものとみなして、同項の規定を適用する。
art-34-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-3
If land, etc. held by an individual that is located within a promotion area for reconstruction of a disaster-damaged urban district comes to fall under the case listed in item (xxi)-2 of the preceding paragraph, the provisions of Article 33-3, paragraph (1) apply by deeming the designation of the reserved land referred to in that item to fall under the case where reserved land has been designated as prescribed in that paragraph, and by deeming the amount of the consideration for the reserved land referred to in that item to fall under the amount of the consideration for reserved land prescribed in that paragraph.
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**第四項** 個人の有する土地等につき、一の事業で第二項第一号から第三号まで、第六号から第十六号まで、第十九号、第二十二号又は第二十二号の二の買取りに係るものの用に供するために、これらの規定の買取りが二以上行われた場合において、これらの買取りが二以上の年にわたつて行われたときは、これらの買取りのうち、最初にこれらの規定の買取りが行われた年において行われたもの以外の買取りについては、第一項の規定は、適用しない。
art-34-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-4
Where, with regard to land, etc. held by an individual, two or more purchases referred to in those provisions have been made for use in a single project pertaining to the purchases referred to in items (i) through (iii), items (vi) through (xvi), item (xix), item (xxii), or item (xxii)-2 of paragraph (2), if those purchases were made over two or more years, the provisions of paragraph (1) do not apply to the purchases other than those made in the year in which the purchases referred to in those provisions were first made.
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**第五項** 前条第四項及び第五項の規定は第一項の規定を適用する場合について、同条第六項の規定は第二項各号の買取りをする者について、それぞれ準用する。
art-34-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-5
The provisions of paragraphs (4) and (5) of the preceding Article apply mutatis mutandis to the application of the provisions of paragraph (1), and the provisions of paragraph (6) of that Article apply mutatis mutandis to a person making a purchase referred to in the items of paragraph (2).
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### 第三十四条の三（農地保有の合理化等のために農地等を譲渡した場合の譲渡所得の特別控除） — Special Deduction for Capital Gains in the Case of Transfer of Farmland, etc. for Rationalization, etc. of Farmland Holding
caption: machine translation, not official
art-34-3 · https://japanlaw.org/en/special-taxation-measures-act/art-34-3 · https://japanlaw.org/l/332AC0000000026/art-34-3
**第一項** 個人の有する土地等が農地保有の合理化等のために譲渡した場合に該当することとなつた場合には、その者がその年中にその該当することとなつた土地等の全部又は一部につき第三十七条又は第三十七条の四の規定の適用を受ける場合を除き、これらの全部の土地等の譲渡に対する第三十一条又は第三十二条の規定の適用については、次に定めるところによる。
art-34-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1
If land, etc. held by an individual comes to fall under the case where it is transferred for rationalization, etc. of farmland holding, then, except where the individual is subject to the provisions of Article 37 or Article 37-4 with regard to all or part of the land, etc. that has come to fall under that case during that year, the following provisions apply with regard to the application of the provisions of Article 31 or Article 32 to the transfer of all of that land, etc.:
machine translation, not official
**一** 第三十一条第一項中「長期譲渡所得の金額（」とあるのは、「長期譲渡所得の金額から八百万円（長期譲渡所得の金額のうち第三十四条の三第一項の規定に該当する土地等の譲渡に係る部分の金額が八百万円に満たない場合には当該土地等の譲渡に係る部分の金額とし、同項第二号の規定により読み替えられた第三十二条第一項の規定の適用を受ける場合には八百万円から同項の規定により控除される金額を控除した金額と当該土地等の譲渡に係る部分の金額とのいずれか低い金額とする。）を控除した金額（」とする。
art-34-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-34-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1/item-1
in Article 31, paragraph (1), the phrase "the amount of long-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 8 million yen (or, where the portion of the amount of long-term capital gains pertaining to the transfer of land, etc. falling under the provisions of Article 34-3, paragraph (1) is less than 8 million yen, the amount of the portion pertaining to the transfer of the land, etc., and where the provisions of Article 32, paragraph (1) as read with the terms replaced pursuant to the provisions of item (ii) of that paragraph apply, the amount remaining after deducting the amount deducted pursuant to the provisions of that paragraph from 8 million yen or the amount of the portion pertaining to the transfer of the land, etc., whichever is lower) from the amount of long-term capital gains (";
machine translation, not official
**二** 第三十二条第一項中「短期譲渡所得の金額（」とあるのは、「短期譲渡所得の金額から八百万円（短期譲渡所得の金額のうち第三十四条の三第一項の規定に該当する土地等の譲渡に係る部分の金額が八百万円に満たない場合には、当該土地等の譲渡に係る部分の金額）を控除した金額（」とする。
art-34-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-34-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1/item-2
in Article 32, paragraph (1), the phrase "the amount of short-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 8 million yen (or, where the portion of the amount of short-term capital gains pertaining to the transfer of land, etc. falling under the provisions of Article 34-3, paragraph (1) is less than 8 million yen, the amount of the portion pertaining to the transfer of the land, etc.) from the amount of short-term capital gains (".
machine translation, not official
**第二項** 前項に規定する農地保有の合理化等のために譲渡した場合とは、次に掲げる場合をいう。
art-34-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-34-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-2
The case where land, etc. is transferred for rationalization, etc. of farmland holding prescribed in the preceding paragraph means any of the following cases:
machine translation, not official
**一** 農業振興地域の整備に関する法律第二十三条に規定する勧告に係る協議、調停又はあつせんにより譲渡した場合その他農地保有の合理化のために土地等を譲渡した場合として政令で定める場合（第三十四条第二項第七号又は前条第二項第二十五号の規定の適用がある場合を除く。）
art-34-3/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-34-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-2/item-1
where land, etc. is transferred through consultation, conciliation, or mediation pertaining to a recommendation prescribed in Article 23 of the Act on Establishment of Agricultural Promotion Regions, or any other case specified by Cabinet Order as a case where land, etc. is transferred for rationalization of farmland holding (excluding the case where the provisions of Article 34, paragraph (2), item (vii) or paragraph (2), item (xxv) of the preceding Article apply);
machine translation, not official
**二** 農業振興地域の整備に関する法律第八条第二項第一号に規定する農用地区域内にある土地等を農地中間管理事業の推進に関する法律（平成二十五年法律第百一号）第十八条第七項の規定による公告があつた同条第一項の農用地利用集積等促進計画の定めるところにより譲渡した場合（第三十四条第二項第七号又は前条第二項第二十五号の規定の適用がある場合を除く。）
art-34-3/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-34-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-2/item-2
where land, etc. located within an agricultural land area prescribed in Article 8, paragraph (2), item (i) of the Act on Establishment of Agricultural Promotion Regions is transferred as provided by a promotion plan for agricultural land use consolidation, etc. referred to in Article 18, paragraph (1) of the Act on the Promotion of Farmland Intermediary Management Services (Act No. 101 of 2013) for which public notice under the provisions of paragraph (7) of that Article has been given (excluding the case where the provisions of Article 34, paragraph (2), item (vii) or paragraph (2), item (xxv) of the preceding Article apply);
machine translation, not official
**三** 農村地域への産業の導入の促進等に関する法律（昭和四十六年法律第百十二号）第五条第二項の規定により同条第一項に規定する実施計画において定められた同条第二項第一号に規定する産業導入地区内の土地等（農業振興地域の整備に関する法律第三条に規定する農用地等及び当該農用地等の上に存する権利に限る。）を当該実施計画に係る農村地域への産業の導入の促進等に関する法律第四条第二項第四号に規定する施設用地の用に供するため譲渡した場合
art-34-3/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-34-3/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-2/item-3
where land, etc. within an industry introduction district prescribed in Article 5, paragraph (2), item (i) of the Act on Promotion, etc. of the Introduction of Industry into Rural Areas (Act No. 112 of 1971) that is specified, pursuant to the provisions of paragraph (2) of that Article, in the implementation plan prescribed in paragraph (1) of that Article (limited to agricultural land, etc. prescribed in Article 3 of the Act on Establishment of Agricultural Promotion Regions and rights existing on that agricultural land, etc.) is transferred for use as facility land prescribed in Article 4, paragraph (2), item (iv) of the Act on Promotion, etc. of the Introduction of Industry into Rural Areas pertaining to the implementation plan;
machine translation, not official
**四** 土地等（土地改良法第二条第一項に規定する農用地及び当該農用地の上に存する権利に限る。）につき同条第二項第一号から第三号までに掲げる土地改良事業が施行された場合において、当該土地等に係る換地処分により同法第五十四条の二第四項（同法第八十九条の二第十項、第九十六条及び第九十六条の四第一項において準用する場合を含む。）に規定する清算金（当該土地等について、同法第八条第五項第二号に規定する施設の用若しくは同項第三号に規定する農用地以外の用途に供する土地又は同法第五十三条の三の二第一項第一号に規定する農用地に供することを予定する土地に充てるため同法第五十三条の二の二第一項（同法第八十九条の二第三項、第九十六条及び第九十六条の四第一項において準用する場合を含む。）の規定により、地積を特に減じて換地若しくは当該権利の目的となるべき土地若しくはその部分を定めたこと又は換地若しくは当該権利の目的となるべき土地若しくはその部分が定められなかつたことにより支払われるものに限る。）を取得するとき。
art-34-3/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-34-3/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-2/item-4
where a land improvement project listed in Article 2, paragraph (2), items (i) through (iii) of the Land Improvement Act has been implemented with regard to land, etc. (limited to agricultural land prescribed in paragraph (1) of that Article and rights existing on that agricultural land), and the individual acquires, through a replotting disposition pertaining to the land, etc., settlement money prescribed in Article 54-2, paragraph (4) of that Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (10), Article 96, and Article 96-4, paragraph (1) of that Act) (limited to settlement money paid because, with regard to the land, etc., pursuant to the provisions of Article 53-2-2, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (3), Article 96, and Article 96-4, paragraph (1) of that Act), in order to allocate it to land to be used for facilities prescribed in Article 8, paragraph (5), item (ii) of that Act or for uses other than agricultural land prescribed in item (iii) of that paragraph, or to land planned to be made into agricultural land prescribed in Article 53-3-2, paragraph (1), item (i) of that Act, replotted land, or land that is to be the subject of the right or a part thereof, was designated with its area specially reduced, or replotted land, or land that is to be the subject of the right or a part thereof, was not designated);
machine translation, not official
**五** 林業経営の規模の拡大、林地の集団化その他林地保有の合理化に資するため、森林組合法（昭和五十三年法律第三十六号）第九条第二項第七号又は第百一条第一項第九号の事業を行う森林組合又は森林組合連合会に委託して森林法第五条第一項の規定による地域森林計画の対象とされた山林に係る土地を譲渡した場合
art-34-3/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-34-3/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-2/item-5
where land pertaining to a forest covered by a regional forest plan under the provisions of Article 5, paragraph (1) of the Forest Act is transferred by entrusting the transfer to a forestry cooperative or a federation of forestry cooperatives that carries out the business referred to in Article 9, paragraph (2), item (vii) or Article 101, paragraph (1), item (ix) of the Forestry Cooperative Act (Act No. 36 of 1978), in order to contribute to the expansion of the scale of forestry management, the consolidation of forest land, or other rationalization of forest land holding;
machine translation, not official
**六** 土地等（農業振興地域の整備に関する法律第三条に規定する農用地等及び同法第八条第二項第三号に規定する農用地等とすることが適当な土地並びにこれらの土地の上に存する権利に限る。）につき同法第十三条の二第一項又は第二項の事業が施行された場合において、同法第十三条の三の規定による清算金を取得するとき。
art-34-3/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-34-3/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-2/item-6
where a project referred to in Article 13-2, paragraph (1) or paragraph (2) of the Act on Establishment of Agricultural Promotion Regions has been implemented with regard to land, etc. (limited to agricultural land, etc. prescribed in Article 3 of that Act, land that is suitable to be made into agricultural land, etc. prescribed in Article 8, paragraph (2), item (iii) of that Act, and rights existing on that land), and the individual acquires settlement money under the provisions of Article 13-3 of that Act.
machine translation, not official
**第三項** 第一項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、同項の規定に該当する旨を証する書類として財務省令で定めるものの添付がある場合に限り、適用する。
art-34-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-34-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-3
The provisions of paragraph (1) apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and the documents specified by Order of the Ministry of Finance as documents certifying that the case falls under the provisions of that paragraph are attached to that return.
machine translation, not official
**第四項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-34-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-34-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-4
Even in the case where no final return has been filed, or a final return without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, the district director may apply the provisions of paragraph (1), but only if there has been a submission of a document containing that statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph.
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## 第六款 居住用財産の譲渡所得の特別控除 — Subsection 6 Special Deduction for Capital Gains from Residential Property
heading: machine translation, not official
ch-2/sec-4/subsec-6 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-4/subsec-6 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-4/subsec-6
### 第三十五条
art-35 · https://japanlaw.org/en/special-taxation-measures-act/art-35 · https://japanlaw.org/l/332AC0000000026/art-35
**第一項** 個人の有する資産が、居住用財産を譲渡した場合に該当することとなつた場合には、その年中にその該当することとなつた全部の資産の譲渡に対する第三十一条又は第三十二条の規定の適用については、次に定めるところによる。
art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1
If an asset held by an individual comes to fall under the case where residential property has been transferred, the following provisions apply with regard to the application of the provisions of Article 31 or Article 32 to the transfer of all of the assets that have come to fall under that case during that year:
machine translation, not official
**一** 第三十一条第一項中「長期譲渡所得の金額（」とあるのは、「長期譲渡所得の金額から三千万円（長期譲渡所得の金額のうち第三十五条第一項の規定に該当する資産の譲渡に係る部分の金額が三千万円に満たない場合には当該資産の譲渡に係る部分の金額とし、同項第二号の規定により読み替えられた第三十二条第一項の規定の適用を受ける場合には三千万円から同項の規定により控除される金額を控除した金額と当該資産の譲渡に係る部分の金額とのいずれか低い金額とする。）を控除した金額（」とする。
art-35/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1/item-1
in Article 31, paragraph (1), the phrase "the amount of long-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 30 million yen (or, where the portion of the amount of long-term capital gains pertaining to the transfer of assets falling under the provisions of Article 35, paragraph (1) is less than 30 million yen, the amount of the portion pertaining to the transfer of those assets, and where the provisions of Article 32, paragraph (1) as read with the terms replaced pursuant to the provisions of item (ii) of that paragraph apply, the amount remaining after deducting the amount deducted pursuant to the provisions of that paragraph from 30 million yen or the amount of the portion pertaining to the transfer of those assets, whichever is lower) from the amount of long-term capital gains (";
machine translation, not official
**二** 第三十二条第一項中「短期譲渡所得の金額（」とあるのは、「短期譲渡所得の金額から三千万円（短期譲渡所得の金額のうち第三十五条第一項の規定に該当する資産の譲渡に係る部分の金額が三千万円に満たない場合には、当該資産の譲渡に係る部分の金額）を控除した金額（」とする。
art-35/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-35/par-1/item-2
in Article 32, paragraph (1), the phrase "the amount of short-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 30 million yen (or, where the portion of the amount of short-term capital gains pertaining to the transfer of assets falling under the provisions of Article 35, paragraph (1) is less than 30 million yen, the amount of the portion pertaining to the transfer of those assets) from the amount of short-term capital gains (".
machine translation, not official
**第二項** 前項に規定する居住用財産を譲渡した場合とは、次に掲げる場合（当該個人がその年の前年又は前々年において既に同項（次項の規定により適用する場合を除く。）又は第三十六条の二、第三十六条の五、第四十一条の五若しくは第四十一条の五の二の規定の適用を受けている場合を除く。）をいう。
art-35/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/art-35/par-2
The case where residential property has been transferred prescribed in the preceding paragraph means any of the following cases (excluding the case where the individual has already been subject to the provisions of that paragraph (excluding where it is applied pursuant to the provisions of the following paragraph) or the provisions of Article 36-2, Article 36-5, Article 41-5, or Article 41-5-2 in the year preceding that year or in the year before that):
machine translation, not official
**一** その居住の用に供している家屋で政令で定めるもの（以下この項において「居住用家屋」という。）の譲渡（当該個人の配偶者その他の当該個人と政令で定める特別の関係がある者に対してするもの及び所得税法第五十八条の規定又は第三十三条から第三十三条の四まで、第三十七条、第三十七条の四若しくは第三十七条の八の規定の適用を受けるものを除く。以下この項及び次項において同じ。）又は居住用家屋とともにするその敷地の用に供されている土地若しくは当該土地の上に存する権利の譲渡（譲渡所得の基因となる不動産等の貸付けを含む。以下この項及び次項において同じ。）をした場合
art-35/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-2/item-1
where the individual has transferred a house that the individual uses as the individual's residence, which is specified by Cabinet Order (hereinafter referred to in this paragraph as a "residential house") (excluding a transfer to the individual's spouse or any other person who has a special relationship with the individual specified by Cabinet Order and a transfer that is subject to the provisions of Article 58 of the Income Tax Act or the provisions of Articles 33 through 33-4, Article 37, Article 37-4, or Article 37-8; hereinafter the same applies in this paragraph and the following paragraph), or has transferred land used as the site of a residential house or a right existing on that land together with the residential house (including the lending of real property, etc. giving rise to capital gains; hereinafter the same applies in this paragraph and the following paragraph);
machine translation, not official
**二** 災害により滅失した居住用家屋の敷地の用に供されていた土地若しくは当該土地の上に存する権利の譲渡又は居住用家屋で当該個人の居住の用に供されなくなつたものの譲渡若しくは居住用家屋で当該個人の居住の用に供されなくなつたものとともにするその敷地の用に供されている土地若しくは当該土地の上に存する権利の譲渡を、これらの居住用家屋が当該個人の居住の用に供されなくなつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間にした場合
art-35/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-35/par-2/item-2
where the individual has transferred land that was used as the site of a residential house destroyed by a disaster or a right existing on that land, has transferred a residential house that has ceased to be used as the individual's residence, or has transferred land used as the site of a residential house that has ceased to be used as the individual's residence or a right existing on that land together with that residential house, during the period from the day on which the residential house ceased to be used as the individual's residence until December 31 of the year that includes the day on which three years have elapsed from that day.
machine translation, not official
**第三項** 相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下第六項までにおいて同じ。）による被相続人居住用家屋及び被相続人居住用家屋の敷地等の取得をした相続人（包括受遺者を含む。以下この項及び次項において同じ。）が、平成二十八年四月一日から令和九年十二月三十一日までの間に、次に掲げる譲渡（当該相続の開始があつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間にしたものに限るものとし、第三十九条の規定の適用を受けるもの及びその譲渡の対価の額が一億円を超えるものを除く。以下この条において「対象譲渡」という。）をした場合（当該相続人が既に当該相続又は遺贈に係る当該被相続人居住用家屋又は当該被相続人居住用家屋の敷地等の対象譲渡についてこの項の規定の適用を受けている場合を除き、第三号に掲げる譲渡をした場合にあつては、当該譲渡の時から当該譲渡の日の属する年の翌年二月十五日までの間に、当該被相続人居住用家屋が耐震基準（地震に対する安全性に係る規定又は基準として政令で定めるものをいう。第一号ロにおいて同じ。）に適合することとなつた場合又は当該被相続人居住用家屋の全部の取壊し若しくは除却がされ、若しくはその全部が滅失をした場合に限る。）には、第一項に規定する居住用財産を譲渡した場合に該当するものとみなして、同項の規定を適用する。
art-35/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/art-35/par-3
If an heir (including a universal legatee; hereinafter the same applies in this paragraph and the following paragraph) who has acquired a house used as the decedent's residence and the site, etc. of the house used as the decedent's residence through inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies through paragraph (6)) has made any of the following transfers (limited to a transfer made during the period from the day of the commencement of the succession until December 31 of the year that includes the day on which three years have elapsed from that day, and excluding a transfer that is subject to the provisions of Article 39 and a transfer for which the amount of consideration exceeds 100 million yen; hereinafter referred to in this Article as a "covered transfer") between April 1, 2016 and December 31, 2027 (excluding the case where the heir has already been subject to the provisions of this paragraph with regard to a covered transfer of the house used as the decedent's residence or the site, etc. of the house used as the decedent's residence pertaining to that inheritance or bequest, and, where the heir has made a transfer listed in item (iii), limited to the case where, during the period from the time of the transfer until February 15 of the year following the year that includes the day of the transfer, the house used as the decedent's residence has come to conform to the earthquake resistance standards (meaning the provisions or standards concerning safety against earthquakes that are specified by Cabinet Order; the same applies in item (i), (b)), or the whole of the house used as the decedent's residence has been demolished or removed or has been entirely destroyed), the provisions of paragraph (1) apply by deeming the case to fall under the case where residential property has been transferred as prescribed in that paragraph.
machine translation, not official
**一** 当該相続若しくは遺贈により取得をした被相続人居住用家屋（当該相続の時後に当該被相続人居住用家屋につき行われた増築、改築（当該被相続人居住用家屋の全部の取壊し又は除却をした後にするもの及びその全部が滅失をした後にするものを除く。）、修繕又は模様替（第三号において「増改築等」という。）に係る部分を含むものとし、次に掲げる要件を満たすものに限る。以下この号において同じ。）の政令で定める部分の譲渡又は当該被相続人居住用家屋とともにする当該相続若しくは遺贈により取得をした被相続人居住用家屋の敷地等（イに掲げる要件を満たすものに限る。）の政令で定める部分の譲渡
art-35/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-3/item-1
a transfer of the portion specified by Cabinet Order of the house used as the decedent's residence acquired through the inheritance or bequest (including the portion pertaining to any extension, rebuilding (excluding rebuilding carried out after the whole of the house used as the decedent's residence has been demolished or removed and rebuilding carried out after it has been entirely destroyed), repair, or remodeling (referred to in item (iii) as "extension, rebuilding, etc.") carried out on the house used as the decedent's residence after the time of the inheritance, and limited to a house that satisfies the following requirements; hereinafter the same applies in this item), or a transfer of the portion specified by Cabinet Order of the site, etc. of the house used as the decedent's residence acquired through the inheritance or bequest (limited to one that satisfies the requirement listed in (a)) made together with the house used as the decedent's residence:
machine translation, not official
**イ** 当該相続の時から当該譲渡の時まで事業の用、貸付けの用又は居住の用に供されていたことがないこと。
art-35/par-3/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-3/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-3/item-1/sub-1
it has not been used for business, for lending, or as a residence during the period from the time of the inheritance until the time of the transfer;
machine translation, not official
**ロ** 当該譲渡の時において耐震基準に適合するものであること。
art-35/par-3/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-3/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-35/par-3/item-1/sub-2
it conforms to the earthquake resistance standards at the time of the transfer.
machine translation, not official
**二** 当該相続又は遺贈により取得をした被相続人居住用家屋（イに掲げる要件を満たすものに限る。）の全部の取壊し若しくは除却をした後又はその全部が滅失をした後における当該相続又は遺贈により取得をした被相続人居住用家屋の敷地等（ロ及びハに掲げる要件を満たすものに限る。）の政令で定める部分の譲渡
art-35/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-35/par-3/item-2
a transfer of the portion specified by Cabinet Order of the site, etc. of the house used as the decedent's residence acquired through the inheritance or bequest (limited to one that satisfies the requirements listed in (b) and (c)), made after the whole of the house used as the decedent's residence acquired through the inheritance or bequest (limited to one that satisfies the requirement listed in (a)) has been demolished or removed or after it has been entirely destroyed:
machine translation, not official
**イ** 当該相続の時から当該取壊し、除却又は滅失の時まで事業の用、貸付けの用又は居住の用に供されていたことがないこと。
art-35/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-3/item-2/sub-1
it has not been used for business, for lending, or as a residence during the period from the time of the inheritance until the time of the demolition, removal, or destruction;
machine translation, not official
**ロ** 当該相続の時から当該譲渡の時まで事業の用、貸付けの用又は居住の用に供されていたことがないこと。
art-35/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-35/par-3/item-2/sub-2
it has not been used for business, for lending, or as a residence during the period from the time of the inheritance until the time of the transfer;
machine translation, not official
**ハ** 当該取壊し、除却又は滅失の時から当該譲渡の時まで建物又は構築物の敷地の用に供されていたことがないこと。
art-35/par-3/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-3/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-35/par-3/item-2/sub-3
it has not been used as the site of a building or structure during the period from the time of the demolition, removal, or destruction until the time of the transfer.
machine translation, not official
**三** 当該相続若しくは遺贈により取得をした被相続人居住用家屋（当該相続の時後に当該被相続人居住用家屋につき行われた増改築等に係る部分を含むものとし、当該相続の時から当該譲渡の時まで事業の用、貸付けの用又は居住の用に供されていたことがないものに限る。以下この号において同じ。）の政令で定める部分の譲渡又は当該被相続人居住用家屋とともにする当該相続若しくは遺贈により取得をした被相続人居住用家屋の敷地等（当該相続の時から当該譲渡の時まで事業の用、貸付けの用又は居住の用に供されていたことがないものに限る。）の政令で定める部分の譲渡（これらの譲渡のうち第一号に掲げる譲渡に該当するものを除く。）
art-35/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-35/par-3/item-3
a transfer of the portion specified by Cabinet Order of the house used as the decedent's residence acquired through the inheritance or bequest (including the portion pertaining to any extension, rebuilding, etc. carried out on the house used as the decedent's residence after the time of the inheritance, and limited to a house that has not been used for business, for lending, or as a residence during the period from the time of the inheritance until the time of the transfer; hereinafter the same applies in this item), or a transfer of the portion specified by Cabinet Order of the site, etc. of the house used as the decedent's residence acquired through the inheritance or bequest (limited to one that has not been used for business, for lending, or as a residence during the period from the time of the inheritance until the time of the transfer) made together with the house used as the decedent's residence (excluding any of those transfers that falls under the transfer listed in item (i)).
machine translation, not official
**第四項** 前項の場合において、当該相続又は遺贈による被相続人居住用家屋及び被相続人居住用家屋の敷地等の取得をした相続人の数が三人以上であるときにおける第一項の規定の適用については、同項第一号中「三千万円（」とあるのは「二千万円（第三十五条第二項各号に掲げる場合に該当して同条第一項の規定の適用を受ける場合には、三千万円の範囲内において、政令で定めるところにより計算した金額。以下この項において同じ。）（」と、「三千万円に」とあるのは「二千万円に」と、「三千万円から」とあるのは「二千万円から」と、同項第二号中「三千万円（」とあるのは「二千万円（第三十五条第二項各号に掲げる場合に該当して同条第一項の規定の適用を受ける場合には、三千万円の範囲内において、政令で定めるところにより計算した金額。以下この項において同じ。）（」と、「三千万円に」とあるのは「二千万円に」とする。
art-35/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-4 · https://japanlaw.org/l/332AC0000000026/art-35/par-4
In the case referred to in the preceding paragraph, with regard to the application of the provisions of paragraph (1) where the number of heirs who have acquired the house used as the decedent's residence and the site, etc. of the house used as the decedent's residence through the inheritance or bequest is three or more, in item (i) of that paragraph, the phrase "30 million yen (" is deemed to be replaced with "20 million yen (or, where the provisions of Article 35, paragraph (1) apply in the case falling under any of the cases listed in the items of paragraph (2) of that Article, the amount calculated pursuant to the provisions of Cabinet Order within the limit of 30 million yen; the same applies hereinafter in this paragraph) (", the phrase "less than 30 million yen" is deemed to be replaced with "less than 20 million yen", and the phrase "from 30 million yen" is deemed to be replaced with "from 20 million yen"; and in item (ii) of that paragraph, the phrase "30 million yen (" is deemed to be replaced with "20 million yen (or, where the provisions of Article 35, paragraph (1) apply in the case falling under any of the cases listed in the items of paragraph (2) of that Article, the amount calculated pursuant to the provisions of Cabinet Order within the limit of 30 million yen; the same applies hereinafter in this paragraph) (", and the phrase "less than 30 million yen" is deemed to be replaced with "less than 20 million yen".
machine translation, not official
**第五項** 前二項及び次項に規定する被相続人居住用家屋とは、当該相続の開始の直前において当該相続又は遺贈に係る被相続人（包括遺贈者を含む。以下この項及び次項において同じ。）の居住の用（居住の用に供することができない事由として政令で定める事由（以下この項及び次項において「特定事由」という。）により当該相続の開始の直前において当該被相続人の居住の用に供されていなかつた場合（政令で定める要件を満たす場合に限る。）における当該特定事由により居住の用に供されなくなる直前の当該被相続人の居住の用（第三号において「対象従前居住の用」という。）を含む。）に供されていた家屋（次に掲げる要件を満たすものに限る。）で政令で定めるものをいい、前二項及び次項に規定する被相続人居住用家屋の敷地等とは、当該相続の開始の直前において当該被相続人居住用家屋の敷地の用に供されていた土地として政令で定めるもの又は当該土地の上に存する権利をいう。
art-35/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-5 · https://japanlaw.org/l/332AC0000000026/art-35/par-5
The house used as the decedent's residence prescribed in the preceding two paragraphs and the following paragraph means a house specified by Cabinet Order that was used, immediately before the commencement of the succession, as the residence of the decedent (including a testator of a universal legacy; hereinafter the same applies in this paragraph and the following paragraph) pertaining to the inheritance or bequest (including, where the house was not used as the residence of the decedent immediately before the commencement of the succession due to a reason specified by Cabinet Order as a reason for which it could not be used as a residence (hereinafter referred to in this paragraph and the following paragraph as a "specified reason") (limited to the case where the requirements specified by Cabinet Order are satisfied), its use as the residence of the decedent immediately before it ceased to be used as a residence due to the specified reason (referred to in item (iii) as "covered prior residential use")) (limited to a house that satisfies the following requirements), and the site, etc. of the house used as the decedent's residence prescribed in the preceding two paragraphs and the following paragraph means land specified by Cabinet Order as land that was used as the site of the house used as the decedent's residence immediately before the commencement of the succession, or a right existing on that land:
machine translation, not official
**一** 昭和五十六年五月三十一日以前に建築されたこと。
art-35/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-5/item-1
it was built on or before May 31, 1981;
machine translation, not official
**二** 建物の区分所有等に関する法律第一条の規定に該当する建物でないこと。
art-35/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-35/par-5/item-2
it is not a building that falls under the provisions of Article 1 of the Act on Building Unit Ownership;
machine translation, not official
**三** 当該相続の開始の直前において当該被相続人以外に居住をしていた者がいなかつたこと（当該被相続人の当該居住の用に供されていた家屋が対象従前居住の用に供されていた家屋である場合には、当該特定事由により当該家屋が居住の用に供されなくなる直前において当該被相続人以外に居住をしていた者がいなかつたこと。）。
art-35/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-35/par-5/item-3
there was no person other than the decedent living in it immediately before the commencement of the succession (or, where the house that was used as the residence of the decedent was a house used for covered prior residential use, there was no person other than the decedent living in the house immediately before it ceased to be used as a residence due to the specified reason).
machine translation, not official
**第六項** 第三項の規定は、当該相続又は遺贈による被相続人居住用家屋又は被相続人居住用家屋の敷地等の取得をした相続人（包括受遺者を含む。次項から第九項までにおいて「居住用家屋取得相続人」という。）が、当該相続の時から第三項の規定の適用を受ける者の対象譲渡をした日の属する年の十二月三十一日までの間に、当該対象譲渡をした資産と当該相続の開始の直前において一体として当該被相続人の居住の用（特定事由により当該被相続人居住用家屋が当該相続の開始の直前において当該被相続人の居住の用に供されていなかつた場合（前項に規定する政令で定める要件を満たす場合に限る。）には、政令で定める用途）に供されていた家屋（当該相続の時後に当該家屋につき行われた増築、改築（当該家屋の全部の取壊し又は除却をした後にするもの及びその全部が滅失をした後にするものを除く。）、修繕又は模様替に係る部分を含む。）で政令で定めるもの又は当該家屋の敷地の用に供されていた土地として政令で定めるもの若しくは当該土地の上に存する権利（次項において「対象譲渡資産一体家屋等」という。）の譲渡（譲渡所得の基因となる不動産等の貸付けを含み、第三十三条の四第一項に規定する収用交換等による譲渡その他の政令で定める譲渡（次項において「収用交換等による譲渡」という。）を除く。以下この条において「適用前譲渡」という。）をしている場合において、当該適用前譲渡に係る対価の額と当該対象譲渡に係る対価の額との合計額が一億円を超えることとなるときは、適用しない。
art-35/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-6 · https://japanlaw.org/l/332AC0000000026/art-35/par-6
The provisions of paragraph (3) do not apply if an heir who has acquired a house used as the decedent's residence or the site, etc. of the house used as the decedent's residence through the inheritance or bequest (including a universal legatee; referred to in the following paragraph through paragraph (9) as an "heir acquiring the decedent's residence") has, during the period from the time of the inheritance until December 31 of the year that includes the day on which the person who is subject to the provisions of paragraph (3) made the covered transfer, made a transfer (including the lending of real property, etc. giving rise to capital gains, and excluding a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) or any other transfer specified by Cabinet Order (referred to in the following paragraph as a "transfer by expropriation or exchange, etc."); hereinafter referred to in this Article as a "pre-application transfer") of a house specified by Cabinet Order that was used, as one unit together with the asset of the covered transfer, as the residence of the decedent immediately before the commencement of the succession (or, where the house used as the decedent's residence was not used as the residence of the decedent immediately before the commencement of the succession due to a specified reason (limited to the case where the requirements specified by Cabinet Order prescribed in the preceding paragraph are satisfied), for the use specified by Cabinet Order) (including the portion pertaining to any extension, rebuilding (excluding rebuilding carried out after the whole of the house has been demolished or removed and rebuilding carried out after it has been entirely destroyed), repair, or remodeling carried out on the house after the time of the inheritance), or of land specified by Cabinet Order as land that was used as the site of that house or a right existing on that land (referred to in the following paragraph as a "house, etc. used together with the asset of the covered transfer"), and the total of the amount of consideration for the pre-application transfer and the amount of consideration for the covered transfer comes to exceed 100 million yen.
machine translation, not official
**第七項** 第三項の規定は、居住用家屋取得相続人が、同項の規定の適用を受ける者の対象譲渡をした日の属する年の翌年一月一日から当該対象譲渡をした日以後三年を経過する日の属する年の十二月三十一日までの間に、対象譲渡資産一体家屋等の譲渡（譲渡所得の基因となる不動産等の貸付けを含み、収用交換等による譲渡を除く。以下この条において「適用後譲渡」という。）をした場合において、当該適用後譲渡に係る対価の額と当該対象譲渡に係る対価の額（適用前譲渡がある場合には、前項の合計額）との合計額が一億円を超えることとなつたときは、適用しない。
art-35/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-7 · https://japanlaw.org/l/332AC0000000026/art-35/par-7
The provisions of paragraph (3) do not apply if an heir acquiring the decedent's residence has made a transfer of a house, etc. used together with the asset of the covered transfer (including the lending of real property, etc. giving rise to capital gains, and excluding a transfer by expropriation or exchange, etc.; hereinafter referred to in this Article as a "post-application transfer") during the period from January 1 of the year following the year that includes the day on which the person who is subject to the provisions of that paragraph made the covered transfer until December 31 of the year that includes the day on which three years have elapsed from the day of the covered transfer, and the total of the amount of consideration for the post-application transfer and the amount of consideration for the covered transfer (or, where there has been a pre-application transfer, the total amount referred to in the preceding paragraph) has come to exceed 100 million yen.
machine translation, not official
**第八項** 第三項の規定の適用を受けようとする者は、他の居住用家屋取得相続人に対し、対象譲渡をした旨、対象譲渡をした日その他参考となるべき事項の通知をしなければならない。この場合において、当該通知を受けた居住用家屋取得相続人で適用前譲渡をしている者は当該通知を受けた後遅滞なく、当該通知を受けた居住用家屋取得相続人で適用後譲渡をした者は当該適用後譲渡をした後遅滞なく、それぞれ、当該通知をした者に対し、その譲渡をした旨、その譲渡をした日、その譲渡の対価の額その他参考となるべき事項の通知をしなければならない。
art-35/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-8 · https://japanlaw.org/l/332AC0000000026/art-35/par-8
A person who seeks the application of the provisions of paragraph (3) must notify the other heirs acquiring the decedent's residence of the fact that the person has made a covered transfer, the day on which the covered transfer was made, and any other matters that should serve as a reference. In this case, an heir acquiring the decedent's residence who has received the notice and has made a pre-application transfer must, without delay after receiving the notice, and an heir acquiring the decedent's residence who has received the notice and has made a post-application transfer must, without delay after making the post-application transfer, notify the person who gave the notice of the fact that the heir has made the transfer, the day on which the transfer was made, the amount of consideration for the transfer, and any other matters that should serve as a reference.
machine translation, not official
**第九項** 対象譲渡につき第三項の規定の適用を受けている者は、第七項の規定に該当することとなつた場合には、居住用家屋取得相続人がその該当することとなつた適用後譲渡をした日から四月を経過する日までに当該対象譲渡をした日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。
art-35/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-9 · https://japanlaw.org/l/332AC0000000026/art-35/par-9
If a person who has been subject to the provisions of paragraph (3) with regard to a covered transfer comes to fall under the provisions of paragraph (7), the person must file an amended return for the income tax for the year that includes the day on which the covered transfer was made by the day on which four months have elapsed from the day on which the heir acquiring the decedent's residence made the post-application transfer by which the person has come to fall under that paragraph, and must pay the amount of tax payable as a result of filing that return by that deadline.
machine translation, not official
**第十項** 前項の規定に該当する場合において、修正申告書の提出がないときは、納税地の所轄税務署長は、当該申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
art-35/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-10 · https://japanlaw.org/l/332AC0000000026/art-35/par-10
In the case falling under the provisions of the preceding paragraph, if no amended return has been filed, the district director with jurisdiction over the place for tax payment is to make a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of income, the amount of income tax, and other matters that should have been stated in that return.
machine translation, not official
**第十一項** 第三十三条の五第三項の規定は、第九項の規定による修正申告書及び前項の更正について準用する。この場合において、同条第三項第一号及び第二号中「第一項に規定する提出期限」とあるのは「第三十五条第九項に規定する提出期限」と、同号中「第三十三条の五第一項」とあるのは「第三十五条第九項」と読み替えるものとする。
art-35/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-11 · https://japanlaw.org/l/332AC0000000026/art-35/par-11
The provisions of Article 33-5, paragraph (3) apply mutatis mutandis to an amended return under the provisions of paragraph (9) and the reassessment referred to in the preceding paragraph. In this case, the phrase "the filing deadline prescribed in paragraph (1)" in items (i) and (ii) of paragraph (3) of that Article is deemed to be replaced with "the filing deadline prescribed in Article 35, paragraph (9)", and the phrase "Article 33-5, paragraph (1)" in item (ii) of that paragraph is deemed to be replaced with "Article 35, paragraph (9)".
machine translation, not official
**第十二項** 第一項の規定は、その適用を受けようとする者の同項に規定する資産の譲渡をした日の属する年分の確定申告書に、同項の規定の適用を受けようとする旨その他の財務省令で定める事項の記載があり、かつ、当該譲渡による譲渡所得の金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-35/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-12 · https://japanlaw.org/l/332AC0000000026/art-35/par-12
The provisions of paragraph (1) apply only if the final return for the year that includes the day on which the person seeking their application made the transfer of the assets prescribed in that paragraph contains a statement to the effect that the person seeks the application of the provisions of that paragraph and any other matters specified by Order of the Ministry of Finance, and a written statement concerning the calculation of the amount of capital gains from the transfer and any other documents specified by Order of the Ministry of Finance are attached to that return.
machine translation, not official
**第十三項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-35/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-13 · https://japanlaw.org/l/332AC0000000026/art-35/par-13
Even in the case where no final return has been filed, or a final return without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, the district director may apply the provisions of paragraph (1), but only if there has been a submission of a document containing that statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph.
machine translation, not official
**第十四項** 第五項から前項までに定めるもののほか、適用前譲渡及び適用後譲渡の対価の額の算定の方法その他第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。
art-35/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-35/par-14 · https://japanlaw.org/l/332AC0000000026/art-35/par-14
Beyond what is provided for in paragraph (5) through the preceding paragraph, the method of calculating the amount of consideration for a pre-application transfer and a post-application transfer and other necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.
machine translation, not official
## 第六款の二 特定の土地等の長期譲渡所得の特別控除 — Subsection 6-2 Special Deduction for Long-Term Capital Gains on Specified Land, etc.
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ch-2/sec-4/subsec-6-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-4/subsec-6-2 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-4/subsec-6-2
### 第三十五条の二（特定期間に取得をした土地等を譲渡した場合の長期譲渡所得の特別控除） — Special Deduction for Long-Term Capital Gains in the Case of Transfer of Land, etc. Acquired during a Specified Period
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art-35-2 · https://japanlaw.org/en/special-taxation-measures-act/art-35-2 · https://japanlaw.org/l/332AC0000000026/art-35-2
**第一項** 個人が、平成二十一年一月一日から平成二十二年十二月三十一日までの間に取得（当該個人の配偶者その他の当該個人と政令で定める特別の関係がある者からの取得並びに相続、遺贈、贈与及び交換によるものその他政令で定めるものを除く。）をした国内にある土地又は土地の上に存する権利（以下この項及び次項において「土地等」という。）で、その年一月一日において第三十一条第二項に規定する所有期間が五年を超えるものの譲渡をした場合には、その者がその年中にその譲渡をした土地等の全部又は一部につき第三十三条から第三十三条の三まで、第三十六条の二、第三十六条の五、第三十七条、第三十七条の四又は第三十七条の八の規定の適用を受ける場合を除き、これらの全部の土地等の譲渡に対する第三十一条の規定の適用については、同条第一項中「長期譲渡所得の金額（」とあるのは、「長期譲渡所得の金額から千万円（長期譲渡所得の金額のうち第三十五条の二第一項の規定に該当する土地等の譲渡に係る部分の金額が千万円に満たない場合には、当該土地等の譲渡に係る部分の金額）を控除した金額（」とする。
art-35-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-35-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-2/par-1
If an individual has transferred land located in Japan or a right existing on land (hereinafter referred to in this paragraph and the following paragraph as "land, etc.") that the individual acquired between January 1, 2009 and December 31, 2010 (excluding an acquisition from the individual's spouse or any other person who has a special relationship with the individual specified by Cabinet Order, an acquisition through inheritance, bequest, gift, or exchange, and any other acquisition specified by Cabinet Order), for which the holding period prescribed in Article 31, paragraph (2) exceeds five years as of January 1 of that year, then, except where the individual is subject to the provisions of Articles 33 through 33-3, Article 36-2, Article 36-5, Article 37, Article 37-4, or Article 37-8 with regard to all or part of the land, etc. transferred during that year, with regard to the application of the provisions of Article 31 to the transfer of all of that land, etc., the phrase "the amount of long-term capital gains (" in paragraph (1) of that Article is deemed to be replaced with "the amount remaining after deducting 10 million yen (or, where the portion of the amount of long-term capital gains pertaining to the transfer of land, etc. falling under the provisions of Article 35-2, paragraph (1) is less than 10 million yen, the amount of the portion pertaining to the transfer of the land, etc.) from the amount of long-term capital gains (".
machine translation, not official
**第二項** 前項の土地等の譲渡には、譲渡所得の基因となる不動産等の貸付けを含むものとし、所得税法第五十八条の規定又は第三十三条の四若しくは第三十四条から前条までの規定の適用を受ける譲渡を含まないものとする。
art-35-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-35-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-35-2/par-2
The transfer of land, etc. referred to in the preceding paragraph is to include the lending of real property, etc. giving rise to capital gains, and is not to include a transfer that is subject to the provisions of Article 58 of the Income Tax Act or the provisions of Article 33-4 or Article 34 through the preceding Article.
machine translation, not official
**第三項** 第一項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受ける旨の記載があり、かつ、同項の規定に該当する旨を証する書類として財務省令で定めるものの添付がある場合に限り、適用する。
art-35-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-35-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-35-2/par-3
The provisions of paragraph (1) apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual is subject to the provisions of that paragraph, and the documents specified by Order of the Ministry of Finance as documents certifying that the case falls under the provisions of that paragraph are attached to that return.
machine translation, not official
**第四項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-35-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-35-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-35-2/par-4
Even in the case where no final return has been filed, or a final return without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, the district director may apply the provisions of paragraph (1), but only if there has been a submission of a document containing that statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph.
machine translation, not official
### 第三十五条の三（低未利用土地等を譲渡した場合の長期譲渡所得の特別控除） — Special Deduction for Long-Term Capital Gains in the Case of Transfer of Low-Use or Unused Land, etc.
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art-35-3 · https://japanlaw.org/en/special-taxation-measures-act/art-35-3 · https://japanlaw.org/l/332AC0000000026/art-35-3
**第一項** 個人が、都市計画法第四条第二項に規定する都市計画区域内にある土地基本法（平成元年法律第八十四号）第十三条第四項に規定する低未利用土地（以下この項及び次項第二号において「低未利用土地」という。）又は当該低未利用土地の上に存する権利（以下第四項までにおいて「低未利用土地等」と総称する。）で、その年一月一日において第三十一条第二項に規定する所有期間が五年を超えるものの譲渡を令和二年七月一日から令和十年十二月三十一日までの間にした場合（当該譲渡の後に当該低未利用土地等の利用がされる場合に限る。）には、その者がその年中にその譲渡をした低未利用土地等の全部又は一部につき第三十三条から第三十三条の三まで、第三十六条の二、第三十六条の五、第三十七条、第三十七条の四又は第三十七条の八の規定の適用を受ける場合を除き、これらの全部の低未利用土地等の譲渡に対する第三十一条の規定の適用については、同条第一項中「長期譲渡所得の金額（」とあるのは、「長期譲渡所得の金額から百万円（長期譲渡所得の金額のうち第三十五条の三第一項の規定に該当する同項に規定する低未利用土地等の譲渡に係る部分の金額が百万円に満たない場合には、当該低未利用土地等の譲渡に係る部分の金額）を控除した金額（」とする。
art-35-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-35-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-1
If an individual has transferred, between July 1, 2020 and December 31, 2028, low-use or unused land prescribed in Article 13, paragraph (4) of the Basic Land Act (Act No. 84 of 1989) that is located within a city planning area prescribed in Article 4, paragraph (2) of the City Planning Act (hereinafter referred to in this paragraph and item (ii) of the following paragraph as "low-use or unused land") or a right existing on that low-use or unused land (hereinafter collectively referred to through paragraph (4) as "low-use or unused land, etc."), for which the holding period prescribed in Article 31, paragraph (2) exceeds five years as of January 1 of that year (limited to the case where the low-use or unused land, etc. is to be used after the transfer), then, except where the individual is subject to the provisions of Articles 33 through 33-3, Article 36-2, Article 36-5, Article 37, Article 37-4, or Article 37-8 with regard to all or part of the low-use or unused land, etc. transferred during that year, with regard to the application of the provisions of Article 31 to the transfer of all of that low-use or unused land, etc., the phrase "the amount of long-term capital gains (" in paragraph (1) of that Article is deemed to be replaced with "the amount remaining after deducting 1 million yen (or, where the portion of the amount of long-term capital gains pertaining to the transfer of low-use or unused land, etc. prescribed in Article 35-3, paragraph (1) that falls under the provisions of that paragraph is less than 1 million yen, the amount of the portion pertaining to the transfer of the low-use or unused land, etc.) from the amount of long-term capital gains (".
machine translation, not official
**第二項** 前項の低未利用土地等の譲渡には、譲渡所得の基因となる不動産等の貸付けを含むものとし、次に掲げる譲渡を含まないものとする。
art-35-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-35-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-2
The transfer of low-use or unused land, etc. referred to in the preceding paragraph is to include the lending of real property, etc. giving rise to capital gains, and is not to include the following transfers:
machine translation, not official
**一** 当該個人の配偶者その他の当該個人と政令で定める特別の関係がある者に対してする譲渡
art-35-3/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-35-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-2/item-1
a transfer to the individual's spouse or any other person who has a special relationship with the individual specified by Cabinet Order;
machine translation, not official
**二** その譲渡の対価（当該低未利用土地等の譲渡とともにした当該低未利用土地の上にある資産の譲渡の対価を含む。）の額が五百万円（当該低未利用土地等が次に掲げる区域内にある場合には、八百万円）を超えるもの
art-35-3/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-35-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-2/item-2
a transfer for which the amount of consideration (including the consideration for the transfer of assets located on the low-use or unused land made together with the transfer of the low-use or unused land, etc.) exceeds 5 million yen (or 8 million yen, where the low-use or unused land, etc. is located within any of the following districts):
machine translation, not official
**イ** 都市計画法第四条第二項に規定する都市計画区域のうち政令で定める区域
art-35-3/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-35-3/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-2/item-2/sub-1
the district specified by Cabinet Order within a city planning area prescribed in Article 4, paragraph (2) of the City Planning Act;
machine translation, not official
**ロ** 所有者不明土地の利用の円滑化等に関する特別措置法第四十五条第一項に規定する所有者不明土地対策計画を作成した市町村の区域（イに掲げる区域を除く。）
art-35-3/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-35-3/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-2/item-2/sub-2
the district of a municipality that has prepared a plan for measures concerning land with an unknown owner prescribed in Article 45, paragraph (1) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (excluding the district listed in (a));
machine translation, not official
**三** 所得税法第五十八条の規定又は第三十三条の四若しくは第三十四条から前条までの規定の適用を受ける譲渡
art-35-3/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-35-3/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-2/item-3
a transfer that is subject to the provisions of Article 58 of the Income Tax Act or the provisions of Article 33-4 or Article 34 through the preceding Article.
machine translation, not official
**第三項** 第一項の規定は、同項の規定の適用を受けようとする低未利用土地等と一筆であつた土地からその年の前年又は前々年に分筆された土地又は当該土地の上に存する権利の譲渡（譲渡所得の基因となる不動産等の貸付けを含む。）を当該前年又は前々年中にした場合において、その者が当該譲渡につき同項の規定の適用を受けているときは、適用しない。
art-35-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-35-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-3
The provisions of paragraph (1) do not apply if the individual transferred, in the year preceding that year or in the year before that, land that was subdivided in that preceding year or the year before that from land that formed one parcel together with the low-use or unused land, etc. for which the individual seeks the application of the provisions of that paragraph, or a right existing on that land (including the lending of real property, etc. giving rise to capital gains), and has been subject to the provisions of that paragraph with regard to that transfer.
machine translation, not official
**第四項** 第一項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受ける旨の記載があり、かつ、同項の規定の適用を受けようとする低未利用土地等の譲渡の後の利用に関する書類その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-35-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-35-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-4
The provisions of paragraph (1) apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual is subject to the provisions of that paragraph, and documents concerning the use, after the transfer, of the low-use or unused land, etc. for which the individual seeks the application of the provisions of that paragraph and any other documents specified by Order of the Ministry of Finance are attached to that return.
machine translation, not official
**第五項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-35-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-35-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-5
Even in the case where no final return has been filed, or a final return without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, the district director may apply the provisions of paragraph (1), but only if there has been a submission of a document containing that statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph.
machine translation, not official
## 第七款 譲渡所得の特別控除額の特例 — Subsection 7 Special Provisions on the Special Capital Gain Deduction
heading: machine translation, not official
ch-2/sec-4/subsec-7 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-4/subsec-7 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-4/subsec-7
### 第三十六条
art-36 · https://japanlaw.org/en/special-taxation-measures-act/art-36 · https://japanlaw.org/l/332AC0000000026/art-36
**第一項** 個人がその有する資産の譲渡（譲渡所得の基因となる不動産等の貸付けを含む。以下この条において同じ。）をした場合において、その年中の当該資産の譲渡につき、第三十三条の四第一項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項、第三十五条の二第一項又は前条第一項の規定のうち二以上の規定の適用を受けることにより控除すべき金額の合計額が五千万円を超えることとなるときは、これらの規定により控除すべき金額は、通じて五千万円の範囲内において、政令で定めるところにより計算した金額とする。
art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/art-36/par-1
If an individual has transferred an asset held by the individual (including the lending of real property, etc. giving rise to capital gains; hereinafter the same applies in this Article), and the total of the amounts to be deducted as a result of the application of two or more of the provisions of Article 33-4, paragraph (1), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1), Article 35-2, paragraph (1), and paragraph (1) of the preceding Article to the transfer of assets during that year comes to exceed 50 million yen, the amount to be deducted pursuant to those provisions is to be the amount calculated pursuant to the provisions of Cabinet Order within the limit of 50 million yen in total.
machine translation, not official
## 第七款の二 居住用財産の買換えの場合等の長期譲渡所得の課税の特例 — Subsection 7-2 Special Provisions on Taxation on Long-Term Capital Gains in the Case of Replacement of Residential Property, etc.
heading: machine translation, not official
ch-2/sec-4/subsec-7-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-4/subsec-7-2 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-4/subsec-7-2
### 第三十六条の二（特定の居住用財産の買換えの場合の長期譲渡所得の課税の特例） — Special Provisions on Taxation on Long-Term Capital Gains in the Case of Replacement of Specified Residential Property
caption: machine translation, not official
art-36-2 · https://japanlaw.org/en/special-taxation-measures-act/art-36-2 · https://japanlaw.org/l/332AC0000000026/art-36-2
**第一項** 個人が、平成五年四月一日から令和九年十二月三十一日までの間に、その有する家屋又は土地若しくは土地の上に存する権利で、その年一月一日において第三十一条第二項に規定する所有期間が十年を超えるもののうち次に掲げるもの（以下この条及び次条において「譲渡資産」という。）の譲渡（譲渡所得の基因となる不動産等の貸付けを含むものとし、当該譲渡資産の譲渡に係る対価の額が一億円を超えるもの、当該個人の配偶者その他の当該個人と政令で定める特別の関係がある者に対してするもの、第三十三条から第三十三条の四まで、第三十七条、第三十七条の四又は第三十七条の八の規定の適用を受けるもの及び贈与、交換又は出資によるものその他政令で定めるものを除く。以下この条及び次条において同じ。）をした場合において、平成五年四月一日（当該譲渡の日が平成七年一月一日以後であるときは、当該譲渡の日の属する年の前年一月一日）から当該譲渡の日の属する年の十二月三十一日までの間に、当該個人の居住の用に供する家屋又は当該家屋の敷地の用に供する土地若しくは当該土地の上に存する権利で、政令で定めるもののうち国内にあるもの（以下この条及び次条において「買換資産」という。）の取得（建設を含むものとし、贈与又は交換によるものその他政令で定めるものを除く。以下この条において同じ。）をし、かつ、当該取得の日から当該譲渡の日の属する年の翌年十二月三十一日までの間に当該個人の居住の用に供したとき、又は供する見込みであるときは、当該個人がその年又はその年の前年若しくは前々年において第三十一条の三第一項、第三十五条第一項（同条第三項の規定により適用する場合を除く。）、第四十一条の五又は第四十一条の五の二の規定の適用を受けている場合を除き、当該譲渡資産の譲渡による収入金額が当該買換資産の取得価額以下である場合にあつては当該譲渡資産の譲渡がなかつたものとし、当該収入金額が当該取得価額を超える場合にあつては当該譲渡資産のうちその超える金額に相当するものとして政令で定める部分の譲渡があつたものとして、第三十一条の規定を適用する。
art-36-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-36-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-1
If an individual has, between April 1, 1993 and December 31, 2027, transferred a house, land, or a right existing on land held by the individual, for which the holding period prescribed in Article 31, paragraph (2) exceeds ten years as of January 1 of that year, that falls under any of the following (hereinafter referred to in this Article and the following Article as a "transferred asset") (the transfer includes the lending of real property, etc. giving rise to capital gains, and excludes a transfer for which the amount of consideration for the transfer of the transferred asset exceeds 100 million yen, a transfer to the individual's spouse or any other person who has a special relationship with the individual specified by Cabinet Order, a transfer that is subject to the provisions of Articles 33 through 33-4, Article 37, Article 37-4, or Article 37-8, and a transfer by way of gift, exchange, or capital contribution and any other transfer specified by Cabinet Order; hereinafter the same applies in this Article and the following Article), and has acquired (including by construction, and excluding an acquisition by way of gift or exchange and any other acquisition specified by Cabinet Order; hereinafter the same applies in this Article), from April 1, 1993 (or, where the day of the transfer is on or after January 1, 1995, January 1 of the year preceding the year that includes the day of the transfer) until December 31 of the year that includes the day of the transfer, a house to be used as the individual's residence or land to be used as the site of that house or a right existing on that land, which is specified by Cabinet Order and is located in Japan (hereinafter referred to in this Article and the following Article as a "replacement asset"), and has used it as the individual's residence, or is expected to use it as such, from the day of the acquisition until December 31 of the year following the year that includes the day of the transfer, then, except where the individual has been subject to the provisions of Article 31-3, paragraph (1), Article 35, paragraph (1) (excluding where it is applied pursuant to the provisions of paragraph (3) of that Article), Article 41-5, or Article 41-5-2 in that year or in the year preceding that year or the year before that, the provisions of Article 31 apply by deeming that, where the revenue from the transfer of the transferred asset is equal to or less than the acquisition price of the replacement asset, the transferred asset was not transferred, and that, where the revenue exceeds the acquisition price, the portion of the transferred asset specified by Cabinet Order as corresponding to the excess amount was transferred.
machine translation, not official
**一** 当該個人がその居住の用に供している家屋（当該個人がその居住の用に供している期間として政令で定める期間が十年以上であるものに限る。）で政令で定めるもののうち国内にあるもの
art-36-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-36-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-1/item-1
a house that the individual uses as the individual's residence (limited to one for which the period specified by Cabinet Order as the period during which the individual has used it as the individual's residence is ten years or more), which is specified by Cabinet Order and is located in Japan;
machine translation, not official
**二** 前号に掲げる家屋で当該個人の居住の用に供されなくなつたもの（当該個人の居住の用に供されなくなつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間に譲渡されるものに限る。）
art-36-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-36-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-1/item-2
a house listed in the preceding item that has ceased to be used as the individual's residence (limited to one transferred during the period from the day on which it ceased to be used as the individual's residence until December 31 of the year that includes the day on which three years have elapsed from that day);
machine translation, not official
**三** 前二号に掲げる家屋及び当該家屋の敷地の用に供されている土地又は当該土地の上に存する権利
art-36-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-36-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-1/item-3
a house listed in the preceding two items and land used as the site of that house or a right existing on that land;
machine translation, not official
**四** 当該個人の第一号に掲げる家屋が災害により滅失した場合において、当該個人が当該家屋を引き続き所有していたとしたならば、その年一月一日において第三十一条第二項に規定する所有期間が十年を超える当該家屋の敷地の用に供されていた土地又は当該土地の上に存する権利（当該災害があつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間に譲渡されるものに限る。）
art-36-2/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-36-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-1/item-4
where the house of the individual listed in item (i) has been destroyed by a disaster, land that was used as the site of the house, for which the holding period prescribed in Article 31, paragraph (2) would exceed ten years as of January 1 of that year if the individual had continued to own the house, or a right existing on that land (limited to one transferred during the period from the day on which the disaster occurred until December 31 of the year that includes the day on which three years have elapsed from that day).
machine translation, not official
**第二項** 前項の規定は、平成五年四月一日から令和九年十二月三十一日までの間に譲渡資産の譲渡をした個人が、当該譲渡をした日の属する年の翌年一月一日から同年十二月三十一日（特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、同日までに買換資産の取得をすることが困難となつた場合において、同日後二年以内に買換資産の取得をする見込みであり、かつ、財務省令で定めるところにより納税地の所轄税務署長の承認を受けたときは、同日の属する年の翌々年十二月三十一日。次条第二項第二号において「取得期限」という。）までの間に買換資産の取得をする見込みであり、かつ、当該取得の日の属する年の翌年十二月三十一日までに当該取得をした買換資産を当該個人の居住の用に供する見込みであるときについて準用する。この場合において、前項中「当該譲渡の日の属する年の十二月三十一日までの間」とあるのは「次項に規定する取得期限まで」と、「から当該譲渡の日の属する年の翌年十二月三十一日までの間」とあるのは「の属する年の翌年十二月三十一日まで」と、「取得価額以下」とあるのは「取得価額とその取得価額の見積額との合計額以下」と、「当該取得価額」とあるのは「当該合計額」と読み替えるものとする。
art-36-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-36-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-2
The provisions of the preceding paragraph apply mutatis mutandis where an individual who has transferred a transferred asset between April 1, 1993 and December 31, 2027 is expected to acquire a replacement asset during the period from January 1 of the year following the year that includes the day of the transfer until December 31 of that year (or, where it has become difficult to acquire a replacement asset by that day due to unavoidable circumstances arising from an extraordinary disaster designated as a specified extraordinary disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, if the individual is expected to acquire a replacement asset within two years after that day and has obtained the approval of the district director with jurisdiction over the place for tax payment pursuant to the provisions of Order of the Ministry of Finance, December 31 of the second year following the year that includes that day; referred to in paragraph (2), item (ii) of the following Article as the "acquisition deadline"), and is expected to use the acquired replacement asset as the individual's residence by December 31 of the year following the year that includes the day of the acquisition. In this case, in the preceding paragraph, the phrase "until December 31 of the year that includes the day of the transfer" is deemed to be replaced with "by the acquisition deadline prescribed in the following paragraph", the phrase "from the day of the acquisition until December 31 of the year following the year that includes the day of the transfer" is deemed to be replaced with "by December 31 of the year following the year that includes the day of the acquisition", the phrase "equal to or less than the acquisition price" is deemed to be replaced with "equal to or less than the total of the acquisition price and the estimated amount of the acquisition price", and the phrase "the acquisition price" is deemed to be replaced with "the total amount".
machine translation, not official
**第三項** 第一項（前項において準用する場合を含む。以下この条において同じ。）の規定は、譲渡資産の譲渡をした個人が、当該譲渡をした日の属する年又はその年の前年若しくは前々年に、当該譲渡資産と一体として当該個人の居住の用に供されていた家屋又は土地若しくは土地の上に存する権利の譲渡（第三十三条の四第一項に規定する収用交換等による譲渡その他の政令で定める譲渡（次項において「収用交換等による譲渡」という。）を除く。以下この項及び次項において「前三年以内の譲渡」という。）をしている場合において、当該前三年以内の譲渡に係る対価の額と当該譲渡資産の譲渡に係る対価の額との合計額が一億円を超えることとなるときは、適用しない。
art-36-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-36-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-3
The provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph; hereinafter the same applies in this Article) do not apply if an individual who has transferred a transferred asset has, in the year that includes the day of the transfer or in the year preceding that year or the year before that, transferred a house, land, or a right existing on land that had been used as the individual's residence as one unit together with the transferred asset (excluding a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) or any other transfer specified by Cabinet Order (referred to in the following paragraph as a "transfer by expropriation or exchange, etc."); hereinafter referred to in this paragraph and the following paragraph as a "transfer within the preceding three years"), and the total of the amount of consideration for the transfer within the preceding three years and the amount of consideration for the transfer of the transferred asset comes to exceed 100 million yen.
machine translation, not official
**第四項** 第一項の規定は、譲渡資産の譲渡をした個人が、当該譲渡をした日の属する年の翌年又は翌々年に、当該譲渡資産と一体として当該個人の居住の用に供されていた家屋又は土地若しくは土地の上に存する権利の譲渡（収用交換等による譲渡を除く。）をした場合において、当該家屋又は土地若しくは土地の上に存する権利の譲渡に係る対価の額と当該譲渡資産の譲渡に係る対価の額（前三年以内の譲渡がある場合には、前項の合計額）との合計額が一億円を超えることとなつたときは、適用しない。
art-36-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-36-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-4
The provisions of paragraph (1) do not apply if an individual who has transferred a transferred asset has, in the year following the year that includes the day of the transfer or in the year after that, transferred a house, land, or a right existing on land that had been used as the individual's residence as one unit together with the transferred asset (excluding a transfer by expropriation or exchange, etc.), and the total of the amount of consideration for the transfer of the house, land, or right existing on land and the amount of consideration for the transfer of the transferred asset (or, where there has been a transfer within the preceding three years, the total amount referred to in the preceding paragraph) has come to exceed 100 million yen.
machine translation, not official
**第五項** 第一項の規定は、同項の規定の適用を受けようとする者の譲渡資産の譲渡をした日の属する年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、当該譲渡資産の譲渡価額、買換資産の取得価額又はその見積額に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
art-36-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-36-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-5
The provisions of paragraph (1) apply only if the final return for the year that includes the day on which the person seeking the application of the provisions of that paragraph transferred the transferred asset contains a statement to the effect that the person seeks the application of the provisions of that paragraph, and a written statement concerning the transfer value of the transferred asset and the acquisition price of the replacement asset or its estimated amount and any other documents specified by Order of the Ministry of Finance are attached to that return.
machine translation, not official
**第六項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-36-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-36-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-6
Even in the case where no final return has been filed, or a final return without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, the district director may apply the provisions of paragraph (1), but only if there has been a submission of a document containing that statement, and the written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph.
machine translation, not official
**第七項** 第三十三条第七項の規定は、第五項に規定する確定申告書を提出する者について準用する。この場合において、同条第七項中「代替資産」とあるのは、「買換資産」と読み替えるものとする。
art-36-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-36-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-7
The provisions of Article 33, paragraph (7) apply mutatis mutandis to a person who files the final return prescribed in paragraph (5). In this case, the phrase "substitute assets" in paragraph (7) of that Article is deemed to be replaced with "replacement assets".
machine translation, not official
**第八項** 前三項に定めるもののほか、譲渡資産及び買換資産の範囲その他第一項、第三項及び第四項の規定の適用に関し必要な事項は、政令で定める。
art-36-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-36-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-8
Beyond what is provided for in the preceding three paragraphs, the scope of transferred assets and replacement assets and other necessary matters concerning the application of the provisions of paragraphs (1), (3), and (4) are specified by Cabinet Order.
machine translation, not official
### 第三十六条の三（特定の居住用財産の買換えの場合の更正の請求、修正申告等） — Request for Reassessment, Amended Returns, etc. in the Case of Replacement of Specified Residential Property
caption: machine translation, not official
art-36-3 · https://japanlaw.org/en/special-taxation-measures-act/art-36-3 · https://japanlaw.org/l/332AC0000000026/art-36-3
**第一項** 前条第一項の規定の適用を受けた者は、譲渡資産の譲渡をした日の属する年の翌年十二月三十一日までに、買換資産を当該個人の居住の用に供しない場合又は供しなくなつた場合には、同日から四月を経過する日までに当該譲渡の日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。
art-36-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-36-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-1
If a person who has been subject to the provisions of paragraph (1) of the preceding Article does not use the replacement asset as the individual's residence, or ceases to use it as such, by December 31 of the year following the year that includes the day on which the person transferred the transferred asset, the person must file an amended return for the income tax for the year that includes the day of the transfer by the day on which four months have elapsed from that December 31, and must pay the amount of tax payable as a result of filing that return by that deadline.
machine translation, not official
**第二項** 前条第二項において準用する同条第一項の規定の適用を受けた者は、次の各号のいずれかに該当する場合には、第一号に該当する場合で過大となつたときにあつては当該買換資産の同条第二項に規定する取得をした日（当該取得をした日が二以上ある場合には、そのいずれか遅い日。以下この項において同じ。）から四月を経過する日までに同条第二項に規定する譲渡の日の属する年分の所得税についての更正の請求をすることができるものとし、同号に該当する場合で不足額を生ずることとなつたとき、又は第二号に該当するときにあつては当該買換資産の取得をした日又は同号に該当することとなつた日から四月を経過する日までに当該譲渡の日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならないものとする。
art-36-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-36-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-2
If a person who has been subject to the provisions of paragraph (1) of the preceding Article as applied mutatis mutandis pursuant to paragraph (2) of that Article falls under either of the following items, the person may, where the person falls under item (i) and the acquisition price has turned out to be excessive, make a request for reassessment of the income tax for the year that includes the day of the transfer prescribed in paragraph (2) of that Article by the day on which four months have elapsed from the day on which the person made the acquisition of the replacement asset prescribed in paragraph (2) of that Article (or, where there are two or more days on which the person made the acquisition, the latest of those days; hereinafter the same applies in this paragraph), and must, where the person falls under item (i) and a shortfall arises, or where the person falls under item (ii), file an amended return for the income tax for the year that includes the day of the transfer by the day on which four months have elapsed from the day on which the person acquired the replacement asset or the day on which the person came to fall under item (ii), and pay the amount of tax payable as a result of filing that return by that deadline:
machine translation, not official
**一** 買換資産の取得をした場合において、その取得価額が前条第二項の規定により読み替えられた同条第一項に規定する取得価額の見積額に対して過不足額があるとき。
art-36-3/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-36-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-2/item-1
where the person has acquired a replacement asset and there is an excess or shortfall in its acquisition price in relation to the estimated amount of the acquisition price prescribed in paragraph (1) of the preceding Article as read with the terms replaced pursuant to the provisions of paragraph (2) of that Article;
machine translation, not official
**二** 取得期限までに買換資産の取得をしていないとき、又は買換資産の取得をした場合において当該取得の日の属する年の翌年十二月三十一日までに買換資産を当該個人の居住の用に供しないとき、若しくは供しなくなつたとき。
art-36-3/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-36-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-2/item-2
where the person has not acquired a replacement asset by the acquisition deadline, or where the person has acquired a replacement asset but does not use it as the individual's residence, or ceases to use it as such, by December 31 of the year following the year that includes the day of the acquisition.
machine translation, not official
**第三項** 譲渡資産の譲渡につき前条第一項（同条第二項において準用する場合を含む。）の規定の適用を受けている者は、同条第四項の規定に該当することとなつた場合には、その該当することとなつた譲渡をした日から四月を経過する日までに当該譲渡資産の譲渡をした日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。
art-36-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-36-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-3
If a person who has been subject to the provisions of paragraph (1) of the preceding Article (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) with regard to the transfer of a transferred asset comes to fall under the provisions of paragraph (4) of that Article, the person must file an amended return for the income tax for the year that includes the day on which the transferred asset was transferred by the day on which four months have elapsed from the day of the transfer by which the person has come to fall under that paragraph, and must pay the amount of tax payable as a result of filing that return by that deadline.
machine translation, not official
**第四項** 第一項、第二項第二号若しくは前項の規定に該当する場合又は第二項第一号に規定する不足額を生ずることとなつた場合において、修正申告書の提出がないときは、納税地の所轄税務署長は、当該申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
art-36-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-36-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-4
In the case falling under the provisions of paragraph (1), paragraph (2), item (ii), or the preceding paragraph, or where a shortfall prescribed in paragraph (2), item (i) has arisen, if no amended return has been filed, the district director with jurisdiction over the place for tax payment is to make a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of income, the amount of income tax, and other matters that should have been stated in that return.
machine translation, not official
**第五項** 第三十三条の五第三項の規定は、第一項から第三項までの規定による修正申告書及び前項の更正について準用する。この場合において、同条第三項第一号及び第二号中「第一項に規定する提出期限」とあるのは「第三十六条の三第一項から第三項までに規定する提出期限」と、同号中「第三十三条の五第一項」とあるのは「第三十六条の三第一項から第三項まで」と読み替えるものとする。
art-36-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-36-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-5
The provisions of Article 33-5, paragraph (3) apply mutatis mutandis to an amended return under the provisions of paragraphs (1) through (3) and the reassessment referred to in the preceding paragraph. In this case, the phrase "the filing deadline prescribed in paragraph (1)" in items (i) and (ii) of paragraph (3) of that Article is deemed to be replaced with "the filing deadline prescribed in Article 36-3, paragraphs (1) through (3)", and the phrase "Article 33-5, paragraph (1)" in item (ii) of that paragraph is deemed to be replaced with "Article 36-3, paragraphs (1) through (3)".
machine translation, not official
### 第三十六条の四（買換えに係る居住用財産の譲渡の場合の取得価額の計算等） — Calculation, etc. of the Acquisition Price in the Case of Transfer of Residential Property Pertaining to Replacement
caption: machine translation, not official
art-36-4 · https://japanlaw.org/en/special-taxation-measures-act/art-36-4 · https://japanlaw.org/l/332AC0000000026/art-36-4
**第一項** 第三十六条の二第一項（同条第二項において準用する場合を含む。以下この条において同じ。）の規定の適用を受けた者（前条第一項から第三項までの規定による修正申告書を提出し、又は同条第四項の規定による更正を受け、かつ、第三十六条の二第一項の規定による特例を認められないこととなつた者を除く。）の同条第一項に規定する買換資産について、当該買換資産の取得の日以後その譲渡（譲渡所得の基因となる不動産等の貸付けを含む。）、相続、遺贈又は贈与があつた場合において、譲渡所得の金額を計算するときは、政令で定めるところにより、当該買換資産の取得価額は、次の各号に掲げる場合の区分に応じ、当該各号に定める金額（同項に規定する譲渡資産の譲渡に要した費用があるときは、政令で定めるところにより計算した当該費用の金額を加算した金額）とする。
art-36-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-36-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-4/par-1
With regard to a replacement asset prescribed in Article 36-2, paragraph (1) of a person who has been subject to the provisions of that paragraph (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; hereinafter the same applies in this Article) (excluding a person who has filed an amended return under the provisions of paragraphs (1) through (3) of the preceding Article or received a reassessment under the provisions of paragraph (4) of that Article, and as a result is no longer granted the special provisions under Article 36-2, paragraph (1)), when calculating the amount of capital gains in the case where there has been a transfer (including the lending of real property, etc. giving rise to capital gains), inheritance, bequest, or gift of the replacement asset on or after the day of its acquisition, the acquisition price of the replacement asset is, pursuant to the provisions of Cabinet Order, to be the amount specified in the following items according to the categories of cases listed in those items (or, where there are expenses required for the transfer of the transferred asset prescribed in that paragraph, the amount obtained by adding the amount of those expenses calculated pursuant to the provisions of Cabinet Order):
machine translation, not official
**一** 第三十六条の二第一項の譲渡による収入金額が買換資産の取得価額を超える場合 当該譲渡をした譲渡資産の取得価額等のうちその超える額に対応する部分以外の部分の額として政令で定めるところにより計算した金額
art-36-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-36-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-36-4/par-1/item-1
where the revenue from the transfer referred to in Article 36-2, paragraph (1) exceeds the acquisition price of the replacement asset: the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price, etc. of the transferred asset that was transferred, other than the portion corresponding to the excess;
machine translation, not official
**二** 第三十六条の二第一項の譲渡による収入金額が買換資産の取得価額に等しい場合 当該譲渡をした譲渡資産の取得価額等に相当する金額
art-36-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-36-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-36-4/par-1/item-2
where the revenue from the transfer referred to in Article 36-2, paragraph (1) is equal to the acquisition price of the replacement asset: an amount equivalent to the acquisition price, etc. of the transferred asset that was transferred;
machine translation, not official
**三** 第三十六条の二第一項の譲渡による収入金額が買換資産の取得価額に満たない場合 当該譲渡をした譲渡資産の取得価額等にその満たない額を加算した金額に相当する金額
art-36-4/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-36-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-36-4/par-1/item-3
where the revenue from the transfer referred to in Article 36-2, paragraph (1) is less than the acquisition price of the replacement asset: an amount equivalent to the amount obtained by adding the shortfall to the acquisition price, etc. of the transferred asset that was transferred.
machine translation, not official
### 第三十六条の五（特定の居住用財産を交換した場合の長期譲渡所得の課税の特例） — Special Provisions on Taxation on Long-Term Capital Gains in the Case of Exchange of Specified Residential Property
caption: machine translation, not official
art-36-5 · https://japanlaw.org/en/special-taxation-measures-act/art-36-5 · https://japanlaw.org/l/332AC0000000026/art-36-5
**第一項** 個人が、平成五年四月一日から令和九年十二月三十一日までの間に、その有する家屋若しくは土地若しくは土地の上に存する権利で第三十六条の二第一項に規定する譲渡資産に該当するもの（以下この条において「交換譲渡資産」という。）と当該個人の居住の用に供する家屋若しくは当該家屋の敷地の用に供する土地若しくは当該土地の上に存する権利で同項に規定する買換資産に該当するもの（以下この条において「交換取得資産」という。）との交換（第三十三条の二第一項第二号に規定する交換その他政令で定める交換を除く。以下この条において同じ。）をした場合（当該交換に伴い交換差金（交換により取得した資産の価額と交換により譲渡した資産の価額との差額を補うための金銭をいう。以下この条において同じ。）を取得し、又は支払つた場合を含む。）又は交換譲渡資産と交換取得資産以外の資産との交換をし、かつ、交換差金を取得した場合（第一号において「他資産との交換の場合」という。）における前三条の規定の適用については、次に定めるところによる。
art-36-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-36-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-5/par-1
With regard to the application of the provisions of the preceding three Articles in the case where an individual has, between April 1, 1993 and December 31, 2027, exchanged a house, land, or a right existing on land held by the individual that falls under the category of a transferred asset prescribed in Article 36-2, paragraph (1) (hereinafter referred to in this Article as an "asset transferred by exchange") for a house to be used as the individual's residence or land to be used as the site of that house or a right existing on that land that falls under the category of a replacement asset prescribed in that paragraph (hereinafter referred to in this Article as an "asset acquired by exchange") (excluding an exchange prescribed in Article 33-2, paragraph (1), item (ii) and any other exchange specified by Cabinet Order; hereinafter the same applies in this Article) (including the case where the individual has acquired or paid an exchange balancing payment (meaning money to make up the difference between the value of the asset acquired by the exchange and the value of the asset transferred by the exchange; hereinafter the same applies in this Article) in connection with the exchange), or in the case where the individual has exchanged an asset transferred by exchange for an asset other than an asset acquired by exchange and has acquired an exchange balancing payment (referred to in item (i) as the "case of an exchange for other assets"), the following provisions apply:
machine translation, not official
**一** 当該交換譲渡資産（他資産との交換の場合にあつては、交換差金に対応するものとして政令で定める部分に限る。以下この号において同じ。）は、当該個人が、その交換の日において、同日における当該交換譲渡資産の価額に相当する金額をもつて第三十六条の二第一項の譲渡をしたものとみなす。
art-36-5/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-36-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-36-5/par-1/item-1
the asset transferred by exchange (in the case of an exchange for other assets, limited to the portion specified by Cabinet Order as corresponding to the exchange balancing payment; hereinafter the same applies in this item) is deemed to have been transferred by the individual, on the day of the exchange, by way of the transfer referred to in Article 36-2, paragraph (1) for an amount equivalent to the value of the asset transferred by exchange as of that day;
machine translation, not official
**二** 当該交換取得資産は、当該個人が、その交換の日において、同日における当該交換取得資産の価額に相当する金額をもつて第三十六条の二第一項の取得をしたものとみなす。
art-36-5/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-36-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-36-5/par-1/item-2
the asset acquired by exchange is deemed to have been acquired by the individual, on the day of the exchange, by way of the acquisition referred to in Article 36-2, paragraph (1) for an amount equivalent to the value of the asset acquired by exchange as of that day.
machine translation, not official
## 第八款 特定の事業用資産の買換えの場合等の譲渡所得の課税の特例 — Subsection 8 Special Provisions on Taxation on Capital Gains in the Case of Replacement, etc. of Specified Business Assets
heading: machine translation, not official
ch-2/sec-4/subsec-8 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-4/subsec-8 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-4/subsec-8
### 第三十七条（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — Special Provisions on Taxation on Capital Gains in the Case of Replacement of Specified Business Assets
caption: machine translation, not official
art-37 · https://japanlaw.org/en/special-taxation-measures-act/art-37 · https://japanlaw.org/l/332AC0000000026/art-37
**第一項** 個人が、昭和四十五年一月一日から令和十一年十二月三十一日（次の表の第三号の上欄に掲げる資産にあつては同年三月三十一日とし、同表の第四号の上欄に掲げる資産のうち同欄に規定する建設業その他の政令で定める事業の用に供されるものにあつては令和十年十二月三十一日とする。）までの間に、その有する資産（所得税法第二条第一項第十六号に規定する棚卸資産その他これに準ずる資産で政令で定めるものを除く。以下この条、第三十七条の四及び第三十七条の五において同じ。）で同表の各号の上欄に掲げるもののうち事業（事業に準ずるものとして政令で定めるものを含む。以下第三十七条の五までにおいて同じ。）の用に供しているものの譲渡（譲渡所得の基因となる不動産等の貸付けを含むものとし、第三十三条から第三十三条の三までの規定に該当するもの及び贈与、交換又は出資によるものその他政令で定めるものを除く。以下この条において同じ。）をした場合において、当該譲渡の日の属する年の十二月三十一日までに、当該各号の下欄に掲げる資産の取得（建設及び製作を含むものとし、同表の第一号及び第三号の上欄の場合を除き、贈与、交換又は法人税法第二条第十二号の五の二に規定する現物分配によるもの、所有権移転外リース取引によるものその他政令で定めるものを除く。以下第三十七条の三までにおいて同じ。）をし、かつ、当該取得の日から一年以内に、当該取得をした資産（以下同条までにおいて「買換資産」という。）を当該各号の下欄に規定する地域内にある当該個人の事業の用（同表の第四号の下欄に掲げる船舶については、その個人の事業の用。第三項及び第四項並びに次条第一項において同じ。）に供したとき（当該期間内に当該事業の用に供しなくなつたときを除く。）、又は供する見込みであるときは、政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をした場合における当該譲渡につき、当該譲渡による収入金額が当該買換資産の取得価額以下である場合にあつては当該譲渡に係る資産のうち当該収入金額の百分の八十（当該譲渡をした資産が同表の第二号の上欄に掲げる資産に該当し、かつ、当該買換資産が同号の下欄に掲げる資産（同欄のハに掲げる区域内にあるものに限る。第三十七条の三第二項において同じ。）に該当する場合には、百分の六十。以下この項において同じ。）に相当する金額を超える金額に相当するものとして政令で定める部分の譲渡があつたものとし、当該収入金額が当該取得価額を超える場合にあつては当該譲渡に係る資産のうち当該取得価額の百分の八十に相当する金額を超える金額に相当するものとして政令で定める部分の譲渡があつたものとして、第三十一条若しくは第三十二条又は所得税法第三十三条の規定を適用する。
譲渡資産 買換資産
一 次に掲げる区域（令和二年四月一日前に当該区域となつた区域を除く。以下この号において「航空機騒音障害区域」という。）内にある土地等（土地又は土地の上に存する権利をいう。以下この条において同じ。）（その土地等のある区域が航空機騒音障害区域となつた日以後に取得（相続、遺贈又は贈与による取得を除く。）をされたものを除く。）、建物（その附属設備を含む。以下この表及び第十項において同じ。）又は構築物でそれぞれ次に定める場合に譲渡をされるもの
イ 特定空港周辺航空機騒音対策特別措置法第四条第一項に規定する航空機騒音障害防止特別地区 同法第八条第一項若しくは第九条第二項の規定により買い取られ、又は同条第一項の規定により補償金を取得する場合
ロ 公共用飛行場周辺における航空機騒音による障害の防止等に関する法律第九条第一項に規定する第二種区域 同条第二項の規定により買い取られ、又は同条第一項の規定により補償金を取得する場合 上欄のイ又はロに掲げる区域以外の地域内（国内に限る。以下この号において同じ。）にある土地等、建物、構築物又は機械及び装置（農業又は林業の用に供されるものにあつては、都市計画法第七条第一項の市街化区域と定められた区域以外の地域内にあるものに限る。）
二 次に掲げる区域（イからハまでに掲げる区域にあつては、政令で定める区域を除く。以下この号において「既成市街地等」という。）内にある土地等、建物又は構築物
イ 首都圏整備法（昭和三十一年法律第八十三号）第二条第三項に規定する既成市街地
ロ 近畿圏整備法（昭和三十八年法律第百二十九号）第二条第三項に規定する既成都市区域
ハ 首都圏、近畿圏及び中部圏の近郊整備地帯等の整備のための国の財政上の特別措置に関する法律（昭和四十一年法律第百十四号）第二条第三項に規定する政令で定める区域
ニ イからハまでに掲げる区域に類する区域として政令で定める区域 次に掲げる区域内にある土地等、建物、構築物又は機械及び装置で、土地の計画的かつ効率的な利用に資するものとして政令で定める施策の実施に伴い、当該施策に従つて取得をされるもの（政令で定めるものを除く。）
イ 既成市街地等であつて、次に掲げる区域（当該区域が都市再開発法第二条の三第一項に規定する大都市の区域に該当する場合にあつては、当該大都市の区域に係る同項に規定する都市再開発の方針に定められた同項第二号に規定する地区の区域に該当するものに限る。）
（１） 密集市街地における防災街区の整備の促進に関する法律第三条第一項に規定する防災街区整備方針に定められた同項第一号に規定する防災再開発促進地区の区域
（２） 都市再生特別措置法第二条第五項に規定する特定都市再生緊急整備地域内の区域
（３） 都市再生特別措置法第八十一条第一項に規定する立地適正化計画に記載された同条第二項第三号に規定する都市機能誘導区域
ロ 既成市街地等であつて、被災市街地復興特別措置法第五条第一項の規定により都市計画に定められた被災市街地復興推進地域内の区域
ハ 既成市街地等であつて、イ及びロに掲げる区域以外の区域
三 国内にある土地等、建物又は構築物で、当該個人により取得をされたこれらの資産のうちその譲渡の日の属する年の一月一日において所有期間（第三十一条第二項に規定する所有期間をいう。第五項において同じ。）が十年を超えるもの 国内にある土地等（事務所、事業所その他の政令で定める施設（以下この号において「特定施設」という。）の敷地の用に供されるもの（当該特定施設に係る事業の遂行上必要な駐車場の用に供されるものを含む。）又は駐車場の用に供されるもの（建物又は構築物の敷地の用に供されていないことについて政令で定めるやむを得ない事情があるものに限る。）で、その面積が三百平方メートル以上のものに限る。）、建物（特定施設の用に供されるものに限る。）又は構築物（特定施設に係る事業の遂行上必要なものに限る。）
四 船舶（船舶法第一条に規定する日本船舶に限るものとし、漁業（水産動植物の採捕又は養殖の事業をいう。）の用に供されるものを除く。以下この号において同じ。）のうちその進水の日からその譲渡の日までの期間が政令で定める期間に満たないもの（建設業その他の政令で定める事業の用に供されるものにあつては、その船舶に設置されている原動機の定格出力の合計が千五百キロワット以下のもの及び平成二十三年一月一日以後に建造されたものを除く。） 船舶（政令で定めるものに限る。）
art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
If an individual has, between January 1, 1970 and December 31, 2029 (or, for the assets listed in the left-hand column of item (iii) of the following table, March 31 of that year, and, for those of the assets listed in the left-hand column of item (iv) of that table that are used for the construction business or any other business specified by Cabinet Order prescribed in that column, December 31, 2028), transferred any of the assets held by the individual (excluding inventory assets prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act and any other assets equivalent thereto specified by Cabinet Order; hereinafter the same applies in this Article, Article 37-4, and Article 37-5) that are listed in the left-hand column of the items of that table and are used for business (including anything specified by Cabinet Order as equivalent to a business; hereinafter the same applies through Article 37-5) (the transfer includes the lending of real property, etc. giving rise to capital gains, and excludes a transfer that falls under the provisions of Articles 33 through 33-3 and a transfer by way of gift, exchange, or capital contribution and any other transfer specified by Cabinet Order; hereinafter the same applies in this Article), and has, by December 31 of the year that includes the day of the transfer, acquired an asset listed in the right-hand column of the relevant item (including by construction or manufacture, and, except in the case of the left-hand column of items (i) and (iii) of that table, excluding an acquisition by way of gift, exchange, or in-kind distribution prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act, an acquisition through a lease transaction without transfer of ownership, and any other acquisition specified by Cabinet Order; hereinafter the same applies through Article 37-3), and has, within one year from the day of the acquisition, used the acquired asset (hereinafter referred to through that Article as a "replacement asset") for the individual's business within the area prescribed in the right-hand column of the relevant item (for a ship listed in the right-hand column of item (iv) of that table, for the business of the individual; the same applies in paragraphs (3) and (4) and paragraph (1) of the following Article) (excluding the case where the individual has ceased to use it for that business within that period), or is expected to use it as such, then, with regard to that transfer in the case where the individual has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that the individual seeks the application of the provisions of this paragraph, the provisions of Article 31 or Article 32 of this Act, or Article 33 of the Income Tax Act apply by deeming that, where the revenue from the transfer is equal to or less than the acquisition price of the replacement asset, the portion of the assets pertaining to the transfer specified by Cabinet Order as corresponding to the amount exceeding the amount equivalent to 80 percent of the revenue (or 60 percent, where the transferred assets fall under the assets listed in the left-hand column of item (ii) of that table and the replacement asset falls under the assets listed in the right-hand column of that item (limited to those located within the district listed in (c) of that column; the same applies in Article 37-3, paragraph (2)); hereinafter the same applies in this paragraph) was transferred, and that, where the revenue exceeds the acquisition price, the portion of the assets pertaining to the transfer specified by Cabinet Order as corresponding to the amount exceeding the amount equivalent to 80 percent of the acquisition price was transferred.
Transferred asset Replacement asset
(i) Land, etc. (meaning land or a right existing on land; hereinafter the same applies in this Article) (excluding land, etc. acquired (excluding an acquisition through inheritance, bequest, or gift) on or after the day on which the district where the land, etc. is located became an aircraft noise damage district), buildings (including their associated facilities; hereinafter the same applies in this table and paragraph (10)), or structures located within any of the following districts (excluding a district that became such a district before April 1, 2020; hereinafter referred to in this item as an "aircraft noise damage district"), which are transferred in the respective cases specified below
(a) A special district for prevention of aircraft noise damage prescribed in Article 4, paragraph (1) of the Act on Special Measures concerning Countermeasures against Aircraft Noise around Specified Airports: where the asset is purchased pursuant to the provisions of Article 8, paragraph (1) or Article 9, paragraph (2) of that Act, or where compensation is acquired pursuant to the provisions of paragraph (1) of that Article
(b) A Class 2 area prescribed in Article 9, paragraph (1) of the Act on Prevention of Damage caused by Aircraft Noise in Areas around Public Airports: where the asset is purchased pursuant to the provisions of paragraph (2) of that Article, or where compensation is acquired pursuant to the provisions of paragraph (1) of that Article Land, etc., buildings, structures, or machinery and equipment located within an area other than the districts listed in (a) or (b) of the left-hand column (limited to an area in Japan; hereinafter the same applies in this item) (for those used for agriculture or forestry, limited to those located within an area other than the district designated as an urbanization promotion area referred to in Article 7, paragraph (1) of the City Planning Act)
(ii) Land, etc., buildings, or structures located within any of the following districts (for the districts listed in (a) through (c), excluding the districts specified by Cabinet Order; hereinafter referred to in this item as "existing urban areas, etc.")
(a) The existing urban area prescribed in Article 2, paragraph (3) of the Metropolitan Area Readjustment Act (Act No. 83 of 1956)
(b) The existing urban zone prescribed in Article 2, paragraph (3) of the Kinki Area Adjustment Act (Act No. 129 of 1963)
(c) The district specified by Cabinet Order prescribed in Article 2, paragraph (3) of the Act on State's Special Financial Measures on Arrangement of Suburban Development and Redevelopment Areas, etc. in Tokyo Metropolitan Area, Kinki Area and Chubu Area (Act No. 114 of 1966)
(d) A district specified by Cabinet Order as a district similar to the districts listed in (a) through (c) Land, etc., buildings, structures, or machinery and equipment located within any of the following districts, which are acquired, in connection with the implementation of a measure specified by Cabinet Order as contributing to the planned and efficient use of land, in accordance with that measure (excluding those specified by Cabinet Order)
(a) A district within existing urban areas, etc. that is any of the following districts (where the district falls under the area of a large city prescribed in Article 2-3, paragraph (1) of the Urban Renewal Act, limited to a district that falls under the district of an area prescribed in item (ii) of that paragraph that is specified in the urban redevelopment policy prescribed in that paragraph for the area of that large city)
1. The district of a disaster prevention redevelopment promotion area prescribed in Article 3, paragraph (1), item (i) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts that is specified in the disaster prevention block improvement policy prescribed in that paragraph
2. A district within a specified urgent urban renaissance development area prescribed in Article 2, paragraph (5) of the Act on Special Measures concerning Urban Reconstruction
3. An urban function inducement district prescribed in Article 81, paragraph (2), item (iii) of the Act on Special Measures concerning Urban Reconstruction that is specified in a location optimization plan prescribed in paragraph (1) of that Article
(b) A district within existing urban areas, etc. that is a district within a promotion area for reconstruction of a disaster-damaged urban district designated in a city plan pursuant to the provisions of Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster
(c) A district within existing urban areas, etc. other than the districts listed in (a) and (b)
(iii) Land, etc., buildings, or structures located in Japan that were acquired by the individual and for which the holding period (meaning the holding period prescribed in Article 31, paragraph (2); the same applies in paragraph (5)) exceeds ten years as of January 1 of the year that includes the day of the transfer Land, etc. located in Japan (limited to land, etc. used as the site of an office, place of business, or any other facility specified by Cabinet Order (hereinafter referred to in this item as a "specified facility") (including land, etc. used as a parking lot necessary for carrying out the business pertaining to the specified facility) or land, etc. used as a parking lot (limited to land, etc. for which there are unavoidable circumstances specified by Cabinet Order for its not being used as the site of a building or structure), whose area is 300 square meters or more), buildings (limited to those used for a specified facility), or structures (limited to those necessary for carrying out the business pertaining to a specified facility)
(iv) Ships (limited to Japanese ships prescribed in Article 1 of the Ship Act, and excluding those used for fishery (meaning the business of catching or culturing aquatic animals or plants); hereinafter the same applies in this item) for which the period from the day of their launching until the day of their transfer is less than the period specified by Cabinet Order (for those used for the construction business or any other business specified by Cabinet Order, excluding those for which the total rated output of the motors installed on the ship is 1,500 kilowatts or less and those built on or after January 1, 2011) Ships (limited to those specified by Cabinet Order)
machine translation, not official
**第二項** 前項の規定を適用する場合において、その年中の買換資産のうちに土地等があり、かつ、当該土地等をそれぞれ同項の表の各号の下欄ごとに区分をし、当該区分ごとに計算した当該土地等に係る面積が、当該年中において譲渡をした当該各号の上欄に掲げる土地等に係る面積を基礎として政令で定めるところにより計算した面積を超えるときは、同項の規定にかかわらず、当該買換資産である土地等のうちその超える部分の面積に対応するものは、同項の買換資産に該当しないものとする。
art-37/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/art-37/par-2
In applying the provisions of the preceding paragraph, if the replacement assets for the year include land, etc., and the area of the land, etc. calculated for each category, where the land, etc. is categorized according to the right-hand column of each item of the table in that paragraph, exceeds the area calculated pursuant to the provisions of Cabinet Order on the basis of the area of the land, etc. listed in the left-hand column of the relevant item that was transferred during that year, then, notwithstanding the provisions of that paragraph, the portion of the land, etc. that is a replacement asset corresponding to the area of the excess is not to fall under the replacement asset referred to in that paragraph.
machine translation, not official
**第三項** 前二項の規定は、昭和四十五年一月一日から令和十一年十二月三十一日（第一項の表の第三号の上欄に掲げる資産にあつては同年三月三十一日とし、同表の第四号の上欄に掲げる資産のうち同欄に規定する建設業その他の政令で定める事業の用に供されるものにあつては令和十年十二月三十一日とする。）までの間に同表の各号の上欄に掲げる資産で事業の用に供しているものの譲渡をした個人が、当該譲渡をした日の属する年の前年中（工場等の建設に要する期間が通常一年を超えることその他の政令で定めるやむを得ない事情がある場合には、政令で定める期間内）に当該各号の下欄に掲げる資産の取得をし、かつ、当該取得の日から一年以内に、当該取得をした資産（政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をしたものに限る。）を当該各号の下欄に規定する地域内にある当該個人の事業の用に供した場合（当該取得の日から一年以内に当該事業の用に供しなくなつた場合を除く。）について準用する。この場合において、第一項中「政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をした場合における当該譲渡につき」とあるのは、「政令で定めるところにより」と読み替えるものとする。
art-37/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37/par-3 · https://japanlaw.org/l/332AC0000000026/art-37/par-3
The provisions of the preceding two paragraphs apply mutatis mutandis where an individual who has, between January 1, 1970 and December 31, 2029 (or, for the assets listed in the left-hand column of item (iii) of the table in paragraph (1), March 31 of that year, and, for those of the assets listed in the left-hand column of item (iv) of that table that are used for the construction business or any other business specified by Cabinet Order prescribed in that column, December 31, 2028), transferred assets listed in the left-hand column of the items of that table that are used for business, has acquired an asset listed in the right-hand column of the relevant item during the year preceding the year that includes the day of the transfer (or, where there are unavoidable circumstances specified by Cabinet Order, such as the period required for the construction of a factory, etc. normally exceeding one year, within the period specified by Cabinet Order), and has, within one year from the day of the acquisition, used the acquired asset (limited to one for which the individual has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that the individual seeks the application of the provisions of this paragraph) for the individual's business within the area prescribed in the right-hand column of the relevant item (excluding the case where the individual has ceased to use it for that business within one year from the day of the acquisition). In this case, in paragraph (1), the phrase "with regard to that transfer in the case where the individual has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that the individual seeks the application of the provisions of this paragraph" is deemed to be replaced with "pursuant to the provisions of Cabinet Order".
machine translation, not official
**第四項** 第一項及び第二項の規定は、昭和四十五年一月一日から令和十一年十二月三十一日（第一項の表の第三号の上欄に掲げる資産にあつては同年三月三十一日とし、同表の第四号の上欄に掲げる資産のうち同欄に規定する建設業その他の政令で定める事業の用に供されるものにあつては令和十年十二月三十一日とする。）までの間に同表の各号の上欄に掲げる資産で事業の用に供しているものの譲渡をした個人が、当該譲渡をした日の属する年の翌年の一月一日から同年の十二月三十一日までの期間（前項に規定する政令で定めるやむを得ない事情があるため、同日までに当該各号の下欄に掲げる資産の取得をすることが困難である場合において、政令で定めるところにより税務署長の承認を受けたときは、当該資産の取得をすることができるものとして、同日後二年以内において当該税務署長が認定した日までの期間。次条第二項第二号において「取得指定期間」という。）内に当該各号の下欄に掲げる資産の取得をする見込みであり、かつ、当該取得の日から一年以内に当該取得をした資産を当該各号の下欄に規定する地域内にある当該個人の事業の用に供する見込みであるときについて準用する。この場合において、第一項中「ときは、政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をした場合における当該譲渡につき」とあるのは「ときは」と、「取得価額」とあるのは「取得価額の見積額」と読み替えるものとする。
art-37/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37/par-4 · https://japanlaw.org/l/332AC0000000026/art-37/par-4
The provisions of paragraphs (1) and (2) apply mutatis mutandis where an individual who has, between January 1, 1970 and December 31, 2029 (or, for the assets listed in the left-hand column of item (iii) of the table in paragraph (1), March 31 of that year, and, for those of the assets listed in the left-hand column of item (iv) of that table that are used for the construction business or any other business specified by Cabinet Order prescribed in that column, December 31, 2028), transferred assets listed in the left-hand column of the items of that table that are used for business is expected to acquire an asset listed in the right-hand column of the relevant item within the period from January 1 until December 31 of the year following the year that includes the day of the transfer (or, where, due to the unavoidable circumstances specified by Cabinet Order prescribed in the preceding paragraph, it is difficult to acquire an asset listed in the right-hand column of the relevant item by that day and the individual has obtained the approval of the district director pursuant to the provisions of Cabinet Order, the period until the day, within two years after that day, recognized by the district director as the day by which the asset can be acquired; referred to in paragraph (2), item (ii) of the following Article as the "designated acquisition period"), and is expected to use the acquired asset for the individual's business within the area prescribed in the right-hand column of the relevant item within one year from the day of the acquisition. In this case, in paragraph (1), the phrase "then, with regard to that transfer in the case where the individual has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that the individual seeks the application of the provisions of this paragraph," is deemed to be replaced with "then,", and the phrase "acquisition price" is deemed to be replaced with "estimated amount of the acquisition price".
machine translation, not official
**第五項** 第一項（前二項において準用する場合を含む。以下この条において同じ。）の規定は、その年一月一日において所有期間が五年以下である土地等（その年中に取得をした土地等で政令で定めるものを含む。）の譲渡（第二十八条の四第三項各号に掲げる土地等の譲渡に該当することにつき財務省令で定めるところにより証明がされたものを除く。）については、適用しない。
art-37/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37/par-5 · https://japanlaw.org/l/332AC0000000026/art-37/par-5
The provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding two paragraphs; hereinafter the same applies in this Article) do not apply to the transfer of land, etc. for which the holding period is five years or less as of January 1 of that year (including land, etc. acquired during that year that is specified by Cabinet Order) (excluding a transfer for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that it falls under a transfer of land, etc. listed in the items of Article 28-4, paragraph (3)).
machine translation, not official
**第六項** 第一項の規定は、同項の規定の適用を受けようとする者の同項の譲渡をした日の属する年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、当該譲渡をした資産の譲渡価額、買換資産の取得価額又はその見積額に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
art-37/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37/par-6 · https://japanlaw.org/l/332AC0000000026/art-37/par-6
The provisions of paragraph (1) apply only if the final return for the year that includes the day on which the person seeking the application of the provisions of that paragraph made the transfer referred to in that paragraph contains a statement to the effect that the person seeks the application of the provisions of that paragraph, and a written statement concerning the transfer value of the transferred assets and the acquisition price of the replacement asset or its estimated amount and any other documents specified by Order of the Ministry of Finance are attached to that return.
machine translation, not official
**第七項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-37/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37/par-7 · https://japanlaw.org/l/332AC0000000026/art-37/par-7
Even in the case where no final return has been filed, or a final return without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, the district director may apply the provisions of paragraph (1), but only if there has been a submission of a document containing that statement, and the written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph.
machine translation, not official
**第八項** 個人が、特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、第一項の表の各号の下欄に掲げる資産の第四項に規定する取得指定期間内における取得をすることが困難となつた場合において、当該取得指定期間の初日から当該取得指定期間の末日後二年以内の日で政令で定める日までの間に当該各号の下欄に掲げる資産の取得をする見込みであり、かつ、財務省令で定めるところにより納税地の所轄税務署長の承認を受けたときは、同項及び次条の規定の適用については、同項に規定する取得指定期間は、当該初日から当該政令で定める日までの期間とする。
art-37/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37/par-8 · https://japanlaw.org/l/332AC0000000026/art-37/par-8
If it has become difficult for an individual to acquire an asset listed in the right-hand column of the items of the table in paragraph (1) within the designated acquisition period prescribed in paragraph (4) due to unavoidable circumstances arising from an extraordinary disaster designated as a specified extraordinary disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, and the individual is expected to acquire an asset listed in the right-hand column of the relevant item during the period from the first day of the designated acquisition period until the day specified by Cabinet Order that falls within two years after the last day of the designated acquisition period and has obtained the approval of the district director with jurisdiction over the place for tax payment pursuant to the provisions of Order of the Ministry of Finance, then, with regard to the application of the provisions of that paragraph and the following Article, the designated acquisition period prescribed in that paragraph is to be the period from that first day until the day specified by Cabinet Order.
machine translation, not official
**第九項** 第三十三条第七項の規定は、第六項に規定する確定申告書を提出する者について準用する。この場合において、同条第七項中「代替資産」とあるのは、「買換資産」と読み替えるものとする。
art-37/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-37/par-9 · https://japanlaw.org/l/332AC0000000026/art-37/par-9
The provisions of Article 33, paragraph (7) apply mutatis mutandis to a person who files the final return prescribed in paragraph (6). In this case, the phrase "substitute assets" in paragraph (7) of that Article is deemed to be replaced with "replacement assets".
machine translation, not official
**第十項** 第一項の規定（同項の表の第三号に係る部分に限る。）を適用する場合において、個人が譲渡をした同号の上欄に掲げる資産が第一号に掲げる地域内にある資産に該当し、かつ、当該個人が取得をした、若しくは取得をする見込みである同表の第三号の下欄に掲げる資産（以下この項において「第三号買換資産」という。）が第二号若しくは第三号に掲げる地域内にある資産に該当するとき、又は個人が譲渡をした同表の第三号の上欄に掲げる資産が第三号に掲げる地域内にある主たる事務所資産（当該個人の主たる事務所として使用される建物及び構築物並びにこれらの敷地の用に供される土地等をいう。以下この項において同じ。）に該当し、かつ、当該個人が取得をした、若しくは取得をする見込みである第三号買換資産が第一号に掲げる地域内にある主たる事務所資産に該当するときにおける第一項の規定の適用については、これらの第三号買換資産が次の各号に掲げる地域のうちいずれの地域内にあるかに応じ当該各号に定めるところによる。
art-37/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-37/par-10 · https://japanlaw.org/l/332AC0000000026/art-37/par-10
In applying the provisions of paragraph (1) (limited to the part pertaining to item (iii) of the table in that paragraph), if the assets listed in the left-hand column of that item that an individual has transferred fall under assets located within the area listed in item (i), and the assets listed in the right-hand column of item (iii) of that table that the individual has acquired or is expected to acquire (hereinafter referred to in this paragraph as "item (iii) replacement assets") fall under assets located within the area listed in item (ii) or item (iii), or if the assets listed in the left-hand column of item (iii) of that table that an individual has transferred fall under principal office assets (meaning buildings and structures used as the individual's principal office and land, etc. used as their site; hereinafter the same applies in this paragraph) located within the area listed in item (iii), and the item (iii) replacement assets that the individual has acquired or is expected to acquire fall under principal office assets located within the area listed in item (i), then, with regard to the application of the provisions of paragraph (1), the provisions specified in the following items apply according to which of the areas listed in those items the item (iii) replacement assets are located within:
machine translation, not official
**一** 地域再生法第五条第四項第五号イに規定する集中地域（次号において「集中地域」という。）以外の地域 第一項中「百分の八十」とあるのは、「百分の九十」とする。
art-37/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-10/item-1
an area other than the concentrated area prescribed in Article 5, paragraph (4), item (v), (a) of the Local Revitalization Act (referred to as a "concentrated area" in the following item): the phrase "80 percent" in paragraph (1) is deemed to be replaced with "90 percent";
machine translation, not official
**二** 集中地域（次号に掲げる地域を除く。） 第一項中「百分の八十」とあるのは、「百分の七十五」とする。
art-37/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-37/par-10/item-2
a concentrated area (excluding the area listed in the following item): the phrase "80 percent" in paragraph (1) is deemed to be replaced with "75 percent";
machine translation, not official
**三** 地域再生法第十七条の二第一項第一号に規定する政令で定めるもの 第一項中「百分の八十」とあるのは「百分の七十」と、「が同表の第二号の上欄に掲げる資産に該当し、かつ、当該買換資産が同号の下欄に掲げる資産（同欄のハに掲げる区域内にあるものに限る。第三十七条の三第二項において同じ。）に該当する場合には、百分の六十」とあるのは「及び当該買換資産のいずれもが第十項に規定する主たる事務所資産に該当する場合には、百分の六十」とする。
art-37/par-10/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-37/par-10/item-3
an area specified by Cabinet Order as prescribed in Article 17-2, paragraph (1), item (i) of the Local Revitalization Act: the phrase "80 percent" in paragraph (1) is deemed to be replaced with "70 percent", and the phrase "falls under the assets listed in the left-hand column of item (ii) of that table and the replacement asset falls under the assets listed in the right-hand column of that item (limited to those located within the area listed in (c) of that column; the same applies in Article 37-3, paragraph (2)), 60 percent" is deemed to be replaced with "and the replacement asset both fall under the principal office assets prescribed in paragraph (10), 60 percent".
machine translation, not official
**第十一項** 第二項及び第六項から前項までに定めるもののほか、第一項の譲渡をした資産が同項の表の二以上の号の上欄に掲げる資産に該当する場合における同項の規定により譲渡がなかつたものとされる部分の金額の計算その他同項の規定の適用に関し必要な事項は、政令で定める。
art-37/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-37/par-11 · https://japanlaw.org/l/332AC0000000026/art-37/par-11
Beyond what is specified in paragraph (2) and in paragraph (6) through the preceding paragraph, the calculation of the amount of the portion deemed not to have been transferred pursuant to the provisions of paragraph (1) in the case where the asset transferred as referred to in that paragraph falls under the assets listed in the left-hand column of two or more items of the table in that paragraph, and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
machine translation, not official
**第十二項** 第五項の規定は、個人が平成十年一月一日から令和十一年三月三十一日までの間にした土地等の譲渡については、適用しない。
art-37/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-37/par-12 · https://japanlaw.org/l/332AC0000000026/art-37/par-12
The provisions of paragraph (5) do not apply to a transfer of land, etc. made by an individual during the period from January 1, 1998 to March 31, 2029.
machine translation, not official
### 第三十七条の二（特定の事業用資産の買換えの場合の更正の請求、修正申告等） — Request for Reassessment, Amended Return, etc. in the Case of Replacement of Specified Business Assets
caption: machine translation, not official
art-37-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-2 · https://japanlaw.org/l/332AC0000000026/art-37-2
**第一項** 前条第一項の規定の適用を受けた者は、買換資産の取得をした日から一年以内に、当該買換資産を同項の表の各号の下欄に規定する地域内にある当該個人の事業の用に供しない場合又は供しなくなつた場合には、これらの事情に該当することとなつた日から四月以内に同項の譲渡をした日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。
art-37-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-1
A person who has received the application of the provisions of paragraph (1) of the preceding Article must, in the case where the person does not use the replacement asset for the business of the individual located within the area prescribed in the right-hand column of the respective items of the table in that paragraph within one year from the date of acquisition of the replacement asset, or ceases to use it for that business, file an amended return for income tax for the year that includes the date of the transfer referred to in that paragraph within four months from the date on which the person comes to fall under any of these circumstances, and pay the amount of tax payable upon the filing of that return by that due date.
machine translation, not official
**第二項** 前条第四項において準用する同条第一項の規定の適用を受けた者は、次の各号のいずれかに該当する場合には、第一号に該当する場合で過大となつたときにあつては、当該買換資産の取得をした日から四月以内に同条第四項の譲渡をした日の属する年分の所得税についての更正の請求をすることができるものとし、同号に該当する場合で不足額を生ずることとなつたとき、又は第二号に該当するときにあつては、当該買換資産の取得をした日又は同号に該当する事情が生じた日から四月以内に同項の譲渡をした日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならないものとする。
art-37-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-2
A person who has received the application of the provisions of paragraph (1) of the preceding Article as applied mutatis mutandis pursuant to paragraph (4) of that Article, in the case where the person falls under either of the following items, may, where the person falls under item (i) and the amount has become excessive, make a request for reassessment of income tax for the year that includes the date of the transfer referred to in paragraph (4) of that Article within four months from the date of acquisition of the replacement asset, and must, where the person falls under item (i) and a shortfall has arisen or where the person falls under item (ii), file an amended return for income tax for the year that includes the date of the transfer referred to in that paragraph within four months from the date of acquisition of the replacement asset or from the date on which the circumstances falling under that item arose, and pay the amount of tax payable upon the filing of that return by that due date:
machine translation, not official
**一** 前条第一項の表の各号の下欄に掲げる資産の取得をした場合において、その取得価額が同条第四項において準用する同条第一項に規定する取得価額の見積額に対して過不足額があるとき、又はその買換資産の地域が同条第四項の地域と異なることとなつたこと、その買換資産（同表の第三号に係るものに限る。以下この号において同じ。）の同条第十項各号に掲げる地域の区分が、同条第四項の取得をし、事業の用に供する見込みであつた資産の当該各号に掲げる地域の区分と異なることとなつたこと若しくはその買換資産が同条第十項に規定する主たる事務所資産に該当するかどうかの判定が、同条第四項の取得をし、事業の用に供する見込みであつた資産の当該判定と異なることとなつたことにより同条第一項に規定する譲渡があつたものとされる部分の金額に過不足額があるとき。
art-37-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-2/item-1
where the person has acquired an asset listed in the right-hand column of the respective items of the table in paragraph (1) of the preceding Article and there is an excess or shortfall in its acquisition price relative to the estimated amount of the acquisition price prescribed in paragraph (1) of that Article as applied mutatis mutandis pursuant to paragraph (4) of that Article, or where there is an excess or shortfall in the amount of the portion deemed to have been transferred as prescribed in paragraph (1) of that Article because the area of the replacement asset has come to differ from the area referred to in paragraph (4) of that Article, because the classification of the replacement asset (limited to one pertaining to item (iii) of that table; hereinafter the same applies in this item) among the areas listed in the items of paragraph (10) of that Article has come to differ from the classification among the areas listed in those items of the asset that the person expected to acquire and use for business as referred to in paragraph (4) of that Article, or because the determination as to whether the replacement asset falls under the principal office assets prescribed in paragraph (10) of that Article has come to differ from that determination for the asset that the person expected to acquire and use for business as referred to in paragraph (4) of that Article;
machine translation, not official
**二** 取得指定期間内に前条第一項の表の各号の下欄に掲げる資産の取得をせず、又は同条第四項の取得の日から一年以内に、買換資産を同項の事業の用に供せず、若しくは供しなくなつた場合
art-37-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-2/item-2
where the person does not acquire an asset listed in the right-hand column of the respective items of the table in paragraph (1) of the preceding Article within the designated acquisition period, or does not use the replacement asset for the business referred to in paragraph (4) of that Article within one year from the date of the acquisition referred to in that paragraph, or ceases to use it for that business.
machine translation, not official
**第三項** 第一項若しくは前項第二号の規定に該当する場合又は同項第一号に規定する不足額を生ずることとなつた場合において、修正申告書の提出がないときは、納税地の所轄税務署長は、当該申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
art-37-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-3
Where a person falls under the provisions of paragraph (1) or item (ii) of the preceding paragraph, or where the shortfall prescribed in item (i) of that paragraph has arisen, if an amended return is not filed, the district director with jurisdiction over the place for tax payment is to make a reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes with respect to the amount of income, the amount of income tax and other particulars that should have been stated in that return.
machine translation, not official
**第四項** 第三十三条の五第三項の規定は、第一項又は第二項の規定による修正申告書及び前項の更正について準用する。この場合において、同条第三項第一号及び第二号中「第一項に規定する提出期限」とあるのは「第三十七条の二第一項又は第二項に規定する提出期限」と、同号中「第三十三条の五第一項」とあるのは「第三十七条の二第一項又は第二項」と読み替えるものとする。
art-37-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-4
The provisions of Article 33-5, paragraph (3) apply mutatis mutandis to an amended return under the provisions of paragraph (1) or paragraph (2) and to the reassessment referred to in the preceding paragraph. In this case, the phrase "the due date for filing prescribed in paragraph (1)" in paragraph (3), items (i) and (ii) of that Article is deemed to be replaced with "the due date for filing prescribed in Article 37-2, paragraph (1) or paragraph (2)", and the phrase "Article 33-5, paragraph (1)" in item (ii) of that paragraph is deemed to be replaced with "Article 37-2, paragraph (1) or paragraph (2)".
machine translation, not official
### 第三十七条の三（買換えに係る特定の事業用資産の譲渡の場合の取得価額の計算等） — Calculation of Acquisition Price, etc. in the Case of Transfer of Specified Business Assets Pertaining to Replacement
caption: machine translation, not official
art-37-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3 · https://japanlaw.org/l/332AC0000000026/art-37-3
**第一項** 第三十七条第一項（同条第三項及び第四項において準用する場合を含む。以下この条において同じ。）の規定の適用を受けた者（前条第一項若しくは第二項の規定による修正申告書を提出し、又は同条第三項の規定による更正を受けたため、第三十七条第一項の規定による特例を認められないこととなつた者を除く。）の買換資産に係る所得税法第四十九条第一項の規定による償却費の額を計算するとき、又は当該買換資産の取得の日以後その譲渡（譲渡所得の基因となる不動産等の貸付けを含む。）、相続、遺贈若しくは贈与があつた場合において、譲渡所得の金額を計算するときは、政令で定めるところにより、当該買換資産の取得価額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額（第三十七条第一項の譲渡に要した費用があるときは、政令で定めるところにより計算した当該費用の金額を加算した金額）とする。
art-37-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1
Where, for a person who has received the application of the provisions of Article 37, paragraph (1) (including as applied mutatis mutandis pursuant to paragraphs (3) and (4) of that Article; hereinafter the same applies in this Article) (excluding a person who is no longer allowed the special provisions under Article 37, paragraph (1) because the person has filed an amended return under paragraph (1) or paragraph (2) of the preceding Article or has received a reassessment under paragraph (3) of that Article), the amount of depreciation allowance under Article 49, paragraph (1) of the Income Tax Act pertaining to the replacement asset is calculated, or, where there is a transfer (including lending of real property, etc. giving rise to capital gains), inheritance, bequest or gift of the replacement asset on or after the date of its acquisition, the amount of capital gains is calculated, the acquisition price of the replacement asset is, pursuant to the provisions of Cabinet Order, the amount specified in the following items according to the category of cases listed in those items (where there are expenses incurred for the transfer referred to in Article 37, paragraph (1), the amount obtained by adding the amount of those expenses calculated pursuant to the provisions of Cabinet Order):
machine translation, not official
**一** 第三十七条第一項の譲渡による収入金額が買換資産の取得価額を超える場合 当該譲渡をした資産の取得価額等のうちその超える額及び当該買換資産の取得価額の百分の二十に相当する金額に対応する部分以外の部分の額として政令で定めるところにより計算した金額と当該百分の二十に相当する金額との合計額
art-37-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1/item-1
where the revenue from the transfer referred to in Article 37, paragraph (1) exceeds the acquisition price of the replacement asset: the sum of the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price, etc. of the asset so transferred other than the portion corresponding to the excess amount and to the amount equivalent to 20 percent of the acquisition price of the replacement asset, and the amount equivalent to that 20 percent;
machine translation, not official
**二** 第三十七条第一項の譲渡による収入金額が買換資産の取得価額に等しい場合 当該譲渡をした資産の取得価額等のうち当該収入金額の百分の二十に相当する金額に対応する部分以外の部分の金額として政令で定めるところにより計算した金額と当該百分の二十に相当する金額との合計額に相当する金額
art-37-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1/item-2
where the revenue from the transfer referred to in Article 37, paragraph (1) is equal to the acquisition price of the replacement asset: the amount equivalent to the sum of the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price, etc. of the asset so transferred other than the portion corresponding to the amount equivalent to 20 percent of that revenue, and the amount equivalent to that 20 percent;
machine translation, not official
**三** 第三十七条第一項の譲渡による収入金額が買換資産の取得価額に満たない場合 当該譲渡をした資産の取得価額等のうち当該収入金額の百分の二十に相当する金額に対応する部分以外の部分の額として政令で定めるところにより計算した金額と当該百分の二十に相当する金額との合計額にその満たない額を加算した金額に相当する金額
art-37-3/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1/item-3
where the revenue from the transfer referred to in Article 37, paragraph (1) is less than the acquisition price of the replacement asset: the amount equivalent to the amount obtained by adding the shortfall to the sum of the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price, etc. of the asset so transferred other than the portion corresponding to the amount equivalent to 20 percent of that revenue, and the amount equivalent to that 20 percent.
machine translation, not official
**第二項** 前項の場合において、第三十七条第一項に規定する譲渡をした資産が同項の表の第二号の上欄に掲げる資産に該当するものであり、かつ、買換資産又は取得をする見込みである資産が同号の下欄に掲げる資産に該当するときにおいて同項の規定の適用を受けたときにおける前項の規定の適用については、同項各号中「百分の二十」とあるのは、「百分の四十」とする。
art-37-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-2
In the case referred to in the preceding paragraph, for the purpose of applying the provisions of the preceding paragraph where the asset transferred as prescribed in Article 37, paragraph (1) falls under the assets listed in the left-hand column of item (ii) of the table in that paragraph and the replacement asset or the asset expected to be acquired falls under the assets listed in the right-hand column of that item, and the person has received the application of the provisions of that paragraph, the phrase "20 percent" in the items of the preceding paragraph is deemed to be replaced with "40 percent".
machine translation, not official
**第三項** 第一項の場合（第三十七条第十項の規定により同条第一項の規定の適用を受けた場合に限る。）における第一項の規定の適用については、同項の買換資産が次の各号に掲げる地域のうちいずれの地域内にあるかに応じ当該各号に定めるところによる。
art-37-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-3
For the purpose of applying the provisions of paragraph (1) in the case referred to in paragraph (1) (limited to the case where the person has received the application of the provisions of Article 37, paragraph (1) pursuant to the provisions of paragraph (10) of that Article), the following items apply according to which of the areas listed in those items the replacement asset referred to in that paragraph is located in:
machine translation, not official
**一** 第三十七条第十項第一号に掲げる地域 第一項各号中「百分の二十」とあるのは、「百分の十」とする。
art-37-3/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-3/item-1
the area listed in Article 37, paragraph (10), item (i): the phrase "20 percent" in the items of paragraph (1) is deemed to be replaced with "10 percent";
machine translation, not official
**二** 第三十七条第十項第二号に掲げる地域 第一項各号中「百分の二十」とあるのは、「百分の二十五」とする。
art-37-3/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-3/item-2
the area listed in Article 37, paragraph (10), item (ii): the phrase "20 percent" in the items of paragraph (1) is deemed to be replaced with "25 percent";
machine translation, not official
**三** 第三十七条第十項第三号に掲げる地域 第一項第一号中「の百分の二十」とあるのは「の百分の三十（当該譲渡をした資産及び当該買換資産のいずれもが同条第十項に規定する主たる事務所資産に該当する場合には、百分の四十。以下この項において同じ。）」と、「当該百分の二十」とあるのは「当該百分の三十」と、同項第二号及び第三号中「百分の二十」とあるのは「百分の三十」とする。
art-37-3/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-3/item-3
the area listed in Article 37, paragraph (10), item (iii): the phrase "20 percent of" in paragraph (1), item (i) is deemed to be replaced with "30 percent (or 40 percent where both the asset so transferred and the replacement asset fall under the principal office assets prescribed in paragraph (10) of that Article; hereinafter the same applies in this paragraph) of", the phrase "that 20 percent" is deemed to be replaced with "that 30 percent", and the phrase "20 percent" in items (ii) and (iii) of that paragraph is deemed to be replaced with "30 percent".
machine translation, not official
**第四項** 個人が第三十七条第一項の規定の適用を受けた場合には、買換資産については、第十九条第一項各号に掲げる規定は、適用しない。
art-37-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-4
Where an individual has received the application of the provisions of Article 37, paragraph (1), the provisions listed in the items of Article 19, paragraph (1) do not apply to the replacement asset.
machine translation, not official
### 第三十七条の四（特定の事業用資産を交換した場合の譲渡所得の課税の特例） — Special Provisions on Taxation of Capital Gains in the Case of Exchange of Specified Business Assets
caption: machine translation, not official
art-37-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-4 · https://japanlaw.org/l/332AC0000000026/art-37-4
**第一項** 個人が、昭和四十五年一月一日から令和十一年十二月三十一日（第三十七条第一項の表の第三号の上欄に掲げる資産にあつては同年三月三十一日とし、同表の第四号の上欄に掲げる資産のうち同欄に規定する建設業その他の政令で定める事業の用に供されるものにあつては令和十年十二月三十一日とする。）までの間に、その有する資産で同表の各号の上欄に掲げるもののうち事業の用に供しているもの（以下この条において「交換譲渡資産」という。）と当該各号の下欄に掲げる資産（以下この条において「交換取得資産」という。）との交換（第三十三条の二第一項第二号に規定する交換その他政令で定める交換を除く。以下この条において同じ。）をした場合（当該交換に伴い交換差金（交換により取得した資産の価額と交換により譲渡した資産の価額との差額を補うための金銭をいう。以下この条、次条及び第三十七条の八において同じ。）を取得し、又は支払つた場合を含む。）又は交換譲渡資産と交換取得資産以外の資産との交換をし、かつ、交換差金を取得した場合（第一号において「他資産との交換の場合」という。）における前三条の規定の適用については、次に定めるところによる。
art-37-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-4/par-1
Where an individual, during the period from January 1, 1970 to December 31, 2029 (or March 31 of that year for the assets listed in the left-hand column of item (iii) of the table in Article 37, paragraph (1), and December 31, 2028 for those of the assets listed in the left-hand column of item (iv) of that table that are used for the construction business prescribed in that column or any other business specified by Cabinet Order), exchanges an asset held by the individual that is listed in the left-hand column of any item of that table and is used for the individual's business (hereinafter referred to as an "asset transferred by exchange" in this Article) for an asset listed in the right-hand column of that item (hereinafter referred to as an "asset acquired by exchange" in this Article) (excluding an exchange prescribed in Article 33-2, paragraph (1), item (ii) and other exchanges specified by Cabinet Order; hereinafter the same applies in this Article) (including the case where the individual receives or pays, in connection with the exchange, an exchange balancing payment (meaning money to compensate for the difference between the value of the asset acquired by the exchange and the value of the asset transferred by the exchange; hereinafter the same applies in this Article, the following Article and Article 37-8)), or exchanges an asset transferred by exchange for an asset other than an asset acquired by exchange and receives an exchange balancing payment (referred to as the "case of an exchange for other assets" in item (i)), the provisions of the preceding three Articles apply as follows:
machine translation, not official
**一** 当該交換譲渡資産（他資産との交換の場合にあつては、交換差金に対応するものとして政令で定める部分に限る。）は、当該個人が、その交換の日において、同日における当該資産の価額に相当する金額をもつて第三十七条第一項の譲渡をしたものとみなす。
art-37-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-4/par-1/item-1
the asset transferred by exchange (in the case of an exchange for other assets, limited to the portion specified by Cabinet Order as corresponding to the exchange balancing payment) is deemed to have been transferred as referred to in Article 37, paragraph (1) by the individual on the date of the exchange for an amount equivalent to the value of the asset as of that date;
machine translation, not official
**二** 当該交換取得資産は、当該個人が、その交換の日において、同日における当該資産の価額に相当する金額をもつて第三十七条第一項の取得をし、同項の届出をしたものとみなす。
art-37-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-4/par-1/item-2
the asset acquired by exchange is deemed to have been acquired as referred to in Article 37, paragraph (1) by the individual on the date of the exchange for an amount equivalent to the value of the asset as of that date, and the individual is deemed to have filed the notification referred to in that paragraph.
machine translation, not official
### 第三十七条の五（既成市街地等内にある土地等の中高層耐火建築物等の建設のための買換え及び交換の場合の譲渡所得の課税の特例） — Special Provisions on Taxation of Capital Gains in the Case of Replacement and Exchange for the Construction of Medium- and High-Rise Fireproof Buildings, etc. on Land, etc. in Built-Up Urban Areas, etc.
caption: machine translation, not official
art-37-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-5 · https://japanlaw.org/l/332AC0000000026/art-37-5
**第一項** 個人が、その有する資産で次の表の各号の上欄に掲げるもの（第一号の上欄に掲げる資産にあつては、当該個人の事業の用に供しているものを除く。以下この項、次項及び第五項において「譲渡資産」という。）の譲渡（譲渡所得の基因となる不動産等の貸付けを含むものとし、第三十三条から第三十三条の四まで、第三十四条から第三十五条の三まで、第三十六条の二若しくは第三十七条の規定の適用を受けるもの又は贈与、交換若しくは出資によるものを除く。以下この条において同じ。）をした場合において、当該譲渡の日の属する年の十二月三十一日までに、当該各号の下欄に掲げる資産の取得（建設を含むものとし、贈与、交換又は所有権移転外リース取引によるものを除く。以下この条において同じ。）をし、かつ、当該取得の日から一年以内に、当該取得をした資産（以下この項、第四項及び第五項において「買換資産」という。）を、第一号の買換資産にあつては当該個人の居住の用（当該個人の親族の居住の用を含む。以下この項において同じ。）に供したとき（当該期間内に居住の用に供しなくなつたときを除く。）、若しくは第二号の買換資産にあつては当該個人の事業の用若しくは居住の用に供したとき（当該期間内にこれらの用に供しなくなつたときを除く。）、又はこれらの用に供する見込みであるときは、当該譲渡による収入金額が当該買換資産の取得価額以下である場合にあつては当該譲渡資産の譲渡がなかつたものとし、当該収入金額が当該取得価額を超える場合にあつては当該譲渡資産のうちその超える金額に相当するものとして政令で定める部分の譲渡があつたものとして、第三十一条又は第三十二条の規定を適用する。
譲渡資産 買換資産
一 次に掲げる区域又は地区内にある土地若しくは土地の上に存する権利（以下この条において「土地等」という。）、建物（その附属設備を含む。以下この条において同じ。）又は構築物で、当該土地等又は当該建物若しくは構築物の敷地の用に供されている土地等の上に地上階数四以上の中高層の耐火建築物（以下この条において「中高層耐火建築物」という。）の建築をする政令で定める事業（以下この項において「特定民間再開発事業」という。）の用に供するために譲渡をされるもの（当該特定民間再開発事業の施行される土地の区域内にあるものに限る。）
イ 第三十七条第一項の表の第二号の上欄に規定する既成市街地等（同欄のニに掲げる区域を除く。）
ロ 都市計画法第四条第一項に規定する都市計画に都市再開発法第二条の三第一項第二号に掲げる地区として定められた地区その他これに類する地区として政令で定める地区（イに掲げる区域内にある地区を除く。） 当該特定民間再開発事業の施行により当該土地等の上に建築された中高層耐火建築物若しくは当該特定民間再開発事業の施行される地区（都市計画法第四条第一項に規定する都市計画に都市再開発法第二条の三第一項第二号に掲げる地区として定められた地区その他これに類する地区として政令で定める地区に限る。）内で行われる他の特定民間再開発事業その他の政令で定める事業の施行により当該地区内に建築された政令で定める中高層の耐火建築物（これらの建築物の敷地の用に供されている土地等を含む。）又はこれらの建築物に係る構築物
二 次に掲げる区域内にある土地等、建物又は構築物で、当該土地等又は当該建物若しくは構築物の敷地の用に供されている土地等の上に地上階数三以上の中高層の耐火共同住宅（主として住宅の用に供される建築物で政令で定めるものに限る。以下この項において同じ。）の建築をする事業の用に供するために譲渡をされるもの（当該事業の施行される土地の区域内にあるものに限るものとし、前号に掲げる資産に該当するものを除く。）
イ 前号の上欄のイに規定する既成市街地等
ロ 首都圏整備法第二条第四項に規定する近郊整備地帯、近畿圏整備法第二条第四項に規定する近郊整備区域又は中部圏開発整備法（昭和四十一年法律第百二号）第二条第三項に規定する都市整備区域（第三十七条第一項の表の第二号の上欄のハに掲げる区域を除く。）のうち、イに掲げる既成市街地等に準ずる区域として政令で定める区域
ハ 中心市街地の活性化に関する法律第十二条第一項に規定する認定基本計画に基づいて行われる同法第七条第六項に規定する中心市街地共同住宅供給事業（同条第四項に規定する都市福利施設の整備を行う事業と一体的に行われるものに限る。）の区域 当該事業の施行により当該土地等の上に建築された耐火共同住宅（当該耐火共同住宅の敷地の用に供されている土地等を含む。）又は当該耐火共同住宅に係る構築物
art-37-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-1
Where an individual transfers an asset held by the individual that is listed in the left-hand column of any item of the following table (for an asset listed in the left-hand column of item (i), excluding one used for the individual's business; hereinafter referred to as a "transferred asset" in this paragraph, the following paragraph and paragraph (5)) (the transfer includes lending of real property, etc. giving rise to capital gains, and excludes a transfer to which the provisions of Articles 33 through 33-4, Articles 34 through 35-3, Article 36-2 or Article 37 apply and a transfer by gift, exchange or capital contribution; hereinafter the same applies in this Article), and, by December 31 of the year that includes the date of the transfer, acquires an asset listed in the right-hand column of that item (the acquisition includes construction, and excludes acquisition by gift, exchange or lease transaction without transfer of ownership; hereinafter the same applies in this Article), and, within one year from the date of the acquisition, uses the asset so acquired (hereinafter referred to as a "replacement asset" in this paragraph, paragraph (4) and paragraph (5)), in the case of a replacement asset under item (i) of the table, for the individual's residence (including the residence of a relative of the individual; hereinafter the same applies in this paragraph) (excluding the case where the individual ceases to use it for residence within that period), or, in the case of a replacement asset under item (ii) of the table, for the individual's business or residence (excluding the case where the individual ceases to use it for these purposes within that period), or expects to use it for these purposes, the provisions of Article 31 or Article 32 apply by deeming that the transferred asset was not transferred, where the revenue from the transfer is the acquisition price of the replacement asset or less, or by deeming that the portion of the transferred asset specified by Cabinet Order as corresponding to the excess amount was transferred, where that revenue exceeds that acquisition price.
Transferred asset Replacement asset
(i) Land or a right existing on land (hereinafter referred to as "land, etc." in this Article), a building (including its associated facilities; hereinafter the same applies in this Article) or a structure located within an area or district listed below, which is transferred to be used for a project specified by Cabinet Order to construct a medium- and high-rise fireproof building with four or more floors above ground (hereinafter referred to as a "medium- and high-rise fireproof building" in this Article) on the land, etc. or on the land, etc. used as the site of the building or structure (hereinafter referred to as a "specified private redevelopment project" in this paragraph) (limited to those located within the area of land where the specified private redevelopment project is implemented)
(a) a built-up urban area, etc. prescribed in the left-hand column of item (ii) of the table in Article 37, paragraph (1) (excluding the area listed in (d) of that column)
(b) a district designated in a city plan prescribed in Article 4, paragraph (1) of the City Planning Act as a district listed in Article 2-3, paragraph (1), item (ii) of the Urban Renewal Act, or any other district specified by Cabinet Order as similar thereto (excluding a district located within the area listed in (a)) A medium- and high-rise fireproof building constructed on the land, etc. through the implementation of the specified private redevelopment project, or a medium- and high-rise fireproof building specified by Cabinet Order constructed within the district where the specified private redevelopment project is implemented (limited to a district designated in a city plan prescribed in Article 4, paragraph (1) of the City Planning Act as a district listed in Article 2-3, paragraph (1), item (ii) of the Urban Renewal Act, or any other district specified by Cabinet Order as similar thereto) through the implementation of another specified private redevelopment project or any other project specified by Cabinet Order carried out within that district (including the land, etc. used as the site of these buildings), or a structure pertaining to these buildings
(ii) Land, etc., a building or a structure located within an area listed below, which is transferred to be used for a project to construct mid-to-high-rise fire-proof housing with three or more floors above ground (limited to a building used mainly as housing that is specified by Cabinet Order; hereinafter the same applies in this paragraph) on the land, etc. or on the land, etc. used as the site of the building or structure (limited to those located within the area of land where the project is implemented, and excluding those falling under the assets listed in the preceding item)
(a) a built-up urban area, etc. prescribed in (a) of the left-hand column of the preceding item
(b) of the suburban development zone prescribed in Article 2, paragraph (4) of the Metropolitan Area Readjustment Act, the suburban development area prescribed in Article 2, paragraph (4) of the Kinki Area Adjustment Act, or the urban development area prescribed in Article 2, paragraph (3) of the Chubu Area Development and Improvement Act (Act No. 102 of 1966) (excluding the area listed in (c) of the left-hand column of item (ii) of the table in Article 37, paragraph (1)), an area specified by Cabinet Order as an area equivalent to the built-up urban area, etc. listed in (a)
(c) the area of a central urban area joint housing supply project prescribed in Article 7, paragraph (6) of the Act on Vitalization in City Center that is carried out based on a certified basic plan prescribed in Article 12, paragraph (1) of that Act (limited to a project carried out in an integrated manner with a project to develop urban welfare facilities prescribed in paragraph (4) of that Article) Fire-proof housing constructed on the land, etc. through the implementation of the project (including the land, etc. used as the site of the fire-proof housing), or a structure pertaining to the fire-proof housing
machine translation, not official
**第二項** 前項の規定は、譲渡資産の譲渡をした個人が、取得指定期間（当該譲渡をした日の属する年の翌年の一月一日から同年の十二月三十一日までの期間（政令で定めるやむを得ない事情があるため、同日までに同項の表の各号の下欄に掲げる資産の取得をすることが困難である場合において、政令で定めるところにより税務署長の承認を受けたときは、当該資産の取得をすることができるものとして、同日後二年以内において当該税務署長が認定した日までの期間）をいう。）内に同表の各号の下欄に掲げる資産の取得をする見込みであり、かつ、当該取得の日から一年以内に当該取得をした資産を当該個人の同項に規定する事業の用又は居住の用に供する見込みであるときについて準用する。この場合において、同項中「取得価額」とあるのは、「取得価額の見積額」と読み替えるものとする。
art-37-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-2
The provisions of the preceding paragraph apply mutatis mutandis where an individual who has transferred a transferred asset expects to acquire an asset listed in the right-hand column of any item of the table in that paragraph within the designated acquisition period (meaning the period from January 1 to December 31 of the year following the year that includes the date of the transfer (where, due to unavoidable circumstances specified by Cabinet Order, it is difficult to acquire an asset listed in the right-hand column of any item of the table in that paragraph by that date, and the individual has obtained the approval of the district director pursuant to the provisions of Cabinet Order, the period up to the date, within two years after that date, that the district director has recognized as the date by which the asset can be acquired)), and expects to use the asset so acquired for the individual's business or residence prescribed in that paragraph within one year from the date of the acquisition. In this case, the term "acquisition price" in that paragraph is deemed to be replaced with "estimated amount of the acquisition price".
machine translation, not official
**第三項** 第三十七条第六項から第九項まで、第三十七条の二及び第三十七条の三第四項の規定は、第一項（前項において準用する場合を含む。次項において同じ。）の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第三十七条第六項 第一項の規定は、同項 第三十七条の五第一項（同条第二項において準用する場合を含む。以下この項及び次項並びに第三十七条の三第四項において同じ。）の規定は、第三十七条の五第一項
第三十七条第七項 第一項 第三十七条の五第一項
第三十七条第八項 第一項の表 第三十七条の五第一項の表
第四項に規定する取得指定期間 取得指定期間（同条第二項に規定する取得指定期間をいう。以下この項及び次条第二項第二号において同じ。）
同項及び次条 次条及び第三十七条の五第二項
同項に規定する取得指定期間 取得指定期間
第三十七条の二第一項 前条第一項 第三十七条の五第一項
同項の表の各号の下欄に規定する地域内にある当該個人の事業の用 当該個人の同項に規定する事業の用又は居住の用
第三十七条の二第二項 前条第四項 第三十七条の五第二項
に同条第四項 に同条第二項
前条第一項の表の各号の下欄に掲げる資産の取得をした 第三十七条の五第一項の表の各号の下欄に掲げる資産の取得をした
同条第四項に 同条第二項に
とき、又はその買換資産の地域が同条第四項の地域と異なることとなつたこと、その買換資産（同表の第三号に係るものに限る。以下この号において同じ。）の同条第十項各号に掲げる地域の区分が、同条第四項の取得をし、事業の用に供する見込みであつた資産の当該各号に掲げる地域の区分と異なることとなつたこと若しくはその買換資産が同条第十項に規定する主たる事務所資産に該当するかどうかの判定が、同条第四項の取得をし、事業の用に供する見込みであつた資産の当該判定と異なることとなつたことにより同条第一項に規定する譲渡があつたものとされる部分の金額に過不足額があるとき とき
前条第一項の表の各号の下欄に掲げる資産の取得をせず、又は同条第四項 第三十七条の五第一項の表の各号の下欄に掲げる資産の取得をせず、又は同条第二項
同項の事業の用 同条第一項に規定する事業の用若しくは居住の用
第三十七条の二第四項 第三十七条の二第一項 第三十七条の五第三項において準用する第三十七条の二第一項
第三十七条の三第四項 第三十七条第一項 第三十七条の五第一項
art-37-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-3
The provisions of Article 37, paragraphs (6) through (9), Article 37-2 and Article 37-3, paragraph (4) apply mutatis mutandis where the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph; the same applies in the following paragraph) apply. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 37, paragraph (6) the provisions of paragraph (1), that paragraph the provisions of Article 37-5, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; hereinafter the same applies in this paragraph, the following paragraph and Article 37-3, paragraph (4)), Article 37-5, paragraph (1)
Article 37, paragraph (7) paragraph (1) Article 37-5, paragraph (1)
Article 37, paragraph (8) the table in paragraph (1) the table in Article 37-5, paragraph (1)
the designated acquisition period prescribed in paragraph (4) the designated acquisition period (meaning the designated acquisition period prescribed in paragraph (2) of that Article; hereinafter the same applies in this paragraph and in paragraph (2), item (ii) of the following Article)
that paragraph and the following Article the following Article and Article 37-5, paragraph (2)
the designated acquisition period prescribed in that paragraph the designated acquisition period
Article 37-2, paragraph (1) paragraph (1) of the preceding Article Article 37-5, paragraph (1)
the business of the individual located within the area prescribed in the right-hand column of the respective items of the table in that paragraph the individual's business or residence prescribed in that paragraph
Article 37-2, paragraph (2) paragraph (4) of the preceding Article Article 37-5, paragraph (2)
paragraph (4) of that Article paragraph (2) of that Article
acquired an asset listed in the right-hand column of the respective items of the table in paragraph (1) of the preceding Article acquired an asset listed in the right-hand column of the respective items of the table in Article 37-5, paragraph (1)
paragraph (4) of that Article paragraph (2) of that Article
there is an excess or shortfall in its acquisition price relative to the estimated amount of the acquisition price, or where there is an excess or shortfall in the amount of the portion deemed to have been transferred as prescribed in paragraph (1) of that Article because the area of the replacement asset has come to differ from the area referred to in paragraph (4) of that Article, because the classification of the replacement asset (limited to one pertaining to item (iii) of that table; hereinafter the same applies in this item) among the areas listed in the items of paragraph (10) of that Article has come to differ from the classification among the areas listed in those items of the asset that the person expected to acquire and use for business as referred to in paragraph (4) of that Article, or because the determination as to whether the replacement asset falls under the principal office assets prescribed in paragraph (10) of that Article has come to differ from that determination for the asset that the person expected to acquire and use for business as referred to in paragraph (4) of that Article there is an excess or shortfall in its acquisition price relative to the estimated amount of the acquisition price
does not acquire an asset listed in the right-hand column of the respective items of the table in paragraph (1) of the preceding Article, or paragraph (4) of that Article does not acquire an asset listed in the right-hand column of the respective items of the table in Article 37-5, paragraph (1), or paragraph (2) of that Article
the business referred to in that paragraph the business or residence prescribed in paragraph (1) of that Article
Article 37-2, paragraph (4) Article 37-2, paragraph (1) Article 37-2, paragraph (1) as applied mutatis mutandis pursuant to Article 37-5, paragraph (3)
Article 37-3, paragraph (4) Article 37, paragraph (1) Article 37-5, paragraph (1)
machine translation, not official
**第四項** 第一項の規定の適用を受けた者（前項において準用する第三十七条の二第一項若しくは第二項の規定による修正申告書を提出し、又は前項において準用する同条第三項の規定による更正を受けたため、第一項の規定による特例を認められないこととなつた者を除く。）の買換資産に係る所得税法第四十九条第一項の規定による償却費の額を計算するとき、又は当該買換資産の取得の日以後その譲渡（譲渡所得の基因となる不動産等の貸付けを含む。）、相続、遺贈若しくは贈与があつた場合において、譲渡所得の金額を計算するときは、政令で定めるところにより、当該買換資産の取得価額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額（第一項の譲渡に要した費用があるときは、政令で定めるところにより計算した当該費用の金額を加算した金額）とする。
art-37-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-4
Where, for a person who has received the application of the provisions of paragraph (1) (excluding a person who is no longer allowed the special provisions under paragraph (1) because the person has filed an amended return under Article 37-2, paragraph (1) or paragraph (2) as applied mutatis mutandis pursuant to the preceding paragraph or has received a reassessment under paragraph (3) of that Article as applied mutatis mutandis pursuant to the preceding paragraph), the amount of depreciation allowance under Article 49, paragraph (1) of the Income Tax Act pertaining to the replacement asset is calculated, or, where there is a transfer (including lending of real property, etc. giving rise to capital gains), inheritance, bequest or gift of the replacement asset on or after the date of its acquisition, the amount of capital gains is calculated, the acquisition price of the replacement asset is, pursuant to the provisions of Cabinet Order, the amount specified in the following items according to the category of cases listed in those items (where there are expenses incurred for the transfer referred to in paragraph (1), the amount obtained by adding the amount of those expenses calculated pursuant to the provisions of Cabinet Order):
machine translation, not official
**一** 第一項の譲渡による収入金額が買換資産の取得価額を超える場合 当該譲渡をした資産の取得価額等のうちその超える額に対応する部分以外の部分の額として政令で定めるところにより計算した金額
art-37-5/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-4/item-1
where the revenue from the transfer referred to in paragraph (1) exceeds the acquisition price of the replacement asset: the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price, etc. of the asset so transferred other than the portion corresponding to the excess amount;
machine translation, not official
**二** 第一項の譲渡による収入金額が買換資産の取得価額に等しい場合 当該譲渡をした資産の取得価額等に相当する金額
art-37-5/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-4/item-2
where the revenue from the transfer referred to in paragraph (1) is equal to the acquisition price of the replacement asset: the amount equivalent to the acquisition price, etc. of the asset so transferred;
machine translation, not official
**三** 第一項の譲渡による収入金額が買換資産の取得価額に満たない場合 当該譲渡をした資産の取得価額等にその満たない額を加算した金額に相当する金額
art-37-5/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-4/item-3
where the revenue from the transfer referred to in paragraph (1) is less than the acquisition price of the replacement asset: the amount equivalent to the amount obtained by adding the shortfall to the acquisition price, etc. of the asset so transferred.
machine translation, not official
**第五項** 個人が、その有する資産で譲渡資産に該当するもの（以下この項において「交換譲渡資産」という。）と買換資産に該当する資産（以下この項において「交換取得資産」という。）との交換（政令で定める交換を除く。以下この項において同じ。）をした場合（交換差金を取得し、又は支払つた場合を含む。）又は交換譲渡資産と交換取得資産以外の資産との交換をし、かつ、交換差金を取得した場合（以下この項において「他資産との交換の場合」という。）における第一項（第二項において準用する場合を含む。）及び前項の規定並びに第三項において準用する第三十七条第六項、第七項及び第九項、第三十七条の二並びに第三十七条の三第四項の規定の適用については、次に定めるところによる。
art-37-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-5
Where an individual exchanges an asset held by the individual that falls under a transferred asset (hereinafter referred to as an "asset transferred by exchange" in this paragraph) for an asset that falls under a replacement asset (hereinafter referred to as an "asset acquired by exchange" in this paragraph) (excluding an exchange specified by Cabinet Order; hereinafter the same applies in this paragraph) (including the case where the individual receives or pays an exchange balancing payment), or exchanges an asset transferred by exchange for an asset other than an asset acquired by exchange and receives an exchange balancing payment (hereinafter referred to as the "case of an exchange for other assets" in this paragraph), the following applies for the purpose of applying the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2)) and the preceding paragraph and the provisions of Article 37, paragraphs (6), (7) and (9), Article 37-2 and Article 37-3, paragraph (4) as applied mutatis mutandis pursuant to paragraph (3):
machine translation, not official
**一** 当該交換譲渡資産（他資産との交換の場合にあつては、交換差金に対応するものとして政令で定める部分に限る。）は、当該個人が、その交換の日において、同日における当該資産の価額に相当する金額をもつて第一項の譲渡をしたものとみなす。
art-37-5/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-5/item-1
the asset transferred by exchange (in the case of an exchange for other assets, limited to the portion specified by Cabinet Order as corresponding to the exchange balancing payment) is deemed to have been transferred as referred to in paragraph (1) by the individual on the date of the exchange for an amount equivalent to the value of the asset as of that date;
machine translation, not official
**二** 当該交換取得資産は、当該個人が、その交換の日において、同日における当該資産の価額に相当する金額をもつて第一項の取得をしたものとみなす。
art-37-5/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-5/item-2
the asset acquired by exchange is deemed to have been acquired as referred to in paragraph (1) by the individual on the date of the exchange for an amount equivalent to the value of the asset as of that date.
machine translation, not official
**第六項** 個人が、その有する資産で第一項の表の第一号の上欄に掲げるものの譲渡をした場合において、当該個人が同号の下欄に掲げる資産のうち同号の中高層耐火建築物又は当該中高層耐火建築物に係る構築物の取得をすることが困難である特別な事情があるものとして政令で定める場合に該当するときは、当該譲渡をした資産が、その年一月一日において第三十一条第二項に規定する所有期間が十年以下のもので第三十一条の三第二項に規定する居住用財産に該当するものである場合には、当該譲渡による譲渡所得は、同条第一項に規定する譲渡所得に該当するものとみなして、同条の規定を適用する。
art-37-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-6
Where an individual has transferred an asset held by the individual that is listed in the left-hand column of item (i) of the table in paragraph (1), and the case falls under the case specified by Cabinet Order as one where there are special circumstances that make it difficult for the individual to acquire, out of the assets listed in the right-hand column of that item, the medium- and high-rise fireproof building referred to in that item or a structure pertaining to that medium- and high-rise fireproof building, if the asset so transferred is one whose holding period prescribed in Article 31, paragraph (2) is 10 years or less as of January 1 of that year and that falls under residential property prescribed in Article 31-3, paragraph (2), the capital gains from the transfer are deemed to fall under the capital gains prescribed in paragraph (1) of that Article, and the provisions of that Article apply.
machine translation, not official
**第七項** 前項の個人が同項の規定により第三十一条の三の規定の適用を受ける場合の確定申告書の記載事項その他同条の規定の適用に関し必要な事項は、政令で定める。
art-37-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-7
The particulars to be stated in the final return in the case where the individual referred to in the preceding paragraph receives the application of the provisions of Article 31-3 pursuant to the provisions of that paragraph, and other necessary matters concerning the application of the provisions of that Article are specified by Cabinet Order.
machine translation, not official
### 第三十七条の六（特定の交換分合により土地等を取得した場合の課税の特例） — Special Provisions on Taxation in the Case of Acquisition of Land, etc. through Specified Exchange and Consolidation
caption: machine translation, not official
art-37-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-6 · https://japanlaw.org/l/332AC0000000026/art-37-6
**第一項** 個人の有する土地又は土地の上に存する権利（所得税法第二条第一項第十六号に規定する棚卸資産その他これに準ずる資産で政令で定めるものに該当するものを除く。以下この項及び第四項において「土地等」という。）が次の各号に掲げる場合に該当することとなつた場合には、当該各号に規定する交換分合により譲渡（譲渡所得の基因となる不動産等の貸付けを含む。以下この項、第四項及び第五項において同じ。）をした土地等（当該各号に規定する土地等とともに当該各号に規定する清算金の取得をした場合には、当該譲渡をした土地等のうち当該清算金の額に対応する部分以外のものとして政令で定める部分）の譲渡がなかつたものとして、第三十一条又は第三十二条の規定を適用する。
art-37-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-6/par-1
Where land or a right existing on land held by an individual (excluding that which falls under inventory assets prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act or other assets equivalent thereto specified by Cabinet Order; hereinafter referred to as "land, etc." in this paragraph and paragraph (4)) comes to fall under any of the cases listed in the following items, the provisions of Article 31 or Article 32 apply by deeming that the land, etc. transferred (the transfer includes lending of real property, etc. giving rise to capital gains; hereinafter the same applies in this paragraph, paragraph (4) and paragraph (5)) through the exchange and consolidation prescribed in the relevant item (where the individual has acquired the settlement money prescribed in the relevant item together with the land, etc. prescribed in that item, the portion of the land, etc. so transferred specified by Cabinet Order as the portion other than that corresponding to the amount of the settlement money) was not transferred:
machine translation, not official
**一** 農業振興地域の整備に関する法律第十三条の二第二項の規定による交換分合により土地等の譲渡（第三十四条から第三十四条の三まで、第三十五条の二、第三十五条の三、第三十七条又は第三十七条の四の規定の適用を受けるものを除く。）をし、かつ、当該交換分合により土地等の取得をした場合（当該土地等とともに同法第十三条の五において準用する土地改良法第百二条第四項の規定による清算金の取得をした場合を含む。）
art-37-6/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-6/par-1/item-1
where the individual has made a transfer of land, etc. (excluding a transfer to which the provisions of Articles 34 through 34-3, Article 35-2, Article 35-3, Article 37 or Article 37-4 apply) through an exchange and consolidation under Article 13-2, paragraph (2) of the Act on Establishment of Agricultural Promotion Regions, and has acquired land, etc. through that exchange and consolidation (including the case where the individual has acquired, together with that land, etc., settlement money under Article 102, paragraph (4) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 13-5 of that Act);
machine translation, not official
**二** 農住組合法（昭和五十五年法律第八十六号）第七条第二項第三号の規定による交換分合（政令で定める区域内において同法第二章第三節に定めるところにより行われたものに限る。）により土地等（農住組合の組合員である個人その他政令で定める者の有する土地等に限る。）の譲渡（第三十三条、第三十三条の四、第三十四条から第三十五条の三まで、第三十六条の二、第三十六条の五、第三十七条、第三十七条の四又は前条の規定の適用を受けるものを除く。）をし、かつ、当該交換分合により土地等の取得をした場合（当該土地等とともに同法第十一条において準用する土地改良法第百二条第四項の規定による清算金の取得をした場合を含む。）
art-37-6/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-6/par-1/item-2
where the individual has made a transfer of land, etc. (limited to land, etc. held by an individual who is a member of an agricultural and residential land cooperative or by any other person specified by Cabinet Order) (excluding a transfer to which the provisions of Article 33, Article 33-4, Articles 34 through 35-3, Article 36-2, Article 36-5, Article 37, Article 37-4 or the preceding Article apply) through an exchange and consolidation under Article 7, paragraph (2), item (iii) of the Farming and Residence Association Act (Act No. 86 of 1980) (limited to one carried out within an area specified by Cabinet Order as provided for in Chapter II, Section 3 of that Act), and has acquired land, etc. through that exchange and consolidation (including the case where the individual has acquired, together with that land, etc., settlement money under Article 102, paragraph (4) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 11 of that Act).
machine translation, not official
**第二項** 前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、同項各号に規定する交換分合に係る交換分合計画の写しとして財務省令で定める書類の添付がある場合に限り、適用する。
art-37-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-6/par-2
The provisions of the preceding paragraph apply only where the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and has attached to it a document specified by Order of the Ministry of Finance as a copy of the exchange and consolidation plan pertaining to the exchange and consolidation prescribed in the items of that paragraph.
machine translation, not official
**第三項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-37-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-6/par-3
Even if a final return is not filed, or a final return is filed without the statement or document referred to in the preceding paragraph, the district director may apply the provisions of paragraph (1) if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or document, but only if a document giving that statement and the document prescribed by Order of the Ministry of Finance referred to in that paragraph are submitted.
machine translation, not official
**第四項** 第一項の規定の適用を受けた個人が同項各号に規定する交換分合により取得した土地等（以下この項及び次項において「交換取得資産」という。）につきその取得した日以後譲渡、相続、遺贈又は贈与があつた場合において、当該交換取得資産に係る事業所得の金額、譲渡所得の金額又は雑所得の金額を計算するときは、当該交換分合により譲渡をした土地等（以下この項において「交換譲渡資産」という。）の取得の時期を当該交換取得資産の取得の時期とし、次に掲げる金額の合計額をその取得価額とする。
art-37-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-6/par-4
Where, with respect to land, etc. acquired through the exchange and consolidation prescribed in the items of paragraph (1) by an individual who has received the application of the provisions of that paragraph (hereinafter referred to as an "asset acquired by exchange" in this paragraph and the following paragraph), there is a transfer, inheritance, bequest or gift on or after the date of its acquisition, and the amount of business income, the amount of capital gains or the amount of miscellaneous income pertaining to the asset acquired by exchange is calculated, the time of acquisition of the land, etc. transferred through the exchange and consolidation (hereinafter referred to as an "asset transferred by exchange" in this paragraph) is the time of acquisition of the asset acquired by exchange, and the sum of the following amounts is its acquisition price:
machine translation, not official
**一** 交換譲渡資産の取得価額等（当該交換譲渡資産の譲渡に要した費用がある場合には当該費用の額を加算した金額とし、交換取得資産とともに第一項各号に規定する清算金を取得した場合には当該取得価額等及び譲渡に要した費用の額のうち当該清算金の額に対応する部分以外の部分の額として政令で定めるところにより計算した金額とする。）
art-37-6/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-6/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-6/par-4/item-1
the acquisition price, etc. of the asset transferred by exchange (where there are expenses incurred for the transfer of the asset transferred by exchange, the amount obtained by adding the amount of those expenses, and where the individual has acquired the settlement money prescribed in the items of paragraph (1) together with the asset acquired by exchange, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price, etc. and the amount of the expenses incurred for the transfer other than the portion corresponding to the amount of the settlement money);
machine translation, not official
**二** 交換譲渡資産とともに第一項各号に規定する清算金を支出して交換取得資産を取得した場合には、当該清算金の額
art-37-6/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-6/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-6/par-4/item-2
where the individual has acquired the asset acquired by exchange by paying the settlement money prescribed in the items of paragraph (1) together with the asset transferred by exchange, the amount of the settlement money;
machine translation, not official
**三** 交換取得資産を取得するために要した経費の額がある場合には、当該経費の額
art-37-6/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-6/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-6/par-4/item-3
where there are expenses incurred to acquire the asset acquired by exchange, the amount of those expenses.
machine translation, not official
**第五項** 交換取得資産の譲渡に係る事業所得の金額、譲渡所得の金額又は雑所得の金額を計算する場合には、確定申告書に当該交換取得資産の取得価額が前項の規定により計算されている旨及びその計算の明細を記載するものとする。
art-37-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-6/par-5
When the amount of business income, the amount of capital gains or the amount of miscellaneous income pertaining to the transfer of an asset acquired by exchange is calculated, a statement to the effect that the acquisition price of the asset acquired by exchange has been calculated pursuant to the provisions of the preceding paragraph and the details of the calculation are to be stated in the final return.
machine translation, not official
### 第三十七条の七 〔削除 / repealed〕
art-37-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-7 · https://japanlaw.org/l/332AC0000000026/art-37-7
**第一項** 削除
art-37-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-7/par-1
no English for this paragraph
### 第三十七条の八（特定普通財産とその隣接する土地等の交換の場合の譲渡所得の課税の特例） — Special Provisions on Taxation of Capital Gains in the Case of Exchange of Specified Ordinary Property for Its Adjacent Land, etc.
caption: machine translation, not official
art-37-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8 · https://japanlaw.org/l/332AC0000000026/art-37-8
**第一項** 個人が、その有する国有財産特別措置法（昭和二十七年法律第二百十九号）第九条第二項の普通財産のうち同項に規定する土地等として財務省令で定めるところにより証明がされたもの（以下この項及び第三項において「特定普通財産」という。）に隣接する土地（当該特定普通財産の上に存する権利を含むものとし、所得税法第二条第一項第十六号に規定する棚卸資産その他これに準ずる資産で政令で定めるものに該当するものを除く。以下この項及び第四項において「所有隣接土地等」という。）につき、国有財産特別措置法第九条第二項の規定により当該所有隣接土地等と当該特定普通財産との交換（政令で定める交換を除く。以下この項において同じ。）をしたとき（交換差金を取得し、又は支払つた場合を含む。）は、当該所有隣接土地等（当該特定普通財産とともに交換差金を取得した場合には、当該所有隣接土地等のうち当該交換差金に相当するものとして政令で定める部分を除く。）の交換がなかつたものとして、第三十一条又は第三十二条の規定を適用する。
art-37-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-1
Where an individual, with respect to land held by the individual that is adjacent to ordinary property under Article 9, paragraph (2) of the Act on Special Measures concerning National Property (Act No. 219 of 1952) which has been certified, pursuant to the provisions of Order of the Ministry of Finance, as land, etc. prescribed in that paragraph (hereinafter referred to as "specified ordinary property" in this paragraph and paragraph (3)) (the land includes a right existing on the specified ordinary property, and excludes that which falls under inventory assets prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act or other assets equivalent thereto specified by Cabinet Order; hereinafter referred to as "owned adjacent land, etc." in this paragraph and paragraph (4)), exchanges, pursuant to Article 9, paragraph (2) of the Act on Special Measures concerning National Property, the owned adjacent land, etc. for the specified ordinary property (excluding an exchange specified by Cabinet Order; hereinafter the same applies in this paragraph) (including the case where the individual receives or pays an exchange balancing payment), the provisions of Article 31 or Article 32 apply by deeming that the owned adjacent land, etc. (where the individual has received an exchange balancing payment together with the specified ordinary property, excluding the portion of the owned adjacent land, etc. specified by Cabinet Order as corresponding to the exchange balancing payment) was not exchanged.
machine translation, not official
**第二項** 第三十七条第六項及び第七項の規定は、前項の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第三十七条第六項 第一項 第三十七条の八第一項
同項の譲渡 同項に規定する所有隣接土地等（以下「所有隣接土地等」という。）の同項に規定する交換
当該譲渡をした資産の譲渡価額、買換資産の取得価額又はその見積額 当該交換の日における当該交換により譲渡した所有隣接土地等及び当該交換により取得した同項に規定する特定普通財産（以下「特定普通財産」という。）の価額（同項に規定する交換差金を取得し、又は支払つた場合には、当該所有隣接土地等及び特定普通財産の価額並びに当該交換差金の額）
第三十七条第七項 第一項 第三十七条の八第一項
art-37-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-2
The provisions of Article 37, paragraphs (6) and (7) apply mutatis mutandis where the provisions of the preceding paragraph apply. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 37, paragraph (6) paragraph (1) Article 37-8, paragraph (1)
the transfer referred to in that paragraph the exchange prescribed in that paragraph of the owned adjacent land, etc. prescribed in that paragraph (hereinafter referred to as "owned adjacent land, etc.")
the transfer price of the asset so transferred, the acquisition price of the replacement asset or its estimated amount the value, as of the date of the exchange, of the owned adjacent land, etc. transferred through the exchange and of the specified ordinary property prescribed in that paragraph acquired through the exchange (hereinafter referred to as "specified ordinary property") (where the exchange balancing payment prescribed in that paragraph was received or paid, the value of the owned adjacent land, etc. and of the specified ordinary property and the amount of the exchange balancing payment)
Article 37, paragraph (7) paragraph (1) Article 37-8, paragraph (1)
machine translation, not official
**第三項** 前項において準用する第三十七条第六項に規定する確定申告書を提出する者は、政令で定めるところにより、第一項に規定する交換により取得した特定普通財産（次項及び第五項において「交換取得資産」という。）の明細に関する財務省令で定める書類を納税地の所轄税務署長に提出しなければならない。
art-37-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-3
A person who files the final return prescribed in Article 37, paragraph (6) as applied mutatis mutandis pursuant to the preceding paragraph must, pursuant to the provisions of Cabinet Order, submit to the district director with jurisdiction over the place for tax payment a document specified by Order of the Ministry of Finance concerning the details of the specified ordinary property acquired through the exchange prescribed in paragraph (1) (referred to as an "asset acquired by exchange" in the following paragraph and paragraph (5)).
machine translation, not official
**第四項** 第一項の規定の適用を受けた者の交換取得資産について、当該交換取得資産を取得した日以後その譲渡（譲渡所得の基因となる不動産等の貸付けを含む。次項において同じ。）、相続、遺贈又は贈与があつた場合において、事業所得の金額、譲渡所得の金額又は雑所得の金額を計算するときは、政令で定めるところにより、当該交換取得資産の取得価額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額（所有隣接土地等の第一項の交換に要した費用があるときは、政令で定めるところにより計算した当該費用の金額を加算した金額）とする。
art-37-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-4
Where, with respect to the asset acquired by exchange of a person who has received the application of the provisions of paragraph (1), there is a transfer (including lending of real property, etc. giving rise to capital gains; the same applies in the following paragraph), inheritance, bequest or gift of the asset acquired by exchange on or after the date of its acquisition, and the amount of business income, the amount of capital gains or the amount of miscellaneous income is calculated, the acquisition price of the asset acquired by exchange is, pursuant to the provisions of Cabinet Order, the amount specified in the following items according to the category of cases listed in those items (where there are expenses incurred for the exchange referred to in paragraph (1) of the owned adjacent land, etc., the amount obtained by adding the amount of those expenses calculated pursuant to the provisions of Cabinet Order):
machine translation, not official
**一** 第一項の交換により交換取得資産とともに交換差金を取得した場合 当該交換により譲渡した所有隣接土地等の取得価額のうち当該交換差金に対応する部分以外の部分の額として政令で定めるところにより計算した金額
art-37-8/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-4/item-1
where an exchange balancing payment was received together with the asset acquired by exchange through the exchange referred to in paragraph (1): the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price of the owned adjacent land, etc. transferred through the exchange other than the portion corresponding to the exchange balancing payment;
machine translation, not official
**二** 第一項の交換の日において当該交換により譲渡した所有隣接土地等の価額が交換取得資産の価額に等しい場合 当該交換により譲渡した所有隣接土地等の取得価額に相当する金額
art-37-8/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-4/item-2
where, on the date of the exchange referred to in paragraph (1), the value of the owned adjacent land, etc. transferred through the exchange is equal to the value of the asset acquired by exchange: the amount equivalent to the acquisition price of the owned adjacent land, etc. transferred through the exchange;
machine translation, not official
**三** 第一項の交換により交換取得資産を取得した場合（交換差金を支払つた場合に限る。） 当該交換により譲渡した所有隣接土地等の取得価額に当該交換差金の額を加算した金額に相当する金額
art-37-8/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-4/item-3
where the asset acquired by exchange was acquired through the exchange referred to in paragraph (1) (limited to the case where an exchange balancing payment was paid): the amount equivalent to the amount obtained by adding the amount of the exchange balancing payment to the acquisition price of the owned adjacent land, etc. transferred through the exchange.
machine translation, not official
**第五項** 交換取得資産の譲渡に係る事業所得の金額、譲渡所得の金額又は雑所得の金額を計算する場合には、確定申告書に当該交換取得資産の取得価額が前項の規定により計算されている旨及びその計算の明細を記載するものとする。
art-37-8/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-5
When the amount of business income, the amount of capital gains or the amount of miscellaneous income pertaining to the transfer of an asset acquired by exchange is calculated, a statement to the effect that the acquisition price of the asset acquired by exchange has been calculated pursuant to the provisions of the preceding paragraph and the details of the calculation are to be stated in the final return.
machine translation, not official
**第六項** 第二項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-37-8/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-6
Beyond what is specified in paragraph (2) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第三十七条の九 〔削除 / repealed〕
art-37-9 · https://japanlaw.org/en/special-taxation-measures-act/art-37-9 · https://japanlaw.org/l/332AC0000000026/art-37-9
**第一項** 削除
art-37-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-9/par-1
no English for this paragraph
## 第九款 有価証券の譲渡による所得の課税の特例等 — Subsection 9 Special Provisions on Taxation on Income from the Transfer of Securities
heading: Ministry of Justice translation — Japanese Law Translation Database System
ch-2/sec-4/subsec-9 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-4/subsec-9 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-4/subsec-9
### 第三十七条の十（一般株式等に係る譲渡所得等の課税の特例） — Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.
caption: machine translation, not official
art-37-10 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10 · https://japanlaw.org/l/332AC0000000026/art-37-10
**第一項** 居住者又は恒久的施設を有する非居住者が、平成二十八年一月一日以後に一般株式等（株式等のうち次条第二項に規定する上場株式等以外のものをいう。以下この条において同じ。）の譲渡（金融商品取引法第二十八条第八項第三号イに掲げる取引（第三十七条の十一の二第二項において「有価証券先物取引」という。）の方法により行うもの並びに法人の自己の株式又は出資の第三項第五号に規定する取得及び公社債の買入れの方法による償還に係るものを除く。以下この項及び次条第一項において同じ。）をした場合には、当該一般株式等の譲渡による事業所得、譲渡所得及び雑所得（所得税法第四十一条の二の規定に該当する事業所得及び雑所得並びに第三十二条第二項の規定に該当する譲渡所得を除く。第三項及び第四項において「一般株式等に係る譲渡所得等」という。）については、同法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該一般株式等の譲渡に係る事業所得の金額、譲渡所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「一般株式等に係る譲渡所得等の金額」という。）に対し、一般株式等に係る課税譲渡所得等の金額（一般株式等に係る譲渡所得等の金額（第六項第五号の規定により読み替えられた同法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額）をいう。）の百分の十五に相当する金額に相当する所得税を課する。この場合において、一般株式等に係る譲渡所得等の金額の計算上生じた損失の金額があるときは、同法その他所得税に関する法令の規定の適用については、当該損失の金額は生じなかつたものとみなす。
art-37-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-1
Where a resident or a nonresident who has a permanent establishment transfers general shares, etc. (meaning shares, etc. other than listed shares, etc. prescribed in paragraph (2) of the following Article; hereinafter the same applies in this Article) on or after January 1, 2016 (excluding a transfer made by the method of the transaction listed in Article 28, paragraph (8), item (iii), (a) of the Financial Instruments and Exchange Act (referred to as a "securities futures transaction" in Article 37-11-2, paragraph (2)), and a transfer pertaining to the acquisition, prescribed in paragraph (3), item (v), of a corporation's own shares or capital contributions or to the redemption of public and corporate bonds by the method of purchase; hereinafter the same applies in this paragraph and in paragraph (1) of the following Article), with respect to the business income, capital gains and miscellaneous income from the transfer of the general shares, etc. (excluding business income and miscellaneous income falling under the provisions of Article 41-2 of the Income Tax Act and capital gains falling under the provisions of Article 32, paragraph (2); referred to as "capital gains, etc. on general shares, etc." in paragraphs (3) and (4)), notwithstanding the provisions of Articles 22 and 89 and Article 165 of that Act, income tax is imposed, separately from other income, on the amount calculated pursuant to the provisions of Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income pertaining to the transfer of the general shares, etc. during that year (hereinafter referred to as the "amount of capital gains, etc. on general shares, etc." in this paragraph), in an amount equivalent to 15 percent of the amount of taxable capital gains, etc. on general shares, etc. (meaning the amount of capital gains, etc. on general shares, etc. (where the provisions of Articles 72 through 87 of that Act as replaced pursuant to the provisions of paragraph (6), item (v) apply, the amount after that application)). In this case, if there is an amount of losses arising in the calculation of the amount of capital gains, etc. on general shares, etc., the amount of losses is deemed not to have arisen for the purpose of applying the provisions of that Act and other laws and regulations concerning income tax.
machine translation, not official
**第二項** この条において「株式等」とは、次に掲げるもの（外国法人に係るものを含むものとし、ゴルフ場その他の施設の利用に関する権利に類するものとして政令で定める株式又は出資者の持分を除く。）をいう。
art-37-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2
In this Article, "shares, etc." means the following (including those pertaining to a foreign corporation, and excluding shares or equity interests of investors specified by Cabinet Order as being similar to rights concerning the use of golf courses or other facilities):
machine translation, not official
**一** 株式（株主又は投資主（投資信託及び投資法人に関する法律第二条第十六項に規定する投資主をいう。）となる権利、株式の割当てを受ける権利、新株予約権（同条第十七項に規定する新投資口予約権を含む。以下この号において同じ。）及び新株予約権の割当てを受ける権利を含む。）
art-37-10/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-1
shares (including the right to become a shareholder or unitholder (meaning a unitholder prescribed in Article 2, paragraph (16) of the Act on Investment Trusts and Investment Corporations), the right to receive an allotment of shares, share options (including subscription rights for new investment equity prescribed in paragraph (17) of that Article; hereinafter the same applies in this item), and the right to receive an allotment of share options);
machine translation, not official
**二** 特別の法律により設立された法人の出資者の持分、合名会社、合資会社又は合同会社の社員の持分、法人税法第二条第七号に規定する協同組合等の組合員又は会員の持分その他法人の出資者の持分（出資者、社員、組合員又は会員となる権利及び出資の割当てを受ける権利を含むものとし、次号に掲げるものを除く。）
art-37-10/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-2
the equity interest of an investor in a corporation established under a special Act, the equity interest of a partner in a general partnership company, limited partnership company or limited liability company, the equity interest of a cooperative member or member of a cooperative, etc. prescribed in Article 2, item (vii) of the Corporation Tax Act, or any other equity interest of an investor in a corporation (including the right to become an investor, partner, cooperative member or member and the right to receive an allotment of capital contributions, and excluding those listed in the following item);
machine translation, not official
**三** 協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）に規定する優先出資（優先出資者（同法第十三条第一項の優先出資者をいう。）となる権利及び優先出資の割当てを受ける権利を含む。）及び資産の流動化に関する法律第二条第五項に規定する優先出資（優先出資社員（同法第二十六条に規定する優先出資社員をいう。）となる権利及び同法第五条第一項第二号ニ（２）に規定する引受権を含む。）
art-37-10/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-3
preferred equity investment prescribed in the Act on Preferred Equity Investment by Cooperative Structured Financial Institution (Act No. 44 of 1993) (including the right to become a preferred equity investor (meaning a preferred equity investor referred to in Article 13, paragraph (1) of that Act) and the right to receive an allotment of preferred equity investment), and preferred equity investment prescribed in Article 2, paragraph (5) of the Act on the Securitization of Assets (including the right to become a preferred equity member (meaning a preferred equity member prescribed in Article 26 of that Act) and the subscription right prescribed in Article 5, paragraph (1), item (ii), (d), 2. of that Act);
machine translation, not official
**四** 投資信託の受益権
art-37-10/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-4
a beneficial interest in an investment trust;
machine translation, not official
**五** 特定受益証券発行信託の受益権
art-37-10/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-5
a beneficial interest in a specified trust that issues beneficiary certificates;
machine translation, not official
**六** 社債的受益権
art-37-10/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-6
a bond-type beneficial interest;
machine translation, not official
**七** 公社債（預金保険法（昭和四十六年法律第三十四号）第二条第二項第五号に規定する長期信用銀行債等その他政令で定めるものを除く。以下この款において同じ。）
art-37-10/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-7
public and corporate bonds (excluding long-term credit bank debentures, etc. prescribed in Article 2, paragraph (2), item (v) of the Deposit Insurance Act (Act No. 34 of 1971) and others specified by Cabinet Order; hereinafter the same applies in this Subsection).
machine translation, not official
**第三項** 一般株式等を有する居住者又は恒久的施設を有する非居住者が、当該一般株式等につき交付を受ける次に掲げる金額（所得税法第二十五条第一項の規定に該当する部分の金額を除く。次条第三項において同じ。）及び政令で定める事由により当該一般株式等につき交付を受ける政令で定める金額は、一般株式等に係る譲渡所得等に係る収入金額とみなして、同法及びこの章の規定を適用する。
art-37-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3
The following amounts that a resident or a nonresident who has a permanent establishment holding general shares, etc. receives with respect to the general shares, etc. (excluding the portion of the amount falling under the provisions of Article 25, paragraph (1) of the Income Tax Act; the same applies in paragraph (3) of the following Article), and the amount specified by Cabinet Order that such a person receives with respect to the general shares, etc. due to a cause specified by Cabinet Order, are deemed to be revenue pertaining to capital gains, etc. on general shares, etc., and the provisions of that Act and this Chapter apply:
machine translation, not official
**一** 法人（法人税法第二条第六号に規定する公益法人等を除く。以下この項において同じ。）の所得税法第二条第一項第八号の二に規定する株主等（以下この項において「株主等」という。）がその法人の合併（法人課税信託に係る信託の併合を含む。以下この号において同じ。）（当該法人の株主等に法人税法第二条第十二号に規定する合併法人（信託の併合に係る新たな信託である法人課税信託に係る所得税法第六条の三に規定する受託法人を含む。）又は合併法人との間に当該合併法人の発行済株式若しくは出資（自己が有する自己の株式又は出資を除く。次号及び第三号において「発行済株式等」という。）の全部を直接若しくは間接に保有する関係として政令で定める関係がある法人のうちいずれか一の法人の株式又は出資以外の資産（当該株主等に対する株式又は出資に係る剰余金の配当、利益の配当又は剰余金の分配として交付がされた金銭その他の資産及び合併に反対する当該株主等に対するその買取請求に基づく対価として交付がされる金銭その他の資産を除く。）の交付がされなかつたものを除く。）により交付を受ける金銭の額及び金銭以外の資産の価額の合計額
art-37-10/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-1
the sum of the amount of money and the value of assets other than money received by a shareholder, member, or other investor prescribed in Article 2, paragraph (1), item (viii)-2 of the Income Tax Act (hereinafter referred to as a "shareholder, member, or other investor" in this paragraph) of a corporation (excluding a public interest corporation, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act; hereinafter the same applies in this paragraph) due to a merger of the corporation (including a merger of trusts pertaining to a trust subject to corporate taxation; hereinafter the same applies in this item) (excluding a merger in which no assets other than shares or capital contributions of either the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act (including a trustee corporation prescribed in Article 6-3 of the Income Tax Act pertaining to a trust subject to corporate taxation that is the new trust pertaining to a merger of trusts) or any one corporation having with the merging corporation a relationship specified by Cabinet Order as one of directly or indirectly holding all of the issued shares or capital contributions of the merging corporation (excluding its own shares or capital contributions held by it; referred to as "issued shares, etc." in the following item and item (iii)) were delivered to the shareholders, members, or other investors of the corporation (excluding money or other assets delivered to the shareholders, members, or other investors as dividends of surplus, distributions of profit or distributions of surplus with respect to shares or capital contributions, and money or other assets delivered to shareholders, members, or other investors who oppose the merger as consideration based on their demand for purchase));
machine translation, not official
**二** 法人の株主等がその法人の分割（法人税法第二条第十二号の九イに規定する分割対価資産として同条第十二号の三に規定する分割承継法人（信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける法人課税信託に係る所得税法第六条の三に規定する受託法人を含む。）又は分割承継法人との間に当該分割承継法人の発行済株式等の全部を直接若しくは間接に保有する関係として政令で定める関係がある法人のうちいずれか一の法人の株式又は出資以外の資産の交付がされなかつたもので、当該株式又は出資が法人税法第二条第十二号の二に規定する分割法人（信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する法人課税信託に係る所得税法第六条の三に規定する受託法人を含む。以下この号において同じ。）の発行済株式等の総数又は総額のうちに占める当該分割法人の各株主等の有する当該分割法人の株式の数又は金額の割合に応じて交付されたものを除く。）により交付を受ける金銭の額及び金銭以外の資産の価額の合計額
art-37-10/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-2
the sum of the amount of money and the value of assets other than money received by a shareholder, member, or other investor of a corporation due to a company split of the corporation (excluding a company split in which no assets other than shares or capital contributions of either the successor corporation in a company split prescribed in Article 2, item (xii)-3 of the Corporation Tax Act (including a trustee corporation prescribed in Article 6-3 of the Income Tax Act pertaining to a trust subject to corporate taxation that receives a transfer of part of the trust property from another trust having the same trustee through a trust split) or any one corporation having with the successor corporation a relationship specified by Cabinet Order as one of directly or indirectly holding all of the issued shares, etc. of the successor corporation were delivered as split consideration assets prescribed in Article 2, item (xii)-9, (a) of the Corporation Tax Act, and in which those shares or capital contributions were delivered in proportion to the ratio of the number or amount of shares of the splitting corporation held by each shareholder, member, or other investor of the splitting corporation prescribed in Article 2, item (xii)-2 of the Corporation Tax Act (including a trustee corporation prescribed in Article 6-3 of the Income Tax Act pertaining to a trust subject to corporate taxation that transfers part of its trust property through a trust split as trust property of another trust having the same trustee or of a new trust; hereinafter the same applies in this item) to the total number or total amount of the issued shares, etc. of the splitting corporation);
machine translation, not official
**三** 法人の株主等がその法人の行つた法人税法第二条第十二号の十五の二に規定する株式分配（当該法人の株主等に同号に規定する完全子法人の株式又は出資以外の資産の交付がされなかつたもので、当該株式又は出資が同条第十二号の五の二に規定する現物分配法人の発行済株式等の総数又は総額のうちに占める当該現物分配法人の各株主等の有する当該現物分配法人の株式の数又は金額の割合に応じて交付されたものを除く。）により交付を受ける金銭の額及び金銭以外の資産の価額の合計額
art-37-10/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-3
the sum of the amount of money and the value of assets other than money received by a shareholder, member, or other investor of a corporation due to a share distribution prescribed in Article 2, item (xii)-15-2 of the Corporation Tax Act made by the corporation (excluding a share distribution in which no assets other than shares or capital contributions of the wholly owned subsidiary corporation prescribed in that item were delivered to the shareholders, members, or other investors of the corporation, and in which those shares or capital contributions were delivered in proportion to the ratio of the number or amount of shares of the corporation making a distribution in kind prescribed in item (xii)-5-2 of that Article held by each shareholder, member, or other investor of that corporation to the total number or total amount of the issued shares, etc. of the corporation making a distribution in kind);
machine translation, not official
**四** 法人の株主等がその法人の資本の払戻し（株式に係る剰余金の配当（資本剰余金の額の減少に伴うものに限る。）のうち法人税法第二条第十二号の九に規定する分割型分割（法人課税信託に係る信託の分割を含む。）によるもの及び同条第十二号の十五の二に規定する株式分配以外のもの並びに所得税法第二十四条第一項に規定する出資等減少分配をいう。）により、又はその法人の解散による残余財産の分配として交付を受ける金銭の額及び金銭以外の資産の価額の合計額
art-37-10/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-4
the sum of the amount of money and the value of assets other than money received by a shareholder, member, or other investor of a corporation through a refund of capital of the corporation (meaning a dividend of surplus with respect to shares (limited to one accompanying a decrease in the amount of capital surplus) other than one made through a company split by split-off prescribed in Article 2, item (xii)-9 of the Corporation Tax Act (including a trust split pertaining to a trust subject to corporate taxation) and a share distribution prescribed in item (xii)-15-2 of that Article, and a distribution associated with a reduction in capital, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act), or as a distribution of residual assets upon the dissolution of the corporation;
machine translation, not official
**五** 法人の株主等がその法人の自己の株式又は出資の取得（金融商品取引所（金融商品取引法第二条第十六項に規定する金融商品取引所をいう。次条第二項において同じ。）の開設する市場における購入による取得その他の政令で定める取得及び所得税法第五十七条の四第三項第一号から第三号までに掲げる株式又は出資の同項に規定する場合に該当する場合における取得を除く。）により交付を受ける金銭の額及び金銭以外の資産の価額の合計額
art-37-10/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-5
the sum of the amount of money and the value of assets other than money received by a shareholder, member, or other investor of a corporation through the acquisition by the corporation of its own shares or capital contributions (excluding acquisition through purchase in a market operated by a financial instruments exchange (meaning a financial instruments exchange prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act; the same applies in paragraph (2) of the following Article) and other acquisition specified by Cabinet Order, and acquisition in the case where the shares or capital contributions listed in Article 57-4, paragraph (3), items (i) through (iii) of the Income Tax Act fall under the case prescribed in that paragraph);
machine translation, not official
**六** 法人の株主等がその法人の出資の消却（取得した出資について行うものを除く。）、その法人の出資の払戻し、その法人からの退社若しくは脱退による持分の払戻し又はその法人の株式若しくは出資をその法人が取得することなく消滅させることにより交付を受ける金銭の額及び金銭以外の資産の価額の合計額
art-37-10/par-3/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-6
the sum of the amount of money and the value of assets other than money received by a shareholder, member, or other investor of a corporation through the cancellation of capital contributions of the corporation (excluding cancellation of capital contributions it has acquired), the refund of capital contributions of the corporation, the refund of equity interest upon withdrawal or secession from the corporation, or the extinguishment of shares or capital contributions of the corporation without their acquisition by the corporation;
machine translation, not official
**七** 法人の株主等がその法人の組織変更（当該組織変更に際して当該組織変更をしたその法人の株式又は出資以外の資産が交付されたものに限る。）により交付を受ける金銭の額及び金銭以外の資産の価額の合計額
art-37-10/par-3/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-7
the sum of the amount of money and the value of assets other than money received by a shareholder, member, or other investor of a corporation through an entity conversion of the corporation (limited to one in which assets other than shares or capital contributions of the corporation that has undergone the entity conversion were delivered upon the entity conversion);
machine translation, not official
**八** 公社債の元本の償還（買入れの方法による償還を含む。以下この号において同じ。）により交付を受ける金銭の額及び金銭以外の資産の価額（当該金銭又は金銭以外の資産とともに交付を受ける金銭又は金銭以外の資産で元本の価額の変動に基因するものの価額を含むものとし、第三条第一項第一号に規定する特定公社債以外の公社債の償還により交付を受ける次に掲げる金銭又は金銭以外の資産の価額を除く。）の合計額
art-37-10/par-3/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-3/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-8
the sum of the amount of money and the value of assets other than money received through the redemption of the principal of public and corporate bonds (including redemption by the method of purchase; hereinafter the same applies in this item) (including the value of money or assets other than money that are received together with that money or those assets and that arise from fluctuation in the value of the principal, and excluding the value of the following money or assets other than money received through the redemption of public and corporate bonds other than specified public and corporate bonds prescribed in Article 3, paragraph (1), item (i)):
machine translation, not official
**イ** その償還の日においてその者（イにおいて「対象者」という。）又は当該対象者と政令で定める特殊の関係のある法人を判定の基礎となる株主として選定した場合に当該金銭又は金銭以外の資産の交付をした法人が法人税法第二条第十号に規定する同族会社に該当することとなるときにおける当該対象者その他の政令で定める者が交付を受ける金銭又は金銭以外の資産
art-37-10/par-3/item-8/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-3/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-8/sub-1
money or assets other than money received by the person (referred to as a "covered person" in (a)) or any other person specified by Cabinet Order in the case where the corporation that delivered the money or assets other than money would, on the date of the redemption, fall under a family corporation prescribed in Article 2, item (x) of the Corporation Tax Act if the covered person or a corporation having a special relationship with the covered person specified by Cabinet Order were selected as a shareholder serving as the basis for the determination;
machine translation, not official
**ロ** その償還の日においてその者（ロにおいて「対象者」という。）又は当該対象者と政令で定める特殊の関係のある法人を判定の基礎となる株主として選定した場合に法人税法第二条第十号に規定する同族会社に該当することとなる法人（ロにおいて「同族会社」という。）以外の法人（ロにおいて「特定法人」という。）から交付を受ける当該金銭又は金銭以外の資産のうち、実質的に当該同族会社から交付を受けるものと認められる場合として政令で定める場合における当該対象者その他の政令で定める者が当該特定法人から交付を受けるもの
art-37-10/par-3/item-8/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-3/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-8/sub-2
of money or assets other than money received from a corporation (referred to as a "specified corporation" in (b)) other than a corporation that would, on the date of the redemption, fall under a family corporation prescribed in Article 2, item (x) of the Corporation Tax Act if the person (referred to as a "covered person" in (b)) or a corporation having a special relationship with the covered person specified by Cabinet Order were selected as a shareholder serving as the basis for the determination (referred to as a "family corporation" in (b)), those received from the specified corporation by the covered person or any other person specified by Cabinet Order in the case specified by Cabinet Order as a case where they are found to be substantially received from the family corporation;
machine translation, not official
**九** 分離利子公社債（公社債で元本に係る部分と利子に係る部分とに分離されてそれぞれ独立して取引されるもののうち、当該利子に係る部分であつた公社債をいう。）に係る利子として交付を受ける金銭の額及び金銭以外の資産の価額の合計額
art-37-10/par-3/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-3/item-9 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-9
the sum of the amount of money and the value of assets other than money received as interest pertaining to separated-interest public and corporate bonds (meaning, of public and corporate bonds whose principal portion and interest portion are separated and each traded independently, public and corporate bonds that were the interest portion).
machine translation, not official
**第四項** 投資信託若しくは特定受益証券発行信託（以下この項において「投資信託等」という。）の受益権で一般株式等に該当するもの又は社債的受益権で一般株式等に該当するものを有する居住者又は恒久的施設を有する非居住者がこれらの受益権につき交付を受ける次に掲げる金額は、一般株式等に係る譲渡所得等に係る収入金額とみなして、所得税法及びこの章の規定を適用する。
art-37-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-4
The following amounts that a resident or a nonresident who has a permanent establishment holding a beneficial interest in an investment trust or a specified trust that issues beneficiary certificates (hereinafter referred to as an "investment trust, etc." in this paragraph) that falls under general shares, etc., or a bond-type beneficial interest that falls under general shares, etc., receives with respect to those beneficial interests are deemed to be revenue pertaining to capital gains, etc. on general shares, etc., and the provisions of the Income Tax Act and this Chapter apply:
machine translation, not official
**一** その上場廃止特定受益証券発行信託（その受益権が金融商品取引法第二条第十六項に規定する金融商品取引所に上場されていたことその他の政令で定める要件に該当する特定受益証券発行信託をいう。以下この号及び次号において同じ。）の終了（当該上場廃止特定受益証券発行信託の信託の併合に係るものである場合にあつては、当該上場廃止特定受益証券発行信託の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされた信託の併合に係るものに限る。）又は一部の解約により交付を受ける金銭の額及び金銭以外の資産の価額の合計額
art-37-10/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-4/item-1
the sum of the amount of money and the value of assets other than money received through the termination of the delisted specified trust that issues beneficiary certificates (meaning a specified trust that issues beneficiary certificates that meets the requirements specified by Cabinet Order, such as that its beneficial interests were listed on a financial instruments exchange prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act; hereinafter the same applies in this item and the following item) (where the termination pertains to a merger of trusts of the delisted specified trust that issues beneficiary certificates, limited to one pertaining to a merger of trusts in which assets other than beneficial interests in the trust newly formed by the merger of trusts were delivered to the beneficiaries of the delisted specified trust that issues beneficiary certificates (excluding money or other assets delivered to beneficiaries who oppose the merger of trusts as consideration based on their demand for purchase)) or through its partial cancellation;
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**二** その投資信託等（上場廃止特定受益証券発行信託を除く。以下この号において同じ。）の終了（当該投資信託等の信託の併合に係るものである場合にあつては、当該投資信託等の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされた信託の併合に係るものに限る。）又は一部の解約により交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち当該投資信託等について信託されている金額（当該投資信託等の受益権に係る部分の金額に限る。）に達するまでの金額
art-37-10/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-4/item-2
of the sum of the amount of money and the value of assets other than money received through the termination of the investment trust, etc. (excluding a delisted specified trust that issues beneficiary certificates; hereinafter the same applies in this item) (where the termination pertains to a merger of trusts of the investment trust, etc., limited to one pertaining to a merger of trusts in which assets other than beneficial interests in the trust newly formed by the merger of trusts were delivered to the beneficiaries of the investment trust, etc. (excluding money or other assets delivered to beneficiaries who oppose the merger of trusts as consideration based on their demand for purchase)) or through its partial cancellation, the amount up to the amount held in trust for the investment trust, etc. (limited to the amount of the portion pertaining to the beneficial interests in the investment trust, etc.);
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**三** その特定受益証券発行信託に係る信託の分割（分割信託（信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する信託をいう。次条第四項第二号において同じ。）の受益者に承継信託（信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける信託をいう。同号において同じ。）の受益権以外の資産（信託の分割に反対する当該受益者に対する信託法第百三条第六項に規定する受益権取得請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされたものに限る。）により交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち当該特定受益証券発行信託について信託されている金額（当該特定受益証券発行信託の受益権に係る部分の金額に限る。）に達するまでの金額
art-37-10/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-4/item-3
of the sum of the amount of money and the value of assets other than money received through a trust split pertaining to the specified trust that issues beneficiary certificates (limited to one in which the beneficiaries of the split trust (meaning a trust that transfers part of its trust property through a trust split as trust property of another trust having the same trustee or of a new trust; the same applies in paragraph (4), item (ii) of the following Article) were delivered assets other than beneficial interests in the successor trust (meaning a trust that receives a transfer of part of the trust property from another trust having the same trustee through a trust split; the same applies in that item) (excluding money or other assets delivered to beneficiaries who oppose the trust split as consideration based on a demand for acquisition of beneficial interests prescribed in Article 103, paragraph (6) of the Trust Act)), the amount up to the amount held in trust for the specified trust that issues beneficiary certificates (limited to the amount of the portion pertaining to the beneficial interests in the specified trust that issues beneficiary certificates);
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**四** その特定受益証券発行信託の元本の払戻し（当該特定受益証券発行信託に係る信託の終了若しくは一部の解約又は信託の分割によるものを除く。）により交付を受ける金銭の額
art-37-10/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-4/item-4
the amount of money received through a refund of the principal of the specified trust that issues beneficiary certificates (excluding one made through the termination or partial cancellation of the trust pertaining to the specified trust that issues beneficiary certificates or through a trust split);
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**五** 社債的受益権の元本の償還により交付を受ける金銭の額及び金銭以外の資産の価額の合計額
art-37-10/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-4/item-5
the sum of the amount of money and the value of assets other than money received through the redemption of the principal of a bond-type beneficial interest.
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**第五項** 前三項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-37-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-5
Beyond what is specified in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
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**第六項** 第一項の規定の適用がある場合には、次に定めるところによる。
art-37-10/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-6
Where the provisions of paragraph (1) apply, the following applies:
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**一** 所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号中「山林所得金額」とあるのは、「山林所得金額並びに租税特別措置法第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例）に規定する一般株式等に係る譲渡所得等の金額（以下「一般株式等に係る譲渡所得等の金額」という。）」とする。
art-37-10/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-6/item-1
for the purpose of applying the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, the phrase "amount of timber income" in item (xxx) of that paragraph is deemed to be replaced with "amount of timber income and the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.) of the Act on Special Measures Concerning Taxation (hereinafter referred to as the "amount of capital gains, etc. on general shares, etc.")";
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**二** 所得税法第二十四条第二項の規定の適用については、同項中「又は雑所得」とあるのは、「、譲渡所得又は雑所得」とする。
art-37-10/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-6/item-2
for the purpose of applying the provisions of Article 24, paragraph (2) of the Income Tax Act, the phrase "or miscellaneous income" in that paragraph is deemed to be replaced with ", capital gains or miscellaneous income";
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**三** 所得税法第三十三条第三項の規定の適用については、同項中「譲渡所得の金額」とあるのは「一般株式等に係る譲渡所得の金額」と、「譲渡に要した費用の額」とあるのは「譲渡に要した費用の額並びにその年中に支払うべきその資産を取得するために要した負債の利子」と、「し、その残額」とあるのは「した残額」と、「。以下この条において「譲渡益」という。）から譲渡所得の特別控除額を控除した金額とする」とあるのは「）とする」とする。
art-37-10/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-6/item-3
for the purpose of applying the provisions of Article 33, paragraph (3) of the Income Tax Act, the phrase "Capital gains is" in that paragraph is deemed to be replaced with "Capital gains on general shares, etc. is", the phrase "the cost to transfer those assets" is deemed to be replaced with "the cost to transfer those assets and the interest on liabilities payable during that year that was incurred to acquire those assets", the phrase ", adding together the net balances" is deemed to be replaced with ", and adding together the net balances", and the phrase "; hereinafter such an amount is referred to as 'net gain' in this Article), then applying the special capital gains deduction against the net gain" is deemed to be replaced with ")";
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**四** 所得税法第六十九条の規定の適用については、同条第一項中「譲渡所得の金額」とあるのは「譲渡所得の金額（事業所得の金額及び譲渡所得の金額にあつては、租税特別措置法第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例）に規定する一般株式等に係る譲渡所得等がないものとして計算した金額とする。）」と、「各種所得の金額」とあるのは「各種所得の金額（一般株式等に係る譲渡所得等の金額を除く。）」とする。
art-37-10/par-6/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-6/item-4
for the purpose of applying the provisions of Article 69 of the Income Tax Act, the phrase "amount of capital gains" in paragraph (1) of that Article is deemed to be replaced with "amount of capital gains (for the amount of business income and the amount of capital gains, the amount calculated as if there were no capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.) of the Act on Special Measures Concerning Taxation)", and the phrase "amount of each type of income" is deemed to be replaced with "amount of each type of income (excluding the amount of capital gains, etc. on general shares, etc.)";
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**五** 所得税法第七十一条及び第七十二条から第八十七条までの規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、一般株式等に係る譲渡所得等の金額」とする。
art-37-10/par-6/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-6/item-5
for the purpose of applying the provisions of Article 71 and Articles 72 through 87 of the Income Tax Act, the phrase "amount of gross income" in those provisions is deemed to be replaced with "amount of gross income, amount of capital gains, etc. on general shares, etc.";
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**六** 所得税法第九十二条、第九十五条及び第百六十五条の六の規定の適用については、同法第九十二条第一項中「前節（税率）」とあるのは「前節（税率）及び租税特別措置法第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例）」と、「課税総所得金額」とあるのは「課税総所得金額及び租税特別措置法第三十七条の十第一項に規定する一般株式等に係る課税譲渡所得等の金額の合計額」と、同条第二項中「課税総所得金額に係る所得税額」とあるのは「課税総所得金額に係る所得税額、租税特別措置法第三十七条の十第一項の規定による所得税の額」と、同法第九十五条及び第百六十五条の六中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例）の規定による所得税の額」とする。
art-37-10/par-6/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-6/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-6/item-6
for the purpose of applying the provisions of Articles 92, 95 and 165-6 of the Income Tax Act, the phrase "the preceding Section (Tax Rates)" in Article 92, paragraph (1) of that Act is deemed to be replaced with "the preceding Section (Tax Rates) and Article 37-10, paragraph (1) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.) of the Act on Special Measures Concerning Taxation", the phrase "taxable gross income" is deemed to be replaced with "the sum of the taxable gross income and the amount of taxable capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "amount of income tax on taxable gross income" in paragraph (2) of that Article is deemed to be replaced with "amount of income tax on taxable gross income, the amount of income tax under Article 37-10, paragraph (1) of the Act on Special Measures Concerning Taxation", and the phrase "amount of income tax for that year" in Article 95 and Article 165-6 of that Act is deemed to be replaced with "amount of income tax for that year and the amount of income tax under Article 37-10, paragraph (1) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.) of the Act on Special Measures Concerning Taxation";
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**七** 前各号に定めるもののほか、所得税法第二編第五章の規定による申請又は申告に関する特例その他第一項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-37-10/par-6/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-6/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-6/item-7
beyond what is specified in the preceding items, special provisions concerning applications or returns under Part II, Chapter V of the Income Tax Act and other necessary matters concerning the application of the provisions of laws and regulations on income tax in the case where the provisions of paragraph (1) apply are specified by Cabinet Order.
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### 第三十七条の十一（上場株式等に係る譲渡所得等の課税の特例） — Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.
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art-37-11 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11 · https://japanlaw.org/l/332AC0000000026/art-37-11
**第一項** 居住者又は恒久的施設を有する非居住者が、平成二十八年一月一日以後に上場株式等の譲渡をした場合には、当該上場株式等の譲渡による事業所得、譲渡所得及び雑所得（所得税法第四十一条の二の規定に該当する事業所得及び雑所得並びに第三十二条第二項の規定に該当する譲渡所得を除く。第三項及び第四項において「上場株式等に係る譲渡所得等」という。）については、同法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該上場株式等の譲渡に係る事業所得の金額、譲渡所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「上場株式等に係る譲渡所得等の金額」という。）に対し、上場株式等に係る課税譲渡所得等の金額（上場株式等に係る譲渡所得等の金額（第六項において準用する前条第六項第五号の規定により読み替えられた同法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額）をいう。）の百分の十五に相当する金額に相当する所得税を課する。この場合において、上場株式等に係る譲渡所得等の金額の計算上生じた損失の金額があるときは、同法その他所得税に関する法令の規定の適用については、当該損失の金額は生じなかつたものとみなす。
art-37-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-1
Where a resident or a nonresident who has a permanent establishment transfers listed shares, etc. on or after January 1, 2016, with respect to the business income, capital gains and miscellaneous income from the transfer of the listed shares, etc. (excluding business income and miscellaneous income falling under the provisions of Article 41-2 of the Income Tax Act and capital gains falling under the provisions of Article 32, paragraph (2); referred to as "capital gains, etc. on listed shares, etc." in paragraphs (3) and (4)), notwithstanding the provisions of Articles 22 and 89 and Article 165 of that Act, income tax is imposed, separately from other income, on the amount calculated pursuant to the provisions of Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income pertaining to the transfer of the listed shares, etc. during that year (hereinafter referred to as the "amount of capital gains, etc. on listed shares, etc." in this paragraph), in an amount equivalent to 15 percent of the amount of taxable capital gains, etc. on listed shares, etc. (meaning the amount of capital gains, etc. on listed shares, etc. (where the provisions of Articles 72 through 87 of that Act as replaced pursuant to the provisions of paragraph (6), item (v) of the preceding Article as applied mutatis mutandis pursuant to paragraph (6) apply, the amount after that application)). In this case, if there is an amount of losses arising in the calculation of the amount of capital gains, etc. on listed shares, etc., the amount of losses is deemed not to have arisen for the purpose of applying the provisions of that Act and other laws and regulations concerning income tax.
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**第二項** この条において「上場株式等」とは、株式等（前条第二項に規定する株式等をいう。第一号において同じ。）のうち次に掲げるものをいう。
art-37-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2
In this Article, "listed shares, etc." means the following among shares, etc. (meaning shares, etc. prescribed in paragraph (2) of the preceding Article; the same applies in item (i)):
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**一** 株式等で金融商品取引所に上場されているものその他これに類するものとして政令で定めるもの
art-37-11/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-1
shares, etc. listed on a financial instruments exchange and others specified by Cabinet Order as being similar thereto;
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**二** 投資信託でその設定に係る受益権の募集が第八条の四第一項第二号に規定する公募により行われたもの（第三条の二に規定する特定株式投資信託を除く。）の受益権
art-37-11/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-2
beneficial interests in an investment trust the offering of whose beneficial interests at its establishment was made through a public offering prescribed in Article 8-4, paragraph (1), item (ii) (excluding a specified stock investment trust prescribed in Article 3-2);
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**三** 第八条の四第一項第三号に規定する特定投資法人の投資信託及び投資法人に関する法律第二条第十四項に規定する投資口
art-37-11/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-3
investment equity prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations of a specified investment corporation prescribed in Article 8-4, paragraph (1), item (iii);
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**三の二** 特定受益証券発行信託（その信託契約の締結時において委託者が取得する受益権の募集が第八条の四第一項第四号に規定する公募により行われたものに限る。）の受益権
art-37-11/par-2/item-3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-3-2 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-3-2
beneficial interests in a specified trust that issues beneficiary certificates (limited to one the offering of whose beneficial interests acquired by the settlor at the time of the conclusion of its trust contract was made through a public offering prescribed in Article 8-4, paragraph (1), item (iv));
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**四** 特定目的信託（その信託契約の締結時において原委託者が取得する社債的受益権の募集が第八条の二第一項第二号に規定する公募により行われたものに限る。）の社債的受益権
art-37-11/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-4
bond-type beneficial interests in a special purpose trust (limited to one the offering of whose bond-type beneficial interests acquired by the original entrustor at the time of the conclusion of its trust contract was made through a public offering prescribed in Article 8-2, paragraph (1), item (ii));
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**五** 国債及び地方債
art-37-11/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-5
national government bonds and local government bonds;
machine translation, not official
**六** 外国又はその地方公共団体が発行し、又は保証する債券
art-37-11/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-6
bonds issued or guaranteed by a foreign state or a local government thereof;
machine translation, not official
**七** 会社以外の法人が特別の法律により発行する債券（外国法人に係るもの並びに投資信託及び投資法人に関する法律第二条第十九項に規定する投資法人債、同法第百三十九条の十二第一項に規定する短期投資法人債、資産の流動化に関する法律第二条第七項に規定する特定社債及び同条第八項に規定する特定短期社債を除く。）
art-37-11/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-7
bonds issued under a special Act by a corporation other than a company (excluding those pertaining to a foreign corporation, and investment corporation bonds prescribed in Article 2, paragraph (19) of the Act on Investment Trusts and Investment Corporations, short-term investment corporation bonds prescribed in Article 139-12, paragraph (1) of that Act, specified corporate bonds prescribed in Article 2, paragraph (7) of the Act on the Securitization of Assets and specified short-term corporate bonds prescribed in paragraph (8) of that Article);
machine translation, not official
**八** 公社債でその発行の際の金融商品取引法第二条第三項に規定する有価証券の募集が同項に規定する取得勧誘であつて同項第一号に掲げる場合に該当するものとして政令で定めるものにより行われたもの
art-37-11/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-8
public and corporate bonds for which the public offering of securities prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act at the time of their issuance was made through a solicitation of offers to acquire prescribed in that paragraph that is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph;
machine translation, not official
**九** 社債のうち、その発行の日前九月以内（外国法人にあつては、十二月以内）に金融商品取引法第五条第一項に規定する有価証券届出書、同法第二十四条第一項に規定する有価証券報告書その他政令で定める書類（第十一号ロにおいて「有価証券報告書等」という。）を内閣総理大臣に提出している法人が発行するもの
art-37-11/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-9
corporate bonds issued by a corporation that has submitted to the Prime Minister, within nine months (or 12 months, for a foreign corporation) before the date of their issuance, a securities registration statement prescribed in Article 5, paragraph (1) of the Financial Instruments and Exchange Act, an annual securities report prescribed in Article 24, paragraph (1) of that Act or any other document specified by Cabinet Order (referred to as an "annual securities report, etc." in item (xi), (b));
machine translation, not official
**十** 金融商品取引所（これに類するもので外国の法令に基づき設立されたものを含む。以下この号において同じ。）において当該金融商品取引所の規則に基づき公表された公社債情報（一定の期間内に発行する公社債の種類及び総額、その公社債の発行者の財務状況及び事業の内容その他当該公社債及び当該発行者に関して明らかにされるべき基本的な情報をいう。以下この号において同じ。）に基づき発行する公社債で、その発行の際に作成される目論見書に、当該公社債が当該公社債情報に基づき発行されるものである旨の記載のあるもの
art-37-11/par-2/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-10
public and corporate bonds issued based on public and corporate bond information (meaning basic information that should be disclosed concerning public and corporate bonds and their issuer, such as the type and total amount of public and corporate bonds to be issued within a certain period and the financial condition and business of the issuer of those public and corporate bonds; hereinafter the same applies in this item) published on a financial instruments exchange (including one similar thereto that has been established under the laws and regulations of a foreign state; hereinafter the same applies in this item) under the rules of the financial instruments exchange, for which the prospectus prepared at the time of their issuance states that the public and corporate bonds are issued based on that public and corporate bond information;
machine translation, not official
**十一** 国外において発行された公社債で、次に掲げるもの
art-37-11/par-2/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-11 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-11
public and corporate bonds issued outside Japan that are listed below:
machine translation, not official
**イ** 金融商品取引法第二条第四項に規定する有価証券の売出し（同項に規定する売付け勧誘等であつて同項第一号に掲げる場合に該当するものとして政令で定める場合に該当するものに限る。）に応じて取得した公社債（ロにおいて「売出し公社債」という。）で、当該取得の時から引き続き当該有価証券の売出しをした金融商品取引業者等（第三十七条の十一の三第三項第一号に規定する金融商品取引業者等をいう。ロにおいて同じ。）の営業所（同号に規定する営業所をいう。ロにおいて同じ。）において保管の委託がされているもの
art-37-11/par-2/item-11/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-11/sub-1
public and corporate bonds acquired in response to a secondary distribution of securities prescribed in Article 2, paragraph (4) of the Financial Instruments and Exchange Act (limited to one that is a solicitation of offers to sell, etc. prescribed in that paragraph and falls under the case specified by Cabinet Order as falling under the case listed in item (i) of that paragraph) (referred to as "bonds acquired in a secondary distribution" in (b)), custody of which has been continuously entrusted, since the time of the acquisition, to the business office (meaning a business office prescribed in that item; the same applies in (b)) of the financial instruments business operator, etc. (meaning a financial instruments business operator, etc. prescribed in Article 37-11-3, paragraph (3), item (i); the same applies in (b)) that conducted the secondary distribution of securities;
machine translation, not official
**ロ** 金融商品取引法第二条第四項に規定する売付け勧誘等に応じて取得した公社債（売出し公社債を除く。）で、当該取得の日前九月以内（外国法人にあつては、十二月以内）に有価証券報告書等を提出している会社が発行したもの（当該取得の時から引き続き当該売付け勧誘等をした金融商品取引業者等の営業所において保管の委託がされているものに限る。）
art-37-11/par-2/item-11/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-11/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-11/sub-2
public and corporate bonds acquired in response to a solicitation of offers to sell, etc. prescribed in Article 2, paragraph (4) of the Financial Instruments and Exchange Act (excluding bonds acquired in a secondary distribution) that were issued by a company that has submitted an annual securities report, etc. within nine months (or 12 months, for a foreign corporation) before the date of the acquisition (limited to those custody of which has been continuously entrusted, since the time of the acquisition, to the business office of the financial instruments business operator, etc. that made the solicitation of offers to sell, etc.);
machine translation, not official
**十二** 外国法人が発行し、又は保証する債券で政令で定めるもの
art-37-11/par-2/item-12 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-12 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-12
bonds issued or guaranteed by a foreign corporation that are specified by Cabinet Order;
machine translation, not official
**十三** 銀行業若しくは金融商品取引法第二十八条第一項に規定する第一種金融商品取引業を行う者（同法第二十九条の四の二第八項に規定する第一種少額電子募集取扱業者及び同法第二十九条の四の四第七項に規定する非上場有価証券特例仲介等業者を除く。）若しくは外国の法令に準拠して当該国において銀行業若しくは同法第二条第八項に規定する金融商品取引業を行う法人（以下この号において「銀行等」という。）又は次に掲げる者が発行した社債（その取得をした者が実質的に多数でないものとして政令で定めるものを除く。）
art-37-11/par-2/item-13 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-13
corporate bonds issued by a person engaged in banking business or in type I financial instruments business prescribed in Article 28, paragraph (1) of the Financial Instruments and Exchange Act (excluding a type I small-amount electronic public offering handling business operator prescribed in Article 29-4-2, paragraph (8) of that Act and a special intermediary, etc. for unlisted securities prescribed in Article 29-4-4, paragraph (7) of that Act), or by a corporation engaged in banking business or in financial instruments business prescribed in Article 2, paragraph (8) of that Act in a foreign state in accordance with the laws and regulations of the state (hereinafter referred to as a "bank, etc." in this item), or by any of the persons listed below (excluding those specified by Cabinet Order as bonds whose acquirers are substantially not many in number):
machine translation, not official
**イ** 銀行等がその発行済株式又は出資の全部を直接又は間接に保有する関係として政令で定める関係（ロにおいて「完全支配の関係」という。）にある法人
art-37-11/par-2/item-13/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-13/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-13/sub-1
a corporation that has a relationship specified by Cabinet Order as one in which a bank, etc. directly or indirectly holds all of its issued shares or capital contributions (referred to as a "relationship of full control" in (b));
machine translation, not official
**ロ** 親法人（銀行等の発行済株式又は出資の全部を直接又は間接に保有する関係として政令で定める関係のある法人をいう。）が完全支配の関係にある当該銀行等以外の法人
art-37-11/par-2/item-13/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-13/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-13/sub-2
a corporation other than the bank, etc. with which a parent corporation (meaning a corporation that has a relationship specified by Cabinet Order as one of directly or indirectly holding all of the issued shares or capital contributions of a bank, etc.) has a relationship of full control;
machine translation, not official
**十四** 平成二十七年十二月三十一日以前に発行された公社債（その発行の時において法人税法第二条第十号に規定する同族会社に該当する会社が発行したものを除く。）
art-37-11/par-2/item-14 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-14
public and corporate bonds issued on or before December 31, 2015 (excluding those issued by a company that fell under a family corporation prescribed in Article 2, item (x) of the Corporation Tax Act at the time of their issuance).
machine translation, not official
**第三項** 上場株式等を有する居住者又は恒久的施設を有する非居住者が、当該上場株式等につき交付を受ける前条第三項各号に掲げる金額及び同項に規定する政令で定める事由により当該上場株式等につき交付を受ける同項に規定する政令で定める金額は、上場株式等に係る譲渡所得等に係る収入金額とみなして、所得税法及びこの章の規定を適用する。
art-37-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-3
The amounts listed in the items of paragraph (3) of the preceding Article that a resident or a nonresident who has a permanent establishment holding listed shares, etc. receives with respect to the listed shares, etc., and the amount specified by Cabinet Order prescribed in that paragraph that such a person receives with respect to the listed shares, etc. due to a cause specified by Cabinet Order prescribed in that paragraph, are deemed to be revenue pertaining to capital gains, etc. on listed shares, etc., and the provisions of the Income Tax Act and this Chapter apply.
machine translation, not official
**第四項** 投資信託若しくは特定受益証券発行信託（以下この項において「投資信託等」という。）の受益権で上場株式等に該当するもの又は社債的受益権で上場株式等に該当するものを有する居住者又は恒久的施設を有する非居住者がこれらの受益権につき交付を受ける次に掲げる金額は、上場株式等に係る譲渡所得等に係る収入金額とみなして、所得税法及びこの章の規定を適用する。
art-37-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-4
The following amounts that a resident or a nonresident who has a permanent establishment holding a beneficial interest in an investment trust or a specified trust that issues beneficiary certificates (hereinafter referred to as an "investment trust, etc." in this paragraph) that falls under listed shares, etc., or a bond-type beneficial interest that falls under listed shares, etc., receives with respect to those beneficial interests are deemed to be revenue pertaining to capital gains, etc. on listed shares, etc., and the provisions of the Income Tax Act and this Chapter apply:
machine translation, not official
**一** その投資信託等の終了（当該投資信託等の信託の併合に係るものである場合にあつては、当該投資信託等の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされた信託の併合に係るものに限る。）又は一部の解約により交付を受ける金銭の額及び金銭以外の資産の価額の合計額
art-37-11/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-4/item-1
the sum of the amount of money and the value of assets other than money received through the termination of the investment trust, etc. (where the termination pertains to a merger of trusts of the investment trust, etc., limited to one pertaining to a merger of trusts in which assets other than beneficial interests in the trust newly formed by the merger of trusts were delivered to the beneficiaries of the investment trust, etc. (excluding money or other assets delivered to beneficiaries who oppose the merger of trusts as consideration based on their demand for purchase)) or through its partial cancellation;
machine translation, not official
**二** その特定受益証券発行信託に係る信託の分割（分割信託の受益者に承継信託の受益権以外の資産（信託の分割に反対する当該受益者に対する信託法第百三条第六項に規定する受益権取得請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされたものに限る。）により交付を受ける金銭の額及び金銭以外の資産の価額の合計額
art-37-11/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-4/item-2
the sum of the amount of money and the value of assets other than money received through a trust split pertaining to the specified trust that issues beneficiary certificates (limited to one in which the beneficiaries of the split trust were delivered assets other than beneficial interests in the successor trust (excluding money or other assets delivered to beneficiaries who oppose the trust split as consideration based on a demand for acquisition of beneficial interests prescribed in Article 103, paragraph (6) of the Trust Act));
machine translation, not official
**三** その特定受益証券発行信託の元本の払戻し（当該特定受益証券発行信託に係る信託の終了若しくは一部の解約又は信託の分割によるものを除く。）により交付を受ける金銭の額
art-37-11/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-4/item-3
the amount of money received through a refund of the principal of the specified trust that issues beneficiary certificates (excluding one made through the termination or partial cancellation of the trust pertaining to the specified trust that issues beneficiary certificates or through a trust split);
machine translation, not official
**四** 社債的受益権の元本の償還により交付を受ける金銭の額及び金銭以外の資産の価額の合計額
art-37-11/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-4/item-4
the sum of the amount of money and the value of assets other than money received through the redemption of the principal of a bond-type beneficial interest.
machine translation, not official
**第五項** 前三項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-37-11/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-5
Beyond what is specified in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
**第六項** 前条第六項の規定は、第一項の規定の適用がある場合について準用する。この場合において、同条第六項中「第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例）」とあるのは「第三十七条の十一第一項（上場株式等に係る譲渡所得等の課税の特例）」と、「一般株式等に係る譲渡所得等の金額」とあるのは「上場株式等に係る譲渡所得等の金額」と、「一般株式等に係る譲渡所得の金額」とあるのは「上場株式等に係る譲渡所得の金額」と、「一般株式等に係る譲渡所得等が」とあるのは「上場株式等に係る譲渡所得等が」と、「第三十七条の十第一項に規定する一般株式等に係る課税譲渡所得等の金額」とあるのは「第三十七条の十一第一項に規定する上場株式等に係る課税譲渡所得等の金額」と、「第三十七条の十第一項の」とあるのは「第三十七条の十一第一項の」と読み替えるものとする。
art-37-11/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-6
The provisions of paragraph (6) of the preceding Article apply mutatis mutandis where the provisions of paragraph (1) apply. In this case, in paragraph (6) of that Article, the phrase "Article 37-10, paragraph (1) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.)" is deemed to be replaced with "Article 37-11, paragraph (1) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.)", the phrase "amount of capital gains, etc. on general shares, etc." is deemed to be replaced with "amount of capital gains, etc. on listed shares, etc.", the phrase "amount of capital gains on general shares, etc." is deemed to be replaced with "amount of capital gains on listed shares, etc.", the phrase "no capital gains, etc. on general shares, etc." is deemed to be replaced with "no capital gains, etc. on listed shares, etc.", the phrase "the amount of taxable capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1)" is deemed to be replaced with "the amount of taxable capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1)", and the phrase "under Article 37-10, paragraph (1)" is deemed to be replaced with "under Article 37-11, paragraph (1)".
machine translation, not official
### 第三十七条の十一の二（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例） — Special Provisions on Taxation of Capital Gains, etc. on Shares, etc. in the Case Where Specified Managed Shares, etc. Have Lost Their Value
caption: machine translation, not official
art-37-11-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-2
**第一項** 居住者又は恒久的施設を有する非居住者について、その有する特定管理株式等（当該居住者又は恒久的施設を有する非居住者の開設する特定口座（次条第三項第一号に規定する特定口座をいう。以下この項において同じ。）に係る同条第一項に規定する特定口座内保管上場株式等（政令で定めるところにより特定口座に移管されたものを除く。）が上場株式等（前条第二項に規定する上場株式等をいう。以下第三十七条の十一の四まで、第三十七条の十一の六及び第三十七条の十二の二において同じ。）に該当しないこととなつた内国法人が発行した株式又は公社債につき、当該上場株式等に該当しないこととなつた日以後引き続き当該特定口座を開設する金融商品取引業者等（同号に規定する金融商品取引業者等をいう。）に開設される特定管理口座（当該特定口座内保管上場株式等が上場株式等に該当しないこととなつた内国法人が発行した株式又は公社債につき当該特定口座から移管により保管の委託がされることその他の財務省令で定める要件を満たす口座をいう。以下この項及び次項において同じ。）に係る振替口座簿（社債、株式等の振替に関する法律に規定する振替口座簿をいう。以下この項及び次項並びに次条第一項及び第三項において同じ。）に記載若しくは記録がされ、又は特定管理口座に保管の委託がされている当該内国法人が発行した株式又は公社債をいう。以下この項及び次項において同じ。）又は特定口座内公社債（当該特定口座に係る振替口座簿に記載若しくは記録がされ、又は当該特定口座に保管の委託がされている内国法人が発行した公社債をいう。）が株式又は公社債としての価値を失つたことによる損失が生じた場合として次に掲げる事実が発生したときは、当該事実が発生したことは当該特定管理株式等又は特定口座内公社債の譲渡をしたことと、当該損失の金額として政令で定める金額は第三十七条の十二の二第二項に規定する上場株式等の譲渡をしたことにより生じた損失の金額とそれぞれみなして、この条、前条及び第三十七条の十二の二の規定その他の所得税に関する法令の規定を適用する。
art-37-11-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-1
Where, with respect to a resident or a nonresident who has a permanent establishment, any of the following facts occurs as a case where a loss has arisen because specified managed shares, etc. held by that person (meaning shares or public and corporate bonds issued by a domestic corporation whose shares or public and corporate bonds, as listed shares, etc. held in a specified account prescribed in paragraph (1) of the following Article pertaining to a specified account (meaning a specified account prescribed in paragraph (3), item (i) of the following Article; hereinafter the same applies in this paragraph) opened by the resident or nonresident who has a permanent establishment (excluding those moved to the specified account pursuant to the provisions of Cabinet Order), have ceased to fall under listed shares, etc. (meaning listed shares, etc. prescribed in paragraph (2) of the preceding Article; hereinafter the same applies up to Article 37-11-4 and in Article 37-11-6 and Article 37-12-2), which, since the date on which they ceased to fall under listed shares, etc., have continuously been entered or recorded in the transfer account book (meaning the transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares; hereinafter the same applies in this paragraph and the following paragraph and in paragraphs (1) and (3) of the following Article) pertaining to a specified management account (meaning an account that meets the requirements specified by Order of the Ministry of Finance, such as that custody of the shares or public and corporate bonds issued by a domestic corporation whose listed shares, etc. held in the specified account have ceased to fall under listed shares, etc. is entrusted by moving them from the specified account; hereinafter the same applies in this paragraph and the following paragraph) opened with the financial instruments business operator, etc. (meaning a financial instruments business operator, etc. prescribed in that item) with which the specified account is opened, or custody of which has been entrusted to the specified management account; hereinafter the same applies in this paragraph and the following paragraph) or public and corporate bonds held in a specified account (meaning public and corporate bonds issued by a domestic corporation that are entered or recorded in the transfer account book pertaining to the specified account or custody of which has been entrusted to the specified account) have lost their value as shares or public and corporate bonds, the occurrence of that fact is deemed to be a transfer of the specified managed shares, etc. or of the public and corporate bonds held in a specified account, and the amount specified by Cabinet Order as the amount of that loss is deemed to be the amount of losses arising from a transfer of listed shares, etc. prescribed in Article 37-12-2, paragraph (2), and the provisions of this Article, the preceding Article and Article 37-12-2 and other provisions of laws and regulations concerning income tax apply:
machine translation, not official
**一** 当該特定管理株式等又は特定口座内公社債を発行した内国法人が解散（合併による解散を除く。）をし、その清算が結了したこと。
art-37-11-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-1/item-1
the domestic corporation that issued the specified managed shares, etc. or the public and corporate bonds held in a specified account has dissolved (excluding dissolution due to a merger) and its liquidation has been completed;
machine translation, not official
**二** 前号に掲げる事実に類する事実として政令で定めるもの
art-37-11-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-1/item-2
a fact specified by Cabinet Order as being similar to the fact listed in the preceding item.
machine translation, not official
**第二項** 居住者又は恒久的施設を有する非居住者が、特定管理口座（その者が二以上の特定管理口座を有する場合には、それぞれの特定管理口座。以下この項において同じ。）の振替口座簿に記載若しくは記録がされ、又は特定管理口座に保管の委託がされている特定管理株式等の譲渡（これに類するものとして政令で定めるものを含み、有価証券先物取引の方法により行うものを除く。以下第三十七条の十一の六まで、第三十七条の十二の二及び第三十七条の十三の三において同じ。）をした場合には、政令で定めるところにより、当該特定管理株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該特定管理株式等の譲渡以外の株式等（第三十七条の十第二項に規定する株式等をいう。）の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
art-37-11-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-2
Where a resident or a nonresident who has a permanent establishment transfers (including a transaction specified by Cabinet Order as being similar to a transfer, and excluding a transfer made by the method of a securities futures transaction; hereinafter the same applies up to Article 37-11-6 and in Article 37-12-2 and Article 37-13-3) specified managed shares, etc. that are entered or recorded in the transfer account book of a specified management account (where the person has two or more specified management accounts, each of them; hereinafter the same applies in this paragraph) or custody of which has been entrusted to a specified management account, the amount of business income, the amount of capital gains or the amount of miscellaneous income from the transfer of the specified managed shares, etc. and the amount of business income, the amount of capital gains or the amount of miscellaneous income from the transfer of shares, etc. (meaning shares, etc. prescribed in Article 37-10, paragraph (2)) other than the specified managed shares, etc. are to be calculated separately pursuant to the provisions of Cabinet Order.
machine translation, not official
**第三項** 第一項の規定は、政令で定めるところにより、同項に規定する事実が発生した日の属する年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、同項に規定する損失の金額として政令で定める金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-37-11-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-3
The provisions of paragraph (1) apply, pursuant to the provisions of Cabinet Order, only where the final return for the year that includes the date on which the fact prescribed in that paragraph occurred contains a statement to the effect that the person seeks the application of the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount specified by Cabinet Order as the amount of losses prescribed in that paragraph and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第四項** 税務署長は、前項の確定申告書の提出がなかつた場合又は同項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-37-11-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-4
Even if the final return referred to in the preceding paragraph is not filed, or a final return is filed without the statement or document referred to in that paragraph, the district director may apply paragraph (1) if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or document, but only if a document giving that statement and the document prescribed by Order of the Ministry of Finance referred to in that paragraph are submitted.
machine translation, not official
**第五項** 第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-37-11-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-5
Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraphs (1) and (2).
machine translation, not official
### 第三十七条の十一の三（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例） — Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account
caption: machine translation, not official
art-37-11-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-3
**第一項** 居住者又は恒久的施設を有する非居住者が、上場株式等保管委託契約に基づき特定口座（その者が二以上の特定口座を有する場合には、それぞれの特定口座。以下この項及び次項において同じ。）に係る振替口座簿に記載若しくは記録がされ、又は特定口座に保管の委託がされている上場株式等（以下第三十七条の十一の六までにおいて「特定口座内保管上場株式等」という。）の譲渡をした場合には、政令で定めるところにより、当該特定口座内保管上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該特定口座内保管上場株式等以外の株式等（第三十七条の十第二項に規定する株式等をいう。次項において同じ。）の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
art-37-11-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-1
Where a resident or a nonresident who has a permanent establishment transfers listed shares, etc. that, based on a contract for custody of listed shares, etc., are entered or recorded in the transfer account book pertaining to a specified account (where the person has two or more specified accounts, each of them; hereinafter the same applies in this paragraph and the following paragraph) or custody of which has been entrusted to a specified account (hereinafter referred to as "listed shares, etc. held in a specified account" up to Article 37-11-6), the amount of business income, the amount of capital gains or the amount of miscellaneous income from the transfer of the listed shares, etc. held in a specified account and the amount of business income, the amount of capital gains or the amount of miscellaneous income from the transfer of shares, etc. (meaning shares, etc. prescribed in Article 37-10, paragraph (2); the same applies in the following paragraph) other than the listed shares, etc. held in a specified account are to be calculated separately pursuant to the provisions of Cabinet Order.
machine translation, not official
**第二項** 金融商品取引法第百五十六条の二十四第一項に規定する信用取引又は発行日取引（有価証券が発行される前にその有価証券の売買を行う取引であつて財務省令で定める取引をいう。）（以下この条及び次条において「信用取引等」という。）を行う居住者又は恒久的施設を有する非居住者が、上場株式等信用取引等契約に基づき上場株式等の信用取引等を特定口座において処理した場合には、政令で定めるところにより、当該特定口座において処理した信用取引等による上場株式等の譲渡又は当該信用取引等の決済のために行う上場株式等の譲渡（当該上場株式等の譲渡に係る株式等と同一銘柄の株式等の買付けにより取引の決済を行う場合又は当該上場株式等の譲渡に係る株式等と同一銘柄の株式等を買い付けた取引の決済のために行う場合に限る。以下この項、次項及び第八項において「信用取引等に係る上場株式等の譲渡」という。）による事業所得の金額又は雑所得の金額と当該信用取引等に係る上場株式等の譲渡以外の株式等の譲渡による事業所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
art-37-11-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-2
Where a resident or a nonresident who has a permanent establishment conducting margin transactions prescribed in Article 156-24, paragraph (1) of the Financial Instruments and Exchange Act or when-issued transactions (meaning transactions specified by Order of the Ministry of Finance that are transactions for the purchase and sale of securities before they are issued) (hereinafter referred to as "margin transactions, etc." in this Article and the following Article) processes margin transactions, etc. in listed shares, etc. in a specified account based on a contract for margin trading, etc. in listed shares, etc., the amount of business income or the amount of miscellaneous income from transfers of listed shares, etc. through margin transactions, etc. processed in the specified account or from transfers of listed shares, etc. made to settle the margin transactions, etc. (limited to the case where the transaction is settled by purchasing shares, etc. of the same class as the shares, etc. pertaining to the transfer of the listed shares, etc., or where the transfer is made to settle a transaction in which shares, etc. of the same class as the shares, etc. pertaining to the transfer of the listed shares, etc. were purchased; hereinafter referred to as a "transfer of listed shares, etc. through margin transactions, etc." in this paragraph, the following paragraph and paragraph (8)) and the amount of business income or the amount of miscellaneous income from transfers of shares, etc. other than transfers of listed shares, etc. through margin transactions, etc. are to be calculated separately pursuant to the provisions of Cabinet Order.
machine translation, not official
**第三項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-37-11-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特定口座 居住者又は恒久的施設を有する非居住者が、前二項の規定の適用を受けるため、金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。）、同法第二条第十一項に規定する登録金融機関又は投資信託及び投資法人に関する法律第二条第十一項に規定する投資信託委託会社（以下この条、次条及び第三十七条の十一の六において「金融商品取引業者等」という。）の営業所（国内にある営業所又は事務所をいう。以下この条、次条及び第三十七条の十一の六において同じ。）の長に、政令で定めるところにより、その口座の名称、当該金融商品取引業者等の営業所の名称及び所在地、その口座に設ける勘定の種類、その口座に係る振替口座簿に記載若しくは記録がされ、又はその口座に保管の委託がされている上場株式等の譲渡及びその口座において処理された信用取引等に係る上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額の計算につき第一項又は前項の規定の適用を受ける旨その他の財務省令で定める事項を記載した届出書（以下第六項までにおいて「特定口座開設届出書」という。）の提出（当該特定口座開設届出書の提出に代えて行う電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法をいう。次条第一項及び第三十七条の十一の六第二項において同じ。）による当該特定口座開設届出書に記載すべき事項の提供を含む。以下第六項までにおいて同じ。）をして、当該金融商品取引業者等との間で締結した上場株式等保管委託契約又は上場株式等信用取引等契約に基づき開設された上場株式等の振替口座簿への記載若しくは記録若しくは保管の委託又は上場株式等の信用取引等に係る口座（当該口座においてこれらの契約及び第三十七条の十一の六第四項第一号に規定する上場株式配当等受領委任契約に基づく取引以外の取引に関する事項を扱わないものに限る。）をいう。
art-37-11-3/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-1
specified account: an account that a resident or a nonresident who has a permanent establishment, in order to receive the application of the provisions of the preceding two paragraphs, has opened, by submitting, pursuant to the provisions of Cabinet Order, to the head of a business office (meaning a business office or office located in Japan; hereinafter the same applies in this Article, the following Article and Article 37-11-6) of a financial instruments business operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a person engaged in type I financial instruments business prescribed in Article 28, paragraph (1) of that Act), a registered financial institution prescribed in Article 2, paragraph (11) of that Act or an investment trust management company prescribed in Article 2, paragraph (11) of the Act on Investment Trusts and Investment Corporations (hereinafter referred to as a "financial instruments business operator, etc." in this Article, the following Article and Article 37-11-6) a written notification stating the name of the account, the name and location of the business office of the financial instruments business operator, etc., the types of account to be set up in the account, a statement to the effect that the person is to receive the application of the provisions of paragraph (1) or the preceding paragraph to the calculation of the amount of business income, the amount of capital gains or the amount of miscellaneous income from transfers of listed shares, etc. that are entered or recorded in the transfer account book pertaining to the account or custody of which has been entrusted to the account and from transfers of listed shares, etc. through margin transactions, etc. processed in the account, and other matters specified by Order of the Ministry of Finance (hereinafter referred to as a "written notification for opening a specified account" up to paragraph (6)) (the submission includes the provision, by electronic or magnetic means (meaning the method of using an electronic data processing system or any other method using information and communications technology; the same applies in paragraph (1) of the following Article and Article 37-11-6, paragraph (2)), of the matters to be stated in the written notification for opening a specified account in lieu of submitting the written notification for opening a specified account; hereinafter the same applies up to paragraph (6)), based on a contract for custody of listed shares, etc. or a contract for margin trading, etc. in listed shares, etc. concluded with the financial instruments business operator, etc., for the entry or recording in the transfer account book or custody of listed shares, etc. or for margin transactions, etc. in listed shares, etc. (limited to an account in which no matters concerning transactions other than those based on these contracts and on a contract entrusting receipt of listed share dividends, etc. prescribed in Article 37-11-6, paragraph (4), item (i) are handled);
machine translation, not official
**二** 上場株式等保管委託契約 第一項の規定の適用を受けるために同項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る契約（信用取引等に係るものを除く。）で、その契約書において、上場株式等の振替口座簿への記載若しくは記録又は保管の委託は当該記載若しくは記録又は保管の委託に係る口座に設けられた特定保管勘定（当該契約に基づき当該口座に係る振替口座簿に記載若しくは記録又は保管の委託がされる上場株式等につき、当該記載若しくは記録又は保管の委託に関する記録を他の取引に関する記録と区分して行うための勘定をいう。）において行うこと、当該特定保管勘定においては当該居住者又は恒久的施設を有する非居住者の次に掲げる上場株式等（政令で定めるものを除く。）のみを受け入れること、当該特定保管勘定において振替口座簿への記載若しくは記録又は保管の委託がされている上場株式等の譲渡は当該金融商品取引業者等への売委託による方法、当該金融商品取引業者等に対してする方法その他政令で定める方法によりすることその他政令で定める事項が定められているものをいう。
art-37-11-3/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-2
contract for custody of listed shares, etc.: a contract concerning the entry or recording in the transfer account book or custody of listed shares, etc. (excluding one pertaining to margin transactions, etc.) concluded with a financial instruments business operator, etc. by the resident or nonresident who has a permanent establishment referred to in paragraph (1) in order to receive the application of the provisions of that paragraph, whose written contract provides that the entry or recording in the transfer account book or custody of listed shares, etc. is to be made in a specified custody account (meaning an account for keeping records concerning the entry or recording in the transfer account book or custody of listed shares, etc. that are, based on the contract, entered or recorded in the transfer account book pertaining to the account or deposited for custody in the account separately from records concerning other transactions) set up in the account pertaining to that entry or recording or custody, that only the following listed shares, etc. of the resident or nonresident who has a permanent establishment (excluding those specified by Cabinet Order) are to be accepted into the specified custody account, that the transfer of listed shares, etc. entered or recorded in the transfer account book or held in custody in the specified custody account is to be made by the method of entrusting the sale to the financial instruments business operator, etc., by the method of a transfer to the financial instruments business operator, etc. or by any other method specified by Cabinet Order, and other matters specified by Cabinet Order:
machine translation, not official
**イ** 特定口座開設届出書の提出後に、当該金融商品取引業者等への買付けの委託（当該買付けの委託の媒介、取次ぎ又は代理を含む。）により取得をした上場株式等又は当該金融商品取引業者等から取得をした上場株式等で、その取得後直ちに当該口座に受け入れるもの
art-37-11-3/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-2/sub-1
listed shares, etc. acquired, after the submission of the written notification for opening a specified account, through entrusting the purchase to the financial instruments business operator, etc. (including intermediation, brokerage or agency for the entrustment of the purchase) or acquired from the financial instruments business operator, etc., which are accepted into the account immediately after their acquisition;
machine translation, not official
**ロ** 当該金融商品取引業者等以外の金融商品取引業者等に開設されている当該居住者又は恒久的施設を有する非居住者の特定口座（ロにおいて「他の特定口座」という。）から、政令で定めるところにより、当該他の特定口座に係る特定口座内保管上場株式等の全部又は一部の移管がされる場合（当該特定口座内保管上場株式等の一部の移管がされる場合にあつては、当該移管がされる特定口座内保管上場株式等と同一銘柄の特定口座内保管上場株式等は全て当該移管がされる特定口座内保管上場株式等に含まれる場合に限る。）の当該移管がされる上場株式等
art-37-11-3/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-2/sub-2
listed shares, etc. moved, pursuant to the provisions of Cabinet Order, from a specified account of the resident or nonresident who has a permanent establishment that is opened with a financial instruments business operator, etc. other than the financial instruments business operator, etc. (referred to as an "other specified account" in (b)), in the case where all or part of the listed shares, etc. held in a specified account pertaining to the other specified account are moved (in the case where part of the listed shares, etc. held in a specified account are moved, limited to the case where all of the listed shares, etc. held in a specified account of the same class as the listed shares, etc. held in a specified account being moved are included in those being moved);
machine translation, not official
**ハ** イ及びロに掲げるもののほか政令で定める上場株式等
art-37-11-3/par-3/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-3/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-2/sub-3
listed shares, etc. specified by Cabinet Order beyond those listed in (a) and (b);
machine translation, not official
**三** 上場株式等信用取引等契約 前項の規定の適用を受けるために同項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の信用取引等に係る契約で、その契約書において、上場株式等の信用取引等は当該信用取引等に係る口座に設けられた特定信用取引等勘定（当該契約に基づき当該口座において処理される上場株式等の信用取引等につき、当該信用取引等の処理に関する記録を他の取引に関する記録と区分して行うための勘定をいう。）において処理すること、当該特定信用取引等勘定においては特定口座開設届出書の提出後に開始する上場株式等の信用取引等に関する事項のみを処理することその他の政令で定める事項が定められているものをいう。
art-37-11-3/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-3
contract for margin trading, etc. in listed shares, etc.: a contract concerning margin transactions, etc. in listed shares, etc. concluded with a financial instruments business operator, etc. by the resident or nonresident who has a permanent establishment referred to in the preceding paragraph in order to receive the application of the provisions of that paragraph, whose written contract provides that margin transactions, etc. in listed shares, etc. are to be processed in a specified margin transaction, etc. account (meaning an account for keeping records concerning the processing of margin transactions, etc. in listed shares, etc. processed in the account based on the contract separately from records concerning other transactions) set up in the account pertaining to the margin transactions, etc., that only matters concerning margin transactions, etc. in listed shares, etc. commenced after the submission of the written notification for opening a specified account are to be processed in the specified margin transaction, etc. account, and other matters specified by Cabinet Order.
machine translation, not official
**第四項** 特定口座開設届出書の提出をしようとする居住者又は恒久的施設を有する非居住者は、政令で定めるところにより、その提出をする際、前項第一号の金融商品取引業者等の営業所の長に、その者の住民票の写しその他の政令で定める書類を提示し、又は署名用電子証明書等（電子署名等に係る地方公共団体情報システム機構の認証業務に関する法律（平成十四年法律第百五十三号）第三条第一項に規定する署名用電子証明書その他の電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）であつて財務省令で定めるものをいう。）を送信して氏名、生年月日、住所（国内に住所を有しない者にあつては、財務省令で定める場所。以下この項、次項及び第七項において同じ。）及び個人番号（個人番号を有しない者その他政令で定める者にあつては、氏名、生年月日及び住所。次項において同じ。）を告知し、当該告知をした事項につき確認を受けなければならない。
art-37-11-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-4
A resident or a nonresident who has a permanent establishment who intends to submit a written notification for opening a specified account must, pursuant to the provisions of Cabinet Order, at the time of the submission, notify the head of the business office of the financial instruments business operator, etc. referred to in item (i) of the preceding paragraph of the person's name, date of birth, domicile (for a person who does not have a domicile in Japan, the place specified by Order of the Ministry of Finance; hereinafter the same applies in this paragraph, the following paragraph and paragraph (7)) and individual number (for a person who does not have an individual number and other persons specified by Cabinet Order, name, date of birth and domicile; the same applies in the following paragraph), by presenting a copy of the person's certificate of residence or other documents specified by Cabinet Order, or by transmitting an electronic certificate for signature, etc. (meaning an electronic certificate for signature prescribed in Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. (Act No. 153 of 2002) or other electromagnetic records (meaning records made in an electronic form, a magnetic form or any other form not recognizable to human perception, which are used in information processing by computers) that is specified by Order of the Ministry of Finance), and have the notified matters confirmed.
machine translation, not official
**第五項** 金融商品取引業者等の営業所の長は、前項の告知を受けたものと異なる氏名、生年月日、住所及び個人番号が記載されている特定口座開設届出書並びに当該金融商品取引業者等に既に特定口座を開設している居住者又は恒久的施設を有する非居住者から重ねて提出がされた特定口座開設届出書（当該特定口座が第三十七条の十四の二第五項第五号に規定する課税未成年者口座を構成する口座である場合に提出がされた特定口座開設届出書及び同号に規定する課税未成年者口座を構成する口座として特定口座を開設するために提出がされた特定口座開設届出書を除く。）については、これを受理することができない。
art-37-11-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-5
The head of a business office of a financial instruments business operator, etc. may not accept a written notification for opening a specified account that states a name, date of birth, domicile and individual number different from those notified under the preceding paragraph, or a written notification for opening a specified account submitted again by a resident or a nonresident who has a permanent establishment who has already opened a specified account with the financial instruments business operator, etc. (excluding a written notification for opening a specified account submitted in the case where the specified account is an account constituting a taxable minor's account prescribed in Article 37-14-2, paragraph (5), item (v), and a written notification for opening a specified account submitted in order to open a specified account as an account constituting a taxable minor's account prescribed in that item).
machine translation, not official
**第六項** 前項に定めるもののほか、金融商品取引業者等が特定口座につき備え付けるべき帳簿に関する事項、特定口座開設届出書の提出をした個人がその提出後当該特定口座開設届出書に記載した事項を変更した若しくは変更する場合又は第一項若しくは第二項の規定の適用をやめようとする場合における届出に関する事項その他第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。
art-37-11-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-6
Beyond what is specified in the preceding paragraph, matters concerning the books that a financial instruments business operator, etc. is to keep for a specified account, matters concerning the notification in the case where an individual who has submitted a written notification for opening a specified account has changed or is to change, after the submission, the matters stated in the written notification for opening a specified account, or intends to cease receiving the application of the provisions of paragraph (1) or paragraph (2), and other necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.
machine translation, not official
**第七項** 金融商品取引業者等は、その年において当該金融商品取引業者等に開設されていた特定口座がある場合には、財務省令で定めるところにより、当該特定口座を開設した居住者又は恒久的施設を有する非居住者の氏名及び住所、その年中に当該特定口座において処理された上場株式等の譲渡の対価の額、当該上場株式等の取得費の額、当該譲渡に要した費用の額、当該譲渡に係る所得の金額又は差益の金額、当該特定口座に受け入れた第三十七条の十一の六第一項に規定する上場株式等の配当等（次項及び第十一項において「上場株式等の配当等」という。）の額その他の財務省令で定める事項を記載した報告書二通を作成し、その年の翌年一月三十一日（年の中途で上場株式等保管委託契約又は上場株式等信用取引等契約の解約による特定口座の廃止その他政令で定める事由が生じた場合には、当該事由が生じた日の属する月の翌月末日）までに、一通を当該金融商品取引業者等の当該特定口座を開設する営業所の所在地の所轄税務署長に提出し、他の一通を当該居住者又は恒久的施設を有する非居住者に交付しなければならない。
art-37-11-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-7
Where there is a specified account that was opened with a financial instruments business operator, etc. during a year, the financial instruments business operator, etc. must, pursuant to the provisions of Order of the Ministry of Finance, prepare two copies of a report stating the name and domicile of the resident or nonresident who has a permanent establishment who opened the specified account, the amount of consideration for transfers of listed shares, etc. processed in the specified account during that year, the amount of acquisition costs of those listed shares, etc., the amount of expenses incurred for the transfers, the amount of income or the amount of gain pertaining to the transfers, the amount of dividends and similar income on listed shares, etc. prescribed in Article 37-11-6, paragraph (1) accepted into the specified account (referred to as "dividends and similar income on listed shares, etc." in the following paragraph and paragraph (11)), and other matters specified by Order of the Ministry of Finance, and must, by January 31 of the following year (or, where the specified account is closed due to the cancellation of the contract for custody of listed shares, etc. or the contract for margin trading, etc. in listed shares, etc., or any other cause specified by Cabinet Order arises, partway through the year, by the last day of the month following the month that includes the date on which that cause arose), submit one copy to the district director with jurisdiction over the location of the business office of the financial instruments business operator, etc. at which the specified account is opened, and deliver the other copy to the resident or nonresident who has a permanent establishment.
machine translation, not official
**第八項** 金融商品取引業者等に開設されていた特定口座で、その年中に当該特定口座に係る特定口座内保管上場株式等の譲渡及び当該特定口座で処理した信用取引等に係る上場株式等の譲渡並びに当該特定口座への上場株式等の配当等の受入れが行われなかつたものがある場合には、当該金融商品取引業者等は、前項の規定にかかわらず、当該特定口座に係る同項の規定による報告書を当該特定口座を開設した居住者又は恒久的施設を有する非居住者に対して交付することを要しない。ただし、当該居住者又は恒久的施設を有する非居住者の請求があるときは、当該報告書をその者に交付しなければならない。
art-37-11-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-8
Where, among the specified accounts that were opened with a financial instruments business operator, etc., there is one in which no transfer of listed shares, etc. held in a specified account pertaining to the specified account, no transfer of listed shares, etc. through margin transactions, etc. processed in the specified account and no acceptance of dividends and similar income on listed shares, etc. into the specified account took place during the year, the financial instruments business operator, etc. is not required, notwithstanding the provisions of the preceding paragraph, to deliver the report under that paragraph pertaining to the specified account to the resident or nonresident who has a permanent establishment who opened the specified account. However, if the resident or nonresident who has a permanent establishment so requests, the financial instruments business operator, etc. must deliver the report to that person.
machine translation, not official
**第九項** 金融商品取引業者等は、第七項及び前項ただし書の規定による報告書の交付に代えて、政令で定めるところにより、これらの規定に規定する居住者又は恒久的施設を有する非居住者の承諾を得て、当該報告書に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。第四十二条の三第六項第三号において同じ。）により提供することができる。ただし、当該居住者又は恒久的施設を有する非居住者の請求があるときは、当該報告書をその者に交付しなければならない。
art-37-11-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-9
In lieu of delivering the report under paragraph (7) and the proviso to the preceding paragraph, a financial instruments business operator, etc. may, pursuant to the provisions of Cabinet Order, with the consent of the resident or nonresident who has a permanent establishment prescribed in those provisions, provide the matters to be stated in the report by electronic or magnetic means (meaning the method of using an electronic data processing system or any other method using information and communications technology that is specified by Order of the Ministry of Finance; the same applies in Article 42-3, paragraph (6), item (iii)). However, if the resident or nonresident who has a permanent establishment so requests, the financial instruments business operator, etc. must deliver the report to that person.
machine translation, not official
**第十項** 前項本文の場合において、同項の金融商品取引業者等は、第七項又は第八項ただし書の報告書を交付したものとみなす。
art-37-11-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-10
In the case referred to in the main clause of the preceding paragraph, the financial instruments business operator, etc. referred to in that paragraph is deemed to have delivered the report referred to in paragraph (7) or the proviso to paragraph (8).
machine translation, not official
**第十一項** 特定口座において処理された上場株式等の譲渡又は特定口座に受け入れた上場株式等の配当等に係る所得税法第二百二十四条、第二百二十四条の三及び第二百二十五条の規定の特例その他第七項の規定の適用に関し必要な事項は、政令で定める。
art-37-11-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-11
Special provisions to the provisions of Articles 224, 224-3 and 225 of the Income Tax Act concerning transfers of listed shares, etc. processed in a specified account or dividends and similar income on listed shares, etc. accepted into a specified account, and other necessary matters concerning the application of the provisions of paragraph (7) are specified by Cabinet Order.
machine translation, not official
**第十二項** 国税庁、国税局又は税務署の当該職員は、第七項の報告書の提出に関する調査について必要があるときは、当該報告書を提出する義務がある者に質問し、その者の特定口座及び当該特定口座における上場株式等の取扱いに関する帳簿書類その他の物件を検査し、又は当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-37-11-3/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-12
If it is necessary for an investigation concerning the submission of the report referred to in paragraph (7), a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office may ask questions of a person who is obligated to submit the report, inspect the books and documents and other articles concerning that person's specified accounts and the handling of listed shares, etc. in those specified accounts, or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**第十三項** 国税庁、国税局又は税務署の当該職員は、第七項の報告書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。
art-37-11-3/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-13
If it is necessary for an investigation concerning the submission of the report referred to in paragraph (7), a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office may retain articles submitted in the investigation.
machine translation, not official
**第十四項** 国税庁、国税局又は税務署の当該職員は、第十二項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-37-11-3/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-14
When asking questions, conducting an inspection, or requesting presentation or submission under the provisions of paragraph (12), a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office must carry a certificate of identification and present it if so requested by a person concerned.
machine translation, not official
**第十五項** 第十二項及び第十三項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
art-37-11-3/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-15
The authority of the relevant officials under the provisions of paragraphs (12) and (13) must not be construed as being granted for the purpose of criminal investigation.
machine translation, not official
**第十六項** 前項に定めるもののほか、第十三項の規定の適用に関し必要な事項は、政令で定める。
art-37-11-3/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-16
Beyond what is specified in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (13) are specified by Cabinet Order.
machine translation, not official
### 第三十七条の十一の四（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例） — Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account
caption: machine translation, not official
art-37-11-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-4 · https://japanlaw.org/l/332AC0000000026/art-37-11-4
**第一項** 居住者又は恒久的施設を有する非居住者に対し国内においてその営業所に開設されている特定口座（前条第三項第一号に規定する特定口座をいう。以下この条において同じ。）に係る特定口座内保管上場株式等の譲渡の対価又は当該特定口座において処理された上場株式等の信用取引等の決済（当該信用取引等に係る株式等（第三十七条の十第二項に規定する株式等をいう。）の受渡しが行われることとなるものを除く。以下第三十七条の十一の六までにおいて「差金決済」という。）に係る差益に相当する金額の支払をする金融商品取引業者等は、当該居住者又は恒久的施設を有する非居住者から、政令で定めるところにより、その年最初に当該特定口座に係る特定口座内保管上場株式等の譲渡をする時又は当該特定口座において処理された上場株式等の信用取引等につきその年最初に差金決済を行う時のうちいずれか早い時までに、当該金融商品取引業者等の当該特定口座を開設する営業所の長に特定口座源泉徴収選択届出書（この項の規定の適用を受ける旨その他財務省令で定める事項を記載した書類をいう。以下この項において同じ。）の提出（当該特定口座源泉徴収選択届出書の提出に代えて行う電磁的方法による当該特定口座源泉徴収選択届出書に記載すべき事項の提供を含む。）があつた場合において、その年中に行われた当該特定口座（以下同条までにおいて「源泉徴収選択口座」という。）に係る特定口座内保管上場株式等の譲渡又は当該源泉徴収選択口座において処理された上場株式等の信用取引等に係る差金決済により源泉徴収選択口座内調整所得金額が生じたときは、当該譲渡の対価又は当該差金決済に係る差益に相当する金額の支払をする際、当該源泉徴収選択口座内調整所得金額に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する年の翌年一月十日（政令で定める場合にあつては、政令で定める日）までに、これを国に納付しなければならない。
art-37-11-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-1
Where a financial instruments business operator, etc. that pays, in Japan, to a resident or a nonresident who has a permanent establishment, the consideration for a transfer of listed shares, etc. held in a specified account pertaining to a specified account (meaning a specified account prescribed in paragraph (3), item (i) of the preceding Article; hereinafter the same applies in this Article) opened at its business office, or an amount equivalent to the gain pertaining to the settlement of margin transactions, etc. in listed shares, etc. processed in that specified account (excluding a settlement in which delivery of the shares, etc. (meaning shares, etc. prescribed in Article 37-10, paragraph (2)) pertaining to the margin transactions, etc. is to be made; hereinafter referred to as a "cash settlement" up to Article 37-11-6), has received from the resident or nonresident who has a permanent establishment, pursuant to the provisions of Cabinet Order, by the earlier of the time when the person first transfers listed shares, etc. held in a specified account pertaining to the specified account in that year or the time when the person first makes a cash settlement in that year for margin transactions, etc. in listed shares, etc. processed in the specified account, the submission to the head of the business office of the financial instruments business operator, etc. at which the specified account is opened of a written notification choosing withholding for a specified account (meaning a document stating that the person is to receive the application of the provisions of this paragraph and other matters specified by Order of the Ministry of Finance; hereinafter the same applies in this paragraph) (including the provision, by electronic or magnetic means, of the matters to be stated in the written notification choosing withholding for a specified account in lieu of submitting the written notification choosing withholding for a specified account), if an adjusted income amount in a withholding-selected account arises from a transfer of listed shares, etc. held in a specified account pertaining to that specified account (hereinafter referred to as a "withholding-selected account" up to that Article) or from a cash settlement for margin transactions, etc. in listed shares, etc. processed in the withholding-selected account during that year, the financial instruments business operator, etc. must, when paying the consideration for the transfer or the amount equivalent to the gain pertaining to the cash settlement, collect income tax in the amount calculated by multiplying the adjusted income amount in a withholding-selected account by a tax rate of 15 percent, and pay it to the State by January 10 of the year following the year that includes the date of collection (or, in the case specified by Cabinet Order, by the date specified by Cabinet Order).
machine translation, not official
**第二項** 前項に規定する源泉徴収選択口座内調整所得金額とは、金融商品取引業者等の営業所に開設されている居住者又は恒久的施設を有する非居住者の源泉徴収選択口座に係る特定口座内保管上場株式等の譲渡又は当該源泉徴収選択口座において処理された上場株式等の信用取引等に係る差金決済（所得税法第六十条の二第一項又は第六十条の三第一項の規定により譲渡があつたものとみなされたものを除く。以下この項及び次項において「対象譲渡等」という。）が行われた場合において、当該居住者又は恒久的施設を有する非居住者の当該源泉徴収選択口座に係る第一号に掲げる金額（次項において「源泉徴収口座内通算所得金額」という。）が第二号に掲げる金額（次項において「源泉徴収口座内直前通算所得金額」という。）を超えるときにおける当該超える部分の金額をいう。
art-37-11-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-2
The adjusted income amount in a withholding-selected account prescribed in the preceding paragraph means, in the case where a transfer of listed shares, etc. held in a specified account pertaining to the withholding-selected account of a resident or a nonresident who has a permanent establishment opened at a business office of a financial instruments business operator, etc., or a cash settlement for margin transactions, etc. in listed shares, etc. processed in that withholding-selected account (excluding those deemed to be transfers pursuant to the provisions of Article 60-2, paragraph (1) or Article 60-3, paragraph (1) of the Income Tax Act; hereinafter referred to as a "covered transfer, etc." in this paragraph and the following paragraph), takes place, if the amount listed in item (i) pertaining to that withholding-selected account of the resident or nonresident who has a permanent establishment (referred to as the "cumulative income amount in a withholding account" in the following paragraph) exceeds the amount listed in item (ii) (referred to as the "preceding cumulative income amount in a withholding account" in the following paragraph), the amount of the excess.
machine translation, not official
**一** イに掲げる金額とロに掲げる金額とを合計した金額（当該金額が零を下回る場合には、零）
art-37-11-4/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-2/item-1
the amount obtained by adding together the amount listed in (a) and the amount listed in (b) (or zero, if that amount is below zero):
machine translation, not official
**イ** その年において当該対象譲渡等の時の以前にした特定口座内保管上場株式等の譲渡に係る譲渡収入金額（特定口座内保管上場株式等の譲渡に係る収入金額として政令で定める金額をいう。次号イにおいて同じ。）の総額からその譲渡をした特定口座内保管上場株式等に係る取得費等の金額（その譲渡をした特定口座内保管上場株式等の取得に要した金額及びその譲渡に要した費用の金額として政令で定める金額をいう。同号イにおいて同じ。）の総額を控除した金額
art-37-11-4/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-4/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-2/item-1/sub-1
the amount obtained by deducting, from the total revenue from the transfer (meaning the amount specified by Cabinet Order as revenue from the transfer of listed shares, etc. held in a specified account; the same applies in (a) of the following item) pertaining to transfers of listed shares, etc. held in a specified account made in that year at or before the time of the covered transfer, etc., the total amount of acquisition costs, etc. (meaning the amount specified by Cabinet Order as the amount required for the acquisition of the listed shares, etc. held in a specified account so transferred and the amount of expenses incurred for the transfer; the same applies in (a) of that item) pertaining to the listed shares, etc. held in a specified account so transferred;
machine translation, not official
**ロ** その年において当該対象譲渡等の時の以前に行われた上場株式等の信用取引等に係る差金決済により生じた差益の金額として政令で定める金額（次号ロにおいて「差益金額」という。）の総額から当該対象譲渡等の時の以前に行われた上場株式等の信用取引等に係る差金決済により生じた差損の金額として政令で定める金額（同号ロにおいて「差損金額」という。）の総額を控除した金額
art-37-11-4/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-4/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-2/item-1/sub-2
the amount obtained by deducting, from the total of the amounts specified by Cabinet Order as the amount of gain arising from cash settlements for margin transactions, etc. in listed shares, etc. made in that year at or before the time of the covered transfer, etc. (referred to as the "amount of gain" in (b) of the following item), the total of the amounts specified by Cabinet Order as the amount of loss arising from cash settlements for margin transactions, etc. in listed shares, etc. made at or before the time of the covered transfer, etc. (referred to as the "amount of settlement loss" in (b) of that item);
machine translation, not official
**二** イに掲げる金額とロに掲げる金額とを合計した金額（当該金額が零を下回る場合には、零）
art-37-11-4/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-2/item-2
the amount obtained by adding together the amount listed in (a) and the amount listed in (b) (or zero, if that amount is below zero):
machine translation, not official
**イ** その年において当該対象譲渡等の時の前にした特定口座内保管上場株式等の譲渡に係る譲渡収入金額の総額からその譲渡をした特定口座内保管上場株式等に係る取得費等の金額の総額を控除した金額
art-37-11-4/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-4/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-2/item-2/sub-1
the amount obtained by deducting, from the total revenue from the transfer pertaining to transfers of listed shares, etc. held in a specified account made in that year before the time of the covered transfer, etc., the total amount of acquisition costs, etc. pertaining to the listed shares, etc. held in a specified account so transferred;
machine translation, not official
**ロ** その年において当該対象譲渡等の時の前に行われた上場株式等の信用取引等に係る差金決済により生じた差益金額の総額から当該対象譲渡等の時の前に行われた上場株式等の信用取引等に係る差金決済により生じた差損金額の総額を控除した金額
art-37-11-4/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-4/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-2/item-2/sub-2
the amount obtained by deducting, from the total of the amounts of gain arising from cash settlements for margin transactions, etc. in listed shares, etc. made in that year before the time of the covered transfer, etc., the total of the amounts of settlement loss arising from cash settlements for margin transactions, etc. in listed shares, etc. made before the time of the covered transfer, etc.
machine translation, not official
**第三項** 居住者又は恒久的施設を有する非居住者の源泉徴収選択口座を開設している金融商品取引業者等は、当該源泉徴収選択口座において、その年中に行われた対象譲渡等により当該対象譲渡等に係る源泉徴収口座内通算所得金額が源泉徴収口座内直前通算所得金額に満たないこととなつた場合又はその年中に行われた対象譲渡等につき特定費用の金額（その者が締結した金融商品取引法第二条第八項第十二号ロに規定する投資一任契約に基づき当該金融商品取引業者等に支払うべき費用の額のうち当該対象譲渡等に係る事業所得の金額又は雑所得の金額の計算上必要経費に算入されるべき金額でその年十二月三十一日（政令で定める場合にあつては、政令で定める日）において前項第一号イに規定する取得費等の金額の総額並びに同号ロに規定する差益金額及び差損金額の計算上処理された金額に含まれないものをいう。以下この項において同じ。）がある場合には、その都度、当該居住者又は恒久的施設を有する非居住者に対し、当該満たない部分の金額又は当該特定費用の金額（当該特定費用の金額が当該源泉徴収選択口座においてその年最後に行われた対象譲渡等に係る源泉徴収口座内通算所得金額を超える場合には、その超える部分の金額を控除した金額）に百分の十五を乗じて計算した金額に相当する所得税を還付しなければならない。
art-37-11-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-3
Where, in the withholding-selected account of a resident or a nonresident who has a permanent establishment, the cumulative income amount in a withholding account pertaining to a covered transfer, etc. made during the year becomes less than the preceding cumulative income amount in a withholding account as a result of the covered transfer, etc., or where there is an amount of specified expenses (meaning, of the amount of expenses payable to the financial instruments business operator, etc. based on a discretionary investment contract prescribed in Article 2, paragraph (8), item (xii), (b) of the Financial Instruments and Exchange Act concluded by the person, the amount that is to be included in necessary expenses in calculating the amount of business income or the amount of miscellaneous income pertaining to the covered transfer, etc., and that, as of December 31 of that year (or, in the case specified by Cabinet Order, the date specified by Cabinet Order), is not included in the amounts processed in calculating the total amount of acquisition costs, etc. prescribed in item (i), (a) of the preceding paragraph or the amount of gain and the amount of settlement loss prescribed in (b) of that item; hereinafter the same applies in this paragraph) for covered transfers, etc. made during the year, the financial instruments business operator, etc. that has opened the withholding-selected account must, each time, refund to the resident or nonresident who has a permanent establishment the income tax equivalent to the amount calculated by multiplying the amount of the shortfall or the amount of specified expenses (where the amount of specified expenses exceeds the cumulative income amount in a withholding account pertaining to the last covered transfer, etc. made in the withholding-selected account during that year, the amount after deducting the excess) by 15 percent.
machine translation, not official
**第四項** 第一項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。
art-37-11-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-4
Income tax to be collected and paid pursuant to the provisions of paragraph (1) is deemed to be income tax pertaining to withholding at the source prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of that Act, the Act on General Rules for National Taxes and the National Tax Collection Act apply thereto.
machine translation, not official
**第五項** 前項に定めるもののほか、第一項の規定により徴収された所得税の額がある場合における所得税に関する法令の適用に関する特例その他同項から第三項までの規定の適用に関し必要な事項は、政令で定める。
art-37-11-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-5
Beyond what is specified in the preceding paragraph, special provisions concerning the application of laws and regulations concerning income tax in the case where there is an amount of income tax collected pursuant to the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
machine translation, not official
### 第三十七条の十一の五（確定申告を要しない上場株式等の譲渡による所得） — Income from Transfers of Listed Shares, etc. for Which No Final Return Is Required
caption: machine translation, not official
art-37-11-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-5 · https://japanlaw.org/l/332AC0000000026/art-37-11-5
**第一項** その年分の所得税に係る源泉徴収選択口座を有する居住者又は恒久的施設を有する非居住者で、当該源泉徴収選択口座につき次の各号に掲げる金額を有するものは、その年分の所得税については、第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額若しくは第三十七条の十二の二第二項若しくは第六項に規定する上場株式等に係る譲渡損失の金額又は所得税法第百二十一条第一項（同法第百六十六条において準用する場合を含む。）に規定する給与所得及び退職所得以外の所得金額若しくは同法第百二十一条第三項（同法第百六十六条において準用する場合を含む。）に規定する公的年金等に係る雑所得以外の所得金額の計算上当該各号に掲げる金額（当該各号に掲げる金額が同一の源泉徴収選択口座に係るものである場合には、当該源泉徴収選択口座については、第一号に掲げる金額及び第二号に掲げる金額）を除外したところにより、同法第百二十条から第百二十七条まで（これらの規定を同法第百六十六条において準用する場合を含む。）及び第三十七条の十二の二第九項（第三十七条の十三の三第十項において準用する場合を含む。）において準用する同法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定を適用することができる。
art-37-11-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-1
A resident or a nonresident who has a permanent establishment who holds a withholding-selected account pertaining to income tax for a given year and has the amounts listed in the following items with respect to that withholding-selected account may, with respect to income tax for that year, apply the provisions of Articles 120 through 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) and of Article 123, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to Article 37-12-2, paragraph (9) (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10)), by excluding the amounts listed in those items (where the amounts listed in those items pertain to the same withholding-selected account, for that withholding-selected account, the amount listed in item (i) and the amount listed in item (ii)) from the calculation of the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) or the amount of capital losses on listed shares, etc. prescribed in Article 37-12-2, paragraph (2) or (6), or of the amount of income other than employment income and retirement income prescribed in Article 121, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) or the amount of income other than miscellaneous income pertaining to public pensions, etc. prescribed in Article 121, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act):
machine translation, not official
**一** その年中にした源泉徴収選択口座（その者が源泉徴収選択口座を二以上有する場合には、それぞれの源泉徴収選択口座。次号において同じ。）に係る特定口座内保管上場株式等の譲渡につき第三十七条の十一の三第一項の規定に基づいて計算された当該特定口座内保管上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額並びにこれらの所得の金額の計算上生じた損失の金額
art-37-11-5/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-1/item-1
the amount of business income, the amount of capital gains and the amount of miscellaneous income from transfers of listed shares, etc. held in a specified account pertaining to a withholding-selected account (where the person holds two or more withholding-selected accounts, each of them; the same applies in the following item) made during that year, calculated under the provisions of Article 37-11-3, paragraph (1) with respect to those transfers, and the amount of losses arising in the calculation of the amount of that income;
machine translation, not official
**二** その年中に源泉徴収選択口座において処理された差金決済に係る第三十七条の十一の三第二項に規定する信用取引等に係る上場株式等の譲渡につき同項の規定により計算された当該信用取引等に係る上場株式等の譲渡による事業所得の金額及び雑所得の金額並びにこれらの所得の金額の計算上生じた損失の金額
art-37-11-5/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-1/item-2
the amount of business income and the amount of miscellaneous income from transfers of listed shares, etc. through margin transactions, etc. prescribed in Article 37-11-3, paragraph (2) pertaining to cash settlements processed in a withholding-selected account during that year, calculated under the provisions of that paragraph with respect to those transfers, and the amount of losses arising in the calculation of the amount of that income.
machine translation, not official
**第二項** 前項に規定する居住者又は恒久的施設を有する非居住者のその年分の所得税について国税通則法第二十五条の規定による決定（当該決定に係る同法第二十四条又は第二十六条の規定による更正を含む。）をする場合におけるこれらの規定の適用については、同項各号に掲げる金額は、これらの条に規定する課税標準等には含まれないものとする。
art-37-11-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-2
Where a determination under Article 25 of the Act on General Rules for National Taxes (including a reassessment under Article 24 or Article 26 of that Act pertaining to the determination) is made with respect to income tax for that year of a resident or a nonresident who has a permanent establishment prescribed in the preceding paragraph, for the purpose of applying those provisions, the amounts listed in the items of that paragraph are not to be included in the tax base, etc. prescribed in those Articles.
machine translation, not official
**第三項** 前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-37-11-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-3
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
machine translation, not official
### 第三十七条の十一の六（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例） — Special Provisions on Calculation of Income and Withholding at the Source, etc. for Dividends and Similar Income in a Withholding-Selected Account
caption: machine translation, not official
art-37-11-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6 · https://japanlaw.org/l/332AC0000000026/art-37-11-6
**第一項** 源泉徴収選択口座を有する居住者又は恒久的施設を有する非居住者が支払を受ける第八条の四第一項に規定する上場株式等の配当等（以下この条において「上場株式等の配当等」という。）のうち、当該居住者又は恒久的施設を有する非居住者が当該源泉徴収選択口座を開設している金融商品取引業者等と締結した上場株式配当等受領委任契約に基づき当該源泉徴収選択口座に設けられた特定上場株式配当等勘定に受け入れられたもの（以下この条において「源泉徴収選択口座内配当等」という。）については、政令で定めるところにより、当該源泉徴収選択口座内配当等に係る利子所得の金額及び配当所得の金額と当該源泉徴収選択口座内配当等以外の利子等（所得税法第二十三条第一項に規定する利子等をいう。第四項第一号において同じ。）及び配当等（同法第二十四条第一項に規定する配当等をいう。同号において同じ。）に係る利子所得の金額及び配当所得の金額とを区分して、これらの金額を計算するものとする。
art-37-11-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-1
With respect to those of the dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) (hereinafter referred to as "dividends and similar income on listed shares, etc." in this Article) received by a resident or a nonresident who has a permanent establishment who holds a withholding-selected account that have been accepted into the specified account for dividends and similar income on listed shares, etc. set up in the withholding-selected account based on a contract entrusting receipt of listed share dividends, etc. concluded by the resident or nonresident who has a permanent establishment with the financial instruments business operator, etc. with which the withholding-selected account is opened (hereinafter referred to as "dividends and similar income in a withholding-selected account" in this Article), the amount of interest income and the amount of dividend income pertaining to the dividends and similar income in a withholding-selected account and the amount of interest income and the amount of dividend income pertaining to interest and similar income (meaning interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act; the same applies in paragraph (4), item (i)) and dividends and similar income (meaning dividends and similar income prescribed in Article 24, paragraph (1) of that Act; the same applies in that item) other than the dividends and similar income in a withholding-selected account are to be calculated separately pursuant to the provisions of Cabinet Order.
machine translation, not official
**第二項** 前項の規定の適用を受けようとする居住者又は恒久的施設を有する非居住者は、特定上場株式配当等勘定が設けられた源泉徴収選択口座が開設されている金融商品取引業者等の営業所の長に、政令で定めるところにより、当該金融商品取引業者等の営業所の名称及び所在地、当該金融商品取引業者等が支払の取扱いをする上場株式等の配当等につき当該源泉徴収選択口座に設けられた特定上場株式配当等勘定への受入れを依頼する旨、当該受け入れられた上場株式等の配当等について同項の規定の適用を受けようとする旨その他の財務省令で定める事項を記載した届出書（以下この項において「源泉徴収選択口座内配当等受入開始届出書」という。）の提出（当該源泉徴収選択口座内配当等受入開始届出書の提出に代えて行う電磁的方法による当該源泉徴収選択口座内配当等受入開始届出書に記載すべき事項の提供を含む。次項において「源泉徴収選択口座内配当等受入開始届出書の提出」という。）をしなければならない。
art-37-11-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-2
A resident or a nonresident who has a permanent establishment who seeks the application of the provisions of the preceding paragraph must, pursuant to the provisions of Cabinet Order, submit to the head of the business office of the financial instruments business operator, etc. at which the withholding-selected account in which the specified account for dividends and similar income on listed shares, etc. has been set up is opened, a written notification stating the name and location of the business office of the financial instruments business operator, etc., a statement to the effect that the person requests that dividends and similar income on listed shares, etc. whose payment is handled by the financial instruments business operator, etc. be accepted into the specified account for dividends and similar income on listed shares, etc. set up in the withholding-selected account, a statement to the effect that the person seeks the application of the provisions of that paragraph with respect to the dividends and similar income on listed shares, etc. so accepted, and other matters specified by Order of the Ministry of Finance (hereinafter referred to as a "notification of commencement of acceptance of dividends and similar income in a withholding-selected account" in this paragraph) (the submission includes the provision, by electronic or magnetic means, of the matters to be stated in the notification of commencement of acceptance of dividends and similar income in a withholding-selected account in lieu of submitting the notification of commencement of acceptance of dividends and similar income in a withholding-selected account; referred to as the "submission of the notification of commencement of acceptance of dividends and similar income in a withholding-selected account" in the following paragraph).
machine translation, not official
**第三項** 前項の源泉徴収選択口座内配当等受入開始届出書の提出を受けた金融商品取引業者等の営業所の長は、当該源泉徴収選択口座内配当等受入開始届出書の提出をした居住者又は恒久的施設を有する非居住者に対して支払われる上場株式等の配当等で当該源泉徴収選択口座内配当等受入開始届出書の提出を受けた日以後に支払の確定するもの（無記名の公社債の利子、所得税法第二百二十五条第一項に規定する無記名株式等の剰余金の配当又は無記名の投資信託若しくは特定受益証券発行信託の受益証券に係る収益の分配にあつては、同日以後に支払われるもの）のうち当該金融商品取引業者等が支払の取扱いをするもの（政令で定める要件を満たすものに限る。）の全てを、当該居住者又は恒久的施設を有する非居住者の源泉徴収選択口座に係る特定上場株式配当等勘定に受け入れるものとする。ただし、政令で定めるところにより、当該居住者又は恒久的施設を有する非居住者が、当該金融商品取引業者等の営業所の長に対し、当該上場株式等の配当等の特定上場株式配当等勘定への受入れをやめることを依頼する旨を記載した届出書を提出した場合は、この限りでない。
art-37-11-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-3
The head of the business office of a financial instruments business operator, etc. that has received the submission of the notification of commencement of acceptance of dividends and similar income in a withholding-selected account referred to in the preceding paragraph is to accept into the specified account for dividends and similar income on listed shares, etc. pertaining to the withholding-selected account of the resident or nonresident who has a permanent establishment who submitted that notification of commencement of acceptance of dividends and similar income in a withholding-selected account all of the dividends and similar income on listed shares, etc. paid to that resident or nonresident who has a permanent establishment for which payment is determined on or after the day on which the submission of that notification of commencement of acceptance of dividends and similar income in a withholding-selected account was received (in the case of interest on bearer public and corporate bonds, distributions of surplus on bearer shares, etc. prescribed in Article 225, paragraph (1) of the Income Tax Act, or distributions of proceeds pertaining to beneficiary certificates of a bearer investment trust or of a bearer specified trust that issues beneficiary certificates, those paid on or after that day), the payment of which is handled by the financial instruments business operator, etc. (limited to those that satisfy the requirements specified by Cabinet Order); provided, however, that this does not apply if, pursuant to the provisions of Cabinet Order, the resident or nonresident who has a permanent establishment has submitted to the head of the business office of the financial instruments business operator, etc. a written notification stating a request to stop the acceptance of those dividends and similar income on listed shares, etc. into the specified account for dividends and similar income on listed shares, etc.
machine translation, not official
**第四項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-37-11-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-4
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 上場株式配当等受領委任契約 第一項の規定の適用を受けるために同項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の配当等の受領の委任に関する契約で、その契約書において、当該金融商品取引業者等が支払の取扱いをする上場株式等の配当等を当該上場株式等の配当等の受領に係る源泉徴収選択口座に設けられた特定上場株式配当等勘定に受け入れることができること、当該特定上場株式配当等勘定においては当該居住者又は恒久的施設を有する非居住者に対して支払われる次に掲げる利子等又は配当等のうち上場株式等の配当等に該当するもの（当該源泉徴収選択口座が開設されている金融商品取引業者等の営業所に係る金融商品取引業者等の社債、株式等の振替に関する法律に規定する振替口座簿に記載若しくは記録がされ、又は当該営業所に保管の委託がされている上場株式等に係るものに限る。）のみを受け入れることその他政令で定める事項が定められているものをいう。
art-37-11-6/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-4/item-1
contract entrusting receipt of listed share dividends, etc.: a contract concerning the entrustment of the receipt of dividends and similar income on listed shares, etc. that the resident or nonresident who has a permanent establishment referred to in paragraph (1) has concluded with a financial instruments business operator, etc. in order to receive the application of the provisions of that paragraph, in the contract document of which it is provided that the dividends and similar income on listed shares, etc. the payment of which is handled by the financial instruments business operator, etc. may be accepted into the specified account for dividends and similar income on listed shares, etc. established in the withholding-selected account pertaining to the receipt of those dividends and similar income on listed shares, etc., that only those of the following interest and similar income or dividends and similar income paid to the resident or nonresident who has a permanent establishment that fall under dividends and similar income on listed shares, etc. (limited to those pertaining to listed shares, etc. that are entered or recorded in the transfer account book under the Act on Book-Entry Transfer of Corporate Bonds and Shares of the financial instruments business operator, etc. pertaining to the business office of the financial instruments business operator, etc. at which the withholding-selected account has been opened, or the custody of which has been entrusted to that business office) are to be accepted into that specified account for dividends and similar income on listed shares, etc., and other matters specified by Cabinet Order;
machine translation, not official
**イ** 第三条の三第二項に規定する国外公社債等の利子等（同条第一項に規定する国外一般公社債等の利子等を除く。）で同条第三項の規定に基づき当該金融商品取引業者等により所得税が徴収されるべきもの
art-37-11-6/par-4/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-4/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-4/item-1/sub-1
interest and similar income on foreign public and corporate bonds, etc. prescribed in Article 3-3, paragraph (2) (excluding interest and similar income on foreign general public and corporate bonds, etc. prescribed in paragraph (1) of that Article) from which income tax is to be collected by the financial instruments business operator, etc. pursuant to the provisions of paragraph (3) of that Article;
machine translation, not official
**ロ** 第八条の三第二項第二号に掲げる国外私募公社債等運用投資信託等の配当等以外の国外投資信託等の配当等で同条第三項の規定に基づき当該金融商品取引業者等により所得税が徴収されるべきもの
art-37-11-6/par-4/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-4/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-4/item-1/sub-2
dividends and similar income on foreign investment trusts, etc., other than dividends and similar income on foreign privately-placed bond-based investment trusts, etc. listed in Article 8-3, paragraph (2), item (ii), from which income tax is to be collected by the financial instruments business operator, etc. pursuant to the provisions of paragraph (3) of that Article;
machine translation, not official
**ハ** 第九条の二第一項に規定する国外株式の配当等で同条第二項の規定に基づき当該金融商品取引業者等により所得税が徴収されるべきもの
art-37-11-6/par-4/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-4/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-4/item-1/sub-3
dividends and similar income on foreign shares prescribed in Article 9-2, paragraph (1) from which income tax is to be collected by the financial instruments business operator, etc. pursuant to the provisions of paragraph (2) of that Article;
machine translation, not official
**ニ** 第九条の三の二第一項に規定する上場株式等の配当等で同項の規定に基づき当該金融商品取引業者等により所得税が徴収されるべきもの
art-37-11-6/par-4/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-4/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-4/item-1/sub-4
dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) from which income tax is to be collected by the financial instruments business operator, etc. pursuant to the provisions of that paragraph.
machine translation, not official
**二** 特定上場株式配当等勘定 上場株式配当等受領委任契約に基づき源泉徴収選択口座において交付を受ける上場株式等の配当等につき、当該上場株式等の配当等に関する記録を他の上場株式等の配当等に関する記録と区分して行うための勘定をいう。
art-37-11-6/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-4/item-2
specified account for dividends and similar income on listed shares, etc.: an account for keeping records of dividends and similar income on listed shares, etc. received in a withholding-selected account under a contract entrusting receipt of listed share dividends, etc., separately from records of other dividends and similar income on listed shares, etc.
machine translation, not official
**第五項** 源泉徴収選択口座が開設されている金融商品取引業者等が、源泉徴収選択口座内配当等につき、第三条の三第三項（同条第一項に規定する国外一般公社債等の利子等に係る部分を除く。次項及び第七項において同じ。）、第八条の三第三項（同条第二項第二号に係る部分に限る。次項及び第七項において同じ。）、第九条の二第二項又は第九条の三の二第一項の規定に基づき徴収した所得税の額の納期限は、これらの規定にかかわらず、これらの規定に規定する徴収の日の属する年の翌年一月十日（政令で定める場合にあつては、政令で定める日）とする。
art-37-11-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-5
The due date for payment of the amount of income tax collected, with regard to dividends and similar income in a withholding-selected account, by the financial instruments business operator, etc. at which the withholding-selected account has been opened pursuant to the provisions of Article 3-3, paragraph (3) (excluding the part pertaining to interest and similar income on foreign general public and corporate bonds, etc. prescribed in paragraph (1) of that Article; the same applies in the following paragraph and paragraph (7)), Article 8-3, paragraph (3) (limited to the part pertaining to paragraph (2), item (ii) of that Article; the same applies in the following paragraph and paragraph (7)), Article 9-2, paragraph (2) or Article 9-3-2, paragraph (1) is, notwithstanding those provisions, January 10 of the year following the year that includes the day of collection prescribed in those provisions (or, in the cases specified by Cabinet Order, the day specified by Cabinet Order).
machine translation, not official
**第六項** 前項の金融商品取引業者等が居住者又は恒久的施設を有する非居住者に対して支払われる源泉徴収選択口座内配当等について徴収して納付すべき所得税の額を計算する場合において、当該源泉徴収選択口座内配当等に係る源泉徴収選択口座につき次の各号に掲げる金額があるときは、当該源泉徴収選択口座内配当等について徴収して納付すべき所得税の額は、政令で定めるところにより、その年中に交付をした源泉徴収選択口座内配当等の額の総額から当該各号に掲げる金額の合計額を控除した残額を第三条の三第三項に規定する国外公社債等の利子等、第八条の三第三項に規定する国外投資信託等の配当等、第九条の二第二項に規定する国外株式の配当等又は第九条の三の二第一項に規定する上場株式等の配当等に係るこれらの規定に規定する交付をする金額とみなしてこれらの規定を適用して計算した金額とする。
art-37-11-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-6
In the case where the financial instruments business operator, etc. referred to in the preceding paragraph calculates the amount of income tax to be collected and paid with regard to dividends and similar income in a withholding-selected account paid to a resident or nonresident who has a permanent establishment, if there are any of the amounts listed in the following items with regard to the withholding-selected account pertaining to those dividends and similar income in a withholding-selected account, the amount of income tax to be collected and paid with regard to those dividends and similar income in a withholding-selected account is, pursuant to the provisions of Cabinet Order, the amount calculated by applying the provisions of Article 3-3, paragraph (3), Article 8-3, paragraph (3), Article 9-2, paragraph (2) or Article 9-3-2, paragraph (1), deeming the balance remaining after deducting the total of the amounts listed in those items from the total amount of dividends and similar income in a withholding-selected account delivered during that year to be the amount delivered prescribed in those provisions with regard to interest and similar income on foreign public and corporate bonds, etc. prescribed in Article 3-3, paragraph (3), dividends and similar income on foreign investment trusts, etc. prescribed in Article 8-3, paragraph (3), dividends and similar income on foreign shares prescribed in Article 9-2, paragraph (2), or dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1):
machine translation, not official
**一** その年中にした当該源泉徴収選択口座に係る特定口座内保管上場株式等の譲渡につき第三十七条の十一の三第一項の規定に基づいて計算された当該特定口座内保管上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額の計算上生じた損失の金額として政令で定める金額
art-37-11-6/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-6/item-1
the amount specified by Cabinet Order as the amount of losses arising in the calculation of the amount of business income, the amount of capital gains and the amount of miscellaneous income from the transfer of listed shares, etc. held in a specified account, as calculated pursuant to the provisions of Article 37-11-3, paragraph (1), with regard to the transfer of listed shares, etc. held in a specified account pertaining to the withholding-selected account made during that year;
machine translation, not official
**二** その年中に当該源泉徴収選択口座において処理された差金決済に係る第三十七条の十一の三第二項に規定する信用取引等に係る上場株式等の譲渡につき同項の規定により計算された当該信用取引等に係る上場株式等の譲渡による事業所得の金額及び雑所得の金額の計算上生じた損失の金額として政令で定める金額
art-37-11-6/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-6/item-2
the amount specified by Cabinet Order as the amount of losses arising in the calculation of the amount of business income and the amount of miscellaneous income from the transfer of listed shares, etc. pertaining to margin transactions, etc., as calculated pursuant to the provisions of Article 37-11-3, paragraph (2), with regard to the transfer of listed shares, etc. pertaining to margin transactions, etc. prescribed in that paragraph pertaining to cash settlement processed in the withholding-selected account during that year.
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**第七項** 前項の場合において、当該居住者又は恒久的施設を有する非居住者に対して支払われる源泉徴収選択口座内配当等について、その年中に当該金融商品取引業者等が当該源泉徴収選択口座内配当等の交付の際に第三条の三第三項、第八条の三第三項、第九条の二第二項又は第九条の三の二第一項の規定により既に徴収した所得税の額が前項の規定を適用して計算した所得税の額を超えるときは、当該金融商品取引業者等は、当該居住者又は恒久的施設を有する非居住者に対し、当該超える部分の金額に相当する所得税を還付しなければならない。
art-37-11-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-7
In the case referred to in the preceding paragraph, if, with regard to dividends and similar income in a withholding-selected account paid to the resident or nonresident who has a permanent establishment, the amount of income tax already collected during that year by the financial instruments business operator, etc. upon the delivery of those dividends and similar income in a withholding-selected account pursuant to the provisions of Article 3-3, paragraph (3), Article 8-3, paragraph (3), Article 9-2, paragraph (2) or Article 9-3-2, paragraph (1) exceeds the amount of income tax calculated by applying the provisions of the preceding paragraph, the financial instruments business operator, etc. must refund to the resident or nonresident who has a permanent establishment the income tax equivalent to the amount of the excess.
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**第八項** 源泉徴収選択口座内配当等については、その年分の利子所得の金額又は配当所得の金額の計算上収入金額とすべき金額は、所得税法第三十六条の規定にかかわらず、その年において当該源泉徴収選択口座内配当等に係る源泉徴収選択口座が開設されている金融商品取引業者等から交付を受けた金額とする。
art-37-11-6/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-8
With regard to dividends and similar income in a withholding-selected account, the amount to be included in revenue in calculating the amount of interest income or the amount of dividend income for the relevant year is, notwithstanding the provisions of Article 36 of the Income Tax Act, the amount received in that year from the financial instruments business operator, etc. at which the withholding-selected account pertaining to those dividends and similar income in a withholding-selected account has been opened.
machine translation, not official
**第九項** 居住者又は恒久的施設を有する非居住者が有する源泉徴収選択口座内配当等についての第八条の五第一項の規定の適用は、同条第四項の規定にかかわらず、第一項の規定により計算されたその年中に交付を受けた源泉徴収選択口座内配当等（その者が二以上の源泉徴収選択口座において源泉徴収選択口座内配当等を有する場合には、それぞれの源泉徴収選択口座において有する源泉徴収選択口座内配当等）に係る利子所得の金額及び配当所得の金額の合計額ごとに行うものとする。
art-37-11-6/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-9
The provisions of Article 8-5, paragraph (1) are to be applied to dividends and similar income in a withholding-selected account held by a resident or nonresident who has a permanent establishment, notwithstanding the provisions of paragraph (4) of that Article, separately for each total of the amount of interest income and the amount of dividend income pertaining to the dividends and similar income in a withholding-selected account received during that year as calculated pursuant to the provisions of paragraph (1) (where the person holds dividends and similar income in a withholding-selected account in two or more withholding-selected accounts, the dividends and similar income in a withholding-selected account held in each of those withholding-selected accounts).
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**第十項** 第六項の金融商品取引業者等が同項の規定により源泉徴収選択口座内配当等について徴収して納付すべき所得税の額の計算上当該居住者又は恒久的施設を有する非居住者が有する源泉徴収選択口座内配当等の額から控除した同項各号に掲げる金額につき前条第一項の規定の適用を受けない場合には、当該源泉徴収選択口座内配当等に係る利子所得の金額及び配当所得の金額の合計額については、第八条の五第一項及び第二項の規定は、適用しない。
art-37-11-6/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-10
Where the provisions of paragraph (1) of the preceding Article are not applied with regard to the amounts listed in the items of paragraph (6) that the financial instruments business operator, etc. referred to in that paragraph has deducted from the amount of dividends and similar income in a withholding-selected account held by the resident or nonresident who has a permanent establishment in calculating, pursuant to the provisions of that paragraph, the amount of income tax to be collected and paid with regard to those dividends and similar income in a withholding-selected account, the provisions of Article 8-5, paragraph (1) and paragraph (2) do not apply to the total of the amount of interest income and the amount of dividend income pertaining to those dividends and similar income in a withholding-selected account.
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**第十一項** 前三項に定めるもののほか、第七項の規定により所得税を還付する場合における手続の細目その他第一項から第七項までの規定の適用に関し必要な事項は、政令で定める。
art-37-11-6/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-11
Beyond what is specified in the preceding three paragraphs, the details of the procedures in the case of refunding income tax pursuant to the provisions of paragraph (7) and other necessary matters concerning the application of the provisions of paragraphs (1) through (7) are specified by Cabinet Order.
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### 第三十七条の十二（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例） — Special Provisions on Taxation on Domestic Source Income Pertaining to the Transfer of Shares, etc. by Nonresidents Without a Permanent Establishment
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art-37-12 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12 · https://japanlaw.org/l/332AC0000000026/art-37-12
**第一項** 恒久的施設を有しない非居住者が平成二十八年一月一日以後に一般株式等（第三十七条の十第一項に規定する一般株式等をいう。次項において同じ。）の譲渡（同条第一項に規定する譲渡をいう。第三項において同じ。）をした場合には、当該非居住者の所得税法第百六十四条第一項第二号に掲げる国内源泉所得のうち、第三十七条の十第一項に規定する一般株式等に係る譲渡所得等（以下この項及び次項において「一般株式等の譲渡に係る国内源泉所得」という。）については、同法第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該一般株式等の譲渡に係る国内源泉所得の金額として政令で定めるところにより計算した金額（以下この項及び第五項において「一般株式等の譲渡に係る国内源泉所得の金額」という。）に対し、一般株式等の譲渡に係る国内源泉所得の金額（第七項において準用する第三十七条の十第六項第五号の規定により適用される同法第七十二条、第七十八条、第八十六条及び第八十七条の規定の適用がある場合には、その適用後の金額）の百分の十五に相当する金額に相当する所得税を課する。
art-37-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-1
Where a nonresident who does not have a permanent establishment has made a transfer (meaning a transfer prescribed in Article 37-10, paragraph (1); the same applies in paragraph (3)) of general shares, etc. (meaning general shares, etc. prescribed in paragraph (1) of that Article; the same applies in the following paragraph) on or after January 1, 2016, with regard to capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) (hereinafter referred to in this paragraph and the following paragraph as "domestic source income from the transfer of general shares, etc."), out of the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of the Income Tax Act, notwithstanding the provisions of Article 165 of that Act, income tax is imposed, separately from other income, on the amount calculated pursuant to the provisions of Cabinet Order as the amount of domestic source income from the transfer of general shares, etc. for that year (hereinafter referred to in this paragraph and paragraph (5) as the "amount of domestic source income from the transfer of general shares, etc."), in an amount equivalent to 15 percent of the amount of domestic source income from the transfer of general shares, etc. (where the provisions of Article 72, Article 78, Article 86 and Article 87 of that Act as applied pursuant to the provisions of Article 37-10, paragraph (6), item (v) as applied mutatis mutandis pursuant to paragraph (7) apply, the amount after that application).
machine translation, not official
**第二項** 一般株式等を有する恒久的施設を有しない非居住者が、当該一般株式等につき交付を受ける第三十七条の十第三項第一号から第七号までに掲げる金額（所得税法第二十五条第一項の規定に該当する部分の金額を除く。第四項において同じ。）及び第三十七条の十第三項に規定する政令で定める事由により当該一般株式等につき交付を受ける同項に規定する政令で定める金額（当該非居住者の同法第百六十四条第一項第二号に掲げる国内源泉所得に該当するものに限る。）は、一般株式等の譲渡に係る国内源泉所得に係る収入金額とみなして、同法及びこの章の規定を適用する。
art-37-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-2
The amounts listed in Article 37-10, paragraph (3), items (i) through (vii) that a nonresident who does not have a permanent establishment and holds general shares, etc. receives with regard to those general shares, etc. (excluding the portion of the amount that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act; the same applies in paragraph (4)), and the amount specified by Cabinet Order prescribed in Article 37-10, paragraph (3) that the nonresident receives with regard to those general shares, etc. due to a reason specified by Cabinet Order prescribed in that paragraph (limited to those that fall under the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of that Act), are deemed to be revenue pertaining to domestic source income from the transfer of general shares, etc., and the provisions of that Act and this Chapter apply.
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**第三項** 恒久的施設を有しない非居住者が平成二十八年一月一日以後に上場株式等（第三十七条の十一第二項に規定する上場株式等をいう。次項において同じ。）の譲渡をした場合には、当該非居住者の所得税法第百六十四条第一項第二号に掲げる国内源泉所得のうち、第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等（以下この項及び次項において「上場株式等の譲渡に係る国内源泉所得」という。）については、同法第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該上場株式等の譲渡に係る国内源泉所得の金額として政令で定めるところにより計算した金額（以下この項及び第五項において「上場株式等の譲渡に係る国内源泉所得の金額」という。）に対し、上場株式等の譲渡に係る国内源泉所得の金額（第八項において準用する第三十七条の十第六項第五号の規定により適用される同法第七十二条、第七十八条、第八十六条及び第八十七条の規定の適用がある場合には、その適用後の金額）の百分の十五に相当する金額に相当する所得税を課する。
art-37-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-3
Where a nonresident who does not have a permanent establishment has made a transfer of listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (2); the same applies in the following paragraph) on or after January 1, 2016, with regard to capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) (hereinafter referred to in this paragraph and the following paragraph as "domestic source income from the transfer of listed shares, etc."), out of the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of the Income Tax Act, notwithstanding the provisions of Article 165 of that Act, income tax is imposed, separately from other income, on the amount calculated pursuant to the provisions of Cabinet Order as the amount of domestic source income from the transfer of listed shares, etc. for that year (hereinafter referred to in this paragraph and paragraph (5) as the "amount of domestic source income from the transfer of listed shares, etc."), in an amount equivalent to 15 percent of the amount of domestic source income from the transfer of listed shares, etc. (where the provisions of Article 72, Article 78, Article 86 and Article 87 of that Act as applied pursuant to the provisions of Article 37-10, paragraph (6), item (v) as applied mutatis mutandis pursuant to paragraph (8) apply, the amount after that application).
machine translation, not official
**第四項** 上場株式等を有する恒久的施設を有しない非居住者が、当該上場株式等につき交付を受ける第三十七条の十第三項第一号から第七号までに掲げる金額及び同項に規定する政令で定める事由により当該上場株式等につき交付を受ける同項に規定する政令で定める金額（当該非居住者の所得税法第百六十四条第一項第二号に掲げる国内源泉所得に該当するものに限る。）は、上場株式等の譲渡に係る国内源泉所得に係る収入金額とみなして、同法及びこの章の規定を適用する。
art-37-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-4
The amounts listed in Article 37-10, paragraph (3), items (i) through (vii) that a nonresident who does not have a permanent establishment and holds listed shares, etc. receives with regard to those listed shares, etc., and the amount specified by Cabinet Order prescribed in that paragraph that the nonresident receives with regard to those listed shares, etc. due to a reason specified by Cabinet Order prescribed in that paragraph (limited to those that fall under the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of the Income Tax Act), are deemed to be revenue pertaining to domestic source income from the transfer of listed shares, etc., and the provisions of that Act and this Chapter apply.
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**第五項** 第一項及び第三項の場合において、一般株式等の譲渡に係る国内源泉所得の金額及び上場株式等の譲渡に係る国内源泉所得の金額の計算上生じた損失の額があるときは、所得税法その他所得税に関する法令の規定の適用については、当該損失の額は生じなかつたものとみなす。
art-37-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-5
In the cases referred to in paragraph (1) and paragraph (3), if there is an amount of loss arising in the calculation of the amount of domestic source income from the transfer of general shares, etc. and the amount of domestic source income from the transfer of listed shares, etc., the amount of loss is deemed not to have arisen for the purpose of applying the provisions of the Income Tax Act and other laws and regulations concerning income tax.
machine translation, not official
**第六項** 第二項及び前二項に規定するもののほか、第一項及び第三項の規定の適用に関し必要な事項は、政令で定める。
art-37-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-6
Beyond what is prescribed in paragraph (2) and the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (1) and paragraph (3) are specified by Cabinet Order.
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**第七項** 第三十七条の十第六項第三号から第五号まで及び第七号の規定は、第一項の規定の適用がある場合について準用する。この場合において、同条第六項第三号中「一般株式等に係る譲渡所得の金額」とあるのは「租税特別措置法第三十七条の十二第一項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例）に規定する一般株式等の譲渡に係る国内源泉所得の金額（以下「一般株式等の譲渡に係る国内源泉所得の金額」という。）のうち譲渡所得に該当する部分の金額」と、同項第四号中「第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例）に規定する一般株式等に係る譲渡所得等」とあるのは「第三十七条の十二第一項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例）に規定する一般株式等の譲渡に係る国内源泉所得」と、「一般株式等に係る譲渡所得等の金額」とあるのは「一般株式等の譲渡に係る国内源泉所得の金額」と、同項第五号中「第七十一条及び第七十二条から第八十七条まで」とあるのは「第七十一条、第七十二条、第七十八条、第八十六条及び第八十七条」と、「一般株式等に係る譲渡所得等の金額」とあるのは「一般株式等の譲渡に係る国内源泉所得の金額」と読み替えるものとする。
art-37-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-7
The provisions of Article 37-10, paragraph (6), items (iii) through (v) and item (vii) apply mutatis mutandis to the case where the provisions of paragraph (1) apply. In this case, in item (iii) of paragraph (6) of that Article, the phrase "the amount of capital gains on general shares, etc." is deemed to be replaced with "the portion of the amount of domestic source income from the transfer of general shares, etc. prescribed in Article 37-12, paragraph (1) (Special Provisions on Taxation on Domestic Source Income Pertaining to the Transfer of Shares, etc. by Nonresidents Without a Permanent Establishment) of the Act on Special Measures Concerning Taxation (hereinafter referred to as the 'amount of domestic source income from the transfer of general shares, etc.') that falls under capital gains"; in item (iv) of that paragraph, the phrase "capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) (Special Provisions on Taxation on Capital Gains, etc. Pertaining to General Shares, etc.)" is deemed to be replaced with "domestic source income from the transfer of general shares, etc. prescribed in Article 37-12, paragraph (1) (Special Provisions on Taxation on Domestic Source Income Pertaining to the Transfer of Shares, etc. by Nonresidents Without a Permanent Establishment)", and the phrase "the amount of capital gains, etc. on general shares, etc." is deemed to be replaced with "the amount of domestic source income from the transfer of general shares, etc."; and in item (v) of that paragraph, the phrase "Article 71 and Articles 72 through 87" is deemed to be replaced with "Article 71, Article 72, Article 78, Article 86 and Article 87", and the phrase "the amount of capital gains, etc. on general shares, etc." is deemed to be replaced with "the amount of domestic source income from the transfer of general shares, etc.".
machine translation, not official
**第八項** 前項の規定は、第三項の規定の適用がある場合について準用する。この場合において、前項中「第三十七条の十二第一項」とあるのは「第三十七条の十二第三項」と、「一般株式等の」とあるのは「上場株式等の」と読み替えるものとする。
art-37-12/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-8
The provisions of the preceding paragraph apply mutatis mutandis to the case where the provisions of paragraph (3) apply. In this case, in the preceding paragraph, the phrase "Article 37-12, paragraph (1)" is deemed to be replaced with "Article 37-12, paragraph (3)", and the phrase "of general shares, etc." is deemed to be replaced with "of listed shares, etc.".
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### 第三十七条の十二の二（上場株式等に係る譲渡損失の損益通算及び繰越控除） — Aggregation of Profits and Losses and Deduction for Carryover of Capital Loss Pertaining to Listed Shares, etc.
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art-37-12-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2 · https://japanlaw.org/l/332AC0000000026/art-37-12-2
**第一項** 確定申告書（第九項（第三十七条の十三の三第十項において準用する場合を含む。）において準用する所得税法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書を含む。以下この条において同じ。）を提出する居住者又は恒久的施設を有する非居住者の平成二十八年分以後の各年分の上場株式等に係る譲渡損失の金額がある場合には、第三十七条の十一第一項後段の規定にかかわらず、当該上場株式等に係る譲渡損失の金額は、当該確定申告書に係る年分の第八条の四第一項に規定する上場株式等に係る配当所得等の金額を限度として、当該年分の当該上場株式等に係る配当所得等の金額の計算上控除する。
art-37-12-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-1
Where a resident or nonresident who has a permanent establishment who files a final return (including a return under the provisions of Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to paragraph (9) (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10)); hereinafter the same applies in this Article) has an amount of capital loss on listed shares, etc. for any year from 2016 onward, notwithstanding the provisions of the second sentence of Article 37-11, paragraph (1), the amount of capital loss on listed shares, etc. is deducted in calculating the amount of dividend income, etc. on listed shares, etc. prescribed in Article 8-4, paragraph (1) for the year covered by the final return, up to the amount of dividend income, etc. on listed shares, etc. for that year.
machine translation, not official
**第二項** 前項に規定する上場株式等に係る譲渡損失の金額とは、当該居住者又は恒久的施設を有する非居住者が、上場株式等の譲渡のうち次に掲げる上場株式等の譲渡（第三十二条第二項の規定に該当するものを除く。）をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、その者の当該譲渡をした日の属する年分の第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額の計算上控除してもなお控除しきれない部分の金額として政令で定めるところにより計算した金額をいう。
art-37-12-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2
The amount of capital loss on listed shares, etc. prescribed in the preceding paragraph means, out of the amount calculated pursuant to the provisions of Cabinet Order as the amount of losses arising from the resident or nonresident who has a permanent establishment having made any of the following transfers of listed shares, etc. among transfers of listed shares, etc. (excluding those that fall under the provisions of Article 32, paragraph (2)), the amount calculated pursuant to the provisions of Cabinet Order as the portion that cannot be fully deducted even after deduction in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) for the year that includes the day on which the person made that transfer:
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**一** 金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。次号において「金融商品取引業者」という。）又は同法第二条第十一項に規定する登録金融機関（第三号において「登録金融機関」という。）への売委託により行う上場株式等の譲渡
art-37-12-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-1
a transfer of listed shares, etc. made by entrusting the sale to a financial instruments business operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a person that engages in Type I Financial Instruments Business prescribed in Article 28, paragraph (1) of that Act; referred to as a "financial instruments business operator" in the following item) or a registered financial institution prescribed in Article 2, paragraph (11) of that Act (referred to as a "registered financial institution" in item (iii));
machine translation, not official
**二** 金融商品取引業者に対する上場株式等の譲渡
art-37-12-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-2
a transfer of listed shares, etc. to a financial instruments business operator;
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**三** 登録金融機関又は投資信託及び投資法人に関する法律第二条第十一項に規定する投資信託委託会社に対する上場株式等の譲渡で政令で定めるもの
art-37-12-2/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-3
a transfer of listed shares, etc. to a registered financial institution or an investment trust management company prescribed in Article 2, paragraph (11) of the Act on Investment Trusts and Investment Corporations, which is specified by Cabinet Order;
machine translation, not official
**四** 第三十七条の十第三項又は第三十七条の十一第四項各号に規定する事由による上場株式等の譲渡
art-37-12-2/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-4
a transfer of listed shares, etc. due to a reason prescribed in Article 37-10, paragraph (3) or the items of Article 37-11, paragraph (4);
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**五** 上場株式等を発行した法人の行う株式交換又は株式移転による当該法人に係る法人税法第二条第十二号の六の三に規定する株式交換完全親法人又は同条第十二号の六の六に規定する株式移転完全親法人に対する当該上場株式等の譲渡
art-37-12-2/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-5
a transfer of listed shares, etc., through a share exchange or share transfer carried out by the corporation that issued the listed shares, etc., to the wholly owning parent corporation in a share exchange prescribed in Article 2, item (xii)-6-3 of the Corporation Tax Act or the wholly owning parent corporation in a share transfer prescribed in item (xii)-6-6 of that Article pertaining to that corporation;
machine translation, not official
**六** 上場株式等を発行した法人に対して会社法第百九十二条第一項の規定に基づいて行う同項に規定する単元未満株式の譲渡その他これに類する上場株式等の譲渡として政令で定めるもの
art-37-12-2/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-6
a transfer of shares less than one unit prescribed in Article 192, paragraph (1) of the Companies Act made to the corporation that issued the listed shares, etc. pursuant to the provisions of that paragraph, or any other transfer of listed shares, etc. similar thereto that is specified by Cabinet Order;
machine translation, not official
**七** 上場株式等を発行した法人に対して会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号）第六十四条の規定による改正前の商法（明治三十二年法律第四十八号）第二百二十条ノ六第一項の規定に基づいて行う同項に規定する端株の譲渡
art-37-12-2/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-7
a transfer of fractional shares prescribed in Article 220-6, paragraph (1) of the Commercial Code (Act No. 48 of 1899) prior to the amendment by the provisions of Article 64 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005), made to the corporation that issued the listed shares, etc. pursuant to the provisions of that paragraph;
machine translation, not official
**八** 上場株式等を発行した法人が行う会社法第二百三十四条第一項又は第二百三十五条第一項（これらの規定を他の法律において準用する場合を含む。）の規定その他政令で定める規定による一株又は一口に満たない端数に係る上場株式等の競売（会社法第二百三十四条第二項（同法第二百三十五条第二項又は他の法律において準用する場合を含む。）の規定その他政令で定める規定による競売以外の方法による売却を含む。）による当該上場株式等の譲渡
art-37-12-2/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-8
a transfer of listed shares, etc. through an auction of listed shares, etc. pertaining to fractions of less than one share or one unit, carried out by the corporation that issued the listed shares, etc. pursuant to the provisions of Article 234, paragraph (1) or Article 235, paragraph (1) of the Companies Act (including as applied mutatis mutandis pursuant to other Acts) or other provisions specified by Cabinet Order (including a sale by a method other than auction pursuant to the provisions of Article 234, paragraph (2) of the Companies Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) of that Act or other Acts) or other provisions specified by Cabinet Order);
machine translation, not official
**九** 信託会社（金融機関の信託業務の兼営等に関する法律により同法第一条第一項に規定する信託業務を営む同項に規定する金融機関を含む。次号において同じ。）の営業所（国内にある営業所又は事務所をいう。以下この項において同じ。）に信託されている上場株式等の譲渡で、当該営業所を通じて金融商品取引法第五十八条に規定する外国証券業者（次号において単に「外国証券業者」という。）への売委託により行うもの
art-37-12-2/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-9
a transfer of listed shares, etc. entrusted to a business office (meaning a business office or other office located in Japan; the same applies hereinafter in this paragraph) of a trust company (including a financial institution prescribed in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions that engages in trust business prescribed in that paragraph pursuant to that Act; the same applies in the following item), which is made, through that business office, by entrusting the sale to a foreign securities firm prescribed in Article 58 of the Financial Instruments and Exchange Act (simply referred to as a "foreign securities firm" in the following item);
machine translation, not official
**十** 信託会社の営業所に信託されている上場株式等の譲渡で、当該営業所を通じて外国証券業者に対して行うもの
art-37-12-2/par-2/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-10
a transfer of listed shares, etc. entrusted to a business office of a trust company, which is made to a foreign securities firm through that business office;
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**十一** 所得税法第六十条の二第一項又は第六十条の三第一項の規定により行われたものとみなされた上場株式等の譲渡
art-37-12-2/par-2/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-11 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-11
a transfer of listed shares, etc. deemed to have been made pursuant to the provisions of Article 60-2, paragraph (1) or Article 60-3, paragraph (1) of the Income Tax Act.
machine translation, not official
**第三項** 第一項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、上場株式等に係る譲渡損失の金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-37-12-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-3
The provisions of paragraph (1) apply only where the final return for the year for which the application of the provisions of that paragraph is sought states that the application of the provisions of that paragraph is sought, and has attached to it a written statement concerning the calculation of the amount of capital loss on listed shares, etc. and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第四項** 第一項の規定の適用がある場合における第八条の四の規定の適用については、同条第一項中「計算した金額（」とあるのは、「計算した金額（第三十七条の十二の二第一項の規定の適用がある場合には、その適用後の金額。」とする。
art-37-12-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-4
With regard to the application of the provisions of Article 8-4 in the case where the provisions of paragraph (1) apply, the phrase "calculated amount (" in paragraph (1) of that Article is deemed to be replaced with "calculated amount (where the provisions of Article 37-12-2, paragraph (1) apply, the amount after that application;".
machine translation, not official
**第五項** 確定申告書を提出する居住者又は恒久的施設を有する非居住者が、その年の前年以前三年内の各年において生じた上場株式等に係る譲渡損失の金額（この項の規定の適用を受けて前年以前において控除されたものを除く。）を有する場合には、第三十七条の十一第一項後段の規定にかかわらず、当該上場株式等に係る譲渡損失の金額に相当する金額は、政令で定めるところにより、当該確定申告書に係る年分の同項に規定する上場株式等に係る譲渡所得等の金額及び第八条の四第一項に規定する上場株式等に係る配当所得等の金額（第一項の規定の適用がある場合にはその適用後の金額。以下この項において同じ。）を限度として、当該年分の当該上場株式等に係る譲渡所得等の金額及び上場株式等に係る配当所得等の金額の計算上控除する。
art-37-12-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-5
Where a resident or nonresident who has a permanent establishment who files a final return has an amount of capital loss on listed shares, etc. that arose in any year within the three years before that year (excluding any amount deducted in or before the previous year by applying the provisions of this paragraph), notwithstanding the provisions of the second sentence of Article 37-11, paragraph (1), an amount equivalent to that amount of capital loss on listed shares, etc. is, pursuant to the provisions of Cabinet Order, deducted in calculating the amount of capital gains, etc. on listed shares, etc. and the amount of dividend income, etc. on listed shares, etc. for the year covered by the final return, up to the amount of capital gains, etc. on listed shares, etc. prescribed in that paragraph and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 8-4, paragraph (1) (where the provisions of paragraph (1) apply, the amount after that application; the same applies hereinafter in this paragraph) for that year.
machine translation, not official
**第六項** 前項に規定する上場株式等に係る譲渡損失の金額とは、当該居住者又は恒久的施設を有する非居住者が、平成十五年一月一日以後に、上場株式等の譲渡のうち第二項各号に掲げる上場株式等の譲渡（第三十二条第二項の規定に該当するものを除く。）をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、その者の当該譲渡をした日の属する年分の第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額の計算上控除してもなお控除しきれない部分の金額として政令で定めるところにより計算した金額（第一項の規定の適用を受けて控除されたものを除く。）をいう。
art-37-12-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-6
The amount of capital loss on listed shares, etc. prescribed in the preceding paragraph means, out of the amount calculated pursuant to the provisions of Cabinet Order as the amount of losses arising from the resident or nonresident who has a permanent establishment having made, on or after January 1, 2003, any of the transfers of listed shares, etc. listed in the items of paragraph (2) among transfers of listed shares, etc. (excluding those that fall under the provisions of Article 32, paragraph (2)), the amount calculated pursuant to the provisions of Cabinet Order as the portion that cannot be fully deducted even after deduction in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) for the year that includes the day on which the person made that transfer (excluding any amount deducted by applying the provisions of paragraph (1)).
machine translation, not official
**第七項** 第五項の規定は、同項に規定する居住者又は恒久的施設を有する非居住者が前項に規定する上場株式等に係る譲渡損失の金額が生じた年分の所得税につき当該上場株式等に係る譲渡損失の金額の計算に関する明細書その他の財務省令で定める書類の添付がある確定申告書を提出し、かつ、その後において連続して確定申告書を提出している場合であつて、第五項の確定申告書に同項の規定による控除を受ける金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-37-12-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-7
The provisions of paragraph (5) apply only where the resident or nonresident who has a permanent establishment prescribed in that paragraph has filed, for income tax for the year in which the amount of capital loss on listed shares, etc. prescribed in the preceding paragraph arose, a final return to which a written statement concerning the calculation of that amount of capital loss on listed shares, etc. and other documents specified by Order of the Ministry of Finance are attached, and has continuously filed final returns thereafter, and where the final return referred to in paragraph (5) has attached to it a written statement concerning the calculation of the amount to be deducted under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第八項** 第五項の規定の適用がある場合における第八条の四（第三項を除く。）及び第三十七条の十一（第六項を除く。）の規定の適用については、第八条の四第一項及び第三十七条の十一第一項中「計算した金額（」とあるのは、「計算した金額（第三十七条の十二の二第五項の規定の適用がある場合には、その適用後の金額。」とする。
art-37-12-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-8
With regard to the application of the provisions of Article 8-4 (excluding paragraph (3)) and Article 37-11 (excluding paragraph (6)) in the case where the provisions of paragraph (5) apply, the phrase "calculated amount (" in Article 8-4, paragraph (1) and Article 37-11, paragraph (1) is deemed to be replaced with "calculated amount (where the provisions of Article 37-12-2, paragraph (5) apply, the amount after that application;".
machine translation, not official
**第九項** 所得税法第百二十三条第一項（第二号を除く。）（同法第百六十六条において準用する場合を含む。）の規定は、居住者又は恒久的施設を有する非居住者が、その年の翌年以後において第五項の規定の適用を受けようとする場合であつて、その年の年分の所得税につき同法第百二十条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書を提出すべき場合及び同法第百二十二条第一項又は第百二十三条第一項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定による申告書を提出することができる場合のいずれにも該当しない場合について準用する。この場合において、同項中「第七十条第一項若しくは第二項（純損失の繰越控除）若しくは第七十一条第一項（雑損失の繰越控除）の規定の適用を受け、又は第百四十二条第二項（純損失の繰戻しによる還付の手続等）の規定による還付を受けようとするときは、第三期において」とあるのは「租税特別措置法第三十七条の十二の二第五項（上場株式等に係る譲渡損失の繰越控除）の規定の適用を受けようとするときは」と、「次項各号に掲げる」とあるのは「その年において生じた同条第六項に規定する上場株式等に係る譲渡損失の金額（以下この項において「上場株式等に係る譲渡損失の金額」という。）、その年の前年以前三年内の各年において生じた上場株式等に係る譲渡損失の金額その他の政令で定める」と、同項第一号中「純損失の金額」とあるのは「上場株式等に係る譲渡損失の金額」と、同項第三号中「純損失の金額及び雑損失の金額（第七十条第一項若しくは第二項又は第七十一条第一項」とあるのは「上場株式等に係る譲渡損失の金額（租税特別措置法第三十七条の十二の二第五項」と、「及び第百四十二条第二項の規定により還付を受けるべき金額の計算の基礎となつたものを除く。同号において同じ」とあるのは「を除く」と、「これらの金額」とあるのは「当該上場株式等に係る譲渡損失の金額」と、「総所得金額、退職所得金額及び山林所得金額」とあるのは「同法第三十七条の十一第一項（上場株式等に係る譲渡所得等の課税の特例）に規定する上場株式等に係る譲渡所得等の金額及び同法第三十七条の十二の二第五項に規定する上場株式等に係る配当所得等の金額」と読み替えるものとする。
art-37-12-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-9
The provisions of Article 123, paragraph (1) (excluding item (ii)) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis to the case where a resident or nonresident who has a permanent establishment seeks the application of the provisions of paragraph (5) in or after the year following the relevant year, and the case falls under neither the case where the person must file a return under the provisions of Article 120, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for the relevant year nor the case where the person may file a return under the provisions of Article 122, paragraph (1) or Article 123, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act). In this case, in Article 123, paragraph (1) of the Income Tax Act, the phrase "seeks the application of the provisions of Article 70, paragraph (1) or paragraph (2) (Deduction for Carryover of Net Loss) or Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss), or seeks a refund under the provisions of Article 142, paragraph (2) (Procedures for Issuing Refunds Based on Carryback of Net Loss), during the third period" is deemed to be replaced with "seeks the application of the provisions of Article 37-12-2, paragraph (5) (Deduction for Carryover of Capital Loss on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation", and the phrase "listed in the items of the following paragraph" is deemed to be replaced with "the amount of capital loss on listed shares, etc. prescribed in paragraph (6) of that Article that arose in that year (hereinafter referred to in this paragraph as the 'amount of capital loss on listed shares, etc.'), the amount of capital loss on listed shares, etc. that arose in each year within the three years before that year, and other matters specified by Cabinet Order"; in item (i) of that paragraph, the phrase "amount of net loss" is deemed to be replaced with "amount of capital loss on listed shares, etc."; and in item (iii) of that paragraph, the phrase "amount of net loss and casualty loss (Article 70, paragraph (1) or paragraph (2) or Article 71, paragraph (1)" is deemed to be replaced with "amount of capital loss on listed shares, etc. (Article 37-12-2, paragraph (5) of the Act on Special Measures Concerning Taxation", the phrase "and excluding those that formed the basis for calculating the amount to be refunded pursuant to the provisions of Article 142, paragraph (2); the same applies in that item" is deemed to be replaced with "excluding", the phrase "those amounts" is deemed to be replaced with "that amount of capital loss on listed shares, etc.", and the phrase "amount of gross income, amount of retirement income and amount of timber income" is deemed to be replaced with "amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) (Special Provisions on Taxation on Capital Gains, etc. on Listed Shares, etc.) of that Act and amount of dividend income, etc. on listed shares, etc. prescribed in Article 37-12-2, paragraph (5) of that Act".
machine translation, not official
**第十項** 第五項の規定の適用がある場合における国税通則法の規定の適用については、同法第二条第六号ハ（１）中「又は雑損失の金額」とあるのは「若しくは雑損失の金額又は租税特別措置法第三十七条の十二の二第六項（上場株式等に係る譲渡損失の繰越控除）に規定する上場株式等に係る譲渡損失の金額」と、「同法」とあるのは「これらの法律」とする。
art-37-12-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-10
With regard to the application of the provisions of the Act on General Rules for National Taxes in the case where the provisions of paragraph (5) apply, in Article 2, item (vi), (c), 1. of that Act, the phrase "or casualty loss" is deemed to be replaced with "or casualty loss, or the amount of capital loss on listed shares, etc. prescribed in Article 37-12-2, paragraph (6) (Deduction for Carryover of Capital Loss on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation", and the phrase "that Act" is deemed to be replaced with "those Acts".
machine translation, not official
**第十一項** その年の翌年以後又はその年において第五項の規定の適用を受けようとする場合に提出すべき確定申告書の記載事項の特例その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-37-12-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-11
Special provisions on the matters to be stated in the final return to be filed in the case where the application of the provisions of paragraph (5) is sought in or after the year following the relevant year or in that year, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
machine translation, not official
### 第三十七条の十三（特定中小会社が発行した株式の取得に要した金額の控除等） — Deduction of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium-Sized Companies, etc.
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art-37-13 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13 · https://japanlaw.org/l/332AC0000000026/art-37-13
**第一項** 平成十五年四月一日以後に、次の各号に掲げる株式会社（以下この項及び第三十七条の十三の三第一項において「特定中小会社」という。）の区分に応じ当該各号に定める株式（以下この項、第三項及び第五項並びに同条において「特定株式」という。）を払込み（当該株式の発行に際してするものに限る。以下同条までにおいて同じ。）により取得（第二十九条の二第一項本文の規定の適用を受けるものを除く。以下第三十七条の十三の三までにおいて同じ。）をした居住者又は恒久的施設を有する非居住者（当該取得をした日においてその者を判定の基礎となる株主として選定した場合に当該特定中小会社が法人税法第二条第十号に規定する同族会社に該当することとなるときにおける当該株主その他の政令で定める者であつたものを除く。）が、当該特定株式を払込みにより取得をした場合における第三十七条の十第一項及び第三十七条の十一第一項の規定の適用については、政令で定めるところにより、その年分の第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額又は第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額の計算上、その年中に当該払込みにより取得をした特定株式（その年十二月三十一日において有するものとして政令で定めるものに限る。以下この条において「控除対象特定株式」という。）の取得に要した金額として政令で定める金額（以下第三項までにおいて「控除対象特定株式取得金額」という。）の合計額（適用前の一般株式等に係る譲渡所得等の金額（この項の規定を適用しないで計算した場合における第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額をいう。次項において同じ。）及び適用前の上場株式等に係る譲渡所得等の金額（この項の規定を適用しないで計算した場合における第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額をいう。次項において同じ。）の合計額（以下この項及び第三項において「適用前の株式等に係る譲渡所得等の金額の合計額」という。）が当該控除対象特定株式取得金額の合計額に満たない場合には、当該適用前の株式等に係る譲渡所得等の金額の合計額に相当する金額）を控除する。
art-37-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1
Where a resident or nonresident who has a permanent establishment who has, on or after April 1, 2003, acquired (excluding an acquisition to which the provisions of the main clause of Article 29-2, paragraph (1) are applied; the same applies hereinafter up to Article 37-13-3) by payment (limited to payment made upon the issuance of the shares; the same applies hereinafter up to that Article) the shares specified in the following items (hereinafter referred to in this paragraph, paragraphs (3) and (5), and that Article as "specified shares") according to the category of stock company listed in each of those items (hereinafter referred to in this paragraph and Article 37-13-3, paragraph (1) as a "specified small and medium-sized company") (excluding a person who, on the day of that acquisition, was such a shareholder in the case where the specified small and medium-sized company would fall under a family company prescribed in Article 2, item (x) of the Corporation Tax Act if that person were selected as a shareholder forming the basis for the determination, or any other person specified by Cabinet Order) has acquired those specified shares by payment, with regard to the application of the provisions of Article 37-10, paragraph (1) and Article 37-11, paragraph (1), pursuant to the provisions of Cabinet Order, in calculating the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) or the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) for that year, the total of the amounts specified by Cabinet Order as the amounts required for the acquisition of the specified shares acquired by that payment during that year (limited to those specified by Cabinet Order as being held on December 31 of that year; hereinafter referred to in this Article as "deductible specified shares") (hereinafter referred to up to paragraph (3) as the "deductible acquisition cost of specified shares") (where the total of the amount of capital gains, etc. on general shares, etc. before application (meaning the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) as calculated without applying the provisions of this paragraph; the same applies in the following paragraph) and the amount of capital gains, etc. on listed shares, etc. before application (meaning the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) as calculated without applying the provisions of this paragraph; the same applies in the following paragraph) (hereinafter referred to in this paragraph and paragraph (3) as the "total amount of income from transfer, etc. of shares, etc. before application") is less than the total of the deductible acquisition cost of specified shares, an amount equivalent to that total amount of income from transfer, etc. of shares, etc. before application) is deducted:
machine translation, not official
**一** 中小企業等経営強化法第六条に規定する特定新規中小企業者に該当する株式会社 当該株式会社により発行される株式
art-37-13/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1/item-1
a stock company that falls under a specified new small and medium sized enterprise prescribed in Article 6 of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc.: shares issued by that stock company;
machine translation, not official
**二** 内国法人のうちその設立の日以後十年を経過していない株式会社（中小企業基本法（昭和三十八年法律第百五十四号）第二条第一項各号に掲げる中小企業者に該当する会社であることその他の財務省令で定める要件を満たすものに限る。） 当該株式会社により発行される株式で次に掲げるもの
art-37-13/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1/item-2
a stock company among domestic corporations for which 10 years have not elapsed since the day of its establishment (limited to one that satisfies the requirements specified by Order of the Ministry of Finance, such as being a company that falls under a small and medium sized enterprise listed in the items of Article 2, paragraph (1) of the Small and Medium-sized Enterprise Basic Act (Act No. 154 of 1963)): the following shares issued by that stock company:
machine translation, not official
**イ** 投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第二条第二項に規定する投資事業有限責任組合（財務省令で定めるものに限る。）に係る同法第三条第一項に規定する投資事業有限責任組合契約に従つて取得をされるもの
art-37-13/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1/item-2/sub-1
shares acquired in accordance with an investment limited partnership agreement prescribed in Article 3, paragraph (1) of the Limited Partnership Act for Investment (Act No. 90 of 1998) pertaining to an investment limited partnership prescribed in Article 2, paragraph (2) of that Act (limited to one specified by Order of the Ministry of Finance);
machine translation, not official
**ロ** 金融商品取引法第二十九条の四の二第九項に規定する第一種少額電子募集取扱業務を行う者（財務省令で定めるものに限る。）が行う同項に規定する電子募集取扱業務により取得をされるもの
art-37-13/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1/item-2/sub-2
shares acquired through electronic public offering handling business prescribed in Article 29-4-2, paragraph (9) of the Financial Instruments and Exchange Act carried out by a person that engages in Type I small-amount electronic public offering handling business prescribed in that paragraph (limited to one specified by Order of the Ministry of Finance);
machine translation, not official
**三** 内国法人のうち、沖縄振興特別措置法第五十七条の二第一項に規定する指定会社で平成二十六年四月一日から令和九年三月三十一日までの間に同項の規定による指定を受けたもの 当該指定会社により発行される株式
art-37-13/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1/item-3
a designated company prescribed in Article 57-2, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa, among domestic corporations, that received designation under the provisions of that paragraph during the period from April 1, 2014 to March 31, 2027: shares issued by that designated company.
machine translation, not official
**第二項** 前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、控除対象特定株式取得金額、適用前の一般株式等に係る譲渡所得等の金額、適用前の上場株式等に係る譲渡所得等の金額及び同項の控除の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-37-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-2
The provisions of the preceding paragraph apply only where the final return for the year for which the application of the provisions of that paragraph is sought states that the application of the provisions of that paragraph is sought, and has attached to it a written statement concerning the calculation of the deductible acquisition cost of specified shares, the amount of capital gains, etc. on general shares, etc. before application, the amount of capital gains, etc. on listed shares, etc. before application and the deduction under that paragraph, and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第三項** 令和八年一月一日以後に控除対象特定株式を払込みにより取得をした第一項に規定する居住者又は恒久的施設を有する非居住者は、その年において生じた特定株式控除未済額（その年分の適用前の株式等に係る譲渡所得等の金額の合計額が控除対象特定株式取得金額の合計額に満たない場合におけるその満たない部分の金額のうち、同項第一号又は第二号に定める特定株式に係る部分の金額として政令で定めるところにより計算した金額をいう。以下この条において同じ。）がある場合には、その年分の確定申告書（前条第九項（第三十七条の十三の三第十項において準用する場合を含む。）又は第四十一条の十五第五項において準用する所得税法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書を含む。第五項及び第九項において同じ。）の提出と同時に、納税地の所轄税務署長に対し、第一号に掲げる金額から第二号に掲げる金額を控除した金額に相当する所得税の還付を請求することができる。
art-37-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3
A resident or nonresident who has a permanent establishment prescribed in paragraph (1) who has acquired deductible specified shares by payment on or after January 1, 2026 may, if there is an undeducted amount for specified shares arising in that year (meaning, where the total amount of income from transfer, etc. of shares, etc. before application for that year is less than the total of the deductible acquisition cost of specified shares, the amount calculated pursuant to the provisions of Cabinet Order as the portion of the shortfall pertaining to specified shares specified in item (i) or item (ii) of that paragraph; the same applies hereinafter in this Article), claim from the competent district director for the place for tax payment, at the same time as filing the final return for that year (including a return under the provisions of Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to paragraph (9) of the preceding Article (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10)) or Article 41-15, paragraph (5); the same applies in paragraphs (5) and (9)), a refund of the income tax equivalent to the amount obtained by deducting the amount listed in item (ii) of this paragraph from the amount listed in item (i):
machine translation, not official
**一** その年の前年分の一般株式等に係る課税譲渡所得等の金額（第三十七条の十第一項に規定する一般株式等に係る課税譲渡所得等の金額をいう。以下この条において同じ。）及び上場株式等に係る課税譲渡所得等の金額（第三十七条の十一第一項に規定する上場株式等に係る課税譲渡所得等の金額をいう。以下この条において同じ。）（次条第四項において準用するこの項の規定の適用がある場合には、当該一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額から同条第四項に規定する設立特定株式控除未済額を控除した金額。次号において同じ。）につき第三十七条の十第一項及び第三十七条の十一第一項の規定に準じて計算した所得税の額
art-37-13/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3/item-1
the amount of income tax calculated in accordance with the provisions of Article 37-10, paragraph (1) and Article 37-11, paragraph (1) on the amount of taxable capital gains, etc. on general shares, etc. (meaning the amount of taxable capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1); the same applies hereinafter in this Article) and the amount of taxable capital gains, etc. on listed shares, etc. (meaning the amount of taxable capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1); the same applies hereinafter in this Article) for the year preceding that year (where the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (4) of the following Article apply, the amount obtained by deducting the undeducted amount for specified shares issued at establishment prescribed in paragraph (4) of that Article from that amount of taxable capital gains, etc. on general shares, etc. and amount of taxable capital gains, etc. on listed shares, etc.; the same applies in the following item);
machine translation, not official
**二** その年の前年分の一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額から当該特定株式控除未済額を控除した金額につき第三十七条の十第一項及び第三十七条の十一第一項の規定に準じて計算した所得税の額
art-37-13/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3/item-2
the amount of income tax calculated in accordance with the provisions of Article 37-10, paragraph (1) and Article 37-11, paragraph (1) on the amount obtained by deducting that undeducted amount for specified shares from the amount of taxable capital gains, etc. on general shares, etc. and the amount of taxable capital gains, etc. on listed shares, etc. for the year preceding that year.
machine translation, not official
**第四項** 前項の場合において、同項に規定する控除した金額に相当する所得税の額がその年の前年分の一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額に係る所得税の額（次条第四項において準用する前項の規定の適用がある場合には、同項に規定する控除した金額に相当する所得税の額を控除した金額）（国税通則法第二条第四号に規定する附帯税の額を除く。）を超えるときは、前項の還付の請求をすることができる金額は、当該一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額に係る所得税の額に相当する金額を限度とする。
art-37-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-4
In the case referred to in the preceding paragraph, if the amount of income tax equivalent to the deducted amount prescribed in that paragraph exceeds the amount of income tax on the amount of taxable capital gains, etc. on general shares, etc. and the amount of taxable capital gains, etc. on listed shares, etc. for the year preceding that year (where the provisions of the preceding paragraph as applied mutatis mutandis pursuant to paragraph (4) of the following Article apply, the amount obtained by deducting the amount of income tax equivalent to the deducted amount prescribed in that paragraph) (excluding the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes), the amount for which a claim for a refund under the preceding paragraph may be made is limited to an amount equivalent to the amount of income tax on that amount of taxable capital gains, etc. on general shares, etc. and amount of taxable capital gains, etc. on listed shares, etc.
machine translation, not official
**第五項** 第三項の規定は、同項の居住者又は恒久的施設を有する非居住者が、その年の前年分の所得税につき第一項第一号又は第二号に定める特定株式をその年中に払込みにより取得をする見込みである旨その他の財務省令で定める事項を記載した書類の添付がある確定申告書をその提出期限までに提出している場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限後に提出した場合を含む。）であつて、その年分の確定申告書をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限後に提出した場合を含む。）に限り、適用する。
art-37-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-5
The provisions of paragraph (3) apply only where the resident or nonresident who has a permanent establishment referred to in that paragraph has filed by its filing deadline a final return for income tax for the year preceding that year to which a document stating that the person expects to acquire by payment during that year specified shares specified in paragraph (1), item (i) or item (ii) and other matters specified by Order of the Ministry of Finance is attached (including, where the district director finds that there are unavoidable circumstances, where the person filed that return after its filing deadline), and has filed the final return for that year by its filing deadline (including, where the district director finds that there are unavoidable circumstances, where the person filed that return after its filing deadline).
machine translation, not official
**第六項** 所得税法第百二十五条第一項から第三項まで又は第五項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定に該当してこれらの規定に規定する申告書を提出する者は、その年の中途において死亡をした第三項の居住者又は恒久的施設を有する非居住者のその年において生じた特定株式控除未済額がある場合には、政令で定めるところにより、当該申告書の提出と同時に、当該申告書に係る所得税の納税地の所轄税務署長に対し、第一号に掲げる金額から第二号に掲げる金額を控除した金額に相当する所得税の還付を請求することができる。
art-37-13/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6
A person who falls under the provisions of Article 125, paragraphs (1) through (3) or paragraph (5) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) and files the return prescribed in those provisions may, where there is an undeducted amount for specified shares arising in that year of the resident or nonresident who has a permanent establishment referred to in paragraph (3) who died during that year, pursuant to the provisions of Cabinet Order, at the same time as filing that return, claim from the competent district director for the place for tax payment for the income tax pertaining to that return a refund of the income tax equivalent to the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i):
machine translation, not official
**一** 当該居住者又は恒久的施設を有する非居住者のその年の前年分の一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額（次条第四項において準用するこの項の規定の適用がある場合には、当該一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額から同条第四項に規定する設立特定株式控除未済額を控除した金額。次号において同じ。）につき第三十七条の十第一項及び第三十七条の十一第一項の規定に準じて計算した所得税の額
art-37-13/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6/item-1
the amount of income tax calculated in accordance with the provisions of Article 37-10, paragraph (1) and Article 37-11, paragraph (1) on the amount of taxable capital gains, etc. on general shares, etc. and the amount of taxable capital gains, etc. on listed shares, etc. of that resident or nonresident who has a permanent establishment for the year preceding that year (where the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (4) of the following Article apply, the amount obtained by deducting the undeducted amount for specified shares issued at establishment prescribed in paragraph (4) of that Article from that amount of taxable capital gains, etc. on general shares, etc. and amount of taxable capital gains, etc. on listed shares, etc.; the same applies in the following item);
machine translation, not official
**二** 前号の居住者又は恒久的施設を有する非居住者のその年の前年分の一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額から当該特定株式控除未済額を控除した金額につき第三十七条の十第一項及び第三十七条の十一第一項の規定に準じて計算した所得税の額
art-37-13/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6/item-2
the amount of income tax calculated in accordance with the provisions of Article 37-10, paragraph (1) and Article 37-11, paragraph (1) on the amount obtained by deducting that undeducted amount for specified shares from the amount of taxable capital gains, etc. on general shares, etc. and the amount of taxable capital gains, etc. on listed shares, etc. of the resident or nonresident who has a permanent establishment referred to in the preceding item for the year preceding that year.
machine translation, not official
**第七項** 第四項の規定は、前項の場合について準用する。
art-37-13/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-7
The provisions of paragraph (4) apply mutatis mutandis to the case referred to in the preceding paragraph.
machine translation, not official
**第八項** 第六項の規定は、同項の居住者又は恒久的施設を有する非居住者がその年の前年分の所得税につき第五項に規定する書類の添付がある確定申告書をその提出期限までに提出している場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限後に提出した場合を含む。）であつて、第六項に規定する申告書を提出する者が当該申告書をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限後に提出した場合を含む。）に限り、適用する。
art-37-13/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-8
The provisions of paragraph (6) apply only where the resident or nonresident who has a permanent establishment referred to in that paragraph has filed by its filing deadline a final return for income tax for the year preceding that year to which the document prescribed in paragraph (5) is attached (including, where the district director finds that there are unavoidable circumstances, where the person filed that return after its filing deadline), and the person who files the return prescribed in paragraph (6) has filed that return by its filing deadline (including, where the district director finds that there are unavoidable circumstances, where that person filed that return after its filing deadline).
machine translation, not official
**第九項** 第三項の居住者若しくは恒久的施設を有する非居住者又は当該居住者若しくは恒久的施設を有する非居住者が年の中途において死亡をした場合におけるその相続人等（相続人（包括受遺者を含む。以下この項において同じ。）又は当該相続人がその相続の開始があつたことを知つた日の翌日から四月を経過した日の前日（同日前に当該相続人が出国（所得税法第二条第一項第四十二号に規定する出国をいう。以下この項において同じ。）をする場合には、その出国の時）までに次項の還付請求書を提出しないで死亡をした場合における当該相続人の相続人をいう。第一号において同じ。）が、第三項又は第六項の規定による還付の請求をしようとする場合であつて、その年分の所得税につき確定申告書を提出すべき場合及び提出することができる場合のいずれにも該当しない場合には、次に定めるところによる。
art-37-13/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-9
Where the resident or nonresident who has a permanent establishment referred to in paragraph (3), or, in the case where that resident or nonresident who has a permanent establishment has died during the year, their heir, etc. (meaning an heir (including a universal legatee; the same applies hereinafter in this paragraph), or, in the case where that heir has died without submitting the claim for a refund referred to in the following paragraph by the day before the day on which four months have elapsed from the day following the day on which the heir came to know of the commencement of the succession (or, where the absence from Japan (meaning absence from Japan prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act; the same applies hereinafter in this paragraph) of that heir occurs before that day, the time of that absence from Japan), the heir of that heir; the same applies in item (i)), seeks to make a claim for a refund under the provisions of paragraph (3) or paragraph (6), and the case falls under neither the case where a final return must be filed for income tax for that year nor the case where one may be filed, the following provisions apply:
machine translation, not official
**一** 当該居住者若しくは恒久的施設を有する非居住者又はその相続人等は、第三項又は第六項に規定する所得税の還付を請求できるものとする。
art-37-13/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-9/item-1
the resident or nonresident who has a permanent establishment or their heir, etc. may claim a refund of the income tax prescribed in paragraph (3) or paragraph (6);
machine translation, not official
**二** 第三項から前項までの規定は、前号の還付の請求をする場合について準用する。この場合において、第三項中「その年分の確定申告書（前条第九項（第三十七条の十三の三第十項において準用する場合を含む。）又は第四十一条の十五第五項において準用する所得税法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書を含む。第五項及び第九項において同じ。）の提出と同時に、納税地」とあるのは「納税地」と、同項第一号中「この項」とあるのは「第九項第二号において準用するこの項」と、第四項中「前項の規定」とあるのは「第九項第二号において準用する前項の規定」と、第五項中「その年分の確定申告書をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限」とあるのは「第十項の還付請求書をその年の翌年三月十五日（その者が同日前に出国（第九項に規定する出国をいう。以下この項及び第八項において同じ。）をする場合には、その出国の時。以下この項において同じ。）までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該還付請求書をその年の翌年三月十五日」と、第六項中「所得税法第百二十五条第一項から第三項まで又は第五項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定に該当してこれらの規定に規定する申告書を提出する者は、その年の中途において死亡をした第三項の居住者又は恒久的施設を有する非居住者の」とあるのは「第三項の居住者又は恒久的施設を有する非居住者が年の中途において死亡をした場合において、その者の」と、「場合には、政令」とあるのは「ときは、その相続人等（第九項に規定する相続人等をいう。）は、政令」と、「当該申告書の提出と同時に、当該申告書に係る所得税」とあるのは「当該居住者又は恒久的施設を有する非居住者」と、同項第一号中「この項」とあるのは「第九項第二号において準用するこの項」と、前項中「申告書を提出する者が当該申告書をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限」とあるのは「相続人等が第十項の還付請求書をその相続の開始があつたことを知つた日の翌日から四月を経過した日の前日（同日前に当該相続人等が出国をする場合には、その出国の時。以下この項において同じ。）までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該還付請求書をその四月を経過した日の前日」と読み替えるものとする。
art-37-13/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-9/item-2
the provisions of paragraph (3) through the preceding paragraph apply mutatis mutandis to the case where a claim for a refund under the preceding item is made. In this case, in paragraph (3), the phrase "from the competent district director for the place for tax payment, at the same time as filing the final return for that year (including a return under the provisions of Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to paragraph (9) of the preceding Article (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10)) or Article 41-15, paragraph (5); the same applies in paragraphs (5) and (9))," is deemed to be replaced with "from the competent district director for the place for tax payment,"; in item (i) of that paragraph, the phrase "this paragraph" is deemed to be replaced with "this paragraph as applied mutatis mutandis pursuant to paragraph (9), item (ii)"; in paragraph (4), the phrase "the provisions of the preceding paragraph" is deemed to be replaced with "the provisions of the preceding paragraph as applied mutatis mutandis pursuant to paragraph (9), item (ii)"; in paragraph (5), the phrase "has filed the final return for that year by its filing deadline (including, where the district director finds that there are unavoidable circumstances, where the person filed that return after its filing deadline" is deemed to be replaced with "has submitted the claim for a refund referred to in paragraph (10) by March 15 of the year following that year (or, where the absence from Japan (meaning absence from Japan prescribed in paragraph (9); the same applies hereinafter in this paragraph and paragraph (8)) of the person occurs before that day, the time of that absence from Japan; the same applies hereinafter in this paragraph) (including, where the district director finds that there are unavoidable circumstances, where the person submitted that claim for a refund after March 15 of the year following that year"; in paragraph (6), the phrase "A person who falls under the provisions of Article 125, paragraphs (1) through (3) or paragraph (5) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) and files the return prescribed in those provisions may, where there is an undeducted amount for specified shares arising in that year of the resident or nonresident who has a permanent establishment referred to in paragraph (3) who died during that year" is deemed to be replaced with "Where the resident or nonresident who has a permanent establishment referred to in paragraph (3) has died during the year, if there is an undeducted amount for specified shares of that person arising in that year, their heir, etc. (meaning an heir, etc. prescribed in paragraph (9)) may", and the phrase "at the same time as filing that return, claim from the competent district director for the place for tax payment for the income tax pertaining to that return" is deemed to be replaced with "claim from the competent district director for the place for tax payment of that resident or nonresident who has a permanent establishment"; in item (i) of that paragraph, the phrase "this paragraph" is deemed to be replaced with "this paragraph as applied mutatis mutandis pursuant to paragraph (9), item (ii)"; and in the preceding paragraph, the phrase "the person who files the return prescribed in paragraph (6) has filed that return by its filing deadline (including, where the district director finds that there are unavoidable circumstances, where that person filed that return after its filing deadline" is deemed to be replaced with "the heir, etc. prescribed in paragraph (6) has submitted the claim for a refund referred to in paragraph (10) by the day before the day on which four months have elapsed from the day following the day on which the heir, etc. came to know of the commencement of the succession (or, where the absence from Japan of that heir, etc. occurs before that day, the time of that absence from Japan; the same applies hereinafter in this paragraph) (including, where the district director finds that there are unavoidable circumstances, where the heir, etc. submitted that claim for a refund after the day before the day on which those four months have elapsed".
machine translation, not official
**第十項** 第三項又は第六項（これらの規定を前項第二号において準用する場合を含む。以下この項及び第十三項において同じ。）の規定による還付の請求をしようとする者は、その還付を受けようとする所得税の額、その計算の基礎その他財務省令で定める事項を記載した還付請求書に特定株式控除未済額の計算に関する明細書その他の財務省令で定める書類を添付して、第三項又は第六項に規定する税務署長に提出しなければならない。
art-37-13/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-10
A person who seeks to make a claim for a refund under the provisions of paragraph (3) or paragraph (6) (including as applied mutatis mutandis pursuant to item (ii) of the preceding paragraph; the same applies in this paragraph and paragraph (13)) must submit to the district director prescribed in paragraph (3) or paragraph (6) a claim for a refund stating the amount of income tax for which the refund is sought, the basis for its calculation and other matters specified by Order of the Ministry of Finance, with a written statement concerning the calculation of the undeducted amount for specified shares and other documents specified by Order of the Ministry of Finance attached.
machine translation, not official
**第十一項** 税務署長は、前項の還付請求書の提出があつた場合には、その請求の基礎となつた特定株式控除未済額その他必要な事項について調査し、その調査したところにより、その請求をした者に対し、所得税を還付し、又は請求の理由がない旨を書面により通知する。
art-37-13/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-11 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-11
When the claim for a refund referred to in the preceding paragraph has been submitted, the district director investigates the undeducted amount for specified shares that formed the basis of the claim and other necessary matters, and, based on that investigation, refunds the income tax to the person who made the claim or notifies that person in writing that there are no grounds for the claim.
machine translation, not official
**第十二項** 前項の規定による還付金について国税通則法第五十八条第一項に規定する還付加算金を計算する場合には、その計算の基礎となる同項の期間は、第三項又は第六項（これらの規定を第九項第二号において準用する場合を含む。）の規定による還付の請求がされた日（第三項又は第六項の規定による還付の請求がされた日がこれらの規定に規定する申告書の提出期限前である場合にはその提出期限とし、同号において準用する第三項又は第六項の規定による還付の請求がされた日が同号において準用する第五項又は第八項の還付請求書の提出期限前である場合にはその提出期限とする。）の翌日以後三月を経過した日からその還付のための支払決定をする日又はその還付金につき充当（同法第五十七条第一項の規定による充当をいう。以下この項において同じ。）をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
art-37-13/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-12 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-12
When calculating the interest on refund prescribed in Article 58, paragraph (1) of the Act on General Rules for National Taxes with regard to a refund under the provisions of the preceding paragraph, the period prescribed in that paragraph that forms the basis for the calculation is the period from the day on which three months have elapsed from the day following the day on which the claim for a refund under the provisions of paragraph (3) or paragraph (6) (including as applied mutatis mutandis pursuant to paragraph (9), item (ii)) was made (where the day on which the claim for a refund under the provisions of paragraph (3) or paragraph (6) was made precedes the filing deadline of the return prescribed in those provisions, that filing deadline, and where the day on which the claim for a refund under the provisions of paragraph (3) or paragraph (6) as applied mutatis mutandis pursuant to that item was made precedes the submission deadline of the claim for a refund referred to in paragraph (5) or paragraph (8) as applied mutatis mutandis pursuant to that item, that submission deadline) to the day on which the payment decision for that refund is made or the day on which an appropriation (meaning an appropriation under the provisions of Article 57, paragraph (1) of that Act; the same applies hereinafter in this paragraph) of that refund is made (where there is a day before that day on which the refund became suitable for appropriation, that day).
machine translation, not official
**第十三項** 第三項又は第六項の規定の適用がある場合における国税通則法の規定の適用については、同法第二条第六号ハ（１）中「又は雑損失の金額」とあるのは「若しくは雑損失の金額又は租税特別措置法第三十七条の十三第三項若しくは第六項（特定中小会社が発行した株式の取得に要した金額の控除等）（これらの規定を同条第九項第二号において準用する場合を含む。）に規定する特定株式控除未済額」と、「同法」とあるのは「これらの法律」と、同法第十九条第四項第二号ハ中「）又は」とあるのは「）、」と、「）の」とあるのは「）又は租税特別措置法第三十七条の十三第十一項（特定中小会社が発行した株式の取得に要した金額の控除等）の」とする。
art-37-13/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-13 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-13
With regard to the application of the provisions of the Act on General Rules for National Taxes in the case where the provisions of paragraph (3) or paragraph (6) apply, in Article 2, item (vi), (c), 1. of that Act, the phrase "or casualty loss" is deemed to be replaced with "or casualty loss, or the undeducted amount for specified shares prescribed in Article 37-13, paragraph (3) or paragraph (6) (Deduction of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium-Sized Companies, etc.) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (9), item (ii) of that Article)", and the phrase "that Act" is deemed to be replaced with "those Acts"; and in Article 19, paragraph (4), item (ii), (c) of that Act, the phrase ") or" is deemed to be replaced with "),", and the phrase ") of" is deemed to be replaced with ") or Article 37-13, paragraph (11) (Deduction of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium-Sized Companies, etc.) of the Act on Special Measures Concerning Taxation, of".
machine translation, not official
**第十四項** 第一項の規定の適用を受けた場合又は第十一項の規定による所得税の還付を受けた場合における控除対象特定株式と同一銘柄の株式の取得価額の計算の特例、これらの場合において控除対象特定株式をその取得の日の属する年の翌年中に譲渡をしたときにおける当該控除対象特定株式と同一銘柄の株式の取得価額の計算の特例その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-37-13/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-14 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-14
Special provisions for calculating the acquisition cost of shares of the same class as deductible specified shares in the case where the provisions of paragraph (1) have been applied or a refund of income tax under the provisions of paragraph (11) has been received, special provisions for calculating the acquisition cost of shares of the same class as deductible specified shares in the case where, in those cases, the deductible specified shares are transferred during the year following the year that includes the day of their acquisition, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
machine translation, not official
### 第三十七条の十三の二（特定新規中小企業者がその設立の際に発行した株式の取得に要した金額の控除等） — Deduction of Amounts Required for Acquisition of Shares Issued by Specified New Small and Medium Sized Enterprises upon Their Establishment, etc.
caption: machine translation, not official
art-37-13-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-2 · https://japanlaw.org/l/332AC0000000026/art-37-13-2
**第一項** 令和五年四月一日以後に、その設立の日の属する年十二月三十一日において中小企業等経営強化法第六条に規定する特定新規中小企業者に該当する株式会社でその設立の日以後の期間が一年未満の株式会社であることその他の財務省令で定める要件を満たすものによりその設立の際に発行される株式（以下この項において「設立特定株式」という。）を払込みにより取得をした居住者又は恒久的施設を有する非居住者（当該株式会社の発起人であることその他の政令で定める要件を満たすものに限る。）が、当該設立特定株式を払込みにより取得をした場合における第三十七条の十第一項及び第三十七条の十一第一項の規定の適用については、政令で定めるところにより、その年分の第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額又は第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額の計算上、その年中に当該払込みにより取得をした設立特定株式（その年十二月三十一日において有するものとして政令で定めるものに限る。以下この条において「控除対象設立特定株式」という。）の取得に要した金額として政令で定める金額（以下この項、第三項及び第四項において「控除対象設立特定株式取得金額」という。）の合計額（適用前の一般株式等に係る譲渡所得等の金額（この項の規定を適用しないで計算した場合における第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額をいう。第三項において同じ。）及び適用前の上場株式等に係る譲渡所得等の金額（この項の規定を適用しないで計算した場合における第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額をいう。第三項において同じ。）の合計額（以下この項及び第四項において「適用前の株式等に係る譲渡所得等の金額の合計額」という。）が当該控除対象設立特定株式取得金額の合計額に満たない場合には、当該適用前の株式等に係る譲渡所得等の金額の合計額に相当する金額）を控除する。
art-37-13-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-1
Where a resident or nonresident who has a permanent establishment (limited to one that satisfies the requirements specified by Cabinet Order, such as being a promoter of the stock company) who has, on or after April 1, 2023, acquired by payment shares issued upon its establishment (hereinafter referred to in this paragraph as "specified shares issued at establishment") by a stock company that falls under a specified new small and medium sized enterprise prescribed in Article 6 of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. as of December 31 of the year that includes the day of its establishment and that satisfies the requirements specified by Order of the Ministry of Finance, such as being a stock company for which the period from the day of its establishment is less than one year, has acquired those specified shares issued at establishment by payment, with regard to the application of the provisions of Article 37-10, paragraph (1) and Article 37-11, paragraph (1), pursuant to the provisions of Cabinet Order, in calculating the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) or the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) for that year, the total of the amounts specified by Cabinet Order as the amounts required for the acquisition of the specified shares issued at establishment acquired by that payment during that year (limited to those specified by Cabinet Order as being held on December 31 of that year; hereinafter referred to in this Article as "deductible specified shares acquired at incorporation") (hereinafter referred to in this paragraph, paragraph (3) and paragraph (4) as the "deductible acquisition cost of specified shares acquired at incorporation") (where the total of the amount of capital gains, etc. on general shares, etc. before application (meaning the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) as calculated without applying the provisions of this paragraph; the same applies in paragraph (3)) and the amount of capital gains, etc. on listed shares, etc. before application (meaning the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) as calculated without applying the provisions of this paragraph; the same applies in paragraph (3)) (hereinafter referred to in this paragraph and paragraph (4) as the "total amount of income from transfer, etc. of shares, etc. before application") is less than the total of the deductible acquisition cost of specified shares acquired at incorporation, an amount equivalent to that total amount of income from transfer, etc. of shares, etc. before application) is deducted.
machine translation, not official
**第二項** 前項の規定又は第四項において準用する前条第三項若しくは第六項（これらの規定を同条第九項第二号において準用する場合を含む。）の規定の適用を受けた控除対象設立特定株式及び当該控除対象設立特定株式と同一銘柄の株式で、その適用を受けた年中に払込みにより取得をしたものについては、前条第一項の規定又は同条第三項若しくは第六項（これらの規定を同条第九項第二号において準用する場合を含む。）の規定は、適用しない。
art-37-13-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-2
With regard to deductible specified shares acquired at incorporation to which the provisions of the preceding paragraph or the provisions of paragraph (3) or paragraph (6) of the preceding Article as applied mutatis mutandis pursuant to paragraph (4) (including as applied mutatis mutandis pursuant to paragraph (9), item (ii) of that Article) have been applied, and shares of the same class as those deductible specified shares acquired at incorporation that were acquired by payment during the year in which those provisions were applied, the provisions of paragraph (1) of the preceding Article or the provisions of paragraph (3) or paragraph (6) of that Article (including as applied mutatis mutandis pursuant to paragraph (9), item (ii) of that Article) do not apply.
machine translation, not official
**第三項** 第一項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、控除対象設立特定株式取得金額、適用前の一般株式等に係る譲渡所得等の金額、適用前の上場株式等に係る譲渡所得等の金額及び同項の控除の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-37-13-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-3
The provisions of paragraph (1) apply only where the final return for the year for which the application of the provisions of that paragraph is sought states that the application of the provisions of that paragraph is sought, and has attached to it a written statement concerning the calculation of the deductible acquisition cost of specified shares acquired at incorporation, the amount of capital gains, etc. on general shares, etc. before application, the amount of capital gains, etc. on listed shares, etc. before application and the deduction under that paragraph, and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第四項** 前条第三項から第十三項までの規定は、令和八年一月一日以後に控除対象設立特定株式を払込みにより取得をした第一項に規定する居住者又は恒久的施設を有する非居住者のその年において生じた設立特定株式控除未済額（その年分の適用前の株式等に係る譲渡所得等の金額の合計額が控除対象設立特定株式取得金額の合計額に満たない場合におけるその満たない部分の金額をいう。次項において同じ。）がある場合について準用する。この場合において、同条第三項中「特定株式控除未済額（その年分の適用前の株式等に係る譲渡所得等の金額の合計額が控除対象特定株式取得金額の合計額に満たない場合におけるその満たない部分の金額のうち、同項第一号又は第二号に定める特定株式に係る部分の金額として政令で定めるところにより計算した金額」とあるのは「設立特定株式控除未済額（次条第四項に規定する設立特定株式控除未済額」と、同項第一号中「（次条第四項において準用するこの項の規定の適用がある場合には、当該一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額から同条第四項に規定する設立特定株式控除未済額を控除した金額。次号において同じ。）につき」とあるのは「につき」と、「に準じて」とあるのは「を適用して」と、同項第二号中「特定株式控除未済額」とあるのは「設立特定株式控除未済額」と、同条第四項中「の額（次条第四項において準用する前項の規定の適用がある場合には、同項に規定する控除した金額に相当する所得税の額を控除した金額）」とあるのは「の額」と、「、前項」とあるのは「、同項」と、同条第五項中「第一項第一号又は第二号に定める特定株式」とあるのは「次条第一項に規定する設立特定株式」と、同条第六項中「特定株式控除未済額が」とあるのは「設立特定株式控除未済額が」と、同項第一号中「（次条第四項において準用するこの項の規定の適用がある場合には、当該一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額から同条第四項に規定する設立特定株式控除未済額を控除した金額。次号において同じ。）につき」とあるのは「につき」と、「に準じて」とあるのは「を適用して」と、同項第二号中「特定株式控除未済額」とあるのは「設立特定株式控除未済額」と、同条第九項第二号中「同項第一号中「この項」とあるのは「第九項第二号において準用するこの項」と、第四項中「前項の規定」とあるのは「第九項第二号において準用する前項の規定」と、第五項」とあるのは「第五項」と、「同項第一号中「この項」とあるのは「第九項第二号において準用するこの項」と、前項」とあるのは「前項」と、同条第十項及び第十一項中「特定株式控除未済額」とあるのは「設立特定株式控除未済額」と、同条第十三項中「租税特別措置法」とあるのは「租税特別措置法第三十七条の十三の二第四項（特定新規中小企業者がその設立の際に発行した株式の取得に要した金額の控除等）において準用する同法」と、「特定株式控除未済額」とあるのは「設立特定株式控除未済額」と読み替えるものとする。
art-37-13-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-4
The provisions of paragraphs (3) through (13) of the preceding Article apply mutatis mutandis to the case where there is an undeducted amount for specified shares issued at establishment (meaning, where the total amount of income from transfer, etc. of shares, etc. before application for that year is less than the total of the deductible acquisition cost of specified shares acquired at incorporation, the amount of the shortfall; the same applies in the following paragraph) arising in that year of a resident or nonresident who has a permanent establishment prescribed in paragraph (1) who has acquired deductible specified shares acquired at incorporation by payment on or after January 1, 2026. In this case, in paragraph (3) of that Article, the phrase "undeducted amount for specified shares arising in that year (meaning, where the total amount of income from transfer, etc. of shares, etc. before application for that year is less than the total of the deductible acquisition cost of specified shares, the amount calculated pursuant to the provisions of Cabinet Order as the portion of the shortfall pertaining to specified shares specified in item (i) or item (ii) of that paragraph" is deemed to be replaced with "undeducted amount for specified shares issued at establishment arising in that year (meaning the undeducted amount for specified shares issued at establishment prescribed in paragraph (4) of the following Article"; in item (i) of that paragraph, the phrase "for the year preceding that year (where the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (4) of the following Article apply, the amount obtained by deducting the undeducted amount for specified shares issued at establishment prescribed in paragraph (4) of that Article from that amount of taxable capital gains, etc. on general shares, etc. and amount of taxable capital gains, etc. on listed shares, etc.; the same applies in the following item)" is deemed to be replaced with "for the year preceding that year", and the phrase "calculated in accordance with" is deemed to be replaced with "calculated by applying"; in item (ii) of that paragraph, the phrase "undeducted amount for specified shares" is deemed to be replaced with "undeducted amount for specified shares issued at establishment"; in paragraph (4) of that Article, the phrase "for the year preceding that year (where the provisions of the preceding paragraph as applied mutatis mutandis pursuant to paragraph (4) of the following Article apply, the amount obtained by deducting the amount of income tax equivalent to the deducted amount prescribed in that paragraph)" is deemed to be replaced with "for the year preceding that year", and the phrase "a claim for a refund under the preceding paragraph" is deemed to be replaced with "a claim for a refund under that paragraph"; in paragraph (5) of that Article, the phrase "specified shares specified in paragraph (1), item (i) or item (ii)" is deemed to be replaced with "specified shares issued at establishment prescribed in paragraph (1) of the following Article"; in paragraph (6) of that Article, the phrase "undeducted amount for specified shares arising" is deemed to be replaced with "undeducted amount for specified shares issued at establishment arising"; in item (i) of that paragraph, the phrase "for the year preceding that year (where the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (4) of the following Article apply, the amount obtained by deducting the undeducted amount for specified shares issued at establishment prescribed in paragraph (4) of that Article from that amount of taxable capital gains, etc. on general shares, etc. and amount of taxable capital gains, etc. on listed shares, etc.; the same applies in the following item)" is deemed to be replaced with "for the year preceding that year", and the phrase "calculated in accordance with" is deemed to be replaced with "calculated by applying"; in item (ii) of that paragraph, the phrase "undeducted amount for specified shares" is deemed to be replaced with "undeducted amount for specified shares issued at establishment"; in paragraph (9), item (ii) of that Article, the phrase "in item (i) of that paragraph, the phrase 'this paragraph' is deemed to be replaced with 'this paragraph as applied mutatis mutandis pursuant to paragraph (9), item (ii)'; in paragraph (4), the phrase 'the provisions of the preceding paragraph' is deemed to be replaced with 'the provisions of the preceding paragraph as applied mutatis mutandis pursuant to paragraph (9), item (ii)'; in paragraph (5)" is deemed to be replaced with "in paragraph (5)", and the phrase "in item (i) of that paragraph, the phrase 'this paragraph' is deemed to be replaced with 'this paragraph as applied mutatis mutandis pursuant to paragraph (9), item (ii)'; and in the preceding paragraph" is deemed to be replaced with "and in the preceding paragraph"; in paragraphs (10) and (11) of that Article, the phrase "undeducted amount for specified shares" is deemed to be replaced with "undeducted amount for specified shares issued at establishment"; and in paragraph (13) of that Article, the phrase "of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 37-13-2, paragraph (4) (Deduction of Amounts Required for Acquisition of Shares Issued by Specified New Small and Medium Sized Enterprises upon Their Establishment, etc.) of that Act", and the phrase "undeducted amount for specified shares" is deemed to be replaced with "undeducted amount for specified shares issued at establishment".
machine translation, not official
**第五項** その年において第一項の規定の適用を受けた金額と前項において準用する前条第十一項の規定による所得税の還付を受けた場合における当該所得税に係る設立特定株式控除未済額との合計額が二十億円を超える場合における控除対象設立特定株式と同一銘柄の株式の取得価額の計算の特例、第一項の規定の適用を受けた場合又は同条第十一項の規定による所得税の還付を受けた場合において控除対象設立特定株式をその取得の日の属する年の翌年中に譲渡をしたときにおける当該控除対象設立特定株式と同一銘柄の株式の取得価額の計算の特例その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-37-13-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-5
Special provisions for calculating the acquisition cost of shares of the same class as deductible specified shares acquired at incorporation in the case where the total of the amount to which the provisions of paragraph (1) were applied in that year and, where a refund of income tax under the provisions of paragraph (11) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph has been received, the undeducted amount for specified shares issued at establishment pertaining to that income tax exceeds 2 billion yen, special provisions for calculating the acquisition cost of shares of the same class as deductible specified shares acquired at incorporation in the case where, where the provisions of paragraph (1) have been applied or a refund of income tax under the provisions of paragraph (11) of that Article has been received, the deductible specified shares acquired at incorporation are transferred during the year following the year that includes the day of their acquisition, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
machine translation, not official
### 第三十七条の十三の三（特定中小会社が発行した株式に係る譲渡損失の繰越控除等） — Deduction for Carryover of Capital Loss on Shares Issued by Specified Small and Medium-Sized Companies, etc.
caption: machine translation, not official
art-37-13-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-3 · https://japanlaw.org/l/332AC0000000026/art-37-13-3
**第一項** 特定中小会社の特定株式を払込みにより取得をした居住者又は恒久的施設を有する非居住者（第三十七条の十三第一項に規定する居住者又は恒久的施設を有する非居住者（当該特定株式が前条第一項に規定する設立特定株式に該当する場合には、同項に規定する居住者又は恒久的施設を有する非居住者を含む。）に該当するものに限る。以下この条において同じ。）について、当該特定中小会社の設立の日から当該特定中小会社（当該特定中小会社であつた株式会社を含む。）が発行した株式に係る上場等の日（金融商品取引法第二条第十六項に規定する金融商品取引所に上場された日その他の政令で定める日をいう。）の前日までの期間（第八項において「適用期間」という。）内に、その有する当該払込みにより取得をした特定株式が株式としての価値を失つたことによる損失が生じた場合として次に掲げる事実が発生したときは、当該事実が発生したことは当該特定株式の譲渡をしたことと、当該損失の金額として政令で定める金額は当該特定株式の譲渡をしたことにより生じた損失の金額とそれぞれみなして、この条及び第三十七条の十の規定その他の所得税に関する法令の規定を適用する。
art-37-13-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-1
Where, with regard to a resident or nonresident who has a permanent establishment who has acquired by payment specified shares of a specified small and medium-sized company (limited to one that falls under a resident or nonresident who has a permanent establishment prescribed in Article 37-13, paragraph (1) (where those specified shares fall under specified shares issued at establishment prescribed in paragraph (1) of the preceding Article, including a resident or nonresident who has a permanent establishment prescribed in that paragraph); the same applies hereinafter in this Article), any of the following facts occurs as a case where a loss has arisen due to the specified shares acquired by that payment and held by that person having lost their value as shares within the period from the day of the establishment of the specified small and medium-sized company to the day before the listing date, etc. (meaning the day on which the shares were listed on a financial instruments exchange prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act or any other day specified by Cabinet Order) pertaining to shares issued by that specified small and medium-sized company (including a stock company that was that specified small and medium-sized company) (referred to as the "application period" in paragraph (8)), the occurrence of that fact is deemed to be a transfer of those specified shares, and the amount specified by Cabinet Order as the amount of that loss is deemed to be the amount of losses arising from the transfer of those specified shares, respectively, and the provisions of this Article and Article 37-10 and the provisions of other laws and regulations concerning income tax apply:
machine translation, not official
**一** 当該払込みにより取得をした特定株式を発行した株式会社が解散（合併による解散を除く。）をし、その清算が結了したこと。
art-37-13-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-1/item-1
the stock company that issued the specified shares acquired by that payment has dissolved (excluding dissolution due to a merger) and its liquidation has been completed;
machine translation, not official
**二** 前号に掲げる事実に類する事実として政令で定めるもの
art-37-13-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-1/item-2
a fact specified by Cabinet Order as being similar to the fact listed in the preceding item.
machine translation, not official
**第二項** 前項の規定は、政令で定めるところにより、同項に規定する事実が発生した日の属する年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、同項に規定する損失の金額として政令で定める金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-37-13-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-2
The provisions of the preceding paragraph apply, pursuant to the provisions of Cabinet Order, only where the final return for the year that includes the day on which the fact prescribed in that paragraph occurred states that the application of the provisions of that paragraph is sought, and has attached to it a written statement concerning the calculation of the amount specified by Cabinet Order as the amount of losses prescribed in that paragraph and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第三項** 税務署長は、前項の確定申告書の提出がなかつた場合又は同項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-37-13-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-3
Even if the final return referred to in the preceding paragraph is not filed, or a final return is filed without the statement or document referred to in that paragraph, the district director may apply paragraph (1) if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or document, but only if a document giving that statement and the document prescribed by Order of the Ministry of Finance referred to in that paragraph are submitted.
machine translation, not official
**第四項** 確定申告書（第十項において準用する第三十七条の十二の二第九項において準用する所得税法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書を含む。以下この項、次項及び第七項において同じ。）を提出する居住者又は恒久的施設を有する非居住者の特定株式に係る譲渡損失の金額がある場合には、第三十七条の十第一項後段の規定にかかわらず、当該特定株式に係る譲渡損失の金額は、当該確定申告書に係る年分の第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額（第三十七条の十三第一項又は前条第一項の規定の適用がある場合には、その適用後の金額）を限度として、当該年分の当該上場株式等に係る譲渡所得等の金額の計算上控除する。
art-37-13-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-4
Where a resident or nonresident who has a permanent establishment who files a final return (including a return under the provisions of Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to Article 37-12-2, paragraph (9) as applied mutatis mutandis pursuant to paragraph (10); the same applies hereinafter in this paragraph, the following paragraph and paragraph (7)) has an amount of capital loss on specified shares, notwithstanding the provisions of the second sentence of Article 37-10, paragraph (1), the amount of capital loss on specified shares is deducted in calculating the amount of capital gains, etc. on listed shares, etc. for the year covered by the final return, up to the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) (where the provisions of Article 37-13, paragraph (1) or paragraph (1) of the preceding Article apply, the amount after that application) for that year.
machine translation, not official
**第五項** 前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、特定株式に係る譲渡損失の金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-37-13-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-5
The provisions of the preceding paragraph apply only where the final return for the year for which the application of the provisions of that paragraph is sought states that the application of the provisions of that paragraph is sought, and has attached to it a written statement concerning the calculation of the amount of capital loss on specified shares and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第六項** 第四項の規定の適用がある場合における第三十七条の十一の規定の適用については、同条第一項中「計算した金額（」とあるのは、「計算した金額（第三十七条の十三の三第四項の規定の適用がある場合には、その適用後の金額。」とする。
art-37-13-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-6
With regard to the application of the provisions of Article 37-11 in the case where the provisions of paragraph (4) apply, the phrase "calculated amount (" in paragraph (1) of that Article is deemed to be replaced with "calculated amount (where the provisions of Article 37-13-3, paragraph (4) apply, the amount after that application;".
machine translation, not official
**第七項** 確定申告書を提出する居住者又は恒久的施設を有する非居住者が、その年の前年以前三年内の各年において生じた特定株式に係る譲渡損失の金額（第四項又はこの項の規定の適用を受けて前年以前において控除されたものを除く。）を有する場合には、第三十七条の十第一項後段の規定にかかわらず、当該特定株式に係る譲渡損失の金額に相当する金額は、政令で定めるところにより、当該確定申告書に係る年分の同項に規定する一般株式等に係る譲渡所得等の金額（第三十七条の十三第一項又は前条第一項の規定の適用がある場合には、その適用後の金額。以下この項において同じ。）及び第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額（第三十七条の十三第一項若しくは前条第一項の規定又は第四項の規定の適用がある場合には、その適用後の金額。以下この項において同じ。）を限度として、当該年分の当該一般株式等に係る譲渡所得等の金額及び上場株式等に係る譲渡所得等の金額の計算上控除する。
art-37-13-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-7
Where a resident or nonresident who has a permanent establishment who files a final return has an amount of capital loss on specified shares that arose in any year within the three years before that year (excluding any amount deducted in or before the previous year by applying the provisions of paragraph (4) or this paragraph), notwithstanding the provisions of the second sentence of Article 37-10, paragraph (1), an amount equivalent to that amount of capital loss on specified shares is, pursuant to the provisions of Cabinet Order, deducted in calculating the amount of capital gains, etc. on general shares, etc. and the amount of capital gains, etc. on listed shares, etc. for the year covered by the final return, up to the amount of capital gains, etc. on general shares, etc. prescribed in that paragraph (where the provisions of Article 37-13, paragraph (1) or paragraph (1) of the preceding Article apply, the amount after that application; the same applies hereinafter in this paragraph) and the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) (where the provisions of Article 37-13, paragraph (1) or paragraph (1) of the preceding Article or the provisions of paragraph (4) apply, the amount after that application; the same applies hereinafter in this paragraph) for that year.
machine translation, not official
**第八項** 第四項、第五項及び前項に規定する特定株式に係る譲渡損失の金額とは、当該居住者又は恒久的施設を有する非居住者が、適用期間内に、その払込みにより取得をした特定株式の譲渡（当該居住者又は恒久的施設を有する非居住者の親族その他の特別の関係がある者に対してする譲渡その他の政令で定めるものを除く。）をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、その者の当該譲渡をした日の属する年分の第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額の計算上控除してもなお控除しきれない部分の金額として政令で定めるところにより計算した金額をいう。
art-37-13-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-8
The amount of capital loss on specified shares prescribed in paragraph (4), paragraph (5) and the preceding paragraph means, out of the amount calculated pursuant to the provisions of Cabinet Order as the amount of losses arising from the resident or nonresident who has a permanent establishment having made, within the application period, a transfer of specified shares acquired by that person by payment (excluding a transfer to a relative of the resident or nonresident who has a permanent establishment or any other person having a special relationship with that person, or any other transfer specified by Cabinet Order), the amount calculated pursuant to the provisions of Cabinet Order as the portion that cannot be fully deducted even after deduction in calculating the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) for the year that includes the day on which the person made that transfer.
machine translation, not official
**第九項** 第三十七条の十二の二第七項、第八項及び第十項の規定は、第七項の規定を適用する場合について準用する。この場合において、同条第七項中「第五項の規定」とあるのは「第三十七条の十三の三第七項の規定」と、「前項」とあるのは「同条第八項」と、「上場株式等に係る譲渡損失の金額」とあるのは「特定株式に係る譲渡損失の金額」と、「添付がある確定申告書」とあるのは「添付がある確定申告書（同条第四項に規定する確定申告書をいう。以下この項において同じ。）」と、「第五項の確定申告書」とあるのは「同条第七項の確定申告書」と、同条第八項中「第五項の規定の適用がある場合における第八条の四（第三項を除く。）」とあるのは「第三十七条の十三の三第七項の規定の適用がある場合における第三十七条の十（第六項を除く。）」と、「第八条の四第一項」とあるのは「第三十七条の十第一項」と、「計算した金額（第三十七条の十二の二第五項」とあるのは「計算した金額（第三十七条の十三の三第七項」と、同条第十項中「第五項」とあるのは「第三十七条の十三の三第七項」と、「上場株式等に係る譲渡損失の金額」とあるのは「上場株式等に係る譲渡損失の金額若しくは同法第三十七条の十三の三第八項（特定中小会社が発行した株式に係る譲渡損失の繰越控除等）に規定する特定株式に係る譲渡損失の金額」と読み替えるものとする。
art-37-13-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-9
The provisions of Article 37-12-2, paragraphs (7), (8) and (10) apply mutatis mutandis to the case where the provisions of paragraph (7) are applied. In this case, in paragraph (7) of that Article, the phrase "The provisions of paragraph (5)" is deemed to be replaced with "The provisions of Article 37-13-3, paragraph (7)", the phrase "the preceding paragraph" is deemed to be replaced with "paragraph (8) of that Article", the phrase "amount of capital loss on listed shares, etc." is deemed to be replaced with "amount of capital loss on specified shares", the phrase "a final return to which" is deemed to be replaced with "a final return (meaning a final return prescribed in paragraph (4) of that Article; the same applies hereinafter in this paragraph) to which", and the phrase "the final return referred to in paragraph (5)" is deemed to be replaced with "the final return referred to in paragraph (7) of that Article"; in paragraph (8) of that Article, the phrase "Article 8-4 (excluding paragraph (3))" is deemed to be replaced with "Article 37-10 (excluding paragraph (6))", the phrase "the provisions of paragraph (5) apply" is deemed to be replaced with "the provisions of Article 37-13-3, paragraph (7) apply", the phrase "Article 8-4, paragraph (1)" is deemed to be replaced with "Article 37-10, paragraph (1)", and the phrase "calculated amount (where the provisions of Article 37-12-2, paragraph (5)" is deemed to be replaced with "calculated amount (where the provisions of Article 37-13-3, paragraph (7)"; and in paragraph (10) of that Article, the phrase "paragraph (5)" is deemed to be replaced with "Article 37-13-3, paragraph (7)", and the phrase "the amount of capital loss on listed shares, etc. prescribed in Article 37-12-2, paragraph (6) (Deduction for Carryover of Capital Loss on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "the amount of capital loss on listed shares, etc. prescribed in Article 37-12-2, paragraph (6) (Deduction for Carryover of Capital Loss on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation or the amount of capital loss on specified shares prescribed in Article 37-13-3, paragraph (8) (Deduction for Carryover of Capital Loss on Shares Issued by Specified Small and Medium-Sized Companies, etc.) of that Act".
machine translation, not official
**第十項** 第三十七条の十二の二第九項の規定は、その年の翌年以後において第七項の規定の適用を受けようとする居住者又は恒久的施設を有する非居住者について準用する。この場合において、同条第九項中「第五項の」とあるのは「第三十七条の十三の三第七項の」と、「譲渡損失の繰越控除）の」とあるのは「譲渡損失の繰越控除）又は第三十七条の十三の三第七項（特定中小会社が発行した株式に係る譲渡損失の繰越控除等）の」と、「同条第六項」とあるのは「同法第三十七条の十二の二第六項」と、「その他の」とあるのは「、その年において生じた同法第三十七条の十三の三第八項に規定する特定株式に係る譲渡損失の金額（同条第四項の規定の適用を受けて控除されたものを除く。以下この項において「特定株式に係る譲渡損失の金額」という。）、その年の前年以前三年内の各年において生じた特定株式に係る譲渡損失の金額その他の」と、「とあるのは「上場株式等に係る譲渡損失の金額」」とあるのは「とあるのは「上場株式等に係る譲渡損失の金額又は特定株式に係る譲渡損失の金額」」と、「（租税特別措置法第三十七条の十二の二第五項」とあるのは「及び特定株式に係る譲渡損失の金額（租税特別措置法第三十七条の十二の二第五項又は第三十七条の十三の三第七項」と、「「を除く」と、「これらの金額」とあるのは「当該上場株式等に係る譲渡損失の金額」」とあるのは「「を除く」」と、「第三十七条の十一第一項」とあるのは「第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例）に規定する一般株式等に係る譲渡所得等の金額、第三十七条の十一第一項」と読み替えるものとする。
art-37-13-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-10
The provisions of Article 37-12-2, paragraph (9) apply mutatis mutandis to a resident or nonresident who has a permanent establishment who seeks the application of the provisions of paragraph (7) in or after the year following the relevant year. In this case, in paragraph (9) of that Article, the phrase "of paragraph (5)" is deemed to be replaced with "of Article 37-13-3, paragraph (7)"; the phrase "(Deduction for Carryover of Capital Loss on Listed Shares, etc.) of" is deemed to be replaced with "(Deduction for Carryover of Capital Loss on Listed Shares, etc.) or Article 37-13-3, paragraph (7) (Deduction for Carryover of Capital Loss on Shares Issued by Specified Small and Medium-Sized Companies, etc.) of"; the phrase "paragraph (6) of that Article" is deemed to be replaced with "Article 37-12-2, paragraph (6) of that Act"; the phrase ", and other matters" is deemed to be replaced with ", the amount of capital loss on specified shares prescribed in Article 37-13-3, paragraph (8) of that Act that arose in that year (excluding any amount deducted by applying the provisions of paragraph (4) of that Article; hereinafter referred to in this paragraph as the 'amount of capital loss on specified shares'), the amount of capital loss on specified shares that arose in each year within the three years before that year, and other matters"; the phrase "is deemed to be replaced with 'amount of capital loss on listed shares, etc.'" is deemed to be replaced with "is deemed to be replaced with 'amount of capital loss on listed shares, etc. or amount of capital loss on specified shares'"; the phrase " (Article 37-12-2, paragraph (5) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with " and amount of capital loss on specified shares (Article 37-12-2, paragraph (5) or Article 37-13-3, paragraph (7) of the Act on Special Measures Concerning Taxation"; the phrase "'excluding', the phrase 'those amounts' is deemed to be replaced with 'that amount of capital loss on listed shares, etc.'" is deemed to be replaced with "'excluding'"; and the phrase "amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1)" is deemed to be replaced with "amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.), amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1)".
machine translation, not official
**第十一項** 払込みにより取得をした特定株式及び当該特定株式と同一銘柄の他の株式を有する者につき第一項に規定する事実が発生した場合における同項の規定の特例、当該特定株式及び当該特定株式と同一銘柄の他の株式を有する者につきこれらの株式の譲渡をしたことによる損失の金額が生じた場合における第八項に規定する特定株式に係る譲渡損失の金額の計算の特例その他第一項、第四項及び第七項から前項までの規定の適用に関し必要な事項は、政令で定める。
art-37-13-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-11
Special provisions on the provisions of paragraph (1) in the case where the fact prescribed in that paragraph occurs with regard to a person who holds specified shares acquired by payment and other shares of the same class as those specified shares, special provisions for calculating the amount of capital loss on specified shares prescribed in paragraph (8) in the case where an amount of losses has arisen from the transfer of those shares with regard to a person who holds those specified shares and other shares of the same class as those specified shares, and other necessary matters concerning the application of the provisions of paragraph (1), paragraph (4) and paragraph (7) through the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第三十七条の十三の四（株式等を対価とする株式の譲渡に係る譲渡所得等の課税の特例） — Special Provisions on Taxation on Capital Gains, etc. from the Transfer of Shares in Exchange for Shares, etc.
caption: machine translation, not official
art-37-13-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-4 · https://japanlaw.org/l/332AC0000000026/art-37-13-4
**第一項** 個人が、その有する株式（以下この項において「所有株式」という。）を発行した法人を会社法第七百七十四条の三第一項第一号に規定する株式交付子会社とする株式交付により当該所有株式の譲渡をし、当該株式交付に係る株式交付親会社（同号に規定する株式交付親会社をいう。以下この条において同じ。）の株式の交付を受けた場合（当該株式交付により交付を受けた当該株式交付親会社の株式の価額が当該株式交付により交付を受けた金銭の額及び金銭以外の資産の価額の合計額のうちに占める割合が百分の八十に満たない場合並びに当該株式交付の直後の当該株式交付親会社が法人税法第二条第十号に規定する同族会社（同号に規定する同族会社であることについての判定の基礎となつた株主のうちに同号に規定する同族会社でない法人又は所得税法第二条第一項第八号に規定する人格のない社団等がある場合には、当該法人又は人格のない社団等をその判定の基礎となる株主から除外して判定するものとした場合においても法人税法第二条第十号に規定する同族会社となるものに限る。）に該当する場合を除く。）における第三十七条の十から前条まで又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、当該譲渡をした所有株式（当該株式交付により交付を受けた金銭又は金銭以外の資産（当該株式交付親会社の株式を除く。）がある場合には、当該所有株式のうち、当該株式交付により交付を受けた金銭の額及び金銭以外の資産の価額の合計額（当該株式交付親会社の株式の価額を除く。）に対応する部分以外のものとして政令で定める部分）の譲渡がなかつたものとみなす。
art-37-13-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-4/par-1
Where an individual has transferred shares held by the individual (hereinafter referred to in this paragraph as "shares held") through a partial share exchange in which the corporation that issued the shares held is the subsidiary resulting from a partial share exchange prescribed in Article 774-3, paragraph (1), item (i) of the Companies Act, and has received delivery of shares of the parent company resulting from a partial share exchange (meaning the parent company resulting from a partial share exchange prescribed in that item; the same applies hereinafter in this Article) pertaining to that partial share exchange (excluding the case where the ratio of the value of the shares of the parent company resulting from a partial share exchange received through that partial share exchange to the total of the amount of money and the value of assets other than money received through that partial share exchange is less than 80 percent, and the case where the parent company resulting from a partial share exchange immediately after that partial share exchange falls under a family company prescribed in Article 2, item (x) of the Corporation Tax Act (where the shareholders that formed the basis for the determination of being a family company prescribed in that item include a corporation that is not a family company prescribed in that item or an association or foundation without juridical personality prescribed in Article 2, paragraph (1), item (viii) of the Income Tax Act, limited to one that would be a family company prescribed in Article 2, item (x) of the Corporation Tax Act even if the determination were made by excluding that corporation or association or foundation without juridical personality from the shareholders forming the basis for the determination)), with regard to the application of the provisions of Article 37-10 through the preceding Article or Article 27, Article 33 or Article 35 of the Income Tax Act, the transfer of the shares held that were transferred (where money or assets other than money (excluding shares of the parent company resulting from a partial share exchange) were received through that partial share exchange, the portion of those shares held specified by Cabinet Order as the portion other than that corresponding to the total of the amount of money and the value of assets other than money (excluding the value of the shares of the parent company resulting from a partial share exchange) received through that partial share exchange) is deemed not to have taken place.
machine translation, not official
**第二項** 前項の個人が非居住者である場合における同項の規定の適用に関する事項、同項の交付を受けた株式交付親会社の株式の取得価額その他同項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-37-13-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-13-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-13-4/par-2
Matters concerning the application of the provisions of the preceding paragraph in the case where the individual referred to in that paragraph is a nonresident, the acquisition cost of the shares of the parent company resulting from a partial share exchange received as referred to in that paragraph, and other necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of that paragraph apply are specified by Cabinet Order.
machine translation, not official
### 第三十七条の十四（非課税口座内の少額上場株式等に係る譲渡所得等の非課税） — Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account
caption: machine translation, not official
art-37-14 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14 · https://japanlaw.org/l/332AC0000000026/art-37-14
**第一項** 金融商品取引業者等（第三十七条の十一の三第三項第一号に規定する金融商品取引業者等をいう。以下この条及び次条において同じ。）の営業所（同号に規定する営業所をいう。以下この条及び次条において同じ。）に非課税口座を開設している居住者又は恒久的施設を有する非居住者が、非課税上場株式等管理契約に基づき当該非課税口座に係る振替口座簿（社債、株式等の振替に関する法律に規定する振替口座簿をいう。以下この条及び次条において同じ。）に記載若しくは記録がされ、若しくは当該非課税口座に保管の委託がされている第一号に掲げる同号に規定する上場株式等、非課税累積投資契約に基づき当該非課税口座に係る振替口座簿に記載若しくは記録がされ、若しくは当該非課税口座に保管の委託がされている第二号に掲げる第一号に規定する上場株式等又は特定非課税累積投資契約に基づき当該非課税口座に係る振替口座簿に記載若しくは記録がされ、若しくは当該非課税口座に保管の委託がされている第三号に掲げる第一号に規定する上場株式等若しくは第四号に掲げる第一号に規定する上場株式等（次項から第四項までにおいて「非課税口座内上場株式等」と総称する。）のそれぞれ次の各号に定める譲渡（これに類するものとして政令で定めるものを含むものとし、金融商品取引法第二十八条第八項第三号イに掲げる取引の方法により行うものを除く。以下この条及び次条において同じ。）をした場合には、当該譲渡による事業所得、譲渡所得及び雑所得（所得税法第四十一条の二の規定に該当する事業所得及び雑所得並びに第三十二条第二項の規定に該当する譲渡所得を除く。）については、所得税を課さない。
art-37-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-1
Where a resident or nonresident who has a permanent establishment who has opened a tax-exempt account at a business office (meaning a business office prescribed in Article 37-11-3, paragraph (3), item (i); the same applies hereinafter in this Article and the following Article) of a financial instruments business operator, etc. (meaning a financial instruments business operator, etc. prescribed in that item; the same applies hereinafter in this Article and the following Article) has made the transfer specified in each of the following items (including a transfer specified by Cabinet Order as being similar thereto, and excluding a transfer made by the method of transaction listed in Article 28, paragraph (8), item (iii), (a) of the Financial Instruments and Exchange Act; the same applies hereinafter in this Article and the following Article) of the listed shares, etc. prescribed in item (i) that are listed in that item and are entered or recorded in the transfer account book (meaning the transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares; the same applies hereinafter in this Article and the following Article) pertaining to the tax-exempt account, or the custody of which has been entrusted to the tax-exempt account, under a contract for managing tax-exempt listed shares, etc., the listed shares, etc. prescribed in item (i) that are listed in item (ii) and are entered or recorded in the transfer account book pertaining to the tax-exempt account, or the custody of which has been entrusted to the tax-exempt account, under a tax-exempt cumulative investment contract, or the listed shares, etc. prescribed in item (i) that are listed in item (iii) or the listed shares, etc. prescribed in item (i) that are listed in item (iv) and are entered or recorded in the transfer account book pertaining to the tax-exempt account, or the custody of which has been entrusted to the tax-exempt account, under a specified tax-exempt cumulative investment contract (collectively referred to as "listed shares, etc. in a tax-exempt account" in the following paragraph through paragraph (4)), income tax is not imposed on business income, capital gains and miscellaneous income from that transfer (excluding business income and miscellaneous income that fall under the provisions of Article 41-2 of the Income Tax Act and capital gains that fall under the provisions of Article 32, paragraph (2)):
machine translation, not official
**一** 当該非課税口座に設けられた非課税管理勘定に係る上場株式等（次に掲げる株式等、受益権及び投資口をいう。以下この条（第三項を除く。）及び次条（第三項及び第五項第六号を除く。）において同じ。） 当該非課税管理勘定を設けた日から同日の属する年の一月一日以後五年を経過する日までの間に行う当該非課税上場株式等管理契約に基づく譲渡
art-37-14/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-1/item-1
listed shares, etc. pertaining to a tax-exempt management account established in that tax-exempt account (meaning the following shares, etc., beneficial rights and investment units; the same applies hereinafter in this Article (excluding paragraph (3)) and the following Article (excluding paragraph (3) and paragraph (5), item (vi))): a transfer under that contract for managing tax-exempt listed shares, etc. made during the period from the day on which that tax-exempt management account was established until the day on which five years have elapsed from January 1 of the year that includes that day;
machine translation, not official
**イ** 第三十七条の十第二項に規定する株式等（第四項及び次条において「株式等」という。）で第三十七条の十第二項第一号から第五号までに掲げるもの（同項第四号に掲げる受益権にあつては、公社債投資信託以外の証券投資信託の受益権及び証券投資信託以外の投資信託で公社債等運用投資信託に該当しないものの受益権に限る。）又は新株予約権付社債（資産の流動化に関する法律第百三十一条第一項に規定する転換特定社債及び同法第百三十九条第一項に規定する新優先出資引受権付特定社債を含む。）のうち、第三十七条の十一第二項第一号に掲げる株式等に該当するもの
art-37-14/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-1/item-1/sub-1
shares, etc. prescribed in Article 37-10, paragraph (2) (referred to as "shares, etc." in paragraph (4) and the following Article) that are listed in items (i) through (v) of Article 37-10, paragraph (2) (in the case of beneficial rights listed in item (iv) of that paragraph, limited to beneficial interests in securities investment trusts other than bond investment trusts and beneficial interests in investment trusts other than securities investment trusts that do not fall under bond-based investment trusts), or bonds with share options (including convertible specified corporate bonds prescribed in Article 131, paragraph (1) of the Act on the Securitization of Assets and specified corporate bonds with subscription rights for new preferred equity prescribed in Article 139, paragraph (1) of that Act), which fall under the shares, etc. listed in Article 37-11, paragraph (2), item (i);
machine translation, not official
**ロ** 公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が第八条の四第一項第二号に規定する公募により行われたもの（第三条の二に規定する特定株式投資信託を除く。）の受益権
art-37-14/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-1/item-1/sub-2
beneficial interests in securities investment trusts other than bond investment trusts for which the public offering of beneficial rights pertaining to their creation was conducted by way of public offering prescribed in Article 8-4, paragraph (1), item (ii) (excluding specified stock investment trusts prescribed in Article 3-2);
machine translation, not official
**ハ** 第八条の四第一項第三号に規定する特定投資法人の投資信託及び投資法人に関する法律第二条第十四項に規定する投資口
art-37-14/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-1/item-1/sub-3
investment units prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations of a specified investment corporation prescribed in Article 8-4, paragraph (1), item (iii).
machine translation, not official
**二** 当該非課税口座に設けられた累積投資勘定に係る上場株式等で次に掲げるもの 当該累積投資勘定を設けた日から同日の属する年の一月一日以後二十年を経過する日までの間に行う当該非課税累積投資契約に基づく譲渡
art-37-14/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-1/item-2
the following listed shares, etc. pertaining to a cumulative investment account established in that tax-exempt account: a transfer under that tax-exempt cumulative investment contract made during the period from the day on which that cumulative investment account was established until the day on which 20 years have elapsed from January 1 of the year that includes that day;
machine translation, not official
**イ** 公社債投資信託以外の証券投資信託の受益権のうち、第三十七条の十一第二項第一号に掲げる株式等に該当するもの
art-37-14/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-1/item-2/sub-1
beneficial interests in securities investment trusts other than bond investment trusts that fall under the shares, etc. listed in Article 37-11, paragraph (2), item (i);
machine translation, not official
**ロ** 前号ロに掲げる上場株式等
art-37-14/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-1/item-2/sub-2
listed shares, etc. listed in (b) of the preceding item.
machine translation, not official
**三** 当該非課税口座に設けられた特定累積投資勘定に係る上場株式等で前号イ又はロに掲げるもの 当該特定累積投資勘定を設けた日以後に行う当該特定非課税累積投資契約に基づく譲渡
art-37-14/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-1/item-3
listed shares, etc. listed in (a) or (b) of the preceding item pertaining to a specified cumulative investment account established in that tax-exempt account: a transfer under that specified tax-exempt cumulative investment contract made on or after the day on which that specified cumulative investment account was established;
machine translation, not official
**四** 当該非課税口座に設けられた特定非課税管理勘定に係る上場株式等で第一号イからハまでに掲げるもの 当該特定非課税管理勘定を設けた日以後に行う当該特定非課税累積投資契約に基づく譲渡
art-37-14/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-1/item-4
listed shares, etc. listed in item (i), (a) through (c) pertaining to a specified tax-exempt management account established in that tax-exempt account: a transfer under that specified tax-exempt cumulative investment contract made on or after the day on which that specified tax-exempt management account was established.
machine translation, not official
**第二項** 非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づく非課税口座内上場株式等の譲渡による収入金額が当該非課税口座内上場株式等の所得税法第三十三条第三項に規定する取得費及びその譲渡に要した費用の額の合計額又はその譲渡に係る必要経費に満たない場合におけるその不足額は、所得税に関する法令の規定の適用については、ないものとみなす。
art-37-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-2
If the revenue from the transfer of listed shares, etc. in a tax-exempt account under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract or a specified tax-exempt cumulative investment contract is less than the total of the acquisition cost prescribed in Article 33, paragraph (3) of the Income Tax Act of those listed shares, etc. in a tax-exempt account and the amount of expenses required for the transfer, or the necessary expenses pertaining to the transfer, the shortfall is deemed not to exist for the purpose of applying the provisions of laws and regulations concerning income tax.
machine translation, not official
**第三項** 前二項の場合において、居住者又は恒久的施設を有する非居住者が、非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づき非課税口座内上場株式等（その者が二以上の非課税口座を有する場合には、それぞれの非課税口座に係る非課税口座内上場株式等。以下この項において同じ。）の譲渡をしたときは、政令で定めるところにより、当該非課税口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該非課税口座内上場株式等以外の上場株式等（第三十七条の十一第二項に規定する上場株式等をいう。）の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
art-37-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-3
In the cases referred to in the preceding two paragraphs, where a resident or nonresident who has a permanent establishment has transferred listed shares, etc. in a tax-exempt account (where the person has two or more tax-exempt accounts, the listed shares, etc. in a tax-exempt account pertaining to each of those tax-exempt accounts; the same applies hereinafter in this paragraph) under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract or a specified tax-exempt cumulative investment contract, the amount of business income, the amount of capital gains or the amount of miscellaneous income from the transfer of those listed shares, etc. in a tax-exempt account and the amount of business income, the amount of capital gains or the amount of miscellaneous income from the transfer of listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (2)) other than those listed shares, etc. in a tax-exempt account are to be calculated separately, pursuant to the provisions of Cabinet Order.
machine translation, not official
**第四項** 次に掲げる事由により、非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定からの非課税口座内上場株式等の一部又は全部の払出し（振替によるものを含む。以下この項において同じ。）があつた場合には、当該払出しがあつた非課税口座内上場株式等については、その事由が生じた時に、その時における価額として政令で定める金額（以下この項及び次項において「払出し時の金額」という。）により非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づく譲渡があつたものと、第一号に掲げる移管、返還又は廃止による非課税口座内上場株式等の払出しがあつた非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定が設けられている非課税口座を開設し、又は開設していた居住者又は恒久的施設を有する非居住者については、当該移管、返還又は廃止による払出しがあつた時に、その払出し時の金額をもつて当該移管、返還又は廃止による払出しがあつた非課税口座内上場株式等の数に相当する数の当該非課税口座内上場株式等と同一銘柄の株式等を取得したものと、第二号に掲げる贈与又は相続若しくは遺贈により払出しがあつた非課税口座内上場株式等を取得した者については、当該贈与又は相続若しくは遺贈の時に、その払出し時の金額をもつて当該非課税口座内上場株式等と同一銘柄の株式等を取得したものとそれぞれみなして、前三項及び第三十五項の規定その他の所得税に関する法令の規定を適用する。
art-37-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-4
Where all or part of the listed shares, etc. in a tax-exempt account have been withdrawn (including withdrawal by book-entry transfer; the same applies hereinafter in this paragraph) from a tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account due to any of the following reasons, it is deemed that, with regard to the listed shares, etc. in a tax-exempt account so withdrawn, a transfer under the contract for managing tax-exempt listed shares, etc., tax-exempt cumulative investment contract or specified tax-exempt cumulative investment contract was made, at the time when the reason arose, for the amount specified by Cabinet Order as the value at that time (hereinafter referred to in this paragraph and the following paragraph as the "amount at the time of withdrawal"); that, with regard to the resident or nonresident who has a permanent establishment who has opened or had opened the tax-exempt account in which the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account from which listed shares, etc. in a tax-exempt account were withdrawn due to the relocation, return or closure listed in item (i) is established, the person acquired, at the time of the withdrawal due to that relocation, return or closure, for the amount at the time of withdrawal, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account in a number equivalent to the number of the listed shares, etc. in a tax-exempt account withdrawn due to that relocation, return or closure; and that, with regard to a person who acquired listed shares, etc. in a tax-exempt account withdrawn due to the gift, inheritance or bequest listed in item (ii), the person acquired, at the time of that gift, inheritance or bequest, for the amount at the time of withdrawal, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, respectively; and the provisions of the preceding three paragraphs and paragraph (35) and the provisions of other laws and regulations concerning income tax apply:
machine translation, not official
**一** 非課税口座から他の株式等の振替口座簿への記載若しくは記録若しくは保管の委託に係る口座（次項第二号及び第四号において「他の保管口座」という。）への移管、非課税管理勘定から当該非課税管理勘定が設けられている非課税口座に係る他の年分の非課税管理勘定への移管、非課税口座内上場株式等に係る有価証券の当該居住者若しくは恒久的施設を有する非居住者への返還又は非課税口座の廃止
art-37-14/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-4/item-1
relocation from a tax-exempt account to another account for entries or records in the transfer account book or custody of shares, etc. (referred to as an "other custody account" in item (ii) and item (iv) of the following paragraph), relocation from a tax-exempt management account to a tax-exempt management account for another year established in the tax-exempt account in which that tax-exempt management account is established, return of securities pertaining to listed shares, etc. in a tax-exempt account to the resident or nonresident who has a permanent establishment, or closure of a tax-exempt account;
machine translation, not official
**二** 贈与又は相続若しくは遺贈
art-37-14/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-4/item-2
gift, inheritance or bequest;
machine translation, not official
**三** 非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約において定められた方法に従つて行われる譲渡以外の譲渡
art-37-14/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-4/item-3
a transfer other than a transfer made in accordance with the method specified in the contract for managing tax-exempt listed shares, etc., tax-exempt cumulative investment contract or specified tax-exempt cumulative investment contract.
machine translation, not official
**第五項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-37-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 非課税口座 居住者又は恒久的施設を有する非居住者（その年一月一日において十八歳以上である者に限る。）が、第九条の八及び前各項の規定の適用を受けるため、その口座を開設しようとする金融商品取引業者等の営業所の長に、政令で定めるところにより、その口座に設ける勘定の種類、当該金融商品取引業者等の営業所の名称及び所在地、その口座に係る振替口座簿に記載若しくは記録がされ、又はその口座に保管の委託がされている上場株式等の所得税法第二十四条第一項に規定する配当等に係る配当所得及び当該上場株式等の譲渡による事業所得、譲渡所得又は雑所得について第九条の八及び前各項の規定の適用を受ける旨その他の財務省令で定める事項を記載した届出書（以下この条において「非課税口座開設届出書」という。）の提出（当該非課税口座開設届出書の提出に代えて行う電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法をいう。以下この条において同じ。）による当該非課税口座開設届出書に記載すべき事項の提供を含む。次項から第十二項まで及び第三十二項から第三十四項までにおいて同じ。）をして、当該金融商品取引業者等との間で締結した次に掲げる契約に基づきそれぞれ次に定める期間内に開設された上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る口座（当該口座において非課税上場株式等管理契約、非課税累積投資契約及び特定非課税累積投資契約に基づく取引以外の取引に関する事項を扱わないものに限る。）をいう。
art-37-14/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-1
tax-exempt account: an account for entries or records in the transfer account book or custody of listed shares, etc. (limited to an account in which no matters concerning transactions other than transactions under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract and a specified tax-exempt cumulative investment contract are handled) that has been opened within the period specified respectively below under the following contracts concluded with a financial instruments business operator, etc. by a resident or nonresident who has a permanent establishment (limited to a person who is 18 years of age or older as of January 1 of that year), after the person has submitted (including providing, by electronic or magnetic means (meaning a method using an electronic data processing system or any other method using information and communications technology; the same applies hereinafter in this Article), the matters to be stated in the written notification of opening of a tax-exempt account in lieu of submitting that written notification of opening of a tax-exempt account; the same applies in the following paragraph through paragraph (12) and paragraphs (32) through (34)), in order to receive the application of the provisions of Article 9-8 and the preceding paragraphs, to the head of the business office of the financial instruments business operator, etc. at which the person seeks to open the account, pursuant to the provisions of Cabinet Order, a written notification stating the type of account to be established in that account, the name and location of the business office of that financial instruments business operator, etc., a statement that the provisions of Article 9-8 and the preceding paragraphs are to be applied to dividend income pertaining to dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act on listed shares, etc. entered or recorded in the transfer account book pertaining to that account or the custody of which has been entrusted to that account, and to business income, capital gains or miscellaneous income from the transfer of those listed shares, etc., and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "written notification of opening of a tax-exempt account"):
machine translation, not official
**イ** 非課税上場株式等管理契約 平成二十六年一月一日から令和五年十二月三十一日までの期間
art-37-14/par-5/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-1/sub-1
contract for managing tax-exempt listed shares, etc.: the period from January 1, 2014 to December 31, 2023;
machine translation, not official
**ロ** 非課税累積投資契約 平成三十年一月一日から令和五年十二月三十一日までの期間
art-37-14/par-5/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-1/sub-2
tax-exempt cumulative investment contract: the period from January 1, 2018 to December 31, 2023;
machine translation, not official
**ハ** 特定非課税累積投資契約 令和六年一月一日以後の期間
art-37-14/par-5/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-1/sub-3
specified tax-exempt cumulative investment contract: the period on or after January 1, 2024.
machine translation, not official
**二** 非課税上場株式等管理契約 第九条の八（第一号に係る部分に限る。）の規定並びに第一項（第一号に係る部分に限る。）及び前三項の規定の適用を受けるために第一項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る契約で、その契約書において、上場株式等の振替口座簿への記載若しくは記録又は保管の委託は、当該記載若しくは記録又は保管の委託に係る口座に設けられた非課税管理勘定において行うこと、当該非課税管理勘定においては当該居住者又は恒久的施設を有する非居住者の次に掲げる上場株式等（第二十三項の規定による同項第一号に規定する継続適用届出書の提出をした者（第四号及び第六号において「継続適用届出書提出者」という。）が出国（同項に規定する出国をいう。第四号及び第六号において同じ。）をした日からその者に係る帰国届出書の提出（第二十五項に規定する帰国届出書の同項に規定する提出をいう。第四号及び第六号において同じ。）があつた日までの間に取得をしたもの、第二十九条の二第一項本文の規定の適用を受けて取得をしたものその他の政令で定めるものを除く。）のみを受け入れること、当該非課税管理勘定において振替口座簿への記載若しくは記録又は保管の委託がされている上場株式等の譲渡は当該金融商品取引業者等への売委託による方法、当該金融商品取引業者等に対してする方法その他政令で定める方法によりすること、当該非課税管理勘定が設けられた日の属する年の一月一日から五年を経過した日において当該非課税管理勘定に係る上場株式等は、ロの移管がされるものを除き、当該非課税管理勘定が設けられた口座から、政令で定めるところにより他の保管口座に移管されることその他政令で定める事項が定められているものをいう。
art-37-14/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-2
contract for managing tax-exempt listed shares, etc.: a contract for entries or records in the transfer account book or custody of listed shares, etc. that the resident or nonresident who has a permanent establishment referred to in paragraph (1) has concluded with a financial instruments business operator, etc. in order to receive the application of the provisions of Article 9-8 (limited to the part pertaining to item (i)) and the provisions of paragraph (1) (limited to the part pertaining to item (i)) and the preceding three paragraphs, in the contract document of which it is provided that entries or records in the transfer account book or custody of listed shares, etc. are to be made in the tax-exempt management account established in the account pertaining to those entries or records or that custody; that only the following listed shares, etc. of that resident or nonresident who has a permanent establishment are to be accepted into that tax-exempt management account (excluding those acquired during the period from the day of the absence from Japan (meaning absence from Japan prescribed in paragraph (23); the same applies in items (iv) and (vi)) of a person who has filed the notification of continued application prescribed in paragraph (23), item (i) under the provisions of that paragraph (referred to as a "person who has filed a notification of continued application" in items (iv) and (vi)) until the day on which the submission of a notification of return to Japan pertaining to that person (meaning the submission prescribed in paragraph (25) of the notification of return to Japan prescribed in that paragraph; the same applies in items (iv) and (vi)) is made, those acquired by receiving the application of the provisions of the main clause of Article 29-2, paragraph (1), and others specified by Cabinet Order); that the transfer of listed shares, etc. entered or recorded in the transfer account book or held in custody in that tax-exempt management account is to be made by the method of entrusting the sale to that financial instruments business operator, etc., the method of making the transfer to that financial instruments business operator, etc., or any other method specified by Cabinet Order; that, on the day on which five years have elapsed from January 1 of the year that includes the day on which that tax-exempt management account was established, the listed shares, etc. pertaining to that tax-exempt management account, excluding those subject to the relocation referred to in (b), are to be relocated, pursuant to the provisions of Cabinet Order, from the account in which that tax-exempt management account was established to an other custody account; and other matters specified by Cabinet Order:
machine translation, not official
**イ** 次に掲げる上場株式等で、当該口座に非課税管理勘定が設けられた日から同日の属する年の十二月三十一日までの間に受け入れた上場株式等の取得対価の額（購入した上場株式等についてはその購入の代価の額（払込みにより取得をした上場株式等については、その払い込んだ金額。第六号イ及びハ（１）並びに第二十八項において同じ。）をいい、（２）の移管により受け入れた上場株式等についてはその移管に係る払出し時の金額をいう。第四号イ並びに第六号イ及びハにおいて同じ。）の合計額が百二十万円（ロに掲げる上場株式等がある場合には、当該上場株式等の移管に係る払出し時の金額を控除した金額）を超えないもの
art-37-14/par-5/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-2/sub-1
the following listed shares, etc., for which the total amount of the consideration for acquisition (meaning, for purchased listed shares, etc., the amount of the purchase price (for listed shares, etc. acquired by payment, the amount paid in; the same applies in item (vi), (a) and (c), 1. and paragraph (28)), and, for listed shares, etc. accepted through the relocation referred to in 2., the amount at the time of withdrawal pertaining to that relocation; the same applies in item (iv), (a) and item (vi), (a) and (c)) of the listed shares, etc. accepted during the period from the day on which a tax-exempt management account was established in that account to December 31 of the year that includes that day does not exceed 1,200,000 yen (where there are listed shares, etc. listed in (b), the amount obtained by deducting the amount at the time of withdrawal pertaining to the relocation of those listed shares, etc.):
machine translation, not official
**（１）** 当該期間内に当該金融商品取引業者等への買付けの委託（当該買付けの委託の媒介、取次ぎ又は代理を含む。第四号及び第六号において同じ。）により取得をした上場株式等、当該金融商品取引業者等から取得をした上場株式等又は当該金融商品取引業者等が行う上場株式等の募集（金融商品取引法第二条第三項に規定する有価証券の募集に該当するものに限る。第四号及び第六号において同じ。）により取得をした上場株式等で、その取得後直ちに当該口座に受け入れられるもの
art-37-14/par-5/item-2/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-2/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-2/sub-1/sub2-1
listed shares, etc. acquired within that period by entrusting the purchase (including intermediation, brokerage or agency for entrusting that purchase; the same applies in items (iv) and (vi)) to that financial instruments business operator, etc., listed shares, etc. acquired from that financial instruments business operator, etc., or listed shares, etc. acquired through a public offering of listed shares, etc. (limited to one that falls under a public offering of securities prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act; the same applies in items (iv) and (vi)) conducted by that financial instruments business operator, etc., which are accepted into that account immediately after their acquisition;
machine translation, not official
**（２）** 他年分非課税管理勘定（当該非課税管理勘定を設けた口座に係る他の年分の非課税管理勘定又は当該金融商品取引業者等の営業所に開設された未成年者口座（次条第五項第一号に規定する未成年者口座をいう。第三十二項及び第三十三項において同じ。）に設けられた未成年者非課税管理勘定（同条第五項第三号に規定する非課税管理勘定をいう。）をいう。ロにおいて同じ。）から、政令で定めるところにより移管がされる上場株式等（ロに掲げるものを除く。）
art-37-14/par-5/item-2/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-2/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-2/sub-1/sub2-2
listed shares, etc. (excluding those listed in (b)) relocated, pursuant to the provisions of Cabinet Order, from a tax-exempt management account for another year (meaning a tax-exempt management account for another year pertaining to the account in which that tax-exempt management account was established, or a minor's tax-exempt management account (meaning a tax-exempt management account prescribed in paragraph (5), item (iii) of the following Article) established in a minor's account (meaning a minor's account prescribed in paragraph (5), item (i) of the following Article; the same applies in paragraphs (32) and (33)) opened at the business office of that financial instruments business operator, etc.; the same applies in (b)).
machine translation, not official
**ロ** 他年分非課税管理勘定から、当該他年分非課税管理勘定が設けられた日の属する年の一月一日から五年を経過した日に政令で定めるところにより移管がされる上場株式等
art-37-14/par-5/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-2/sub-2
listed shares, etc. relocated, pursuant to the provisions of Cabinet Order, from a tax-exempt management account for another year on the day on which five years have elapsed from January 1 of the year that includes the day on which that tax-exempt management account for another year was established;
machine translation, not official
**ハ** イ及びロに掲げるもののほか政令で定める上場株式等
art-37-14/par-5/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-2/sub-3
beyond what is listed in (a) and (b), listed shares, etc. specified by Cabinet Order.
machine translation, not official
**三** 非課税管理勘定 非課税上場株式等管理契約に基づき振替口座簿への記載若しくは記録又は保管の委託がされる上場株式等につき当該記載若しくは記録又は保管の委託に関する記録を他の取引に関する記録と区分して行うための勘定で、次に掲げる要件を満たすものをいう。
art-37-14/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-3
tax-exempt management account: an account for keeping records of entries or records in the transfer account book or custody of listed shares, etc. entered or recorded in the transfer account book or placed in custody under a contract for managing tax-exempt listed shares, etc., separately from records of other transactions, which satisfies the following requirements:
machine translation, not official
**イ** 当該勘定は、平成二十六年一月一日から令和五年十二月三十一日までの期間内の各年（累積投資勘定が設けられる年を除く。ロにおいて「勘定設定期間内の各年」という。）においてのみ設けられること。
art-37-14/par-5/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-3/sub-1
the account is established only in each year within the period from January 1, 2014 to December 31, 2023 (excluding a year in which a cumulative investment account is established; referred to as "each year of the account-setting period" in (b));
machine translation, not official
**ロ** 当該勘定は、勘定設定期間内の各年の一月一日（非課税口座開設届出書（勘定廃止通知書又は非課税口座廃止通知書が添付されたものを除く。第五号ロにおいて同じ。）の第一号に規定する提出又は政令で定める書類の提出が年の中途においてされた場合におけるこれらの提出がされた日の属する年にあつてはこれらの提出の日とし、勘定廃止通知書又は非課税口座廃止通知書が提出された場合にあつては第二十一項の規定により同項の所轄税務署長から同項第一号に定める事項の提供があつた日（その勘定を設定しようとする年の一月一日前に当該事項の提供があつた場合には、同日）とする。）において設けられること。
art-37-14/par-5/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-3/sub-2
the account is established on January 1 of each year of the account-setting period (in the year that includes the day on which the submission prescribed in item (i) of a written notification of opening of a tax-exempt account (excluding one to which a written notice of account closure or a written notice of closure of a tax-exempt account is attached; the same applies in item (v), (b)) or the submission of a document specified by Cabinet Order was made, where that submission was made during the year, the day of that submission, and where a written notice of account closure or a written notice of closure of a tax-exempt account has been submitted, the day on which the matters specified in paragraph (21), item (i) were provided by the competent district director referred to in that paragraph pursuant to the provisions of that paragraph (where those matters were provided before January 1 of the year in which the account is to be established, that January 1)).
machine translation, not official
**四** 非課税累積投資契約 第九条の八（第二号に係る部分に限る。）の規定並びに第一項（第二号に係る部分に限る。）及び前三項の規定の適用を受けるために第一項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した累積投資契約（当該居住者又は恒久的施設を有する非居住者が、一定額の同号イ又はロに掲げる上場株式等につき、定期的に継続して、当該金融商品取引業者等に買付けの委託をし、当該金融商品取引業者等から取得し、又は当該金融商品取引業者等が行う募集により取得することを約する契約で、あらかじめその買付けの委託又は取得をする上場株式等の銘柄が定められているものをいう。）により取得した上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る契約で、その契約書において、上場株式等の振替口座簿への記載若しくは記録又は保管の委託は、当該記載若しくは記録又は保管の委託に係る口座に設けられた累積投資勘定において行うこと、当該累積投資勘定においては当該居住者又は恒久的施設を有する非居住者の同号イ及びロに掲げる上場株式等（当該上場株式等を定期的に継続して取得することにより個人の財産形成が促進されるものとして政令で定める要件を満たすもの（以下第六号までにおいて「累積投資上場株式等」という。）に限り、継続適用届出書提出者が出国をした日からその者に係る帰国届出書の提出があつた日までの間に取得をしたものその他の政令で定めるものを除く。）のうち次に掲げるもののみを受け入れること、当該金融商品取引業者等は、政令で定めるところにより基準経過日（当該口座に初めて累積投資勘定を設けた日から十年を経過した日及び同日の翌日以後五年を経過した日ごとの日をいう。）における当該居住者又は恒久的施設を有する非居住者の住所その他の政令で定める事項を確認することとされていること、当該累積投資勘定において振替口座簿への記載若しくは記録又は保管の委託がされている累積投資上場株式等の譲渡は当該金融商品取引業者等への売委託による方法、当該金融商品取引業者等に対してする方法その他政令で定める方法によりすること、当該累積投資勘定が設けられた日の属する年の一月一日から二十年を経過した日において当該累積投資勘定に係る累積投資上場株式等は当該累積投資勘定が設けられた口座から、政令で定めるところにより他の保管口座に移管されることその他政令で定める事項が定められているものをいう。
art-37-14/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-4
tax-exempt cumulative investment contract: a contract for entries or records in the transfer account book or custody of listed shares, etc. acquired under a cumulative investment contract (meaning a contract under which the resident or nonresident who has a permanent establishment agrees to entrust the purchase of, acquire from, or acquire through a public offering conducted by, that financial instruments business operator, etc., a fixed amount of the listed shares, etc. listed in paragraph (1), item (ii), (a) or (b), periodically and continuously, and in which the brands of listed shares, etc. to be purchased through such entrustment or acquired are specified in advance) that the resident or nonresident who has a permanent establishment referred to in paragraph (1) has concluded with a financial instruments business operator, etc. in order to receive the application of the provisions of Article 9-8 (limited to the part pertaining to item (ii)) and the provisions of paragraph (1) (limited to the part pertaining to item (ii)) and the preceding three paragraphs, in the contract document of which it is provided that entries or records in the transfer account book or custody of listed shares, etc. are to be made in the cumulative investment account established in the account pertaining to those entries or records or that custody; that only the following, out of the listed shares, etc. listed in paragraph (1), item (ii), (a) and (b) of that resident or nonresident who has a permanent establishment (limited to those that satisfy the requirements specified by Cabinet Order as those whose periodic and continuous acquisition promotes asset building by individuals (hereinafter referred to up to item (vi) as "listed shares, etc. for cumulative investment"), and excluding those acquired during the period from the day of the absence from Japan of a person who has filed a notification of continued application until the day on which the submission of a notification of return to Japan pertaining to that person is made, and others specified by Cabinet Order), are to be accepted into that cumulative investment account; that the financial instruments business operator, etc. is to confirm, pursuant to the provisions of Cabinet Order, the address of that resident or nonresident who has a permanent establishment and other matters specified by Cabinet Order as of the base date (meaning the day on which 10 years have elapsed from the day on which a cumulative investment account was first established in that account, and each day on which five years have elapsed from the day following that day); that the transfer of listed shares, etc. for cumulative investment entered or recorded in the transfer account book or held in custody in that cumulative investment account is to be made by the method of entrusting the sale to that financial instruments business operator, etc., the method of making the transfer to that financial instruments business operator, etc., or any other method specified by Cabinet Order; that, on the day on which 20 years have elapsed from January 1 of the year that includes the day on which that cumulative investment account was established, the listed shares, etc. for cumulative investment pertaining to that cumulative investment account are to be relocated, pursuant to the provisions of Cabinet Order, from the account in which that cumulative investment account was established to an other custody account; and other matters specified by Cabinet Order:
machine translation, not official
**イ** 当該口座に累積投資勘定が設けられた日から同日の属する年の十二月三十一日までの期間（イにおいて「受入期間」という。）内に当該金融商品取引業者等への買付けの委託により取得をした累積投資上場株式等、当該金融商品取引業者等から取得をした累積投資上場株式等又は当該金融商品取引業者等が行う累積投資上場株式等の募集により取得をした累積投資上場株式等のうち、その取得後直ちに当該口座に受け入れられるもので当該受入期間内に受け入れた累積投資上場株式等の取得対価の額の合計額が四十万円を超えないもの
art-37-14/par-5/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-4/sub-1
listed shares, etc. for cumulative investment acquired by entrusting the purchase to that financial instruments business operator, etc., listed shares, etc. for cumulative investment acquired from that financial instruments business operator, etc., or listed shares, etc. for cumulative investment acquired through a public offering of listed shares, etc. for cumulative investment conducted by that financial instruments business operator, etc., within the period from the day on which a cumulative investment account was established in that account to December 31 of the year that includes that day (referred to as the "acceptance period" in (a)), which are accepted into that account immediately after their acquisition and for which the total amount of the consideration for acquisition of the listed shares, etc. for cumulative investment accepted within that acceptance period does not exceed 400,000 yen;
machine translation, not official
**ロ** イに掲げるもののほか政令で定める累積投資上場株式等
art-37-14/par-5/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-4/sub-2
beyond what is listed in (a), listed shares, etc. for cumulative investment specified by Cabinet Order.
machine translation, not official
**五** 累積投資勘定 非課税累積投資契約に基づき振替口座簿への記載若しくは記録又は保管の委託がされる累積投資上場株式等につき当該記載若しくは記録又は保管の委託に関する記録を他の取引に関する記録と区分して行うための勘定で、次に掲げる要件を満たすものをいう。
art-37-14/par-5/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-5
cumulative investment account: an account for keeping records of entries or records in the transfer account book or custody of listed shares, etc. for cumulative investment entered or recorded in the transfer account book or placed in custody under a tax-exempt cumulative investment contract, separately from records of other transactions, which satisfies the following requirements:
machine translation, not official
**イ** 当該勘定は、平成三十年一月一日から令和五年十二月三十一日までの期間内の各年（非課税管理勘定が設けられる年を除く。ロにおいて「勘定設定期間内の各年」という。）においてのみ設けられること。
art-37-14/par-5/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-5/sub-1
the account is established only in each year within the period from January 1, 2018 to December 31, 2023 (excluding a year in which a tax-exempt management account is established; referred to as "each year of the account-setting period" in (b));
machine translation, not official
**ロ** 当該勘定は、勘定設定期間内の各年の一月一日（非課税口座開設届出書の第一号に規定する提出又は政令で定める書類の提出が年の中途においてされた場合におけるこれらの提出がされた日の属する年にあつてはこれらの提出の日とし、勘定廃止通知書又は非課税口座廃止通知書が提出された場合にあつては第二十一項の規定により同項の所轄税務署長から同項第一号に定める事項の提供があつた日（その勘定を設定しようとする年の一月一日前に当該事項の提供があつた場合には、同日）とする。）において設けられること。
art-37-14/par-5/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-5/sub-2
the account is established on January 1 of each year of the account-setting period (in the year that includes the day on which the submission prescribed in item (i) of a written notification of opening of a tax-exempt account or the submission of a document specified by Cabinet Order was made, where that submission was made during the year, the day of that submission, and where a written notice of account closure or a written notice of closure of a tax-exempt account has been submitted, the day on which the matters specified in paragraph (21), item (i) were provided by the competent district director referred to in that paragraph pursuant to the provisions of that paragraph (where those matters were provided before January 1 of the year in which the account is to be established, that January 1)).
machine translation, not official
**六** 特定非課税累積投資契約 第九条の八（第三号及び第四号に係る部分に限る。）の規定並びに第一項（第三号及び第四号に係る部分に限る。）及び前三項の規定の適用を受けるために第一項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る契約で、その契約書において、上場株式等の振替口座簿への記載若しくは記録又は保管の委託は、当該記載若しくは記録又は保管の委託に係る口座に設けられた特定累積投資勘定又は特定非課税管理勘定において行うこと、当該特定累積投資勘定においては当該居住者又は恒久的施設を有する非居住者の同項第三号に掲げる上場株式等（累積投資上場株式等に限り、継続適用届出書提出者が出国をした日からその者に係る帰国届出書の提出があつた日までの間に取得をした上場株式等であつてイに掲げるものを除く。以下この号及び次号において「特定累積投資上場株式等」という。）のうち、累積投資契約（当該居住者又は恒久的施設を有する非居住者が、一定額の同項第二号イ又はロに掲げる上場株式等（当該上場株式等が同号イに掲げる上場株式等である場合には、一定額又は当該一定額の範囲内で取得することができる最も多い口数の同号イに掲げる上場株式等）につき、定期的に継続して、当該金融商品取引業者等に買付けの委託をし、当該金融商品取引業者等から取得し、又は当該金融商品取引業者等が行う募集により取得することを約する契約で、あらかじめその買付けの委託又は取得をする上場株式等の銘柄が定められているものをいう。）により取得したイに掲げるもの及びロに掲げるもののみを受け入れること、当該特定非課税管理勘定においては当該居住者又は恒久的施設を有する非居住者の同項第四号に掲げる上場株式等（継続適用届出書提出者が出国をした日からその者に係る帰国届出書の提出があつた日までの間に取得をしたもの、第二十九条の二第一項本文の規定の適用を受けて取得をしたもの、その上場株式等が上場されている金融商品取引法第二条第十六項に規定する金融商品取引所の定める規則に基づき、当該金融商品取引所への上場を廃止することが決定された銘柄又は上場を廃止するおそれがある銘柄として指定されているものその他の政令で定めるものを除く。）のうちハ及びニに掲げるもののみを受け入れること、当該金融商品取引業者等は、政令で定めるところにより基準経過日（当該口座に初めて特定累積投資勘定を設けた日から十年を経過した日及び同日の翌日以後五年を経過した日ごとの日をいう。）における当該居住者又は恒久的施設を有する非居住者の住所その他の政令で定める事項を確認することとされていること、当該特定累積投資勘定又は特定非課税管理勘定において振替口座簿への記載若しくは記録又は保管の委託がされている上場株式等の譲渡は当該金融商品取引業者等への売委託による方法、当該金融商品取引業者等に対してする方法その他政令で定める方法によりすることその他政令で定める事項が定められているものをいう。
art-37-14/par-5/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-6
specified tax-exempt cumulative investment contract: a contract for entries or records in the transfer account book or custody of listed shares, etc. that the resident or nonresident who has a permanent establishment referred to in paragraph (1) has concluded with a financial instruments business operator, etc. in order to receive the application of the provisions of Article 9-8 (limited to the part pertaining to items (iii) and (iv)) and the provisions of paragraph (1) (limited to the part pertaining to items (iii) and (iv)) and the preceding three paragraphs, in the contract document of which it is provided that entries or records in the transfer account book or custody of listed shares, etc. are to be made in the specified cumulative investment account or specified tax-exempt management account established in the account pertaining to those entries or records or that custody; that only those listed in (a) acquired under a cumulative investment contract (meaning a contract under which the resident or nonresident who has a permanent establishment agrees to entrust the purchase of, acquire from, or acquire through a public offering conducted by, that financial instruments business operator, etc., a fixed amount of the listed shares, etc. listed in paragraph (1), item (ii), (a) or (b) (where those listed shares, etc. are listed shares, etc. listed in (a) of that item, a fixed amount of, or the largest number of units that can be acquired within the range of that fixed amount of, the listed shares, etc. listed in (a) of that item), periodically and continuously, and in which the brands of listed shares, etc. to be purchased through such entrustment or acquired are specified in advance) and those listed in (b), out of the listed shares, etc. listed in paragraph (1), item (iii) of that resident or nonresident who has a permanent establishment (limited to listed shares, etc. for cumulative investment, and excluding listed shares, etc. acquired during the period from the day of the absence from Japan of a person who has filed a notification of continued application until the day on which the submission of a notification of return to Japan pertaining to that person is made that are listed in (a); hereinafter referred to in this item and the following item as "specified cumulative investment listed shares, etc."), are to be accepted into that specified cumulative investment account; that only those listed in (c) and (d), out of the listed shares, etc. listed in paragraph (1), item (iv) of that resident or nonresident who has a permanent establishment (excluding those acquired during the period from the day of the absence from Japan of a person who has filed a notification of continued application until the day on which the submission of a notification of return to Japan pertaining to that person is made, those acquired by receiving the application of the provisions of the main clause of Article 29-2, paragraph (1), those designated, under the rules prescribed by the financial instruments exchange prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act on which those listed shares, etc. are listed, as brands for which delisting from that financial instruments exchange has been decided or as brands at risk of delisting, and others specified by Cabinet Order), are to be accepted into that specified tax-exempt management account; that the financial instruments business operator, etc. is to confirm, pursuant to the provisions of Cabinet Order, the address of that resident or nonresident who has a permanent establishment and other matters specified by Cabinet Order as of the base date (meaning the day on which 10 years have elapsed from the day on which a specified cumulative investment account was first established in that account, and each day on which five years have elapsed from the day following that day); that the transfer of listed shares, etc. entered or recorded in the transfer account book or held in custody in that specified cumulative investment account or specified tax-exempt management account is to be made by the method of entrusting the sale to that financial instruments business operator, etc., the method of making the transfer to that financial instruments business operator, etc., or any other method specified by Cabinet Order; and other matters specified by Cabinet Order:
machine translation, not official
**イ** 当該口座に特定累積投資勘定が設けられた日から同日の属する年の十二月三十一日までの期間（イにおいて「受入期間」という。）内に当該金融商品取引業者等への買付けの委託により取得をした特定累積投資上場株式等、当該金融商品取引業者等から取得をした特定累積投資上場株式等又は当該金融商品取引業者等が行う特定累積投資上場株式等の募集により取得をした特定累積投資上場株式等のうち、その取得後直ちに当該口座に受け入れられるもので当該受入期間内に受け入れた特定累積投資上場株式等の取得対価の額の合計額が百二十万円を超えないもの（特定累積投資上場株式等を当該口座に受け入れた場合に、当該合計額、同年において当該口座に受け入れているハの上場株式等の取得対価の額の合計額及び特定累積投資勘定基準額（同年の前年十二月三十一日に当該居住者又は恒久的施設を有する非居住者が特定累積投資勘定及び特定非課税管理勘定に受け入れている上場株式等の購入の代価の額に相当する金額として政令で定める金額をいう。ハ（２）及び第三十項において同じ。）の合計額が千八百万円を超えることとなるときにおける当該特定累積投資上場株式等を除く。）
art-37-14/par-5/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-6/sub-1
specified cumulative investment listed shares, etc. acquired by entrusting the purchase to that financial instruments business operator, etc., specified cumulative investment listed shares, etc. acquired from that financial instruments business operator, etc., or specified cumulative investment listed shares, etc. acquired through a public offering of specified cumulative investment listed shares, etc. conducted by that financial instruments business operator, etc., within the period from the day on which a specified cumulative investment account was established in that account to December 31 of the year that includes that day (referred to as the "acceptance period" in (a)), which are accepted into that account immediately after their acquisition and for which the total amount of the consideration for acquisition of the specified cumulative investment listed shares, etc. accepted within that acceptance period does not exceed 1,200,000 yen (excluding those specified cumulative investment listed shares, etc. that, if accepted into that account, would cause the sum of that total amount, the total amount of the consideration for acquisition of the listed shares, etc. referred to in (c) accepted into that account in that year and the base amount for the specified cumulative investment account (meaning the amount specified by Cabinet Order as the amount equivalent to the purchase price of the listed shares, etc. that the resident or nonresident who has a permanent establishment has accepted into the specified cumulative investment account and the specified tax-exempt management account as of December 31 of the year preceding that year; the same applies in (c), 2. and paragraph (30)) to exceed 18,000,000 yen);
machine translation, not official
**ロ** イに掲げるもののほか政令で定める特定累積投資上場株式等
art-37-14/par-5/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-6/sub-2
beyond what is listed in (a), specified cumulative investment listed shares, etc. specified by Cabinet Order;
machine translation, not official
**ハ** 当該口座に特定非課税管理勘定が設けられた日から同日の属する年の十二月三十一日までの期間（ハにおいて「受入期間」という。）内に当該金融商品取引業者等への買付けの委託により取得をした上場株式等、当該金融商品取引業者等から取得をした上場株式等、当該金融商品取引業者等が行う上場株式等の募集により取得をした上場株式等又は当該口座に係る振替口座簿に記載若しくは記録がされ、若しくは当該口座に保管の委託がされている上場株式等について与えられた新株予約権の行使により取得をした上場株式等その他の政令で定めるもののうち、その取得後直ちに当該口座に受け入れられるもので当該受入期間内に受け入れた上場株式等の取得対価の額の合計額が二百四十万円を超えないもの（上場株式等を当該口座に受け入れた場合において、次に掲げる場合に該当することとなるときにおける当該上場株式等を除く。）
art-37-14/par-5/item-6/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-6/sub-3 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-6/sub-3
listed shares, etc. acquired by entrusting the purchase to that financial instruments business operator, etc., listed shares, etc. acquired from that financial instruments business operator, etc., listed shares, etc. acquired through a public offering of listed shares, etc. conducted by that financial instruments business operator, etc., or listed shares, etc. acquired through the exercise of share options granted with respect to listed shares, etc. entered or recorded in the transfer account book pertaining to that account or the custody of which has been entrusted to that account, and others specified by Cabinet Order, within the period from the day on which a specified tax-exempt management account was established in that account to December 31 of the year that includes that day (referred to as the "acceptance period" in (c)), which are accepted into that account immediately after their acquisition and for which the total amount of the consideration for acquisition of the listed shares, etc. accepted within that acceptance period does not exceed 2,400,000 yen (excluding those listed shares, etc. where, if accepted into that account, the case would fall under either of the following cases):
machine translation, not official
**（１）** 当該合計額及び特定非課税管理勘定基準額（当該属する年の前年十二月三十一日に当該居住者又は恒久的施設を有する非居住者が特定非課税管理勘定に受け入れている上場株式等の購入の代価の額に相当する金額として政令で定める金額をいう。第三十項において同じ。）の合計額が千二百万円を超える場合
art-37-14/par-5/item-6/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-6/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-6/sub-3/sub2-1
where the sum of that total amount and the base amount for the specified tax-exempt management account (meaning the amount specified by Cabinet Order as the amount equivalent to the purchase price of the listed shares, etc. that the resident or nonresident who has a permanent establishment has accepted into the specified tax-exempt management account as of December 31 of the year preceding the year in question; the same applies in paragraph (30)) exceeds 12,000,000 yen;
machine translation, not official
**（２）** 当該受入期間内に受け入れた上場株式等の取得対価の額の合計額、当該受入期間に係る特定非課税管理勘定が設けられた日の属する年において当該口座に受け入れているイの特定累積投資上場株式等の取得対価の額の合計額及び特定累積投資勘定基準額の合計額が千八百万円を超える場合
art-37-14/par-5/item-6/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-6/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-6/sub-3/sub2-2
where the sum of the total amount of the consideration for acquisition of the listed shares, etc. accepted within that acceptance period, the total amount of the consideration for acquisition of the specified cumulative investment listed shares, etc. referred to in (a) accepted into that account in the year that includes the day on which the specified tax-exempt management account pertaining to that acceptance period was established, and the base amount for the specified cumulative investment account exceeds 18,000,000 yen.
machine translation, not official
**ニ** ハに掲げるもののほか政令で定める上場株式等
art-37-14/par-5/item-6/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-6/sub-4 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-6/sub-4
beyond what is listed in (c), listed shares, etc. specified by Cabinet Order.
machine translation, not official
**七** 特定累積投資勘定 特定非課税累積投資契約に基づき振替口座簿への記載若しくは記録又は保管の委託がされる特定累積投資上場株式等につき当該記載若しくは記録又は保管の委託に関する記録を他の取引に関する記録と区分して行うための勘定で、次に掲げる要件を満たすものをいう。
art-37-14/par-5/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-7
specified cumulative investment account: an account for keeping records of entries or records in the transfer account book or custody of specified cumulative investment listed shares, etc. entered or recorded in the transfer account book or placed in custody under a specified tax-exempt cumulative investment contract, separately from records of other transactions, which satisfies the following requirements:
machine translation, not official
**イ** 当該勘定は、令和六年以後の各年（ロにおいて「勘定設定期間内の各年」という。）においてのみ設けられること。
art-37-14/par-5/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-7/sub-1
the account is established only in each year from 2024 onward (referred to as "each year of the account-setting period" in (b));
machine translation, not official
**ロ** 当該勘定は、勘定設定期間内の各年の一月一日（非課税口座開設届出書（勘定廃止通知書又は非課税口座廃止通知書その他財務省令で定める書類が添付されたもの、第九号に規定する勘定廃止通知書記載事項又は第十号に規定する非課税口座廃止通知書記載事項の記載がされたもの及び当該非課税口座開設届出書の第一号に規定する提出と併せて行われる電磁的方法による当該勘定廃止通知書記載事項又は当該非課税口座廃止通知書記載事項の提供があるものを除く。次項及び第七項において同じ。）の当該提出が年の中途においてされた場合における当該提出がされた日の属する年にあつては当該提出の日とし、勘定廃止通知書若しくは非課税口座廃止通知書その他財務省令で定める書類が提出された場合、当該勘定廃止通知書記載事項若しくは当該非課税口座廃止通知書記載事項の記載がされて非課税口座開設届出書の提出がされた場合又は電磁的方法による当該勘定廃止通知書記載事項若しくは当該非課税口座廃止通知書記載事項の提供がされた場合にあつてはこれらの書類の提出、当該非課税口座開設届出書の提出又は当該勘定廃止通知書記載事項若しくは当該非課税口座廃止通知書記載事項の提供（ロ及びハにおいて「廃止通知の提出又は提供」という。）があつた日（その勘定を設定しようとする年の一月一日前に当該廃止通知の提出又は提供があつた場合には、同日）とする。）において設けられること。
art-37-14/par-5/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-7/sub-2
the account is established on January 1 of each year of the account-setting period (in the year that includes the day on which that submission prescribed in item (i) of a written notification of opening of a tax-exempt account (excluding one to which a written notice of account closure, a written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance is attached, one in which the matters stated in the written notice of account closure prescribed in item (ix) or the particulars of the written notice of closure of a tax-exempt account prescribed in item (x) are stated, and one for which those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account are provided by electronic or magnetic means together with the submission of that written notification of opening of a tax-exempt account prescribed in item (i); the same applies in the following paragraph and paragraph (7)) was made, where that submission was made during the year, the day of that submission, and where a written notice of account closure, a written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance has been submitted, where a written notification of opening of a tax-exempt account in which those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account are stated has been submitted, or where those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account have been provided by electronic or magnetic means, the day on which the submission of those documents, the submission of that written notification of opening of a tax-exempt account or the provision of those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account (referred to as the "submission or provision of a closure notice" in (b) and (c)) was made (where that submission or provision of a closure notice was made before January 1 of the year in which the account is to be established, that January 1));
machine translation, not official
**ハ** その勘定を設定しようとする年の一月一日前に廃止通知の提出又は提供があつた場合において、同日に当該勘定が設けられるときは、当該廃止通知の提出又は提供に係る第二十項に規定する提出事項につき同日前に第二十一項の規定により同項の所轄税務署長から同項第二号に定める事項の提供がなかつたこと。
art-37-14/par-5/item-7/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-7/sub-3 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-7/sub-3
where the submission or provision of a closure notice was made before January 1 of the year in which the account is to be established and the account is established on that day, the matters specified in paragraph (21), item (ii) have not been provided before that day by the competent district director referred to in that paragraph pursuant to the provisions of that paragraph with regard to the matters submitted prescribed in paragraph (20) pertaining to that submission or provision of a closure notice.
machine translation, not official
**八** 特定非課税管理勘定 特定非課税累積投資契約に基づき振替口座簿への記載若しくは記録又は保管の委託がされる上場株式等につき当該記載若しくは記録又は保管の委託に関する記録を他の取引に関する記録と区分して行うための勘定で、特定累積投資勘定と同時に設けられるものをいう。
art-37-14/par-5/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-8
specified tax-exempt management account: an account for keeping records of entries or records in the transfer account book or custody of listed shares, etc. entered or recorded in the transfer account book or placed in custody under a specified tax-exempt cumulative investment contract, separately from records of other transactions, which is established at the same time as a specified cumulative investment account;
machine translation, not official
**九** 勘定廃止通知書 居住者又は恒久的施設を有する非居住者が、第十三項から第十五項までの規定の定めるところにより第十三項に規定する金融商品取引業者等の営業所の長から交付を受けた書類で、その者の氏名及び生年月日、非課税管理勘定、累積投資勘定又は特定累積投資勘定を廃止した年月日その他の財務省令で定める事項（以下この条において「勘定廃止通知書記載事項」という。）の記載のあるものをいう。
art-37-14/par-5/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-9 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-9
written notice of account closure: a document that a resident or nonresident who has a permanent establishment has received, pursuant to the provisions of paragraphs (13) through (15), from the head of the business office of the financial instruments business operator, etc. prescribed in paragraph (13), in which the person's name and date of birth, the date on which the tax-exempt management account, cumulative investment account or specified cumulative investment account was closed, and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as "matters stated in the written notice of account closure") are stated;
machine translation, not official
**十** 非課税口座廃止通知書 居住者又は恒久的施設を有する非居住者が、第十六項から第十八項までの規定の定めるところにより第十六項に規定する金融商品取引業者等の営業所の長から交付を受けた書類で、その者の氏名及び生年月日、非課税口座を廃止した年月日、当該廃止した日の属する年分の非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定への上場株式等の受入れの有無その他の財務省令で定める事項（以下この条において「非課税口座廃止通知書記載事項」という。）の記載のあるものをいう。
art-37-14/par-5/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-10 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-10
written notice of closure of a tax-exempt account: a document that a resident or nonresident who has a permanent establishment has received, pursuant to the provisions of paragraphs (16) through (18), from the head of the business office of the financial instruments business operator, etc. prescribed in paragraph (16), in which the person's name and date of birth, the date on which the tax-exempt account was closed, whether or not listed shares, etc. have been accepted into the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account for the year that includes the day of that closure, and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as the "particulars of the written notice of closure of a tax-exempt account") are stated.
machine translation, not official
**第六項** 非課税口座開設届出書の提出を受けた前項第一号の金融商品取引業者等の営業所の長は、その提出を受けた後速やかに、当該非課税口座開設届出書に記載された事項その他の財務省令で定める事項（既に個人番号を告知している者として政令で定める者（第八項において「番号既告知者」という。）から提出を受けた非課税口座開設届出書にあつては、当該事項及びその者の個人番号。以下この項及び次項において「届出事項」という。）を、特定電子情報処理組織を使用する方法（財務省令で定めるところによりあらかじめ税務署長に届け出て行う情報通信技術を活用した行政の推進等に関する法律第六条第一項に規定する電子情報処理組織を使用する方法として財務省令で定める方法をいう。以下この条及び次条において同じ。）により当該金融商品取引業者等の営業所の所在地の所轄税務署長（次項において「所轄税務署長」という。）に提供しなければならない。この場合において、当該金融商品取引業者等の営業所の長は、当該非課税口座開設届出書につき帳簿を備え、当該非課税口座開設届出書の提出をした者の各人別に、届出事項を記載し、又は記録しなければならない。
art-37-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-6
The head of the business office of the financial instruments business operator, etc. referred to in item (i) of the preceding paragraph who has received the submission of a written notification of opening of a tax-exempt account must, promptly after receiving that submission, provide the matters stated in that written notification of opening of a tax-exempt account and other matters specified by Order of the Ministry of Finance (in the case of a written notification of opening of a tax-exempt account submitted by a person specified by Cabinet Order as a person who has already given notice of the individual number (referred to as a "person who has already notified the individual number" in paragraph (8)), those matters and the individual number of that person; hereinafter referred to in this paragraph and the following paragraph as "notification particulars") to the competent district director for the location of the business office of that financial instruments business operator, etc. (referred to as the "competent district director" in the following paragraph) by the method using a specified electronic data processing system (meaning the method specified by Order of the Ministry of Finance as a method using an electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology, which is used upon notifying the district director in advance pursuant to the provisions of Order of the Ministry of Finance; the same applies hereinafter in this Article and the following Article). In this case, the head of the business office of that financial instruments business operator, etc. must keep books for those written notifications of opening of a tax-exempt account and state or record the notification particulars therein for each person who has submitted a written notification of opening of a tax-exempt account.
machine translation, not official
**第七項** 前項の届出事項の提供を受けた所轄税務署長は、当該届出事項に係る非課税口座開設届出書の提出をした居住者又は恒久的施設を有する非居住者（以下この項において「提出者」という。）についての当該届出事項の提供を受けた時前における当該所轄税務署長又は他の税務署長に対する前項の規定による届出事項の提供の有無の確認をするものとし、当該確認をした当該所轄税務署長は、次の各号に掲げる場合の区分に応じ当該各号に定める事項を、当該届出事項に係る非課税口座開設届出書の提出を受けた金融商品取引業者等の営業所の長に、電子情報処理組織（国税庁の使用に係る電子計算機と当該金融商品取引業者等の営業所の長の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法により提供しなければならない。この場合において、第二号に定める事項の提供を受けた当該金融商品取引業者等の営業所の長は、当該提出者に対し、同号に定める該当する旨及びその理由を通知しなければならない。
art-37-14/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-7
The competent district director who has received the provision of the notification particulars referred to in the preceding paragraph is to confirm whether or not notification particulars had been provided under the provisions of the preceding paragraph to that competent district director or another district director before the time of receiving the provision of those notification particulars with regard to the resident or nonresident who has a permanent establishment who submitted the written notification of opening of a tax-exempt account pertaining to those notification particulars (hereinafter referred to in this paragraph as the "submitter"), and the competent district director who has made that confirmation must provide the matters specified in the following items according to the categories of cases listed in those items to the head of the business office of the financial instruments business operator, etc. that received the submission of the written notification of opening of a tax-exempt account pertaining to those notification particulars, by the method using an electronic data processing system (meaning an electronic data processing system connecting a computer used by the National Tax Agency and a computer used by the head of the business office of that financial instruments business operator, etc. via a telecommunications line). In this case, the head of the business office of that financial instruments business operator, etc. who has received the provision of the matters specified in item (ii) must notify the submitter that the written notification falls under what is specified in that item, and of the reason therefor:
machine translation, not official
**一** 当該届出事項の提供を受けた時前に当該所轄税務署長及び他の税務署長に対して届出事項の提供がない場合 当該届出事項に係る非課税口座開設届出書が第九項の規定により受理することができないもの及び第十一項の規定により提出をすることができないものに該当しない旨その他財務省令で定める事項
art-37-14/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-7/item-1
where notification particulars have not been provided to that competent district director or another district director before the time of receiving the provision of those notification particulars: a statement that the written notification of opening of a tax-exempt account pertaining to those notification particulars falls under neither a notification that may not be accepted pursuant to the provisions of paragraph (9) nor a notification that may not be submitted pursuant to the provisions of paragraph (11), and other matters specified by Order of the Ministry of Finance;
machine translation, not official
**二** 当該届出事項の提供を受けた時前に既に当該所轄税務署長又は他の税務署長に対して届出事項の提供がある場合 当該届出事項に係る非課税口座開設届出書が第九項の規定により受理することができないもの又は第十一項の規定により提出をすることができないものに該当する旨及びその理由その他財務省令で定める事項
art-37-14/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-7/item-2
where notification particulars have already been provided to that competent district director or another district director before the time of receiving the provision of those notification particulars: a statement that the written notification of opening of a tax-exempt account pertaining to those notification particulars falls under a notification that may not be accepted pursuant to the provisions of paragraph (9) or a notification that may not be submitted pursuant to the provisions of paragraph (11), the reason therefor, and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第八項** 非課税口座開設届出書の提出をしようとする居住者又は恒久的施設を有する非居住者は、政令で定めるところにより、その提出をする際、第五項第一号の金融商品取引業者等の営業所の長に、その者の住民票の写しその他の政令で定める書類を提示し、又は第三十七条の十一の三第四項に規定する署名用電子証明書等を送信して氏名、生年月日、住所（国内に住所を有しない者にあつては、財務省令で定める場所。以下この項、次項及び第三十五項において同じ。）及び個人番号（番号既告知者にあつては、氏名、生年月日及び住所。次項において同じ。）を告知し、当該告知をした事項につき確認を受けなければならない。
art-37-14/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-8
A resident or nonresident who has a permanent establishment who seeks to submit a written notification of opening of a tax-exempt account must, pursuant to the provisions of Cabinet Order, upon that submission, notify the head of the business office of the financial instruments business operator, etc. referred to in paragraph (5), item (i) of the person's name, date of birth, address (for a person who does not have an address in Japan, the place specified by Order of the Ministry of Finance; the same applies hereinafter in this paragraph, the following paragraph and paragraph (35)) and individual number (for a person who has already notified the individual number, the name, date of birth and address; the same applies in the following paragraph), by presenting a copy of the person's certificate of residence or any other document specified by Cabinet Order or by transmitting a digital certificate for signature, etc. prescribed in Article 37-11-3, paragraph (4), and must have the notified matters confirmed.
machine translation, not official
**第九項** 金融商品取引業者等の営業所の長は、前項の告知を受けたものと異なる氏名、生年月日、住所及び個人番号が記載されている非課税口座開設届出書並びに当該金融商品取引業者等に既に非課税口座を開設している居住者又は恒久的施設を有する非居住者から重ねて提出がされた非課税口座開設届出書については、これを受理することができない。
art-37-14/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-9
The head of the business office of a financial instruments business operator, etc. may not accept a written notification of opening of a tax-exempt account in which a name, date of birth, address and individual number different from those notified as referred to in the preceding paragraph are stated, or a written notification of opening of a tax-exempt account submitted again by a resident or nonresident who has a permanent establishment who has already opened a tax-exempt account with that financial instruments business operator, etc.
machine translation, not official
**第十項** 非課税口座を開設し、又は開設していた居住者又は恒久的施設を有する非居住者は、当該非課税口座が開設されている金融商品取引業者等以外の金融商品取引業者等の営業所の長に対し、非課税口座開設届出書の提出をする場合には、勘定廃止通知書若しくは非課税口座廃止通知書その他財務省令で定める書類を非課税口座開設届出書に添付し、勘定廃止通知書記載事項若しくは非課税口座廃止通知書記載事項を記載し、又は非課税口座開設届出書の提出と併せて行われる電磁的方法による勘定廃止通知書記載事項若しくは非課税口座廃止通知書記載事項の提供をしなければならない。
art-37-14/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-10
Where a resident or nonresident who has a permanent establishment who has opened or had opened a tax-exempt account submits a written notification of opening of a tax-exempt account to the head of the business office of a financial instruments business operator, etc. other than the financial instruments business operator, etc. at which that tax-exempt account has been opened, the person must attach a written notice of account closure, a written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance to the written notification of opening of a tax-exempt account, state the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account in it, or provide the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account by electronic or magnetic means together with the submission of the written notification of opening of a tax-exempt account.
machine translation, not official
**第十一項** 非課税口座を開設し、又は開設していた居住者又は恒久的施設を有する非居住者は、当該非課税口座が開設されている金融商品取引業者等以外の金融商品取引業者等の営業所の長に対し、非課税口座開設届出書（勘定廃止通知書又は非課税口座廃止通知書その他財務省令で定める書類が添付されたもの、勘定廃止通知書記載事項又は非課税口座廃止通知書記載事項の記載がされたもの及び当該非課税口座開設届出書の提出と併せて行われる電磁的方法による勘定廃止通知書記載事項又は非課税口座廃止通知書記載事項の提供があるもの（次項第二号において「特定非課税口座開設届出書」という。）を除く。）の提出をすることができない。
art-37-14/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-11 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-11
A resident or nonresident who has a permanent establishment who has opened or had opened a tax-exempt account may not submit to the head of the business office of a financial instruments business operator, etc. other than the financial instruments business operator, etc. at which that tax-exempt account has been opened a written notification of opening of a tax-exempt account (excluding one to which a written notice of account closure, a written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance is attached, one in which the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account are stated, and one for which the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account are provided by electronic or magnetic means together with the submission of that written notification of opening of a tax-exempt account (referred to as a "specified written notification for opening a tax-exempt account" in item (ii) of the following paragraph)).
machine translation, not official
**第十二項** その非課税口座開設届出書が次に掲げる届出書に該当する場合には、当該非課税口座開設届出書の提出により開設された上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る口座は、当該口座の開設の時から非課税口座に該当しないものとして、第五項第一号の規定その他の所得税に関する法令の規定を適用する。
art-37-14/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-12 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-12
Where a written notification of opening of a tax-exempt account falls under any of the following written notifications, the account for entries or records in the transfer account book or custody of listed shares, etc. opened through the submission of that written notification of opening of a tax-exempt account is deemed not to fall under a tax-exempt account from the time of the opening of that account, and the provisions of paragraph (5), item (i) and the provisions of other laws and regulations concerning income tax apply:
machine translation, not official
**一** 第九項の規定により受理することができない非課税口座開設届出書又は前項の規定により提出をすることができない非課税口座開設届出書
art-37-14/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-12/item-1
a written notification of opening of a tax-exempt account that may not be accepted pursuant to the provisions of paragraph (9), or a written notification of opening of a tax-exempt account that may not be submitted pursuant to the provisions of the preceding paragraph;
machine translation, not official
**二** 特定非課税口座開設届出書に係る第二十項に規定する提出事項につき第二十一項の規定により同項の所轄税務署長から同項第二号に定める事項の提供があつた場合における当該特定非課税口座開設届出書
art-37-14/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-12/item-2
a specified written notification for opening a tax-exempt account in the case where the matters specified in paragraph (21), item (ii) have been provided by the competent district director referred to in that paragraph pursuant to the provisions of that paragraph with regard to the matters submitted prescribed in paragraph (20) pertaining to that specified written notification for opening a tax-exempt account.
machine translation, not official
**第十三項** 金融商品取引業者等の営業所に非課税口座を開設している居住者又は恒久的施設を有する非居住者が当該非課税口座（以下この項及び次項において「変更前非課税口座」という。）に設けられるべき非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定を当該変更前非課税口座以外の非課税口座（以下この項において「他の非課税口座」という。）に設けようとする場合には、その者は、当該金融商品取引業者等の営業所の長に、当該変更前非課税口座に当該非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定が設けられる日の属する年の前年十月一日から同日以後一年を経過する日までの間に、非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定を他の非課税口座に設けようとする旨その他の財務省令で定める事項を記載した届出書（以下第十五項までにおいて「金融商品取引業者等変更届出書」という。）の提出（当該金融商品取引業者等変更届出書の提出に代えて行う電磁的方法による当該金融商品取引業者等変更届出書に記載すべき事項の提供を含む。以下同項までにおいて同じ。）をしなければならない。この場合において、当該金融商品取引業者等変更届出書の提出をする日以前に当該非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定に既に上場株式等の受入れをしているときは、当該金融商品取引業者等の営業所の長は、当該金融商品取引業者等変更届出書を受理することができない。
art-37-14/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-13 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-13
Where a resident or nonresident who has a permanent establishment who has opened a tax-exempt account at the business office of a financial instruments business operator, etc. seeks to establish a tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account that is to be established in that tax-exempt account (hereinafter referred to in this paragraph and the following paragraph as the "tax-exempt account before the change") in a tax-exempt account other than that tax-exempt account before the change (hereinafter referred to in this paragraph as an "other tax-exempt account"), the person must submit (including providing, by electronic or magnetic means, the matters to be stated in the written notification of change of financial instruments business operator, etc. in lieu of submitting that written notification of change of financial instruments business operator, etc.; the same applies hereinafter up to that paragraph) to the head of the business office of that financial instruments business operator, etc., during the period from October 1 of the year preceding the year that includes the day on which that tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account is to be established in that tax-exempt account before the change until the day on which one year has elapsed from that day, a written notification stating that the person seeks to establish a tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account in an other tax-exempt account and other matters specified by Order of the Ministry of Finance (hereinafter referred to up to paragraph (15) as a "written notification of change of financial instruments business operator, etc."). In this case, if listed shares, etc. have already been accepted into that tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account on or before the day on which that written notification of change of financial instruments business operator, etc. is submitted, the head of the business office of that financial instruments business operator, etc. may not accept that written notification of change of financial instruments business operator, etc.
machine translation, not official
**第十四項** 前項の規定による金融商品取引業者等変更届出書の提出があつた場合には、次に定めるところによる。
art-37-14/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-14 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-14
Where a written notification of change of financial instruments business operator, etc. has been submitted pursuant to the provisions of the preceding paragraph, the following provisions apply:
machine translation, not official
**一** 当該金融商品取引業者等変更届出書に係る非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定が既に設けられているときは、当該非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定は、当該提出があつた時に廃止されるものとする。
art-37-14/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-14/item-1
where the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account pertaining to that written notification of change of financial instruments business operator, etc. has already been established, that tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account is to be closed at the time of that submission;
machine translation, not official
**二** 当該金融商品取引業者等変更届出書の提出があつた日の属する年の翌年以後の各年においては、当該金融商品取引業者等変更届出書の提出を受けた金融商品取引業者等の営業所の長は、当該変更前非課税口座に新たに非課税管理勘定、累積投資勘定又は特定累積投資勘定を設けることができないものとする。ただし、当該金融商品取引業者等の営業所の長が、同日後に、第十九項の規定により勘定廃止通知書若しくは非課税口座廃止通知書その他財務省令で定める書類の提出又は電磁的方法による勘定廃止通知書記載事項若しくは非課税口座廃止通知書記載事項の提供を受け、かつ、当該金融商品取引業者等の営業所の所在地の所轄税務署長から第二十一項第一号に定める事項の提供を受けた場合は、この限りでない。
art-37-14/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-14/item-2
in each year following the year that includes the day on which that written notification of change of financial instruments business operator, etc. was submitted, the head of the business office of the financial instruments business operator, etc. that received the submission of that written notification of change of financial instruments business operator, etc. may not newly establish a tax-exempt management account, cumulative investment account or specified cumulative investment account in that tax-exempt account before the change; provided, however, that this does not apply where the head of the business office of that financial instruments business operator, etc. has, after that day, received the submission of a written notice of account closure, a written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance, or the provision by electronic or magnetic means of the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account, pursuant to the provisions of paragraph (19), and has received the provision of the matters specified in paragraph (21), item (i) from the competent district director for the location of the business office of that financial instruments business operator, etc.
machine translation, not official
**第十五項** 金融商品取引業者等変更届出書の提出を受けた金融商品取引業者等の営業所の長は、その提出を受けた後速やかに、当該金融商品取引業者等変更届出書の提出をした者の氏名、当該金融商品取引業者等変更届出書の提出を受けた旨、非課税管理勘定、累積投資勘定又は特定累積投資勘定を廃止した年月日その他の財務省令で定める事項（以下この項及び第二十一項において「変更届出事項」という。）を特定電子情報処理組織を使用する方法により当該金融商品取引業者等の営業所の所在地の所轄税務署長に提供しなければならないものとし、当該変更届出事項の提供をした金融商品取引業者等の営業所の長は、当該金融商品取引業者等変更届出書の提出をした居住者又は恒久的施設を有する非居住者に対し、勘定廃止通知書の交付又は電磁的方法による勘定廃止通知書記載事項の提供をしなければならない。
art-37-14/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-15 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-15
The head of the business office of a financial instruments business operator, etc. that has received the submission of a written notification of change of financial instruments business operator, etc. must, promptly after receiving that submission, provide the name of the person who submitted that written notification of change of financial instruments business operator, etc., a statement that the written notification of change of financial instruments business operator, etc. has been received, the date on which the tax-exempt management account, cumulative investment account or specified cumulative investment account was closed, and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this paragraph and paragraph (21) as "change notification information") to the competent district director for the location of the business office of that financial instruments business operator, etc. by the method using a specified electronic data processing system, and the head of the business office of the financial instruments business operator, etc. that has provided that change notification information must deliver a written notice of account closure, or provide the matters stated in the written notice of account closure by electronic or magnetic means, to the resident or nonresident who has a permanent establishment who submitted that written notification of change of financial instruments business operator, etc.
machine translation, not official
**第十六項** 非課税口座を開設している居住者又は恒久的施設を有する非居住者が当該非課税口座につき第九条の八及び第一項から第四項までの規定の適用を受けることをやめようとする場合には、その者は、当該非課税口座が開設されている金融商品取引業者等の営業所の長に、当該非課税口座を廃止する旨その他の財務省令で定める事項を記載した届出書（以下この条において「非課税口座廃止届出書」という。）の提出（当該非課税口座廃止届出書の提出に代えて行う電磁的方法による当該非課税口座廃止届出書に記載すべき事項の提供を含む。次項及び第十八項において同じ。）をしなければならない。
art-37-14/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-16 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-16
Where a resident or nonresident who has a permanent establishment who has opened a tax-exempt account seeks to cease receiving the application of the provisions of Article 9-8 and paragraphs (1) through (4) with regard to that tax-exempt account, the person must submit (including providing, by electronic or magnetic means, the matters to be stated in the written notification of closure of a tax-exempt account in lieu of submitting that written notification of closure of a tax-exempt account; the same applies in the following paragraph and paragraph (18)) to the head of the business office of the financial instruments business operator, etc. at which that tax-exempt account has been opened a written notification stating that the person will close that tax-exempt account and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "written notification of closure of a tax-exempt account").
machine translation, not official
**第十七項** 非課税口座廃止届出書の提出があつた場合には、その提出があつた時に当該非課税口座廃止届出書に係る非課税口座が廃止されるものとし、当該非課税口座に受け入れていた上場株式等につき当該提出の時後に支払を受けるべき第九条の八に規定する配当等及び当該提出の時後に行う当該上場株式等の譲渡による所得については、同条及び第一項から第三項までの規定は、適用しない。
art-37-14/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-17 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-17
Where a written notification of closure of a tax-exempt account has been submitted, the tax-exempt account pertaining to that written notification of closure of a tax-exempt account is to be closed at the time of that submission, and the provisions of Article 9-8 and paragraphs (1) through (3) do not apply to dividends and similar income prescribed in that Article to be received after the time of that submission with regard to listed shares, etc. that had been accepted into that tax-exempt account, or to income from the transfer of those listed shares, etc. made after the time of that submission.
machine translation, not official
**第十八項** 非課税口座廃止届出書の提出を受けた金融商品取引業者等の営業所の長は、その提出を受けた後速やかに、当該非課税口座廃止届出書の提出をした者の氏名、非課税口座廃止届出書の提出を受けた旨、非課税口座を廃止した年月日その他の財務省令で定める事項（以下この項及び第二十一項において「廃止届出事項」という。）を特定電子情報処理組織を使用する方法により当該金融商品取引業者等の営業所の所在地の所轄税務署長に提供しなければならないものとし、当該廃止届出事項の提供をした金融商品取引業者等の営業所の長は、次の各号に掲げる場合の区分に応じ当該各号に定めるときに限り、当該非課税口座廃止届出書の提出をした居住者又は恒久的施設を有する非居住者に対し、非課税口座廃止通知書の交付又は電磁的方法による非課税口座廃止通知書記載事項の提供をしなければならない。
art-37-14/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-18 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-18
The head of the business office of a financial instruments business operator, etc. that has received the submission of a written notification of closure of a tax-exempt account must, promptly after receiving that submission, provide the name of the person who submitted that written notification of closure of a tax-exempt account, a statement that the written notification of closure of a tax-exempt account has been received, the date on which the tax-exempt account was closed, and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this paragraph and paragraph (21) as "closure notification particulars") to the competent district director for the location of the business office of that financial instruments business operator, etc. by the method using a specified electronic data processing system, and the head of the business office of the financial instruments business operator, etc. that has provided those closure notification particulars must, only in the cases specified in the following items according to the categories of cases listed in those items, deliver a written notice of closure of a tax-exempt account, or provide the particulars of the written notice of closure of a tax-exempt account by electronic or magnetic means, to the resident or nonresident who has a permanent establishment who submitted that written notification of closure of a tax-exempt account:
machine translation, not official
**一** 当該非課税口座廃止届出書の提出を一月一日から九月三十日までの間に受けた場合 当該提出を受けた日において当該非課税口座に同日の属する年分の非課税管理勘定、累積投資勘定又は特定累積投資勘定が設けられていたとき。
art-37-14/par-18/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-18/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-18/item-1
where the submission of that written notification of closure of a tax-exempt account is received during the period from January 1 to September 30: when a tax-exempt management account, cumulative investment account or specified cumulative investment account for the year that includes the day on which that submission is received had been established in that tax-exempt account on that day;
machine translation, not official
**二** 当該非課税口座廃止届出書の提出を十月一日から十二月三十一日までの間に受けた場合 当該提出を受けた日において当該非課税口座に同日の属する年分の翌年分の非課税管理勘定、累積投資勘定又は特定累積投資勘定が設けられることとなつていたとき。
art-37-14/par-18/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-18/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-18/item-2
where the submission of that written notification of closure of a tax-exempt account is received during the period from October 1 to December 31: when a tax-exempt management account, cumulative investment account or specified cumulative investment account for the year following the year that includes the day on which that submission is received was to be established in that tax-exempt account as of that day.
machine translation, not official
**第十九項** 金融商品取引業者等の営業所に非課税口座を開設している居住者又は恒久的施設を有する非居住者が勘定廃止通知書若しくは非課税口座廃止通知書その他財務省令で定める書類を提出し、又は電磁的方法による勘定廃止通知書記載事項若しくは非課税口座廃止通知書記載事項の提供をして当該非課税口座に非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定を設けようとする場合には、その者は、その設けようとする非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定に係る年分の前年十月一日から同日以後一年を経過する日までの間に、当該金融商品取引業者等の営業所の長に、これらの書類を提出し、又は電磁的方法による勘定廃止通知書記載事項若しくは非課税口座廃止通知書記載事項の提供をしなければならない。この場合において、当該非課税口座廃止通知書の交付又は電磁的方法による非課税口座廃止通知書記載事項の提供の基因となつた非課税口座において、当該非課税口座を廃止した日の属する年分の非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定に既に上場株式等を受け入れているときは、当該廃止した日から同日の属する年の九月三十日までの間は、当該金融商品取引業者等の営業所の長は、当該非課税口座廃止通知書その他財務省令で定める書類及び電磁的方法により提供された当該非課税口座廃止通知書記載事項を記録した電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）を受理することができない。
art-37-14/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-19 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-19
Where a resident or nonresident who has a permanent establishment who has opened a tax-exempt account at the business office of a financial instruments business operator, etc. seeks to establish a tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account in that tax-exempt account by submitting a written notice of account closure, a written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance, or by providing the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account by electronic or magnetic means, the person must submit those documents, or provide the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account by electronic or magnetic means, to the head of the business office of that financial instruments business operator, etc. during the period from October 1 of the year preceding the year pertaining to the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account to be established until the day on which one year has elapsed from that day. In this case, where listed shares, etc. have already been accepted into the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account for the year that includes the day on which the tax-exempt account was closed, in the tax-exempt account that gave rise to the delivery of that written notice of closure of a tax-exempt account or the provision of the particulars of the written notice of closure of a tax-exempt account by electronic or magnetic means, the head of the business office of that financial instruments business operator, etc. may not, during the period from the day of that closure to September 30 of the year that includes that day, accept that written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance, or an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form not recognizable to human perception, which is used in information processing by computers) recording the particulars of the written notice of closure of a tax-exempt account provided by electronic or magnetic means.
machine translation, not official
**第二十項** 第十項又は前項の勘定廃止通知書又は非課税口座廃止通知書その他財務省令で定める書類（非課税口座開設届出書に添付して提出されるこれらの書類、勘定廃止通知書記載事項又は非課税口座廃止通知書記載事項の記載がされて非課税口座開設届出書の提出がされた場合における当該勘定廃止通知書記載事項又は当該非課税口座廃止通知書記載事項及び電磁的方法により提供された勘定廃止通知書記載事項又は非課税口座廃止通知書記載事項を含む。以下この項及び次項において「廃止通知」という。）の提出又は提供を受けた金融商品取引業者等の営業所の長は、その提出又は提供を受けた後速やかに、当該提出又は提供をした居住者又は恒久的施設を有する非居住者の氏名、当該廃止通知の提出又は提供を受けた旨、当該廃止通知に係る非課税管理勘定、累積投資勘定若しくは特定累積投資勘定が廃止された年月日又は非課税口座が廃止された年月日（次項において「廃止年月日」と総称する。）その他の財務省令で定める事項（以下この項及び次項において「提出事項」という。）を特定電子情報処理組織を使用する方法により当該金融商品取引業者等の営業所の所在地の所轄税務署長（次項において「所轄税務署長」という。）に提供しなければならない。この場合において、当該金融商品取引業者等の営業所の長は、当該廃止通知につき帳簿を備え、当該廃止通知の提出又は提供をした者の各人別に、提出事項を記載し、又は記録しなければならない。
art-37-14/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-20 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-20
The head of the business office of a financial instruments business operator, etc. that has received the submission or provision of a written notice of account closure, a written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance referred to in paragraph (10) or the preceding paragraph (including those documents submitted attached to a written notification of opening of a tax-exempt account, the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account in the case where a written notification of opening of a tax-exempt account in which those matters or particulars are stated has been submitted, and the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account provided by electronic or magnetic means; hereinafter referred to in this paragraph and the following paragraph as a "closure notice") must, promptly after receiving that submission or provision, provide the name of the resident or nonresident who has a permanent establishment who made that submission or provision, a statement that the closure notice has been submitted or provided, the date on which the tax-exempt management account, cumulative investment account or specified cumulative investment account pertaining to that closure notice was closed or the date on which the tax-exempt account was closed (collectively referred to as the "date of closure" in the following paragraph), and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this paragraph and the following paragraph as the "matters submitted") to the competent district director for the location of the business office of that financial instruments business operator, etc. (referred to as the "competent district director" in the following paragraph) by the method using a specified electronic data processing system. In this case, the head of the business office of that financial instruments business operator, etc. must keep books for those closure notices and state or record the matters submitted therein for each person who made the submission or provision of a closure notice.
machine translation, not official
**第二十一項** 当該提出事項の提供を受けた所轄税務署長は、当該廃止通知の提出又は提供をした居住者又は恒久的施設を有する非居住者（以下この項において「提出者」という。）に係る第十五項又は第十八項の規定による変更届出事項又は廃止届出事項（当該提出事項に係る廃止年月日と同一のものに限る。）の提供の有無を確認するものとし、当該確認をした所轄税務署長は、次の各号に掲げる場合の区分に応じ当該各号に定める事項を、当該提出事項の提供をした金融商品取引業者等の営業所の長に、電子情報処理組織（国税庁の使用に係る電子計算機と当該金融商品取引業者等の営業所の長の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法により提供しなければならない。
art-37-14/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-21 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-21
The competent district director who has received the provision of those matters submitted is to confirm whether or not change notification information or closure notification particulars (limited to those whose date of closure is the same as that of those matters submitted) under the provisions of paragraph (15) or paragraph (18) pertaining to the resident or nonresident who has a permanent establishment who made the submission or provision of that closure notice (hereinafter referred to in this paragraph as the "submitter") have been provided, and the competent district director who has made that confirmation must provide the matters specified in the following items according to the categories of cases listed in those items to the head of the business office of the financial instruments business operator, etc. that provided those matters submitted, by the method using an electronic data processing system (meaning an electronic data processing system connecting a computer used by the National Tax Agency and a computer used by the head of the business office of that financial instruments business operator, etc. via a telecommunications line):
machine translation, not official
**一** 当該提出者に係る変更届出事項又は廃止届出事項の提供がある場合（次号に掲げる場合に該当する場合を除く。） 当該金融商品取引業者等の営業所における当該提出者の非課税口座の開設又は当該営業所に開設された当該提出者の非課税口座への非課税管理勘定、累積投資勘定又は特定累積投資勘定の設定ができる旨その他財務省令で定める事項
art-37-14/par-21/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-21/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-21/item-1
where change notification information or closure notification particulars pertaining to that submitter have been provided (excluding where the case falls under the case listed in the following item): a statement that the submitter may open a tax-exempt account at the business office of that financial instruments business operator, etc. or that a tax-exempt management account, cumulative investment account or specified cumulative investment account may be established in the submitter's tax-exempt account opened at that business office, and other matters specified by Order of the Ministry of Finance;
machine translation, not official
**二** 当該提出者に係る変更届出事項若しくは廃止届出事項の提供がない場合又は当該提出事項の提供を受けた時前に既に当該所轄税務署長若しくは他の税務署長に対して同一の提出者に係る提出事項（廃止年月日が同一のものに限る。）の提供がある場合 当該金融商品取引業者等の営業所における当該提出者の非課税口座の開設又は当該営業所に開設された当該提出者の非課税口座への非課税管理勘定、累積投資勘定及び特定累積投資勘定の設定ができない旨並びにその理由その他財務省令で定める事項
art-37-14/par-21/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-21/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-21/item-2
where change notification information or closure notification particulars pertaining to that submitter have not been provided, or where matters submitted pertaining to the same submitter (limited to those with the same date of closure) have already been provided to that competent district director or another district director before the time of receiving the provision of those matters submitted: a statement that the submitter may not open a tax-exempt account at the business office of that financial instruments business operator, etc. and that a tax-exempt management account, cumulative investment account and specified cumulative investment account may not be established in the submitter's tax-exempt account opened at that business office, the reason therefor, and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第二十二項** 第十九項の勘定廃止通知書又は非課税口座廃止通知書その他財務省令で定める書類（電磁的方法により提供された勘定廃止通知書記載事項又は非課税口座廃止通知書記載事項を含む。以下この項において「勘定廃止通知等」という。）に係る第二十項に規定する提出事項につき前項の規定により同項の所轄税務署長から同項第二号に定める事項の提供があつた場合には、当該勘定廃止通知等の提出又は提供により非課税口座に設けられた当該口座に係る振替口座簿への記載若しくは記録又は保管の委託がされる上場株式等につき当該記載若しくは記録又は保管の委託に関する記録を他の取引に関する記録と区分して行うための勘定は、当該勘定の設定の時から特定累積投資勘定及び特定非課税管理勘定に該当しないものとし、かつ、非課税口座に該当しない上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る口座に設けられたものとして、第五項第一号及び第六号から第八号までの規定その他の所得税に関する法令の規定を適用する。
art-37-14/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-22 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-22
Where, with regard to the matters submitted prescribed in paragraph (20) pertaining to the written notice of account closure, written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance referred to in paragraph (19) (including the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account provided by electronic or magnetic means; hereinafter referred to in this paragraph as a "written notice of account closure, etc."), the matters specified in item (ii) of the preceding paragraph have been provided by the competent district director referred to in that paragraph pursuant to the provisions of that paragraph, the account established in the tax-exempt account through the submission or provision of that written notice of account closure, etc. for keeping records of entries or records in the transfer account book or custody of listed shares, etc. entered or recorded in the transfer account book pertaining to that account or placed in custody, separately from records of other transactions, is deemed not to fall under a specified cumulative investment account and a specified tax-exempt management account from the time of the establishment of that account, and to have been established in an account for entries or records in the transfer account book or custody of listed shares, etc. that does not fall under a tax-exempt account, and the provisions of paragraph (5), item (i) and items (vi) through (viii) and the provisions of other laws and regulations concerning income tax apply.
machine translation, not official
**第二十三項** 非課税口座を開設している居住者又は恒久的施設を有する非居住者が出国（居住者にあつては国内に住所及び居所を有しないこととなることをいい、恒久的施設を有する非居住者にあつては恒久的施設を有しないこととなることをいう。以下この項及び第二十七項並びに次条第二十六項において同じ。）により居住者又は恒久的施設を有する非居住者に該当しないこととなる場合には、その者は、その出国の日の前日までに、当該非課税口座が開設されている金融商品取引業者等の営業所の長に次の各号に掲げる場合の区分に応じ当該各号に定める届出書の提出（当該届出書の提出に代えて行う電磁的方法による当該届出書に記載すべき事項の提供を含む。）をしなければならない。
art-37-14/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-23 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-23
Where a resident or nonresident who has a permanent establishment who has opened a tax-exempt account ceases to fall under a resident or nonresident who has a permanent establishment due to absence from Japan (meaning, for a resident, ceasing to have an address or residence in Japan, and, for a nonresident who has a permanent establishment, ceasing to have a permanent establishment; the same applies hereinafter in this paragraph, paragraph (27) and paragraph (26) of the following Article), the person must, by the day before the day of that absence from Japan, submit (including providing, by electronic or magnetic means, the matters to be stated in the written notification in lieu of submitting that written notification) to the head of the business office of the financial instruments business operator, etc. at which that tax-exempt account has been opened the written notification specified in the following items according to the categories of cases listed in those items:
machine translation, not official
**一** 帰国（居住者又は恒久的施設を有する非居住者に該当することとなることをいう。第二十五項において同じ。）をした後再び当該非課税口座において非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づく上場株式等の受入れを行わせようとする居住者（当該出国の日の属する年分の所得税につき所得税法第六十条の二第一項の規定の適用を受ける者を除く。）又は恒久的施設を有する非居住者で、その者に係る同法第二十八条第一項に規定する給与等の支払をする者からの転任の命令その他これに準ずるやむを得ない事由に基因して出国をするものが、引き続き第一項から第四項まで及び第九条の八の規定の適用を受けようとする場合 その旨その他の財務省令で定める事項を記載した届出書（次項、第二十五項及び第二十七項において「継続適用届出書」という。）
art-37-14/par-23/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-23/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-23/item-1
where a resident (excluding a person who receives the application of the provisions of Article 60-2, paragraph (1) of the Income Tax Act with regard to income tax for the year that includes the day of that absence from Japan) or a nonresident who has a permanent establishment who seeks to have listed shares, etc. accepted again into that tax-exempt account under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract or a specified tax-exempt cumulative investment contract after a return to Japan (meaning coming to fall under a resident or nonresident who has a permanent establishment; the same applies in paragraph (25)), and whose absence from Japan is due to an order of transfer from the person paying the person's salary, etc. prescribed in Article 28, paragraph (1) of that Act or any other unavoidable reason equivalent thereto, seeks to continue to receive the application of the provisions of paragraphs (1) through (4) and Article 9-8: a written notification stating to that effect and other matters specified by Order of the Ministry of Finance (referred to as a "notification of continued application" in the following paragraph, paragraph (25) and paragraph (27));
machine translation, not official
**二** 前号に掲げる場合以外の場合 出国をする旨その他の財務省令で定める事項を記載した届出書
art-37-14/par-23/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-23/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-23/item-2
a case other than the case listed in the preceding item: a written notification stating the person's intended absence from Japan and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第二十四項** 非課税口座を開設している居住者又は恒久的施設を有する非居住者が前項の規定による継続適用届出書の提出をした場合には、その者は、引き続き居住者又は恒久的施設を有する非居住者に該当する者とみなして、この条（第六項から第十五項まで、第十九項から前項まで、第三十二項及び第三十三項を除く。）及び第九条の八の規定を適用する。
art-37-14/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-24 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-24
Where a resident or nonresident who has a permanent establishment who has opened a tax-exempt account has submitted a notification of continued application pursuant to the provisions of the preceding paragraph, the person is deemed to continue to fall under a resident or nonresident who has a permanent establishment, and the provisions of this Article (excluding paragraphs (6) through (15), paragraph (19) through the preceding paragraph, paragraph (32) and paragraph (33)) and Article 9-8 apply.
machine translation, not official
**第二十五項** 第二十三項の規定による継続適用届出書の提出をした者が帰国をした後再び同項第一号の非課税口座において非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づく上場株式等の受入れを行わせようとする場合には、その者は、当該継続適用届出書の提出をした日から起算して五年を経過する日の属する年の十二月三十一日までに、当該継続適用届出書の提出をした金融商品取引業者等の営業所の長に帰国届出書（帰国をした旨、帰国をした年月日、当該非課税口座において非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づく上場株式等の受入れを行わせようとする旨その他の財務省令で定める事項を記載した届出書をいう。以下第二十七項までにおいて同じ。）の提出（当該帰国届出書の提出に代えて行う電磁的方法による当該帰国届出書に記載すべき事項の提供を含む。次項において同じ。）をしなければならない。
art-37-14/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-25 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-25
Where a person who has submitted a notification of continued application under paragraph (23) seeks, after the person's return to Japan, to again have listed shares, etc. accepted into the tax-exempt account referred to in item (i) of that paragraph under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract, or a specified tax-exempt cumulative investment contract, the person must, no later than December 31 of the year that includes the day on which five years have elapsed, counting from the day on which the person submitted the notification of continued application, submit a notification of return to Japan (meaning a written notification stating that the person has returned to Japan, the date of the return to Japan, that the person seeks to have listed shares, etc. accepted into the tax-exempt account under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract, or a specified tax-exempt cumulative investment contract, and other matters specified by Order of the Ministry of Finance; the same applies hereinafter through paragraph (27)) to the head of the business office of the financial instruments business operator, etc. to which the person submitted the notification of continued application (such submission includes the provision, by electronic or magnetic means in lieu of the submission of the notification of return to Japan, of the matters to be stated in the notification of return to Japan; the same applies in the following paragraph).
machine translation, not official
**第二十六項** 第八項及び第九項の規定は、帰国届出書の提出をする居住者又は恒久的施設を有する非居住者及び当該帰国届出書の提出を受けた金融商品取引業者等の営業所の長について準用する。この場合において、同項中「非課税口座開設届出書並びに当該金融商品取引業者等に既に非課税口座を開設している居住者又は恒久的施設を有する非居住者から重ねて提出がされた非課税口座開設届出書」とあるのは、「帰国届出書」と読み替えるものとする。
art-37-14/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-26 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-26
The provisions of paragraphs (8) and (9) apply mutatis mutandis to a resident or a nonresident who has a permanent establishment who submits a notification of return to Japan and to the head of the business office of the financial instruments business operator, etc. that has received the notification of return to Japan. In this case, the phrase "a written notification of opening of a tax-exempt account and a written notification of opening of a tax-exempt account submitted again by a resident or a nonresident who has a permanent establishment who has already opened a tax-exempt account with the financial instruments business operator, etc." in paragraph (9) is deemed to be replaced with "a notification of return to Japan".
machine translation, not official
**第二十七項** 非課税口座を開設している居住者又は恒久的施設を有する非居住者が出国により居住者又は恒久的施設を有する非居住者に該当しないこととなつた場合には、その者は当該出国の時に当該非課税口座が開設されている金融商品取引業者等の営業所の長に非課税口座廃止届出書の第十六項に規定する提出をしたものと、第二十三項の規定による継続適用届出書の提出をした者が当該継続適用届出書の提出をした日から起算して五年を経過する日の属する年の十二月三十一日までに第二十五項の規定による帰国届出書の提出をしなかつた場合には、その者は同日に当該継続適用届出書の提出をした金融商品取引業者等の営業所の長に非課税口座廃止届出書の第十六項に規定する提出をしたものとそれぞれみなして、第十七項及び第十八項の規定を適用する。
art-37-14/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-27 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-27
Where a resident or a nonresident who has a permanent establishment who has opened a tax-exempt account ceases to fall under the category of a resident or a nonresident who has a permanent establishment due to absence from Japan, the person is deemed to have made, at the time of the absence from Japan, the submission prescribed in paragraph (16) of a written notification of closure of a tax-exempt account to the head of the business office of the financial instruments business operator, etc. at which the tax-exempt account is opened, and where a person who has submitted a notification of continued application under paragraph (23) has not submitted a notification of return to Japan under paragraph (25) by December 31 of the year that includes the day on which five years have elapsed, counting from the day on which the person submitted the notification of continued application, the person is deemed to have made, on that December 31, the submission prescribed in paragraph (16) of a written notification of closure of a tax-exempt account to the head of the business office of the financial instruments business operator, etc. to which the person submitted the notification of continued application, and the provisions of paragraphs (17) and (18) apply accordingly.
machine translation, not official
**第二十八項** 金融商品取引業者等の営業所の長は、令和七年以後の各年の十二月三十一日（以下この項において「基準日」という。）において当該営業所に開設されていた非課税口座に設けられた特定累積投資勘定又は特定非課税管理勘定に受け入れている上場株式等がある場合には、当該非課税口座を開設している居住者又は恒久的施設を有する非居住者の氏名及び生年月日、当該上場株式等の購入の代価の額に相当する金額として政令で定める金額その他の財務省令で定める事項（以下この項及び次項において「基準額提供事項」という。）を、基準日の属する年（同項及び第三十項において「基準年」という。）の翌年一月三十一日までに、財務省令で定めるところによりあらかじめ税務署長に届け出て行う情報通信技術を活用した行政の推進等に関する法律第六条第一項に規定する電子情報処理組織を使用する方法として財務省令で定める方法により当該金融商品取引業者等の営業所の所在地の所轄税務署長に提供しなければならない。この場合において、当該金融商品取引業者等の営業所の長は、当該基準額提供事項につき帳簿を備え、当該居住者又は恒久的施設を有する非居住者の各人別に、基準額提供事項を記載し、又は記録しなければならない。
art-37-14/par-28 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-28 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-28
Where, on December 31 of each year from 2025 onward (hereinafter referred to as the "base date" in this paragraph), there are listed shares, etc. accepted into a specified cumulative investment account or specified tax-exempt management account established in a tax-exempt account that had been opened at a business office of a financial instruments business operator, etc., the head of that business office of the financial instruments business operator, etc. must provide the name and date of birth of the resident or the nonresident who has a permanent establishment who has opened the tax-exempt account, the amount specified by Cabinet Order as the amount equivalent to the purchase price of the listed shares, etc., and other matters specified by Order of the Ministry of Finance (hereinafter referred to as "base amount information to be provided" in this paragraph and the following paragraph) to the competent district director with jurisdiction over the location of the business office of the financial instruments business operator, etc., no later than January 31 of the year following the year that includes the base date (referred to as the "reference year" in that paragraph and paragraph (30)), by the method specified by Order of the Ministry of Finance as a method using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology, which is carried out after notifying the district director in advance pursuant to the provisions of Order of the Ministry of Finance. In this case, the head of the business office of the financial instruments business operator, etc. must keep books regarding the base amount information to be provided, and must enter or record the base amount information to be provided for each such resident or nonresident who has a permanent establishment.
machine translation, not official
**第二十九項** 前項の基準額提供事項の提供を受けた同項の所轄税務署長は、当該基準額提供事項に係る居住者又は恒久的施設を有する非居住者の非課税口座で当該基準額提供事項に係る基準年の翌年分の特定累積投資勘定が設けられているものが開設されている金融商品取引業者等の営業所の所在地の所轄税務署長が同項の所轄税務署長と異なる場合には、当該所在地の所轄税務署長に当該基準額提供事項を通知するものとする。
art-37-14/par-29 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-29 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-29
Where the competent district director with jurisdiction over the location of the business office of the financial instruments business operator, etc. at which has been opened the tax-exempt account of the resident or the nonresident who has a permanent establishment to whom the base amount information to be provided referred to in the preceding paragraph pertains, being an account in which a specified cumulative investment account for the year following the reference year to which the base amount information to be provided pertains is established, differs from the competent district director referred to in that paragraph, the competent district director referred to in that paragraph who has received the base amount information to be provided is to notify the competent district director for that location of the base amount information to be provided.
machine translation, not official
**第三十項** 居住者又は恒久的施設を有する非居住者の非課税口座で基準年の翌年分の特定累積投資勘定が設けられているものが開設されている金融商品取引業者等の営業所の所在地の所轄税務署長は、当該特定累積投資勘定及び当該特定累積投資勘定と同時に設けられた特定非課税管理勘定に係る特定累積投資勘定基準額及び特定非課税管理勘定基準額その他の財務省令で定める事項を、当該金融商品取引業者等の営業所の長に、電子情報処理組織（国税庁の使用に係る電子計算機と当該金融商品取引業者等の営業所の長の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法により提供しなければならない。この場合において、当該事項の提供を受けた当該金融商品取引業者等の営業所の長は、当該居住者又は恒久的施設を有する非居住者に対し、当該特定累積投資勘定基準額及び特定非課税管理勘定基準額を通知しなければならない。
art-37-14/par-30 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-30 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-30
The competent district director with jurisdiction over the location of the business office of the financial instruments business operator, etc. at which has been opened a tax-exempt account of a resident or a nonresident who has a permanent establishment in which a specified cumulative investment account for the year following the reference year is established must provide the base amount for the specified cumulative investment account and the base amount for the specified tax-exempt management account pertaining to the specified cumulative investment account and the specified tax-exempt management account established at the same time as the specified cumulative investment account, and other matters specified by Order of the Ministry of Finance, to the head of the business office of the financial instruments business operator, etc., by a method using an electronic data processing system (meaning an electronic data processing system connecting, through a telecommunications line, a computer used by the National Tax Agency and a computer used by the head of the business office of the financial instruments business operator, etc.). In this case, the head of the business office of the financial instruments business operator, etc. that has received those matters must notify the resident or the nonresident who has a permanent establishment of the base amount for the specified cumulative investment account and the base amount for the specified tax-exempt management account.
machine translation, not official
**第三十一項** 金融商品取引業者等の営業所の長が、政令で定めるところにより第六項、第十五項、第十八項、第二十項、第二十八項その他政令で定める規定に規定する所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、当該金融商品取引業者等の営業所の長は、これらの規定にかかわらず、特定電子情報処理組織を使用する方法又は第二十八項の方法により、これらの規定により提供すべきこととされている事項（以下この項において「提供事項」という。）を財務省令で定める税務署長に提供することができる。この場合において、当該金融商品取引業者等の営業所の長は、当該提供事項を所轄税務署長に提供したものとみなして、第九条の八及びこの条の規定を適用する。
art-37-14/par-31 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-31 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-31
Where the head of the business office of a financial instruments business operator, etc. has obtained, pursuant to the provisions of Cabinet Order, the approval of the competent district director prescribed in paragraph (6), (15), (18), (20), or (28) or any other provision specified by Cabinet Order (hereinafter referred to as the "competent district director" in this paragraph), the head of the business office of the financial instruments business operator, etc. may, notwithstanding those provisions, provide the matters required to be provided under those provisions (hereinafter referred to as the "matters to be provided" in this paragraph) to the district director specified by Order of the Ministry of Finance, by a method using a specified electronic data processing system or by the method referred to in paragraph (28). In this case, the provisions of Article 9-8 and this Article apply by deeming that the head of the business office of the financial instruments business operator, etc. has provided the matters to be provided to the competent district director.
machine translation, not official
**第三十二項** 居住者又は恒久的施設を有する非居住者が平成二十九年から令和五年までの各年（その年一月一日において当該居住者又は恒久的施設を有する非居住者が十八歳である年に限る。）の一月一日において金融商品取引業者等の営業所に未成年者口座を開設している場合には、当該居住者又は恒久的施設を有する非居住者は同日において当該金融商品取引業者等の営業所の長に非課税口座開設届出書の提出をしたものと、当該居住者又は恒久的施設を有する非居住者は同日に当該金融商品取引業者等と非課税上場株式等管理契約を締結したものと、当該金融商品取引業者等の営業所の長は同日に第六項に規定する所轄税務署長に同項に規定する届出事項を提供したものとそれぞれみなして、第九条の八及びこの条の規定を適用する。
art-37-14/par-32 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-32 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-32
Where a resident or a nonresident who has a permanent establishment has a minor's account opened at a business office of a financial instruments business operator, etc. on January 1 of any year from 2017 through 2023 (limited to a year in which the resident or the nonresident who has a permanent establishment is 18 years of age on January 1 of that year), the provisions of Article 9-8 and this Article apply by deeming that the resident or the nonresident who has a permanent establishment submitted a written notification of opening of a tax-exempt account to the head of the business office of the financial instruments business operator, etc. on that date, that the resident or the nonresident who has a permanent establishment concluded a contract for managing tax-exempt listed shares, etc. with the financial instruments business operator, etc. on that date, and that the head of the business office of the financial instruments business operator, etc. provided the notification particulars prescribed in paragraph (6) to the competent district director prescribed in that paragraph on that date.
machine translation, not official
**第三十三項** 居住者又は恒久的施設を有する非居住者が令和六年以後の各年（その年一月一日において当該居住者又は恒久的施設を有する非居住者が十八歳である年に限る。）の一月一日において金融商品取引業者等の営業所に未成年者口座を開設している場合には、当該居住者又は恒久的施設を有する非居住者は同日において当該金融商品取引業者等の営業所の長に非課税口座開設届出書の提出をしたものと、当該居住者又は恒久的施設を有する非居住者は同日に当該金融商品取引業者等と特定非課税累積投資契約を締結したものと、当該金融商品取引業者等の営業所の長は同日に第六項に規定する所轄税務署長に同項に規定する届出事項を提供したものとそれぞれみなして、第九条の八及びこの条の規定を適用する。
art-37-14/par-33 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-33 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-33
Where a resident or a nonresident who has a permanent establishment has a minor's account opened at a business office of a financial instruments business operator, etc. on January 1 of any year from 2024 onward (limited to a year in which the resident or the nonresident who has a permanent establishment is 18 years of age on January 1 of that year), the provisions of Article 9-8 and this Article apply by deeming that the resident or the nonresident who has a permanent establishment submitted a written notification of opening of a tax-exempt account to the head of the business office of the financial instruments business operator, etc. on that date, that the resident or the nonresident who has a permanent establishment concluded a specified tax-exempt cumulative investment contract with the financial instruments business operator, etc. on that date, and that the head of the business office of the financial instruments business operator, etc. provided the notification particulars prescribed in paragraph (6) to the competent district director prescribed in that paragraph on that date.
machine translation, not official
**第三十四項** 第八項から前項までに定めるもののほか、金融商品取引業者等が非課税口座につき備え付けるべき帳簿に関する事項、非課税口座開設届出書の提出をした個人がその提出後当該非課税口座開設届出書に記載した事項を変更した又は変更する場合における届出に関する事項その他第一項から第七項までの規定の適用に関し必要な事項は、政令で定める。
art-37-14/par-34 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-34 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-34
In addition to what is provided for in paragraph (8) through the preceding paragraph, matters concerning books to be kept by a financial instruments business operator, etc. with regard to tax-exempt accounts, matters concerning the notification in the case where an individual who has submitted a written notification of opening of a tax-exempt account has changed or is to change any matter stated in the written notification of opening of a tax-exempt account after its submission, and other necessary matters concerning the application of the provisions of paragraphs (1) through (7) are specified by Cabinet Order.
machine translation, not official
**第三十五項** 金融商品取引業者等は、その年において当該金融商品取引業者等の営業所に開設されていた非課税口座で非課税管理勘定、累積投資勘定又は特定累積投資勘定が設けられていたものがある場合には、財務省令で定めるところにより、当該非課税口座を開設した居住者又は恒久的施設を有する非居住者の氏名及び住所、その年中に当該非課税口座において処理された上場株式等の譲渡の対価の額、当該非課税口座に係る非課税口座内上場株式等の配当等の額その他の財務省令で定める事項を記載した報告書を作成し、その年の翌年一月三十一日までに、当該金融商品取引業者等の当該非課税口座を開設する営業所の所在地の所轄税務署長に提出しなければならない。
art-37-14/par-35 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-35 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-35
Where, in a year, there was a tax-exempt account opened at a business office of a financial instruments business operator, etc. in which a tax-exempt management account, cumulative investment account, or specified cumulative investment account had been established, the financial instruments business operator, etc. must, pursuant to the provisions of Order of the Ministry of Finance, prepare a report stating the name and address of the resident or the nonresident who has a permanent establishment who opened the tax-exempt account, the amount of consideration for the transfer of listed shares, etc. processed in the tax-exempt account during that year, the amount of dividends and similar income on listed shares, etc. in a tax-exempt account pertaining to the tax-exempt account, and other matters specified by Order of the Ministry of Finance, and must submit it, no later than January 31 of the year following that year, to the competent district director with jurisdiction over the location of the business office of the financial instruments business operator, etc. at which the tax-exempt account is opened.
machine translation, not official
**第三十六項** 非課税口座において処理された上場株式等の譲渡又は非課税口座内上場株式等の配当等に係る所得税法第二百二十四条、第二百二十四条の三及び第二百二十五条の規定の特例その他前項の規定の適用に関し必要な事項は、政令で定める。
art-37-14/par-36 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-36 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-36
Special provisions of Articles 224, 224-3, and 225 of the Income Tax Act concerning the transfer of listed shares, etc. processed in a tax-exempt account or dividends and similar income on listed shares, etc. in a tax-exempt account, and other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
machine translation, not official
**第三十七項** 国税庁、国税局又は税務署の当該職員は、第三十五項の報告書の提出に関する調査について必要があるときは、当該報告書を提出する義務がある者に質問し、その者の非課税口座及び当該非課税口座における上場株式等の取扱いに関する帳簿書類その他の物件を検査し、又は当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-37-14/par-37 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-37 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-37
When it is necessary for an investigation concerning the submission of the report referred to in paragraph (35), the relevant officials of the National Tax Agency, a Regional Taxation Bureau, or a tax office may ask questions of a person obligated to submit the report, inspect the person's tax-exempt account and the books and documents or other articles concerning the handling of listed shares, etc. in the tax-exempt account, or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**第三十八項** 国税庁、国税局又は税務署の当該職員は、第三十五項の報告書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。
art-37-14/par-38 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-38 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-38
When it is necessary for an investigation concerning the submission of the report referred to in paragraph (35), the relevant officials of the National Tax Agency, a Regional Taxation Bureau, or a tax office may retain articles submitted in the investigation.
machine translation, not official
**第三十九項** 国税庁、国税局又は税務署の当該職員は、第三十七項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-37-14/par-39 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-39 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-39
When asking questions, conducting an inspection, or requesting presentation or submission under paragraph (37), the relevant officials of the National Tax Agency, a Regional Taxation Bureau, or a tax office must carry a certificate showing their identification and must present it if requested by a person concerned.
machine translation, not official
**第四十項** 第三十七項及び第三十八項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
art-37-14/par-40 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-40 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-40
The authority of the relevant officials under paragraphs (37) and (38) must not be construed as being granted for the purpose of criminal investigation.
machine translation, not official
**第四十一項** 前項に定めるもののほか、第三十八項の規定の適用に関し必要な事項は、政令で定める。
art-37-14/par-41 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-41 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-41
In addition to what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (38) are specified by Cabinet Order.
machine translation, not official
### 第三十七条の十四の二（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税） — Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in a Minor's Account
caption: machine translation, not official
art-37-14-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2
**第一項** 金融商品取引業者等の営業所に未成年者口座を開設している居住者又は恒久的施設を有する非居住者が、次の各号に掲げる未成年者口座内上場株式等（未成年者口座管理契約に基づき当該未成年者口座に係る振替口座簿に記載若しくは記録がされ、又は当該未成年者口座に保管の委託がされている上場株式等をいう。以下この条において同じ。）の区分に応じ当該各号に定める期間内に、当該未成年者口座内上場株式等の当該未成年者口座管理契約に基づく譲渡をした場合には、当該譲渡による事業所得、譲渡所得及び雑所得（所得税法第四十一条の二の規定に該当する事業所得及び雑所得並びに第三十二条第二項の規定に該当する譲渡所得を除く。）については、所得税を課さない。
art-37-14-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-1
Where a resident or a nonresident who has a permanent establishment who has opened a minor's account at a business office of a financial instruments business operator, etc. has transferred listed shares, etc. in a minor's account (meaning listed shares, etc. that have been entered or recorded in the transfer account book pertaining to the minor's account or deposited for custody in the minor's account under a contract for management of a minor's account; the same applies hereinafter in this Article) under the contract for management of a minor's account within the period specified in each of the following items according to the category of listed shares, etc. in a minor's account listed in that item, no income tax is imposed on business income, capital gains, and miscellaneous income from the transfer (excluding business income and miscellaneous income that fall under the provisions of Article 41-2 of the Income Tax Act and capital gains that fall under the provisions of Article 32, paragraph (2)).
machine translation, not official
**一** 非課税管理勘定に係る未成年者口座内上場株式等 当該未成年者口座に当該非課税管理勘定を設けた日から同日の属する年の一月一日以後五年を経過する日までの間
art-37-14-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-1/item-1
listed shares, etc. in a minor's account pertaining to a tax-exempt management account: The period from the day on which the tax-exempt management account was established in the minor's account until the day on which five years have elapsed from January 1 of the year that includes that day;
machine translation, not official
**二** 継続管理勘定に係る未成年者口座内上場株式等 当該未成年者口座に当該継続管理勘定を設けた日から当該未成年者口座を開設した者がその年一月一日において十八歳である年の前年十二月三十一日までの間
art-37-14-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-1/item-2
listed shares, etc. in a minor's account pertaining to a continuing management account: The period from the day on which the continuing management account was established in the minor's account until December 31 of the year preceding the year in which the person who opened the minor's account is 18 years of age on January 1 of that year.
machine translation, not official
**第二項** 未成年者口座管理契約に基づく未成年者口座内上場株式等の譲渡による収入金額が当該未成年者口座内上場株式等の所得税法第三十三条第三項に規定する取得費及びその譲渡に要した費用の額の合計額又はその譲渡に係る必要経費に満たない場合におけるその不足額は、所得税に関する法令の規定の適用については、ないものとみなす。
art-37-14-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-2
Where the revenue from the transfer of listed shares, etc. in a minor's account under a contract for management of a minor's account is less than the sum of the acquisition cost of the listed shares, etc. in a minor's account and the expenses required for the transfer thereof as prescribed in Article 33, paragraph (3) of the Income Tax Act, or is less than the necessary expenses for the transfer thereof, the amount of the shortfall is deemed not to exist for the purpose of applying the provisions of laws and regulations concerning income tax.
machine translation, not official
**第三項** 前二項の場合において、居住者又は恒久的施設を有する非居住者が、未成年者口座管理契約に基づき未成年者口座内上場株式等の譲渡をしたときは、政令で定めるところにより、当該未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該未成年者口座内上場株式等以外の上場株式等（第三十七条の十一第二項に規定する上場株式等をいう。第五項第六号において同じ。）の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
art-37-14-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-3
In the cases referred to in the preceding two paragraphs, when a resident or a nonresident who has a permanent establishment has transferred listed shares, etc. in a minor's account under a contract for management of a minor's account, the amount of business income, the amount of capital gains, or the amount of miscellaneous income from the transfer of the listed shares, etc. in a minor's account and the amount of business income, the amount of capital gains, or the amount of miscellaneous income from the transfer of listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (2); the same applies in paragraph (5), item (vi)) other than the listed shares, etc. in a minor's account are to be calculated separately, pursuant to the provisions of Cabinet Order.
machine translation, not official
**第四項** 次に掲げる事由により、非課税管理勘定又は継続管理勘定からの未成年者口座内上場株式等の一部又は全部の払出し（振替によるものを含む。以下この項及び第六項第四号において同じ。）があつた場合には、当該払出しがあつた未成年者口座内上場株式等については、その事由が生じた時に、その時における価額として政令で定める金額（以下この条において「払出し時の金額」という。）により未成年者口座管理契約に基づく譲渡があつたものと、第一号に掲げる移管若しくは返還又は第三号イに掲げる廃止による未成年者口座内上場株式等の払出しがあつた非課税管理勘定又は継続管理勘定が設けられている未成年者口座を開設し、又は開設していた居住者又は恒久的施設を有する非居住者については、当該移管若しくは返還又は廃止による払出しがあつた時に、その払出し時の金額をもつて当該移管若しくは返還又は廃止による払出しがあつた未成年者口座内上場株式等の数に相当する数の当該未成年者口座内上場株式等と同一銘柄の株式等を取得したものと、第二号に掲げる相続若しくは遺贈又は第三号ロに掲げる贈与により払出しがあつた未成年者口座内上場株式等を取得した者については、当該相続若しくは遺贈又は贈与の時に、その払出し時の金額をもつて当該未成年者口座内上場株式等と同一銘柄の株式等を取得したものとそれぞれみなして、前三項及び第二十七項の規定その他の所得税に関する法令の規定を適用する。
art-37-14-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4
Where all or part of the listed shares, etc. in a minor's account are withdrawn (including a withdrawal by book-entry transfer; the same applies hereinafter in this paragraph and in paragraph (6), item (iv)) from a tax-exempt management account or continuing management account due to any of the following events, the provisions of the preceding three paragraphs and paragraph (27) and other provisions of laws and regulations concerning income tax apply by deeming that the listed shares, etc. in a minor's account so withdrawn were transferred under a contract for management of a minor's account at the time the event occurred, for the amount specified by Cabinet Order as their value at that time (hereinafter referred to as the "amount at the time of withdrawal" in this Article), that the resident or the nonresident who has a permanent establishment who opens or opened the minor's account in which is established the tax-exempt management account or continuing management account from which listed shares, etc. in a minor's account were withdrawn due to a transfer of custody or return listed in item (i) or due to a closure listed in item (iii), (a) acquired, at the time of the withdrawal due to the transfer of custody, return, or closure, for the amount at the time of withdrawal, shares, etc. of the same class as the listed shares, etc. in a minor's account in a number equivalent to the number of the listed shares, etc. in a minor's account withdrawn due to the transfer of custody, return, or closure, and that a person who acquired listed shares, etc. in a minor's account withdrawn due to an inheritance or bequest listed in item (ii) or a gift listed in item (iii), (b) acquired, at the time of the inheritance, bequest, or gift, for the amount at the time of withdrawal, shares, etc. of the same class as the listed shares, etc. in a minor's account:
machine translation, not official
**一** 未成年者口座管理契約に従つて行う未成年者口座から他の株式等の振替口座簿への記載若しくは記録若しくは保管の委託に係る口座（次項及び第六項第二号において「他の保管口座」という。）への移管、非課税管理勘定から当該非課税管理勘定が設けられている未成年者口座に係る他の年分の非課税管理勘定若しくは継続管理勘定への移管又は未成年者口座内上場株式等に係る有価証券の当該居住者若しくは恒久的施設を有する非居住者への返還
art-37-14-2/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-1
a transfer of custody, made in accordance with the contract for management of a minor's account, from the minor's account to another account for entries or records in the transfer account book or deposit for custody of shares, etc. (referred to as "other custody account" in the following paragraph and paragraph (6), item (ii)), a transfer of custody from a tax-exempt management account to a tax-exempt management account or continuing management account for another year pertaining to the minor's account in which the tax-exempt management account is established, or the return of securities pertaining to listed shares, etc. in a minor's account to the resident or the nonresident who has a permanent establishment;
machine translation, not official
**二** 相続又は遺贈
art-37-14-2/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-2
inheritance or bequest;
machine translation, not official
**三** 次に掲げる事由（当該居住者又は恒久的施設を有する非居住者が、その年三月三十一日において十八歳である年（以下この条において「基準年」という。）の一月一日又は令和六年一月一日のいずれか早い日以後に生じたものに限る。）
art-37-14-2/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-3
any of the following events (limited to those that occurred on or after January 1 of the year in which the resident or the nonresident who has a permanent establishment is 18 years of age on March 31 of that year (hereinafter referred to as the "reference year" in this Article) or January 1, 2024, whichever is earlier):
machine translation, not official
**イ** 未成年者口座の廃止
art-37-14-2/par-4/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-4/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-3/sub-1
closure of the minor's account;
machine translation, not official
**ロ** 贈与
art-37-14-2/par-4/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-4/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-3/sub-2
gift;
machine translation, not official
**ハ** 未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡
art-37-14-2/par-4/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-4/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-3/sub-3
a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account.
machine translation, not official
**第五項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-37-14-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 未成年者口座 居住者又は恒久的施設を有する非居住者（その年一月一日において十八歳未満である者又はその年中に出生した者に限る。）が、第九条の九及び前各項の規定の適用を受けるため、政令で定めるところにより、その口座を開設しようとする金融商品取引業者等の営業所の名称及び所在地、その口座に係る振替口座簿に記載若しくは記録がされ、又はその口座に保管の委託がされている上場株式等の所得税法第二十四条第一項に規定する配当等（次号ヘにおいて「配当等」という。）に係る配当所得及び当該上場株式等の譲渡による事業所得、譲渡所得又は雑所得について第九条の九及び前各項の規定の適用を受ける旨その他の財務省令で定める事項を記載した届出書（以下この条において「未成年者口座開設届出書」という。）に、未成年者非課税適用確認書又は未成年者口座廃止通知書を添付して、これを当該金融商品取引業者等の営業所の長に提出（当該未成年者口座開設届出書の提出に代えて行う電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法による当該未成年者口座開設届出書に記載すべき事項の提供を含む。第十七項から第十九項まで及び第二十六項において同じ。）をして、当該金融商品取引業者等との間で締結した未成年者口座管理契約に基づき平成二十八年四月一日から令和五年十二月三十一日までの間に開設された上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る口座（当該口座において未成年者口座管理契約に基づく取引以外の取引に関する事項を扱わないものに限る。）をいう。
art-37-14-2/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-1
minor's account: An account for entries or records in the transfer account book or deposit for custody of listed shares, etc. (limited to an account in which no matters concerning transactions other than transactions under a contract for management of a minor's account are handled), which was opened during the period from April 1, 2016, to December 31, 2023, under a contract for management of a minor's account concluded with a financial instruments business operator, etc. by a resident or a nonresident who has a permanent establishment (limited to a person who is under 18 years of age on January 1 of the year or who was born during the year) who, in order to receive the application of the provisions of Article 9-9 and the preceding paragraphs, made a submission, pursuant to the provisions of Cabinet Order, to the head of the business office of the financial instruments business operator, etc. (such submission includes the provision, by a method using an electronic data processing system or any other method using information and communications technology in lieu of the submission of the written notification of opening of a minor's account, of the matters to be stated in the written notification of opening of a minor's account; the same applies in paragraphs (17) through (19) and paragraph (26)) of a written notification stating the name and location of the business office of the financial instruments business operator, etc. at which the person seeks to open the account, that the person is to receive the application of the provisions of Article 9-9 and the preceding paragraphs with regard to dividend income from dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act (referred to as "dividends and similar income" in (f) of the following item) on listed shares, etc. entered or recorded in the transfer account book pertaining to the account or deposited for custody in the account, and with regard to business income, capital gains, or miscellaneous income from the transfer of those listed shares, etc., and other matters specified by Order of the Ministry of Finance (hereinafter referred to as a "written notification of opening of a minor's account" in this Article), with a written confirmation of tax exemption for a minor or a written notice of closure of a minor's account attached thereto;
machine translation, not official
**二** 未成年者口座管理契約 第九条の九及び前各項の規定の適用を受けるために第一項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る契約で、その契約書において、次に掲げる事項が定められているものをいう。
art-37-14-2/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2
contract for management of a minor's account: A contract for entries or records in the transfer account book or deposit for custody of listed shares, etc. concluded with a financial instruments business operator, etc. by a resident or a nonresident who has a permanent establishment referred to in paragraph (1) in order to receive the application of the provisions of Article 9-9 and the preceding paragraphs, in which the contract document provides for the following matters:
machine translation, not official
**イ** 上場株式等の振替口座簿への記載若しくは記録又は保管の委託は、当該記載若しくは記録又は保管の委託に係る口座に設けられた非課税管理勘定又は継続管理勘定において行うこと。
art-37-14-2/par-5/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-1
entries or records in the transfer account book or deposits for custody of listed shares, etc. are to be made in the tax-exempt management account or continuing management account established in the account pertaining to those entries or records or deposits for custody;
machine translation, not official
**ロ** 当該非課税管理勘定においては当該居住者又は恒久的施設を有する非居住者の次に掲げる上場株式等（第二十九条の二第一項本文の規定の適用を受けて取得をしたものその他の政令で定めるものを除く。）のみを受け入れること。
art-37-14-2/par-5/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-2
only the following listed shares, etc. of the resident or the nonresident who has a permanent establishment (excluding listed shares, etc. acquired by receiving the application of the provisions of the main clause of Article 29-2, paragraph (1) and others specified by Cabinet Order) are to be accepted into the tax-exempt management account:
machine translation, not official
**（１）** 次に掲げる上場株式等で、当該口座に非課税管理勘定が設けられた日から同日の属する年の十二月三十一日までの間に受け入れた上場株式等の取得対価の額（購入した上場株式等についてはその購入の代価の額をいい、払込みにより取得をした上場株式等についてはその払い込んだ金額をいい、（ｉｉ）の移管により受け入れた上場株式等についてはその移管に係る払出し時の金額をいう。第八項第二号において同じ。）の合計額が八十万円（（２）に掲げる上場株式等がある場合には、当該上場株式等の移管に係る払出し時の金額を控除した金額）を超えないもの
art-37-14-2/par-5/item-2/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-2/sub2-1
the following listed shares, etc., where the total amount of consideration for acquisition (meaning, for purchased listed shares, etc., the amount of their purchase price, for listed shares, etc. acquired through payment, the amount paid in, and for listed shares, etc. accepted through the transfer of custody referred to in (ii), the amount at the time of withdrawal pertaining to the transfer of custody; the same applies in paragraph (8), item (ii)) of the listed shares, etc. accepted during the period from the day on which the tax-exempt management account was established in the account until December 31 of the year that includes that day does not exceed 800,000 yen (or, where there are listed shares, etc. listed in (2), the amount obtained by deducting the amount at the time of withdrawal pertaining to the transfer of custody of those listed shares, etc.):
machine translation, not official
**（ｉ）** 当該期間内に当該金融商品取引業者等への買付けの委託（当該買付けの委託の媒介、取次ぎ又は代理を含む。）により取得をした上場株式等、当該金融商品取引業者等から取得をした上場株式等又は当該金融商品取引業者等が行う上場株式等の募集（金融商品取引法第二条第三項に規定する有価証券の募集に該当するものに限る。）により取得をした上場株式等で、その取得後直ちに当該口座に受け入れられるもの
art-37-14-2/par-5/item-2/sub-2/sub2-1/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-2/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-2/sub2-1/sub3-1
listed shares, etc. acquired during that period through an entrustment of a purchase to the financial instruments business operator, etc. (including intermediation, brokerage, or agency for an entrustment of a purchase), listed shares, etc. acquired from the financial instruments business operator, etc., or listed shares, etc. acquired through a public offering of listed shares, etc. conducted by the financial instruments business operator, etc. (limited to one that falls under the category of public offering of securities prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act), which are accepted into the account immediately after their acquisition;
machine translation, not official
**（ｉｉ）** 当該非課税管理勘定を設けた口座に係る他の年分の非課税管理勘定から、政令で定めるところにより移管がされる上場株式等（（２）に掲げるものを除く。）
art-37-14-2/par-5/item-2/sub-2/sub2-1/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-2/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-2/sub2-1/sub3-2
listed shares, etc. whose custody is transferred, pursuant to the provisions of Cabinet Order, from a tax-exempt management account for another year pertaining to the account in which the tax-exempt management account is established (excluding those listed in (2));
machine translation, not official
**（２）** 当該非課税管理勘定を設けた口座に係る他の年分の非課税管理勘定から、当該他の年分の非課税管理勘定が設けられた日の属する年の一月一日から五年を経過する日の翌日に政令で定めるところにより移管がされる上場株式等
art-37-14-2/par-5/item-2/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-2/sub2-2
listed shares, etc. whose custody is transferred, pursuant to the provisions of Cabinet Order, from a tax-exempt management account for another year pertaining to the account in which the tax-exempt management account is established, on the day following the day on which five years have elapsed from January 1 of the year that includes the day on which the tax-exempt management account for that other year was established;
machine translation, not official
**（３）** （１）及び（２）に掲げるもののほか政令で定める上場株式等
art-37-14-2/par-5/item-2/sub-2/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-2/sub2-3
listed shares, etc. specified by Cabinet Order other than those listed in (1) and (2);
machine translation, not official
**ハ** 当該継続管理勘定においては当該居住者又は恒久的施設を有する非居住者の次に掲げる上場株式等のみを受け入れること。
art-37-14-2/par-5/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-3
only the following listed shares, etc. of the resident or the nonresident who has a permanent establishment are to be accepted into the continuing management account:
machine translation, not official
**（１）** 当該口座に継続管理勘定が設けられた日から同日の属する年の十二月三十一日までの間に、当該継続管理勘定を設けた口座に係る非課税管理勘定から、政令で定めるところにより移管がされる上場株式等（（２）に掲げるものを除く。）で、当該移管に係る払出し時の金額の合計額が八十万円（（２）に掲げる上場株式等がある場合には、当該上場株式等の移管に係る払出し時の金額を控除した金額）を超えないもの
art-37-14-2/par-5/item-2/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-3/sub2-1
listed shares, etc. whose custody is transferred, pursuant to the provisions of Cabinet Order, from a tax-exempt management account pertaining to the account in which the continuing management account is established, during the period from the day on which the continuing management account was established in the account until December 31 of the year that includes that day (excluding those listed in (2)), where the total of the amounts at the time of withdrawal pertaining to the transfer of custody does not exceed 800,000 yen (or, where there are listed shares, etc. listed in (2), the amount obtained by deducting the amount at the time of withdrawal pertaining to the transfer of custody of those listed shares, etc.);
machine translation, not official
**（２）** 当該継続管理勘定を設けた口座に係る他の年分の非課税管理勘定から、当該他の年分の非課税管理勘定が設けられた日の属する年の一月一日から五年を経過する日の翌日に政令で定めるところにより移管がされる上場株式等
art-37-14-2/par-5/item-2/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-3/sub2-2
listed shares, etc. whose custody is transferred, pursuant to the provisions of Cabinet Order, from a tax-exempt management account for another year pertaining to the account in which the continuing management account is established, on the day following the day on which five years have elapsed from January 1 of the year that includes the day on which the tax-exempt management account for that other year was established;
machine translation, not official
**（３）** （１）及び（２）に掲げるもののほか政令で定める上場株式等
art-37-14-2/par-5/item-2/sub-3/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-3/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-3/sub2-3
listed shares, etc. specified by Cabinet Order other than those listed in (1) and (2);
machine translation, not official
**ニ** 当該非課税管理勘定又は継続管理勘定において振替口座簿への記載若しくは記録又は保管の委託がされている上場株式等の譲渡は、当該金融商品取引業者等への売委託による方法、当該金融商品取引業者等に対してする方法その他政令で定める方法によりすること。
art-37-14-2/par-5/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-4
the transfer of listed shares, etc. entered or recorded in the transfer account book or deposited for custody in the tax-exempt management account or continuing management account is to be made by the method of entrusting the sale to the financial instruments business operator, etc., the method of transferring them to the financial instruments business operator, etc., or any other method specified by Cabinet Order;
machine translation, not official
**ホ** 次に掲げる上場株式等は、それぞれ次に定める移管をすること。
art-37-14-2/par-5/item-2/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-5
the following listed shares, etc. are to be subject to the transfer of custody specified respectively below:
machine translation, not official
**（１）** 当該口座に非課税管理勘定が設けられた日の属する年の一月一日から五年を経過する日（（１）において「五年経過日」という。）において有する当該非課税管理勘定に係る上場株式等（ロ（１）（ｉｉ）若しくは（２）又はハ（１）若しくは（２）の移管がされるものを除く。） 次に掲げる場合の区分に応じそれぞれ次に定める移管
art-37-14-2/par-5/item-2/sub-5/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-5/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-5/sub2-1
listed shares, etc. pertaining to the tax-exempt management account that are held on the day on which five years have elapsed from January 1 of the year that includes the day on which the tax-exempt management account was established in the account (referred to as the "date five years have passed" in (1)) (excluding those subject to the transfer of custody referred to in (b), (1), (ii) or (2) or (c), (1) or (2)): The transfer of custody specified below according to the category of case listed below:
machine translation, not official
**（ｉ）** 当該五年経過日の属する年の翌年三月三十一日において当該居住者又は恒久的施設を有する非居住者が十八歳未満である場合 当該五年経過日の翌日に政令で定めるところにより行う当該口座と同時に設けられた課税未成年者口座への移管
art-37-14-2/par-5/item-2/sub-5/sub2-1/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-5/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-5/sub2-1/sub3-1
where the resident or the nonresident who has a permanent establishment is under 18 years of age on March 31 of the year following the year that includes the date five years have passed: A transfer of custody to the taxable minor's account established at the same time as the account, made pursuant to the provisions of Cabinet Order on the day following the date five years have passed;
machine translation, not official
**（ｉｉ）** （ｉ）に掲げる場合以外の場合 当該五年経過日の翌日に政令で定めるところにより行う他の保管口座への移管
art-37-14-2/par-5/item-2/sub-5/sub2-1/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-5/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-5/sub2-1/sub3-2
cases other than the case listed in (i): A transfer of custody to any other custody account made pursuant to the provisions of Cabinet Order on the day following the date five years have passed;
machine translation, not official
**（２）** 当該居住者又は恒久的施設を有する非居住者がその年一月一日において十八歳である年の前年十二月三十一日において有する継続管理勘定に係る上場株式等 同日の翌日に政令で定めるところにより行う他の保管口座への移管
art-37-14-2/par-5/item-2/sub-5/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-5/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-5/sub2-2
listed shares, etc. pertaining to the continuing management account that are held by the resident or the nonresident who has a permanent establishment on December 31 of the year preceding the year in which the person is 18 years of age on January 1 of that year: A transfer of custody to any other custody account made pursuant to the provisions of Cabinet Order on the day following that December 31;
machine translation, not official
**ヘ** 当該非課税管理勘定又は継続管理勘定に記載若しくは記録又は保管の委託がされる上場株式等は、当該居住者又は恒久的施設を有する非居住者の基準年の前年十二月三十一日までは、次に定めるところによること。
art-37-14-2/par-5/item-2/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-6 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-6
listed shares, etc. entered or recorded in, or deposited for custody in, the tax-exempt management account or continuing management account are to be handled as specified below until December 31 of the year preceding the reference year of the resident or the nonresident who has a permanent establishment:
machine translation, not official
**（１）** 当該上場株式等の当該口座から他の保管口座で当該口座と同時に設けられた課税未成年者口座以外のものへの移管又は当該上場株式等に係る有価証券の当該居住者若しくは恒久的施設を有する非居住者への返還（災害、疾病その他の政令で定めるやむを得ない事由（第六号ニにおいて「災害等事由」という。）による移管又は返還で当該口座及び課税未成年者口座に記載若しくは記録若しくは保管の委託又は預入れ若しくは預託がされている上場株式等及び金銭その他の資産の全てについて行うもの（以下この号及び次項において「災害等による返還等」という。）その他政令で定める事由による移管又は返還を除く。）をしないこと。
art-37-14-2/par-5/item-2/sub-6/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-6/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-6/sub2-1
no transfer of custody of the listed shares, etc. from the account to any other custody account other than the taxable minor's account established at the same time as the account, and no return of securities pertaining to the listed shares, etc. to the resident or the nonresident who has a permanent establishment, is to be made (excluding a transfer of custody or return due to a disaster, illness, or any other unavoidable cause specified by Cabinet Order (referred to as a "disaster or other unavoidable cause" in item (vi), (d)) that is made with regard to all of the listed shares, etc. and money or other assets entered or recorded in, deposited for custody in, or deposited or entrusted in the account and the taxable minor's account (hereinafter referred to as a "transfer or return due to a disaster, etc." in this item and the following paragraph), and a transfer of custody or return due to any other event specified by Cabinet Order);
machine translation, not official
**（２）** 当該上場株式等のニに規定する方法以外の方法による譲渡で政令で定めるもの又は贈与をしないこと。
art-37-14-2/par-5/item-2/sub-6/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-6/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-6/sub2-2
no transfer of the listed shares, etc. by a method other than the methods prescribed in (d) that is specified by Cabinet Order, and no gift of the listed shares, etc., is to be made;
machine translation, not official
**（３）** 当該上場株式等の譲渡の対価（その額が第三十七条の十一第三項又は第四項の規定によりこれらの規定に規定する上場株式等に係る譲渡所得等に係る収入金額とみなされる金銭その他の資産を含む。第八項において同じ。）又は当該上場株式等に係る配当等として交付を受ける金銭その他の資産（政令で定めるものを除く。第六号ハにおいて「譲渡対価の金銭等」という。）は、その受領後直ちに当該課税未成年者口座に預入れ又は預託をすること。
art-37-14-2/par-5/item-2/sub-6/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-6/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-6/sub2-3
the consideration for the transfer of the listed shares, etc. (including money or other assets whose amount is deemed, pursuant to the provisions of Article 37-11, paragraph (3) or (4), to be revenue pertaining to capital gains, etc. on listed shares, etc. prescribed in those provisions; the same applies in paragraph (8)) or money or other assets delivered as dividends and similar income on the listed shares, etc. (excluding those specified by Cabinet Order; referred to as "monies or other assets received for a transfer" in item (vi), (c)) are to be deposited or entrusted in that taxable minor's account immediately after their receipt;
machine translation, not official
**ト** 当該口座につきホ若しくはヘに掲げる要件に該当しないこととなる事由又は災害等による返還等が生じた場合には、これらの事由（第二十項第一号において「未成年者口座等廃止事由」という。）が生じた時に当該口座及び当該口座と同時に設けられた課税未成年者口座を廃止すること。
art-37-14-2/par-5/item-2/sub-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-7 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-7
where, with respect to the account, an event occurs by which the account ceases to meet the requirements listed in (e) or (f), or a transfer or return due to a disaster, etc. occurs, the account and the taxable minor's account established at the same time as the account are to be closed at the time those events (referred to as "grounds for closure of a minor's account, etc." in paragraph (20), item (i)) occur;
machine translation, not official
**チ** イからトまでに掲げるもののほか政令で定める事項
art-37-14-2/par-5/item-2/sub-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2/sub-8 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2/sub-8
other matters specified by Cabinet Order besides those listed in (a) through (g).
machine translation, not official
**三** 非課税管理勘定 未成年者口座管理契約に基づき振替口座簿への記載若しくは記録又は保管の委託がされる上場株式等につき、当該記載若しくは記録又は保管の委託に関する記録を他の取引に関する記録と区分して行うための勘定で、平成二十八年から令和五年までの各年（当該居住者又は恒久的施設を有する非居住者が、その年一月一日において十八歳未満である年及び出生した日の属する年に限る。）の一月一日（未成年者非課税適用確認書が年の中途において提出された場合における当該提出された日の属する年にあつてはその提出の日とし、未成年者口座廃止通知書が提出された場合にあつては第二十四項の規定により同項の所轄税務署長から同項第一号に定める事項の提供があつた日（その非課税管理勘定を設定しようとする年の一月一日前に当該事項の提供があつた場合には、同日）とする。）に設けられるものをいう。
art-37-14-2/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-3
tax-exempt management account: An account for keeping records of entries or records in the transfer account book or deposits for custody, with respect to listed shares, etc. entered or recorded in the transfer account book or deposited for custody under a contract for management of a minor's account, separately from records of other transactions, which is established on January 1 of each year from 2016 through 2023 (limited to a year in which the resident or the nonresident who has a permanent establishment is under 18 years of age on January 1 of that year and the year that includes the person's date of birth) (or, for the year that includes the day on which a written confirmation of tax exemption for a minor was submitted, where it was submitted in the middle of a year, the day of the submission, and, where a written notice of closure of a minor's account was submitted, the day on which the matters specified in paragraph (24), item (i) were provided by the competent district director referred to in that paragraph pursuant to the provisions of that paragraph (or, where those matters were provided before January 1 of the year in which the tax-exempt management account is to be established, that January 1));
machine translation, not official
**四** 継続管理勘定 未成年者口座管理契約に基づき振替口座簿への記載若しくは記録又は保管の委託がされる上場株式等につき、当該記載若しくは記録又は保管の委託に関する記録を他の取引に関する記録と区分して行うための勘定で、令和六年から令和十年までの各年（当該居住者又は恒久的施設を有する非居住者が、その年一月一日において十八歳未満である年に限る。）の一月一日に設けられるものをいう。
art-37-14-2/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-4
continuing management account: An account for keeping records of entries or records in the transfer account book or deposits for custody, with respect to listed shares, etc. entered or recorded in the transfer account book or deposited for custody under a contract for management of a minor's account, separately from records of other transactions, which is established on January 1 of each year from 2024 through 2028 (limited to a year in which the resident or the nonresident who has a permanent establishment is under 18 years of age on January 1 of that year);
machine translation, not official
**五** 課税未成年者口座 未成年者口座を開設した居住者又は恒久的施設を有する非居住者が、当該未成年者口座を開設している金融商品取引業者等の営業所又は当該金融商品取引業者等と政令で定める関係にある法人の営業所に開設している口座で、第三十七条の十一の三第三項第一号に規定する特定口座（以下この号及び次号において「特定口座」という。）又は預金口座、貯金口座若しくは顧客から預託を受けた金銭その他の資産の管理のための口座（これらの口座において課税未成年者口座管理契約に基づく取引以外の取引に関する事項を扱わないものに限る。）により構成されるもの（二以上の特定口座が含まれないものに限る。）のうち、当該未成年者口座と同時に設けられるものをいう。
art-37-14-2/par-5/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-5
taxable minor's account: An account opened by a resident or a nonresident who has a permanent establishment who has opened a minor's account, at the business office of the financial instruments business operator, etc. at which the minor's account is opened or at a business office of a corporation that has a relationship specified by Cabinet Order with the financial instruments business operator, etc., which consists of a specified account prescribed in Article 37-11-3, paragraph (3), item (i) (hereinafter referred to as a "specified account" in this item and the following item) or a deposit account, savings account, or account for the management of money or other assets entrusted by customers (limited to such accounts in which no matters concerning transactions other than transactions under a contract for managing a taxable minor's account are handled) (limited to one that does not include two or more specified accounts), and which is established at the same time as the minor's account;
machine translation, not official
**六** 課税未成年者口座管理契約 第九条の九及び前各項の規定の適用を受ける第一項の居住者又は恒久的施設を有する非居住者が、前号の特定口座又は預金口座、貯金口座若しくは顧客から預託を受けた金銭その他の資産の管理のための口座により構成される口座を開設する際に未成年者口座を開設する金融商品取引業者等と締結した契約（未成年者口座管理契約と同時に締結されるものに限る。）で、その契約書において、次に掲げる事項が定められているものをいう。
art-37-14-2/par-5/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-6
contract for managing a taxable minor's account: A contract concluded by a resident or a nonresident who has a permanent establishment referred to in paragraph (1) who receives the application of the provisions of Article 9-9 and the preceding paragraphs, with the financial instruments business operator, etc. with which the person opens a minor's account, when opening an account consisting of the specified account referred to in the preceding item or a deposit account, savings account, or account for the management of money or other assets entrusted by customers (limited to a contract concluded at the same time as a contract for management of a minor's account), in which the contract document provides for the following matters:
machine translation, not official
**イ** 上場株式等の振替口座簿への記載若しくは記録若しくは保管の委託又は金銭その他の資産の預入れ若しくは預託は、第三十七条の十一の三第三項第二号の規定にかかわらず、当該記載若しくは記録若しくは保管の委託又は預入れ若しくは預託に係る口座に設けられた課税管理勘定（課税未成年者口座管理契約に基づき振替口座簿への記載若しくは記録若しくは保管の委託がされる上場株式等又は預入れ若しくは預託がされる金銭その他の資産につき、当該記載若しくは記録若しくは保管の委託又は預入れ若しくは預託に関する記録を他の取引に関する記録と区分して行うための勘定をいう。）において行うこと。
art-37-14-2/par-5/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-6/sub-1
entries or records in the transfer account book or deposits for custody of listed shares, etc., or deposits or entrustments of money or other assets, are, notwithstanding the provisions of Article 37-11-3, paragraph (3), item (ii), to be made in the taxable management account (meaning an account for keeping records of entries or records in the transfer account book, deposits for custody, deposits, or entrustments, with respect to listed shares, etc. entered or recorded in the transfer account book or deposited for custody, or money or other assets deposited or entrusted, under a contract for managing a taxable minor's account, separately from records of other transactions) established in the account pertaining to those entries or records, deposits for custody, deposits, or entrustments;
machine translation, not official
**ロ** 当該課税管理勘定において振替口座簿への記載若しくは記録又は保管の委託がされている上場株式等の譲渡は、第三十七条の十一の三第三項第二号の規定にかかわらず、当該金融商品取引業者等への売委託による方法、当該金融商品取引業者等に対してする方法その他政令で定める方法によりすること。
art-37-14-2/par-5/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-6/sub-2
the transfer of listed shares, etc. entered or recorded in the transfer account book or deposited for custody in the taxable management account is, notwithstanding the provisions of Article 37-11-3, paragraph (3), item (ii), to be made by the method of entrusting the sale to the financial instruments business operator, etc., the method of transferring them to the financial instruments business operator, etc., or any other method specified by Cabinet Order;
machine translation, not official
**ハ** 当該上場株式等に係る譲渡対価の金銭等は、その受領後直ちに当該口座に預入れ又は預託をすること。
art-37-14-2/par-5/item-6/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-6/sub-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-6/sub-3
monies or other assets received for a transfer pertaining to the listed shares, etc. are to be deposited or entrusted in the account immediately after their receipt;
machine translation, not official
**ニ** 当該口座に記載若しくは記録又は保管の委託がされる上場株式等及び当該口座に預入れ又は預託がされる金銭その他の資産は、当該居住者又は恒久的施設を有する非居住者の基準年の前年十二月三十一日までは、次に定めるところによること。
art-37-14-2/par-5/item-6/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-6/sub-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-6/sub-4
listed shares, etc. entered or recorded in, or deposited for custody in, the account and money or other assets deposited or entrusted in the account are to be handled as specified below until December 31 of the year preceding the reference year of the resident or the nonresident who has a permanent establishment:
machine translation, not official
**（１）** 当該上場株式等の当該口座から他の保管口座への移管又は当該上場株式等に係る有価証券の当該居住者若しくは恒久的施設を有する非居住者への返還（災害等事由による移管又は返還で当該口座及び当該口座と同時に設けられた未成年者口座に記載若しくは記録若しくは保管の委託又は預入れ若しくは預託がされている上場株式等及び金銭その他の資産の全てについて行うもの（（３）及びホにおいて「災害等事由による返還等」という。）その他政令で定める事由による移管又は返還を除く。）をしないこと。
art-37-14-2/par-5/item-6/sub-4/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-6/sub-4/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-6/sub-4/sub2-1
no transfer of custody of the listed shares, etc. from the account to any other custody account, and no return of securities pertaining to the listed shares, etc. to the resident or the nonresident who has a permanent establishment, is to be made (excluding a transfer of custody or return due to a disaster or other unavoidable cause that is made with regard to all of the listed shares, etc. and money or other assets entered or recorded in, deposited for custody in, or deposited or entrusted in the account and the minor's account established at the same time as the account (referred to as a "transfer or return due to a disaster or other unavoidable cause" in (3) and (e)), and a transfer of custody or return due to any other event specified by Cabinet Order);
machine translation, not official
**（２）** 当該上場株式等のロに規定する方法以外の方法による譲渡で政令で定めるもの又は贈与をしないこと。
art-37-14-2/par-5/item-6/sub-4/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-6/sub-4/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-6/sub-4/sub2-2
no transfer of the listed shares, etc. by a method other than the methods prescribed in (b) that is specified by Cabinet Order, and no gift of the listed shares, etc., is to be made;
machine translation, not official
**（３）** 当該金銭その他の資産の当該口座からの払出し（当該口座又は未成年者口座に記載若しくは記録又は保管の委託がされる上場株式等の取得のためにする払出し及び当該口座に係る上場株式等につき災害等事由による返還等がされる場合の当該金銭その他の資産の払出しを除く。）をしないこと。
art-37-14-2/par-5/item-6/sub-4/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-6/sub-4/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-6/sub-4/sub2-3
no withdrawal of the money or other assets from the account is to be made (excluding a withdrawal made for the acquisition of listed shares, etc. to be entered or recorded in, or deposited for custody in, the account or the minor's account, and a withdrawal of the money or other assets in the case where a transfer or return due to a disaster or other unavoidable cause is made with respect to the listed shares, etc. pertaining to the account);
machine translation, not official
**ホ** 当該口座につきハ若しくはニに掲げる要件に該当しないこととなる事由又は災害等事由による返還等が生じた場合には、これらの事由（第二十項第一号において「課税未成年者口座等廃止事由」という。）が生じた時に当該口座及び当該口座と同時に設けられた未成年者口座を廃止すること。
art-37-14-2/par-5/item-6/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-6/sub-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-6/sub-5
where, with respect to the account, an event occurs by which the account ceases to meet the requirements listed in (c) or (d), or a transfer or return due to a disaster or other unavoidable cause occurs, the account and the minor's account established at the same time as the account are to be closed at the time those events (referred to as an "event for closing a taxable minor's account, etc." in paragraph (20), item (i)) occur;
machine translation, not official
**ヘ** 当該居住者又は恒久的施設を有する非居住者の基準年の一月一日において、当該口座が開設されている金融商品取引業者等に重複して開設されている当該口座を構成する特定口座以外の特定口座があるときは、同日に当該口座を構成する特定口座を廃止すること。
art-37-14-2/par-5/item-6/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-6/sub-6 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-6/sub-6
where, on January 1 of the reference year of the resident or the nonresident who has a permanent establishment, there is a specified account, other than the specified account constituting the account, that has been opened in duplicate with the financial instruments business operator, etc. with which the account is opened, the specified account constituting the account is to be closed on that date;
machine translation, not official
**ト** イからヘまでに掲げるもののほか政令で定める事項
art-37-14-2/par-5/item-6/sub-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-6/sub-7 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-6/sub-7
other matters specified by Cabinet Order besides those listed in (a) through (f).
machine translation, not official
**七** 未成年者非課税適用確認書 居住者又は恒久的施設を有する非居住者が、第十二項から第十六項までの規定の定めるところにより第十五項に規定する所轄税務署長から交付を受けた書類で、未成年者口座に非課税管理勘定を設けることができる旨、その者の氏名及び生年月日その他の財務省令で定める事項の記載のあるものをいう。
art-37-14-2/par-5/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-7
written confirmation of tax exemption for a minor: A document delivered to a resident or a nonresident who has a permanent establishment by the competent district director prescribed in paragraph (15) as provided for in paragraphs (12) through (16), which states that a tax-exempt management account may be established in a minor's account, the person's name and date of birth, and other matters specified by Order of the Ministry of Finance;
machine translation, not official
**八** 未成年者口座廃止通知書 居住者又は恒久的施設を有する非居住者が、第二十項から第二十二項までの規定の定めるところにより第二十項に規定する金融商品取引業者等の営業所の長から交付を受けた書類で、その者の氏名及び生年月日、未成年者口座を廃止した年月日、当該廃止した日の属する年分の非課税管理勘定への上場株式等の受入れの有無その他の財務省令で定める事項の記載のあるものをいう。
art-37-14-2/par-5/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-8
written notice of closure of a minor's account: A document delivered to a resident or a nonresident who has a permanent establishment by the head of the business office of the financial instruments business operator, etc. prescribed in paragraph (20) as provided for in paragraphs (20) through (22), which states the person's name and date of birth, the date on which the minor's account was closed, whether any listed shares, etc. were accepted into the tax-exempt management account for the year that includes the day of the closure, and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第六項** 未成年者口座及び課税未成年者口座を開設する居住者又は恒久的施設を有する非居住者の基準年の前年十二月三十一日又は令和五年十二月三十一日のいずれか早い日までに契約不履行等事由（未成年者口座管理契約若しくは課税未成年者口座管理契約若しくはこれらの履行につき前項第二号ホ若しくはヘ若しくは第六号ハ若しくはニに掲げる要件に該当しない事由が生じたこと又は未成年者口座若しくは課税未成年者口座の廃止（災害等による返還等が生じたことによるものを除く。）をしたことをいう。以下この項、第八項及び第二十八項において同じ。）が生じた場合には、次に定めるところにより、この法律及び所得税法の規定を適用する。この場合には、政令で定めるところにより、第一号から第三号までの規定による未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額と当該未成年者口座内上場株式等以外の株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額とを区分して、これらの金額を計算するものとする。
art-37-14-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-6
Where an event of non-performance of contract, etc. (meaning the occurrence, with respect to a contract for management of a minor's account or a contract for managing a taxable minor's account or the performance thereof, of an event by which the requirements listed in paragraph (5), item (ii), (e) or (f) or item (vi), (c) or (d) are not met, or the closure of a minor's account or taxable minor's account (excluding a closure due to the occurrence of a transfer or return due to a disaster, etc.); the same applies hereinafter in this paragraph and in paragraphs (8) and (28)) occurs by December 31 of the year preceding the reference year of a resident or a nonresident who has a permanent establishment who opens a minor's account and a taxable minor's account or December 31, 2023, whichever is earlier, the provisions of this Act and the Income Tax Act apply as specified below. In this case, the amount of business income, the amount of capital gains, and the amount of miscellaneous income from the transfer of listed shares, etc. in a minor's account under the provisions of items (i) through (iii) and the amount of business income, the amount of capital gains, and the amount of miscellaneous income from the transfer of shares, etc. other than the listed shares, etc. in a minor's account are to be calculated separately, pursuant to the provisions of Cabinet Order:
machine translation, not official
**一** 当該未成年者口座の開設の時から契約不履行等事由が生じた時までの間にした未成年者口座内上場株式等の譲渡による事業所得、譲渡所得又は雑所得については第一項及び第二項の規定の適用がなかつたものとし、かつ、当該契約不履行等事由が生じた時に、当該未成年者口座内上場株式等の未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
art-37-14-2/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-6/item-1
with regard to business income, capital gains, or miscellaneous income from the transfer of listed shares, etc. in a minor's account made during the period from the time the minor's account was opened until the time the event of non-performance of contract, etc. occurred, the provisions of paragraphs (1) and (2) are deemed not to have applied, and the listed shares, etc. in a minor's account are deemed to have been transferred, at the time the event of non-performance of contract, etc. occurred, by a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account;
machine translation, not official
**二** 当該未成年者口座の開設の時から契約不履行等事由が生じた時までの間に他の保管口座又は非課税管理勘定若しくは継続管理勘定への移管（前項第二号ヘ（１）に規定する政令で定める事由による移管を除く。以下この号及び第四号において同じ。）があつた未成年者口座内上場株式等については第四項の規定の適用がなかつたものとし、かつ、当該契約不履行等事由が生じた時に、その移管があつた時における払出し時の金額により未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
art-37-14-2/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-6/item-2
with regard to listed shares, etc. in a minor's account that were subject to a transfer of custody to any other custody account or to a tax-exempt management account or continuing management account (excluding a transfer of custody due to an event specified by Cabinet Order prescribed in item (ii), (f), (1) of the preceding paragraph; the same applies hereinafter in this item and in item (iv)) during the period from the time the minor's account was opened until the time the event of non-performance of contract, etc. occurred, the provisions of paragraph (4) are deemed not to have applied, and those listed shares, etc. in a minor's account are deemed to have been transferred, at the time the event of non-performance of contract, etc. occurred, by a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account, for the amount at the time of withdrawal as of the time of the transfer of custody;
machine translation, not official
**三** 契約不履行等事由の基因となつた未成年者口座内上場株式等及び契約不履行等事由が生じた時における当該未成年者口座に係る未成年者口座内上場株式等については、当該契約不履行等事由が生じた時に、その時における払出し時の金額により未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
art-37-14-2/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-6/item-3
the listed shares, etc. in a minor's account that gave rise to an event of non-performance of contract, etc. and the listed shares, etc. in a minor's account pertaining to the minor's account at the time the event of non-performance of contract, etc. occurred are deemed to have been transferred, at the time the event of non-performance of contract, etc. occurred, by a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account, for the amount at the time of withdrawal as of that time;
machine translation, not official
**四** 第二号の規定の適用を受ける当該未成年者口座を開設していた居住者又は恒久的施設を有する非居住者については、同号の移管があつた時に、その時における払出し時の金額をもつて当該移管による払出しがあつた未成年者口座内上場株式等の数に相当する数の当該未成年者口座内上場株式等と同一銘柄の株式等の取得をしたものとみなす。
art-37-14-2/par-6/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-6/item-4
a resident or a nonresident who has a permanent establishment who had opened the minor's account and to whom the provisions of item (ii) apply is deemed to have acquired, at the time of the transfer of custody referred to in that item, for the amount at the time of withdrawal as of that time, shares, etc. of the same class as the listed shares, etc. in a minor's account in a number equivalent to the number of the listed shares, etc. in a minor's account withdrawn due to the transfer of custody;
machine translation, not official
**五** 第三号の規定の適用を受ける当該未成年者口座を開設していた居住者又は恒久的施設を有する非居住者については、当該契約不履行等事由が生じた時に、その時における払出し時の金額をもつて同号の未成年者口座内上場株式等（前項第二号ヘ（２）に規定する譲渡又は贈与がされたものを除く。）の数に相当する数の当該未成年者口座内上場株式等と同一銘柄の株式等の取得をしたものと、第三号の未成年者口座内上場株式等を贈与により取得した者については、当該契約不履行等事由が生じた時に、その時における払出し時の金額をもつて当該未成年者口座内上場株式等と同一銘柄の株式等の取得をしたものとそれぞれみなす。
art-37-14-2/par-6/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-6/item-5
a resident or a nonresident who has a permanent establishment who had opened the minor's account and to whom the provisions of item (iii) apply is deemed to have acquired, at the time the event of non-performance of contract, etc. occurred, for the amount at the time of withdrawal as of that time, shares, etc. of the same class as the listed shares, etc. in a minor's account referred to in that item (excluding those that were transferred or given as a gift as prescribed in item (ii), (f), (2) of the preceding paragraph) in a number equivalent to the number of those listed shares, etc. in a minor's account, and a person who acquired the listed shares, etc. in a minor's account referred to in item (iii) by gift is deemed to have acquired, at the time the event of non-performance of contract, etc. occurred, for the amount at the time of withdrawal as of that time, shares, etc. of the same class as those listed shares, etc. in a minor's account.
machine translation, not official
**第七項** 前項の場合において、同項第一号から第三号までの規定により譲渡があつたものとみなされる未成年者口座内上場株式等に係る収入金額が当該未成年者口座内上場株式等の所得税法第三十三条第三項に規定する取得費及びその譲渡に要した費用の額の合計額又はその譲渡に係る必要経費に満たない場合におけるその不足額は、所得税に関する法令の規定の適用については、ないものとみなす。
art-37-14-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-7
In the case referred to in the preceding paragraph, where the revenue pertaining to listed shares, etc. in a minor's account deemed to have been transferred under the provisions of items (i) through (iii) of that paragraph is less than the sum of the acquisition cost of the listed shares, etc. in a minor's account and the expenses required for the transfer thereof as prescribed in Article 33, paragraph (3) of the Income Tax Act, or is less than the necessary expenses for the transfer thereof, the amount of the shortfall is deemed not to exist for the purpose of applying the provisions of laws and regulations concerning income tax.
machine translation, not official
**第八項** 未成年者口座及び課税未成年者口座を開設する居住者又は恒久的施設を有する非居住者の基準年の前年十二月三十一日又は令和五年十二月三十一日のいずれか早い日までに当該未成年者口座又は課税未成年者口座につき契約不履行等事由が生じた場合には、当該未成年者口座が開設されている金融商品取引業者等は、当該契約不履行等事由が生じたことによる未成年者口座の廃止の際、第一号に掲げる金額から第二号に掲げる金額を控除した金額に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
art-37-14-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-8
Where an event of non-performance of contract, etc. occurs with respect to a minor's account or taxable minor's account by December 31 of the year preceding the reference year of the resident or the nonresident who has a permanent establishment who opens the minor's account and taxable minor's account or December 31, 2023, whichever is earlier, the financial instruments business operator, etc. with which the minor's account is opened must, upon the closure of the minor's account due to the occurrence of the event of non-performance of contract, etc., collect income tax in the amount calculated by multiplying the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) by a tax rate of 15 percent, and must pay it to the State no later than the 10th day of the month following the month that includes the day of the collection:
machine translation, not official
**一** 次に掲げる金額の合計額
art-37-14-2/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-8/item-1
the total of the following amounts:
machine translation, not official
**イ** 当該未成年者口座を開設した日から当該廃止の日までの間に支払われた当該未成年者口座に係る未成年者口座内上場株式等の譲渡の対価の額の合計額（当該譲渡の対価のうち、その金銭その他の資産を当該未成年者口座と同時に設けられた課税未成年者口座に預入れ又は預託をしなかつたものの額を除く。）
art-37-14-2/par-8/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-8/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-8/item-1/sub-1
the total amount of consideration for the transfer of listed shares, etc. in a minor's account pertaining to the minor's account paid during the period from the day on which the minor's account was opened until the day of the closure (excluding the amount of that part of the consideration for the transfer whose money or other assets were not deposited or entrusted in the taxable minor's account established at the same time as the minor's account);
machine translation, not official
**ロ** 当該未成年者口座を開設した日から当該廃止の日までの間に当該未成年者口座から課税未成年者口座に移管がされた上場株式等の当該移管があつた時における払出し時の金額の合計額
art-37-14-2/par-8/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-8/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-8/item-1/sub-2
the total of the amounts at the time of withdrawal, as of the time of the transfer of custody, of listed shares, etc. whose custody was transferred from the minor's account to a taxable minor's account during the period from the day on which the minor's account was opened until the day of the closure;
machine translation, not official
**ハ** 当該未成年者口座を廃止した日において当該未成年者口座に係る振替口座簿に記載若しくは記録がされ、又は保管の委託がされている上場株式等の同日における払出し時の金額の合計額
art-37-14-2/par-8/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-8/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-8/item-1/sub-3
the total of the amounts at the time of withdrawal, as of the day on which the minor's account was closed, of the listed shares, etc. entered or recorded in the transfer account book pertaining to the minor's account or deposited for custody in the minor's account on that day;
machine translation, not official
**二** 当該未成年者口座を開設した日から当該未成年者口座を廃止した日までの間において当該未成年者口座に記載若しくは記録又は保管の委託がされた第五項第二号ロ（１）（ｉ）に掲げる上場株式等の取得対価の額及びその取得に要した費用の額並びにその譲渡に要した費用の額の合計額（その譲渡の対価に係る金銭その他の資産を、当該未成年者口座と同時に設けられた課税未成年者口座に預入れ又は預託をしなかつた未成年者口座内上場株式等の取得対価の額及びその取得に要した費用の額並びにその譲渡に要した費用の額その他の政令で定める金額を除く。）
art-37-14-2/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-8/item-2
the total of the amount of consideration for acquisition and the amount of expenses required for the acquisition, and the amount of expenses required for the transfer, of the listed shares, etc. listed in paragraph (5), item (ii), (b), (1), (i) that were entered or recorded in, or deposited for custody in, the minor's account during the period from the day on which the minor's account was opened until the day on which the minor's account was closed (excluding the amount of consideration for acquisition and the amount of expenses required for the acquisition, and the amount of expenses required for the transfer, of listed shares, etc. in a minor's account whose money or other assets pertaining to the consideration for the transfer were not deposited or entrusted in the taxable minor's account established at the same time as the minor's account, and other amounts specified by Cabinet Order).
machine translation, not official
**第九項** 前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。
art-37-14-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-9
Income tax to be collected and paid pursuant to the provisions of the preceding paragraph is deemed to be income tax pertaining to withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of that Act, the Act on General Rules for National Taxes, and the National Tax Collection Act apply.
machine translation, not official
**第十項** その年分の所得税に係る未成年者口座を有していた居住者又は恒久的施設を有する非居住者で、当該未成年者口座に係る未成年者口座内上場株式等の譲渡につき第六項（第一号から第三号までに係る部分に限る。）の規定に基づいて計算された当該未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額を有するものは、その年分の所得税については、第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額若しくは第三十七条の十二の二第二項若しくは第六項に規定する上場株式等に係る譲渡損失の金額又は所得税法第百二十一条第一項（同法第百六十六条において準用する場合を含む。）に規定する給与所得及び退職所得以外の所得金額若しくは同法第百二十一条第三項（同法第百六十六条において準用する場合を含む。）に規定する公的年金等に係る雑所得以外の所得金額の計算上当該未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額を除外したところにより、同法第百二十条から第百二十七条まで（これらの規定を同法第百六十六条において準用する場合を含む。）の規定及び第三十七条の十二の二第九項（第三十七条の十三の三第十項において準用する場合を含む。）において準用する同法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定を適用することができる。
art-37-14-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-10
A resident or a nonresident who has a permanent establishment who held a minor's account with respect to income tax for a year and who has the amount of business income, the amount of capital gains, and the amount of miscellaneous income from the transfer of listed shares, etc. in a minor's account pertaining to the minor's account, as calculated under the provisions of paragraph (6) (limited to the part pertaining to items (i) through (iii)) for the transfer of those listed shares, etc. in a minor's account, may, with respect to income tax for that year, apply the provisions of Articles 120 through 127 of the Income Tax Act (including the cases where those provisions are applied mutatis mutandis pursuant to Article 166 of that Act) and the provisions of Article 123, paragraph (1) of that Act (including the cases where it is applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to Article 37-12-2, paragraph (9) (including the cases where it is applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10)), by excluding the amount of business income, the amount of capital gains, or the amount of miscellaneous income from the transfer of the listed shares, etc. in a minor's account in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1), the amount of losses from the transfer of listed shares, etc. prescribed in Article 37-12-2, paragraph (2) or (6), the amount of income other than employment income and retirement income prescribed in Article 121, paragraph (1) of the Income Tax Act (including the cases where it is applied mutatis mutandis pursuant to Article 166 of that Act), or the amount of income other than miscellaneous income from public pensions, etc. prescribed in Article 121, paragraph (3) of that Act (including the cases where it is applied mutatis mutandis pursuant to Article 166 of that Act).
machine translation, not official
**第十一項** 前項に規定する居住者又は恒久的施設を有する非居住者のその年分の所得税について国税通則法第二十五条の規定による決定（当該決定に係る同法第二十四条又は第二十六条の規定による更正を含む。）をする場合におけるこれらの規定の適用については、同項の規定に該当する未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額は、これらの条に規定する課税標準等には含まれないものとする。
art-37-14-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-11
For the purpose of applying those provisions in the case where a determination under Article 25 of the Act on General Rules for National Taxes (including a reassessment under Article 24 or 26 of that Act pertaining to the determination) is made with respect to income tax for a year of a resident or a nonresident who has a permanent establishment prescribed in the preceding paragraph, the amount of business income, the amount of capital gains, or the amount of miscellaneous income from the transfer of listed shares, etc. in a minor's account that falls under the provisions of that paragraph is not to be included in the tax base, etc. prescribed in those Articles.
machine translation, not official
**第十二項** 未成年者非課税適用確認書の交付を受けようとする居住者又は恒久的施設を有する非居住者は、その者の氏名、生年月日、住所（国内に住所を有しない者にあつては、財務省令で定める場所。以下この条において同じ。）及び個人番号（既に個人番号を告知している者として政令で定める者（第十五項において「番号既告知者」という。）にあつては、氏名、生年月日及び住所。次項及び第十四項において同じ。）その他の財務省令で定める事項を記載した申請書を、平成二十八年一月一日から令和五年九月三十日までの間に、金融商品取引業者等の営業所の長に提出（当該申請書の提出に代えて行う電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法による当該申請書に記載すべき事項の提供を含む。次項、第十五項及び第十六項において同じ。）をしなければならない。
art-37-14-2/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-12
A resident or a nonresident who has a permanent establishment who seeks to be issued a written confirmation of tax exemption for a minor must submit a written application stating the person's name, date of birth, address (for a person who has no address in Japan, the place specified by Order of the Ministry of Finance; the same applies hereinafter in this Article), and individual number (for a person specified by Cabinet Order as a person who has already notified their individual number (referred to as a "person who has already notified the individual number" in paragraph (15)), the name, date of birth, and address; the same applies in the following paragraph and paragraph (14)), and other matters specified by Order of the Ministry of Finance, to the head of the business office of a financial instruments business operator, etc. during the period from January 1, 2016, to September 30, 2023 (such submission includes the provision, by a method using an electronic data processing system or any other method using information and communications technology in lieu of the submission of the written application, of the matters to be stated in the written application; the same applies in the following paragraph and paragraphs (15) and (16)).
machine translation, not official
**第十三項** 前項の申請書の提出をしようとする居住者又は恒久的施設を有する非居住者は、政令で定めるところにより、その提出をする際、同項の金融商品取引業者等の営業所の長に、その者の住民票の写しその他の政令で定める書類を提示し、又は第三十七条の十一の三第四項に規定する署名用電子証明書等を送信して氏名、生年月日、住所及び個人番号を告知し、当該告知をした事項につき確認を受けなければならない。
art-37-14-2/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-13
A resident or a nonresident who has a permanent establishment who seeks to submit the written application referred to in the preceding paragraph must, pursuant to the provisions of Cabinet Order, at the time of the submission, notify the head of the business office of the financial instruments business operator, etc. referred to in that paragraph of the person's name, date of birth, address, and individual number, by presenting a copy of the person's certificate of residence or any other document specified by Cabinet Order or by transmitting an electronic certificate for signature, etc. prescribed in Article 37-11-3, paragraph (4), and must have the notified matters confirmed.
machine translation, not official
**第十四項** 金融商品取引業者等の営業所の長は、前項の告知を受けたものと異なる氏名、生年月日、住所及び個人番号が記載されている同項の申請書については、これを受理することができない。
art-37-14-2/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-14
The head of the business office of a financial instruments business operator, etc. may not accept a written application referred to in the preceding paragraph in which a name, date of birth, address, and individual number different from those notified under that paragraph are stated.
machine translation, not official
**第十五項** 第十二項の申請書の提出を受けた同項の金融商品取引業者等の営業所の長は、その提出を受けた後速やかに、当該申請書に記載された事項（番号既告知者から提出を受けた申請書にあつては、当該事項及びその者の個人番号。以下この項及び次項において「申請事項」という。）を、特定電子情報処理組織を使用する方法により当該金融商品取引業者等の営業所の所在地の所轄税務署長（次項において「所轄税務署長」という。）に提供しなければならない。この場合において、当該金融商品取引業者等の営業所の長は、当該申請書につき帳簿を備え、当該申請書の提出をした者の各人別に、申請事項を記載し、又は記録しなければならない。
art-37-14-2/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-15
The head of the business office of the financial instruments business operator, etc. referred to in paragraph (12) that has received the written application referred to in that paragraph must, promptly after receiving it, provide the matters stated in the written application (for a written application received from a person who has already notified the individual number, those matters and the person's individual number; hereinafter referred to as "application particulars" in this paragraph and the following paragraph) to the competent district director with jurisdiction over the location of the business office of the financial instruments business operator, etc. (referred to as the "competent district director" in the following paragraph), by a method using a specified electronic data processing system. In this case, the head of the business office of the financial instruments business operator, etc. must keep books regarding the written application, and must enter or record the application particulars for each person who submitted the written application.
machine translation, not official
**第十六項** 前項の申請事項の提供を受けた所轄税務署長は、当該申請事項に係る申請書の提出をした居住者又は恒久的施設を有する非居住者（以下この項において「申請者」という。）についての当該申請事項の提供を受けた時前における当該所轄税務署長又は他の税務署長に対する前項の規定による申請事項の提供の有無の確認をするものとし、当該確認をした当該所轄税務署長は、次の各号に掲げる場合の区分に応じ当該各号に定める書類又は書面を、当該申請事項に係る申請書の提出を受けた金融商品取引業者等の営業所の長を経由して当該申請者に交付しなければならない。
art-37-14-2/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-16
The competent district director who has received the application particulars referred to in the preceding paragraph is to confirm whether application particulars under the provisions of the preceding paragraph had been provided to that competent district director or to any other district director, before the time of receiving those application particulars, with respect to the resident or the nonresident who has a permanent establishment who submitted the written application to which the application particulars pertain (hereinafter referred to as the "applicant" in this paragraph), and the competent district director who has made the confirmation must deliver to the applicant, via the head of the business office of the financial instruments business operator, etc. that received the written application to which the application particulars pertain, the document or written statement specified in each of the following items according to the case listed in that item:
machine translation, not official
**一** 当該申請事項の提供を受けた時前に当該所轄税務署長及び他の税務署長に対して申請事項の提供がない場合 未成年者非課税適用確認書
art-37-14-2/par-16/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-16/item-1
where no application particulars had been provided to the competent district director or any other district director before the time of receiving the application particulars: A written confirmation of tax exemption for a minor;
machine translation, not official
**二** 前号に掲げる場合以外の場合 未成年者非課税適用確認書の交付を行わない旨その他財務省令で定める事項を記載した書面
art-37-14-2/par-16/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-16/item-2
cases other than the case listed in the preceding item: A written statement stating that a written confirmation of tax exemption for a minor will not be delivered and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第十七項** 第十三項及び第十四項の規定は、未成年者口座開設届出書の提出をする居住者又は恒久的施設を有する非居住者及び当該未成年者口座開設届出書の提出を受けた金融商品取引業者等の営業所の長について準用する。
art-37-14-2/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-17 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-17
The provisions of paragraphs (13) and (14) apply mutatis mutandis to a resident or a nonresident who has a permanent establishment who submits a written notification of opening of a minor's account and to the head of the business office of the financial instruments business operator, etc. that has received the written notification of opening of a minor's account.
machine translation, not official
**第十八項** 現に未成年者口座を開設している居住者又は恒久的施設を有する非居住者は、当該未成年者口座が開設されている金融商品取引業者等の営業所の長及び当該金融商品取引業者等の営業所の長以外の金融商品取引業者等の営業所の長に対し、未成年者口座開設届出書の提出をすることはできない。
art-37-14-2/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-18 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-18
A resident or a nonresident who has a permanent establishment who currently has a minor's account opened may not submit a written notification of opening of a minor's account to the head of the business office of the financial instruments business operator, etc. at which the minor's account is opened or to the head of a business office of a financial instruments business operator, etc. other than that head.
machine translation, not official
**第十九項** 未成年者非課税適用確認書を添付した未成年者口座開設届出書の提出を受けた金融商品取引業者等の営業所の長は、その提出を受けた後速やかに、その未成年者口座開設届出書の提出をした居住者又は恒久的施設を有する非居住者の氏名、生年月日及び個人番号その他の財務省令で定める事項を、特定電子情報処理組織を使用する方法により当該金融商品取引業者等の営業所の所在地の所轄税務署長に提供しなければならない。
art-37-14-2/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-19 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-19
The head of the business office of a financial instruments business operator, etc. that has received a written notification of opening of a minor's account with a written confirmation of tax exemption for a minor attached must, promptly after receiving it, provide the name, date of birth, and individual number of the resident or the nonresident who has a permanent establishment who submitted the written notification of opening of a minor's account, and other matters specified by Order of the Ministry of Finance, to the competent district director with jurisdiction over the location of the business office of the financial instruments business operator, etc., by a method using a specified electronic data processing system.
machine translation, not official
**第二十項** 未成年者口座を開設している居住者又は恒久的施設を有する非居住者が当該未成年者口座につき第九条の九及び第一項から第四項までの規定の適用を受けることをやめようとする場合には、その者は、当該未成年者口座が開設されている金融商品取引業者等の営業所の長に、当該未成年者口座を廃止する旨その他の財務省令で定める事項を記載した届出書（以下第二十二項までにおいて「未成年者口座廃止届出書」という。）の提出（当該未成年者口座廃止届出書の提出に代えて行う電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法による当該未成年者口座廃止届出書に記載すべき事項の提供を含む。以下第二十二項までにおいて同じ。）をしなければならないものとし、次の各号に掲げる場合には、当該各号に定める時又は日に、当該各号の未成年者口座を開設している居住者又は恒久的施設を有する非居住者が、当該未成年者口座が開設されている金融商品取引業者等の営業所の長に未成年者口座廃止届出書の提出をしたものとみなす。
art-37-14-2/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-20 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-20
Where a resident or a nonresident who has a permanent establishment who has opened a minor's account seeks to cease receiving the application of the provisions of Article 9-9 and paragraphs (1) through (4) with regard to the minor's account, the person must submit, to the head of the business office of the financial instruments business operator, etc. at which the minor's account is opened, a written notification stating that the minor's account is to be closed and other matters specified by Order of the Ministry of Finance (hereinafter referred to as a "written notification of closure of a minor's account" through paragraph (22)) (such submission includes the provision, by a method using an electronic data processing system or any other method using information and communications technology in lieu of the submission of the written notification of closure of a minor's account, of the matters to be stated in the written notification of closure of a minor's account; the same applies hereinafter through paragraph (22)), and in the cases listed in the following items, the resident or the nonresident who has a permanent establishment who has opened the minor's account referred to in each of those items is deemed to have submitted a written notification of closure of a minor's account to the head of the business office of the financial instruments business operator, etc. at which the minor's account is opened, at the time or on the day specified in that item:
machine translation, not official
**一** 未成年者口座管理契約若しくは課税未成年者口座管理契約又はこれらの履行につき未成年者口座等廃止事由又は課税未成年者口座等廃止事由が生じたことにより未成年者口座が廃止された場合 これらの事由が生じた時
art-37-14-2/par-20/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-20/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-20/item-1
where a minor's account has been closed due to the occurrence of grounds for closure of a minor's account, etc. or an event for closing a taxable minor's account, etc. with respect to a contract for management of a minor's account or contract for managing a taxable minor's account or the performance thereof: The time those events occurred;
machine translation, not official
**二** 居住者又は恒久的施設を有する非居住者が次に掲げる日のいずれか遅い日において未成年者口座を開設している場合 同日
art-37-14-2/par-20/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-20/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-20/item-2
where a resident or a nonresident who has a permanent establishment has a minor's account opened on the later of the following days: That day.
machine translation, not official
**イ** 当該未成年者口座に設けられる非課税管理勘定に係る年分のうち最も新しい年分の非課税管理勘定が設けられた日の属する年の一月一日から五年を経過する日の翌日又は対象年（当該居住者又は恒久的施設を有する非居住者がその年一月一日において十八歳である年をいう。）の一月一日のいずれか遅い日
art-37-14-2/par-20/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-20/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-20/item-2/sub-1
the day following the day on which five years have elapsed from January 1 of the year that includes the day on which the tax-exempt management account for the most recent year, among the years for which tax-exempt management accounts are established in the minor's account, was established, or January 1 of the target year (meaning the year in which the resident or the nonresident who has a permanent establishment is 18 years of age on January 1 of that year), whichever is later;
machine translation, not official
**ロ** 令和八年一月一日
art-37-14-2/par-20/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-20/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-20/item-2/sub-2
January 1, 2026.
machine translation, not official
**第二十一項** 未成年者口座廃止届出書の提出があつた場合には、その提出があつた時に当該未成年者口座廃止届出書に係る未成年者口座が廃止されるものとし、当該未成年者口座に受け入れていた上場株式等につき当該提出の時後に支払を受けるべき第九条の九第一項に規定する配当等及び当該提出の時後に行う当該上場株式等の譲渡による所得については、同項及び第一項から第三項までの規定は、適用しない。
art-37-14-2/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-21 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-21
Where a written notification of closure of a minor's account has been submitted, the minor's account to which the written notification of closure of a minor's account pertains is to be closed at the time of the submission, and the provisions of Article 9-9, paragraph (1) and paragraphs (1) through (3) do not apply to dividends and similar income prescribed in that paragraph that are to be received after the time of the submission with respect to listed shares, etc. that had been accepted into the minor's account, or to income from the transfer of those listed shares, etc. made after the time of the submission.
machine translation, not official
**第二十二項** 未成年者口座廃止届出書の提出を受けた金融商品取引業者等の営業所の長は、その提出を受けた後速やかに、当該未成年者口座廃止届出書の提出をした者の氏名及び個人番号、未成年者口座廃止届出書の提出を受けた旨、未成年者口座を廃止した年月日その他の財務省令で定める事項（以下この項及び第二十四項において「廃止届出事項」という。）を特定電子情報処理組織を使用する方法により当該金融商品取引業者等の営業所の所在地の所轄税務署長に提供しなければならないものとし、当該廃止届出事項の提供をした金融商品取引業者等の営業所の長は、当該未成年者口座廃止届出書（当該居住者又は恒久的施設を有する非居住者がその年一月一日において十七歳である年の九月三十日又は令和五年九月三十日のいずれか早い日までに提出がされたものに限り、当該提出の日の属する年の一月一日において十七歳である居住者又は恒久的施設を有する非居住者が開設している未成年者口座で当該未成年者口座に係る同日の属する年分の非課税管理勘定に上場株式等の受入れをしていたものに係る未成年者口座廃止届出書を除く。）の提出をした居住者又は恒久的施設を有する非居住者に対し、未成年者口座廃止通知書を交付しなければならない。
art-37-14-2/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-22 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-22
The head of the business office of a financial instruments business operator, etc. that has received a written notification of closure of a minor's account must, promptly after receiving it, provide the name and individual number of the person who submitted the written notification of closure of a minor's account, the fact that the written notification of closure of a minor's account has been received, the date on which the minor's account was closed, and other matters specified by Order of the Ministry of Finance (hereinafter referred to as "closure notification particulars" in this paragraph and paragraph (24)) to the competent district director with jurisdiction over the location of the business office of the financial instruments business operator, etc., by a method using a specified electronic data processing system, and the head of the business office of the financial instruments business operator, etc. that has provided the closure notification particulars must deliver a written notice of closure of a minor's account to the resident or the nonresident who has a permanent establishment who submitted the written notification of closure of a minor's account (limited to one submitted by September 30 of the year in which the resident or the nonresident who has a permanent establishment is 17 years of age on January 1 of that year or September 30, 2023, whichever is earlier, and excluding a written notification of closure of a minor's account pertaining to a minor's account opened by a resident or a nonresident who has a permanent establishment who is 17 years of age on January 1 of the year that includes the day of the submission, in which listed shares, etc. had been accepted into the tax-exempt management account for the year that includes that January 1).
machine translation, not official
**第二十三項** 未成年者口座開設届出書に添付して提出される未成年者口座廃止通知書の提出を受けた金融商品取引業者等の営業所の長は、その提出を受けた後速やかに、当該提出をした居住者又は恒久的施設を有する非居住者の氏名及び個人番号、当該未成年者口座廃止通知書の提出を受けた旨、当該未成年者口座廃止通知書に記載された未成年者口座が廃止された年月日（次項において「廃止年月日」という。）その他の財務省令で定める事項（以下この項及び次項において「提出事項」という。）を特定電子情報処理組織を使用する方法により当該金融商品取引業者等の営業所の所在地の所轄税務署長（同項において「所轄税務署長」という。）に提供しなければならない。この場合において、当該金融商品取引業者等の営業所の長は、当該未成年者口座廃止通知書につき帳簿を備え、当該未成年者口座廃止通知書を提出した者の各人別に、提出事項を記載し、又は記録しなければならない。
art-37-14-2/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-23 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-23
The head of the business office of a financial instruments business operator, etc. that has received a written notice of closure of a minor's account submitted as an attachment to a written notification of opening of a minor's account must, promptly after receiving it, provide the name and individual number of the resident or the nonresident who has a permanent establishment who made the submission, the fact that the written notice of closure of a minor's account has been received, the date on which the minor's account stated in the written notice of closure of a minor's account was closed (referred to as the "date of closure" in the following paragraph), and other matters specified by Order of the Ministry of Finance (hereinafter referred to as "matters submitted" in this paragraph and the following paragraph) to the competent district director with jurisdiction over the location of the business office of the financial instruments business operator, etc. (referred to as the "competent district director" in that paragraph), by a method using a specified electronic data processing system. In this case, the head of the business office of the financial instruments business operator, etc. must keep books regarding the written notice of closure of a minor's account, and must enter or record the matters submitted for each person who submitted the written notice of closure of a minor's account.
machine translation, not official
**第二十四項** 当該提出事項の提供を受けた所轄税務署長は、当該未成年者口座廃止通知書を提出した居住者又は恒久的施設を有する非居住者（以下この項において「提出者」という。）に係る第二十二項の規定による廃止届出事項（当該提出事項に係る廃止年月日と同一のものに限る。）の提供の有無を確認するものとし、当該確認をした所轄税務署長は、次の各号に掲げる場合の区分に応じ当該各号に定める事項を、当該提出事項の提供をした金融商品取引業者等の営業所の長に、電子情報処理組織（国税庁の使用に係る電子計算機と当該金融商品取引業者等の営業所の長の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法により提供しなければならない。
art-37-14-2/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-24 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-24
The competent district director who has received the matters submitted is to confirm whether closure notification particulars under the provisions of paragraph (22) (limited to those stating the same date as the date of closure pertaining to the matters submitted) have been provided with respect to the resident or the nonresident who has a permanent establishment who submitted the written notice of closure of a minor's account (hereinafter referred to as the "submitter" in this paragraph), and the competent district director who has made the confirmation must provide the matters specified in each of the following items according to the case listed in that item to the head of the business office of the financial instruments business operator, etc. that provided the matters submitted, by a method using an electronic data processing system (meaning an electronic data processing system connecting, through a telecommunications line, a computer used by the National Tax Agency and a computer used by the head of the business office of the financial instruments business operator, etc.):
machine translation, not official
**一** 当該提出者に係る廃止届出事項の提供がある場合（次号に掲げる場合に該当する場合を除く。） 当該金融商品取引業者等の営業所における当該提出者の未成年者口座の開設ができる旨その他財務省令で定める事項
art-37-14-2/par-24/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-24/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-24/item-1
where closure notification particulars pertaining to the submitter have been provided (excluding cases that fall under the case listed in the following item): The fact that the submitter may open a minor's account at the business office of the financial instruments business operator, etc. and other matters specified by Order of the Ministry of Finance;
machine translation, not official
**二** 当該提出者に係る廃止届出事項の提供がない場合又は当該提出事項の提供を受けた時前に既に当該所轄税務署長若しくは他の税務署長に対して同一の提出者に係る提出事項（廃止年月日が同一のものに限る。）の提供がある場合 当該金融商品取引業者等の営業所における当該提出者の未成年者口座の開設ができない旨及びその理由その他財務省令で定める事項
art-37-14-2/par-24/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-24/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-24/item-2
where no closure notification particulars pertaining to the submitter have been provided, or where matters submitted pertaining to the same submitter (limited to those stating the same date of closure) had already been provided to the competent district director or any other district director before the time of receiving the matters submitted: The fact that the submitter may not open a minor's account at the business office of the financial instruments business operator, etc., the reason therefor, and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第二十五項** 金融商品取引業者等の営業所の長が、政令で定めるところにより第十五項、第十九項、第二十二項、第二十三項その他政令で定める規定に規定する所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、当該金融商品取引業者等の営業所の長は、これらの規定にかかわらず、特定電子情報処理組織を使用する方法により、これらの規定により提供すべきこととされている事項（以下この項において「提供事項」という。）を財務省令で定める税務署長に提供することができる。この場合において、当該金融商品取引業者等の営業所の長は、当該提供事項を所轄税務署長に提供したものとみなして、第九条の九及びこの条の規定を適用する。
art-37-14-2/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-25 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-25
Where the head of the business office of a financial instruments business operator, etc. has obtained, pursuant to the provisions of Cabinet Order, the approval of the competent district director prescribed in paragraph (15), (19), (22), or (23) or any other provision specified by Cabinet Order (hereinafter referred to as the "competent district director" in this paragraph), the head of the business office of the financial instruments business operator, etc. may, notwithstanding those provisions, provide the matters required to be provided under those provisions (hereinafter referred to as the "matters to be provided" in this paragraph) to the district director specified by Order of the Ministry of Finance, by a method using a specified electronic data processing system. In this case, the provisions of Article 9-9 and this Article apply by deeming that the head of the business office of the financial instruments business operator, etc. has provided the matters to be provided to the competent district director.
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**第二十六項** 第十七項から前項までに定めるもののほか、第十六項の所轄税務署長が同項の金融商品取引業者等の営業所の長を経由して同項各号に定める書類又は書面の交付をする際に当該所轄税務署長が当該金融商品取引業者等の営業所の長に提供すべき情報に関する事項、金融商品取引業者等が未成年者口座につき備え付けるべき帳簿に関する事項、未成年者口座開設届出書の提出をした個人がその提出後当該未成年者口座開設届出書に記載した事項を変更した若しくは変更する場合又は出国をする場合における届出に関する事項その他第一項から第十六項までの規定の適用に関し必要な事項は、政令で定める。
art-37-14-2/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-26 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-26
In addition to what is provided for in paragraph (17) through the preceding paragraph, matters concerning the information to be provided by the competent district director referred to in paragraph (16) to the head of the business office of the financial instruments business operator, etc. referred to in that paragraph when the competent district director delivers the document or written statement specified in the items of that paragraph via that head of the business office, matters concerning books to be kept by a financial instruments business operator, etc. with regard to minor's accounts, matters concerning the notification in the case where an individual who has submitted a written notification of opening of a minor's account has changed or is to change any matter stated in the written notification of opening of a minor's account after its submission or in the case of the individual's absence from Japan, and other necessary matters concerning the application of the provisions of paragraphs (1) through (16) are specified by Cabinet Order.
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**第二十七項** 金融商品取引業者等は、その年において当該金融商品取引業者等の営業所に開設されていた未成年者口座がある場合には、財務省令で定めるところにより、当該未成年者口座を開設した居住者又は恒久的施設を有する非居住者の氏名、住所及び個人番号、その年中に当該未成年者口座において処理された上場株式等の譲渡の対価の額、当該未成年者口座に係る未成年者口座内上場株式等の配当等の額その他の財務省令で定める事項を記載した報告書を作成し、その年の翌年一月三十一日までに、当該金融商品取引業者等の当該未成年者口座を開設する営業所の所在地の所轄税務署長に提出しなければならない。
art-37-14-2/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-27 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-27
Where, in a year, there was a minor's account opened at a business office of a financial instruments business operator, etc., the financial instruments business operator, etc. must, pursuant to the provisions of Order of the Ministry of Finance, prepare a report stating the name, address, and individual number of the resident or the nonresident who has a permanent establishment who opened the minor's account, the amount of consideration for the transfer of listed shares, etc. processed in the minor's account during that year, the amount of dividends, etc. on listed shares, etc. in a minor's account pertaining to the minor's account, and other matters specified by Order of the Ministry of Finance, and must submit it, no later than January 31 of the year following that year, to the competent district director with jurisdiction over the location of the business office of the financial instruments business operator, etc. at which the minor's account is opened.
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**第二十八項** 第八項の場合において、同項の金融商品取引業者等は、同項の契約不履行等事由が生じた日の属する月の翌月末日までに同項の居住者又は恒久的施設を有する非居住者に前項に規定する報告書を交付しなければならない。
art-37-14-2/par-28 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-28 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-28
In the case referred to in paragraph (8), the financial instruments business operator, etc. referred to in that paragraph must deliver the report prescribed in the preceding paragraph to the resident or the nonresident who has a permanent establishment referred to in paragraph (8) no later than the last day of the month following the month that includes the day on which the event of non-performance of contract, etc. referred to in that paragraph occurred.
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**第二十九項** 金融商品取引業者等は、前項の規定による報告書の交付に代えて、同項に規定する居住者又は恒久的施設を有する非居住者の承諾を得て、当該報告書に記載すべき事項を第三十七条の十一の三第九項に規定する電磁的方法により提供することができる。ただし、当該居住者又は恒久的施設を有する非居住者の請求があるときは、当該報告書をその者に交付しなければならない。
art-37-14-2/par-29 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-29 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-29
In lieu of delivering the report under the preceding paragraph, a financial instruments business operator, etc. may, with the consent of the resident or the nonresident who has a permanent establishment prescribed in that paragraph, provide the matters to be stated in the report by electronic or magnetic means prescribed in Article 37-11-3, paragraph (9); provided, however, that when requested by the resident or the nonresident who has a permanent establishment, the financial instruments business operator, etc. must deliver the report to that person.
machine translation, not official
**第三十項** 前項本文の場合において、同項の金融商品取引業者等は、第二十八項の報告書を交付したものとみなす。
art-37-14-2/par-30 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-30 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-30
In the case referred to in the main clause of the preceding paragraph, the financial instruments business operator, etc. referred to in that paragraph is deemed to have delivered the report referred to in paragraph (28).
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**第三十一項** 未成年者口座において処理された上場株式等の譲渡又は未成年者口座内上場株式等の配当等に係る所得税法第二百二十四条、第二百二十四条の三及び第二百二十五条の規定の特例その他第二十七項及び第二十八項の規定の適用に関し必要な事項は、政令で定める。
art-37-14-2/par-31 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-31 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-31
Special provisions of Articles 224, 224-3, and 225 of the Income Tax Act concerning the transfer of listed shares, etc. processed in a minor's account or dividends, etc. on listed shares, etc. in a minor's account, and other necessary matters concerning the application of the provisions of paragraphs (27) and (28) are specified by Cabinet Order.
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**第三十二項** 国税庁、国税局又は税務署の当該職員は、第二十七項の報告書の提出に関する調査について必要があるときは、当該報告書を提出する義務がある者に質問し、その者の未成年者口座及び当該未成年者口座における上場株式等の取扱いに関する帳簿書類その他の物件を検査し、又は当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-37-14-2/par-32 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-32 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-32
When it is necessary for an investigation concerning the submission of the report referred to in paragraph (27), the relevant officials of the National Tax Agency, a Regional Taxation Bureau, or a tax office may ask questions of a person obligated to submit the report, inspect the person's minor's account and the books and documents or other articles concerning the handling of listed shares, etc. in the minor's account, or request the presentation or submission of those articles (including copies thereof).
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**第三十三項** 国税庁、国税局又は税務署の当該職員は、第二十七項の報告書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。
art-37-14-2/par-33 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-33 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-33
When it is necessary for an investigation concerning the submission of the report referred to in paragraph (27), the relevant officials of the National Tax Agency, a Regional Taxation Bureau, or a tax office may retain articles submitted in the investigation.
machine translation, not official
**第三十四項** 国税庁、国税局又は税務署の当該職員は、第三十二項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-37-14-2/par-34 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-34 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-34
When asking questions, conducting an inspection, or requesting presentation or submission under paragraph (32), the relevant officials of the National Tax Agency, a Regional Taxation Bureau, or a tax office must carry a certificate showing their identification and must present it if requested by a person concerned.
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**第三十五項** 第三十二項及び第三十三項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
art-37-14-2/par-35 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-35 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-35
The authority of the relevant officials under paragraphs (32) and (33) must not be construed as being granted for the purpose of criminal investigation.
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**第三十六項** 前項に定めるもののほか、第三十三項の規定の適用に関し必要な事項は、政令で定める。
art-37-14-2/par-36 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-36 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-36
In addition to what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (33) are specified by Cabinet Order.
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### 第三十七条の十四の三（合併等により外国親法人株式等の交付を受ける場合の課税の特例） — Special Provisions on Taxation in the Event of Receiving Shares of a Foreign Parent Corporation, etc. Due to a Merger, etc.
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art-37-14-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-3
**第一項** 恒久的施設を有する非居住者が、その有する株式（出資を含む。以下この条及び次条において同じ。）につき、その株式を発行した内国法人（法人税法第二条第六号に規定する公益法人等を除く。以下この条及び次条において同じ。）の特定合併により外国合併親法人の株式（同条第一項に規定する特定非適格合併により交付を受ける外国合併親法人の株式で第六十八条の二の二第五項第一号に規定する特定軽課税外国法人等（次項及び第四項において「特定軽課税外国法人等」という。）の株式に該当するもの（以下この項において「課税外国親法人株式」という。）及び当該非居住者が恒久的施設において管理する株式（以下この条において「恒久的施設管理株式」という。）に対応して交付を受けるもの（課税外国親法人株式を除く。第五項において「恒久的施設管理合併親法人株式」という。）を除く。以下この項において「外国合併親法人株式」という。）の交付を受ける場合には、その交付を受ける外国合併親法人株式の価額に相当する金額（所得税法第二十五条第一項の規定に該当する部分の金額を除く。）は、その有する株式が一般株式等（第三十七条の十第一項に規定する一般株式等をいう。次項、第三項及び次条において同じ。）に該当する場合には一般株式等に係る譲渡所得等（第三十七条の十第一項に規定する一般株式等に係る譲渡所得等をいう。次項、第三項及び次条において同じ。）に係る収入金額と、その有する株式が上場株式等（第三十七条の十一第二項に規定する上場株式等をいう。以下この条及び次条において同じ。）に該当する場合には上場株式等に係る譲渡所得等（第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等をいう。次項、第三項及び次条において同じ。）に係る収入金額とみなして、同法及びこの章の規定を適用する。
art-37-14-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-1
Where a nonresident who has a permanent establishment receives, with respect to shares held by the nonresident (including capital contributions; the same applies hereinafter in this Article and the following Article), shares of a foreign parent corporation of a merging corporation (excluding shares of a foreign parent corporation of a merging corporation received through a specified non-qualified merger prescribed in paragraph (1) of the following Article that fall under the category of shares of a specified foreign corporation with less tax burden, etc. prescribed in Article 68-2-2, paragraph (5), item (i) (referred to as a "specified foreign corporation with less tax burden, etc." in the following paragraph and paragraph (4)) (hereinafter referred to as "shares of a taxable foreign parent corporation" in this paragraph), and those received by the nonresident in correspondence to shares managed by the nonresident at a permanent establishment (hereinafter referred to as "shares managed at a permanent establishment" in this Article) (excluding shares of a taxable foreign parent corporation; referred to as "permanent establishment merger parent corporation shares" in paragraph (5)); hereinafter referred to as "shares of a foreign parent corporation of a merging corporation" in this paragraph) through a Specified Merger by the domestic corporation that issued the shares (excluding a public interest corporation, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act; the same applies hereinafter in this Article and the following Article), the amount equivalent to the value of the shares of a foreign parent corporation of a merging corporation received (excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act) is deemed to be revenue pertaining to capital gains, etc. on general shares, etc. (meaning capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1); the same applies in the following paragraph, paragraph (3), and the following Article) if the shares held by the nonresident fall under the category of general shares, etc. (meaning general shares, etc. prescribed in Article 37-10, paragraph (1); the same applies in the following paragraph, paragraph (3), and the following Article), or revenue pertaining to capital gains, etc. on listed shares, etc. (meaning capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1); the same applies in the following paragraph, paragraph (3), and the following Article) if the shares held by the nonresident fall under the category of listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (2); the same applies hereinafter in this Article and the following Article), and the provisions of that Act and this Chapter apply.
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**第二項** 恒久的施設を有する非居住者が、その有する株式につき、その株式を発行した内国法人の行つた特定分割型分割により外国分割承継親法人の株式（次条第二項に規定する特定非適格分割型分割により交付を受ける外国分割承継親法人の株式で特定軽課税外国法人等の株式に該当するもの（以下この項において「課税外国親法人株式」という。）及び当該非居住者が恒久的施設管理株式に対応して交付を受けるもの（課税外国親法人株式を除く。第五項において「恒久的施設管理分割承継親法人株式」という。）を除く。以下この項において「外国分割承継親法人株式」という。）の交付を受ける場合には、その交付を受ける外国分割承継親法人株式の価額に相当する金額（所得税法第二十五条第一項の規定に該当する部分の金額を除く。）は、その有する株式が一般株式等に該当する場合には一般株式等に係る譲渡所得等に係る収入金額と、その有する株式が上場株式等に該当する場合には上場株式等に係る譲渡所得等に係る収入金額とみなして、同法及びこの章の規定を適用する。
art-37-14-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-2
Where a nonresident who has a permanent establishment receives, with respect to shares held by the nonresident, shares of a foreign parent corporation of a successor in a company split (excluding shares of a foreign parent corporation of a successor in a company split received through a specified non-qualified company split by split-off prescribed in paragraph (2) of the following Article that fall under the category of shares of a specified foreign corporation with less tax burden, etc. (hereinafter referred to as "shares of a taxable foreign parent corporation" in this paragraph), and those received by the nonresident in correspondence to shares managed at a permanent establishment (excluding shares of a taxable foreign parent corporation; referred to as "permanent establishment split successor parent corporation shares" in paragraph (5)); hereinafter referred to as "shares of a foreign parent corporation of a successor in a company split" in this paragraph) through a specified company split by split-off carried out by the domestic corporation that issued the shares, the amount equivalent to the value of the shares of a foreign parent corporation of a successor in a company split received (excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act) is deemed to be revenue pertaining to capital gains, etc. on general shares, etc. if the shares held by the nonresident fall under the category of general shares, etc., or revenue pertaining to capital gains, etc. on listed shares, etc. if the shares held by the nonresident fall under the category of listed shares, etc., and the provisions of that Act and this Chapter apply.
machine translation, not official
**第三項** 恒久的施設を有する非居住者が、その有する株式につき、その株式を発行した内国法人の行つた特定株式分配により外国完全子法人の株式（当該非居住者が恒久的施設管理株式に対応して交付を受けるもの（第五項において「恒久的施設管理完全子法人株式」という。）を除く。以下この項において「外国完全子法人株式」という。）の交付を受ける場合には、その交付を受ける外国完全子法人株式の価額に相当する金額（所得税法第二十五条第一項の規定に該当する部分の金額を除く。）は、その有する株式が一般株式等に該当する場合には一般株式等に係る譲渡所得等に係る収入金額と、その有する株式が上場株式等に該当する場合には上場株式等に係る譲渡所得等に係る収入金額とみなして、同法及びこの章の規定を適用する。
art-37-14-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-3
Where a nonresident who has a permanent establishment receives, with respect to shares held by the nonresident, shares of a foreign wholly owned subsidiary (excluding those received by the nonresident in correspondence to shares managed at a permanent establishment (referred to as "permanent establishment wholly owned subsidiary corporation shares" in paragraph (5)); hereinafter referred to as "shares of a foreign wholly owned subsidiary" in this paragraph) through a specified share distribution carried out by the domestic corporation that issued the shares, the amount equivalent to the value of the shares of a foreign wholly owned subsidiary received (excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act) is deemed to be revenue pertaining to capital gains, etc. on general shares, etc. if the shares held by the nonresident fall under the category of general shares, etc., or revenue pertaining to capital gains, etc. on listed shares, etc. if the shares held by the nonresident fall under the category of listed shares, etc., and the provisions of that Act and this Chapter apply.
machine translation, not official
**第四項** 恒久的施設を有する非居住者が、その有する株式（以下この項において「旧株」という。）につき、その旧株を発行した内国法人の行つた特定株式交換により法人税法第二条第十二号の六の三に規定する株式交換完全親法人に対し当該旧株の譲渡をし、かつ、外国株式交換完全支配親法人の株式（次条第三項に規定する特定非適格株式交換により交付を受ける外国株式交換完全支配親法人の株式で特定軽課税外国法人等の株式に該当するもの（以下この項において「課税外国親法人株式」という。）及び当該非居住者が恒久的施設管理株式に対応して交付を受けるもの（課税外国親法人株式を除く。次項において「恒久的施設管理株式交換完全支配親法人株式」という。）を除く。以下この項において「外国株式交換完全支配親法人株式」という。）の交付を受けた場合には、当該旧株のうちその交付を受けた外国株式交換完全支配親法人株式に対応する部分の譲渡については、所得税法第百六十五条第一項の規定により同法第五十七条の四第一項の規定に準じて計算する場合における同項の規定は、適用しない。
art-37-14-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-4
Where a nonresident who has a permanent establishment has, with respect to shares held by the nonresident (hereinafter referred to as "old shares" in this paragraph), transferred the old shares to the wholly owning parent corporation in a share exchange prescribed in Article 2, item (xii)-6-3 of the Corporation Tax Act through a specified share exchange carried out by the domestic corporation that issued the old shares, and has received shares of a foreign corporation fully controlling the parent in a share exchange (excluding shares of a foreign corporation fully controlling the parent in a share exchange received through a specified non-qualified share exchange prescribed in paragraph (3) of the following Article that fall under the category of shares of a specified foreign corporation with less tax burden, etc. (hereinafter referred to as "shares of a taxable foreign parent corporation" in this paragraph), and those received by the nonresident in correspondence to shares managed at a permanent establishment (excluding shares of a taxable foreign parent corporation; referred to as "permanent establishment share exchange wholly controlling parent corporation shares" in the following paragraph); hereinafter referred to as "shares of a foreign corporation fully controlling the parent in a share exchange" in this paragraph), the provisions of Article 57-4, paragraph (1) of the Income Tax Act, in the case where a calculation is made in accordance with that paragraph pursuant to the provisions of Article 165, paragraph (1) of that Act, do not apply to the transfer of the portion of the old shares that corresponds to the shares of a foreign corporation fully controlling the parent in a share exchange received.
machine translation, not official
**第五項** 恒久的施設を有する非居住者が、恒久的施設管理外国株式（特定合併により交付を受ける恒久的施設管理合併親法人株式、特定分割型分割により交付を受ける恒久的施設管理分割承継親法人株式、特定株式分配により交付を受ける恒久的施設管理完全子法人株式及び特定株式交換により交付を受ける恒久的施設管理株式交換完全支配親法人株式をいう。以下この項において同じ。）の全部又は一部をその交付の時に当該恒久的施設において管理しなくなるものとして政令で定める行為を行つた場合には、その行為に係る恒久的施設管理外国株式について、その交付の時に当該恒久的施設において管理した後、直ちに当該非居住者の恒久的施設と所得税法第百六十一条第一項第一号に規定する事業場等との間で移転が行われたものとみなして、同号の規定を適用する。
art-37-14-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-5
Where a nonresident who has a permanent establishment has performed an act specified by Cabinet Order as an act by which all or part of the permanent establishment foreign shares (meaning permanent establishment merger parent corporation shares received through a Specified Merger, permanent establishment split successor parent corporation shares received through a specified company split by split-off, permanent establishment wholly owned subsidiary corporation shares received through a specified share distribution, and permanent establishment share exchange wholly controlling parent corporation shares received through a specified share exchange; the same applies hereinafter in this paragraph) cease to be managed at the permanent establishment at the time of their delivery, the provisions of Article 161, paragraph (1), item (i) of the Income Tax Act apply by deeming that the permanent establishment foreign shares pertaining to the act were managed at the permanent establishment at the time of their delivery and were immediately thereafter transferred between the nonresident's permanent establishment and a place of business, etc. prescribed in that item.
machine translation, not official
**第六項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-37-14-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特定合併 合併で、法人税法第二条第十一号に規定する被合併法人の株主等（所得税法第二条第一項第八号の二に規定する株主等をいう。以下この項において同じ。）に外国合併親法人のうちいずれか一の外国法人の株式以外の資産（当該株主等に対する株式に係る剰余金の配当、利益の配当又は剰余金の分配として交付された金銭その他の資産及び合併に反対する当該株主等に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されなかつたものをいう。
art-37-14-3/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-1
Specified Merger: A merger in which no assets other than shares of any one foreign corporation that is a foreign parent corporation of a merging corporation (excluding money or other assets delivered to the shareholders, members, or other investors as a dividend of surplus, distribution of profit, or distribution of surplus with respect to shares, and money or other assets delivered as consideration based on a share purchase demand by shareholders, members, or other investors who oppose the merger) were delivered to the shareholders, members, or other investors (meaning shareholders, members, or other investors prescribed in Article 2, paragraph (1), item (viii)-2 of the Income Tax Act; the same applies hereinafter in this paragraph) of the merged corporation prescribed in Article 2, item (xi) of the Corporation Tax Act;
machine translation, not official
**二** 外国合併親法人 法人税法第二条第十二号に規定する合併法人との間に当該合併法人の発行済株式又は出資（自己が有する自己の株式を除く。以下この項において「発行済株式等」という。）の全部を直接又は間接に保有する関係として政令で定める関係がある外国法人をいう。
art-37-14-3/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-2
foreign parent corporation of a merging corporation: A foreign corporation that has, with the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act, a relationship specified by Cabinet Order as a relationship of directly or indirectly holding all of the issued shares of or capital contributions to the merging corporation (excluding the merging corporation's own shares held by itself; hereinafter referred to as "issued shares, etc." in this paragraph);
machine translation, not official
**三** 特定分割型分割 法人税法第二条第十二号の九に規定する分割型分割で、同号イに規定する分割対価資産として外国分割承継親法人のうちいずれか一の外国法人の株式以外の資産が交付されなかつたもの（当該株式が同条第十二号の二に規定する分割法人の発行済株式等の総数又は総額のうちに占める当該分割法人の各株主等の有する当該分割法人の株式の数又は金額の割合に応じて交付されたものに限る。）をいう。
art-37-14-3/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-3
specified company split by split-off: A company split by split-off prescribed in Article 2, item (xii)-9 of the Corporation Tax Act in which no assets other than shares of any one foreign corporation that is a foreign parent corporation of a successor in a company split were delivered as split consideration assets prescribed in (a) of that item (limited to one in which the shares were delivered in proportion to the ratio that the number or amount of shares of the split corporation prescribed in item (xii)-2 of that Article held by each of its shareholders, members, or other investors bears to the total number or total amount of the issued shares, etc. of the split corporation);
machine translation, not official
**四** 外国分割承継親法人 法人税法第二条第十二号の三に規定する分割承継法人との間に当該分割承継法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある外国法人をいう。
art-37-14-3/par-6/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-4
foreign parent corporation of a successor in a company split: A foreign corporation that has, with the successor corporation in a company split prescribed in Article 2, item (xii)-3 of the Corporation Tax Act, a relationship specified by Cabinet Order as a relationship of directly or indirectly holding all of the issued shares, etc. of the successor corporation in a company split;
machine translation, not official
**五** 特定株式分配 法人税法第二条第十二号の十五の二に規定する株式分配で、同条第十二号の五の二に規定する現物分配法人の株主等に外国完全子法人の株式以外の資産が交付されなかつたもの（当該株式が当該現物分配法人の発行済株式等の総数又は総額のうちに占める当該現物分配法人の各株主等の有する当該現物分配法人の株式の数又は金額の割合に応じて交付されたものに限る。）をいう。
art-37-14-3/par-6/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-5
specified share distribution: A share distribution prescribed in Article 2, item (xii)-15-2 of the Corporation Tax Act in which no assets other than shares of a foreign wholly owned subsidiary were delivered to the shareholders, members, or other investors of the corporation making a distribution in kind prescribed in item (xii)-5-2 of that Article (limited to one in which the shares were delivered in proportion to the ratio that the number or amount of shares of the corporation making a distribution in kind held by each of its shareholders, members, or other investors bears to the total number or total amount of the issued shares, etc. of the corporation making a distribution in kind);
machine translation, not official
**六** 外国完全子法人 法人税法第二条第十二号の十五の二に規定する完全子法人（外国法人に限る。）をいう。
art-37-14-3/par-6/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-6
foreign wholly owned subsidiary: A wholly owned subsidiary prescribed in Article 2, item (xii)-15-2 of the Corporation Tax Act (limited to a foreign corporation);
machine translation, not official
**七** 特定株式交換 株式交換で、法人税法第二条第十二号の六に規定する株式交換完全子法人の株主に外国株式交換完全支配親法人のうちいずれか一の外国法人の株式以外の資産（当該株主に対する剰余金の配当として交付された金銭その他の資産及び株式交換に反対する当該株主に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されなかつたものをいう。
art-37-14-3/par-6/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-7
specified share exchange: A share exchange in which no assets other than shares of any one foreign corporation that is a foreign corporation fully controlling the parent in a share exchange (excluding money or other assets delivered to the shareholders as a dividend of surplus, and money or other assets delivered as consideration based on a share purchase demand by shareholders who oppose the share exchange) were delivered to the shareholders of the wholly owned subsidiary corporation in a share exchange prescribed in Article 2, item (xii)-6 of the Corporation Tax Act;
machine translation, not official
**八** 外国株式交換完全支配親法人 法人税法第二条第十二号の六の三に規定する株式交換完全親法人との間に当該株式交換完全親法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある外国法人をいう。
art-37-14-3/par-6/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-8
foreign corporation fully controlling the parent in a share exchange: A foreign corporation that has, with the wholly owning parent corporation in a share exchange prescribed in Article 2, item (xii)-6-3 of the Corporation Tax Act, a relationship specified by Cabinet Order as a relationship of directly or indirectly holding all of the issued shares, etc. of the wholly owning parent corporation in a share exchange.
machine translation, not official
**第七項** 第一項から第三項までに規定するその有する株式が上場株式等に該当する場合における第三十七条の十二の二の規定の適用については、同条第二項第四号中「又は第三十七条の十一第四項各号」とあるのは「若しくは第三十七条の十一第四項各号又は第三十七条の十四の三第一項から第三項まで」と、同条第六項中「第二項各号」とあるのは「第二項各号（同項第四号の規定を第三十七条の十四の三第七項の規定により読み替えて適用する場合を含む。）」とする。
art-37-14-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-7
With regard to the application of the provisions of Article 37-12-2 in the case where the shares held prescribed in paragraphs (1) through (3) fall under the category of listed shares, etc., the phrase "or the items of Article 37-11, paragraph (4)" in paragraph (2), item (iv) of that Article is deemed to be replaced with "or the items of Article 37-11, paragraph (4), or Article 37-14-3, paragraphs (1) through (3)", and the phrase "the items of paragraph (2)" in paragraph (6) of that Article is deemed to be replaced with "the items of paragraph (2) (including the case where item (iv) of that paragraph is applied with the terms replaced pursuant to the provisions of Article 37-14-3, paragraph (7))".
machine translation, not official
**第八項** 第一項から第四項までの規定は、恒久的施設を有しない非居住者が、特定合併、特定分割型分割、特定株式分配又は特定株式交換により外国合併親法人の株式（第一項に規定する課税外国親法人株式を除く。）、外国分割承継親法人の株式（第二項に規定する課税外国親法人株式を除く。）、外国完全子法人の株式又は外国株式交換完全支配親法人の株式（第四項に規定する課税外国親法人株式を除く。）の交付を受ける場合について準用する。この場合において、第一項中「除く。）」とあるのは「除き、当該非居住者の同法第百六十四条第一項第二号に掲げる国内源泉所得に該当するものに限る。）」と、「一般株式等に係る譲渡所得等（第三十七条の十第一項に規定する一般株式等に係る譲渡所得等」とあるのは「一般株式等の譲渡に係る国内源泉所得（第三十七条の十二第一項に規定する一般株式等の譲渡に係る国内源泉所得」と、「上場株式等に係る譲渡所得等（第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等」とあるのは「上場株式等の譲渡に係る国内源泉所得（第三十七条の十二第三項に規定する上場株式等の譲渡に係る国内源泉所得」と、第二項及び第三項中「除く。）」とあるのは「除き、当該非居住者の同法第百六十四条第一項第二号に掲げる国内源泉所得に該当するものに限る。）」と、「一般株式等に係る譲渡所得等」とあるのは「一般株式等の譲渡に係る国内源泉所得」と、「上場株式等に係る譲渡所得等」とあるのは「上場株式等の譲渡に係る国内源泉所得」と読み替えるものとする。
art-37-14-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-8
The provisions of paragraphs (1) through (4) apply mutatis mutandis where a nonresident who does not have a permanent establishment receives shares of a foreign parent corporation of a merging corporation (excluding shares of a taxable foreign parent corporation prescribed in paragraph (1)), shares of a foreign parent corporation of a successor in a company split (excluding shares of a taxable foreign parent corporation prescribed in paragraph (2)), shares of a foreign wholly owned subsidiary, or shares of a foreign corporation fully controlling the parent in a share exchange (excluding shares of a taxable foreign parent corporation prescribed in paragraph (4)) through a Specified Merger, specified company split by split-off, specified share distribution, or specified share exchange. In this case, in paragraph (1), the phrase "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act)" is deemed to be replaced with "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act, and limited to that which falls under the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of that Act)", the phrase "capital gains, etc. on general shares, etc. (meaning capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1)" is deemed to be replaced with "domestic source income from the transfer of general shares, etc. (meaning domestic source income from the transfer of general shares, etc. prescribed in Article 37-12, paragraph (1)", and the phrase "capital gains, etc. on listed shares, etc. (meaning capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1)" is deemed to be replaced with "domestic source income from the transfer of listed shares, etc. (meaning domestic source income from the transfer of listed shares, etc. prescribed in Article 37-12, paragraph (3)", and in paragraphs (2) and (3), the phrase "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act)" is deemed to be replaced with "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act, and limited to that which falls under the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of that Act)", the phrase "capital gains, etc. on general shares, etc." is deemed to be replaced with "domestic source income from the transfer of general shares, etc.", and the phrase "capital gains, etc. on listed shares, etc." is deemed to be replaced with "domestic source income from the transfer of listed shares, etc.".
machine translation, not official
**第九項** 第一項から第四項までの規定の適用がある場合におけるその交付を受けた株式の取得価額の計算の特例、第五項の規定の適用がある場合における国内源泉所得の範囲の特例その他第一項から第五項まで及び前項の規定の適用に関し必要な事項は、政令で定める。
art-37-14-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-9
Special provisions for the calculation of the acquisition cost of shares received in the case where the provisions of paragraphs (1) through (4) apply, special provisions for the scope of domestic source income in the case where the provisions of paragraph (5) apply, and other necessary matters concerning the application of the provisions of paragraphs (1) through (5) and the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第三十七条の十四の四（特定の合併等が行われた場合の株主等の課税の特例） — Special Provisions on Taxation of the Shareholders, Members, or Other Investors in the Event of a Specified Merger
caption: machine translation, not official
art-37-14-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-4
**第一項** 居住者又は恒久的施設を有する非居住者が、その有する株式につき、その株式を発行した内国法人の特定非適格合併（前条第六項第一号に規定する特定合併のうち、法人税法第二条第十二号の八に規定する適格合併に該当しないものをいう。）により外国合併親法人株式（同項第二号に規定する外国合併親法人の株式をいう。以下この項において同じ。）の交付を受ける場合において、当該外国合併親法人株式が特定軽課税外国法人等（第六十八条の二の二第五項第一号に規定する特定軽課税外国法人等をいう。以下この条において同じ。）の株式に該当するときは、その交付を受ける外国合併親法人株式の価額に相当する金額（所得税法第二十五条第一項の規定に該当する部分の金額を除く。）は、その有する株式が一般株式等に該当する場合には一般株式等に係る譲渡所得等に係る収入金額と、その有する株式が上場株式等に該当する場合には上場株式等に係る譲渡所得等に係る収入金額とみなして、同法及びこの章の規定を適用する。
art-37-14-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-1
Where a resident or a nonresident who has a permanent establishment receives, with respect to shares held by the person, shares of a foreign parent corporation of a merging corporation (meaning shares of a foreign parent corporation of a merging corporation prescribed in paragraph (6), item (ii) of the preceding Article; the same applies hereinafter in this paragraph) through a specified non-qualified merger (meaning a Specified Merger prescribed in paragraph (6), item (i) of the preceding Article that does not fall under the category of qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act) by the domestic corporation that issued the shares, and the shares of a foreign parent corporation of a merging corporation fall under the category of shares of a specified foreign corporation with less tax burden, etc. (meaning a specified foreign corporation with less tax burden, etc. prescribed in Article 68-2-2, paragraph (5), item (i); the same applies hereinafter in this Article), the amount equivalent to the value of the shares of a foreign parent corporation of a merging corporation received (excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act) is deemed to be revenue pertaining to capital gains, etc. on general shares, etc. if the shares held by the person fall under the category of general shares, etc., or revenue pertaining to capital gains, etc. on listed shares, etc. if the shares held by the person fall under the category of listed shares, etc., and the provisions of that Act and this Chapter apply.
machine translation, not official
**第二項** 居住者又は恒久的施設を有する非居住者が、その有する株式につき、その株式を発行した内国法人の行つた特定非適格分割型分割（前条第六項第三号に規定する特定分割型分割のうち、第六十八条の二の二第二項第一号に規定する分割で法人税法第二条第十二号の十二に規定する適格分割型分割に該当しないものをいう。）により外国分割承継親法人株式（前条第六項第四号に規定する外国分割承継親法人の株式をいう。以下この項において同じ。）の交付を受ける場合において、当該外国分割承継親法人株式が特定軽課税外国法人等の株式に該当するときは、その交付を受ける外国分割承継親法人株式の価額に相当する金額（所得税法第二十五条第一項の規定に該当する部分の金額を除く。）は、その有する株式が一般株式等に該当する場合には一般株式等に係る譲渡所得等に係る収入金額と、その有する株式が上場株式等に該当する場合には上場株式等に係る譲渡所得等に係る収入金額とみなして、同法及びこの章の規定を適用する。
art-37-14-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-2
Where a resident or a nonresident who has a permanent establishment receives, with respect to shares held by the person, shares of a foreign parent corporation of a successor in a company split (meaning shares of a foreign parent corporation of a successor in a company split prescribed in paragraph (6), item (iv) of the preceding Article; the same applies hereinafter in this paragraph) through a specified non-qualified company split by split-off (meaning a specified company split by split-off prescribed in paragraph (6), item (iii) of the preceding Article that is a company split prescribed in Article 68-2-2, paragraph (2), item (i) and does not fall under the category of qualified company split by split-off prescribed in Article 2, item (xii)-12 of the Corporation Tax Act) carried out by the domestic corporation that issued the shares, and the shares of a foreign parent corporation of a successor in a company split fall under the category of shares of a specified foreign corporation with less tax burden, etc., the amount equivalent to the value of the shares of a foreign parent corporation of a successor in a company split received (excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act) is deemed to be revenue pertaining to capital gains, etc. on general shares, etc. if the shares held by the person fall under the category of general shares, etc., or revenue pertaining to capital gains, etc. on listed shares, etc. if the shares held by the person fall under the category of listed shares, etc., and the provisions of that Act and this Chapter apply.
machine translation, not official
**第三項** 居住者又は恒久的施設を有する非居住者が、その有する株式（以下この項において「旧株」という。）につき、その旧株を発行した内国法人の行つた特定非適格株式交換（前条第六項第七号に規定する特定株式交換のうち、法人税法第二条第十二号の十七に規定する適格株式交換等に該当しないものをいう。）により同条第十二号の六の三に規定する株式交換完全親法人に対し当該旧株の譲渡をし、かつ、外国株式交換完全支配親法人株式（同項第八号に規定する外国株式交換完全支配親法人の株式をいう。以下この項において同じ。）の交付を受けた場合において、当該外国株式交換完全支配親法人株式が特定軽課税外国法人等の株式に該当するときは、当該旧株の譲渡については、所得税法第五十七条の四第一項（同法第百六十五条第一項の規定により準じて計算する場合を含む。）の規定は、適用しない。
art-37-14-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-3
Where a resident or a nonresident who has a permanent establishment has, with respect to shares held by the person (hereinafter referred to as "old shares" in this paragraph), transferred the old shares to the wholly owning parent corporation in a share exchange prescribed in Article 2, item (xii)-6-3 of the Corporation Tax Act through a specified non-qualified share exchange (meaning a specified share exchange prescribed in paragraph (6), item (vii) of the preceding Article that does not fall under the category of qualified share exchange, etc. prescribed in Article 2, item (xii)-17 of the Corporation Tax Act) carried out by the domestic corporation that issued the old shares, and has received shares of a foreign corporation fully controlling the parent in a share exchange (meaning shares of a foreign corporation fully controlling the parent in a share exchange prescribed in paragraph (6), item (viii) of the preceding Article; the same applies hereinafter in this paragraph), and the shares of a foreign corporation fully controlling the parent in a share exchange fall under the category of shares of a specified foreign corporation with less tax burden, etc., the provisions of Article 57-4, paragraph (1) of the Income Tax Act (including the case where a calculation is made in accordance with that paragraph pursuant to the provisions of Article 165, paragraph (1) of that Act) do not apply to the transfer of the old shares.
machine translation, not official
**第四項** 前三項の規定の適用がある場合には、次に定めるところによる。
art-37-14-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-4
Where the provisions of the preceding three paragraphs apply, the following provisions apply:
machine translation, not official
**一** 第一項又は第二項に規定するその有する株式が上場株式等に該当する場合における第三十七条の十二の二の規定の適用については、同条第二項第四号中「又は第三十七条の十一第四項各号」とあるのは「若しくは第三十七条の十一第四項各号又は第三十七条の十四の四第一項若しくは第二項」と、同条第六項中「第二項各号」とあるのは「第二項各号（同項第四号の規定を第三十七条の十四の四第四項第一号の規定により読み替えて適用する場合を含む。）」とする。
art-37-14-4/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-4/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-4/item-1
with regard to the application of the provisions of Article 37-12-2 in the case where the shares held prescribed in paragraph (1) or (2) fall under the category of listed shares, etc., the phrase "or the items of Article 37-11, paragraph (4)" in paragraph (2), item (iv) of that Article is deemed to be replaced with "or the items of Article 37-11, paragraph (4), or Article 37-14-4, paragraph (1) or (2)", and the phrase "the items of paragraph (2)" in paragraph (6) of that Article is deemed to be replaced with "the items of paragraph (2) (including the case where item (iv) of that paragraph is applied with the terms replaced pursuant to the provisions of Article 37-14-4, paragraph (4), item (i))";
machine translation, not official
**二** 前項に規定する旧株が第三十七条の十四第一項に規定する非課税口座内上場株式等又は第三十七条の十四の二第一項に規定する未成年者口座内上場株式等に該当する場合におけるこれらの規定の適用については、第三十七条の十四第一項中「行うもの」とあるのは、「行うもの及び第三十七条の十四の四第三項に規定する特定非適格株式交換による法人税法第二条第十二号の六の三に規定する株式交換完全親法人に対する同項に規定する旧株の譲渡」とする。
art-37-14-4/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-4/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-4/item-2
with regard to the application of those provisions in the case where the old shares prescribed in the preceding paragraph fall under the category of listed shares, etc. in a tax-exempt account prescribed in Article 37-14, paragraph (1) or listed shares, etc. in a minor's account prescribed in Article 37-14-2, paragraph (1), the phrase "those carried out" in Article 37-14, paragraph (1) is deemed to be replaced with "those carried out and the transfer of old shares prescribed in Article 37-14-4, paragraph (3) to the wholly owning parent corporation in a share exchange prescribed in Article 2, item (xii)-6-3 of the Corporation Tax Act through a specified non-qualified share exchange prescribed in that paragraph".
machine translation, not official
**第五項** 第一項から第三項まで及び前項（第二号中第三十七条の十四第一項に係る部分に限る。）の規定は、恒久的施設を有しない非居住者が、第一項に規定する特定非適格合併、第二項に規定する特定非適格分割型分割又は第三項に規定する特定非適格株式交換により特定軽課税外国法人等の株式に該当する第一項に規定する外国合併親法人株式、特定軽課税外国法人等の株式に該当する第二項に規定する外国分割承継親法人株式又は特定軽課税外国法人等の株式に該当する第三項に規定する外国株式交換完全支配親法人株式の交付を受ける場合について準用する。この場合において、第一項中「除く」とあるのは「除き、当該非居住者の同法第百六十四条第一項第二号に掲げる国内源泉所得に該当するものに限る」と、「一般株式等に係る譲渡所得等」とあるのは「一般株式等の譲渡に係る国内源泉所得（第三十七条の十二第一項に規定する一般株式等の譲渡に係る国内源泉所得をいう。次項において同じ。）」と、「上場株式等に係る譲渡所得等」とあるのは「上場株式等の譲渡に係る国内源泉所得（第三十七条の十二第三項に規定する上場株式等の譲渡に係る国内源泉所得をいう。次項において同じ。）」と、第二項中「除く」とあるのは「除き、当該非居住者の同法第百六十四条第一項第二号に掲げる国内源泉所得に該当するものに限る」と、「一般株式等に係る譲渡所得等」とあるのは「一般株式等の譲渡に係る国内源泉所得」と、「上場株式等に係る譲渡所得等」とあるのは「上場株式等の譲渡に係る国内源泉所得」と読み替えるものとする。
art-37-14-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-5
The provisions of paragraphs (1) through (3) and the preceding paragraph (limited to the part of item (ii) pertaining to Article 37-14, paragraph (1)) apply mutatis mutandis where a nonresident who does not have a permanent establishment receives shares of a foreign parent corporation of a merging corporation prescribed in paragraph (1) that fall under the category of shares of a specified foreign corporation with less tax burden, etc., shares of a foreign parent corporation of a successor in a company split prescribed in paragraph (2) that fall under the category of shares of a specified foreign corporation with less tax burden, etc., or shares of a foreign corporation fully controlling the parent in a share exchange prescribed in paragraph (3) that fall under the category of shares of a specified foreign corporation with less tax burden, etc., through a specified non-qualified merger prescribed in paragraph (1), a specified non-qualified company split by split-off prescribed in paragraph (2), or a specified non-qualified share exchange prescribed in paragraph (3). In this case, in paragraph (1), the phrase "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act" is deemed to be replaced with "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act, and limited to that which falls under the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of that Act", the phrase "capital gains, etc. on general shares, etc." is deemed to be replaced with "domestic source income from the transfer of general shares, etc. (meaning domestic source income from the transfer of general shares, etc. prescribed in Article 37-12, paragraph (1); the same applies in the following paragraph)", and the phrase "capital gains, etc. on listed shares, etc." is deemed to be replaced with "domestic source income from the transfer of listed shares, etc. (meaning domestic source income from the transfer of listed shares, etc. prescribed in Article 37-12, paragraph (3); the same applies in the following paragraph)", and in paragraph (2), the phrase "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act" is deemed to be replaced with "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act, and limited to that which falls under the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of that Act", the phrase "capital gains, etc. on general shares, etc." is deemed to be replaced with "domestic source income from the transfer of general shares, etc.", and the phrase "capital gains, etc. on listed shares, etc." is deemed to be replaced with "domestic source income from the transfer of listed shares, etc.".
machine translation, not official
**第六項** 第一項から第三項までの規定の適用がある場合におけるその交付を受けた株式の取得価額の計算の特例その他第一項から第三項まで及び前項の規定の適用に関し必要な事項は、政令で定める。
art-37-14-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-6
Special provisions for the calculation of the acquisition cost of shares received in the case where the provisions of paragraphs (1) through (3) apply, and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) and the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第三十七条の十五（貸付信託の受益権等の譲渡による所得の課税の特例） — Special Provisions on Taxation on Income from the Transfer of Beneficial Interest in a Loan Trust, etc.
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art-37-15 · https://japanlaw.org/en/special-taxation-measures-act/art-37-15 · https://japanlaw.org/l/332AC0000000026/art-37-15
**第一項** 第四十一条の十二第七項に規定する償還差益につき同条第一項の規定の適用を受ける同条第七項に規定する割引債、預金保険法第二条第二項第五号に規定する長期信用銀行債等、貸付信託の受益権その他政令で定めるもの（次項において「貸付信託の受益権等」という。）の譲渡による所得については、所得税を課さない。
art-37-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-15/par-1
No income tax is imposed on income from the transfer of discount bonds prescribed in Article 41-12, paragraph (7) to which the provisions of paragraph (1) of that Article apply with regard to the profit from redemption prescribed in paragraph (7) of that Article, long-term credit bank bonds, etc. prescribed in Article 2, paragraph (2), item (v) of the Deposit Insurance Act, beneficial interest in a loan trust, and other items specified by Cabinet Order (referred to as "beneficial interest in a loan trust, etc." in the following paragraph).
machine translation, not official
**第二項** 貸付信託の受益権等の譲渡による収入金額が当該貸付信託の受益権等の所得税法第三十三条第三項に規定する取得費及びその譲渡に要した費用の額の合計額又はその譲渡に係る必要経費に満たない場合におけるその不足額については、同法の規定の適用については、ないものとみなす。
art-37-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-15/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-15/par-2
Where the revenue from the transfer of beneficial interest in a loan trust, etc. is less than the sum of the acquisition cost of the beneficial interest in a loan trust, etc. and the expenses required for the transfer thereof as prescribed in Article 33, paragraph (3) of the Income Tax Act, or is less than the necessary expenses for the transfer thereof, the amount of the shortfall is deemed not to exist for the purpose of applying the provisions of that Act.
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### 第三十八条（株式等の譲渡の対価に係る支払調書等の特例） — Special Provisions on Payment Reports, etc. on Consideration for the Transfer of Shares, etc.
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art-38 · https://japanlaw.org/en/special-taxation-measures-act/art-38 · https://japanlaw.org/l/332AC0000000026/art-38
**第一項** 所得税法第二百二十五条第一項第十号又は第十一号に掲げる者は、財務省令で定めるところにより、これらの規定に規定する支払又は交付に関する調書を同一の個人又は同号に規定する内国法人若しくは外国法人に対する一回の支払又は交付ごとに作成する場合には、同項の規定にかかわらず、当該調書をその支払又は交付の確定した日の属する月の翌月末日までに税務署長に提出しなければならない。
art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/art-38/par-1
Where a person listed in Article 225, paragraph (1), item (x) or (xi) of the Income Tax Act prepares, pursuant to the provisions of Order of the Ministry of Finance, the report on payment or delivery prescribed in those provisions for each single payment or delivery to the same individual or to the same domestic corporation or foreign corporation prescribed in item (xi) of that paragraph, the person must, notwithstanding the provisions of that paragraph, submit the report to the district director no later than the last day of the month following the month that includes the day on which the payment or delivery was finalized.
machine translation, not official
**第二項** 業務に関連して他人のために名義人として所得税法第二百二十八条第二項に規定する株式等の譲渡の対価の支払（同項に規定する支払をいう。以下この項において同じ。）を受ける者は、財務省令で定めるところにより、同条第二項に規定する対価に関する調書を同一の者に対する一回の支払ごとに作成する場合には、同項の規定にかかわらず、当該調書をその支払を受けた日の属する月の翌月末日までに税務署長に提出しなければならない。
art-38/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/art-38/par-2
Where a person who, in connection with the person's business, receives payment of consideration for the transfer of shares, etc. prescribed in Article 228, paragraph (2) of the Income Tax Act (meaning payment prescribed in that paragraph; the same applies hereinafter in this paragraph) as a nominee on behalf of another person prepares, pursuant to the provisions of Order of the Ministry of Finance, the report on consideration prescribed in paragraph (2) of that Article for each single payment to the same person, the person must, notwithstanding the provisions of that paragraph, submit the report to the district director no later than the last day of the month following the month that includes the day on which the payment was received.
machine translation, not official
**第三項** 投資信託若しくは特定受益証券発行信託（以下この項及び第五項において「投資信託等」という。）でその受益権が第三十七条の十一第二項に規定する上場株式等（以下この項において「上場株式等」という。）に該当するもの又は公社債、社債的受益権若しくは所得税法第二百二十四条の三第四項第四号に規定する分離利子公社債（以下この項及び第五項において「公社債等」という。）で上場株式等に該当するものを有する者（法人税法別表第一に掲げる法人その他の政令で定めるもの（第五項において「公共法人等」という。）を除く。）が、当該投資信託等又は公社債等に係る同条第四項に規定する償還金等（国内において交付されるものに限る。以下この項及び次項において「償還金等」という。）を国内における交付の取扱者で政令で定めるもの（以下この項において「交付の取扱者」という。）を通じて交付を受ける場合には、当該交付の取扱者を当該償還金等に係る同条第四項及び所得税法第二百二十五条第一項第十号又は第十一号に規定する交付をする者とみなして、これらの規定を適用する。
art-38/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-38/par-3 · https://japanlaw.org/l/332AC0000000026/art-38/par-3
Where a person (excluding a corporation listed in Appended Table 1 of the Corporation Tax Act and any other person specified by Cabinet Order (referred to as a "public corporation, etc." in paragraph (5))) who holds an investment trust or specified trust that issues beneficiary certificates (hereinafter referred to as an "investment trust, etc." in this paragraph and paragraph (5)) whose beneficial rights fall under the category of listed shares, etc. prescribed in Article 37-11, paragraph (2) (hereinafter referred to as "listed shares, etc." in this paragraph), or public and corporate bonds, bond-type beneficial interests, or separate-interest public and corporate bonds prescribed in Article 224-3, paragraph (4), item (iv) of the Income Tax Act (hereinafter referred to as "public and corporate bonds, etc." in this paragraph and paragraph (5)) that fall under the category of listed shares, etc., receives delivery of redemption money or a similar asset prescribed in paragraph (4) of that Article (limited to that delivered in Japan; hereinafter referred to as "redemption money or a similar asset" in this paragraph and the following paragraph) pertaining to the investment trust, etc. or public and corporate bonds, etc. through a delivery handler in Japan that is specified by Cabinet Order (hereinafter referred to as a "delivery handler" in this paragraph), the provisions of paragraph (4) of that Article and Article 225, paragraph (1), item (x) or (xi) of the Income Tax Act apply by deeming the delivery handler to be the person making the delivery prescribed in those provisions with regard to the redemption money or a similar asset.
machine translation, not official
**第四項** 前項の規定の適用を受ける償還金等の交付をする者については、所得税法第二百二十四条の三第四項及び第二百二十五条第一項の規定のうち当該償還金等に係る部分の規定は、適用しない。
art-38/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-38/par-4 · https://japanlaw.org/l/332AC0000000026/art-38/par-4
With regard to a person who delivers redemption money or a similar asset that is subject to the provisions of the preceding paragraph, the provisions of Article 224-3, paragraph (4) and Article 225, paragraph (1) of the Income Tax Act, insofar as they pertain to the redemption money or a similar asset, do not apply.
machine translation, not official
**第五項** 国外において発行された投資信託等の受益権又は公社債等を有する者（公共法人等を除く。）が、当該投資信託等又は公社債等に係る所得税法第二百二十四条の三第四項に規定する償還金等（国外において交付されるものに限る。以下この項において同じ。）を国内における交付の取扱者で政令で定めるもの（以下この項において「交付の取扱者」という。）を通じて交付を受ける場合には、当該償還金等は国内において交付されるものと、当該交付の取扱者は当該償還金等に係る同条第四項及び同法第二百二十五条第一項第十号又は第十一号に規定する交付をする者とそれぞれみなして、これらの規定を適用する。
art-38/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-38/par-5 · https://japanlaw.org/l/332AC0000000026/art-38/par-5
Where a person (excluding a public corporation, etc.) who holds beneficial rights of an investment trust, etc. or public and corporate bonds, etc. issued outside Japan receives delivery of redemption money or a similar asset prescribed in Article 224-3, paragraph (4) of the Income Tax Act (limited to that delivered outside Japan; the same applies hereinafter in this paragraph) pertaining to the investment trust, etc. or public and corporate bonds, etc. through a delivery handler in Japan that is specified by Cabinet Order (hereinafter referred to as a "delivery handler" in this paragraph), the provisions of paragraph (4) of that Article and Article 225, paragraph (1), item (x) or (xi) of that Act apply by deeming that the redemption money or a similar asset is delivered in Japan and that the delivery handler is the person making the delivery prescribed in those provisions with regard to the redemption money or a similar asset.
machine translation, not official
**第六項** 第三項又は前項の規定の適用を受けるこれらの規定に規定する償還金等に係る所得税法第二百二十八条の規定の特例その他第三項又は前項の規定の適用に関し必要な事項は、政令で定める。
art-38/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-38/par-6 · https://japanlaw.org/l/332AC0000000026/art-38/par-6
Special provisions of Article 228 of the Income Tax Act concerning the redemption money or a similar asset prescribed in paragraph (3) or the preceding paragraph to which those provisions apply, and other necessary matters concerning the application of the provisions of paragraph (3) or the preceding paragraph are specified by Cabinet Order.
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## 第十款 その他の特例 — Subsection 10 Other Special Provisions
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ch-2/sec-4/subsec-10 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-4/subsec-10 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-4/subsec-10
### 第三十九条（相続財産に係る譲渡所得の課税の特例） — Special Provisions on Taxation of Capital Gains on Inherited Property
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art-39 · https://japanlaw.org/en/special-taxation-measures-act/art-39 · https://japanlaw.org/l/332AC0000000026/art-39
**第一項** 相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）による財産の取得（相続税法又は第七十条の五、第七十条の六の九、第七十条の七の三若しくは第七十条の七の七の規定により相続又は遺贈による財産の取得とみなされるものを含む。第六項において同じ。）をした個人で当該相続又は遺贈につき同法の規定による相続税額があるものが、当該相続の開始があつた日の翌日から当該相続に係る同法第二十七条第一項又は第二十九条第一項の規定による申告書（これらの申告書の提出後において同法第四条第一項に規定する事由が生じたことにより取得した資産については、当該取得に係る同法第三十一条第二項の規定による申告書。第四項第一号において「相続税申告書」という。）の提出期限（同号において「相続税申告期限」という。）の翌日以後三年を経過する日までの間に当該相続税額に係る課税価格（同法第十九条又は第二十一条の十四から第二十一条の十八までの規定の適用がある場合には、これらの規定により当該課税価格とみなされた金額）の計算の基礎に算入された資産の譲渡（第三十一条第一項に規定する譲渡所得の基因となる不動産等の貸付けを含む。以下この項、第四項及び第八項において同じ。）をした場合における譲渡所得に係る所得税法第三十三条第三項の規定の適用については、同項に規定する取得費は、当該取得費に相当する金額に当該相続税額のうち当該譲渡をした資産に対応する部分として政令で定めるところにより計算した金額を加算した金額とする。
art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-1
With regard to the application of the provisions of Article 33, paragraph (3) of the Income Tax Act to capital gains in the case where an individual who has acquired property by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) (including an acquisition that is deemed to be an acquisition of property by inheritance or bequest pursuant to the provisions of the Inheritance Tax Act or Article 70-5, 70-6-9, 70-7-3, or 70-7-7; the same applies in paragraph (6)) and who has an amount of inheritance tax under the provisions of that Act with respect to the inheritance or bequest has transferred (including the lending of real property, etc. that gives rise to capital gains prescribed in Article 31, paragraph (1); the same applies hereinafter in this paragraph and in paragraphs (4) and (8)) an asset included in the basis for calculating the taxable value pertaining to the amount of inheritance tax (where the provisions of Article 19 or Articles 21-14 through 21-18 of that Act apply, the amount deemed to be the taxable value under those provisions) during the period from the day following the day of commencement of the succession until the day on which three years have elapsed from the day following the due date for filing (referred to as the "due date for the return for inheritance tax" in paragraph (4), item (i)) of the return under Article 27, paragraph (1) or Article 29, paragraph (1) of that Act pertaining to the inheritance (for an asset acquired due to the occurrence of an event prescribed in Article 4, paragraph (1) of that Act after the filing of that return, the return under Article 31, paragraph (2) of that Act pertaining to the acquisition; referred to as the "return for inheritance tax" in that item), the acquisition cost prescribed in that paragraph is to be the amount obtained by adding, to the amount equivalent to the acquisition cost, the amount calculated pursuant to the provisions of Cabinet Order as the portion of the amount of inheritance tax that corresponds to the transferred asset.
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**第二項** 前項の規定は、同項の規定の適用を受けようとする年分の確定申告書又は修正申告書（所得税法第百五十一条の四第一項の規定により提出するものに限る。次項において同じ。）に、前項の規定の適用を受けようとする旨の記載があり、かつ、同項の規定による譲渡所得の金額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
art-39/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-39/par-2 · https://japanlaw.org/l/332AC0000000026/art-39/par-2
The provisions of the preceding paragraph apply only if, for the year for which the person seeks the application of the provisions of that paragraph, the final return or amended return (limited to one filed pursuant to the provisions of Article 151-4, paragraph (1) of the Income Tax Act; the same applies in the following paragraph) contains a statement to the effect that the person seeks the application of the provisions of the preceding paragraph, and has attached to it a written statement concerning the calculation of the amount of capital gains under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
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**第三項** 税務署長は、確定申告書若しくは修正申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書若しくは修正申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-39/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-39/par-3 · https://japanlaw.org/l/332AC0000000026/art-39/par-3
Even where no final return or amended return has been filed, or where a final return or amended return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, if the district director finds that there were unavoidable circumstances for the absence of the filing or of the statement or attachment, apply the provisions of paragraph (1), but only if a document containing the statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph are submitted.
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**第四項** 次の各号に掲げる者が第一項に規定する課税価格の計算の基礎に算入された資産の譲渡について同項の規定を適用することにより、当該譲渡をした者の当該譲渡の日の属する年分の所得税につき所得税法第百五十三条の二第一項各号に掲げる場合に該当することとなる場合には、その者は、それぞれ次の各号に定める日まで、税務署長に対し、更正の請求をすることができる。
art-39/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-39/par-4 · https://japanlaw.org/l/332AC0000000026/art-39/par-4
Where, as a result of applying the provisions of paragraph (1) to the transfer of an asset included in the basis for calculating the taxable value prescribed in that paragraph by a person listed in any of the following items, the income tax of the person who made the transfer for the year that includes the day of the transfer comes to fall under any of the cases listed in the items of Article 153-2, paragraph (1) of the Income Tax Act, the person may make a request for reassessment to the district director by the day specified in each of the following items:
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**一** 当該資産の譲渡をした日の属する年分の確定申告期限の翌日から相続税申告期限までの間に相続税申告書の提出（第六十九条の三第五項第一号（第七十条第九項において準用する場合を含む。）の規定により第二条第三項第一号に規定する期限内申告書とみなされるものの提出を含む。以下この号において「相続税の期限内申告書の提出」という。）をした者（当該確定申告期限までに既に相続税申告書の提出をした者及び当該相続税の期限内申告書の提出後に確定申告書の提出をした者を除く。） 当該相続税の期限内申告書の提出をした日の翌日から二月を経過する日
art-39/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-39/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-4/item-1
a person who has filed a return for inheritance tax (including the filing of a return that is deemed to be a return filed by the due date prescribed in Article 2, paragraph (3), item (i) pursuant to the provisions of Article 69-3, paragraph (5), item (i) (including the cases where it is applied mutatis mutandis pursuant to Article 70, paragraph (9)); hereinafter referred to as the "filing of an inheritance tax return by the due date" in this item) during the period from the day following the due date for filing a tax return for the year that includes the day on which the asset was transferred until the due date for the return for inheritance tax (excluding a person who had already filed a return for inheritance tax by the due date for filing a tax return and a person who filed a final return after the filing of an inheritance tax return by the due date): The day on which two months have elapsed from the day following the day on which the person filed the inheritance tax return by the due date;
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**二** 当該資産の譲渡をした日以後に当該相続又は遺贈に係る被相続人（包括遺贈者を含む。）の当該相続の開始の日の属する年分の所得税につき所得税法第六十条の三第六項前段の規定の適用があつたことにより、同法第百五十一条の三第一項の規定による修正申告書の提出又は同法第百五十三条の三第一項の規定による更正の請求に基づく国税通則法第二十四条又は第二十六条の規定による更正（当該請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び第九項において「更正」という。）があつた者 当該修正申告書の提出又は更正があつた日の翌日から四月を経過する日
art-39/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-39/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-39/par-4/item-2
a person for whom, on or after the day on which the asset was transferred, due to the application of the first sentence of Article 60-3, paragraph (6) of the Income Tax Act with regard to the income tax of the decedent (including a testator of a universal legacy) pertaining to the inheritance or bequest for the year that includes the day of commencement of the succession, an amended return under Article 151-3, paragraph (1) of that Act has been filed, or a reassessment under Article 24 or 26 of the Act on General Rules for National Taxes (including a decision or determination on an appeal, or a judgment in an action, regarding the disposition on the request; hereinafter referred to as a "reassessment" in this paragraph and paragraph (9)) based on a request for reassessment under Article 153-3, paragraph (1) of the Income Tax Act has been made: The day on which four months have elapsed from the day following the day on which the amended return was filed or the reassessment was made;
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**三** 当該資産の譲渡をした日以後に当該相続又は遺贈に係る被相続人（包括遺贈者を含む。）の当該相続の開始の日の属する年分の所得税につき所得税法第百五十一条の六第一項に規定する遺産分割等の事由が生じたことにより、同項の規定による修正申告書の提出又は同法第百五十三条の五の規定による更正の請求に基づく更正があつた者 当該修正申告書の提出又は更正があつた日の翌日から四月を経過する日
art-39/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-39/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-39/par-4/item-3
a person for whom, on or after the day on which the asset was transferred, due to the occurrence of an event such as the division of an estate prescribed in Article 151-6, paragraph (1) of the Income Tax Act with regard to the income tax of the decedent (including a testator of a universal legacy) pertaining to the inheritance or bequest for the year that includes the day of commencement of the succession, an amended return under that paragraph has been filed, or a reassessment based on a request for reassessment under Article 153-5 of that Act has been made: The day on which four months have elapsed from the day following the day on which the amended return was filed or the reassessment was made.
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**第五項** 第二項及び第三項の規定は、前項の規定により更正の請求をする場合について準用する。この場合において、第二項中「確定申告書又は修正申告書（所得税法第百五十一条の四第一項の規定により提出するものに限る。次項において同じ。）に、前項」とあるのは「更正請求書に、同項」と、第三項中「、確定申告書若しくは修正申告書」とあるのは「、次項各号に掲げる者の区分に応じ当該各号に定める日までに更正請求書」と、「添付がない確定申告書若しくは修正申告書」とあるのは「添付がない更正請求書」と、「その提出」とあるのは「同日までにその提出」と読み替えるものとする。
art-39/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-39/par-5 · https://japanlaw.org/l/332AC0000000026/art-39/par-5
The provisions of paragraphs (2) and (3) apply mutatis mutandis where a request for reassessment is made pursuant to the provisions of the preceding paragraph. In this case, in paragraph (2), the phrase "the final return or amended return (limited to one filed pursuant to the provisions of Article 151-4, paragraph (1) of the Income Tax Act; the same applies in the following paragraph) contains a statement to the effect that the person seeks the application of the provisions of the preceding paragraph" is deemed to be replaced with "the written request for reassessment contains a statement to the effect that the person seeks the application of the provisions of that paragraph", and in paragraph (3), the phrase "no final return or amended return" is deemed to be replaced with "no written request for reassessment by the day specified in each item of the following paragraph according to the category of persons listed in those items", the phrase "a final return or amended return without the statement or attachment" is deemed to be replaced with "a written request for reassessment without the statement or attachment", and the phrase "the filing" is deemed to be replaced with "the filing by that day".
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**第六項** 第一項に規定する相続税法の規定による相続税額は、同一の被相続人（第七十条の六第一項に規定する被相続人をいう。）からの相続又は遺贈による財産の取得をした者のうちに同条第一項の規定の適用を受ける者がある場合には、同条第二項に規定する納付すべき相続税の額とし、同法第二十条、第二十一条の十五第三項又は第二十一条の十六第四項の規定により控除される金額がある場合には、同法の規定による相続税額又は当該納付すべき相続税の額に当該金額を加算した金額とする。
art-39/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-39/par-6 · https://japanlaw.org/l/332AC0000000026/art-39/par-6
The amount of inheritance tax under the provisions of the Inheritance Tax Act prescribed in paragraph (1) is, where among the persons who have acquired property by inheritance or bequest from the same decedent (meaning a decedent prescribed in Article 70-6, paragraph (1)) there is a person who receives the application of the provisions of paragraph (1) of that Article, to be the amount of inheritance tax to be paid prescribed in paragraph (2) of that Article, and, where there is an amount to be deducted under the provisions of Article 20, Article 21-15, paragraph (3), or Article 21-16, paragraph (4) of that Act, to be the amount obtained by adding that amount to the amount of inheritance tax under the provisions of that Act or to the amount of inheritance tax to be paid.
machine translation, not official
**第七項** 第一項に規定する課税価格の計算の基礎に算入された資産には、相続又は遺贈による当該資産の移転につき所得税法第五十九条第一項又は第六十条の三第一項の規定の適用を受けた資産（同条第四項ただし書の規定の適用を受けるもの又は同項本文の規定が適用されないこととなつたものを除く。）を含まないものとし、当該課税価格の計算の基礎に算入された資産につき第三十三条の三の規定の適用を受けた場合における当該資産に係る同条第一項若しくは第九項の換地処分又は同条第二項、第四項、第六項若しくは第八項の権利変換により取得した資産を含むものとする。
art-39/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-39/par-7 · https://japanlaw.org/l/332AC0000000026/art-39/par-7
The assets included in the basis for calculating the taxable value prescribed in paragraph (1) are not to include an asset to which the provisions of Article 59, paragraph (1) or Article 60-3, paragraph (1) of the Income Tax Act applied with respect to the transfer of the asset by inheritance or bequest (excluding an asset to which the proviso to paragraph (4) of that Article applies or to which the main clause of that paragraph has ceased to apply), and, where the provisions of Article 33-3 applied to an asset included in the basis for calculating the taxable value, are to include an asset acquired through a replotting disposition under paragraph (1) or (9) of that Article or a rights conversion under paragraph (2), (4), (6), or (8) of that Article pertaining to that asset.
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**第八項** 第一項の規定を適用する場合において、同項の規定により同項に規定する取得費に加算する金額は、譲渡をした資産ごとに計算するものとする。
art-39/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-39/par-8 · https://japanlaw.org/l/332AC0000000026/art-39/par-8
In applying the provisions of paragraph (1), the amount to be added to the acquisition cost prescribed in that paragraph pursuant to the provisions of that paragraph is to be calculated for each transferred asset.
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**第九項** 第一項の規定の適用を受けた個人が相続税法第三十二条第一項の規定による更正の請求を行つたことにより第一項の相続税額が減少した場合において、当該相続税額が減少したことに伴い修正申告書を提出したこと又は更正があつたことにより納付すべき所得税の額については、所得税に係る国税通則法第二条第八号に規定する法定納期限の翌日から当該修正申告書の提出があつた日又は当該更正に係る同法第二十八条第一項に規定する更正通知書を発した日までの期間は、同法第六十条第二項の規定による延滞税の計算の基礎となる期間に算入しない。
art-39/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-39/par-9 · https://japanlaw.org/l/332AC0000000026/art-39/par-9
Where the amount of inheritance tax referred to in paragraph (1) has decreased as a result of a request for reassessment under Article 32, paragraph (1) of the Inheritance Tax Act made by an individual who received the application of the provisions of paragraph (1), with regard to the amount of income tax to be paid as a result of the filing of an amended return or a reassessment due to the decrease in the amount of inheritance tax, the period from the day following the statutory due date for payment prescribed in Article 2, item (viii) of the Act on General Rules for National Taxes pertaining to the income tax until the day on which the amended return was filed or the day on which the written notice of reassessment under Article 28, paragraph (1) of that Act pertaining to the reassessment was issued is not included in the period that forms the basis for calculating delinquent tax under Article 60, paragraph (2) of that Act.
machine translation, not official
**第十項** 第二項、第三項及び第五項から前項までに定めるもののほか、相続税法第十九条の規定の適用がある場合における第一項に規定する同法の規定による相続税額の計算その他同項の規定の適用に関し必要な事項は、政令で定める。
art-39/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-39/par-10 · https://japanlaw.org/l/332AC0000000026/art-39/par-10
In addition to what is provided for in paragraphs (2) and (3) and paragraph (5) through the preceding paragraph, the calculation of the amount of inheritance tax under the provisions of the Inheritance Tax Act prescribed in paragraph (1) in the case where the provisions of Article 19 of that Act apply, and other necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
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### 第四十条（国等に対して財産を寄附した場合の譲渡所得等の非課税） — Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.
caption: machine translation, not official
art-40 · https://japanlaw.org/en/special-taxation-measures-act/art-40 · https://japanlaw.org/l/332AC0000000026/art-40
**第一項** 国又は地方公共団体に対し財産の贈与又は遺贈があつた場合には、所得税法第五十九条第一項第一号の規定の適用については、当該財産の贈与又は遺贈がなかつたものとみなす。公益法人等（次に掲げる者をいう。以下この条において同じ。）に対する財産（国外にある土地その他の政令で定めるものを除く。以下この条において同じ。）の贈与又は遺贈（同法第六十七条の三第十項の規定により第二号に規定する公益信託の受託者に対して贈与又は遺贈により当該財産の移転が行われたものとされた場合におけるその贈与又は遺贈及び当該公益法人等を設立するためにする財産の提供を含み、同号に掲げる者（第一号に掲げる者に該当する者を除く。）に対するものである場合には第二号に規定する公益信託の信託財産とするためのものに限る。以下この条において同じ。）で、当該贈与又は遺贈が教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に著しく寄与すること、当該贈与又は遺贈に係る財産（当該財産につき第三十三条第一項に規定する収用等があつたことその他の政令で定める理由により当該財産の譲渡をした場合において、当該譲渡による収入金額の全部に相当する金額をもつて取得した当該財産に代わるべき資産として政令で定めるものを取得したときは、当該資産（次項、第三項及び第十八項において「代替資産」という。））が、当該贈与又は遺贈があつた日から二年を経過する日までの期間（当該期間内に当該公益法人等の公益目的事業（第一号に規定する公益を目的とする事業及び公益信託に関する法律第七条第三項第四号に規定する公益信託事務をいう。以下この項から第三項まで及び第五項において同じ。）の用に直接供することが困難である場合として政令で定める事情があるときは、政令で定める期間。次項において同じ。）内に、当該公益法人等の当該公益目的事業の用に直接供され、又は供される見込みであることその他の政令で定める要件を満たすものとして国税庁長官の承認を受けたものについても、また同様とする。
art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/art-40/par-1
Where property has been given as a gift or bequeathed to the State or a local government, for the purpose of applying the provisions of Article 59, paragraph (1), item (i) of the Income Tax Act, the gift or bequest of the property is deemed not to have been made. The same applies to a gift or bequest of property (excluding land located outside Japan and other property specified by Cabinet Order; the same applies hereinafter in this Article) to a public interest corporation, etc. (meaning any of the following persons; the same applies hereinafter in this Article) (including such a gift or bequest in the case where the property is deemed to have been transferred by gift or bequest to the trustee of a public interest trust prescribed in item (ii) pursuant to the provisions of Article 67-3, paragraph (10) of that Act, and the provision of property for establishing the public interest corporation, etc., and, where it is made to a person listed in that item (excluding a person who falls under the category of person listed in item (i)), limited to one made for the purpose of making the property trust property of the public interest trust prescribed in item (ii); the same applies hereinafter in this Article) for which the approval of the Commissioner of the National Tax Agency has been obtained as one that satisfies the requirements specified by Cabinet Order, such as that the gift or bequest will significantly contribute to the promotion of education or science, the improvement of culture, contribution to social welfare, or other enhancement of the public interest, and that the property pertaining to the gift or bequest (where the property has been transferred for a reason specified by Cabinet Order, such as the expropriation, etc. of the property prescribed in Article 33, paragraph (1), and an asset specified by Cabinet Order as an asset to replace the property has been acquired with an amount equivalent to the entire revenue from the transfer, that asset (referred to as a "substitute asset" in the following paragraph and paragraphs (3) and (18))) has been, or is expected to be, directly used for the public interest purpose business (meaning the business for public interest purposes prescribed in item (i) and the public interest trust affairs prescribed in Article 7, paragraph (3), item (iv) of the Act on Public Interest Trusts; the same applies hereinafter in this paragraph through paragraph (3) and in paragraph (5)) of the public interest corporation, etc. within the period ending on the day on which two years have elapsed from the day of the gift or bequest (where there are circumstances specified by Cabinet Order as constituting a case in which it is difficult to directly use the property for the public interest purpose business of the public interest corporation, etc. within that period, the period specified by Cabinet Order; the same applies in the following paragraph).
machine translation, not official
**一** 公益社団法人、公益財団法人、特定一般法人（法人税法別表第二に掲げる一般社団法人及び一般財団法人で、同法第二条第九号の二イに掲げるものをいう。）その他の公益を目的とする事業を行う法人（外国法人に該当するものを除く。）
art-40/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-40/par-1/item-1
an incorporated public interest association, incorporated public interest foundation, specified general corporation (meaning a general incorporated association or general incorporated foundation listed in Appended Table 2 of the Corporation Tax Act that is listed in Article 2, item (ix)-2, (a) of that Act), or any other corporation that conducts business for public interest purposes (excluding one that falls under the category of foreign corporation);
machine translation, not official
**二** 公益信託に関する法律第二条第一項第一号に規定する公益信託（以下この条において「公益信託」という。）の受託者（非居住者又は外国法人に該当するものを除く。）
art-40/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-40/par-1/item-2
the trustee of a public interest trust prescribed in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (hereinafter referred to as a "public interest trust" in this Article) (excluding one that falls under the category of nonresident or foreign corporation).
machine translation, not official
**第二項** 国税庁長官は、前項後段の規定の適用を受けて贈与又は遺贈があつた場合において、当該贈与又は遺贈に係る財産又は代替資産（以下この項において「財産等」という。）が当該贈与又は遺贈があつた日から二年を経過する日までの期間内に当該公益法人等の当該公益目的事業の用に直接供されなかつたときその他の当該財産等が当該公益法人等の当該公益目的事業の用に直接供される前に政令で定める事実が生じたとき（当該公益法人等が当該財産等（当該財産等の譲渡をした場合には、当該譲渡による収入金額の全部に相当する額の金銭）を国又は地方公共団体に贈与した場合その他政令で定める場合を除く。）は、前項後段の承認を取り消すことができる。この場合には、その承認が取り消された時において、政令で定めるところにより、同項に規定する贈与又は遺贈があつたものとみなす。
art-40/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/art-40/par-2
Where a gift or bequest has been made with the application of the provisions of the second sentence of the preceding paragraph, and the property pertaining to the gift or bequest or the substitute asset (hereinafter referred to as "property, etc." in this paragraph) has not been directly used for the public interest purpose business of the public interest corporation, etc. within the period ending on the day on which two years have elapsed from the day of the gift or bequest, or any other fact specified by Cabinet Order has occurred before the property, etc. is directly used for the public interest purpose business of the public interest corporation, etc. (excluding the case where the public interest corporation, etc. has given the property, etc. (or, where the property, etc. has been transferred, money in an amount equivalent to the entire revenue from the transfer) to the State or a local government as a gift, and other cases specified by Cabinet Order), the Commissioner of the National Tax Agency may revoke the approval referred to in the second sentence of the preceding paragraph. In this case, the gift or bequest prescribed in that paragraph is deemed to have been made at the time the approval is revoked, pursuant to the provisions of Cabinet Order.
machine translation, not official
**第三項** 国税庁長官は、第一項後段の規定の適用を受けて行われた贈与又は遺贈を受けた公益法人等が、当該贈与又は遺贈のあつた後、当該贈与又は遺贈に係る財産又は代替資産（以下この項において「財産等」という。）をその公益目的事業の用に直接供しなくなつたことその他の当該贈与又は遺贈につき政令で定める事実（前項に規定する事実を除く。）が生じた場合（当該公益法人等が当該財産等（当該財産等の譲渡をした場合には、当該譲渡による収入金額の全部に相当する額の金銭）を国又は地方公共団体に贈与した場合その他政令で定める場合を除く。）には、第一項後段の承認を取り消すことができる。この場合には、当該公益法人等を当該贈与又は遺贈を行つた個人とみなして、政令で定めるところにより、これに当該財産に係る山林所得の金額、譲渡所得の金額又は雑所得の金額に係る所得税を課する。
art-40/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/art-40/par-3
Where, after a gift or bequest made with the application of the provisions of the second sentence of paragraph (1), the public interest corporation, etc. that received the gift or bequest has ceased to directly use the property pertaining to the gift or bequest or the substitute asset (hereinafter referred to as "property, etc." in this paragraph) for its public interest purpose business, or any other fact specified by Cabinet Order with respect to the gift or bequest (excluding the facts prescribed in the preceding paragraph) has occurred (excluding the case where the public interest corporation, etc. has given the property, etc. (or, where the property, etc. has been transferred, money in an amount equivalent to the entire revenue from the transfer) to the State or a local government as a gift, and other cases specified by Cabinet Order), the Commissioner of the National Tax Agency may revoke the approval referred to in the second sentence of paragraph (1). In this case, income tax on the amount of timber income, the amount of capital gains, or the amount of miscellaneous income pertaining to the property is imposed on the public interest corporation, etc., pursuant to the provisions of Cabinet Order, by deeming the public interest corporation, etc. to be the individual who made the gift or bequest.
machine translation, not official
**第四項** 前項後段の規定の適用がある場合には、次に定めるところによる。
art-40/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-4 · https://japanlaw.org/l/332AC0000000026/art-40/par-4
Where the provisions of the second sentence of the preceding paragraph apply, the following provisions apply:
machine translation, not official
**一** 前項後段の規定の適用を受けた公益法人等（第一項第一号に掲げる者に限る。）に対する法人税法の規定の適用については、同法第三十八条第二項中「次に掲げるもの」とあるのは、「次に掲げるもの及び租税特別措置法第四十条第三項後段（国等に対して財産を寄附した場合の譲渡所得等の非課税）の規定による所得税（当該所得税に係る同項の財産の価額が当該財産の同条第一項に規定する贈与又は遺贈を受けた同項に規定する公益法人等の各事業年度の所得の金額の計算上益金の額に算入された場合における当該所得税を除く。）」とする。
art-40/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-40/par-4/item-1
With regard to the application of the provisions of the Corporation Tax Act to a public interest corporation, etc. (limited to a person listed in paragraph (1), item (i)) to which the provisions of the second sentence of the preceding paragraph have been applied, the phrase "the following" in Article 38, paragraph (2) of that Act is deemed to be replaced with "the following, and income tax under the provisions of the second sentence of Article 40, paragraph (3) of the Act on Special Measures Concerning Taxation (Tax Exemption for Capital Gains, etc. in the Case of Donation of Property to the State, etc.) (excluding that income tax in the case where the value of the property under that paragraph pertaining to that income tax has been included in gross profit in calculating the amount of income for each business year of the public interest corporation, etc. prescribed in paragraph (1) of that Article that received the gift or bequest of that property prescribed in that paragraph)".
machine translation, not official
**二** 前項後段の規定の適用を受けた公益法人等（第一項第二号に掲げる者に限る。）に対する国税通則法の規定の適用については、同法第七条の二第一項及び第二項中「事由に」とあるのは、「事由又は公益信託に関する法律（令和六年法律第三十号）第三十三条第三項（信託法の適用関係）の規定により読み替えて適用する信託法第五十六条第一項に規定する特定終了事由に」とする。
art-40/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-40/par-4/item-2
With regard to the application of the provisions of the Act on General Rules for National Taxes to a public interest corporation, etc. (limited to a person listed in paragraph (1), item (ii)) to which the provisions of the second sentence of the preceding paragraph have been applied, the phrase "the event" in Article 7-2, paragraphs (1) and (2) of that Act is deemed to be replaced with "the event or the specified termination event prescribed in Article 56, paragraph (1) of the Trust Act as applied with the terms replaced pursuant to the provisions of Article 33, paragraph (3) of the Act on Public Interest Trusts (Act No. 30 of 2024) (Application of the Trust Act)".
machine translation, not official
**三** 前項後段の規定により第一項第二号に規定する公益信託の受託者に前項後段に規定する所得税が課される場合には、当該公益信託の受託者は、各公益信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この号において同じ。）及び固有資産等（公益信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。以下この号において同じ。）ごとに、それぞれ別の者とみなして、所得税法（第一編第二章及び第五章並びに第六編を除く。）、この法律（第四十二条の三を除く。）その他所得税に関する法令の規定を適用する。この場合において、各公益信託の信託資産等及び固有資産等は、この号の規定によりみなされた各別の者にそれぞれ帰属するものとし、当該公益信託の受託者（居住者に限る。）につきこの号の規定により各公益信託の信託資産等が帰属するものとされた当該別の者に係る同項後段に規定する所得税については、所得税法第七十九条から第八十五条までの規定は、適用しない。
art-40/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-40/par-4/item-3
Where income tax prescribed in the second sentence of the preceding paragraph is imposed on the trustee of a public interest trust prescribed in paragraph (1), item (ii) pursuant to the provisions of the second sentence of the preceding paragraph, the trustee of that public interest trust is deemed to be a separate person for each of the trust assets, etc. of each public interest trust (meaning the assets and liabilities belonging to the trust property and the revenue and expenses attributed to that trust property; the same applies hereinafter in this item) and the personal assets and other holdings (meaning assets and liabilities, and revenue and expenses, other than the trust assets, etc. of each public interest trust; the same applies hereinafter in this item), and the provisions of the Income Tax Act (excluding Part I, Chapters II and V, and Part VI), this Act (excluding Article 42-3), and other laws and regulations concerning income tax apply. In this case, the trust assets, etc. of each public interest trust and the personal assets and other holdings are to belong respectively to each separate person deemed under the provisions of this item, and the provisions of Articles 79 through 85 of the Income Tax Act do not apply to the income tax prescribed in the second sentence of that paragraph pertaining to the separate person to whom the trust assets, etc. of each public interest trust are deemed to belong under the provisions of this item with respect to the trustee of that public interest trust (limited to a resident).
machine translation, not official
**四** 前項後段の規定の適用を受ける公益法人等が第一項第二号に規定する公益信託の受託者である場合において、当該公益信託の受託者が二以上あるときは、当該公益信託の信託事務を主宰する受託者（以下この条において「主宰受託者」という。）を前項後段に規定する個人とみなして同項後段の規定を適用する。この場合において、当該主宰受託者に課する同項後段に規定する所得税については、当該主宰受託者以外の受託者は、その所得税について、連帯納付の責めに任ずる。
art-40/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-40/par-4/item-4
Where a public interest corporation, etc. to which the provisions of the second sentence of the preceding paragraph apply is the trustee of a public interest trust prescribed in paragraph (1), item (ii), if there are two or more trustees of that public interest trust, the provisions of the second sentence of the preceding paragraph apply by deeming the trustee who presides over the trust affairs of that public interest trust (referred to as the "presiding trustee" in this Article) to be the individual prescribed in the second sentence of that paragraph. In this case, with regard to the income tax prescribed in the second sentence of that paragraph imposed on that presiding trustee, the trustees other than that presiding trustee are jointly and severally liable for the payment of that income tax.
machine translation, not official
**五** 前号に規定する所得税を主宰受託者以外の受託者から徴収する場合における国税通則法第四十三条第一項の規定の適用については、同項中「国税の徴収」とあるのは「公益信託に関する法律第二条第一項第一号（定義）に規定する公益信託の租税特別措置法第四十条第四項第四号（国等に対して財産を寄附した場合の譲渡所得等の非課税）に規定する主宰受託者（以下この項において「主宰受託者」という。）以外の受託者（以下この項において「連帯受託者」という。）の同号に規定する連帯納付の責任に係る所得税の徴収」と、「その国税の納税地」とあるのは「当該所得税の納税地又は当該連帯受託者が当該公益信託の主宰受託者であつたとした場合における当該所得税の納税地」とする。
art-40/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-40/par-4/item-5
With regard to the application of the provisions of Article 43, paragraph (1) of the Act on General Rules for National Taxes in the case where the income tax prescribed in the preceding item is collected from a trustee other than the presiding trustee, the phrase "collection of national tax" in that paragraph is deemed to be replaced with "collection of income tax pertaining to the joint and several liability for payment, prescribed in that item, of a trustee (referred to as a "jointly liable trustee" in this paragraph) other than the presiding trustee (referred to as the "presiding trustee" in this paragraph) prescribed in Article 40, paragraph (4), item (iv) of the Act on Special Measures Concerning Taxation (Tax Exemption for Capital Gains, etc. in the Case of Donation of Property to the State, etc.) of a public interest trust prescribed in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (Definitions)", and the phrase "the place for tax payment of that national tax" is deemed to be replaced with "the place for tax payment of that income tax or the place for tax payment of that income tax if that jointly liable trustee had been the presiding trustee of that public interest trust".
machine translation, not official
**第五項** 第三項の代替資産には、次に掲げる資産を含むものとする。この場合において、次の各号の公益法人等が第一項第二号に規定する公益信託の受託者であるとき（当該公益信託の受託者が二以上ある場合に限る。）はその主宰受託者が当該各号の書類を提出しなければならないものとし、第一号の書類を提出した公益法人等は、同号の買換資産を、同号の譲渡の日の翌日から一年を経過する日までの期間（当該期間内に同号の公益目的事業の用に直接供することが困難である場合として政令で定める事情があるときは、政令で定める期間）内に、当該公益目的事業の用に直接供しなければならないものとし、第二号の書類を提出した公益法人等は、同号の特定買換資産を、同号の方法により管理しなければならないものとする。
art-40/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-5 · https://japanlaw.org/l/332AC0000000026/art-40/par-5
Substitute assets under paragraph (3) are to include the following assets. In this case, where the public interest corporation, etc. referred to in each of the following items is the trustee of a public interest trust prescribed in paragraph (1), item (ii) (limited to the case where there are two or more trustees of that public interest trust), its presiding trustee must submit the document referred to in each of those items; a public interest corporation, etc. that has submitted the document referred to in item (i) must directly use the replacement asset referred to in that item for that public interest purpose business within the period from the date of the transfer referred to in that item until the day on which one year has elapsed from the following day (if there are circumstances specified by Cabinet Order as those in which it is difficult to directly use the asset for the public interest purpose business referred to in that item within that period, within the period specified by Cabinet Order); and a public interest corporation, etc. that has submitted the document referred to in item (ii) must manage the specified replacement asset referred to in that item by the method referred to in that item.
machine translation, not official
**一** 第三項の公益法人等が、同項の贈与又は遺贈を受けた財産（当該公益法人等の公益目的事業の用に二年以上直接供しているものに限る。）の譲渡をし、その譲渡による収入金額の全部に相当する金額をもつて資産（当該財産に係る公益目的事業の用に直接供することができる当該財産と同種の資産（財務省令で定めるものを含む。）、土地及び土地の上に存する権利に限る。以下この号及び第十八項において「買換資産」という。）を取得した場合において、その譲渡の日の前日までに、当該譲渡の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときにおける当該買換資産
art-40/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-40/par-5/item-1
the replacement asset in the case where the public interest corporation, etc. referred to in paragraph (3) transfers property received by gift or bequest referred to in that paragraph (limited to property that it has directly used for its public interest purpose business for two years or more) and acquires, with an amount equivalent to the whole of the revenue from that transfer, an asset (limited to an asset of the same type as that property that can be directly used for the public interest purpose business pertaining to that property (including an asset specified by Order of the Ministry of Finance), land, and rights existing on land; referred to as a "replacement asset" in this item and paragraph (18)), if, by the day before the date of that transfer, it has submitted a document stating the date of that transfer and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment;
machine translation, not official
**二** 第三項の公益法人等が、同項の贈与又は遺贈を受けた財産（政令で定めるものを除く。）で政令で定める方法により管理しているものの譲渡をし、その譲渡による収入金額の全部に相当する金額をもつて資産（以下この号及び第十八項において「特定買換資産」という。）を取得した場合において、その譲渡の日の前日までに、その管理の方法その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときにおける当該特定買換資産
art-40/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-40/par-5/item-2
the specified replacement asset in the case where the public interest corporation, etc. referred to in paragraph (3) transfers property received by gift or bequest referred to in that paragraph (excluding property specified by Cabinet Order) that it manages by a method specified by Cabinet Order, and acquires, with an amount equivalent to the whole of the revenue from that transfer, an asset (referred to as a "specified replacement asset" in this item and paragraph (18)), if, by the day before the date of that transfer, it has submitted a document stating the method of that management and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment.
machine translation, not official
**第六項** 第一項後段の規定の適用を受けて行われた贈与又は遺贈（以下この条において「特定贈与等」という。）を受けた公益法人等が、合併（信託法第五十六条第二項の規定による合併を除く。）により当該公益法人等に係る第三項に規定する財産等を当該合併後存続する法人又は当該合併により設立する法人（公益法人等に該当するものに限る。以下この項において「公益合併法人」という。）に移転しようとする場合において、当該合併の日の前日までに、政令で定めるところにより、当該合併の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該合併の日以後は、当該公益合併法人は当該特定贈与等に係る公益法人等と、当該公益合併法人がその移転を受けた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。
art-40/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-6 · https://japanlaw.org/l/332AC0000000026/art-40/par-6
Where a public interest corporation, etc. that has received a gift or bequest made by applying the provisions of the second sentence of paragraph (1) (referred to as a "specified gift, etc." in this Article) intends to transfer, through a merger (excluding a merger under the provisions of Article 56, paragraph (2) of the Trust Act), the property, etc. prescribed in paragraph (3) pertaining to that public interest corporation, etc. to the corporation surviving the merger or the corporation incorporated through the merger (limited to one that falls under the category of public interest corporation, etc.; referred to as a "public interest merger corporation" in this paragraph), and has submitted, by the day before the date of the merger, pursuant to the provisions of Cabinet Order, a document stating the date of the merger and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of the merger, the provisions of this Article apply by deeming that public interest merger corporation to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets transferred to that public interest merger corporation to be the property pertaining to that specified gift, etc.
machine translation, not official
**第七項** 特定贈与等を受けた公益法人等が、解散（合併による解散及び信託法第五十六条第一項第四号に掲げる事由による解散を除く。）による残余財産の分配又は引渡しにより当該公益法人等に係る第三項に規定する財産等を他の公益法人等（第一項第一号に掲げる者に限る。）に移転し、又は類似の公益信託に関する法律第二条第一項第二号に規定する公益事務（次項、第九項及び第十二項において「公益事務」という。）をその目的とする公益信託（その公益信託の受託者が第一項第二号に掲げる者に該当する者であるものに限る。）の信託財産としようとする場合において、当該解散の日の前日までに、政令で定めるところにより、当該解散の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該解散の日以後は、当該他の公益法人等又は当該公益信託の受託者（以下この項において「解散引継法人等」という。）は当該特定贈与等に係る公益法人等と、当該解散引継法人等がその移転を受け、又は当該公益信託の信託財産として受け入れた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。
art-40/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-7 · https://japanlaw.org/l/332AC0000000026/art-40/par-7
Where a public interest corporation, etc. that has received a specified gift, etc. intends, through the distribution or delivery of residual assets upon dissolution (excluding dissolution by merger and dissolution due to the event listed in Article 56, paragraph (1), item (iv) of the Trust Act), to transfer the property, etc. prescribed in paragraph (3) pertaining to that public interest corporation, etc. to another public interest corporation, etc. (limited to a person listed in paragraph (1), item (i)), or to make it the trust property of a public interest trust (limited to one whose trustee is a person who falls under the category of person listed in paragraph (1), item (ii)) whose purpose is similar public interest work prescribed in Article 2, paragraph (1), item (ii) of the Act on Public Interest Trusts (referred to as "public interest work" in the following paragraph and paragraphs (9) and (12)), and has submitted, by the day before the date of the dissolution, pursuant to the provisions of Cabinet Order, a document stating the date of the dissolution and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of the dissolution, the provisions of this Article apply by deeming that other public interest corporation, etc. or the trustee of that public interest trust (referred to as a "successor on dissolution, etc." in this paragraph) to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets transferred to that successor on dissolution, etc. or accepted by it as the trust property of that public interest trust to be the property pertaining to that specified gift, etc.
machine translation, not official
**第八項** 特定贈与等を受けた公益法人等で公益社団法人及び公益財団法人の認定等に関する法律（平成十八年法律第四十九号。以下この項及び第十六項において「公益認定法」という。）第二十九条第一項又は第二項の規定による公益認定法第五条に規定する公益認定の取消しの処分（当該取消しの処分に係る事由により第一項後段の承認を取り消すことができる場合の当該処分を除く。以下この項において「特定処分」という。）を受けたもの（当該特定処分後において、第一項第一号に規定する特定一般法人に該当するものに限る。以下この項において「当初法人」という。）が、同条第二十号に規定する定款の定めに従い、その有する公益認定法第三十条第二項に規定する公益目的取得財産残額に相当する額の財産（以下この項において「引継財産」という。）を他の公益法人等（第一項第一号に掲げる者に限る。）に贈与し、又は類似の公益事務をその目的とする公益信託（その公益信託の受託者が第一項第二号に掲げる者に該当する者であるものに限る。）の信託財産としようとする場合において、当該贈与の日又は当該信託財産とする日（以下この項において「贈与等の日」という。）の前日までに、政令で定めるところにより、当該贈与等の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該贈与等の日以後は、当該他の公益法人等又は当該公益信託の受託者（以下この項において「引継法人等」という。）は当該特定贈与等に係る公益法人等と、当該引継法人等が当該贈与を受け、又は当該公益信託の信託財産として受け入れた公益引継資産（当該引継財産のうち、当該特定処分を受けた公益法人等に係る第三項に規定する財産等に相当するものとして政令で定める部分をいう。）は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。この場合において、当該贈与等の日以後は、当該当初法人については、第三項の規定は、適用しない。
art-40/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-8 · https://japanlaw.org/l/332AC0000000026/art-40/par-8
Where a public interest corporation, etc. that has received a specified gift, etc. and has received a disposition revoking the public interest authorization prescribed in Article 5 of the Public Interest Authorization Act under the provisions of Article 29, paragraph (1) or (2) of the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 49 of 2006; referred to as the "Public Interest Authorization Act" in this paragraph and paragraph (16)) (excluding such a disposition in the case where the approval under the second sentence of paragraph (1) may be revoked on the grounds pertaining to that revocation; referred to as a "specified disposition" in this paragraph) (limited to one that falls under the category of specified general corporation prescribed in paragraph (1), item (i) after that specified disposition; referred to as the "original corporation" in this paragraph) intends, in accordance with the provisions of its articles of incorporation prescribed in item (xx) of that Article, to give property in an amount equivalent to the remaining balance of property acquired for public interest purposes prescribed in Article 30, paragraph (2) of the Public Interest Authorization Act that it holds (referred to as the "property passed on" in this paragraph) to another public interest corporation, etc. (limited to a person listed in paragraph (1), item (i)), or to make it the trust property of a public interest trust (limited to one whose trustee is a person who falls under the category of person listed in paragraph (1), item (ii)) whose purpose is similar public interest work, and has submitted, by the day before the date of that gift or the date on which it is made trust property (referred to as the "date of the gift or similar transfer" in this paragraph), pursuant to the provisions of Cabinet Order, a document stating the date of the gift or similar transfer and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of the gift or similar transfer, the provisions of this Article apply by deeming that other public interest corporation, etc. or the trustee of that public interest trust (referred to as the "successor corporation, etc." in this paragraph) to be the public interest corporation, etc. pertaining to that specified gift, etc., and the public interest assets passed on (meaning the part of that property passed on specified by Cabinet Order as corresponding to the property, etc. prescribed in paragraph (3) pertaining to the public interest corporation, etc. that received that specified disposition) that that successor corporation, etc. has received by gift or accepted as the trust property of that public interest trust to be the property pertaining to that specified gift, etc. In this case, on and after the date of the gift or similar transfer, the provisions of paragraph (3) do not apply to that original corporation.
machine translation, not official
**第九項** 特定贈与等を受けた第一項第一号に規定する特定一般法人が、第三項に規定する財産等を他の公益法人等（同号に掲げる者に限る。）に贈与し、又は類似の公益事務をその目的とする公益信託（その公益信託の受託者が第一項第二号に掲げる者に該当する者であるものに限る。）の信託財産としようとする場合（一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号）第百十九条第二項第一号ロに掲げる寄附又は支出に該当する場合に限る。）において、当該贈与の日又は当該信託財産とする日（以下この項において「贈与等の日」という。）の前日までに、政令で定めるところにより、当該贈与等の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該贈与等の日以後は、当該他の公益法人等又は当該公益信託の受託者（以下この項において「受贈公益法人等」という。）は当該特定贈与等に係る公益法人等と、当該受贈公益法人等が当該贈与を受け、又は当該公益信託の信託財産として受け入れた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。
art-40/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-9 · https://japanlaw.org/l/332AC0000000026/art-40/par-9
Where a specified general corporation prescribed in paragraph (1), item (i) that has received a specified gift, etc. intends to give the property, etc. prescribed in paragraph (3) to another public interest corporation, etc. (limited to a person listed in that item), or to make it the trust property of a public interest trust (limited to one whose trustee is a person who falls under the category of person listed in paragraph (1), item (ii)) whose purpose is similar public interest work (limited to the case where this falls under a donation or expenditure listed in Article 119, paragraph (2), item (i), (b) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006)), and has submitted, by the day before the date of that gift or the date on which it is made trust property (referred to as the "date of the gift or similar transfer" in this paragraph), pursuant to the provisions of Cabinet Order, a document stating the date of the gift or similar transfer and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of the gift or similar transfer, the provisions of this Article apply by deeming that other public interest corporation, etc. or the trustee of that public interest trust (referred to as the "public interest corporation, etc. receiving the gift" in this paragraph) to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets that that public interest corporation, etc. receiving the gift has received by gift or accepted as the trust property of that public interest trust to be the property pertaining to that specified gift, etc.
machine translation, not official
**第十項** 特定贈与等を受けた公益法人等（第一項第一号に掲げる者であつて、幼稚園（就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律（平成十八年法律第七十七号）第二条第二項に規定する幼稚園をいう。以下この項において同じ。）又は保育所等（同条第五項に規定する保育所等をいう。以下この項において同じ。）を設置する者で政令で定める要件を満たすものに限る。以下この項において「譲渡法人」という。）が、当該譲渡法人に係る第三項に規定する財産等（当該幼稚園又は保育所等に係る事業の用に直接供されているものに限る。）を他の公益法人等（第一項第一号に掲げる者であつて、同条第七項に規定する幼保連携型認定こども園、幼稚園又は保育所等を設置しようとする者で政令で定める要件を満たすものに限る。以下この項において「譲受法人」という。）に贈与をしようとする場合において、当該贈与の日の前日までに、政令で定めるところにより、当該贈与の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該贈与の日以後は、当該譲受法人は当該特定贈与等に係る公益法人等と、当該譲受法人がその贈与を受けた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。
art-40/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-10 · https://japanlaw.org/l/332AC0000000026/art-40/par-10
Where a public interest corporation, etc. that has received a specified gift, etc. (limited to a person listed in paragraph (1), item (i) that establishes a kindergarten (meaning a kindergarten prescribed in Article 2, paragraph (2) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 77 of 2006); the same applies hereinafter in this paragraph) or a nursery center, etc. (meaning a nursery center, etc. prescribed in paragraph (5) of that Article; the same applies hereinafter in this paragraph) and that satisfies the requirements specified by Cabinet Order; referred to as the "transferor corporation" in this paragraph) intends to give the property, etc. prescribed in paragraph (3) pertaining to that transferor corporation (limited to property, etc. directly used for the business pertaining to that kindergarten or nursery center, etc.) to another public interest corporation, etc. (limited to a person listed in paragraph (1), item (i) that intends to establish an integrated center for early childhood education and care prescribed in paragraph (7) of that Article, a kindergarten, or a nursery center, etc. and that satisfies the requirements specified by Cabinet Order; referred to as the "transferee corporation" in this paragraph), and has submitted, by the day before the date of the gift, pursuant to the provisions of Cabinet Order, a document stating the date of the gift and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of the gift, the provisions of this Article apply by deeming that transferee corporation to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets that that transferee corporation has received by gift to be the property pertaining to that specified gift, etc.
machine translation, not official
**第十一項** 特定贈与等を受けた第一項第二号に規定する公益信託の受託者（以下この項において「当初受託者」という。）が、次の各号に掲げる事由（当該事由により第一項後段の承認を取り消すことができる場合（当該特定贈与等をした者の所得に係る所得税の負担を不当に減少させる結果となると認められることその他の事由により当該承認を取り消すことができる場合として政令で定める場合に限る。）の当該事由を除く。第十四項において「任務終了事由等」という。）により当該当初受託者に係る第三項に規定する財産等を当該各号に掲げる事由の区分に応じ当該各号に定める者（公益信託に関する法律第十二条第一項に規定する新受託者（第一号において「新受託者」という。）の選任若しくは同法第七条第二項各号に掲げる事項の変更につき同法第十二条第一項の認可を受け、又は同項ただし書に規定する新受託者の選任につき同法第十四条第一項の規定による届出がされた当該公益信託の受託者（第一項第二号に掲げる者に該当する者に限る。）に該当するものに限る。以下この項において「引継受託者」という。）に移転しようとする場合において、当該認可又は届出の日の前日までに、政令で定めるところにより、当該認可又は届出の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該認可又は届出の日以後は、当該引継受託者は当該特定贈与等に係る公益法人等と、当該引継受託者がその移転を受けた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。この場合において、当該当初受託者が二以上あるときは、その主宰受託者が当該書類を納税地の所轄税務署長を経由して国税庁長官に提出しなければならない。
art-40/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-11 · https://japanlaw.org/l/332AC0000000026/art-40/par-11
Where the trustee of a public interest trust prescribed in paragraph (1), item (ii) that has received a specified gift, etc. (referred to as the "original trustee" in this paragraph) intends, due to an event listed in any of the following items (excluding such an event in the case where the approval under the second sentence of paragraph (1) may be revoked on the grounds of that event (limited to the case specified by Cabinet Order as a case where that approval may be revoked on the grounds that it is found that it would result in an unjust reduction of the burden of income tax on the income of the person who made that specified gift, etc., or on other grounds); referred to as "events ending the trustee's duties, etc." in paragraph (14)), to transfer the property, etc. prescribed in paragraph (3) pertaining to that original trustee to the person specified in each of those items according to the category of event listed therein (limited to a person who falls under the category of the trustee (limited to one who falls under the category of person listed in paragraph (1), item (ii)) of that public interest trust for which authorization under Article 12, paragraph (1) of the Act on Public Interest Trusts has been obtained for the appointment of a new trustee prescribed in that paragraph (referred to as a "new trustee" in item (i)) or for a change in the matters listed in the items of Article 7, paragraph (2) of that Act, or for which notification under the provisions of Article 14, paragraph (1) of that Act has been made for the appointment of a new trustee prescribed in the proviso to Article 12, paragraph (1) of that Act; referred to as the "successor trustee" in this paragraph), and has submitted, by the day before the date of that authorization or notification, pursuant to the provisions of Cabinet Order, a document stating the date of that authorization or notification and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of that authorization or notification, the provisions of this Article apply by deeming that successor trustee to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets transferred to that successor trustee to be the property pertaining to that specified gift, etc. In this case, if there are two or more original trustees, their presiding trustee must submit that document to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment.
machine translation, not official
**一** 当該当初受託者の任務の終了 新受託者
art-40/par-11/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/art-40/par-11/item-1
termination of the duties of that original trustee: the new trustee;
machine translation, not official
**二** 当該当初受託者である法人の合併 当該合併後存続する法人又は当該合併により設立する法人
art-40/par-11/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/art-40/par-11/item-2
merger of a corporation that is that original trustee: the corporation surviving the merger or the corporation incorporated through the merger;
machine translation, not official
**三** 当該当初受託者である法人の分割 当該分割により受託者としての権利義務を承継する法人
art-40/par-11/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-11/item-3 · https://japanlaw.org/l/332AC0000000026/art-40/par-11/item-3
split of a corporation that is that original trustee: the corporation that succeeds to the rights and obligations as trustee through the split.
machine translation, not official
**第十二項** 特定贈与等を受けた第一項第二号に規定する公益信託（以下この項において「当初公益信託」という。）の受託者が、公益信託の終了（当該公益信託の終了に係る事由により第一項後段の承認を取り消すことができる場合（当該特定贈与等をした者の所得に係る所得税の負担を不当に減少させる結果となると認められることその他の事由により当該承認を取り消すことができる場合として政令で定める場合に限る。）の当該公益信託の終了を除く。）により当該当初公益信託の受託者に係る第三項に規定する財産等を他の公益法人等（第一項第一号に掲げる者であつて、当該当初公益信託に係る公益信託に関する法律第四条第二項第三号に規定する帰属権利者となるべき者に該当するものに限る。）に移転し、又は類似の公益事務をその目的とする他の公益信託（その公益信託の受託者が第一項第二号に掲げる者であつて、当該当初公益信託に係る同条第二項第三号に規定する帰属権利者となるべき者に該当する者であるものに限る。）の信託財産としようとする場合において、当該公益信託の終了の日の前日までに、政令で定めるところにより、当該公益信託の終了の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該公益信託の終了の日以後は、当該他の公益法人等又は当該他の公益信託の受託者（以下この項において「帰属権利者」という。）は当該特定贈与等に係る公益法人等と、当該帰属権利者がその移転を受け、又は当該他の公益信託の信託財産として受け入れた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。この場合において、当該当初公益信託の受託者が二以上あるときは、その主宰受託者が当該書類を納税地の所轄税務署長を経由して国税庁長官に提出しなければならない。
art-40/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-12 · https://japanlaw.org/l/332AC0000000026/art-40/par-12
Where the trustee of a public interest trust prescribed in paragraph (1), item (ii) that has received a specified gift, etc. (referred to as the "original public interest trust" in this paragraph) intends, upon the termination of the public interest trust (excluding the termination of that public interest trust in the case where the approval under the second sentence of paragraph (1) may be revoked on the grounds of the event pertaining to that termination (limited to the case specified by Cabinet Order as a case where that approval may be revoked on the grounds that it is found that it would result in an unjust reduction of the burden of income tax on the income of the person who made that specified gift, etc., or on other grounds)), to transfer the property, etc. prescribed in paragraph (3) pertaining to the trustee of that original public interest trust to another public interest corporation, etc. (limited to a person listed in paragraph (1), item (i) who falls under the category of person who is to be the vested right holder prescribed in Article 4, paragraph (2), item (iii) of the Act on Public Interest Trusts pertaining to that original public interest trust), or to make it the trust property of another public interest trust whose purpose is similar public interest work (limited to one whose trustee is a person listed in paragraph (1), item (ii) who falls under the category of person who is to be the vested right holder prescribed in paragraph (2), item (iii) of that Article pertaining to that original public interest trust), and has submitted, by the day before the date of termination of the public interest trust, pursuant to the provisions of Cabinet Order, a document stating the date of termination of the public interest trust and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of termination of the public interest trust, the provisions of this Article apply by deeming that other public interest corporation, etc. or the trustee of that other public interest trust (referred to as the "vested right holder" in this paragraph) to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets transferred to that vested right holder or accepted by it as the trust property of that other public interest trust to be the property pertaining to that specified gift, etc. In this case, if there are two or more trustees of that original public interest trust, their presiding trustee must submit that document to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment.
machine translation, not official
**第十三項** 第六項に規定する公益合併法人が、特定贈与等を受けた公益法人等から同項に規定する合併により資産の移転を受けた場合（当該公益法人等が当該移転につき同項に規定する書類を当該合併の日の前日までに提出しなかつた場合に限る。）において、当該公益合併法人が、政令で定めるところにより、当該資産が当該特定贈与等に係る第三項に規定する財産等であることを知つた日の翌日から二月を経過した日の前日までに、当該合併の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、第六項の規定にかかわらず、当該合併の日以後は、当該公益合併法人は当該特定贈与等に係る公益法人等と、当該公益合併法人がその移転を受けた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。
art-40/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-13 · https://japanlaw.org/l/332AC0000000026/art-40/par-13
Where a public interest merger corporation prescribed in paragraph (6) has received a transfer of assets through a merger prescribed in that paragraph from a public interest corporation, etc. that has received a specified gift, etc. (limited to the case where that public interest corporation, etc. did not submit the document prescribed in that paragraph with regard to that transfer by the day before the date of the merger), if that public interest merger corporation has submitted, pursuant to the provisions of Cabinet Order, by the day before the day on which two months have elapsed from the day following the day on which it learned that those assets are property, etc. prescribed in paragraph (3) pertaining to that specified gift, etc., a document stating the date of the merger and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, notwithstanding the provisions of paragraph (6), on and after the date of the merger, the provisions of this Article apply by deeming that public interest merger corporation to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets transferred to that public interest merger corporation to be the property pertaining to that specified gift, etc.
machine translation, not official
**第十四項** 前項の規定は、第八項に規定する引継法人等が同項に規定する当初法人から同項に規定する引継財産の贈与を受けた場合又は同項に規定する引継財産を同項に規定する公益信託の信託財産として受け入れた場合（当該当初法人が当該贈与又は当該信託財産とすることにつき同項に規定する書類を同項に規定する贈与等の日の前日までに提出しなかつた場合に限る。）、第九項に規定する受贈公益法人等が同項に規定する特定一般法人から同項に規定する財産等の贈与を受けた場合又は同項に規定する財産等を同項に規定する公益信託の信託財産として受け入れた場合（当該特定一般法人が当該贈与又は当該信託財産とすることにつき同項に規定する書類を同項に規定する贈与等の日の前日までに提出しなかつた場合に限る。）、第十項に規定する譲受法人が同項に規定する譲渡法人から同項に規定する財産等の贈与を受けた場合（当該譲渡法人が当該贈与につき同項に規定する書類を当該贈与の日の前日までに提出しなかつた場合に限る。）及び第十一項に規定する引継受託者が同項に規定する当初受託者から任務終了事由等により同項に規定する財産等の移転を受けた場合（当該当初受託者が当該移転につき同項に規定する書類を同項に規定する認可又は届出の日の前日までに提出しなかつた場合に限る。）について準用する。この場合において、当該引継法人等が当該当初法人から当該引継財産の贈与を受けた場合又は当該引継財産を当該公益信託の信託財産として受け入れた場合について準用するときは、前項中「資産は」とあるのは、「第八項に規定する公益引継資産は」と読み替えるものとする。
art-40/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-14 · https://japanlaw.org/l/332AC0000000026/art-40/par-14
The provisions of the preceding paragraph apply mutatis mutandis to the case where a successor corporation, etc. prescribed in paragraph (8) has received the property passed on prescribed in that paragraph by gift from the original corporation prescribed in that paragraph, or has accepted the property passed on prescribed in that paragraph as the trust property of the public interest trust prescribed in that paragraph (limited to the case where that original corporation did not submit the document prescribed in that paragraph with regard to that gift or to making it trust property by the day before the date of the gift or similar transfer prescribed in that paragraph); the case where a public interest corporation, etc. receiving the gift prescribed in paragraph (9) has received the property, etc. prescribed in that paragraph by gift from the specified general corporation prescribed in that paragraph, or has accepted the property, etc. prescribed in that paragraph as the trust property of the public interest trust prescribed in that paragraph (limited to the case where that specified general corporation did not submit the document prescribed in that paragraph with regard to that gift or to making it trust property by the day before the date of the gift or similar transfer prescribed in that paragraph); the case where a transferee corporation prescribed in paragraph (10) has received the property, etc. prescribed in that paragraph by gift from the transferor corporation prescribed in that paragraph (limited to the case where that transferor corporation did not submit the document prescribed in that paragraph with regard to that gift by the day before the date of the gift); and the case where a successor trustee prescribed in paragraph (11) has received a transfer of the property, etc. prescribed in that paragraph from the original trustee prescribed in that paragraph due to events ending the trustee's duties, etc. (limited to the case where that original trustee did not submit the document prescribed in that paragraph with regard to that transfer by the day before the date of the authorization or notification prescribed in that paragraph). In this case, when the provisions of the preceding paragraph apply mutatis mutandis to the case where that successor corporation, etc. has received that property passed on by gift from that original corporation or has accepted that property passed on as the trust property of that public interest trust, the phrase "the assets" in the preceding paragraph is deemed to be replaced with "the public interest assets passed on prescribed in paragraph (8)".
machine translation, not official
**第十五項** 第五項後段の規定は第六項から第十三項（前項において準用する場合を含む。以下この項において同じ。）までの規定を適用する場合について、第八項後段の規定は第九項の特定一般法人、第十項の譲渡法人並びに前項の規定を適用する場合における同項の当初法人、特定一般法人及び譲渡法人について、それぞれ準用する。この場合において、第十項の譲受法人又は前項の譲受法人について第十項又は第十三項の規定を適用する場合について準用する第五項後段中「当該公益目的事業の用」とあるのは「当該公益目的事業の用（政令で定める事業の用に限る。）」と、「とし、第二号の書類を提出した公益法人等は、同号の特定買換資産を、同号の方法により管理しなければならないものとする」とあるのは「とする」と読み替えるものとする。
art-40/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-15 · https://japanlaw.org/l/332AC0000000026/art-40/par-15
The provisions of the second sentence of paragraph (5) apply mutatis mutandis to the case where the provisions of paragraphs (6) through (13) (including as applied mutatis mutandis pursuant to the preceding paragraph; the same applies hereinafter in this paragraph) apply, and the provisions of the second sentence of paragraph (8) apply mutatis mutandis to the specified general corporation referred to in paragraph (9), the transferor corporation referred to in paragraph (10), and the original corporation, specified general corporation, and transferor corporation referred to in the preceding paragraph in the case where the provisions of that paragraph apply. In this case, in the second sentence of paragraph (5) as applied mutatis mutandis to the case where the provisions of paragraph (10) or (13) apply to the transferee corporation referred to in paragraph (10) or the transferee corporation referred to in the preceding paragraph, the phrase "for that public interest purpose business" is deemed to be replaced with "for that public interest purpose business (limited to the business specified by Cabinet Order)", and the phrase "; and a public interest corporation, etc. that has submitted the document referred to in item (ii) must manage the specified replacement asset referred to in that item by the method referred to in that item" is deemed to be omitted.
machine translation, not official
**第十六項** 第九項に規定する特定一般法人が、公益認定法第四条の認定を受けた場合には、当該認定を受けた日から一月以内に、政令で定めるところにより、当該特定一般法人の名称、所在地及び行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項に規定する法人番号その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出しなければならない。
art-40/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-16 · https://japanlaw.org/l/332AC0000000026/art-40/par-16
Where a specified general corporation prescribed in paragraph (9) has received the authorization under Article 4 of the Public Interest Authorization Act, it must, within one month from the date on which it received that authorization, pursuant to the provisions of Cabinet Order, submit a document stating the name and location of that specified general corporation, its corporate number prescribed in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment.
machine translation, not official
**第十七項** 国税庁長官は、第一項後段の承認をしたときは、その旨を当該承認を申請した者及び当該申請に係る公益法人等に対し、当該承認をしないことを決定したとき又は当該承認を第二項の規定により取り消したときは、その旨を当該承認を申請した者又は当該承認を受けていた者に対し、当該承認を第三項の規定により取り消したときは、その旨を当該承認に係る公益法人等に対し、それぞれ通知しなければならない。
art-40/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-17 · https://japanlaw.org/l/332AC0000000026/art-40/par-17
When the Commissioner of the National Tax Agency has granted the approval under the second sentence of paragraph (1), the Commissioner must notify the person who applied for that approval and the public interest corporation, etc. pertaining to that application to that effect; when the Commissioner has decided not to grant that approval or has revoked that approval pursuant to the provisions of paragraph (2), the Commissioner must notify the person who applied for that approval or the person who had received that approval to that effect; and when the Commissioner has revoked that approval pursuant to the provisions of paragraph (3), the Commissioner must notify the public interest corporation, etc. pertaining to that approval to that effect.
machine translation, not official
**第十八項** 個人から贈与又は遺贈を受けた資産（当該資産に係る代替資産、買換資産又は特定買換資産に該当するものを含む。以下この項において「受贈資産」という。）を有する公益法人等が当該受贈資産の移転につき第五項から第十二項までの規定の適用を受けようとする場合には、当該公益法人等は、政令で定めるところにより、国税庁長官に対し、当該受贈資産が当該公益法人等に係る特定贈与等に係る第三項に規定する財産等であることの確認を求めることができる。この場合において、当該公益法人等が当該受贈資産のうち平成二十年十二月一日以後の贈与又は遺贈に係るものについてその確認を求めることができるのは、その確認を求めることにつき災害その他やむを得ない理由がある場合に限るものとする。
art-40/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-18 · https://japanlaw.org/l/332AC0000000026/art-40/par-18
Where a public interest corporation, etc. that holds assets received by gift or bequest from an individual (including assets that fall under the category of substitute assets, replacement assets or specified replacement assets pertaining to those assets; referred to as "donated assets" in this paragraph) intends to receive the application of the provisions of paragraphs (5) through (12) with regard to the transfer of those donated assets, that public interest corporation, etc. may, pursuant to the provisions of Cabinet Order, request the Commissioner of the National Tax Agency to confirm that those donated assets are property, etc. prescribed in paragraph (3) pertaining to a specified gift, etc. pertaining to that public interest corporation, etc. In this case, that public interest corporation, etc. may request that confirmation with regard to those of the donated assets that pertain to a gift or bequest made on or after December 1, 2008 only where there is a disaster or other unavoidable reason for requesting that confirmation.
machine translation, not official
**第十九項** 国税庁長官は、前項の規定により確認を求められたときは、当該確認に係る公益法人等に対し、速やかに回答しなければならない。
art-40/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-19 · https://japanlaw.org/l/332AC0000000026/art-40/par-19
When the Commissioner of the National Tax Agency has been requested to give confirmation pursuant to the provisions of the preceding paragraph, the Commissioner must promptly respond to the public interest corporation, etc. pertaining to that confirmation.
machine translation, not official
**第二十項** 第一項後段の承認につき、その承認をしないことの決定若しくは第二項の取消しがあつた場合（当該取消しがあつた場合には、政令で定める場合に限る。）における当該承認を申請した者若しくは当該承認を受けていた者の納付すべき所得税の額で当該処分に係る財産の贈与若しくは遺贈に係るものとして政令で定めるところにより計算した金額又は第三項の取消しがあつた場合（政令で定める場合に限る。）における当該承認に係る公益法人等の納付すべき所得税の額についての国税通則法第六十条第二項の規定の適用については、同項本文に規定する期間は、同項の規定にかかわらず、当該決定又は取消しの通知をした日の翌日から当該金額を完納する日までの期間とする。
art-40/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-20 · https://japanlaw.org/l/332AC0000000026/art-40/par-20
With regard to the application of the provisions of Article 60, paragraph (2) of the Act on General Rules for National Taxes to the amount calculated pursuant to the provisions of Cabinet Order as the part of the amount of income tax payable by the person who applied for the approval under the second sentence of paragraph (1) or the person who had received that approval that pertains to the gift or bequest of the property pertaining to the relevant disposition, in the case where a decision not to grant that approval or a revocation under paragraph (2) has been made (where a revocation has been made, limited to the cases specified by Cabinet Order), or to the amount of income tax payable by the public interest corporation, etc. pertaining to that approval in the case where a revocation under paragraph (3) has been made (limited to the cases specified by Cabinet Order), the period prescribed in the main clause of that paragraph is, notwithstanding the provisions of that paragraph, the period from the day following the date on which notice of that decision or revocation was given until the date on which that amount is paid in full.
machine translation, not official
**第二十一項** 第一項の規定の適用を受ける財産の贈与又は遺贈について所得税法第七十八条第一項の規定又は第四十一条の十八の二若しくは第四十一条の十八の三の規定の適用がある場合におけるこれらの規定の適用については、同法第七十八条第二項中「寄附金（学校の入学に関してするものを除く。）」とあるのは「寄附金（租税特別措置法第四十条第一項（国等に対して財産を寄附した場合の譲渡所得等の非課税）の規定の適用を受けるもののうち同項に規定する財産の贈与又は遺贈に係る山林所得の金額若しくは譲渡所得の金額で第三十二条第三項に規定する山林所得の特別控除額若しくは第三十三条第三項に規定する譲渡所得の特別控除額を控除しないで計算した金額又は雑所得の金額に相当する部分及び学校の入学に関してするものを除く。）」と、第四十一条の十八の二第一項中「その寄附をした者」とあるのは「第四十条第一項の規定の適用を受けるもののうち同項に規定する財産の贈与又は遺贈に係る山林所得の金額若しくは譲渡所得の金額で所得税法第三十二条第三項に規定する山林所得の特別控除額若しくは同法第三十三条第三項に規定する譲渡所得の特別控除額を控除しないで計算した金額又は雑所得の金額に相当する部分並びにその寄附をした者」と、「所得税法」とあるのは「同法」とする。
art-40/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-21 · https://japanlaw.org/l/332AC0000000026/art-40/par-21
With regard to the application of the provisions of Article 78, paragraph (1) of the Income Tax Act or the provisions of Article 41-18-2 or Article 41-18-3 in the case where those provisions apply to a gift or bequest of property to which the provisions of paragraph (1) apply, the phrase "donations (excluding those made in connection with admission to a school)" in Article 78, paragraph (2) of that Act is deemed to be replaced with "donations (excluding, of those to which the provisions of Article 40, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Exemption for Capital Gains, etc. in the Case of Donation of Property to the State, etc.) apply, the part equivalent to the amount of timber income or the amount of capital gains calculated without deducting the special timber income deduction prescribed in Article 32, paragraph (3) or the special capital gain deduction prescribed in Article 33, paragraph (3), or to the amount of miscellaneous income, pertaining to the gift or bequest of the property prescribed in that paragraph, and those made in connection with admission to a school)"; the phrase "the person who made the donation" in Article 41-18-2, paragraph (1) is deemed to be replaced with "the part equivalent to the amount of timber income or the amount of capital gains calculated without deducting the special timber income deduction prescribed in Article 32, paragraph (3) of the Income Tax Act or the special capital gain deduction prescribed in Article 33, paragraph (3) of that Act, or to the amount of miscellaneous income, pertaining to the gift or bequest of the property prescribed in Article 40, paragraph (1), of those to which the provisions of that paragraph apply, and the person who made the donation"; and the phrase "the Income Tax Act" is deemed to be replaced with "that Act".
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**第二十二項** 第二十項に定めるもののほか、第一項後段の承認の手続、第二項後段の規定によりあつたものとみなされる贈与又は遺贈に係る所得税法第七十八条の規定の特例、第三項後段の規定により贈与又は遺贈を行つた個人とみなされる公益法人等に対する所得税に関する法令の規定の適用に関する特例、当該公益法人等（合併又は解散（合併による解散を除く。）をするものに限る。）に対する所得税の納税義務の成立時期に関する特例その他第一項から第十九項までの規定の適用に関し必要な事項は、政令で定める。
art-40/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-40/par-22 · https://japanlaw.org/l/332AC0000000026/art-40/par-22
Beyond what is provided for in paragraph (20), the procedures for the approval under the second sentence of paragraph (1), special provisions of Article 78 of the Income Tax Act concerning a gift or bequest deemed to have been made pursuant to the provisions of the second sentence of paragraph (2), special provisions concerning the application of the provisions of laws and regulations concerning income tax to a public interest corporation, etc. deemed to be the individual who made a gift or bequest pursuant to the provisions of the second sentence of paragraph (3), special provisions concerning the time of establishment of the tax liability for income tax of that public interest corporation, etc. (limited to one that undergoes a merger or dissolution (excluding dissolution by merger)), and other necessary matters concerning the application of the provisions of paragraphs (1) through (19) are specified by Cabinet Order.
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### 第四十条の二（国等に対して重要文化財を譲渡した場合の譲渡所得の非課税） — Tax Exemption for Capital Gains in the Case of Transfer of Important Cultural Properties to the State, etc.
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art-40-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-2 · https://japanlaw.org/l/332AC0000000026/art-40-2
**第一項** 個人が、その有する資産（土地を除く。）で、文化財保護法第二十七条第一項の規定により重要文化財として指定されたものを国、独立行政法人国立文化財機構、独立行政法人国立美術館、独立行政法人国立科学博物館、地方公共団体、地方独立行政法人（地方独立行政法人法第二十一条第六号に掲げる業務を主たる目的とするもののうち政令で定めるものに限る。）又は文化財保護法第百九十二条の二第一項に規定する文化財保存活用支援団体（政令で定めるものに限る。以下この条において同じ。）に譲渡した場合（当該文化財保存活用支援団体に譲渡した場合には、政令で定める場合に限る。）の当該譲渡に係る譲渡所得については、所得税を課さない。
art-40-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-2/par-1
Where an individual has transferred an asset held by the individual (excluding land) that has been designated as an Important Cultural Property pursuant to the provisions of Article 27, paragraph (1) of the Act on Protection of Cultural Properties to the State, the Independent Administrative Institution National Institutes for Cultural Heritage, the Independent Administrative Institution National Museum of Art, the Independent Administrative Institution National Museum of Nature and Science, a local government, a local independent administrative agency (limited to one specified by Cabinet Order among those whose principal purpose is the operations listed in Article 21, item (vi) of the Local Independent Administrative Agency Act), or a cultural property preservation and utilization support organization prescribed in Article 192-2, paragraph (1) of the Act on Protection of Cultural Properties (limited to one specified by Cabinet Order; the same applies hereinafter in this Article) (in the case of a transfer to that cultural property preservation and utilization support organization, limited to the case specified by Cabinet Order), income tax is not imposed on the capital gains pertaining to that transfer.
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### 第四十条の三（物納による譲渡所得等の非課税） — Tax Exemption for Capital Gains, etc. Arising from Payment in Kind
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art-40-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3 · https://japanlaw.org/l/332AC0000000026/art-40-3
**第一項** 個人がその財産を相続税法第四十二条第二項（同法第四十五条第二項において準用する場合を含む。）又は第四十八条の二第三項の規定による許可を受けて物納した場合には、所得税法第三十二条又は第三十三条の規定の適用については、当該財産（相続税法第四十一条第一項後段（同法第四十五条第二項又は第四十八条の二第六項において準用する場合を含む。）の規定の適用がある場合には、当該財産のうち同法第四十一条第一項（同法第四十五条第二項において準用する場合を含む。）又は第四十八条の二第一項に規定する納付を困難とする金額として政令で定める額に相当するものとして政令で定める部分）の譲渡がなかつたものとみなす。
art-40-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3/par-1
Where an individual has made a payment in kind of the individual's property with permission under the provisions of Article 42, paragraph (2) (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) of that Act) or Article 48-2, paragraph (3) of the Inheritance Tax Act, with regard to the application of the provisions of Article 32 or Article 33 of the Income Tax Act, the transfer of that property (where the provisions of the second sentence of Article 41, paragraph (1) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) or Article 48-2, paragraph (6) of that Act) apply, the part of that property specified by Cabinet Order as corresponding to the amount specified by Cabinet Order as the amount that makes payment difficult prescribed in Article 41, paragraph (1) (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) of that Act) or Article 48-2, paragraph (1) of that Act) is deemed not to have been made.
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### 第四十条の三の二（債務処理計画に基づき資産を贈与した場合の課税の特例） — Special Provisions on Taxation in the Case of Gift of Assets Based on a Debt Workout Plan
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art-40-3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-2
**第一項** 第四十二条の四第十九項第七号に規定する中小企業者に該当する内国法人の取締役又は業務を執行する社員である個人で当該内国法人の債務の保証に係る保証債務を有するものが、当該個人の有する資産（有価証券を除く。）で当該資産に設定された賃借権、使用貸借権その他資産の使用又は収益を目的とする権利が現に当該内国法人の事業の用に供されているもの（当該資産又は権利のうちに当該内国法人の事業の用以外の用に供されている部分がある場合には、当該内国法人の事業の用に供されている部分として政令で定める部分に限る。以下この条において同じ。）を、当該内国法人について策定された債務処理に関する計画で一般に公表された債務処理を行うための手続に関する準則に基づき策定されていることその他の政令で定める要件を満たすもの（以下この項において「債務処理計画」という。）に基づき、平成二十五年四月一日から令和十年三月三十一日までの間に当該内国法人に贈与した場合には、次に掲げる要件を満たしているときに限り、所得税法第五十九条第一項第一号の規定の適用については、当該資産の贈与がなかつたものとみなす。
art-40-3-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-2/par-1
Where an individual who is a director or a member executing the business of a domestic corporation that falls under the category of small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) and who has a guarantee obligation pertaining to the guarantee of the debts of that domestic corporation has, during the period from April 1, 2013 to March 31, 2028, given to that domestic corporation an asset held by that individual (excluding securities) on which a right of lease, a right of loan for use, or any other right for the purpose of using or deriving profit from an asset has been established and that right is actually being used for the business of that domestic corporation (where there is a part of that asset or right that is used for purposes other than the business of that domestic corporation, limited to the part specified by Cabinet Order as the part used for the business of that domestic corporation; the same applies hereinafter in this Article), based on a plan concerning debt workout formulated for that domestic corporation that satisfies the requirements specified by Cabinet Order, such as having been formulated based on generally published rules concerning the procedures for carrying out debt workouts (referred to as a "debt workout plan" in this paragraph), then, only if the following requirements are satisfied, with regard to the application of the provisions of Article 59, paragraph (1), item (i) of the Income Tax Act, the gift of that asset is deemed not to have been made:
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**一** 当該個人が、当該債務処理計画に基づき、当該内国法人の債務の保証に係る保証債務の一部を履行していること。
art-40-3-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-2/par-1/item-1
that individual has, based on that debt workout plan, performed part of the guarantee obligation pertaining to the guarantee of the debts of that domestic corporation;
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**二** 当該債務処理計画に基づいて行われた当該内国法人に対する資産の贈与及び前号の保証債務の一部の履行後においても、当該個人が当該内国法人の債務の保証に係る保証債務を有していることが、当該債務処理計画において見込まれていること。
art-40-3-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-2/par-1/item-2
it is expected in that debt workout plan that, even after the gift of assets to that domestic corporation made based on that debt workout plan and the performance of part of the guarantee obligation referred to in the preceding item, that individual will have a guarantee obligation pertaining to the guarantee of the debts of that domestic corporation;
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**三** 当該内国法人が、当該資産の贈与を受けた後に、当該資産をその事業の用に供することが当該債務処理計画において定められていること。
art-40-3-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-2/par-1/item-3
it is provided in that debt workout plan that that domestic corporation will use those assets for its business after receiving the gift of those assets;
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**四** 次に掲げる要件のいずれかを満たすこと。
art-40-3-2/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-2/par-1/item-4
any of the following requirements is satisfied:
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**イ** 当該内国法人が中小企業者等に対する金融の円滑化を図るための臨時措置に関する法律（平成二十一年法律第九十六号）第二条第一項に規定する金融機関から受けた事業資金の貸付けにつき、当該貸付けに係る債務の弁済の負担を軽減するため、同法の施行の日から平成二十八年三月三十一日までの間に条件の変更が行われていること。
art-40-3-2/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-2/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-2/par-1/item-4/sub-1
with regard to a loan of business funds that that domestic corporation received from a financial institution prescribed in Article 2, paragraph (1) of the Act on Temporary Measures to Facilitate Financing for Small and Medium Sized Enterprises, etc. (Act No. 96 of 2009), the terms and conditions have been changed during the period from the date of enforcement of that Act to March 31, 2016 in order to reduce the burden of repaying the debts pertaining to that loan;
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**ロ** 当該債務処理計画が平成二十八年四月一日以後に策定されたものである場合においては、当該内国法人が同日前に次のいずれにも該当しないこと。
art-40-3-2/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-2/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-2/par-1/item-4/sub-2
where that debt workout plan was formulated on or after April 1, 2016, that domestic corporation did not fall under any of the following before that date:
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**（１）** 株式会社地域経済活性化支援機構法（平成二十一年法律第六十三号）第二十五条第四項に規定する再生支援決定の対象となつた法人
art-40-3-2/par-1/item-4/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-2/par-1/item-4/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-2/par-1/item-4/sub-2/sub2-1
a corporation that was subject to a decision to support revitalization prescribed in Article 25, paragraph (4) of the Act on Regional Economy Vitalization Corporation of Japan (Act No. 63 of 2009);
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**（２）** 株式会社東日本大震災事業者再生支援機構法（平成二十三年法律第百十三号）第十九条第四項に規定する支援決定の対象となつた法人
art-40-3-2/par-1/item-4/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-2/par-1/item-4/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-2/par-1/item-4/sub-2/sub2-2
a corporation that was subject to a decision to provide support prescribed in Article 19, paragraph (4) of the Act on the Great East Japan Earthquake Business Revitalization Support Corporation (Act No. 113 of 2011);
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**（３）** 株式会社東日本大震災事業者再生支援機構法第五十九条第一項に規定する産業復興機構の組合財産である債権の債務者である法人
art-40-3-2/par-1/item-4/sub-2/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-2/par-1/item-4/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-2/par-1/item-4/sub-2/sub2-3
a corporation that is the obligor of a claim that is partnership property of an industrial revitalization organization prescribed in Article 59, paragraph (1) of the Act on the Great East Japan Earthquake Business Revitalization Support Corporation;
machine translation, not official
**（４）** （１）から（３）までに掲げる法人のほか、財務省令で定める法人
art-40-3-2/par-1/item-4/sub-2/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-2/par-1/item-4/sub-2/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-2/par-1/item-4/sub-2/sub2-4
beyond the corporations listed in 1. through 3., a corporation specified by Order of the Ministry of Finance.
machine translation, not official
**第二項** 前項の規定は、確定申告書に、同項の規定の適用を受ける旨の記載があり、かつ、同項の贈与をした資産の種類その他の財務省令で定める事項を記載した書類及び同項各号に掲げる要件を満たす旨を証する書類として財務省令で定める書類の添付がある場合に限り、適用する。
art-40-3-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-2/par-2
The provisions of the preceding paragraph apply only if the final return contains a statement to the effect that the individual is to receive the application of the provisions of that paragraph, and a document stating the type of the assets given as referred to in that paragraph and other matters specified by Order of the Ministry of Finance and a document specified by Order of the Ministry of Finance as a document certifying that the requirements listed in the items of that paragraph are satisfied are attached thereto.
machine translation, not official
**第三項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-40-3-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-2/par-3
Even where no final return has been filed or a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, if the district director finds that there are unavoidable circumstances for the failure to file or to provide the statement or attachment, apply the provisions of paragraph (1) only if a document containing that statement and the document referred to in that paragraph are submitted.
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## 第四節の二 内部取引に係る課税の特例等 — Section 4-2 Special Provisions on Taxation on Internal Dealings, etc.
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ch-2/sec-4-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-4-2 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-4-2
### 第四十条の三の三（非居住者の内部取引に係る課税の特例） — Special Provisions on Taxation on Internal Dealings of Nonresidents
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art-40-3-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-3
**第一項** 恒久的施設を有する非居住者の平成二十九年以後の各年において、当該非居住者の事業場等（所得税法第百六十一条第一項第一号に規定する事業場等をいう。第五項及び第二十六項において同じ。）と恒久的施設との間の同号に規定する内部取引（以下この条において「内部取引」という。）の対価の額とした額（第二十二項及び第二十三項において「内部取引価格」という。）が独立企業間価格と異なることにより、当該非居住者の各年分の同法第百六十四条第一項第一号イに掲げる国内源泉所得につき同法第百六十五条第一項の規定により準じて計算した同法第二条第一項第二十二号に規定する各種所得の金額の計算上、収入金額とすべき金額若しくは総収入金額に算入すべき金額が過少となるとき、又は必要経費に算入すべき金額若しくは支出した金額に算入すべき金額が過大となるときは、当該非居住者のその年分の同法第百六十四条第一項第一号イに掲げる国内源泉所得に係る所得に係る同法その他所得税に関する法令の規定の適用については、当該内部取引は、独立企業間価格によるものとする。
art-40-3-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
In each year from 2017 onward of a nonresident who has a permanent establishment, where, because the amount set as the amount of consideration (referred to as the "internal dealing price" in paragraphs (22) and (23)) for an internal dealing prescribed in Article 161, paragraph (1), item (i) of the Income Tax Act (referred to as an "internal dealing" in this Article) between a place of business or similar place of that nonresident (meaning a place of business or similar place prescribed in that item; the same applies in paragraphs (5) and (26)) and the permanent establishment differs from the arm's length price, the amount to be included in revenue or the amount to be included in gross revenue is understated, or the amount to be included in necessary expenses or the amount to be included in the amount of expenditures is overstated, in calculating the amount of each type of income prescribed in Article 2, paragraph (1), item (xxii) of that Act, calculated mutatis mutandis pursuant to the provisions of Article 165, paragraph (1) of that Act, with regard to the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for each year, then with regard to the application of the provisions of that Act and other laws and regulations concerning income tax with respect to the income pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for that year, that internal dealing is deemed to have been conducted at the arm's length price.
machine translation, not official
**第二項** 前項に規定する独立企業間価格とは、内部取引が次の各号に掲げる取引のいずれに該当するかに応じ当該各号に定める方法のうち、当該内部取引の内容及び当該内部取引の当事者が果たす機能その他の事情を勘案して、当該内部取引が独立の事業者の間で通常の取引の条件に従つて行われるとした場合に当該内部取引の対価の額とされるべき額を算定するための最も適切な方法により算定した金額をいう。
art-40-3-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2
The arm's length price prescribed in the preceding paragraph means the amount calculated by the method that is most appropriate for calculating the amount that should be the amount of consideration for an internal dealing if that internal dealing were conducted between independent enterprises under normal transaction terms, taking into account the details of that internal dealing, the functions performed by the parties to that internal dealing, and other circumstances, from among the methods specified in the following items according to the category of transaction listed in each of those items into which that internal dealing falls:
machine translation, not official
**一** 棚卸資産（所得税法第二条第一項第十六号に規定する棚卸資産をいう。以下この号において同じ。）の販売又は購入 次に掲げる方法
art-40-3-3/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-1
sale or purchase of inventory (meaning inventory prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act; the same applies hereinafter in this item): the following methods:
machine translation, not official
**イ** 独立価格比準法（特殊の関係として政令で定める関係（ロ及び第七項において「特殊の関係」という。）にない売手と買手が、内部取引に係る棚卸資産と同種の棚卸資産を当該内部取引と取引段階、取引数量その他が同様の状況の下で売買した取引の対価の額（当該同種の棚卸資産を当該内部取引と取引段階、取引数量その他に差異のある状況の下で売買した取引がある場合において、その差異により生ずる対価の額の差を調整できるときは、その調整を行つた後の対価の額を含む。）に相当する金額をもつて当該内部取引の対価の額とされるべき額とする方法をいう。）
art-40-3-3/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-1/sub-1
comparable uncontrolled price method (meaning the method which uses, as the amount that should be the amount of the consideration for an internal dealing, the amount equivalent to the amount of the consideration for a transaction wherein a seller and a buyer who do not have a relationship specified by Cabinet Order as a special relationship (referred to as a "special relationship" in (b) and paragraph (7)) with each other have sold or bought inventory of the same type as the inventory pertaining to the internal dealing, under circumstances where the transaction level, transaction volume and any other conditions are similar to those of the internal dealing (in the case where such inventory of the same type has been sold or bought under circumstances where the transaction level, transaction volume and any other conditions are different from those of the internal dealing, and any variance arising from such difference in the conditions can be adjusted, the amount of the consideration as adjusted is included));
machine translation, not official
**ロ** 再販売価格基準法（内部取引に係る棚卸資産の買手が特殊の関係にない者に対して当該棚卸資産を販売した対価の額（ロにおいて「再販売価格」という。）から通常の利潤の額（当該再販売価格に政令で定める通常の利益率を乗じて計算した金額をいう。）を控除して計算した金額をもつて当該内部取引の対価の額とされるべき額とする方法をいう。）
art-40-3-3/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-1/sub-2
resale price method (meaning the method which uses, as the amount that should be the amount of the consideration for an internal dealing, the amount calculated by deducting, from the amount of the consideration gained by the buyer of the inventory involved in the internal dealing for having sold the inventory to a person with no special relationship thereto (referred to as the "resale price" in (b)), the amount of normal profit (meaning the amount calculated by multiplying the resale price by the normal profit margin specified by Cabinet Order));
machine translation, not official
**ハ** 原価基準法（内部取引に係る棚卸資産の売手の購入、製造その他の行為による取得の原価の額に通常の利潤の額（当該原価の額に政令で定める通常の利益率を乗じて計算した金額をいう。）を加算して計算した金額をもつて当該内部取引の対価の額とされるべき額とする方法をいう。）
art-40-3-3/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-1/sub-3
cost plus method (meaning the method which uses, as the amount that should be the amount of the consideration for an internal dealing, the amount calculated by adding, to the amount of the cost incurred by the seller of the inventory involved in the internal dealing for having acquired the inventory by purchase, manufacture or any other acts, the amount of normal profit (meaning the amount calculated by multiplying the amount of cost by the normal profit margin specified by Cabinet Order)); or
machine translation, not official
**ニ** イからハまでに掲げる方法に準ずる方法その他政令で定める方法
art-40-3-3/par-2/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-1/sub-4
a method equivalent to the methods listed in (a) through (c) or any other method specified by Cabinet Order.
machine translation, not official
**二** 前号に掲げる取引以外の取引 同号イからニまでに掲げる方法と同等の方法
art-40-3-3/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-2
transactions other than those listed in the preceding item: methods equivalent to the methods listed in (a) through (d) of that item.
machine translation, not official
**第三項** その年において内部取引がある非居住者は、当該内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類として財務省令で定める書類（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。）を、その年分の所得税に係る確定申告期限までに作成し、又は取得し、財務省令で定めるところにより保存しなければならない。
art-40-3-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-3
A nonresident who has an internal dealing in a year must prepare or obtain, by the due date for filing a tax return for income tax for that year, the documents specified by Order of the Ministry of Finance as documents found to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to that internal dealing (including, where an electronic or magnetic record (meaning a record that is made in an electronic form, a magnetic form, or any other form that cannot be perceived by the human senses, and that is used in information processing by computers; the same applies hereinafter in this Article) has been prepared in lieu of preparing those documents, that electronic or magnetic record), and must retain them pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第四項** 非居住者のその年の前年の内部取引（当該非居住者がその年において恒久的施設を有することとなつた場合には、その年の内部取引）が次のいずれにも該当する場合又はその年の前年の内部取引がない場合として政令で定める場合には、当該非居住者のその年の内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類については、前項の規定は、適用しない。
art-40-3-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-4
With regard to the documents found to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the internal dealings of a nonresident in a year, the provisions of the preceding paragraph do not apply where the internal dealings of that nonresident in the year preceding that year (where that nonresident has come to have a permanent establishment in that year, the internal dealings in that year) fall under both of the following, or in the case specified by Cabinet Order as a case where there are no internal dealings in the year preceding that year:
machine translation, not official
**一** 内部取引の対価の額とした額の合計額が五十億円未満であること。
art-40-3-3/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-4/item-1
the total of the amounts set as the amount of consideration for internal dealings is less than 5 billion yen;
machine translation, not official
**二** 内部取引（無形資産（有形資産及び金融資産以外の資産として政令で定めるものをいう。以下この号及び次項において同じ。）の譲渡若しくは貸付け（無形資産に係る権利の設定その他他の者に無形資産を使用させる一切の行為を含む。）又はこれらに類似する取引に相当するものに限る。）の対価の額とした額の合計額が三億円未満であること。
art-40-3-3/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-4/item-2
the total of the amounts set as the amount of consideration for internal dealings (limited to those equivalent to the transfer or lending of an intangible asset (meaning an asset specified by Cabinet Order as an asset other than tangible assets and financial assets; the same applies hereinafter in this item and the following paragraph) (including the creation of rights pertaining to an intangible asset and any other act of having another person use an intangible asset), or to transactions similar thereto) is less than 300 million yen.
machine translation, not official
**第五項** 恒久的施設を有する非居住者の各年における当該非居住者の事業場等と恒久的施設との間の特定無形資産内部取引（内部取引のうち、特定無形資産（内部取引の時において評価することが困難な無形資産として政令で定めるものをいう。以下この項において同じ。）の譲渡若しくは貸付け（特定無形資産に係る権利の設定その他他の者に特定無形資産を使用させる一切の行為を含む。）又はこれらに類似する取引に相当するものをいう。以下この項において同じ。）について、当該特定無形資産内部取引の対価の額とした額を算定するための前提となつた事項（当該特定無形資産内部取引の時に当該非居住者が予測したものに限る。）についてその内容と相違する事実が判明した場合には、税務署長は、第二項各号に掲げる取引のいずれに該当するかに応じ当該各号に定める方法のうち、当該特定無形資産内部取引の内容及び当該特定無形資産内部取引の当事者が果たす機能その他の事情（当該相違する事実及びその相違することとなつた事由の発生の可能性（当該特定無形資産内部取引の時における客観的な事実に基づいて計算されたものであることその他の政令で定める要件を満たすものに限る。）を含む。）を勘案して、当該特定無形資産内部取引が独立の事業者の間で通常の取引の条件に従つて行われるとした場合に当該特定無形資産内部取引の対価の額とされるべき額を算定するための最も適切な方法により算定した金額を第一項に規定する独立企業間価格とみなして、当該非居住者のその年分の所得税法第百六十四条第一項第一号イに掲げる国内源泉所得につき同法第百六十五条第一項の規定により同法第二十二条の規定に準じて計算した金額又は同法第二条第一項第二十五号に規定する純損失の金額につき同項第四十三号に規定する更正（以下この条において「更正」という。）又は同項第四十四号に規定する決定（第九項、第十一項及び第二十二項において「決定」という。）をすることができる。ただし、当該特定無形資産内部取引の対価の額とした額とこの項本文の規定を適用したならば第一項に規定する独立企業間価格とみなされる金額とが著しく相違しない場合として政令で定める場合に該当するときは、この限りでない。
art-40-3-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-5
Where, with regard to an internal dealing in specified intangible assets (meaning, among internal dealings, those equivalent to the transfer or lending of a specified intangible asset (meaning an intangible asset specified by Cabinet Order as one that is difficult to value at the time of the internal dealing; the same applies hereinafter in this paragraph) (including the creation of rights pertaining to a specified intangible asset and any other act of having another person use a specified intangible asset), or to transactions similar thereto; the same applies hereinafter in this paragraph) between a place of business or similar place of a nonresident who has a permanent establishment and the permanent establishment in each year, facts that differ from the details of the matters that formed the basis for calculating the amount set as the amount of consideration for that internal dealing in specified intangible assets (limited to those that the nonresident predicted at the time of that internal dealing in specified intangible assets) have come to light, the district director may make a reassessment prescribed in Article 2, paragraph (1), item (xliii) of the Income Tax Act (referred to as a "reassessment" in this Article) or a determination prescribed in item (xliv) of that paragraph (referred to as a "determination" in paragraphs (9), (11) and (22)) with regard to the amount calculated in accordance with the provisions of Article 22 of that Act pursuant to the provisions of Article 165, paragraph (1) of that Act for the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for that year, or the amount of net loss prescribed in Article 2, paragraph (1), item (xxv) of that Act, by deeming the amount calculated by the method most appropriate for calculating the amount that should be the amount of consideration for that internal dealing in specified intangible assets if that internal dealing in specified intangible assets were conducted between independent enterprises under normal transaction terms, taking into account the details of that internal dealing in specified intangible assets, the functions performed by the parties to that internal dealing in specified intangible assets, and other circumstances (including those differing facts and the probability of occurrence of the cause of that discrepancy (limited to a probability that satisfies the requirements specified by Cabinet Order, such as having been calculated based on objective facts at the time of that internal dealing in specified intangible assets)), from among the methods specified in the items of paragraph (2) according to the category of transaction listed in each of those items into which it falls, to be the arm's length price prescribed in paragraph (1); provided, however, that this does not apply in the case specified by Cabinet Order as a case where the amount set as the amount of consideration for that internal dealing in specified intangible assets does not significantly differ from the amount that would be deemed to be the arm's length price prescribed in paragraph (1) if the provisions of the main clause of this paragraph were applied.
machine translation, not official
**第六項** 前項本文の規定は、非居住者が同項の特定無形資産内部取引に係る次に掲げる事項の全てを記載した書類（その作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。）を作成し、又は取得している場合には、適用しない。
art-40-3-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-6
The provisions of the main clause of the preceding paragraph do not apply where a nonresident has prepared or obtained documents stating all of the following matters pertaining to the internal dealing in specified intangible assets referred to in that paragraph (including, where an electronic or magnetic record has been prepared in lieu of preparing those documents, that electronic or magnetic record):
machine translation, not official
**一** 当該特定無形資産内部取引の対価の額とした額を算定するための前提となつた事項（当該特定無形資産内部取引の時に当該非居住者が予測したものに限る。次号において同じ。）の内容として財務省令で定める事項
art-40-3-3/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-6/item-1
the matters specified by Order of the Ministry of Finance as the details of the matters that formed the basis for calculating the amount set as the amount of consideration for that internal dealing in specified intangible assets (limited to those that that nonresident predicted at the time of that internal dealing in specified intangible assets; the same applies in the following item);
machine translation, not official
**二** 当該特定無形資産内部取引の対価の額とした額を算定するための前提となつた事項についてその内容と相違する事実が判明した場合におけるその相違することとなつた事由（以下この号において「相違事由」という。）が災害その他これに類するものであるために当該特定無形資産内部取引の時に当該非居住者がその発生を予測することが困難であつたこと、又は当該相違事由の発生の可能性（当該特定無形資産内部取引の時における客観的な事実に基づいて計算されたものであることその他の政令で定める要件を満たすものに限る。）を勘案して当該非居住者が当該特定無形資産内部取引の対価の額とした額を算定していたこと。
art-40-3-3/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-6/item-2
the fact that, where facts that differ from the details of the matters that formed the basis for calculating the amount set as the amount of consideration for that internal dealing in specified intangible assets have come to light, it was difficult for that nonresident to predict, at the time of that internal dealing in specified intangible assets, the occurrence of the cause of that discrepancy (referred to as the "cause of discrepancy" in this item) because it was a disaster or other similar event, or the fact that that nonresident had calculated the amount set as the amount of consideration for that internal dealing in specified intangible assets by taking into account the probability of occurrence of that cause of discrepancy (limited to a probability that satisfies the requirements specified by Cabinet Order, such as having been calculated based on objective facts at the time of that internal dealing in specified intangible assets).
machine translation, not official
**第七項** 第五項本文の規定は、非居住者に係る同項の特定無形資産内部取引に係る判定期間（当該非居住者と特殊の関係にない者から受ける同項の特定無形資産の使用その他の行為による収入が最初に生じた日（その日が当該特定無形資産内部取引が行われた日前である場合には、当該特定無形資産内部取引が行われた日）の属する年の一月一日から五年を経過する日までの期間をいう。以下この項において同じ。）に当該特定無形資産の使用その他の行為により生ずることが予測された利益の額と当該判定期間に当該特定無形資産の使用その他の行為により生じた利益の額とが著しく相違しない場合として政令で定める場合に該当するときは、当該判定期間を経過する日後において、当該特定無形資産内部取引については、適用しない。
art-40-3-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-7
Where the amount of profit that was predicted to arise from the use of, or other acts concerning, the specified intangible asset referred to in paragraph (5) during the determination period pertaining to an internal dealing in specified intangible assets referred to in that paragraph of a nonresident (meaning the period from January 1 of the year that includes the day on which revenue from the use of, or other acts concerning, that specified intangible asset received from a person who has no special relationship with that nonresident first arose (where that day is before the day on which that internal dealing in specified intangible assets was conducted, the day on which that internal dealing in specified intangible assets was conducted) until the day on which five years have elapsed; the same applies hereinafter in this paragraph) and the amount of profit that arose from the use of, or other acts concerning, that specified intangible asset during that determination period fall under the case specified by Cabinet Order as a case where they do not significantly differ, the provisions of the main clause of paragraph (5) do not apply to that internal dealing in specified intangible assets after the day on which that determination period elapses.
machine translation, not official
**第八項** 国税庁の当該職員又は非居住者の納税地の所轄税務署若しくは所轄国税局の当該職員が非居住者に前二項の規定の適用があることを明らかにする書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日（その求めた書類又はその写しが同時文書化対象内部取引（第四項の規定の適用がある内部取引以外の内部取引をいう。次項及び第十三項において同じ。）に係る第三項に規定する財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。次項及び第十三項において同じ。）又はその写しに該当する場合には、その提示又は提出を求めた日から四十五日）を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときは、前二項の規定の適用はないものとする。
art-40-3-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-8
Where the relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a nonresident, has requested the nonresident to present or submit documents certifying that the provisions of the preceding two paragraphs apply (including, where an electronic or magnetic record has been prepared or retained in lieu of preparing or retaining those documents, that electronic or magnetic record; the same applies hereinafter in this paragraph) or copies thereof, if they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested (where the documents or copies requested fall under the documents specified by Order of the Ministry of Finance prescribed in paragraph (3) (including, where an electronic or magnetic record has been prepared or retained in lieu of preparing or retaining those documents, that electronic or magnetic record; the same applies in the following paragraph and paragraph (13)) pertaining to an internal transaction subject to contemporaneous documentation (meaning an internal dealing other than an internal dealing to which the provisions of paragraph (4) apply; the same applies in the following paragraph and paragraph (13)) or copies thereof, 45 days from the day on which the presentation or submission was requested), the provisions of the preceding two paragraphs are not to apply.
machine translation, not official
**第九項** 国税庁の当該職員又は非居住者の納税地の所轄税務署若しくは所轄国税局の当該職員が、非居住者に同時文書化対象内部取引に係る第三項に規定する財務省令で定める書類若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から四十五日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたとき、又は非居住者に同時文書化対象内部取引に係る第一項に規定する独立企業間価格（第五項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項及び第十三項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から六十日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたときは、税務署長は、次の各号に掲げる方法（第二号に掲げる方法は、第一号に掲げる方法を用いることができない場合に限り、用いることができる。）により算定した金額を第一項に規定する独立企業間価格と推定して、当該非居住者のその年分の所得税法第百六十四条第一項第一号イに掲げる国内源泉所得につき同法第百六十五条第一項の規定により同法第二十二条の規定に準じて計算した金額又は同法第二条第一項第二十五号に規定する純損失の金額につき更正又は決定をすることができる。ただし、その年分において、当該同時文書化対象内部取引につき第五項又は第六項の規定の適用がある場合は、この限りでない。
art-40-3-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9
Where the relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a nonresident, has requested the nonresident to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (3) pertaining to an internal transaction subject to contemporaneous documentation or copies thereof, and they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 45 days from the day on which the presentation or submission was requested, or where such an official has requested the nonresident to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the provisions of the main clause of paragraph (5)) pertaining to an internal transaction subject to contemporaneous documentation (including, where an electronic or magnetic record has been prepared or retained in lieu of preparing or retaining those documents, that electronic or magnetic record; the same applies hereinafter in this paragraph and in paragraph (13)) or copies thereof, and they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, the district director may make a reassessment or determination with regard to the amount calculated in accordance with the provisions of Article 22 of the Income Tax Act pursuant to the provisions of Article 165, paragraph (1) of that Act for the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for that year, or the amount of net loss prescribed in Article 2, paragraph (1), item (xxv) of that Act, by presuming the amount calculated by the methods listed in the following items (the method listed in item (ii) may be used only where the method listed in item (i) cannot be used) to be the arm's length price prescribed in paragraph (1); provided, however, that this does not apply where the provisions of paragraph (5) or (6) apply to that internal transaction subject to contemporaneous documentation for that year.
machine translation, not official
**一** 当該非居住者の当該内部取引に係る事業と同種の事業を営む個人で事業規模その他の事業の内容が類似するものの当該事業に係る売上総利益率又はこれに準ずる割合として政令で定める割合を基礎とした第二項第一号ロ若しくはハに掲げる方法又は同項第二号に定める方法（同項第一号ロ又はハに掲げる方法と同等の方法に限る。）
art-40-3-3/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9/item-1
the method listed in paragraph (2), item (i), (b) or (c) or the method specified in paragraph (2), item (ii) (limited to the method equivalent to the method listed in paragraph (2), item (i), (b) or (c)), which is applied based on the gross profit margin gained by an individual from the individual's business on condition that such individual's business is the same type as the nonresident's business involving the internal dealing, and that the size and other details are similar between the two businesses, or any other ratio specified by Cabinet Order as a ratio equivalent to the gross profit margin; or
machine translation, not official
**二** 第二項第一号ニに規定する政令で定める方法又は同項第二号に定める方法（当該政令で定める方法と同等の方法に限る。）に類するものとして政令で定める方法
art-40-3-3/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9/item-2
a method specified by Cabinet Order as being equivalent to the method prescribed in paragraph (2), item (i), (d) or the method specified in paragraph (2), item (ii) (limited to the method equivalent to the method specified by Cabinet Order).
machine translation, not official
**第十項** 前項本文の規定は、同項の同時文書化対象内部取引につき第七項の規定の適用がある場合には、同項に規定する経過する日後は、適用しない。
art-40-3-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-10
Where the provisions of paragraph (7) apply to the internal transaction subject to contemporaneous documentation referred to in the preceding paragraph, the provisions of the main clause of the preceding paragraph do not apply after the day on which the period elapses as prescribed in paragraph (7).
machine translation, not official
**第十一項** 国税庁の当該職員又は非居住者の納税地の所轄税務署若しくは所轄国税局の当該職員が、非居住者に同時文書化免除内部取引（第四項の規定の適用がある内部取引をいう。以下この項及び第十四項において同じ。）に係る第一項に規定する独立企業間価格（第五項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項及び第十四項において同じ。）又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときは、税務署長は、第九項各号に掲げる方法（同項第二号に掲げる方法は、同項第一号に掲げる方法を用いることができない場合に限り、用いることができる。）により算定した金額を第一項に規定する独立企業間価格と推定して、当該非居住者のその年分の所得税法第百六十四条第一項第一号イに掲げる国内源泉所得につき同法第百六十五条第一項の規定により同法第二十二条の規定に準じて計算した金額又は同法第二条第一項第二十五号に規定する純損失の金額につき更正又は決定をすることができる。ただし、その年分において、当該同時文書化免除内部取引につき第五項又は第六項の規定の適用がある場合は、この限りでない。
art-40-3-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-11
Where the relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a nonresident, has requested the nonresident to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the provisions of the main clause of paragraph (5)) pertaining to an internal transaction exempt from contemporaneous documentation (meaning an internal dealing to which the provisions of paragraph (4) apply; the same applies hereinafter in this paragraph and in paragraph (14)) (including, where an electronic or magnetic record has been prepared or retained in lieu of preparing or retaining those documents, that electronic or magnetic record; the same applies hereinafter in this paragraph and in paragraph (14)) or copies thereof, if they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, the district director may make a reassessment or determination with regard to the amount calculated in accordance with the provisions of Article 22 of the Income Tax Act pursuant to the provisions of Article 165, paragraph (1) of that Act for the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for that year, or the amount of net loss prescribed in Article 2, paragraph (1), item (xxv) of that Act, by presuming the amount calculated by the methods listed in the items of paragraph (9) (the method listed in item (ii) of that paragraph may be used only where the method listed in item (i) of that paragraph cannot be used) to be the arm's length price prescribed in paragraph (1); provided, however, that this does not apply where the provisions of paragraph (5) or (6) apply to that internal transaction exempt from contemporaneous documentation for that year.
machine translation, not official
**第十二項** 前項本文の規定は、同項の同時文書化免除内部取引につき第七項の規定の適用がある場合には、同項に規定する経過する日後は、適用しない。
art-40-3-3/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-12
Where the provisions of paragraph (7) apply to the internal transaction exempt from contemporaneous documentation referred to in the preceding paragraph, the provisions of the main clause of the preceding paragraph do not apply after the day on which the period elapses as prescribed in paragraph (7).
machine translation, not official
**第十三項** 国税庁の当該職員又は非居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、非居住者に同時文書化対象内部取引に係る第三項に規定する財務省令で定める書類若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から四十五日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたとき、又は非居住者に同時文書化対象内部取引に係る第九項に規定する独立企業間価格を算定するために重要と認められる書類として財務省令で定める書類若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から六十日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたときに、当該非居住者の同時文書化対象内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該非居住者の当該同時文書化対象内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。）を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
art-40-3-3/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-13
Where the relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a nonresident, has requested the nonresident to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (3) pertaining to an internal transaction subject to contemporaneous documentation or copies thereof, and they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 45 days from the day on which the presentation or submission was requested, or has requested the nonresident to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (9) pertaining to an internal transaction subject to contemporaneous documentation or copies thereof, and they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, that official may, if it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the internal transaction subject to contemporaneous documentation of that nonresident, to the extent found necessary, ask questions of a person engaged in a business of the same type as the business of that nonresident pertaining to that internal transaction subject to contemporaneous documentation, inspect the books and documents concerning that business (including, where an electronic or magnetic record has been prepared or retained in lieu of preparing or retaining those books and documents, that electronic or magnetic record; the same applies hereinafter in this Article), or request the presentation or submission of those books and documents (including copies thereof).
machine translation, not official
**第十四項** 国税庁の当該職員又は非居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、非居住者に同時文書化免除内部取引に係る第十一項に規定する財務省令で定める書類又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときに、当該非居住者の同時文書化免除内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該非居住者の当該同時文書化免除内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
art-40-3-3/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-14
Where the relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a nonresident, has requested the nonresident to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (11) pertaining to an internal transaction exempt from contemporaneous documentation or copies thereof, if they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, that official may, if it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the internal transaction exempt from contemporaneous documentation of that nonresident, to the extent found necessary, ask questions of a person engaged in a business of the same type as the business of that nonresident pertaining to that internal transaction exempt from contemporaneous documentation, inspect the books and documents concerning that business, or request the presentation or submission of those books and documents (including copies thereof).
machine translation, not official
**第十五項** 国税庁の当該職員又は非居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、非居住者の内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、前二項の規定に基づき提出された帳簿書類（その写しを含む。）を留め置くことができる。
art-40-3-3/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-15
The relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a nonresident, may, if it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the internal dealings of the nonresident, retain the books and documents (including copies thereof) submitted pursuant to the provisions of the preceding two paragraphs.
machine translation, not official
**第十六項** 前三項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
art-40-3-3/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-16
The authority of the relevant official under the provisions of the preceding three paragraphs is not construed as being granted for criminal investigation.
machine translation, not official
**第十七項** 国税庁、国税局又は税務署の当該職員は、第十三項又は第十四項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-40-3-3/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-17
When the relevant official of the National Tax Agency, a Regional Taxation Bureau, or a tax office asks questions, conducts an inspection, or makes a request for presentation or submission pursuant to the provisions of paragraph (13) or (14), the official must carry an identification card and present it if requested by a person concerned.
machine translation, not official
**第十八項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、三十万円以下の罰金に処する。
art-40-3-3/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-18
In the case falling under any of the following items, the person who committed the violation is punished by a fine of 300,000 yen or less:
machine translation, not official
**一** 第十三項若しくは第十四項の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又はこれらの規定による検査を拒み、妨げ、若しくは忌避したとき。
art-40-3-3/par-18/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-18/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-18/item-1
where the person has failed to answer or has given a false answer to questions asked by the relevant official pursuant to the provisions of paragraph (13) or (14), or has refused, obstructed, or evaded an inspection pursuant to those provisions;
machine translation, not official
**二** 第十三項又は第十四項の規定による帳簿書類の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類（その写しを含む。）を提示し、若しくは提出したとき。
art-40-3-3/par-18/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-18/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-18/item-2
where the person has, without justifiable grounds, failed to comply with a request for the presentation or submission of books and documents pursuant to the provisions of paragraph (13) or (14), or has presented or submitted books and documents (including copies thereof) containing false statements or records.
machine translation, not official
**第十九項** 法人（人格のない社団等（法人税法第二条第八号に規定する人格のない社団等をいう。以下この項及び次項において同じ。）を含む。以下この項において同じ。）の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の刑を科する。
art-40-3-3/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-19 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-19
When the representative of a corporation (including an association or foundation without juridical personality (meaning an association or foundation without juridical personality as prescribed in Article 2, item (viii) of the Corporation Tax Act; hereinafter the same applies in this paragraph and the following paragraph); hereinafter the same applies in this paragraph) (such representative includes the administrator of an association or foundation without juridical personality), or an agent, employee, or other worker of a corporation or individual has committed a violation set forth in the preceding paragraph with regard to the business of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the penalty prescribed in that paragraph.
machine translation, not official
**第二十項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-40-3-3/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-20 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-20
If the provisions of the preceding paragraph apply to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of the laws concerning criminal proceedings in which a corporation is the defendant or the suspect apply mutatis mutandis.
machine translation, not official
**第二十一項** 非居住者の内部取引につき第一項の規定の適用があつた場合において、同項の規定の適用に関し国税通則法第二十三条第一項第一号又は第三号に掲げる事由が生じたときの同項（第二号を除く。）の規定の適用については、同項中「五年」とあるのは、「七年」とする。
art-40-3-3/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-21 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-21
Where the provisions of paragraph (1) have applied to an internal dealing of a nonresident, and an event listed in Article 23, paragraph (1), item (i) or (iii) of the Act on General Rules for National Taxes has occurred with regard to the application of the provisions of paragraph (1), with regard to the application of the provisions of Article 23, paragraph (1) of that Act (excluding item (ii)), the phrase "five years" in that paragraph is deemed to be replaced with "seven years".
machine translation, not official
**第二十二項** 更正若しくは決定（以下この項において「更正決定」という。）又は国税通則法第三十二条第五項に規定する賦課決定（以下この条において「賦課決定」という。）で次の各号に掲げるものは、同法第七十条第一項の規定にかかわらず、当該各号に定める期限又は日から七年を経過する日まで、することができる。この場合において、同条第三項及び第四項並びに同法第七十一条第一項の規定の適用については、同法第七十条第三項中「の規定により」とあるのは「及び租税特別措置法第四十条の三の三第二十二項（非居住者の内部取引に係る課税の特例）の規定により」と、「、前二項」とあるのは「、前二項及び同条第二十二項」と、同条第四項中「の規定により」とあるのは「及び租税特別措置法第四十条の三の三第二十二項の規定により」と、「、第一項」とあるのは「、第一項及び同法第四十条の三の三第二十二項」と、同法第七十一条第一項中「日が前条」とあるのは「日が前条及び租税特別措置法第四十条の三の三第二十二項（非居住者の内部取引に係る課税の特例）」と、「同条」とあるのは「前条及び同項」と、同項第四号ロ中「前条」とあるのは「前条及び租税特別措置法第四十条の三の三第二十二項」とする。
art-40-3-3/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-22 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22
A reassessment or determination (referred to as a "reassessment or determination" in this paragraph) or an assessment and determination prescribed in Article 32, paragraph (5) of the Act on General Rules for National Taxes (referred to as an "assessment and determination" in this Article) listed in the following items may, notwithstanding the provisions of Article 70, paragraph (1) of that Act, be made until the day on which seven years have elapsed from the due date or day specified in the relevant item. In this case, with regard to the application of the provisions of paragraphs (3) and (4) of that Article and Article 71, paragraph (1) of that Act, the phrase "pursuant to the provisions of the preceding two paragraphs" in Article 70, paragraph (3) of that Act is deemed to be replaced with "pursuant to the provisions of the preceding two paragraphs and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Internal Dealings of Nonresidents)", the phrase "notwithstanding the provisions of the preceding two paragraphs" with "notwithstanding the provisions of the preceding two paragraphs and paragraph (22) of that Article"; the phrase "pursuant to the provisions of paragraph (1)" in paragraph (4) of that Article with "pursuant to the provisions of paragraph (1) and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation", the phrase "notwithstanding the provisions of paragraph (1)" with "notwithstanding the provisions of paragraph (1) and Article 40-3-3, paragraph (22) of that Act"; the phrase "pursuant to the provisions of the preceding Article" in Article 71, paragraph (1) of that Act with "pursuant to the provisions of the preceding Article and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Internal Dealings of Nonresidents)", the phrase "notwithstanding the provisions of that Article" with "notwithstanding the provisions of the preceding Article and that paragraph"; and the phrase "the preceding Article" in item (iv), (b) of that paragraph with "the preceding Article and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**一** 非居住者が内部取引価格を第一項に規定する独立企業間価格と異なる額とした事実に基づいてする所得税に係る更正決定又は当該更正決定に伴い国税通則法第十九条第一項に規定する課税標準等若しくは税額等に異動を生ずべき所得税に係る更正決定 これらの更正決定に係る所得税の同法第二条第七号に規定する法定申告期限（同法第六十一条第一項に規定する還付請求申告書に係る更正については、当該還付請求申告書を提出した日）
art-40-3-3/par-22/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-22/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22/item-1
a reassessment or determination of income tax to be made based on the fact that a nonresident has set the internal dealing price at an amount different from the arm's length price prescribed in paragraph (1), or a reassessment or determination of income tax to be made, upon the reassessment or determination, to make a change to the tax base, etc. or tax amount, etc. prescribed in Article 19, paragraph (1) of the Act on General Rules for National Taxes: The statutory due date of tax return prescribed in Article 2, item (vii) of the Act with regard to income tax pertaining to the relevant reassessment or determination (for a reassessment based on a return of refund claim prescribed in Article 61, paragraph (1) of the Act: the day on which the return of refund claim has been filed); and
machine translation, not official
**二** 前号に規定する事実に基づいてする所得税に係る更正決定若しくは国税通則法第二条第六号に規定する納税申告書（同法第十七条第二項に規定する期限内申告書を除く。以下この号において「納税申告書」という。）の提出又は当該更正決定若しくは当該納税申告書の提出に伴い前号に規定する異動を生ずべき所得税に係る更正決定若しくは納税申告書の提出に伴いこれらの所得税に係る同法第六十九条に規定する加算税についてする賦課決定 その納税義務の成立の日
art-40-3-3/par-22/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-22/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22/item-2
a reassessment or determination of income tax to be made based on the fact prescribed in the preceding item or submission of a tax return prescribed in Article 2, item (vi) of the Act on General Rules for National Taxes (excluding a return filed by the due date prescribed in Article 17, paragraph (2) of the Act; hereinafter referred to in this item as a "tax return"), or an assessment and determination to be made, upon the reassessment or determination or submission of a tax return, so as to impose additional tax prescribed in Article 69 of the Act with regard to the income tax to which the change prescribed in the preceding item should be made upon the reassessment or determination or the submission of a tax return: The date of the establishment of the relevant tax liability.
machine translation, not official
**第二十三項** 非居住者が内部取引価格を第一項に規定する独立企業間価格と異なる額としたことに伴い納付すべき税額が過少となり、又は国税通則法第二条第六号に規定する還付金の額が過大となつた所得税に係る同法第七十二条第一項に規定する国税の徴収権の時効は、同法第七十三条第三項の規定の適用がある場合を除き、当該所得税の同法第七十二条第一項に規定する法定納期限（同法第七十条第三項の規定による更正若しくは賦課決定又は同条第四項の規定による賦課決定に係るものを除く。）から二年間は、進行しない。
art-40-3-3/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-23
The prescription of the right to collect national tax prescribed in Article 72, paragraph (1) of the Act on General Rules for National Taxes with regard to income tax for which the amount of tax payable has been understated or the amount of refund prescribed in Article 2, item (vi) of that Act has been overstated due to a nonresident having set the internal dealing price at an amount different from the arm's length price prescribed in paragraph (1) does not run for two years from the statutory due date for payment prescribed in Article 72, paragraph (1) of that Act of that income tax (excluding a statutory due date for payment pertaining to a reassessment or an assessment and determination under the provisions of Article 70, paragraph (3) of that Act or an assessment and determination under the provisions of paragraph (4) of that Article), except where the provisions of Article 73, paragraph (3) of that Act apply.
machine translation, not official
**第二十四項** 前項の場合においては、国税通則法第七十三条第三項ただし書の規定を準用する。
art-40-3-3/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-24 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-24
In the case referred to in the preceding paragraph, the provisions of the proviso to Article 73, paragraph (3) of the Act on General Rules for National Taxes apply mutatis mutandis.
machine translation, not official
**第二十五項** 第二十二項の規定により読み替えて適用される国税通則法第七十条第三項の規定による更正若しくは賦課決定又は同条第四項の規定による賦課決定により納付すべき所得税に係る同法第七十二条第一項の規定の適用については、同項中「（第七十条第三項」とあるのは「（租税特別措置法第四十条の三の三第二十二項（非居住者の内部取引に係る課税の特例）の規定により読み替えて適用される第七十条第三項」と、「、第七十条第三項」とあるのは「、同法第四十条の三の三第二十二項の規定により読み替えて適用される第七十条第三項」と、「第七十条第四項」とあるのは「同法第四十条の三の三第二十二項の規定により読み替えて適用される第七十条第四項」とする。
art-40-3-3/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-25 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-25
With regard to the application of the provisions of Article 72, paragraph (1) of the Act on General Rules for National Taxes to income tax payable as a result of a reassessment or an assessment and determination under the provisions of Article 70, paragraph (3) of that Act as applied with the terms replaced pursuant to the provisions of paragraph (22), or an assessment and determination under the provisions of paragraph (4) of that Article as so applied, the phrase "(Article 70, paragraph (3)" in Article 72, paragraph (1) of that Act is deemed to be replaced with "(Article 70, paragraph (3) as applied with the terms replaced pursuant to the provisions of Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Internal Dealings of Nonresidents)", the phrase ", Article 70, paragraph (3)" with ", Article 70, paragraph (3) as applied with the terms replaced pursuant to the provisions of Article 40-3-3, paragraph (22) of that Act", and the phrase "Article 70, paragraph (4)" with "Article 70, paragraph (4) as applied with the terms replaced pursuant to the provisions of Article 40-3-3, paragraph (22) of that Act".
machine translation, not official
**第二十六項** 第一項の規定の適用がある場合において、非居住者の恒久的施設と当該非居住者（所得税法第二条第一項第八号の四ただし書に規定する条約（以下この項及び次条第一項において「租税条約」という。）の規定により租税条約の我が国以外の締約国又は締約者（以下この項及び次条第一項において「条約相手国等」という。）の居住者とされるものに限る。）の事業場等との間の内部取引に係る第一項に規定する独立企業間価格につき財務大臣が当該条約相手国等の権限ある当局との間で当該租税条約に基づく合意をしたことその他の政令で定める要件を満たすときは、国税局長又は税務署長は、政令で定めるところにより、当該非居住者が同項の規定の適用により納付すべき所得税に係る延滞税のうちその計算の基礎となる期間で財務大臣が当該条約相手国等の権限ある当局との間で合意をした期間に対応する部分に相当する金額を免除することができる。
art-40-3-3/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-26 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-26
Where the provisions of paragraph (1) apply, and with respect to the arm's length price prescribed in paragraph (1) which pertains to an internal dealing conducted between the permanent establishment of a nonresident and a place of business or similar place of that nonresident (limited to a nonresident who is deemed, pursuant to the provisions of a convention prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the following Article as a "tax treaty"), to be a resident of a contracting state or contracting party other than Japan (hereinafter referred to in this paragraph and paragraph (1) of the following Article as the "treaty partner state, etc.") of the tax treaty), the Minister of Finance has reached an agreement under the tax treaty with the competent authority of that treaty partner state, etc., or any other requirement specified by Cabinet Order is satisfied, the regional commissioner or the district director may, pursuant to the provisions of Cabinet Order, grant exemption from the part of the delinquent tax imposed with regard to the income tax payable by that nonresident pursuant to the provisions of paragraph (1), which corresponds to the base period for the calculation of the delinquent tax for which the Minister of Finance has reached an agreement with the competent authority of that treaty partner state, etc.
machine translation, not official
**第二十七項** 第二項第一号イに規定する特殊の関係が存在するかどうかの判定に関する事項その他第一項から第十二項まで及び第十五項の規定の適用に関し必要な事項は、政令で定める。
art-40-3-3/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-27 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-27
Matters concerning the determination of whether the special relationship prescribed in paragraph (2), item (i), (a) exists and other necessary matters concerning the application of the provisions of paragraphs (1) through (12) and paragraph (15) are specified by Cabinet Order.
machine translation, not official
### 第四十条の三の四（内部取引に係る課税の特例に係る納税の猶予） — Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings
caption: machine translation, not official
art-40-3-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-4
**第一項** 非居住者が租税条約の規定に基づき当該租税条約の条約相手国等の権限ある当局又は国税庁長官に対し当該租税条約に規定する申立てをした場合には、税務署長等（国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。）は、当該申立てに係る前条第二十二項第一号に掲げる更正決定により納付すべき所得税の額（当該申立てに係る条約相手国等との間の租税条約に規定する協議の対象となるものに限る。）及び当該所得税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、当該申立てをした者の申請に基づき、その納期限（同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。）から当該条約相手国等の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日（当該合意がない場合その他の政令で定める場合にあつては、政令で定める日）の翌日から一月を経過する日までの期間（第七項において「納税の猶予期間」という。）に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該所得税の額以外の国税の滞納がある場合は、この限りでない。
art-40-3-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-1
Where a nonresident has, pursuant to the provisions of a tax treaty, filed a petition prescribed in the tax treaty with the competent authority of the treaty partner state, etc. of the tax treaty or with the Commissioner of the National Tax Agency, the district director of the tax office, etc. (meaning the district director of the tax office, etc. prescribed in Article 46, paragraph (1) of the Act on General Rules for National Taxes; hereinafter the same applies in this Article) may, upon application by the person who has filed the petition, grant a tax payment grace period, up to the amount calculated pursuant to the method specified by Cabinet Order as the amount of income tax payable based on the reassessment or determination listed in paragraph (22), item (i) of the preceding Article which pertains to the petition (limited to the amount to be covered by the consultation prescribed in the tax treaty with the treaty partner state, etc. which pertains to the petition), including the amount of additional tax prescribed in Article 69 of the Act with regard to the amount of income tax, for the period from the due date for payment (meaning the due date for payment prescribed in Article 37, paragraph (1) of the Act; in the case where the application has been filed after the due date for payment, the period starts from the date of the filing of the application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provisions of Article 26 of the Act based on an agreement with the competent authority of the treaty partner state, etc. (in the case where there is no such agreement or in any other case specified by Cabinet Order: the date specified by Cabinet Order) (this period is referred to as the "duration of the tax payment grace period" in paragraph (7)); provided, however, that this does not apply where the person who files the application has been, at the time of filing the application, delinquent in payment of national taxes other than the amount of income tax.
machine translation, not official
**第二項** 税務署長等は、前項の規定による納税の猶予（以下この条において「納税の猶予」という。）をする場合には、その猶予に係る金額に相当する担保を徴さなければならない。ただし、その猶予に係る税額が百万円以下である場合、その猶予の期間が三月以内である場合又は担保を徴することができない特別の事情がある場合は、この限りでない。
art-40-3-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-2
The district director of the tax office, etc., when granting a tax payment grace period pursuant to the provisions of the preceding paragraph (hereinafter referred to in this Article as a "tax payment grace period"), must collect security equivalent to the amount under the grace period; provided, however, that this does not apply where the tax amount under the grace period is 1,000,000 yen or less, where the duration of the grace period is three months or less, or where there are special circumstances where it is impossible to collect security.
machine translation, not official
**第三項** 国税通則法第四十六条第六項の規定は、前項の規定により担保を徴する場合について準用する。
art-40-3-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-3
The provisions of Article 46, paragraph (6) of the Act on General Rules for National Taxes apply mutatis mutandis where security is collected pursuant to the provisions of the preceding paragraph.
machine translation, not official
**第四項** 国税通則法第四十七条及び第四十八条の規定は、納税の猶予をする場合又は納税の猶予を認めない場合について準用する。この場合において、同法第四十七条第一項中「第四十六条（納税の猶予の要件等）」とあるのは「租税特別措置法第四十条の三の四第一項（内部取引に係る課税の特例に係る納税の猶予）」と、同条第二項中「前条第一項から第四項までの規定による申請書の提出があつた」とあるのは「租税特別措置法第四十条の三の四第一項の申請がされた」と読み替えるものとする。
art-40-3-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-4
The provisions of Articles 47 and 48 of the Act on General Rules for National Taxes apply mutatis mutandis where a tax payment grace period is granted or is not granted. In this case, the phrase "Article 46 (Requirements for Tax Payment Grace Period)" in Article 47, paragraph (1) of that Act is deemed to be replaced with "Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings)", and the phrase "a written application under the provisions of paragraphs (1) through (4) of the preceding Article has been submitted" in paragraph (2) of that Article is deemed to be replaced with "an application under Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation has been filed".
machine translation, not official
**第五項** 納税の猶予を受けた者が次の各号のいずれかに該当する場合には、税務署長等は、その猶予を取り消すことができる。この場合においては、国税通則法第四十九条第二項及び第三項の規定を準用する。
art-40-3-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5
Where a person that has been granted a tax payment grace period falls under any of the cases listed in the following items, the district director of the tax office, etc. may rescind the grace. In this case, the provisions of Article 49, paragraph (2) and paragraph (3) of the Act on General Rules for National Taxes apply mutatis mutandis:
machine translation, not official
**一** 第一項の申立てを取り下げたとき。
art-40-3-4/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5/item-1
where the person has withdrawn the petition set forth in paragraph (1);
machine translation, not official
**二** 第一項の協議に必要な書類の提出につき協力しないとき。
art-40-3-4/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5/item-2
where the person does not cooperate in the submission of the necessary documents for the consultation set forth in paragraph (1);
machine translation, not official
**三** 国税通則法第三十八条第一項各号のいずれかに該当する事実がある場合において、その者がその猶予に係る所得税を猶予期間内に完納することができないと認められるとき。
art-40-3-4/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5/item-3
where there is a fact that falls under any of the items of Article 38, paragraph (1) of the Act on General Rules for National Taxes, and it is found to be impossible for the person to pay the income tax under the grace period in full within the period;
machine translation, not official
**四** その猶予に係る所得税につき提供された担保について税務署長等が国税通則法第五十一条第一項の規定によつてした命令に応じないとき。
art-40-3-4/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5/item-4
where the person does not follow the order issued by the district director of the tax office, etc. pursuant to the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes with regard to the security provided for the income tax under the grace period;
machine translation, not official
**五** 新たに猶予に係る所得税の額以外の国税を滞納したとき（税務署長等がやむを得ない理由があると認めるときを除く。）。
art-40-3-4/par-5/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5/item-5
where the person has newly become delinquent in payment of national taxes other than the amount of income tax under the grace period (excluding where the district director of the tax office, etc. finds that there is an unavoidable reason); or
machine translation, not official
**六** 前各号に掲げるもののほか、その者の財産の状況その他の事情の変化によりその猶予を継続することが適当でないと認められるとき。
art-40-3-4/par-5/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5/item-6
beyond what is listed in the preceding items, where it is found to be inappropriate to maintain the grace period due to any change in the state of the person's property or other circumstances.
machine translation, not official
**第六項** 納税の猶予を受けた所得税についての国税通則法及び国税徴収法の規定の適用については、国税通則法第二条第八号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第四十条の三の四第一項（内部取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項中「及び納税の猶予」とあるのは「及び納税の猶予（租税特別措置法第四十条の三の四第一項（内部取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。以下この項において同じ。）」と、同法第五十五条第一項第一号及び第七十三条第四項中「納税の猶予」とあるのは「納税の猶予（租税特別措置法第四十条の三の四第一項（内部取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）」と、国税徴収法第二条第九号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第四十条の三の四第一項（内部取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同条第十号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第四十条の三の四第一項の規定による納税の猶予を含む。）又は」と、同法第百五十一条第一項中「納税の猶予の要件等）又は」とあるのは「納税の猶予の要件等）、租税特別措置法第四十条の三の四第一項（内部取引に係る課税の特例に係る納税の猶予）又は」と、同法第百五十一条の二第一項中「納税の猶予の要件等）」とあるのは「納税の猶予の要件等）又は租税特別措置法第四十条の三の四第一項（内部取引に係る課税の特例に係る納税の猶予）」と、同条第二項第一号中「第三項まで」とあるのは「第三項まで若しくは租税特別措置法第四十条の三の四第一項」と、同項第二号中「第三項まで」とあるのは「第三項まで若しくは租税特別措置法第四十条の三の四第一項」と、「同法」とあるのは「国税通則法」と、「含む。）」とあるのは「含む。）又は租税特別措置法第四十条の三の四第五項第五号」とする。
art-40-3-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-6
With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act to income tax for which a tax payment grace period has been granted, the phrase "(Notice of Tax Payment Grace Period) or" in Article 2, item (viii) of the Act on General Rules for National Taxes is deemed to be replaced with "(Notice of Tax Payment Grace Period) (including a tax payment grace period under the provisions of Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings)) or"; the phrase "and a due date extended under a tax payment grace period" in Article 52, paragraph (1) of that Act with "and a due date extended under a tax payment grace period (including a tax payment grace period under the provisions of Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings); hereinafter the same applies in this paragraph)"; the phrase "tax payment grace period" in Article 55, paragraph (1), item (i) and Article 73, paragraph (4) of that Act with "tax payment grace period (including a tax payment grace period under the provisions of Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings))"; the phrase "Article 47, paragraph (1) of the Act on General Rules for National Taxes (Notice of Tax Payment Grace Period) or" in Article 2, item (ix) of the National Tax Collection Act with "Article 47, paragraph (1) of the Act on General Rules for National Taxes (Notice of Tax Payment Grace Period) (including a tax payment grace period under the provisions of Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings)) or"; the phrase "Article 47, paragraph (1) of the Act on General Rules for National Taxes or" in item (x) of that Article with "Article 47, paragraph (1) of the Act on General Rules for National Taxes (including a tax payment grace period under the provisions of Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation) or"; the phrase "Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (Requirements for Tax Payment Grace Period) or" in Article 151, paragraph (1) of that Act with "Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (Requirements for Tax Payment Grace Period), Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings) or"; the phrase "Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (Requirements for Tax Payment Grace Period)" in Article 151-2, paragraph (1) of that Act with "Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (Requirements for Tax Payment Grace Period) or Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings)"; the phrase "paragraphs (1) through (3) of the Act on General Rules for National Taxes" in paragraph (2), item (i) of that Article with "paragraphs (1) through (3) of the Act on General Rules for National Taxes or Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation"; and, in item (ii) of that paragraph, the phrase "paragraphs (1) through (3) of the Act on General Rules for National Taxes" with "paragraphs (1) through (3) of the Act on General Rules for National Taxes or Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "of that Act" with "of the Act on General Rules for National Taxes", and the phrase "paragraph (3) or (4) of the following Article)" with "paragraph (3) or (4) of the following Article) or Article 40-3-4, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第七項** 納税の猶予をした場合には、その猶予をした所得税に係る延滞税のうち納税の猶予期間（第一項の申請が同項の納期限以前である場合には、当該申請の日を起算日として当該納期限までの期間を含む。）に対応する部分の金額は、免除する。ただし、第五項の規定による取消しの基因となるべき事実が生じた場合には、その生じた日後の期間に対応する部分の金額については、税務署長等は、その免除をしないことができる。
art-40-3-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-7
Where a tax payment grace period has been granted, exemption is granted from the part of the delinquent tax imposed with regard to the income tax under the grace period, which corresponds to the duration of the tax payment grace period (in the case where the application set forth in paragraph (1) has been filed on or before the due date for payment set forth in the paragraph, the duration of the tax payment grace period includes the period from the date of the filing of the application until the due date for payment); provided, however, that where any event has occurred which can be the cause of a rescission pursuant to the provisions of paragraph (5), the district director of the tax office, etc. may choose not to grant exemption with regard to such part of delinquent tax which corresponds to the period after the day on which the event has occurred.
machine translation, not official
**第八項** 納税の猶予に関する申請の手続に関し必要な事項は、政令で定める。
art-40-3-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-8
Necessary matters concerning the procedure for the application for a tax payment grace period are specified by Cabinet Order.
machine translation, not official
## 第四節の三 居住者の外国関係会社に係る所得等の課税の特例 — Section 4-3 Special Provisions on Taxation on Income from the Foreign Affiliated Company of a Resident
heading: machine translation, not official
ch-2/sec-4-3 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-4-3 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-4-3
## 第一款 居住者の外国関係会社に係る所得の課税の特例 — Subsection 1 Special Provisions on Taxation on Income from the Foreign Affiliated Company of a Resident
heading: machine translation, not official
ch-2/sec-4-3/subsec-1 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-4-3/subsec-1 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-4-3/subsec-1
### 第四十条の四
art-40-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4 · https://japanlaw.org/l/332AC0000000026/art-40-4
**第一項** 次に掲げる居住者に係る外国関係会社のうち、特定外国関係会社又は対象外国関係会社に該当するものが、昭和五十三年四月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条及び次条第二項において同じ。）において適用対象金額を有する場合には、その適用対象金額のうちその者が直接及び間接に有する当該特定外国関係会社又は対象外国関係会社の株式等（株式又は出資をいう。以下この条において同じ。）の数又は金額につきその請求権（剰余金の配当等（法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。以下この項及び次項において同じ。）を請求する権利をいう。以下この条において同じ。）の内容を勘案した数又は金額並びにその者と当該特定外国関係会社又は対象外国関係会社との間の実質支配関係の状況を勘案して政令で定めるところにより計算した金額（次条において「課税対象金額」という。）に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から四月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。
art-40-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-1
Where, among the foreign affiliated companies of any of the following residents, one that falls under the category of specified foreign affiliated company or covered foreign affiliated company has an amount of applicable income in each business year (meaning a business year prescribed in Article 2, paragraph (2), item (xix); hereinafter the same applies in this Article and paragraph (2) of the following Article) beginning on or after April 1, 1978, the amount equivalent to the amount calculated pursuant to the provisions of Cabinet Order, out of that amount of applicable income, by taking into consideration the number or amount obtained by taking into account the contents of the claims (meaning the right to claim dividends of surplus, etc. (meaning dividends of surplus, dividends of profit, or distributions of surplus prescribed in Article 23, paragraph (1), item (i) of the Corporation Tax Act; hereinafter the same applies in this paragraph and the following paragraph); hereinafter the same applies in this Article) with respect to the number or amount of the shares, etc. (meaning shares or capital contributions; hereinafter the same applies in this Article) of that specified foreign affiliated company or covered foreign affiliated company held directly and indirectly by the resident, and the state of the relationship of substantive control between the resident and that specified foreign affiliated company or covered foreign affiliated company (referred to as the "taxable amount" in the following Article) is deemed to be the resident's revenue categorized as miscellaneous income, and is included in gross revenue in the calculation of the amount of the resident's miscellaneous income for the year that includes the day on which four months have elapsed since the day following the last day of the relevant business year:
machine translation, not official
**一** 居住者の外国関係会社に係る次に掲げる割合のいずれかが百分の十以上である場合における当該居住者
art-40-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-1/item-1
a resident where any of the following ratios of the resident pertaining to a foreign affiliated company is 10 percent or more:
machine translation, not official
**イ** その有する外国関係会社の株式等の数又は金額（当該外国関係会社と居住者又は内国法人との間に実質支配関係がある場合には、零）及び他の外国法人を通じて間接に有するものとして政令で定める当該外国関係会社の株式等の数又は金額の合計数又は合計額が当該外国関係会社の発行済株式又は出資（自己が有する自己の株式等を除く。次項、第八項及び第十項において「発行済株式等」という。）の総数又は総額のうちに占める割合
art-40-4/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-1/item-1/sub-1
the ratio of the total number or total amount of the number or amount of the shares, etc. of a foreign affiliated company held by the resident (where there is a relationship of substantive control between that foreign affiliated company and a resident or domestic corporation, zero) and the number or amount of the shares, etc. of that foreign affiliated company specified by Cabinet Order as being held indirectly through another foreign corporation, to the total number or total amount of the issued shares or capital contributions of that foreign affiliated company (excluding its own shares, etc. held by itself; referred to as "issued shares, etc." in the following paragraph and paragraphs (8) and (10));
machine translation, not official
**ロ** その有する外国関係会社の議決権（剰余金の配当等に関する決議に係るものに限る。ロ及び次項第一号イ（２）において同じ。）の数（当該外国関係会社と居住者又は内国法人との間に実質支配関係がある場合には、零）及び他の外国法人を通じて間接に有するものとして政令で定める当該外国関係会社の議決権の数の合計数が当該外国関係会社の議決権の総数のうちに占める割合
art-40-4/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-1/item-1/sub-2
the ratio of the total number of the number of voting rights in a foreign affiliated company held by the resident (limited to voting rights pertaining to resolutions on dividends of surplus, etc.; the same applies in (b) and in item (i), (a), 2. of the following paragraph) (where there is a relationship of substantive control between that foreign affiliated company and a resident or domestic corporation, zero) and the number of voting rights in that foreign affiliated company specified by Cabinet Order as being held indirectly through another foreign corporation, to the total number of voting rights in that foreign affiliated company; or
machine translation, not official
**ハ** その有する外国関係会社の株式等の請求権に基づき受けることができる剰余金の配当等の額（当該外国関係会社と居住者又は内国法人との間に実質支配関係がある場合には、零）及び他の外国法人を通じて間接に有する当該外国関係会社の株式等の請求権に基づき受けることができる剰余金の配当等の額として政令で定めるものの合計額が当該外国関係会社の株式等の請求権に基づき受けることができる剰余金の配当等の総額のうちに占める割合
art-40-4/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-1/item-1/sub-3
the ratio of the total amount of the amount of dividends of surplus, etc. receivable based on the claims in the shares, etc. of a foreign affiliated company held by the resident (where there is a relationship of substantive control between that foreign affiliated company and a resident or domestic corporation, zero) and the amount specified by Cabinet Order as the amount of dividends of surplus, etc. receivable based on the claims in the shares, etc. of that foreign affiliated company held indirectly through another foreign corporation, to the total amount of dividends of surplus, etc. receivable based on the claims in the shares, etc. of that foreign affiliated company.
machine translation, not official
**二** 外国関係会社との間に実質支配関係がある居住者
art-40-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-1/item-2
a resident who has a relationship of substantive control with a foreign affiliated company;
machine translation, not official
**三** 外国関係会社（居住者との間に実質支配関係があるものに限る。）の他の外国関係会社に係る第一号イからハまでに掲げる割合のいずれかが百分の十以上である場合における当該居住者（同号に掲げる居住者を除く。）
art-40-4/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-1/item-3
the relevant resident (excluding a resident listed in item (i)) in the case where any of the ratios listed in item (i), (a) through (c) of a foreign affiliated company (limited to one that has a relationship of substantive control with a resident) pertaining to another foreign affiliated company is 10 percent or more; or
machine translation, not official
**四** 外国関係会社に係る第一号イからハまでに掲げる割合のいずれかが百分の十以上である一の同族株主グループ（外国関係会社の株式等を直接又は間接に有する者及び当該株式等を直接又は間接に有する者との間に実質支配関係がある者（当該株式等を直接又は間接に有する者を除く。）のうち、一の居住者又は内国法人、当該一の居住者又は内国法人との間に実質支配関係がある者及び当該一の居住者又は内国法人と政令で定める特殊の関係のある者（外国法人を除く。）をいう。）に属する居住者（外国関係会社に係る同号イからハまでに掲げる割合又は他の外国関係会社（居住者との間に実質支配関係があるものに限る。）の当該外国関係会社に係る同号イからハまでに掲げる割合のいずれかが零を超えるものに限るものとし、同号及び前号に掲げる居住者を除く。）
art-40-4/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-1/item-4
a resident who belongs to a family shareholder group (meaning, among persons who directly or indirectly hold shares, etc. of a foreign affiliated company and persons who have a relationship of substantive control with a person who directly or indirectly holds those shares, etc. (excluding persons who directly or indirectly hold those shares, etc.), a single resident or domestic corporation, persons who have a relationship of substantive control with that single resident or domestic corporation, and persons who have a special relationship specified by Cabinet Order with that single resident or domestic corporation (excluding foreign corporations)) for which any of the ratios listed in item (i), (a) through (c) pertaining to a foreign affiliated company is 10 percent or more (limited to a resident for whom any of the ratios listed in (a) through (c) of that item pertaining to the foreign affiliated company, or any of the ratios listed in (a) through (c) of that item of another foreign affiliated company (limited to one that has a relationship of substantive control with a resident) pertaining to that foreign affiliated company, exceeds zero, and excluding residents listed in that item and the preceding item).
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-40-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 外国関係会社 次に掲げる外国法人をいう。
art-40-4/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-1
foreign affiliated company: any of the following foreign corporations:
machine translation, not official
**イ** 居住者及び内国法人並びに特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある非居住者をいう。）及びロに掲げる外国法人（イにおいて「居住者等株主等」という。）の外国法人に係る次に掲げる割合のいずれかが百分の五十を超える場合における当該外国法人
art-40-4/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-1/sub-1
a foreign corporation in the case where any of the following ratios of residents, domestic corporations, specially-related nonresidents (meaning nonresidents who have a special relationship specified by Cabinet Order with a resident or domestic corporation), and foreign corporations listed in (b) (referred to as "residents and other shareholders, etc." in (a)) pertaining to that foreign corporation exceeds 50 percent:
machine translation, not official
**（１）** 居住者等株主等の外国法人（ロに掲げる外国法人を除く。）に係る直接保有株式等保有割合（居住者等株主等の有する当該外国法人の株式等の数又は金額がその発行済株式等の総数又は総額のうちに占める割合をいう。）及び居住者等株主等の当該外国法人に係る間接保有株式等保有割合（居住者等株主等の他の外国法人を通じて間接に有する当該外国法人の株式等の数又は金額がその発行済株式等の総数又は総額のうちに占める割合として政令で定める割合をいう。）を合計した割合
art-40-4/par-2/item-1/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-1/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-1/sub-1/sub2-1
the ratio obtained by adding together the direct shareholding ratio of residents and other shareholders, etc. pertaining to a foreign corporation (excluding a foreign corporation listed in (b)) (meaning the ratio of the number or amount of the shares, etc. of that foreign corporation held by residents and other shareholders, etc. to the total number or total amount of its issued shares, etc.) and the indirect shareholding ratio of residents and other shareholders, etc. pertaining to that foreign corporation (meaning the ratio specified by Cabinet Order as the ratio of the number or amount of the shares, etc. of that foreign corporation held indirectly by residents and other shareholders, etc. through another foreign corporation to the total number or total amount of its issued shares, etc.);
machine translation, not official
**（２）** 居住者等株主等の外国法人（ロに掲げる外国法人を除く。）に係る直接保有議決権保有割合（居住者等株主等の有する当該外国法人の議決権の数がその総数のうちに占める割合をいう。）及び居住者等株主等の当該外国法人に係る間接保有議決権保有割合（居住者等株主等の他の外国法人を通じて間接に有する当該外国法人の議決権の数がその総数のうちに占める割合として政令で定める割合をいう。）を合計した割合
art-40-4/par-2/item-1/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-1/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-1/sub-1/sub2-2
the ratio obtained by adding together the direct voting rights holding ratio of residents and other shareholders, etc. pertaining to a foreign corporation (excluding a foreign corporation listed in (b)) (meaning the ratio of the number of voting rights in that foreign corporation held by residents and other shareholders, etc. to the total number of those voting rights) and the indirect voting rights holding ratio of residents and other shareholders, etc. pertaining to that foreign corporation (meaning the ratio specified by Cabinet Order as the ratio of the number of voting rights in that foreign corporation held indirectly by residents and other shareholders, etc. through another foreign corporation to the total number of those voting rights); or
machine translation, not official
**（３）** 居住者等株主等の外国法人（ロに掲げる外国法人を除く。）に係る直接保有請求権保有割合（居住者等株主等の有する当該外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合をいう。）及び居住者等株主等の当該外国法人に係る間接保有請求権保有割合（居住者等株主等の他の外国法人を通じて間接に有する当該外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合として政令で定める割合をいう。）を合計した割合
art-40-4/par-2/item-1/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-1/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-1/sub-1/sub2-3
the ratio obtained by adding together the direct claim holding ratio of residents and other shareholders, etc. pertaining to a foreign corporation (excluding a foreign corporation listed in (b)) (meaning the ratio of the amount of dividends of surplus, etc. receivable based on the claims in the shares, etc. of that foreign corporation held by residents and other shareholders, etc. to the total amount thereof) and the indirect claim holding ratio of residents and other shareholders, etc. pertaining to that foreign corporation (meaning the ratio specified by Cabinet Order as the ratio of the amount of dividends of surplus, etc. receivable based on the claims in the shares, etc. of that foreign corporation held indirectly by residents and other shareholders, etc. through another foreign corporation to the total amount thereof);
machine translation, not official
**ロ** 居住者又は内国法人との間に実質支配関係がある外国法人
art-40-4/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-1/sub-2
a foreign corporation that has a relationship of substantive control with a resident or domestic corporation; or
machine translation, not official
**ハ** 第六号中「外国関係会社（特定外国関係会社に該当するものを除く。）」とあるのを「外国法人」として同号及び第七号の規定を適用した場合に同号に規定する外国金融機関に該当することとなる外国法人で、同号に規定する外国金融機関に準ずるものとして政令で定める部分対象外国関係会社との間に、当該部分対象外国関係会社が当該外国法人の経営管理を行つている関係その他の特殊の関係がある外国法人として政令で定める外国法人
art-40-4/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-1/sub-3
a foreign corporation that would fall under the category of foreign financial institution prescribed in item (vii) if the provisions of item (vi) and item (vii) were applied by deeming the phrase "foreign affiliated company (excluding one that falls under the category of specified foreign affiliated company)" in item (vi) to be "foreign corporation", which is specified by Cabinet Order as a foreign corporation that has, with a partially covered foreign affiliated company specified by Cabinet Order as being equivalent to a foreign financial institution prescribed in that item, a relationship in which that partially covered foreign affiliated company performs the business management of that foreign corporation, or any other special relationship.
machine translation, not official
**二** 特定外国関係会社 次に掲げる外国関係会社をいう。
art-40-4/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-2
specified foreign affiliated company: any of the following foreign affiliated companies:
machine translation, not official
**イ** 次のいずれにも該当しない外国関係会社
art-40-4/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-2/sub-1
a foreign affiliated company that falls under none of the following:
machine translation, not official
**（１）** その主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有している外国関係会社
art-40-4/par-2/item-2/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-2/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-2/sub-1/sub2-1
a foreign affiliated company that has an office, store, factory or any other fixed facility that is found to be necessary for conducting its principal business;
machine translation, not official
**（２）** その本店又は主たる事務所の所在する国又は地域（以下この項、第八項及び第十項において「本店所在地国」という。）においてその事業の管理、支配及び運営を自ら行つている外国関係会社
art-40-4/par-2/item-2/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-2/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-2/sub-1/sub2-2
a foreign affiliated company that manages, controls and operates its business by itself in the state or territory where its head office or principal office is located (referred to as the "state of the head office" in this paragraph and paragraphs (8) and (10));
machine translation, not official
**（３）** 外国子会社（当該外国関係会社とその本店所在地国を同じくする外国法人で、当該外国関係会社の有する当該外国法人の株式等の数又は金額のその発行済株式等の総数又は総額のうちに占める割合が百分の二十五以上であることその他の政令で定める要件に該当するものをいう。）の株式等の保有を主たる事業とする外国関係会社で、その収入金額のうちに占める当該株式等に係る剰余金の配当等の額の割合が著しく高いことその他の政令で定める要件に該当するもの
art-40-4/par-2/item-2/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-2/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-2/sub-1/sub2-3
a foreign affiliated company whose principal business is the holding of shares, etc. of a foreign subsidiary (meaning a foreign corporation whose state of the head office is the same as that of that foreign affiliated company and that satisfies the requirements specified by Cabinet Order, such as the ratio of the number or amount of the shares, etc. of that foreign corporation held by that foreign affiliated company to the total number or total amount of its issued shares, etc. being 25 percent or more), and that satisfies the requirements specified by Cabinet Order, such as the ratio of the amount of dividends of surplus, etc. pertaining to those shares, etc. to its revenue being significantly high;
machine translation, not official
**（４）** 特定子会社（前項各号に掲げる居住者に係る他の外国関係会社で、部分対象外国関係会社に該当するものその他の政令で定めるものをいう。）の株式等の保有を主たる事業とする外国関係会社で、その本店所在地国を同じくする管理支配会社（当該居住者に係る他の外国関係会社のうち、部分対象外国関係会社に該当するもので、その本店所在地国において、その役員（法人税法第二条第十五号に規定する役員をいう。次号及び第七号並びに第八項において同じ。）又は使用人がその主たる事業を的確に遂行するために通常必要と認められる業務の全てに従事しているものをいう。（４）及び（５）において同じ。）によつてその事業の管理、支配及び運営が行われていること、当該管理支配会社がその本店所在地国で行う事業の遂行上欠くことのできない機能を果たしていること、その収入金額のうちに占める当該株式等に係る剰余金の配当等の額及び当該株式等の譲渡に係る対価の額の割合が著しく高いことその他の政令で定める要件に該当するもの
art-40-4/par-2/item-2/sub-1/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-2/sub-1/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-2/sub-1/sub2-4
a foreign affiliated company whose principal business is the holding of shares, etc. of a specified subsidiary (meaning another foreign affiliated company pertaining to a resident listed in any of the items of the preceding paragraph that falls under the category of partially covered foreign affiliated company or that is otherwise specified by Cabinet Order), and that satisfies the requirements specified by Cabinet Order, such as its business being managed, controlled and operated by a management and control company with the same state of the head office (meaning, among the other foreign affiliated companies pertaining to that resident, one that falls under the category of partially covered foreign affiliated company and whose officers (meaning officers prescribed in Article 2, item (xv) of the Corporation Tax Act; the same applies in the following item, item (vii) and paragraph (8)) or employees engage, in its state of the head office, in all of the operations normally found to be necessary for properly carrying out its principal business; the same applies in 4. and 5.), that management and control company performing functions indispensable for carrying out the business it conducts in its state of the head office, and the ratio of the amount of dividends of surplus, etc. pertaining to those shares, etc. and the amount of consideration for the transfer of those shares, etc. to its revenue being significantly high; or
machine translation, not official
**（５）** その本店所在地国にある不動産の保有、その本店所在地国における石油その他の天然資源の探鉱、開発若しくは採取又はその本店所在地国の社会資本の整備に関する事業の遂行上欠くことのできない機能を果たしている外国関係会社で、その本店所在地国を同じくする管理支配会社によつてその事業の管理、支配及び運営が行われていることその他の政令で定める要件に該当するもの
art-40-4/par-2/item-2/sub-1/sub2-5 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-2/sub-1/sub2-5 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-2/sub-1/sub2-5
a foreign affiliated company that performs functions indispensable for carrying out a business concerning the holding of real property located in its state of the head office, the exploration, development or extraction of petroleum or other natural resources in its state of the head office, or the development of social infrastructure in its state of the head office, and that satisfies the requirements specified by Cabinet Order, such as its business being managed, controlled and operated by a management and control company with the same state of the head office;
machine translation, not official
**ロ** その総資産の額として政令で定める金額（ロにおいて「総資産額」という。）に対する第八項第一号から第七号まで及び第八号から第十号までに掲げる金額に相当する金額の合計額の割合（第六号中「外国関係会社（特定外国関係会社に該当するものを除く。）」とあるのを「外国関係会社」として同号及び第七号の規定を適用した場合に外国金融子会社等に該当することとなる外国関係会社にあつては、総資産額に対する第十項第一号に掲げる金額に相当する金額又は同項第二号から第四号までに掲げる金額に相当する金額の合計額のうちいずれか多い金額の割合）が百分の三十を超える外国関係会社（総資産額に対する有価証券（法人税法第二条第二十一号に規定する有価証券をいう。第八項において同じ。）、貸付金その他政令で定める資産の額の合計額として政令で定める金額の割合が百分の五十を超える外国関係会社に限る。）
art-40-4/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-2/sub-2
a foreign affiliated company for which the ratio of the total of the amounts equivalent to the amounts listed in paragraph (8), items (i) through (vii) and items (viii) through (x) to the amount specified by Cabinet Order as the amount of its total assets (referred to as the "amount of total assets" in (b)) (in the case of a foreign affiliated company that would fall under the category of foreign financial subsidiary, etc. if the provisions of item (vi) and item (vii) were applied by deeming the phrase "foreign affiliated company (excluding one that falls under the category of specified foreign affiliated company)" in item (vi) to be "foreign affiliated company", the ratio to the amount of total assets of the amount equivalent to the amount listed in paragraph (10), item (i) or the total of the amounts equivalent to the amounts listed in items (ii) through (iv) of that paragraph, whichever is greater) exceeds 30 percent (limited to a foreign affiliated company for which the ratio to the amount of total assets of the amount specified by Cabinet Order as the total amount of Securities (meaning Securities prescribed in Article 2, item (xxi) of the Corporation Tax Act; the same applies in paragraph (8)), loans and other assets specified by Cabinet Order exceeds 50 percent);
machine translation, not official
**ハ** 次に掲げる要件のいずれにも該当する外国関係会社
art-40-4/par-2/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-2/sub-3
a foreign affiliated company that satisfies both of the following requirements:
machine translation, not official
**（１）** 各事業年度の非関連者等収入保険料（関連者（当該外国関係会社に係る前項各号に掲げる居住者、第六十六条の六第一項各号に掲げる内国法人その他これらの者に準ずる者として政令で定めるものをいう。（２）において同じ。）以外の者から収入するものとして政令で定める収入保険料をいう。（２）において同じ。）の合計額の収入保険料の合計額に対する割合として政令で定めるところにより計算した割合が百分の十未満であること。
art-40-4/par-2/item-2/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-2/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-2/sub-3/sub2-1
the ratio calculated pursuant to the provisions of Cabinet Order as the ratio of the total amount of premium income from non-affiliates, etc. for each business year (meaning premium income specified by Cabinet Order as that received from persons other than related parties (meaning a resident listed in any of the items of the preceding paragraph pertaining to that foreign affiliated company, a domestic corporation listed in any of the items of Article 66-6, paragraph (1), and any other person specified by Cabinet Order as being equivalent to those persons; the same applies in 2.); the same applies in 2.) to the total amount of premium income is less than 10 percent;
machine translation, not official
**（２）** 各事業年度の非関連者等支払再保険料合計額（関連者以外の者に支払う再保険料の合計額を関連者等収入保険料（非関連者等収入保険料以外の収入保険料をいう。（２）において同じ。）の合計額の収入保険料の合計額に対する割合で按分した金額として政令で定める金額をいう。）の関連者等収入保険料の合計額に対する割合として政令で定めるところにより計算した割合が百分の五十未満であること。
art-40-4/par-2/item-2/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-2/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-2/sub-3/sub2-2
the ratio calculated pursuant to the provisions of Cabinet Order as the ratio of the total amount of reinsurance premiums paid to non-affiliates, etc. for each business year (meaning the amount specified by Cabinet Order as the amount obtained by apportioning the total amount of reinsurance premiums paid to persons other than related parties by the ratio of the total amount of premium income from related parties, etc. (meaning premium income other than premium income from non-affiliates, etc.; the same applies in 2.) to the total amount of premium income) to the total amount of premium income from related parties, etc. is less than 50 percent; or
machine translation, not official
**ニ** 租税に関する情報の交換に関する国際的な取組への協力が著しく不十分な国又は地域として財務大臣が指定する国又は地域に本店又は主たる事務所を有する外国関係会社
art-40-4/par-2/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-2/sub-4
a foreign affiliated company that has its head office or principal office in a state or territory designated by the Minister of Finance as a state or territory whose cooperation with international efforts concerning the exchange of information on taxation is significantly insufficient.
machine translation, not official
**三** 対象外国関係会社 次に掲げる要件のいずれかに該当しない外国関係会社（特定外国関係会社に該当するものを除く。）をいう。
art-40-4/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-3
covered foreign affiliated company: a foreign affiliated company (excluding one that falls under the category of specified foreign affiliated company) that fails to satisfy one or more of the following requirements:
machine translation, not official
**イ** 株式等若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするもの（次に掲げるものを除く。）でないこと。
art-40-4/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-3/sub-1
it is not a company whose principal business is the holding of shares, etc. or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or anything equivalent thereto (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights), or the lending of vessels or aircraft (excluding the following):
machine translation, not official
**（１）** 株式等の保有を主たる事業とする外国関係会社のうち当該外国関係会社が他の法人の事業活動の総合的な管理及び調整を通じてその収益性の向上に資する業務として政令で定めるもの（ロにおいて「統括業務」という。）を行う場合における当該他の法人として政令で定めるものの株式等の保有を行うものとして政令で定めるもの
art-40-4/par-2/item-3/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-3/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-3/sub-1/sub2-1
among foreign affiliated companies whose principal business is the holding of shares, etc., one specified by Cabinet Order as holding the shares, etc. of the other corporations specified by Cabinet Order in the case where that foreign affiliated company conducts operations specified by Cabinet Order as operations that contribute to improving the profitability of other corporations through the comprehensive management and coordination of their business activities (referred to as "supervisory business" in (b));
machine translation, not official
**（２）** 株式等の保有を主たる事業とする外国関係会社のうち第七号中「部分対象外国関係会社」とあるのを「外国関係会社」として同号の規定を適用した場合に外国金融子会社等に該当することとなるもの（同号に規定する外国金融機関に該当することとなるもの及び（１）に掲げるものを除く。）
art-40-4/par-2/item-3/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-3/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-3/sub-1/sub2-2
among foreign affiliated companies whose principal business is the holding of shares, etc., one that would fall under the category of foreign financial subsidiary, etc. if the provisions of item (vii) were applied by deeming the phrase "partially covered foreign affiliated company" in that item to be "foreign affiliated company" (excluding one that would fall under the category of foreign financial institution prescribed in that item and one listed in 1.); or
machine translation, not official
**（３）** 航空機の貸付けを主たる事業とする外国関係会社のうちその役員又は使用人がその本店所在地国において航空機の貸付けを的確に遂行するために通常必要と認められる業務の全てに従事していることその他の政令で定める要件を満たすもの
art-40-4/par-2/item-3/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-3/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-3/sub-1/sub2-3
among foreign affiliated companies whose principal business is the lending of aircraft, one that satisfies the requirements specified by Cabinet Order, such as its officers or employees engaging, in its state of the head office, in all of the operations normally found to be necessary for properly carrying out the lending of aircraft.
machine translation, not official
**ロ** その本店所在地国においてその主たる事業（イ（１）に掲げる外国関係会社にあつては統括業務とし、イ（２）に掲げる外国関係会社にあつては政令で定める経営管理とする。ハにおいて同じ。）を行うに必要と認められる事務所、店舗、工場その他の固定施設を有していること並びにその本店所在地国においてその事業の管理、支配及び運営を自ら行つていることのいずれにも該当すること。
art-40-4/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-3/sub-2
it satisfies both of the following: it has, in its state of the head office, an office, store, factory or any other fixed facility that is found to be necessary for conducting its principal business (in the case of a foreign affiliated company listed in (a), 1., supervisory business, and in the case of a foreign affiliated company listed in (a), 2., the business management specified by Cabinet Order; the same applies in (c)); and it manages, controls and operates its business by itself in its state of the head office;
machine translation, not official
**ハ** 各事業年度においてその行う主たる事業が次に掲げる事業のいずれに該当するかに応じそれぞれ次に定める場合に該当すること。
art-40-4/par-2/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-3/sub-3
it falls under the case specified in the following according to which of the following businesses the principal business it conducts in each business year falls under:
machine translation, not official
**（１）** 卸売業、銀行業、信託業、金融商品取引業、保険業、水運業、航空運送業又は物品賃貸業（航空機の貸付けを主たる事業とするものに限る。） その事業を主として当該外国関係会社に係る前項各号に掲げる居住者、第六十六条の六第一項各号に掲げる内国法人その他これらの者に準ずる者として政令で定めるもの以外の者との間で行つている場合として政令で定める場合
art-40-4/par-2/item-3/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-3/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-3/sub-3/sub2-1
wholesale business, banking business, trust business, financial instruments business, insurance business, water transportation business, air transportation business or goods leasing business (limited to one whose principal business is the lending of aircraft): The case specified by Cabinet Order in which the foreign affiliated company conducts business mainly with a person other than [1] a resident listed in each item of the preceding paragraph pertaining to the foreign affiliated company, [2] a domestic corporation listed in each item of Article 66-6, paragraph (1) or [3] any other person specified by Cabinet Order as being equivalent to the persons mentioned in [1] and [2]; or
machine translation, not official
**（２）** （１）に掲げる事業以外の事業 その事業を主としてその本店所在地国（当該本店所在地国に係る水域で政令で定めるものを含む。）において行つている場合として政令で定める場合
art-40-4/par-2/item-3/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-3/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-3/sub-3/sub2-2
business other than that listed in 1.: The case specified by Cabinet Order in which the foreign affiliated company conducts the business mainly in its state of the head office (including the water areas belonging to the state of the head office which are specified by Cabinet Order).
machine translation, not official
**四** 適用対象金額 特定外国関係会社又は対象外国関係会社の各事業年度の決算に基づく所得の金額につき法人税法及びこの法律による各事業年度の所得の金額の計算に準ずるものとして政令で定める基準により計算した金額（以下この号において「基準所得金額」という。）を基礎として、政令で定めるところにより、当該各事業年度開始の日前七年以内に開始した各事業年度において生じた欠損の金額及び当該基準所得金額に係る税額に関する調整を加えた金額をいう。
art-40-4/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-4
amount of applicable income: An amount adjusted, with respect to the amount of income of a specified foreign affiliated company or covered foreign affiliated company in its settlement of accounts for each business year, pursuant to the method specified by Cabinet Order, based on the amount calculated in accordance with the standards specified by Cabinet Order in a manner equivalent to the manner for calculating the amount of income for each business year pursuant to the Corporation Tax Act and this Act (referred to as the "base income amount" in this item), in terms of the amount of loss incurred in each of the business years that commenced within seven years before the first day of the relevant business year and the tax amount pertaining to that base income amount;
machine translation, not official
**五** 実質支配関係 居住者又は内国法人が外国法人の残余財産のおおむね全部を請求する権利を有している場合における当該居住者又は内国法人と当該外国法人との間の関係その他の政令で定める関係をいう。
art-40-4/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-5
relationship of substantive control: the relationship between a resident or domestic corporation and a foreign corporation in the case where that resident or domestic corporation has the right to claim substantially all of the residual assets of that foreign corporation, or any other relationship specified by Cabinet Order;
machine translation, not official
**六** 部分対象外国関係会社 第三号イからハまでに掲げる要件の全てに該当する外国関係会社（特定外国関係会社に該当するものを除く。）をいう。
art-40-4/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-6
partially covered foreign affiliated company: a foreign affiliated company (excluding one that falls under the category of specified foreign affiliated company) that satisfies all of the requirements listed in item (iii), (a) through (c);
machine translation, not official
**七** 外国金融子会社等 その本店所在地国の法令に準拠して銀行業、金融商品取引業（金融商品取引法第二十八条第一項に規定する第一種金融商品取引業と同種類の業務に限る。）又は保険業を行う部分対象外国関係会社でその本店所在地国においてその役員又は使用人がこれらの事業を的確に遂行するために通常必要と認められる業務の全てに従事しているもの（以下この号において「外国金融機関」という。）及び外国金融機関に準ずるものとして政令で定める部分対象外国関係会社をいう。
art-40-4/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-7
foreign financial subsidiary, etc.: a partially covered foreign affiliated company that engages in the banking business, financial instruments business (limited to operations of the same type as Type I Financial Instruments Business prescribed in Article 28, paragraph (1) of the Financial Instruments and Exchange Act) or insurance business in accordance with the laws and regulations of its state of the head office and whose officers or employees engage, in its state of the head office, in all of the operations normally found to be necessary for properly carrying out those businesses (referred to as a "foreign financial institution" in this item), and a partially covered foreign affiliated company specified by Cabinet Order as being equivalent to a foreign financial institution;
machine translation, not official
**八** 清算部分対象外国関係会社 解散した外国関係会社のうち、その解散の日を含む事業年度開始の日前二年以内に開始した事業年度のいずれにおいても部分対象外国関係会社に該当していたものをいう。
art-40-4/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-8
liquidating partially covered foreign affiliated company: among dissolved foreign affiliated companies, one that fell under the category of partially covered foreign affiliated company in each of the business years that commenced within two years before the first day of the business year that includes the date of its dissolution;
machine translation, not official
**九** 清算外国金融子会社等 解散した外国関係会社のうち、その解散の日を含む事業年度開始の日前一年以内に開始した事業年度のいずれにおいても外国金融子会社等に該当していたものをいう。
art-40-4/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-9
liquidating foreign financial subsidiary, etc.: among dissolved foreign affiliated companies, one that fell under the category of foreign financial subsidiary, etc. in each of the business years that commenced within one year before the first day of the business year that includes the date of its dissolution;
machine translation, not official
**十** 特例清算事業年度 清算部分対象外国関係会社又は清算外国金融子会社等が最初に部分対象外国関係会社又は外国金融子会社等に該当しないこととなつた事業年度終了の日から同日以後三年を経過した日（当該清算部分対象外国関係会社又は清算外国金融子会社等の残余財産の確定の日が当該三年を経過した日前である場合には当該残余財産の確定の日とし、その本店所在地国の法令又は慣行その他やむを得ない理由により当該残余財産の確定の日が当該三年を経過した日後である場合には政令で定める日とする。）までの期間内の日を含む事業年度をいう。
art-40-4/par-2/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-10
special liquidation business year: a business year that includes any day within the period from the last day of the business year in which a liquidating partially covered foreign affiliated company or liquidating foreign financial subsidiary, etc. first ceased to fall under the category of partially covered foreign affiliated company or foreign financial subsidiary, etc. until the day on which three years have elapsed after that day (where the date of determination of the residual assets of that liquidating partially covered foreign affiliated company or liquidating foreign financial subsidiary, etc. is before the day on which those three years have elapsed, the date of determination of those residual assets, and where, due to the laws and regulations or practices of its state of the head office or other unavoidable reasons, the date of determination of those residual assets is after the day on which those three years have elapsed, the day specified by Cabinet Order).
machine translation, not official
**第三項** 国税庁の当該職員又は居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、居住者に係る外国関係会社が前項第二号イ（１）から（５）までのいずれかに該当するかどうかを判定するために必要があるときは、当該居住者に対し、期間を定めて、当該外国関係会社が同号イ（１）から（５）までに該当することを明らかにする書類その他の資料の提示又は提出を求めることができる。この場合において、当該書類その他の資料の提示又は提出がないときは、同項（同号イに係る部分に限る。）の規定の適用については、当該外国関係会社は同号イ（１）から（５）までに該当しないものと推定する。
art-40-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-3
The relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a resident, may, if it is necessary for determining whether a foreign affiliated company pertaining to a resident falls under any of item (ii), (a), 1. through 5. of the preceding paragraph, request that resident to present or submit, within a specified period, documents and other materials certifying that that foreign affiliated company falls under item (ii), (a), 1. through 5. of that paragraph. In this case, if those documents and other materials are not presented or submitted, with regard to the application of the provisions of that paragraph (limited to the part pertaining to (a) of that item), that foreign affiliated company is presumed not to fall under (a), 1. through 5. of that item.
machine translation, not official
**第四項** 国税庁の当該職員又は居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、居住者に係る外国関係会社が第二項第三号イからハまでに掲げる要件に該当するかどうかを判定するために必要があるときは、当該居住者に対し、期間を定めて、当該外国関係会社が同号イからハまでに掲げる要件に該当することを明らかにする書類その他の資料の提示又は提出を求めることができる。この場合において、当該書類その他の資料の提示又は提出がないときは、同項（同号又は第六号に係る部分に限る。）の規定の適用については、当該外国関係会社は同項第三号イからハまでに掲げる要件に該当しないものと推定する。
art-40-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-4
The relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a resident, may, if it is necessary for determining whether a foreign affiliated company pertaining to a resident satisfies the requirements listed in paragraph (2), item (iii), (a) through (c), request that resident to present or submit, within a specified period, documents and other materials certifying that that foreign affiliated company satisfies the requirements listed in (a) through (c) of that item. In this case, if those documents and other materials are not presented or submitted, with regard to the application of the provisions of that paragraph (limited to the part pertaining to that item or item (vi)), that foreign affiliated company is presumed not to satisfy the requirements listed in item (iii), (a) through (c) of that paragraph.
machine translation, not official
**第五項** 国税庁の当該職員又は居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、居住者に係る外国関係会社が清算部分対象外国関係会社又は清算外国金融子会社等のいずれかに該当するかどうかを判定するために必要があるときは、当該居住者に対し、期間を定めて、当該外国関係会社が清算部分対象外国関係会社又は清算外国金融子会社等に該当することを明らかにする書類その他の資料の提示又は提出を求めることができる。この場合において、当該書類その他の資料の提示又は提出がないときは、第二項（第八号又は第九号に係る部分に限る。）の規定の適用については、当該外国関係会社は清算部分対象外国関係会社又は清算外国金融子会社等に該当しないものと推定する。
art-40-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-5
The relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a resident, may, if it is necessary for determining whether a foreign affiliated company pertaining to a resident falls under the category of either liquidating partially covered foreign affiliated company or liquidating foreign financial subsidiary, etc., request that resident to present or submit, within a specified period, documents and other materials certifying that that foreign affiliated company falls under the category of liquidating partially covered foreign affiliated company or liquidating foreign financial subsidiary, etc. In this case, if those documents and other materials are not presented or submitted, with regard to the application of the provisions of paragraph (2) (limited to the part pertaining to item (viii) or (ix)), that foreign affiliated company is presumed not to fall under the category of liquidating partially covered foreign affiliated company or liquidating foreign financial subsidiary, etc.
machine translation, not official
**第六項** 国税庁の当該職員又は居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、居住者に係る外国関係会社の各事業年度が特例清算事業年度に該当するかどうかを判定するために必要があるときは、当該居住者に対し、期間を定めて、当該各事業年度が特例清算事業年度に該当することを明らかにする書類その他の資料の提示又は提出を求めることができる。この場合において、当該書類その他の資料の提示又は提出がないときは、第二項（第十号に係る部分に限る。）の規定の適用については、当該各事業年度は特例清算事業年度に該当しないものと推定する。
art-40-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-6
The relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a resident, may, if it is necessary for determining whether each business year of a foreign affiliated company pertaining to a resident falls under the category of special liquidation business year, request that resident to present or submit, within a specified period, documents and other materials certifying that that business year falls under the category of special liquidation business year. In this case, if those documents and other materials are not presented or submitted, with regard to the application of the provisions of paragraph (2) (limited to the part pertaining to item (x)), that business year is presumed not to fall under the category of special liquidation business year.
machine translation, not official
**第七項** 第一項の規定は、同項各号に掲げる居住者に係る次の各号に掲げる外国関係会社につき当該各号に定める場合に該当する事実があるときは、当該各号に掲げる外国関係会社のその該当する事業年度に係る適用対象金額については、適用しない。
art-40-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-7
The provisions of paragraph (1) do not apply to the amount of applicable income for the relevant business year of a foreign affiliated company listed in each of the following items pertaining to a resident listed in any of the items of that paragraph, where there are facts that fall under the case specified in that item for that foreign affiliated company:
machine translation, not official
**一** 特定外国関係会社 特定外国関係会社の各事業年度の租税負担割合（外国関係会社の各事業年度の所得に対して課される租税の額の当該所得の金額に対する割合として政令で定めるところにより計算した割合をいう。次号、第十二項及び第十四項において同じ。）が百分の二十七以上である場合
art-40-4/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-7/item-1
specified foreign affiliated company: where the tax burden ratio of the specified foreign affiliated company for each business year (meaning the ratio calculated pursuant to the provisions of Cabinet Order as the ratio of the amount of taxes imposed on the income of a foreign affiliated company for each business year to the amount of that income; the same applies in the following item and paragraphs (12) and (14)) is 27 percent or more; or
machine translation, not official
**二** 対象外国関係会社 対象外国関係会社の各事業年度の租税負担割合が百分の二十以上である場合
art-40-4/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-7/item-2
covered foreign affiliated company: where the tax burden ratio of the covered foreign affiliated company for each business year is 20 percent or more.
machine translation, not official
**第八項** 第一項各号に掲げる居住者に係る部分対象外国関係会社（外国金融子会社等に該当するものを除く。以下この項及び次項において同じ。）が、平成二十二年四月一日以後に開始する各事業年度において、当該各事業年度に係る次に掲げる金額（以下この項において「特定所得の金額」という。）を有する場合には、当該各事業年度の特定所得の金額に係る部分適用対象金額のうちその者が直接及び間接に有する当該部分対象外国関係会社の株式等の数又は金額につきその請求権の内容を勘案した数又は金額並びにその者と当該部分対象外国関係会社との間の実質支配関係の状況を勘案して政令で定めるところにより計算した金額（次条において「部分課税対象金額」という。）に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から四月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。
art-40-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8
Where a partially covered foreign affiliated company (excluding one that falls under the category of foreign financial subsidiary, etc.; the same applies hereinafter in this paragraph and the following paragraph) pertaining to a resident listed in any of the items of paragraph (1) has, in each business year beginning on or after April 1, 2010, the following amounts pertaining to that business year (referred to as the "amount of specified income" in this paragraph), the amount equivalent to the amount calculated pursuant to the provisions of Cabinet Order, out of the amount of partially applicable income pertaining to the amount of specified income for that business year, by taking into consideration the number or amount obtained by taking into account the contents of the claims with respect to the number or amount of the shares, etc. of that partially covered foreign affiliated company held directly and indirectly by the resident, and the state of the relationship of substantive control between the resident and that partially covered foreign affiliated company (referred to as the "partially taxable amount" in the following Article) is deemed to be the resident's revenue categorized as miscellaneous income, and is included in gross revenue in the calculation of the amount of the resident's miscellaneous income for the year that includes the day on which four months have elapsed since the day following the last day of the relevant business year:
machine translation, not official
**一** 剰余金の配当等（第一項に規定する剰余金の配当等をいい、法人税法第二十三条第一項第二号に規定する金銭の分配を含む。以下この号及び第十一号イにおいて同じ。）の額（当該部分対象外国関係会社の有する他の法人の株式等の数又は金額のその発行済株式等の総数又は総額のうちに占める割合が百分の二十五以上であることその他の政令で定める要件に該当する場合における当該他の法人から受ける剰余金の配当等の額（当該他の法人の所得の金額の計算上損金の額に算入することとされている剰余金の配当等の額として政令で定める剰余金の配当等の額を除く。）を除く。以下この号において同じ。）の合計額から当該剰余金の配当等の額を得るために直接要した費用の額の合計額及び当該剰余金の配当等の額に係る費用の額として政令で定めるところにより計算した金額を控除した残額
art-40-4/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-1
the remaining amount obtained by deducting, from the total amount of dividends of surplus, etc. (meaning dividends of surplus, etc. prescribed in paragraph (1), including distributions of monies prescribed in Article 23, paragraph (1), item (ii) of the Corporation Tax Act; the same applies hereinafter in this item and in item (xi), (a)) (excluding the amount of dividends of surplus, etc. received from another corporation in the case where the requirements specified by Cabinet Order are satisfied, such as the ratio of the number or amount of the shares, etc. of that other corporation held by that partially covered foreign affiliated company to the total number or total amount of its issued shares, etc. being 25 percent or more (excluding the amount of dividends of surplus, etc. specified by Cabinet Order as dividends of surplus, etc. that are to be included in deductible expenses in calculating the amount of income of that other corporation); the same applies hereinafter in this item), the total amount of expenses directly incurred to obtain those dividends of surplus, etc. and the amount calculated pursuant to the provisions of Cabinet Order as the amount of expenses pertaining to those dividends of surplus, etc.;
machine translation, not official
**二** 受取利子等（その支払を受ける利子（これに準ずるものとして政令で定めるものを含む。以下この号において同じ。）をいう。以下この号及び第十一号ロにおいて同じ。）の額（その行う事業に係る業務の通常の過程において生ずる預金又は貯金（所得税法第二条第一項第十号に規定する政令で定めるものに相当するものを含む。）の利子の額、金銭の貸付けを主たる事業とする部分対象外国関係会社（金銭の貸付けを業として行うことにつきその本店所在地国の法令の規定によりその本店所在地国において免許又は登録その他これらに類する処分を受けているものに限る。）でその本店所在地国においてその役員又は使用人がその行う金銭の貸付けの事業を的確に遂行するために通常必要と認められる業務の全てに従事しているものが行う金銭の貸付けに係る利子の額その他政令で定める利子の額を除く。以下この号において同じ。）の合計額から当該受取利子等の額を得るために直接要した費用の額の合計額を控除した残額
art-40-4/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-2
the remaining amount obtained by deducting, from the total amount of interest received, etc. (meaning interest that it receives (including anything specified by Cabinet Order as equivalent thereto; the same applies hereinafter in this item); the same applies hereinafter in this item and in item (xi), (b)) (excluding the amount of interest on deposits or savings (including those equivalent to those specified by Cabinet Order prescribed in Article 2, paragraph (1), item (x) of the Income Tax Act) arising in the ordinary course of operations pertaining to the business it conducts, the amount of interest pertaining to the lending of money conducted by a partially covered foreign affiliated company whose principal business is the lending of money (limited to one that has received a license, registration or any other similar disposition in its state of the head office under the provisions of the laws and regulations of its state of the head office with regard to engaging in the lending of money as a business) and whose officers or employees engage, in its state of the head office, in all of the operations normally found to be necessary for properly carrying out the money lending business it conducts, and the amount of other interest specified by Cabinet Order; the same applies hereinafter in this item), the total amount of expenses directly incurred to obtain that interest received, etc.;
machine translation, not official
**三** 有価証券の貸付けによる対価の額の合計額から当該対価の額を得るために直接要した費用の額の合計額を控除した残額
art-40-4/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-3
the remaining amount obtained by deducting, from the total amount of consideration for the lending of Securities, the total amount of expenses directly incurred to obtain that consideration;
machine translation, not official
**四** 有価証券の譲渡に係る対価の額（当該部分対象外国関係会社の有する他の法人の株式等の数又は金額のその発行済株式等の総数又は総額のうちに占める割合が、当該譲渡の直前において、百分の二十五以上である場合における当該他の法人の株式等の譲渡に係る対価の額を除く。以下この号において同じ。）の合計額から当該有価証券の譲渡に係る原価の額として政令で定めるところにより計算した金額の合計額及び当該対価の額を得るために直接要した費用の額の合計額を減算した金額
art-40-4/par-8/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-4
the amount obtained by subtracting, from the total amount of consideration for the transfer of Securities (excluding the amount of consideration for the transfer of shares, etc. of another corporation in the case where the ratio of the number or amount of the shares, etc. of that other corporation held by that partially covered foreign affiliated company to the total number or total amount of its issued shares, etc. is 25 percent or more immediately before that transfer; the same applies hereinafter in this item), the total amount calculated pursuant to the provisions of Cabinet Order as the cost of those Securities transferred and the total amount of expenses directly incurred to obtain that consideration;
machine translation, not official
**五** デリバティブ取引（法人税法第六十一条の五第一項に規定するデリバティブ取引をいう。以下この号及び第十一号ホにおいて同じ。）に係る利益の額又は損失の額として財務省令で定めるところにより計算した金額（同法第六十一条の六第一項各号に掲げる損失を減少させるために行つたデリバティブ取引として財務省令で定めるデリバティブ取引に係る利益の額又は損失の額、その本店所在地国の法令に準拠して商品先物取引法（昭和二十五年法律第二百三十九号）第二条第二十二項各号に掲げる行為に相当する行為を業として行う部分対象外国関係会社（その本店所在地国においてその役員又は使用人がその行う当該行為に係る事業を的確に遂行するために通常必要と認められる業務の全てに従事しているものに限る。）が行う財務省令で定めるデリバティブ取引に係る利益の額又は損失の額その他財務省令で定めるデリバティブ取引に係る利益の額又は損失の額を除く。）
art-40-4/par-8/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-5 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-5
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or loss pertaining to derivative transactions (meaning derivative transactions prescribed in Article 61-5, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this item and in item (xi), (e)) (excluding the amount of profit or loss pertaining to derivative transactions specified by Order of the Ministry of Finance as derivative transactions conducted to reduce the losses listed in the items of Article 61-6, paragraph (1) of that Act, the amount of profit or loss pertaining to derivative transactions specified by Order of the Ministry of Finance conducted by a partially covered foreign affiliated company that, in accordance with the laws and regulations of its state of the head office, engages as a business in acts equivalent to the acts listed in the items of Article 2, paragraph (22) of the Commodity Derivatives Transaction Act (Act No. 239 of 1950) (limited to one whose officers or employees engage, in its state of the head office, in all of the operations normally found to be necessary for properly carrying out the business pertaining to those acts it conducts), and the amount of profit or loss pertaining to other derivative transactions specified by Order of the Ministry of Finance);
machine translation, not official
**六** その行う取引又はその有する資産若しくは負債につき外国為替の売買相場の変動に伴つて生ずる利益の額又は損失の額として財務省令で定めるところにより計算した金額（その行う事業（政令で定める取引を行う事業を除く。）に係る業務の通常の過程において生ずる利益の額又は損失の額を除く。）
art-40-4/par-8/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-6
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or loss arising from fluctuations in foreign exchange rates with respect to transactions it conducts or assets or liabilities it holds (excluding the amount of profit or loss arising in the ordinary course of operations pertaining to the business it conducts (excluding a business that conducts transactions specified by Cabinet Order));
machine translation, not official
**七** 前各号に掲げる金額に係る利益の額又は損失の額（これらに類する利益の額又は損失の額を含む。）を生じさせる資産の運用、保有、譲渡、貸付けその他の行為により生ずる利益の額又は損失の額（当該各号に掲げる金額に係る利益の額又は損失の額及び法人税法第六十一条の六第一項各号に掲げる損失を減少させるために行つた取引として財務省令で定める取引に係る利益の額又は損失の額を除く。）
art-40-4/par-8/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-7
the amount of profit or loss arising from the investment, holding, transfer, lending or other acts with respect to assets that give rise to the profit or loss pertaining to the amounts listed in the preceding items (including similar profit or loss) (excluding the profit or loss pertaining to the amounts listed in those items and the amount of profit or loss pertaining to transactions specified by Order of the Ministry of Finance as transactions conducted to reduce the losses listed in the items of Article 61-6, paragraph (1) of the Corporation Tax Act);
machine translation, not official
**七の二** イに掲げる金額からロに掲げる金額を減算した金額
art-40-4/par-8/item-7-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-7-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-7-2
the amount obtained by subtracting the amount listed in (b) from the amount listed in (a):
machine translation, not official
**イ** 収入保険料の合計額から支払つた再保険料の合計額を控除した残額に相当するものとして政令で定める金額
art-40-4/par-8/item-7-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-7-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-7-2/sub-1
the amount specified by Cabinet Order as equivalent to the remaining amount obtained by deducting the total amount of reinsurance premiums paid from the total amount of premium income;
machine translation, not official
**ロ** 支払保険金の額の合計額から収入した再保険金の額の合計額を控除した残額に相当するものとして政令で定める金額
art-40-4/par-8/item-7-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-7-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-7-2/sub-2
the amount specified by Cabinet Order as equivalent to the remaining amount obtained by deducting the total amount of reinsurance proceeds received from the total amount of insurance claims paid;
machine translation, not official
**八** 固定資産（法人税法第二条第二十二号に規定する固定資産をいい、政令で定めるものを除く。以下この号及び第十一号リにおいて同じ。）の貸付け（不動産又は不動産の上に存する権利を使用させる行為を含む。）による対価の額（主としてその本店所在地国において使用に供される固定資産（不動産及び不動産の上に存する権利を除く。）の貸付けによる対価の額、その本店所在地国にある不動産又は不動産の上に存する権利の貸付け（これらを使用させる行為を含む。）による対価の額及びその本店所在地国においてその役員又は使用人が固定資産の貸付け（不動産又は不動産の上に存する権利を使用させる行為を含む。以下この号及び第十一号リにおいて同じ。）を的確に遂行するために通常必要と認められる業務の全てに従事していることその他の政令で定める要件に該当する部分対象外国関係会社が行う固定資産の貸付けによる対価の額を除く。以下この号において同じ。）の合計額から当該対価の額を得るために直接要した費用の額（その有する固定資産に係る償却費の額として政令で定めるところにより計算した金額を含む。）の合計額を控除した残額
art-40-4/par-8/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-8 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-8
the remaining amount obtained by deducting, from the total amount of consideration for the lending of fixed assets (meaning fixed assets prescribed in Article 2, item (xxii) of the Corporation Tax Act, excluding those specified by Cabinet Order; the same applies hereinafter in this item and in item (xi), (i)) (including acts of having another person use real property or rights existing on real property) (excluding the amount of consideration for the lending of fixed assets (excluding real property and rights existing on real property) that are mainly used in its state of the head office, the amount of consideration for the lending of real property or rights existing on real property located in its state of the head office (including acts of having another person use them), and the amount of consideration for the lending of fixed assets conducted by a partially covered foreign affiliated company that satisfies the requirements specified by Cabinet Order, such as its officers or employees engaging, in its state of the head office, in all of the operations normally found to be necessary for properly carrying out the lending of fixed assets (including acts of having another person use real property or rights existing on real property; the same applies hereinafter in this item and in item (xi), (i)); the same applies hereinafter in this item), the total amount of expenses directly incurred to obtain that consideration (including the amount calculated pursuant to the provisions of Cabinet Order as the amount of depreciation allowance for the fixed assets it holds);
machine translation, not official
**九** 工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）又は著作権（出版権及び著作隣接権その他これに準ずるものを含む。）（以下この項において「無形資産等」という。）の使用料（自ら行つた研究開発の成果に係る無形資産等の使用料その他の政令で定めるものを除く。以下この号において同じ。）の合計額から当該使用料を得るために直接要した費用の額（その有する無形資産等に係る償却費の額として政令で定めるところにより計算した金額を含む。）の合計額を控除した残額
art-40-4/par-8/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-9 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-9
the remaining amount obtained by deducting, from the total amount of royalties for industrial property rights or any other rights concerning technology, production methods involving special technology or anything equivalent thereto (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) (referred to as "intangible assets, etc." in this paragraph) (excluding royalties for intangible assets, etc. resulting from research and development it has conducted itself and other royalties specified by Cabinet Order; the same applies hereinafter in this item), the total amount of expenses directly incurred to obtain those royalties (including the amount calculated pursuant to the provisions of Cabinet Order as the amount of depreciation allowance for the intangible assets, etc. it holds);
machine translation, not official
**十** 無形資産等の譲渡に係る対価の額（自ら行つた研究開発の成果に係る無形資産等の譲渡に係る対価の額その他の政令で定める対価の額を除く。以下この号において同じ。）の合計額から当該無形資産等の譲渡に係る原価の額の合計額及び当該対価の額を得るために直接要した費用の額の合計額を減算した金額
art-40-4/par-8/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-10 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-10
the amount obtained by subtracting, from the total amount of consideration for the transfer of intangible assets, etc. (excluding the amount of consideration for the transfer of intangible assets, etc. resulting from research and development it has conducted itself and other amounts of consideration specified by Cabinet Order; the same applies hereinafter in this item), the total cost of the intangible assets, etc. transferred and the total amount of expenses directly incurred to obtain that consideration;
machine translation, not official
**十一** イからルまでに掲げる金額がないものとした場合の当該部分対象外国関係会社の各事業年度の所得の金額として政令で定める金額から当該各事業年度に係るヲに掲げる金額を控除した残額
art-40-4/par-8/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-11 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-11
the remaining amount obtained by deducting the amount listed in (l) pertaining to each business year from the amount specified by Cabinet Order as the amount of income of that partially covered foreign affiliated company for that business year, calculated as if there were none of the amounts listed in (a) through (k):
machine translation, not official
**イ** 支払を受ける剰余金の配当等の額
art-40-4/par-8/item-11/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-11/sub-1
the amount of dividends of surplus, etc. received;
machine translation, not official
**ロ** 受取利子等の額
art-40-4/par-8/item-11/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-11/sub-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-11/sub-2
the amount of interest received, etc.;
machine translation, not official
**ハ** 有価証券の貸付けによる対価の額
art-40-4/par-8/item-11/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-11/sub-3 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-11/sub-3
the amount of consideration for the lending of Securities;
machine translation, not official
**ニ** 有価証券の譲渡に係る対価の額の合計額から当該有価証券の譲渡に係る原価の額として政令で定めるところにより計算した金額の合計額を減算した金額
art-40-4/par-8/item-11/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-11/sub-4 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-11/sub-4
the amount obtained by subtracting, from the total amount of consideration for the transfer of Securities, the total amount calculated pursuant to the provisions of Cabinet Order as the cost of those Securities transferred;
machine translation, not official
**ホ** デリバティブ取引に係る利益の額又は損失の額として財務省令で定めるところにより計算した金額
art-40-4/par-8/item-11/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-11/sub-5 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-11/sub-5
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or loss pertaining to derivative transactions;
machine translation, not official
**ヘ** その行う取引又はその有する資産若しくは負債につき外国為替の売買相場の変動に伴つて生ずる利益の額又は損失の額として財務省令で定めるところにより計算した金額
art-40-4/par-8/item-11/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-11/sub-6 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-11/sub-6
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or loss arising from fluctuations in foreign exchange rates with respect to transactions it conducts or assets or liabilities it holds;
machine translation, not official
**ト** 第一号から第六号までに掲げる金額に係る利益の額又は損失の額（これらに類する利益の額又は損失の額を含む。）を生じさせる資産の運用、保有、譲渡、貸付けその他の行為により生ずる利益の額又は損失の額（当該各号に掲げる金額に係る利益の額又は損失の額を除く。）
art-40-4/par-8/item-11/sub-7 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-11/sub-7 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-11/sub-7
the amount of profit or the amount of loss arising from the investment, holding, transfer, or lending of, or any other act involving, assets that give rise to the amount of profit or the amount of loss pertaining to the amounts listed in items (i) through (vi) (including any amount of profit or amount of loss similar thereto) (excluding the amount of profit or the amount of loss pertaining to the amounts listed in those items);
machine translation, not official
**チ** 第七号の二に掲げる金額
art-40-4/par-8/item-11/sub-8 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-11/sub-8 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-11/sub-8
the amount listed in item (vii)-2;
machine translation, not official
**リ** 固定資産の貸付けによる対価の額
art-40-4/par-8/item-11/sub-9 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-11/sub-9 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-11/sub-9
the amount of consideration for the lending of fixed assets;
machine translation, not official
**ヌ** 支払を受ける無形資産等の使用料
art-40-4/par-8/item-11/sub-10 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-11/sub-10 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-11/sub-10
royalties received for intangible assets, etc.;
machine translation, not official
**ル** 無形資産等の譲渡に係る対価の額の合計額から当該無形資産等の譲渡に係る原価の額の合計額を減算した金額
art-40-4/par-8/item-11/sub-11 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-11/sub-11 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-11/sub-11
the amount obtained by subtracting, from the total amount of consideration for the transfer of intangible assets, etc., the total amount of costs of the transfer of those intangible assets, etc.;
machine translation, not official
**ヲ** 総資産の額として政令で定める金額に人件費その他の政令で定める費用の額を加算した金額に百分の五十を乗じて計算した金額
art-40-4/par-8/item-11/sub-12 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-11/sub-12 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-11/sub-12
the amount calculated by multiplying the amount obtained by adding the amount of personnel expenses and other expenses specified by Cabinet Order to the amount specified by Cabinet Order as the amount of total assets, by 50 percent.
machine translation, not official
**第九項** 前項に規定する部分適用対象金額とは、部分対象外国関係会社の各事業年度の同項第一号から第三号まで、第八号、第九号及び第十一号に掲げる金額の合計額と、当該各事業年度の同項第四号から第七号の二まで及び第十号に掲げる金額の合計額（当該合計額が零を下回る場合には、零）を基礎として当該各事業年度開始の日前七年以内に開始した各事業年度において生じた同項第四号から第七号の二まで及び第十号に掲げる金額の合計額が零を下回る部分の金額につき政令で定めるところにより調整を加えた金額とを合計した金額をいう。
art-40-4/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-9
The partially applicable amount prescribed in the preceding paragraph means the sum of the total of the amounts listed in items (i) through (iii), item (viii), item (ix) and item (xi) of that paragraph for each business year of a partially covered foreign affiliated company, and the amount obtained by making adjustments pursuant to the method specified by Cabinet Order, based on the total of the amounts listed in items (iv) through (vii)-2 and item (x) of that paragraph for the relevant business year (if that total is less than zero, zero), with regard to the amount of the portion by which the total of the amounts listed in items (iv) through (vii)-2 and item (x) of that paragraph arising in each business year that began within seven years before the first day of the relevant business year fell below zero.
machine translation, not official
**第十項** 第一項各号に掲げる居住者に係る部分対象外国関係会社（外国金融子会社等に該当するものに限る。以下この項及び次項において同じ。）が、平成二十二年四月一日以後に開始する各事業年度において、当該各事業年度に係る次に掲げる金額（以下この項において「特定所得の金額」という。）を有する場合には、当該各事業年度の特定所得の金額に係る金融子会社等部分適用対象金額のうちその者が直接及び間接に有する当該部分対象外国関係会社の株式等の数又は金額につきその請求権の内容を勘案した数又は金額並びにその者と当該部分対象外国関係会社との間の実質支配関係の状況を勘案して政令で定めるところにより計算した金額（次条において「金融子会社等部分課税対象金額」という。）に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から四月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。
art-40-4/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-10
Where a partially covered foreign affiliated company of a resident listed in each item of paragraph (1) (limited to one that falls under the category of a foreign financial subsidiary, etc.; hereinafter the same applies in this paragraph and the following paragraph) has, in each business year beginning on or after April 1, 2010, the following amounts for the relevant business year (hereinafter referred to in this paragraph as the "amount of specified income"), the amount equivalent to the amount calculated pursuant to the method specified by Cabinet Order, out of the partially applicable amount for a financial subsidiary, etc. pertaining to the amount of specified income for the relevant business year, by taking into consideration the number or amount of the shares, etc. of the partially covered foreign affiliated company held directly and indirectly by the resident, as determined in light of the contents of the claims vested in those shares, etc., and the status of the relationship of substantive control between the resident and the partially covered foreign affiliated company (referred to in the following Article as the "partially taxable amount for a financial subsidiary, etc.") is deemed to be the revenue of the resident categorized as miscellaneous income, and included in their gross revenue in the calculation of the amount of their miscellaneous income for the year that includes the day on which four months have elapsed since the day following the last day of the relevant business year:
machine translation, not official
**一** 一の居住者によつてその発行済株式等の全部を直接又は間接に保有されている部分対象外国関係会社で政令で定める要件を満たすもの（その純資産につき剰余金その他に関する調整を加えた金額として政令で定める金額（以下この号において「親会社等資本持分相当額」という。）の総資産の額として政令で定める金額に対する割合が百分の七十を超えるものに限る。）の親会社等資本持分相当額がその本店所在地国の法令に基づき下回ることができない資本の額を勘案して政令で定める金額を超える場合におけるその超える部分に相当する資本に係る利益の額として政令で定めるところにより計算した金額
art-40-4/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-10/item-1
the amount calculated pursuant to the method specified by Cabinet Order as the amount of profit pertaining to the capital equivalent to the excess, in the case where the amount equivalent to the parent company's equity, etc. of a partially covered foreign affiliated company whose issued shares, etc. are all held directly or indirectly by a single resident and which satisfies the requirements specified by Cabinet Order (limited to one for which the ratio of the amount specified by Cabinet Order as the amount obtained by making adjustments to its net assets with regard to surplus and other matters (hereinafter referred to in this item as the "amount equivalent to the parent company's equity, etc.") to the amount specified by Cabinet Order as the amount of its total assets exceeds 70 percent) exceeds the amount specified by Cabinet Order by taking into consideration the amount of capital below which it may not fall under the laws and regulations of its state of the head office;
machine translation, not official
**二** 部分対象外国関係会社について第八項第八号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
art-40-4/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-10/item-2
the amount equivalent to the amount listed in paragraph (8), item (viii) that is obtained when the amount is calculated for the partially covered foreign affiliated company in accordance with the provisions of that item;
machine translation, not official
**三** 部分対象外国関係会社について第八項第九号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
art-40-4/par-10/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-10/item-3
the amount equivalent to the amount listed in paragraph (8), item (ix) that is obtained when the amount is calculated for the partially covered foreign affiliated company in accordance with the provisions of that item;
machine translation, not official
**四** 部分対象外国関係会社について第八項第十号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
art-40-4/par-10/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-10/item-4 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-10/item-4
the amount equivalent to the amount listed in paragraph (8), item (x) that is obtained when the amount is calculated for the partially covered foreign affiliated company in accordance with the provisions of that item;
machine translation, not official
**五** 部分対象外国関係会社について第八項第十一号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
art-40-4/par-10/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-10/item-5 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-10/item-5
the amount equivalent to the amount listed in paragraph (8), item (xi) that is obtained when the amount is calculated for the partially covered foreign affiliated company in accordance with the provisions of that item.
machine translation, not official
**第十一項** 前項に規定する金融子会社等部分適用対象金額とは、部分対象外国関係会社の各事業年度の次に掲げる金額のうちいずれか多い金額をいう。
art-40-4/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-11
The partially applicable amount for a financial subsidiary, etc. prescribed in the preceding paragraph means whichever is the greater of the following amounts for each business year of a partially covered foreign affiliated company:
machine translation, not official
**一** 前項第一号に掲げる金額
art-40-4/par-11/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-11/item-1
the amount listed in item (i) of the preceding paragraph;
machine translation, not official
**二** 前項第二号、第三号及び第五号に掲げる金額の合計額と、同項第四号に掲げる金額（当該金額が零を下回る場合には、零）を基礎として当該各事業年度開始の日前七年以内に開始した各事業年度において生じた同号に掲げる金額が零を下回る部分の金額につき政令で定めるところにより調整を加えた金額とを合計した金額
art-40-4/par-11/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-11/item-2
the sum of the total of the amounts listed in item (ii), item (iii) and item (v) of the preceding paragraph, and the amount obtained by making adjustments pursuant to the method specified by Cabinet Order, based on the amount listed in item (iv) of that paragraph (if that amount is less than zero, zero), with regard to the amount of the portion by which the amount listed in that item arising in each business year that began within seven years before the first day of the relevant business year fell below zero.
machine translation, not official
**第十二項** 第八項及び第十項の規定は、第一項各号に掲げる居住者に係る部分対象外国関係会社につき次のいずれかに該当する事実がある場合には、当該部分対象外国関係会社のその該当する事業年度に係る部分適用対象金額（第九項に規定する部分適用対象金額をいう。以下この項において同じ。）又は金融子会社等部分適用対象金額（前項に規定する金融子会社等部分適用対象金額をいう。以下この項において同じ。）については、適用しない。
art-40-4/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-12
The provisions of paragraph (8) and paragraph (10) do not apply to the partially applicable amount (meaning the partially applicable amount prescribed in paragraph (9); hereinafter the same applies in this paragraph) or the partially applicable amount for a financial subsidiary, etc. (meaning the partially applicable amount for a financial subsidiary, etc. prescribed in the preceding paragraph; hereinafter the same applies in this paragraph) of a partially covered foreign affiliated company of a resident listed in each item of paragraph (1) for the business year to which the fact applies, if any of the following facts applies to the partially covered foreign affiliated company:
machine translation, not official
**一** 各事業年度の租税負担割合が百分の二十以上であること。
art-40-4/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-12/item-1
the tax burden ratio for each business year is 20 percent or more;
machine translation, not official
**二** 各事業年度における部分適用対象金額又は金融子会社等部分適用対象金額が二千万円以下であること。
art-40-4/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-12/item-2
the partially applicable amount or the partially applicable amount for a financial subsidiary, etc. in each business year is 20 million yen or less;
machine translation, not official
**三** 各事業年度の決算に基づく所得の金額に相当する金額として政令で定める金額のうちに当該各事業年度における部分適用対象金額又は金融子会社等部分適用対象金額の占める割合が百分の五以下であること。
art-40-4/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-12/item-3
the ratio of the partially applicable amount or the partially applicable amount for a financial subsidiary, etc. in each business year to the amount specified by Cabinet Order as the amount equivalent to the amount of income based on the settlement of accounts for the relevant business year is 5 percent or less.
machine translation, not official
**第十三項** 第一項各号に掲げる居住者に係る外国関係会社が清算部分対象外国関係会社又は清算外国金融子会社等に該当することとなつた場合における当該清算部分対象外国関係会社又は清算外国金融子会社等の特例清算事業年度については、当該清算部分対象外国関係会社は部分対象外国関係会社と、当該清算外国金融子会社等は外国金融子会社等とそれぞれみなして、この款の規定を適用する。
art-40-4/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-13
Where a foreign affiliated company of a resident listed in each item of paragraph (1) comes to fall under the category of a liquidating partially covered foreign affiliated company or a liquidating foreign financial subsidiary, etc., the provisions of this Subsection apply to the special liquidation business year of the liquidating partially covered foreign affiliated company or liquidating foreign financial subsidiary, etc., by deeming the liquidating partially covered foreign affiliated company to be a partially covered foreign affiliated company and the liquidating foreign financial subsidiary, etc. to be a foreign financial subsidiary, etc., respectively.
machine translation, not official
**第十四項** 第一項各号に掲げる居住者は、その者に係る次に掲げる外国関係会社の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から四月を経過する日の属する年分の確定申告書に添付しなければならない。
art-40-4/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-14
A resident listed in each item of paragraph (1) must attach a balance sheet and profit and loss statement for each business year regarding the following foreign affiliated companies of the resident as well as any other documents specified by Order of the Ministry of Finance, to their final return for the year that includes the day on which four months have elapsed since the day following the last day of the relevant business year:
machine translation, not official
**一** 当該各事業年度の租税負担割合が百分の二十未満である部分対象外国関係会社（当該部分対象外国関係会社のうち、当該各事業年度において第十二項第二号又は第三号のいずれかに該当する事実があるもの（次項において「添付不要部分対象外国関係会社」という。）を除く。）
art-40-4/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-14/item-1
a partially covered foreign affiliated company whose tax burden ratio for each business year concerned is less than 20 percent (excluding any partially covered foreign affiliated company to which either of the facts referred to in paragraph (12), item (ii) or item (iii) applies in the relevant business year (referred to in the following paragraph as a "partially covered foreign affiliated company exempt from attachment"));
machine translation, not official
**二** 当該各事業年度の租税負担割合が百分の二十未満である対象外国関係会社
art-40-4/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-14/item-2
a covered foreign affiliated company whose tax burden ratio for each business year concerned is less than 20 percent;
machine translation, not official
**三** 当該各事業年度の租税負担割合が百分の二十七未満である特定外国関係会社
art-40-4/par-14/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-14/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-14/item-3
a specified foreign affiliated company whose tax burden ratio for each business year concerned is less than 27 percent.
machine translation, not official
**第十五項** 第一項各号に掲げる居住者は、財務省令で定めるところにより、その者に係る添付不要部分対象外国関係会社の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を保存しなければならない。
art-40-4/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-15
A resident listed in each item of paragraph (1) must, pursuant to the provisions of Order of the Ministry of Finance, retain a balance sheet and profit and loss statement for each business year of a partially covered foreign affiliated company exempt from attachment of the resident as well as any other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第十六項** 居住者が外国信託（投資信託及び投資法人に関する法律第二条第二十四項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に有する場合（その者に係る第二項第一号ロに掲げる外国法人を通じて間接に有する場合を含む。）及び当該外国信託との間に実質支配関係がある場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条から第四十条の六までの規定を適用する。
art-40-4/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-16
Where a resident holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations, which is similar to a specified investment trust prescribed in Article 68-3-3, paragraph (1); hereinafter the same applies in this paragraph) (including where the resident holds it indirectly through a foreign corporation listed in paragraph (2), item (i), (b) that pertains to the resident) and there is a relationship of substantive control between the resident and the foreign trust, the trustee of the foreign trust is deemed to be a different person for each of the trust assets, etc. under the foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the trust property; hereinafter the same applies in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article to Article 40-6 are applied thereto.
machine translation, not official
**第十七項** 法人税法第四条の二第二項及び第四条の三の規定は、前項の規定を適用する場合について準用する。
art-40-4/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-17
The provisions of Article 4-2, paragraph (2) and Article 4-3 of the Corporation Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph apply.
machine translation, not official
**第十八項** 財務大臣は、第二項第二号ニの規定により国又は地域を指定したときは、これを告示する。
art-40-4/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-18
When the Minister of Finance has designated a state or territory pursuant to the provisions of paragraph (2), item (ii), (d), the Minister is to give public notice thereof.
machine translation, not official
### 第四十条の五
art-40-5 · https://japanlaw.org/en/special-taxation-measures-act/art-40-5 · https://japanlaw.org/l/332AC0000000026/art-40-5
**第一項** 居住者が外国法人から受ける剰余金の配当等（所得税法第二十四条第一項に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。以下この条において同じ。）の額がある場合には、当該剰余金の配当等の額のうち当該外国法人に係る次に掲げる金額の合計額に達するまでの金額は、当該居住者の当該剰余金の配当等の額の支払を受ける日（以下この条において「配当日」という。）の属する年分の当該外国法人から受ける剰余金の配当等の額に係る配当所得の金額の計算上控除する。
art-40-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-5/par-1
Where a resident has an amount of dividends of surplus and similar distributions (meaning dividends of surplus, dividends of profit or distributions of surplus prescribed in Article 24, paragraph (1) of the Income Tax Act; hereinafter the same applies in this Article) received from a foreign corporation, the portion of the amount of dividends of surplus and similar distributions up to the sum of the following amounts pertaining to the foreign corporation is deducted in calculating the amount of dividend income pertaining to the amount of dividends of surplus and similar distributions received from the foreign corporation for the year that includes the day on which the resident receives payment of the amount of dividends of surplus and similar distributions (hereinafter referred to in this Article as the "dividend date"):
machine translation, not official
**一** 外国法人に係る課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額で、配当日の属する年分において前条第一項、第八項又は第十項の規定により当該年分の雑所得の金額の計算上総収入金額に算入されるもののうち、当該居住者の有する当該外国法人の直接保有の株式等の数（居住者が有する外国法人の株式の数又は出資の金額をいう。次号及び次項第一号において同じ。）及び当該居住者と当該外国法人との間の実質支配関係（同条第二項第五号に規定する実質支配関係をいう。次号及び次項第二号において同じ。）の状況を勘案して政令で定めるところにより計算した金額
art-40-5/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-5/par-1/item-1
the amount calculated pursuant to the method specified by Cabinet Order, by taking into consideration the number of shares, etc. held directly by the resident in the foreign corporation (meaning the number of shares of or amount of capital contributions to a foreign corporation held by a resident; the same applies in the following item and item (i) of the following paragraph) and the status of the relationship of substantive control between the resident and the foreign corporation (meaning the relationship of substantive control prescribed in paragraph (2), item (v) of that Article; the same applies in the following item and item (ii) of the following paragraph), out of the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. pertaining to the foreign corporation that is included in gross revenue in the calculation of the amount of miscellaneous income for the year that includes the dividend date pursuant to the provisions of paragraph (1), paragraph (8) or paragraph (10) of the preceding Article;
machine translation, not official
**二** 外国法人に係る課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額で、配当日の属する年の前年以前三年内の各年分において前条第一項、第八項又は第十項の規定により当該各年分の雑所得の金額の計算上総収入金額に算入されたもののうち、当該居住者の有する当該外国法人の直接保有の株式等の数及び当該居住者と当該外国法人との間の実質支配関係の状況を勘案して政令で定めるところにより計算した金額（当該各年分において当該外国法人から受けた剰余金の配当等の額（この項の規定の適用を受けた部分の金額に限る。以下この号において同じ。）がある場合には、当該剰余金の配当等の額に相当する金額を控除した残額。第三項において「課税済金額」という。）
art-40-5/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-5/par-1/item-2
the amount calculated pursuant to the method specified by Cabinet Order, by taking into consideration the number of shares, etc. held directly by the resident in the foreign corporation and the status of the relationship of substantive control between the resident and the foreign corporation, out of the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. pertaining to the foreign corporation that was included in gross revenue in the calculation of the amount of miscellaneous income for each year within the three years preceding the year that includes the dividend date pursuant to the provisions of paragraph (1), paragraph (8) or paragraph (10) of the preceding Article (if there is an amount of dividends of surplus and similar distributions received from the foreign corporation in those years (limited to the portion of the amount to which the provisions of this paragraph were applied; hereinafter the same applies in this item), the balance remaining after deducting the amount equivalent to that amount of dividends of surplus and similar distributions; referred to in paragraph (3) as the "already-taxed amount").
machine translation, not official
**第二項** 前項の場合において、同項の外国法人が他の外国法人から受ける剰余金の配当等の額があるときは、同項の居住者が同項の外国法人から受ける剰余金の配当等の額から当該剰余金の配当等の額につき同項の規定の適用を受ける部分の金額を控除した金額（当該外国法人に係る次に掲げる金額のうちいずれか少ない金額に達するまでの金額に限る。）は、当該居住者の配当日の属する年分の当該外国法人から受ける剰余金の配当等の額に係る配当所得の金額の計算上控除する。
art-40-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-5/par-2
In the case referred to in the preceding paragraph, where the foreign corporation referred to in that paragraph has an amount of dividends of surplus and similar distributions received from another foreign corporation, the amount obtained by deducting, from the amount of dividends of surplus and similar distributions received by the resident referred to in that paragraph from the foreign corporation referred to in that paragraph, the portion of that amount of dividends of surplus and similar distributions to which the provisions of that paragraph apply (limited to the amount up to whichever is the smaller of the following amounts pertaining to the foreign corporation) is deducted in calculating the amount of dividend income pertaining to the amount of dividends of surplus and similar distributions received from the foreign corporation for the year that includes the dividend date of the resident:
machine translation, not official
**一** 配当日の属する年及びその年の前年以前二年内の各年において、前項の外国法人が他の外国法人から受けた剰余金の配当等の額（当該他の外国法人の前条第一項、第八項又は第十項の規定の適用に係る事業年度開始の日前に受けた剰余金の配当等の額として政令で定めるものを除く。）のうち、当該居住者の有する前項の外国法人の直接保有の株式等の数に対応する部分の金額として政令で定める金額（配当日の属する年の前年以前二年内の各年分（次号ロにおいて「前二年内の各年分」という。）において当該外国法人から受けた剰余金の配当等の額（この項の規定の適用を受けた金額のうち、当該外国法人が当該他の外国法人から受けた剰余金の配当等の額に対応する部分の金額に限る。以下この項において「特例適用配当等の額」という。）がある場合には、当該特例適用配当等の額を控除した残額。次項において「間接配当等」という。）
art-40-5/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-5/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-5/par-2/item-1
the amount specified by Cabinet Order as the portion corresponding to the number of shares, etc. held directly by the resident in the foreign corporation referred to in the preceding paragraph, out of the amount of dividends of surplus and similar distributions received by the foreign corporation referred to in the preceding paragraph from another foreign corporation in the year that includes the dividend date and in each year within the two years preceding that year (excluding those specified by Cabinet Order as the amount of dividends of surplus and similar distributions received before the first day of the business year of the other foreign corporation to which the provisions of paragraph (1), paragraph (8) or paragraph (10) of the preceding Article apply) (if there is an amount of dividends of surplus and similar distributions received from the foreign corporation in each year within the two years preceding the year that includes the dividend date (referred to in (b) of the following item as "each year within the preceding two years") (limited to the portion, out of the amount to which the provisions of this paragraph were applied, corresponding to the amount of dividends of surplus and similar distributions received by the foreign corporation from the other foreign corporation; hereinafter referred to in this paragraph as the "amount of dividends, etc. to which the special rule applied"), the balance remaining after deducting the amount of dividends, etc. to which the special rule applied; referred to in the following paragraph as "indirect dividends, etc.");
machine translation, not official
**二** 次に掲げる金額の合計額
art-40-5/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-5/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-5/par-2/item-2
the sum of the following amounts:
machine translation, not official
**イ** 前号の他の外国法人に係る課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額で、配当日の属する年分において前条第一項、第八項又は第十項の規定により当該年分の雑所得の金額の計算上総収入金額に算入されるもののうち、同号の居住者の有する当該他の外国法人の間接保有の株式等の数（居住者が外国法人を通じて間接に有するものとして政令で定める他の外国法人の株式の数又は出資の金額をいう。ロにおいて同じ。）及び当該居住者と当該他の外国法人との間の実質支配関係の状況を勘案して政令で定めるところにより計算した金額
art-40-5/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-5/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-40-5/par-2/item-2/sub-1
the amount calculated pursuant to the method specified by Cabinet Order, by taking into consideration the number of shares, etc. held indirectly by the resident referred to in that item in the other foreign corporation (meaning the number of shares of or amount of capital contributions to another foreign corporation specified by Cabinet Order as being held indirectly by a resident through a foreign corporation; the same applies in (b)) and the status of the relationship of substantive control between the resident and the other foreign corporation, out of the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. pertaining to the other foreign corporation referred to in the preceding item that is included in gross revenue in the calculation of the amount of miscellaneous income for the year that includes the dividend date pursuant to the provisions of paragraph (1), paragraph (8) or paragraph (10) of the preceding Article;
machine translation, not official
**ロ** 前号の他の外国法人に係る課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額で、前二年内の各年分において前条第一項、第八項又は第十項の規定により前二年内の各年分の雑所得の金額の計算上総収入金額に算入されたもののうち、同号の居住者の有する当該他の外国法人の間接保有の株式等の数及び当該居住者と当該他の外国法人との間の実質支配関係の状況を勘案して政令で定めるところにより計算した金額（前二年内の各年分において前項の外国法人から受けた特例適用配当等の額がある場合には、当該特例適用配当等の額を控除した残額。次項において「間接課税済金額」という。）
art-40-5/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-5/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-40-5/par-2/item-2/sub-2
the amount calculated pursuant to the method specified by Cabinet Order, by taking into consideration the number of shares, etc. held indirectly by the resident referred to in that item in the other foreign corporation and the status of the relationship of substantive control between the resident and the other foreign corporation, out of the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. pertaining to the other foreign corporation referred to in the preceding item that was included in gross revenue in the calculation of the amount of miscellaneous income for each year within the preceding two years pursuant to the provisions of paragraph (1), paragraph (8) or paragraph (10) of the preceding Article (if there is an amount of dividends, etc. to which the special rule applied that was received from the foreign corporation referred to in the preceding paragraph in each year within the preceding two years, the balance remaining after deducting that amount of dividends, etc. to which the special rule applied; referred to in the following paragraph as the "indirectly taxed amount").
machine translation, not official
**第三項** 前二項の規定は、課税済金額又は間接配当等若しくは間接課税済金額に係る年のうち最も古い年以後の各年分（所得税法第百二十条第一項、第百二十四条第一項（同法第百二十五条第五項において準用する場合を含む。）、第百二十五条第一項、第百二十六条第一項又は第百二十七条第一項の規定による申告書を提出しなければならない場合の各年分に限る。）の確定申告書を連続して提出している場合であつて、かつ、配当日の属する年分の確定申告書、修正申告書又は更正請求書に前二項の規定による控除を受ける剰余金の配当等の額及びその計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、これらの規定により控除される金額は、当該金額として記載された金額を限度とする。
art-40-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-5/par-3
The provisions of the preceding two paragraphs apply only if the resident has continuously filed final returns for each year from the earliest of the years pertaining to the already-taxed amount or the indirect dividends, etc. or indirectly taxed amount onward (limited to each year for which the resident is required to file a return pursuant to the provisions of Article 120, paragraph (1), Article 124, paragraph (1) (including as applied mutatis mutandis pursuant to Article 125, paragraph (5) of that Act), Article 125, paragraph (1), Article 126, paragraph (1) or Article 127, paragraph (1) of the Income Tax Act), and a document stating the amount of dividends of surplus and similar distributions subject to the deduction under the preceding two paragraphs and the details of its calculation is attached to the final return, amended return or written request for reassessment for the year that includes the dividend date. In this case, the amount to be deducted pursuant to those provisions is limited to the amount stated as such amount.
machine translation, not official
### 第四十条の六
art-40-6 · https://japanlaw.org/en/special-taxation-measures-act/art-40-6 · https://japanlaw.org/l/332AC0000000026/art-40-6
**第一項** 居住者が第四十条の四第一項各号に掲げる者に該当するかどうかの判定に関する事項、前二条の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額の計算その他前二条の規定の適用に関し必要な事項は、政令で定める。
art-40-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-6/par-1
Matters concerning the determination as to whether or not a resident falls under any of the categories listed in the items of Article 40-4, paragraph (1), the calculation of the maximum credit prescribed in Article 95, paragraph (1) of the Income Tax Act for a resident who is subject to the provisions of the preceding two Articles, and other necessary matters concerning the application of the provisions of the preceding two Articles are specified by Cabinet Order.
machine translation, not official
## 第二款 特殊関係株主等である居住者に係る外国関係法人に係る所得の課税の特例 — Subsection 2 Special Provisions on Taxation of the Income of the Foreign Affiliated Corporations of a Resident Who Is a Specially-Related Shareholder, etc.
heading: machine translation, not official
ch-2/sec-4-3/subsec-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-4-3/subsec-2 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-4-3/subsec-2
### 第四十条の七
art-40-7 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7 · https://japanlaw.org/l/332AC0000000026/art-40-7
**第一項** 特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この条において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この条において同じ。）を間接に有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この条において「外国関係法人」という。）のうち、特定外国関係法人又は対象外国関係法人に該当するものが、平成十九年十月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条及び次条第二項において同じ。）において適用対象金額を有するときは、その適用対象金額のうち当該特殊関係株主等である居住者の有する当該特定外国関係法人又は対象外国関係法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等（法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。次項第三号イにおいて同じ。）を請求する権利をいう。第八項及び第十項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から四月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。
art-40-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-1
Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation with a special relationship thereto as specified by Cabinet Order; hereinafter the same applies in this Subsection) and a specially-related domestic corporation, there is a relationship specified by Cabinet Order as a relationship whereby the specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same applies in this Article) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this Article as "issued shares, etc.") (such relationship referred to in the following paragraph as a "specified relationship"), and a foreign corporation specified by Cabinet Order as acting as an intermediary between the specially-related shareholder, etc. and the specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Article as a "foreign affiliated corporation"), which falls under the category of specified foreign affiliated corporation or covered affiliated foreign corporation, has an amount of applicable income in each business year (meaning a business year prescribed in Article 2, paragraph (2), item (xix); hereinafter the same applies in this Article and paragraph (2) of the following Article) beginning on or after October 1, 2007, the amount equivalent to the part of the amount of applicable income which is calculated pursuant to the method specified by Cabinet Order as the amount corresponding to the number of shares, etc. held through direct and/or indirect ownership by the resident who is the specially-related shareholder, etc. in the specified foreign affiliated corporation or covered affiliated foreign corporation, while taking into consideration the contents of the claim (meaning a claim to demand dividends of surplus and similar distributions (meaning dividends of surplus, dividends of profit or distributions of surplus prescribed in Article 23, paragraph (1), item (i) of the Corporation Tax Act; the same applies in item (iii), (a) of the following paragraph); the same applies in paragraph (8) and paragraph (10)) vested in such shares, etc. (referred to in the following Article as the "taxable amount") is deemed to be the revenue of the resident who is the specially-related shareholder, etc. categorized as miscellaneous income, and included in their gross revenue in the calculation of the amount of their miscellaneous income for the year that includes the day on which four months have elapsed since the day following the last day of the relevant business year.
machine translation, not official
**第二項** この款において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-40-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2
In this Subsection, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特定株主等 特定関係が生ずることとなる直前に特定内国法人（当該直前に株主等（所得税法第二条第一項第八号の二に規定する株主等をいう。）の五人以下並びにこれらと政令で定める特殊の関係のある個人及び法人によつて発行済株式等の総数又は総額の百分の八十以上の数又は金額の株式等を保有される内国法人をいう。次号において同じ。）の株式等を有する個人及び法人をいう。
art-40-7/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-1
specified shareholder, etc.: An individual and corporation holding, at the time immediately before a specified relationship is established, shares, etc. of a specified domestic corporation (meaning a domestic corporation wherein five or fewer shareholders, etc. (meaning shareholders, etc. prescribed in Article 2, paragraph (1), item (viii)-2 of the Income Tax Act) as well as individuals and corporations that have a special relationship thereto as specified by Cabinet Order hold shares, etc. that account for 80 percent or more of the total number or total amount of its issued shares, etc. at that time; the same applies in the following item);
machine translation, not official
**二** 特殊関係内国法人 特定内国法人又は特定内国法人からその資産及び負債の大部分の移転を受けたものとして政令で定める内国法人をいう。
art-40-7/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-2
specially-related domestic corporation: A specified domestic corporation, or a domestic corporation specified by Cabinet Order as a corporation that has received the transfer of the majority of assets and liabilities from a specified domestic corporation;
machine translation, not official
**三** 特定外国関係法人 次に掲げる外国関係法人をいう。
art-40-7/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-3
specified foreign affiliated corporation: Any of the following foreign affiliated corporations:
machine translation, not official
**イ** 次のいずれにも該当しない外国関係法人
art-40-7/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-3/sub-1
a foreign affiliated corporation that falls under none of the following:
machine translation, not official
**（１）** その主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有している外国関係法人
art-40-7/par-2/item-3/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-3/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-3/sub-1/sub2-1
a foreign affiliated corporation that has an office, store, factory or other fixed facilities found to be necessary for conducting its principal business;
machine translation, not official
**（２）** その本店又は主たる事務所の所在する国又は地域（以下この項、第八項及び第十項において「本店所在地国」という。）においてその事業の管理、支配及び運営を自ら行つている外国関係法人
art-40-7/par-2/item-3/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-3/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-3/sub-1/sub2-2
a foreign affiliated corporation that itself conducts the management, control and operation of its business in the state or territory where its head office or principal office is located (hereinafter referred to in this paragraph, paragraph (8) and paragraph (10) as the "state of the head office");
machine translation, not official
**（３）** 外国子法人（当該外国関係法人とその本店所在地国を同じくする外国法人で、当該外国関係法人の有する当該外国法人の株式等の数又は金額のその発行済株式等の総数又は総額のうちに占める割合が百分の二十五以上であることその他の政令で定める要件に該当するものをいう。）の株式等の保有を主たる事業とする外国関係法人で、その収入金額のうちに占める当該株式等に係る剰余金の配当等の額の割合が著しく高いことその他の政令で定める要件に該当するもの
art-40-7/par-2/item-3/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-3/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-3/sub-1/sub2-3
a foreign affiliated corporation whose principal business is the holding of shares, etc. of a foreign subsidiary corporation (meaning a foreign corporation whose state of the head office is the same as that of the foreign affiliated corporation and which satisfies the requirements specified by Cabinet Order, such as the requirement that the ratio of the number or amount of shares, etc. of the foreign corporation held by the foreign affiliated corporation to the total number or total amount of its issued shares, etc. is 25 percent or more), and which satisfies the requirements specified by Cabinet Order, such as the requirement that the ratio of the amount of dividends of surplus and similar distributions pertaining to those shares, etc. to its revenue is extremely high;
machine translation, not official
**（４）** 特定子法人（特殊関係株主等である居住者に係る他の外国関係法人で、部分対象外国関係法人に該当するものその他の政令で定めるものをいう。）の株式等の保有を主たる事業とする外国関係法人で、その本店所在地国を同じくする管理支配法人（当該居住者に係る他の外国関係法人のうち、部分対象外国関係法人に該当するもので、その本店所在地国において、その役員（法人税法第二条第十五号に規定する役員をいう。第八号及び第八項において同じ。）又は使用人がその主たる事業を的確に遂行するために通常必要と認められる業務の全てに従事しているものをいう。（４）及び（５）において同じ。）によつてその事業の管理、支配及び運営が行われていること、当該管理支配法人がその本店所在地国で行う事業の遂行上欠くことのできない機能を果たしていること、その収入金額のうちに占める当該株式等に係る剰余金の配当等の額及び当該株式等の譲渡に係る対価の額の割合が著しく高いことその他の政令で定める要件に該当するもの
art-40-7/par-2/item-3/sub-1/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-3/sub-1/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-3/sub-1/sub2-4
a foreign affiliated corporation whose principal business is the holding of shares, etc. of a specified subsidiary corporation (meaning another foreign affiliated corporation pertaining to the resident who is a specially-related shareholder, etc. that falls under the category of a partially covered foreign affiliated corporation, or any other corporation specified by Cabinet Order), and which satisfies the requirements specified by Cabinet Order, such as the requirements that the management, control and operation of its business are conducted by a management and control corporation whose state of the head office is the same as its own (meaning, among other foreign affiliated corporations pertaining to the resident, one that falls under the category of a partially covered foreign affiliated corporation and whose officers (meaning officers prescribed in Article 2, item (xv) of the Corporation Tax Act; the same applies in item (viii) and paragraph (8)) or employees engage, in its state of the head office, in all of the operations that are found to be ordinarily necessary to properly carry out its principal business; the same applies in 4. and 5.), that the management and control corporation performs functions indispensable for carrying out the business it conducts in its state of the head office, and that the ratio of the amount of dividends of surplus and similar distributions pertaining to those shares, etc. and the amount of consideration for the transfer of those shares, etc. to its revenue is extremely high;
machine translation, not official
**（５）** その本店所在地国にある不動産の保有、その本店所在地国における石油その他の天然資源の探鉱、開発若しくは採取又はその本店所在地国の社会資本の整備に関する事業の遂行上欠くことのできない機能を果たしている外国関係法人で、その本店所在地国を同じくする管理支配法人によつてその事業の管理、支配及び運営が行われていることその他の政令で定める要件に該当するもの
art-40-7/par-2/item-3/sub-1/sub2-5 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-3/sub-1/sub2-5 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-3/sub-1/sub2-5
a foreign affiliated corporation that performs functions indispensable for carrying out a business relating to the holding of real property located in its state of the head office, the exploration, development or extraction of oil or other natural resources in its state of the head office, or the development of social infrastructure in its state of the head office, and which satisfies the requirements specified by Cabinet Order, such as the requirement that the management, control and operation of its business are conducted by a management and control corporation whose state of the head office is the same as its own.
machine translation, not official
**ロ** その総資産の額として政令で定める金額（ロにおいて「総資産額」という。）に対する第八項第一号から第七号まで及び第八号から第十号までに掲げる金額に相当する金額の合計額の割合（第七号中「外国関係法人（特定外国関係法人に該当するものを除く。）」とあるのを「外国関係法人」として同号及び第八号の規定を適用した場合に外国金融関係法人に該当することとなる外国関係法人にあつては、総資産額に対する第十項第一号に掲げる金額に相当する金額又は同項第二号から第四号までに掲げる金額に相当する金額の合計額のうちいずれか多い金額の割合）が百分の三十を超える外国関係法人（総資産額に対する有価証券（法人税法第二条第二十一号に規定する有価証券をいう。第八項において同じ。）、貸付金その他政令で定める資産の額の合計額として政令で定める金額の割合が百分の五十を超える外国関係法人に限る。）
art-40-7/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-3/sub-2
a foreign affiliated corporation for which the ratio of the sum of the amounts equivalent to the amounts listed in paragraph (8), items (i) through (vii) and items (viii) through (x) to the amount specified by Cabinet Order as the amount of its total assets (referred to in (b) as the "amount of total assets") (for a foreign affiliated corporation that would fall under the category of a foreign finance-related corporation if the provisions of item (vii) and item (viii) were applied by deeming the phrase "foreign affiliated corporation (excluding one that falls under the category of a specified foreign affiliated corporation)" in item (vii) to be replaced with "foreign affiliated corporation", the ratio of the amount equivalent to the amount listed in paragraph (10), item (i) or the sum of the amounts equivalent to the amounts listed in items (ii) through (iv) of that paragraph, whichever is greater, to the amount of total assets) exceeds 30 percent (limited to a foreign affiliated corporation for which the ratio of the amount specified by Cabinet Order as the sum of the amounts of Securities (meaning Securities prescribed in Article 2, item (xxi) of the Corporation Tax Act; the same applies in paragraph (8)), loans and other assets specified by Cabinet Order to the amount of total assets exceeds 50 percent);
machine translation, not official
**ハ** 次に掲げる要件のいずれにも該当する外国関係法人
art-40-7/par-2/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-3/sub-3
a foreign affiliated corporation that satisfies all of the following requirements:
machine translation, not official
**（１）** 各事業年度の非関連者等収入保険料（関連者（当該外国関係法人に係る特殊関係内国法人、特殊関係株主等その他これらの者に準ずる者として政令で定めるものをいう。（２）において同じ。）以外の者から収入するものとして政令で定める収入保険料をいう。（２）において同じ。）の合計額の収入保険料の合計額に対する割合として政令で定めるところにより計算した割合が百分の十未満であること。
art-40-7/par-2/item-3/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-3/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-3/sub-3/sub2-1
the ratio calculated pursuant to the method specified by Cabinet Order as the ratio of the total amount of premium income from non-affiliates, etc. for each business year (meaning premium income specified by Cabinet Order as being received from persons other than related parties (meaning a specially-related domestic corporation or a specially-related shareholder, etc. pertaining to the foreign affiliated corporation, or any other person specified by Cabinet Order as being equivalent thereto; the same applies in 2.); the same applies in 2.) to the total amount of premium income is less than 10 percent;
machine translation, not official
**（２）** 各事業年度の非関連者等支払再保険料合計額（関連者以外の者に支払う再保険料の合計額を関連者等収入保険料（非関連者等収入保険料以外の収入保険料をいう。（２）において同じ。）の合計額の収入保険料の合計額に対する割合で按分した金額として政令で定める金額をいう。）の関連者等収入保険料の合計額に対する割合として政令で定めるところにより計算した割合が百分の五十未満であること。
art-40-7/par-2/item-3/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-3/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-3/sub-3/sub2-2
the ratio calculated pursuant to the method specified by Cabinet Order as the ratio of the total amount of reinsurance premiums paid to non-affiliates, etc. for each business year (meaning the amount specified by Cabinet Order as the amount obtained by apportioning the total amount of reinsurance premiums paid to persons other than related parties according to the ratio of the total amount of premium income from related parties, etc. (meaning premium income other than premium income from non-affiliates, etc.; the same applies in 2.) to the total amount of premium income) to the total amount of premium income from related parties, etc. is less than 50 percent.
machine translation, not official
**ニ** 租税に関する情報の交換に関する国際的な取組への協力が著しく不十分な国又は地域として財務大臣が指定する国又は地域に本店又は主たる事務所を有する外国関係法人
art-40-7/par-2/item-3/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-3/sub-4 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-3/sub-4
a foreign affiliated corporation that has its head office or principal office in a state or territory designated by the Minister of Finance as a state or territory whose cooperation with international efforts for the exchange of information on taxes is significantly insufficient.
machine translation, not official
**四** 対象外国関係法人 次に掲げる要件のいずれかに該当しない外国関係法人（特定外国関係法人に該当するものを除く。）をいう。
art-40-7/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-4
covered affiliated foreign corporation: A foreign affiliated corporation that does not satisfy one or more of the following requirements (excluding one that falls under the category of a specified foreign affiliated corporation):
machine translation, not official
**イ** 株式等若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするもの（株式等の保有を主たる事業とする外国関係法人のうち第八号中「部分対象外国関係法人」とあるのを「外国関係法人」として同号の規定を適用した場合に外国金融関係法人に該当することとなるもの（同号に規定する外国金融機関に該当することとなるものを除く。ロにおいて「特定外国金融持株会社」という。）を除く。）でないこと。
art-40-7/par-2/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-4/sub-1
it is not one whose principal business is the holding of shares, etc. or bonds, the provision of industrial property rights or other rights relating to technology, production methods involving special technology or anything equivalent thereto (including rights to use those rights) or copyrights (including rights of publication, neighboring rights and anything equivalent thereto), or the leasing of ships or aircraft (excluding, among foreign affiliated corporations whose principal business is the holding of shares, etc., one that would fall under the category of a foreign finance-related corporation if the provisions of item (viii) were applied by deeming the phrase "partially covered foreign affiliated corporation" in that item to be replaced with "foreign affiliated corporation" (excluding one that would fall under the category of a foreign financial institution prescribed in that item; referred to in (b) as a "specified foreign financial holding company"));
machine translation, not official
**ロ** その本店所在地国においてその主たる事業（特定外国金融持株会社にあつては、政令で定める経営管理。ハにおいて同じ。）を行うに必要と認められる事務所、店舗、工場その他の固定施設を有していること並びにその本店所在地国においてその事業の管理、支配及び運営を自ら行つていることのいずれにも該当すること。
art-40-7/par-2/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-4/sub-2
it both has, in its state of the head office, an office, store, factory or other fixed facilities found to be necessary for conducting its principal business (for a specified foreign financial holding company, the business management specified by Cabinet Order; the same applies in (c)), and itself conducts the management, control and operation of its business in its state of the head office;
machine translation, not official
**ハ** 各事業年度においてその行う主たる事業が次に掲げる事業のいずれに該当するかに応じそれぞれ次に定める場合に該当すること。
art-40-7/par-2/item-4/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-4/sub-3
in each business year, it falls under the case specified in each of the following according to which of the following businesses its principal business falls under:
machine translation, not official
**（１）** 卸売業、銀行業、信託業、金融商品取引業、保険業、水運業又は航空運送業 その事業を主として当該外国関係法人に係る特殊関係内国法人、特殊関係株主等その他これらの者に準ずる者として政令で定めるもの以外の者との間で行つている場合として政令で定める場合
art-40-7/par-2/item-4/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-4/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-4/sub-3/sub2-1
wholesale business, banking business, trust business, financial instruments business, insurance business, water transportation business or air transportation business: The case specified by Cabinet Order in which the foreign affiliated corporation conducts business mainly with a person other than [1] a specially-related domestic corporation of the foreign affiliated corporation, [2] a specially-related shareholder, etc. or [3] any other person specified by Cabinet Order as being equivalent to the persons mentioned in [1] or [2]; or
machine translation, not official
**（２）** （１）に掲げる事業以外の事業 その事業を主としてその本店所在地国（当該本店所在地国に係る水域で第四十条の四第二項第三号ハ（２）に規定する政令で定めるものを含む。）において行つている場合として政令で定める場合
art-40-7/par-2/item-4/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-4/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-4/sub-3/sub2-2
business other than the businesses listed in 1.: The case specified by Cabinet Order in which the foreign affiliated corporation conducts business mainly in its state of the head office (including the waters pertaining to that state of the head office that are specified by Cabinet Order as prescribed in Article 40-4, paragraph (2), item (iii), (c), 2.).
machine translation, not official
**五** 適用対象金額 特定外国関係法人又は対象外国関係法人の各事業年度の決算に基づく所得の金額につき法人税法及びこの法律による各事業年度の所得の金額の計算に準ずるものとして政令で定める基準により計算した金額（以下この号において「基準所得金額」という。）を基礎として、政令で定めるところにより、当該各事業年度開始の日前七年以内に開始した各事業年度において生じた欠損の金額及び当該基準所得金額に係る税額に関する調整を加えた金額をいう。
art-40-7/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-5
amount of applicable income: An amount adjusted, with respect to the amount of income of a specified foreign affiliated corporation or covered affiliated foreign corporation in its settlement of accounts for each business year, pursuant to the method specified by Cabinet Order, based on the amount calculated in accordance with the standards specified by Cabinet Order in a manner equivalent to the manner for calculating the amount of income for each business year pursuant to the Corporation Tax Act and this Act (hereinafter referred to in this item as the "base income amount"), in terms of the amount of loss incurred in each of the business years that commenced within seven years before the first day of the relevant business year and the amount of tax pertaining to the base income amount;
machine translation, not official
**六** 直接及び間接保有の株式等の数 居住者又は内国法人が直接に有する外国法人の株式等の数又は金額及び他の外国法人を通じて間接に有するものとして政令で定める当該外国法人の株式等の数又は金額の合計数又は合計額をいう。
art-40-7/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-6
number of shares, etc. held through direct and/or indirect ownership: The sum of the number or amount of shares, etc. of a foreign corporation held directly by a resident or domestic corporation and the number or amount of shares, etc. of the foreign corporation specified by Cabinet Order as being held indirectly by the resident or domestic corporation via another foreign corporation;
machine translation, not official
**七** 部分対象外国関係法人 第四号イからハまでに掲げる要件の全てに該当する外国関係法人（特定外国関係法人に該当するものを除く。）をいう。
art-40-7/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-7
partially covered foreign affiliated corporation: A foreign affiliated corporation that satisfies all of the requirements listed in item (iv), (a) through (c) (excluding one that falls under the category of a specified foreign affiliated corporation);
machine translation, not official
**八** 外国金融関係法人 その本店所在地国の法令に準拠して銀行業、金融商品取引業（金融商品取引法第二十八条第一項に規定する第一種金融商品取引業と同種類の業務に限る。）又は保険業を行う部分対象外国関係法人でその本店所在地国においてその役員又は使用人がこれらの事業を的確に遂行するために通常必要と認められる業務の全てに従事しているもの（以下この号において「外国金融機関」という。）及び外国金融機関に準ずるものとして政令で定める部分対象外国関係法人をいう。
art-40-7/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-8
foreign finance-related corporation: A partially covered foreign affiliated corporation that engages in the banking business, financial instruments business (limited to business of the same type as the type I financial instruments business prescribed in Article 28, paragraph (1) of the Financial Instruments and Exchange Act) or insurance business in accordance with the laws and regulations of its state of the head office and whose officers or employees engage, in its state of the head office, in all of the operations that are found to be ordinarily necessary to properly carry out those businesses (hereinafter referred to in this item as a "foreign financial institution"), and a partially covered foreign affiliated corporation specified by Cabinet Order as being equivalent to a foreign financial institution;
machine translation, not official
**九** 清算部分対象外国関係法人 解散した外国関係法人のうち、その解散の日を含む事業年度開始の日前二年以内に開始した事業年度のいずれにおいても部分対象外国関係法人に該当していたものをいう。
art-40-7/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-9
liquidating partially covered foreign affiliated corporation: A foreign affiliated corporation that has dissolved and that fell under the category of a partially covered foreign affiliated corporation in each of the business years that began within two years before the first day of the business year that includes the date of its dissolution;
machine translation, not official
**十** 清算外国金融関係法人 解散した外国関係法人のうち、その解散の日を含む事業年度開始の日前一年以内に開始した事業年度のいずれにおいても外国金融関係法人に該当していたものをいう。
art-40-7/par-2/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-10
liquidating foreign financial affiliated corporation: A foreign affiliated corporation that has dissolved and that fell under the category of a foreign finance-related corporation in each of the business years that began within one year before the first day of the business year that includes the date of its dissolution;
machine translation, not official
**十一** 特例清算事業年度 清算部分対象外国関係法人又は清算外国金融関係法人が最初に部分対象外国関係法人又は外国金融関係法人に該当しないこととなつた事業年度終了の日から同日以後三年を経過した日（当該清算部分対象外国関係法人又は清算外国金融関係法人の残余財産の確定の日が当該三年を経過した日前である場合には当該残余財産の確定の日とし、その本店所在地国の法令又は慣行その他やむを得ない理由により当該残余財産の確定の日が当該三年を経過した日後である場合には政令で定める日とする。）までの期間内の日を含む事業年度をいう。
art-40-7/par-2/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-2/item-11 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-11
special liquidation business year: A business year that includes any day within the period from the end of the business year in which a liquidating partially covered foreign affiliated corporation or liquidating foreign financial affiliated corporation first ceased to fall under the category of a partially covered foreign affiliated corporation or foreign finance-related corporation to the day on which three years have elapsed from that day (if the date of determination of the residual assets of the liquidating partially covered foreign affiliated corporation or liquidating foreign financial affiliated corporation is before the day on which those three years have elapsed, the date of determination of the residual assets, and if the date of determination of the residual assets is after the day on which those three years have elapsed due to the laws and regulations or practices of its state of the head office or for any other unavoidable reason, the day specified by Cabinet Order).
machine translation, not official
**第三項** 国税庁の当該職員又は居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、居住者に係る外国関係法人が前項第三号イ（１）から（５）までのいずれかに該当するかどうかを判定するために必要があるときは、当該居住者に対し、期間を定めて、当該外国関係法人が同号イ（１）から（５）までに該当することを明らかにする書類その他の資料の提示又は提出を求めることができる。この場合において、当該書類その他の資料の提示又は提出がないときは、同項（同号イに係る部分に限る。）の規定の適用については、当該外国関係法人は同号イ（１）から（５）までに該当しないものと推定する。
art-40-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-3
When it is necessary in order to determine whether a foreign affiliated corporation of a resident falls under any of item (iii), (a), 1. through 5. of the preceding paragraph, the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of the resident may request the resident to present or submit, within a specified period, documents or other materials showing that the foreign affiliated corporation falls under (a), 1. through 5. of that item. In this case, if those documents or other materials are not presented or submitted, with regard to the application of the provisions of that paragraph (limited to the part pertaining to (a) of that item), the foreign affiliated corporation is presumed not to fall under (a), 1. through 5. of that item.
machine translation, not official
**第四項** 国税庁の当該職員又は居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、居住者に係る外国関係法人が第二項第四号イからハまでに掲げる要件に該当するかどうかを判定するために必要があるときは、当該居住者に対し、期間を定めて、当該外国関係法人が同号イからハまでに掲げる要件に該当することを明らかにする書類その他の資料の提示又は提出を求めることができる。この場合において、当該書類その他の資料の提示又は提出がないときは、同項（同号又は第七号に係る部分に限る。）の規定の適用については、当該外国関係法人は同項第四号イからハまでに掲げる要件に該当しないものと推定する。
art-40-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-4
When it is necessary in order to determine whether a foreign affiliated corporation of a resident satisfies the requirements listed in paragraph (2), item (iv), (a) through (c), the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of the resident may request the resident to present or submit, within a specified period, documents or other materials showing that the foreign affiliated corporation satisfies the requirements listed in (a) through (c) of that item. In this case, if those documents or other materials are not presented or submitted, with regard to the application of the provisions of that paragraph (limited to the part pertaining to that item or item (vii)), the foreign affiliated corporation is presumed not to satisfy the requirements listed in item (iv), (a) through (c) of that paragraph.
machine translation, not official
**第五項** 国税庁の当該職員又は居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、居住者に係る外国関係法人が清算部分対象外国関係法人又は清算外国金融関係法人のいずれかに該当するかどうかを判定するために必要があるときは、当該居住者に対し、期間を定めて、当該外国関係法人が清算部分対象外国関係法人又は清算外国金融関係法人に該当することを明らかにする書類その他の資料の提示又は提出を求めることができる。この場合において、当該書類その他の資料の提示又は提出がないときは、第二項（第九号又は第十号に係る部分に限る。）の規定の適用については、当該外国関係法人は清算部分対象外国関係法人又は清算外国金融関係法人に該当しないものと推定する。
art-40-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-5
When it is necessary in order to determine whether a foreign affiliated corporation of a resident falls under the category of either a liquidating partially covered foreign affiliated corporation or a liquidating foreign financial affiliated corporation, the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of the resident may request the resident to present or submit, within a specified period, documents or other materials showing that the foreign affiliated corporation falls under the category of a liquidating partially covered foreign affiliated corporation or a liquidating foreign financial affiliated corporation. In this case, if those documents or other materials are not presented or submitted, with regard to the application of the provisions of paragraph (2) (limited to the part pertaining to item (ix) or item (x)), the foreign affiliated corporation is presumed not to fall under the category of a liquidating partially covered foreign affiliated corporation or a liquidating foreign financial affiliated corporation.
machine translation, not official
**第六項** 国税庁の当該職員又は居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、居住者に係る外国関係法人の各事業年度が特例清算事業年度に該当するかどうかを判定するために必要があるときは、当該居住者に対し、期間を定めて、当該各事業年度が特例清算事業年度に該当することを明らかにする書類その他の資料の提示又は提出を求めることができる。この場合において、当該書類その他の資料の提示又は提出がないときは、第二項（第十一号に係る部分に限る。）の規定の適用については、当該各事業年度は特例清算事業年度に該当しないものと推定する。
art-40-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-6
When it is necessary in order to determine whether each business year of a foreign affiliated corporation of a resident falls under the category of a special liquidation business year, the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of the resident may request the resident to present or submit, within a specified period, documents or other materials showing that the relevant business year falls under the category of a special liquidation business year. In this case, if those documents or other materials are not presented or submitted, with regard to the application of the provisions of paragraph (2) (limited to the part pertaining to item (xi)), the relevant business year is presumed not to fall under the category of a special liquidation business year.
machine translation, not official
**第七項** 第一項の規定は、特殊関係株主等である居住者に係る次の各号に掲げる外国関係法人につき当該各号に定める場合に該当する事実があるときは、当該各号に掲げる外国関係法人のその該当する事業年度に係る適用対象金額については、適用しない。
art-40-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-7
The provisions of paragraph (1) do not apply to the amount of applicable income of a foreign affiliated corporation listed in each of the following items of a resident who is a specially-related shareholder, etc. for the business year to which the fact applies, if there is a fact that falls under the case specified in the relevant item with respect to that foreign affiliated corporation:
machine translation, not official
**一** 特定外国関係法人 特定外国関係法人の各事業年度の租税負担割合（外国関係法人の各事業年度の所得に対して課される租税の額の当該所得の金額に対する割合として政令で定めるところにより計算した割合をいう。次号、第十二項及び第十四項において同じ。）が百分の二十七以上である場合
art-40-7/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-7/item-1
specified foreign affiliated corporation: The case where the tax burden ratio of the specified foreign affiliated corporation for each business year (meaning the ratio calculated pursuant to the method specified by Cabinet Order as the ratio of the amount of taxes imposed on the income of a foreign affiliated corporation for each business year to the amount of that income; the same applies in the following item, paragraph (12) and paragraph (14)) is 27 percent or more;
machine translation, not official
**二** 対象外国関係法人 対象外国関係法人の各事業年度の租税負担割合が百分の二十以上である場合
art-40-7/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-7/item-2
covered affiliated foreign corporation: The case where the tax burden ratio of the covered affiliated foreign corporation for each business year is 20 percent or more.
machine translation, not official
**第八項** 特殊関係株主等である居住者に係る部分対象外国関係法人（外国金融関係法人に該当するものを除く。以下この項及び次項において同じ。）が、平成二十二年四月一日以後に開始する各事業年度において、当該各事業年度に係る次に掲げる金額（以下この項において「特定所得の金額」という。）を有する場合には、当該各事業年度の特定所得の金額に係る部分適用対象金額のうち当該特殊関係株主等である居住者の有する当該部分対象外国関係法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権の内容を勘案して政令で定めるところにより計算した金額（次条において「部分課税対象金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から四月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。
art-40-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8
Where a partially covered foreign affiliated corporation of a resident who is a specially-related shareholder, etc. (excluding one that falls under the category of a foreign finance-related corporation; hereinafter the same applies in this paragraph and the following paragraph) has, in each business year beginning on or after April 1, 2010, the following amounts for the relevant business year (hereinafter referred to in this paragraph as the "amount of specified income"), the amount equivalent to the amount calculated pursuant to the method specified by Cabinet Order, out of the partially applicable amount pertaining to the amount of specified income for the relevant business year, as the amount corresponding to the number of shares, etc. held through direct and/or indirect ownership by the resident who is the specially-related shareholder, etc. in the partially covered foreign affiliated corporation, while taking into consideration the contents of the claim vested in such shares, etc. (referred to in the following Article as the "partially taxable amount") is deemed to be the revenue of the resident who is the specially-related shareholder, etc. categorized as miscellaneous income, and included in their gross revenue in the calculation of the amount of their miscellaneous income for the year that includes the day on which four months have elapsed since the day following the last day of the relevant business year:
machine translation, not official
**一** 剰余金の配当等（第一項に規定する剰余金の配当等をいい、法人税法第二十三条第一項第二号に規定する金銭の分配を含む。以下この号及び第十一号イにおいて同じ。）の額（当該部分対象外国関係法人の有する他の法人の株式等の数又は金額のその発行済株式等の総数又は総額のうちに占める割合が百分の二十五以上であることその他の政令で定める要件に該当する場合における当該他の法人から受ける剰余金の配当等の額（当該他の法人の所得の金額の計算上損金の額に算入することとされている剰余金の配当等の額として政令で定める剰余金の配当等の額を除く。）を除く。以下この号において同じ。）の合計額から当該剰余金の配当等の額を得るために直接要した費用の額の合計額及び当該剰余金の配当等の額に係る費用の額として政令で定めるところにより計算した金額を控除した残額
art-40-7/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-1
the amount remaining after deducting, from the total amount of dividends of surplus and similar distributions (meaning dividends of surplus and similar distributions prescribed in paragraph (1), including distributions of monies prescribed in Article 23, paragraph (1), item (ii) of the Corporation Tax Act; hereinafter the same applies in this item and item (xi), (a)) (excluding the amount of dividends of surplus and similar distributions received from another corporation in the case where the requirements specified by Cabinet Order are satisfied, such as the requirement that the ratio of the number or amount of shares, etc. of the other corporation held by the partially covered foreign affiliated corporation to the total number or total amount of its issued shares, etc. is 25 percent or more (excluding the amount of dividends of surplus and similar distributions specified by Cabinet Order as the amount of dividends of surplus and similar distributions that is to be included in deductible expenses in the calculation of the amount of income of the other corporation); hereinafter the same applies in this item), the total amount of expenses directly incurred to obtain that amount of dividends of surplus and similar distributions and the amount calculated pursuant to the method specified by Cabinet Order as the amount of expenses pertaining to that amount of dividends of surplus and similar distributions;
machine translation, not official
**二** 受取利子等（その支払を受ける利子（これに準ずるものとして政令で定めるものを含む。以下この号において同じ。）をいう。以下この号及び第十一号ロにおいて同じ。）の額（その行う事業に係る業務の通常の過程において生ずる預金又は貯金（所得税法第二条第一項第十号に規定する政令で定めるものに相当するものを含む。）の利子の額、金銭の貸付けを主たる事業とする部分対象外国関係法人（金銭の貸付けを業として行うことにつきその本店所在地国の法令の規定によりその本店所在地国において免許又は登録その他これらに類する処分を受けているものに限る。）でその本店所在地国においてその役員又は使用人がその行う金銭の貸付けの事業を的確に遂行するために通常必要と認められる業務の全てに従事しているものが行う金銭の貸付けに係る利子の額その他政令で定める利子の額を除く。以下この号において同じ。）の合計額から当該受取利子等の額を得るために直接要した費用の額の合計額を控除した残額
art-40-7/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-2
the amount remaining after deducting, from the total amount of interest received, etc. (meaning interest that it receives (including anything specified by Cabinet Order as being equivalent thereto; hereinafter the same applies in this item); hereinafter the same applies in this item and item (xi), (b)) (excluding the amount of interest on deposits or savings (including those equivalent to those specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (x) of the Income Tax Act) arising in the ordinary course of operations pertaining to its business, the amount of interest pertaining to loans of money made by a partially covered foreign affiliated corporation whose principal business is the lending of money (limited to one that has obtained a license or registration or any other similar disposition in its state of the head office under the provisions of the laws and regulations of its state of the head office with respect to engaging in the lending of money as a business) and whose officers or employees engage, in its state of the head office, in all of the operations that are found to be ordinarily necessary to properly carry out its business of lending money, and the amount of any other interest specified by Cabinet Order; hereinafter the same applies in this item), the total amount of expenses directly incurred to obtain that amount of interest received, etc.;
machine translation, not official
**三** 有価証券の貸付けによる対価の額の合計額から当該対価の額を得るために直接要した費用の額の合計額を控除した残額
art-40-7/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-3
the amount remaining after deducting, from the total amount of consideration for the lending of Securities, the total amount of expenses directly incurred to obtain that consideration;
machine translation, not official
**四** 有価証券の譲渡に係る対価の額（当該部分対象外国関係法人の有する他の法人の株式等の数又は金額のその発行済株式等の総数又は総額のうちに占める割合が、当該譲渡の直前において、百分の二十五以上である場合における当該他の法人の株式等の譲渡に係る対価の額を除く。以下この号において同じ。）の合計額から当該有価証券の譲渡に係る原価の額として政令で定めるところにより計算した金額の合計額及び当該対価の額を得るために直接要した費用の額の合計額を減算した金額
art-40-7/par-8/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-4
the amount obtained by subtracting, from the total amount of consideration for the transfer of Securities (excluding the amount of consideration for the transfer of shares, etc. of another corporation in the case where the ratio of the number or amount of shares, etc. of the other corporation held by the partially covered foreign affiliated corporation to the total number or total amount of its issued shares, etc. is 25 percent or more immediately before the transfer; hereinafter the same applies in this item), the total amount calculated pursuant to the method specified by Cabinet Order as the cost of the transfer of those Securities and the total amount of expenses directly incurred to obtain that consideration;
machine translation, not official
**五** デリバティブ取引（法人税法第六十一条の五第一項に規定するデリバティブ取引をいう。以下この号及び第十一号ホにおいて同じ。）に係る利益の額又は損失の額として財務省令で定めるところにより計算した金額（同法第六十一条の六第一項各号に掲げる損失を減少させるために行つたデリバティブ取引として財務省令で定めるデリバティブ取引に係る利益の額又は損失の額、その本店所在地国の法令に準拠して商品先物取引法第二条第二十二項各号に掲げる行為に相当する行為を業として行う部分対象外国関係法人（その本店所在地国においてその役員又は使用人がその行う当該行為に係る事業を的確に遂行するために通常必要と認められる業務の全てに従事しているものに限る。）が行う財務省令で定めるデリバティブ取引に係る利益の額又は損失の額その他財務省令で定めるデリバティブ取引に係る利益の額又は損失の額を除く。）
art-40-7/par-8/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-5 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-5
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or the amount of loss pertaining to derivative transactions (meaning derivative transactions prescribed in Article 61-5, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this item and item (xi), (e)) (excluding the amount of profit or the amount of loss pertaining to derivative transactions specified by Order of the Ministry of Finance as derivative transactions conducted to reduce the losses listed in the items of Article 61-6, paragraph (1) of that Act, the amount of profit or the amount of loss pertaining to derivative transactions specified by Order of the Ministry of Finance that are conducted by a partially covered foreign affiliated corporation that engages, as a business, in acts equivalent to the acts listed in the items of Article 2, paragraph (22) of the Commodity Derivatives Transaction Act in accordance with the laws and regulations of its state of the head office (limited to one whose officers or employees engage, in its state of the head office, in all of the operations that are found to be ordinarily necessary to properly carry out the business pertaining to those acts), and the amount of profit or the amount of loss pertaining to any other derivative transactions specified by Order of the Ministry of Finance);
machine translation, not official
**六** その行う取引又はその有する資産若しくは負債につき外国為替の売買相場の変動に伴つて生ずる利益の額又は損失の額として財務省令で定めるところにより計算した金額（その行う事業（政令で定める取引を行う事業を除く。）に係る業務の通常の過程において生ずる利益の額又は損失の額を除く。）
art-40-7/par-8/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-6
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or the amount of loss arising from fluctuations in foreign exchange rates with respect to transactions it conducts or assets or liabilities it holds (excluding the amount of profit or the amount of loss arising in the ordinary course of operations pertaining to its business (excluding a business of conducting transactions specified by Cabinet Order));
machine translation, not official
**七** 前各号に掲げる金額に係る利益の額又は損失の額（これらに類する利益の額又は損失の額を含む。）を生じさせる資産の運用、保有、譲渡、貸付けその他の行為により生ずる利益の額又は損失の額（当該各号に掲げる金額に係る利益の額又は損失の額及び法人税法第六十一条の六第一項各号に掲げる損失を減少させるために行つた取引として財務省令で定める取引に係る利益の額又は損失の額を除く。）
art-40-7/par-8/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-7
the amount of profit or the amount of loss arising from the investment, holding, transfer, or lending of, or any other act involving, assets that give rise to the amount of profit or the amount of loss pertaining to the amounts listed in the preceding items (including any amount of profit or amount of loss similar thereto) (excluding the amount of profit or the amount of loss pertaining to the amounts listed in those items and the amount of profit or the amount of loss pertaining to transactions specified by Order of the Ministry of Finance as transactions conducted to reduce the losses listed in the items of Article 61-6, paragraph (1) of the Corporation Tax Act);
machine translation, not official
**七の二** イに掲げる金額からロに掲げる金額を減算した金額
art-40-7/par-8/item-7-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-7-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-7-2
the amount obtained by subtracting the amount listed in (b) from the amount listed in (a):
machine translation, not official
**イ** 収入保険料の合計額から支払つた再保険料の合計額を控除した残額に相当するものとして政令で定める金額
art-40-7/par-8/item-7-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-7-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-7-2/sub-1
the amount specified by Cabinet Order as the amount equivalent to the balance remaining after deducting the total amount of reinsurance premiums paid from the total amount of premium income;
machine translation, not official
**ロ** 支払保険金の額の合計額から収入した再保険金の額の合計額を控除した残額に相当するものとして政令で定める金額
art-40-7/par-8/item-7-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-7-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-7-2/sub-2
the amount specified by Cabinet Order as the amount equivalent to the balance remaining after deducting the total amount of reinsurance proceeds received from the total amount of insurance proceeds paid.
machine translation, not official
**八** 固定資産（法人税法第二条第二十二号に規定する固定資産をいい、政令で定めるものを除く。以下この号及び第十一号リにおいて同じ。）の貸付け（不動産又は不動産の上に存する権利を使用させる行為を含む。）による対価の額（主としてその本店所在地国において使用に供される固定資産（不動産及び不動産の上に存する権利を除く。）の貸付けによる対価の額、その本店所在地国にある不動産又は不動産の上に存する権利の貸付け（これらを使用させる行為を含む。）による対価の額及びその本店所在地国においてその役員又は使用人が固定資産の貸付け（不動産又は不動産の上に存する権利を使用させる行為を含む。以下この号及び第十一号リにおいて同じ。）を的確に遂行するために通常必要と認められる業務の全てに従事していることその他の政令で定める要件に該当する部分対象外国関係法人が行う固定資産の貸付けによる対価の額を除く。以下この号において同じ。）の合計額から当該対価の額を得るために直接要した費用の額（その有する固定資産に係る償却費の額として政令で定めるところにより計算した金額を含む。）の合計額を控除した残額
art-40-7/par-8/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-8 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-8
the amount remaining after deducting, from the total amount of consideration for the lending of fixed assets (meaning fixed assets prescribed in Article 2, item (xxii) of the Corporation Tax Act, excluding those specified by Cabinet Order; hereinafter the same applies in this item and item (xi), (i)) (including acts of allowing the use of real property or rights existing on real property) (excluding the amount of consideration for the lending of fixed assets (excluding real property and rights existing on real property) that are mainly used in its state of the head office, the amount of consideration for the lending of real property or rights existing on real property located in its state of the head office (including acts of allowing the use thereof), and the amount of consideration for the lending of fixed assets by a partially covered foreign affiliated corporation that satisfies the requirements specified by Cabinet Order, such as the requirement that its officers or employees engage, in its state of the head office, in all of the operations that are found to be ordinarily necessary to properly carry out the lending of fixed assets (including acts of allowing the use of real property or rights existing on real property; hereinafter the same applies in this item and item (xi), (i)); hereinafter the same applies in this item), the total amount of expenses directly incurred to obtain that consideration (including the amount calculated pursuant to the method specified by Cabinet Order as the amount of depreciation allowances pertaining to fixed assets it holds);
machine translation, not official
**九** 工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）又は著作権（出版権及び著作隣接権その他これに準ずるものを含む。）（以下この項において「無形資産等」という。）の使用料（自ら行つた研究開発の成果に係る無形資産等の使用料その他の政令で定めるものを除く。以下この号において同じ。）の合計額から当該使用料を得るために直接要した費用の額（その有する無形資産等に係る償却費の額として政令で定めるところにより計算した金額を含む。）の合計額を控除した残額
art-40-7/par-8/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-9 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-9
the amount remaining after deducting, from the total amount of royalties for industrial property rights or other rights relating to technology, production methods involving special technology or anything equivalent thereto (including rights to use those rights), or copyrights (including rights of publication, neighboring rights and anything equivalent thereto) (hereinafter referred to in this paragraph as "intangible assets, etc.") (excluding royalties for intangible assets, etc. pertaining to the results of research and development conducted by itself and any other royalties specified by Cabinet Order; hereinafter the same applies in this item), the total amount of expenses directly incurred to obtain those royalties (including the amount calculated pursuant to the method specified by Cabinet Order as the amount of depreciation allowances pertaining to intangible assets, etc. it holds);
machine translation, not official
**十** 無形資産等の譲渡に係る対価の額（自ら行つた研究開発の成果に係る無形資産等の譲渡に係る対価の額その他の政令で定める対価の額を除く。以下この号において同じ。）の合計額から当該無形資産等の譲渡に係る原価の額の合計額及び当該対価の額を得るために直接要した費用の額の合計額を減算した金額
art-40-7/par-8/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-10 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-10
the amount obtained by subtracting, from the total amount of consideration for the transfer of intangible assets, etc. (excluding the amount of consideration for the transfer of intangible assets, etc. pertaining to the results of research and development conducted by itself and the amount of any other consideration specified by Cabinet Order; hereinafter the same applies in this item), the total amount of costs of the transfer of those intangible assets, etc. and the total amount of expenses directly incurred to obtain that consideration;
machine translation, not official
**十一** イからルまでに掲げる金額がないものとした場合の当該部分対象外国関係法人の各事業年度の所得の金額として政令で定める金額から当該各事業年度に係るヲに掲げる金額を控除した残額
art-40-7/par-8/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-11 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-11
the amount remaining after deducting the amount listed in (l) for the relevant business year from the amount specified by Cabinet Order as the amount of income of the partially covered foreign affiliated corporation for each business year that would be calculated if there were none of the amounts listed in (a) through (k):
machine translation, not official
**イ** 支払を受ける剰余金の配当等の額
art-40-7/par-8/item-11/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-11/sub-1
the amount of dividends of surplus and similar distributions it receives;
machine translation, not official
**ロ** 受取利子等の額
art-40-7/par-8/item-11/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-11/sub-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-11/sub-2
the amount of interest received, etc.;
machine translation, not official
**ハ** 有価証券の貸付けによる対価の額
art-40-7/par-8/item-11/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-11/sub-3 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-11/sub-3
the amount of consideration for the lending of Securities;
machine translation, not official
**ニ** 有価証券の譲渡に係る対価の額の合計額から当該有価証券の譲渡に係る原価の額として政令で定めるところにより計算した金額の合計額を減算した金額
art-40-7/par-8/item-11/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-11/sub-4 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-11/sub-4
the amount obtained by subtracting, from the total amount of consideration for the transfer of Securities, the total amount calculated pursuant to the method specified by Cabinet Order as the cost of the transfer of those Securities;
machine translation, not official
**ホ** デリバティブ取引に係る利益の額又は損失の額として財務省令で定めるところにより計算した金額
art-40-7/par-8/item-11/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-11/sub-5 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-11/sub-5
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or the amount of loss pertaining to derivative transactions;
machine translation, not official
**ヘ** その行う取引又はその有する資産若しくは負債につき外国為替の売買相場の変動に伴つて生ずる利益の額又は損失の額として財務省令で定めるところにより計算した金額
art-40-7/par-8/item-11/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-11/sub-6 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-11/sub-6
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or the amount of loss arising from fluctuations in foreign exchange rates with respect to transactions it conducts or assets or liabilities it holds;
machine translation, not official
**ト** 第一号から第六号までに掲げる金額に係る利益の額又は損失の額（これらに類する利益の額又は損失の額を含む。）を生じさせる資産の運用、保有、譲渡、貸付けその他の行為により生ずる利益の額又は損失の額（当該各号に掲げる金額に係る利益の額又は損失の額を除く。）
art-40-7/par-8/item-11/sub-7 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-11/sub-7 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-11/sub-7
the amount of profit or the amount of loss arising from the investment, holding, transfer, or lending of, or any other act involving, assets that give rise to the amount of profit or the amount of loss pertaining to the amounts listed in items (i) through (vi) (including any amount of profit or amount of loss similar thereto) (excluding the amount of profit or the amount of loss pertaining to the amounts listed in those items);
machine translation, not official
**チ** 第七号の二に掲げる金額
art-40-7/par-8/item-11/sub-8 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-11/sub-8 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-11/sub-8
the amount listed in item (vii)-2;
machine translation, not official
**リ** 固定資産の貸付けによる対価の額
art-40-7/par-8/item-11/sub-9 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-11/sub-9 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-11/sub-9
the amount of consideration for the lending of fixed assets;
machine translation, not official
**ヌ** 支払を受ける無形資産等の使用料
art-40-7/par-8/item-11/sub-10 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-11/sub-10 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-11/sub-10
royalties received for intangible assets, etc.;
machine translation, not official
**ル** 無形資産等の譲渡に係る対価の額の合計額から当該無形資産等の譲渡に係る原価の額の合計額を減算した金額
art-40-7/par-8/item-11/sub-11 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-11/sub-11 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-11/sub-11
the amount obtained by subtracting, from the total amount of consideration for the transfer of intangible assets, etc., the total amount of costs of the transfer of those intangible assets, etc.;
machine translation, not official
**ヲ** 総資産の額として政令で定める金額に人件費その他の政令で定める費用の額を加算した金額に百分の五十を乗じて計算した金額
art-40-7/par-8/item-11/sub-12 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-11/sub-12 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-11/sub-12
the amount calculated by multiplying the amount obtained by adding the amount of personnel expenses and other expenses specified by Cabinet Order to the amount specified by Cabinet Order as the amount of total assets, by 50 percent.
machine translation, not official
**第九項** 前項に規定する部分適用対象金額とは、部分対象外国関係法人の各事業年度の同項第一号から第三号まで、第八号、第九号及び第十一号に掲げる金額の合計額と、当該各事業年度の同項第四号から第七号の二まで及び第十号に掲げる金額の合計額（当該合計額が零を下回る場合には、零）を基礎として当該各事業年度開始の日前七年以内に開始した各事業年度において生じた同項第四号から第七号の二まで及び第十号に掲げる金額の合計額が零を下回る部分の金額につき政令で定めるところにより調整を加えた金額とを合計した金額をいう。
art-40-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-9
The partially applicable amount prescribed in the preceding paragraph means the sum of the total of the amounts listed in items (i) through (iii), item (viii), item (ix) and item (xi) of that paragraph for each business year of a partially covered foreign affiliated corporation, and the amount obtained by making adjustments pursuant to the method specified by Cabinet Order, based on the total of the amounts listed in items (iv) through (vii)-2 and item (x) of that paragraph for the relevant business year (if that total is less than zero, zero), with regard to the amount of the portion by which the total of the amounts listed in items (iv) through (vii)-2 and item (x) of that paragraph arising in each business year that began within seven years before the first day of the relevant business year fell below zero.
machine translation, not official
**第十項** 特殊関係株主等である居住者に係る部分対象外国関係法人（外国金融関係法人に該当するものに限る。以下この項及び次項において同じ。）が、平成二十二年四月一日以後に開始する各事業年度において、当該各事業年度に係る次に掲げる金額（以下この項において「特定所得の金額」という。）を有する場合には、当該各事業年度の特定所得の金額に係る金融関係法人部分適用対象金額のうち当該特殊関係株主等である居住者の有する当該部分対象外国関係法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権の内容を勘案して政令で定めるところにより計算した金額（次条において「金融関係法人部分課税対象金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から四月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。
art-40-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-10
Where a partially covered foreign affiliated corporation of a resident who is a specially-related shareholder, etc. (limited to one that falls under the category of a foreign finance-related corporation; hereinafter the same applies in this paragraph and the following paragraph) has, in each business year beginning on or after April 1, 2010, the following amounts for the relevant business year (hereinafter referred to in this paragraph as the "amount of specified income"), the amount equivalent to the amount calculated pursuant to the method specified by Cabinet Order, out of the partially applicable amount for a financial affiliated corporation pertaining to the amount of specified income for the relevant business year, as the amount corresponding to the number of shares, etc. held through direct and/or indirect ownership by the resident who is the specially-related shareholder, etc. in the partially covered foreign affiliated corporation, while taking into consideration the contents of the claim vested in such shares, etc. (referred to in the following Article as the "partially taxable amount for a financial affiliated corporation") is deemed to be the revenue of the resident who is the specially-related shareholder, etc. categorized as miscellaneous income, and included in their gross revenue in the calculation of the amount of their miscellaneous income for the year that includes the day on which four months have elapsed since the day following the last day of the relevant business year:
machine translation, not official
**一** 特殊関係株主等である一の居住者によつてその発行済株式等の全部を直接又は間接に保有されている部分対象外国関係法人で政令で定める要件を満たすもの（その純資産につき剰余金その他に関する調整を加えた金額として政令で定める金額（以下この号において「親会社等資本持分相当額」という。）の総資産の額として政令で定める金額に対する割合が百分の七十を超えるものに限る。）の親会社等資本持分相当額がその本店所在地国の法令に基づき下回ることができない資本の額を勘案して政令で定める金額を超える場合におけるその超える部分に相当する資本に係る利益の額として政令で定めるところにより計算した金額
art-40-7/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-10/item-1
the amount calculated pursuant to the method specified by Cabinet Order as the amount of profit pertaining to the capital equivalent to the excess, in the case where the amount equivalent to the parent company's equity, etc. of a partially covered foreign affiliated corporation whose issued shares, etc. are all held directly or indirectly by a single resident who is a specially-related shareholder, etc. and which satisfies the requirements specified by Cabinet Order (limited to one for which the ratio of the amount specified by Cabinet Order as the amount obtained by making adjustments to its net assets with regard to surplus and other matters (hereinafter referred to in this item as the "amount equivalent to the parent company's equity, etc.") to the amount specified by Cabinet Order as the amount of its total assets exceeds 70 percent) exceeds the amount specified by Cabinet Order by taking into consideration the amount of capital below which it may not fall under the laws and regulations of its state of the head office;
machine translation, not official
**二** 部分対象外国関係法人について第八項第八号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
art-40-7/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-10/item-2
the amount equivalent to the amount listed in paragraph (8), item (viii) that is obtained when the amount is calculated for the partially covered foreign affiliated corporation in accordance with the provisions of that item;
machine translation, not official
**三** 部分対象外国関係法人について第八項第九号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
art-40-7/par-10/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-10/item-3
the amount equivalent to the amount listed in paragraph (8), item (ix) that is obtained when the amount is calculated for the partially covered foreign affiliated corporation in accordance with the provisions of that item;
machine translation, not official
**四** 部分対象外国関係法人について第八項第十号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
art-40-7/par-10/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-10/item-4 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-10/item-4
the amount equivalent to the amount listed in paragraph (8), item (x) that is obtained when the amount is calculated for the partially covered foreign affiliated corporation in accordance with the provisions of that item;
machine translation, not official
**五** 部分対象外国関係法人について第八項第十一号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
art-40-7/par-10/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-10/item-5 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-10/item-5
the amount equivalent to the amount listed in paragraph (8), item (xi) that is obtained when the amount is calculated for the partially covered foreign affiliated corporation in accordance with the provisions of that item.
machine translation, not official
**第十一項** 前項に規定する金融関係法人部分適用対象金額とは、部分対象外国関係法人の各事業年度の次に掲げる金額のうちいずれか多い金額をいう。
art-40-7/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-11
The partially applicable amount for a financial affiliated corporation prescribed in the preceding paragraph means whichever is the greater of the following amounts for each business year of a partially covered foreign affiliated corporation:
machine translation, not official
**一** 前項第一号に掲げる金額
art-40-7/par-11/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-11/item-1
the amount listed in item (i) of the preceding paragraph;
machine translation, not official
**二** 前項第二号、第三号及び第五号に掲げる金額の合計額と、同項第四号に掲げる金額（当該金額が零を下回る場合には、零）を基礎として当該各事業年度開始の日前七年以内に開始した各事業年度において生じた同号に掲げる金額が零を下回る部分の金額につき政令で定めるところにより調整を加えた金額とを合計した金額
art-40-7/par-11/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-11/item-2
the sum of the total of the amounts listed in item (ii), item (iii) and item (v) of the preceding paragraph, and the amount obtained by making adjustments pursuant to the method specified by Cabinet Order, based on the amount listed in item (iv) of that paragraph (if that amount is less than zero, zero), with regard to the amount of the portion by which the amount listed in that item arising in each business year that began within seven years before the first day of the relevant business year fell below zero.
machine translation, not official
**第十二項** 第八項及び第十項の規定は、特殊関係株主等である居住者に係る部分対象外国関係法人につき次のいずれかに該当する事実がある場合には、当該部分対象外国関係法人のその該当する事業年度に係る部分適用対象金額（第九項に規定する部分適用対象金額をいう。以下この項において同じ。）又は金融関係法人部分適用対象金額（前項に規定する金融関係法人部分適用対象金額をいう。以下この項において同じ。）については、適用しない。
art-40-7/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-12
The provisions of paragraph (8) and paragraph (10) do not apply to the partially applicable amount (meaning the partially applicable amount prescribed in paragraph (9); hereinafter the same applies in this paragraph) or the partially applicable amount for a financial affiliated corporation (meaning the partially applicable amount for a financial affiliated corporation prescribed in the preceding paragraph; hereinafter the same applies in this paragraph) of a partially covered foreign affiliated corporation of a resident who is a specially-related shareholder, etc. for the business year to which the fact applies, if any of the following facts applies to the partially covered foreign affiliated corporation:
machine translation, not official
**一** 各事業年度の租税負担割合が百分の二十以上であること。
art-40-7/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-12/item-1
the tax burden ratio for each business year is 20 percent or more;
machine translation, not official
**二** 各事業年度における部分適用対象金額又は金融関係法人部分適用対象金額が二千万円以下であること。
art-40-7/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-12/item-2
the partially applicable amount or the partially applicable amount for a financial affiliated corporation in each business year is 20 million yen or less;
machine translation, not official
**三** 各事業年度の決算に基づく所得の金額に相当する金額として政令で定める金額のうちに当該各事業年度における部分適用対象金額又は金融関係法人部分適用対象金額の占める割合が百分の五以下であること。
art-40-7/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-12/item-3
the ratio of the partially applicable amount or the partially applicable amount for a financial affiliated corporation in each business year to the amount specified by Cabinet Order as the amount equivalent to the amount of income based on the settlement of accounts for the relevant business year is 5 percent or less.
machine translation, not official
**第十三項** 特殊関係株主等である居住者に係る外国関係法人が清算部分対象外国関係法人又は清算外国金融関係法人に該当することとなつた場合における当該清算部分対象外国関係法人又は清算外国金融関係法人の特例清算事業年度については、当該清算部分対象外国関係法人は部分対象外国関係法人と、当該清算外国金融関係法人は外国金融関係法人とそれぞれみなして、この款の規定を適用する。
art-40-7/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-13 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-13
Where a foreign affiliated corporation of a resident who is a specially-related shareholder, etc. comes to fall under the category of a liquidating partially covered foreign affiliated corporation or a liquidating foreign financial affiliated corporation, the provisions of this Subsection apply to the special liquidation business year of the liquidating partially covered foreign affiliated corporation or liquidating foreign financial affiliated corporation, by deeming the liquidating partially covered foreign affiliated corporation to be a partially covered foreign affiliated corporation and the liquidating foreign financial affiliated corporation to be a foreign finance-related corporation, respectively.
machine translation, not official
**第十四項** 特殊関係株主等である居住者は、当該居住者に係る次に掲げる外国関係法人の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から四月を経過する日の属する年分の確定申告書に添付しなければならない。
art-40-7/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-14
A resident who is a specially-related shareholder, etc. must attach a balance sheet and profit and loss statement for each business year regarding the following foreign affiliated corporations of the resident as well as any other documents specified by Order of the Ministry of Finance, to their final return for the year that includes the day on which four months have elapsed since the day following the last day of the relevant business year:
machine translation, not official
**一** 当該各事業年度の租税負担割合が百分の二十未満である部分対象外国関係法人（当該部分対象外国関係法人のうち、当該各事業年度において第十二項第二号又は第三号のいずれかに該当する事実があるもの（次項において「添付不要部分対象外国関係法人」という。）を除く。）
art-40-7/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-14/item-1
a partially covered foreign affiliated corporation whose tax burden ratio for each business year concerned is less than 20 percent (excluding any partially covered foreign affiliated corporation to which either of the facts referred to in paragraph (12), item (ii) or item (iii) applies in the relevant business year (referred to in the following paragraph as a "partially covered foreign affiliated corporation exempt from attachment"));
machine translation, not official
**二** 当該各事業年度の租税負担割合が百分の二十未満である対象外国関係法人
art-40-7/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-14/item-2
a covered affiliated foreign corporation whose tax burden ratio for each business year concerned is less than 20 percent;
machine translation, not official
**三** 当該各事業年度の租税負担割合が百分の二十七未満である特定外国関係法人
art-40-7/par-14/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-14/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-14/item-3
a specified foreign affiliated corporation whose tax burden ratio for each business year concerned is less than 27 percent.
machine translation, not official
**第十五項** 特殊関係株主等である居住者は、財務省令で定めるところにより、当該居住者に係る添付不要部分対象外国関係法人の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を保存しなければならない。
art-40-7/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-15 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-15
A resident who is a specially-related shareholder, etc. must, pursuant to the provisions of Order of the Ministry of Finance, retain a balance sheet and profit and loss statement for each business year of a partially covered foreign affiliated corporation exempt from attachment of the resident as well as any other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第十六項** 特殊関係株主等である居住者に係る外国関係法人が第四十条の四第二項第一号に規定する外国関係会社に該当し、かつ、当該特殊関係株主等である居住者が同条第一項各号に掲げる居住者に該当する場合には、第一項、第八項、第十項及び前三項の規定は、適用しない。
art-40-7/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-16 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-16
The provisions of paragraph (1), paragraph (8), paragraph (10) and the preceding three paragraphs do not apply where a foreign affiliated corporation of a resident who is a specially-related shareholder, etc. falls under the category of foreign affiliated company prescribed in Article 40-4, paragraph (2), item (i) and the resident who is the specially-related shareholder, etc. falls under the category of resident listed in each item of Article 40-4, paragraph (1).
machine translation, not official
**第十七項** 特殊関係株主等である居住者が外国信託（投資信託及び投資法人に関する法律第二条第二十四項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条から第四十条の九までの規定を適用する。
art-40-7/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-17 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-17
Where a resident who is a specially-related shareholder, etc. holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations, which is similar to a specified investment trust prescribed in Article 68-3-3, paragraph (1); hereinafter the same applies in this paragraph), the trustee of the foreign trust is deemed to be a different person for each of the trust assets, etc. under the foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the trust property; hereinafter the same applies in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article through Article 40-9 are applied thereto.
machine translation, not official
**第十八項** 法人税法第四条の二第二項及び第四条の三の規定は、前項の規定を適用する場合について準用する。
art-40-7/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-18 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-18
The provisions of Article 4-2, paragraph (2) and Article 4-3 of the Corporation Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph apply.
machine translation, not official
**第十九項** 財務大臣は、第二項第三号ニの規定により国又は地域を指定したときは、これを告示する。
art-40-7/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-19 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-19
When the Minister of Finance has designated a state or territory pursuant to the provisions of paragraph (2), item (iii), (d), the Minister is to give public notice thereof.
machine translation, not official
### 第四十条の八
art-40-8 · https://japanlaw.org/en/special-taxation-measures-act/art-40-8 · https://japanlaw.org/l/332AC0000000026/art-40-8
**第一項** 特殊関係株主等である居住者が外国法人から受ける剰余金の配当等（所得税法第二十四条第一項に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。以下この条において同じ。）の額がある場合には、当該剰余金の配当等の額のうち当該外国法人に係る次に掲げる金額の合計額に達するまでの金額は、当該居住者の当該剰余金の配当等の額の支払を受ける日（以下この条において「配当日」という。）の属する年分の当該外国法人から受ける剰余金の配当等の額に係る配当所得の金額の計算上控除する。
art-40-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-8/par-1
Where a resident who is a specially-related shareholder, etc. has an amount of dividends of surplus and similar distributions (meaning dividends of surplus, dividends of profit or distributions of surplus prescribed in Article 24, paragraph (1) of the Income Tax Act; hereinafter the same applies in this Article) received from a foreign corporation, the portion of the amount of dividends of surplus and similar distributions up to the sum of the following amounts pertaining to the foreign corporation is deducted in calculating the amount of dividend income pertaining to the amount of dividends of surplus and similar distributions received from the foreign corporation for the year that includes the day on which the resident receives payment of the amount of dividends of surplus and similar distributions (hereinafter referred to in this Article as the "dividend date"):
machine translation, not official
**一** 外国法人に係る課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額で、配当日の属する年分において前条第一項、第八項又は第十項の規定により当該年分の雑所得の金額の計算上総収入金額に算入されるもののうち、当該居住者の有する当該外国法人の直接保有の株式等の数（第四十条の五第一項第一号に規定する直接保有の株式等の数をいう。次号及び次項第一号において同じ。）に対応する部分の金額として政令で定める金額
art-40-8/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-8/par-1/item-1
the amount specified by Cabinet Order as the portion corresponding to the number of shares, etc. held directly by the resident in the foreign corporation (meaning the number of shares, etc. held directly prescribed in Article 40-5, paragraph (1), item (i); the same applies in the following item and item (i) of the following paragraph), out of the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation pertaining to the foreign corporation that is included in gross revenue in the calculation of the amount of miscellaneous income for the year that includes the dividend date pursuant to the provisions of paragraph (1), paragraph (8) or paragraph (10) of the preceding Article;
machine translation, not official
**二** 外国法人に係る課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額で、配当日の属する年の前年以前三年内の各年分において前条第一項、第八項又は第十項の規定により当該各年分の雑所得の金額の計算上総収入金額に算入されたもののうち、当該居住者の有する当該外国法人の直接保有の株式等の数に対応する部分の金額として政令で定める金額（当該各年分において当該外国法人から受けた剰余金の配当等の額（この項の規定の適用を受けた部分の金額に限る。以下この号において同じ。）がある場合には、当該剰余金の配当等の額に相当する金額を控除した残額。第三項において「課税済金額」という。）
art-40-8/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-8/par-1/item-2
the amount specified by Cabinet Order as the portion corresponding to the number of shares, etc. held directly by the resident in the foreign corporation, out of the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation pertaining to the foreign corporation that was included in gross revenue in the calculation of the amount of miscellaneous income for each year within the three years preceding the year that includes the dividend date pursuant to the provisions of paragraph (1), paragraph (8) or paragraph (10) of the preceding Article (if there is an amount of dividends of surplus and similar distributions received from the foreign corporation in those years (limited to the portion of the amount to which the provisions of this paragraph were applied; hereinafter the same applies in this item), the balance remaining after deducting the amount equivalent to that amount of dividends of surplus and similar distributions; referred to in paragraph (3) as the "already-taxed amount").
machine translation, not official
**第二項** 前項の場合において、同項の外国法人が他の外国法人から受ける剰余金の配当等の額があるときは、同項の居住者が同項の外国法人から受ける剰余金の配当等の額から当該剰余金の配当等の額につき同項の規定の適用を受ける部分の金額を控除した金額（当該外国法人に係る次に掲げる金額のうちいずれか少ない金額に達するまでの金額に限る。）は、当該居住者の配当日の属する年分の当該外国法人から受ける剰余金の配当等の額に係る配当所得の金額の計算上控除する。
art-40-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-8/par-2
In the case referred to in the preceding paragraph, where the foreign corporation referred to in that paragraph has an amount of dividends of surplus and similar distributions received from another foreign corporation, the amount obtained by deducting, from the amount of dividends of surplus and similar distributions received by the resident referred to in that paragraph from the foreign corporation referred to in that paragraph, the portion of that amount of dividends of surplus and similar distributions to which the provisions of that paragraph apply (limited to the amount up to whichever is the smaller of the following amounts pertaining to the foreign corporation) is deducted in calculating the amount of dividend income pertaining to the amount of dividends of surplus and similar distributions received from the foreign corporation for the year that includes the dividend date of the resident:
machine translation, not official
**一** 配当日の属する年及びその年の前年以前二年内の各年において、前項の外国法人が他の外国法人から受けた剰余金の配当等の額（当該他の外国法人の前条第一項、第八項又は第十項の規定の適用に係る事業年度開始の日前に受けた剰余金の配当等の額として政令で定めるものを除く。）のうち、当該居住者の有する前項の外国法人の直接保有の株式等の数に対応する部分の金額として政令で定める金額（配当日の属する年の前年以前二年内の各年分（次号ロにおいて「前二年内の各年分」という。）において当該外国法人から受けた剰余金の配当等の額（この項の規定の適用を受けた金額のうち、当該外国法人が当該他の外国法人から受けた剰余金の配当等の額に対応する部分の金額に限る。以下この項において「特例適用配当等の額」という。）がある場合には、当該特例適用配当等の額を控除した残額。次項において「間接配当等」という。）
art-40-8/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-8/par-2/item-1
the amount specified by Cabinet Order as the portion corresponding to the number of shares, etc. held directly by the resident in the foreign corporation referred to in the preceding paragraph, out of the amount of dividends of surplus and similar distributions received by the foreign corporation referred to in the preceding paragraph from another foreign corporation in the year that includes the dividend date and in each year within the two years preceding that year (excluding those specified by Cabinet Order as the amount of dividends of surplus and similar distributions received before the first day of the business year of the other foreign corporation to which the provisions of paragraph (1), paragraph (8) or paragraph (10) of the preceding Article apply) (if there is an amount of dividends of surplus and similar distributions received from the foreign corporation in each year within the two years preceding the year that includes the dividend date (referred to in (b) of the following item as "each year within the preceding two years") (limited to the portion, out of the amount to which the provisions of this paragraph were applied, corresponding to the amount of dividends of surplus and similar distributions received by the foreign corporation from the other foreign corporation; hereinafter referred to in this paragraph as the "amount of dividends, etc. to which the special rule applied"), the balance remaining after deducting the amount of dividends, etc. to which the special rule applied; referred to in the following paragraph as "indirect dividends, etc.");
machine translation, not official
**二** 次に掲げる金額の合計額
art-40-8/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-8/par-2/item-2
the sum of the following amounts:
machine translation, not official
**イ** 前号の他の外国法人に係る課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額で、配当日の属する年分において前条第一項、第八項又は第十項の規定により当該年分の雑所得の金額の計算上総収入金額に算入されるもののうち、同号の居住者の有する当該他の外国法人の間接保有の株式等の数（第四十条の五第二項第二号イに規定する間接保有の株式等の数をいう。ロにおいて同じ。）に対応する部分の金額として政令で定める金額
art-40-8/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-8/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-40-8/par-2/item-2/sub-1
the amount specified by Cabinet Order as the portion corresponding to the number of shares, etc. held indirectly by the resident referred to in that item in the other foreign corporation (meaning the number of shares, etc. held indirectly prescribed in Article 40-5, paragraph (2), item (ii), (a); the same applies in (b)), out of the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation pertaining to the other foreign corporation referred to in the preceding item that is included in gross revenue in the calculation of the amount of miscellaneous income for the year that includes the dividend date pursuant to the provisions of paragraph (1), paragraph (8) or paragraph (10) of the preceding Article;
machine translation, not official
**ロ** 前号の他の外国法人に係る課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額で、前二年内の各年分において前条第一項、第八項又は第十項の規定により前二年内の各年分の雑所得の金額の計算上総収入金額に算入されたもののうち、同号の居住者の有する当該他の外国法人の間接保有の株式等の数に対応する部分の金額として政令で定める金額（前二年内の各年分において前項の外国法人から受けた特例適用配当等の額がある場合には、当該特例適用配当等の額を控除した残額。次項において「間接課税済金額」という。）
art-40-8/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-8/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-40-8/par-2/item-2/sub-2
the amount specified by Cabinet Order as the portion corresponding to the number of shares, etc. held indirectly by the resident referred to in that item in the other foreign corporation, out of the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation pertaining to the other foreign corporation referred to in the preceding item that was included in gross revenue in the calculation of the amount of miscellaneous income for each year within the preceding two years pursuant to the provisions of paragraph (1), paragraph (8) or paragraph (10) of the preceding Article (if there is an amount of dividends, etc. to which the special rule applied that was received from the foreign corporation referred to in the preceding paragraph in each year within the preceding two years, the balance remaining after deducting that amount of dividends, etc. to which the special rule applied; referred to in the following paragraph as the "indirectly taxed amount").
machine translation, not official
**第三項** 前二項の規定は、課税済金額又は間接配当等若しくは間接課税済金額に係る年のうち最も古い年以後の各年分（所得税法第百二十条第一項、第百二十四条第一項（同法第百二十五条第五項において準用する場合を含む。）、第百二十五条第一項、第百二十六条第一項又は第百二十七条第一項の規定による申告書を提出しなければならない場合の各年分に限る。）の確定申告書を連続して提出している場合であつて、かつ、配当日の属する年分の確定申告書、修正申告書又は更正請求書に前二項の規定による控除を受ける剰余金の配当等の額及びその計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、これらの規定により控除される金額は、当該金額として記載された金額を限度とする。
art-40-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-40-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-8/par-3
The provisions of the preceding two paragraphs apply only if the resident has continuously filed final returns for each year from the earliest of the years pertaining to the already-taxed amount or the indirect dividends, etc. or indirectly taxed amount onward (limited to each year for which the resident is required to file a return pursuant to the provisions of Article 120, paragraph (1), Article 124, paragraph (1) (including as applied mutatis mutandis pursuant to Article 125, paragraph (5) of that Act), Article 125, paragraph (1), Article 126, paragraph (1) or Article 127, paragraph (1) of the Income Tax Act), and a document stating the amount of dividends of surplus and similar distributions subject to the deduction under the preceding two paragraphs and the details of its calculation is attached to the final return, amended return or written request for reassessment for the year that includes the dividend date. In this case, the amount to be deducted pursuant to those provisions is limited to the amount stated as such amount.
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### 第四十条の九
art-40-9 · https://japanlaw.org/en/special-taxation-measures-act/art-40-9 · https://japanlaw.org/l/332AC0000000026/art-40-9
**第一項** 特殊関係株主等と特殊関係内国法人との間に第四十条の七第一項に規定する特定関係があるかどうかの判定に関する事項、前二条の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額の計算その他前二条の規定の適用に関し必要な事項は、政令で定める。
art-40-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-9/par-1
Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 40-7, paragraph (1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the calculation of the maximum credit prescribed in Article 95, paragraph (1) of the Income Tax Act for a resident who is subject to the provisions of the preceding two Articles, and other necessary matters concerning the application of the provisions of the preceding two Articles are specified by Cabinet Order.
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## 第五節 住宅借入金等を有する場合の特別税額控除 — Section 5 Special Tax Credit in the Case of Having Housing Loans, etc.
heading: machine translation, not official
ch-2/sec-5 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-5 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-5
### 第四十一条（住宅借入金等を有する場合の所得税額の特別控除） — Special Income Tax Credit in the Case of Having Housing Loans, etc.
caption: machine translation, not official
art-41 · https://japanlaw.org/en/special-taxation-measures-act/art-41 · https://japanlaw.org/l/332AC0000000026/art-41
**第一項** 個人が、国内において、居住用家屋の新築等（居住用家屋（住宅の用に供する家屋で政令で定めるものをいう。以下第三十一項までにおいて同じ。）の新築又は居住用家屋で建築後使用されたことのないものの取得（配偶者その他その者と特別の関係がある者からの取得で政令で定めるもの及び贈与によるものを除く。第十九項を除き、以下この条において同じ。）をいう。以下この項及び第三項、次条第三項第三号並びに第四十一条の二の二において同じ。）、買取再販住宅の取得（建築後使用されたことのある家屋で耐震基準（地震に対する安全性に係る規定又は基準として政令で定めるものをいう。第十七項及び第三十五項において同じ。）に適合するものとして政令で定めるもの（以下第三十一項まで及び第三十五項において「既存住宅」という。）のうち特定増改築等をした家屋で政令で定めるものの当該特定増改築等をした宅地建物取引業法第二条第三号に規定する宅地建物取引業者（以下この条において「宅地建物取引業者」という。）からの取得をいう。以下この項及び第三項、次条第三項第三号並びに第四十一条の二の二において同じ。）、既存住宅の取得（買取再販住宅の取得を除く。）又はその者の居住の用に供する家屋で政令で定めるものの増改築等（以下同条までにおいて「住宅の取得等」という。）をして、これらの家屋（当該増改築等をした家屋については、当該増改築等に係る部分。以下この項において同じ。）を平成二十九年一月一日から令和十二年十二月三十一日までの間にその者の居住の用に供した場合（これらの家屋をその新築の日若しくはその取得の日又はその増改築等の日から六月以内にその者の居住の用に供した場合に限る。）において、その者が当該住宅の取得等に係る次に掲げる借入金又は債務（利息に対応するものを除く。以下この条及び次条において「住宅借入金等」という。）の金額を有するときは、当該居住の用に供した日の属する年（以下この項、第三項及び第四項並びに次条において「居住年」という。）以後十年間（居住年が令和四年又は令和五年であり、かつ、その居住に係る住宅の取得等が居住用家屋の新築等又は買取再販住宅の取得に該当するものである場合には、十三年間）の適用年（同日以後その年の十二月三十一日（その者が死亡した日の属する年にあつては、同日。次項、第六項、第十一項及び第十四項並びに次条第一項において同じ。）まで引き続きその居住の用に供している各年をいう。）のうち、その者のその年分の所得税に係るその年の所得税法第二条第一項第三十号の合計所得金額（以下この条において「合計所得金額」という。）が二千万円以下である年については、その年分の所得税の額から、住宅借入金等特別税額控除額を控除する。
art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1
Where an individual, in Japan, carries out the new construction, etc. of a residential house (meaning the new construction of a residential house (meaning a house used as a dwelling that is specified by Cabinet Order; hereinafter the same applies up to paragraph (31)) or the acquisition of a residential house that has not been used since its construction (excluding an acquisition specified by Cabinet Order from the individual's spouse or any other person who has a special relationship with the individual, and an acquisition by gift; hereinafter the same applies in this Article, except in paragraph (19)); hereinafter the same applies in this paragraph, paragraph (3), paragraph (3), item (iii) of the following Article and Article 41-2-2), the acquisition of a renovated resale house (meaning the acquisition, from a real estate broker prescribed in Article 2, item (iii) of the Real Estate Brokerage Act (hereinafter referred to in this Article as a "real estate broker") that has carried out the specified extension or remodeling, etc., of a house specified by Cabinet Order on which specified extension or remodeling, etc. has been carried out, out of houses that have been used since their construction and that are specified by Cabinet Order as conforming to the earthquake resistance standards (meaning the provisions or standards specified by Cabinet Order as those concerning safety against earthquakes; the same applies in paragraph (17) and paragraph (35)) (hereinafter referred to up to paragraph (31) and in paragraph (35) as an "existing house"); hereinafter the same applies in this paragraph, paragraph (3), paragraph (3), item (iii) of the following Article and Article 41-2-2), the acquisition of an existing house (excluding the acquisition of a renovated resale house), or the extension or remodeling, etc. of a house used as the individual's residence that is specified by Cabinet Order (hereinafter referred to up to that Article as "housing acquisition, etc."), and begins to use the house (for a house on which extension or remodeling, etc. has been carried out, the part pertaining to the extension or remodeling, etc.; hereinafter the same applies in this paragraph) as the individual's residence during the period from January 1, 2017 to December 31, 2030 (limited to where the individual begins to use the house as their residence within six months from the date of its new construction, the date of its acquisition or the date of its extension or remodeling, etc.), if the individual has the amount of any of the following loans or debts pertaining to the housing acquisition, etc. (excluding those corresponding to interest; hereinafter referred to in this Article and the following Article as "housing loans, etc."), the amount of the special tax credit for housing loans, etc. is deducted from the amount of income tax for the relevant year for each year, out of the applicable years (meaning each year in which the individual continuously uses the house as their residence from that day until December 31 of that year (for the year that includes the date of the individual's death, until that date; the same applies in the following paragraph, paragraph (6), paragraph (11), paragraph (14) and paragraph (1) of the following Article)) within the 10 years from the year that includes the day on which the individual began to use the house as their residence (hereinafter referred to in this paragraph, paragraph (3), paragraph (4) and the following Article as the "year of moving in") onward (or within 13 years, if the year of moving in is 2022 or 2023 and the housing acquisition, etc. pertaining to that residence falls under the new construction, etc. of a residential house or the acquisition of a renovated resale house), in which the individual's total income for the relevant year as referred to in Article 2, paragraph (1), item (xxx) of the Income Tax Act pertaining to the individual's income tax for that year (hereinafter referred to in this Article as "total income") is 20 million yen or less.
machine translation, not official
**一** 当該住宅の取得等に要する資金に充てるために第八条第一項に規定する金融機関、独立行政法人住宅金融支援機構、地方公共団体その他当該資金の貸付けを行う政令で定める者から借り入れた借入金（当該住宅の取得等とともにする当該住宅の取得等に係る家屋の敷地の用に供される土地又は当該土地の上に存する権利（以下この項において「土地等」という。）の取得に要する資金に充てるためにこれらの者から借り入れた借入金として政令で定めるものを含む。）及び当該借入金に類する債務で政令で定めるもののうち、契約において償還期間が十年以上の割賦償還の方法により返済することとされているもの
art-41/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1/item-1
a loan borrowed from a financial institution prescribed in Article 8, paragraph (1), the Japan Housing Finance Agency, a local government or any other person specified by Cabinet Order that lends funds for the housing acquisition, etc., in order to appropriate it for the funds required for the housing acquisition, etc. (including a loan specified by Cabinet Order as one borrowed from those persons in order to appropriate it for the funds required for the acquisition of land used as the site of the house pertaining to the housing acquisition, etc. that is carried out together with the housing acquisition, etc., or of rights existing on that land (hereinafter referred to in this paragraph as "land, etc.")), and a debt specified by Cabinet Order as being similar to that loan, which is to be repaid under the contract by the method of installment repayment over a repayment period of 10 years or more;
machine translation, not official
**二** 建設業法（昭和二十四年法律第百号）第二条第三項に規定する建設業者に対する当該住宅の取得等の工事の請負代金に係る債務又は宅地建物取引業者、独立行政法人都市再生機構、地方住宅供給公社その他居住用家屋の分譲を行う政令で定める者に対する当該住宅の取得等（当該住宅の取得等とともにする当該住宅の取得等に係る家屋の敷地の用に供される土地等の取得として政令で定めるものを含む。）の対価に係る債務（当該債務に類する債務で政令で定めるものを含む。）で、契約において賦払期間が十年以上の割賦払の方法により支払うこととされているもの
art-41/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-1/item-2
a debt pertaining to the contract price for the work of the housing acquisition, etc. owed to a construction business operator prescribed in Article 2, paragraph (3) of the Construction Business Act (Act No. 100 of 1949), or a debt pertaining to the consideration for the housing acquisition, etc. (including the acquisition of land, etc. used as the site of the house pertaining to the housing acquisition, etc. that is carried out together with the housing acquisition, etc., which is specified by Cabinet Order) owed to a real estate broker, the Urban Renaissance Agency, a Local Housing Corporation or any other person specified by Cabinet Order that sells residential houses in lots (including a debt specified by Cabinet Order as being similar to that debt), which is to be paid under the contract by the method of installment payment over an installment payment period of 10 years or more;
machine translation, not official
**三** 独立行政法人都市再生機構、地方住宅供給公社その他の政令で定める法人を当事者とする当該既存住宅の取得（当該既存住宅の取得とともにする当該既存住宅の敷地の用に供されていた土地等の取得として政令で定めるものを含む。）に係る債務の承継に関する契約に基づく当該法人に対する当該債務で、当該承継後の当該債務の賦払期間が十年以上の割賦払の方法により支払うこととされているもの
art-41/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41/par-1/item-3
a debt owed to the Urban Renaissance Agency, a Local Housing Corporation or any other corporation specified by Cabinet Order, based on a contract to which that corporation is a party concerning the succession to a debt pertaining to the acquisition of the existing house (including the acquisition of land, etc. that was used as the site of the existing house that is carried out together with the acquisition of the existing house, which is specified by Cabinet Order), which, after the succession, is to be paid by the method of installment payment over an installment payment period of 10 years or more;
machine translation, not official
**四** 当該住宅の取得等に要する資金に充てるために所得税法第二十八条第一項に規定する給与等又は同法第三十条第一項に規定する退職手当等の支払を受ける個人に係る使用者（当該個人が法人税法第二条第十五号に規定する役員その他政令で定める者に該当しない場合における当該支払をする者をいう。以下この号において同じ。）から借り入れた借入金（当該住宅の取得等とともにする当該住宅の取得等に係る家屋の敷地の用に供される土地等の取得に要する資金に充てるために当該個人に係る使用者から借り入れた借入金として政令で定めるものを含む。）又は当該個人に係る使用者に対する当該住宅の取得等（当該住宅の取得等とともにする当該住宅の取得等に係る家屋の敷地の用に供される土地等の取得として政令で定めるものを含む。）の対価に係る債務（これらの借入金又は債務に類する債務で政令で定めるものを含む。）で、契約において償還期間又は賦払期間が十年以上の割賦償還又は割賦払の方法により返済し、又は支払うこととされているもの
art-41/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41/par-1/item-4
a loan borrowed from the employer of an individual who receives payment of salary, etc. prescribed in Article 28, paragraph (1) of the Income Tax Act or severance pay or other such compensation prescribed in Article 30, paragraph (1) of that Act (meaning the person who makes that payment, where the individual does not fall under the category of an officer prescribed in Article 2, item (xv) of the Corporation Tax Act or any other person specified by Cabinet Order; hereinafter the same applies in this item), in order to appropriate it for the funds required for the housing acquisition, etc. (including a loan specified by Cabinet Order as one borrowed from the employer of the individual in order to appropriate it for the funds required for the acquisition of land, etc. used as the site of the house pertaining to the housing acquisition, etc. that is carried out together with the housing acquisition, etc.), or a debt pertaining to the consideration for the housing acquisition, etc. (including the acquisition of land, etc. used as the site of the house pertaining to the housing acquisition, etc. that is carried out together with the housing acquisition, etc., which is specified by Cabinet Order) owed to the employer of the individual (including a debt specified by Cabinet Order as being similar to those loans or debts), which is to be repaid or paid under the contract by the method of installment repayment or installment payment over a repayment period or installment payment period of 10 years or more.
machine translation, not official
**第二項** 前項に規定する住宅借入金等特別税額控除額は、その年十二月三十一日における住宅借入金等の金額の合計額（当該合計額が借入限度額を超える場合には、当該借入限度額）に控除率を乗じて計算した金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）とする。
art-41/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-2
The amount of the special tax credit for housing loans, etc. prescribed in the preceding paragraph is the amount calculated by multiplying the total amount of housing loans, etc. as of December 31 of the relevant year (if that total amount exceeds the maximum loan amount, the maximum loan amount) by the credit rate (if that amount includes a fraction of less than 100 yen, the fraction is to be discarded).
machine translation, not official
**第三項** 前項に規定する借入限度額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
art-41/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-3 · https://japanlaw.org/l/332AC0000000026/art-41/par-3
The maximum loan amount prescribed in the preceding paragraph is the amount specified in each of the following items according to the category of cases listed in those items:
machine translation, not official
**一** 居住年が平成二十九年から令和三年までの各年である場合（その居住に係る住宅の取得等が特定取得に該当するものである場合に限る。） 四千万円
art-41/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-3/item-1
if the year of moving in is any year from 2017 to 2021 (limited to where the housing acquisition, etc. pertaining to that residence falls under a specified acquisition): 40 million yen;
machine translation, not official
**二** 居住年が令和四年又は令和五年である場合（その居住に係る住宅の取得等が居住用家屋の新築等又は買取再販住宅の取得に該当するものである場合に限る。） 三千万円
art-41/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-3/item-2
if the year of moving in is 2022 or 2023 (limited to where the housing acquisition, etc. pertaining to that residence falls under the new construction, etc. of a residential house or the acquisition of a renovated resale house): 30 million yen;
machine translation, not official
**三** 居住年が平成二十九年から令和十二年までの各年である場合（居住年が平成二十九年から令和三年までの各年である場合にはその居住に係る住宅の取得等が特定取得に該当するもの以外のものであるときに限り、居住年が令和四年又は令和五年である場合にはその居住に係る住宅の取得等が居住用家屋の新築等又は買取再販住宅の取得に該当するもの以外のものであるときに限る。） 二千万円
art-41/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-41/par-3/item-3
if the year of moving in is any year from 2017 to 2030 (limited, where the year of moving in is any year from 2017 to 2021, to where the housing acquisition, etc. pertaining to that residence falls under something other than a specified acquisition, and, where the year of moving in is 2022 or 2023, to where the housing acquisition, etc. pertaining to that residence falls under something other than the new construction, etc. of a residential house or the acquisition of a renovated resale house): 20 million yen.
machine translation, not official
**第四項** 第二項に規定する控除率は、次の各号に掲げる場合の区分に応じ当該各号に定める割合とする。
art-41/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-4 · https://japanlaw.org/l/332AC0000000026/art-41/par-4
The credit rate prescribed in paragraph (2) is the rate specified in each of the following items according to the category of cases listed in those items:
machine translation, not official
**一** 居住年が平成二十九年から令和三年までの各年である場合 一パーセント
art-41/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-4/item-1
if the year of moving in is any year from 2017 to 2021: 1 percent;
machine translation, not official
**二** 居住年が令和四年から令和十二年までの各年である場合 〇・七パーセント
art-41/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-4/item-2
if the year of moving in is any year from 2022 to 2030: 0.7 percent.
machine translation, not official
**第五項** 第三項に規定する特定取得とは、個人の住宅の取得等に係る対価の額又は費用の額に含まれる消費税額及び地方消費税額の合計額に相当する額が、当該住宅の取得等に係る消費税法第二条第一項第九号に規定する課税資産の譲渡等（第十二項において「課税資産の譲渡等」という。）につき社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）第二条又は第三条の規定による改正後の消費税法第二十九条に規定する税率により課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額の合計額に相当する額である場合における当該住宅の取得等をいう。
art-41/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-5 · https://japanlaw.org/l/332AC0000000026/art-41/par-5
The specified acquisition prescribed in paragraph (3) means the housing acquisition, etc. by an individual in the case where the amount equivalent to the sum of the amount of consumption tax and the amount of local consumption tax included in the amount of consideration or the amount of expenses for the housing acquisition, etc. is the amount equivalent to the sum of the amount of consumption tax to be imposed, with respect to the taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act (referred to in paragraph (12) as "taxable transfer, etc. of assets") pertaining to the housing acquisition, etc., at the tax rate prescribed in Article 29 of the Consumption Tax Act as amended by Article 2 or Article 3 of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012), and the amount of local consumption tax to be imposed using that amount of consumption tax as the tax base.
machine translation, not official
**第六項** 個人が、国内において、認定住宅等の新築等（認定住宅等（次に掲げる家屋をいう。以下この項、第九項、第二十一項から第二十三項まで、第二十六項、第二十八項及び第三十四項において同じ。）の新築又は認定住宅等で建築後使用されたことのないものの取得をいう。以下この項、次項、第九項、第十四項及び第十五項並びに第四十一条の二の二において同じ。）、買取再販認定住宅等の取得（認定住宅等である既存住宅のうち特定増改築等をした家屋で政令で定めるものの当該特定増改築等をした宅地建物取引業者からの取得をいう。以下この項、次項及び第九項並びに第四十一条の二の二において同じ。）又は既存認定住宅等の取得（認定住宅等である既存住宅の取得で買取再販認定住宅等の取得に該当するもの以外のものをいう。次項及び第九項第二号ロ（２）において同じ。）（以下この項、第九項及び第三十一項において「認定住宅等の新築取得等」という。）をして、これらの認定住宅等を平成二十九年一月一日（第三号又は第四号に掲げる家屋にあつては令和四年一月一日）から令和十二年十二月三十一日までの間に第一項の定めるところによりその者の居住の用に供した場合において、当該居住の用に供した日の属する年（次項から第十項までにおいて「居住年」という。）以後十年間（同日の属する年が令和四年から令和七年までの各年であり、かつ、その居住に係る住宅の取得等が認定住宅等の新築等若しくは買取再販認定住宅等の取得に該当するものである場合又は同日の属する年が令和八年から令和十二年までの各年である場合には、十三年間）の各年（同日以後その年の十二月三十一日まで引き続きその居住の用に供している年に限る。以下この項及び次条第一項において「認定住宅等特例適用年」という。）において当該認定住宅等の新築取得等に係る住宅借入金等（以下この項において「認定住宅等借入金等」という。）の金額を有するときは、その者の選択により、当該認定住宅等特例適用年における第一項に規定する住宅借入金等特別税額控除額は、第二項の規定にかかわらず、その年十二月三十一日における認定住宅等借入金等の金額の合計額（当該合計額が認定住宅等借入限度額を超える場合には、当該認定住宅等借入限度額）に認定住宅等控除率を乗じて計算した金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）として、この条、次条及び第四十一条の二の二の規定を適用することができる。この場合において、第二十一項中「第一項に」とあるのは「第六項に」と、第二十二項中「の第一項」とあるのは「の第六項」と、「同項」とあるのは「第一項」と、第二十三項中「の第一項」とあるのは「の第六項」と、第二十五項中「の同項」とあるのは「の第六項」と、「同項の規定は適用せず」とあるのは「第一項の規定は適用せず」と、第二十六項中「の同項」とあるのは「の第六項」と、「同項の」とあるのは「第一項の」と、第二十八項中「（同項」とあるのは「（第六項」と、「）は、同項」とあるのは「）は、第一項」と、第三十一項及び第三十四項中「（同項」とあるのは「（第六項」と、「、同項に」とあるのは「、第一項に」とする。
art-41/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-6 · https://japanlaw.org/l/332AC0000000026/art-41/par-6
Where an individual, in Japan, carries out the new construction, etc. of a certified house, etc. (meaning the new construction of a certified house, etc. (meaning any of the following houses; hereinafter the same applies in this paragraph, paragraph (9), paragraphs (21) through (23), paragraph (26), paragraph (28) and paragraph (34)) or the acquisition of a certified house, etc. that has not been used since its construction; hereinafter the same applies in this paragraph, the following paragraph, paragraph (9), paragraph (14), paragraph (15) and Article 41-2-2), the acquisition of a renovated resale certified house, etc. (meaning the acquisition, from a real estate broker that has carried out the specified extension or remodeling, etc., of a house specified by Cabinet Order on which specified extension or remodeling, etc. has been carried out, out of existing houses that are certified houses, etc.; hereinafter the same applies in this paragraph, the following paragraph, paragraph (9) and Article 41-2-2), or the acquisition of an existing certified house, etc. (meaning the acquisition of an existing house that is a certified house, etc., other than one that falls under the acquisition of a renovated resale certified house, etc.; the same applies in the following paragraph and paragraph (9), item (ii), (b), 2.) (hereinafter referred to in this paragraph, paragraph (9) and paragraph (31) as "building or acquiring a certified house, etc."), and begins to use the certified house, etc. as the individual's residence, in the manner prescribed in paragraph (1), during the period from January 1, 2017 (for a house listed in item (iii) or item (iv), January 1, 2022) to December 31, 2030, if, in each year within the 10 years from the year that includes the day on which the individual began to use it as their residence (referred to in the following paragraph through paragraph (10) as the "year of moving in") onward (or within 13 years, if the year that includes that day is any year from 2022 to 2025 and the housing acquisition, etc. pertaining to that residence falls under the new construction, etc. of a certified house, etc. or the acquisition of a renovated resale certified house, etc., or if the year that includes that day is any year from 2026 to 2030) (limited to a year in which the individual continuously uses it as their residence from that day until December 31 of that year; hereinafter referred to in this paragraph and paragraph (1) of the following Article as a "special application year for a certified house, etc."), the individual has the amount of housing loans, etc. pertaining to the building or acquiring a certified house, etc. (hereinafter referred to in this paragraph as "housing loans, etc. for a certified house, etc."), the individual may choose to apply the provisions of this Article, the following Article and Article 41-2-2 with the amount of the special tax credit for housing loans, etc. prescribed in paragraph (1) for that special application year for a certified house, etc. being, notwithstanding the provisions of paragraph (2), the amount calculated by multiplying the total amount of housing loans, etc. for a certified house, etc. as of December 31 of the relevant year (if that total amount exceeds the maximum loan amount for a certified house, etc., that maximum loan amount for a certified house, etc.) by the credit rate for a certified house, etc. (if that amount includes a fraction of less than 100 yen, the fraction is to be discarded). In this case, in paragraph (21), the phrase "paragraph (1)" is deemed to be replaced with "paragraph (6)"; in paragraph (22), the phrase "of paragraph (1)" is deemed to be replaced with "of paragraph (6)", and the phrase "that paragraph" with "paragraph (1)"; in paragraph (23), the phrase "of paragraph (1)" is deemed to be replaced with "of paragraph (6)"; in paragraph (25), the phrase "of that paragraph" is deemed to be replaced with "of paragraph (6)", and the phrase "the provisions of that paragraph do not apply" with "the provisions of paragraph (1) do not apply"; in paragraph (26), the phrase "of that paragraph" is deemed to be replaced with "of paragraph (6)", and the phrase "that paragraph" with "paragraph (1)"; in paragraph (28), the phrase "(that paragraph" is deemed to be replaced with "(paragraph (6)", and the phrase "), that paragraph" with "), paragraph (1)"; and in paragraph (31) and paragraph (34), the phrase "(that paragraph" is deemed to be replaced with "(paragraph (6)", and the phrase ", that paragraph" with ", paragraph (1)".
machine translation, not official
**一** 住宅の用に供する長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）第十一条第一項に規定する認定長期優良住宅に該当する家屋で政令で定めるもの
art-41/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-6/item-1
a house used as a dwelling that falls under the category of a certified long-life quality house prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008) and is specified by Cabinet Order;
machine translation, not official
**二** 住宅の用に供する都市の低炭素化の促進に関する法律第二条第三項に規定する低炭素建築物に該当する家屋で政令で定めるもの又は同法第十六条の規定により低炭素建築物とみなされる同法第九条第一項に規定する特定建築物に該当する家屋で政令で定めるもの
art-41/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-6/item-2
a house used as a dwelling that falls under the category of a low-carbon building prescribed in Article 2, paragraph (3) of the Act on Promotion of Low-Carbon Cities and is specified by Cabinet Order, or a house that falls under the category of a specified building prescribed in Article 9, paragraph (1) of that Act which is deemed to be a low-carbon building pursuant to the provisions of Article 16 of that Act, and is specified by Cabinet Order;
machine translation, not official
**三** 特定エネルギー消費性能向上住宅（前二号に掲げる家屋以外の家屋で、エネルギーの使用の合理化に著しく資する住宅の用に供する家屋として政令で定めるものをいう。次項及び第九項第二号において同じ。）
art-41/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-41/par-6/item-3
a specified energy consumption performance-improved house (meaning a house other than the houses listed in the preceding two items that is specified by Cabinet Order as a house used as a dwelling that significantly contributes to the rational use of energy; the same applies in the following paragraph and paragraph (9), item (ii));
machine translation, not official
**四** エネルギー消費性能向上住宅（前三号に掲げる家屋以外の家屋で、エネルギーの使用の合理化に資する住宅の用に供する家屋として政令で定めるものをいう。次項、第九項第三号及び第四号並びに第二十五項において同じ。）
art-41/par-6/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-41/par-6/item-4
an energy-efficient house (meaning a house other than the houses listed in the preceding three items that is specified by Cabinet Order as a house used as a dwelling that contributes to the rational use of energy; the same applies in the following paragraph, paragraph (9), item (iii) and item (iv) and paragraph (25)).
machine translation, not official
**第七項** 前項に規定する認定住宅等借入限度額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
art-41/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7 · https://japanlaw.org/l/332AC0000000026/art-41/par-7
The maximum loan amount for a certified house, etc. prescribed in the preceding paragraph is the amount specified in each of the following items according to the category of cases listed in those items:
machine translation, not official
**一** 居住年が平成二十九年から令和五年までの各年である場合（次に掲げる当該居住年の区分に応じそれぞれ次に定める場合に限る。） 五千万円
art-41/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-1
if the year of moving in is any year from 2017 to 2023 (limited to the case specified in each of the following according to the category of the year of moving in listed therein): 50 million yen;
machine translation, not official
**イ** 平成二十九年から令和三年までの各年 その居住に係る住宅の取得等が特定取得（第五項に規定する特定取得をいう。第五号イにおいて同じ。）に該当するものである場合
art-41/par-7/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-1/sub-1
any year from 2017 to 2021: where the housing acquisition, etc. pertaining to that residence falls under a specified acquisition (meaning a specified acquisition prescribed in paragraph (5); the same applies in item (v), (a));
machine translation, not official
**ロ** 令和四年又は令和五年 その居住に係る家屋が認定住宅（前項第一号又は第二号に掲げる家屋をいう。以下この項並びに第九項第一号及び第二号ロ（２）において同じ。）であり、かつ、その居住に係る住宅の取得等が認定住宅等の新築等又は買取再販認定住宅等の取得に該当するものである場合
art-41/par-7/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-1/sub-2
2022 or 2023: where the house pertaining to that residence is a certified house (meaning a house listed in item (i) or item (ii) of the preceding paragraph; hereinafter the same applies in this paragraph and paragraph (9), item (i) and item (ii), (b), 2.) and the housing acquisition, etc. pertaining to that residence falls under the new construction, etc. of a certified house, etc. or the acquisition of a renovated resale certified house, etc.
machine translation, not official
**二** 居住年が令和四年から令和十二年までの各年である場合（次に掲げる当該居住年の区分に応じそれぞれ次に定める場合に限る。） 四千五百万円
art-41/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-2
if the year of moving in is any year from 2022 to 2030 (limited to the case specified in each of the following according to the category of the year of moving in listed therein): 45 million yen;
machine translation, not official
**イ** 令和四年又は令和五年 その居住に係る家屋が特定エネルギー消費性能向上住宅であり、かつ、その居住に係る住宅の取得等が認定住宅等の新築等又は買取再販認定住宅等の取得に該当するものである場合
art-41/par-7/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-2/sub-1
2022 or 2023: where the house pertaining to that residence is a specified energy consumption performance-improved house and the housing acquisition, etc. pertaining to that residence falls under the new construction, etc. of a certified house, etc. or the acquisition of a renovated resale certified house, etc.;
machine translation, not official
**ロ** 令和六年から令和十二年までの各年 その居住に係る家屋が認定住宅であり、かつ、その居住に係る住宅の取得等が認定住宅等の新築等又は買取再販認定住宅等の取得に該当するものである場合
art-41/par-7/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-2/sub-2
any year from 2024 to 2030: where the house pertaining to that residence is a certified house and the housing acquisition, etc. pertaining to that residence falls under the new construction, etc. of a certified house, etc. or the acquisition of a renovated resale certified house, etc.
machine translation, not official
**三** 居住年が令和四年又は令和五年である場合（その居住に係る家屋がエネルギー消費性能向上住宅であり、かつ、その居住に係る住宅の取得等が認定住宅等の新築等又は買取再販認定住宅等の取得に該当するものである場合に限る。） 四千万円
art-41/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-3
if the year of moving in is 2022 or 2023 (limited to where the house pertaining to that residence is an energy-efficient house and the housing acquisition, etc. pertaining to that residence falls under the new construction, etc. of a certified house, etc. or the acquisition of a renovated resale certified house, etc.): 40 million yen;
machine translation, not official
**四** 居住年が令和六年から令和十二年までの各年である場合（次に掲げる当該居住年の区分に応じそれぞれ次に定める場合に限る。） 三千五百万円
art-41/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-4
if the year of moving in is any year from 2024 to 2030 (limited to the case specified in each of the following according to the category of the year of moving in listed therein): 35 million yen;
machine translation, not official
**イ** 令和六年又は令和七年 その居住に係る家屋が特定エネルギー消費性能向上住宅であり、かつ、その居住に係る住宅の取得等が認定住宅等の新築等又は買取再販認定住宅等の取得に該当するものである場合
art-41/par-7/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-4/sub-1
2024 or 2025: where the house pertaining to that residence is a specified energy consumption performance-improved house and the housing acquisition, etc. pertaining to that residence falls under the new construction, etc. of a certified house, etc. or the acquisition of a renovated resale certified house, etc.;
machine translation, not official
**ロ** 令和八年から令和十二年までの各年 次に掲げる場合
art-41/par-7/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-4/sub-2
any year from 2026 to 2030: the following cases:
machine translation, not official
**（１）** その居住に係る家屋が特定エネルギー消費性能向上住宅であり、かつ、その居住に係る住宅の取得等が認定住宅等の新築等又は買取再販認定住宅等の取得に該当するものである場合
art-41/par-7/item-4/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-4/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-4/sub-2/sub2-1
where the house pertaining to that residence is a specified energy consumption performance-improved house and the housing acquisition, etc. pertaining to that residence falls under the new construction, etc. of a certified house, etc. or the acquisition of a renovated resale certified house, etc.;
machine translation, not official
**（２）** その居住に係る家屋が認定住宅又は特定エネルギー消費性能向上住宅であり、かつ、その居住に係る住宅の取得等が既存認定住宅等の取得に該当するものである場合
art-41/par-7/item-4/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-4/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-4/sub-2/sub2-2
where the house pertaining to that residence is a certified house or a specified energy consumption performance-improved house and the housing acquisition, etc. pertaining to that residence falls under the acquisition of an existing certified house, etc.
machine translation, not official
**五** 居住年が平成二十九年から令和七年までの各年である場合（次に掲げる当該居住年の区分に応じそれぞれ次に定める場合に限る。） 三千万円
art-41/par-7/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-5 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-5
if the year of moving in is any year from 2017 to 2025 (limited to the case specified in each of the following according to the category of the year of moving in listed therein): 30 million yen;
machine translation, not official
**イ** 平成二十九年から令和三年までの各年 その居住に係る住宅の取得等が特定取得に該当するもの以外のものである場合
art-41/par-7/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-5/sub-1
any year from 2017 to 2021: where the housing acquisition, etc. pertaining to that residence falls under something other than a specified acquisition;
machine translation, not official
**ロ** 令和四年又は令和五年 その居住に係る住宅の取得等が既存認定住宅等の取得に該当するものである場合
art-41/par-7/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-5/sub-2
2022 or 2023: where the housing acquisition, etc. pertaining to that residence falls under the acquisition of an existing certified house, etc.;
machine translation, not official
**ハ** 令和六年又は令和七年 次に掲げる場合
art-41/par-7/item-5/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-5/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-5/sub-3
2024 or 2025: the following cases:
machine translation, not official
**（１）** その居住に係る家屋がエネルギー消費性能向上住宅である場合
art-41/par-7/item-5/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-5/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-5/sub-3/sub2-1
where the house pertaining to that residence is an energy-efficient house;
machine translation, not official
**（２）** その居住に係る家屋が認定住宅又は特定エネルギー消費性能向上住宅であり、かつ、その居住に係る住宅の取得等が既存認定住宅等の取得に該当するものである場合
art-41/par-7/item-5/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-5/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-5/sub-3/sub2-2
where the house pertaining to that residence is a certified house or a specified energy consumption performance-improved house and the housing acquisition, etc. pertaining to that residence falls under the acquisition of an existing certified house, etc.
machine translation, not official
**六** 居住年が令和八年から令和十二年までの各年である場合（その居住に係る家屋がエネルギー消費性能向上住宅である場合に限る。） 二千万円
art-41/par-7/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-7/item-6 · https://japanlaw.org/l/332AC0000000026/art-41/par-7/item-6
if the year of moving in is any year from 2026 to 2030 (limited to where the house pertaining to that residence is an energy-efficient house): 20 million yen.
machine translation, not official
**第八項** 第六項に規定する認定住宅等控除率は、居住年が平成二十九年から令和三年までの各年である場合には一パーセントとし、居住年が令和四年から令和十二年までの各年である場合には〇・七パーセントとする。
art-41/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-8 · https://japanlaw.org/l/332AC0000000026/art-41/par-8
The credit rate for a certified house, etc. prescribed in paragraph (6) is 1 percent if the year of moving in is any year from 2017 to 2021, and 0.7 percent if the year of moving in is any year from 2022 to 2030.
machine translation, not official
**第九項** 個人で、年齢四十歳未満であつて配偶者を有する者、年齢四十歳以上であつて年齢四十歳未満の配偶者を有する者又は年齢十九歳未満の所得税法第二条第一項第三十四号に規定する扶養親族を有する者（以下この項において「特例対象個人」という。）が、第六項の規定を適用する場合（認定住宅等の新築等若しくは買取再販認定住宅等の取得をし、かつ、当該認定住宅等の新築等をした認定住宅等（第十八項の規定により認定住宅等とみなされる同項に規定する特例認定住宅等を含む。）若しくは買取再販認定住宅等の取得をした家屋を令和六年一月一日から令和七年十二月三十一日までの間に第一項の定めるところにより当該特例対象個人の居住の用に供した場合又は認定住宅等の新築取得等をした認定住宅等（第十八項の規定により認定住宅等とみなされる同項に規定する特例認定住宅等を除く。）を令和八年一月一日から令和十二年十二月三十一日までの間に第一項の定めるところにより当該特例対象個人の居住の用に供した場合に限る。）における第七項に規定する認定住宅等借入限度額は、同項の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める金額とすることができる。
art-41/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-9 · https://japanlaw.org/l/332AC0000000026/art-41/par-9
With regard to an individual who is under 40 years of age and has a spouse, an individual who is 40 years of age or more and has a spouse under 40 years of age, or an individual who has a dependent relative under 19 years of age prescribed in Article 2, paragraph (1), item (xxxiv) of the Income Tax Act (hereinafter referred to in this paragraph as a "special eligible individual"), the maximum loan amount for a certified house, etc. prescribed in paragraph (7) in the case where the special eligible individual applies the provisions of paragraph (6) (limited to where the individual has carried out the new construction, etc. of a certified house, etc. or the acquisition of a renovated resale certified house, etc. and begins to use the certified house, etc. for which the new construction, etc. of a certified house, etc. has been carried out (including a special certified house, etc. prescribed in paragraph (18) that is deemed to be a certified house, etc. pursuant to the provisions of that paragraph) or the house for which the acquisition of a renovated resale certified house, etc. has been carried out as the residence of the special eligible individual, in the manner prescribed in paragraph (1), during the period from January 1, 2024 to December 31, 2025, or where the individual has carried out building or acquiring a certified house, etc. and begins to use the certified house, etc. (excluding a special certified house, etc. prescribed in paragraph (18) that is deemed to be a certified house, etc. pursuant to the provisions of that paragraph) as the residence of the special eligible individual, in the manner prescribed in paragraph (1), during the period from January 1, 2026 to December 31, 2030) may, notwithstanding the provisions of that paragraph, be the amount specified in each of the following items according to the category of cases listed in those items:
machine translation, not official
**一** 居住年が令和六年から令和十二年までの各年である場合（その居住に係る家屋が認定住宅であり、かつ、その居住に係る住宅の取得等が認定住宅等の新築等又は買取再販認定住宅等の取得に該当するものである場合に限る。） 五千万円
art-41/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-9/item-1
where the year of moving in is any year from 2024 to 2030 (limited to where the house relating to the residence is a certified house and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc.): 50,000,000 yen;
machine translation, not official
**二** 居住年が令和六年から令和十二年までの各年である場合（次に掲げる当該居住年の区分に応じそれぞれ次に定める場合に限る。） 四千五百万円
art-41/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-9/item-2
where the year of moving in is any year from 2024 to 2030 (limited to the cases specified in the following for the categories of the year of moving in listed therein): 45,000,000 yen;
machine translation, not official
**イ** 令和六年又は令和七年 その居住に係る家屋が特定エネルギー消費性能向上住宅であり、かつ、その居住に係る住宅の取得等が認定住宅等の新築等又は買取再販認定住宅等の取得に該当するものである場合
art-41/par-9/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-9/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-9/item-2/sub-1
2024 or 2025: where the house relating to the residence is a specified energy consumption performance-improved house and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc.;
machine translation, not official
**ロ** 令和八年から令和十二年までの各年 次に掲げる場合
art-41/par-9/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-9/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-9/item-2/sub-2
each year from 2026 to 2030: the following cases:
machine translation, not official
**（１）** その居住に係る家屋が特定エネルギー消費性能向上住宅であり、かつ、その居住に係る住宅の取得等が認定住宅等の新築等又は買取再販認定住宅等の取得に該当するものである場合
art-41/par-9/item-2/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-9/item-2/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-9/item-2/sub-2/sub2-1
where the house relating to the residence is a specified energy consumption performance-improved house and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc.;
machine translation, not official
**（２）** その居住に係る家屋が認定住宅又は特定エネルギー消費性能向上住宅であり、かつ、その居住に係る住宅の取得等が既存認定住宅等の取得に該当するものである場合
art-41/par-9/item-2/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-9/item-2/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-9/item-2/sub-2/sub2-2
where the house relating to the residence is a certified house or a specified energy consumption performance-improved house and the housing acquisition, etc. relating to the residence falls under acquisition of an existing certified house, etc.;
machine translation, not official
**三** 居住年が令和六年又は令和七年である場合（その居住に係る家屋がエネルギー消費性能向上住宅であり、かつ、その居住に係る住宅の取得等が認定住宅等の新築等又は買取再販認定住宅等の取得に該当するものである場合に限る。） 四千万円
art-41/par-9/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-9/item-3 · https://japanlaw.org/l/332AC0000000026/art-41/par-9/item-3
where the year of moving in is 2024 or 2025 (limited to where the house relating to the residence is an energy-efficient house and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc.): 40,000,000 yen;
machine translation, not official
**四** 居住年が令和八年から令和十二年までの各年である場合（その居住に係る家屋がエネルギー消費性能向上住宅である場合に限る。） 三千万円
art-41/par-9/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-9/item-4 · https://japanlaw.org/l/332AC0000000026/art-41/par-9/item-4
where the year of moving in is any year from 2026 to 2030 (limited to where the house relating to the residence is an energy-efficient house): 30,000,000 yen.
machine translation, not official
**第十項** 前項の個人若しくは配偶者の年齢が四十歳未満であるかどうか若しくは同項の扶養親族の年齢が十九歳未満であるかどうか又はその者が同項の個人の配偶者若しくは同項の扶養親族に該当するかどうかの判定は、居住年の十二月三十一日（これらの者が年の中途において死亡した場合には、その死亡の時）の現況によるものとする。
art-41/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-10 · https://japanlaw.org/l/332AC0000000026/art-41/par-10
Whether the individual or the spouse referred to in the preceding paragraph is less than 40 years of age or whether the dependent referred to in that paragraph is less than 19 years of age, or whether a person falls under the spouse of the individual or a dependent referred to in that paragraph, is to be determined based on the circumstances as of December 31 of the year of moving in (or, where any of those persons dies during the year, as of the time of the death).
machine translation, not official
**第十一項** 個人が、住宅の取得等で特別特定取得に該当するものをし、かつ、当該住宅の取得等をした居住用家屋若しくは既存住宅又は第一項の増改築等をした家屋（当該増改築等に係る部分に限る。）を令和元年十月一日から令和二年十二月三十一日までの間に同項の定めるところによりその者の居住の用に供した場合において、当該居住の用に供した日の属する年（以下この項及び第十四項において「居住年」という。）から十年目に該当する年以後居住年から十二年目に該当する年までの各年（同日以後その年の十二月三十一日まで引き続きその居住の用に供している年に限る。以下この項及び次条第一項において「特別特定適用年」という。）において当該住宅の取得等に係る住宅借入金等（以下この項において「特別特定住宅借入金等」という。）の金額を有するときは、当該特別特定適用年を第一項に規定する適用年とし、その年十二月三十一日における特別特定住宅借入金等の金額の合計額（当該合計額が四千万円を超える場合には、四千万円）に一パーセントを乗じて計算した金額（当該金額が控除限度額を超える場合には控除限度額とし、当該金額に百円未満の端数があるときはこれを切り捨てる。）を当該特別特定適用年における同項に規定する住宅借入金等特別税額控除額として、この条、次条及び第四十一条の二の二の規定を適用することができる。この場合において、同項中「十年間（居住年が令和四年又は令和五年であり、かつ、その居住に係る住宅の取得等が居住用家屋の新築等又は買取再販住宅の取得に該当するものである場合には、十三年間）」とあり、及び第二十一項中「第一項に規定する十年間」とあるのは「十三年間」と、第二十二項中「第一項に規定する十年間」とあるのは「十三年間」と、「同項」とあるのは「第一項」と、第二十三項中「第一項に規定する十年間」とあり、並びに第二十八項、第三十一項及び第三十四項中「十年間（同項に規定する十年間をいう。）」とあるのは「十三年間」とする。
art-41/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-11 · https://japanlaw.org/l/332AC0000000026/art-41/par-11
If an individual has made a housing acquisition, etc. that falls under a special specified acquisition, and has used the residential house or existing house for which the housing acquisition, etc. was made, or the house on which the extension, rebuilding, etc. referred to in paragraph (1) was carried out (limited to the part relating to the extension, rebuilding, etc.), as his or her own residence as provided in that paragraph during the period from October 1, 2019 to December 31, 2020, and has an amount of housing loans, etc. relating to the housing acquisition, etc. (hereinafter referred to as "special specified housing loans, etc." in this paragraph) in each year from the year that is the tenth year counting from the year that includes the date on which it was used as the residence (hereinafter referred to as the "year of moving in" in this paragraph and paragraph (14)) to the year that is the twelfth year counting from the year of moving in (limited to a year in which the individual has continuously used it as his or her residence from that date to December 31 of that year; hereinafter referred to as a "special specified applicable year" in this paragraph and paragraph (1) of the following Article), the individual may apply the provisions of this Article, the following Article and Article 41-2-2, with the special specified applicable year as the applicable year prescribed in paragraph (1), and with the amount calculated by multiplying the total amount of special specified housing loans, etc. as of December 31 of that year (or 40,000,000 yen, if the total amount exceeds 40,000,000 yen) by 1 percent (or the maximum credit, if that amount exceeds the maximum credit, with any fraction of less than 100 yen in that amount rounded down) as the amount of the special tax credit for housing loans, etc. prescribed in that paragraph for the special specified applicable year. In this case, the phrase "10 years (or 13 years, if the year of moving in is 2022 or 2023 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a residential house or acquisition of a renovated resale house)" in that paragraph and the phrase "10 years prescribed in paragraph (1)" in paragraph (21) are deemed to be replaced with "13 years"; the phrase "10 years prescribed in paragraph (1)" in paragraph (22) is deemed to be replaced with "13 years", and the phrase "that paragraph" in that paragraph with "paragraph (1)"; and the phrase "10 years prescribed in paragraph (1)" in paragraph (23) and the phrase "10 years (meaning the 10 years prescribed in that paragraph)" in paragraphs (28), (31) and (34) are deemed to be replaced with "13 years".
machine translation, not official
**第十二項** 前項に規定する特別特定取得とは、個人の住宅の取得等に係る対価の額又は費用の額に含まれる消費税額及び地方消費税額の合計額に相当する額が、当該住宅の取得等に係る課税資産の譲渡等につき社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）第三条の規定による改正後の消費税法第二十九条に規定する税率により課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額の合計額に相当する額である場合における当該住宅の取得等をいう。
art-41/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-12 · https://japanlaw.org/l/332AC0000000026/art-41/par-12
The term "special specified acquisition" prescribed in the preceding paragraph means a housing acquisition, etc. of an individual in the case where the amount equivalent to the total of the amount of consumption tax and the amount of local consumption tax included in the amount of consideration or the amount of expenses for the housing acquisition, etc. is the amount equivalent to the total of the amount of consumption tax to be imposed on the taxable transfer, etc. of assets relating to the housing acquisition, etc. at the tax rate prescribed in Article 29 of the Consumption Tax Act as amended by the provisions of Article 3 of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012) and the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base.
machine translation, not official
**第十三項** 第十一項の控除限度額は、当該住宅の取得等で特別特定取得（前項に規定する特別特定取得をいう。次項及び第十五項において同じ。）に該当するものに係る対価の額又は費用の額から当該住宅の取得等に係る対価の額又は費用の額に含まれる消費税額及び地方消費税額の合計額に相当する額を控除した残額として政令で定める金額（当該金額が四千万円を超える場合には、四千万円）に二パーセントを乗じて計算した金額を三で除して計算した金額とする。
art-41/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-13 · https://japanlaw.org/l/332AC0000000026/art-41/par-13
The maximum credit referred to in paragraph (11) is the amount calculated by multiplying the amount specified by Cabinet Order as the remaining amount after deducting, from the amount of consideration or the amount of expenses relating to the housing acquisition, etc. that falls under a special specified acquisition (meaning a special specified acquisition prescribed in the preceding paragraph; the same applies in the following paragraph and paragraph (15)), the amount equivalent to the total of the amount of consumption tax and the amount of local consumption tax included in the amount of consideration or the amount of expenses for the housing acquisition, etc. (or 40,000,000 yen, if that amount exceeds 40,000,000 yen) by 2 percent and dividing the result by three.
machine translation, not official
**第十四項** 個人が、認定住宅等の新築等で特別特定取得に該当するものをし、かつ、当該認定住宅等の新築等をした家屋を令和元年十月一日から令和二年十二月三十一日までの間に第一項の定めるところによりその者の居住の用に供した場合（居住年から九年目に該当する年において当該認定住宅等の新築等に係る第六項に規定する認定住宅等借入金等の金額につき、同項の規定によりこの条、次条又は第四十一条の二の二の規定の適用を受けている場合その他の政令で定める場合に限る。）において、居住年から十年目に該当する年以後居住年から十二年目に該当する年までの各年（当該居住の用に供した日以後その年の十二月三十一日まで引き続きその居住の用に供している年に限る。以下この項及び次条第一項において「認定住宅特別特定適用年」という。）において当該認定住宅等の新築等に係る住宅借入金等（以下この項において「認定特別特定住宅借入金等」という。）の金額を有するときは、第十一項の規定にかかわらず、当該認定住宅特別特定適用年を第一項に規定する適用年とし、その年十二月三十一日における認定特別特定住宅借入金等の金額の合計額（当該合計額が五千万円を超える場合には、五千万円）に一パーセントを乗じて計算した金額（当該金額が認定住宅控除限度額を超える場合には認定住宅控除限度額とし、当該金額に百円未満の端数があるときはこれを切り捨てる。）を当該認定住宅特別特定適用年における同項に規定する住宅借入金等特別税額控除額として、この条、次条及び第四十一条の二の二の規定を適用することができる。この場合において、同項中「十年間（居住年が令和四年又は令和五年であり、かつ、その居住に係る住宅の取得等が居住用家屋の新築等又は買取再販住宅の取得に該当するものである場合には、十三年間）」とあり、及び第二十一項中「第一項に規定する十年間」とあるのは「十三年間」と、第二十二項中「第一項に規定する十年間」とあるのは「十三年間」と、「同項」とあるのは「第一項」と、第二十三項中「第一項に規定する十年間」とあり、並びに第二十八項、第三十一項及び第三十四項中「十年間（同項に規定する十年間をいう。）」とあるのは「十三年間」とする。
art-41/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-14 · https://japanlaw.org/l/332AC0000000026/art-41/par-14
If an individual has made new construction, etc. of a certified house, etc. that falls under a special specified acquisition, and has used the house for which the new construction, etc. of the certified house, etc. was made as his or her own residence as provided in paragraph (1) during the period from October 1, 2019 to December 31, 2020 (limited to the case where, in the year that is the ninth year counting from the year of moving in, the individual is applying the provisions of this Article, the following Article or Article 41-2-2 pursuant to the provisions of paragraph (6) with regard to the amount of housing loans, etc. for a certified house, etc. prescribed in that paragraph relating to the new construction, etc. of the certified house, etc., or any other case specified by Cabinet Order), and has an amount of housing loans, etc. relating to the new construction, etc. of the certified house, etc. (hereinafter referred to as "housing loans, etc. for a certified house in a special specified acquisition" in this paragraph) in each year from the year that is the tenth year to the year that is the twelfth year counting from the year of moving in (limited to a year in which the individual has continuously used it as his or her residence from the date on which it was used as the residence to December 31 of that year; hereinafter referred to as a "special specified application year for a certified house" in this paragraph and paragraph (1) of the following Article), the individual may, notwithstanding the provisions of paragraph (11), apply the provisions of this Article, the following Article and Article 41-2-2, with the special specified application year for a certified house as the applicable year prescribed in paragraph (1), and with the amount calculated by multiplying the total amount of housing loans, etc. for a certified house in a special specified acquisition as of December 31 of that year (or 50,000,000 yen, if the total amount exceeds 50,000,000 yen) by 1 percent (or the maximum credit for a certified house, if that amount exceeds the maximum credit for a certified house, with any fraction of less than 100 yen in that amount rounded down) as the amount of the special tax credit for housing loans, etc. prescribed in that paragraph for the special specified application year for a certified house. In this case, the phrase "10 years (or 13 years, if the year of moving in is 2022 or 2023 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a residential house or acquisition of a renovated resale house)" in that paragraph and the phrase "10 years prescribed in paragraph (1)" in paragraph (21) are deemed to be replaced with "13 years"; the phrase "10 years prescribed in paragraph (1)" in paragraph (22) is deemed to be replaced with "13 years", and the phrase "that paragraph" in that paragraph with "paragraph (1)"; and the phrase "10 years prescribed in paragraph (1)" in paragraph (23) and the phrase "10 years (meaning the 10 years prescribed in that paragraph)" in paragraphs (28), (31) and (34) are deemed to be replaced with "13 years".
machine translation, not official
**第十五項** 前項の認定住宅控除限度額は、当該認定住宅等の新築等で特別特定取得に該当するものに係る対価の額から当該認定住宅等の新築等に係る対価の額に含まれる消費税額及び地方消費税額の合計額に相当する額を控除した残額として政令で定める金額（当該金額が五千万円を超える場合には、五千万円）に二パーセントを乗じて計算した金額を三で除して計算した金額とする。
art-41/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-15 · https://japanlaw.org/l/332AC0000000026/art-41/par-15
The maximum credit for a certified house referred to in the preceding paragraph is the amount calculated by multiplying the amount specified by Cabinet Order as the remaining amount after deducting, from the amount of consideration relating to the new construction, etc. of the certified house, etc. that falls under a special specified acquisition, the amount equivalent to the total of the amount of consumption tax and the amount of local consumption tax included in the amount of consideration for the new construction, etc. of the certified house, etc. (or 50,000,000 yen, if that amount exceeds 50,000,000 yen) by 2 percent and dividing the result by three.
machine translation, not official
**第十六項** 個人が、国内において、小規模居住用家屋（住宅の用に供する家屋のうち小規模なものとして政令で定めるものをいう。次項から第十九項までにおいて同じ。）で令和五年十二月三十一日以前に建築基準法第六条第一項の規定による確認（第二十五項及び第二十六項において「建築確認」という。）を受けているもの（以下この項において「特例居住用家屋」という。）の新築又は特例居住用家屋で建築後使用されたことのないものの取得（以下この項において「特例居住用家屋の新築等」という。）をした場合には、当該特例居住用家屋の新築等は第一項に規定する居住用家屋の新築等に該当するものと、当該特例居住用家屋は居住用家屋とそれぞれみなして、同項、第三十一項及び第三十四項の規定を適用することができる。ただし、第一項に規定する適用年のうち、その者のその年分の所得税に係るその年の合計所得金額が千万円を超える年については、この限りでない。
art-41/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-16 · https://japanlaw.org/l/332AC0000000026/art-41/par-16
If an individual has, in Japan, made new construction of a small residential house (meaning a house used for residential purposes that is specified by Cabinet Order as being small; the same applies in the following paragraph through paragraph (19)) that has received the confirmation under Article 6, paragraph (1) of the Building Standards Act (referred to as "building confirmation" in paragraphs (25) and (26)) on or before December 31, 2023 (hereinafter referred to as a "special residential house" in this paragraph), or an acquisition of a special residential house that has not been used since its construction (hereinafter referred to as "new construction, etc. of a special residential house" in this paragraph), the individual may apply the provisions of paragraph (1), paragraph (31) and paragraph (34), deeming the new construction, etc. of the special residential house to fall under new construction, etc. of a residential house prescribed in paragraph (1), and the special residential house to be a residential house; provided, however, that this does not apply to any year, among the applicable years prescribed in paragraph (1), in which the individual's total income for that year relating to income tax for that year exceeds 10,000,000 yen.
machine translation, not official
**第十七項** 個人が、国内において、特例買取再販住宅の取得（建築後使用されたことのある小規模居住用家屋で耐震基準に適合するものとして政令で定めるもの（以下この項及び次項において「特例既存住宅」という。）のうち特定増改築等をした家屋で政令で定めるものの当該特定増改築等をした宅地建物取引業者からの取得をいう。以下この項において同じ。）、特例既存住宅の取得（特例買取再販住宅の取得を除く。以下この項において同じ。）又は第一項に規定するその者の居住の用に供する家屋で政令で定めるものの特例増改築等をした場合には、当該特例買取再販住宅の取得は同項に規定する買取再販住宅の取得に該当するものと、当該特例既存住宅の取得は同項に規定する既存住宅の取得に該当するものと、当該特例増改築等は同項に規定する増改築等に該当するものと、当該特例既存住宅は同項に規定する既存住宅と、当該特例増改築等をした家屋（当該特例増改築等に係る部分に限る。）は同項に規定する増改築等をした家屋とそれぞれみなして、同項、第三十一項及び第三十四項の規定を適用することができる。ただし、第一項に規定する適用年のうち、その者のその年分の所得税に係るその年の合計所得金額が千万円を超える年については、この限りでない。
art-41/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-17 · https://japanlaw.org/l/332AC0000000026/art-41/par-17
If an individual has, in Japan, made an acquisition of a special renovated resale house (meaning an acquisition, from a real estate broker that carried out specified extension, rebuilding, etc., of a house specified by Cabinet Order on which the specified extension, rebuilding, etc. has been carried out, out of the small residential houses that have been used since their construction and that are specified by Cabinet Order as conforming to earthquake resistance standards (each hereinafter referred to as a "special existing house" in this paragraph and the following paragraph); the same applies hereinafter in this paragraph), an acquisition of a special existing house (excluding an acquisition of a special renovated resale house; the same applies hereinafter in this paragraph), or special extension, rebuilding, etc. of a house specified by Cabinet Order that the individual uses as his or her own residence as prescribed in paragraph (1), the individual may apply the provisions of paragraph (1), paragraph (31) and paragraph (34), deeming the acquisition of the special renovated resale house to fall under acquisition of a renovated resale house prescribed in paragraph (1), the acquisition of the special existing house to fall under acquisition of an existing house prescribed in that paragraph, the special extension, rebuilding, etc. to fall under extension, rebuilding, etc. prescribed in that paragraph, the special existing house to be an existing house prescribed in that paragraph, and the house on which the special extension, rebuilding, etc. was carried out (limited to the part relating to the special extension, rebuilding, etc.) to be a house on which extension, rebuilding, etc. prescribed in that paragraph was carried out; provided, however, that this does not apply to any year, among the applicable years prescribed in paragraph (1), in which the individual's total income for that year relating to income tax for that year exceeds 10,000,000 yen.
machine translation, not official
**第十八項** 個人が、国内において、特例認定住宅等（小規模居住用家屋に該当する家屋で次に掲げるものをいう。以下この項において同じ。）の新築若しくは特例認定住宅等で建築後使用されたことのないものの取得、特例買取再販認定住宅等の取得（特例認定住宅等である特例既存住宅のうち特定増改築等をした家屋で政令で定めるものの当該特定増改築等をした宅地建物取引業者からの取得をいう。以下この項において同じ。）又は特例既存認定住宅等の取得（特例認定住宅等である特例既存住宅の取得で特例買取再販認定住宅等の取得に該当するもの以外のものをいう。）（以下この項において「特例認定住宅等の新築取得等」という。）をした場合には、当該特例認定住宅等の新築取得等は第六項に規定する認定住宅等の新築取得等に該当するものと、当該特例認定住宅等は同項に規定する認定住宅等と、当該特例認定住宅等で第一号又は第二号に掲げるものは第七項第一号ロに規定する認定住宅と、当該特例認定住宅等で第三号に掲げるものは第六項第三号に規定する特定エネルギー消費性能向上住宅と、当該特例認定住宅等で第四号に掲げるものは同項第四号に規定するエネルギー消費性能向上住宅とそれぞれみなして、同項、第三十一項及び第三十四項の規定を適用することができる。ただし、第六項に規定する認定住宅等特例適用年のうち、その者のその年分の所得税に係るその年の合計所得金額が千万円を超える年については、この限りでない。
art-41/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-18 · https://japanlaw.org/l/332AC0000000026/art-41/par-18
If an individual has, in Japan, made new construction of a special certified house, etc. (meaning a house falling under a small residential house that is listed in any of the following items; the same applies hereinafter in this paragraph) or an acquisition of a special certified house, etc. that has not been used since its construction, an acquisition of a special renovated resale certified house, etc. (meaning an acquisition, from a real estate broker that carried out specified extension, rebuilding, etc., of a house specified by Cabinet Order on which the specified extension, rebuilding, etc. has been carried out, out of the special existing houses that are special certified houses, etc.; the same applies hereinafter in this paragraph), or an acquisition of a special existing certified house, etc. (meaning an acquisition of a special existing house that is a special certified house, etc., other than one that falls under an acquisition of a special renovated resale certified house, etc.) (hereinafter referred to as "new construction or acquisition, etc. of a special certified house, etc." in this paragraph), the individual may apply the provisions of paragraph (6), paragraph (31) and paragraph (34), deeming the new construction or acquisition, etc. of the special certified house, etc. to fall under building or acquiring a certified house, etc. prescribed in paragraph (6), the special certified house, etc. to be a certified house, etc. prescribed in that paragraph, the special certified house, etc. listed in item (i) or item (ii) to be a certified house prescribed in paragraph (7), item (i), (b), the special certified house, etc. listed in item (iii) to be a specified energy consumption performance-improved house prescribed in paragraph (6), item (iii), and the special certified house, etc. listed in item (iv) to be an energy-efficient house prescribed in item (iv) of that paragraph; provided, however, that this does not apply to any year, among the special application years for a certified house, etc. prescribed in paragraph (6), in which the individual's total income for that year relating to income tax for that year exceeds 10,000,000 yen.
machine translation, not official
**一** 住宅の用に供する長期優良住宅の普及の促進に関する法律第十一条第一項に規定する認定長期優良住宅に該当する家屋で政令で定めるもの
art-41/par-18/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-18/item-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-18/item-1
a house that falls under a certified long-life quality house prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing which is used for residential purposes, and that is specified by Cabinet Order;
machine translation, not official
**二** 住宅の用に供する都市の低炭素化の促進に関する法律第二条第三項に規定する低炭素建築物に該当する家屋で政令で定めるもの又は同法第十六条の規定により低炭素建築物とみなされる同法第九条第一項に規定する特定建築物に該当する家屋で政令で定めるもの
art-41/par-18/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-18/item-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-18/item-2
a house that falls under a low-carbon building prescribed in Article 2, paragraph (3) of the Act on Promotion of Low-Carbon Cities which is used for residential purposes, and that is specified by Cabinet Order, or a house that falls under a specified building prescribed in Article 9, paragraph (1) of that Act which is deemed to be a low-carbon building pursuant to the provisions of Article 16 of that Act, and that is specified by Cabinet Order;
machine translation, not official
**三** 前二号に掲げる家屋以外の家屋で、エネルギーの使用の合理化に著しく資する住宅の用に供する家屋として政令で定めるもの
art-41/par-18/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-18/item-3 · https://japanlaw.org/l/332AC0000000026/art-41/par-18/item-3
a house other than those listed in the preceding two items, which is specified by Cabinet Order as a house used for residential purposes that contributes significantly to the rational use of energy;
machine translation, not official
**四** 前三号に掲げる家屋以外の家屋で、エネルギーの使用の合理化に資する住宅の用に供する家屋として政令で定めるもの
art-41/par-18/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-18/item-4 · https://japanlaw.org/l/332AC0000000026/art-41/par-18/item-4
a house other than those listed in the preceding three items, which is specified by Cabinet Order as a house used for residential purposes that contributes to the rational use of energy.
machine translation, not official
**第十九項** 第一項、第六項、第十七項及び前項に規定する特定増改築等とは、宅地建物取引業者が家屋（第一項の当該宅地建物取引業者からの取得前二年以内に当該宅地建物取引業者が取得をしたものに限る。）につき行う増築、改築その他の政令で定める工事（当該工事と併せて行う当該家屋と一体となつて効用を果たす設備の取替え又は取付けに係る工事を含む。）であつて、当該工事に要した費用の総額が当該家屋の第一項の個人に対する譲渡の対価の額の百分の二十に相当する金額（当該金額が三百万円を超える場合には、三百万円）以上であることその他の政令で定める要件を満たすものをいい、同項に規定する増改築等とは、当該個人が所有している家屋につき行う増築、改築その他の政令で定める工事（当該工事と併せて行う当該家屋と一体となつて効用を果たす設備の取替え又は取付けに係る工事を含む。以下この項において「増改築等工事」という。）であつて、当該増改築等工事に要した費用の額（当該増改築等工事の費用に関し補助金等（国又は地方公共団体から交付される補助金又は給付金その他これらに準ずるものをいう。以下この項において同じ。）の交付を受ける場合には、当該増改築等工事に要した費用の額から当該補助金等の額を控除した金額）が百万円を超えるものであること、当該増改築等工事をした家屋が居住用家屋に該当するものであることその他の政令で定める要件を満たすもの（第四十一条の十九の三第一項から第八項までの規定の適用を受けるものを除く。）をいい、第十七項に規定する特例増改築等とは、当該個人が所有している家屋につき行う増改築等工事であつて、当該増改築等工事に要した費用の額（当該増改築等工事の費用に関し補助金等の交付を受ける場合には、当該増改築等工事に要した費用の額から当該補助金等の額を控除した金額）が百万円を超えるものであること、当該増改築等工事をした家屋が小規模居住用家屋に該当するものであることその他の政令で定める要件を満たすもの（同条第一項から第八項までの規定の適用を受けるものを除く。）をいう。
art-41/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-19 · https://japanlaw.org/l/332AC0000000026/art-41/par-19
The term "specified extension, rebuilding, etc." prescribed in paragraph (1), paragraph (6), paragraph (17) and the preceding paragraph means extension, rebuilding or other work specified by Cabinet Order that a real estate broker carries out on a house (limited to one that the real estate broker acquired within two years before the acquisition from the real estate broker referred to in paragraph (1)) (including work for the replacement or installation of equipment that functions as a unit with the house and that is carried out together with that work), which satisfies the requirement that the total amount of expenses required for the work is the amount equivalent to 20 percent of the amount of consideration for the transfer of the house to the individual referred to in paragraph (1) (or 3,000,000 yen, if that amount exceeds 3,000,000 yen) or more, and any other requirements specified by Cabinet Order; the term "extension, rebuilding, etc." prescribed in that paragraph means extension, rebuilding or other work specified by Cabinet Order that the individual carries out on a house the individual owns (including work for the replacement or installation of equipment that functions as a unit with the house and that is carried out together with that work; hereinafter referred to as "extension, rebuilding or other work" in this paragraph), which satisfies the requirements that the amount of expenses required for the extension, rebuilding or other work (or, where a subsidy, etc. (meaning a subsidy or benefit granted by the national government or a local government, or anything equivalent thereto; the same applies hereinafter in this paragraph) is granted with respect to the expenses for the extension, rebuilding or other work, the amount after deducting the amount of the subsidy, etc. from the amount of expenses required for the extension, rebuilding or other work) exceeds 1,000,000 yen, that the house on which the extension, rebuilding or other work was carried out falls under a residential house, and any other requirements specified by Cabinet Order (excluding work to which the provisions of Article 41-19-3, paragraphs (1) through (8) are applied); and the term "special extension, rebuilding, etc." prescribed in paragraph (17) means extension, rebuilding or other work that the individual carries out on a house the individual owns, which satisfies the requirements that the amount of expenses required for the extension, rebuilding or other work (or, where a subsidy, etc. is granted with respect to the expenses for the extension, rebuilding or other work, the amount after deducting the amount of the subsidy, etc. from the amount of expenses required for the extension, rebuilding or other work) exceeds 1,000,000 yen, that the house on which the extension, rebuilding or other work was carried out falls under a small residential house, and any other requirements specified by Cabinet Order (excluding work to which the provisions of paragraphs (1) through (8) of that Article are applied).
machine translation, not official
**第二十項** 住宅借入金等には、当該住宅借入金等が無利息又は著しく低い金利による利息であるものとなる場合として政令で定める場合における当該住宅借入金等を含まないものとする。
art-41/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-20 · https://japanlaw.org/l/332AC0000000026/art-41/par-20
Housing loans, etc. are not to include housing loans, etc. in the cases specified by Cabinet Order as cases where the housing loans, etc. bear no interest or bear interest at a significantly low rate.
machine translation, not official
**第二十一項** 第一項の規定は、個人が、同項の居住用家屋若しくは既存住宅若しくは増改築等をした家屋の当該増改築等に係る部分又は第六項の認定住宅等をその居住の用に供した日の属する年分の所得税について第三十一条の三第一項、第三十五条第一項（同条第三項の規定により適用する場合を除く。次項において同じ。）、第三十六条の二、第三十六条の五若しくは第三十七条の五の規定の適用を受ける場合又はその居住の用に供した日の属する年の前年分若しくは前々年分の所得税についてこれらの規定の適用を受けている場合には、当該個人の第一項に規定する十年間の各年分の所得税については、適用しない。
art-41/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-21 · https://japanlaw.org/l/332AC0000000026/art-41/par-21
The provisions of paragraph (1) do not apply to the income tax of an individual for each year within the 10 years prescribed in paragraph (1), if the individual applies the provisions of Article 31-3, paragraph (1), Article 35, paragraph (1) (excluding where applied pursuant to the provisions of paragraph (3) of that Article; the same applies in the following paragraph), Article 36-2, Article 36-5 or Article 37-5 with regard to the income tax for the year that includes the date on which the individual used the residential house or existing house referred to in that paragraph, the part relating to the extension, rebuilding, etc. of a house on which extension, rebuilding, etc. was carried out, or the certified house, etc. referred to in paragraph (6), as his or her own residence, or has applied those provisions with regard to the income tax for the year preceding, or the year before the year preceding, the year that includes the date on which it was used as the residence.
machine translation, not official
**第二十二項** 第一項の居住用家屋若しくは既存住宅若しくは増改築等をした家屋の当該増改築等に係る部分又は第六項の認定住宅等をその居住の用に供した個人が、当該居住の用に供した日の属する年の翌年以後三年以内の各年中に当該居住の用に供した当該居住用家屋及び既存住宅並びに当該増改築等をした家屋並びに当該居住の用に供した当該認定住宅等並びにこれらの家屋の敷地の用に供されている土地（当該土地の上に存する権利を含む。）以外の資産（第三十一条の三第二項に規定する居住用財産、第三十五条第一項に規定する資産又は第三十六条の二第一項に規定する譲渡資産に該当するものに限る。）の譲渡をした場合において、その者が当該譲渡につき第三十一条の三第一項、第三十五条第一項、第三十六条の二、第三十六条の五又は第三十七条の五の規定の適用を受けるときは、当該個人の第一項に規定する十年間の各年分の所得税については、同項の規定は、適用しない。
art-41/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-22 · https://japanlaw.org/l/332AC0000000026/art-41/par-22
If an individual who has used the residential house or existing house referred to in paragraph (1), the part relating to the extension, rebuilding, etc. of a house on which extension, rebuilding, etc. was carried out, or the certified house, etc. referred to in paragraph (6), as his or her own residence, has transferred, in any year within three years from the year following the year that includes the date on which it was used as the residence, an asset other than the residential house and existing house so used as the residence, the house on which the extension, rebuilding, etc. was carried out, the certified house, etc. so used as the residence, and the land used as the site for those houses (including any right existing on the land) (limited to an asset that falls under residential property prescribed in Article 31-3, paragraph (2), an asset prescribed in Article 35, paragraph (1), or a transferred asset prescribed in Article 36-2, paragraph (1)), and the individual applies the provisions of Article 31-3, paragraph (1), Article 35, paragraph (1), Article 36-2, Article 36-5 or Article 37-5 with regard to the transfer, the provisions of paragraph (1) do not apply to the income tax of the individual for each year within the 10 years prescribed in that paragraph.
machine translation, not official
**第二十三項** 第一項及び第六項の規定は、個人が、第一項の居住用家屋若しくは既存住宅又は第六項の認定住宅等をその居住の用に供した日の属する年分又はその翌年分の所得税について第四十一条の十九の四第一項又は第二項の規定の適用を受ける場合には、当該個人の第一項に規定する十年間の各年分の所得税については、適用しない。
art-41/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-23 · https://japanlaw.org/l/332AC0000000026/art-41/par-23
The provisions of paragraph (1) and paragraph (6) do not apply to the income tax of an individual for each year within the 10 years prescribed in paragraph (1), if the individual applies the provisions of Article 41-19-4, paragraph (1) or paragraph (2) with regard to the income tax for the year that includes the date on which the individual used the residential house or existing house referred to in paragraph (1) or the certified house, etc. referred to in paragraph (6) as his or her own residence, or for the following year.
machine translation, not official
**第二十四項** 個人が、国内において、住宅の用に供する家屋でエネルギーの使用の合理化に資する家屋に該当するもの以外のものとして政令で定めるもの（以下この項において「特定居住用家屋」という。）の新築又は特定居住用家屋で建築後使用されたことのないものの取得をして、当該特定居住用家屋を令和六年一月一日以後に第一項の定めるところによりその者の居住の用に供した場合には、当該個人の同項に規定する十年間の各年分の所得税については、同項の規定は、適用しない。
art-41/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-24 · https://japanlaw.org/l/332AC0000000026/art-41/par-24
If an individual has, in Japan, made new construction of a house used for residential purposes that is specified by Cabinet Order as a house other than one that falls under a house contributing to the rational use of energy (hereinafter referred to as a "specified residential house" in this paragraph), or an acquisition of a specified residential house that has not been used since its construction, and has used the specified residential house as his or her own residence as provided in paragraph (1) on or after January 1, 2024, the provisions of that paragraph do not apply to the income tax of the individual for each year within the 10 years prescribed in that paragraph.
machine translation, not official
**第二十五項** 個人が、国内において、対象外エネルギー消費性能向上住宅（エネルギー消費性能向上住宅のうち、令和九年十二月三十一日以前に建築確認を受けたもの又は令和十年六月三十日以前に建築されたもの（以下この項において「対象エネルギー消費性能向上住宅」という。）以外のものをいう。以下この項において同じ。）の新築又は対象外エネルギー消費性能向上住宅で建築後使用されたことのないものの取得をして、当該対象外エネルギー消費性能向上住宅を令和十年一月一日以後に第一項の定めるところによりその者の居住の用に供した場合には、当該個人の同項に規定する十年間の各年分の所得税については同項の規定は適用せず、個人が、国内において、対象エネルギー消費性能向上住宅の新築又は対象エネルギー消費性能向上住宅で建築後使用されたことのないものの取得をして、当該対象エネルギー消費性能向上住宅を同日以後に同項の定めるところによりその者の居住の用に供した場合には、当該個人の第六項に規定する十年間の各年分の所得税については同項の規定は適用しない。
art-41/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-25 · https://japanlaw.org/l/332AC0000000026/art-41/par-25
If an individual has, in Japan, made new construction of a non-covered energy efficiency improved house (meaning an energy-efficient house other than one that received building confirmation on or before December 31, 2027 or that was constructed on or before June 30, 2028 (hereinafter referred to as a "covered energy efficiency improved house" in this paragraph); the same applies hereinafter in this paragraph), or an acquisition of a non-covered energy efficiency improved house that has not been used since its construction, and has used the non-covered energy efficiency improved house as his or her own residence as provided in paragraph (1) on or after January 1, 2028, the provisions of that paragraph do not apply to the income tax of the individual for each year within the 10 years prescribed in that paragraph; and if an individual has, in Japan, made new construction of a covered energy efficiency improved house, or an acquisition of a covered energy efficiency improved house that has not been used since its construction, and has used the covered energy efficiency improved house as his or her own residence as provided in paragraph (1) on or after that date, the provisions of paragraph (6) do not apply to the income tax of the individual for each year within the 10 years prescribed in that paragraph.
machine translation, not official
**第二十六項** 個人が、災害危険区域等（建築基準法第三十九条第一項の災害危険区域（以下この項において「災害危険区域」という。）、地すべり等防止法第三条第一項の地すべり防止区域（以下この項において「地すべり防止区域」という。）、急傾斜地の崩壊による災害の防止に関する法律第三条第一項の急傾斜地崩壊危険区域（以下この項において「急傾斜地崩壊危険区域」という。）、土砂災害警戒区域等における土砂災害防止対策の推進に関する法律第九条第一項の土砂災害特別警戒区域（以下この項において「土砂災害特別警戒区域」という。）又は特定都市河川浸水被害対策法第五十六条第一項の浸水被害防止区域（以下この項において「浸水被害防止区域」という。）をいう。以下この項において同じ。）内において、第一項の居住用家屋若しくは第六項の認定住宅等の新築（特定建替えを除く。）をし、又はこれらの家屋で建築後使用されたことのないものの取得をした場合におけるこれらの家屋（これらの家屋の一部が災害危険区域等内にある場合におけるこれらの家屋を含み、災害危険区域（地すべり防止区域、急傾斜地崩壊危険区域、土砂災害特別警戒区域又は浸水被害防止区域と重複していない区域に限る。）内にあるこれらの家屋にあつては、これらの家屋の建築に係る都市再生特別措置法第八十八条第一項の規定による届出に係る同条第三項の規定による勧告（以下この項において「勧告」という。）を受けた者が、同条第五項の規定により当該勧告に従わなかつた旨を公表された場合における当該勧告に従わないで建築をしたこれらの家屋に限る。以下この項において「居住用家屋等」という。）を令和十年一月一日以後に第一項の定めるところによりその者の居住の用に供したときは、当該個人の同項に規定する十年間の各年分の所得税については、同項の規定は、適用しない。ただし、当該居住用家屋等に係る建築確認を受けた時において、当該居住用家屋等の建築をする土地の全部が災害危険区域等外にあつた場合は、この限りでない。
art-41/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-26 · https://japanlaw.org/l/332AC0000000026/art-41/par-26
If an individual has, within a disaster risk area, etc. (meaning a disaster risk area under Article 39, paragraph (1) of the Building Standards Act (hereinafter referred to as a "disaster risk area" in this paragraph), a landslide prevention area under Article 3, paragraph (1) of the Landslide Prevention Act (hereinafter referred to as a "landslide prevention area" in this paragraph), a steep slope failure hazard zone under Article 3, paragraph (1) of the Act on Prevention of Disasters Caused by Steep Slope Failure (hereinafter referred to as a "steep slope failure hazard zone" in this paragraph), a special sediment disaster hazard area under Article 9, paragraph (1) of the Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas (hereinafter referred to as a "special sediment disaster hazard area" in this paragraph), or a flood damage prevention zone under Article 56, paragraph (1) of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities (hereinafter referred to as a "flood damage prevention zone" in this paragraph); the same applies hereinafter in this paragraph), made new construction (excluding specified rebuilding) of a residential house referred to in paragraph (1) or a certified house, etc. referred to in paragraph (6), or acquired any of those houses that has not been used since its construction, and has used those houses (including those houses where part of them is located within a disaster risk area, etc.; and, for those houses located within a disaster risk area (limited to an area that does not overlap with a landslide prevention area, steep slope failure hazard zone, special sediment disaster hazard area or flood damage prevention zone), limited to those houses constructed without following a recommendation under Article 88, paragraph (3) of the Act on Special Measures concerning Urban Reconstruction (hereinafter referred to as a "recommendation" in this paragraph) concerning a notification under paragraph (1) of that Article relating to the construction of those houses, in the case where the fact that the person who received the recommendation did not follow it has been made public pursuant to the provisions of paragraph (5) of that Article; hereinafter referred to as a "residential house, etc." in this paragraph) as his or her own residence as provided in paragraph (1) on or after January 1, 2028, the provisions of that paragraph do not apply to the income tax of the individual for each year within the 10 years prescribed in that paragraph; provided, however, that this does not apply if, at the time when the building confirmation relating to the residential house, etc. was received, the whole of the land on which the residential house, etc. is constructed was located outside the disaster risk area, etc.
machine translation, not official
**第二十七項** 前項に規定する特定建替えとは、個人、当該個人の配偶者又は当該個人の二親等以内の親族が居住の用に供し、又は供していた家屋でその居住の用に供し、又は供していた期間として政令で定める期間が五年以上であるもののうち政令で定めるものの建替えをいう。
art-41/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-27 · https://japanlaw.org/l/332AC0000000026/art-41/par-27
The term "specified rebuilding" prescribed in the preceding paragraph means the rebuilding of a house specified by Cabinet Order, out of houses that an individual, the individual's spouse or a relative of the individual within the second degree of kinship uses or used as a residence and for which the period specified by Cabinet Order as the period during which it is or was so used is five years or more.
machine translation, not official
**第二十八項** 第一項の規定の適用を受けていた個人が、その者に係る所得税法第二十八条第一項に規定する給与等の支払をする者（第三十一項において「給与等の支払者」という。）からの転任の命令に伴う転居その他これに準ずるやむを得ない事由に基因してその適用に係る第一項の居住用家屋若しくは既存住宅若しくは増改築等をした家屋（当該増改築等に係る部分に限る。）又は第六項の認定住宅等をその者の居住の用に供しなくなつたことにより第一項の規定の適用を受けられなくなつた後、これらの家屋（当該増改築等をした家屋については、当該増改築等に係る部分。以下この項において同じ。）を再びその者の居住の用に供した場合における第一項の規定の適用については、同項に規定する居住年以後十年間（同項に規定する十年間をいう。）の各年のうち、その者がこれらの家屋を再び居住の用に供した日の属する年（その年において、これらの家屋を賃貸の用に供していた場合には、その年の翌年）以後の各年（同日以後その年の十二月三十一日（その者が死亡した日の属する年にあつては、同日）まで引き続きその居住の用に供している年に限る。）は、同項に規定する適用年とみなす。
art-41/par-28 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-28 · https://japanlaw.org/l/332AC0000000026/art-41/par-28
With regard to the application of the provisions of paragraph (1) where an individual who had been applying the provisions of paragraph (1) has become unable to apply the provisions of paragraph (1) because the individual ceased to use the residential house, existing house or house on which extension, rebuilding, etc. was carried out (limited to the part relating to the extension, rebuilding, etc.) referred to in paragraph (1), or the certified house, etc. referred to in paragraph (6), to which that application relates, as his or her own residence due to a change of residence associated with an order of transfer from the person paying the salary or other wage prescribed in Article 28, paragraph (1) of the Income Tax Act relating to the individual (referred to as the "person paying the salary or other wage" in paragraph (31)) or any other unavoidable reason equivalent thereto, and has subsequently used those houses (for the house on which extension, rebuilding, etc. was carried out, the part relating to the extension, rebuilding, etc.; the same applies hereinafter in this paragraph) as his or her own residence again, each year, out of the years within the 10 years from the year of moving in prescribed in that paragraph (meaning the 10 years prescribed in that paragraph), from the year that includes the date on which the individual used those houses as his or her residence again (or, if the individual leased those houses during that year, the following year) onward (limited to a year in which the individual has continuously used them as his or her residence from that date to December 31 of that year (or, for the year that includes the date of the individual's death, to that date)) is deemed to be an applicable year prescribed in that paragraph.
machine translation, not official
**第二十九項** 前項の規定は、同項の個人が、同項の家屋をその居住の用に供しなくなる日までに同項に規定する事由その他の財務省令で定める事項を記載した届出書（第四十一条の二の二第七項の規定により同項の証明書（これに類するものとして財務省令で定める書類を含む。）の交付を受けている場合には、当該証明書のうち同日の属する年以後の各年分に係るものの添付があるものに限る。）を当該家屋の所在地の所轄税務署長に提出しており、かつ、前項の規定の適用を受ける最初の年分の確定申告書に当該家屋を再びその居住の用に供したことを証する書類その他の財務省令で定める書類（次項において「再居住に関する証明書類」という。）の添付がある場合に限り、適用する。
art-41/par-29 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-29 · https://japanlaw.org/l/332AC0000000026/art-41/par-29
The provisions of the preceding paragraph apply only if the individual referred to in that paragraph has submitted, by the date on which the individual ceases to use the house referred to in that paragraph as his or her residence, a written notification stating the reason prescribed in that paragraph and other matters specified by Order of the Ministry of Finance (where the individual has been issued the certificate referred to in Article 41-2-2, paragraph (7) (including any document specified by Order of the Ministry of Finance as being similar thereto) pursuant to the provisions of that paragraph, limited to a written notification to which the part of the certificate relating to each year from the year that includes that date onward is attached) to the district director having jurisdiction over the location of the house, and the final return for the first year to which the provisions of the preceding paragraph are applied has attached to it a document certifying that the individual has used the house as his or her residence again and any other documents specified by Order of the Ministry of Finance (referred to as "documents certifying re-occupation" in the following paragraph).
machine translation, not official
**第三十項** 税務署長は、前項の届出書の提出がなかつた場合又は再居住に関する証明書類の添付がない確定申告書の提出があつた場合においても、その提出又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該届出書及び再居住に関する証明書類の提出があつた場合に限り、第二十八項の規定を適用することができる。同項の規定の適用を受ける者が確定申告書を提出しなかつた場合において、税務署長がその提出がなかつたことについてやむを得ない事情があると認めるときも、同様とする。
art-41/par-30 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-30 · https://japanlaw.org/l/332AC0000000026/art-41/par-30
Even where the written notification referred to in the preceding paragraph has not been submitted or a final return without the documents certifying re-occupation attached has been filed, the district director may, if the district director finds that there were unavoidable circumstances for the failure to submit or attach them, apply the provisions of paragraph (28) only if the written notification and the documents certifying re-occupation are submitted. The same applies where a person to whom the provisions of that paragraph are applied has not filed a final return and the district director finds that there were unavoidable circumstances for the failure to file it.
machine translation, not official
**第三十一項** 個人が、住宅の取得等又は認定住宅等の新築取得等（第三十四項において「住宅の新築取得等」という。）をし、かつ、当該住宅の取得等をした第一項の居住用家屋若しくは既存住宅若しくは増改築等をした家屋（当該増改築等に係る部分に限る。）又は当該認定住宅等の新築取得等をした家屋を同項の定めるところによりその者の居住の用に供した場合において、当該居住の用に供した日以後その年の十二月三十一日までの間に、その者に係る給与等の支払者からの転任の命令に伴う転居その他これに準ずるやむを得ない事由（次項において「特定事由」という。）に基因してこれらの家屋（当該増改築等をした家屋については、当該増改築等に係る部分。以下この項において同じ。）をその者の居住の用に供しなくなつた後、これらの家屋を再びその者の居住の用に供したときは、第一項に規定する居住年以後十年間（同項に規定する十年間をいう。）の各年のうち、その者がこれらの家屋を再び居住の用に供した日の属する年（その年において、これらの家屋を賃貸の用に供していた場合には、その年の翌年）以後の各年（同日以後その年の十二月三十一日（その者が死亡した日の属する年にあつては、同日）まで引き続きその居住の用に供している年に限る。）は、同項に規定する適用年とみなして、同項の規定を適用することができる。
art-41/par-31 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-31 · https://japanlaw.org/l/332AC0000000026/art-41/par-31
If an individual has made a housing acquisition, etc. or building or acquiring a certified house, etc. (each referred to as "housing construction or acquisition, etc." in paragraph (34)), and has used the residential house, existing house or house on which extension, rebuilding, etc. was carried out (limited to the part relating to the extension, rebuilding, etc.) referred to in paragraph (1) for which the housing acquisition, etc. was made, or the house for which the building or acquiring a certified house, etc. was made, as his or her own residence as provided in that paragraph, and, during the period from the date on which it was used as the residence to December 31 of that year, has ceased to use those houses (for the house on which extension, rebuilding, etc. was carried out, the part relating to the extension, rebuilding, etc.; the same applies hereinafter in this paragraph) as his or her own residence due to a change of residence associated with an order of transfer from the person paying the salary or other wage relating to the individual or any other unavoidable reason equivalent thereto (referred to as a "specified reason" in the following paragraph), and has subsequently used those houses as his or her own residence again, the individual may apply the provisions of paragraph (1), deeming each year, out of the years within the 10 years from the year of moving in prescribed in paragraph (1) (meaning the 10 years prescribed in that paragraph), from the year that includes the date on which the individual used those houses as his or her residence again (or, if the individual leased those houses during that year, the following year) onward (limited to a year in which the individual has continuously used them as his or her residence from that date to December 31 of that year (or, for the year that includes the date of the individual's death, to that date)) to be an applicable year prescribed in that paragraph.
machine translation, not official
**第三十二項** 前項の規定は、同項の個人が、同項の規定の適用を受ける最初の年分の確定申告書に、同項の規定により第一項の規定の適用による控除を受ける金額についてのその控除に関する記載があり、かつ、当該金額の計算に関する明細書、前項の家屋を特定事由が生ずる前において居住の用に供していたことを証する書類、当該家屋を再びその居住の用に供したことを証する書類、登記事項証明書その他の財務省令で定める書類（次項において「再居住等に関する証明書類」という。）の添付がある場合に限り、適用する。
art-41/par-32 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-32 · https://japanlaw.org/l/332AC0000000026/art-41/par-32
The provisions of the preceding paragraph apply only if the final return of the individual referred to in that paragraph for the first year to which the provisions of that paragraph are applied contains a statement concerning the deduction of the amount to be deducted through the application of the provisions of paragraph (1) pursuant to the provisions of that paragraph, and has attached to it a written statement concerning the calculation of that amount, a document certifying that the house referred to in the preceding paragraph was used as the residence before the specified reason arose, a document certifying that the house has been used as the residence again, a certificate of registered matters and any other documents specified by Order of the Ministry of Finance (referred to as "documents certifying re-occupation, etc." in the following paragraph).
machine translation, not official
**第三十三項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは再居住等に関する証明書類の添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び再居住等に関する証明書類の提出があつた場合に限り、第三十一項の規定を適用することができる。
art-41/par-33 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-33 · https://japanlaw.org/l/332AC0000000026/art-41/par-33
Even where a final return has not been filed, or a final return without the statement referred to in the preceding paragraph or without the documents certifying re-occupation, etc. attached has been filed, the district director may, if the district director finds that there were unavoidable circumstances for the failure to file, state or attach them, apply the provisions of paragraph (31) only if a document containing the statement and the documents certifying re-occupation, etc. are submitted.
machine translation, not official
**第三十四項** 従前家屋（住宅の新築取得等をして第一項の定めるところにより引き続きその個人の居住の用に供していた家屋をいう。以下この項において同じ。）が災害により居住の用に供することができなくなつた場合において、第一項に規定する居住年以後十年間（同項に規定する十年間をいう。）の各年のうち、その居住の用に供することができなくなつた日の属する年以後の各年（次に掲げる年以後の各年を除く。）は、同項に規定する適用年とみなして、同項の規定を適用することができる。
art-41/par-34 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-34 · https://japanlaw.org/l/332AC0000000026/art-41/par-34
If a former house (meaning a house for which the individual made housing construction or acquisition, etc. and that the individual had continuously used as his or her residence as provided in paragraph (1); the same applies hereinafter in this paragraph) has become unable to be used as a residence due to a disaster, the provisions of paragraph (1) may be applied, deeming each year, out of the years within the 10 years from the year of moving in prescribed in paragraph (1) (meaning the 10 years prescribed in that paragraph), from the year that includes the date on which it became unable to be used as the residence onward (excluding each year from any of the following years onward), to be an applicable year prescribed in that paragraph:
machine translation, not official
**一** 当該従前家屋若しくはその敷地の用に供されていた土地若しくは当該土地の上に存する権利（以下この号及び次号において「従前土地等」という。）又は当該従前土地等にその居住の用に供することができなくなつた日以後に建築した建物若しくは構築物を同日以後に事業の用若しくは賃貸の用又は当該個人と生計を一にする次に掲げる者に対する無償による貸付けの用に供した場合（災害に際し被災者生活再建支援法（平成十年法律第六十六号）が適用された市町村（特別区を含む。）の区域内に所在する従前家屋をその災害により居住の用に供することができなくなつた者（第三号において「再建支援法適用者」という。）が当該従前土地等に同日以後に新築をした家屋の当該新築に係る住宅借入金等若しくは当該従前家屋につき同日以後に行う第十九項に規定する増改築等に係る住宅借入金等についてその年において第一項の規定の適用を受ける場合又は当該従前土地等に同日以後に新築をした認定住宅等についてその年において第四十一条の十九の四第一項若しくは第二項の規定の適用を受ける場合を除く。）における当該事業の用若しくは賃貸の用又は貸付けの用に供した日の属する年
art-41/par-34/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-34/item-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-34/item-1
the year that includes the date on which the former house, the land used as its site or the right existing on the land (hereinafter referred to as "former land, etc." in this item and the following item), or a building or structure constructed on the former land, etc. on or after the date on which it became unable to be used as the residence, was put to use for business or for lease, or was lent free of charge to any of the following persons who share their livelihood with the individual, on or after that date (excluding the case where a person who, owing to a disaster in connection with which the Act on Support for Reconstructing Livelihoods of Disaster Victims (Act No. 66 of 1998) was applied to a municipality (including a special ward), has become unable to use as a residence a former house located within the district of that municipality (referred to as a "person covered by disaster livelihood support" in item (iii)) applies the provisions of paragraph (1) in that year with regard to housing loans, etc. relating to the new construction of a house newly constructed on the former land, etc. on or after that date or housing loans, etc. relating to extension, rebuilding, etc. prescribed in paragraph (19) carried out on the former house on or after that date, or applies the provisions of Article 41-19-4, paragraph (1) or paragraph (2) in that year with regard to a certified house, etc. newly constructed on the former land, etc. on or after that date);
machine translation, not official
**イ** 当該個人の親族
art-41/par-34/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-34/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-34/item-1/sub-1
a relative of the individual;
machine translation, not official
**ロ** 当該個人と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者
art-41/par-34/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-34/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-34/item-1/sub-2
a person who has not filed a notification of marriage with the individual but is in a de facto marital relationship with the individual;
machine translation, not official
**ハ** イ及びロに掲げる者以外の者で当該個人から受ける金銭その他の資産によつて生計を維持しているもの
art-41/par-34/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-34/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41/par-34/item-1/sub-3
a person other than those listed in (a) and (b) who maintains his or her livelihood with money or other assets received from the individual;
machine translation, not official
**ニ** イからハまでに掲げる者と生計を一にするこれらの者の親族
art-41/par-34/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-34/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-41/par-34/item-1/sub-4
a relative of any of the persons listed in (a) through (c) who shares his or her livelihood with that person.
machine translation, not official
**二** 当該従前家屋又は従前土地等の譲渡をした日の属する年分の所得税について第四十一条の五又は第四十一条の五の二の規定の適用を受ける場合における当該譲渡の日の属する年
art-41/par-34/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-34/item-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-34/item-2
where the individual applies the provisions of Article 41-5 or Article 41-5-2 with regard to the income tax for the year that includes the date on which the individual transferred the former house or the former land, etc., the year that includes the date of the transfer;
machine translation, not official
**三** 当該個人（再建支援法適用者を除く。）が当該従前家屋に係る住宅借入金等以外の住宅借入金等について当該従前家屋を居住の用に供することができなくなつた日の属する年以後最初に第一項の規定の適用を受けた年又は認定住宅等について同日の属する年以後最初に第四十一条の十九の四第一項若しくは第二項の規定の適用を受けた年
art-41/par-34/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-34/item-3 · https://japanlaw.org/l/332AC0000000026/art-41/par-34/item-3
the year in which the individual (excluding a person covered by disaster livelihood support) first applied the provisions of paragraph (1) with regard to housing loans, etc. other than the housing loans, etc. relating to the former house on or after the year that includes the date on which the former house became unable to be used as a residence, or the year in which the individual first applied the provisions of Article 41-19-4, paragraph (1) or paragraph (2) with regard to a certified house, etc. on or after the year that includes that date.
machine translation, not official
**第三十五項** 個人が、建築後使用されたことのある家屋で耐震基準に適合するもの以外のものとして政令で定めるもの（以下この項において「要耐震改修住宅」という。）の取得をした場合において、当該要耐震改修住宅の取得の日までに同日以後当該要耐震改修住宅の耐震改修（地震に対する安全性の向上を目的とした増築、改築、修繕又は模様替をいう。以下この項において同じ。）を行うことにつき建築物の耐震改修の促進に関する法律第十七条第一項の申請その他財務省令で定める手続をし、かつ、当該要耐震改修住宅をその者の居住の用に供する日（当該取得の日から六月以内の日に限る。）までに当該耐震改修（第四十一条の十九の二第一項又は第四十一条の十九の三第四項若しくは第六項の規定の適用を受けるものを除く。）により当該要耐震改修住宅が耐震基準に適合することとなつたことにつき財務省令で定めるところにより証明がされたときは、当該要耐震改修住宅の取得は既存住宅の取得と、当該要耐震改修住宅は既存住宅とそれぞれみなして、第一項、第十一項、第三十一項及び前項の規定を適用することができる。
art-41/par-35 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-35 · https://japanlaw.org/l/332AC0000000026/art-41/par-35
If an individual has acquired a house that has been used since its construction and that is specified by Cabinet Order as a house not conforming to earthquake resistance standards (hereinafter referred to as a "house requiring seismic retrofitting" in this paragraph), and, by the date of acquisition of the house requiring seismic retrofitting, has made the application under Article 17, paragraph (1) of the Act on Promotion of Seismic Retrofitting of Buildings or any other procedure specified by Order of the Ministry of Finance for carrying out a seismic retrofit (meaning extension, rebuilding, repair or remodeling for the purpose of improving safety against earthquakes; the same applies hereinafter in this paragraph) of the house requiring seismic retrofitting on or after that date, and it has been certified, as provided by Order of the Ministry of Finance, that, by the date on which the individual uses the house requiring seismic retrofitting as his or her own residence (limited to a date within six months from the date of acquisition), the house requiring seismic retrofitting has come to conform to earthquake resistance standards through the seismic retrofit (excluding one to which the provisions of Article 41-19-2, paragraph (1) or Article 41-19-3, paragraph (4) or paragraph (6) are applied), the individual may apply the provisions of paragraph (1), paragraph (11), paragraph (31) and the preceding paragraph, deeming the acquisition of the house requiring seismic retrofitting to be an acquisition of an existing house and the house requiring seismic retrofitting to be an existing house.
machine translation, not official
**第三十六項** 第一項の規定は、確定申告書に、同項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、財務省令で定めるところにより、当該金額の計算に関する明細書、登記事項証明書その他の書類の添付がある場合に限り、適用する。
art-41/par-36 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-36 · https://japanlaw.org/l/332AC0000000026/art-41/par-36
The provisions of paragraph (1) apply only if the final return contains a statement concerning the deduction of the amount to be deducted under that paragraph and has attached to it, as provided by Order of the Ministry of Finance, a written statement concerning the calculation of that amount, a certificate of registered matters and other documents.
machine translation, not official
**第三十七項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び登記事項証明書その他の書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-41/par-37 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-37 · https://japanlaw.org/l/332AC0000000026/art-41/par-37
Even where a final return has not been filed, or a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, if the district director finds that there were unavoidable circumstances for the failure to file, state or attach them, apply the provisions of paragraph (1) only if a document containing the statement, as well as the written statement, the certificate of registered matters and the other documents referred to in that paragraph, are submitted.
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**第三十八項** 所得税法第九十二条第二項の規定は、第一項の規定による控除をすべき金額について準用する。この場合において、同条第二項中「前項の規定による控除」とあるのは「前項及び租税特別措置法第四十一条第一項（住宅借入金等を有する場合の所得税額の特別控除）の規定による控除」と、「当該控除をすべき金額」とあるのは「これらの控除をすべき金額の合計額」と読み替えるものとする。
art-41/par-38 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-38 · https://japanlaw.org/l/332AC0000000026/art-41/par-38
The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under paragraph (1). In this case, the phrase "the credit under the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "the credit under the preceding paragraph and Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Income Tax Credit Where a Person Has Housing Loans, etc.)", and the phrase "the amount allowed as the credit" with "the total of the amounts allowed as those credits".
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**第三十九項** その年分の所得税について第一項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第四十一条第一項（住宅借入金等を有する場合の所得税額の特別控除）」とする。
art-41/par-39 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-39 · https://japanlaw.org/l/332AC0000000026/art-41/par-39
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (1) are applied with respect to income tax for a year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Income Tax Credit Where a Person Has Housing Loans, etc.)".
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**第四十項** 第六項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-41/par-40 · https://japanlaw.org/en/special-taxation-measures-act/art-41/par-40 · https://japanlaw.org/l/332AC0000000026/art-41/par-40
Beyond what is provided for in paragraph (6) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
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### 第四十一条の二
art-41-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2 · https://japanlaw.org/l/332AC0000000026/art-41-2
**第一項** 個人が、前条第一項に規定する適用年（認定住宅等特例適用年、特別特定適用年又は認定住宅特別特定適用年を含む。以下この条において同じ。）において、二以上の住宅の取得等に係る住宅借入金等の金額を有する場合には、当該適用年における同項の住宅借入金等特別税額控除額は、前条第二項、第六項、第十一項及び第十四項の規定にかかわらず、当該適用年の十二月三十一日における住宅借入金等の金額につき異なる住宅の取得等ごとに区分をし、当該区分をした住宅の取得等に係る住宅借入金等の金額の次の各号に掲げる区分に応じ当該各号に定める金額の合計額とする。ただし、当該合計額が控除限度額を超えるときは、当該適用年における同条第一項の住宅借入金等特別税額控除額は、当該控除限度額とする。
art-41-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-1
If an individual has, in an applicable year prescribed in paragraph (1) of the preceding Article (including a special application year for a certified house, etc., a special specified applicable year or a special specified application year for a certified house; the same applies hereinafter in this Article), amounts of housing loans, etc. relating to two or more housing acquisitions, etc., the amount of the special tax credit for housing loans, etc. referred to in that paragraph for that applicable year is, notwithstanding the provisions of paragraphs (2), (6), (11) and (14) of the preceding Article, the total of the amounts specified in the following items for the categories of the amounts of housing loans, etc. listed therein relating to each housing acquisition, etc., where the amounts of housing loans, etc. as of December 31 of that applicable year are categorized by each different housing acquisition, etc.; provided, however, that if the total exceeds the maximum credit, the amount of the special tax credit for housing loans, etc. referred to in paragraph (1) of that Article for that applicable year is the maximum credit.
machine translation, not official
**一** 前条第六項に規定する認定住宅等借入金等の金額（同項の規定により同条又は次条の規定の適用を受けるものに限る。以下この条において同じ。） 当該認定住宅等借入金等の金額につき同項前段の規定に準じて計算した金額
art-41-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-1/item-1
amount of housing loans, etc. for a certified house, etc. prescribed in paragraph (6) of the preceding Article (limited to an amount for which the provisions of that Article or the following Article are applied pursuant to the provisions of that paragraph; the same applies hereinafter in this Article): the amount calculated for the amount of housing loans, etc. for a certified house, etc. in accordance with the provisions of the first sentence of that paragraph;
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**二** 前条第十一項に規定する特別特定住宅借入金等の金額（同項の規定により同条又は次条の規定の適用を受けるものに限る。以下この条において同じ。） 当該特別特定住宅借入金等の金額につき同項前段の規定に準じて計算した金額
art-41-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-1/item-2
amount of special specified housing loans, etc. prescribed in paragraph (11) of the preceding Article (limited to an amount for which the provisions of that Article or the following Article are applied pursuant to the provisions of that paragraph; the same applies hereinafter in this Article): the amount calculated for the amount of special specified housing loans, etc. in accordance with the provisions of the first sentence of that paragraph;
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**三** 前条第十四項に規定する認定特別特定住宅借入金等の金額（同項の規定により同条又は次条の規定の適用を受けるものに限る。以下この条において同じ。） 当該認定特別特定住宅借入金等の金額につき同項前段の規定に準じて計算した金額
art-41-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-1/item-3
amount of housing loans, etc. for a certified house in a special specified acquisition prescribed in paragraph (14) of the preceding Article (limited to an amount for which the provisions of that Article or the following Article are applied pursuant to the provisions of that paragraph; the same applies hereinafter in this Article): the amount calculated for the amount of housing loans, etc. for a certified house in a special specified acquisition in accordance with the provisions of the first sentence of that paragraph;
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**四** 前三号に掲げる住宅借入金等の金額以外の住宅借入金等の金額（以下この条において「他の住宅借入金等の金額」という。） 当該他の住宅借入金等の金額につき前条第二項の規定に準じて計算した金額
art-41-2/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-1/item-4
amount of housing loans, etc. other than those listed in the preceding three items (hereinafter referred to as the "amount of other housing loans, etc." in this Article): the amount calculated for the amount of other housing loans, etc. in accordance with the provisions of paragraph (2) of the preceding Article.
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**第二項** 前項ただし書の控除限度額は、個人が適用年において有する住宅借入金等の金額の次の各号に掲げる区分に応じ当該各号に定める金額に相当する金額のうち最も多い金額とする。
art-41-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-2
The maximum credit referred to in the proviso to the preceding paragraph is the largest of the amounts equivalent to the amounts specified in the following items for the categories of the amounts of housing loans, etc. that the individual has in the applicable year listed therein:
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**一** 認定住宅等借入金等の金額 認定住宅等借入金等の金額に係る居住年につき前条第七項又は第九項の規定により定められた認定住宅等借入限度額に同条第八項の規定により当該適用年につき定められた認定住宅等控除率を乗じて計算した金額（二以上の住宅の取得等に係る認定住宅等借入金等の金額を有する場合には、これらの認定住宅等借入金等の金額ごとに、これらの認定住宅等借入金等の金額に係る居住年につき同条第七項又は第九項の規定により定められた認定住宅等借入限度額に同条第八項の規定により当該適用年につき定められた認定住宅等控除率を乗じてそれぞれ計算した金額のうち最も多い金額）
art-41-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-2/item-1
amount of housing loans, etc. for a certified house, etc.: the amount calculated by multiplying the loan limit for a certified house, etc. determined under paragraph (7) or paragraph (9) of the preceding Article for the year of moving in relating to the amount of housing loans, etc. for a certified house, etc. by the credit rate for a certified house, etc. determined under paragraph (8) of that Article for that applicable year (or, if the individual has amounts of housing loans, etc. for a certified house, etc. relating to two or more housing acquisitions, etc., the largest of the amounts calculated, for each of those amounts of housing loans, etc. for a certified house, etc., by multiplying the loan limit for a certified house, etc. determined under paragraph (7) or paragraph (9) of that Article for the year of moving in relating to that amount by the credit rate for a certified house, etc. determined under paragraph (8) of that Article for that applicable year);
machine translation, not official
**二** 特別特定住宅借入金等の金額 二十六万六千六百円
art-41-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-2/item-2
amount of special specified housing loans, etc.: 266,600 yen;
machine translation, not official
**三** 認定特別特定住宅借入金等の金額 三十三万三千三百円
art-41-2/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-2/item-3
amount of housing loans, etc. for a certified house in a special specified acquisition: 333,300 yen;
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**四** 他の住宅借入金等の金額 他の住宅借入金等の金額に係る居住年につき前条第三項の規定により定められた借入限度額に同条第四項の規定により当該適用年につき定められた控除率を乗じて計算した金額（二以上の住宅の取得等に係る他の住宅借入金等の金額を有する場合には、これらの他の住宅借入金等の金額ごとに、これらの他の住宅借入金等の金額に係る居住年につき同条第三項の規定により定められた借入限度額に同条第四項の規定により当該適用年につき定められた控除率を乗じてそれぞれ計算した金額のうち最も多い金額）
art-41-2/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-2/item-4
amount of other housing loans, etc.: the amount calculated by multiplying the loan limit determined under paragraph (3) of the preceding Article for the year of moving in relating to the amount of other housing loans, etc. by the credit rate determined under paragraph (4) of that Article for that applicable year (or, if the individual has amounts of other housing loans, etc. relating to two or more housing acquisitions, etc., the largest of the amounts calculated, for each of those amounts of other housing loans, etc., by multiplying the loan limit determined under paragraph (3) of that Article for the year of moving in relating to that amount by the credit rate determined under paragraph (4) of that Article for that applicable year).
machine translation, not official
**第三項** 二以上の住宅の取得等をし、かつ、これらの住宅の取得等をした前条第一項に規定する居住用家屋、既存住宅若しくは増改築等をした家屋又は同条第六項に規定する認定住宅等を同条第一項の定めるところによりその者の居住の用に供した日（以下この項において「居住日」という。）が同一の年に属するものがある場合には、当該居住日が同一の年に属する住宅の取得等を一の住宅の取得等（次の各号に掲げる場合には、当該各号に定める区分をした住宅の取得等ごとにそれぞれ一の住宅の取得等）として、同条又は前二項の規定を適用する。
art-41-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3
If, of two or more housing acquisitions, etc. made by an individual, there are any for which the dates on which the residential house, existing house or house on which extension, rebuilding, etc. was carried out prescribed in paragraph (1) of the preceding Article, or the certified house, etc. prescribed in paragraph (6) of that Article, for which those housing acquisitions, etc. were made, were used as the individual's own residence as provided in paragraph (1) of that Article (hereinafter referred to as the "date of moving in" in this paragraph) fall within the same year, the provisions of that Article or the preceding two paragraphs apply by treating the housing acquisitions, etc. whose dates of moving in fall within the same year as one housing acquisition, etc. (or, in the cases listed in the following items, by treating each group of housing acquisitions, etc. categorized as specified in those items as one housing acquisition, etc.).
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**一** 当該居住日の属する年が平成二十九年、平成三十年又は令和三年である場合において、当該二以上の住宅の取得等のうちに、前条第五項に規定する特定取得（以下この号及び次号イにおいて「特定取得」という。）に該当するものと特定取得に該当するもの以外のものとがあるとき 特定取得に該当する住宅の取得等と特定取得に該当するもの以外の住宅の取得等とに区分をした住宅の取得等（当該区分をした住宅の取得等のうちに認定住宅等借入金等の金額に係るものと他の住宅借入金等の金額に係るものとがあるときは、当該区分をした住宅の取得等を認定住宅等借入金等の金額に係る住宅の取得等と他の住宅借入金等の金額に係る住宅の取得等とに区分をした住宅の取得等）
art-41-2/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3/item-1
where the year that includes the date of moving in is 2017, 2018 or 2021, and the two or more housing acquisitions, etc. include both those that fall under a specified acquisition prescribed in paragraph (5) of the preceding Article (hereinafter referred to as a "specified acquisition" in this item and (a) of the following item) and those that do not fall under a specified acquisition: the housing acquisitions, etc. categorized into housing acquisitions, etc. that fall under a specified acquisition and housing acquisitions, etc. that do not fall under a specified acquisition (or, if the housing acquisitions, etc. so categorized include both those relating to an amount of housing loans, etc. for a certified house, etc. and those relating to an amount of other housing loans, etc., the housing acquisitions, etc. into which the housing acquisitions, etc. so categorized are categorized as housing acquisitions, etc. relating to an amount of housing loans, etc. for a certified house, etc. and housing acquisitions, etc. relating to an amount of other housing loans, etc.);
machine translation, not official
**二** 当該居住日の属する年が令和元年又は令和二年である場合において、次に掲げる場合に該当するとき 次に掲げる場合の区分に応じそれぞれ次に定める住宅の取得等
art-41-2/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3/item-2
where the year that includes the date of moving in is 2019 or 2020, and any of the following cases applies: the housing acquisitions, etc. specified in the following for the categories of cases listed therein:
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**イ** 当該二以上の住宅の取得等のうちに、特定取得に該当するものと特定取得に該当するもの以外のものとがある場合 特定取得に該当する住宅の取得等と特定取得に該当するもの以外の住宅の取得等とに区分をした住宅の取得等（当該区分をした住宅の取得等のうちに認定住宅等借入金等の金額に係るものと他の住宅借入金等の金額に係るものとがあるときは、当該区分をした住宅の取得等を認定住宅等借入金等の金額に係る住宅の取得等と他の住宅借入金等の金額に係る住宅の取得等とに区分をした住宅の取得等）
art-41-2/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3/item-2/sub-1
where the two or more housing acquisitions, etc. include both those that fall under a specified acquisition and those that do not fall under a specified acquisition: the housing acquisitions, etc. categorized into housing acquisitions, etc. that fall under a specified acquisition and housing acquisitions, etc. that do not fall under a specified acquisition (or, if the housing acquisitions, etc. so categorized include both those relating to an amount of housing loans, etc. for a certified house, etc. and those relating to an amount of other housing loans, etc., the housing acquisitions, etc. into which the housing acquisitions, etc. so categorized are categorized as housing acquisitions, etc. relating to an amount of housing loans, etc. for a certified house, etc. and housing acquisitions, etc. relating to an amount of other housing loans, etc.);
machine translation, not official
**ロ** 当該二以上の住宅の取得等のうちに、特別特定住宅借入金等の金額に係るものと認定特別特定住宅借入金等の金額に係るものとがある場合 特別特定住宅借入金等の金額に係る住宅の取得等と認定特別特定住宅借入金等の金額に係る住宅の取得等とに区分をした住宅の取得等
art-41-2/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3/item-2/sub-2
where the two or more housing acquisitions, etc. include both those relating to an amount of special specified housing loans, etc. and those relating to an amount of housing loans, etc. for a certified house in a special specified acquisition: the housing acquisitions, etc. categorized into housing acquisitions, etc. relating to an amount of special specified housing loans, etc. and housing acquisitions, etc. relating to an amount of housing loans, etc. for a certified house in a special specified acquisition;
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**三** 当該居住日の属する年が令和四年から令和七年までの各年である場合において、当該二以上の住宅の取得等のうちに、居住用家屋の新築等又は買取再販住宅の取得に該当するものと居住用家屋の新築等又は買取再販住宅の取得に該当するもの以外のものとがあるとき 居住用家屋の新築等又は買取再販住宅の取得に該当する住宅の取得等と居住用家屋の新築等又は買取再販住宅の取得に該当するもの以外の住宅の取得等とに区分をした住宅の取得等（当該区分をした住宅の取得等のうちに認定住宅等借入金等の金額に係るものと他の住宅借入金等の金額に係るものとがあるときは、当該区分をした住宅の取得等を認定住宅等借入金等の金額に係る住宅の取得等と他の住宅借入金等の金額に係る住宅の取得等とに区分をした住宅の取得等）
art-41-2/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3/item-3
where the year that includes the date of moving in is any year from 2022 to 2025, and the two or more housing acquisitions, etc. include both those that fall under new construction, etc. of a residential house or acquisition of a renovated resale house and those that do not fall under new construction, etc. of a residential house or acquisition of a renovated resale house: the housing acquisitions, etc. categorized into housing acquisitions, etc. that fall under new construction, etc. of a residential house or acquisition of a renovated resale house and housing acquisitions, etc. that do not fall under new construction, etc. of a residential house or acquisition of a renovated resale house (or, if the housing acquisitions, etc. so categorized include both those relating to an amount of housing loans, etc. for a certified house, etc. and those relating to an amount of other housing loans, etc., the housing acquisitions, etc. into which the housing acquisitions, etc. so categorized are categorized as housing acquisitions, etc. relating to an amount of housing loans, etc. for a certified house, etc. and housing acquisitions, etc. relating to an amount of other housing loans, etc.);
machine translation, not official
**四** 当該居住日の属する年が令和八年から令和十二年までの各年である場合において、当該二以上の住宅の取得等のうちに、認定住宅等借入金等の金額に係るものと他の住宅借入金等の金額に係るものとがあるとき 認定住宅等借入金等の金額に係る住宅の取得等と他の住宅借入金等の金額に係る住宅の取得等とに区分をした住宅の取得等
art-41-2/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3/item-4
where the year that includes the date of moving in is any year from 2026 to 2030, and the two or more housing acquisitions, etc. include both those relating to an amount of housing loans, etc. for a certified house, etc. and those relating to an amount of other housing loans, etc.: the housing acquisitions, etc. categorized into housing acquisitions, etc. relating to an amount of housing loans, etc. for a certified house, etc. and housing acquisitions, etc. relating to an amount of other housing loans, etc..
machine translation, not official
### 第四十一条の二の二（年末調整に係る住宅借入金等を有する場合の所得税額の特別控除） — Special Income Tax Credit Where a Person Has Housing Loans, etc. in Year-End Adjustment
caption: machine translation, not official
art-41-2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-2
**第一項** 第四十一条第一項に規定する居住の用に供した日（以下この条において「居住日」という。）の属する年分又はその翌年以後八年内（居住日の属する年が令和四年若しくは令和五年であり、かつ、その居住に係る住宅の取得等が居住用家屋の新築等、買取再販住宅の取得、認定住宅等の新築等若しくは買取再販認定住宅等の取得に該当するものである場合、居住日の属する年が令和六年若しくは令和七年であり、かつ、その居住に係る住宅の取得等が認定住宅等の新築等若しくは買取再販認定住宅等の取得に該当するものである場合、居住日の属する年が令和八年から令和十二年までの各年で第四十一条第六項の規定により同条の規定の適用を受ける場合又は同条第十一項若しくは第十四項の規定により同条の規定の適用を受ける場合には、十一年内）のいずれかの年分の所得税につき同条第一項の規定の適用を受けた個人が、当該居住日の属する年の翌年以後九年内（当該居住日の属する年が令和四年若しくは令和五年であり、かつ、その居住に係る住宅の取得等が居住用家屋の新築等、買取再販住宅の取得、認定住宅等の新築等若しくは買取再販認定住宅等の取得に該当するものである場合、当該居住日の属する年が令和六年若しくは令和七年であり、かつ、その居住に係る住宅の取得等が認定住宅等の新築等若しくは買取再販認定住宅等の取得に該当するものである場合、居住日の属する年が令和八年から令和十二年までの各年で同条第六項の規定により同条の規定の適用を受ける場合又は同条第十一項若しくは第十四項の規定により同条の規定の適用を受ける場合には、十二年内）の各年に所得税法第百九十条の規定の適用を受ける同条に規定する給与等（以下この条において「給与等」という。）の支払を受けるべき場合において、この項の規定の適用を受けようとする旨、その年の同法第二条第一項第三十号の合計所得金額（次項において「合計所得金額」という。）の見積額その他財務省令で定める事項を記載した申告書をその給与等の支払者を経由してその給与等に係る所得税の同法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、その年のその給与等に対する同法第百九十条の規定の適用については、同条第二号に掲げる税額は、当該税額に相当する金額から第四十一条第一項の規定による控除をされる金額に相当する金額（当該申告書に記載された金額に限るものとし、当該金額が当該税額を超える場合には、当該税額に相当する金額とする。）を控除した金額に相当する金額とする。
art-41-2-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-2-2/par-1
If an individual who has applied the provisions of Article 41, paragraph (1) with regard to the income tax for the year that includes the date of use as a residence prescribed in paragraph (1) of that Article (hereinafter referred to as the "date of moving in" in this Article) or for any year within the eight years following that year (or within the 11 years, if the year that includes the date of moving in is 2022 or 2023 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a residential house, acquisition of a renovated resale house, new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is 2024 or 2025 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is any year from 2026 to 2030 and the provisions of Article 41 are applied pursuant to the provisions of paragraph (6) of that Article, or if the provisions of that Article are applied pursuant to the provisions of paragraph (11) or paragraph (14) of that Article) is to receive, in any year within the nine years following the year that includes the date of moving in (or within the 12 years, if the year that includes the date of moving in is 2022 or 2023 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a residential house, acquisition of a renovated resale house, new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is 2024 or 2025 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is any year from 2026 to 2030 and the provisions of Article 41 are applied pursuant to the provisions of paragraph (6) of that Article, or if the provisions of that Article are applied pursuant to the provisions of paragraph (11) or paragraph (14) of that Article), payment of a salary or other wage prescribed in Article 190 of the Income Tax Act to which the provisions of that Article apply (hereinafter referred to as a "salary or other wage" in this Article), and has submitted a return stating that the individual seeks the application of the provisions of this paragraph, the estimated amount of the individual's total income under Article 2, paragraph (1), item (xxx) of that Act for that year (referred to as "total income" in the following paragraph) and other matters specified by Order of the Ministry of Finance, via the person paying the salary or other wage, to the district director having jurisdiction over the place for tax payment under Article 17 of that Act (or, where a designation has been made under Article 18, paragraph (2) of that Act, the designated place for tax payment) for the income tax on the salary or other wage, then, with regard to the application of the provisions of Article 190 of that Act to the salary or other wage for that year, the amount of tax listed in item (ii) of that Article is the amount equivalent to the amount after deducting, from the amount equivalent to that amount of tax, the amount equivalent to the amount to be deducted under Article 41, paragraph (1) (limited to the amount stated in the return, and, if that amount exceeds that amount of tax, the amount equivalent to that amount of tax).
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**第二項** 前項に規定する申告書は、同項の給与等の支払者からその年最後に給与等の支払を受ける日の前日までに、財務省令で定めるところにより、第七項の規定により交付された証明書その他の書類を添付して、提出しなければならないものとし、同日においてその者のその年の合計所得金額の見積額が二千万円（居住日の属する年が令和四年から令和七年までの各年であり、かつ、その居住に係る住宅の取得等が第四十一条第十六項の規定により居住用家屋の新築等に該当するものとみなされた同項に規定する特例居住用家屋の新築等（以下この項において「特例居住用家屋の新築等」という。）若しくは同条第十八項の規定により同条第六項に規定する認定住宅等の新築取得等に該当するものとみなされた同条第十八項に規定する特例認定住宅等の新築取得等（以下この項において「特例認定住宅等の新築取得等」という。）である場合又は居住日の属する年が令和八年から令和十二年までの各年であり、かつ、その居住に係る住宅の取得等が特例居住用家屋の新築等、同条第十七項の規定により買取再販住宅の取得に該当するものとみなされた同項に規定する特例買取再販住宅の取得、同項の規定により同条第一項に規定する既存住宅の取得に該当するものとみなされた同条第十七項に規定する特例既存住宅の取得、同項の規定により同条第一項に規定する増改築等に該当するものとみなされた同条第十七項に規定する特例増改築等若しくは特例認定住宅等の新築取得等である場合には、千万円）を超えるときは提出することができないものとする。
art-41-2-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-2/par-2
The return prescribed in the preceding paragraph must be submitted, by the day before the day on which the individual receives the last payment of a salary or other wage for that year from the person paying the salary or other wage referred to in that paragraph, as provided by Order of the Ministry of Finance, with the certificate issued under paragraph (7) and other documents attached, and may not be submitted if, as of that day, the estimated amount of the individual's total income for that year exceeds 20,000,000 yen (or 10,000,000 yen, if the year that includes the date of moving in is any year from 2022 to 2025 and the housing acquisition, etc. relating to the residence is new construction, etc. of a special residential house prescribed in Article 41, paragraph (16) that is deemed to fall under new construction, etc. of a residential house pursuant to the provisions of that paragraph (hereinafter referred to as "new construction, etc. of a special residential house" in this paragraph) or new construction or acquisition, etc. of a special certified house, etc. prescribed in paragraph (18) of that Article that is deemed to fall under building or acquiring a certified house, etc. prescribed in paragraph (6) of that Article pursuant to the provisions of paragraph (18) of that Article (hereinafter referred to as "new construction or acquisition, etc. of a special certified house, etc." in this paragraph), or if the year that includes the date of moving in is any year from 2026 to 2030 and the housing acquisition, etc. relating to the residence is new construction, etc. of a special residential house, an acquisition of a special renovated resale house prescribed in paragraph (17) of that Article that is deemed to fall under acquisition of a renovated resale house pursuant to the provisions of that paragraph, an acquisition of a special existing house prescribed in paragraph (17) of that Article that is deemed to fall under acquisition of an existing house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (17), special extension, rebuilding, etc. prescribed in paragraph (17) of that Article that is deemed to fall under extension, rebuilding, etc. prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (17), or new construction or acquisition, etc. of a special certified house, etc.).
machine translation, not official
**第三項** 第一項の場合において、同項に規定する申告書をその提出の際に経由すべき給与等の支払者が受け取つたときは、当該申告書は、その受け取つた日に同項に規定する税務署長に提出されたものとみなす。
art-41-2-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-2-2/par-3
In the case referred to in paragraph (1), when the person paying the salary or other wage via whom the return prescribed in that paragraph is to be submitted has received the return, the return is deemed to have been submitted to the district director prescribed in that paragraph on the date on which that person has received it.
machine translation, not official
**第四項** 居住日の属する年分又はその翌年以後八年内（居住日の属する年が令和四年若しくは令和五年であり、かつ、その居住に係る住宅の取得等が居住用家屋の新築等、買取再販住宅の取得、認定住宅等の新築等若しくは買取再販認定住宅等の取得に該当するものである場合、居住日の属する年が令和六年若しくは令和七年であり、かつ、その居住に係る住宅の取得等が認定住宅等の新築等若しくは買取再販認定住宅等の取得に該当するものである場合、居住日の属する年が令和八年から令和十二年までの各年で第四十一条第六項の規定により同条の規定の適用を受ける場合又は同条第十一項若しくは第十四項の規定により同条の規定の適用を受ける場合には、十一年内）のいずれかの年分の所得税につき同条第一項の規定の適用を受けた個人は、第一項に規定する申告書の提出の際に経由すべき給与等の支払者が所得税法第百九十八条第二項に規定する政令で定める要件を満たす場合には、当該申告書の提出に代えて、当該給与等の支払者に対し、当該申告書に記載すべき事項を電磁的方法（同項に規定する電磁的方法をいう。第八項において同じ。）により提供することができる。この場合においては、同条第二項後段の規定を準用する。
art-41-2-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-2-2/par-4
An individual who has applied the provisions of Article 41, paragraph (1) with regard to the income tax for the year that includes the date of moving in or for any year within the eight years following that year (or within the 11 years, if the year that includes the date of moving in is 2022 or 2023 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a residential house, acquisition of a renovated resale house, new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is 2024 or 2025 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is any year from 2026 to 2030 and the provisions of Article 41 are applied pursuant to the provisions of paragraph (6) of that Article, or if the provisions of that Article are applied pursuant to the provisions of paragraph (11) or paragraph (14) of that Article) may, if the person paying the salary or other wage via whom the return prescribed in paragraph (1) is to be submitted satisfies the requirements specified by Cabinet Order prescribed in Article 198, paragraph (2) of the Income Tax Act, provide the matters to be stated in the return to the person paying the salary or other wage by electronic or magnetic means (meaning the electronic or magnetic means prescribed in that paragraph; the same applies in paragraph (8)) in lieu of submitting the return. In this case, the provisions of the second sentence of paragraph (2) of that Article apply mutatis mutandis.
machine translation, not official
**第五項** 前項の規定の適用がある場合における第三項の規定の適用については、同項中「申告書を」とあるのは「申告書に記載すべき事項を」と、「受け取つた」とあるのは「提供を受けた」とする。
art-41-2-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-2-2/par-5
With regard to the application of the provisions of paragraph (3) where the provisions of the preceding paragraph apply, the phrase "the return" in that paragraph is deemed to be replaced with "the matters to be stated in the return", and the phrase "has received" with "has been provided with".
machine translation, not official
**第六項** 第一項の規定の適用がある場合には、次に定めるところによる。
art-41-2-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-2-2/par-6
Where the provisions of paragraph (1) apply, the following applies:
machine translation, not official
**一** 所得税法第二条第一項第四十五号の規定の適用については、同号中「第六章まで（源泉徴収）」とあるのは、「第六章まで（源泉徴収）及び租税特別措置法第四十一条の二の二第一項（年末調整に係る住宅借入金等を有する場合の所得税額の特別控除）」とする。
art-41-2-2/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-2/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-2-2/par-6/item-1
with regard to the application of the provisions of Article 2, paragraph (1), item (xlv) of the Income Tax Act, the phrase "through Chapter VI (Withholding at the Source)" in that item is deemed to be replaced with "through Chapter VI (Withholding at the Source) and Article 41-2-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Income Tax Credit Where a Person Has Housing Loans, etc. in Year-End Adjustment)";
machine translation, not official
**二** 所得税法第百二十条第一項の規定の適用については、同項中「配当控除の額」とあるのは、「配当控除の額と租税特別措置法第四十一条の二の二第一項（年末調整に係る住宅借入金等を有する場合の所得税額の特別控除）の規定により控除される金額との合計額」とする。
art-41-2-2/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-2/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-2/par-6/item-2
with regard to the application of the provisions of Article 120, paragraph (1) of the Income Tax Act, the phrase "the amount of dividend tax credit" in that paragraph is deemed to be replaced with "the total of the amount of dividend tax credit and the amount deducted pursuant to the provisions of Article 41-2-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Income Tax Credit Where a Person Has Housing Loans, etc. in Year-End Adjustment)".
machine translation, not official
**第七項** 税務署長は、政令で定めるところにより、居住日の属する年分又はその翌年以後八年内（居住日の属する年が令和四年若しくは令和五年であり、かつ、その居住に係る住宅の取得等が居住用家屋の新築等、買取再販住宅の取得、認定住宅等の新築等若しくは買取再販認定住宅等の取得に該当するものである場合、居住日の属する年が令和六年若しくは令和七年であり、かつ、その居住に係る住宅の取得等が認定住宅等の新築等若しくは買取再販認定住宅等の取得に該当するものである場合、居住日の属する年が令和八年から令和十二年までの各年で第四十一条第六項の規定により同条の規定の適用を受ける場合又は同条第十一項若しくは第十四項の規定により同条の規定の適用を受ける場合には、十一年内）のいずれかの年分の所得税につき同条第一項の規定の適用を受けた個人から当該居住日その他の事項についての証明書の交付の申請があつた場合には、これを交付しなければならない。
art-41-2-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-2-2/par-7
The district director must, as provided by Cabinet Order, issue a certificate concerning the date of moving in and other matters, if an application for its issuance has been filed by an individual who has applied the provisions of Article 41, paragraph (1) with regard to the income tax for the year that includes the date of moving in or for any year within the eight years following that year (or within the 11 years, if the year that includes the date of moving in is 2022 or 2023 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a residential house, acquisition of a renovated resale house, new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is 2024 or 2025 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is any year from 2026 to 2030 and the provisions of Article 41 are applied pursuant to the provisions of paragraph (6) of that Article, or if the provisions of that Article are applied pursuant to the provisions of paragraph (11) or paragraph (14) of that Article).
machine translation, not official
**第八項** 居住日の属する年分（令和元年から令和十二年までの各年分に限る。以下この項において「居住年分」という。）又は当該居住年分の翌年以後八年内（居住日の属する年が令和四年若しくは令和五年であり、かつ、その居住に係る住宅の取得等が居住用家屋の新築等、買取再販住宅の取得、認定住宅等の新築等若しくは買取再販認定住宅等の取得に該当するものである場合、居住日の属する年が令和六年若しくは令和七年であり、かつ、その居住に係る住宅の取得等が認定住宅等の新築等若しくは買取再販認定住宅等の取得に該当するものである場合、居住日の属する年が令和八年から令和十二年までの各年で第四十一条第六項の規定により同条の規定の適用を受ける場合又は同条第十一項若しくは第十四項の規定により同条の規定の適用を受ける場合には、十一年内）のいずれかの年分の所得税につき同条第一項の規定の適用を受けた個人は、第四項の規定により第一項に規定する申告書に記載すべき事項を電磁的方法により提供する場合には、第二項の規定による書類の提出に代えて、財務省令で定めるところにより、当該申告書の提出の際に経由すべき給与等の支払者に対し、当該書類に記載されるべき事項を電磁的方法により提供することができる。この場合において、当該個人は、同項の規定により当該申告書に当該書類を添付して、提出したものとみなす。
art-41-2-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-2-2/par-8
An individual who has applied the provisions of Article 41, paragraph (1) with regard to the income tax for the year that includes the date of moving in (limited to any year from 2019 to 2030; hereinafter referred to as the "tax year of moving in" in this paragraph) or for any year within the eight years following the tax year of moving in (or within the 11 years, if the year that includes the date of moving in is 2022 or 2023 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a residential house, acquisition of a renovated resale house, new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is 2024 or 2025 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is any year from 2026 to 2030 and the provisions of Article 41 are applied pursuant to the provisions of paragraph (6) of that Article, or if the provisions of that Article are applied pursuant to the provisions of paragraph (11) or paragraph (14) of that Article) may, when providing the matters to be stated in the return prescribed in paragraph (1) by electronic or magnetic means pursuant to the provisions of paragraph (4), provide, as provided by Order of the Ministry of Finance, the matters to be stated in the documents to the person paying the salary or other wage via whom the return is to be submitted by electronic or magnetic means, in lieu of submitting the documents under the provisions of paragraph (2). In this case, the individual is deemed to have submitted the return with the documents attached pursuant to the provisions of that paragraph.
machine translation, not official
### 第四十一条の二の三（住宅取得資金に係る借入金等の年末残高等調書） — Report on the Year-End Balance, etc. of Loans, etc. for Housing Acquisition Funds
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art-41-2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3 · https://japanlaw.org/l/332AC0000000026/art-41-2-3
**第一項** 令和五年一月一日以後に居住の用に供する家屋について第四十一条第一項又は前条第一項の規定の適用を受けようとする個人は、住宅借入金等（第四十一条第一項に規定する住宅借入金等をいう。以下第三項までにおいて同じ。）に係る債権者（当該住宅借入金等に係る債権者その他の政令で定める者をいう。次項において同じ。）に、当該個人の氏名及び住所、個人番号その他の財務省令で定める事項（次項において「申請事項」という。）を記載した書類（以下この項及び次項において「適用申請書」という。）の提出（当該適用申請書の提出に代えて行う電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法をいう。）による当該適用申請書に記載すべき事項の提供を含む。）をしなければならない。
art-41-2-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-1
An individual who seeks to apply the provisions of Article 41, paragraph (1) or paragraph (1) of the preceding Article with regard to a house to be used as a residence on or after January 1, 2023 must submit (including by providing the matters to be stated in the written application for the credit by electronic or magnetic means (meaning a method using an electronic data processing system or any other method using information and communications technology) in lieu of submitting the written application for the credit), to the creditor (meaning the creditor of the housing loans, etc. or any other person specified by Cabinet Order; the same applies in the following paragraph) relating to housing loans, etc. (meaning housing loans, etc. prescribed in Article 41, paragraph (1); the same applies hereinafter through paragraph (3)), a document stating the name and address, individual number and other matters specified by Order of the Ministry of Finance of the individual (referred to as "application particulars" in the following paragraph) (hereinafter referred to as a "written application for the credit" in this paragraph and the following paragraph).
machine translation, not official
**第二項** 適用申請書の前項に規定する提出（以下この項において「適用申請書の提出」という。）を受けた債権者は、その適用申請書の提出を受けた日の属する年以後十年内（前項の個人が同項の家屋を居住の用に供した日の属する年が令和五年であり、かつ、その居住に係る第四十一条第一項に規定する住宅の取得等が同項に規定する居住用家屋の新築等又は買取再販住宅の取得に該当するものである場合その他の政令で定める場合には、政令で定める期間）の各年の十月三十一日（その適用申請書の提出を受けた日の属する年にあつては、その翌年一月三十一日）までに、申請事項及び当該適用申請書の提出をした個人のその年の十二月三十一日（その者が死亡した日の属する年にあつては、同日）における住宅借入金等の金額その他の財務省令で定める事項を記載した調書を作成し、当該債権者の住所若しくは居所又は本店若しくは主たる事務所の所在地の所轄税務署長に提出しなければならない。この場合において、当該債権者は、当該適用申請書につき帳簿を備え、当該適用申請書の提出をした個人の各人別に、申請事項を記載し、又は記録しなければならない。
art-41-2-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-2
A creditor that has received the submission prescribed in the preceding paragraph of a written application for the credit (hereinafter referred to as the "submission of the written application for the credit" in this paragraph) must, by October 31 of each year within the 10 years from the year that includes the date on which it received the submission of the written application for the credit (or, if the year that includes the date on which the individual referred to in the preceding paragraph used the house referred to in that paragraph as a residence is 2023 and the housing acquisition, etc. prescribed in Article 41, paragraph (1) relating to the residence falls under new construction, etc. of a residential house or acquisition of a renovated resale house prescribed in that paragraph, or in any other case specified by Cabinet Order, within the period specified by Cabinet Order) (or, for the year that includes the date on which it received the submission of the written application for the credit, by January 31 of the following year), prepare a report stating the application particulars, the amount of housing loans, etc. of the individual who made the submission of the written application for the credit as of December 31 of that year (or, for the year that includes the date of the individual's death, as of that date) and other matters specified by Order of the Ministry of Finance, and submit it to the district director having jurisdiction over the creditor's domicile or residence, or the location of its head office or principal office. In this case, the creditor must keep a book for the written applications for the credit, and enter or record the application particulars for each individual who made the submission of the written application for the credit.
machine translation, not official
**第三項** 国税庁、国税局又は税務署の当該職員は、前項の調書の提出に関する調査について必要があるときは、当該調書を提出する義務がある者に質問し、その者の住宅借入金等に関する帳簿書類その他の物件を検査し、又は当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-41-2-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-3
The relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office may, when necessary for an investigation concerning the submission of the report referred to in the preceding paragraph, ask questions of the person obliged to submit the report, inspect that person's books and documents concerning housing loans, etc. or other articles, or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**第四項** 国税庁、国税局又は税務署の当該職員は、第二項の調書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。
art-41-2-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-4
The relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office may, when necessary for an investigation concerning the submission of the report referred to in paragraph (2), retain articles submitted in the investigation.
machine translation, not official
**第五項** 国税庁、国税局又は税務署の当該職員は、第三項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-41-2-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-5
When asking questions, carrying out inspections, or requesting presentation or submission under paragraph (3), the relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office must carry a certificate showing their identity and present it if requested by any person concerned.
machine translation, not official
**第六項** 第三項及び第四項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
art-41-2-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-6
The authority of the relevant officials under paragraph (3) and paragraph (4) must not be construed as being granted for the purpose of criminal investigation.
machine translation, not official
**第七項** 前項に定めるもののほか、第四項の規定の適用に関し必要な事項は、政令で定める。
art-41-2-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-7
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (4) are specified by Cabinet Order.
machine translation, not official
### 第四十一条の三（住宅借入金等を有する場合の所得税額の特別控除の適用を受けた者が居住用財産に係る課税の特例を受ける場合の修正申告等） — Amended Returns, etc. Where a Person Who Has Received the Special Income Tax Credit for Persons Having Housing Loans, etc. Receives Special Provisions on Taxation Concerning Residential Property
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art-41-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3 · https://japanlaw.org/l/332AC0000000026/art-41-3
**第一項** 第四十一条第二十二項に規定する資産の譲渡をした個人で同項の規定に該当することとなつた者が当該譲渡をした日の属する年の前三年以内の各年分の所得税につき同条第一項又は第四十一条の二の二第一項の規定の適用を受けている場合には、その者は、当該譲渡をした日の属する年分の所得税の確定申告期限までに、当該前三年以内の各年分の所得税についての修正申告書（同条第六項第二号又は所得税法第百二十一条の規定により確定申告書を提出していない者にあつては、期限後申告書）を提出し、かつ、当該期限内にこれらの申告書の提出により納付すべき税額を納付しなければならない。
art-41-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3/par-1
If an individual who has transferred an asset prescribed in Article 41, paragraph (22) and has thereby come to fall under the provisions of that paragraph has applied the provisions of paragraph (1) of that Article or Article 41-2-2, paragraph (1) with regard to the income tax for any year within three years before the year that includes the date of the transfer, the individual must, by the due date for filing a tax return for the income tax for the year that includes the date of the transfer, file an amended return (or, for a person who has not filed a final return pursuant to the provisions of Article 41-2-2, paragraph (6), item (ii) of this Act or Article 121 of the Income Tax Act, a return filed after the due date) for the income tax for each of the years within those three years, and pay, within that time limit, the amount of tax to be paid through the filing of those returns.
machine translation, not official
**第二項** 前項の規定によりこれらの申告書を提出すべき者がこれらの申告書を提出しなかつた場合には、納税地の所轄税務署長は、これらの申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条若しくは第二十六条の規定による更正又は同法第二十五条の規定による決定を行う。
art-41-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3/par-2
If a person who is required to file those returns pursuant to the provisions of the preceding paragraph has not filed them, the district director having jurisdiction over the place for tax payment is to make a reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes, or a determination under Article 25 of that Act, with regard to the amount of income, the amount of income tax and other matters that should have been stated in those returns.
machine translation, not official
**第三項** 第一項の規定による修正申告書及び前項の更正（当該申告書を提出すべき者に係るものに限る。）に対する国税通則法の規定の適用については、次に定めるところによる。
art-41-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3/par-3
With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under paragraph (1) and to the reassessment referred to in the preceding paragraph (limited to one relating to a person who is required to file that return), the following applies:
machine translation, not official
**一** 当該修正申告書で第一項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを同法第十七条第二項に規定する期限内申告書とみなす。
art-41-3/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3/par-3/item-1
an amended return that has been filed within the filing time limit prescribed in paragraph (1) is deemed to be a return filed by the due date prescribed in Article 17, paragraph (2) of the Act on General Rules for National Taxes, except where the provisions of Article 20 of that Act are applied;
machine translation, not official
**二** 当該修正申告書で第一項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第四十一条の三第一項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第四十一条の三第一項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」とする。
art-41-3/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3/par-3/item-2
with regard to an amended return that has been filed after the filing time limit prescribed in paragraph (1) and to the reassessment, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "the time limit for filing an amended return prescribed in Article 41-3, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date" in Article 61, paragraph (1), item (i) of that Act with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date or return filed after the due date" in paragraph (2) of that Article with "amended return under Article 41-3, paragraph (1) of the Act on Special Measures Concerning Taxation", and the phrase "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) of that Act with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation";
machine translation, not official
**三** 国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
art-41-3/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-3/par-3/item-3
the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item.
machine translation, not official
**第四項** 第一項の規定による期限後申告書及び第二項の更正（当該申告書を提出すべき者に係るものに限る。）又は決定に対する国税通則法の規定の適用については、次に定めるところによる。
art-41-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3/par-4
With regard to the application of the provisions of the Act on General Rules for National Taxes to a return filed after the due date under paragraph (1) and to the reassessment (limited to one relating to a person who is required to file that return) or the determination referred to in paragraph (2), the following applies:
machine translation, not official
**一** 当該期限後申告書で第一項に規定する提出期限内に提出されたものについては、これを国税通則法第十七条第二項に規定する期限内申告書とみなす。
art-41-3/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3/par-4/item-1
a return filed after the due date that has been filed within the filing time limit prescribed in paragraph (1) is deemed to be a return filed by the due date prescribed in Article 17, paragraph (2) of the Act on General Rules for National Taxes;
machine translation, not official
**二** 当該期限後申告書で第一項に規定する提出期限後に提出されたもの及び当該更正又は決定については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは、「租税特別措置法第四十一条の三第一項に規定する期限後申告書の提出期限」とする。
art-41-3/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3/par-4/item-2
with regard to a return filed after the due date that has been filed after the filing time limit prescribed in paragraph (1) and to the reassessment or determination, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "the time limit for filing a return filed after the due date prescribed in Article 41-3, paragraph (1) of the Act on Special Measures Concerning Taxation".
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### 第四十一条の三の二 〔削除 / repealed〕
art-41-3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-2
**第一項** 削除
art-41-3-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-2/par-1
no English for this paragraph
## 第五節の二 令和六年分における特別税額控除 — Section 5-2 Special Tax Credits for 2024
heading: machine translation, not official
ch-2/sec-5-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-5-2 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-5-2
### 第四十一条の三の三（令和六年分における所得税額の特別控除） — Special Income Tax Credit for 2024
caption: machine translation, not official
art-41-3-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-3
**第一項** 居住者の令和六年分の所得税については、その者のその年分の所得税の額から、令和六年分特別税額控除額を控除する。ただし、その者のその年分の所得税に係るその年の合計所得金額（所得税法第二条第一項第三十号の合計所得金額をいう。以下この節において同じ。）が千八百五万円を超える場合については、この限りでない。
art-41-3-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-1
For the income tax of a resident for 2024, the special tax credit amount for 2024 is deducted from the amount of income tax for that year; provided, however, that this does not apply where the resident's total income for that year relating to income tax for that year (meaning total income under Article 2, paragraph (1), item (xxx) of the Income Tax Act; the same applies hereinafter in this Section) exceeds 18,050,000 yen.
machine translation, not official
**第二項** 前項に規定する令和六年分特別税額控除額は、居住者について三万円（同一生計配偶者（所得税法第二条第一項第三十三号に規定する同一生計配偶者をいい、居住者に限る。以下この節において同じ。）又は扶養親族（同条第一項第三十四号に規定する扶養親族をいい、居住者に限る。以下この節において同じ。）を有する居住者については、三万円に当該同一生計配偶者又は当該扶養親族一人につき三万円を加算した金額）とする。
art-41-3-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-2
The special tax credit amount for 2024 prescribed in the preceding paragraph is 30,000 yen for a resident (or, for a resident who has a spouse in the same household (meaning a spouse in the same household prescribed in Article 2, paragraph (1), item (xxxiii) of the Income Tax Act, limited to a resident; the same applies hereinafter in this Section) or a dependent (meaning a dependent prescribed in item (xxxiv) of that paragraph, limited to a resident; the same applies hereinafter in this Section), the amount obtained by adding 30,000 yen per spouse in the same household or dependent to 30,000 yen).
machine translation, not official
**第三項** 前二項の場合において、その者が同一生計配偶者又は扶養親族に該当するかどうかの判定は、その年十二月三十一日（その居住者がその年の中途において死亡し、又は出国（所得税法第二条第一項第四十二号に規定する出国をいう。以下この項において同じ。）をする場合には、その死亡又は出国の時）の現況による。ただし、その判定に係る者がその当時既に死亡している場合は、その死亡の時の現況による。
art-41-3-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-3
In the cases referred to in the preceding two paragraphs, whether a person falls under a spouse in the same household or a dependent is determined based on the circumstances as of December 31 of that year (or, if the resident dies, or there is an absence from Japan (meaning an absence from Japan prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act; the same applies hereinafter in this paragraph) of the resident, during the year, as of the time of the death or the absence from Japan); provided, however, that if the person subject to the determination has already died at that time, it is determined based on the circumstances as of the time of the death.
machine translation, not official
**第四項** 所得税法第九十二条第二項の規定は、第一項の規定による控除をすべき金額について準用する。この場合において、同条第二項中「前項の規定による控除」とあるのは「前項及び租税特別措置法第四十一条の三の三第一項（令和六年分における所得税額の特別控除）の規定による控除」と、「当該控除をすべき金額」とあるのは「これらの控除をすべき金額の合計額」と読み替えるものとする。
art-41-3-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-4
The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under paragraph (1). In this case, the phrase "the credit under the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "the credit under the preceding paragraph and Article 41-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Income Tax Credit for 2024)", and the phrase "the amount allowed as the credit" with "the total of the amounts allowed as those credits".
machine translation, not official
**第五項** 居住者の令和六年分の所得税の確定申告書の提出に係る所得税法第百二十条第一項の規定の適用については、同項中「配当控除の額」とあるのは、「配当控除の額と租税特別措置法第四十一条の三の三第一項（令和六年分における所得税額の特別控除）の規定により控除される金額との合計額」とする。
art-41-3-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-5
With regard to the application of the provisions of Article 120, paragraph (1) of the Income Tax Act to the filing of a final return for the income tax of a resident for 2024, the phrase "the amount of dividend tax credit" in that paragraph is deemed to be replaced with "the total of the amount of dividend tax credit and the amount deducted pursuant to the provisions of Article 41-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Income Tax Credit for 2024)".
machine translation, not official
**第六項** 令和六年分の所得税について第一項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第四十一条の三の三第一項（令和六年分における所得税額の特別控除）」とする。
art-41-3-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-6
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (1) are applied with respect to income tax for 2024, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 41-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Income Tax Credit for 2024)".
machine translation, not official
**第七項** 第一項の規定による控除は、所得税法第二編第三章第二節の規定、第四十一条第一項の規定その他の財務省令で定める規定の適用がある場合には、これらの規定を適用した後に行うものとする。
art-41-3-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-7
Where the provisions of Part II, Chapter III, Section 2 of the Income Tax Act, the provisions of Article 41, paragraph (1) or any other provisions specified by Order of the Ministry of Finance apply, the deduction under paragraph (1) is to be made after applying those provisions.
machine translation, not official
### 第四十一条の三の四（令和六年分の所得税に係る予定納税額の納期等の特例） — Special Provisions on the Payment Period, etc. of Tax Prepayment Relating to Income Tax for 2024
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art-41-3-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-4
**第一項** 居住者の令和六年分の所得税に係る予定納税額（所得税法第二条第一項第三十六号に規定する予定納税額をいう。以下この条及び第四十一条の三の六において同じ。）の納期及び予定納税額の減額の承認の申請の期限については、次に定めるところによる。
art-41-3-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-4/par-1
The payment period of the tax prepayment (meaning the tax prepayment prescribed in Article 2, paragraph (1), item (xxxvi) of the Income Tax Act; the same applies hereinafter in this Article and Article 41-3-6) relating to the income tax of a resident for 2024 and the time limit for applying for approval for a reduction of the tax prepayment are as follows:
machine translation, not official
**一** 所得税法第百四条の規定の適用については、同条第一項中「同月三十一日」とあるのは、「九月三十日」とする。
art-41-3-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-4/par-1/item-1
with regard to the application of the provisions of Article 104 of the Income Tax Act, the phrase "July 31" in paragraph (1) of that Article is deemed to be replaced with "September 30";
machine translation, not official
**二** 所得税法第百十一条の規定の適用については、同条第一項中「その年七月十五日」とあるのは「その年七月三十一日」と、同条第三項中「経過した日」とあるのは「経過した日（第一項の申請の期限に係る同日が令和六年七月三十一日以前である場合には、同日）」とする。
art-41-3-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-4/par-1/item-2
with regard to the application of the provisions of Article 111 of the Income Tax Act, the phrase "July 15 of that year" in paragraph (1) of that Article is deemed to be replaced with "July 31 of that year", and the phrase "the day on which it has elapsed" in paragraph (3) of that Article with "the day on which it has elapsed (or, if that day relating to the time limit for the application under paragraph (1) is on or before July 31, 2024, that date)".
machine translation, not official
### 第四十一条の三の五（令和六年分の所得税に係る予定納税に係る特別控除の額の控除） — Deduction of the Amount of Special Deduction for Tax Prepayment Relating to Income Tax for 2024
caption: machine translation, not official
art-41-3-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-5
**第一項** 居住者（所得税法第百七条第一項各号に掲げる居住者を除く。）の令和六年分の所得税に係る前条第一号の規定により読み替えて適用される同法第百四条第一項の規定により同項に規定する第一期（次条第三項第一号及び第四項第一号において「第一期」という。）において納付すべき所得税の額は、当該所得税の額に相当する金額から予定納税特別控除額を控除した金額に相当する金額とする。
art-41-3-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-1
The amount of income tax to be paid during the first period prescribed in Article 104, paragraph (1) of the Income Tax Act (referred to as the "first period" in paragraph (3), item (i) and paragraph (4), item (i) of the following Article) pursuant to the provisions of that paragraph as applied with the replacement of terms under item (i) of the preceding Article, relating to the income tax for 2024 of a resident (excluding a resident listed in any of the items of Article 107, paragraph (1) of that Act), is the amount equivalent to the amount after deducting the special deduction from tax prepayment from the amount equivalent to that amount of income tax.
machine translation, not official
**第二項** 所得税法第百七条第一項各号に掲げる居住者の令和六年分の所得税に係る同項の規定により同法第百四条第一項に規定する第二期（次条第三項第二号、第四項及び第五項において「第二期」という。）において納付すべき所得税の額は、当該所得税の額に相当する金額から予定納税特別控除額を控除した金額に相当する金額とする。
art-41-3-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-2
The amount of income tax to be paid during the second period prescribed in Article 104, paragraph (1) of the Income Tax Act (referred to as the "second period" in paragraph (3), item (ii), paragraph (4) and paragraph (5) of the following Article) pursuant to the provisions of Article 107, paragraph (1) of that Act, relating to the income tax for 2024 of a resident listed in any of the items of that paragraph, is the amount equivalent to the amount after deducting the special deduction from tax prepayment from the amount equivalent to that amount of income tax.
machine translation, not official
**第三項** 前二項に規定する予定納税特別控除額は、三万円とする。
art-41-3-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-3
The special deduction from tax prepayment prescribed in the preceding two paragraphs is 30,000 yen.
machine translation, not official
**第四項** 第一項又は第二項の規定の適用がある場合における所得税法その他の所得税に関する法令の規定の適用については、第一項の規定による控除をした後の金額に相当する金額は所得税法第百四条第一項の規定により納付すべき所得税の額と、第二項の規定による控除をした後の金額に相当する金額は同法第百七条第一項の規定により納付すべき所得税の額とみなす。
art-41-3-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-4
With regard to the application of the provisions of the Income Tax Act and other laws and regulations concerning income tax where the provisions of paragraph (1) or paragraph (2) apply, the amount equivalent to the amount after the deduction under paragraph (1) is deemed to be the amount of income tax to be paid under Article 104, paragraph (1) of the Income Tax Act, and the amount equivalent to the amount after the deduction under paragraph (2) is deemed to be the amount of income tax to be paid under Article 107, paragraph (1) of that Act.
machine translation, not official
### 第四十一条の三の六（令和六年分の所得税の予定納税額の減額の承認の申請の特例） — Special Provisions on Application for Approval for a Reduction of Tax Prepayment of Income Tax for 2024
caption: machine translation, not official
art-41-3-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-6
**第一項** 居住者（第四十一条の三の三第二項に規定する令和六年分特別税額控除額の金額が三万円を超えると見込まれ、かつ、令和六年分の所得税に係るその年の合計所得金額が千八百五万円以下であると見込まれる者に限る。）の令和六年分の所得税につき予定納税額から減額の承認に係る予定納税特別控除額の控除を受けようとする場合における第四十一条の三の四第二号の規定により読み替えて適用される所得税法第百十一条第一項又は第二項の規定による申請については、同条第一項中「申告納税見積額が予定納税基準額」とあるのは「申告納税見積額から租税特別措置法第四十一条の三の六第六項（令和六年分の所得税の予定納税額の減額の承認の申請の特例）に規定する減額の承認に係る予定納税特別控除額を控除した金額が予定納税基準額から同法第四十一条の三の五第三項（令和六年分の所得税に係る予定納税に係る特別控除の額の控除）に規定する予定納税特別控除額を控除した金額」と、「第一期及び第二期」とあるのは「第一期又は第二期」と、同条第二項中「申告納税見積額が」とあるのは「申告納税見積額から租税特別措置法第四十一条の三の六第六項に規定する減額の承認に係る予定納税特別控除額を控除した金額が」と、同項第一号中「（前項」とあるのは「から租税特別措置法第四十一条の三の五第三項に規定する予定納税特別控除額を控除した金額（前項」と、「申告納税見積額」とあるのは「申告納税見積額から同法第四十一条の三の六第六項に規定する減額の承認に係る予定納税特別控除額を控除した金額」と、同項第二号中「予定納税基準額」とあるのは「予定納税基準額から租税特別措置法第四十一条の三の五第三項に規定する予定納税特別控除額を控除した金額」として、同条の規定を適用することができる。
art-41-3-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-1
With regard to an application under Article 111, paragraph (1) or paragraph (2) of the Income Tax Act as applied with the replacement of terms under Article 41-3-4, item (ii), where a resident (limited to a person whose special tax credit amount for 2024 prescribed in Article 41-3-3, paragraph (2) is expected to exceed 30,000 yen and whose total income for 2024 relating to income tax for that year is expected to be 18,050,000 yen or less) seeks to receive a deduction of the special deduction from tax prepayment subject to approval for a reduction from the tax prepayment for the income tax for 2024, the resident may apply the provisions of that Article, deeming the phrase "the estimated tax due on filing is expected to be less than the tax prepayment calculation base" in paragraph (1) of that Article to be replaced with "the amount after deducting the special deduction from tax prepayment subject to approval for a reduction prescribed in Article 41-3-6, paragraph (6) of the Act on Special Measures Concerning Taxation (Special Provisions on Application for Approval for a Reduction of Tax Prepayment of Income Tax for 2024) from the estimated tax due on filing is expected to be less than the amount after deducting the special deduction from tax prepayment prescribed in Article 41-3-5, paragraph (3) of that Act (Deduction of the Amount of Special Deduction for Tax Prepayment Relating to Income Tax for 2024) from the tax prepayment calculation base", the phrase "the first period and the second period" to be replaced with "the first period or the second period", the phrase "the estimated tax due on filing is" in paragraph (2) of that Article to be replaced with "the amount after deducting the special deduction from tax prepayment subject to approval for a reduction prescribed in Article 41-3-6, paragraph (6) of the Act on Special Measures Concerning Taxation from the estimated tax due on filing is", the phrase "the tax prepayment calculation base (or" in item (i) of that paragraph to be replaced with "the amount after deducting the special deduction from tax prepayment prescribed in Article 41-3-5, paragraph (3) of the Act on Special Measures Concerning Taxation from the tax prepayment calculation base (or", the phrase "the estimated tax due on filing" in that item to be replaced with "the amount after deducting the special deduction from tax prepayment subject to approval for a reduction prescribed in Article 41-3-6, paragraph (6) of that Act from the estimated tax due on filing", and the phrase "the tax prepayment calculation base" in item (ii) of that paragraph to be replaced with "the amount after deducting the special deduction from tax prepayment prescribed in Article 41-3-5, paragraph (3) of the Act on Special Measures Concerning Taxation from the tax prepayment calculation base".
machine translation, not official
**第二項** 前項の規定の適用がある場合における所得税法第百十三条の規定の適用については、同条第一項中「という。）」とあるのは「という。）及び減額の承認に係る予定納税特別控除額（租税特別措置法第四十一条の三の六第六項（令和六年分の所得税の予定納税額の減額の承認の申請の特例）に規定する減額の承認に係る予定納税特別控除額をいう。以下この条において同じ。）」と、「若しくは申告納税見積額」とあるのは「若しくは申告納税見積額及び減額の承認に係る予定納税特別控除額」と、同条第二項各号中「申告納税見積額が」とあるのは「申告納税見積額から減額の承認に係る予定納税特別控除額を控除した金額が」と、「予定納税基準額又は申告納税見積額」とあるのは「予定納税基準額から租税特別措置法第四十一条の三の五第三項（令和六年分の所得税に係る予定納税に係る特別控除の額の控除）に規定する予定納税特別控除額を控除した金額又は申告納税見積額から減額の承認に係る予定納税特別控除額を控除した金額」と、同条第三項中「その認めた申告納税見積額及び当該申告納税見積額」とあるのは「その認めた申告納税見積額及び減額の承認に係る予定納税特別控除額並びにこれらの金額」と、「その定めた申告納税見積額及び当該申告納税見積額」とあるのは「その定めた申告納税見積額及び減額の承認に係る予定納税特別控除額並びにこれらの金額」と、同条第四項中「申告納税見積額」とあるのは「申告納税見積額から減額の承認に係る予定納税特別控除額を控除した金額」と、「予定納税基準額を」とあるのは「予定納税基準額から租税特別措置法第四十一条の三の五第三項に規定する予定納税特別控除額を控除した金額を」とする。
art-41-3-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-2
With regard to the application of the provisions of Article 113 of the Income Tax Act where the provisions of the preceding paragraph apply, the phrase "referred to as the estimated tax due on filing)" in paragraph (1) of that Article is deemed to be replaced with "referred to as the estimated tax due on filing) and the special deduction from tax prepayment subject to approval for a reduction (meaning the special deduction from tax prepayment subject to approval for a reduction prescribed in Article 41-3-6, paragraph (6) of the Act on Special Measures Concerning Taxation (Special Provisions on Application for Approval for a Reduction of Tax Prepayment of Income Tax for 2024); the same applies hereinafter in this Article)", the phrase "or the estimated tax due on filing" with "or the estimated tax due on filing and the special deduction from tax prepayment subject to approval for a reduction", the phrase "the estimated tax due on filing is" in each item of paragraph (2) of that Article with "the amount after deducting the special deduction from tax prepayment subject to approval for a reduction from the estimated tax due on filing is", the phrase "the tax prepayment calculation base or the estimated tax due on filing" with "the amount after deducting the special deduction from tax prepayment prescribed in Article 41-3-5, paragraph (3) of the Act on Special Measures Concerning Taxation (Deduction of the Amount of Special Deduction for Tax Prepayment Relating to Income Tax for 2024) from the tax prepayment calculation base or the amount after deducting the special deduction from tax prepayment subject to approval for a reduction from the estimated tax due on filing", the phrase "the estimated tax due on filing so verified and that estimated tax due on filing" in paragraph (3) of that Article with "the estimated tax due on filing and the special deduction from tax prepayment subject to approval for a reduction so verified and those amounts", the phrase "the estimated tax due on filing so established and that estimated tax due on filing" with "the estimated tax due on filing and the special deduction from tax prepayment subject to approval for a reduction so established and those amounts", the phrase "the estimated tax due on filing" in paragraph (4) of that Article with "the amount after deducting the special deduction from tax prepayment subject to approval for a reduction from the estimated tax due on filing", and the phrase "the tax prepayment calculation base" with "the amount after deducting the special deduction from tax prepayment prescribed in Article 41-3-5, paragraph (3) of the Act on Special Measures Concerning Taxation from the tax prepayment calculation base".
machine translation, not official
**第三項** 令和六年分の所得税につき第四十一条の三の四第二号の規定により読み替えて適用される所得税法第百十一条第一項の規定による申請をした居住者が同項の承認を受けた場合における同法第百十四条第一項の規定の適用については、次に定めるところによる。
art-41-3-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-3
With regard to the application of the provisions of Article 114, paragraph (1) of the Income Tax Act where a resident who has made an application under Article 111, paragraph (1) of that Act as applied with the replacement of terms under Article 41-3-4, item (ii) with regard to the income tax for 2024 has received the approval referred to in that paragraph, the following applies:
machine translation, not official
**一** 第一期において納付すべき予定納税額は、所得税法第百十四条第一項に規定する三分の一に相当する金額から予定納税特別控除額（前条第三項に規定する予定納税特別控除額をいう。第五項において同じ。）（第一項の規定の適用がある場合には、減額の承認に係る予定納税特別控除額）を控除した金額に相当する金額（第一項に規定する合計所得金額が千八百五万円を超えると見込まれる場合には、当該三分の一に相当する金額）とする。この場合において、当該減額の承認に係る予定納税特別控除額が当該三分の一に相当する金額を超えるときは、当該控除をする金額は、当該三分の一に相当する金額とする。
art-41-3-6/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-3/item-1
the tax prepayment to be paid during the first period is the amount equivalent to the amount after deducting the special deduction from tax prepayment (meaning the special deduction from tax prepayment prescribed in paragraph (3) of the preceding Article; the same applies in paragraph (5)) (or, where the provisions of paragraph (1) apply, the special deduction from tax prepayment subject to approval for a reduction) from the amount equivalent to one-third prescribed in Article 114, paragraph (1) of the Income Tax Act (or, if the total income prescribed in paragraph (1) is expected to exceed 18,050,000 yen, the amount equivalent to that one-third). In this case, if the special deduction from tax prepayment subject to approval for a reduction exceeds the amount equivalent to that one-third, the amount to be deducted is the amount equivalent to that one-third;
machine translation, not official
**二** 前号の場合において、減額の承認に係る予定納税特別控除額を同号の三分の一に相当する金額から控除してもなお控除しきれない金額（以下この号において「控除未済予定納税特別控除額」という。）があるときは、第二期において納付すべき予定納税額は、所得税法第百十四条第一項に規定する三分の一に相当する金額から当該控除未済予定納税特別控除額を控除した金額に相当する金額とする。この場合において、当該控除未済予定納税特別控除額が当該三分の一に相当する金額を超えるときは、当該控除をする金額は、当該三分の一に相当する金額とする。
art-41-3-6/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-3/item-2
in the case referred to in the preceding item, if there is any amount of the special deduction from tax prepayment subject to approval for a reduction that could not be fully deducted even after deducting it from the amount equivalent to one-third referred to in that item (hereinafter referred to as the "undeducted special deduction amount for tax prepayment" in this item), the tax prepayment to be paid during the second period is the amount equivalent to the amount after deducting the undeducted special deduction amount for tax prepayment from the amount equivalent to one-third prescribed in Article 114, paragraph (1) of the Income Tax Act. In this case, if the undeducted special deduction amount for tax prepayment exceeds the amount equivalent to that one-third, the amount to be deducted is the amount equivalent to that one-third.
machine translation, not official
**第四項** 令和六年分の所得税につき所得税法第百十一条第二項の規定による申請をした同項第一号に掲げる居住者が同項の承認を受けた場合における同法第百十四条第二項の規定の適用については、第二期において納付すべき予定納税額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
art-41-3-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-4
With regard to the application of the provisions of Article 114, paragraph (2) of the Income Tax Act where a resident listed in item (i) of Article 111, paragraph (2) of that Act who has made an application under that paragraph with regard to the income tax for 2024 has received the approval referred to in that paragraph, the tax prepayment to be paid during the second period is the amount specified in each of the following items for the category of cases listed therein:
machine translation, not official
**一** 第一項の規定により減額の承認に係る予定納税特別控除額を第四十一条の三の四第一号の規定により読み替えて適用される所得税法第百四条第一項の規定により第一期において納付すべき所得税の額に相当する金額（以下この号において「控除前第一期予定納税額」という。）から控除してもなお控除しきれない金額その他の財務省令で定める金額（以下この号において「控除未済等予定納税特別控除額」という。）がある場合 同法第百十四条第二項の申告納税見積額から控除前第一期予定納税額を控除した金額の二分の一に相当する金額から当該控除未済等予定納税特別控除額（当該控除未済等予定納税特別控除額が当該二分の一に相当する金額を超える場合には、当該二分の一に相当する金額）を控除した金額に相当する金額
art-41-3-6/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-4/item-1
where there is an amount that could not be fully deducted even after deducting, pursuant to the provisions of paragraph (1), the special deduction from tax prepayment subject to approval for a reduction from the amount equivalent to the amount of income tax to be paid during the first period under Article 104, paragraph (1) of the Income Tax Act as applied with the replacement of terms under Article 41-3-4, item (i) (hereinafter referred to as the "first-period tax prepayment before the deduction" in this item), or any other amount specified by Order of the Ministry of Finance (hereinafter referred to as the "undeducted special deduction amount for tax prepayment, etc." in this item): the amount equivalent to the amount after deducting the undeducted special deduction amount for tax prepayment, etc. (or, if the undeducted special deduction amount for tax prepayment, etc. exceeds the amount equivalent to the one-half, the amount equivalent to that one-half) from the amount equivalent to one-half of the amount after deducting the first-period tax prepayment before the deduction from the estimated tax due on filing referred to in Article 114, paragraph (2) of that Act;
machine translation, not official
**二** 前号に掲げる場合以外の場合 同号の二分の一に相当する金額
art-41-3-6/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-4/item-2
cases other than that listed in the preceding item: the amount equivalent to one-half referred to in that item.
machine translation, not official
**第五項** 令和六年分の所得税につき所得税法第百十一条第二項の規定による申請をした同項第二号に掲げる居住者が同項の承認を受けた場合における同法第百十四条第三項の規定の適用については、第二期において納付すべき予定納税額は、同項に規定する二分の一に相当する金額から予定納税特別控除額（第一項の規定の適用がある場合には、減額の承認に係る予定納税特別控除額）（当該減額の承認に係る予定納税特別控除額が当該二分の一に相当する金額を超える場合には、当該二分の一に相当する金額）を控除した金額に相当する金額（第一項に規定する合計所得金額が千八百五万円を超えると見込まれる場合には、当該二分の一に相当する金額）とする。
art-41-3-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-5
With regard to the application of the provisions of Article 114, paragraph (3) of the Income Tax Act where a resident listed in item (ii) of Article 111, paragraph (2) of that Act who has made an application under that paragraph with regard to the income tax for 2024 has received the approval referred to in that paragraph, the tax prepayment to be paid during the second period is the amount equivalent to the amount after deducting the special deduction from tax prepayment (or, where the provisions of paragraph (1) apply, the special deduction from tax prepayment subject to approval for a reduction) (or, if the special deduction from tax prepayment subject to approval for a reduction exceeds the amount equivalent to one-half, the amount equivalent to that one-half) from the amount equivalent to one-half prescribed in Article 114, paragraph (3) of that Act (or, if the total income prescribed in paragraph (1) is expected to exceed 18,050,000 yen, the amount equivalent to that one-half).
machine translation, not official
**第六項** 第一項及び前三項に規定する減額の承認に係る予定納税特別控除額とは、第四十一条の三の四第二号の規定により読み替えて適用される所得税法第百十一条第一項又は第二項の規定による申請に係る同条第四項に規定する申告納税見積額の計算の基準となる日の現況による第四十一条の三の三第二項に規定する令和六年分特別税額控除額の見積額をいう。
art-41-3-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-6
The special deduction from tax prepayment subject to approval for a reduction prescribed in paragraph (1) and the preceding three paragraphs means the estimated amount of the special tax credit amount for 2024 prescribed in Article 41-3-3, paragraph (2), based on the circumstances as of the date that serves as the basis for calculating the estimated tax due on filing prescribed in Article 111, paragraph (4) of the Income Tax Act relating to the application under paragraph (1) or paragraph (2) of that Article as applied with the replacement of terms under Article 41-3-4, item (ii).
machine translation, not official
### 第四十一条の三の七（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — Deduction, etc. of the Amount of Special Deduction for Salaries or Other Wages Paid on or after June 2024
caption: machine translation, not official
art-41-3-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-7
**第一項** 令和六年六月一日において給与等（所得税法第百八十三条第一項に規定する給与等をいう。以下この条及び次条において同じ。）の支払者から主たる給与等（給与所得者の扶養控除等申告書（同法第百九十四条第八項に規定する給与所得者の扶養控除等申告書をいう。第三項第一号及び第二号並びに次条第二項第二号において同じ。）の提出の際に経由した給与等の支払者から支払を受ける給与等をいう。以下この項及び次項において同じ。）の支払を受ける者である居住者の同日以後最初に当該支払者から支払を受ける同年中の主たる給与等（同年分の所得税に係るものに限り、同法第百九十条の規定の適用を受けるものを除く。次項及び第五項において「第一回目控除適用給与等」という。）につき同法第四編第二章第一節の規定により徴収すべき所得税の額は、当該所得税の額に相当する金額（以下この項及び次項において「第一回目控除適用給与等に係る控除前源泉徴収税額」という。）から給与特別控除額を控除した金額に相当する金額とする。この場合において、当該給与特別控除額が当該第一回目控除適用給与等に係る控除前源泉徴収税額を超えるときは、当該控除をする金額は、当該第一回目控除適用給与等に係る控除前源泉徴収税額に相当する金額とする。
art-41-3-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
Where a resident is, as of June 1, 2024, a person receiving, from a person paying a salary or other wage (with "salary or other wage" meaning a salary or other wage prescribed in Article 183, paragraph (1) of the Income Tax Act; the same applies hereinafter in this Article and the following Article), payment of a principal salary or other wage (meaning a salary or other wage paid by the person paying the salary or other wage via whom the resident's salary income earner's return for deduction for Dependents, etc. (meaning the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) of that Act; the same applies in paragraph (3), items (i) and (ii) and in paragraph (2), item (ii) of the following Article) was submitted; the same applies hereinafter in this paragraph and the following paragraph), the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter II, Section 1 of that Act on the first principal salary or other wage during 2024 that the resident receives from that payer on or after that date (limited to one relating to the income tax for that year and excluding one to which the provisions of Article 190 of that Act apply; referred to as the "first salary or other wage subject to the special deduction" in the following paragraph and paragraph (5)) is the amount equivalent to the amount after deducting the special deduction for salary from the amount equivalent to that amount of income tax (hereinafter referred to as the "pre-deduction withholding tax on the first salary or other wage subject to the special deduction" in this paragraph and the following paragraph). In this case, if the special deduction for salary exceeds the pre-deduction withholding tax on the first salary or other wage subject to the special deduction, the amount to be deducted is the amount equivalent to the pre-deduction withholding tax on the first salary or other wage subject to the special deduction.
machine translation, not official
**第二項** 前項の場合において、給与特別控除額を第一回目控除適用給与等に係る控除前源泉徴収税額から控除してもなお控除しきれない金額（以下この項において「第一回目控除未済給与特別控除額」という。）があるときは、当該第一回目控除未済給与特別控除額を、前項の居住者が第一回目控除適用給与等の支払を受けた日後に当該第一回目控除適用給与等の支払者から支払を受ける令和六年中の主たる給与等（同年分の所得税に係るものに限り、所得税法第百九十条の規定の適用を受けるものを除く。以下この項において「第二回目以降控除適用給与等」という。）につき同法第四編第二章第一節の規定により徴収すべき所得税の額に相当する金額（以下この項において「第二回目以降控除適用給与等に係る控除前源泉徴収税額」という。）から順次控除（それぞれの第二回目以降控除適用給与等に係る控除前源泉徴収税額に相当する金額を限度とする。）をした金額に相当する金額をもつて、それぞれの第二回目以降控除適用給与等につき同節の規定により徴収すべき所得税の額とする。
art-41-3-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-2
In the case referred to in the preceding paragraph, if there is any amount of the special deduction for salary that could not be fully deducted even after deducting it from the pre-deduction withholding tax on the first salary or other wage subject to the special deduction (hereinafter referred to as the "special deduction for salary left after the first salary or other wage" in this paragraph), the amount of income tax to be collected pursuant to the provisions of that Section on each second or later salary or other wage subject to the special deduction is the amount equivalent to the amount obtained by successively deducting the special deduction for salary left after the first salary or other wage (up to the amount equivalent to the pre-deduction withholding tax on the second or later salary or other wage subject to the special deduction in each case) from the amount equivalent to the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter II, Section 1 of the Income Tax Act (hereinafter referred to as the "pre-deduction withholding tax on the second or later salary or other wage subject to the special deduction" in this paragraph) on the principal salaries or other wages during 2024 (limited to those relating to the income tax for that year and excluding those to which the provisions of Article 190 of the Income Tax Act apply; hereinafter each referred to as a "second or later salary or other wage subject to the special deduction" in this paragraph) that the resident referred to in the preceding paragraph receives from the person paying the first salary or other wage subject to the special deduction after the date on which the resident received payment of the first salary or other wage subject to the special deduction.
machine translation, not official
**第三項** 前二項に規定する給与特別控除額は、三万円（次に掲げる者がある場合には、三万円にこれらの者一人につき三万円を加算した金額）とする。
art-41-3-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3
The special deduction for salary prescribed in the preceding two paragraphs is 30,000 yen (or, if there are any of the following persons, the amount obtained by adding 30,000 yen per such person to 30,000 yen):
machine translation, not official
**一** 給与所得者の扶養控除等申告書に記載された源泉控除対象配偶者（所得税法第二条第一項第三十三号の四に規定する源泉控除対象配偶者をいい、居住者に限る。第四十一条の三の九第三項第一号において同じ。）で合計所得金額の見積額が四十八万円以下である者
art-41-3-7/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-1
a spouse eligible for withholding deduction (meaning a spouse eligible for withholding deduction prescribed in Article 2, paragraph (1), item (xxxiii)-4 of the Income Tax Act, limited to a resident; the same applies in Article 41-3-9, paragraph (3), item (i)) stated in the salary income earner's return for deduction for Dependents, etc., whose estimated amount of total income is 480,000 yen or less;
machine translation, not official
**二** 給与所得者の扶養控除等申告書に記載された控除対象扶養親族（所得税法第二条第一項第三十四号の二に規定する控除対象扶養親族をいい、居住者に限る。次条第二項第二号及び第四十一条の三の九第三項第二号において同じ。）
art-41-3-7/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-2
a dependent eligible for deduction (meaning a dependent eligible for deduction prescribed in Article 2, paragraph (1), item (xxxiv)-2 of the Income Tax Act, limited to a resident; the same applies in paragraph (2), item (ii) of the following Article and Article 41-3-9, paragraph (3), item (ii)) stated in the salary income earner's return for deduction for Dependents, etc.;
machine translation, not official
**三** 第五項に規定する申告書に記載された同一生計配偶者（第一号に掲げる者を除く。）
art-41-3-7/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-3
a spouse in the same household (excluding a person listed in item (i)) stated in the return prescribed in paragraph (5);
machine translation, not official
**四** 第五項に規定する申告書に記載された扶養親族（第二号に掲げる者を除く。）
art-41-3-7/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-4
a dependent (excluding a person listed in item (ii)) stated in the return prescribed in paragraph (5).
machine translation, not official
**第四項** 第一項又は第二項の規定の適用がある場合における所得税法その他の所得税に関する法令の規定の適用については、第一項又は第二項の規定による控除をした後の金額に相当する金額は、それぞれ所得税法第四編第二章第一節の規定により徴収すべき所得税の額とみなす。
art-41-3-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-4
With regard to the application of the provisions of the Income Tax Act and other laws and regulations concerning income tax where the provisions of paragraph (1) or paragraph (2) apply, the amount equivalent to the amount after the deduction under paragraph (1) or paragraph (2) is deemed to be the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter II, Section 1 of the Income Tax Act, respectively.
machine translation, not official
**第五項** 給与等の支払を受ける第一項の居住者は、第一回目控除適用給与等の支払を受ける日までに、第三項第三号又は第四号に掲げる者に係る同項に規定する給与特別控除額について第一項又は第二項の規定の適用を受けようとする旨、これらの者の氏名及び個人番号（個人番号を有しない者にあつては、氏名）その他の財務省令で定める事項を記載した申告書を、第一項の給与等の支払者を経由して、その給与等に係る所得税の所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地。次条第四項において同じ。）の所轄税務署長に提出することができる。
art-41-3-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
The resident referred to in paragraph (1) who receives payment of a salary or other wage may, by the date on which the resident receives payment of the first salary or other wage subject to the special deduction, submit a return stating that the resident seeks the application of the provisions of paragraph (1) or paragraph (2) with regard to the special deduction for salary prescribed in paragraph (3) relating to the persons listed in item (iii) or item (iv) of that paragraph, the names and individual numbers of those persons (or, for a person who does not have an individual number, the name) and other matters specified by Order of the Ministry of Finance, via the person paying the salary or other wage referred to in paragraph (1), to the district director having jurisdiction over the place for tax payment under Article 17 of the Income Tax Act (or, where a designation has been made under Article 18, paragraph (2) of that Act, the designated place for tax payment; the same applies in paragraph (4) of the following Article) for the income tax on the salary or other wage.
machine translation, not official
**第六項** 前項の場合において、同項に規定する申告書をその提出の際に経由すべき給与等の支払者が受け取つたときは、当該申告書は、その受け取つた日に同項に規定する税務署長に提出されたものとみなす。
art-41-3-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-6
In the case referred to in the preceding paragraph, when the person paying the salary or other wage via whom the return prescribed in that paragraph is to be submitted has received the return, the return is deemed to have been submitted to the district director prescribed in that paragraph on the date on which that person has received it.
machine translation, not official
**第七項** 給与等の支払を受ける第一項の居住者は、第五項に規定する申告書の提出の際に経由すべき給与等の支払者が所得税法第百九十八条第二項に規定する政令で定める要件を満たす場合には、当該申告書の提出に代えて、当該給与等の支払者に対し、当該申告書に記載すべき事項を電磁的方法（同項に規定する電磁的方法をいう。）により提供することができる。この場合においては、同項後段の規定を準用する。
art-41-3-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-7
The resident referred to in paragraph (1) who receives payment of a salary or other wage may, if the person paying the salary or other wage via whom the return prescribed in paragraph (5) is to be submitted satisfies the requirements specified by Cabinet Order prescribed in Article 198, paragraph (2) of the Income Tax Act, provide the matters to be stated in the return to the person paying the salary or other wage by electronic or magnetic means (meaning the electronic or magnetic means prescribed in that paragraph) in lieu of submitting the return. In this case, the provisions of the second sentence of that paragraph apply mutatis mutandis.
machine translation, not official
**第八項** 前項の規定の適用がある場合における第六項の規定の適用については、同項中「申告書を」とあるのは「申告書に記載すべき事項を」と、「受け取つた」とあるのは「提供を受けた」とする。
art-41-3-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-8
With regard to the application of the provisions of paragraph (6) where the provisions of the preceding paragraph apply, the phrase "the return" in that paragraph is deemed to be replaced with "the matters to be stated in the return", and the phrase "has received" with "has been provided with".
machine translation, not official
**第九項** 第五項に規定する申告書の提出を受ける同項の給与等の支払者が、財務省令で定めるところにより、当該申告書に記載されるべき第三項第三号又は第四号に掲げる者の氏名及び個人番号その他の事項を記載した帳簿（当該申告書の提出の前に、これらの者に係る第一項の居住者から所得税法第百九十八条第四項各号に掲げる申告書その他財務省令で定める申告書の提出を受けて作成されたものに限る。）を備えているときは、その居住者は、第五項の規定にかかわらず、当該給与等の支払者に提出する同項に規定する申告書には、当該帳簿に記載されている個人番号の記載を要しないものとする。ただし、当該申告書に記載されるべき氏名又は個人番号が当該帳簿に記載されているこれらの者の氏名又は個人番号と異なるときは、この限りでない。
art-41-3-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-9
Where the person paying the salary or other wage referred to in paragraph (5) who receives the submission of the return prescribed in that paragraph keeps, as provided by Order of the Ministry of Finance, a book stating the names and individual numbers of the persons listed in paragraph (3), item (iii) or item (iv) that are to be stated in the return and other matters (limited to a book prepared upon receiving, before the submission of the return, the submission of a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act or any other return specified by Order of the Ministry of Finance from the resident referred to in paragraph (1) relating to those persons), the resident, notwithstanding the provisions of paragraph (5), is not required to state the individual numbers stated in the book in the return prescribed in that paragraph to be submitted to the person paying the salary or other wage; provided, however, that this does not apply if the name or individual number to be stated in the return differs from the name or individual number of those persons stated in the book.
machine translation, not official
**第十項** 第五項の規定の適用がある場合における所得税法第百九十八条第四項の規定及び第四十一条の三の十二第六項の規定の適用については、同法第百九十八条第四項中「次に掲げる申告書」とあるのは「次に掲げる申告書又は租税特別措置法第四十一条の三の七第五項（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等）に規定する申告書」と、第四十一条の三の十二第六項中「又は所得税法第百九十八条第四項各号に掲げる申告書」とあるのは「、所得税法第百九十八条第四項各号に掲げる申告書又は第四十一条の三の七第五項に規定する申告書」とする。
art-41-3-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-10
With regard to the application of the provisions of Article 198, paragraph (4) of the Income Tax Act and Article 41-3-12, paragraph (6) where the provisions of paragraph (5) apply, the phrase "the following returns" in Article 198, paragraph (4) of that Act is deemed to be replaced with "the following returns or the return prescribed in Article 41-3-7, paragraph (5) of the Act on Special Measures Concerning Taxation (Deduction, etc. of the Amount of Special Deduction for Salaries or Other Wages Paid on or after June 2024)", and the phrase "or a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act" in Article 41-3-12, paragraph (6) with ", a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act or the return prescribed in Article 41-3-7, paragraph (5)".
machine translation, not official
**第十一項** 給与等の支払を受ける第一項の居住者が、令和六年中の地方税法（昭和二十五年法律第二百二十六号）第四十五条の二第一項に規定する給与につき同法第四十五条の三の二第一項又は第三百十七条の三の二第一項の規定により提出する申告書（同法第四十五条の三の二第三項又は第三百十七条の三の二第三項の規定により提出する申告書を含み、扶養親族（第三項第二号に掲げる者を除く。以下この項において同じ。）について記載があるものに限る。以下この項及び次項において「地方税法の規定に基づく給与所得者の扶養親族等申告書」という。）をその給与等の支払者に提出（地方税法の規定に基づく給与所得者の扶養親族等申告書の提出に代えて行う同法第四十五条の三の二第五項又は第三百十七条の三の二第五項に規定する電磁的方法による当該地方税法の規定に基づく給与所得者の扶養親族等申告書に記載すべき事項の提供を含む。）をした場合には、この条の規定の適用については、当該地方税法の規定に基づく給与所得者の扶養親族等申告書が当該提出をされた日（当該提出をされた日が同年六月一日前である場合には、同日）に当該扶養親族について記載がある第五項に規定する申告書が提出をされたものとみなす。ただし、当該提出をされた日前に当該申告書が提出（当該申告書の提出に代えて行う第七項に規定する電磁的方法による当該申告書に記載すべき事項の提供を含む。）をされた場合は、この限りでない。
art-41-3-7/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-11
Where the resident referred to in paragraph (1) who receives payment of a salary or other wage has submitted to the person paying the salary or other wage a return to be submitted pursuant to the provisions of Article 45-3-2, paragraph (1) or Article 317-3-2, paragraph (1) of the Local Tax Act (Act No. 226 of 1950) with regard to the salary prescribed in Article 45-2, paragraph (1) of that Act during 2024 (including a return to be submitted pursuant to the provisions of Article 45-3-2, paragraph (3) or Article 317-3-2, paragraph (3) of that Act, and limited to a return containing a statement concerning a dependent (excluding a person listed in paragraph (3), item (ii); the same applies hereinafter in this paragraph); hereinafter referred to as a "salary income earner's return for Dependents, etc. under the Local Tax Act" in this paragraph and the following paragraph) (including providing the matters to be stated in the salary income earner's return for Dependents, etc. under the Local Tax Act by the electronic or magnetic means prescribed in Article 45-3-2, paragraph (5) or Article 317-3-2, paragraph (5) of that Act in lieu of submitting the salary income earner's return for Dependents, etc. under the Local Tax Act), then, with regard to the application of the provisions of this Article, a return prescribed in paragraph (5) containing a statement concerning the dependent is deemed to have been submitted on the date on which the salary income earner's return for Dependents, etc. under the Local Tax Act was so submitted (or, if that date is before June 1 of that year, on June 1 of that year); provided, however, that this does not apply if the return was submitted (including the provision of the matters to be stated in the return by the electronic or magnetic means prescribed in paragraph (7) in lieu of submitting the return) before the date on which the salary income earner's return for Dependents, etc. under the Local Tax Act was so submitted.
machine translation, not official
**第十二項** 前項本文の場合には、同項の地方税法の規定に基づく給与所得者の扶養親族等申告書に記載された事項のうち第五項に規定する事項に相当するものは、同項に規定する申告書に記載されたものとみなす。
art-41-3-7/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-12
In the case referred to in the main clause of the preceding paragraph, the matters stated in the salary income earner's return for Dependents, etc. under the Local Tax Act referred to in that paragraph that correspond to the matters prescribed in paragraph (5) are deemed to have been stated in the return prescribed in that paragraph.
machine translation, not official
### 第四十一条の三の八（令和六年における年末調整に係る特別控除の額の控除等） — Deduction, etc. of the Amount of Special Deduction in Year-End Adjustment in 2024
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art-41-3-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8 · https://japanlaw.org/l/332AC0000000026/art-41-3-8
**第一項** 居住者の令和六年中に支払の確定した給与等に対する所得税法第百九十条の規定の適用については、同条第二号に掲げる税額は、当該税額に相当する金額から年末調整特別控除額を控除した金額に相当する金額とする。ただし、その者のその年分の所得税に係るその年の合計所得金額の見積額が千八百五万円を超える場合については、この限りでない。
art-41-3-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-1
With regard to the application of the provisions of Article 190 of the Income Tax Act to the salary or other wage of a resident whose payment has become fixed during 2024, the amount of tax listed in item (ii) of that Article is the amount equivalent to the amount after deducting the special deduction for year-end adjustment from the amount equivalent to that amount of tax; provided, however, that this does not apply where the estimated amount of the resident's total income for that year relating to income tax for that year exceeds 18,050,000 yen.
machine translation, not official
**第二項** 前項に規定する年末調整特別控除額は、三万円（次に掲げる者がある場合には、三万円にこれらの者一人につき三万円を加算した金額）とする。この場合において、当該金額が令和六年中に支払の確定した給与等につき所得税法第百九十条の規定（第四十一条の二の二の規定その他財務省令で定める規定の適用がある場合には、これらの規定を含む。）を適用して求めた同法第百九十条第二号に掲げる税額を超える場合には、年末調整特別控除額は、当該税額に相当する金額とする。
art-41-3-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2
The special deduction for year-end adjustment prescribed in the preceding paragraph is 30,000 yen (or, if there are any of the following persons, the amount obtained by adding 30,000 yen per such person to 30,000 yen). In this case, if that amount exceeds the amount of tax listed in Article 190, item (ii) of the Income Tax Act obtained by applying the provisions of Article 190 of that Act (including, where the provisions of Article 41-2-2 or any other provisions specified by Order of the Ministry of Finance apply, those provisions) to the salaries or other wages whose payment has become fixed during 2024, the special deduction for year-end adjustment is the amount equivalent to that amount of tax:
machine translation, not official
**一** 所得税法第百九十五条の二第三項に規定する給与所得者の配偶者控除等申告書に記載された控除対象配偶者（同法第二条第一項第三十三号の二に規定する控除対象配偶者をいい、居住者に限る。）
art-41-3-8/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-1
a spouse eligible for deduction (meaning a spouse eligible for deduction prescribed in Article 2, paragraph (1), item (xxxiii)-2 of the Income Tax Act, limited to a resident) stated in the salary income earner's return for deduction for spouse, etc. prescribed in Article 195-2, paragraph (3) of that Act;
machine translation, not official
**二** 給与所得者の扶養控除等申告書に記載された控除対象扶養親族
art-41-3-8/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-2
a dependent eligible for deduction stated in the salary income earner's return for deduction for Dependents, etc.;
machine translation, not official
**三** 第四項に規定する申告書に記載された同一生計配偶者（第一号に掲げる者を除く。）
art-41-3-8/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-3
a spouse in the same household (excluding a person listed in item (i)) stated in the return prescribed in paragraph (4);
machine translation, not official
**四** 第四項に規定する申告書に記載された扶養親族（第二号に掲げる者を除く。）
art-41-3-8/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-4
a dependent (excluding a person listed in item (ii)) stated in the return prescribed in paragraph (4).
machine translation, not official
**第三項** 第一項の規定の適用がある場合における所得税法第二条第一項第四十五号の規定の適用については、同号中「第六章まで（源泉徴収）」とあるのは、「第六章まで（源泉徴収）及び租税特別措置法第四十一条の三の八第一項（令和六年における年末調整に係る特別控除の額の控除等）」とする。
art-41-3-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-3
With regard to the application of the provisions of Article 2, paragraph (1), item (xlv) of the Income Tax Act where the provisions of paragraph (1) apply, the phrase "through Chapter VI (Withholding at the Source)" in that item is deemed to be replaced with "through Chapter VI (Withholding at the Source) and Article 41-3-8, paragraph (1) of the Act on Special Measures Concerning Taxation (Deduction, etc. of the Amount of Special Deduction in Year-End Adjustment in 2024)".
machine translation, not official
**第四項** 国内において給与等の支払を受ける居住者は、所得税法第百九十条に規定する過不足の額の計算上、第二項第三号又は第四号に掲げる者に係る同項に規定する年末調整特別控除額について第一項の規定の適用を受けようとする場合には、その給与等の支払者（二以上の給与等の支払者から給与等の支払を受ける場合には、主たる給与等の支払者）からその年最後に給与等の支払を受ける日までに、当該第二項第三号又は第四号に掲げる者の氏名及び個人番号（個人番号を有しない者にあつては、氏名）その他の財務省令で定める事項を記載した申告書を、当該給与等の支払者を経由して、その給与等に係る所得税の同法第十七条の規定による納税地の所轄税務署長に提出しなければならない。
art-41-3-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-4
A resident who receives payment of a salary or other wage in Japan must, if the resident seeks to apply the provisions of paragraph (1) with regard to the special deduction for year-end adjustment prescribed in paragraph (2) relating to the persons listed in item (iii) or item (iv) of that paragraph in calculating the amount of excess or deficiency prescribed in Article 190 of the Income Tax Act, submit, by the date on which the resident receives the last payment of a salary or other wage for that year from the person paying the salary or other wage (or, if receiving payment of salaries or other wages from two or more persons paying the salary or other wage, the principal person paying the salary or other wage), a return stating the names and individual numbers (or, for a person who does not have an individual number, the name) of the persons listed in item (iii) or item (iv) of paragraph (2) and other matters specified by Order of the Ministry of Finance, via that person paying the salary or other wage, to the district director having jurisdiction over the place for tax payment under Article 17 of that Act for the income tax on the salary or other wage.
machine translation, not official
**第五項** 前項の規定の適用がある場合における所得税法第百九十八条第四項の規定及び第四十一条の三の十二第六項の規定の適用については、同法第百九十八条第四項中「次に掲げる申告書」とあるのは「次に掲げる申告書又は租税特別措置法第四十一条の三の八第四項（令和六年における年末調整に係る特別控除の額の控除等）に規定する申告書」と、第四十一条の三の十二第六項中「又は所得税法第百九十八条第四項各号に掲げる申告書」とあるのは「、所得税法第百九十八条第四項各号に掲げる申告書又は第四十一条の三の八第四項に規定する申告書」とする。
art-41-3-8/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-5
With regard to the application of the provisions of Article 198, paragraph (4) of the Income Tax Act and Article 41-3-12, paragraph (6) where the provisions of the preceding paragraph apply, the phrase "the following returns" in Article 198, paragraph (4) of that Act is deemed to be replaced with "the following returns or the return prescribed in Article 41-3-8, paragraph (4) of the Act on Special Measures Concerning Taxation (Deduction, etc. of the Amount of Special Deduction in Year-End Adjustment in 2024)", and the phrase "or a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act" in Article 41-3-12, paragraph (6) with ", a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act or the return prescribed in Article 41-3-8, paragraph (4)".
machine translation, not official
**第六項** 前条第六項から第九項までの規定は、第四項に規定する申告書の提出について準用する。
art-41-3-8/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-6
The provisions of paragraphs (6) through (9) of the preceding Article apply mutatis mutandis to the submission of the return prescribed in paragraph (4).
machine translation, not official
**第七項** 国内において給与等の支払を受ける居住者が、令和六年中の地方税法第四十五条の二第一項に規定する給与につき同法第四十五条の三の二第一項又は第三百十七条の三の二第一項の規定により提出する申告書（同法第四十五条の三の二第三項又は第三百十七条の三の二第三項の規定により提出する申告書を含み、扶養親族（第二項第二号に掲げる者を除く。以下この項において同じ。）について記載があるものに限る。以下この項及び次項において「地方税法の規定に基づく給与所得者の扶養親族等申告書」という。）をその給与等の支払者に提出（地方税法の規定に基づく給与所得者の扶養親族等申告書の提出に代えて行う同法第四十五条の三の二第五項又は第三百十七条の三の二第五項に規定する電磁的方法による当該地方税法の規定に基づく給与所得者の扶養親族等申告書に記載すべき事項の提供を含む。）をした場合には、この条の規定の適用については、当該地方税法の規定に基づく給与所得者の扶養親族等申告書が当該提出をされた日（当該提出をされた日が同年六月一日前である場合には、同日）に当該扶養親族について記載がある第四項に規定する申告書が提出をされたものとみなす。ただし、当該提出をされた日前に当該申告書が提出（当該申告書の提出に代えて行う前項において準用する前条第七項に規定する電磁的方法による当該申告書に記載すべき事項の提供を含む。）をされた場合は、この限りでない。
art-41-3-8/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-7
Where a resident who receives payment of a salary or other wage in Japan has submitted to the person paying the salary or other wage a return to be submitted pursuant to the provisions of Article 45-3-2, paragraph (1) or Article 317-3-2, paragraph (1) of the Local Tax Act with regard to the salary prescribed in Article 45-2, paragraph (1) of that Act during 2024 (including a return to be submitted pursuant to the provisions of Article 45-3-2, paragraph (3) or Article 317-3-2, paragraph (3) of that Act, and limited to a return containing a statement concerning a dependent (excluding a person listed in paragraph (2), item (ii); the same applies hereinafter in this paragraph); hereinafter referred to as a "salary income earner's return for Dependents, etc. under the Local Tax Act" in this paragraph and the following paragraph) (including providing the matters to be stated in the salary income earner's return for Dependents, etc. under the Local Tax Act by the electronic or magnetic means prescribed in Article 45-3-2, paragraph (5) or Article 317-3-2, paragraph (5) of that Act in lieu of submitting the salary income earner's return for Dependents, etc. under the Local Tax Act), then, with regard to the application of the provisions of this Article, a return prescribed in paragraph (4) containing a statement concerning the dependent is deemed to have been submitted on the date on which the salary income earner's return for Dependents, etc. under the Local Tax Act was so submitted (or, if that date is before June 1 of that year, on June 1 of that year); provided, however, that this does not apply if the return was submitted (including the provision of the matters to be stated in the return by the electronic or magnetic means prescribed in paragraph (7) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph in lieu of submitting the return) before the date on which the salary income earner's return for Dependents, etc. under the Local Tax Act was so submitted.
machine translation, not official
**第八項** 前項本文の場合には、同項の地方税法の規定に基づく給与所得者の扶養親族等申告書に記載された事項のうち第四項に規定する事項に相当するものは、同項に規定する申告書に記載されたものとみなす。
art-41-3-8/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-8
In the case referred to in the main clause of the preceding paragraph, the matters stated in the salary income earner's return for Dependents, etc. under the Local Tax Act referred to in that paragraph that correspond to the matters prescribed in paragraph (4) are deemed to have been stated in the return prescribed in that paragraph.
machine translation, not official
**第九項** 国内において給与等の支払を受ける居住者で第一項の規定の適用を受けようとする者（同項の給与等に係る所得税法第百九十五条の三第二項に規定する給与所得者の基礎控除申告書をその給与等の支払者に提出（当該給与所得者の基礎控除申告書の提出に代えて行う同法第百九十八条第二項に規定する電磁的方法による当該給与所得者の基礎控除申告書に記載すべき事項の提供を含む。）をした当該居住者その他の財務省令で定める者を除く。）は、その給与等の支払者（二以上の給与等の支払者から給与等の支払を受ける場合には、主たる給与等の支払者）からその年最後に給与等の支払を受ける日までに、当該給与等の支払者に対し、第一項の合計所得金額の見積額を通知しなければならない。
art-41-3-8/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-9
A resident who receives payment of a salary or other wage in Japan and seeks to apply the provisions of paragraph (1) (excluding a resident who has submitted to the person paying the salary or other wage a salary income earner's return for basic deduction prescribed in Article 195-3, paragraph (2) of the Income Tax Act relating to the salary or other wage referred to in that paragraph (including providing the matters to be stated in the salary income earner's return for basic deduction by the electronic or magnetic means prescribed in Article 198, paragraph (2) of that Act in lieu of submitting the salary income earner's return for basic deduction) and any other person specified by Order of the Ministry of Finance) must notify the person paying the salary or other wage (or, if receiving payment of salaries or other wages from two or more persons paying the salary or other wage, the principal person paying the salary or other wage) of the estimated amount of total income referred to in paragraph (1), by the date on which the resident receives the last payment of a salary or other wage for that year from that person paying the salary or other wage.
machine translation, not official
### 第四十一条の三の九（令和六年六月以後に支払われる公的年金等に係る特別控除の額の控除等） — Deduction, etc. of the Amount of Special Deduction for Public Pensions or Retirement Packages Paid on or after June 2024
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art-41-3-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9 · https://japanlaw.org/l/332AC0000000026/art-41-3-9
**第一項** 所得税法第三十五条第三項に規定する公的年金等で政令で定めるもの（以下この項、次項及び第五項において「特定公的年金等」という。）の支払を受ける者である居住者の令和六年六月一日以後最初に当該特定公的年金等の支払者から支払を受ける同年分の所得税に係る特定公的年金等で政令で定めるもの（次項において「第一回目控除適用公的年金等」という。）につき同法第四編第三章の二の規定により徴収すべき所得税の額は、当該所得税の額に相当する金額（以下この項及び次項において「第一回目控除適用公的年金等に係る控除前源泉徴収税額」という。）から年金特別控除額を控除した金額に相当する金額とする。この場合において、当該年金特別控除額が当該第一回目控除適用公的年金等に係る控除前源泉徴収税額を超えるときは、当該控除をする金額は、当該第一回目控除適用公的年金等に係る控除前源泉徴収税額に相当する金額とする。
art-41-3-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-1
The amount of income tax to be collected pursuant to the provisions of Part IV, Chapter III-2 of the Income Tax Act on the specified public pension or retirement package specified by Cabinet Order relating to the income tax for 2024 (referred to as the "first public pension or retirement package subject to the special deduction" in the following paragraph) that a resident who is a person receiving payment of public pensions or retirement packages prescribed in Article 35, paragraph (3) of that Act that are specified by Cabinet Order (each hereinafter referred to as a "specified public pension or retirement package" in this paragraph, the following paragraph and paragraph (5)) first receives from the person paying the specified public pension or retirement package on or after June 1, 2024 is the amount equivalent to the amount after deducting the special pension deduction from the amount equivalent to that amount of income tax (hereinafter referred to as the "pre-deduction withholding tax on the first public pension or retirement package subject to the special deduction" in this paragraph and the following paragraph). In this case, if the special pension deduction exceeds the pre-deduction withholding tax on the first public pension or retirement package subject to the special deduction, the amount to be deducted is the amount equivalent to the pre-deduction withholding tax on the first public pension or retirement package subject to the special deduction.
machine translation, not official
**第二項** 前項の場合において、年金特別控除額を第一回目控除適用公的年金等に係る控除前源泉徴収税額から控除してもなお控除しきれない金額（以下この項において「第一回目控除未済年金特別控除額」という。）があるときは、当該第一回目控除未済年金特別控除額を、前項の居住者が第一回目控除適用公的年金等の支払を受けた日後に当該第一回目控除適用公的年金等の支払者から支払を受ける令和六年分の所得税に係る特定公的年金等で政令で定めるもの（以下この項において「第二回目以降控除適用公的年金等」という。）につき所得税法第四編第三章の二の規定により徴収すべき所得税の額に相当する金額（以下この項において「第二回目以降控除適用公的年金等に係る控除前源泉徴収税額」という。）から順次控除（それぞれの第二回目以降控除適用公的年金等に係る控除前源泉徴収税額に相当する金額を限度とする。）をした金額に相当する金額をもつて、それぞれの第二回目以降控除適用公的年金等につき同章の規定により徴収すべき所得税の額とする。
art-41-3-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-2
In the case referred to in the preceding paragraph, if there is any amount of the special pension deduction that could not be fully deducted even after deducting it from the pre-deduction withholding tax on the first public pension or retirement package subject to the special deduction (hereinafter referred to as the "special pension deduction not deducted at the first payment" in this paragraph), the amount of income tax to be collected pursuant to the provisions of that Chapter on each second or later public pension or retirement package subject to the special deduction is the amount equivalent to the amount obtained by successively deducting the special pension deduction not deducted at the first payment (up to the amount equivalent to the pre-deduction withholding tax on the second or later public pension or retirement package subject to the special deduction in each case) from the amount equivalent to the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter III-2 of the Income Tax Act (hereinafter referred to as the "pre-deduction withholding tax on the second or later public pension or retirement package subject to the special deduction" in this paragraph) on the specified public pensions or retirement packages relating to the income tax for 2024 that are specified by Cabinet Order (hereinafter each referred to as a "second or later public pension or retirement package subject to the special deduction" in this paragraph) that the resident referred to in the preceding paragraph receives from the person paying the first public pension or retirement package subject to the special deduction after the date on which the resident received payment of the first public pension or retirement package subject to the special deduction.
machine translation, not official
**第三項** 前二項に規定する年金特別控除額は、三万円（次に掲げる者がある場合には、三万円にこれらの者一人につき三万円を加算した金額）とする。
art-41-3-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3
The special pension deduction prescribed in the preceding two paragraphs is 30,000 yen (or, if there are any of the following persons, the amount obtained by adding 30,000 yen per such person to 30,000 yen):
machine translation, not official
**一** 公的年金等の受給者の扶養親族等申告書（所得税法第二百三条の六第八項に規定する公的年金等の受給者の扶養親族等申告書をいう。次号において同じ。）に記載された源泉控除対象配偶者で合計所得金額の見積額が四十八万円以下である者
art-41-3-9/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3/item-1
a spouse eligible for withholding deduction stated in the return for Dependents, etc. by a recipient of a public pension or retirement package (meaning the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (8) of the Income Tax Act; the same applies in the following item), whose estimated amount of total income is 480,000 yen or less;
machine translation, not official
**二** 公的年金等の受給者の扶養親族等申告書に記載された控除対象扶養親族
art-41-3-9/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3/item-2
a dependent eligible for deduction stated in the return for Dependents, etc. by a recipient of a public pension or retirement package.
machine translation, not official
**第四項** 第一項又は第二項の規定の適用がある場合における所得税法その他の所得税に関する法令の規定の適用については、第一項又は第二項の規定による控除をした後の金額に相当する金額は、それぞれ所得税法第四編第三章の二の規定により徴収すべき所得税の額とみなす。
art-41-3-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-4
With regard to the application of the provisions of the Income Tax Act and other laws and regulations concerning income tax where the provisions of paragraph (1) or paragraph (2) apply, the amount equivalent to the amount after the deduction under paragraph (1) or paragraph (2) is deemed to be the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter III-2 of the Income Tax Act, respectively.
machine translation, not official
**第五項** 特定公的年金等の支払を受ける第一項の居住者が、令和六年中の地方税法第四十五条の三の三第一項に規定する公的年金等につき同項又は同法第三百十七条の三の三第一項の規定により提出する申告書（同法第四十五条の三の三第二項又は第三百十七条の三の三第二項の規定により提出する申告書を含み、扶養親族（第三項第二号に掲げる者を除く。以下この項及び次項において同じ。）について記載があるものに限る。以下この項及び次項において「地方税法の規定に基づく公的年金等受給者の扶養親族等申告書」という。）をその特定公的年金等の支払者に提出（地方税法の規定に基づく公的年金等受給者の扶養親族等申告書の提出に代えて行う同法第四十五条の三の三第四項又は第三百十七条の三の三第四項に規定する電磁的方法による当該地方税法の規定に基づく公的年金等受給者の扶養親族等申告書に記載すべき事項の提供を含む。次項において同じ。）をした場合には、当該扶養親族を同号に掲げる者とみなして、この条の規定を適用する。
art-41-3-9/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-5
Where the resident referred to in paragraph (1) who receives payment of a specified public pension or retirement package has submitted to the person paying the specified public pension or retirement package a return to be submitted pursuant to the provisions of Article 45-3-3, paragraph (1) of the Local Tax Act or Article 317-3-3, paragraph (1) of that Act with regard to the public pensions or retirement packages prescribed in Article 45-3-3, paragraph (1) of that Act during 2024 (including a return to be submitted pursuant to the provisions of Article 45-3-3, paragraph (2) or Article 317-3-3, paragraph (2) of that Act, and limited to a return containing a statement concerning a dependent (excluding a person listed in paragraph (3), item (ii); the same applies hereinafter in this paragraph and the following paragraph); hereinafter referred to as a "return for Dependents, etc. by a recipient of a public pension or retirement package under the Local Tax Act" in this paragraph and the following paragraph) (including providing the matters to be stated in the return for Dependents, etc. by a recipient of a public pension or retirement package under the Local Tax Act by the electronic or magnetic means prescribed in Article 45-3-3, paragraph (4) or Article 317-3-3, paragraph (4) of that Act in lieu of submitting the return for Dependents, etc. by a recipient of a public pension or retirement package under the Local Tax Act; the same applies in the following paragraph), the provisions of this Article apply by deeming the dependent to be a person listed in that item.
machine translation, not official
**第六項** 前項の場合には、同項の地方税法の規定に基づく公的年金等受給者の扶養親族等申告書に記載された事項（地方税法第四十五条の三の三第二項又は第三百十七条の三の三第二項の規定による申告書が提出をされた場合には、これらの規定に規定する記載すべき事項）のうち当該扶養親族の氏名その他財務省令で定める事項は、第三項第一号に規定する公的年金等の受給者の扶養親族等申告書に記載されたものとみなす。
art-41-3-9/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-6
In the case referred to in the preceding paragraph, the name of the dependent and other matters specified by Order of the Ministry of Finance, out of the matters stated in the return for Dependents, etc. by a recipient of a public pension or retirement package under the Local Tax Act referred to in that paragraph (or, where a return under Article 45-3-3, paragraph (2) or Article 317-3-3, paragraph (2) of the Local Tax Act has been submitted, the matters to be stated as prescribed in those provisions), are deemed to have been stated in the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in paragraph (3), item (i).
machine translation, not official
### 第四十一条の三の十（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
art-41-3-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-10 · https://japanlaw.org/l/332AC0000000026/art-41-3-10
**第一項** 第四十一条の三の三第三項から第七項まで及び第四十一条の三の四から前条までに定めるもののほか、一の居住者の配偶者がその居住者の同一生計配偶者に該当し、かつ、他の居住者の扶養親族にも該当する場合その他の場合における同一生計配偶者及び扶養親族の所属の判定に必要な事項、この節の規定の適用がある場合における所得税法その他の法令の規定の技術的読替えその他この節の規定の適用に関し必要な事項は、政令で定める。
art-41-3-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-10/par-1
Beyond what is provided for in Article 41-3-3, paragraphs (3) through (7) and Article 41-3-4 through the preceding Article, matters necessary for determining to whom a spouse in the same household or a dependent belongs in the case where the spouse of one resident falls under a spouse in the same household of that resident and also falls under a dependent of another resident and in other cases, the technical replacement of terms in the provisions of the Income Tax Act and other laws and regulations where the provisions of this Section apply, and other necessary matters concerning the application of the provisions of this Section are specified by Cabinet Order.
machine translation, not official
## 第六節 その他の特例 — Section 6 Other Special Provisions
heading: Ministry of Justice translation — Japanese Law Translation Database System
ch-2/sec-6 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-6 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-6
### 第四十一条の三の十一（所得金額調整控除） — Income Amount Adjustment Deduction
caption: machine translation, not official
art-41-3-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11 · https://japanlaw.org/l/332AC0000000026/art-41-3-11
**第一項** その年中の給与等の収入金額が八百五十万円を超える居住者で、特別障害者に該当するもの又は年齢二十三歳未満の扶養親族を有するもの若しくは特別障害者である同一生計配偶者若しくは扶養親族を有するものに係る総所得金額を計算する場合には、その年中の給与等の収入金額（当該給与等の収入金額が千万円を超える場合には、千万円）から八百五十万円を控除した金額の百分の十に相当する金額を、その年分の給与所得の金額から控除する。
art-41-3-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-1
When calculating the amount of gross income of a resident whose revenue from salaries or other wages for the year exceeds 8,500,000 yen and who is a person with a particular disability, or who has a dependent less than 23 years of age, or has a spouse in the same household or a dependent who is a person with a particular disability, the amount equivalent to 10 percent of the amount after deducting 8,500,000 yen from the revenue from salaries or other wages for the year (or 10,000,000 yen, if the revenue from salaries or other wages exceeds 10,000,000 yen) is deducted from the amount of employment income for that year.
machine translation, not official
**第二項** その年分の給与所得控除後の給与等の金額及び公的年金等に係る雑所得の金額がある居住者で、当該給与所得控除後の給与等の金額及び当該公的年金等に係る雑所得の金額の合計額が十万円を超えるものに係る総所得金額を計算する場合には、当該給与所得控除後の給与等の金額（当該給与所得控除後の給与等の金額が十万円を超える場合には、十万円）及び当該公的年金等に係る雑所得の金額（当該公的年金等に係る雑所得の金額が十万円を超える場合には、十万円）の合計額から十万円を控除した残額を、その年分の給与所得の金額（前項の規定の適用がある場合には、同項の規定による控除をした残額）から控除する。
art-41-3-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-2
When calculating the amount of gross income of a resident who has, for the year, an amount of salary and other wages after the salary income deduction and an amount of miscellaneous income from public pensions or retirement packages, and for whom the total of the amount of salary and other wages after the salary income deduction and the amount of miscellaneous income from public pensions or retirement packages exceeds 100,000 yen, the remaining amount after deducting 100,000 yen from the total of the amount of salary and other wages after the salary income deduction (or 100,000 yen, if that amount exceeds 100,000 yen) and the amount of miscellaneous income from public pensions or retirement packages (or 100,000 yen, if that amount exceeds 100,000 yen) is deducted from the amount of employment income for that year (or, where the provisions of the preceding paragraph apply, the remaining amount after the deduction under that paragraph).
machine translation, not official
**第三項** 第一項の場合において、居住者が特別障害者に該当するかどうか又はその者が年齢二十三歳未満の扶養親族に該当するかどうか若しくは特別障害者である同一生計配偶者若しくは扶養親族に該当するかどうかの判定は、その年十二月三十一日（その居住者がその年の中途において死亡し、又は出国をする場合には、その死亡又は出国の時）の現況による。ただし、その判定に係る者がその当時既に死亡している場合は、その死亡の時の現況による。
art-41-3-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-3
In the case referred to in paragraph (1), whether a resident falls under a person with a particular disability, or whether a person falls under a dependent less than 23 years of age or a spouse in the same household or dependent who is a person with a particular disability, is determined based on the circumstances as of December 31 of that year (or, if the resident dies, or there is an absence from Japan of the resident, during the year, as of the time of the death or the absence from Japan); provided, however, that if the person subject to the determination has already died at that time, it is determined based on the circumstances as of the time of the death.
machine translation, not official
**第四項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-41-3-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 給与等 所得税法第二十八条第一項に規定する給与等をいう。
art-41-3-11/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-1
salary or other wage: a salary or other wage as prescribed in Article 28, paragraph (1) of the Income Tax Act;
machine translation, not official
**二** 特別障害者 所得税法第二条第一項第二十九号に規定する特別障害者をいう。
art-41-3-11/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-2
person with a particular disability: a person with a particular disability as prescribed in Article 2, paragraph (1), item (xxix) of the Income Tax Act;
machine translation, not official
**三** 扶養親族 所得税法第二条第一項第三十四号に規定する扶養親族をいう。
art-41-3-11/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-3
dependent: a dependent as prescribed in Article 2, paragraph (1), item (xxxiv) of the Income Tax Act;
machine translation, not official
**四** 同一生計配偶者 所得税法第二条第一項第三十三号に規定する同一生計配偶者をいう。
art-41-3-11/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-4
spouse in the same household: a spouse in the same household as prescribed in Article 2, paragraph (1), item (xxxiii) of the Income Tax Act;
machine translation, not official
**五** 給与所得控除後の給与等の金額 給与等の収入金額から所得税法第二十八条第三項に規定する給与所得控除額を控除した残額（同条第四項の規定の適用がある場合には、同項に規定する給与所得控除後の給与等の金額に相当する金額）をいう。
art-41-3-11/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-5
amount of salary and other wages after the salary income deduction: the remaining amount after deducting the amount of salary income deduction prescribed in Article 28, paragraph (3) of the Income Tax Act from the revenue from salaries or other wages (or, where the provisions of paragraph (4) of that Article apply, the amount equivalent to the amount of salary and other wages after the salary income deduction prescribed in that paragraph);
machine translation, not official
**六** 公的年金等に係る雑所得の金額 所得税法第三十五条第二項第一号に掲げる金額をいう。
art-41-3-11/par-4/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-6
amount of miscellaneous income from public pensions or retirement packages: the amount listed in Article 35, paragraph (2), item (i) of the Income Tax Act;
machine translation, not official
**七** 出国 所得税法第二条第一項第四十二号に規定する出国をいう。
art-41-3-11/par-4/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-7
absence from Japan: an absence from Japan as prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act.
machine translation, not official
**第五項** 第一項又は第二項の規定の適用がある場合における所得税法第二十二条の規定の適用については、同条第二項第一号中「給与所得の金額」とあるのは、「給与所得の金額から租税特別措置法第四十一条の三の十一第一項又は第二項（所得金額調整控除）の規定による控除をした残額」とする。
art-41-3-11/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-5
With regard to the application of the provisions of Article 22 of the Income Tax Act where the provisions of paragraph (1) or paragraph (2) apply, the phrase "the amount of employment income" in paragraph (2), item (i) of that Article is deemed to be replaced with "the remaining amount after the deduction under Article 41-3-11, paragraph (1) or paragraph (2) of the Act on Special Measures Concerning Taxation (Income Amount Adjustment Deduction) from the amount of employment income".
machine translation, not official
**第六項** 第二項の規定の適用がある場合における所得税法第百二十一条第三項の規定の適用については、同項中「給与所得の金額」とあるのは、「給与所得の金額から租税特別措置法第四十一条の三の十一第二項（所得金額調整控除）の規定による控除をした残額」とする。
art-41-3-11/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-6
With regard to the application of the provisions of Article 121, paragraph (3) of the Income Tax Act in the case where the provisions of paragraph (2) apply, the phrase "the amount of employment income" in that paragraph is deemed to be replaced with "the amount remaining after deducting, from the amount of employment income, the deduction under the provisions of Article 41-3-11, paragraph (2) of the Act on Special Measures Concerning Taxation (Income Amount Adjustment Deduction)".
machine translation, not official
**第七項** 第三項から前項までに定めるもののほか、第一項又は第二項の規定の適用に関し必要な事項は、政令で定める。
art-41-3-11/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-7
Beyond what is specified in paragraph (3) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) or paragraph (2) are specified by Cabinet Order.
machine translation, not official
### 第四十一条の三の十二（年末調整に係る所得金額調整控除） — Income Amount Adjustment Deduction Pertaining to Year-End Adjustment
caption: machine translation, not official
art-41-3-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12 · https://japanlaw.org/l/332AC0000000026/art-41-3-12
**第一項** 居住者が、その年に所得税法第百九十条の規定の適用を受ける同条に規定する給与等（以下この条において「給与等」という。）の支払を受けるべき場合において、この項の規定の適用を受けようとする旨、その居住者が前条第一項の特別障害者に該当する旨又は同項の扶養親族若しくは同一生計配偶者の氏名及び個人番号（個人番号を有しない者にあつては、氏名）その他の財務省令で定める事項を記載した申告書をその給与等の支払者を経由してその給与等に係る所得税の同法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、その年のその給与等に対する同法第百九十条の規定の適用については、同条第二号に規定する給与所得控除後の給与等の金額は、当該金額に相当する金額から前条第一項の規定による控除をされる金額に相当する金額を控除した金額に相当する金額とする。
art-41-3-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
Where a resident is to receive payment, in a year, of a salary or other wage prescribed in Article 190 of the Income Tax Act to which the provisions of that Article apply (hereinafter referred to in this Article as a "salary or other wage"), if the resident has submitted a return stating to the effect that the resident seeks the application of the provisions of this paragraph, to the effect that the resident falls under the category of a Person with a Particular Disability referred to in paragraph (1) of the preceding Article, or the name and individual number (or, for a person who does not have an individual number, the name) of the Dependent or the spouse in the same household referred to in that paragraph, and other matters specified by Order of the Ministry of Finance, via the person paying the salary or other wage, to the district director having jurisdiction over the place for tax payment under Article 17 of that Act (or, where a designation has been made under Article 18, paragraph (2) of that Act, the place for tax payment so designated) for the income tax on that salary or other wage, then, with regard to the application of the provisions of Article 190 of that Act to that salary or other wage for that year, the amount of salary or other wage after the salary income deduction prescribed in item (ii) of that Article is the amount obtained by deducting an amount equivalent to the amount to be deducted under the provisions of paragraph (1) of the preceding Article from an amount equivalent to that amount.
machine translation, not official
**第二項** 前項に規定する申告書は、同項の給与等の支払者からその年最後に給与等の支払を受ける日の前日までに、提出しなければならない。
art-41-3-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-2
The return prescribed in the preceding paragraph must be submitted no later than the day before the day on which the resident is to receive the last payment of a salary or other wage for that year from the person paying the salary or other wage referred to in that paragraph.
machine translation, not official
**第三項** 第一項の場合において、同項に規定する申告書をその提出の際に経由すべき給与等の支払者が受け取つたときは、当該申告書は、その受け取つた日に同項に規定する税務署長に提出されたものとみなす。
art-41-3-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-3
In the case referred to in paragraph (1), when the person paying the salary or other wage via whom the return prescribed in that paragraph is to be submitted has received the return, the return is deemed to have been submitted to the district director prescribed in that paragraph on the day on which the person received it.
machine translation, not official
**第四項** 給与等の支払を受ける第一項の居住者は、同項に規定する申告書の提出の際に経由すべき給与等の支払者が所得税法第百九十八条第二項に規定する政令で定める要件を満たす場合には、当該申告書の提出に代えて、当該給与等の支払者に対し、当該申告書に記載すべき事項を電磁的方法（同項に規定する電磁的方法をいう。）により提供することができる。この場合においては、同項後段の規定を準用する。
art-41-3-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-4
A resident referred to in paragraph (1) who receives payment of a salary or other wage may, if the person paying the salary or other wage via whom the return prescribed in that paragraph is to be submitted satisfies the requirements specified by Cabinet Order prescribed in Article 198, paragraph (2) of the Income Tax Act, provide the matters to be stated in the return to that person paying the salary or other wage by electronic or magnetic means (meaning the electronic or magnetic means prescribed in that paragraph), in lieu of submitting the return. In this case, the provisions of the second sentence of that paragraph apply mutatis mutandis.
machine translation, not official
**第五項** 前項の規定の適用がある場合における第三項の規定の適用については、同項中「申告書を」とあるのは「申告書に記載すべき事項を」と、「受け取つた」とあるのは「提供を受けた」とする。
art-41-3-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-5
With regard to the application of the provisions of paragraph (3) in the case where the provisions of the preceding paragraph apply, the phrase "has received the return" in that paragraph is deemed to be replaced with "has been provided with the matters to be stated in the return", and the phrase "the person received it" is deemed to be replaced with "the person was provided with them".
machine translation, not official
**第六項** 第一項に規定する申告書の提出を受ける同項の給与等の支払者が、財務省令で定めるところにより、当該申告書に記載されるべき同項の扶養親族又は同一生計配偶者（以下この項において「扶養親族等」という。）の氏名及び個人番号その他の事項を記載した帳簿（当該申告書の提出の前に、当該扶養親族等に係る第一項の居住者から同項に規定する申告書又は所得税法第百九十八条第四項各号に掲げる申告書の提出を受けて作成されたものに限る。）を備えているときは、その居住者は、第一項の規定にかかわらず、当該給与等の支払者に提出する同項に規定する申告書には、当該帳簿に記載されている個人番号の記載を要しないものとする。ただし、当該申告書に記載されるべき氏名又は個人番号が当該帳簿に記載されている扶養親族等の氏名又は個人番号と異なるときは、この限りでない。
art-41-3-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-6
Where the person paying the salary or other wage referred to in paragraph (1) who receives the submission of the return prescribed in that paragraph keeps, pursuant to the provisions of Order of the Ministry of Finance, a book stating the names, individual numbers and other matters of the Dependents or the spouse in the same household referred to in that paragraph (hereinafter referred to in this paragraph as "dependents and similar persons") that are to be stated in the return (limited to a book prepared upon receiving, before the submission of the return, the submission of a return prescribed in paragraph (1) or a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act from the resident referred to in paragraph (1) to whom the dependents and similar persons pertain), the resident is not required, notwithstanding the provisions of paragraph (1), to state the individual numbers stated in the book in the return prescribed in that paragraph that the resident submits to that person paying the salary or other wage; provided, however, that this does not apply if a name or individual number to be stated in the return differs from the name or individual number of the dependents and similar persons stated in the book.
machine translation, not official
**第七項** 第一項の規定の適用がある場合には、次に定めるところによる。
art-41-3-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-7
Where the provisions of paragraph (1) apply, the following applies:
machine translation, not official
**一** 所得税法第二条第一項第四十五号の規定の適用については、同号中「第六章まで（源泉徴収）」とあるのは、「第六章まで（源泉徴収）及び租税特別措置法第四十一条の三の十二第一項（年末調整に係る所得金額調整控除）」とする。
art-41-3-12/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-7/item-1
with regard to the application of the provisions of Article 2, paragraph (1), item (xlv) of the Income Tax Act, the phrase "through Chapter VI (Withholding at the Source)" in that item is deemed to be replaced with "through Chapter VI (Withholding at the Source) and Article 41-3-12, paragraph (1) of the Act on Special Measures Concerning Taxation (Income Amount Adjustment Deduction Pertaining to Year-End Adjustment)";
machine translation, not official
**二** 所得税法第百九十八条第四項の規定の適用については、同項中「次に掲げる申告書」とあるのは、「次に掲げる申告書又は租税特別措置法第四十一条の三の十二第一項（年末調整に係る所得金額調整控除）に規定する申告書」とする。
art-41-3-12/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-7/item-2
with regard to the application of the provisions of Article 198, paragraph (4) of the Income Tax Act, the phrase "the following returns" in that paragraph is deemed to be replaced with "the following returns or the return prescribed in Article 41-3-12, paragraph (1) of the Act on Special Measures Concerning Taxation (Income Amount Adjustment Deduction Pertaining to Year-End Adjustment)".
machine translation, not official
### 第四十一条の四（不動産所得に係る損益通算の特例） — Special Provisions on Aggregation of Profits and Losses Pertaining to Real Estate Income
caption: machine translation, not official
art-41-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4 · https://japanlaw.org/l/332AC0000000026/art-41-4
**第一項** 個人の平成四年分以後の各年分の不動産所得の金額の計算上生じた損失の金額がある場合において、当該年分の不動産所得の金額の計算上必要経費に算入した金額のうちに不動産所得を生ずべき業務の用に供する土地又は土地の上に存する権利（次項において「土地等」という。）を取得するために要した負債の利子の額があるときは、当該損失の金額のうち当該負債の利子の額に相当する部分の金額として政令で定めるところにより計算した金額は、所得税法第六十九条第一項の規定その他の所得税に関する法令の規定の適用については、生じなかつたものとみなす。
art-41-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4/par-1
Where there is an amount of losses that has arisen in the calculation of the amount of real estate income of an individual for 1992 or any subsequent year, if the amounts included in necessary expenses in the calculation of the amount of real estate income for that year include an amount of interest on liabilities incurred to acquire land or a right existing on land (referred to as "land, etc." in the following paragraph) used for the business that generates real estate income, the amount calculated pursuant to the provisions of Cabinet Order as the portion of that amount of losses corresponding to that amount of interest on liabilities is deemed not to have arisen with regard to the application of the provisions of Article 69, paragraph (1) of the Income Tax Act and other provisions of laws and regulations concerning income tax.
machine translation, not official
**第二項** 建物とともにその敷地の用に供されている土地等を取得した場合における土地等を取得するために要した負債の額の計算その他前項の規定の適用に関し必要な事項は、政令で定める。
art-41-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-4/par-2
The calculation of the amount of liabilities incurred to acquire land, etc. in the case where land, etc. used as the site of a building is acquired together with the building, and other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第四十一条の四の二（特定組合員等の不動産所得に係る損益通算等の特例） — Special Provisions on Aggregation of Profits and Losses, etc. Pertaining to Real Estate Income of Specified Partners, etc.
caption: machine translation, not official
art-41-4-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-2
**第一項** 特定組合員（組合契約を締結している組合員（これに類する者で政令で定めるものを含む。以下この項において同じ。）のうち、組合事業に係る重要な財産の処分若しくは譲受け又は組合事業に係る多額の借財に関する業務の執行の決定に関与し、かつ、当該業務のうち契約を締結するための交渉その他の重要な部分を自ら執行する組合員以外のものをいう。）又は特定受益者（信託の所得税法第十三条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。）をいう。）に該当する個人が、平成十八年以後の各年において、組合事業又は信託から生ずる不動産所得を有する場合においてその年分の不動産所得の金額の計算上当該組合事業又は信託による不動産所得の損失の金額として政令で定める金額があるときは、当該損失の金額に相当する金額は、同法第二十六条第二項及び第六十九条第一項の規定その他の所得税に関する法令の規定の適用については、生じなかつたものとみなす。
art-41-4-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-1
Where an individual who falls under the category of a specified partner (meaning, among partners who have concluded a partnership contract (including persons similar thereto who are specified by Cabinet Order; the same applies hereinafter in this paragraph), those other than a partner who is involved in decisions on the execution of business concerning the disposal or acquisition of important property pertaining to the partnership business or concerning large borrowings pertaining to the partnership business, and who personally executes the important parts of that business, such as negotiations for concluding contracts) or a specified beneficiary (meaning a beneficiary of a trust prescribed in Article 13, paragraph (1) of the Income Tax Act (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article)) has real estate income arising from a partnership business or a trust in any year from 2006 onward, if, in the calculation of the amount of real estate income for that year, there is an amount specified by Cabinet Order as the amount of losses from real estate income arising from that partnership business or trust, the amount equivalent to that amount of losses is deemed not to have arisen with regard to the application of the provisions of Article 26, paragraph (2) and Article 69, paragraph (1) of that Act and other provisions of laws and regulations concerning income tax.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-41-4-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 組合契約 民法第六百六十七条第一項に規定する組合契約及び投資事業有限責任組合契約に関する法律第三条第一項に規定する投資事業有限責任組合契約並びに外国におけるこれらに類する契約（政令で定めるものを含む。）をいう。
art-41-4-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-2/item-1
partnership contract: A partnership contract prescribed in Article 667, paragraph (1) of the Civil Code and an investment limited partnership agreement prescribed in Article 3, paragraph (1) of the Limited Partnership Act for Investment, and contracts similar thereto in a foreign state (including those specified by Cabinet Order);
machine translation, not official
**二** 組合事業 各組合契約に基づいて営まれる事業をいう。
art-41-4-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-2/item-2
partnership business: A business carried on under each partnership contract.
machine translation, not official
**第三項** 前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-41-4-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-3
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
machine translation, not official
### 第四十一条の四の三（国外中古建物の不動産所得に係る損益通算等の特例） — Special Provisions on Aggregation of Profits and Losses, etc. Pertaining to Real Estate Income from Foreign Used Buildings
caption: machine translation, not official
art-41-4-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3 · https://japanlaw.org/l/332AC0000000026/art-41-4-3
**第一項** 個人が、令和三年以後の各年において、国外中古建物から生ずる不動産所得を有する場合においてその年分の不動産所得の金額の計算上国外不動産所得の損失の金額があるときは、当該国外不動産所得の損失の金額に相当する金額は、所得税法第二十六条第二項及び第六十九条第一項の規定その他の所得税に関する法令の規定の適用については、生じなかつたものとみなす。
art-41-4-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-1
Where an individual has real estate income arising from a foreign used building in any year from 2021 onward, if there is an amount of loss from foreign real property income in the calculation of the amount of real estate income for that year, the amount equivalent to that amount of loss from foreign real property income is deemed not to have arisen with regard to the application of the provisions of Article 26, paragraph (2) and Article 69, paragraph (1) of the Income Tax Act and other provisions of laws and regulations concerning income tax.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-41-4-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 国外中古建物 個人において使用され、又は法人（所得税法第二条第一項第八号に規定する人格のない社団等を含む。）において事業の用に供された国外にある建物であつて、個人が取得をしてこれを当該個人の不動産所得を生ずべき業務の用に供したもの（当該不動産所得の金額の計算上当該建物の償却費として同法第三十七条の規定により必要経費に算入する金額を計算する際に同法の規定により定められている耐用年数を財務省令で定めるところにより算定しているものに限る。）をいう。
art-41-4-3/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-2/item-1
foreign used building: A building located outside Japan that has been used by an individual or used for business by a corporation (including an association or foundation without juridical personality prescribed in Article 2, paragraph (1), item (viii) of the Income Tax Act), and that an individual has acquired and used for the business of that individual that generates real estate income (limited to a building for which, in calculating the amount to be included in necessary expenses as the depreciation allowance of the building under the provisions of Article 37 of that Act in the calculation of the amount of real estate income, the useful life determined under the provisions of that Act is calculated in the manner specified by Order of the Ministry of Finance);
machine translation, not official
**二** 国外不動産所得の損失の金額 個人の不動産所得の金額の計算上国外中古建物の貸付け（他人（当該個人が非居住者である場合の所得税法第百六十一条第一項第一号に規定する事業場等を含む。以下この号において同じ。）に国外中古建物を使用させることを含む。）による損失の金額（当該国外中古建物以外の国外にある不動産、不動産の上に存する権利、船舶又は航空機（以下この号において「国外不動産等」という。）の貸付け（他人に国外不動産等を使用させることを含む。）による不動産所得の金額がある場合には、当該損失の金額を当該国外不動産等の貸付けによる不動産所得の金額の計算上控除してもなお控除しきれない金額）のうち当該国外中古建物の償却費の額に相当する部分の金額として政令で定めるところにより計算した金額をいう。
art-41-4-3/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-2/item-2
amount of loss from foreign real property income: Of the amount of losses arising from the lending of a foreign used building (including having another person (including, where the individual is a nonresident, an office, etc. prescribed in Article 161, paragraph (1), item (i) of the Income Tax Act; the same applies hereinafter in this item) use a foreign used building) in the calculation of the amount of real estate income of an individual (or, where there is an amount of real estate income from the lending of real property, rights existing on real property, vessels or aircraft located outside Japan other than the foreign used building (hereinafter referred to in this item as "foreign real property, etc.") (including having another person use foreign real property, etc.), the amount of that loss that cannot be fully deducted even after being deducted in the calculation of the amount of real estate income from the lending of the foreign real property, etc.), the amount calculated pursuant to the provisions of Cabinet Order as the portion corresponding to the amount of the depreciation allowance of the foreign used building.
machine translation, not official
**第三項** 第一項の規定の適用を受けた国外中古建物を譲渡した場合において、当該譲渡による譲渡所得の金額の計算上控除する資産の取得費を計算するときにおける所得税法第三十八条の規定の適用については、同条第二項第一号中「累積額」とあるのは、「累積額からその資産につき租税特別措置法第四十一条の四の三第一項（国外中古建物の不動産所得に係る損益通算等の特例）の規定により生じなかつたものとみなされた損失の金額に相当する金額の合計額を控除した金額」とする。
art-41-4-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-3
Where a foreign used building to which the provisions of paragraph (1) have been applied is transferred, with regard to the application of the provisions of Article 38 of the Income Tax Act in calculating the acquisition cost of the asset to be deducted in the calculation of the amount of capital gains from the transfer, the phrase "cumulative amount" in paragraph (2), item (i) of that Article is deemed to be replaced with "the amount obtained by deducting, from the cumulative amount, the total of the amounts equivalent to the amounts of losses deemed not to have arisen with respect to the asset pursuant to the provisions of Article 41-4-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Aggregation of Profits and Losses, etc. Pertaining to Real Estate Income from Foreign Used Buildings)".
machine translation, not official
**第四項** 前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-41-4-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-4
Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
machine translation, not official
### 第四十一条の五（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除） — Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property
caption: machine translation, not official
art-41-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5 · https://japanlaw.org/l/332AC0000000026/art-41-5
**第一項** 個人の平成十六年分以後の各年分の譲渡所得の金額の計算上生じた居住用財産の譲渡損失の金額がある場合には、第三十一条第一項後段及び第三項第二号の規定にかかわらず、当該居住用財産の譲渡損失の金額については、所得税法第六十九条第一項の規定その他の所得税に関する法令の規定を適用する。ただし、当該個人がその年の前年以前三年内の年において生じた当該居住用財産の譲渡損失の金額以外の居住用財産の譲渡損失の金額につきこの項の規定の適用を受けているときは、この限りでない。
art-41-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-1
Where there is an amount of loss on the transfer of residential property that has arisen in the calculation of the amount of capital gains of an individual for 2004 or any subsequent year, notwithstanding the provisions of the second sentence of Article 31, paragraph (1) and paragraph (3), item (ii), the provisions of Article 69, paragraph (1) of the Income Tax Act and other provisions of laws and regulations concerning income tax apply to that amount of loss on the transfer of residential property; provided, however, that this does not apply if the individual has received the application of the provisions of this paragraph with respect to an amount of loss on the transfer of residential property, other than that amount of loss on the transfer of residential property, that arose in any year within the three years preceding that year.
machine translation, not official
**第二項** 前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、居住用財産の譲渡損失の金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-41-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-2
The provisions of the preceding paragraph apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount of loss on the transfer of residential property and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第三項** 税務署長は、前項の確定申告書の提出がなかつた場合又は同項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-41-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-3
Even if the final return referred to in the preceding paragraph is not filed, or a final return is filed without the statement or document referred to in that paragraph, the district director may apply paragraph (1) if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or document, but only if a document giving that statement and the document prescribed by Order of the Ministry of Finance referred to in that paragraph are submitted.
machine translation, not official
**第四項** 確定申告書を提出する個人が、その年の前年以前三年内の年において生じた通算後譲渡損失の金額（この項の規定の適用を受けて前年以前の年において控除されたものを除く。）を有する場合において、当該個人がその年十二月三十一日（その者が死亡した日の属する年にあつては、その死亡した日）において当該通算後譲渡損失の金額に係る買換資産（第七項第一号に規定する買換資産をいう。）に係る住宅借入金等の金額を有するときは、第三十一条第一項後段の規定にかかわらず、当該通算後譲渡損失の金額に相当する金額は、政令で定めるところにより、当該確定申告書に係る年分の同項に規定する長期譲渡所得の金額、第三十二条第一項に規定する短期譲渡所得の金額、総所得金額、退職所得金額又は山林所得金額の計算上控除する。ただし、当該個人のその年分の所得税に係るその年の所得税法第二条第一項第三十号の合計所得金額が三千万円を超える年については、この限りでない。
art-41-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-4
Where an individual who files a final return has an amount of loss on transfer after aggregation that arose in any year within the three years preceding that year (excluding any amount deducted in a year before that year by applying the provisions of this paragraph), if the individual has, as of December 31 of that year (or, for the year that includes the date of the individual's death, as of that date of death), an amount of housing loans, etc. pertaining to the replacement asset (meaning a replacement asset prescribed in paragraph (7), item (i)) pertaining to that amount of loss on transfer after aggregation, then, notwithstanding the provisions of the second sentence of Article 31, paragraph (1), an amount equivalent to that amount of loss on transfer after aggregation is deducted, pursuant to the provisions of Cabinet Order, in the calculation of the amount of long-term capital gains prescribed in that paragraph, the amount of short-term capital gains prescribed in Article 32, paragraph (1), the amount of gross income, the amount of retirement income or the amount of timber income for the year to which the final return pertains; provided, however, that this does not apply to a year in which the individual's total income prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for that year, pertaining to the individual's income tax for that year, exceeds 30,000,000 yen.
machine translation, not official
**第五項** 前項の規定は、当該個人が居住用財産の譲渡損失の金額が生じた年分の所得税につき第二項の確定申告書をその提出期限までに提出した場合であつて、その後において連続して確定申告書を提出しており、かつ、前項の確定申告書に同項の規定による控除を受ける金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-41-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-5
The provisions of the preceding paragraph apply only if the individual has filed the final return referred to in paragraph (2) by its filing deadline for the income tax for the year in which the amount of loss on the transfer of residential property arose and has subsequently filed final returns consecutively, and the final return referred to in the preceding paragraph has attached to it a written statement concerning the calculation of the amount to be deducted under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第六項** 第三項の規定は、第四項の規定を適用する場合における前項の提出期限までに確定申告書の提出がなかつたとき、又は同項の書類の添付がない確定申告書の提出があつたときについて準用する。
art-41-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-6
The provisions of paragraph (3) apply mutatis mutandis where, in the case of applying the provisions of paragraph (4), no final return is filed by the filing deadline referred to in the preceding paragraph, or a final return is filed without the documents referred to in that paragraph attached.
machine translation, not official
**第七項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-41-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 居住用財産の譲渡損失の金額 当該個人が、平成十年一月一日から令和九年十二月三十一日までの期間（次項において「適用期間」という。）内に、その有する家屋又は土地若しくは土地の上に存する権利で、その年一月一日において第三十一条第二項に規定する所有期間が五年を超えるもののうち次に掲げるもの（以下この項及び次項において「譲渡資産」という。）の譲渡（同条第一項に規定する譲渡所得の基因となる不動産等の貸付けを含むものとし、当該個人の配偶者その他の当該個人と政令で定める特別の関係がある者に対してするものその他政令で定めるものを除く。以下この号及び次項において「特定譲渡」という。）をした場合（当該個人がその年の前年若しくは前々年における資産の譲渡につき第三十一条の三第一項、第三十五条第一項（同条第三項の規定により適用する場合を除く。）、第三十六条の二若しくは第三十六条の五の規定の適用を受けている場合又は当該個人がその年若しくはその年の前年以前三年内における資産の譲渡につき次条第一項の規定の適用を受け、若しくは受けている場合を除く。）において、平成十年一月一日（当該特定譲渡の日が平成十二年一月一日以後であるときは、当該特定譲渡の日の属する年の前年一月一日）から当該特定譲渡の日の属する年の翌年十二月三十一日（特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、同日までに当該個人の居住の用に供する家屋で政令で定めるもの又は当該家屋の敷地の用に供する土地若しくは当該土地の上に存する権利で、国内にあるもの（以下この項、第十三項及び第十四項において「買換資産」という。）の取得（建設を含むものとし、贈与によるものその他政令で定めるものを除く。以下この項、第十三項及び第十四項において同じ。）をすることが困難となつた場合において、同日後二年以内に買換資産の取得をする見込みであり、かつ、財務省令で定めるところにより納税地の所轄税務署長の承認を受けたときは、同日の属する年の翌々年十二月三十一日。第十三項において「取得期限」という。）までの間に、買換資産の取得をして当該取得をした日の属する年の十二月三十一日において当該買換資産に係る住宅借入金等の金額を有し、かつ、当該取得の日から当該取得の日の属する年の翌年十二月三十一日までの間に当該個人の居住の用に供したとき、又は供する見込みであるときにおける当該譲渡資産の特定譲渡（その年において当該特定譲渡が二以上ある場合には、当該個人が政令で定めるところにより選定した一の特定譲渡に限る。）による譲渡所得の金額の計算上生じた損失の金額のうち、当該特定譲渡をした日の属する年分の第三十一条第一項に規定する長期譲渡所得の金額及び第三十二条第一項に規定する短期譲渡所得の金額の計算上控除してもなお控除しきれない部分の金額として政令で定めるところにより計算した金額をいう。
art-41-5/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1
amount of loss on the transfer of residential property: In the case where the individual has made, within the period from January 1, 1998 to December 31, 2027 (referred to as the "application period" in the following paragraph), a transfer (including the lending of real property, etc. that constitutes a source of capital gains prescribed in Article 31, paragraph (1), and excluding a transfer to the individual's spouse or any other person who has a special relationship with the individual specified by Cabinet Order, and any other transfer specified by Cabinet Order; hereinafter referred to in this item and the following paragraph as a "specified transfer") of any of the following, being a house, or land or a right existing on land, held by the individual whose holding period prescribed in paragraph (2) of that Article exceeds five years as of January 1 of that year (hereinafter referred to in this paragraph and the following paragraph as a "transferred asset") (excluding the case where the individual has received the application of the provisions of Article 31-3, paragraph (1), Article 35, paragraph (1) (excluding where it is applied pursuant to the provisions of paragraph (3) of that Article), Article 36-2 or Article 36-5 with respect to a transfer of assets in the year preceding that year or the year before that, or where the individual receives or has received the application of the provisions of paragraph (1) of the following Article with respect to a transfer of assets in that year or within the three years preceding that year), if, during the period from January 1, 1998 (or, where the date of the specified transfer is on or after January 1, 2000, January 1 of the year preceding the year that includes the date of the specified transfer) to December 31 of the year following the year that includes the date of the specified transfer (or, where it has become difficult, due to unavoidable circumstances attributable to an extraordinary disaster designated as a specified extraordinary disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, for the individual to make, by that date, an acquisition (including construction, and excluding an acquisition by gift and any other acquisition specified by Cabinet Order; the same applies hereinafter in this paragraph, paragraph (13) and paragraph (14)) of a house used as the individual's residence that is specified by Cabinet Order, or land or a right existing on land used as the site of that house, located in Japan (hereinafter referred to in this paragraph, paragraph (13) and paragraph (14) as a "replacement asset"), and the individual is expected to acquire a replacement asset within two years after that date and has obtained the approval of the district director having jurisdiction over the place for tax payment pursuant to the provisions of Order of the Ministry of Finance, December 31 of the second year following the year that includes that date; referred to as the "acquisition deadline" in paragraph (13)), the individual acquires a replacement asset and has an amount of housing loans, etc. pertaining to the replacement asset as of December 31 of the year that includes the date of the acquisition, and has used the replacement asset as the individual's residence, or is expected to do so, during the period from the date of the acquisition to December 31 of the year following the year that includes the date of the acquisition, the amount calculated pursuant to the provisions of Cabinet Order as the portion of the amount of losses that arose in the calculation of the amount of capital gains from the specified transfer of the transferred asset (or, where there are two or more such specified transfers in that year, limited to one specified transfer selected by the individual pursuant to the provisions of Cabinet Order) that cannot be fully deducted even after being deducted in the calculation of the amount of long-term capital gains prescribed in Article 31, paragraph (1) and the amount of short-term capital gains prescribed in Article 32, paragraph (1) for the year that includes the date of the specified transfer;
machine translation, not official
**イ** 当該個人がその居住の用に供している家屋で政令で定めるもののうち国内にあるもの
art-41-5/par-7/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1/sub-1
a house used by the individual as the individual's residence that is specified by Cabinet Order and located in Japan;
machine translation, not official
**ロ** イに掲げる家屋で当該個人の居住の用に供されなくなつたもの（当該個人の居住の用に供されなくなつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間に譲渡されるものに限る。）
art-41-5/par-7/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1/sub-2
a house listed in (a) that has ceased to be used as the individual's residence (limited to one transferred during the period from the day on which it ceased to be used as the individual's residence to December 31 of the year that includes the day on which three years have elapsed from that day);
machine translation, not official
**ハ** イ又はロに掲げる家屋及び当該家屋の敷地の用に供されている土地又は当該土地の上に存する権利
art-41-5/par-7/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1/sub-3
a house listed in (a) or (b) and land used as the site of the house or a right existing on that land;
machine translation, not official
**ニ** 当該個人のイに掲げる家屋が災害により滅失した場合において、当該個人が当該家屋を引き続き所有していたとしたならば、その年一月一日において第三十一条第二項に規定する所有期間が五年を超える当該家屋の敷地の用に供されていた土地又は当該土地の上に存する権利（当該災害があつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間に譲渡されるものに限る。）
art-41-5/par-7/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1/sub-4
where the individual's house listed in (a) has been destroyed by a disaster, land, or a right existing on that land, that was used as the site of the house and whose holding period prescribed in Article 31, paragraph (2) would exceed five years as of January 1 of that year if the individual had continued to own the house (limited to land or a right transferred during the period from the day on which the disaster occurred to December 31 of the year that includes the day on which three years have elapsed from that day).
machine translation, not official
**二** 純損失の金額 所得税法第二条第一項第二十五号に規定する純損失の金額をいう。
art-41-5/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-2
net loss: A net loss prescribed in Article 2, paragraph (1), item (xxv) of the Income Tax Act;
machine translation, not official
**三** 通算後譲渡損失の金額 当該個人のその年において生じた純損失の金額のうち、居住用財産の譲渡損失の金額に係るもの（当該居住用財産の譲渡損失の金額に係る譲渡資産のうちに土地又は土地の上に存する権利で政令で定める面積が五百平方メートルを超えるものが含まれている場合には、当該土地又は土地の上に存する権利のうち当該五百平方メートルを超える部分に相当する金額を除く。）として政令で定めるところにより計算した金額をいう。
art-41-5/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-3
amount of loss on transfer after aggregation: Of the net loss that arose for the individual in that year, the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to the amount of loss on the transfer of residential property (where the transferred assets pertaining to that amount of loss on the transfer of residential property include land or a right existing on land whose area specified by Cabinet Order exceeds 500 square meters, excluding the amount corresponding to the portion of that land or right existing on land in excess of 500 square meters);
machine translation, not official
**四** 住宅借入金等 住宅の用に供する家屋の新築若しくは取得又は当該家屋の敷地の用に供される土地若しくは当該土地の上に存する権利の取得（以下この号において「住宅の取得等」という。）に要する資金に充てるために第八条第一項に規定する金融機関又は独立行政法人住宅金融支援機構から借り入れた借入金で契約において償還期間が十年以上の割賦償還の方法により返済することとされているものその他の住宅の取得等に係る借入金又は債務（利息に対応するものを除く。）で政令で定めるものをいう。
art-41-5/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-4
housing loans, etc.: Loans borrowed from a financial institution prescribed in Article 8, paragraph (1) or from the Japan Housing Finance Agency to fund the new construction or acquisition of a house used as a dwelling or the acquisition of land or a right existing on land used as the site of that house (hereinafter referred to in this item as "housing acquisition, etc."), which are to be repaid under the contract in installments over a repayment period of 10 years or more, and other loans or debts pertaining to housing acquisition, etc. (excluding those corresponding to interest) that are specified by Cabinet Order.
machine translation, not official
**第八項** 確定申告書を提出する個人の所得税法第七十条第一項に規定する各年において生じた純損失の金額のうちに特定純損失の金額（適用期間内に行つた譲渡資産の特定譲渡による譲渡所得の金額の計算上生じた損失の金額に係る純損失の金額として政令で定めるところにより計算した金額をいう。次項及び第十項において同じ。）がある場合における同条第一項（同法第百六十五条第一項の規定により準じて計算する場合を含む。）の規定の適用については、同法第七十条第一項中「及び第百四十二条第二項」とあるのは「、第百四十二条第二項」と、「となつたもの」とあるのは「となつたもの及び租税特別措置法第四十一条の五第八項（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額」とする。
art-41-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-8
With regard to the application of the provisions of Article 70, paragraph (1) of the Income Tax Act (including where the calculation is made in accordance therewith pursuant to the provisions of Article 165, paragraph (1) of that Act) in the case where the net loss that arose in each year prescribed in Article 70, paragraph (1) of that Act for an individual who files a final return includes an amount of specified net loss (meaning the amount calculated pursuant to the provisions of Cabinet Order as the net loss pertaining to the amount of losses that arose in the calculation of the amount of capital gains from a specified transfer of a transferred asset made within the application period; the same applies in the following paragraph and paragraph (10)), the phrase "and Article 142, paragraph (2)" in Article 70, paragraph (1) of that Act is deemed to be replaced with ", Article 142, paragraph (2)", and the phrase "that has become the basis" is deemed to be replaced with "that has become the basis, and the amount of specified net loss prescribed in Article 41-5, paragraph (8) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property)".
machine translation, not official
**第九項** 確定申告書を提出する個人のその年において生じた純損失の金額のうちに特定純損失の金額がある場合における所得税法第百四十条第一項又は第百四十一条第一項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定の適用については、同法第百四十条第一項又は第百四十一条第一項中「生じた純損失の金額」とあるのは、「生じた純損失の金額（租税特別措置法第四十一条の五第九項（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額を除く。）」とする。
art-41-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-9
With regard to the application of the provisions of Article 140, paragraph (1) or Article 141, paragraph (1) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) in the case where the net loss that arose in that year for an individual who files a final return includes an amount of specified net loss, the phrase "net loss that arose" in Article 140, paragraph (1) or Article 141, paragraph (1) of that Act is deemed to be replaced with "net loss that arose (excluding the amount of specified net loss prescribed in Article 41-5, paragraph (9) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property))".
machine translation, not official
**第十項** 当該個人につき所得税法第百四十条第五項に規定する事実が生じた場合又は当該個人が死亡した場合において、当該事実が生じた日又は死亡した日の属する年の前年において生じた純損失の金額のうちに特定純損失の金額があるときにおける同項又は同法第百四十一条第四項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定の適用については、同法第百四十条第五項中「及び第百四十二条第二項」とあるのは「、第百四十二条第二項」と、「となつたもの」とあるのは「となつたもの及び租税特別措置法第四十一条の五第十項（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額」と、同法第百四十一条第四項中「及び次条第二項」とあるのは「、次条第二項」と、「となつたもの」とあるのは「となつたもの及び租税特別措置法第四十一条の五第十項（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額」とする。
art-41-5/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-10
Where a fact prescribed in Article 140, paragraph (5) of the Income Tax Act has occurred with respect to the individual or the individual has died, if the net loss that arose in the year preceding the year that includes the day on which the fact occurred or the day of death includes an amount of specified net loss, then, with regard to the application of the provisions of that paragraph or Article 141, paragraph (4) of that Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act), the phrase "and Article 142, paragraph (2)" in Article 140, paragraph (5) of that Act is deemed to be replaced with ", Article 142, paragraph (2)", and the phrase "that has become the basis" is deemed to be replaced with "that has become the basis, and the amount of specified net loss prescribed in Article 41-5, paragraph (10) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property)", and the phrase "and paragraph (2) of the following Article" in Article 141, paragraph (4) of that Act is deemed to be replaced with ", paragraph (2) of the following Article", and the phrase "that has become the basis" is deemed to be replaced with "that has become the basis, and the amount of specified net loss prescribed in Article 41-5, paragraph (10) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property)".
machine translation, not official
**第十一項** 第一項、第四項及び前三項の規定の適用に関し必要な事項は、政令で定める。
art-41-5/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-11
Necessary matters concerning the application of the provisions of paragraph (1), paragraph (4) and the preceding three paragraphs are specified by Cabinet Order.
machine translation, not official
**第十二項** 第四項の規定の適用がある場合には、次に定めるところによる。
art-41-5/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12
Where the provisions of paragraph (4) apply, the following applies:
machine translation, not official
**一** 所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号中「の規定」とあるのは、「並びに租税特別措置法第四十一条の五（居住用財産の買換え等の場合の譲渡損失の繰越控除）の規定」とする。
art-41-5/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12/item-1
with regard to the application of the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, the phrase "Article 70 (Deduction for Carryover of Net Loss) and Article 71 (Deduction for Carryover of Casualty Loss)" in item (xxx) of that paragraph is deemed to be replaced with "Article 70 (Deduction for Carryover of Net Loss) and Article 71 (Deduction for Carryover of Casualty Loss), and Article 41-5 of the Act on Special Measures Concerning Taxation (Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property)";
machine translation, not official
**二** 所得税法第二十二条の規定の適用については、同条第二項中「又は第七十一条第一項（雑損失の繰越控除）」とあるのは「、第七十一条第一項（雑損失の繰越控除）又は租税特別措置法第四十一条の五第四項（居住用財産の買換え等の場合の譲渡損失の繰越控除）」と、同条第三項中「又は第七十一条」とあるのは「若しくは第七十一条又は租税特別措置法第四十一条の五」とする。
art-41-5/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12/item-2
with regard to the application of the provisions of Article 22 of the Income Tax Act, the phrase "or Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss)" in paragraph (2) of that Article is deemed to be replaced with ", Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) or Article 41-5, paragraph (4) of the Act on Special Measures Concerning Taxation (Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property)", and the phrase "or Article 71" in paragraph (3) of that Article is deemed to be replaced with "or Article 71, or Article 41-5 of the Act on Special Measures Concerning Taxation";
machine translation, not official
**三** 所得税法第百二十三条の規定の適用については、同条第一項中「の規定の適用を」とあるのは「若しくは租税特別措置法第四十一条の五第四項（居住用財産の買換え等の場合の譲渡損失の繰越控除）の規定の適用を」と、「又は第七十一条第一項」とあるのは「若しくは第七十一条第一項又は租税特別措置法第四十一条の五第四項」と、同条第二項第五号中「又は第七十一条第一項」とあるのは「若しくは第七十一条第一項又は租税特別措置法第四十一条の五第四項」とする。
art-41-5/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12/item-3
with regard to the application of the provisions of Article 123 of the Income Tax Act, the phrase "Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss)" in paragraph (1) of that Article is deemed to be replaced with "Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) or Article 41-5, paragraph (4) of the Act on Special Measures Concerning Taxation (Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property)", the phrase "or Article 71, paragraph (1)" in that paragraph is deemed to be replaced with "or Article 71, paragraph (1), or Article 41-5, paragraph (4) of the Act on Special Measures Concerning Taxation", and the phrase "or Article 71, paragraph (1)" in paragraph (2), item (v) of that Article is deemed to be replaced with "or Article 71, paragraph (1), or Article 41-5, paragraph (4) of the Act on Special Measures Concerning Taxation";
machine translation, not official
**四** 国税通則法の規定の適用については、同法第二条第六号ハ（１）中「同法」とあるのは、「同法又は租税特別措置法」とする。
art-41-5/par-12/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12/item-4
with regard to the application of the provisions of the Act on General Rules for National Taxes, the phrase "that Act" in Article 2, item (vi), (c), 1. of that Act is deemed to be replaced with "that Act or the Act on Special Measures Concerning Taxation";
machine translation, not official
**五** 前各号に定めるもののほか、第四項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-41-5/par-12/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-12/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12/item-5
beyond what is specified in the preceding items, necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (4) apply are specified by Cabinet Order.
machine translation, not official
**第十三項** 第一項の規定の適用を受けた者は、取得期限までに買換資産の取得をしない場合、買換資産の取得をした日の属する年の十二月三十一日において当該買換資産に係る住宅借入金等の金額を有しない場合又は買換資産の取得をした日の属する年の翌年十二月三十一日までに当該買換資産をその者の居住の用に供しない場合には、取得期限又は同日から四月を経過する日までに同項の規定の適用を受けた年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該修正申告書の提出により納付すべき税額を納付しなければならない。
art-41-5/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-13
If a person who has received the application of the provisions of paragraph (1) does not acquire a replacement asset by the acquisition deadline, does not have an amount of housing loans, etc. pertaining to the replacement asset as of December 31 of the year that includes the date of acquisition of the replacement asset, or does not use the replacement asset as the person's residence by December 31 of the year following the year that includes the date of acquisition of the replacement asset, the person must file an amended return for the income tax for the year for which the person received the application of the provisions of that paragraph by the day on which four months have elapsed from the acquisition deadline or that date, and must pay, within that time limit, the amount of tax to be paid as a result of filing the amended return.
machine translation, not official
**第十四項** 第四項の規定の適用を受けた者は、買換資産の取得をした日の属する年の翌年十二月三十一日までに、当該買換資産をその者の居住の用に供しない場合には、同日から四月を経過する日までに同項の規定の適用を受けた年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該修正申告書の提出により納付すべき税額を納付しなければならない。
art-41-5/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-14
If a person who has received the application of the provisions of paragraph (4) does not use the replacement asset as the person's residence by December 31 of the year following the year that includes the date of acquisition of the replacement asset, the person must file an amended return for the income tax for the year for which the person received the application of the provisions of that paragraph by the day on which four months have elapsed from that date, and must pay, within that time limit, the amount of tax to be paid as a result of filing the amended return.
machine translation, not official
**第十五項** 前二項の規定に該当する場合において、これらの規定による修正申告書の提出がないときは、納税地の所轄税務署長は、当該修正申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
art-41-5/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-15
In the case falling under the provisions of the preceding two paragraphs, if an amended return under those provisions is not filed, the district director having jurisdiction over the place for tax payment is to make a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of income, the amount of income tax and other matters that should have been stated in the amended return.
machine translation, not official
**第十六項** 第十三項又は第十四項の規定による修正申告書及び前項の更正に対する国税通則法の規定の適用については、次に定めるところによる。
art-41-5/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-16
With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under the provisions of paragraph (13) or paragraph (14) and to the reassessment referred to in the preceding paragraph, the following applies:
machine translation, not official
**一** 当該修正申告書で第十三項又は第十四項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを同法第十七条第二項に規定する期限内申告書とみなす。
art-41-5/par-16/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-16/item-1
an amended return filed within the filing deadline prescribed in paragraph (13) or paragraph (14) is deemed to be a return filed by the due date prescribed in Article 17, paragraph (2) of the Act on General Rules for National Taxes, except where the provisions of Article 20 of that Act are applied;
machine translation, not official
**二** 当該修正申告書で第十三項又は第十四項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第四十一条の五第十三項又は第十四項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第四十一条の五第十三項又は第十四項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」とする。
art-41-5/par-16/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-16/item-2
with regard to an amended return filed after the filing deadline prescribed in paragraph (13) or paragraph (14) and to the reassessment, the phrases "statutory tax return due date" and "statutory payment due date" in the provisions of Chapter II through Chapter VII of the Act on General Rules for National Taxes are deemed to be replaced with "filing deadline for the amended return prescribed in Article 41-5, paragraph (13) or paragraph (14) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date" in Article 61, paragraph (1), item (i) of that Act is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date or return filed after the due date" in paragraph (2) of that Article is deemed to be replaced with "amended return under the provisions of Article 41-5, paragraph (13) or paragraph (14) of the Act on Special Measures Concerning Taxation", and the phrase "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) of that Act is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation";
machine translation, not official
**三** 国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
art-41-5/par-16/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-16/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-16/item-3
the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item.
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### 第四十一条の五の二（特定居住用財産の譲渡損失の損益通算及び繰越控除） — Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer of Specified Residential Property
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art-41-5-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2 · https://japanlaw.org/l/332AC0000000026/art-41-5-2
**第一項** 個人の平成十六年分以後の各年分の譲渡所得の金額の計算上生じた特定居住用財産の譲渡損失の金額がある場合には、第三十一条第一項後段及び第三項第二号の規定にかかわらず、当該特定居住用財産の譲渡損失の金額については、所得税法第六十九条第一項の規定その他の所得税に関する法令の規定を適用する。ただし、当該個人がその年の前年以前三年内の年において生じた当該特定居住用財産の譲渡損失の金額以外の特定居住用財産の譲渡損失の金額につきこの項の規定の適用を受けているときは、この限りでない。
art-41-5-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-1
Where there is an amount of capital loss on specified residential property that has arisen in the calculation of the amount of capital gains of an individual for 2004 or any subsequent year, notwithstanding the provisions of the second sentence of Article 31, paragraph (1) and paragraph (3), item (ii), the provisions of Article 69, paragraph (1) of the Income Tax Act and other provisions of laws and regulations concerning income tax apply to that amount of capital loss on specified residential property; provided, however, that this does not apply if the individual has received the application of the provisions of this paragraph with respect to an amount of capital loss on specified residential property, other than that amount of capital loss on specified residential property, that arose in any year within the three years preceding that year.
machine translation, not official
**第二項** 前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、特定居住用財産の譲渡損失の金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-41-5-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-2
The provisions of the preceding paragraph apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount of capital loss on specified residential property and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第三項** 税務署長は、前項の確定申告書の提出がなかつた場合又は同項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-41-5-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-3
Even if the final return referred to in the preceding paragraph is not filed, or a final return is filed without the statement or document referred to in that paragraph, the district director may apply paragraph (1) if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or document, but only if a document giving that statement and the document prescribed by Order of the Ministry of Finance referred to in that paragraph are submitted.
machine translation, not official
**第四項** 確定申告書を提出する個人が、その年の前年以前三年内の年において生じた通算後譲渡損失の金額（この項の規定の適用を受けて前年以前の年において控除されたものを除く。）を有する場合には、第三十一条第一項後段の規定にかかわらず、当該通算後譲渡損失の金額に相当する金額は、政令で定めるところにより、当該確定申告書に係る年分の同項に規定する長期譲渡所得の金額、第三十二条第一項に規定する短期譲渡所得の金額、総所得金額、退職所得金額又は山林所得金額の計算上控除する。ただし、当該個人のその年分の所得税に係るその年の所得税法第二条第一項第三十号の合計所得金額が三千万円を超える年については、この限りでない。
art-41-5-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-4
Where an individual who files a final return has an amount of loss on transfer after aggregation that arose in any year within the three years preceding that year (excluding any amount deducted in a year before that year by applying the provisions of this paragraph), notwithstanding the provisions of the second sentence of Article 31, paragraph (1), an amount equivalent to that amount of loss on transfer after aggregation is deducted, pursuant to the provisions of Cabinet Order, in the calculation of the amount of long-term capital gains prescribed in that paragraph, the amount of short-term capital gains prescribed in Article 32, paragraph (1), the amount of gross income, the amount of retirement income or the amount of timber income for the year to which the final return pertains; provided, however, that this does not apply to a year in which the individual's total income prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for that year, pertaining to the individual's income tax for that year, exceeds 30,000,000 yen.
machine translation, not official
**第五項** 前項の規定は、当該個人が特定居住用財産の譲渡損失の金額が生じた年分の所得税につき第二項の確定申告書をその提出期限までに提出した場合であつて、その後において連続して確定申告書を提出しており、かつ、前項の確定申告書に同項の規定による控除を受ける金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-41-5-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-5
The provisions of the preceding paragraph apply only if the individual has filed the final return referred to in paragraph (2) by its filing deadline for the income tax for the year in which the amount of capital loss on specified residential property arose and has subsequently filed final returns consecutively, and the final return referred to in the preceding paragraph has attached to it a written statement concerning the calculation of the amount to be deducted under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第六項** 第三項の規定は、第四項の規定を適用する場合における前項の提出期限までに確定申告書の提出がなかつたとき、又は同項の書類の添付がない確定申告書の提出があつたときについて準用する。
art-41-5-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-6
The provisions of paragraph (3) apply mutatis mutandis where, in the case of applying the provisions of paragraph (4), no final return is filed by the filing deadline referred to in the preceding paragraph, or a final return is filed without the documents referred to in that paragraph attached.
machine translation, not official
**第七項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-41-5-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特定居住用財産の譲渡損失の金額 当該個人が、平成十六年一月一日から令和九年十二月三十一日までの期間（次項において「適用期間」という。）内に、その有する家屋又は土地若しくは土地の上に存する権利で、その年一月一日において第三十一条第二項に規定する所有期間が五年を超えるもののうち次に掲げるもの（以下この号及び次項において「譲渡資産」という。）の譲渡（同条第一項に規定する譲渡所得の基因となる不動産等の貸付けを含むものとし、当該個人の配偶者その他の当該個人と政令で定める特別の関係がある者に対してするものその他政令で定めるものを除く。以下この号及び次項において「特定譲渡」という。）をした場合（当該個人が当該特定譲渡に係る契約を締結した日の前日において当該譲渡資産に係る住宅借入金等の金額を有する場合に限るものとし、当該個人がその年の前年若しくは前々年における資産の譲渡につき第三十一条の三第一項、第三十五条第一項（同条第三項の規定により適用する場合を除く。）、第三十六条の二若しくは第三十六条の五の規定の適用を受けている場合又は当該個人がその年若しくはその年の前年以前三年内における資産の譲渡につき前条第一項の規定の適用を受け、若しくは受けている場合を除く。）において、当該譲渡資産の特定譲渡（その年において当該特定譲渡が二以上ある場合には、当該個人が政令で定めるところにより選定した一の特定譲渡に限る。）による譲渡所得の金額の計算上生じた損失の金額のうち、当該特定譲渡をした日の属する年分の第三十一条第一項に規定する長期譲渡所得の金額及び第三十二条第一項に規定する短期譲渡所得の金額の計算上控除してもなお控除しきれない部分の金額として政令で定めるところにより計算した金額（当該特定譲渡に係る契約を締結した日の前日における当該譲渡資産に係る住宅借入金等の金額の合計額から当該譲渡資産の譲渡の対価の額を控除した残額を限度とする。）をいう。
art-41-5-2/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1
amount of capital loss on specified residential property: In the case where the individual has made, within the period from January 1, 2004 to December 31, 2027 (referred to as the "application period" in the following paragraph), a transfer (including the lending of real property, etc. that constitutes a source of capital gains prescribed in Article 31, paragraph (1), and excluding a transfer to the individual's spouse or any other person who has a special relationship with the individual specified by Cabinet Order, and any other transfer specified by Cabinet Order; hereinafter referred to in this item and the following paragraph as a "specified transfer") of any of the following, being a house, or land or a right existing on land, held by the individual whose holding period prescribed in paragraph (2) of that Article exceeds five years as of January 1 of that year (hereinafter referred to in this item and the following paragraph as a "transferred asset") (limited to the case where the individual has an amount of housing loans, etc. pertaining to the transferred asset as of the day before the date on which the contract for the specified transfer was concluded, and excluding the case where the individual has received the application of the provisions of Article 31-3, paragraph (1), Article 35, paragraph (1) (excluding where it is applied pursuant to the provisions of paragraph (3) of that Article), Article 36-2 or Article 36-5 with respect to a transfer of assets in the year preceding that year or the year before that, or where the individual receives or has received the application of the provisions of paragraph (1) of the preceding Article with respect to a transfer of assets in that year or within the three years preceding that year), the amount calculated pursuant to the provisions of Cabinet Order as the portion of the amount of losses that arose in the calculation of the amount of capital gains from the specified transfer of the transferred asset (or, where there are two or more such specified transfers in that year, limited to one specified transfer selected by the individual pursuant to the provisions of Cabinet Order) that cannot be fully deducted even after being deducted in the calculation of the amount of long-term capital gains prescribed in Article 31, paragraph (1) and the amount of short-term capital gains prescribed in Article 32, paragraph (1) for the year that includes the date of the specified transfer (limited to the balance remaining after deducting the amount of consideration for the transfer of the transferred asset from the total amount of housing loans, etc. pertaining to the transferred asset as of the day before the date on which the contract for the specified transfer was concluded);
machine translation, not official
**イ** 当該個人がその居住の用に供している家屋で政令で定めるもののうち国内にあるもの
art-41-5-2/par-7/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1/sub-1
a house used by the individual as the individual's residence that is specified by Cabinet Order and located in Japan;
machine translation, not official
**ロ** イに掲げる家屋で当該個人の居住の用に供されなくなつたもの（当該個人の居住の用に供されなくなつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間に譲渡されるものに限る。）
art-41-5-2/par-7/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1/sub-2
a house listed in (a) that has ceased to be used as the individual's residence (limited to one transferred during the period from the day on which it ceased to be used as the individual's residence to December 31 of the year that includes the day on which three years have elapsed from that day);
machine translation, not official
**ハ** イ又はロに掲げる家屋及び当該家屋の敷地の用に供されている土地又は当該土地の上に存する権利
art-41-5-2/par-7/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1/sub-3
a house listed in (a) or (b) and land used as the site of the house or a right existing on that land;
machine translation, not official
**ニ** 当該個人のイに掲げる家屋が災害により滅失した場合において、当該個人が当該家屋を引き続き所有していたとしたならば、その年一月一日において第三十一条第二項に規定する所有期間が五年を超える当該家屋の敷地の用に供されていた土地又は当該土地の上に存する権利（当該災害があつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間に譲渡されるものに限る。）
art-41-5-2/par-7/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1/sub-4
where the individual's house listed in (a) has been destroyed by a disaster, land, or a right existing on that land, that was used as the site of the house and whose holding period prescribed in Article 31, paragraph (2) would exceed five years as of January 1 of that year if the individual had continued to own the house (limited to land or a right transferred during the period from the day on which the disaster occurred to December 31 of the year that includes the day on which three years have elapsed from that day).
machine translation, not official
**二** 純損失の金額 所得税法第二条第一項第二十五号に規定する純損失の金額をいう。
art-41-5-2/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-2
net loss: A net loss prescribed in Article 2, paragraph (1), item (xxv) of the Income Tax Act;
machine translation, not official
**三** 通算後譲渡損失の金額 当該個人のその年において生じた純損失の金額のうち、特定居住用財産の譲渡損失の金額に係るものとして政令で定めるところにより計算した金額をいう。
art-41-5-2/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-3
amount of loss on transfer after aggregation: Of the net loss that arose for the individual in that year, the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to the amount of capital loss on specified residential property;
machine translation, not official
**四** 住宅借入金等 住宅の用に供する家屋の新築若しくは取得又は当該家屋の敷地の用に供される土地若しくは当該土地の上に存する権利の取得（以下この号において「住宅の取得等」という。）に要する資金に充てるために第八条第一項に規定する金融機関又は独立行政法人住宅金融支援機構から借り入れた借入金で契約において償還期間が十年以上の割賦償還の方法により返済することとされているものその他の住宅の取得等に係る借入金又は債務（利息に対応するものを除く。）で政令で定めるものをいう。
art-41-5-2/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-4
housing loans, etc.: Loans borrowed from a financial institution prescribed in Article 8, paragraph (1) or from the Japan Housing Finance Agency to fund the new construction or acquisition of a house used as a dwelling or the acquisition of land or a right existing on land used as the site of that house (hereinafter referred to in this item as "housing acquisition, etc."), which are to be repaid under the contract in installments over a repayment period of 10 years or more, and other loans or debts pertaining to housing acquisition, etc. (excluding those corresponding to interest) that are specified by Cabinet Order.
machine translation, not official
**第八項** 確定申告書を提出する個人の所得税法第七十条第一項に規定する各年において生じた純損失の金額のうちに特定純損失の金額（適用期間内に行つた譲渡資産の特定譲渡による譲渡所得の金額の計算上生じた損失の金額に係る純損失の金額として政令で定めるところにより計算した金額をいう。次項及び第十項において同じ。）がある場合における同条第一項（同法第百六十五条第一項の規定により準じて計算する場合を含む。）の規定の適用については、同法第七十条第一項中「及び第百四十二条第二項」とあるのは「、第百四十二条第二項」と、「となつたもの」とあるのは「となつたもの及び租税特別措置法第四十一条の五の二第八項（特定居住用財産の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額」とする。
art-41-5-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-8
With regard to the application of the provisions of Article 70, paragraph (1) of the Income Tax Act (including where the calculation is made in accordance therewith pursuant to the provisions of Article 165, paragraph (1) of that Act) in the case where the net loss that arose in each year prescribed in Article 70, paragraph (1) of that Act for an individual who files a final return includes an amount of specified net loss (meaning the amount calculated pursuant to the provisions of Cabinet Order as the net loss pertaining to the amount of losses that arose in the calculation of the amount of capital gains from a specified transfer of a transferred asset made within the application period; the same applies in the following paragraph and paragraph (10)), the phrase "and Article 142, paragraph (2)" in Article 70, paragraph (1) of that Act is deemed to be replaced with ", Article 142, paragraph (2)", and the phrase "that has become the basis" is deemed to be replaced with "that has become the basis, and the amount of specified net loss prescribed in Article 41-5-2, paragraph (8) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer of Specified Residential Property)".
machine translation, not official
**第九項** 確定申告書を提出する個人のその年において生じた純損失の金額のうちに特定純損失の金額がある場合における所得税法第百四十条第一項又は第百四十一条第一項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定の適用については、同法第百四十条第一項又は第百四十一条第一項中「生じた純損失の金額」とあるのは、「生じた純損失の金額（租税特別措置法第四十一条の五の二第九項（特定居住用財産の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額を除く。）」とする。
art-41-5-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-9
With regard to the application of the provisions of Article 140, paragraph (1) or Article 141, paragraph (1) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) in the case where the net loss that arose in that year for an individual who files a final return includes an amount of specified net loss, the phrase "net loss that arose" in Article 140, paragraph (1) or Article 141, paragraph (1) of that Act is deemed to be replaced with "net loss that arose (excluding the amount of specified net loss prescribed in Article 41-5-2, paragraph (9) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer of Specified Residential Property))".
machine translation, not official
**第十項** 当該個人につき所得税法第百四十条第五項に規定する事実が生じた場合又は当該個人が死亡した場合において、当該事実が生じた日又は死亡した日の属する年の前年において生じた純損失の金額のうちに特定純損失の金額があるときにおける同項又は同法第百四十一条第四項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定の適用については、同法第百四十条第五項中「及び第百四十二条第二項」とあるのは「、第百四十二条第二項」と、「となつたもの」とあるのは「となつたもの及び租税特別措置法第四十一条の五の二第十項（特定居住用財産の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額」と、同法第百四十一条第四項中「及び次条第二項」とあるのは「、次条第二項」と、「となつたもの」とあるのは「となつたもの及び租税特別措置法第四十一条の五の二第十項（特定居住用財産の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額」とする。
art-41-5-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-10
Where a fact prescribed in Article 140, paragraph (5) of the Income Tax Act has occurred with respect to the individual or the individual has died, if the net loss that arose in the year preceding the year that includes the day on which the fact occurred or the day of death includes an amount of specified net loss, then, with regard to the application of the provisions of that paragraph or Article 141, paragraph (4) of that Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act), the phrase "and Article 142, paragraph (2)" in Article 140, paragraph (5) of that Act is deemed to be replaced with ", Article 142, paragraph (2)", and the phrase "that has become the basis" is deemed to be replaced with "that has become the basis, and the amount of specified net loss prescribed in Article 41-5-2, paragraph (10) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer of Specified Residential Property)", and the phrase "and paragraph (2) of the following Article" in Article 141, paragraph (4) of that Act is deemed to be replaced with ", paragraph (2) of the following Article", and the phrase "that has become the basis" is deemed to be replaced with "that has become the basis, and the amount of specified net loss prescribed in Article 41-5-2, paragraph (10) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer of Specified Residential Property)".
machine translation, not official
**第十一項** 第一項、第四項及び前三項の規定の適用に関し必要な事項は、政令で定める。
art-41-5-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-11
Necessary matters concerning the application of the provisions of paragraph (1), paragraph (4) and the preceding three paragraphs are specified by Cabinet Order.
machine translation, not official
**第十二項** 第四項の規定の適用がある場合には、次に定めるところによる。
art-41-5-2/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12
Where the provisions of paragraph (4) apply, the following applies:
machine translation, not official
**一** 所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号中「の規定」とあるのは、「並びに租税特別措置法第四十一条の五の二（特定居住用財産の譲渡損失の繰越控除）の規定」とする。
art-41-5-2/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12/item-1
with regard to the application of the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, the phrase "Article 70 (Deduction for Carryover of Net Loss) and Article 71 (Deduction for Carryover of Casualty Loss)" in item (xxx) of that paragraph is deemed to be replaced with "Article 70 (Deduction for Carryover of Net Loss) and Article 71 (Deduction for Carryover of Casualty Loss), and Article 41-5-2 of the Act on Special Measures Concerning Taxation (Deduction for Carryover of Losses on Transfer of Specified Residential Property)";
machine translation, not official
**二** 所得税法第二十二条の規定の適用については、同条第二項中「又は第七十一条第一項（雑損失の繰越控除）」とあるのは「、第七十一条第一項（雑損失の繰越控除）又は租税特別措置法第四十一条の五の二第四項（特定居住用財産の譲渡損失の繰越控除）」と、同条第三項中「又は第七十一条」とあるのは「若しくは第七十一条又は租税特別措置法第四十一条の五の二」とする。
art-41-5-2/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12/item-2
with regard to the application of the provisions of Article 22 of the Income Tax Act, the phrase "or Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss)" in paragraph (2) of that Article is deemed to be replaced with ", Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) or Article 41-5-2, paragraph (4) of the Act on Special Measures Concerning Taxation (Deduction for Carryover of Losses on Transfer of Specified Residential Property)", and the phrase "or Article 71" in paragraph (3) of that Article is deemed to be replaced with "or Article 71, or Article 41-5-2 of the Act on Special Measures Concerning Taxation";
machine translation, not official
**三** 所得税法第百二十三条の規定の適用については、同条第一項中「の規定の適用を」とあるのは「若しくは租税特別措置法第四十一条の五の二第四項（特定居住用財産の譲渡損失の繰越控除）の規定の適用を」と、「又は第七十一条第一項」とあるのは「若しくは第七十一条第一項又は租税特別措置法第四十一条の五の二第四項」と、同条第二項第五号中「又は第七十一条第一項」とあるのは「若しくは第七十一条第一項又は租税特別措置法第四十一条の五の二第四項」とする。
art-41-5-2/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12/item-3
with regard to the application of the provisions of Article 123 of the Income Tax Act, the phrase "Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss)" in paragraph (1) of that Article is deemed to be replaced with "Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) or Article 41-5-2, paragraph (4) of the Act on Special Measures Concerning Taxation (Deduction for Carryover of Losses on Transfer of Specified Residential Property)", the phrase "or Article 71, paragraph (1)" in that paragraph is deemed to be replaced with "or Article 71, paragraph (1), or Article 41-5-2, paragraph (4) of the Act on Special Measures Concerning Taxation", and the phrase "or Article 71, paragraph (1)" in paragraph (2), item (v) of that Article is deemed to be replaced with "or Article 71, paragraph (1), or Article 41-5-2, paragraph (4) of the Act on Special Measures Concerning Taxation";
machine translation, not official
**四** 国税通則法の規定の適用については、同法第二条第六号ハ（１）中「同法」とあるのは、「同法又は租税特別措置法」とする。
art-41-5-2/par-12/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12/item-4
with regard to the application of the provisions of the Act on General Rules for National Taxes, the phrase "that Act" in Article 2, item (vi), (c), 1. of that Act is deemed to be replaced with "that Act or the Act on Special Measures Concerning Taxation";
machine translation, not official
**五** 前各号に定めるもののほか、第四項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-41-5-2/par-12/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-12/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12/item-5
beyond what is specified in the preceding items, necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (4) apply are specified by Cabinet Order.
machine translation, not official
### 第四十一条の六 〔削除 / repealed〕
art-41-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-6 · https://japanlaw.org/l/332AC0000000026/art-41-6
**第一項** 削除
art-41-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-6/par-1
no English for this paragraph
### 第四十一条の七（全国健康保険協会が管掌する健康保険等の被保険者が受ける付加的給付等に係る課税の特例） — Special Provisions on Taxation on Additional Benefits, etc. Received by Insured Persons under Health Insurance, etc. Managed by the Japan Health Insurance Association
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art-41-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-7 · https://japanlaw.org/l/332AC0000000026/art-41-7
**第一項** 健康保険法附則第四条第一項又は船員保険法附則第三条第一項に規定する被保険者がこれらの規定に規定する承認法人等から支払を受けるこれらの規定に規定する給付については、所得税を課さない。
art-41-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-7/par-1
Income tax is not imposed on the benefits prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Health Insurance Act or Article 3, paragraph (1) of the Supplementary Provisions of the Mariners Insurance Act that an insured person prescribed in those provisions receives from an approved corporation, etc. prescribed in those provisions.
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**第二項** 前項に規定する被保険者が健康保険法附則第四条第三項又は船員保険法附則第三条第三項の規定により前項に規定する承認法人等に対し支払う金銭の額は、所得税法第七十四条第二項に規定する社会保険料とみなして、同法の規定を適用する。
art-41-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-7/par-2
The amount of money that an insured person prescribed in the preceding paragraph pays to the approved corporation, etc. prescribed in that paragraph pursuant to the provisions of Article 4, paragraph (3) of the Supplementary Provisions of the Health Insurance Act or Article 3, paragraph (3) of the Supplementary Provisions of the Mariners Insurance Act is deemed to be social insurance premiums prescribed in Article 74, paragraph (2) of the Income Tax Act, and the provisions of that Act apply.
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**第三項** 健康保険法附則第四条第一項に規定する事業主又は船員保険法附則第三条第一項に規定する船舶所有者が第一項に規定する給付に要する費用として同項に規定する承認法人等に対し支出した金銭の額は、同項に規定する被保険者の給与所得に係る収入金額には含まれないものとする。
art-41-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-7/par-3
The amount of money that an employer prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Health Insurance Act or a shipowner prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Mariners Insurance Act has paid to the approved corporation, etc. prescribed in paragraph (1) as expenses for the benefits prescribed in that paragraph is not to be included in the revenue pertaining to the employment income of the insured person prescribed in that paragraph.
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### 第四十一条の八（給付金等の非課税） — Tax Exemption for Benefits, etc.
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art-41-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8 · https://japanlaw.org/l/332AC0000000026/art-41-8
**第一項** 都道府県、市町村又は特別区から給付される給付金で次に掲げるものについては、所得税を課さない。
art-41-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1
Income tax is not imposed on the following benefits paid by a prefecture, a municipality or a special ward:
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**一** 社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）第七条第一号ハの規定に基づき、同号に規定する消費税率の引上げ（次号において「消費税率の引上げ」という。）に際しての低所得者に配慮する観点から給付される次に掲げる給付金
art-41-8/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-1
the following benefits paid, based on the provisions of Article 7, item (i), (c) of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012), from the perspective of giving consideration to low-income persons upon the consumption tax rate increase prescribed in that item (referred to as the "consumption tax rate increase" in the following item):
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**イ** 住民基本台帳法（昭和四十二年法律第八十一号）に基づき住民基本台帳に記録されている者（平成二十七年一月一日において住民基本台帳に記録されている者その他これに準ずる者として財務省令で定める者に限る。）のうち、平成二十七年度分の地方税法の規定による市町村民税（同法の規定による特別区民税を含むものとし、同法第三百二十八条（同法第七百三十六条第三項において準用する場合を含む。）の規定によつて課する所得割を除く。以下この号において「市町村民税」という。）が課されていないもの又は市町村（特別区を含む。）の条例で定めるところにより当該市町村民税を免除されたものである者（当該市町村民税が課されている者（当該市町村民税を免除された者を除く。）の同法の規定による扶養親族とされている者その他の財務省令で定める者を除く。第三号イにおいて「平成二十七年度対象者」という。）に対して給付される財務省令で定める給付金
art-41-8/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-1/sub-1
benefits specified by Order of the Ministry of Finance that are paid to persons recorded in the basic resident register under the Residential Basic Book Act (Act No. 81 of 1967) (limited to persons recorded in the basic resident register as of January 1, 2015 and other persons specified by Order of the Ministry of Finance as being equivalent thereto) who are not subject to the municipal inhabitant tax for fiscal 2015 under the provisions of the Local Tax Act (including the special ward inhabitant tax under the provisions of that Act, and excluding the income levy imposed under the provisions of Article 328 of that Act (including where it is applied mutatis mutandis pursuant to Article 736, paragraph (3) of that Act); hereinafter referred to in this item as "municipal inhabitant tax") or who have been exempted from that municipal inhabitant tax pursuant to the provisions of a Municipal Ordinance of a municipality (including a special ward) (excluding persons treated as dependents under the provisions of that Act of a person subject to that municipal inhabitant tax (excluding a person who has been exempted from that municipal inhabitant tax) and other persons specified by Order of the Ministry of Finance; referred to as "fiscal 2015 covered persons" in item (iii), (a));
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**ロ** 住民基本台帳法に基づき住民基本台帳に記録されている者（平成二十八年一月一日において住民基本台帳に記録されている者その他これに準ずる者として財務省令で定める者に限る。）のうち、平成二十八年度分の地方税法の規定による市町村民税が課されていないもの又は市町村（特別区を含む。）の条例で定めるところにより当該市町村民税を免除されたものである者（当該市町村民税が課されている者（当該市町村民税を免除された者を除く。）の同法の規定による扶養親族とされている者その他の財務省令で定める者を除く。第三号ロにおいて「平成二十八年度対象者」という。）に対して給付される財務省令で定める給付金
art-41-8/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-1/sub-2
benefits specified by Order of the Ministry of Finance that are paid to persons recorded in the basic resident register under the Residential Basic Book Act (limited to persons recorded in the basic resident register as of January 1, 2016 and other persons specified by Order of the Ministry of Finance as being equivalent thereto) who are not subject to the municipal inhabitant tax for fiscal 2016 under the provisions of the Local Tax Act or who have been exempted from that municipal inhabitant tax pursuant to the provisions of a Municipal Ordinance of a municipality (including a special ward) (excluding persons treated as dependents under the provisions of that Act of a person subject to that municipal inhabitant tax (excluding a person who has been exempted from that municipal inhabitant tax) and other persons specified by Order of the Ministry of Finance; referred to as "fiscal 2016 covered persons" in item (iii), (b));
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**二** 消費税率の引上げに際しての児童の属する世帯への経済的な影響の緩和等の観点から給付される児童手当法（昭和四十六年法律第七十三号）による児童手当の支給を受ける者その他の財務省令で定める者に対して給付される財務省令で定める給付金
art-41-8/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-2
benefits specified by Order of the Ministry of Finance that are paid, from the perspective of mitigating the economic impact, etc. of the consumption tax rate increase on households to which children belong, to persons who receive child allowances under the Child Allowance Act (Act No. 73 of 1971) and other persons specified by Order of the Ministry of Finance;
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**三** 低所得である高齢者等への支援等の観点から給付される次に掲げる給付金
art-41-8/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-3
the following benefits paid from the perspective of support, etc. for low-income elderly persons, etc.:
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**イ** 平成二十七年度対象者のうち、平成二十八年三月三十一日において六十四歳以上である者に対して給付される財務省令で定める給付金
art-41-8/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-3/sub-1
benefits specified by Order of the Ministry of Finance that are paid to fiscal 2015 covered persons who are 64 years of age or older as of March 31, 2016;
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**ロ** 平成二十八年度対象者のうち、国民年金法（昭和三十四年法律第百四十一号）第十五条第二号に掲げる障害基礎年金又は同条第三号に掲げる遺族基礎年金を受けている者その他の財務省令で定める者（イに掲げる給付金の支給を受ける者を除く。）に対して給付される財務省令で定める給付金
art-41-8/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-3/sub-2
benefits specified by Order of the Ministry of Finance that are paid to fiscal 2016 covered persons who receive the disability basic pension listed in Article 15, item (ii) or the survivors' basic pension listed in item (iii) of that Article of the National Pension Act (Act No. 141 of 1959) and other persons specified by Order of the Ministry of Finance (excluding persons who receive the benefits listed in (a));
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**四** 子どもの貧困対策の推進等の観点から給付される児童扶養手当法（昭和三十六年法律第二百三十八号）による児童扶養手当の支給を受ける者その他の財務省令で定める者に対して給付される財務省令で定める給付金
art-41-8/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-4
benefits specified by Order of the Ministry of Finance that are paid, from the perspective of promoting measures against child poverty, etc., to persons who receive child rearing allowances under the Child Rearing Allowance Act (Act No. 238 of 1961) and other persons specified by Order of the Ministry of Finance;
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**五** 低所得であるひとり親への就業の支援等の観点から給付される母子及び父子並びに寡婦福祉法（昭和三十九年法律第百二十九号）第三十一条第二号（同法第三十一条の十において準用する場合を含む。）に掲げる給付金の支給を受けていた者のうち財務省令で定める者に対して給付される財務省令で定める給付金
art-41-8/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-5
benefits specified by Order of the Ministry of Finance that are paid, from the perspective of supporting the employment, etc. of low-income single parents, to persons specified by Order of the Ministry of Finance from among the persons who received the benefits listed in Article 31, item (ii) of the Act on Welfare of Mothers and Fathers with Dependents and Widows (Act No. 129 of 1964) (including where it is applied mutatis mutandis pursuant to Article 31-10 of that Act).
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**第二項** 次に掲げる者が、都道府県又は都道府県が適当と認める者が第一号に掲げる者に対して行う金銭の貸付けであつてその者の児童福祉法第六条に規定する保護者からの経済的支援が見込まれないことその他の事情を勘案し、その者の自立を支援することを目的として、その者が進学した後若しくは就職した後の生活費若しくはその居住の用に供する賃貸住宅の家賃又は就職に資する免許若しくは資格の取得に要する費用を援助するために行うものとして財務省令で定めるものにつき、当該貸付けに係る債務の免除を受けた場合には、当該免除により受ける経済的な利益の価額については、所得税を課さない。
art-41-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-2
Where a person listed in any of the following items has been released from a debt pertaining to a loan of money that a prefecture, or a person that a prefecture considers appropriate, makes to a person listed in item (i), which is specified by Order of the Ministry of Finance as a loan made, in consideration of the fact that the person cannot expect economic support from the person's custodian prescribed in Article 6 of the Child Welfare Act and other circumstances, for the purpose of supporting the person's independence, in order to assist with the person's living expenses after the person goes on to higher education or finds employment, the rent for rental housing used as the person's residence, or the expenses required to obtain a license or qualification that contributes to finding employment, income tax is not imposed on the value of the economic benefit received as a result of the release:
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**一** 児童福祉法第二十七条第一項第三号又は第二十七条の二第一項の規定により入所措置が採られて同法第四十一条に規定する児童養護施設に入所している者又は当該入所措置を解除された者その他の財務省令で定める者
art-41-8/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-2/item-1
a person admitted to a children's home prescribed in Article 41 of the Child Welfare Act as a result of an admission measure taken pursuant to the provisions of Article 27, paragraph (1), item (iii) or Article 27-2, paragraph (1) of that Act, a person for whom that admission measure has been terminated, and other persons specified by Order of the Ministry of Finance;
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**二** 前号に掲げる者の相続人その他の財務省令で定める者
art-41-8/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-2/item-2
an heir of a person listed in the preceding item and other persons specified by Order of the Ministry of Finance.
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**第三項** 都道府県若しくは指定都市（以下この項において「都道府県等」という。）又は都道府県等が適当と認める者が児童扶養手当法による児童扶養手当の支給を受ける者（これに準ずる者として財務省令で定める者を含む。）であつて財務省令で定める支援を受けているものに対して行う金銭の貸付けであつて、その者の自立を支援することを目的として、その者の居住の用に供する賃貸住宅の家賃を援助するために行うものとして財務省令で定めるものにつき、当該貸付けを受けた者又はその者の相続人その他の財務省令で定める者が、当該貸付けに係る債務の免除を受けた場合には、当該免除により受ける経済的な利益の価額については、所得税を課さない。
art-41-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-3
Where a person who received a loan of money that a prefecture or a designated city (hereinafter referred to in this paragraph as a "prefecture, etc."), or a person that a prefecture, etc. considers appropriate, makes to a person who receives child rearing allowance under the Child Rearing Allowance Act (including a person specified by Order of the Ministry of Finance as being equivalent thereto) and who is receiving the support specified by Order of the Ministry of Finance, which is specified by Order of the Ministry of Finance as a loan made for the purpose of supporting the person's independence in order to assist with the rent for rental housing used as the person's residence, or the heir of that person or another person specified by Order of the Ministry of Finance, has been released from a debt pertaining to the loan, income tax is not imposed on the value of the economic benefit received as a result of the release.
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### 第四十一条の九（懸賞金付預貯金等の懸賞金等の分離課税等） — Separate Taxation, etc. on Prize Money, etc. on Prize-Linked Deposits, etc.
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art-41-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-9 · https://japanlaw.org/l/332AC0000000026/art-41-9
**第一項** 個人が、国内において、預貯金、合同運用信託その他の政令で定めるもの（以下この項において「預貯金等」という。）に係る契約に基づき預入、信託その他の政令で定める行為（以下この項において「預入等」という。）がされた預貯金等（当該預入等がされた預貯金等に係る契約が一定の期間継続されることその他の政令で定める要件を満たすものに限る。）について、政令で定めるところにより、当該預貯金等を対象として行われるくじ引その他の方法により、支払若しくは交付を受け、又は受けるべき金品その他の経済上の利益（以下この条において「懸賞金付預貯金等の懸賞金等」という。）については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その支払若しくは交付を受け、又は受けるべき金額に対し百分の十五の税率を適用して所得税を課する。
art-41-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-1
With regard to money, goods or other economic benefits (hereinafter referred to in this Article as "prize money, etc. on prize-linked deposits, etc.") that an individual receives or is to receive by payment or delivery in Japan by means of a drawing of lots or any other method conducted, pursuant to the provisions of Cabinet Order, with respect to deposits and similar savings in which a deposit, trust or any other act specified by Cabinet Order (hereinafter referred to in this paragraph as a "placement") has been made under a contract pertaining to deposits and savings, jointly managed trusts or any other things specified by Cabinet Order (hereinafter referred to in this paragraph as "deposits and similar savings") (limited to deposits and similar savings in which the placement has been made and for which the contract satisfies the requirements specified by Cabinet Order, such as the contract continuing for a certain period), notwithstanding the provisions of Article 22, Article 89 and Article 165 of the Income Tax Act, income tax is imposed separately from other income, by applying a tax rate of 15 percent to the amount received or to be received by payment or delivery.
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**第二項** 内国法人又は外国法人（所得税法別表第一に掲げる内国法人並びに第八条第一項に規定する金融機関及び同条第二項に規定する金融商品取引業者等を除く。次項及び第四項において同じ。）は、国内において支払若しくは交付を受け、又は受けるべき懸賞金付預貯金等の懸賞金等について所得税を納める義務があるものとし、その支払若しくは交付を受け、又は受けるべき金額について百分の十五の税率を適用して所得税を課する。
art-41-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-2
A domestic corporation or foreign corporation (excluding a domestic corporation listed in Appended Table 1 of the Income Tax Act, a financial institution prescribed in Article 8, paragraph (1) and a financial instruments business operator, etc. prescribed in paragraph (2) of that Article; the same applies in the following paragraph and paragraph (4)) is liable to pay income tax with respect to prize money, etc. on prize-linked deposits, etc. that it receives or is to receive by payment or delivery in Japan, and income tax is imposed by applying a tax rate of 15 percent to the amount received or to be received by payment or delivery.
machine translation, not official
**第三項** 個人又は内国法人若しくは外国法人に対し国内において懸賞金付預貯金等の懸賞金等を支払い、若しくは交付し、又は与える者は、その支払若しくは交付をし、又は与える際、その支払若しくは交付をし、又は与える金額に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
art-41-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-3
A person who pays, delivers or gives prize money, etc. on prize-linked deposits, etc. in Japan to an individual, or to a domestic corporation or foreign corporation, must, at the time of the payment, delivery or giving, collect income tax in the amount calculated by multiplying the amount paid, delivered or given by a tax rate of 15 percent, and pay it to the State no later than the tenth day of the month following the month that includes the day of the collection.
machine translation, not official
**第四項** 前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。この場合において、懸賞金付預貯金等の懸賞金等の支払若しくは交付を受け、又は受けるべき者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の九第二項（懸賞金付預貯金等の懸賞金等の分離課税等）に規定する懸賞金付預貯金等の懸賞金等」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」とする。
art-41-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-4
Income tax to be collected and paid pursuant to the provisions of the preceding paragraph is deemed to be income tax pertaining to withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of that Act, the Act on General Rules for National Taxes and the National Tax Collection Act apply. In this case, where the person who receives or is to receive by payment or delivery the prize money, etc. on prize-linked deposits, etc. is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to that domestic corporation or foreign corporation, the phrase "or prize money" in Article 68, paragraph (1) of that Act is deemed to be replaced with "or prize money, or prize money, etc. on prize-linked deposits, etc. prescribed in Article 41-9, paragraph (2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. on Prize Money, etc. on Prize-Linked Deposits, etc.)", the phrase "that Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation", and the phrase "of the Income Tax Act" in Article 144 of that Act is deemed to be replaced with "of the Income Tax Act or the Act on Special Measures Concerning Taxation".
machine translation, not official
**第五項** 前項に定めるもののほか、懸賞金付預貯金等の懸賞金等に係る所得税法第二百二十五条の規定の特例その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
art-41-9/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-5
Beyond what is specified in the preceding paragraph, special provisions on Article 225 of the Income Tax Act pertaining to prize money, etc. on prize-linked deposits, etc. and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
machine translation, not official
### 第四十一条の十（定期積金の給付補塡金等の分離課税等） — Separate Taxation, etc. on Compensation for Periodic Deposits, etc.
caption: machine translation, not official
art-41-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-10 · https://japanlaw.org/l/332AC0000000026/art-41-10
**第一項** 居住者又は恒久的施設を有する非居住者が、昭和六十三年四月一日以後に国内において支払を受けるべき所得税法第百七十四条第三号から第八号までに掲げる給付補塡金、利息、利益又は差益（以下この条及び次条において「給付補塡金等」という。）については、同法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その支払を受けるべき金額に対し百分の十五の税率を適用して所得税を課する。
art-41-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-10/par-1
With regard to the compensation, interest, profit or gain listed in Article 174, items (iii) through (viii) of the Income Tax Act (hereinafter referred to in this Article and the following Article as "compensation for periodic deposits, etc.") that a resident or a nonresident who has a permanent establishment is to receive in Japan on or after April 1, 1988, notwithstanding the provisions of Article 22, Article 89 and Article 165 of that Act, income tax is imposed separately from other income, by applying a tax rate of 15 percent to the amount to be received.
machine translation, not official
**第二項** 前項の規定は、恒久的施設を有する非居住者が支払を受ける給付補塡金等で、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当しないものについては、適用しない。
art-41-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-10/par-2
The provisions of the preceding paragraph do not apply to compensation for periodic deposits, etc. received by a nonresident who has a permanent establishment that does not fall under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act.
machine translation, not official
**第三項** 昭和六十三年四月一日以後に居住者又は非居住者に対し給付補塡金等の支払をする者については、所得税法第二百二十五条第一項のうち当該給付補塡金等に係る部分の規定は、適用しない。
art-41-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-10/par-3
With regard to a person who makes payment of compensation for periodic deposits, etc. to a resident or nonresident on or after April 1, 1988, the provisions of Article 225, paragraph (1) of the Income Tax Act do not apply to the part pertaining to that compensation for periodic deposits, etc.
machine translation, not official
### 第四十一条の十一（内国法人等に対して支払う定期積金の給付補塡金等に係る支払調書の特例） — Special Provisions on Payment Reports on Compensation for Periodic Deposits, etc. Paid to Domestic Corporations, etc.
caption: machine translation, not official
art-41-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-11 · https://japanlaw.org/l/332AC0000000026/art-41-11
**第一項** 内国法人又は恒久的施設を有する外国法人に対し国内において昭和六十三年四月一日以後に支払うべき給付補塡金等の支払をする者は、財務省令で定めるところにより、当該給付補塡金等の支払に関する所得税法第二百二十五条第一項の調書を同一の内国法人又は恒久的施設を有する外国法人に対する一回の支払ごとに作成する場合には、同項の規定にかかわらず、当該調書をその支払の確定した日の属する月の翌月末日までに税務署長に提出しなければならない。
art-41-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-11/par-1
Where a person who makes payment of compensation for periodic deposits, etc. to be paid in Japan on or after April 1, 1988 to a domestic corporation or to a foreign corporation that has a permanent establishment prepares, pursuant to the provisions of Order of the Ministry of Finance, the report referred to in Article 225, paragraph (1) of the Income Tax Act concerning the payment of that compensation for periodic deposits, etc. for each single payment to the same domestic corporation or foreign corporation that has a permanent establishment, the person must, notwithstanding the provisions of that paragraph, submit the report to the district director no later than the last day of the month following the month that includes the day on which the payment was finalized.
machine translation, not official
### 第四十一条の十二（償還差益等に係る分離課税等） — (Separate Taxation for Profit from Redemption)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-41-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12 · https://japanlaw.org/l/332AC0000000026/art-41-12
**第一項** 個人が昭和六十三年四月一日以後に発行された割引債について支払を受けるべき償還差益については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その支払を受けるべき金額（外国法人により国外において発行された割引債の償還差益にあつては、当該外国法人が国内において行う事業に係るものとして政令で定める金額。次項において同じ。）に対し、百分の十八（東京湾横断道路の建設に関する特別措置法（昭和六十一年法律第四十五号）第二条第一項に規定する東京湾横断道路建設事業者が同法第十条第一項の認可を受けて発行する社債及び民間都市開発の推進に関する特別措置法（昭和六十二年法律第六十二号）第三条第一項に規定する民間都市開発推進機構（政令で定めるものに限る。）が同法第八条第三項の認可を受けて発行する債券のうち、割引債に該当するもの（次項及び第三項において「特別割引債」という。）につき支払を受けるべき償還差益については、百分の十六）の税率を適用して所得税を課する。
art-41-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-1
With respect to profit receivable by an individual from redemption of discount bonds issued on or after April 1, 1988, notwithstanding the provisions of Article 22, Article 89 and Article 165 of the Income Tax Act, income tax is imposed separately from their other income, by applying a tax rate of 18 percent (or 16 percent for company bonds issued by a Trans-Tokyo Bay Highway constructor prescribed in Article 2, paragraph (1) of the Act on Special Measures Concerning the Construction of the Trans-Tokyo Bay Highway (Act No. 45 of 1986) with the approval set forth in Article 10, paragraph (1) of the Act and bonds issued by the Organization for Promoting Urban Development prescribed in Article 3, paragraph (1) of the Act on Special Measures Concerning the Promotion of Urban Development by Private Sectors (Act No. 62 of 1987) (limited to that specified by Cabinet Order) with the approval set forth in Article 8, paragraph (3) of the Act, which fall under the category of discount bonds (referred to in the following paragraph and paragraph (3) as "special discount bonds")) to such amount receivable (for profit from redemption of discount bonds issued outside Japan by a foreign corporation, the amount specified by Cabinet Order as that pertaining to the business conducted in Japan by the foreign corporation; the same applies in the following paragraph).
machine translation, not official
**第二項** 内国法人又は外国法人は、昭和六十三年四月一日以後に発行された割引債につき支払を受けるべき償還差益について所得税を納める義務があるものとし、その支払を受けるべき金額について百分の十八（特別割引債につき支払を受けるべき償還差益については、百分の十六）の税率を適用して所得税を課する。
art-41-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-2
A domestic corporation or foreign corporation is liable to pay income tax with respect to profit receivable from redemption of discount bonds issued on or after April 1, 1988, and income tax is imposed by applying a tax rate of 18 percent (or 16 percent for profit receivable from redemption of special discount bonds).
machine translation, not official
**第三項** 昭和六十三年四月一日以後に発行された割引債の発行者（これに準ずる者として政令で定めるものを含む。第五項及び第六項において同じ。）は、政令で定めるところにより、当該割引債の発行の際これを取得する者からその割引債の券面金額から発行価額を控除した金額（外国法人が国外において発行した割引債にあつては、当該外国法人が国内において行う事業に係るものとして政令で定める金額）に百分の十八（特別割引債につき支払を受けるべき償還差益については、百分の十六）の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
art-41-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-3
The issuer (including a person specified by Cabinet Order as being equivalent thereto; the same applies in paragraph (5) and paragraph (6)) of discount bonds issued on or after April 1, 1988, must collect, upon issue of the discount bonds, from the person who is to acquire the bonds, income tax equivalent to the amount calculated by deducting the issue price from the face value of the discount bonds and then multiplying the result (for discount bonds issued outside Japan by a foreign corporation, the amount calculated by multiplying the amount specified by Cabinet Order as that pertaining to the business conducted in Japan by the foreign corporation) by a tax rate of 18 percent (or 16 percent for profit receivable from redemption of special discount bonds), and pay it to the State no later than the tenth day of the month following the month that includes the date of collection, pursuant to the provisions of Cabinet Order.
machine translation, not official
**第四項** 前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法（第二編、第三編及び第五編第一章を除く。）並びに国税通則法及び国税徴収法の規定を適用するものとし、前項の割引債につき償還（買入消却を含む。）が行われる場合には、同項の規定により徴収される所得税は、政令で定めるところにより、同項の取得者（当該取得者と当該償還を受ける者とが異なる場合には、当該償還を受ける者）が償還差益に対する所得税として当該償還を受ける時に徴収される所得税とみなす。この場合において、当該取得者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の十二第二項（償還差益に対する分離課税等）に規定する償還差益」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」とする。
art-41-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-4
Income tax to be collected and paid pursuant to the provisions of the preceding paragraph is deemed to be withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of the Act (excluding Part II, Part III, and Part V, Chapter I), the Act on General Rules for National Taxes, and the National Tax Collection Act are applied thereto; where redemption (including retirement by purchase) is made with respect to discount bonds set forth in the preceding paragraph, income tax to be collected pursuant to the provisions of the preceding paragraph , pursuant to the provisions of Cabinet Order, be deemed to be income tax that is to be collected from the acquirer set forth in the paragraph (in the case where the acquirer is not the person who is to receive the redemption: the person who is to receive the redemption) as income tax on profit from redemption when the acquirer receives the redemption. In this case, where the acquirer is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to the domestic corporation or foreign corporation: in Article 68, paragraph (1) of the Act, the phrase "or prize money" is deemed to be replaced with "or prize money... or profit from redemption prescribed in Article 41-12, paragraph (2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. for Profit from Redemption)," and the phrase "the Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation"; in Article 144 of the Act, "the Income Tax Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation."
machine translation, not official
**第五項** 昭和六十三年四月一日以後に発行された割引債につき、その発行者が償還期限を繰り上げて償還をする場合又は当該期限前に買入消却をする場合には、当該発行者は、政令で定めるところにより、その償還（買入消却を含む。）を受ける者に対し、第三項の規定により徴収された所得税で前項の所得税とみなされたものの額に相当する金額の一部を還付する。
art-41-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-5
Where the issuer of discount bonds issued on or after April 1, 1988, redeems the discount bonds by bringing the redemption date forward or retires the discount bonds by purchase prior to the redemption date, the issuer refunds, pursuant to the provisions of Cabinet Order, to the person who is to receive such redemption (including retirement by purchase), part of the amount equivalent to the amount of income tax collected pursuant to the provisions of paragraph (3) and deemed to be income tax set forth in the preceding paragraph.
Ministry of Justice translation — Japanese Law Translation Database System
**第六項** 昭和六十三年四月一日以後に発行された割引債につき、その発行者が所得税法第十一条第一項に規定する内国法人又は同条第二項に規定する公益信託若しくは加入者保護信託の受託者に対し、償還差益の支払（公益信託又は加入者保護信託の受託者にあつては、当該信託財産について受ける支払に限る。）をする場合には、当該発行者は、政令で定めるところにより、その支払を受ける者に対し、第三項の規定により徴収された所得税で第四項の所得税とみなされたものの額（前項の規定により還付を受ける額を除く。）に相当する金額の全部又は一部を還付する。
art-41-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-6
Where the issuer of discount bonds issued on or after April 1, 1988, makes payment of profit from redemption of the discount bonds to a domestic corporation prescribed in Article 11, paragraph (1) of the Income Tax Act or a trustee of a charitable trust or participant protection trust prescribed in paragraph (2) of the Article (for payment to a trustee of a charitable trust or participant protection trust: such payment of profit from redemption is limited to payment related to the relevant trust property), the issuer refunds, pursuant to the provisions of Cabinet Order, to the person who is to receive payment, the whole or part of the amount equivalent to the amount of income tax collected pursuant to the provisions of paragraph (3) and deemed to be income tax set forth in paragraph (4) (excluding the amount for which a refund is made pursuant to the provisions of the preceding paragraph).
Ministry of Justice translation — Japanese Law Translation Database System
**第七項** 前各項に規定する割引債とは、割引の方法により発行される公社債（政令で定めるものに限る。）で次に掲げるもの以外のものをいい、これらの規定に規定する償還差益とは、割引債の償還金額（買入消却が行われる場合には、その買入金額）がその発行価額を超える場合におけるその差益をいう。
art-41-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-7
Discount bonds prescribed in the preceding paragraphs means government or company bonds (limited to those specified by Cabinet Order) issued by means of a discount, except for those listed in the following, and profit from the redemption prescribed in these paragraphs means margin profit generated when the redemption price of discount bonds (or the purchase price of discount bonds for retirement by purchase) exceeds the issue price thereof:
Ministry of Justice translation — Japanese Law Translation Database System
**一** 外貨公債の発行に関する法律第一条第一項又は第三項（同法第四条において準用する場合を含む。）の規定により発行される同法第一条第一項に規定する外貨債（同法第四条に規定する外貨債を含む。）
art-41-12/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-7/item-1
foreign currency denominated bonds prescribed in Article 1, paragraph (1) of the Act on the Issuance of Foreign-Denominated Government Bonds that are issued pursuant to the provisions of Article 1, paragraph (1) of the Act or paragraph (3) of the Article (including the cases where it is applied mutatis mutandis pursuant to Article 4 of the Act) (including foreign-denominated bonds prescribed in Article 4 of the Act); and
Ministry of Justice translation — Japanese Law Translation Database System
**二** 特別の法令により設立された法人が当該法令の規定により発行する債券のうち政令で定めるもの
art-41-12/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-7/item-2
bonds issued by a corporation established under special laws or regulations pursuant to the provisions of the laws or regulations, which are specified by Cabinet Order.
Ministry of Justice translation — Japanese Law Translation Database System
**三** 平成二十八年一月一日以後に発行された公社債（預金保険法第二条第二項第五号に規定する長期信用銀行債等その他政令で定めるものを除く。）
art-41-12/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-7/item-3
public and corporate bonds issued on or after January 1, 2016 (excluding long-term credit bank bonds, etc. prescribed in Article 2, paragraph (2), item (v) of the Deposit Insurance Act and other bonds specified by Cabinet Order).
machine translation, not official
**第八項** 第三項から第六項までに定めるもののほか、外国法人により発行される前項に規定する割引債の譲渡をしたことによる所得その他第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-41-12/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-8
Beyond what is specified in paragraphs (3) through (6), income from the transfer of discount bonds prescribed in the preceding paragraph that are issued by a foreign corporation and other necessary matters concerning the application of the provisions of paragraph (1) and paragraph (2) are specified by Cabinet Order.
Ministry of Justice translation — Japanese Law Translation Database System
### 第四十一条の十二の二（割引債の差益金額に係る源泉徴収等の特例） — Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds
caption: machine translation, not official
art-41-12-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2
**第一項** 内国法人（一般社団法人及び一般財団法人（公益社団法人及び公益財団法人を除く。）、労働者協同組合、所得税法第二条第一項第八号に規定する人格のない社団等並びに法人税法以外の法律によつて法人税法第二条第六号に規定する公益法人等とみなされているもので政令で定めるものに限る。以下この条において同じ。）又は外国法人は、割引債の償還（買入消却及び第六項第一号ハに規定する分離利子公社債（第一号において「分離利子公社債」という。）に係る利子の支払を含む。同項において同じ。）により平成二十八年一月一日以後に支払を受けるべき次に掲げる償還金（外国法人にあつては、第一号に掲げる償還金に限る。）に係る差益金額について所得税を納める義務があるものとし、その差益金額に対し百分の十五の税率を適用して所得税を課する。
art-41-12-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1
A domestic corporation (limited to a general incorporated association or general incorporated foundation (excluding an incorporated public interest association and an incorporated public interest foundation), a workers' cooperative, an association or foundation without juridical personality prescribed in Article 2, paragraph (1), item (viii) of the Income Tax Act, and a corporation deemed to be a public interest corporation, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act under laws other than the Corporation Tax Act, which is specified by Cabinet Order; the same applies hereinafter in this Article) or foreign corporation is liable to pay income tax with respect to the amount of gain pertaining to the following redemption money (for a foreign corporation, limited to the redemption money listed in item (i)) to be received on or after January 1, 2016 through the redemption of discount bonds (including retirement by purchase and the payment of interest on separated interest bonds prescribed in paragraph (6), item (i), (c) (referred to as "separated interest bonds" in item (i)); the same applies in that paragraph), and income tax is imposed by applying a tax rate of 15 percent to that amount of gain:
machine translation, not official
**一** 国内において支払われる割引債の償還金（分離利子公社債に係る利子を含み、買入消却が行われる場合にあつてはその買入れの対価とする。以下この条において同じ。）
art-41-12-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1/item-1
redemption money of discount bonds paid in Japan (including interest on separated interest bonds, and, where retirement by purchase is made, meaning the consideration for that purchase; the same applies hereinafter in this Article);
machine translation, not official
**二** 国外において発行された割引債の償還金（国外において支払われるものに限る。以下この条において「国外割引債の償還金」という。）で国内における支払の取扱者で政令で定めるもの（以下この条において「国外割引債取扱者」という。）を通じて交付を受けるもの
art-41-12-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1/item-2
redemption money of discount bonds issued outside Japan (limited to that paid outside Japan; hereinafter referred to in this Article as "redemption money of foreign discount bonds") that is delivered through a person handling payment in Japan who is specified by Cabinet Order (hereinafter referred to in this Article as a "handler of foreign discount bonds").
machine translation, not official
**第二項** 平成二十八年一月一日以後に個人又は内国法人若しくは外国法人に対して国内において割引債の償還金（次項の規定の適用を受ける同項に規定する特定割引債の償還金を除く。）の支払をする者は、その支払の際、その割引債の償還金に係る差益金額に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
art-41-12-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-2
A person who pays, on or after January 1, 2016, redemption money of discount bonds (excluding redemption money of specified discount bonds prescribed in the following paragraph to which the provisions of that paragraph apply) in Japan to an individual, or to a domestic corporation or foreign corporation, must, at the time of the payment, collect income tax in the amount calculated by multiplying the amount of gain pertaining to the redemption money of the discount bonds by a tax rate of 15 percent, and pay it to the State no later than the tenth day of the month following the month that includes the day of the collection.
machine translation, not official
**第三項** 平成二十八年一月一日以後に個人又は内国法人若しくは外国法人に対して国内において支払われる割引債（第三十七条の十一第二項に規定する上場株式等（第十三項において「上場株式等」という。）に該当するものに限る。以下この条において「特定割引債」という。）の償還金の国内における支払の取扱者で政令で定めるもの（第六項及び第十二項において「特定割引債取扱者」という。）は、当該個人又は内国法人若しくは外国法人に当該償還金の交付をする際、その交付をする特定割引債の償還金に係る差益金額に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
art-41-12-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-3
A person handling payment in Japan of redemption money of discount bonds (limited to those that fall under listed shares, etc. prescribed in Article 37-11, paragraph (2) (referred to as "listed shares, etc." in paragraph (13)); hereinafter referred to in this Article as "specified discount bonds") paid in Japan on or after January 1, 2016 to an individual, or to a domestic corporation or foreign corporation, who is specified by Cabinet Order (referred to as a "handler of specified discount bonds" in paragraph (6) and paragraph (12)), must, at the time of delivering the redemption money to the individual, or to the domestic corporation or foreign corporation, collect income tax in the amount calculated by multiplying the amount of gain pertaining to the redemption money of the specified discount bonds delivered by a tax rate of 15 percent, and pay it to the State no later than the tenth day of the month following the month that includes the day of the collection.
machine translation, not official
**第四項** 平成二十八年一月一日以後に居住者又は内国法人に対して支払われる国外割引債の償還金の国内における国外割引債取扱者は、当該居住者又は内国法人に当該国外割引債の償還金の交付をする際、その交付をする国外割引債の償還金に係る差益金額に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
art-41-12-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-4
A handler of foreign discount bonds in Japan for redemption money of foreign discount bonds paid on or after January 1, 2016 to a resident or domestic corporation must, at the time of delivering the redemption money of foreign discount bonds to the resident or domestic corporation, collect income tax in the amount calculated by multiplying the amount of gain pertaining to the redemption money of foreign discount bonds delivered by a tax rate of 15 percent, and pay it to the State no later than the tenth day of the month following the month that includes the day of the collection.
machine translation, not official
**第五項** 第一項及び前項の場合において、国外割引債の償還金の支払の際に徴収される所得税法第九十五条第一項に規定する外国所得税（同法第二条第一項第四十五号に規定する源泉徴収に相当するものとして政令で定めるものを含む。）の額があるときは、第一項及び前項の差益金額は、当該差益金額から当該外国所得税の額に相当する金額を控除した後の金額とする。
art-41-12-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-5
In the cases referred to in paragraph (1) and the preceding paragraph, if there is an amount of foreign income tax prescribed in Article 95, paragraph (1) of the Income Tax Act (including that specified by Cabinet Order as being equivalent to withholding at the source prescribed in Article 2, paragraph (1), item (xlv) of that Act) collected at the time of payment of redemption money of foreign discount bonds, the amount of gain referred to in paragraph (1) and the preceding paragraph is the amount remaining after deducting an amount equivalent to the amount of that foreign income tax from that amount of gain.
machine translation, not official
**第六項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-41-12-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 割引債 第三十七条の十第二項第七号に掲げる公社債（以下この号において「公社債」という。）のうち次に掲げるもの（その償還の時において第三十七条の十一の三第三項第一号に規定する特定口座に係る振替口座簿（社債、株式等の振替に関する法律に規定する振替口座簿をいう。第三号ハにおいて同じ。）に記載若しくは記録がされ、又は当該特定口座に保管の委託がされているもの及び前条第七項第一号に掲げる外貨債を除く。）をいう。
art-41-12-2/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1
discount bond: Of the public and corporate bonds listed in Article 37-10, paragraph (2), item (vii) (hereinafter referred to in this item as "public and corporate bonds"), those listed below (excluding those that, at the time of their redemption, are entered or recorded in a transfer account book (meaning a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares; the same applies in item (iii), (c)) pertaining to a specified account prescribed in Article 37-11-3, paragraph (3), item (i) or are placed in custody in that specified account, and foreign currency denominated bonds listed in paragraph (7), item (i) of the preceding Article):
machine translation, not official
**イ** 割引の方法により発行されるもの
art-41-12-2/par-6/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1/sub-1
those issued by means of a discount;
machine translation, not official
**ロ** 分離元本公社債（公社債で元本に係る部分と利子に係る部分とに分離されてそれぞれ独立して取引されるもののうち、当該元本に係る部分であつた公社債をいう。）
art-41-12-2/par-6/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1/sub-2
separated principal bonds (meaning public and corporate bonds that, of public and corporate bonds separated into the part pertaining to the principal and the part pertaining to interest, each of which is traded independently, were the part pertaining to the principal);
machine translation, not official
**ハ** 分離利子公社債（公社債で元本に係る部分と利子に係る部分とに分離されてそれぞれ独立して取引されるもののうち、当該利子に係る部分であつた公社債をいう。第三号ロにおいて同じ。）
art-41-12-2/par-6/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1/sub-3
separated interest bonds (meaning public and corporate bonds that, of public and corporate bonds separated into the part pertaining to the principal and the part pertaining to interest, each of which is traded independently, were the part pertaining to the interest; the same applies in item (iii), (b));
machine translation, not official
**ニ** 利子が支払われる公社債で、その発行価額として財務省令で定める金額の額面金額に対する割合が財務省令で定める割合以下であるもの
art-41-12-2/par-6/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1/sub-4
public and corporate bonds on which interest is paid, for which the ratio of the amount specified by Order of the Ministry of Finance as their issue price to their face value is the ratio specified by Order of the Ministry of Finance or less.
machine translation, not official
**二** 買入消却 買入れの方法により割引債を償還する場合におけるその買入れをいう。
art-41-12-2/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-2
retirement by purchase: The purchase in the case of redeeming discount bonds by means of purchase;
machine translation, not official
**三** 差益金額 次に掲げる割引債の区分に応じそれぞれ次に定める金額をいう。
art-41-12-2/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-3
amount of gain: The amount specified in each of the following according to the category of discount bonds listed therein:
machine translation, not official
**イ** 第一号イ、ロ及びニに掲げる割引債のうち発行の日から償還の日までの期間が一年以下であるもの（ハに掲げるものを除く。） 当該割引債の償還金の額（外国法人により発行された割引債の償還金の支払を受ける者が非居住者又は外国法人である場合には、当該償還金の額のうち当該割引債を発行した外国法人の恒久的施設を通じて行う事業に係るものとして政令で定める金額。ロにおいて同じ。）に〇・二パーセントを乗じて計算した金額
art-41-12-2/par-6/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-3/sub-1
discount bonds listed in item (i), (a), (b) and (d) whose period from the date of issue to the date of redemption is one year or less (excluding those listed in (c)): the amount calculated by multiplying the amount of redemption money of the discount bonds (where the person receiving payment of redemption money of discount bonds issued by a foreign corporation is a nonresident or a foreign corporation, the amount specified by Cabinet Order as the portion of that redemption money pertaining to the business conducted through the permanent establishment of the foreign corporation that issued the discount bonds; the same applies in (b)) by 0.2 percent;
machine translation, not official
**ロ** 第一号イ、ロ及びニに掲げる割引債のうち発行の日から償還の日までの期間が一年を超えるもの並びに分離利子公社債（ハに掲げるものを除く。） 当該割引債の償還金の額に二十五パーセントを乗じて計算した金額
art-41-12-2/par-6/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-3/sub-2
discount bonds listed in item (i), (a), (b) and (d) whose period from the date of issue to the date of redemption exceeds one year, and separated interest bonds (excluding those listed in (c)): the amount calculated by multiplying the amount of redemption money of the discount bonds by 25 percent;
machine translation, not official
**ハ** 割引債のうち、その割引債の償還金の支払を受ける内国法人が当該割引債の振替口座簿への記載若しくは記録又は保管の委託をしている第三十七条の十一の三第三項第一号に規定する金融商品取引業者等で当該償還金に係る国内における特定割引債取扱者又は国外割引債取扱者であるものと締結した割引債の取得に要した金額の管理に関する契約に基づき、政令で定めるところにより当該割引債の取得に要した金額が管理されているもの 当該割引債の償還金の額が当該契約に基づき管理されている当該割引債の取得に要した金額を超える場合におけるその差益の金額
art-41-12-2/par-6/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-3/sub-3
discount bonds for which the amount required for the acquisition of the discount bonds is managed, pursuant to the provisions of Cabinet Order, under a contract concerning the management of the amount required for the acquisition of discount bonds that the domestic corporation receiving payment of the redemption money of the discount bonds has concluded with the financial instruments business operator, etc. prescribed in Article 37-11-3, paragraph (3), item (i) in whose transfer account book the domestic corporation has the discount bonds entered or recorded, or with which it has placed them in custody, and which is the handler of specified discount bonds or handler of foreign discount bonds in Japan for that redemption money: where the amount of redemption money of the discount bonds exceeds the amount required for the acquisition of the discount bonds managed under the contract, the amount of that gain.
machine translation, not official
**第七項** 第二項から第四項までの規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。この場合において、割引債の償還金の支払を受けるべき者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の十二の二第一項各号（割引債の差益金額に係る源泉徴収等の特例）に掲げる割引債の償還金」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」とする。
art-41-12-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-7
Income tax to be collected and paid pursuant to the provisions of paragraphs (2) through (4) is deemed to be income tax pertaining to withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of that Act, the Act on General Rules for National Taxes and the National Tax Collection Act apply. In this case, where the person who is to receive payment of redemption money of discount bonds is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to that domestic corporation or foreign corporation, the phrase "or prize money" in Article 68, paragraph (1) of that Act is deemed to be replaced with "or prize money, or redemption money of discount bonds listed in the items of Article 41-12-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds)", the phrase "that Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation", and the phrase "of the Income Tax Act" in Article 144 of that Act is deemed to be replaced with "of the Income Tax Act or the Act on Special Measures Concerning Taxation".
machine translation, not official
**第八項** 居住者又は恒久的施設を有する非居住者に対して国内において特定割引債の償還金の支払をする者（これに準ずる者として政令で定めるもの（以下この項及び次項において「準支払者」という。）を含む。以下この条において「償還金の支払者」という。）は、財務省令で定めるところにより、特定割引債の償還金の支払に関する通知書を、その支払の確定した日の属する月の翌月末日（準支払者が交付する場合には、当該確定した日の属する月の翌々月の十五日）までに、その支払を受ける者に交付しなければならない。
art-41-12-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-8
A person who pays redemption money of specified discount bonds in Japan to a resident or to a nonresident who has a permanent establishment (including a person specified by Cabinet Order as being equivalent thereto (hereinafter referred to in this paragraph and the following paragraph as a "quasi-payer"); hereinafter referred to in this Article as a "payer of redemption money") must, pursuant to the provisions of Order of the Ministry of Finance, deliver a written notice concerning the payment of the redemption money of specified discount bonds to the person receiving the payment no later than the last day of the month following the month that includes the day on which the payment was finalized (or, where a quasi-payer delivers it, the 15th day of the second month following the month that includes the day on which the payment was finalized).
machine translation, not official
**第九項** 償還金の支払者は、財務省令で定めるところにより、前項の通知書を同一の者に対してその年中に支払つた特定割引債の償還金の額の合計額で作成する場合には、同項の規定にかかわらず、当該通知書を同項の支払の確定した日の属する年の翌年一月三十一日（準支払者が交付する場合には、同年二月十五日）までに、その支払を受ける者に交付しなければならない。
art-41-12-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-9
Where a payer of redemption money prepares, pursuant to the provisions of Order of the Ministry of Finance, the written notice referred to in the preceding paragraph based on the total amount of redemption money of specified discount bonds paid to the same person during the year, the payer of redemption money must, notwithstanding the provisions of that paragraph, deliver the written notice to the person receiving the payment no later than January 31 of the year following the year that includes the day on which the payment referred to in that paragraph was finalized (or, where a quasi-payer delivers it, February 15 of that following year).
machine translation, not official
**第十項** 償還金の支払者は、前二項の規定による通知書の交付に代えて、政令で定めるところにより、当該支払を受ける者の承諾を得て、当該通知書に記載すべき事項を第八条の四第六項に規定する電磁的方法により提供することができる。ただし、当該支払を受ける者の請求があるときは、当該通知書を当該支払を受ける者に交付しなければならない。
art-41-12-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-10
A payer of redemption money may, in lieu of delivering a written notice under the provisions of the preceding two paragraphs, provide the matters to be stated in the written notice by the electronic or magnetic means prescribed in Article 8-4, paragraph (6), pursuant to the provisions of Cabinet Order and with the consent of the person receiving the payment; provided, however, that the payer must deliver the written notice to the person receiving the payment if requested by that person.
machine translation, not official
**第十一項** 前項本文の場合において、同項の償還金の支払者は、第八項又は第九項の通知書を交付したものとみなす。
art-41-12-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-11
In the case referred to in the main clause of the preceding paragraph, the payer of redemption money referred to in that paragraph is deemed to have delivered the written notice referred to in paragraph (8) or paragraph (9).
machine translation, not official
**第十二項** 特定割引債の償還金につき国内における特定割引債取扱者を通じてその交付がされる場合には、当該特定割引債取扱者を第八項に規定する特定割引債の償還金の支払をする者とみなして、同項から前項までの規定を適用する。この場合において、当該特定割引債の償還金の支払をする者については、第八項から前項までの規定のうち当該特定割引債の償還金に係る部分の規定は、適用しない。
art-41-12-2/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-12
Where redemption money of specified discount bonds is delivered through a handler of specified discount bonds in Japan, the provisions of paragraph (8) through the preceding paragraph apply by deeming the handler of specified discount bonds to be the person who pays the redemption money of specified discount bonds prescribed in paragraph (8). In this case, with regard to the person who pays the redemption money of specified discount bonds, the provisions of paragraph (8) through the preceding paragraph do not apply to the part pertaining to that redemption money of specified discount bonds.
machine translation, not official
**第十三項** 国外割引債の償還金で上場株式等に該当する割引債に係るものにつき国内における国外割引債取扱者を通じてその交付がされる場合には、当該国外割引債の償還金を国内において支払うものと、当該国外割引債取扱者を当該国外割引債の償還金の支払をする者とそれぞれみなして、第八項から第十一項までの規定を適用する。
art-41-12-2/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-13
Where redemption money of foreign discount bonds pertaining to discount bonds that fall under listed shares, etc. is delivered through a handler of foreign discount bonds in Japan, the provisions of paragraphs (8) through (11) apply by deeming the redemption money of foreign discount bonds to be paid in Japan, and deeming the handler of foreign discount bonds to be the person who pays the redemption money of foreign discount bonds.
machine translation, not official
**第十四項** 第七項及び第十項から前項までに定めるもののほか、第一項から第六項まで、第八項及び第九項の規定の適用に関し必要な事項は、政令で定める。
art-41-12-2/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-14
Beyond what is specified in paragraph (7) and paragraph (10) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (6), paragraph (8) and paragraph (9) are specified by Cabinet Order.
machine translation, not official
### 第四十一条の十三（振替国債等の償還差益の非課税等） — Tax Exemption, etc. for Profit from Redemption of Book-Entry Government Bonds, etc.
caption: machine translation, not official
art-41-13 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13 · https://japanlaw.org/l/332AC0000000026/art-41-13
**第一項** 非居住者が第五条の二第一項に規定する振替国債（割引債（第三十七条の十第二項第七号に掲げる公社債のうち前条第六項第一号イからニまでに掲げるものをいう。以下この項及び次項において同じ。）に該当するものを除く。以下この項及び第四項において「振替国債」という。）又は第五条の二第一項に規定する振替地方債（割引債に該当するものを除く。以下この項及び第四項において「振替地方債」という。）につき支払を受ける償還差益（その振替国債又は振替地方債の償還（買入消却を含む。以下この条において同じ。）により受ける金額がその振替国債又は振替地方債の取得価額を超える場合におけるその差益をいう。）については、所得税を課さない。
art-41-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-1
Income tax is not imposed on profit from redemption (meaning the margin where the amount received through the redemption (including retirement by purchase; the same applies hereinafter in this Article) of the book-entry government bonds or book-entry municipal bonds exceeds the acquisition price of the book-entry government bonds or book-entry municipal bonds) received by a nonresident with respect to book-entry government bonds prescribed in Article 5-2, paragraph (1) (excluding those that fall under discount bonds (meaning, of the public and corporate bonds listed in Article 37-10, paragraph (2), item (vii), those listed in paragraph (6), item (i), (a) through (d) of the preceding Article; hereinafter the same applies in this paragraph and the following paragraph); hereinafter referred to in this paragraph and paragraph (4) as "book-entry government bonds") or book-entry municipal bonds prescribed in Article 5-2, paragraph (1) (excluding those that fall under discount bonds; hereinafter referred to in this paragraph and paragraph (4) as "book-entry municipal bonds").
machine translation, not official
**第二項** 非居住者が第五条の三第四項第七号に規定する特定振替社債等（割引債に該当するものを除く。以下この条において「特定振替社債等」という。）につき支払を受ける償還差益（その特定振替社債等の償還により受ける金額がその特定振替社債等の取得価額を超える場合におけるその差益をいう。）で当該特定振替社債等の発行をする者の第五条の三第二項に規定する特殊関係者でないものが支払を受けるものについては、所得税を課さない。
art-41-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-2
Income tax is not imposed on profit from redemption (meaning the margin where the amount received through the redemption of the specified book-entry corporate bonds, etc. exceeds the acquisition price of the specified book-entry corporate bonds, etc.) received by a nonresident with respect to specified book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (4), item (vii) (excluding those that fall under discount bonds; hereinafter referred to in this Article as "specified book-entry corporate bonds, etc."), which is received by a person who is not a specially-related person, prescribed in Article 5-3, paragraph (2), of the issuer of the specified book-entry corporate bonds, etc.
machine translation, not official
**第三項** 非居住者が平成十年四月一日以後に発行された第六条第四項に規定する民間国外債（以下この項及び次項において「民間国外債」という。）につき支払を受ける償還差益（その民間国外債の償還により受ける金額がその民間国外債の取得価額を超える場合におけるその差益をいう。）で当該民間国外債の発行をする者の同条第四項に規定する特殊関係者でないものが支払を受けるものについては、所得税を課さない。
art-41-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-3
Income tax is not imposed on profit from redemption (meaning the margin where the amount received through the redemption of the private foreign bonds exceeds the acquisition price of the private foreign bonds) received by a nonresident with respect to private foreign bonds prescribed in Article 6, paragraph (4) that were issued on or after April 1, 1998 (hereinafter referred to in this paragraph and the following paragraph as "private foreign bonds"), which is received by a person who is not a specially-related person, prescribed in paragraph (4) of that Article, of the issuer of the private foreign bonds.
machine translation, not official
**第四項** 非居住者が有する振替国債、振替地方債、特定振替社債等（当該特定振替社債等の発行をする者の第五条の三第二項に規定する特殊関係者が有するものを除く。）又は民間国外債（当該民間国外債の発行をする者の第六条第四項に規定する特殊関係者が有するものを除く。）の償還により生ずる損失の額は、所得税に関する法令の規定の適用については、ないものとみなす。
art-41-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-4
The amount of loss arising from the redemption of book-entry government bonds, book-entry municipal bonds, specified book-entry corporate bonds, etc. (excluding those held by a specially-related person, prescribed in Article 5-3, paragraph (2), of the issuer of the specified book-entry corporate bonds, etc.) or private foreign bonds (excluding those held by a specially-related person, prescribed in Article 6, paragraph (4), of the issuer of the private foreign bonds) held by a nonresident is deemed not to exist with regard to the application of the provisions of laws and regulations concerning income tax.
machine translation, not official
**第五項** 前各項の規定は、第一項に規定する償還差益、第二項に規定する償還差益若しくは第三項に規定する償還差益又は前項に規定する損失の額のうち、恒久的施設を有する非居住者が支払を受けるもの又は恒久的施設を有する非居住者につき生ずるもので所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当するものについては、適用しない。
art-41-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-5
The provisions of the preceding paragraphs do not apply to the profit from redemption prescribed in paragraph (1), the profit from redemption prescribed in paragraph (2) or the profit from redemption prescribed in paragraph (3), or the amount of loss prescribed in the preceding paragraph, that is received by a nonresident who has a permanent establishment or that arises for a nonresident who has a permanent establishment, and that falls under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act.
machine translation, not official
**第六項** 特定振替社債等の第二項に規定する償還差益の支払を受ける者が同項に規定する特殊関係者であるかどうかの判定その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-41-13/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-6
The determination of whether a person receiving the profit from redemption prescribed in paragraph (2) of specified book-entry corporate bonds, etc. is a specially-related person prescribed in that paragraph, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
machine translation, not official
### 第四十一条の十三の二（割引債の償還差益等に係る国内源泉所得の課税の特例） — Special Provisions on Taxation of Domestic Source Income Pertaining to Profit from Redemption, etc. of Discount Bonds
caption: machine translation, not official
art-41-13-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-2
**第一項** 非居住者が平成二十八年一月一日以後に支払を受けるべき割引債（第三十七条の十第二項第七号に掲げる公社債のうち第四十一条の十二の二第六項第一号イからニまでに掲げるもの（外国法人が発行するものに限る。）をいう。以下この項において同じ。）の償還差益（当該割引債の同条第一項に規定する償還により受ける金額が当該割引債の取得価額を超える場合におけるその差益をいう。）のうち当該外国法人の恒久的施設を通じて行う事業に係るものとして政令で定めるものについては、所得税法第百六十一条第一項第二号に掲げる国内源泉所得とみなして、同法その他所得税に関する法令の規定を適用する。
art-41-13-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-2/par-1
With regard to profit from redemption (meaning the margin where the amount received through the redemption prescribed in Article 41-12-2, paragraph (1) of the discount bonds exceeds the acquisition price of the discount bonds) of discount bonds (meaning, of the public and corporate bonds listed in Article 37-10, paragraph (2), item (vii), those listed in Article 41-12-2, paragraph (6), item (i), (a) through (d) (limited to those issued by a foreign corporation); hereinafter the same applies in this paragraph) to be received by a nonresident on or after January 1, 2016, the portion specified by Cabinet Order as pertaining to the business conducted through the permanent establishment of the foreign corporation is deemed to be domestic source income listed in Article 161, paragraph (1), item (ii) of the Income Tax Act, and the provisions of that Act and other laws and regulations concerning income tax apply.
machine translation, not official
**第二項** 所得税法第百八十条の規定は、恒久的施設を有する外国法人が平成二十八年一月一日以後に支払を受けるべき第四十一条の十二の二第六項第一号に規定する割引債の同条第一項第一号に掲げる償還金に係る同条第六項第三号に規定する差益金額（次条第一項の規定の適用を受けるものを除く。）について準用する。この場合において、同法第百八十条第一項中「第七条第一項第五号（外国法人の課税所得の範囲）及び前二条」とあるのは「租税特別措置法第四十一条の十二の二第一項から第三項まで（割引債の差益金額に係る源泉徴収等の特例）」と、「係るものに限る」とあるのは「係るものに限るものとし、同法第四十一条の十二の二第六項第一号に規定する割引債の償還金（同条第一項第一号に掲げる償還金をいう。以下この項において同じ。）に係る差益金額（同条第六項第三号に規定する差益金額をいう。以下この項において同じ。）を含む」と、「支払をする者」とあるのは「支払をする者（当該国内源泉所得が同法第四十一条の十二の二第三項に規定する特定割引債の償還金に係る差益金額に該当する場合にあつては、当該特定割引債の償還金の国内における同項に規定する特定割引債取扱者）」と読み替えるものとする。
art-41-13-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-2/par-2
The provisions of Article 180 of the Income Tax Act apply mutatis mutandis to the amount of gain prescribed in Article 41-12-2, paragraph (6), item (iii) pertaining to the redemption money listed in paragraph (1), item (i) of that Article of discount bonds prescribed in paragraph (6), item (i) of that Article that a foreign corporation that has a permanent establishment is to receive on or after January 1, 2016 (excluding that to which the provisions of paragraph (1) of the following Article apply). In this case, in Article 180, paragraph (1) of that Act, the phrase "Article 7, paragraph (1), item (v) (Scope of Taxable Income of Foreign Corporations) and the preceding two Articles" is deemed to be replaced with "Article 41-12-2, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds)", the phrase "limited to that pertaining to" is deemed to be replaced with "limited to that pertaining to, and including the amount of gain (meaning the amount of gain prescribed in paragraph (6), item (iii) of that Article; the same applies hereinafter in this paragraph) pertaining to the redemption money (meaning the redemption money listed in paragraph (1), item (i) of that Article; the same applies hereinafter in this paragraph) of discount bonds prescribed in Article 41-12-2, paragraph (6), item (i) of that Act", and the phrase "person paying" is deemed to be replaced with "person paying (or, where the domestic source income falls under the amount of gain pertaining to the redemption money of specified discount bonds prescribed in Article 41-12-2, paragraph (3) of that Act, the handler of specified discount bonds prescribed in that paragraph in Japan for the redemption money of those specified discount bonds)".
machine translation, not official
### 第四十一条の十三の三（振替割引債の差益金額等の課税の特例） — Special Provisions on Taxation of the Amount of Gain, etc. from Book-Entry Discount Bonds
caption: machine translation, not official
art-41-13-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3
**第一項** 非居住者又は外国法人が、特定振替機関、特定口座管理機関若しくは特定間接口座管理機関（以下この項において「特定振替機関等」という。）又は適格外国仲介業者から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所又は当該適格外国仲介業者の特定国外営業所等を通じて振替記載等を受けている特定振替割引債につきその償還金の支払を受ける場合において、特定振替割引債の償還金に係る差益金額につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所（第五条の二第一項に規定する住所をいう。）その他の財務省令で定める事項を記載した書類（第十項及び第十一項において「非課税適用申告書」という。）を、当該特定振替機関等（当該特定振替割引債が第三条第一項第一号に規定する特定公社債以外の公社債（第十項及び第十一項において「一般割引債」という。）に該当するものである場合には、適格口座管理機関に該当するものに限る。以下この項において同じ。）を経由し、又は当該適格外国仲介業者及び当該適格外国仲介業者が当該特定振替割引債の振替記載等を受ける特定振替機関等（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替割引債の振替記載等に係る外国間接口座管理機関が当該特定振替割引債の振替記載等を受ける特定振替機関等）を経由して当該特定振替機関等の本店又は主たる事務所の所在地の所轄税務署長に提出しているときは、その支払を受ける償還金に係る差益金額については、第四十一条の十二の二の規定は、適用しない。
art-41-13-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-1
Where a nonresident or foreign corporation receives payment of redemption money on specified book-entry discount bonds for which the nonresident or foreign corporation has received entries or records under the book-entry transfer system in the account opened for them or it by a specified book-entry transfer institution, a specified account management institution or a specified secondary account management institution (hereinafter referred to in this paragraph as a "specified book-entry transfer institution, etc.") or by a qualified foreign intermediary, via a business office or any other office of the specified book-entry transfer institution, etc. located in Japan or the specified overseas business office, etc. of the qualified foreign intermediary, if, when seeking the application of the provisions of this paragraph for the first time with regard to the amount of gain pertaining to redemption money of specified book-entry discount bonds, the nonresident or foreign corporation has submitted a document stating to that effect, their or its name and address (meaning the address prescribed in Article 5-2, paragraph (1)), and any other matters specified by Order of the Ministry of Finance (referred to in paragraph (10) and paragraph (11) as a "written application for a tax exemption") to the district director having jurisdiction over the place where the head office or principal office of the specified book-entry transfer institution, etc. is located, via the specified book-entry transfer institution, etc. (where the specified book-entry discount bonds fall under public and corporate bonds other than the specified public and corporate bonds prescribed in Article 3, paragraph (1), item (i) (referred to in paragraph (10) and paragraph (11) as "general discount bonds"), limited to one that falls under the category of a qualified account management institution; hereinafter the same applies in this paragraph), or via the qualified foreign intermediary and the specified book-entry transfer institution, etc. through which the qualified foreign intermediary receives entries or records under the book-entry transfer system for the specified book-entry discount bonds (where the qualified foreign intermediary is a tertiary foreign account management institution, the specified book-entry transfer institution, etc. through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system for the specified book-entry discount bonds receives entries or records under the book-entry transfer system for the specified book-entry discount bonds), the provisions of Article 41-12-2 do not apply to the amount of gain pertaining to the redemption money so received.
machine translation, not official
**第二項** 非居住者が特定振替割引債の償還金に係る差益金額につき前項の規定の適用を受けた場合には、当該特定振替割引債につき支払を受ける償還差益（当該特定振替割引債の償還（第四十一条の十二の二第一項に規定する償還をいう。次項及び第四項において同じ。）により受ける金額が当該特定振替割引債の取得価額を超える場合におけるその差益をいう。）については、所得税を課さない。
art-41-13-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-2
Where a nonresident has received the application of the provisions of the preceding paragraph with respect to the amount of gain pertaining to redemption money of specified book-entry discount bonds, income tax is not imposed on profit from redemption (meaning the margin where the amount received through the redemption (meaning the redemption prescribed in Article 41-12-2, paragraph (1); the same applies in the following paragraph and paragraph (4)) of the specified book-entry discount bonds exceeds the acquisition price of the specified book-entry discount bonds) received with respect to those specified book-entry discount bonds.
machine translation, not official
**第三項** 非居住者が特定振替割引債の償還金に係る差益金額につき第一項の規定の適用を受けた場合には、当該特定振替割引債の償還により生ずる損失の額は、所得税に関する法令の規定の適用については、ないものとみなす。
art-41-13-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-3
Where a nonresident has received the application of the provisions of paragraph (1) with respect to the amount of gain pertaining to redemption money of specified book-entry discount bonds, the amount of loss arising from the redemption of those specified book-entry discount bonds is deemed not to exist with regard to the application of the provisions of laws and regulations concerning income tax.
machine translation, not official
**第四項** 前三項の規定は、特定振替割引債の発行者の特殊関係者（特定振替割引債の発行者との間に政令で定める特殊の関係のある者をいう。以下この条において同じ。）が支払を受ける当該特定振替割引債の償還金及び第二項に規定する償還差益並びに当該特殊関係者につき当該特定振替割引債の償還により生ずる損失の額（第十二項において準用する第五条の二第二項に規定する適格外国証券投資信託の受託者である非居住者若しくは外国法人が当該適格外国証券投資信託の信託財産につき支払を受けるもの若しくは生ずるもの又は第十二項において準用する同条第三項の規定により同項に規定する外国年金信託の受託者が支払を受けるもの若しくは生ずるものとされるものを除く。）については、適用しない。
art-41-13-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-4
The provisions of the preceding three paragraphs do not apply to the redemption money of specified book-entry discount bonds and the profit from redemption prescribed in paragraph (2) received by a specially-related person of the issuer of the specified book-entry discount bonds (meaning a person who has a special relationship specified by Cabinet Order with the issuer of the specified book-entry discount bonds; the same applies hereinafter in this Article), or to the amount of loss arising for that specially-related person from the redemption of the specified book-entry discount bonds (excluding those received by, or arising for, a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust prescribed in Article 5-2, paragraph (2) as applied mutatis mutandis pursuant to paragraph (12), for the trust property of that qualified foreign securities investment trust, and those that the trustee of a foreign pension trust prescribed in paragraph (3) of that Article is deemed to receive, or deemed to incur, pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to paragraph (12)).
machine translation, not official
**第五項** 第二項及び第三項の規定は、第二項に規定する償還差益又は第三項に規定する損失の額のうち、恒久的施設を有する非居住者が支払を受けるもの又は恒久的施設を有する非居住者につき生ずるもので所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当するものについては、適用しない。
art-41-13-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-5
The provisions of paragraph (2) and paragraph (3) do not apply to the profit from redemption prescribed in paragraph (2) or the amount of loss prescribed in paragraph (3) that is received by a nonresident who has a permanent establishment or that arises for a nonresident who has a permanent establishment, and that falls under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act.
machine translation, not official
**第六項** 第一項の規定の適用がある場合における所得税法第二百二十五条の規定の適用については、同条第一項第十号中「償還金等の交付をする同項に規定する交付をする者」とあるのは「償還金等の交付をする同項に規定する交付をする者（当該非居住者が租税特別措置法第四十一条の十三の三第七項第七号（振替割引債の差益金額等の課税の特例）に規定する特定振替割引債の同項第八号に規定する償還金に係る同項第九号に規定する差益金額（次号において「特定振替割引債の償還金に係る差益金額」という。）につき同条第一項の規定の適用を受けた場合には、同項に規定する特定振替機関等）」と、同項第十一号中「外国法人」とあるのは「外国法人（外国政府その他の政令で定める法人を除く。）」と、「交付をする者」とあるのは「交付をする者（当該非居住者又は当該外国法人が特定振替割引債の償還金に係る差益金額につき租税特別措置法第四十一条の十三の三第一項の規定の適用を受けた場合には、同項に規定する特定振替機関等）」とする。
art-41-13-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-6
With regard to the application of the provisions of Article 225 of the Income Tax Act in the case where the provisions of paragraph (1) apply, the phrase "the person making the delivery prescribed in that item who delivers the redemption money, etc." in paragraph (1), item (x) of that Article is deemed to be replaced with "the person making the delivery prescribed in that item who delivers the redemption money, etc. (or, where the nonresident has received the application of the provisions of paragraph (1) of Article 41-13-3 of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation of the Amount of Gain, etc. from Book-Entry Discount Bonds) with respect to the amount of gain prescribed in paragraph (7), item (ix) of that Article pertaining to the redemption money prescribed in item (viii) of that paragraph of the specified book-entry discount bonds prescribed in item (vii) of that paragraph (referred to as the "amount of gain pertaining to redemption money of specified book-entry discount bonds" in the following item), the specified book-entry transfer institution, etc. prescribed in paragraph (1) of that Article)", the phrase "foreign corporation" in item (xi) of that paragraph is deemed to be replaced with "foreign corporation (excluding foreign governments and other corporations specified by Cabinet Order)", and the phrase "person making the delivery" is deemed to be replaced with "person making the delivery (or, where the nonresident or the foreign corporation has received the application of the provisions of Article 41-13-3, paragraph (1) of the Act on Special Measures Concerning Taxation with respect to the amount of gain pertaining to redemption money of specified book-entry discount bonds, the specified book-entry transfer institution, etc. prescribed in that paragraph)".
machine translation, not official
**第七項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-41-13-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特定振替機関 第五条の二第七項第一号に規定する特定振替機関又は第五条の三第四項第一号に規定する特定振替機関をいう。
art-41-13-3/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-1
specified book-entry transfer institution: A specified book-entry transfer institution as prescribed in Article 5-2, paragraph (7), item (i) or a specified book-entry transfer institution as prescribed in Article 5-3, paragraph (4), item (i);
machine translation, not official
**二** 特定口座管理機関 第五条の二第七項第二号に規定する特定口座管理機関をいう。
art-41-13-3/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-2
specified account management institution: A specified account management institution as prescribed in Article 5-2, paragraph (7), item (ii);
machine translation, not official
**三** 特定間接口座管理機関 第五条の二第七項第三号に規定する特定間接口座管理機関をいう。
art-41-13-3/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-3
specified secondary account management institution: A specified secondary account management institution as prescribed in Article 5-2, paragraph (7), item (iii);
machine translation, not official
**四** 適格外国仲介業者 外国間接口座管理機関又は外国再間接口座管理機関のうち、所得税法第二条第一項第八号の四ただし書に規定する条約その他の我が国が締結した国際約束（租税の賦課及び徴収に関する情報を相互に提供することを定める規定を有するものに限る。）の我が国以外の締約国又は締約者その他外国の機関への租税に関する情報の提供に関する規定として政令で定める規定により外国の機関に対して当該情報の提供を行うことができることとされている場合における当該外国（次号において「条約相手国等」という。）に本店又は主たる事務所を有する者として政令で定めるところにより国税庁長官の承認を受けた者をいう。
art-41-13-3/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-4
qualified foreign intermediary: A secondary foreign account management institution or tertiary foreign account management institution that has obtained, pursuant to the provisions of Cabinet Order, the approval of the Commissioner of the National Tax Agency as an institution that has its head office or principal office in the foreign state (referred to in the following item as a "treaty partner state, etc.") in the case where the information may be provided to a foreign authority pursuant to provisions specified by Cabinet Order as provisions concerning the provision of information on taxes to a contracting state or contracting party other than Japan to a convention prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act or any other international agreement concluded by Japan (limited to one that has provisions for the mutual provision of information on the assessment and collection of taxes), or to any other foreign authority;
machine translation, not official
**五** 特定国外営業所等 適格外国仲介業者の営業所又は事務所のうち、条約相手国等に所在するものをいう。
art-41-13-3/par-7/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-5
specified overseas business office, etc.: A business office or any other office of a qualified foreign intermediary, which is located in a treaty partner state, etc.;
machine translation, not official
**六** 振替記載等 第五条の二第七項第六号に規定する振替記載等をいう。
art-41-13-3/par-7/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-6 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-6
entries or records under the book-entry transfer system: Entries or records under the book-entry transfer system as prescribed in Article 5-2, paragraph (7), item (vi);
machine translation, not official
**七** 特定振替割引債 社債、株式等の振替に関する法律第八十八条に規定する振替国債、第五条の二第一項に規定する振替地方債又は第五条の三第四項第七号に規定する振替社債等（同法第六十六条第一号に掲げる社債で同条に規定する振替社債に該当するものを含む。）のうち、第四十一条の十二の二第六項第一号に規定する割引債に該当するもの（その償還金の額が当該割引債の発行者又は当該発行者の特殊関係者に関する政令で定める指標を基礎として算定されるもの以外のものに限る。）をいう。
art-41-13-3/par-7/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-7 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-7
specified book-entry discount bonds: Of book-entry government bonds prescribed in Article 88 of the Act on Book-Entry Transfer of Corporate Bonds and Shares, book-entry municipal bonds prescribed in Article 5-2, paragraph (1) or book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (4), item (vii) (including corporate bonds listed in Article 66, item (i) of that Act that fall under the category of book-entry corporate bonds prescribed in that Article), those that fall under discount bonds prescribed in Article 41-12-2, paragraph (6), item (i) (limited to those other than bonds whose amount of redemption money is calculated on the basis of an indicator specified by Cabinet Order concerning the issuer of the discount bonds or a specially-related person of that issuer);
machine translation, not official
**八** 償還金 第四十一条の十二の二第一項第一号に掲げる償還金をいう。
art-41-13-3/par-7/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-8 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-8
redemption money: The redemption money listed in Article 41-12-2, paragraph (1), item (i);
machine translation, not official
**九** 差益金額 第四十一条の十二の二第六項第三号に規定する差益金額をいう。
art-41-13-3/par-7/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-9 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-9
amount of gain: The amount of gain prescribed in Article 41-12-2, paragraph (6), item (iii);
machine translation, not official
**十** 適格口座管理機関 特定口座管理機関又は特定間接口座管理機関のうち、政令で定めるところにより国税庁長官の承認を受けたものをいう。
art-41-13-3/par-7/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-10
qualified account management institution: A specified account management institution or specified secondary account management institution that has obtained the approval of the Commissioner of the National Tax Agency pursuant to the provisions of Cabinet Order;
machine translation, not official
**十一** 外国再間接口座管理機関 第五条の二第七項第七号に規定する外国再間接口座管理機関をいう。
art-41-13-3/par-7/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-11 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-11
tertiary foreign account management institution: A tertiary foreign account management institution as prescribed in Article 5-2, paragraph (7), item (vii);
machine translation, not official
**十二** 外国間接口座管理機関 第五条の二第七項第八号に規定する外国間接口座管理機関をいう。
art-41-13-3/par-7/item-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-12 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-12
secondary foreign account management institution: A secondary foreign account management institution as prescribed in Article 5-2, paragraph (7), item (viii).
machine translation, not official
**第八項** 国税庁長官は、前項第十号の承認の申請があつた場合において、その申請を行つた者につき次のいずれかに該当する事実があるときは、その申請を却下することができる。
art-41-13-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-8
Where an application for approval set forth in item (x) of the preceding paragraph has been filed, the Commissioner of the National Tax Agency may dismiss the application if there is a fact that falls under any of the following with regard to the applicant:
machine translation, not official
**一** その申請を行う場合に必要となる書類に不備又は不実の記載があると認められることその他当該申請が前項第十号に規定する政令で定めるところに従つて行われていないと認められること。
art-41-13-3/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-8/item-1
it is found that any document necessary for filing the application contains a defective or false entry, or it is otherwise found that the application has not been filed in accordance with the provisions of Cabinet Order prescribed in item (x) of the preceding paragraph;
machine translation, not official
**二** その者が第六項の規定により読み替えて適用される所得税法第二百二十五条第一項に規定する調書の提出を行うこと又は第十一項に規定する通知を行うことが困難であると認められる相当の理由があること。
art-41-13-3/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-8/item-2
there are reasonable grounds for finding that it is difficult for the applicant to submit the record prescribed in Article 225, paragraph (1) of the Income Tax Act as applied with the terms and phrases replaced pursuant to the provisions of paragraph (6), or to give the notice prescribed in paragraph (11).
machine translation, not official
**第九項** 国税庁長官は、第七項第十号の承認を受けた者について前項各号のいずれかに該当する事実が生じたと認めるときは、政令で定めるところにより、その承認を取り消すことができる。
art-41-13-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-9
When the Commissioner of the National Tax Agency finds that a fact that falls under any of the items of the preceding paragraph has occurred with regard to a person who has obtained the approval set forth in paragraph (7), item (x), the Commissioner may rescind the approval pursuant to the provisions of Cabinet Order.
machine translation, not official
**第十項** 適格外国仲介業者は、非課税適用申告書を提出した者が当該適格外国仲介業者から振替記載等を受けている特定振替割引債（一般割引債に該当するものを除く。以下この項において同じ。）につきその償還金の支払を受ける場合には、その償還金の支払を受けるべき日の前日までに、当該特定振替割引債の銘柄、その銘柄ごとの償還金の額その他の財務省令で定める事項を、当該適格外国仲介業者が当該特定振替割引債の振替記載等を受けた特定口座管理機関又は特定間接口座管理機関（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替割引債の振替記載等に係る外国間接口座管理機関が当該特定振替割引債の振替記載等を受けた特定口座管理機関又は特定間接口座管理機関）に対し、書面による方法その他政令で定める方法により、通知しなければならない。
art-41-13-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-10
Where a person who has submitted a written application for a tax exemption receives payment of redemption money on specified book-entry discount bonds (excluding those falling under general discount bonds; hereinafter the same applies in this paragraph) for which the person has made entries or records under the book-entry transfer system through a qualified foreign intermediary, the qualified foreign intermediary must, no later than the day preceding the day on which the person is to receive the payment of the redemption money, give notice of the brand of the specified book-entry discount bonds, the amount of redemption money for each brand, and any other matters specified by Order of the Ministry of Finance, to the specified account management institution or specified secondary account management institution through which the qualified foreign intermediary made entries or records under the book-entry transfer system regarding the specified book-entry discount bonds (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, the specified account management institution or specified secondary account management institution through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the specified book-entry discount bonds made entries or records under the book-entry transfer system regarding the specified book-entry discount bonds), by way of a document or any other means specified by Cabinet Order.
machine translation, not official
**第十一項** 適格口座管理機関又は適格外国仲介業者は、非課税適用申告書を提出した者が当該適格口座管理機関又は当該適格外国仲介業者から振替記載等を受けている特定振替割引債（一般割引債に該当するものに限る。以下この項において同じ。）につきその償還金の支払を受ける場合には、その償還金の支払を受けるべき日の前日までに、当該特定振替割引債の銘柄、その銘柄ごとの償還金の額その他の財務省令で定める事項を、特定振替機関を経由し、又は当該適格外国仲介業者が当該特定振替割引債の振替記載等を受けた適格口座管理機関（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替割引債の振替記載等に係る外国間接口座管理機関が当該特定振替割引債の振替記載等を受けた適格口座管理機関）及び特定振替機関を経由して当該償還金の支払をする者に対し、書面による方法その他政令で定める方法により、通知しなければならない。
art-41-13-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-11
Where a person who has submitted a written application for a tax exemption receives payment of redemption money on specified book-entry discount bonds (limited to those falling under general discount bonds; hereinafter the same applies in this paragraph) for which the person has made entries or records under the book-entry transfer system through a qualified account management institution or qualified foreign intermediary, the qualified account management institution or qualified foreign intermediary must, no later than the day preceding the day on which the person is to receive the payment of the redemption money, give notice of the brand of the specified book-entry discount bonds, the amount of redemption money for each brand, and any other matters specified by Order of the Ministry of Finance, to the person who pays the redemption money, via a specified book-entry transfer institution, or via the qualified account management institution through which the qualified foreign intermediary made entries or records under the book-entry transfer system regarding the specified book-entry discount bonds (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, the qualified account management institution through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the specified book-entry discount bonds made entries or records under the book-entry transfer system regarding the specified book-entry discount bonds) and a specified book-entry transfer institution, by way of a document or any other means specified by Cabinet Order.
machine translation, not official
**第十二項** 第五条の二第二項から第四項まで、第八項から第十四項まで及び第十六項から第十九項までの規定は、特定振替割引債の償還金に係る差益金額について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第五条の二第二項 前項 第四十一条の十三の三第一項
第五条の二第三項 第一項の 第四十一条の十三の三第一項の
同条第一項中 同法第十三条第一項中
第五条の二第三項 第四十一条の十三の三第十二項（振替割引債の差益金額等の課税の特例）において準用する同法第五条の二第三項
同項に規定する振替国債又は振替地方債の利子 同法第四十一条の十三の三第一項に規定する特定振替割引債の償還金
第五条の二第四項 第一項の 第四十一条の十三の三第一項の
第五条の二第八項 前項第四号 第四十一条の十三の三第七項第四号
第十五項 第四十一条の十三の三第十項若しくは第十一項
第五条の二第九項 第七項第四号 第四十一条の十三の三第七項第四号
第五条の二第十項 第一項又は 第四十一条の十三の三第一項又は
第一項に 同条第一項に
第五条の二第十二項 第一項 第四十一条の十三の三第一項
第五条の二第十三項 第一項又は 第四十一条の十三の三第一項又は
第一項」とあるのは 同条第一項」とあるのは
第一項」と、 第四十一条の十三の三第一項」と、
第五条の二第十七項 第一項の 第四十一条の十三の三第一項の
、第一項 、同条第一項
第五条の二第十九項 第一項の 第四十一条の十三の三第一項の
同項、 同項、同条第六項及び第十一項並びに
ついては ついては、同条第六項中「同項に規定する特定振替機関等」とあるのは「同条第十二項において準用する同法第五条の二第十九項（振替国債等の利子の課税の特例）の規定により読み替えられた同法第四十一条の十三の三第一項に規定する特定受託者」と、同条第十一項中「適格口座管理機関又は適格外国仲介業者」とあるのは「第一項に規定する特定受託者又は適格外国仲介業者」と、「当該適格口座管理機関」とあるのは「特定振替機関」とするほか
第五条の二第十九項の表第一項の項 第一項 第四十一条の十三の三第一項
当該特定振替機関等 当該特定振替機関等（
第十九項 第五条の二第十九項
受託者をいう。以下この条において同じ。） 受託者をいい、
第五条の二第十九項の表第四項の項 の特定受託者 の特定受託者（同項に規定する特定受託者をいう。以下この条において同じ。）
art-41-13-3/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-12
The provisions of Article 5-2, paragraphs (2) through (4), paragraphs (8) through (14), and paragraphs (16) through (19) apply mutatis mutandis to the amount of gain pertaining to redemption money of specified book-entry discount bonds. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 5-2, paragraph (2) the preceding paragraph Article 41-13-3, paragraph (1)
Article 5-2, paragraph (3) paragraph (1) Article 41-13-3, paragraph (1)
in paragraph (1) of that Article in Article 13, paragraph (1) of that Act
Article 5-2, paragraph (3) Article 5-2, paragraph (3) of that Act as applied mutatis mutandis pursuant to Article 41-13-3, paragraph (12) (Special Provisions on Taxation of the Amount of Gain, etc. from Book-Entry Discount Bonds)
interest on book-entry government bonds or book-entry municipal bonds prescribed in that paragraph redemption money of specified book-entry discount bonds prescribed in Article 41-13-3, paragraph (1) of that Act
Article 5-2, paragraph (4) paragraph (1) Article 41-13-3, paragraph (1)
Article 5-2, paragraph (8) item (iv) of the preceding paragraph Article 41-13-3, paragraph (7), item (iv)
paragraph (15) Article 41-13-3, paragraph (10) or paragraph (11)
Article 5-2, paragraph (9) paragraph (7), item (iv) Article 41-13-3, paragraph (7), item (iv)
Article 5-2, paragraph (10) paragraph (1) or Article 41-13-3, paragraph (1) or
prescribed in paragraph (1) prescribed in paragraph (1) of that Article
Article 5-2, paragraph (12) paragraph (1) Article 41-13-3, paragraph (1)
Article 5-2, paragraph (13) paragraph (1) or Article 41-13-3, paragraph (1) or
paragraph (1)' is deemed to be replaced with paragraph (1) of that Article' is deemed to be replaced with
paragraph (1)', and Article 41-13-3, paragraph (1)', and
Article 5-2, paragraph (17) paragraph (1) Article 41-13-3, paragraph (1)
, paragraph (1) , paragraph (1) of that Article
Article 5-2, paragraph (19) paragraph (1) Article 41-13-3, paragraph (1)
that paragraph, that paragraph, paragraph (6) and paragraph (11) of that Article, and
with regard to with regard to, in addition to the phrase 'specified book-entry transfer institution, etc. prescribed in that paragraph' in paragraph (6) of that Article being deemed to be replaced with 'specified trustee prescribed in Article 41-13-3, paragraph (1) of that Act as the terms are deemed to be replaced pursuant to Article 5-2, paragraph (19) (Special Provisions on Taxation on Interest from Book-Entry Government Bonds) of that Act as applied mutatis mutandis pursuant to paragraph (12) of that Article', the phrase 'qualified account management institution or qualified foreign intermediary' in paragraph (11) of that Article being deemed to be replaced with 'specified trustee prescribed in paragraph (1) or qualified foreign intermediary', and the phrase 'the qualified account management institution' being deemed to be replaced with 'specified book-entry transfer institution'
The row for paragraph (1) in the table in Article 5-2, paragraph (19) Paragraph (1) Article 41-13-3, paragraph (1)
the relevant specified book-entry transfer institution, etc. the relevant specified book-entry transfer institution, etc. (
paragraph (19) Article 5-2, paragraph (19)
trustee; the same applies hereinafter in this Article) trustee, and
The row for paragraph (4) in the table in Article 5-2, paragraph (19) specified trustee referred to in that paragraph specified trustee referred to in that paragraph (meaning the specified trustee prescribed in that paragraph; the same applies hereinafter in this Article)
machine translation, not official
**第十三項** 特定振替割引債（第七項第七号に規定する振替国債又は同号に規定する振替地方債に該当するものを除く。）の発行者は、第一項の規定の適用があるものとして当該特定振替割引債の償還金に係る差益金額につき第四十一条の十二の二第二項又は第三項の規定による所得税の徴収がされなかつた場合には、政令で定めるところにより、当該発行者の特殊関係者である非居住者又は外国法人の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地その他の財務省令で定める事項を記載した書類を税務署長に提出しなければならない。
art-41-13-3/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-13
The issuer of specified book-entry discount bonds (excluding those falling under book-entry government bonds prescribed in paragraph (7), item (vii) or book-entry municipal bonds prescribed in that item) must, where income tax has not been collected under the provisions of Article 41-12-2, paragraph (2) or paragraph (3) with respect to the amount of gain pertaining to redemption money of the specified book-entry discount bonds on the basis that the provisions of paragraph (1) apply, submit to the district director, pursuant to the provisions of Cabinet Order, a document stating the name or title of the nonresident or foreign corporation that is a specially-related person of the issuer, its domicile or residence, or the location of its head office or principal office, located outside Japan, and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第十四項** 特定振替割引債の償還金の支払を受ける者が特殊関係者であるかどうかの判定、第十項及び第十一項の通知に係る書面等の保存に関する事項その他第一項から第六項まで及び第八項から前項までの規定の適用に関し必要な事項は、政令で定める。
art-41-13-3/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-14
The determination of whether a person who receives payment of redemption money of specified book-entry discount bonds is a specially-related person, matters concerning the preservation of documents, etc. pertaining to the notices set forth in paragraphs (10) and (11), and other necessary matters concerning the application of the provisions of paragraphs (1) through (6) and paragraph (8) through the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第四十一条の十四（先物取引に係る雑所得等の課税の特例） — Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions
caption: machine translation, not official
art-41-14 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14 · https://japanlaw.org/l/332AC0000000026/art-41-14
**第一項** 居住者又は恒久的施設を有する非居住者が、次の各号に掲げる取引又は取得をし、かつ、当該各号に掲げる取引又は取得（以下この項及び次条において「先物取引」という。）の区分に応じ当該各号に定める決済又は行使若しくは放棄若しくは譲渡（以下この項及び次条において「差金等決済」という。）をした場合には、当該差金等決済に係る当該先物取引による事業所得、譲渡所得及び雑所得については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該先物取引による事業所得の金額、譲渡所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「先物取引に係る雑所得等の金額」という。）に対し、先物取引に係る課税雑所得等の金額（先物取引に係る雑所得等の金額（次項第四号の規定により読み替えられた同法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額）をいう。）の百分の十五に相当する金額に相当する所得税を課する。この場合において、先物取引に係る雑所得等の金額の計算上生じた損失の金額があるときは、同法その他所得税に関する法令の規定の適用については、当該損失の金額は生じなかつたものとみなす。
art-41-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
Where a resident or a nonresident who has a permanent establishment conducts a transaction or makes an acquisition listed in any of the following items and, according to the category of the transaction or acquisition listed in that item (hereinafter referred to in this paragraph and the following Article as a "futures transaction"), makes the settlement, or the exercise, waiver or transfer, specified in that item (hereinafter referred to in this paragraph and the following Article as "cash settlement, etc."), with respect to the business income, capital gains and miscellaneous income from the futures transaction pertaining to the cash settlement, etc., notwithstanding the provisions of Articles 22 and 89 and Article 165 of the Income Tax Act, income tax is imposed, separately from other income, on the amount calculated pursuant to the provisions of Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income from the futures transaction during that year (hereinafter referred to in this paragraph as the "amount of miscellaneous income, etc. from futures transactions"), in an amount equivalent to 15 percent of the amount of taxable miscellaneous income, etc. from futures transactions (meaning the amount of miscellaneous income, etc. from futures transactions (where the provisions of Articles 72 through 87 of that Act as replaced pursuant to the provisions of item (iv) of the following paragraph apply, the amount after that application)). In this case, if there is an amount of losses arising in the calculation of the amount of miscellaneous income, etc. from futures transactions, the amount of losses is deemed not to have arisen for the purpose of applying the provisions of that Act and other laws and regulations concerning income tax.
machine translation, not official
**一** 商品先物取引等（商品先物取引法第二条第三項第一号から第四号までに掲げる取引（同号に掲げる取引にあつては、同号イからハまでに掲げる取引を成立させることができる権利に係るものに限る。）で同項に規定する先物取引に該当するもの（同条第九項に規定する商品市場において行われる同条第十項第一号ホに掲げる取引を含む。）又は同条第十四項第一号から第五号までに掲げる取引（同項第四号に掲げる取引にあつては、同号イからハまでに掲げる取引を成立させることができる権利に係るものに限る。）で同項に規定する店頭商品デリバティブ取引に該当するもの（同条第二十三項に規定する商品先物取引業者を相手方として行うものに限る。）をいう。以下この号において同じ。） 当該商品先物取引等の決済（当該商品先物取引等に係る商品の受渡しが行われることとなるものを除く。）
art-41-14/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1/item-1
commodity futures transactions, etc. (meaning transactions listed in Article 2, paragraph (3), items (i) through (iv) of the Commodity Derivatives Transaction Act (for transactions listed in item (iv), limited to those pertaining to rights to effect the transactions listed in (a) through (c) of that item) that fall under futures transactions prescribed in that paragraph (including transactions listed in paragraph (10), item (i), (e) of that Article conducted on a commodity market prescribed in paragraph (9) of that Article), or transactions listed in paragraph (14), items (i) through (v) of that Article (for transactions listed in item (iv) of that paragraph, limited to those pertaining to rights to effect the transactions listed in (a) through (c) of that item) that fall under over-the-counter commodity derivatives transactions prescribed in that paragraph (limited to those conducted with a commodity derivatives business operator prescribed in paragraph (23) of that Article as the counterparty); hereinafter the same applies in this item): settlement of the commodity futures transactions, etc. (excluding settlement that results in delivery of the commodities pertaining to the commodity futures transactions, etc.);
machine translation, not official
**二** 金融商品先物取引等（金融商品取引法第二条第二十一項第一号から第三号までに掲げる取引（同号に掲げる取引にあつては、同項第四号から第六号までに掲げる取引を成立させることができる権利に係るものを除く。）で同項に規定する市場デリバティブ取引（同条第二十四項第三号の二に掲げる暗号等資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものを除く。）に該当するもののうち政令で定めるもの又は同法第二条第二十二項第一号から第四号までに掲げる取引（同項第三号に掲げる取引にあつては、同項第五号から第七号までに掲げる取引を成立させることができる権利に係るものを除く。）で同項に規定する店頭デリバティブ取引（同条第二十四項第三号の二に掲げる暗号等資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものを除く。）に該当するもの（第三十七条の十二の二第二項第一号に規定する金融商品取引業者又は登録金融機関を相手方として行うものに限る。）をいう。以下この号において同じ。） 当該金融商品先物取引等の決済（当該金融商品先物取引等に係る同法第二条第二十四項に規定する金融商品の受渡しが行われることとなるものを除く。）
art-41-14/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1/item-2
financial instruments futures transactions, etc. (meaning, among transactions listed in Article 2, paragraph (21), items (i) through (iii) of the Financial Instruments and Exchange Act (for transactions listed in item (iii) of that paragraph, excluding those pertaining to rights to effect the transactions listed in items (iv) through (vi) of that paragraph) that fall under market transactions of derivatives prescribed in that paragraph (excluding those pertaining to crypto assets, etc. listed in paragraph (24), item (iii)-2 of that Article or financial indicators prescribed in Article 29-2, paragraph (1), item (ix) of that Act), those specified by Cabinet Order, or transactions listed in Article 2, paragraph (22), items (i) through (iv) of that Act (for transactions listed in item (iii) of that paragraph, excluding those pertaining to rights to effect the transactions listed in items (v) through (vii) of that paragraph) that fall under over-the-counter transactions of derivatives prescribed in that paragraph (excluding those pertaining to crypto assets, etc. listed in paragraph (24), item (iii)-2 of that Article or financial indicators prescribed in Article 29-2, paragraph (1), item (ix) of that Act) (limited to those conducted with a financial instruments business operator or registered financial institution prescribed in Article 37-12-2, paragraph (2), item (i) as the counterparty); hereinafter the same applies in this item): settlement of the financial instruments futures transactions, etc. (excluding settlement that results in delivery of the financial instruments prescribed in Article 2, paragraph (24) of that Act pertaining to the financial instruments futures transactions, etc.);
machine translation, not official
**三** 金融商品取引法第二条第一項第十九号に掲げる有価証券（同条第八項第三号ロに規定する外国金融商品市場において行う取引であつて同条第二十一項第三号に掲げる取引と類似の取引に係る権利を表示するものを除く。）の取得 平成二十二年一月一日以後に行う当該有価証券に表示される権利の行使（当該行使により同条第二十四項に規定する金融商品の受渡しが行われることとなるものを除く。）若しくは放棄又は当該有価証券の譲渡（同条第九項に規定する金融商品取引業者に対するものその他の政令で定める譲渡に限る。）
art-41-14/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1/item-3
acquisition of securities listed in Article 2, paragraph (1), item (xix) of the Financial Instruments and Exchange Act (excluding those representing rights pertaining to transactions that are conducted on a foreign financial instruments market prescribed in paragraph (8), item (iii), (b) of that Article and are similar to the transactions listed in paragraph (21), item (iii) of that Article): the exercise, conducted on or after January 1, 2010, of the rights represented by those securities (excluding an exercise that results in delivery of the financial instruments prescribed in paragraph (24) of that Article) or waiver of those rights, or the transfer of those securities (limited to a transfer to a financial instruments business operator prescribed in paragraph (9) of that Article or any other transfer specified by Cabinet Order).
machine translation, not official
**第二項** 前項の規定の適用がある場合には、次に定めるところによる。
art-41-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2
Where the provisions of the preceding paragraph apply, the following applies:
machine translation, not official
**一** 所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号中「山林所得金額」とあるのは、「山林所得金額並びに租税特別措置法第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例）に規定する先物取引に係る雑所得等の金額（以下「先物取引に係る雑所得等の金額」という。）」とする。
art-41-14/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-1
for the purpose of applying the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, the phrase "amount of timber income" in item (xxx) of that paragraph is deemed to be replaced with "amount of timber income and the amount of miscellaneous income, etc. from futures transactions prescribed in Article 41-14, paragraph (1) (Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions) of the Act on Special Measures Concerning Taxation (hereinafter referred to as the "amount of miscellaneous income, etc. from futures transactions")";
machine translation, not official
**二** 所得税法第三十三条第三項の規定の適用については、同項中「譲渡所得の金額」とあるのは「租税特別措置法第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例）に規定する差金等決済に係る同項に規定する先物取引（以下「差金等決済に係る先物取引」という。）による譲渡所得の金額」と、「し、その残額」とあるのは「した残額」と、「。以下この条において「譲渡益」という。）から譲渡所得の特別控除額を控除した金額とする」とあるのは「）とする」とする。
art-41-14/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-2
for the purpose of applying the provisions of Article 33, paragraph (3) of the Income Tax Act, the phrase "Capital gains is" in that paragraph is deemed to be replaced with "Capital gains from futures transactions prescribed in Article 41-14, paragraph (1) (Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions) of the Act on Special Measures Concerning Taxation pertaining to cash settlement, etc. prescribed in that paragraph (hereinafter referred to as 'futures transactions pertaining to cash settlement, etc.') is", the phrase ", adding together the net balances" is deemed to be replaced with ", and adding together the net balances", and the phrase "; hereinafter such an amount is referred to as 'net gain' in this Article), then applying the special capital gains deduction against the net gain" is deemed to be replaced with ")";
machine translation, not official
**三** 所得税法第六十九条の規定の適用については、同条第一項中「譲渡所得の金額」とあるのは「譲渡所得の金額（事業所得の金額及び譲渡所得の金額にあつては、差金等決済に係る先物取引による事業所得及び譲渡所得がないものとして計算した金額とする。）」と、「各種所得の金額」とあるのは「各種所得の金額（先物取引に係る雑所得等の金額を除く。）」とする。
art-41-14/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-3
for the purpose of applying the provisions of Article 69 of the Income Tax Act, the phrase "amount of capital gains" in paragraph (1) of that Article is deemed to be replaced with "amount of capital gains (for the amount of business income and the amount of capital gains, the amount calculated as if there were no business income or capital gains from futures transactions pertaining to cash settlement, etc.)", and the phrase "amount of each type of income" is deemed to be replaced with "amount of each type of income (excluding the amount of miscellaneous income, etc. from futures transactions)";
machine translation, not official
**四** 所得税法第七十一条及び第七十二条から第八十七条までの規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、先物取引に係る雑所得等の金額」とする。
art-41-14/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-4
for the purpose of applying the provisions of Article 71 and Articles 72 through 87 of the Income Tax Act, the phrase "amount of gross income" in those provisions is deemed to be replaced with "amount of gross income, amount of miscellaneous income, etc. from futures transactions";
machine translation, not official
**五** 所得税法第九十二条、第九十五条及び第百六十五条の六の規定の適用については、同法第九十二条第一項中「前節（税率）」とあるのは「前節（税率）及び租税特別措置法第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例）」と、「課税総所得金額」とあるのは「課税総所得金額及び租税特別措置法第四十一条の十四第一項に規定する先物取引に係る課税雑所得等の金額の合計額」と、同条第二項中「課税総所得金額に係る所得税額」とあるのは「課税総所得金額に係る所得税額、同項に規定する先物取引に係る課税雑所得等の金額に係る所得税額」と、同法第九十五条及び第百六十五条の六中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例）の規定による所得税の額」とする。
art-41-14/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-5
for the purpose of applying the provisions of Articles 92, 95 and 165-6 of the Income Tax Act, the phrase "the preceding Section (Tax Rates)" in Article 92, paragraph (1) of that Act is deemed to be replaced with "the preceding Section (Tax Rates) and Article 41-14, paragraph (1) (Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions) of the Act on Special Measures Concerning Taxation", the phrase "taxable gross income" is deemed to be replaced with "the sum of the taxable gross income and the amount of taxable miscellaneous income, etc. from futures transactions prescribed in Article 41-14, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "amount of income tax on taxable gross income" in paragraph (2) of that Article is deemed to be replaced with "amount of income tax on taxable gross income, the amount of income tax on the amount of taxable miscellaneous income, etc. from futures transactions prescribed in that paragraph", and the phrase "amount of income tax for that year" in Article 95 and Article 165-6 of that Act is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 41-14, paragraph (1) (Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions) of the Act on Special Measures Concerning Taxation";
machine translation, not official
**六** 前各号に定めるもののほか、所得税法第二編第五章の規定による申請又は申告に関する特例その他前項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-41-14/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-6
beyond what is specified in the preceding items, special provisions concerning applications or returns under the provisions of Part II, Chapter V of the Income Tax Act and other necessary matters concerning the application of the provisions of laws and regulations on income tax in the case where the provisions of the preceding paragraph apply are specified by Cabinet Order.
machine translation, not official
**第三項** 前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-41-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-3
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
machine translation, not official
### 第四十一条の十五（先物取引の差金等決済に係る損失の繰越控除） — Deduction for Carryover of Losses from Cash Settlement, etc. of Futures Transactions
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art-41-15 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15 · https://japanlaw.org/l/332AC0000000026/art-41-15
**第一項** 確定申告書（第五項において準用する所得税法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書を含む。以下この項及び第三項において同じ。）を提出する居住者又は恒久的施設を有する非居住者が、その年の前年以前三年内の各年において生じた先物取引の差金等決済に係る損失の金額（この項の規定の適用を受けて前年以前において控除されたものを除く。）を有する場合には、前条第一項後段の規定にかかわらず、当該先物取引の差金等決済に係る損失の金額に相当する金額は、政令で定めるところにより、当該確定申告書に係る年分の同項に規定する先物取引に係る雑所得等の金額を限度として、当該年分の当該先物取引に係る雑所得等の金額の計算上控除する。
art-41-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-1
Where a resident or nonresident who has a permanent establishment who files a final return (including a return under the provisions of Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to paragraph (5); hereinafter the same applies in this paragraph and paragraph (3)) has an amount of losses from cash settlement, etc. of futures transactions that arose in any year within the three years before that year (excluding any amount deducted in or before the previous year by applying the provisions of this paragraph), notwithstanding the provisions of the second sentence of paragraph (1) of the preceding Article, an amount equivalent to that amount of losses from cash settlement, etc. of futures transactions is, pursuant to the provisions of Cabinet Order, deducted in calculating the amount of miscellaneous income, etc. from futures transactions for the year covered by the final return, up to the amount of miscellaneous income, etc. from futures transactions prescribed in that paragraph for that year.
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**第二項** 前項に規定する先物取引の差金等決済に係る損失の金額とは、当該居住者又は恒久的施設を有する非居住者が、平成十五年一月一日以後に、先物取引の差金等決済をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、その者の当該差金等決済をした日の属する年分の前条第一項に規定する先物取引に係る雑所得等の金額の計算上控除してもなお控除しきれない部分の金額として政令で定めるところにより計算した金額をいう。
art-41-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-2
The amount of losses from cash settlement, etc. of futures transactions prescribed in the preceding paragraph means, out of the amount calculated pursuant to the provisions of Cabinet Order as the amount of losses arising from the resident or nonresident who has a permanent establishment having made cash settlement, etc. of futures transactions on or after January 1, 2003, the amount calculated pursuant to the provisions of Cabinet Order as the portion that cannot be fully deducted even after deduction in calculating the amount of miscellaneous income, etc. from futures transactions prescribed in paragraph (1) of the preceding Article for the year that includes the day on which the person made that cash settlement, etc.
machine translation, not official
**第三項** 第一項の規定は、同項に規定する居住者又は恒久的施設を有する非居住者が前項に規定する先物取引の差金等決済に係る損失の金額が生じた年分の所得税につき当該先物取引の差金等決済に係る損失の金額の計算に関する明細書その他の財務省令で定める書類の添付がある確定申告書を提出し、かつ、その後において連続して確定申告書を提出している場合であつて、第一項の確定申告書に同項の規定による控除を受ける金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-41-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-3
The provisions of paragraph (1) apply only where the resident or nonresident who has a permanent establishment prescribed in that paragraph has filed, for income tax for the year in which the amount of losses from cash settlement, etc. of futures transactions prescribed in the preceding paragraph arose, a final return to which a written statement concerning the calculation of that amount of losses from cash settlement, etc. of futures transactions and other documents specified by Order of the Ministry of Finance are attached, and has continuously filed final returns thereafter, and where the final return referred to in paragraph (1) has attached to it a written statement concerning the calculation of the amount to be deducted under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第四項** 第一項の規定の適用がある場合における前条（第二項を除く。）の規定の適用については、同条第一項中「計算した金額（」とあるのは、「計算した金額（次条第一項の規定の適用がある場合には、その適用後の金額。」とする。
art-41-15/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-4
With regard to the application of the provisions of the preceding Article (excluding paragraph (2)) in the case where the provisions of paragraph (1) apply, the phrase "calculated amount (" in paragraph (1) of that Article is deemed to be replaced with "calculated amount (where the provisions of paragraph (1) of the following Article apply, the amount after that application;".
machine translation, not official
**第五項** 所得税法第百二十三条第一項（第二号を除く。）（同法第百六十六条において準用する場合を含む。）の規定は、居住者又は恒久的施設を有する非居住者が、その年の翌年以後において第一項の規定の適用を受けようとする場合であつて、その年の年分の所得税につき同法第百二十条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書を提出すべき場合及び同法第百二十二条第一項又は第百二十三条第一項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定による申告書を提出することができる場合のいずれにも該当しない場合について準用する。この場合において、同項中「第七十条第一項若しくは第二項（純損失の繰越控除）若しくは第七十一条第一項（雑損失の繰越控除）の規定の適用を受け、又は第百四十二条第二項（純損失の繰戻しによる還付の手続等）の規定による還付を受けようとするときは、第三期において」とあるのは「租税特別措置法第四十一条の十五第一項（先物取引の差金等決済に係る損失の繰越控除）の規定の適用を受けようとするときは」と、「次項各号に掲げる」とあるのは「その年において生じた同条第二項に規定する先物取引の差金等決済に係る損失の金額（以下この項において「先物取引の差金等決済に係る損失の金額」という。）、その年の前年以前三年内の各年において生じた先物取引の差金等決済に係る損失の金額その他の政令で定める」と、同項第一号中「純損失の金額」とあるのは「先物取引の差金等決済に係る損失の金額」と、同項第三号中「純損失の金額及び雑損失の金額（第七十条第一項若しくは第二項又は第七十一条第一項」とあるのは「先物取引の差金等決済に係る損失の金額（租税特別措置法第四十一条の十五第一項」と、「及び第百四十二条第二項の規定により還付を受けるべき金額の計算の基礎となつたものを除く。同号において同じ」とあるのは「を除く」と、「これらの金額」とあるのは「当該先物取引の差金等決済に係る損失の金額」と、「総所得金額、退職所得金額及び山林所得金額の合計額」とあるのは「同法第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例）に規定する先物取引に係る雑所得等の金額」と読み替えるものとする。
art-41-15/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-5
The provisions of Article 123, paragraph (1) (excluding item (ii)) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis to the case where a resident or nonresident who has a permanent establishment seeks the application of the provisions of paragraph (1) in or after the year following the relevant year, and the case falls under neither the case where the person must file a return under the provisions of Article 120, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for the relevant year nor the case where the person may file a return under the provisions of Article 122, paragraph (1) or Article 123, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act). In this case, in paragraph (1) of that Article, the phrase "seeks the application of the provisions of Article 70, paragraph (1) or paragraph (2) (Deduction for Carryover of Net Loss) or Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss), or seeks a refund under the provisions of Article 142, paragraph (2) (Procedures for Issuing Refunds Based on Carryback of Net Loss), during the third period" is deemed to be replaced with "seeks the application of the provisions of Article 41-15, paragraph (1) (Deduction for Carryover of Losses from Cash Settlement, etc. of Futures Transactions) of the Act on Special Measures Concerning Taxation", and the phrase "listed in the items of the following paragraph" is deemed to be replaced with "the amount of losses from cash settlement, etc. of futures transactions prescribed in paragraph (2) of that Article that arose in that year (hereinafter referred to in this paragraph as the 'amount of losses from cash settlement, etc. of futures transactions'), the amount of losses from cash settlement, etc. of futures transactions that arose in each year within the three years before that year, and other matters specified by Cabinet Order"; in item (i) of that paragraph, the phrase "amount of net loss" is deemed to be replaced with "amount of losses from cash settlement, etc. of futures transactions"; and in item (iii) of that paragraph, the phrase "amount of net loss and casualty loss (Article 70, paragraph (1) or paragraph (2) or Article 71, paragraph (1)" is deemed to be replaced with "amount of losses from cash settlement, etc. of futures transactions (Article 41-15, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "and excluding those that formed the basis for calculating the amount to be refunded pursuant to the provisions of Article 142, paragraph (2); the same applies in that item" is deemed to be replaced with "excluding", the phrase "those amounts" is deemed to be replaced with "that amount of losses from cash settlement, etc. of futures transactions", and the phrase "the sum of the amount of gross income, the amount of retirement income and the amount of timber income" is deemed to be replaced with "the amount of miscellaneous income, etc. from futures transactions prescribed in Article 41-14, paragraph (1) (Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions) of that Act".
machine translation, not official
**第六項** 第一項の規定の適用がある場合における国税通則法の規定の適用については、同法第二条第六号ハ（１）中「又は雑損失の金額」とあるのは「若しくは雑損失の金額又は租税特別措置法第四十一条の十五第二項（先物取引の差金等決済に係る損失の繰越控除）に規定する先物取引の差金等決済に係る損失の金額」と、「同法」とあるのは「これらの法律」とする。
art-41-15/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-6
With regard to the application of the provisions of the Act on General Rules for National Taxes in the case where the provisions of paragraph (1) apply, in Article 2, item (vi), (c), 1. of that Act, the phrase "or casualty loss" is deemed to be replaced with "or casualty loss, or the amount of losses from cash settlement, etc. of futures transactions prescribed in Article 41-15, paragraph (2) (Deduction for Carryover of Losses from Cash Settlement, etc. of Futures Transactions) of the Act on Special Measures Concerning Taxation", and the phrase "that Act" is deemed to be replaced with "those Acts".
machine translation, not official
**第七項** その年の翌年以後又はその年において第一項の規定の適用を受けようとする場合に提出すべき確定申告書の記載事項の特例その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-41-15/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-7
Special provisions on the matters to be stated in the final return to be filed in the case where the application of the provisions of paragraph (1) is sought in or after the year following the relevant year or in that year, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
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### 第四十一条の十五の二（先物取引の差金等決済に係る支払調書の特例） — Special Provisions on Payment Reports Pertaining to Settlement of Futures Transactions
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art-41-15-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-2
**第一項** 所得税法第二百二十五条第一項第十三号に掲げる者は、財務省令で定めるところにより、同号に規定する先物取引（金融商品取引法第二条第二十四項第三号の二に掲げる暗号等資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものを除く。）の所得税法第二百二十五条第一項第十三号に規定する差金等決済（以下この条において「先物取引の差金等決済」という。）に関する調書を同一の居住者又は恒久的施設を有する非居住者に対する一回の先物取引の差金等決済ごとに作成する場合には、同項の規定にかかわらず、当該調書をその先物取引の差金等決済があつた日の属する月の翌月末日までに税務署長に提出しなければならない。
art-41-15-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-2/par-1
Where a person listed in Article 225, paragraph (1), item (xiii) of the Income Tax Act prepares, pursuant to the provisions of Order of the Ministry of Finance, the record concerning the cash settlement, etc. prescribed in Article 225, paragraph (1), item (xiii) of the Income Tax Act (hereinafter referred to in this Article as the "settlement of futures transactions") of futures transactions prescribed in that item (excluding those pertaining to crypto assets, etc. listed in Article 2, paragraph (24), item (iii)-2 of the Financial Instruments and Exchange Act or financial indicators prescribed in Article 29-2, paragraph (1), item (ix) of that Act) for each single settlement of futures transactions for the same resident or nonresident who has a permanent establishment, the person must, notwithstanding the provisions of that paragraph, submit the record to the district director by the last day of the month following the month that includes the day on which the settlement of futures transactions took place.
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### 第四十一条の十五の三（公的年金等控除の最低控除額等の特例） — Special Provisions on the Minimum Amount, etc. of the Public Pension Deduction
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art-41-15-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-3
**第一項** 年齢が六十五歳以上である個人が、平成十七年以後の各年において、その年中の所得税法第三十五条第三項に規定する公的年金等（以下この項及び次項において「公的年金等」という。）の収入金額がある場合における当該公的年金等に係る同条第四項（同法第百六十五条第一項において適用する場合を含む。）の規定の適用については、同法第三十五条第四項第一号中「六十万円に」とあるのは「百十万円に」と、「六十万円）」とあるのは「百十万円）」と、同項第二号中「五十万円」とあるのは「百万円」と、同項第三号中「四十万円」とあるのは「九十万円」とする。
art-41-15-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-1
With regard to the application of the provisions of Article 35, paragraph (4) of the Income Tax Act (including as applied pursuant to Article 165, paragraph (1) of that Act) to public pensions or retirement packages in the case where an individual 65 years of age or older has, in any year from 2005 onward, revenue from public pensions or retirement packages prescribed in Article 35, paragraph (3) of that Act (hereinafter referred to in this paragraph and the following paragraph as "public pensions or retirement packages") during that year, the phrase "600,000 yen" in Article 35, paragraph (4), item (i) of that Act is deemed to be replaced with "1,100,000 yen", the phrase "600,000 yen)" is deemed to be replaced with "1,100,000 yen)", the phrase "500,000 yen" in item (ii) of that paragraph is deemed to be replaced with "1,000,000 yen", and the phrase "400,000 yen" in item (iii) of that paragraph is deemed to be replaced with "900,000 yen".
machine translation, not official
**第二項** 前項の規定の適用を受ける公的年金等に係る所得税法第四編第三章の二の規定の適用については、次に定めるところによる。
art-41-15-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2
With regard to the application of the provisions of Part IV, Chapter III-2 of the Income Tax Act to public pensions or retirement packages subject to the provisions of the preceding paragraph, the following applies:
machine translation, not official
**一** 年齢が六十五歳以上である居住者が公的年金等の支払を受ける場合における所得税法第二百三条の三の規定の適用については、同条第一号イ及び第四号中「十万円」とあるのは、「十四万円」とする。
art-41-15-3/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2/item-1
with regard to the application of the provisions of Article 203-3 of the Income Tax Act in the case where a resident 65 years of age or older receives payment of public pensions or retirement packages, the phrase "100,000 yen" in item (i), (a) and item (iv) of that Article is deemed to be replaced with "140,000 yen";
machine translation, not official
**二** 前号に定めるもののほか、前項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-41-15-3/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2/item-2
beyond what is specified in the preceding item, necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of the preceding paragraph apply are specified by Cabinet Order.
machine translation, not official
**第三項** 年齢が六十五歳以上である非居住者が平成十七年一月一日以後に所得税法第百六十一条第一項第十二号ロに掲げる年金の支払を受ける場合における同法第三編第二章第三節及び第四編第五章の規定の適用については、同法第百六十九条第三号又は第二百十三条第一項第一号イ中「五万円」とあるのは、「九万五千円」とする。
art-41-15-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-3
With regard to the application of the provisions of Part III, Chapter II, Section 3 and Part IV, Chapter V of the Income Tax Act in the case where a nonresident 65 years of age or older receives payment, on or after January 1, 2005, of a pension listed in Article 161, paragraph (1), item (xii), (b) of that Act, the phrase "50,000 yen" in Article 169, item (iii) or Article 213, paragraph (1), item (i), (a) of that Act is deemed to be replaced with "95,000 yen".
machine translation, not official
**第四項** 第一項の個人の年齢が六十五歳以上であるかどうかの判定はその年十二月三十一日（その者が年の中途において死亡し、又は所得税法第二条第一項第四十二号に規定する出国をする場合には、その死亡又は出国の時）の年齢によるものとし、第二項の居住者又は前項の非居住者の年齢が六十五歳以上であるかどうかの判定はその年十二月三十一日の年齢によるものとする。
art-41-15-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-4
Whether the age of the individual referred to in paragraph (1) is 65 years or older is to be determined based on the individual's age as of December 31 of the year (or, where the individual dies during the year or the absence from Japan prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act of the individual occurs during the year, as of the time of the death or absence from Japan), and whether the age of the resident referred to in paragraph (2) or the nonresident referred to in the preceding paragraph is 65 years or older is to be determined based on the person's age as of December 31 of the year.
machine translation, not official
### 第四十一条の十五の四（消滅時効を援用せずに支払うこととされた公的年金等に対する源泉徴収の不適用） — Non-Application of Withholding at the Source to Public Pensions or Retirement Packages to Be Paid without Invoking Extinctive Prescription
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art-41-15-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-4 · https://japanlaw.org/l/332AC0000000026/art-41-15-4
**第一項** 国民年金法第百二条第一項に規定する年金給付を受ける権利若しくは当該権利に基づき支払期月ごとに支払うものとされる年金給付の支給を受ける権利又は厚生年金保険法（昭和二十九年法律第百十五号）第九十二条第一項に規定する保険給付を受ける権利若しくは当該権利に基づき支払期月ごとに支払うものとされる保険給付の支給を受ける権利の消滅時効が完成した場合において、これらの権利の消滅時効を援用せずに居住者に支払うこととされた所得税法第三十五条第三項に規定する公的年金等については、同法第二百三条の二の規定は、適用しない。
art-41-15-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-4/par-1
Where the extinctive prescription has been completed for the right to receive pension benefits prescribed in Article 102, paragraph (1) of the National Pension Act or the right to receive the payment of pension benefits that are to be paid for each payment month based on that right, or for the right to receive insurance benefits prescribed in Article 92, paragraph (1) of the Employees' Pension Insurance Act (Act No. 115 of 1954) or the right to receive the payment of insurance benefits that are to be paid for each payment month based on that right, the provisions of Article 203-2 of the Income Tax Act do not apply to public pensions or retirement packages prescribed in Article 35, paragraph (3) of that Act that are to be paid to a resident without invoking the extinctive prescription of those rights.
machine translation, not official
**第二項** 前項の規定の適用がある場合における所得税法第百二十一条第三項の規定の適用については、同項中「の規定の」とあるのは、「又は租税特別措置法第四十一条の十五の四第一項（消滅時効を援用せずに支払うこととされた公的年金等に対する源泉徴収の不適用）の規定の」とする。
art-41-15-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-4/par-2
With regard to the application of the provisions of Article 121, paragraph (3) of the Income Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "the provisions" in that paragraph is deemed to be replaced with "or the provisions of Article 41-15-4, paragraph (1) (Non-Application of Withholding at the Source to Public Pensions or Retirement Packages to Be Paid without Invoking Extinctive Prescription) of the Act on Special Measures Concerning Taxation".
machine translation, not official
### 第四十一条の十五の五（年齢二十三歳未満の扶養親族を有する場合の生命保険料控除の特例） — Special Provisions on Life Insurance Premium Deduction Where a Person Has a Dependent under 23 Years of Age
caption: machine translation, not official
art-41-15-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5 · https://japanlaw.org/l/332AC0000000026/art-41-15-5
**第一項** 居住者が年齢二十三歳未満の扶養親族（所得税法第二条第一項第三十四号に規定する扶養親族をいう。次項において同じ。）を有する場合における令和八年分又は令和九年分の同法第七十六条第十一項に規定する生命保険料控除については、同条第一項中「各年」とあるのは「令和八年又は令和九年」と、同項第一号イ中「二万円」とあるのは「三万円」と、同号ロ中「二万円」とあるのは「三万円」と、「四万円」とあるのは「六万円」と、同号ハ中「四万円」とあるのは「六万円」と、「八万円」とあるのは「十二万円」と、「三万円」とあるのは「四万五千円」と、同号ニ中「八万円」とあるのは「十二万円」と、「四万円」とあるのは「六万円」と、同項第三号中「四万円」とあるのは「六万円」とする。
art-41-15-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-1
With regard to the life insurance premium deduction prescribed in Article 76, paragraph (11) of the Income Tax Act for 2026 or 2027 in the case where a resident has a dependent under 23 years of age (meaning a dependent prescribed in Article 2, paragraph (1), item (xxxiv) of that Act; the same applies in the following paragraph), the phrase "each year" in paragraph (1) of that Article is deemed to be replaced with "2026 or 2027", the phrase "20,000 yen" in item (i), (a) of that paragraph is deemed to be replaced with "30,000 yen", the phrase "20,000 yen" in (b) of that item is deemed to be replaced with "30,000 yen", the phrase "40,000 yen" is deemed to be replaced with "60,000 yen", the phrase "40,000 yen" in (c) of that item is deemed to be replaced with "60,000 yen", the phrase "80,000 yen" is deemed to be replaced with "120,000 yen", the phrase "30,000 yen" is deemed to be replaced with "45,000 yen", the phrase "80,000 yen" in (d) of that item is deemed to be replaced with "120,000 yen", the phrase "40,000 yen" is deemed to be replaced with "60,000 yen", and the phrase "40,000 yen" in item (iii) of that paragraph is deemed to be replaced with "60,000 yen".
machine translation, not official
**第二項** 前項の場合において、その者が年齢二十三歳未満の扶養親族に該当するかどうかの判定は、その年十二月三十一日（その居住者がその年の中途において死亡し、又は出国（所得税法第二条第一項第四十二号に規定する出国をいう。以下この項において同じ。）をする場合には、その死亡又は出国の時）の現況による。ただし、その判定に係る者がその当時既に死亡している場合は、その死亡の時の現況による。
art-41-15-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-2
In the case referred to in the preceding paragraph, whether a person falls under a dependent under 23 years of age is determined based on the circumstances as of December 31 of that year (or, where the resident dies during that year or the absence from Japan (meaning absence from Japan prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act; hereinafter the same applies in this paragraph) of the resident occurs during that year, as of the time of the death or absence from Japan); provided, however, that if the person subject to that determination has already died as of that time, it is determined based on the circumstances as of the time of that death.
machine translation, not official
**第三項** 第一項の規定の適用がある場合における所得税法の規定の適用については、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
第百九十条第二号ロ の規定 及び租税特別措置法第四十一条の十五の五第一項（年齢二十三歳未満の扶養親族を有する場合の生命保険料控除の特例）の規定
第百九十六条第一項 事項を 事項並びに租税特別措置法第四十一条の十五の五第一項（年齢二十三歳未満の扶養親族を有する場合の生命保険料控除の特例）に規定する扶養親族の氏名及び個人番号（個人番号を有しない者にあつては、氏名）その他の財務省令で定める事項を
第百九十六条第一項第三号 の規定 の規定及び租税特別措置法第四十一条の十五の五第一項の規定
第百九十八条第四項 又は給与所得者の特定親族特別控除申告書 、給与所得者の特定親族特別控除申告書又は給与所得者の保険料控除申告書
その他財務省令 、租税特別措置法第四十一条の十五の五第一項（年齢二十三歳未満の扶養親族を有する場合の生命保険料控除の特例）に規定する扶養親族その他財務省令
の規定 並びに同法第四十一条の十五の五第三項の規定により読み替えて適用される第百九十六条第一項の規定
art-41-15-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-3
With regard to the application of the provisions of the Income Tax Act in the case where the provisions of paragraph (1) apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Act listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively.
Article 190, item (ii), (b) provisions and the provisions of Article 41-15-5, paragraph (1) (Special Provisions on Life Insurance Premium Deduction Where a Person Has a Dependent under 23 Years of Age) of the Act on Special Measures Concerning Taxation
Article 196, paragraph (1) particulars particulars, and the names and individual numbers (or, for a person without an individual number, the name) of the dependents prescribed in Article 41-15-5, paragraph (1) (Special Provisions on Life Insurance Premium Deduction Where a Person Has a Dependent under 23 Years of Age) of the Act on Special Measures Concerning Taxation and other particulars specified by Order of the Ministry of Finance
Article 196, paragraph (1), item (iii) those provisions those provisions and the provisions of Article 41-15-5, paragraph (1) of the Act on Special Measures Concerning Taxation
Article 198, paragraph (4) or a salary income earner's return for special deduction for specified relatives , a salary income earner's return for special deduction for specified relatives, or a salary income earner's return for insurance premium deduction
and other persons specified by Order of the Ministry of Finance , the dependents prescribed in Article 41-15-5, paragraph (1) (Special Provisions on Life Insurance Premium Deduction Where a Person Has a Dependent under 23 Years of Age) of the Act on Special Measures Concerning Taxation, and other persons specified by Order of the Ministry of Finance
provisions and the provisions of Article 196, paragraph (1) as applied with the terms and phrases replaced pursuant to the provisions of Article 41-15-5, paragraph (3) of that Act
machine translation, not official
### 第四十一条の十六（同居の老親等に係る扶養控除の特例） — Special Provisions on Deduction for Dependents for Cohabiting Elderly Parents, etc.
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art-41-16 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16 · https://japanlaw.org/l/332AC0000000026/art-41-16
**第一項** 居住者の有する所得税法第二条第一項第三十四号の四に規定する老人扶養親族が当該居住者又は当該居住者の配偶者の直系尊属で、かつ、当該居住者又は当該配偶者のいずれかとの同居を常況としている者である場合には、当該老人扶養親族に係る同法第八十四条第二項に規定する扶養控除の額は、同条第一項の規定にかかわらず、同項の金額に十万円を加算した額とする。
art-41-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-16/par-1
Where an elderly dependent prescribed in Article 2, paragraph (1), item (xxxiv)-4 of the Income Tax Act whom a resident has is a lineal ascendant of the resident or of the resident's spouse and is a person who ordinarily lives together with either the resident or the spouse, the amount of the deduction for dependents prescribed in Article 84, paragraph (2) of that Act pertaining to the elderly dependent is, notwithstanding the provisions of paragraph (1) of that Article, the amount obtained by adding 100,000 yen to the amount referred to in that paragraph.
machine translation, not official
**第二項** 前項の規定の適用がある場合における所得税法の規定の適用については、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
第八十五条第三項 老人扶養親族 租税特別措置法第四十一条の十六第一項（同居の老親等に係る扶養控除の特例）の規定に該当する老人扶養親族若しくはその他の老人扶養親族
第百九十条第二号ハ の規定 並びに租税特別措置法第四十一条の十六第一項（同居の老親等に係る扶養控除の特例）の規定
第百九十四条第一項第五号 老人扶養親族 租税特別措置法第四十一条の十六第一項（同居の老親等に係る扶養控除の特例）の規定に該当する老人扶養親族若しくはその他の老人扶養親族
art-41-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-16/par-2
With regard to the application of the provisions of the Income Tax Act in the case where the provisions of the preceding paragraph apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Act listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively.
Article 85, paragraph (3) elderly dependent elderly dependent who falls under the provisions of Article 41-16, paragraph (1) (Special Provisions on Deduction for Dependents for Cohabiting Elderly Parents, etc.) of the Act on Special Measures Concerning Taxation, or other elderly dependent
Article 190, item (ii), (c) provisions and the provisions of Article 41-16, paragraph (1) (Special Provisions on Deduction for Dependents for Cohabiting Elderly Parents, etc.) of the Act on Special Measures Concerning Taxation
Article 194, paragraph (1), item (v) elderly dependent elderly dependent who falls under the provisions of Article 41-16, paragraph (1) (Special Provisions on Deduction for Dependents for Cohabiting Elderly Parents, etc.) of the Act on Special Measures Concerning Taxation, or other elderly dependent
machine translation, not official
### 第四十一条の十六の二（令和七年分以後の各年分の基礎控除等の特例） — Special Provisions on Basic Personal Exemption, etc. for Each Year from 2025 Onward
caption: machine translation, not official
art-41-16-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2 · https://japanlaw.org/l/332AC0000000026/art-41-16-2
**第一項** 令和七年分以後の各年分において、居住者のその年分の所得税に係る合計所得金額（所得税法第二条第一項第三十号の合計所得金額をいう。第一号において同じ。）が六百五十五万円（令和九年分以後の各年分にあつては、百三十二万円）以下である場合における同法第八十六条第二項に規定する基礎控除の額は、同条第一項の規定にかかわらず、同項第一号に定める金額に次の各号に掲げる年分の区分に応じ当該各号に定める金額を加算した額とする。
art-41-16-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1
Where, for each year from 2025 onward, a resident's total income pertaining to income tax for that year (meaning the total income referred to in Article 2, paragraph (1), item (xxx) of the Income Tax Act; the same applies in item (i)) is 6,550,000 yen (or, for each year from 2027 onward, 1,320,000 yen) or less, the amount of the basic personal exemption prescribed in Article 86, paragraph (2) of that Act is, notwithstanding the provisions of paragraph (1) of that Article, the amount obtained by adding, to the amount specified in item (i) of that paragraph, the amount specified in the following items according to the category of year listed in each item:
machine translation, not official
**一** 令和七年分及び令和八年分 次に掲げる場合の区分に応じそれぞれ次に定める金額
art-41-16-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1/item-1
for 2025 and 2026: the amount specified in the following according to the category of case listed therein:
machine translation, not official
**イ** その居住者のその年分の所得税に係る合計所得金額が百三十二万円以下である場合 三十七万円
art-41-16-2/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1/item-1/sub-1
where the resident's total income pertaining to income tax for that year is 1,320,000 yen or less: 370,000 yen;
machine translation, not official
**ロ** その居住者のその年分の所得税に係る合計所得金額が百三十二万円を超え三百三十六万円以下である場合 三十万円
art-41-16-2/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1/item-1/sub-2
where the resident's total income pertaining to income tax for that year exceeds 1,320,000 yen and is 3,360,000 yen or less: 300,000 yen;
machine translation, not official
**ハ** その居住者のその年分の所得税に係る合計所得金額が三百三十六万円を超え四百八十九万円以下である場合 十万円
art-41-16-2/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1/item-1/sub-3
where the resident's total income pertaining to income tax for that year exceeds 3,360,000 yen and is 4,890,000 yen or less: 100,000 yen;
machine translation, not official
**ニ** その居住者のその年分の所得税に係る合計所得金額が四百八十九万円を超える場合 五万円
art-41-16-2/par-1/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-1/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1/item-1/sub-4
where the resident's total income pertaining to income tax for that year exceeds 4,890,000 yen: 50,000 yen.
machine translation, not official
**二** 令和九年分以後の各年分 三十七万円
art-41-16-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1/item-2
for each year from 2027 onward: 370,000 yen.
machine translation, not official
**第二項** 前項の規定の適用がある場合における所得税法第百九十条の規定の適用については、同条第二号ヘ中「の規定」とあるのは、「及び租税特別措置法第四十一条の十六の二第一項（令和七年分以後の各年分の基礎控除等の特例）の規定」とする。
art-41-16-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-2
With regard to the application of the provisions of Article 190 of the Income Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "the provisions" in item (ii), (f) of that Article is deemed to be replaced with "and the provisions of Article 41-16-2, paragraph (1) (Special Provisions on Basic Personal Exemption, etc. for Each Year from 2025 Onward) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三項** 令和八年以後の各年において、居住者が所得税法第二百三条の二に規定する公的年金等（以下この項及び次項において「公的年金等」という。）の支払を受ける場合において、その年中に支払を受けるべき公的年金等の額がその年最初に公的年金等の支払を受けるべき日の前日の現況において政令で定める金額以下であるときにおける同法第二百三条の三の規定及び第四十一条の十五の三第二項の規定の適用については、同法第二百三条の三第一号イ及び第四号中「七万五千円」とあるのは「十万五千円」と、「十万円」とあるのは「十三万円」と、同項第一号中「所得税法」とあるのは「第四十一条の十六の二第三項の規定により読み替えて適用する所得税法」と、「十万円」とあるのは「十三万円」と、「十四万円」とあるのは「十七万五千円」とする。
art-41-16-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-3
With regard to the application of the provisions of Article 203-3 of the Income Tax Act and the provisions of Article 41-15-3, paragraph (2) in the case where, in any year from 2026 onward, a resident receives payment of public pensions or retirement packages prescribed in Article 203-2 of the Income Tax Act (hereinafter referred to in this paragraph and the following paragraph as "public pensions or retirement packages"), and the amount of public pensions or retirement packages to be received during that year is, based on the circumstances as of the day preceding the day on which the resident is first to receive payment of public pensions or retirement packages in that year, the amount specified by Cabinet Order or less, the phrase "75,000 yen" in Article 203-3, item (i), (a) and item (iv) of that Act is deemed to be replaced with "105,000 yen", the phrase "100,000 yen" is deemed to be replaced with "130,000 yen", the phrase "Income Tax Act" in item (i) of that paragraph is deemed to be replaced with "Income Tax Act as applied with the terms and phrases replaced pursuant to the provisions of Article 41-16-2, paragraph (3)", the phrase "100,000 yen" is deemed to be replaced with "130,000 yen", and the phrase "140,000 yen" is deemed to be replaced with "175,000 yen".
machine translation, not official
**第四項** 令和八年において、居住者が公的年金等の支払を受ける場合において、その年中に支払を受けるべき公的年金等の額がその年最初に公的年金等の支払を受けるべき日の前日の現況において前項に規定する政令で定める金額を超えるときにおける所得税法第二百三条の三の規定及び第四十一条の十五の三第二項の規定の適用については、同法第二百三条の三第一号イ及び第四号中「七万五千円」とあるのは「十万円」と、「十万円」とあるのは「十二万五千円」と、同項第一号中「所得税法」とあるのは「第四十一条の十六の二第四項の規定により読み替えて適用する所得税法」と、「十万円」とあるのは「十二万五千円」と、「十四万円」とあるのは「十六万五千円」とする。
art-41-16-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-4
With regard to the application of the provisions of Article 203-3 of the Income Tax Act and the provisions of Article 41-15-3, paragraph (2) in the case where, in 2026, a resident receives payment of public pensions or retirement packages, and the amount of public pensions or retirement packages to be received during that year exceeds, based on the circumstances as of the day preceding the day on which the resident is first to receive payment of public pensions or retirement packages in that year, the amount specified by Cabinet Order referred to in the preceding paragraph, the phrase "75,000 yen" in Article 203-3, item (i), (a) and item (iv) of that Act is deemed to be replaced with "100,000 yen", the phrase "100,000 yen" is deemed to be replaced with "125,000 yen", the phrase "Income Tax Act" in item (i) of that paragraph is deemed to be replaced with "Income Tax Act as applied with the terms and phrases replaced pursuant to the provisions of Article 41-16-2, paragraph (4)", the phrase "100,000 yen" is deemed to be replaced with "125,000 yen", and the phrase "140,000 yen" is deemed to be replaced with "165,000 yen".
machine translation, not official
**第五項** 第二項に定めるもののほか、第一項及び前二項の規定の適用に関し必要な事項は、政令で定める。
art-41-16-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-5
Beyond what is prescribed in paragraph (2), Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1) and the preceding two paragraphs.
machine translation, not official
### 第四十一条の十七（特定一般用医薬品等購入費を支払つた場合の医療費控除の特例） — Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid
caption: machine translation, not official
art-41-17 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17 · https://japanlaw.org/l/332AC0000000026/art-41-17
**第一項** 医療保険各法等（高齢者の医療の確保に関する法律第七条第一項に規定する医療保険各法及び高齢者の医療の確保に関する法律をいう。以下この項において同じ。）の規定により療養の給付として支給される薬剤（次項第一号において「医療用薬剤」という。）との代替性が特に高い一般用医薬品等（医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第四条第五項第三号に規定する要指導医薬品及び同項第四号に規定する一般用医薬品をいう。以下第三項までにおいて同じ。）及びその使用による医療保険療養給付費（医療保険各法等の規定による療養の給付に要する費用をいう。次項各号において同じ。）の適正化の効果が著しく高いと認められる一般用医薬品等の使用を推進する観点から、居住者が平成二十九年一月一日から令和八年十二月三十一日までの間に自己又は自己と生計を一にする配偶者その他の親族に係る特定一般用医薬品等購入費を支払つた場合において当該居住者がその年中に健康の保持増進及び疾病の予防への取組として政令で定める取組を行つているときにおけるその年分の所得税法第七十三条第三項に規定する医療費控除については、その者の選択により、同条第一項中「各年」とあるのは「平成二十九年から令和八年までの各年」と、「医療費を」とあるのは「租税特別措置法第四十一条の十七第一項（特定一般用医薬品等購入費を支払つた場合の医療費控除の特例）に規定する特定一般用医薬品等購入費を」と、「医療費の」とあるのは「特定一般用医薬品等購入費の」と、「その居住者のその年分の総所得金額、退職所得金額及び山林所得金額の合計額の百分の五に相当する金額（当該金額が十万円を超える場合には、十万円）」とあるのは「一万二千円」と、「二百万円」とあるのは「八万八千円」として、同項の規定を適用することができる。この場合において、同条第三項中「第一項」とあるのは、「第一項（租税特別措置法第四十一条の十七第一項の規定により適用する場合を含む。）」とする。
art-41-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-1
From the perspective of promoting the use of over-the-counter drugs, etc. (meaning drugs requiring guidance prescribed in Article 4, paragraph (5), item (iii) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices (Act No. 145 of 1960) and over-the-counter drugs prescribed in item (iv) of that paragraph; hereinafter the same applies through paragraph (3)) that are particularly highly substitutable for drugs provided as medical treatment benefits pursuant to the provisions of the medical insurance Acts, etc. (meaning the medical insurance Acts prescribed in Article 7, paragraph (1) of the Act on Assurance of Medical Care for Elderly People and the Act on Assurance of Medical Care for Elderly People; hereinafter the same applies in this paragraph) (referred to as "drugs for medical care" in item (i) of the following paragraph), and of over-the-counter drugs, etc. whose use is found to be remarkably highly effective in rationalizing the cost of medical care benefits under medical insurance (meaning the costs required for medical treatment benefits under the provisions of the medical insurance Acts, etc.; the same applies in the items of the following paragraph), where a resident has paid, during the period from January 1, 2017 to December 31, 2026, the cost of purchasing specified over-the-counter drugs, etc. for the resident or for the resident's spouse or other relative whose living expenses are paid from the same resources as the resident, and the resident has undertaken during that year an initiative specified by Cabinet Order as an initiative for the maintenance and promotion of health and the prevention of disease, the resident may, at the resident's option, with regard to the medical expense deduction prescribed in Article 73, paragraph (3) of the Income Tax Act for that year, apply the provisions of paragraph (1) of that Article, deeming the phrase "each year" in that paragraph to be replaced with "each year from 2017 to 2026", the phrase "medical expenses for" to be replaced with "the cost of purchasing specified over-the-counter drugs, etc. prescribed in Article 41-17, paragraph (1) (Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid) of the Act on Special Measures Concerning Taxation for", the phrase "those medical expenses" to be replaced with "that cost of purchasing specified over-the-counter drugs, etc.", the phrase "the amount equivalent to 5 percent of the sum of the amount of gross income, the amount of retirement income and the amount of timber income of the resident for that year (or 100,000 yen, if that amount exceeds 100,000 yen)" to be replaced with "12,000 yen", and the phrase "2,000,000 yen" to be replaced with "88,000 yen". In this case, the phrase "paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with "paragraph (1) (including as applied pursuant to the provisions of Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation)".
machine translation, not official
**第二項** 前項に規定する特定一般用医薬品等購入費とは、次に掲げる医薬品（医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律第二条第一項に規定する医薬品をいう。以下この項において同じ。）である一般用医薬品等の購入の対価をいう。
art-41-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2
The cost of purchasing specified over-the-counter drugs, etc. prescribed in the preceding paragraph means the consideration for the purchase of over-the-counter drugs, etc. that are the following pharmaceuticals (meaning pharmaceuticals prescribed in Article 2, paragraph (1) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices; hereinafter the same applies in this paragraph):
machine translation, not official
**一** 次に掲げる医薬品のうち、医療用薬剤との代替性が特に高いもの（その使用による医療保険療養給付費の適正化の効果が低いと認められる医薬品を除く。）として政令で定めるもの
art-41-17/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2/item-1
among the following pharmaceuticals, those specified by Cabinet Order as being particularly highly substitutable for drugs for medical care (excluding pharmaceuticals whose use is found to be of low effectiveness in rationalizing the cost of medical care benefits under medical insurance):
machine translation, not official
**イ** その製造販売の承認の申請（医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律第十四条第三項の規定による同条第一項の製造販売についての承認の申請又は同法第十九条の二第五項において準用する同法第十四条第三項の規定による同法第十九条の二第一項の製造販売をさせることについての承認の申請をいう。ロ及び次号において同じ。）に際して既に同法第十四条又は第十九条の二の承認を与えられている医薬品と有効成分、分量、用法、用量、効能、効果等が明らかに異なる医薬品
art-41-17/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2/item-1/sub-1
a pharmaceutical whose active ingredients, quantity, administration, dosage, indications, effects, etc. are, at the time of the application for approval of its manufacturing and marketing (meaning an application for approval of the manufacturing and marketing referred to in Article 14, paragraph (1) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices under the provisions of paragraph (3) of that Article, or an application for approval of having the manufacturing and marketing referred to in Article 19-2, paragraph (1) of that Act carried out under the provisions of Article 14, paragraph (3) of that Act as applied mutatis mutandis pursuant to Article 19-2, paragraph (5) of that Act; the same applies in (b) and the following item), clearly different from those of pharmaceuticals that have already been granted the approval under Article 14 or Article 19-2 of that Act;
machine translation, not official
**ロ** その製造販売の承認の申請に際してイに掲げる医薬品と有効成分、分量、用法、用量、効能、効果等が同一性を有すると認められる医薬品
art-41-17/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2/item-1/sub-2
a pharmaceutical whose active ingredients, quantity, administration, dosage, indications, effects, etc. are found, at the time of the application for approval of its manufacturing and marketing, to be identical to those of a pharmaceutical listed in (a).
machine translation, not official
**二** その製造販売の承認の申請に際して前号に掲げる医薬品と同種の効能又は効果を有すると認められる医薬品（同号に掲げる医薬品を除く。）のうち、その使用による医療保険療養給付費の適正化の効果が著しく高いと認められるものとして政令で定めるもの
art-41-17/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2/item-2
among pharmaceuticals found, at the time of the application for approval of their manufacturing and marketing, to have indications or effects of the same kind as those of a pharmaceutical listed in the preceding item (excluding the pharmaceuticals listed in that item), those specified by Cabinet Order as being found to be remarkably highly effective in rationalizing the cost of medical care benefits under medical insurance through their use.
machine translation, not official
**第三項** 令和四年一月一日から、同日から令和八年十二月三十日までの間において政令で定める日までの期間内に行つた第一項の居住者の一般用医薬品等の購入の対価の支払につき、同項の規定を適用する場合における前項の規定の適用については、同項第一号中「特に高いもの（その使用による医療保険療養給付費の適正化の効果が低いと認められる医薬品を除く。）」とあるのは、「特に高いもの」とする。
art-41-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-3
With regard to the application of the provisions of the preceding paragraph in the case where the provisions of paragraph (1) are applied to the payment of the consideration for the purchase of over-the-counter drugs, etc. by the resident referred to in that paragraph made within the period from January 1, 2022 to the date specified by Cabinet Order within the period from that day to December 30, 2026, the phrase "particularly highly substitutable for drugs for medical care (excluding pharmaceuticals whose use is found to be of low effectiveness in rationalizing the cost of medical care benefits under medical insurance)" in item (i) of that paragraph is deemed to be replaced with "particularly highly substitutable for drugs for medical care".
machine translation, not official
**第四項** 第一項の規定により所得税法第七十三条の規定を適用する場合における同法第百二十条第四項及び第五項（これらの規定を同法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）の規定の適用については、同法第百二十条第四項中「次に掲げる書類」とあるのは「当該居住者がその年中に行つた租税特別措置法第四十一条の十七第一項（特定一般用医薬品等購入費を支払つた場合の医療費控除の特例）に規定する取組（次項において「取組」という。）の名称、当該申告書に記載した医療費控除を受ける金額の計算の基礎となる同条第一項に規定する特定一般用医薬品等購入費（次項において「特定一般用医薬品等購入費」という。）の額その他の財務省令で定める事項の記載がある明細書」と、同条第五項中「前項第一号に掲げる書類」とあるのは「前項に規定する明細書に記載された取組につき当該居住者がその年中にその取組を行つたことを明らかにする書類（当該居住者の氏名、当該居住者が当該取組を行つた年その他の財務省令で定める事項の記載があるものに限る。）及び当該明細書」と、「医療費に」とあるのは「特定一般用医薬品等購入費に」と、「証する書類」とあるのは「証する書類（その領収をした金額のうち、特定一般用医薬品等購入費に該当するものの金額が明らかにされているものに限る。）」と、「当該書類」とあるのは「これらの書類」とする。
art-41-17/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-4
With regard to the application of the provisions of Article 120, paragraphs (4) and (5) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of that Act) in the case where the provisions of Article 73 of that Act are applied pursuant to the provisions of paragraph (1), the phrase "the following documents" in Article 120, paragraph (4) of that Act is deemed to be replaced with "a written statement stating the name of the initiative prescribed in Article 41-17, paragraph (1) (Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid) of the Act on Special Measures Concerning Taxation that the resident undertook during that year (referred to as the "initiative" in the following paragraph), the amount of the cost of purchasing specified over-the-counter drugs, etc. prescribed in paragraph (1) of that Article (referred to as the "cost of purchasing specified over-the-counter drugs, etc." in the following paragraph) that forms the basis for calculating the amount of the medical expense deduction to be taken as stated in the return, and other matters specified by Order of the Ministry of Finance", the phrase "the document set forth in item (i) of the preceding paragraph" in paragraph (5) of that Article is deemed to be replaced with "a document evidencing that the resident undertook during that year the initiative stated in the written statement prescribed in the preceding paragraph (limited to one stating the name of the resident, the year in which the resident undertook the initiative, and other matters specified by Order of the Ministry of Finance), and that written statement", the phrase "the medical expenses" is deemed to be replaced with "the cost of purchasing specified over-the-counter drugs, etc.", the phrase "documents evidencing" is deemed to be replaced with "documents (limited to those that make clear, of the amount received, the amount falling under the cost of purchasing specified over-the-counter drugs, etc.) evidencing", and the phrase "that document" is deemed to be replaced with "these documents".
machine translation, not official
**第五項** 前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-41-17/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-5
Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
machine translation, not official
### 第四十一条の十八（政治活動に関する寄附をした場合の寄附金控除の特例又は所得税額の特別控除） — Special Provisions on Donation Deduction or Special Income Tax Credit Where a Donation Related to Political Activities Is Made
caption: machine translation, not official
art-41-18 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18 · https://japanlaw.org/l/332AC0000000026/art-41-18
**第一項** 個人が、政治資金規正法の一部を改正する法律（平成六年法律第四号）の施行の日から令和十一年十二月三十一日までの期間（次項において「指定期間」という。）内に、政治資金規正法（昭和二十三年法律第百九十四号）第四条第四項に規定する政治活動に関する寄附（同法の規定に違反することとなるもの、その寄附をした者に特別の利益が及ぶと認められるもの及び公職の候補者（同法第三条第四項に規定する公職の候補者をいう。）が特定政党支部（同条第二項に規定する政党の支部で公職選挙法（昭和二十五年法律第百号）第十二条に規定する選挙区の区域又は選挙の行われる区域を単位として設けられるもののうちその代表者が当該公職の候補者であるものをいう。）に対してするものを除く。次項において「政治活動に関する寄附」という。）をした場合には、当該寄附に係る支出金のうち、次に掲げる団体に対するもの（第一号又は第二号に掲げる団体に対する寄附に係る支出金にあつては、当該支出金を支出した年分の所得税につき次項の規定の適用を受ける場合には当該支出金を除き、第四号ロに掲げる団体に対する寄附に係る支出金にあつては、その団体が推薦し、又は支持する者が、公職選挙法第八十六条から第八十六条の四までの規定により同号ロの候補者として届出のあつた日の属する年及びその前年中にされたものに限る。）で政治資金規正法第十二条又は第十七条の規定による報告書により報告されたもの及び同号イに規定する公職の候補者として公職選挙法第八十六条、第八十六条の三又は第八十六条の四の規定により届出のあつた者に対し当該公職に係る選挙運動に関してされたもので同法第百八十九条の規定による報告書により報告されたものは、所得税法第七十八条第二項に規定する特定寄附金とみなして、同法の規定を適用する。
art-41-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1
Where an individual has made a donation related to political activities prescribed in Article 4, paragraph (4) of the Political Funds Control Act (Act No. 194 of 1948) (excluding a donation that would violate the provisions of that Act, a donation that is found to confer a special benefit on the person who made it, and a donation made by a candidate for public office (meaning a candidate for public office prescribed in Article 3, paragraph (4) of that Act) to a specified political party branch (meaning, among the branches of political parties prescribed in paragraph (2) of that Article that are established for each electoral district prescribed in Article 12 of the Public Offices Election Act (Act No. 100 of 1950) or for each area in which an election is held, a branch whose representative is that candidate for public office); referred to as a "donation related to political activities" in the following paragraph) within the period from the effective date of the Act Partially Amending the Political Funds Control Act (Act No. 4 of 1994) to December 31, 2029 (referred to as the "designated period" in the following paragraph), out of the expenditures pertaining to the donation, those made to the following organizations (for expenditures pertaining to donations to an organization listed in item (i) or item (ii), excluding those expenditures where the provisions of the following paragraph are applied to income tax for the year in which they were expended, and for expenditures pertaining to donations to an organization listed in item (iv), (b), limited to those made during the year that includes the day on which a notification was filed, pursuant to the provisions of Articles 86 through 86-4 of the Public Offices Election Act, for the person recommended or supported by that organization as a candidate referred to in (b) of that item, and during the preceding year) which have been reported in a report under the provisions of Article 12 or Article 17 of the Political Funds Control Act, and those made in connection with the election campaign for public office to a person for whom a notification was filed, pursuant to the provisions of Article 86, Article 86-3 or Article 86-4 of the Public Offices Election Act, as a candidate for that public office prescribed in item (iv), (a), which have been reported in a report under the provisions of Article 189 of that Act, are deemed to be specified donations prescribed in Article 78, paragraph (2) of the Income Tax Act, and the provisions of that Act apply.
machine translation, not official
**一** 政治資金規正法第三条第二項に規定する政党
art-41-18/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-1
a political party prescribed in Article 3, paragraph (2) of the Political Funds Control Act;
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**二** 政治資金規正法第五条第一項第二号に掲げる政治資金団体
art-41-18/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-2
a political fund organization listed in Article 5, paragraph (1), item (ii) of the Political Funds Control Act;
machine translation, not official
**三** 政治資金規正法第三条第一項第一号に掲げる団体で、衆議院議員若しくは参議院議員が主宰するもの又はその主要な構成員が衆議院議員若しくは参議院議員であるもの（同法第五条第一項第一号に掲げる団体を含む。）
art-41-18/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-3
an organization listed in Article 3, paragraph (1), item (i) of the Political Funds Control Act that is presided over by a member of the House of Representatives or a member of the House of Councillors, or whose principal members are members of the House of Representatives or members of the House of Councillors (including an organization listed in Article 5, paragraph (1), item (i) of that Act);
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**四** 政治資金規正法第三条第一項第二号に掲げる団体のうち次に掲げるもの
art-41-18/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-4
among organizations listed in Article 3, paragraph (1), item (ii) of the Political Funds Control Act, the following:
machine translation, not official
**イ** 衆議院議員、参議院議員、都道府県の議会の議員、都道府県知事又は地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項の指定都市の議会の議員若しくは市長の職（ロにおいて「公職」という。）にある者を推薦し、又は支持することを本来の目的とするもの
art-41-18/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-4/sub-1
an organization whose original purpose is to recommend or support a person holding the office of a member of the House of Representatives, a member of the House of Councillors, a member of the assembly of a prefecture, a prefectural governor, or a member of the assembly or the mayor of a designated city referred to in Article 252-19, paragraph (1) of the Local Autonomy Act (Act No. 67 of 1947) (referred to as "public office" in (b));
machine translation, not official
**ロ** 特定の公職の候補者（公職選挙法第八十六条から第八十六条の四までの規定による届出により公職の候補者となつた者をいう。）又は当該公職の候補者となろうとする者を推薦し、又は支持することを本来の目的とするもの（イに掲げるものを除く。）
art-41-18/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-4/sub-2
an organization whose original purpose is to recommend or support a candidate for a specific public office (meaning a person who has become a candidate for public office by a notification under the provisions of Articles 86 through 86-4 of the Public Offices Election Act) or a person who seeks to become that candidate for public office (excluding an organization listed in (a)).
machine translation, not official
**第二項** 個人が指定期間内に支出した前項第一号又は第二号に掲げる団体に対する政治活動に関する寄附に係る支出金で、政治資金規正法第十二条又は第十七条の規定による報告書により報告されたもの（以下この項において「政党等に対する寄附金」という。）については、その年中に支出した当該政党等に対する寄附金の額の合計額（当該合計額にその年中に支出した特定寄附金等の金額（所得税法第七十八条第二項に規定する特定寄附金の額及び前項の規定により当該特定寄附金とみなされたものの額並びに次条第二項に規定する特定非営利活動に関する寄附金の額並びに第四十一条の十八の四第一項に規定する控除対象特定新規株式の取得に要した金額として同項に規定する政令で定める金額の合計額をいう。以下この項において同じ。）を加算した金額が、当該個人のその年分の総所得金額、退職所得金額及び山林所得金額の合計額の百分の四十に相当する金額を超える場合には、当該百分の四十に相当する金額から当該特定寄附金等の金額を控除した残額）が二千円（その年中に支出した当該特定寄附金等の金額がある場合には、二千円から当該特定寄附金等の金額を控除した残額）を超える場合には、その年分の所得税の額から、その超える金額の百分の三十に相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。この場合において、当該控除する金額が、当該個人のその年分の所得税の額の百分の二十五に相当する金額を超えるときは、当該控除する金額は、当該百分の二十五に相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を限度とする。
art-41-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-2
With respect to expenditures pertaining to donations related to political activities to an organization listed in item (i) or item (ii) of the preceding paragraph, expended by an individual within the designated period, which have been reported in a report under the provisions of Article 12 or Article 17 of the Political Funds Control Act (hereinafter referred to in this paragraph as "donations to political parties, etc."), where the total amount of donations to political parties, etc. expended during the year (where the amount obtained by adding to that total amount the amount of specified donations, etc. expended during the year (meaning the sum of the amount of specified donations prescribed in Article 78, paragraph (2) of the Income Tax Act, the amount of those deemed to be specified donations pursuant to the provisions of the preceding paragraph, the amount of donations for specified non-profit activities prescribed in paragraph (2) of the following Article, and the amount specified by Cabinet Order prescribed in Article 41-18-4, paragraph (1) as the amount required for the acquisition of deductible specified new shares prescribed in that paragraph; hereinafter the same applies in this paragraph) exceeds the amount equivalent to 40 percent of the sum of the amount of gross income, the amount of retirement income and the amount of timber income of the individual for that year, the balance after deducting the amount of the specified donations, etc. from that amount equivalent to 40 percent) exceeds 2,000 yen (where there is an amount of specified donations, etc. expended during the year, the balance after deducting the amount of the specified donations, etc. from 2,000 yen), the amount equivalent to 30 percent of the excess amount (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) is deducted from the amount of income tax for that year. In this case, if the amount to be deducted exceeds the amount equivalent to 25 percent of the amount of income tax of the individual for that year, the amount to be deducted is limited to that amount equivalent to 25 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down).
machine translation, not official
**第三項** 前項の規定は、確定申告書に、同項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、財務省令で定めるところにより、当該金額の計算に関する明細書、当該計算の基礎となる金額その他の事項を証する書類の添付がある場合に限り、適用する。
art-41-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-3
The provisions of the preceding paragraph apply only where the final return contains a statement concerning the deduction with regard to the amount to be deducted under the provisions of that paragraph and, pursuant to the provisions of Order of the Ministry of Finance, has attached to it a written statement concerning the calculation of that amount and documents evidencing the amounts forming the basis of that calculation and other matters.
machine translation, not official
**第四項** 所得税法第九十二条第二項の規定は、第二項の規定による控除をすべき金額について準用する。この場合において、同条第二項中「前項の規定による控除」とあるのは「前項及び租税特別措置法第四十一条の十八第二項（政治活動に関する寄附をした場合の所得税額の特別控除）の規定による控除」と、「当該控除をすべき金額」とあるのは「これらの控除をすべき金額の合計額」と読み替えるものとする。
art-41-18/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-4
The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under the provisions of paragraph (2). In this case, the phrase "credit under the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "credit under the preceding paragraph and Article 41-18, paragraph (2) (Special Income Tax Credit Where a Donation Related to Political Activities Is Made) of the Act on Special Measures Concerning Taxation", and the phrase "the amount allowed as a credit" is deemed to be replaced with "the total of the amounts allowed as these credits".
machine translation, not official
**第五項** その年分の所得税について第二項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第四十一条の十八第二項（政治活動に関する寄附をした場合の所得税額の特別控除）」とする。
art-41-18/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-5
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (2) are applied to income tax for the year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 41-18, paragraph (2) (Special Income Tax Credit Where a Donation Related to Political Activities Is Made) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第六項** 前三項に定めるもののほか、第二項の規定の適用に関し必要な事項は、政令で定める。
art-41-18/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-6
Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (2).
machine translation, not official
### 第四十一条の十八の二（認定特定非営利活動法人等に寄附をした場合の寄附金控除の特例又は所得税額の特別控除） — Special Provisions on Donation Deduction or Special Income Tax Credit Where a Donation Is Made to a Certified Specified Nonprofit Corporation, etc.
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art-41-18-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2
**第一項** 個人が、認定特定非営利活動法人等（特定非営利活動促進法（平成十年法律第七号）第二条第三項に規定する認定特定非営利活動法人及び同条第四項に規定する特例認定特定非営利活動法人をいう。以下この条において同じ。）に対し、当該認定特定非営利活動法人等の行う同法第二条第一項に規定する特定非営利活動（次項において「特定非営利活動」という。）に係る事業に関連する寄附（その寄附をした者に特別の利益が及ぶと認められるもの及び出資に関する業務に充てられることが明らかなものを除く。以下この項及び次項において同じ。）をした場合（当該寄附に係る支出金を支出した年分の所得税につき次項の規定の適用を受ける場合を除く。）には、当該寄附に係る支出金は、所得税法第七十八条第二項に規定する特定寄附金とみなして、同法の規定を適用する。
art-41-18-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-1
Where an individual has made, to a certified specified nonprofit corporation, etc. (meaning a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of the Act on Promotion of Specified Non-profit Activities (Act No. 7 of 1998) and a special certified specified nonprofit corporation prescribed in paragraph (4) of that Article; hereinafter the same applies in this Article), a donation related to a project pertaining to specified non-profit activities prescribed in Article 2, paragraph (1) of that Act (referred to as "specified non-profit activities" in the following paragraph) conducted by the certified specified nonprofit corporation, etc. (excluding a donation that is found to confer a special benefit on the person who made it and a donation that is clearly to be used for operations related to investment; hereinafter the same applies in this paragraph and the following paragraph) (excluding the case where the provisions of the following paragraph are applied to income tax for the year in which the expenditure pertaining to the donation was made), the expenditure pertaining to the donation is deemed to be a specified donation prescribed in Article 78, paragraph (2) of the Income Tax Act, and the provisions of that Act apply.
machine translation, not official
**第二項** 個人が認定特定非営利活動法人等に対して支出した当該認定特定非営利活動法人等の行う特定非営利活動に係る事業に関連する寄附に係る支出金（以下この項において「特定非営利活動に関する寄附金」という。）については、その年中に支出した当該特定非営利活動に関する寄附金の額の合計額（当該合計額にその年中に支出した特定寄附金等の金額（所得税法第七十八条第二項に規定する特定寄附金の額及び前条第一項の規定により当該特定寄附金とみなされたものの額並びに第四十一条の十八の四第一項に規定する控除対象特定新規株式の取得に要した金額として同項に規定する政令で定める金額の合計額をいう。以下この項において同じ。）を加算した金額が、当該個人のその年分の総所得金額、退職所得金額及び山林所得金額の合計額の百分の四十に相当する金額を超える場合には、当該百分の四十に相当する金額から当該特定寄附金等の金額を控除した残額）が二千円（その年中に支出した当該特定寄附金等の金額がある場合には、二千円から当該特定寄附金等の金額を控除した残額）を超える場合には、その年分の所得税の額から、その超える金額の百分の四十に相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。この場合において、当該控除する金額が、当該個人のその年分の所得税の額の百分の二十五に相当する金額（次条第一項の規定の適用がある場合には、当該百分の二十五に相当する金額から同項の規定により控除する金額を控除した残額。以下この項において同じ。）を超えるときは、当該控除する金額は、当該百分の二十五に相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を限度とする。
art-41-18-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-2
With respect to expenditures pertaining to donations related to a project pertaining to specified non-profit activities conducted by a certified specified nonprofit corporation, etc., expended by an individual to that certified specified nonprofit corporation, etc. (hereinafter referred to in this paragraph as "donations for specified non-profit activities"), where the total amount of donations for specified non-profit activities expended during the year (where the amount obtained by adding to that total amount the amount of specified donations, etc. expended during the year (meaning the sum of the amount of specified donations prescribed in Article 78, paragraph (2) of the Income Tax Act, the amount of those deemed to be specified donations pursuant to the provisions of paragraph (1) of the preceding Article, and the amount specified by Cabinet Order prescribed in Article 41-18-4, paragraph (1) as the amount required for the acquisition of deductible specified new shares prescribed in that paragraph; hereinafter the same applies in this paragraph) exceeds the amount equivalent to 40 percent of the sum of the amount of gross income, the amount of retirement income and the amount of timber income of the individual for that year, the balance after deducting the amount of the specified donations, etc. from that amount equivalent to 40 percent) exceeds 2,000 yen (where there is an amount of specified donations, etc. expended during the year, the balance after deducting the amount of the specified donations, etc. from 2,000 yen), the amount equivalent to 40 percent of the excess amount (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) is deducted from the amount of income tax for that year. In this case, if the amount to be deducted exceeds the amount equivalent to 25 percent of the amount of income tax of the individual for that year (where the provisions of paragraph (1) of the following Article apply, the balance after deducting the amount to be deducted under the provisions of that paragraph from that amount equivalent to 25 percent; hereinafter the same applies in this paragraph), the amount to be deducted is limited to that amount equivalent to 25 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down).
machine translation, not official
**第三項** 前項の規定は、確定申告書に、同項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、財務省令で定めるところにより、当該金額の計算に関する明細書、当該計算の基礎となる金額その他の事項を証する書類の添付がある場合に限り、適用する。
art-41-18-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-3
The provisions of the preceding paragraph apply only where the final return contains a statement concerning the deduction with regard to the amount to be deducted under the provisions of that paragraph and, pursuant to the provisions of Order of the Ministry of Finance, has attached to it a written statement concerning the calculation of that amount and documents evidencing the amounts forming the basis of that calculation and other matters.
machine translation, not official
**第四項** 所得税法第九十二条第二項の規定は、第二項の規定による控除をすべき金額について準用する。この場合において、同条第二項中「前項の規定による控除」とあるのは「前項及び租税特別措置法第四十一条の十八の二第二項（認定特定非営利活動法人等に寄附をした場合の所得税額の特別控除）の規定による控除」と、「当該控除をすべき金額」とあるのは「これらの控除をすべき金額の合計額」と読み替えるものとする。
art-41-18-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-4
The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under the provisions of paragraph (2). In this case, the phrase "credit under the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "credit under the preceding paragraph and Article 41-18-2, paragraph (2) (Special Income Tax Credit Where a Donation Is Made to a Certified Specified Nonprofit Corporation, etc.) of the Act on Special Measures Concerning Taxation", and the phrase "the amount allowed as a credit" is deemed to be replaced with "the total of the amounts allowed as these credits".
machine translation, not official
**第五項** その年分の所得税について第二項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第四十一条の十八の二第二項（認定特定非営利活動法人等に寄附をした場合の所得税額の特別控除）」とする。
art-41-18-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-5
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (2) are applied to income tax for the year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 41-18-2, paragraph (2) (Special Income Tax Credit Where a Donation Is Made to a Certified Specified Nonprofit Corporation, etc.) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第六項** 前三項に定めるもののほか、第二項の規定の適用に関し必要な事項は、政令で定める。
art-41-18-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-6
Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (2).
machine translation, not official
### 第四十一条の十八の三（公益社団法人等に寄附をした場合の所得税額の特別控除） — Special Income Tax Credit Where a Donation Is Made to an Incorporated Public Interest Association, etc.
caption: machine translation, not official
art-41-18-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3
**第一項** 個人が支出した所得税法第七十八条第二項に規定する特定寄附金のうち、次に掲げるもの（同条第一項の規定の適用を受けるものを除く。以下この項において「税額控除対象寄附金」という。）については、その年中に支出した税額控除対象寄附金の額の合計額（その年中に支出した特定寄附金等の金額（同条第二項に規定する特定寄附金の額及び第四十一条の十八第一項又は前条第一項の規定により当該特定寄附金とみなされたものの額並びに次条第一項に規定する控除対象特定新規株式の取得に要した金額として同項に規定する政令で定める金額の合計額をいう。以下この項において同じ。）が、当該個人のその年分の総所得金額、退職所得金額及び山林所得金額の合計額の百分の四十に相当する金額を超える場合には、当該百分の四十に相当する金額から所得控除対象寄附金の額（当該特定寄附金等の金額から税額控除対象寄附金の額の合計額を控除した残額をいう。以下この項において同じ。）を控除した残額）が二千円（その年中に支出した当該所得控除対象寄附金の額がある場合には、二千円から当該所得控除対象寄附金の額を控除した残額）を超える場合には、その年分の所得税の額から、その超える金額の百分の四十に相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。この場合において、当該控除する金額が、当該個人のその年分の所得税の額の百分の二十五に相当する金額を超えるときは、当該控除する金額は、当該百分の二十五に相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を限度とする。
art-41-18-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1
With respect to the specified donations prescribed in Article 78, paragraph (2) of the Income Tax Act expended by an individual that are listed below (excluding those to which the provisions of paragraph (1) of that Article are applied; hereinafter referred to in this paragraph as "donations eligible for tax credit"), where the total amount of donations eligible for tax credit expended during the year (where the amount of specified donations, etc. expended during the year (meaning the sum of the amount of specified donations prescribed in paragraph (2) of that Article, the amount of those deemed to be specified donations pursuant to the provisions of Article 41-18, paragraph (1) or paragraph (1) of the preceding Article, and the amount specified by Cabinet Order prescribed in paragraph (1) of the following Article as the amount required for the acquisition of deductible specified new shares prescribed in that paragraph; hereinafter the same applies in this paragraph) exceeds the amount equivalent to 40 percent of the sum of the amount of gross income, the amount of retirement income and the amount of timber income of the individual for that year, the balance after deducting the amount of donations eligible for income deduction (meaning the balance after deducting the total amount of donations eligible for tax credit from the amount of the specified donations, etc.; hereinafter the same applies in this paragraph) from that amount equivalent to 40 percent) exceeds 2,000 yen (where there is an amount of donations eligible for income deduction expended during the year, the balance after deducting the amount of donations eligible for income deduction from 2,000 yen), the amount equivalent to 40 percent of the excess amount (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) is deducted from the amount of income tax for that year. In this case, if the amount to be deducted exceeds the amount equivalent to 25 percent of the amount of income tax of the individual for that year, the amount to be deducted is limited to that amount equivalent to 25 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down).
machine translation, not official
**一** 次に掲げる法人（その運営組織及び事業活動が適正であること並びに市民から支援を受けていることにつき政令で定める要件を満たすものに限る。）に対する寄附金
art-41-18-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-1
donations to the following corporations (limited to those that satisfy the requirements specified by Cabinet Order regarding the appropriateness of their operational organization and business activities and the receipt of support from citizens):
machine translation, not official
**イ** 公益社団法人及び公益財団法人
art-41-18-3/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-1/sub-1
incorporated public interest associations and incorporated public interest foundations;
machine translation, not official
**ロ** 私立学校法（昭和二十四年法律第二百七十号）第三条に規定する学校法人及び同法第百五十二条第五項の規定により設立された法人
art-41-18-3/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-1/sub-2
school corporations prescribed in Article 3 of the Private Schools Act (Act No. 270 of 1949) and corporations established pursuant to the provisions of Article 152, paragraph (5) of that Act;
machine translation, not official
**ハ** 社会福祉法人
art-41-18-3/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-1/sub-3
social welfare corporations;
machine translation, not official
**ニ** 更生保護法人
art-41-18-3/par-1/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-1/sub-4
offender rehabilitation corporations.
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**二** 次に掲げる法人（その運営組織及び事業活動が適正であること並びに市民から支援を受けていることにつき政令で定める要件を満たすものに限る。）に対する寄附金のうち、学生に対する修学の支援のための事業に充てられることが確実であるものとして政令で定めるもの
art-41-18-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-2
among donations to the following corporations (limited to those that satisfy the requirements specified by Cabinet Order regarding the appropriateness of their operational organization and business activities and the receipt of support from citizens), those specified by Cabinet Order as being certain to be used for projects to support students in their studies:
machine translation, not official
**イ** 国立大学法人
art-41-18-3/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-2/sub-1
national university corporations;
machine translation, not official
**ロ** 公立大学法人
art-41-18-3/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-2/sub-2
public university corporations;
machine translation, not official
**ハ** 独立行政法人国立高等専門学校機構及び独立行政法人日本学生支援機構
art-41-18-3/par-1/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-2/sub-3
the Independent Administrative Agency National Institute of Technology and the Independent Administrative Agency Japan Student Services Organization.
machine translation, not official
**三** 次に掲げる法人（その運営組織及び事業活動が適正であること並びに市民から支援を受けていることにつき政令で定める要件を満たすものに限る。）に対する寄附金のうち、学生又は不安定な雇用状態にある研究者に対するこれらの者が行う研究への助成又は研究者としての能力の向上のための事業に充てられることが確実であるものとして政令で定めるもの
art-41-18-3/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-3
among donations to the following corporations (limited to those that satisfy the requirements specified by Cabinet Order regarding the appropriateness of their operational organization and business activities and the receipt of support from citizens), those specified by Cabinet Order as being certain to be used for projects for grants to students or researchers in unstable employment for research conducted by them, or for projects to improve their abilities as researchers:
machine translation, not official
**イ** 国立大学法人及び大学共同利用機関法人
art-41-18-3/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-3/sub-1
national university corporations and inter-university research institute corporations;
machine translation, not official
**ロ** 公立大学法人
art-41-18-3/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-3/sub-2
public university corporations;
machine translation, not official
**ハ** 独立行政法人国立高等専門学校機構
art-41-18-3/par-1/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-3/sub-3
the Independent Administrative Agency National Institute of Technology.
machine translation, not official
**第二項** 前項の規定は、確定申告書に、同項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、財務省令で定めるところにより、当該金額の計算に関する明細書、当該計算の基礎となる金額その他の事項を証する書類の添付がある場合に限り、適用する。
art-41-18-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-2
The provisions of the preceding paragraph apply only where the final return contains a statement concerning the deduction with regard to the amount to be deducted under the provisions of that paragraph and, pursuant to the provisions of Order of the Ministry of Finance, has attached to it a written statement concerning the calculation of that amount and documents evidencing the amounts forming the basis of that calculation and other matters.
machine translation, not official
**第三項** 所得税法第九十二条第二項の規定は、第一項の規定による控除をすべき金額について準用する。この場合において、同条第二項中「前項の規定による控除」とあるのは「前項及び租税特別措置法第四十一条の十八の三第一項（公益社団法人等に寄附をした場合の所得税額の特別控除）の規定による控除」と、「当該控除をすべき金額」とあるのは「これらの控除をすべき金額の合計額」と読み替えるものとする。
art-41-18-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-3
The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under the provisions of paragraph (1). In this case, the phrase "credit under the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "credit under the preceding paragraph and Article 41-18-3, paragraph (1) (Special Income Tax Credit Where a Donation Is Made to an Incorporated Public Interest Association, etc.) of the Act on Special Measures Concerning Taxation", and the phrase "the amount allowed as a credit" is deemed to be replaced with "the total of the amounts allowed as these credits".
machine translation, not official
**第四項** その年分の所得税について第一項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第四十一条の十八の三第一項（公益社団法人等に寄附をした場合の所得税額の特別控除）」とする。
art-41-18-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-4
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (1) are applied to income tax for the year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 41-18-3, paragraph (1) (Special Income Tax Credit Where a Donation Is Made to an Incorporated Public Interest Association, etc.) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第五項** 前三項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-41-18-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-5
Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
machine translation, not official
### 第四十一条の十八の四（特定新規中小会社が発行した株式を取得した場合の課税の特例） — Special Provisions on Taxation Where Shares Issued by a Specified New Small and Medium-Sized Company Are Acquired
caption: machine translation, not official
art-41-18-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-4
**第一項** 居住者又は恒久的施設を有する非居住者が、次の各号に掲げる株式会社（以下この項において「特定新規中小会社」という。）の区分に応じ当該各号に定める株式（以下この項において「特定新規株式」という。）を払込み（当該株式の発行に際してするものに限る。以下この項及び次項において同じ。）により取得（第二十九条の二第一項本文の規定の適用を受けるものを除く。以下この項及び次項において同じ。）をした場合において、当該居住者又は恒久的施設を有する非居住者（当該取得をした日においてその者を判定の基礎となる株主として選定した場合に当該特定新規中小会社が法人税法第二条第十号に規定する同族会社に該当することとなるときにおける当該株主その他の政令で定める者であつたものを除く。）がその年中に当該払込みにより取得をした特定新規株式（その年十二月三十一日において有するものとして政令で定めるものに限る。以下この条において「控除対象特定新規株式」という。）の取得に要した金額として政令で定める金額（当該金額の合計額が八百万円を超える場合には、八百万円）については、所得税法第七十八条（同法第百六十五条第一項の規定により準じて計算する場合を含む。）の規定を適用することができる。この場合において、同法第七十八条第一項中「支出した場合」とあるのは「支出した場合又は租税特別措置法第四十一条の十八の四第一項（特定新規中小会社が発行した株式を取得した場合の課税の特例）に規定する特定新規株式を同項に規定する払込みにより取得（同項に規定する取得をいう。以下この項において同じ。）をした場合」と、同項第一号中「の額」とあるのは「の額及びその年中に取得をした租税特別措置法第四十一条の十八の四第一項に規定する控除対象特定新規株式の取得に要した金額として同項に規定する政令で定める金額」と、同条第三項中「控除は」とあるのは「控除（租税特別措置法第四十一条の十八の四第一項の規定による控除を含む。）は」とする。
art-41-18-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1
Where a resident or nonresident who has a permanent establishment has acquired (excluding an acquisition to which the provisions of the main clause of Article 29-2, paragraph (1) are applied; hereinafter the same applies in this paragraph and the following paragraph) by payment (limited to payment made upon the issuance of the shares; hereinafter the same applies in this paragraph and the following paragraph) the shares specified in the following items (hereinafter referred to in this paragraph as "specified new shares") according to the category of stock company listed in each of those items (hereinafter referred to in this paragraph as a "specified new small and medium-sized company"), the resident or nonresident who has a permanent establishment (excluding a person who, on the day of that acquisition, was such a shareholder in the case where the specified new small and medium-sized company would fall under a family company prescribed in Article 2, item (x) of the Corporation Tax Act if that person were selected as a shareholder forming the basis for the determination, or any other person specified by Cabinet Order) may apply the provisions of Article 78 of the Income Tax Act (including where the calculation is made in accordance with that Article pursuant to the provisions of Article 165, paragraph (1) of that Act) with respect to the amount specified by Cabinet Order as the amount required for the acquisition of the specified new shares acquired by that payment during that year (limited to those specified by Cabinet Order as being held on December 31 of that year; hereinafter referred to in this Article as "deductible specified new shares") (where the total of those amounts exceeds 8,000,000 yen, 8,000,000 yen). In this case, the phrase "makes a specified donation" in Article 78, paragraph (1) of that Act is deemed to be replaced with "makes a specified donation, or acquires (meaning the acquisition prescribed in Article 41-18-4, paragraph (1) (Special Provisions on Taxation Where Shares Issued by a Specified New Small and Medium-Sized Company Are Acquired) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph) the specified new shares prescribed in that paragraph by payment prescribed in that paragraph", the phrase "specified donations made during the year" in item (i) of that paragraph is deemed to be replaced with "specified donations made during the year and the amount specified by Cabinet Order prescribed in Article 41-18-4, paragraph (1) of the Act on Special Measures Concerning Taxation as the amount required for the acquisition of the deductible specified new shares prescribed in that paragraph acquired during the year", and the phrase "A deduction under paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with "A deduction under paragraph (1) (including a deduction under the provisions of Article 41-18-4, paragraph (1) of the Act on Special Measures Concerning Taxation)".
machine translation, not official
**一** 中小企業等経営強化法第六条に規定する特定新規中小企業者に該当する株式会社（その設立の日以後の期間が一年未満のものその他の財務省令で定めるものに限る。） 当該株式会社により発行される株式
art-41-18-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1/item-1
a stock company that falls under a specified new small and medium sized enterprise prescribed in Article 6 of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (limited to one specified by Order of the Ministry of Finance, such as one for which the period from the day of its establishment is less than one year): shares issued by that stock company;
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**二** 内国法人のうちその設立の日以後五年を経過していない株式会社（第三十七条の十三第一項第二号に規定する中小企業者に該当する会社であることその他の財務省令で定める要件を満たすものに限る。） 当該株式会社により発行される株式で同号イ又はロに掲げるもの
art-41-18-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1/item-2
a stock company among domestic corporations for which five years have not elapsed since the day of its establishment (limited to one that satisfies the requirements specified by Order of the Ministry of Finance, such as being a company that falls under a small and medium sized enterprise prescribed in Article 37-13, paragraph (1), item (ii)): shares issued by that stock company that are listed in (a) or (b) of that item;
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**三** 第三十七条の十三第一項第三号に掲げる指定会社 当該指定会社により発行される株式
art-41-18-4/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1/item-3
a designated company listed in Article 37-13, paragraph (1), item (iii): shares issued by that designated company;
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**四** 国家戦略特別区域法第二十七条の五に規定する株式会社 当該株式会社により発行される株式で国家戦略特別区域法及び構造改革特別区域法の一部を改正する法律（平成二十七年法律第五十六号）附則第一条第一号に掲げる規定の施行の日から令和十一年三月三十一日までの間に発行されるもの
art-41-18-4/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1/item-4
a stock company prescribed in Article 27-5 of the National Strategic Special Zones Act: shares issued by that stock company during the period from the effective date of the provisions listed in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the National Strategic Special Zones Act and the Act on Special Districts for Structural Reform (Act No. 56 of 2015) to March 31, 2029;
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**五** 内国法人のうち地域再生法第十六条に規定する事業を行う同条に規定する株式会社 当該株式会社により発行される株式で地域再生法の一部を改正する法律（平成三十年法律第三十八号）の施行の日から令和十一年三月三十一日までの間に発行されるもの
art-41-18-4/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1/item-5
a stock company, among domestic corporations, prescribed in Article 16 of the Local Revitalization Act that conducts the business prescribed in that Article: shares issued by that stock company during the period from the effective date of the Act Partially Amending the Local Revitalization Act (Act No. 38 of 2018) to March 31, 2029.
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**第二項** 前項の規定の適用を受けた控除対象特定新規株式及び当該控除対象特定新規株式と同一銘柄の株式で、その適用を受けた年中に払込みにより取得をしたものについては、第三十七条の十三第一項の規定又は同条第三項若しくは第六項（これらの規定を同条第九項第二号において準用する場合を含む。）の規定及び第三十七条の十三の二第一項の規定又は同条第四項において準用する第三十七条の十三第三項若しくは第六項（これらの規定を同条第九項第二号において準用する場合を含む。）の規定は、適用しない。
art-41-18-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-2
With respect to deductible specified new shares to which the provisions of the preceding paragraph have been applied and shares of the same class as those deductible specified new shares that were acquired by payment during the year in which those provisions were applied, the provisions of Article 37-13, paragraph (1) or the provisions of paragraph (3) or paragraph (6) of that Article (including as applied mutatis mutandis pursuant to paragraph (9), item (ii) of that Article) and the provisions of Article 37-13-2, paragraph (1) or the provisions of Article 37-13, paragraph (3) or paragraph (6) as applied mutatis mutandis pursuant to paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (9), item (ii) of that Article) do not apply.
machine translation, not official
**第三項** 第一項の規定の適用を受けた場合における控除対象特定新規株式と同一銘柄の株式の取得価額の計算の特例その他前二項の規定の適用に関し必要な事項は、政令で定める。
art-41-18-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-3
Special provisions on the calculation of the acquisition cost of shares of the same class as deductible specified new shares in the case where the provisions of paragraph (1) have been applied, and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
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### 第四十一条の十九（特定の基準所得金額の課税の特例） — Special Provisions on Taxation on Specified Base Income Amounts
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art-41-19 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19 · https://japanlaw.org/l/332AC0000000026/art-41-19
**第一項** 個人でその者のその年分の基準所得金額が三億三千万円を超えるもの（第四項において「特例対象者」という。）については、当該超える部分の金額の百分の二十二・五に相当する金額からその年分の基準所得税額を控除した金額に相当する所得税を課する。
art-41-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-1
For an individual whose base income amount for the year exceeds 330,000,000 yen (referred to as a "special eligible person" in paragraph (4)), income tax is imposed in an amount equivalent to the amount obtained by deducting the base income tax amount for that year from the amount equivalent to 22.5 percent of the amount of that excess portion.
machine translation, not official
**第二項** 前項に規定する基準所得金額とは、次に掲げる金額の合計額をいう。
art-41-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2
The base income amount prescribed in the preceding paragraph means the sum of the following amounts:
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**一** 第八条の五第一項の規定の適用がないものとして計算した所得税法第二十二条（同法第百六十五条第一項の規定により準じて計算する場合を含む。）に規定する総所得金額、退職所得金額及び山林所得金額の合計額（次号から第九号までに掲げる金額を除く。）
art-41-19/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-1
the sum of the amount of gross income, the amount of retirement income and the amount of timber income prescribed in Article 22 of the Income Tax Act (including where the calculation is made in accordance with that Article pursuant to the provisions of Article 165, paragraph (1) of that Act), calculated as if the provisions of Article 8-5, paragraph (1) did not apply (excluding the amounts listed in the following item through item (ix));
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**二** 第八条の五第一項の規定の適用がないものとして計算した第八条の四第一項に規定する上場株式等に係る配当所得等の金額（同項の規定の適用を受けるものに限る。）
art-41-19/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-2
the amount of dividend income, etc. on listed shares, etc. prescribed in Article 8-4, paragraph (1), calculated as if the provisions of Article 8-5, paragraph (1) did not apply (limited to that to which the provisions of Article 8-4, paragraph (1) are applied);
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**三** 第二十八条の四第一項に規定する土地の譲渡等に係る事業所得等の金額（同項の規定の適用を受けるものに限る。）
art-41-19/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-3
the amount of business income, etc. relating to land, etc. prescribed in Article 28-4, paragraph (1) (limited to that to which the provisions of that paragraph are applied);
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**四** 第三十一条第一項に規定する長期譲渡所得の金額（特別控除に関する規定（第三十三条の四第一項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項、第三十五条の二第一項又は第三十五条の三第一項の規定その他政令で定める規定をいう。以下この号及び次号において同じ。）の適用がある場合には、当該特別控除に関する規定による控除をした金額）
art-41-19/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-4
the amount of long-term capital gains prescribed in Article 31, paragraph (1) (where provisions on special deductions (meaning the provisions of Article 33-4, paragraph (1), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1), Article 35-2, paragraph (1) or Article 35-3, paragraph (1), and other provisions specified by Cabinet Order; hereinafter the same applies in this item and the following item) apply, the amount after the deduction under the provisions on special deductions);
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**五** 第三十二条第一項に規定する短期譲渡所得の金額（特別控除に関する規定の適用がある場合には、当該特別控除に関する規定による控除をした金額）
art-41-19/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-5
the amount of short-term capital gains prescribed in Article 32, paragraph (1) (where provisions on special deductions apply, the amount after the deduction under the provisions on special deductions);
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**六** 第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額
art-41-19/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-6
the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1);
machine translation, not official
**七** 第三十七条の十一の五第一項の規定の適用がないものとして計算した第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額
art-41-19/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-7
the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1), calculated as if the provisions of Article 37-11-5, paragraph (1) did not apply;
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**八** 第三十七条の十二第一項に規定する一般株式等の譲渡に係る国内源泉所得の金額及び同条第三項に規定する上場株式等の譲渡に係る国内源泉所得の金額
art-41-19/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-8
the amount of domestic source income from the transfer of general shares, etc. prescribed in Article 37-12, paragraph (1) and the amount of domestic source income from the transfer of listed shares, etc. prescribed in paragraph (3) of that Article;
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**九** 第四十一条の十四第一項に規定する先物取引に係る雑所得等の金額
art-41-19/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-9
the amount of miscellaneous income, etc. from futures transactions prescribed in Article 41-14, paragraph (1).
machine translation, not official
**第三項** 第一項に規定する基準所得税額とは、次の各号に掲げる者の区分に応じ当該各号に定める所得税の額（国税通則法第二条第四号に規定する附帯税の額を除く。）をいう。
art-41-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-3
The base income tax amount prescribed in paragraph (1) means the amount of income tax specified in the following items according to the category of person listed in each item (excluding the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes):
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**一** 非永住者（所得税法第二条第一項第四号に規定する非永住者をいう。次号において同じ。）以外の居住者 同法第七条第一項第一号に定める所得につき、第一項の規定の適用がないものとして同法その他の所得税の税額の計算に関する法令の規定（同法第九十三条及び第九十五条の規定を除く。次号において同じ。）により計算した所得税の額（第三条第一項の規定その他の政令で定める規定により計算した所得税の額を除く。次号において同じ。）
art-41-19/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-3/item-1
a resident other than a non-permanent resident (meaning a non-permanent resident prescribed in Article 2, paragraph (1), item (iv) of the Income Tax Act; the same applies in the following item): the amount of income tax calculated with respect to the income specified in Article 7, paragraph (1), item (i) of that Act, as if the provisions of paragraph (1) did not apply, pursuant to the provisions of that Act and other laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 93 and 95 of that Act; the same applies in the following item) (excluding the amount of income tax calculated pursuant to the provisions of Article 3, paragraph (1) and other provisions specified by Cabinet Order; the same applies in the following item);
machine translation, not official
**二** 非永住者 所得税法第七条第一項第二号に定める所得につき、第一項の規定の適用がないものとして同法その他の所得税の税額の計算に関する法令の規定により計算した所得税の額
art-41-19/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-3/item-2
a non-permanent resident: the amount of income tax calculated with respect to the income specified in Article 7, paragraph (1), item (ii) of the Income Tax Act, as if the provisions of paragraph (1) did not apply, pursuant to the provisions of that Act and other laws and regulations concerning the calculation of the amount of income tax;
machine translation, not official
**三** 非居住者 所得税法第七条第一項第三号に定める所得につき、第一項の規定の適用がないものとして同法その他の所得税の税額の計算に関する法令の規定（同法第百六十五条の五の三及び第百六十五条の六の規定を除く。）により計算した所得税の額（同法第百六十九条及び第百七十条の規定その他の政令で定める規定により計算した所得税の額を除く。）
art-41-19/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-3/item-3
a nonresident: the amount of income tax calculated with respect to the income specified in Article 7, paragraph (1), item (iii) of the Income Tax Act, as if the provisions of paragraph (1) did not apply, pursuant to the provisions of that Act and other laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 165-5-3 and 165-6 of that Act) (excluding the amount of income tax calculated pursuant to the provisions of Articles 169 and 170 of that Act and other provisions specified by Cabinet Order).
machine translation, not official
**第四項** 特例対象者のうち第一項の規定により課する所得税の額がある者のその年分の第八条の五第一項各号に掲げる利子等若しくは配当等又は第三十七条の十一の五第一項各号に掲げる金額については、第八条の五第一項及び第二項並びに第三十七条の十一の五第一項及び第二項の規定は、適用しない。
art-41-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-4
With respect to the interest and similar income or dividends and similar income listed in the items of Article 8-5, paragraph (1), or the amounts listed in the items of Article 37-11-5, paragraph (1), for the year of a special eligible person for whom there is an amount of income tax imposed under the provisions of paragraph (1), the provisions of Article 8-5, paragraphs (1) and (2) and Article 37-11-5, paragraphs (1) and (2) do not apply.
machine translation, not official
**第五項** 第一項の規定の適用がある場合には、次に定めるところによる。
art-41-19/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-5
Where the provisions of paragraph (1) apply, the following applies:
machine translation, not official
**一** 所得税法第九十三条、第九十五条、第百六十五条の五の三及び第百六十五条の六の規定の適用については、同法第九十三条第一項中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第四十一条の十九第一項（特定の基準所得金額の課税の特例）の規定による所得税の額」と、同条第三項中「準用する」とあるのは「準用する。この場合において、同条第二項中「課税総所得金額に係る所得税額」とあるのは「課税総所得金額に係る所得税額、租税特別措置法第四十一条の十九第一項（特定の基準所得金額の課税の特例）の規定による所得税の額」と、「の所得税額」とあるのは「の所得税額（当該所得税の額を含む。以下この項において同じ。）」と読み替えるものとする」と、同法第九十五条第一項から第三項までの規定中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第四十一条の十九第一項（特定の基準所得金額の課税の特例）の規定による所得税の額」と、同条第十四項中「準用する」とあるのは「準用する。この場合において、同条第二項前段中「課税総所得金額に係る所得税額」とあるのは、「課税総所得金額に係る所得税額、租税特別措置法第四十一条の十九第一項（特定の基準所得金額の課税の特例）の規定による所得税の額」と読み替えるものとする」と、同法第百六十五条の五の三第一項中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第四十一条の十九第一項（特定の基準所得金額の課税の特例）の規定による所得税の額」と、同条第三項中「課税総所得金額に係る所得税の額、」とあるのは「課税総所得金額に係る所得税の額、租税特別措置法第四十一条の十九第一項の規定による所得税の額、第百六十五条第一項の規定により準じて計算する」と、「又は」とあるのは「又は同項の規定により準じて計算する」と、同法第百六十五条の六第一項から第三項までの規定中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第四十一条の十九第一項（特定の基準所得金額の課税の特例）の規定による所得税の額」と、同条第八項中「課税総所得金額に係る所得税の額、」とあるのは「課税総所得金額に係る所得税の額、租税特別措置法第四十一条の十九第一項の規定による所得税の額、第百六十五条第一項の規定により準じて計算する」と、「又は」とあるのは「又は同項の規定により準じて計算する」とする。
art-41-19/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-5/item-1
with regard to the application of the provisions of Article 93, Article 95, Article 165-5-3 and Article 165-6 of the Income Tax Act: in Article 93, paragraph (1) of that Act, the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 41-19, paragraph (1) (Special Provisions on Taxation on Specified Base Income Amounts) of the Act on Special Measures Concerning Taxation"; in paragraph (3) of that Article, the phrase "apply mutatis mutandis" is deemed to be replaced with "apply mutatis mutandis. In this case, the phrase 'amount of income tax on taxable gross income' in paragraph (2) of that Article is deemed to be replaced with 'amount of income tax on taxable gross income, the amount of income tax under the provisions of Article 41-19, paragraph (1) (Special Provisions on Taxation on Specified Base Income Amounts) of the Act on Special Measures Concerning Taxation', and the phrase 'amount of income tax' is deemed to be replaced with 'amount of income tax (including that amount of income tax; the same applies hereinafter in this paragraph)'"; in Article 95, paragraphs (1) through (3) of that Act, the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 41-19, paragraph (1) (Special Provisions on Taxation on Specified Base Income Amounts) of the Act on Special Measures Concerning Taxation"; in paragraph (14) of that Article, the phrase "apply mutatis mutandis" is deemed to be replaced with "apply mutatis mutandis. In this case, the phrase 'amount of income tax on taxable gross income' in the first sentence of paragraph (2) of that Article is deemed to be replaced with 'amount of income tax on taxable gross income, the amount of income tax under the provisions of Article 41-19, paragraph (1) (Special Provisions on Taxation on Specified Base Income Amounts) of the Act on Special Measures Concerning Taxation'"; in Article 165-5-3, paragraph (1) of that Act, the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 41-19, paragraph (1) (Special Provisions on Taxation on Specified Base Income Amounts) of the Act on Special Measures Concerning Taxation"; in paragraph (3) of that Article, the phrase "amount of income tax on taxable gross income," is deemed to be replaced with "amount of income tax on taxable gross income, the amount of income tax under the provisions of Article 41-19, paragraph (1) of the Act on Special Measures Concerning Taxation, calculated in accordance with the provisions of Article 165, paragraph (1),", and the phrase "or" is deemed to be replaced with "or calculated in accordance with the provisions of that paragraph"; in Article 165-6, paragraphs (1) through (3) of that Act, the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 41-19, paragraph (1) (Special Provisions on Taxation on Specified Base Income Amounts) of the Act on Special Measures Concerning Taxation"; and in paragraph (8) of that Article, the phrase "amount of income tax on taxable gross income," is deemed to be replaced with "amount of income tax on taxable gross income, the amount of income tax under the provisions of Article 41-19, paragraph (1) of the Act on Special Measures Concerning Taxation, calculated in accordance with the provisions of Article 165, paragraph (1),", and the phrase "or" is deemed to be replaced with "or calculated in accordance with the provisions of that paragraph";
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**二** 第一項の個人のその年分の所得税（前項の規定の適用があるものに限る。）について修正申告書を提出する場合における国税通則法第十九条第一項又は第二項の規定の適用については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、国税通則法第十九条第一項又は第二項に規定する課税標準等及び税額等の計算においては、その者がその年中に支払を受けるべき特定上場株式等の配当等（第八条の四第二項に規定する特定上場株式等の配当等をいう。以下この号及び次号において同じ。）に係る配当所得について第八条の四第一項の規定の適用があるものとする。ただし、その者がその年中に支払を受けるべき特定上場株式等の配当等に係る配当所得について所得税法第二十二条及び第八十九条又は第百六十五条の規定の適用を受けた場合には、当該配当所得については、この限りでない。
art-41-19/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-5/item-2
with regard to the application of the provisions of Article 19, paragraph (1) or paragraph (2) of the Act on General Rules for National Taxes in the case where an amended return is filed with respect to income tax for the year of the individual referred to in paragraph (1) (limited to that to which the provisions of the preceding paragraph apply), notwithstanding the provisions of Article 22 and Article 89 and Article 165 of the Income Tax Act, in calculating the tax base, etc. and the amount of tax, etc. prescribed in Article 19, paragraph (1) or paragraph (2) of the Act on General Rules for National Taxes, the provisions of Article 8-4, paragraph (1) are deemed to apply to the dividend income pertaining to dividends and similar income on specified listed shares, etc. (meaning dividends and similar income on specified listed shares, etc. prescribed in Article 8-4, paragraph (2); hereinafter the same applies in this item and the following item) that the individual is to receive during that year; provided, however, that this does not apply to the dividend income pertaining to dividends and similar income on specified listed shares, etc. that the individual is to receive during that year, where the provisions of Article 22 and Article 89 or Article 165 of the Income Tax Act have been applied to that dividend income.
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**三** 第一項の個人のその年分の所得税（前項の規定の適用があるものに限る。）について国税通則法第二十四条若しくは第二十六条の規定による更正又は同法第二十五条の規定による決定をする場合における同法第二十四条から第二十六条までの規定の適用については、その者がその年中に支払を受けるべき特定上場株式等の配当等に係る配当所得について第八条の四第一項の規定の適用があるものとして同法第二十四条から第二十六条までに規定する課税標準等及び税額等を計算する。ただし、その者がその年中に支払を受けるべき特定上場株式等の配当等に係る配当所得について所得税法第二十二条及び第八十九条又は第百六十五条の規定の適用を受けた場合には、当該配当所得については、この限りでない。
art-41-19/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-5/item-3
with regard to the application of the provisions of Articles 24 through 26 of the Act on General Rules for National Taxes in the case where a reassessment under the provisions of Article 24 or Article 26 of that Act or a determination under the provisions of Article 25 of that Act is made with respect to income tax for the year of the individual referred to in paragraph (1) (limited to that to which the provisions of the preceding paragraph apply), the tax base, etc. and the amount of tax, etc. prescribed in Articles 24 through 26 of that Act are calculated on the basis that the provisions of Article 8-4, paragraph (1) apply to the dividend income pertaining to dividends and similar income on specified listed shares, etc. that the individual is to receive during that year; provided, however, that this does not apply to the dividend income pertaining to dividends and similar income on specified listed shares, etc. that the individual is to receive during that year, where the provisions of Article 22 and Article 89 or Article 165 of the Income Tax Act have been applied to that dividend income.
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**四** 前三号に定めるもののほか、所得税法第二編第五章の規定による申請又は申告に関する特例その他第一項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-41-19/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-5/item-4
beyond what is specified in the preceding three items, special provisions concerning applications or returns under the provisions of Part II, Chapter V of the Income Tax Act and other necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (1) apply are specified by Cabinet Order.
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### 第四十一条の十九の二（既存住宅の耐震改修をした場合の所得税額の特別控除） — Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out
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art-41-19-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-2
**第一項** 個人が、平成二十六年四月一日から令和十年十二月三十一日までの間に、その者の居住の用に供する家屋（昭和五十六年五月三十一日以前に建築されたもので政令で定めるものに限る。次項において「居住用の家屋」という。）の耐震改修（地震に対する安全性の向上を目的とした増築、改築、修繕又は模様替をいう。）として財務省令で定めるところにより証明がされたもの（以下この項及び次項並びに次条第四項、第八項及び第十三項において「住宅耐震改修」という。）をした場合には、その者のその年分の所得税の額から、当該住宅耐震改修に係る耐震工事の標準的な費用の額として政令で定める金額（当該住宅耐震改修の費用に関し補助金等（国又は地方公共団体から交付される補助金又は給付金その他これらに準ずるものをいう。以下この項並びに同条第一項から第四項まで、第七項及び第八項において同じ。）の交付を受ける場合には当該金額から当該補助金等の額を控除した金額（以下この項並びに同条第四項、第六項、第八項及び第十三項において「耐震改修標準的費用額」という。）とし、当該耐震改修標準的費用額が二百五十万円を超える場合には二百五十万円とする。同条第八項において「控除対象耐震改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときはこれを切り捨てる。）を控除する。
art-41-19-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
Where an individual has, during the period from April 1, 2014 to December 31, 2028, carried out a seismic retrofit (meaning an extension, reconstruction, repair or remodeling for the purpose of improving safety against earthquakes) of a house used for the individual's residence (limited to a house built on or before May 31, 1981 that is specified by Cabinet Order; referred to as a "house used for one's residence" in the following paragraph), which has been certified pursuant to the provisions of Order of the Ministry of Finance (hereinafter referred to in this paragraph, the following paragraph, and paragraphs (4), (8) and (13) of the following Article as a "housing seismic retrofit"), the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the amount specified by Cabinet Order as the standard cost of the seismic work pertaining to the housing seismic retrofit (where a subsidy, etc. (meaning a subsidy or benefit granted by the national government or a local government, or anything equivalent thereto; hereinafter the same applies in this paragraph and paragraphs (1) through (4), (7) and (8) of that Article) is granted with respect to the cost of the housing seismic retrofit, the amount obtained by deducting the amount of the subsidy, etc. from that amount (hereinafter referred to in this paragraph and paragraphs (4), (6), (8) and (13) of that Article as the "standard cost of seismic retrofit"), and where the standard cost of seismic retrofit exceeds 2,500,000 yen, 2,500,000 yen; referred to as the "credit-eligible standard cost amount for earthquake-resistant renovation" in paragraph (8) of that Article) is deducted from the amount of income tax of the individual for that year.
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**第二項** 前項の規定は、確定申告書に、同項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、当該金額の計算に関する明細書及び同項に規定する家屋の所在地の地方公共団体の長その他財務省令で定める者の居住用の家屋が同項の住宅耐震改修をした家屋である旨その他の財務省令で定める事項を証する書類その他財務省令で定める書類（次項において「耐震改修証明書」という。）の添付がある場合に限り、適用する。
art-41-19-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-2
The provisions of the preceding paragraph apply only where the final return contains a statement concerning the deduction with regard to the amount to be deducted under the provisions of that paragraph, and has attached to it a written statement concerning the calculation of that amount and a document issued by the head of the local government of the location of the house prescribed in that paragraph or any other person specified by Order of the Ministry of Finance certifying that the house used for one's residence is a house on which the housing seismic retrofit referred to in that paragraph has been carried out and other matters specified by Order of the Ministry of Finance, and any other document specified by Order of the Ministry of Finance (referred to as a "seismic retrofit certificate" in the following paragraph).
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**第三項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び耐震改修証明書の提出があつた場合に限り、第一項の規定を適用することができる。
art-41-19-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-3
Even where no final return has been filed, or where a final return without the statement or attachments referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file it or the absence of the statement or attachments, the district director may apply the provisions of paragraph (1), but only where a document containing that statement and the written statement and seismic retrofit certificate referred to in that paragraph have been submitted.
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**第四項** 所得税法第九十二条第二項の規定は、第一項の規定による控除をすべき金額について準用する。この場合において、同条第二項中「前項の規定による控除」とあるのは「前項及び租税特別措置法第四十一条の十九の二第一項（既存住宅の耐震改修をした場合の所得税額の特別控除）の規定による控除」と、「当該控除をすべき金額」とあるのは「これらの控除をすべき金額の合計額」と読み替えるものとする。
art-41-19-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-4
The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under the provisions of paragraph (1). In this case, the phrase "credit under the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "credit under the preceding paragraph and Article 41-19-2, paragraph (1) (Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out) of the Act on Special Measures Concerning Taxation", and the phrase "the amount allowed as a credit" is deemed to be replaced with "the total of the amounts allowed as these credits".
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**第五項** その年分の所得税について第一項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第四十一条の十九の二第一項（既存住宅の耐震改修をした場合の所得税額の特別控除）」とする。
art-41-19-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-5
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (1) are applied to income tax for the year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 41-19-2, paragraph (1) (Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out) of the Act on Special Measures Concerning Taxation".
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**第六項** 第二項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-41-19-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-6
Beyond what is prescribed in paragraph (2) through the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
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### 第四十一条の十九の三（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除） — Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out
caption: machine translation, not official
art-41-19-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3
**第一項** 個人で、年齢五十歳以上である者、介護保険法第十九条第一項に規定する要介護認定（以下この項において「要介護認定」という。）を受けている者、同条第二項に規定する要支援認定（以下この項において「要支援認定」という。）を受けている者、所得税法第二条第一項第二十八号に規定する障害者（以下この項において「障害者」という。）に該当する者又は当該個人の親族（当該親族が、年齢六十五歳以上である者、要介護認定を受けている者、要支援認定を受けている者又は障害者に該当する者（第十七項及び第十八項において「高齢者等」という。）である場合に限る。）と同居を常況としている者（以下この条において「特定個人」という。）が、当該特定個人の所有する居住の用に供する家屋で政令で定めるもの（以下この条において「居住用の家屋」という。）について高齢者等居住改修工事等（当該高齢者等居住改修工事等の標準的な費用の額として政令で定める金額（当該高齢者等居住改修工事等の費用に関し補助金等の交付を受ける場合には、当該金額から当該補助金等の額を控除した金額。以下この項、第八項及び第十項において「標準的費用額」という。）が五十万円を超えるものであること、当該高齢者等居住改修工事等をした家屋が居住用家屋（第四十一条第一項に規定する居住用家屋をいう。以下この条において同じ。）に該当するものであることその他の政令で定める要件を満たすものに限る。以下この項、第八項及び第十項において「対象高齢者等居住改修工事等」という。）をして、当該居住用の家屋（当該対象高齢者等居住改修工事等に係る部分に限る。以下この項において同じ。）を平成二十六年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合（当該居住用の家屋を当該対象高齢者等居住改修工事等の日から六月以内にその者の居住の用に供した場合に限る。）には、当該特定個人のその居住の用に供した日の属する年分の所得税の額から、標準的費用額（当該標準的費用額が二百万円を超える場合には、二百万円とする。第八項において「控除対象標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
art-41-19-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
Where an individual who is 50 years of age or older, who has received a certification of needed long-term care prescribed in Article 19, paragraph (1) of the Long-Term Care Insurance Act (hereinafter referred to in this paragraph as "certification of needed long-term care"), who has received a certification of needed support prescribed in paragraph (2) of that Article (hereinafter referred to in this paragraph as "certification of needed support"), who falls under a person with a disability prescribed in Article 2, paragraph (1), item (xxviii) of the Income Tax Act (hereinafter referred to in this paragraph as a "person with a disability"), or who ordinarily lives together with a relative of the individual (limited to where the relative is a person who is 65 years of age or older, a person who has received a certification of needed long-term care, a person who has received a certification of needed support, or a person who falls under a person with a disability (referred to as an "elderly person, etc." in paragraphs (17) and (18))) (hereinafter referred to in this Article as a "specified individual") has carried out renovation work to make a home suitable for elderly persons, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the renovation work to make a home suitable for elderly persons, etc. (where a subsidy, etc. is granted with respect to the cost of the renovation work to make a home suitable for elderly persons, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to in this paragraph, paragraph (8) and paragraph (10) as the "standard cost amount") exceeds 500,000 yen, and that the house on which the renovation work to make a home suitable for elderly persons, etc. has been carried out falls under a residential house (meaning a residential house prescribed in Article 41, paragraph (1); hereinafter the same applies in this Article); hereinafter referred to in this paragraph, paragraph (8) and paragraph (10) as "covered renovation work to make a home suitable for elderly persons, etc.") on a house owned by the specified individual and used for the specified individual's residence that is specified by Cabinet Order (hereinafter referred to in this Article as a "house used for one's residence"), and has, during the period from April 1, 2014 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered renovation work to make a home suitable for elderly persons, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered renovation work to make a home suitable for elderly persons, etc.), the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the standard cost amount (where the standard cost amount exceeds 2,000,000 yen, 2,000,000 yen; referred to as the "credit-eligible standard cost amount" in paragraph (8)) is deducted from the amount of income tax of the specified individual for the year that includes the day on which the individual so used it as the individual's residence.
machine translation, not official
**第二項** 個人が、当該個人の所有する居住用の家屋について一般断熱改修工事等（当該一般断熱改修工事等の標準的な費用の額として政令で定める金額（当該一般断熱改修工事等の費用に関し補助金等の交付を受ける場合には当該金額から当該補助金等の額を控除した金額。以下この項、第五項から第八項まで及び第十一項において「断熱改修標準的費用額」という。）が五十万円を超えるものであること、当該一般断熱改修工事等をした家屋が居住用家屋に該当するものであることその他の政令で定める要件を満たすものに限る。以下この項、第五項から第八項まで、第十一項、第十四項及び第十五項において「対象一般断熱改修工事等」という。）をして、当該居住用の家屋（当該対象一般断熱改修工事等に係る部分に限る。以下この項において同じ。）を平成二十六年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合（当該居住用の家屋を当該対象一般断熱改修工事等の日から六月以内にその者の居住の用に供した場合に限る。）には、当該個人のその居住の用に供した日の属する年分の所得税の額から、断熱改修標準的費用額（当該断熱改修標準的費用額が二百五十万円（対象一般断熱改修工事等として第十九項第三号に掲げる工事を行う場合にあつては、三百五十万円。以下この項において同じ。）を超える場合には、二百五十万円とする。第八項において「控除対象断熱改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
art-41-19-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
Where an individual has carried out general heat insulation renovation work, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the general heat insulation renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of the general heat insulation renovation work, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to in this paragraph, paragraphs (5) through (8) and paragraph (11) as the "standard cost of insulation renovation") exceeds 500,000 yen, and that the house on which the general heat insulation renovation work, etc. has been carried out falls under a residential house; hereinafter referred to in this paragraph, paragraphs (5) through (8), paragraph (11), paragraph (14) and paragraph (15) as "covered general heat insulation renovation work, etc.") on a house used for one's residence owned by the individual, and has, during the period from April 1, 2014 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered general heat insulation renovation work, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered general heat insulation renovation work, etc.), the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the standard cost of insulation renovation (where the standard cost of insulation renovation exceeds 2,500,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 3,500,000 yen; hereinafter the same applies in this paragraph), 2,500,000 yen; referred to as the "credit-eligible standard cost amount for insulation renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.
machine translation, not official
**第三項** 個人が、当該個人の所有する居住用の家屋について多世帯同居改修工事等（当該多世帯同居改修工事等の標準的な費用の額として政令で定める金額（当該多世帯同居改修工事等の費用に関し補助金等の交付を受ける場合には当該金額から当該補助金等の額を控除した金額。以下この項、第八項及び第十二項において「多世帯同居改修標準的費用額」という。）が五十万円を超えるものであること、当該多世帯同居改修工事等をした家屋が居住用家屋に該当するものであることその他の政令で定める要件を満たすものに限る。以下この項、第八項及び第十二項において「対象多世帯同居改修工事等」という。）をして、当該居住用の家屋（当該対象多世帯同居改修工事等に係る部分に限る。以下この項において同じ。）を平成二十八年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合（当該居住用の家屋を当該対象多世帯同居改修工事等の日から六月以内にその者の居住の用に供した場合に限る。）には、当該個人のその居住の用に供した日の属する年分の所得税の額から、多世帯同居改修標準的費用額（当該多世帯同居改修標準的費用額が二百五十万円を超える場合には、二百五十万円とする。第八項において「控除対象多世帯同居改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
art-41-19-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
Where an individual has carried out renovation work for multi-generational cohabitation, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the renovation work for multi-generational cohabitation, etc. (where a subsidy, etc. is granted with respect to the cost of the renovation work for multi-generational cohabitation, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to in this paragraph, paragraph (8) and paragraph (12) as the "standard cost of renovation for multi-generation living") exceeds 500,000 yen, and that the house on which the renovation work for multi-generational cohabitation, etc. has been carried out falls under a residential house; hereinafter referred to in this paragraph, paragraph (8) and paragraph (12) as "covered renovation work for multi-generational cohabitation, etc.") on a house used for one's residence owned by the individual, and has, during the period from April 1, 2016 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered renovation work for multi-generational cohabitation, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered renovation work for multi-generational cohabitation, etc.), the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the standard cost of renovation for multi-generation living (where the standard cost of renovation for multi-generation living exceeds 2,500,000 yen, 2,500,000 yen; referred to as the "credit-eligible standard cost amount for multi-generation cohabitation renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.
machine translation, not official
**第四項** 個人が、住宅耐震改修（耐震改修標準的費用額が五十万円を超えるものであること、当該住宅耐震改修をした家屋が居住用家屋に該当するものであることその他の政令で定める要件を満たすものに限る。以下この項、第六項、第八項、第十三項及び第十五項において「対象住宅耐震改修」という。）と併せて当該個人の所有する居住用の家屋について耐久性向上改修工事等（当該耐久性向上改修工事等の標準的な費用の額として政令で定める金額（当該耐久性向上改修工事等の費用に関し補助金等の交付を受ける場合には当該金額から当該補助金等の額を控除した金額。以下第八項まで及び第十三項において「耐久性向上改修標準的費用額」という。）が五十万円を超えるものであること、当該耐久性向上改修工事等をした家屋が居住用家屋に該当するものであることその他の政令で定める要件を満たすものに限る。以下第八項まで及び第十三項から第十五項までにおいて「対象耐久性向上改修工事等」という。）をして、当該居住用の家屋（当該対象住宅耐震改修及び当該対象耐久性向上改修工事等に係る部分に限る。以下この項において同じ。）を平成二十九年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合（当該居住用の家屋を当該対象耐久性向上改修工事等の日から六月以内にその者の居住の用に供した場合に限る。次項及び第六項において同じ。）には、第二項又は前条第一項の規定の適用を受ける場合を除き、当該個人のその居住の用に供した日の属する年分の所得税の額から、耐震改修標準的費用額及び耐久性向上改修標準的費用額の合計額（当該合計額が二百五十万円を超える場合には、二百五十万円とする。第八項において「控除対象耐震耐久性向上改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
art-41-19-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
Where an individual has carried out, together with a housing seismic retrofit (limited to one that satisfies the requirements specified by Cabinet Order, such as that the standard cost of seismic retrofit exceeds 500,000 yen and that the house on which the housing seismic retrofit has been carried out falls under a residential house; hereinafter referred to in this paragraph, paragraph (6), paragraph (8), paragraph (13) and paragraph (15) as a "covered seismic retrofitting of a house"), durability improvement renovation work, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the durability improvement renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of the durability improvement renovation work, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to up to paragraph (8) and in paragraph (13) as the "standard cost of durability improvement renovation") exceeds 500,000 yen, and that the house on which the durability improvement renovation work, etc. has been carried out falls under a residential house; hereinafter referred to up to paragraph (8) and in paragraphs (13) through (15) as "covered durability improvement renovation work, etc.") on a house used for one's residence owned by the individual, and has, during the period from April 1, 2017 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered seismic retrofitting of a house and the covered durability improvement renovation work, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered durability improvement renovation work, etc.; the same applies in the following paragraph and paragraph (6)), except where the provisions of paragraph (2) or paragraph (1) of the preceding Article are applied, the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the sum of the standard cost of seismic retrofit and the standard cost of durability improvement renovation (where that sum exceeds 2,500,000 yen, 2,500,000 yen; referred to as the "credit-eligible standard cost amount for earthquake-resistant and durability improvement renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.
machine translation, not official
**第五項** 個人が、対象一般断熱改修工事等と併せて当該個人の所有する居住用の家屋について対象耐久性向上改修工事等をして、当該居住用の家屋（当該対象一般断熱改修工事等及び当該対象耐久性向上改修工事等に係る部分に限る。）を平成二十九年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合には、第二項若しくは前項又は前条第一項の規定の適用を受ける場合を除き、当該個人のその居住の用に供した日の属する年分の所得税の額から、断熱改修標準的費用額及び耐久性向上改修標準的費用額の合計額（当該合計額が二百五十万円（対象一般断熱改修工事等として第十九項第三号に掲げる工事を行う場合にあつては、三百五十万円。以下この項において同じ。）を超える場合には、二百五十万円とする。第八項において「控除対象断熱耐久性向上改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
art-41-19-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
Where an individual has carried out, together with covered general heat insulation renovation work, etc., covered durability improvement renovation work, etc. on a house used for one's residence owned by the individual, and has, during the period from April 1, 2017 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered general heat insulation renovation work, etc. and the covered durability improvement renovation work, etc.) as the individual's residence, except where the provisions of paragraph (2) or the preceding paragraph or paragraph (1) of the preceding Article are applied, the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the sum of the standard cost of insulation renovation and the standard cost of durability improvement renovation (where that sum exceeds 2,500,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 3,500,000 yen; hereinafter the same applies in this paragraph), 2,500,000 yen; referred to as the "credit-eligible standard cost amount for insulation and durability improvement renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.
machine translation, not official
**第六項** 個人が、対象住宅耐震改修及び対象一般断熱改修工事等と併せて当該個人の所有する居住用の家屋について対象耐久性向上改修工事等をして、当該居住用の家屋（当該対象住宅耐震改修及び対象一般断熱改修工事等並びに当該対象耐久性向上改修工事等に係る部分に限る。）を平成二十九年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合には、第二項若しくは前二項又は前条第一項の規定の適用を受ける場合を除き、当該個人のその居住の用に供した日の属する年分の所得税の額から、耐震改修標準的費用額、断熱改修標準的費用額及び耐久性向上改修標準的費用額の合計額（当該合計額が五百万円（対象一般断熱改修工事等として第十九項第三号に掲げる工事を行う場合にあつては、六百万円。以下この項において同じ。）を超える場合には、五百万円とする。第八項において「控除対象耐震断熱耐久性向上改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
art-41-19-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
Where an individual has carried out, together with a covered seismic retrofitting of a house and covered general heat insulation renovation work, etc., covered durability improvement renovation work, etc. on a house used for one's residence owned by the individual, and has, during the period from April 1, 2017 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered seismic retrofitting of a house, the covered general heat insulation renovation work, etc. and the covered durability improvement renovation work, etc.) as the individual's residence, except where the provisions of paragraph (2) or the preceding two paragraphs or paragraph (1) of the preceding Article are applied, the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the sum of the standard cost of seismic retrofit, the standard cost of insulation renovation and the standard cost of durability improvement renovation (where that sum exceeds 5,000,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 6,000,000 yen; hereinafter the same applies in this paragraph), 5,000,000 yen; referred to as the "credit-eligible standard cost amount for earthquake-resistant, insulation and durability improvement renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.
machine translation, not official
**第七項** 第四十一条第九項に規定する特例対象個人（以下この条において「特例対象個人」という。）が、当該特例対象個人の所有する居住用の家屋について子育て対応改修工事等（当該子育て対応改修工事等の標準的な費用の額として政令で定める金額（当該子育て対応改修工事等の費用に関し補助金等の交付を受ける場合には、当該金額から当該補助金等の額を控除した金額。以下この項、次項及び第十六項において「子育て対応改修標準的費用額」という。）が五十万円を超えるものであること、当該子育て対応改修工事等をした家屋が居住用家屋に該当するものであることその他の政令で定める要件を満たすものに限る。以下この項、次項及び第十六項において「対象子育て対応改修工事等」という。）をして、当該居住用の家屋（当該対象子育て対応改修工事等に係る部分に限る。以下この項において同じ。）を令和六年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合（当該居住用の家屋を当該対象子育て対応改修工事等の日から六月以内にその者の居住の用に供した場合に限る。）には、当該特例対象個人のその居住の用に供した日の属する年分の所得税の額から、子育て対応改修標準的費用額（当該子育て対応改修標準的費用額が二百五十万円を超える場合には、二百五十万円とする。次項において「控除対象子育て対応改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
art-41-19-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
Where a special eligible individual prescribed in Article 41, paragraph (9) (hereinafter referred to in this Article as a "special eligible individual") has carried out child-rearing renovation work, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of the child-rearing renovation work, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to in this paragraph, the following paragraph and paragraph (16) as the "standard cost of child-rearing renovation") exceeds 500,000 yen, and that the house on which the child-rearing renovation work, etc. has been carried out falls under a residential house; hereinafter referred to in this paragraph, the following paragraph and paragraph (16) as "covered child-rearing renovation work, etc.") on a house used for one's residence owned by the special eligible individual, and has, during the period from April 1, 2024 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered child-rearing renovation work, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered child-rearing renovation work, etc.), the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the standard cost of child-rearing renovation (where the standard cost of child-rearing renovation exceeds 2,500,000 yen, 2,500,000 yen; referred to as the "credit-eligible standard cost amount for child-rearing renovation" in the following paragraph) is deducted from the amount of income tax of the special eligible individual for the year that includes the day on which the individual so used it as the individual's residence.
machine translation, not official
**第八項** 個人が、当該個人の所有する居住用の家屋について住宅耐震改修、対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等、対象住宅耐震改修、対象耐久性向上改修工事等又は対象子育て対応改修工事等をして、当該居住用の家屋を令和四年一月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合には、前各項又は前条第一項の規定の適用を受ける場合に限り、当該個人のその居住の用に供した日の属する年分の所得税の額から次の各号に掲げる場合の区分に応じ当該各号に定める金額（当該金額が千万円から当該住宅耐震改修、対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等、対象住宅耐震改修、対象耐久性向上改修工事等又は対象子育て対応改修工事等に係る控除対象耐震改修標準的費用額、控除対象標準的費用額、控除対象断熱改修標準的費用額、控除対象多世帯同居改修標準的費用額、控除対象耐震耐久性向上改修標準的費用額、控除対象断熱耐久性向上改修標準的費用額、控除対象耐震断熱耐久性向上改修標準的費用額及び控除対象子育て対応改修標準的費用額の合計額を控除した金額を超える場合には、当該合計額を控除した金額）の五パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
art-41-19-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
Where an individual has carried out a housing seismic retrofit, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered seismic retrofitting of a house, covered durability improvement renovation work, etc. or covered child-rearing renovation work, etc. on a house used for one's residence owned by the individual, and has, during the period from January 1, 2022 to December 31, 2028, used the house used for one's residence as the individual's residence, the amount equivalent to 5 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the amount specified in the following items according to the category of case listed in each item (where that amount exceeds the amount obtained by deducting, from 10,000,000 yen, the sum of the credit-eligible standard cost amount for earthquake-resistant renovation, the credit-eligible standard cost amount, the credit-eligible standard cost amount for insulation renovation, the credit-eligible standard cost amount for multi-generation cohabitation renovation, the credit-eligible standard cost amount for earthquake-resistant and durability improvement renovation, the credit-eligible standard cost amount for insulation and durability improvement renovation, the credit-eligible standard cost amount for earthquake-resistant, insulation and durability improvement renovation and the credit-eligible standard cost amount for child-rearing renovation pertaining to that housing seismic retrofit, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered seismic retrofitting of a house, covered durability improvement renovation work, etc. or covered child-rearing renovation work, etc., the amount obtained by deducting that sum) is deducted, only where the provisions of the preceding paragraphs or paragraph (1) of the preceding Article are applied, from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence:
machine translation, not official
**一** 前条第一項又は第一項から第三項まで若しくは前項の規定の適用を受ける場合（次号から第四号までに掲げる場合を除く。） 次に掲げる金額の合計額（当該合計額が当該住宅耐震改修、対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等及び対象子育て対応改修工事等に係る耐震改修標準的費用額、標準的費用額、断熱改修標準的費用額、多世帯同居改修標準的費用額及び子育て対応改修標準的費用額の合計額（以下この号において「標準的費用合計額」という。）を超える場合には、当該標準的費用合計額）
art-41-19-3/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1
where the provisions of paragraph (1) of the preceding Article, or paragraphs (1) through (3) or the preceding paragraph are applied (excluding the cases listed in the following item through item (iv)): the sum of the following amounts (where that sum exceeds the sum of the standard cost of seismic retrofit, the standard cost amount, the standard cost of insulation renovation, the standard cost of renovation for multi-generation living and the standard cost of child-rearing renovation pertaining to that housing seismic retrofit, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc. and covered child-rearing renovation work, etc. (hereinafter referred to in this item as the "total standard cost amount"), the total standard cost amount):
machine translation, not official
**イ** 当該住宅耐震改修に係る耐震改修標準的費用額から二百五十万円を控除した金額
art-41-19-3/par-8/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-1
the amount obtained by deducting 2,500,000 yen from the standard cost of seismic retrofit pertaining to that housing seismic retrofit;
machine translation, not official
**ロ** 当該対象高齢者等居住改修工事等に係る標準的費用額から二百万円を控除した金額
art-41-19-3/par-8/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-2
the amount obtained by deducting 2,000,000 yen from the standard cost amount pertaining to that covered renovation work to make a home suitable for elderly persons, etc.;
machine translation, not official
**ハ** 当該対象一般断熱改修工事等に係る断熱改修標準的費用額から二百五十万円（対象一般断熱改修工事等として第十九項第三号に掲げる工事を行う場合にあつては、三百五十万円）を控除した金額
art-41-19-3/par-8/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-3
the amount obtained by deducting 2,500,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 3,500,000 yen) from the standard cost of insulation renovation pertaining to that covered general heat insulation renovation work, etc.;
machine translation, not official
**ニ** 当該対象多世帯同居改修工事等に係る多世帯同居改修標準的費用額から二百五十万円を控除した金額
art-41-19-3/par-8/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-4
the amount obtained by deducting 2,500,000 yen from the standard cost of renovation for multi-generation living pertaining to that covered renovation work for multi-generational cohabitation, etc.;
machine translation, not official
**ホ** 当該対象子育て対応改修工事等に係る子育て対応改修標準的費用額から二百五十万円を控除した金額
art-41-19-3/par-8/item-1/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-5
the amount obtained by deducting 2,500,000 yen from the standard cost of child-rearing renovation pertaining to that covered child-rearing renovation work, etc.;
machine translation, not official
**ヘ** 当該住宅耐震改修、対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等又は対象子育て対応改修工事等と併せて当該個人の所有する居住用の家屋について行われた増築、改築その他の政令で定める工事に要した費用の額（当該工事の費用に関し補助金等の交付を受ける場合には、当該工事に要した費用の額から当該補助金等の額を控除した金額）
art-41-19-3/par-8/item-1/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-6
the amount of the costs required for an extension, reconstruction or other work specified by Cabinet Order carried out on the house used for one's residence owned by the individual together with that housing seismic retrofit, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc. or covered child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of that work, the amount obtained by deducting the amount of the subsidy, etc. from the amount of the costs required for that work).
machine translation, not official
**二** 第四項の規定の適用を受ける場合 次に掲げる金額の合計額（当該合計額が当該対象高齢者等居住改修工事等、対象多世帯同居改修工事等、対象住宅耐震改修、対象耐久性向上改修工事等及び対象子育て対応改修工事等に係る標準的費用額、多世帯同居改修標準的費用額、耐震改修標準的費用額、耐久性向上改修標準的費用額及び子育て対応改修標準的費用額の合計額（以下この号において「標準的費用合計額」という。）を超える場合には、当該標準的費用合計額）
art-41-19-3/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-2
where the provisions of paragraph (4) are applied: the sum of the following amounts (where that sum exceeds the sum of the standard cost amount, the standard cost of renovation for multi-generation living, the standard cost of seismic retrofit, the standard cost of durability improvement renovation and the standard cost of child-rearing renovation pertaining to that covered renovation work to make a home suitable for elderly persons, etc., covered renovation work for multi-generational cohabitation, etc., covered seismic retrofitting of a house, covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (hereinafter referred to in this item as the "total standard cost amount"), the total standard cost amount):
machine translation, not official
**イ** 当該対象住宅耐震改修及び対象耐久性向上改修工事等に係る耐震改修標準的費用額及び耐久性向上改修標準的費用額の合計額から二百五十万円を控除した金額
art-41-19-3/par-8/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-2/sub-1
the amount obtained by deducting 2,500,000 yen from the sum of the standard cost of seismic retrofit and the standard cost of durability improvement renovation pertaining to that covered seismic retrofitting of a house and covered durability improvement renovation work, etc.;
machine translation, not official
**ロ** 前号ロ、ニ及びホに掲げる金額
art-41-19-3/par-8/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-2/sub-2
the amounts listed in (b), (d) and (e) of the preceding item;
machine translation, not official
**ハ** 当該対象高齢者等居住改修工事等、対象多世帯同居改修工事等、対象住宅耐震改修、対象耐久性向上改修工事等及び対象子育て対応改修工事等と併せて当該個人の所有する居住用の家屋について行われた増築、改築その他の政令で定める工事に要した費用の額（当該工事の費用に関し補助金等の交付を受ける場合には、当該工事に要した費用の額から当該補助金等の額を控除した金額）
art-41-19-3/par-8/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-2/sub-3
the amount of the costs required for an extension, reconstruction or other work specified by Cabinet Order carried out on the house used for one's residence owned by the individual together with that covered renovation work to make a home suitable for elderly persons, etc., covered renovation work for multi-generational cohabitation, etc., covered seismic retrofitting of a house, covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of that work, the amount obtained by deducting the amount of the subsidy, etc. from the amount of the costs required for that work).
machine translation, not official
**三** 第五項の規定の適用を受ける場合 次に掲げる金額の合計額（当該合計額が当該対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等、対象耐久性向上改修工事等及び対象子育て対応改修工事等に係る標準的費用額、断熱改修標準的費用額、多世帯同居改修標準的費用額、耐久性向上改修標準的費用額及び子育て対応改修標準的費用額の合計額（以下この号において「標準的費用合計額」という。）を超える場合には、当該標準的費用合計額）
art-41-19-3/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-3
where the provisions of paragraph (5) are applied: the sum of the following amounts (where that sum exceeds the sum of the standard cost amount, the standard cost of insulation renovation, the standard cost of renovation for multi-generation living, the standard cost of durability improvement renovation and the standard cost of child-rearing renovation pertaining to that covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (hereinafter referred to in this item as the "total standard cost amount"), the total standard cost amount):
machine translation, not official
**イ** 当該対象一般断熱改修工事等及び対象耐久性向上改修工事等に係る断熱改修標準的費用額及び耐久性向上改修標準的費用額の合計額から二百五十万円（対象一般断熱改修工事等として第十九項第三号に掲げる工事を行う場合にあつては、三百五十万円）を控除した金額
art-41-19-3/par-8/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-3/sub-1
the amount obtained by deducting 2,500,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 3,500,000 yen) from the sum of the standard cost of insulation renovation and the standard cost of durability improvement renovation pertaining to that covered general heat insulation renovation work, etc. and covered durability improvement renovation work, etc.;
machine translation, not official
**ロ** 第一号ロ、ニ及びホに掲げる金額
art-41-19-3/par-8/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-3/sub-2
the amounts listed in item (i), (b), (d) and (e);
machine translation, not official
**ハ** 当該対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等、対象耐久性向上改修工事等及び対象子育て対応改修工事等と併せて当該個人の所有する居住用の家屋について行われた増築、改築その他の政令で定める工事に要した費用の額（当該工事の費用に関し補助金等の交付を受ける場合には、当該工事に要した費用の額から当該補助金等の額を控除した金額）
art-41-19-3/par-8/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-3/sub-3
the amount of the costs required for an extension, reconstruction or other work specified by Cabinet Order carried out on the house used for one's residence owned by the individual together with that covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of that work, the amount obtained by deducting the amount of the subsidy, etc. from the amount of the costs required for that work).
machine translation, not official
**四** 第六項の規定の適用を受ける場合 次に掲げる金額の合計額（当該合計額が当該対象住宅耐震改修、対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等、対象耐久性向上改修工事等及び対象子育て対応改修工事等に係る耐震改修標準的費用額、標準的費用額、断熱改修標準的費用額、多世帯同居改修標準的費用額、耐久性向上改修標準的費用額及び子育て対応改修標準的費用額の合計額（以下この号において「標準的費用合計額」という。）を超える場合には、当該標準的費用合計額）
art-41-19-3/par-8/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4
where the provisions of paragraph (6) are applied: the sum of the following amounts (where that sum exceeds the sum of the standard cost of seismic retrofit, the standard cost amount, the standard cost of insulation renovation, the standard cost of renovation for multi-generation living, the standard cost of durability improvement renovation and the standard cost of child-rearing renovation pertaining to that covered seismic retrofitting of a house, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (hereinafter referred to in this item as the "total standard cost amount"), the total standard cost amount):
machine translation, not official
**イ** 当該対象住宅耐震改修、対象一般断熱改修工事等及び対象耐久性向上改修工事等に係る耐震改修標準的費用額、断熱改修標準的費用額及び耐久性向上改修標準的費用額の合計額から五百万円（対象一般断熱改修工事等として第十九項第三号に掲げる工事を行う場合にあつては、六百万円）を控除した金額
art-41-19-3/par-8/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4/sub-1
the amount obtained by deducting 5,000,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 6,000,000 yen) from the sum of the standard cost of seismic retrofit, the standard cost of insulation renovation and the standard cost of durability improvement renovation pertaining to that covered seismic retrofitting of a house, covered general heat insulation renovation work, etc. and covered durability improvement renovation work, etc.;
machine translation, not official
**ロ** 第一号ロ、ニ及びホに掲げる金額
art-41-19-3/par-8/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4/sub-2
the amounts listed in item (i), (b), (d) and (e);
machine translation, not official
**ハ** 当該対象住宅耐震改修、対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等、対象耐久性向上改修工事等及び対象子育て対応改修工事等と併せて当該個人の所有する居住用の家屋について行われた増築、改築その他の政令で定める工事に要した費用の額（当該工事の費用に関し補助金等の交付を受ける場合には、当該工事に要した費用の額から当該補助金等の額を控除した金額）
art-41-19-3/par-8/item-4/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4/sub-3
the amount of the costs required for an extension, reconstruction or other work specified by Cabinet Order carried out on the house used for one's residence owned by the individual together with that covered seismic retrofitting of a house, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of that work, the amount obtained by deducting the amount of the subsidy, etc. from the amount of the costs required for that work).
machine translation, not official
**第九項** 前各項の規定は、特定個人、個人又は特例対象個人のその年分の所得税に係る所得税法第二条第一項第三十号の合計所得金額（以下この条において「合計所得金額」という。）が二千万円を超える場合には、適用しない。
art-41-19-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-9
The provisions of the preceding paragraphs do not apply where the total income referred to in Article 2, paragraph (1), item (xxx) of the Income Tax Act (hereinafter referred to in this Article as "total income") pertaining to income tax for the year of the specified individual, individual or special eligible individual exceeds 20,000,000 yen.
machine translation, not official
**第十項** 特定個人が、当該特定個人の所有する居住用の家屋について特例対象高齢者等居住改修工事等（高齢者等居住改修工事等のうち、標準的費用額が五十万円を超えるものであること、高齢者等居住改修工事等をした家屋が小規模居住用家屋（第四十一条第十六項に規定する小規模居住用家屋をいう。以下この条において同じ。）に該当するものであることその他の政令で定める要件を満たすものをいう。以下この項において同じ。）をした場合には、当該特例対象高齢者等居住改修工事等は対象高齢者等居住改修工事等とみなして、第一項及び第八項の規定を適用することができる。ただし、当該特定個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
art-41-19-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-10
Where a specified individual has carried out special eligible renovation work to make a home suitable for elderly persons, etc. (meaning, among renovation work to make a home suitable for elderly persons, etc., that which satisfies the requirements specified by Cabinet Order, such as that the standard cost amount exceeds 500,000 yen and that the house on which the renovation work to make a home suitable for elderly persons, etc. has been carried out falls under a small residential house (meaning a small residential house prescribed in Article 41, paragraph (16); hereinafter the same applies in this Article); hereinafter the same applies in this paragraph) on a house used for one's residence owned by the specified individual, the specified individual may apply the provisions of paragraphs (1) and (8) by deeming that special eligible renovation work to make a home suitable for elderly persons, etc. to be covered renovation work to make a home suitable for elderly persons, etc.; provided, however, that this does not apply where the total income pertaining to income tax for the year of the specified individual exceeds 10,000,000 yen.
machine translation, not official
**第十一項** 個人が、当該個人の所有する居住用の家屋について特例対象一般断熱改修工事等（一般断熱改修工事等のうち、断熱改修標準的費用額が五十万円を超えるものであること、一般断熱改修工事等をした家屋が小規模居住用家屋に該当するものであることその他の政令で定める要件を満たすものをいう。以下この項、第十四項及び第十五項において同じ。）をした場合には、当該特例対象一般断熱改修工事等は対象一般断熱改修工事等とみなして、第二項及び第八項の規定を適用することができる。ただし、当該個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
art-41-19-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-11
Where an individual has carried out special eligible general insulation renovation work, etc. (meaning, among general heat insulation renovation work, etc., that which satisfies the requirements specified by Cabinet Order, such as that the standard cost of insulation renovation exceeds 500,000 yen and that the house on which the general heat insulation renovation work, etc. has been carried out falls under a small residential house; hereinafter the same applies in this paragraph, paragraph (14) and paragraph (15)) on a house used for one's residence owned by the individual, the individual may apply the provisions of paragraphs (2) and (8) by deeming that special eligible general insulation renovation work, etc. to be covered general heat insulation renovation work, etc.; provided, however, that this does not apply where the total income pertaining to income tax for the year of the individual exceeds 10,000,000 yen.
machine translation, not official
**第十二項** 個人が、当該個人の所有する居住用の家屋について特例対象多世帯同居改修工事等（多世帯同居改修工事等のうち、多世帯同居改修標準的費用額が五十万円を超えるものであること、多世帯同居改修工事等をした家屋が小規模居住用家屋に該当するものであることその他の政令で定める要件を満たすものをいう。以下この項において同じ。）をした場合には、当該特例対象多世帯同居改修工事等は対象多世帯同居改修工事等とみなして、第三項及び第八項の規定を適用することができる。ただし、当該個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
art-41-19-3/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-12
Where an individual has carried out special eligible multi-generational cohabitation renovation work, etc. (meaning, among renovation work for multi-generational cohabitation, etc., that which satisfies the requirements specified by Cabinet Order, such as that the standard cost of renovation for multi-generation living exceeds 500,000 yen and that the house on which the renovation work for multi-generational cohabitation, etc. has been carried out falls under a small residential house; hereinafter the same applies in this paragraph) on a house used for one's residence owned by the individual, the individual may apply the provisions of paragraphs (3) and (8) by deeming that special eligible multi-generational cohabitation renovation work, etc. to be covered renovation work for multi-generational cohabitation, etc.; provided, however, that this does not apply where the total income pertaining to income tax for the year of the individual exceeds 10,000,000 yen.
machine translation, not official
**第十三項** 個人が、特例対象住宅耐震改修（住宅耐震改修のうち、耐震改修標準的費用額が五十万円を超えるものであること、住宅耐震改修をした家屋が小規模居住用家屋に該当するものであることその他の政令で定める要件を満たすものをいう。以下この項及び第十五項において同じ。）と併せて当該個人の所有する居住用の家屋について特例対象耐久性向上改修工事等（耐久性向上改修工事等のうち、耐久性向上改修標準的費用額が五十万円を超えるものであること、耐久性向上改修工事等をした家屋が小規模居住用家屋に該当するものであることその他の政令で定める要件を満たすものをいう。以下同項までにおいて同じ。）をした場合には、当該特例対象住宅耐震改修は対象住宅耐震改修と、当該特例対象耐久性向上改修工事等は対象耐久性向上改修工事等とそれぞれみなして、第四項及び第八項の規定を適用することができる。ただし、当該個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
art-41-19-3/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-13
If an individual, together with special eligible housing earthquake-resistance renovation (meaning housing seismic retrofit that satisfies the requirements specified by Cabinet Order, such as that the standard cost of seismic retrofit exceeds 500,000 yen and that the house on which the housing seismic retrofit was carried out falls under a small residential house; hereinafter the same applies in this paragraph and paragraph (15)), carries out special eligible durability improvement renovation work, etc. (meaning durability improvement renovation work, etc. that satisfies the requirements specified by Cabinet Order, such as that the standard cost of durability improvement renovation exceeds 500,000 yen and that the house on which the durability improvement renovation work, etc. was carried out falls under a small residential house; hereinafter the same applies through that paragraph) on a house used for one's residence that is owned by the individual, the provisions of paragraphs (4) and (8) may be applied by deeming that special eligible housing earthquake-resistance renovation to be covered seismic retrofitting of a house and that special eligible durability improvement renovation work, etc. to be covered durability improvement renovation work, etc., respectively; provided, however, that this does not apply if the individual's total income pertaining to income tax for that year exceeds 10,000,000 yen.
machine translation, not official
**第十四項** 個人が、特例対象一般断熱改修工事等と併せて当該個人の所有する居住用の家屋について特例対象耐久性向上改修工事等をした場合には、当該特例対象一般断熱改修工事等は対象一般断熱改修工事等と、当該特例対象耐久性向上改修工事等は対象耐久性向上改修工事等とそれぞれみなして、第五項及び第八項の規定を適用することができる。ただし、当該個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
art-41-19-3/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-14
If an individual, together with special eligible general insulation renovation work, etc., carries out special eligible durability improvement renovation work, etc. on a house used for one's residence that is owned by the individual, the provisions of paragraphs (5) and (8) may be applied by deeming that special eligible general insulation renovation work, etc. to be covered general heat insulation renovation work, etc. and that special eligible durability improvement renovation work, etc. to be covered durability improvement renovation work, etc., respectively; provided, however, that this does not apply if the individual's total income pertaining to income tax for that year exceeds 10,000,000 yen.
machine translation, not official
**第十五項** 個人が、特例対象住宅耐震改修及び特例対象一般断熱改修工事等と併せて当該個人の所有する居住用の家屋について特例対象耐久性向上改修工事等をした場合には、当該特例対象住宅耐震改修は対象住宅耐震改修と、当該特例対象一般断熱改修工事等は対象一般断熱改修工事等と、当該特例対象耐久性向上改修工事等は対象耐久性向上改修工事等とそれぞれみなして、第六項及び第八項の規定を適用することができる。ただし、当該個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
art-41-19-3/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-15
If an individual, together with special eligible housing earthquake-resistance renovation and special eligible general insulation renovation work, etc., carries out special eligible durability improvement renovation work, etc. on a house used for one's residence that is owned by the individual, the provisions of paragraphs (6) and (8) may be applied by deeming that special eligible housing earthquake-resistance renovation to be covered seismic retrofitting of a house, that special eligible general insulation renovation work, etc. to be covered general heat insulation renovation work, etc., and that special eligible durability improvement renovation work, etc. to be covered durability improvement renovation work, etc., respectively; provided, however, that this does not apply if the individual's total income pertaining to income tax for that year exceeds 10,000,000 yen.
machine translation, not official
**第十六項** 特例対象個人が、当該特例対象個人の所有する居住用の家屋について特例対象子育て対応改修工事等（子育て対応改修工事等のうち、子育て対応改修標準的費用額が五十万円を超えるものであること、子育て対応改修工事等をした家屋が小規模居住用家屋に該当するものであることその他の政令で定める要件を満たすものをいう。以下この項において同じ。）をした場合には、当該特例対象子育て対応改修工事等は対象子育て対応改修工事等とみなして、第七項及び第八項の規定を適用することができる。ただし、当該特例対象個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
art-41-19-3/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-16
If a special eligible individual carries out special covered child-rearing renovation work, etc. (meaning child-rearing renovation work, etc. that satisfies the requirements specified by Cabinet Order, such as that the standard cost of child-rearing renovation exceeds 500,000 yen and that the house on which the child-rearing renovation work, etc. was carried out falls under a small residential house; hereinafter the same applies in this paragraph) on a house used for one's residence that is owned by the special eligible individual, the provisions of paragraphs (7) and (8) may be applied by deeming that special covered child-rearing renovation work, etc. to be covered child-rearing renovation work, etc.; provided, however, that this does not apply if the special eligible individual's total income pertaining to income tax for that year exceeds 10,000,000 yen.
machine translation, not official
**第十七項** 第一項の個人の年齢が五十歳以上であるかどうか又は同項の個人の親族の年齢が六十五歳以上であるかどうかの判定は、当該個人の居住の用に供した日の属する年の十二月三十一日（これらの者が年の中途において死亡した場合には、その死亡の時。以下この項において同じ。）の年齢によるものとし、第一項の個人が高齢者等と同居を常況としているかどうかの判定は、当該個人の居住の用に供した日の属する年の十二月三十一日の現況によるものとする。
art-41-19-3/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-17
Whether the individual referred to in paragraph (1) is 50 years of age or more, or whether a relative of the individual referred to in that paragraph is 65 years of age or more, is to be determined based on their age as of December 31 of the year that includes the day on which the individual began to use the house as a residence (or, if any of those persons dies during the year, as of the time of death; hereinafter the same applies in this paragraph), and whether the individual referred to in paragraph (1) habitually lives together with an elderly person, etc. is to be determined based on the circumstances as of December 31 of the year that includes the day on which the individual began to use the house as a residence.
machine translation, not official
**第十八項** 第一項及び第十項に規定する高齢者等居住改修工事等とは、特定個人が所有している家屋につき行う高齢者等が自立した日常生活を営むのに必要な構造及び設備の基準に適合させるための改修工事で政令で定めるものをいう。
art-41-19-3/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-18
The term "renovation work to make a home suitable for elderly persons, etc." as used in paragraphs (1) and (10) means renovation work specified by Cabinet Order that is carried out on a house owned by a specified individual in order to make it conform to the standards for structure and equipment necessary for elderly persons, etc. to lead independent daily lives.
machine translation, not official
**第十九項** 第二項及び第十一項に規定する一般断熱改修工事等とは、次に掲げる工事をいう。
art-41-19-3/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-19 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19
The term "general heat insulation renovation work, etc." as used in paragraphs (2) and (11) means the following work:
machine translation, not official
**一** 個人が所有している家屋につき行うエネルギーの使用の合理化に資する改修工事で政令で定めるもの
art-41-19-3/par-19/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-19/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-1
renovation work specified by Cabinet Order that is carried out on a house owned by an individual and that contributes to the rational use of energy;
machine translation, not official
**二** 前号に掲げる工事が行われる構造又は設備と一体となつて効用を果たすエネルギーの使用の合理化に著しく資する設備として政令で定めるものの取替え又は取付けに係る工事
art-41-19-3/par-19/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-19/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-2
work pertaining to the replacement or installation of equipment specified by Cabinet Order as equipment that functions as one unit with the structure or equipment on which the work listed in the preceding item is carried out and that contributes significantly to the rational use of energy;
machine translation, not official
**三** 第一号に掲げる工事と併せて行う当該家屋と一体となつて効用を果たす太陽光を電気に変換する設備として政令で定める設備の取替え又は取付けに係る工事
art-41-19-3/par-19/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-19/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-3
work pertaining to the replacement or installation of equipment specified by Cabinet Order as equipment that converts sunlight into electricity and functions as one unit with the house, carried out together with the work listed in item (i).
machine translation, not official
**第二十項** 第三項及び第十二項に規定する多世帯同居改修工事等とは、個人が所有している家屋につき行う他の世帯との同居をするのに必要な設備の数を増加させるための改修工事で政令で定めるものをいう。
art-41-19-3/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-20 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-20
The term "multi-generation cohabitation renovation work, etc." as used in paragraphs (3) and (12) means renovation work specified by Cabinet Order that is carried out on a house owned by an individual in order to increase the number of facilities necessary for living together with another household.
machine translation, not official
**第二十一項** 第四項及び第十三項に規定する耐久性向上改修工事等とは、個人が所有している家屋につき行う構造の腐食、腐朽及び摩損を防止し、又は維持保全を容易にするための改修工事で政令で定めるものをいう。
art-41-19-3/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-21 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-21
The term "durability improvement renovation work, etc." as used in paragraphs (4) and (13) means renovation work specified by Cabinet Order that is carried out on a house owned by an individual in order to prevent corrosion, decay and wear of its structure or to facilitate its maintenance and preservation.
machine translation, not official
**第二十二項** 第七項及び第十六項に規定する子育て対応改修工事等とは、特例対象個人が所有している家屋につき行う子育てに係る特例対象個人の負担を軽減するための改修工事で政令で定めるものをいう。
art-41-19-3/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-22 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-22
The term "child-rearing renovation work, etc." as used in paragraphs (7) and (16) means renovation work specified by Cabinet Order that is carried out on a house owned by a special eligible individual in order to reduce the burden of child-rearing on the special eligible individual.
machine translation, not official
**第二十三項** 第一項の規定は、特定個人がその年の前年以前三年内の各年分の所得税について同項の規定の適用を受けている場合には、適用しない。ただし、当該各年分の所得税について同項の規定の適用を受けた居住用の家屋と異なる居住用の家屋について同項に規定する対象高齢者等居住改修工事等をした場合その他財務省令で定める場合は、この限りでない。
art-41-19-3/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-23
The provisions of paragraph (1) do not apply if a specified individual has received the application of the provisions of that paragraph with respect to income tax for any year within the three years preceding that year; provided, however, that this does not apply if the specified individual has carried out covered renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph on a house used for one's residence that is different from the house used for one's residence for which the provisions of that paragraph were applied with respect to income tax for those years, or in any other case specified by Order of the Ministry of Finance.
machine translation, not official
**第二十四項** 第二項、第五項及び第六項の規定は、個人がその年の前年以前三年内の各年分の所得税についてこれらの規定の適用を受けている場合には、適用しない。ただし、当該各年分の所得税についてこれらの規定の適用を受けた居住用の家屋と異なる居住用の家屋について第二項に規定する対象一般断熱改修工事等をした場合は、この限りでない。
art-41-19-3/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-24 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-24
The provisions of paragraphs (2), (5) and (6) do not apply if an individual has received the application of any of those provisions with respect to income tax for any year within the three years preceding that year; provided, however, that this does not apply if the individual has carried out covered general heat insulation renovation work, etc. prescribed in paragraph (2) on a house used for one's residence that is different from the house used for one's residence for which those provisions were applied with respect to income tax for those years.
machine translation, not official
**第二十五項** 第三項の規定は、個人がその年の前年以前三年内の各年分の所得税について同項の規定の適用を受けている場合には、適用しない。ただし、当該各年分の所得税について同項の規定の適用を受けた居住用の家屋と異なる居住用の家屋について同項に規定する対象多世帯同居改修工事等をした場合は、この限りでない。
art-41-19-3/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-25 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-25
The provisions of paragraph (3) do not apply if an individual has received the application of the provisions of that paragraph with respect to income tax for any year within the three years preceding that year; provided, however, that this does not apply if the individual has carried out covered multi-generation cohabitation renovation work, etc. prescribed in that paragraph on a house used for one's residence that is different from the house used for one's residence for which the provisions of that paragraph were applied with respect to income tax for those years.
machine translation, not official
**第二十六項** 第七項の規定は、特例対象個人がその年の前年以前三年内の各年分の所得税について同項の規定の適用を受けている場合には、適用しない。ただし、当該各年分の所得税について同項の規定の適用を受けた居住用の家屋と異なる居住用の家屋について同項に規定する対象子育て対応改修工事等をした場合は、この限りでない。
art-41-19-3/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-26 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-26
The provisions of paragraph (7) do not apply if a special eligible individual has received the application of the provisions of that paragraph with respect to income tax for any year within the three years preceding that year; provided, however, that this does not apply if the special eligible individual has carried out covered child-rearing renovation work, etc. prescribed in that paragraph on a house used for one's residence that is different from the house used for one's residence for which the provisions of that paragraph were applied with respect to income tax for those years.
machine translation, not official
**第二十七項** 第一項から第八項までの規定は、確定申告書に、これらの規定による控除を受ける金額についてのその控除に関する記載があり、かつ、当該金額の計算に関する明細書及び住宅の品質確保の促進等に関する法律（平成十一年法律第八十一号）第五条第一項に規定する登録住宅性能評価機関（次条第六項において「登録住宅性能評価機関」という。）その他の財務省令で定める者の居住用の家屋が第一項に規定する対象高齢者等居住改修工事等、第二項に規定する対象一般断熱改修工事等、第三項に規定する対象多世帯同居改修工事等、第四項に規定する対象住宅耐震改修と併せて行う同項に規定する対象耐久性向上改修工事等、第五項の対象一般断熱改修工事等と併せて行う同項の対象耐久性向上改修工事等、第六項の対象住宅耐震改修及び対象一般断熱改修工事等と併せて行う同項の対象耐久性向上改修工事等又は第七項に規定する対象子育て対応改修工事等が行われた家屋である旨その他の財務省令で定める事項を証する書類その他財務省令で定める書類（次項において「増改築等工事証明書」という。）の添付がある場合に限り、適用する。
art-41-19-3/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-27 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-27
The provisions of paragraphs (1) through (8) apply only if the final return contains a statement concerning the deduction of the amount to be deducted under those provisions and has attached to it a written statement concerning the calculation of that amount and a document issued by a registered housing performance evaluation body prescribed in Article 5, paragraph (1) of the Act on the Promotion of Housing Quality Assurance (Act No. 81 of 1999) (referred to as a "registered housing performance evaluation body" in paragraph (6) of the following Article) or any other person specified by Order of the Ministry of Finance certifying that the house used for one's residence is a house on which covered renovation work to make a home suitable for elderly persons, etc. prescribed in paragraph (1), covered general heat insulation renovation work, etc. prescribed in paragraph (2), covered multi-generation cohabitation renovation work, etc. prescribed in paragraph (3), covered durability improvement renovation work, etc. prescribed in paragraph (4) carried out together with covered seismic retrofitting of a house prescribed in that paragraph, covered durability improvement renovation work, etc. referred to in paragraph (5) carried out together with covered general heat insulation renovation work, etc. referred to in that paragraph, covered durability improvement renovation work, etc. referred to in paragraph (6) carried out together with covered seismic retrofitting of a house and covered general heat insulation renovation work, etc. referred to in that paragraph, or covered child-rearing renovation work, etc. prescribed in paragraph (7) has been carried out, and other matters specified by Order of the Ministry of Finance, or any other document specified by Order of the Ministry of Finance (referred to as a "certificate of extension, rebuilding or other work" in the following paragraph).
machine translation, not official
**第二十八項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び増改築等工事証明書の提出があつた場合に限り、第一項から第八項までの規定を適用することができる。
art-41-19-3/par-28 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-28 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-28
Even if no final return has been filed, or a final return without the statement or the attachment referred to in the preceding paragraph has been filed, the district director may, if the district director finds that there were unavoidable circumstances for the failure to file it or for the absence of the statement or the attachment, apply the provisions of paragraphs (1) through (8), but only if a document containing that statement, and the written statement and the certificate of extension, rebuilding or other work referred to in that paragraph, have been submitted.
machine translation, not official
**第二十九項** 所得税法第九十二条第二項の規定は、第一項から第八項までの規定による控除をすべき金額について準用する。この場合において、同条第二項中「前項の規定による控除」とあるのは「前項並びに租税特別措置法第四十一条の十九の三第一項から第八項まで（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除）の規定による控除」と、「当該控除をすべき金額」とあるのは「これらの控除をすべき金額の合計額」と読み替えるものとする。
art-41-19-3/par-29 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-29 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-29
The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under the provisions of paragraphs (1) through (8). In this case, the phrase "the deduction under the provisions of the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "the deduction under the provisions of the preceding paragraph and Article 41-19-3, paragraphs (1) through (8) (Special Income Tax Credit for Certain Renovation Work on Existing Houses) of the Act on Special Measures Concerning Taxation", and the phrase "the amount to be deducted" is deemed to be replaced with "the total of the amounts to be deducted under those deductions".
machine translation, not official
**第三十項** その年分の所得税について第一項から第八項までの規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）並びに租税特別措置法第四十一条の十九の三第一項から第八項まで（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除）」とする。
art-41-19-3/par-30 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-30 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-30
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraphs (1) through (8) are applied with respect to income tax for that year, the phrase "Chapter III (Calculation of Tax Amount)" in that item is deemed to be replaced with "Chapter III (Calculation of Tax Amount) and Article 41-19-3, paragraphs (1) through (8) (Special Income Tax Credit for Certain Renovation Work on Existing Houses) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三十一項** 第九項から前項までに定めるもののほか、第一項から第八項までの規定の適用に関し必要な事項は、政令で定める。
art-41-19-3/par-31 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-31 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-31
Beyond what is provided for in paragraph (9) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (8) are specified by Cabinet Order.
machine translation, not official
### 第四十一条の十九の四（認定住宅等の新築等をした場合の所得税額の特別控除） — Special Income Tax Credit for New Construction, etc. of Certified Houses, etc.
caption: machine translation, not official
art-41-19-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-4
**第一項** 個人が、国内において、第四十一条第六項第一号から第三号までに掲げる家屋（以下この項及び第五項において「認定住宅等」という。）の新築又は認定住宅等で建築後使用されたことのないものの取得（同条第一項に規定する取得をいう。第五項及び第六項において同じ。）をして、これらの認定住宅等を長期優良住宅の普及の促進に関する法律の施行の日から令和十年十二月三十一日までの間にその者の居住の用に供した場合（これらの認定住宅等をその新築の日又はその取得の日から六月以内にその者の居住の用に供した場合に限る。）には、その者のその居住の用に供した日（第四項において「居住日」という。）の属する年分の所得税の額から、これらの認定住宅等について講じられた構造及び設備に係る標準的な費用の額として政令で定める金額（当該金額が六百五十万円を超える場合には、六百五十万円）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。以下この項及び次項において「税額控除限度額」という。）を控除する。この場合において、当該税額控除限度額が、その者のその年分の所得税の額を超えるときは、その控除を受ける金額は、当該所得税の額を限度とする。
art-41-19-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
If an individual, in Japan, newly constructs a house listed in Article 41, paragraph (6), items (i) through (iii) (hereinafter referred to as a "certified house, etc." in this paragraph and paragraph (5)) or acquires a certified house, etc. that has not been used since its construction (meaning acquisition as prescribed in paragraph (1) of that Article; the same applies in paragraphs (5) and (6)), and uses that certified house, etc. as the individual's residence during the period from the date of enforcement of the Act on the Promotion of Long-Life Quality Housing to December 31, 2028 (limited to the case where the individual uses that certified house, etc. as the individual's residence within six months from the date of its new construction or the date of its acquisition), an amount equivalent to 10 percent of the amount specified by Cabinet Order as the amount of standard costs pertaining to the structure and equipment provided for that certified house, etc. (or 6,500,000 yen, if that amount exceeds 6,500,000 yen) (with any fraction of less than 100 yen in that amount being rounded down; referred to as the "maximum tax credit" in this paragraph and the following paragraph) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual began to use it as a residence (referred to as the "date of moving in" in paragraph (4)). In this case, if that maximum tax credit exceeds the amount of income tax of the individual for that year, the amount to be deducted is limited to that amount of income tax.
machine translation, not official
**第二項** 個人がその年において、その年の前年（当該前年分の所得税につき第三十七条の十二の二第一項に規定する確定申告書を提出している場合に限る。）における税額控除限度額のうち前項の規定による控除をしてもなお控除しきれない金額を有する場合又はその年の前年分の所得税につき当該確定申告書を提出すべき場合及び提出することができる場合のいずれにも該当しない場合には、その者のその年分の所得税の額から、当該控除しきれない金額に相当する金額又はその年の前年における税額控除限度額（以下この項において「控除未済税額控除額」という。）を控除する。この場合において、当該控除未済税額控除額が、その者のその年分の所得税の額を超えるときは、その控除を受ける金額は、当該所得税の額を限度とする。
art-41-19-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
If, in a given year, an individual has, out of the maximum tax credit for the preceding year (limited to the case where the individual has filed a final return prescribed in Article 37-12-2, paragraph (1) with respect to income tax for that preceding year), any amount that could not be fully deducted even by the deduction under the provisions of the preceding paragraph, or if the individual falls under neither the case where the individual is required to file such a final return with respect to income tax for the preceding year nor the case where the individual may file one, an amount equivalent to that amount not fully deducted, or the maximum tax credit for the preceding year (referred to as the "undeducted tax credit amount" in this paragraph), is deducted from the amount of income tax of the individual for that year. In this case, if that undeducted tax credit amount exceeds the amount of income tax of the individual for that year, the amount to be deducted is limited to that amount of income tax.
machine translation, not official
**第三項** 第一項の規定は、個人の同項の規定の適用を受けようとする年分の所得税に係る所得税法第二条第一項第三十号の合計所得金額が二千万円を超える場合には、適用しない。
art-41-19-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-3
The provisions of paragraph (1) do not apply if the total income referred to in Article 2, paragraph (1), item (xxx) of the Income Tax Act pertaining to the individual's income tax for the year for which the individual seeks the application of the provisions of that paragraph exceeds 20,000,000 yen.
machine translation, not official
**第四項** 第二項の規定は、個人の居住日の属する年分又はその翌年分の所得税に係る所得税法第二条第一項第三十号の合計所得金額が二千万円を超える場合には、適用しない。
art-41-19-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-4
The provisions of paragraph (2) do not apply if the total income referred to in Article 2, paragraph (1), item (xxx) of the Income Tax Act pertaining to the individual's income tax for the year that includes the date of moving in or for the following year exceeds 20,000,000 yen.
machine translation, not official
**第五項** 個人が、災害危険区域等（建築基準法第三十九条第一項の災害危険区域（以下この項において「災害危険区域」という。）、地すべり等防止法第三条第一項の地すべり防止区域（以下この項において「地すべり防止区域」という。）、急傾斜地の崩壊による災害の防止に関する法律第三条第一項の急傾斜地崩壊危険区域（以下この項において「急傾斜地崩壊危険区域」という。）、土砂災害警戒区域等における土砂災害防止対策の推進に関する法律第九条第一項の土砂災害特別警戒区域（以下この項において「土砂災害特別警戒区域」という。）又は特定都市河川浸水被害対策法第五十六条第一項の浸水被害防止区域（以下この項において「浸水被害防止区域」という。）をいう。以下この項において同じ。）内において、認定住宅等の新築（第四十一条第二十七項に規定する特定建替えを除く。）をし、又は認定住宅等で建築後使用されたことのないものの取得をした場合における当該認定住宅等（当該認定住宅等の一部が災害危険区域等内にある場合における当該認定住宅等を含み、災害危険区域（地すべり防止区域、急傾斜地崩壊危険区域、土砂災害特別警戒区域又は浸水被害防止区域と重複していない区域に限る。）内にある認定住宅等にあつては、当該認定住宅等の建築に係る都市再生特別措置法第八十八条第一項の規定による届出に係る同条第三項の規定による勧告（以下この項において「勧告」という。）を受けた者が、同条第五項の規定により当該勧告に従わなかつた旨を公表された場合における当該勧告に従わないで建築をした認定住宅等に限る。以下この項において同じ。）を令和十年一月一日以後に第一項の定めるところによりその者の居住の用に供したときは、同項及び第二項の規定は、適用しない。ただし、当該認定住宅等に係る建築基準法第六条第一項の規定による確認を受けた時において、当該認定住宅等の建築をする土地の全部が災害危険区域等外にあつた場合は、この限りでない。
art-41-19-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-5
If an individual, within a disaster risk area, etc. (meaning a disaster risk area referred to in Article 39, paragraph (1) of the Building Standards Act (hereinafter referred to as a "disaster risk area" in this paragraph), a landslide prevention area referred to in Article 3, paragraph (1) of the Landslide Prevention Act (hereinafter referred to as a "landslide prevention area" in this paragraph), a steep slope failure hazard zone referred to in Article 3, paragraph (1) of the Act on Prevention of Disasters Caused by Steep Slope Failure (hereinafter referred to as a "steep slope failure hazard zone" in this paragraph), a special sediment disaster hazard area referred to in Article 9, paragraph (1) of the Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas (hereinafter referred to as a "special sediment disaster hazard area" in this paragraph), or a flood damage prevention zone referred to in Article 56, paragraph (1) of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities (hereinafter referred to as a "flood damage prevention zone" in this paragraph); hereinafter the same applies in this paragraph), newly constructs a certified house, etc. (excluding specified rebuilding prescribed in Article 41, paragraph (27)) or acquires a certified house, etc. that has not been used since its construction, and uses that certified house, etc. (including a certified house, etc. part of which is within a disaster risk area, etc., and, for a certified house, etc. within a disaster risk area (limited to an area that does not overlap with a landslide prevention area, steep slope failure hazard zone, special sediment disaster hazard area or flood damage prevention zone), limited to a certified house, etc. built without following a recommendation under the provisions of Article 88, paragraph (3) of the Act on Special Measures concerning Urban Reconstruction pertaining to a notification under the provisions of paragraph (1) of that Article concerning the construction of that certified house, etc. (hereinafter referred to as a "recommendation" in this paragraph), in the case where the fact that the person who received the recommendation did not follow it has been made public under the provisions of paragraph (5) of that Article; hereinafter the same applies in this paragraph) as the individual's residence on or after January 1, 2028 as provided in paragraph (1), the provisions of that paragraph and paragraph (2) do not apply; provided, however, that this does not apply if, at the time of receiving the confirmation under the provisions of Article 6, paragraph (1) of the Building Standards Act for that certified house, etc., all of the land on which that certified house, etc. was to be built was outside a disaster risk area, etc.
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**第六項** 第一項の規定は、確定申告書に、同項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、当該金額の計算に関する明細書及び登録住宅性能評価機関その他の財務省令で定める者の個人が新築又は取得をした家屋が同項に規定する認定住宅等に該当する家屋である旨その他の財務省令で定める事項を証する書類その他財務省令で定める書類（次項及び第八項において「認定住宅等証明書」という。）の添付がある場合に限り、適用する。
art-41-19-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-6
The provisions of paragraph (1) apply only if the final return contains a statement concerning the deduction of the amount to be deducted under the provisions of that paragraph and has attached to it a written statement concerning the calculation of that amount and a document issued by a registered housing performance evaluation body or any other person specified by Order of the Ministry of Finance certifying that the house newly constructed or acquired by the individual is a house that falls under a certified house, etc. prescribed in that paragraph and other matters specified by Order of the Ministry of Finance, or any other document specified by Order of the Ministry of Finance (referred to as a "certificate for a certified house, etc." in the following paragraph and paragraph (8)).
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**第七項** 第二項の規定は、その適用を受けようとする年分の確定申告書に同項に規定する控除未済税額控除額の明細書の添付があり、かつ、当該年分の確定申告書に、同項の規定による控除を受ける金額についてのその控除に関する記載及び当該金額の計算に関する明細書（その適用を受けようとする年分の前年分の所得税につき第三十七条の十二の二第一項に規定する確定申告書を提出すべき場合及び提出することができる場合のいずれにも該当しない場合には、当該明細書及び認定住宅等証明書）の添付がある場合に限り、適用する。
art-41-19-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-7
The provisions of paragraph (2) apply only if a written statement of the undeducted tax credit amount prescribed in that paragraph is attached to the final return for the year for which the individual seeks the application of those provisions, and the final return for that year contains a statement concerning the deduction of the amount to be deducted under the provisions of that paragraph and has attached to it a written statement concerning the calculation of that amount (or, if the individual falls under neither the case where the individual is required to file a final return prescribed in Article 37-12-2, paragraph (1) with respect to income tax for the year preceding the year for which the individual seeks the application of those provisions nor the case where the individual may file one, that written statement and a certificate for a certified house, etc.).
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**第八項** 税務署長は、確定申告書の提出がなかつた場合又は第六項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び認定住宅等証明書の提出があつた場合に限り、第一項の規定を適用することができる。
art-41-19-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-8
Even if no final return has been filed, or a final return without the statement or the attachment referred to in paragraph (6) has been filed, the district director may, if the district director finds that there were unavoidable circumstances for the failure to file it or for the absence of the statement or the attachment, apply the provisions of paragraph (1), but only if a document containing that statement, and the written statement and the certificate for a certified house, etc. referred to in that paragraph, have been submitted.
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**第九項** 前項の規定は、第二項の規定の適用を受けようとする場合について準用する。この場合において、前項中「第六項」とあるのは「前項」と、「の明細書及び認定住宅等証明書」とあるのは「に規定する控除未済税額控除額の明細書及び控除を受ける金額の計算に関する明細書」と、「第一項」とあるのは「第二項」と読み替えるものとする。
art-41-19-4/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-9
The provisions of the preceding paragraph apply mutatis mutandis to the case where an individual seeks the application of the provisions of paragraph (2). In this case, the phrase "paragraph (6)" in the preceding paragraph is deemed to be replaced with "the preceding paragraph", the phrase "the written statement and the certificate for a certified house, etc. referred to in that paragraph" is deemed to be replaced with "the written statement of the undeducted tax credit amount prescribed in that paragraph and the written statement concerning the calculation of the amount to be deducted", and the phrase "paragraph (1)" is deemed to be replaced with "paragraph (2)".
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**第十項** 所得税法第九十二条第二項前段の規定は、第一項及び第二項の規定による控除をすべき金額について準用する。この場合において、同条第二項前段中「前項の規定による控除」とあるのは、「前項並びに租税特別措置法第四十一条の十九の四第一項及び第二項（認定住宅等の新築等をした場合の所得税額の特別控除）の規定による控除」と読み替えるものとする。
art-41-19-4/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-10
The provisions of the first sentence of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under the provisions of paragraphs (1) and (2). In this case, the phrase "the deduction under the provisions of the preceding paragraph" in the first sentence of paragraph (2) of that Article is deemed to be replaced with "the deduction under the provisions of the preceding paragraph and Article 41-19-4, paragraphs (1) and (2) (Special Income Tax Credit for New Construction, etc. of Certified Houses, etc.) of the Act on Special Measures Concerning Taxation".
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**第十一項** その年分の所得税について第一項又は第二項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）並びに租税特別措置法第四十一条の十九の四第一項及び第二項（認定住宅等の新築等をした場合の所得税額の特別控除）」とする。
art-41-19-4/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-11
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (1) or (2) are applied with respect to income tax for that year, the phrase "Chapter III (Calculation of Tax Amount)" in that item is deemed to be replaced with "Chapter III (Calculation of Tax Amount) and Article 41-19-4, paragraphs (1) and (2) (Special Income Tax Credit for New Construction, etc. of Certified Houses, etc.) of the Act on Special Measures Concerning Taxation".
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**第十二項** 第一項及び第二項の規定は、個人が、第一項の認定住宅等をその居住の用に供した日の属する年分の所得税について、第三十一条の三第一項若しくは第三十五条第一項（同条第三項の規定により適用する場合を除く。次項において同じ。）の規定の適用を受ける場合又はその居住の用に供した日の属する年の前年分若しくは前々年分の所得税についてこれらの規定の適用を受けている場合には、適用しない。
art-41-19-4/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-12
The provisions of paragraphs (1) and (2) do not apply if an individual receives the application of the provisions of Article 31-3, paragraph (1) or Article 35, paragraph (1) (excluding the case where it is applied pursuant to the provisions of paragraph (3) of that Article; the same applies in the following paragraph) with respect to income tax for the year that includes the day on which the individual began to use the certified house, etc. referred to in paragraph (1) as a residence, or has received the application of those provisions with respect to income tax for the year preceding, or the year before the year preceding, the year that includes the day on which the individual began to use it as a residence.
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**第十三項** 第一項の認定住宅等をその居住の用に供した個人が、当該居住の用に供した日の属する年の翌年以後三年以内の各年中に当該居住の用に供した当該認定住宅等及び当該認定住宅等の敷地の用に供されている土地（当該土地の上に存する権利を含む。）以外の資産（第三十一条の三第二項に規定する居住用財産又は第三十五条第一項に規定する資産に該当するものに限る。）の譲渡をした場合において、その者が当該譲渡につき第三十一条の三第一項又は第三十五条第一項の規定の適用を受けるときは、第一項及び第二項の規定は、適用しない。
art-41-19-4/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-13
If an individual who has begun to use the certified house, etc. referred to in paragraph (1) as a residence transfers, in any year within three years from the year following the year that includes the day on which the individual began to use it as a residence, an asset (limited to one that falls under residential property prescribed in Article 31-3, paragraph (2) or an asset prescribed in Article 35, paragraph (1)) other than that certified house, etc. which the individual began to use as a residence and the land used as the site of that certified house, etc. (including rights existing on that land), and the individual receives the application of the provisions of Article 31-3, paragraph (1) or Article 35, paragraph (1) with respect to that transfer, the provisions of paragraphs (1) and (2) do not apply.
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**第十四項** 前項に規定する資産の譲渡をした個人で同項の規定に該当することとなつた者が当該譲渡をした日の属する年の前三年以内の各年分の所得税につき第一項又は第二項の規定の適用を受けている場合には、その者は、当該譲渡をした日の属する年分の所得税の確定申告期限までに、当該前三年以内の各年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該修正申告書の提出により納付すべき税額を納付しなければならない。
art-41-19-4/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-14
If an individual who has transferred an asset prescribed in the preceding paragraph and has come to fall under the provisions of that paragraph has received the application of the provisions of paragraph (1) or (2) with respect to income tax for any year within the three years preceding the year that includes the day of that transfer, the individual must file an amended return with respect to income tax for each year within those preceding three years by the due date for filing a tax return for income tax for the year that includes the day of that transfer, and must pay, within that due date, the amount of tax to be paid as a result of filing that amended return.
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**第十五項** 前項の規定により修正申告書を提出すべき者が当該修正申告書を提出しなかつた場合には、納税地の所轄税務署長は、当該修正申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
art-41-19-4/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-15
If a person who is required to file an amended return under the provisions of the preceding paragraph fails to file that amended return, the district director having jurisdiction over the place for tax payment is to make a reassessment under the provisions of Article 24 or 26 of the Act on General Rules for National Taxes with respect to the amount of income, the amount of income tax and other matters that should have been stated in that amended return.
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**第十六項** 第十四項の規定による修正申告書及び前項の更正に対する国税通則法の規定の適用については、次に定めるところによる。
art-41-19-4/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16
The provisions of the Act on General Rules for National Taxes apply to the amended return under the provisions of paragraph (14) and the reassessment referred to in the preceding paragraph as follows:
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**一** 当該修正申告書で第十四項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを同法第十七条第二項に規定する期限内申告書とみなす。
art-41-19-4/par-16/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16/item-1
an amended return that is filed by the due date for filing prescribed in paragraph (14) is deemed to be a return filed by the due date prescribed in Article 17, paragraph (2) of the Act on General Rules for National Taxes, except when the provisions of Article 20 of that Act are applied;
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**二** 当該修正申告書で第十四項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第四十一条の十九の四第十四項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第四十一条の十九の四第十四項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」とする。
art-41-19-4/par-16/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16/item-2
with regard to an amended return that is filed after the due date for filing prescribed in paragraph (14) and that reassessment, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "the due date for filing an amended return prescribed in Article 41-19-4, paragraph (14) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date" in Article 61, paragraph (1), item (i) of that Act is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date or return filed after the due date" in paragraph (2) of that Article is deemed to be replaced with "amended return under the provisions of Article 41-19-4, paragraph (14) of the Act on Special Measures Concerning Taxation", and the phrase "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) of that Act is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation";
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**三** 国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
art-41-19-4/par-16/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-16/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16/item-3
the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item.
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**第十七項** 第三項から前項までに定めるもののほか、第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-41-19-4/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-17
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.
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### 第四十一条の十九の五（国外所得金額の計算の特例） — Special Provisions on Calculation of the Amount of Foreign-Source Income
caption: machine translation, not official
art-41-19-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5
**第一項** 居住者の平成二十九年以後の各年において、当該居住者の所得税法第九十五条第四項第一号に規定する事業場等と同号に規定する国外事業所等（以下この条において「国外事業所等」という。）との間の同号に規定する内部取引（以下この条において「内部取引」という。）の対価の額とした額が独立企業間価格と異なることにより、当該居住者の各年分の同法第九十五条第一項に規定する国外所得金額の計算上、当該内部取引に係る収入すべき金額が過大となるとき、又は損失等の額（当該内部取引に係る同法第三十七条又は第三十八条に規定する必要経費に算入すべき金額に相当するもの又は資産の取得費に相当するものとして政令で定める金額をいう。）が過少となるときは、当該居住者のその年分の同項に規定する国外所得金額の計算については、当該内部取引は、独立企業間価格によるものとする。
art-41-19-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
In each year from 2017 onward, if, because the amount that a resident has treated as the amount of consideration for an internal dealing prescribed in Article 95, paragraph (4), item (i) of the Income Tax Act (hereinafter referred to as an "internal dealing" in this Article) between the resident's business establishment, etc. prescribed in that item and a foreign office or similar establishment prescribed in that item (hereinafter referred to as a "foreign office or similar establishment" in this Article) differs from the arm's length price, the amount of revenue to be received pertaining to that internal dealing becomes excessive, or the amount of losses, etc. (meaning the amount specified by Cabinet Order as an amount equivalent to the amount to be included in necessary expenses prescribed in Article 37 or 38 of that Act pertaining to that internal dealing or as an amount equivalent to the acquisition cost of an asset) becomes too small, in the calculation of the resident's amount of foreign-source income prescribed in Article 95, paragraph (1) of that Act for each year, that internal dealing is to be treated as having been conducted at the arm's length price for the purpose of calculating the resident's amount of foreign-source income prescribed in that paragraph for that year.
machine translation, not official
**第二項** 前項に規定する独立企業間価格とは、内部取引の対価の額とされるべき額について第四十条の三の三第二項に規定する方法に準じて算定した金額をいう。
art-41-19-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-2
The arm's length price prescribed in the preceding paragraph means the amount calculated, for the amount that should be treated as the amount of consideration for an internal dealing, by a method equivalent to the methods prescribed in Article 40-3-3, paragraph (2).
machine translation, not official
**第三項** その年において内部取引がある居住者は、当該内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類として財務省令で定める書類（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。）を、その年分の所得税に係る確定申告期限までに作成し、又は取得し、財務省令で定めるところにより保存しなければならない。
art-41-19-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-3
A resident who has internal dealings in a year must prepare or obtain, by the due date for filing a tax return for income tax for that year, the documents specified by Order of the Ministry of Finance as documents found to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to those internal dealings (including, if an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form that cannot be perceived by the human senses, which is used in information processing by computer; hereinafter the same applies in this Article) has been prepared in lieu of preparing those documents, that electronic or magnetic record), and must preserve them as provided by Order of the Ministry of Finance.
machine translation, not official
**第四項** 居住者のその年の前年の一の国外事業所等との間の内部取引（当該居住者がその年において当該一の国外事業所等を有することとなつた場合には、その年の当該一の国外事業所等との間の内部取引）が次のいずれにも該当する場合又はその年の前年の当該一の国外事業所等との間の内部取引がない場合として政令で定める場合には、当該居住者のその年の当該一の国外事業所等との間の内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類については、前項の規定は、適用しない。
art-41-19-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4
If the internal dealings of a resident with a single foreign office or similar establishment in the year preceding a given year (or, if the resident came to have that single foreign office or similar establishment in that given year, the internal dealings with that single foreign office or similar establishment in that given year) fall under all of the following items, or in the case specified by Cabinet Order as the case where there were no internal dealings with that single foreign office or similar establishment in the preceding year, the provisions of the preceding paragraph do not apply to the documents found to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the resident's internal dealings with that single foreign office or similar establishment in that given year:
machine translation, not official
**一** 内部取引の対価の額とした額の合計額が五十億円未満であること。
art-41-19-5/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4/item-1
the total of the amounts treated as the amounts of consideration for the internal dealings is less than 5,000,000,000 yen;
machine translation, not official
**二** 内部取引（無形資産（有形資産及び金融資産以外の資産として政令で定めるものをいう。以下この号において同じ。）の譲渡若しくは貸付け（無形資産に係る権利の設定その他他の者に無形資産を使用させる一切の行為を含む。）又はこれらに類似する取引に相当するものに限る。）の対価の額とした額の合計額が三億円未満であること。
art-41-19-5/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4/item-2
the total of the amounts treated as the amounts of consideration for the internal dealings (limited to those equivalent to a transfer or a loan of an intangible asset (meaning an asset specified by Cabinet Order as an asset other than tangible assets and financial assets; hereinafter the same applies in this item) (including the creation of a right pertaining to an intangible asset and any other act of allowing another person to use an intangible asset) or to a transaction similar thereto) is less than 300,000,000 yen.
machine translation, not official
**第五項** 国税庁の当該職員又は居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、居住者に同時文書化対象内部取引（前項の規定の適用がある内部取引以外の内部取引をいう。以下この項において同じ。）に係る第三項に規定する財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から四十五日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたとき、又は居住者に同時文書化対象内部取引に係る第一項に規定する独立企業間価格（第十三項において準用する第四十条の三の三第五項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から六十日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたときに、当該居住者の同時文書化対象内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該居住者の当該同時文書化対象内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。）を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
art-41-19-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
If a relevant official of the National Tax Agency, or a relevant official of the tax office or the Regional Taxation Bureau having jurisdiction over a resident's place for tax payment, has requested the resident to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (3) pertaining to an internal transaction subject to contemporaneous documentation (meaning an internal dealing other than an internal dealing to which the provisions of the preceding paragraph apply; hereinafter the same applies in this paragraph) (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving those documents, those electronic or magnetic records; hereinafter the same applies in this paragraph) or copies thereof, and they have not been presented or submitted by the date designated by the official, within a period not exceeding 45 days from the date of the request, in consideration of the number of days normally required to prepare for the presentation or submission of the requested documents or copies thereof, or has requested the resident to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the main clause of Article 40-3-3, paragraph (5) as applied mutatis mutandis pursuant to paragraph (13)) pertaining to an internal transaction subject to contemporaneous documentation (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving those documents, those electronic or magnetic records; hereinafter the same applies in this paragraph) or copies thereof, and they have not been presented or submitted by the date designated by the official, within a period not exceeding 60 days from the date of the request, in consideration of the number of days normally required to prepare for the presentation or submission of the requested documents or copies thereof, the official may, when it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the resident's internal transaction subject to contemporaneous documentation, and to the extent found to be necessary, ask questions of a person engaged in a business of the same type as the resident's business pertaining to that internal transaction subject to contemporaneous documentation, inspect the books and documents relating to that business (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving them, those electronic or magnetic records; hereinafter the same applies in this Article), or request the presentation or submission of those books and documents (including copies thereof).
machine translation, not official
**第六項** 国税庁の当該職員又は居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、居住者に同時文書化免除内部取引（第四項の規定の適用がある内部取引をいう。以下この項において同じ。）に係る第一項に規定する独立企業間価格（第十三項において準用する第四十条の三の三第五項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときに、当該居住者の同時文書化免除内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該居住者の当該同時文書化免除内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
art-41-19-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
If a relevant official of the National Tax Agency, or a relevant official of the tax office or the Regional Taxation Bureau having jurisdiction over a resident's place for tax payment, has requested the resident to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the main clause of Article 40-3-3, paragraph (5) as applied mutatis mutandis pursuant to paragraph (13)) pertaining to an internal transaction exempt from contemporaneous documentation (meaning an internal dealing to which the provisions of paragraph (4) apply; hereinafter the same applies in this paragraph) (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving those documents, those electronic or magnetic records; hereinafter the same applies in this paragraph) or copies thereof, and they have not been presented or submitted by the date designated by the official, within a period not exceeding 60 days from the date of the request, in consideration of the number of days normally required to prepare for the presentation or submission of the requested documents or copies thereof, the official may, when it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the resident's internal transaction exempt from contemporaneous documentation, and to the extent found to be necessary, ask questions of a person engaged in a business of the same type as the resident's business pertaining to that internal transaction exempt from contemporaneous documentation, inspect the books and documents relating to that business, or request the presentation or submission of those books and documents (including copies thereof).
machine translation, not official
**第七項** 国税庁の当該職員又は居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、居住者の内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、前二項の規定に基づき提出された帳簿書類（その写しを含む。）を留め置くことができる。
art-41-19-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-7
A relevant official of the National Tax Agency, or a relevant official of the tax office or the Regional Taxation Bureau having jurisdiction over a resident's place for tax payment, may, when it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the resident's internal dealings, retain the books and documents (including copies thereof) submitted pursuant to the provisions of the preceding two paragraphs.
machine translation, not official
**第八項** 前三項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
art-41-19-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-8
The authority of the relevant officials under the provisions of the preceding three paragraphs must not be construed as being granted for the purpose of criminal investigation.
machine translation, not official
**第九項** 国税庁、国税局又は税務署の当該職員は、第五項又は第六項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-41-19-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-9
When a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office asks questions, conducts an inspection or requests presentation or submission under the provisions of paragraph (5) or (6), the official must carry a certificate showing the official's identity and must present it if so requested by a person concerned.
machine translation, not official
**第十項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、三十万円以下の罰金に処する。
art-41-19-5/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-10
In a case that falls under any of the following items, the person who committed the violation is punished by a fine of 300,000 yen or less:
machine translation, not official
**一** 第五項若しくは第六項の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又はこれらの規定による検査を拒み、妨げ、若しくは忌避したとき。
art-41-19-5/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-10/item-1
when the person has failed to answer or has given a false answer to the questions given by the relevant official pursuant to the provisions of paragraph (5) or (6) or has refused, obstructed or avoided the inspection pursuant to those provisions;
machine translation, not official
**二** 第五項又は第六項の規定による帳簿書類の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類（その写しを含む。）を提示し、若しくは提出したとき。
art-41-19-5/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-10/item-2
when the person, without justifiable grounds, has failed to comply with a request for the presentation or submission of books and documents under the provisions of paragraph (5) or (6), or has presented or submitted books and documents (including copies thereof) containing a false statement or record.
machine translation, not official
**第十一項** 法人（人格のない社団等（法人税法第二条第八号に規定する人格のない社団等をいう。以下この項及び次項において同じ。）を含む。以下この項において同じ。）の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の刑を科する。
art-41-19-5/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-11
When the representative of a corporation (including an association or foundation without juridical personality (meaning an association or foundation without juridical personality as prescribed in Article 2, item (viii) of the Corporation Tax Act; hereinafter the same applies in this paragraph and the following paragraph); hereinafter the same applies in this paragraph) (such representative includes the administrator of an association or foundation without juridical personality), or an agent, employee, or other worker of a corporation or individual has committed the violation set forth in the preceding paragraph with regard to the business of the corporation or individual, not only the offender is punished but also the corporation or individual is subject to the punishment prescribed in the paragraph.
machine translation, not official
**第十二項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-41-19-5/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-12
If the provisions of the preceding paragraph apply to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of the laws concerning criminal proceedings in which a corporation is the defendant or the suspect apply mutatis mutandis.
machine translation, not official
**第十三項** 第四十条の三の三第五項から第十二項まで及び第二十一項から第二十六項まで並びに第四十条の三の四の規定は、国外事業所等を有する居住者の内部取引につき、第一項の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第四十条の三の三第五項 第二項各号 第四十一条の十九の五第二項の規定により第二項に規定する方法に準じて算定する場合における同項各号
を第一項 を同条第一項
所得税法第百六十四条第一項第一号イに掲げる国内源泉所得につき同法第百六十五条第一項の規定により同法第二十二条の規定に準じて計算した金額又は同法第二条第一項第二十五号に規定する純損失の金額につき同項第四十三号 所得税の額から控除する金額につき所得税法第二条第一項第四十三号
ならば第一項 ならば第四十一条の十九の五第一項
第四十条の三の三第八項 第四項の規定の適用がある内部取引以外の内部取引 第四十一条の十九の五第五項に規定する同時文書化対象内部取引
第三項 同条第三項
第四十条の三の三第九項 第三項 第四十一条の十九の五第三項
第一項に 同条第一項に
として財務省令 として同条第五項に規定する財務省令
所得税法第百六十四条第一項第一号イに掲げる国内源泉所得につき同法第百六十五条第一項の規定により同法第二十二条の規定に準じて計算した金額又は同法第二条第一項第二十五号に規定する純損失の金額 所得税の額から控除する金額
第四十条の三の三第九項第一号 第二項第一号ロ 第四十一条の十九の五第二項の規定により第二項に規定する方法に準じて算定する場合における同項第一号ロ
第四十条の三の三第九項第二号 第二項第一号ニ 第四十一条の十九の五第二項の規定により第二項に規定する方法に準じて算定する場合における同項第一号ニ
第四十条の三の三第十一項 第四項の規定の適用がある内部取引 第四十一条の十九の五第六項に規定する同時文書化免除内部取引
第一項に 同条第一項に
財務省令 同条第六項に規定する財務省令
所得税法第百六十四条第一項第一号イに掲げる国内源泉所得につき同法第百六十五条第一項の規定により同法第二十二条の規定に準じて計算した金額又は同法第二条第一項第二十五号に規定する純損失の金額 所得税の額から控除する金額
第四十条の三の三第二十一項 同項の 第四十一条の十九の五第一項の
第四十条の三の三第二十二項 第四十条の三の三第二十二項（ 第四十一条の十九の五第十三項（国外所得金額の計算の特例）において準用する同法第四十条の三の三第二十二項（
第四十条の三の三第二十二項の 第四十一条の十九の五第十三項において準用する同法第四十条の三の三第二十二項の
及び同法 及び同法第四十一条の十九の五第十三項において準用する同法
「前条及び租税特別措置法 「前条及び租税特別措置法第四十一条の十九の五第十三項において準用する同法
第四十条の三の三第二十二項第一号及び第二十三項 内部取引価格を第一項 第四十一条の十九の五第一項に規定する内部取引の対価の額とした額を同項
第四十条の三の三第二十五項 租税特別措置法 租税特別措置法第四十一条の十九の五第十三項（国外所得金額の計算の特例）において準用する同法
同法第四十条の三の三第二十二項 同法第四十一条の十九の五第十三項において準用する同法第四十条の三の三第二十二項
第四十条の三の三第二十六項 非居住者の恒久的施設と当該非居住者 居住者の第四十一条の十九の五第一項に規定する事業場等と当該居住者の同項に規定する国外事業所等
の居住者とされる に所在する
の事業場等との との
に係る第一項 に係る第四十一条の十九の五第一項
、当該非居住者 、当該居住者
第四十条の三の四第四項 第四十条の三の四第一項（ 第四十一条の十九の五第十三項（国外所得金額の計算の特例）において準用する同法第四十条の三の四第一項（
第四十条の三の四第一項の 第四十一条の十九の五第十三項において準用する同法第四十条の三の四第一項の
第四十条の三の四第六項 第四十条の三の四第一項（ 第四十一条の十九の五第十三項（国外所得金額の計算の特例）において準用する同法第四十条の三の四第一項（
第四十条の三の四第一項の 第四十一条の十九の五第十三項において準用する同法第四十条の三の四第一項の
猶予の要件等）、 猶予の要件等）の規定、
猶予）又は 猶予）の規定又は
若しくは租税特別措置法 若しくは租税特別措置法第四十一条の十九の五第十三項において準用する同法
含む。）又は租税特別措置法 含む。）又は租税特別措置法第四十一条の十九の五第十三項において準用する同法
art-41-19-5/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-13
The provisions of Article 40-3-3, paragraphs (5) through (12) and paragraphs (21) through (26), and Article 40-3-4 apply mutatis mutandis to the case where the provisions of paragraph (1) are applied to the internal dealings of a resident who has a foreign office or similar establishment. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 40-3-3, paragraph (5) the items of paragraph (2) the items of that paragraph in the case where the calculation is made pursuant to the provisions of Article 41-19-5, paragraph (2) by a method equivalent to the methods prescribed in paragraph (2)
to be the arm's length price prescribed in paragraph (1) to be the arm's length price prescribed in paragraph (1) of that Article
the amount calculated in accordance with the provisions of Article 22 of that Act pursuant to the provisions of Article 165, paragraph (1) of that Act for the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for that year, or the amount of net loss prescribed in Article 2, paragraph (1), item (xxv) of that Act the amount to be deducted from the amount of income tax of that nonresident for that year
would be deemed to be the arm's length price prescribed in paragraph (1) if the provisions would be deemed to be the arm's length price prescribed in Article 41-19-5, paragraph (1) if the provisions
Article 40-3-3, paragraph (8) an internal dealing other than an internal dealing to which the provisions of paragraph (4) apply an internal transaction subject to contemporaneous documentation prescribed in Article 41-19-5, paragraph (5)
paragraph (3) paragraph (3) of that Article
Article 40-3-3, paragraph (9) paragraph (3) Article 41-19-5, paragraph (3)
prescribed in paragraph (1) prescribed in paragraph (1) of that Article
specified by Order of the Ministry of Finance as documents specified by the Order of the Ministry of Finance prescribed in paragraph (5) of that Article as documents
the amount calculated in accordance with the provisions of Article 22 of the Income Tax Act pursuant to the provisions of Article 165, paragraph (1) of that Act for the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for that year, or the amount of net loss prescribed in Article 2, paragraph (1), item (xxv) of that Act the amount to be deducted from the amount of income tax of that nonresident for that year
Article 40-3-3, paragraph (9), item (i) the method listed in paragraph (2), item (i), (b) or (c) or the method listed in item (i), (b) or (c) of paragraph (2) in the case where the calculation is made pursuant to the provisions of Article 41-19-5, paragraph (2) by a method equivalent to the methods prescribed in paragraph (2), or
Article 40-3-3, paragraph (9), item (ii) the method prescribed in paragraph (2), item (i), (d) the method prescribed in item (i), (d) of paragraph (2) in the case where the calculation is made pursuant to the provisions of Article 41-19-5, paragraph (2) by a method equivalent to the methods prescribed in paragraph (2)
Article 40-3-3, paragraph (11) an internal dealing to which the provisions of paragraph (4) apply an internal transaction exempt from contemporaneous documentation prescribed in Article 41-19-5, paragraph (6)
prescribed in paragraph (1) prescribed in paragraph (1) of that Article
specified by Order of the Ministry of Finance specified by the Order of the Ministry of Finance prescribed in paragraph (6) of that Article
the amount calculated in accordance with the provisions of Article 22 of the Income Tax Act pursuant to the provisions of Article 165, paragraph (1) of that Act for the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for that year, or the amount of net loss prescribed in Article 2, paragraph (1), item (xxv) of that Act the amount to be deducted from the amount of income tax of that nonresident for that year
Article 40-3-3, paragraph (21) with regard to the application of the provisions of paragraph (1) with regard to the application of the provisions of Article 41-19-5, paragraph (1)
Article 40-3-3, paragraph (22) Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation ( Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act (
pursuant to the provisions of paragraph (1) and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation pursuant to the provisions of paragraph (1) and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
paragraph (1) and Article 40-3-3, paragraph (22) of that Act paragraph (1) and Article 40-3-3, paragraph (22) of that Act as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
"the preceding Article and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation "the preceding Article and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
Article 40-3-3, paragraph (22), item (i) and paragraph (23) the internal dealing price at an amount different from the arm's length price prescribed in paragraph (1) the amount treated as the amount of consideration for an internal dealing prescribed in Article 41-19-5, paragraph (1) at an amount different from the arm's length price prescribed in that paragraph
Article 40-3-3, paragraph (25) the Act on Special Measures Concerning Taxation the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act
Article 40-3-3, paragraph (22) of that Act Article 40-3-3, paragraph (22) of that Act as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
Article 40-3-3, paragraph (26) the permanent establishment of a nonresident a business establishment, etc. of a resident prescribed in Article 41-19-5, paragraph (1)
who is deemed, pursuant to the provisions of a convention prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the following Article as a "tax treaty"), to be a resident of that is located, pursuant to the provisions of a convention prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the following Article as a "tax treaty"), in
a place of business or similar place of that nonresident (limited to a nonresident a foreign office or similar establishment of that resident prescribed in that paragraph (limited to one
the arm's length price prescribed in paragraph (1) which pertains the arm's length price prescribed in Article 41-19-5, paragraph (1) which pertains
payable by that nonresident payable by that resident
Article 40-3-4, paragraph (4) Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation ( Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act (
under Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation under Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
Article 40-3-4, paragraph (6) Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation ( Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act (
Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation) Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act)
Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (Requirements for Tax Payment Grace Period), the provisions of Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (Requirements for Tax Payment Grace Period),
Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings) or the provisions of Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings) or
National Taxes or Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation National Taxes or Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
or Article 40-3-4, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation or Article 40-3-4, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
machine translation, not official
**第十四項** 第五項及び第六項の帳簿書類（その写しを含む。）の留置きに関する手続その他第一項から第四項まで、第七項及び前項の規定の適用に関し必要な事項は、政令で定める。
art-41-19-5/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-14
Procedures concerning the retention of the books and documents (including copies thereof) referred to in paragraphs (5) and (6) and other necessary matters concerning the application of the provisions of paragraphs (1) through (4), paragraph (7) and the preceding paragraph are specified by Cabinet Order.
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### 第四十一条の二十（ホステス等の業務に関する報酬又は料金に係る源泉徴収の特例） — Special Provisions on Withholding at the Source for Remuneration or Fees for the Work of Hostesses or Similar Workers
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art-41-20 · https://japanlaw.org/en/special-taxation-measures-act/art-41-20 · https://japanlaw.org/l/332AC0000000026/art-41-20
**第一項** ホテル、旅館その他飲食をする場所において客に接待その他の役務の提供を行うことを業務とする者で政令で定めるもの（以下この項において「ホステス等」という。）をこれらの場所に派遣して当該業務を行わせることを内容とする事業を営む者が、当該ホステス等である居住者に対し国内においてその業務に関する報酬又は料金を支払う場合には、当該報酬又は料金は、所得税法第二百四条第一項第六号に掲げる報酬又は料金とみなして、同法の規定を適用する。
art-41-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-20/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-20/par-1
If a person operating a business of dispatching persons specified by Cabinet Order whose work is to carry out entertainment or any other provision of services for customers at hotels, inns or other places for eating and drinking (hereinafter referred to as "hostesses or similar workers" in this paragraph) to those places to have them perform that work pays remuneration or fees for that work in Japan to a resident who is such a hostess or similar worker, the provisions of the Income Tax Act apply by deeming that remuneration or those fees to be remuneration or fees listed in Article 204, paragraph (1), item (vi) of that Act.
machine translation, not official
**第二項** 前項の規定の適用がある場合における所得税法第二百四条第二項及び第三項の規定の適用については、同条第二項第三号中「施設の経営者」とあるのは「施設の経営者及び租税特別措置法第四十一条の二十第一項（ホステス等の業務に関する報酬又は料金に係る源泉徴収の特例）に規定する事業を営む者」と、同条第三項中「ホステス等」とあるのは「ホステス等（租税特別措置法第四十一条の二十第一項に規定するホステス等を含む。）」と、「同項」とあるのは「第一項」と読み替えるものとするほか、前項の規定の適用に関し必要な事項は、政令で定める。
art-41-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-20/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-20/par-2
With regard to the application of the provisions of Article 204, paragraphs (2) and (3) of the Income Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "operator of the facility" in paragraph (2), item (iii) of that Article is deemed to be replaced with "operator of the facility and a person operating the business prescribed in Article 41-20, paragraph (1) (Special Provisions on Withholding at the Source for Remuneration or Fees for the Work of Hostesses or Similar Workers) of the Act on Special Measures Concerning Taxation", the phrase "hostesses or similar workers" in paragraph (3) of that Article is deemed to be replaced with "hostesses or similar workers (including hostesses or similar workers prescribed in Article 41-20, paragraph (1) of the Act on Special Measures Concerning Taxation)", and the phrase "that paragraph" is deemed to be replaced with "paragraph (1)"; beyond this, necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
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### 第四十一条の二十一（外国組合員に対する課税の特例） — Special Provisions on Taxation of Foreign Partners
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art-41-21 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21 · https://japanlaw.org/l/332AC0000000026/art-41-21
**第一項** 投資組合契約を締結している組合員である非居住者又は外国法人で、当該投資組合契約に基づいて恒久的施設を通じて事業を行うもののうち次に掲げる要件を満たすものが有する所得税法第百六十一条第一項に規定する国内源泉所得（非居住者にあつては同項第一号及び第四号に掲げる国内源泉所得（同項第二号、第三号、第五号から第十一号まで及び第十三号から第十七号までに掲げる国内源泉所得に該当するものを除く。）に限るものとし、外国法人にあつては同項第四号に掲げる国内源泉所得に限るものとする。）で当該恒久的施設に帰せられるものについては、所得税を課さない。
art-41-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1
With regard to domestic source income prescribed in Article 161, paragraph (1) of the Income Tax Act (limited, for a nonresident, to the domestic source income listed in items (i) and (iv) of that paragraph (excluding that which falls under the domestic source income listed in items (ii), (iii), (v) through (xi) and (xiii) through (xvii) of that paragraph) and, for a foreign corporation, to the domestic source income listed in item (iv) of that paragraph) held by a nonresident or foreign corporation that is a partner who has concluded an investment partnership contract, that conducts business through a permanent establishment under that investment partnership contract and that satisfies the following requirements, which is attributable to that permanent establishment, no income tax is imposed:
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**一** 当該投資組合契約によつて成立する投資組合の有限責任組合員であること。
art-41-21/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-1
being a limited partner of the investment partnership formed by that investment partnership contract;
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**二** 当該投資組合契約に基づいて行う事業に係る業務の執行として政令で定める行為を行わないこと。
art-41-21/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-2
not performing any act specified by Cabinet Order as the execution of operations pertaining to the business conducted under that investment partnership contract;
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**三** 当該投資組合契約に係る組合財産に対する持分割合として政令で定めるところにより計算した割合（第五項及び第九項において「投資組合財産持分割合」という。）が百分の二十五（当該投資組合契約において、当該投資組合契約によつて成立する投資組合にその有限責任組合員若しくは無限責任組合員又はこれらの者が指名する者から構成される合議体のうち政令で定めるものを設置する旨が定められている場合には、百分の五十）に満たないこと。
art-41-21/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-3
the ratio calculated as specified by Cabinet Order as the ratio of the interest in the partnership property pertaining to that investment partnership contract (referred to as the "share ratio in investment partnership property" in paragraphs (5) and (9)) being less than 25 percent (or 50 percent, if that investment partnership contract provides that a council specified by Cabinet Order, composed of the limited partners or the general partners with unlimited liability, or persons nominated by them, is to be established in the investment partnership formed by that investment partnership contract);
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**四** 当該投資組合契約によつて成立する投資組合の無限責任組合員と政令で定める特殊の関係のある者でないこと。
art-41-21/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-4
not being a person having a special relationship specified by Cabinet Order with a general partner with unlimited liability of the investment partnership formed by that investment partnership contract.
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**第二項** 非居住者が対象国内源泉所得（所得税法第百六十一条第一項第一号及び第四号に掲げる国内源泉所得（同項第二号、第三号、第五号から第十一号まで及び第十三号から第十七号までに掲げる国内源泉所得に該当するものを除く。）で当該非居住者が締結している投資組合契約に基づいて行う事業に係る恒久的施設に帰せられるものをいう。以下この項において同じ。）につき前項の規定の適用を受けた場合には、当該非居住者が締結している当該適用に係る投資組合契約に基づいて恒久的施設を通じて行う事業（次項において「特例適用組合事業」という。）による対象国内源泉所得に係る損失の額として政令で定める金額は、同法その他所得税に関する法令の規定の適用については、ないものとみなす。
art-41-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-2
If a nonresident has received the application of the provisions of the preceding paragraph with respect to covered domestic source income (meaning domestic source income listed in Article 161, paragraph (1), items (i) and (iv) of the Income Tax Act (excluding that which falls under the domestic source income listed in items (ii), (iii), (v) through (xi) and (xiii) through (xvii) of that paragraph) that is attributable to a permanent establishment pertaining to the business conducted under an investment partnership contract concluded by the nonresident; hereinafter the same applies in this paragraph), the amount specified by Cabinet Order as the amount of loss pertaining to covered domestic source income arising from the business conducted through a permanent establishment under the investment partnership contract concluded by the nonresident to which that application pertains (referred to as a "special application partnership business" in the following paragraph) is deemed not to exist for the purpose of applying the provisions of that Act and other laws and regulations concerning income tax.
machine translation, not official
**第三項** 第一項の規定の適用がある場合における非居住者が有する所得税法第百六十一条第一項第一号に掲げる国内源泉所得（同項第二号、第三号、第五号から第十一号まで及び第十三号から第十七号までに掲げる国内源泉所得に該当するものに限る。）で特例適用組合事業に係る恒久的施設に帰せられるものは、同項第一号に掲げる国内源泉所得に該当しないものとみなして、同法その他所得税に関する法令の規定を適用する。
art-41-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-3
If the provisions of paragraph (1) apply, the domestic source income listed in Article 161, paragraph (1), item (i) of the Income Tax Act (limited to that which falls under the domestic source income listed in items (ii), (iii), (v) through (xi) and (xiii) through (xvii) of that paragraph) held by a nonresident that is attributable to a permanent establishment pertaining to a special application partnership business is deemed not to fall under the domestic source income listed in item (i) of that paragraph, and the provisions of that Act and other laws and regulations concerning income tax apply accordingly.
machine translation, not official
**第四項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-41-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
machine translation, not official
**一** 投資組合契約 投資事業有限責任組合契約に関する法律第三条第一項に規定する投資事業有限責任組合契約及び外国組合契約をいう。
art-41-21/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4/item-1
investment partnership contract: This means an investment limited partnership contract prescribed in Article 3, paragraph (1) of the Limited Partnership Act for Investment and a foreign partnership contract;
machine translation, not official
**二** 投資組合 投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合及び外国組合契約により成立するこれに類するものをいう。
art-41-21/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4/item-2
investment partnership: This means an investment limited partnership prescribed in Article 2, paragraph (2) of the Limited Partnership Act for Investment and anything similar thereto formed by a foreign partnership contract;
machine translation, not official
**三** 有限責任組合員 投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合の有限責任組合員及び外国組合契約におけるこれに類する者をいう。
art-41-21/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4/item-3
limited partner: This means a limited partner of an investment limited partnership prescribed in Article 2, paragraph (2) of the Limited Partnership Act for Investment and a person similar thereto under a foreign partnership contract;
machine translation, not official
**四** 組合財産 投資事業有限責任組合契約に関する法律第十六条において準用する民法第六百六十八条に規定する組合財産及び外国組合契約におけるこれに類する財産をいう。
art-41-21/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4/item-4
partnership property: This means partnership property prescribed in Article 668 of the Civil Code as applied mutatis mutandis pursuant to Article 16 of the Limited Partnership Act for Investment and property similar thereto under a foreign partnership contract;
machine translation, not official
**五** 無限責任組合員 投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合の無限責任組合員及び外国組合契約におけるこれに類する者をいう。
art-41-21/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4/item-5
general partner with unlimited liability: This means a general partner with unlimited liability of an investment limited partnership prescribed in Article 2, paragraph (2) of the Limited Partnership Act for Investment and a person similar thereto under a foreign partnership contract;
machine translation, not official
**六** 外国組合契約 外国における投資事業有限責任組合契約に関する法律第三条第一項に規定する投資事業有限責任組合契約に類する契約をいう。
art-41-21/par-4/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4/item-6
foreign partnership contract: This means a contract in a foreign country that is similar to an investment limited partnership contract prescribed in Article 3, paragraph (1) of the Limited Partnership Act for Investment.
machine translation, not official
**第五項** 第一項の規定は、非居住者又は外国法人が、同項の規定の適用を受けようとする旨、その者の氏名又は名称、住所（国内に居所を有する非居住者にあつては、居所。以下この条において同じ。）及び投資組合財産持分割合その他の財務省令で定める事項を記載した書類（以下この条において「特例適用申告書」という。）に同項第一号から第三号までに掲げる要件を満たすものであることを証する書類として財務省令で定める書類を添付して、これを、投資組合契約に係る投資組合の無限責任組合員で所得税法第百六十一条第一項第四号に掲げる国内源泉所得の同号に規定する配分の取扱いをする者（以下この条において「配分の取扱者」という。）を経由して当該国内源泉所得に係る所得税の同法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出しており、かつ、当該投資組合契約の締結の日からその提出の日までの間継続して第一項各号に掲げる要件を満たしている場合に限り、その提出の日以後の期間について、適用する。
art-41-21/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
The provisions of paragraph (1) apply, for the period on and after the date of submission, only if a nonresident or foreign corporation has submitted a document stating that it seeks the application of the provisions of that paragraph, its name, its address (or, for a nonresident who has a residence in Japan, its residence; hereinafter the same applies in this Article), its share ratio in investment partnership property and other matters specified by Order of the Ministry of Finance (hereinafter referred to as a "special application return" in this Article), with the document specified by Order of the Ministry of Finance as a document certifying that it satisfies the requirements listed in items (i) through (iii) of that paragraph attached, to the district director having jurisdiction over the place for tax payment under the provisions of Article 17 of the Income Tax Act (or, if a designation has been made under the provisions of Article 18, paragraph (2) of that Act, the designated place for tax payment) for the income tax on the domestic source income listed in Article 161, paragraph (1), item (iv) of that Act, via the general partner with unlimited liability of the investment partnership pertaining to the investment partnership contract who handles the distribution, prescribed in that item, of that domestic source income (hereinafter referred to as the "person handling the distribution" in this Article), and has continuously satisfied the requirements listed in the items of paragraph (1) from the date of conclusion of that investment partnership contract to the date of that submission.
machine translation, not official
**第六項** 特例適用申告書を提出した者が第一項各号に掲げる要件のいずれかを満たさないこととなつた場合には、その満たさないこととなつた日以後は、当該特例適用申告書に係る投資組合の解散その他の政令で定める事由が生ずる日までの間は、同項の規定は、適用しない。
art-41-21/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-6
If a person who has submitted a special application return ceases to satisfy any of the requirements listed in the items of paragraph (1), the provisions of that paragraph do not apply on or after the date on which the person ceased to satisfy it, until the date on which the dissolution of the investment partnership pertaining to that special application return or any other event specified by Cabinet Order occurs.
machine translation, not official
**第七項** 第五項の場合において、特例適用申告書が同項に規定する税務署長に提出されたときは、当該特例適用申告書に係る配分の取扱者においてその受理がされた日にその提出があつたものとみなす。
art-41-21/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-7
In the case referred to in paragraph (5), when a special application return has been submitted to the district director prescribed in that paragraph, it is deemed to have been submitted on the date on which it was received by the person handling the distribution pertaining to that special application return.
machine translation, not official
**第八項** 特例適用申告書を提出する者は、その提出の際、その経由する配分の取扱者にその者が非居住者又は外国法人に該当することを証する書類として財務省令で定める書類を提示しなければならないものとし、当該配分の取扱者は、当該特例適用申告書に記載されている氏名又は名称及び住所を当該書類により確認しなければならないものとする。
art-41-21/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-8
A person who submits a special application return must, at the time of its submission, present to the person handling the distribution through whom it is submitted the document specified by Order of the Ministry of Finance as a document certifying that the person falls under a nonresident or foreign corporation, and that person handling the distribution must confirm the name and address stated in that special application return by means of that document.
machine translation, not official
**第九項** 特例適用申告書を提出した者が、次の各号に掲げる場合に該当することとなつた場合には、その者は、その該当することとなつた日以後最初に当該特例適用申告書に係る投資組合契約に基づいて受ける所得税法第百六十一条第一項第四号に掲げる国内源泉所得の同法第二百十二条第五項の規定により支払があつたものとみなされる日の前日（その者が非居住者である場合にあつては、当該前日又は当該該当することとなつた日以後最初に同法第百六十一条第一項に規定する国内源泉所得を有することとなつた日の属する年の翌年三月十五日のいずれか早い日）までに、当該各号に定める申告書に添付書類（第一号に定める申告書にあつては同号に規定する変更が当該特例適用申告書に係る投資組合契約の内容の変更又は投資組合財産持分割合の変更（第一項第三号に規定する政令で定める合議体を設置する旨の投資組合契約の内容の変更をした場合における当該変更後最初に投資組合財産持分割合を百分の二十五以上とするものに限る。）である場合における当該投資組合契約の内容の変更又は投資組合財産持分割合の変更後においても第一項第一号から第三号までに掲げる要件を満たすものであることを証する書類として財務省令で定める書類をいい、第二号に定める申告書にあつては第五項に規定する財務省令で定める書類をいう。）を添付して、これを、当該特例適用申告書に係る配分の取扱者を経由して第五項に規定する税務署長に提出しなければならない。
art-41-21/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9
If a person who has submitted a special application return comes to fall under any of the cases listed in the following items, the person must submit the return specified in each of those items, with the attached documents (meaning, for the return specified in item (i), where the change prescribed in that item is a change in the content of the investment partnership contract pertaining to that special application return or a change in the share ratio in investment partnership property (limited to a change that, where the content of the investment partnership contract has been changed to provide that the council specified by Cabinet Order prescribed in paragraph (1), item (iii) is to be established, first makes the share ratio in investment partnership property 25 percent or more after that change), the document specified by Order of the Ministry of Finance as a document certifying that the person satisfies the requirements listed in paragraph (1), items (i) through (iii) even after that change in the content of the investment partnership contract or change in the share ratio in investment partnership property, and, for the return specified in item (ii), the document specified by Order of the Ministry of Finance prescribed in paragraph (5)) attached, to the district director prescribed in paragraph (5) via the person handling the distribution pertaining to that special application return, by the day before the date on which the domestic source income listed in Article 161, paragraph (1), item (iv) of the Income Tax Act that the person first receives under the investment partnership contract pertaining to that special application return on or after the date on which the person came to fall under that case is deemed to have been paid under the provisions of Article 212, paragraph (5) of that Act (or, if the person is a nonresident, by that day before or by March 15 of the year following the year that includes the date on which the person first comes to have domestic source income prescribed in Article 161, paragraph (1) of that Act on or after the date on which the person came to fall under that case, whichever is earlier):
machine translation, not official
**一** 当該特例適用申告書に記載した第五項に規定する財務省令で定める事項又は次号に定める申告書に記載した同号に規定する財務省令で定める事項の変更をした場合 その変更をした後の氏名又は名称、住所及び投資組合財産持分割合その他の財務省令で定める事項を記載した申告書
art-41-21/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-1
if the person has changed any of the matters specified by Order of the Ministry of Finance prescribed in paragraph (5) that are stated in that special application return, or any of the matters specified by Order of the Ministry of Finance prescribed in the following item that are stated in the return specified in that item: a return stating the name, address, share ratio in investment partnership property and other matters specified by Order of the Ministry of Finance after that change;
machine translation, not official
**二** 当該特例適用申告書を提出した日、前号に定める申告書を提出した日又はこの号に定める申告書を提出した日のいずれか遅い日の翌日から五年を経過した場合 当該特例適用申告書を提出した者の氏名又は名称、住所及び投資組合財産持分割合その他の財務省令で定める事項を記載した申告書
art-41-21/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-2
if five years have elapsed from the day following the date on which that special application return was submitted, the date on which the return specified in the preceding item was submitted or the date on which the return specified in this item was submitted, whichever is the latest: a return stating the name, address, share ratio in investment partnership property and other matters specified by Order of the Ministry of Finance of the person who submitted that special application return.
machine translation, not official
**第十項** 第六項の規定は特例適用申告書を提出した者が前項の規定により提出すべき同項各号に定める申告書を提出しなかつた場合（同項の規定により当該各号に定める申告書に添付すべき同項に規定する添付書類を添付しなかつた場合を含む。）について、第七項及び第八項の規定は前項各号に定める申告書の提出について、それぞれ準用する。この場合において、第六項中「第一項各号に掲げる要件のいずれかを満たさないこととなつた場合」とあるのは「第九項の規定により提出すべき同項各号に定める申告書を提出しなかつた場合（同項の規定により当該各号に定める申告書に添付すべき同項に規定する添付書類を添付しなかつた場合を含む。）」と、「その満たさない」とあるのは「当該各号に掲げる場合に該当する」と、「同項」とあるのは「第一項」と、第七項中「第五項」とあるのは「第九項」と、「特例適用申告書が同項」とあるのは「同項各号に定める申告書が第五項」と、「当該特例適用申告書」とあるのは「当該各号に定める申告書」と、第八項中「特例適用申告書を」とあるのは「次項各号に定める申告書を」と、「当該特例適用申告書」とあるのは「当該各号に定める申告書」と読み替えるものとする。
art-41-21/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-10
The provisions of paragraph (6) apply mutatis mutandis to the case where a person who has submitted a special application return fails to submit the return specified in each item of the preceding paragraph that the person is required to submit under the provisions of that paragraph (including the case where the person fails to attach the attached documents prescribed in that paragraph that are required to be attached to the return specified in each of those items under the provisions of that paragraph), and the provisions of paragraphs (7) and (8) apply mutatis mutandis to the submission of the return specified in each item of the preceding paragraph. In this case, the phrase "ceases to satisfy any of the requirements listed in the items of paragraph (1)" in paragraph (6) is deemed to be replaced with "fails to submit the return specified in each item of paragraph (9) that the person is required to submit under the provisions of that paragraph (including the case where the person fails to attach the attached documents prescribed in that paragraph that are required to be attached to the return specified in each of those items under the provisions of that paragraph)", the phrase "ceased to satisfy it" is deemed to be replaced with "came to fall under the case listed in each of those items", the phrase "that paragraph" is deemed to be replaced with "paragraph (1)", the phrase "paragraph (5)" in paragraph (7) is deemed to be replaced with "paragraph (9)", the phrase "a special application return has been submitted to the district director prescribed in that paragraph" is deemed to be replaced with "the return specified in each item of that paragraph has been submitted to the district director prescribed in paragraph (5)", the phrase "that special application return" is deemed to be replaced with "the return specified in each of those items", the phrase "submits a special application return" in paragraph (8) is deemed to be replaced with "submits the return specified in each item of the following paragraph", and the phrase "that special application return" is deemed to be replaced with "the return specified in each of those items".
machine translation, not official
**第十一項** 第五項の非居住者若しくは外国法人又は第九項の特例適用申告書を提出した者（以下この項及び第十三項において「非居住者等」という。）は、第五項の規定による特例適用申告書の提出又は第九項の規定による同項各号に定める申告書の提出に代えて、これらの規定の配分の取扱者に対し、当該特例適用申告書又は当該各号に定める申告書に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。第十三項において同じ。）により提供することができる。この場合において、当該非居住者等は、当該特例適用申告書又は当該各号に定める申告書を当該配分の取扱者に提出したものとみなす。
art-41-21/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-11
A nonresident or foreign corporation referred to in paragraph (5) or a person who has submitted a special application return referred to in paragraph (9) (hereinafter referred to as a "nonresident, etc." in this paragraph and paragraph (13)) may, in lieu of submitting a special application return under the provisions of paragraph (5) or submitting the return specified in each item of paragraph (9) under the provisions of that paragraph, provide the person handling the distribution referred to in those provisions with the matters to be stated in that special application return or in the return specified in each of those items by electronic or magnetic means (meaning the method of using an electronic data processing system or any other method using information and communications technology that is specified by Order of the Ministry of Finance; the same applies in paragraph (13)). In this case, that nonresident, etc. is deemed to have submitted that special application return or the return specified in each of those items to that person handling the distribution.
machine translation, not official
**第十二項** 前項の規定の適用がある場合における第七項及び第十項の規定の適用については、第七項中「、特例適用申告書」とあるのは「、特例適用申告書に記載すべき事項」と、「受理がされた日」とあるのは「提供を受けた日」と、第十項中「特例適用申告書が」とあるのは「特例適用申告書に記載すべき事項が」と、「同項各号に定める申告書が」とあるのは「同項各号に定める申告書に記載すべき事項が」とする。
art-41-21/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-12
With regard to the application of the provisions of paragraphs (7) and (10) in the case where the provisions of the preceding paragraph apply, the phrase "when a special application return" in paragraph (7) is deemed to be replaced with "when the matters to be stated in a special application return", the phrase "the date on which it was received" is deemed to be replaced with "the date on which they were provided", the phrase "a special application return has" in paragraph (10) is deemed to be replaced with "the matters to be stated in a special application return have", and the phrase "the return specified in each item of that paragraph has" is deemed to be replaced with "the matters to be stated in the return specified in each item of that paragraph have".
machine translation, not official
**第十三項** 非居住者等は、第十一項の規定により特例適用申告書又は第九項各号に定める申告書に記載すべき事項を電磁的方法により提供する場合には、第五項に規定する財務省令で定める書類の同項の規定による提出又は第九項に規定する添付書類の同項の規定による提出に代えて、第五項又は第九項の配分の取扱者に対し、当該財務省令で定める書類又は当該添付書類に記載されるべき事項を電磁的方法により提供することができる。この場合において、当該非居住者等は、第五項又は第九項の規定により当該特例適用申告書又は当該各号に定める申告書に当該財務省令で定める書類又は当該添付書類を添付して、提出したものとみなす。
art-41-21/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-13
When a nonresident, etc. provides, by electronic or magnetic means, the matters to be stated in a special application return or in the return specified in each item of paragraph (9) pursuant to the provisions of paragraph (11), the nonresident, etc. may, in lieu of submitting the document specified by Order of the Ministry of Finance prescribed in paragraph (5) under the provisions of that paragraph or submitting the attached documents prescribed in paragraph (9) under the provisions of that paragraph, provide the person handling the distribution referred to in paragraph (5) or (9) with the matters to be stated in that document specified by Order of the Ministry of Finance or those attached documents by electronic or magnetic means. In this case, that nonresident, etc. is deemed to have submitted that special application return or the return specified in each of those items with that document specified by Order of the Ministry of Finance or those attached documents attached, under the provisions of paragraph (5) or (9).
machine translation, not official
**第十四項** 第一項の規定の適用がある場合には、次に定めるところによる。
art-41-21/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-14
Where the provisions of paragraph (1) apply, the following applies:
machine translation, not official
**一** 所得税法第百六十六条の規定の適用については、同条中「内部取引に該当するものを含む。第百四十八条第一項」とあるのは、「内部取引（租税特別措置法第四十一条の二十一第二項（外国組合員に対する課税の特例）に規定する対象国内源泉所得に係るものを除く。）に該当するものを含む。第百四十八条第一項」とする。
art-41-21/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-14/item-1
with regard to the application of the provisions of Article 166 of the Income Tax Act, the phrase "including those that fall under internal dealings; Article 148, paragraph (1)" in that Article is deemed to be replaced with "including those that fall under internal dealings (excluding those pertaining to covered domestic source income prescribed in Article 41-21, paragraph (2) (Special Provisions on Taxation of Foreign Partners) of the Act on Special Measures Concerning Taxation); Article 148, paragraph (1)";
machine translation, not official
**二** 所得税法第百六十六条の二第二項及び第二百三十二条の規定の適用については、同項及び同条第一項中「内部取引」とあるのは、「内部取引（租税特別措置法第四十一条の二十一第二項（外国組合員に対する課税の特例）に規定する対象国内源泉所得に係るものを除く。）」とする。
art-41-21/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-14/item-2
with regard to the application of the provisions of Article 166-2, paragraph (2) and Article 232 of the Income Tax Act, the phrase "internal dealings" in that paragraph and in paragraph (1) of that Article is deemed to be replaced with "internal dealings (excluding those pertaining to covered domestic source income prescribed in Article 41-21, paragraph (2) (Special Provisions on Taxation of Foreign Partners) of the Act on Special Measures Concerning Taxation)".
machine translation, not official
**第十五項** 第一項の規定の適用を受ける非居住者又は外国法人が締結している投資組合契約に係る配分の取扱者は、所得税法第二百二十七条の二の規定により当該非居住者又は外国法人につき提出する同条の投資事業有限責任組合に係る組合員所得に関する計算書に、当該非居住者又は外国法人が第五項の規定により特例適用申告書を提出している旨その他の財務省令で定める事項を記載しなければならない。
art-41-21/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-15
The person handling the distribution pertaining to an investment partnership contract concluded by a nonresident or foreign corporation that receives the application of the provisions of paragraph (1) must state, in the statement of partners' income pertaining to an investment limited partnership referred to in Article 227-2 of the Income Tax Act that the person submits with respect to that nonresident or foreign corporation pursuant to the provisions of that Article, the fact that the nonresident or foreign corporation has submitted a special application return pursuant to the provisions of paragraph (5) and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第十六項** 第五項から前項までに定めるもののほか、第一項の規定の適用その他投資組合契約を締結している非居住者に係る所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-41-21/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-16
Beyond what is provided for in paragraph (5) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) and the application of other provisions of laws and regulations concerning income tax with respect to nonresidents who have concluded investment partnership contracts are specified by Cabinet Order.
machine translation, not official
### 第四十一条の二十二（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例） — (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-41-22 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22 · https://japanlaw.org/l/332AC0000000026/art-41-22
**第一項** 国内において所得税法第百六十一条第一項第六号に規定する事業（映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供（以下この項及び第三項において「芸能人等の役務提供」という。）を主たる内容とする事業に限る。）を行う非居住者又は外国法人（国内に居所を有し、又は国内に事務所、事業所その他これらに準ずるものを有するものを除く。）で、芸能人等の役務提供に係る同号に掲げる対価につき同法第二条第一項第八号の四ただし書に規定する条約（以下この項において「租税条約」という。）の規定により所得税が免除されるもの（国内に恒久的施設（当該租税条約に定める恒久的施設をいう。以下この項において同じ。）を有しないこと又はその対価がその国内に有する恒久的施設に帰せられないことを要件として所得税が免除されるものに限る。以下この項及び第三項において「免税芸能法人等」という。）が、国外においてその所得税を免除される対価のうちから次の各号に掲げる者に対して当該各号に定める給与若しくは報酬又は対価（以下この条において「芸能人等の役務提供報酬」という。）を支払うときは、当該免税芸能法人等は、その支払の際、当該芸能人等の役務提供報酬の額に百分の二十の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月末日までに、これを国に納付しなければならない。
art-41-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1
Where a nonresident or foreign corporation (excluding a nonresident having a residence in Japan or a foreign corporation having an office, place of business or any other business facility equivalent thereto in Japan) engaged in conducting, in Japan, the business prescribed in Article 161, paragraph (1), item (vi) of the Income Tax Act (limited to a business that is mainly intended to provide the services of motion picture or theatre artistes, musicians and any other entertainers, or professional athletes (hereinafter referred to in this paragraph and paragraph (3) as the "provision of services by entertainers, etc.")), which is exempt from income tax pursuant to the provisions of a treaty prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Act (hereinafter referred to in this paragraph as a "tax treaty") with respect to the consideration listed in Article 161, paragraph (1), item (vi) of the Act for the provision of services by entertainers, etc. (such nonresident or foreign corporation is limited to those to be exempt from income tax on condition that the nonresident or foreign corporation has no permanent establishments (meaning permanent establishments specified by the tax treaty; hereinafter the same applies in this paragraph) in Japan or that the consideration to be received by the nonresident or foreign corporation is not attributed to their or its permanent establishments located in Japan; hereinafter referred to in this paragraph and paragraph (3) as a "tax-exempt entertainment corporation, etc."), pays outside Japan to the person listed in any of the following items, pay, remuneration or consideration specified in the relevant item (hereinafter referred to in this Article as "remuneration for services by entertainers, etc."), from the consideration for which the tax-exempt entertainment corporation, etc. is exempt from income tax, the tax-exempt entertainment corporation, etc. must, upon payment, collect income tax equivalent to the amount calculated by multiplying the amount of remuneration for services by entertainers, etc. by a tax rate of 20 percent, and pay it to the State no later than the last day of the month following the month that includes the date of collection:
machine translation, not official
**一** 当該事業のために芸能人等の役務提供をする他の非居住者 その芸能人等の役務提供に係る所得税法第百六十一条第一項第十二号に掲げる給与又は報酬
art-41-22/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1/item-1
another nonresident who carries out the provision of services by entertainers, etc. for the business: Pay or remuneration listed in Article 161, paragraph (1), item (xii) of the Income Tax Act which pertains to their provision of services by entertainers, etc.; and
machine translation, not official
**二** 当該事業のために芸能人等の役務提供を主たる内容とする事業を行う他の非居住者又は外国法人 その芸能人等の役務提供に係る所得税法第百六十一条第一項第六号に掲げる対価
art-41-22/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1/item-2
another nonresident or foreign corporation engaged in conducting a business that is mainly intended for the provision of services by entertainers, etc. for the business: Consideration listed in Article 161, paragraph (1), item (vi) of the Income Tax Act which pertains to their or its provision of services by entertainers, etc.
machine translation, not official
**第二項** 前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。この場合において、所得税法及び法人税法の規定の適用については、次に定めるところによる。
art-41-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-2
Income tax to be collected and paid pursuant to the provisions of the preceding paragraph is deemed to be withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of the Act, the Act on General Rules for National Taxes, and the National Tax Collection Act are applied thereto. In this case, the provisions of the Income Tax Act and the Corporation Tax Act are applied pursuant to the following provisions:
Ministry of Justice translation — Japanese Law Translation Database System
**一** 前項第二号に掲げる者が同号に定める対価につき同項の規定により所得税を徴収された場合における所得税法第二百十五条の規定の適用については、同条中「源泉徴収義務）」とあるのは「源泉徴収義務）又は租税特別措置法第四十一条の二十二第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、「第二百十二条第一項」とあるのは「これら」とする。
art-41-22/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-2/item-1
where the person listed in item (ii) of the preceding paragraph has been subject to the collection of income tax pursuant to the provisions of the paragraph with respect to the consideration specified in the item, with regard to the application of the provisions of Article 215 of the Income Tax Act, the phrase "Article 212, paragraph (1) (Withholding Liability)" in the Article is deemed to be replaced with "Article 212, paragraph (1) (Withholding Liability) or the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services)," and the phrase "Article 212, paragraph (1)" in the Article is deemed to be replaced with "these clauses.";
machine translation, not official
**二** 芸能人等の役務提供報酬の支払を受ける者が非居住者である場合における当該非居住者に対する所得税法第百七十二条及び第二百十四条の規定の適用については、同法第百七十二条第一項中「源泉徴収）」とあるのは「源泉徴収）又は租税特別措置法第四十一条の二十二第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、「次編第五章の」とあるのは「次編第五章又は租税特別措置法第四十一条の二十二第一項の」と、同法第二百十四条第一項中「源泉徴収義務）」とあるのは「源泉徴収義務）及び租税特別措置法第四十一条の二十二第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」とする。
art-41-22/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-2/item-2
where the person who receives payment of remuneration for services by entertainers, etc. is a nonresident, with regard to the application of the provisions of Article 172 and Article 214 of the Income Tax Act to the nonresident: in Article 172, paragraph (1) of the Act, the phrase "Part IV, Chapter V (Withholding at the Source on the Income of Nonresidents or Corporations)" is deemed to be replaced with "Part IV, Chapter V (Withholding at the Source on the Income of Nonresidents or Corporations) or the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services)," and the phrase "Part IV, Chapter V" is deemed to be replaced with "Part IV, Chapter V or the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation"; in Article 214, paragraph (1), the phrase "Article 212, paragraph (1) (Withholding Liability)" is deemed to be replaced with "Article 212, paragraph (1) (Withholding Liability) and the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services)."; and
machine translation, not official
**三** 芸能人等の役務提供報酬の支払を受ける者が外国法人である場合における当該外国法人に対する所得税法第百八十条及び法人税法第百四十四条の規定の適用については、所得税法第百八十条第一項中「前二条」とあるのは「前二条並びに租税特別措置法第四十一条の二十二第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、法人税法第百四十四条中「源泉徴収義務）」とあるのは「源泉徴収義務）又は租税特別措置法第四十一条の二十二第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、「同法第二百十五条」とあるのは「所得税法第二百十五条」と、「同項」とあるのは「同法第二百十二条第一項又は租税特別措置法第四十一条の二十二第一項」と、「同法第百六十一条第一項第十二号」とあるのは「所得税法第百六十一条第一項第十二号」とする。
art-41-22/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-2/item-3
where the person who receives payment of remuneration for services by entertainers, etc. is a foreign corporation, with regard to the application of the provisions of Article 180 of the Income Tax Act and Article 144 of the Corporation Tax Act to the foreign corporation: in Article 180, paragraph (1) of the Income Tax Act, the phrase "the preceding two Articles" is deemed to be replaced with "the preceding two Articles and the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services)"; in Article 144 of the Corporation Tax Act, the phrase "Article 212, paragraph (1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations)" is deemed to be replaced with "Article 212, paragraph (1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) or the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services)," the phrase "Article 215 of the Act" is deemed to be replaced with "Article 215 of the Income Tax Act," the phrase "the paragraph [Article 212, paragraph (1) of the Act]" is deemed to be replaced with "Article 212, paragraph (1) of the Act or the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation," and the phrase "Article 161, paragraph (1), item (xii) of the Act" is deemed to be replaced with "Article 161, paragraph (1), item (xii) of the Income Tax Act."
machine translation, not official
**第三項** 免税芸能法人等が芸能人等の役務提供に係る所得税法第百六十一条第一項第六号に掲げる対価の支払を受ける場合における同法第百七十九条及び第二百十三条第一項の規定の適用については、同法第百七十九条第一号及び第二百十三条第一項第一号中「百分の二十」とあるのは、「百分の十五」とする。
art-41-22/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-3
With regard to the application of the provisions of Article 179 and Article 213, paragraph (1) of the Income Tax Act in the case where a tax-exempt entertainment corporation, etc. receives payment of the consideration listed in Article 161, paragraph (1), item (vi) of the Act for the provision of services by entertainers, etc., the phrase "20 percent" in Article 179, item (i) and Article 213, paragraph (1), item (i) of the Act is deemed to be replaced with "15 percent."
machine translation, not official
**第四項** 第一項第二号に掲げる者が非居住者である場合における同項の規定により徴収された所得税の処理その他同項及び前項の規定の適用に関し必要な事項は、政令で定める。
art-41-22/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-4
The treatment of income tax collected, pursuant to the provisions of paragraph (1), by the person listed in paragraph (1), item (ii) who is a nonresident, and other necessary matters concerning the application of the provisions of the paragraph and the preceding paragraph are specified by Cabinet Order.
Ministry of Justice translation — Japanese Law Translation Database System
### 第四十二条（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例） — Special Provisions on Taxation of Interest on Margin for Over-the-Counter Derivatives Transactions of Foreign Financial Institutions, etc.
caption: machine translation, not official
art-42 · https://japanlaw.org/en/special-taxation-measures-act/art-42 · https://japanlaw.org/l/332AC0000000026/art-42
**第一項** 外国金融機関等が、国内金融機関等との間で令和九年三月三十一日までに行う店頭デリバティブ取引（当該店頭デリバティブ取引に含めて証拠金の計算を行うことができる取引として財務省令で定める取引を含む。以下この項において同じ。）に係る証拠金（店頭デリバティブ取引に付随する契約に基づき、当該店頭デリバティブ取引に係る契約に基づく債務の履行を担保するために相手方に対して預託する金銭をいう。次項及び第十項において同じ。）で財務省令で定める要件を満たすものにつき、当該国内金融機関等から支払を受ける利子（所得税法第百六十一条第一項第十号に掲げる利子をいい、第七条の規定の適用があるものを除く。以下この条において同じ。）については、所得税を課さない。
art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-1
No income tax is imposed on interest (meaning interest listed in Article 161, paragraph (1), item (x) of the Income Tax Act, excluding interest to which the provisions of Article 7 apply; hereinafter the same applies in this Article) that a foreign financial institution, etc. receives from a domestic financial institution, etc. on margin (meaning money deposited with the counterparty under a contract incidental to an over-the-counter derivatives transaction in order to secure the performance of obligations under the contract pertaining to that over-the-counter derivatives transaction; the same applies in the following paragraph and paragraph (10)) that satisfies the requirements specified by Order of the Ministry of Finance and pertains to over-the-counter derivatives transactions (including transactions specified by Order of the Ministry of Finance as transactions that may be included in those over-the-counter derivatives transactions in calculating margin; hereinafter the same applies in this paragraph) conducted with that domestic financial institution, etc. by March 31, 2027.
machine translation, not official
**第二項** 外国金融機関等が令和九年三月三十一日までに行う店頭デリバティブ取引に基づく相手方の債務を金融商品取引清算機関が負担した場合に当該金融商品取引清算機関に対して預託する証拠金（政令で定めるものを除く。）又は国内金融機関等が同日までに行う店頭デリバティブ取引に基づく相手方の債務を外国金融商品取引清算機関が負担した場合に当該国内金融機関等に対して預託する証拠金につき、当該外国金融機関等又は当該外国金融商品取引清算機関が支払を受ける利子については、所得税を課さない。
art-42/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-2
No income tax is imposed on interest received by a foreign financial institution, etc. or a foreign financial instruments clearing organization on margin (excluding that specified by Cabinet Order) deposited with a financial instruments clearing organization in the case where that financial instruments clearing organization has assumed the obligations of the counterparty under an over-the-counter derivatives transaction conducted by the foreign financial institution, etc. by March 31, 2027, or on margin deposited with a domestic financial institution, etc. in the case where a foreign financial instruments clearing organization has assumed the obligations of the counterparty under an over-the-counter derivatives transaction conducted by that domestic financial institution, etc. by that date.
machine translation, not official
**第三項** 前二項の規定は、恒久的施設を有する外国法人が支払を受ける利子で、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものについては、適用しない。
art-42/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-3 · https://japanlaw.org/l/332AC0000000026/art-42/par-3
The provisions of the preceding two paragraphs do not apply to interest received by a foreign corporation that has a permanent establishment that falls under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act.
machine translation, not official
**第四項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-42/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4 · https://japanlaw.org/l/332AC0000000026/art-42/par-4
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
machine translation, not official
**一** 外国金融機関等 外国の法令に準拠して当該国において銀行業、金融商品取引業又は保険業を営む外国法人をいう。
art-42/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-4/item-1
foreign financial institution, etc.: This means a foreign corporation engaged in the banking business, financial instruments business or insurance business in a foreign state in accordance with the laws and regulations of the state;
machine translation, not official
**二** 国内金融機関等 第八条第一項に規定する金融機関又は金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。）で、国内に営業所又は事務所を有するものをいう。
art-42/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-4/item-2
domestic financial institution, etc.: This means a financial institution prescribed in Article 8, paragraph (1) or a financial instruments business operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a person engaged in type I financial instruments business prescribed in Article 28, paragraph (1) of that Act) that has a business office or an office in Japan;
machine translation, not official
**三** 店頭デリバティブ取引 金融商品取引法第二条第二十二項に規定する店頭デリバティブ取引（同条第二十四項第三号の二に掲げる暗号等資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものを除く。）をいう。
art-42/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-42/par-4/item-3
over-the-counter derivatives transaction: This means an over-the-counter derivatives transaction prescribed in Article 2, paragraph (22) of the Financial Instruments and Exchange Act (excluding one pertaining to crypto assets, etc. listed in paragraph (24), item (iii)-2 of that Article or to a financial indicator prescribed in Article 29-2, paragraph (1), item (ix) of that Act);
machine translation, not official
**四** 金融商品取引清算機関 金融商品取引法第二条第二十九項に規定する金融商品取引清算機関をいう。
art-42/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-42/par-4/item-4
financial instruments clearing organization: This means a financial instruments clearing organization prescribed in Article 2, paragraph (29) of the Financial Instruments and Exchange Act;
machine translation, not official
**五** 外国金融商品取引清算機関 金融商品取引法第二条第二十九項に規定する外国金融商品取引清算機関をいう。
art-42/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-4/item-5
foreign financial instruments clearing organization: This means a foreign financial instruments clearing organization prescribed in Article 2, paragraph (29) of the Financial Instruments and Exchange Act.
machine translation, not official
**第五項** 第一項又は第二項の規定は、これらの規定の適用を受けようとする外国金融機関等又は外国金融商品取引清算機関が、政令で定めるところにより、その支払を受けるべき利子につきこれらの規定の適用を受けようとする旨、その者の名称及び本店又は主たる事務所の所在地（恒久的施設を有する外国法人にあつては、財務省令で定める場所。第七項及び第八項において同じ。）その他の財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、最初にその支払を受けるべき日の前日までに、その利子の支払をする者を経由してその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出している場合に限り、適用する。
art-42/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-5
The provisions of paragraph (1) or (2) apply only if the foreign financial institution, etc. or foreign financial instruments clearing organization seeking the application of those provisions has, as provided by Cabinet Order, submitted a return stating that it seeks the application of those provisions to the interest it is to receive, its name, the location of its head office or principal office (or, for a foreign corporation that has a permanent establishment, the place specified by Order of the Ministry of Finance; the same applies in paragraphs (7) and (8)) and other matters specified by Order of the Ministry of Finance (hereinafter referred to as a "written application for a tax exemption" in this Article), by the day before the date on which it is first to receive that payment, via the person who pays the interest, to the district director having jurisdiction over the place for tax payment under the provisions of Article 17 of the Income Tax Act (or, if a designation has been made under the provisions of Article 18, paragraph (2) of that Act, the designated place for tax payment) of the person who pays the interest with respect to that interest.
machine translation, not official
**第六項** 前項の場合において、非課税適用申告書が同項に規定する税務署長に提出されたときは、同項の利子の支払をする者においてその受理がされた時にその提出があつたものとみなす。
art-42/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-6 · https://japanlaw.org/l/332AC0000000026/art-42/par-6
In the case referred to in the preceding paragraph, when a written application for a tax exemption has been submitted to the district director prescribed in that paragraph, it is deemed to have been submitted at the time when it was received by the person who pays the interest referred to in that paragraph.
machine translation, not official
**第七項** 非課税適用申告書の提出をする外国金融機関等又は外国金融商品取引清算機関は、その提出をする際、その経由する国内金融機関等又は金融商品取引清算機関の営業所又は事務所の長に当該提出をする者の法人の登記事項証明書その他の政令で定める書類を提示しなければならないものとし、当該国内金融機関等又は金融商品取引清算機関の営業所又は事務所の長は、当該非課税適用申告書に記載されている名称及び本店又は主たる事務所の所在地を当該書類により確認しなければならない。
art-42/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-7 · https://japanlaw.org/l/332AC0000000026/art-42/par-7
A foreign financial institution, etc. or foreign financial instruments clearing organization that submits a written application for a tax exemption must, at the time of its submission, present the certificate of registered matters of the corporation submitting it and other documents specified by Cabinet Order to the head of the business office or office of the domestic financial institution, etc. or financial instruments clearing organization through which it is submitted, and the head of the business office or office of that domestic financial institution, etc. or financial instruments clearing organization must confirm the name and the location of the head office or principal office stated in that written application for a tax exemption by means of those documents.
machine translation, not official
**第八項** 非課税適用申告書を提出した外国金融機関等又は外国金融商品取引清算機関が、次の各号に掲げる場合に該当することとなつた場合には、その者は、その該当することとなつた日以後最初に当該非課税適用申告書の提出をする際に経由した国内金融機関等又は金融商品取引清算機関から第一項又は第二項に規定する証拠金の利子の支払を受けるべき日の前日までに、当該各号に定める申告書を当該国内金融機関等又は金融商品取引清算機関を経由して第五項に規定する税務署長に提出しなければならない。この場合において、当該各号に定める申告書を提出しなかつたときは、その該当することとなつた日以後に当該国内金融機関等又は金融商品取引清算機関から支払を受けるこれらの証拠金の利子については、第一項及び第二項の規定は、適用しない。
art-42/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8 · https://japanlaw.org/l/332AC0000000026/art-42/par-8
If a foreign financial institution, etc. or foreign financial instruments clearing organization that has submitted a written application for a tax exemption comes to fall under any of the cases listed in the following items, it must submit the return specified in each of those items to the district director prescribed in paragraph (5) via the domestic financial institution, etc. or financial instruments clearing organization through which it submitted that written application for a tax exemption, by the day before the date on which it is first to receive, on or after the date on which it came to fall under that case, payment of the interest on the margin prescribed in paragraph (1) or (2) from that domestic financial institution, etc. or financial instruments clearing organization. In this case, if it fails to submit the return specified in each of those items, the provisions of paragraphs (1) and (2) do not apply to the interest on that margin that it receives from that domestic financial institution, etc. or financial instruments clearing organization on or after the date on which it came to fall under that case.
machine translation, not official
**一** 当該非課税適用申告書又は次号に定める申告書に記載した名称又は本店若しくは主たる事務所の所在地その他の財務省令で定める事項の変更をした場合 その変更をした後の当該非課税適用申告書又は当該申告書を提出した者の名称及び本店又は主たる事務所の所在地その他の財務省令で定める事項を記載した申告書
art-42/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-8/item-1
if it has changed its name, the location of its head office or principal office or any other matter specified by Order of the Ministry of Finance stated in that written application for a tax exemption or in the return specified in the following item: a return stating the name and the location of the head office or principal office and other matters specified by Order of the Ministry of Finance, after that change, of the person who submitted that written application for a tax exemption or that return;
machine translation, not official
**二** 当該非課税適用申告書を提出した日、前号に定める申告書を提出した日又はこの号に定める申告書を提出した日のいずれか遅い日の翌日から五年を経過した場合 当該非課税適用申告書を提出した者の名称及び本店又は主たる事務所の所在地その他の財務省令で定める事項を記載した申告書
art-42/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-8/item-2
if five years have elapsed from the day following the date on which that written application for a tax exemption was submitted, the date on which the return specified in the preceding item was submitted or the date on which the return specified in this item was submitted, whichever is the latest: a return stating the name and the location of the head office or principal office and other matters specified by Order of the Ministry of Finance of the person who submitted that written application for a tax exemption.
machine translation, not official
**第九項** 第六項及び第七項の規定は、前項各号に定める申告書の提出について準用する。この場合において、第六項中「前項」とあるのは「第八項」と、「非課税適用申告書が同項」とあるのは「同項各号に定める申告書が前項」と、第七項中「非課税適用申告書の」とあるのは「次項各号に定める申告書の」と、「当該非課税適用申告書」とあるのは「当該各号に定める申告書」と、「本店又は」とあるのは「本店若しくは」と、「所在地」とあるのは「所在地又は変更後の名称及び本店若しくは主たる事務所の所在地」と読み替えるものとする。
art-42/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-9 · https://japanlaw.org/l/332AC0000000026/art-42/par-9
The provisions of paragraphs (6) and (7) apply mutatis mutandis to the submission of the return specified in each item of the preceding paragraph. In this case, the phrase "the preceding paragraph" in paragraph (6) is deemed to be replaced with "paragraph (8)", the phrase "a written application for a tax exemption has been submitted to the district director prescribed in that paragraph" is deemed to be replaced with "the return specified in each item of that paragraph has been submitted to the district director prescribed in the preceding paragraph", the phrase "submits a written application for a tax exemption" in paragraph (7) is deemed to be replaced with "submits the return specified in each item of the following paragraph", the phrase "that written application for a tax exemption" is deemed to be replaced with "the return specified in each of those items", the phrase "本店又は" (head office or) is deemed to be replaced with "本店若しくは" (head office or, joining a smaller group of alternatives), and the phrase "location" is deemed to be replaced with "location, or the name and the location of the head office or principal office after the change".
machine translation, not official
**第十項** 国内金融機関等又は金融商品取引清算機関は、非課税適用申告書の提出をした外国金融機関等又は外国金融商品取引清算機関との間の店頭デリバティブ取引（第一項の規定の適用を受ける場合には、同項に規定する財務省令で定める取引を含む。以下この項において同じ。）に係る証拠金につき帳簿を備え、当該非課税適用申告書を提出した者の各人別に、政令で定めるところにより、当該店頭デリバティブ取引に係る証拠金に係る契約が締結された日その他の財務省令で定める事項を記載し、又は記録しなければならない。
art-42/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-10 · https://japanlaw.org/l/332AC0000000026/art-42/par-10
A domestic financial institution, etc. or financial instruments clearing organization must keep books on the margin pertaining to over-the-counter derivatives transactions (including, where the provisions of paragraph (1) are applied, the transactions specified by Order of the Ministry of Finance prescribed in that paragraph; hereinafter the same applies in this paragraph) with a foreign financial institution, etc. or foreign financial instruments clearing organization that has submitted a written application for a tax exemption, and must enter or record therein, for each person who submitted that written application for a tax exemption, as provided by Cabinet Order, the date on which the contract on the margin pertaining to those over-the-counter derivatives transactions was concluded and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第十一項** 第五項又は第八項の外国金融機関等又は外国金融商品取引清算機関は、第五項の規定による非課税適用申告書の提出又は第八項の規定による同項各号に定める申告書の提出に代えて、第五項の利子の支払をする者又は第八項の国内金融機関等若しくは金融商品取引清算機関に対し、当該非課税適用申告書又は当該各号に定める申告書に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。）により提供することができる。この場合において、当該外国金融機関等又は外国金融商品取引清算機関は、当該非課税適用申告書又は当該各号に定める申告書を当該利子の支払をする者又は当該国内金融機関等若しくは金融商品取引清算機関に提出したものとみなす。
art-42/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-11 · https://japanlaw.org/l/332AC0000000026/art-42/par-11
A foreign financial institution, etc. or foreign financial instruments clearing organization referred to in paragraph (5) or (8) may, in lieu of submitting a written application for a tax exemption under the provisions of paragraph (5) or submitting the return specified in each item of paragraph (8) under the provisions of that paragraph, provide the person who pays the interest referred to in paragraph (5) or the domestic financial institution, etc. or financial instruments clearing organization referred to in paragraph (8) with the matters to be stated in that written application for a tax exemption or in the return specified in each of those items by electronic or magnetic means (meaning the method of using an electronic data processing system or any other method using information and communications technology that is specified by Order of the Ministry of Finance). In this case, that foreign financial institution, etc. or foreign financial instruments clearing organization is deemed to have submitted that written application for a tax exemption or the return specified in each of those items to that person who pays the interest or that domestic financial institution, etc. or financial instruments clearing organization.
machine translation, not official
**第十二項** 前項の規定の適用がある場合における第六項及び第九項の規定の適用については、第六項中「非課税適用申告書」とあるのは「非課税適用申告書に記載すべき事項」と、「受理がされた時」とあるのは「提供を受けた時」と、第九項中「非課税適用申告書が」とあるのは「非課税適用申告書に記載すべき事項が」と、「同項各号に定める申告書」とあるのは「同項各号に定める申告書に記載すべき事項」とする。
art-42/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-12 · https://japanlaw.org/l/332AC0000000026/art-42/par-12
With regard to the application of the provisions of paragraphs (6) and (9) in the case where the provisions of the preceding paragraph apply, the phrase "a written application for a tax exemption" in paragraph (6) is deemed to be replaced with "the matters to be stated in a written application for a tax exemption", the phrase "at the time when it was received" is deemed to be replaced with "at the time when they were provided", the phrase "a written application for a tax exemption has" in paragraph (9) is deemed to be replaced with "the matters to be stated in a written application for a tax exemption have", and the phrase "the return specified in each item of that paragraph" is deemed to be replaced with "the matters to be stated in the return specified in each item of that paragraph".
machine translation, not official
**第十三項** 非課税適用申告書の提出期限その他第一項から第三項まで及び第五項から前項までの規定の適用に関し必要な事項は、政令で定める。
art-42/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-13 · https://japanlaw.org/l/332AC0000000026/art-42/par-13
The due date of filing a written application for a tax exemption, and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) and paragraph (5) through the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第四十二条の二（外国金融機関等の債券現先取引等に係る利子の課税の特例） — Special Provisions on Taxation of Interest Received by a Foreign Financial Institution from Bond Transactions with Repurchase/Resale Agreements, etc.
caption: machine translation, not official
art-42-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2 · https://japanlaw.org/l/332AC0000000026/art-42-2
**第一項** 外国金融機関等が、振替債等に係る債券現先取引等（第一号から第三号までに掲げる債券に係る債券現先取引（所得税法第百六十一条第一項第十号に規定する政令で定める債券の買戻又は売戻条件付売買取引をいう。第三項及び第七項において同じ。）で政令で定める要件を満たすもの又は次に掲げる有価証券に係る証券貸借取引（現金又は有価証券を担保とする有価証券の貸付け又は借入れを行う取引で政令で定めるものをいう。同項において同じ。）で政令で定める要件を満たすものをいう。以下この項において同じ。）で外国金融機関等と特定金融機関等との間で行われるもの（当該取引が外国金融機関等のうち第七項第一号ロに掲げるものとの間で行われるものである場合にあつては、当該取引が、当該外国金融機関等が金融商品取引法第二条第二十八項に規定する金融商品債務引受業（以下この条において「金融商品債務引受業」という。）と同種類の業務として他の外国金融機関等（同号ロに掲げる外国法人を除く。以下この項において同じ。）と特定金融機関等（第七項第二号ロに掲げる法人を除く。）との間で行われた振替債等に係る債券現先取引等に基づく債務を引受け、更改その他の方法（以下この条において「引受け等」という。）により負担したことに係るものである場合に限るものとし、当該取引が特定金融機関等のうち第七項第二号ロに掲げるものとの間で行われるものである場合にあつては、当該取引が、当該特定金融機関等が金融商品債務引受業として外国金融機関等と他の特定金融機関等（同号ロに掲げる法人を除く。）との間で行われた振替債等に係る債券現先取引等に基づく債務を引受け等により負担したことに係るものである場合に限るものとする。次項及び第十三項において「振替債等に係る特定債券現先取引等」という。）につき、特定金融機関等から所得税法第百六十一条第一項第十号に掲げる利子の支払を受ける場合には、その支払を受ける利子（政令で定めるものを除く。）については、所得税を課さない。
art-42-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1
If a foreign financial institution, etc. receives payment of interest listed in Article 161, paragraph (1), item (x) of the Income Tax Act from a specified financial institution, etc. with respect to a bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. (meaning a bond transaction with a repurchase/resale agreement (meaning a sale and purchase transaction of bonds specified by Cabinet Order as prescribed in Article 161, paragraph (1), item (x) of the Income Tax Act with an agreement to repurchase or resell them; the same applies in paragraphs (3) and (7)) pertaining to the bonds listed in items (i) through (iii) of this paragraph that satisfies the requirements specified by Cabinet Order, or a securities lending transaction (meaning a transaction specified by Cabinet Order in which securities are lent or borrowed with cash or securities as collateral; the same applies in that paragraph) pertaining to the following securities that satisfies the requirements specified by Cabinet Order; hereinafter the same applies in this paragraph) that is conducted between a foreign financial institution, etc. and a specified financial institution, etc. (where the transaction is conducted with a foreign financial institution, etc. listed in paragraph (7), item (i), (b), limited to the case where the transaction pertains to that foreign financial institution, etc. having assumed, as a business of the same kind as financial instruments obligation assumption service prescribed in Article 2, paragraph (28) of the Financial Instruments and Exchange Act (hereinafter referred to as "financial instruments obligation assumption service" in this Article), by underwriting, novation or any other method (hereinafter referred to as "underwriting, etc." in this Article), the obligations under a bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. conducted between another foreign financial institution, etc. (excluding a foreign corporation listed in (b) of that item; hereinafter the same applies in this paragraph) and a specified financial institution, etc. (excluding a corporation listed in paragraph (7), item (ii), (b)), and, where the transaction is conducted with a specified financial institution, etc. listed in paragraph (7), item (ii), (b), limited to the case where the transaction pertains to that specified financial institution, etc. having assumed, as financial instruments obligation assumption service, by underwriting, etc., the obligations under a bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. conducted between a foreign financial institution, etc. and another specified financial institution, etc. (excluding a corporation listed in (b) of that item); referred to as a "specified bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc." in the following paragraph and paragraph (13)), no income tax is imposed on the interest so received (excluding that specified by Cabinet Order).
machine translation, not official
**一** 社債、株式等の振替に関する法律第八十八条に規定する振替国債（第三項第一号において「振替国債」という。）、第五条の二第一項に規定する振替地方債又は同法第六十六条に規定する振替社債（第五条の三第四項第七号イからチまでに掲げるものを含む。以下この号において「振替社債等」という。）のうちその利子の額若しくは第四十一条の十三の三第七項第八号に規定する償還金の額が当該振替社債等の発行をする者若しくは当該発行をする者の特殊関係者（振替社債等の発行をする者との間に政令で定める特殊の関係のある者をいう。）に関する政令で定める指標を基礎として算定されるもの以外のもの
art-42-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1/item-1
book-entry government bonds prescribed in Article 88 of the Act on Book-Entry Transfer of Corporate Bonds and Shares (referred to as "book-entry government bonds" in paragraph (3), item (i)), book-entry municipal bonds prescribed in Article 5-2, paragraph (1) or book-entry corporate bonds prescribed in Article 66 of that Act (including those listed in Article 5-3, paragraph (4), item (vii), (a) through (h); hereinafter referred to as "book-entry corporate bonds, etc." in this item), other than those whose amount of interest or amount of redemption money prescribed in Article 41-13-3, paragraph (7), item (viii) is calculated on the basis of an indicator specified by Cabinet Order relating to the issuer of those book-entry corporate bonds, etc. or a specially related person of that issuer (meaning a person having a special relationship specified by Cabinet Order with the issuer of book-entry corporate bonds, etc.);
machine translation, not official
**二** 外国又はその地方公共団体が発行し、又は保証する債券（前号に掲げるものを除く。）
art-42-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1/item-2
bonds issued or guaranteed by a foreign state or its local government (excluding those listed in the preceding item);
machine translation, not official
**三** 外国法人が発行し、又は保証する債券で政令で定めるもの（前二号に掲げるものを除く。）
art-42-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1/item-3
bonds issued or guaranteed by a foreign corporation, which are specified by Cabinet Order (excluding those listed in the preceding two items);
machine translation, not official
**四** 第三十七条の十第二項第一号から第五号までに掲げる株式等（同項第四号に掲げる受益権にあつては、公社債投資信託以外の証券投資信託の受益権及び証券投資信託以外の投資信託で公社債等運用投資信託に該当しないものの受益権に限る。）又は新株予約権付社債（資産の流動化に関する法律第百三十一条第一項に規定する転換特定社債及び同法第百三十九条第一項に規定する新優先出資引受権付特定社債を含む。）のうち、第三十七条の十一第二項第一号に掲げる株式等に該当するもの（前三号に掲げるものを除く。）
art-42-2/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1/item-4
shares, etc. listed in Article 37-10, paragraph (2), items (i) through (v) (with regard to the beneficial rights listed in item (iv) of that paragraph, limited to beneficial rights of securities investment trusts other than bond investment trusts and beneficial rights of investment trusts other than securities investment trusts that do not fall under bond-based investment trusts) or bonds with share options (including convertible specified corporate bonds prescribed in Article 131, paragraph (1) of the Act on the Securitization of Assets and specified corporate bonds with subscription rights for new preferred equity prescribed in Article 139, paragraph (1) of that Act), that fall under the shares, etc. listed in Article 37-11, paragraph (2), item (i) (excluding those listed in the preceding three items).
machine translation, not official
**第二項** 前項の規定は、同項の外国金融機関等（第七項第一号イに掲げる外国法人に限る。）が、次の各号に掲げる外国法人のいずれかに該当する場合及び前項の外国金融機関等（第七項第一号ロに掲げる外国法人に限る。）が金融商品債務引受業と同種類の業務として他の外国金融機関等（第七項第一号イに掲げる外国法人に限る。）と特定金融機関等（第七項第二号ロに掲げる法人を除く。）との間の振替債等に係る特定債券現先取引等（当該前項の外国金融機関等が支払を受ける同項に規定する支払を受ける利子に係るものに限る。）に基づく債務を引受け等により負担した場合における当該他の外国金融機関等が、次の各号に掲げる外国法人のいずれかに該当する場合には、同項の外国金融機関等が支払を受ける同項に規定する支払を受ける利子については、適用しない。
art-42-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-2
The provisions of the preceding paragraph do not apply to the interest received prescribed in that paragraph that is received by the foreign financial institution, etc. referred to in that paragraph if that foreign financial institution, etc. (limited to a foreign corporation listed in paragraph (7), item (i), (a)) falls under any of the foreign corporations listed in the following items, or if, in the case where the foreign financial institution, etc. referred to in the preceding paragraph (limited to a foreign corporation listed in paragraph (7), item (i), (b)) has assumed, as a business of the same kind as financial instruments obligation assumption service, by underwriting, etc., the obligations under a specified bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. (limited to one pertaining to the interest received prescribed in the preceding paragraph that is received by the foreign financial institution, etc. referred to in that paragraph) between another foreign financial institution, etc. (limited to a foreign corporation listed in paragraph (7), item (i), (a)) and a specified financial institution, etc. (excluding a corporation listed in paragraph (7), item (ii), (b)), that other foreign financial institution, etc. falls under any of the foreign corporations listed in the following items:
machine translation, not official
**一** 当該利子を支払う特定金融機関等（当該特定金融機関等（第七項第二号ロに掲げる法人に限る。）が金融商品債務引受業として外国金融機関等（同項第一号イに掲げる外国法人に限る。）と他の特定金融機関等のうち同項第二号ロに掲げる法人以外のものとの間の振替債等に係る特定債券現先取引等（当該利子に係るものに限る。）に基づく債務を引受け等により負担した場合には、当該他の特定金融機関等）の第六十六条の五第五項第一号に規定する国外支配株主等に該当する外国法人（所得税法第二条第一項第八号の四ただし書に規定する条約その他の我が国が締結した国際約束（租税の賦課及び徴収に関する情報を相互に提供することを定める規定を有するものに限る。）の我が国以外の締約国又は締約者その他外国の機関への租税に関する情報の提供に関する規定として政令で定める規定により外国の機関に対して当該情報の提供を行うことができることとされている場合における当該外国の法人（法人税法第二条第八号に規定する人格のない社団等を含む。次項において「条約相手国等の法人」という。）を除く。）
art-42-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-2/item-1
a foreign corporation that falls under a foreign controlling shareholder, etc. prescribed in Article 66-5, paragraph (5), item (i) of the specified financial institution, etc. paying that interest (or, if that specified financial institution, etc. (limited to a corporation listed in paragraph (7), item (ii), (b)) has assumed, as financial instruments obligation assumption service, by underwriting, etc., the obligations under a specified bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. (limited to one pertaining to that interest) between a foreign financial institution, etc. (limited to a foreign corporation listed in item (i), (a) of that paragraph) and another specified financial institution, etc. other than a corporation listed in item (ii), (b) of that paragraph, that other specified financial institution, etc.) (excluding a corporation of a foreign state in the case where information can be provided to a foreign authority pursuant to the provisions specified by Cabinet Order as provisions concerning the provision of information on taxes to a contracting state or contracting party other than Japan to a treaty prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act or any other international agreement concluded by Japan (limited to one that has provisions for mutually providing information concerning the imposition and collection of taxes), or to any other foreign authority (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; referred to as a "corporation of a treaty partner state, etc." in the following paragraph));
machine translation, not official
**二** 居住者又は内国法人に係る第四十条の四第二項第一号又は第六十六条の六第二項第一号に規定する外国関係会社（第四十条の四第七項若しくは第十二項（第一号に係る部分に限る。）又は第六十六条の六第七項若しくは第十二項（第一号に係る部分に限る。）の規定の適用があるものを除く。）に該当する外国法人（前号に掲げる外国法人を除く。）
art-42-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-2/item-2
a foreign corporation (excluding a foreign corporation listed in the preceding item) that falls under a foreign affiliated company prescribed in Article 40-4, paragraph (2), item (i) or Article 66-6, paragraph (2), item (i) pertaining to a resident or domestic corporation (excluding one to which the provisions of Article 40-4, paragraph (7) or (12) (limited to the part pertaining to item (i)) or Article 66-6, paragraph (7) or (12) (limited to the part pertaining to item (i)) apply);
machine translation, not official
**三** 外国法人のその本店又は主たる事務所の所在する国又は地域（以下この号において「本店所在地国」という。）において当該利子について外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。以下この号において同じ。）が課されないこととされている場合（当該利子が本店所在地国以外の国又は地域に所在する営業所又は事務所（第七項及び第十項において「営業所等」という。）において行う事業に帰せられる場合であつて、当該国又は地域において当該利子について外国法人税が課される場合を除く。）における当該外国法人（前二号に掲げる外国法人を除く。）
art-42-2/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-2/item-3
a foreign corporation (excluding the foreign corporations listed in the preceding two items) in the case where foreign country's corporate tax (meaning foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this item) is not imposed on the foreign corporation with respect to that interest in the state or territory where its head office or principal office is located (hereinafter referred to in this item as the "state of the head office") (excluding the case where that interest is attributed to a business conducted by the foreign corporation at its business office or other office (referred to in paragraph (7) and paragraph (10) as a "business office or similar place") located in any state or territory other than the state of the head office, and foreign country's corporate tax is imposed on the foreign corporation with respect to that interest in such state or territory).
machine translation, not official
**第三項** 外国金融機関等以外の外国法人（条約相手国等の法人に限る。以下この条において「特定外国法人」という。）が、平成二十九年四月一日から令和十一年三月三十一日までの間において開始した振替国債等に係る債券現先取引（次に掲げる債券に係る債券現先取引で政令で定める要件を満たすものをいう。以下この項において同じ。）で特定外国法人と特定金融機関等（当該取引が第二号又は第三号に掲げる債券に係るものである場合にあつては、第七項第二号イに掲げる法人に限る。）との間で行われるもの（当該取引が特定金融機関等のうち同号ロに掲げるものとの間で行われるものである場合にあつては、当該取引が、当該特定金融機関等が金融商品債務引受業として特定外国法人と他の特定金融機関等（同号ロに掲げる法人を除く。）との間で行われた振替国債等に係る債券現先取引に基づく債務を引受け等により負担したことに係るものである場合に限る。次項及び第十三項において「振替国債等に係る特定債券現先取引」という。）につき、特定金融機関等から所得税法第百六十一条第一項第十号に掲げる利子の支払を受ける場合には、その支払を受ける利子（政令で定めるものを除く。）については、所得税を課さない。
art-42-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3
If a foreign corporation other than a foreign financial institution, etc. (limited to a corporation of a treaty partner state, etc.; hereinafter referred to as a "specified foreign corporation" in this Article) receives payment of interest listed in Article 161, paragraph (1), item (x) of the Income Tax Act from a specified financial institution, etc. with respect to a bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. (meaning a bond transaction with a repurchase/resale agreement pertaining to the following bonds that satisfies the requirements specified by Cabinet Order; hereinafter the same applies in this paragraph) that commenced during the period from April 1, 2017 to March 31, 2029 and is conducted between the specified foreign corporation and a specified financial institution, etc. (limited to a corporation listed in paragraph (7), item (ii), (a), if the transaction pertains to the bonds listed in item (ii) or (iii) of this paragraph) (where the transaction is conducted with a specified financial institution, etc. listed in (b) of that item, limited to the case where the transaction pertains to that specified financial institution, etc. having assumed, as financial instruments obligation assumption service, by underwriting, etc., the obligations under a bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. conducted between a specified foreign corporation and another specified financial institution, etc. (excluding a corporation listed in (b) of that item); referred to as a "specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc." in the following paragraph and paragraph (13)), no income tax is imposed on the interest so received (excluding that specified by Cabinet Order).
machine translation, not official
**一** 振替国債
art-42-2/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3/item-1
book-entry government bonds;
machine translation, not official
**二** 外国が発行し、又は保証する債券で政令で定めるもの
art-42-2/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3/item-2
bonds issued or guaranteed by a foreign state, which are specified by Cabinet Order;
machine translation, not official
**三** 外国法人が発行する債券で政令で定めるもの（前号に掲げるものを除く。）
art-42-2/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3/item-3
bonds issued by a foreign corporation, which are specified by Cabinet Order (excluding those listed in the preceding item).
machine translation, not official
**第四項** 前項の規定は、同項に規定する支払を受ける利子の支払を受ける特定外国法人（適格外国証券投資信託（第五条の二第二項に規定する適格外国証券投資信託をいう。以下この項、次項及び第十項において同じ。）の受託者である特定外国法人が当該適格外国証券投資信託の信託財産につき当該利子の支払を受ける場合における当該特定外国法人を除く。）が、当該利子を支払う特定金融機関等（当該特定金融機関等（第七項第二号ロに掲げる法人に限る。）が金融商品債務引受業として特定外国法人と他の特定金融機関等のうち同号ロに掲げる法人以外のものとの間の振替国債等に係る特定債券現先取引（当該利子に係るものに限る。）に基づく債務を引受け等により負担した場合には、当該他の特定金融機関等。以下この項において同じ。）の国外関連者（外国法人で、当該利子を支払う特定金融機関等との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係のあるものをいう。）に該当する場合には、適用しない。
art-42-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-4
The provisions of the preceding paragraph do not apply if a specified foreign corporation receiving payment of the interest received prescribed in that paragraph (excluding a specified foreign corporation that is the trustee of a qualified foreign securities investment trust (meaning a qualified foreign securities investment trust prescribed in Article 5-2, paragraph (2); hereinafter the same applies in this paragraph, the following paragraph and paragraph (10)) in the case where it receives payment of that interest with respect to the trust property of that qualified foreign securities investment trust) falls under a foreign related person (meaning a foreign corporation that has, with the specified financial institution, etc. paying that interest, a relationship in which either corporation directly or indirectly holds shares or capital contributions accounting for 50 percent or more of the total number or total amount of the issued shares of or capital contributions to the other corporation (excluding its own shares or capital contributions held by that other corporation) or any other special relationship specified by Cabinet Order) of the specified financial institution, etc. paying that interest (or, if that specified financial institution, etc. (limited to a corporation listed in paragraph (7), item (ii), (b)) has assumed, as financial instruments obligation assumption service, by underwriting, etc., the obligations under a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. (limited to one pertaining to that interest) between a specified foreign corporation and another specified financial institution, etc. other than a corporation listed in (b) of that item, that other specified financial institution, etc.; hereinafter the same applies in this paragraph).
machine translation, not official
**第五項** 第三項の規定は、外国投資信託（投資信託及び投資法人に関する法律第二条第二十四項に規定する外国投資信託をいう。以下この項において同じ。）の受託者である特定外国法人が当該外国投資信託の信託財産につき支払を受ける第三項に規定する支払を受ける利子については、当該外国投資信託が適格外国証券投資信託である場合に限り、適用する。
art-42-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-5
The provisions of paragraph (3) apply to the interest received prescribed in paragraph (3) that a specified foreign corporation that is the trustee of a foreign investment trust (meaning a foreign investment trust prescribed in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this paragraph) receives with respect to the trust property of that foreign investment trust, only if that foreign investment trust is a qualified foreign securities investment trust.
machine translation, not official
**第六項** 第一項及び第三項の規定は、恒久的施設を有する外国法人が支払を受けるこれらの規定に規定する支払を受ける利子（以下この条において「特定利子」という。）で、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものについては、適用しない。
art-42-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-6
The provisions of paragraphs (1) and (3) do not apply to the interest received prescribed in those provisions (hereinafter referred to as "specified interest" in this Article) that is received by a foreign corporation having a permanent establishment and that falls under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act.
machine translation, not official
**第七項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-42-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
machine translation, not official
**一** 外国金融機関等 次に掲げる外国法人をいう。
art-42-2/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-1
foreign financial institution, etc.: Any of the following foreign corporations:
Ministry of Justice translation — Japanese Law Translation Database System
**イ** 外国の法令に準拠して当該国において銀行業、金融商品取引業又は保険業を営む外国法人
art-42-2/par-7/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-1/sub-1
a foreign corporation engaged in the banking business, financial instruments business or insurance business in a foreign state in accordance with the laws and regulations of the state;
Ministry of Justice translation — Japanese Law Translation Database System
**ロ** 外国において金融商品債務引受業と同種類の業務を行う外国法人で当該業務を行うことにつき当該国の法令により当該国において金融商品取引法第百五十六条の二の免許と同種類の免許又はこれに類する許可その他の行政処分を受けているもの（その行う当該業務として他の外国法人（イ、ハ又はニに掲げる外国法人に限る。）と特定金融機関等（次号ロに掲げる法人を除く。）との間の債券現先取引又は証券貸借取引に基づく債務を引受け等により負担する場合における当該外国法人に限る。）
art-42-2/par-7/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-1/sub-2
a foreign corporation that conducts, in a foreign state, a business of the same kind as financial instruments obligation assumption service and that has obtained, for conducting that business, a license of the same kind as the license referred to in Article 156-2 of the Financial Instruments and Exchange Act, or a permission similar thereto or any other administrative disposition, in that state under the laws and regulations of that state (limited to a foreign corporation that, as that business it conducts, assumes by underwriting, etc. the obligations under a bond transaction with a repurchase/resale agreement or a securities lending transaction between another foreign corporation (limited to a foreign corporation listed in (a), (c) or (d)) and a specified financial institution, etc. (excluding a corporation listed in (b) of the following item));
machine translation, not official
**ハ** 外国の中央銀行
art-42-2/par-7/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-1/sub-3
a central bank of a foreign state;
Ministry of Justice translation — Japanese Law Translation Database System
**ニ** 国際間の取極に基づき設立された国際機関
art-42-2/par-7/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-1/sub-4
an international organization established based on an international agreement;
Ministry of Justice translation — Japanese Law Translation Database System
**二** 特定金融機関等 次に掲げる法人をいう。
art-42-2/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-2
specified financial institution, etc.: Any of the following corporations:
Ministry of Justice translation — Japanese Law Translation Database System
**イ** 第八条第一項に規定する金融機関、同条第二項に規定する金融商品取引業者等その他政令で定めるもので、金融機関等が行う特定金融取引の一括清算に関する法律（平成十年法律第百八号）第二条第二項に規定する金融機関等に該当する法人（国内に営業所等を有するものに限る。）
art-42-2/par-7/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-2/sub-1
a corporation (limited to a corporation that has a business office or similar place in Japan) which is a financial institution prescribed in Article 8, paragraph (1), a financial instruments business operator prescribed in paragraph (2) of the Article or any other entity specified by Cabinet Order, and which falls under the category of financial institution prescribed in Article 2, paragraph (2) of the Act on Close-Out Netting of Specified Financial Transactions Conducted by Financial Institutions (Act No. 108 of 1998);
machine translation, not official
**ロ** 金融商品取引法第二条第二十九項に規定する金融商品取引清算機関（その行う金融商品債務引受業として外国金融機関等（前号ロに掲げる外国法人を除く。）又は特定外国法人と他の法人（イ又はハに掲げる法人に限る。）との間の債券現先取引又は証券貸借取引に基づく債務を引受け等により負担する場合における当該金融商品取引清算機関に限る。）
art-42-2/par-7/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-2/sub-2
a financial instruments clearing organization prescribed in Article 2, paragraph (29) of the Financial Instruments and Exchange Act (limited to a financial instruments clearing organization that, as financial instruments obligation assumption service it conducts, assumes by underwriting, etc. the obligations under a bond transaction with a repurchase/resale agreement or a securities lending transaction between a foreign financial institution, etc. (excluding a foreign corporation listed in (b) of the preceding item) or a specified foreign corporation and another corporation (limited to a corporation listed in (a) or (c)));
machine translation, not official
**ハ** 日本銀行
art-42-2/par-7/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-2/sub-3
the Bank of Japan.
Ministry of Justice translation — Japanese Law Translation Database System
**第八項** 第一項又は第三項の規定の適用を受けようとする外国金融機関等又は特定外国法人は、政令で定めるところにより、その支払を受けるべき特定利子につきこれらの規定の適用を受けようとする旨、その者の名称及び本店又は主たる事務所の所在地（恒久的施設を有する外国法人にあつては、財務省令で定める場所。以下この条において同じ。）その他の財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、最初にその支払を受けるべき日の前日までに、その特定利子の支払をする者を経由してその支払をする者の当該特定利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出しなければならない。
art-42-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-8
A foreign financial institution, etc. or specified foreign corporation that seeks the application of the provisions of paragraph (1) or (3), pursuant to the provisions of Cabinet Order, must submit a return stating that it seeks the application of those provisions with respect to the specified interest receivable, as well as its name and the location of its head office or principal office (or any other place specified by Order of the Ministry of Finance for a foreign corporation with a permanent establishment; hereinafter the same applies in this Article) and any other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "written application for a tax exemption"), no later than the day preceding the day on which the foreign financial institution, etc. or specified foreign corporation is to receive payment for the first time, via the person who pays the specified interest, to the competent district director with jurisdiction over the place for tax payment pursuant to the provisions of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the specified interest (in the case where another place has been designated pursuant to the provisions of Article 18, paragraph (2) of the Act: the designated place for tax payment).
machine translation, not official
**第九項** 前項の場合において、非課税適用申告書が同項に規定する税務署長に提出されたときは、同項の特定利子の支払をする者においてその受理がされた時にその提出があつたものとみなす。
art-42-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-9
In the case referred to in the preceding paragraph, where a written application for a tax exemption has been submitted to the district director of the tax office prescribed in the paragraph, it is deemed that the submission to the district director of the tax office has been made when the written application has been received by the person who pays the specified interest set forth in the paragraph.
Ministry of Justice translation — Japanese Law Translation Database System
**第十項** 非課税適用申告書の提出をする外国金融機関等又は特定外国法人は、その提出をする際、その経由する特定金融機関等の営業所等の長に当該提出をする者の法人の登記事項証明書その他の政令で定める書類（第五項の規定の適用がある場合にあつては、当該書類及び適格外国証券投資信託の受託者である特定外国法人に該当することを証する書類として財務省令で定める書類）を提示しなければならないものとし、当該特定金融機関等の営業所等の長は、当該非課税適用申告書に記載されている名称及び本店又は主たる事務所の所在地（同項の規定の適用がある場合にあつては、当該非課税適用申告書に記載されている名称及び本店又は主たる事務所の所在地並びに適格外国証券投資信託の名称並びに当該適格外国証券投資信託に係る第五条の二第二項の記載）を当該政令で定める書類により確認しなければならないものとする。
art-42-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-10
A foreign financial institution, etc. or specified foreign corporation that submits a written application for a tax exemption, upon submission, must present its certificate of registered matters of the corporation and any other document specified by Cabinet Order (or, where the provisions of paragraph (5) apply, those documents and the document specified by Order of the Ministry of Finance as a document certifying that it falls under a specified foreign corporation that is the trustee of a qualified foreign securities investment trust) to the head of the business office or similar place of the specified financial institution, etc. via which submission is made, and the head of the business office or similar place of the specified financial institution, etc. must confirm, by the documents specified by Cabinet Order, the name and the location of the head office or principal office stated in the written application (or, where the provisions of that paragraph apply, the name and the location of the head office or principal office stated in that written application for a tax exemption, and the name of the qualified foreign securities investment trust and the statement pertaining to that qualified foreign securities investment trust referred to in Article 5-2, paragraph (2)).
machine translation, not official
**第十一項** 非課税適用申告書を提出した外国金融機関等又は特定外国法人が、次の各号に掲げる場合に該当することとなつた場合（外国金融機関等（第七項第一号ハ又はニに掲げる外国法人に限る。以下この項において「外国中央銀行等」という。）にあつては、第一号に掲げる場合に該当することとなつた場合）には、その者は、その該当することとなつた日以後最初に当該非課税適用申告書の提出をする際に経由した特定金融機関等から特定利子の支払を受けるべき日の前日までに、当該各号に定める申告書（外国中央銀行等にあつては、第一号に定める申告書。以下この項において同じ。）を当該特定金融機関等を経由して第八項に規定する税務署長に提出しなければならない。この場合において、当該各号に定める申告書を提出しなかつたときは、その該当することとなつた日以後に当該特定金融機関等から支払を受ける特定利子については、第一項及び第三項の規定は、適用しない。
art-42-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-11
Where a foreign financial institution, etc. or specified foreign corporation that has submitted a written application for a tax exemption comes to fall under any of the cases listed in the following items (or, for a foreign financial institution, etc. (limited to a foreign corporation listed in paragraph (7), item (i), (c) or (d); hereinafter referred to as a "foreign central bank, etc." in this paragraph), comes to fall under the case listed in item (i)), it must, no later than the day preceding the day on which it is to receive, for the first time since the day on which it came to fall under that case, payment of specified interest from the specified financial institution, etc. via which the written application for a tax exemption has been submitted, submit the return specified in each of those items (or, for a foreign central bank, etc., the return specified in item (i); hereinafter the same applies in this paragraph) to the district director prescribed in paragraph (8) via the specified financial institution, etc. In this case, where it has failed to submit the return specified in each of those items, the provisions of paragraphs (1) and (3) do not apply to the specified interest to be received by it from the specified financial institution, etc. on or after the day on which it came to fall under that case.
machine translation, not official
**一** 当該非課税適用申告書又は次号に定める申告書に記載した名称又は本店若しくは主たる事務所の所在地その他の財務省令で定める事項の変更をした場合 その変更をした後の当該非課税適用申告書又は当該申告書を提出した者の名称及び本店又は主たる事務所の所在地その他の財務省令で定める事項を記載した申告書
art-42-2/par-11/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-11/item-1
if it has changed its name, the location of its head office or principal office or any other matter specified by Order of the Ministry of Finance stated in that written application for a tax exemption or in the return specified in the following item: a return stating the name and the location of the head office or principal office and other matters specified by Order of the Ministry of Finance, after that change, of the person who submitted that written application for a tax exemption or that return;
machine translation, not official
**二** 当該非課税適用申告書を提出した日、前号に定める申告書を提出した日又はこの号に定める申告書を提出した日のいずれか遅い日の翌日から五年（特定外国法人にあつては、二年）を経過した場合 当該非課税適用申告書を提出した者の名称及び本店又は主たる事務所の所在地その他の財務省令で定める事項を記載した申告書
art-42-2/par-11/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-11/item-2
if five years (or two years, for a specified foreign corporation) have elapsed from the day following the date on which that written application for a tax exemption was submitted, the date on which the return specified in the preceding item was submitted or the date on which the return specified in this item was submitted, whichever is the latest: a return stating the name and the location of the head office or principal office and other matters specified by Order of the Ministry of Finance of the person who submitted that written application for a tax exemption.
machine translation, not official
**第十二項** 第九項及び第十項の規定は、前項各号に定める申告書の提出について準用する。この場合において、第九項中「前項」とあるのは「第十一項」と、「非課税適用申告書が同項」とあるのは「同項各号に定める申告書が前項」と、第十項中「非課税適用申告書の」とあるのは「次項各号に定める申告書の」と、「当該非課税適用申告書」とあるのは「当該各号に定める申告書」と、「本店又は」とあるのは「本店若しくは」と、「（同項」とあるのは「又は変更後の名称及び本店若しくは主たる事務所の所在地（第五項」と、「所在地並びに」とあるのは「所在地又は変更後の名称及び本店若しくは主たる事務所の所在地並びに」と、「の名称」とあるのは「の名称又は変更後の名称」と読み替えるものとする。
art-42-2/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-12
The provisions of paragraphs (9) and (10) apply mutatis mutandis to the submission of the return specified in each item of the preceding paragraph. In this case, the phrase "the preceding paragraph" in paragraph (9) is deemed to be replaced with "paragraph (11)", the phrase "a written application for a tax exemption has been submitted to the district director of the tax office prescribed in the paragraph" is deemed to be replaced with "the return specified in each item of that paragraph has been submitted to the district director prescribed in the preceding paragraph", the phrase "submits a written application for a tax exemption" in paragraph (10) is deemed to be replaced with "submits the return specified in each item of the following paragraph", the phrase "that written application for a tax exemption" is deemed to be replaced with "the return specified in each of those items", the phrase "本店又は" (head office or) is deemed to be replaced with "本店若しくは" (head office or, joining a smaller group of alternatives), the phrase "(or, where the provisions of that paragraph apply" is deemed to be replaced with "or the name and the location of the head office or principal office after the change (or, where the provisions of paragraph (5) apply", the phrase "principal office stated in that written application for a tax exemption, and" is deemed to be replaced with "principal office stated in that written application for a tax exemption, or the name and the location of the head office or principal office after the change, and", and the phrase "the name of the qualified foreign securities investment trust" is deemed to be replaced with "the name, or the name after the change, of the qualified foreign securities investment trust".
machine translation, not official
**第十三項** 特定金融機関等は、非課税適用申告書の提出をした外国金融機関等又は特定外国法人が当該特定金融機関等から支払を受ける特定利子に係る振替債等に係る特定債券現先取引等又は振替国債等に係る特定債券現先取引につき帳簿を備え、各人別に、政令で定めるところにより、これらの取引に係る契約が締結された日その他の財務省令で定める事項を記載し、又は記録しなければならない。
art-42-2/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-13
A specified financial institution, etc. must keep books with regard to the specified bond transactions with a repurchase/resale agreement, etc. involving book-entry bonds, etc. or the specified bond transactions with a repurchase/resale agreement involving book-entry government bonds, etc. pertaining to the specified interest that a foreign financial institution, etc. or specified foreign corporation that has submitted a written application for a tax exemption receives from that specified financial institution, etc., and must state or record in such books, pursuant to the provisions of Cabinet Order, the day on which a contract for such transactions was concluded and any other matters specified by Order of the Ministry of Finance, for each foreign financial institution, etc. or specified foreign corporation that has submitted a written application for a tax exemption.
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**第十四項** 第八項又は第十一項の外国金融機関等又は特定外国法人は、第八項の規定による非課税適用申告書の提出又は第十一項の規定による同項各号に定める申告書の提出に代えて、第八項の特定利子の支払をする者又は第十一項の特定金融機関等に対し、当該非課税適用申告書又は当該各号に定める申告書に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。）により提供することができる。この場合において、当該外国金融機関等又は特定外国法人は、当該非課税適用申告書又は当該各号に定める申告書を当該特定利子の支払をする者又は当該特定金融機関等に提出したものとみなす。
art-42-2/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-14
A foreign financial institution, etc. or specified foreign corporation referred to in paragraph (8) or (11) may, in lieu of submitting a written application for a tax exemption under the provisions of paragraph (8) or submitting the return specified in each item of paragraph (11) under the provisions of that paragraph, provide the person who pays the specified interest referred to in paragraph (8) or the specified financial institution, etc. referred to in paragraph (11) with the matters to be stated in that written application for a tax exemption or in the return specified in each of those items by electronic or magnetic means (meaning the method of using an electronic data processing system or any other method using information and communications technology that is specified by Order of the Ministry of Finance). In this case, that foreign financial institution, etc. or specified foreign corporation is deemed to have submitted that written application for a tax exemption or the return specified in each of those items to that person who pays the specified interest or that specified financial institution, etc.
machine translation, not official
**第十五項** 前項の規定の適用がある場合における第九項及び第十二項の規定の適用については、第九項中「非課税適用申告書」とあるのは「非課税適用申告書に記載すべき事項」と、「受理がされた時」とあるのは「提供を受けた時」と、第十二項中「非課税適用申告書が」とあるのは「非課税適用申告書に記載すべき事項が」と、「同項各号に定める申告書」とあるのは「同項各号に定める申告書に記載すべき事項」とする。
art-42-2/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-15
With regard to the application of the provisions of paragraphs (9) and (12) in the case where the provisions of the preceding paragraph apply, the phrase "a written application for a tax exemption" in paragraph (9) is deemed to be replaced with "the matters to be stated in a written application for a tax exemption", the phrase "when the written application has been received" is deemed to be replaced with "when the matters have been provided", the phrase "a written application for a tax exemption has" in paragraph (12) is deemed to be replaced with "the matters to be stated in a written application for a tax exemption have", and the phrase "the return specified in each item of that paragraph" is deemed to be replaced with "the matters to be stated in the return specified in each item of that paragraph".
machine translation, not official
**第十六項** 非課税適用申告書の提出期限その他第一項から第六項まで及び第八項から前項までの規定の適用に関し必要な事項は、政令で定める。
art-42-2/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-16
The due date of filing a written application for a tax exemption, and other necessary matters concerning the application of the provisions of paragraphs (1) through (6) and paragraph (8) through the preceding paragraph are specified by Cabinet Order.
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### 第四十二条の二の二（支払調書等の提出の特例） — Special Provisions on the Submission of Payment Reports and Related Documents
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art-42-2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2 · https://japanlaw.org/l/332AC0000000026/art-42-2-2
**第一項** 第八条の四第九項、第九条の四の二第二項、第二十九条の二第六項若しくは第七項、第三十七条の十一の三第七項、第三十七条の十四第三十五項、第三十七条の十四の二第二十七項又は第四十一条の二の三第二項の規定により提出するこれらの規定に規定する報告書及び調書（以下この条において「調書等」という。）のうち、当該調書等の提出期限の属する年の前々年の一月一日から十二月三十一日までの間に提出すべきであつた当該調書等の枚数として財務省令で定めるところにより算出した数が百以上であるものについては、当該調書等を提出すべき者は、これらの規定にかかわらず、当該調書等に記載すべきものとされるこれらの規定に規定する事項（以下この条において「記載事項」という。）を次に掲げる方法のいずれかによりこれらの規定に規定する税務署長に提供しなければならない。
art-42-2-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-1
With regard to the reports and statements prescribed in Article 8-4, paragraph (9), Article 9-4-2, paragraph (2), Article 29-2, paragraph (6) or (7), Article 37-11-3, paragraph (7), Article 37-14, paragraph (35), Article 37-14-2, paragraph (27) or Article 41-2-3, paragraph (2) that are to be submitted under those provisions (hereinafter referred to as "statements and similar reports" in this Article), where the number calculated as provided by Order of the Ministry of Finance as the number of sheets of those statements and similar reports that should have been submitted during the period from January 1 to December 31 of the year before the year preceding the year that includes the due date for submitting those statements and similar reports is 100 or more, the person required to submit those statements and similar reports must, notwithstanding those provisions, provide the matters prescribed in those provisions that are to be stated in those statements and similar reports (hereinafter referred to as the "required particulars" in this Article) to the district director prescribed in those provisions by either of the following methods:
machine translation, not official
**一** 財務省令で定めるところによりあらかじめ税務署長に届け出て行う電子情報処理組織（情報通信技術を活用した行政の推進等に関する法律第六条第一項に規定する電子情報処理組織をいう。）を使用する方法として財務省令で定める方法
art-42-2-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-1/item-1
the method specified by Order of the Ministry of Finance as a method of using an electronic data processing system (meaning an electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology), which is used after notifying the district director in advance as provided by Order of the Ministry of Finance;
machine translation, not official
**二** 当該記載事項を記録した光ディスクその他の財務省令で定める記録用の媒体（以下この条において「光ディスク等」という。）を提出する方法
art-42-2-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-1/item-2
the method of submitting an optical disc or any other recording medium specified by Order of the Ministry of Finance (hereinafter referred to as an "optical disc or similar medium" in this Article) on which the required particulars have been recorded.
machine translation, not official
**第二項** 調書等を提出すべき者（前項の規定に該当する者を除く。）は、その者が提出すべき調書等の記載事項を記録した光ディスク等の提出をもつて当該調書等の提出に代えることができる。
art-42-2-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-2
A person required to submit statements and similar reports (other than a person falling under the preceding paragraph) may submit an optical disc or similar medium on which the required particulars of the statements and similar reports that the person is required to submit have been recorded in lieu of submitting those statements and similar reports.
machine translation, not official
**第三項** 調書等を提出すべき者が、政令で定めるところにより所轄の税務署長（第八条の四第九項、第九条の四の二第二項、第二十九条の二第六項若しくは第七項、第三十七条の十一の三第七項、第三十七条の十四第三十五項、第三十七条の十四の二第二十七項又は第四十一条の二の三第二項に規定する税務署長をいう。）の承認を受けた場合には、その者は、これらの規定及び第一項の規定にかかわらず、同項各号に掲げる方法のいずれかの方法により、当該調書等の記載事項を財務省令で定める税務署長に提供することができる。
art-42-2-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-3
If a person required to submit statements and similar reports has obtained, as provided by Cabinet Order, the approval of the competent district director (meaning the district director prescribed in Article 8-4, paragraph (9), Article 9-4-2, paragraph (2), Article 29-2, paragraph (6) or (7), Article 37-11-3, paragraph (7), Article 37-14, paragraph (35), Article 37-14-2, paragraph (27) or Article 41-2-3, paragraph (2)), the person may, notwithstanding those provisions and the provisions of paragraph (1), provide the required particulars of those statements and similar reports to the district director specified by Order of the Ministry of Finance by either of the methods listed in the items of that paragraph.
machine translation, not official
**第四項** 第一項又は前項の規定により行われた記載事項の提供及び第二項の規定により行われた光ディスク等の提出については、第八条の四第九項、第九条の四の二第二項、第二十九条の二第六項若しくは第七項、第三十七条の十一の三第七項、第三十七条の十四第三十五項、第三十七条の十四の二第二十七項又は第四十一条の二の三第二項の規定により調書等の提出が行われたものとみなして、これらの規定並びに第八条の四第十項から第十四項まで、第九条の四の二第三項から第七項まで、第二十九条の二第九項から第十三項まで、第三十七条の十一の三第十二項から第十六項まで、第三十七条の十四第三十七項から第四十一項まで、第三十七条の十四の二第三十二項から第三十六項まで、第四十一条の二の三第三項から第七項まで及び次条の規定を適用する。
art-42-2-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-4
With regard to the provision of the required particulars made under the provisions of paragraph (1) or the preceding paragraph and the submission of an optical disc or similar medium made under the provisions of paragraph (2), the statements and similar reports are deemed to have been submitted under the provisions of Article 8-4, paragraph (9), Article 9-4-2, paragraph (2), Article 29-2, paragraph (6) or (7), Article 37-11-3, paragraph (7), Article 37-14, paragraph (35), Article 37-14-2, paragraph (27) or Article 41-2-3, paragraph (2), and those provisions, Article 8-4, paragraphs (10) through (14), Article 9-4-2, paragraphs (3) through (7), Article 29-2, paragraphs (9) through (13), Article 37-11-3, paragraphs (12) through (16), Article 37-14, paragraphs (37) through (41), Article 37-14-2, paragraphs (32) through (36), Article 41-2-3, paragraphs (3) through (7) and the following Article apply.
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### 第四十二条の三（罰則） — Penal Provisions
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art-42-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3 · https://japanlaw.org/l/332AC0000000026/art-42-3
**第一項** 偽りその他不正の行為により、第三十七条の十三第十一項（第三十七条の十三の二第四項において準用する場合を含む。）の規定による所得税の還付を受けたときは、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
art-42-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-1
If a person has received a refund of income tax under the provisions of Article 37-13, paragraph (11) (including as applied mutatis mutandis pursuant to Article 37-13-2, paragraph (4)) by deception or other wrongful act, the person who committed the violation is punished by imprisonment for 10 years or less or a fine of 10,000,000 yen or less, or both.
machine translation, not official
**第二項** 前項の還付を受けた所得税の額が千万円を超えるときは、情状により、同項の罰金は、千万円を超えその還付を受けた所得税の額に相当する金額以下とすることができる。
art-42-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-2
If the amount of income tax refunded as referred to in the preceding paragraph exceeds 10,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 10,000,000 yen but not more than an amount equivalent to the amount of income tax refunded.
machine translation, not official
**第三項** 第二十八条の三第七項、第三十条の二第五項、第三十一条の二第八項、第三十三条の五第一項、第三十五条第九項、第三十六条の三第一項から第三項まで（第三十六条の五の規定によりみなして適用する場合を含む。）、第三十七条の二第一項若しくは第二項（第三十七条の四の規定によりみなして適用する場合及び第三十七条の五第三項（同条第五項の規定によりみなして適用する場合を含む。）において準用する場合を含む。）、第四十一条の三第一項、第四十一条の五第十三項若しくは第十四項又は第四十一条の十九の四第十四項の規定による修正申告書又は期限後申告書をこれらの申告書の提出期限までに提出しないことにより、所得税法第百二十条第一項第三号（同法第百六十六条において準用する場合を含む。）に規定する所得税の額（同法第九十五条又は第百六十五条の六の規定により控除をされるべき金額がある場合には、同号の規定による計算をこれらの規定を適用しないでした所得税の額）につき所得税を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
art-42-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-3
If a person has evaded income tax with respect to the amount of income tax prescribed in Article 120, paragraph (1), item (iii) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) (or, if there is an amount to be deducted under the provisions of Article 95 or 165-6 of that Act, the amount of income tax calculated under the provisions of that item without applying those provisions) by failing to file, by the due date for filing those returns, an amended return or a return filed after the due date under the provisions of Article 28-3, paragraph (7), Article 30-2, paragraph (5), Article 31-2, paragraph (8), Article 33-5, paragraph (1), Article 35, paragraph (9), Article 36-3, paragraphs (1) through (3) (including as applied by deeming pursuant to the provisions of Article 36-5), Article 37-2, paragraph (1) or (2) (including as applied by deeming pursuant to the provisions of Article 37-4 and as applied mutatis mutandis pursuant to Article 37-5, paragraph (3) (including as applied by deeming pursuant to the provisions of paragraph (5) of that Article)), Article 41-3, paragraph (1), Article 41-5, paragraph (13) or (14) or Article 41-19-4, paragraph (14), the person who committed the violation is punished by imprisonment for five years or less or a fine of 5,000,000 yen or less, or both.
machine translation, not official
**第四項** 前項の免れた所得税の額が五百万円を超えるときは、情状により、同項の罰金は、五百万円を超えその免れた所得税の額に相当する金額以下とすることができる。
art-42-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-4
If the amount of income tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 5,000,000 yen but not more than an amount equivalent to the amount of income tax evaded.
machine translation, not official
**第五項** 正当な理由がなくて第二十八条の三第七項、第三十条の二第五項、第三十一条の二第八項、第三十三条の五第一項、第三十五条第九項、第三十六条の三第一項から第三項まで（第三十六条の五の規定によりみなして適用する場合を含む。）、第三十七条の二第一項若しくは第二項（第三十七条の四の規定によりみなして適用する場合及び第三十七条の五第三項（同条第五項の規定によりみなして適用する場合を含む。）において準用する場合を含む。）、第四十一条の三第一項、第四十一条の五第十三項若しくは第十四項又は第四十一条の十九の四第十四項の規定による修正申告書又は期限後申告書をこれらの申告書の提出期限までに提出しなかつたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
art-42-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-5
If a person has failed, without justifiable grounds, to file an amended return or a return filed after the due date under the provisions of Article 28-3, paragraph (7), Article 30-2, paragraph (5), Article 31-2, paragraph (8), Article 33-5, paragraph (1), Article 35, paragraph (9), Article 36-3, paragraphs (1) through (3) (including as applied by deeming pursuant to the provisions of Article 36-5), Article 37-2, paragraph (1) or (2) (including as applied by deeming pursuant to the provisions of Article 37-4 and as applied mutatis mutandis pursuant to Article 37-5, paragraph (3) (including as applied by deeming pursuant to the provisions of paragraph (5) of that Article)), Article 41-3, paragraph (1), Article 41-5, paragraph (13) or (14) or Article 41-19-4, paragraph (14) by the due date for filing those returns, the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less; provided, however, that the punishment may be remitted depending on the circumstances.
machine translation, not official
**第六項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-42-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-6
In a case that falls under any of the following items, the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less:
machine translation, not official
**一** 第四十一条の十三の二第二項において準用する所得税法第百八十条第一項に規定する要件に該当しないにもかかわらず偽りの申請をして第四十一条の十三の二第二項において準用する同法第百八十条第一項に規定する証明書の交付を受けたとき、第四十一条の十三の二第二項において準用する同法第百八十条第二項の規定による届出若しくは通知をしなかつたとき、又は第四十一条の十三の二第二項において準用する同法第百八十条第四項の規定による通知をしなかつたとき。
art-42-3/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-6/item-1
when the person, despite not meeting the requirements prescribed in Article 180, paragraph (1) of the Income Tax Act as applied mutatis mutandis pursuant to Article 41-13-2, paragraph (2), has made a false application and received the issuance of the certificate prescribed in Article 180, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 41-13-2, paragraph (2), has failed to make the notification or give the notice under the provisions of Article 180, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 41-13-2, paragraph (2), or has failed to give the notice under the provisions of Article 180, paragraph (4) of that Act as applied mutatis mutandis pursuant to Article 41-13-2, paragraph (2);
machine translation, not official
**二** 第八条の四第九項に規定する報告書、第九条の四の二第二項に規定する上場証券投資信託等の償還金等の支払調書、第二十九条の二第六項に規定する特定新株予約権の付与に関する調書若しくは同条第七項に規定する特定株式等の異動状況に関する調書、第三十七条の十一の三第七項に規定する報告書、第三十七条の十四第三十五項に規定する報告書、第三十七条の十四の二第二十七項に規定する報告書若しくは第四十一条の二の三第二項に規定する調書をこれらの報告書若しくは調書の提出期限までに税務署長に提出せず、又はこれらの報告書若しくは調書に偽りの記載若しくは記録をして税務署長に提出したとき。
art-42-3/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-6/item-2
when the person has failed to submit the report prescribed in Article 8-4, paragraph (9), the payment report on redemption money, etc. of listed securities investment trusts, etc. prescribed in Article 9-4-2, paragraph (2), the report on the granting of specified share options prescribed in Article 29-2, paragraph (6) or the report on changes of specified shares, etc. prescribed in paragraph (7) of the Article, the report prescribed in Article 37-11-3, paragraph (7), the report prescribed in Article 37-14, paragraph (35), the report prescribed in Article 37-14-2, paragraph (27) or the statement prescribed in Article 41-2-3, paragraph (2), to the district director no later than the due date for submitting such report or statement, or has made false entries or records in such report or statement and has submitted the report or statement to the district director;
machine translation, not official
**三** 第八条の四第四項若しくは第五項に規定する通知書、第三十七条の十一の三第七項に規定する報告書、第三十七条の十四の二第二十八項に規定する報告書若しくは第四十一条の十二の二第八項若しくは第九項に規定する通知書をこれらの通知書若しくは報告書の交付の期限までにこれらの規定に規定する居住者若しくは恒久的施設を有する非居住者若しくは支払を受ける者に交付せず、若しくはこれらの通知書若しくは報告書に偽りの記載をして当該居住者若しくは恒久的施設を有する非居住者若しくは支払を受ける者に交付したとき、又は第八条の四第六項、第三十七条の十一の三第九項、第三十七条の十四の二第二十九項若しくは第四十一条の十二の二第十項の規定による電磁的方法により偽りの事項を提供したとき。
art-42-3/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-6/item-3
when the person has failed to deliver the written notice prescribed in Article 8-4, paragraph (4) or paragraph (5), the report prescribed in Article 37-11-3, paragraph (7), the report prescribed in Article 37-14-2, paragraph (28) or the written notice prescribed in Article 41-12-2, paragraph (8) or (9) to the resident, nonresident with a permanent establishment, or person receiving the payment prescribed in these provisions, no later than the due date for delivering such written notice or report, or has made false entries or records in such written notice or report and has delivered the written notice or report to the resident, nonresident with a permanent establishment, or person receiving the payment, or when the person has provided false matters by electronic or magnetic means pursuant to the provisions of Article 8-4, paragraph (6), Article 37-11-3, paragraph (9), Article 37-14-2, paragraph (29) or Article 41-12-2, paragraph (10);
machine translation, not official
**四** 正当な理由がないのに第八条の四第六項ただし書、第三十七条の十一の三第八項ただし書、同条第九項ただし書、第三十七条の十四の二第二十九項ただし書若しくは第四十一条の十二の二第十項ただし書の規定による請求を拒み、又は第八条の四第六項ただし書に規定する通知書、第三十七条の十一の三第八項ただし書若しくは同条第九項ただし書に規定する報告書、第三十七条の十四の二第二十九項ただし書に規定する報告書若しくは第四十一条の十二の二第十項ただし書に規定する通知書に偽りの記載をしてこれらの規定に規定する居住者若しくは恒久的施設を有する非居住者若しくは支払を受ける者に交付したとき。
art-42-3/par-6/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-6/item-4
when the person has refused a request under the proviso of Article 8-4, paragraph (6), the proviso of Article 37-11-3, paragraph (8), the proviso of paragraph (9) of that Article, the proviso of Article 37-14-2, paragraph (29) or the proviso of Article 41-12-2, paragraph (10) without justifiable grounds, or has made false entries or records in the written notice prescribed in the proviso of Article 8-4, paragraph (6), the report prescribed in the proviso of Article 37-11-3, paragraph (8) or the proviso of paragraph (9) of that Article, the report prescribed in the proviso of Article 37-14-2, paragraph (29) or the written notice prescribed in the proviso of Article 41-12-2, paragraph (10) and has delivered it to the resident, nonresident with a permanent establishment, or person receiving the payment prescribed in those provisions;
machine translation, not official
**五** 第八条の四第十項、第九条の四の二第三項、第二十九条の二第九項、第三十七条の十一の三第十二項、第三十七条の十四第三十七項、第三十七条の十四の二第三十二項若しくは第四十一条の二の三第三項の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又はこれらの規定による検査を拒み、妨げ、若しくは忌避したとき。
art-42-3/par-6/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-6/item-5
when the person has failed to answer or has given a false answer to the questions asked by the relevant officials pursuant to the provisions of Article 8-4, paragraph (10), Article 9-4-2, paragraph (3), Article 29-2, paragraph (9), Article 37-11-3, paragraph (12), Article 37-14, paragraph (37), Article 37-14-2, paragraph (32) or Article 41-2-3, paragraph (3), or has refused, obstructed, or avoided the inspection under those provisions;
machine translation, not official
**六** 第八条の四第十項、第九条の四の二第三項、第二十九条の二第九項、第三十七条の十一の三第十二項、第三十七条の十四第三十七項、第三十七条の十四の二第三十二項又は第四十一条の二の三第三項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-42-3/par-6/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-6/item-6 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-6/item-6
when the person, without justifiable grounds, has failed to comply with a request for the presentation or submission of articles under the provisions of Article 8-4, paragraph (10), Article 9-4-2, paragraph (3), Article 29-2, paragraph (9), Article 37-11-3, paragraph (12), Article 37-14, paragraph (37), Article 37-14-2, paragraph (32) or Article 41-2-3, paragraph (3), or has presented or submitted books and documents or other articles (including copies thereof) containing false entries or records.
machine translation, not official
**第七項** 法人（人格のない社団等（法人税法第二条第八号に規定する人格のない社団等をいう。以下この条において同じ。）を含む。以下この項及び次項において同じ。）の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して第一項、第三項、第五項又は前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対してこれらの規定の罰金刑を科する。
art-42-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-7
When the representative of a corporation (including an association or foundation without juridical personality (meaning an association or foundation without juridical personality as prescribed in Article 2, item (viii) of the Corporation Tax Act; hereinafter the same applies in this Article); hereinafter the same applies in this paragraph and the following paragraph) (such representative includes the administrator of an association or foundation without juridical personality), or an agent, employee, or other worker of a corporation or individual has committed a violation set forth in paragraph (1), (3) or (5) or the preceding paragraph with regard to the business or property of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in those provisions.
machine translation, not official
**第八項** 前項の規定により第一項又は第三項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの規定の罪についての時効の期間による。
art-42-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-8
The period of prescription in the case where a fine is imposed on a corporation or individual pursuant to the provisions of the preceding paragraph with respect to a violation set forth in paragraph (1) or (3) is governed by the period of prescription for the offenses under those provisions.
machine translation, not official
**第九項** 人格のない社団等について第七項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-42-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-9
Where the provisions of paragraph (7) apply to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the legal provisions concerning criminal proceedings that are applicable in the case where a corporation stands as the defendant or the suspect apply mutatis mutandis.
machine translation, not official
## 第三章 法人税法の特例 — Chapter III Special Provisions on the Corporation Tax Act
heading: Ministry of Justice translation — Japanese Law Translation Database System
ch-3 · https://japanlaw.org/en/special-taxation-measures-act/ch-3 · https://japanlaw.org/l/332AC0000000026/ch-3
## 第一節 中小企業者等の法人税率の特例 — Section 1 Special Provisions on Corporation Tax Rates for Small and Medium Sized Enterprises, etc.
heading: machine translation, not official
ch-3/sec-1 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-1 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-1
### 第四十二条の三の二
art-42-3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3-2 · https://japanlaw.org/l/332AC0000000026/art-42-3-2
**第一項** 次の表の第一欄に掲げる法人又は人格のない社団等（普通法人のうち各事業年度終了の時において法人税法第六十六条第五項各号若しくは第百四十三条第五項各号に掲げる法人又は次条第十九項第八号に規定する適用除外事業者に該当するもの及び通算法人を除く。）の平成二十四年四月一日から令和九年三月三十一日までの間に開始する各事業年度の所得に係る同法その他法人税に関する法令の規定の適用については、同欄に掲げる法人又は人格のない社団等の区分に応じ同表の第二欄に掲げる規定中同表の第三欄に掲げる税率は、同表の第四欄に掲げる税率とする。
第一欄 第二欄 第三欄 第四欄
一 普通法人のうち当該各事業年度終了の時において資本金の額若しくは出資金の額が一億円以下であるもの若しくは資本若しくは出資を有しないもの（第四号に掲げる法人を除く。）又は人格のない社団等 法人税法第六十六条第二項及び第百四十三条第二項 百分の十九 百分の十五（所得の金額が年十億円を超える事業年度については、百分の十七）
二 一般社団法人等（法人税法別表第二に掲げる一般社団法人、一般財団法人及び労働者協同組合並びに公益社団法人及び公益財団法人をいう。）又は同法以外の法律によつて公益法人等とみなされているもので政令で定めるもの 法人税法第六十六条第二項 百分の十九 百分の十五（所得の金額が年十億円を超える事業年度については、百分の十七）
三 公益法人等（前号に掲げる法人を除く。）又は協同組合等（第六十八条第一項に規定する協同組合等を除く。） 法人税法第六十六条第三項 百分の十九 百分の十九（各事業年度の所得の金額のうち年八百万円以下の金額については、百分の十五（所得の金額が年十億円を超える事業年度については、百分の十七）とする。）
四 第六十七条の二第一項の規定による承認を受けている同項に規定する医療法人 同項 百分の十九 百分の十九（各事業年度の所得の金額のうち年八百万円以下の金額については、百分の十五（所得の金額が年十億円を超える事業年度については、百分の十七）とする。）
art-42-3-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-3-2/par-1
With regard to the income for each business year commencing during the period from April 1, 2012 to March 31, 2027 of a corporation or an association or foundation without juridical personality listed in the first column of the following table (excluding an ordinary corporation that, at the end of the relevant business year, falls under a corporation listed in the items of Article 66, paragraph (5) or the items of Article 143, paragraph (5) of the Corporation Tax Act or under an excluded business operator prescribed in paragraph (19), item (viii) of the following Article, and a group tax sharing corporation), in applying the provisions of that Act and other laws and regulations concerning corporation tax, the tax rate listed in the third column of that table in the provisions listed in the second column of that table is, according to the category of the corporation or the association or foundation without juridical personality listed in the first column, the tax rate listed in the fourth column of that table.
Column 1 Column 2 Column 3 Column 4
(i) An ordinary corporation whose amount of stated capital or amount of contributed capital at the end of the relevant business year is 100,000,000 yen or less, or which has no capital or contributions (excluding a corporation listed in item (iv)), or an association or foundation without juridical personality Article 66, paragraph (2) and Article 143, paragraph (2) of the Corporation Tax Act 19 percent 15 percent (or 17 percent for a business year in which the amount of income exceeds 1,000,000,000 yen per year)
(ii) A general incorporated association, etc. (meaning a general incorporated association, a general incorporated foundation and a workers cooperative listed in Appended Table 2 of the Corporation Tax Act, and an incorporated public interest association and an incorporated public interest foundation), or an entity deemed to be a public interest corporation, etc. under an Act other than that Act that is specified by Cabinet Order Article 66, paragraph (2) of the Corporation Tax Act 19 percent 15 percent (or 17 percent for a business year in which the amount of income exceeds 1,000,000,000 yen per year)
(iii) A public interest corporation, etc. (excluding a corporation listed in the preceding item) or a cooperative, etc. (excluding a cooperative, etc. prescribed in Article 68, paragraph (1)) Article 66, paragraph (3) of the Corporation Tax Act 19 percent 19 percent (or, for the portion of the amount of income for each business year that is 8,000,000 yen or less per year, 15 percent (or 17 percent for a business year in which the amount of income exceeds 1,000,000,000 yen per year))
(iv) A medical care corporation prescribed in Article 67-2, paragraph (1) that has obtained approval under the provisions of that paragraph That paragraph 19 percent 19 percent (or, for the portion of the amount of income for each business year that is 8,000,000 yen or less per year, 15 percent (or 17 percent for a business year in which the amount of income exceeds 1,000,000,000 yen per year))
machine translation, not official
**第二項** 第六十八条第一項に規定する協同組合等（通算親法人であるものを除く。）の平成二十四年四月一日から令和九年三月三十一日までの間に開始する各事業年度の所得に係る法人税法その他法人税に関する法令の規定の適用については、同項中「百分の十九（各事業年度の所得の金額のうち十億円（事業年度が一年に満たない協同組合等については、十億円に当該事業年度の月数を乗じてこれを十二で除して計算した金額とする。）を超える部分の金額については、百分の二十二）」とあるのは、「百分の十九（所得の金額が十億円（事業年度が一年に満たない協同組合等については、十億円に当該事業年度の月数を乗じてこれを十二で除して計算した金額とする。以下この項において同じ。）以下である事業年度にあつては当該事業年度の所得の金額のうち八百万円（事業年度が一年に満たない協同組合等については、八百万円に当該事業年度の月数を乗じてこれを十二で除して計算した金額とする。以下この項において同じ。）以下の部分の金額については百分の十五とし、所得の金額が十億円を超える事業年度にあつては当該事業年度の所得の金額のうち、八百万円以下の部分の金額については百分の十七とし、十億円を超える部分の金額については百分の二十二とする。）」とする。
art-42-3-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-3-2/par-2
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax to the income for each business year beginning during the period from April 1, 2012 to March 31, 2027 of a cooperative, etc. prescribed in Article 68, paragraph (1) (excluding one that is a group tax sharing parent corporation), the phrase "19 percent (for the portion of the amount of income for each business year exceeding 1 billion yen (for a cooperative, etc. whose business year is less than one year, the amount calculated by multiplying 1 billion yen by the number of months in that business year and dividing the result by 12), 22 percent)" in that paragraph is deemed to be replaced with "19 percent (for a business year in which the amount of income is 1 billion yen (for a cooperative, etc. whose business year is less than one year, the amount calculated by multiplying 1 billion yen by the number of months in that business year and dividing the result by 12; the same applies hereinafter in this paragraph) or less, 15 percent for the portion of the amount of income for that business year that is 8 million yen (for a cooperative, etc. whose business year is less than one year, the amount calculated by multiplying 8 million yen by the number of months in that business year and dividing the result by 12; the same applies hereinafter in this paragraph) or less, and for a business year in which the amount of income exceeds 1 billion yen, 17 percent for the portion of the amount of income for that business year that is 8 million yen or less and 22 percent for the portion exceeding 1 billion yen)".
machine translation, not official
**第三項** 事業年度が一年に満たない第一項の表の各号に掲げる法人又は人格のない社団等に対する同項の規定の適用については、同表の第一号及び第二号中「年十億円」とあるのは「十億円を十二で除し、これに当該事業年度の月数を乗じて計算した金額」と、同表の第三号及び第四号中「年八百万円」とあるのは「八百万円を十二で除し、これに当該事業年度の月数を乗じて計算した金額」と、「年十億円」とあるのは「十億円を十二で除し、これに当該事業年度の月数を乗じて計算した金額」とする。
art-42-3-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-3-2/par-3
With regard to the application of the provisions of paragraph (1) to a corporation or an association or foundation without juridical personality listed in the items of the table in that paragraph whose business year is less than one year, the phrase "1 billion yen per year" in items (i) and (ii) of that table is deemed to be replaced with "the amount calculated by dividing 1 billion yen by 12 and multiplying the result by the number of months in that business year", and in items (iii) and (iv) of that table, the phrase "8 million yen per year" is deemed to be replaced with "the amount calculated by dividing 8 million yen by 12 and multiplying the result by the number of months in that business year" and the phrase "1 billion yen per year" with "the amount calculated by dividing 1 billion yen by 12 and multiplying the result by the number of months in that business year".
machine translation, not official
**第四項** 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-42-3-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-3-2/par-4
The number of months referred to in the preceding paragraph is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
**第五項** 前二項に定めるもののほか、第一項及び第二項の規定の適用がある場合における法人税法その他法人税に関する法令の規定に関する技術的読替えその他第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-42-3-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-3-2/par-5
Beyond what is provided for in the preceding two paragraphs, technical replacement of terms in the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax in the case where the provisions of paragraphs (1) and (2) apply, and other necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.
machine translation, not official
## 第一節の二 特別税額控除及び減価償却の特例 — Section 1-2 Special Tax Credits and Special Provisions on Depreciation
heading: machine translation, not official
ch-3/sec-1-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-1-2 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-1-2
### 第四十二条の四（試験研究を行つた場合の法人税額の特別控除） — Special Corporation Tax Credit Where Experimental Research Is Conducted
caption: machine translation, not official
art-42-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4 · https://japanlaw.org/l/332AC0000000026/art-42-4
**第一項** 青色申告書を提出する法人（人格のない社団等を含む。以下この章において同じ。）の各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において、試験研究費の額がある場合には、当該法人の当該事業年度の所得に対する調整前法人税額から、当該事業年度の控除対象試験研究費の額に次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該各号に定める割合が百分の十を超えるときは百分の十とする。）を乗じて計算した金額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該税額控除限度額が、控除上限額（当該法人の当該事業年度の所得に対する調整前法人税額の百分の二十五に相当する金額をいう。）を超えるときは、その控除を受ける金額は、当該控除上限額を限度とする。
art-42-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-1
If a corporation that files a blue return (including an association or foundation without juridical personality; the same applies hereinafter in this Chapter) has an amount of experimental research expenses for a business year (excluding a business year that includes the date of dissolution (excluding dissolution due to a merger) and each business year during liquidation), the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that business year by the rate specified in each of the following items according to the category of case listed in that item (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate specified in that item exceeds 10 percent, 10 percent) (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted from the corporation tax before adjustment on the corporation's income for that business year. In this case, if the maximum tax credit exceeds the upper limit of the credit (meaning the amount equivalent to 25 percent of the corporation tax before adjustment on the corporation's income for that business year), the amount to be deducted is limited to the upper limit of the credit.
machine translation, not official
**一** 増減試験研究費割合が百分の三を超える場合（第三号に掲げる場合を除く。） 百分の八・五に、当該増減試験研究費割合から百分の三を控除した割合に〇・二五を乗じて計算した割合を加算した割合
art-42-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-1/item-1
if the ratio of increase or decrease in experimental research expenses exceeds 3 percent (excluding the case listed in item (iii)): the rate obtained by adding to 8.5 percent the rate calculated by multiplying the ratio of increase or decrease in experimental research expenses less 3 percent by 0.25;
machine translation, not official
**二** 増減試験研究費割合が百分の三以下である場合（次号に掲げる場合を除く。） 百分の八・五から、百分の三から当該増減試験研究費割合を減算した割合に十三分の八・五を乗じて計算した割合を減算した割合（当該割合が零に満たないときは、零）
art-42-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-1/item-2
if the ratio of increase or decrease in experimental research expenses is 3 percent or less (excluding the case listed in the following item): the rate obtained by subtracting from 8.5 percent the rate calculated by multiplying 3 percent less the ratio of increase or decrease in experimental research expenses by 8.5/13 (or zero, if the rate so obtained is less than zero);
machine translation, not official
**三** 当該事業年度が設立事業年度である場合又は比較試験研究費の額が零である場合 百分の八・五
art-42-4/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-1/item-3
if the business year is the business year of establishment, or if the amount of comparative experiment and research expenses is zero: 8.5 percent.
machine translation, not official
**第二項** 前項に規定する法人の令和三年四月一日から令和十一年三月三十一日までの間に開始する各事業年度における同項の規定の適用については、同項の税額控除限度額は、同項の規定にかかわらず、次の各号に掲げる事業年度の区分に応じ当該各号に定める金額とする。
art-42-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-2
With regard to the application of the provisions of the preceding paragraph to a corporation referred to in that paragraph for each business year beginning during the period from April 1, 2021 to March 31, 2029, the maximum tax credit referred to in that paragraph is, notwithstanding the provisions of that paragraph, the amount specified in each of the following items according to the category of business year listed in that item.
machine translation, not official
**一** 令和九年四月一日前に開始する事業年度（第三号に掲げる事業年度を除く。） 当該事業年度の控除対象試験研究費の額に次に掲げる場合の区分に応じそれぞれ次に定める割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、それぞれ次に定める割合が百分の十四を超えるときは百分の十四とする。）を乗じて計算した金額
art-42-4/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-2/item-1
a business year beginning before April 1, 2027 (excluding a business year listed in item (iii)): the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that business year by the rate specified in each of the following according to the category of case listed therein (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate specified below exceeds 14 percent, 14 percent);
machine translation, not official
**イ** 増減試験研究費割合が百分の十二を超える場合（ニに掲げる場合を除く。） 百分の十一・五に、当該増減試験研究費割合から百分の十二を控除した割合に〇・三七五を乗じて計算した割合を加算した割合
art-42-4/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-2/item-1/sub-1
if the ratio of increase or decrease in experimental research expenses exceeds 12 percent (excluding the case listed in (d)): the rate obtained by adding to 11.5 percent the rate calculated by multiplying the ratio of increase or decrease in experimental research expenses less 12 percent by 0.375;
machine translation, not official
**ロ** 増減試験研究費割合が零以上であり百分の十二以下である場合（ニに掲げる場合を除く。） 百分の十一・五から、百分の十二から当該増減試験研究費割合を減算した割合に〇・二五を乗じて計算した割合を減算した割合
art-42-4/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-2/item-1/sub-2
if the ratio of increase or decrease in experimental research expenses is zero or more and 12 percent or less (excluding the case listed in (d)): the rate obtained by subtracting from 11.5 percent the rate calculated by multiplying 12 percent less the ratio of increase or decrease in experimental research expenses by 0.25;
machine translation, not official
**ハ** 増減試験研究費割合が零に満たない場合（ニに掲げる場合を除く。） 百分の八・五から、その満たない部分の割合に三十分の八・五を乗じて計算した割合を減算した割合（当該割合が零に満たないときは、零）
art-42-4/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-2/item-1/sub-3
if the ratio of increase or decrease in experimental research expenses is less than zero (excluding the case listed in (d)): the rate obtained by subtracting from 8.5 percent the rate calculated by multiplying the percentage by which it falls short of zero by 8.5/30 (or zero, if the rate so obtained is less than zero);
machine translation, not official
**ニ** 当該事業年度が設立事業年度である場合又は比較試験研究費の額が零である場合 百分の八・五
art-42-4/par-2/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-2/item-1/sub-4
if the business year is the business year of establishment, or if the amount of comparative experiment and research expenses is zero: 8.5 percent.
machine translation, not official
**二** 令和九年四月一日以後に開始する事業年度（次号に掲げる事業年度を除く。） 当該事業年度の控除対象試験研究費の額に次に掲げる場合の区分に応じそれぞれ次に定める割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、それぞれ次に定める割合が百分の十四を超えるときは百分の十四とする。）を乗じて計算した金額
art-42-4/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-2/item-2
a business year beginning on or after April 1, 2027 (excluding a business year listed in the following item): the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that business year by the rate specified in each of the following according to the category of case listed therein (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate specified below exceeds 14 percent, 14 percent);
machine translation, not official
**イ** 増減試験研究費割合が百分の十五を超える場合（ニに掲げる場合を除く。） 百分の十一・五に、当該増減試験研究費割合から百分の十五を控除した割合に〇・三七五を乗じて計算した割合を加算した割合
art-42-4/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-2/item-2/sub-1
if the ratio of increase or decrease in experimental research expenses exceeds 15 percent (excluding the case listed in (d)): the rate obtained by adding to 11.5 percent the rate calculated by multiplying the ratio of increase or decrease in experimental research expenses less 15 percent by 0.375;
machine translation, not official
**ロ** 増減試験研究費割合が百分の三を超え百分の十五以下である場合（ニに掲げる場合を除く。） 百分の八・五に、当該増減試験研究費割合から百分の三を控除した割合に〇・二五を乗じて計算した割合を加算した割合
art-42-4/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-2/item-2/sub-2
if the ratio of increase or decrease in experimental research expenses exceeds 3 percent and is 15 percent or less (excluding the case listed in (d)): the rate obtained by adding to 8.5 percent the rate calculated by multiplying the ratio of increase or decrease in experimental research expenses less 3 percent by 0.25;
machine translation, not official
**ハ** 増減試験研究費割合が百分の三以下である場合（ニに掲げる場合を除く。） 百分の八・五から、百分の三から当該増減試験研究費割合を減算した割合に十三分の八・五を乗じて計算した割合を減算した割合（当該割合が零に満たないときは、零）
art-42-4/par-2/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-2/item-2/sub-3
if the ratio of increase or decrease in experimental research expenses is 3 percent or less (excluding the case listed in (d)): the rate obtained by subtracting from 8.5 percent the rate calculated by multiplying 3 percent less the ratio of increase or decrease in experimental research expenses by 8.5/13 (or zero, if the rate so obtained is less than zero);
machine translation, not official
**ニ** 当該事業年度が設立事業年度である場合又は比較試験研究費の額が零である場合 百分の八・五
art-42-4/par-2/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-2/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-2/item-2/sub-4
if the business year is the business year of establishment, or if the amount of comparative experiment and research expenses is zero: 8.5 percent.
machine translation, not official
**三** 試験研究費割合が百分の十を超える事業年度 当該事業年度の控除対象試験研究費の額に次に掲げる割合を合計した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該合計した割合が百分の十四を超えるときは百分の十四とする。）を乗じて計算した金額
art-42-4/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-2/item-3
a business year in which the ratio of experimental research expenses exceeds 10 percent: the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that business year by the sum of the following rates (if that sum has a fraction beyond the third decimal place, the sum with that fraction discarded, and if that sum exceeds 14 percent, 14 percent).
machine translation, not official
**イ** 前号イからニまでに掲げる場合の区分に応じそれぞれ同号イからニまでに定める割合（当該事業年度が令和九年四月一日前に開始する事業年度である場合には、第一号イからニまでに掲げる場合の区分に応じそれぞれ同号イからニまでに定める割合）
art-42-4/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-2/item-3/sub-1
the rate specified in (a) through (d) of the preceding item according to the category of case listed in (a) through (d) of that item (if that business year is a business year beginning before April 1, 2027, the rate specified in item (i), (a) through (d) according to the category of case listed in item (i), (a) through (d));
machine translation, not official
**ロ** イに掲げる割合に控除割増率（当該試験研究費割合から百分の十を控除した割合に〇・五を乗じて計算した割合（当該割合が百分の十を超えるときは、百分の十）をいう。）を乗じて計算した割合
art-42-4/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-2/item-3/sub-2
the rate calculated by multiplying the rate listed in (a) by the additional credit rate (meaning the rate calculated by multiplying that ratio of experimental research expenses less 10 percent by 0.5 (or 10 percent, if the rate so calculated exceeds 10 percent)).
machine translation, not official
**第三項** 第一項に規定する法人の次の各号に掲げる事業年度における同項の規定の適用については、同項の控除上限額は、同項の規定にかかわらず、当該法人の当該事業年度の所得に対する調整前法人税額の百分の二十五に相当する金額に当該各号に定める金額（次の各号に掲げる事業年度のいずれにも該当する事業年度にあつては、当該各号に定める金額の合計額）を加算した金額とする。
art-42-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-3
With regard to the application of the provisions of paragraph (1) to a corporation referred to in that paragraph for a business year listed in each of the following items, the upper limit of the credit referred to in that paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding, to the amount equivalent to 25 percent of the corporation tax before adjustment on the corporation's income for that business year, the amount specified in each of those items (for a business year that falls under each of the business years listed in the following items, the sum of the amounts specified in those items).
machine translation, not official
**一** 次に掲げる要件を満たす事業年度 当該調整前法人税額の百分の十五に相当する金額
art-42-4/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-3/item-1
a business year that satisfies the following requirements: the amount equivalent to 15 percent of that corporation tax before adjustment;
machine translation, not official
**イ** 第一項の規定の適用を受ける事業年度（以下この号において「適用年度」という。）が当該法人の法人税法第五十七条第十一項第三号に規定する内国法人の設立の日として政令で定める日（イにおいて「設立日」という。）から当該設立日以後十年を経過する日までの期間内の日を含む事業年度に該当すること（当該法人が通算法人である場合には、他の通算法人のいずれかの適用年度終了の日を含む事業年度が同号に規定する他の通算法人の設立の日として政令で定める日（イにおいて「他の設立日」という。）から当該他の設立日以後十年を経過する日までの期間内の日を含む事業年度に該当しない場合を除く。）。
art-42-4/par-3/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-3/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-3/item-1/sub-1
the business year for which the provisions of paragraph (1) are applied (hereinafter referred to as the "applicable business year" in this item) falls under a business year that includes a day within the period from the date specified by Cabinet Order as the date of incorporation of a domestic corporation prescribed in Article 57, paragraph (11), item (iii) of the Corporation Tax Act for the corporation (referred to as the "establishment date" in (a)) to the day on which 10 years have elapsed from that establishment date (excluding, if the corporation is a group tax sharing corporation, the case where the business year of any of the other group tax sharing corporations that includes the date of the end of the applicable business year does not fall under a business year that includes a day within the period from the date specified by Cabinet Order as the date of incorporation of the other group tax sharing corporation prescribed in that item (referred to as the "other incorporation date" in (a)) to the day on which 10 years have elapsed from that other incorporation date);
machine translation, not official
**ロ** 当該法人が適用年度終了の時において法人税法第六十六条第五項第二号又は第三号に掲げる法人及び同法第二条第十二号の六の六に規定する株式移転完全親法人のいずれにも該当しないこと。
art-42-4/par-3/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-3/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-3/item-1/sub-2
at the end of the applicable business year, the corporation falls under neither a corporation listed in Article 66, paragraph (5), item (ii) or (iii) of the Corporation Tax Act nor a wholly owning parent corporation in a share transfer prescribed in Article 2, item (xii)-6-6 of that Act;
machine translation, not official
**ハ** 適用年度終了の時において国税通則法第二条第六号ハに規定する純損失等の金額（同号ハ（２）に掲げるものに限るものとし、当該法人が通算法人である場合には当該法人の法人税法第六十四条の七第二項に規定する特定欠損金額を除く。ハにおいて「純損失等の金額」という。）があること（当該法人が通算法人である場合には、他の通算法人のいずれかの適用年度（当該法人に係る通算親法人の第一項に規定する事業年度終了の日に終了するものに限る。）終了の日に終了する事業年度終了の時において純損失等の金額がある場合を含む。）。
art-42-4/par-3/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-3/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-3/item-1/sub-3
at the end of the applicable business year, there is an amount of net loss, etc. prescribed in Article 2, item (vi), (c) of the Act on General Rules for National Taxes (limited to that listed in (c)(2) of that item, and, if the corporation is a group tax sharing corporation, excluding the specified deficit of the corporation prescribed in Article 64-7, paragraph (2) of the Corporation Tax Act; referred to as the "amount of net loss, etc." in (c)) (including, if the corporation is a group tax sharing corporation, the case where there is an amount of net loss, etc. at the end of the business year ending on the date of the end of the applicable business year (limited to one ending on the date of the end of the business year prescribed in paragraph (1) of the group tax sharing parent corporation pertaining to the corporation) of any of the other group tax sharing corporations).
machine translation, not official
**二** 令和五年四月一日から令和十一年三月三十一日までの間に開始する各事業年度のうち次に掲げる事業年度 当該調整前法人税額に次に掲げる事業年度の区分に応じそれぞれ次に定める割合（イに掲げる事業年度がイ（１）及びハに掲げる事業年度のいずれにも該当する場合にはイ（１）に定める割合とハに定める割合とのうちいずれか高い割合とし、ロに掲げる事業年度がロ（１）及びハに掲げる事業年度のいずれにも該当する場合にはロ（１）に定める割合とハに定める割合とのうちいずれか高い割合とする。）を乗じて計算した金額
art-42-4/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-3/item-2
among the business years beginning during the period from April 1, 2023 to March 31, 2029, a business year listed in the following: the amount calculated by multiplying that corporation tax before adjustment by the rate specified in each of the following according to the category of business year listed therein (if a business year listed in (a) falls under both a business year listed in (a)(1) and a business year listed in (c), the higher of the rate specified in (a)(1) and the rate specified in (c), and if a business year listed in (b) falls under both a business year listed in (b)(1) and a business year listed in (c), the higher of the rate specified in (b)(1) and the rate specified in (c)).
machine translation, not official
**イ** 令和九年四月一日前に開始する事業年度（設立事業年度及び比較試験研究費の額が零である事業年度を除く。） 次に掲げる事業年度の区分に応じそれぞれ次に定める割合
art-42-4/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-3/item-2/sub-1
a business year beginning before April 1, 2027 (excluding the business year of establishment and a business year for which the amount of comparative experiment and research expenses is zero): the rate specified in each of the following according to the category of business year listed therein;
machine translation, not official
**（１）** 増減試験研究費割合が百分の四を超える事業年度 当該増減試験研究費割合から百分の四を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）
art-42-4/par-3/item-2/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-3/item-2/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-3/item-2/sub-1/sub2-1
a business year in which the ratio of increase or decrease in experimental research expenses exceeds 4 percent: the rate calculated by multiplying that ratio of increase or decrease in experimental research expenses less 4 percent by 0.625 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent);
machine translation, not official
**（２）** 増減試験研究費割合が零に満たない場合のその満たない部分の割合が百分の四を超える事業年度（ハに掲げる事業年度を除く。） 零から、当該満たない部分の割合から百分の四を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）を減算した割合
art-42-4/par-3/item-2/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-3/item-2/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-3/item-2/sub-1/sub2-2
a business year in which the ratio of increase or decrease in experimental research expenses is less than zero and the percentage by which it falls short of zero exceeds 4 percent (excluding a business year listed in (c)): the rate obtained by subtracting from zero the rate calculated by multiplying that percentage by which it falls short less 4 percent by 0.625 (if the rate so calculated has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent).
machine translation, not official
**ロ** 令和九年四月一日以後に開始する事業年度（設立事業年度及び比較試験研究費の額が零である事業年度を除く。） 次に掲げる事業年度の区分に応じそれぞれ次に定める割合
art-42-4/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-3/item-2/sub-2
a business year beginning on or after April 1, 2027 (excluding the business year of establishment and a business year for which the amount of comparative experiment and research expenses is zero): the rate specified in each of the following according to the category of business year listed therein;
machine translation, not official
**（１）** 増減試験研究費割合が百分の七を超える事業年度 当該増減試験研究費割合から百分の七を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）
art-42-4/par-3/item-2/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-3/item-2/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-3/item-2/sub-2/sub2-1
a business year in which the ratio of increase or decrease in experimental research expenses exceeds 7 percent: the rate calculated by multiplying that ratio of increase or decrease in experimental research expenses less 7 percent by 0.625 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent);
machine translation, not official
**（２）** 増減試験研究費割合が零に満たない場合のその満たない部分の割合が百分の一を超える事業年度（ハに掲げる事業年度を除く。） 零から、当該満たない部分の割合から百分の一を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）を減算した割合
art-42-4/par-3/item-2/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-3/item-2/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-3/item-2/sub-2/sub2-2
a business year in which the ratio of increase or decrease in experimental research expenses is less than zero and the percentage by which it falls short of zero exceeds 1 percent (excluding a business year listed in (c)): the rate obtained by subtracting from zero the rate calculated by multiplying that percentage by which it falls short less 1 percent by 0.625 (if the rate so calculated has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent).
machine translation, not official
**ハ** 試験研究費割合が百分の十を超える事業年度 当該試験研究費割合から百分の十を控除した割合に二を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の十を超えるときは百分の十とする。）
art-42-4/par-3/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-3/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-3/item-2/sub-3
a business year in which the ratio of experimental research expenses exceeds 10 percent: the rate calculated by multiplying that ratio of experimental research expenses less 10 percent by 2 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 10 percent, 10 percent).
machine translation, not official
**第四項** 中小企業者（適用除外事業者（第十九項第八号の二に規定する政令で定めるものを除く。）又は通算適用除外事業者に該当するものを除く。）又は農業協同組合等（当該農業協同組合等が通算親法人である場合には、他の通算法人の全てが中小企業者に該当するものとして政令で定めるものに限る。）で、青色申告書を提出するもの（以下この項において「中小企業者等」という。）の各事業年度（第一項の規定の適用を受ける事業年度、解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において、試験研究費の額がある場合には、当該中小企業者等の当該事業年度の所得に対する調整前法人税額から、当該事業年度の控除対象試験研究費の額の百分の十二に相当する金額（以下この項において「中小企業者等税額控除限度額」という。）を控除する。この場合において、当該中小企業者等税額控除限度額が、中小企業者等控除上限額（当該中小企業者等の当該事業年度の所得に対する調整前法人税額の百分の二十五に相当する金額をいう。）を超えるときは、その控除を受ける金額は、当該中小企業者等控除上限額を限度とする。
art-42-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-4
If a small and medium sized enterprise (excluding one that falls under an excluded business operator (excluding one specified by Cabinet Order prescribed in paragraph (19), item (viii)-2) or a group tax sharing excluded business operator) or an agricultural cooperative, etc. (limited, if the agricultural cooperative, etc. is a group tax sharing parent corporation, to one specified by Cabinet Order as one all of whose other group tax sharing corporations fall under small and medium sized enterprises) that files a blue return (hereinafter referred to as a "small and medium sized enterprise, etc." in this paragraph) has an amount of experimental research expenses for a business year (excluding a business year for which the provisions of paragraph (1) are applied, a business year that includes the date of dissolution (excluding dissolution due to a merger), and each business year during liquidation), the amount equivalent to 12 percent of the amount of credit-eligible experimental research expenses for that business year (hereinafter referred to as the "maximum credit for small and medium sized enterprises, etc." in this paragraph) is deducted from the corporation tax before adjustment on the income of the small and medium sized enterprise, etc. for that business year. In this case, if the maximum credit for small and medium sized enterprises, etc. exceeds the upper limit of the credit for small and medium sized enterprises, etc. (meaning the amount equivalent to 25 percent of the corporation tax before adjustment on the income of the small and medium sized enterprise, etc. for that business year), the amount to be deducted is limited to the upper limit of the credit for small and medium sized enterprises, etc.
machine translation, not official
**第五項** 前項に規定する中小企業者等の令和三年四月一日から令和十一年三月三十一日までの間に開始する各事業年度のうち次の各号に掲げる事業年度における同項の規定の適用については、同項の中小企業者等税額控除限度額は、同項の規定にかかわらず、当該事業年度の控除対象試験研究費の額に、百分の十二に当該各号に定める割合を加算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該加算した割合が百分の十七を超えるときは百分の十七とする。）を乗じて計算した金額とする。
art-42-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-5
With regard to the application of the provisions of the preceding paragraph to a small and medium sized enterprise, etc. referred to in that paragraph for a business year listed in each of the following items among the business years beginning during the period from April 1, 2021 to March 31, 2029, the maximum credit for small and medium sized enterprises, etc. referred to in that paragraph is, notwithstanding the provisions of that paragraph, the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that business year by the rate obtained by adding to 12 percent the rate specified in each of those items (if that rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so obtained exceeds 17 percent, 17 percent).
machine translation, not official
**一** 増減試験研究費割合が百分の十二を超える事業年度（設立事業年度、比較試験研究費の額が零である事業年度及び試験研究費割合が百分の十を超える事業年度を除く。） 当該増減試験研究費割合から百分の十二を控除した割合に〇・三七五を乗じて計算した割合
art-42-4/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-5/item-1
a business year in which the ratio of increase or decrease in experimental research expenses exceeds 12 percent (excluding the business year of establishment, a business year for which the amount of comparative experiment and research expenses is zero, and a business year in which the ratio of experimental research expenses exceeds 10 percent): the rate calculated by multiplying that ratio of increase or decrease in experimental research expenses less 12 percent by 0.375;
machine translation, not official
**二** 試験研究費割合が百分の十を超える事業年度（設立事業年度及び比較試験研究費の額が零である事業年度のいずれにも該当しない事業年度で増減試験研究費割合が百分の十二を超える事業年度を除く。） 百分の十二に控除割増率（当該試験研究費割合から百分の十を控除した割合に〇・五を乗じて計算した割合（当該割合が百分の十を超えるときは、百分の十）をいう。）を乗じて計算した割合
art-42-4/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-5/item-2
a business year in which the ratio of experimental research expenses exceeds 10 percent (excluding a business year that is neither the business year of establishment nor a business year for which the amount of comparative experiment and research expenses is zero and in which the ratio of increase or decrease in experimental research expenses exceeds 12 percent): the rate calculated by multiplying 12 percent by the additional credit rate (meaning the rate calculated by multiplying that ratio of experimental research expenses less 10 percent by 0.5 (or 10 percent, if the rate so calculated exceeds 10 percent));
machine translation, not official
**三** 増減試験研究費割合が百分の十二を超え、かつ、試験研究費割合が百分の十を超える事業年度（設立事業年度及び比較試験研究費の額が零である事業年度を除く。） 次に掲げる割合を合計した割合
art-42-4/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-5/item-3
a business year in which the ratio of increase or decrease in experimental research expenses exceeds 12 percent and the ratio of experimental research expenses exceeds 10 percent (excluding the business year of establishment and a business year for which the amount of comparative experiment and research expenses is zero): the sum of the following rates.
machine translation, not official
**イ** 第一号に定める割合
art-42-4/par-5/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-5/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-5/item-3/sub-1
the rate specified in item (i);
machine translation, not official
**ロ** イに掲げる割合に前号に規定する控除割増率を乗じて計算した割合
art-42-4/par-5/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-5/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-5/item-3/sub-2
the rate calculated by multiplying the rate listed in (a) by the additional credit rate prescribed in the preceding item;
machine translation, not official
**ハ** 前号に定める割合
art-42-4/par-5/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-5/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-5/item-3/sub-3
the rate specified in the preceding item.
machine translation, not official
**第六項** 第四項に規定する中小企業者等の令和三年四月一日から令和十一年三月三十一日までの間に開始する各事業年度のうち次の各号に掲げる事業年度における同項の規定の適用については、同項の中小企業者等控除上限額は、同項の規定にかかわらず、当該中小企業者等の当該事業年度の所得に対する調整前法人税額の百分の二十五に相当する金額に当該各号に定める金額を加算した金額とする。
art-42-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-6
With regard to the application of the provisions of paragraph (4) to a small and medium sized enterprise, etc. referred to in that paragraph for a business year listed in each of the following items among the business years beginning during the period from April 1, 2021 to March 31, 2029, the upper limit of the credit for small and medium sized enterprises, etc. referred to in that paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding the amount specified in each of those items to the amount equivalent to 25 percent of the corporation tax before adjustment on the income of the small and medium sized enterprise, etc. for that business year.
machine translation, not official
**一** 増減試験研究費割合が百分の十二を超える事業年度（設立事業年度及び比較試験研究費の額が零である事業年度を除く。） 当該調整前法人税額の百分の十に相当する金額
art-42-4/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-6/item-1
a business year in which the ratio of increase or decrease in experimental research expenses exceeds 12 percent (excluding the business year of establishment and a business year for which the amount of comparative experiment and research expenses is zero): the amount equivalent to 10 percent of that corporation tax before adjustment;
machine translation, not official
**二** 試験研究費割合が百分の十を超える事業年度（前号に掲げる事業年度を除く。） 当該調整前法人税額に当該試験研究費割合から百分の十を控除した割合に二を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の十を超えるときは百分の十とする。）を乗じて計算した金額
art-42-4/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-6/item-2
a business year in which the ratio of experimental research expenses exceeds 10 percent (excluding a business year listed in the preceding item): the amount calculated by multiplying that corporation tax before adjustment by the rate calculated by multiplying that ratio of experimental research expenses less 10 percent by 2 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 10 percent, 10 percent).
machine translation, not official
**第七項** 青色申告書を提出する法人の各事業年度（第一項の規定の適用を受ける事業年度、解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において当該法人の試験研究費の額がその比較試験研究費の額を超える場合において、当該法人が繰越税額控除限度超過額を有するときは、当該事業年度の所得に対する調整前法人税額から、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該法人の当該事業年度における繰越税額控除限度超過額が当該法人の当該事業年度の所得に対する調整前法人税額の百分の二十五に相当する金額（当該事業年度において第四項の規定の適用を受ける場合には、当該法人の同項に規定する中小企業者等控除上限額から、同項の規定により当該事業年度の所得に対する調整前法人税額から控除される金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十五に相当する金額を限度とする。
art-42-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-7
If, for a business year (excluding a business year for which the provisions of paragraph (1) are applied, a business year that includes the date of dissolution (excluding dissolution due to a merger), and each business year during liquidation), the amount of experimental research expenses of a corporation that files a blue return exceeds the corporation's amount of comparative experiment and research expenses, and the corporation has a carried-over excess of the tax credit limit, the amount equivalent to the carried-over excess of the tax credit limit is deducted from the corporation tax before adjustment on income for that business year. In this case, if the corporation's carried-over excess of the tax credit limit for that business year exceeds the amount equivalent to 25 percent of the corporation tax before adjustment on the corporation's income for that business year (if the provisions of paragraph (4) are applied for that business year, the remaining amount obtained by deducting, from the corporation's upper limit of the credit for small and medium sized enterprises, etc. prescribed in that paragraph, the amount deducted from the corporation tax before adjustment on income for that business year pursuant to the provisions of that paragraph), the amount to be deducted is limited to the amount equivalent to that 25 percent.
machine translation, not official
**第八項** 通算法人に係る第一項、第四項又は前項の規定の適用については、次に定めるところによる。
art-42-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8
The provisions of paragraph (1), paragraph (4) or the preceding paragraph apply to a group tax sharing corporation as follows:
machine translation, not official
**一** 通算子法人（当該通算子法人に係る通算親法人の第一項、第四項又は前項に規定する事業年度終了の日において当該通算親法人との間に通算完全支配関係があるものに限る。）については、第一項中「事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）」とあるのは「事業年度」と、第四項及び前項中「、解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く」とあるのは「を除く」とする。
art-42-4/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-1
for a group tax sharing subsidiary corporation (limited to one that has a group tax sharing full controlling interest with the group tax sharing parent corporation pertaining to the group tax sharing subsidiary corporation on the date of the end of the business year of that group tax sharing parent corporation prescribed in paragraph (1), paragraph (4) or the preceding paragraph), the phrase "business year (excluding a business year that includes the date of dissolution (excluding dissolution due to a merger) and each business year during liquidation)" in paragraph (1) is deemed to be replaced with "business year", and the phrase "a business year for which the provisions of paragraph (1) are applied, a business year that includes the date of dissolution (excluding dissolution due to a merger), and each business year during liquidation" in paragraph (4) and the preceding paragraph is deemed to be replaced with "a business year for which the provisions of paragraph (1) are applied";
machine translation, not official
**二** 通算法人の適用対象事業年度（当該通算法人の第一項に規定する事業年度（当該通算法人に係る通算親法人の同項に規定する事業年度終了の日に終了する事業年度に限る。）又は当該通算法人の第四項に規定する事業年度（当該通算法人に係る通算親法人の同項に規定する事業年度終了の日に終了する事業年度に限る。）をいう。以下この条において同じ。）終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人（第十二号及び第十六号を除き、以下第十一項までにおいて「他の通算法人」という。）の当該適用対象事業年度終了の日に終了する事業年度（以下この条において「他の事業年度」という。）の試験研究費の額がある場合には、当該通算法人の適用対象事業年度の第一項又は第四項の試験研究費の額は、あるものとする。
art-42-4/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-2
if there is an amount of experimental research expenses for the business year (hereinafter referred to as the "other business year" in this Article) ending on the date of the end of the eligible business year of a group tax sharing corporation (meaning the business year of the group tax sharing corporation prescribed in paragraph (1) (limited to a business year ending on the date of the end of the business year prescribed in that paragraph of the group tax sharing parent corporation pertaining to the group tax sharing corporation) or the business year of the group tax sharing corporation prescribed in paragraph (4) (limited to a business year ending on the date of the end of the business year prescribed in that paragraph of the group tax sharing parent corporation pertaining to the group tax sharing corporation); the same applies hereinafter in this Article) of another group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation on the date of the end of that eligible business year (referred to as an "other group tax sharing corporation" hereinafter up to paragraph (11), except in items (xii) and (xvi)), the amount of experimental research expenses under paragraph (1) or (4) for the eligible business year of the group tax sharing corporation is deemed to exist;
machine translation, not official
**三** 前号の通算法人の適用対象事業年度の第一項の税額控除限度額又は第四項の中小企業者等税額控除限度額は、税額控除可能額（イに掲げる金額とロに掲げる金額とのうちいずれか少ない金額をいう。以下この項及び次項において同じ。）に当該通算法人の当該適用対象事業年度の所得に対する調整前法人税額がハに掲げる金額のうちに占める割合（以下この条において「控除分配割合」という。）を乗じて計算した金額（以下この項及び次項において「税額控除可能分配額」という。）とする。
art-42-4/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-3
the maximum tax credit under paragraph (1) or the maximum credit for small and medium sized enterprises, etc. under paragraph (4) for the eligible business year of a group tax sharing corporation referred to in the preceding item is the amount calculated by multiplying the creditable tax amount (meaning the lesser of the amount listed in (a) and the amount listed in (b); the same applies hereinafter in this paragraph and the following paragraph) by the ratio that the corporation tax before adjustment on the income of the group tax sharing corporation for that eligible business year bears to the amount listed in (c) (hereinafter referred to as the "credit allocation ratio" in this Article) (hereinafter referred to as the "allocated creditable tax amount" in this paragraph and the following paragraph);
machine translation, not official
**イ** 当該適用対象事業年度及び他の通算法人の他の事業年度の控除対象試験研究費の額の合計額に、次に掲げる場合の区分に応じそれぞれ次に定める割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、それぞれ次に定める割合が百分の十を超えるときは百分の十とする。）を乗じて計算した金額（第四項の規定の適用を受ける場合には、当該合計額の百分の十二に相当する金額）
art-42-4/par-8/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-3/sub-1
the amount calculated by multiplying the sum of the amounts of credit-eligible experimental research expenses for that eligible business year and for the other business years of the other group tax sharing corporations by the rate specified in each of the following according to the category of case listed therein (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate specified below exceeds 10 percent, 10 percent) (if the provisions of paragraph (4) are applied, the amount equivalent to 12 percent of that sum);
machine translation, not official
**（１）** 合算増減試験研究費割合が百分の三を超える場合（（３）に掲げる場合を除く。） 百分の八・五に、当該合算増減試験研究費割合から百分の三を控除した割合に〇・二五を乗じて計算した割合を加算した割合
art-42-4/par-8/item-3/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-3/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-3/sub-1/sub2-1
if the combined ratio of increase or decrease in experimental research expenses exceeds 3 percent (excluding the case listed in (3)): the rate obtained by adding to 8.5 percent the rate calculated by multiplying the combined ratio of increase or decrease in experimental research expenses less 3 percent by 0.25;
machine translation, not official
**（２）** 合算増減試験研究費割合が百分の三以下である場合（（３）に掲げる場合を除く。） 百分の八・五から、百分の三から当該合算増減試験研究費割合を減算した割合に十三分の八・五を乗じて計算した割合を減算した割合（当該割合が零に満たないときは、零）
art-42-4/par-8/item-3/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-3/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-3/sub-1/sub2-2
if the combined ratio of increase or decrease in experimental research expenses is 3 percent or less (excluding the case listed in (3)): the rate obtained by subtracting from 8.5 percent the rate calculated by multiplying 3 percent less the combined ratio of increase or decrease in experimental research expenses by 8.5/13 (or zero, if the rate so obtained is less than zero);
machine translation, not official
**（３）** 当該通算法人及び他の通算法人の比較試験研究費の額を合計した金額が零である場合 百分の八・五
art-42-4/par-8/item-3/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-3/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-3/sub-1/sub2-3
if the sum of the amounts of comparative experiment and research expenses of the group tax sharing corporation and the other group tax sharing corporations is zero: 8.5 percent.
machine translation, not official
**ロ** ハに掲げる金額の百分の二十五に相当する金額
art-42-4/par-8/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-3/sub-2
the amount equivalent to 25 percent of the amount listed in (c);
machine translation, not official
**ハ** 当該適用対象事業年度及び他の通算法人の他の事業年度の所得に対する調整前法人税額の合計額
art-42-4/par-8/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-3/sub-3
the sum of the amounts of corporation tax before adjustment on income for that eligible business year and for the other business years of the other group tax sharing corporations.
machine translation, not official
**四** 前号の場合において、他の通算法人の各事業年度の試験研究費の額又は当該他の通算法人の他の事業年度の控除対象試験研究費の額若しくは所得に対する調整前法人税額が当初申告試験研究費の額又は当初申告控除対象試験研究費の額若しくは当初申告調整前法人税額（それぞれ当該他の事業年度の確定申告書等に添付された書類に当該各事業年度の試験研究費の額又は当該他の事業年度の控除対象試験研究費の額若しくは所得に対する調整前法人税額として記載された金額をいう。以下この号において同じ。）と異なるときは、当初申告試験研究費の額又は当初申告控除対象試験研究費の額若しくは当初申告調整前法人税額を当該各事業年度の試験研究費の額又は当該他の事業年度の控除対象試験研究費の額若しくは所得に対する調整前法人税額とみなす。
art-42-4/par-8/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-4
in the case referred to in the preceding item, if the amount of experimental research expenses for each business year of an other group tax sharing corporation, or the amount of credit-eligible experimental research expenses or the corporation tax before adjustment on income for the other business year of that other group tax sharing corporation, differs from the initially reported amount of experimental research expenses, or the initially reported amount of credit-eligible experimental research expenses or the initially reported pre-adjustment corporation tax amount (meaning, respectively, the amount stated in the document attached to the final return, etc. for that other business year as the amount of experimental research expenses for the respective business years, or as the amount of credit-eligible experimental research expenses or the corporation tax before adjustment on income for that other business year; the same applies hereinafter in this item), the initially reported amount of experimental research expenses, or the initially reported amount of credit-eligible experimental research expenses or the initially reported pre-adjustment corporation tax amount, is deemed to be the amount of experimental research expenses for the respective business years, or the amount of credit-eligible experimental research expenses or the corporation tax before adjustment on income for that other business year;
machine translation, not official
**五** 第三号の場合において、税額控除可能額が当初申告税額控除可能額（通算法人の適用対象事業年度の確定申告書等に添付された書類に当該適用対象事業年度の税額控除可能額として記載された金額をいう。次号及び第七号において同じ。）以上であるとき（税額控除可能分配額が当初申告税額控除可能分配額（当該適用対象事業年度の確定申告書等に添付された書類に当該適用対象事業年度の税額控除可能分配額として記載された金額をいう。以下この号及び次号において同じ。）と異なる場合に限る。）は、当初申告税額控除可能分配額を当該適用対象事業年度の税額控除可能分配額とみなす。
art-42-4/par-8/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-5
in the case referred to in item (iii), if the creditable tax amount is equal to or more than the initially reported amount eligible for tax credit (meaning the amount stated in the document attached to the final return, etc. for the eligible business year of a group tax sharing corporation as the creditable tax amount for that eligible business year; the same applies in the following item and item (vii)) (limited to the case where the allocated creditable tax amount differs from the initially reported allocated amount eligible for tax credit (meaning the amount stated in the document attached to the final return, etc. for that eligible business year as the allocated creditable tax amount for that eligible business year; the same applies hereinafter in this item and in the following item)), the initially reported allocated amount eligible for tax credit is deemed to be the allocated creditable tax amount for that eligible business year;
machine translation, not official
**六** 第三号の場合において、税額控除可能額が当初申告税額控除可能額に満たないときは、次に掲げる場合の区分に応じそれぞれ次に定めるところによる。
art-42-4/par-8/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-6
in the case referred to in item (iii), if the creditable tax amount is less than the initially reported amount eligible for tax credit, the treatment is as specified in each of the following according to the category of case listed therein;
machine translation, not official
**イ** 当初申告税額控除可能分配額が零を超える場合 当初申告税額控除可能分配額から、当初申告税額控除可能額から当該税額控除可能額を減算した金額（ロにおいて「税額控除超過額」という。）を控除した金額を通算法人の適用対象事業年度の税額控除可能分配額とみなす。
art-42-4/par-8/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-6/sub-1
if the initially reported allocated amount eligible for tax credit exceeds zero: the amount obtained by deducting, from the initially reported allocated amount eligible for tax credit, the amount obtained by subtracting that creditable tax amount from the initially reported amount eligible for tax credit (referred to as the "excess creditable tax amount" in (b)) is deemed to be the allocated creditable tax amount for the eligible business year of the group tax sharing corporation;
machine translation, not official
**ロ** 税額控除超過額が当初申告税額控除可能分配額を超える場合 通算法人の適用対象事業年度の所得に対する法人税の額は、法人税法第六十六条第一項、第三項及び第六項並びに第六十九条第十九項（同条第二十三項又は第二十四項において準用する場合を含む。）の規定、次号（次条第二項又は第四十二条の五第三項第二号において準用する場合を含む。）、第四十二条の十四第一項、第六十七条の二第一項及び第六十八条第一項の規定その他法人税に関する法令の規定にかかわらず、これらの規定により計算した法人税の額に、当該税額控除超過額から当初申告税額控除可能分配額を控除した金額に相当する金額を加算した金額とする。
art-42-4/par-8/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-6/sub-2
if the excess creditable tax amount exceeds the initially reported allocated amount eligible for tax credit: the amount of corporation tax on the income for the eligible business year of the group tax sharing corporation is, notwithstanding the provisions of Article 66, paragraphs (1), (3) and (6) and Article 69, paragraph (19) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to paragraph (23) or (24) of that Article), the provisions of the following item (including as applied mutatis mutandis pursuant to paragraph (2) of the following Article or Article 42-5, paragraph (3), item (ii)), Article 42-14, paragraph (1), Article 67-2, paragraph (1) and Article 68, paragraph (1), and the provisions of other laws and regulations concerning corporation tax, the amount obtained by adding, to the amount of corporation tax calculated pursuant to these provisions, the amount equivalent to the amount obtained by deducting the initially reported allocated amount eligible for tax credit from that excess creditable tax amount.
machine translation, not official
**七** 第三号の通算法人の適用対象事業年度において生じた欠損金額のうち法人税法第六十四条の七第二項に規定する特定欠損金額以外の金額（以下この号及び第十二項において「非特定欠損金額」という。）が当該適用対象事業年度の確定申告書等に添付された書類に当該適用対象事業年度において生じた非特定欠損金額として記載された金額を超える場合（当該適用対象事業年度の確定申告書等（期限後申告書に限る。第十二項において「期限後確定申告書」という。）に添付された書類に同法第六十四条の五第一項に規定する通算前欠損金額（同法第六十四条の六の規定によりないものとされたものを除く。以下この号及び第十二項において「通算前欠損金額」という。）として記載された金額がある場合を含む。）において、当該適用対象事業年度における第三号イに掲げる金額と当該適用対象事業年度における同号ロに掲げる金額から当該超える場合におけるその超える部分の金額（当該通算前欠損金額として記載された金額がある場合には、その記載された金額を含む。）を当該通算法人の当該適用対象事業年度の所得の金額とみなして当該所得の金額につき同法第六十六条の規定並びに第六十七条の二及び第六十八条の規定を適用するものとした場合に計算される法人税の額の百分の二十五に相当する金額を控除した金額とのうちいずれか少ない金額（当該通算法人の適用対象事業年度において前号の規定の適用がある場合には、同号イに規定する税額控除超過額を加算した金額。以下この号において「調整後税額控除可能額」という。）が当初申告税額控除可能額に満たないときは、当該通算法人の適用対象事業年度の所得に対する法人税の額は、同法第六十六条第一項、第三項及び第六項並びに第六十九条第十九項（同条第二十三項又は第二十四項において準用する場合を含む。）の規定、前号ロ（次条第二項又は第四十二条の五第三項第二号において準用する場合を含む。）、第四十二条の十四第一項、第六十七条の二第一項及び第六十八条第一項の規定その他法人税に関する法令の規定にかかわらず、これらの規定により計算した法人税の額に、当初申告税額控除可能額から調整後税額控除可能額を控除した金額に相当する金額を加算した金額とする。
art-42-4/par-8/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-7
if the amount of loss incurred in the eligible business year of a group tax sharing corporation referred to in item (iii), other than the specified deficit prescribed in Article 64-7, paragraph (2) of the Corporation Tax Act (hereinafter referred to as the "non-specified deficit" in this item and paragraph (12)), exceeds the amount stated in the document attached to the final return, etc. for that eligible business year as the non-specified deficit incurred in that eligible business year (including the case where there is an amount stated, in the document attached to the final return, etc. for that eligible business year (limited to a return filed after the due date; referred to as a "final return filed after the due date" in paragraph (12)), as the deficit before group tax sharing prescribed in Article 64-5, paragraph (1) of that Act (excluding that deemed not to exist pursuant to the provisions of Article 64-6 of that Act; hereinafter referred to as the "deficit before group tax sharing" in this item and paragraph (12))), and the lesser of the amount listed in item (iii), (a) for that eligible business year and the amount obtained by deducting, from the amount listed in (b) of that item for that eligible business year, the amount equivalent to 25 percent of the amount of corporation tax that would be calculated if the amount of that excess in that case (if there is an amount stated as that deficit before group tax sharing, including that stated amount) were deemed to be the amount of income of the group tax sharing corporation for that eligible business year and the provisions of Article 66 of that Act and Articles 67-2 and 68 were to be applied to that amount of income (if the provisions of the preceding item apply in the eligible business year of the group tax sharing corporation, the amount obtained by adding the excess creditable tax amount prescribed in (a) of that item; hereinafter referred to as the "creditable amount after adjustment" in this item) is less than the initially reported amount eligible for tax credit, the amount of corporation tax on the income of the group tax sharing corporation for the eligible business year is, notwithstanding the provisions of Article 66, paragraphs (1), (3) and (6) and Article 69, paragraph (19) of that Act (including as applied mutatis mutandis pursuant to paragraph (23) or (24) of that Article), (b) of the preceding item (including as applied mutatis mutandis pursuant to paragraph (2) of the following Article or Article 42-5, paragraph (3), item (ii)), Article 42-14, paragraph (1), Article 67-2, paragraph (1) and Article 68, paragraph (1), and the provisions of other laws and regulations concerning corporation tax, the amount obtained by adding, to the amount of corporation tax calculated pursuant to these provisions, the amount equivalent to the amount obtained by deducting the creditable amount after adjustment from the initially reported amount eligible for tax credit;
machine translation, not official
**八** 第三号の通算法人の次に掲げる場合における同号の規定の適用については、同号イに掲げる金額は、同号の規定にかかわらず、同号イに規定する合計額にそれぞれ次に定める割合を乗じて計算した金額とする。
art-42-4/par-8/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8
with regard to the application of the provisions of item (iii) in the following cases of a group tax sharing corporation referred to in that item, the amount listed in (a) of that item is, notwithstanding the provisions of that item, the amount calculated by multiplying the sum prescribed in (a) of that item by the rate specified in each of the following;
machine translation, not official
**イ** 第二項に規定する各事業年度（当該通算法人が通算子法人である場合には、当該通算法人に係る通算親法人の同項に規定する各事業年度終了の日に終了する事業年度）において第一項の規定の適用を受ける場合 次に掲げる事業年度の区分に応じそれぞれ次に定める割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、それぞれ次に定める割合が百分の十四を超えるときは百分の十四とする。）
art-42-4/par-8/item-8/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-1
if the provisions of paragraph (1) are applied for each business year prescribed in paragraph (2) (if the group tax sharing corporation is a group tax sharing subsidiary corporation, a business year ending on the date of the end of each business year prescribed in that paragraph of the group tax sharing parent corporation pertaining to the group tax sharing corporation): the rate specified in each of the following according to the category of business year listed therein (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate specified below exceeds 14 percent, 14 percent);
machine translation, not official
**（１）** 令和九年四月一日前に開始する事業年度（当該通算法人が通算子法人である場合には当該通算法人に係る通算親法人の同日前に開始する事業年度終了の日に終了する事業年度とし、（３）に掲げる事業年度を除く。） 次に掲げる場合の区分に応じそれぞれ次に定める割合
art-42-4/par-8/item-8/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-1/sub2-1
a business year beginning before April 1, 2027 (if the group tax sharing corporation is a group tax sharing subsidiary corporation, a business year ending on the date of the end of a business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation beginning before that date, and excluding a business year listed in (3)): the rate specified in each of the following according to the category of case listed therein;
machine translation, not official
**（ｉ）** 合算増減試験研究費割合が百分の十二を超える場合（（ｉｖ）に掲げる場合を除く。） 百分の十一・五に、当該合算増減試験研究費割合から百分の十二を控除した割合に〇・三七五を乗じて計算した割合を加算した割合
art-42-4/par-8/item-8/sub-1/sub2-1/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-1/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-1/sub2-1/sub3-1
if the combined ratio of increase or decrease in experimental research expenses exceeds 12 percent (excluding the case listed in (iv)): the rate obtained by adding to 11.5 percent the rate calculated by multiplying the combined ratio of increase or decrease in experimental research expenses less 12 percent by 0.375;
machine translation, not official
**（ｉｉ）** 合算増減試験研究費割合が零以上であり百分の十二以下である場合（（ｉｖ）に掲げる場合を除く。） 百分の十一・五から、百分の十二から当該合算増減試験研究費割合を減算した割合に〇・二五を乗じて計算した割合を減算した割合
art-42-4/par-8/item-8/sub-1/sub2-1/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-1/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-1/sub2-1/sub3-2
if the combined ratio of increase or decrease in experimental research expenses is zero or more and 12 percent or less (excluding the case listed in (iv)): the rate obtained by subtracting from 11.5 percent the rate calculated by multiplying 12 percent less the combined ratio of increase or decrease in experimental research expenses by 0.25;
machine translation, not official
**（ｉｉｉ）** 合算増減試験研究費割合が零に満たない場合（（ｉｖ）に掲げる場合を除く。） 百分の八・五から、その満たない部分の割合に三十分の八・五を乗じて計算した割合を減算した割合（当該割合が零に満たないときは、零）
art-42-4/par-8/item-8/sub-1/sub2-1/sub3-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-1/sub2-1/sub3-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-1/sub2-1/sub3-3
if the combined ratio of increase or decrease in experimental research expenses is less than zero (excluding the case listed in (iv)): the rate obtained by subtracting from 8.5 percent the rate calculated by multiplying the percentage by which it falls short of zero by 8.5/30 (or zero, if the rate so obtained is less than zero);
machine translation, not official
**（ｉｖ）** 当該通算法人及び他の通算法人の比較試験研究費の額を合計した金額が零である場合 百分の八・五
art-42-4/par-8/item-8/sub-1/sub2-1/sub3-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-1/sub2-1/sub3-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-1/sub2-1/sub3-4
if the sum of the amounts of comparative experiment and research expenses of the group tax sharing corporation and the other group tax sharing corporations is zero: 8.5 percent.
machine translation, not official
**（２）** 令和九年四月一日以後に開始する事業年度（当該通算法人が通算子法人である場合には当該通算法人に係る通算親法人の同日以後に開始する事業年度終了の日に終了する事業年度とし、（３）に掲げる事業年度を除く。） 次に掲げる場合の区分に応じそれぞれ次に定める割合
art-42-4/par-8/item-8/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-1/sub2-2
a business year beginning on or after April 1, 2027 (if the group tax sharing corporation is a group tax sharing subsidiary corporation, a business year ending on the date of the end of a business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation beginning on or after that date, and excluding a business year listed in (3)): the rate specified in each of the following according to the category of case listed therein;
machine translation, not official
**（ｉ）** 合算増減試験研究費割合が百分の十五を超える場合（（ｉｖ）に掲げる場合を除く。） 百分の十一・五に、当該合算増減試験研究費割合から百分の十五を控除した割合に〇・三七五を乗じて計算した割合を加算した割合
art-42-4/par-8/item-8/sub-1/sub2-2/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-1/sub2-2/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-1/sub2-2/sub3-1
if the combined ratio of increase or decrease in experimental research expenses exceeds 15 percent (excluding the case listed in (iv)): the rate obtained by adding to 11.5 percent the rate calculated by multiplying the combined ratio of increase or decrease in experimental research expenses less 15 percent by 0.375;
machine translation, not official
**（ｉｉ）** 合算増減試験研究費割合が百分の三を超え百分の十五以下である場合（（ｉｖ）に掲げる場合を除く。） 百分の八・五に、当該合算増減試験研究費割合から百分の三を控除した割合に〇・二五を乗じて計算した割合を加算した割合
art-42-4/par-8/item-8/sub-1/sub2-2/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-1/sub2-2/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-1/sub2-2/sub3-2
if the combined ratio of increase or decrease in experimental research expenses exceeds 3 percent and is 15 percent or less (excluding the case listed in (iv)): the rate obtained by adding to 8.5 percent the rate calculated by multiplying the combined ratio of increase or decrease in experimental research expenses less 3 percent by 0.25;
machine translation, not official
**（ｉｉｉ）** 合算増減試験研究費割合が百分の三以下である場合（（ｉｖ）に掲げる場合を除く。） 百分の八・五から、百分の三から当該合算増減試験研究費割合を減算した割合に十三分の八・五を乗じて計算した割合を減算した割合（当該割合が零に満たないときは、零）
art-42-4/par-8/item-8/sub-1/sub2-2/sub3-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-1/sub2-2/sub3-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-1/sub2-2/sub3-3
if the combined ratio of increase or decrease in experimental research expenses is 3 percent or less (excluding the case listed in (iv)): the rate obtained by subtracting from 8.5 percent the rate calculated by multiplying 3 percent less the combined ratio of increase or decrease in experimental research expenses by 8.5/13 (or zero, if the rate so obtained is less than zero);
machine translation, not official
**（ｉｖ）** 当該通算法人及び他の通算法人の比較試験研究費の額を合計した金額が零である場合 百分の八・五
art-42-4/par-8/item-8/sub-1/sub2-2/sub3-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-1/sub2-2/sub3-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-1/sub2-2/sub3-4
if the sum of the amounts of comparative experiment and research expenses of the group tax sharing corporation and the other group tax sharing corporations is zero: 8.5 percent.
machine translation, not official
**（３）** 合算試験研究費割合が百分の十を超える事業年度 次に掲げる割合を合計した割合
art-42-4/par-8/item-8/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-1/sub2-3
a business year in which the combined ratio of experimental research expenses exceeds 10 percent: the sum of the following rates.
machine translation, not official
**（ｉ）** （２）（ｉ）から（ｉｖ）までに掲げる場合の区分に応じそれぞれ（２）（ｉ）から（ｉｖ）までに定める割合（当該事業年度が令和九年四月一日前に開始する事業年度（当該通算法人が通算子法人である場合には、当該通算法人に係る通算親法人の同日前に開始する事業年度終了の日に終了する事業年度）である場合には、（１）（ｉ）から（ｉｖ）までに掲げる場合の区分に応じそれぞれ（１）（ｉ）から（ｉｖ）までに定める割合）
art-42-4/par-8/item-8/sub-1/sub2-3/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-1/sub2-3/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-1/sub2-3/sub3-1
the rate specified in (2)(i) through (iv) according to the category of case listed in (2)(i) through (iv) (if that business year is a business year beginning before April 1, 2027 (if the group tax sharing corporation is a group tax sharing subsidiary corporation, a business year ending on the date of the end of a business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation beginning before that date), the rate specified in (1)(i) through (iv) according to the category of case listed in (1)(i) through (iv));
machine translation, not official
**（ｉｉ）** （ｉ）に掲げる割合に控除割増率（当該合算試験研究費割合から百分の十を控除した割合に〇・五を乗じて計算した割合（当該割合が百分の十を超えるときは、百分の十）をいう。）を乗じて計算した割合
art-42-4/par-8/item-8/sub-1/sub2-3/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-1/sub2-3/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-1/sub2-3/sub3-2
the rate calculated by multiplying the rate listed in (i) by the additional credit rate (meaning the rate calculated by multiplying that combined ratio of experimental research expenses less 10 percent by 0.5 (or 10 percent, if the rate so calculated exceeds 10 percent)).
machine translation, not official
**ロ** 第五項に規定する各事業年度（当該通算法人が通算子法人である場合には、当該通算法人に係る通算親法人の同項に規定する各事業年度終了の日に終了する事業年度）のうち次に掲げる事業年度において第四項の規定の適用を受ける場合 百分の十二に次に掲げる事業年度の区分に応じそれぞれ次に定める割合を加算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該加算した割合が百分の十七を超えるときは百分の十七とする。）
art-42-4/par-8/item-8/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-2
if the provisions of paragraph (4) are applied for any of the following business years among each business year prescribed in paragraph (5) (if the group tax sharing corporation is a group tax sharing subsidiary corporation, a business year ending on the date of the end of each business year prescribed in that paragraph of the group tax sharing parent corporation pertaining to the group tax sharing corporation): the rate obtained by adding to 12 percent the rate specified in each of the following according to the category of business year listed therein (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so obtained exceeds 17 percent, 17 percent).
machine translation, not official
**（１）** 合算増減試験研究費割合が百分の十二を超える事業年度（当該通算法人及び他の通算法人の比較試験研究費の額を合計した金額が零である事業年度並びに合算試験研究費割合が百分の十を超える事業年度を除く。） 当該合算増減試験研究費割合から百分の十二を控除した割合に〇・三七五を乗じて計算した割合
art-42-4/par-8/item-8/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-2/sub2-1
a business year in which the combined ratio of increase or decrease in experimental research expenses exceeds 12 percent (excluding a business year in which the sum of the amounts of comparative experiment and research expenses of the group tax sharing corporation and the other group tax sharing corporations is zero and a business year in which the combined ratio of experimental research expenses exceeds 10 percent): the rate calculated by multiplying that combined ratio of increase or decrease in experimental research expenses less 12 percent by 0.375;
machine translation, not official
**（２）** 合算試験研究費割合が百分の十を超える事業年度（当該通算法人及び他の通算法人の比較試験研究費の額を合計した金額が零を超える事業年度で合算増減試験研究費割合が百分の十二を超える事業年度を除く。） 百分の十二に控除割増率（当該合算試験研究費割合から百分の十を控除した割合に〇・五を乗じて計算した割合（当該割合が百分の十を超えるときは、百分の十）をいう。）を乗じて計算した割合
art-42-4/par-8/item-8/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-2/sub2-2
a business year in which the combined ratio of experimental research expenses exceeds 10 percent (excluding a business year in which the sum of the amounts of comparative experiment and research expenses of the group tax sharing corporation and the other group tax sharing corporations exceeds zero and in which the combined ratio of increase or decrease in experimental research expenses exceeds 12 percent): the rate calculated by multiplying 12 percent by the additional credit rate (meaning the rate calculated by multiplying that combined ratio of experimental research expenses less 10 percent by 0.5 (or 10 percent, if the rate so calculated exceeds 10 percent));
machine translation, not official
**（３）** 合算増減試験研究費割合が百分の十二を超え、かつ、合算試験研究費割合が百分の十を超える事業年度（当該通算法人及び他の通算法人の比較試験研究費の額を合計した金額が零である事業年度を除く。） 次に掲げる割合を合計した割合
art-42-4/par-8/item-8/sub-2/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-2/sub2-3
a business year in which the combined ratio of increase or decrease in experimental research expenses exceeds 12 percent and the combined ratio of experimental research expenses exceeds 10 percent (excluding a business year in which the sum of the amounts of comparative experiment and research expenses of the group tax sharing corporation and the other group tax sharing corporations is zero): the sum of the following rates.
machine translation, not official
**（ｉ）** （１）に定める割合
art-42-4/par-8/item-8/sub-2/sub2-3/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-2/sub2-3/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-2/sub2-3/sub3-1
the rate specified in (1);
machine translation, not official
**（ｉｉ）** （ｉ）に掲げる割合に（２）に規定する控除割増率を乗じて計算した割合
art-42-4/par-8/item-8/sub-2/sub2-3/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-2/sub2-3/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-2/sub2-3/sub3-2
the rate calculated by multiplying the rate listed in (i) by the additional credit rate prescribed in (2);
machine translation, not official
**（ｉｉｉ）** （２）に定める割合
art-42-4/par-8/item-8/sub-2/sub2-3/sub3-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-8/sub-2/sub2-3/sub3-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-8/sub-2/sub2-3/sub3-3
the rate specified in (2).
machine translation, not official
**九** 第三号の通算法人の次に掲げる場合における同号及び第七号の規定の適用については、第三号ロに掲げる金額及び第七号に規定する百分の二十五に相当する金額は、これらの規定にかかわらず、第三号ロに掲げる金額及び第七号に規定する百分の二十五に相当する金額に、それぞれ次に定める金額を加算した金額とする。
art-42-4/par-8/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-9 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-9
with regard to the application of the provisions of item (iii) and item (vii) in the following cases of a group tax sharing corporation referred to in item (iii), the amount listed in item (iii), (b) and the amount equivalent to 25 percent prescribed in item (vii) are, notwithstanding those provisions, the amounts obtained by adding the amount specified in each of the following to the amount listed in item (iii), (b) and to the amount equivalent to 25 percent prescribed in item (vii), respectively;
machine translation, not official
**イ** 次に掲げる事業年度において第一項の規定の適用を受ける場合 第三号ハに掲げる金額又は第七号に規定する計算される法人税の額に次に掲げる事業年度の区分に応じそれぞれ次に定める割合（次に掲げる事業年度のいずれにも該当する事業年度にあつては、次に定める割合を合計した割合）を乗じて計算した金額
art-42-4/par-8/item-9/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-9/sub-1
if the provisions of paragraph (1) are applied for any of the following business years: the amount calculated by multiplying the amount listed in item (iii), (c) or the amount of corporation tax to be calculated prescribed in item (vii) by the rate specified in each of the following according to the category of business year listed therein (for a business year that falls under each of the following business years, the sum of the rates specified below);
machine translation, not official
**（１）** 第三項第一号イからハまでに掲げる要件を満たす事業年度（当該通算法人が通算子法人である場合には、当該通算法人に係る通算親法人の同号イからハまでに掲げる要件を満たす事業年度終了の日に終了する事業年度） 百分の十五
art-42-4/par-8/item-9/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-9/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-9/sub-1/sub2-1
a business year that satisfies the requirements listed in paragraph (3), item (i), (a) through (c) (if the group tax sharing corporation is a group tax sharing subsidiary corporation, a business year ending on the date of the end of a business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation that satisfies the requirements listed in (a) through (c) of that item): 15 percent;
machine translation, not official
**（２）** 第三項第二号に規定する各事業年度（当該通算法人が通算子法人である場合には、当該通算法人に係る通算親法人の同号に規定する各事業年度終了の日に終了する事業年度）のうち次に掲げる事業年度 次に掲げる事業年度の区分に応じそれぞれ次に定める割合（（ｉ）及び（ｖ）に掲げる事業年度のいずれにも該当する事業年度にあつては（ｉ）に定める割合と（ｖ）に定める割合とのうちいずれか高い割合とし、（ｉｉｉ）及び（ｖ）に掲げる事業年度のいずれにも該当する事業年度にあつては（ｉｉｉ）に定める割合と（ｖ）に定める割合とのうちいずれか高い割合とする。）
art-42-4/par-8/item-9/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-9/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-9/sub-1/sub2-2
any of the following business years among each business year prescribed in paragraph (3), item (ii) (if the group tax sharing corporation is a group tax sharing subsidiary corporation, a business year ending on the date of the end of each business year prescribed in that item of the group tax sharing parent corporation pertaining to the group tax sharing corporation): the rate specified in each of the following according to the category of business year listed therein (for a business year that falls under both a business year listed in (i) and a business year listed in (v), the higher of the rate specified in (i) and the rate specified in (v), and for a business year that falls under both a business year listed in (iii) and a business year listed in (v), the higher of the rate specified in (iii) and the rate specified in (v)).
machine translation, not official
**（ｉ）** 令和九年四月一日前に開始する事業年度（当該通算法人が通算子法人である場合には、当該通算法人に係る通算親法人の同日前に開始する事業年度終了の日に終了する事業年度）のうち合算増減試験研究費割合が百分の四を超える事業年度（当該通算法人及び他の通算法人の比較試験研究費の額を合計した金額が零である事業年度を除く。） 当該合算増減試験研究費割合から百分の四を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）
art-42-4/par-8/item-9/sub-1/sub2-2/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-9/sub-1/sub2-2/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-9/sub-1/sub2-2/sub3-1
among business years beginning before April 1, 2027 (if the group tax sharing corporation is a group tax sharing subsidiary corporation, a business year ending on the date of the end of a business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation beginning before that date), a business year in which the combined ratio of increase or decrease in experimental research expenses exceeds 4 percent (excluding a business year in which the sum of the amounts of comparative experiment and research expenses of the group tax sharing corporation and the other group tax sharing corporations is zero): the rate calculated by multiplying that combined ratio of increase or decrease in experimental research expenses less 4 percent by 0.625 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent);
machine translation, not official
**（ｉｉ）** 令和九年四月一日前に開始する事業年度（当該通算法人が通算子法人である場合には、当該通算法人に係る通算親法人の同日前に開始する事業年度終了の日に終了する事業年度）のうち合算増減試験研究費割合が零に満たない場合のその満たない部分の割合が百分の四を超える事業年度（当該通算法人及び他の通算法人の比較試験研究費の額を合計した金額が零である事業年度並びに（ｖ）に掲げる事業年度を除く。） 零から、当該満たない部分の割合から百分の四を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）を減算した割合
art-42-4/par-8/item-9/sub-1/sub2-2/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-9/sub-1/sub2-2/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-9/sub-1/sub2-2/sub3-2
among business years beginning before April 1, 2027 (if the group tax sharing corporation is a group tax sharing subsidiary corporation, a business year ending on the date of the end of a business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation beginning before that date), a business year in which the combined ratio of increase or decrease in experimental research expenses is less than zero and the percentage by which it falls short of zero exceeds 4 percent (excluding a business year in which the sum of the amounts of comparative experiment and research expenses of the group tax sharing corporation and the other group tax sharing corporations is zero and a business year listed in (v)): the rate obtained by subtracting from zero the rate calculated by multiplying that percentage by which it falls short less 4 percent by 0.625 (if the rate so calculated has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent);
machine translation, not official
**（ｉｉｉ）** 令和九年四月一日以後に開始する事業年度（当該通算法人が通算子法人である場合には、当該通算法人に係る通算親法人の同日以後に開始する事業年度終了の日に終了する事業年度）のうち合算増減試験研究費割合が百分の七を超える事業年度（当該通算法人及び他の通算法人の比較試験研究費の額を合計した金額が零である事業年度を除く。） 当該合算増減試験研究費割合から百分の七を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）
art-42-4/par-8/item-9/sub-1/sub2-2/sub3-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-9/sub-1/sub2-2/sub3-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-9/sub-1/sub2-2/sub3-3
among business years beginning on or after April 1, 2027 (if the group tax sharing corporation is a group tax sharing subsidiary corporation, a business year ending on the date of the end of a business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation beginning on or after that date), a business year in which the combined ratio of increase or decrease in experimental research expenses exceeds 7 percent (excluding a business year in which the sum of the amounts of comparative experiment and research expenses of the group tax sharing corporation and the other group tax sharing corporations is zero): the rate calculated by multiplying that combined ratio of increase or decrease in experimental research expenses less 7 percent by 0.625 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent);
machine translation, not official
**（ｉｖ）** 令和九年四月一日以後に開始する事業年度（当該通算法人が通算子法人である場合には、当該通算法人に係る通算親法人の同日以後に開始する事業年度終了の日に終了する事業年度）のうち合算増減試験研究費割合が零に満たない場合のその満たない部分の割合が百分の一を超える事業年度（当該通算法人及び他の通算法人の比較試験研究費の額を合計した金額が零である事業年度並びに（ｖ）に掲げる事業年度を除く。） 零から、当該満たない部分の割合から百分の一を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）を減算した割合
art-42-4/par-8/item-9/sub-1/sub2-2/sub3-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-9/sub-1/sub2-2/sub3-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-9/sub-1/sub2-2/sub3-4
among business years beginning on or after April 1, 2027 (if the group tax sharing corporation is a group tax sharing subsidiary corporation, a business year ending on the date of the end of a business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation beginning on or after that date), a business year in which the combined ratio of increase or decrease in experimental research expenses is less than zero and the percentage by which it falls short of zero exceeds 1 percent (excluding a business year in which the sum of the amounts of comparative experiment and research expenses of the group tax sharing corporation and the other group tax sharing corporations is zero and a business year listed in (v)): the rate obtained by subtracting from zero the rate calculated by multiplying that percentage by which it falls short less 1 percent by 0.625 (if the rate so calculated has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent);
machine translation, not official
**（ｖ）** 合算試験研究費割合が百分の十を超える事業年度 当該事業年度の特例割合（合算試験研究費割合から百分の十を控除した割合に二を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の十を超えるときは百分の十とする。）をいう。ロ（２）において同じ。）
art-42-4/par-8/item-9/sub-1/sub2-2/sub3-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-9/sub-1/sub2-2/sub3-5 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-9/sub-1/sub2-2/sub3-5
a business year in which the combined ratio of experimental research expenses exceeds 10 percent: the special rate for that business year (meaning the rate calculated by multiplying the combined ratio of experimental research expenses less 10 percent by 2 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 10 percent, 10 percent); the same applies in (b)(2)).
machine translation, not official
**ロ** 第六項に規定する各事業年度（当該通算法人が通算子法人である場合には、当該通算法人に係る通算親法人の同項に規定する各事業年度終了の日に終了する事業年度）のうち次に掲げる事業年度において第四項の規定の適用を受ける場合 第三号ハに掲げる金額又は第七号に規定する計算される法人税の額に次に掲げる事業年度の区分に応じそれぞれ次に定める割合を乗じて計算した金額
art-42-4/par-8/item-9/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-9/sub-2
if the provisions of paragraph (4) are applied for any of the following business years among each business year prescribed in paragraph (6) (if the group tax sharing corporation is a group tax sharing subsidiary corporation, a business year ending on the date of the end of each business year prescribed in that paragraph of the group tax sharing parent corporation pertaining to the group tax sharing corporation): the amount calculated by multiplying the amount listed in item (iii), (c) or the amount of corporation tax to be calculated prescribed in item (vii) by the rate specified in each of the following according to the category of business year listed therein.
machine translation, not official
**（１）** 合算増減試験研究費割合が百分の十二を超える事業年度（当該通算法人及び他の通算法人の比較試験研究費の額を合計した金額が零である事業年度を除く。） 百分の十
art-42-4/par-8/item-9/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-9/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-9/sub-2/sub2-1
a business year in which the combined ratio of increase or decrease in experimental research expenses exceeds 12 percent (excluding a business year in which the sum of the amounts of comparative experiment and research expenses of the group tax sharing corporation and the other group tax sharing corporations is zero): 10 percent;
machine translation, not official
**（２）** 合算試験研究費割合が百分の十を超える事業年度（（１）に掲げる事業年度を除く。） 当該超える事業年度の特例割合
art-42-4/par-8/item-9/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-9/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-9/sub-2/sub2-2
a business year in which the combined ratio of experimental research expenses exceeds 10 percent (excluding a business year listed in (1)): the special rate for that business year.
machine translation, not official
**十** 前二号の規定の適用がある場合における第四号の規定の適用については、同号中「の各事業年度の試験研究費の額」とあるのは「の各事業年度の試験研究費の額、当該他の通算法人の平均売上金額」と、「当初申告試験研究費の額」とあるのは「当初申告試験研究費の額、当初申告平均売上金額」と、「当該各事業年度の試験研究費の額」とあるのは「当該各事業年度の試験研究費の額、当該他の通算法人の平均売上金額」とする。
art-42-4/par-8/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-10 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-10
with regard to the application of the provisions of item (iv) where the provisions of the preceding two items apply, the phrase "the amount of experimental research expenses for each business year of an other group tax sharing corporation" in that item is deemed to be replaced with "the amount of experimental research expenses for each business year of an other group tax sharing corporation, the average sales amount of that other group tax sharing corporation", the phrase "the initially reported amount of experimental research expenses" with "the initially reported amount of experimental research expenses, the initially reported average sales amount", and the phrase "the amount of experimental research expenses for the respective business years" with "the amount of experimental research expenses for the respective business years, the average sales amount of that other group tax sharing corporation";
machine translation, not official
**十一** 第三号の場合には、第一項後段及び第四項後段の規定は、適用しない。
art-42-4/par-8/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-11 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-11
in the case referred to in item (iii), the provisions of the second sentence of paragraph (1) and the second sentence of paragraph (4) do not apply;
machine translation, not official
**十二** 前項に規定する各事業年度の試験研究費の額が比較試験研究費の額を超える場合は、通算法人の繰越適用対象事業年度（当該通算法人の同項に規定する各事業年度（当該通算法人に係る通算親法人の同項に規定する各事業年度終了の日に終了する事業年度に限る。）をいう。以下この項及び第十項において同じ。）の試験研究費の額及び当該繰越適用対象事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人（以下この号及び第十項において「他の繰越通算法人」という。）の同日に終了する事業年度（第十項において「他の繰越適用対象事業年度」という。）の試験研究費の額の合計額が当該通算法人及び他の繰越通算法人の比較試験研究費の額を合計した金額を超える場合とする。
art-42-4/par-8/item-12 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-12 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-12
the case where the amount of experimental research expenses for each business year prescribed in the preceding paragraph exceeds the amount of comparative experiment and research expenses is the case where the sum of the amount of experimental research expenses for the business year subject to the carried-over application of a group tax sharing corporation (meaning each business year of the group tax sharing corporation prescribed in that paragraph (limited to a business year ending on the date of the end of each business year prescribed in that paragraph of the group tax sharing parent corporation pertaining to the group tax sharing corporation); the same applies hereinafter in this paragraph and in paragraph (10)) and the amounts of experimental research expenses for the business years (referred to as the "other carry-forward applicable business year" in paragraph (10)) ending on the date of the end of that business year subject to the carried-over application of the other group tax sharing corporations that have a group tax sharing full controlling interest with the group tax sharing corporation on that date (hereinafter referred to as an "other carry-forward group tax sharing corporation" in this item and paragraph (10)) exceeds the sum of the amounts of comparative experiment and research expenses of the group tax sharing corporation and the other carry-forward group tax sharing corporations;
machine translation, not official
**十三** 前号の通算法人の繰越適用対象事業年度における前項の繰越税額控除限度超過額は、イに掲げる金額（既に同項の規定により当該繰越適用対象事業年度前の各事業年度において調整前法人税額から控除された金額がある場合には、当該金額を控除した残額）とロに掲げる金額との合計額とする。
art-42-4/par-8/item-13 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-13 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-13
the carried-over excess of the tax credit limit under the preceding paragraph for the business year subject to the carried-over application of a group tax sharing corporation referred to in the preceding item is the sum of the amount listed in (a) (if there is an amount already deducted from the corporation tax before adjustment, pursuant to the provisions of that paragraph, in each business year before that business year subject to the carried-over application, the remaining amount after deducting that amount) and the amount listed in (b);
machine translation, not official
**イ** 当該通算法人の当該繰越適用対象事業年度開始の日前三年以内に開始した各事業年度（第四項の規定の適用に係る適用対象事業年度に該当する事業年度に限る。以下この項において「超過額発生事業年度」という。）の（１）に掲げる金額から（２）に掲げる金額を控除した金額（以下この項及び第十項において「通算繰越控除限度超過額」という。）に当該超過額発生事業年度に係る控除分配割合を乗じて計算した金額
art-42-4/par-8/item-13/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-13/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-13/sub-1
the amount calculated by multiplying the amount obtained by deducting the amount listed in (2) from the amount listed in (1) for each business year of the group tax sharing corporation that began within three years before the first day of that business year subject to the carried-over application (limited to a business year that falls under an eligible business year pertaining to the application of the provisions of paragraph (4); hereinafter referred to as the "business year in which an excess arose" in this paragraph) (hereinafter referred to as the "group tax sharing carryforward credit excess amount" in this paragraph and paragraph (10)) by the credit allocation ratio pertaining to that business year in which an excess arose;
machine translation, not official
**（１）** 第四項の規定の適用に係る第三号イに掲げる金額
art-42-4/par-8/item-13/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-13/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-13/sub-1/sub2-1
the amount listed in item (iii), (a) pertaining to the application of the provisions of paragraph (4);
machine translation, not official
**（２）** 第四項の規定の適用に係る第三号ロに掲げる金額
art-42-4/par-8/item-13/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-13/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-13/sub-1/sub2-2
the amount listed in item (iii), (b) pertaining to the application of the provisions of paragraph (4).
machine translation, not official
**ロ** 当該通算法人の第十九項第十号に規定する合計額
art-42-4/par-8/item-13/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-13/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-13/sub-2
the sum prescribed in paragraph (19), item (x) of the group tax sharing corporation.
machine translation, not official
**十四** 前号の場合において、同号の通算法人の超過額発生事業年度の通算繰越控除限度超過額が当初申告通算繰越控除限度超過額（当該超過額発生事業年度の確定申告書等に添付された書類に当該超過額発生事業年度の通算繰越控除限度超過額として記載された金額をいう。）以上であるとき（当該超過額発生事業年度の同号イに掲げる金額（以下この項及び第十項において「通算繰越控除限度超過帰属額」という。）が当初申告通算繰越控除限度超過帰属額（当該確定申告書等に添付された書類に当該超過額発生事業年度の通算繰越控除限度超過帰属額として記載された金額をいう。以下この号において同じ。）と異なる場合に限る。）は、当初申告通算繰越控除限度超過帰属額を当該超過額発生事業年度の通算繰越控除限度超過帰属額とみなす。
art-42-4/par-8/item-14 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-14 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-14
in the case referred to in the preceding item, if the group tax sharing carryforward credit excess amount for the business year in which an excess arose of the group tax sharing corporation referred to in that item is equal to or more than the initially reported group tax sharing carryforward credit excess amount (meaning the amount stated in the document attached to the final return, etc. for that business year in which an excess arose as the group tax sharing carryforward credit excess amount for that business year in which an excess arose) (limited to the case where the amount listed in (a) of that item for that business year in which an excess arose (hereinafter referred to as the "attributed group tax sharing carryforward credit excess amount" in this paragraph and paragraph (10)) differs from the initially reported attributed group carryover credit limit excess (meaning the amount stated in the document attached to that final return, etc. as the attributed group tax sharing carryforward credit excess amount for that business year in which an excess arose; the same applies hereinafter in this item)), the initially reported attributed group carryover credit limit excess is deemed to be the attributed group tax sharing carryforward credit excess amount for that business year in which an excess arose;
machine translation, not official
**十五** 第十三号の場合において、同号の通算法人の超過額発生事業年度の通算繰越控除限度超過額が当初申告通算繰越控除限度超過額（当該超過額発生事業年度の確定申告書等に添付された書類に当該超過額発生事業年度の通算繰越控除限度超過額として記載された金額をいう。）に満たないとき（その満たない部分の金額が当初申告通算繰越控除限度超過帰属額（当該確定申告書等に添付された書類に当該超過額発生事業年度の通算繰越控除限度超過帰属額として記載された金額をいう。以下この号において同じ。）以下である場合に限る。）は、当初申告通算繰越控除限度超過帰属額からその満たない部分の金額を控除した金額を当該超過額発生事業年度の通算繰越控除限度超過帰属額とみなす。
art-42-4/par-8/item-15 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-15 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-15
in the case referred to in item (xiii), if the group tax sharing carryforward credit excess amount for the business year in which an excess arose of the group tax sharing corporation referred to in that item is less than the initially reported group tax sharing carryforward credit excess amount (meaning the amount stated in the document attached to the final return, etc. for that business year in which an excess arose as the group tax sharing carryforward credit excess amount for that business year in which an excess arose) (limited to the case where the amount of the shortfall is equal to or less than the initially reported attributed group carryover credit limit excess (meaning the amount stated in the document attached to that final return, etc. as the attributed group tax sharing carryforward credit excess amount for that business year in which an excess arose; the same applies hereinafter in this item)), the amount obtained by deducting the amount of the shortfall from the initially reported attributed group carryover credit limit excess is deemed to be the attributed group tax sharing carryforward credit excess amount for that business year in which an excess arose;
machine translation, not official
**十六** 第十三号の場合において、同号の通算法人の超過額発生事業年度の当初申告通算繰越控除限度超過額（当該超過額発生事業年度の確定申告書等に添付された書類に当該超過額発生事業年度の通算繰越控除限度超過額として記載された金額をいう。）（前号の規定により当該超過額発生事業年度又は当該超過額発生事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人の同日に終了する事業年度（以下この号において「超過額発生事業年度等」という。）の通算繰越控除限度超過帰属額とみなされる金額がある場合には、前号の満たない部分の金額の合計額を控除した金額）が、第四号から第六号まで及び前二号の規定を適用しないものとして計算した場合における当該超過額発生事業年度の通算繰越控除限度超過額を超えるときは、第十三号の規定の適用に係る通算繰越控除限度超過帰属額の計算については、第四号から第六号まで及び前二号の規定は、適用しない。この場合において、超過額発生事業年度等についてこの号の規定を適用して修正申告書の提出又は国税通則法第二十四条若しくは第二十六条の規定による更正がされた後における第十三号の規定の適用に係る通算繰越控除限度超過帰属額の計算に係る前二号の規定の適用については、当該修正申告書又は当該更正に係る同法第二十八条第二項に規定する更正通知書に添付された書類に記載された金額を確定申告書等に添付された書類に記載された金額とみなす。
art-42-4/par-8/item-16 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-16 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-16
in the case referred to in item (xiii), if the initially reported group tax sharing carryforward credit excess amount (meaning the amount stated in the document attached to the tax return, etc. for the business year in which an excess arose as the group tax sharing carryforward credit excess amount for that business year in which an excess arose) for the business year in which an excess arose of the group tax sharing corporation referred to in that item (if there is an amount deemed, pursuant to the provisions of the preceding item, to be the attributed group tax sharing carryforward credit excess amount for that business year in which an excess arose or for the business year, ending on the date of the end of that business year in which an excess arose, of any other group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation on that date (hereinafter referred to as the "business year in which an excess arose, etc." in this item), the amount obtained by deducting the sum of the amounts of the shortfall referred to in the preceding item) exceeds the group tax sharing carryforward credit excess amount for that business year in which an excess arose as calculated without applying the provisions of items (iv) through (vi) and the preceding two items, the provisions of items (iv) through (vi) and the preceding two items do not apply to the calculation of the attributed group tax sharing carryforward credit excess amount pertaining to the application of the provisions of item (xiii). In this case, with regard to the application of the provisions of the preceding two items pertaining to the calculation of the attributed group tax sharing carryforward credit excess amount pertaining to the application of the provisions of item (xiii) after an amended return has been filed or a reassessment under the provisions of Article 24 or 26 of the Act on General Rules for National Taxes has been made by applying the provisions of this item with respect to the business year in which an excess arose, etc., the amount stated in the document attached to that amended return or to the written notice of reassessment prescribed in Article 28, paragraph (2) of that Act pertaining to that reassessment is deemed to be the amount stated in the document attached to the tax return, etc.;
machine translation, not official
**十七** 第十二号の通算法人の繰越適用対象事業年度の前項に規定する百分の二十五に相当する金額は、通算繰越控除上限額（イに掲げる金額からロに掲げる金額を控除した残額をいう。）とする。
art-42-4/par-8/item-17 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-17 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-17
the amount equivalent to 25 percent prescribed in the preceding paragraph for the business year subject to the carried-over application of a group tax sharing corporation referred to in item (xii) is the group tax sharing carryforward credit upper limit (meaning the remaining amount obtained by deducting the amount listed in (b) from the amount listed in (a)).
machine translation, not official
**イ** 当該通算法人の当該繰越適用対象事業年度の所得に対する調整前法人税額の百分の二十五に相当する金額（第九号ロに掲げる場合に該当する場合には、当該調整前法人税額に同号ロ（１）又は（２）に掲げる事業年度の区分に応じそれぞれ同号ロ（１）又は（２）に定める割合を乗じて計算した金額を加算した金額）
art-42-4/par-8/item-17/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-17/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-17/sub-1
the amount equivalent to 25 percent of the corporation tax before adjustment on the income of the group tax sharing corporation for that business year subject to the carried-over application (if the case falls under the case listed in item (ix), (b), the amount obtained by adding the amount calculated by multiplying that corporation tax before adjustment by the rate specified in item (ix), (b)(1) or (2) according to the category of business year listed in (b)(1) or (2) of that item);
machine translation, not official
**ロ** 当該通算法人の当該繰越適用対象事業年度において第四項の規定により当該繰越適用対象事業年度の所得に対する調整前法人税額から控除される金額
art-42-4/par-8/item-17/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-17/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-17/sub-2
the amount to be deducted from the corporation tax before adjustment on income for that business year subject to the carried-over application pursuant to the provisions of paragraph (4) in that business year subject to the carried-over application of the group tax sharing corporation.
machine translation, not official
**第九項** 他の通算法人の他の事業年度の試験研究費の額又は他の通算法人の他の事業年度の所得に対する調整前法人税額がある場合における前項の通算法人の適用対象事業年度に係る第一項又は第四項の規定は、第二十一項の規定にかかわらず、これらの他の通算法人の全てにつき、それぞれ他の事業年度の確定申告書等に税額控除可能額及び税額控除可能分配額並びにこれらの金額の計算に関する明細を記載した書類の添付がある場合で、かつ、当該通算法人の適用対象事業年度の確定申告書等に同項に規定する書類並びに税額控除可能額及び税額控除可能分配額並びにこれらの金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、第一項又は第四項の規定により控除される金額の計算の基礎となる控除対象試験研究費の額は、当該適用対象事業年度の確定申告書等に添付された書類に記載された控除対象試験研究費の額を限度とする。
art-42-4/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-9
The provisions of paragraph (1) or (4) pertaining to the eligible business year of a group tax sharing corporation referred to in the preceding paragraph, in the case where there is an amount of experimental research expenses for the other business year of an other group tax sharing corporation or corporation tax before adjustment on income for the other business year of an other group tax sharing corporation, apply, notwithstanding the provisions of paragraph (21), only if, for each and every one of those other group tax sharing corporations, a document stating the creditable tax amount and the allocated creditable tax amount and the details of the calculation of those amounts is attached to the final return, etc. for the respective other business year, and the document prescribed in that paragraph and a document stating the creditable tax amount and the allocated creditable tax amount and the details of the calculation of those amounts are attached to the final return, etc. for the eligible business year of the group tax sharing corporation. In this case, the amount of credit-eligible experimental research expenses serving as the basis for the calculation of the amount to be deducted pursuant to the provisions of paragraph (1) or (4) is limited to the amount of credit-eligible experimental research expenses stated in the document attached to the final return, etc. for that eligible business year.
machine translation, not official
**第十項** 第八項の通算法人の繰越適用対象事業年度又は他の繰越通算法人の他の繰越適用対象事業年度の通算繰越控除限度超過帰属額がある場合における当該通算法人の繰越適用対象事業年度に係る第七項の規定は、第二十二項の規定にかかわらず、当該通算法人及び当該他の繰越通算法人の全てにつき、それぞれ当該通算繰越控除限度超過帰属額が生じた事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書に通算繰越控除限度超過帰属額の明細書の添付がある場合で、かつ、当該通算法人の繰越適用対象事業年度の確定申告書等に同項に規定する書類並びに通算繰越控除限度超過額及び通算繰越控除限度超過帰属額並びにこれらの金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-42-4/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-10
The provisions of paragraph (7) pertaining to the business year subject to the carried-over application of a group tax sharing corporation referred to in paragraph (8), in the case where there is an attributed group tax sharing carryforward credit excess amount for the business year subject to the carried-over application of the group tax sharing corporation or for the other carry-forward applicable business year of an other carry-forward group tax sharing corporation, apply, notwithstanding the provisions of paragraph (22), only if, for each and every one of the group tax sharing corporation and those other carry-forward group tax sharing corporations, a written statement of the attributed group tax sharing carryforward credit excess amount is attached to the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act for each business year on or after the business year in which that attributed group tax sharing carryforward credit excess amount arose, and the document prescribed in that paragraph and a document stating the group tax sharing carryforward credit excess amount and the attributed group tax sharing carryforward credit excess amount and the details of the calculation of those amounts are attached to the final return, etc. for the business year subject to the carried-over application of the group tax sharing corporation.
machine translation, not official
**第十一項** 第八項の通算法人（当該通算法人であつた法人を含む。）は、当該通算法人の適用対象事業年度後において、当該適用対象事業年度の確定申告書等に添付された書類及び当該確定申告書等に当該適用対象事業年度若しくは当該適用対象事業年度前の各事業年度の試験研究費の額、当該適用対象事業年度の控除対象試験研究費の額若しくは所得に対する調整前法人税額又は当該適用対象事業年度において生じた欠損金額として記載された金額と当該適用対象事業年度若しくは当該各事業年度の試験研究費の額、当該適用対象事業年度の控除対象試験研究費の額若しくは所得に対する調整前法人税額又は当該適用対象事業年度において生じた欠損金額とが異なることとなつた場合（同項第八号又は第九号の規定の適用がある場合には、当該確定申告書等に添付された書類に当該通算法人の平均売上金額として記載された金額と当該通算法人の平均売上金額とが異なることとなつた場合を含む。）には、他の通算法人に対し、その異なることとなつたこれらの金額を通知しなければならない。
art-42-4/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-11
A group tax sharing corporation referred to in paragraph (8) (including a corporation that was such a group tax sharing corporation) must, after the eligible business year of the group tax sharing corporation, notify the other group tax sharing corporations of the amounts that have come to differ, if the amount stated, in the document attached to the final return, etc. for that eligible business year and in that final return, etc., as the amount of experimental research expenses for that eligible business year or for each business year before that eligible business year, the amount of credit-eligible experimental research expenses or the corporation tax before adjustment on income for that eligible business year, or the amount of loss incurred in that eligible business year has come to differ from the amount of experimental research expenses for that eligible business year or for those respective business years, the amount of credit-eligible experimental research expenses or the corporation tax before adjustment on income for that eligible business year, or the amount of loss incurred in that eligible business year (including, if the provisions of item (viii) or (ix) of that paragraph apply, the case where the amount stated in the document attached to that final return, etc. as the average sales amount of the group tax sharing corporation has come to differ from the average sales amount of the group tax sharing corporation).
machine translation, not official
**第十二項** 通算法人（通算法人であつた法人を含む。以下この項において「通算法人等」という。）が第一項又は第四項の規定の適用を受けるこれらの規定に規定する事業年度（第八項第一号の規定の適用がある通算子法人にあつては、同号の規定により読み替えて適用される第一項又は第四項に規定する事業年度。以下この項及び次項において「対象事業年度」という。）において、当該通算法人等又は当該対象事業年度終了の日において当該通算法人等との間に通算完全支配関係がある他の通算法人（以下この項において「他の通算法人」という。）の過去適用等事業年度（当該通算法人等の対象事業年度終了の日前に終了した当該通算法人等又は他の通算法人の各事業年度で当該各事業年度又は当該各事業年度終了の日において当該通算法人等若しくは他の通算法人との間に通算完全支配関係がある通算法人の同日に終了する事業年度が第一項又は第四項の規定の適用を受けた事業年度（通算子法人にあつては、その事業年度終了の日において当該通算法人等又は他の通算法人との間に通算完全支配関係がある通算親法人のこれらの規定に規定する事業年度終了の日に終了するものに限る。）である場合の当該各事業年度をいう。以下この項及び次項において同じ。）における欠損金増加合計額（当該過去適用等事業年度において生じた非特定欠損金額が当該過去適用等事業年度の確定申告書等に添付された書類に当該過去適用等事業年度において生じた非特定欠損金額として記載された金額（以下この項において「当初非特定欠損金額」という。）を超える場合（国税通則法第二十五条の規定による決定を受けた場合を除くものとし、当該過去適用等事業年度の期限後確定申告書に添付された書類に通算前欠損金額として記載された金額がある場合を含む。）における非特定欠損金額が当初非特定欠損金額を超えることとなつた当該通算法人等及び他の通算法人のそれぞれその超える部分の金額（当該通算前欠損金額として記載された金額がある場合には、その記載された金額を含む。以下この項及び次項において「各欠損金増加額」という。）の合計額（既に当該通算法人等の当該対象事業年度終了の日前に終了した当該通算法人等又は他の通算法人の各事業年度において当該過去適用等事業年度に係る各欠損金増加額につきこの項の規定の適用がある場合には、当該各欠損金増加額のうち次の各号に定めるところにより加算された金額の計算の基礎となつた金額を除く。）をいう。以下この項において同じ。）がある場合には、当該通算法人等の当該対象事業年度における次の各号に掲げる区分に応じ当該各号に定めるところによる。
art-42-4/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-12
If, in the business year for which a group tax sharing corporation (including a corporation that was a group tax sharing corporation; hereinafter referred to as a "group tax sharing corporation, etc." in this paragraph) seeks the application of the provisions of paragraph (1) or (4) as prescribed in those provisions (for a group tax sharing subsidiary corporation to which the provisions of paragraph (8), item (i) apply, the business year prescribed in paragraph (1) or (4) as applied with the replacement of terms pursuant to the provisions of that item; hereinafter referred to as the "covered business year" in this paragraph and the following paragraph), there is a total loss increase (meaning, in the case where the non-specified deficit incurred in a business year of past application, etc. exceeds the amount stated in the document attached to the final return, etc. for that business year of past application, etc. as the non-specified deficit incurred in that business year of past application, etc. (hereinafter referred to as the "initially reported non-specified loss amount" in this paragraph) (excluding the case where a determination under the provisions of Article 25 of the Act on General Rules for National Taxes has been made, and including the case where there is an amount stated as the deficit before group tax sharing in the document attached to the final return filed after the due date for that business year of past application, etc.), the sum of the amounts of the excess of each of the group tax sharing corporation, etc. and the other group tax sharing corporations whose non-specified deficit has come to exceed its initially reported non-specified loss amount (if there is an amount stated as that deficit before group tax sharing, including that stated amount; hereinafter referred to as the "loss increase amount of each corporation" in this paragraph and the following paragraph) (if the provisions of this paragraph have already applied, in a business year of the group tax sharing corporation, etc. or an other group tax sharing corporation that ended before the date of the end of that covered business year of the group tax sharing corporation, etc., to the loss increase amount of each corporation pertaining to that business year of past application, etc., excluding the amount, out of that loss increase amount of each corporation, that served as the basis for the calculation of the amount added pursuant to the following items); the same applies hereinafter in this paragraph) in the business year of past application, etc. (meaning each business year of the group tax sharing corporation, etc. or an other group tax sharing corporation that ended before the date of the end of the covered business year of the group tax sharing corporation, etc., in the case where that business year, or the business year ending on the date of the end of that business year of a group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation, etc. or the other group tax sharing corporation on that date, is a business year for which the provisions of paragraph (1) or (4) were applied (for a group tax sharing subsidiary corporation, limited to one ending on the date of the end of the business year prescribed in those provisions of the group tax sharing parent corporation that has a group tax sharing full controlling interest with the group tax sharing corporation, etc. or the other group tax sharing corporation on the date of the end of that business year); the same applies hereinafter in this paragraph and the following paragraph) of the group tax sharing corporation, etc. or of another group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation, etc. on the date of the end of that covered business year (hereinafter referred to as an "other group tax sharing corporation" in this paragraph), the treatment in that covered business year of the group tax sharing corporation, etc. is as specified in each of the following items according to the category listed in that item.
machine translation, not official
**一** 第八項第三号の通算法人 当該対象事業年度の同号に規定する税額控除可能額又は同項第十七号に規定する通算繰越控除上限額の計算については、同項第三号ロに掲げる金額又は同項第十七号イに掲げる金額に、欠損金増加合計額（同号に規定する通算繰越控除上限額の計算にあつては、当該欠損金増加合計額のうち当該通算法人等に帰せられる各欠損金増加額として政令で定めるところにより計算した金額）を当該通算法人等の当該対象事業年度の所得の金額とみなして当該所得の金額につき法人税法第六十六条の規定並びに第六十七条の二及び第六十八条の規定を適用した場合にこれらの規定により計算される法人税の額として政令で定める金額の百分の二十五に相当する金額（次に掲げる場合に該当する場合には、それぞれ次に定める金額を加算した金額）を加算する。
art-42-4/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-12/item-1
a group tax sharing corporation referred to in paragraph (8), item (iii): in the calculation of the creditable tax amount prescribed in that item or the group tax sharing carryforward credit upper limit prescribed in item (xvii) of that paragraph for that covered business year, the amount equivalent to 25 percent of the amount specified by Cabinet Order as the amount of corporation tax that would be calculated pursuant to the provisions of Article 66 of the Corporation Tax Act and Articles 67-2 and 68 if the total loss increase (in the calculation of the group tax sharing carryforward credit upper limit prescribed in that item, the amount calculated pursuant to the provisions of Cabinet Order as the loss increase amount of each corporation attributable to the group tax sharing corporation, etc. out of that total loss increase) were deemed to be the amount of income of the group tax sharing corporation, etc. for that covered business year and those provisions were applied to that amount of income (if the case falls under any of the following cases, the amount obtained by adding the amount specified in each of the following) is added to the amount listed in item (iii), (b) of that paragraph or the amount listed in item (xvii), (a) of that paragraph;
machine translation, not official
**イ** 第八項第九号イに掲げる場合 当該政令で定める金額に同号イ（１）又は（２）に掲げる事業年度の区分に応じそれぞれ同号イ（１）又は（２）に定める割合（同号イ（１）及び（２）に掲げる事業年度のいずれにも該当する事業年度にあつては、同号イ（１）及び（２）に定める割合を合計した割合）を乗じて計算した金額
art-42-4/par-12/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-12/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-12/item-1/sub-1
the case listed in paragraph (8), item (ix), (a): the amount calculated by multiplying the amount specified by that Cabinet Order by the rate specified in (a)(1) or (2) of that item according to the category of business year listed in (a)(1) or (2) of that item (for a business year that falls under both a business year listed in (a)(1) and a business year listed in (a)(2) of that item, the sum of the rates specified in (a)(1) and (2) of that item);
machine translation, not official
**ロ** 第八項第九号ロに掲げる場合 当該政令で定める金額に同号ロ（１）又は（２）に掲げる事業年度の区分に応じそれぞれ同号ロ（１）又は（２）に定める割合を乗じて計算した金額
art-42-4/par-12/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-12/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-12/item-1/sub-2
the case listed in paragraph (8), item (ix), (b): the amount calculated by multiplying the amount specified by that Cabinet Order by the rate specified in (b)(1) or (2) of that item according to the category of business year listed in (b)(1) or (2) of that item.
machine translation, not official
**二** 前号に掲げる法人以外の法人 当該対象事業年度の第一項の控除上限額又は第四項若しくは第七項の中小企業者等控除上限額の計算については、当該対象事業年度の所得に対する調整前法人税額に、欠損金増加合計額のうち当該通算法人等に係る各欠損金増加額を当該通算法人等の当該対象事業年度の所得の金額とみなして当該所得の金額につき法人税法第六十六条の規定並びに第六十七条の二及び第六十八条の規定を適用するものとした場合に計算される法人税の額に相当する金額を加算する。
art-42-4/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-12/item-2
a corporation other than the corporation listed in the preceding item: in the calculation of the upper limit of the credit under paragraph (1) or the upper limit of the credit for small and medium sized enterprises, etc. under paragraph (4) or (7) for that covered business year, the amount equivalent to the amount of corporation tax that would be calculated if the loss increase amount of each corporation pertaining to the group tax sharing corporation, etc. out of the total loss increase were deemed to be the amount of income of the group tax sharing corporation, etc. for that covered business year and the provisions of Article 66 of the Corporation Tax Act and Articles 67-2 and 68 were to be applied to that amount of income is added to the corporation tax before adjustment on income for that covered business year.
machine translation, not official
**第十三項** 前項の規定を適用する場合において、同項に規定する通算法人等の対象事業年度における過去適用等事業年度に係る各欠損金増加額が既確定各欠損金増加額（当該対象事業年度終了の日以前に提出された当該過去適用等事業年度の確定申告書等若しくは修正申告書に添付された書類又は同日以前にされた国税通則法第二十四条若しくは第二十六条の規定による更正に係る同法第二十八条第二項に規定する更正通知書に添付された書類のうち、最も新しいものに当該過去適用等事業年度に係る各欠損金増加額として記載された金額をいう。以下この項において同じ。）と異なるときは、既確定各欠損金増加額を当該過去適用等事業年度に係る各欠損金増加額とみなす。
art-42-4/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-13
In applying the provisions of the preceding paragraph, if the loss increase amount of each corporation pertaining to a business year of past application, etc. in the covered business year of a group tax sharing corporation, etc. prescribed in that paragraph differs from the finalized amount of each deficit increase (meaning the amount stated as the loss increase amount of each corporation pertaining to that business year of past application, etc. in the most recent of the documents attached to the final return, etc. or amended return for that business year of past application, etc. filed on or before the date of the end of that covered business year and the documents attached to the written notice of reassessment prescribed in Article 28, paragraph (2) of the Act on General Rules for National Taxes pertaining to a reassessment under the provisions of Article 24 or 26 of that Act made on or before that date; the same applies hereinafter in this paragraph), the finalized amount of each deficit increase is deemed to be the loss increase amount of each corporation pertaining to that business year of past application, etc.
machine translation, not official
**第十四項** 青色申告書を提出する内国法人の各事業年度（以下この項において「各対象事業年度」という。）終了の時において、当該内国法人又は他の内国法人（当該内国法人の第一項又は第四項の規定の適用を受けた事業年度（当該内国法人に係る通算親法人のこれらの規定に規定する事業年度終了の日に終了するものに限る。以下この項において「過去適用事業年度」という。）終了の日において当該内国法人との間に通算完全支配関係がある他の内国法人に限る。以下この項において「他の適用内国法人」という。）の過去適用事業年度又は同日に終了する事業年度（以下この項において「過去適用事業年度等」という。）における第一項又は第四項の規定の適用について第八項第六号又は第七号の規定の適用があつた場合において、調整税額控除可能額（当該過去適用事業年度における同項第三号イに掲げる金額と当該過去適用事業年度における同号ロに掲げる金額から当該内国法人又は他の適用内国法人の当該過去適用事業年度等に係る同項第七号の規定により法人税の額に加算することとされた同号に規定する相当する金額を控除した金額とのうちいずれか少ない金額をいう。次項及び第十六項において同じ。）と既取戻税額控除超過額（当該内国法人又は他の適用内国法人の当該過去適用事業年度等に係る第八項第六号の規定の適用がある場合における同号イに規定する税額控除超過額及び同項第七号の規定により法人税の額に加算することとされた同号に規定する相当する金額の合計額をいう。以下第十六項までにおいて同じ。）との合計額（既に当該内国法人の当該各対象事業年度開始の日前に開始した各事業年度において当該過去適用事業年度等に係る既取戻税額控除超過額につきこの項の規定の適用がある場合には、当該各事業年度においてこの項の規定により控除することとされた金額の計算の基礎となつたこの項に規定する控除した金額の合計額を除く。以下この項において「調整対象金額」という。）が当初申告税額控除可能額（当該内国法人の過去適用事業年度の確定申告書等に添付された書類に当該過去適用事業年度における第八項第三号に規定する税額控除可能額として記載された金額をいう。以下この項において同じ。）を超えるときは、当該内国法人の当該各対象事業年度の所得に対する調整前法人税額（次条第二項又は第四十二条の五第三項第二号において準用するこの項の規定により当該調整前法人税額から控除される金額を除く。）から、当該調整対象金額から当初申告税額控除可能額を控除した金額（当該金額が既取戻税額控除超過額を超える場合には、当該既取戻税額控除超過額）に当該内国法人の当該過去適用事業年度に係る控除分配割合を乗じて計算した金額に相当する金額を控除する。
art-42-4/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-14
In the case where, at the end of each business year of a domestic corporation that files a blue return (hereinafter referred to as "each target business year" in this paragraph), the provisions of paragraph (8), item (vi) or (vii) have been applied with regard to the application of the provisions of paragraph (1) or (4) in the past applied business year, or in the business year ending on the date of the end of that past applied business year (hereinafter referred to as the "past applied business year, etc." in this paragraph), of the domestic corporation or of another domestic corporation (limited to another domestic corporation that has a group tax sharing full controlling interest with the domestic corporation on the date of the end of the business year of the domestic corporation for which the provisions of paragraph (1) or (4) were applied (limited to a business year ending on the date of the end of the business year prescribed in those provisions of the group tax sharing parent corporation pertaining to the domestic corporation; hereinafter referred to as the "past applied business year" in this paragraph); hereinafter referred to as an "other applicable domestic corporation" in this paragraph), if the sum of the adjusted creditable amount (meaning the lesser of the amount listed in item (iii), (a) of that paragraph in the past applied business year and the amount obtained by deducting, from the amount listed in (b) of that item in the past applied business year, the equivalent amount prescribed in item (vii) of that paragraph that was to be added to the amount of corporation tax pursuant to the provisions of that item with respect to the past applied business year, etc. of the domestic corporation or the other applicable domestic corporation; the same applies in the following paragraph and paragraph (16)) and the tax credit excess already recaptured (meaning the sum of the excess creditable tax amount prescribed in item (vi), (a) of paragraph (8) in the case where the provisions of that item apply with respect to the past applied business year, etc. of the domestic corporation or the other applicable domestic corporation and the equivalent amount prescribed in item (vii) of that paragraph that was to be added to the amount of corporation tax pursuant to the provisions of that item; the same applies hereinafter up to paragraph (16)) (if the provisions of this paragraph have already applied, in each business year of the domestic corporation that began before the first day of each target business year concerned, with respect to the tax credit excess already recaptured pertaining to that past applied business year, etc., excluding the sum of the deducted amounts prescribed in this paragraph that served as the basis for the calculation of the amount to be deducted pursuant to the provisions of this paragraph in those business years; hereinafter referred to as the "amount for adjustment" in this paragraph) exceeds the initially reported amount eligible for tax credit (meaning the amount stated in the document attached to the final return, etc. for the past applied business year of the domestic corporation as the creditable tax amount prescribed in paragraph (8), item (iii) in that past applied business year; the same applies hereinafter in this paragraph), the amount equivalent to the amount calculated by multiplying the amount obtained by deducting the initially reported amount eligible for tax credit from that amount for adjustment (if that amount exceeds the tax credit excess already recaptured, that tax credit excess already recaptured) by the credit allocation ratio pertaining to that past applied business year of the domestic corporation is deducted from the corporation tax before adjustment on the income of the domestic corporation for each target business year concerned (excluding the amount to be deducted from that corporation tax before adjustment pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (2) of the following Article or Article 42-5, paragraph (3), item (ii)).
machine translation, not official
**第十五項** 前項の規定を適用する場合において、同項の内国法人の同項の各対象事業年度に係る調整対象基礎額（調整税額控除可能額と既取戻税額控除超過額との合計額をいう。以下この項において同じ。）又は控除分配割合が当初申告調整対象基礎額又は当初申告控除分配割合（それぞれ当該各対象事業年度の確定申告書等に添付された書類に当該各対象事業年度に係る調整対象基礎額として記載された金額又は当該確定申告書等に添付された書類に当該各対象事業年度に係る控除分配割合として記載された割合をいう。以下この項において同じ。）と異なるときは、当初申告調整対象基礎額又は当初申告控除分配割合を前項の当該各対象事業年度に係る調整対象基礎額又は控除分配割合とみなす。
art-42-4/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-15
In applying the provisions of the preceding paragraph, if the base amount for adjustment (meaning the sum of the adjusted creditable amount and the tax credit excess already recaptured; the same applies hereinafter in this paragraph) or the credit allocation ratio pertaining to each target business year referred to in that paragraph of the domestic corporation referred to in that paragraph differs from the initially reported base amount for adjustment or the initially reported credit allocation ratio (meaning, respectively, the amount stated in the document attached to the final return, etc. for each target business year concerned as the base amount for adjustment pertaining to each target business year concerned, or the ratio stated in the document attached to that final return, etc. as the credit allocation ratio pertaining to each target business year concerned; the same applies hereinafter in this paragraph), the initially reported base amount for adjustment or the initially reported credit allocation ratio is deemed to be the base amount for adjustment or the credit allocation ratio pertaining to each target business year concerned referred to in the preceding paragraph.
machine translation, not official
**第十六項** 第十四項の規定は、同項の各対象事業年度の確定申告書等に同項の規定による控除を受ける金額の計算の基礎となる調整税額控除可能額及び既取戻税額控除超過額並びに控除を受ける金額並びにこれらの金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-42-4/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-16
The provisions of paragraph (14) apply only if a document stating the adjusted creditable amount and the tax credit excess already recaptured that serve as the basis for the calculation of the amount to be deducted under the provisions of that paragraph, the amount to be deducted, and the details of the calculation of those amounts is attached to the final return, etc. for each target business year referred to in that paragraph.
machine translation, not official
**第十七項** 第八項の通算法人の適用対象事業年度において、法人税法第六十四条の五第八項の規定の適用がある場合には、第八項第四号から第七号まで及び第十四号から第十六号までの規定は、当該適用対象事業年度及び当該適用対象事業年度を同項第十三号イに規定する超過額発生事業年度とする同項第十二号に規定する繰越適用対象事業年度については、適用しない。この場合において、当該適用対象事業年度を第十二項に規定する過去適用等事業年度とする同項に規定する通算法人等の同項に規定する対象事業年度又は当該適用対象事業年度を第十四項に規定する過去適用事業年度とする同項の内国法人の同項の各対象事業年度については、これらの規定は、適用がないものとする。
art-42-4/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-17
If the provisions of Article 64-5, paragraph (8) of the Corporation Tax Act apply in the eligible business year of a group tax sharing corporation referred to in paragraph (8), the provisions of items (iv) through (vii) and items (xiv) through (xvi) of paragraph (8) do not apply to that eligible business year and to the business year subject to the carried-over application prescribed in item (xii) of that paragraph for which that eligible business year is the business year in which an excess arose prescribed in item (xiii), (a) of that paragraph. In this case, those provisions are deemed not to apply with respect to the covered business year prescribed in paragraph (12) of a group tax sharing corporation, etc. prescribed in that paragraph for which that eligible business year is the business year of past application, etc. prescribed in that paragraph, or with respect to each target business year referred to in paragraph (14) of a domestic corporation referred to in that paragraph for which that eligible business year is the past applied business year prescribed in that paragraph.
machine translation, not official
**第十八項** 第十二項の通算法人の同項に規定する対象事業年度又は第十四項の内国法人の同項の各対象事業年度において、法人税法第六十四条の五第八項の規定の適用がある場合には、第十三項又は第十五項の規定は、当該対象事業年度又は当該各対象事業年度については、適用しない。
art-42-4/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-18
If the provisions of Article 64-5, paragraph (8) of the Corporation Tax Act apply in the covered business year prescribed in paragraph (12) of a group tax sharing corporation referred to in that paragraph or in each target business year referred to in paragraph (14) of a domestic corporation referred to in that paragraph, the provisions of paragraph (13) or (15) do not apply to that covered business year or each target business year concerned.
machine translation, not official
**第十九項** この条及び次条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-42-4/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19
In this Article and the following Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 試験研究費の額 次に掲げる金額の合計額（当該金額に係る費用に充てるため他の者（当該法人が外国法人である場合の法人税法第百三十八条第一項第一号に規定する本店等を含む。第十四号において同じ。）から支払を受ける金額がある場合には当該金額を控除した金額とし、当該法人が内国法人である場合の当該法人の同法第六十九条第四項第一号に規定する国外事業所等を通じて行う事業に係る費用の額を除く。）をいう。
art-42-4/par-19/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-1
amount of experimental research expenses: The sum of the following amounts (if there is an amount received from another person (including, where the corporation is a foreign corporation, the head office, etc. prescribed in Article 138, paragraph (1), item (i) of the Corporation Tax Act; the same applies in item (xiv)) to cover the expenses pertaining to those amounts, the amount obtained by deducting the amount so received, and excluding, where the corporation is a domestic corporation, the amount of expenses pertaining to the business that the corporation conducts through a foreign office or similar establishment prescribed in Article 69, paragraph (4), item (i) of that Act);
machine translation, not official
**イ** 次に掲げる費用の額（法人税法第二十二条第三項第一号に掲げる額に該当するものを除く。）で各事業年度の所得の金額の計算上損金の額に算入されるもの
art-42-4/par-19/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-1/sub-1
the amount of the following expenses (excluding any amount that falls under the amount listed in Article 22, paragraph (3), item (i) of the Corporation Tax Act) that is included in deductible expenses in calculating the amount of income for each business year;
machine translation, not official
**（１）** 製品の製造又は技術の改良、考案若しくは発明に係る試験研究（新たな知見を得るため又は利用可能な知見の新たな応用を考案するために行うものに限る。）のために要する費用（研究開発費として損金経理をした金額のうち、ロに規定する固定資産の取得に要した金額とされるべき費用の額又はロに規定する繰延資産となる費用の額がある場合における当該固定資産又は繰延資産の償却費、除却による損失及び譲渡による損失を除く。（２）において同じ。）で政令で定めるもの
art-42-4/par-19/item-1/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-1/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-1/sub-1/sub2-1
expenses required for experimental research relating to the manufacture of products or to the improvement, devising or invention of technology (limited to experimental research conducted to obtain new knowledge or to devise a new application of available knowledge) (excluding, where, of the amount for which accounting as an expense or loss has been made as research and development expenses, there is an amount of expenses that should be treated as an amount required for the acquisition of fixed assets prescribed in (b) or an amount of expenses that become deferred assets prescribed in (b), the depreciation allowance for those fixed assets or deferred assets, and losses from their retirement and losses from their transfer; the same applies in (2)), which are specified by Cabinet Order;
machine translation, not official
**（２）** 対価を得て提供する新たな役務の開発に係る試験研究として政令で定める試験研究のために要する費用で政令で定めるもの
art-42-4/par-19/item-1/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-1/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-1/sub-1/sub2-2
expenses required for experimental research specified by Cabinet Order as experimental research relating to the development of new services to be provided for consideration, which are specified by Cabinet Order.
machine translation, not official
**ロ** イ（１）又は（２）に掲げる費用の額で各事業年度において研究開発費として損金経理をした金額のうち、棚卸資産若しくは固定資産（事業の用に供する時においてイ（１）に規定する試験研究又はイ（２）に規定する政令で定める試験研究の用に供する固定資産を除く。）の取得に要した金額とされるべき費用の額又は繰延資産（イ（１）に規定する試験研究又はイ（２）に規定する政令で定める試験研究のために支出した費用に係る繰延資産を除く。）となる費用の額
art-42-4/par-19/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-1/sub-2
of the amount of expenses listed in (a)(1) or (2) for which accounting as an expense or loss has been made as research and development expenses in each business year, the amount of expenses that should be treated as an amount required for the acquisition of inventory or fixed assets (excluding fixed assets that, at the time they are put to use for business, are put to use for the experimental research prescribed in (a)(1) or the experimental research specified by Cabinet Order prescribed in (a)(2)), or the amount of expenses that become deferred assets (excluding deferred assets pertaining to expenses paid for the experimental research prescribed in (a)(1) or the experimental research specified by Cabinet Order prescribed in (a)(2)).
machine translation, not official
**二** 調整前法人税額 次に掲げる規定を適用しないで計算した場合の法人税の額（国税通則法第二条第四号に規定する附帯税の額を除く。）をいう。
art-42-4/par-19/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-2
corporation tax before adjustment: The amount of corporation tax calculated without applying the following provisions (excluding the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes);
machine translation, not official
**イ** この条から第四十二条の五まで、第四十二条の六第二項及び第三項、第四十二条の九、第四十二条の十第二項、第四十二条の十一第二項、第四十二条の十一の二第二項、第四十二条の十二第二項、第四十二条の十二の二、第四十二条の十二の四第二項及び第三項、第四十二条の十二の五、第四十二条の十二の六第二項から第四項まで、第六項及び第七項、第四十二条の十二の七第二項及び第三項並びに第四十二条の十四第一項の規定
art-42-4/par-19/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-2/sub-1
the provisions of this Article through Article 42-5, Article 42-6, paragraphs (2) and (3), Article 42-9, Article 42-10, paragraph (2), Article 42-11, paragraph (2), Article 42-11-2, paragraph (2), Article 42-12, paragraph (2), Article 42-12-2, Article 42-12-4, paragraphs (2) and (3), Article 42-12-5, Article 42-12-6, paragraphs (2) through (4), (6) and (7), Article 42-12-7, paragraphs (2) and (3), and Article 42-14, paragraph (1);
machine translation, not official
**ロ** イに掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定
art-42-4/par-19/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-2/sub-2
beyond what is listed in (a), the provisions specified by Cabinet Order as provisions that provide for special provisions on the calculation of the amount of corporation tax;
machine translation, not official
**ハ** 第六十二条第一項、第六十二条の三第一項及び第九項並びに第六十三条第一項の規定
art-42-4/par-19/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-2/sub-3
the provisions of Article 62, paragraph (1), Article 62-3, paragraphs (1) and (9), and Article 63, paragraph (1);
machine translation, not official
**ニ** 法人税法第六十七条から第七十条の二まで及び第百四十四条から第百四十四条の二の三までの規定
art-42-4/par-19/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-2/sub-4
the provisions of Articles 67 through 70-2 and Articles 144 through 144-2-3 of the Corporation Tax Act.
machine translation, not official
**二の二** 控除対象試験研究費の額 試験研究費の額のうち次に掲げる金額の合計額をいう。
art-42-4/par-19/item-2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-2-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-2-2
amount of credit-eligible experimental research expenses: The sum of the following amounts out of the amount of experimental research expenses;
machine translation, not official
**イ** 国外委託試験研究に係る試験研究費の額の百分の五十（令和九年四月一日前に開始する事業年度（第八項第三号の通算法人の適用対象事業年度にあつては、当該通算法人に係る通算親法人の同日前に開始する事業年度終了の日に終了する当該通算法人の適用対象事業年度）にあつては百分の七十とし、同月一日から令和十年三月三十一日までの期間内に開始する事業年度（同号の通算法人の適用対象事業年度にあつては、当該通算法人に係る通算親法人の当該期間内に開始する事業年度終了の日に終了する当該通算法人の適用対象事業年度）にあつては百分の六十とする。）に相当する金額
art-42-4/par-19/item-2-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-2-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-2-2/sub-1
the amount equivalent to 50 percent (70 percent for a business year beginning before April 1, 2027 (for the eligible business year of a group tax sharing corporation referred to in paragraph (8), item (iii), the eligible business year of the group tax sharing corporation ending on the date of the end of a business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation beginning before that date), and 60 percent for a business year beginning within the period from April 1, 2027 to March 31, 2028 (for the eligible business year of a group tax sharing corporation referred to in that item, the eligible business year of the group tax sharing corporation ending on the date of the end of a business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation beginning within that period)) of the amount of experimental research expenses pertaining to experimental research outsourced abroad;
machine translation, not official
**ロ** 国外委託試験研究以外の試験研究に係る試験研究費の額
art-42-4/par-19/item-2-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-2-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-2-2/sub-2
the amount of experimental research expenses pertaining to experimental research other than experimental research outsourced abroad.
machine translation, not official
**三** 増減試験研究費割合 増減試験研究費の額（第一項又は第四項に規定する事業年度（以下この項において「適用年度」という。）の試験研究費の額から比較試験研究費の額を減算した金額をいう。）の当該比較試験研究費の額に対する割合をいう。
art-42-4/par-19/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-3
ratio of increase or decrease in experimental research expenses: The ratio of the amount of increase or decrease in experimental research expenses (meaning the amount obtained by subtracting the amount of comparative experiment and research expenses from the amount of experimental research expenses for the business year prescribed in paragraph (1) or (4) (hereinafter referred to as the "applicable business year" in this paragraph)) to that amount of comparative experiment and research expenses;
machine translation, not official
**四** 設立事業年度 設立の日（次に掲げる法人については、それぞれ次に定める日）を含む事業年度（合併法人の合併の日を含む事業年度その他の政令で定める事業年度を除く。）をいう。
art-42-4/par-19/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-4
business year of establishment: The business year that includes the date of incorporation (for the corporations listed below, the date specified for each of them below) (excluding the business year that includes the date of merger of a merging corporation and other business years specified by Cabinet Order);
machine translation, not official
**イ** 法人税法第二条第四号に規定する外国法人 恒久的施設を有することとなつた日
art-42-4/par-19/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-4/sub-1
a foreign corporation prescribed in Article 2, item (iv) of the Corporation Tax Act: the date on which it came to have a permanent establishment;
machine translation, not official
**ロ** 新たに収益事業を開始した公益法人等又は人格のない社団等 その開始した日
art-42-4/par-19/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-4/sub-2
a public interest corporation, etc. or an association or foundation without juridical personality that has newly started a profit-making business: the date on which it started that business;
machine translation, not official
**ハ** 公共法人に該当していた収益事業を行う公益法人等 当該公益法人等に該当することとなつた日
art-42-4/par-19/item-4/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-4/sub-3
a public interest corporation, etc. conducting a profit-making business that had fallen under a public corporation: the date on which it came to fall under a public interest corporation, etc.;
machine translation, not official
**ニ** 公共法人又は収益事業を行つていない公益法人等に該当していた普通法人又は協同組合等 当該普通法人又は協同組合等に該当することとなつた日
art-42-4/par-19/item-4/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-4/sub-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-4/sub-4
an ordinary corporation or a cooperative, etc. that had fallen under a public corporation or a public interest corporation, etc. not conducting a profit-making business: the date on which it came to fall under an ordinary corporation or a cooperative, etc.
machine translation, not official
**五** 比較試験研究費の額 対象事業年度（第一項、第四項又は第七項に規定する事業年度（第八項第三号の通算法人の適用対象事業年度にあつては、当該通算法人に係る通算親法人の第一項、第四項又は第七項に規定する事業年度）をいう。以下この号において同じ。）開始の日の三年前の日から対象事業年度開始の日の前日までの期間内に開始した各事業年度の試験研究費の額（当該各事業年度の月数と当該対象事業年度の月数とが異なる場合には、当該試験研究費の額に当該対象事業年度の月数を乗じてこれを当該各事業年度の月数で除して計算した金額）の合計額を当該期間内に開始した各事業年度の数で除して計算した金額（第八項第三号の通算法人の適用対象事業年度開始の日が当該通算法人の設立の日である場合のうち政令で定める場合には、零）をいう。
art-42-4/par-19/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-5
amount of comparative experiment and research expenses: The amount calculated by dividing the sum of the amounts of experimental research expenses for each business year that began within the period from the day three years before the first day of the covered business year (meaning the business year prescribed in paragraph (1), (4) or (7) (for the eligible business year of a group tax sharing corporation referred to in paragraph (8), item (iii), the business year prescribed in paragraph (1), (4) or (7) of the group tax sharing parent corporation pertaining to the group tax sharing corporation); the same applies hereinafter in this item) to the day before the first day of the covered business year (if the number of months in that business year differs from the number of months in the covered business year, the amount calculated by multiplying that amount of experimental research expenses by the number of months in the covered business year and dividing the result by the number of months in that business year) by the number of business years that began within that period (zero, in the case specified by Cabinet Order among the cases where the first day of the eligible business year of a group tax sharing corporation referred to in paragraph (8), item (iii) is the date of incorporation of the group tax sharing corporation);
machine translation, not official
**六** 試験研究費割合 適用年度の試験研究費の額の平均売上金額に対する割合をいう。
art-42-4/par-19/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-6 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-6
ratio of experimental research expenses: The ratio of the amount of experimental research expenses for the applicable business year to the average sales amount;
machine translation, not official
**七** 中小企業者 中小企業者に該当する法人として政令で定めるものをいう。
art-42-4/par-19/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-7
small and medium sized enterprise: A corporation specified by Cabinet Order as a corporation falling under the category of small and medium sized enterprises;
machine translation, not official
**八** 適用除外事業者 当該事業年度開始の日前三年以内に終了した各事業年度（以下この号において「基準年度」という。）の所得の金額の合計額を各基準年度の月数の合計数で除し、これに十二を乗じて計算した金額（設立後三年を経過していないこと、既に基準年度の所得に対する法人税の額につき法人税法第八十条の規定の適用があつたこと、基準年度において合併、分割又は現物出資が行われたこと、基準年度において通算法人に該当することその他の政令で定める事由がある場合には、当該計算した金額につき当該事由の内容に応じ調整を加えた金額として政令で定めるところにより計算した金額）が十五億円を超える法人をいう。
art-42-4/par-19/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-8 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-8
excluded business operator: A corporation for which the amount calculated by dividing the sum of the amounts of income for each business year that ended within three years before the first day of that business year (hereinafter referred to as the "reference business year" in this item) by the total number of months in each reference business year and multiplying the result by 12 (if there is a circumstance specified by Cabinet Order, such as that three years have not elapsed since its incorporation, that the provisions of Article 80 of the Corporation Tax Act have already been applied to the corporation tax on income for a reference business year, that a merger, company split or capital contribution in kind was carried out in a reference business year, or that the corporation fell under a group tax sharing corporation in a reference business year, the amount calculated pursuant to the provisions of Cabinet Order as the amount obtained by making adjustments to the calculated amount according to the details of that circumstance) exceeds 1.5 billion yen;
machine translation, not official
**八の二** 通算適用除外事業者 通算法人である法人の各事業年度終了の日において当該通算法人である法人との間に通算完全支配関係がある他の通算法人のうちいずれかの法人が適用除外事業者（当該通算法人である法人に係る通算親法人の同日を含む事業年度開始の日以後に当該通算親法人との間に通算完全支配関係を有することとなつた適用除外事業者として政令で定めるものを除く。）に該当する場合における当該通算法人である法人をいう。
art-42-4/par-19/item-8-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-8-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-8-2
group tax sharing excluded business operator: A corporation that is a group tax sharing corporation, in the case where, on the date of the end of each business year of that corporation, any of the other group tax sharing corporations that have a group tax sharing full controlling interest with that corporation falls under an excluded business operator (excluding one specified by Cabinet Order as an excluded business operator that came to have a group tax sharing full controlling interest with the group tax sharing parent corporation pertaining to that corporation on or after the first day of the business year of that group tax sharing parent corporation that includes that date);
machine translation, not official
**九** 農業協同組合等 農業協同組合、農業協同組合連合会、中小企業等協同組合、出資組合である商工組合及び商工組合連合会、内航海運組合、内航海運組合連合会、出資組合である生活衛生同業組合、漁業協同組合、漁業協同組合連合会、水産加工業協同組合、水産加工業協同組合連合会、森林組合並びに森林組合連合会をいう。
art-42-4/par-19/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-9 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-9
agricultural cooperative, etc.: An agricultural cooperative, a federation of agricultural cooperatives, a small and medium sized enterprise cooperative, a commercial and industrial association and a federation of commercial and industrial associations that are associations with capital contributions, a coastal shipping association, a federation of coastal shipping associations, an environmental health business association that is an association with capital contributions, a fishery cooperative, a federation of fishery cooperatives, a fishery processing cooperative, a federation of fishery processing cooperatives, a forestry cooperative, and a federation of forestry cooperatives;
machine translation, not official
**十** 繰越税額控除限度超過額 法人の当該事業年度開始の日前三年以内に開始した各事業年度（当該事業年度まで連続して青色申告書の提出をしている場合の各事業年度に限る。）における第四項に規定する中小企業者等税額控除限度額のうち、同項の規定による控除をしてもなお控除しきれない金額（既に第七項の規定により当該各事業年度において調整前法人税額から控除された金額がある場合には、当該金額を控除した残額）の合計額をいう。
art-42-4/par-19/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-10 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-10
carried-over excess of the tax credit limit: The sum of the amounts, out of the maximum credit for small and medium sized enterprises, etc. prescribed in paragraph (4) of a corporation for each business year that began within three years before the first day of the business year in question (limited to each business year in which the corporation has filed blue returns continuously up to that business year), that could not be fully deducted even after the deduction under that paragraph (if there is an amount already deducted from the corporation tax before adjustment, pursuant to the provisions of paragraph (7), in those business years, the remaining amount after deducting that amount);
machine translation, not official
**十一** 合算増減試験研究費割合 第八項第三号の通算法人の適用対象事業年度及び同号イの他の通算法人の他の事業年度の試験研究費の額の合計額から比較試験研究費合計額（当該通算法人及び他の通算法人の比較試験研究費の額を合計した金額をいう。以下この号において同じ。）を減算した金額の当該比較試験研究費合計額に対する割合をいう。
art-42-4/par-19/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-11 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-11
combined ratio of increase or decrease in experimental research expenses: The ratio of the amount obtained by subtracting the total comparative experiment and research expenses (meaning the sum of the amounts of comparative experiment and research expenses of the group tax sharing corporation and the other group tax sharing corporations; the same applies hereinafter in this item) from the sum of the amounts of experimental research expenses for the eligible business year of a group tax sharing corporation referred to in paragraph (8), item (iii) and for the other business years of the other group tax sharing corporations referred to in (a) of that item, to that total comparative experiment and research expenses;
machine translation, not official
**十二** 合算試験研究費割合 第八項第三号の通算法人の適用対象事業年度及び同号イの他の通算法人の他の事業年度の試験研究費の額の合計額の当該通算法人及び他の通算法人の平均売上金額の合計額に対する割合をいう。
art-42-4/par-19/item-12 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-12 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-12
combined ratio of experimental research expenses: The ratio of the sum of the amounts of experimental research expenses for the eligible business year of a group tax sharing corporation referred to in paragraph (8), item (iii) and for the other business years of the other group tax sharing corporations referred to in (a) of that item, to the sum of the average sales amounts of the group tax sharing corporation and the other group tax sharing corporations;
machine translation, not official
**十三** 平均売上金額 適用年度及び当該適用年度（第八項第三号の通算法人の適用対象事業年度にあつては、当該通算法人に係る通算親法人の適用年度）開始の日の三年前の日から適用年度開始の日の前日までの期間内に開始した各事業年度の売上金額（棚卸資産の販売による収益の額その他の政令で定める金額をいう。）の平均額として政令で定めるところにより計算した金額をいう。
art-42-4/par-19/item-13 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-13 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-13
average sales amount: The amount calculated pursuant to the provisions of Cabinet Order as the average amount of the sales amounts (meaning revenue from the sale of inventory or other amounts specified by Cabinet Order) for the applicable business year and each business year that began within the period from the day three years before the first day of the applicable business year (for the eligible business year of a group tax sharing corporation referred to in paragraph (8), item (iii), the applicable business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation) to the day before the first day of the applicable business year;
machine translation, not official
**十四** 国外委託試験研究 他の者に委託する試験研究のうち国外において行われる試験研究として政令で定めるものをいう。
art-42-4/par-19/item-14 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-14 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-14
experimental research outsourced abroad: Experimental research specified by Cabinet Order as experimental research conducted outside Japan, among the experimental research outsourced to another person.
machine translation, not official
**第二十項** 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-42-4/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-20 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-20
The number of months referred to in the preceding paragraph is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
**第二十一項** 第一項及び第四項の規定は、確定申告書等（これらの規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）にこれらの規定による控除の対象となる控除対象試験研究費の額、試験研究費の額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、これらの規定により控除される金額の計算の基礎となる控除対象試験研究費の額は、確定申告書等に添付された書類に記載された控除対象試験研究費の額を限度とする。
art-42-4/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-21 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-21
The provisions of paragraphs (1) and (4) apply only if a document stating the amount of credit-eligible experimental research expenses, the amount of experimental research expenses, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under those provisions, is attached to the final return, etc. (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to those provisions). In this case, the amount of credit-eligible experimental research expenses serving as the basis for the calculation of the amount to be deducted pursuant to those provisions is limited to the amount of credit-eligible experimental research expenses stated in the document attached to the final return, etc.
machine translation, not official
**第二十二項** 第七項の規定は、第四項の規定の適用を受けた事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書に繰越税額控除限度超過額の明細書の添付がある場合で、かつ、第七項の規定の適用を受けようとする事業年度の確定申告書等（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-42-4/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-22 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-22
The provisions of paragraph (7) apply only if a written statement of the carried-over excess of the tax credit limit is attached to the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act for each business year from the business year in which the provisions of paragraph (4) were applied onward, and a document stating the carried-over excess of the tax credit limit, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under paragraph (7), is attached to the final return, etc. for the business year for which the application of the provisions of that paragraph is sought (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph).
machine translation, not official
**第二十三項** 第一項、第四項、第七項又は第十四項の規定の適用がある場合には、法人税法第二編第一章第二節第二款又は第三編第二章第二節（第百四十三条を除く。）の規定（以下この項において「法人税法税額控除規定」という。）による法人税の額からの控除及び特別税額控除規定（第一項、第四項、第七項及び第十四項の規定をいう。以下この項及び次項において同じ。）による法人税の額からの控除については、まず特別税額控除規定による控除をした後において、同法第七十条の二又は第百四十四条の二の三に定める順序により法人税法税額控除規定による控除をするものとする。
art-42-4/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-23 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-23
If the provisions of paragraph (1), (4), (7) or (14) apply, with regard to the deduction from the amount of corporation tax under the provisions of Part II, Chapter I, Section 2, Subsection 2 or Part III, Chapter II, Section 2 (excluding Article 143) of the Corporation Tax Act (hereinafter referred to as the "Corporation Tax Act tax credit provisions" in this paragraph) and the deduction from the amount of corporation tax under the special tax credit provisions (meaning the provisions of paragraphs (1), (4), (7) and (14); the same applies hereinafter in this paragraph and the following paragraph), the deduction under the special tax credit provisions is to be made first, and then the deduction under the Corporation Tax Act tax credit provisions is to be made in the order prescribed in Article 70-2 or 144-2-3 of that Act.
machine translation, not official
**第二十四項** 第一項、第四項、第七項又は第十四項の規定の適用がある場合における法人税法第二編第一章（第二節第二款を除く。）及び第三編第二章（第二節を除く。）の規定の適用については、次に定めるところによる。
art-42-4/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-24 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-24
The provisions of Part II, Chapter I (excluding Section 2, Subsection 2) and Part III, Chapter II (excluding Section 2) of the Corporation Tax Act apply as follows where the provisions of paragraph (1), (4), (7) or (14) apply:
machine translation, not official
**一** 法人税法第六十七条第三項に規定する法人税の額は、当該法人税の額から特別税額控除規定により控除する金額を控除した金額とする。
art-42-4/par-24/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-24/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-24/item-1
the amount of corporation tax prescribed in Article 67, paragraph (3) of the Corporation Tax Act is the amount obtained by deducting, from that amount of corporation tax, the amount to be deducted pursuant to the special tax credit provisions;
machine translation, not official
**二** 法人税法第七十二条第一項第二号に掲げる金額は、同項に規定する期間（通算子法人にあつては、同条第五項第一号に規定する期間）を一事業年度とみなして同条第一項第一号に掲げる所得の金額につき同法第二編第一章第二節（第六十七条、第六十八条第三項及び第七十条を除く。）の規定及び特別税額控除規定を適用するものとした場合に計算される法人税の額とする。
art-42-4/par-24/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-24/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-24/item-2
the amount listed in Article 72, paragraph (1), item (ii) of the Corporation Tax Act is the amount of corporation tax that would be calculated if the period prescribed in that paragraph (for a group tax sharing subsidiary corporation, the period prescribed in paragraph (5), item (i) of that Article) were deemed to be one business year and the provisions of Part II, Chapter I, Section 2 of that Act (excluding Article 67, Article 68, paragraph (3) and Article 70) and the special tax credit provisions were to be applied to the amount of income listed in paragraph (1), item (i) of that Article;
machine translation, not official
**三** 法人税法第七十四条第一項第二号に掲げる金額は、同項第一号に掲げる所得の金額につき同法第二編第一章第二節の規定及び特別税額控除規定を適用して計算した法人税の額とする。
art-42-4/par-24/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-24/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-24/item-3
the amount listed in Article 74, paragraph (1), item (ii) of the Corporation Tax Act is the amount of corporation tax calculated by applying the provisions of Part II, Chapter I, Section 2 of that Act and the special tax credit provisions to the amount of income listed in item (i) of that paragraph;
machine translation, not official
**四** 法人税法第百四十四条の四第一項第三号若しくは第四号又は第二項第二号に掲げる金額は、同条第一項又は第二項に規定する期間を一事業年度とみなして同条第一項第一号若しくは第二号又は第二項第一号に掲げる国内源泉所得に係る所得の金額につき同法第三編第二章第二節（第百四十四条（同法第六十八条第三項の規定を準用する部分に限る。）を除く。）の規定及び特別税額控除規定を適用するものとした場合に計算される法人税の額とする。
art-42-4/par-24/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-24/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-24/item-4
the amount listed in Article 144-4, paragraph (1), item (iii) or (iv) or paragraph (2), item (ii) of the Corporation Tax Act is the amount of corporation tax that would be calculated if the period prescribed in paragraph (1) or (2) of that Article were deemed to be one business year and the provisions of Part III, Chapter II, Section 2 of that Act (excluding Article 144 (limited to the part that applies mutatis mutandis the provisions of Article 68, paragraph (3) of that Act)) and the special tax credit provisions were to be applied to the amount of income pertaining to domestic source income listed in paragraph (1), item (i) or (ii) or paragraph (2), item (i) of that Article;
machine translation, not official
**五** 法人税法第百四十四条の六第一項第三号若しくは第四号又は第二項第二号に掲げる金額は、同条第一項第一号若しくは第二号又は第二項第一号に掲げる国内源泉所得に係る所得の金額につき同法第三編第二章第二節の規定及び特別税額控除規定を適用して計算した法人税の額とする。
art-42-4/par-24/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-24/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-24/item-5
the amount listed in Article 144-6, paragraph (1), item (iii) or (iv) or paragraph (2), item (ii) of the Corporation Tax Act is the amount of corporation tax calculated by applying the provisions of Part III, Chapter II, Section 2 of that Act and the special tax credit provisions to the amount of income pertaining to domestic source income listed in paragraph (1), item (i) or (ii) or paragraph (2), item (i) of that Article.
machine translation, not official
**第二十五項** 第八項第六号ロ又は第七号の規定の適用がある場合における法人税法第六十七条及び第六十九条の規定の適用については、同法第六十七条第一項中「前条第一項、第二項及び第六項並びに第六十九条第十九項（外国税額の控除）（同条第二十三項において準用する場合を含む。第三項において同じ。）」とあるのは「租税特別措置法第四十二条の四第八項第六号ロ及び第七号（試験研究を行つた場合の法人税額の特別控除）」と、同条第三項中「前条第一項、第二項及び第六項並びに第六十九条第十九項」とあるのは「租税特別措置法第四十二条の四第八項第六号ロ及び第七号」と、同法第六十九条第十九項中「第六十六条第一項から第三項まで及び第六項」とあるのは「租税特別措置法第四十二条の四第八項第六号ロ及び第七号（試験研究を行つた場合の法人税額の特別控除）」とする。
art-42-4/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-25 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-25
With regard to the application of the provisions of Articles 67 and 69 of the Corporation Tax Act where the provisions of paragraph (8), item (vi), (b) or item (vii) apply, the phrase "paragraphs (1), (2) and (6) of the preceding Article and Article 69, paragraph (19) (Foreign Tax Credit) (including as applied mutatis mutandis pursuant to paragraph (23) of that Article; the same applies in paragraph (3))" in Article 67, paragraph (1) of that Act is deemed to be replaced with "Article 42-4, paragraph (8), item (vi), (b) and item (vii) of the Act on Special Measures Concerning Taxation (Special Corporation Tax Credit Where Experimental Research Is Conducted)", the phrase "paragraphs (1), (2) and (6) of the preceding Article and Article 69, paragraph (19)" in paragraph (3) of that Article with "Article 42-4, paragraph (8), item (vi), (b) and item (vii) of the Act on Special Measures Concerning Taxation", and the phrase "Article 66, paragraphs (1) through (3) and (6)" in Article 69, paragraph (19) of that Act with "Article 42-4, paragraph (8), item (vi), (b) and item (vii) of the Act on Special Measures Concerning Taxation (Special Corporation Tax Credit Where Experimental Research Is Conducted)".
machine translation, not official
**第二十六項** 第八項第六号ロ又は第七号の規定の適用がある場合における法人税法第二編第一章（第二節を除く。）の規定の適用については、同法第七十四条第一項第二号に掲げる金額は、同項第一号に掲げる所得の金額につき同節の規定並びに第八項第六号ロ及び第七号の規定を適用して計算した法人税の額とする。
art-42-4/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-26 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-26
With regard to the application of the provisions of Part II, Chapter I (excluding Section 2) of the Corporation Tax Act where the provisions of paragraph (8), item (vi), (b) or item (vii) apply, the amount listed in Article 74, paragraph (1), item (ii) of that Act is the amount of corporation tax calculated by applying the provisions of that Section and the provisions of paragraph (8), item (vi), (b) and item (vii) to the amount of income listed in item (i) of that paragraph.
machine translation, not official
**第二十七項** 第十九項から前項までに定めるもののほか、第一項、第四項又は第七項の規定の適用を受けようとする法人が合併法人、分割法人若しくは分割承継法人、現物出資法人若しくは被現物出資法人又は現物分配法人若しくは被現物分配法人である場合における比較試験研究費の額の計算、第八項第六号ロ又は第七号の規定の適用がある場合における法人税法第二編第一章第三節の規定による申告又は還付の特例その他同法及び地方法人税法の規定の適用に関する事項その他第一項から第十八項までの規定の適用に関し必要な事項は、政令で定める。
art-42-4/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-27 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-27
Beyond what is provided for in paragraph (19) through the preceding paragraph, the calculation of the amount of comparative experiment and research expenses in the case where the corporation seeking the application of the provisions of paragraph (1), (4) or (7) is a merging corporation, a splitting corporation or a succeeding corporation in a company split, a corporation making a capital contribution in kind or a corporation receiving a capital contribution in kind, or a corporation making a distribution in kind or a corporation receiving a distribution in kind, matters concerning special provisions on filing returns or refunds under the provisions of Part II, Chapter I, Section 3 of the Corporation Tax Act and other matters concerning the application of the provisions of that Act and the Local Corporation Tax Act in the case where the provisions of paragraph (8), item (vi), (b) or item (vii) apply, and other necessary matters concerning the application of the provisions of paragraphs (1) through (18) are specified by Cabinet Order.
machine translation, not official
### 第四十二条の四の二（特別試験研究を行つた場合の法人税額の特別控除） — Special Corporation Tax Credit Where Special Experimental Research Is Conducted
caption: machine translation, not official
art-42-4-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2 · https://japanlaw.org/l/332AC0000000026/art-42-4-2
**第一項** 青色申告書を提出する法人の各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において、特別試験研究費の額（当該事業年度において前条第一項又は第四項の規定の適用を受ける場合には、これらの規定により当該事業年度の所得に対する調整前法人税額から控除する金額の計算の基礎となつた特別試験研究費の額を除く。）がある場合には、当該法人の当該事業年度の所得に対する調整前法人税額から、次に掲げる金額の合計額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該税額控除限度額が、当該法人の当該事業年度の所得に対する調整前法人税額の百分の十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の十に相当する金額を限度とする。
art-42-4-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-1
If a corporation that files a blue return has an amount of special experimental research expenses for a business year (excluding a business year that includes the date of dissolution (excluding dissolution due to a merger) and each business year during liquidation) (if the provisions of paragraph (1) or (4) of the preceding Article are applied in that business year, excluding the amount of special experimental research expenses that served as the basis for the calculation of the amount to be deducted from the corporation tax before adjustment on income for that business year pursuant to those provisions), the sum of the following amounts (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted from the corporation tax before adjustment on the corporation's income for that business year. In this case, if the maximum tax credit exceeds the amount equivalent to 10 percent of the corporation tax before adjustment on the corporation's income for that business year, the amount to be deducted is limited to the amount equivalent to that 10 percent.
machine translation, not official
**一** 当該事業年度の控除対象特別試験研究費の額（当該事業年度において前条第一項又は第四項の規定の適用を受ける場合には、これらの規定により当該事業年度の所得に対する調整前法人税額から控除する金額の計算の基礎となつた控除対象特別試験研究費の額を除く。次号及び第三号において同じ。）のうち国の試験研究機関、大学その他これらに準ずる者（以下この号において「特別試験研究機関等」という。）と共同して行う試験研究又は特別試験研究機関等に委託する試験研究に係る試験研究費の額として政令で定める金額の百分の三十に相当する金額
art-42-4-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-1/item-1
the amount equivalent to 30 percent of the amount specified by Cabinet Order as the amount of experimental research expenses pertaining to experimental research conducted jointly with national experimental research institutions, universities, or other persons equivalent to them (hereinafter referred to as a "special experimental research institution, etc." in this item) or experimental research outsourced to a special experimental research institution, etc., out of the amount of credit-eligible special experimental research expenses for that business year (if the provisions of paragraph (1) or (4) of the preceding Article are applied in that business year, excluding the amount of credit-eligible special experimental research expenses that served as the basis for the calculation of the amount to be deducted from the corporation tax before adjustment on income for that business year pursuant to those provisions; the same applies in the following item and item (iii));
machine translation, not official
**二** 当該事業年度の控除対象特別試験研究費の額のうち他の者と共同して行う試験研究又は他の者に委託する試験研究であつて、革新的なもの又は国立研究開発法人その他これに準ずる者における研究開発の成果を実用化するために行うものに係る試験研究費の額として政令で定める金額の百分の二十五に相当する金額
art-42-4-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-1/item-2
the amount equivalent to 25 percent of the amount specified by Cabinet Order as the amount of experimental research expenses pertaining to experimental research conducted jointly with another person or experimental research outsourced to another person that is innovative or is conducted to put to practical use the results of research and development at a national research and development agency or another person equivalent thereto, out of the amount of credit-eligible special experimental research expenses for that business year;
machine translation, not official
**三** 当該事業年度の控除対象特別試験研究費の額のうち前二号に規定する政令で定める金額以外の金額の百分の二十に相当する金額
art-42-4-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-1/item-3
the amount equivalent to 20 percent of the amount, out of the amount of credit-eligible special experimental research expenses for that business year, other than the amounts specified by Cabinet Order prescribed in the preceding two items.
machine translation, not official
**第二項** 前条第八項（第八号から第十号まで及び第十二号から第十七号までを除く。）、第九項及び第十一項から第十八項までの規定は、通算法人に係る前項の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
前条第八項第一号 第一項、第四項又は前項 次条第一項
第一項中 同項中
「事業年度」と、第四項及び前項中「、解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く」とあるのは「を除く 、「事業年度
前条第八項第二号 第一項に 次条第一項に
限る。）又は当該通算法人の第四項に規定する事業年度（当該通算法人に係る通算親法人の同項に規定する事業年度終了の日に終了する事業年度に限る 限る
試験研究費の額が 特別試験研究費の額（次条第一項に規定する特別試験研究費の額をいう。以下この条において同じ。）が
第一項又は第四項の試験研究費の額 同項の特別試験研究費の額
前条第八項第三号 第一項の税額控除限度額又は第四項の中小企業者等税額控除限度額 次条第一項の税額控除限度額
前条第八項第三号イ 控除対象試験研究費の額 控除対象特別試験研究費の額（次条第一項第一号に規定する控除対象特別試験研究費の額をいう。以下この条において同じ。）
に、次に掲げる場合の区分に応じそれぞれ次に定める割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、それぞれ次に定める割合が百分の十を超えるときは百分の十とする。）を乗じて計算した金額（第四項の規定の適用を受ける場合には のうち同号に規定する政令で定める金額の百分の三十に相当する金額
の百分の十二に相当する金額） のうち同項第二号に規定する政令で定める金額の百分の二十五に相当する金額並びに当該合計額のうち同項第一号及び第二号に規定する政令で定める金額以外の金額の百分の二十に相当する金額の合計額
前条第八項第三号ロ 百分の二十五 百分の十
前条第八項第四号 の試験研究費の額 の特別試験研究費の額
の控除対象試験研究費の額 の控除対象特別試験研究費の額
前条第八項第七号 百分の二十五 百分の十
前条第八項第十一号 第一項後段及び第四項後段 次条第一項後段
前条第九項 の試験研究費の額 の特別試験研究費の額
係る第一項又は第四項 係る次条第一項
第二十一項 同条第四項
、第一項又は第四項 、同条第一項
控除対象試験研究費の額 控除対象特別試験研究費の額
前条第十一項 の試験研究費の額 の特別試験研究費の額
控除対象試験研究費の額 控除対象特別試験研究費の額
前条第十二項 ）が第一項又は第四項 ）が次条第一項
これらの規定 同項
第一項又は第四項に 同条第一項に
事業年度が第一項又は第四項 事業年度が同条第一項
前条第十二項第一号 百分の二十五に相当する金額（次に掲げる場合に該当する場合には、それぞれ次に定める金額を加算した金額） 百分の十に相当する金額
前条第十二項第二号 第一項の控除上限額又は第四項若しくは第七項の中小企業者等控除上限額 次条第一項に規定する百分の十に相当する金額
前条第十四項 の第一項又は第四項 の次条第一項
これらの規定 同項
おける第一項又は第四項 おける同条第一項
次条第二項又は第四十二条の五第三項第二号 第四十二条の五第三項第二号
art-42-4-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-2
The provisions of paragraph (8) (excluding items (viii) through (x) and items (xii) through (xvii)), paragraph (9) and paragraphs (11) through (18) of the preceding Article apply mutatis mutandis to the application of the provisions of the preceding paragraph to a group tax sharing corporation. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (8), item (i) of the preceding Article paragraph (1), paragraph (4) or the preceding paragraph paragraph (1) of the following Article
in paragraph (1) in that paragraph
'business year', and the phrase 'a business year for which the provisions of paragraph (1) are applied, a business year that includes the date of dissolution (excluding dissolution due to a merger), and each business year during liquidation' in paragraph (4) and the preceding paragraph is deemed to be replaced with 'a business year for which the provisions of paragraph (1) are applied 'business year
Paragraph (8), item (ii) of the preceding Article prescribed in paragraph (1) prescribed in paragraph (1) of the following Article
limited to a business year ending on the date of the end of the business year prescribed in that paragraph of the group tax sharing parent corporation pertaining to the group tax sharing corporation) or the business year of the group tax sharing corporation prescribed in paragraph (4) (limited to a business year ending on the date of the end of the business year prescribed in that paragraph of the group tax sharing parent corporation pertaining to the group tax sharing corporation limited to a business year ending on the date of the end of the business year prescribed in that paragraph of the group tax sharing parent corporation pertaining to the group tax sharing corporation
an amount of experimental research expenses an amount of special experimental research expenses (meaning the amount of special experimental research expenses prescribed in paragraph (1) of the following Article; the same applies hereinafter in this Article)
the amount of experimental research expenses under paragraph (1) or (4) the amount of special experimental research expenses under that paragraph
Paragraph (8), item (iii) of the preceding Article the maximum tax credit under paragraph (1) or the maximum credit for small and medium sized enterprises, etc. under paragraph (4) the maximum tax credit under paragraph (1) of the following Article
Paragraph (8), item (iii), (a) of the preceding Article amount of credit-eligible experimental research expenses amount of credit-eligible special experimental research expenses (meaning the amount of credit-eligible special experimental research expenses prescribed in paragraph (1), item (i) of the following Article; the same applies hereinafter in this Article)
by the rate specified in each of the following according to the category of case listed therein (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate specified below exceeds 10 percent, 10 percent) (if the provisions of paragraph (4) are applied, out of which, the amount equivalent to 30 percent of the amount specified by Cabinet Order prescribed in that item
the amount equivalent to 12 percent of that sum) out of which, the amount equivalent to 25 percent of the amount specified by Cabinet Order prescribed in item (ii) of that paragraph, and the amount equivalent to 20 percent of the amount out of that sum other than the amounts specified by Cabinet Order prescribed in items (i) and (ii) of that paragraph, all added together
Paragraph (8), item (iii), (b) of the preceding Article 25 percent 10 percent
Paragraph (8), item (iv) of the preceding Article amount of experimental research expenses for amount of special experimental research expenses for
amount of credit-eligible experimental research expenses or the corporation tax amount of credit-eligible special experimental research expenses or the corporation tax
Paragraph (8), item (vii) of the preceding Article 25 percent 10 percent
Paragraph (8), item (xi) of the preceding Article the second sentence of paragraph (1) and the second sentence of paragraph (4) the second sentence of paragraph (1) of the following Article
Paragraph (9) of the preceding Article amount of experimental research expenses amount of special experimental research expenses
paragraph (1) or (4) pertaining to paragraph (1) of the following Article pertaining to
paragraph (21) paragraph (4) of that Article
pursuant to the provisions of paragraph (1) or (4) pursuant to the provisions of paragraph (1) of that Article
amount of credit-eligible experimental research expenses amount of credit-eligible special experimental research expenses
Paragraph (11) of the preceding Article amount of experimental research expenses amount of special experimental research expenses
amount of credit-eligible experimental research expenses amount of credit-eligible special experimental research expenses
Paragraph (12) of the preceding Article seeks the application of the provisions of paragraph (1) or (4) seeks the application of the provisions of paragraph (1) of the following Article
those provisions that paragraph
prescribed in paragraph (1) or (4) prescribed in paragraph (1) of that Article
a business year for which the provisions of paragraph (1) or (4) were applied a business year for which the provisions of paragraph (1) of that Article were applied
Paragraph (12), item (i) of the preceding Article the amount equivalent to 25 percent (if the case falls under any of the following cases, the amount obtained by adding the amount specified in each of the following) the amount equivalent to 10 percent
Paragraph (12), item (ii) of the preceding Article the upper limit of the credit under paragraph (1) or the upper limit of the credit for small and medium sized enterprises, etc. under paragraph (4) or (7) the amount equivalent to 10 percent prescribed in paragraph (1) of the following Article
Paragraph (14) of the preceding Article for which the provisions of paragraph (1) or (4) were applied for which the provisions of paragraph (1) of the following Article were applied
those provisions that paragraph
the application of the provisions of paragraph (1) or (4) in the application of the provisions of paragraph (1) of that Article in
paragraph (2) of the following Article or Article 42-5, paragraph (3), item (ii) Article 42-5, paragraph (3), item (ii)
machine translation, not official
**第三項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-42-4-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-3
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特別試験研究費の額 試験研究費の額のうち国の試験研究機関、大学その他の者と共同して行う試験研究、国の試験研究機関、大学その他の者に委託する試験研究、中小企業者からその有する知的財産権（知的財産基本法第二条第二項に規定する知的財産権及び外国におけるこれに相当するものをいう。）の設定又は許諾を受けて行う試験研究、その用途に係る対象者が少数である医薬品に関する試験研究、高度専門知識等（専門的な知識、技術又は経験であつて高度のものをいう。）を有する者に対して人件費を支出して行う試験研究その他の政令で定める試験研究に係る試験研究費の額として政令で定めるものをいう。
art-42-4-2/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-3/item-1
amount of special experimental research expenses: The amount specified by Cabinet Order as the amount of experimental research expenses pertaining to experimental research conducted jointly with national experimental research institutions, universities or other persons, experimental research outsourced to national experimental research institutions, universities or other persons, experimental research conducted by receiving from a small and medium sized enterprise the establishment or licensing of intellectual property rights held by it (meaning intellectual property rights prescribed in Article 2, paragraph (2) of the Intellectual Property Basic Act and those equivalent thereto in foreign states), experimental research on pharmaceuticals for which the number of persons targeted by their use is small, experimental research conducted by paying personnel expenses to persons who have advanced expert knowledge, etc. (meaning expert knowledge, skills or experience at an advanced level), or other experimental research specified by Cabinet Order, out of the amount of experimental research expenses;
machine translation, not official
**二** 控除対象特別試験研究費の額 特別試験研究費の額のうち次に掲げる金額の合計額をいう。
art-42-4-2/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-3/item-2
amount of credit-eligible special experimental research expenses: The sum of the following amounts out of the amount of special experimental research expenses;
machine translation, not official
**イ** 国外委託試験研究に係る特別試験研究費の額の百分の五十（令和九年四月一日前に開始する事業年度（前項において準用する前条第八項第三号の通算法人の前項において準用する同条第八項第二号に規定する適用対象事業年度にあつては、当該通算法人に係る通算親法人の同日前に開始する事業年度終了の日に終了する当該通算法人の同号に規定する適用対象事業年度）にあつては百分の七十とし、同月一日から令和十年三月三十一日までの期間内に開始する事業年度（前項において準用する同条第八項第三号の通算法人の前項において準用する同条第八項第二号に規定する適用対象事業年度にあつては、当該通算法人に係る通算親法人の当該期間内に開始する事業年度終了の日に終了する当該通算法人の同号に規定する適用対象事業年度）にあつては百分の六十とする。）に相当する金額
art-42-4-2/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-3/item-2/sub-1
the amount equivalent to 50 percent of the amount of special experimental research expenses pertaining to overseas commissioned experimental research (70 percent for a business year that begins before April 1, 2027 (for a business year subject to application prescribed in paragraph (8), item (ii) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph of a group tax sharing corporation referred to in paragraph (8), item (iii) of that Article as applied mutatis mutandis pursuant to the preceding paragraph, the business year subject to application prescribed in that item of that group tax sharing corporation which ends at the end of a business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation that begins before that date), and 60 percent for a business year that begins within the period from April 1, 2027 to March 31, 2028 (for a business year subject to application prescribed in paragraph (8), item (ii) of that Article as applied mutatis mutandis pursuant to the preceding paragraph of a group tax sharing corporation referred to in paragraph (8), item (iii) of that Article as applied mutatis mutandis pursuant to the preceding paragraph, the business year subject to application prescribed in that item of that group tax sharing corporation which ends at the end of a business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation that begins within that period));
machine translation, not official
**ロ** 国外委託試験研究以外の試験研究に係る特別試験研究費の額
art-42-4-2/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-3/item-2/sub-2
the amount of special experimental research expenses pertaining to experimental research other than overseas commissioned experimental research.
machine translation, not official
**第四項** 第一項の規定は、確定申告書等（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる控除対象特別試験研究費の額、特別試験研究費の額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる控除対象特別試験研究費の額は、確定申告書等に添付された書類に記載された控除対象特別試験研究費の額を限度とする。
art-42-4-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-4
The provisions of paragraph (1) apply only if a document stating the amount of credit-eligible special experimental research expenses, the amount of special experimental research expenses, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the tax return, etc. (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the amount of credit-eligible special experimental research expenses serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the amount of credit-eligible special experimental research expenses stated in the document attached to the tax return, etc.
machine translation, not official
**第五項** 前条第二十三項及び第二十四項の規定は、第一項の規定又は第二項において準用する同条第十四項の規定の適用がある場合について準用する。この場合において、同条第二十三項中「第一項、第四項、第七項及び第十四項」とあるのは、「次条第一項及び同条第二項において準用する第十四項」と読み替えるものとする。
art-42-4-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-5
The provisions of paragraphs (23) and (24) of the preceding Article apply mutatis mutandis where the provisions of paragraph (1), or the provisions of paragraph (14) of that Article as applied mutatis mutandis pursuant to paragraph (2), are applied. In this case, the phrase "paragraphs (1), (4), (7) and (14)" in paragraph (23) of that Article is deemed to be replaced with "paragraph (1) of the following Article and paragraph (14) as applied mutatis mutandis pursuant to paragraph (2) of that Article".
machine translation, not official
**第六項** 前条第二十五項及び第二十六項の規定は、第二項において準用する同条第八項第六号ロ又は第七号の規定の適用がある場合について準用する。この場合において、同条第二十五項中「第四十二条の四第八項第六号ロ及び第七号（」とあるのは「第四十二条の四の二第二項（特別試験研究を行つた場合の法人税額の特別控除）において準用する同法第四十二条の四第八項第六号ロ及び第七号（」と、「第四十二条の四第八項第六号ロ及び第七号」」とあるのは「第四十二条の四の二第二項において準用する同法第四十二条の四第八項第六号ロ及び第七号」」と、同条第二十六項中「並びに」とあるのは「並びに次条第二項において準用する」と読み替えるものとする。
art-42-4-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-6
The provisions of paragraphs (25) and (26) of the preceding Article apply mutatis mutandis where the provisions of paragraph (8), item (vi), (b) or item (vii) of that Article as applied mutatis mutandis pursuant to paragraph (2) are applied. In this case, the phrase "Article 42-4, paragraph (8), item (vi), (b) and item (vii) (" in paragraph (25) of that Article is deemed to be replaced with "Article 42-4, paragraph (8), item (vi), (b) and item (vii) of that Act as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) (Special Corporation Tax Credit Where Special Experimental Research Is Conducted) (", the phrase "Article 42-4, paragraph (8), item (vi), (b) and item (vii)'" is deemed to be replaced with "Article 42-4, paragraph (8), item (vi), (b) and item (vii) of that Act as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2)'", and the phrase "and" in paragraph (26) of that Article is deemed to be replaced with "and, as applied mutatis mutandis pursuant to paragraph (2) of the following Article,".
machine translation, not official
**第七項** 第三項から前項までに定めるもののほか、第二項において準用する前条第八項第六号ロ又は第七号の規定の適用がある場合における法人税法第二編第一章第三節の規定による申告又は還付の特例その他同法及び地方法人税法の規定の適用に関する事項その他第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-42-4-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-7
Beyond what is provided for in paragraph (3) through the preceding paragraph, matters concerning special provisions on returns or refunds under the provisions of Part II, Chapter I, Section 3 of the Corporation Tax Act and other matters concerning the application of the provisions of that Act and the Local Corporation Tax Act where the provisions of paragraph (8), item (vi), (b) or item (vii) of the preceding Article as applied mutatis mutandis pursuant to paragraph (2) are applied, and other necessary matters concerning the application of the provisions of paragraphs (1) and (2), are specified by Cabinet Order.
machine translation, not official
### 第四十二条の五 〔削除 / repealed〕
art-42-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-5 · https://japanlaw.org/l/332AC0000000026/art-42-5
**第一項** 削除
art-42-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-5/par-1
no English for this paragraph
### 第四十二条の六（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除） — Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
caption: machine translation, not official
art-42-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-6 · https://japanlaw.org/l/332AC0000000026/art-42-6
**第一項** 中小企業者（政令で定める中小企業者に該当する法人をいう。）のうち第四十二条の四第十九項第八号に規定する適用除外事業者及び同項第八号の二に規定する通算適用除外事業者のいずれにも該当しないもの又は同項第九号に規定する農業協同組合等若しくは商店街振興組合で、青色申告書を提出するもの（第四十二条の十二の四第一項に規定する特定認定を受けた同項に規定する特定事業者等に該当するもののうち当該特定認定に係る同項に規定する特定経営力向上計画に同項第二号に掲げる減価償却資産が記載されているものを除く。以下この条において「中小企業者等」という。）が、平成十年六月一日から令和九年三月三十一日までの期間（次項において「指定期間」という。）内に、次に掲げる減価償却資産（第一号から第三号までに掲げる減価償却資産にあつては政令で定める規模のものに限るものとし、匿名組合契約その他これに類する契約として政令で定める契約の目的である事業の用に供するものを除く。以下この条において「特定機械装置等」という。）でその製作の後事業の用に供されたことのないものを取得し、又は特定機械装置等を製作して、これを国内にある当該中小企業者等の営む製造業、建設業その他政令で定める事業の用（第五号に規定する事業を営む法人で政令で定めるもの以外の法人の貸付けの用を除く。以下この条において「指定事業の用」という。）に供した場合には、その指定事業の用に供した日を含む事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。次項及び第八項において「供用年度」という。）の当該特定機械装置等に係る償却費として損金の額に算入する金額の限度額（以下この節において「償却限度額」という。）は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該特定機械装置等の普通償却限度額（同条第一項に規定する償却限度額又は同条第二項に規定する償却限度額に相当する金額をいう。以下この節において同じ。）と特別償却限度額（当該特定機械装置等の取得価額（第五号に掲げる減価償却資産にあつては、当該取得価額に政令で定める割合を乗じて計算した金額。次項において「基準取得価額」という。）の百分の三十に相当する金額をいう。）との合計額とする。
art-42-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-1
If a small and medium sized enterprise (meaning a corporation that falls under the category of small and medium sized enterprises specified by Cabinet Order) that falls under neither an excluded business operator prescribed in Article 42-4, paragraph (19), item (viii) nor a group tax sharing excluded business operator prescribed in item (viii)-2 of that paragraph, or an agricultural cooperative, etc. prescribed in item (ix) of that paragraph or a shopping district promotion association, that files a blue return (excluding one that falls under a specified business operator, etc. prescribed in Article 42-12-4, paragraph (1) that has obtained a specified certification prescribed in that paragraph and whose specified management improvement plan prescribed in that paragraph pertaining to that specified certification states depreciable assets listed in item (ii) of that paragraph; hereinafter referred to as a "small and medium sized enterprise, etc." in this Article), within the period from June 1, 1998 to March 31, 2027 (referred to as the "designated period" in the following paragraph), acquires any of the following depreciable assets (for the depreciable assets listed in items (i) through (iii), limited to those of a scale specified by Cabinet Order, and excluding those to be put to use for a business that is the object of a silent partnership agreement or any other contract specified by Cabinet Order as being similar thereto; hereinafter referred to as "specified machinery and equipment, etc." in this Article) that have not been put to use for business since their manufacture, or manufactures specified machinery and equipment, etc., and puts it to use in the manufacturing business, construction business or any other business specified by Cabinet Order that the small and medium sized enterprise, etc. conducts in Japan (excluding use for lending by a corporation other than a corporation conducting the business prescribed in item (v) that is specified by Cabinet Order; hereinafter referred to as "use in a designated business" in this Article), the maximum amount to be included in deductible expenses as the depreciation allowance for the specified machinery and equipment, etc. for the business year that includes the date on which it was put to use in a designated business (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation; referred to as the "business year of commencement of use" in the following paragraph and paragraph (8)) (hereinafter referred to as the "depreciation limit" in this Section) is, notwithstanding the provisions of Article 31, paragraph (1) or (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit of the specified machinery and equipment, etc. (meaning the amount equivalent to the depreciation limit prescribed in paragraph (1) of that Article or the depreciation limit prescribed in paragraph (2) of that Article; the same applies hereinafter in this Section) and its special depreciation limit (meaning the amount equivalent to 30 percent of the acquisition cost of the specified machinery and equipment, etc. (for the depreciable assets listed in item (v), the amount calculated by multiplying the acquisition cost by the rate specified by Cabinet Order; referred to as the "base acquisition cost" in the following paragraph)).
machine translation, not official
**一** 機械及び装置（その管理のおおむね全部を他の者に委託するものであることその他の政令で定める要件に該当するものを除く。）
art-42-6/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-1/item-1
machinery and equipment (excluding those that meet the requirements specified by Cabinet Order, such as that substantially all of their management is outsourced to another person);
machine translation, not official
**二** 工具（製品の品質管理の向上等に資するものとして財務省令で定めるものに限る。）
art-42-6/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-1/item-2
tools (limited to those specified by Order of the Ministry of Finance as contributing to the improvement of product quality control, etc.);
machine translation, not official
**三** ソフトウエア（政令で定めるものに限る。）
art-42-6/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-1/item-3
software (limited to that specified by Cabinet Order);
machine translation, not official
**四** 車両及び運搬具（貨物の運送の用に供される自動車で輸送の効率化等に資するものとして財務省令で定めるものに限る。）
art-42-6/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-1/item-4
vehicles and transport equipment (limited to motor vehicles used for the transport of cargo that are specified by Order of the Ministry of Finance as contributing to more efficient transport, etc.);
machine translation, not official
**五** 政令で定める海上運送業の用に供される船舶（輸送の効率化等に資するものとして政令で定める船舶にあつては、環境への負荷の状況が明らかにされた船舶として政令で定めるものに限る。）
art-42-6/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-1/item-5
ships used for a marine transportation business specified by Cabinet Order (for ships specified by Cabinet Order as contributing to more efficient transport, etc., limited to those specified by Cabinet Order as ships whose environmental impact has been made clear).
machine translation, not official
**第二項** 特定中小企業者等（中小企業者等のうち政令で定める法人以外の法人をいう。以下この項において同じ。）が、指定期間内に、特定機械装置等でその製作の後事業の用に供されたことのないものを取得し、又は特定機械装置等を製作して、これを国内にある当該特定中小企業者等の営む指定事業の用に供した場合において、当該特定機械装置等につき前項の規定の適用を受けないときは、供用年度の所得に対する調整前法人税額（第四十二条の四第十九項第二号に規定する調整前法人税額をいう。以下第四項までにおいて同じ。）からその指定事業の用に供した当該特定機械装置等の基準取得価額の合計額の百分の七に相当する金額（以下この項及び第四項において「税額控除限度額」という。）を控除する。この場合において、当該特定中小企業者等の供用年度における税額控除限度額が、当該特定中小企業者等の当該供用年度の所得に対する調整前法人税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-42-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-2
If a specified small and medium sized enterprise, etc. (meaning a small and medium sized enterprise, etc. other than a corporation specified by Cabinet Order; the same applies hereinafter in this paragraph), within the designated period, acquires specified machinery and equipment, etc. that have not been put to use for business since their manufacture, or manufactures specified machinery and equipment, etc., and puts it to use in a designated business conducted by the specified small and medium sized enterprise, etc. in Japan, and the provisions of the preceding paragraph are not applied to the specified machinery and equipment, etc., the amount equivalent to 7 percent of the total base acquisition cost of the specified machinery and equipment, etc. put to use in a designated business (hereinafter referred to as the "maximum tax credit" in this paragraph and paragraph (4)) is deducted from the corporation tax before adjustment on the income for the business year of commencement of use (meaning the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii); the same applies hereinafter through paragraph (4)). In this case, if the maximum tax credit of the specified small and medium sized enterprise, etc. for the business year of commencement of use exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the specified small and medium sized enterprise, etc. on the income for that business year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第三項** 青色申告書を提出する法人が、各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において繰越税額控除限度超過額を有する場合には、当該事業年度の所得に対する調整前法人税額から、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該法人の当該事業年度における繰越税額控除限度超過額が当該法人の当該事業年度の所得に対する調整前法人税額の百分の二十に相当する金額（当該事業年度においてその指定事業の用に供した特定機械装置等につき前項の規定により当該事業年度の所得に対する調整前法人税額から控除される金額又は第四十二条の十二の四第二項の規定により当該事業年度の所得に対する調整前法人税額から控除される金額がある場合には、これらの金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-42-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-3
If a corporation that files a blue return has a carried-over excess of the tax credit limit in a business year (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation), the amount equivalent to that carried-over excess of the tax credit limit is deducted from the corporation tax before adjustment on the income for that business year. In this case, if the carried-over excess of the tax credit limit of the corporation for that business year exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the corporation on the income for that business year (if there is an amount to be deducted from the corporation tax before adjustment on the income for that business year pursuant to the provisions of the preceding paragraph with respect to specified machinery and equipment, etc. put to use in a designated business in that business year, or an amount to be deducted from the corporation tax before adjustment on the income for that business year pursuant to the provisions of Article 42-12-4, paragraph (2), the remaining amount after deducting those amounts), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第四項** 前項に規定する繰越税額控除限度超過額とは、当該法人の当該事業年度開始の日前一年以内に開始した各事業年度（当該事業年度まで連続して青色申告書の提出をしている場合の各事業年度に限る。）における税額控除限度額のうち、第二項の規定による控除をしてもなお控除しきれない金額（既に前項の規定により当該各事業年度において調整前法人税額から控除された金額がある場合には、当該金額を控除した残額）の合計額をいう。
art-42-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-4
The carried-over excess of the tax credit limit prescribed in the preceding paragraph means the sum of the amounts, out of the maximum tax credit of the corporation for each business year that began within one year before the first day of the business year in question (limited to each business year in which the corporation has filed blue returns continuously up to that business year), that could not be fully deducted even after the deduction under paragraph (2) (if there is an amount already deducted from the corporation tax before adjustment in each such business year pursuant to the provisions of the preceding paragraph, the remaining amount after deducting that amount).
machine translation, not official
**第五項** 第一項の規定は、中小企業者等が所有権移転外リース取引（法人税法第六十四条の二第三項に規定するリース取引のうち所有権が移転しないものとして政令で定めるものをいう。以下この章において同じ。）により取得した特定機械装置等については、適用しない。
art-42-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-5
The provisions of paragraph (1) do not apply to specified machinery and equipment, etc. acquired by a small and medium sized enterprise, etc. through a lease transaction without transfer of ownership (meaning, among the lease transactions prescribed in Article 64-2, paragraph (3) of the Corporation Tax Act, those specified by Cabinet Order as not involving the transfer of ownership; the same applies hereinafter in this Chapter).
machine translation, not official
**第六項** 第一項の規定は、確定申告書等に特定機械装置等の償却限度額の計算に関する明細書の添付がある場合に限り、適用する。
art-42-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-6
The provisions of paragraph (1) apply only if the tax return, etc. has a written statement attached thereto concerning the calculation of the depreciation limit of the specified machinery and equipment, etc.
machine translation, not official
**第七項** 第二項の規定は、確定申告書等（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定機械装置等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる特定機械装置等の取得価額は、確定申告書等に添付された書類に記載された特定機械装置等の取得価額を限度とする。
art-42-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-7
The provisions of paragraph (2) apply only if a document stating the acquisition cost of the specified machinery and equipment, etc., the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the tax return, etc. (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the acquisition cost of the specified machinery and equipment, etc. serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the specified machinery and equipment, etc. stated in the document attached to the tax return, etc.
machine translation, not official
**第八項** 第三項の規定は、供用年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書に同項に規定する繰越税額控除限度超過額の明細書の添付がある場合で、かつ、同項の規定の適用を受けようとする事業年度の確定申告書等（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる同項に規定する繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-42-6/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-8
The provisions of paragraph (3) apply only if a written statement of the carried-over excess of the tax credit limit prescribed in that paragraph is attached to the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act for each business year from the business year of commencement of use onward, and a document stating the carried-over excess of the tax credit limit prescribed in that paragraph, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the tax return, etc. for the business year for which the application of the provisions of that paragraph is sought (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph).
machine translation, not official
**第九項** 第四十二条の四第二十三項及び第二十四項の規定は、第二項又は第三項の規定の適用がある場合について準用する。この場合において、同条第二十三項中「第一項、第四項、第七項及び第十四項」とあるのは、「第四十二条の六第二項及び第三項」と読み替えるものとする。
art-42-6/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-9
The provisions of Article 42-4, paragraphs (23) and (24) apply mutatis mutandis where the provisions of paragraph (2) or (3) are applied. In this case, the phrase "paragraphs (1), (4), (7) and (14)" in paragraph (23) of that Article is deemed to be replaced with "Article 42-6, paragraphs (2) and (3)".
machine translation, not official
**第十項** 第五項から前項までに定めるもののほか、第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。
art-42-6/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-10
Beyond what is provided for in paragraph (5) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.
machine translation, not official
### 第四十二条の七から第四十二条の八まで 〔削除 / repealed〕
art-42-7-to-42-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-7-to-42-8 · https://japanlaw.org/l/332AC0000000026/art-42-7-to-42-8
**第一項** 削除
art-42-7-to-42-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-7-to-42-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-7-to-42-8/par-1
no English for this paragraph
### 第四十二条の九（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除） — Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa
caption: machine translation, not official
art-42-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-9 · https://japanlaw.org/l/332AC0000000026/art-42-9
**第一項** 青色申告書を提出する法人で次の表の各号の第一欄に掲げる事業者に該当するものが、平成十四年四月一日から令和九年三月三十一日までの期間のうち政令で定める期間内に、当該各号の第二欄に掲げる区域内において当該各号の第三欄に掲げる事業の用に供する設備で政令で定める規模のものの新設又は増設をする場合において、当該新設若しくは増設に係る当該各号の第四欄に掲げる減価償却資産のうち当該区域の振興に資するものとして政令で定めるもの（同表の他の号の規定の適用を受けるものを除く。以下この条において「工業用機械等」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は工業用機械等を製作し、若しくは建設して、これを当該区域内において当該法人の当該事業の用に供したときは、その事業の用に供した日を含む事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。以下この項及び第五項において「供用年度」という。）の所得に対する調整前法人税額（第四十二条の四第十九項第二号に規定する調整前法人税額をいう。以下第三項までにおいて同じ。）からその事業の用に供した当該工業用機械等の取得価額（一の生産等設備を構成するものの取得価額の合計額が二十億円を超える場合には、二十億円に当該工業用機械等の取得価額が当該一の生産等設備を構成する工業用機械等の取得価額の合計額のうちに占める割合を乗じて計算した金額）の百分の十五（建物及びその附属設備並びに構築物については、百分の八）に相当する金額の合計額（以下この項及び第三項において「税額控除限度額」という。）を控除する。この場合において、当該法人の供用年度における税額控除限度額が、当該法人の当該供用年度の所得に対する調整前法人税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
事業者 区域 事業 資産
一 沖縄振興特別措置法第八条第一項に規定する認定事業者 同法第七条第一項に規定する提出観光地形成促進計画に定められた同法第六条第二項第二号に規定する観光地形成促進地域の区域 同法第八条第一項に規定する特定民間観光関連施設の設置又は運営に関する事業 当該特定民間観光関連施設に含まれる機械及び装置、建物及びその附属設備並びに構築物のうち、政令で定めるもの
二 沖縄振興特別措置法第三十一条第一項に規定する認定事業者 同法第二十九条第一項に規定する提出情報通信産業振興計画に定められた同法第二十八条第二項第二号に規定する情報通信産業振興地域の区域 電気通信業その他政令で定める事業 機械及び装置、器具及び備品（財務省令で定めるものに限る。）、政令で定める建物及びその附属設備並びに政令で定める構築物
三 沖縄振興特別措置法第三十六条に規定する認定事業者 同法第三十五条の二第一項に規定する提出産業イノベーション促進計画に定められた同法第三十五条第二項第二号に規定する産業イノベーション促進地域の区域 製造業その他政令で定める事業 機械及び装置、器具及び備品、建物及びその附属設備並びに構築物のうち、政令で定めるもの
四 沖縄振興特別措置法第五十条第一項に規定する認定事業者 同法第四十二条第一項に規定する提出国際物流拠点産業集積計画に定められた同法第四十一条第二項第二号に規定する国際物流拠点産業集積地域の区域 製造業その他政令で定める事業 機械及び装置並びに工場用の建物その他政令で定める建物及びその附属設備
五 沖縄振興特別措置法第五十七条第一項に規定する認定事業者 同法第五十五条第一項の規定により経済金融活性化特別地区として指定された地区（同条第四項又は第五項の規定により変更があつたときは、その変更後の地区）の区域 同法第五十五条の二第九項に規定する認定経済金融活性化計画に定められた同条第二項第二号に規定する特定経済金融活性化産業に属する事業 機械及び装置、器具及び備品（財務省令で定めるものに限る。）並びに建物及びその附属設備
art-42-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-1
If a corporation that files a blue return and that falls under the business operator listed in column 1 of any item of the following table, within the period specified by Cabinet Order out of the period from April 1, 2002 to March 31, 2027, newly establishes or expands facilities of a scale specified by Cabinet Order to be put to use for the business listed in column 3 of that item within the area listed in column 2 of that item, and acquires, out of the depreciable assets listed in column 4 of that item that pertain to the new establishment or expansion, those specified by Cabinet Order as contributing to the promotion of that area (excluding those to which the provisions of any other item of that table are applied; hereinafter referred to as "industrial machinery, etc." in this Article) that have not been put to use for business since their manufacture or construction, or manufactures or constructs industrial machinery, etc., and puts them to use for that business of the corporation within that area, the sum of the amounts equivalent to 15 percent (8 percent for buildings and their associated facilities, and structures) of the acquisition cost of the industrial machinery, etc. put to use for that business (if the total acquisition cost of those constituting a single set of production or similar equipment exceeds 2 billion yen, the amount calculated by multiplying 2 billion yen by the ratio of the acquisition cost of the industrial machinery, etc. to the total acquisition cost of the industrial machinery, etc. constituting that single set of production or similar equipment) (hereinafter referred to as the "maximum tax credit" in this paragraph and paragraph (3)) is deducted from the corporation tax before adjustment (meaning the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii); the same applies hereinafter through paragraph (3)) on the income for the business year that includes the date on which they were put to use for that business (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation; hereinafter referred to as the "business year of commencement of use" in this paragraph and paragraph (5)). In this case, if the maximum tax credit of the corporation for the business year of commencement of use exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the corporation on the income for that business year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
Business operator Area Business Assets
(i) Certified business operator prescribed in Article 8, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa The area of the tourism destination formation promotion area prescribed in Article 6, paragraph (2), item (ii) of that Act, specified in the submitted tourism destination formation promotion plan prescribed in Article 7, paragraph (1) of that Act Business concerning the installation or operation of specified private tourism-related facilities prescribed in Article 8, paragraph (1) of that Act Machinery and equipment, buildings and their associated facilities, and structures included in those specified private tourism-related facilities, which are specified by Cabinet Order
(ii) Certified business operator prescribed in Article 31, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa The area of the information and communications industry promotion area prescribed in Article 28, paragraph (2), item (ii) of that Act, specified in the submitted information and communications industry promotion plan prescribed in Article 29, paragraph (1) of that Act Telecommunications business or any other business specified by Cabinet Order Machinery and equipment, furniture and fixtures (limited to those specified by Order of the Ministry of Finance), buildings and their associated facilities specified by Cabinet Order, and structures specified by Cabinet Order
(iii) Certified business operator prescribed in Article 36 of the Act on Special Measures for the Promotion and Development of Okinawa The area of the industrial innovation promotion area prescribed in Article 35, paragraph (2), item (ii) of that Act, specified in the submitted industrial innovation promotion plan prescribed in Article 35-2, paragraph (1) of that Act Manufacturing or any other business specified by Cabinet Order Machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures, which are specified by Cabinet Order
(iv) Certified business operator prescribed in Article 50, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa The area of the international logistics hub industrial cluster area prescribed in Article 41, paragraph (2), item (ii) of that Act, specified in the submitted international logistics hub industrial cluster plan prescribed in Article 42, paragraph (1) of that Act Manufacturing or any other business specified by Cabinet Order Machinery and equipment, and factory buildings and other buildings specified by Cabinet Order and their associated facilities
(v) Certified business operator prescribed in Article 57, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa The area of the district designated as a special zone for economic and financial revitalization pursuant to the provisions of Article 55, paragraph (1) of that Act (if it has been changed pursuant to the provisions of paragraph (4) or (5) of that Article, the district after the change) Business belonging to a specified economic and financial revitalization industry prescribed in Article 55-2, paragraph (2), item (ii) of that Act, specified in the certified economic and financial revitalization plan prescribed in paragraph (9) of that Article Machinery and equipment, furniture and fixtures (limited to those specified by Order of the Ministry of Finance), and buildings and their associated facilities
machine translation, not official
**第二項** 青色申告書を提出する法人で各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）終了の日において前項の表の各号の第一欄に掲げる事業者に該当するものが、当該事業年度において繰越税額控除限度超過額を有する場合には、当該事業年度の所得に対する調整前法人税額から、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該法人の当該事業年度における繰越税額控除限度超過額が当該法人の当該事業年度の所得に対する調整前法人税額の百分の二十に相当する金額（当該事業年度においてその事業の用に供した工業用機械等につき同項の規定により当該事業年度の所得に対する調整前法人税額から控除される金額がある場合には、当該金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-42-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-2
If a corporation that files a blue return and that, at the end of a business year (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation), falls under the business operator listed in column 1 of any item of the table in the preceding paragraph has a carried-over excess of the tax credit limit in that business year, the amount equivalent to that carried-over excess of the tax credit limit is deducted from the corporation tax before adjustment on the income for that business year. In this case, if the carried-over excess of the tax credit limit of the corporation for that business year exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the corporation on the income for that business year (if there is an amount to be deducted from the corporation tax before adjustment on the income for that business year pursuant to the provisions of that paragraph with respect to industrial machinery, etc. put to use for the business in that business year, the remaining amount after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第三項** 前項に規定する繰越税額控除限度超過額とは、当該法人の当該事業年度開始の日前四年以内に開始した各事業年度（当該事業年度まで連続して青色申告書の提出をしている場合の各事業年度に限る。）における税額控除限度額のうち、第一項の規定による控除をしてもなお控除しきれない金額（既に前項の規定により当該各事業年度において調整前法人税額から控除された金額がある場合には、当該金額を控除した残額）の合計額をいう。
art-42-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-3
The carried-over excess of the tax credit limit prescribed in the preceding paragraph means the sum of the amounts, out of the maximum tax credit of the corporation for each business year that began within four years before the first day of the business year in question (limited to each business year in which the corporation has filed blue returns continuously up to that business year), that could not be fully deducted even after the deduction under paragraph (1) (if there is an amount already deducted from the corporation tax before adjustment in each such business year pursuant to the provisions of the preceding paragraph, the remaining amount after deducting that amount).
machine translation, not official
**第四項** 第一項の規定は、確定申告書等（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる工業用機械等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる工業用機械等の取得価額は、確定申告書等に添付された書類に記載された工業用機械等の取得価額を限度とする。
art-42-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-4
The provisions of paragraph (1) apply only if a document stating the acquisition cost of the industrial machinery, etc., the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the tax return, etc. (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the acquisition cost of the industrial machinery, etc. serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the industrial machinery, etc. stated in the document attached to the tax return, etc.
machine translation, not official
**第五項** 第二項の規定は、供用年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書に同項に規定する繰越税額控除限度超過額の明細書の添付がある場合で、かつ、同項の規定の適用を受けようとする事業年度の確定申告書等（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる同項に規定する繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-42-9/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-5
The provisions of paragraph (2) apply only if a written statement of the carried-over excess of the tax credit limit prescribed in that paragraph is attached to the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act for each business year from the business year of commencement of use onward, and a document stating the carried-over excess of the tax credit limit prescribed in that paragraph, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the tax return, etc. for the business year for which the application of the provisions of that paragraph is sought (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph).
machine translation, not official
**第六項** 第四十二条の四第二十三項及び第二十四項の規定は、第一項又は第二項の規定の適用がある場合について準用する。この場合において、同条第二十三項中「第一項、第四項、第七項及び第十四項」とあるのは、「第四十二条の九第一項及び第二項」と読み替えるものとする。
art-42-9/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-6
The provisions of Article 42-4, paragraphs (23) and (24) apply mutatis mutandis where the provisions of paragraph (1) or (2) are applied. In this case, the phrase "paragraphs (1), (4), (7) and (14)" in paragraph (23) of that Article is deemed to be replaced with "Article 42-9, paragraphs (1) and (2)".
machine translation, not official
**第七項** 前三項に定めるもののほか、第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
art-42-9/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-9/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-7
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
machine translation, not official
### 第四十二条の十（国家戦略特別区域において機械等を取得した場合の特別償却又は法人税額の特別控除） — Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone
caption: machine translation, not official
art-42-10 · https://japanlaw.org/en/special-taxation-measures-act/art-42-10 · https://japanlaw.org/l/332AC0000000026/art-42-10
**第一項** 青色申告書を提出する法人で特定事業（国家戦略特別区域法第二十七条の二に規定する特定事業をいう。以下この項及び次項において同じ。）の同法第八条第二項第二号に規定する実施主体として同法第十一条第一項に規定する認定区域計画（以下この項において「認定区域計画」という。）に定められたもの（以下第三項までにおいて「実施法人」という。）が、同法附則第一条第一号に定める日から令和十年三月三十一日までの期間（次項において「指定期間」という。）内に、当該認定区域計画に係る同法第二条第一項に規定する国家戦略特別区域（以下この項及び次項において「国家戦略特別区域」という。）内において、当該国家戦略特別区域に係る当該実施法人の事業実施計画（認定区域計画に定められた特定事業の実施に関する計画として財務省令で定める計画をいう。以下この項及び次項において同じ。）に記載された機械及び装置、器具及び備品（専ら開発研究（新たな製品の製造又は新たな技術の発明に係る試験研究として政令で定めるものをいう。）の用に供されるものとして財務省令で定めるものに限る。）、建物及びその附属設備並びに構築物（政令で定める規模のものに限る。以下この条において「特定機械装置等」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は当該事業実施計画に記載された特定機械装置等を製作し、若しくは建設して、これを当該実施法人の特定事業の用に供した場合（継続的に実施されることが確保される特定事業として財務省令で定めるものの用に供する建物及びその附属設備以外のものを貸付けの用に供した場合を除く。次項において同じ。）には、その特定事業の用に供した日を含む事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。次項において「供用年度」という。）の当該特定機械装置等の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該特定機械装置等の普通償却限度額と特別償却限度額（次の各号に掲げる特定機械装置等の区分に応じ当該各号に定める金額をいう。）との合計額とする。
art-42-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-1
If a corporation that files a blue return and that is specified, in a certified zone plan prescribed in Article 11, paragraph (1) of the National Strategic Special Zones Act (hereinafter referred to as a "certified zone plan" in this paragraph), as the implementing entity prescribed in Article 8, paragraph (2), item (ii) of that Act for a specified business (meaning a specified business prescribed in Article 27-2 of that Act; the same applies hereinafter in this paragraph and the following paragraph) (hereinafter referred to as an "implementing corporation" through paragraph (3)), within the period from the date specified in Article 1, item (i) of the Supplementary Provisions of that Act to March 31, 2028 (referred to as the "designated period" in the following paragraph), acquires, within the National Strategic Special Zone prescribed in Article 2, paragraph (1) of that Act pertaining to that certified zone plan (hereinafter referred to as the "National Strategic Special Zone" in this paragraph and the following paragraph), machinery and equipment, furniture and fixtures (limited to those specified by Order of the Ministry of Finance as being used exclusively for development research (meaning experimental research specified by Cabinet Order as pertaining to the manufacture of new products or the invention of new technologies)), buildings and their associated facilities, and structures (limited to those of a scale specified by Cabinet Order; hereinafter referred to as "specified machinery and equipment, etc." in this Article) stated in the business implementation plan of the implementing corporation pertaining to that National Strategic Special Zone (meaning a plan specified by Order of the Ministry of Finance as a plan concerning the implementation of a specified business set forth in a certified zone plan; the same applies hereinafter in this paragraph and the following paragraph) that have not been put to use for business since their manufacture or construction, or manufactures or constructs specified machinery and equipment, etc. stated in that business implementation plan, and puts them to use for the specified business of the implementing corporation (excluding where those other than buildings and their associated facilities to be put to use for a specified business specified by Order of the Ministry of Finance as one whose continuous implementation is ensured are put to use for lending; the same applies in the following paragraph), the depreciation limit of the specified machinery and equipment, etc. for the business year that includes the date on which they were put to use for the specified business (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation; referred to as the "business year of commencement of use" in the following paragraph) is, notwithstanding the provisions of Article 31, paragraph (1) or (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit of the specified machinery and equipment, etc. and its special depreciation limit (meaning the amount specified in each of the following items according to the category of specified machinery and equipment, etc. listed in that item).
machine translation, not official
**一** 令和八年四月一日から令和十年三月三十一日までの間に取得又は製作若しくは建設をした特定機械装置等（令和八年三月三十一日以前に受けた特定事業の適切かつ確実な実施に関する確認として財務省令で定めるものに係る事業実施計画に同日において記載されている特定機械装置等を除く。） その取得価額の百分の四十（建物及びその附属設備並びに構築物については、百分の二十）に相当する金額
art-42-10/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-1/item-1
specified machinery and equipment, etc. acquired, manufactured or constructed during the period from April 1, 2026 to March 31, 2028 (excluding specified machinery and equipment, etc. stated, as of March 31, 2026, in a business implementation plan pertaining to a confirmation received on or before that date that is specified by Order of the Ministry of Finance as a confirmation concerning the appropriate and reliable implementation of a specified business): the amount equivalent to 40 percent (20 percent for buildings and their associated facilities, and structures) of its acquisition cost;
machine translation, not official
**二** 前号に掲げる特定機械装置等以外の特定機械装置等 その取得価額の百分の四十五（建物及びその附属設備並びに構築物については、百分の二十三）に相当する金額
art-42-10/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-1/item-2
specified machinery and equipment, etc. other than those listed in the preceding item: the amount equivalent to 45 percent (23 percent for buildings and their associated facilities, and structures) of its acquisition cost.
machine translation, not official
**第二項** 実施法人が、指定期間内に、国家戦略特別区域内において、当該国家戦略特別区域に係る当該実施法人の事業実施計画に記載された特定機械装置等でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は当該事業実施計画に記載された特定機械装置等を製作し、若しくは建設して、これを当該実施法人の特定事業の用に供した場合において、当該特定機械装置等につき前項の規定の適用を受けないときは、供用年度の所得に対する調整前法人税額（第四十二条の四第十九項第二号に規定する調整前法人税額をいう。以下この項において同じ。）からその特定事業の用に供した当該特定機械装置等の取得価額に次の各号に掲げる特定機械装置等の区分に応じ当該各号に定める割合を乗じて計算した金額の合計額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該実施法人の供用年度における税額控除限度額が、当該実施法人の当該供用年度の所得に対する調整前法人税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-42-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-2
If an implementing corporation, within the designated period, acquires, within the National Strategic Special Zone, specified machinery and equipment, etc. stated in the business implementation plan of the implementing corporation pertaining to that National Strategic Special Zone that have not been put to use for business since their manufacture or construction, or manufactures or constructs specified machinery and equipment, etc. stated in that business implementation plan, and puts them to use for the specified business of the implementing corporation, and the provisions of the preceding paragraph are not applied to the specified machinery and equipment, etc., the sum of the amounts calculated by multiplying the acquisition cost of the specified machinery and equipment, etc. put to use for the specified business by the rate specified in each of the following items according to the category of specified machinery and equipment, etc. listed in that item (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted from the corporation tax before adjustment on the income for the business year of commencement of use (meaning the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii); the same applies hereinafter in this paragraph). In this case, if the maximum tax credit of the implementing corporation for the business year of commencement of use exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the implementing corporation on the income for that business year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 前項第一号に掲げる特定機械装置等 百分の十二（建物及びその附属設備並びに構築物については、百分の六）
art-42-10/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-2/item-1
specified machinery and equipment, etc. listed in item (i) of the preceding paragraph: 12 percent (6 percent for buildings and their associated facilities, and structures);
machine translation, not official
**二** 前項第二号に掲げる特定機械装置等 百分の十四（建物及びその附属設備並びに構築物については、百分の七）
art-42-10/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-2/item-2
specified machinery and equipment, etc. listed in item (ii) of the preceding paragraph: 14 percent (7 percent for buildings and their associated facilities, and structures).
machine translation, not official
**第三項** 第一項の規定は、実施法人が所有権移転外リース取引により取得した特定機械装置等については、適用しない。
art-42-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-3
The provisions of paragraph (1) do not apply to specified machinery and equipment, etc. acquired by an implementing corporation through a lease transaction without transfer of ownership.
machine translation, not official
**第四項** 第一項の規定は、確定申告書等に特定機械装置等の償却限度額の計算に関する明細書の添付がある場合に限り、適用する。
art-42-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-4
The provisions of paragraph (1) apply only if the tax return, etc. has a written statement attached thereto concerning the calculation of the depreciation limit of the specified machinery and equipment, etc.
machine translation, not official
**第五項** 第二項の規定は、確定申告書等（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定機械装置等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる特定機械装置等の取得価額は、確定申告書等に添付された書類に記載された特定機械装置等の取得価額を限度とする。
art-42-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-5
The provisions of paragraph (2) apply only if a document stating the acquisition cost of the specified machinery and equipment, etc., the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the tax return, etc. (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the acquisition cost of the specified machinery and equipment, etc. serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the specified machinery and equipment, etc. stated in the document attached to the tax return, etc.
machine translation, not official
**第六項** 第四十二条の四第二十三項及び第二十四項の規定は、第二項の規定の適用がある場合について準用する。この場合において、同条第二十三項中「第一項、第四項、第七項及び第十四項」とあるのは、「第四十二条の十第二項」と読み替えるものとする。
art-42-10/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-6
The provisions of Article 42-4, paragraphs (23) and (24) apply mutatis mutandis where the provisions of paragraph (2) are applied. In this case, the phrase "paragraphs (1), (4), (7) and (14)" in paragraph (23) of that Article is deemed to be replaced with "Article 42-10, paragraph (2)".
machine translation, not official
**第七項** 第三項から前項までに定めるもののほか、第一項又は第二項の規定の適用に関し必要な事項は、政令で定める。
art-42-10/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-7
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) or (2) are specified by Cabinet Order.
machine translation, not official
### 第四十二条の十一（国際戦略総合特別区域において機械等を取得した場合の特別償却又は法人税額の特別控除） — Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. Is Acquired in an International Strategic Comprehensive Special Zone
caption: machine translation, not official
art-42-11 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11 · https://japanlaw.org/l/332AC0000000026/art-42-11
**第一項** 青色申告書を提出する法人で総合特別区域法第二十六条第一項に規定する指定法人に該当するもの（以下第三項までにおいて「指定法人」という。）が、同法の施行の日から令和十年三月三十一日までの期間（次項において「指定期間」という。）内に、同法第二条第一項に規定する国際戦略総合特別区域（以下この項及び次項において「国際戦略総合特別区域」という。）内において、当該国際戦略総合特別区域に係る当該指定法人の同法第十五条第一項に規定する認定国際戦略総合特別区域計画に適合する財務省令で定める計画（以下この項及び次項において「指定法人事業実施計画」という。）に記載された機械及び装置、器具及び備品（専ら開発研究（新たな製品の製造又は新たな技術の発明に係る試験研究として政令で定めるものをいう。）の用に供されるものとして財務省令で定めるものに限る。）、建物及びその附属設備並びに構築物（政令で定める規模のものに限る。以下この条において「特定機械装置等」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は当該指定法人事業実施計画に記載された特定機械装置等を製作し、若しくは建設して、これを当該指定法人の同法第二条第二項第二号イ又はロに掲げる事業（以下この項及び次項において「特定国際戦略事業」という。）の用に供した場合（貸付けの用に供した場合を除く。次項において同じ。）には、その特定国際戦略事業の用に供した日を含む事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。次項において「供用年度」という。）の当該特定機械装置等の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該特定機械装置等の普通償却限度額と特別償却限度額（次の各号に掲げる特定機械装置等の区分に応じ当該各号に定める金額をいう。）との合計額とする。
art-42-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-1
If a corporation that files a blue return and that falls under a designated corporation prescribed in Article 26, paragraph (1) of the Act on Comprehensive Special Zones (hereinafter referred to as a "designated corporation" through paragraph (3)), within the period from the date of enforcement of that Act to March 31, 2028 (referred to as the "designated period" in the following paragraph), acquires, within an International Strategic Comprehensive Special Zone prescribed in Article 2, paragraph (1) of that Act (hereinafter referred to as an "International Strategic Comprehensive Special Zone" in this paragraph and the following paragraph), machinery and equipment, furniture and fixtures (limited to those specified by Order of the Ministry of Finance as being used exclusively for development research (meaning experimental research specified by Cabinet Order as pertaining to the manufacture of new products or the invention of new technologies)), buildings and their associated facilities, and structures (limited to those of a scale specified by Cabinet Order; hereinafter referred to as "specified machinery and equipment, etc." in this Article) stated in a plan of the designated corporation, specified by Order of the Ministry of Finance, that conforms to the certified International Strategic Comprehensive Special Zone plan prescribed in Article 15, paragraph (1) of that Act pertaining to that International Strategic Comprehensive Special Zone (hereinafter referred to as a "designated corporation business implementation plan" in this paragraph and the following paragraph) that have not been put to use for business since their manufacture or construction, or manufactures or constructs specified machinery and equipment, etc. stated in that designated corporation business implementation plan, and puts them to use for the business of the designated corporation listed in Article 2, paragraph (2), item (ii), (a) or (b) of that Act (hereinafter referred to as a "specified international strategic business" in this paragraph and the following paragraph) (excluding where they are put to use for lending; the same applies in the following paragraph), the depreciation limit of the specified machinery and equipment, etc. for the business year that includes the date on which they were put to use for the specified international strategic business (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation; referred to as the "business year of commencement of use" in the following paragraph) is, notwithstanding the provisions of Article 31, paragraph (1) or (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit of the specified machinery and equipment, etc. and its special depreciation limit (meaning the amount specified in each of the following items according to the category of specified machinery and equipment, etc. listed in that item).
machine translation, not official
**一** 令和六年四月一日から令和十年三月三十一日までの間に取得又は製作若しくは建設をした特定機械装置等（令和六年三月三十一日以前に受けた総合特別区域法第二十六条第一項の規定による指定に係る指定法人事業実施計画に同日において記載されている特定機械装置等を除く。） その取得価額の百分の三十（建物及びその附属設備並びに構築物については、百分の十五）に相当する金額
art-42-11/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-1/item-1
specified machinery and equipment, etc. acquired, manufactured or constructed during the period from April 1, 2024 to March 31, 2028 (excluding specified machinery and equipment, etc. stated, as of March 31, 2024, in a designated corporation business implementation plan pertaining to a designation under the provisions of Article 26, paragraph (1) of the Act on Comprehensive Special Zones received on or before that date): the amount equivalent to 30 percent (15 percent for buildings and their associated facilities, and structures) of its acquisition cost;
machine translation, not official
**二** 前号に掲げる特定機械装置等以外の特定機械装置等 その取得価額の百分の三十四（建物及びその附属設備並びに構築物については、百分の十七）に相当する金額
art-42-11/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-1/item-2
specified machinery and equipment, etc. other than those listed in the preceding item: the amount equivalent to 34 percent (17 percent for buildings and their associated facilities, and structures) of its acquisition cost.
machine translation, not official
**第二項** 指定法人が、指定期間内に、国際戦略総合特別区域内において、当該国際戦略総合特別区域に係る当該指定法人の指定法人事業実施計画に記載された特定機械装置等でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は当該指定法人事業実施計画に記載された特定機械装置等を製作し、若しくは建設して、これを当該指定法人の特定国際戦略事業の用に供した場合において、当該特定機械装置等につき前項の規定の適用を受けないときは、供用年度の所得に対する調整前法人税額（第四十二条の四第十九項第二号に規定する調整前法人税額をいう。以下この項において同じ。）からその特定国際戦略事業の用に供した当該特定機械装置等の取得価額に次の各号に掲げる特定機械装置等の区分に応じ当該各号に定める割合を乗じて計算した金額の合計額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該指定法人の供用年度における税額控除限度額が、当該指定法人の当該供用年度の所得に対する調整前法人税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-42-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-2
If a designated corporation, within the designated period, acquires, within an International Strategic Comprehensive Special Zone, specified machinery and equipment, etc. stated in the designated corporation business implementation plan of the designated corporation pertaining to that International Strategic Comprehensive Special Zone that have not been put to use for business since their manufacture or construction, or manufactures or constructs specified machinery and equipment, etc. stated in that designated corporation business implementation plan, and puts them to use for the specified international strategic business of the designated corporation, and the provisions of the preceding paragraph are not applied to the specified machinery and equipment, etc., the sum of the amounts calculated by multiplying the acquisition cost of the specified machinery and equipment, etc. put to use for the specified international strategic business by the rate specified in each of the following items according to the category of specified machinery and equipment, etc. listed in that item (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted from the corporation tax before adjustment on the income for the business year of commencement of use (meaning the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii); the same applies hereinafter in this paragraph). In this case, if the maximum tax credit of the designated corporation for the business year of commencement of use exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the designated corporation on the income for that business year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 前項第一号に掲げる特定機械装置等 百分の八（建物及びその附属設備並びに構築物については、百分の四）
art-42-11/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-2/item-1
specified machinery and equipment, etc. listed in item (i) of the preceding paragraph: 8 percent (4 percent for buildings and their associated facilities, and structures);
machine translation, not official
**二** 前項第二号に掲げる特定機械装置等 百分の十（建物及びその附属設備並びに構築物については、百分の五）
art-42-11/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-2/item-2
specified machinery and equipment, etc. listed in item (ii) of the preceding paragraph: 10 percent (5 percent for buildings and their associated facilities, and structures).
machine translation, not official
**第三項** 第一項の規定は、指定法人が所有権移転外リース取引により取得した特定機械装置等については、適用しない。
art-42-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-3
The provisions of paragraph (1) do not apply to specified machinery and equipment, etc. acquired by a designated corporation through a lease transaction without transfer of ownership.
machine translation, not official
**第四項** 第一項及び第二項の規定は、次に掲げる規定の適用を受ける事業年度については、適用しない。
art-42-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-4
The provisions of paragraphs (1) and (2) do not apply for a business year for which any of the following provisions are applied:
machine translation, not official
**一** 前条第一項又は第二項の規定
art-42-11/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-4/item-1
the provisions of paragraph (1) or (2) of the preceding Article;
machine translation, not official
**二** 前条第一項の規定に係る第五十二条の二第一項又は第四項の規定
art-42-11/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-4/item-2
the provisions of Article 52-2, paragraph (1) or (4) pertaining to the provisions of paragraph (1) of the preceding Article;
machine translation, not official
**三** 前条第一項の規定に係る第五十二条の三第一項から第三項まで、第十一項又は第十二項の規定
art-42-11/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-4/item-3
the provisions of Article 52-3, paragraphs (1) through (3), (11) or (12) pertaining to the provisions of paragraph (1) of the preceding Article.
machine translation, not official
**第五項** 第一項の規定は、確定申告書等に特定機械装置等の償却限度額の計算に関する明細書の添付がある場合に限り、適用する。
art-42-11/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-5
The provisions of paragraph (1) apply only if the tax return, etc. has a written statement attached thereto concerning the calculation of the depreciation limit of the specified machinery and equipment, etc.
machine translation, not official
**第六項** 第二項の規定は、確定申告書等（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定機械装置等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる特定機械装置等の取得価額は、確定申告書等に添付された書類に記載された特定機械装置等の取得価額を限度とする。
art-42-11/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-6
The provisions of paragraph (2) apply only if a document stating the acquisition cost of the specified machinery and equipment, etc., the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the tax return, etc. (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the acquisition cost of the specified machinery and equipment, etc. serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the specified machinery and equipment, etc. stated in the document attached to the tax return, etc.
machine translation, not official
**第七項** 第四十二条の四第二十三項及び第二十四項の規定は、第二項の規定の適用がある場合について準用する。この場合において、同条第二十三項中「第一項、第四項、第七項及び第十四項」とあるのは、「第四十二条の十一第二項」と読み替えるものとする。
art-42-11/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-7
The provisions of Article 42-4, paragraphs (23) and (24) apply mutatis mutandis where the provisions of paragraph (2) are applied. In this case, the phrase "paragraphs (1), (4), (7) and (14)" in paragraph (23) of that Article is deemed to be replaced with "Article 42-11, paragraph (2)".
machine translation, not official
**第八項** 第三項から前項までに定めるもののほか、第一項又は第二項の規定の適用に関し必要な事項は、政令で定める。
art-42-11/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-8
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) or (2) are specified by Cabinet Order.
machine translation, not official
### 第四十二条の十一の二（地域経済牽引事業の促進区域内において特定事業用機械等を取得した場合の特別償却又は法人税額の特別控除） — Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects
caption: machine translation, not official
art-42-11-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2 · https://japanlaw.org/l/332AC0000000026/art-42-11-2
**第一項** 青色申告書を提出する法人で地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律第二十五条に規定する承認地域経済牽引事業者であるものが、企業立地の促進等による地域における産業集積の形成及び活性化に関する法律の一部を改正する法律（平成二十九年法律第四十七号）の施行の日から令和十年三月三十一日までの期間（次項において「指定期間」という。）内に、当該法人の行う同条に規定する承認地域経済牽引事業（以下この項及び次項において「承認地域経済牽引事業」という。）に係る地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律第四条第二項第一号に規定する促進区域（次項において「促進区域」という。）内において当該承認地域経済牽引事業に係る承認地域経済牽引事業計画（同法第十四条第二項に規定する承認地域経済牽引事業計画をいう。以下この項及び次項において同じ。）に従つて特定地域経済牽引事業施設等（承認地域経済牽引事業計画に定められた施設又は設備で、政令で定める規模のものをいう。以下この項及び次項において同じ。）の新設又は増設をする場合において、当該新設若しくは増設に係る特定地域経済牽引事業施設等を構成する機械及び装置、器具及び備品、建物及びその附属設備並びに構築物（以下この条において「特定事業用機械等」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は当該新設若しくは増設に係る特定事業用機械等を製作し、若しくは建設して、これを当該承認地域経済牽引事業の用に供したとき（貸付けの用に供した場合を除く。次項において同じ。）は、その承認地域経済牽引事業の用に供した日を含む事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度並びに第四十二条の十二の七第一項に規定する確認を受けた法人の同項に規定する特定生産性向上設備等の投資に関する計画の期間として財務省令で定める期間内の日を含む各事業年度を除く。次項において「供用年度」という。）の当該特定事業用機械等の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該特定事業用機械等の普通償却限度額と特別償却限度額（当該特定事業用機械等の取得価額（その特定事業用機械等に係る一の特定地域経済牽引事業施設等を構成する機械及び装置、器具及び備品、建物及びその附属設備並びに構築物の取得価額の合計額が八十億円を超える場合には、八十億円にその特定事業用機械等の取得価額が当該合計額のうちに占める割合を乗じて計算した金額。次項において「基準取得価額」という。）に次の各号に掲げる減価償却資産の区分に応じ当該各号に定める割合を乗じて計算した金額をいう。）との合計額とする。
art-42-11-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-1
If a corporation that files a blue return and that is an approved regional economy advancement business operator prescribed in Article 25 of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects, within the period from the date of enforcement of the Act Partially Amending the Act on the Formation and Vitalization of Industrial Clusters in Regions through the Promotion of Business Location, etc. (Act No. 47 of 2017) to March 31, 2028 (referred to as the "designated period" in the following paragraph), newly establishes or expands specified facilities, etc. for a regional economy advancement project (meaning facilities or equipment set forth in an approved regional economy advancement project plan, which are of a scale specified by Cabinet Order; the same applies hereinafter in this paragraph and the following paragraph) in accordance with the approved regional economy advancement project plan (meaning an approved regional economy advancement project plan prescribed in Article 14, paragraph (2) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects; the same applies hereinafter in this paragraph and the following paragraph) pertaining to an approved regional economy advancement project prescribed in Article 25 of that Act that the corporation conducts (hereinafter referred to as an "approved regional economy advancement project" in this paragraph and the following paragraph), within the promotion area prescribed in Article 4, paragraph (2), item (i) of that Act (referred to as the "promotion area" in the following paragraph) pertaining to that approved regional economy advancement project, and acquires machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures that constitute the specified facilities, etc. for a regional economy advancement project pertaining to the new establishment or expansion (hereinafter referred to as "machinery, etc. for specified business use" in this Article) that have not been put to use for business since their manufacture or construction, or manufactures or constructs machinery, etc. for specified business use pertaining to the new establishment or expansion, and puts it to use in the approved regional economy advancement project (excluding where it is put to use for lending; the same applies in the following paragraph), the depreciation limit of the machinery, etc. for specified business use for the business year that includes the date on which it was put to use in the approved regional economy advancement project (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation, and each business year that includes a day within the period specified by Order of the Ministry of Finance as the period of the plan for investment in specified productivity-improving equipment, etc. prescribed in Article 42-12-7, paragraph (1) of a corporation that has received the confirmation prescribed in that paragraph; referred to as the "business year of commencement of use" in the following paragraph) is, notwithstanding the provisions of Article 31, paragraph (1) or (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit of the machinery, etc. for specified business use and its special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of the machinery, etc. for specified business use (if the total acquisition cost of the machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures that constitute a single set of specified facilities, etc. for a regional economy advancement project pertaining to the machinery, etc. for specified business use exceeds 8 billion yen, the amount calculated by multiplying 8 billion yen by the ratio of the acquisition cost of the machinery, etc. for specified business use to that total; referred to as the "base acquisition cost" in the following paragraph) by the rate specified in each of the following items according to the category of depreciable assets listed in that item).
machine translation, not official
**一** 機械及び装置並びに器具及び備品 百分の三十五（平成三十一年四月一日以後に地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律第十三条第四項又は第七項の規定による承認を受けた法人（次項第一号において「特定法人」という。）がその承認地域経済牽引事業（地域の成長発展の基盤強化に著しく資するものとして政令で定めるものに限る。同号において同じ。）の用に供したものについては、百分の五十）
art-42-11-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-1/item-1
machinery and equipment, and furniture and fixtures: 35 percent (50 percent for those that a corporation that has obtained the approval under Article 13, paragraph (4) or (7) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects on or after April 1, 2019 (referred to as a "specified corporation" in item (i) of the following paragraph) has put to use in its approved regional economy advancement project (limited to one specified by Cabinet Order as contributing significantly to strengthening the framework for regional growth and development; the same applies in that item));
machine translation, not official
**二** 建物及びその附属設備並びに構築物 百分の二十
art-42-11-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-1/item-2
buildings and their associated facilities, and structures: 20 percent.
machine translation, not official
**第二項** 青色申告書を提出する法人で地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律第二十五条に規定する承認地域経済牽引事業者であるものが、指定期間内に、当該法人の行う承認地域経済牽引事業に係る促進区域内において当該承認地域経済牽引事業に係る承認地域経済牽引事業計画に従つて特定地域経済牽引事業施設等の新設又は増設をする場合において、当該新設若しくは増設に係る特定事業用機械等でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は当該新設若しくは増設に係る特定事業用機械等を製作し、若しくは建設して、これを当該承認地域経済牽引事業の用に供したときは、当該特定事業用機械等につき前項の規定の適用を受ける場合を除き、供用年度の所得に対する調整前法人税額（第四十二条の四第十九項第二号に規定する調整前法人税額をいう。以下この項において同じ。）からその承認地域経済牽引事業の用に供した当該特定事業用機械等の基準取得価額に次の各号に掲げる減価償却資産の区分に応じ当該各号に定める割合を乗じて計算した金額の合計額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該法人の供用年度における税額控除限度額が、当該法人の当該供用年度の所得に対する調整前法人税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-42-11-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-2
If a corporation that files a blue return and that is an approved regional economy advancement business operator prescribed in Article 25 of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects, within the designated period, newly establishes or expands specified facilities, etc. for a regional economy advancement project in accordance with the approved regional economy advancement project plan pertaining to the approved regional economy advancement project that the corporation conducts, within the promotion area pertaining to that approved regional economy advancement project, and acquires machinery, etc. for specified business use pertaining to the new establishment or expansion that have not been put to use for business since their manufacture or construction, or manufactures or constructs machinery, etc. for specified business use pertaining to the new establishment or expansion, and puts it to use in the approved regional economy advancement project, the sum of the amounts calculated by multiplying the base acquisition cost of the machinery, etc. for specified business use put to use in the approved regional economy advancement project by the rate specified in each of the following items according to the category of depreciable assets listed in that item (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted from the corporation tax before adjustment on the income for the business year of commencement of use (meaning the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii); the same applies hereinafter in this paragraph), except where the provisions of the preceding paragraph are applied to the machinery, etc. for specified business use. In this case, if the maximum tax credit of the corporation for the business year of commencement of use exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the corporation on the income for that business year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 機械及び装置並びに器具及び備品 百分の四（特定法人がその承認地域経済牽引事業の用に供したものについては、百分の五（その承認地域経済牽引事業が地域の事業者に対して著しい経済的効果を及ぼすものとして政令で定めるものである場合には、百分の六）とする。）
art-42-11-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-2/item-1
machinery and equipment, and furniture and fixtures: 4 percent (for those that a specified corporation has put to use in its approved regional economy advancement project, 5 percent (6 percent if the approved regional economy advancement project is one specified by Cabinet Order as having a significant economic effect on business operators in the region));
machine translation, not official
**二** 建物及びその附属設備並びに構築物 百分の二
art-42-11-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-2/item-2
buildings and their associated facilities, and structures: 2 percent.
machine translation, not official
**第三項** 第一項の規定は、法人が所有権移転外リース取引により取得した特定事業用機械等については、適用しない。
art-42-11-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-3
The provisions of paragraph (1) do not apply to machinery, etc. for specified business use acquired by a corporation through a lease transaction without transfer of ownership.
machine translation, not official
**第四項** 第一項の規定は、確定申告書等に特定事業用機械等の償却限度額の計算に関する明細書の添付がある場合に限り、適用する。
art-42-11-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-4
The provisions of paragraph (1) apply only if the tax return, etc. has a written statement attached thereto concerning the calculation of the depreciation limit of the machinery, etc. for specified business use.
machine translation, not official
**第五項** 第二項の規定は、確定申告書等（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定事業用機械等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる特定事業用機械等の取得価額は、確定申告書等に添付された書類に記載された特定事業用機械等の取得価額を限度とする。
art-42-11-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-5
The provisions of paragraph (2) apply only if a document stating the acquisition cost of the machinery, etc. for specified business use, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the tax return, etc. (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the acquisition cost of the machinery, etc. for specified business use serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the machinery, etc. for specified business use stated in the document attached to the tax return, etc.
machine translation, not official
**第六項** 第四十二条の四第二十三項及び第二十四項の規定は、第二項の規定の適用がある場合について準用する。この場合において、同条第二十三項中「第一項、第四項、第七項及び第十四項」とあるのは、「第四十二条の十一の二第二項」と読み替えるものとする。
art-42-11-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-6
The provisions of Article 42-4, paragraphs (23) and (24) apply mutatis mutandis where the provisions of paragraph (2) are applied. In this case, the phrase "paragraphs (1), (4), (7) and (14)" in paragraph (23) of that Article is deemed to be replaced with "Article 42-11-2, paragraph (2)".
machine translation, not official
**第七項** 第三項から前項までに定めるもののほか、第一項又は第二項の規定の適用に関し必要な事項は、政令で定める。
art-42-11-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-7
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) or (2) are specified by Cabinet Order.
machine translation, not official
### 第四十二条の十二（地方活力向上地域等において特定建物等を取得した場合の特別償却又は法人税額の特別控除） — Special Depreciation or Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in Areas for Improving Regional Vitality, etc.
caption: machine translation, not official
art-42-12 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12 · https://japanlaw.org/l/332AC0000000026/art-42-12
**第一項** 青色申告書を提出する法人で地域再生法の一部を改正する法律（平成二十七年法律第四十九号）の施行の日から令和十年三月三十一日までの期間（次項において「指定期間」という。）内に地域再生法第十七条の二第一項に規定する地方活力向上地域等特定業務施設整備計画（以下この条において「地方活力向上地域等特定業務施設整備計画」という。）について同法第十七条の二第三項の認定を受けたものが、当該認定を受けた日から同日の翌日以後三年を経過する日まで（同日までに同条第六項の規定により当該認定を取り消されたときは、その取り消された日の前日まで）の間に、当該認定をした同条第一項に規定する認定都道府県知事（次項において「認定都道府県知事」という。）が作成した同法第八条第一項に規定する認定地域再生計画（次項において「認定地域再生計画」という。）に記載されている同法第五条第四項第五号イ又はロに掲げる地域（当該認定を受けた地方活力向上地域等特定業務施設整備計画（同法第十七条の二第四項の規定による変更の認定があつたときは、その変更後のもの。以下この項において「認定地方活力向上地域等特定業務施設整備計画」という。）が同法第十七条の二第一項第二号に掲げる事業に関する地方活力向上地域等特定業務施設整備計画（第一号及び次項において「拡充型計画」という。）である場合には、同条第一項第二号に規定する地方活力向上地域）内において、当該認定地方活力向上地域等特定業務施設整備計画に記載された同法第五条第四項第五号に規定する特定業務施設（同号に規定する特定業務児童福祉施設のうち当該特定業務施設の新設に併せて整備されるものを含む。以下この項及び次項第一号において「特定業務施設」という。）に該当する建物及びその附属設備並びに構築物（政令で定める規模のものに限る。以下この条において「特定建物等」という。）の取得等（取得又は建設をいい、取得（その建設の後事業の用に供されたことのないものの取得を除く。）に伴つて行う改修（増築、改築、修繕又は模様替をいう。第一号において同じ。）のための工事による取得又は建設を含む。次項において同じ。）をして、これを当該法人の営む事業の用に供した場合（貸付けの用に供した場合を除く。次項において同じ。）には、その事業の用に供した日を含む事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。次項において「供用年度」という。）の当該特定建物等の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該特定建物等の普通償却限度額と特別償却限度額（当該特定建物等の取得価額（その特定建物等に係る一の特定業務施設を構成する建物及びその附属設備並びに構築物の取得価額の合計額が八十億円を超える場合には、八十億円にその特定建物等の取得価額が当該合計額のうちに占める割合を乗じて計算した金額。次項において「基準取得価額」という。）に次の各号に掲げる特定建物等の区分に応じ当該各号に定める割合を乗じて計算した金額をいう。）との合計額とする。
art-42-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-1
If a corporation that files a blue return and that has, during the period from the date of enforcement of the Act Partially Amending the Local Revitalization Act (Act No. 49 of 2015) to March 31, 2028 (referred to as the "designated period" in the following paragraph), obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 17-2, paragraph (1) of that Act (hereinafter referred to as a "plan for developing specified business facilities in areas for improving regional vitality, etc." in this Article), during the period from the date on which it obtained the certification until the date on which three years have elapsed from the day following that date (if the certification is revoked pursuant to the provisions of paragraph (6) of that Article by that date, until the day before the date of the revocation), carries out an acquisition, etc. (meaning acquisition or construction, including acquisition or construction through work for renovation (meaning extension, reconstruction, repair or remodeling; the same applies in item (i)) carried out in connection with an acquisition (excluding the acquisition of those that have not been put to use for business since their construction); the same applies in the following paragraph) of buildings and their associated facilities, and structures (limited to those of a scale specified by Cabinet Order; hereinafter referred to as "specified buildings, etc." in this Article) that fall under a specified business facility prescribed in Article 5, paragraph (4), item (v) of that Act (including a child welfare facility for specified business prescribed in that item that is developed together with the new establishment of the specified business facility; hereinafter referred to as a "specified business facility" in this paragraph and item (i) of the following paragraph) set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc., within an area listed in Article 5, paragraph (4), item (v), (a) or (b) of that Act which is set forth in the certified regional revitalization plan prescribed in Article 8, paragraph (1) of that Act (referred to as the "certified regional revitalization plan" in the following paragraph) prepared by the certifying prefectural governor prescribed in Article 17-2, paragraph (1) of that Act who granted the certification (referred to as the "certifying prefectural governor" in the following paragraph) (if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. (if a certification of change under the provisions of Article 17-2, paragraph (4) of that Act has been granted, the plan after the change; hereinafter referred to as the "certified plan for developing specified business facilities in areas for improving regional vitality, etc." in this paragraph) is a plan for developing specified business facilities in areas for improving regional vitality, etc. relating to the project listed in Article 17-2, paragraph (1), item (ii) of that Act (referred to as an "expansion-type plan" in item (i) and the following paragraph), within the area for improving regional vitality prescribed in paragraph (1), item (ii) of that Article), and puts them to use for a business that the corporation conducts (excluding where they are put to use for lending; the same applies in the following paragraph), the depreciation limit of the specified buildings, etc. for the business year that includes the date on which they were put to use for the business (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation; referred to as the "business year of commencement of use" in the following paragraph) is, notwithstanding the provisions of Article 31, paragraph (1) or (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit of the specified buildings, etc. and their special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of the specified buildings, etc. (if the total acquisition cost of the buildings and their associated facilities, and structures that constitute a single specified business facility pertaining to the specified buildings, etc. exceeds 8 billion yen, the amount calculated by multiplying 8 billion yen by the ratio of the acquisition cost of the specified buildings, etc. to that total; referred to as the "base acquisition cost" in the following paragraph) by the rate specified in each of the following items according to the category of specified buildings, etc. listed in that item).
machine translation, not official
**一** 次に掲げる特定建物等（改修のための工事により取得又は建設をしたものを除く。） 百分の十五（当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が拡充型計画であり、かつ、当該特定建物等に係る特定業務施設が就業の機会の創出に著しく資するものとして政令で定める要件を満たす場合には百分の二十とし、当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が地域再生法第十七条の二第一項第一号に掲げる事業に関する地方活力向上地域等特定業務施設整備計画（次号及び次項各号において「移転型計画」という。）である場合には百分の二十五とする。）
art-42-12/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-1/item-1
the following specified buildings, etc. (excluding those acquired or constructed through work for renovation): 15 percent (20 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is an expansion-type plan and the specified business facility pertaining to the specified buildings, etc. meets the requirements specified by Cabinet Order as contributing significantly to the creation of employment opportunities, and 25 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is a plan for developing specified business facilities in areas for improving regional vitality, etc. relating to the project listed in Article 17-2, paragraph (1), item (i) of the Local Revitalization Act (referred to as a "relocation-type plan" in the following item and the items of the following paragraph));
machine translation, not official
**イ** 取得をした特定建物等でその建設の後事業の用に供されたことのないもの
art-42-12/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-1/item-1/sub-1
specified buildings, etc. acquired that have not been put to use for business since their construction;
machine translation, not official
**ロ** 建設をした特定建物等
art-42-12/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-1/item-1/sub-2
specified buildings, etc. constructed.
machine translation, not official
**二** 前号に掲げる特定建物等以外の特定建物等 百分の十（当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が移転型計画である場合には、百分の十五）
art-42-12/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-1/item-2
specified buildings, etc. other than those listed in the preceding item: 10 percent (15 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is a relocation-type plan).
machine translation, not official
**第二項** 青色申告書を提出する法人で指定期間内に地方活力向上地域等特定業務施設整備計画について地域再生法第十七条の二第三項の認定を受けたものが、当該認定を受けた日から同日の翌日以後三年を経過する日まで（同日までに同条第六項の規定により当該認定を取り消されたときは、その取り消された日の前日まで）の間に、当該認定をした認定都道府県知事が作成した認定地域再生計画に記載されている同法第五条第四項第五号イ又はロに掲げる地域（当該認定を受けた地方活力向上地域等特定業務施設整備計画（同法第十七条の二第四項の規定による変更の認定があつたときは、その変更後のもの。以下この項において「認定地方活力向上地域等特定業務施設整備計画」という。）が拡充型計画である場合には、同法第十七条の二第一項第二号に規定する地方活力向上地域）内において、当該認定地方活力向上地域等特定業務施設整備計画に記載された特定建物等の取得等をして、これを当該法人の営む事業の用に供した場合において、当該特定建物等につき前項の規定の適用を受けないときは、供用年度の所得に対する調整前法人税額（第四十二条の四第十九項第二号に規定する調整前法人税額をいう。以下この項において同じ。）からその事業の用に供した当該特定建物等の基準取得価額に次の各号に掲げる特定建物等の区分に応じ当該各号に定める割合を乗じて計算した金額の合計額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該法人の供用年度における税額控除限度額が、当該法人の当該供用年度の所得に対する調整前法人税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-42-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-2
If a corporation that files a blue return and that has, during the designated period, obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act for a plan for developing specified business facilities in areas for improving regional vitality, etc., during the period from the date on which it obtained the certification until the date on which three years have elapsed from the day following that date (if the certification is revoked pursuant to the provisions of paragraph (6) of that Article by that date, until the day before the date of the revocation), carries out an acquisition, etc. of specified buildings, etc. set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc., within an area listed in Article 5, paragraph (4), item (v), (a) or (b) of that Act which is set forth in the certified regional revitalization plan prepared by the certifying prefectural governor who granted the certification (if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. (if a certification of change under the provisions of Article 17-2, paragraph (4) of that Act has been granted, the plan after the change; hereinafter referred to as the "certified plan for developing specified business facilities in areas for improving regional vitality, etc." in this paragraph) is an expansion-type plan, within the area for improving regional vitality prescribed in Article 17-2, paragraph (1), item (ii) of that Act), and puts them to use for a business that the corporation conducts, and the provisions of the preceding paragraph are not applied to the specified buildings, etc., the sum of the amounts calculated by multiplying the base acquisition cost of the specified buildings, etc. put to use for the business by the rate specified in each of the following items according to the category of specified buildings, etc. listed in that item (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted from the corporation tax before adjustment on the income for the business year of commencement of use (meaning the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii); the same applies hereinafter in this paragraph). In this case, if the maximum tax credit of the corporation for the business year of commencement of use exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the corporation on the income for that business year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 前項第一号に掲げる特定建物等 百分の四（当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が拡充型計画であり、かつ、当該特定建物等に係る特定業務施設が同号に規定する政令で定める要件を満たす場合には百分の五とし、当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が移転型計画である場合には百分の七（当該特定建物等に係る特定業務施設が同号に規定する政令で定める要件を満たす場合には、百分の八）とする。）
art-42-12/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-2/item-1
specified buildings, etc. listed in item (i) of the preceding paragraph: 4 percent (5 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is an expansion-type plan and the specified business facility pertaining to the specified buildings, etc. meets the requirements specified by Cabinet Order prescribed in that item, and 7 percent (8 percent if the specified business facility pertaining to the specified buildings, etc. meets the requirements specified by Cabinet Order prescribed in that item) if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is a relocation-type plan);
machine translation, not official
**二** 前項第二号に掲げる特定建物等 百分の二（当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が移転型計画である場合には、百分の四）
art-42-12/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-2/item-2
specified buildings, etc. listed in item (ii) of the preceding paragraph: 2 percent (4 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is a relocation-type plan).
machine translation, not official
**第三項** 第一項の規定は、法人が所有権移転外リース取引により取得した特定建物等については、適用しない。
art-42-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-3
The provisions of paragraph (1) do not apply to specified buildings, etc. acquired by a corporation through a lease transaction without transfer of ownership.
machine translation, not official
**第四項** 第一項及び第二項の規定は、これらの規定の適用を受けようとする特定建物等に係る地方活力向上地域等特定業務施設整備計画について地域再生法第十七条の二第三項の認定を受けた日から第一項又は第二項の規定の適用を受けようとする事業年度終了の日までの期間内において、これらの規定に規定する法人に離職者（当該法人の雇用者（次に掲げるものをいう。）であつた者で当該法人の都合によるものとして財務省令で定める理由によつて雇用保険法第四条第二項に規定する離職をしたものをいう。）がいないことにつき政令で定めるところにより証明がされた場合に限り、適用する。
art-42-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-4
The provisions of paragraphs (1) and (2) apply only if it is certified, pursuant to the provisions of Cabinet Order, that within the period from the date on which the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act was obtained for the plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. for which the application of those provisions is sought until the end of the business year for which the application of the provisions of paragraph (1) or (2) is sought, the corporation prescribed in those provisions has had no person who separated from service (meaning a person who was an employee (meaning any of the following persons) of the corporation and who separated from service as prescribed in Article 4, paragraph (2) of the Employment Insurance Act for a reason specified by Order of the Ministry of Finance as being attributable to the corporation's circumstances).
machine translation, not official
**一** 法人の使用人（当該法人の役員（法人税法第二条第十五号に規定する役員をいう。以下この号において同じ。）と政令で定める特殊の関係のある者及び当該法人の使用人としての職務を有する役員を除く。次号において同じ。）のうち一般被保険者（雇用保険法第六十条の二第一項第一号に規定する一般被保険者をいう。）に該当するもの
art-42-12/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-4/item-1
employees of the corporation (excluding persons who have a special relationship specified by Cabinet Order with an officer of the corporation (meaning an officer prescribed in Article 2, item (xv) of the Corporation Tax Act; the same applies hereinafter in this item), and officers who have duties as employees of the corporation; the same applies in the following item) who fall under generally insured persons (meaning generally insured persons prescribed in Article 60-2, paragraph (1), item (i) of the Employment Insurance Act);
machine translation, not official
**二** 法人の使用人のうち高年齢被保険者（雇用保険法第三十七条の二第一項に規定する高年齢被保険者をいう。）に該当するもの
art-42-12/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-4/item-2
employees of the corporation who fall under elderly insured persons (meaning elderly insured persons prescribed in Article 37-2, paragraph (1) of the Employment Insurance Act).
machine translation, not official
**第五項** 第一項の規定は、確定申告書等に特定建物等の償却限度額の計算に関する明細書の添付がある場合に限り、適用する。
art-42-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-5
The provisions of paragraph (1) apply only if the tax return, etc. has a written statement attached thereto concerning the calculation of the depreciation limit of the specified buildings, etc.
machine translation, not official
**第六項** 第二項の規定は、確定申告書等（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定建物等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる特定建物等の取得価額は、確定申告書等に添付された書類に記載された特定建物等の取得価額を限度とする。
art-42-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-6
The provisions of paragraph (2) apply only if a document stating the acquisition cost of the specified buildings, etc., the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the tax return, etc. (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the acquisition cost of the specified buildings, etc. serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the specified buildings, etc. stated in the document attached to the tax return, etc.
machine translation, not official
**第七項** 第四十二条の四第二十三項及び第二十四項の規定は、第二項の規定の適用がある場合について準用する。この場合において、同条第二十三項中「第一項、第四項、第七項及び第十四項」とあるのは、「第四十二条の十二第二項」と読み替えるものとする。
art-42-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-7
The provisions of Article 42-4, paragraphs (23) and (24) apply mutatis mutandis where the provisions of paragraph (2) are applied. In this case, the phrase "paragraphs (1), (4), (7) and (14)" in paragraph (23) of that Article is deemed to be replaced with "Article 42-12, paragraph (2)".
machine translation, not official
**第八項** 第三項から前項までに定めるもののほか、第一項又は第二項の規定の適用を受けようとする法人が合併法人、分割承継法人、被現物出資法人又は被現物分配法人である場合における第四項に規定する離職者がいないかどうかの判定その他第一項又は第二項の規定の適用に関し必要な事項は、政令で定める。
art-42-12/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-8
Beyond what is provided for in paragraph (3) through the preceding paragraph, the determination of whether there is any person who separated from service prescribed in paragraph (4) in the case where a corporation seeking the application of the provisions of paragraph (1) or (2) is a merging corporation, a successor corporation in a company split, a corporation receiving a capital contribution in kind or a corporation receiving a distribution in kind, and other necessary matters concerning the application of the provisions of paragraph (1) or (2), are specified by Cabinet Order.
machine translation, not official
### 第四十二条の十二の二（認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除） — Special Corporation Tax Credit Where a Donation Is Made in Connection with a Donation-Utilizing Project of a Certified Local Government
caption: machine translation, not official
art-42-12-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-2
**第一項** 青色申告書を提出する法人が、地域再生法の一部を改正する法律（平成二十八年法律第三十号）の施行の日から令和十年三月三十一日までの間に、地域再生法第八条第一項に規定する認定地方公共団体（以下この項において「認定地方公共団体」という。）に対して当該認定地方公共団体が行うまち・ひと・しごと創生寄附活用事業（当該認定地方公共団体の作成した同条第一項に規定する認定地域再生計画に記載されている同法第五条第四項第二号に規定するまち・ひと・しごと創生寄附活用事業をいう。）に関連する寄附金（その寄附をした者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益がその寄附をした者に及ぶと認められるものを除く。以下この項及び次項において「特定寄附金」という。）を支出した場合には、その支出した日を含む事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）の所得に対する調整前法人税額（第四十二条の四第十九項第二号に規定する調整前法人税額をいう。以下この項において同じ。）から、当該事業年度において支出した特定寄附金の額（当該事業年度の所得の金額の計算上損金の額に算入されるものに限る。以下この項において同じ。）の合計額の百分の四十に相当する金額から当該特定寄附金の支出について地方税法の規定により道府県民税及び市町村民税（都民税を含む。）の額から控除される金額として政令で定める金額を控除した金額（当該金額が当該事業年度において支出した特定寄附金の額の合計額の百分の十に相当する金額を超える場合には、当該百分の十に相当する金額。以下この項において「税額控除限度額」という。）を控除する。この場合において、当該税額控除限度額が当該事業年度の所得に対する調整前法人税額の百分の五に相当する金額を超えるときは、その控除を受ける金額は、当該百分の五に相当する金額を限度とする。
art-42-12-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-2/par-1
If a corporation that files a blue return, during the period from the date of enforcement of the Act Partially Amending the Local Revitalization Act (Act No. 30 of 2016) to March 31, 2028, pays to a certified local government prescribed in Article 8, paragraph (1) of the Local Revitalization Act (hereinafter referred to as a "certified local government" in this paragraph) a donation in connection with a town, people and job creation donation-utilizing project carried out by that certified local government (meaning a town, people and job creation donation-utilizing project prescribed in Article 5, paragraph (4), item (ii) of that Act that is set forth in the certified regional revitalization plan prescribed in Article 8, paragraph (1) of that Act prepared by that certified local government) (excluding a donation in respect of which it is found that the donor exclusively uses facilities established through the donation or that any other special benefit accrues to the donor; hereinafter referred to as a "specified donation" in this paragraph and the following paragraph), the amount obtained by deducting, from the amount equivalent to 40 percent of the total amount of specified donations paid in the business year that includes the date of payment (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation) (limited to specified donations whose amounts are included in deductible expenses in calculating the amount of income for that business year; the same applies hereinafter in this paragraph), the amount specified by Cabinet Order as the amount to be deducted from the amount of prefectural inhabitant tax and municipal inhabitant tax (including Tokyo Metropolitan inhabitant tax) pursuant to the provisions of the Local Tax Act with respect to the payment of those specified donations (if that amount exceeds the amount equivalent to 10 percent of the total amount of specified donations paid in that business year, the amount equivalent to that 10 percent; hereinafter referred to as the "maximum tax credit" in this paragraph), is deducted from the corporation tax before adjustment on the income for that business year (meaning the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii); the same applies hereinafter in this paragraph). In this case, if the maximum tax credit exceeds the amount equivalent to 5 percent of the corporation tax before adjustment on the income for that business year, the amount to be deducted is limited to the amount equivalent to that 5 percent.
machine translation, not official
**第二項** 前項の規定は、確定申告書等（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定寄附金の額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付があり、かつ、当該書類に記載された寄附金が特定寄附金に該当することを証する書類として財務省令で定める書類を保存している場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる特定寄附金の額は、確定申告書等に添付された書類に記載された特定寄附金の額を限度とする。
art-42-12-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-2/par-2
The provisions of the preceding paragraph apply only if a document stating the amount of specified donations, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the tax return, etc. (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph), and the corporation retains the documents specified by Order of the Ministry of Finance as documents certifying that the donations stated in that document fall under specified donations. In this case, the amount of specified donations serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the amount of specified donations stated in the document attached to the tax return, etc.
machine translation, not official
**第三項** 第四十二条の四第二十三項及び第二十四項の規定は、第一項の規定の適用がある場合について準用する。この場合において、同条第二十三項中「第一項、第四項、第七項及び第十四項」とあるのは、「第四十二条の十二の二第一項」と読み替えるものとする。
art-42-12-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-2/par-3
The provisions of Article 42-4, paragraphs (23) and (24) apply mutatis mutandis where the provisions of paragraph (1) are applied. In this case, the phrase "paragraphs (1), (4), (7) and (14)" in paragraph (23) of that Article is deemed to be replaced with "Article 42-12-2, paragraph (1)".
machine translation, not official
**第四項** 前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-42-12-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-2/par-4
Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
machine translation, not official
### 第四十二条の十二の三 〔削除 / repealed〕
art-42-12-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-3
**第一項** 削除
art-42-12-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-3/par-1
no English for this paragraph
### 第四十二条の十二の四（中小企業者等が特定経営力向上設備等を取得した場合の特別償却又は法人税額の特別控除） — Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Specified Management Improvement Equipment, etc.
caption: machine translation, not official
art-42-12-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-4
**第一項** 中小企業者等（第四十二条の六第一項に規定する中小企業者（第四十二条の四第十九項第八号に規定する適用除外事業者又は同項第八号の二に規定する通算適用除外事業者に該当するものを除く。）又は第四十二条の四第十九項第九号に規定する農業協同組合等若しくは商店街振興組合で、青色申告書を提出するもののうち、中小企業等経営強化法第十七条第一項の認定（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第十三条各号に掲げる計画につき同法第六条第一項、第八条第一項、第九条第一項又は第十条第一項の認定を受けた場合における当該認定を含む。以下この項において「特定認定」という。）を受けた中小企業等経営強化法第二条第六項に規定する特定事業者等に該当するものをいう。以下この条において同じ。）が、平成二十九年四月一日から令和九年三月三十一日までの期間（次項において「指定期間」という。）内に、生産等設備を構成する減価償却資産で次に掲げるもののうちその中小企業者等のその特定認定に係る同法第十七条第一項に規定する経営力向上計画（同法第十八条第一項の規定による変更の認定があつたときはその変更後のものとし、食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第十三条各号に掲げる計画（同法第七条第一項の規定又は同法第八条第七項、第九条第八項若しくは第十条第七項において準用する同法第七条第一項の規定による変更の認定があつたときは、その変更後のもの）を含む。第二号ロにおいて「特定経営力向上計画」という。）に記載されたもの（政令で定める規模のものに限る。以下この条において「特定経営力向上設備等」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は特定経営力向上設備等を製作し、若しくは建設して、これを国内にある当該中小企業者等の営む事業の用（第四十二条の六第一項に規定する指定事業の用に限る。以下この条において「指定事業の用」という。）に供した場合には、その指定事業の用に供した日を含む事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度並びに第四十二条の十二の七第一項に規定する確認を受けた法人の同項に規定する特定生産性向上設備等の投資に関する計画の期間として財務省令で定める期間内の日を含む各事業年度を除く。次項及び第八項において「供用年度」という。）の当該特定経営力向上設備等の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該特定経営力向上設備等の普通償却限度額と特別償却限度額（次の各号に掲げる減価償却資産の区分に応じ当該各号に定める金額をいう。）との合計額とする。
art-42-12-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-1
If a small and medium sized enterprise, etc. (meaning, among small and medium sized enterprises prescribed in Article 42-6, paragraph (1) (excluding those that fall under an excluded business operator prescribed in Article 42-4, paragraph (19), item (viii) or a group tax sharing excluded business operator prescribed in item (viii)-2 of that paragraph), or agricultural cooperatives, etc. prescribed in Article 42-4, paragraph (19), item (ix) or shopping district promotion associations, that file blue returns, one that falls under a specified business operator, etc. prescribed in Article 2, paragraph (6) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. that has obtained the certification referred to in Article 17, paragraph (1) of that Act (including, where the certification referred to in Article 6, paragraph (1), Article 8, paragraph (1), Article 9, paragraph (1) or Article 10, paragraph (1) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. has been obtained for a plan listed in any of the items of Article 13 of that Act, that certification; hereinafter referred to as a "specified certification" in this paragraph); the same applies hereinafter in this Article), within the period from April 1, 2017 to March 31, 2027 (referred to as the "designated period" in the following paragraph), acquires, out of the following depreciable assets that constitute production or similar equipment, those set forth in the management improvement plan prescribed in Article 17, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. pertaining to the specified certification of the small and medium sized enterprise, etc. (if a certification of change under the provisions of Article 18, paragraph (1) of that Act has been granted, the plan after the change, and including a plan listed in any of the items of Article 13 of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. (if a certification of change under the provisions of Article 7, paragraph (1) of that Act, or under the provisions of Article 7, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 8, paragraph (7), Article 9, paragraph (8) or Article 10, paragraph (7) of that Act, has been granted, the plan after the change); referred to as a "specified management improvement plan" in item (ii), (b)) (limited to those of a scale specified by Cabinet Order; hereinafter referred to as "specified management improvement equipment, etc." in this Article) that have not been put to use for business since their manufacture or construction, or manufactures or constructs specified management improvement equipment, etc., and puts it to use for a business that the small and medium sized enterprise, etc. conducts in Japan (limited to use in a designated business prescribed in Article 42-6, paragraph (1); hereinafter referred to as "use in a designated business" in this Article), the depreciation limit of the specified management improvement equipment, etc. for the business year that includes the date on which it was put to use in a designated business (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation, and each business year that includes a day within the period specified by Order of the Ministry of Finance as the period of the plan for investment in specified productivity-improving equipment, etc. prescribed in Article 42-12-7, paragraph (1) of a corporation that has received the confirmation prescribed in that paragraph; referred to as the "business year of commencement of use" in the following paragraph and paragraph (8)) is, notwithstanding the provisions of Article 31, paragraph (1) or (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit of the specified management improvement equipment, etc. and its special depreciation limit (meaning the amount specified in each of the following items according to the category of depreciable assets listed in that item).
machine translation, not official
**一** 機械及び装置、工具、器具及び備品、建物附属設備並びに政令で定めるソフトウエア（次号において「特定ソフトウエア」という。）で、中小企業等経営強化法第十七条第三項に規定する経営力向上設備等（経営の向上に著しく資するものとして財務省令で定めるものに限る。）に該当するもの（同号に掲げるものを除く。） その取得価額から普通償却限度額を控除した金額に相当する金額
art-42-12-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-1/item-1
machinery and equipment, tools, furniture and fixtures, building fixtures, and software specified by Cabinet Order (referred to as "specified software" in the following item) that fall under management improvement equipment, etc. prescribed in Article 17, paragraph (3) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (limited to those specified by Order of the Ministry of Finance as contributing significantly to the improvement of management) (excluding those listed in the following item): the amount equivalent to the amount obtained by deducting the ordinary depreciation limit from their acquisition cost;
machine translation, not official
**二** 機械及び装置、工具、器具及び備品、建物及びその附属設備並びに特定ソフトウエアで、中小企業等経営強化法第十七条第三項に規定する経営力向上設備等（建物の新設又は増設をする場合における当該建物を含む生産等設備を構成するもので、経営の向上及び経営の規模の拡大に著しく資するものとして財務省令で定めるものに限る。）に該当するもの（イ及び次項各号において「特定機械装置等」という。） 次に掲げる減価償却資産の区分に応じそれぞれ次に定める金額
art-42-12-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-1/item-2
machinery and equipment, tools, furniture and fixtures, buildings and their associated facilities, and specified software that fall under management improvement equipment, etc. prescribed in Article 17, paragraph (3) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (limited to those that constitute production or similar equipment, including the building where a building is newly established or expanded, and that are specified by Order of the Ministry of Finance as contributing significantly to the improvement of management and the expansion of the scale of management) (referred to as "specified machinery and equipment, etc." in (a) and the items of the following paragraph): the amount specified in each of the following according to the category of depreciable assets listed therein:
machine translation, not official
**イ** 機械及び装置、工具、器具及び備品並びに特定ソフトウエア その取得価額（一の生産等設備を構成する特定機械装置等の取得価額の合計額が六十億円を超える場合には、六十億円にその特定機械装置等の取得価額が当該合計額のうちに占める割合を乗じて計算した金額。ロ及び次項において「基準取得価額」という。）から普通償却限度額を控除した金額に相当する金額
art-42-12-4/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-1/item-2/sub-1
machinery and equipment, tools, furniture and fixtures, and specified software: the amount equivalent to the amount obtained by deducting the ordinary depreciation limit from their acquisition cost (if the total acquisition cost of the specified machinery and equipment, etc. that constitute a single set of production or similar equipment exceeds 6 billion yen, the amount calculated by multiplying 6 billion yen by the ratio of the acquisition cost of the specified machinery and equipment, etc. to that total; referred to as the "base acquisition cost" in (b) and the following paragraph);
machine translation, not official
**ロ** 建物及びその附属設備 その基準取得価額の百分の十五（その中小企業者等のその特定認定に係る特定経営力向上計画に記載された中小企業等経営強化法第二条第十項に規定する経営力向上が確実に行われるために必要なものとして財務省令で定めるもの（次項第二号において「特定建物等」という。）については、百分の二十五）に相当する金額
art-42-12-4/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-1/item-2/sub-2
buildings and their associated facilities: the amount equivalent to 15 percent (25 percent for those specified by Order of the Ministry of Finance as necessary to ensure that the management improvement prescribed in Article 2, paragraph (10) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. that is stated in the specified management improvement plan pertaining to the specified certification of the small and medium sized enterprise, etc. is reliably carried out (referred to as "specified buildings, etc." in item (ii) of the following paragraph)) of their base acquisition cost.
machine translation, not official
**第二項** 中小企業者等が、指定期間内に、特定経営力向上設備等でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は特定経営力向上設備等を製作し、若しくは建設して、これを国内にある当該中小企業者等の営む指定事業の用に供した場合において、当該特定経営力向上設備等につき前項の規定の適用を受けないときは、供用年度の所得に対する調整前法人税額（第四十二条の四第十九項第二号に規定する調整前法人税額をいう。以下第四項までにおいて同じ。）からその指定事業の用に供した当該特定経営力向上設備等の取得価額（前項第二号に掲げる減価償却資産にあつては、基準取得価額）に次の各号に掲げる減価償却資産の区分に応じ当該各号に定める割合を乗じて計算した金額の合計額（以下この項及び第四項において「税額控除限度額」という。）を控除する。この場合において、当該中小企業者等の供用年度における税額控除限度額が、当該中小企業者等の当該供用年度の所得に対する調整前法人税額の百分の二十に相当する金額（第四十二条の六第二項の規定により当該供用年度の所得に対する調整前法人税額から控除される金額がある場合には、当該金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-42-12-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-2
If a small and medium sized enterprise, etc., within the designated period, acquires specified management improvement equipment, etc. that have not been put to use for business since their manufacture or construction, or manufactures or constructs specified management improvement equipment, etc., and puts it to use in a designated business conducted by the small and medium sized enterprise, etc. in Japan, and the provisions of the preceding paragraph are not applied to the specified management improvement equipment, etc., the sum of the amounts calculated by multiplying the acquisition cost (for the depreciable assets listed in item (ii) of the preceding paragraph, the base acquisition cost) of the specified management improvement equipment, etc. put to use in a designated business by the rate specified in each of the following items according to the category of depreciable assets listed in that item (hereinafter referred to as the "maximum tax credit" in this paragraph and paragraph (4)) is deducted from the corporation tax before adjustment on the income for the business year of commencement of use (meaning the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii); the same applies hereinafter through paragraph (4)). In this case, if the maximum tax credit of the small and medium sized enterprise, etc. for the business year of commencement of use exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the small and medium sized enterprise, etc. on the income for that business year of commencement of use (if there is an amount to be deducted from the corporation tax before adjustment on the income for that business year of commencement of use pursuant to the provisions of Article 42-6, paragraph (2), the remaining amount after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 前項第一号に掲げる減価償却資産及び特定機械装置等のうち同項第二号イに掲げるもの 百分の七（中小企業者等のうち政令で定める法人以外の法人がその指定事業の用に供したこれらの減価償却資産については、百分の十）
art-42-12-4/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-2/item-1
the depreciable assets listed in item (i) of the preceding paragraph, and the specified machinery and equipment, etc. listed in item (ii), (a) of that paragraph: 7 percent (10 percent for those depreciable assets that a small and medium sized enterprise, etc. other than a corporation specified by Cabinet Order has put to use in a designated business);
machine translation, not official
**二** 特定機械装置等のうち前項第二号ロに掲げるもの 百分の一（特定建物等については、百分の二）
art-42-12-4/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-2/item-2
the specified machinery and equipment, etc. listed in item (ii), (b) of the preceding paragraph: 1 percent (2 percent for specified buildings, etc.).
machine translation, not official
**第三項** 青色申告書を提出する法人が、各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において繰越税額控除限度超過額を有する場合には、当該事業年度の所得に対する調整前法人税額から、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該法人の当該事業年度における繰越税額控除限度超過額が当該法人の当該事業年度の所得に対する調整前法人税額の百分の二十に相当する金額（当該事業年度においてその指定事業の用に供した特定経営力向上設備等につき前項の規定により当該事業年度の所得に対する調整前法人税額から控除される金額又は第四十二条の六第二項及び第三項の規定により当該事業年度の所得に対する調整前法人税額から控除される金額がある場合には、これらの金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-42-12-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-3
If a corporation that files a blue return has a carried-over excess of the tax credit limit in a business year (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation), the amount equivalent to that carried-over excess of the tax credit limit is deducted from the corporation tax before adjustment on the income for that business year. In this case, if the carried-over excess of the tax credit limit of the corporation for that business year exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the corporation on the income for that business year (if there is an amount to be deducted from the corporation tax before adjustment on the income for that business year pursuant to the provisions of the preceding paragraph with respect to specified management improvement equipment, etc. put to use in a designated business in that business year, or an amount to be deducted from the corporation tax before adjustment on the income for that business year pursuant to the provisions of Article 42-6, paragraphs (2) and (3), the remaining amount after deducting those amounts), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第四項** 前項に規定する繰越税額控除限度超過額とは、当該法人の当該事業年度開始の日前一年以内に開始した各事業年度（当該事業年度まで連続して青色申告書の提出をしている場合の各事業年度に限る。）における税額控除限度額のうち、第二項の規定による控除をしてもなお控除しきれない金額（既に前項の規定により当該各事業年度において調整前法人税額から控除された金額がある場合には、当該金額を控除した残額）の合計額をいう。
art-42-12-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-4
The carried-over excess of the tax credit limit prescribed in the preceding paragraph means the sum of the amounts, out of the maximum tax credit of the corporation for each business year that began within one year before the first day of the business year in question (limited to each business year in which the corporation has filed blue returns continuously up to that business year), that could not be fully deducted even after the deduction under paragraph (2) (if there is an amount already deducted from the corporation tax before adjustment in each such business year pursuant to the provisions of the preceding paragraph, the remaining amount after deducting that amount).
machine translation, not official
**第五項** 第一項の規定は、中小企業者等が所有権移転外リース取引により取得した特定経営力向上設備等については、適用しない。
art-42-12-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-5
The provisions of paragraph (1) do not apply to specified management improvement equipment, etc. acquired by a small and medium sized enterprise, etc. through a lease transaction without transfer of ownership.
machine translation, not official
**第六項** 第一項の規定は、確定申告書等に特定経営力向上設備等の償却限度額の計算に関する明細書の添付がある場合に限り、適用する。
art-42-12-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-6
The provisions of paragraph (1) apply only if the tax return, etc. has a written statement attached thereto concerning the calculation of the depreciation limit of the specified management improvement equipment, etc.
machine translation, not official
**第七項** 第二項の規定は、確定申告書等（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定経営力向上設備等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる特定経営力向上設備等の取得価額は、確定申告書等に添付された書類に記載された特定経営力向上設備等の取得価額を限度とする。
art-42-12-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-7
The provisions of paragraph (2) apply only if a document stating the acquisition cost of the specified management improvement equipment, etc., the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the tax return, etc. (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the acquisition cost of the specified management improvement equipment, etc. serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the specified management improvement equipment, etc. stated in the document attached to the tax return, etc.
machine translation, not official
**第八項** 第三項の規定は、供用年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書に同項に規定する繰越税額控除限度超過額の明細書の添付がある場合で、かつ、同項の規定の適用を受けようとする事業年度の確定申告書等（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる同項に規定する繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-42-12-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-8
The provisions of paragraph (3) apply only if a written statement of the carried-over excess of the tax credit limit prescribed in that paragraph is attached to the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act for each business year from the business year of commencement of use onward, and a document stating the carried-over excess of the tax credit limit prescribed in that paragraph, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the tax return, etc. for the business year for which the application of the provisions of that paragraph is sought (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph).
machine translation, not official
**第九項** 第四十二条の四第二十三項及び第二十四項の規定は、第二項又は第三項の規定の適用がある場合について準用する。この場合において、同条第二十三項中「第一項、第四項、第七項及び第十四項」とあるのは、「第四十二条の十二の四第二項及び第三項」と読み替えるものとする。
art-42-12-4/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-9
The provisions of Article 42-4, paragraphs (23) and (24) apply mutatis mutandis where the provisions of paragraph (2) or (3) are applied. In this case, the phrase "paragraphs (1), (4), (7) and (14)" in paragraph (23) of that Article is deemed to be replaced with "Article 42-12-4, paragraphs (2) and (3)".
machine translation, not official
**第十項** 第五項から前項までに定めるもののほか、第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。
art-42-12-4/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-10
Beyond what is provided for in paragraph (5) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.
machine translation, not official
### 第四十二条の十二の五（給与等の支給額が増加した場合の法人税額の特別控除） — Special Corporation Tax Credit Where the Amount of Salary or Other Wages Paid Has Increased
caption: machine translation, not official
art-42-12-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-5
**第一項** 青色申告書を提出する法人が、令和六年四月一日から令和九年三月三十一日までの間に開始する各事業年度（設立事業年度、解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において国内雇用者に対して給与等を支給する場合で、かつ、当該事業年度終了の時において特定法人に該当する場合において、当該事業年度において当該法人の継続雇用者給与等支給額からその継続雇用者比較給与等支給額を控除した金額の当該継続雇用者比較給与等支給額に対する割合（第一号において「継続雇用者給与等支給増加割合」という。）が百分の四以上であるとき（当該事業年度終了の時において、当該法人の資本金の額又は出資金の額が十億円以上であり、かつ、当該法人の常時使用する従業員の数が千人以上である場合には、給与等の支給額の引上げの方針、受託中小企業振興法（昭和四十五年法律第百四十五号）第二条第五項に規定する中小受託事業者その他の取引先との適切な関係の構築の方針その他の政令で定める事項を公表している場合として政令で定める場合に限る。）は、当該法人の当該事業年度の所得に対する調整前法人税額（第四十二条の四第十九項第二号に規定する調整前法人税額をいう。以下この条において同じ。）から、当該法人の当該事業年度の控除対象雇用者給与等支給増加額に百分の十（当該事業年度において次の各号に掲げる要件を満たす場合には、百分の十に当該各号に定める割合（当該事業年度において次の各号に掲げる要件のいずれも満たす場合には、当該各号に定める割合を合計した割合）を加算した割合）を乗じて計算した金額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該税額控除限度額が、当該法人の当該事業年度の所得に対する調整前法人税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-42-12-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-1
If a corporation that files a blue return pays salary or other wages to domestic employees in a business year that begins during the period from April 1, 2024 to March 31, 2027 (excluding the business year of establishment, the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation) and falls under a specified corporation at the end of that business year, and the ratio of the amount obtained by deducting the corporation's comparative amount of salary or other wages paid to continuing employees from its amount of salary or other wages paid to continuing employees in that business year to that comparative amount of salary or other wages paid to continuing employees (referred to as the "rate of increase in salary or other wages paid to continuing employees" in item (i)) is 4 percent or more (if, at the end of that business year, the amount of stated capital or the amount of contributions of the corporation is 1 billion yen or more and the number of employees regularly employed by the corporation is 1,000 or more, limited to the case specified by Cabinet Order as a case where the corporation has published the policy on raising the amount of salary or other wages paid, the policy on building appropriate relationships with small and medium-sized contractors prescribed in Article 2, paragraph (5) of the Act on the Promotion of Small and Medium-Sized Contractor Enterprises (Act No. 145 of 1970) and other business partners, and other matters specified by Cabinet Order), the amount calculated by multiplying the corporation's credit-eligible increase in salaries, etc. paid to employees for that business year by 10 percent (if the corporation meets the requirements listed in the following items in that business year, the rate obtained by adding to 10 percent the rate specified in each of those items (if the corporation meets all of the requirements listed in the following items in that business year, the sum of the rates specified in those items)) (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted from the corporation tax before adjustment of the corporation on the income for that business year (meaning the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii); the same applies hereinafter in this Article). In this case, if the maximum tax credit exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the corporation on the income for that business year, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 継続雇用者給与等支給増加割合が百分の五以上であること 百分の五（継続雇用者給与等支給増加割合が百分の六以上である場合には、百分の十五）
art-42-12-5/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-1/item-1
the rate of increase in salary or other wages paid to continuing employees being 5 percent or more: 5 percent (15 percent if the rate of increase in salary or other wages paid to continuing employees is 6 percent or more);
machine translation, not official
**二** 次に掲げる要件のいずれかを満たすこと 百分の五
art-42-12-5/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-1/item-2
any of the following requirements being met: 5 percent.
machine translation, not official
**イ** 当該事業年度終了の時において次世代育成支援対策推進法第十五条の三第一項に規定する特例認定一般事業主に該当すること。
art-42-12-5/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-1/item-2/sub-1
falling under a specially certified general employer prescribed in Article 15-3, paragraph (1) of the Act on Advancement of Measures to Support Raising Next-Generation Children at the end of that business year;
machine translation, not official
**ロ** 当該事業年度において女性の職業生活における活躍の推進に関する法律第九条の認定を受けたこと（同法第四条の女性労働者に対する職業生活に関する機会の提供及び同条の雇用環境の整備の状況が特に良好な場合として財務省令で定める場合に限る。）。
art-42-12-5/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-1/item-2/sub-2
having obtained the certification referred to in Article 9 of the Act on the Promotion of Women's Active Engagement in Professional Life in that business year (limited to the case specified by Order of the Ministry of Finance as one in which the status of the provision of opportunities relating to professional life to female workers referred to in Article 4 of that Act and of the improvement of the employment environment referred to in that Article is particularly good);
machine translation, not official
**ハ** 当該事業年度終了の時において女性の職業生活における活躍の推進に関する法律第十三条第一項に規定する特例認定一般事業主に該当すること。
art-42-12-5/par-1/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-1/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-1/item-2/sub-3
falling under a specially certified general employer prescribed in Article 13, paragraph (1) of the Act on the Promotion of Women's Active Engagement in Professional Life at the end of that business year.
machine translation, not official
**第二項** 第四十二条の四第十九項第七号に規定する中小企業者（同項第八号に規定する適用除外事業者又は同項第八号の二に規定する通算適用除外事業者に該当するものを除く。）又は同項第九号に規定する農業協同組合等で、青色申告書を提出するもの（以下この項において「中小企業者等」という。）が、平成三十年四月一日から令和九年三月三十一日までの間に開始する各事業年度（前項の規定の適用を受ける事業年度、設立事業年度、解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において国内雇用者に対して給与等を支給する場合において、当該事業年度において当該中小企業者等の雇用者給与等支給額からその比較雇用者給与等支給額を控除した金額の当該比較雇用者給与等支給額に対する割合（第一号において「雇用者給与等支給増加割合」という。）が百分の一・五以上であるときは、当該中小企業者等の当該事業年度の所得に対する調整前法人税額から、当該中小企業者等の当該事業年度の控除対象雇用者給与等支給増加額に百分の十五（当該事業年度において次の各号に掲げる要件を満たす場合には、百分の十五に当該各号に定める割合（当該事業年度において次の各号に掲げる要件のいずれも満たす場合には、当該各号に定める割合を合計した割合）を加算した割合）を乗じて計算した金額（以下この項及び第四項第十号において「中小企業者等税額控除限度額」という。）を控除する。この場合において、当該中小企業者等税額控除限度額が、当該中小企業者等の当該事業年度の所得に対する調整前法人税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-42-12-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-2
If a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) (excluding one that falls under an excluded business operator prescribed in item (viii) of that paragraph or a group tax sharing excluded business operator prescribed in item (viii)-2 of that paragraph) or an agricultural cooperative, etc. prescribed in item (ix) of that paragraph, that files a blue return (hereinafter referred to as a "small and medium sized enterprise, etc." in this paragraph), pays salary or other wages to domestic employees in a business year that begins during the period from April 1, 2018 to March 31, 2027 (excluding a business year for which the provisions of the preceding paragraph are applied, the business year of establishment, the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation), and the ratio of the amount obtained by deducting the comparative amount of salaries, etc. paid to employees of the small and medium sized enterprise, etc. from its amount of salaries, etc. paid to employees in that business year to that comparative amount of salaries, etc. paid to employees (referred to as the "rate of increase in salaries, etc. paid to employees" in item (i)) is 1.5 percent or more, the amount calculated by multiplying the credit-eligible increase in salaries, etc. paid to employees of the small and medium sized enterprise, etc. for that business year by 15 percent (if the small and medium sized enterprise, etc. meets the requirements listed in the following items in that business year, the rate obtained by adding to 15 percent the rate specified in each of those items (if it meets all of the requirements listed in the following items in that business year, the sum of the rates specified in those items)) (hereinafter referred to as the "maximum credit for small and medium sized enterprises, etc." in this paragraph and paragraph (4), item (x)) is deducted from the corporation tax before adjustment of the small and medium sized enterprise, etc. on the income for that business year. In this case, if the maximum credit for small and medium sized enterprises, etc. exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the small and medium sized enterprise, etc. on the income for that business year, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 雇用者給与等支給増加割合が百分の二・五以上であること 百分の十五
art-42-12-5/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-2/item-1
the rate of increase in salaries, etc. paid to employees being 2.5 percent or more: 15 percent;
machine translation, not official
**二** 次に掲げる要件のいずれかを満たすこと 百分の五
art-42-12-5/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-2/item-2
any of the following requirements being met: 5 percent.
machine translation, not official
**イ** 当該事業年度において次世代育成支援対策推進法第十三条の認定を受けたこと（同法第二条に規定する次世代育成支援対策の実施の状況が良好な場合として財務省令で定める場合に限る。）。
art-42-12-5/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-2/item-2/sub-1
having obtained the certification referred to in Article 13 of the Act on Advancement of Measures to Support Raising Next-Generation Children in that business year (limited to the case specified by Order of the Ministry of Finance as one in which the status of the implementation of measures to support raising next-generation children prescribed in Article 2 of that Act is good);
machine translation, not official
**ロ** 当該事業年度終了の時において次世代育成支援対策推進法第十五条の三第一項に規定する特例認定一般事業主に該当すること。
art-42-12-5/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-2/item-2/sub-2
falling under a specially certified general employer prescribed in Article 15-3, paragraph (1) of the Act on Advancement of Measures to Support Raising Next-Generation Children at the end of that business year;
machine translation, not official
**ハ** 当該事業年度において女性の職業生活における活躍の推進に関する法律第九条の認定を受けたこと（同法第四条の女性労働者に対する職業生活に関する機会の提供及び同条の雇用環境の整備の状況が良好な場合として財務省令で定める場合に限る。）。
art-42-12-5/par-2/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-2/item-2/sub-3
having obtained the certification referred to in Article 9 of the Act on the Promotion of Women's Active Engagement in Professional Life in that business year (limited to the case specified by Order of the Ministry of Finance as one in which the status of the provision of opportunities relating to professional life to female workers referred to in Article 4 of that Act and of the improvement of the employment environment referred to in that Article is good);
machine translation, not official
**ニ** 当該事業年度終了の時において女性の職業生活における活躍の推進に関する法律第十三条第一項に規定する特例認定一般事業主に該当すること。
art-42-12-5/par-2/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-2/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-2/item-2/sub-4
falling under a specially certified general employer prescribed in Article 13, paragraph (1) of the Act on the Promotion of Women's Active Engagement in Professional Life at the end of that business year.
machine translation, not official
**第三項** 青色申告書を提出する法人の各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において当該法人の雇用者給与等支給額がその比較雇用者給与等支給額を超える場合において、当該法人が繰越税額控除限度超過額を有するときは、当該事業年度の所得に対する調整前法人税額から、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該法人の当該事業年度における繰越税額控除限度超過額が当該法人の当該事業年度の所得に対する調整前法人税額の百分の二十に相当する金額（当該事業年度において前二項の規定により当該事業年度の所得に対する調整前法人税額から控除される金額がある場合には、当該金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-42-12-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-3
If, in a business year (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation) of a corporation that files a blue return, the amount of salaries, etc. paid to employees of the corporation exceeds its comparative amount of salaries, etc. paid to employees, and the corporation has a carried-over excess of the tax credit limit, the amount equivalent to that carried-over excess of the tax credit limit is deducted from the corporation tax before adjustment on the income for that business year. In this case, if the carried-over excess of the tax credit limit of the corporation for that business year exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the corporation on the income for that business year (if there is an amount to be deducted from the corporation tax before adjustment on the income for that business year pursuant to the provisions of the preceding two paragraphs in that business year, the remaining amount after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第四項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-42-12-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 設立事業年度 設立の日（次に掲げる法人については、それぞれ次に定める日）を含む事業年度をいう。
art-42-12-5/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-1
business year of establishment: The business year that includes the date of establishment (for the corporations listed below, the date specified respectively below);
machine translation, not official
**イ** 法人税法第二条第四号に規定する外国法人 恒久的施設を有することとなつた日
art-42-12-5/par-4/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-1/sub-1
a foreign corporation prescribed in Article 2, item (iv) of the Corporation Tax Act: the date on which it came to have a permanent establishment;
machine translation, not official
**ロ** 新たに収益事業を開始した公益法人等又は人格のない社団等 その開始した日
art-42-12-5/par-4/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-1/sub-2
a public interest corporation, etc. or an association or foundation without juridical personality that has newly commenced a profit-making business: the date on which it commenced that business;
machine translation, not official
**ハ** 公共法人に該当していた収益事業を行う公益法人等 当該公益法人等に該当することとなつた日
art-42-12-5/par-4/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-1/sub-3
a public interest corporation, etc. conducting a profit-making business that was a public corporation: the date on which it became that public interest corporation, etc.;
machine translation, not official
**ニ** 公共法人又は収益事業を行つていない公益法人等に該当していた普通法人又は協同組合等 当該普通法人又は協同組合等に該当することとなつた日
art-42-12-5/par-4/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-1/sub-4
an ordinary corporation or a cooperative, etc. that was a public corporation or a public interest corporation, etc. not conducting a profit-making business: the date on which it became that ordinary corporation or cooperative, etc.
machine translation, not official
**二** 国内雇用者 法人の使用人（当該法人の役員（法人税法第二条第十五号に規定する役員をいう。以下この号において同じ。）と政令で定める特殊の関係のある者及び当該法人の使用人としての職務を有する役員を除く。）のうち当該法人の有する国内の事業所に勤務する雇用者として政令で定めるものに該当するものをいう。
art-42-12-5/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-2
domestic employee: An employee of a corporation (excluding a person who has a special relationship specified by Cabinet Order with an officer of the corporation (meaning an officer prescribed in Article 2, item (xv) of the Corporation Tax Act; the same applies hereinafter in this item), and an officer who has duties as an employee of the corporation) who falls under the employees working at a business establishment of the corporation in Japan as specified by Cabinet Order;
machine translation, not official
**三** 給与等 所得税法第二十八条第一項に規定する給与等をいう。
art-42-12-5/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-3
salary or other wage: A salary or other wage prescribed in Article 28, paragraph (1) of the Income Tax Act;
machine translation, not official
**四** 特定法人 常時使用する従業員の数が二千人以下の法人（当該法人及び当該法人との間に当該法人による法人税法第二条第十二号の七の五に規定する支配関係がある他の法人の常時使用する従業員の数の合計数が一万人を超えるものを除く。）をいう。
art-42-12-5/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-4
specified corporation: A corporation whose number of regular employees is 2,000 or less (excluding a corporation where the total number of regular employees of the corporation and of other corporations with which the corporation has a controlling relationship, by the corporation, prescribed in Article 2, item (xii)-7-5 of the Corporation Tax Act exceeds 10,000);
machine translation, not official
**五** 継続雇用者給与等支給額 継続雇用者（法人の各事業年度（以下この項において「適用年度」という。）及び当該適用年度開始の日の前日を含む事業年度（次号及び第九号において「前事業年度」という。）の期間内の各月分のその法人の給与等の支給を受けた国内雇用者として政令で定めるものをいう。次号において同じ。）に対する当該適用年度の給与等の支給額（その給与等に充てるため他の者（その法人が外国法人である場合の法人税法第百三十八条第一項第一号に規定する本店等を含む。）から支払を受ける金額（国又は地方公共団体から受ける雇用保険法第六十二条第一項第一号に掲げる事業として支給が行われる助成金その他これに類するものの額及び役務の提供の対価として支払を受ける金額を除く。以下この号において「補塡額」という。）がある場合には、当該補塡額を控除した金額。以下この項において同じ。）として政令で定める金額をいう。
art-42-12-5/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-5
amount of salary or other wages paid to continuing employees: The amount specified by Cabinet Order as the amount of salary or other wages paid for the applicable business year to continuing employees (meaning domestic employees specified by Cabinet Order as having received payment of salary or other wages from the corporation for each month within the periods of each business year of the corporation (hereinafter referred to as the "applicable business year" in this paragraph) and of the business year that includes the day before the first day of that applicable business year (referred to as the "previous business year" in the following item and item (ix)); the same applies in the following item) (if there is an amount received from another person (including, where the corporation is a foreign corporation, the head office, etc. prescribed in Article 138, paragraph (1), item (i) of the Corporation Tax Act) to cover the salary or other wages (excluding the amount of subsidies paid as the program listed in Article 62, paragraph (1), item (i) of the Employment Insurance Act received from the State or a local government and other similar amounts, and amounts received as consideration for the provision of services; hereinafter referred to as the "amount received to cover" in this item), the amount obtained by deducting the amount received to cover; the same applies hereinafter in this paragraph);
machine translation, not official
**六** 継続雇用者比較給与等支給額 前号の法人の継続雇用者に対する前事業年度の給与等の支給額として政令で定める金額をいう。
art-42-12-5/par-4/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-6
comparative amount of salary or other wages paid to continuing employees: The amount specified by Cabinet Order as the amount of salary or other wages paid for the previous business year to the continuing employees of the corporation referred to in the preceding item;
machine translation, not official
**七** 控除対象雇用者給与等支給増加額 法人の雇用者給与等支給額からその比較雇用者給与等支給額を控除した金額（当該金額が当該法人の調整雇用者給与等支給増加額（イに掲げる金額からロに掲げる金額を控除した金額をいう。）を超える場合には、当該調整雇用者給与等支給増加額）をいう。
art-42-12-5/par-4/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-7
credit-eligible increase in salaries, etc. paid to employees: The amount obtained by deducting a corporation's comparative amount of salaries, etc. paid to employees from its amount of salaries, etc. paid to employees (if that amount exceeds the corporation's adjusted increase in salaries, etc. paid to employees (meaning the amount obtained by deducting the amount listed in (b) from the amount listed in (a)), that adjusted increase in salaries, etc. paid to employees);
machine translation, not official
**イ** 雇用者給与等支給額（当該雇用者給与等支給額の計算の基礎となる給与等に充てるための雇用安定助成金額（国又は地方公共団体から受ける雇用保険法第六十二条第一項第一号に掲げる事業として支給が行われる助成金その他これに類するものの額をいう。以下この号において同じ。）がある場合には、当該雇用安定助成金額を控除した金額）
art-42-12-5/par-4/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-7/sub-1
the amount of salaries, etc. paid to employees (if there is an amount of employment stabilization subsidies (meaning the amount of subsidies paid as the program listed in Article 62, paragraph (1), item (i) of the Employment Insurance Act received from the State or a local government and other similar amounts; the same applies hereinafter in this item) to cover the salary or other wages serving as the basis for the calculation of that amount of salaries, etc. paid to employees, the amount obtained by deducting that amount of employment stabilization subsidies);
machine translation, not official
**ロ** 比較雇用者給与等支給額（当該比較雇用者給与等支給額の計算の基礎となる給与等に充てるための雇用安定助成金額がある場合には、当該雇用安定助成金額を控除した金額）
art-42-12-5/par-4/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-7/sub-2
the comparative amount of salaries, etc. paid to employees (if there is an amount of employment stabilization subsidies to cover the salary or other wages serving as the basis for the calculation of that comparative amount of salaries, etc. paid to employees, the amount obtained by deducting that amount of employment stabilization subsidies).
machine translation, not official
**八** 雇用者給与等支給額 法人の適用年度の所得の金額の計算上損金の額に算入される国内雇用者に対する給与等の支給額をいう。
art-42-12-5/par-4/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-8
amount of salaries, etc. paid to employees: The amount of salary or other wages paid to domestic employees that is included in deductible expenses in calculating the amount of income of a corporation for the applicable business year;
machine translation, not official
**九** 比較雇用者給与等支給額 法人の前事業年度の所得の金額の計算上損金の額に算入される国内雇用者に対する給与等の支給額（前事業年度の月数と適用年度の月数とが異なる場合には、その月数に応じ政令で定めるところにより計算した金額）をいう。
art-42-12-5/par-4/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-9
comparative amount of salaries, etc. paid to employees: The amount of salary or other wages paid to domestic employees that is included in deductible expenses in calculating the amount of income of a corporation for the previous business year (if the number of months in the previous business year differs from the number of months in the applicable business year, the amount calculated pursuant to the provisions of Cabinet Order according to those numbers of months);
machine translation, not official
**十** 繰越税額控除限度超過額 法人の適用年度開始の日前五年以内に開始した各事業年度（当該適用年度まで連続して青色申告書の提出をしている場合の各事業年度に限る。）における中小企業者等税額控除限度額のうち、第二項の規定による控除をしてもなお控除しきれない金額（既に前項の規定により当該各事業年度において調整前法人税額から控除された金額がある場合には、当該金額を控除した残額）の合計額をいう。
art-42-12-5/par-4/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-10 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-10
carried-over excess of the tax credit limit: The sum of the amounts, out of the maximum credit for small and medium sized enterprises, etc. of a corporation for each business year that began within five years before the first day of the applicable business year (limited to each business year in which the corporation has filed blue returns continuously up to the applicable business year), that could not be fully deducted even after the deduction under paragraph (2) (if there is an amount already deducted from the corporation tax before adjustment in each such business year pursuant to the provisions of the preceding paragraph, the remaining amount after deducting that amount).
machine translation, not official
**第五項** 前項第九号の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-42-12-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-5
The number of months referred to in item (ix) of the preceding paragraph is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
**第六項** 第一項及び第二項の規定は、確定申告書等（これらの規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）にこれらの規定による控除の対象となる控除対象雇用者給与等支給増加額（第一項の規定の適用を受けようとする場合には、継続雇用者給与等支給額及び継続雇用者比較給与等支給額を含む。）、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、第一項又は第二項の規定により控除される金額の計算の基礎となる控除対象雇用者給与等支給増加額は、確定申告書等に添付された書類に記載された控除対象雇用者給与等支給増加額を限度とする。
art-42-12-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-6
The provisions of paragraphs (1) and (2) apply only if a document stating the credit-eligible increase in salaries, etc. paid to employees (including, if the application of the provisions of paragraph (1) is sought, the amount of salary or other wages paid to continuing employees and the comparative amount of salary or other wages paid to continuing employees), the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under those provisions, is attached to the tax return, etc. (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to those provisions). In this case, the credit-eligible increase in salaries, etc. paid to employees serving as the basis for the calculation of the amount to be deducted pursuant to paragraph (1) or (2) is limited to the credit-eligible increase in salaries, etc. paid to employees stated in the document attached to the tax return, etc.
machine translation, not official
**第七項** 第三項の規定は、第二項の規定の適用を受けた事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書に繰越税額控除限度超過額の明細書の添付がある場合で、かつ、第三項の規定の適用を受けようとする事業年度の確定申告書等（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-42-12-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-7
The provisions of paragraph (3) apply only if a written statement of the carried-over excess of the tax credit limit is attached to the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act for each business year from the business year for which the provisions of paragraph (2) were applied onward, and a document stating the carried-over excess of the tax credit limit, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under paragraph (3), is attached to the tax return, etc. for the business year for which the application of the provisions of paragraph (3) is sought (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph).
machine translation, not official
**第八項** 第四項から前項までに定めるもののほか、第一項から第三項までの規定の適用を受けようとする法人が合併法人、分割法人若しくは分割承継法人、現物出資法人若しくは被現物出資法人又は現物分配法人若しくは被現物分配法人である場合における比較雇用者給与等支給額の計算、継続雇用者比較給与等支給額又は比較雇用者給与等支給額が零である場合におけるこれらの規定に規定する要件を満たすかどうかの判定その他これらの規定の適用に関し必要な事項は、政令で定める。
art-42-12-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-8
Beyond what is provided for in paragraph (4) through the preceding paragraph, the calculation of the comparative amount of salaries, etc. paid to employees in the case where a corporation seeking the application of the provisions of paragraphs (1) through (3) is a merging corporation, a splitting corporation or a successor corporation in a company split, a corporation making a capital contribution in kind or a corporation receiving a capital contribution in kind, or a corporation making a distribution in kind or a corporation receiving a distribution in kind, the determination of whether the requirements prescribed in those provisions are satisfied in the case where the comparative amount of salary or other wages paid to continuing employees or the comparative amount of salaries, etc. paid to employees is zero, and other necessary matters concerning the application of those provisions are specified by Cabinet Order.
machine translation, not official
**第九項** 第四十二条の四第二十三項及び第二十四項の規定は、第一項から第三項までの規定の適用がある場合について準用する。この場合において、同条第二十三項中「第一項、第四項、第七項及び第十四項」とあるのは、「第四十二条の十二の五第一項から第三項まで」と読み替えるものとする。
art-42-12-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-9
The provisions of Article 42-4, paragraphs (23) and (24) apply mutatis mutandis where the provisions of paragraphs (1) through (3) are applied. In this case, the phrase "paragraphs (1), (4), (7) and (14)" in paragraph (23) of that Article is deemed to be replaced with "Article 42-12-5, paragraphs (1) through (3)".
machine translation, not official
### 第四十二条の十二の六（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — Special Depreciation or Special Corporation Tax Credit Where Production Process Efficiency Improvement Equipment, etc. Is Acquired, etc.
caption: machine translation, not official
art-42-12-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6
**第一項** 青色申告書を提出する法人で産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日から令和十年三月三十一日までの間にされた産業競争力強化法第二十一条の二十二第一項の認定（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第十七条第三項に規定する環境負荷低減事業活動計画（以下この項において「環境負荷低減事業活動計画」という。）につき同法第九条第一項の認定を受けた場合における当該認定（以下この項において「事業活動計画認定」という。）を含む。以下この項及び次項において「特定認定」という。）に係る産業競争力強化法第二十一条の二十三第一項に規定する認定事業適応事業者（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項に規定する認定環境負荷低減事業者を含む。）のうちその産業競争力強化法第二十一条の二十三第二項に規定する認定事業適応計画（同法第二十一条の二十第二項第二号に規定するエネルギー利用環境負荷低減事業適応（以下この項において「エネルギー利用環境負荷低減事業適応」という。）に関するものに限るものとし、事業活動計画認定に係る環境負荷低減事業活動計画（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項において準用する同法第七条第一項の規定による変更の認定があつたときは、その変更後のもの）を含む。以下この項及び次項において「特定認定エネルギー利用環境負荷低減事業適応計画」という。）に当該特定認定エネルギー利用環境負荷低減事業適応計画に従つて行うエネルギー利用環境負荷低減事業適応のための措置として産業競争力強化法第二条第十三項に規定する生産工程効率化等設備（以下この条において「生産工程効率化等設備」という。）を導入する旨の記載があるもの（次項において「認定エネルギー利用環境負荷低減事業適応事業者」という。）であるものが、当該特定認定の日から同日以後三年を経過する日までの間に、その特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又はその特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備を製作し、若しくは建設して、これを国内にある当該法人の事業の用に供した場合（貸付けの用に供した場合を除く。次項において同じ。）には、その事業の用に供した日を含む事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度並びに次条第一項に規定する確認を受けた法人の同項に規定する特定生産性向上設備等の投資に関する計画の期間として財務省令で定める期間内の日を含む各事業年度を除く。次項において「供用年度」という。）の当該生産工程効率化等設備の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該生産工程効率化等設備の普通償却限度額と特別償却限度額（当該生産工程効率化等設備の取得価額（その特定認定エネルギー利用環境負荷低減事業適応計画に従つて行うエネルギー利用環境負荷低減事業適応のための措置として取得又は製作若しくは建設をする生産工程効率化等設備の取得価額の合計額が五百億円を超える場合には、五百億円にその事業の用に供した生産工程効率化等設備の取得価額が当該合計額のうちに占める割合を乗じて計算した金額。次項において「基準取得価額」という。）の百分の三十に相当する金額をいう。）との合計額とする。
art-42-12-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1
If a corporation that files a blue return and that is a certified business adaptation business operator prescribed in Article 21-23, paragraph (1) of the Act on Strengthening Industrial Competitiveness (including a certified environmental burden reduction business operator prescribed in Article 9, paragraph (8) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.) pertaining to a certification under Article 21-22, paragraph (1) of the Act on Strengthening Industrial Competitiveness granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) to March 31, 2028 (including, where the certification under Article 9, paragraph (1) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. has been obtained for an environmental burden reduction business activity plan prescribed in Article 17, paragraph (3) of that Act (hereinafter referred to as an "environmental burden reduction business activity plan" in this paragraph), that certification (hereinafter referred to as a "business activity plan approval" in this paragraph); hereinafter referred to as a "specified certification" in this paragraph and the following paragraph), whose certified business adaptation plan prescribed in Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness (limited to one concerning business adaptation for reducing environmental load through energy use prescribed in Article 21-20, paragraph (2), item (ii) of that Act (hereinafter referred to as "business adaptation for reducing environmental load through energy use" in this paragraph), and including an environmental burden reduction business activity plan pertaining to a business activity plan approval (if a certification of change under the provisions of Article 7, paragraph (1) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. as applied mutatis mutandis pursuant to Article 9, paragraph (8) of that Act has been granted, the plan after the change); hereinafter referred to as a "specified certified energy-use environmental burden reduction business adaptation plan" in this paragraph and the following paragraph) states that production process efficiency improvement equipment, etc. prescribed in Article 2, paragraph (13) of the Act on Strengthening Industrial Competitiveness (hereinafter referred to as "production process efficiency improvement equipment, etc." in this Article) is to be introduced as a measure for business adaptation for reducing environmental load through energy use to be carried out in accordance with that specified certified energy-use environmental burden reduction business adaptation plan (such an operator is referred to as a "certified energy-use environmental burden reduction business adaptation operator" in the following paragraph), within the period from the date of the specified certification to the day on which three years have elapsed from that date, acquires production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan that have not been put to use for business since their manufacture or construction, or manufactures or constructs production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan, and puts it to use for the business of the corporation in Japan (excluding where it is put to use for lending; the same applies in the following paragraph), the depreciation limit of the production process efficiency improvement equipment, etc. for the business year that includes the date on which it was put to use for the business (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation, and each business year that includes a day within the period specified by Order of the Ministry of Finance as the period of the plan for investment in specified productivity-improving equipment, etc. prescribed in paragraph (1) of the following Article of a corporation that has received the confirmation prescribed in that paragraph; referred to as the "business year of commencement of use" in the following paragraph) is, notwithstanding the provisions of Article 31, paragraph (1) or (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit of the production process efficiency improvement equipment, etc. and its special depreciation limit (meaning the amount equivalent to 30 percent of the acquisition cost of the production process efficiency improvement equipment, etc. (if the total acquisition cost of the production process efficiency improvement equipment, etc. acquired, manufactured or constructed as a measure for business adaptation for reducing environmental load through energy use carried out in accordance with its specified certified energy-use environmental burden reduction business adaptation plan exceeds 50 billion yen, the amount calculated by multiplying 50 billion yen by the ratio of the acquisition cost of the production process efficiency improvement equipment, etc. put to use for the business to that total; referred to as the "base acquisition cost" in the following paragraph)).
machine translation, not official
**第二項** 青色申告書を提出する法人で産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日から令和十年三月三十一日までの間にされた特定認定に係る認定エネルギー利用環境負荷低減事業適応事業者であるものが、当該特定認定の日から同日以後三年を経過する日までの間に、その特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又はその特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備を製作し、若しくは建設して、これを国内にある当該法人の事業の用に供した場合において、当該生産工程効率化等設備につき前項の規定の適用を受けないときは、供用年度の所得に対する調整前法人税額（第四十二条の四第十九項第二号に規定する調整前法人税額をいう。以下この条において同じ。）からその事業の用に供した当該生産工程効率化等設備の基準取得価額に次の各号に掲げる生産工程効率化等設備の区分に応じ当該各号に定める割合を乗じて計算した金額の合計額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該法人の供用年度における税額控除限度額が、当該法人の当該供用年度の所得に対する調整前法人税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-42-12-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2
If a corporation that files a blue return and that is a certified energy-use environmental burden reduction business adaptation operator pertaining to a specified certification granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) to March 31, 2028, within the period from the date of the specified certification to the day on which three years have elapsed from that date, acquires production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan that have not been put to use for business since their manufacture or construction, or manufactures or constructs production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan, and puts it to use for the business of the corporation in Japan, and the provisions of the preceding paragraph are not applied to the production process efficiency improvement equipment, etc., the sum of the amounts calculated by multiplying the base acquisition cost of the production process efficiency improvement equipment, etc. put to use for the business by the rate specified in each of the following items according to the category of production process efficiency improvement equipment, etc. listed in that item (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted from the corporation tax before adjustment on the income for the business year of commencement of use (meaning the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii); the same applies hereinafter in this Article). In this case, if the maximum tax credit of the corporation for the business year of commencement of use exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the corporation on the income for that business year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 第四十二条の四第十九項第七号に規定する中小企業者（同項第八号に規定する適用除外事業者又は同項第八号の二に規定する通算適用除外事業者に該当するものを除く。次号において「中小企業者」という。）が事業の用に供した生産工程効率化等設備 次に掲げる生産工程効率化等設備の区分に応じそれぞれ次に定める割合
art-42-12-6/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2/item-1
production process efficiency improvement equipment, etc. put to use for business by a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) (excluding one that falls under an excluded business operator prescribed in item (viii) of that paragraph or a group tax sharing excluded business operator prescribed in item (viii)-2 of that paragraph; referred to as a "small and medium sized enterprise" in the following item): the rate specified in each of the following according to the category of production process efficiency improvement equipment, etc. listed therein:
machine translation, not official
**イ** 当該生産工程効率化等設備のうちエネルギーの利用による環境への負荷の低減に著しく資するものとして政令で定めるもの 百分の十
art-42-12-6/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2/item-1/sub-1
production process efficiency improvement equipment, etc. specified by Cabinet Order as contributing remarkably to reducing the environmental load from the use of energy: 10 percent;
machine translation, not official
**ロ** イに掲げるもの以外の生産工程効率化等設備 百分の五
art-42-12-6/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2/item-1/sub-2
production process efficiency improvement equipment, etc. other than that listed in (a): 5 percent.
machine translation, not official
**二** 中小企業者以外の法人が事業の用に供した生産工程効率化等設備 次に掲げる生産工程効率化等設備の区分に応じそれぞれ次に定める割合
art-42-12-6/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2/item-2
production process efficiency improvement equipment, etc. put to use for business by a corporation other than a small and medium sized enterprise: the rate specified in each of the following according to the category of production process efficiency improvement equipment, etc. listed therein:
machine translation, not official
**イ** 当該生産工程効率化等設備のうちエネルギーの利用による環境への負荷の低減に特に著しく資するものとして政令で定めるもの 百分の八
art-42-12-6/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2/item-2/sub-1
production process efficiency improvement equipment, etc. specified by Cabinet Order as contributing particularly remarkably to reducing the environmental load from the use of energy: 8 percent;
machine translation, not official
**ロ** イに掲げるもの以外の生産工程効率化等設備 百分の三
art-42-12-6/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2/item-2/sub-2
production process efficiency improvement equipment, etc. other than that listed in (a): 3 percent.
machine translation, not official
**第三項** 青色申告書を提出する法人で新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号）の施行の日から令和九年三月三十一日までの間にされた産業競争力強化法第二十一条の二十二第一項の認定に係る同法第二十一条の三十五に規定する認定事業適応事業者（第六項において「認定産業競争力基盤強化商品生産販売事業者」という。）であるものが、その同法第二十一条の二十三第二項に規定する認定事業適応計画（同法第二十一条の二十第二項第二号に規定するエネルギー利用環境負荷低減事業適応に関するものに限る。第六項において「認定エネルギー利用環境負荷低減事業適応計画」という。）に記載された同法第二条第十四項に規定する産業競争力基盤強化商品（第六項において「産業競争力基盤強化商品」という。）のうち同条第十四項の半導体（以下この項及び第六項において「半導体」という。）の生産をするための設備の新設又は増設をする場合において、当該新設若しくは増設に係る機械その他の減価償却資産（以下この項及び第十三項において「半導体生産用資産」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は半導体生産用資産を製作し、若しくは建設して、これを国内にある当該法人の事業の用に供したときは、当該半導体生産用資産につき前二項の規定の適用を受ける場合を除き、その事業の用に供した日（以下この項において「供用日」という。）から当該認定の日以後十年を経過する日まで（同日までに同法第二十一条の二十三第二項又は第三項の規定により当該認定を取り消されたときは、その取り消された日の前日まで）の期間（以下この項において「対象期間」という。）内の日を含む各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。以下この項において「供用中年度」という。）の所得に対する調整前法人税額から、当該半導体生産用資産により生産された半導体が次の各号に掲げる半導体のいずれに該当するかに応じ当該各号に定める金額と、その事業の用に供した当該半導体生産用資産及びこれとともに当該半導体を生産するために直接又は間接に使用する減価償却資産に対して投資した金額の合計額として財務省令で定める金額に相当する金額（当該半導体生産用資産について既にこの項の規定により当該供用中年度前の各事業年度の所得に対する調整前法人税額から控除された金額その他政令で定める金額がある場合には、これらの金額を控除した残額）とのうちいずれか少ない金額の合計額（以下この項及び第五項において「半導体税額控除限度額」という。）を控除する。この場合において、当該法人の当該供用中年度における半導体税額控除限度額が、当該法人の当該供用中年度の所得に対する調整前法人税額の百分の二十に相当する金額（前項の規定により当該供用中年度の所得に対する調整前法人税額から控除される金額がある場合には、当該金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-42-12-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3
If a corporation that files a blue return and that is a certified business adaptation business operator prescribed in Article 21-35 of the Act on Strengthening Industrial Competitiveness (referred to as a "certified producer and seller of industrial competitiveness base-strengthening products" in paragraph (6)) pertaining to a certification under Article 21-22, paragraph (1) of that Act granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024) to March 31, 2027 newly establishes or expands facilities for producing the semiconductors referred to in Article 2, paragraph (14) of the Act on Strengthening Industrial Competitiveness (hereinafter referred to as "semiconductors" in this paragraph and paragraph (6)), out of the products for strengthening the industrial competitiveness base prescribed in paragraph (14) of that Article (referred to as "products for strengthening the industrial competitiveness base" in paragraph (6)) that are stated in its certified business adaptation plan prescribed in Article 21-23, paragraph (2) of that Act (limited to one concerning business adaptation for reducing environmental load through energy use prescribed in Article 21-20, paragraph (2), item (ii) of that Act; referred to as a "certified energy-use environmental burden reduction business adaptation plan" in paragraph (6)), and acquires machinery or other depreciable assets pertaining to the new establishment or expansion (hereinafter referred to as "semiconductor production assets" in this paragraph and paragraph (13)) that have not been put to use for business since their manufacture or construction, or manufactures or constructs semiconductor production assets, and puts them to use for the business of the corporation in Japan, the sum of the lesser of the amount specified in each of the following items according to which of the semiconductors listed in those items the semiconductors produced by the semiconductor production assets fall under, and the amount equivalent to the amount specified by Order of the Ministry of Finance as the total amount invested in the semiconductor production assets put to use for the business and in the depreciable assets used directly or indirectly together with them to produce those semiconductors (if there is an amount already deducted, pursuant to the provisions of this paragraph, from the corporation tax before adjustment on the income for each business year preceding the business year of use with respect to those semiconductor production assets, or any other amount specified by Cabinet Order, the remaining amount after deducting those amounts) (hereinafter referred to as the "semiconductor tax credit limit" in this paragraph and paragraph (5)) is deducted from the corporation tax before adjustment on the income for each business year that includes a day within the period from the date on which they were put to use for the business (hereinafter referred to as the "date of commencement of use" in this paragraph) until the date on which ten years have elapsed from the date of the certification (if the certification is revoked pursuant to the provisions of Article 21-23, paragraph (2) or (3) of that Act by that date, until the day before the date of the revocation) (hereinafter referred to as "the applicable period" in this paragraph) (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation; hereinafter referred to as the "business year of use" in this paragraph), except where the provisions of the preceding two paragraphs are applied to those semiconductor production assets. In this case, if the semiconductor tax credit limit of the corporation for the business year of use exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the corporation on the income for that business year of use (if there is an amount to be deducted from the corporation tax before adjustment on the income for that business year of use pursuant to the provisions of the preceding paragraph, the remaining amount after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 演算を行う半導体（以下この号において「演算半導体」という。） 一万六千円（トランジスター上に配置される導線の中心の間隔が最も短い箇所において百三十ナノメートルを超える演算半導体にあつては、一万六千円に当該演算半導体の標準的な価額の基準演算半導体（トランジスター上に配置される導線の中心の間隔が最も短い箇所において百三十ナノメートル以下の演算半導体をいう。）の標準的な価額に対する割合として政令で定める割合を乗じて計算した金額）に、当該半導体生産用資産により生産された演算半導体のうち当該供用中年度（当該供用中年度が対象期間の末日を含む事業年度である場合には、当該末日以前の期間に限る。）において販売されたものの直径二百ミリメートルのウエハーで換算した枚数を次に掲げるその販売された日の属する期間ごとに区分した枚数として財務省令で定めるところにより証明がされた数にそれぞれ次に定める割合を乗じて計算した数の合計を乗じて計算した金額
art-42-12-6/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3/item-1
semiconductors that perform computation (hereinafter referred to as "computing semiconductors" in this item): the amount calculated by multiplying 16,000 yen (for computing semiconductors in which the interval between the centers of the conductors arranged on the transistors exceeds 130 nanometers at the point where it is shortest, the amount calculated by multiplying 16,000 yen by the rate specified by Cabinet Order as the ratio of the standard price of those computing semiconductors to the standard price of reference computing semiconductors (meaning computing semiconductors in which the interval between the centers of the conductors arranged on the transistors is 130 nanometers or less at the point where it is shortest)) by the sum of the numbers calculated by multiplying the numbers certified, as specified by Order of the Ministry of Finance, as the numbers of wafers, converted into wafers 200 millimeters in diameter, of the computing semiconductors produced by the semiconductor production assets that were sold in the business year of use (if the business year of use is the business year that includes the last day of the applicable period, limited to the period up to and including that last day), divided according to the following periods to which the dates of sale belong, by the rates specified respectively below:
machine translation, not official
**イ** 供用日から供用日以後七年を経過する日までの期間 百分の百
art-42-12-6/par-3/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3/item-1/sub-1
the period from the date of commencement of use until the date on which seven years have elapsed from the date of commencement of use: 100 percent;
machine translation, not official
**ロ** 供用日以後七年を経過する日の翌日から供用日以後八年を経過する日までの期間 百分の七十五
art-42-12-6/par-3/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3/item-1/sub-2
the period from the day following the date on which seven years have elapsed from the date of commencement of use until the date on which eight years have elapsed from the date of commencement of use: 75 percent;
machine translation, not official
**ハ** 供用日以後八年を経過する日の翌日から供用日以後九年を経過する日までの期間 百分の五十
art-42-12-6/par-3/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3/item-1/sub-3
the period from the day following the date on which eight years have elapsed from the date of commencement of use until the date on which nine years have elapsed from the date of commencement of use: 50 percent;
machine translation, not official
**ニ** 供用日以後九年を経過する日の翌日以後の期間 百分の二十五
art-42-12-6/par-3/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3/item-1/sub-4
the period on and after the day following the date on which nine years have elapsed from the date of commencement of use: 25 percent.
machine translation, not official
**二** 前号に掲げる半導体以外の半導体（以下この号において「その他半導体」という。） 四千円（電流若しくは電圧若しくは光に関連する物理現象を電気的信号に変換し又は電気的信号を電流若しくは電圧若しくは光に関連する物理現象に変換することができるといつた固有の機能を果たすその他半導体（以下この号において「パワー半導体等」という。）にあつては、四千円に当該パワー半導体等の標準的な価額の基準半導体（パワー半導体等以外のその他半導体をいう。）の標準的な価額に対する割合として政令で定める割合を乗じて計算した金額）に、当該半導体生産用資産により生産されたその他半導体のうち当該供用中年度（当該供用中年度が対象期間の末日を含む事業年度である場合には、当該末日以前の期間に限る。）において販売されたものの直径二百ミリメートルのウエハーで換算した枚数を前号イからニまでに掲げるその販売された日の属する期間ごとに区分した枚数として財務省令で定めるところにより証明がされた数にそれぞれ同号イからニまでに定める割合を乗じて計算した数の合計を乗じて計算した金額
art-42-12-6/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3/item-2
semiconductors other than those listed in the preceding item (hereinafter referred to as "other semiconductors" in this item): the amount calculated by multiplying 4,000 yen (for other semiconductors that perform a specific function, such as being able to convert physical phenomena related to electric current, voltage or light into electrical signals or to convert electrical signals into physical phenomena related to electric current, voltage or light (hereinafter referred to as "power semiconductors, etc." in this item), the amount calculated by multiplying 4,000 yen by the rate specified by Cabinet Order as the ratio of the standard price of those power semiconductors, etc. to the standard price of reference semiconductors (meaning other semiconductors other than power semiconductors, etc.)) by the sum of the numbers calculated by multiplying the numbers certified, as specified by Order of the Ministry of Finance, as the numbers of wafers, converted into wafers 200 millimeters in diameter, of the other semiconductors produced by the semiconductor production assets that were sold in the business year of use (if the business year of use is the business year that includes the last day of the applicable period, limited to the period up to and including that last day), divided according to the periods listed in (a) through (d) of the preceding item to which the dates of sale belong, by the rates specified respectively in (a) through (d) of that item.
machine translation, not official
**第四項** 青色申告書を提出する法人が、各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において繰越税額控除限度超過額を有する場合には、当該事業年度の所得に対する調整前法人税額から、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該法人の当該事業年度における繰越税額控除限度超過額が当該法人の当該事業年度の所得に対する調整前法人税額の百分の二十に相当する金額（前二項の規定により当該事業年度の所得に対する調整前法人税額から控除される金額がある場合には、当該金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-42-12-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-4
If a corporation that files a blue return has a carried-over excess of the tax credit limit in a business year (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation), the amount equivalent to that carried-over excess of the tax credit limit is deducted from the corporation tax before adjustment on the income for that business year. In this case, if the carried-over excess of the tax credit limit of the corporation for that business year exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the corporation on the income for that business year (if there is an amount to be deducted from the corporation tax before adjustment on the income for that business year pursuant to the provisions of the preceding two paragraphs, the remaining amount after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第五項** 前項に規定する繰越税額控除限度超過額とは、当該法人の当該事業年度開始の日前三年以内に開始した各事業年度（当該事業年度まで連続して青色申告書の提出をしている場合の各事業年度に限る。）における半導体税額控除限度額のうち、第三項の規定による控除をしてもなお控除しきれない金額（既に前項の規定により当該各事業年度において調整前法人税額から控除された金額がある場合には、当該金額を控除した残額）の合計額をいう。
art-42-12-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-5
The carried-over excess of the tax credit limit prescribed in the preceding paragraph means the sum of the amounts, out of the semiconductor tax credit limit of the corporation for each business year that began within three years before the first day of the business year in question (limited to each business year in which the corporation has filed blue returns continuously up to that business year), that could not be fully deducted even after the deduction under paragraph (3) (if there is an amount already deducted from the corporation tax before adjustment in each such business year pursuant to the provisions of the preceding paragraph, the remaining amount after deducting that amount).
machine translation, not official
**第六項** 青色申告書を提出する法人で新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号）の施行の日から令和九年三月三十一日までの間にされた産業競争力強化法第二十一条の二十二第一項の認定に係る認定産業競争力基盤強化商品生産販売事業者であるものが、その認定エネルギー利用環境負荷低減事業適応計画に記載された産業競争力基盤強化商品（半導体を除く。以下この項において「特定産業競争力基盤強化商品」という。）の生産をするための設備の新設又は増設をする場合において、当該新設若しくは増設に係る機械その他の減価償却資産（以下この項及び第十三項において「特定商品生産用資産」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は特定商品生産用資産を製作し、若しくは建設して、これを国内にある当該法人の事業の用に供したときは、当該特定商品生産用資産につき第一項から第三項までの規定の適用を受ける場合を除き、その事業の用に供した日（以下この項において「供用日」という。）から当該認定の日以後十年を経過する日まで（同日までに同法第二十一条の二十三第二項又は第三項の規定により当該認定を取り消されたときは、その取り消された日の前日まで）の期間（以下この項において「対象期間」という。）内の日を含む各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。以下この項において「供用中年度」という。）の所得に対する調整前法人税額から、当該特定商品生産用資産により生産された特定産業競争力基盤強化商品が次の各号に掲げる商品のいずれに該当するかに応じ当該各号に定める金額と、その事業の用に供した当該特定商品生産用資産及びこれとともに当該特定産業競争力基盤強化商品を生産するために直接又は間接に使用する減価償却資産に対して投資した金額の合計額として財務省令で定める金額に相当する金額（当該特定商品生産用資産について既にこの項の規定により当該供用中年度前の各事業年度の所得に対する調整前法人税額から控除された金額その他政令で定める金額がある場合には、これらの金額を控除した残額）とのうちいずれか少ない金額の合計額（以下この項及び第八項において「特定商品税額控除限度額」という。）を控除する。この場合において、当該法人の当該供用中年度における特定商品税額控除限度額が、当該法人の当該供用中年度の所得に対する調整前法人税額の百分の四十に相当する金額（第二項から第四項までの規定により当該供用中年度の所得に対する調整前法人税額から控除される金額がある場合には、当該金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の四十に相当する金額を限度とする。
art-42-12-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6
If a corporation that files a blue return and that is a certified producer and seller of industrial competitiveness base-strengthening products pertaining to a certification under Article 21-22, paragraph (1) of the Act on Strengthening Industrial Competitiveness granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024) to March 31, 2027 newly establishes or expands facilities for producing products for strengthening the industrial competitiveness base (excluding semiconductors; hereinafter referred to as "specified industrial competitiveness base strengthening products" in this paragraph) stated in its certified energy-use environmental burden reduction business adaptation plan, and acquires machinery or other depreciable assets pertaining to the new establishment or expansion (hereinafter referred to as "assets for producing specified products" in this paragraph and paragraph (13)) that have not been put to use for business since their manufacture or construction, or manufactures or constructs assets for producing specified products, and puts them to use for the business of the corporation in Japan, the sum of the lesser of the amount specified in each of the following items according to which of the products listed in those items the specified industrial competitiveness base strengthening products produced by the assets for producing specified products fall under, and the amount equivalent to the amount specified by Order of the Ministry of Finance as the total amount invested in the assets for producing specified products put to use for the business and in the depreciable assets used directly or indirectly together with them to produce those specified industrial competitiveness base strengthening products (if there is an amount already deducted, pursuant to the provisions of this paragraph, from the corporation tax before adjustment on the income for each business year preceding the business year of use with respect to those assets for producing specified products, or any other amount specified by Cabinet Order, the remaining amount after deducting those amounts) (hereinafter referred to as the "maximum credit for specified products" in this paragraph and paragraph (8)) is deducted from the corporation tax before adjustment on the income for each business year that includes a day within the period from the date on which they were put to use for the business (hereinafter referred to as the "date of commencement of use" in this paragraph) until the date on which ten years have elapsed from the date of the certification (if the certification is revoked pursuant to the provisions of Article 21-23, paragraph (2) or (3) of that Act by that date, until the day before the date of the revocation) (hereinafter referred to as "the applicable period" in this paragraph) (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation; hereinafter referred to as the "business year of use" in this paragraph), except where the provisions of paragraphs (1) through (3) are applied to those assets for producing specified products. In this case, if the maximum credit for specified products of the corporation for the business year of use exceeds the amount equivalent to 40 percent of the corporation tax before adjustment of the corporation on the income for that business year of use (if there is an amount to be deducted from the corporation tax before adjustment on the income for that business year of use pursuant to the provisions of paragraphs (2) through (4), the remaining amount after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 40 percent.
machine translation, not official
**一** 産業競争力強化法第二条第十四項に規定する自動車（以下この号において「自動車」という。） 二十万円（内燃機関を有しないもの（道路運送車両法（昭和二十六年法律第百八十五号）第三条に規定する軽自動車を除く。）にあつては、四十万円）に、当該特定商品生産用資産により生産された自動車のうち当該供用中年度（当該供用中年度が対象期間の末日を含む事業年度である場合には、当該末日以前の期間に限る。）において販売されたものの台数を次に掲げるその販売された日の属する期間ごとに区分した台数として財務省令で定めるところにより証明がされた数にそれぞれ次に定める割合を乗じて計算した数の合計を乗じて計算した金額
art-42-12-6/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-1
motor vehicles prescribed in Article 2, paragraph (14) of the Act on Strengthening Industrial Competitiveness (hereinafter referred to as "motor vehicles" in this item): the amount calculated by multiplying 200,000 yen (400,000 yen for those that do not have an internal combustion engine (excluding light motor vehicles prescribed in Article 3 of the Road Transport Vehicle Act (Act No. 185 of 1951))) by the sum of the numbers calculated by multiplying the numbers certified, as specified by Order of the Ministry of Finance, as the numbers of motor vehicles produced by the assets for producing specified products that were sold in the business year of use (if the business year of use is the business year that includes the last day of the applicable period, limited to the period up to and including that last day), divided according to the following periods to which the dates of sale belong, by the rates specified respectively below:
machine translation, not official
**イ** 供用日から供用日以後七年を経過する日までの期間 百分の百
art-42-12-6/par-6/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-1/sub-1
the period from the date of commencement of use until the date on which seven years have elapsed from the date of commencement of use: 100 percent;
machine translation, not official
**ロ** 供用日以後七年を経過する日の翌日から供用日以後八年を経過する日までの期間 百分の七十五
art-42-12-6/par-6/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-1/sub-2
the period from the day following the date on which seven years have elapsed from the date of commencement of use until the date on which eight years have elapsed from the date of commencement of use: 75 percent;
machine translation, not official
**ハ** 供用日以後八年を経過する日の翌日から供用日以後九年を経過する日までの期間 百分の五十
art-42-12-6/par-6/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-1/sub-3
the period from the day following the date on which eight years have elapsed from the date of commencement of use until the date on which nine years have elapsed from the date of commencement of use: 50 percent;
machine translation, not official
**ニ** 供用日以後九年を経過する日の翌日以後の期間 百分の二十五
art-42-12-6/par-6/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-1/sub-4
the period on and after the day following the date on which nine years have elapsed from the date of commencement of use: 25 percent.
machine translation, not official
**二** 産業競争力強化法第二条第十四項の鉄鋼（以下この号において「鉄鋼」という。） 二万円に、当該特定商品生産用資産により生産された鉄鋼のうち当該供用中年度（当該供用中年度が対象期間の末日を含む事業年度である場合には、当該末日以前の期間に限る。）において販売されたもののトンで表した重量を前号イからニまでに掲げるその販売された日の属する期間ごとに区分した数値として財務省令で定めるところにより証明がされた数にそれぞれ同号イからニまでに定める割合を乗じて計算した数の合計を乗じて計算した金額
art-42-12-6/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-2
steel referred to in Article 2, paragraph (14) of the Act on Strengthening Industrial Competitiveness (hereinafter referred to as "steel" in this item): the amount calculated by multiplying 20,000 yen by the sum of the numbers calculated by multiplying the figures certified, as specified by Order of the Ministry of Finance, as the weight in tons of the steel produced by the assets for producing specified products that was sold in the business year of use (if the business year of use is the business year that includes the last day of the applicable period, limited to the period up to and including that last day), divided according to the periods listed in (a) through (d) of the preceding item to which the dates of sale belong, by the rates specified respectively in (a) through (d) of that item;
machine translation, not official
**三** 産業競争力強化法第二条第十四項に規定する基礎化学品（以下この号において「基礎化学品」という。） 五万円に、当該特定商品生産用資産により生産された基礎化学品のうち当該供用中年度（当該供用中年度が対象期間の末日を含む事業年度である場合には、当該末日以前の期間に限る。）において販売されたもののトンで表した重量を第一号イからニまでに掲げるその販売された日の属する期間ごとに区分した数値として財務省令で定めるところにより証明がされた数にそれぞれ同号イからニまでに定める割合を乗じて計算した数の合計を乗じて計算した金額
art-42-12-6/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-3
basic chemicals prescribed in Article 2, paragraph (14) of the Act on Strengthening Industrial Competitiveness (hereinafter referred to as "basic chemicals" in this item): the amount calculated by multiplying 50,000 yen by the sum of the numbers calculated by multiplying the figures certified, as specified by Order of the Ministry of Finance, as the weight in tons of the basic chemicals produced by the assets for producing specified products that were sold in the business year of use (if the business year of use is the business year that includes the last day of the applicable period, limited to the period up to and including that last day), divided according to the periods listed in (a) through (d) of item (i) to which the dates of sale belong, by the rates specified respectively in (a) through (d) of that item;
machine translation, not official
**四** 産業競争力強化法第二条第十四項の燃料（以下この号において「燃料」という。） 三十円に、当該特定商品生産用資産により生産された燃料のうち当該供用中年度（当該供用中年度が対象期間の末日を含む事業年度である場合には、当該末日以前の期間に限る。）において販売されたもののリットルで表した体積を第一号イからニまでに掲げるその販売された日の属する期間ごとに区分した数値として財務省令で定めるところにより証明がされた数にそれぞれ同号イからニまでに定める割合を乗じて計算した数の合計を乗じて計算した金額
art-42-12-6/par-6/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-4
fuel referred to in Article 2, paragraph (14) of the Act on Strengthening Industrial Competitiveness (hereinafter referred to as "fuel" in this item): the amount calculated by multiplying 30 yen by the sum of the numbers calculated by multiplying the figures certified, as specified by Order of the Ministry of Finance, as the volume in liters of the fuel produced by the assets for producing specified products that was sold in the business year of use (if the business year of use is the business year that includes the last day of the applicable period, limited to the period up to and including that last day), divided according to the periods listed in (a) through (d) of item (i) to which the dates of sale belong, by the rates specified respectively in (a) through (d) of that item.
machine translation, not official
**第七項** 青色申告書を提出する法人が、各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において繰越税額控除限度超過額を有する場合には、当該事業年度の所得に対する調整前法人税額から、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該法人の当該事業年度における繰越税額控除限度超過額が当該法人の当該事業年度の所得に対する調整前法人税額の百分の四十に相当する金額（第二項から第四項まで及び前項の規定により当該事業年度の所得に対する調整前法人税額から控除される金額がある場合には、当該金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の四十に相当する金額を限度とする。
art-42-12-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-7
If a corporation that files a blue return has a carried-over excess of the tax credit limit in a business year (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation), the amount equivalent to that carried-over excess of the tax credit limit is deducted from the corporation tax before adjustment on the income for that business year. In this case, if the carried-over excess of the tax credit limit of the corporation for that business year exceeds the amount equivalent to 40 percent of the corporation tax before adjustment of the corporation on the income for that business year (if there is an amount to be deducted from the corporation tax before adjustment on the income for that business year pursuant to the provisions of paragraphs (2) through (4) and the preceding paragraph, the remaining amount after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 40 percent.
machine translation, not official
**第八項** 前項に規定する繰越税額控除限度超過額とは、当該法人の当該事業年度開始の日前四年以内に開始した各事業年度（当該事業年度まで連続して青色申告書の提出をしている場合の各事業年度に限る。）における特定商品税額控除限度額のうち、第六項の規定による控除をしてもなお控除しきれない金額（既に前項の規定により当該各事業年度において調整前法人税額から控除された金額がある場合には、当該金額を控除した残額）の合計額をいう。
art-42-12-6/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-8
The carried-over excess of the tax credit limit prescribed in the preceding paragraph means the sum of the amounts, out of the maximum credit for specified products of the corporation for each business year that began within four years before the first day of the business year in question (limited to each business year in which the corporation has filed blue returns continuously up to that business year), that could not be fully deducted even after the deduction under paragraph (6) (if there is an amount already deducted from the corporation tax before adjustment in each such business year pursuant to the provisions of the preceding paragraph, the remaining amount after deducting that amount).
machine translation, not official
**第九項** 第一項の規定は、法人が所有権移転外リース取引により取得した生産工程効率化等設備については、適用しない。
art-42-12-6/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-9
The provisions of paragraph (1) do not apply to production process efficiency improvement equipment, etc. acquired by a corporation through a lease transaction without transfer of ownership.
machine translation, not official
**第十項** 第一項の規定は、確定申告書等に生産工程効率化等設備の償却限度額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
art-42-12-6/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-10
The provisions of paragraph (1) apply only if the tax return, etc. has a written statement attached thereto concerning the calculation of the depreciation limit of the production process efficiency improvement equipment, etc. and any other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第十一項** 第一項及び第二項の規定は、令和六年四月一日前に産業競争力強化法第二十一条の二十二第一項の認定の申請がされた同法第二十一条の二十三第二項に規定する認定事業適応計画のうち同法第二十一条の二十第二項第二号に規定するエネルギー利用環境負荷低減事業適応に関するもの（同日以後に同法第二十一条の二十三第一項の規定による変更の認定の申請がされた場合において、その変更の認定があつたときは、その変更後のものを除く。）に記載された生産工程効率化等設備で同日以後に取得又は製作若しくは建設をされたものについては、適用しない。
art-42-12-6/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-11
The provisions of paragraphs (1) and (2) do not apply to production process efficiency improvement equipment, etc. acquired, manufactured or constructed on or after April 1, 2024 that is stated in a certified business adaptation plan prescribed in Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness concerning business adaptation for reducing environmental load through energy use prescribed in Article 21-20, paragraph (2), item (ii) of that Act, for which an application for the certification under Article 21-22, paragraph (1) of that Act was filed before that date (excluding, where an application for the certification of a change under Article 21-23, paragraph (1) of that Act was filed on or after that date and the certification of the change was granted, the plan after the change).
machine translation, not official
**第十二項** 第二項の規定は、確定申告書等（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる生産工程効率化等設備の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類その他財務省令で定める書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる生産工程効率化等設備の取得価額は、確定申告書等に添付された書類に記載された生産工程効率化等設備の取得価額を限度とする。
art-42-12-6/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-12
The provisions of paragraph (2) apply only if a document stating the acquisition cost of the production process efficiency improvement equipment, etc., the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, and any other documents specified by Order of the Ministry of Finance are attached to the tax return, etc. (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the acquisition cost of the production process efficiency improvement equipment, etc. serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the production process efficiency improvement equipment, etc. stated in the document attached to the tax return, etc.
machine translation, not official
**第十三項** 第三項及び第六項の規定は、確定申告書等（これらの規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）にこれらの規定による控除の対象となる半導体生産用資産又は特定商品生産用資産に係る第三項各号又は第六項各号に規定する財務省令で定めるところにより証明がされた数、控除を受ける金額及び当該金額の計算に関する明細を記載した書類（次項各号に掲げる要件のいずれにも該当することにより同項の規定の適用がない場合には、当該各号に掲げる要件のいずれにも該当することを明らかにする書類を含む。）の添付がある場合に限り、適用する。
art-42-12-6/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-13
The provisions of paragraphs (3) and (6) apply only if a document stating the numbers certified as specified by Order of the Ministry of Finance prescribed in the items of paragraph (3) or the items of paragraph (6) with respect to the semiconductor production assets or assets for producing specified products subject to the deduction under those provisions, the amount to be deducted, and the details of the calculation of that amount (including, where the provisions of the following paragraph do not apply because all of the requirements listed in the items of that paragraph are met, a document clarifying that all of the requirements listed in those items are met) is attached to the tax return, etc. (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to those provisions).
machine translation, not official
**第十四項** 第三項及び第六項の規定は、法人の次に掲げる要件のいずれかに該当しない事業年度（当該事業年度が前条第四項第一号に規定する設立事業年度（次項において「設立事業年度」という。）及び合併等事業年度のいずれにも該当しない場合であつて、当該事業年度の所得の金額が当該事業年度の前事業年度の所得の金額以下である場合として政令で定める場合における当該事業年度を除く。）については、適用しない。
art-42-12-6/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-14
The provisions of paragraph (3) and paragraph (6) do not apply for a business year in which a corporation fails to meet any of the following requirements (excluding that business year in the case specified by Cabinet Order as a case where the business year is neither the business year of establishment prescribed in paragraph (4), item (i) of the preceding Article (referred to in the following paragraph as the "business year of establishment") nor a business year of the merger, etc., and the amount of income for that business year is equal to or less than the amount of income for the business year preceding that business year).
machine translation, not official
**一** 当該法人の前条第四項第五号に規定する継続雇用者給与等支給額（第十九項において「継続雇用者給与等支給額」という。）からその同条第四項第六号に規定する継続雇用者比較給与等支給額（以下この号及び第十九項において「継続雇用者比較給与等支給額」という。）を控除した金額の当該継続雇用者比較給与等支給額に対する割合が百分の二以上であること。
art-42-12-6/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-14/item-1
the ratio of the amount obtained by deducting the corporation's comparative amount of salary or other wages paid to continuing employees prescribed in paragraph (4), item (vi) of the preceding Article (hereinafter referred to in this item and paragraph (19) as the "comparative amount of salary or other wages paid to continuing employees") from the corporation's amount of salary or other wages paid to continuing employees prescribed in paragraph (4), item (v) of the preceding Article (referred to in paragraph (19) as the "amount of salary or other wages paid to continuing employees") to that comparative amount of salary or other wages paid to continuing employees is 2 percent or more;
machine translation, not official
**二** イに掲げる金額がロに掲げる金額の百分の四十に相当する金額を超えること。
art-42-12-6/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-14/item-2
the amount listed in (a) exceeds the amount equivalent to 40 percent of the amount listed in (b):
machine translation, not official
**イ** 当該法人が当該事業年度において取得等（取得又は製作若しくは建設をいい、合併、分割、贈与、交換、現物出資又は法人税法第二条第十二号の五の二に規定する現物分配による取得その他政令で定める取得を除く。）をした国内資産（国内にある当該法人の事業の用に供する機械及び装置その他の資産で政令で定めるものをいう。）で当該事業年度終了の日において有するものの取得価額の合計額
art-42-12-6/par-14/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-14/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-14/item-2/sub-1
the total acquisition cost of domestic assets (meaning machinery and equipment and other assets specified by Cabinet Order that are put to use for the corporation's business in Japan) for which the corporation carried out an acquisition, etc. (meaning acquisition or manufacture or construction, excluding acquisition through a merger, company split, gift, exchange, capital contribution in kind or a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act and any other acquisition specified by Cabinet Order) in that business year and which the corporation holds as of the day of the end of that business year;
machine translation, not official
**ロ** 当該法人がその有する減価償却資産につき当該事業年度においてその償却費として損金経理をした金額（損金経理の方法又は当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特別償却準備金として積み立てた金額を含み、法人税法第三十一条第四項の規定により同条第一項に規定する損金経理額に含むものとされる金額を除く。）の合計額
art-42-12-6/par-14/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-14/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-14/item-2/sub-2
the total amount that the corporation has entered, through accounting as an expense or loss, as depreciation allowances for the depreciable assets it holds in that business year (including the amount set aside as a reserve for special depreciation through accounting as an expense or loss or through the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized, and excluding the amount deemed to be included in the amount entered through accounting as an expense or loss prescribed in Article 31, paragraph (1) of the Corporation Tax Act pursuant to the provisions of paragraph (4) of that Article).
machine translation, not official
**第十五項** 前項に規定する合併等事業年度とは、同項の法人が、合併、分割若しくは現物出資（分割又は現物出資にあつては、事業を移転するものに限る。以下この項において「合併等」という。）に係る合併法人、分割法人若しくは分割承継法人若しくは現物出資法人若しくは被現物出資法人であり、事業の譲渡若しくは譲受け（以下この項において「譲渡等」という。）に係る当該事業の移転をした法人若しくは当該事業の譲受けをした法人であり、又は特別の法律に基づく承継に係る被承継法人若しくは承継法人である場合その他政令で定める場合における当該合併等の日、当該譲渡等の日又は当該承継の日を含む事業年度その他政令で定める日を含む事業年度（当該法人の設立事業年度を除く。）をいう。
art-42-12-6/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-15 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-15
The business year of the merger, etc. prescribed in the preceding paragraph means a business year that includes the day of the merger, etc., the day of the transfer, etc. or the day of the succession, in the case where the corporation referred to in that paragraph is a merging corporation, a splitting corporation, a successor corporation in a company split, a corporation making a capital contribution in kind or a corporation receiving a capital contribution in kind pertaining to a merger, company split or capital contribution in kind (for a company split or capital contribution in kind, limited to one that transfers a business; hereinafter referred to in this paragraph as a "merger, etc."), is a corporation that transferred a business or a corporation that acquired a business pertaining to the transfer or acquisition of a business (hereinafter referred to in this paragraph as a "transfer, etc."), or is a predecessor corporation or a successor corporation pertaining to a succession under a special law, or in any other case specified by Cabinet Order, or a business year that includes any other day specified by Cabinet Order (excluding the business year of establishment of that corporation).
machine translation, not official
**第十六項** 第四項及び第七項の規定は、第三項又は第六項の規定の適用を受けた事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書に第四項又は第七項に規定する繰越税額控除限度超過額の明細書の添付がある場合で、かつ、これらの規定の適用を受けようとする事業年度の確定申告書等（これらの規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）にこれらの規定による控除の対象となるこれらの規定に規定する繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-42-12-6/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-16 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-16
The provisions of paragraph (4) and paragraph (7) apply only where the final returns prescribed in Article 2, item (xxxi) of the Corporation Tax Act for the business year in which the provisions of paragraph (3) or paragraph (6) were applied and each subsequent business year have attached to them a written statement of the excess carried-forward tax credit amount prescribed in paragraph (4) or paragraph (7), and the tax return, etc. for the business year for which the corporation seeks the application of those provisions (including, where an amended return or a written request for reassessment that increases the amount to be deducted pursuant to those provisions is submitted, that amended return or written request for reassessment) has attached to it a document stating the excess carried-forward tax credit amount prescribed in those provisions that is subject to the deduction under those provisions, the amount to be deducted and the details of the calculation of that amount.
machine translation, not official
**第十七項** 第四十二条の四第二十三項及び第二十四項の規定は、第二項から第四項まで、第六項又は第七項の規定の適用がある場合について準用する。この場合において、同条第二十三項中「第一項、第四項、第七項及び第十四項」とあるのは、「第四十二条の十二の六第二項から第四項まで、第六項及び第七項」と読み替えるものとする。
art-42-12-6/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-17 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-17
The provisions of Article 42-4, paragraphs (23) and (24) apply mutatis mutandis where the provisions of paragraphs (2) through (4), paragraph (6) or paragraph (7) apply. In this case, the phrase "paragraphs (1), (4), (7) and (14)" in paragraph (23) of that Article is deemed to be replaced with "Article 42-12-6, paragraphs (2) through (4), (6) and (7)".
machine translation, not official
**第十八項** 第六項又は第七項の規定の適用がある場合における地方法人税法の規定の適用については、同法第六条第一項第一号中「まで」とあるのは「まで並びに租税特別措置法（昭和三十二年法律第二十六号）第四十二条の十二の六第六項及び第七項」と、同項第二号イ及びロ中「の規定を」とあるのは「並びに租税特別措置法第四十二条の十二の六第六項及び第七項の規定を」と、同法第十二条第二項中「まで」とあるのは「まで並びに租税特別措置法第四十二条の十二の六第六項及び第七項」と、「国外所得金額（同法」とあるのは「国外所得金額（法人税法」と、同法第十二条の二第一項中「を超える」とあるのは「（当該課税事業年度の所得に対する法人税の額の計算上租税特別措置法第四十二条の十二の六第六項又は第七項の規定により控除された金額がある場合には、当該基準法人税額から当該控除された金額を控除した金額）を超える」と、同条第二項中「のみ」とあるのは「（租税特別措置法第四十二条の十二の六第六項又は第七項の規定により控除された金額がある場合には、当該金額を加算した金額）のみ」とする。
art-42-12-6/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-18 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-18
With regard to the application of the provisions of the Local Corporation Tax Act in the case where the provisions of paragraph (6) or paragraph (7) apply, the phrase "through" in Article 6, paragraph (1), item (i) of that Act is deemed to be replaced with "through, and Article 42-12-6, paragraphs (6) and (7) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)"; the phrase "the provisions of" in item (ii), (a) and (b) of that paragraph is deemed to be replaced with "and the provisions of Article 42-12-6, paragraphs (6) and (7) of the Act on Special Measures Concerning Taxation"; the phrase "through" in Article 12, paragraph (2) of that Act is deemed to be replaced with "through, and Article 42-12-6, paragraphs (6) and (7) of the Act on Special Measures Concerning Taxation", and the phrase "amount of foreign-source income (that Act" is deemed to be replaced with "amount of foreign-source income (the Corporation Tax Act"; the phrase "exceeds" in Article 12-2, paragraph (1) of that Act is deemed to be replaced with "(where there is an amount deducted pursuant to the provisions of Article 42-12-6, paragraph (6) or paragraph (7) of the Act on Special Measures Concerning Taxation in calculating the amount of corporation tax on income for that taxable business year, the amount obtained by deducting that deducted amount from that base corporation tax amount) exceeds"; and the phrase "only" in paragraph (2) of that Article is deemed to be replaced with "(where there is an amount deducted pursuant to the provisions of Article 42-12-6, paragraph (6) or paragraph (7) of the Act on Special Measures Concerning Taxation, the amount obtained by adding that amount) only".
machine translation, not official
**第十九項** 第九項から前項までに定めるもののほか、継続雇用者給与等支給額及び継続雇用者比較給与等支給額が零である場合における第十四項第一号に掲げる要件に該当するかどうかの判定その他第一項から第八項までの規定の適用に関し必要な事項は、政令で定める。
art-42-12-6/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-19 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-19
Beyond what is provided for in paragraph (9) through the preceding paragraph, the determination of whether the requirement listed in paragraph (14), item (i) is met in the case where the amount of salary or other wages paid to continuing employees and the comparative amount of salary or other wages paid to continuing employees are zero, and other necessary matters concerning the application of the provisions of paragraphs (1) through (8) are specified by Cabinet Order.
machine translation, not official
### 第四十二条の十二の七（特定生産性向上設備等を取得した場合の特別償却又は法人税額の特別控除） — Special Depreciation or Special Corporation Tax Credit for Acquisition of Specified Productivity-Improving Equipment, etc.
caption: machine translation, not official
art-42-12-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-7
**第一項** 青色申告書を提出する法人が、生産等設備を構成する機械及び装置、工具、器具及び備品、建物、建物附属設備、構築物並びに政令で定めるソフトウエアで、産業競争力強化法第二条第二十項に規定する特定生産性向上設備等（その法人が経済社会情勢の変化を踏まえた企業の事業活動の持続的な発展を図るための産業競争力強化法等の一部を改正する法律（令和八年法律第二十九号）の施行の日から令和十一年三月三十一日までの期間（第三項において「指定期間」という。）内に同条第二十項の確認を受けたものに限る。第三項及び第四項において「特定生産性向上設備等」という。）に該当するもののうち政令で定める規模のもの（以下この条において「特定機械装置等」という。）の取得等（取得（その製作又は建設の後事業の用に供されたことのないものの取得に限る。以下この項において同じ。）又は製作若しくは建設をいい、建物にあつては改修（増築、改築、修繕又は模様替をいう。）のための工事による取得又は建設を含む。以下この項及び次項において同じ。）をする場合において、当該確認を受けた日から同日以後五年を経過する日までの間に、当該特定機械装置等の取得等をして、これを国内にある当該法人の事業の用に供したとき（貸付けの用に供した場合を除く。次項において同じ。）は、その事業の用に供した日を含む事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。次項及び第十項において「供用年度」という。）の当該特定機械装置等の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該特定機械装置等の普通償却限度額と特別償却限度額（当該特定機械装置等の取得価額から普通償却限度額を控除した金額に相当する金額をいう。）との合計額とする。
art-42-12-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-1
Where a corporation that files a blue return carries out the acquisition, etc. (meaning acquisition (limited to the acquisition of that which has not been used for business since its manufacture or construction; hereinafter the same applies in this paragraph) or manufacture or construction, and, for a building, including acquisition or construction through work for renovation (meaning extension, reconstruction, repair or remodeling); hereinafter the same applies in this paragraph and the following paragraph) of machinery and equipment, tools, furniture and fixtures, buildings, building fixtures, structures and software specified by Cabinet Order that constitute production or similar equipment, which fall under specified productivity-improving equipment, etc. prescribed in Article 2, paragraph (20) of the Act on Strengthening Industrial Competitiveness (limited to that for which the corporation has obtained the confirmation under paragraph (20) of that Article within the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Achieve the Sustainable Development of Corporate Business Activities in Light of Changes in Economic and Social Conditions (Act No. 29 of 2026) to March 31, 2029 (referred to in paragraph (3) as the "designated period"); referred to in paragraph (3) and paragraph (4) as "specified productivity-improving equipment, etc."), and which are of a scale specified by Cabinet Order (hereinafter referred to in this Article as "specified machinery and equipment, etc."), if, during the period from the day on which the corporation obtained that confirmation to the day on which five years have elapsed from that day, the corporation carries out the acquisition, etc. of the specified machinery and equipment, etc. and puts it to use for the corporation's business in Japan (excluding the case where it is put to use for leasing; the same applies in the following paragraph), the depreciation limit for that specified machinery and equipment, etc. for the business year that includes the day on which it was put to use for the business (excluding the business year that includes the day of dissolution (excluding dissolution due to a merger) and each business year during liquidation; referred to in the following paragraph and paragraph (10) as the "business year of commencement of use") is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for that specified machinery and equipment, etc. and the special depreciation limit (meaning the amount equivalent to the amount obtained by deducting the ordinary depreciation limit from the acquisition cost of that specified machinery and equipment, etc.).
machine translation, not official
**第二項** 青色申告書を提出する法人が、特定機械装置等の取得等をする場合において、当該特定機械装置等についての前項に規定する確認を受けた日から同日以後五年を経過する日までの間に、当該特定機械装置等の取得等をして、これを国内にある当該法人の事業の用に供したときは、当該特定機械装置等につき同項の規定の適用を受ける場合を除き、供用年度の所得に対する調整前法人税額（第四十二条の四第十九項第二号に規定する調整前法人税額をいう。以下第四項までにおいて同じ。）からその事業の用に供した当該特定機械装置等の取得価額の百分の七（建物、建物附属設備及び構築物については、百分の四）に相当する金額の合計額（以下この項及び第四項において「税額控除限度額」という。）を控除する。この場合において、当該法人の供用年度における税額控除限度額が、当該法人の当該供用年度の所得に対する調整前法人税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-42-12-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-2
Where a corporation that files a blue return carries out the acquisition, etc. of specified machinery and equipment, etc., if, during the period from the day on which the corporation obtained the confirmation prescribed in the preceding paragraph for that specified machinery and equipment, etc. to the day on which five years have elapsed from that day, the corporation carries out the acquisition, etc. of that specified machinery and equipment, etc. and puts it to use for the corporation's business in Japan, the sum of the amounts equivalent to 7 percent (for buildings, building fixtures and structures, 4 percent) of the acquisition cost of that specified machinery and equipment, etc. put to use for the business (hereinafter referred to in this paragraph and paragraph (4) as the "maximum tax credit") is deducted from the corporation tax before adjustment (meaning the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii); hereinafter the same applies up to paragraph (4)) on income for the business year of commencement of use, except where the provisions of that paragraph are applied to that specified machinery and equipment, etc. In this case, where the maximum tax credit of the corporation for the business year of commencement of use exceeds the amount equivalent to 20 percent of the corporation tax before adjustment on income of the corporation for that business year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第三項** 青色申告書を提出する法人で指定期間内にされた産業競争力強化法第二十一条の二十二第一項の認定に係る同法第二十一条の二十三第一項に規定する認定事業適応事業者（その同条第二項に規定する認定事業適応計画（同法第二十一条の二十第二項第三号に規定する国際経済事情激変事業適応に関するものに限る。以下この項及び次項において「認定国際経済事情激変事業適応計画」という。）に当該認定国際経済事情激変事業適応計画に従つて行う同号に規定する国際経済事情激変事業適応のための措置として特定生産性向上設備等を導入する旨の記載があるものに限る。）であるものが、各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除くものとし、当該認定国際経済事情激変事業適応計画に係る同法第二十一条の二十二第三項第二号に規定する実施時期の初日を含む事業年度からこの項の規定の適用を受けようとする事業年度まで連続して当該認定国際経済事情激変事業適応計画に従つて同法第二十一条の二十第二項第三号に規定する国際経済事情激変事業適応を確実に実施していることその他の事項につき財務省令で定めるところにより証明がされた場合の各事業年度に限る。）において繰越税額控除限度超過額を有する場合には、当該事業年度の所得に対する調整前法人税額から、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該法人の当該事業年度における繰越税額控除限度超過額が当該法人の当該事業年度の所得に対する調整前法人税額の百分の二十に相当する金額（当該事業年度においてその事業の用に供した特定機械装置等につき前項の規定により当該事業年度の所得に対する調整前法人税額から控除される金額がある場合には、当該金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-42-12-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-3
Where a corporation that files a blue return and that is a certified business adaptation business operator prescribed in Article 21-23, paragraph (1) of the Act on Strengthening Industrial Competitiveness pertaining to a certification under Article 21-22, paragraph (1) of that Act granted within the designated period (limited to one whose certified business adaptation plan prescribed in paragraph (2) of that Article (limited to one concerning business adaptation to drastic changes in international economic conditions prescribed in Article 21-20, paragraph (2), item (iii) of that Act; hereinafter referred to in this paragraph and the following paragraph as a "certified business adaptation plan for drastic changes in international economic conditions") states that specified productivity-improving equipment, etc. is to be introduced as a measure for business adaptation to drastic changes in international economic conditions prescribed in that item to be carried out in accordance with that certified business adaptation plan for drastic changes in international economic conditions) has an excess carried-forward tax credit amount in a business year (excluding the business year that includes the day of dissolution (excluding dissolution due to a merger) and each business year during liquidation, and limited to each business year for which it has been certified, as specified by Order of the Ministry of Finance, that the corporation has been continuously and steadily carrying out business adaptation to drastic changes in international economic conditions prescribed in Article 21-20, paragraph (2), item (iii) of that Act in accordance with that certified business adaptation plan for drastic changes in international economic conditions, from the business year that includes the first day of the implementation period prescribed in Article 21-22, paragraph (3), item (ii) of that Act pertaining to that plan to the business year for which the corporation seeks the application of the provisions of this paragraph, and other matters), the amount equivalent to that excess carried-forward tax credit amount is deducted from the corporation tax before adjustment on income for that business year. In this case, where the excess carried-forward tax credit amount of the corporation for that business year exceeds the amount equivalent to 20 percent of the corporation tax before adjustment on income of the corporation for that business year (where there is an amount to be deducted from the corporation tax before adjustment on income for that business year pursuant to the provisions of the preceding paragraph for specified machinery and equipment, etc. put to use for the business in that business year, the balance after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第四項** 前項に規定する繰越税額控除限度超過額とは、当該法人の当該事業年度開始の日前三年以内に開始した各事業年度（当該事業年度まで連続して青色申告書の提出をしている場合の各事業年度に限る。）における税額控除限度額（同項の認定事業適応事業者の認定国際経済事情激変事業適応計画に記載された特定生産性向上設備等である特定機械装置等に係るものに限る。）のうち、第二項の規定による控除をしてもなお控除しきれない金額（既に前項の規定により当該各事業年度において調整前法人税額から控除された金額がある場合には、当該金額を控除した残額）の合計額をいう。
art-42-12-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-4
The excess carried-forward tax credit amount prescribed in the preceding paragraph means the sum of the amounts of the maximum tax credit (limited to that pertaining to specified machinery and equipment, etc. that is specified productivity-improving equipment, etc. stated in the certified business adaptation plan for drastic changes in international economic conditions of the certified business adaptation business operator referred to in that paragraph) of the corporation for each business year that began within three years before the first day of the relevant business year (limited to each business year where the corporation has continuously filed blue returns up to the relevant business year) that remain undeducted even after the deduction under the provisions of paragraph (2) (where there is an amount already deducted from the corporation tax before adjustment in each of those business years pursuant to the provisions of the preceding paragraph, the balance after deducting that amount).
machine translation, not official
**第五項** 第一項の規定は、法人が所有権移転外リース取引により取得した特定機械装置等については、適用しない。
art-42-12-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-5
The provisions of paragraph (1) do not apply to specified machinery and equipment, etc. that a corporation has acquired through a lease transaction without transfer of ownership.
machine translation, not official
**第六項** 第一項の規定は、確定申告書等に特定機械装置等の償却限度額の計算に関する明細書（第八項各号に掲げる要件のいずれにも該当することにより同項の規定の適用がない場合には、当該各号に掲げる要件のいずれにも該当することを明らかにする書類を含む。）の添付がある場合に限り、適用する。
art-42-12-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-6
The provisions of paragraph (1) apply only where the tax return, etc. has attached to it a written statement concerning the calculation of the depreciation limit for the specified machinery and equipment, etc. (including, where the provisions of paragraph (8) do not apply because all of the requirements listed in the items of that paragraph are met, a document clarifying that all of the requirements listed in those items are met).
machine translation, not official
**第七項** 第二項の規定は、確定申告書等（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定機械装置等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類（次項各号に掲げる要件のいずれにも該当することにより同項の規定の適用がない場合には、当該各号に掲げる要件のいずれにも該当することを明らかにする書類を含む。）の添付がある場合に限り、適用する。この場合において、第二項の規定により控除される金額の計算の基礎となる特定機械装置等の取得価額は、確定申告書等に添付された書類に記載された特定機械装置等の取得価額を限度とする。
art-42-12-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-7
The provisions of paragraph (2) apply only where the tax return, etc. (including, where an amended return or a written request for reassessment that increases the amount to be deducted pursuant to the provisions of that paragraph is submitted, that amended return or written request for reassessment) has attached to it a document stating the acquisition cost of the specified machinery and equipment, etc. subject to the deduction under the provisions of that paragraph, the amount to be deducted and the details of the calculation of that amount (including, where the provisions of the following paragraph do not apply because all of the requirements listed in the items of that paragraph are met, a document clarifying that all of the requirements listed in those items are met). In this case, the acquisition cost of the specified machinery and equipment, etc. that forms the basis for calculating the amount to be deducted pursuant to the provisions of paragraph (2) is limited to the acquisition cost of the specified machinery and equipment, etc. stated in the documents attached to the tax return, etc.
machine translation, not official
**第八項** 第一項及び第二項の規定は、法人（第四十二条の四第十九項第七号に規定する中小企業者（同項第八号に規定する適用除外事業者又は同項第八号の二に規定する通算適用除外事業者に該当するものを除く。）又は同項第九号に規定する農業協同組合等を除く。第一号及び第二号において同じ。）の次に掲げる要件のいずれかに該当しない事業年度（当該事業年度が第四十二条の十二の五第四項第一号に規定する設立事業年度（第一号ロ及び次項において「設立事業年度」という。）及び合併等事業年度のいずれにも該当しない場合であつて、当該事業年度の所得の金額が当該事業年度の前事業年度の所得の金額以下である場合として政令で定める場合における当該事業年度を除く。）については、適用しない。
art-42-12-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-8
The provisions of paragraph (1) and paragraph (2) do not apply for a business year in which a corporation (excluding a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) (excluding one that falls under an excluded business operator prescribed in item (viii) of that paragraph or a group tax sharing excluded business operator prescribed in item (viii)-2 of that paragraph) and an agricultural cooperative, etc. prescribed in item (ix) of that paragraph; the same applies in item (i) and item (ii)) fails to meet any of the following requirements (excluding that business year in the case specified by Cabinet Order as a case where the business year is neither the business year of establishment prescribed in Article 42-12-5, paragraph (4), item (i) (referred to in item (i), (b) and the following paragraph as the "business year of establishment") nor a business year of the merger, etc., and the amount of income for that business year is equal to or less than the amount of income for the business year preceding that business year).
machine translation, not official
**一** 当該法人の第四十二条の十二の五第四項第五号に規定する継続雇用者給与等支給額（第十二項において「継続雇用者給与等支給額」という。）からその同条第四項第六号に規定する継続雇用者比較給与等支給額（以下この号及び第十二項において「継続雇用者比較給与等支給額」という。）を控除した金額の当該継続雇用者比較給与等支給額に対する割合が百分の一（次に掲げる場合のいずれにも該当する場合には、百分の二）以上であること。
art-42-12-7/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-8/item-1
the ratio of the amount obtained by deducting the corporation's comparative amount of salary or other wages paid to continuing employees prescribed in Article 42-12-5, paragraph (4), item (vi) (hereinafter referred to in this item and paragraph (12) as the "comparative amount of salary or other wages paid to continuing employees") from the corporation's amount of salary or other wages paid to continuing employees prescribed in paragraph (4), item (v) of that Article (referred to in paragraph (12) as the "amount of salary or other wages paid to continuing employees") to that comparative amount of salary or other wages paid to continuing employees is 1 percent (or, where both of the following cases apply, 2 percent) or more:
machine translation, not official
**イ** 当該事業年度終了の時において、当該法人の資本金の額若しくは出資金の額が十億円以上であり、かつ、当該法人の常時使用する従業員の数が千人以上である場合又は当該事業年度終了の時において当該法人の常時使用する従業員の数が二千人を超える場合
art-42-12-7/par-8/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-8/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-8/item-1/sub-1
where, at the end of that business year, the amount of stated capital or the amount of contributions of the corporation is 1 billion yen or more and the number of employees regularly employed by the corporation is 1,000 or more, or where, at the end of that business year, the number of employees regularly employed by the corporation exceeds 2,000;
machine translation, not official
**ロ** 当該事業年度が設立事業年度及び合併等事業年度のいずれにも該当しない場合であつて当該事業年度の前事業年度の所得の金額が零を超える場合として政令で定める場合又は当該事業年度が設立事業年度若しくは合併等事業年度に該当する場合
art-42-12-7/par-8/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-8/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-8/item-1/sub-2
the case specified by Cabinet Order as a case where that business year is neither the business year of establishment nor a business year of the merger, etc. and the amount of income for the business year preceding that business year exceeds zero, or the case where that business year is the business year of establishment or a business year of the merger, etc.;
machine translation, not official
**二** イに掲げる金額がロに掲げる金額の百分の三十（前号イ及びロに掲げる場合のいずれにも該当する場合には、百分の四十）に相当する金額を超えること。
art-42-12-7/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-8/item-2
the amount listed in (a) exceeds the amount equivalent to 30 percent (or, where both of the cases listed in (a) and (b) of the preceding item apply, 40 percent) of the amount listed in (b):
machine translation, not official
**イ** 当該法人が当該事業年度において取得等（取得又は製作若しくは建設をいい、合併、分割、贈与、交換、現物出資又は法人税法第二条第十二号の五の二に規定する現物分配による取得その他政令で定める取得を除く。）をした国内資産（国内にある当該法人の事業の用に供する機械及び装置その他の資産で政令で定めるものをいう。）で当該事業年度終了の日において有するものの取得価額の合計額
art-42-12-7/par-8/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-8/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-8/item-2/sub-1
the total acquisition cost of domestic assets (meaning machinery and equipment and other assets specified by Cabinet Order that are put to use for the corporation's business in Japan) for which the corporation carried out an acquisition, etc. (meaning acquisition or manufacture or construction, excluding acquisition through a merger, company split, gift, exchange, capital contribution in kind or a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act and any other acquisition specified by Cabinet Order) in that business year and which the corporation holds as of the day of the end of that business year;
machine translation, not official
**ロ** 当該法人がその有する減価償却資産につき当該事業年度においてその償却費として損金経理をした金額（損金経理の方法又は当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特別償却準備金として積み立てた金額を含み、法人税法第三十一条第四項の規定により同条第一項に規定する損金経理額に含むものとされる金額を除く。）の合計額
art-42-12-7/par-8/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-8/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-8/item-2/sub-2
the total amount that the corporation has entered, through accounting as an expense or loss, as depreciation allowances for the depreciable assets it holds in that business year (including the amount set aside as a reserve for special depreciation through accounting as an expense or loss or through the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized, and excluding the amount deemed to be included in the amount entered through accounting as an expense or loss prescribed in Article 31, paragraph (1) of the Corporation Tax Act pursuant to the provisions of paragraph (4) of that Article).
machine translation, not official
**第九項** 前項に規定する合併等事業年度とは、同項に規定する法人が、合併、分割若しくは現物出資（分割又は現物出資にあつては、事業を移転するものに限る。以下この項において「合併等」という。）に係る合併法人、分割法人若しくは分割承継法人若しくは現物出資法人若しくは被現物出資法人であり、事業の譲渡若しくは譲受け（以下この項において「譲渡等」という。）に係る当該事業の移転をした法人若しくは当該事業の譲受けをした法人であり、又は特別の法律に基づく承継に係る被承継法人若しくは承継法人である場合その他政令で定める場合における当該合併等の日、当該譲渡等の日又は当該承継の日を含む事業年度その他政令で定める日を含む事業年度（当該法人の設立事業年度を除く。）をいう。
art-42-12-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-9
The business year of the merger, etc. prescribed in the preceding paragraph means a business year that includes the day of the merger, etc., the day of the transfer, etc. or the day of the succession, in the case where the corporation prescribed in that paragraph is a merging corporation, a splitting corporation, a successor corporation in a company split, a corporation making a capital contribution in kind or a corporation receiving a capital contribution in kind pertaining to a merger, company split or capital contribution in kind (for a company split or capital contribution in kind, limited to one that transfers a business; hereinafter referred to in this paragraph as a "merger, etc."), is a corporation that transferred a business or a corporation that acquired a business pertaining to the transfer or acquisition of a business (hereinafter referred to in this paragraph as a "transfer, etc."), or is a predecessor corporation or a successor corporation pertaining to a succession under a special law, or in any other case specified by Cabinet Order, or a business year that includes any other day specified by Cabinet Order (excluding the business year of establishment of that corporation).
machine translation, not official
**第十項** 第三項の規定は、供用年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書に同項に規定する繰越税額控除限度超過額の明細書の添付がある場合で、かつ、同項の規定の適用を受けようとする事業年度の確定申告書等（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる同項に規定する繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-42-12-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-10
The provisions of paragraph (3) apply only where the final returns prescribed in Article 2, item (xxxi) of the Corporation Tax Act for the business year of commencement of use and each subsequent business year have attached to them a written statement of the excess carried-forward tax credit amount prescribed in that paragraph, and the tax return, etc. for the business year for which the corporation seeks the application of the provisions of that paragraph (including, where an amended return or a written request for reassessment that increases the amount to be deducted pursuant to the provisions of that paragraph is submitted, that amended return or written request for reassessment) has attached to it a document stating the excess carried-forward tax credit amount prescribed in that paragraph that is subject to the deduction under the provisions of that paragraph, the amount to be deducted and the details of the calculation of that amount.
machine translation, not official
**第十一項** 第四十二条の四第二十三項及び第二十四項の規定は、第二項又は第三項の規定の適用がある場合について準用する。この場合において、同条第二十三項中「第一項、第四項、第七項及び第十四項」とあるのは、「第四十二条の十二の七第二項及び第三項」と読み替えるものとする。
art-42-12-7/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-11
The provisions of Article 42-4, paragraphs (23) and (24) apply mutatis mutandis where the provisions of paragraph (2) or paragraph (3) apply. In this case, the phrase "paragraphs (1), (4), (7) and (14)" in paragraph (23) of that Article is deemed to be replaced with "Article 42-12-7, paragraphs (2) and (3)".
machine translation, not official
**第十二項** 第五項から前項までに定めるもののほか、継続雇用者給与等支給額及び継続雇用者比較給与等支給額が零である場合における第八項第一号に掲げる要件に該当するかどうかの判定その他第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。
art-42-12-7/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-12
Beyond what is provided for in paragraph (5) through the preceding paragraph, the determination of whether the requirement listed in paragraph (8), item (i) is met in the case where the amount of salary or other wages paid to continuing employees and the comparative amount of salary or other wages paid to continuing employees are zero, and other necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.
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### 第四十二条の十三（法人税の額から控除される特別控除額の特例） — Special Provisions on the Amount of Special Credit Deducted from Corporation Tax
caption: machine translation, not official
art-42-13 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13 · https://japanlaw.org/l/332AC0000000026/art-42-13
**第一項** 法人が一の事業年度において次の各号に掲げる規定のうち二以上の規定の適用を受けようとする場合において、その適用を受けようとする規定（第三号に掲げる規定を除く。）による税額控除可能額（当該各号に掲げる規定の区分に応じ当該各号に定める金額をいう。）の合計額が当該法人の当該事業年度の所得に対する調整前法人税額（第四十二条の四第十九項第二号に規定する調整前法人税額をいう。以下この項及び次項において同じ。）の百分の九十に相当する金額（第三号に掲げる規定の適用を受けようとする場合には、当該調整前法人税額から同号に定める金額を控除した金額の百分の九十に相当する金額）を超えるときは、当該各号に掲げる規定にかかわらず、その超える部分の金額（以下この条において「調整前法人税額超過額」という。）は、当該法人の当該事業年度の所得に対する調整前法人税額から控除しない。この場合において、当該調整前法人税額超過額は、次の各号に定める金額のうち控除可能期間が最も長いものから順次成るものとする。
art-42-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1
Where a corporation seeks the application of two or more of the provisions listed in the following items in a business year, if the total of the creditable tax amounts (meaning the amount specified in each of those items according to the category of provisions listed in that item) under the provisions for which the corporation seeks application (excluding the provisions listed in item (iii)) exceeds the amount equivalent to 90 percent of the corporation tax before adjustment (meaning the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii); hereinafter the same applies in this paragraph and the following paragraph) on income of the corporation for that business year (where the corporation seeks the application of the provisions listed in item (iii), the amount equivalent to 90 percent of the amount obtained by deducting the amount specified in that item from that corporation tax before adjustment), the amount of that excess (hereinafter referred to in this Article as the "excess over corporation tax before adjustment") is not deducted from the corporation tax before adjustment on income of the corporation for that business year, notwithstanding the provisions listed in those items. In this case, the excess over corporation tax before adjustment is to consist of the amounts specified in the following items, in order beginning with the one with the longest creditable period.
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**一** 第四十二条の四第一項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-1
the provisions of Article 42-4, paragraph (1): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
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**二** 第四十二条の四第四項又は第七項の規定 それぞれ同条第四項に規定する中小企業者等税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第七項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-2
the provisions of Article 42-4, paragraph (4) or paragraph (7): the amount obtained by deducting, from the maximum tax credit for small and medium sized enterprises, etc. prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (7) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
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**三** 第四十二条の四第十四項（第四十二条の四の二第二項又は第四十二条の五第三項第二号において準用する場合を含む。以下この号において同じ。）の規定 第四十二条の四第十四項に規定する計算した金額に相当する金額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-3
the provisions of Article 42-4, paragraph (14) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii); hereinafter the same applies in this item): the amount obtained by deducting, from the amount equivalent to the calculated amount prescribed in Article 42-4, paragraph (14), the amount that remains undeducted even after the deduction under the provisions of that paragraph;
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**四** 第四十二条の四の二第一項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-4
the provisions of Article 42-4-2, paragraph (1): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
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**五** 第四十二条の六第二項又は第三項の規定 それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-5
the provisions of Article 42-6, paragraph (2) or paragraph (3): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**六** 第四十二条の九第一項又は第二項の規定 それぞれ同条第一項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第二項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-6
the provisions of Article 42-9, paragraph (1) or paragraph (2): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (1) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
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**七** 第四十二条の十第二項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-7
the provisions of Article 42-10, paragraph (2): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
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**八** 第四十二条の十一第二項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-8
the provisions of Article 42-11, paragraph (2): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
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**九** 第四十二条の十一の二第二項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-9
the provisions of Article 42-11-2, paragraph (2): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
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**十** 第四十二条の十二第二項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-10
the provisions of Article 42-12, paragraph (2): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
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**十一** 第四十二条の十二の二第一項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-11
the provisions of Article 42-12-2, paragraph (1): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
machine translation, not official
**十二** 第四十二条の十二の四第二項又は第三項の規定 それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-12
the provisions of Article 42-12-4, paragraph (2) or paragraph (3): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**十三** 第四十二条の十二の五第一項から第三項までの規定 それぞれ同条第一項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額、同条第二項に規定する中小企業者等税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-13
the provisions of Article 42-12-5, paragraphs (1) through (3): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (1) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, the amount obtained by deducting, from the maximum tax credit for small and medium sized enterprises, etc. prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
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**十四** 第四十二条の十二の六第二項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-14 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-14
the provisions of Article 42-12-6, paragraph (2): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
machine translation, not official
**十五** 第四十二条の十二の六第三項、第四項、第六項又は第七項の規定 それぞれ同条第三項に規定する半導体税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額、同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額、同条第六項に規定する特定商品税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第七項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-15
the provisions of Article 42-12-6, paragraph (3), paragraph (4), paragraph (6) or paragraph (7): the amount obtained by deducting, from the maximum semiconductor tax credit prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, the amount obtained by deducting, from the maximum specified product tax credit prescribed in paragraph (6) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (7) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**十五の二** 前条第二項又は第三項の規定 それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-15-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-15-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-15-2
the provisions of paragraph (2) or paragraph (3) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**十六** 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額
art-42-13/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-16
beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items.
machine translation, not official
**第二項** 前項に規定する控除可能期間とは、同項の規定の適用を受けた事業年度終了の日の翌日から、同項各号に定める金額について繰越税額控除に関する規定（当該各号に定める金額を当該各号に掲げる規定による控除をしても控除しきれなかつた金額とみなした場合に適用される第四十二条の四第七項、第四十二条の五第二項、第四十二条の六第三項、第四十二条の九第二項、第四十二条の十二の四第三項、第四十二条の十二の五第三項、第四十二条の十二の六第四項若しくは第七項又は前条第三項の規定その他これらに類する法人税の繰越税額控除に関する規定として政令で定める規定をいう。次項及び第四項において同じ。）を適用したならば、各事業年度の所得に対する調整前法人税額から控除することができる最終の事業年度終了の日までの期間をいう。
art-42-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-2
The creditable period prescribed in the preceding paragraph means the period from the day following the day of the end of the business year in which the provisions of that paragraph were applied to the day of the end of the last business year in which the amount specified in each item of that paragraph could be deducted from the corporation tax before adjustment on income for each business year if the provisions on carry-forward tax credits (meaning the provisions of Article 42-4, paragraph (7), Article 42-5, paragraph (2), Article 42-6, paragraph (3), Article 42-9, paragraph (2), Article 42-12-4, paragraph (3), Article 42-12-5, paragraph (3), Article 42-12-6, paragraph (4) or paragraph (7) or paragraph (3) of the preceding Article that would apply if the amount specified in each of those items were deemed to be an amount that remained undeducted even after the deduction under the provisions listed in that item, and any other provisions specified by Cabinet Order as provisions on carry-forward tax credits for corporation tax similar to these; the same applies in the following paragraph and paragraph (4)) were applied to it.
machine translation, not official
**第三項** 第一項の法人の同項の規定の適用を受けた事業年度（以下この項及び次項において「超過事業年度」という。）後の各事業年度（当該各事業年度まで連続して青色申告書の提出をしている場合の各事業年度に限る。）において、第一項各号に定める金額のうち同項後段の規定により調整前法人税額超過額を構成することとされた部分に相当する金額は、当該超過事業年度における当該各号に掲げる規定による控除をしても控除しきれなかつた金額として、第四十二条の四第十九項第十号、第四十二条の五第五項第五号、第四十二条の六第四項、第四十二条の九第三項、第四十二条の十二の四第四項、第四十二条の十二の五第四項第十号、第四十二条の十二の六第五項若しくは第八項又は前条第四項の規定を適用したならばこれらの規定に規定する繰越税額控除限度超過額に該当するものその他これに類するものとして政令で定める金額に限り、繰越税額控除に関する規定を適用する。
art-42-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-3
For each business year after the business year in which the provisions of paragraph (1) were applied to the corporation referred to in that paragraph (hereinafter referred to in this paragraph and the following paragraph as the "excess business year") (limited to each business year where the corporation has continuously filed blue returns up to that business year), the provisions on carry-forward tax credits apply to the amount equivalent to the portion of the amount specified in each item of paragraph (1) that has been made to constitute the excess over corporation tax before adjustment pursuant to the provisions of the second sentence of that paragraph, as an amount that remained undeducted even after the deduction under the provisions listed in that item for that excess business year, but only to the extent of the amount that would fall under the excess carried-forward tax credit amount prescribed in Article 42-4, paragraph (19), item (x), Article 42-5, paragraph (5), item (v), Article 42-6, paragraph (4), Article 42-9, paragraph (3), Article 42-12-4, paragraph (4), Article 42-12-5, paragraph (4), item (x), Article 42-12-6, paragraph (5) or paragraph (8) or paragraph (4) of the preceding Article if those provisions were applied, or any other amount specified by Cabinet Order as similar thereto.
machine translation, not official
**第四項** 前項の規定は、超過事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書に調整前法人税額超過額の明細書の添付がある場合で、かつ、同項の規定の適用を受けようとする事業年度の確定申告書等（同項の規定により適用する繰越税額控除に関する規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定により適用する繰越税額控除に関する規定による控除の対象となる調整前法人税額超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-42-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-4
The provisions of the preceding paragraph apply only where the final returns prescribed in Article 2, item (xxxi) of the Corporation Tax Act for the excess business year and each subsequent business year have attached to them a written statement of the excess over corporation tax before adjustment, and the tax return, etc. for the business year for which the corporation seeks the application of the provisions of that paragraph (including, where an amended return or a written request for reassessment that increases the amount to be deducted under the provisions on carry-forward tax credits applied pursuant to the provisions of that paragraph is submitted, that amended return or written request for reassessment) has attached to it a document stating the excess over corporation tax before adjustment that is subject to the deduction under the provisions on carry-forward tax credits applied pursuant to the provisions of that paragraph, the amount to be deducted and the details of the calculation of that amount.
machine translation, not official
**第五項** 法人（第四十二条の四第十九項第七号に規定する中小企業者（同項第八号に規定する適用除外事業者又は同項第八号の二に規定する通算適用除外事業者に該当するものを除く。）又は同項第九号に規定する農業協同組合等を除く。第一号及び第二号において同じ。）が、平成三十年四月一日から令和十一年三月三十一日までの間に開始する各事業年度（以下この条において「対象年度」という。）において第一項第一号、第四号、第四号の二（第四十二条の五第一項に係る部分に限る。）、第九号又は第十四号に掲げる規定（以下この項及び第八項において「特定税額控除規定」という。）の適用を受けようとする場合において、当該対象年度において次に掲げる要件のいずれにも該当しないとき（第一項第九号及び第十四号に掲げる規定にあつては当該要件のいずれかに該当しない場合とし、当該対象年度が第四十二条の十二の五第四項第一号に規定する設立事業年度（第一号ロ及び次項において「設立事業年度」という。）及び合併等事業年度のいずれにも該当しない場合であつて当該対象年度の所得の金額が当該対象年度の前事業年度の所得の金額以下である場合として政令で定める場合を除く。）は、当該特定税額控除規定は、適用しない。
art-42-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5
Where a corporation (excluding a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) (excluding one that falls under an excluded business operator prescribed in item (viii) of that paragraph or a group tax sharing excluded business operator prescribed in item (viii)-2 of that paragraph) and an agricultural cooperative, etc. prescribed in item (ix) of that paragraph; the same applies in item (i) and item (ii)) seeks the application of the provisions listed in paragraph (1), item (i), item (iv), item (iv)-2 (limited to the part pertaining to Article 42-5, paragraph (1)), item (ix) or item (xiv) (hereinafter referred to in this paragraph and paragraph (8) as the "specified tax credit provisions") in any business year beginning during the period from April 1, 2018 to March 31, 2029 (hereinafter referred to in this Article as a "covered fiscal year"), if the corporation meets none of the following requirements in that covered fiscal year (for the provisions listed in paragraph (1), item (ix) and item (xiv), if the corporation fails to meet any of those requirements; and excluding the case specified by Cabinet Order as a case where the covered fiscal year is neither the business year of establishment prescribed in Article 42-12-5, paragraph (4), item (i) (referred to in item (i), (b) and the following paragraph as the "business year of establishment") nor a business year of the merger, etc., and the amount of income for the covered fiscal year is equal to or less than the amount of income for the business year preceding the covered fiscal year), the specified tax credit provisions do not apply.
machine translation, not official
**一** 当該法人の第四十二条の十二の五第四項第五号に規定する継続雇用者給与等支給額（第七項第三号及び第九項において「継続雇用者給与等支給額」という。）からその同条第四項第六号に規定する継続雇用者比較給与等支給額（以下この条において「継続雇用者比較給与等支給額」という。）を控除した金額の当該継続雇用者比較給与等支給額に対する割合が百分の一（次に掲げる場合のいずれにも該当する場合には、百分の二）以上であること。
art-42-13/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-1
the ratio of the amount obtained by deducting the corporation's comparative amount of salary or other wages paid to continuing employees prescribed in Article 42-12-5, paragraph (4), item (vi) (hereinafter referred to in this Article as the "comparative amount of salary or other wages paid to continuing employees") from the corporation's amount of salary or other wages paid to continuing employees prescribed in paragraph (4), item (v) of that Article (referred to in paragraph (7), item (iii) and paragraph (9) as the "amount of salary or other wages paid to continuing employees") to that comparative amount of salary or other wages paid to continuing employees is 1 percent (or, where both of the following cases apply, 2 percent) or more:
machine translation, not official
**イ** 当該対象年度終了の時において、当該法人の資本金の額若しくは出資金の額が十億円以上であり、かつ、当該法人の常時使用する従業員の数が千人以上である場合又は当該対象年度終了の時において当該法人の常時使用する従業員の数が二千人を超える場合
art-42-13/par-5/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-1/sub-1
where, at the end of the covered fiscal year, the amount of stated capital or the amount of contributions of the corporation is 1 billion yen or more and the number of employees regularly employed by the corporation is 1,000 or more, or where, at the end of the covered fiscal year, the number of employees regularly employed by the corporation exceeds 2,000;
machine translation, not official
**ロ** 当該対象年度が設立事業年度及び合併等事業年度のいずれにも該当しない場合であつて当該対象年度の前事業年度の所得の金額が零を超える場合として政令で定める場合又は当該対象年度が設立事業年度若しくは合併等事業年度に該当する場合
art-42-13/par-5/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-1/sub-2
the case specified by Cabinet Order as a case where the covered fiscal year is neither the business year of establishment nor a business year of the merger, etc. and the amount of income for the business year preceding the covered fiscal year exceeds zero, or the case where the covered fiscal year is the business year of establishment or a business year of the merger, etc.;
machine translation, not official
**二** イに掲げる金額がロに掲げる金額の百分の三十（前号イ及びロに掲げる場合のいずれにも該当する場合には、百分の四十）に相当する金額を超えること。
art-42-13/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-2
the amount listed in (a) exceeds the amount equivalent to 30 percent (or, where both of the cases listed in (a) and (b) of the preceding item apply, 40 percent) of the amount listed in (b):
machine translation, not official
**イ** 当該法人が当該対象年度において取得等（取得又は製作若しくは建設をいい、合併、分割、贈与、交換、現物出資又は法人税法第二条第十二号の五の二に規定する現物分配による取得その他政令で定める取得を除く。）をした国内資産（国内にある当該法人の事業の用に供する機械及び装置その他の資産で政令で定めるものをいう。）で当該対象年度終了の日において有するものの取得価額の合計額
art-42-13/par-5/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-2/sub-1
the total acquisition cost of domestic assets (meaning machinery and equipment and other assets specified by Cabinet Order that are put to use for the corporation's business in Japan) for which the corporation carried out an acquisition, etc. (meaning acquisition or manufacture or construction, excluding acquisition through a merger, company split, gift, exchange, capital contribution in kind or a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act and any other acquisition specified by Cabinet Order) in the covered fiscal year and which the corporation holds as of the day of the end of the covered fiscal year;
machine translation, not official
**ロ** 当該法人がその有する減価償却資産につき当該対象年度においてその償却費として損金経理をした金額（損金経理の方法又は当該対象年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特別償却準備金として積み立てた金額を含み、法人税法第三十一条第四項の規定により同条第一項に規定する損金経理額に含むものとされる金額を除く。）の合計額
art-42-13/par-5/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-2/sub-2
the total amount that the corporation has entered, through accounting as an expense or loss, as depreciation allowances for the depreciable assets it holds in the covered fiscal year (including the amount set aside as a reserve for special depreciation through accounting as an expense or loss or through the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for the covered fiscal year is finalized, and excluding the amount deemed to be included in the amount entered through accounting as an expense or loss prescribed in Article 31, paragraph (1) of the Corporation Tax Act pursuant to the provisions of paragraph (4) of that Article).
machine translation, not official
**第六項** 前項に規定する合併等事業年度とは、同項に規定する法人が、合併、分割若しくは現物出資（分割又は現物出資にあつては、事業を移転するものに限る。以下この項において「合併等」という。）に係る合併法人、分割法人若しくは分割承継法人若しくは現物出資法人若しくは被現物出資法人であり、事業の譲渡若しくは譲受け（以下この項において「譲渡等」という。）に係る当該事業の移転をした法人若しくは当該事業の譲受けをした法人であり、又は特別の法律に基づく承継に係る被承継法人若しくは承継法人である場合その他政令で定める場合における当該合併等の日、当該譲渡等の日又は当該承継の日を含む事業年度その他政令で定める日を含む事業年度（当該法人の設立事業年度を除く。）をいう。
art-42-13/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-6
The business year of the merger, etc. prescribed in the preceding paragraph means a business year that includes the day of the merger, etc., the day of the transfer, etc. or the day of the succession, in the case where the corporation prescribed in that paragraph is a merging corporation, a splitting corporation, a successor corporation in a company split, a corporation making a capital contribution in kind or a corporation receiving a capital contribution in kind pertaining to a merger, company split or capital contribution in kind (for a company split or capital contribution in kind, limited to one that transfers a business; hereinafter referred to in this paragraph as a "merger, etc."), is a corporation that transferred a business or a corporation that acquired a business pertaining to the transfer or acquisition of a business (hereinafter referred to in this paragraph as a "transfer, etc."), or is a predecessor corporation or a successor corporation pertaining to a succession under a special law, or in any other case specified by Cabinet Order, or a business year that includes any other day specified by Cabinet Order (excluding the business year of establishment of that corporation).
machine translation, not official
**第七項** 第四十二条の四第八項第三号（第四十二条の四の二第二項又は第四十二条の五第三項第二号において準用する場合を含む。）の通算法人が第四十二条の四第八項第二号（第四十二条の四の二第二項又は第四十二条の五第三項第二号において準用する場合を含む。）に規定する適用対象事業年度において第一項第一号、第四号又は第四号の二（第四十二条の五第一項に係る部分に限る。）に掲げる規定の適用を受けようとする場合における第五項（これらの号に掲げる規定に係る部分に限る。）の規定の適用については、次に定めるところによる。
art-42-13/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7
With regard to the application of the provisions of paragraph (5) (limited to the part pertaining to the provisions listed in those items) in the case where a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)) seeks the application of the provisions listed in paragraph (1), item (i), item (iv) or item (iv)-2 (limited to the part pertaining to Article 42-5, paragraph (1)) in a business year subject to application prescribed in Article 42-4, paragraph (8), item (ii) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)), the following provisions apply:
machine translation, not official
**一** 第四十二条の四第十九項第八号に規定する適用除外事業者に該当する通算法人又は通算親法人である同項第九号に規定する農業協同組合等で、同条第四項に規定する適用除外事業者又は農業協同組合等に該当しないものは、第五項の適用除外事業者又は農業協同組合等に該当しないものとする。
art-42-13/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-1
a group tax sharing corporation that falls under an excluded business operator prescribed in Article 42-4, paragraph (19), item (viii), or an agricultural cooperative, etc. prescribed in item (ix) of that paragraph that is a group tax sharing parent corporation, which does not fall under an excluded business operator or agricultural cooperative, etc. prescribed in paragraph (4) of that Article, is deemed not to fall under an excluded business operator or agricultural cooperative, etc. referred to in paragraph (5);
machine translation, not official
**二** 通算子法人の対象年度は、当該通算子法人に係る通算親法人の対象年度終了の日に終了する当該通算子法人の事業年度とする。
art-42-13/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-2
the covered fiscal year of a group tax sharing subsidiary corporation is the business year of that group tax sharing subsidiary corporation that ends on the day of the end of the covered fiscal year of the group tax sharing parent corporation pertaining to that group tax sharing subsidiary corporation;
machine translation, not official
**三** 第五項第一号に掲げる要件は、当該通算法人及び当該通算法人の対象年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人（以下この号及び次号において「他の通算法人」という。）の継続雇用者給与等支給額の合計額から当該通算法人及び他の通算法人の継続雇用者比較給与等支給額の合計額を控除した金額の当該合計額に対する割合が百分の一（次に掲げる場合のいずれにも該当する場合には、百分の二）以上であることとする。
art-42-13/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3
the requirement listed in paragraph (5), item (i) is that the ratio of the amount obtained by deducting the total of the comparative amounts of salary or other wages paid to continuing employees of that group tax sharing corporation and the other group tax sharing corporations from the total of the amounts of salary or other wages paid to continuing employees of that group tax sharing corporation and of the other group tax sharing corporations having a group tax sharing full controlling interest with that group tax sharing corporation as of the day of the end of the covered fiscal year of that group tax sharing corporation (hereinafter referred to in this item and the following item as "other group tax sharing corporations"), to that total of the comparative amounts, is 1 percent (or, where both of the following cases apply, 2 percent) or more:
machine translation, not official
**イ** 当該通算法人若しくは他の通算法人のいずれかが、当該対象年度終了の時において、資本金の額若しくは出資金の額が十億円以上であり、かつ、常時使用する従業員の数が千人以上である場合又は当該通算法人若しくは他の通算法人のいずれかが、当該対象年度終了の時において常時使用する従業員の数が二千人を超える場合
art-42-13/par-7/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-1
where that group tax sharing corporation or any of the other group tax sharing corporations has, at the end of that covered fiscal year, an amount of stated capital or an amount of contributions of 1 billion yen or more and a number of employees regularly employed of 1,000 or more, or where that group tax sharing corporation or any of the other group tax sharing corporations has, at the end of that covered fiscal year, a number of employees regularly employed exceeding 2,000;
machine translation, not official
**ロ** 当該通算法人の対象年度が合併等事業年度（当該通算法人又は他の通算法人のいずれかが、次に掲げる場合のいずれかに該当する場合におけるそれぞれ次に定める日を含む事業年度をいう。ロ及び第五号において同じ。）に該当しない場合であつて当該対象年度の前事業年度及び当該対象年度終了の日に終了する他の通算法人の対象年度（同号において「他の対象年度」という。）の前事業年度の所得の金額の合計額が零を超える場合として政令で定める場合又は当該通算法人の対象年度が合併等事業年度に該当する場合
art-42-13/par-7/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2
the case specified by Cabinet Order as a case where the covered fiscal year of that group tax sharing corporation does not fall under a business year of the merger, etc. (meaning a business year that includes the day specified in each of the following sub-items in the case where that group tax sharing corporation or any of the other group tax sharing corporations falls under any of the cases listed in those sub-items; the same applies in (b) and item (v)) and the total amount of income for the business year preceding that covered fiscal year and for the business year preceding the covered fiscal year of each other group tax sharing corporation that ends on the day of the end of that covered fiscal year (referred to in that item as the "other covered year") exceeds zero, or the case where the covered fiscal year of that group tax sharing corporation falls under a business year of the merger, etc.:
machine translation, not official
**（１）** 分割又は現物出資（事業を移転するものに限る。（１）及び（２）において「分割等」という。）に係る分割法人又は現物出資法人である場合（当該分割等に係る分割承継法人又は被現物出資法人が当該通算法人又は他の通算法人との間に通算完全支配関係がある法人である場合を除く。） 当該分割等の日
art-42-13/par-7/item-3/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2/sub2-1
where it is a splitting corporation or a corporation making a capital contribution in kind pertaining to a company split or capital contribution in kind (limited to one that transfers a business; referred to in (1) and (2) as a "corporate split, etc.") (excluding the case where the successor corporation in a company split or the corporation receiving a capital contribution in kind pertaining to that corporate split, etc. is a corporation having a group tax sharing full controlling interest with that group tax sharing corporation or any other group tax sharing corporation): the day of that corporate split, etc.;
machine translation, not official
**（２）** 合併又は分割等に係る合併法人又は分割承継法人若しくは被現物出資法人である場合（当該分割等に係る分割法人又は現物出資法人が当該通算法人又は他の通算法人との間に通算完全支配関係がある法人である場合を除く。） 当該合併又は分割等の日
art-42-13/par-7/item-3/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2/sub2-2
where it is a merging corporation pertaining to a merger, or a successor corporation in a company split or a corporation receiving a capital contribution in kind pertaining to a corporate split, etc. (excluding the case where the splitting corporation or the corporation making a capital contribution in kind pertaining to that corporate split, etc. is a corporation having a group tax sharing full controlling interest with that group tax sharing corporation or any other group tax sharing corporation): the day of that merger or corporate split, etc.;
machine translation, not official
**（３）** 事業の譲渡をした法人である場合（当該事業の譲受けをした法人が当該通算法人又は他の通算法人との間に通算完全支配関係がある法人である場合を除く。） 当該譲渡の日
art-42-13/par-7/item-3/sub-2/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2/sub2-3
where it is a corporation that transferred a business (excluding the case where the corporation that acquired that business is a corporation having a group tax sharing full controlling interest with that group tax sharing corporation or any other group tax sharing corporation): the day of that transfer;
machine translation, not official
**（４）** 事業の譲受けをした法人である場合（当該事業の移転をした法人が当該通算法人又は他の通算法人との間に通算完全支配関係がある法人である場合を除く。） 当該譲受けの日
art-42-13/par-7/item-3/sub-2/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-2/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2/sub2-4
where it is a corporation that acquired a business (excluding the case where the corporation that transferred that business is a corporation having a group tax sharing full controlling interest with that group tax sharing corporation or any other group tax sharing corporation): the day of that acquisition;
machine translation, not official
**（５）** 特別の法律に基づく承継に係る被承継法人である場合（当該承継に係る承継法人が当該通算法人又は他の通算法人との間に通算完全支配関係がある法人である場合を除く。） 当該承継の日
art-42-13/par-7/item-3/sub-2/sub2-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-2/sub2-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2/sub2-5
where it is a predecessor corporation pertaining to a succession under a special law (excluding the case where the successor corporation pertaining to that succession is a corporation having a group tax sharing full controlling interest with that group tax sharing corporation or any other group tax sharing corporation): the day of that succession;
machine translation, not official
**（６）** 特別の法律に基づく承継に係る承継法人である場合（当該承継に係る被承継法人が当該通算法人又は他の通算法人との間に通算完全支配関係がある法人である場合を除く。） 当該承継の日
art-42-13/par-7/item-3/sub-2/sub2-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-2/sub2-6 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2/sub2-6
where it is a successor corporation pertaining to a succession under a special law (excluding the case where the predecessor corporation pertaining to that succession is a corporation having a group tax sharing full controlling interest with that group tax sharing corporation or any other group tax sharing corporation): the day of that succession;
machine translation, not official
**（７）** 他の法人が当該通算法人に係る通算親法人との間に通算完全支配関係を有することとなつた場合（当該他の法人の設立の日に当該通算完全支配関係を有することとなつた場合を除く。） その有することとなつた日
art-42-13/par-7/item-3/sub-2/sub2-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-2/sub2-7 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2/sub2-7
where another corporation has come to have a group tax sharing full controlling interest with the group tax sharing parent corporation pertaining to that group tax sharing corporation (excluding the case where it came to have that group tax sharing full controlling interest on the day of establishment of that other corporation): the day on which it came to have it;
machine translation, not official
**（８）** 他の法人が当該通算法人に係る通算親法人との間に通算完全支配関係を有しないこととなつた場合 その有しないこととなつた日
art-42-13/par-7/item-3/sub-2/sub2-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-2/sub2-8 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2/sub2-8
where another corporation has ceased to have a group tax sharing full controlling interest with the group tax sharing parent corporation pertaining to that group tax sharing corporation: the day on which it ceased to have it;
machine translation, not official
**四** 第五項第二号に掲げる要件は、当該通算法人及び他の通算法人の同号イに掲げる金額の合計額が当該通算法人及び他の通算法人の同号ロに掲げる金額の合計額の百分の三十（前号イ及びロに掲げる場合のいずれにも該当する場合には、百分の四十）に相当する金額を超えることとする。
art-42-13/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-4
the requirement listed in paragraph (5), item (ii) is that the total of the amounts listed in (a) of that item of that group tax sharing corporation and the other group tax sharing corporations exceeds the amount equivalent to 30 percent (or, where both of the cases listed in (a) and (b) of the preceding item apply, 40 percent) of the total of the amounts listed in (b) of that item of that group tax sharing corporation and the other group tax sharing corporations;
machine translation, not official
**五** 第五項各号列記以外の部分に規定するいずれにも該当しない場合は、当該通算法人の対象年度が合併等事業年度に該当しない場合とし、同項各号列記以外の部分に規定する政令で定める場合は、当該通算法人の対象年度及び他の対象年度の所得の金額の合計額が当該対象年度の前事業年度及び当該他の対象年度の前事業年度の所得の金額の合計額以下である場合として政令で定める場合とする。
art-42-13/par-7/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-5
the case where none of them applies, prescribed in the part of paragraph (5) other than the items, is the case where the covered fiscal year of that group tax sharing corporation does not fall under a business year of the merger, etc., and the case specified by Cabinet Order prescribed in the part of that paragraph other than the items is the case specified by Cabinet Order as a case where the total amount of income for the covered fiscal year of that group tax sharing corporation and for the other covered year is equal to or less than the total amount of income for the business year preceding that covered fiscal year and for the business year preceding that other covered year.
machine translation, not official
**第八項** 第五項に規定する法人が対象年度において特定税額控除規定の適用を受ける場合（同項各号に掲げる要件のいずれかに該当すること（特定税額控除規定のうち第一項第九号及び第十四号に掲げる規定にあつては、当該各号に掲げる要件のいずれにも該当すること）により第五項の規定の適用がない場合に限る。）における第四十二条の四第九項（第四十二条の四の二第二項又は第四十二条の五第三項第二号において準用する場合を含む。）及び第二十一項、第四十二条の四の二第四項、第四十二条の五第六項、第四十二条の十一の二第五項並びに第四十二条の十二の六第十二項の規定の適用については、これらの規定により添付すべき書類は、これらの規定に規定する書類及び当該各号に掲げる要件のいずれかに該当すること（特定税額控除規定のうち第一項第九号及び第十四号に掲げる規定にあつては、当該各号に掲げる要件のいずれにも該当すること）を明らかにする書類とする。
art-42-13/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-8
With regard to the application of the provisions of Article 42-4, paragraph (9) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)) and paragraph (21), Article 42-4-2, paragraph (4), Article 42-5, paragraph (6), Article 42-11-2, paragraph (5) and Article 42-12-6, paragraph (12) in the case where the corporation prescribed in paragraph (5) applies the specified tax credit provisions in a covered fiscal year (limited to the case where the provisions of paragraph (5) do not apply because the corporation meets any of the requirements listed in the items of that paragraph (for the provisions listed in paragraph (1), item (ix) and item (xiv) among the specified tax credit provisions, because the corporation meets all of the requirements listed in those items)), the documents to be attached pursuant to those provisions are the documents prescribed in those provisions and a document clarifying that the corporation meets any of the requirements listed in those items (for the provisions listed in paragraph (1), item (ix) and item (xiv) among the specified tax credit provisions, that the corporation meets all of the requirements listed in those items).
machine translation, not official
**第九項** 第四項及び前項に定めるもののほか、第一項各号に定める金額に係る同項に規定する控除可能期間が同一となる場合の調整前法人税額超過額を構成することとなる当該各号に定める金額の判定、継続雇用者給与等支給額及び継続雇用者比較給与等支給額が零である場合（第七項第三号に規定する継続雇用者給与等支給額の合計額及び同号に規定する継続雇用者比較給与等支給額の合計額が零である場合を含む。）における第五項第一号に掲げる要件に該当するかどうかの判定その他第一項から第三項まで又は第五項から第七項までの規定の適用に関し必要な事項は、政令で定める。
art-42-13/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-9
Beyond what is provided for in paragraph (4) and the preceding paragraph, the determination of the amounts specified in the items of paragraph (1) that are to constitute the excess over corporation tax before adjustment in the case where the creditable periods prescribed in that paragraph pertaining to the amounts specified in those items are the same, the determination of whether the requirement listed in paragraph (5), item (i) is met in the case where the amount of salary or other wages paid to continuing employees and the comparative amount of salary or other wages paid to continuing employees are zero (including the case where the total of the amounts of salary or other wages paid to continuing employees prescribed in paragraph (7), item (iii) and the total of the comparative amounts of salary or other wages paid to continuing employees prescribed in that item are zero), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) or paragraphs (5) through (7) are specified by Cabinet Order.
machine translation, not official
### 第四十二条の十四（通算法人の仮装経理に基づく過大申告の場合等の法人税額） — Amount of Corporation Tax in the Case of an Excessive Return Based on Fictitious Accounting by a Group Tax Sharing Corporation, etc.
caption: machine translation, not official
art-42-14 · https://japanlaw.org/en/special-taxation-measures-act/art-42-14 · https://japanlaw.org/l/332AC0000000026/art-42-14
**第一項** 内国法人の次の表の各号の上欄に掲げる規定（以下この項において「税額控除規定」という。）の適用を受けた一の事業年度（当該内国法人に係る通算親法人の事業年度終了の日に終了するものに限る。以下この項において「適用事業年度」という。）後の各事業年度（以下この項において「調整事業年度」という。）終了の時において、他の通算法人（当該内国法人の当該適用事業年度終了の日（以下この項において「基準日」という。）において当該内国法人との間に通算完全支配関係がある他の内国法人をいう。以下この項において同じ。）のいずれかの基準日に終了する事業年度（以下この項において「他の適用事業年度」という。）において生じた通算前欠損金額（法人税法第六十四条の五第一項に規定する通算前欠損金額をいい、同法第六十四条の六の規定によりないものとされたものを除く。以下この項及び次項において同じ。）が当該他の通算法人の当該他の適用事業年度の確定申告書等に添付された書類に通算前欠損金額として記載された金額を超える場合（その超える部分の金額（以下この項において「通算不足欠損金額」という。）のうちに事実を仮装して経理したところに基づくものがある場合に限る。以下この項において「過大申告の場合」という。）又は他の通算法人のいずれかの他の適用事業年度の確定申告書等（期限後申告書に限る。）に添付された書類に通算前欠損金額として記載された金額（以下この項において「期限後欠損金額」という。）がある場合（以下この項において「期限後欠損金額の場合」という。）において、当該税額控除規定により当該適用事業年度の所得に対する法人税の額から控除された金額（以下この項において「控除額」という。）のうち通算不足欠損相当税額（他の通算法人（過大申告の場合又は期限後欠損金額の場合に係るものに限る。）に係る通算不足欠損金額又は期限後欠損金額の合計額に欠損分配割合（当該他の通算法人につき同法第六十四条の五第五項の規定を適用しないものとした場合の当該内国法人の当該適用事業年度の同項の規定を適用した同条第二項に規定する割合をいう。）を乗じて計算した金額を当該内国法人の当該適用事業年度の所得の金額とみなして当該所得の金額につき同法第六十六条の規定並びに第六十七条の二及び第六十八条の規定を適用するものとした場合に計算される法人税の額をいう。）に当該各号の中欄に掲げる割合を乗じて計算した金額から税額控除余裕額（当該控除額が当該適用事業年度の当該各号の下欄に掲げる金額に満たない場合におけるその満たない部分の金額をいう。）を控除した金額（当該適用事業年度の所得に対する調整前法人税額（第四十二条の四第十九項第二号に規定する調整前法人税額をいう。以下この項において同じ。）から当該通算不足欠損相当税額を控除した金額を当該適用事業年度の所得に対する調整前法人税額とみなして前条第一項及び同項各号に掲げる規定を適用した場合に同項の規定により当該調整前法人税額から控除しないこととなる同項に規定する調整前法人税額超過額があるときは、当該控除額のうち当該調整前法人税額超過額を構成することとなる部分に相当する金額を加算した金額）に達するまでの金額（以下この項において「個別要加算調整額」という。）（当該控除額のうちに当該調整事業年度前の各事業年度においてこの項又は第四項の規定により加算された金額がある場合には、当該個別要加算調整額から当該加算された金額の合計額を控除した金額）の合計額（以下この項において「要加算調整額」という。）があるときは、当該調整事業年度の所得に対する法人税の額は、同法第六十六条第一項から第三項まで及び第六項並びに第六十九条第十九項（同条第二十三項又は第二十四項において準用する場合を含む。）の規定、第四十二条の四第八項第六号ロ及び第七号（これらの規定を第四十二条の四の二第二項又は第四十二条の五第三項第二号において準用する場合を含む。）、第四項、第六十七条の二第一項並びに第六十八条第一項の規定その他法人税に関する法令の規定にかかわらず、これらの規定により計算した法人税の額に、当該要加算調整額を加算した金額とする。
一 第四十二条の六第二項の規定若しくは同条第三項の規定又は第四十二条の十二の四第二項の規定若しくは同条第三項の規定 百分の二十 第四十二条の六第二項に規定する百分の二十に相当する金額
二 第四十二条の九第一項の規定又は同条第二項の規定 百分の二十 同条第一項に規定する百分の二十に相当する金額
三 第四十二条の十第二項の規定 百分の二十 同項に規定する百分の二十に相当する金額
四 第四十二条の十一第二項の規定 百分の二十 同項に規定する百分の二十に相当する金額
五 第四十二条の十一の二第二項の規定 百分の二十 同項に規定する百分の二十に相当する金額
六 第四十二条の十二第二項の規定 百分の二十 同項に規定する百分の二十に相当する金額
七 第四十二条の十二の二第一項の規定 百分の五 同項に規定する百分の五に相当する金額
八 第四十二条の十二の五第一項若しくは第二項の規定又は同条第三項の規定 百分の二十 同条第一項又は第二項に規定する百分の二十に相当する金額
九 第四十二条の十二の六第二項の規定、同条第三項の規定又は同条第四項の規定 百分の二十 同条第二項に規定する百分の二十に相当する金額
十 第四十二条の十二の六第六項の規定又は同条第七項の規定 百分の四十 同条第六項に規定する百分の四十に相当する金額（前号の上欄に掲げる規定に係る個別要加算調整額がある場合には、当該個別要加算調整額を加算した金額）
十一 第四十二条の十二の七第二項の規定又は同条第三項の規定 百分の二十 同条第二項に規定する百分の二十に相当する金額
art-42-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
Where, at the end of each business year (hereinafter referred to in this paragraph as an "adjustment business year") after a business year of a domestic corporation in which the provisions listed in the left-hand column of an item of the following table (hereinafter referred to in this paragraph as the "tax credit provisions") were applied (limited to one that ends on the day of the end of the business year of the group tax sharing parent corporation pertaining to that domestic corporation; hereinafter referred to in this paragraph as the "business year of application"), the amount of deficit before group tax sharing (meaning the amount of deficit before group tax sharing prescribed in Article 64-5, paragraph (1) of the Corporation Tax Act, excluding that deemed not to exist pursuant to the provisions of Article 64-6 of that Act; hereinafter the same applies in this paragraph and the following paragraph) incurred in the business year of any of the other group tax sharing corporations (meaning other domestic corporations having a group tax sharing full controlling interest with that domestic corporation as of the day of the end of that business year of application of that domestic corporation (hereinafter referred to in this paragraph as the "base date"); hereinafter the same applies in this paragraph) that ends on the base date (hereinafter referred to in this paragraph as the "other applicable business year") exceeds the amount stated as the amount of deficit before group tax sharing in the documents attached to the tax return, etc. of that other group tax sharing corporation for that other applicable business year (limited to the case where any part of the amount of that excess (hereinafter referred to in this paragraph as the "group tax sharing deficit shortfall amount") is based on accounting that disguised facts; hereinafter referred to in this paragraph as the "case of an excessive return"), or where there is an amount stated as the amount of deficit before group tax sharing in the documents attached to the tax return, etc. (limited to a return filed after the due date) of any of the other group tax sharing corporations for the other applicable business year (hereinafter referred to in this paragraph as the "amount of loss stated in a late return") (hereinafter referred to in this paragraph as the "case of a loss stated in a late return"), if there is a total (hereinafter referred to in this paragraph as the "amount to be added as an adjustment") of the portions of the amount deducted from the amount of corporation tax on income for that business year of application pursuant to the tax credit provisions (hereinafter referred to in this paragraph as the "amount of deduction") up to the amount obtained by deducting the tax credit margin (meaning, where that amount of deduction is less than the amount listed in the right-hand column of that item for that business year of application, the amount of the shortfall) from the amount calculated by multiplying the tax amount equivalent to the group tax sharing deficit shortfall (meaning the amount of corporation tax that would be calculated if the amount calculated by multiplying the total of the group tax sharing deficit shortfall amounts or amounts of loss stated in a late return pertaining to the other group tax sharing corporations (limited to those pertaining to the case of an excessive return or the case of a loss stated in a late return) by the deficit allocation ratio (meaning the ratio prescribed in Article 64-5, paragraph (2) of that Act for that business year of application of that domestic corporation, to which the provisions of paragraph (5) of that Article have been applied, in the case where the provisions of that paragraph were deemed not to apply to those other group tax sharing corporations) were deemed to be the amount of income of that domestic corporation for that business year of application and the provisions of Article 66 of that Act and the provisions of Article 67-2 and Article 68 were applied to that amount of income) by the percentage listed in the middle column of that item (where, if the provisions of paragraph (1) of the preceding Article and the provisions listed in the items of that paragraph were applied by deeming the amount obtained by deducting that tax amount equivalent to the group tax sharing deficit shortfall from the corporation tax before adjustment (meaning the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii); hereinafter the same applies in this paragraph) on income for that business year of application to be the corporation tax before adjustment on income for that business year of application, there would be an excess over corporation tax before adjustment prescribed in that paragraph that would not be deducted from that corporation tax before adjustment pursuant to the provisions of that paragraph, the amount obtained by adding the amount equivalent to the portion of that amount of deduction that would constitute that excess over corporation tax before adjustment) (hereinafter each such portion is referred to in this paragraph as an "individual amount to be added for adjustment") (where that amount of deduction includes an amount added pursuant to the provisions of this paragraph or paragraph (4) in a business year before that adjustment business year, the amount obtained by deducting the total of the amounts so added from that individual amount to be added for adjustment), the amount of corporation tax on income for that adjustment business year is, notwithstanding the provisions of Article 66, paragraphs (1) through (3) and paragraph (6) and Article 69, paragraph (19) (including as applied mutatis mutandis pursuant to paragraph (23) or paragraph (24) of that Article) of that Act, the provisions of Article 42-4, paragraph (8), item (vi), (b) and item (vii) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)), paragraph (4), Article 67-2, paragraph (1) and Article 68, paragraph (1), and the provisions of any other laws and regulations concerning corporation tax, the amount obtained by adding that amount to be added as an adjustment to the amount of corporation tax calculated pursuant to those provisions.
(i) The provisions of Article 42-6, paragraph (2) or the provisions of paragraph (3) of that Article, or the provisions of Article 42-12-4, paragraph (2) or the provisions of paragraph (3) of that Article 20 percent The amount equivalent to 20 percent prescribed in Article 42-6, paragraph (2)
(ii) The provisions of Article 42-9, paragraph (1) or the provisions of paragraph (2) of that Article 20 percent The amount equivalent to 20 percent prescribed in paragraph (1) of that Article
(iii) The provisions of Article 42-10, paragraph (2) 20 percent The amount equivalent to 20 percent prescribed in that paragraph
(iv) The provisions of Article 42-11, paragraph (2) 20 percent The amount equivalent to 20 percent prescribed in that paragraph
(v) The provisions of Article 42-11-2, paragraph (2) 20 percent The amount equivalent to 20 percent prescribed in that paragraph
(vi) The provisions of Article 42-12, paragraph (2) 20 percent The amount equivalent to 20 percent prescribed in that paragraph
(vii) The provisions of Article 42-12-2, paragraph (1) 5 percent The amount equivalent to 5 percent prescribed in that paragraph
(viii) The provisions of Article 42-12-5, paragraph (1) or paragraph (2) or the provisions of paragraph (3) of that Article 20 percent The amount equivalent to 20 percent prescribed in paragraph (1) or paragraph (2) of that Article
(ix) The provisions of Article 42-12-6, paragraph (2), the provisions of paragraph (3) of that Article or the provisions of paragraph (4) of that Article 20 percent The amount equivalent to 20 percent prescribed in paragraph (2) of that Article
(x) The provisions of Article 42-12-6, paragraph (6) or the provisions of paragraph (7) of that Article 40 percent The amount equivalent to 40 percent prescribed in paragraph (6) of that Article (where there is an individual amount to be added for adjustment pertaining to the provisions listed in the left-hand column of the preceding item, the amount obtained by adding that individual amount to be added for adjustment)
(xi) The provisions of Article 42-12-7, paragraph (2) or the provisions of paragraph (3) of that Article 20 percent The amount equivalent to 20 percent prescribed in paragraph (2) of that Article
machine translation, not official
**第二項** 前項の内国法人の同項に規定する調整事業年度の同項の規定の適用において、同項の他の通算法人の同項に規定する他の適用事業年度において生じた通算前欠損金額が既確定通算前欠損金額（当該調整事業年度終了の日以前に提出された当該他の適用事業年度の確定申告書等若しくは修正申告書に添付された書類又は同日以前にされた国税通則法第二十四条若しくは第二十六条の規定による更正に係る同法第二十八条第二項に規定する更正通知書に添付された書類のうち、最も新しいものに通算前欠損金額として記載された金額をいう。以下この項において同じ。）と異なる場合には、当該既確定通算前欠損金額を当該他の適用事業年度において生じた通算前欠損金額とみなす。
art-42-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-2
In the application of the provisions of the preceding paragraph for the adjustment business year prescribed in that paragraph of the domestic corporation referred to in that paragraph, where the amount of deficit before group tax sharing incurred in the other applicable business year prescribed in that paragraph of the other group tax sharing corporation referred to in that paragraph differs from the finalized amount of deficit before group tax sharing (meaning the amount stated as the amount of deficit before group tax sharing in the most recent of the documents attached to the tax return, etc. or amended return for that other applicable business year filed on or before the day of the end of that adjustment business year, or the documents attached to the written notice of reassessment prescribed in Article 28, paragraph (2) of the Act on General Rules for National Taxes pertaining to a reassessment under the provisions of Article 24 or Article 26 of that Act made on or before that day; hereinafter the same applies in this paragraph), that finalized amount of deficit before group tax sharing is deemed to be the amount of deficit before group tax sharing incurred in that other applicable business year.
machine translation, not official
**第三項** 第一項の場合において、同項に規定する適用事業年度について法人税法第六十四条の五第八項の規定の適用がある場合には、当該適用事業年度に係る第一項の内国法人の同項に規定する調整事業年度については、前二項の規定は、適用しない。
art-42-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-3
In the case referred to in paragraph (1), where the provisions of Article 64-5, paragraph (8) of the Corporation Tax Act apply to the business year of application prescribed in that paragraph, the provisions of the preceding two paragraphs do not apply for the adjustment business year prescribed in paragraph (1) of the domestic corporation referred to in that paragraph pertaining to that business year of application.
machine translation, not official
**第四項** 通算法人（通算法人であつた法人を含む。以下この項において同じ。）について、法人税法第六十四条の十第五項の規定により同法第六十四条の九第一項の規定による承認が効力を失う場合において、当該通算法人がその効力を失う日（以下この項において「失効日」という。）前五年以内に開始した各事業年度（当該承認の効力が生じた日前に終了した事業年度を除く。以下この項において「五年内事業年度」という。）において特別税額控除規定（第四十二条の四第四項、第七項若しくは第十四項（同条第四項の規定の適用に係る部分に限る。）、第四十二条の五第一項若しくは第二項若しくは同条第三項第二号において準用する第四十二条の四第十四項、第四十二条の六第二項若しくは第三項、第四十二条の九第一項若しくは第二項、第四十二条の十二の四第二項若しくは第三項、第四十二条の十二の五第二項若しくは第三項、第四十二条の十二の六第三項、第四項、第六項若しくは第七項又は第四十二条の十二の七第二項若しくは第三項の規定をいう。以下この項において同じ。）の適用を受けたときは、当該通算法人の失効日の前日（当該前日が当該通算法人に係る通算親法人の事業年度終了の日であるときは、当該失効日）を含む事業年度の所得に対する法人税の額は、同法第六十六条第一項から第三項まで及び第六項並びに第六十九条第十九項（同条第二十三項又は第二十四項において準用する場合を含む。）の規定、第一項、第六十七条の二第一項及び第六十八条第一項の規定その他法人税に関する法令の規定にかかわらず、これらの規定により計算した法人税の額に、特別税額控除規定により五年内事業年度の所得に対する法人税の額から控除された金額（次の各号に掲げる場合には、当該各号に定める金額を控除した金額）に相当する金額を加算した金額とする。
art-42-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4
Where, with regard to a group tax sharing corporation (including a corporation that was a group tax sharing corporation; hereinafter the same applies in this paragraph), the approval under Article 64-9, paragraph (1) of the Corporation Tax Act loses its effect pursuant to the provisions of Article 64-10, paragraph (5) of that Act, if that group tax sharing corporation applied the special tax credit provisions (meaning the provisions of Article 42-4, paragraph (4), paragraph (7) or paragraph (14) (limited to the part pertaining to the application of the provisions of paragraph (4) of that Article), Article 42-5, paragraph (1) or paragraph (2) or Article 42-4, paragraph (14) as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii), Article 42-6, paragraph (2) or paragraph (3), Article 42-9, paragraph (1) or paragraph (2), Article 42-12-4, paragraph (2) or paragraph (3), Article 42-12-5, paragraph (2) or paragraph (3), Article 42-12-6, paragraph (3), paragraph (4), paragraph (6) or paragraph (7), or Article 42-12-7, paragraph (2) or paragraph (3); hereinafter the same applies in this paragraph) in any business year that began within five years before the day on which the approval loses its effect (hereinafter referred to in this paragraph as the "date of loss of effect") (excluding a business year that ended before the day on which the approval took effect; hereinafter referred to in this paragraph as a "business year within five years"), the amount of corporation tax on income of that group tax sharing corporation for the business year that includes the day preceding the date of loss of effect (where that preceding day is the day of the end of the business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation, the date of loss of effect) is, notwithstanding the provisions of Article 66, paragraphs (1) through (3) and paragraph (6) and Article 69, paragraph (19) (including as applied mutatis mutandis pursuant to paragraph (23) or paragraph (24) of that Article) of that Act, the provisions of paragraph (1), Article 67-2, paragraph (1) and Article 68, paragraph (1), and the provisions of any other laws and regulations concerning corporation tax, the amount obtained by adding, to the amount of corporation tax calculated pursuant to those provisions, the amount equivalent to the amount deducted from the amount of corporation tax on income for the business years within five years pursuant to the special tax credit provisions (in the cases listed in the following items, the amount obtained by deducting the amount specified in each of those items).
machine translation, not official
**一** 五年内事業年度における特別税額控除規定の適用について第一項の規定の適用があつた場合 当該五年内事業年度において同項の規定により加算された金額の合計額
art-42-14/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4/item-1
where the provisions of paragraph (1) were applied with regard to the application of the special tax credit provisions in a business year within five years: the total of the amounts added pursuant to the provisions of that paragraph in that business year within five years;
machine translation, not official
**二** 五年内事業年度又は当該五年内事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人の同日に終了する事業年度における第四十二条の四第四項又は第四十二条の五第一項の規定の適用について第四十二条の四第八項第六号ロ又は第七号（これらの規定を第四十二条の五第三項第二号において準用する場合を含む。以下この号において同じ。）の規定の適用があつた場合 第四十二条の四第八項第六号ロ又は第七号の規定により加算された金額を基礎として政令で定めるところにより計算した金額
art-42-14/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4/item-2
where the provisions of Article 42-4, paragraph (8), item (vi), (b) or item (vii) (including as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii); hereinafter the same applies in this item) were applied with regard to the application of the provisions of Article 42-4, paragraph (4) or Article 42-5, paragraph (1) in a business year within five years, or in the business year, ending on the day of the end of that business year within five years, of another group tax sharing corporation having a group tax sharing full controlling interest with that group tax sharing corporation as of that day: the amount calculated as specified by Cabinet Order on the basis of the amount added pursuant to the provisions of Article 42-4, paragraph (8), item (vi), (b) or item (vii).
machine translation, not official
**第五項** 第一項又は前項の規定の適用がある場合における法人税法第六十七条及び第六十九条並びに地方法人税法の規定の適用については、法人税法第六十七条第一項中「前条第一項、第二項及び第六項並びに第六十九条第十九項（外国税額の控除）（同条第二十三項において準用する場合を含む。第三項において同じ。）」とあるのは「租税特別措置法第四十二条の十四第一項及び第四項（通算法人の仮装経理に基づく過大申告の場合等の法人税額）」と、同条第三項中「前条第一項、第二項及び第六項並びに第六十九条第十九項」とあるのは「租税特別措置法第四十二条の十四第一項及び第四項」と、同法第六十九条第十九項中「第六十六条第一項から第三項まで及び第六項」とあるのは「租税特別措置法第四十二条の十四第一項及び第四項（通算法人の仮装経理に基づく過大申告の場合等の法人税額）」と、地方法人税法第六条第一項第一号中「まで」とあるのは「まで並びに租税特別措置法第四十二条の十四第一項及び第四項（同法第四十二条の十二の六第六項及び第七項に係る部分に限る。）」と、同法第十二条の二第一項中「を超える」とあるのは「（当該課税事業年度の所得に対する法人税の額の計算上租税特別措置法第四十二条の十四第一項又は第四項（同法第四十二条の十二の六第六項及び第七項に係る部分に限る。）の規定により加算された金額がある場合には、当該基準法人税額に当該加算された金額を加算した金額）を超える」とする。
art-42-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-5
With regard to the application of the provisions of Article 67 and Article 69 of the Corporation Tax Act and the provisions of the Local Corporation Tax Act in the case where the provisions of paragraph (1) or the preceding paragraph apply, the phrase "paragraphs (1), (2) and (6) of the preceding Article and Article 69, paragraph (19) (Foreign Tax Credit) (including as applied mutatis mutandis pursuant to paragraph (23) of that Article; the same applies in paragraph (3))" in Article 67, paragraph (1) of the Corporation Tax Act is deemed to be replaced with "Article 42-14, paragraphs (1) and (4) (Amount of Corporation Tax in the Case of an Excessive Return Based on Fictitious Accounting by a Group Tax Sharing Corporation, etc.) of the Act on Special Measures Concerning Taxation"; the phrase "paragraphs (1), (2) and (6) of the preceding Article and Article 69, paragraph (19)" in paragraph (3) of that Article is deemed to be replaced with "Article 42-14, paragraphs (1) and (4) of the Act on Special Measures Concerning Taxation"; the phrase "Article 66, paragraphs (1) through (3) and paragraph (6)" in Article 69, paragraph (19) of that Act is deemed to be replaced with "Article 42-14, paragraphs (1) and (4) (Amount of Corporation Tax in the Case of an Excessive Return Based on Fictitious Accounting by a Group Tax Sharing Corporation, etc.) of the Act on Special Measures Concerning Taxation"; the phrase "through" in Article 6, paragraph (1), item (i) of the Local Corporation Tax Act is deemed to be replaced with "through, and Article 42-14, paragraphs (1) and (4) of the Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 42-12-6, paragraphs (6) and (7) of that Act)"; and the phrase "exceeds" in Article 12-2, paragraph (1) of that Act is deemed to be replaced with "(where there is an amount added pursuant to the provisions of Article 42-14, paragraph (1) or paragraph (4) of the Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 42-12-6, paragraphs (6) and (7) of that Act) in calculating the amount of corporation tax on income for that taxable business year, the amount obtained by adding that added amount to that base corporation tax amount) exceeds".
machine translation, not official
**第六項** 第一項又は第四項の規定の適用がある場合における法人税法第二編第一章（第二節を除く。）の規定の適用については、同法第七十二条第一項第二号に掲げる金額は同項に規定する期間（通算子法人にあつては、同条第五項第一号に規定する期間）を一事業年度とみなして同条第一項第一号に掲げる所得の金額につき同節（第六十七条、第六十八条第三項及び第七十条を除く。）の規定及び第一項又は第四項の規定を適用するものとした場合に計算される法人税の額とし、同法第七十四条第一項第二号に掲げる金額は同項第一号に掲げる所得の金額につき同節の規定及び第一項又は第四項の規定を適用して計算した法人税の額とする。
art-42-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-6
With regard to the application of the provisions of Part II, Chapter I of the Corporation Tax Act (excluding Section 2) in the case where the provisions of paragraph (1) or paragraph (4) apply, the amount listed in Article 72, paragraph (1), item (ii) of that Act is the amount of corporation tax that would be calculated if the period prescribed in that paragraph (for a group tax sharing subsidiary corporation, the period prescribed in paragraph (5), item (i) of that Article) were deemed to be one business year and the provisions of that Section (excluding Article 67, Article 68, paragraph (3) and Article 70) and the provisions of paragraph (1) or paragraph (4) were applied to the amount of income listed in paragraph (1), item (i) of that Article, and the amount listed in Article 74, paragraph (1), item (ii) of that Act is the amount of corporation tax calculated by applying the provisions of that Section and the provisions of paragraph (1) or paragraph (4) to the amount of income listed in item (i) of that paragraph.
machine translation, not official
**第七項** 前二項に定めるもののほか、第一項又は第四項の規定の適用がある場合における法人税法第二編第一章第三節の規定による申告又は還付の特例その他同法及び地方法人税法の規定の適用に関する事項その他第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。
art-42-14/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-7
Beyond what is provided for in the preceding two paragraphs, matters concerning the special provisions on filing or refund under the provisions of Part II, Chapter I, Section 3 of the Corporation Tax Act and other matters concerning the application of the provisions of that Act and the Local Corporation Tax Act in the case where the provisions of paragraph (1) or paragraph (4) apply, and other necessary matters concerning the application of the provisions of paragraphs (1) through (4), are specified by Cabinet Order.
machine translation, not official
### 第四十三条（特定船舶の特別償却） — Special Depreciation of Specified Ships
caption: machine translation, not official
art-43 · https://japanlaw.org/en/special-taxation-measures-act/art-43 · https://japanlaw.org/l/332AC0000000026/art-43
**第一項** 青色申告書を提出する法人で政令で定める海上運送業（以下この項において「特定海上運送業」という。）を営むものが、令和三年四月一日から令和十一年三月三十一日までの間に、特定海上運送業の経営の合理化及び環境への負荷の低減に資するものとして政令で定める船舶のうち次の各号に掲げるもの（以下この条において「特定船舶」という。）でその製作の後事業の用に供されたことのないものを取得し、又は特定船舶を製作して、これを当該法人の特定海上運送業の用に供した場合（所有権移転外リース取引により取得した当該特定船舶をその用に供した場合又は政令で定める法人以外のものが貸付けの用に供した場合を除く。）には、その用に供した日を含む事業年度の当該特定船舶の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該特定船舶の普通償却限度額と特別償却限度額（当該特定船舶の取得価額に当該各号に掲げる船舶の区分に応じ当該各号に定める割合を乗じて計算した金額をいう。）との合計額とする。
art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1
Where a corporation that files a blue return and that operates a marine transportation business specified by Cabinet Order (hereinafter referred to in this paragraph as a "specified marine transportation business") acquires, during the period from April 1, 2021 to March 31, 2029, a ship listed in any of the following items among the ships specified by Cabinet Order as contributing to the rationalization of the management of the specified marine transportation business and to the reduction of environmental load (hereinafter referred to in this Article as a "specified ship") that has not been used for business since its manufacture, or manufactures a specified ship, and puts it to use for the corporation's specified marine transportation business (excluding the case where the corporation puts to that use the specified ship acquired through a lease transaction without transfer of ownership and the case where a person other than a corporation specified by Cabinet Order puts it to use for leasing), the depreciation limit for that specified ship for the business year that includes the day on which it was put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for that specified ship and the special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of that specified ship by the percentage specified in each of those items according to the category of ships listed in that item).
machine translation, not official
**一** その法人の海上運送法第三十九条の五に規定する認定外航船舶確保等計画（以下この号及び次号において「認定外航船舶確保等計画」という。）に記載された同法第三十九条の二第二項第二号に規定する特定外航船舶（以下この号及び次号において「特定外航船舶」という。）のうち当該認定外航船舶確保等計画に従つて取得し、又は製作された本邦対外船舶運航事業用船舶（同法第三十九条第二項第三号に規定する本邦対外船舶運航事業者等の営む同法第三十五条第三項第五号に規定する対外船舶運航事業の用に供するための特定外航船舶をいう。）であることにつき財務省令で定めるところにより証明がされたものに該当する外航船舶（本邦と外国との間又は外国と外国との間を往来する船舶をいう。以下この項において同じ。） 当該外航船舶が次に掲げる船舶のいずれに該当するかに応じそれぞれ次に定める割合
art-43/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-43/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-1
an ocean-going ship (meaning a ship that travels between Japan and a foreign country or between foreign countries; hereinafter the same applies in this paragraph) that falls under a ship which, among the specified oceangoing ships prescribed in Article 39-2, paragraph (2), item (ii) of the Marine Transportation Act (hereinafter referred to in this item and the following item as "specified oceangoing ships") stated in the corporation's certified plan for securing ocean-going ships, etc. prescribed in Article 39-5 of that Act (hereinafter referred to in this item and the following item as a "certified plan for securing ocean-going ships, etc."), has been certified, as specified by Order of the Ministry of Finance, to be a ship for Japanese external ship operation business (meaning a specified oceangoing ship to be used for the external ship operation business prescribed in Article 35, paragraph (3), item (v) of that Act operated by a Japanese external ship operator, etc. prescribed in Article 39, paragraph (2), item (iii) of that Act) acquired or manufactured in accordance with that certified plan for securing ocean-going ships, etc.: the percentage specified in each of the following sub-items according to which of the ships listed therein that ocean-going ship falls under:
machine translation, not official
**イ** その法人の海上運送法第三十九条の十四に規定する認定先進船舶導入等計画（先進船舶（同法第三十九条の十第一項に規定する先進船舶をいう。イにおいて同じ。）の導入に関するものに限る。）に記載された先進船舶（環境への負荷の低減に著しく資するものとして政令で定める船舶に限る。次号イ及び第三号イにおいて「特定先進船舶」という。） 百分の三十（日本船舶（船舶法第一条に規定する日本船舶をいう。以下この項において同じ。）に該当するものについては、百分の三十二）
art-43/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-43/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-1/sub-1
an advanced vessel (limited to a ship specified by Cabinet Order as that which contributes remarkably to reducing environmental load; referred to in (a) of the following item and (a) of item (iii) as a "specified advanced vessel") stated in the corporation's certified advanced vessel introduction plan, etc. prescribed in Article 39-14 of the Marine Transportation Act (limited to one concerning the introduction of advanced vessels (meaning the advanced vessels prescribed in Article 39-10, paragraph (1) of that Act; the same applies in (a))): 30 percent (for a ship that falls under a Japanese ship (meaning a Japanese ship prescribed in Article 1 of the Ship Act; hereinafter the same applies in this paragraph), 32 percent);
machine translation, not official
**ロ** イに掲げる船舶以外の船舶 百分の二十七（日本船舶に該当するものについては、百分の二十九）
art-43/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-43/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-1/sub-2
a ship other than the ship listed in (a): 27 percent (for a ship that falls under a Japanese ship, 29 percent);
machine translation, not official
**二** 特定外航船舶のうちその特定外航船舶に係る認定外航船舶確保等計画に従つて取得し、又は製作されたものであることにつき財務省令で定めるところにより証明がされたものに該当する外航船舶（前号に掲げる船舶を除く。） 当該外航船舶が次に掲げる船舶のいずれに該当するかに応じそれぞれ次に定める割合
art-43/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-43/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-2
an ocean-going ship (excluding the ships listed in the preceding item) that falls under a specified oceangoing ship for which it has been certified, as specified by Order of the Ministry of Finance, that it was acquired or manufactured in accordance with the certified plan for securing ocean-going ships, etc. pertaining to that specified oceangoing ship: the percentage specified in each of the following sub-items according to which of the ships listed therein that ocean-going ship falls under:
machine translation, not official
**イ** 特定先進船舶 百分の二十八（日本船舶に該当するものについては、百分の三十）
art-43/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-43/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-2/sub-1
a specified advanced vessel: 28 percent (for a ship that falls under a Japanese ship, 30 percent);
machine translation, not official
**ロ** イに掲げる船舶以外の船舶 百分の二十五（日本船舶に該当するものについては、百分の二十七）
art-43/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-43/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-2/sub-2
a ship other than the ship listed in (a): 25 percent (for a ship that falls under a Japanese ship, 27 percent);
machine translation, not official
**三** 前二号に掲げる船舶以外の外航船舶 当該外航船舶が次に掲げる船舶のいずれに該当するかに応じそれぞれ次に定める割合
art-43/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-43/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-3
an ocean-going ship other than the ships listed in the preceding two items: the percentage specified in each of the following sub-items according to which of the ships listed therein that ocean-going ship falls under:
machine translation, not official
**イ** 特定先進船舶 百分の十八（日本船舶に該当するものについては、百分の二十）
art-43/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-43/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-3/sub-1
a specified advanced vessel: 18 percent (for a ship that falls under a Japanese ship, 20 percent);
machine translation, not official
**ロ** イに掲げる船舶以外の船舶 百分の十五（日本船舶に該当するものについては、百分の十七）
art-43/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-43/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-3/sub-2
a ship other than the ship listed in (a): 15 percent (for a ship that falls under a Japanese ship, 17 percent);
machine translation, not official
**四** 外航船舶以外の船舶 百分の十六（環境への負荷の低減に著しく資するものとして政令で定めるものについては、百分の十八）
art-43/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-43/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-4
a ship other than an ocean-going ship: 16 percent (for a ship specified by Cabinet Order as that which contributes remarkably to reducing environmental load, 18 percent).
machine translation, not official
**第二項** 前項の規定は、確定申告書等に特定船舶の償却限度額の計算に関する明細書の添付がない場合には、適用しない。
art-43/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/art-43/par-2
The provisions of the preceding paragraph do not apply where the tax return, etc. does not have attached to it a written statement concerning the calculation of the depreciation limit for the specified ship.
machine translation, not official
### 第四十三条の二（被災代替資産等の特別償却） — Special Depreciation of Substitute Assets for Disaster-Damaged Assets, etc.
caption: machine translation, not official
art-43-2 · https://japanlaw.org/en/special-taxation-measures-act/art-43-2 · https://japanlaw.org/l/332AC0000000026/art-43-2
**第一項** 法人が、特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害（以下この項において「特定非常災害」という。）に係る同条第一項の特定非常災害発生日（以下この項において「特定非常災害発生日」という。）から当該特定非常災害発生日の翌日以後五年を経過する日までの間に、次の表の各号の上欄に掲げる減価償却資産で当該特定非常災害に基因して当該法人の事業の用に供することができなくなつた建物（その附属設備を含む。以下この項において同じ。）、構築物若しくは機械及び装置に代わるものとして政令で定めるものに該当するものの取得等（取得又は製作若しくは建設をいう。以下この項において同じ。）をして、これを当該法人の事業の用（機械及び装置にあつては、貸付けの用を除く。）に供した場合（所有権移転外リース取引により取得した同欄に掲げる減価償却資産をその事業の用に供した場合を除く。）又は同欄に掲げる減価償却資産の取得等をして、これを被災区域（当該特定非常災害に基因して事業又は居住の用に供することができなくなつた建物又は構築物の敷地及び当該建物又は構築物と一体的に事業の用に供される附属施設の用に供されていた土地の区域をいう。）及び当該被災区域である土地に付随して一体的に使用される土地の区域内において当該法人の事業の用（機械及び装置にあつては、貸付けの用を除く。）に供した場合（所有権移転外リース取引により取得した同欄に掲げる減価償却資産をその事業の用に供した場合を除く。）には、その用に供した日を含む事業年度のこれらの減価償却資産（以下この項及び第三項において「被災代替資産等」という。）の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該被災代替資産等の普通償却限度額と特別償却限度額（当該被災代替資産等の取得価額に同表の各号の上欄に掲げる減価償却資産の区分に応じ当該各号の中欄に掲げる割合（当該法人が中小企業者等である場合には、当該各号の下欄に掲げる割合）を乗じて計算した金額をいう。）との合計額とする。
資産 割合 割合
一 建物又は構築物（増築された建物又は構築物のその増築部分を含む。）で、その建設の後事業の用に供されたことのないもの 百分の十五（当該特定非常災害発生日の翌日から起算して三年を経過した日（以下この表において「発災後三年経過日」という。）以後に取得又は建設をしたものについては、百分の十） 百分の十八（発災後三年経過日以後に取得又は建設をしたものについては、百分の十二）
二 機械及び装置でその製作の後事業の用に供されたことのないもの 百分の三十（発災後三年経過日以後に取得又は製作をしたものについては、百分の二十） 百分の三十六（発災後三年経過日以後に取得又は製作をしたものについては、百分の二十四）
art-43-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-43-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-1
Where a corporation, during the period from the specified extraordinary Disaster occurrence date referred to in Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (hereinafter referred to in this paragraph as the "specified extraordinary Disaster occurrence date") pertaining to an extraordinary disaster designated as a specified extraordinary Disaster pursuant to the provisions of that paragraph (hereinafter referred to in this paragraph as a "specified extraordinary Disaster") to the day on which five years have elapsed from the day following that specified extraordinary Disaster occurrence date, carries out the acquisition, etc. (meaning acquisition or manufacture or construction; hereinafter the same applies in this paragraph) of a depreciable asset listed in the left-hand column of an item of the following table that falls under an asset specified by Cabinet Order as a replacement for a building (including its associated facilities; hereinafter the same applies in this paragraph), structure, or machinery and equipment that has become unable to be put to use for the corporation's business due to that specified extraordinary Disaster, and puts it to use for the corporation's business (for machinery and equipment, excluding use for leasing) (excluding the case where the corporation puts to use for that business a depreciable asset listed in that column that was acquired through a lease transaction without transfer of ownership), or carries out the acquisition, etc. of a depreciable asset listed in that column and puts it to use for the corporation's business (for machinery and equipment, excluding use for leasing) within the disaster-stricken area (meaning the area of land that was used as the site of buildings or structures that became unable to be put to use for business or residence due to that specified extraordinary Disaster and for attached facilities used for business integrally with those buildings or structures) and the area of land used integrally with and incidental to the land in that disaster-stricken area (excluding the case where the corporation puts to use for that business a depreciable asset listed in that column that was acquired through a lease transaction without transfer of ownership), the depreciation limit for those depreciable assets (hereinafter referred to in this paragraph and paragraph (3) as "substitute assets for disaster-damaged assets, etc.") for the business year that includes the day on which they were put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for those substitute assets for disaster-damaged assets, etc. and the special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of those substitute assets for disaster-damaged assets, etc. by the percentage listed in the middle column of the relevant item of that table according to the category of depreciable asset listed in the left-hand column of that item (or, where the corporation is a small and medium sized enterprise, etc., the percentage listed in the right-hand column of that item)).
Asset Percentage Percentage
(i) Buildings or structures (including the extended portion of an extended building or structure) that have not been used for business since their construction 15 percent (for those acquired or constructed on or after the day on which three years have elapsed counting from the day following that specified extraordinary Disaster occurrence date (hereinafter referred to in this table as the "day three years after the disaster"), 10 percent) 18 percent (for those acquired or constructed on or after the day three years after the disaster, 12 percent)
(ii) Machinery and equipment that have not been used for business since their manufacture 30 percent (for those acquired or manufactured on or after the day three years after the disaster, 20 percent) 36 percent (for those acquired or manufactured on or after the day three years after the disaster, 24 percent)
machine translation, not official
**第二項** 前項に規定する中小企業者等とは、第四十二条の四第十九項第七号に規定する中小企業者（同項第八号に規定する適用除外事業者（以下この項において「適用除外事業者」という。）に該当するもの（通算法人である法人の各事業年度終了の日において当該通算法人である法人との間に通算完全支配関係がある他の通算法人のうちいずれかの法人が適用除外事業者に該当する場合には、当該通算法人である法人を含む。）を除く。）又は同条第十九項第九号に規定する農業協同組合等をいう。
art-43-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-43-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-2
The small and medium sized enterprise, etc. prescribed in the preceding paragraph means a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) (excluding one that falls under an excluded business operator prescribed in item (viii) of that paragraph (hereinafter referred to in this paragraph as an "excluded business operator") (where any of the other group tax sharing corporations having a group tax sharing full controlling interest with a corporation that is a group tax sharing corporation as of the day of the end of each business year of that corporation falls under an excluded business operator, including that corporation that is a group tax sharing corporation)) or an agricultural cooperative, etc. prescribed in paragraph (19), item (ix) of that Article.
machine translation, not official
**第三項** 第一項の規定は、確定申告書等に被災代替資産等の償却限度額の計算に関する明細書の添付がない場合には、適用しない。ただし、当該添付がない確定申告書等の提出があつた場合においても、その添付がなかつたことにつき税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、この限りでない。
art-43-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-43-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-3
The provisions of paragraph (1) do not apply where the tax return, etc. does not have attached to it a written statement concerning the calculation of the depreciation limit for the substitute assets for disaster-damaged assets, etc.; provided, however, that this does not apply where, even if a tax return, etc. without that attachment has been filed, the district director finds that there are unavoidable circumstances for the failure to attach it and that written statement has been submitted.
machine translation, not official
### 第四十四条（関西文化学術研究都市の文化学術研究地区における文化学術研究施設の特別償却） — Special Depreciation of Cultural and Academic Research Facilities in the Cultural and Academic Research Districts of the Cultural and Academic Research City in the Kansai Area
caption: machine translation, not official
art-44 · https://japanlaw.org/en/special-taxation-measures-act/art-44 · https://japanlaw.org/l/332AC0000000026/art-44
**第一項** 青色申告書を提出する法人が、関西文化学術研究都市建設促進法（昭和六十二年法律第七十二号）第五条第二項に規定する建設計画の同意の日から令和九年三月三十一日までの間に、同法第二条第四項に規定する文化学術研究施設のうち政令で定める要件を満たす研究所用の施設の新設又は増設をする場合において、当該新設若しくは増設に係る研究所用の建物及びその附属設備並びに機械及び装置（機械及び装置にあつては、政令で定める規模のものに限る。以下この項において「研究施設」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は研究施設を製作し、若しくは建設して、これを当該法人の事業の用に供したとき（所有権移転外リース取引により取得した当該研究施設をその用に供した場合を除く。）は、その用に供した日を含む事業年度の当該研究施設の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該研究施設の普通償却限度額と特別償却限度額（当該研究施設の取得価額の百分の十二（建物及びその附属設備については、百分の六）に相当する金額をいう。）との合計額とする。
art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/art-44/par-1
Where a corporation that files a blue return newly establishes or expands, during the period from the date of consent to the construction plan prescribed in Article 5, paragraph (2) of the Act on Advancement of Construction of Cultural and Academic Cities in Kansai Area (Act No. 72 of 1987) to March 31, 2027, facilities for research institutes that meet the requirements specified by Cabinet Order among the cultural and academic research facilities prescribed in Article 2, paragraph (4) of that Act, if the corporation acquires research institute buildings and their associated facilities and machinery and equipment pertaining to that new establishment or expansion (for machinery and equipment, limited to those of a scale specified by Cabinet Order; hereinafter referred to in this paragraph as "research facilities") that have not been used for business since their manufacture or construction, or manufactures or constructs research facilities, and puts them to use for the corporation's business (excluding the case where the corporation puts to that use research facilities acquired through a lease transaction without transfer of ownership), the depreciation limit for those research facilities for the business year that includes the day on which they were put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for those research facilities and the special depreciation limit (meaning the amount equivalent to 12 percent (for buildings and their associated facilities, 6 percent) of the acquisition cost of those research facilities).
machine translation, not official
**第二項** 第四十三条第二項の規定は、前項の規定を適用する場合について準用する。
art-44/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/art-44/par-2
The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied.
machine translation, not official
### 第四十四条の二（特定事業継続力強化設備等の特別償却） — Special Depreciation of Specified Business Continuity Enhancement Equipment, etc.
caption: machine translation, not official
art-44-2 · https://japanlaw.org/en/special-taxation-measures-act/art-44-2 · https://japanlaw.org/l/332AC0000000026/art-44-2
**第一項** 青色申告書を提出する法人で第四十二条の四第十九項第七号に規定する中小企業者（同項第八号に規定する適用除外事業者又は同項第八号の二に規定する通算適用除外事業者に該当するものを除く。）又はこれに準ずるものとして政令で定める法人であるもののうち中小企業の事業活動の継続に資するための中小企業等経営強化法等の一部を改正する法律（令和元年法律第二十一号）の施行の日から令和九年三月三十一日までの間に中小企業等経営強化法第五十六条第一項又は第五十八条第一項の認定（以下この項において「認定」という。）を受けた同法第二条第一項に規定する中小企業者に該当するもの（以下この項において「特定中小企業者等」という。）が、その認定を受けた日から同日以後一年を経過する日までの間に、その認定に係る同法第五十六条第一項に規定する事業継続力強化計画若しくは同法第五十八条第一項に規定する連携事業継続力強化計画（同法第五十七条第一項の規定による変更の認定又は同法第五十九条第一項の規定による変更の認定があつたときは、その変更後のもの。以下この項において「認定事業継続力強化計画等」という。）に係る事業継続力強化設備等（同法第五十六条第二項第二号ロに規定する事業継続力強化設備等をいう。）として当該認定事業継続力強化計画等に記載された機械及び装置、器具及び備品並びに建物附属設備（機械及び装置並びに器具及び備品の部分について行う改良又は機械及び装置並びに器具及び備品の移転のための工事の施行に伴つて取得し、又は製作するものを含み、政令で定める規模のものに限る。以下この項及び次項において「特定事業継続力強化設備等」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は特定事業継続力強化設備等を製作し、若しくは建設して、これを当該特定中小企業者等の事業の用に供した場合（所有権移転外リース取引により取得した当該特定事業継続力強化設備等をその用に供した場合を除く。）には、その用に供した日を含む事業年度の当該特定事業継続力強化設備等の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該特定事業継続力強化設備等の普通償却限度額と特別償却限度額（当該特定事業継続力強化設備等の取得価額の百分の十六に相当する金額をいう。）との合計額とする。
art-44-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-44-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-2/par-1
Where a corporation that files a blue return and that is a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) (excluding one that falls under an excluded business operator prescribed in item (viii) of that paragraph or a group tax sharing excluded business operator prescribed in item (viii)-2 of that paragraph) or a corporation specified by Cabinet Order as equivalent thereto, and that falls under a small and medium-sized enterprise prescribed in Article 2, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. that has obtained the certification under Article 56, paragraph (1) or Article 58, paragraph (1) of that Act (hereinafter referred to in this paragraph as "certification") during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. to Contribute to the Continuation of Business Activities of Small and Medium-Sized Enterprises (Act No. 21 of 2019) to March 31, 2027 (hereinafter referred to in this paragraph as a "specified small and medium sized enterprise, etc."), acquires, during the period from the day on which it obtained the certification to the day on which one year has elapsed from that day, machinery and equipment, furniture and fixtures, and building fixtures stated in the certified business continuity strengthening plan, etc. as business continuity enhancement equipment, etc. (meaning business continuity enhancement equipment, etc. prescribed in Article 56, paragraph (2), item (ii), (b) of that Act) pertaining to the business continuity strengthening plan prescribed in Article 56, paragraph (1) of that Act or the collaborative business continuity strengthening plan prescribed in Article 58, paragraph (1) of that Act pertaining to that certification (where a certification of a change under Article 57, paragraph (1) of that Act or a certification of a change under Article 59, paragraph (1) of that Act has been granted, the plan after the change; hereinafter referred to in this paragraph as a "certified business continuity strengthening plan, etc.") (including those acquired or manufactured in connection with improvements made to parts of machinery and equipment or furniture and fixtures or with the execution of work for relocating machinery and equipment or furniture and fixtures, and limited to those of a scale specified by Cabinet Order; hereinafter referred to in this paragraph and the following paragraph as "specified business continuity enhancement equipment, etc.") that have not been used for business since their manufacture or construction, or manufactures or constructs specified business continuity enhancement equipment, etc., and puts it to use for the business of the specified small and medium sized enterprise, etc. (excluding the case where it puts to that use specified business continuity enhancement equipment, etc. acquired through a lease transaction without transfer of ownership), the depreciation limit for that specified business continuity enhancement equipment, etc. for the business year that includes the day on which it was put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for that specified business continuity enhancement equipment, etc. and the special depreciation limit (meaning the amount equivalent to 16 percent of the acquisition cost of that specified business continuity enhancement equipment, etc.).
machine translation, not official
**第二項** 前項の規定は、特定事業継続力強化設備等の取得又は製作若しくは建設に充てるための国又は地方公共団体の補助金又は給付金その他これらに準ずるもの（以下この項において「補助金等」という。）の交付を受けた法人が、当該補助金等をもつて取得し、又は製作し、若しくは建設した当該補助金等の交付の目的に適合した特定事業継続力強化設備等については、適用しない。
art-44-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-44-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-2/par-2
The provisions of the preceding paragraph do not apply to specified business continuity enhancement equipment, etc. that a corporation which has received a grant of a subsidy or benefit from the State or a local government, or anything equivalent thereto (hereinafter referred to in this paragraph as a "subsidy, etc."), to be appropriated for the acquisition or manufacture or construction of specified business continuity enhancement equipment, etc. has acquired, manufactured or constructed with that subsidy, etc., and that conforms to the purpose of the grant of that subsidy, etc.
machine translation, not official
**第三項** 第四十三条第二項の規定は、第一項の規定を適用する場合について準用する。
art-44-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-44-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-44-2/par-3
The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of paragraph (1) are applied.
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### 第四十四条の三（共同利用施設の特別償却） — Special Depreciation of Jointly Used Facilities
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art-44-3 · https://japanlaw.org/en/special-taxation-measures-act/art-44-3 · https://japanlaw.org/l/332AC0000000026/art-44-3
**第一項** 青色申告書を提出する法人で、生活衛生同業組合（出資組合であるものに限る。）又は生活衛生同業小組合であるものが、平成三年四月一日から令和九年三月三十一日までの間に、生活衛生関係営業の運営の適正化及び振興に関する法律（昭和三十二年法律第百六十四号）第五十六条の三第一項の認定を受けた同項に規定する振興計画に係る共同利用施設（政令で定める規模のものに限る。以下この項において「共同利用施設」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は共同利用施設を製作し、若しくは建設して、これを当該法人の事業の用に供した場合（所有権移転外リース取引により取得した当該共同利用施設をその用に供した場合を除く。）には、その用に供した日を含む事業年度の当該共同利用施設の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該共同利用施設の普通償却限度額と特別償却限度額（当該共同利用施設の取得価額の百分の六に相当する金額をいう。）との合計額とする。
art-44-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-44-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-3/par-1
Where a corporation that files a blue return and that is an environmental health business cooperative (limited to one that is a cooperative with capital contributions) or a small environmental health business cooperative acquires, during the period from April 1, 1991 to March 31, 2027, jointly used facilities (limited to those of a scale specified by Cabinet Order; hereinafter referred to in this paragraph as "jointly used facilities") pertaining to a promotion plan prescribed in Article 56-3, paragraph (1) of the Act on Coordination and Improvement of Environmental Health Industry (Act No. 164 of 1957) that has obtained the certification under that paragraph, that have not been used for business since their manufacture or construction, or manufactures or constructs jointly used facilities, and puts them to use for the corporation's business (excluding the case where the corporation puts to that use jointly used facilities acquired through a lease transaction without transfer of ownership), the depreciation limit for those jointly used facilities for the business year that includes the day on which they were put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for those jointly used facilities and the special depreciation limit (meaning the amount equivalent to 6 percent of the acquisition cost of those jointly used facilities).
machine translation, not official
**第二項** 第四十三条第二項の規定は、前項の規定を適用する場合について準用する。
art-44-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-44-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-3/par-2
The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied.
machine translation, not official
### 第四十四条の四（環境負荷低減事業活動用資産等の特別償却） — Special Depreciation of Assets for Environmental Burden Reduction Business Activities, etc.
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art-44-4 · https://japanlaw.org/en/special-taxation-measures-act/art-44-4 · https://japanlaw.org/l/332AC0000000026/art-44-4
**第一項** 青色申告書を提出する法人で環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第十九条第一項又は第二十一条第一項の認定を受けた同法第二条第三項に規定する農林漁業者（当該農林漁業者が団体である場合におけるその構成員等（同項に規定する構成員等をいう。）を含む。）であるものが、同法の施行の日から令和十年三月三十一日までの間に、当該認定に係る次に掲げる機械その他の減価償却資産のうち同条第四項に規定する環境負荷の低減に著しく資するものとして政令で定めるもの（政令で定める規模のものに限る。以下この項において「環境負荷低減事業活動用資産」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は環境負荷低減事業活動用資産を製作し、若しくは建設して、これを当該法人の同条第四項に規定する環境負荷低減事業活動又は同法第十五条第二項第三号に規定する特定環境負荷低減事業活動の用に供した場合（所有権移転外リース取引により取得した当該環境負荷低減事業活動用資産をその用に供した場合を除く。）には、その用に供した日を含む事業年度の当該環境負荷低減事業活動用資産の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該環境負荷低減事業活動用資産の普通償却限度額と特別償却限度額（当該環境負荷低減事業活動用資産の取得価額の百分の三十二（建物及びその附属設備並びに構築物については、百分の十六）に相当する金額をいう。）との合計額とする。
art-44-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-1
Where a corporation that files a blue return and that is a person engaged in agriculture, forestry or fisheries prescribed in Article 2, paragraph (3) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems (including, where that person engaged in agriculture, forestry or fisheries is an organization, its members, etc. (meaning the members, etc. prescribed in that paragraph)) that has obtained the certification under Article 19, paragraph (1) or Article 21, paragraph (1) of that Act acquires, during the period from the date of enforcement of that Act to March 31, 2028, any of the following machinery or other depreciable assets pertaining to that certification that is specified by Cabinet Order as contributing remarkably to the reduction of environmental burden prescribed in Article 2, paragraph (4) of that Act (limited to that of a scale specified by Cabinet Order; hereinafter referred to in this paragraph as "assets for environmental burden reduction business activities") that has not been used for business since its manufacture or construction, or manufactures or constructs assets for environmental burden reduction business activities, and puts them to use for the corporation's environmental burden reduction business activities prescribed in Article 2, paragraph (4) of that Act or specified environmental burden reduction business activities prescribed in Article 15, paragraph (2), item (iii) of that Act (excluding the case where the corporation puts to that use assets for environmental burden reduction business activities acquired through a lease transaction without transfer of ownership), the depreciation limit for those assets for environmental burden reduction business activities for the business year that includes the day on which they were put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for those assets for environmental burden reduction business activities and the special depreciation limit (meaning the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of the acquisition cost of those assets for environmental burden reduction business activities).
machine translation, not official
**一** 環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第二十条第三項に規定する認定環境負荷低減事業活動実施計画に記載された同法第十九条第四項に規定する設備等を構成する機械その他の減価償却資産
art-44-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-1/item-1
machinery and other depreciable assets constituting the equipment, etc. prescribed in Article 19, paragraph (4) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems that are stated in the certified environmental burden reduction business activity implementation plan prescribed in Article 20, paragraph (3) of that Act;
machine translation, not official
**二** 環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第二十二条第三項に規定する認定特定環境負荷低減事業活動実施計画に記載された同法第二十一条第四項第一号に規定する設備等を構成する機械その他の減価償却資産
art-44-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-1/item-2
machinery and other depreciable assets constituting the equipment, etc. prescribed in Article 21, paragraph (4), item (i) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems that are stated in the certified specified environmental burden reduction business activity implementation plan prescribed in Article 22, paragraph (3) of that Act.
machine translation, not official
**第二項** 青色申告書を提出する法人で環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第三十九条第一項の認定を受けたものが、同法の施行の日から令和十年三月三十一日までの間に、当該認定に係る同法第四十条第三項に規定する認定基盤確立事業実施計画に記載された同法第三十九条第三項第一号に規定する設備等を構成する機械その他の減価償却資産のうち同法第二条第四項に規定する環境負荷の低減を図るために行う取組の効果を著しく高めるものとして政令で定めるもの（以下この項において「基盤確立事業用資産」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は基盤確立事業用資産を製作し、若しくは建設して、これを当該法人の同条第五項に規定する基盤確立事業（同項第三号に掲げるものに限る。）の用に供した場合（所有権移転外リース取引により取得した当該基盤確立事業用資産をその用に供した場合を除く。）には、その用に供した日を含む事業年度の当該基盤確立事業用資産の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該基盤確立事業用資産の普通償却限度額と特別償却限度額（当該基盤確立事業用資産の取得価額の百分の三十二（建物及びその附属設備並びに構築物については、百分の十六）に相当する金額をいう。）との合計額とする。
art-44-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-2
Where a corporation that files a blue return and that has obtained the certification under Article 39, paragraph (1) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems acquires, during the period from the date of enforcement of that Act to March 31, 2028, machinery or other depreciable assets constituting the equipment, etc. prescribed in Article 39, paragraph (3), item (i) of that Act that are stated in the certified foundation-establishing business implementation plan prescribed in Article 40, paragraph (3) of that Act pertaining to that certification, which are specified by Cabinet Order as remarkably enhancing the effect of the efforts made to reduce environmental burden prescribed in Article 2, paragraph (4) of that Act (hereinafter referred to in this paragraph as "assets for a foundation-establishing business"), that have not been used for business since their manufacture or construction, or manufactures or constructs assets for a foundation-establishing business, and puts them to use for the corporation's foundation-establishing business prescribed in paragraph (5) of that Article (limited to that listed in item (iii) of that paragraph) (excluding the case where the corporation puts to that use assets for a foundation-establishing business acquired through a lease transaction without transfer of ownership), the depreciation limit for those assets for a foundation-establishing business for the business year that includes the day on which they were put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for those assets for a foundation-establishing business and the special depreciation limit (meaning the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of the acquisition cost of those assets for a foundation-establishing business).
machine translation, not official
**第三項** 第四十三条第二項の規定は、前二項の規定を適用する場合について準用する。
art-44-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-3
The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of the preceding two paragraphs are applied.
machine translation, not official
**第四項** 前項に定めるもののほか、第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-44-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-4
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.
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### 第四十四条の五（生産方式革新事業活動用資産等の特別償却） — Special Depreciation of Assets, etc. for Production Method Innovation Business Activities
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art-44-5 · https://japanlaw.org/en/special-taxation-measures-act/art-44-5 · https://japanlaw.org/l/332AC0000000026/art-44-5
**第一項** 青色申告書を提出する法人で農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律第八条第三項に規定する認定生産方式革新事業者であるものが、同法の施行の日から令和九年三月三十一日までの間に、当該認定生産方式革新事業者として行う同法第二条第三項に規定する生産方式革新事業活動（同法第七条第三項に規定する措置を含む。）の用に供するための次に掲げる機械その他の減価償却資産（以下この項において「生産方式革新事業活動用資産等」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は生産方式革新事業活動用資産等を製作し、若しくは建設して、これを当該法人の当該生産方式革新事業活動の用に供した場合（所有権移転外リース取引により取得した当該生産方式革新事業活動用資産等をその用に供した場合を除く。）には、その用に供した日を含む事業年度の当該生産方式革新事業活動用資産等の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該生産方式革新事業活動用資産等の普通償却限度額と特別償却限度額（次の各号に掲げる生産方式革新事業活動用資産等の区分に応じ当該各号に定める金額をいう。）との合計額とする。
art-44-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-44-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-5/par-1
Where a corporation that files a blue return and that is a certified production method innovation business operator prescribed in Article 8, paragraph (3) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity acquires, during the period from the date of enforcement of that Act to March 31, 2027, any of the following machinery or other depreciable assets to be used for the production method innovation business activities prescribed in Article 2, paragraph (3) of that Act (including the measures prescribed in Article 7, paragraph (3) of that Act) carried out as that certified production method innovation business operator (hereinafter referred to in this paragraph as "assets, etc. for production method innovation business activities") that have not been used for business since their manufacture or construction, or manufactures or constructs assets, etc. for production method innovation business activities, and puts them to use for those production method innovation business activities of the corporation (excluding the case where the corporation puts to that use assets, etc. for production method innovation business activities acquired through a lease transaction without transfer of ownership), the depreciation limit for those assets, etc. for production method innovation business activities for the business year that includes the day on which they were put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for those assets, etc. for production method innovation business activities and the special depreciation limit (meaning the amount specified in each of the following items according to the category of assets, etc. for production method innovation business activities listed in that item).
machine translation, not official
**一** 農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律第八条第三項に規定する認定生産方式革新実施計画に記載された同法第七条第四項第一号に規定する設備等を構成する機械及び装置、器具及び備品、建物及びその附属設備並びに構築物のうち、同法第二条第一項に規定する農作業の効率化等を通じた農業の生産性の向上に著しく資するものとして政令で定めるもの その取得価額の百分の三十二（建物及びその附属設備並びに構築物については、百分の十六）に相当する金額
art-44-5/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-44-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-44-5/par-1/item-1
machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures constituting the equipment, etc. prescribed in Article 7, paragraph (4), item (i) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity that are stated in the certified production method innovation implementation plan prescribed in Article 8, paragraph (3) of that Act, which are specified by Cabinet Order as contributing remarkably to the improvement of agricultural productivity through the improvement of the efficiency of agricultural work, etc. prescribed in Article 2, paragraph (1) of that Act: the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of their acquisition cost;
machine translation, not official
**二** 農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律第八条第三項に規定する認定生産方式革新実施計画に記載された同法第七条第四項第二号に規定する設備等を構成する機械及び装置のうち、当該認定生産方式革新実施計画に係る同法第二条第三項に規定する農業者等が行う同項に規定する生産方式革新事業活動の促進に特に資するものとして政令で定めるもの その取得価額の百分の二十五に相当する金額
art-44-5/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-44-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-44-5/par-1/item-2
machinery and equipment constituting the equipment, etc. prescribed in Article 7, paragraph (4), item (ii) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity that are stated in the certified production method innovation implementation plan prescribed in Article 8, paragraph (3) of that Act, which are specified by Cabinet Order as contributing particularly to the promotion of the production method innovation business activities prescribed in Article 2, paragraph (3) of that Act carried out by farmers, etc. prescribed in that paragraph pertaining to that certified production method innovation implementation plan: the amount equivalent to 25 percent of their acquisition cost.
machine translation, not official
**第二項** 第四十三条第二項の規定は、前項の規定を適用する場合について準用する。
art-44-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-44-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-5/par-2
The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied.
machine translation, not official
### 第四十四条の六（再資源化事業等高度化設備の特別償却） — Special Depreciation of Equipment for Advancing Recycling Businesses, etc.
caption: machine translation, not official
art-44-6 · https://japanlaw.org/en/special-taxation-measures-act/art-44-6 · https://japanlaw.org/l/332AC0000000026/art-44-6
**第一項** 青色申告書を提出する法人で資源循環の促進のための再資源化事業等の高度化に関する法律（令和六年法律第四十一号）第十一条第一項又は第十六条第一項の認定を受けたものが、同法の施行の日から令和十年三月三十一日までの間に、当該認定に係る次の各号に掲げる計画（以下この項において「認定計画」という。）に記載された当該各号に定める施設を構成する機械及び装置並びに器具及び備品のうち、同法第二条第二項に規定する再資源化事業等の高度化に著しく資するものとして政令で定めるもの（政令で定める規模のものに限る。以下この項において「再資源化事業等高度化設備」という。）でその製作の後事業の用に供されたことのないものを取得し、又は再資源化事業等高度化設備を製作して、これを当該法人の指定事業（同法第十一条第一項に規定する高度再資源化事業又は同法第十六条第一項に規定する高度分離・回収事業をいう。以下この項において同じ。）の用に供した場合（所有権移転外リース取引により取得した当該再資源化事業等高度化設備をその用に供した場合を除く。）には、その用に供した日を含む事業年度の当該再資源化事業等高度化設備の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該再資源化事業等高度化設備の普通償却限度額と特別償却限度額（当該再資源化事業等高度化設備の取得価額（その認定計画に従つて行う指定事業の用に供するために取得又は製作をする再資源化事業等高度化設備の取得価額の合計額が二十億円を超える場合には、二十億円にその指定事業の用に供した再資源化事業等高度化設備の取得価額が当該合計額のうちに占める割合を乗じて計算した金額）の百分の三十五に相当する金額をいう。）との合計額とする。
art-44-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-44-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-6/par-1
Where a corporation that files a blue return and that has obtained the certification under Article 11, paragraph (1) or Article 16, paragraph (1) of the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation (Act No. 41 of 2024) acquires, during the period from the date of enforcement of that Act to March 31, 2028, machinery and equipment and furniture and fixtures constituting the facilities specified in each of the following items that are stated in the plan listed in that item pertaining to that certification (hereinafter referred to in this paragraph as a "certified plan"), which are specified by Cabinet Order as contributing remarkably to the advancement of recycling businesses, etc. prescribed in Article 2, paragraph (2) of that Act (limited to those of a scale specified by Cabinet Order; hereinafter referred to in this paragraph as "equipment for advancing recycling businesses, etc.") that have not been used for business since their manufacture, or manufactures equipment for advancing recycling businesses, etc., and puts it to use for the corporation's designated business (meaning the advanced recycling business prescribed in Article 11, paragraph (1) of that Act or the advanced separation and recovery business prescribed in Article 16, paragraph (1) of that Act; hereinafter the same applies in this paragraph) (excluding the case where the corporation puts to that use equipment for advancing recycling businesses, etc. acquired through a lease transaction without transfer of ownership), the depreciation limit for that equipment for advancing recycling businesses, etc. for the business year that includes the day on which it was put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for that equipment for advancing recycling businesses, etc. and the special depreciation limit (meaning the amount equivalent to 35 percent of the acquisition cost of that equipment for advancing recycling businesses, etc. (where the total acquisition cost of the equipment for advancing recycling businesses, etc. acquired or manufactured to be used for the designated business carried out in accordance with the certified plan exceeds 2 billion yen, the amount calculated by multiplying 2 billion yen by the ratio of the acquisition cost of the equipment for advancing recycling businesses, etc. put to use for that designated business to that total)).
machine translation, not official
**一** 資源循環の促進のための再資源化事業等の高度化に関する法律第十二条第三項に規定する認定高度再資源化事業計画 同法第十一条第二項第九号に規定する廃棄物処理施設
art-44-6/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-44-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-44-6/par-1/item-1
the certified advanced recycling business plan prescribed in Article 12, paragraph (3) of the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation: the waste treatment facilities prescribed in Article 11, paragraph (2), item (ix) of that Act;
machine translation, not official
**二** 資源循環の促進のための再資源化事業等の高度化に関する法律第十七条第三項に規定する認定高度分離・回収事業計画 同法第十六条第二項第七号に規定する廃棄物処理施設
art-44-6/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-44-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-44-6/par-1/item-2
the certified advanced separation and recovery business plan prescribed in Article 17, paragraph (3) of the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation: the waste treatment facilities prescribed in Article 16, paragraph (2), item (vii) of that Act.
machine translation, not official
**第二項** 第四十三条第二項の規定は、前項の規定を適用する場合について準用する。
art-44-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-44-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-6/par-2
The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied.
machine translation, not official
**第三項** 前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-44-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-44-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-44-6/par-3
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
machine translation, not official
### 第四十五条（特定地域における工業用機械等の特別償却） — Special Depreciation of Industrial Machinery, etc. in Specified Areas
caption: machine translation, not official
art-45 · https://japanlaw.org/en/special-taxation-measures-act/art-45 · https://japanlaw.org/l/332AC0000000026/art-45
**第一項** 青色申告書を提出する法人で次の表の各号の第一欄に掲げる事業者に該当するものが、令和四年四月一日から令和九年三月三十一日までの期間のうち政令で定める期間内に、当該各号の第二欄に掲げる区域内において当該各号の第三欄に掲げる事業の用に供する設備で政令で定める規模のものの新設又は増設をする場合において、当該新設又は増設に係る当該各号の第四欄に掲げる減価償却資産のうち当該区域の振興に資するものとして政令で定めるもの（同表の他の号の規定の適用を受けるものを除く。以下この項において「工業用機械等」という。）を取得し、又は製作し、若しくは建設して、これを当該区域内において当該法人の当該事業の用に供したとき（所有権移転外リース取引により取得した当該工業用機械等をその用に供した場合を除く。）は、その用に供した日を含む事業年度の当該工業用機械等の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該工業用機械等の普通償却限度額と特別償却限度額（当該工業用機械等の取得価額（一の生産等設備を構成するものの取得価額の合計額が二十億円を超える場合には、二十億円に当該工業用機械等の取得価額が当該一の生産等設備を構成する工業用機械等の取得価額の合計額のうちに占める割合を乗じて計算した金額）に当該各号の第五欄に掲げる割合を乗じて計算した金額をいう。）との合計額とする。
事業者 区域 事業 資産 割合
一 沖縄振興特別措置法第三十六条に規定する認定事業者 同法第三十五条の二第一項に規定する提出産業イノベーション促進計画に定められた同法第三十五条第二項第二号に規定する産業イノベーション促進地域の区域 製造業その他政令で定める事業 機械及び装置、器具及び備品、建物及びその附属設備並びに構築物のうち、政令で定めるもの 百分の三十四（建物及びその附属設備並びに構築物については、百分の二十）
二 沖縄振興特別措置法第五十条第一項に規定する認定事業者 同法第四十二条第一項に規定する提出国際物流拠点産業集積計画に定められた同法第四十一条第二項第二号に規定する国際物流拠点産業集積地域の区域 製造業その他政令で定める事業 機械及び装置並びに工場用の建物その他政令で定める建物及びその附属設備 百分の五十（建物及びその附属設備については、百分の二十五）
三 沖縄振興特別措置法第五十七条第一項に規定する認定事業者 同法第五十五条第一項の規定により経済金融活性化特別地区として指定された地区（同条第四項又は第五項の規定により変更があつたときは、その変更後の地区）の区域 同法第五十五条の二第九項に規定する認定経済金融活性化計画に定められた同条第二項第二号に規定する特定経済金融活性化産業に属する事業 機械及び装置、器具及び備品（財務省令で定めるものに限る。）並びに建物及びその附属設備 百分の五十（建物及びその附属設備については、百分の二十五）
art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/art-45/par-1
Where a corporation that files a blue return and that falls under the business operator listed in the first column of an item of the following table, during the period specified by Cabinet Order within the period from April 1, 2022 to March 31, 2027, newly establishes or expands, within the area listed in the second column of that item, equipment of a scale specified by Cabinet Order to be used for the business listed in the third column of that item, if the corporation acquires, manufactures or constructs the depreciable assets listed in the fourth column of that item pertaining to that new establishment or expansion that are specified by Cabinet Order as contributing to the promotion of that area (excluding those subject to the provisions of another item of that table; hereinafter referred to in this paragraph as "industrial machinery, etc."), and puts them to use for that business of the corporation within that area (excluding the case where the corporation puts to that use industrial machinery, etc. acquired through a lease transaction without transfer of ownership), the depreciation limit for that industrial machinery, etc. for the business year that includes the day on which it was put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for that industrial machinery, etc. and the special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of that industrial machinery, etc. (where the total acquisition cost of those constituting a single unit of production or similar equipment exceeds 2 billion yen, the amount calculated by multiplying 2 billion yen by the ratio of the acquisition cost of that industrial machinery, etc. to the total acquisition cost of the industrial machinery, etc. constituting that single unit of production or similar equipment) by the percentage listed in the fifth column of that item).
Business operator Area Business Asset Percentage
(i) Certified business operator prescribed in Article 36 of the Act on Special Measures for the Promotion and Development of Okinawa The area of the industrial innovation promotion area prescribed in Article 35, paragraph (2), item (ii) of that Act specified in the submitted industrial innovation promotion plan prescribed in Article 35-2, paragraph (1) of that Act Manufacturing and other businesses specified by Cabinet Order Machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures that are specified by Cabinet Order 34 percent (for buildings and their associated facilities and structures, 20 percent)
(ii) Certified business operator prescribed in Article 50, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa The area of the international logistics hub industrial cluster area prescribed in Article 41, paragraph (2), item (ii) of that Act specified in the submitted international logistics hub industrial cluster plan prescribed in Article 42, paragraph (1) of that Act Manufacturing and other businesses specified by Cabinet Order Machinery and equipment, and factory buildings and other buildings specified by Cabinet Order and their associated facilities 50 percent (for buildings and their associated facilities, 25 percent)
(iii) Certified business operator prescribed in Article 57, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa The area of the district designated as a special zone for economic and financial revitalization pursuant to the provisions of Article 55, paragraph (1) of that Act (where it has been changed pursuant to the provisions of paragraph (4) or paragraph (5) of that Article, the district after the change) Business belonging to the specified economic and financial revitalization industry prescribed in Article 55-2, paragraph (2), item (ii) of that Act specified in the certified economic and financial revitalization plan prescribed in paragraph (9) of that Article Machinery and equipment, furniture and fixtures (limited to those specified by Order of the Ministry of Finance), and buildings and their associated facilities 50 percent (for buildings and their associated facilities, 25 percent)
machine translation, not official
**第二項** 青色申告書を提出する法人が、令和四年四月一日から令和九年三月三十一日までの期間のうち政令で定める期間内に、沖縄振興特別措置法第三条第三号に規定する離島の地域内において旅館業のうち政令で定める事業（以下この項において「旅館業」という。）の用に供する設備で政令で定める規模のものの取得等（取得又は製作若しくは建設をいい、建物及びその附属設備にあつては改修（増築、改築、修繕又は模様替をいう。）のための工事による取得又は建設を含む。以下第四項までにおいて同じ。）をする場合（政令で定める中小規模法人（第四十二条の四第十九項第八号に規定する適用除外事業者又は同項第八号の二に規定する通算適用除外事業者に該当するものを除く。次項において「中小規模法人」という。）以外の法人にあつては、新設又は増設に係る当該設備の取得等をする場合に限る。）において、その取得等をした設備を当該地域内において当該法人の旅館業の用に供したとき（当該地域の振興に資する場合として政令で定める場合に限る。）は、その用に供した日を含む事業年度の当該設備を構成するもののうち政令で定める建物及びその附属設備（前項の規定の適用を受けるもの及び所有権移転外リース取引により取得したものを除く。以下この項において「旅館業用建物等」という。）の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該旅館業用建物等の普通償却限度額と特別償却限度額（当該旅館業用建物等の取得価額（一の生産等設備を構成するものの取得価額の合計額が十億円を超える場合には、十億円に当該旅館業用建物等の取得価額が当該一の生産等設備を構成する旅館業用建物等の取得価額の合計額のうちに占める割合を乗じて計算した金額）の百分の八に相当する金額をいう。）との合計額とする。
art-45/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/art-45/par-2
Where a corporation that files a blue return carries out, during the period specified by Cabinet Order within the period from April 1, 2022 to March 31, 2027, within the remote island areas prescribed in Article 3, item (iii) of the Act on Special Measures for the Promotion and Development of Okinawa, the acquisition, etc. (meaning acquisition or manufacture or construction, and, for buildings and their associated facilities, including acquisition or construction through work for renovation (meaning extension, reconstruction, repair or remodeling); hereinafter the same applies up to paragraph (4)) of equipment of a scale specified by Cabinet Order to be used for a business specified by Cabinet Order within the hotel business (hereinafter referred to in this paragraph as the "hotel business") (for a corporation other than a small or medium-scale corporation specified by Cabinet Order (excluding one that falls under an excluded business operator prescribed in Article 42-4, paragraph (19), item (viii) or a group tax sharing excluded business operator prescribed in item (viii)-2 of that paragraph; referred to in the following paragraph as a "small or medium-scale corporation"), limited to the case where it carries out the acquisition, etc. of that equipment pertaining to a new establishment or expansion), if the corporation puts the equipment for which it carried out the acquisition, etc. to use for the corporation's hotel business within those areas (limited to the case specified by Cabinet Order as a case that contributes to the promotion of those areas), the depreciation limit for the buildings and their associated facilities specified by Cabinet Order among those constituting that equipment (excluding those subject to the provisions of the preceding paragraph and those acquired through a lease transaction without transfer of ownership; hereinafter referred to in this paragraph as "hotel business buildings, etc.") for the business year that includes the day on which it was put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for those hotel business buildings, etc. and the special depreciation limit (meaning the amount equivalent to 8 percent of the acquisition cost of those hotel business buildings, etc. (where the total acquisition cost of those constituting a single unit of production or similar equipment exceeds 1 billion yen, the amount calculated by multiplying 1 billion yen by the ratio of the acquisition cost of those hotel business buildings, etc. to the total acquisition cost of the hotel business buildings, etc. constituting that single unit of production or similar equipment)).
machine translation, not official
**第三項** 青色申告書を提出する法人が、平成二十五年四月一日（次の表の第一号の上欄に掲げる地区にあつては、令和三年四月一日）から令和九年三月三十一日までの期間のうち政令で定める期間内に、同表の各号の上欄に掲げる地区内において当該各号の中欄に掲げる事業の用に供する当該各号の下欄に掲げる設備の取得等をする場合（中小規模法人以外の法人にあつては、新設又は増設に係る当該設備の取得等をする場合に限る。）において、その取得等をした設備（前二項又は同表の他の号の規定の適用を受けるものを除く。）を当該地区内において当該法人の当該各号の中欄に掲げる事業の用に供したとき（当該地区の産業の振興に資する場合として政令で定める場合に限る。）は、その用に供した日（以下この項において「供用日」という。）以後五年以内の日を含む各事業年度の当該設備を構成するもののうち機械及び装置、建物及びその附属設備並びに構築物（所有権移転外リース取引により取得したものを除く。以下この項及び次項において「産業振興機械等」という。）の償却限度額は、供用日以後五年以内（同項において「供用期間」という。）でその用に供している期間に限り、法人税法第三十一条第一項又は第二項の規定（第五十二条の二の規定の適用を受ける場合には、同条の規定を含む。）にかかわらず、当該産業振興機械等の普通償却限度額（第五十二条の二の規定の適用を受ける場合には、同条第一項又は第四項に規定する政令で定める金額）と特別償却限度額（当該普通償却限度額の百分の三十二（建物及びその附属設備並びに構築物については、百分の四十八）に相当する金額をいう。）との合計額（第五十二条の二の規定の適用を受ける場合には、同条第一項に規定する特別償却不足額又は同条第四項に規定する合併等特別償却不足額に相当する金額を加算した金額）とする。
地区 事業 設備
一 過疎地域の持続的発展の支援に関する特別措置法第二条第一項に規定する過疎地域のうち政令で定める地域及びこれに準ずる地域として政令で定める地域のうち、産業の振興のための取組が積極的に促進されるものとして政令で定める地区 製造業その他の政令で定める事業 当該地区内において営む当該事業の用に供される設備で政令で定める規模のもの
二 半島振興法第二条第一項の規定により半島振興対策実施地域として指定された地区のうち、産業の振興のための取組が積極的に促進されるものとして政令で定める地区（前号の上欄に掲げる地区に該当する地区を除く。） 製造業その他の政令で定める事業 当該政令で定める地区内において営む当該事業の用に供される設備で政令で定める規模のもの
三 離島振興法第二条第一項の規定により離島振興対策実施地域として指定された地区のうち、産業の振興のための取組が積極的に促進されるものとして政令で定める地区（第一号の上欄に掲げる地区に該当する地区を除く。） 製造業その他の政令で定める事業 当該政令で定める地区内において営む当該事業の用に供される設備で政令で定める規模のもの
art-45/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-45/par-3 · https://japanlaw.org/l/332AC0000000026/art-45/par-3
Where a corporation that files a blue return carries out, during the period specified by Cabinet Order within the period from April 1, 2013 (for the districts listed in the left-hand column of item (i) of the following table, April 1, 2021) to March 31, 2027, within a district listed in the left-hand column of an item of that table, the acquisition, etc. of equipment listed in the right-hand column of that item to be used for the business listed in the middle column of that item (for a corporation other than a small or medium-scale corporation, limited to the case where it carries out the acquisition, etc. of that equipment pertaining to a new establishment or expansion), if the corporation puts the equipment for which it carried out the acquisition, etc. (excluding that subject to the provisions of the preceding two paragraphs or of another item of that table) to use for the corporation's business listed in the middle column of that item within that district (limited to the case specified by Cabinet Order as a case that contributes to the promotion of industry in that district), the depreciation limit for the machinery and equipment, buildings and their associated facilities, and structures among those constituting that equipment (excluding those acquired through a lease transaction without transfer of ownership; hereinafter referred to in this paragraph and the following paragraph as "industrial promotion machinery, etc.") for each business year that includes a day within five years from the day on which it was put to that use (hereinafter referred to in this paragraph as the "date of commencement of use") is, limited to the period within five years from the date of commencement of use (referred to in the following paragraph as the "period of use") during which it is in that use, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act (where the provisions of Article 52-2 are applied, including the provisions of that Article), the sum of the ordinary depreciation limit for that industrial promotion machinery, etc. (where the provisions of Article 52-2 are applied, the amount specified by Cabinet Order prescribed in paragraph (1) or paragraph (4) of that Article) and the special depreciation limit (meaning the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 48 percent) of that ordinary depreciation limit) (where the provisions of Article 52-2 are applied, the amount obtained by adding the amount equivalent to the special depreciation shortfall prescribed in paragraph (1) of that Article or the special depreciation shortfall in a merger, etc. prescribed in paragraph (4) of that Article).
District Business Equipment
(i) Districts specified by Cabinet Order, among the areas specified by Cabinet Order within the depopulated areas prescribed in Article 2, paragraph (1) of the Act on Special Measures for Supporting the Sustainable Development of Depopulated Areas and the areas specified by Cabinet Order as equivalent thereto, as those in which efforts for the promotion of industry are to be actively promoted Manufacturing and other businesses specified by Cabinet Order Equipment of a scale specified by Cabinet Order to be used for that business operated within that district
(ii) Districts specified by Cabinet Order, among the districts designated as peninsula development implementation areas pursuant to the provisions of Article 2, paragraph (1) of the Peninsular Areas Development Act, as those in which efforts for the promotion of industry are to be actively promoted (excluding districts that fall under the districts listed in the left-hand column of the preceding item) Manufacturing and other businesses specified by Cabinet Order Equipment of a scale specified by Cabinet Order to be used for that business operated within that district specified by Cabinet Order
(iii) Districts specified by Cabinet Order, among the districts designated as remote island development implementation areas pursuant to the provisions of Article 2, paragraph (1) of the Remote Islands Development Act, as those in which efforts for the promotion of industry are to be actively promoted (excluding districts that fall under the districts listed in the left-hand column of item (i)) Manufacturing and other businesses specified by Cabinet Order Equipment of a scale specified by Cabinet Order to be used for that business operated within that district specified by Cabinet Order
machine translation, not official
**第四項** 青色申告書を提出する法人が、適格合併、適格分割、適格現物出資又は適格現物分配（以下この項において「適格合併等」という。）により前項の規定の適用を受けている産業振興機械等の移転を受け、これを当該法人の同項の表の各号の中欄に掲げる事業（当該適格合併等に係る被合併法人、分割法人、現物出資法人又は現物分配法人が当該産業振興機械等をその用に供していた事業と同一の事業に限る。）の用に供した場合には、当該移転を受けた法人が同項の供用日に当該産業振興機械等の取得等をして、これを当該供用日に当該法人の当該各号の中欄に掲げる事業の用に供したものとみなして、同項の規定を適用する。この場合において、同項に規定するその用に供している期間は、当該移転の日から供用期間の末日までの期間内で当該法人自らがその用に供している期間とする。
art-45/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-45/par-4 · https://japanlaw.org/l/332AC0000000026/art-45/par-4
Where a corporation that files a blue return receives, through a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution (hereinafter referred to in this paragraph as a "qualified merger, etc."), a transfer of industrial promotion machinery, etc. to which the provisions of the preceding paragraph are being applied, and puts it to use for the corporation's business listed in the middle column of an item of the table in that paragraph (limited to the same business as the business for which the merged corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind pertaining to that qualified merger, etc. had put that industrial promotion machinery, etc. to use), the provisions of that paragraph apply by deeming that the corporation that received the transfer carried out the acquisition, etc. of that industrial promotion machinery, etc. on the date of commencement of use referred to in that paragraph and put it to use for the corporation's business listed in the middle column of that item on that date of commencement of use. In this case, the period during which it is in that use prescribed in that paragraph is the period, within the period from the day of that transfer to the last day of the period of use, during which that corporation itself has it in that use.
machine translation, not official
**第五項** 第四十三条第二項の規定は、第一項から第三項までの規定を適用する場合について準用する。
art-45/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-45/par-5 · https://japanlaw.org/l/332AC0000000026/art-45/par-5
The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of paragraphs (1) through (3) are applied.
machine translation, not official
**第六項** 前項に定めるもののほか、第二項から第四項までの規定の適用に関し必要な事項は、政令で定める。
art-45/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-45/par-6 · https://japanlaw.org/l/332AC0000000026/art-45/par-6
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (2) through (4) are specified by Cabinet Order.
machine translation, not official
### 第四十五条の二（医療用機器等の特別償却） — Special Depreciation of Medical Equipment, etc.
caption: machine translation, not official
art-45-2 · https://japanlaw.org/en/special-taxation-measures-act/art-45-2 · https://japanlaw.org/l/332AC0000000026/art-45-2
**第一項** 青色申告書を提出する法人で医療保健業を営むものが、昭和五十四年四月一日から令和九年三月三十一日までの間に、医療用の機械及び装置並びに器具及び備品（政令で定める規模のものに限る。）のうち、高度な医療の提供に資するもの若しくは先進的なものとして政令で定めるもの（以下この項において「医療用機器」という。）でその製作の後事業の用に供されたことのないものを取得し、又は医療用機器を製作して、これを当該法人の営む医療保健業の用に供した場合（所有権移転外リース取引により取得した当該医療用機器をその用に供した場合を除く。）には、その用に供した日を含む事業年度の当該医療用機器の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該医療用機器の普通償却限度額と特別償却限度額（当該医療用機器の取得価額の百分の十二に相当する金額をいう。）との合計額とする。
art-45-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-45-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-45-2/par-1
Where a corporation that files a blue return and that operates a medical and health care business acquires, during the period from April 1, 1979 to March 31, 2027, medical machinery and equipment and furniture and fixtures (limited to those of a scale specified by Cabinet Order) that are specified by Cabinet Order as contributing to the provision of advanced medical care or as being state-of-the-art (hereinafter referred to in this paragraph as "medical equipment") that have not been used for business since their manufacture, or manufactures medical equipment, and puts it to use for the medical and health care business operated by the corporation (excluding the case where the corporation puts to that use medical equipment acquired through a lease transaction without transfer of ownership), the depreciation limit for that medical equipment for the business year that includes the day on which it was put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for that medical equipment and the special depreciation limit (meaning the amount equivalent to 12 percent of the acquisition cost of that medical equipment).
machine translation, not official
**第二項** 青色申告書を提出する法人で医療保健業を営むものが、平成三十一年四月一日から令和九年三月三十一日までの間に、器具及び備品（医療用の機械及び装置を含む。）並びにソフトウエア（政令で定める規模のものに限る。）のうち、医療法第三十条の三第一項に規定する医療提供体制の確保に必要な医師その他の医療従事者の勤務時間の短縮その他の医療従事者の確保に資する措置を講ずるために必要なものとして政令で定めるもの（前項の規定の適用を受けるものを除く。以下この項において「勤務時間短縮用設備等」という。）でその製作の後事業の用に供されたことのないものを取得し、又は勤務時間短縮用設備等を製作して、これを当該法人の営む医療保健業の用に供した場合（所有権移転外リース取引により取得した当該勤務時間短縮用設備等をその用に供した場合を除く。）には、その用に供した日を含む事業年度の当該勤務時間短縮用設備等の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該勤務時間短縮用設備等の普通償却限度額と特別償却限度額（当該勤務時間短縮用設備等の取得価額の百分の十五に相当する金額をいう。）との合計額とする。
art-45-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-45-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-45-2/par-2
Where a corporation that files a blue return and that operates a medical and health care business acquires, during the period from April 1, 2019 to March 31, 2027, furniture and fixtures (including medical machinery and equipment) and software (limited to those of a scale specified by Cabinet Order) that are specified by Cabinet Order as necessary for taking measures that contribute to securing medical professionals, such as shortening the working hours of physicians and other medical professionals necessary for securing the medical care provision system prescribed in Article 30-3, paragraph (1) of the Medical Care Act (excluding those subject to the provisions of the preceding paragraph; hereinafter referred to in this paragraph as "equipment for shortening working hours, etc.") that have not been used for business since their manufacture, or manufactures equipment for shortening working hours, etc., and puts it to use for the medical and health care business operated by the corporation (excluding the case where the corporation puts to that use equipment for shortening working hours, etc. acquired through a lease transaction without transfer of ownership), the depreciation limit for that equipment for shortening working hours, etc. for the business year that includes the day on which it was put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for that equipment for shortening working hours, etc. and the special depreciation limit (meaning the amount equivalent to 15 percent of the acquisition cost of that equipment for shortening working hours, etc.).
machine translation, not official
**第三項** 青色申告書を提出する法人で医療保健業を営むものが、平成三十一年四月一日から令和九年三月三十一日までの間に、医療法第三十条の四第一項に規定する医療計画に係る同法第三十条の十四第一項に規定する構想区域等（以下この項において「構想区域等」という。）内において、病院用又は診療所用の建物及びその附属設備のうち当該構想区域等に係る同条第一項の協議の場における協議に基づく病床の機能（同法第三十条の三第二項第六号に規定する病床の機能をいう。）の分化及び連携の推進に係るものとして政令で定めるもの（以下この項において「構想適合病院用建物等」という。）の取得等（取得又は建設をいい、改修（増築、改築、修繕又は模様替をいう。）のための工事による取得又は建設を含む。）をして、これを当該法人の営む医療保健業の用に供した場合（所有権移転外リース取引により取得した当該構想適合病院用建物等をその用に供した場合を除く。）には、その用に供した日を含む事業年度の当該構想適合病院用建物等の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該構想適合病院用建物等の普通償却限度額と特別償却限度額（当該構想適合病院用建物等の取得価額の百分の八に相当する金額をいう。）との合計額とする。
art-45-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-45-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-45-2/par-3
Where a corporation that files a blue return and that operates a medical and health care business carries out, during the period from April 1, 2019 to March 31, 2027, within a regional vision area, etc. prescribed in Article 30-14, paragraph (1) of the Medical Care Act pertaining to the medical care plan prescribed in Article 30-4, paragraph (1) of that Act (hereinafter referred to in this paragraph as a "regional vision area, etc."), the acquisition, etc. (meaning acquisition or construction, and including acquisition or construction through work for renovation (meaning extension, reconstruction, repair or remodeling)) of buildings for hospitals or clinics and their associated facilities that are specified by Cabinet Order as pertaining to the promotion of the differentiation and coordination of the functions of hospital beds (meaning the functions of hospital beds prescribed in Article 30-3, paragraph (2), item (vi) of that Act) based on consultations at the forum for consultation referred to in Article 30-14, paragraph (1) of that Act pertaining to that regional vision area, etc. (hereinafter referred to in this paragraph as "hospital buildings, etc. conforming to the regional vision"), and puts them to use for the medical and health care business operated by the corporation (excluding the case where the corporation puts to that use hospital buildings, etc. conforming to the regional vision acquired through a lease transaction without transfer of ownership), the depreciation limit for those hospital buildings, etc. conforming to the regional vision for the business year that includes the day on which they were put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for those hospital buildings, etc. conforming to the regional vision and the special depreciation limit (meaning the amount equivalent to 8 percent of the acquisition cost of those hospital buildings, etc. conforming to the regional vision).
machine translation, not official
**第四項** 第四十三条第二項の規定は、前三項の規定を適用する場合について準用する。
art-45-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-45-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-45-2/par-4
The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of the preceding three paragraphs are applied.
machine translation, not official
### 第四十六条（輸出事業用資産の割増償却） — Extra Depreciation of Export Business Assets
caption: machine translation, not official
art-46 · https://japanlaw.org/en/special-taxation-measures-act/art-46 · https://japanlaw.org/l/332AC0000000026/art-46
**第一項** 青色申告書を提出する法人で農林水産物及び食品の輸出の促進に関する法律第三十八条第一項に規定する認定輸出事業者であるものが、農林水産物及び食品の輸出の促進に関する法律等の一部を改正する法律（令和四年法律第四十九号）の施行の日から令和十年三月三十一日までの間に、当該法人の認定輸出事業計画（同条第二項に規定する認定輸出事業計画をいう。）に記載された農林水産物及び食品の輸出の促進に関する法律第三十七条第三項に規定する施設に該当する機械及び装置、建物及びその附属設備並びに構築物のうち、同法第二条第一項に規定する農林水産物若しくは同条第二項に規定する食品の生産、製造、加工若しくは流通の合理化、高度化その他の改善に資するものとして政令で定めるもの（開発研究（新たな製品の製造又は新たな技術の発明に係る試験研究として政令で定めるものをいう。）の用に供されるものを除く。以下この項及び次項において「輸出事業用資産」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は輸出事業用資産を製作し、若しくは建設して、これを当該法人の輸出事業（同法第三十七条第一項に規定する輸出事業をいう。以下この項及び次項において同じ。）の用に供した場合（所有権移転外リース取引により取得した当該輸出事業用資産をその用に供した場合を除く。）には、その用に供した日（以下この項において「供用日」という。）以後五年以内の日を含む各事業年度（当該輸出事業用資産を輸出事業の用に供していることにつき財務省令で定めるところにより証明がされた事業年度に限る。）の当該輸出事業用資産の償却限度額は、供用日以後五年以内（当該認定輸出事業計画について同法第三十八条第二項の規定による認定の取消しがあつた場合には、供用日からその認定の取消しがあつた日までの期間。次項において「供用期間」という。）でその用に供している期間に限り、法人税法第三十一条第一項又は第二項の規定（第五十二条の二の規定の適用を受ける場合には、同条の規定を含む。）にかかわらず、当該輸出事業用資産の普通償却限度額（第五十二条の二の規定の適用を受ける場合には、同条第一項又は第四項に規定する政令で定める金額）と特別償却限度額（当該普通償却限度額の百分の三十（建物及びその附属設備並びに構築物については、百分の三十五）に相当する金額をいう。）との合計額（第五十二条の二の規定の適用を受ける場合には、同条第一項に規定する特別償却不足額又は同条第四項に規定する合併等特別償却不足額に相当する金額を加算した金額）とする。
art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/art-46/par-1
Where a corporation that files a blue return and that is a certified export business operator prescribed in Article 38, paragraph (1) of the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food acquires, during the period from the date of enforcement of the Act Partially Amending the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food, etc. (Act No. 49 of 2022) to March 31, 2028, machinery and equipment, buildings and their associated facilities, and structures that fall under the facilities prescribed in Article 37, paragraph (3) of the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food stated in the corporation's certified export business plan (meaning the certified export business plan prescribed in paragraph (2) of that Article), which are specified by Cabinet Order as contributing to the rationalization, upgrading or other improvement of the production, manufacture, processing or distribution of agricultural, forestry and fishery products prescribed in Article 2, paragraph (1) of that Act or food prescribed in paragraph (2) of that Article (excluding those used for development research (meaning experimental research specified by Cabinet Order as pertaining to the manufacture of new products or the invention of new technology); hereinafter referred to in this paragraph and the following paragraph as "export business assets"), that have not been used for business since their manufacture or construction, or manufactures or constructs export business assets, and puts them to use for the corporation's export business (meaning the export business prescribed in Article 37, paragraph (1) of that Act; hereinafter the same applies in this paragraph and the following paragraph) (excluding the case where the corporation puts to that use export business assets acquired through a lease transaction without transfer of ownership), the depreciation limit for those export business assets for each business year that includes a day within five years from the day on which they were put to that use (hereinafter referred to in this paragraph as the "date of commencement of use") (limited to the business years for which it has been certified, as specified by Order of the Ministry of Finance, that those export business assets are being used for the export business) is, limited to the period within five years from the date of commencement of use (where the certification of that certified export business plan has been revoked pursuant to the provisions of Article 38, paragraph (2) of that Act, the period from the date of commencement of use to the day on which the certification was revoked; referred to in the following paragraph as the "period of use") during which they are in that use, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act (where the provisions of Article 52-2 are applied, including the provisions of that Article), the sum of the ordinary depreciation limit for those export business assets (where the provisions of Article 52-2 are applied, the amount specified by Cabinet Order prescribed in paragraph (1) or paragraph (4) of that Article) and the special depreciation limit (meaning the amount equivalent to 30 percent (for buildings and their associated facilities and structures, 35 percent) of that ordinary depreciation limit) (where the provisions of Article 52-2 are applied, the amount obtained by adding the amount equivalent to the special depreciation shortfall prescribed in paragraph (1) of that Article or the special depreciation shortfall in a merger, etc. prescribed in paragraph (4) of that Article).
machine translation, not official
**第二項** 青色申告書を提出する法人が、適格合併（法人を設立するものを除く。）により前項の規定の適用を受けている輸出事業用資産の移転を受け、これを当該法人の輸出事業の用に供した場合には、当該移転を受けた法人が同項の供用日に当該輸出事業用資産を取得し、又は製作し、若しくは建設して、これを当該供用日に当該法人の輸出事業の用に供したものとみなして、同項の規定を適用する。この場合において、同項に規定するその用に供している期間は、当該移転の日から供用期間の末日までの期間内で当該法人自らがその用に供している期間とする。
art-46/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/art-46/par-2
Where a corporation that files a blue return receives, through a qualified merger (excluding one that establishes a corporation), a transfer of export business assets to which the provisions of the preceding paragraph are being applied, and puts them to use for the corporation's export business, the provisions of that paragraph apply by deeming that the corporation that received the transfer acquired, manufactured or constructed those export business assets on the date of commencement of use referred to in that paragraph and put them to use for the corporation's export business on that date of commencement of use. In this case, the period during which they are in that use prescribed in that paragraph is the period, within the period from the day of that transfer to the last day of the period of use, during which that corporation itself has them in that use.
machine translation, not official
**第三項** 第四十三条第二項の規定は、第一項の規定を適用する場合について準用する。
art-46/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-46/par-3 · https://japanlaw.org/l/332AC0000000026/art-46/par-3
The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
**第四項** 前項に定めるもののほか、第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-46/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-46/par-4 · https://japanlaw.org/l/332AC0000000026/art-46/par-4
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.
machine translation, not official
### 第四十七条（特定都市再生建築物の割増償却） — Extra Depreciation of Specified Urban Renaissance Buildings
caption: machine translation, not official
art-47 · https://japanlaw.org/en/special-taxation-measures-act/art-47 · https://japanlaw.org/l/332AC0000000026/art-47
**第一項** 青色申告書を提出する法人が、昭和六十年四月一日から令和十一年三月三十一日までの間に、特定都市再生建築物で新築されたものを取得し、又は特定都市再生建築物を新築して、これを当該法人の事業の用に供した場合（所有権移転外リース取引により取得した当該特定都市再生建築物をその用に供した場合を除く。）には、その用に供した日（以下この項において「供用日」という。）以後五年以内の日を含む各事業年度の当該特定都市再生建築物の償却限度額は、供用日以後五年以内（次項において「供用期間」という。）でその用に供している期間に限り、法人税法第三十一条第一項又は第二項の規定（第五十二条の二の規定の適用を受ける場合には、同条の規定を含む。）にかかわらず、当該特定都市再生建築物の普通償却限度額（第五十二条の二の規定の適用を受ける場合には、同条第一項又は第四項に規定する政令で定める金額）と特別償却限度額（当該普通償却限度額の百分の二十五（第三項第一号に掲げる地域内において整備される建築物に係るものについては、百分の五十）に相当する金額をいう。）との合計額（第五十二条の二の規定の適用を受ける場合には、同条第一項に規定する特別償却不足額又は同条第四項に規定する合併等特別償却不足額に相当する金額を加算した金額）とする。
art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/art-47/par-1
Where a corporation that files a blue return acquires, during the period from April 1, 1985 to March 31, 2029, a newly built specified urban renaissance building, or newly builds a specified urban renaissance building, and puts it to use for the corporation's business (excluding the case where the corporation puts to that use the specified urban renaissance building acquired through a lease transaction without transfer of ownership), the depreciation limit for that specified urban renaissance building for each business year that includes a day within five years from the day on which it was put to that use (hereinafter referred to in this paragraph as the "date of commencement of use") is, limited to the period within five years from the date of commencement of use (referred to in the following paragraph as the "period of use") during which it is in that use, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act (where the provisions of Article 52-2 are applied, including the provisions of that Article), the sum of the ordinary depreciation limit for that specified urban renaissance building (where the provisions of Article 52-2 are applied, the amount specified by Cabinet Order prescribed in paragraph (1) or paragraph (4) of that Article) and the special depreciation limit (meaning the amount equivalent to 25 percent (for that pertaining to buildings developed within the area listed in paragraph (3), item (i), 50 percent) of that ordinary depreciation limit) (where the provisions of Article 52-2 are applied, the amount obtained by adding the amount equivalent to the special depreciation shortfall prescribed in paragraph (1) of that Article or the special depreciation shortfall in a merger, etc. prescribed in paragraph (4) of that Article).
machine translation, not official
**第二項** 青色申告書を提出する法人が、適格合併、適格分割、適格現物出資又は適格現物分配（以下この項において「適格合併等」という。）により前項の規定の適用を受けている特定都市再生建築物の移転を受け、これを当該法人の事業（当該適格合併等に係る被合併法人、分割法人、現物出資法人又は現物分配法人が当該特定都市再生建築物をその用に供していた事業と同一の事業に限る。）の用に供した場合には、当該移転を受けた法人が同項の供用日に当該特定都市再生建築物を取得し、又は新築して、これを当該供用日に当該法人の事業の用に供したものとみなして、同項の規定を適用する。この場合において、同項に規定するその用に供している期間は、当該移転の日から供用期間の末日までの期間内で当該法人自らがその用に供している期間とする。
art-47/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/art-47/par-2
Where a corporation that files a blue return receives, through a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution (hereinafter referred to in this paragraph as a "qualified merger, etc."), a transfer of a specified urban renaissance building to which the provisions of the preceding paragraph are being applied, and puts it to use for the corporation's business (limited to the same business as the business for which the merged corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind pertaining to that qualified merger, etc. had put that specified urban renaissance building to use), the provisions of that paragraph apply by deeming that the corporation that received the transfer acquired or newly built that specified urban renaissance building on the date of commencement of use referred to in that paragraph and put it to use for the corporation's business on that date of commencement of use. In this case, the period during which it is in that use prescribed in that paragraph is the period, within the period from the day of that transfer to the last day of the period of use, during which that corporation itself has it in that use.
machine translation, not official
**第三項** 前二項に規定する特定都市再生建築物とは、次に掲げる地域内において、都市再生特別措置法第二十五条に規定する認定計画（第一号に掲げる地域については同法第十九条の二第十一項の規定により公表された同法第十九条の十第二項に規定する整備計画及び国家戦略特別区域法第二十五条第一項の認定を受けた同項に規定する国家戦略民間都市再生事業を定めた同項の区域計画を、第二号に掲げる地域については当該区域計画を、それぞれ含む。）に基づいて行われる都市再生特別措置法第二十条第一項に規定する都市再生事業（政令で定める要件を満たすものに限る。）により整備される建築物で政令で定めるものに係る建物及びその附属設備をいう。
art-47/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-47/par-3 · https://japanlaw.org/l/332AC0000000026/art-47/par-3
The specified urban renaissance building prescribed in the preceding two paragraphs means a building and its associated facilities pertaining to buildings specified by Cabinet Order that are developed, within any of the following areas, through an urban reconstruction project prescribed in Article 20, paragraph (1) of the Act on Special Measures concerning Urban Reconstruction (limited to one that meets the requirements specified by Cabinet Order) carried out based on a certified plan prescribed in Article 25 of the Act on Special Measures concerning Urban Reconstruction (including, for the area listed in item (i), the development plan prescribed in Article 19-10, paragraph (2) of that Act published pursuant to the provisions of Article 19-2, paragraph (11) of that Act and the area plan prescribed in Article 25, paragraph (1) of the National Strategic Special Zones Act that specifies a national strategic private urban renaissance project prescribed in that paragraph for which the certification under that paragraph has been obtained, and, for the area listed in item (ii), that area plan).
machine translation, not official
**一** 都市再生特別措置法第二条第五項に規定する特定都市再生緊急整備地域
art-47/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-47/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-47/par-3/item-1
the specified urgent urban renewal area prescribed in Article 2, paragraph (5) of the Act on Special Measures concerning Urban Reconstruction;
machine translation, not official
**二** 都市再生特別措置法第二条第三項に規定する都市再生緊急整備地域（前号に掲げる地域に該当するものを除く。）
art-47/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-47/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-47/par-3/item-2
the urgent urban renewal area prescribed in Article 2, paragraph (3) of the Act on Special Measures concerning Urban Reconstruction (excluding that which falls under the area listed in the preceding item).
machine translation, not official
**第四項** 第四十三条第二項の規定は、第一項の規定を適用する場合について準用する。
art-47/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-47/par-4 · https://japanlaw.org/l/332AC0000000026/art-47/par-4
The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
**第五項** 前項に定めるもののほか、第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-47/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-47/par-5 · https://japanlaw.org/l/332AC0000000026/art-47/par-5
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.
machine translation, not official
### 第四十八条から第五十二条まで 〔削除 / repealed〕
art-48-to-52 · https://japanlaw.org/en/special-taxation-measures-act/art-48-to-52 · https://japanlaw.org/l/332AC0000000026/art-48-to-52
**第一項** 削除
art-48-to-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-48-to-52/par-1 · https://japanlaw.org/l/332AC0000000026/art-48-to-52/par-1
no English for this paragraph
### 第五十二条の二（特別償却不足額がある場合の償却限度額の計算の特例） — Special Provisions on the Calculation of the Depreciation Limit Where There Is a Special Depreciation Shortfall
caption: machine translation, not official
art-52-2 · https://japanlaw.org/en/special-taxation-measures-act/art-52-2 · https://japanlaw.org/l/332AC0000000026/art-52-2
**第一項** 法人の有する減価償却資産で第四十二条の六第一項、第四十二条の十第一項、第四十二条の十一第一項、第四十二条の十一の二第一項、第四十二条の十二第一項、第四十二条の十二の四第一項、第四十二条の十二の六第一項、第四十二条の十二の七第一項若しくは第四十三条から第四十七条までの規定又は減価償却資産に関する特例を定めている規定として政令で定める規定（次項において「特別償却に関する規定」という。）の適用を受けたものにつき当該事業年度において特別償却不足額がある場合には、当該資産に係る当該事業年度の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該資産の普通償却限度額として政令で定める金額に当該資産に係る特別償却不足額を加算した金額とする。
art-52-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-1
Where, in the relevant business year, there is a special depreciation shortfall for a depreciable asset held by a corporation to which the provisions of Article 42-6, paragraph (1), Article 42-10, paragraph (1), Article 42-11, paragraph (1), Article 42-11-2, paragraph (1), Article 42-12, paragraph (1), Article 42-12-4, paragraph (1), Article 42-12-6, paragraph (1), Article 42-12-7, paragraph (1) or Articles 43 through 47, or the provisions specified by Cabinet Order as provisions that prescribe special provisions on depreciable assets (referred to in the following paragraph as the "special depreciation provisions"), have been applied, the depreciation limit for that asset for that business year is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the amount obtained by adding the special depreciation shortfall pertaining to that asset to the amount specified by Cabinet Order as the ordinary depreciation limit for that asset.
machine translation, not official
**第二項** 前項に規定する特別償却不足額とは、当該事業年度開始の日前一年以内に開始した各事業年度（当該事業年度まで連続して青色申告書の提出をしている場合の各事業年度に限る。）において生じた特別償却に関する規定に規定する減価償却資産（以下この条及び次条において「特別償却対象資産」という。）の特別償却限度額に係る不足額（当該法人の当該各事業年度における当該特別償却対象資産の償却費として損金の額に算入された金額が当該特別償却対象資産の特別償却に関する規定により計算される償却限度額（第四十五条第三項その他の政令で定める割増償却に関する規定の適用を受ける場合には、当該割増償却に関する規定に規定する普通償却限度額と特別償却限度額との合計額）に満たない場合のその差額のうち、当該特別償却限度額に達するまでの金額をいう。次項において同じ。）のうち、当該事業年度前の当該各事業年度の所得の金額の計算上損金の額に算入された金額以外の金額をいう。この場合において、特別償却対象資産が第四十三条の二の規定の適用を受けた減価償却資産であるときは、青色申告書以外の法人税法第二条第三十一号に規定する確定申告書は、青色申告書とみなす。
art-52-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-2
The special depreciation shortfall prescribed in the preceding paragraph means the shortfall pertaining to the special depreciation limit (meaning, where the amount included in deductible expenses as the depreciation allowance for the asset subject to special depreciation of the corporation in each of those business years is less than the depreciation limit calculated under the special depreciation provisions for that asset subject to special depreciation (where the provisions on extra depreciation specified by Cabinet Order, including Article 45, paragraph (3), are applied, the sum of the ordinary depreciation limit and the special depreciation limit prescribed in those provisions on extra depreciation), the portion of the difference up to the amount reaching that special depreciation limit; the same applies in the following paragraph) of the depreciable asset prescribed in the special depreciation provisions (hereinafter referred to in this Article and the following Article as an "asset subject to special depreciation") that arose in each business year that began within one year before the first day of the relevant business year (limited to each business year where the corporation has continuously filed blue returns up to the relevant business year), excluding the amount included in deductible expenses in calculating the amount of income for each of those business years before the relevant business year. In this case, where the asset subject to special depreciation is a depreciable asset to which the provisions of Article 43-2 have been applied, a final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act other than a blue return is deemed to be a blue return.
machine translation, not official
**第三項** 第一項の規定は、特別償却対象資産の特別償却限度額に係る不足額が生じた事業年度から当該事業年度の直前の事業年度までの各事業年度の法人税法第二条第三十一号に規定する確定申告書及び同項の規定の適用を受けようとする事業年度の確定申告書等に同項に規定する減価償却資産の償却限度額の計算に関する明細書の添付がない場合には、適用しない。
art-52-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-3
The provisions of paragraph (1) do not apply where the final returns prescribed in Article 2, item (xxxi) of the Corporation Tax Act for each business year from the business year in which the shortfall pertaining to the special depreciation limit of the asset subject to special depreciation arose to the business year immediately preceding the relevant business year, and the tax return, etc. for the business year for which the corporation seeks the application of the provisions of that paragraph, do not have attached to them a written statement concerning the calculation of the depreciation limit for the depreciable asset prescribed in that paragraph.
machine translation, not official
**第四項** 法人が適格合併、適格分割、適格現物出資又は適格現物分配（次項において「適格合併等」という。）により特別償却対象資産の移転を受けた場合において、当該特別償却対象資産につき当該移転を受けた日を含む事業年度において合併等特別償却不足額があるときは、当該特別償却対象資産に係る当該事業年度の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該特別償却対象資産の普通償却限度額として政令で定める金額に当該特別償却対象資産に係る合併等特別償却不足額を加算した金額とする。
art-52-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-4
Where a corporation receives a transfer of an asset subject to special depreciation through a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution (referred to in the following paragraph as a "qualified merger, etc."), if there is a special depreciation shortfall in a merger, etc. for that asset subject to special depreciation in the business year that includes the day on which it received that transfer, the depreciation limit for that asset subject to special depreciation for that business year is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the amount obtained by adding the special depreciation shortfall in a merger, etc. pertaining to that asset subject to special depreciation to the amount specified by Cabinet Order as the ordinary depreciation limit for that asset subject to special depreciation.
machine translation, not official
**第五項** 前項に規定する合併等特別償却不足額とは、適格合併等に係る被合併法人、分割法人、現物出資法人又は現物分配法人の当該適格合併等の日（適格合併にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。）を含む事業年度における特別償却対象資産の償却費として損金の額に算入された金額（当該特別償却対象資産が適格分割、適格現物出資又は適格現物分配（適格現物分配にあつては、残余財産の全部の分配を除く。）により移転を受けたものである場合には、法人税法第三十一条第二項に規定する期中損金経理額のうち損金の額に算入された金額）が当該特別償却対象資産の第一項に規定する特別償却に関する規定により計算される償却限度額（第四十五条第三項その他の政令で定める割増償却に関する規定の適用を受ける場合には、当該割増償却に関する規定に規定する普通償却限度額と特別償却限度額との合計額）に満たない場合のその差額のうち、当該特別償却対象資産の特別償却に関する規定に規定する特別償却限度額に達するまでの金額をいう。
art-52-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-5
The special depreciation shortfall in a merger, etc. prescribed in the preceding paragraph means, where the amount included in deductible expenses as the depreciation allowance for the asset subject to special depreciation in the business year of the merged corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind pertaining to a qualified merger, etc. that includes the day of that qualified merger, etc. (for a qualified merger, the day preceding the day of that qualified merger, and for a qualified in-kind distribution that constitutes a distribution of all residual assets, the day on which the residual assets pertaining to that qualified in-kind distribution are determined) (where that asset subject to special depreciation was transferred through a qualified company split, qualified capital contribution in kind or qualified in-kind distribution (for a qualified in-kind distribution, excluding a distribution of all residual assets), the amount included in deductible expenses out of the amount entered through accounting as an expense or loss during the period prescribed in Article 31, paragraph (2) of the Corporation Tax Act) is less than the depreciation limit calculated under the special depreciation provisions prescribed in paragraph (1) for that asset subject to special depreciation (where the provisions on extra depreciation specified by Cabinet Order, including Article 45, paragraph (3), are applied, the sum of the ordinary depreciation limit and the special depreciation limit prescribed in those provisions on extra depreciation), the portion of the difference up to the amount reaching the special depreciation limit prescribed in the special depreciation provisions for that asset subject to special depreciation.
machine translation, not official
**第六項** 第四項の規定は、同項の規定の適用を受けようとする事業年度の確定申告書等に特別償却対象資産の償却限度額及び同項に規定する合併等特別償却不足額の計算に関する明細書の添付がない場合には、適用しない。
art-52-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-6
The provisions of paragraph (4) do not apply where the tax return, etc. for the business year for which the corporation seeks the application of the provisions of that paragraph does not have attached to it a written statement concerning the calculation of the depreciation limit for the asset subject to special depreciation and the special depreciation shortfall in a merger, etc. prescribed in that paragraph.
machine translation, not official
**第七項** 第三項及び前項に定めるもののほか、第一項及び第四項の規定の適用に関し必要な事項は、政令で定める。
art-52-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-7
Beyond what is provided for in paragraph (3) and the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) and paragraph (4) are specified by Cabinet Order.
machine translation, not official
### 第五十二条の三（準備金方式による特別償却） — Special Depreciation by the Reserve Method
caption: machine translation, not official
art-52-3 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3 · https://japanlaw.org/l/332AC0000000026/art-52-3
**第一項** 法人で前条第一項に規定する特別償却に関する規定（以下この項及び第十一項において「特別償却に関する規定」という。）の適用を受けることができるものが、その適用を受けようとする事業年度において、特別償却に関する規定の適用を受けることに代えて、各特別償却対象資産別に各特別償却に関する規定に規定する特別償却限度額以下の金額を損金経理の方法により特別償却準備金として積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特別償却準備金として積み立てたときを含む。）は、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-52-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-1
Where a corporation that may apply the special depreciation provisions prescribed in paragraph (1) of the preceding Article (hereinafter referred to in this paragraph and paragraph (11) as the "special depreciation provisions"), in the business year for which it seeks that application, in lieu of applying the special depreciation provisions, sets aside, for each asset subject to special depreciation, an amount not exceeding the special depreciation limit prescribed in the respective special depreciation provisions as a reserve for special depreciation through accounting as an expense or loss (including the case where it sets it aside as a reserve for special depreciation through the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第二項** 前項の規定により損金の額に算入された金額が同項の特別償却限度額に満たない場合において、法人が、同項の規定の適用を受けた事業年度終了の日の翌日以後一年以内に終了する各事業年度（当該各事業年度まで連続して青色申告書の提出をしている場合に限る。以下この項及び第十二項において「積立適用後年度」という。）において、各特別償却対象資産別にその満たない金額（その満たない金額のうちこの項の規定により既に損金の額に算入された金額（以下この項において「算入済金額」という。）があるときは、当該算入済金額を控除した金額）以下の金額を損金経理の方法により特別償却準備金として積み立てたとき（当該積立適用後年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特別償却準備金として積み立てた場合を含む。）は、その積み立てた金額は、当該積立適用後年度の所得の金額の計算上、損金の額に算入する。
art-52-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-2
Where the amount included in deductible expenses pursuant to the provisions of the preceding paragraph is less than the special depreciation limit referred to in that paragraph, if, in each business year that ends within one year after the day following the day of the end of the business year in which the provisions of that paragraph were applied (limited to the case where the corporation has continuously filed blue returns up to each of those business years; hereinafter referred to in this paragraph and paragraph (12) as a "business year after the reserve rule applied"), the corporation sets aside, for each asset subject to special depreciation, an amount not exceeding the amount of the shortfall (where any part of that shortfall has already been included in deductible expenses pursuant to the provisions of this paragraph (hereinafter referred to in this paragraph as the "amount already included in deductible expenses"), the amount obtained by deducting that amount already included in deductible expenses) as a reserve for special depreciation through accounting as an expense or loss (including the case where it sets it aside as a reserve for special depreciation through the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year after the reserve rule applied is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year after the reserve rule applied.
machine translation, not official
**第三項** 法人が、適格合併、適格分割、適格現物出資又は適格現物分配（以下この項及び第六項において「適格合併等」という。）により移転を受けた特別償却対象資産について、当該移転を受けた日を含む事業年度において合併等特別償却準備金積立不足額（当該適格合併等に係る被合併法人、分割法人、現物出資法人又は現物分配法人が当該適格合併等の日（適格合併にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。）を含む事業年度において第一項又は第十一項の規定により損金の額に算入された金額がこれらの規定の特別償却限度額に満たない場合のその満たない金額をいう。）がある場合において、各特別償却対象資産別に当該合併等特別償却準備金積立不足額以下の金額を損金経理の方法により特別償却準備金として積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特別償却準備金として積み立てた場合を含む。）は、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-52-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-3
Where a corporation, with regard to an asset subject to special depreciation for which it received a transfer through a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution (hereinafter referred to in this paragraph and paragraph (6) as a "qualified merger, etc."), has, in the business year that includes the day on which it received that transfer, a shortfall in the reserve for special depreciation in a merger, etc. (meaning, where the amount included in deductible expenses pursuant to the provisions of paragraph (1) or paragraph (11) in the business year of the merged corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind pertaining to that qualified merger, etc. that includes the day of that qualified merger, etc. (for a qualified merger, the day preceding the day of that qualified merger, and for a qualified in-kind distribution that constitutes a distribution of all residual assets, the day on which the residual assets pertaining to that qualified in-kind distribution are determined) is less than the special depreciation limit under those provisions, the amount of the shortfall), if it sets aside, for each asset subject to special depreciation, an amount not exceeding that shortfall in the reserve for special depreciation in a merger, etc. as a reserve for special depreciation through accounting as an expense or loss (including the case where it sets it aside as a reserve for special depreciation through the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第四項** 法人が第一項及び第二項又は第一項及び前項の規定の適用を受ける事業年度において、これらの規定に規定する方法により特別償却準備金として積み立てた金額が第四十五条第三項その他の政令で定める割増償却に関する規定に係るものであるときは、当該積み立てた金額のうち当該割増償却に関する規定に規定する特別償却限度額に達するまでの金額は、まず第一項の規定による積立てがあつたものとみなす。
art-52-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-4
Where, in a business year in which a corporation applies the provisions of paragraph (1) and paragraph (2) or the provisions of paragraph (1) and the preceding paragraph, the amount set aside as a reserve for special depreciation through the method prescribed in those provisions pertains to the provisions on extra depreciation specified by Cabinet Order, including Article 45, paragraph (3), the portion of the amount so set aside up to the special depreciation limit prescribed in those provisions on extra depreciation is deemed to have been set aside first under the provisions of paragraph (1).
machine translation, not official
**第五項** 第一項から第三項までの規定の適用を受けた法人の各事業年度終了の日において、前事業年度から繰り越された特別償却準備金の金額（その日までに次項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は前事業年度終了の日までにこの項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）がある場合には、当該特別償却準備金の金額については、その積み立てられた事業年度（以下この項及び次項において「積立事業年度」という。）別及び当該特別償却対象資産別に区分した各金額ごとに、当該区分した金額の積み立てられた積立事業年度の所得の金額の計算上第一項から第三項までの規定により損金の額に算入された金額に当該各事業年度の月数を乗じてこれを八十四（特別償却対象資産の法人税法の規定により定められている耐用年数が十年未満である場合には、六十と当該耐用年数に十二を乗じて得た数とのいずれか少ない数）で除して計算した金額（当該計算した金額が当該区分した金額を超える場合には、当該区分した金額）に相当する金額を、それぞれ、当該事業年度の所得の金額の計算上、益金の額に算入する。
art-52-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-5
Where, as of the day of the end of each business year of a corporation to which the provisions of paragraphs (1) through (3) have been applied, there is an amount of the reserve for special depreciation carried forward from the preceding business year (where there is an amount that has been, or has come to be required to be, included in gross profits pursuant to the provisions of the following paragraph by that day, or an amount included in gross profits pursuant to the provisions of this paragraph by the day of the end of the preceding business year, the amount obtained by deducting those amounts; hereinafter the same applies in this Article), then, for each of the amounts into which that amount of the reserve for special depreciation is divided by the business year in which it was set aside (hereinafter referred to in this paragraph and the following paragraph as the "business year of accumulation") and by asset subject to special depreciation, the amount equivalent to the amount calculated by multiplying the amount included in deductible expenses pursuant to the provisions of paragraphs (1) through (3) in calculating the amount of income for the business year of accumulation in which that divided amount was set aside by the number of months in that business year and dividing the result by 84 (where the useful life of the asset subject to special depreciation determined under the provisions of the Corporation Tax Act is less than 10 years, the lesser of 60 and the number obtained by multiplying that useful life by 12) (where the amount so calculated exceeds that divided amount, that divided amount) is included in gross profits in calculating the amount of income for that business year, respectively.
machine translation, not official
**第六項** 第一項から第三項までの規定の適用を受けた法人が次の各号に掲げる場合（適格合併等により特別償却対象資産を移転した場合を除く。）に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日を含む事業年度（第二号に掲げる場合にあつては、合併の日の前日又は法人税法第二条第十二号の五の二に規定する現物分配（残余財産の全部の分配に限る。第二号において「現物分配」という。）に係る当該残余財産の確定の日を含む事業年度）の所得の金額の計算上、益金の額に算入する。この場合において、第三号に掲げる場合にあつては、同号に規定する特別償却準備金の金額をその積み立てられた積立事業年度別に区分した各金額のうち、その積み立てられた積立事業年度が最も古いものから順次益金の額に算入されるものとする。
art-52-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-6
Where a corporation to which the provisions of paragraphs (1) through (3) have been applied comes to fall under any of the cases listed in the following items (excluding the case where it has transferred an asset subject to special depreciation through a qualified merger, etc.), the amount equivalent to the amount specified in each of those items is included in gross profits in calculating the amount of income for the business year that includes the day on which it came to fall under that case (in the case listed in item (ii), the business year that includes the day preceding the day of the merger or the day on which the residual assets pertaining to the distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act (limited to a distribution of all residual assets; referred to in item (ii) as a "distribution in kind") are determined). In this case, in the case listed in item (iii), out of the amounts into which the amount of the reserve for special depreciation prescribed in that item is divided by the business year of accumulation in which it was set aside, the amounts are to be included in gross profits in order beginning with the one whose business year of accumulation is the oldest.
machine translation, not official
**一** 当該特別償却準備金に係る特別償却対象資産を有しないこととなつた場合（次号に該当する場合を除く。） その有しなくなつた日における当該特別償却対象資産に係る特別償却準備金の金額
art-52-3/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-6/item-1
where the corporation has ceased to hold the asset subject to special depreciation pertaining to that reserve for special depreciation (excluding the case falling under the following item): the amount of the reserve for special depreciation pertaining to that asset subject to special depreciation as of the day on which it ceased to hold it;
machine translation, not official
**二** 合併又は現物分配により合併法人又は被現物分配法人に特別償却対象資産を移転した場合 その合併の直前又は当該現物分配に係る残余財産の確定の時における当該特別償却対象資産に係る特別償却準備金の金額
art-52-3/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-6/item-2
where the corporation has transferred an asset subject to special depreciation to a merging corporation or a corporation receiving a distribution in kind through a merger or distribution in kind: the amount of the reserve for special depreciation pertaining to that asset subject to special depreciation immediately before that merger or at the time when the residual assets pertaining to that distribution in kind are determined;
machine translation, not official
**三** 前項及び前二号の場合以外の場合において特別償却対象資産に係る特別償却準備金の金額を取り崩した場合 その取り崩した日における当該特別償却対象資産に係る特別償却準備金の金額のうちその取り崩した金額に相当する金額
art-52-3/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-6/item-3
where, in a case other than the cases referred to in the preceding paragraph and the preceding two items, the corporation has reversed the amount of the reserve for special depreciation pertaining to an asset subject to special depreciation: the amount equivalent to the amount so reversed, out of the amount of the reserve for special depreciation pertaining to that asset subject to special depreciation as of the day on which it reversed it.
machine translation, not official
**第七項** 第五項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-52-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-7
The number of months referred to in paragraph (5) is calculated according to the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
**第八項** 第一項の規定は、同項の規定の適用を受けようとする事業年度の確定申告書等に特別償却準備金として積み立てた金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその積み立てた金額の計算に関する明細書の添付がある場合に限り、適用する。
art-52-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-8
The provisions of paragraph (1) apply only where the tax return, etc. for the business year for which the corporation seeks the application of the provisions of that paragraph contains a statement in the return regarding the inclusion in deductible expenses of the amount set aside as a reserve for special depreciation, and that tax return, etc. has attached to it a written statement concerning the calculation of the amount so set aside.
machine translation, not official
**第九項** 第二項の規定は、第一項の規定の適用を受けた事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書に第二項に規定する満たない金額の明細書の添付があり、かつ、同項の規定の適用を受けようとする事業年度の確定申告書等に特別償却準備金として積み立てた金額の損金算入に関する申告の記載及びその積み立てた金額の計算に関する明細書の添付がある場合に限り、適用する。
art-52-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-9
The provisions of paragraph (2) apply only where the final returns prescribed in Article 2, item (xxxi) of the Corporation Tax Act for the business year in which the provisions of paragraph (1) were applied and each subsequent business year have attached to them a written statement of the shortfall prescribed in paragraph (2), and the tax return, etc. for the business year for which the corporation seeks the application of the provisions of that paragraph contains a statement in the return regarding the inclusion in deductible expenses of the amount set aside as a reserve for special depreciation and has attached to it a written statement concerning the calculation of the amount so set aside.
machine translation, not official
**第十項** 第三項の規定は、同項の規定の適用を受けようとする事業年度の確定申告書等に特別償却準備金として積み立てた金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその積み立てた金額の計算に関する明細書及び同項に規定する合併等特別償却準備金積立不足額の計算に関する明細書の添付がある場合に限り、適用する。
art-52-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-10
The provisions of paragraph (3) apply only where the tax return, etc. for the business year for which the corporation seeks the application of the provisions of that paragraph contains a statement in the return regarding the inclusion in deductible expenses of the amount set aside as a reserve for special depreciation, and that tax return, etc. has attached to it a written statement concerning the calculation of the amount so set aside and a written statement concerning the calculation of the shortfall in the reserve for special depreciation in a merger, etc. prescribed in that paragraph.
machine translation, not official
**第十一項** 法人で特別償却に関する規定の適用を受けることができるものが、適格分割、適格現物出資又は適格現物分配（適格現物分配にあつては、残余財産の全部の分配を除く。以下この条において「適格分割等」という。）により分割承継法人、被現物出資法人又は被現物分配法人（次項において「分割承継法人等」という。）に特別償却対象資産を移転する場合において、当該特別償却に関する規定の適用を受けることに代えて、当該適格分割等の直前の時を当該事業年度終了の時として各特別償却対象資産別に当該特別償却に関する規定に規定する特別償却限度額以下の金額を特別償却準備金として積み立てたときは、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-52-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-11
Where a corporation that may apply the special depreciation provisions transfers an asset subject to special depreciation to a successor corporation in a company split, a corporation receiving a capital contribution in kind or a corporation receiving a distribution in kind (referred to in the following paragraph as a "successor corporation in a split, etc.") through a qualified company split, qualified capital contribution in kind or qualified in-kind distribution (for a qualified in-kind distribution, excluding a distribution of all residual assets; hereinafter referred to in this Article as a "qualified company split, etc."), if, in lieu of applying those special depreciation provisions, it sets aside, for each asset subject to special depreciation, an amount not exceeding the special depreciation limit prescribed in those special depreciation provisions as a reserve for special depreciation, treating the time immediately before that qualified company split, etc. as the end of the relevant business year, the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第十二項** 第一項の規定により損金の額に算入された金額が同項の特別償却限度額に満たない場合で、かつ、法人が、積立適用後年度において、適格分割等により分割承継法人等に特別償却対象資産を移転する場合には、当該適格分割等の直前の時を当該積立適用後年度終了の時として各特別償却対象資産別にその満たない金額（その満たない金額のうち第二項の規定により既に損金の額に算入された金額（以下この項において「算入済金額」という。）があるときは、当該算入済金額を控除した金額）以下の金額を特別償却準備金として積み立てたときは、その積み立てた金額は、当該積立適用後年度の所得の金額の計算上、損金の額に算入する。
art-52-3/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-12
Where the amount included in deductible expenses pursuant to the provisions of paragraph (1) is less than the special depreciation limit referred to in that paragraph, and a corporation transfers an asset subject to special depreciation to a successor corporation in a split, etc. through a qualified company split, etc. in a business year after the reserve rule applied, if the corporation, treating the time immediately before the qualified company split, etc. as the end of that business year after the reserve rule applied, sets aside as a reserve for special depreciation, for each asset subject to special depreciation, an amount not exceeding the shortfall (where any amount out of the shortfall has already been included in deductible expenses pursuant to the provisions of paragraph (2) (hereinafter referred to in this paragraph as the "amount already included in deductible expenses"), the amount obtained by deducting that amount already included in deductible expenses), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year after the reserve rule applied.
machine translation, not official
**第十三項** 法人が前二項の規定の適用を受ける事業年度において、特別償却準備金として積み立てた金額が第四十五条第三項その他の政令で定める割増償却に関する規定に係るものであるときは、当該積み立てた金額のうち当該割増償却に関する規定に規定する特別償却限度額に達するまでの金額は、まず第十一項の規定による積立てがあつたものとみなす。
art-52-3/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-13
Where, in a business year in which a corporation is subject to the provisions of the preceding two paragraphs, the amount set aside as a reserve for special depreciation pertains to Article 45, paragraph (3) or other provisions on extra depreciation specified by Cabinet Order, the portion of the amount so set aside up to the special depreciation limit prescribed in the provisions on that extra depreciation is deemed to have been set aside first pursuant to the provisions of paragraph (11).
machine translation, not official
**第十四項** 第十一項及び第十二項の規定は、これらの規定に規定する法人が適格分割等の日以後二月以内にこれらの規定の特別償却準備金の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
art-52-3/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-14
The provisions of paragraph (11) and paragraph (12) apply only where the corporation prescribed in those provisions has submitted, within two months after the date of the qualified company split, etc., a document stating the amount of the reserve for special depreciation referred to in those provisions and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over the place for tax payment.
machine translation, not official
**第十五項** 第一項から第三項までの特別償却準備金を積み立てている法人が適格合併により合併法人に特別償却対象資産を移転した場合には、その適格合併直前における特別償却準備金の金額は、当該合併法人に引き継ぐものとする。この場合において、その合併法人が引継ぎを受けた特別償却準備金の金額は、当該合併法人がその適格合併の日において有する第一項の特別償却準備金の金額とみなす。
art-52-3/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-15
Where a corporation that has set aside the reserve for special depreciation referred to in paragraphs (1) through (3) has transferred an asset subject to special depreciation to the merging corporation through a qualified merger, the amount of the reserve for special depreciation immediately before the qualified merger is to be succeeded to by that merging corporation. In this case, the amount of the reserve for special depreciation succeeded to by the merging corporation is deemed to be the amount of the reserve for special depreciation referred to in paragraph (1) held by that merging corporation as of the date of the qualified merger.
machine translation, not official
**第十六項** 前項の合併法人のその適格合併の日を含む事業年度に係る第五項の規定の適用については、前事業年度から繰り越された特別償却準備金の金額は、前項の規定により当該合併法人が有するものとみなされた特別償却準備金の金額を含むものとする。この場合において、当該合併法人が合併後存続する法人であるときは、その有するものとみなされた特別償却準備金の金額については、第五項中「当該各事業年度の月数」とあるのは、「当該適格合併の日から同日を含む事業年度終了の日までの期間の月数」とする。
art-52-3/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-16
With regard to the application of the provisions of paragraph (5) for the business year of the merging corporation referred to in the preceding paragraph that includes the date of the qualified merger, the amount of the reserve for special depreciation carried over from the preceding business year is to include the amount of the reserve for special depreciation deemed to be held by that merging corporation pursuant to the provisions of the preceding paragraph. In this case, where that merging corporation is a corporation that survives the merger, with regard to the amount of the reserve for special depreciation deemed to be held by it, the phrase "the number of months in each relevant business year" in paragraph (5) is deemed to be replaced with "the number of months in the period from the date of the qualified merger to the end of the business year that includes that date".
machine translation, not official
**第十七項** 第一項から第三項まで、第十一項又は第十二項の特別償却準備金を積み立てている法人が適格分割により分割承継法人に当該特別償却準備金に係る特別償却対象資産を移転した場合には、当該特別償却対象資産に係る特別償却準備金の金額は、当該分割承継法人に引き継ぐものとする。この場合において、その分割承継法人が引継ぎを受けた特別償却準備金の金額は、当該分割承継法人がその適格分割の日において有する第一項の特別償却準備金の金額とみなす。
art-52-3/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-17
Where a corporation that has set aside the reserve for special depreciation referred to in paragraphs (1) through (3), paragraph (11) or paragraph (12) has transferred an asset subject to special depreciation pertaining to that reserve for special depreciation to a successor corporation in a company split through a qualified company split, the amount of the reserve for special depreciation pertaining to that asset subject to special depreciation is to be succeeded to by that successor corporation in a company split. In this case, the amount of the reserve for special depreciation succeeded to by the successor corporation in a company split is deemed to be the amount of the reserve for special depreciation referred to in paragraph (1) held by that successor corporation in a company split as of the date of the qualified company split.
machine translation, not official
**第十八項** 前項の場合において、第一項から第三項までの特別償却準備金を積み立てている法人のその適格分割の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格分割の日の前日を当該事業年度終了の日とみなして、第五項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該適格分割の日を含む事業年度開始の日から当該適格分割の日の前日までの期間の月数」とする。
art-52-3/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-18
In the case referred to in the preceding paragraph, with regard to the business year of a corporation that has set aside the reserve for special depreciation referred to in paragraphs (1) through (3) that includes the date of the qualified company split (excluding that business year where that date is the first day of the business year of that corporation), the provisions of paragraph (5) apply by deeming the day before the date of the qualified company split to be the end of that business year. In this case, the phrase "the number of months in each relevant business year" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of the business year that includes the date of the qualified company split to the day before the date of the qualified company split".
machine translation, not official
**第十九項** 第十七項の分割承継法人のその適格分割の日を含む事業年度に係る第五項の規定の適用については、前事業年度から繰り越された特別償却準備金の金額は、第十七項の規定により当該分割承継法人が有するものとみなされた特別償却準備金の金額を含むものとする。この場合において、当該分割承継法人が当該適格分割により設立された法人でないときは、当該分割承継法人の有するものとみなされた特別償却準備金の金額については、第五項中「当該各事業年度の月数」とあるのは、「当該適格分割の日から同日を含む事業年度終了の日までの期間の月数」とする。
art-52-3/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-19 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-19
With regard to the application of the provisions of paragraph (5) for the business year of the successor corporation in a company split referred to in paragraph (17) that includes the date of the qualified company split, the amount of the reserve for special depreciation carried over from the preceding business year is to include the amount of the reserve for special depreciation deemed to be held by that successor corporation in a company split pursuant to the provisions of paragraph (17). In this case, where that successor corporation in a company split is not a corporation incorporated through that qualified company split, with regard to the amount of the reserve for special depreciation deemed to be held by it, the phrase "the number of months in each relevant business year" in paragraph (5) is deemed to be replaced with "the number of months in the period from the date of the qualified company split to the end of the business year that includes that date".
machine translation, not official
**第二十項** 第一項から第三項まで、第十一項又は第十二項の特別償却準備金を積み立てている法人が適格現物出資により被現物出資法人に当該特別償却準備金に係る特別償却対象資産を移転した場合には、当該特別償却対象資産に係る特別償却準備金の金額は、当該被現物出資法人に引き継ぐものとする。この場合において、その被現物出資法人が引継ぎを受けた特別償却準備金の金額は、当該被現物出資法人がその適格現物出資の日において有する第一項の特別償却準備金の金額とみなす。
art-52-3/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-20 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-20
Where a corporation that has set aside the reserve for special depreciation referred to in paragraphs (1) through (3), paragraph (11) or paragraph (12) has transferred an asset subject to special depreciation pertaining to that reserve for special depreciation to a corporation receiving a capital contribution in kind through a qualified capital contribution in kind, the amount of the reserve for special depreciation pertaining to that asset subject to special depreciation is to be succeeded to by that corporation receiving a capital contribution in kind. In this case, the amount of the reserve for special depreciation succeeded to by the corporation receiving a capital contribution in kind is deemed to be the amount of the reserve for special depreciation referred to in paragraph (1) held by that corporation receiving a capital contribution in kind as of the date of the qualified capital contribution in kind.
machine translation, not official
**第二十一項** 前項の場合において、第一項から第三項までの特別償却準備金を積み立てている法人のその適格現物出資の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格現物出資の日の前日を当該事業年度終了の日とみなして、第五項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該適格現物出資の日を含む事業年度開始の日から当該適格現物出資の日の前日までの期間の月数」とする。
art-52-3/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-21 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-21
In the case referred to in the preceding paragraph, with regard to the business year of a corporation that has set aside the reserve for special depreciation referred to in paragraphs (1) through (3) that includes the date of the qualified capital contribution in kind (excluding that business year where that date is the first day of the business year of that corporation), the provisions of paragraph (5) apply by deeming the day before the date of the qualified capital contribution in kind to be the end of that business year. In this case, the phrase "the number of months in each relevant business year" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of the business year that includes the date of the qualified capital contribution in kind to the day before the date of the qualified capital contribution in kind".
machine translation, not official
**第二十二項** 第二十項の被現物出資法人のその適格現物出資の日を含む事業年度に係る第五項の規定の適用については、前事業年度から繰り越された特別償却準備金の金額は、第二十項の規定により当該被現物出資法人が有するものとみなされた特別償却準備金の金額を含むものとする。この場合において、当該被現物出資法人が当該適格現物出資により設立された法人でないときは、当該被現物出資法人の有するものとみなされた特別償却準備金の金額については、第五項中「当該各事業年度の月数」とあるのは、「当該適格現物出資の日から同日を含む事業年度終了の日までの期間の月数」とする。
art-52-3/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-22 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-22
With regard to the application of the provisions of paragraph (5) for the business year of the corporation receiving a capital contribution in kind referred to in paragraph (20) that includes the date of the qualified capital contribution in kind, the amount of the reserve for special depreciation carried over from the preceding business year is to include the amount of the reserve for special depreciation deemed to be held by that corporation receiving a capital contribution in kind pursuant to the provisions of paragraph (20). In this case, where that corporation receiving a capital contribution in kind is not a corporation incorporated through that qualified capital contribution in kind, with regard to the amount of the reserve for special depreciation deemed to be held by it, the phrase "the number of months in each relevant business year" in paragraph (5) is deemed to be replaced with "the number of months in the period from the date of the qualified capital contribution in kind to the end of the business year that includes that date".
machine translation, not official
**第二十三項** 第一項から第三項まで、第十一項又は第十二項の特別償却準備金を積み立てている法人が適格現物分配により被現物分配法人に当該特別償却準備金に係る特別償却対象資産を移転した場合には、当該特別償却対象資産に係る特別償却準備金の金額は、当該被現物分配法人に引き継ぐものとする。この場合において、その被現物分配法人が引継ぎを受けた特別償却準備金の金額は、当該被現物分配法人がその適格現物分配の日において有する第一項の特別償却準備金の金額とみなす。
art-52-3/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-23
Where a corporation that has set aside the reserve for special depreciation referred to in paragraphs (1) through (3), paragraph (11) or paragraph (12) has transferred an asset subject to special depreciation pertaining to that reserve for special depreciation to a corporation receiving a distribution in kind through a qualified in-kind distribution, the amount of the reserve for special depreciation pertaining to that asset subject to special depreciation is to be succeeded to by that corporation receiving a distribution in kind. In this case, the amount of the reserve for special depreciation succeeded to by the corporation receiving a distribution in kind is deemed to be the amount of the reserve for special depreciation referred to in paragraph (1) held by that corporation receiving a distribution in kind as of the date of the qualified in-kind distribution.
machine translation, not official
**第二十四項** 前項の場合において、第一項から第三項までの特別償却準備金を積み立てている法人のその適格現物分配の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格現物分配の日の前日を当該事業年度終了の日とみなして、第五項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該適格現物分配の日を含む事業年度開始の日から当該適格現物分配の日の前日までの期間の月数」とする。
art-52-3/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-24 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-24
In the case referred to in the preceding paragraph, with regard to the business year of a corporation that has set aside the reserve for special depreciation referred to in paragraphs (1) through (3) that includes the date of the qualified in-kind distribution (excluding that business year where that date is the first day of the business year of that corporation), the provisions of paragraph (5) apply by deeming the day before the date of the qualified in-kind distribution to be the end of that business year. In this case, the phrase "the number of months in each relevant business year" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of the business year that includes the date of the qualified in-kind distribution to the day before the date of the qualified in-kind distribution".
machine translation, not official
**第二十五項** 第二十三項の被現物分配法人のその適格現物分配の日を含む事業年度に係る第五項の規定の適用については、前事業年度から繰り越された特別償却準備金の金額は、第二十三項の規定により当該被現物分配法人が有するものとみなされた特別償却準備金の金額を含むものとする。この場合において、当該被現物分配法人の有するものとみなされた特別償却準備金の金額については、第五項中「当該各事業年度の月数」とあるのは、「当該適格現物分配の日から同日を含む事業年度終了の日までの期間の月数」とする。
art-52-3/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-25 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-25
With regard to the application of the provisions of paragraph (5) for the business year of the corporation receiving a distribution in kind referred to in paragraph (23) that includes the date of the qualified in-kind distribution, the amount of the reserve for special depreciation carried over from the preceding business year is to include the amount of the reserve for special depreciation deemed to be held by that corporation receiving a distribution in kind pursuant to the provisions of paragraph (23). In this case, with regard to the amount of the reserve for special depreciation deemed to be held by that corporation receiving a distribution in kind, the phrase "the number of months in each relevant business year" in paragraph (5) is deemed to be replaced with "the number of months in the period from the date of the qualified in-kind distribution to the end of the business year that includes that date".
machine translation, not official
**第二十六項** 特別償却対象資産がその事業の用に供した事業年度において第四十三条の二の規定の適用を受けることができる減価償却資産である場合において、第一項の規定の適用を受けたときは、当該特別償却対象資産に係る第二項及び第十二項の規定の適用については、青色申告書以外の法人税法第二条第三十一号に規定する確定申告書は、青色申告書とみなす。
art-52-3/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-26 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-26
Where an asset subject to special depreciation is a depreciable asset that is eligible for the provisions of Article 43-2 in the business year in which it was put to use for the business, and the provisions of paragraph (1) have been applied, then with regard to the application of the provisions of paragraph (2) and paragraph (12) concerning that asset subject to special depreciation, a final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act other than a blue return is deemed to be a blue return.
machine translation, not official
**第二十七項** 第八項から第十項までに定めるもののほか、第一項から第七項まで及び第十一項から第二十五項までの規定の適用に関し必要な事項は、政令で定める。
art-52-3/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-27 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-27
Beyond what is provided for in paragraphs (8) through (10), necessary matters concerning the application of the provisions of paragraphs (1) through (7) and paragraphs (11) through (25) are specified by Cabinet Order.
machine translation, not official
### 第五十三条（特別償却等に関する複数の規定の不適用） — Non-Application of Multiple Provisions on Special Depreciation, etc.
caption: machine translation, not official
art-53 · https://japanlaw.org/en/special-taxation-measures-act/art-53 · https://japanlaw.org/l/332AC0000000026/art-53
**第一項** 法人の有する減価償却資産が当該事業年度において次に掲げる規定のうち二以上の規定の適用を受けることができるものである場合には、当該減価償却資産については、これらの規定のうちいずれか一の規定のみを適用する。
art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/art-53/par-1
Where a depreciable asset held by a corporation is eligible, in the relevant business year, for two or more of the following provisions, only any one of those provisions applies to that depreciable asset.
machine translation, not official
**一** 第四十二条の九の規定
art-53/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-53/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-53/par-1/item-1
the provisions of Article 42-9;
machine translation, not official
**二** 第四十二条の六、第四十二条の十から第四十二条の十二まで、第四十二条の十二の四、第四十二条の十二の六、第四十二条の十二の七又は第四十三条から第四十七条までの規定
art-53/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-53/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-53/par-1/item-2
the provisions of Article 42-6, Articles 42-10 through 42-12, Article 42-12-4, Article 42-12-6, Article 42-12-7 or Articles 43 through 47;
machine translation, not official
**三** 前号に掲げる規定に係る前条の規定
art-53/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-53/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-53/par-1/item-3
the provisions of the preceding Article pertaining to the provisions listed in the preceding item;
machine translation, not official
**四** 前三号に掲げるもののほか、減価償却資産に関する特例を定めている規定として政令で定める規定
art-53/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-53/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-53/par-1/item-4
beyond what is listed in the preceding three items, provisions specified by Cabinet Order as provisions that establish special provisions concerning depreciable assets.
machine translation, not official
**第二項** 法人の有する減価償却資産の取得価額のうちに第四十二条の四第十九項第一号に規定する試験研究費の額が含まれる場合において、当該試験研究費の額につき同条第一項若しくは第四項、第四十二条の四の二第一項又は第四十二条の五第一項の規定の適用を受けたときは、当該減価償却資産については、前項各号に掲げる規定は、適用しない。
art-53/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-53/par-2 · https://japanlaw.org/l/332AC0000000026/art-53/par-2
Where the acquisition cost of a depreciable asset held by a corporation includes the amount of experimental research expenses prescribed in Article 42-4, paragraph (19), item (i), and the provisions of paragraph (1) or paragraph (4) of that Article, Article 42-4-2, paragraph (1) or Article 42-5, paragraph (1) have been applied with respect to the amount of those experimental research expenses, the provisions listed in the items of the preceding paragraph do not apply to that depreciable asset.
machine translation, not official
**第三項** 法人の有する減価償却資産につき当該事業年度前の各事業年度において第一項各号に掲げる規定のうちいずれか一の規定の適用を受けた場合には、当該減価償却資産については、当該いずれか一の規定以外の同項各号に掲げる規定は、適用しない。
art-53/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-53/par-3 · https://japanlaw.org/l/332AC0000000026/art-53/par-3
Where any one of the provisions listed in the items of paragraph (1) has been applied to a depreciable asset held by a corporation in any business year preceding the relevant business year, the provisions listed in the items of that paragraph other than that one provision do not apply to that depreciable asset.
machine translation, not official
**第四項** 法人が適格合併、適格分割、適格現物出資又は適格現物分配により被合併法人、分割法人、現物出資法人又は現物分配法人において第一項各号に掲げる規定のうちいずれか一の規定の適用を受けた減価償却資産の移転を受けた場合には、当該減価償却資産については、当該法人が当該事業年度前の各事業年度において当該いずれか一の規定の適用を受けたものとみなして、前項の規定を適用する。
art-53/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-53/par-4 · https://japanlaw.org/l/332AC0000000026/art-53/par-4
Where a corporation has received, through a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution, the transfer of a depreciable asset to which any one of the provisions listed in the items of paragraph (1) was applied at the merged corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind, the provisions of the preceding paragraph apply to that depreciable asset by deeming that corporation to have been subject to that one provision in a business year preceding the relevant business year.
machine translation, not official
**第五項** 前各項の規定の適用に関し必要な事項は、政令で定める。
art-53/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-53/par-5 · https://japanlaw.org/l/332AC0000000026/art-53/par-5
Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
machine translation, not official
### 第五十四条 〔削除 / repealed〕
art-54 · https://japanlaw.org/en/special-taxation-measures-act/art-54 · https://japanlaw.org/l/332AC0000000026/art-54
**第一項** 削除
art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/art-54/par-1
no English for this paragraph
## 第二節 準備金等 — Section 2 Reserves, etc.
heading: machine translation, not official
ch-3/sec-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-2 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-2
### 第五十五条（海外投資等損失準備金） — Reserve for Losses on Overseas Investment, etc.
caption: machine translation, not official
art-55 · https://japanlaw.org/en/special-taxation-measures-act/art-55 · https://japanlaw.org/l/332AC0000000026/art-55
**第一項** 青色申告書を提出する内国法人（特殊投資法人以外の資源開発投資法人を除く。）が、昭和四十八年四月一日から令和十年三月三十一日までの期間（以下この項及び第八項において「指定期間」という。）内の日を含む各事業年度（解散の日を含む事業年度及び清算中の各事業年度を除く。）の指定期間内において、次の各号に掲げる法人（当該内国法人が通算法人である場合には、当該内国法人との間に通算完全支配関係がある他の通算法人として政令で定めるものを除く。以下この条において「特定法人」という。）の特定株式等の取得をし、かつ、これを当該取得の日を含む事業年度終了の日まで引き続き有している場合において、当該特定株式等の価格の低落による損失に備えるため、当該特定株式等（合併（適格合併を除く。）により合併法人に移転するものを除く。）の取得価額に当該各号に定める割合を乗じて計算した金額（当該事業年度において当該特定株式等の帳簿価額を減額した場合には、その減額した金額のうち当該事業年度の所得の金額の計算上損金の額に算入された金額に相当する金額を控除した金額）以下の金額を損金経理の方法により各特定法人別に海外投資等損失準備金として積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により海外投資等損失準備金として積み立てた場合を含む。）は、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/art-55/par-1
Where a domestic corporation that files a blue return (excluding a resource development investment corporation other than a special investment corporation), in the designated period of each business year that includes a day within the period from April 1, 1973 to March 31, 2028 (hereinafter referred to in this paragraph and paragraph (8) as the "designated period") (excluding the business year that includes the day of dissolution and each business year during liquidation), acquires specified shares, etc. of a corporation listed in any of the following items (where that domestic corporation is a group tax sharing corporation, excluding those specified by Cabinet Order as other group tax sharing corporations with which that domestic corporation has a group tax sharing full controlling interest; hereinafter referred to in this Article as a "specified corporation") and continues to hold them until the end of the business year that includes the day of that acquisition, if, in preparation for losses from a decline in the value of those specified shares, etc., the domestic corporation sets aside as a reserve for losses on overseas investment, etc., for each specified corporation, by the method of accounting as an expense or loss, an amount not exceeding the amount calculated by multiplying the acquisition cost of those specified shares, etc. (excluding those to be transferred to the merging corporation through a merger (excluding a qualified merger)) by the percentage specified in that item (where the book value of those specified shares, etc. has been reduced in that business year, the amount obtained by deducting the amount equivalent to the amount, out of the amount so reduced, that has been included in deductible expenses in calculating the amount of income for that business year) (including where it sets aside the amount as a reserve for losses on overseas investment, etc. by the method of setting it aside as a reserve fund through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**一** 資源開発事業法人（第三号に掲げる法人に該当するものを除く。） 百分の二十
art-55/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-55/par-1/item-1
a resource development business corporation (excluding a corporation that falls under the category of corporation listed in item (iii)): 20 percent;
machine translation, not official
**二** 資源開発投資法人（第四号に掲げる法人に該当するものを除く。） 百分の二十
art-55/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-55/par-1/item-2
a resource development investment corporation (excluding a corporation that falls under the category of corporation listed in item (iv)): 20 percent;
machine translation, not official
**三** 資源探鉱事業法人 百分の五十
art-55/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-55/par-1/item-3
a resource exploration business corporation: 50 percent;
machine translation, not official
**四** 資源探鉱投資法人 百分の五十
art-55/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-55/par-1/item-4
a resource exploration investment corporation: 50 percent.
machine translation, not official
**第二項** 前項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-55/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/art-55/par-2
In the preceding paragraph, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 資源開発事業法人 法人でその現に行つている事業が国外における資源（石油（可燃性天然ガスを含む。）及び金属鉱物をいう。以下この項において同じ。）の探鉱、開発又は採取（採取した産物について行われる加工で政令で定めるものを含む。）の事業及びこれらの事業に付随して行われる事業並びに国内におけるこれらの事業で当該石油に係るもの（以下この号及び次号において「資源開発事業等」と総称する。）に限られているもの（国営の法人を除く。）並びに資源開発事業等を行つている国営の法人をいう。
art-55/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-55/par-2/item-1
resource development business corporation: a corporation whose business currently carried out is limited to the business of exploration, development or extraction (including processing specified by Cabinet Order that is carried out on the products so extracted) of resources (meaning petroleum (including combustible natural gas) and metallic minerals; the same applies hereinafter in this paragraph) outside Japan, businesses carried out incidentally to those businesses, and those businesses in Japan that pertain to that petroleum (collectively referred to in this item and the following item as "resource development business, etc.") (excluding a state-owned corporation), and a state-owned corporation that carries out resource development business, etc.;
machine translation, not official
**二** 資源開発投資法人 現に行つている事業が前号の資源開発事業法人（この号に該当する他の法人及び資源開発事業等を行つている外国政府を含む。）に係る投融資等（法人に対する出資又は長期の資金の貸付けの事業（これらに関連して行われる当該法人の採取した産物の引取りその他当該事業に密接に関連する事業及びこれに附帯して行われる事業を含む。）をいう。以下この項において同じ。）、当該投融資等及び付随事業法人に対する出資等（当該資源開発事業法人の行う資源の探鉱、開発又は採取の事業に付随して行われる事業を営む法人に対する出資又は長期の資金の貸付けの事業をいう。以下この号において同じ。）又は当該投融資等（付随事業法人に対する出資等を含む。）及び資源開発事業等に限られている法人として政令で定めるものをいう。
art-55/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-55/par-2/item-2
resource development investment corporation: a corporation specified by Cabinet Order as a corporation whose business currently carried out is limited to investment and financing, etc. (meaning the business of making capital contributions to, or long-term loans of funds to, corporations (including the taking over of products extracted by those corporations carried out in connection therewith, other businesses closely related to that business, and businesses incidental thereto); the same applies hereinafter in this paragraph) relating to the resource development business corporations referred to in the preceding item (including other corporations falling under this item and foreign governments that carry out resource development business, etc.), to that investment and financing, etc. and investment, etc. in incidental business corporations (meaning the business of making capital contributions to, or long-term loans of funds to, corporations that engage in businesses carried out incidentally to the business of exploration, development or extraction of resources carried out by those resource development business corporations; the same applies hereinafter in this item), or to that investment and financing, etc. (including investment, etc. in incidental business corporations) and resource development business, etc.;
machine translation, not official
**三** 資源探鉱事業法人 第一号の資源開発事業法人のうち、現に行つている事業が資源の探鉱等（資源の探鉱その他の政令で定める行為をいう。次号において同じ。）の事業に限られているもの（国営の法人を除く。）及び当該事業を行つている国営の法人をいう。
art-55/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-55/par-2/item-3
resource exploration business corporation: among the resource development business corporations referred to in item (i), a corporation whose business currently carried out is limited to the business of exploration, etc. of resources (meaning exploration of resources and other acts specified by Cabinet Order; the same applies in the following item) (excluding a state-owned corporation), and a state-owned corporation that carries out that business;
machine translation, not official
**四** 資源探鉱投資法人 第二号の資源開発投資法人のうち、現に行つている事業が主として前号の資源探鉱事業法人（この号に該当する他の法人及び資源の探鉱等の事業を行つている外国政府を含む。）に係る投融資等又は当該投融資等及び資源の探鉱等の事業であるものとして政令で定めるものをいう。
art-55/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-55/par-2/item-4
resource exploration investment corporation: among the resource development investment corporations referred to in item (ii), a corporation specified by Cabinet Order as a corporation whose business currently carried out consists mainly of investment and financing, etc. relating to the resource exploration business corporations referred to in the preceding item (including other corporations falling under this item and foreign governments that carry out the business of exploration, etc. of resources), or of that investment and financing, etc. and the business of exploration, etc. of resources;
machine translation, not official
**五** 特殊投資法人 第二号の資源開発投資法人のうち当該法人の資本金の額又は出資金の額を超えて第一号の資源開発事業法人（第二号に規定する他の法人及び外国政府を含む。）に係る投融資等を行つているもので、政令で定めるものをいう。
art-55/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-55/par-2/item-5
special investment corporation: among the resource development investment corporations referred to in item (ii), a corporation that carries out investment and financing, etc. relating to the resource development business corporations referred to in item (i) (including the other corporations prescribed in item (ii) and foreign governments) in excess of the amount of its stated capital or the amount of its contributions, and that is specified by Cabinet Order;
machine translation, not official
**六** 特定株式等 次に掲げる株式（出資を含む。以下この条において「株式等」という。）のうちその払込み又は取得をすることが資源の探鉱又は開発を促進し、本邦における資源の安定的供給に寄与することになるものとして政令で定めるものをいう。
art-55/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-55/par-2/item-6
specified shares, etc.: among the following shares (including capital contributions; hereinafter referred to in this Article as "shares, etc."), those specified by Cabinet Order as shares, etc. the payment for or acquisition of which promotes the exploration or development of resources and contributes to the stable supply of resources in Japan:
machine translation, not official
**イ** 当該事業年度内において設立（合併及び分割型分割による設立を除く。以下この号において同じ。）をされ、又は資本金の額若しくは出資金の額の増加を行つた第一号の資源開発事業法人の株式等で前項に規定する内国法人の払込み又は分社型分割若しくは現物出資に伴う取得に係るもの
art-55/par-2/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-2/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-55/par-2/item-6/sub-1
shares, etc. of a resource development business corporation referred to in item (i) that was incorporated (excluding incorporation through a merger or a company split by split-off; hereinafter the same applies in this item) or increased the amount of its stated capital or the amount of its contributions within the relevant business year, which pertain to payment by the domestic corporation prescribed in the preceding paragraph or to acquisition by it in connection with a company split by spin-off or a capital contribution in kind;
machine translation, not official
**ロ** 当該事業年度内において設立をされ、又は資本金の額若しくは出資金の額の増加を行つた第二号の資源開発投資法人の株式等で前項に規定する内国法人の払込み又は分社型分割若しくは現物出資に伴う取得に係るもの
art-55/par-2/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-2/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-55/par-2/item-6/sub-2
shares, etc. of a resource development investment corporation referred to in item (ii) that was incorporated or increased the amount of its stated capital or the amount of its contributions within the relevant business year, which pertain to payment by the domestic corporation prescribed in the preceding paragraph or to acquisition by it in connection with a company split by spin-off or a capital contribution in kind.
machine translation, not official
**第三項** 第一項に規定する内国法人の各事業年度終了の日において、前事業年度から繰り越された特定法人に係る海外投資等損失準備金の金額（その日までに次項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は前事業年度終了の日までにこの項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）のうちにその積み立てられた事業年度（以下この項及び次項において「積立事業年度」という。）終了の日の翌日から五年を経過したもの（以下この項において「据置期間経過準備金額」という。）がある場合には、当該据置期間経過準備金額については、その積み立てられた積立事業年度別に区分した各金額ごとに、当該区分した金額の積み立てられた積立事業年度の所得の金額の計算上第一項の規定により損金の額に算入された当該海外投資等損失準備金として積み立てた金額に当該各事業年度の月数を乗じてこれを六十で除して計算した金額（当該計算した金額が当該区分した金額を超える場合には、当該区分した金額）に相当する金額を、それぞれ、当該事業年度の所得の金額の計算上、益金の額に算入する。
art-55/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/art-55/par-3
Where, as of the end of each business year of the domestic corporation prescribed in paragraph (1), the amount of the reserve for losses on overseas investment, etc. pertaining to a specified corporation carried over from the preceding business year (where there are amounts that have been included, or are to be included, in gross profit by that day pursuant to the provisions of the following paragraph, or amounts that were included in gross profit by the end of the preceding business year pursuant to the provisions of this paragraph, the amount obtained by deducting those amounts; the same applies hereinafter in this Article) includes an amount for which five years have elapsed from the day following the end of the business year in which it was set aside (hereinafter referred to in this paragraph and the following paragraph as the "business year of accumulation") (hereinafter referred to in this paragraph as the "reserve amount past the deferral period"), then with regard to that reserve amount past the deferral period, for each amount into which it is divided by the business year of accumulation in which it was set aside, the amount equivalent to the amount calculated by multiplying the amount set aside as that reserve for losses on overseas investment, etc. that was included in deductible expenses pursuant to the provisions of paragraph (1) in calculating the amount of income for the business year of accumulation in which that divided amount was set aside by the number of months in each relevant business year and dividing the result by 60 (where the amount so calculated exceeds that divided amount, that divided amount) is, respectively, included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第四項** 第一項の海外投資等損失準備金を積み立てている内国法人が次の各号に掲げる場合（適格合併、適格分割、第三号に掲げる場合の適格現物出資以外の適格現物出資又は適格現物分配により特定法人の株式等を移転した場合を除く。）に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日を含む事業年度（第二号に掲げる場合にあつては、合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。この場合において、第一号から第三号まで、第五号又は第七号の場合にあつては、これらの号に規定する海外投資等損失準備金の金額をその積み立てられた積立事業年度別に区分した各金額のうち、その積み立てられた積立事業年度が最も古いものから順次益金の額に算入されるものとする。
art-55/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-4 · https://japanlaw.org/l/332AC0000000026/art-55/par-4
Where a domestic corporation that has set aside the reserve for losses on overseas investment, etc. referred to in paragraph (1) comes to fall under any of the cases listed in the following items (excluding where it has transferred shares, etc. of a specified corporation through a qualified merger, a qualified company split, a qualified capital contribution in kind other than a qualified capital contribution in kind in the case listed in item (iii), or a qualified in-kind distribution), the amount equivalent to the amount specified in that item is included in gross profit in calculating the amount of income for the business year that includes the day on which it came to fall under that case (in the case listed in item (ii), the business year that includes the day before the date of the merger). In this case, in the cases referred to in items (i) through (iii), item (v) or item (vii), out of the amounts into which the amount of the reserve for losses on overseas investment, etc. prescribed in those items is divided by the business year of accumulation in which they were set aside, the amounts are to be included in gross profit in order beginning with the amount with the earliest business year of accumulation.
machine translation, not official
**一** 当該海外投資等損失準備金に係る特定法人の株式等の全部又は一部を有しないこととなつた場合（次号から第四号までに該当する場合を除く。） その有しないこととなつた日における当該特定法人に係る海外投資等損失準備金の金額のうちその有しないこととなつた株式等に係るものとして政令で定めるところにより計算した金額（当該特定法人の株式等の全部を有しないこととなつた場合には、その有しないこととなつた日における当該特定法人に係る海外投資等損失準備金の金額）
art-55/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-55/par-4/item-1
where the corporation has ceased to hold all or part of the shares, etc. of a specified corporation pertaining to that reserve for losses on overseas investment, etc. (excluding where it falls under any of the following item through item (iv)): the amount calculated, pursuant to the provisions of Cabinet Order, as the amount pertaining to the shares, etc. it has ceased to hold, out of the amount of the reserve for losses on overseas investment, etc. pertaining to that specified corporation as of the day on which it ceased to hold them (where it has ceased to hold all of the shares, etc. of that specified corporation, the amount of the reserve for losses on overseas investment, etc. pertaining to that specified corporation as of the day on which it ceased to hold them);
machine translation, not official
**二** 合併により合併法人に前号に規定する特定法人の株式等を移転した場合 その合併の直前における当該特定法人に係る海外投資等損失準備金の金額
art-55/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-55/par-4/item-2
where the corporation has transferred the shares, etc. of the specified corporation prescribed in the preceding item to the merging corporation through a merger: the amount of the reserve for losses on overseas investment, etc. pertaining to that specified corporation immediately before the merger;
machine translation, not official
**三** 適格現物出資により外国法人である被現物出資法人（第二項第二号に掲げる資源開発投資法人に該当するものを除く。）に第一号に規定する特定法人の株式等の全部又は一部を移転した場合 その適格現物出資直前における当該特定法人に係る海外投資等損失準備金の金額のうちその移転することとなつた株式等に係るものとして政令で定めるところにより計算した金額（当該適格現物出資により当該被現物出資法人に当該特定法人の株式等の全部を移転した場合には、その適格現物出資直前における当該特定法人に係る海外投資等損失準備金の金額）
art-55/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-55/par-4/item-3
where the corporation has transferred all or part of the shares, etc. of the specified corporation prescribed in item (i) to a corporation receiving a capital contribution in kind that is a foreign corporation (excluding a corporation that falls under the category of resource development investment corporation listed in paragraph (2), item (ii)) through a qualified capital contribution in kind: the amount calculated, pursuant to the provisions of Cabinet Order, as the amount pertaining to the shares, etc. so transferred, out of the amount of the reserve for losses on overseas investment, etc. pertaining to that specified corporation immediately before the qualified capital contribution in kind (where it has transferred all of the shares, etc. of that specified corporation to that corporation receiving a capital contribution in kind through that qualified capital contribution in kind, the amount of the reserve for losses on overseas investment, etc. pertaining to that specified corporation immediately before the qualified capital contribution in kind);
machine translation, not official
**四** 第一号に規定する特定法人が、解散（適格合併による解散を除く。）をした場合又は特定法人でないこととなつた場合 その該当することとなつた日における当該特定法人に係る海外投資等損失準備金の金額
art-55/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-55/par-4/item-4
where the specified corporation prescribed in item (i) has dissolved (excluding dissolution through a qualified merger) or has ceased to be a specified corporation: the amount of the reserve for losses on overseas investment, etc. pertaining to that specified corporation as of the day on which it came to fall under that case;
machine translation, not official
**五** 第一号に規定する特定法人の株式等についてその帳簿価額を減額した場合（当該特定法人の適格分割型分割に伴いその帳簿価額を減額した場合で、当該適格分割型分割に係る分割承継法人が特定法人に該当する場合を除く。） その減額をした日における当該特定法人に係る海外投資等損失準備金の金額のうちその減額をした金額に相当する金額（法人税法第六十一条の二第十八項に規定する資本の払戻しにより当該特定法人の株式等の帳簿価額を減額した場合には、同日における当該特定法人に係る海外投資等損失準備金の金額のうちその減額をした金額に対応する部分の金額として政令で定める金額）
art-55/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-55/par-4/item-5
where the corporation has reduced the book value of the shares, etc. of the specified corporation prescribed in item (i) (excluding where it has reduced that book value in connection with a qualified company split by split-off of that specified corporation and the successor corporation in a company split in that qualified company split by split-off falls under the category of specified corporation): the amount equivalent to the amount so reduced, out of the amount of the reserve for losses on overseas investment, etc. pertaining to that specified corporation as of the day on which it made the reduction (where it has reduced the book value of the shares, etc. of that specified corporation through a refund of capital prescribed in Article 61-2, paragraph (18) of the Corporation Tax Act, the amount specified by Cabinet Order as the amount of the portion corresponding to the amount so reduced, out of the amount of the reserve for losses on overseas investment, etc. pertaining to that specified corporation as of that day);
machine translation, not official
**六** 当該内国法人が解散した場合（合併により解散した場合を除く。） その解散の日における海外投資等損失準備金の金額
art-55/par-4/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-55/par-4/item-6
where that domestic corporation has dissolved (excluding dissolution through a merger): the amount of the reserve for losses on overseas investment, etc. as of the day of dissolution;
machine translation, not official
**七** 前項、前各号及び次項の場合以外の場合において特定法人に係る海外投資等損失準備金の金額を取り崩した場合 その取り崩した日における当該特定法人に係る海外投資等損失準備金の金額のうちその取り崩した金額に相当する金額
art-55/par-4/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-55/par-4/item-7
where the corporation has reversed the amount of the reserve for losses on overseas investment, etc. pertaining to a specified corporation in a case other than the cases referred to in the preceding paragraph, the preceding items and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for losses on overseas investment, etc. pertaining to that specified corporation as of the day of the reversal.
machine translation, not official
**第五項** 第一項の海外投資等損失準備金を積み立てている法人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となつた事実のあつた日（次の各号に掲げる場合に該当する場合には、当該各号に定める日）又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における海外投資等損失準備金の金額は、その日を含む事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、前二項、第十項、第十三項、第十七項及び第二十一項の規定は、適用しない。
art-55/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-5 · https://japanlaw.org/l/332AC0000000026/art-55/par-5
Where a corporation that has set aside the reserve for losses on overseas investment, etc. referred to in paragraph (1) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that it will discontinue filing returns by blue return, the amount of the reserve for losses on overseas investment, etc. as of the day on which the fact that gave rise to the revocation of the approval occurred (where it falls under any of the cases listed in the following items, the day specified in that item) or the day on which the written notification was submitted (where the day on which the written notification was submitted is after the end of the business year in which it discontinued filing returns by blue return, the end of that business year) is included in gross profit in calculating the amount of income for the business year that includes that day. In this case, the provisions of the preceding two paragraphs, paragraph (10), paragraph (13), paragraph (17) and paragraph (21) do not apply.
machine translation, not official
**一** 通算法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その通知を受けた日の前日（当該前日が当該通算法人に係る通算親法人の事業年度終了の日であるときは、当該通知を受けた日）
art-55/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-55/par-5/item-1
where a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day before the day on which it received the notice (where that day before is the end of the business year of the group tax sharing parent corporation of that group tax sharing corporation, the day on which it received the notice);
machine translation, not official
**二** 通算法人であつた法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その承認の取消しの基因となつた事実のあつた日又は同法第六十四条の九第一項の規定による承認の効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日であるときは、当該効力を失つた日）のいずれか遅い日
art-55/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-55/par-5/item-2
where a corporation that was a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day on which the fact that gave rise to the revocation of the approval occurred or the day before the day on which the approval under Article 64-9, paragraph (1) of that Act ceased to be effective (where that day before is the end of the business year of the group tax sharing parent corporation of that corporation, the day on which the approval ceased to be effective), whichever is later.
machine translation, not official
**第六項** 第三項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-55/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-6 · https://japanlaw.org/l/332AC0000000026/art-55/par-6
The number of months referred to in paragraph (3) is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第七項** 第一項の規定は、同項の規定の適用を受けようとする事業年度の確定申告書等に海外投資等損失準備金として積み立てた金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその積み立てた金額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
art-55/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-7 · https://japanlaw.org/l/332AC0000000026/art-55/par-7
The provisions of paragraph (1) apply only where the final return, etc. for the business year for which the corporation seeks the application of those provisions contains a statement of the inclusion in deductible expenses of the amount set aside as a reserve for losses on overseas investment, etc., and a written statement concerning the calculation of the amount so set aside and other documents specified by Order of the Ministry of Finance are attached to that final return, etc.
machine translation, not official
**第八項** 第一項に規定する内国法人が、指定期間内の日を含む各事業年度（清算中の各事業年度を除く。）の指定期間内に、特定法人の第二項第六号の特定株式等の取得をし、かつ、適格分割、適格現物出資又は適格現物分配（以下この項及び次項において「適格分割等」という。）により分割承継法人、被現物出資法人（第四項第三号に規定する被現物出資法人を除く。）又は被現物分配法人に当該特定株式等を移転する場合において、当該特定株式等の価格の低落による損失に備えるため、当該適格分割等の直前の時を当該事業年度終了の時として当該特定株式等の取得価額の百分の二十（当該特定株式等に係る特定法人が第二項第三号の資源探鉱事業法人又は同項第四号の資源探鉱投資法人である場合には、百分の五十）に相当する金額（当該事業年度開始の時から当該直前の時までの間において当該特定株式等の帳簿価額を減額した場合には、その減額した金額のうち当該事業年度の所得の金額の計算上損金の額に算入される金額に相当する金額を控除した金額）以下の金額を各特定法人別に海外投資等損失準備金として積み立てたときは、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-55/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-8 · https://japanlaw.org/l/332AC0000000026/art-55/par-8
Where a domestic corporation prescribed in paragraph (1), in the designated period of each business year that includes a day within the designated period (excluding each business year during liquidation), acquires the specified shares, etc. referred to in paragraph (2), item (vi) of a specified corporation and transfers those specified shares, etc. to a successor corporation in a company split, a corporation receiving a capital contribution in kind (excluding the corporation receiving a capital contribution in kind prescribed in paragraph (4), item (iii)) or a corporation receiving a distribution in kind through a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (hereinafter referred to in this paragraph and the following paragraph as a "qualified company split, etc."), if, in preparation for losses from a decline in the value of those specified shares, etc., treating the time immediately before the qualified company split, etc. as the end of that business year, it sets aside as a reserve for losses on overseas investment, etc., for each specified corporation, an amount not exceeding the amount equivalent to 20 percent (where the specified corporation pertaining to those specified shares, etc. is a resource exploration business corporation referred to in paragraph (2), item (iii) or a resource exploration investment corporation referred to in item (iv) of that paragraph, 50 percent) of the acquisition cost of those specified shares, etc. (where the book value of those specified shares, etc. has been reduced during the period from the beginning of that business year to that time immediately before, the amount obtained by deducting the amount equivalent to the amount, out of the amount so reduced, that is to be included in deductible expenses in calculating the amount of income for that business year), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第九項** 前項の規定は、同項に規定する内国法人が適格分割等の日以後二月以内に同項の海外投資等損失準備金の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
art-55/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-9 · https://japanlaw.org/l/332AC0000000026/art-55/par-9
The provisions of the preceding paragraph apply only where the domestic corporation prescribed in that paragraph has submitted, within two months after the date of the qualified company split, etc., a document stating the amount of the reserve for losses on overseas investment, etc. referred to in that paragraph and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over the place for tax payment.
machine translation, not official
**第十項** 第一項の海外投資等損失準備金を積み立てている法人が適格合併により合併法人に特定法人の株式等を移転した場合には、その適格合併直前における海外投資等損失準備金の金額は、当該合併法人に引き継ぐものとする。この場合において、その合併法人が引継ぎを受けた海外投資等損失準備金の金額は、当該合併法人がその適格合併の日において有する同項の海外投資等損失準備金の金額とみなす。
art-55/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-10 · https://japanlaw.org/l/332AC0000000026/art-55/par-10
Where a corporation that has set aside the reserve for losses on overseas investment, etc. referred to in paragraph (1) has transferred shares, etc. of a specified corporation to the merging corporation through a qualified merger, the amount of the reserve for losses on overseas investment, etc. immediately before the qualified merger is to be succeeded to by that merging corporation. In this case, the amount of the reserve for losses on overseas investment, etc. succeeded to by the merging corporation is deemed to be the amount of the reserve for losses on overseas investment, etc. referred to in that paragraph held by that merging corporation as of the date of the qualified merger.
machine translation, not official
**第十一項** 前項の場合において、同項の合併法人がその適格合併の日を含む事業年度の確定申告書等を青色申告書により提出することができる者でないときは、当該事業年度終了の日における海外投資等損失準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。
art-55/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-11 · https://japanlaw.org/l/332AC0000000026/art-55/par-11
In the case referred to in the preceding paragraph, where the merging corporation referred to in that paragraph is not a person who may file the final return, etc. for the business year that includes the date of the qualified merger as a blue return, the amount of the reserve for losses on overseas investment, etc. as of the end of that business year is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第十二項** 第十項の合併法人のその適格合併の日を含む事業年度に係る第三項の規定の適用については、前事業年度から繰り越された海外投資等損失準備金の金額は、第十項の規定により当該合併法人が有するものとみなされた海外投資等損失準備金の金額を含むものとする。この場合において、当該合併法人が合併後存続する法人であるときは、その有するものとみなされた海外投資等損失準備金の金額については、第三項中「当該各事業年度の月数」とあるのは、「当該適格合併の日から同日を含む事業年度終了の日までの期間の月数」とする。
art-55/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-12 · https://japanlaw.org/l/332AC0000000026/art-55/par-12
With regard to the application of the provisions of paragraph (3) for the business year of the merging corporation referred to in paragraph (10) that includes the date of the qualified merger, the amount of the reserve for losses on overseas investment, etc. carried over from the preceding business year is to include the amount of the reserve for losses on overseas investment, etc. deemed to be held by that merging corporation pursuant to the provisions of paragraph (10). In this case, where that merging corporation is a corporation that survives the merger, with regard to the amount of the reserve for losses on overseas investment, etc. deemed to be held by it, the phrase "the number of months in each relevant business year" in paragraph (3) is deemed to be replaced with "the number of months in the period from the date of the qualified merger to the end of the business year that includes that date".
machine translation, not official
**第十三項** 第一項又は第八項の海外投資等損失準備金を積み立てている法人が適格分割により分割承継法人に当該海外投資等損失準備金に係る特定法人の株式等の全部又は一部を移転した場合には、その適格分割直前における海外投資等損失準備金の金額のうちその移転することとなつた株式等に係るものとして政令で定めるところにより計算した金額（当該適格分割により当該特定法人の株式等の全部を移転した場合には、その適格分割直前における当該特定法人に係る海外投資等損失準備金の金額）は、当該分割承継法人に引き継ぐものとする。この場合において、その分割承継法人が引継ぎを受けた海外投資等損失準備金の金額は、当該分割承継法人がその適格分割の日において有する第一項の海外投資等損失準備金の金額とみなす。
art-55/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-13 · https://japanlaw.org/l/332AC0000000026/art-55/par-13
Where a corporation that has set aside the reserve for losses on overseas investment, etc. referred to in paragraph (1) or paragraph (8) has transferred all or part of the shares, etc. of a specified corporation pertaining to that reserve for losses on overseas investment, etc. to a successor corporation in a company split through a qualified company split, the amount calculated, pursuant to the provisions of Cabinet Order, as the amount pertaining to the shares, etc. so transferred, out of the amount of the reserve for losses on overseas investment, etc. immediately before the qualified company split (where it has transferred all of the shares, etc. of that specified corporation through that qualified company split, the amount of the reserve for losses on overseas investment, etc. pertaining to that specified corporation immediately before the qualified company split), is to be succeeded to by that successor corporation in a company split. In this case, the amount of the reserve for losses on overseas investment, etc. succeeded to by the successor corporation in a company split is deemed to be the amount of the reserve for losses on overseas investment, etc. referred to in paragraph (1) held by that successor corporation in a company split as of the date of the qualified company split.
machine translation, not official
**第十四項** 前項の場合において、第一項の海外投資等損失準備金を積み立てている法人のその適格分割の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格分割の日の前日を当該事業年度終了の日とみなして、第三項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該適格分割の日を含む事業年度開始の日から当該適格分割の日の前日までの期間の月数」とする。
art-55/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-14 · https://japanlaw.org/l/332AC0000000026/art-55/par-14
In the case referred to in the preceding paragraph, with regard to the business year of a corporation that has set aside the reserve for losses on overseas investment, etc. referred to in paragraph (1) that includes the date of the qualified company split (excluding that business year where that date is the first day of the business year of that corporation), the provisions of paragraph (3) apply by deeming the day before the date of the qualified company split to be the end of that business year. In this case, the phrase "the number of months in each relevant business year" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of the business year that includes the date of the qualified company split to the day before the date of the qualified company split".
machine translation, not official
**第十五項** 第十三項の場合において、同項の分割承継法人がその適格分割の日を含む事業年度の確定申告書等を青色申告書により提出することができる者でないときは、当該事業年度終了の日における海外投資等損失準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。
art-55/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-15 · https://japanlaw.org/l/332AC0000000026/art-55/par-15
In the case referred to in paragraph (13), where the successor corporation in a company split referred to in that paragraph is not a person who may file the final return, etc. for the business year that includes the date of the qualified company split as a blue return, the amount of the reserve for losses on overseas investment, etc. as of the end of that business year is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第十六項** 第十三項の分割承継法人のその適格分割の日を含む事業年度に係る第三項の規定の適用については、前事業年度から繰り越された海外投資等損失準備金の金額は、第十三項の規定により当該分割承継法人が有するものとみなされた海外投資等損失準備金の金額を含むものとする。この場合において、当該分割承継法人が当該適格分割により設立された法人でないときは、当該分割承継法人の有するものとみなされた海外投資等損失準備金の金額については、第三項中「当該各事業年度の月数」とあるのは、「当該適格分割の日から同日を含む事業年度終了の日までの期間の月数」とする。
art-55/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-16 · https://japanlaw.org/l/332AC0000000026/art-55/par-16
With regard to the application of the provisions of paragraph (3) for the business year of the successor corporation in a company split referred to in paragraph (13) that includes the date of the qualified company split, the amount of the reserve for losses on overseas investment, etc. carried over from the preceding business year is to include the amount of the reserve for losses on overseas investment, etc. deemed to be held by that successor corporation in a company split pursuant to the provisions of paragraph (13). In this case, where that successor corporation in a company split is not a corporation incorporated through that qualified company split, with regard to the amount of the reserve for losses on overseas investment, etc. deemed to be held by it, the phrase "the number of months in each relevant business year" in paragraph (3) is deemed to be replaced with "the number of months in the period from the date of the qualified company split to the end of the business year that includes that date".
machine translation, not official
**第十七項** 第一項又は第八項の海外投資等損失準備金を積み立てている法人が適格現物出資により被現物出資法人（外国法人である被現物出資法人を除く。）に当該海外投資等損失準備金に係る特定法人の株式等の全部又は一部を移転した場合には、その適格現物出資直前における海外投資等損失準備金の金額のうちその移転することとなつた株式等に係るものとして政令で定めるところにより計算した金額（当該適格現物出資により当該特定法人の株式等の全部を移転した場合には、その適格現物出資直前における当該特定法人に係る海外投資等損失準備金の金額）は、当該被現物出資法人に引き継ぐものとする。この場合において、その被現物出資法人が引継ぎを受けた海外投資等損失準備金の金額は、当該被現物出資法人がその適格現物出資の日において有する第一項の海外投資等損失準備金の金額とみなす。
art-55/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-17 · https://japanlaw.org/l/332AC0000000026/art-55/par-17
Where a corporation that has set aside the reserve for losses on overseas investment, etc. referred to in paragraph (1) or paragraph (8) has transferred all or part of the shares, etc. of a specified corporation pertaining to that reserve for losses on overseas investment, etc. to a corporation receiving a capital contribution in kind (excluding a corporation receiving a capital contribution in kind that is a foreign corporation) through a qualified capital contribution in kind, the amount calculated, pursuant to the provisions of Cabinet Order, as the amount pertaining to the shares, etc. so transferred, out of the amount of the reserve for losses on overseas investment, etc. immediately before the qualified capital contribution in kind (where it has transferred all of the shares, etc. of that specified corporation through that qualified capital contribution in kind, the amount of the reserve for losses on overseas investment, etc. pertaining to that specified corporation immediately before the qualified capital contribution in kind), is to be succeeded to by that corporation receiving a capital contribution in kind. In this case, the amount of the reserve for losses on overseas investment, etc. succeeded to by the corporation receiving a capital contribution in kind is deemed to be the amount of the reserve for losses on overseas investment, etc. referred to in paragraph (1) held by that corporation receiving a capital contribution in kind as of the date of the qualified capital contribution in kind.
machine translation, not official
**第十八項** 前項の場合において、第一項の海外投資等損失準備金を積み立てている法人のその適格現物出資の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格現物出資の日の前日を当該事業年度終了の日とみなして、第三項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該適格現物出資の日を含む事業年度開始の日から当該適格現物出資の日の前日までの期間の月数」とする。
art-55/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-18 · https://japanlaw.org/l/332AC0000000026/art-55/par-18
In the case referred to in the preceding paragraph, with regard to the business year of a corporation that has set aside the reserve for losses on overseas investment, etc. referred to in paragraph (1) that includes the date of the qualified capital contribution in kind (excluding that business year where that date is the first day of the business year of that corporation), the provisions of paragraph (3) apply by deeming the day before the date of the qualified capital contribution in kind to be the end of that business year. In this case, the phrase "the number of months in each relevant business year" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of the business year that includes the date of the qualified capital contribution in kind to the day before the date of the qualified capital contribution in kind".
machine translation, not official
**第十九項** 第十七項の場合において、同項の被現物出資法人がその適格現物出資の日を含む事業年度の確定申告書等を青色申告書により提出することができる者でないときは、当該事業年度終了の日における海外投資等損失準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。
art-55/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-19 · https://japanlaw.org/l/332AC0000000026/art-55/par-19
In the case referred to in paragraph (17), where the corporation receiving a capital contribution in kind referred to in that paragraph is not a person who may file the final return, etc. for the business year that includes the date of the qualified capital contribution in kind as a blue return, the amount of the reserve for losses on overseas investment, etc. as of the end of that business year is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第二十項** 第十七項の被現物出資法人のその適格現物出資の日を含む事業年度に係る第三項の規定の適用については、前事業年度から繰り越された海外投資等損失準備金の金額は、第十七項の規定により当該被現物出資法人が有するものとみなされた海外投資等損失準備金の金額を含むものとする。この場合において、当該被現物出資法人が当該適格現物出資により設立された法人でないときは、当該被現物出資法人の有するものとみなされた海外投資等損失準備金の金額については、第三項中「当該各事業年度の月数」とあるのは、「当該適格現物出資の日から同日を含む事業年度終了の日までの期間の月数」とする。
art-55/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-20 · https://japanlaw.org/l/332AC0000000026/art-55/par-20
With regard to the application of the provisions of paragraph (3) for the business year of the corporation receiving a capital contribution in kind referred to in paragraph (17) that includes the date of the qualified capital contribution in kind, the amount of the reserve for losses on overseas investment, etc. carried over from the preceding business year is to include the amount of the reserve for losses on overseas investment, etc. deemed to be held by that corporation receiving a capital contribution in kind pursuant to the provisions of paragraph (17). In this case, where that corporation receiving a capital contribution in kind is not a corporation incorporated through that qualified capital contribution in kind, with regard to the amount of the reserve for losses on overseas investment, etc. deemed to be held by it, the phrase "the number of months in each relevant business year" in paragraph (3) is deemed to be replaced with "the number of months in the period from the date of the qualified capital contribution in kind to the end of the business year that includes that date".
machine translation, not official
**第二十一項** 第一項又は第八項の海外投資等損失準備金を積み立てている法人が適格現物分配により被現物分配法人に当該海外投資等損失準備金に係る特定法人の株式等の全部又は一部を移転した場合には、その適格現物分配直前における海外投資等損失準備金の金額のうちその移転することとなつた株式等に係るものとして政令で定めるところにより計算した金額（当該適格現物分配により当該特定法人の株式等の全部を移転した場合には、その適格現物分配直前における当該特定法人に係る海外投資等損失準備金の金額）は、当該被現物分配法人に引き継ぐものとする。この場合において、その被現物分配法人が引継ぎを受けた海外投資等損失準備金の金額は、当該被現物分配法人がその適格現物分配の日において有する第一項の海外投資等損失準備金の金額とみなす。
art-55/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-21 · https://japanlaw.org/l/332AC0000000026/art-55/par-21
Where a corporation that has set aside the reserve for losses on overseas investment, etc. referred to in paragraph (1) or paragraph (8) has transferred all or part of the shares, etc. of a specified corporation pertaining to that reserve for losses on overseas investment, etc. to a corporation receiving a distribution in kind through a qualified in-kind distribution, the amount calculated, pursuant to the provisions of Cabinet Order, as the amount pertaining to the shares, etc. so transferred, out of the amount of the reserve for losses on overseas investment, etc. immediately before the qualified in-kind distribution (where it has transferred all of the shares, etc. of that specified corporation through that qualified in-kind distribution, the amount of the reserve for losses on overseas investment, etc. pertaining to that specified corporation immediately before the qualified in-kind distribution), is to be succeeded to by that corporation receiving a distribution in kind. In this case, the amount of the reserve for losses on overseas investment, etc. succeeded to by the corporation receiving a distribution in kind is deemed to be the amount of the reserve for losses on overseas investment, etc. referred to in paragraph (1) held by that corporation receiving a distribution in kind as of the date of the qualified in-kind distribution.
machine translation, not official
**第二十二項** 前項の場合において、第一項の海外投資等損失準備金を積み立てている法人のその適格現物分配の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格現物分配の日の前日を当該事業年度終了の日とみなして、第三項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該適格現物分配の日を含む事業年度開始の日から当該適格現物分配の日の前日までの期間の月数」とする。
art-55/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-22 · https://japanlaw.org/l/332AC0000000026/art-55/par-22
In the case referred to in the preceding paragraph, with regard to the business year of a corporation that has set aside the reserve for losses on overseas investment, etc. referred to in paragraph (1) that includes the date of the qualified in-kind distribution (excluding that business year where that date is the first day of the business year of that corporation), the provisions of paragraph (3) apply by deeming the day before the date of the qualified in-kind distribution to be the end of that business year. In this case, the phrase "the number of months in each relevant business year" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of the business year that includes the date of the qualified in-kind distribution to the day before the date of the qualified in-kind distribution".
machine translation, not official
**第二十三項** 第二十一項の場合において、同項の被現物分配法人がその適格現物分配の日を含む事業年度の確定申告書等を青色申告書により提出することができる者でないときは、当該事業年度終了の日における海外投資等損失準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。
art-55/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-23 · https://japanlaw.org/l/332AC0000000026/art-55/par-23
In the case referred to in paragraph (21), where the corporation receiving a distribution in kind referred to in that paragraph is not a person who may file the final return, etc. for the business year that includes the date of the qualified in-kind distribution as a blue return, the amount of the reserve for losses on overseas investment, etc. as of the end of that business year is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第二十四項** 第二十一項の被現物分配法人のその適格現物分配の日を含む事業年度に係る第三項の規定の適用については、前事業年度から繰り越された海外投資等損失準備金の金額は、第二十一項の規定により当該被現物分配法人が有するものとみなされた海外投資等損失準備金の金額を含むものとする。この場合において、当該被現物分配法人の有するものとみなされた海外投資等損失準備金の金額については、第三項中「当該各事業年度の月数」とあるのは、「当該適格現物分配の日から同日を含む事業年度終了の日までの期間の月数」とする。
art-55/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-24 · https://japanlaw.org/l/332AC0000000026/art-55/par-24
With regard to the application of the provisions of paragraph (3) for the business year of the corporation receiving a distribution in kind referred to in paragraph (21) that includes the date of the qualified in-kind distribution, the amount of the reserve for losses on overseas investment, etc. carried over from the preceding business year is to include the amount of the reserve for losses on overseas investment, etc. deemed to be held by that corporation receiving a distribution in kind pursuant to the provisions of paragraph (21). In this case, with regard to the amount of the reserve for losses on overseas investment, etc. deemed to be held by that corporation receiving a distribution in kind, the phrase "the number of months in each relevant business year" in paragraph (3) is deemed to be replaced with "the number of months in the period from the date of the qualified in-kind distribution to the end of the business year that includes that date".
machine translation, not official
**第二十五項** 第七項に定めるもののほか、第一項の海外投資等損失準備金に係る特定法人の合併又は分割により合併法人又は分割承継法人の株式等の交付を受けた場合における当該海外投資等損失準備金の金額の処理、同項に規定する内国法人が同項に規定する特殊投資法人である場合における第二項第六号の特定株式等の取得価額の計算その他第一項から第六項まで及び第八項から前項までの規定の適用に関し必要な事項は、政令で定める。
art-55/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-55/par-25 · https://japanlaw.org/l/332AC0000000026/art-55/par-25
Beyond what is provided for in paragraph (7), the treatment of the amount of the reserve for losses on overseas investment, etc. in the case where shares, etc. of the merging corporation or the successor corporation in a company split have been delivered through a merger or company split of a specified corporation pertaining to the reserve for losses on overseas investment, etc. referred to in paragraph (1), the calculation of the acquisition cost of the specified shares, etc. referred to in paragraph (2), item (vi) in the case where the domestic corporation prescribed in paragraph (1) is the special investment corporation prescribed in that paragraph, and other necessary matters concerning the application of the provisions of paragraphs (1) through (6) and paragraph (8) through the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第五十六条（中小企業事業再編投資損失準備金） — Reserve for Losses on Investment in Business Restructuring of Small and Medium Sized Enterprises
caption: machine translation, not official
art-56 · https://japanlaw.org/en/special-taxation-measures-act/art-56 · https://japanlaw.org/l/332AC0000000026/art-56
**第一項** 青色申告書を提出する法人で次の表の各号の第一欄に掲げる法人に該当するものが、各事業年度（解散の日を含む事業年度及び清算中の各事業年度を除く。）において当該各号の第二欄に掲げる措置として他の法人の株式又は出資（以下この条において「株式等」という。）の取得（購入による取得に限る。以下この条において同じ。）をし、かつ、これをその取得の日を含む事業年度終了の日まで引き続き有している場合（その取得をした株式等（以下この項において「特定株式等」という。）の取得価額が当該各号の第三欄に掲げる金額である場合及び同日において当該措置に基因し、又は関連して生ずる損害を塡補する保険で財務省令で定めるものの契約（第三項第七号において「特定保険契約」という。）を締結している場合を除く。）において、当該特定株式等の価格の低落による損失に備えるため、当該特定株式等（合併により合併法人に移転するものを除く。）の取得価額に当該各号の第四欄に掲げる割合を乗じて計算した金額（当該事業年度において当該特定株式等の帳簿価額を減額した場合には、その減額した金額のうち当該事業年度の所得の金額の計算上損金の額に算入された金額に相当する金額を控除した金額）以下の金額を損金経理の方法により各特定法人（特定株式等を発行した法人をいう。次項及び第三項において同じ。）別に中小企業事業再編投資損失準備金として積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により中小企業事業再編投資損失準備金として積み立てた場合を含む。）は、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
法人 措置 金額 割合
一 第四十二条の四第十九項第七号に規定する中小企業者（同項第八号に規定する適用除外事業者又は同項第八号の二に規定する通算適用除外事業者に該当するものを除く。）のうち、産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日から令和九年三月三十一日までの間に中小企業等経営強化法第十七条第一項に規定する経営力向上計画（同条第四項第二号に掲げる事項の記載があるものに限る。以下この号において「経営力向上計画」という。）について同条第一項の認定を受けたもの 当該認定に係る経営力向上計画（同法第十八条第一項の規定による変更の認定があつたときは、その変更後のもの）に従つて行う同法第二条第十項に規定する事業承継等（同項第八号に掲げる措置に限る。） 十億円を超える金額 百分の七十
二 新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号）の施行の日から令和九年三月三十一日までの間に産業競争力強化法第二十四条の二第一項に規定する特別事業再編計画（以下この号において「特別事業再編計画」という。）について同項の認定を受けた同法第四十六条の二に規定する認定特別事業再編事業者である法人 当該認定に係る特別事業再編計画（同法第二十四条の三第一項の規定による変更の認定があつたときは、その変更後のもの。以下この号において「認定特別事業再編計画」という。）に従つて行う同法第四十六条の二に規定する特別事業再編（以下この号において「特別事業再編」という。）のための措置（同法第二条第十八項第六号に掲げる措置に限る。以下この号において同じ。） 百億円を超える金額又は一億円に満たない金額 次に掲げる当該特定株式等の区分に応じそれぞれ次に定める割合
イ 当該認定特別事業再編計画に従つて行う最初の特別事業再編のための措置として取得をした株式等 百分の九十
ロ イに掲げるもの以外の株式等 百分の百
art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/art-56/par-1
Where a corporation that files a blue return and that falls under the corporation listed in the first column of an item of the following table, in each business year (excluding the business year that includes the day of dissolution and each business year during liquidation), acquires shares of or capital contributions to another corporation (hereinafter referred to in this Article as "shares, etc.") (limited to acquisition by purchase; the same applies hereinafter in this Article) as a measure listed in the second column of that item and continues to hold them until the end of the business year that includes the day of that acquisition (excluding where the acquisition cost of the shares, etc. so acquired (hereinafter referred to in this paragraph as "specified shares, etc.") is an amount listed in the third column of that item, and where, as of that day, it has concluded a contract for insurance specified by Order of the Ministry of Finance that compensates for damage arising from or in connection with that measure (referred to in paragraph (3), item (vii) as a "specified insurance policy")), if, in preparation for losses from a decline in the value of those specified shares, etc., the corporation sets aside as a reserve for losses on investment in business restructuring of small and medium sized enterprises, for each specified corporation (meaning the corporation that issued the specified shares, etc.; the same applies in the following paragraph and paragraph (3)), by the method of accounting as an expense or loss, an amount not exceeding the amount calculated by multiplying the acquisition cost of those specified shares, etc. (excluding those to be transferred to the merging corporation through a merger) by the percentage listed in the fourth column of that item (where the book value of those specified shares, etc. has been reduced in that business year, the amount obtained by deducting the amount equivalent to the amount, out of the amount so reduced, that has been included in deductible expenses in calculating the amount of income for that business year) (including where it sets aside the amount as a reserve for losses on investment in business restructuring of small and medium sized enterprises by the method of setting it aside as a reserve fund through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
Corporation Measure Amount Percentage
(i) Among the small and medium sized enterprises prescribed in Article 42-4, paragraph (19), item (vii) (excluding those that fall under the category of excluded business operator prescribed in item (viii) of that paragraph or group tax sharing excluded business operator prescribed in item (viii)-2 of that paragraph), one that has obtained, during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) to March 31, 2027, the certification referred to in Article 17, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. for a management capacity improvement plan prescribed in that paragraph (limited to one that contains the matters listed in paragraph (4), item (ii) of that Article; hereinafter referred to in this item as a "management capacity improvement plan") Business succession, etc. prescribed in Article 2, paragraph (10) of that Act (limited to the measure listed in item (viii) of that paragraph) carried out in accordance with the management capacity improvement plan pertaining to that certification (where a certification of change under Article 18, paragraph (1) of that Act has been granted, the plan after that change) An amount exceeding 1 billion yen 70 percent
(ii) A corporation that is a certified special business restructuring operator prescribed in Article 46-2 of the Act on Strengthening Industrial Competitiveness and that has obtained, during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024) to March 31, 2027, the certification referred to in Article 24-2, paragraph (1) of the Act on Strengthening Industrial Competitiveness for a special business restructuring plan prescribed in that paragraph (hereinafter referred to in this item as a "special business restructuring plan") Measures for special business restructuring prescribed in Article 46-2 of that Act (hereinafter referred to in this item as "special business restructuring") (limited to the measures listed in Article 2, paragraph (18), item (vi) of that Act; hereinafter the same applies in this item) carried out in accordance with the special business restructuring plan pertaining to that certification (where a certification of change under Article 24-3, paragraph (1) of that Act has been granted, the plan after that change; hereinafter referred to in this item as a "certified special business restructuring plan") An amount exceeding 10 billion yen or an amount less than 100 million yen The percentage specified below for the category of those specified shares, etc. listed below
(a) Shares, etc. acquired as the measure for the first special business restructuring carried out in accordance with that certified special business restructuring plan: 90 percent
(b) Shares, etc. other than those listed in (a): 100 percent
machine translation, not official
**第二項** 前項の中小企業事業再編投資損失準備金を積み立てている法人の各事業年度終了の日において、前事業年度から繰り越された特定法人に係る中小企業事業再編投資損失準備金の金額（その日までに次項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は前事業年度終了の日までにこの項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額。次項及び第四項において同じ。）のうちにその積み立てられた事業年度（以下この項において「積立事業年度」という。）終了の日の翌日から五年（前項の表の第二号の第二欄に掲げる措置として特定法人の株式等の取得をしていた場合における当該特定法人に係る中小企業事業再編投資損失準備金にあつては、十年）を経過したもの（以下この項において「据置期間経過準備金額」という。）がある場合には、当該据置期間経過準備金額については、当該積立事業年度の所得の金額の計算上前項の規定により損金の額に算入された当該中小企業事業再編投資損失準備金として積み立てた金額に当該各事業年度の月数を乗じてこれを六十で除して計算した金額（当該計算した金額が当該据置期間経過準備金額を超える場合には、当該据置期間経過準備金額）に相当する金額を、当該事業年度の所得の金額の計算上、益金の額に算入する。
art-56/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/art-56/par-2
Where, as of the end of each business year of a corporation that has set aside the reserve for losses on investment in business restructuring of small and medium sized enterprises referred to in the preceding paragraph, the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to a specified corporation carried over from the preceding business year (where there are amounts that have been included, or are to be included, in gross profit by that day pursuant to the provisions of the following paragraph, or amounts that were included in gross profit by the end of the preceding business year pursuant to the provisions of this paragraph, the amount obtained by deducting those amounts; the same applies in the following paragraph and paragraph (4)) includes an amount for which five years (for the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to a specified corporation where the corporation had acquired shares, etc. of that specified corporation as a measure listed in the second column of item (ii) of the table in the preceding paragraph, 10 years) have elapsed from the day following the end of the business year in which it was set aside (hereinafter referred to in this paragraph as the "business year of accumulation") (hereinafter referred to in this paragraph as the "reserve amount past the deferral period"), then with regard to that reserve amount past the deferral period, the amount equivalent to the amount calculated by multiplying the amount set aside as that reserve for losses on investment in business restructuring of small and medium sized enterprises that was included in deductible expenses pursuant to the provisions of the preceding paragraph in calculating the amount of income for that business year of accumulation by the number of months in each relevant business year and dividing the result by 60 (where the amount so calculated exceeds that reserve amount past the deferral period, that reserve amount past the deferral period) is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第三項** 第一項の中小企業事業再編投資損失準備金を積み立てている法人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日を含む事業年度（第三号に掲げる場合にあつては、合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。
art-56/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-3 · https://japanlaw.org/l/332AC0000000026/art-56/par-3
Where a corporation that has set aside the reserve for losses on investment in business restructuring of small and medium sized enterprises referred to in paragraph (1) comes to fall under any of the cases listed in the following items, the amount equivalent to the amount specified in that item is included in gross profit in calculating the amount of income for the business year that includes the day on which it came to fall under that case (in the case listed in item (iii), the business year that includes the day before the date of the merger).
machine translation, not official
**一** 次に掲げる場合に該当することとなつた場合（次に掲げる場合の区分に応じそれぞれ次に定める措置として特定法人の株式等の取得をしていた場合に限る。） その取り消された日における当該特定法人に係る中小企業事業再編投資損失準備金の金額
art-56/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-56/par-3/item-1
where the corporation has come to fall under any of the following cases (limited to where it had acquired shares, etc. of a specified corporation as the measure specified below for the category of the following cases): the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to that specified corporation as of the day on which the certification was revoked:
machine translation, not official
**イ** 中小企業等経営強化法第十八条第二項の規定により同法第十七条第一項の認定が取り消された場合 当該認定に係る第一項の表の第一号の第二欄に掲げる措置
art-56/par-3/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-3/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-56/par-3/item-1/sub-1
where the certification under Article 17, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. has been revoked pursuant to the provisions of Article 18, paragraph (2) of that Act: the measure listed in the second column of item (i) of the table in paragraph (1) pertaining to that certification;
machine translation, not official
**ロ** 産業競争力強化法第二十四条の三第二項又は第三項の規定により同法第二十四条の二第一項の認定が取り消された場合 当該認定に係る第一項の表の第二号の第二欄に掲げる措置
art-56/par-3/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-3/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-56/par-3/item-1/sub-2
where the certification under Article 24-2, paragraph (1) of the Act on Strengthening Industrial Competitiveness has been revoked pursuant to the provisions of Article 24-3, paragraph (2) or paragraph (3) of that Act: the measure listed in the second column of item (ii) of the table in paragraph (1) pertaining to that certification;
machine translation, not official
**二** 当該中小企業事業再編投資損失準備金に係る特定法人の株式等の全部又は一部を有しないこととなつた場合（次号又は第四号に該当する場合及び当該法人を合併法人とする適格合併により当該特定法人が解散した場合を除く。） その有しないこととなつた日における当該特定法人に係る中小企業事業再編投資損失準備金の金額のうちその有しないこととなつた株式等に係るものとして政令で定めるところにより計算した金額（当該特定法人の株式等の全部を有しないこととなつた場合には、その有しないこととなつた日における当該特定法人に係る中小企業事業再編投資損失準備金の金額）
art-56/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-56/par-3/item-2
where the corporation has ceased to hold all or part of the shares, etc. of a specified corporation pertaining to that reserve for losses on investment in business restructuring of small and medium sized enterprises (excluding where it falls under the following item or item (iv), and where that specified corporation has dissolved through a qualified merger in which that corporation is the merging corporation): the amount calculated, pursuant to the provisions of Cabinet Order, as the amount pertaining to the shares, etc. it has ceased to hold, out of the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to that specified corporation as of the day on which it ceased to hold them (where it has ceased to hold all of the shares, etc. of that specified corporation, the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to that specified corporation as of the day on which it ceased to hold them);
machine translation, not official
**三** 合併により合併法人に前号に規定する特定法人の株式等を移転した場合 その合併の直前における当該特定法人に係る中小企業事業再編投資損失準備金の金額
art-56/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-56/par-3/item-3
where the corporation has transferred the shares, etc. of the specified corporation prescribed in the preceding item to the merging corporation through a merger: the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to that specified corporation immediately before the merger;
machine translation, not official
**四** 第二号に規定する特定法人が解散した場合（当該法人を合併法人とする適格合併により解散した場合を除く。） その解散の日における当該特定法人に係る中小企業事業再編投資損失準備金の金額
art-56/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-56/par-3/item-4
where the specified corporation prescribed in item (ii) has dissolved (excluding where it has dissolved through a qualified merger in which that corporation is the merging corporation): the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to that specified corporation as of the day of dissolution;
machine translation, not official
**五** 第二号に規定する特定法人の株式等についてその帳簿価額を減額した場合 その減額をした日における当該特定法人に係る中小企業事業再編投資損失準備金の金額のうちその減額をした金額に相当する金額（分割型分割、法人税法第二条第十二号の十五の二に規定する株式分配又は同法第六十一条の二第十八項に規定する資本の払戻しによりその帳簿価額を減額した場合には、同日における当該特定法人に係る中小企業事業再編投資損失準備金の金額のうちその減額をした金額に対応する部分の金額として政令で定める金額）
art-56/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-56/par-3/item-5
where the corporation has reduced the book value of the shares, etc. of the specified corporation prescribed in item (ii): the amount equivalent to the amount so reduced, out of the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to that specified corporation as of the day on which it made the reduction (where it has reduced that book value through a company split by split-off, a share distribution prescribed in Article 2, item (xii)-15-2 of the Corporation Tax Act or a refund of capital prescribed in Article 61-2, paragraph (18) of that Act, the amount specified by Cabinet Order as the amount of the portion corresponding to the amount so reduced, out of the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to that specified corporation as of that day);
machine translation, not official
**六** 当該法人が解散した場合（合併により解散した場合を除く。） その解散の日における中小企業事業再編投資損失準備金の金額
art-56/par-3/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-56/par-3/item-6
where that corporation has dissolved (excluding dissolution through a merger): the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises as of the day of dissolution;
machine translation, not official
**七** 当該法人が特定保険契約を締結した場合（当該特定保険契約に係る第一項の表の各号の第二欄に掲げる措置として特定法人の株式等の取得をしていた場合に限る。） その締結した日における当該特定法人に係る中小企業事業再編投資損失準備金の金額
art-56/par-3/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-56/par-3/item-7
where that corporation has concluded a specified insurance policy (limited to where it had acquired shares, etc. of a specified corporation as a measure listed in the second column of an item of the table in paragraph (1) pertaining to that specified insurance policy): the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to that specified corporation as of the day on which it concluded the policy;
machine translation, not official
**八** 前項、前各号及び次項の場合以外の場合において特定法人に係る中小企業事業再編投資損失準備金の金額を取り崩した場合 その取り崩した日における当該特定法人に係る中小企業事業再編投資損失準備金の金額のうちその取り崩した金額に相当する金額
art-56/par-3/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-3/item-8 · https://japanlaw.org/l/332AC0000000026/art-56/par-3/item-8
where the corporation has reversed the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to a specified corporation in a case other than the cases referred to in the preceding paragraph, the preceding items and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to that specified corporation as of the day of the reversal.
machine translation, not official
**第四項** 第一項の中小企業事業再編投資損失準備金を積み立てている法人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となつた事実のあつた日（次の各号に掲げる場合に該当する場合には、当該各号に定める日）又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における中小企業事業再編投資損失準備金の金額は、その日を含む事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、前二項の規定は、適用しない。
art-56/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-4 · https://japanlaw.org/l/332AC0000000026/art-56/par-4
Where a corporation that has set aside the reserve for losses on investment in business restructuring of small and medium sized enterprises referred to in paragraph (1) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that it will discontinue filing returns by blue return, the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises as of the day on which the fact that gave rise to the revocation of the approval occurred (where it falls under any of the cases listed in the following items, the day specified in that item) or the day on which the written notification was submitted (where the day on which the written notification was submitted is after the end of the business year in which it discontinued filing returns by blue return, the end of that business year) is included in gross profit in calculating the amount of income for the business year that includes that day. In this case, the provisions of the preceding two paragraphs do not apply.
machine translation, not official
**一** 通算法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その通知を受けた日の前日（当該前日が当該通算法人に係る通算親法人の事業年度終了の日であるときは、当該通知を受けた日）
art-56/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-56/par-4/item-1
where a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day before the day on which it received the notice (where that day before is the end of the business year of the group tax sharing parent corporation of that group tax sharing corporation, the day on which it received the notice);
machine translation, not official
**二** 通算法人であつた法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その承認の取消しの基因となつた事実のあつた日又は同法第六十四条の九第一項の規定による承認の効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日であるときは、当該効力を失つた日）のいずれか遅い日
art-56/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-56/par-4/item-2
where a corporation that was a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day on which the fact that gave rise to the revocation of the approval occurred or the day before the day on which the approval under Article 64-9, paragraph (1) of that Act ceased to be effective (where that day before is the end of the business year of the group tax sharing parent corporation of that corporation, the day on which the approval ceased to be effective), whichever is later.
machine translation, not official
**第五項** 第二項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-56/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-5 · https://japanlaw.org/l/332AC0000000026/art-56/par-5
The number of months referred to in paragraph (2) is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第六項** 第一項の規定は、同項の規定の適用を受けようとする事業年度の確定申告書等に中小企業事業再編投資損失準備金として積み立てた金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその積み立てた金額の計算に関する明細書の添付がある場合に限り、適用する。
art-56/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-6 · https://japanlaw.org/l/332AC0000000026/art-56/par-6
The provisions of paragraph (1) apply only where the final return, etc. for the business year for which the corporation seeks the application of those provisions contains a statement of the inclusion in deductible expenses of the amount set aside as a reserve for losses on investment in business restructuring of small and medium sized enterprises, and a written statement concerning the calculation of the amount so set aside is attached to that final return, etc.
machine translation, not official
**第七項** 前項に定めるもののほか、第一項から第五項までの規定の適用に関し必要な事項は、政令で定める。
art-56/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-56/par-7 · https://japanlaw.org/l/332AC0000000026/art-56/par-7
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (5) are specified by Cabinet Order.
machine translation, not official
### 第五十七条から第五十七条の三まで 〔削除 / repealed〕
art-57-to-57-3 · https://japanlaw.org/en/special-taxation-measures-act/art-57-to-57-3 · https://japanlaw.org/l/332AC0000000026/art-57-to-57-3
**第一項** 削除
art-57-to-57-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-to-57-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-to-57-3/par-1
no English for this paragraph
### 第五十七条の四（特定原子力施設炉心等除去準備金） — Reserve for Removal of Reactor Cores, etc. from Specified Nuclear Facilities
caption: machine translation, not official
art-57-4 · https://japanlaw.org/en/special-taxation-measures-act/art-57-4 · https://japanlaw.org/l/332AC0000000026/art-57-4
**第一項** 青色申告書を提出する法人で原子力損害賠償・廃炉等支援機構法（平成二十三年法律第九十四号）第五十五条の三第一項に規定する廃炉等実施認定事業者（第三項第一号において「廃炉等実施認定事業者」という。）であるものが、原子力損害賠償・廃炉等支援機構法の一部を改正する法律（平成二十九年法律第三十号）の施行の日から令和十一年三月三十一日までの期間内の日を含む各事業年度（解散の日を含む事業年度及び清算中の各事業年度を除く。）において、核原料物質、核燃料物質及び原子炉の規制に関する法律（昭和三十二年法律第百六十六号）第四十三条の三の五第二項第五号に規定する発電用原子炉施設又は原子力損害賠償・廃炉等支援機構法第三十八条第一項第二号に規定する実用再処理施設のうち、核原料物質、核燃料物質及び原子炉の規制に関する法律第六十四条の二第一項の規定により特定原子力施設として指定されたもの（以下この項及び次項において「特定原子力施設」という。）に係る著しく損傷した炉心等の除去に要する費用（次項において「炉心等除去費用」という。）の支出に充てるため、当該特定原子力施設ごとに、当該特定原子力施設につき当該事業年度において原子力損害賠償・廃炉等支援機構法第五十五条の三第一項及び第二項の規定により原子力損害賠償・廃炉等支援機構に廃炉等積立金として積み立てた金額に相当する金額以下の金額を損金経理の方法により特定原子力施設炉心等除去準備金として積み立てたときは、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-57-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-4/par-1
Where a corporation that files a blue return and that is a certified decommissioning operator prescribed in Article 55-3, paragraph (1) of the Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 94 of 2011) (referred to in paragraph (3), item (i) as a "certified decommissioning operator"), in each business year that includes a day within the period from the date of enforcement of the Act Partially Amending the Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 30 of 2017) to March 31, 2029 (excluding the business year that includes the day of dissolution and each business year during liquidation), in order to appropriate it for the expenditure of the costs required for the removal of severely damaged reactor cores, etc. (referred to in the following paragraph as the "cost of removing reactor cores, etc.") pertaining to a power reactor facility prescribed in Article 43-3-5, paragraph (2), item (v) of the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors (Act No. 166 of 1957) or a commercial reprocessing facility prescribed in Article 38, paragraph (1), item (ii) of the Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act, which has been designated as a specified nuclear facility pursuant to the provisions of Article 64-2, paragraph (1) of the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors (hereinafter referred to in this paragraph and the following paragraph as a "specified nuclear facility"), sets aside as a reserve for removal of reactor cores, etc. from specified nuclear facilities, for each specified nuclear facility, by the method of accounting as an expense or loss, an amount not exceeding the amount equivalent to the amount deposited with the Nuclear Damage Compensation and Decommissioning Facilitation Corporation as decommissioning, etc. reserve funds pursuant to the provisions of Article 55-3, paragraph (1) and paragraph (2) of the Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act for that specified nuclear facility in that business year, the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第二項** 前項の特定原子力施設炉心等除去準備金を積み立てている法人が、当該特定原子力施設炉心等除去準備金に係る特定原子力施設につき炉心等除去費用の額を支出した場合には、その支出した日における当該特定原子力施設に係る特定原子力施設炉心等除去準備金の金額（その日までにこの項又は次項の規定により益金の額に算入された、又は算入されるべきこととなつた金額がある場合には、当該金額を控除した金額。同項及び第四項において同じ。）のうちその支出した金額に相当する金額は、その支出した日を含む事業年度の所得の金額の計算上、益金の額に算入する。
art-57-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-57-4/par-2
Where a corporation that has set aside the reserve for removal of reactor cores, etc. from specified nuclear facilities referred to in the preceding paragraph has expended the cost of removing reactor cores, etc. for the specified nuclear facility pertaining to that reserve for removal of reactor cores, etc. from specified nuclear facilities, the amount equivalent to the amount so expended, out of the amount of the reserve for removal of reactor cores, etc. from specified nuclear facilities pertaining to that specified nuclear facility as of the day of the expenditure (where there are amounts that have been included, or are to be included, in gross profit by that day pursuant to the provisions of this paragraph or the following paragraph, the amount obtained by deducting those amounts; the same applies in that paragraph and paragraph (4)), is included in gross profit in calculating the amount of income for the business year that includes the day of the expenditure.
machine translation, not official
**第三項** 第一項の特定原子力施設炉心等除去準備金を積み立てている法人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日を含む事業年度の所得の金額の計算上、益金の額に算入する。
art-57-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-57-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-4/par-3
Where a corporation that has set aside the reserve for removal of reactor cores, etc. from specified nuclear facilities referred to in paragraph (1) comes to fall under any of the cases listed in the following items, the amount equivalent to the amount specified in that item is included in gross profit in calculating the amount of income for the business year that includes the day on which it came to fall under that case.
machine translation, not official
**一** 廃炉等実施認定事業者でなくなつた場合 当該廃炉等実施認定事業者でなくなつた日における特定原子力施設炉心等除去準備金の金額
art-57-4/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-4/par-3/item-1
where the corporation has ceased to be a certified decommissioning operator: the amount of the reserve for removal of reactor cores, etc. from specified nuclear facilities as of the day on which it ceased to be a certified decommissioning operator;
machine translation, not official
**二** 解散した場合 その解散の日における特定原子力施設炉心等除去準備金の金額
art-57-4/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-4/par-3/item-2
where the corporation has dissolved: the amount of the reserve for removal of reactor cores, etc. from specified nuclear facilities as of the day of dissolution;
machine translation, not official
**三** 前項、前二号及び次項の場合以外の場合において特定原子力施設炉心等除去準備金を取り崩した場合 その取り崩した日における特定原子力施設炉心等除去準備金の金額のうちその取り崩した金額に相当する金額
art-57-4/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-57-4/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-57-4/par-3/item-3
where the corporation has reversed the reserve for removal of reactor cores, etc. from specified nuclear facilities in a case other than the cases referred to in the preceding paragraph, the preceding two items and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for removal of reactor cores, etc. from specified nuclear facilities as of the day of the reversal.
machine translation, not official
**第四項** 第一項の特定原子力施設炉心等除去準備金を積み立てている法人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となつた事実のあつた日（次の各号に掲げる場合に該当する場合には、当該各号に定める日）又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における特定原子力施設炉心等除去準備金の金額は、その日を含む事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、前二項の規定は、適用しない。
art-57-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-57-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-4/par-4
Where a corporation that has set aside the reserve for removal of reactor cores, etc. from specified nuclear facilities referred to in paragraph (1) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that it will discontinue filing returns by blue return, the amount of the reserve for removal of reactor cores, etc. from specified nuclear facilities as of the day on which the fact that gave rise to the revocation of the approval occurred (where it falls under any of the cases listed in the following items, the day specified in that item) or the day on which the written notification was submitted (where the day on which the written notification was submitted is after the end of the business year in which it discontinued filing returns by blue return, the end of that business year) is included in gross profit in calculating the amount of income for the business year that includes that day. In this case, the provisions of the preceding two paragraphs do not apply.
machine translation, not official
**一** 通算法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その通知を受けた日の前日（当該前日が当該通算法人に係る通算親法人の事業年度終了の日であるときは、当該通知を受けた日）
art-57-4/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-4/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-4/par-4/item-1
where a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day before the day on which it received the notice (where that day before is the end of the business year of the group tax sharing parent corporation of that group tax sharing corporation, the day on which it received the notice);
machine translation, not official
**二** 通算法人であつた法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その承認の取消しの基因となつた事実のあつた日又は同法第六十四条の九第一項の規定による承認の効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日であるときは、当該効力を失つた日）のいずれか遅い日
art-57-4/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-4/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-4/par-4/item-2
where a corporation that was a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day on which the fact that gave rise to the revocation of the approval occurred or the day before the day on which the approval under Article 64-9, paragraph (1) of that Act ceased to be effective (where that day before is the end of the business year of the group tax sharing parent corporation of that corporation, the day on which the approval ceased to be effective), whichever is later.
machine translation, not official
**第五項** 第五十六条第六項の規定は、第一項の規定を適用する場合について準用する。
art-57-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-57-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-57-4/par-5
The provisions of Article 56, paragraph (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
**第六項** 前項に定めるもののほか、第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。
art-57-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-57-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-57-4/par-6
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.
machine translation, not official
### 第五十七条の五（保険会社等の異常危険準備金） — Reserve for Abnormal Risks of Insurance Companies, etc.
caption: machine translation, not official
art-57-5 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5 · https://japanlaw.org/l/332AC0000000026/art-57-5
**第一項** 青色申告書を提出する法人で次の各号に掲げるものが、各事業年度（解散の日を含む事業年度及び清算中の各事業年度を除く。）において、当該各号に定める法律の規定による責任準備金（第十二項において「責任準備金」という。）の積立てに当たり、保険（次条第一項に規定する原子力保険及び地震保険を除くものとし、異常災害損失の発生が見込まれるものとして政令で定めるものに限る。以下この条において同じ。）又はこれに類する政令で定める共済に係る異常災害損失の補塡に充てるため、政令で定める保険の種類又は共済の種類ごとに、当該保険又は共済の当該事業年度における正味収入保険料又は正味収入共済掛金を基礎として政令で定めるところにより計算した金額以下の金額を損金経理の方法により異常危険準備金として積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により異常危険準備金として積み立てたときを含む。）は、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-57-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-1
Where a corporation that files a blue return and that is listed in any of the following items, in each business year (excluding the business year that includes the day of dissolution and each business year during liquidation), in setting aside the policy reserve under the provisions of the law specified in that item (referred to in paragraph (12) as the "policy reserve"), sets aside as a reserve for abnormal risks, for each type of insurance or type of mutual aid specified by Cabinet Order, by the method of accounting as an expense or loss, an amount not exceeding the amount calculated pursuant to the provisions of Cabinet Order on the basis of the net premium income or net mutual aid premium income of that insurance or mutual aid for that business year, in order to appropriate it for compensating losses from abnormal disasters pertaining to insurance (excluding the nuclear insurance and earthquake insurance prescribed in paragraph (1) of the following Article, and limited to insurance specified by Cabinet Order as insurance for which losses from abnormal disasters are expected to arise; the same applies hereinafter in this Article) or mutual aid similar thereto specified by Cabinet Order (including where it sets aside the amount as a reserve for abnormal risks by the method of setting it aside as a reserve fund through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**一** 保険業法（平成七年法律第百五号）第三条第一項に規定する免許を受けて損害保険業を行う法人 同法第百十六条第一項
art-57-5/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-1/item-1
a corporation that carries on casualty insurance business under the license prescribed in Article 3, paragraph (1) of the Insurance Business Act (Act No. 105 of 1995): Article 116, paragraph (1) of that Act;
machine translation, not official
**二** 保険業法第百八十五条第一項に規定する免許を受けて損害保険業を行う法人 同法第百九十九条において準用する同法第百十六条第一項
art-57-5/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-1/item-2
a corporation that carries on casualty insurance business under the license prescribed in Article 185, paragraph (1) of the Insurance Business Act: Article 116, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 199 of that Act;
machine translation, not official
**二の二** 保険業法第二百七十二条第一項に規定する登録を受けて同法第二条第十七項に規定する少額短期保険業を行う法人（損害保険業を行うものに限る。） 同法第二百七十二条の十八において準用する同法第百十六条第一項
art-57-5/par-1/item-2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-1/item-2-2 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-1/item-2-2
a corporation that carries on small amount and short term insurance business prescribed in Article 2, paragraph (17) of the Insurance Business Act under the registration prescribed in Article 272, paragraph (1) of that Act (limited to a corporation that carries on casualty insurance business): Article 116, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 272-18 of that Act;
machine translation, not official
**三** 船主相互保険組合 船主相互保険組合法（昭和二十五年法律第百七十七号）第四十四条の八において準用する保険業法第百十六条第一項
art-57-5/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-1/item-3
a ship owners' mutual insurance union: Article 116, paragraph (1) of the Insurance Business Act as applied mutatis mutandis pursuant to Article 44-8 of the Ship Owner's Mutual Insurance Union Act (Act No. 177 of 1950);
machine translation, not official
**四** 農業協同組合法第十条第一項第十号に掲げる事業を行う農業協同組合連合会 同法第十一条の三十二
art-57-5/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-1/item-4
a federation of agricultural cooperatives that carries out the business listed in Article 10, paragraph (1), item (x) of the Agricultural Co-operatives Act: Article 11-32 of that Act;
machine translation, not official
**五** 消費生活協同組合法（昭和二十三年法律第二百号）第十条第一項第四号に掲げる事業を行う消費生活協同組合及び消費生活協同組合連合会 同法第五十条の七
art-57-5/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-1/item-5
a consumer cooperative and a federation of consumer cooperatives that carry out the business listed in Article 10, paragraph (1), item (iv) of the Consumer Cooperatives Act (Act No. 200 of 1948): Article 50-7 of that Act;
machine translation, not official
**六** 共済水産業協同組合連合会 水産業協同組合法（昭和二十三年法律第二百四十二号）第百五条第一項において準用する同法第十五条の十七
art-57-5/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-1/item-6
a federation of fishery cooperatives for mutual aid: Article 15-17 of the Fishery Industry Cooperative Act (Act No. 242 of 1948) as applied mutatis mutandis pursuant to Article 105, paragraph (1) of that Act;
machine translation, not official
**七** 中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第三項に規定する火災等共済組合（第四項において「火災等共済組合」という。）及び同条第一項第三号に掲げる事業を行う協同組合連合会 同法第五十八条第五項
art-57-5/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-1/item-7
a fire, etc. mutual aid cooperative prescribed in Article 9-9, paragraph (3) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949) (referred to in paragraph (4) as a "fire, etc. mutual aid cooperative") and a federation of cooperatives that carries out the business listed in paragraph (1), item (iii) of that Article: Article 58, paragraph (5) of that Act;
machine translation, not official
**八** 生活衛生関係営業の運営の適正化及び振興に関する法律第八条第一項第十号に掲げる事業を行う生活衛生同業組合及び同法第五十四条第八号又は第九号に掲げる事業を行う生活衛生同業組合連合会 同法第十四条の四（同法第五十六条において準用する場合を含む。）
art-57-5/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-1/item-8
an environmental health industry association that carries out the business listed in Article 8, paragraph (1), item (x) of the Act on Coordination and Improvement of Environmental Health Industry and a federation of environmental health industry associations that carries out the business listed in Article 54, item (viii) or item (ix) of that Act: Article 14-4 of that Act (including as applied mutatis mutandis pursuant to Article 56 of that Act);
machine translation, not official
**九** 森林組合法第百一条第一項第十三号に掲げる事業を行う森林組合連合会 同法第百九条第一項において準用する同法第二十条
art-57-5/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-1/item-9
a federation of forestry cooperatives that carries out the business listed in Article 101, paragraph (1), item (xiii) of the Forestry Cooperative Act: Article 20 of that Act as applied mutatis mutandis pursuant to Article 109, paragraph (1) of that Act.
machine translation, not official
**第二項** 前項に規定する異常災害損失とは、同項に規定する保険の種類又は共済の種類（異常災害による損失の発生の状況が類似するものとして政令で定める保険又は共済については、政令で定める区分）ごとに、各事業年度において支払つた、又は支払うべきことの確定した保険金の総額（当該事業年度において収入した、又は収入すべきことの確定した再保険金がある場合には、その金額を控除した金額）又は共済金の総額（当該事業年度において収入した、又は収入すべきことの確定した保険金又は共済金がある場合には、これらの金額を控除した金額）が当該事業年度における正味収入保険料又は正味収入共済掛金に百分の五十（船舶保険その他政令で定めるものについては、政令で定める割合）を乗じて計算した金額を超える場合のその超える金額に対応する損失をいう。
art-57-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-2
The loss from abnormal disasters prescribed in the preceding paragraph means, for each type of insurance or type of mutual aid prescribed in that paragraph (for insurance or mutual aid specified by Cabinet Order as insurance or mutual aid for which the patterns of occurrence of losses due to abnormal disasters are similar, the category specified by Cabinet Order), the loss corresponding to the excess amount where the total amount of insurance proceeds paid, or finalized as payable, in each business year (where there are reinsurance proceeds received, or finalized as receivable, in that business year, the amount obtained by deducting that amount) or the total amount of mutual aid proceeds paid, or finalized as payable, in each business year (where there are insurance proceeds or mutual aid proceeds received, or finalized as receivable, in that business year, the amount obtained by deducting those amounts) exceeds the amount calculated by multiplying the net premium income or net mutual aid premium income for that business year by 50 percent (for ship insurance and other insurance specified by Cabinet Order, the percentage specified by Cabinet Order).
machine translation, not official
**第三項** 前二項に規定する正味収入保険料とは、各事業年度において収入した、又は収入すべきことの確定した保険料（当該保険料のうちに払い戻した、又は払い戻すべきものがある場合には、その金額を控除した金額）及び再保険返戻金の合計額から当該事業年度において支払つた、又は支払うべきことの確定した再保険料及び解約返戻金の合計額を控除した金額をいう。
art-57-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-3
The net premium income prescribed in the preceding two paragraphs means the amount obtained by deducting, from the sum of the premiums received, or finalized as receivable, in each business year (where any of those premiums have been refunded or are to be refunded, the amount obtained by deducting that amount) and the reinsurance refunds, the sum of the reinsurance premiums and cancellation refunds paid, or finalized as payable, in that business year.
machine translation, not official
**第四項** 第一項及び第二項に規定する正味収入共済掛金とは、各事業年度において収入した、又は収入すべきことの確定した共済掛金（火災等共済組合のうち通常の掛金率に特別の安全率を加算した率を基礎として共済掛金を算出しているものについては、その共済掛金のうち通常の掛金率に対応する部分の金額に限るものとし、当該確定した共済掛金のうちに払い戻した、又は払い戻すべきものがある場合には、その金額を控除した金額とする。）及び解約返戻金の合計額から当該事業年度において支払つた、又は支払うべきことの確定した保険料、共済掛金及び解約返戻金の合計額を控除した金額（第一項第四号の農業協同組合連合会又は同項第六号の共済水産業協同組合連合会が行う共済のうち政令で定めるものについては、同項第四号の事業を行う農業協同組合又は水産業協同組合法第十一条第一項第十二号の事業を行う漁業協同組合若しくは同法第九十三条第一項第六号の二の事業を行う水産加工業協同組合が締結した共済契約の共済掛金の額に対応するものとして政令で定めるところにより計算した金額）をいう。
art-57-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-4
The net mutual aid premium income prescribed in paragraph (1) and paragraph (2) means the amount obtained by deducting, from the sum of the mutual aid premiums received, or finalized as receivable, in each business year (for a fire, etc. mutual aid cooperative that calculates its mutual aid premiums on the basis of a rate obtained by adding a special safety rate to the ordinary premium rate, limited to the amount of the portion of those mutual aid premiums corresponding to the ordinary premium rate, and where any of those finalized mutual aid premiums have been refunded or are to be refunded, the amount obtained by deducting that amount) and the cancellation refunds, the sum of the premiums, mutual aid premiums and cancellation refunds paid, or finalized as payable, in that business year (for the mutual aid specified by Cabinet Order out of the mutual aid provided by a federation of agricultural cooperatives referred to in paragraph (1), item (iv) or a federation of fishery cooperatives for mutual aid referred to in item (vi) of that paragraph, the amount calculated pursuant to the provisions of Cabinet Order as the amount corresponding to the amount of mutual aid premiums under mutual aid contracts concluded by an agricultural cooperative that carries out the business referred to in item (iv) of that paragraph, or by a fishery cooperative that carries out the business referred to in Article 11, paragraph (1), item (xii) of the Fishery Industry Cooperative Act or a fishery processing cooperative that carries out the business referred to in Article 93, paragraph (1), item (vi)-2 of that Act).
machine translation, not official
**第五項** 前三項の場合において、当該保険又は共済につきその保険期間又は共済期間の満了後満期返戻金を支払う旨の特約のある契約その他政令で定める契約があるときは、第二項に規定する保険金の総額若しくは共済金の総額又は前二項に規定する保険料、再保険返戻金、再保険料、解約返戻金若しくは共済掛金の額は、これらの金額のうち当該保険又は共済の危険保険料部分又は危険共済掛金部分に係る金額として政令で定めるところにより計算した金額とする。
art-57-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-5
In the cases referred to in the preceding three paragraphs, where, with regard to that insurance or mutual aid, there is a contract with a special clause providing for the payment of a maturity refund after the expiration of the insurance period or mutual aid period, or any other contract specified by Cabinet Order, the total amount of insurance proceeds or total amount of mutual aid proceeds prescribed in paragraph (2), or the amount of premiums, reinsurance refunds, reinsurance premiums, cancellation refunds or mutual aid premiums prescribed in the preceding two paragraphs, is to be the amount calculated pursuant to the provisions of Cabinet Order as the amount pertaining to the risk premium portion or risk mutual aid premium portion of that insurance or mutual aid, out of those amounts.
machine translation, not official
**第六項** 第一項の異常危険準備金を積み立てている法人の当該異常危険準備金の積み立てられている保険又は共済について同項に規定する異常災害損失が生じた場合には、当該異常災害損失の生じた事業年度終了の日における前事業年度から繰り越された異常危険準備金の金額（その日までに第八項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は前事業年度終了の日までにこの項、次項若しくは第九項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）で当該保険又は共済（第二項に規定する政令で定める保険又は共済については、同項に規定する区分）に係るもののうち当該異常災害損失の額に相当する金額は、当該異常災害損失の生じた事業年度の所得の金額の計算上、益金の額に算入する。
art-57-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-6
Where a loss from abnormal disasters prescribed in paragraph (1) has arisen with regard to the insurance or mutual aid for which a corporation that has set aside the reserve for abnormal risks referred to in that paragraph has set aside that reserve for abnormal risks, the amount equivalent to the amount of that loss from abnormal disasters, out of the amount of the reserve for abnormal risks carried over from the preceding business year as of the end of the business year in which that loss from abnormal disasters arose (where there are amounts that have been included, or are to be included, in gross profit by that day pursuant to the provisions of paragraph (8), or amounts that were included in gross profit by the end of the preceding business year pursuant to the provisions of this paragraph, the following paragraph or paragraph (9), the amount obtained by deducting those amounts; the same applies hereinafter in this Article) that pertains to that insurance or mutual aid (for the insurance or mutual aid specified by Cabinet Order referred to in paragraph (2), the category prescribed in that paragraph), is included in gross profit in calculating the amount of income for the business year in which that loss from abnormal disasters arose.
machine translation, not official
**第七項** 第一項の異常危険準備金を積み立てている法人の各事業年度終了の日における前事業年度から繰り越された異常危険準備金の金額のうちに同日前十年以前に終了した事業年度において積み立てた金額（当該法人が合併、分割又は現物出資に係る合併法人、分割承継法人又は被現物出資法人である場合には、その合併、分割又は現物出資に係る被合併法人、分割法人又は現物出資法人が同日前十年以前に終了した事業年度において積み立てた金額（当該法人が分割承継法人又は被現物出資法人である場合にあつては、当該法人が引継ぎを受けた金額に限る。）を含む。）がある場合には、当該金額のうち政令で定める金額は、当該各事業年度の所得の金額の計算上、益金の額に算入する。
art-57-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-7
Where the amount of the reserve for abnormal risks carried over from the preceding business year as of the end of each business year of a corporation that has set aside the reserve for abnormal risks referred to in paragraph (1) includes an amount set aside in a business year that ended on or before the day 10 years before that day (where that corporation is the merging corporation, successor corporation in a company split or corporation receiving a capital contribution in kind in a merger, company split or capital contribution in kind, including an amount set aside by the merged corporation, splitting corporation or corporation making a capital contribution in kind in that merger, company split or capital contribution in kind in a business year that ended on or before the day 10 years before that day (where that corporation is a successor corporation in a company split or a corporation receiving a capital contribution in kind, limited to the amount succeeded to by that corporation)), the amount specified by Cabinet Order out of that amount is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第八項** 第一項の異常危険準備金を積み立てている法人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日を含む事業年度の所得の金額の計算上、益金の額に算入する。
art-57-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-8
Where a corporation that has set aside the reserve for abnormal risks referred to in paragraph (1) comes to fall under any of the cases listed in the following items, the amount equivalent to the amount specified in that item is included in gross profit in calculating the amount of income for the business year that includes the day on which it came to fall under that case.
machine translation, not official
**一** 保険又は共済に係る事業を廃止した場合（第一項第二号に掲げる法人については、国内における当該事業を廃止した場合） その廃止の日における異常危険準備金の金額
art-57-5/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-8/item-1
where the corporation has discontinued its business pertaining to insurance or mutual aid (for a corporation listed in paragraph (1), item (ii), where it has discontinued that business in Japan): the amount of the reserve for abnormal risks as of the day of the discontinuation;
machine translation, not official
**二** 解散した場合（合併により解散した場合を除く。） その解散の日における異常危険準備金の金額
art-57-5/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-8/item-2
where the corporation has dissolved (excluding dissolution through a merger): the amount of the reserve for abnormal risks as of the day of dissolution;
machine translation, not official
**三** 前二項、前二号及び次項の場合以外の場合において保険又は共済に係る異常危険準備金の金額を取り崩した場合 その取り崩した日における当該保険又は共済に係る異常危険準備金の金額のうちその取り崩した金額に相当する金額
art-57-5/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-8/item-3
where the corporation has reversed the amount of the reserve for abnormal risks pertaining to insurance or mutual aid in a case other than the cases referred to in the preceding two paragraphs, the preceding two items and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for abnormal risks pertaining to that insurance or mutual aid as of the day of the reversal.
machine translation, not official
**第九項** 第一項の異常危険準備金を積み立てている法人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした後再び青色申告書の提出の承認を受けた場合において、その承認を受けた後異常危険準備金として積み立てた金額で同項の規定によりその積み立てられた事業年度の所得の金額の計算上損金の額に算入される金額があるときは、当該金額に相当する金額のうち、その承認の取消しの基因となつた事実のあつた日（次の各号に掲げる場合に該当する場合には、当該各号に定める日）又はその申告をやめた事業年度終了の日において有していた異常危険準備金の金額でその積み立てられた事業年度終了の日において有するものに達するまでの金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。
art-57-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-9
Where a corporation that has set aside the reserve for abnormal risks referred to in paragraph (1) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that it will discontinue filing returns by blue return, and thereafter has again obtained approval for filing blue returns, if, out of the amounts set aside as a reserve for abnormal risks after obtaining that approval, there is an amount that is to be included in deductible expenses pursuant to the provisions of that paragraph in calculating the amount of income for the business year in which it was set aside, then, out of the amount equivalent to that amount, the amount up to the amount of the reserve for abnormal risks held as of the day on which the fact that gave rise to the revocation of the approval occurred (where it falls under any of the cases listed in the following items, the day specified in that item) or as of the end of the business year in which it discontinued filing those returns that is still held as of the end of the business year in which that amount was set aside is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**一** 通算法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その通知を受けた日の前日（当該前日が当該通算法人に係る通算親法人の事業年度終了の日であるときは、当該通知を受けた日）
art-57-5/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-9/item-1
where a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day before the day on which it received the notice (where that day before is the end of the business year of the group tax sharing parent corporation of that group tax sharing corporation, the day on which it received the notice);
machine translation, not official
**二** 通算法人であつた法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その承認の取消しの基因となつた事実のあつた日又は同法第六十四条の九第一項の規定による承認の効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日であるときは、当該効力を失つた日）のいずれか遅い日
art-57-5/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-9/item-2
where a corporation that was a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day on which the fact that gave rise to the revocation of the approval occurred or the day before the day on which the approval under Article 64-9, paragraph (1) of that Act ceased to be effective (where that day before is the end of the business year of the group tax sharing parent corporation of that corporation, the day on which the approval ceased to be effective), whichever is later.
machine translation, not official
**第十項** 前項の規定の適用については、法人が同項の規定の適用を受けた最初の事業年度終了の日後第六項から前項までの規定により益金の額に算入された金額は、まず、同項の承認の取消しの基因となつた事実のあつた日又は同項の申告をやめた事業年度終了の日において有していた異常危険準備金の金額から成るものとみなす。
art-57-5/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-10
With regard to the application of the provisions of the preceding paragraph, the amounts included in gross profit pursuant to the provisions of paragraph (6) through the preceding paragraph after the end of the first business year in which the corporation became subject to the provisions of that paragraph are deemed to consist first of the amount of the reserve for abnormal risks held as of the day on which the fact that gave rise to the revocation of the approval referred to in that paragraph occurred or as of the end of the business year in which it discontinued filing the returns referred to in that paragraph.
machine translation, not official
**第十一項** 第五十六条第六項の規定は、第一項の規定を適用する場合について準用する。
art-57-5/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-11
The provisions of Article 56, paragraph (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
**第十二項** 青色申告書を提出する法人で第一項第一号から第二号の二までに掲げるものが、各事業年度（清算中の各事業年度を除く。）において、分割又は現物出資により分割承継法人又は被現物出資法人に保険契約を移転する場合において、責任準備金の積立てに当たり、その保険に係る第二項に規定する異常災害損失の補塡に充てるため、第一項に規定する保険の種類ごとに、当該分割又は現物出資の直前の時を事業年度終了の時とした場合に同項の規定により計算される当該保険の同項に規定する政令で定めるところにより計算した金額に相当する金額以下の金額を異常危険準備金として積み立てたときは、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-57-5/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-12
Where a corporation that files a blue return and that is listed in paragraph (1), items (i) through (ii)-2, in each business year (excluding each business year during liquidation), transfers insurance policies to a successor corporation in a company split or a corporation receiving a capital contribution in kind through a company split or capital contribution in kind, if, in setting aside the policy reserve, in order to appropriate it for compensating losses from abnormal disasters prescribed in paragraph (2) pertaining to that insurance, it sets aside as a reserve for abnormal risks, for each type of insurance prescribed in paragraph (1), an amount not exceeding the amount equivalent to the amount calculated pursuant to the provisions of Cabinet Order prescribed in that paragraph for that insurance that would be calculated pursuant to the provisions of that paragraph if the time immediately before that company split or capital contribution in kind were the end of the business year, the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第十三項** 前項の規定は、同項に規定する法人が分割又は現物出資の日以後二月以内に同項の異常危険準備金の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
art-57-5/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-13
The provisions of the preceding paragraph apply only where the corporation prescribed in that paragraph has submitted, within two months after the date of the company split or capital contribution in kind, a document stating the amount of the reserve for abnormal risks referred to in that paragraph and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over the place for tax payment.
machine translation, not official
**第十四項** 第五十五条第十項、第十一項及び第十二項前段の規定は、第一項の異常危険準備金を積み立てている法人が合併により合併法人に保険契約を移転した場合について準用する。この場合において、同条第十項及び第十一項中「適格合併」とあるのは「合併」と、同条第十二項前段中「適格合併」とあるのは「合併」と、「第三項」とあるのは「第五十七条の五第六項及び第七項」と読み替えるものとする。
art-57-5/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-14
The provisions of Article 55, paragraph (10), paragraph (11) and the first sentence of paragraph (12) apply mutatis mutandis where a corporation that has set aside the reserve for abnormal risks referred to in paragraph (1) has transferred insurance policies to the merging corporation through a merger. In this case, the term "qualified merger" in paragraph (10) and paragraph (11) of that Article is deemed to be replaced with "merger", and the term "qualified merger" in the first sentence of paragraph (12) of that Article with "merger" and the term "paragraph (3)" with "Article 57-5, paragraph (6) and paragraph (7)".
machine translation, not official
**第十五項** 第五十五条第十三項、第十四項前段、第十五項及び第十六項前段の規定は、第一項又は第十二項の異常危険準備金を積み立てている法人が分割により分割承継法人に異常危険準備金に係る保険契約の全部又は一部を移転した場合について準用する。この場合において、同条第十三項中「適格分割」とあるのは「分割」と、同条第十四項前段中「適格分割」とあるのは「分割」と、「第三項」とあるのは「第五十七条の五第六項及び第七項」と、同条第十五項中「適格分割」とあるのは「分割」と、同条第十六項前段中「適格分割」とあるのは「分割」と、「第三項」とあるのは「第五十七条の五第六項及び第七項」と読み替えるものとする。
art-57-5/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-15 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-15
The provisions of Article 55, paragraph (13), the first sentence of paragraph (14), paragraph (15) and the first sentence of paragraph (16) apply mutatis mutandis where a corporation that has set aside the reserve for abnormal risks referred to in paragraph (1) or paragraph (12) has transferred all or part of the insurance policies pertaining to the reserve for abnormal risks to a successor corporation in a company split through a company split. In this case, the term "qualified company split" in paragraph (13) of that Article is deemed to be replaced with "company split"; the term "qualified company split" in the first sentence of paragraph (14) of that Article with "company split" and the term "paragraph (3)" with "Article 57-5, paragraph (6) and paragraph (7)"; the term "qualified company split" in paragraph (15) of that Article with "company split"; and the term "qualified company split" in the first sentence of paragraph (16) of that Article with "company split" and the term "paragraph (3)" with "Article 57-5, paragraph (6) and paragraph (7)".
machine translation, not official
**第十六項** 第五十五条第十七項、第十八項前段、第十九項及び第二十項前段の規定は、第一項又は第十二項の異常危険準備金を積み立てている法人が現物出資により被現物出資法人に当該異常危険準備金に係る保険契約の全部又は一部を移転した場合について準用する。この場合において、同条第十七項中「適格現物出資」とあるのは「現物出資」と、同条第十八項前段中「適格現物出資」とあるのは「現物出資」と、「第三項」とあるのは「第五十七条の五第六項及び第七項」と、同条第十九項中「適格現物出資」とあるのは「現物出資」と、同条第二十項前段中「適格現物出資」とあるのは「現物出資」と、「第三項」とあるのは「第五十七条の五第六項及び第七項」と読み替えるものとする。
art-57-5/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-16 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-16
The provisions of Article 55, paragraph (17), the first sentence of paragraph (18), paragraph (19) and the first sentence of paragraph (20) apply mutatis mutandis where a corporation that has set aside the reserve for abnormal risks referred to in paragraph (1) or paragraph (12) has transferred all or part of the insurance policies pertaining to that reserve for abnormal risks to a corporation receiving a capital contribution in kind through a capital contribution in kind. In this case, the term "qualified capital contribution in kind" in paragraph (17) of that Article is deemed to be replaced with "capital contribution in kind"; the term "qualified capital contribution in kind" in the first sentence of paragraph (18) of that Article with "capital contribution in kind" and the term "paragraph (3)" with "Article 57-5, paragraph (6) and paragraph (7)"; the term "qualified capital contribution in kind" in paragraph (19) of that Article with "capital contribution in kind"; and the term "qualified capital contribution in kind" in the first sentence of paragraph (20) of that Article with "capital contribution in kind" and the term "paragraph (3)" with "Article 57-5, paragraph (6) and paragraph (7)".
machine translation, not official
**第十七項** 第十一項に定めるもののほか、第一項から第十項まで及び第十二項から前項までの規定の適用に関し必要な事項は、政令で定める。
art-57-5/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-17 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-17
Beyond what is provided for in paragraph (11), necessary matters concerning the application of the provisions of paragraphs (1) through (10) and paragraph (12) through the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第五十七条の六（原子力保険又は地震保険に係る異常危険準備金） — Reserve for Abnormal Risks Pertaining to Nuclear Insurance or Earthquake Insurance
caption: machine translation, not official
art-57-6 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6 · https://japanlaw.org/l/332AC0000000026/art-57-6
**第一項** 青色申告書を提出する法人で次の各号に掲げるもの及び政令で定めるものが、各事業年度（解散の日を含む事業年度及び清算中の各事業年度を除く。）において、当該各号に定める法律（当該政令で定める法人については、政令で定める法律）の規定による責任準備金（第八項において「責任準備金」という。）の積立てに当たり、原子力保険（原子力施設、原子力災害に係る損害賠償責任等を保険の目的とする保険で政令で定めるものをいう。以下この条において同じ。）に係る原子力災害損失又は地震保険（住宅又は生活用動産を目的とし、地震若しくは噴火又はこれらによる津波を保険事故又は共済事故とする保険又は政令で定める共済をいう。以下この条において同じ。）に係る地震災害損失の補塡に充てるため、当該原子力保険又は地震保険の当該事業年度における前条第三項に規定する正味収入保険料又は同条第四項に規定する正味収入共済掛金を基礎として政令で定めるところにより計算した金額以下の金額を損金経理の方法により異常危険準備金として積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により異常危険準備金として積み立てたときを含む。）は、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-57-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-1
Where a corporation that files a blue return and that is listed in any of the following items or is specified by Cabinet Order, in each business year (excluding the business year that includes the day of dissolution and each business year during liquidation), in setting aside the policy reserve under the provisions of the law specified in that item (for a corporation specified by that Cabinet Order, the law specified by Cabinet Order) (referred to in paragraph (8) as the "policy reserve"), sets aside as a reserve for abnormal risks, by the method of accounting as an expense or loss, an amount not exceeding the amount calculated pursuant to the provisions of Cabinet Order on the basis of the net premium income prescribed in paragraph (3) of the preceding Article or the net mutual aid premium income prescribed in paragraph (4) of that Article of that nuclear insurance or earthquake insurance for that business year, in order to appropriate it for compensating losses from nuclear disasters pertaining to nuclear insurance (meaning insurance specified by Cabinet Order whose subject matter is nuclear facilities, liability for compensation for damage pertaining to nuclear disasters, etc.; the same applies hereinafter in this Article) or losses from earthquake disasters pertaining to earthquake insurance (meaning insurance, or mutual aid specified by Cabinet Order, whose subject matter is residential buildings or movables for daily life and whose insured event or mutual aid event is an earthquake or volcanic eruption, or a tsunami caused by either of these; the same applies hereinafter in this Article) (including where it sets aside the amount as a reserve for abnormal risks by the method of setting it aside as a reserve fund through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**一** 保険業法第三条第一項に規定する免許を受けて損害保険業を行う法人 同法第百十六条第一項
art-57-6/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-1/item-1
a corporation that carries on casualty insurance business under the license prescribed in Article 3, paragraph (1) of the Insurance Business Act: Article 116, paragraph (1) of that Act;
machine translation, not official
**二** 保険業法第百八十五条第一項に規定する免許を受けて損害保険業を行う法人 同法第百九十九条において準用する同法第百十六条第一項
art-57-6/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-1/item-2
a corporation that carries on casualty insurance business under the license prescribed in Article 185, paragraph (1) of the Insurance Business Act: Article 116, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 199 of that Act.
machine translation, not official
**第二項** 前項に規定する原子力災害損失とは、原子力施設における損害の発生、原子力による災害その他の事故の発生等により原子力保険に係る保険責任が生じたことに伴い、各事業年度において支払つた、又は支払うべきことの確定した保険金の総額（当該事業年度において収入した、又は収入すべきことの確定した再保険金がある場合には、その金額を控除した金額）に対応する損失をいい、同項に規定する地震災害損失とは、地震若しくは噴火又はこれらによる津波を直接又は間接の原因とする火災、損壊、埋没又は流失による損害の発生により地震保険に係る保険責任又は共済責任が生じたことに伴い、各事業年度において支払つた、又は支払うべきことの確定した保険金又は共済金の総額（当該事業年度において収入した、又は収入すべきことの確定した再保険金、保険金又は共済金がある場合には、これらの金額を控除した金額）に対応する損失をいう。
art-57-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-2
The loss from nuclear disasters prescribed in the preceding paragraph means the loss corresponding to the total amount of insurance proceeds paid, or finalized as payable, in each business year (where there are reinsurance proceeds received, or finalized as receivable, in that business year, the amount obtained by deducting that amount) as a result of insurance liability under nuclear insurance having arisen due to the occurrence of damage at a nuclear facility, the occurrence of a disaster caused by nuclear energy or any other accident, etc., and the loss from earthquake disasters prescribed in that paragraph means the loss corresponding to the total amount of insurance proceeds or mutual aid proceeds paid, or finalized as payable, in each business year (where there are reinsurance proceeds, insurance proceeds or mutual aid proceeds received, or finalized as receivable, in that business year, the amount obtained by deducting those amounts) as a result of insurance liability or mutual aid liability under earthquake insurance having arisen due to the occurrence of damage from fire, destruction, burial or washing away directly or indirectly caused by an earthquake or volcanic eruption, or a tsunami caused by either of these.
machine translation, not official
**第三項** 第一項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金を積み立てている法人について同項に規定する原子力災害損失又は地震災害損失が生じた場合には、当該原子力災害損失又は地震災害損失の生じた日における原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金の金額（その日までにこの項若しくは第五項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は前事業年度終了の日までに次項の規定若しくは第六項において準用する前条第九項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）のうち当該原子力災害損失又は地震災害損失の額に相当する金額は、当該原子力災害損失又は地震災害損失の生じた日を含む事業年度の所得の金額の計算上、益金の額に算入する。
art-57-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-3
Where a loss from nuclear disasters or loss from earthquake disasters prescribed in paragraph (1) has arisen for a corporation that has set aside the reserve for abnormal risks pertaining to nuclear insurance or the reserve for abnormal risks pertaining to earthquake insurance referred to in that paragraph, the amount equivalent to the amount of that loss from nuclear disasters or loss from earthquake disasters, out of the amount of the reserve for abnormal risks pertaining to nuclear insurance or the reserve for abnormal risks pertaining to earthquake insurance as of the day on which that loss from nuclear disasters or loss from earthquake disasters arose (where there are amounts that have been included, or are to be included, in gross profit by that day pursuant to the provisions of this paragraph or paragraph (5), or amounts that were included in gross profit by the end of the preceding business year pursuant to the provisions of the following paragraph or the provisions of paragraph (9) of the preceding Article as applied mutatis mutandis pursuant to paragraph (6), the amount obtained by deducting those amounts; the same applies hereinafter in this Article), is included in gross profit in calculating the amount of income for the business year that includes the day on which that loss from nuclear disasters or loss from earthquake disasters arose.
machine translation, not official
**第四項** 第一項の原子力保険に係る異常危険準備金を積み立てている法人の各事業年度終了の日における前事業年度から繰り越された原子力保険に係る異常危険準備金の金額のうちに同日前十年以前に終了した事業年度において積み立てた金額（当該法人が合併、分割又は現物出資に係る合併法人、分割承継法人又は被現物出資法人である場合には、その合併、分割又は現物出資に係る被合併法人、分割法人又は現物出資法人が同日前十年以前に終了した事業年度において積み立てた金額（当該法人が分割承継法人又は被現物出資法人である場合にあつては、当該法人が引継ぎを受けた金額に限る。）を含む。）がある場合には、当該金額は、当該各事業年度の所得の金額の計算上、益金の額に算入する。
art-57-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-4
Where the amount of the reserve for abnormal risks pertaining to nuclear insurance carried over from the preceding business year as of the end of each business year of a corporation that has set aside the reserve for abnormal risks pertaining to nuclear insurance referred to in paragraph (1) includes an amount set aside in a business year that ended on or before the day 10 years before that day (where that corporation is the merging corporation, successor corporation in a company split or corporation receiving a capital contribution in kind in a merger, company split or capital contribution in kind, including an amount set aside by the merged corporation, splitting corporation or corporation making a capital contribution in kind in that merger, company split or capital contribution in kind in a business year that ended on or before the day 10 years before that day (where that corporation is a successor corporation in a company split or a corporation receiving a capital contribution in kind, limited to the amount succeeded to by that corporation)), that amount is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第五項** 第一項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金を積み立てている法人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日を含む事業年度の所得の金額の計算上、益金の額に算入する。
art-57-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-5
Where a corporation that has set aside the reserve for abnormal risks pertaining to nuclear insurance or the reserve for abnormal risks pertaining to earthquake insurance referred to in paragraph (1) comes to fall under any of the cases listed in the following items, the amount equivalent to the amount specified in that item is included in gross profit in calculating the amount of income for the business year that includes the day on which it came to fall under that case.
machine translation, not official
**一** 原子力保険の業務を廃止した場合又は地震保険の業務を廃止した場合（第一項第二号に掲げる法人については、国内におけるこれらの業務を廃止した場合） その廃止の日における原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金の金額
art-57-6/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-5/item-1
where the corporation has discontinued its nuclear insurance operations or its earthquake insurance operations (for a corporation listed in paragraph (1), item (ii), where it has discontinued those operations in Japan): the amount of the reserve for abnormal risks pertaining to nuclear insurance or the reserve for abnormal risks pertaining to earthquake insurance as of the day of the discontinuation;
machine translation, not official
**二** 解散した場合（合併により解散した場合を除く。） その解散の日における原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金の金額
art-57-6/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-5/item-2
where the corporation has dissolved (excluding dissolution through a merger): the amount of the reserve for abnormal risks pertaining to nuclear insurance or the reserve for abnormal risks pertaining to earthquake insurance as of the day of dissolution;
machine translation, not official
**三** 前二項、前二号及び次項の場合以外の場合において原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金の金額を取り崩した場合 その取り崩した日における当該異常危険準備金の金額のうちその取り崩した金額に相当する金額
art-57-6/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-5/item-3
where the corporation has reversed the amount of the reserve for abnormal risks pertaining to nuclear insurance or the reserve for abnormal risks pertaining to earthquake insurance in a case other than the cases referred to in the preceding two paragraphs, the preceding two items and the following paragraph: the amount equivalent to the amount reversed out of the amount of that reserve for abnormal risks as of the day of the reversal.
machine translation, not official
**第六項** 前条第九項及び第十項の規定は、第一項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金を積み立てている法人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした後再び青色申告書の提出の承認を受けた場合において、その承認を受けた後原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金として積み立てた金額で同項の規定によりその積み立てられた事業年度の所得の金額の計算上損金の額に算入される金額があるときについて準用する。この場合において、同条第十項中「第六項から前項まで」とあるのは、「次条第三項から第五項まで及び前項」と読み替えるものとする。
art-57-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-6
The provisions of paragraph (9) and paragraph (10) of the preceding Article apply mutatis mutandis where a corporation that has set aside the reserve for abnormal risks pertaining to nuclear insurance or the reserve for abnormal risks pertaining to earthquake insurance referred to in paragraph (1) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that it will discontinue filing returns by blue return, and thereafter has again obtained approval for filing blue returns, and, out of the amounts set aside as a reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance after obtaining that approval, there is an amount that is to be included in deductible expenses pursuant to the provisions of that paragraph in calculating the amount of income for the business year in which it was set aside. In this case, the phrase "paragraph (6) through the preceding paragraph" in paragraph (10) of that Article is deemed to be replaced with "paragraphs (3) through (5) of the following Article and the preceding paragraph".
machine translation, not official
**第七項** 第五十六条第六項の規定は、第一項の規定を適用する場合について準用する。
art-57-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-7
The provisions of Article 56, paragraph (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
**第八項** 青色申告書を提出する法人で第一項各号に掲げるものが、各事業年度（清算中の各事業年度を除く。）において、分割又は現物出資により分割承継法人又は被現物出資法人に原子力保険又は地震保険の保険契約の全部を移転する場合において、責任準備金の積立てに当たり、原子力保険に係る第二項に規定する原子力災害損失又は地震保険に係る同項に規定する地震災害損失の補塡に充てるため、当該分割又は現物出資の直前の時を当該事業年度終了の時とした場合に第一項の規定により計算される当該原子力保険又は地震保険の同項に規定する政令で定めるところにより計算した金額に相当する金額以下の金額を異常危険準備金として積み立てたときは、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-57-6/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-8
Where a corporation that files a blue return and that is listed in any of the items of paragraph (1), in each business year (excluding each business year during liquidation), transfers all of the insurance policies of nuclear insurance or earthquake insurance to a successor corporation in a company split or a corporation receiving a capital contribution in kind through a company split or capital contribution in kind, if, in setting aside the policy reserve, in order to appropriate it for compensating the loss from nuclear disasters prescribed in paragraph (2) pertaining to nuclear insurance or the loss from earthquake disasters prescribed in that paragraph pertaining to earthquake insurance, it sets aside as a reserve for abnormal risks an amount not exceeding the amount equivalent to the amount calculated pursuant to the provisions of Cabinet Order prescribed in paragraph (1) for that nuclear insurance or earthquake insurance that would be calculated pursuant to the provisions of that paragraph if the time immediately before that company split or capital contribution in kind were the end of that business year, the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第九項** 前項の規定は、同項に規定する法人が分割又は現物出資の日以後二月以内に同項の異常危険準備金の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
art-57-6/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-9
The provisions of the preceding paragraph apply only where the corporation prescribed in that paragraph has submitted, within two months after the date of the company split or capital contribution in kind, a document stating the amount of the reserve for abnormal risks referred to in that paragraph and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over the place for tax payment.
machine translation, not official
**第十項** 第五十五条第十項及び第十一項の規定は第一項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金を積み立てている法人が合併により合併法人に原子力保険又は地震保険の保険契約の全部を移転した場合について、同条第十二項前段の規定は第一項の原子力保険に係る異常危険準備金を積み立てている法人が合併により合併法人に原子力保険に係る保険契約の全部を移転した場合について、それぞれ準用する。この場合において、同条第十項及び第十一項中「適格合併」とあるのは「合併」と、同条第十二項前段中「適格合併」とあるのは「合併」と、「第三項」とあるのは「第五十七条の六第四項」と読み替えるものとする。
art-57-6/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-10
The provisions of Article 55, paragraph (10) and paragraph (11) apply mutatis mutandis where a corporation that has set aside the reserve for abnormal risks pertaining to nuclear insurance or the reserve for abnormal risks pertaining to earthquake insurance referred to in paragraph (1) has transferred all of the insurance policies of nuclear insurance or earthquake insurance to the merging corporation through a merger, and the provisions of the first sentence of paragraph (12) of that Article apply mutatis mutandis where a corporation that has set aside the reserve for abnormal risks pertaining to nuclear insurance referred to in paragraph (1) has transferred all of the insurance policies pertaining to nuclear insurance to the merging corporation through a merger. In this case, the term "qualified merger" in paragraph (10) and paragraph (11) of that Article is deemed to be replaced with "merger", and the term "qualified merger" in the first sentence of paragraph (12) of that Article with "merger" and the term "paragraph (3)" with "Article 57-6, paragraph (4)".
machine translation, not official
**第十一項** 第一項又は第八項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金を積み立てている法人が分割により分割承継法人に当該異常危険準備金に係る原子力保険又は地震保険の保険契約の全部を移転した場合には、その分割直前における当該異常危険準備金の金額は、当該分割承継法人に引き継ぐものとする。この場合において、その分割承継法人が引継ぎを受けた異常危険準備金の金額は、当該分割承継法人がその分割の日において有する第一項の異常危険準備金の金額とみなす。
art-57-6/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-11
Where a corporation that has set aside the reserve for abnormal risks pertaining to nuclear insurance or the reserve for abnormal risks pertaining to earthquake insurance referred to in paragraph (1) or paragraph (8) has transferred all of the insurance policies of nuclear insurance or earthquake insurance pertaining to that reserve for abnormal risks to a successor corporation in a company split through a company split, the amount of that reserve for abnormal risks immediately before the company split is to be succeeded to by that successor corporation in a company split. In this case, the amount of the reserve for abnormal risks succeeded to by the successor corporation in a company split is deemed to be the amount of the reserve for abnormal risks referred to in paragraph (1) held by that successor corporation in a company split as of the date of the company split.
machine translation, not official
**第十二項** 第五十五条第十四項前段及び第十六項前段の規定は前項の異常危険準備金を積み立てている法人が分割により分割承継法人に当該異常危険準備金に係る原子力保険の保険契約の全部を移転した場合について、同条第十五項の規定は前項の異常危険準備金を積み立てている法人が分割により分割承継法人に当該異常危険準備金に係る原子力保険又は地震保険の保険契約の全部を移転した場合について、それぞれ準用する。この場合において、同条第十四項前段中「適格分割」とあるのは「分割」と、「第三項」とあるのは「第五十七条の六第四項」と、同条第十五項中「適格分割」とあるのは「分割」と、同条第十六項前段中「適格分割」とあるのは「分割」と、「第三項」とあるのは「第五十七条の六第四項」と読み替えるものとする。
art-57-6/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-12
The provisions of the first sentence of Article 55, paragraph (14) and the first sentence of paragraph (16) of that Article apply mutatis mutandis where a corporation that has set aside the reserve for abnormal risks referred to in the preceding paragraph has transferred all of the insurance policies of nuclear insurance pertaining to that reserve for abnormal risks to a successor corporation in a company split through a company split, and the provisions of paragraph (15) of that Article apply mutatis mutandis where a corporation that has set aside the reserve for abnormal risks referred to in the preceding paragraph has transferred all of the insurance policies of nuclear insurance or earthquake insurance pertaining to that reserve for abnormal risks to a successor corporation in a company split through a company split. In this case, the term "qualified company split" in the first sentence of paragraph (14) of that Article is deemed to be replaced with "company split" and the term "paragraph (3)" with "Article 57-6, paragraph (4)"; the term "qualified company split" in paragraph (15) of that Article with "company split"; and the term "qualified company split" in the first sentence of paragraph (16) of that Article with "company split" and the term "paragraph (3)" with "Article 57-6, paragraph (4)".
machine translation, not official
**第十三項** 第一項又は第八項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金を積み立てている法人が現物出資により被現物出資法人に当該異常危険準備金に係る原子力保険又は地震保険の保険契約の全部を移転した場合には、その現物出資直前における当該異常危険準備金の金額は、当該被現物出資法人に引き継ぐものとする。この場合において、その被現物出資法人が引継ぎを受けた異常危険準備金の金額は、当該被現物出資法人がその現物出資の日において有する第一項の異常危険準備金の金額とみなす。
art-57-6/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-13
Where a corporation that has set aside the reserve for abnormal risks pertaining to nuclear insurance or the reserve for abnormal risks pertaining to earthquake insurance referred to in paragraph (1) or paragraph (8) has transferred all of the insurance policies of nuclear insurance or earthquake insurance pertaining to that reserve for abnormal risks to a corporation receiving a capital contribution in kind through a capital contribution in kind, the amount of that reserve for abnormal risks immediately before the capital contribution in kind is to be succeeded to by that corporation receiving a capital contribution in kind. In this case, the amount of the reserve for abnormal risks succeeded to by the corporation receiving a capital contribution in kind is deemed to be the amount of the reserve for abnormal risks referred to in paragraph (1) held by that corporation receiving a capital contribution in kind as of the date of the capital contribution in kind.
machine translation, not official
**第十四項** 第五十五条第十八項前段及び第二十項前段の規定は前項の異常危険準備金を積み立てている法人が現物出資により被現物出資法人に当該異常危険準備金に係る原子力保険の保険契約の全部を移転した場合について、同条第十九項の規定は前項の異常危険準備金を積み立てている法人が現物出資により被現物出資法人に当該異常危険準備金に係る原子力保険又は地震保険の保険契約の全部を移転した場合について、それぞれ準用する。この場合において、同条第十八項前段中「適格現物出資」とあるのは「現物出資」と、「第三項」とあるのは「第五十七条の六第四項」と、同条第十九項中「適格現物出資」とあるのは「現物出資」と、同条第二十項前段中「適格現物出資」とあるのは「現物出資」と、「第三項」とあるのは「第五十七条の六第四項」と読み替えるものとする。
art-57-6/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-14
The provisions of the first sentence of Article 55, paragraph (18) and the first sentence of paragraph (20) of that Article apply mutatis mutandis where a corporation that has set aside the reserve for abnormal risks referred to in the preceding paragraph has transferred all of the insurance policies of nuclear insurance pertaining to that reserve for abnormal risks to a corporation receiving a capital contribution in kind through a capital contribution in kind, and the provisions of paragraph (19) of that Article apply mutatis mutandis where a corporation that has set aside the reserve for abnormal risks referred to in the preceding paragraph has transferred all of the insurance policies of nuclear insurance or earthquake insurance pertaining to that reserve for abnormal risks to a corporation receiving a capital contribution in kind through a capital contribution in kind. In this case, the term "qualified capital contribution in kind" in the first sentence of paragraph (18) of that Article is deemed to be replaced with "capital contribution in kind" and the term "paragraph (3)" with "Article 57-6, paragraph (4)"; the term "qualified capital contribution in kind" in paragraph (19) of that Article with "capital contribution in kind"; and the term "qualified capital contribution in kind" in the first sentence of paragraph (20) of that Article with "capital contribution in kind" and the term "paragraph (3)" with "Article 57-6, paragraph (4)".
machine translation, not official
**第十五項** 第七項に定めるもののほか、第一項から第六項まで及び第八項から前項までの規定の適用に関し必要な事項は、政令で定める。
art-57-6/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-15 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-15
Beyond what is provided for in paragraph (7), necessary matters concerning the application of the provisions of paragraphs (1) through (6) and paragraph (8) through the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第五十七条の七（関西国際空港用地整備準備金） — Reserve for Land Development for Kansai International Airport
caption: machine translation, not official
art-57-7 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7 · https://japanlaw.org/l/332AC0000000026/art-57-7
**第一項** 関西国際空港及び大阪国際空港の一体的かつ効率的な設置及び管理に関する法律（平成二十三年法律第五十四号）第十二条第一項第一号に規定する指定会社（以下この条において「指定会社」という。）が、適用事業年度において、空港用地整備費用（同法第十五条の空港用地の整備に要する費用をいう。）の支出に備えるため、次に掲げる金額のうちいずれか低い金額以下の金額を損金経理の方法により関西国際空港用地整備準備金として積み立てたとき（当該適用事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により関西国際空港用地整備準備金として積み立てたときを含む。）は、その積み立てた金額は、当該適用事業年度の所得の金額の計算上、損金の額に算入する。
art-57-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-1
Where the designated company prescribed in Article 12, paragraph (1), item (i) of the Act on the Integrated and Efficient Establishment and Management of Kansai International Airport and Osaka International Airport (Act No. 54 of 2011) (hereinafter referred to in this Article as the "designated company"), in an applicable business year, in preparation for the expenditure of airport site development costs (meaning the costs required for the development of the airport site referred to in Article 15 of that Act), sets aside as a reserve for land development for Kansai International Airport, by the method of accounting as an expense or loss, an amount not exceeding the lower of the following amounts (including where it sets aside the amount as a reserve for land development for Kansai International Airport by the method of setting it aside as a reserve fund through the appropriation of surplus by the day on which the settlement of accounts for that applicable business year is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that applicable business year.
machine translation, not official
**一** 次に掲げる金額のうちいずれか低い金額
art-57-7/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-1/item-1
the lower of the following amounts:
machine translation, not official
**イ** 空港用地（関西国際空港及び大阪国際空港の一体的かつ効率的な設置及び管理に関する法律第十二条第一項に規定する空港用地をいう。以下この条において同じ。）の取得価額として政令で定める金額の十分の一に相当する金額
art-57-7/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-1/item-1/sub-1
the amount equivalent to one-tenth of the amount specified by Cabinet Order as the acquisition cost of the airport site (meaning the airport site prescribed in Article 12, paragraph (1) of the Act on the Integrated and Efficient Establishment and Management of Kansai International Airport and Osaka International Airport; the same applies hereinafter in this Article);
machine translation, not official
**ロ** 当該適用事業年度の所得の金額のうち、空港用地整備債務の確実な返済及び空港用地の適正な管理に資するように指定会社及び新関西国際空港株式会社の所得の金額を基礎として政令で定めるところにより計算した金額
art-57-7/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-1/item-1/sub-2
the amount, out of the amount of income for that applicable business year, calculated pursuant to the provisions of Cabinet Order on the basis of the amounts of income of the designated company and New Kansai International Airport Company, Ltd. so as to contribute to the reliable repayment of airport site development debts and the appropriate management of the airport site;
machine translation, not official
**二** 空港用地整備債務の額から、当該適用事業年度終了の日における前事業年度から繰り越された関西国際空港用地整備準備金の金額（その日までに第五項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は前事業年度終了の日までに第四項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）を控除した金額
art-57-7/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-1/item-2
the amount obtained by deducting, from the amount of the airport site development debts, the amount of the reserve for land development for Kansai International Airport carried over from the preceding business year as of the end of that applicable business year (where there are amounts that have been included, or are to be included, in gross profit by that day pursuant to the provisions of paragraph (5), or amounts that were included in gross profit by the end of the preceding business year pursuant to the provisions of paragraph (4), the amount obtained by deducting those amounts; the same applies hereinafter in this Article).
machine translation, not official
**第二項** 前項に規定する適用事業年度とは、関西国際空港及び大阪国際空港の一体的かつ効率的な設置及び管理に関する法律第十二条第一項第二号の規定に基づき指定会社が新関西国際空港株式会社に対し空港用地を貸し付けた日からその貸付けの期間が終了する日として政令で定める日（その日が空港用地整備債務の返済の完了の日後となる場合には、当該完了の日）までの期間（第四項において「積立期間」という。）内の日を含む各事業年度（解散の日を含む事業年度及び清算中の各事業年度並びに被合併法人の合併（適格合併を除く。）の日の前日を含む事業年度を除くものとし、青色申告書を提出する事業年度に限る。）をいう。
art-57-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-2
The applicable business year prescribed in the preceding paragraph means each business year that includes a day within the period from the day on which the designated company leased the airport site to New Kansai International Airport Company, Ltd. pursuant to the provisions of Article 12, paragraph (1), item (ii) of the Act on the Integrated and Efficient Establishment and Management of Kansai International Airport and Osaka International Airport to the day specified by Cabinet Order as the day on which the period of that lease ends (where that day is after the day of completion of the repayment of the airport site development debts, the day of that completion) (referred to in paragraph (4) as the "accumulation period") (excluding the business year that includes the day of dissolution, each business year during liquidation and the business year that includes the day before the date of a merger (excluding a qualified merger) of a merged corporation, and limited to a business year for which a blue return is filed).
machine translation, not official
**第三項** 前二項に規定する空港用地整備債務とは、指定会社が関西国際空港及び大阪国際空港の一体的かつ効率的な設置及び管理に関する法律附則第三条第三項第一号に規定する吸収分割後に有する借入金その他の債務のうち空港用地の造成工事の費用に充てるために要した借入金その他の債務をいう。
art-57-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-3
The airport site development debts prescribed in the preceding two paragraphs means, out of the borrowings and other debts held by the designated company after the absorption-type company split prescribed in Article 3, paragraph (3), item (i) of the Supplementary Provisions of the Act on the Integrated and Efficient Establishment and Management of Kansai International Airport and Osaka International Airport, the borrowings and other debts incurred to cover the costs of construction work for the creation of the airport site.
machine translation, not official
**第四項** 第一項の関西国際空港用地整備準備金を積み立てている指定会社の第二項に規定する適用事業年度の最後の事業年度（以下この項において「基準事業年度」という。）後の各事業年度終了の日において、前事業年度から繰り越された関西国際空港用地整備準備金の金額がある場合には、当該関西国際空港用地整備準備金の金額については、当該基準事業年度終了の日における関西国際空港用地整備準備金の金額に当該各事業年度の月数を乗じてこれを積立期間を勘案して政令で定める期間の月数で除して計算した金額（当該計算した金額が前事業年度から繰り越された関西国際空港用地整備準備金の金額を超える場合には、当該繰り越された関西国際空港用地整備準備金の金額）に相当する金額を、当該事業年度の所得の金額の計算上、益金の額に算入する。
art-57-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-4
Where, as of the end of each business year after the last business year of the applicable business years prescribed in paragraph (2) (hereinafter referred to in this paragraph as the "base business year") of a designated company that has set aside the reserve for land development for Kansai International Airport referred to in paragraph (1), there is an amount of the reserve for land development for Kansai International Airport carried over from the preceding business year, then with regard to that amount of the reserve for land development for Kansai International Airport, the amount equivalent to the amount calculated by multiplying the amount of the reserve for land development for Kansai International Airport as of the end of that base business year by the number of months in each relevant business year and dividing the result by the number of months in the period specified by Cabinet Order taking into account the accumulation period (where the amount so calculated exceeds the amount of the reserve for land development for Kansai International Airport carried over from the preceding business year, that amount of the reserve for land development for Kansai International Airport so carried over) is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第五項** 指定会社が、第一項の関西国際空港用地整備準備金を積み立てている場合において、次の各号に掲げる場合（適格合併又は適格分割型分割により空港用地を移転した場合を除く。）に該当することとなつたときは、当該各号に定める金額に相当する金額は、指定会社のその該当することとなつた日を含む事業年度（第二号イに掲げる場合にあつては、合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。
art-57-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-5
Where a designated company that has set aside the reserve for land development for Kansai International Airport referred to in paragraph (1) comes to fall under any of the cases listed in the following items (excluding where it has transferred the airport site through a qualified merger or a qualified company split by split-off), the amount equivalent to the amount specified in that item is included in gross profit in calculating the amount of income of the designated company for the business year that includes the day on which it came to fall under that case (in the case listed in item (ii), (a), the business year that includes the day before the date of the merger).
machine translation, not official
**一** 関西国際空港及び大阪国際空港の一体的かつ効率的な設置及び管理に関する法律第十六条の規定により同法第十二条第一項第一号の規定による指定が取り消された場合 その取り消された日における関西国際空港用地整備準備金の金額
art-57-7/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-5/item-1
where the designation under Article 12, paragraph (1), item (i) of the Act on the Integrated and Efficient Establishment and Management of Kansai International Airport and Osaka International Airport has been revoked pursuant to the provisions of Article 16 of that Act: the amount of the reserve for land development for Kansai International Airport as of the day on which it was revoked;
machine translation, not official
**二** 譲渡、合併又は分割により空港用地を移転した場合 次に掲げる場合の区分に応じそれぞれ次に定める金額
art-57-7/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-5/item-2
where the designated company has transferred the airport site through an assignment, merger or company split: the amount specified below for the category of the following cases:
machine translation, not official
**イ** 合併により合併法人に空港用地を移転した場合 その合併の直前における関西国際空港用地整備準備金の金額
art-57-7/par-5/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-5/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-5/item-2/sub-1
where it has transferred the airport site to the merging corporation through a merger: the amount of the reserve for land development for Kansai International Airport immediately before the merger;
machine translation, not official
**ロ** イに掲げる場合以外の場合 空港用地を移転した日における関西国際空港用地整備準備金の金額
art-57-7/par-5/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-5/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-5/item-2/sub-2
cases other than the case listed in (a): the amount of the reserve for land development for Kansai International Airport as of the day on which it transferred the airport site;
machine translation, not official
**三** 解散した場合（合併により解散した場合を除く。） その解散の日における関西国際空港用地整備準備金の金額
art-57-7/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-5/item-3
where the designated company has dissolved (excluding dissolution through a merger): the amount of the reserve for land development for Kansai International Airport as of the day of dissolution;
machine translation, not official
**四** 前項、前三号及び次項の場合以外の場合において関西国際空港用地整備準備金の金額を取り崩した場合 その取り崩した日における関西国際空港用地整備準備金の金額のうちその取り崩した金額に相当する金額
art-57-7/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-5/item-4
where the designated company has reversed the amount of the reserve for land development for Kansai International Airport in a case other than the cases referred to in the preceding paragraph, the preceding three items and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for land development for Kansai International Airport as of the day of the reversal.
machine translation, not official
**第六項** 指定会社が、第一項の関西国際空港用地整備準備金を積み立てている場合において、青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をしたときは、その承認の取消しの基因となつた事実のあつた日（次の各号に掲げる場合に該当する場合には、当該各号に定める日）又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における関西国際空港用地整備準備金の金額は、指定会社のその日を含む事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、前二項、第九項及び第十項の規定は、適用しない。
art-57-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-6
Where a designated company that has set aside the reserve for land development for Kansai International Airport referred to in paragraph (1) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that it will discontinue filing returns by blue return, the amount of the reserve for land development for Kansai International Airport as of the day on which the fact that gave rise to the revocation of the approval occurred (where it falls under any of the cases listed in the following items, the day specified in that item) or the day on which the written notification was submitted (where the day on which the written notification was submitted is after the end of the business year in which it discontinued filing returns by blue return, the end of that business year) is included in gross profit in calculating the amount of income of the designated company for the business year that includes that day. In this case, the provisions of the preceding two paragraphs, paragraph (9) and paragraph (10) do not apply.
machine translation, not official
**一** 通算親法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その通知を受けた日
art-57-7/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-6/item-1
where a group tax sharing parent corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day on which it received the notice;
machine translation, not official
**二** 通算親法人であつた法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その承認の取消しの基因となつた事実のあつた日又は同法第六十四条の九第一項の規定による承認の効力を失つた日のいずれか遅い日
art-57-7/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-6/item-2
where a corporation that was a group tax sharing parent corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day on which the fact that gave rise to the revocation of the approval occurred or the day on which the approval under Article 64-9, paragraph (1) of that Act ceased to be effective, whichever is later.
machine translation, not official
**第七項** 第四項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-57-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-7
The number of months referred to in paragraph (4) is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第八項** 第五十六条第六項の規定は、第一項の規定を適用する場合について準用する。
art-57-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-8
The provisions of Article 56, paragraph (6) apply mutatis mutandis to the application of the provisions of paragraph (1).
machine translation, not official
**第九項** 第五十五条第十項から第十二項までの規定は、第一項の関西国際空港用地整備準備金を積み立てている指定会社が適格合併により合併法人に空港用地を移転した場合について準用する。この場合において、同条第十一項中「者でないとき」とあるのは「者又は関西国際空港及び大阪国際空港の一体的かつ効率的な設置及び管理に関する法律第十二条第一項第一号に規定する指定会社でないとき」と、同条第十二項中「第三項の」とあるのは「第五十七条の七第一項及び第四項の」と、「第三項中」とあるのは「同条第四項中」と読み替えるものとする。
art-57-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-9
The provisions of Article 55, paragraphs (10) through (12) apply mutatis mutandis where a designated company that has set aside the reserve for land development for Kansai International Airport referred to in paragraph (1) has transferred the airport site to the merging corporation through a qualified merger. In this case, the phrase "is not a person who may file the final return, etc. for the business year that includes the date of the qualified merger as a blue return" in paragraph (11) of that Article is deemed to be replaced with "is not a person who may file the final return, etc. for the business year that includes the date of the qualified merger as a blue return or a designated company prescribed in Article 12, paragraph (1), item (i) of the Act on the Integrated and Efficient Establishment and Management of Kansai International Airport and Osaka International Airport"; the phrase "of paragraph (3)" in paragraph (12) of that Article with "of Article 57-7, paragraph (1) and paragraph (4)"; and the phrase "in paragraph (3)" with "in paragraph (4) of that Article".
machine translation, not official
**第十項** 第五十五条第十三項から第十六項までの規定は、第一項の関西国際空港用地整備準備金を積み立てている指定会社が適格分割型分割により分割承継法人に空港用地を移転した場合について準用する。この場合において、同条第十四項中「第三項」とあるのは「第五十七条の七第四項」と、同条第十五項中「者でないとき」とあるのは「者又は関西国際空港及び大阪国際空港の一体的かつ効率的な設置及び管理に関する法律第十二条第一項第一号に規定する指定会社でないとき」と、同条第十六項中「第三項の」とあるのは「第五十七条の七第一項及び第四項の」と、「第三項中」とあるのは「同条第四項中」と読み替えるものとする。
art-57-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-10
The provisions of Article 55, paragraphs (13) through (16) apply mutatis mutandis where a designated company that has set aside the reserve for land development for Kansai International Airport referred to in paragraph (1) has transferred the airport site to a successor corporation in a company split through a qualified company split by split-off. In this case, the term "paragraph (3)" in paragraph (14) of that Article is deemed to be replaced with "Article 57-7, paragraph (4)"; the phrase "is not a person who may file the final return, etc. for the business year that includes the date of the qualified company split as a blue return" in paragraph (15) of that Article with "is not a person who may file the final return, etc. for the business year that includes the date of the qualified company split as a blue return or a designated company prescribed in Article 12, paragraph (1), item (i) of the Act on the Integrated and Efficient Establishment and Management of Kansai International Airport and Osaka International Airport"; the phrase "of paragraph (3)" in paragraph (16) of that Article with "of Article 57-7, paragraph (1) and paragraph (4)"; and the phrase "in paragraph (3)" with "in paragraph (4) of that Article".
machine translation, not official
**第十一項** 第八項に定めるもののほか、第一項から第七項まで及び前二項の規定の適用に関し必要な事項は、政令で定める。
art-57-7/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-11
Beyond what is provided for in paragraph (8), necessary matters concerning the application of the provisions of paragraphs (1) through (7) and the preceding two paragraphs are specified by Cabinet Order.
machine translation, not official
### 第五十七条の七の二（中部国際空港整備準備金） — Reserve for Development of Chubu International Airport
caption: machine translation, not official
art-57-7-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2
**第一項** 中部国際空港の設置及び管理に関する法律（平成十年法律第三十六号）第四条第二項に規定する指定会社（以下この条において「指定会社」という。）が、適用事業年度において、中部国際空港の整備に要する費用の支出に備えるため、次に掲げる金額のうちいずれか低い金額（当該金額が当該適用事業年度の所得の金額として政令で定める金額の三分の二に相当する金額を超えるときは、当該三分の二に相当する金額）以下の金額を損金経理の方法により中部国際空港整備準備金として積み立てたとき（当該適用事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により中部国際空港整備準備金として積み立てたときを含む。）は、その積み立てた金額は、当該適用事業年度の所得の金額の計算上、損金の額に算入する。
art-57-7-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1
Where the designated company prescribed in Article 4, paragraph (2) of the Act on Establishment and Management of Central Japan International Airport (Act No. 36 of 1998) (hereinafter referred to in this Article as the "designated company"), in an applicable business year, in preparation for the expenditure of costs required for the development of Chubu International Airport, sets aside as a reserve for development of Chubu International Airport, by the method of accounting as an expense or loss, an amount not exceeding the lower of the following amounts (where that amount exceeds the amount equivalent to two-thirds of the amount specified by Cabinet Order as the amount of income for that applicable business year, the amount equivalent to those two-thirds) (including where it sets aside the amount as a reserve for development of Chubu International Airport by the method of setting it aside as a reserve fund through the appropriation of surplus by the day on which the settlement of accounts for that applicable business year is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that applicable business year.
machine translation, not official
**一** 指定会社が中部国際空港の用に供するために造成した土地（次項において「中部国際空港用地」という。）の取得価額として政令で定める金額（次号において「累積限度基準額」という。）の十分の一に相当する金額
art-57-7-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1/item-1
the amount equivalent to one-tenth of the amount specified by Cabinet Order as the acquisition cost of the land developed by the designated company for use for Chubu International Airport (referred to in the following paragraph as "Chubu International Airport land") (referred to in the following item as the "base amount for the cumulative limit");
machine translation, not official
**二** 累積限度基準額から、当該適用事業年度終了の日における前事業年度から繰り越された中部国際空港整備準備金の金額（その日までに第四項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は前事業年度終了の日までに第三項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）を控除した金額
art-57-7-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1/item-2
the amount obtained by deducting, from the base amount for the cumulative limit, the amount of the reserve for development of Chubu International Airport carried over from the preceding business year as of the end of that applicable business year (where there are amounts that have been included, or are to be included, in gross profit by that day pursuant to the provisions of paragraph (4), or amounts that were included in gross profit by the end of the preceding business year pursuant to the provisions of paragraph (3), the amount obtained by deducting those amounts; the same applies hereinafter in this Article).
machine translation, not official
**第二項** 前項に規定する適用事業年度とは、平成二十五年四月一日から中部国際空港用地の造成工事の費用に充てるために要した借入金その他の債務の返済の完了が予定されている日として政令で定める日までの期間（次項において「積立期間」という。）内の日を含む各事業年度（解散の日を含む事業年度及び清算中の各事業年度並びに被合併法人の合併（適格合併を除く。）の日の前日を含む事業年度を除くものとし、青色申告書を提出する事業年度に限る。）をいう。
art-57-7-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-2
The applicable business year prescribed in the preceding paragraph means each business year that includes a day within the period from April 1, 2013 to the day specified by Cabinet Order as the day on which the repayment of the borrowings and other debts incurred to cover the costs of construction work for the creation of Chubu International Airport land is scheduled to be completed (referred to in the following paragraph as the "accumulation period") (excluding the business year that includes the day of dissolution, each business year during liquidation and the business year that includes the day before the date of a merger (excluding a qualified merger) of a merged corporation, and limited to a business year for which a blue return is filed).
machine translation, not official
**第三項** 第一項の中部国際空港整備準備金を積み立てている指定会社の前項に規定する適用事業年度の最後の事業年度（以下この項において「基準事業年度」という。）後の各事業年度終了の日において、前事業年度から繰り越された中部国際空港整備準備金の金額がある場合には、当該中部国際空港整備準備金の金額については、当該基準事業年度終了の日における中部国際空港整備準備金の金額に当該各事業年度の月数を乗じてこれを積立期間を勘案して政令で定める期間の月数で除して計算した金額（当該計算した金額が前事業年度から繰り越された中部国際空港整備準備金の金額を超える場合には、当該繰り越された中部国際空港整備準備金の金額）に相当する金額を、当該事業年度の所得の金額の計算上、益金の額に算入する。
art-57-7-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-3
Where, as of the end of each business year after the last business year of the applicable business years prescribed in the preceding paragraph (hereinafter referred to in this paragraph as the "base business year") of a designated company that has set aside the reserve for development of Chubu International Airport referred to in paragraph (1), there is an amount of the reserve for development of Chubu International Airport carried over from the preceding business year, then with regard to that amount of the reserve for development of Chubu International Airport, the amount equivalent to the amount calculated by multiplying the amount of the reserve for development of Chubu International Airport as of the end of that base business year by the number of months in each relevant business year and dividing the result by the number of months in the period specified by Cabinet Order taking into account the accumulation period (where the amount so calculated exceeds the amount of the reserve for development of Chubu International Airport carried over from the preceding business year, that amount of the reserve for development of Chubu International Airport so carried over) is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第四項** 指定会社が、第一項の中部国際空港整備準備金を積み立てている場合において、次の各号に掲げる場合（適格合併又は適格分割型分割により中部国際空港を移転した場合を除く。）に該当することとなつたときは、当該各号に定める金額に相当する金額は、指定会社のその該当することとなつた日を含む事業年度（第二号イに掲げる場合にあつては、合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。
art-57-7-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4
Where a designated company that has set aside the reserve for development of Chubu International Airport referred to in paragraph (1) comes to fall under any of the cases listed in the following items (excluding where it has transferred Chubu International Airport through a qualified merger or a qualified company split by split-off), the amount equivalent to the amount specified in that item is included in gross profit in calculating the amount of income of the designated company for the business year that includes the day on which it came to fall under that case (in the case listed in item (ii), (a), the business year that includes the day before the date of the merger).
machine translation, not official
**一** 中部国際空港の設置及び管理に関する法律第二十一条第一項の規定により同法第四条第一項の規定による指定が取り消された場合 その取り消された日における中部国際空港整備準備金の金額
art-57-7-2/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4/item-1
where the designation under Article 4, paragraph (1) of the Act on Establishment and Management of Central Japan International Airport has been revoked pursuant to the provisions of Article 21, paragraph (1) of that Act: the amount of the reserve for development of Chubu International Airport as of the day on which it was revoked;
machine translation, not official
**二** 譲渡、合併又は分割により中部国際空港を移転した場合 次に掲げる場合の区分に応じそれぞれ次に定める金額
art-57-7-2/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4/item-2
where the designated company has transferred Chubu International Airport through an assignment, merger or company split: the amount specified below for the category of the following cases:
machine translation, not official
**イ** 合併により合併法人に中部国際空港を移転した場合 その合併の直前における中部国際空港整備準備金の金額
art-57-7-2/par-4/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-4/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4/item-2/sub-1
where it has transferred Chubu International Airport to the merging corporation through a merger: the amount of the reserve for development of Chubu International Airport immediately before the merger;
machine translation, not official
**ロ** イに掲げる場合以外の場合 中部国際空港を移転した日における中部国際空港整備準備金の金額
art-57-7-2/par-4/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-4/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4/item-2/sub-2
cases other than the case listed in (a): the amount of the reserve for development of Chubu International Airport as of the day on which it transferred Chubu International Airport;
machine translation, not official
**三** 解散した場合（合併により解散した場合を除く。） その解散の日における中部国際空港整備準備金の金額
art-57-7-2/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4/item-3
where the designated company has dissolved (excluding dissolution through a merger): the amount of the reserve for development of Chubu International Airport as of the day of dissolution;
machine translation, not official
**四** 前項、前三号及び次項の場合以外の場合において中部国際空港整備準備金の金額を取り崩した場合 その取り崩した日における中部国際空港整備準備金の金額のうちその取り崩した金額に相当する金額
art-57-7-2/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4/item-4
where the designated company has reversed the amount of the reserve for development of Chubu International Airport in a case other than the cases referred to in the preceding paragraph, the preceding three items and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for development of Chubu International Airport as of the day of the reversal.
machine translation, not official
**第五項** 指定会社が、第一項の中部国際空港整備準備金を積み立てている場合において、青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をしたときは、その承認の取消しの基因となつた事実のあつた日（次の各号に掲げる場合に該当する場合には、当該各号に定める日）又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における中部国際空港整備準備金の金額は、指定会社のその日を含む事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、前二項、第八項及び第九項の規定は、適用しない。
art-57-7-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-5
Where a designated company that has set aside the reserve for development of Chubu International Airport referred to in paragraph (1) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that it will discontinue filing returns by blue return, the amount of the reserve for development of Chubu International Airport as of the day on which the fact that gave rise to the revocation of the approval occurred (where it falls under any of the cases listed in the following items, the day specified in that item) or the day on which the written notification was submitted (where the day on which the written notification was submitted is after the end of the business year in which it discontinued filing returns by blue return, the end of that business year) is included in gross profit in calculating the amount of income of the designated company for the business year that includes that day. In this case, the provisions of the preceding two paragraphs, paragraph (8) and paragraph (9) do not apply.
machine translation, not official
**一** 通算親法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その通知を受けた日
art-57-7-2/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-5/item-1
where a group tax sharing parent corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day on which it received the notice;
machine translation, not official
**二** 通算親法人であつた法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その承認の取消しの基因となつた事実のあつた日又は同法第六十四条の九第一項の規定による承認の効力を失つた日のいずれか遅い日
art-57-7-2/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-5/item-2
where a corporation that was a group tax sharing parent corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day on which the fact that gave rise to the revocation of the approval occurred or the day on which the approval under Article 64-9, paragraph (1) of that Act ceased to be effective, whichever is later.
machine translation, not official
**第六項** 第三項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-57-7-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-6
The number of months referred to in paragraph (3) is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第七項** 第五十六条第六項の規定は、第一項の規定を適用する場合について準用する。
art-57-7-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-7
The provisions of Article 56, paragraph (6) apply mutatis mutandis to the application of the provisions of paragraph (1).
machine translation, not official
**第八項** 第五十五条第十項から第十二項までの規定は、第一項の中部国際空港整備準備金を積み立てている指定会社が適格合併により合併法人に中部国際空港を移転した場合について準用する。この場合において、同条第十一項中「者でないとき」とあるのは「者又は中部国際空港の設置及び管理に関する法律第四条第二項に規定する指定会社でないとき」と、同条第十二項中「第三項の」とあるのは「第五十七条の七の二第一項及び第三項の」と、「第三項中」とあるのは「同条第三項中」と読み替えるものとする。
art-57-7-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-8
The provisions of Article 55, paragraphs (10) through (12) apply mutatis mutandis where a designated company that has set aside the reserve for development of Chubu International Airport referred to in paragraph (1) has transferred Chubu International Airport to the merging corporation through a qualified merger. In this case, the phrase "is not a person who may file the final return, etc. for the business year that includes the date of the qualified merger as a blue return" in paragraph (11) of that Article is deemed to be replaced with "is not a person who may file the final return, etc. for the business year that includes the date of the qualified merger as a blue return or a designated company prescribed in Article 4, paragraph (2) of the Act on Establishment and Management of Central Japan International Airport"; the phrase "of paragraph (3)" in paragraph (12) of that Article with "of Article 57-7-2, paragraph (1) and paragraph (3)"; and the phrase "in paragraph (3)" with "in paragraph (3) of that Article".
machine translation, not official
**第九項** 第五十五条第十三項から第十六項までの規定は、第一項の中部国際空港整備準備金を積み立てている指定会社が適格分割型分割により分割承継法人に中部国際空港を移転した場合について準用する。この場合において、同条第十四項中「第三項」とあるのは「第五十七条の七の二第三項」と、同条第十五項中「者でないとき」とあるのは「者又は中部国際空港の設置及び管理に関する法律第四条第二項に規定する指定会社でないとき」と、同条第十六項中「第三項の」とあるのは「第五十七条の七の二第一項及び第三項の」と、「第三項中」とあるのは「同条第三項中」と読み替えるものとする。
art-57-7-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-9
The provisions of Article 55, paragraphs (13) through (16) apply mutatis mutandis where a designated company that has set aside the reserve for development of Chubu International Airport referred to in paragraph (1) has transferred Chubu International Airport to a successor corporation in a company split through a qualified company split by split-off. In this case, the term "paragraph (3)" in paragraph (14) of that Article is deemed to be replaced with "Article 57-7-2, paragraph (3)"; the phrase "is not a person who may file the final return, etc. for the business year that includes the date of the qualified company split as a blue return" in paragraph (15) of that Article with "is not a person who may file the final return, etc. for the business year that includes the date of the qualified company split as a blue return or a designated company prescribed in Article 4, paragraph (2) of the Act on Establishment and Management of Central Japan International Airport"; the phrase "of paragraph (3)" in paragraph (16) of that Article with "of Article 57-7-2, paragraph (1) and paragraph (3)"; and the phrase "in paragraph (3)" with "in paragraph (3) of that Article".
machine translation, not official
**第十項** 第七項に定めるもののほか、第一項から第六項まで及び前二項の規定の適用に関し必要な事項は、政令で定める。
art-57-7-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-10
Beyond what is provided for in paragraph (7), necessary matters concerning the application of the provisions of paragraphs (1) through (6) and the preceding two paragraphs are specified by Cabinet Order.
machine translation, not official
### 第五十七条の八（特定船舶に係る特別修繕準備金） — Reserve for Special Repairs of Specified Ships
caption: machine translation, not official
art-57-8 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8 · https://japanlaw.org/l/332AC0000000026/art-57-8
**第一項** 青色申告書を提出する法人が、各事業年度（解散の日を含む事業年度及び清算中の各事業年度を除く。）において、その事業の用に供する船舶安全法第五条第一項第一号の規定による定期検査（以下この項において「定期検査」という。）を受けなければならない船舶（総トン数が五トン未満のもの及び合併（適格合併を除く。）により合併法人に移転するものを除く。以下この条において「特定船舶」という。）について行う定期検査を受けるための修繕（以下この条において「特別の修繕」という。）に要する費用の支出に備えるため、当該特定船舶ごとに、積立限度額以下の金額を損金経理の方法により特別修繕準備金として積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特別修繕準備金として積み立てたときを含む。）は、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-57-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-1
Where a corporation that files a blue return, in each business year (excluding the business year that includes the day of dissolution and each business year during liquidation), in preparation for the expenditure of expenses required for repairs carried out on a ship used for its business that must undergo the periodical inspection under Article 5, paragraph (1), item (i) of the Ship Safety Act (hereinafter referred to in this paragraph as a "periodical inspection") (excluding a ship with a gross tonnage of less than five tons and a ship to be transferred to the merging corporation through a merger (excluding a qualified merger); hereinafter referred to in this Article as a "specified ship") in order to undergo a periodical inspection (hereinafter referred to in this Article as "special repairs"), sets aside as a reserve for special repairs, for each specified ship, by the method of accounting as an expense or loss, an amount not exceeding the accumulation limit (including where it sets aside the amount as a reserve for special repairs by the method of setting it aside as a reserve fund through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第二項** 前項に規定する積立限度額とは、次の各号に掲げる場合の区分に応じ当該各号に定める金額をいう。
art-57-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-2
The accumulation limit prescribed in the preceding paragraph means the amount specified in each of the following items according to the category of cases listed in that item.
machine translation, not official
**一** 前項の法人が同項の特定船舶につき当該事業年度終了の時までに特別の修繕を行つたことがある場合 最近において行つた特別の修繕のために要した費用の額を基礎として政令で定めるところにより計算した金額
art-57-8/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-2/item-1
where the corporation referred to in the preceding paragraph has carried out special repairs on the specified ship referred to in that paragraph by the end of that business year: the amount calculated, as specified by Cabinet Order, on the basis of the amount of expenses required for the special repairs most recently carried out;
machine translation, not official
**二** 前項の法人が、同項の特定船舶につき当該事業年度終了の時までに特別の修繕を行つたことがなく、かつ、当該特定船舶と種類、構造、容積量、建造後の経過年数等について状況の類似する当該法人の事業の用に供する他の船舶（以下この号において「類似船舶」という。）につき当該事業年度終了の時までに特別の修繕を行つたことがある場合 当該類似船舶につき最近において行つた特別の修繕のために要した費用の額を基礎として政令で定めるところにより計算した金額
art-57-8/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-2/item-2
where the corporation referred to in the preceding paragraph has not carried out special repairs on the specified ship referred to in that paragraph by the end of that business year, and has carried out special repairs by the end of that business year on another ship used for the corporation's business that is similar to that specified ship in circumstances such as type, structure, volume and the number of years elapsed since construction (hereinafter referred to in this item as a "similar ship"): the amount calculated, as specified by Cabinet Order, on the basis of the amount of expenses required for the special repairs most recently carried out on that similar ship;
machine translation, not official
**三** 前二号に掲げる場合以外の場合 種類、構造、容積量、建造後の経過年数等について前項の特定船舶と状況の類似する他の船舶につき最近において行われた特別の修繕のために要した費用の額を基礎として政令で定めるところにより計算した金額
art-57-8/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-2/item-3
cases other than those listed in the preceding two items: the amount calculated, as specified by Cabinet Order, on the basis of the amount of expenses required for the special repairs most recently carried out on another ship that is similar to the specified ship referred to in the preceding paragraph in circumstances such as type, structure, volume and the number of years elapsed since construction.
machine translation, not official
**第三項** 第一項の特別修繕準備金を積み立てている法人が、当該特別修繕準備金に係る特定船舶（以下この条において「準備金設定特定船舶」という。）について特別の修繕のために要した費用の額を支出した場合には、その支出をした日における当該準備金設定特定船舶に係る特別修繕準備金の金額（その日までにこの項若しくは第五項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は前事業年度終了の日までに次項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）のうち当該支出をした金額に相当する金額は、その支出をした日を含む事業年度の所得の金額の計算上、益金の額に算入する。
art-57-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-3
Where a corporation that has set aside the reserve for special repairs referred to in paragraph (1) has expended the amount of expenses required for special repairs on the specified ship pertaining to that reserve for special repairs (hereinafter referred to in this Article as a "specified ship with a reserve set"), the amount equivalent to the amount so expended out of the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the day of that expenditure (where there are amounts that have been included, or are to be included, in gross profit by that day pursuant to the provisions of this paragraph or paragraph (5), or amounts that were included in gross profit by the end of the preceding business year pursuant to the provisions of the following paragraph, the amount obtained by deducting those amounts; hereinafter the same applies in this Article) is included in gross profit in calculating the amount of income for the business year that includes the day of that expenditure.
machine translation, not official
**第四項** 第一項の特別修繕準備金を積み立てている法人の各事業年度終了の日において、前事業年度から繰り越された準備金設定特定船舶に係る特別修繕準備金の金額のうちに当該準備金設定特定船舶に係る特別の修繕の完了予定日として政令で定める日を含む事業年度終了の日の翌日から二年を経過したもの（以下この項において「特別修繕予定日経過準備金額」という。）がある場合には、当該特別修繕予定日経過準備金額については、その経過した日を含む事業年度終了の日における当該準備金設定特定船舶に係る特別修繕準備金の金額に当該各事業年度の月数を乗じてこれを六十で除して計算した金額（当該計算した金額が当該事業年度終了の日における当該準備金設定特定船舶に係る特別修繕準備金の金額を超える場合には、当該特別修繕準備金の金額）に相当する金額を、当該事業年度の所得の金額の計算上、益金の額に算入する。
art-57-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-4
Where, as of the end of each business year of a corporation that has set aside the reserve for special repairs referred to in paragraph (1), the amount of the reserve for special repairs pertaining to a specified ship with a reserve set carried over from the preceding business year includes an amount for which two years have elapsed from the day following the end of the business year that includes the day specified by Cabinet Order as the scheduled completion date of the special repairs pertaining to that specified ship with a reserve set (hereinafter referred to in this paragraph as the "reserve amount past the scheduled special repair date"), then with regard to that reserve amount past the scheduled special repair date, the amount equivalent to the amount calculated by multiplying the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the end of the business year that includes the day on which those two years elapsed by the number of months in each relevant business year and dividing the result by 60 (where the amount so calculated exceeds the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the end of that business year, that amount of the reserve for special repairs) is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第五項** 第一項の特別修繕準備金を積み立てている法人が次の各号に掲げる場合（適格合併、適格分割又は適格現物出資により準備金設定特定船舶を移転した場合を除く。）に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日を含む事業年度（第三号に掲げる場合にあつては、合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。
art-57-8/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-5
Where a corporation that has set aside the reserve for special repairs referred to in paragraph (1) comes to fall under any of the cases listed in the following items (excluding where it has transferred a specified ship with a reserve set through a qualified merger, a qualified company split or a qualified capital contribution in kind), the amount equivalent to the amount specified in that item is included in gross profit in calculating the amount of income for the business year that includes the day on which it came to fall under that case (in the case listed in item (iii), the business year that includes the day before the date of the merger).
machine translation, not official
**一** 準備金設定特定船舶について特別の修繕を完了した場合 その完了した日における当該準備金設定特定船舶に係る特別修繕準備金の金額
art-57-8/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-5/item-1
where the corporation has completed special repairs on a specified ship with a reserve set: the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the day of the completion;
machine translation, not official
**二** 準備金設定特定船舶について特別の修繕を行わないこととなつた場合（次号に該当する場合を除く。） その行わないこととなつた日における当該準備金設定特定船舶に係る特別修繕準備金の金額
art-57-8/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-5/item-2
where it has become the case that the corporation will not carry out special repairs on a specified ship with a reserve set (excluding where it falls under the following item): the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the day on which that became the case;
machine translation, not official
**三** 合併により合併法人に準備金設定特定船舶を移転した場合 当該合併の直前における当該準備金設定特定船舶に係る特別修繕準備金の金額
art-57-8/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-5/item-3
where the corporation has transferred a specified ship with a reserve set to the merging corporation through a merger: the amount of the reserve for special repairs pertaining to that specified ship with a reserve set immediately before that merger;
machine translation, not official
**四** 解散した場合（合併により解散した場合を除く。） その解散の日における特別修繕準備金の金額
art-57-8/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-5/item-4
where the corporation has dissolved (excluding dissolution through a merger): the amount of the reserve for special repairs as of the day of dissolution;
machine translation, not official
**五** 前二項、前各号及び次項の場合以外の場合において特別修繕準備金の金額を取り崩した場合 その取り崩した日における特別修繕準備金の金額のうちその取り崩した金額に相当する金額
art-57-8/par-5/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-5/item-5
where the corporation has reversed the amount of the reserve for special repairs in a case other than the cases referred to in the preceding two paragraphs, the preceding items and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for special repairs as of the day of the reversal.
machine translation, not official
**第六項** 第一項の特別修繕準備金を積み立てている法人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となつた事実のあつた日（次の各号に掲げる場合に該当する場合には、当該各号に定める日）又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における特別修繕準備金の金額は、その日を含む事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、前三項、第十一項、第十二項及び第十四項の規定は、適用しない。
art-57-8/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-6
Where a corporation that has set aside the reserve for special repairs referred to in paragraph (1) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that it will discontinue filing returns by blue return, the amount of the reserve for special repairs as of the day on which the fact that gave rise to the revocation of the approval occurred (where it falls under any of the cases listed in the following items, the day specified in that item) or the day on which the written notification was submitted (where the day on which the written notification was submitted is after the end of the business year in which it discontinued filing returns by blue return, the end of that business year) is included in gross profit in calculating the amount of income for the business year that includes that day. In this case, the provisions of the preceding three paragraphs, paragraph (11), paragraph (12) and paragraph (14) do not apply.
machine translation, not official
**一** 通算法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その通知を受けた日の前日（当該前日が当該通算法人に係る通算親法人の事業年度終了の日であるときは、当該通知を受けた日）
art-57-8/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-6/item-1
where a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day before the day on which it received the notice (where that day before is the day of the end of the business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation, the day on which it received the notice);
machine translation, not official
**二** 通算法人であつた法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その承認の取消しの基因となつた事実のあつた日又は同法第六十四条の九第一項の規定による承認の効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日であるときは、当該効力を失つた日）のいずれか遅い日
art-57-8/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-6/item-2
where a corporation that was a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day on which the fact that gave rise to the revocation of the approval occurred or the day before the day on which the approval under Article 64-9, paragraph (1) of that Act ceased to be effective (where that day before is the day of the end of the business year of the group tax sharing parent corporation pertaining to that corporation, the day on which the approval ceased to be effective), whichever is later.
machine translation, not official
**第七項** 第四項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-57-8/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-7
The number of months referred to in paragraph (4) is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第八項** 第五十六条第六項の規定は、第一項の規定を適用する場合について準用する。
art-57-8/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-8
The provisions of Article 56, paragraph (6) apply mutatis mutandis to the application of the provisions of paragraph (1).
machine translation, not official
**第九項** 青色申告書を提出する法人が適格分割又は適格現物出資により分割承継法人又は被現物出資法人に特定船舶を移転する場合において、当該特定船舶について行う特別の修繕に要する費用の支出に備えるため、当該特定船舶ごとに、当該適格分割又は適格現物出資の日の前日を事業年度終了の日とした場合に第二項の規定により計算される同項に規定する積立限度額に相当する金額以下の金額を特別修繕準備金として積み立てたときは、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-57-8/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-9
Where a corporation that files a blue return transfers a specified ship to a successor corporation in a company split or a corporation receiving a capital contribution in kind through a qualified company split or a qualified capital contribution in kind, if, in preparation for the expenditure of expenses required for special repairs to be carried out on that specified ship, it sets aside as a reserve for special repairs, for each specified ship, an amount not exceeding the amount equivalent to the accumulation limit prescribed in paragraph (2) that would be calculated pursuant to the provisions of that paragraph if the day before the date of that qualified company split or qualified capital contribution in kind were the end of the business year, the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第十項** 前項の規定は、同項に規定する法人が適格分割又は適格現物出資の日以後二月以内に同項の特別修繕準備金の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
art-57-8/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-10 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-10
The provisions of the preceding paragraph apply only where the corporation prescribed in that paragraph has submitted, within two months after the date of the qualified company split or qualified capital contribution in kind, a document stating the amount of the reserve for special repairs referred to in that paragraph and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over the place for tax payment.
machine translation, not official
**第十一項** 第五十五条第十項から第十二項までの規定は、第一項の特別修繕準備金を積み立てている法人が適格合併により合併法人に準備金設定特定船舶を移転した場合について準用する。この場合において、同条第十二項中「第三項の」とあるのは「第五十七条の八第四項の」と、「第三項中」とあるのは「同条第四項中」と読み替えるものとする。
art-57-8/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-11 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-11
The provisions of Article 55, paragraphs (10) through (12) apply mutatis mutandis where a corporation that has set aside the reserve for special repairs referred to in paragraph (1) has transferred a specified ship with a reserve set to the merging corporation through a qualified merger. In this case, the phrase "of paragraph (3)" in paragraph (12) of that Article is deemed to be replaced with "of Article 57-8, paragraph (4)", and the phrase "in paragraph (3)" with "in paragraph (4) of that Article".
machine translation, not official
**第十二項** 第一項又は第九項の特別修繕準備金を積み立てている法人が適格分割により分割承継法人に当該特別修繕準備金に係る特定船舶を移転した場合には、その適格分割直前における当該特定船舶に係る特別修繕準備金の金額は、当該分割承継法人に引き継ぐものとする。この場合において、その分割承継法人が引継ぎを受けた特別修繕準備金の金額は、当該分割承継法人がその適格分割の日において有する第一項の特別修繕準備金の金額とみなす。
art-57-8/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-12 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-12
Where a corporation that has set aside the reserve for special repairs referred to in paragraph (1) or paragraph (9) has transferred the specified ship pertaining to that reserve for special repairs to a successor corporation in a company split through a qualified company split, the amount of the reserve for special repairs pertaining to that specified ship immediately before the qualified company split is to be succeeded to by that successor corporation in a company split. In this case, the amount of the reserve for special repairs succeeded to by the successor corporation in a company split is deemed to be the amount of the reserve for special repairs referred to in paragraph (1) held by that successor corporation in a company split as of the date of the qualified company split.
machine translation, not official
**第十三項** 第五十五条第十四項から第十六項までの規定は、前項の特別修繕準備金を積み立てている法人が適格分割により分割承継法人に当該特別修繕準備金に係る特定船舶を移転した場合について準用する。この場合において、同条第十四項中「第三項」とあるのは「第五十七条の八第四項」と、同条第十六項中「第三項の」とあるのは「第五十七条の八第四項の」と、「第三項中」とあるのは「同条第四項中」と読み替えるものとする。
art-57-8/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-13 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-13
The provisions of Article 55, paragraphs (14) through (16) apply mutatis mutandis where a corporation that has set aside the reserve for special repairs referred to in the preceding paragraph has transferred the specified ship pertaining to that reserve for special repairs to a successor corporation in a company split through a qualified company split. In this case, the term "paragraph (3)" in paragraph (14) of that Article is deemed to be replaced with "Article 57-8, paragraph (4)"; the phrase "of paragraph (3)" in paragraph (16) of that Article with "of Article 57-8, paragraph (4)"; and the phrase "in paragraph (3)" with "in paragraph (4) of that Article".
machine translation, not official
**第十四項** 第一項又は第九項の特別修繕準備金を積み立てている法人が適格現物出資により被現物出資法人に当該特別修繕準備金に係る特定船舶を移転した場合には、その適格現物出資直前における当該特定船舶に係る特別修繕準備金の金額は、当該被現物出資法人に引き継ぐものとする。この場合において、その被現物出資法人が引継ぎを受けた特別修繕準備金の金額は、当該被現物出資法人がその適格現物出資の日において有する第一項の特別修繕準備金の金額とみなす。
art-57-8/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-14 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-14
Where a corporation that has set aside the reserve for special repairs referred to in paragraph (1) or paragraph (9) has transferred the specified ship pertaining to that reserve for special repairs to a corporation receiving a capital contribution in kind through a qualified capital contribution in kind, the amount of the reserve for special repairs pertaining to that specified ship immediately before the qualified capital contribution in kind is to be succeeded to by that corporation receiving a capital contribution in kind. In this case, the amount of the reserve for special repairs succeeded to by the corporation receiving a capital contribution in kind is deemed to be the amount of the reserve for special repairs referred to in paragraph (1) held by that corporation receiving a capital contribution in kind as of the date of the qualified capital contribution in kind.
machine translation, not official
**第十五項** 第五十五条第十八項から第二十項までの規定は、前項の特別修繕準備金を積み立てている法人が適格現物出資により被現物出資法人に当該特別修繕準備金に係る特定船舶を移転した場合について準用する。この場合において、同条第十八項中「第三項」とあるのは「第五十七条の八第四項」と、同条第二十項中「第三項の」とあるのは「第五十七条の八第四項の」と、「第三項中」とあるのは「同条第四項中」と読み替えるものとする。
art-57-8/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-15 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-15
The provisions of Article 55, paragraphs (18) through (20) apply mutatis mutandis where a corporation that has set aside the reserve for special repairs referred to in the preceding paragraph has transferred the specified ship pertaining to that reserve for special repairs to a corporation receiving a capital contribution in kind through a qualified capital contribution in kind. In this case, the term "paragraph (3)" in paragraph (18) of that Article is deemed to be replaced with "Article 57-8, paragraph (4)"; the phrase "of paragraph (3)" in paragraph (20) of that Article with "of Article 57-8, paragraph (4)"; and the phrase "in paragraph (3)" with "in paragraph (4) of that Article".
machine translation, not official
**第十六項** 第八項に定めるもののほか、第一項から第七項まで及び第九項から前項までの規定の適用に関し必要な事項は、政令で定める。
art-57-8/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-16 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-16
Beyond what is provided for in paragraph (8), necessary matters concerning the application of the provisions of paragraphs (1) through (7) and paragraph (9) through the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第五十七条の九（中小企業者等の貸倒引当金の特例） — Special Provisions on Allowance for Bad Debts of Small and Medium Sized Enterprises, etc.
caption: machine translation, not official
art-57-9 · https://japanlaw.org/en/special-taxation-measures-act/art-57-9 · https://japanlaw.org/l/332AC0000000026/art-57-9
**第一項** 法人で各事業年度終了の時において法人税法第五十二条第一項第一号イからハまでに掲げる法人（保険業法に規定する相互会社及びこれに準ずるものとして政令で定めるものを除く。次項において「中小企業者等」という。）に該当するもの（同号イに掲げる法人に該当するもの（次項において「中小法人」という。）にあつては、第四十二条の四第十九項第八号に規定する適用除外事業者（以下この条において「適用除外事業者」という。）に該当するもの（通算法人の各事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人のうちいずれかの法人が適用除外事業者に該当する場合には、当該通算法人を含む。）を除く。）が法人税法第五十二条第二項の規定の適用を受ける場合には、同項の規定にかかわらず、当該事業年度終了の時における同項に規定する一括評価金銭債権（当該法人が当該法人との間に同法第二条第十二号の七の六に規定する完全支配関係がある他の法人に対して有する金銭債権を除く。次項において同じ。）の帳簿価額（政令で定める金銭債権にあつては、政令で定める金額を控除した残額。次項において同じ。）の合計額に政令で定める割合を乗じて計算した金額をもつて、同法第五十二条第二項に規定する政令で定めるところにより計算した金額とすることができる。
art-57-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-57-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-9/par-1
Where a corporation that, at the end of each business year, falls under any of the corporations listed in Article 52, paragraph (1), item (i), (a) through (c) of the Corporation Tax Act (excluding mutual companies prescribed in the Insurance Business Act and those specified by Cabinet Order as being equivalent thereto; referred to in the following paragraph as a "small and medium sized enterprise, etc.") (for one that falls under a corporation listed in (a) of that item (referred to in the following paragraph as a "small or medium-sized corporation"), excluding one that falls under an excluded business operator prescribed in Article 42-4, paragraph (19), item (viii) (hereinafter referred to in this Article as an "excluded business operator") (including, where any of the other group tax sharing corporations that have a group tax sharing full controlling interest with a group tax sharing corporation at the end of each business year of that group tax sharing corporation falls under an excluded business operator, that group tax sharing corporation)) is subject to the provisions of Article 52, paragraph (2) of the Corporation Tax Act, notwithstanding the provisions of that paragraph, the corporation may treat the amount calculated by multiplying the total book value (for monetary claims specified by Cabinet Order, the balance after deducting the amount specified by Cabinet Order; the same applies in the following paragraph) of the collectively assessed monetary claims prescribed in that paragraph (excluding monetary claims held by that corporation against another corporation with which that corporation has a full controlling interest prescribed in Article 2, item (xii)-7-6 of that Act; the same applies in the following paragraph) as of the end of that business year by the rate specified by Cabinet Order as the amount calculated as specified by Cabinet Order prescribed in Article 52, paragraph (2) of that Act.
machine translation, not official
**第二項** 法人で法人税法第五十二条第六項に規定する適格分割等の直前の時を事業年度終了の時とした場合に中小企業者等に該当するもの（中小法人にあつては、適用除外事業者に該当するもの（当該適格分割等の直前の時において通算法人である中小法人との間に通算完全支配関係がある他の通算法人のうちいずれかの法人が適用除外事業者に該当する場合には、当該通算法人である中小法人を含む。）を除く。）が同項の規定の適用を受ける場合には、同項の規定にかかわらず、当該適格分割等の直前の時における当該適格分割等により移転する一括評価金銭債権の帳簿価額の合計額に政令で定める割合を乗じて計算した金額をもつて、同項に規定する一括貸倒引当金繰入限度額に相当する金額とすることができる。
art-57-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-57-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-57-9/par-2
Where a corporation that would fall under a small and medium sized enterprise, etc. if the time immediately before a qualified company split, etc. prescribed in Article 52, paragraph (6) of the Corporation Tax Act were the end of a business year (for a small or medium-sized corporation, excluding one that falls under an excluded business operator (including, where any of the other group tax sharing corporations that have a group tax sharing full controlling interest with a small or medium-sized corporation that is a group tax sharing corporation at the time immediately before that qualified company split, etc. falls under an excluded business operator, that small or medium-sized corporation that is a group tax sharing corporation)) is subject to the provisions of that paragraph, notwithstanding the provisions of that paragraph, the corporation may treat the amount calculated by multiplying the total book value of the collectively assessed monetary claims to be transferred through that qualified company split, etc. as of the time immediately before that qualified company split, etc. by the rate specified by Cabinet Order as the amount equivalent to the maximum amount of transfer to the collective allowance for bad debts prescribed in that paragraph.
machine translation, not official
## 第三節 鉱業所得の課税の特例 — Section 3 Special Provisions on Taxation on Mining Income
heading: machine translation, not official
ch-3/sec-3 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-3 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-3
### 第五十八条（探鉱準備金又は海外探鉱準備金） — Reserve for Exploration or Reserve for Overseas Exploration
caption: machine translation, not official
art-58 · https://japanlaw.org/en/special-taxation-measures-act/art-58 · https://japanlaw.org/l/332AC0000000026/art-58
**第一項** 青色申告書を提出する法人で鉱業を営むものが、昭和四十年四月一日から令和十年三月三十一日までの期間（第一号において「指定期間」という。）内の日を含む各事業年度（解散の日を含む事業年度及び清算中の各事業年度を除く。）において、安定的な供給を確保することが特に必要なものとして政令で定める鉱物（以下この条において「鉱物」という。）に係る新鉱床探鉱費の支出に備えるため、同号及び第二号に掲げる金額のうちいずれか低い金額（当該事業年度開始の日前五年以内に開始した各事業年度のいずれにおいても鉱物に係る新鉱床探鉱費の支出を行わなかつた場合には、当該いずれか低い金額から第三号に掲げる金額を控除した金額。第八項及び第十四項において「積立限度額」という。）以下の金額を損金経理の方法により探鉱準備金として積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により探鉱準備金として積み立てたときを含む。）は、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/art-58/par-1
Where a corporation that files a blue return and that engages in mining, in each business year that includes a day within the period from April 1, 1965 to March 31, 2028 (referred to in item (i) as the "designated period") (excluding the business year that includes the day of dissolution and each business year during liquidation), in preparation for the expenditure of new mineral deposit exploration expenses pertaining to minerals specified by Cabinet Order as those for which it is particularly necessary to secure a stable supply (hereinafter referred to in this Article as "minerals"), sets aside as a reserve for exploration, by the method of accounting as an expense or loss, an amount not exceeding the lower of the amounts listed in item (i) and item (ii) (where the corporation did not make any expenditure of new mineral deposit exploration expenses pertaining to minerals in any of the business years that began within five years before the first day of that business year, the amount obtained by deducting the amount listed in item (iii) from that lower amount; referred to in paragraph (8) and paragraph (14) as the "accumulation limit") (including where it sets aside the amount as a reserve for exploration by the method of setting it aside as a reserve fund through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**一** 当該法人が採掘した鉱物の販売による当該事業年度の指定期間内における収入金額として政令で定める金額の百分の十二に相当する金額
art-58/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-58/par-1/item-1
the amount equivalent to 12 percent of the amount specified by Cabinet Order as the revenue within the designated period of that business year from the sale of minerals mined by the corporation;
machine translation, not official
**二** 前号に規定する収入金額に係る採掘所得の金額として政令で定める金額の百分の五十に相当する金額
art-58/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-58/par-1/item-2
the amount equivalent to 50 percent of the amount specified by Cabinet Order as the amount of extraction income pertaining to the revenue prescribed in the preceding item;
machine translation, not official
**三** 次に掲げる金額の合計額から当該事業年度の次条第一項第一号に掲げる金額を控除した残額（当該残額が前二号に掲げる金額のうちいずれか低い金額に百分の二十五を乗じて計算した金額を超える場合には、当該計算した金額）
art-58/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-58/par-1/item-3
the balance obtained by deducting the amount listed in paragraph (1), item (i) of the following Article for that business year from the sum of the following amounts (where that balance exceeds the amount calculated by multiplying the lower of the amounts listed in the preceding two items by 25 percent, that calculated amount):
machine translation, not official
**イ** 当該事業年度において第四項の規定により益金の額に算入されるべきこととなつた同項の五年を経過した探鉱準備金の金額
art-58/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-58/par-1/item-3/sub-1
the amount of the reserve for exploration for which the five years referred to in paragraph (4) have elapsed that is to be included in gross profit in that business year pursuant to the provisions of that paragraph;
machine translation, not official
**ロ** 当該事業年度において第五項の規定により益金の額に算入された、又は算入されるべきこととなつた同項第四号に規定する探鉱準備金の金額に係る同号に定める金額
art-58/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-58/par-1/item-3/sub-2
the amount specified in paragraph (5), item (iv) pertaining to the amount of the reserve for exploration prescribed in that item that has been included, or is to be included, in gross profit in that business year pursuant to the provisions of that paragraph.
machine translation, not official
**第二項** 国内鉱業者（青色申告書を提出する法人で国内において主として鉱業を営むものとして政令で定めるものをいう。以下この項において同じ。）及び青色申告書を提出する法人で国内鉱業者に準ずるものとして政令で定めるもの（以下この条において「国内鉱業者等」という。）が、昭和五十年四月一日から令和十年三月三十一日までの期間（以下この項及び第十三項において「指定期間」という。）内の日を含む各事業年度（解散の日を含む事業年度及び清算中の各事業年度を除く。）において、国外にある鉱物に係る新鉱床探鉱費の支出に備えるため、海外自主開発法人（その開発に必要な資金の相当部分が当該国内鉱業者等及びこれと共同して投資をする内国法人によつて直接又は間接に負担された鉱山を有し、かつ、その営む事業が本邦における資源の安定的な供給に著しく寄与するものとして政令で定める外国法人をいう。）から取得した当該鉱山に係る鉱物（当該鉱物の引取りに関する契約に基づき、当該海外自主開発法人以外の法人を経由して取得したものを含む。）の販売による当該事業年度の指定期間内における収入金額に係る採掘所得の金額として政令で定める金額の百分の四十に相当する金額（当該事業年度開始の日前五年以内に開始した各事業年度のいずれにおいても国外にある鉱物に係る新鉱床探鉱費の支出を行わなかつた場合には、当該相当する金額から、第一号に掲げる金額から第二号に掲げる金額を控除した残額（当該残額が当該相当する金額に百分の二十五を乗じて計算した金額を超える場合には、当該計算した金額）を控除した金額）以下の金額を損金経理の方法により海外探鉱準備金として積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により海外探鉱準備金として積み立てたときを含む。）は、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-58/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/art-58/par-2
Where a domestic mining operator (meaning a corporation that files a blue return and is specified by Cabinet Order as a corporation that engages mainly in mining in Japan; the same applies hereinafter in this paragraph) and a corporation that files a blue return and is specified by Cabinet Order as being equivalent to a domestic mining operator (hereinafter referred to in this Article as a "domestic mining operator, etc."), in each business year that includes a day within the period from April 1, 1975 to March 31, 2028 (hereinafter referred to in this paragraph and paragraph (13) as the "designated period") (excluding the business year that includes the day of dissolution and each business year during liquidation), in preparation for the expenditure of new mineral deposit exploration expenses pertaining to minerals located outside Japan, sets aside as a reserve for overseas exploration, by the method of accounting as an expense or loss, an amount not exceeding the amount equivalent to 40 percent of the amount specified by Cabinet Order as the amount of extraction income pertaining to the revenue within the designated period of that business year from the sale of minerals pertaining to the mine acquired from an overseas independent development corporation (meaning a foreign corporation that has a mine for which a substantial part of the funds necessary for its development has been borne, directly or indirectly, by that domestic mining operator, etc. and domestic corporations investing jointly with it, and that is specified by Cabinet Order as a corporation whose business contributes significantly to the stable supply of resources in Japan) (including minerals acquired via a corporation other than that overseas independent development corporation based on a contract concerning the offtake of those minerals) (where the corporation did not make any expenditure of new mineral deposit exploration expenses pertaining to minerals located outside Japan in any of the business years that began within five years before the first day of that business year, the amount obtained by deducting, from that equivalent amount, the balance obtained by deducting the amount listed in item (ii) from the amount listed in item (i) (where that balance exceeds the amount calculated by multiplying that equivalent amount by 25 percent, that calculated amount)) (including where it sets aside the amount as a reserve for overseas exploration by the method of setting it aside as a reserve fund through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**一** 次に掲げる金額の合計額
art-58/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-58/par-2/item-1
the sum of the following amounts:
machine translation, not official
**イ** 当該事業年度において第四項の規定により益金の額に算入されるべきこととなつた同項の五年を経過した海外探鉱準備金の金額
art-58/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-58/par-2/item-1/sub-1
the amount of the reserve for overseas exploration for which the five years referred to in paragraph (4) have elapsed that is to be included in gross profit in that business year pursuant to the provisions of that paragraph;
machine translation, not official
**ロ** 当該事業年度において第五項の規定により益金の額に算入された、又は算入されるべきこととなつた同項第四号に規定する海外探鉱準備金の金額に係る同号に定める金額
art-58/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-58/par-2/item-1/sub-2
the amount specified in paragraph (5), item (iv) pertaining to the amount of the reserve for overseas exploration prescribed in that item that has been included, or is to be included, in gross profit in that business year pursuant to the provisions of that paragraph;
machine translation, not official
**二** 当該事業年度の次条第二項第一号に掲げる金額
art-58/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-58/par-2/item-2
the amount listed in paragraph (2), item (i) of the following Article for that business year.
machine translation, not official
**第三項** 前二項に規定する新鉱床探鉱費とは、探鉱のための地質調査、ボーリング又は坑道の掘削に要する費用その他の探鉱のために要する費用で政令で定めるもの及び国外にある鉱物の探鉱のための当該費用に充てられることが確実である出資で政令で定めるもの（次条第五項において「海外探鉱法人出資」という。）をいう。
art-58/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/art-58/par-3
The new mineral deposit exploration expenses prescribed in the preceding two paragraphs means the expenses required for geological surveys, boring or the excavation of tunnels for exploration, and other expenses required for exploration, which are specified by Cabinet Order, and investments that are certain to be appropriated to those expenses for the exploration of minerals located outside Japan, which are specified by Cabinet Order (referred to in paragraph (5) of the following Article as "investment in an overseas exploration corporation").
machine translation, not official
**第四項** 第一項又は第二項に規定する法人の各事業年度終了の日において、前事業年度から繰り越された探鉱準備金の金額又は海外探鉱準備金の金額（その日までに次項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は前事業年度終了の日までにこの項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）のうちにその積み立てられた事業年度（次項において「積立事業年度」という。）終了の日の翌日から五年を経過したものがある場合には、その五年を経過した探鉱準備金の金額又は海外探鉱準備金の金額は、その五年を経過した日を含む事業年度の所得の金額の計算上、益金の額に算入する。
art-58/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/art-58/par-4
Where, as of the end of each business year of a corporation prescribed in paragraph (1) or paragraph (2), the amount of the reserve for exploration or the amount of the reserve for overseas exploration carried over from the preceding business year (where there are amounts that have been included, or are to be included, in gross profit by that day pursuant to the provisions of the following paragraph, or amounts that were included in gross profit by the end of the preceding business year pursuant to the provisions of this paragraph, the amount obtained by deducting those amounts; hereinafter the same applies in this Article) includes an amount for which five years have elapsed from the day following the end of the business year in which it was set aside (referred to in the following paragraph as the "business year of accumulation"), the amount of the reserve for exploration or the amount of the reserve for overseas exploration for which those five years have elapsed is included in gross profit in calculating the amount of income for the business year that includes the day on which those five years elapsed.
machine translation, not official
**第五項** 第一項の探鉱準備金又は第二項の海外探鉱準備金を積み立てている法人が次の各号に掲げる場合（当該法人を被合併法人とする適格合併が行われた場合又は適格分割若しくは適格現物出資により鉱業事務所（鉱業法（昭和二十五年法律第二百八十九号）第六十八条に規定する鉱業事務所をいう。以下この条において同じ。）を移転した場合（第三項に規定する新鉱床探鉱費を支出している試掘権を併せて移転した場合に限る。）を除く。）に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日を含む事業年度（第二号に掲げる場合にあつては、合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。この場合において、第四号に掲げる場合に該当するときは、同号に規定する探鉱準備金の金額又は海外探鉱準備金の金額をその積み立てられた積立事業年度別に区分した各金額のうち、その積み立てられた積立事業年度が最も古いものから順次益金の額に算入されるものとする。
art-58/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-5 · https://japanlaw.org/l/332AC0000000026/art-58/par-5
Where a corporation that has set aside the reserve for exploration referred to in paragraph (1) or the reserve for overseas exploration referred to in paragraph (2) comes to fall under any of the cases listed in the following items (excluding where a qualified merger in which that corporation is the merged corporation has taken place, or where it has transferred a mining office (meaning a mining office prescribed in Article 68 of the Mining Act (Act No. 289 of 1950); the same applies hereinafter in this Article) through a qualified company split or a qualified capital contribution in kind (limited to where it has also transferred the prospecting right for which the new mineral deposit exploration expenses prescribed in paragraph (3) are being expended)), the amount equivalent to the amount specified in that item is included in gross profit in calculating the amount of income for the business year that includes the day on which it came to fall under that case (in the case listed in item (ii), the business year that includes the day before the date of the merger). In this case, where the corporation falls under the case listed in item (iv), the amounts into which the amount of the reserve for exploration or the amount of the reserve for overseas exploration prescribed in that item is divided by the business year of accumulation in which they were set aside are to be included in gross profit in order beginning with the amount with the earliest business year of accumulation.
machine translation, not official
**一** 鉱業を廃止した場合（次号に該当する場合を除く。）又は国内鉱業者等に該当しないこととなつた場合 その廃止し、又は該当しないこととなつた日における探鉱準備金の金額又は海外探鉱準備金の金額
art-58/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-58/par-5/item-1
where the corporation has discontinued mining (excluding where it falls under the following item) or has ceased to fall under a domestic mining operator, etc.: the amount of the reserve for exploration or the amount of the reserve for overseas exploration as of the day of the discontinuation or of ceasing to fall under it;
machine translation, not official
**二** 当該法人を被合併法人とする合併が行われた場合 その合併直前における探鉱準備金の金額又は海外探鉱準備金の金額
art-58/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-58/par-5/item-2
where a merger in which that corporation is the merged corporation has taken place: the amount of the reserve for exploration or the amount of the reserve for overseas exploration immediately before the merger;
machine translation, not official
**三** 解散した場合（合併により解散した場合を除く。） その解散の日における探鉱準備金の金額又は海外探鉱準備金の金額
art-58/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-58/par-5/item-3
where the corporation has dissolved (excluding dissolution through a merger): the amount of the reserve for exploration or the amount of the reserve for overseas exploration as of the day of dissolution;
machine translation, not official
**四** 前項、前三号及び次項の場合以外の場合において探鉱準備金の金額又は海外探鉱準備金の金額を取り崩した場合 その取り崩した日における探鉱準備金の金額又は海外探鉱準備金の金額のうちその取り崩した金額に相当する金額
art-58/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-58/par-5/item-4
where the corporation has reversed the amount of the reserve for exploration or the amount of the reserve for overseas exploration in a case other than the cases referred to in the preceding paragraph, the preceding three items and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for exploration or the amount of the reserve for overseas exploration as of the day of the reversal.
machine translation, not official
**第六項** 第一項の探鉱準備金又は第二項の海外探鉱準備金を積み立てている法人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となつた事実のあつた日（次の各号に掲げる場合に該当する場合には、当該各号に定める日）又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における探鉱準備金の金額又は海外探鉱準備金の金額は、その日を含む事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、前二項及び第十項から第十二項までの規定は、適用しない。
art-58/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-6 · https://japanlaw.org/l/332AC0000000026/art-58/par-6
Where a corporation that has set aside the reserve for exploration referred to in paragraph (1) or the reserve for overseas exploration referred to in paragraph (2) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that it will discontinue filing returns by blue return, the amount of the reserve for exploration or the amount of the reserve for overseas exploration as of the day on which the fact that gave rise to the revocation of the approval occurred (where it falls under any of the cases listed in the following items, the day specified in that item) or the day on which the written notification was submitted (where the day on which the written notification was submitted is after the end of the business year in which it discontinued filing returns by blue return, the end of that business year) is included in gross profit in calculating the amount of income for the business year that includes that day. In this case, the provisions of the preceding two paragraphs and paragraphs (10) through (12) do not apply.
machine translation, not official
**一** 通算法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その通知を受けた日の前日（当該前日が当該通算法人に係る通算親法人の事業年度終了の日であるときは、当該通知を受けた日）
art-58/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-58/par-6/item-1
where a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day before the day on which it received the notice (where that day before is the day of the end of the business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation, the day on which it received the notice);
machine translation, not official
**二** 通算法人であつた法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その承認の取消しの基因となつた事実のあつた日又は同法第六十四条の九第一項の規定による承認の効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日であるときは、当該効力を失つた日）のいずれか遅い日
art-58/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-58/par-6/item-2
where a corporation that was a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day on which the fact that gave rise to the revocation of the approval occurred or the day before the day on which the approval under Article 64-9, paragraph (1) of that Act ceased to be effective (where that day before is the day of the end of the business year of the group tax sharing parent corporation pertaining to that corporation, the day on which the approval ceased to be effective), whichever is later.
machine translation, not official
**第七項** 第五十六条第六項の規定は、第一項又は第二項の規定を適用する場合について準用する。
art-58/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-7 · https://japanlaw.org/l/332AC0000000026/art-58/par-7
The provisions of Article 56, paragraph (6) apply mutatis mutandis to the application of the provisions of paragraph (1) or paragraph (2).
machine translation, not official
**第八項** 青色申告書を提出する法人で鉱業を営むものが、第一項に規定する指定期間内の日を含む各事業年度（清算中の各事業年度を除く。）において、適格分割又は適格現物出資により分割承継法人又は被現物出資法人に鉱業事務所を移転する場合（第三項に規定する新鉱床探鉱費を支出している試掘権を併せて移転する場合に限る。）において、鉱物に係る第三項に規定する新鉱床探鉱費の支出に備えるため、当該適格分割又は適格現物出資の直前の時を事業年度終了の時とした場合に第一項の規定により計算される積立限度額に相当する金額以下の金額を探鉱準備金として積み立てたときは、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-58/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-8 · https://japanlaw.org/l/332AC0000000026/art-58/par-8
Where a corporation that files a blue return and that engages in mining, in each business year that includes a day within the designated period prescribed in paragraph (1) (excluding each business year during liquidation), transfers a mining office to a successor corporation in a company split or a corporation receiving a capital contribution in kind through a qualified company split or a qualified capital contribution in kind (limited to where it also transfers the prospecting right for which the new mineral deposit exploration expenses prescribed in paragraph (3) are being expended), if, in preparation for the expenditure of new mineral deposit exploration expenses prescribed in paragraph (3) pertaining to minerals, it sets aside as a reserve for exploration an amount not exceeding the amount equivalent to the accumulation limit that would be calculated pursuant to the provisions of paragraph (1) if the time immediately before that qualified company split or qualified capital contribution in kind were the end of the business year, the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第九項** 前項の規定は、同項に規定する法人が適格分割又は適格現物出資の日以後二月以内に同項の探鉱準備金の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
art-58/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-9 · https://japanlaw.org/l/332AC0000000026/art-58/par-9
The provisions of the preceding paragraph apply only where the corporation prescribed in that paragraph has submitted, within two months after the date of the qualified company split or qualified capital contribution in kind, a document stating the amount of the reserve for exploration referred to in that paragraph and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over the place for tax payment.
machine translation, not official
**第十項** 第五十五条第十項、第十一項及び第十二項前段の規定は、第一項の探鉱準備金又は第二項の海外探鉱準備金を積み立てている法人が被合併法人となる適格合併が行われた場合について準用する。この場合において、同条第十二項前段中「第三項」とあるのは、「第五十八条第四項」と読み替えるものとする。
art-58/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-10 · https://japanlaw.org/l/332AC0000000026/art-58/par-10
The provisions of Article 55, paragraph (10), paragraph (11) and the first sentence of paragraph (12) apply mutatis mutandis where a qualified merger has taken place in which a corporation that has set aside the reserve for exploration referred to in paragraph (1) or the reserve for overseas exploration referred to in paragraph (2) is the merged corporation. In this case, the term "paragraph (3)" in the first sentence of paragraph (12) of that Article is deemed to be replaced with "Article 58, paragraph (4)".
machine translation, not official
**第十一項** 第五十五条第十三項、第十四項前段、第十五項及び第十六項前段の規定は、第一項又は第八項の探鉱準備金を積み立てている法人が適格分割により分割承継法人に鉱業事務所を移転した場合（第三項に規定する新鉱床探鉱費を支出している試掘権を併せて移転した場合に限る。）について準用する。この場合において、同条第十四項前段及び第十六項前段中「第三項」とあるのは、「第五十八条第四項」と読み替えるものとする。
art-58/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-11 · https://japanlaw.org/l/332AC0000000026/art-58/par-11
The provisions of Article 55, paragraph (13), the first sentence of paragraph (14), paragraph (15) and the first sentence of paragraph (16) apply mutatis mutandis where a corporation that has set aside the reserve for exploration referred to in paragraph (1) or paragraph (8) has transferred a mining office to a successor corporation in a company split through a qualified company split (limited to where it has also transferred the prospecting right for which the new mineral deposit exploration expenses prescribed in paragraph (3) are being expended). In this case, the term "paragraph (3)" in the first sentence of paragraph (14) and the first sentence of paragraph (16) of that Article is deemed to be replaced with "Article 58, paragraph (4)".
machine translation, not official
**第十二項** 第五十五条第十七項、第十八項前段、第十九項及び第二十項前段の規定は、第一項又は第八項の探鉱準備金を積み立てている法人が適格現物出資により被現物出資法人に鉱業事務所を移転した場合（第三項に規定する新鉱床探鉱費を支出している試掘権を併せて移転した場合に限る。）について準用する。この場合において、同条第十八項前段及び第二十項前段中「第三項」とあるのは、「第五十八条第四項」と読み替えるものとする。
art-58/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-12 · https://japanlaw.org/l/332AC0000000026/art-58/par-12
The provisions of Article 55, paragraph (17), the first sentence of paragraph (18), paragraph (19) and the first sentence of paragraph (20) apply mutatis mutandis where a corporation that has set aside the reserve for exploration referred to in paragraph (1) or paragraph (8) has transferred a mining office to a corporation receiving a capital contribution in kind through a qualified capital contribution in kind (limited to where it has also transferred the prospecting right for which the new mineral deposit exploration expenses prescribed in paragraph (3) are being expended). In this case, the term "paragraph (3)" in the first sentence of paragraph (18) and the first sentence of paragraph (20) of that Article is deemed to be replaced with "Article 58, paragraph (4)".
machine translation, not official
**第十三項** 国内鉱業者等に該当する法人が指定期間内に取得する第二項に規定する海外自主開発法人の第五十五条第二項第六号の特定株式等については、同条第一項及び第八項の規定は、適用しない。
art-58/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-13 · https://japanlaw.org/l/332AC0000000026/art-58/par-13
With regard to the specified shares, etc. referred to in Article 55, paragraph (2), item (vi) of an overseas independent development corporation prescribed in paragraph (2) that are acquired within the designated period by a corporation that falls under a domestic mining operator, etc., the provisions of paragraph (1) and paragraph (8) of that Article do not apply.
machine translation, not official
**第十四項** 第七項及び前項に定めるもののほか、第八項の規定の適用を受けた場合における積立限度額の計算その他第一項から第六項まで及び第八項から第十二項までの規定の適用に関し必要な事項は、政令で定める。
art-58/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-58/par-14 · https://japanlaw.org/l/332AC0000000026/art-58/par-14
Beyond what is provided for in paragraph (7) and the preceding paragraph, the calculation of the accumulation limit in the case where the provisions of paragraph (8) have been applied, and other necessary matters concerning the application of the provisions of paragraphs (1) through (6) and paragraphs (8) through (12) are specified by Cabinet Order.
machine translation, not official
### 第五十九条（新鉱床探鉱費又は海外新鉱床探鉱費の特別控除） — Special Deduction of New Mineral Deposit Exploration Expenses or Overseas New Mineral Deposit Exploration Expenses
caption: machine translation, not official
art-59 · https://japanlaw.org/en/special-taxation-measures-act/art-59 · https://japanlaw.org/l/332AC0000000026/art-59
**第一項** 前条第一項の探鉱準備金の金額（同条第六項の規定の適用を受けるものを除く。）を有する法人が、各事業年度において、同条第一項に規定する新鉱床探鉱費の支出を行つた場合又は政令で定める探鉱用機械設備（第一号及び次項において「探鉱用機械設備」という。）について償却をした場合には、当該事業年度の所得の金額の計算上、これらの支出又は償却に係る損金の額に算入される金額のほか、次に掲げる金額のうち最も少ない金額に相当する金額は、損金の額に算入する。
art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/art-59/par-1
Where a corporation that holds the amount of the reserve for exploration referred to in paragraph (1) of the preceding Article (excluding that subject to the provisions of paragraph (6) of that Article) has, in any business year, made an expenditure of new mineral deposit exploration expenses prescribed in paragraph (1) of that Article, or has depreciated exploration machinery and equipment specified by Cabinet Order (referred to in item (i) and the following paragraph as "exploration machinery and equipment"), the amount equivalent to the smallest of the following amounts is included in deductible expenses in calculating the amount of income for that business year, in addition to the amount included in deductible expenses pertaining to that expenditure or depreciation.
machine translation, not official
**一** 当該事業年度において支出する当該新鉱床探鉱費の額に相当する金額（当該事業年度において探鉱の実施のために交付される国の補助金がある場合には、当該補助金に相当する金額を控除した金額）と当該事業年度の当該探鉱用機械設備の償却額（当該探鉱用機械設備に係るこの法律及び法人税法第三十一条の規定により計算される償却限度額を超える場合には、当該償却限度額に相当する金額）との合計額
art-59/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-59/par-1/item-1
the sum of the amount equivalent to the amount of those new mineral deposit exploration expenses expended in that business year (where there is a subsidy from the national government granted for carrying out exploration in that business year, the amount obtained by deducting the amount equivalent to that subsidy) and the amount of depreciation of that exploration machinery and equipment for that business year (where it exceeds the depreciation limit for that exploration machinery and equipment calculated pursuant to the provisions of this Act and Article 31 of the Corporation Tax Act, the amount equivalent to that depreciation limit);
machine translation, not official
**二** 前事業年度から繰り越された前条第一項の探鉱準備金の金額（前事業年度終了の日までに同条第四項又は第五項の規定により益金の額に算入された金額がある場合には、当該金額を控除した金額）のうち、当該事業年度において同条第四項又は第五項の規定により益金の額に算入された、又は算入されるべきこととなつた金額に相当する金額
art-59/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-59/par-1/item-2
the amount equivalent to the amount, out of the amount of the reserve for exploration referred to in paragraph (1) of the preceding Article carried over from the preceding business year (where there is an amount that was included in gross profit by the end of the preceding business year pursuant to the provisions of paragraph (4) or paragraph (5) of that Article, the amount obtained by deducting that amount), that has been included, or is to be included, in gross profit in that business year pursuant to the provisions of paragraph (4) or paragraph (5) of that Article;
machine translation, not official
**三** 当該事業年度の所得の金額として政令で定めるところにより計算した金額
art-59/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-59/par-1/item-3
the amount calculated, as specified by Cabinet Order, as the amount of income for that business year.
machine translation, not official
**第二項** 前条第二項の海外探鉱準備金の金額（同条第六項の規定の適用を受けるものを除く。）を有する法人が、各事業年度において、同条第二項に規定する新鉱床探鉱費（第一号において「海外新鉱床探鉱費」という。）の支出を行つた場合又は専ら国外において事業の用に供される探鉱用機械設備（第一号において「海外探鉱用機械設備」という。）について償却をした場合には、当該事業年度の所得の金額の計算上、これらの支出又は償却に係る損金の額に算入される金額のほか、次に掲げる金額のうち最も少ない金額に相当する金額は、損金の額に算入する。
art-59/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/art-59/par-2
Where a corporation that holds the amount of the reserve for overseas exploration referred to in paragraph (2) of the preceding Article (excluding that subject to the provisions of paragraph (6) of that Article) has, in any business year, made an expenditure of new mineral deposit exploration expenses prescribed in paragraph (2) of that Article (referred to in item (i) of this paragraph as "overseas new mineral deposit exploration expenses"), or has depreciated exploration machinery and equipment used exclusively for business outside Japan (referred to in item (i) of this paragraph as "overseas exploration machinery and equipment"), the amount equivalent to the smallest of the following amounts is included in deductible expenses in calculating the amount of income for that business year, in addition to the amount included in deductible expenses pertaining to that expenditure or depreciation.
machine translation, not official
**一** 前項第一号に掲げる合計額のうち、当該事業年度において支出する当該海外新鉱床探鉱費の額に相当する金額と当該事業年度の当該海外探鉱用機械設備の償却額との合計額（同項第二号に掲げる金額が同項第一号に掲げる金額から当該合計額を控除した金額を超える場合には、その超える部分の金額に相当する金額を控除した金額）
art-59/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-59/par-2/item-1
out of the sum listed in item (i) of the preceding paragraph, the sum of the amount equivalent to the amount of those overseas new mineral deposit exploration expenses expended in that business year and the amount of depreciation of that overseas exploration machinery and equipment for that business year (where the amount listed in item (ii) of that paragraph exceeds the amount obtained by deducting that sum from the amount listed in item (i) of that paragraph, the amount obtained by deducting the amount equivalent to the excess);
machine translation, not official
**二** 前事業年度から繰り越された前条第二項の海外探鉱準備金の金額（前事業年度終了の日までに同条第四項又は第五項の規定により益金の額に算入された金額がある場合には、当該金額を控除した金額）のうち、当該事業年度において同条第四項又は第五項の規定により益金の額に算入された、又は算入されるべきこととなつた金額に相当する金額
art-59/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-59/par-2/item-2
the amount equivalent to the amount, out of the amount of the reserve for overseas exploration referred to in paragraph (2) of the preceding Article carried over from the preceding business year (where there is an amount that was included in gross profit by the end of the preceding business year pursuant to the provisions of paragraph (4) or paragraph (5) of that Article, the amount obtained by deducting that amount), that has been included, or is to be included, in gross profit in that business year pursuant to the provisions of paragraph (4) or paragraph (5) of that Article;
machine translation, not official
**三** 前項第三号に掲げる金額から同項の規定により損金の額に算入された金額を控除した金額
art-59/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-59/par-2/item-3
the amount obtained by deducting the amount included in deductible expenses pursuant to the provisions of the preceding paragraph from the amount listed in item (iii) of that paragraph.
machine translation, not official
**第三項** 前二項に規定する法人である通算法人の各事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。）についてこれらの規定を適用する場合には、第一項第三号に掲げる金額は、当該通算法人及び他の通算法人（同日において当該通算法人との間に通算完全支配関係があるものに限る。）の当該事業年度又は同日に終了する事業年度の法人税法第六十四条の五第一項に規定する通算前所得金額及び通算前欠損金額を基礎として同条及び同法第六十四条の七の規定により計算した当該通算法人の所得の金額として政令で定める金額とする。
art-59/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/art-59/par-3
Where the provisions of the preceding two paragraphs are applied to each business year of a group tax sharing corporation that is a corporation prescribed in those paragraphs (limited to a business year ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation), the amount listed in paragraph (1), item (iii) is the amount specified by Cabinet Order as the amount of income of that group tax sharing corporation calculated pursuant to the provisions of Article 64-5 and Article 64-7 of the Corporation Tax Act on the basis of the income before group tax sharing and the deficit before group tax sharing prescribed in Article 64-5, paragraph (1) of that Act for that business year, or for the business year ending on that day, of that group tax sharing corporation and the other group tax sharing corporations (limited to those that have a group tax sharing full controlling interest with that group tax sharing corporation on that day).
machine translation, not official
**第四項** 第一項又は第二項の規定は、これらの規定の適用を受けようとする事業年度の確定申告書等にこれらの規定により損金の額に算入される金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、これらの規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。
art-59/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-4 · https://japanlaw.org/l/332AC0000000026/art-59/par-4
The provisions of paragraph (1) or paragraph (2) apply only where the final return, etc. for the business year for which the corporation seeks the application of those provisions contains a statement of the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to those provisions, and a written statement concerning the calculation of the amount to be included in deductible expenses is attached to that final return, etc. In this case, the amount to be included in deductible expenses pursuant to those provisions is limited to the amount to be included in deductible expenses pertaining to that statement.
machine translation, not official
**第五項** 第一項又は第二項の規定の適用を受けた法人がその適用を受けた事業年度において支出を行つた第一項に規定する新鉱床探鉱費又は第二項に規定する海外新鉱床探鉱費の額のうちに海外探鉱法人出資の額が含まれている場合には、当該海外探鉱法人出資については、第五十五条第一項及び第八項の規定は、適用しない。
art-59/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-5 · https://japanlaw.org/l/332AC0000000026/art-59/par-5
Where the amount of the new mineral deposit exploration expenses prescribed in paragraph (1) or the overseas new mineral deposit exploration expenses prescribed in paragraph (2) expended by a corporation to which the provisions of paragraph (1) or paragraph (2) have been applied in the business year for which those provisions were applied includes the amount of an investment in an overseas exploration corporation, the provisions of Article 55, paragraph (1) and paragraph (8) do not apply to that investment in an overseas exploration corporation.
machine translation, not official
**第六項** 第一項又は第二項の規定の適用を受けた法人のこれらの規定により損金の額に算入された金額は、法人税法第六十七条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれるものとする。
art-59/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-6 · https://japanlaw.org/l/332AC0000000026/art-59/par-6
With regard to the application of the provisions of Article 67, paragraph (3) and paragraph (5) of the Corporation Tax Act, any amount included, pursuant to the provisions of paragraph (1) or paragraph (2), in the amount of deductible expenses of a corporation subject to those provisions is to be included in the amount of income, etc. prescribed in these provisions.
machine translation, not official
**第七項** 前三項に定めるもののほか、第一項又は第二項の規定の適用を受けた法人の利益積立金額の計算その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
art-59/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-7 · https://japanlaw.org/l/332AC0000000026/art-59/par-7
Beyond what is provided for in the preceding three paragraphs, the calculation of the amount of revenue reserves of a corporation to which the provisions of paragraph (1) or paragraph (2) have been applied, and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
machine translation, not official
## 第三節の二 対外船舶運航事業を営む法人の日本船舶による収入金額の課税の特例 — Section 3-2 Special Provisions on Taxation on Revenue from Japanese Ships of Corporations Engaged in International Shipping Business
heading: machine translation, not official
ch-3/sec-3-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-3-2 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-3-2
### 第五十九条の二
art-59-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59-2 · https://japanlaw.org/l/332AC0000000026/art-59-2
**第一項** 青色申告書を提出する法人で、海上運送法及び船員法の一部を改正する法律（平成二十年法律第五十三号）の施行の日から令和七年三月三十一日までの間に海上運送法第三十五条第一項に規定する日本船舶・船員確保計画（以下この項において「日本船舶・船員確保計画」という。）について同条第三項第五号（同条第五項において準用する場合を含む。）に掲げる基準に適合するものとして同条第三項又は第四項の認定（同項の認定にあつては、当該認定により当該基準に適合することとなつたものに限る。）を受けた同法第三十四条第二項第三号に規定する船舶運航事業者等（日本船舶（同法第三十七条の二に規定する日本船舶をいう。以下この項において同じ。）を用いて対外船舶運航事業（同法第三十五条第三項第五号に規定する対外船舶運航事業をいう。）を営むものに限る。）に該当するものが、同法第三十五条第三項の認定を受けた日本船舶・船員確保計画（同条第四項の規定による変更の認定があつたときは、その変更後のもの。以下この条において「認定計画」という。）に記載された計画期間（同法第三十五条第二項第三号に掲げる計画期間をいう。第四項において同じ。）内の日を含む各事業年度終了の時において当該認定計画に従つて同法第三十四条第一項に規定する日本船舶及び船員の確保を実施している場合において、当該事業年度における第一号に掲げる金額が第二号に掲げる金額を超えるときは、その超える部分の金額は、当該事業年度の所得の金額の計算上損金の額に算入し、当該事業年度における第一号に掲げる金額が第二号に掲げる金額に満たないときは、その満たない部分の金額は、当該事業年度の所得の金額の計算上益金の額に算入する。
art-59-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-1
Where a corporation that files a blue return and that falls under a ship operator, etc. prescribed in Article 34, paragraph (2), item (iii) of the Marine Transportation Act (limited to one that engages in international shipping business (meaning the international shipping business prescribed in Article 35, paragraph (3), item (v) of that Act) using Japanese ships (meaning the Japanese ships prescribed in Article 37-2 of that Act; the same applies hereinafter in this paragraph)) which, during the period from the date of enforcement of the Act Partially Amending the Marine Transportation Act and the Mariners Act (Act No. 53 of 2008) to March 31, 2025, has received the certification under Article 35, paragraph (3) or paragraph (4) of the Marine Transportation Act (for the certification under paragraph (4) of that Article, limited to a certification by which the plan has come to conform to that standard) for a plan for securing Japanese ships and seafarers prescribed in paragraph (1) of that Article (hereinafter referred to in this paragraph as a "plan for securing Japanese ships and seafarers") as conforming to the standard listed in paragraph (3), item (v) of that Article (including as applied mutatis mutandis pursuant to paragraph (5) of that Article), is, at the end of each business year that includes a day within the plan period (meaning the plan period listed in Article 35, paragraph (2), item (iii) of that Act; the same applies in paragraph (4)) stated in the plan for securing Japanese ships and seafarers that has received the certification under Article 35, paragraph (3) of that Act (where a certification of a change under paragraph (4) of that Article has been made, the plan as changed; hereinafter referred to in this Article as a "certified plan"), implementing the securing of Japanese ships and seafarers prescribed in Article 34, paragraph (1) of that Act in accordance with that certified plan, if the amount listed in item (i) for that business year exceeds the amount listed in item (ii), the amount of the excess is included in deductible expenses in calculating the amount of income for that business year, and if the amount listed in item (i) for that business year is less than the amount listed in item (ii), the amount of the shortfall is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**一** 当該法人の当該事業年度における日本船舶（特定準日本船舶（海上運送法第三十八条第七項に規定する準日本船舶のうち安定的な海上輸送の確保に資するものとして財務省令で定めるものをいう。）を含む。次号において同じ。）を用いた対外船舶運航事業等（同法第三十七条の二に規定する対外船舶運航事業等をいう。）による収入金額に係る所得の金額として政令で定める金額
art-59-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-1/item-1
the amount specified by Cabinet Order as the amount of income pertaining to the revenue of that corporation for that business year from international shipping business, etc. (meaning the international shipping business, etc. prescribed in Article 37-2 of the Marine Transportation Act) using Japanese ships (including specified quasi-Japanese ships (meaning quasi-Japanese ships prescribed in Article 38, paragraph (7) of that Act that are specified by Order of the Ministry of Finance as contributing to securing stable maritime transportation); the same applies in the following item);
machine translation, not official
**二** 当該法人の当該事業年度における日本船舶の純トン数（船舶のトン数の測度に関する法律（昭和五十五年法律第四十号）第六条に規定する純トン数をいう。）に応じた利益の金額として政令で定める金額
art-59-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-1/item-2
the amount specified by Cabinet Order as the amount of profit according to the net tonnage (meaning the net tonnage prescribed in Article 6 of the Act on Tonnage Measurement of Ships (Act No. 40 of 1980)) of the Japanese ships of that corporation for that business year.
machine translation, not official
**第二項** 前項の規定は、同項に規定する法人が、その適用を受けようとする最初の事業年度開始の日の前日までに、財務省令で定める事項を記載した届出書に同項に規定する日本船舶・船員確保計画の写しその他財務省令で定める書類を添付して、これを納税地の所轄税務署長に提出した場合に限り、適用する。
art-59-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-2
The provisions of the preceding paragraph apply only where the corporation prescribed in that paragraph has submitted, by the day before the first day of the first business year for which it seeks the application of those provisions, a written notification stating the matters specified by Order of the Ministry of Finance, with a copy of the plan for securing Japanese ships and seafarers prescribed in that paragraph and other documents specified by Order of the Ministry of Finance attached, to the district director having jurisdiction over the place for tax payment.
machine translation, not official
**第三項** 第一項の規定の適用を受ける法人は、その適用を受ける各事業年度の確定申告書等に同項の規定により損金の額又は益金の額に算入される金額の計算に関する明細書を添付しなければならない。
art-59-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-59-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-3
A corporation to which the provisions of paragraph (1) apply must attach to the final return, etc. for each business year for which those provisions apply a written statement concerning the calculation of the amount to be included in deductible expenses or gross profit pursuant to the provisions of that paragraph.
machine translation, not official
**第四項** 認定計画に記載された計画期間内の日を含む各事業年度（以下この項において「適用対象年度」という。）において第一項の規定の適用を受けた法人が、海上運送法第三十七条の四第二項の規定によりその認定を取り消された場合には、当該適用対象年度において第一項の規定により損金の額に算入された金額の合計額は、当該認定を取り消された日を含む事業年度の所得の金額の計算上、益金の額に算入する。
art-59-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-59-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-4
Where a corporation to which the provisions of paragraph (1) have been applied in each business year that includes a day within the plan period stated in the certified plan (hereinafter referred to in this paragraph as an "eligible year") has had that certification revoked pursuant to the provisions of Article 37-4, paragraph (2) of the Marine Transportation Act, the total of the amounts included in deductible expenses pursuant to the provisions of paragraph (1) in those eligible years is included in gross profit in calculating the amount of income for the business year that includes the day on which that certification was revoked.
machine translation, not official
**第五項** 第一項の規定の適用を受けた法人の同項の規定により損金の額に算入された金額は、法人税法第六十七条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれるものとし、第一項又は前項の規定により益金の額に算入された金額は、同条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれないものとする。
art-59-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-59-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-5
With regard to the application of the provisions of Article 67, paragraph (3) and paragraph (5) of the Corporation Tax Act, any amount included, pursuant to the provisions of paragraph (1), in the amount of deductible expenses of a corporation subject to the provisions of that paragraph is to be included in the amount of income, etc. prescribed in these provisions, and, with regard to the application of the provisions of paragraph (3) and paragraph (5) of that Article, any amount included in gross profit pursuant to the provisions of paragraph (1) or the preceding paragraph is not to be included in the amount of income, etc. prescribed in these provisions.
machine translation, not official
**第六項** 第一項の規定の適用を受ける法人が有する外航船舶（本邦と外国との間又は外国と外国との間を往来する船舶をいう。以下この項において同じ。）のうち日本船舶（船舶法第一条に規定する日本船舶をいう。以下この項において同じ。）に該当するもの及び当該法人の子会社（海上運送法第三十八条第一項に規定する子会社をいう。）に該当する法人が有する外航船舶のうち日本船舶に該当しないものについては、第一項の規定の適用を受ける法人の同項の規定の適用を受ける事業年度（当該子会社に該当する法人にあつては、当該事業年度内の日を含む事業年度）においては、第四十三条、第五十七条の八（第一項及び第九項に係る部分に限る。）、第六十五条の七（第一項及び第九項に係る部分に限る。）及び第六十五条の八（第一項、第二項、第七項及び第八項に係る部分に限る。）の規定その他政令で定める規定は、適用しない。
art-59-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-59-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-6
With regard to the ocean-going ships (meaning ships that travel between Japan and a foreign state or between foreign states; the same applies hereinafter in this paragraph) held by a corporation to which the provisions of paragraph (1) apply that fall under Japanese ships (meaning Japanese ships prescribed in Article 1 of the Ship Act; the same applies hereinafter in this paragraph), and the ocean-going ships held by a corporation that falls under a subsidiary company (meaning a subsidiary company prescribed in Article 38, paragraph (1) of the Marine Transportation Act) of that corporation that do not fall under Japanese ships, the provisions of Article 43, Article 57-8 (limited to the part pertaining to paragraph (1) and paragraph (9)), Article 65-7 (limited to the part pertaining to paragraph (1) and paragraph (9)) and Article 65-8 (limited to the part pertaining to paragraph (1), paragraph (2), paragraph (7) and paragraph (8)) and other provisions specified by Cabinet Order do not apply in the business year of the corporation to which the provisions of paragraph (1) apply for which the provisions of that paragraph apply (for the corporation that falls under that subsidiary company, the business year that includes a day within that business year).
machine translation, not official
**第七項** 第二項、第三項及び前二項に定めるもののほか、第一項又は第四項の規定の適用を受けた法人の利益積立金額の計算その他これらの規定の適用に関し必要な事項は、政令で定める。
art-59-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-59-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-7
Beyond what is provided for in paragraph (2), paragraph (3) and the preceding two paragraphs, the calculation of the amount of revenue reserves of a corporation to which the provisions of paragraph (1) or paragraph (4) have been applied, and other necessary matters concerning the application of those provisions are specified by Cabinet Order.
machine translation, not official
## 第三節の三 特許権等の譲渡等による所得の課税の特例 — Section 3-3 Special Provisions on Taxation on Income from the Transfer, etc. of Patent Rights, etc.
heading: machine translation, not official
ch-3/sec-3-3 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-3-3 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-3-3
### 第五十九条の三
art-59-3 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3 · https://japanlaw.org/l/332AC0000000026/art-59-3
**第一項** 青色申告書を提出する法人が、令和七年四月一日から令和十四年三月三十一日までの間に開始する各事業年度（以下この項において「対象事業年度」という。）において、特許権譲渡等取引（居住者（第二条第一項第一号の二に規定する居住者をいう。）若しくは内国法人（関連者であるものを除く。）に対する特定特許権等の譲渡又は他の者（関連者であるものを除く。以下この項において同じ。）に対する特定特許権等の貸付け（特定特許権等に係る権利の設定その他他の者に特定特許権等を使用させる行為を含む。）をいう。以下この項において同じ。）を行つた場合には、次に掲げる金額のうちいずれか少ない金額の百分の三十に相当する金額は、当該対象事業年度の所得の金額の計算上、損金の額に算入する。
art-59-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1
Where a corporation that files a blue return has, in each business year beginning during the period from April 1, 2025 to March 31, 2032 (hereinafter referred to in this paragraph as a "covered business year"), conducted a patent right transfer transaction, etc. (meaning the transfer of specified patent rights, etc. to a resident (meaning a resident prescribed in Article 2, paragraph (1), item (i)-2) or a domestic corporation (excluding one that is a related party), or the lending of specified patent rights, etc. to another person (excluding one that is a related party; the same applies hereinafter in this paragraph) (including the creation of rights pertaining to specified patent rights, etc. and any other act of allowing another person to use specified patent rights, etc.); the same applies hereinafter in this paragraph), the amount equivalent to 30 percent of the smaller of the following amounts is included in deductible expenses in calculating the amount of income for that covered business year.
machine translation, not official
**一** 次に掲げる場合の区分に応じそれぞれ次に定める金額
art-59-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1
the amount specified below for the category of the following cases:
machine translation, not official
**イ** 当該法人が当該対象事業年度において行つた特許権譲渡等取引（特許権譲渡等取引以外の取引とあわせて行つた特許権譲渡等取引にあつては、その契約において特許権譲渡等取引の対価の額が明らかにされている場合における当該特許権譲渡等取引に限る。以下この号において同じ。）に係る特定特許権等のいずれについてもその特定特許権等に直接関連する研究開発に係る研究開発費の額として政令で定める金額が当該法人の令和七年四月一日前に開始した事業年度において生じていない場合又は当該対象事業年度が令和九年四月一日以後に開始する事業年度である場合 当該対象事業年度において行つた特許権譲渡等取引ごとに、（１）に掲げる金額に（２）に掲げる金額のうちに（３）に掲げる金額の占める割合（（２）に掲げる金額が零である場合には、零）を乗じて計算した金額を合計した金額
art-59-3/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1/sub-1
where, for each of the specified patent rights, etc. pertaining to the patent right transfer transactions, etc. conducted by the corporation in that covered business year (for a patent right transfer transaction, etc. conducted together with a transaction other than a patent right transfer transaction, etc., limited to that patent right transfer transaction, etc. in the case where the amount of consideration for the patent right transfer transaction, etc. is made clear in the contract; the same applies hereinafter in this item), the amount specified by Cabinet Order as the amount of research and development expenses pertaining to research and development directly related to those specified patent rights, etc. has not been incurred in the business years of the corporation that began before April 1, 2025, or where that covered business year is a business year beginning on or after April 1, 2027: the total of the amounts calculated, for each patent right transfer transaction, etc. conducted in that covered business year, by multiplying the amount listed in (1) by the ratio of the amount listed in (3) to the amount listed in (2) (where the amount listed in (2) is zero, zero);
machine translation, not official
**（１）** 当該特許権譲渡等取引に係る所得の金額として政令で定める金額
art-59-3/par-1/item-1/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-1/item-1/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1/sub-1/sub2-1
the amount specified by Cabinet Order as the amount of income pertaining to that patent right transfer transaction, etc.;
machine translation, not official
**（２）** 当該対象事業年度及び当該対象事業年度前の各事業年度（令和七年四月一日以後に開始する事業年度に限る。）において生じた研究開発費の額のうち、当該特許権譲渡等取引に係る特定特許権等に直接関連する研究開発に係る金額として政令で定める金額の合計額
art-59-3/par-1/item-1/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-1/item-1/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1/sub-1/sub2-2
the total of the amounts specified by Cabinet Order as the amounts, out of the amount of research and development expenses incurred in that covered business year and each business year before that covered business year (limited to business years beginning on or after April 1, 2025), pertaining to research and development directly related to the specified patent rights, etc. pertaining to that patent right transfer transaction, etc.;
machine translation, not official
**（３）** （２）に掲げる金額に含まれる適格研究開発費の額の合計額
art-59-3/par-1/item-1/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-1/item-1/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1/sub-1/sub2-3
the total of the amount of qualified research and development expenses included in the amount listed in (2);
machine translation, not official
**ロ** イに掲げる場合以外の場合 （１）に掲げる金額に（２）に掲げる金額のうちに（３）に掲げる金額の占める割合（（２）に掲げる金額が零である場合には、零）を乗じて計算した金額
art-59-3/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1/sub-2
cases other than the case listed in (a): the amount calculated by multiplying the amount listed in (1) by the ratio of the amount listed in (3) to the amount listed in (2) (where the amount listed in (2) is zero, zero);
machine translation, not official
**（１）** 当該対象事業年度において行つた特許権譲渡等取引に係る所得の金額として政令で定める金額の合計額
art-59-3/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1/sub-2/sub2-1
the total of the amounts specified by Cabinet Order as the amount of income pertaining to the patent right transfer transactions, etc. conducted in that covered business year;
machine translation, not official
**（２）** 当該対象事業年度及び当該対象事業年度開始の日前二年以内に開始した各事業年度において生じた研究開発費の額の合計額
art-59-3/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1/sub-2/sub2-2
the total of the amount of research and development expenses incurred in that covered business year and in each business year that began within two years before the first day of that covered business year;
machine translation, not official
**（３）** （２）に掲げる金額に含まれる適格研究開発費の額の合計額
art-59-3/par-1/item-1/sub-2/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-1/item-1/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1/sub-2/sub2-3
the total of the amount of qualified research and development expenses included in the amount listed in (2);
machine translation, not official
**二** 当該対象事業年度の所得の金額として政令で定めるところにより計算した金額
art-59-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-2
the amount calculated, as specified by Cabinet Order, as the amount of income for that covered business year.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-59-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 関連者 法人で、前項の法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係のあるものをいう。
art-59-3/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-1
related party: A corporation that has, with the corporation referred to in the preceding paragraph, a relationship whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or the total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by that other corporation itself), or any other special relationship specified by Cabinet Order;
machine translation, not official
**二** 特定特許権等 次に掲げるもののうち我が国の国際競争力の強化に資するものとして財務省令で定めるもの（第五号イにおいて「適格特許権等」という。）であつて、前項の法人が令和六年四月一日以後に取得又は製作をしたものをいう。
art-59-3/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-2
specified patent rights, etc.: Those, out of the following, that are specified by Order of the Ministry of Finance as contributing to strengthening Japan's international competitiveness (referred to in item (v), (a) as "qualified patent rights, etc."), and that the corporation referred to in the preceding paragraph acquired or produced on or after April 1, 2024:
machine translation, not official
**イ** 特許権
art-59-3/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-2/sub-1
patent rights;
machine translation, not official
**ロ** 官民データ活用推進基本法（平成二十八年法律第百三号）第二条第二項に規定する人工知能関連技術を活用した著作権法（昭和四十五年法律第四十八号）第二条第一項第十号の二に規定するプログラムの同項第一号に規定する著作物
art-59-3/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-2/sub-2
works prescribed in Article 2, paragraph (1), item (i) of the Copyright Act (Act No. 48 of 1970) that are programs prescribed in item (x)-2 of that paragraph utilizing artificial intelligence-related technology prescribed in Article 2, paragraph (2) of the Basic Act on the Advancement of Public and Private Sector Data Utilization (Act No. 103 of 2016);
machine translation, not official
**三** 研究開発 次に掲げる行為をいう。
art-59-3/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-3
research and development: The following acts:
machine translation, not official
**イ** 新たな知識の発見を目的とした計画的な調査及び探究（ロにおいて「研究」という。）
art-59-3/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-3/sub-1
planned surveys and inquiries aimed at the discovery of new knowledge (referred to in (b) as "research");
machine translation, not official
**ロ** 新たな製品若しくは役務若しくは製品の新たな生産の方式についての計画若しくは設計又は既存の製品若しくは役務若しくは製品の既存の生産の方式を著しく改良するための計画若しくは設計として研究の成果その他の知識を具体化する行為
art-59-3/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-3/sub-2
acts of giving concrete form to the results of research or other knowledge as planning or design for new products or services or for new methods of producing products, or as planning or design to significantly improve existing products or services or existing methods of producing products;
machine translation, not official
**四** 研究開発費の額 次に掲げる金額の合計額（当該金額に係る費用に充てるため他の者から支払を受ける金額がある場合には、当該金額を控除した金額）をいう。
art-59-3/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-4
amount of research and development expenses: The sum of the following amounts (where there is an amount to be paid by another person to cover the expenses pertaining to those amounts, the amount obtained by deducting that amount):
machine translation, not official
**イ** 研究開発に要した費用の額（次に掲げる金額を除く。）のうち各事業年度において研究開発費として損金経理をした金額
art-59-3/par-2/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-2/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-4/sub-1
the amount, out of the amount of expenses required for research and development (excluding the following amounts), for which accounting as an expense or loss has been made as research and development expenses in each business year;
machine translation, not official
**（１）** 資産の償却費、除却による損失及び譲渡による損失の額
art-59-3/par-2/item-4/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-2/item-4/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-4/sub-1/sub2-1
the amount of depreciation allowances of assets, losses from their retirement and losses from their transfer;
machine translation, not official
**（２）** 負債の利子の額その他これに類するものとして政令で定める金額
art-59-3/par-2/item-4/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-2/item-4/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-4/sub-1/sub2-2
the amount of interest on liabilities and other amounts specified by Cabinet Order as being similar thereto;
machine translation, not official
**ロ** 各事業年度において事業の用に供した資産につきその取得をするため及びその事業の用に供するために支出した金額（イに掲げる金額を除く。）のうち研究開発に関連する部分の金額として政令で定める金額
art-59-3/par-2/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-2/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-4/sub-2
the amount specified by Cabinet Order as the amount of the portion related to research and development, out of the amount expended for acquiring assets used for business in each business year and for using them for business (excluding the amount listed in (a));
machine translation, not official
**五** 適格研究開発費の額 研究開発費の額のうち、次に掲げる金額以外の金額をいう。
art-59-3/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-5
amount of qualified research and development expenses: The amount of research and development expenses other than the following amounts:
machine translation, not official
**イ** 特許権譲受等取引（他の者からの適格特許権等の譲受け又は借受け（適格特許権等に該当する特許権に係る専用実施権の他の者による設定、特許を受ける権利に基づいて取得すべき適格特許権等に該当する特許権に係る仮専用実施権の他の者による設定その他他の者が前項の法人に適格特許権等を独占的に使用させる行為を含む。）をいう。以下この条において同じ。）によつて生じた研究開発費の額（特許権譲受等取引以外の取引とあわせて特許権譲受等取引を行つた場合において、その契約において特許権譲受等取引の対価の額が明らかにされていないときは、これらの取引によつて生じた研究開発費の額）
art-59-3/par-2/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-2/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-5/sub-1
the amount of research and development expenses incurred through a patent right acquisition transaction, etc. (meaning the acquisition by transfer or borrowing of qualified patent rights, etc. from another person (including the creation by another person of an exclusive license for a patent right falling under qualified patent rights, etc., the creation by another person of a provisional exclusive license for a patent right falling under qualified patent rights, etc. to be acquired based on the right to obtain a patent, and any other act by which another person allows the corporation referred to in the preceding paragraph to use qualified patent rights, etc. exclusively); the same applies hereinafter in this Article) (where a patent right acquisition transaction, etc. has been conducted together with a transaction other than a patent right acquisition transaction, etc., and the amount of consideration for the patent right acquisition transaction, etc. is not made clear in the contract, the amount of research and development expenses incurred through those transactions);
machine translation, not official
**ロ** 前項の法人に係る関連者（外国法人に限る。）に委託する研究開発（委任契約その他の財務省令で定めるものに該当する契約又は協定により委託する研究開発で、その委託に基づき行われる業務が研究開発に該当するものに限る。）に係る研究開発費の額として政令で定める金額
art-59-3/par-2/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-2/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-5/sub-2
the amount specified by Cabinet Order as the amount of research and development expenses pertaining to research and development commissioned to a related party (limited to a foreign corporation) of the corporation referred to in the preceding paragraph (limited to research and development commissioned under a contract or agreement falling under a mandate contract or other contract specified by Order of the Ministry of Finance, where the work performed based on that commission falls under research and development);
machine translation, not official
**ハ** 前項の法人が内国法人である場合の当該法人の法人税法第六十九条第四項第一号に規定する国外事業所等を通じて行う事業に係る研究開発費の額（イ及びロに掲げる金額を除く。）
art-59-3/par-2/item-5/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-2/item-5/sub-3 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-5/sub-3
where the corporation referred to in the preceding paragraph is a domestic corporation, the amount of research and development expenses pertaining to business conducted through a foreign office, etc. prescribed in Article 69, paragraph (4), item (i) of the Corporation Tax Act of that corporation (excluding the amounts listed in (a) and (b)).
machine translation, not official
**第三項** 第一項の法人である通算法人の各事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。）について同項の規定を適用する場合には、同項第二号に掲げる金額は、当該通算法人及び他の通算法人（同日において当該通算法人との間に通算完全支配関係があるものに限る。）の当該事業年度又は同日に終了する事業年度の法人税法第六十四条の五第一項に規定する通算前所得金額及び通算前欠損金額を基礎として同条及び同法第六十四条の七の規定により計算した当該通算法人の所得の金額として政令で定める金額とする。
art-59-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-3
Where the provisions of paragraph (1) are applied to each business year of a group tax sharing corporation that is a corporation referred to in that paragraph (limited to a business year ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation), the amount listed in item (ii) of that paragraph is the amount specified by Cabinet Order as the amount of income of that group tax sharing corporation calculated pursuant to the provisions of Article 64-5 and Article 64-7 of the Corporation Tax Act on the basis of the income before group tax sharing and the deficit before group tax sharing prescribed in Article 64-5, paragraph (1) of that Act for that business year, or for the business year ending on that day, of that group tax sharing corporation and the other group tax sharing corporations (limited to those that have a group tax sharing full controlling interest with that group tax sharing corporation on that day).
machine translation, not official
**第四項** 第一項の法人が、各事業年度において、当該法人に係る関連者との間で特許権譲受等取引を行つた場合に、当該特許権譲受等取引につき当該法人が当該関連者に支払う対価の額が独立企業間価格に満たないときは、当該法人の当該事業年度以後の各事業年度における同項の規定の適用については、当該特許権譲受等取引は、独立企業間価格で行われたものとみなす。
art-59-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-4
Where a corporation referred to in paragraph (1) has, in any business year, conducted a patent right acquisition transaction, etc. with a related party of that corporation, if the amount of consideration paid by that corporation to that related party for that patent right acquisition transaction, etc. is less than the arm's length price, that patent right acquisition transaction, etc. is deemed to have been conducted at the arm's length price with regard to the application of the provisions of that paragraph for that business year and each subsequent business year of that corporation.
machine translation, not official
**第五項** 前項に規定する独立企業間価格とは、特許権譲受等取引の対価の額について第六十六条の四第二項に規定する方法に準じて算定した金額（当該特許権譲受等取引が同条第一項に規定する国外関連取引である場合には、同項に規定する独立企業間価格）をいう。
art-59-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-5
The arm's length price prescribed in the preceding paragraph means the amount calculated for the amount of consideration for a patent right acquisition transaction, etc. in a manner equivalent to the methods prescribed in Article 66-4, paragraph (2) (where that patent right acquisition transaction, etc. is a transaction with a foreign affiliate prescribed in paragraph (1) of that Article, the arm's length price prescribed in that paragraph).
machine translation, not official
**第六項** 第一項の法人が当該法人に係る関連者との特許権譲受等取引を他の者（当該法人に係る他の関連者を除く。以下この項において「非関連者」という。）を通じて行う場合として政令で定める場合における当該法人と当該非関連者との特許権譲受等取引は、当該法人と当該関連者との間で行われた特許権譲受等取引とみなして、第四項の規定を適用する。
art-59-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-6
In the case specified by Cabinet Order as the case where a corporation referred to in paragraph (1) conducts a patent right acquisition transaction, etc. with a related party of that corporation via another person (excluding any other related party of that corporation; hereinafter referred to in this paragraph as a "non-affiliate"), the patent right acquisition transaction, etc. between that corporation and that non-affiliate is deemed to be a patent right acquisition transaction, etc. conducted between that corporation and that related party, and the provisions of paragraph (4) apply.
machine translation, not official
**第七項** 第一項の規定の適用を受けようとする法人が、当該事業年度において、当該法人に係る関連者との間で特許権譲受等取引（第六十六条の四第一項に規定する国外関連取引に該当するものを除く。以下第十一項までにおいて同じ。）を行つた場合には、当該特許権譲受等取引に係る第四項に規定する独立企業間価格を算定するために必要と認められる書類として財務省令で定める書類（その作成に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。）を、当該事業年度（当該特許権譲受等取引を行つた事業年度が令和七年四月一日前に開始した事業年度である場合には、同日以後最初に開始する事業年度）の法人税法第七十四条第一項又は第百四十四条の六第一項若しくは第二項の規定による申告書の提出期限までに作成し、又は取得し、財務省令で定めるところにより保存しなければならない。
art-59-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-7
Where a corporation that seeks the application of the provisions of paragraph (1) has, in the relevant business year, conducted a patent right acquisition transaction, etc. (excluding one that falls under a transaction with a foreign affiliate prescribed in Article 66-4, paragraph (1); the same applies hereinafter through paragraph (11)) with a related party of that corporation, the corporation must prepare or obtain the documents specified by Order of the Ministry of Finance as documents found to be necessary for calculating the arm's length price prescribed in paragraph (4) pertaining to that patent right acquisition transaction, etc. (including, where an electronic or magnetic record (meaning a record used in computer data processing that is created in electronic form, magnetic form or any other form that cannot be perceived by the human senses; the same applies hereinafter in this Article) has been prepared in lieu of preparing those documents, that electronic or magnetic record) by the due date for filing the return under Article 74, paragraph (1) or Article 144-6, paragraph (1) or paragraph (2) of the Corporation Tax Act for that business year (where the business year in which that patent right acquisition transaction, etc. was conducted is a business year that began before April 1, 2025, the first business year beginning on or after that date), and must retain them as specified by Order of the Ministry of Finance.
machine translation, not official
**第八項** 前項の法人が当該事業年度の前事業年度において当該法人に係る一の関連者との間で行つた特許権譲受等取引（前事業年度がない場合その他の政令で定める場合には、当該事業年度において当該法人と当該一の関連者との間で行つた特許権譲受等取引）につき当該一の関連者に支払う対価の額の合計額が三億円未満である場合又は当該法人が前事業年度において当該一の関連者との間で行つた特許権譲受等取引がない場合として政令で定める場合における当該法人が当該事業年度において当該一の関連者との間で行つた特許権譲受等取引に係る第四項に規定する独立企業間価格を算定するために必要と認められる書類及び前項の法人が当該事業年度において当該法人に係る関連者との間で行つた特許権譲受等取引により研究開発費の額が生じない場合又は当該特許権譲受等取引により生ずる研究開発費の額が第一項の規定により損金の額に算入される金額の計算の基礎となることが見込まれない場合における当該特許権譲受等取引に係る第四項に規定する独立企業間価格を算定するために必要と認められる書類については、前項の規定は、適用しない。
art-59-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-8
The provisions of the preceding paragraph do not apply to the documents found to be necessary for calculating the arm's length price prescribed in paragraph (4) pertaining to the patent right acquisition transactions, etc. conducted by a corporation referred to in the preceding paragraph with a single related party in the relevant business year, in the case where the total amount of consideration paid to that single related party for the patent right acquisition transactions, etc. conducted by that corporation with that single related party in the business year preceding the relevant business year (where there is no preceding business year or in any other case specified by Cabinet Order, the patent right acquisition transactions, etc. conducted by that corporation with that single related party in the relevant business year) is less than 300 million yen, or in the case specified by Cabinet Order as the case where there were no patent right acquisition transactions, etc. conducted by that corporation with that single related party in the preceding business year, nor to the documents found to be necessary for calculating the arm's length price prescribed in paragraph (4) pertaining to the patent right acquisition transactions, etc. conducted by a corporation referred to in the preceding paragraph with a related party of that corporation in the relevant business year, in the case where no amount of research and development expenses arises from those patent right acquisition transactions, etc. or where the amount of research and development expenses arising from those patent right acquisition transactions, etc. is not expected to form the basis for calculating the amount to be included in deductible expenses pursuant to the provisions of paragraph (1).
machine translation, not official
**第九項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人に各事業年度における同時文書化対象特許権譲受等取引（前項の規定の適用がある特許権譲受等取引以外の特許権譲受等取引をいう。以下この項において同じ。）に係る第七項に規定する財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から四十五日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたとき、又は法人に各事業年度における同時文書化対象特許権譲受等取引に係る第四項に規定する独立企業間価格（第十四項において準用する第六十六条の四第八項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から六十日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたときに、当該法人の各事業年度における同時文書化対象特許権譲受等取引に係る第四項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該法人の当該同時文書化対象特許権譲受等取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。）を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
art-59-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-9
Where the relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a corporation, has requested the corporation to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (7) pertaining to a patent acquisition transaction, etc. subject to contemporaneous documentation (meaning a patent right acquisition transaction, etc. other than a patent right acquisition transaction, etc. to which the provisions of the preceding paragraph apply; the same applies hereinafter in this paragraph) in each business year (including, where an electronic or magnetic record has been prepared or retained in lieu of preparing or retaining those documents, that electronic or magnetic record; the same applies hereinafter in this paragraph) or copies thereof, and they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 45 days from the day on which the presentation or submission was requested, or has requested the corporation to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (4) (including an amount deemed to be that arm's length price pursuant to the provisions of the main clause of Article 66-4, paragraph (8) as applied mutatis mutandis pursuant to paragraph (14)) pertaining to a patent acquisition transaction, etc. subject to contemporaneous documentation in each business year (including, where an electronic or magnetic record has been prepared or retained in lieu of preparing or retaining those documents, that electronic or magnetic record; the same applies hereinafter in this paragraph) or copies thereof, and they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, that official may, if it is necessary for calculating the arm's length price prescribed in paragraph (4) pertaining to the patent acquisition transaction, etc. subject to contemporaneous documentation of that corporation in each business year, to the extent found necessary, ask questions of a person engaged in a business of the same type as the business of that corporation pertaining to that patent acquisition transaction, etc. subject to contemporaneous documentation, inspect the books and documents concerning that business (including, where an electronic or magnetic record has been prepared or retained in lieu of preparing or retaining those books and documents, that electronic or magnetic record; the same applies hereinafter in this Article), or request the presentation or submission of those books and documents (including copies thereof).
machine translation, not official
**第十項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人に各事業年度における同時文書化免除特許権譲受等取引（第八項の規定の適用がある特許権譲受等取引をいう。以下この項において同じ。）に係る第四項に規定する独立企業間価格（第十四項において準用する第六十六条の四第八項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときに、当該法人の各事業年度における同時文書化免除特許権譲受等取引に係る第四項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該法人の当該同時文書化免除特許権譲受等取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
art-59-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-10
Where the relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a corporation, has requested the corporation to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (4) (including an amount deemed to be that arm's length price pursuant to the provisions of the main clause of Article 66-4, paragraph (8) as applied mutatis mutandis pursuant to paragraph (14)) pertaining to a patent acquisition transaction, etc. exempt from contemporaneous documentation (meaning a patent right acquisition transaction, etc. to which the provisions of paragraph (8) apply; the same applies hereinafter in this paragraph) in each business year (including, where an electronic or magnetic record has been prepared or retained in lieu of preparing or retaining those documents, that electronic or magnetic record; the same applies hereinafter in this paragraph) or copies thereof, if they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, that official may, if it is necessary for calculating the arm's length price prescribed in paragraph (4) pertaining to the patent acquisition transaction, etc. exempt from contemporaneous documentation of that corporation in each business year, to the extent found necessary, ask questions of a person engaged in a business of the same type as the business of that corporation pertaining to that patent acquisition transaction, etc. exempt from contemporaneous documentation, inspect the books and documents concerning that business, or request the presentation or submission of those books and documents (including copies thereof).
machine translation, not official
**第十一項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人の特許権譲受等取引に係る第四項に規定する独立企業間価格を算定するために必要があるときは、前二項の規定に基づき提出された帳簿書類（その写しを含む。）を留め置くことができる。
art-59-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-11
The relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a corporation may, if it is necessary for calculating the arm's length price prescribed in paragraph (4) pertaining to the patent right acquisition transactions, etc. of the corporation, retain the books and documents (including copies thereof) submitted pursuant to the provisions of the preceding two paragraphs.
machine translation, not official
**第十二項** 前三項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
art-59-3/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-12
The authority of the relevant official under the provisions of the preceding three paragraphs must not be construed as being granted for the purpose of a criminal investigation.
machine translation, not official
**第十三項** 国税庁、国税局又は税務署の当該職員は、第九項又は第十項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-59-3/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-13
The relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office, when asking questions, conducting an inspection, or requesting presentation or submission pursuant to the provisions of paragraph (9) or paragraph (10), must carry an identification card and present it to the person concerned when requested.
machine translation, not official
**第十四項** 第六十六条の四第八項から第十五項まで及び第二十六項から第三十項までの規定は、法人が当該法人に係る関連者との間で行つた特許権譲受等取引につき、第四項の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第六十六条の四第八項 特定無形資産国外関連取引 特定特許権譲受等取引
の譲渡若しくは貸付け（特定無形資産に係る権利の設定その他他の者に特定無形資産を使用させる一切の行為を含む。）又はこれらに類似する に係る
第二項各号 第二項各号（第五十九条の三第五項の規定により準じて算定する場合を含む。）
を第一項 を同条第四項
事業年度の 事業年度以後の各事業年度の
ならば第一項 ならば第五十九条の三第四項
第六十六条の四第九項 特定無形資産国外関連取引 特定特許権譲受等取引
第二十五項の規定により各事業年度において 第五十九条の三第十五項の規定により
当該事業年度の確定申告書（法人税法第二条第三十一号に規定する確定申告書をいう。同項において同じ。） 確定申告書等
第六十六条の四第十項 特定無形資産国外関連取引 特定特許権譲受等取引
第六十六条の四第十一項 同時文書化対象国外関連取引（第七項の規定の適用がある国外関連取引以外の国外関連取引 同時文書化対象特許権譲受等取引（国外関連取引に該当する第五十九条の三第二項第五号イに規定する特許権譲受等取引のうち第七項の規定の適用がないもの及び同条第九項に規定する同時文書化対象特許権譲受等取引
第六項 第六項若しくは同条第七項
第六十六条の四第十二項 同時文書化対象国外関連取引 同時文書化対象特許権譲受等取引
第六項 第六項若しくは第五十九条の三第七項
第一項 同条第四項
事業年度の 事業年度以後の各事業年度の
第六十六条の四第十二項第一号 若しくはハ 若しくはハ（第五十九条の三第五項の規定により準じて算定する場合を含む。以下この号において同じ。）
同項第二号 第二項第二号
第六十六条の四第十二項第二号 第二項第一号ニ 第二項第一号ニ（第五十九条の三第五項の規定により準じて算定する場合を含む。）
同項第二号 第二項第二号
第六十六条の四第十三項 同時文書化対象国外関連取引 同時文書化対象特許権譲受等取引
第六十六条の四第十四項 同時文書化免除国外関連取引 同時文書化免除特許権譲受等取引
第七項の規定の適用がある国外関連取引 国外関連取引に該当する第五十九条の三第二項第五号イに規定する特許権譲受等取引のうち第七項の規定の適用があるもの及び同条第十項に規定する同時文書化免除特許権譲受等取引
第一項 同条第四項
事業年度の 事業年度以後の各事業年度の
第六十六条の四第十五項 同時文書化免除国外関連取引 同時文書化免除特許権譲受等取引
第六十六条の四第二十六項 同項の 第五十九条の三第四項の
第六十六条の四第二十七項 租税特別措置法第六十六条の四第二十七項（ 租税特別措置法第五十九条の三第十四項（特許権等の譲渡等による所得の課税の特例）において準用する同法第六十六条の四第二十七項（
及び租税特別措置法第六十六条の四第二十七項の 及び租税特別措置法第五十九条の三第十四項において準用する同法第六十六条の四第二十七項の
及び同法 及び同法第五十九条の三第十四項において準用する同法
「前条及び租税特別措置法 「前条及び租税特別措置法第五十九条の三第十四項において準用する同法
（租税特別措置法 （租税特別措置法第五十九条の三第十四項において準用する同法
並びに租税特別措置法 並びに租税特別措置法第五十九条の三第十四項において準用する同法
、租税特別措置法 、租税特別措置法第五十九条の三第十四項において準用する同法
第六十六条の四第二十七項第一号及び第二十八項 を第一項 を第五十九条の三第四項
第六十六条の四第三十項 租税特別措置法 租税特別措置法第五十九条の三第十四項（特許権等の譲渡等による所得の課税の特例）において準用する同法
同法第六十六条の四第二十七項 同法第五十九条の三第十四項において準用する同法第六十六条の四第二十七項
art-59-3/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-14
The provisions of Article 66-4, paragraphs (8) through (15) and paragraphs (26) through (30) apply mutatis mutandis where the provisions of paragraph (4) are applied to a patent right acquisition transaction, etc. conducted by a corporation with a related party of that corporation. In this case, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Article 66-4, paragraph (8) transaction with a foreign affiliate involving specified intangible assets specified patent right acquisition transaction, etc.
transfer or lending of (including the creation of rights pertaining to specified intangible assets and any other act of allowing another person to use specified intangible assets), or a transaction similar to these involving transaction pertaining to
the items of paragraph (2) the items of paragraph (2) (including where calculated in a manner equivalent thereto pursuant to the provisions of Article 59-3, paragraph (5))
paragraph (1) paragraph (4) of that Article
of the business year of the business year and each subsequent business year
would be deemed to be the arm's length price prescribed in paragraph (1) would be deemed to be the arm's length price prescribed in Article 59-3, paragraph (4)
Article 66-4, paragraph (9) transaction with a foreign affiliate involving specified intangible assets specified patent right acquisition transaction, etc.
pursuant to the provisions of paragraph (25) in each business year pursuant to the provisions of Article 59-3, paragraph (15)
the final return for that business year (meaning the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act; the same applies in that paragraph) the final return, etc.
Article 66-4, paragraph (10) transaction with a foreign affiliate involving specified intangible assets specified patent right acquisition transaction, etc.
Article 66-4, paragraph (11) transaction with a foreign affiliate subject to contemporaneous documentation (meaning a transaction with a foreign affiliate other than a transaction with a foreign affiliate to which the provisions of paragraph (7) apply patent acquisition transaction, etc. subject to contemporaneous documentation (meaning a patent right acquisition transaction, etc. prescribed in Article 59-3, paragraph (2), item (v), (a) that falls under a transaction with a foreign affiliate and to which the provisions of paragraph (7) do not apply, and a patent acquisition transaction, etc. subject to contemporaneous documentation prescribed in paragraph (9) of that Article
paragraph (6) paragraph (6) or paragraph (7) of that Article
Article 66-4, paragraph (12) transaction with a foreign affiliate subject to contemporaneous documentation patent acquisition transaction, etc. subject to contemporaneous documentation
paragraph (6) paragraph (6) or Article 59-3, paragraph (7)
paragraph (1) paragraph (4) of that Article
of the business year of the business year and each subsequent business year
Article 66-4, paragraph (12), item (i) or (c) or (c) (including where calculated in a manner equivalent thereto pursuant to the provisions of Article 59-3, paragraph (5); the same applies hereinafter in this item)
item (ii) of that paragraph paragraph (2), item (ii)
Article 66-4, paragraph (12), item (ii) paragraph (2), item (i), (d) paragraph (2), item (i), (d) (including where calculated in a manner equivalent thereto pursuant to the provisions of Article 59-3, paragraph (5))
item (ii) of that paragraph paragraph (2), item (ii)
Article 66-4, paragraph (13) transaction with a foreign affiliate subject to contemporaneous documentation patent acquisition transaction, etc. subject to contemporaneous documentation
Article 66-4, paragraph (14) transaction with a foreign affiliate exempt from contemporaneous documentation patent acquisition transaction, etc. exempt from contemporaneous documentation
a transaction with a foreign affiliate to which the provisions of paragraph (7) apply a patent right acquisition transaction, etc. prescribed in Article 59-3, paragraph (2), item (v), (a) that falls under a transaction with a foreign affiliate and to which the provisions of paragraph (7) apply, and a patent acquisition transaction, etc. exempt from contemporaneous documentation prescribed in paragraph (10) of that Article
paragraph (1) paragraph (4) of that Article
of the business year of the business year and each subsequent business year
Article 66-4, paragraph (15) transaction with a foreign affiliate exempt from contemporaneous documentation patent acquisition transaction, etc. exempt from contemporaneous documentation
Article 66-4, paragraph (26) of that paragraph of Article 59-3, paragraph (4)
Article 66-4, paragraph (27) Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation ( Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 59-3, paragraph (14) (Special Provisions on Taxation on Income from the Transfer, etc. of Patent Rights, etc.) of that Act (
and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 59-3, paragraph (14) of that Act
and that Act and that Act as applied mutatis mutandis pursuant to Article 59-3, paragraph (14) of that Act
"the preceding Article and the Act on Special Measures Concerning Taxation "the preceding Article and the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 59-3, paragraph (14) of that Act
(the Act on Special Measures Concerning Taxation (the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 59-3, paragraph (14) of that Act
and the Act on Special Measures Concerning Taxation and the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 59-3, paragraph (14) of that Act
, the Act on Special Measures Concerning Taxation , the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 59-3, paragraph (14) of that Act
Article 66-4, paragraph (27), item (i) and paragraph (28) paragraph (1) Article 59-3, paragraph (4)
Article 66-4, paragraph (30) the Act on Special Measures Concerning Taxation the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 59-3, paragraph (14) (Special Provisions on Taxation on Income from the Transfer, etc. of Patent Rights, etc.) of that Act
Article 66-4, paragraph (27) of that Act Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 59-3, paragraph (14) of that Act
machine translation, not official
**第十五項** 第一項の規定は、同項の規定の適用を受けようとする事業年度の確定申告書等に同項の規定により損金の額に算入される金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその損金の額に算入される金額の計算に関する明細書、その損金の額に算入される金額の計算の基礎となつた取引に当該法人に係る関連者との間で行つた特許権譲受等取引がある場合における当該関連者の名称及び本店又は主たる事務所の所在地その他財務省令で定める事項を記載した書類その他財務省令で定める書類（次項において「明細書等」という。）の添付がある場合に限り、適用する。この場合において、第一項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。
art-59-3/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-15
The provisions of paragraph (1) apply only where the final return, etc. for the business year for which the corporation seeks the application of those provisions contains a statement of the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to those provisions, and a written statement concerning the calculation of the amount to be included in deductible expenses, a document stating, where the transactions forming the basis for the calculation of the amount to be included in deductible expenses include a patent right acquisition transaction, etc. conducted with a related party of the corporation, the name of that related party, the location of its head office or principal office and other matters specified by Order of the Ministry of Finance, and other documents specified by Order of the Ministry of Finance (referred to in the following paragraph as the "detailed statement, etc.") are attached to that final return, etc. In this case, the amount to be included in deductible expenses pursuant to the provisions of paragraph (1) is limited to the amount to be included in deductible expenses pertaining to that statement.
machine translation, not official
**第十六項** 税務署長は、前項の申告の記載又は添付がない確定申告書等の提出があつた場合においても、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び明細書等の提出があつた場合に限り、第一項の規定を適用することができる。
art-59-3/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-16
Even where a final return, etc. without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the absence of the statement or attachment, the district director may apply the provisions of paragraph (1), but only if a document containing that statement and the detailed statement, etc. are submitted.
machine translation, not official
**第十七項** 第一項の規定の適用を受けた法人の同項の規定により損金の額に算入された金額は、法人税法第六十七条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれるものとする。
art-59-3/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-17
With regard to the application of the provisions of Article 67, paragraph (3) and paragraph (5) of the Corporation Tax Act, any amount included, pursuant to the provisions of paragraph (1), in the amount of deductible expenses of a corporation subject to the provisions of the paragraph is to be included in the amount of income, etc. prescribed in these provisions.
machine translation, not official
**第十八項** 第二項及び前三項に定めるもののほか、第一項の規定の適用を受けた法人の利益積立金額の計算、第九項及び第十項の帳簿書類（その写しを含む。）の留置きに関する手続その他第一項、第三項から第八項まで、第十一項又は第十四項の規定の適用に関し必要な事項は、政令で定める。
art-59-3/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-18
Beyond what is provided for in paragraph (2) and the preceding three paragraphs, the calculation of the amount of revenue reserves of a corporation to which the provisions of paragraph (1) have been applied, the procedures concerning the retention of the books and documents (including copies thereof) referred to in paragraph (9) and paragraph (10), and other necessary matters concerning the application of the provisions of paragraph (1), paragraphs (3) through (8), paragraph (11) or paragraph (14) are specified by Cabinet Order.
machine translation, not official
## 第三節の四 沖縄の認定法人の課税の特例 — Section 3-4 Special Provisions on Taxation on Certified Corporations in Okinawa
heading: machine translation, not official
ch-3/sec-3-4 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-3-4 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-3-4
### 第六十条
art-60 · https://japanlaw.org/en/special-taxation-measures-act/art-60 · https://japanlaw.org/l/332AC0000000026/art-60
**第一項** 青色申告書を提出する内国法人で各事業年度終了の日において次の表の各号の上欄に掲げる法人に該当するもの（当該各号の上欄に規定する提出の日以後に設立されたもので、当該各号の中欄に掲げる区域内に本店又は主たる事務所を有するものに限る。以下この項及び第四項において「対象内国法人」という。）が、当該各事業年度（当該対象内国法人の設立の日から同日以後十年を経過する日までの期間（当該対象内国法人が合併により設立された法人である場合その他の政令で定める場合には、当該期間のうち政令で定める期間）内に終了する事業年度に限る。以下この条において「特定対象事業年度」という。）において、当該区域内において行われる当該各号の下欄に掲げる事業（当該区域以外の地域において行われる当該事業に関連する事業として政令で定める事業を含む。以下この条において「特定事業等」という。）に係る所得の金額として政令で定める金額を有する場合には、当該金額の百分の四十に相当する金額は、当該特定対象事業年度の所得の金額の計算上、損金の額に算入する。
法人 区域 事業
一 沖縄振興特別措置法第三十一条第二項に規定する認定法人（同項に規定する主務大臣の確認を同法第二十八条第四項の規定による提出の日から令和九年三月三十一日までの間に受けたものに限る。） 同法第二十九条第一項に規定する提出情報通信産業振興計画に定められた同法第二十八条第二項第三号に規定する情報通信産業特別地区の区域 同法第三十条第二項に規定する認定特定情報通信事業
二 沖縄振興特別措置法第五十条第二項に規定する認定法人（同項に規定する主務大臣の確認を同法第四十一条第四項の規定による提出の日から令和九年三月三十一日までの間に受けたものに限る。） 同法第四十二条第一項に規定する提出国際物流拠点産業集積計画に定められた同法第四十一条第二項第二号に規定する国際物流拠点産業集積地域の区域 同法第四十四条第二項に規定する認定特定国際物流拠点事業
art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/art-60/par-1
Where a domestic corporation that files a blue return and that, at the end of each business year, falls under a corporation listed in the left-hand column of an item of the following table (limited to one incorporated on or after the day of submission prescribed in the left-hand column of that item that has its head office or principal office within the area listed in the middle column of that item; hereinafter referred to in this paragraph and paragraph (4) as a "covered domestic corporation") has, in that business year (limited to a business year ending within the period from the date of incorporation of that covered domestic corporation to the day on which 10 years have elapsed from that date (where that covered domestic corporation is a corporation incorporated through a merger or in any other case specified by Cabinet Order, the period specified by Cabinet Order within that period); hereinafter referred to in this Article as a "specified covered business year"), the amount specified by Cabinet Order as the amount of income pertaining to the business listed in the right-hand column of that item that is conducted within that area (including business specified by Cabinet Order as business related to that business that is conducted in regions outside that area; hereinafter referred to in this Article as "specified business, etc."), the amount equivalent to 40 percent of that amount is included in deductible expenses in calculating the amount of income for that specified covered business year.
Corporation Area Business
(i) A certified corporation prescribed in Article 31, paragraph (2) of the Act on Special Measures for the Promotion and Development of Okinawa (limited to one that has received the confirmation of the competent minister prescribed in that paragraph during the period from the day of submission under Article 28, paragraph (4) of that Act to March 31, 2027) The area of the special district for the information and communications industry prescribed in Article 28, paragraph (2), item (iii) of that Act that is set out in the submitted information and communications industry promotion plan prescribed in Article 29, paragraph (1) of that Act Certified specified information and communications business prescribed in Article 30, paragraph (2) of that Act
(ii) A certified corporation prescribed in Article 50, paragraph (2) of the Act on Special Measures for the Promotion and Development of Okinawa (limited to one that has received the confirmation of the competent minister prescribed in that paragraph during the period from the day of submission under Article 41, paragraph (4) of that Act to March 31, 2027) The area of the international logistics hub industrial cluster area prescribed in Article 41, paragraph (2), item (ii) of that Act that is set out in the submitted international logistics hub industrial cluster plan prescribed in Article 42, paragraph (1) of that Act Certified specified international logistics hub business prescribed in Article 44, paragraph (2) of that Act
machine translation, not official
**第二項** 青色申告書を提出する内国法人で各事業年度終了の日において沖縄振興特別措置法第五十六条第二項に規定する認定法人（同条第一項の認定を同法第五十五条第一項の規定による指定の日から令和九年三月三十一日までの間に受けたものに限る。）に該当するもの（当該指定の日以後に設立された法人で、同法第五十五条第一項の規定により経済金融活性化特別地区として指定された地区（同条第四項又は第五項の規定により変更があつたときは、その変更後の地区）の区域内に本店又は主たる事務所を有するものに限る。以下この項及び第四項において「特例対象内国法人」という。）が、当該各事業年度（当該特例対象内国法人の設立の日から同日以後十年を経過する日までの期間（当該特例対象内国法人が合併により設立された法人である場合その他の政令で定める場合には、当該期間のうち政令で定める期間）内に終了する事業年度に限るものとし、前項の規定の適用を受ける事業年度を除く。以下この条において「特例対象事業年度」という。）において、当該特例対象事業年度の所得の金額として政令で定める金額を有する場合には、当該金額の百分の四十に相当する金額に当該特例対象事業年度終了の日における当該特例対象内国法人の当該区域内の事業所で当該特例対象内国法人の事業に従事する者の数の当該特例対象内国法人の事業に従事する者の総数に対する割合として政令で定めるところにより計算した割合を乗じて計算した金額は、当該特例対象事業年度の所得の金額の計算上、損金の額に算入する。
art-60/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/art-60/par-2
Where a domestic corporation that files a blue return and that, at the end of each business year, falls under a certified corporation prescribed in Article 56, paragraph (2) of the Act on Special Measures for the Promotion and Development of Okinawa (limited to one that has received the certification under paragraph (1) of that Article during the period from the date of designation under Article 55, paragraph (1) of that Act to March 31, 2027) (limited to a corporation incorporated on or after the date of that designation that has its head office or principal office within the area of the district designated as a special zone for economic and financial revitalization pursuant to the provisions of Article 55, paragraph (1) of that Act (where it has been changed pursuant to the provisions of paragraph (4) or paragraph (5) of that Article, the district as changed); hereinafter referred to in this paragraph and paragraph (4) as a "special eligible domestic corporation") has, in that business year (limited to a business year ending within the period from the date of incorporation of that special eligible domestic corporation to the day on which 10 years have elapsed from that date (where that special eligible domestic corporation is a corporation incorporated through a merger or in any other case specified by Cabinet Order, the period specified by Cabinet Order within that period), and excluding a business year for which the provisions of the preceding paragraph apply; hereinafter referred to in this Article as a "special eligible business year"), the amount specified by Cabinet Order as the amount of income for that special eligible business year, the amount calculated by multiplying the amount equivalent to 40 percent of that amount by the ratio calculated, as specified by Cabinet Order, as the ratio of the number of persons engaged in the business of that special eligible domestic corporation at its business offices within that area to the total number of persons engaged in the business of that special eligible domestic corporation as of the end of that special eligible business year is included in deductible expenses in calculating the amount of income for that special eligible business year.
machine translation, not official
**第三項** 前二項の規定は、次に掲げる規定の適用を受ける事業年度については、適用しない。
art-60/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-3 · https://japanlaw.org/l/332AC0000000026/art-60/par-3
The provisions of the preceding two paragraphs do not apply to a business year for which the following provisions apply:
machine translation, not official
**一** 第四十二条の九第一項又は第二項の規定
art-60/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-60/par-3/item-1
the provisions of Article 42-9, paragraph (1) or paragraph (2);
machine translation, not official
**二** 第四十五条の規定
art-60/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-60/par-3/item-2
the provisions of Article 45;
machine translation, not official
**三** 第四十五条の規定に係る第五十二条の二第一項又は第四項の規定
art-60/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-60/par-3/item-3
the provisions of Article 52-2, paragraph (1) or paragraph (4) pertaining to the provisions of Article 45;
machine translation, not official
**四** 第四十五条の規定に係る第五十二条の三第一項から第三項まで、第十一項又は第十二項の規定
art-60/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-60/par-3/item-4
the provisions of Article 52-3, paragraphs (1) through (3), paragraph (11) or paragraph (12) pertaining to the provisions of Article 45;
machine translation, not official
**五** 前条第一項の規定
art-60/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-60/par-3/item-5
the provisions of paragraph (1) of the preceding Article.
machine translation, not official
**第四項** 通算法人に係る第一項又は第二項の規定の適用については、次に定めるところによる。
art-60/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-4 · https://japanlaw.org/l/332AC0000000026/art-60/par-4
The application of the provisions of paragraph (1) or paragraph (2) to a group tax sharing corporation is as prescribed in the following items:
machine translation, not official
**一** 対象内国法人である通算法人について次に掲げる場合に該当する場合には、当該通算法人の特定対象事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。以下この号及び次項において同じ。）の特定事業等に係る第一項に規定する所得の金額として政令で定める金額は、特定事業等欠損控除前所得金額（当該通算法人及び対象内国法人である他の通算法人（当該特定対象事業年度終了の日において当該通算法人との間に通算完全支配関係があるものに限る。イにおいて「他の対象通算法人」という。）の特定事業等により生じた所得のみについて法人税を課するものとした場合における特定対象事業年度又は同日に終了する事業年度（以下この号において「特定対象事業年度等」という。）の法人税法第六十四条の五第一項に規定する通算前所得金額及び通算前欠損金額として政令で定める金額（以下この項及び次項においてそれぞれ「通算前所得金額」及び「通算前欠損金額」という。）並びに特例対象内国法人である他の通算法人（同日において当該通算法人との間に通算完全支配関係があるものに限る。以下この号において同じ。）の同日に終了する事業年度（イ及びロにおいて「他の事業年度」という。）の通算前所得金額及び通算前欠損金額を基礎として同条の規定により計算した当該通算法人の特定事業等に係る所得の金額として政令で定める金額をいう。）に相当する金額（当該金額が当該通算法人及び他の通算法人の当該特定対象事業年度等の通算前所得金額及び通算前欠損金額を基礎として同条の規定により計算した当該通算法人の所得の金額として政令で定める金額（以下この号において「欠損控除前所得金額」という。）を超える場合には、当該欠損控除前所得金額に相当する金額）とする。
art-60/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-60/par-4/item-1
where a group tax sharing corporation that is a covered domestic corporation falls under any of the following cases, the amount specified by Cabinet Order as the amount of income prescribed in paragraph (1) pertaining to the specified business, etc. for the specified covered business year (limited to one ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation; the same applies hereinafter in this item and in the following paragraph) of that group tax sharing corporation is the amount equivalent to the income before loss deduction from specified business, etc. (meaning the amount specified by Cabinet Order as the amount of income pertaining to the specified business, etc. of that group tax sharing corporation calculated pursuant to the provisions of Article 64-5 of the Corporation Tax Act on the basis of the amounts specified by Cabinet Order as the income before group tax sharing and the deficit before group tax sharing prescribed in Article 64-5, paragraph (1) of that Act for the specified covered business year or the business year ending on that day (hereinafter referred to in this item as the "specified covered business year, etc.") on the assumption that corporation tax is imposed only on the income arising from the specified business, etc. of that group tax sharing corporation and of the other group tax sharing corporations that are covered domestic corporations (limited to those that have a group tax sharing full controlling interest with that group tax sharing corporation at the end of that specified covered business year; referred to in (a) as "other covered group tax sharing corporations") (hereinafter referred to respectively in this paragraph and the following paragraph as the "income before group tax sharing" and the "deficit before group tax sharing"), and on the basis of the income before group tax sharing and the deficit before group tax sharing for the business year ending on that day (referred to in (a) and (b) as the "other business year") of the other group tax sharing corporations that are special eligible domestic corporations (limited to those that have a group tax sharing full controlling interest with that group tax sharing corporation on that day; the same applies hereinafter in this item)) (where that amount exceeds the amount specified by Cabinet Order as the amount of income of that group tax sharing corporation calculated pursuant to the provisions of that Article on the basis of the income before group tax sharing and the deficit before group tax sharing for that specified covered business year, etc. of that group tax sharing corporation and the other group tax sharing corporations (hereinafter referred to in this item as the "income before loss deduction"), the amount equivalent to that income before loss deduction).
machine translation, not official
**イ** 他の対象通算法人の他の事業年度において特定事業等に係る通算前欠損金額が生ずる場合
art-60/par-4/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-4/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-60/par-4/item-1/sub-1
where a deficit before group tax sharing pertaining to specified business, etc. arises in the other business year of any other covered group tax sharing corporation;
machine translation, not official
**ロ** 他の通算法人の他の事業年度において通算前欠損金額が生ずる場合
art-60/par-4/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-4/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-60/par-4/item-1/sub-2
where a deficit before group tax sharing arises in the other business year of any other group tax sharing corporation.
machine translation, not official
**二** 特例対象内国法人である通算法人について次に掲げる場合に該当する場合には、当該通算法人の特例対象事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。以下この号及び次項において同じ。）の第二項に規定する所得の金額として政令で定める金額は、特例事業者欠損控除前所得金額（当該通算法人及び特例対象内国法人である他の通算法人（当該特例対象事業年度終了の日において当該通算法人との間に通算完全支配関係があるものに限る。以下この号において同じ。）の特例対象事業年度又は同日に終了する事業年度（以下この号において「特例対象事業年度等」という。）の通算前所得金額及び通算前欠損金額並びに対象内国法人である他の通算法人（ロにおいて「他の対象通算法人」という。）の特定事業等により生じた所得のみについて法人税を課するものとした場合における同日に終了する事業年度（イ及びロにおいて「他の事業年度」という。）の通算前所得金額及び通算前欠損金額を基礎として法人税法第六十四条の五の規定により計算した当該通算法人の特定の所得の金額として政令で定める金額をいう。）に相当する金額（当該金額が当該通算法人及び他の通算法人の当該特例対象事業年度等の通算前所得金額及び通算前欠損金額を基礎として同条の規定により計算した当該通算法人の所得の金額として政令で定める金額（以下この号において「欠損控除前所得金額」という。）を超える場合には、当該欠損控除前所得金額に相当する金額）とする。
art-60/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-60/par-4/item-2
where a group tax sharing corporation that is a special eligible domestic corporation falls under any of the following cases, the amount specified by Cabinet Order as the amount of income prescribed in paragraph (2) for the special eligible business year (limited to one ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation; the same applies hereinafter in this item and in the following paragraph) of that group tax sharing corporation is the amount equivalent to the income before loss deduction of special business operators (meaning the amount specified by Cabinet Order as the amount of specific income of that group tax sharing corporation calculated pursuant to the provisions of Article 64-5 of the Corporation Tax Act on the basis of the income before group tax sharing and the deficit before group tax sharing for the special eligible business year or the business year ending on that day (hereinafter referred to in this item as the "special eligible business year, etc.") of that group tax sharing corporation and the other group tax sharing corporations that are special eligible domestic corporations (limited to those that have a group tax sharing full controlling interest with that group tax sharing corporation at the end of that special eligible business year; the same applies hereinafter in this item), and on the basis of the income before group tax sharing and the deficit before group tax sharing for the business year ending on that day (referred to in (a) and (b) as the "other business year") on the assumption that corporation tax is imposed only on the income arising from the specified business, etc. of the other group tax sharing corporations that are covered domestic corporations (referred to in (b) as "other covered group tax sharing corporations")) (where that amount exceeds the amount specified by Cabinet Order as the amount of income of that group tax sharing corporation calculated pursuant to the provisions of that Article on the basis of the income before group tax sharing and the deficit before group tax sharing for that special eligible business year, etc. of that group tax sharing corporation and the other group tax sharing corporations (hereinafter referred to in this item as the "income before loss deduction"), the amount equivalent to that income before loss deduction).
machine translation, not official
**イ** 他の通算法人の他の事業年度において通算前欠損金額が生ずる場合
art-60/par-4/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-4/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-60/par-4/item-2/sub-1
where a deficit before group tax sharing arises in the other business year of any other group tax sharing corporation;
machine translation, not official
**ロ** 他の対象通算法人の他の事業年度において特定事業等に係る通算前欠損金額が生ずる場合
art-60/par-4/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-4/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-60/par-4/item-2/sub-2
where a deficit before group tax sharing pertaining to specified business, etc. arises in the other business year of any other covered group tax sharing corporation.
machine translation, not official
**第五項** 前項の場合において、他の対象通算法人（同項各号に規定する他の対象通算法人をいう。以下この項において同じ。）の特定事業等により生じた所得のみについて法人税を課するものとした場合における前項の通算法人の特定対象事業年度若しくは特例対象事業年度終了の日に終了する事業年度（以下この項において「他の事業年度」という。）の通算前所得金額若しくは通算前欠損金額として政令で定める金額又は他の通算法人（同日において当該通算法人との間に通算完全支配関係があるものに限る。以下この項において同じ。）の他の事業年度の通算前所得金額若しくは通算前欠損金額が当初特定事業等通算前所得金額若しくは当初特定事業等通算前欠損金額又は当初通算前所得金額若しくは当初通算前欠損金額（それぞれ他の対象通算法人の他の事業年度の確定申告書等（期限後申告書を除く。以下この項において同じ。）に添付された書類に当該他の対象通算法人の特定事業等により生じた所得のみについて法人税を課するものとした場合における当該他の事業年度の通算前所得金額若しくは通算前欠損金額として政令で定める金額として記載された金額又は他の通算法人の他の事業年度の確定申告書等に添付された書類に当該他の通算法人の当該他の事業年度の通算前所得金額若しくは通算前欠損金額として記載された金額をいう。以下この項において同じ。）と異なるときは、当初特定事業等通算前所得金額若しくは当初特定事業等通算前欠損金額又は当初通算前所得金額若しくは当初通算前欠損金額を当該他の対象通算法人の特定事業等により生じた所得のみについて法人税を課するものとした場合における他の事業年度の通算前所得金額若しくは通算前欠損金額として政令で定める金額又は他の通算法人の他の事業年度の通算前所得金額若しくは通算前欠損金額とみなす。
art-60/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-5 · https://japanlaw.org/l/332AC0000000026/art-60/par-5
In the case referred to in the preceding paragraph, where the amount specified by Cabinet Order as the income before group tax sharing or the deficit before group tax sharing for the business year ending on the day of the end of the specified covered business year or special eligible business year of the group tax sharing corporation referred to in that paragraph (hereinafter referred to in this paragraph as the "other business year") on the assumption that corporation tax is imposed only on the income arising from the specified business, etc. of an other covered group tax sharing corporation (meaning an other covered group tax sharing corporation prescribed in the items of that paragraph; the same applies hereinafter in this paragraph), or the income before group tax sharing or the deficit before group tax sharing for the other business year of an other group tax sharing corporation (limited to one that has a group tax sharing full controlling interest with that group tax sharing corporation on that day; the same applies hereinafter in this paragraph), differs from the initially reported pre-aggregation income from specified business, etc. or the initially reported pre-aggregation loss from specified business, etc., or from the initially reported pre-aggregation income amount or the initially reported pre-aggregation loss amount (meaning, respectively, the amount stated, in the document attached to the final return, etc. (excluding a return filed after the due date; the same applies hereinafter in this paragraph) for the other business year of the other covered group tax sharing corporation, as the amount specified by Cabinet Order as the income before group tax sharing or the deficit before group tax sharing for that other business year on the assumption that corporation tax is imposed only on the income arising from the specified business, etc. of that other covered group tax sharing corporation, or the amount stated, in the document attached to the final return, etc. for the other business year of the other group tax sharing corporation, as the income before group tax sharing or the deficit before group tax sharing for that other business year of that other group tax sharing corporation; the same applies hereinafter in this paragraph), the initially reported pre-aggregation income from specified business, etc. or the initially reported pre-aggregation loss from specified business, etc., or the initially reported pre-aggregation income amount or the initially reported pre-aggregation loss amount, is deemed to be the amount specified by Cabinet Order as the income before group tax sharing or the deficit before group tax sharing for the other business year on the assumption that corporation tax is imposed only on the income arising from the specified business, etc. of that other covered group tax sharing corporation, or the income before group tax sharing or the deficit before group tax sharing for the other business year of the other group tax sharing corporation.
machine translation, not official
**第六項** 内国法人の第一項又は第二項の規定の適用を受けた事業年度（当該内国法人に係る通算親法人の事業年度終了の日に終了するものに限る。以下この項において「適用事業年度」という。）後の各事業年度（以下この項において「調整事業年度」という。）終了の時において、他の通算法人（当該内国法人の当該適用事業年度終了の日（以下この項において「基準日」という。）において当該内国法人との間に通算完全支配関係がある他の内国法人をいう。以下この項において同じ。）のいずれかの基準日に終了する事業年度（以下この項において「他の適用事業年度」という。）において生じた通算前欠損金額（法人税法第六十四条の五第一項に規定する通算前欠損金額をいい、同法第六十四条の六の規定によりないものとされたものを除く。以下この項及び次項において同じ。）が当該他の通算法人の当該他の適用事業年度の確定申告書等に添付された書類に通算前欠損金額として記載された金額を超える場合（その超える部分の金額（以下この項において「通算不足欠損金額」という。）のうちに事実を仮装して経理したところに基づくものがある場合に限る。以下この項において「過大申告の場合」という。）又は他の通算法人のいずれかの他の適用事業年度の確定申告書等（期限後申告書に限る。）に添付された書類に通算前欠損金額として記載された金額（以下この項において「期限後欠損金額」という。）がある場合（以下この項において「期限後欠損金額の場合」という。）において、次の各号に掲げる場合の区分に応じ当該各号に定める金額（次の各号に定める金額につき当該調整事業年度前の各事業年度においてこの項の規定により益金の額に算入された金額がある場合には、その算入された金額の合計額を控除した金額。以下この項において「要加算調整額」という。）があるときは、当該要加算調整額は、当該調整事業年度の所得の金額の計算上、益金の額に算入する。
art-60/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-6 · https://japanlaw.org/l/332AC0000000026/art-60/par-6
Where, at the end of each business year (hereinafter referred to in this paragraph as an "adjustment business year") after a business year of a domestic corporation for which the provisions of paragraph (1) or paragraph (2) were applied (limited to a business year ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to that domestic corporation; hereinafter referred to in this paragraph as a "business year of application"), the deficit before group tax sharing (meaning the deficit before group tax sharing prescribed in Article 64-5, paragraph (1) of the Corporation Tax Act, excluding that deemed not to exist pursuant to the provisions of Article 64-6 of that Act; the same applies hereinafter in this paragraph and the following paragraph) incurred in the business year ending on the base date (hereinafter referred to in this paragraph as an "other applicable business year") of any of the other group tax sharing corporations (meaning other domestic corporations that have a group tax sharing full controlling interest with that domestic corporation on the day of the end of that business year of application of that domestic corporation (hereinafter referred to in this paragraph as the "base date"); the same applies hereinafter in this paragraph) exceeds the amount stated as the deficit before group tax sharing in the document attached to the final return, etc. for that other applicable business year of that other group tax sharing corporation (limited to where the amount of the excess (hereinafter referred to in this paragraph as the "group tax sharing deficit shortfall amount") includes an amount based on accounting made by disguising facts; hereinafter referred to in this paragraph as a "case of an excessive return"), or where there is an amount stated as the deficit before group tax sharing in the document attached to the final return, etc. (limited to a return filed after the due date) for the other applicable business year of any of the other group tax sharing corporations (hereinafter referred to in this paragraph as the "amount of loss stated in a late return") (hereinafter referred to in this paragraph as a "case of a loss stated in a late return"), if there is the amount specified in each of the following items according to the category of cases listed in that item (where there is an amount that has been included in gross profit pursuant to the provisions of this paragraph in any business year before that adjustment business year with regard to the amount specified in each of the following items, the amount obtained by deducting the total of the amounts so included; hereinafter referred to in this paragraph as the "amount to be added as an adjustment"), that amount to be added as an adjustment is included in gross profit in calculating the amount of income for that adjustment business year.
machine translation, not official
**一** 当該内国法人の当該適用事業年度の法人税法第六十四条の五第一項に規定する通算前所得金額として政令で定める金額（以下この号及び次号において「通算前所得金額」という。）が当該内国法人の特定事業等により生じた所得のみについて法人税を課するものとした場合における当該適用事業年度の通算前所得金額として政令で定める所得の金額（次号において「特定事業等通算前所得金額」という。）以下である場合（第三号に掲げる場合を除く。） 当該適用事業年度において第一項の規定により損金の額に算入した金額のうち、他の通算法人（過大申告の場合又は期限後欠損金額の場合に係るものに限る。以下この号において「事由該当通算法人」という。）に係る通算不足欠損金額又は期限後欠損金額の合計額に欠損分配割合（事由該当通算法人につき同条第五項の規定を適用しないものとした場合の当該内国法人の当該適用事業年度の同項の規定を適用した同条第二項に規定する割合をいう。）を乗じて計算した金額（次号及び第三号において「通算不足欠損控除額」という。）の百分の四十に相当する金額に達するまでの金額
art-60/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-60/par-6/item-1
where the amount specified by Cabinet Order as the income before group tax sharing prescribed in Article 64-5, paragraph (1) of the Corporation Tax Act of that domestic corporation for that business year of application (hereinafter referred to in this item and the following item as the "income before group tax sharing") is the amount of income specified by Cabinet Order as the income before group tax sharing for that business year of application on the assumption that corporation tax is imposed only on the income arising from the specified business, etc. of that domestic corporation (referred to in the following item as the "pre-aggregation income from specified business, etc.") or less (excluding the case listed in item (iii)): the amount, out of the amount included in deductible expenses pursuant to the provisions of paragraph (1) in that business year of application, up to the amount equivalent to 40 percent of the amount calculated by multiplying the total of the group tax sharing deficit shortfall amounts or amounts of loss stated in a late return pertaining to the other group tax sharing corporations (limited to those pertaining to a case of an excessive return or a case of a loss stated in a late return; hereinafter referred to in this item as a "group tax sharing corporation with a triggering event") by the deficit allocation ratio (meaning the ratio prescribed in paragraph (2) of that Article, as applied under the provisions of paragraph (5) of that Article, for that business year of application of that domestic corporation in the case where the provisions of paragraph (5) of that Article are deemed not to apply to the group tax sharing corporation with a triggering event) (referred to in the following item and item (iii) as the "group tax sharing deficit shortfall deduction amount");
machine translation, not official
**二** 当該内国法人の当該適用事業年度の通算前所得金額が特定事業等通算前所得金額を超える場合（次号に掲げる場合を除く。） 当該適用事業年度において第一項の規定により損金の額に算入した金額のうち、通算不足欠損控除額からその超える部分の金額を控除した金額の百分の四十に相当する金額に達するまでの金額
art-60/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-60/par-6/item-2
where the income before group tax sharing of that domestic corporation for that business year of application exceeds the pre-aggregation income from specified business, etc. (excluding the case listed in the following item): the amount, out of the amount included in deductible expenses pursuant to the provisions of paragraph (1) in that business year of application, up to the amount equivalent to 40 percent of the amount obtained by deducting the amount of the excess from the group tax sharing deficit shortfall deduction amount;
machine translation, not official
**三** 当該内国法人の当該適用事業年度が第二項の規定の適用を受けた事業年度である場合 当該適用事業年度において同項の規定により損金の額に算入した金額のうち、通算不足欠損控除額の百分の四十に相当する金額に同項に規定する政令で定めるところにより計算した割合を乗じて計算した金額に達するまでの金額
art-60/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-60/par-6/item-3
where that business year of application of that domestic corporation is a business year for which the provisions of paragraph (2) were applied: the amount, out of the amount included in deductible expenses pursuant to the provisions of that paragraph in that business year of application, up to the amount calculated by multiplying the amount equivalent to 40 percent of the group tax sharing deficit shortfall deduction amount by the ratio calculated as specified by Cabinet Order prescribed in that paragraph.
machine translation, not official
**第七項** 前項の内国法人の同項に規定する調整事業年度の同項の規定の適用において、同項第一号に規定する事由該当通算法人の同項に規定する他の適用事業年度において生じた通算前欠損金額が既確定通算前欠損金額（当該調整事業年度終了の日以前に提出された当該他の適用事業年度の確定申告書等若しくは修正申告書に添付された書類又は同日以前にされた国税通則法第二十四条若しくは第二十六条の規定による更正に係る同法第二十八条第二項に規定する更正通知書に添付された書類のうち、最も新しいものに通算前欠損金額として記載された金額をいう。以下この項において同じ。）と異なる場合には、当該既確定通算前欠損金額を当該他の適用事業年度において生じた通算前欠損金額とみなす。
art-60/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-7 · https://japanlaw.org/l/332AC0000000026/art-60/par-7
In the application of the provisions of the preceding paragraph for the adjustment business year prescribed in that paragraph of the domestic corporation referred to in that paragraph, where the deficit before group tax sharing incurred in the other applicable business year prescribed in that paragraph of a group tax sharing corporation with a triggering event prescribed in item (i) of that paragraph differs from the finalized amount of deficit before group tax sharing (meaning the amount stated as the deficit before group tax sharing in the most recent of the documents attached to the final return, etc. or amended return for that other applicable business year filed on or before the end of that adjustment business year, or the documents attached to the written notice of reassessment prescribed in Article 28, paragraph (2) of the Act on General Rules for National Taxes pertaining to a reassessment under the provisions of Article 24 or Article 26 of that Act made on or before that day; the same applies hereinafter in this paragraph), that finalized amount of deficit before group tax sharing is deemed to be the deficit before group tax sharing incurred in that other applicable business year.
machine translation, not official
**第八項** 第四項の通算法人の特定対象事業年度又は特例対象事業年度において、法人税法第六十四条の五第八項の規定の適用がある場合には、第五項の規定は、当該特定対象事業年度又は特例対象事業年度については、適用しない。この場合において、当該特定対象事業年度又は特例対象事業年度を第六項に規定する適用事業年度とする同項の内国法人の同項に規定する調整事業年度については、前二項の規定は、適用がないものとする。
art-60/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-8 · https://japanlaw.org/l/332AC0000000026/art-60/par-8
Where the provisions of Article 64-5, paragraph (8) of the Corporation Tax Act apply in the specified covered business year or special eligible business year of a group tax sharing corporation referred to in paragraph (4), the provisions of paragraph (5) do not apply to that specified covered business year or special eligible business year. In this case, the provisions of the preceding two paragraphs are not to apply to the adjustment business year prescribed in paragraph (6) of a domestic corporation referred to in that paragraph whose business year of application prescribed in that paragraph is that specified covered business year or special eligible business year.
machine translation, not official
**第九項** 第一項又は第二項の規定は、これらの規定の適用を受けようとする事業年度の確定申告書等にこれらの規定により損金の額に算入される金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、これらの規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。
art-60/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-9 · https://japanlaw.org/l/332AC0000000026/art-60/par-9
The provisions of paragraph (1) or paragraph (2) apply only where the final return, etc. for the business year for which the corporation seeks the application of those provisions contains a statement of the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to those provisions, and a written statement concerning the calculation of the amount to be included in deductible expenses is attached to that final return, etc. In this case, the amount to be included in deductible expenses pursuant to those provisions is limited to the amount to be included in deductible expenses pertaining to that statement.
machine translation, not official
**第十項** 税務署長は、前項の記載又は添付がない確定申告書等の提出があつた場合においても、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の明細書の提出があつた場合に限り、第一項又は第二項の規定を適用することができる。
art-60/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-10 · https://japanlaw.org/l/332AC0000000026/art-60/par-10
Even where a final return, etc. without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the absence of the statement or attachment, the district director may apply the provisions of paragraph (1) or paragraph (2), but only if a document containing that statement and the written statement referred to in that paragraph are submitted.
machine translation, not official
**第十一項** 第一項又は第二項の規定の適用を受けた法人のこれらの規定により損金の額に算入された金額は、法人税法第六十七条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれるものとし、第六項の規定により益金の額に算入された金額は、同条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれないものとする。
art-60/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-11 · https://japanlaw.org/l/332AC0000000026/art-60/par-11
With regard to the application of the provisions of Article 67, paragraphs (3) and (5) of the Corporation Tax Act, the amount included in deductible expenses pursuant to the provisions of paragraph (1) or paragraph (2) of a corporation to which those provisions have been applied is to be included in the amount of income, etc. prescribed in those provisions, and, with regard to the application of the provisions of paragraphs (3) and (5) of that Article, the amount included in gross profit pursuant to the provisions of paragraph (6) is not to be included in the amount of income, etc. prescribed in those provisions.
machine translation, not official
**第十二項** 第一項の表の各号の中欄に掲げる区域又は第二項に規定する経済金融活性化特別地区として指定された地区の区域に変更があつた場合における第一項に規定する提出の日又は第二項に規定する指定の日、これらの規定又は第六項の規定の適用を受けた法人の利益積立金額の計算その他第一項、第二項又は第四項から第八項までの規定の適用に関し必要な事項は、政令で定める。
art-60/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-60/par-12 · https://japanlaw.org/l/332AC0000000026/art-60/par-12
The date of submission prescribed in paragraph (1) or the date of designation prescribed in paragraph (2) in the case where there has been a change to an area listed in the middle column of any item of the table in paragraph (1) or to the area of a district designated as the special zone for economic and financial revitalization prescribed in paragraph (2), the calculation of the amount of revenue reserves of a corporation to which those provisions or the provisions of paragraph (6) have been applied, and other necessary matters concerning the application of the provisions of paragraph (1), paragraph (2), or paragraphs (4) through (8) are specified by Cabinet Order.
machine translation, not official
## 第三節の五 国家戦略特別区域における指定法人の課税の特例 — Section 3-5 Special Provisions on Taxation of Designated Corporations in National Strategic Special Zones
heading: machine translation, not official
ch-3/sec-3-5 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-3-5 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-3-5
### 第六十一条
art-61 · https://japanlaw.org/en/special-taxation-measures-act/art-61 · https://japanlaw.org/l/332AC0000000026/art-61
**第一項** 青色申告書を提出する内国法人で各事業年度終了の日において国家戦略特別区域法第二十七条の三に規定する法人に該当するもの（国家戦略特別区域法の一部を改正する法律（平成二十八年法律第五十五号）の施行の日から令和十年三月三十一日までの間に同条の指定を受けたものに限る。以下この項及び第三項において「対象内国法人」という。）が、当該各事業年度（当該対象内国法人の設立の日から同日以後五年を経過する日までの期間（当該対象内国法人が合併により設立された法人である場合その他の政令で定める場合には、当該期間のうち政令で定める期間）内に終了する事業年度に限る。以下この条において「対象事業年度」という。）において、国家戦略特別区域法第二条第一項に規定する国家戦略特別区域内において行われる同法第二十七条の三に規定する特定事業（当該国家戦略特別区域以外の地域において行われる当該特定事業に関連する事業として財務省令で定める事業を含む。第三項及び第四項において「特定事業等」という。）に係る所得の金額として政令で定める金額を有する場合には、当該金額の百分の十八に相当する金額は、当該各対象事業年度の所得の金額の計算上、損金の額に算入する。
art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-1
Where a domestic corporation that files a blue return and that, as of the date of the end of each business year, falls under the category of a corporation prescribed in Article 27-3 of the National Strategic Special Zones Act (limited to one that received the designation under that Article during the period from the effective date of the Act Partially Amending the National Strategic Special Zones Act (Act No. 55 of 2016) to March 31, 2028; hereinafter referred to as a "covered domestic corporation" in this paragraph and paragraph (3)) has, in each of those business years (limited to a business year ending within the period from the date of incorporation of the covered domestic corporation to the day on which five years have elapsed from that date (or, in the case where the covered domestic corporation is a corporation incorporated through a merger or in any other case specified by Cabinet Order, the period specified by Cabinet Order out of that period); hereinafter referred to as a "covered business year" in this Article), an amount specified by Cabinet Order as the amount of income pertaining to a specified business prescribed in Article 27-3 of the National Strategic Special Zones Act that is carried out within a National Strategic Special Zone prescribed in Article 2, paragraph (1) of that Act (including a business specified by Order of the Ministry of Finance as a business related to that specified business that is carried out in an area other than that National Strategic Special Zone; referred to as a "specified business, etc." in paragraphs (3) and (4)), the amount equivalent to 18 percent of that amount is included in deductible expenses in calculating the amount of income for each of those covered business years.
machine translation, not official
**第二項** 前項の規定は、次に掲げる規定の適用を受ける事業年度については、適用しない。
art-61/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-2 · https://japanlaw.org/l/332AC0000000026/art-61/par-2
The provisions of the preceding paragraph do not apply to a business year for which the provisions listed in the following items are applied:
machine translation, not official
**一** 第四十二条の十第一項若しくは第二項又は第四十二条の十一第一項若しくは第二項の規定
art-61/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-2/item-1
the provisions of Article 42-10, paragraph (1) or paragraph (2) or Article 42-11, paragraph (1) or paragraph (2);
machine translation, not official
**二** 第四十二条の十第一項又は第四十二条の十一第一項の規定に係る第五十二条の二第一項又は第四項の規定
art-61/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-61/par-2/item-2
the provisions of Article 52-2, paragraph (1) or paragraph (4) pertaining to the provisions of Article 42-10, paragraph (1) or Article 42-11, paragraph (1);
machine translation, not official
**三** 第四十二条の十第一項又は第四十二条の十一第一項の規定に係る第五十二条の三第一項から第三項まで、第十一項又は第十二項の規定
art-61/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-61/par-2/item-3
the provisions of Article 52-3, paragraphs (1) through (3), paragraph (11), or paragraph (12) pertaining to the provisions of Article 42-10, paragraph (1) or Article 42-11, paragraph (1);
machine translation, not official
**四** 第五十九条の三第一項又は前条第一項若しくは第二項の規定
art-61/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-61/par-2/item-4
the provisions of Article 59-3, paragraph (1) or of paragraph (1) or paragraph (2) of the preceding Article.
machine translation, not official
**第三項** 対象内国法人である通算法人について次に掲げる場合に該当する場合には、当該通算法人の対象事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。以下この項において同じ。）の特定事業等に係る第一項に規定する所得の金額として政令で定める金額は、特定事業等欠損控除前所得金額（当該通算法人及び対象内国法人である他の通算法人（当該対象事業年度終了の日において当該通算法人との間に通算完全支配関係があるものに限る。第一号及び次項において「他の対象通算法人」という。）の特定事業等により生じた所得のみについて法人税を課するものとした場合における対象事業年度又は同日に終了する事業年度（以下この項において「対象事業年度等」という。）の法人税法第六十四条の五第一項に規定する通算前所得金額及び通算前欠損金額として政令で定める金額（以下この項及び次項においてそれぞれ「通算前所得金額」及び「通算前欠損金額」という。）を基礎として同条の規定により計算した当該通算法人の特定事業等に係る所得の金額として政令で定める金額をいう。）に相当する金額（当該金額が当該通算法人及び他の通算法人（同日において当該通算法人との間に通算完全支配関係があるものに限る。第二号及び次項において「他の通算法人」という。）の当該対象事業年度等の通算前所得金額及び通算前欠損金額を基礎として同条の規定により計算した当該通算法人の所得の金額として政令で定める金額（以下この項において「欠損控除前所得金額」という。）を超える場合には、当該欠損控除前所得金額に相当する金額）とする。
art-61/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-3 · https://japanlaw.org/l/332AC0000000026/art-61/par-3
In the case where a group tax sharing corporation that is a covered domestic corporation falls under the following cases, the amount specified by Cabinet Order as the amount of income prescribed in paragraph (1) pertaining to the specified business, etc. for the covered business year of the group tax sharing corporation (limited to one ending on the date of the end of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation; hereinafter the same applies in this paragraph) is the amount equivalent to the specified business, etc. income before loss deduction (meaning the amount specified by Cabinet Order as the amount of income pertaining to the specified business, etc. of the group tax sharing corporation calculated pursuant to the provisions of Article 64-5 of the Corporation Tax Act on the basis of the amounts specified by Cabinet Order as the income before group tax sharing and the deficit before group tax sharing prescribed in paragraph (1) of that Article (hereinafter referred to as the "income before group tax sharing" and the "deficit before group tax sharing", respectively, in this paragraph and the following paragraph) for the covered business year or the business year ending on that date (hereinafter referred to as the "covered business year, etc." in this paragraph) in the case where corporation tax were to be imposed only on the income generated from the specified business, etc. of the group tax sharing corporation and of the other group tax sharing corporations that are covered domestic corporations (limited to those that have a group tax sharing full controlling interest with the group tax sharing corporation as of the date of the end of the covered business year; referred to as "other covered group tax sharing corporations" in item (i) and the following paragraph)) (or, where that amount exceeds the amount specified by Cabinet Order as the amount of income of the group tax sharing corporation calculated pursuant to the provisions of that Article on the basis of the income before group tax sharing and the deficit before group tax sharing for that covered business year, etc. of the group tax sharing corporation and of the other group tax sharing corporations (limited to those that have a group tax sharing full controlling interest with the group tax sharing corporation as of that date; referred to as "other group tax sharing corporations" in item (ii) and the following paragraph) (hereinafter referred to as the "income before loss deduction" in this paragraph), the amount equivalent to that income before loss deduction).
machine translation, not official
**一** 他の対象通算法人の他の事業年度（当該通算法人の対象事業年度終了の日に終了する事業年度をいう。次号及び次項において同じ。）において特定事業等に係る通算前欠損金額が生ずる場合
art-61/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-3/item-1
where a deficit before group tax sharing pertaining to the specified business, etc. arises in the other business year of another covered group tax sharing corporation (the other business year meaning a business year ending on the date of the end of the covered business year of the group tax sharing corporation; the same applies in the following item and the following paragraph);
machine translation, not official
**二** 他の通算法人の他の事業年度において通算前欠損金額が生ずる場合
art-61/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-61/par-3/item-2
where a deficit before group tax sharing arises in the other business year of any other group tax sharing corporation.
machine translation, not official
**第四項** 前項の場合において、他の対象通算法人の特定事業等により生じた所得のみについて法人税を課するものとした場合における他の事業年度の通算前所得金額若しくは通算前欠損金額として政令で定める金額又は他の通算法人の他の事業年度の通算前所得金額若しくは通算前欠損金額が当初特定事業等通算前所得金額若しくは当初特定事業等通算前欠損金額又は当初通算前所得金額若しくは当初通算前欠損金額（それぞれ他の対象通算法人の他の事業年度の確定申告書等（期限後申告書を除く。以下この項において同じ。）に添付された書類に当該他の対象通算法人の特定事業等により生じた所得のみについて法人税を課するものとした場合における当該他の事業年度の通算前所得金額若しくは通算前欠損金額として政令で定める金額として記載された金額又は他の通算法人の他の事業年度の確定申告書等に添付された書類に当該他の通算法人の当該他の事業年度の通算前所得金額若しくは通算前欠損金額として記載された金額をいう。以下この項において同じ。）と異なるときは、当初特定事業等通算前所得金額若しくは当初特定事業等通算前欠損金額又は当初通算前所得金額若しくは当初通算前欠損金額を当該他の対象通算法人の特定事業等により生じた所得のみについて法人税を課するものとした場合における他の事業年度の通算前所得金額若しくは通算前欠損金額として政令で定める金額又は他の通算法人の他の事業年度の通算前所得金額若しくは通算前欠損金額とみなす。
art-61/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-4 · https://japanlaw.org/l/332AC0000000026/art-61/par-4
In the case referred to in the preceding paragraph, where the amount specified by Cabinet Order as the income before group tax sharing or the deficit before group tax sharing for the other business year in the case where corporation tax were to be imposed only on the income generated from the specified business, etc. of another covered group tax sharing corporation, or the income before group tax sharing or the deficit before group tax sharing for the other business year of another group tax sharing corporation, differs from the initially reported specified business, etc. income before group tax sharing or the initially reported specified business, etc. deficit before group tax sharing, or from the initially reported income before group tax sharing or the initially reported pre-aggregation loss amount (meaning, respectively, the amount stated, in the document attached to the tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) for the other business year of another covered group tax sharing corporation, as the amount specified by Cabinet Order as the income before group tax sharing or the deficit before group tax sharing for that other business year in the case where corporation tax were to be imposed only on the income generated from the specified business, etc. of that other covered group tax sharing corporation, or the amount stated, in the document attached to the tax return, etc. for the other business year of another group tax sharing corporation, as the income before group tax sharing or the deficit before group tax sharing for that other business year of that other group tax sharing corporation; hereinafter the same applies in this paragraph), the initially reported specified business, etc. income before group tax sharing or the initially reported specified business, etc. deficit before group tax sharing, or the initially reported income before group tax sharing or the initially reported pre-aggregation loss amount, is deemed to be the amount specified by Cabinet Order as the income before group tax sharing or the deficit before group tax sharing for the other business year in the case where corporation tax were to be imposed only on the income generated from the specified business, etc. of that other covered group tax sharing corporation, or the income before group tax sharing or the deficit before group tax sharing for the other business year of the other group tax sharing corporation.
machine translation, not official
**第五項** 内国法人の第一項の規定の適用を受けた事業年度（当該内国法人に係る通算親法人の事業年度終了の日に終了するものに限る。以下この項において「適用事業年度」という。）後の各事業年度（以下この項において「調整事業年度」という。）終了の時において、他の通算法人（当該内国法人の当該適用事業年度終了の日（以下この項において「基準日」という。）において当該内国法人との間に通算完全支配関係がある他の内国法人をいう。以下この項において同じ。）のいずれかの基準日に終了する事業年度（以下この項において「他の適用事業年度」という。）において生じた通算前欠損金額（法人税法第六十四条の五第一項に規定する通算前欠損金額をいい、同法第六十四条の六の規定によりないものとされたものを除く。以下この項及び次項において同じ。）が当該他の通算法人の当該他の適用事業年度の確定申告書等に添付された書類に通算前欠損金額として記載された金額を超える場合（その超える部分の金額（以下この項において「通算不足欠損金額」という。）のうちに事実を仮装して経理したところに基づくものがある場合に限る。以下この項において「過大申告の場合」という。）又は他の通算法人のいずれかの他の適用事業年度の確定申告書等（期限後申告書に限る。）に添付された書類に通算前欠損金額として記載された金額（以下この項において「期限後欠損金額」という。）がある場合（以下この項において「期限後欠損金額の場合」という。）において、当該適用事業年度において第一項の規定により損金の額に算入した金額のうち第一号に掲げる金額に第二号に掲げる割合を乗じて計算した金額の百分の十八に相当する金額に達するまでの金額（当該相当する金額につき当該調整事業年度前の各事業年度においてこの項の規定により益金の額に算入された金額がある場合には、その算入された金額の合計額を控除した金額。以下この項において「要加算調整額」という。）があるときは、当該要加算調整額は、当該調整事業年度の所得の金額の計算上、益金の額に算入する。
art-61/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-5 · https://japanlaw.org/l/332AC0000000026/art-61/par-5
If, at the end of each business year (hereinafter referred to as an "adjustment business year" in this paragraph) following the business year for which the provisions of paragraph (1) have been applied to a domestic corporation (limited to one ending on the date of the end of the business year of the group tax sharing parent corporation pertaining to the domestic corporation; hereinafter referred to as the "business year of application" in this paragraph), the deficit before group tax sharing (meaning the deficit before group tax sharing prescribed in Article 64-5, paragraph (1) of the Corporation Tax Act, excluding that deemed not to exist pursuant to the provisions of Article 64-6 of that Act; hereinafter the same applies in this paragraph and the following paragraph) incurred in the business year ending on the base date (hereinafter referred to as the "other applicable business year" in this paragraph) of any of the other group tax sharing corporations (meaning other domestic corporations that have a group tax sharing full controlling interest with the domestic corporation as of the date of the end of the business year of application of the domestic corporation (hereinafter referred to as the "base date" in this paragraph); hereinafter the same applies in this paragraph) exceeds the amount stated as the deficit before group tax sharing in the document attached to the tax return, etc. for that other applicable business year of that other group tax sharing corporation (limited to the case where the amount of that excess (hereinafter referred to as the "group tax sharing deficit shortfall amount" in this paragraph) includes an amount based on accounting that disguised facts; hereinafter referred to as the "case of an excessive return" in this paragraph), or if there is an amount stated as the deficit before group tax sharing in the document attached to the tax return, etc. (limited to a return filed after the due date) for the other applicable business year of any of the other group tax sharing corporations (hereinafter referred to as the "amount of loss stated in a late return" in this paragraph) (hereinafter referred to as the "case of a loss stated in a late return" in this paragraph), and there is an amount, out of the amount included in deductible expenses pursuant to the provisions of paragraph (1) in that business year of application, up to the amount equivalent to 18 percent of the amount calculated by multiplying the amount listed in item (i) by the ratio listed in item (ii) (where there is an amount included in gross profit pursuant to the provisions of this paragraph in a business year preceding the adjustment business year with regard to that equivalent amount, the amount obtained by deducting the total of the amounts so included; hereinafter referred to as the "amount to be added as an adjustment" in this paragraph), the amount to be added as an adjustment is included in gross profit in calculating the amount of income for the adjustment business year.
machine translation, not official
**一** 他の通算法人（過大申告の場合又は期限後欠損金額の場合に係るものに限る。次号において「事由該当通算法人」という。）に係る通算不足欠損金額又は期限後欠損金額の合計額
art-61/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-5/item-1
the total of the group tax sharing deficit shortfall amounts or the amounts of loss stated in a late return pertaining to the other group tax sharing corporations (limited to those pertaining to the case of an excessive return or the case of a loss stated in a late return; referred to as a "group tax sharing corporation with a triggering event" in the following item);
machine translation, not official
**二** 事由該当通算法人につき法人税法第六十四条の五第五項の規定を適用しないものとした場合の当該内国法人の当該適用事業年度の同項の規定を適用した同条第二項に規定する割合
art-61/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-61/par-5/item-2
the ratio prescribed in Article 64-5, paragraph (2) of the Corporation Tax Act, as calculated with the provisions of paragraph (5) of that Article applied, of the domestic corporation for the business year of application, in the case where the provisions of Article 64-5, paragraph (5) of that Act were not applied to the group tax sharing corporation with a triggering event.
machine translation, not official
**第六項** 前項の内国法人の同項に規定する調整事業年度の同項の規定の適用において、同項第一号に規定する事由該当通算法人の同項に規定する他の適用事業年度において生じた通算前欠損金額が既確定通算前欠損金額（当該調整事業年度終了の日以前に提出された当該他の適用事業年度の確定申告書等若しくは修正申告書に添付された書類又は同日以前にされた国税通則法第二十四条若しくは第二十六条の規定による更正に係る同法第二十八条第二項に規定する更正通知書に添付された書類のうち、最も新しいものに通算前欠損金額として記載された金額をいう。以下この項において同じ。）と異なる場合には、当該既確定通算前欠損金額を当該他の適用事業年度において生じた通算前欠損金額とみなす。
art-61/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-6 · https://japanlaw.org/l/332AC0000000026/art-61/par-6
In the application of the provisions of the preceding paragraph for the adjustment business year prescribed in that paragraph of the domestic corporation referred to in that paragraph, where the deficit before group tax sharing incurred in the other applicable business year prescribed in that paragraph of a group tax sharing corporation with a triggering event prescribed in item (i) of that paragraph differs from the finalized amount of deficit before group tax sharing (meaning the amount stated as the deficit before group tax sharing in the most recent of the documents attached to the tax return, etc. or amended return for that other applicable business year filed on or before the date of the end of that adjustment business year, or of the documents attached to the written notice of reassessment prescribed in Article 28, paragraph (2) of the Act on General Rules for National Taxes pertaining to a reassessment under the provisions of Article 24 or Article 26 of that Act made on or before that date; hereinafter the same applies in this paragraph), the finalized amount of deficit before group tax sharing is deemed to be the deficit before group tax sharing incurred in that other applicable business year.
machine translation, not official
**第七項** 第三項の通算法人の対象事業年度において、法人税法第六十四条の五第八項の規定の適用がある場合には、第四項の規定は、当該対象事業年度については、適用しない。この場合において、当該対象事業年度を第五項に規定する適用事業年度とする同項の内国法人の同項に規定する調整事業年度については、前二項の規定は、適用がないものとする。
art-61/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-7 · https://japanlaw.org/l/332AC0000000026/art-61/par-7
Where the provisions of Article 64-5, paragraph (8) of the Corporation Tax Act apply in the covered business year of the group tax sharing corporation referred to in paragraph (3), the provisions of paragraph (4) do not apply to that covered business year. In this case, the provisions of the preceding two paragraphs are not to apply to the adjustment business year prescribed in paragraph (5) of the domestic corporation referred to in that paragraph for which that covered business year is the business year of application prescribed in that paragraph.
machine translation, not official
**第八項** 第一項の規定は、同項の規定の適用を受けようとする事業年度の確定申告書等に同項の規定により損金の額に算入される金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、同項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。
art-61/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-8 · https://japanlaw.org/l/332AC0000000026/art-61/par-8
The provisions of paragraph (1) apply only if the tax return, etc. for the business year for which the corporation seeks the application of the provisions of that paragraph contains a statement concerning the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount to be included in deductible expenses. In this case, the amount to be included in deductible expenses pursuant to the provisions of that paragraph is to be limited to the amount that should be included in deductible expenses as stated in that statement.
machine translation, not official
**第九項** 税務署長は、前項の記載又は添付がない確定申告書等の提出があつた場合においても、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の明細書の提出があつた場合に限り、第一項の規定を適用することができる。
art-61/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-9 · https://japanlaw.org/l/332AC0000000026/art-61/par-9
Even where a tax return, etc. without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there were unavoidable circumstances for the absence of the statement or attachment, apply the provisions of paragraph (1), only if a document containing that statement and the written statement referred to in that paragraph are submitted.
machine translation, not official
**第十項** 第一項の規定の適用を受けた法人の同項の規定により損金の額に算入された金額は、法人税法第六十七条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれるものとし、第五項の規定により益金の額に算入された金額は、同条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれないものとする。
art-61/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-10 · https://japanlaw.org/l/332AC0000000026/art-61/par-10
With regard to the application of the provisions of Article 67, paragraphs (3) and (5) of the Corporation Tax Act, the amount included in deductible expenses pursuant to the provisions of paragraph (1) of a corporation to which the provisions of that paragraph have been applied is to be included in the amount of income, etc. prescribed in those provisions, and, with regard to the application of the provisions of paragraphs (3) and (5) of that Article, the amount included in gross profit pursuant to the provisions of paragraph (5) is not to be included in the amount of income, etc. prescribed in those provisions.
machine translation, not official
**第十一項** 第二項及び前三項に定めるもののほか、第一項又は第五項の規定の適用を受けた法人の利益積立金額の計算その他第一項又は第三項から第七項までの規定の適用に関し必要な事項は、政令で定める。
art-61/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-61/par-11 · https://japanlaw.org/l/332AC0000000026/art-61/par-11
Beyond what is provided for in paragraph (2) and the preceding three paragraphs, the calculation of the amount of revenue reserves of a corporation to which the provisions of paragraph (1) or paragraph (5) have been applied and other necessary matters concerning the application of the provisions of paragraph (1) or paragraphs (3) through (7) are specified by Cabinet Order.
machine translation, not official
## 第四節 認定農地所有適格法人の課税の特例 — Section 4 Special Provisions on Taxation of Certified Qualified Farmland-Owning Corporations
heading: machine translation, not official
ch-3/sec-4 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-4 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-4
### 第六十一条の二（農業経営基盤強化準備金） — Reserve for Strengthening the Farm Management Base
caption: machine translation, not official
art-61-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2 · https://japanlaw.org/l/332AC0000000026/art-61-2
**第一項** 青色申告書を提出する法人で農業経営基盤強化促進法第十二条第一項に規定する農業経営改善計画に係る同項の認定を受けた農地法第二条第三項に規定する農地所有適格法人（第三項第一号において「認定農地所有適格法人」という。）に該当するもの（農業経営基盤強化促進法第十九条第一項に規定する地域計画の区域において農業を担う者として財務省令で定めるものに限る。）が、平成十九年四月一日から令和九年三月三十一日までの期間（以下この項において「指定期間」という。）内の日を含む各事業年度（解散の日を含む事業年度及び清算中の各事業年度を除く。）の指定期間内において、農業の担い手に対する経営安定のための交付金の交付に関する法律第三条第一項又は第四条第一項に規定する交付金その他これに類するものとして財務省令で定める交付金又は補助金（第一号において「交付金等」という。）の交付を受けた場合において、農業経営基盤強化促進法第十三条第二項に規定する認定計画（第三項第二号イ及びロにおいて「認定計画」という。）の定めるところに従つて行う農業経営基盤強化（同法第十二条第二項第二号の農業経営の規模を拡大すること又は同号の生産方式を合理化することをいう。第一号において同じ。）に要する費用の支出に備えるため、次に掲げる金額のうちいずれか少ない金額以下の金額を損金経理の方法により農業経営基盤強化準備金として積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により農業経営基盤強化準備金として積み立てた場合を含む。）は、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-61-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-1
Where a corporation that files a blue return and that falls under the category of a qualified farmland-owning corporation prescribed in Article 2, paragraph (3) of the Cropland Act that has obtained the certification under Article 12, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation for a farm management improvement plan prescribed in that paragraph (referred to in paragraph (3), item (i) as a "certified qualified farmland-owning corporation") (limited to one specified by Order of the Ministry of Finance as a person who takes charge of agriculture in the area of the regional plan prescribed in Article 19, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation), within the designated period in each business year that includes a day within the period from April 1, 2007 to March 31, 2027 (hereinafter referred to as the "designated period" in this paragraph) (excluding the business year that includes the day of dissolution and each business year during liquidation), has received a grant prescribed in Article 3, paragraph (1) or Article 4, paragraph (1) of the Act on Payment of Grants to Farmers for Purpose of Stabilization of Farming Management or any other grant or subsidy specified by Order of the Ministry of Finance as being similar thereto (referred to in item (i) as "grants, etc."), if, in preparation for the expenditure of expenses required for strengthening the farm management base (meaning expanding the scale of farm management referred to in Article 12, paragraph (2), item (ii) of that Act or rationalizing the production methods referred to in that item; the same applies in item (i)) carried out in accordance with the certified plan prescribed in Article 13, paragraph (2) of the Act on Promotion of Improvement of Agricultural Management Foundation (referred to in paragraph (3), item (ii), (a) and (b) as the "certified plan"), the corporation sets aside as a reserve for strengthening the farm management base, through accounting as an expense or loss, an amount not exceeding the lesser of the following amounts (including the case where it sets aside the reserve for strengthening the farm management base through the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**一** 当該交付金等の額のうち農業経営基盤強化に要する費用の支出に備えるものとして政令で定める金額
art-61-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-1/item-1
the amount specified by Cabinet Order, out of the amount of those grants, etc., as being for the expenditure of expenses required for strengthening the farm management base;
machine translation, not official
**二** 当該事業年度の所得の金額として政令で定めるところにより計算した金額
art-61-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-1/item-2
the amount calculated, as specified by Cabinet Order, as the amount of income for that business year.
machine translation, not official
**第二項** 前項の規定の適用を受けた法人の各事業年度終了の日において、前事業年度から繰り越された農業経営基盤強化準備金の金額（その日までに次項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は前事業年度終了の日までにこの項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）のうちにその積み立てられた事業年度（次項において「積立事業年度」という。）終了の日の翌日から五年を経過したものがある場合には、その五年を経過した農業経営基盤強化準備金の金額は、その五年を経過した日を含む事業年度の所得の金額の計算上、益金の額に算入する。
art-61-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-2
Where, as of the date of the end of each business year of a corporation to which the provisions of the preceding paragraph have been applied, the amount of the reserve for strengthening the farm management base carried over from the preceding business year (where there are amounts that have been included, or are to be included, in gross profit by that day pursuant to the provisions of the following paragraph, or amounts that were included in gross profit by the date of the end of the preceding business year pursuant to the provisions of this paragraph, the amount obtained by deducting those amounts; hereinafter the same applies in this Article) includes an amount for which five years have elapsed from the day following the date of the end of the business year in which it was set aside (referred to as the "business year of accumulation" in the following paragraph), the amount of the reserve for strengthening the farm management base for which those five years have elapsed is included in gross profit in calculating the amount of income for the business year that includes the day on which those five years elapsed.
machine translation, not official
**第三項** 第一項の農業経営基盤強化準備金を積み立てている法人が次の各号に掲げる場合（当該法人が被合併法人となる適格合併が行われた場合を除く。）に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日を含む事業年度（第三号に掲げる場合にあつては、合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。この場合において、第二号又は第五号に掲げる場合に該当するときは、これらの号に規定する農業経営基盤強化準備金の金額をその積み立てられた積立事業年度別に区分した各金額のうち、その積み立てられた積立事業年度が最も古いものから順次益金の額に算入されるものとする。
art-61-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-3
Where a corporation that has set aside the reserve for strengthening the farm management base referred to in paragraph (1) comes to fall under any of the cases listed in the following items (excluding the case where a qualified merger in which the corporation is the merged corporation has been carried out), the amount equivalent to the amount specified in that item is included in gross profit in calculating the amount of income for the business year that includes the day on which the corporation came to fall under that case (in the case listed in item (iii), the business year that includes the day preceding the day of the merger). In this case, where the corporation falls under the case listed in item (ii) or item (v), the amounts into which the amount of the reserve for strengthening the farm management base prescribed in those items is divided by the business year of accumulation in which each was set aside are to be included in gross profit in order beginning with the amount with the earliest business year of accumulation.
machine translation, not official
**一** 認定農地所有適格法人に該当しないこととなつた場合 その該当しないこととなつた日における農業経営基盤強化準備金の金額
art-61-2/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-3/item-1
where the corporation ceases to be a certified qualified farmland-owning corporation: the amount of the reserve for strengthening the farm management base on the day on which it ceased to be one;
machine translation, not official
**二** 次に掲げる農用地（農業経営基盤強化促進法第四条第一項第一号に規定する農用地をいい、当該農用地に係る賃借権を含む。以下この号において同じ。）又は特定農業用機械等（次条第一項に規定する特定農業用機械等をいう。以下この号において同じ。）の取得（同項に規定する取得をいい、特定農業用機械等にあつてはその製作又は建設の後事業の用に供されたことのないものの取得に限る。）又は製作若しくは建設（以下この号において「取得等」という。）をした場合 その取得等をした日における農業経営基盤強化準備金の金額のうちその取得等をした農用地又は特定農業用機械等の取得価額に相当する金額
art-61-2/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-3/item-2
where the corporation has made an acquisition (meaning an acquisition as prescribed in paragraph (1) of the following Article, limited, for specified agricultural machinery, etc., to the acquisition of those that have not been used for business since their manufacture or construction) or a manufacture or construction (hereinafter referred to as an "acquisition, etc." in this item) of the following agricultural land (meaning agricultural land as prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation, including a right of lease pertaining to that agricultural land; hereinafter the same applies in this item) or specified agricultural machinery, etc. (meaning specified agricultural machinery, etc. as prescribed in paragraph (1) of the following Article; hereinafter the same applies in this item): the amount, out of the amount of the reserve for strengthening the farm management base on the day of the acquisition, etc., equivalent to the acquisition cost of the agricultural land or specified agricultural machinery, etc. that was the subject of the acquisition, etc.;
machine translation, not official
**イ** 認定計画の定めるところにより取得等をする次条第一項に規定する農用地等
art-61-2/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-3/item-2/sub-1
agricultural land, etc. prescribed in paragraph (1) of the following Article for which an acquisition, etc. is made in accordance with the certified plan;
machine translation, not official
**ロ** 農用地（認定計画の定めるところにより取得等をするものを除く。）又は特定農業用機械等（イに掲げるもの並びに農業用の器具及び備品並びにソフトウエアを除く。）
art-61-2/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-3/item-2/sub-2
agricultural land (excluding agricultural land for which an acquisition, etc. is made in accordance with the certified plan) or specified agricultural machinery, etc. (excluding those listed in (a), and agricultural tools, furniture and fixtures, and software).
machine translation, not official
**三** 当該法人が被合併法人となる合併が行われた場合 その合併直前における農業経営基盤強化準備金の金額
art-61-2/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-3/item-3
where a merger in which the corporation is the merged corporation has been carried out: the amount of the reserve for strengthening the farm management base immediately before the merger;
machine translation, not official
**四** 解散した場合（合併により解散した場合を除く。） その解散の日における農業経営基盤強化準備金の金額
art-61-2/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-3/item-4
where the corporation has dissolved (excluding where it has dissolved due to a merger): the amount of the reserve for strengthening the farm management base on the day of the dissolution;
machine translation, not official
**五** 前項、前各号及び次項の場合以外の場合において農業経営基盤強化準備金の金額を取り崩した場合 その取り崩した日における農業経営基盤強化準備金の金額のうちその取り崩した金額に相当する金額
art-61-2/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-3/item-5
where the corporation has reversed the amount of the reserve for strengthening the farm management base in a case other than the cases referred to in the preceding paragraph, the preceding items, and the following paragraph: the amount, out of the amount of the reserve for strengthening the farm management base on the day of the reversal, equivalent to the amount reversed.
machine translation, not official
**第四項** 第一項の農業経営基盤強化準備金を積み立てている法人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となつた事実のあつた日（次の各号に掲げる場合に該当する場合には、当該各号に定める日）又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における農業経営基盤強化準備金の金額は、その日を含む事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、前二項及び第六項の規定は、適用しない。
art-61-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-4
Where a corporation that has set aside the reserve for strengthening the farm management base referred to in paragraph (1) has the approval for filing blue returns revoked, or has submitted a written notification to the effect that it will discontinue filing blue returns, the amount of the reserve for strengthening the farm management base on the day on which the fact giving rise to the revocation of the approval occurred (or, in the case falling under any of the cases listed in the following items, the day specified in that item) or on the day on which the written notification was submitted (or, if the day on which the written notification was submitted falls after the date of the end of the business year in which the corporation discontinued filing blue returns, on that date) is included in gross profit in calculating the amount of income for the business year that includes that day. In this case, the provisions of the preceding two paragraphs and paragraph (6) do not apply.
machine translation, not official
**一** 通算法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その通知を受けた日の前日（当該前日が当該通算法人に係る通算親法人の事業年度終了の日であるときは、当該通知を受けた日）
art-61-2/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-4/item-1
where a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of revocation: the day preceding the day on which it received the notice (or, if that preceding day is the date of the end of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation, the day on which it received the notice);
machine translation, not official
**二** 通算法人であつた法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その承認の取消しの基因となつた事実のあつた日又は同法第六十四条の九第一項の規定による承認の効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日であるときは、当該効力を失つた日）のいずれか遅い日
art-61-2/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-4/item-2
where a corporation that was a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of revocation: whichever is later of the day on which the fact giving rise to the revocation of the approval occurred and the day preceding the day on which the approval under Article 64-9, paragraph (1) of that Act ceased to be effective (or, if that preceding day is the date of the end of the business year of the group tax sharing parent corporation pertaining to the corporation, the day on which the approval ceased to be effective).
machine translation, not official
**第五項** 第五十六条第六項の規定は、第一項の規定を適用する場合について準用する。
art-61-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-5
The provisions of Article 56, paragraph (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
**第六項** 第五十五条第十項、第十一項及び第十二項前段の規定は、第一項の農業経営基盤強化準備金を積み立てている法人が被合併法人となる適格合併が行われた場合について準用する。この場合において、同条第十一項中「者でないとき」とあるのは「者又は第六十一条の二第一項に規定する認定農地所有適格法人でないとき」と、同条第十二項前段中「第三項」とあるのは「第六十一条の二第二項」と読み替えるものとする。
art-61-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-6
The provisions of Article 55, paragraphs (10) and (11) and the first sentence of paragraph (12) apply mutatis mutandis where a qualified merger has been carried out in which a corporation that has set aside the reserve for strengthening the farm management base referred to in paragraph (1) is the merged corporation. In this case, the phrase "is not a person" in paragraph (11) of that Article is deemed to be replaced with "is not a person or a certified qualified farmland-owning corporation prescribed in Article 61-2, paragraph (1)", and the phrase "paragraph (3)" in the first sentence of paragraph (12) of that Article is deemed to be replaced with "Article 61-2, paragraph (2)".
machine translation, not official
**第七項** 第五項に定めるもののほか、第一項から第四項まで及び前項の規定の適用に関し必要な事項は、政令で定める。
art-61-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-61-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-7
Beyond what is provided for in paragraph (5), necessary matters concerning the application of the provisions of paragraphs (1) through (4) and the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第六十一条の三（農用地等を取得した場合の課税の特例） — Special Provisions on Taxation Where Agricultural Land, etc. Has Been Acquired
caption: machine translation, not official
art-61-3 · https://japanlaw.org/en/special-taxation-measures-act/art-61-3 · https://japanlaw.org/l/332AC0000000026/art-61-3
**第一項** 前条第一項の農業経営基盤強化準備金の金額（同条第四項の規定の適用を受けるものを除く。）を有する法人（同条第一項の規定の適用を受けることができる法人を含む。）が、各事業年度において、同項に規定する認定計画の定めるところにより、農業経営基盤強化促進法第四条第一項第一号に規定する農用地で同法第十九条第一項に規定する地域計画（同条第八項の規定によるこれを定めた旨の公告があつたものに限るものとし、同項の規定によるこれを変更した旨の公告があつたときはその変更後のものとする。）に当該法人が利用するものとして定められたもの（当該農用地に係る賃借権を含む。以下この項において同じ。）の取得（贈与、交換、出資又は法人税法第二条第十二号の五の二に規定する現物分配によるもの、所有権移転外リース取引によるものその他政令で定めるものを除く。以下この項において同じ。）をし、又は農業用の機械及び装置、器具及び備品、建物及びその附属設備、構築物並びにソフトウエア（政令で定める規模のものに限るものとし、建物及びその附属設備にあつては農業振興地域の整備に関する法律第八条第四項に規定する農用地利用計画において同法第三条第四号に掲げる土地としてその用途が指定された土地に建設される同号に規定する農業用施設のうち当該法人の農業の用に直接供される建物として財務省令で定める建物及びその附属設備に限る。以下この項及び第四項において「特定農業用機械等」という。）でその製作若しくは建設の後事業の用に供されたことのないものの取得をし、若しくは特定農業用機械等の製作若しくは建設をして、当該農用地又は特定農業用機械等（以下この項及び第五項において「農用地等」という。）を当該法人の農業の用に供した場合には、当該農用地等につき、次に掲げる金額のうちいずれか少ない金額以下の金額（以下この項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその帳簿価額を減額することに代えてその圧縮限度額以下の金額を当該事業年度の確定した決算（法人税法第七十二条第一項第一号又は第百四十四条の四第一項第一号若しくは第二号若しくは第二項第一号に掲げる金額を計算する場合にあつては、同法第七十二条第一項又は第百四十四条の四第一項若しくは第二項に規定する期間（通算子法人にあつては、同法第七十二条第五項第一号に規定する期間）に係る決算。以下この章において同じ。）において積立金として積み立てる方法（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法を含む。）により経理したときは、その減額し、又は経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-61-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-61-3/par-1
Where a corporation that has the amount of the reserve for strengthening the farm management base referred to in paragraph (1) of the preceding Article (excluding an amount to which the provisions of paragraph (4) of that Article apply) (including a corporation that may receive the application of the provisions of paragraph (1) of that Article), in any business year, in accordance with the certified plan prescribed in that paragraph, makes an acquisition (excluding an acquisition by gift, by exchange, by capital contribution, or by a distribution in kind as prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act, an acquisition through a lease transaction without transfer of ownership, and any other acquisition specified by Cabinet Order; hereinafter the same applies in this paragraph) of agricultural land as prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation that has been designated, in a regional plan as prescribed in Article 19, paragraph (1) of that Act (limited to a plan for which public notice to the effect that it has been established has been given pursuant to the provisions of paragraph (8) of that Article, and, where public notice to the effect that it has been changed has been given pursuant to the provisions of that paragraph, meaning the plan after the change), as land to be used by the corporation (including a right of lease pertaining to that agricultural land; hereinafter the same applies in this paragraph), or makes an acquisition of agricultural machinery and equipment, tools, furniture and fixtures, buildings and their associated facilities, structures, and software (limited to those of a scale specified by Cabinet Order, and, for buildings and their associated facilities, limited to buildings specified by Order of the Ministry of Finance as buildings directly used for the corporation's agriculture, out of the agricultural facilities prescribed in Article 3, item (iv) of the Act on Establishment of Agricultural Promotion Regions that are constructed on land whose use has been designated as land listed in that item in an agricultural land use plan prescribed in Article 8, paragraph (4) of that Act, and their associated facilities; hereinafter referred to as "specified agricultural machinery, etc." in this paragraph and paragraph (4)) that have not been used for business since their manufacture or construction, or manufactures or constructs specified agricultural machinery, etc., and uses that agricultural land or specified agricultural machinery, etc. (hereinafter referred to as "agricultural land, etc." in this paragraph and paragraph (5)) for the corporation's agriculture, and if, for that agricultural land, etc., the corporation reduces its book value through accounting as an expense or loss within the limit of an amount not exceeding the lesser of the following amounts (hereinafter referred to as the "reduction entry limit" in this paragraph), or, instead of reducing its book value, accounts for an amount not exceeding the reduction entry limit by the method of setting it aside as a reserve in the finalized settlement of accounts for that business year (where the amount listed in Article 72, paragraph (1), item (i) or Article 144-4, paragraph (1), item (i) or item (ii) or paragraph (2), item (i) of the Corporation Tax Act is calculated, the settlement of accounts for the period prescribed in Article 72, paragraph (1) or Article 144-4, paragraph (1) or paragraph (2) of that Act (for a group tax sharing subsidiary corporation, the period prescribed in Article 72, paragraph (5), item (i) of that Act); hereinafter the same applies in this Chapter) (including the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount equivalent to the amount so reduced or accounted for is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**一** 次に掲げる金額の合計額
art-61-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-61-3/par-1/item-1
the total of the following amounts;
machine translation, not official
**イ** 前事業年度から繰り越された前条第一項の農業経営基盤強化準備金の金額（前事業年度終了の日までに同条第二項又は第三項の規定により益金の額に算入された金額がある場合には、当該金額を控除した金額）のうち、当該事業年度において同条第二項又は第三項（第二号ロに係る部分を除く。）の規定により益金の額に算入された、又は算入されるべきこととなつた金額に相当する金額
art-61-3/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61-3/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-61-3/par-1/item-1/sub-1
the amount, out of the amount of the reserve for strengthening the farm management base referred to in paragraph (1) of the preceding Article carried over from the preceding business year (where there is an amount that was included in gross profit pursuant to the provisions of paragraph (2) or paragraph (3) of that Article by the date of the end of the preceding business year, the amount obtained by deducting that amount), equivalent to the amount that has been included, or is to be included, in gross profit in that business year pursuant to the provisions of paragraph (2) or paragraph (3) (excluding the part pertaining to item (ii), (b)) of that Article;
machine translation, not official
**ロ** 当該事業年度において交付を受けた前条第一項に規定する交付金等の額のうち同項の農業経営基盤強化準備金として積み立てられなかつた金額として政令で定める金額
art-61-3/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61-3/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-61-3/par-1/item-1/sub-2
the amount specified by Cabinet Order as the amount, out of the amount of grants, etc. prescribed in paragraph (1) of the preceding Article received in that business year, that was not set aside as the reserve for strengthening the farm management base referred to in that paragraph.
machine translation, not official
**二** 当該事業年度の所得の金額として政令で定めるところにより計算した金額
art-61-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-61-3/par-1/item-2
the amount calculated, as specified by Cabinet Order, as the amount of income for that business year.
machine translation, not official
**第二項** 前項の規定は、同項の規定の適用を受けようとする事業年度の確定申告書等に同項の規定により損金の額に算入される金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその損金の額に算入される金額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
art-61-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-61-3/par-2
The provisions of the preceding paragraph apply only if the tax return, etc. for the business year for which the corporation seeks the application of the provisions of that paragraph contains a statement concerning the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount to be included in deductible expenses and any other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第三項** 税務署長は、前項の記載又は添付がない確定申告書等の提出があつた場合においても、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-61-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-61-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-61-3/par-3
Even where a tax return, etc. without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there were unavoidable circumstances for the absence of the statement or attachment, apply the provisions of paragraph (1), only if a document containing that statement, and the written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph, are submitted.
machine translation, not official
**第四項** 第一項の規定の適用を受けた特定農業用機械等については、第五十三条第一項各号に掲げる規定は、適用しない。
art-61-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-61-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-61-3/par-4
The provisions listed in the items of Article 53, paragraph (1) do not apply to specified agricultural machinery, etc. to which the provisions of paragraph (1) have been applied.
machine translation, not official
**第五項** 第一項の規定の適用を受けた農用地等について法人税に関する法令の規定を適用する場合における当該農用地等の取得価額の計算その他同項の規定の適用に関し必要な事項は、政令で定める。
art-61-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-61-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-61-3/par-5
The calculation of the acquisition cost of agricultural land, etc. to which the provisions of paragraph (1) have been applied, in the case where the provisions of laws and regulations concerning corporation tax are applied to that agricultural land, etc., and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
machine translation, not official
## 第四節の二 交際費等の課税の特例 — Section 4-2 Special Provisions on Taxation on Entertainment Expenses, etc.
heading: machine translation, not official
ch-3/sec-4-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-4-2 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-4-2
### 第六十一条の四（交際費等の損金不算入） — Exclusion of Entertainment Expenses, etc. from Deductible Expenses
caption: machine translation, not official
art-61-4 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4 · https://japanlaw.org/l/332AC0000000026/art-61-4
**第一項** 法人が平成二十六年四月一日から令和九年三月三十一日までの間に開始する各事業年度（以下この条において「適用年度」という。）において支出する交際費等の額（当該適用年度終了の日における資本金の額又は出資金の額（資本又は出資を有しない法人その他政令で定める法人にあつては、政令で定める金額。以下この項及び次項において同じ。）が百億円以下である法人（通算法人の当該適用年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人のうちいずれかの法人の同日における資本金の額又は出資金の額が百億円を超える場合における当該通算法人を除く。）については、当該交際費等の額のうち接待飲食費の額の百分の五十に相当する金額を超える部分の金額）は、当該適用年度の所得の金額の計算上、損金の額に算入しない。
art-61-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-1
The amount of entertainment expenses, etc. that a corporation disburses in each business year beginning during the period from April 1, 2014 to March 31, 2027 (hereinafter referred to as an "applicable business year" in this Article) (for a corporation whose amount of stated capital or amount of contributions (for a corporation that has no capital or contributions or any other corporation specified by Cabinet Order, the amount specified by Cabinet Order; hereinafter the same applies in this paragraph and the following paragraph) as of the date of the end of that applicable business year is 10 billion yen or less (excluding a group tax sharing corporation in the case where, among the other group tax sharing corporations that have a group tax sharing full controlling interest with the group tax sharing corporation as of the date of the end of that applicable business year of the group tax sharing corporation, the amount of stated capital or amount of contributions of any of them as of that date exceeds 10 billion yen), the portion of the amount of those entertainment expenses, etc. that exceeds the amount equivalent to 50 percent of the amount of food and drink expenses for entertainment) is not included in deductible expenses in calculating the amount of income for that applicable business year.
machine translation, not official
**第二項** 前項の場合において、法人（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人及び資産の流動化に関する法律第二条第三項に規定する特定目的会社を除く。）のうち当該適用年度終了の日における資本金の額又は出資金の額が一億円以下であるもの（次に掲げる法人を除く。）については、前項の交際費等の額のうち定額控除限度額（八百万円に当該適用年度の月数を乗じてこれを十二で除して計算した金額をいう。）を超える部分の金額をもつて、同項に規定する超える部分の金額とすることができる。
art-61-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-2
In the case referred to in the preceding paragraph, for a corporation (excluding an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations and a special purpose company prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets) whose amount of stated capital or amount of contributions as of the date of the end of the applicable business year is 100 million yen or less (excluding the following corporations), the portion of the amount of entertainment expenses, etc. referred to in the preceding paragraph that exceeds the fixed deduction limit (meaning the amount calculated by multiplying 8 million yen by the number of months in that applicable business year and dividing the result by 12) may be treated as the exceeding portion prescribed in that paragraph.
machine translation, not official
**一** 普通法人のうち当該適用年度終了の日において法人税法第六十六条第五項第二号又は第三号に掲げる法人に該当するもの
art-61-4/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-2/item-1
an ordinary corporation that, as of the date of the end of the applicable business year, falls under the category of a corporation listed in Article 66, paragraph (5), item (ii) or item (iii) of the Corporation Tax Act;
machine translation, not official
**二** 通算法人の当該適用年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人のうちいずれかの法人が次に掲げる法人である場合における当該通算法人
art-61-4/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-2/item-2
a group tax sharing corporation in the case where any of the other group tax sharing corporations that have a group tax sharing full controlling interest with the group tax sharing corporation as of the date of the end of the applicable business year of the group tax sharing corporation is any of the following corporations:
machine translation, not official
**イ** 当該適用年度終了の日における資本金の額又は出資金の額が一億円を超える法人
art-61-4/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-2/item-2/sub-1
a corporation whose amount of stated capital or amount of contributions as of the date of the end of the applicable business year exceeds 100 million yen;
machine translation, not official
**ロ** 前号に掲げる法人
art-61-4/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-2/item-2/sub-2
a corporation listed in the preceding item.
machine translation, not official
**第三項** 通算法人（通算子法人にあつては、当該通算子法人に係る通算親法人の事業年度終了の日において当該通算親法人との間に通算完全支配関係があるものに限る。）に対する前二項の規定の適用については、次に定めるところによる。
art-61-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-3
With regard to the application of the provisions of the preceding two paragraphs to a group tax sharing corporation (for a group tax sharing subsidiary corporation, limited to one that has a group tax sharing full controlling interest with the group tax sharing parent corporation pertaining to that group tax sharing subsidiary corporation as of the date of the end of the business year of that group tax sharing parent corporation), the following provisions apply:
machine translation, not official
**一** 通算子法人の適用年度は、当該通算子法人に係る通算親法人の適用年度終了の日に終了する当該通算子法人の事業年度とする。
art-61-4/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-3/item-1
the applicable business year of a group tax sharing subsidiary corporation is the business year of that group tax sharing subsidiary corporation ending on the date of the end of the applicable business year of the group tax sharing parent corporation pertaining to that group tax sharing subsidiary corporation;
machine translation, not official
**二** 前項に規定する定額控除限度額は、八百万円に当該適用年度終了の日に終了する当該通算法人に係る通算親法人の事業年度の月数を乗じてこれを十二で除して計算した金額（第四号イにおいて「通算定額控除限度額」という。）に、イに掲げる金額がロに掲げる金額のうちに占める割合を乗じて計算した金額（第五項において「通算定額控除限度分配額」という。）とする。
art-61-4/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-3/item-2
the fixed deduction limit prescribed in the preceding paragraph is the amount (referred to as the "allocated group tax sharing fixed deduction limit" in paragraph (5)) calculated by multiplying the amount calculated by multiplying 8 million yen by the number of months in the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation that ends on the date of the end of the applicable business year and dividing the result by 12 (referred to as the "group tax sharing fixed deduction limit" in item (iv), (a)) by the ratio that the amount listed in (a) bears to the amount listed in (b);
machine translation, not official
**イ** 当該通算法人が当該適用年度において支出する交際費等の額
art-61-4/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-3/item-2/sub-1
the amount of entertainment expenses, etc. that the group tax sharing corporation disburses in the applicable business year;
machine translation, not official
**ロ** 当該通算法人が当該適用年度において支出する交際費等の額及び当該適用年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人が同日に終了する事業年度において支出する交際費等の額の合計額
art-61-4/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-3/item-2/sub-2
the total of the amount of entertainment expenses, etc. that the group tax sharing corporation disburses in the applicable business year and the amount of entertainment expenses, etc. that the other group tax sharing corporations that have a group tax sharing full controlling interest with the group tax sharing corporation as of the date of the end of the applicable business year disburse in their business years ending on that date.
machine translation, not official
**三** 前号の規定を適用する場合において、同号イ及びロの交際費等の額が同号の通算法人の同号の適用年度又は同号ロの他の通算法人の同号ロに規定する事業年度（以下この項において「通算事業年度」という。）の確定申告書等（期限後申告書を除く。）に添付された書類に当該通算事業年度において支出する交際費等の額として記載された金額（以下この号及び第五号において「当初申告交際費等の額」という。）と異なるときは、当初申告交際費等の額を前号イ及びロの交際費等の額とみなす。
art-61-4/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-3/item-3
where the provisions of the preceding item are applied, if the amount of entertainment expenses, etc. referred to in (a) and (b) of that item differs from the amount stated, in the document attached to the tax return, etc. (excluding a return filed after the due date) for the applicable business year referred to in that item of the group tax sharing corporation referred to in that item or for the business year prescribed in (b) of that item of the other group tax sharing corporations referred to in (b) of that item (hereinafter referred to as a "group tax sharing business year" in this paragraph), as the amount of entertainment expenses, etc. disbursed in that group tax sharing business year (hereinafter referred to as the "initially reported amount of entertainment expenses, etc." in this item and item (v)), the initially reported amount of entertainment expenses, etc. is deemed to be the amount of entertainment expenses, etc. referred to in (a) and (b) of the preceding item;
machine translation, not official
**四** 通算事業年度のいずれかについて修正申告書の提出又は国税通則法第二十四条若しくは第二十六条の規定による更正（次号において「更正」という。）がされる場合において、次に掲げる場合のいずれかに該当するときは、第二号の通算法人の同号の適用年度については、前号の規定は、適用しない。
art-61-4/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-3/item-4
where an amended return is filed or a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes (referred to as a "reassessment" in the following item) is made for any of the group tax sharing business years, if any of the following cases applies, the provisions of the preceding item do not apply to the applicable business year referred to in item (ii) of the group tax sharing corporation referred to in that item:
machine translation, not official
**イ** 前号の規定を適用しないものとした場合における第二号ロに掲げる金額が通算定額控除限度額以下である場合
art-61-4/par-3/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-3/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-3/item-4/sub-1
where the amount listed in item (ii), (b) in the case where the provisions of the preceding item were not applied is the group tax sharing fixed deduction limit or less;
machine translation, not official
**ロ** 法人税法第六十四条の五第六項の規定の適用がある場合
art-61-4/par-3/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-3/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-3/item-4/sub-2
where the provisions of Article 64-5, paragraph (6) of the Corporation Tax Act apply;
machine translation, not official
**ハ** 法人税法第六十四条の五第八項の規定の適用がある場合
art-61-4/par-3/item-4/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-3/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-3/item-4/sub-3
where the provisions of Article 64-5, paragraph (8) of the Corporation Tax Act apply.
machine translation, not official
**五** 通算事業年度について前号（ハに係る部分を除く。）の規定を適用して修正申告書の提出又は更正がされた後における第三号の規定の適用については、当該修正申告書又は当該更正に係る国税通則法第二十八条第二項に規定する更正通知書に添付された書類に当該通算事業年度において支出する交際費等の額として記載された金額を当初申告交際費等の額とみなす。
art-61-4/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-3/item-5
with regard to the application of the provisions of item (iii) after an amended return has been filed or a reassessment has been made for a group tax sharing business year by applying the provisions of the preceding item (excluding the part pertaining to (c)), the amount stated, in the document attached to that amended return or to the written notice of reassessment prescribed in Article 28, paragraph (2) of the Act on General Rules for National Taxes pertaining to that reassessment, as the amount of entertainment expenses, etc. disbursed in that group tax sharing business year is deemed to be the initially reported amount of entertainment expenses, etc.
machine translation, not official
**第四項** 前二項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-61-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-4
The number of months referred to in the preceding two paragraphs is calculated according to the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
**第五項** 第三項の通算法人の適用年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人（以下この項において「他の通算法人」という。）の同日に終了する事業年度において支出する交際費等の額がある場合における当該適用年度に係る第二項の規定は、第七項の規定にかかわらず、当該交際費等の額を支出する他の通算法人の全てにつき、それぞれ同日に終了する事業年度の確定申告書等、修正申告書又は更正請求書に通算定額控除限度分配額の計算に関する明細書の添付がある場合で、かつ、当該適用年度の確定申告書等、修正申告書又は更正請求書に通算定額控除限度分配額の計算に関する明細書の添付がある場合に限り、適用する。
art-61-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-5
Where there is an amount of entertainment expenses, etc. that another group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation referred to in paragraph (3) as of the date of the end of the applicable business year of that group tax sharing corporation (hereinafter referred to as an "other group tax sharing corporation" in this paragraph) disburses in its business year ending on that date, the provisions of paragraph (2) for that applicable business year apply, notwithstanding the provisions of paragraph (7), only if, for every other group tax sharing corporation that disburses that amount of entertainment expenses, etc., the tax return, etc., amended return, or written request for reassessment for its business year ending on that date has attached to it a written statement concerning the calculation of the allocated group tax sharing fixed deduction limit, and the tax return, etc., amended return, or written request for reassessment for that applicable business year has attached to it a written statement concerning the calculation of the allocated group tax sharing fixed deduction limit.
machine translation, not official
**第六項** 第一項、第三項及び前項に規定する交際費等とは、交際費、接待費、機密費その他の費用で、法人が、その得意先、仕入先その他事業に関係のある者等に対する接待、供応、慰安、贈答その他これらに類する行為（以下この項において「接待等」という。）のために支出するもの（次に掲げる費用のいずれかに該当するものを除く。）をいい、第一項に規定する接待飲食費とは、同項の交際費等のうち飲食その他これに類する行為のために要する費用（専ら当該法人の法人税法第二条第十五号に規定する役員若しくは従業員又はこれらの親族に対する接待等のために支出するものを除く。第二号において「飲食費」という。）であつて、その旨につき財務省令で定めるところにより明らかにされているものをいう。
art-61-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-6
The term "entertainment expenses, etc." as used in paragraph (1), paragraph (3), and the preceding paragraph means entertainment expenses, hospitality expenses, confidential expenses, and other expenses that a corporation disburses for entertaining, hosting, recreation, gifts, or any other similar act (hereinafter referred to as "entertainment, etc." in this paragraph) for its customers, suppliers, or other persons, etc. related to its business (excluding expenses that fall under any of the following expenses), and the term "food and drink expenses for entertainment" as used in paragraph (1) means expenses, out of the entertainment expenses, etc. referred to in that paragraph, required for eating and drinking or any other similar act (excluding those disbursed exclusively for the entertainment, etc. of the officers prescribed in Article 2, item (xv) of the Corporation Tax Act or the employees of the corporation, or of their relatives; referred to as "food and drink expenses" in item (ii)), for which that fact has been made clear as specified by Order of the Ministry of Finance.
machine translation, not official
**一** 専ら従業員の慰安のために行われる運動会、演芸会、旅行等のために通常要する費用
art-61-4/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-6/item-1
expenses normally required for athletic meets, entertainment events, trips, etc. held exclusively for the recreation of employees;
machine translation, not official
**二** 飲食費であつて、その支出する金額を基礎として政令で定めるところにより計算した金額が政令で定める金額以下の費用
art-61-4/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-6/item-2
food and drink expenses for which the amount calculated, as specified by Cabinet Order, on the basis of the amount disbursed is the amount specified by Cabinet Order or less;
machine translation, not official
**三** 前二号に掲げる費用のほか政令で定める費用
art-61-4/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-6/item-3
beyond the expenses listed in the preceding two items, expenses specified by Cabinet Order.
machine translation, not official
**第七項** 第二項の規定は、確定申告書等、修正申告書又は更正請求書に同項に規定する定額控除限度額の計算に関する明細書の添付がある場合に限り、適用する。
art-61-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-7
The provisions of paragraph (2) apply only if the tax return, etc., amended return, or written request for reassessment has attached to it a written statement concerning the calculation of the fixed deduction limit prescribed in that paragraph.
machine translation, not official
**第八項** 第六項第二号の規定は、財務省令で定める書類を保存している場合に限り、適用する。
art-61-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-61-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-8
The provisions of paragraph (6), item (ii) apply only if the documents specified by Order of the Ministry of Finance are preserved.
machine translation, not official
## 第五節 使途秘匿金の支出がある場合の課税の特例 — Section 5 Special Provisions on Taxation Where There Is Expenditure for Undisclosed Purposes
heading: machine translation, not official
ch-3/sec-5 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-5 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-5
### 第六十二条
art-62 · https://japanlaw.org/en/special-taxation-measures-act/art-62 · https://japanlaw.org/l/332AC0000000026/art-62
**第一項** 法人（公共法人を除く。以下この項において同じ。）は、その使途秘匿金の支出について法人税を納める義務があるものとし、法人が平成六年四月一日以後に使途秘匿金の支出をした場合には、当該法人に対して課する各事業年度の所得に対する法人税の額は、法人税法第六十六条第一項から第三項まで及び第六項、第六十九条第十九項（同条第二十三項又は第二十四項において準用する場合を含む。）並びに第百四十三条第一項及び第二項の規定、第四十二条の四第八項第六号ロ及び第七号（これらの規定を第四十二条の四の二第二項又は第四十二条の五第三項第二号において準用する場合を含む。）、第四十二条の十四第一項及び第四項、第六十二条の三第一項及び第九項、第六十三条第一項、第六十七条の二第一項並びに第六十八条第一項の規定その他法人税に関する法令の規定にかかわらず、これらの規定により計算した法人税の額に、当該使途秘匿金の支出の額に百分の四十の割合を乗じて計算した金額を加算した金額とする。
art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
A corporation (excluding a public corporation; hereinafter the same applies in this paragraph) is liable to pay corporation tax on its expenditure for undisclosed purposes, and where a corporation has made an expenditure for undisclosed purposes on or after April 1, 1994, the amount of corporation tax on income for each business year imposed on that corporation is, notwithstanding the provisions of Article 66, paragraphs (1) through (3) and paragraph (6), Article 69, paragraph (19) (including as applied mutatis mutandis pursuant to paragraph (23) or paragraph (24) of that Article), and Article 143, paragraphs (1) and (2) of the Corporation Tax Act, the provisions of Article 42-4, paragraph (8), item (vi), (b) and item (vii) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)), Article 42-14, paragraphs (1) and (4), Article 62-3, paragraphs (1) and (9), Article 63, paragraph (1), Article 67-2, paragraph (1), and Article 68, paragraph (1), and other provisions of laws and regulations concerning corporation tax, the amount obtained by adding the amount calculated by multiplying the amount of that expenditure for undisclosed purposes by the rate of 40 percent to the amount of corporation tax calculated pursuant to those provisions.
machine translation, not official
**第二項** 前項に規定する使途秘匿金の支出とは、法人がした金銭の支出（贈与、供与その他これらに類する目的のためにする金銭以外の資産の引渡しを含む。以下この条において同じ。）のうち、相当の理由がなく、その相手方の氏名又は名称及び住所又は所在地並びにその事由（以下この条において「相手方の氏名等」という。）を当該法人の帳簿書類に記載していないもの（資産の譲受けその他の取引の対価の支払としてされたもの（当該支出に係る金銭又は金銭以外の資産が当該取引の対価として相当であると認められるものに限る。）であることが明らかなものを除く。）をいう。
art-62/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-2 · https://japanlaw.org/l/332AC0000000026/art-62/par-2
The term "expenditure for undisclosed purposes" as used in the preceding paragraph means an expenditure of money made by a corporation (including the delivery of assets other than money for the purpose of a gift, the provision of benefits, or any other similar purpose; hereinafter the same applies in this Article) for which the corporation, without reasonable grounds, has not entered the name or title and the address or location of the recipient and the reason for the expenditure (hereinafter referred to as the "name, etc. of the recipient" in this Article) in its books and documents (excluding one that is clearly made as payment of consideration for the acquisition of assets or any other transaction (limited to one for which the money or the assets other than money pertaining to the expenditure are found to be reasonable as consideration for that transaction)).
machine translation, not official
**第三項** 税務署長は、法人がした金銭の支出のうちにその相手方の氏名等を当該法人の帳簿書類に記載していないものがある場合においても、その記載をしていないことが相手方の氏名等を秘匿するためでないと認めるときは、その金銭の支出を第一項に規定する使途秘匿金の支出に含めないことができる。
art-62/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-3 · https://japanlaw.org/l/332AC0000000026/art-62/par-3
Even where the expenditures of money made by a corporation include one for which the name, etc. of the recipient has not been entered in the books and documents of the corporation, the district director may, when the district director finds that the failure to make that entry is not for the purpose of concealing the name, etc. of the recipient, exclude that expenditure of money from the expenditure for undisclosed purposes prescribed in paragraph (1).
machine translation, not official
**第四項** 第一項の規定は、次の各号に掲げる法人の当該各号に定める事業以外の事業に係る金銭の支出については、適用しない。
art-62/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-4 · https://japanlaw.org/l/332AC0000000026/art-62/par-4
The provisions of paragraph (1) do not apply to an expenditure of money by a corporation listed in each of the following items that pertains to a business other than the business specified in that item:
machine translation, not official
**一** 公益法人等又は人格のない社団等（国内に本店又は主たる事務所を有するものに限る。） 収益事業
art-62/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-4/item-1
a public interest corporation, etc. or an association or foundation without juridical personality (limited to one that has its head office or principal office in Japan): profit-making business;
machine translation, not official
**二** 外国法人 当該外国法人が法人税法第百四十一条各号に掲げる外国法人のいずれに該当するかに応じ当該各号に定める国内源泉所得（同法第百三十八条第一項第一号又は第四号に掲げるものに限る。）に係る事業（人格のない社団等にあつては、当該国内源泉所得に係る収益事業）
art-62/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-62/par-4/item-2
a foreign corporation: the business pertaining to the domestic source income (limited to that listed in Article 138, paragraph (1), item (i) or item (iv) of the Corporation Tax Act) specified in each item of Article 141 of that Act according to which of the foreign corporations listed in those items the foreign corporation falls under (for an association or foundation without juridical personality, the profit-making business pertaining to that domestic source income).
machine translation, not official
**第五項** 法人が金銭の支出の相手方の氏名等をその帳簿書類に記載しているかどうかの判定の時期その他第一項の規定の適用に関し必要な事項は、政令で定める。
art-62/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-5 · https://japanlaw.org/l/332AC0000000026/art-62/par-5
The time for determining whether a corporation has entered the name, etc. of the recipient of an expenditure of money in its books and documents and other necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
**第六項** 第一項の規定の適用がある場合における法人税法第六十七条の規定の適用については、同条第一項中「前条第一項、第二項及び第六項並びに第六十九条第十九項（外国税額の控除）（同条第二十三項において準用する場合を含む。第三項において同じ。）」とあるのは「租税特別措置法第六十二条第一項（使途秘匿金の支出がある場合の課税の特例）」と、「これら」とあるのは「同項」と、同条第三項中「前条第一項、第二項及び第六項並びに第六十九条第十九項」とあるのは「租税特別措置法第六十二条第一項」とする。
art-62/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-6 · https://japanlaw.org/l/332AC0000000026/art-62/par-6
With regard to the application of the provisions of Article 67 of the Corporation Tax Act in the case where the provisions of paragraph (1) apply, the phrase "paragraphs (1), (2), and (6) of the preceding Article, and Article 69, paragraph (19) (Foreign Tax Credit) (including as applied mutatis mutandis pursuant to paragraph (23) of that Article; the same applies in paragraph (3))" in paragraph (1) of that Article is deemed to be replaced with "Article 62, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation Where There Is Expenditure for Undisclosed Purposes)", the phrase "these" is deemed to be replaced with "that paragraph", and the phrase "paragraphs (1), (2), and (6) of the preceding Article, and Article 69, paragraph (19)" in paragraph (3) of that Article is deemed to be replaced with "Article 62, paragraph (1) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第七項** 第一項の規定の適用がある場合における法人税法第二編第一章（第二節を除く。）及び第三編第二章（第二節を除く。）の規定の適用については、次に定めるところによる。
art-62/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-7 · https://japanlaw.org/l/332AC0000000026/art-62/par-7
With regard to the application of the provisions of Part II, Chapter I (excluding Section 2) and Part III, Chapter II (excluding Section 2) of the Corporation Tax Act in the case where the provisions of paragraph (1) apply, the following provisions apply:
machine translation, not official
**一** 法人税法第七十二条第一項第二号に掲げる金額は、同項に規定する期間（通算子法人にあつては、同条第五項第一号に規定する期間）を一事業年度とみなして同条第一項第一号に掲げる所得の金額につき同法第二編第一章第二節（第六十七条、第六十八条第三項及び第七十条を除く。）の規定及び第一項の規定（次号から第四号までにおいて「特別税額加算規定」という。）を適用するものとした場合に計算される法人税の額とする。
art-62/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-7/item-1
the amount listed in Article 72, paragraph (1), item (ii) of the Corporation Tax Act is the amount of corporation tax that would be calculated if the period prescribed in that paragraph (for a group tax sharing subsidiary corporation, the period prescribed in paragraph (5), item (i) of that Article) were deemed to be one business year and the provisions of Part II, Chapter I, Section 2 of that Act (excluding Article 67, Article 68, paragraph (3), and Article 70) and the provisions of paragraph (1) (referred to as the "special tax addition provisions" in the following item through item (iv)) were applied to the amount of income listed in Article 72, paragraph (1), item (i) of that Act;
machine translation, not official
**二** 法人税法第七十四条第一項第二号に掲げる金額は、同項第一号に掲げる所得の金額につき同法第二編第一章第二節の規定及び特別税額加算規定を適用して計算した法人税の額とする。
art-62/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-62/par-7/item-2
the amount listed in Article 74, paragraph (1), item (ii) of the Corporation Tax Act is the amount of corporation tax calculated by applying the provisions of Part II, Chapter I, Section 2 of that Act and the special tax addition provisions to the amount of income listed in item (i) of that paragraph;
machine translation, not official
**三** 法人税法第百四十四条の四第一項第三号若しくは第四号又は第二項第二号に掲げる金額は、同条第一項又は第二項に規定する期間を一事業年度とみなして同条第一項第一号若しくは第二号又は第二項第一号に掲げる国内源泉所得に係る所得の金額につき同法第三編第二章第二節（第百四十四条（同法第六十八条第三項の規定を準用する部分に限る。）を除く。）の規定及び特別税額加算規定を適用するものとした場合に計算される法人税の額とする。
art-62/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-62/par-7/item-3
the amount listed in Article 144-4, paragraph (1), item (iii) or item (iv) or paragraph (2), item (ii) of the Corporation Tax Act is the amount of corporation tax that would be calculated if the period prescribed in paragraph (1) or paragraph (2) of that Article were deemed to be one business year and the provisions of Part III, Chapter II, Section 2 of that Act (excluding Article 144 (limited to the part that applies mutatis mutandis the provisions of Article 68, paragraph (3) of that Act)) and the special tax addition provisions were applied to the amount of income pertaining to the domestic source income listed in paragraph (1), item (i) or item (ii) or paragraph (2), item (i) of that Article;
machine translation, not official
**四** 法人税法第百四十四条の六第一項第三号若しくは第四号又は第二項第二号に掲げる金額は、同条第一項第一号若しくは第二号又は第二項第一号に掲げる国内源泉所得に係る所得の金額につき同法第三編第二章第二節の規定及び特別税額加算規定を適用して計算した法人税の額とする。
art-62/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-62/par-7/item-4
the amount listed in Article 144-6, paragraph (1), item (iii) or item (iv) or paragraph (2), item (ii) of the Corporation Tax Act is the amount of corporation tax calculated by applying the provisions of Part III, Chapter II, Section 2 of that Act and the special tax addition provisions to the amount of income pertaining to the domestic source income listed in paragraph (1), item (i) or item (ii) or paragraph (2), item (i) of that Article.
machine translation, not official
**第八項** 前二項に定めるもののほか、第一項の規定の適用がある場合における法人税の申告又は還付に関する法人税法その他法人税に関する法令の規定及び地方法人税の申告又は還付に関する地方法人税法その他地方法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-62/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-8 · https://japanlaw.org/l/332AC0000000026/art-62/par-8
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax with regard to returns or refunds of corporation tax, and of the provisions of the Local Corporation Tax Act and other laws and regulations concerning local corporation tax with regard to returns or refunds of local corporation tax, in the case where the provisions of paragraph (1) apply, are specified by Cabinet Order.
machine translation, not official
**第九項** 第一項の規定は、法人がした金銭の支出について同項の規定の適用がある場合において、その相手方の氏名等に関して、国税通則法第七十四条の二（第一項第二号に係る部分に限る。）の規定による質問、検査又は提示若しくは提出の要求をすることを妨げるものではない。
art-62/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-9 · https://japanlaw.org/l/332AC0000000026/art-62/par-9
The provisions of paragraph (1) do not preclude, in the case where those provisions apply to an expenditure of money made by a corporation, the asking of questions, the inspection, or the request for presentation or submission under the provisions of Article 74-2 of the Act on General Rules for National Taxes (limited to the part pertaining to paragraph (1), item (ii)) with regard to the name, etc. of the recipient.
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### 第六十二条の二 〔削除 / repealed〕
art-62-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62-2 · https://japanlaw.org/l/332AC0000000026/art-62-2
**第一項** 削除
art-62-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-2/par-1
no English for this paragraph
## 第五節の二 土地の譲渡等がある場合の特別税率 — Section 5-2 Special Tax Rate for the Transfer of Land
heading: Ministry of Justice translation — Japanese Law Translation Database System
ch-3/sec-5-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-5-2 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-5-2
### 第六十二条の三（土地の譲渡等がある場合の特別税率） — (Special Tax Rate for the Transfer of Land)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-62-3 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3 · https://japanlaw.org/l/332AC0000000026/art-62-3
**第一項** 法人が土地の譲渡等をした場合には、当該法人に対して課する各事業年度の所得に対する法人税の額は、法人税法第六十六条第一項から第三項まで及び第六項、第六十九条第十九項（同条第二十三項又は第二十四項において準用する場合を含む。）並びに第百四十三条第一項及び第二項の規定、第四十二条の四第八項第六号ロ及び第七号（これらの規定を第四十二条の四の二第二項又は第四十二条の五第三項第二号において準用する場合を含む。）、第四十二条の十四第一項及び第四項、第六十二条第一項、第九項、次条第一項、第六十七条の二第一項並びに第六十八条第一項の規定その他法人税に関する法令の規定にかかわらず、これらの規定により計算した法人税の額に、当該土地の譲渡等（次条第一項の規定の適用があるものを除く。）に係る譲渡利益金額の合計額に百分の五の割合を乗じて計算した金額を加算した金額とする。
art-62-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
Where a corporation has made a transfer, etc. of land, the amount of corporation tax to be imposed on the corporation on its income for each business year is to be, notwithstanding the provisions of Article 66, paragraphs (1) to (3) and paragraph (6), Article 69, paragraph (19) (including as applied mutatis mutandis pursuant to paragraph (23) or paragraph (24) of that Article), and Article 143, paragraph (1) and paragraph (2) of the Corporation Tax Act, the provisions of Article 42-4, paragraph (8), item (vi), (b) and item (vii) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)), Article 42-14, paragraph (1) and paragraph (4), Article 62, paragraph (1) and paragraph (9), paragraph (1) of the following Article, Article 67-2, paragraph (1), and Article 68, paragraph (1), and the provisions of other corporation tax-related laws and regulations, the sum of the amount of corporation tax calculated pursuant to these provisions plus the amount obtained by multiplying the total of the amount of capital gain from the transfer, etc. of land (excluding transfer, etc. to which the provisions of paragraph (1) of the following Article applies) by the rate of five percent.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-62-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-2
In this Article, the terms listed in the following items have the meanings as specified in the respective items:
Ministry of Justice translation — Japanese Law Translation Database System
**一** 土地の譲渡等 次に掲げる行為をいう。
art-62-3/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-2/item-1
transfer, etc. of land: These mean the following acts:
Ministry of Justice translation — Japanese Law Translation Database System
**イ** 土地（国内にあるものに限る。以下この号において同じ。）又は土地の上に存する権利（以下この節において「土地等」という。）の譲渡（適格現物出資又は適格現物分配による土地等の移転を除くものとし、次に掲げる行為を含む。）
art-62-3/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-2/item-1/sub-1
transfer of land (limited to land in Japan; hereinafter the same applies in this item) or any right on land (hereinafter referred to in this Section as "land, etc.") (excluding transfer of land, etc. as a result of qualified capital contribution in kind or qualified in-kind distribution and including the following acts):
machine translation, not official
**（１）** 合併（適格合併を除く。）又は分割（適格分割を除く。）による土地等の移転
art-62-3/par-2/item-1/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-2/item-1/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-2/item-1/sub-1/sub2-1
transfer of land, etc. as a result of a merger (excluding a qualified merger) or a company split (excluding a qualified company split);
machine translation, not official
**（２）** 地上権又は賃借権の設定その他契約により他人（外国法人にあつては、法人税法第百三十八条第一項第一号に規定する本店等を含む。）に土地を長期間使用させる行為で政令で定めるもの
art-62-3/par-2/item-1/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-2/item-1/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-2/item-1/sub-1/sub2-2
the creation of a superficies right or right of lease or any other act of having another person (including, in the case of a foreign corporation, the head office, etc. prescribed in Article 138, paragraph (1), item (i) of the Corporation Tax Act) use land for a long period of time under a contract, which is specified by Cabinet Order;
machine translation, not official
**（３）** 土地等の売買又は交換の代理又は媒介に関し報酬を受ける行為その他の行為で土地等の譲渡に準ずるものとして政令で定めるもの
art-62-3/par-2/item-1/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-2/item-1/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-2/item-1/sub-1/sub2-3
an act of receiving remuneration for acting as an agent or intermediary in the sale or exchange of land, etc. and any other act specified by Cabinet Order as being equivalent to the transfer of land, etc.
machine translation, not official
**ロ** その有する資産が主として土地等である法人の発行する株式（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。以下この章において同じ。）又は出資（当該株式又は出資のうち次に掲げる出資、投資口又は受益権に該当するものを除く。）の譲渡（適格現物出資、適格現物分配又は法人税法第二条第十二号の十五の三に規定する適格株式分配による移転を除くものとし、合併（適格合併を除く。）又は分割（適格分割を除く。）による移転を含む。）で、土地等の譲渡に類するものとして政令で定めるもの
art-62-3/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-2/item-1/sub-2
transfer of shares (including units of investment prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this Chapter) or capital contributions issued by a corporation whose assets mainly consist of land, etc. (excluding the part of the shares or capital contributions falling under the category of the capital contributions, units of investment, or beneficial interests listed as follows) (such transfer is to exclude transfer as a result of qualified capital contribution in kind, qualified in-kind distribution, or qualified share distribution prescribed in Article 2, item (xii)-15-3 of the Corporation Tax Act and includes transfer as a result of a merger (excluding a qualified merger) or a company split (excluding a qualified company split)) and which is specified by Cabinet Order as being equivalent to transfer of land, etc.;
machine translation, not official
**（１）** 資産の流動化に関する法律第二条第三項に規定する特定目的会社であつて第六十七条の十四第一項第一号ロ（１）若しくは（２）に掲げるもの又は同号ロ（３）若しくは（４）に掲げるもの（同項第二号ニに規定する同族会社に該当するものを除く。）に該当するものの同法第二条第五項に規定する優先出資及び同条第六項に規定する特定出資
art-62-3/par-2/item-1/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-2/item-1/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-2/item-1/sub-2/sub2-1
preferred equity prescribed in Article 2, paragraph (5) of the Act on the Securitization of Assets and specified equity prescribed in paragraph (6) of that Article, of a special purpose company prescribed in Article 2, paragraph (3) of that Act that falls under those listed in Article 67-14, paragraph (1), item (i), (b), 1. or 2. or those listed in (b), 3. or 4. of that item (excluding one that falls under the category of a family corporation prescribed in item (ii), (d) of that paragraph);
machine translation, not official
**（２）** 投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人であつて、第六十七条の十五第一項第一号ロ（１）又は（２）に掲げるもの（同項第二号ニに規定する同族会社に該当するものを除く。）に該当するものの同法第二条第十四項に規定する投資口
art-62-3/par-2/item-1/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-2/item-1/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-2/item-1/sub-2/sub2-2
units of investment prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations of an investment corporation prescribed in Article 2, paragraph (12) of that Act that falls under those listed in Article 67-15, paragraph (1), item (i), (b), 1. or 2. (excluding one that falls under the category of a family corporation prescribed in item (ii), (d) of that paragraph);
machine translation, not official
**（３）** 法人課税信託のうち法人税法第二条第二十九号の二ホに掲げる特定目的信託であつて、第六十八条の三の二第一項第一号ロ（１）若しくは（２）に掲げるもの又は同号ロ（３）若しくは（４）に掲げるもの（同項第二号イに規定する同族会社に該当するものを除く。）に該当するものの受益権
art-62-3/par-2/item-1/sub-2/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-2/item-1/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-2/item-1/sub-2/sub2-3
beneficial interests in a special purpose trust listed in Article 2, item (xxix)-2, (e) of the Corporation Tax Act, out of trusts subject to corporate taxation, that falls under those listed in Article 68-3-2, paragraph (1), item (i), (b), 1. or 2. or those listed in (b), 3. or 4. of that item (excluding one that falls under the category of a family corporation prescribed in item (ii), (a) of that paragraph);
machine translation, not official
**（４）** 法人課税信託のうち法人税法第二条第二十九号の二ニに掲げる投資信託であつて、第六十八条の三の三第一項第一号ロに掲げる要件に該当するもの（同項第二号イに規定する同族会社に該当するものを除く。）の受益権
art-62-3/par-2/item-1/sub-2/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-2/item-1/sub-2/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-2/item-1/sub-2/sub2-4
beneficial interests in an investment trust listed in Article 2, item (xxix)-2, (d) of the Corporation Tax Act, out of trusts subject to corporate taxation, that meets the requirement listed in Article 68-3-3, paragraph (1), item (i), (b) (excluding one that falls under the category of a family corporation prescribed in item (ii), (a) of that paragraph).
machine translation, not official
**二** 譲渡利益金額 当該土地の譲渡等による収益の額として政令で定めるところにより計算した金額から当該収益に係る原価の額及び当該土地の譲渡等のために直接又は間接に要した経費の額として政令で定めるところにより計算した金額を控除した金額をいう。
art-62-3/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-2/item-2
the amount of capital gain:These mean the amount that remains after deducting, from the amount calculated as specified by Cabinet Order as the amount of proceeds from the transfer, etc. of the land, the amount calculated as specified by Cabinet Order as the amount of cost price for the proceeds and the amount of expenses directly or indirectly required for the transfer, etc. of the land.
Ministry of Justice translation — Japanese Law Translation Database System
**第三項** 第一項の規定は、土地等の譲渡（適格現物出資又は適格現物分配による土地等の移転を除くものとし、前項第一号イ（１）及び（２）に掲げる行為を含む。以下この節において同じ。）のうち、棚卸資産（その取得をした日から譲渡をした日までの間において当該法人の事業の用に供されたものとして政令で定めるものを除く。）の譲渡で政令で定めるものに該当するものについては、適用しない。
art-62-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-3
The provisions of paragraph (1) do not apply to a transfer of inventory assets (excluding those specified by Cabinet Order as having been used for the corporation's business during the period from the date of the acquisition thereof to the date of the transfer thereof) which falls under the category specified by a Cabinet Order, from among transfers of land, etc. (excluding a transfer of land, etc. as a result of qualified capital contribution in kind or qualified in-kind distribution and including acts listed in item (i), (a), 1. and 2. of the preceding paragraph; hereinafter the same applies in this Section).
machine translation, not official
**第四項** 第一項の規定は、法人が、平成四年一月一日から令和十年十二月三十一日までの間に、その有する土地等（棚卸資産に該当するものを除く。以下第九項まで及び第十一項において同じ。）の譲渡をした場合において、当該土地等の譲渡が次に掲げる土地等の譲渡に該当することにつき財務省令で定めるところにより証明がされたときは、適用しない。
art-62-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4
The provisions of paragraph (1) do not apply to the case where a corporation has made transfer of its land, etc. (excluding land, etc. falling under the category of inventory assets; hereinafter the same applies through to paragraph (9) and in paragraph (11)) during the period between January 1, 1992 and December 31, 2028 and when it has been certified, as specified by Order of the Ministry of Finance, that the transfer of the land, etc. falls under the category of the following transfers of land, etc.:
machine translation, not official
**一** 国、地方公共団体その他これらに準ずる法人に対する土地等の譲渡で政令で定めるもの
art-62-3/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-1
transfer of land, etc. to the State, a local public entity, or any other corporation equivalent thereto which is specified by Cabinet Order;
Ministry of Justice translation — Japanese Law Translation Database System
**二** 独立行政法人都市再生機構、土地開発公社その他これらに準ずる法人で宅地若しくは住宅の供給又は土地の先行取得の業務を行うことを目的とするものとして政令で定めるものに対する土地等の譲渡で、当該譲渡に係る土地等が当該業務を行うために直接必要であると認められるもの（土地開発公社に対する政令で定める土地等の譲渡に該当するものを除く。）
art-62-3/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-2
transfer of land, etc. to an Urban Renaissance Agency, a Land Development Public Corporation, or any other corporation equivalent thereto which is specified by Cabinet Order as a corporation aiming to conduct business for the provision of residential land or housing or advance acquisition of land, for which the transferred land, etc. is deemed to be directly necessary for conducting the business (excluding a transfer of land, etc. to a Land Development Public Corporation which is specified by Cabinet Order);
Ministry of Justice translation — Japanese Law Translation Database System
**三** 土地開発公社に対する次に掲げる土地等の譲渡で、当該譲渡に係る土地等が独立行政法人都市再生機構が施行するそれぞれ次に定める事業の用に供されるもの
art-62-3/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-3
transfer of the following land, etc. to a Land Development Public Corporation, with the transferred land, etc. being used for the respective projects specified below that are implemented by the Urban Renaissance Agency:
machine translation, not official
**イ** 被災市街地復興特別措置法第五条第一項の規定により都市計画に定められた被災市街地復興推進地域内にある土地等 同法による被災市街地復興土地区画整理事業
art-62-3/par-4/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-3/sub-1
land, etc. located within a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan pursuant to the provisions of Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster: a land readjustment project for reconstruction of a disaster-damaged urban district under that Act;
machine translation, not official
**ロ** 被災市街地復興特別措置法第二十一条に規定する住宅被災市町村の区域内にある土地等 都市再開発法による第二種市街地再開発事業
art-62-3/par-4/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-3/sub-2
land, etc. located within the area of a housing-damaged municipality prescribed in Article 21 of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster: a type 2 urban redevelopment project under the Urban Renewal Act.
machine translation, not official
**四** 土地等の譲渡で第六十五条の二第一項に規定する収用換地等（第六十五条第一項第六号及び第七号に規定する権利変換を除く。）によるもの（前三号に掲げる譲渡又は政令で定める土地等の譲渡に該当するものを除く。）
art-62-3/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-4
transfer of land, etc. as a result of nontaxable exchanges of properties, etc. prescribed in Article 65-2, paragraph (1) (excluding rights conversion prescribed in Article 65, paragraph (1), item (vi) and item (vii)) (excluding that which falls under the category of a transfer listed in the preceding three items or any other transfer of land, etc. specified by Cabinet Order);
machine translation, not official
**五** 都市再開発法による第一種市街地再開発事業の施行者に対する土地等の譲渡で、当該譲渡に係る土地等が当該事業の用に供されるもの（前各号に掲げる譲渡又は政令で定める土地等の譲渡に該当するものを除く。）
art-62-3/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-5
transfer of land, etc. to the project implementer of a type 1 urban redevelopment project under the Urban Renewal Act, with the transferred land, etc. being used for the project (excluding that which falls under the category of a transfer listed in the preceding items or any other transfer of land, etc. specified by Cabinet Order);
machine translation, not official
**六** 密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業の施行者に対する土地等の譲渡で、当該譲渡に係る土地等が当該事業の用に供されるもの（第一号から第四号までに掲げる譲渡又は政令で定める土地等の譲渡に該当するものを除く。）
art-62-3/par-4/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-6
transfer of land, etc. to the project implementer of a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts, with the transferred land, etc. being used for the project (excluding that which falls under the category of a transfer listed in items (i) through (iv) or any other transfer of land, etc. specified by Cabinet Order);
machine translation, not official
**七** 都市再生特別措置法第二十五条に規定する認定計画に係る同条に規定する都市再生事業（当該認定計画に定められた建築物（その建築面積が財務省令で定める面積以上であるものに限る。）の建築がされること、その事業の施行される土地の区域の面積が一ヘクタール以上であることその他の政令で定める要件を満たすものに限る。）の同法第二十三条に規定する認定事業者（当該認定計画に定めるところにより当該認定事業者と当該区域内の土地等の取得に関する協定を締結した独立行政法人都市再生機構を含む。）に対する土地等の譲渡で、当該譲渡に係る土地等が当該都市再生事業の用に供されるもの（第二号から前号までに掲げる譲渡に該当するものを除く。）
art-62-3/par-4/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-7
transfer of land, etc. to a certified business operator as prescribed in Article 23 of the Act on Special Measures Concerning Urban Reconstruction for an urban reconstruction project as prescribed in Article 25 of the Act under a certified plan as prescribed in the Article (limited to an urban reconstruction project that meets the requirements that the buildings specified in the certified plan (limited to buildings whose building area is larger than specified by Order of the Ministry of Finance) are constructed and that the area of the district where the project is to be carried out is one hectare or larger, as well as any other requirements specified by Cabinet Order) (such certified business operator includes the Urban Renaissance Agency that has concluded the agreement concerning the acquisition of land, etc. within the district with the certified business operator, as specified in the certified plan), with the transferred land, etc. being used for the urban reconstruction project (excluding that which falls under the category of a transfer listed in item (ii) through the preceding item);
Ministry of Justice translation — Japanese Law Translation Database System
**八** 国家戦略特別区域法第十一条第一項に規定する認定区域計画に定められている同法第二条第二項に規定する特定事業又は当該特定事業の実施に伴い必要となる施設を整備する事業（これらの事業のうち、産業の国際競争力の強化又は国際的な経済活動の拠点の形成に特に資するものとして財務省令で定めるものに限る。）を行う者に対する土地等の譲渡で、当該譲渡に係る土地等がこれらの事業の用に供されるもの（第二号から前号までに掲げる譲渡に該当するものを除く。）
art-62-3/par-4/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-8 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-8
transfer of land, etc. to a person who carries out a specified project prescribed in Article 2, paragraph (2) of the National Strategic Special Zones Act that is set forth in a certified zone plan prescribed in Article 11, paragraph (1) of that Act, or a project to develop facilities that become necessary in connection with the implementation of that specified project (limited to those projects specified by Order of the Ministry of Finance as particularly contributing to the strengthening of the international competitiveness of industry or to the formation of bases for international economic activities), with the transferred land, etc. being used for those projects (excluding that which falls under the category of a transfer listed in item (ii) through the preceding item);
machine translation, not official
**九** 所有者不明土地の利用の円滑化等に関する特別措置法第十三条第一項の規定により行われた裁定（同法第十条第一項第一号に掲げる権利に係るものに限るものとし、同法第十八条の規定により失効したものを除く。以下この号において「裁定」という。）に係る同法第十条第二項の裁定申請書（以下この号において「裁定申請書」という。）に記載された同項第二号の事業を行う当該裁定申請書に記載された同項第一号の事業者に対する次に掲げる土地等の譲渡（当該裁定後に行われるものに限る。）で、当該譲渡に係る土地等が当該事業の用に供されるもの（第一号から第三号まで又は第五号から前号までに掲げる譲渡に該当するものを除く。）
art-62-3/par-4/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-9
transfer of the following land, etc. (limited to a transfer made after the ruling) to the business operator referred to in Article 10, paragraph (2), item (i) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner who is stated in the written application for a ruling under paragraph (2) of that Article (hereinafter referred to in this item as the "written application for a ruling") pertaining to a ruling made pursuant to the provisions of Article 13, paragraph (1) of that Act (limited to a ruling pertaining to the right listed in Article 10, paragraph (1), item (i) of that Act, and excluding a ruling that has lost its effect pursuant to the provisions of Article 18 of that Act; hereinafter referred to in this item as a "ruling"), and who carries out the project referred to in item (ii) of that paragraph that is stated in that written application for a ruling, with the transferred land, etc. being used for that project (excluding that which falls under the category of a transfer listed in items (i) through (iii) or item (v) through the preceding item):
machine translation, not official
**イ** 当該裁定申請書に記載された特定所有者不明土地（所有者不明土地の利用の円滑化等に関する特別措置法第十条第二項第五号に規定する特定所有者不明土地をいう。以下この号において同じ。）又は当該特定所有者不明土地の上に存する権利
art-62-3/par-4/item-9/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-9/sub-1
specified land with an unknown owner stated in that written application for a ruling (meaning specified land with an unknown owner prescribed in Article 10, paragraph (2), item (v) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner; hereinafter the same applies in this item) or a right existing on that specified land with an unknown owner;
machine translation, not official
**ロ** 当該裁定申請書に添付された所有者不明土地の利用の円滑化等に関する特別措置法第十条第三項第一号に掲げる事業計画書の同号ハに掲げる計画に当該事業者が取得するものとして記載がされた特定所有者不明土地以外の土地又は当該土地の上に存する権利（当該裁定申請書に記載された当該事業が当該特定所有者不明土地以外の土地をイに掲げる特定所有者不明土地と一体として使用する必要性が高い事業と認められないものとして政令で定める事業に該当する場合における当該記載がされたものを除く。）
art-62-3/par-4/item-9/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-9/sub-2
land other than specified land with an unknown owner, or a right existing on that land, that is stated, as land to be acquired by that business operator, in the plan listed in (c) of the business plan listed in Article 10, paragraph (3), item (i) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner that is attached to that written application for a ruling (excluding what is so stated in the case where the project stated in that written application for a ruling falls under a project specified by Cabinet Order as a project that is not found to have a high need to use the land other than specified land with an unknown owner together with the specified land with an unknown owner listed in (a)).
machine translation, not official
**十** マンションの再生等の円滑化に関する法律第十五条第一項若しくは第六十四条第一項若しくは第三項の請求若しくは同法第五十六条第一項の申出に基づくマンション再生事業（同法第二条第一項第十号に規定するマンション再生事業をいい、良好な居住環境の確保に資するものとして政令で定めるものに限る。以下この号において同じ。）の施行者（同法第二条第一項第十号に規定する施行者をいう。以下この号において同じ。）に対する土地等（同法第五十五条第一項第二号に規定する隣接施行敷地権（以下この号において「隣接施行敷地権」という。）に係るもの及び同項第三号に規定する施行底地権に係るものを除く。）の譲渡又は同法第二条第一項第十一号に規定する建替前マンション若しくは滅失したマンション（同項第一号に規定するマンションをいう。以下この号及び次号において同じ。）で同項第十三号に規定する再建敷地の上に存していたものが政令で定める建築物に該当し、かつ、同項第十四号に規定する再生後マンションの延べ面積が当該建替前マンション若しくは当該滅失したマンションの延べ面積以上であるマンション再生事業の施行者に対する土地等（隣接施行敷地権に係るものに限る。）の譲渡で、これらの譲渡に係る土地等がこれらのマンション再生事業の用に供されるもの（第七号から前号までに掲げる譲渡に該当するものを除く。）
art-62-3/par-4/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-10 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-10
transfer of land, etc. (excluding that pertaining to a right to an adjacent project site prescribed in Article 55, paragraph (1), item (ii) of the Act on Facilitation of the Regeneration, etc. of Condominiums (hereinafter referred to in this item as a "right to an adjacent project site") and that pertaining to a right to the underlying land of a project prescribed in item (iii) of that paragraph) to the project implementer (meaning the project implementer prescribed in Article 2, paragraph (1), item (x) of that Act; hereinafter the same applies in this item) of a condominium regeneration project (meaning a condominium regeneration project prescribed in Article 2, paragraph (1), item (x) of that Act, limited to one specified by Cabinet Order as contributing to securing a good living environment; hereinafter the same applies in this item) based on a demand under Article 15, paragraph (1) or Article 64, paragraph (1) or paragraph (3) of that Act or an offer under Article 56, paragraph (1) of that Act, or transfer of land, etc. (limited to that pertaining to a right to an adjacent project site) to the project implementer of a condominium regeneration project in which the pre-reconstruction condominium prescribed in Article 2, paragraph (1), item (xi) of that Act or the lost condominium (meaning a condominium prescribed in item (i) of that paragraph; hereinafter the same applies in this item and the following item) that stood on the reconstruction site prescribed in item (xiii) of that paragraph falls under a building specified by Cabinet Order, and the total floor area of the post-regeneration condominium prescribed in item (xiv) of that paragraph is the total floor area of that pre-reconstruction condominium or that lost condominium or more, with the land, etc. pertaining to these transfers being used for those condominium regeneration projects (excluding that which falls under the category of a transfer listed in item (vii) through the preceding item);
machine translation, not official
**十一** マンションの再生等の円滑化に関する法律第百二十一条第一項の請求に基づく同法第四条第二項第六号に規定するマンション等売却事業（当該マンション等売却事業に係る同法第百七条に規定する認定除却等計画その他財務省令で定める計画に、マンションを除却した後の土地又は同法第二条第一項第二十三号に規定する売却敷地に新たに建築されるマンション（良好な居住環境を備えたものとして政令で定めるものに限る。）に関する事項、これらの土地において整備される道路、公園、広場その他の公共の用に供する施設に関する事項その他の財務省令で定める事項の記載があるものに限る。以下この号において同じ。）を実施する者に対する土地等の譲渡又は当該マンション等売却事業に係る同法第百四十一条第一項の認可を受けた同項に規定する分配金取得計画（同法第百四十五条において準用する同項の規定により当該分配金取得計画の変更に係る認可を受けた場合には、その変更後のもの）に基づく当該マンション等売却事業を実施する者に対する土地等の譲渡で、これらの譲渡に係る土地等がこれらのマンション等売却事業の用に供されるもの
art-62-3/par-4/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-11 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-11
transfer of land, etc. to a person who implements a condominium, etc. sale project prescribed in Article 4, paragraph (2), item (vi) of the Act on Facilitation of the Regeneration, etc. of Condominiums based on a demand under Article 121, paragraph (1) of that Act (limited to a project for which the certified removal, etc. plan prescribed in Article 107 of that Act or any other plan specified by Order of the Ministry of Finance pertaining to that condominium, etc. sale project contains matters concerning a condominium (limited to one specified by Cabinet Order as having a good living environment) to be newly built on the land after the removal of the condominium or on the site for sale prescribed in Article 2, paragraph (1), item (xxiii) of that Act, matters concerning roads, parks, open spaces and other facilities for public use to be developed on that land, and other matters specified by Order of the Ministry of Finance; hereinafter the same applies in this item), or transfer of land, etc. to a person who implements that condominium, etc. sale project based on the distribution money acquisition plan prescribed in Article 141, paragraph (1) of that Act that has obtained the approval under that paragraph in connection with that condominium, etc. sale project (where approval for a change to that distribution money acquisition plan has been obtained pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 145 of that Act, the plan after the change), with the land, etc. pertaining to these transfers being used for those condominium, etc. sale projects;
machine translation, not official
**十二** 建築面積が政令で定める面積以上である建築物の建築をする事業（当該事業の施行される土地の区域の面積が五百平方メートル以上であることその他の政令で定める要件を満たすものに限る。）を行う者に対する都市計画法第四条第二項に規定する都市計画区域のうち政令で定める区域内にある土地等の譲渡で、当該譲渡に係る土地等が当該事業の用に供されるもの（第七号から第十号まで又は次号から第十六号までに掲げる譲渡に該当するものを除く。）
art-62-3/par-4/item-12 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-12 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-12
transfer of land, etc., which is located in an area specified by Cabinet Order within a city planning area as prescribed in Article 4, paragraph (2) of the City Planning Act, to a person who carries out a project to construct a building whose building area is the area specified by Cabinet Order or more (limited to a project that meets the requirement that the area of the district where the project is to be carried out is 500 square meters or more, as well as any other requirements specified by Cabinet Order), with the transferred land, etc. being used for the project (excluding that which falls under the category of a transfer listed in items (vii) through (x) or the following item through item (xvi));
machine translation, not official
**十三** 都市計画法第二十九条第一項の許可（同法第四条第二項に規定する都市計画区域のうち政令で定める区域内において行われる同条第十二項に規定する開発行為に係るものに限る。以下この号において「開発許可」という。）を受けて住宅建設の用に供される一団の宅地（次に掲げる要件を満たすものに限る。）の造成を行う個人（同法第四十四条又は第四十五条に規定する開発許可に基づく地位の承継があつた場合には、当該承継に係る被承継人である個人又は当該地位の承継をした個人。第七項において同じ。）又は法人（同法第四十四条又は第四十五条に規定する開発許可に基づく地位の承継があつた場合には、当該承継に係る被承継人である法人又は当該地位の承継をした法人。第七項において同じ。）に対する土地等の譲渡で、当該譲渡に係る土地等が当該一団の宅地の用に供されるもの（第七号から第九号までに掲げる譲渡に該当するものを除く。）
art-62-3/par-4/item-13 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-13 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-13
transfer of land, etc. to an individual or a corporation that is to carry out the development of a unit of residential land for use in residential construction (limited to that which meets the following requirements) after obtaining permission under Article 29, paragraph (1) of the City Planning Act (limited to permission pertaining to development activities prescribed in Article 4, paragraph (12) of that Act that are carried out within an area specified by Cabinet Order within a city planning area prescribed in paragraph (2) of that Article; hereinafter referred to in this item as a "development permit") (in the case where there has been a succession to the status based on a development permit prescribed in Article 44 or Article 45 of that Act, such individual is to be the individual who was the transferor in the succession or the individual who has succeeded to the status; the same applies in paragraph (7)) (in the case where there has been a succession to the status based on a development permit prescribed in Article 44 or Article 45 of that Act, such corporation is to be the corporation that was the transferor in the succession or the corporation that has succeeded to the status; the same applies in paragraph (7)), with the transferred land, etc. being used for the unit of residential land (excluding that which falls under the category of a transfer listed in items (vii) through (ix)):
machine translation, not official
**イ** 当該一団の宅地の面積が千平方メートル（開発許可を要する面積が千平方メートル未満である区域内の当該一団の宅地の面積にあつては、政令で定める面積）以上のものであること。
art-62-3/par-4/item-13/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-13/sub-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-13/sub-1
that the area of the unit of residential land is 1000 square meters or more (for the area of a unit of residential land within an area where the area that requires a development permit is less than 1000 square meters, the area specified by Cabinet Order or more); and
machine translation, not official
**ロ** 当該一団の宅地の造成が当該開発許可の内容に適合して行われると認められるものであること。
art-62-3/par-4/item-13/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-13/sub-2 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-13/sub-2
that the development of the unit of residential land is deemed to be carried out in conformity with the details of the development permit.
machine translation, not official
**十四** その宅地の造成につき都市計画法第二十九条第一項の許可を要しない場合において住宅建設の用に供される一団の宅地（次に掲げる要件を満たすものに限る。）の造成を行う個人（当該造成を行う個人の死亡により当該造成に関する事業を承継した当該個人の相続人又は包括受遺者が当該造成を行う場合には、その死亡した個人又は当該相続人若しくは包括受遺者。第七項において同じ。）又は法人（当該造成を行う法人の合併による消滅により当該造成に関する事業を引き継いだ当該合併に係る合併法人が当該造成を行う場合には当該合併により消滅した法人又は当該合併法人とし、当該造成を行う法人の分割により当該造成に関する事業を引き継いだ当該分割に係る分割承継法人が当該造成を行う場合には当該分割をした法人又は当該分割承継法人とする。第七項において同じ。）に対する土地等の譲渡で、当該譲渡に係る土地等が当該一団の宅地の用に供されるもの（第七号から第九号までに掲げる譲渡又は政令で定める土地等の譲渡に該当するものを除く。）
art-62-3/par-4/item-14 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-14 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-14
in cases where permission under Article 29, paragraph (1) of the City Planning Act is not required for development of a unit of residential land, the transfer of land, etc. to an individual or a corporation that is to carry out the development of the unit of residential land for use in residential construction (limited to that which meets the following requirements) (in the case where an heir or universal legatee has succeeded to the project for the development due to the death of the individual who was carrying out the development, and where the heir or universal legatee then carries out the development, such individual is to be the deceased individual who was to carry out the development or the heir or universal legatee; the same applies in paragraph (7)) (in the case where the corporation carrying out the development has extinguished as a result of a merger and a merging corporation that was involved in the merger has succeeded to the project for the development and carries out the development, such corporation is to be the extinguished corporation that was to carry out the development or the merging corporation; and in the case where the corporation carrying out the development has been split off and the successor corporation in the company split that was involved in the company split has succeeded to the project for the development and carries out the development, such corporation is to be the split-off corporation that was to carry out the development or the successor corporation in the company split; the same applies in paragraph (7)), with the transferred land, etc. being used for the unit of residential land (excluding that which falls under the category of a transfer listed in items (vii) through (ix) or a transfer of land, etc. specified by Cabinet Order):
machine translation, not official
**イ** 当該一団の宅地の面積が千平方メートル（政令で定める区域内の当該一団の宅地の面積にあつては、政令で定める面積）以上のものであること。
art-62-3/par-4/item-14/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-14/sub-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-14/sub-1
that the area of the unit of residential land is 1000 square meters or more (for the area of a unit of residential land within an area specified by Cabinet Order, the area specified by Cabinet Order or more);
machine translation, not official
**ロ** 都市計画法第四条第二項に規定する都市計画区域内において造成されるものであること。
art-62-3/par-4/item-14/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-14/sub-2 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-14/sub-2
that the development is carried out within a city planning area as prescribed in Article 4, paragraph (2) of the City Planning Act; and
machine translation, not official
**ハ** 当該一団の宅地の造成が、住宅建設の用に供される優良な宅地の供給に寄与するものであることについて政令で定めるところにより都道府県知事の認定を受けて行われ、かつ、当該認定の内容に適合して行われると認められるものであること。
art-62-3/par-4/item-14/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-14/sub-3 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-14/sub-3
that the development of the unit of residential land is carried out by obtaining authorization from the prefectural governor, as specified by Cabinet Order, as a project contributing to supplying good residential land to be used for constructing houses, and is deemed to be carried out in conformity with the details of the authorization.
machine translation, not official
**十五** 一団の住宅又は中高層の耐火共同住宅（それぞれ次に掲げる要件を満たすものに限る。）の建設を行う個人（当該建設を行う個人の死亡により当該建設に関する事業を承継した当該個人の相続人又は包括受遺者が当該建設を行う場合には、その死亡した個人又は当該相続人若しくは包括受遺者。次号及び第七項において同じ。）又は法人（当該建設を行う法人の合併による消滅により当該建設に関する事業を引き継いだ当該合併に係る合併法人が当該建設を行う場合には当該合併により消滅した法人又は当該合併法人とし、当該建設を行う法人の分割により当該建設に関する事業を引き継いだ当該分割に係る分割承継法人が当該建設を行う場合には当該分割をした法人又は当該分割承継法人とする。同号及び同項において同じ。）に対する土地等の譲渡で、当該譲渡に係る土地等が当該一団の住宅又は中高層の耐火共同住宅の用に供されるもの（第七号から第十号まで又は前二号に掲げる譲渡に該当するものを除く。）
art-62-3/par-4/item-15 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-15 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-15
transfer of land, etc. to an individual or a corporation that is to construct a group of houses or mid-to-high-rise fire-proof apartment houses (each limited to that which meets the following requirements) (in the case where an heir or universal legatee has succeeded to the project for the construction due to the death of the individual carrying out the development, and where the heir or universal legatee then carries out the construction, such individual is to be the deceased individual who was to carry out the construction or the heir or universal legatee; the same applies in the following item and paragraph (7)) (in the case where the corporation carrying out the construction has extinguished as a result of a merger and the merging corporation that was involved in the merger has succeeded to the project for the construction and carries out the construction, such corporation is to be the extinguished corporation that was to carry out the construction or the merging corporation; and in the case where the corporation carrying out the construction has been split off and the successor corporation in the company split that was involved in the company split has succeeded to the project for the construction and carries out the construction, such corporation is to be the split-off corporation that was to carry out the construction or the successor corporation in the company split; the same applies in that item and that paragraph), with the transferred land, etc. being used for constructing the group of houses or mid-to-high-rise fire-proof apartment houses (excluding that which falls under the category of a transfer listed in items (vii) through (x) or the preceding two items):
machine translation, not official
**イ** 一団の住宅にあつては、その建設される住宅の戸数が二十五戸以上のものであること。
art-62-3/par-4/item-15/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-15/sub-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-15/sub-1
that a group of houses satisfy the requirement that the number of houses to be constructed is 25 or more;
Ministry of Justice translation — Japanese Law Translation Database System
**ロ** 中高層の耐火共同住宅にあつては、住居の用途に供する独立部分（建物の区分所有等に関する法律第二条第一項に規定する建物の部分に相当するものをいう。）が十五以上のものであること又は当該中高層の耐火共同住宅の床面積が千平方メートル以上のものであることその他政令で定める要件を満たすものであること。
art-62-3/par-4/item-15/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-15/sub-2 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-15/sub-2
that mid-to-high-rise fire-proof housing, satisfies the requirement that independent units to be used as residences (meaning the units equivalent to those of a building as prescribed in Article 2, paragraph (1) of the Act on Unit Ownership, etc. of Building) are 15 or more or that the floor area of the mid-to-high-rise fire-proof housing is 1000 square meters or larger, as well as any other requirements as specified by Cabinet Order;
Ministry of Justice translation — Japanese Law Translation Database System
**ハ** 前号ロに規定する都市計画区域内において建設されるものであること。
art-62-3/par-4/item-15/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-15/sub-3 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-15/sub-3
that these are constructed within a city planning area prescribed in (b) of the preceding item; and
machine translation, not official
**ニ** 当該一団の住宅又は中高層の耐火共同住宅の建設が優良な住宅の供給に寄与するものであることについて政令で定めるところにより都道府県知事（当該中高層の耐火共同住宅でその用に供される土地の面積が千平方メートル未満のものにあつては、市町村長）の認定を受けたものであること。
art-62-3/par-4/item-15/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-15/sub-4 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-15/sub-4
that the construction of the group of houses or mid-to-high-rise fire-proof apartment houses is carried out by obtaining authorization from the prefectural governor, as specified by Cabinet Order, as a project contributing to supplying good houses (for mid-to-high-rise fire-proof apartment houses with a land area of less than 1000 square meters, by obtaining such authorization from the mayor of the municipality).
machine translation, not official
**十六** 住宅又は中高層の耐火共同住宅（それぞれ次に掲げる要件を満たすものに限る。）の建設を行う個人又は法人に対する土地等（土地区画整理法による土地区画整理事業の同法第二条第四項に規定する施行地区内の土地等で同法第九十八条第一項の規定による仮換地の指定（仮に使用又は収益をすることができる権利の目的となるべき土地又はその部分の指定を含む。以下この号において同じ。）がされたものに限る。）の譲渡のうち、その譲渡が当該指定の効力発生の日（同法第九十九条第二項の規定により使用又は収益を開始することができる日が定められている場合には、その日）から三年を経過する日の属する年の十二月三十一日までの間に行われるもので、当該譲渡をした土地等につき仮換地の指定がされた土地等が当該住宅又は中高層の耐火共同住宅の用に供されるもの（第七号から第十号まで又は前三号に掲げる譲渡に該当するものを除く。）
art-62-3/par-4/item-16 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-16 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-16
transfer of land, etc. (limited to land, etc. within a district for a land readjustment project as prescribed in Article 2, paragraph (4) of the Land Readjustment Act carried out under the Act, for which provisional substitute land has been designated under Article 98, paragraph (1) of the Act (including the case where the land or the part thereof subject to the right to provisionally use or to receive proceeds therefrom has been designed; hereinafter the same applies in this item)) to an individual or a corporation that constructs a house or mid-to-high-rise fire-proof apartment house (each limited to that which meets the following requirements), which is made not later than December 31 of the year that includes the day on which three years have elapsed from the day on which the designation has become effective (in the case where the day on which the individual or the corporation may start using or receiving proceeds from the right is determined pursuant to the provisions of Article 99, paragraph (2) of the Act, from that day), with the land, etc. designated as provisional substitute land for the transferred land, etc. being used for constructing the house or mid-to-high-rise fire-proof apartment house (excluding that which falls under the category of a transfer listed in items (vii) through (x) or the preceding three items):
machine translation, not official
**イ** 住宅にあつては、その建設される住宅の床面積及びその住宅の用に供される土地等の面積が政令で定める要件を満たすものであること。
art-62-3/par-4/item-16/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-16/sub-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-16/sub-1
that the house satisfies the requirements specified by Cabinet Order concerning the floor area of the house to be constructed and the area of the land, etc. to be used for the house;
machine translation, not official
**ロ** 中高層の耐火共同住宅にあつては、前号ロに規定する政令で定める要件を満たすものであること。
art-62-3/par-4/item-16/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-16/sub-2 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-16/sub-2
that a mid-to-high-rise fire-proof apartment house satisfies the requirements specified by Cabinet Order as prescribed in (b) of the preceding item; and
machine translation, not official
**ハ** 住宅又は中高層の耐火共同住宅が建築基準法その他住宅の建築に関する法令に適合するものであると認められること。
art-62-3/par-4/item-16/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-16/sub-3 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-16/sub-3
that a house or mid-to-high-rise fire-proof housing is deemed to be in conformity with the Building Standards Act and other housing-related laws and regulations.
Ministry of Justice translation — Japanese Law Translation Database System
**第五項** 前項の規定は、法人が、平成四年一月一日から令和十年十二月三十一日までの間に、その有する土地等の譲渡をした場合において、当該土地等の譲渡が確定優良住宅地等予定地のための譲渡（その譲渡の日から同日以後二年を経過する日の属する年の十二月三十一日までの期間（住宅建設の用に供される宅地の造成に要する期間が通常二年を超えることその他の政令で定めるやむを得ない事情がある場合には、その譲渡の日から政令で定める日までの期間。第七項において「予定期間」という。）内に前項第十三号から第十六号までに掲げる土地等の譲渡に該当することが確実であると認められることにつき財務省令で定めるところにより証明がされたものをいう。）に該当するときについて準用する。この場合において、同項中「次に掲げる土地等の譲渡に該当することにつき財務省令で定めるところにより証明がされた」とあるのは、「次項に規定する確定優良住宅地等予定地のための譲渡に該当する」と読み替えるものとする。
art-62-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-5
The provisions of the preceding paragraph apply mutatis mutandis in the case where a corporation has made transfer of its land, etc. during the period from January 1, 1992 to December 31, 2028 and when the transfer of the land, etc. falls under the category of a transfer for a determined site for constructing a superior residential area, etc. (meaning transfer that has been certified, as specified by Order of the Ministry of Finance, as highly likely to fall under the category of a transfer of land, etc. listed in items (xiii) through (xvi) of the preceding paragraph during the period from the date of the transfer up to December 31 of the year that includes the day on which two years have elapsed after that date (in the case where the period required for developing residential land to be used for constructing houses generally exceeds two years or there are any other unavoidable reason specified by Cabinet Order, during the period from the date of the transfer up to the date specified by Cabinet Order; referred to in paragraph (7) as the "scheduled period")). In this case, the term "when it has been certified, as specified by Order of the Ministry of Finance, that the transfer of the land, etc. falls under the category of the following transfers of land, etc." in that paragraph is deemed to be replaced with "when the transfer of land, etc. falls under the category of a transfer for a determined site for constructing a superior residential area, etc. prescribed in the following paragraph."
machine translation, not official
**第六項** 第四項（前項において準用する場合を含む。以下この項及び第十項において同じ。）の場合において、第六十五条の四第一項第三号に掲げる場合に該当することとなつた法人の有する土地等につき当該法人が同項の規定の適用を受けるときは、当該土地等の譲渡は、第四項の規定に該当する土地等の譲渡に該当しないものとみなす。
art-62-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-6
In the case referred to in paragraph (4) (including the case where it is applied mutatis mutandis pursuant to the preceding paragraph; hereinafter the same applies in this paragraph and paragraph (10)), when a corporation is subject to the provisions of Article 65-4, paragraph (1) with regard to its land, etc. that has come to fall under the case listed in item (iii) of the paragraph, the transfer of the land, etc. is deemed not to fall under the category of a transfer of land, etc. falling under the provisions of paragraph (4).
machine translation, not official
**第七項** 第五項の規定の適用を受けた譲渡に係る土地等の買取りをした第四項第十三号若しくは第十四号の造成又は同項第十五号若しくは第十六号の建設を行う個人又は法人は、当該譲渡の全部又は一部が予定期間内に同項第十三号から第十六号までに掲げる土地等の譲渡に該当することとなつた場合には、当該適用に係る土地等の譲渡をした法人に対し、遅滞なく、その該当することとなつた当該土地等の譲渡についてその該当することとなつたことを証する財務省令で定める書類を交付しなければならない。
art-62-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-7
An individual or a corporation carrying out the development set forth in paragraph (4), item (xiii) or item (xiv) or the construction set forth in item (xv) or item (xvi) of the paragraph, that has purchased land, etc. pertaining to the transfer to which the provisions of paragraph (5) apply, when the transfer in whole or in part has come to fall under the category of a transfer of land, etc. listed in items (xiii) through (xvi) of the paragraph during the scheduled period, must deliver the document specified by Order of the Ministry of Finance that certifies that the transfer of the land, etc. has come to fall under such category, without delay to the corporation that transferred the land, etc. to which the provisions apply.
machine translation, not official
**第八項** 第五項の規定の適用を受けた土地等の譲渡の全部又は一部が、特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、第五項に規定する予定期間内に第四項第十三号から第十六号までに掲げる土地等の譲渡に該当することが困難となつた場合で政令で定める場合において、当該予定期間の初日から当該予定期間の末日後二年以内の日で政令で定める日までの間に当該譲渡の全部又は一部が同項第十三号から第十六号までに掲げる土地等の譲渡に該当することとなることが確実であると認められることにつき財務省令で定めるところにより証明がされたときは、第五項、前項及び次項の規定の適用については、これらの規定に規定する予定期間は、当該初日から当該政令で定める日までの期間とする。
art-62-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-8
Where it has become difficult for all or part of a transfer of land, etc. to which the provisions of paragraph (5) were applied to fall under a transfer of land, etc. listed in paragraph (4), items (xiii) through (xvi) within the scheduled period prescribed in paragraph (5), due to unavoidable circumstances arising from an emergency disaster designated as a specified emergency disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, in a case specified by Cabinet Order, if it has been certified, as specified by Order of the Ministry of Finance, that all or part of the transfer is found certain to come to fall under a transfer of land, etc. listed in items (xiii) through (xvi) of that paragraph during the period from the first day of the scheduled period until the date specified by Cabinet Order that falls within two years after the last day of the scheduled period, then with regard to the application of the provisions of paragraph (5), the preceding paragraph, and the following paragraph, the scheduled period prescribed in those provisions is the period from that first day until that date specified by Cabinet Order.
machine translation, not official
**第九項** 第五項の規定の適用を受けた土地等の譲渡（当該法人が合併法人である場合には、当該合併に係る被合併法人が同項の規定の適用を受けた土地等の譲渡を含む。）の全部又は一部が同項に規定する予定期間の末日において第四項第十三号から第十六号までに掲げる土地等の譲渡に該当しない場合には、当該法人に対して課する同日を含む事業年度の所得に対する法人税の額は、法人税法第六十六条第一項から第三項まで及び第六項、第六十九条第十九項（同条第二十三項又は第二十四項において準用する場合を含む。）並びに第百四十三条第一項及び第二項の規定、第四十二条の四第八項第六号ロ及び第七号（これらの規定を第四十二条の四の二第二項又は第四十二条の五第三項第二号において準用する場合を含む。）、第四十二条の十四第一項及び第四項、第六十二条第一項、第一項、次条第一項、第六十七条の二第一項並びに第六十八条第一項の規定その他法人税に関する法令の規定にかかわらず、これらの規定により計算した法人税の額に、当該土地等の譲渡に係る譲渡利益金額の合計額に百分の五の割合を乗じて計算した金額として政令で定める金額を加算した金額とする。
art-62-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
Where the transfer of land, etc. in whole or in part to which the provisions of paragraph (5) apply (in the case where the corporation is a merging corporation, including transfers of land, etc. in which a merged corporation involved in the merger is subject to the provisions of that paragraph) does not fall under the category of a transfer of land, etc. listed in paragraph (4), items (xiii) through (xvi) as of the last day of the scheduled period prescribed in paragraph (5), the amount of corporation tax to be imposed on the corporation on income for the business year containing the day is to be, notwithstanding the provisions of Article 66, paragraphs (1) through (3) and paragraph (6), Article 69, paragraph (19) (including as applied mutatis mutandis pursuant to paragraph (23) or paragraph (24) of that Article), and Article 143, paragraph (1) and paragraph (2) of the Corporation Tax Act, the provisions of Article 42-4, paragraph (8), item (vi), (b) and item (vii) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)), Article 42-14, paragraph (1) and paragraph (4), Article 62, paragraph (1), paragraph (1) of this Article, paragraph (1) of the following Article, Article 67-2, paragraph (1), and Article 68, paragraph (1), and the provisions of other corporation tax-related laws and regulations, the sum of the amount of corporation tax calculated pursuant to these provisions plus the amount specified by Cabinet Order as the amount obtained by multiplying the total of the amount of capital gain from the transfer of land, etc. by the rate of five percent.
machine translation, not official
**第十項** 法人が土地等の譲渡（第三項及び第四項の規定に該当する土地等の譲渡を除く。）をした場合（第六十四条の二第四項の規定により同項に規定する合併法人等が当該土地等の譲渡をしたその適格合併等（同項に規定する適格合併等をいう。）に係る被合併法人、分割法人又は現物出資法人から同項に規定する特別勘定の金額の引継ぎを受けた場合その他の政令で定める場合を含む。）における第一項の規定の適用については、当該土地等の譲渡につき法人税法第五十条の規定又は第六十四条から第六十五条の五の二まで若しくは第六十五条の七から第六十六条までの規定により損金の額に算入された金額（第六十五条の六の規定により損金の額に算入されなかつた金額がある場合には、当該金額を控除した金額。以下この項において「損金算入額」という。）があるときは、当該損金算入額に相当する金額を当該事業年度の譲渡利益金額から控除するものとし、当該土地等の譲渡につき第六十四条の二第九項から第十二項まで（これらの規定を第六十五条第三項において準用する場合を含む。）、第六十五条の七第四項（第六十五条の八第十四項において準用する場合を含む。）、第六十五条の七第十二項（第六十五条の八第十五項において準用する場合を含む。）又は第六十五条の八第九項から第十二項までの規定により益金の額に算入された金額があるときは、当該金額に相当する金額を当該事業年度の譲渡利益金額に加算するものとする。
art-62-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-10
With regard to the application of the provisions of paragraph (1) in the case where a corporation has made a transfer of land, etc. (excluding a transfer of land, etc. falling under the provisions of paragraph (3) and paragraph (4)) (including the case where a merging corporation, etc. as prescribed in Article 64-2, paragraph (4) has succeeded to the amount of the special account prescribed in that paragraph, from a merged corporation, splitting corporation, or corporation making a capital contribution in kind involved in the qualified merger, etc. (meaning a qualified merger, etc. prescribed in that paragraph), which made the transfer of land, etc., pursuant to that paragraph, or other cases specified by Cabinet Order), when there is any amount that has been included in deductible expenses, with regard to the transfer of land, etc., pursuant to the provisions of Article 50 of the Corporation Tax Act or the provisions of Articles 64 through 65-5-2 or Articles 65-7 through 66 (in the case where there is any amount that has been excluded from deductible expenses pursuant to the provisions of Article 65-6, the amount that remains after deducting the excluded amount; hereinafter referred to in this paragraph as the "amount included in deductible expenses"), the amount equivalent to the amount included in deductible expenses is to be deducted from the amount of capital gain for the business year; and when there is any amount that has been included in gross profits, with regard to the transfer of land, etc., pursuant to the provisions of Article 64-2, paragraphs (9) through (12) (including the case where these provisions are applied mutatis mutandis pursuant to Article 65, paragraph (3)), Article 65-7, paragraph (4) (including the case where it is applied mutatis mutandis pursuant to Article 65-8, paragraph (14)), Article 65-7, paragraph (12) (including the case where it is applied mutatis mutandis pursuant to Article 65-8, paragraph (15)), or Article 65-8, paragraphs (9) through (12), the amount equivalent to the included amount is to be added to the amount of capital gain for the business year.
machine translation, not official
**第十一項** 第五項の規定は、確定申告書等に当該土地等の譲渡が同項に規定する確定優良住宅地等予定地のための譲渡に該当するものであることを証する財務省令で定める書類及び当該土地等の譲渡に係る譲渡利益金額として政令で定める金額その他の財務省令で定める事項を記載した書類の添付がある場合に限り、適用する。
art-62-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-11
The provisions of paragraph (5) apply only in the case where the tax return, etc. has attached thereto the document specified by Order of the Ministry of Finance that certifies that the transfer of land, etc. falls under the category of a transfer for a determined site for constructing a superior residential area, etc. as prescribed in that paragraph and a document stating the amount specified by Cabinet Order as the amount of capital gain from the transfer of land, etc., and any other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第十二項** 第一項又は第九項の規定の適用がある場合における法人税法第六十七条の規定の適用については、同条第一項中「前条第一項、第二項及び第六項並びに第六十九条第十九項（外国税額の控除）（同条第二十三項において準用する場合を含む。第三項において同じ。）」とあるのは「租税特別措置法第六十二条の三第一項及び第九項（土地の譲渡等がある場合の特別税率）」と、同条第三項中「前条第一項、第二項及び第六項並びに第六十九条第十九項」とあるのは「租税特別措置法第六十二条の三第一項及び第九項」とする。
art-62-3/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-12
With regard to the application of the provisions of Article 67 of the Corporation Tax Act in the case where the provisions of paragraph (1) or paragraph (9) apply, the term "paragraphs (1), (2), and (6) of the preceding Article, and Article 69, paragraph (19) (Foreign Tax Credit) (including as applied mutatis mutandis pursuant to paragraph (23) of that Article; the same applies in paragraph (3))" in paragraph (1) of the Article is deemed to be replaced with "Article 62-3, paragraphs (1) and (9) (Special Tax Rate for the Transfer of Land) of the Act on Special Measures Concerning Taxation", and the term "paragraphs (1), (2), and (6) of the preceding Article, and Article 69, paragraph (19)" in paragraph (3) of the Article is deemed to be replaced with "Article 62-3, paragraphs (1) and (9) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第十三項** 第六十二条第七項の規定は、第一項又は第九項の規定の適用がある場合について準用する。この場合において、同条第七項第一号中「及び第一項」とあるのは、「並びに第六十二条の三第一項及び第九項」と読み替えるものとする。
art-62-3/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-13
The provisions of Article 62, paragraph (7) apply mutatis mutandis where the provisions of paragraph (1) or paragraph (9) apply. In this case, the phrase "and the provisions of paragraph (1)" in Article 62, paragraph (7), item (i) is deemed to be replaced with "and the provisions of Article 62-3, paragraphs (1) and (9)".
machine translation, not official
**第十四項** 前三項に定めるもののほか、法人税の申告又は還付に関する法人税法その他法人税に関する法令の規定及び地方法人税の申告又は還付に関する地方法人税法その他地方法人税に関する法令の規定の適用に関する事項その他第一項又は第五項若しくは第九項の規定の適用に関し必要な事項は、政令で定める。
art-62-3/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-14
Beyond what is provided for in the preceding three paragraphs, matters concerning the application of the provisions of the Corporation Tax Act and other laws and regulations related to the corporation tax, to filing of returns or refunds of corporation tax, and of the provisions of the Local Corporation Tax Act and other laws and regulations related to the local corporation tax, to filing of returns or refunds of local corporation tax, and other necessary matters concerning the application of the provisions of paragraph (1), paragraph (5) or paragraph (9) are specified by Cabinet Order.
machine translation, not official
**第十五項** 第一項の規定は、法人が平成十年一月一日から令和十一年三月三十一日までの間にした土地の譲渡等については、適用しない。
art-62-3/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-15
The provisions of paragraph (1) do not apply to a transfer, etc. of land that a corporation has made during the period from January 1, 1998 through March 31, 2029.
machine translation, not official
### 第六十三条（短期所有に係る土地の譲渡等がある場合の特別税率） — Special Tax Rate for the Transfer, etc. of Land Held for a Short Term
caption: machine translation, not official
art-63 · https://japanlaw.org/en/special-taxation-measures-act/art-63 · https://japanlaw.org/l/332AC0000000026/art-63
**第一項** 法人が短期所有に係る土地の譲渡等をした場合には、当該法人に対して課する各事業年度の所得に対する法人税の額は、法人税法第六十六条第一項から第三項まで及び第六項、第六十九条第十九項（同条第二十三項又は第二十四項において準用する場合を含む。）並びに第百四十三条第一項及び第二項の規定、第四十二条の四第八項第六号ロ及び第七号（これらの規定を第四十二条の四の二第二項又は第四十二条の五第三項第二号において準用する場合を含む。）、第四十二条の十四第一項及び第四項、第六十二条第一項、前条第一項及び第九項、第六十七条の二第一項並びに第六十八条第一項の規定その他法人税に関する法令の規定にかかわらず、これらの規定により計算した法人税の額に、当該短期所有に係る土地の譲渡等に係る譲渡利益金額の合計額に百分の十の割合を乗じて計算した金額を加算した金額とする。
art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
Where a corporation has made a transfer, etc. of land held for a short term, the amount of corporation tax to be imposed on the corporation on its income for each business year is to be, notwithstanding the provisions of Article 66, paragraphs (1) through (3) and paragraph (6), Article 69, paragraph (19) (including as applied mutatis mutandis pursuant to paragraph (23) or paragraph (24) of that Article), and Article 143, paragraph (1) and paragraph (2) of the Corporation Tax Act, the provisions of Article 42-4, paragraph (8), item (vi), (b) and item (vii) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)), Article 42-14, paragraph (1) and paragraph (4), Article 62, paragraph (1), paragraph (1) and paragraph (9) of the preceding Article, Article 67-2, paragraph (1), and Article 68, paragraph (1), and the provisions of other corporation tax-related laws and regulations, the sum of the amount of corporation tax calculated pursuant to these provisions plus the amount obtained by multiplying the total of the amount of capital gain from the transfer, etc. of land held for a short term by the rate of 10 percent.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-63/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-2 · https://japanlaw.org/l/332AC0000000026/art-63/par-2
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
machine translation, not official
**一** 短期所有に係る土地の譲渡等 前条第二項第一号に規定する土地の譲渡等のうち、当該法人がその取得をした日から引き続き所有していた土地等（他の者（当該法人が外国法人である場合の法人税法第百三十八条第一項第一号に規定する本店等を含む。）から取得をしたものに限る。）で所有期間（その取得をした日の翌日から当該土地等の譲渡をした日の属する年の一月一日までの所有期間とする。）が五年以下であるもの（当該土地等の譲渡をした日の属する年において取得をしたものを含む。）の譲渡その他これに準ずるものとして政令で定める行為をいう。
art-63/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-2/item-1
transfer, etc. of land held for a short term: These mean, out of the transfer, etc. of land prescribed in paragraph (2), item (i) of the preceding Article, the transfer of land, etc. that the corporation has continuously owned since the date of its acquisition (limited to land, etc. acquired from another person (including, where the corporation is a foreign corporation, the head office, etc. prescribed in Article 138, paragraph (1), item (i) of the Corporation Tax Act)) whose holding period (the holding period is to be the period from the day following the date of its acquisition to January 1 of the year that includes the date of the transfer of that land, etc.) is five years or less (including land, etc. acquired in the year that includes the date of the transfer of that land, etc.), or any other act specified by Cabinet Order as being equivalent thereto;
machine translation, not official
**二** 譲渡利益金額 当該短期所有に係る土地の譲渡等による収益の額として政令で定めるところにより計算した金額から当該収益に係る原価の額及び当該短期所有に係る土地の譲渡等のために直接又は間接に要した経費の額として政令で定めるところにより計算した金額を控除した金額をいう。
art-63/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-63/par-2/item-2
the amount of capital gain: These mean the amount that remains after deducting, from the amount calculated as specified by Cabinet Order as the amount of proceeds from the transfer, etc. of land held for a short term, the amount calculated as specified by Cabinet Order as the amount of cost price for the proceeds and the amount of expenses directly or indirectly required for the transfer, etc. of land held for a short term.
machine translation, not official
**第三項** 第一項の規定は、短期所有に係る土地の譲渡等のうち、土地等の譲渡で次に掲げるものに該当することにつき財務省令で定めるところにより証明がされたものについては、適用しない。
art-63/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3 · https://japanlaw.org/l/332AC0000000026/art-63/par-3
The provisions of paragraph (1) do not apply to a transfer of land, etc., out of transfers, etc. of land held for a short term, for which it has been certified, as specified by Order of the Ministry of Finance, that it falls under the category of any of the following:
machine translation, not official
**一** 国、地方公共団体その他これらに準ずる法人に対する土地等の譲渡で政令で定めるもの（第十号に掲げる譲渡に該当するものを除く。）
art-63/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-1
transfer of land, etc. to the State, a local government, or any other corporation equivalent thereto, which is specified by Cabinet Order (excluding that which falls under the category of a transfer listed in item (x));
machine translation, not official
**二** 独立行政法人都市再生機構、土地開発公社その他これらに準ずる法人で宅地若しくは住宅の供給又は土地の先行取得の業務を行うことを目的とするものとして政令で定めるものに対する土地等の譲渡で、当該譲渡に係る土地等が当該業務を行うために直接必要であると認められるもの（政令で定める法人に対する土地等の譲渡で当該譲渡に係る土地等の面積が千平方メートル以上である場合には、第四号イに掲げる要件に該当する譲渡に限るものとし、土地開発公社に対する土地等の譲渡である場合には、政令で定める土地等の譲渡を除く。）
art-63/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-2
transfer of land, etc. to an Urban Renaissance Agency, a Land Development Public Corporation, or any other corporation equivalent thereto which is specified by Cabinet Order as a corporation aiming to conduct business for the provision of residential land or housing or advance acquisition of land, for which the transferred land, etc. is deemed to be directly necessary for conducting the business (in the case of a transfer of land, etc. to a corporation specified by Cabinet Order where the area of the transferred land, etc. is 1,000 square meters or more, limited to a transfer that meets the requirement listed in item (iv), (a), and, in the case of a transfer of land, etc. to a Land Development Public Corporation, excluding a transfer of land, etc. specified by Cabinet Order);
machine translation, not official
**三** 土地等の譲渡で第六十五条の二第一項に規定する収用換地等（第六十五条第一項第六号及び第七号に規定する権利変換を除く。）によるもの（当該収用換地等のうち政令で定めるものによる土地等の譲渡で当該譲渡に係る土地等の面積が千平方メートル以上である場合には、次号イに掲げる要件に該当する譲渡に限るものとし、前二号に掲げる譲渡に該当するものを除く。）
art-63/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-3
transfer of land, etc. as a result of nontaxable exchanges of properties, etc. prescribed in Article 65-2, paragraph (1) (excluding rights conversion prescribed in Article 65, paragraph (1), item (vi) and item (vii)) (in the case of a transfer of land, etc. as a result of those nontaxable exchanges of properties, etc. that are specified by Cabinet Order where the area of the transferred land, etc. is 1,000 square meters or more, limited to a transfer that meets the requirement listed in (a) of the following item, and excluding that which falls under the category of a transfer listed in the preceding two items);
machine translation, not official
**四** 都市計画法第二十九条第一項の許可（同法第四条第二項に規定する都市計画区域内において行われる同条第十二項に規定する開発行為に係るものに限る。以下この項において「開発許可」という。）を受けた法人（開発許可に基づく地位を承継した法人を含む。）が造成した一団の宅地（その面積が千平方メートル以上のものに限る。）の全部又は一部の当該法人による譲渡で、次に掲げる要件（当該譲渡が政令で定める譲渡に該当する場合には、イ及びロに掲げる要件）に該当するもの
art-63/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-4
transfer by a corporation that has obtained the permission referred to in Article 29, paragraph (1) of the City Planning Act (limited to a permission pertaining to a development activity prescribed in Article 4, paragraph (12) of that Act carried out within a city planning area prescribed in paragraph (2) of that Article; hereinafter referred to in this paragraph as a "development permit") (including a corporation that has succeeded to the status based on a development permit) of all or part of a unit of residential land (limited to land with an area of 1,000 square meters or more) developed by that corporation, that meets the following requirements (where the transfer falls under a transfer specified by Cabinet Order, the requirements listed in (a) and (b)):
machine translation, not official
**イ** 当該譲渡に係る対価の額が当該譲渡に係る適正な対価の額として政令で定める金額以下であること。
art-63/par-3/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-4/sub-1
that the amount of consideration for the transfer is the amount specified by Cabinet Order as the appropriate amount of consideration for the transfer or less;
machine translation, not official
**ロ** 当該譲渡に係る宅地の造成が当該開発許可の内容に適合していること。
art-63/par-3/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-4/sub-2
that the development of the residential land pertaining to the transfer conforms to the details of that development permit;
machine translation, not official
**ハ** 当該譲渡が公募の方法により行われたものであること。
art-63/par-3/item-4/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-4/sub-3
that the transfer has been made by the method of public offering.
machine translation, not official
**五** その宅地の造成につき開発許可を要しない場合において法人が造成した一団の宅地（その面積が千平方メートル以上のものに限る。）の全部又は一部の当該法人による譲渡で、次に掲げる要件（当該譲渡が政令で定める譲渡に該当する場合には、イ及び前号イに掲げる要件）に該当するもの
art-63/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-5
transfer by a corporation of all or part of a unit of residential land (limited to land with an area of 1,000 square meters or more) developed by the corporation in a case where a development permit is not required for the development of that residential land, that meets the following requirements (where the transfer falls under a transfer specified by Cabinet Order, the requirements listed in (a) and in (a) of the preceding item):
machine translation, not official
**イ** 当該譲渡に係る宅地の造成が優良な宅地の供給に寄与するものであることについて政令で定めるところにより都道府県知事の認定を受けて行われ、かつ、その造成が当該認定の内容に適合していること。
art-63/par-3/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-5/sub-1
that the development of the residential land pertaining to the transfer has been carried out with the certification of the prefectural governor, given as specified by Cabinet Order, that it contributes to the provision of good-quality residential land, and that the development conforms to the details of that certification;
machine translation, not official
**ロ** 当該譲渡が前号イ及びハに掲げる要件に該当するものであること。
art-63/par-3/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-5/sub-2
that the transfer meets the requirements listed in (a) and (c) of the preceding item.
machine translation, not official
**六** 法人が自己の計算により新築した住宅又は政令で定める請負の方法により新築した住宅（その新築が優良な住宅の供給に寄与するものであることについて政令で定めるところにより都道府県知事の認定を受けたものに限る。）の敷地の用に供された一団の宅地（その面積が千平方メートル以上のものに限る。）の全部又は一部の当該法人による譲渡で、第四号イ及びハに掲げる要件に該当するもの（前二号に掲げる譲渡に該当するものを除く。）
art-63/par-3/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-6
transfer by a corporation of all or part of a unit of residential land (limited to land with an area of 1,000 square meters or more) used as the site of a house newly built by the corporation on its own account or a house newly built by a method of contracting specified by Cabinet Order (limited to a house whose new construction has been certified by the prefectural governor, as specified by Cabinet Order, as contributing to the provision of good-quality housing), that meets the requirements listed in item (iv), (a) and (c) (excluding that which falls under the category of a transfer listed in the preceding two items);
machine translation, not official
**七** 次に掲げる一団の宅地（その面積が千平方メートル未満のものに限る。）の全部又は一部の当該法人による譲渡で、当該譲渡に係る対価の額が当該譲渡に係る適正な対価の額として政令で定める金額以下であるもの
art-63/par-3/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-7
transfer by that corporation of all or part of any of the following units of residential land (limited to land with an area of less than 1,000 square meters), for which the amount of consideration for the transfer is the amount specified by Cabinet Order as the appropriate amount of consideration for the transfer or less:
machine translation, not official
**イ** 当該法人が造成した一団の宅地でその造成が優良な宅地の供給に寄与するものであることについて政令で定めるところにより市町村長又は特別区の区長（その造成が開発許可を受けたものである場合には、当該許可をした者）の認定を受けたもの
art-63/par-3/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-7/sub-1
a unit of residential land developed by that corporation whose development has been certified by the mayor of the municipality or the head of the special ward (where the development has received a development permit, the person who granted that permit), as specified by Cabinet Order, as contributing to the provision of good-quality residential land;
machine translation, not official
**ロ** 一団の宅地で、当該法人が自己の計算により新築した住宅又は政令で定める請負の方法により新築した住宅（その新築が優良な住宅の供給に寄与するものであることについて政令で定めるところにより市町村長又は特別区の区長の認定を受けたものに限る。）の敷地の用に供されたもの（イに掲げる宅地に該当するものを除く。）
art-63/par-3/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-7/sub-2
a unit of residential land used as the site of a house newly built by that corporation on its own account or a house newly built by a method of contracting specified by Cabinet Order (limited to a house whose new construction has been certified by the mayor of the municipality or the head of the special ward, as specified by Cabinet Order, as contributing to the provision of good-quality housing) (excluding land that falls under the residential land listed in (a)).
machine translation, not official
**八** 宅地建物取引業法第二条第三号に規定する宅地建物取引業者である法人の行う土地等（住宅の敷地の用に供されているもので政令で定めるものに限る。）の譲渡でその取得後政令で定める期間内に行われるもののうち土地等の売買の代理又は媒介に関し報酬を受ける行為に類するものとして政令で定めるもの
art-63/par-3/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-8 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-8
out of transfers of land, etc. (limited to land, etc. used as the site of a house which is specified by Cabinet Order) made by a corporation that is a real estate broker prescribed in Article 2, item (iii) of the Real Estate Brokerage Act within the period specified by Cabinet Order after the acquisition, those specified by Cabinet Order as being similar to an act of receiving remuneration for acting as an agent or intermediary in the sale of land, etc.;
machine translation, not official
**九** 不動産特定共同事業法（平成六年法律第七十七号）第二条第五項に規定する不動産特定共同事業者である法人の行う土地等の譲渡（同条第三項に規定する不動産特定共同事業契約に係る事業参加者から取得した土地等の譲渡で政令で定めるものに限る。）
art-63/par-3/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-9 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-9
transfer of land, etc. made by a corporation that is a specified joint real estate venture operator prescribed in Article 2, paragraph (5) of the Act on Specified Joint Real Estate Ventures (Act No. 77 of 1994) (limited to a transfer of land, etc. acquired from a business participant under a real estate specified joint enterprise contract prescribed in paragraph (3) of that Article, which is specified by Cabinet Order);
machine translation, not official
**十** 土地等の贈与による譲渡で法人税法第三十七条第三項各号に規定する寄附金に係る寄附に該当するもの
art-63/par-3/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-10 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-10
transfer of land, etc. by gift that constitutes a donation pertaining to the donations prescribed in the items of Article 37, paragraph (3) of the Corporation Tax Act.
machine translation, not official
**第四項** 前条第十項の規定は、法人が短期所有に係る土地の譲渡等に該当する土地等の譲渡（前項の規定に該当する土地等の譲渡を除く。）をした場合において、第一項の規定を適用するときについて準用する。この場合において、同条第十項中「若しくは第六十五条の七から第六十六条まで」とあるのは「、第六十五条の十若しくは第六十六条」と、「、第六十五条の七第四項（第六十五条の八第十四項において準用する場合を含む。）、第六十五条の七第十二項（第六十五条の八第十五項において準用する場合を含む。）又は第六十五条の八第九項から第十二項までの規定」とあるのは「の規定」と読み替えるものとする。
art-63/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-4 · https://japanlaw.org/l/332AC0000000026/art-63/par-4
The provisions of paragraph (10) of the preceding Article apply mutatis mutandis where a corporation has made a transfer of land, etc. that falls under a transfer, etc. of land held for a short term (excluding a transfer of land, etc. falling under the provisions of the preceding paragraph) and the provisions of paragraph (1) are applied. In this case, the phrase "or Articles 65-7 through 66" in paragraph (10) of that Article is deemed to be replaced with ", Article 65-10, or Article 66", and the phrase "Article 64-2, paragraphs (9) through (12) (including the case where these provisions are applied mutatis mutandis pursuant to Article 65, paragraph (3)), Article 65-7, paragraph (4) (including the case where it is applied mutatis mutandis pursuant to Article 65-8, paragraph (14)), Article 65-7, paragraph (12) (including the case where it is applied mutatis mutandis pursuant to Article 65-8, paragraph (15)), or Article 65-8, paragraphs (9) through (12)" is deemed to be replaced with "Article 64-2, paragraphs (9) through (12) (including the case where these provisions are applied mutatis mutandis pursuant to Article 65, paragraph (3))".
machine translation, not official
**第五項** 第一項の規定の適用がある場合における法人税法第六十七条の規定の適用については、同条第一項中「前条第一項、第二項及び第六項並びに第六十九条第十九項（外国税額の控除）（同条第二十三項において準用する場合を含む。第三項において同じ。）」とあるのは「租税特別措置法第六十三条第一項（短期所有に係る土地の譲渡等がある場合の特別税率）」と、「これら」とあるのは「同項」と、同条第三項中「前条第一項、第二項及び第六項並びに第六十九条第十九項」とあるのは「租税特別措置法第六十三条第一項」とする。
art-63/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-5 · https://japanlaw.org/l/332AC0000000026/art-63/par-5
With regard to the application of the provisions of Article 67 of the Corporation Tax Act in the case where the provisions of paragraph (1) apply, the phrase "paragraphs (1), (2), and (6) of the preceding Article, and Article 69, paragraph (19) (Foreign Tax Credit) (including as applied mutatis mutandis pursuant to paragraph (23) of that Article; the same applies in paragraph (3))" in paragraph (1) of that Article is deemed to be replaced with "Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Tax Rate for the Transfer, etc. of Land Held for a Short Term)", the phrase "these" is deemed to be replaced with "that paragraph", and the phrase "paragraphs (1), (2), and (6) of the preceding Article, and Article 69, paragraph (19)" in paragraph (3) of that Article is deemed to be replaced with "Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第六項** 第六十二条第七項の規定は、第一項の規定の適用がある場合について準用する。この場合において、同条第七項第一号中「第一項の」とあるのは、「第六十三条第一項の」と読み替えるものとする。
art-63/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-6 · https://japanlaw.org/l/332AC0000000026/art-63/par-6
The provisions of Article 62, paragraph (7) apply mutatis mutandis where the provisions of paragraph (1) apply. In this case, the phrase "the provisions of paragraph (1)" in Article 62, paragraph (7), item (i) is deemed to be replaced with "the provisions of Article 63, paragraph (1)".
machine translation, not official
**第七項** 第二項から前項までに定めるもののほか、第三項第四号ハの公募の方法に関する事項その他第一項の規定の適用に関し必要な事項は、政令で定める。
art-63/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-7 · https://japanlaw.org/l/332AC0000000026/art-63/par-7
Beyond what is provided for in paragraph (2) through the preceding paragraph, matters concerning the method of public offering referred to in paragraph (3), item (iv), (c) and other necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
**第八項** 第一項の規定は、法人が平成十年一月一日から令和十一年三月三十一日までの間にした短期所有に係る土地の譲渡等については、適用しない。
art-63/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-63/par-8 · https://japanlaw.org/l/332AC0000000026/art-63/par-8
The provisions of paragraph (1) do not apply to a transfer, etc. of land held for a short term made by a corporation during the period from January 1, 1998 to March 31, 2029.
machine translation, not official
## 第六節 資産の譲渡の場合の課税の特例 — Section 6 Special Provisions on Taxation in the Case of Transfer of Assets
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ch-3/sec-6 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-6 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-6
## 第一款 収用等の場合の課税の特例 — Subsection 1 Special Provisions on Taxation in the Case of Expropriation, etc.
heading: machine translation, not official
ch-3/sec-6/subsec-1 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-6/subsec-1 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-6/subsec-1
### 第六十四条（収用等に伴い代替資産を取得した場合の課税の特例） — Special Provisions on Taxation in the Case of Acquisition of Substitute Assets Due to Expropriation, etc.
caption: machine translation, not official
art-64 · https://japanlaw.org/en/special-taxation-measures-act/art-64 · https://japanlaw.org/l/332AC0000000026/art-64
**第一項** 法人（清算中の法人を除く。以下この条、次条、第六十五条第三項及び第五項並びに第六十五条の二において同じ。）の有する資産（棚卸資産を除く。以下この条、次条、第六十五条第三項及び第六十五条の二において同じ。）で次の各号に規定するものが当該各号に掲げる場合に該当することとなつた場合（第六十五条第一項の規定に該当する場合を除く。）において、当該法人が当該各号に規定する補償金、対価又は清算金の額（当該資産の譲渡（消滅及び価値の減少を含む。以下この款において同じ。）に要した経費がある場合には、当該補償金、対価又は清算金の額のうちから支出したものとして政令で定める金額を控除した金額。以下この条及び次条において同じ。）の全部又は一部に相当する金額をもつて当該各号に規定する収用、買取り、換地処分、権利変換、買収又は消滅（以下この款において「収用等」という。）のあつた日を含む事業年度において当該収用等により譲渡した資産と同種の資産その他のこれに代わるべき資産として政令で定めるもの（以下第六十五条までにおいて「代替資産」という。）の取得（所有権移転外リース取引による取得を除き、製作及び建設を含む。以下第六十五条までにおいて同じ。）をし、当該代替資産につき、その取得価額（その額が当該補償金、対価又は清算金の額（既に取得をした代替資産のその取得に係る部分の金額として政令で定める金額を除く。）を超える場合には、その超える金額を控除した金額。第三項及び次条第九項において同じ。）に、補償金、対価若しくは清算金の額から当該譲渡した資産の譲渡直前の帳簿価額を控除した残額の当該補償金、対価若しくは清算金の額に対する割合（第三項及び次条において「差益割合」という。）を乗じて計算した金額（以下この条において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその帳簿価額を減額することに代えてその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法を含む。）により経理したときは、その減額し、又は経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-1
Where assets (excluding inventory assets; hereinafter the same applies in this Article, the following Article, Article 65, paragraph (3), and Article 65-2) held by a corporation (excluding a corporation in liquidation; hereinafter the same applies in this Article, the following Article, Article 65, paragraphs (3) and (5), and Article 65-2) prescribed in the following items have come to fall under the cases listed in those items (excluding the case that falls under the provisions of Article 65, paragraph (1)), if the corporation, in the business year that includes the date of the expropriation, purchase, replotting disposition, rights conversion, acquisition or extinction prescribed in those items (hereinafter referred to as "expropriation, etc." in this Subsection), acquires (excluding acquisition through a lease transaction without transfer of ownership and including manufacture and construction; hereinafter the same applies up to Article 65), with an amount equivalent to all or part of the amount of the compensation, consideration or settlement money prescribed in those items (where there are expenses required for the transfer (including extinction and decrease in value; hereinafter the same applies in this Subsection) of the assets, the amount after deducting the amount specified by Cabinet Order as having been paid out of the amount of the compensation, consideration or settlement money; hereinafter the same applies in this Article and the following Article), assets specified by Cabinet Order as assets of the same type as the assets transferred through the expropriation, etc. or other assets that are to replace them (hereinafter referred to as "substitute assets" up to Article 65), and, for those substitute assets, reduces their book value through accounting as an expense or loss within the limit of the amount calculated by multiplying their acquisition cost (where that amount exceeds the amount of the compensation, consideration or settlement money (excluding the amount specified by Cabinet Order as the amount of the part pertaining to the acquisition of substitute assets already acquired), the amount obtained by deducting the excess; the same applies in paragraph (3) and paragraph (9) of the following Article) by the ratio of the remaining amount obtained by deducting the book value of the transferred assets immediately before the transfer from the amount of the compensation, consideration or settlement money to the amount of the compensation, consideration or settlement money (referred to as the "gain ratio" in paragraph (3) and the following Article) (hereinafter referred to as the "reduction entry limit" in this Article), or, instead of reducing their book value, accounts for an amount not exceeding the reduction entry limit by the method of setting it aside as a reserve in the finalized settlement of accounts for that business year (including the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount equivalent to the amount so reduced or accounted for is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**一** 資産が土地収用法等（第三十三条第一項第一号に規定する土地収用法等をいう。以下この条及び第六十五条において同じ。）の規定に基づいて収用され、補償金を取得する場合（政令で定める場合に該当する場合を除く。）
art-64/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-1
where assets are expropriated pursuant to the provisions of the Expropriation of Land Act, etc. (meaning the Expropriation of Land Act, etc. prescribed in Article 33, paragraph (1), item (i); hereinafter the same applies in this Article and Article 65), and compensation is acquired (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**二** 資産について買取りの申出を拒むときは土地収用法等の規定に基づいて収用されることとなる場合において、当該資産が買い取られ、対価を取得するとき（政令で定める場合に該当する場合を除く。）。
art-64/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-2
where, in the case where assets would be expropriated pursuant to the provisions of the Expropriation of Land Act, etc. if an offer to purchase them were refused, the assets are purchased and consideration is acquired (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**三** 土地又は土地の上に存する権利（以下この款において「土地等」という。）につき土地区画整理法による土地区画整理事業、大都市地域における住宅及び住宅地の供給の促進に関する特別措置法（以下第六十五条の四までにおいて「大都市地域住宅等供給促進法」という。）による住宅街区整備事業、新都市基盤整備法による土地整理又は土地改良法による土地改良事業が施行された場合において、当該土地等に係る換地処分により土地区画整理法第九十四条（大都市地域住宅等供給促進法第八十二条第一項及び新都市基盤整備法第三十七条において準用する場合を含む。）の規定による清算金（土地区画整理法第九十条（同項及び新都市基盤整備法第三十六条において準用する場合を含む。）の規定により換地又は当該権利の目的となるべき宅地若しくはその部分を定められなかつたこと及び大都市地域住宅等供給促進法第七十四条第四項又は第九十条第一項の規定により大都市地域住宅等供給促進法第七十四条第四項に規定する施設住宅の一部等又は大都市地域住宅等供給促進法第九十条第二項に規定する施設住宅若しくは施設住宅敷地に関する権利を定められなかつたことにより支払われるものを除く。）又は土地改良法第五十四条の二第四項（同法第八十九条の二第十項、第九十六条及び第九十六条の四第一項において準用する場合を含む。）に規定する清算金（同法第五十三条の二の二第一項（同法第八十九条の二第三項、第九十六条及び第九十六条の四第一項において準用する場合を含む。）の規定により地積を特に減じて換地若しくは当該権利の目的となるべき土地若しくはその部分を定めたこと又は換地若しくは当該権利の目的となるべき土地若しくはその部分を定められなかつたことにより支払われるものを除く。）を取得するとき（政令で定める場合に該当する場合を除く。）。
art-64/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3
where a land readjustment project under the Land Readjustment Act, a residential block improvement project under the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (hereinafter referred to as the "Urban Housing Supply Promotion Act" up to Article 65-4), land consolidation under the Act on Development of Infrastructures for New Cities, or a land improvement project under the Land Improvement Act has been implemented with regard to land or a right existing on land (hereinafter referred to as "land, etc." in this Subsection), and settlement money under the provisions of Article 94 of the Land Readjustment Act (including as applied mutatis mutandis pursuant to Article 82, paragraph (1) of the Urban Housing Supply Promotion Act and Article 37 of the Act on Development of Infrastructures for New Cities) (excluding settlement money paid because replotted land, or residential land or a part thereof that is to be the subject of the right, was not designated pursuant to the provisions of Article 90 of the Land Readjustment Act (including as applied mutatis mutandis pursuant to Article 82, paragraph (1) of the Urban Housing Supply Promotion Act and Article 36 of the Act on Development of Infrastructures for New Cities), and settlement money paid because a part, etc. of the facility housing prescribed in Article 74, paragraph (4) of the Urban Housing Supply Promotion Act, or rights concerning the facility housing or the site of the facility housing prescribed in Article 90, paragraph (2) of the Urban Housing Supply Promotion Act, were not designated pursuant to the provisions of Article 74, paragraph (4) or Article 90, paragraph (1) of the Urban Housing Supply Promotion Act) or settlement money prescribed in Article 54-2, paragraph (4) of the Land Improvement Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (10), Article 96, and Article 96-4, paragraph (1) of that Act) (excluding settlement money paid because replotted land, or land or a part thereof that is to be the subject of the right, was designated with its area especially reduced, or because replotted land, or land or a part thereof that is to be the subject of the right, was not designated, pursuant to the provisions of Article 53-2-2, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (3), Article 96, and Article 96-4, paragraph (1) of that Act)) is acquired through a replotting disposition pertaining to the land, etc. (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**三の二** 資産につき都市再開発法による第一種市街地再開発事業が施行された場合において、当該資産に係る権利変換により同法第九十一条の規定による補償金（同法第七十九条第三項の規定により施設建築物の一部等若しくは施設建築物の一部についての借家権が与えられないように定められたこと又は同法第百十一条の規定により読み替えられた同項の規定により建築施設の部分若しくは施設建築物の一部についての借家権が与えられないように定められたことにより支払われるもの及びやむを得ない事情により同法第七十一条第一項又は第三項の申出をしたと認められる場合として政令で定める場合における当該申出に基づき支払われるものに限る。）を取得するとき（政令で定める場合に該当する場合を除く。）。
art-64/par-1/item-3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-1/item-3-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-2
where a type 1 urban redevelopment project under the Urban Renewal Act has been implemented with regard to assets, and compensation under the provisions of Article 91 of that Act (limited to compensation paid because it was determined, pursuant to the provisions of Article 79, paragraph (3) of that Act, that a part, etc. of a facility building or a building lease right for a part of a facility building would not be granted, or because it was determined, pursuant to the provisions of that paragraph as applied with the deemed replacement of terms pursuant to Article 111 of that Act, that a portion of a building facility or a building lease right for a part of a facility building would not be granted, and compensation paid based on an offer under Article 71, paragraph (1) or paragraph (3) of that Act in a case specified by Cabinet Order as a case where the offer is found to have been made due to unavoidable circumstances) is acquired through a rights conversion pertaining to the assets (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**三の三** 資産につき密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業が施行された場合において、当該資産に係る権利変換により同法第二百二十六条の規定による補償金（同法第二百十二条第三項の規定により防災施設建築物の一部等若しくは防災施設建築物の一部についての借家権が与えられないように定められたこと又は政令で定める規定により防災建築施設の部分若しくは防災施設建築物の一部についての借家権が与えられないように定められたことにより支払われるもの及びやむを得ない事情により同法第二百三条第一項又は第三項の申出をしたと認められる場合として政令で定める場合における当該申出に基づき支払われるものに限る。）を取得するとき（政令で定める場合に該当する場合を除く。）。
art-64/par-1/item-3-3 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-1/item-3-3 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-3
where a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts has been implemented with regard to assets, and compensation under the provisions of Article 226 of that Act (limited to compensation paid because it was determined, pursuant to the provisions of Article 212, paragraph (3) of that Act, that a part, etc. of a disaster prevention facility building or a building lease right for a part of a disaster prevention facility building would not be granted, or because it was determined, pursuant to provisions specified by Cabinet Order, that a portion of a disaster prevention building facility or a building lease right for a part of a disaster prevention facility building would not be granted, and compensation paid based on an offer under Article 203, paragraph (1) or paragraph (3) of that Act in a case specified by Cabinet Order as a case where the offer is found to have been made due to unavoidable circumstances) is acquired through a rights conversion pertaining to the assets (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**三の四** 土地等が都市計画法第五十二条の四第一項（同法第五十七条の五及び密集市街地における防災街区の整備の促進に関する法律第二百八十五条において準用する場合を含む。）又は都市計画法第五十六条第一項の規定に基づいて買い取られ、対価を取得する場合（第六十五条の三第一項第二号及び第二号の二に掲げる場合に該当する場合を除く。）
art-64/par-1/item-3-4 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-1/item-3-4 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-4
where land, etc. is purchased pursuant to the provisions of Article 52-4, paragraph (1) of the City Planning Act (including as applied mutatis mutandis pursuant to Article 57-5 of that Act and Article 285 of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts) or Article 56, paragraph (1) of the City Planning Act, and consideration is acquired (excluding cases that fall under the cases listed in Article 65-3, paragraph (1), item (ii) and item (ii)-2);
machine translation, not official
**三の五** 土地区画整理法による土地区画整理事業で同法第百九条第一項に規定する減価補償金（次号において「減価補償金」という。）を交付すべきこととなるものが施行される場合において、公共施設の用地に充てるべきものとして当該事業の施行区域（同法第二条第八項に規定する施行区域をいう。同号において同じ。）内の土地等が買い取られ、対価を取得するとき。
art-64/par-1/item-3-5 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-1/item-3-5 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-5
where a land readjustment project under the Land Readjustment Act for which compensation for decrease in value prescribed in Article 109, paragraph (1) of that Act (referred to as "compensation for decrease in value" in the following item) is to be granted is implemented, and land, etc. within the project area of that project (meaning the project area prescribed in Article 2, paragraph (8) of that Act; the same applies in that item) is purchased as land to be appropriated for the site of public facilities, and consideration is acquired;
machine translation, not official
**三の六** 地方公共団体又は独立行政法人都市再生機構が被災市街地復興特別措置法第五条第一項の規定により都市計画に定められた被災市街地復興推進地域において施行する同法による被災市街地復興土地区画整理事業（以下この号において「被災市街地復興土地区画整理事業」という。）で減価補償金を交付すべきこととなるものの施行区域内にある土地等について、これらの者が当該被災市街地復興土地区画整理事業として行う公共施設の整備改善に関する事業の用に供するためにこれらの者（土地開発公社を含む。）に買い取られ、対価を取得する場合（前二号に掲げる場合に該当する場合を除く。）
art-64/par-1/item-3-6 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-1/item-3-6 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-6
where land, etc. located within the project area of a land readjustment project for reconstruction of a disaster-damaged urban district under the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster (hereinafter referred to as a "land readjustment project for reconstruction of a disaster-damaged urban district" in this item) that is implemented by a local government or the Urban Renaissance Agency in a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan pursuant to the provisions of Article 5, paragraph (1) of that Act and for which compensation for decrease in value is to be granted is purchased by such a person (including a Land Development Public Corporation) to be used for a project concerning the development and improvement of public facilities carried out by such a person as the land readjustment project for reconstruction of a disaster-damaged urban district, and consideration is acquired (excluding cases that fall under the cases listed in the preceding two items);
machine translation, not official
**三の七** 地方公共団体又は独立行政法人都市再生機構が被災市街地復興特別措置法第二十一条に規定する住宅被災市町村の区域において施行する都市再開発法による第二種市街地再開発事業の施行区域（都市計画法第十二条第二項の規定により第二種市街地再開発事業について都市計画に定められた施行区域をいう。）内にある土地等について、当該第二種市街地再開発事業の用に供するためにこれらの者（土地開発公社を含む。）に買い取られ、対価を取得する場合（第二号又は第六十五条第一項第一号に掲げる場合に該当する場合を除く。）
art-64/par-1/item-3-7 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-1/item-3-7 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-7
where land, etc. located within the project area (meaning the project area specified in a city plan for a type 2 urban redevelopment project pursuant to the provisions of Article 12, paragraph (2) of the City Planning Act) of a type 2 urban redevelopment project under the Urban Renewal Act that is implemented by a local government or the Urban Renaissance Agency in the area of a housing-damaged municipality prescribed in Article 21 of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster is purchased by such a person (including a Land Development Public Corporation) to be used for that type 2 urban redevelopment project, and consideration is acquired (excluding cases that fall under the cases listed in item (ii) or in Article 65, paragraph (1), item (i));
machine translation, not official
**四** 国、地方公共団体、独立行政法人都市再生機構又は地方住宅供給公社が、自ら居住するため住宅を必要とする者に対し賃貸し、又は譲渡する目的で行う五十戸以上の一団地の住宅経営に係る事業の用に供するため土地等が買い取られ、対価を取得する場合
art-64/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-4
where land, etc. is purchased to be used for a project concerning the management of housing on a single housing estate of 50 or more dwelling units that the State, a local government, the Urban Renaissance Agency or a Local Housing Corporation carries out for the purpose of leasing or transferring housing to persons who need housing to live in themselves, and consideration is acquired;
machine translation, not official
**五** 資産が土地収用法等の規定により収用された場合（第二号の規定に該当する買取りがあつた場合を含む。）において、当該資産に関して有する所有権以外の権利が消滅し、補償金又は対価を取得するとき（政令で定める場合に該当する場合を除く。）。
art-64/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-5
where assets have been expropriated pursuant to the provisions of the Expropriation of Land Act, etc. (including where there has been a purchase that falls under the provisions of item (ii)), and rights other than ownership held with respect to the assets are extinguished and compensation or consideration is acquired (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**六** 資産に関して有する権利で都市再開発法に規定する権利変換により新たな権利に変換をすることのないものが、同法第八十七条の規定により消滅し、同法第九十一条の規定による補償金を取得する場合（政令で定める場合に該当する場合を除く。）
art-64/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-6
where rights held with respect to assets that are not to be converted into new rights through a rights conversion prescribed in the Urban Renewal Act are extinguished pursuant to the provisions of Article 87 of that Act, and compensation under the provisions of Article 91 of that Act is acquired (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**六の二** 資産に関して有する権利で密集市街地における防災街区の整備の促進に関する法律に規定する権利変換により新たな権利に変換をすることのないものが、同法第二百二十一条の規定により消滅し、同法第二百二十六条の規定による補償金を取得する場合（政令で定める場合に該当する場合を除く。）
art-64/par-1/item-6-2 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-1/item-6-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-6-2
where rights held with respect to assets that are not to be converted into new rights through a rights conversion prescribed in the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts are extinguished pursuant to the provisions of Article 221 of that Act, and compensation under the provisions of Article 226 of that Act is acquired (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**七** 国若しくは地方公共団体（その設立に係る団体で政令で定めるものを含む。）が行い、若しくは土地収用法第三条に規定する事業の施行者がその事業の用に供するために行う公有水面埋立法の規定に基づく公有水面の埋立て又は当該施行者が行う当該事業の施行に伴う漁業権、入漁権、漁港水面施設運営権その他水の利用に関する権利又は鉱業権（租鉱権及び採石権その他土石を採掘し、又は採取する権利を含む。）の消滅（これらの権利の価値の減少を含む。）により、補償金又は対価を取得する場合
art-64/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-7
where compensation or consideration is acquired due to the reclamation of publicly-owned water surface under the provisions of the Act on Reclamation of Publicly-owned Water Surface carried out by the State or a local government (including an organization established by it that is specified by Cabinet Order), or carried out by the project implementer of a project prescribed in Article 3 of the Expropriation of Land Act for use in that project, or due to the extinction (including a decrease in value of those rights) of a fishery right, a fishing entry right, a right to operate fishing port water surface facilities or any other right concerning the use of water, or of a mining right (including a mining lease right, a quarrying right and any other right to mine or extract earth and stone), in connection with the implementation of that project by the project implementer;
machine translation, not official
**八** 前各号に掲げる場合のほか、国又は地方公共団体が、建築基準法第十一条第一項若しくは漁業法第九十三条第一項その他政令で定めるその他の法令の規定に基づき行う処分に伴う資産の買取り若しくは消滅（価値の減少を含む。）により、又はこれらの規定に基づき行う買収の処分により補償金又は対価を取得する場合
art-64/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-8
beyond the cases listed in the preceding items, where compensation or consideration is acquired through the purchase or extinction (including a decrease in value) of assets in connection with a disposition made by the State or a local government pursuant to the provisions of Article 11, paragraph (1) of the Building Standards Act, Article 93, paragraph (1) of the Fishery Act, or other laws and regulations specified by Cabinet Order, or through a disposition of acquisition made pursuant to those provisions.
machine translation, not official
**第二項** 法人の有する資産が次の各号に掲げる場合に該当することとなつた場合には、前項の規定の適用については、第一号の場合にあつては同号に規定する土地等、第二号の場合にあつては同号に規定する土地の上にある資産（同号に規定する補償金が当該資産の価額の一部を補償するものである場合には、当該資産のうちその補償金に対応するものとして政令で定める部分）について、収用等による譲渡があつたものとみなす。この場合においては、第一号又は第二号に規定する補償金又は対価の額をもつて、同項に規定する補償金、対価又は清算金の額とみなす。
art-64/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-2
Where assets held by a corporation have come to fall under a case listed in any of the following items, with regard to the application of the provisions of the preceding paragraph, a transfer through expropriation, etc. is deemed to have been made with regard to: in the case of item (i), the land, etc. prescribed in that item; and in the case of item (ii), the assets on the land prescribed in that item (where the compensation prescribed in that item compensates for part of the value of those assets, the part of those assets specified by Cabinet Order as corresponding to the compensation). In this case, the amount of the compensation or consideration prescribed in item (i) or item (ii) is deemed to be the amount of the compensation, consideration or settlement money prescribed in that paragraph.
machine translation, not official
**一** 土地等が土地収用法等の規定に基づいて使用され、補償金を取得する場合（土地等について使用の申出を拒むときは土地収用法等の規定に基づいて使用されることとなる場合において、当該土地等が契約により使用され、対価を取得するときを含む。）において、当該使用に伴い当該土地等の価値が著しく減少する場合として政令で定める場合に該当するとき（政令で定める場合に該当する場合を除く。）。
art-64/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-2/item-1
where land, etc. is used pursuant to the provisions of the Expropriation of Land Act, etc. and compensation is acquired (including where, in the case where land, etc. would be used pursuant to the provisions of the Expropriation of Land Act, etc. if an offer for its use were refused, the land, etc. is used under a contract and consideration is acquired), if this falls under a case specified by Cabinet Order as a case where the value of the land, etc. decreases significantly as a result of that use (excluding cases that fall under the cases specified by Cabinet Order);
machine translation, not official
**二** 土地等が前項第一号から第三号の三までの規定、前号の規定若しくは第六十五条第一項第二号若しくは第三号の規定に該当することとなつたことに伴い、その土地の上にある資産につき、土地収用法等の規定に基づく収用をし、若しくは取壊し若しくは除去をしなければならなくなつた場合又は前項第八号に規定する法令の規定若しくは大深度地下の公共的使用に関する特別措置法第十一条の規定に基づき行う国若しくは地方公共団体の処分に伴い、その土地の上にある資産の取壊し若しくは除去をしなければならなくなつた場合において、これらの資産の対価又はこれらの資産の損失に対する補償金で政令で定めるものを取得するとき（政令で定める場合に該当する場合を除く。）。
art-64/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-2/item-2
where, as a result of land, etc. coming to fall under the provisions of items (i) through (iii)-3 of the preceding paragraph, the provisions of the preceding item, or the provisions of Article 65, paragraph (1), item (ii) or item (iii), it has become necessary to expropriate, demolish or remove assets on that land pursuant to the provisions of the Expropriation of Land Act, etc., or where it has become necessary to demolish or remove assets on that land in connection with a disposition by the State or a local government made pursuant to the provisions of the laws and regulations prescribed in item (viii) of the preceding paragraph or Article 11 of the Act on Special Measures concerning Public Use of Deep Underground, if consideration for those assets or compensation specified by Cabinet Order for the loss of those assets is acquired (excluding cases that fall under the cases specified by Cabinet Order).
machine translation, not official
**第三項** 第一項に規定する場合において、当該法人が、収用等のあつた日を含む事業年度開始の日から起算して一年（工場等の建設に要する期間が通常一年を超えることその他の政令で定めるやむを得ない事情がある場合には、政令で定める期間）前の日（同日が当該収用等により当該法人の有する資産の譲渡をすることとなることが明らかとなつた日前である場合には、同日）から当該開始の日の前日までの間に代替資産となるべき資産の取得をしたときは、当該法人は、当該資産を同項の規定に該当する代替資産とみなして同項の規定の適用を受けることができる。この場合において、当該資産が減価償却資産であるときにおける当該資産に係る圧縮限度額は、当該資産の取得価額に差益割合を乗じて計算した金額を基礎として政令で定めるところにより計算した金額とする。
art-64/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/art-64/par-3
In the case referred to in paragraph (1), where the corporation has acquired assets that are to become substitute assets during the period from the day one year (or, where there are unavoidable circumstances specified by Cabinet Order, such as that the period required for the construction of a factory, etc. normally exceeds one year, the period specified by Cabinet Order) before the first day of the business year that includes the date of the expropriation, etc. (or, where that day is before the day on which it became clear that the corporation would transfer assets it holds through the expropriation, etc., the latter day) until the day before that first day, the corporation may receive the application of the provisions of that paragraph by deeming those assets to be substitute assets that fall under the provisions of that paragraph. In this case, the reduction entry limit pertaining to those assets, where those assets are depreciable assets, is the amount calculated pursuant to the provisions of Cabinet Order on the basis of the amount calculated by multiplying the acquisition price of those assets by the gain ratio.
machine translation, not official
**第四項** 第一項第一号、第五号、第七号又は第八号に規定する補償金の額は、名義がいずれであるかを問わず、資産の収用等の対価たるものをいうものとし、収用等に際して交付を受ける移転料その他当該資産の収用等の対価たる金額以外の金額を含まないものとする。
art-64/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/art-64/par-4
The amount of compensation prescribed in paragraph (1), item (i), item (v), item (vii) or item (viii) means, regardless of its nominal designation, the amount that constitutes consideration for the expropriation, etc. of the assets, and does not include relocation expenses received upon the expropriation, etc. or any other amount other than the amount that constitutes consideration for the expropriation, etc. of the assets.
machine translation, not official
**第五項** 第一項の規定は、確定申告書等に同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付があり、かつ、同項の規定の適用を受けようとする資産が同項各号又は第二項各号に掲げる場合に該当することとなつたことを証する書類として財務省令で定める書類を保存している場合に限り、適用する。
art-64/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-5 · https://japanlaw.org/l/332AC0000000026/art-64/par-5
The provisions of paragraph (1) apply only where the tax return, etc. contains a statement concerning the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph and has attached to it a written statement concerning the calculation of the amount to be included in deductible expenses, and the documents specified by Order of the Ministry of Finance as documents proving that the assets for which the application of the provisions of that paragraph is sought have come to fall under a case listed in any of the items of that paragraph or any of the items of paragraph (2) are preserved.
machine translation, not official
**第六項** 税務署長は、前項の記載若しくは添付がない確定申告書等の提出があつた場合又は同項の財務省令で定める書類の保存がない場合においても、その記載若しくは添付又は保存がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の明細書並びに当該財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-64/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-6 · https://japanlaw.org/l/332AC0000000026/art-64/par-6
Even where a tax return, etc. without the statement or attachment referred to in the preceding paragraph has been filed, or the documents specified by Order of the Ministry of Finance referred to in that paragraph have not been preserved, the district director may, if the district director finds that there were unavoidable circumstances for the failure to include the statement or attachment or to preserve the documents, apply the provisions of paragraph (1), but only where a document containing the statement, the written statement referred to in that paragraph and the documents specified by Order of the Ministry of Finance are submitted.
machine translation, not official
**第七項** 第一項の規定の適用を受けた資産については、第五十三条第一項各号に掲げる規定は、適用しない。
art-64/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-7 · https://japanlaw.org/l/332AC0000000026/art-64/par-7
The provisions listed in the items of Article 53, paragraph (1) do not apply to assets to which the provisions of paragraph (1) have been applied.
machine translation, not official
**第八項** 第一項の規定の適用を受けた代替資産について法人税に関する法令の規定を適用する場合には、同項の規定により各事業年度の所得の金額の計算上損金の額に算入された金額は、当該代替資産の取得価額に算入しない。
art-64/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-8 · https://japanlaw.org/l/332AC0000000026/art-64/par-8
Where the provisions of laws and regulations concerning corporation tax are applied to substitute assets to which the provisions of paragraph (1) have been applied, the amount included in deductible expenses in calculating the amount of income for each business year pursuant to the provisions of that paragraph is not included in the acquisition price of those substitute assets.
machine translation, not official
**第九項** 法人（その法人の有する資産で第一項各号に規定するものが当該各号に掲げる場合に該当することとなつた場合（第二項の規定により同項第一号に規定する土地等又は同項第二号に規定する土地の上にある資産につき収用等による譲渡があつたものとみなされた場合を含むものとし、第六十五条第一項の規定に該当する場合を除く。）における当該法人に限る。）が収用等のあつた日を含む事業年度において適格分割、適格現物出資又は適格現物分配（その日以後に行われるものに限る。以下この項及び第十一項において「適格分割等」という。）を行う場合において、当該法人が補償金、対価又は清算金の額の全部又は一部に相当する金額をもつて当該事業年度開始の時から当該適格分割等の直前の時までの間に代替資産の取得をし、当該適格分割等により当該代替資産を分割承継法人、被現物出資法人又は被現物分配法人に移転するときは、当該代替資産につき、当該代替資産に係る圧縮限度額に相当する金額の範囲内でその帳簿価額を減額したときに限り、その減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-64/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-9 · https://japanlaw.org/l/332AC0000000026/art-64/par-9
Where a corporation (limited to a corporation whose assets prescribed in the items of paragraph (1) have come to fall under the cases listed in those items (including where a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of paragraph (2), with regard to the land, etc. prescribed in item (i) of that paragraph or the assets on the land prescribed in item (ii) of that paragraph, and excluding where the provisions of Article 65, paragraph (1) apply)) carries out a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (limited to one carried out on or after that date; hereinafter referred to as a "qualified company split, etc." in this paragraph and paragraph (11)) in the business year that includes the date of the expropriation, etc., if the corporation has acquired substitute assets, with an amount equivalent to all or part of the amount of the compensation, consideration or settlement money, during the period from the start of that business year until immediately before the qualified company split, etc., and transfers those substitute assets to the successor corporation in a company split, the corporation receiving a capital contribution in kind or the corporation receiving a distribution in kind through the qualified company split, etc., then, only where the corporation has reduced the book value of those substitute assets within the limit of an amount equivalent to the reduction entry limit pertaining to those substitute assets, an amount equivalent to the amount of that reduction is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第十項** 第三項の規定は前項に規定する場合について、第七項及び第八項の規定は前項の規定の適用を受けた代替資産について、それぞれ準用する。
art-64/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-10 · https://japanlaw.org/l/332AC0000000026/art-64/par-10
The provisions of paragraph (3) apply mutatis mutandis to the case prescribed in the preceding paragraph, and the provisions of paragraphs (7) and (8) apply mutatis mutandis to substitute assets to which the provisions of the preceding paragraph have been applied.
machine translation, not official
**第十一項** 第九項の規定は、同項の規定の適用を受けようとする法人が適格分割等の日以後二月以内に同項に規定する減額した金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
art-64/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-11 · https://japanlaw.org/l/332AC0000000026/art-64/par-11
The provisions of paragraph (9) apply only where the corporation seeking the application of the provisions of that paragraph submits, within two months after the date of the qualified company split, etc., a document stating the amount of the reduction prescribed in that paragraph and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over its place for tax payment.
machine translation, not official
**第十二項** 適格合併、適格分割、適格現物出資又は適格現物分配（以下この項において「適格合併等」という。）により第一項又は第九項の規定の適用を受けた代替資産の移転を受けた合併法人、分割承継法人、被現物出資法人又は被現物分配法人が当該代替資産について法人税に関する法令の規定を適用する場合には、当該適格合併等に係る被合併法人、分割法人、現物出資法人又は現物分配法人において当該代替資産の取得価額に算入されなかつた金額は、当該代替資産の取得価額に算入しない。
art-64/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-12 · https://japanlaw.org/l/332AC0000000026/art-64/par-12
Where a merging corporation, a successor corporation in a company split, a corporation receiving a capital contribution in kind or a corporation receiving a distribution in kind that has received a transfer of substitute assets to which the provisions of paragraph (1) or paragraph (9) have been applied through a qualified merger, a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph) applies the provisions of laws and regulations concerning corporation tax to those substitute assets, the amount that was not included in the acquisition price of those substitute assets by the merged corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind pertaining to the qualified merger, etc. is not included in the acquisition price of those substitute assets.
machine translation, not official
**第十三項** 第五項から第八項まで及び前三項に定めるもののほか、第一項及び第九項の規定の適用に関し必要な事項は、政令で定める。
art-64/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-64/par-13 · https://japanlaw.org/l/332AC0000000026/art-64/par-13
Beyond what is provided for in paragraphs (5) through (8) and the preceding three paragraphs, matters necessary for the application of the provisions of paragraph (1) and paragraph (9) are specified by Cabinet Order.
machine translation, not official
### 第六十四条の二（収用等に伴い特別勘定を設けた場合の課税の特例） — Special Provisions on Taxation in the Case of Setting Up a Special Account Due to Expropriation, etc.
caption: machine translation, not official
art-64-2 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2 · https://japanlaw.org/l/332AC0000000026/art-64-2
**第一項** 法人の有する資産で前条第一項各号に規定するものが当該各号に掲げる場合に該当することとなつた場合（同条第二項の規定により同項第一号に規定する土地等又は同項第二号に規定する土地の上にある資産につき収用等による譲渡があつたものとみなされた場合を含むものとし、次条第一項の規定に該当する場合を除く。次項において同じ。）において、当該法人が、収用等のあつた日を含む事業年度（解散の日を含む事業年度及び被合併法人の合併（適格合併を除く。）の日の前日を含む事業年度を除く。）終了の日の翌日から収用等のあつた日以後二年を経過する日までの期間（当該収用等に係る事業の全部又は一部が完了しないこと、工場等の建設に要する期間が通常二年を超えることその他のやむを得ない事情があるため、当該期間内に代替資産の取得をすることが困難である場合で政令で定める場合には、当該代替資産については、当該終了の日の翌日から政令で定める日までの期間。以下この項及び第四項第二号において「指定期間」という。）内に補償金、対価又は清算金の額（当該収用等のあつた日を含む事業年度において当該補償金、対価若しくは清算金の額の一部に相当する金額をもつて代替資産の取得をした場合又は当該収用等に係る前条第三項に規定する一年前の日から当該収用等のあつた日を含む事業年度開始の日の前日までの間に代替資産となるべき資産の取得をした場合には、これらの資産の取得価額を控除した金額。以下この条において同じ。）の全部又は一部に相当する金額をもつて代替資産の取得をする見込みであるとき（当該法人が被合併法人となる適格合併を行う場合において当該適格合併に係る合併法人が指定期間内に代替資産の取得をする見込みであるときその他の政令で定めるときを含む。次条第三項において同じ。）は、当該補償金、対価又は清算金の額で当該代替資産の取得に充てようとするものの額に差益割合を乗じて計算した金額以下の金額を当該収用等のあつた日を含む事業年度の確定した決算において特別勘定を設ける方法（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法を含む。）により経理したときに限り、その経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-64-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-1
Where assets held by a corporation that are prescribed in the items of paragraph (1) of the preceding Article have come to fall under the cases listed in those items (including where a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of paragraph (2) of that Article, with regard to the land, etc. prescribed in item (i) of that paragraph or the assets on the land prescribed in item (ii) of that paragraph, and excluding where the provisions of paragraph (1) of the following Article apply; the same applies in the following paragraph), if the corporation is expected to acquire substitute assets, within the period from the day following the last day of the business year that includes the date of the expropriation, etc. (excluding a business year that includes the date of dissolution and a business year that includes the day before the date of a merger (excluding a qualified merger) of a merged corporation) until the day on which two years have elapsed from the date of the expropriation, etc. (in a case specified by Cabinet Order where it is difficult to acquire substitute assets within that period because all or part of the project pertaining to the expropriation, etc. has not been completed, the period required for the construction of a factory, etc. normally exceeds two years, or there are other unavoidable circumstances, with regard to those substitute assets, the period from the day following that last day until the date specified by Cabinet Order; hereinafter referred to as the "designated period" in this paragraph and paragraph (4), item (ii)), with an amount equivalent to all or part of the amount of the compensation, consideration or settlement money (where, in the business year that includes the date of the expropriation, etc., substitute assets have been acquired with an amount equivalent to part of the amount of the compensation, consideration or settlement money, or where assets that are to become substitute assets have been acquired during the period from the day one year before prescribed in paragraph (3) of the preceding Article pertaining to the expropriation, etc. until the day before the first day of the business year that includes the date of the expropriation, etc., the amount after deducting the acquisition price of those assets; hereinafter the same applies in this Article) (including where, in the case where the corporation carries out a qualified merger in which it is the merged corporation, the merging corporation pertaining to the qualified merger is expected to acquire substitute assets within the designated period, and other cases specified by Cabinet Order; the same applies in paragraph (3) of the following Article), then, only where the corporation has accounted for an amount not exceeding the amount calculated by multiplying the amount of the compensation, consideration or settlement money that it intends to appropriate for the acquisition of those substitute assets by the gain ratio, by the method of setting up a special account in the settlement of accounts finalized for the business year that includes the date of the expropriation, etc. (including the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), an amount equivalent to the amount so accounted for is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第二項** 法人（その法人の有する資産で前条第一項各号に規定するものが当該各号に掲げる場合に該当することとなつた場合における当該法人に限る。）が収用等のあつた日を含む事業年度において適格分割又は適格現物出資（その日以後に行われるものに限る。第八項を除き、以下この条において「適格分割等」という。）を行う場合において、当該適格分割等に係る分割承継法人又は被現物出資法人において当該適格分割等の日から収用等のあつた日以後二年を経過する日までの期間（当該収用等に係る事業の全部又は一部が完了しないこと、工場等の建設に要する期間が通常二年を超えることその他のやむを得ない事情があるため、当該分割承継法人又は被現物出資法人が当該期間内に代替資産の取得をすることが困難である場合で政令で定めるときは、当該代替資産については、当該適格分割等の日から政令で定める日までの期間）内に補償金、対価又は清算金の額の全部又は一部に相当する金額をもつて代替資産の取得をする見込みであるときは、当該補償金、対価又は清算金の額で当該分割承継法人又は被現物出資法人において当該代替資産の取得に充てようとするものの額に差益割合を乗じて計算した金額の範囲内で前項の特別勘定に相当するもの（以下この条において「期中特別勘定」という。）を設けたときに限り、その設けた期中特別勘定の金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-64-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-2
Where a corporation (limited to a corporation whose assets prescribed in the items of paragraph (1) of the preceding Article have come to fall under the cases listed in those items) carries out a qualified company split or a qualified capital contribution in kind (limited to one carried out on or after that date; hereinafter referred to as a "qualified company split, etc." in this Article, except in paragraph (8)) in the business year that includes the date of the expropriation, etc., if the successor corporation in a company split or the corporation receiving a capital contribution in kind pertaining to the qualified company split, etc. is expected to acquire substitute assets, with an amount equivalent to all or part of the amount of the compensation, consideration or settlement money, within the period from the date of the qualified company split, etc. until the day on which two years have elapsed from the date of the expropriation, etc. (in a case specified by Cabinet Order where it is difficult for the successor corporation in a company split or the corporation receiving a capital contribution in kind to acquire substitute assets within that period because all or part of the project pertaining to the expropriation, etc. has not been completed, the period required for the construction of a factory, etc. normally exceeds two years, or there are other unavoidable circumstances, with regard to those substitute assets, the period from the date of the qualified company split, etc. until the date specified by Cabinet Order), then, only where the corporation has set up an account equivalent to the special account referred to in the preceding paragraph (hereinafter referred to as a "special account during the year" in this Article) within the limit of the amount calculated by multiplying the amount of the compensation, consideration or settlement money that the successor corporation in a company split or the corporation receiving a capital contribution in kind intends to appropriate for the acquisition of those substitute assets by the gain ratio, an amount equivalent to the amount of the special account during the year so set up is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第三項** 前項の規定は、同項の規定の適用を受けようとする法人が適格分割等の日以後二月以内に期中特別勘定の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
art-64-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-3
The provisions of the preceding paragraph apply only where the corporation seeking the application of the provisions of that paragraph submits, within two months after the date of the qualified company split, etc., a document stating the amount of the special account during the year and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over its place for tax payment.
machine translation, not official
**第四項** 法人が、適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。）を行つた場合には、次の各号に掲げる適格合併等の区分に応じ、当該各号に定める特別勘定の金額又は期中特別勘定の金額は、当該適格合併等に係る合併法人、分割承継法人又は被現物出資法人（以下この条において「合併法人等」という。）に引き継ぐものとする。
art-64-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-4
Where a corporation has carried out a qualified merger, a qualified company split or a qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph), the amount of the special account or the amount of the special account during the year specified in each of the following items according to the category of qualified merger, etc. listed in that item is to be succeeded to by the merging corporation, the successor corporation in a company split or the corporation receiving a capital contribution in kind pertaining to the qualified merger, etc. (hereinafter referred to as the "merging corporation, etc." in this Article).
machine translation, not official
**一** 適格合併 当該適格合併直前において有する第一項の特別勘定の金額（既に益金の額に算入された、又は益金の額に算入されるべき金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）
art-64-2/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-4/item-1
qualified merger: the amount of the special account referred to in paragraph (1) held immediately before the qualified merger (where there is any amount that has already been included in gross profits or that should be included in gross profits, the amount after deducting those amounts; the same applies hereinafter in this Article);
machine translation, not official
**二** 適格分割等 当該適格分割等の直前において有する第一項の特別勘定の金額のうち当該適格分割等に係る分割承継法人又は被現物出資法人が指定期間の末日までに補償金、対価又は清算金の額の全部又は一部に相当する金額をもつて代替資産の取得をすることが見込まれる場合における当該代替資産の取得に充てようとするものの額に差益割合を乗じて計算した金額に相当する金額及び当該適格分割等に際して設けた期中特別勘定の金額
art-64-2/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-4/item-2
qualified company split, etc.: of the amount of the special account referred to in paragraph (1) held immediately before the qualified company split, etc., an amount equivalent to the amount calculated by multiplying, by the gain ratio, the amount that the successor corporation in a company split or the corporation receiving a capital contribution in kind pertaining to the qualified company split, etc. intends to appropriate for the acquisition of substitute assets in the case where it is expected to acquire those substitute assets, with an amount equivalent to all or part of the amount of the compensation, consideration or settlement money, by the last day of the designated period, and the amount of the special account during the year set up upon the qualified company split, etc.
machine translation, not official
**第五項** 前項の規定は、第一項の特別勘定を設けている法人で適格分割等を行つたもの（当該特別勘定及び期中特別勘定の双方を設けている法人であつて、適格分割等により分割承継法人又は被現物出資法人に当該期中特別勘定の金額のみを引き継ぐものを除く。）にあつては、当該特別勘定を設けている法人が当該適格分割等の日以後二月以内に当該適格分割等により分割承継法人又は被現物出資法人に引き継ぐ当該特別勘定の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
art-64-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-5
The provisions of the preceding paragraph apply, in the case of a corporation that has set up the special account referred to in paragraph (1) and has carried out a qualified company split, etc. (excluding a corporation that has set up both that special account and a special account during the year and that passes on only the amount of the special account during the year to the successor corporation in a company split or the corporation receiving a capital contribution in kind through the qualified company split, etc.), only where the corporation that has set up the special account submits, within two months after the date of the qualified company split, etc., a document stating the amount of the special account to be passed on to the successor corporation in a company split or the corporation receiving a capital contribution in kind through the qualified company split, etc. and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over its place for tax payment.
machine translation, not official
**第六項** 第四項の規定により合併法人等が引継ぎを受けた特別勘定の金額又は期中特別勘定の金額は、当該合併法人等が第一項の規定により設けている特別勘定の金額とみなす。
art-64-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-6
The amount of the special account or the amount of the special account during the year succeeded to by the merging corporation, etc. pursuant to the provisions of paragraph (4) is deemed to be the amount of the special account set up by the merging corporation, etc. pursuant to the provisions of paragraph (1).
machine translation, not official
**第七項** 前条第一項の規定は、第一項の特別勘定を設けている法人が、同項に規定する指定期間（当該特別勘定の金額が第四項の規定により引継ぎを受けた期中特別勘定の金額である場合その他の政令で定める場合には、第二項に規定する期間その他の政令で定める期間。次項及び第十二項において「指定期間」という。）内に補償金、対価又は清算金の額で代替資産の取得に充てようとするものの全部又は一部に相当する金額をもつて代替資産の取得をした場合について準用する。この場合において、同条第一項中「当該事業年度の確定した決算」とあるのは、「当該代替資産の取得の日を含む事業年度の確定した決算」と読み替えるものとする。
art-64-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-7
The provisions of paragraph (1) of the preceding Article apply mutatis mutandis where a corporation that has set up the special account referred to in paragraph (1) has acquired substitute assets, with an amount equivalent to all or part of the amount of the compensation, consideration or settlement money that it intends to appropriate for the acquisition of substitute assets, within the designated period prescribed in that paragraph (where the amount of the special account is the amount of a special account during the year succeeded to pursuant to the provisions of paragraph (4), or in other cases specified by Cabinet Order, the period prescribed in paragraph (2) or any other period specified by Cabinet Order; referred to as the "designated period" in the following paragraph and paragraph (12)). In this case, the phrase "the settlement of accounts finalized for that business year" in paragraph (1) of that Article is deemed to be replaced with "the settlement of accounts finalized for the business year that includes the date of acquisition of those substitute assets".
machine translation, not official
**第八項** 前条第九項の規定は、第一項の特別勘定を設けている法人が適格分割、適格現物出資又は適格現物分配（収用等のあつた日以後に行われるものに限る。以下この項において「適格分割等」という。）を行う場合において、当該法人が当該適格分割等の日を含む事業年度の指定期間内に補償金、対価又は清算金の額で代替資産の取得に充てようとするものの全部又は一部に相当する金額をもつて代替資産の取得をし、当該適格分割等により当該代替資産を分割承継法人、被現物出資法人又は被現物分配法人に移転するときについて準用する。この場合において、同条第九項中「当該事業年度の所得の金額の計算上」とあるのは、「当該代替資産の取得の日を含む事業年度の所得の金額の計算上」と読み替えるものとする。
art-64-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-8
The provisions of paragraph (9) of the preceding Article apply mutatis mutandis where a corporation that has set up the special account referred to in paragraph (1) carries out a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (limited to one carried out on or after the date of the expropriation, etc.; hereinafter referred to as a "qualified company split, etc." in this paragraph), and the corporation has acquired substitute assets, with an amount equivalent to all or part of the amount of the compensation, consideration or settlement money that it intends to appropriate for the acquisition of substitute assets, within the designated period of the business year that includes the date of the qualified company split, etc., and transfers those substitute assets to the successor corporation in a company split, the corporation receiving a capital contribution in kind or the corporation receiving a distribution in kind through the qualified company split, etc. In this case, the phrase "in calculating the amount of income for that business year" in paragraph (9) of that Article is deemed to be replaced with "in calculating the amount of income for the business year that includes the date of acquisition of those substitute assets".
machine translation, not official
**第九項** 前二項の場合において、第一項の特別勘定の金額のうち、代替資産の取得価額に差益割合を乗じて計算した金額に相当する金額は、代替資産の取得をした日を含む事業年度の所得の金額の計算上、益金の額に算入する。
art-64-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-9
In the cases referred to in the preceding two paragraphs, of the amount of the special account referred to in paragraph (1), an amount equivalent to the amount calculated by multiplying the acquisition price of the substitute assets by the gain ratio is included in gross profits in calculating the amount of income for the business year that includes the date on which the substitute assets were acquired.
machine translation, not official
**第十項** 第一項の特別勘定を設けている法人が、自己を株式交換等完全子法人又は株式移転完全子法人とする法人税法第六十二条の九第一項に規定する非適格株式交換等（以下この項において「非適格株式交換等」という。）を行つた場合において、当該非適格株式交換等の直前の時に第一項の特別勘定の金額（政令で定める金額未満のものを除く。）を有しているときは、当該特別勘定の金額は、当該非適格株式交換等の日を含む事業年度の所得の金額の計算上、益金の額に算入する。
art-64-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-10
Where a corporation that has set up the special account referred to in paragraph (1) has carried out a non-qualified share exchange, etc. prescribed in Article 62-9, paragraph (1) of the Corporation Tax Act in which it is the wholly owned subsidiary corporation in a share exchange, etc. or the wholly owned subsidiary corporation in a share transfer (hereinafter referred to as a "non-qualified share exchange, etc." in this paragraph), if the corporation holds the amount of the special account referred to in paragraph (1) (excluding an amount less than the amount specified by Cabinet Order) immediately before the non-qualified share exchange, etc., the amount of that special account is included in gross profits in calculating the amount of income for the business year that includes the date of the non-qualified share exchange, etc.
machine translation, not official
**第十一項** 第一項の特別勘定を設けている法人が、法人税法第六十四条の十一第一項に規定する内国法人、同法第六十四条の十二第一項に規定する他の内国法人又は同法第六十四条の十三第一項に規定する通算法人（同項第一号に掲げる要件に該当するものに限る。）に該当することとなつた場合において、同法第六十四条の十一第一項に規定する通算開始直前事業年度、同法第六十四条の十二第一項に規定する通算加入直前事業年度又は同法第六十四条の十三第一項に規定する通算終了直前事業年度終了の時に第一項の特別勘定の金額（政令で定める金額未満のものを除く。）を有しているときは、当該特別勘定の金額は、当該通算開始直前事業年度、当該通算加入直前事業年度又は当該通算終了直前事業年度の所得の金額の計算上、益金の額に算入する。
art-64-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-11
Where a corporation that has set up the special account referred to in paragraph (1) has come to fall under the category of a domestic corporation prescribed in Article 64-11, paragraph (1) of the Corporation Tax Act, another domestic corporation prescribed in Article 64-12, paragraph (1) of that Act, or a group tax sharing corporation prescribed in Article 64-13, paragraph (1) of that Act (limited to one that satisfies the requirement listed in item (i) of that paragraph), if the corporation holds the amount of the special account referred to in paragraph (1) (excluding an amount less than the amount specified by Cabinet Order) at the end of the business year immediately before the start of group tax sharing prescribed in Article 64-11, paragraph (1) of that Act, the business year immediately before joining group tax sharing prescribed in Article 64-12, paragraph (1) of that Act, or the business year immediately before the end of group tax sharing prescribed in Article 64-13, paragraph (1) of that Act, the amount of that special account is included in gross profits in calculating the amount of income for that business year immediately before the start of group tax sharing, business year immediately before joining group tax sharing or business year immediately before the end of group tax sharing.
machine translation, not official
**第十二項** 第一項の特別勘定を設けている法人が次の各号に掲げる場合（第四項の規定により合併法人等に当該特別勘定を引き継ぐこととなつた場合を除く。）に該当することとなつた場合には、当該各号に定める金額は、その該当することとなつた日を含む事業年度（第四号に掲げる場合にあつては、その合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。
art-64-2/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-12
Where a corporation that has set up the special account referred to in paragraph (1) has come to fall under any of the cases listed in the following items (excluding where the special account is to be succeeded to by the merging corporation, etc. pursuant to the provisions of paragraph (4)), the amount specified in each of those items is included in gross profits in calculating the amount of income for the business year that includes the day on which it has come to fall under that case (or, in the case listed in item (iv), the business year that includes the day before the date of the merger).
machine translation, not official
**一** 指定期間内に第一項の特別勘定の金額を前三項の規定に該当する場合以外の場合に取り崩した場合 当該取り崩した金額
art-64-2/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-12/item-1
where the corporation has reversed the amount of the special account referred to in paragraph (1) within the designated period in a case other than the cases that fall under the provisions of the preceding three paragraphs: the amount so reversed;
machine translation, not official
**二** 指定期間を経過する日において、第一項の特別勘定の金額を有している場合 当該特別勘定の金額
art-64-2/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-12/item-2
where the corporation holds the amount of the special account referred to in paragraph (1) on the day on which the designated period elapses: the amount of that special account;
machine translation, not official
**三** 指定期間内に解散した場合（合併により解散した場合を除く。）において、第一項の特別勘定の金額を有しているとき 当該特別勘定の金額
art-64-2/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-12/item-3
where the corporation has dissolved within the designated period (excluding where it has dissolved due to a merger), if it holds the amount of the special account referred to in paragraph (1): the amount of that special account;
machine translation, not official
**四** 指定期間内に当該法人を被合併法人とする合併を行つた場合において、第一項の特別勘定の金額を有しているとき 当該特別勘定の金額
art-64-2/par-12/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-12/item-4
where the corporation has carried out, within the designated period, a merger in which it is the merged corporation, if it holds the amount of the special account referred to in paragraph (1): the amount of that special account.
machine translation, not official
**第十三項** 前条第五項及び第六項の規定は、第一項又は第七項の規定により損金の額に算入する場合について準用する。
art-64-2/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-13
The provisions of paragraphs (5) and (6) of the preceding Article apply mutatis mutandis where an amount is included in deductible expenses pursuant to the provisions of paragraph (1) or paragraph (7).
machine translation, not official
**第十四項** 前条第七項及び第八項の規定は、第七項又は第八項の規定の適用を受けた資産について準用する。
art-64-2/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-14
The provisions of paragraphs (7) and (8) of the preceding Article apply mutatis mutandis to assets to which the provisions of paragraph (7) or paragraph (8) have been applied.
machine translation, not official
**第十五項** 前条第十一項の規定は、第八項の規定を適用する場合について準用する。
art-64-2/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-15
The provisions of paragraph (11) of the preceding Article apply mutatis mutandis where the provisions of paragraph (8) are applied.
machine translation, not official
**第十六項** 前条第十二項の規定は、第七項又は第八項の規定の適用を受けた資産について準用する。
art-64-2/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-16
The provisions of paragraph (12) of the preceding Article apply mutatis mutandis to assets to which the provisions of paragraph (7) or paragraph (8) have been applied.
machine translation, not official
**第十七項** 法人が、特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、代替資産の第七項に規定する指定期間内における取得をすることが困難となつた場合において、当該指定期間の初日から当該指定期間の末日後二年以内の日で政令で定める日までの間に代替資産の取得をする見込みであり、かつ、財務省令で定めるところにより納税地の所轄税務署長の承認を受けたときは、前各項の規定の適用については、これらの規定に規定する指定期間は、当該初日から当該政令で定める日までの期間とする。
art-64-2/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-17 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-17
Where it has become difficult for a corporation to acquire substitute assets within the designated period prescribed in paragraph (7) due to unavoidable circumstances arising from an emergency disaster designated as a specified emergency disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, if the corporation is expected to acquire substitute assets during the period from the first day of the designated period until the date specified by Cabinet Order that falls within two years after the last day of the designated period, and has obtained the approval of the district director having jurisdiction over its place for tax payment pursuant to the provisions of Order of the Ministry of Finance, then with regard to the application of the provisions of the preceding paragraphs, the designated period prescribed in those provisions is the period from that first day until that date specified by Cabinet Order.
machine translation, not official
**第十八項** 第十二項から前項までに定めるもののほか、第一項から第十一項までの規定の適用に関し必要な事項は、政令で定める。
art-64-2/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-18 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-18
Beyond what is provided for in paragraph (12) through the preceding paragraph, matters necessary for the application of the provisions of paragraphs (1) through (11) are specified by Cabinet Order.
machine translation, not official
### 第六十五条（換地処分等に伴い資産を取得した場合の課税の特例） — Special Provisions on Taxation in the Case of Acquisition of Assets Due to Replotting Disposition, etc.
caption: machine translation, not official
art-65 · https://japanlaw.org/en/special-taxation-measures-act/art-65 · https://japanlaw.org/l/332AC0000000026/art-65
**第一項** 法人の有する資産で次の各号に規定するものが当該各号に掲げる場合に該当することとなつた場合（当該各号に規定する資産とともに補償金、対価若しくは清算金（以下この条において「補償金等」という。）又は保留地の対価（中心市街地の活性化に関する法律第十六条第一項、高齢者、障害者等の移動等の円滑化の促進に関する法律第三十九条第一項、都市の低炭素化の促進に関する法律第十九条第一項、大都市地域住宅等供給促進法第二十一条第一項又は地方拠点都市地域の整備及び産業業務施設の再配置の促進に関する法律第二十八条第一項の規定による保留地が定められた場合における当該保留地の対価をいう。次項第一号及び第十項第一号において同じ。）を取得した場合を含む。第五項において同じ。）において、当該法人が当該各号に規定する収用、買取り、換地処分、権利変換又は交換（以下この条及び次条において「換地処分等」という。）により取得した資産（以下この条において「交換取得資産」という。）につき、当該交換取得資産の価額から当該換地処分等により譲渡した資産の譲渡直前の帳簿価額を控除した残額（第五項において「圧縮限度額」という。）の範囲内で当該交換取得資産の帳簿価額を損金経理により減額したときは、その減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/art-65/par-1
Where assets held by a corporation that are prescribed in the following items have come to fall under the cases listed in those items (including where compensation, consideration or settlement money (hereinafter referred to as "compensation, etc." in this Article) or consideration for reserved land (meaning the consideration for reserved land in the case where the reserved land has been designated pursuant to the provisions of Article 16, paragraph (1) of the Act on Vitalization in City Center, Article 39, paragraph (1) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc., Article 19, paragraph (1) of the Act on Promotion of Low-Carbon Cities, Article 21, paragraph (1) of the Urban Housing Supply Promotion Act, or Article 28, paragraph (1) of the Act on Comprehensive Development of Regional Core Cities with Relocation of Office-Work Function; the same applies in item (i) of the following paragraph and paragraph (10), item (i)) has been acquired together with the assets prescribed in those items; the same applies in paragraph (5)), if the corporation has reduced, through accounting as an expense or loss, the book value of the assets it has acquired through the expropriation, purchase, replotting disposition, rights conversion or exchange prescribed in those items (hereinafter referred to as "replotting disposition, etc." in this Article and the following Article) (hereinafter referred to as "assets acquired by exchange" in this Article), within the limit of the balance remaining after deducting, from the value of the assets acquired by exchange, the book value immediately before the transfer of the assets transferred through the replotting disposition, etc. (referred to as the "reduction entry limit" in paragraph (5)), an amount equivalent to the amount of that reduction is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**一** 資産につき土地収用法等の規定による収用があつた場合（第六十四条第一項第二号又は第四号の規定に該当する買取りがあつた場合を含む。）において、当該資産と同種の資産その他のこれに代わるべき資産として政令で定めるものを取得するとき。
art-65/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-1
where assets have been expropriated under the provisions of the Expropriation of Land Act, etc. (including where there has been a purchase that falls under the provisions of Article 64, paragraph (1), item (ii) or item (iv)), if assets specified by Cabinet Order as assets of the same type as those assets or as other assets that are to replace them are acquired;
machine translation, not official
**二** 土地等につき土地改良法による土地改良事業又は農業振興地域の整備に関する法律第十三条の二第一項の事業が施行された場合において、当該土地等に係る交換により土地等を取得するとき。
art-65/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-2
where a land improvement project under the Land Improvement Act or a project under Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions has been implemented with regard to land, etc., if land, etc. is acquired through an exchange pertaining to that land, etc.;
machine translation, not official
**三** 土地等につき土地区画整理法による土地区画整理事業、新都市基盤整備法による土地整理、土地改良法による土地改良事業又は大都市地域住宅等供給促進法による住宅街区整備事業が施行された場合において、当該土地等に係る換地処分により土地等又は土地区画整理法第九十三条第一項、第二項、第四項若しくは第五項に規定する建築物の一部及びその建築物の存する土地の共有持分、大都市地域住宅等供給促進法第七十四条第一項に規定する施設住宅の一部等若しくは大都市地域住宅等供給促進法第九十条第二項に規定する施設住宅若しくは施設住宅敷地に関する権利を取得するとき。
art-65/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-3
where a land readjustment project under the Land Readjustment Act, land consolidation under the Act on Development of Infrastructures for New Cities, a land improvement project under the Land Improvement Act, or a residential block improvement project under the Urban Housing Supply Promotion Act has been implemented with regard to land, etc., if land, etc., or a part of a building prescribed in Article 93, paragraph (1), (2), (4) or (5) of the Land Readjustment Act and a share of co-ownership of the land on which the building stands, a part, etc. of the facility housing prescribed in Article 74, paragraph (1) of the Urban Housing Supply Promotion Act, or rights concerning the facility housing or the site of the facility housing prescribed in Article 90, paragraph (2) of the Urban Housing Supply Promotion Act, is acquired through a replotting disposition pertaining to that land, etc.;
machine translation, not official
**四** 資産につき都市再開発法による第一種市街地再開発事業が施行された場合において当該資産に係る権利変換により施設建築物の一部を取得する権利若しくは施設建築物の一部についての借家権を取得する権利及び施設建築敷地若しくはその共有持分若しくは地上権の共有持分（当該資産に係る権利変換が同法第百十条第一項又は第百十条の二第一項の規定により定められた権利変換計画において定められたものである場合には、施設建築敷地に関する権利又は施設建築物に関する権利を取得する権利）若しくは個別利用区内の宅地若しくはその使用収益権を取得するとき、又は資産が同法による第二種市街地再開発事業の施行に伴い買い取られ、若しくは収用された場合において同法第百十八条の十一第一項の規定によりその対償として同項に規定する建築施設の部分の給付（当該給付が同法第百十八条の二十五の三第一項の規定により定められた管理処分計画において定められたものである場合には、施設建築敷地又は施設建築物に関する権利の給付）を受ける権利を取得するとき。
art-65/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-4
where a type 1 urban redevelopment project under the Urban Renewal Act has been implemented with regard to assets, if a right to acquire a part of a facility building or a right to acquire a building lease right for a part of a facility building, and a facility building site or a share of co-ownership thereof or a share of co-ownership of a superficies right (where the rights conversion pertaining to the assets is one set forth in a rights conversion plan established pursuant to the provisions of Article 110, paragraph (1) or Article 110-2, paragraph (1) of that Act, a right to acquire rights concerning a facility building site or rights concerning a facility building), or residential land within an individual use zone or a right to use and profit therefrom, is acquired through a rights conversion pertaining to the assets, or where assets have been purchased or expropriated in connection with the implementation of a type 2 urban redevelopment project under that Act, if a right to receive the grant of a portion of a building facility prescribed in Article 118-11, paragraph (1) of that Act (where the grant is one set forth in a management and disposal plan established pursuant to the provisions of Article 118-25-3, paragraph (1) of that Act, the grant of rights concerning a facility building site or a facility building) is acquired as consideration therefor pursuant to the provisions of that paragraph;
machine translation, not official
**五** 資産につき密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業が施行された場合において、当該資産に係る権利変換により防災施設建築物の一部を取得する権利若しくは防災施設建築物の一部についての借家権を取得する権利及び防災施設建築敷地若しくはその共有持分若しくは地上権の共有持分（当該資産に係る権利変換が同法第二百五十五条第一項又は第二百五十七条第一項の規定により定められた権利変換計画において定められたものである場合には、防災施設建築敷地に関する権利又は防災施設建築物に関する権利を取得する権利）又は個別利用区内の宅地若しくはその使用収益権を取得するとき。
art-65/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-5
where a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts has been implemented with regard to assets, if a right to acquire a part of a disaster prevention facility building or a right to acquire a building lease right for a part of a disaster prevention facility building, and a disaster prevention facility building site or a share of co-ownership thereof or a share of co-ownership of a superficies right (where the rights conversion pertaining to the assets is one set forth in a rights conversion plan established pursuant to the provisions of Article 255, paragraph (1) or Article 257, paragraph (1) of that Act, a right to acquire rights concerning a disaster prevention facility building site or rights concerning a disaster prevention facility building), or residential land within an individual use zone or a right to use and profit therefrom, is acquired through a rights conversion pertaining to the assets;
machine translation, not official
**六** 資産（政令で定めるものに限る。）につきマンションの再生等の円滑化に関する法律第二条第一項第十号に規定するマンション再生事業が施行された場合において、当該資産に係る同法の権利変換により同項第十四号に規定する再生後マンションに関する権利を取得する権利又は当該再生後マンションに係る敷地利用権（同項第三十五号に規定する敷地利用権をいう。）を取得するとき。
art-65/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-6
where a condominium regeneration project prescribed in Article 2, paragraph (1), item (x) of the Act on Facilitation of the Regeneration, etc. of Condominiums has been implemented with regard to assets (limited to those specified by Cabinet Order), if a right to acquire rights concerning the post-regeneration condominium prescribed in item (xiv) of that paragraph or a right to use the site pertaining to that post-regeneration condominium (meaning the right to use the site prescribed in item (xxxv) of that paragraph) is acquired through a rights conversion under that Act pertaining to the assets;
machine translation, not official
**七** 資産につきマンションの再生等の円滑化に関する法律第二条第一項第二十八号に規定する敷地分割事業が実施された場合において、当該資産に係る同法の敷地権利変換により同法第百九十一条第一項第二号に規定する除却敷地持分、同項第五号に規定する非除却敷地持分等又は同項第八号の敷地分割後の団地共用部分の共有持分を取得するとき。
art-65/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-7
where a site division project prescribed in Article 2, paragraph (1), item (xxviii) of the Act on Facilitation of the Regeneration, etc. of Condominiums has been carried out with regard to assets, if a removal site share prescribed in Article 191, paragraph (1), item (ii) of that Act, a non-removal site share, etc. prescribed in item (v) of that paragraph, or a share of co-ownership of the housing complex common areas after the site division referred to in item (viii) of that paragraph is acquired through a site rights conversion under that Act pertaining to the assets.
machine translation, not official
**第二項** 前項に規定する譲渡直前の帳簿価額は、次の各号に掲げる場合に該当する場合には、当該各号に定める金額とする。
art-65/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-2 · https://japanlaw.org/l/332AC0000000026/art-65/par-2
The book value immediately before the transfer prescribed in the preceding paragraph is, in the cases listed in the following items, the amount specified in each of those items.
machine translation, not official
**一** 交換取得資産とともに補償金等又は保留地の対価を取得した場合 帳簿価額から当該帳簿価額のうち当該補償金等又は保留地の対価の額に対応するものとして政令で定めるところにより計算した金額を控除した金額
art-65/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-65/par-2/item-1
where compensation, etc. or consideration for reserved land has been acquired together with assets acquired by exchange: the amount after deducting, from the book value, the amount calculated pursuant to the provisions of Cabinet Order as the part of the book value corresponding to the amount of the compensation, etc. or the consideration for reserved land;
machine translation, not official
**二** 交換取得資産の価額が譲渡した資産の価額を超える場合において、その差額に相当する金額を換地処分等に際して支出したとき 帳簿価額にその支出した金額を加算した金額
art-65/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-65/par-2/item-2
where the value of the assets acquired by exchange exceeds the value of the transferred assets, if an amount equivalent to the difference has been paid upon the replotting disposition, etc.: the amount obtained by adding the amount so paid to the book value;
machine translation, not official
**三** 換地処分等により譲渡した資産の譲渡に要した経費で交換取得資産に係るものとして政令で定めるところにより計算した金額がある場合 帳簿価額に当該計算した金額を加算した金額
art-65/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-65/par-2/item-3
where there is an amount calculated pursuant to the provisions of Cabinet Order as the expenses required for the transfer of the assets transferred through the replotting disposition, etc. that pertain to the assets acquired by exchange: the amount obtained by adding the amount so calculated to the book value.
machine translation, not official
**第三項** 前二条（第六十四条第七項及び第八項（これらの規定を同条第十項又は前条第十四項において準用する場合を含む。）並びに第十二項（前条第十六項において準用する場合を含む。）を除く。）の規定は、法人の有する資産で第一項各号（第七号を除く。）に規定するものが当該各号に掲げる場合に該当することとなつた場合において、当該法人が、当該各号に規定する資産とともに補償金等を取得し、その額の全部若しくは一部に相当する金額をもつて代替資産の取得をしたとき、若しくは取得をする見込みであるとき、又は代替資産となるべき資産の取得をしたときについて準用する。この場合において、第六十四条第一項中「補償金、対価若しくは清算金の額から当該譲渡した資産の譲渡直前の帳簿価額を控除した残額の当該補償金、対価若しくは清算金」とあるのは、「第六十五条第一項に規定する補償金等の額（同項に規定する換地処分等により譲渡した資産の譲渡に要した経費がある場合には、当該補償金等の額のうちから支出したものとして政令で定める金額を控除した金額。以下この項において同じ。）から当該譲渡した資産の譲渡直前の帳簿価額のうち当該補償金等の額に対応するものとして政令で定めるところにより計算した金額を控除した残額の当該補償金等」と読み替えるものとする。
art-65/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-3 · https://japanlaw.org/l/332AC0000000026/art-65/par-3
The provisions of the preceding two Articles (excluding Article 64, paragraphs (7) and (8) (including as applied mutatis mutandis pursuant to paragraph (10) of that Article or paragraph (14) of the preceding Article) and paragraph (12) (including as applied mutatis mutandis pursuant to paragraph (16) of the preceding Article)) apply mutatis mutandis where assets held by a corporation that are prescribed in the items of paragraph (1) (excluding item (vii)) have come to fall under the cases listed in those items, and the corporation has acquired compensation, etc. together with the assets prescribed in those items and has acquired or is expected to acquire substitute assets with an amount equivalent to all or part of that amount, or has acquired assets that are to become substitute assets. In this case, the phrase "the balance remaining after deducting the book value immediately before the transfer of the transferred assets from the amount of the compensation, consideration or settlement money, to that compensation, consideration or settlement money" in Article 64, paragraph (1) is deemed to be replaced with "the balance remaining after deducting, from the amount of the compensation, etc. prescribed in Article 65, paragraph (1) (where there are expenses required for the transfer of the assets transferred through the replotting disposition, etc. prescribed in that paragraph, the amount after deducting the amount specified by Cabinet Order as having been paid out of the amount of the compensation, etc.; hereinafter the same applies in this paragraph), the amount calculated pursuant to the provisions of Cabinet Order as the part of the book value immediately before the transfer of the transferred assets corresponding to the amount of the compensation, etc., to that compensation, etc.".
machine translation, not official
**第四項** 第六十四条第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
art-65/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-4 · https://japanlaw.org/l/332AC0000000026/art-65/par-4
The provisions of Article 64, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
**第五項** 法人（その法人の有する資産で第一項各号に規定するものが当該各号に掲げる場合に該当することとなつた場合における当該法人に限る。）が換地処分等のあつた日を含む事業年度において適格分割、適格現物出資又は適格現物分配（その日以後に行われるものに限る。以下この項及び次項において「適格分割等」という。）を行う場合において、当該法人が当該換地処分等により当該事業年度開始の時から当該適格分割等の直前の時までの間に取得をした交換取得資産を当該適格分割等により分割承継法人、被現物出資法人又は被現物分配法人に移転するときは、当該交換取得資産につき、当該交換取得資産に係る圧縮限度額に相当する金額の範囲内でその帳簿価額を減額したときに限り、その減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-65/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-5 · https://japanlaw.org/l/332AC0000000026/art-65/par-5
Where a corporation (limited to a corporation whose assets prescribed in the items of paragraph (1) have come to fall under the cases listed in those items) carries out a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (limited to one carried out on or after that date; hereinafter referred to as a "qualified company split, etc." in this paragraph and the following paragraph) in the business year that includes the date of the replotting disposition, etc., if the corporation transfers the assets acquired by exchange that it has acquired through the replotting disposition, etc. during the period from the start of that business year until immediately before the qualified company split, etc. to the successor corporation in a company split, the corporation receiving a capital contribution in kind or the corporation receiving a distribution in kind through the qualified company split, etc., then, only where the corporation has reduced the book value of those assets acquired by exchange within the limit of an amount equivalent to the reduction entry limit pertaining to those assets acquired by exchange, an amount equivalent to the amount of that reduction is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第六項** 前項の規定は、同項の規定の適用を受けようとする法人が適格分割等の日以後二月以内に同項に規定する減額した金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
art-65/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-6 · https://japanlaw.org/l/332AC0000000026/art-65/par-6
The provisions of the preceding paragraph apply only where the corporation seeking the application of the provisions of that paragraph submits, within two months after the date of the qualified company split, etc., a document stating the amount of the reduction prescribed in that paragraph and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over its place for tax payment.
machine translation, not official
**第七項** 第一項第四号の規定の適用を受けた場合において、同号の施設建築物の一部を取得する権利及び施設建築敷地若しくはその共有持分若しくは地上権の共有持分（都市再開発法第百十条の二第一項の規定により定められた権利変換計画に係る施設建築敷地に関する権利又は施設建築物に関する権利を取得する権利を含む。）若しくは個別利用区内の宅地若しくはその使用収益権若しくは同号に規定する給付を受ける権利につき同法第百四条第一項（同法第百十条の二第六項又は第百十一条の規定により読み替えて適用される場合を含む。）若しくは第百十八条の二十四（同法第百十八条の二十五の三第三項の規定により読み替えて適用される場合を含む。）の規定によりこれらの規定に規定する差額に相当する金額（第十項第一号並びに次条第一項及び第二項において「変換清算金」という。）の交付を受けることとなつたとき、若しくは第一項第四号に規定する建築施設の部分（同法第百十八条の二十五の三第一項の規定により定められた管理処分計画に係る施設建築敷地又は施設建築物に関する権利を含む。）につき同法第百十八条の五第一項の規定による譲受け希望の申出の撤回があつたとき（同法第百十八条の十二第一項又は第百十八条の十九第一項の規定により譲受け希望の申出を撤回したものとみなされる場合を含む。）、又は同号の施設建築物の一部を取得する権利若しくは施設建築物の一部についての借家権を取得する権利（同法第百十条第一項又は第百十条の二第一項の規定により定められた権利変換計画に係る施設建築物に関する権利を取得する権利を含む。以下この項及び第十項において同じ。）若しくは同号に規定する給付を受ける権利に基づき同号の施設建築物の一部若しくは施設建築物の一部についての借家権（同号の施設建築物に関する権利を含む。）若しくは建築施設の部分（同号の施設建築敷地又は施設建築物に関する権利を含む。）を取得したときは、その受けることとなつた日若しくはその譲受け希望の申出の撤回のあつた日若しくは同法第百十八条の十二第一項若しくは第百十八条の十九第一項の規定によりその撤回があつたものとみなされる日又はその取得した日において、同号の資産のうち当該金額に対応するものとして政令で定める部分若しくはその撤回に係る同号に規定する給付を受ける権利又はその取得の基因となつた同号の施設建築物の一部を取得する権利若しくは施設建築物の一部についての借家権を取得する権利若しくは同号に規定する給付を受ける権利につき収用等又は換地処分等による譲渡があつたものとみなして前二条又は前各項の規定を適用する。
art-65/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-7 · https://japanlaw.org/l/332AC0000000026/art-65/par-7
Where the provisions of paragraph (1), item (iv) have been applied, if an amount equivalent to the difference prescribed in Article 104, paragraph (1) of the Urban Renewal Act (including as applied with the deemed replacement of terms pursuant to the provisions of Article 110-2, paragraph (6) or Article 111 of that Act) or Article 118-24 of that Act (including as applied with the deemed replacement of terms pursuant to the provisions of Article 118-25-3, paragraph (3) of that Act) (referred to as "conversion settlement money" in paragraph (10), item (i) and paragraphs (1) and (2) of the following Article) has come to be granted pursuant to those provisions with regard to the right to acquire a part of a facility building and a facility building site or a share of co-ownership thereof or a share of co-ownership of a superficies right referred to in that item (including a right to acquire rights concerning a facility building site or rights concerning a facility building pertaining to a rights conversion plan established pursuant to the provisions of Article 110-2, paragraph (1) of that Act), or residential land within an individual use zone or a right to use and profit therefrom, or the right to receive the grant prescribed in that item, if an offer of a wish to acquire under the provisions of Article 118-5, paragraph (1) of that Act has been withdrawn with regard to the portion of a building facility prescribed in paragraph (1), item (iv) (including rights concerning a facility building site or a facility building pertaining to a management and disposal plan established pursuant to the provisions of Article 118-25-3, paragraph (1) of that Act) (including where the offer of a wish to acquire is deemed to have been withdrawn pursuant to the provisions of Article 118-12, paragraph (1) or Article 118-19, paragraph (1) of that Act), or if a part of the facility building or a building lease right for a part of the facility building referred to in that item (including rights concerning the facility building referred to in that item) or the portion of a building facility (including rights concerning the facility building site or the facility building referred to in that item) has been acquired based on the right to acquire a part of the facility building or the right to acquire a building lease right for a part of a facility building referred to in that item (including a right to acquire rights concerning a facility building pertaining to a rights conversion plan established pursuant to the provisions of Article 110, paragraph (1) or Article 110-2, paragraph (1) of that Act; hereinafter the same applies in this paragraph and paragraph (10)) or the right to receive the grant prescribed in that item, then the provisions of the preceding two Articles or the preceding paragraphs apply by deeming that a transfer through expropriation, etc. or replotting disposition, etc. has been made, on the day on which it has come to be so granted, the day on which the offer of a wish to acquire was withdrawn or the day on which the withdrawal is deemed to have been made pursuant to the provisions of Article 118-12, paragraph (1) or Article 118-19, paragraph (1) of that Act, or the day of the acquisition, with regard to the part of the assets referred to in that item specified by Cabinet Order as corresponding to that amount, the right to receive the grant prescribed in that item to which the withdrawal pertains, or the right to acquire a part of the facility building, the right to acquire a building lease right for a part of a facility building or the right to receive the grant prescribed in that item that gave rise to the acquisition.
machine translation, not official
**第八項** 第一項第五号の規定の適用を受けた場合において、同号の防災施設建築物の一部を取得する権利及び防災施設建築敷地若しくはその共有持分若しくは地上権の共有持分（密集市街地における防災街区の整備の促進に関する法律第二百五十五条第一項の規定により定められた権利変換計画に係る防災施設建築敷地に関する権利又は防災施設建築物に関する権利を取得する権利を含む。）若しくは個別利用区内の宅地若しくはその使用収益権につき同法第二百四十八条第一項（政令で定める規定により読み替えて適用される場合を含む。）の規定により同項に規定する差額に相当する金額（第十項第一号並びに次条第一項及び第二項において「防災変換清算金」という。）の交付を受けることとなつたとき、又は第一項第五号の防災施設建築物の一部を取得する権利若しくは防災施設建築物の一部についての借家権を取得する権利（同法第二百五十五条第一項又は第二百五十七条第一項の規定により定められた権利変換計画に係る防災施設建築物に関する権利を取得する権利を含む。以下この項及び第十項において同じ。）に基づき同号の防災施設建築物の一部若しくは防災施設建築物の一部についての借家権（同号の防災施設建築物に関する権利を含む。）を取得したときは、その受けることとなつた日又は取得した日において、同号の資産のうち当該金額に対応するものとして政令で定める部分又はその取得の基因となつた同号の防災施設建築物の一部を取得する権利若しくは防災施設建築物の一部についての借家権を取得する権利につき収用等又は換地処分等による譲渡があつたものとみなして前二条又は第一項から第六項までの規定を適用する。
art-65/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-8 · https://japanlaw.org/l/332AC0000000026/art-65/par-8
Where the provisions of paragraph (1), item (v) have been applied, if an amount equivalent to the difference prescribed in Article 248, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (including as applied with the deemed replacement of terms pursuant to provisions specified by Cabinet Order) (referred to as "disaster prevention conversion settlement money" in paragraph (10), item (i) and paragraphs (1) and (2) of the following Article) has come to be granted pursuant to the provisions of that paragraph with regard to the right to acquire a part of a disaster prevention facility building and a disaster prevention facility building site or a share of co-ownership thereof or a share of co-ownership of a superficies right referred to in that item (including a right to acquire rights concerning a disaster prevention facility building site or rights concerning a disaster prevention facility building pertaining to a rights conversion plan established pursuant to the provisions of Article 255, paragraph (1) of that Act), or residential land within an individual use zone or a right to use and profit therefrom, or if a part of the disaster prevention facility building or a building lease right for a part of the disaster prevention facility building referred to in paragraph (1), item (v) (including rights concerning the disaster prevention facility building referred to in that item) has been acquired based on the right to acquire a part of the disaster prevention facility building or the right to acquire a building lease right for a part of a disaster prevention facility building referred to in that item (including a right to acquire rights concerning a disaster prevention facility building pertaining to a rights conversion plan established pursuant to the provisions of Article 255, paragraph (1) or Article 257, paragraph (1) of that Act; hereinafter the same applies in this paragraph and paragraph (10)), then the provisions of the preceding two Articles or paragraphs (1) through (6) apply by deeming that a transfer through expropriation, etc. or replotting disposition, etc. has been made, on the day on which it has come to be so granted or the day of the acquisition, with regard to the part of the assets referred to in that item specified by Cabinet Order as corresponding to that amount, or the right to acquire a part of the disaster prevention facility building or the right to acquire a building lease right for a part of a disaster prevention facility building referred to in that item that gave rise to the acquisition.
machine translation, not official
**第九項** 第一項第六号の規定の適用を受けた場合において、同号の再生後マンションに関する権利を取得する権利に基づき同号の再生後マンションに関する権利を取得したときは、その取得した日において、当該権利を取得する権利につき換地処分等による譲渡があつたものとみなして同項、第二項及び第四項から第六項までの規定を適用する。
art-65/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-9 · https://japanlaw.org/l/332AC0000000026/art-65/par-9
Where the provisions of paragraph (1), item (vi) have been applied, if rights concerning the post-regeneration condominium referred to in that item have been acquired based on the right to acquire rights concerning the post-regeneration condominium referred to in that item, then the provisions of that paragraph, paragraph (2) and paragraphs (4) through (6) apply by deeming that a transfer through replotting disposition, etc. has been made, on the day of the acquisition, with regard to the right to acquire those rights.
machine translation, not official
**第十項** 内国法人が法人税法第六十一条の十一第一項に規定する譲渡損益調整資産（以下この項において「譲渡損益調整資産」という。）に係る同条第一項に規定する譲渡利益額（第一号において「譲渡利益額」という。）につき同項の規定の適用を受けた場合において、同条第二項に規定する譲受法人の有するその適用に係る譲渡損益調整資産（次項において「適用譲渡損益調整資産」という。）である第一項第三号から第七号まで（同項第三号にあつては新都市基盤整備法による土地整理に係る部分を、同項第四号にあつては都市再開発法による第二種市街地再開発事業に係る部分を、それぞれ除く。）の規定に該当する資産（第七項の施設建築物の一部を取得する権利又は施設建築物の一部についての借家権を取得する権利、第八項の防災施設建築物の一部を取得する権利又は防災施設建築物の一部についての借家権を取得する権利及び前項の再生後マンションに関する権利を取得する権利を含む。）の譲渡につき第一項又は第五項の規定の適用を受けたときは、同条の規定の適用については、次の各号に掲げる場合の区分に応じ当該各号に定めるところによる。
art-65/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-10 · https://japanlaw.org/l/332AC0000000026/art-65/par-10
Where a domestic corporation has received the application of the provisions of Article 61-11, paragraph (1) of the Corporation Tax Act with regard to the amount of gain on transfer prescribed in paragraph (1) of that Article (referred to as the "amount of gain on transfer" in item (i)) pertaining to a transfer gain or loss adjustment asset prescribed in that paragraph (hereinafter referred to as a "transfer gain or loss adjustment asset" in this paragraph), if the transferee corporation prescribed in paragraph (2) of that Article has received the application of the provisions of paragraph (1) or paragraph (5) with regard to the transfer of an asset held by it that is a transfer gain or loss adjustment asset to which that application pertains (referred to as an "applicable asset subject to adjustment of gain or loss on transfer" in the following paragraph) and that falls under the provisions of paragraph (1), items (iii) through (vii) (excluding, for item (iii) of that paragraph, the part pertaining to land consolidation under the Act on Development of Infrastructures for New Cities, and, for item (iv) of that paragraph, the part pertaining to a type 2 urban redevelopment project under the Urban Renewal Act) (including the right to acquire a part of a facility building or the right to acquire a building lease right for a part of a facility building referred to in paragraph (7), the right to acquire a part of a disaster prevention facility building or the right to acquire a building lease right for a part of a disaster prevention facility building referred to in paragraph (8), and the right to acquire rights concerning the post-regeneration condominium referred to in the preceding paragraph), then with regard to the application of the provisions of that Article, what is specified in each of the following items applies according to the category of cases listed in those items:
machine translation, not official
**一** 交換取得資産とともに補償金等又は保留地の対価を取得した場合（変換清算金又は防災変換清算金の交付を受けることとなつた場合その他政令で定める場合を含む。） 当該譲渡に基因して法人税法第六十一条の十一第二項の規定により益金の額に算入する金額は、当該譲渡利益額のうち当該補償金等若しくは保留地の対価又は変換清算金若しくは防災変換清算金の額に相当する部分の金額として政令で定めるところにより計算した金額とする。
art-65/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-65/par-10/item-1
where compensation, etc. or consideration for reserved land has been acquired together with assets acquired by exchange (including where conversion settlement money or disaster prevention conversion settlement money has come to be granted and other cases specified by Cabinet Order): the amount to be included in gross profits pursuant to the provisions of Article 61-11, paragraph (2) of the Corporation Tax Act as a result of the transfer is the amount calculated pursuant to the provisions of Cabinet Order as the part of the amount of gain on transfer corresponding to the amount of the compensation, etc. or the consideration for reserved land, or of the conversion settlement money or disaster prevention conversion settlement money;
machine translation, not official
**二** 前号に掲げる場合以外の場合 当該譲渡は、法人税法第六十一条の十一第二項の規定の適用については、同項に規定する政令で定める事由に該当しないものとみなす。
art-65/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-65/par-10/item-2
cases other than the case listed in the preceding item: with regard to the application of the provisions of Article 61-11, paragraph (2) of the Corporation Tax Act, the transfer is deemed not to fall under the grounds specified by Cabinet Order prescribed in that paragraph.
machine translation, not official
**第十一項** 前項の規定の適用がある場合には、同項の譲受法人が同項の譲渡に係る換地処分等により取得した資産を適用譲渡損益調整資産とみなして、同項及び法人税法第六十一条の十一の規定を適用する。
art-65/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-11 · https://japanlaw.org/l/332AC0000000026/art-65/par-11
Where the provisions of the preceding paragraph apply, the provisions of that paragraph and Article 61-11 of the Corporation Tax Act apply by deeming the assets acquired by the transferee corporation referred to in that paragraph through the replotting disposition, etc. pertaining to the transfer referred to in that paragraph to be applicable assets subject to adjustment of gain or loss on transfer.
machine translation, not official
**第十二項** 第六十四条第七項及び第八項の規定は、第一項、第三項又は第五項の規定の適用を受けた資産について準用する。
art-65/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-12 · https://japanlaw.org/l/332AC0000000026/art-65/par-12
The provisions of Article 64, paragraphs (7) and (8) apply mutatis mutandis to assets to which the provisions of paragraph (1), paragraph (3) or paragraph (5) have been applied.
machine translation, not official
**第十三項** 第六十四条第十二項の規定は、第一項、第三項又は第五項の規定の適用を受けた資産について準用する。
art-65/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-13 · https://japanlaw.org/l/332AC0000000026/art-65/par-13
The provisions of Article 64, paragraph (12) apply mutatis mutandis to assets to which the provisions of paragraph (1), paragraph (3) or paragraph (5) have been applied.
machine translation, not official
**第十四項** 第四項、第六項及び前二項に定めるもののほか、第一項第六号に規定する権利変換の時において当該権利変換により譲渡した資産（同号に規定する敷地利用権に係る部分に限る。）の価額と同号に規定する再生後マンションに係る敷地利用権の価額の概算額との差額がある場合における当該譲渡した資産の同項に規定する譲渡直前の帳簿価額の計算その他同項、第三項、第五項及び第七項から第十一項までの規定の適用に関し必要な事項は、政令で定める。
art-65/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-65/par-14 · https://japanlaw.org/l/332AC0000000026/art-65/par-14
Beyond what is provided for in paragraph (4), paragraph (6) and the preceding two paragraphs, the calculation of the book value immediately before the transfer prescribed in paragraph (1) of the assets transferred through the rights conversion prescribed in paragraph (1), item (vi) (limited to the part pertaining to the right to use the site prescribed in that item) in the case where, at the time of that rights conversion, there is a difference between the value of those transferred assets and the approximate value of the right to use the site pertaining to the post-regeneration condominium prescribed in that item, and other matters necessary for the application of the provisions of that paragraph, paragraph (3), paragraph (5) and paragraphs (7) through (11), are specified by Cabinet Order.
machine translation, not official
### 第六十五条の二（収用換地等の場合の所得の特別控除） — Special Deduction for Income in the Case of Expropriation or Replotting, etc.
caption: machine translation, not official
art-65-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-2 · https://japanlaw.org/l/332AC0000000026/art-65-2
**第一項** 法人の有する資産で第六十四条第一項各号又は前条第一項第一号若しくは第二号に規定するものがこれらの規定に該当することとなつた場合（第六十四条第二項の規定により同項第一号に規定する土地等又は同項第二号に規定する土地の上にある資産につき収用等による譲渡があつたものとみなされた場合及び前条第七項に規定する譲受け希望の申出の撤回があつたときにおいて、同項の規定により同条第一項第四号に規定する建築施設の部分の給付を受ける権利につき収用等による譲渡があつたものとみなされる場合を含む。）において、当該法人が収用等又は換地処分等（以下この条において「収用換地等」という。）により取得したこれらの規定に規定する補償金、対価若しくは清算金（当該譲受け希望の申出の撤回があつたことにより支払を受ける対償を含む。以下この条において「補償金等」という。）の額又は資産（以下この条において「交換取得資産」という。）の価額（当該収用換地等により取得した交換取得資産の価額が当該収用換地等により譲渡した資産の価額を超える場合において、その差額に相当する金額を当該収用換地等に際して支出したときは、当該差額に相当する金額を控除した金額）が、当該譲渡した資産の譲渡直前の帳簿価額と当該譲渡した資産の譲渡に要した経費で当該補償金等又は交換取得資産に係るものとして政令で定めるところにより計算した金額との合計額を超え、かつ、当該法人が当該事業年度のうち同一の年に属する期間中に収用換地等により譲渡した資産（前条第一項第三号から第七号までに掲げる場合に該当する換地処分等により譲渡した資産のうち当該換地処分等により取得した資産の価額に対応する部分として政令で定める部分及び同条第七項から第九項までの規定により換地処分等による譲渡があつたものとみなされる資産を除く。次項及び第七項において同じ。）のいずれについても第六十四条から前条までの規定の適用を受けないときは、その超える部分の金額と五千万円（当該譲渡の日の属する年における収用換地等により取得した補償金等（変換清算金及び防災変換清算金を含む。）の額又は交換取得資産の価額につき、この項、次項又は第七項の規定により損金の額に算入した、又は損金の額に算入する金額があるときは、当該金額を控除した金額）とのいずれか低い金額を当該譲渡の日を含む事業年度の所得の金額の計算上、損金の額に算入する。
art-65-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-1
Where assets held by a corporation that are prescribed in the items of Article 64, paragraph (1) or in paragraph (1), item (i) or item (ii) of the preceding Article have come to fall under those provisions (including where a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of Article 64, paragraph (2), with regard to the land, etc. prescribed in item (i) of that paragraph or the assets on the land prescribed in item (ii) of that paragraph, and where, upon the withdrawal of an offer of a wish to acquire prescribed in paragraph (7) of the preceding Article, a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of that paragraph, with regard to the right to receive the grant of the portion of a building facility prescribed in paragraph (1), item (iv) of that Article), if the amount of the compensation, consideration or settlement money prescribed in those provisions (including the consideration paid due to the withdrawal of the offer of a wish to acquire; hereinafter referred to as "compensation, etc." in this Article) or the value of the assets (hereinafter referred to as "assets acquired by exchange" in this Article) that the corporation has acquired through expropriation, etc. or replotting disposition, etc. (hereinafter referred to as "expropriation or replotting, etc." in this Article) (where the value of the assets acquired by exchange acquired through the expropriation or replotting, etc. exceeds the value of the assets transferred through the expropriation or replotting, etc., and an amount equivalent to the difference has been paid upon the expropriation or replotting, etc., the amount after deducting the amount equivalent to that difference) exceeds the total of the book value of the transferred assets immediately before the transfer and the amount calculated pursuant to the provisions of Cabinet Order as the expenses required for the transfer of the transferred assets that pertain to the compensation, etc. or the assets acquired by exchange, and the corporation does not receive the application of the provisions of Article 64 through the preceding Article with regard to any of the assets it has transferred through expropriation or replotting, etc. during the portion of that business year falling within the same calendar year (excluding, of the assets transferred through a replotting disposition, etc. that falls under the cases listed in paragraph (1), items (iii) through (vii) of the preceding Article, the part specified by Cabinet Order as the part corresponding to the value of the assets acquired through that replotting disposition, etc., and assets with regard to which a transfer through replotting disposition, etc. is deemed to have been made pursuant to the provisions of paragraphs (7) through (9) of that Article; the same applies in the following paragraph and paragraph (7)), the lower of the amount of that excess and 50 million yen (where there is an amount that has been included or is to be included in deductible expenses pursuant to the provisions of this paragraph, the following paragraph or paragraph (7) with regard to the amount of compensation, etc. (including conversion settlement money and disaster prevention conversion settlement money) or the value of the assets acquired by exchange acquired through expropriation or replotting, etc. in the year that includes the date of the transfer, the amount after deducting that amount) is included in deductible expenses in calculating the amount of income for the business year that includes the date of the transfer.
machine translation, not official
**第二項** 法人の有する資産で前条第一項第三号から第五号までに規定するものがこれらの規定に該当し、当該法人がこれらの規定に掲げる場合に該当する換地処分等により資産とともに補償金等を取得した場合又は同条第七項の規定により同条第一項第四号の資産につき収用等による譲渡があつたものとみなされて変換清算金の交付を受けることとなつた場合若しくは同条第八項の規定により同条第一項第五号の資産につき収用等による譲渡があつたものとみなされて防災変換清算金の交付を受けることとなつた場合において、その取得した補償金等（変換清算金及び防災変換清算金を含む。以下この項及び第七項において同じ。）の額が当該換地処分等により譲渡した資産（同条第七項又は第八項の規定により収用等による譲渡があつたものとみなされる資産を含む。）の譲渡直前の帳簿価額のうち当該補償金等の額に対応するものとして政令で定めるところにより計算した金額と当該譲渡した資産の譲渡に要した経費で当該補償金等に係るものとして政令で定めるところにより計算した金額との合計額を超え、かつ、当該法人が当該事業年度のうち同一の年に属する期間中に収用換地等により譲渡した資産のいずれについても第六十四条から前条までの規定の適用を受けないときは、その超える部分の金額と五千万円（当該譲渡の日の属する年における収用換地等により取得した補償金等の額又は交換取得資産の価額につき、前項、この項又は第七項の規定により損金の額に算入した、又は損金の額に算入する金額があるときは、当該金額を控除した金額）とのいずれか低い金額を当該譲渡の日を含む事業年度の所得の金額の計算上、損金の額に算入する。
art-65-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-2
Where assets held by a corporation that are prescribed in paragraph (1), items (iii) through (v) of the preceding Article fall under those provisions and the corporation has acquired compensation, etc. together with assets through a replotting disposition, etc. that falls under the cases listed in those provisions, or where a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of paragraph (7) of that Article, with regard to the assets referred to in paragraph (1), item (iv) of that Article and conversion settlement money has come to be granted, or where a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of paragraph (8) of that Article, with regard to the assets referred to in paragraph (1), item (v) of that Article and disaster prevention conversion settlement money has come to be granted, if the amount of the compensation, etc. acquired (including conversion settlement money and disaster prevention conversion settlement money; hereinafter the same applies in this paragraph and paragraph (7)) exceeds the total of the amount calculated pursuant to the provisions of Cabinet Order as the part of the book value immediately before the transfer of the assets transferred through the replotting disposition, etc. (including assets with regard to which a transfer through expropriation, etc. is deemed to have been made pursuant to the provisions of paragraph (7) or paragraph (8) of that Article) corresponding to the amount of the compensation, etc. and the amount calculated pursuant to the provisions of Cabinet Order as the expenses required for the transfer of the transferred assets that pertain to the compensation, etc., and the corporation does not receive the application of the provisions of Article 64 through the preceding Article with regard to any of the assets it has transferred through expropriation or replotting, etc. during the portion of that business year falling within the same calendar year, the lower of the amount of that excess and 50 million yen (where there is an amount that has been included or is to be included in deductible expenses pursuant to the provisions of the preceding paragraph, this paragraph or paragraph (7) with regard to the amount of compensation, etc. or the value of the assets acquired by exchange acquired through expropriation or replotting, etc. in the year that includes the date of the transfer, the amount after deducting that amount) is included in deductible expenses in calculating the amount of income for the business year that includes the date of the transfer.
machine translation, not official
**第三項** 前二項の規定は、次の各号に掲げる場合に該当する場合には、当該各号に定める資産については、適用しない。
art-65-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3
The provisions of the preceding two paragraphs do not apply to the assets specified in the following items in the cases listed in those items:
machine translation, not official
**一** 前二項に規定する資産の収用換地等による譲渡が、当該資産の買取り、消滅、交換、取壊し、除去又は使用（以下この条において「買取り等」という。）の申出をする者（以下この条において「公共事業施行者」という。）から当該資産につき最初に当該申出のあつた日から六月を経過した日（当該資産の当該譲渡につき、土地収用法第十五条の七第一項の規定による仲裁の申請（同日以前にされたものに限る。）に基づき同法第十五条の十一第一項に規定する仲裁判断があつた場合、同法第四十六条の二第一項の規定による補償金の支払の請求があつた場合又は農地法第三条第一項若しくは第五条第一項の規定による許可を受けなければならない場合若しくは同項第六号の規定による届出をする場合には、同日から政令で定める期間を経過した日）までにされなかつた場合 当該資産
art-65-2/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3/item-1
where the transfer through expropriation or replotting, etc. of the assets prescribed in the preceding two paragraphs has not been made by the day on which six months have elapsed from the date on which an offer for the purchase, extinction, exchange, demolition, removal or use (hereinafter referred to as "purchase, etc." in this Article) of the assets was first made by the person making that offer (hereinafter referred to as the "public works undertaker" in this Article) (where, with regard to the transfer of the assets, an arbitral award prescribed in Article 15-11, paragraph (1) of the Expropriation of Land Act has been made based on an application for arbitration under the provisions of Article 15-7, paragraph (1) of that Act (limited to an application made on or before that day), where a request for payment of compensation under the provisions of Article 46-2, paragraph (1) of that Act has been made, or where permission under the provisions of Article 3, paragraph (1) or Article 5, paragraph (1) of the Cropland Act must be obtained or a notification under the provisions of item (vi) of that paragraph is made, the day on which the period specified by Cabinet Order has elapsed from that day): the assets;
machine translation, not official
**二** 一の収用換地等に係る事業につき前二項に規定する資産の収用換地等による譲渡が二以上あつた場合において、これらの譲渡が二以上の年にわたつてされたとき 当該資産のうち、最初に当該譲渡があつた年において譲渡された資産以外の資産
art-65-2/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3/item-2
where there have been two or more transfers through expropriation or replotting, etc. of the assets prescribed in the preceding two paragraphs for a single project pertaining to expropriation or replotting, etc., and those transfers have been made over two or more years: of those assets, the assets other than those transferred in the year in which the transfer was first made;
machine translation, not official
**三** 前二項に規定する資産の収用換地等による譲渡が当該資産につき最初に買取り等の申出を受けた者以外の法人からされた場合（当該申出を受けた者が法人である場合には、当該法人が当該収用換地等による譲渡をしていない場合に該当し、かつ、次に掲げる場合に該当するときを除く。） 当該資産
art-65-2/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3/item-3
where the transfer through expropriation or replotting, etc. of the assets prescribed in the preceding two paragraphs has been made by a corporation other than the person who first received the offer of purchase, etc. with regard to the assets (excluding, where the person who received the offer is a corporation, where that corporation has not made the transfer through expropriation or replotting, etc. and any of the following cases applies): the assets.
machine translation, not official
**イ** 当該法人を被合併法人とする適格合併が行われた場合で当該適格合併により当該資産の移転を受けた合併法人が当該譲渡をした場合
art-65-2/par-3/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-3/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3/item-3/sub-1
where a qualified merger in which that corporation is the merged corporation has been carried out, and the merging corporation that received the transfer of the assets through the qualified merger has made the transfer;
machine translation, not official
**ロ** 当該法人を分割法人とする適格分割が行われた場合で当該適格分割により当該資産の移転を受けた分割承継法人が当該譲渡をした場合
art-65-2/par-3/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-3/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3/item-3/sub-2
where a qualified company split in which that corporation is the splitting corporation has been carried out, and the successor corporation in a company split that received the transfer of the assets through the qualified company split has made the transfer.
machine translation, not official
**第四項** 第一項又は第二項の規定は、確定申告書等にこれらの規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付があり、かつ、これらの規定の適用を受けようとする資産につき公共事業施行者から交付を受けた前項の買取り等の申出があつたことを証する書類その他の財務省令で定める書類を保存している場合に限り、適用する。
art-65-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-4
The provisions of paragraph (1) or paragraph (2) apply only where the tax return, etc. contains a statement concerning the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to those provisions and has attached to it a written statement concerning the calculation of the amount to be included in deductible expenses, and the document, delivered by the public works undertaker, certifying that the offer of purchase, etc. referred to in the preceding paragraph has been made with regard to the assets for which the application of those provisions is sought, and other documents specified by Order of the Ministry of Finance, are preserved.
machine translation, not official
**第五項** 税務署長は、前項の記載若しくは添付がない確定申告書等の提出があつた場合又は同項の財務省令で定める書類の保存がない場合においても、その記載若しくは添付又は保存がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の明細書並びに当該財務省令で定める書類の提出があつた場合に限り、第一項又は第二項の規定を適用することができる。
art-65-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-5
Even where a tax return, etc. without the statement or attachment referred to in the preceding paragraph has been filed, or the documents specified by Order of the Ministry of Finance referred to in that paragraph have not been preserved, the district director may, if the district director finds that there were unavoidable circumstances for the failure to include the statement or attachment or to preserve the documents, apply the provisions of paragraph (1) or paragraph (2), but only where a document containing the statement, the written statement referred to in that paragraph and the documents specified by Order of the Ministry of Finance are submitted.
machine translation, not official
**第六項** 公共事業施行者は、財務省令で定めるところにより、第四項に規定する買取り等の申出があつたことを証する書類の写し及び当該資産の買取り等に係る支払に関する調書を、その事業の施行に係る営業所、事業所その他の事業場の所在地の所轄税務署長に提出しなければならない。
art-65-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-6
A public works undertaker must, pursuant to the provisions of Order of the Ministry of Finance, submit copies of the documents certifying that the offer of purchase, etc. prescribed in paragraph (4) has been made, and a report on payments for the purchase, etc. of the assets, to the district director having jurisdiction over the location of the business office, place of business or other business establishment involved in the implementation of the project.
machine translation, not official
**第七項** 法人が、第六十四条の二第十項から第十二項まで（これらの規定を前条第三項において準用する場合を含む。以下この項において同じ。）の規定に該当することとなつた場合において、第六十四条の二第十項若しくは第十一項に規定する特別勘定の金額又は同条第十二項各号に定める金額に係る収用換地等のあつた日を含む事業年度のうち同一の年に属する期間中に収用換地等により譲渡した資産の全部に係る同条第一項の特別勘定の金額がないこととなり、かつ、当該資産のいずれについても第六十四条第一項（第六十四条の二第七項又は前条第三項において準用する場合を含む。）、第六十四条第九項（第六十四条の二第八項又は前条第三項において準用する場合を含む。）又は前条第一項若しくは第五項の規定の適用を受けていないときは、第六十四条の二第十項から第十二項までの規定に該当することとなつた当該特別勘定の金額と五千万円（当該収用換地等のあつた日の属する年において他の資産の収用換地等により取得した補償金等の額又は交換取得資産の価額につき、第一項、第二項又はこの項の規定により損金の額に算入した、又は損金の額に算入する金額があるときは、当該金額を控除した金額）とのうちいずれか低い金額をその該当することとなつた日を含む事業年度の所得の金額の計算上、損金の額に算入する。
art-65-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-7
Where a corporation has come to fall under the provisions of Article 64-2, paragraphs (10) through (12) (including as applied mutatis mutandis pursuant to paragraph (3) of the preceding Article; hereinafter the same applies in this paragraph), if there ceases to be any amount of the special account referred to in Article 64-2, paragraph (1) pertaining to all of the assets that the corporation transferred through expropriation or replotting, etc. during the portion, falling within the same calendar year, of the business year that includes the date of the expropriation or replotting, etc. to which the amount of the special account prescribed in Article 64-2, paragraph (10) or (11) or the amount specified in the items of paragraph (12) of that Article pertains, and the corporation has not received the application of the provisions of Article 64, paragraph (1) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (7) or paragraph (3) of the preceding Article), Article 64, paragraph (9) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (8) or paragraph (3) of the preceding Article) or paragraph (1) or paragraph (5) of the preceding Article with regard to any of those assets, the lower of the amount of the special account that has come to fall under the provisions of Article 64-2, paragraphs (10) through (12) and 50 million yen (where there is an amount that has been included or is to be included in deductible expenses pursuant to the provisions of paragraph (1), paragraph (2) or this paragraph with regard to the amount of compensation, etc. or the value of the assets acquired by exchange acquired through the expropriation or replotting, etc. of other assets in the year that includes the date of the expropriation or replotting, etc., the amount after deducting that amount) is included in deductible expenses in calculating the amount of income for the business year that includes the day on which it has come to so fall.
machine translation, not official
**第八項** 第三項から第五項までの規定は、前項の規定により損金の額に算入する場合について準用する。
art-65-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-8
The provisions of paragraphs (3) through (5) apply mutatis mutandis where an amount is included in deductible expenses pursuant to the provisions of the preceding paragraph.
machine translation, not official
**第九項** 第一項、第二項又は第七項の規定の適用を受けた法人のこれらの規定により損金の額に算入された金額は、法人税法第六十七条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれるものとする。
art-65-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-9
With regard to the application of the provisions of Article 67, paragraphs (3) and (5) of the Corporation Tax Act, the amount that a corporation that has received the application of the provisions of paragraph (1), paragraph (2) or paragraph (7) has included in deductible expenses pursuant to those provisions is to be included in the amount of income, etc. prescribed in those provisions of that Act.
machine translation, not official
**第十項** 第三項から第六項まで、第八項及び前項に定めるもののほか、第一項、第二項又は第七項の規定の適用を受けた法人の利益積立金額の計算その他第一項、第二項又は第七項の規定の適用に関し必要な事項は、政令で定める。
art-65-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-10
Beyond what is provided for in paragraphs (3) through (6), paragraph (8) and the preceding paragraph, the calculation of the amount of revenue reserves of a corporation that has received the application of the provisions of paragraph (1), paragraph (2) or paragraph (7), and other matters necessary for the application of the provisions of paragraph (1), paragraph (2) or paragraph (7), are specified by Cabinet Order.
machine translation, not official
## 第二款 特定事業の用地買収等の場合の所得の特別控除 — Subsection 2 Special Deduction for Income in the Case of Purchase of Sites, etc. for Specified Projects
heading: machine translation, not official
ch-3/sec-6/subsec-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-6/subsec-2 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-6/subsec-2
### 第六十五条の三（特定土地区画整理事業等のために土地等を譲渡した場合の所得の特別控除） — Special Deduction for Income in the Case of Transfer of Land, etc. for Specified Land Readjustment Projects, etc.
caption: machine translation, not official
art-65-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3 · https://japanlaw.org/l/332AC0000000026/art-65-3
**第一項** 法人（清算中の法人を除く。以下この款において同じ。）の有する土地又は土地の上に存する権利（棚卸資産に該当するものを除く。以下この款において「土地等」という。）が次の各号に掲げる場合に該当することとなつた場合において、当該法人が当該各号に該当することとなつた土地等の譲渡により取得した対価の額又は資産（以下この項において「交換取得資産」という。）の価額（当該譲渡により取得した交換取得資産の価額がその譲渡した土地等の価額を超える場合において、その差額に相当する金額を当該譲渡に際して支出したときは、当該差額に相当する金額を控除した金額）が、当該譲渡した土地等の譲渡直前の帳簿価額と当該譲渡した土地等の譲渡に要した経費で当該対価又は交換取得資産に係るものとして政令で定めるところにより計算した金額との合計額を超え、かつ、当該法人が当該事業年度のうち同一の年に属する期間中にその該当することとなつた土地等のいずれについても第六十五条の七から第六十五条の九まで又は第六十六条の規定の適用を受けないときは、その超える部分の金額と二千万円（当該譲渡の日の属する年における譲渡により取得した対価の額又は交換取得資産の価額につき、この項の規定により損金の額に算入した、又は損金の額に算入する金額があるときは、当該金額を控除した金額）とのいずれか低い金額を当該譲渡の日を含む事業年度の所得の金額の計算上、損金の額に算入する。
art-65-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1
Where land or a right existing on land held by a corporation (excluding a corporation in liquidation; hereinafter the same applies in this Subsection) (excluding that which falls under inventory assets; hereinafter referred to as "land, etc." in this Subsection) has come to fall under any of the cases listed in the following items, if the amount of the consideration or the value of the assets (hereinafter referred to as "assets acquired by exchange" in this paragraph) that the corporation has acquired through the transfer of the land, etc. that has come to fall under any of those items (where the value of the assets acquired by exchange acquired through the transfer exceeds the value of the transferred land, etc., and an amount equivalent to the difference has been paid upon the transfer, the amount after deducting the amount equivalent to that difference) exceeds the total of the book value of the transferred land, etc. immediately before the transfer and the amount calculated pursuant to the provisions of Cabinet Order as the expenses required for the transfer of the transferred land, etc. that pertain to the consideration or the assets acquired by exchange, and the corporation does not receive the application of the provisions of Articles 65-7 through 65-9 or Article 66 with regard to any of the land, etc. that has so come to fall under those items during the portion of that business year falling within the same calendar year, the lower of the amount of that excess and 20 million yen (where there is an amount that has been included or is to be included in deductible expenses pursuant to the provisions of this paragraph with regard to the amount of consideration or the value of the assets acquired by exchange acquired through transfers in the year that includes the date of the transfer, the amount after deducting that amount) is included in deductible expenses in calculating the amount of income for the business year that includes the date of the transfer.
machine translation, not official
**一** 国、地方公共団体、独立行政法人都市再生機構又は地方住宅供給公社が土地区画整理法による土地区画整理事業、大都市地域住宅等供給促進法による住宅街区整備事業、都市再開発法による第一種市街地再開発事業又は密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業として行う公共施設の整備改善、宅地の造成、共同住宅の建設又は建築物及び建築敷地の整備に関する事業の用に供するためこれらの者（地方公共団体の設立に係る団体で政令で定めるものを含む。）に買い取られる場合（第六十四条第一項第三号の四から第三号の六までの規定の適用がある場合を除く。）
art-65-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-1
where land, etc. is purchased by the State, a local government, the Urban Renaissance Agency or a Local Housing Corporation (including an organization established by a local government that is specified by Cabinet Order) for use in a project for the improvement of public facilities, the development of residential land, the construction of apartment houses, or the development of buildings and building sites, which any of those persons carries out as a land readjustment project under the Land Readjustment Act, a residential block improvement project under the Urban Housing Supply Promotion Act, a type 1 urban redevelopment project under the Urban Renewal Act, or a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (excluding the case where the provisions of Article 64, paragraph (1), items (iii)-4 through (iii)-6 apply);
machine translation, not official
**二** 都市再開発法による第一種市街地再開発事業の都市計画法第五十六条第一項に規定する事業予定地内の土地等が、同項の規定に基づいて、当該第一種市街地再開発事業を行う都市再開発法第十一条第二項の認可を受けて設立された市街地再開発組合に買い取られる場合
art-65-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-2
where land, etc. within a planned project site prescribed in Article 56, paragraph (1) of the City Planning Act for a type 1 urban redevelopment project under the Urban Renewal Act is purchased, pursuant to the provisions of that paragraph, by an urban redevelopment association established with the authorization referred to in Article 11, paragraph (2) of the Urban Renewal Act that carries out the type 1 urban redevelopment project;
machine translation, not official
**二の二** 密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業の都市計画法第五十六条第一項に規定する事業予定地内の土地等が、同項の規定に基づいて、当該防災街区整備事業を行う密集市街地における防災街区の整備の促進に関する法律第百三十六条第二項の認可を受けて設立された防災街区整備事業組合に買い取られる場合
art-65-3/par-1/item-2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-1/item-2-2 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-2-2
where land, etc. within a planned project site prescribed in Article 56, paragraph (1) of the City Planning Act for a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts is purchased, pursuant to the provisions of that paragraph, by a disaster prevention block improvement project association established with the authorization referred to in Article 136, paragraph (2) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts that carries out the disaster prevention block improvement project;
machine translation, not official
**三** 古都における歴史的風土の保存に関する特別措置法第十二条第一項、都市緑地法第十七条第一項若しくは第三項、特定空港周辺航空機騒音対策特別措置法第八条第一項、航空法第四十九条第四項（同法第五十五条の二第三項において準用する場合を含む。）、防衛施設周辺の生活環境の整備等に関する法律第五条第二項又は公共用飛行場周辺における航空機騒音による障害の防止等に関する法律第九条第二項その他政令で定める法律の規定により買い取られる場合
art-65-3/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-3
where land, etc. is purchased pursuant to the provisions of Article 12, paragraph (1) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals, Article 17, paragraph (1) or paragraph (3) of the Urban Green Space Conservation Act, Article 8, paragraph (1) of the Act on Special Measures concerning Countermeasures against Aircraft Noise around Specified Airports, Article 49, paragraph (4) of the Civil Aeronautics Act (including as applied mutatis mutandis pursuant to Article 55-2, paragraph (3) of that Act), Article 5, paragraph (2) of the Act on Improvement of Living Environment of Areas Around Defense Facilities, or Article 9, paragraph (2) of the Act on Prevention of Damage caused by Aircraft Noise in Areas around Public Airports, or the provisions of any other Act specified by Cabinet Order;
machine translation, not official
**三の二** 古都における歴史的風土の保存に関する特別措置法第十三条第一項に規定する対象土地が同条第四項の規定により同項の都市緑化支援機構に買い取られる場合（当該都市緑化支援機構が公益社団法人又は公益財団法人であることその他の政令で定める要件を満たす場合に限る。）
art-65-3/par-1/item-3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-1/item-3-2 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-3-2
where target land prescribed in Article 13, paragraph (1) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals is purchased, pursuant to the provisions of paragraph (4) of that Article, by the urban greening support organization referred to in that paragraph (limited to the case where the urban greening support organization satisfies the requirements specified by Cabinet Order, such as being an incorporated public interest association or an incorporated public interest foundation);
machine translation, not official
**三の三** 都市緑地法第十七条の二第一項に規定する対象土地が同条第四項の規定により同項の都市緑化支援機構に買い取られる場合（当該都市緑化支援機構が公益社団法人又は公益財団法人であることその他の政令で定める要件を満たす場合に限る。）
art-65-3/par-1/item-3-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-1/item-3-3 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-3-3
where target land prescribed in Article 17-2, paragraph (1) of the Urban Green Space Conservation Act is purchased, pursuant to the provisions of paragraph (4) of that Article, by the urban greening support organization referred to in that paragraph (limited to the case where the urban greening support organization satisfies the requirements specified by Cabinet Order, such as being an incorporated public interest association or an incorporated public interest foundation);
machine translation, not official
**四** 文化財保護法第二十七条第一項の規定により重要文化財として指定された土地、同法第百九条第一項の規定により史跡、名勝若しくは天然記念物として指定された土地、自然公園法第二十条第一項の規定により特別地域として指定された区域内の土地又は自然環境保全法第二十五条第一項の規定により特別地区として指定された区域内の土地が国又は地方公共団体（その設立に係る団体で政令で定めるものを含む。）に買い取られる場合（当該重要文化財として指定された土地又は当該史跡、名勝若しくは天然記念物として指定された土地が独立行政法人国立文化財機構、独立行政法人国立科学博物館、地方独立行政法人（地方独立行政法人法第二十一条第六号に掲げる業務を主たる目的とするもののうち政令で定めるものに限る。）又は文化財保護法第百九十二条の二第一項に規定する文化財保存活用支援団体に買い取られる場合（当該文化財保存活用支援団体に買い取られる場合には、当該文化財保存活用支援団体が公益社団法人又は公益財団法人であることその他の政令で定める要件を満たす場合に限る。）を含むものとし、第六十四条第一項第二号の規定の適用がある場合を除く。）
art-65-3/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-4
where land designated as an Important Cultural Property pursuant to the provisions of Article 27, paragraph (1) of the Act on Protection of Cultural Properties, land designated as a historic site, place of scenic beauty or natural monument pursuant to the provisions of Article 109, paragraph (1) of that Act, land within the area designated as a special zone pursuant to the provisions of Article 20, paragraph (1) of the Natural Parks Act, or land within the area designated as a special district pursuant to the provisions of Article 25, paragraph (1) of the Nature Conservation Act is purchased by the State or a local government (including an organization established by it that is specified by Cabinet Order) (this includes the case where the land designated as an Important Cultural Property or the land designated as a historic site, place of scenic beauty or natural monument is purchased by the National Institutes for Cultural Heritage, the National Museum of Nature and Science, a local independent administrative agency (limited to one specified by Cabinet Order from among those whose main purpose is the services listed in Article 21, item (vi) of the Local Independent Administrative Agency Act) or a cultural property preservation and utilization support organization prescribed in Article 192-2, paragraph (1) of the Act on Protection of Cultural Properties (where the land is purchased by the cultural property preservation and utilization support organization, limited to the case where that organization satisfies the requirements specified by Cabinet Order, such as being an incorporated public interest association or an incorporated public interest foundation), and excludes the case where the provisions of Article 64, paragraph (1), item (ii) apply);
machine translation, not official
**五** 森林法第二十五条若しくは第二十五条の二の規定により保安林として指定された区域内の土地又は同法第四十一条の規定により指定された保安施設地区内の土地が同条第三項に規定する保安施設事業のために国又は地方公共団体に買い取られる場合
art-65-3/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-5
where land within the area designated as a protection forest pursuant to the provisions of Article 25 or Article 25-2 of the Forest Act or land within a protection facility district designated pursuant to the provisions of Article 41 of that Act is purchased by the State or a local government for a protection facility project prescribed in paragraph (3) of that Article;
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**六** 防災のための集団移転促進事業に係る国の財政上の特別措置等に関する法律第三条第一項の同意を得た同項に規定する集団移転促進事業計画において定められた同法第二条第一項に規定する移転促進区域内にある同法第三条第二項第六号に規定する農地等が当該集団移転促進事業計画に基づき地方公共団体に買い取られる場合（第六十四条第一項第二号の規定の適用がある場合を除く。）
art-65-3/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-6
where farmland, etc. prescribed in Article 3, paragraph (2), item (vi) of the Act on Special Financial Support for Promoting Group Relocation for Disaster Mitigation located within a relocation promotion area prescribed in Article 2, paragraph (1) of that Act that is specified in a group relocation promotion project plan prescribed in Article 3, paragraph (1) of that Act for which the consent referred to in that paragraph has been obtained is purchased by a local government based on the group relocation promotion project plan (excluding the case where the provisions of Article 64, paragraph (1), item (ii) apply);
machine translation, not official
**七** 農業経営基盤強化促進法第四条第一項第一号に規定する農用地で同法第二十二条の四第一項に規定する区域内にあるものが、同条第二項の申出に基づき、同項の農地中間管理機構に買い取られる場合（当該農地中間管理機構が公益社団法人又は公益財団法人であることその他の政令で定める要件を満たす場合に限る。）
art-65-3/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-7
where agricultural land prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation that is located within the area prescribed in Article 22-4, paragraph (1) of that Act is purchased, based on the request referred to in paragraph (2) of that Article, by the farmland intermediary management organization referred to in that paragraph (limited to the case where the farmland intermediary management organization satisfies the requirements specified by Cabinet Order, such as being an incorporated public interest association or an incorporated public interest foundation).
machine translation, not official
**第二項** 法人の有する土地等につき、一の事業で前項各号の買取りに係るものの用に供するために、これらの規定の買取りが二以上行われた場合において、これらの買取りが二以上の年にわたつて行われたときは、これらの買取りのうち、最初にこれらの規定の買取りが行われた年において行われたもの以外の買取りについては、同項の規定は、適用しない。
art-65-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-2
Where, with regard to land, etc. held by a corporation, two or more purchases referred to in those provisions have been made for use in a single project pertaining to the purchases referred to in the items of the preceding paragraph, if those purchases were made over two or more years, the provisions of that paragraph do not apply to the purchases other than those made in the year in which the purchases referred to in those provisions were first made.
machine translation, not official
**第三項** 法人の有する土地等につき、一の事業で第一項各号の買取りに係るものの用に供するために、これらの規定の買取りが次の各号に掲げる法人に該当する法人から行われた場合には、当該各号に定める買取りについては、同項の規定は、適用しない。
art-65-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-3
Where, with regard to land, etc. held by a corporation, the purchases referred to in those provisions have been made, for use in a single project pertaining to the purchases referred to in the items of paragraph (1), from a corporation that falls under the category of corporation listed in any of the following items, the provisions of that paragraph do not apply to the purchases specified in each of those items:
machine translation, not official
**一** 適格合併に係る被合併法人 当該適格合併により合併法人が当該事業に係る資産の移転を受けた場合において当該移転を受けた資産について行われる買取り
art-65-3/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-3/item-1
the merged corporation in a qualified merger: the purchase made with regard to the assets transferred, where the merging corporation has received a transfer of assets pertaining to the project through the qualified merger;
machine translation, not official
**二** 適格分割に係る分割法人 当該適格分割により分割承継法人が当該事業に係る資産の移転を受けた場合において当該移転を受けた資産について行われる買取り
art-65-3/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-3/item-2
the splitting corporation in a qualified company split: the purchase made with regard to the assets transferred, where the successor corporation in a company split has received a transfer of assets pertaining to the project through the qualified company split;
machine translation, not official
**三** 適格現物出資に係る現物出資法人 当該適格現物出資により被現物出資法人が当該事業に係る資産の移転を受けた場合において当該移転を受けた資産について行われる買取り
art-65-3/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-3/item-3
the corporation making a capital contribution in kind in a qualified capital contribution in kind: the purchase made with regard to the assets transferred, where the corporation receiving a capital contribution in kind has received a transfer of assets pertaining to the project through the qualified capital contribution in kind;
machine translation, not official
**四** 適格現物分配に係る現物分配法人 当該適格現物分配により被現物分配法人が当該事業に係る資産の移転を受けた場合において当該移転を受けた資産について行われる買取り
art-65-3/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-3/item-4
the corporation making a distribution in kind in a qualified in-kind distribution: the purchase made with regard to the assets transferred, where the corporation receiving a distribution in kind has received a transfer of assets pertaining to the project through the qualified in-kind distribution.
machine translation, not official
**第四項** 第一項の規定は、確定申告書等に同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付があり、かつ、同項各号の買取りをする者から交付を受けた同項の土地等の買取りがあつたことを証する書類その他の財務省令で定める書類を保存している場合に限り、適用する。
art-65-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-4
The provisions of paragraph (1) apply only where the tax return, etc. contains a statement concerning the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph and has attached to it a written statement concerning the calculation of the amount to be included in deductible expenses, and the document, delivered by the person making the purchase referred to in the items of that paragraph, certifying that the purchase of the land, etc. referred to in that paragraph has been made, and other documents specified by Order of the Ministry of Finance, are preserved.
machine translation, not official
**第五項** 税務署長は、前項の記載若しくは添付がない確定申告書等の提出があつた場合又は同項の財務省令で定める書類の保存がない場合においても、その記載若しくは添付又は保存がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の明細書並びに当該財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-65-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-5
Even where a tax return, etc. without the statement or attachment referred to in the preceding paragraph has been filed, or the documents specified by Order of the Ministry of Finance referred to in that paragraph have not been preserved, the district director may, if the district director finds that there were unavoidable circumstances for the failure to include the statement or attachment or to preserve the documents, apply the provisions of paragraph (1), but only where a document containing the statement, the written statement referred to in that paragraph and the documents specified by Order of the Ministry of Finance are submitted.
machine translation, not official
**第六項** 第一項各号の買取りをする者は、財務省令で定めるところにより、同項の土地等の買取りに係る支払に関する調書を、その事業の施行に係る営業所、事業所その他の事業場の所在地の所轄税務署長に提出しなければならない。
art-65-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-6
A person making a purchase referred to in the items of paragraph (1) must, pursuant to the provisions of Order of the Ministry of Finance, submit a report on payments for the purchase of the land, etc. referred to in that paragraph to the district director having jurisdiction over the location of the business office, place of business or other business establishment involved in the implementation of the project.
machine translation, not official
**第七項** 第一項の規定の適用を受けた法人の同項の規定により損金の額に算入された金額は、法人税法第六十七条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれるものとする。
art-65-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-7
With regard to the application of the provisions of Article 67, paragraphs (3) and (5) of the Corporation Tax Act, the amount that a corporation that has received the application of the provisions of paragraph (1) has included in deductible expenses pursuant to the provisions of that paragraph is to be included in the amount of income, etc. prescribed in those provisions of that Act.
machine translation, not official
**第八項** 第二項から前項までに定めるもののほか、第一項の規定の適用を受けた法人の利益積立金額の計算その他同項の規定の適用に関し必要な事項は、政令で定める。
art-65-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-8
Beyond what is provided for in paragraph (2) through the preceding paragraph, the calculation of the amount of revenue reserves of a corporation that has received the application of the provisions of paragraph (1), and other matters necessary for the application of the provisions of that paragraph, are specified by Cabinet Order.
machine translation, not official
### 第六十五条の四（特定住宅地造成事業等のために土地等を譲渡した場合の所得の特別控除） — Special Deduction for Income in the Case of Transfer of Land, etc. for Specified Housing Land Development Projects, etc.
caption: machine translation, not official
art-65-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4 · https://japanlaw.org/l/332AC0000000026/art-65-4
**第一項** 法人の有する土地等が次の各号に掲げる場合に該当することとなつた場合において、当該法人が当該各号に該当することとなつた土地等の譲渡により取得した対価の額又は資産（以下この項において「交換取得資産」という。）の価額（当該譲渡により取得した交換取得資産の価額がその譲渡した土地等の価額を超える場合において、その差額に相当する金額を当該譲渡に際して支出したときは、当該差額に相当する金額を控除した金額）が、当該譲渡した土地等の譲渡直前の帳簿価額と当該譲渡した土地等の譲渡に要した経費で当該対価又は交換取得資産に係るものとして政令で定めるところにより計算した金額との合計額を超え、かつ、当該法人が当該事業年度のうち同一の年に属する期間中にその該当することとなつた土地等のいずれについても第六十五条の七から第六十五条の九まで又は第六十六条の規定の適用を受けないときは、その超える部分の金額と千五百万円（当該譲渡の日の属する年における譲渡により取得した対価の額又は交換取得資産の価額につき、この項の規定により損金の額に算入した、又は損金の額に算入する金額があるときは、当該金額を控除した金額）とのいずれか低い金額を当該譲渡の日を含む事業年度の所得の金額の計算上、損金の額に算入する。
art-65-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1
Where land, etc. held by a corporation has come to fall under any of the cases listed in the following items, if the amount of the consideration or the value of the assets (hereinafter referred to as "assets acquired by exchange" in this paragraph) that the corporation has acquired through the transfer of the land, etc. that has come to fall under any of those items (where the value of the assets acquired by exchange acquired through the transfer exceeds the value of the transferred land, etc., and an amount equivalent to the difference has been paid upon the transfer, the amount after deducting the amount equivalent to that difference) exceeds the total of the book value of the transferred land, etc. immediately before the transfer and the amount calculated pursuant to the provisions of Cabinet Order as the expenses required for the transfer of the transferred land, etc. that pertain to the consideration or the assets acquired by exchange, and the corporation does not receive the application of the provisions of Articles 65-7 through 65-9 or Article 66 with regard to any of the land, etc. that has so come to fall under those items during the portion of that business year falling within the same calendar year, the lower of the amount of that excess and 15 million yen (where there is an amount that has been included or is to be included in deductible expenses pursuant to the provisions of this paragraph with regard to the amount of consideration or the value of the assets acquired by exchange acquired through transfers in the year that includes the date of the transfer, the amount after deducting that amount) is included in deductible expenses in calculating the amount of income for the business year that includes the date of the transfer.
machine translation, not official
**一** 地方公共団体（その設立に係る団体で政令で定めるものを含む。第十二号において同じ。）、独立行政法人中小企業基盤整備機構、独立行政法人都市再生機構、成田国際空港株式会社、地方住宅供給公社又は日本勤労者住宅協会が行う住宅の建設又は宅地の造成を目的とする事業（政令で定める事業を除く。）の用に供するためにこれらの者に買い取られる場合（第六十四条第一項第二号若しくは第四号、第六十五条第一項第一号又は前条第一項第一号に掲げる場合に該当する場合を除く。）
art-65-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-1
where land, etc. is purchased by a local government (including an organization established by it that is specified by Cabinet Order; the same applies in item (xii)), the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN, the Urban Renaissance Agency, Narita International Airport Corporation, a Local Housing Corporation or the Japan Workers' Housing Association for use in a project for the construction of housing or the development of residential land that it carries out (excluding a project specified by Cabinet Order) (excluding cases that fall under the cases listed in Article 64, paragraph (1), item (ii) or item (iv), Article 65, paragraph (1), item (i), or paragraph (1), item (i) of the preceding Article);
machine translation, not official
**二** 第六十四条第一項第一号に規定する土地収用法等に基づく収用（同項第二号の買取り及び同条第二項第一号の使用を含む。）を行う者若しくはその者に代わるべき者として政令で定める者によつて当該収用の対償に充てるため買い取られる場合、住宅地区改良法第二条第六項に規定する改良住宅を同条第三項に規定する改良地区の区域外に建設するため買い取られる場合又は公営住宅法第二条第四号に規定する公営住宅の買取りにより地方公共団体に買い取られる場合（第六十四条第一項第二号若しくは第四号若しくは第六十五条第一項第一号に掲げる場合又は政令で定める場合に該当する場合を除く。）
art-65-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-2
where land, etc. is purchased by a person who carries out an expropriation based on the Expropriation of Land Act, etc. prescribed in Article 64, paragraph (1), item (i) (including a purchase referred to in item (ii) of that paragraph and a use referred to in paragraph (2), item (i) of that Article), or by a person specified by Cabinet Order as a person who is to act in place of that person, in order to use it as consideration for the expropriation; where land, etc. is purchased in order to construct improved housing prescribed in Article 2, paragraph (6) of the Residential Areas Improvement Act outside the area of the improvement district prescribed in paragraph (3) of that Article; or where land, etc. is purchased by a local government through a purchase of public housing prescribed in Article 2, item (iv) of the Act on Public Housing (excluding cases that fall under the cases listed in Article 64, paragraph (1), item (ii) or item (iv) or Article 65, paragraph (1), item (i), or the cases specified by Cabinet Order);
machine translation, not official
**三** 一団の宅地の造成に関する事業（次に掲げる要件を満たすもので政令で定めるものに限る。）の用に供するために、平成六年一月一日から令和八年十二月三十一日までの間に、買い取られる場合（政令で定める場合に限る。）
art-65-4/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-3
where land, etc. is purchased between January 1, 1994 and December 31, 2026 for use in a project for the development of a single block of residential land (limited to a project that satisfies the following requirements and is specified by Cabinet Order) (limited to the cases specified by Cabinet Order):
machine translation, not official
**イ** 当該一団の宅地の造成が土地区画整理法による土地区画整理事業（当該土地区画整理事業の同法第二条第四項に規定する施行地区（ロにおいて「施行地区」という。）の全部が都市計画法第七条第一項の市街化区域と定められた区域に含まれるものに限る。）として行われるものであること。
art-65-4/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-3/sub-1
the development of the single block of residential land is carried out as a land readjustment project under the Land Readjustment Act (limited to a land readjustment project whose project district prescribed in Article 2, paragraph (4) of that Act (referred to in (b) as the "project district") is wholly included in the area designated as an urbanization promotion area referred to in Article 7, paragraph (1) of the City Planning Act);
machine translation, not official
**ロ** 当該一団の宅地の造成に係る一団の土地（イの土地区画整理事業の施行地区内において当該土地等の買取りをする個人又は法人の有する当該施行地区内にある一団の土地に限る。）の面積が五ヘクタール以上のものであることその他政令で定める要件を満たすものであること。
art-65-4/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-3/sub-2
the area of the single block of land pertaining to the development of the single block of residential land (limited to a single block of land located within the project district of the land readjustment project referred to in (a), which is held by the individual or corporation purchasing the land, etc. within that project district) is five hectares or more, and the project satisfies any other requirements specified by Cabinet Order;
machine translation, not official
**ハ** 当該事業により造成される宅地の分譲が公募の方法により行われるものであること。
art-65-4/par-1/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-3/sub-3
the residential land developed through the project is to be sold in lots by means of public offering.
machine translation, not official
**四** 公有地の拡大の推進に関する法律第六条第一項の協議に基づき地方公共団体、土地開発公社又は政令で定める法人に買い取られる場合（第六十四条第一項第二号又は前条第一項各号に掲げる場合に該当する場合を除く。）
art-65-4/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-4
where land, etc. is purchased by a local government, a Land Development Public Corporation or a corporation specified by Cabinet Order based on the consultation referred to in Article 6, paragraph (1) of the Act on Advancement of Expansion of Public Lands (excluding cases that fall under the cases listed in Article 64, paragraph (1), item (ii) or any of the items of paragraph (1) of the preceding Article);
machine translation, not official
**五** 特定空港周辺航空機騒音対策特別措置法第四条第一項に規定する航空機騒音障害防止特別地区内にある土地が同法第九条第二項の規定により買い取られる場合
art-65-4/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-5
where land located within a special district for prevention of aircraft noise damage prescribed in Article 4, paragraph (1) of the Act on Special Measures concerning Countermeasures against Aircraft Noise around Specified Airports is purchased pursuant to the provisions of Article 9, paragraph (2) of that Act;
machine translation, not official
**六** 地方公共団体又は幹線道路の沿道の整備に関する法律第十三条の二第一項に規定する沿道整備推進機構（政令で定めるものに限る。）が同法第二条第二号に掲げる沿道整備道路の沿道の整備のために行う公共施設若しくは公用施設の整備、宅地の造成又は建築物及び建築敷地の整備に関する事業で政令で定めるものの用に供するために、都市計画法第十二条の四第一項第四号に掲げる沿道地区計画の区域内にある土地等が、これらの者に買い取られる場合（第六十四条第一項第二号若しくは第四号、第六十五条第一項第一号若しくは前条第一項第一号に掲げる場合又は第一号、第二号若しくは第四号に掲げる場合に該当する場合を除く。）
art-65-4/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-6
where land, etc. located within the area of a roadside district plan listed in Article 12-4, paragraph (1), item (iv) of the City Planning Act is purchased by a local government or a roadside improvement promotion organization prescribed in Article 13-2, paragraph (1) of the Act on Improvement of Areas Along Trunk Roads (limited to one specified by Cabinet Order), for use in a project specified by Cabinet Order for the improvement of public facilities or facilities for public use, the development of residential land, or the development of buildings and building sites, which any of those persons carries out for the improvement of the roadside areas of a roadside improvement road listed in Article 2, item (ii) of that Act (excluding cases that fall under the cases listed in Article 64, paragraph (1), item (ii) or item (iv), Article 65, paragraph (1), item (i), or paragraph (1), item (i) of the preceding Article, or the cases listed in item (i), item (ii) or item (iv));
machine translation, not official
**七** 地方公共団体又は密集市街地における防災街区の整備の促進に関する法律第三百条第一項に規定する防災街区整備推進機構（政令で定めるものに限る。）が同法第二条第二号に掲げる防災街区としての整備のために行う公共施設若しくは公用施設の整備、宅地の造成又は建築物及び建築敷地の整備に関する事業で政令で定めるものの用に供するために、都市計画法第八条第一項第五号の二に掲げる特定防災街区整備地区又は同法第十二条の四第一項第二号に掲げる防災街区整備地区計画の区域内にある土地等が、これらの者に買い取られる場合（第六十四条第一項第二号若しくは第四号、第六十五条第一項第一号若しくは前条第一項第一号に掲げる場合又は第一号、第二号若しくは第四号に掲げる場合に該当する場合を除く。）
art-65-4/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-7
where land, etc. located within a specified disaster prevention block improvement district listed in Article 8, paragraph (1), item (v)-2 of the City Planning Act or within the area of a disaster prevention block improvement district plan listed in Article 12-4, paragraph (1), item (ii) of that Act is purchased by a local government or a disaster prevention block improvement promotion organization prescribed in Article 300, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (limited to one specified by Cabinet Order), for use in a project specified by Cabinet Order for the improvement of public facilities or facilities for public use, the development of residential land, or the development of buildings and building sites, which any of those persons carries out for the improvement as a disaster prevention block listed in Article 2, item (ii) of that Act (excluding cases that fall under the cases listed in Article 64, paragraph (1), item (ii) or item (iv), Article 65, paragraph (1), item (i), or paragraph (1), item (i) of the preceding Article, or the cases listed in item (i), item (ii) or item (iv));
machine translation, not official
**八** 地方公共団体又は中心市街地の活性化に関する法律第六十一条第一項に規定する中心市街地整備推進機構（政令で定めるものに限る。）が同法第十六条第一項に規定する認定中心市街地（以下この号において「認定中心市街地」という。）の整備のために同法第十二条第一項に規定する認定基本計画の内容に即して行う公共施設若しくは公用施設の整備、宅地の造成又は建築物及び建築敷地の整備に関する事業で政令で定めるものの用に供するために、認定中心市街地の区域内にある土地等が、これらの者に買い取られる場合（第六十四条第一項第二号若しくは第四号、第六十五条第一項第一号若しくは前条第一項第一号に掲げる場合又は第一号、第二号、第四号若しくは前二号に掲げる場合に該当する場合を除く。）
art-65-4/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-8
where land, etc. located within the area of a certified central urban district is purchased by a local government or a central urban district development promotion organization prescribed in Article 61, paragraph (1) of the Act on Vitalization in City Center (limited to one specified by Cabinet Order), for use in a project specified by Cabinet Order for the improvement of public facilities or facilities for public use, the development of residential land, or the development of buildings and building sites, which any of those persons carries out in line with the contents of the certified basic plan prescribed in Article 12, paragraph (1) of that Act for the improvement of the certified central urban district prescribed in Article 16, paragraph (1) of that Act (hereinafter referred to as a "certified central urban district" in this item) (excluding cases that fall under the cases listed in Article 64, paragraph (1), item (ii) or item (iv), Article 65, paragraph (1), item (i), or paragraph (1), item (i) of the preceding Article, or the cases listed in item (i), item (ii), item (iv) or the preceding two items);
machine translation, not official
**九** 地方公共団体又は景観法第九十二条第一項に規定する景観整備機構（政令で定めるものに限る。以下この号において同じ。）が同法第八条第一項に規定する景観計画に定められた同条第二項第四号ロに規定する景観重要公共施設の整備に関する事業（当該事業が当該景観整備機構により行われるものである場合には、地方公共団体の管理の下に行われるものに限る。）の用に供するために、当該景観計画の区域内にある土地等が、これらの者に買い取られる場合（第六十四条第一項第二号、第六十五条第一項第一号若しくは前条第一項第一号に掲げる場合又は第二号、第四号若しくは前三号に掲げる場合に該当する場合を除く。）
art-65-4/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-9
where land, etc. located within the area of a landscape plan prescribed in Article 8, paragraph (1) of the Landscape Act is purchased by a local government or a landscape improvement organization prescribed in Article 92, paragraph (1) of that Act (limited to one specified by Cabinet Order; the same applies hereinafter in this item), for use in a project for the improvement of landscape-important public facilities prescribed in Article 8, paragraph (2), item (iv), (b) of that Act that are specified in the landscape plan (where the project is carried out by the landscape improvement organization, limited to a project carried out under the control of a local government) (excluding cases that fall under the cases listed in Article 64, paragraph (1), item (ii), Article 65, paragraph (1), item (i), or paragraph (1), item (i) of the preceding Article, or the cases listed in item (ii), item (iv) or the preceding three items);
machine translation, not official
**十** 地方公共団体又は都市再生特別措置法第百十八条第一項に規定する都市再生推進法人（政令で定めるものに限る。以下この号において同じ。）が同法第四十六条第一項に規定する都市再生整備計画又は同法第八十一条第一項に規定する立地適正化計画に記載された公共施設の整備に関する事業（当該事業が当該都市再生推進法人により行われるものである場合には、地方公共団体の管理の下に行われるものに限る。）の用に供するために、当該都市再生整備計画又は立地適正化計画の区域内にある土地等が、これらの者に買い取られる場合（第六十四条第一項第二号若しくは第四号、第六十五条第一項第一号若しくは前条第一項第一号に掲げる場合又は第一号、第二号、第四号若しくは第六号から前号までに掲げる場合に該当する場合を除く。）
art-65-4/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-10
where land, etc. located within the area of an urban reconstruction development plan prescribed in Article 46, paragraph (1) of the Act on Special Measures concerning Urban Reconstruction or a location optimization plan prescribed in Article 81, paragraph (1) of that Act is purchased by a local government or an urban reconstruction promotion corporation prescribed in Article 118, paragraph (1) of that Act (limited to one specified by Cabinet Order; the same applies hereinafter in this item), for use in a project for the improvement of public facilities that is specified in the urban reconstruction development plan or the location optimization plan (where the project is carried out by the urban reconstruction promotion corporation, limited to a project carried out under the control of a local government) (excluding cases that fall under the cases listed in Article 64, paragraph (1), item (ii) or item (iv), Article 65, paragraph (1), item (i), or paragraph (1), item (i) of the preceding Article, or the cases listed in item (i), item (ii), item (iv), or item (vi) through the preceding item);
machine translation, not official
**十一** 地方公共団体又は地域における歴史的風致の維持及び向上に関する法律第三十四条第一項に規定する歴史的風致維持向上支援法人（政令で定めるものに限る。以下この号において同じ。）が同法第十二条第一項に規定する認定重点区域における同法第八条に規定する認定歴史的風致維持向上計画に記載された公共施設又は公用施設の整備に関する事業（当該事業が当該歴史的風致維持向上支援法人により行われるものである場合には、地方公共団体の管理の下に行われるものに限る。）の用に供するために、当該認定重点区域内にある土地等が、これらの者に買い取られる場合（第六十四条第一項第二号若しくは第四号、第六十五条第一項第一号若しくは前条第一項第一号に掲げる場合又は第一号、第二号、第四号若しくは第六号から前号までに掲げる場合に該当する場合を除く。）
art-65-4/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-11
where land, etc. located within a certified priority area prescribed in Article 12, paragraph (1) of the Act on Maintenance and Improvement of Traditional Scenery in Certain Districts is purchased by a local government or a traditional scenery maintenance and improvement support corporation prescribed in Article 34, paragraph (1) of that Act (limited to one specified by Cabinet Order; the same applies hereinafter in this item), for use in a project for the improvement of public facilities or facilities for public use that is specified in the certified traditional scenery maintenance and improvement plan prescribed in Article 8 of that Act for the certified priority area (where the project is carried out by the traditional scenery maintenance and improvement support corporation, limited to a project carried out under the control of a local government) (excluding cases that fall under the cases listed in Article 64, paragraph (1), item (ii) or item (iv), Article 65, paragraph (1), item (i), or paragraph (1), item (i) of the preceding Article, or the cases listed in item (i), item (ii), item (iv), or item (vi) through the preceding item);
machine translation, not official
**十二** 国又は都道府県が作成した総合的な地域開発に関する計画で政令で定めるものに基づき、主として工場、住宅又は流通業務施設の用に供する目的で行われる一団の土地の造成に関する事業で、次に掲げる要件に該当するものとして都道府県知事が指定したものの用に供するために地方公共団体又は国若しくは地方公共団体の出資に係る法人で政令で定めるものに買い取られる場合
art-65-4/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-12
where land, etc. is purchased by a local government, or by a corporation funded by the State or a local government that is specified by Cabinet Order, for use in a project for the development of a single block of land carried out mainly for the purpose of using it for factories, housing or distribution business facilities, based on a plan for comprehensive regional development prepared by the State or a prefecture that is specified by Cabinet Order, which the prefectural governor has designated as a project that meets the following requirements:
machine translation, not official
**イ** 当該計画に係る区域の面積が政令で定める面積以上であり、かつ、当該事業の施行区域の面積が政令で定める面積以上であること。
art-65-4/par-1/item-12/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-12/sub-1 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-12/sub-1
the land area of the area pertaining to the plan is not less than the land area specified by Cabinet Order, and the land area of the project area of the project is not less than the land area specified by Cabinet Order;
machine translation, not official
**ロ** 当該事業の施行区域内の道路、公園、緑地その他の公共の用に供する空地の面積が当該施行区域内に造成される土地の用途区分に応じて適正に確保されるものであること。
art-65-4/par-1/item-12/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-12/sub-2 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-12/sub-2
the land area of roads, parks, green spaces and other open spaces for public use within the project area of the project is appropriately secured according to the categories of use of the land to be developed within the project area.
machine translation, not official
**十三** 次に掲げる事業（都市計画その他の土地利用に関する国又は地方公共団体の計画に適合して行われるものであることその他の政令で定める要件に該当することにつき財務省令で定めるところにより証明がされたものに限る。）の用に供するために、地方公共団体の出資に係る法人その他の政令で定める法人に買い取られる場合
art-65-4/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-13
where land, etc. is purchased by a corporation funded by a local government or any other corporation specified by Cabinet Order, for use in any of the following projects (limited to a project for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that the project satisfies the requirements specified by Cabinet Order, such as being carried out in conformity with city planning or any other plan of the State or a local government concerning land use):
machine translation, not official
**イ** 商店街の活性化のための地域住民の需要に応じた事業活動の促進に関する法律第五条第三項に規定する認定商店街活性化事業計画に基づく同法第二条第二項に規定する商店街活性化事業又は同法第七条第三項に規定する認定商店街活性化支援事業計画に基づく同法第二条第三項に規定する商店街活性化支援事業
art-65-4/par-1/item-13/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-13/sub-1 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-13/sub-1
a shopping district revitalization project prescribed in Article 2, paragraph (2) of the Act on Promotion of Business Activities Meeting the Needs of Local Residents for the Revitalization of Shopping Districts based on a certified shopping district revitalization project plan prescribed in Article 5, paragraph (3) of that Act, or a shopping district revitalization support project prescribed in Article 2, paragraph (3) of that Act based on a certified shopping district revitalization support project plan prescribed in Article 7, paragraph (3) of that Act;
machine translation, not official
**ロ** 中心市街地の活性化に関する法律第四十九条第二項に規定する認定特定民間中心市街地活性化事業計画に基づく同法第七条第七項に規定する中小小売商業高度化事業（同項第一号から第四号まで又は第七号に掲げるものに限る。）
art-65-4/par-1/item-13/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-13/sub-2 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-13/sub-2
a project for the advancement of small and medium retail business prescribed in Article 7, paragraph (7) of the Act on Vitalization in City Center (limited to those listed in items (i) through (iv) or item (vii) of that paragraph) based on a certified specified private central urban district vitalization project plan prescribed in Article 49, paragraph (2) of that Act.
machine translation, not official
**十四** 農業協同組合法第十一条の四十八第一項に規定する宅地等供給事業のうち同法第十条第五項第三号に掲げるもの又は独立行政法人中小企業基盤整備機構法第十五条第一項第三号ロに規定する他の事業者との事業の共同化若しくは中小企業の集積の活性化に寄与する事業の用に供する土地の造成に関する事業で、都市計画その他の土地利用に関する国又は地方公共団体の計画に適合した計画に従つて行われるものであることその他の政令で定める要件に該当するものとして都道府県知事が指定したものの用に供するために買い取られる場合
art-65-4/par-1/item-14 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-14
where land, etc. is purchased for use in a residential land, etc. supply project prescribed in Article 11-48, paragraph (1) of the Agricultural Co-operatives Act that is listed in Article 10, paragraph (5), item (iii) of that Act, or in a project for the development of land to be used for a project that contributes to the joint operation of business with other business operators or to the vitalization of the agglomeration of small and medium-sized enterprises prescribed in Article 15, paragraph (1), item (iii), (b) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency, which the prefectural governor has designated as a project that satisfies the requirements specified by Cabinet Order, such as being carried out in accordance with a plan conforming to city planning or any other plan of the State or a local government concerning land use;
machine translation, not official
**十四の二** 総合特別区域法第二条第二項第五号イ又は第三項第五号イに規定する共同して又は一の団地若しくは主として一の建物に集合して行う事業の用に供する土地の造成に関する事業で、都市計画その他の土地利用に関する国又は地方公共団体の計画に適合した計画に従つて行われるものであることその他の政令で定める要件に該当するものとして市町村長又は特別区の区長が指定したものの用に供するために買い取られる場合
art-65-4/par-1/item-14-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-14-2 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-14-2
where land, etc. is purchased for use in a project for the development of land to be used for a project carried out jointly, or by gathering in a single estate or mainly in a single building, prescribed in Article 2, paragraph (2), item (v), (a) or paragraph (3), item (v), (a) of the Act on Comprehensive Special Zones, which the mayor of a municipality or the head of a special ward has designated as a project that satisfies the requirements specified by Cabinet Order, such as being carried out in accordance with a plan conforming to city planning or any other plan of the State or a local government concerning land use;
machine translation, not official
**十五** 地方公共団体の出資に係る法人その他の政令で定める法人（以下この号において「特定法人」という。）が行う産業廃棄物の処理に係る特定施設の整備の促進に関する法律第二条第二項に規定する特定施設（同項第一号に規定する建設廃棄物処理施設を含むものを除く。）の整備の事業（当該事業が同法第四条第一項の規定による認定を受けた整備計画に基づいて行われるものであることその他の政令で定める要件に該当することにつき財務省令で定めるところにより証明がされたものに限る。）の用に供するために、地方公共団体又は当該特定法人に買い取られる場合（第六十四条第一項第二号若しくは第六十五条第一項第一号に掲げる場合又は第一号に掲げる場合に該当する場合を除く。）
art-65-4/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-15
where, for use in a project for the development of specified facilities prescribed in Article 2, paragraph (2) of the Act on Promotion of Development of Specified Facilities for the Disposal of Industrial Waste (excluding those that include construction waste disposal facilities prescribed in item (i) of that paragraph) carried out by a corporation funded by a local government or any other corporation specified by Cabinet Order (hereinafter referred to as a "specified corporation" in this item) (limited to a project for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that the project satisfies the requirements specified by Cabinet Order, such as being carried out based on a development plan certified under the provisions of Article 4, paragraph (1) of that Act), land, etc. is purchased by a local government or the specified corporation (excluding cases that fall under the cases listed in Article 64, paragraph (1), item (ii) or Article 65, paragraph (1), item (i), or the case listed in item (i));
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**十六** 広域臨海環境整備センター法第二十条第三項の規定による認可を受けた同項の基本計画に基づいて行われる同法第二条第一項第四号に掲げる廃棄物の搬入施設の整備の事業の用に供するために、広域臨海環境整備センターに買い取られる場合
art-65-4/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-16
where land, etc. is purchased by a Bay Area Marine and Environment Consolidation Center for use in a project for the development of waste receiving facilities listed in Article 2, paragraph (1), item (iv) of the Act on Bay Area Marine and Environment Consolidation Centers, which is carried out based on the basic plan referred to in Article 20, paragraph (3) of that Act for which authorization has been obtained under the provisions of that paragraph;
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**十七** 生産緑地法第六条第一項に規定する生産緑地地区内にある土地が、同法第十一条第一項、第十二条第二項又は第十五条第二項の規定に基づき、地方公共団体、土地開発公社その他政令で定める法人に買い取られる場合
art-65-4/par-1/item-17 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-17
where land located within a productive green land district prescribed in Article 6, paragraph (1) of the Productive Green Land Act is purchased by a local government, a Land Development Public Corporation or any other corporation specified by Cabinet Order, pursuant to the provisions of Article 11, paragraph (1), Article 12, paragraph (2) or Article 15, paragraph (2) of that Act;
machine translation, not official
**十八** 国土利用計画法第十二条第一項の規定により規制区域として指定された区域内の土地等が同法第十九条第二項の規定により買い取られる場合
art-65-4/par-1/item-18 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-18 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-18
where land, etc. within the area designated as a regulated area pursuant to the provisions of Article 12, paragraph (1) of the National Land Use Planning Act is purchased pursuant to the provisions of Article 19, paragraph (2) of that Act;
machine translation, not official
**十九** 国、地方公共団体その他政令で定める法人が作成した地域の開発、保全又は整備に関する事業に係る計画で、国土利用計画法第九条第三項に規定する土地利用の調整等に関する事項として同条第一項の土地利用基本計画に定められたもののうち政令で定めるものに基づき、当該事業の用に供するために土地等が国又は地方公共団体（その設立に係る団体で政令で定めるものを含む。）に買い取られる場合
art-65-4/par-1/item-19 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-19
where land, etc. is purchased by the State or a local government (including an organization established by it that is specified by Cabinet Order) for use in a project, based on a plan for a project concerning the development, conservation or improvement of a region prepared by the State, a local government or any other corporation specified by Cabinet Order, which is specified by Cabinet Order from among the plans prescribed in the basic land use plan referred to in Article 9, paragraph (1) of the National Land Use Planning Act as matters concerning the coordination, etc. of land use prescribed in paragraph (3) of that Article;
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**二十** 都市再開発法第七条の六第三項、大都市地域住宅等供給促進法第八条第三項（大都市地域住宅等供給促進法第二十七条において準用する場合を含む。）、地方拠点都市地域の整備及び産業業務施設の再配置の促進に関する法律第二十二条第三項又は被災市街地復興特別措置法第八条第三項の規定により土地等が買い取られる場合
art-65-4/par-1/item-20 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-20 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-20
where land, etc. is purchased pursuant to the provisions of Article 7-6, paragraph (3) of the Urban Renewal Act, Article 8, paragraph (3) of the Urban Housing Supply Promotion Act (including as applied mutatis mutandis pursuant to Article 27 of the Urban Housing Supply Promotion Act), Article 22, paragraph (3) of the Act on Comprehensive Development of Regional Core Cities with Relocation of Office-Work Function, or Article 8, paragraph (3) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster;
machine translation, not official
**二十一** 土地区画整理法による土地区画整理事業（同法第三条第一項の規定によるものを除く。）が施行された場合において、土地等の上に存する建物又は構築物（以下この号において「建物等」という。）が建築基準法第三条第二項に規定する建築物その他の政令で定める建物等に該当していることにより換地（当該土地の上に存する権利の目的となるべき土地を含む。以下この号において同じ。）を定めることが困難であることにつき財務省令で定めるところにより証明がされた当該土地等について土地区画整理法第九十条の規定により換地が定められなかつたことに伴い同法第九十四条の規定による清算金を取得するとき（政令で定める場合に該当する場合を除く。）。
art-65-4/par-1/item-21 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-21 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-21
where a land readjustment project under the Land Readjustment Act (excluding one under the provisions of Article 3, paragraph (1) of that Act) has been implemented, and settlement money under the provisions of Article 94 of that Act is acquired as a result of no replotted land having been designated under the provisions of Article 90 of the Land Readjustment Act for land, etc. for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that it is difficult to designate replotted land (including land that is to be the subject of a right existing on the land; hereinafter the same applies in this item) because a building or structure existing on the land, etc. (hereinafter referred to as "buildings, etc." in this item) falls under a building prescribed in Article 3, paragraph (2) of the Building Standards Act or any other buildings, etc. specified by Cabinet Order (excluding cases that fall under the cases specified by Cabinet Order);
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**二十一の二** 土地等につき被災市街地復興特別措置法による被災市街地復興土地区画整理事業が施行された場合において、同法第十七条第一項の規定により保留地が定められたことに伴い当該土地等に係る換地処分により当該土地等のうち当該保留地の対価の額に対応する部分の譲渡があつたとき。
art-65-4/par-1/item-21-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-21-2 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-21-2
where a land readjustment project for reconstruction of a disaster-damaged urban district under the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster has been implemented with regard to land, etc., and, as a result of reserved land having been designated under the provisions of Article 17, paragraph (1) of that Act, the portion of the land, etc. corresponding to the amount of the consideration for the reserved land has been transferred through a replotting disposition pertaining to the land, etc.;
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**二十二** 土地等につきマンションの再生等の円滑化に関する法律第二条第一項第十号に規定するマンション再生事業が施行された場合において、当該土地等に係る同法の権利変換により同法第七十五条の規定による補償金（当該法人（同条第一号に掲げる者に限る。）がやむを得ない事情により同法第五十六条第一項の申出をしたと認められる場合として政令で定める場合における当該申出に基づき支払われるものに限る。）を取得するとき、又は当該土地等が同法第十五条第一項若しくは第六十四条第一項若しくは第三項の請求（当該法人にやむを得ない事情があつたと認められる場合として政令で定める場合にされたものに限る。）により買い取られたとき。
art-65-4/par-1/item-22 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-22 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-22
where a condominium regeneration project prescribed in Article 2, paragraph (1), item (x) of the Act on Facilitation of the Regeneration, etc. of Condominiums has been implemented with regard to land, etc., and compensation under the provisions of Article 75 of that Act (limited to compensation paid based on the request referred to in Article 56, paragraph (1) of that Act in the case specified by Cabinet Order as the case where the corporation (limited to a person listed in item (i) of Article 75 of that Act) is found to have made that request due to unavoidable circumstances) is acquired through a rights conversion under that Act pertaining to the land, etc., or where the land, etc. has been purchased upon a demand referred to in Article 15, paragraph (1) or Article 64, paragraph (1) or paragraph (3) of that Act (limited to a demand made in the case specified by Cabinet Order as the case where the corporation is found to have had unavoidable circumstances);
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**二十二の二** 建築物の耐震改修の促進に関する法律第五条第三項第二号に規定する通行障害既存耐震不適格建築物（同法第七条第二号又は第三号に掲げる建築物であるものに限る。）に該当するマンション（マンションの再生等の円滑化に関する法律第二条第一項第一号に規定するマンションをいう。以下この号において同じ。）の敷地の用に供されている土地等につきマンションの再生等の円滑化に関する法律第二条第一項第十八号に規定するマンション敷地売却事業（当該マンション敷地売却事業に係る同法第百七条に規定する認定除却等計画その他財務省令で定める計画に、マンションを除却した後の土地に新たに建築されるマンションに関する事項の記載があるものに限る。）又は同項第十九号に規定するマンション除却敷地売却事業（当該マンション除却敷地売却事業に係る財務省令で定める計画に、マンションを除却した後の土地に新たに建築されるマンションに関する事項の記載があるものに限る。）が実施された場合において、当該土地等に係る同法第百四十一条第一項の認可を受けた同項に規定する分配金取得計画（同法第百四十五条において準用する同項の規定により当該分配金取得計画の変更に係る認可を受けた場合には、その変更後のもの）に基づき同法第百五十一条の規定による同法第百四十二条第一項第三号の分配金を取得するとき、又は当該土地等が同法第百二十一条第一項の請求により買い取られたとき。
art-65-4/par-1/item-22-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-22-2 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-22-2
where a condominium site sale project prescribed in Article 2, paragraph (1), item (xviii) of the Act on Facilitation of the Regeneration, etc. of Condominiums (limited to a project for which the certified removal, etc. plan prescribed in Article 107 of that Act pertaining to the condominium site sale project or any other plan specified by Order of the Ministry of Finance contains matters concerning a condominium to be newly constructed on the land after the removal of the condominium) or a condominium removal and site sale project prescribed in item (xix) of that paragraph (limited to a project for which the plan specified by Order of the Ministry of Finance pertaining to the condominium removal and site sale project contains matters concerning a condominium to be newly constructed on the land after the removal of the condominium) has been implemented with regard to land, etc. used as the site of a condominium (meaning a condominium prescribed in Article 2, paragraph (1), item (i) of the Act on Facilitation of the Regeneration, etc. of Condominiums; hereinafter the same applies in this item) that falls under the category of an existing building not conforming to seismic standards that would obstruct passage as prescribed in Article 5, paragraph (3), item (ii) of the Act on Promotion of Seismic Retrofitting of Buildings (limited to a building listed in Article 7, item (ii) or item (iii) of that Act), and the distribution money referred to in Article 142, paragraph (1), item (iii) of the Act on Facilitation of the Regeneration, etc. of Condominiums is acquired under the provisions of Article 151 of that Act based on the distribution money acquisition plan prescribed in Article 141, paragraph (1) of that Act pertaining to the land, etc. for which authorization referred to in that paragraph has been obtained (or, where authorization for a change of the distribution money acquisition plan has been obtained under the provisions of that paragraph as applied mutatis mutandis pursuant to Article 145 of that Act, the plan after the change), or where the land, etc. has been purchased upon a demand referred to in Article 121, paragraph (1) of that Act;
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**二十三** 絶滅のおそれのある野生動植物の種の保存に関する法律第三十七条第一項の規定により管理地区として指定された区域内の土地が国若しくは地方公共団体に買い取られる場合又は鳥獣の保護及び管理並びに狩猟の適正化に関する法律第二十九条第一項の規定により環境大臣が特別保護地区として指定した区域内の土地のうち文化財保護法第百九条第一項の規定により天然記念物として指定された鳥獣（これに準ずる鳥を含む。）の生息地で国若しくは地方公共団体においてその保存をすべきものとして政令で定めるものが国若しくは地方公共団体に買い取られる場合（第六十四条第一項第二号又は前条第一項第四号に掲げる場合に該当する場合を除く。）
art-65-4/par-1/item-23 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-23 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-23
where land within the area designated as a management district pursuant to the provisions of Article 37, paragraph (1) of the Act on Conservation of Endangered Species of Wild Fauna and Flora is purchased by the State or a local government, or where land that, out of land within the area designated by the Minister of the Environment as a special protection zone pursuant to the provisions of Article 29, paragraph (1) of the Act on the Protection and Management of Wildlife, and the Optimization of Hunting, is a habitat of birds or mammals (including birds equivalent thereto) designated as a natural monument pursuant to the provisions of Article 109, paragraph (1) of the Act on Protection of Cultural Properties and is specified by Cabinet Order as a habitat that should be preserved by the State or a local government, is purchased by the State or a local government (excluding cases that fall under the cases listed in Article 64, paragraph (1), item (ii) or paragraph (1), item (iv) of the preceding Article);
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**二十四** 自然公園法第七十二条に規定する都道府県立自然公園の区域内のうち同法第七十三条第一項に規定する条例の定めるところにより特別地域として指定された地域で、当該地域内における行為につき同法第二十条第一項に規定する特別地域内における行為に関する同法第二章第四節の規定による規制と同等の規制が行われている地域として環境大臣が認定した地域内の土地又は自然環境保全法第四十五条第一項に規定する都道府県自然環境保全地域のうち同法第四十六条第一項に規定する条例の定めるところにより特別地区として指定された地区で、当該地区内における行為につき同法第二十五条第一項に規定する特別地区内における行為に関する同法第四章第二節の規定による規制と同等の規制が行われている地区として環境大臣が認定した地区内の土地が地方公共団体に買い取られる場合
art-65-4/par-1/item-24 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-24 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-24
where land within an area that, within the area of a prefectural natural park prescribed in Article 72 of the Natural Parks Act, has been designated as a special zone as provided by the Prefectural Ordinance prescribed in Article 73, paragraph (1) of that Act, and that the Minister of the Environment has certified as an area where acts within it are subject to regulation equivalent to the regulation under the provisions of Chapter II, Section 4 of that Act concerning acts within a special zone prescribed in Article 20, paragraph (1) of that Act, or land within a district that, out of a prefectural nature conservation area prescribed in Article 45, paragraph (1) of the Nature Conservation Act, has been designated as a special district as provided by the Prefectural Ordinance prescribed in Article 46, paragraph (1) of that Act, and that the Minister of the Environment has certified as a district where acts within it are subject to regulation equivalent to the regulation under the provisions of Chapter IV, Section 2 of that Act concerning acts within a special district prescribed in Article 25, paragraph (1) of that Act, is purchased by a local government;
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**二十五** 農業経営基盤強化促進法第四条第一項第一号に規定する農用地で農業振興地域の整備に関する法律第八条第二項第一号に規定する農用地区域として定められている区域内にあるものが、農業経営基盤強化促進法第二十二条第二項の協議に基づき、同項の農地中間管理機構（政令で定めるものに限る。）に買い取られる場合
art-65-4/par-1/item-25 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-25 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-25
where agricultural land prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation that is located within the area designated as an agricultural land area prescribed in Article 8, paragraph (2), item (i) of the Act on Establishment of Agricultural Promotion Regions is purchased, based on the consultation referred to in Article 22, paragraph (2) of the Act on Promotion of Improvement of Agricultural Management Foundation, by the farmland intermediary management organization referred to in that paragraph (limited to one specified by Cabinet Order).
machine translation, not official
**第二項** 法人の有する土地等で被災市街地復興特別措置法第五条第一項の規定により都市計画に定められた被災市街地復興推進地域内にあるものが前項第二十一号の二に掲げる場合に該当することとなつた場合には、同号の保留地が定められた場合は第六十五条第一項に規定する保留地が定められた場合に該当するものとみなし、かつ、同号の保留地の対価の額は同項並びに同条第二項第一号及び第十項第一号に規定する保留地の対価の額に該当するものとみなして、同条第一項、第五項及び第十項の規定を適用する。
art-65-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-2
Where land, etc. held by a corporation that is located within a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan pursuant to the provisions of Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster has come to fall under the case listed in item (xxi)-2 of the preceding paragraph, the provisions of Article 65, paragraphs (1), (5) and (10) apply by deeming the designation of the reserved land referred to in that item to fall under the case where reserved land has been designated as prescribed in paragraph (1) of that Article, and by deeming the amount of the consideration for the reserved land referred to in that item to fall under the amount of the consideration for reserved land prescribed in that paragraph, paragraph (2), item (i) and paragraph (10), item (i) of that Article.
machine translation, not official
**第三項** 法人の有する土地等につき、一の事業で第一項第一号から第三号まで、第六号から第十六号まで、第十九号、第二十二号又は第二十二号の二の買取りに係るものの用に供するために、これらの規定の買取りが二以上行われた場合において、これらの買取りが二以上の年にわたつて行われたときは、これらの買取りのうち、最初にこれらの規定の買取りが行われた年において行われたもの以外の買取りについては、同項の規定は、適用しない。
art-65-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-3
Where, with regard to land, etc. held by a corporation, two or more purchases referred to in those provisions have been made for use in a single project pertaining to the purchases referred to in paragraph (1), items (i) through (iii), items (vi) through (xvi), item (xix), item (xxii) or item (xxii)-2, if those purchases were made over two or more years, the provisions of that paragraph do not apply to the purchases other than those made in the year in which the purchases referred to in those provisions were first made.
machine translation, not official
**第四項** 法人の有する土地等につき、一の事業で第一項第一号から第三号まで、第六号から第十六号まで、第十九号、第二十二号又は第二十二号の二の買取りに係るものの用に供するために、これらの買取りが次の各号に掲げる法人に該当する法人から行われた場合には、当該各号に定める買取りについては、同項の規定は、適用しない。
art-65-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-4
Where, with regard to land, etc. held by a corporation, the purchases referred to in those provisions have been made, for use in a single project pertaining to the purchases referred to in paragraph (1), items (i) through (iii), items (vi) through (xvi), item (xix), item (xxii) or item (xxii)-2, from a corporation that falls under the category of corporation listed in any of the following items, the provisions of that paragraph do not apply to the purchases specified in each of those items:
machine translation, not official
**一** 適格合併に係る被合併法人 当該適格合併により合併法人が当該事業に係る資産の移転を受けた場合において当該移転を受けた資産について行われる買取り
art-65-4/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-4/item-1
the merged corporation in a qualified merger: the purchase made with regard to the assets transferred, where the merging corporation has received a transfer of assets pertaining to the project through the qualified merger;
machine translation, not official
**二** 適格分割に係る分割法人 当該適格分割により分割承継法人が当該事業に係る資産の移転を受けた場合において当該移転を受けた資産について行われる買取り
art-65-4/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-4/item-2
the splitting corporation in a qualified company split: the purchase made with regard to the assets transferred, where the successor corporation in a company split has received a transfer of assets pertaining to the project through the qualified company split;
machine translation, not official
**三** 適格現物出資に係る現物出資法人 当該適格現物出資により被現物出資法人が当該事業に係る資産の移転を受けた場合において当該移転を受けた資産について行われる買取り
art-65-4/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-4/item-3
the corporation making a capital contribution in kind in a qualified capital contribution in kind: the purchase made with regard to the assets transferred, where the corporation receiving a capital contribution in kind has received a transfer of assets pertaining to the project through the qualified capital contribution in kind;
machine translation, not official
**四** 適格現物分配に係る現物分配法人 当該適格現物分配により被現物分配法人が当該事業に係る資産の移転を受けた場合において当該移転を受けた資産について行われる買取り
art-65-4/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-4/item-4
the corporation making a distribution in kind in a qualified in-kind distribution: the purchase made with regard to the assets transferred, where the corporation receiving a distribution in kind has received a transfer of assets pertaining to the project through the qualified in-kind distribution.
machine translation, not official
**第五項** 前条第四項、第五項及び第七項の規定は第一項の規定を適用する場合について、同条第六項の規定は第一項各号の買取りをする者について、それぞれ準用する。
art-65-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-5
The provisions of paragraphs (4), (5) and (7) of the preceding Article apply mutatis mutandis where the provisions of paragraph (1) are applied, and the provisions of paragraph (6) of that Article apply mutatis mutandis to a person making a purchase referred to in the items of paragraph (1).
machine translation, not official
**第六項** 第二項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-65-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-6
Beyond what is provided for in paragraph (2) through the preceding paragraph, matters necessary for the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第六十五条の五（農地保有の合理化のために農地等を譲渡した場合の所得の特別控除） — Special Deduction for Income in the Case of Transfer of Farmland, etc. for Rationalization of Farmland Holding
caption: machine translation, not official
art-65-5 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5 · https://japanlaw.org/l/332AC0000000026/art-65-5
**第一項** 農地法第二条第三項に規定する農地所有適格法人の有する土地等が次の各号に掲げる場合に該当することとなつた場合において、当該農地所有適格法人が当該各号に該当することとなつた土地等の譲渡により取得した対価の額又は資産（以下この項において「交換取得資産」という。）の価額（当該譲渡により取得した交換取得資産の価額がその譲渡した土地等の価額を超える場合において、その差額に相当する金額を当該譲渡に際して支出したときは、当該差額に相当する金額を控除した金額）が、当該譲渡した土地等の譲渡直前の帳簿価額と当該譲渡した土地等の譲渡に要した経費で当該対価又は交換取得資産に係るものとして政令で定めるところにより計算した金額との合計額を超え、かつ、当該農地所有適格法人が当該事業年度のうち同一の年に属する期間中にその該当することとなつた土地等のいずれについても第六十五条の七から第六十五条の九まで又は第六十六条の規定の適用を受けないときは、その超える部分の金額と八百万円（当該譲渡の日の属する年における譲渡により取得した対価の額又は交換取得資産の価額につき、この項の規定により損金の額に算入した、又は損金の額に算入する金額があるときは、当該金額を控除した金額）とのいずれか低い金額を当該譲渡の日を含む事業年度の所得の金額の計算上、損金の額に算入する。
art-65-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-1
Where land, etc. held by a qualified farmland-owning corporation prescribed in Article 2, paragraph (3) of the Cropland Act has come to fall under any of the cases listed in the following items, if the amount of the consideration or the value of the assets (hereinafter referred to as "assets acquired by exchange" in this paragraph) that the qualified farmland-owning corporation has acquired through the transfer of the land, etc. that has come to fall under any of those items (where the value of the assets acquired by exchange acquired through the transfer exceeds the value of the transferred land, etc., and an amount equivalent to the difference has been paid upon the transfer, the amount after deducting the amount equivalent to that difference) exceeds the total of the book value of the transferred land, etc. immediately before the transfer and the amount calculated pursuant to the provisions of Cabinet Order as the expenses required for the transfer of the transferred land, etc. that pertain to the consideration or the assets acquired by exchange, and the qualified farmland-owning corporation does not receive the application of the provisions of Articles 65-7 through 65-9 or Article 66 with regard to any of the land, etc. that has so come to fall under those items during the portion of that business year falling within the same calendar year, the lower of the amount of that excess and 8 million yen (where there is an amount that has been included or is to be included in deductible expenses pursuant to the provisions of this paragraph with regard to the amount of consideration or the value of the assets acquired by exchange acquired through transfers in the year that includes the date of the transfer, the amount after deducting that amount) is included in deductible expenses in calculating the amount of income for the business year that includes the date of the transfer.
machine translation, not official
**一** 農業振興地域の整備に関する法律第二十三条に規定する勧告に係る協議、調停又はあつせんにより譲渡した場合その他農地保有の合理化のために土地等を譲渡した場合として政令で定める場合（第六十五条の三第一項第七号又は前条第一項第二十五号の規定の適用がある場合を除く。）
art-65-5/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-1/item-1
where land, etc. is transferred through consultation, conciliation or mediation pertaining to a recommendation prescribed in Article 23 of the Act on Establishment of Agricultural Promotion Regions, or any other case specified by Cabinet Order as a case where land, etc. is transferred for rationalization of farmland holding (excluding the case where the provisions of Article 65-3, paragraph (1), item (vii) or paragraph (1), item (xxv) of the preceding Article apply);
machine translation, not official
**二** 農業振興地域の整備に関する法律第八条第二項第一号に規定する農用地区域内にある土地等を農地中間管理事業の推進に関する法律第十八条第七項の規定による公告があつた同条第一項の農用地利用集積等促進計画の定めるところにより譲渡した場合（第六十五条の三第一項第七号又は前条第一項第二十五号の規定の適用がある場合を除く。）
art-65-5/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-1/item-2
where land, etc. located within an agricultural land area prescribed in Article 8, paragraph (2), item (i) of the Act on Establishment of Agricultural Promotion Regions is transferred as provided by a promotion plan for agricultural land use consolidation, etc. referred to in Article 18, paragraph (1) of the Act on the Promotion of Farmland Intermediary Management Services for which public notice under the provisions of paragraph (7) of that Article has been given (excluding the case where the provisions of Article 65-3, paragraph (1), item (vii) or paragraph (1), item (xxv) of the preceding Article apply).
machine translation, not official
**第二項** 前項の規定は、確定申告書等に同項の規定により損金の額に算入される金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその損金の額に算入される金額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
art-65-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-2
The provisions of the preceding paragraph apply only where the tax return, etc. contains a statement concerning the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph, and a written statement concerning the calculation of the amount to be included in deductible expenses and other documents specified by Order of the Ministry of Finance are attached to that tax return, etc.
machine translation, not official
**第三項** 税務署長は、前項の記載又は添付がない確定申告書等の提出があつた場合においても、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-65-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-3
Even where a tax return, etc. without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, if the district director finds that there were unavoidable circumstances for the failure to include the statement or attachment, apply the provisions of paragraph (1), but only where a document containing the statement, and the written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph, are submitted.
machine translation, not official
**第四項** 第六十五条の三第七項の規定は、第一項の規定を適用する場合について準用する。
art-65-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-4
The provisions of Article 65-3, paragraph (7) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
**第五項** 前三項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-65-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-5
Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
## 第二款の二 特定の長期所有土地等の所得の特別控除 — Subsection 2-2 Special Deduction for Income on Specified Long-Term Held Land, etc.
heading: machine translation, not official
ch-3/sec-6/subsec-2-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-6/subsec-2-2 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-6/subsec-2-2
### 第六十五条の五の二
art-65-5-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5-2 · https://japanlaw.org/l/332AC0000000026/art-65-5-2
**第一項** 法人（清算中の法人を除く。）が、平成二十一年一月一日から平成二十二年十二月三十一日までの期間（第四項において「指定期間」という。）内に取得をした国内にある土地又は土地の上に存する権利（棚卸資産に該当するものを除く。以下この条において「土地等」という。）で、その取得をした日から引き続き所有し、かつ、その所有期間（その取得をした日の翌日から当該土地等の譲渡をした日の属する年の一月一日までの所有していた期間をいう。）が五年を超えるものの譲渡をした場合において、当該法人が当該土地等の譲渡により取得した対価の額又は資産（以下この項において「交換取得資産」という。）の価額（当該譲渡により取得した交換取得資産の価額がその譲渡をした土地等の価額を超える場合において、その差額に相当する金額を当該譲渡に際して支出したときは、当該差額に相当する金額を控除した金額）が、当該譲渡をした土地等の譲渡直前の帳簿価額と当該譲渡をした土地等の譲渡に要した経費で当該対価又は交換取得資産に係るものとして政令で定めるところにより計算した金額との合計額を超え、かつ、当該法人が当該事業年度のうち同一の年に属する期間中にその譲渡をした土地等のいずれについても第六十五条の七から第六十五条の九まで又は第六十六条の規定の適用を受けないときは、その超える部分の金額と千万円（当該譲渡の日の属する年における譲渡により取得した対価の額又は交換取得資産の価額につき、この項の規定により損金の額に算入した、又は損金の額に算入する金額があるときは、当該金額を控除した金額）とのいずれか低い金額を当該譲渡の日を含む事業年度の所得の金額の計算上、損金の額に算入する。
art-65-5-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-1
Where a corporation (excluding a corporation in liquidation) has transferred land located in Japan or a right existing on land (excluding that which falls under inventory assets; hereinafter referred to as "land, etc." in this Article) that it acquired within the period from January 1, 2009 to December 31, 2010 (referred to as the "designated period" in paragraph (4)), that it has continued to hold since the date of acquisition and for which the holding period (meaning the period during which it held the land, etc. from the day following the date of acquisition until January 1 of the year that includes the date of the transfer of the land, etc.) exceeds five years, if the amount of the consideration or the value of the assets (hereinafter referred to as "assets acquired by exchange" in this paragraph) that the corporation has acquired through the transfer of the land, etc. (where the value of the assets acquired by exchange acquired through the transfer exceeds the value of the transferred land, etc., and an amount equivalent to the difference has been paid upon the transfer, the amount after deducting the amount equivalent to that difference) exceeds the total of the book value of the transferred land, etc. immediately before the transfer and the amount calculated pursuant to the provisions of Cabinet Order as the expenses required for the transfer of the transferred land, etc. that pertain to the consideration or the assets acquired by exchange, and the corporation does not receive the application of the provisions of Articles 65-7 through 65-9 or Article 66 with regard to any of the land, etc. it has transferred during the portion of that business year falling within the same calendar year, the lower of the amount of that excess and 10 million yen (where there is an amount that has been included or is to be included in deductible expenses pursuant to the provisions of this paragraph with regard to the amount of consideration or the value of the assets acquired by exchange acquired through transfers in the year that includes the date of the transfer, the amount after deducting that amount) is included in deductible expenses in calculating the amount of income for the business year that includes the date of the transfer.
machine translation, not official
**第二項** 前項の規定は、確定申告書等に同項の規定により損金の額に算入される金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。
art-65-5-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-2
The provisions of the preceding paragraph apply only where the tax return, etc. contains a statement concerning the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph, and a written statement concerning the calculation of the amount to be included in deductible expenses is attached to that tax return, etc.
machine translation, not official
**第三項** 税務署長は、前項の記載又は添付がない確定申告書等の提出があつた場合においても、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の明細書の提出があつた場合に限り、第一項の規定を適用することができる。
art-65-5-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-3
Even where a tax return, etc. without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, if the district director finds that there were unavoidable circumstances for the failure to include the statement or attachment, apply the provisions of paragraph (1), but only where a document containing the statement and the written statement referred to in that paragraph are submitted.
machine translation, not official
**第四項** 合併法人、分割承継法人、被現物出資法人又は被現物分配法人（以下この項において「合併法人等」という。）が、適格合併、適格分割、適格現物出資又は適格現物分配（第七項第二号ニにおいて「適格合併等」という。）により被合併法人、分割法人、現物出資法人又は現物分配法人（以下この項において「被合併法人等」という。）が指定期間内に取得をした土地等の移転を受けた場合には、当該被合併法人等が当該土地等の取得をした日において当該合併法人等が当該土地等の取得をしたものとみなして、第一項の規定を適用する。
art-65-5-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-4
Where a merging corporation, a successor corporation in a company split, a corporation receiving a capital contribution in kind or a corporation receiving a distribution in kind (hereinafter referred to as a "merging corporation, etc." in this paragraph) has received, through a qualified merger, a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (referred to as a "qualified merger, etc." in paragraph (7), item (ii), (d)), a transfer of land, etc. that the merged corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind (hereinafter referred to as a "merged corporation, etc." in this paragraph) acquired within the designated period, the provisions of paragraph (1) apply by deeming that the merging corporation, etc. acquired the land, etc. on the date on which the merged corporation, etc. acquired the land, etc.
machine translation, not official
**第五項** 第一項の規定の適用を受けた法人の同項の規定により損金の額に算入された金額は、法人税法第六十七条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれるものとする。
art-65-5-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-5
With regard to the application of the provisions of Article 67, paragraphs (3) and (5) of the Corporation Tax Act, the amount that a corporation that has received the application of the provisions of paragraph (1) has included in deductible expenses pursuant to the provisions of that paragraph is to be included in the amount of income, etc. prescribed in those provisions of that Act.
machine translation, not official
**第六項** 第二項から前項までに定めるもののほか、第一項の規定の適用を受けた法人の利益積立金額の計算その他同項の規定の適用に関し必要な事項は、政令で定める。
art-65-5-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-6
Beyond what is provided for in paragraph (2) through the preceding paragraph, the calculation of the amount of revenue reserves of a corporation that has received the application of the provisions of paragraph (1), and other matters necessary for the application of the provisions of that paragraph, are specified by Cabinet Order.
machine translation, not official
**第七項** この条における用語については、次に定めるところによる。
art-65-5-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-7
With regard to the terms used in this Article, the following provisions apply:
machine translation, not official
**一** 取得には、当該法人と政令で定める特殊の関係のある個人若しくは法人からの取得又は合併、分割、贈与、交換、出資若しくは適格現物分配によるもの、所有権移転外リース取引によるものその他政令で定めるものを含まないものとする。
art-65-5-2/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-7/item-1
acquisition does not include acquisition from an individual or corporation having a special relationship with the corporation that is specified by Cabinet Order, acquisition through a merger, company split, gift, exchange, capital contribution or qualified in-kind distribution, acquisition through a lease transaction without transfer of ownership, or any other acquisition specified by Cabinet Order;
machine translation, not official
**二** 譲渡には、土地等を使用させることにより当該土地等の価値が著しく減少する場合として政令で定める場合に該当する場合におけるその使用させる行為を含むものとし、次に掲げるものを含まないものとする。
art-65-5-2/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-7/item-2
transfer is to include, in the case that falls under the case specified by Cabinet Order as a case where the value of land, etc. is significantly reduced by having another person use the land, etc., the act of having it so used, and is not to include the following:
machine translation, not official
**イ** 第六十四条第一項第一号から第四号まで及び第八号並びに第六十五条第一項第一号及び第三号から第七号までに規定する収用、買取り、換地処分、権利変換又は買収による譲渡（第六十四条第二項又は第六十五条第七項から第九項までの規定によりこれらの規定に規定する収用等又は換地処分等による譲渡があつたものとみなされる場合における当該譲渡を含む。）
art-65-5-2/par-7/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5-2/par-7/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-7/item-2/sub-1
a transfer through expropriation, purchase, replotting disposition, rights conversion, or acquisition prescribed in Article 64, paragraph (1), items (i) through (iv) and item (viii) and Article 65, paragraph (1), item (i) and items (iii) through (vii) (including a transfer in the case where a transfer through expropriation, etc. or replotting disposition, etc. prescribed in those provisions is deemed to have been made pursuant to the provisions of Article 64, paragraph (2) or Article 65, paragraphs (7) through (9));
machine translation, not official
**ロ** 前三条の規定の適用を受ける譲渡（交換による譲渡を含む。）
art-65-5-2/par-7/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5-2/par-7/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-7/item-2/sub-2
a transfer to which the provisions of the preceding three Articles apply (including a transfer by exchange);
machine translation, not official
**ハ** 法人税法第五十条第一項又は第五項の規定の適用を受ける交換による譲渡
art-65-5-2/par-7/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5-2/par-7/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-7/item-2/sub-3
a transfer by exchange to which the provisions of Article 50, paragraph (1) or (5) of the Corporation Tax Act apply;
machine translation, not official
**ニ** 適格合併等による土地等の移転
art-65-5-2/par-7/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65-5-2/par-7/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-7/item-2/sub-4
a transfer of land, etc. through a qualified merger, etc.
machine translation, not official
## 第三款 資産の譲渡に係る特別控除額の特例 — Subsection 3 Special Provisions on the Special Deduction for the Transfer of Assets
heading: machine translation, not official
ch-3/sec-6/subsec-3 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-6/subsec-3 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-6/subsec-3
### 第六十五条の六
art-65-6 · https://japanlaw.org/en/special-taxation-measures-act/art-65-6 · https://japanlaw.org/l/332AC0000000026/art-65-6
**第一項** 法人がその有する資産の譲渡をした場合において、当該譲渡の日の属する年におけるその資産の譲渡（当該年における当該法人との間に法人税法第二条第十二号の七の六に規定する完全支配関係（法人による同号に規定する完全支配関係に限る。）がある法人（以下この条において「完全支配関係法人」という。）の有する資産の譲渡を含む。）につき、当該法人及び完全支配関係法人が第六十五条の二第一項、第二項若しくは第七項、第六十五条の三第一項、第六十五条の四第一項、第六十五条の五第一項若しくは前条第一項の規定のうち二以上の規定の適用を受け、又は当該法人若しくは完全支配関係法人がそれぞれこれらの規定の適用を受け、当該法人及び完全支配関係法人がこれらの規定により損金の額に算入した、又は損金の額に算入する金額を合計した金額（以下この条において「調整前損金算入額」という。）が五千万円を超えるときは、これらの規定にかかわらず、その超える部分の金額に当該法人がこれらの規定により損金の額に算入した、又は損金の額に算入する金額を合計した金額が当該調整前損金算入額のうちに占める割合を乗じて計算した金額は、当該法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
art-65-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-6/par-1
Where a corporation has transferred assets it holds, if, with regard to the transfers of assets in the year that includes the day of that transfer (including transfers of assets held by a corporation that has, in that year, a full controlling interest relationship prescribed in Article 2, item (xii)-7-6 of the Corporation Tax Act with that corporation (limited to a full controlling interest relationship by a corporation as prescribed in that item) (hereinafter referred to in this Article as a "corporation with a full controlling interest relationship")), that corporation and the corporation with a full controlling interest relationship receive the application of two or more of the provisions of Article 65-2, paragraph (1), (2) or (7), Article 65-3, paragraph (1), Article 65-4, paragraph (1), Article 65-5, paragraph (1) or paragraph (1) of the preceding Article, or that corporation or the corporation with a full controlling interest relationship each receive the application of those provisions, and the total of the amounts that that corporation and the corporation with a full controlling interest relationship have included or will include in deductible expenses pursuant to those provisions (hereinafter referred to in this Article as the "deductible amount before adjustment") exceeds 50 million yen, then, notwithstanding those provisions, the amount calculated by multiplying the amount of the excess by the ratio of the total of the amounts that that corporation has included or will include in deductible expenses pursuant to those provisions to the deductible amount before adjustment is not included in deductible expenses in calculating the amount of income of that corporation for each business year.
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## 第四款 特定の資産の買換えの場合等の課税の特例 — Subsection 4 Special Provisions on Taxation in the Case of Replacement, etc. of Specified Assets
heading: machine translation, not official
ch-3/sec-6/subsec-4 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-6/subsec-4 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-6/subsec-4
### 第六十五条の七（特定の資産の買換えの場合の課税の特例） — Special Provisions on Taxation in the Case of Replacement of Specified Assets
caption: machine translation, not official
art-65-7 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7 · https://japanlaw.org/l/332AC0000000026/art-65-7
**第一項** 法人（清算中の法人を除く。以下この款において同じ。）が、昭和四十五年四月一日から令和十一年三月三十一日（次の表の第四号の上欄に掲げる資産のうち同欄に規定する建設業その他の政令で定める事業の用に供されるものにあつては、令和十年三月三十一日）までの期間（第九項において「対象期間」という。）内に、その有する資産（棚卸資産を除く。以下この款において同じ。）で同表の各号の上欄に掲げるもの（その譲渡につき第六十三条第一項の規定の適用がある土地等（土地又は土地の上に存する権利をいう。以下第六十五条の九までにおいて同じ。）を除く。以下この条において同じ。）の譲渡をした場合において、当該譲渡の日を含む事業年度において、当該各号の下欄に掲げる資産の取得をし、かつ、当該取得の日から一年以内に、当該取得をした資産（第四項及び第十二項並びに次条第十四項及び第十五項を除き、以下この条及び次条において「買換資産」という。）を当該各号の下欄に規定する地域内にある当該法人の事業の用（同表の第四号の下欄に掲げる資産については、その法人の事業の用。第三項及び第九項において同じ。）に供したとき（当該事業年度において当該事業の用に供しなくなつたときを除く。）、又は供する見込みであるとき（適格合併により当該買換資産を合併法人に移転する場合において当該合併法人が当該買換資産を当該適格合併により移転を受ける当該各号の下欄に規定する地域内にある事業の用（同表の第四号の下欄に掲げる資産については、その移転を受ける事業の用）に供する見込みであるときその他の政令で定めるときを含む。第三項において同じ。）は、当該買換資産（政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をした場合における当該買換資産に限る。）につき、その圧縮基礎取得価額に差益割合を乗じて計算した金額の百分の八十（当該譲渡をした資産が同表の第二号の上欄に掲げる資産に該当し、かつ、当該買換資産が同号の下欄に掲げる資産（同欄のハに掲げる区域内にあるものに限る。）に該当する場合には、百分の六十）に相当する金額（以下この項及び第九項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその帳簿価額を減額することに代えてその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法を含む。）により経理したときに限り、その減額し、又は経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
譲渡資産 買換資産
一 次に掲げる区域（令和二年四月一日前に当該区域となつた区域を除く。以下この号において「航空機騒音障害区域」という。）内にある土地等（その土地等のある区域が航空機騒音障害区域となつた日以後に取得（贈与による取得を除く。）をされたものを除く。）、建物（その附属設備を含む。以下この表及び第十四項において同じ。）又は構築物でそれぞれ次に定める場合に譲渡をされるもの
イ 特定空港周辺航空機騒音対策特別措置法第四条第一項に規定する航空機騒音障害防止特別地区 同法第八条第一項若しくは第九条第二項の規定により買い取られ、又は同条第一項の規定により補償金を取得する場合
ロ 公共用飛行場周辺における航空機騒音による障害の防止等に関する法律第九条第一項に規定する第二種区域 同条第二項の規定により買い取られ、又は同条第一項の規定により補償金を取得する場合 上欄のイ又はロに掲げる区域以外の地域内（国内に限る。以下この号において同じ。）にある土地等、建物、構築物又は機械及び装置（農業又は林業の用に供されるものにあつては、都市計画法第七条第一項の市街化区域と定められた区域以外の地域内にあるものに限る。）
二 次に掲げる区域（イからハまでに掲げる区域にあつては、政令で定める区域を除く。以下この号において「既成市街地等」という。）内にある土地等、建物又は構築物
イ 首都圏整備法第二条第三項に規定する既成市街地
ロ 近畿圏整備法第二条第三項に規定する既成都市区域
ハ 首都圏、近畿圏及び中部圏の近郊整備地帯等の整備のための国の財政上の特別措置に関する法律第二条第三項に規定する政令で定める区域
ニ イからハまでに掲げる区域に類する区域として政令で定める区域 次に掲げる区域内にある土地等、建物、構築物又は機械及び装置で、土地の計画的かつ効率的な利用に資するものとして政令で定める施策の実施に伴い、当該施策に従つて取得をされるもの（政令で定めるものを除く。）
イ 既成市街地等であつて、次に掲げる区域（当該区域が都市再開発法第二条の三第一項に規定する大都市の区域に該当する場合にあつては、当該大都市の区域に係る同項に規定する都市再開発の方針に定められた同項第二号に規定する地区の区域に該当するものに限る。）
（１） 密集市街地における防災街区の整備の促進に関する法律第三条第一項に規定する防災街区整備方針に定められた同項第一号に規定する防災再開発促進地区の区域
（２） 都市再生特別措置法第二条第五項に規定する特定都市再生緊急整備地域内の区域
（３） 都市再生特別措置法第八十一条第一項に規定する立地適正化計画に記載された同条第二項第三号に規定する都市機能誘導区域
ロ 既成市街地等であつて、被災市街地復興特別措置法第五条第一項の規定により都市計画に定められた被災市街地復興推進地域内の区域
ハ 既成市街地等であつて、イ及びロに掲げる区域以外の区域
三 国内にある土地等、建物又は構築物で、当該法人により取得をされた日から引き続き所有されていたこれらの資産のうち所有期間（その取得をされた日の翌日からこれらの資産の譲渡をされた日の属する年の一月一日までの所有期間とする。）が十年を超えるもの 国内にある土地等（事務所、事業所その他の政令で定める施設（以下この号において「特定施設」という。）の敷地の用に供されるもの（当該特定施設に係る事業の遂行上必要な駐車場の用に供されるものを含む。）又は駐車場の用に供されるもの（建物又は構築物の敷地の用に供されていないことについて政令で定めるやむを得ない事情があるものに限る。）で、その面積が三百平方メートル以上のものに限る。）、建物（特定施設の用に供されるものに限る。）又は構築物（特定施設に係る事業の遂行上必要なものに限る。）
四 船舶（船舶法第一条に規定する日本船舶に限るものとし、漁業（水産動植物の採捕又は養殖の事業をいう。）の用に供されるものを除く。以下この号において同じ。）のうちその進水の日からその譲渡の日までの期間が政令で定める期間に満たないもの（建設業その他の政令で定める事業の用に供されるものにあつては、その船舶に設置されている原動機の定格出力の合計が千五百キロワット以下のもの及び平成二十三年一月一日以後に建造されたものを除く。） 船舶（政令で定めるものに限る。）
art-65-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-1
If a corporation (excluding a corporation in liquidation; hereinafter the same applies in this Subsection) has, within the period from April 1, 1970 to March 31, 2029 (or, for those of the assets listed in the left-hand column of item (iv) of the following table that are used for the construction business or any other business specified by Cabinet Order prescribed in that column, March 31, 2028) (referred to in paragraph (9) as "the applicable period"), transferred any of the assets held by it (excluding inventory assets; hereinafter the same applies in this Subsection) that are listed in the left-hand column of the items of that table (excluding land, etc. (meaning land or a right existing on land; hereinafter the same applies through Article 65-9) to whose transfer the provisions of Article 63, paragraph (1) apply; hereinafter the same applies in this Article), and has, in the business year that includes the day of the transfer, acquired an asset listed in the right-hand column of the relevant item, and has, within one year from the day of the acquisition, used the acquired asset (hereinafter referred to in this Article and the following Article, except in paragraphs (4) and (12) and paragraphs (14) and (15) of the following Article, as a "replacement asset") for the corporation's business within the area prescribed in the right-hand column of the relevant item (for the assets listed in the right-hand column of item (iv) of that table, for the business of the corporation; the same applies in paragraphs (3) and (9)) (excluding the case where the corporation has ceased to use it for that business within that business year), or is expected to use it as such (including the case where, in the case of transferring the replacement asset to a merging corporation through a qualified merger, the merging corporation is expected to use the replacement asset for the business within the area prescribed in the right-hand column of the relevant item that it receives the transfer of through the qualified merger (for the assets listed in the right-hand column of item (iv) of that table, for the business of which it receives the transfer), and any other case specified by Cabinet Order; the same applies in paragraph (3)), then, only if, with regard to the replacement asset (limited to a replacement asset in the case where the corporation has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that it seeks the application of the provisions of this paragraph), the corporation has reduced its book value through accounting as an expense or loss within the limit of the amount equivalent to 80 percent (or 60 percent, where the transferred asset falls under the assets listed in the left-hand column of item (ii) of that table and the replacement asset falls under the assets listed in the right-hand column of that item (limited to those located within the area listed in (c) of that column)) of the amount calculated by multiplying its base acquisition cost for reduction entry by the gain ratio (hereinafter referred to in this paragraph and paragraph (9) as the "reduction entry limit"), or has, instead of reducing its book value, accounted for an amount not exceeding the reduction entry limit by the method of setting it aside as a reserve in the finalized settlement of accounts for that business year (including the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount equivalent to the amount so reduced or accounted for is included in deductible expenses in calculating the amount of income for that business year.
Transferred asset Replacement asset
(i) Land, etc. (excluding land, etc. acquired (excluding an acquisition by gift) on or after the day on which the area where the land, etc. is located became an aircraft noise damage area), buildings (including their associated facilities; hereinafter the same applies in this table and paragraph (14)), or structures located within any of the following areas (excluding an area that became such an area before April 1, 2020; hereinafter referred to in this item as an "aircraft noise damage area"), which are transferred in the respective cases specified below
(a) A special district for prevention of aircraft noise damage prescribed in Article 4, paragraph (1) of the Act on Special Measures concerning Countermeasures against Aircraft Noise around Specified Airports: where the asset is purchased pursuant to the provisions of Article 8, paragraph (1) or Article 9, paragraph (2) of that Act, or where compensation is acquired pursuant to the provisions of paragraph (1) of that Article
(b) A Class 2 area prescribed in Article 9, paragraph (1) of the Act on Prevention of Damage caused by Aircraft Noise in Areas around Public Airports: where the asset is purchased pursuant to the provisions of paragraph (2) of that Article, or where compensation is acquired pursuant to the provisions of paragraph (1) of that Article Land, etc., buildings, structures, or machinery and equipment located within an area other than the areas listed in (a) or (b) of the left-hand column (limited to an area in Japan; hereinafter the same applies in this item) (for those used for agriculture or forestry, limited to those located within an area other than the area designated as an urbanization promotion area referred to in Article 7, paragraph (1) of the City Planning Act)
(ii) Land, etc., buildings, or structures located within any of the following areas (for the areas listed in (a) through (c), excluding the areas specified by Cabinet Order; hereinafter referred to in this item as "existing urban areas, etc.")
(a) The existing urban area prescribed in Article 2, paragraph (3) of the Metropolitan Area Readjustment Act
(b) The existing urban zone prescribed in Article 2, paragraph (3) of the Kinki Area Adjustment Act
(c) The area specified by Cabinet Order prescribed in Article 2, paragraph (3) of the Act on State's Special Financial Measures on Arrangement of Suburban Development and Redevelopment Areas, etc. in Tokyo Metropolitan Area, Kinki Area and Chubu Area
(d) An area specified by Cabinet Order as an area similar to the areas listed in (a) through (c) Land, etc., buildings, structures, or machinery and equipment located within any of the following areas, which are acquired, in connection with the implementation of a measure specified by Cabinet Order as contributing to the planned and efficient use of land, in accordance with that measure (excluding those specified by Cabinet Order)
(a) An area within existing urban areas, etc. that is any of the following areas (where the area falls under the area of a large city prescribed in Article 2-3, paragraph (1) of the Urban Renewal Act, limited to an area that falls under the area of a district prescribed in item (ii) of that paragraph that is specified in the urban redevelopment policy prescribed in that paragraph for the area of that large city)
1. The area of a disaster prevention redevelopment promotion district prescribed in Article 3, paragraph (1), item (i) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts that is specified in the disaster prevention block improvement policy prescribed in that paragraph
2. An area within a specified urgent urban renaissance development area prescribed in Article 2, paragraph (5) of the Act on Special Measures concerning Urban Reconstruction
3. An urban function inducement area prescribed in Article 81, paragraph (2), item (iii) of the Act on Special Measures concerning Urban Reconstruction that is specified in a location optimization plan prescribed in paragraph (1) of that Article
(b) An area within existing urban areas, etc. that is an area within a promotion area for reconstruction of a disaster-damaged urban district designated in a city plan pursuant to the provisions of Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster
(c) An area within existing urban areas, etc. other than the areas listed in (a) and (b)
(iii) Land, etc., buildings, or structures located in Japan that have been continuously owned by the corporation since the day on which they were acquired by it, for which the holding period (the holding period being the period from the day following the day on which they were acquired until January 1 of the year that includes the day on which they were transferred) exceeds ten years Land, etc. located in Japan (limited to land, etc. used as the site of an office, place of business, or any other facility specified by Cabinet Order (hereinafter referred to in this item as a "specified facility") (including land, etc. used as a parking lot necessary for carrying out the business pertaining to the specified facility) or land, etc. used as a parking lot (limited to land, etc. for which there are unavoidable circumstances specified by Cabinet Order for its not being used as the site of a building or structure), whose area is 300 square meters or more), buildings (limited to those used for a specified facility), or structures (limited to those necessary for carrying out the business pertaining to a specified facility)
(iv) Ships (limited to Japanese ships prescribed in Article 1 of the Ship Act, and excluding those used for fishery (meaning the business of catching or culturing aquatic animals or plants); hereinafter the same applies in this item) for which the period from the day of their launching until the day of their transfer is less than the period specified by Cabinet Order (for those used for the construction business or any other business specified by Cabinet Order, excluding those for which the total rated output of the motors installed on the ship is 1,500 kilowatts or less and those built on or after January 1, 2011) Ships (limited to those specified by Cabinet Order)
machine translation, not official
**第二項** 前項の規定を適用する場合において、当該事業年度の買換資産（次項の規定により買換資産とみなされた資産を含む。）のうちに土地等があり、かつ、当該土地等をそれぞれ前項の表の各号の下欄ごとに区分をし、当該区分ごとに計算した当該土地等に係る面積が、当該事業年度において譲渡をした当該各号の上欄に掲げる土地等に係る面積を基礎として政令で定めるところにより計算した面積を超えるときは、同項の規定にかかわらず、当該買換資産である土地等のうちその超える部分の面積に対応するものは、同項の買換資産に該当しないものとする。
art-65-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-2
In applying the provisions of the preceding paragraph, if the replacement assets for that business year (including assets deemed to be replacement assets pursuant to the provisions of the following paragraph) include land, etc., and the area of the land, etc. calculated for each category, where the land, etc. is categorized according to the right-hand column of each item of the table in the preceding paragraph, exceeds the area calculated pursuant to the provisions of Cabinet Order on the basis of the area of the land, etc. listed in the left-hand column of the relevant item that was transferred during that business year, then, notwithstanding the provisions of that paragraph, the portion of the land, etc. that is a replacement asset corresponding to the area of the excess is not to fall under the replacement asset referred to in that paragraph.
machine translation, not official
**第三項** 第一項に規定する場合において、当該法人が、その有する資産で同項の表の各号の上欄に掲げるものの譲渡をした日を含む事業年度開始の日前一年（工場等の建設に要する期間が通常一年を超えることその他の政令で定めるやむを得ない事情がある場合には、政令で定める期間）以内に当該各号の下欄に掲げる資産の取得をし、かつ、当該取得の日から一年以内に、当該取得をした資産を当該各号の下欄に規定する地域内にある当該法人の事業の用に供したとき（当該事業年度終了の日と当該取得の日から一年を経過する日とのいずれか早い日までに当該事業の用に供しなくなつたときを除く。）、又は供する見込みであるときは、当該法人は、政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をした当該資産に限り、当該資産を第一項の規定に該当する買換資産とみなして同項の規定の適用を受けることができる。
art-65-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-3
In the case prescribed in paragraph (1), if the corporation has acquired an asset listed in the right-hand column of the relevant item within one year before the day on which the business year that includes the day on which it transferred an asset it holds that is listed in the left-hand column of the items of the table in that paragraph begins (or, where there are unavoidable circumstances specified by Cabinet Order, such as the period required for the construction of a factory, etc. normally exceeding one year, within the period specified by Cabinet Order), and has, within one year from the day of the acquisition, used the acquired asset for the corporation's business within the area prescribed in the right-hand column of the relevant item (excluding the case where it has ceased to use it for that business by the earlier of the day of the end of that business year and the day on which one year has elapsed from the day of the acquisition), or is expected to use it as such, the corporation may, limited to the assets for which it has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that it seeks the application of the provisions of this paragraph, receive the application of the provisions of paragraph (1) by deeming those assets to be replacement assets falling under the provisions of that paragraph.
machine translation, not official
**第四項** 第一項の規定の適用を受けた法人が、同項に規定する買換資産（同項の規定の適用を受けた事業年度以後の事業年度において法人税法第六十四条の十一第一項、第六十四条の十二第一項又は第六十四条の十三第一項の規定の適用を受けたこれらの規定に規定する時価評価資産に該当するものを除く。）の取得をした日から一年以内に、当該買換資産を第一項の表の各号の下欄に規定する地域内にある当該法人の事業の用（同表の第四号の下欄に掲げる資産については、その法人の事業の用）に供しない場合又は供しなくなつた場合（適格合併、適格分割、適格現物出資又は適格現物分配（以下この条において「適格合併等」という。）により当該買換資産を合併法人、分割承継法人、被現物出資法人又は被現物分配法人（以下この条において「合併法人等」という。）に移転する場合を除く。）には、政令で定めるところにより、当該買換資産につき同項の規定により損金の額に算入された金額に相当する金額は、当該取得の日から一年を経過する日又はその供しなくなつた日を含む事業年度（適格合併に該当しない合併により当該買換資産を移転したことにより当該買換資産をその事業の用に供しなくなつた場合には、当該合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。
art-65-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-4
If a corporation that has received the application of the provisions of paragraph (1) does not use, or has ceased to use, the replacement asset prescribed in that paragraph (excluding one that falls under the assets subject to market value assessment prescribed in Article 64-11, paragraph (1), Article 64-12, paragraph (1) or Article 64-13, paragraph (1) of the Corporation Tax Act to which those provisions have been applied in a business year on or after the business year in which the provisions of paragraph (1) were applied) for the corporation's business within the area prescribed in the right-hand column of the relevant item of the table in paragraph (1) (for the assets listed in the right-hand column of item (iv) of that table, for the business of the corporation) within one year from the day on which it acquired the replacement asset (excluding the case where it transfers the replacement asset to a merging corporation, a successor corporation in a company split, a corporation receiving a capital contribution in kind or a corporation receiving a distribution in kind (hereinafter referred to in this Article as a "merging corporation, etc.") through a qualified merger, a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (hereinafter referred to in this Article as a "qualified merger, etc.")), the amount equivalent to the amount included in deductible expenses with regard to that replacement asset pursuant to the provisions of that paragraph is, pursuant to the provisions of Cabinet Order, included in gross profit in calculating the amount of income for the business year that includes the day on which one year has elapsed from the day of the acquisition or the day on which it ceased to use the asset (or, where it has ceased to use the replacement asset for its business because it transferred the replacement asset through a merger that does not fall under a qualified merger, the business year that includes the day before the day of that merger).
machine translation, not official
**第五項** 第一項の規定は、確定申告書等に同項の規定により損金の額に算入される金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその損金の額に算入される金額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
art-65-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-5
The provisions of paragraph (1) apply only if the final return, etc. contains a statement concerning the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph, and a written statement concerning the calculation of the amount to be included in deductible expenses and any other documents specified by Order of the Ministry of Finance are attached to that final return, etc.
machine translation, not official
**第六項** 税務署長は、前項の記載又は添付がない確定申告書等の提出があつた場合においても、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-65-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-6
Even in the case where a final return, etc. without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to include the statement or attachment, the district director may apply the provisions of paragraph (1), but only if a document containing that statement, and the written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph, have been submitted.
machine translation, not official
**第七項** 第一項の規定の適用を受けた買換資産については、第五十三条第一項各号に掲げる規定は、適用しない。
art-65-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-7
The provisions listed in the items of Article 53, paragraph (1) do not apply to a replacement asset to which the provisions of paragraph (1) have been applied.
machine translation, not official
**第八項** 第一項の規定の適用を受けた買換資産について法人税に関する法令の規定を適用する場合には、同項の規定により各事業年度の所得の金額の計算上損金の額に算入された金額（第四項の規定により各事業年度の所得の金額の計算上益金の額に算入された金額を除く。）は、当該買換資産の取得価額に算入しない。
art-65-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-8
In applying the provisions of laws and regulations concerning corporation tax to a replacement asset to which the provisions of paragraph (1) have been applied, the amount included in deductible expenses in calculating the amount of income for each business year pursuant to the provisions of that paragraph (excluding the amount included in gross profit in calculating the amount of income for each business year pursuant to the provisions of paragraph (4)) is not included in the acquisition price of that replacement asset.
machine translation, not official
**第九項** 法人が、対象期間内に第一項に規定する譲渡をし、かつ、その譲渡の日を含む事業年度において適格分割、適格現物出資又は適格現物分配（その日以後に行われるものに限る。以下この項及び第十一項において「適格分割等」という。）を行う場合において、当該事業年度開始の時から当該適格分割等の直前の時までの間に当該譲渡をした資産に係る第一項の表の各号の下欄に掲げる資産の取得をし、当該適格分割等により当該買換資産（当該各号の下欄に規定する地域内にある当該法人の事業の用に供し、かつ、当該適格分割等の直前まで引き続き当該事業の用に供しているもの又は当該取得の日から一年以内に当該適格分割等に係る分割承継法人、被現物出資法人若しくは被現物分配法人（以下この項において「分割承継法人等」という。）において当該適格分割等により移転を受ける当該各号の下欄に規定する地域内にある事業の用（同表の第四号の下欄に掲げる資産については、その移転を受ける事業の用）に供することが見込まれるものに限る。）を当該分割承継法人等に移転するときは、当該買換資産（政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をした場合における当該買換資産に限る。）につき、当該買換資産に係る圧縮限度額に相当する金額の範囲内でその帳簿価額を減額したときに限り、その減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-65-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-9
If a corporation has made a transfer prescribed in paragraph (1) within the applicable period and carries out, in the business year that includes the day of the transfer, a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (limited to one carried out on or after that day; hereinafter referred to in this paragraph and paragraph (11) as a "qualified company split, etc."), and has acquired an asset listed in the right-hand column of the relevant item of the table in paragraph (1) pertaining to the transferred asset during the period from the beginning of that business year until immediately before the qualified company split, etc., and transfers the replacement asset (limited to one that has been used for the corporation's business within the area prescribed in the right-hand column of the relevant item and has been continuously used for that business until immediately before the qualified company split, etc., or one that is expected to be used, within one year from the day of the acquisition, by the successor corporation in a company split, the corporation receiving a capital contribution in kind or the corporation receiving a distribution in kind pertaining to the qualified company split, etc. (hereinafter referred to in this paragraph as a "successor corporation in a split, etc.") for the business within the area prescribed in the right-hand column of the relevant item that it receives the transfer of through the qualified company split, etc. (for the assets listed in the right-hand column of item (iv) of that table, for the business of which it receives the transfer)) to the successor corporation in a split, etc. through the qualified company split, etc., then, only if, with regard to the replacement asset (limited to a replacement asset in the case where the corporation has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that it seeks the application of the provisions of this paragraph), the corporation has reduced its book value within the limit of the amount equivalent to the reduction entry limit pertaining to that replacement asset, the amount equivalent to the amount so reduced is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第十項** 第二項の規定は前項の規定を適用する場合について、第三項の規定は前項に規定する場合について、第七項及び第八項の規定は前項の規定の適用を受けた買換資産について、それぞれ準用する。この場合において、第二項及び第三項の規定の適用に関する技術的読替えは、政令で定める。
art-65-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-10
The provisions of paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied, the provisions of paragraph (3) apply mutatis mutandis in the case prescribed in the preceding paragraph, and the provisions of paragraphs (7) and (8) apply mutatis mutandis to a replacement asset to which the provisions of the preceding paragraph have been applied. In this case, the technical replacement of terms concerning the application of the provisions of paragraphs (2) and (3) is specified by Cabinet Order.
machine translation, not official
**第十一項** 第九項の規定は、同項の規定の適用を受けようとする法人が適格分割等の日以後二月以内に同項に規定する減額した金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
art-65-7/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-11
The provisions of paragraph (9) apply only if the corporation seeking the application of the provisions of that paragraph has submitted to the district director with jurisdiction over the place for tax payment, within two months after the day of the qualified company split, etc., a document stating the reduced amount prescribed in that paragraph and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第十二項** 適格合併等により第一項又は第九項の規定の適用を受けたこれらの規定に規定する買換資産（これらの規定の適用を受けた事業年度以後の事業年度において法人税法第六十四条の十一第一項、第六十四条の十二第一項又は第六十四条の十三第一項の規定の適用を受けたこれらの規定に規定する時価評価資産に該当するものを除く。）の移転を受けた合併法人等が、当該適格合併等に係る被合併法人、分割法人、現物出資法人又は現物分配法人（以下この条において「被合併法人等」という。）が当該買換資産の取得をした日から一年以内に、当該買換資産を当該合併法人等の当該適格合併等により移転を受けた第一項の表の各号の下欄に規定する地域内にある事業の用（同表の第四号の下欄に掲げる資産については、その移転を受けた事業の用）に供しない場合又は供しなくなつた場合（適格合併等により当該買換資産を合併法人等に移転する場合を除く。）には、政令で定めるところにより、当該買換資産につき同項又は第九項の規定により当該被合併法人等において損金の額に算入された金額に相当する金額は、当該取得の日から一年を経過する日又はその供しなくなつた日を含む当該合併法人等の事業年度（適格合併に該当しない合併により当該買換資産を移転したことにより当該買換資産をその事業の用に供しなくなつた場合には、当該合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。
art-65-7/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-12
If a merging corporation, etc. that has received, through a qualified merger, etc., the transfer of a replacement asset prescribed in paragraph (1) or (9) to which those provisions have been applied (excluding one that falls under the assets subject to market value assessment prescribed in Article 64-11, paragraph (1), Article 64-12, paragraph (1) or Article 64-13, paragraph (1) of the Corporation Tax Act to which those provisions have been applied in a business year on or after the business year in which the provisions of paragraph (1) or (9) were applied) does not use, or has ceased to use, the replacement asset, within one year from the day on which the merged corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind pertaining to the qualified merger, etc. (hereinafter referred to in this Article as the "merged corporation, etc.") acquired the replacement asset, for the business within the area prescribed in the right-hand column of the relevant item of the table in paragraph (1) that the merging corporation, etc. received the transfer of through the qualified merger, etc. (for the assets listed in the right-hand column of item (iv) of that table, for the business of which it received the transfer) (excluding the case where it transfers the replacement asset to a merging corporation, etc. through a qualified merger, etc.), the amount equivalent to the amount included in deductible expenses of the merged corporation, etc. with regard to that replacement asset pursuant to the provisions of paragraph (1) or (9) is, pursuant to the provisions of Cabinet Order, included in gross profit in calculating the amount of income for the business year of the merging corporation, etc. that includes the day on which one year has elapsed from the day of the acquisition or the day on which it ceased to use the asset (or, where it has ceased to use the replacement asset for its business because it transferred the replacement asset through a merger that does not fall under a qualified merger, the business year that includes the day before the day of that merger).
machine translation, not official
**第十三項** 適格合併等により第一項又は第九項の規定の適用を受けた買換資産の移転を受けた合併法人等が当該買換資産について法人税に関する法令の規定を適用する場合には、当該適格合併等に係る被合併法人等において当該買換資産の取得価額に算入されなかつた金額は、当該買換資産の取得価額に算入しない。
art-65-7/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-13 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-13
If a merging corporation, etc. that has received the transfer of a replacement asset to which the provisions of paragraph (1) or (9) have been applied through a qualified merger, etc. applies the provisions of laws and regulations concerning corporation tax to that replacement asset, the amount that was not included in the acquisition price of that replacement asset by the merged corporation, etc. pertaining to the qualified merger, etc. is not included in the acquisition price of that replacement asset.
machine translation, not official
**第十四項** 第一項又は第九項の規定（第一項の表の第三号に係る部分に限る。）を適用する場合において、法人が譲渡をした同号の上欄に掲げる資産が第一号に掲げる地域内にある資産に該当し、かつ、当該法人が取得をした同表の第三号の下欄に掲げる資産が第二号若しくは第三号に掲げる地域内にある資産に該当するとき、又は法人が譲渡をした同表の第三号の上欄に掲げる資産が第三号に掲げる地域内にある本店資産（当該法人の本店又は主たる事務所として使用される建物及び構築物並びにこれらの敷地の用に供される土地等をいう。以下この項において同じ。）に該当し、かつ、当該法人が取得をした同表の第三号の下欄に掲げる資産が第一号に掲げる地域内にある本店資産に該当するときは、これらの取得をした資産に係る第一項に規定する圧縮限度額は、同項の規定にかかわらず、当該資産が次の各号に掲げる地域のうちいずれの地域内にあるかに応じ当該各号に定める金額とする。
art-65-7/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-14 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-14
In applying the provisions of paragraph (1) or (9) (limited to the part pertaining to item (iii) of the table in paragraph (1)), if the assets listed in the left-hand column of that item that a corporation has transferred fall under assets located within the area listed in item (i), and the assets listed in the right-hand column of item (iii) of that table that the corporation has acquired fall under assets located within the area listed in item (ii) or item (iii), or if the assets listed in the left-hand column of item (iii) of that table that a corporation has transferred fall under head office assets (meaning buildings and structures used as the head office or principal office of the corporation and land, etc. used as their site; hereinafter the same applies in this paragraph) located within the area listed in item (iii), and the assets listed in the right-hand column of item (iii) of that table that the corporation has acquired fall under head office assets located within the area listed in item (i), then the reduction entry limit prescribed in paragraph (1) pertaining to those acquired assets is, notwithstanding the provisions of that paragraph, to be the amount specified in the following items according to which of the areas listed in those items the assets are located within:
machine translation, not official
**一** 地域再生法第五条第四項第五号イに規定する集中地域（次号において「集中地域」という。）以外の地域 第一項に規定する計算した金額の百分の九十に相当する金額
art-65-7/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-14/item-1
an area other than the concentrated area prescribed in Article 5, paragraph (4), item (v), (a) of the Local Revitalization Act (referred to as a "concentrated area" in the following item): the amount equivalent to 90 percent of the amount calculated as prescribed in paragraph (1);
machine translation, not official
**二** 集中地域（次号に掲げる地域を除く。） 第一項に規定する計算した金額の百分の七十五に相当する金額
art-65-7/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-14/item-2
a concentrated area (excluding the area listed in the following item): the amount equivalent to 75 percent of the amount calculated as prescribed in paragraph (1);
machine translation, not official
**三** 地域再生法第十七条の二第一項第一号に規定する政令で定めるもの 第一項に規定する計算した金額の百分の七十（その譲渡をした資産及び取得をした資産のいずれもが本店資産に該当する場合には、百分の六十）に相当する金額
art-65-7/par-14/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-14/item-3 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-14/item-3
an area specified by Cabinet Order as prescribed in Article 17-2, paragraph (1), item (i) of the Local Revitalization Act: the amount equivalent to 70 percent (or 60 percent, where both the transferred asset and the acquired asset fall under head office assets) of the amount calculated as prescribed in paragraph (1).
machine translation, not official
**第十五項** 第二項から前項まで（第九項を除く。）に定めるもののほか、第一項の譲渡をした資産が同項の表の二以上の号の上欄に掲げる資産に該当する場合における同項の規定により損金の額に算入される金額の計算その他同項及び第九項の規定の適用に関し必要な事項は、政令で定める。
art-65-7/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-15 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-15
Beyond what is specified in paragraph (2) through the preceding paragraph (excluding paragraph (9)), the calculation of the amount to be included in deductible expenses pursuant to the provisions of paragraph (1) in the case where the asset transferred as referred to in that paragraph falls under the assets listed in the left-hand column of two or more items of the table in that paragraph, and other necessary matters concerning the application of the provisions of that paragraph and paragraph (9) are specified by Cabinet Order.
machine translation, not official
**第十六項** この条及び次条における用語については、次に定めるところによる。
art-65-7/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-16 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-16
With regard to the terms used in this Article and the following Article, the following provisions apply:
machine translation, not official
**一** 譲渡には、土地等を使用させることにより当該土地等の価値が著しく減少する場合として政令で定める場合に該当する場合におけるその使用させる行為を含むものとし、次に掲げるものを含まないものとする。
art-65-7/par-16/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-16/item-1
transfer is to include, in the case that falls under the case specified by Cabinet Order as a case where the value of land, etc. is significantly reduced by having another person use the land, etc., the act of having it so used, and is not to include the following:
machine translation, not official
**イ** 第六十四条第一項第一号から第四号まで及び第八号並びに第六十五条第一項第一号及び第三号から第七号までに規定する収用、買取り、換地処分、権利変換又は買収による譲渡（第六十四条第二項又は第六十五条第七項から第九項までの規定によりこれらの規定に規定する収用等又は換地処分等による譲渡があつたものとみなされる場合における当該譲渡を含む。）
art-65-7/par-16/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-16/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-16/item-1/sub-1
a transfer through expropriation, purchase, replotting disposition, rights conversion, or acquisition prescribed in Article 64, paragraph (1), items (i) through (iv) and item (viii) and Article 65, paragraph (1), item (i) and items (iii) through (vii) (including a transfer in the case where a transfer through expropriation, etc. or replotting disposition, etc. prescribed in those provisions is deemed to have been made pursuant to the provisions of Article 64, paragraph (2) or Article 65, paragraphs (7) through (9));
machine translation, not official
**ロ** 贈与、交換、出資又は法人税法第二条第十二号の五の二に規定する現物分配による譲渡その他政令で定める譲渡
art-65-7/par-16/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-16/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-16/item-1/sub-2
a transfer by way of gift, exchange, capital contribution or in-kind distribution prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act, and any other transfer specified by Cabinet Order;
machine translation, not official
**ハ** 合併又は分割による資産の移転
art-65-7/par-16/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-16/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-16/item-1/sub-3
a transfer of assets through a merger or company split;
machine translation, not official
**二** 取得には、建設及び製作を含むものとし、第一項の表の第一号及び第三号の上欄の場合を除き、合併、分割、贈与、交換、出資又は法人税法第二条第十二号の五の二に規定する現物分配によるもの、所有権移転外リース取引によるものその他政令で定めるものを含まないものとする。
art-65-7/par-16/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-16/item-2
acquisition is to include construction and manufacture, and, except in the case of the left-hand column of items (i) and (iii) of the table in paragraph (1), is not to include an acquisition by way of merger, company split, gift, exchange, capital contribution or in-kind distribution prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act, an acquisition through a lease transaction without transfer of ownership, and any other acquisition specified by Cabinet Order;
machine translation, not official
**三** 「圧縮基礎取得価額」とは、次に掲げる金額のうちいずれか少ない金額（買換資産が第三項（第十項において準用する場合を含む。）の規定により買換資産とみなされた資産であり、かつ、当該買換資産が減価償却資産であるときは、当該金額を基礎として政令で定めるところにより計算した金額）をいう。
art-65-7/par-16/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-16/item-3 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-16/item-3
"base acquisition cost for reduction entry" means the smaller of the following amounts (or, where the replacement asset is an asset deemed to be a replacement asset pursuant to the provisions of paragraph (3) (including as applied mutatis mutandis pursuant to paragraph (10)) and the replacement asset is a depreciable asset, the amount calculated pursuant to the provisions of Cabinet Order on the basis of that amount):
machine translation, not official
**イ** 当該買換資産の取得価額
art-65-7/par-16/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-16/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-16/item-3/sub-1
the acquisition price of the replacement asset;
machine translation, not official
**ロ** 当該買換資産に係る第一項の表の各号の上欄に掲げる資産の譲渡に係る対価の額（既に当該譲渡に係る対価の額の一部に相当する金額をもつて取得した当該各号に係る他の買換資産で同項の規定の適用を受けるものがある場合その他の政令で定める場合には、買換資産の取得に充てる金額として政令で定める金額を控除した金額。次条第一項及び第二項において同じ。）
art-65-7/par-16/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-16/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-16/item-3/sub-2
the amount of consideration for the transfer of the asset listed in the left-hand column of the relevant item of the table in paragraph (1) pertaining to the replacement asset (or, in the case where there is another replacement asset pertaining to the relevant item that has already been acquired with an amount equivalent to part of the amount of consideration for the transfer and to which the provisions of that paragraph apply, or in any other case specified by Cabinet Order, the amount remaining after deducting the amount specified by Cabinet Order as the amount to be appropriated for the acquisition of replacement assets; the same applies in paragraphs (1) and (2) of the following Article);
machine translation, not official
**四** 「差益割合」とは、当該事業年度において譲渡をした第一項の表の上欄に掲げる資産の当該譲渡に係る対価の額のうちに、当該対価の額から当該資産の譲渡直前の帳簿価額（当該譲渡に要した経費がある場合には、当該経費の額（当該資産が適格合併等により被合併法人等から移転を受けた資産である場合には、当該被合併法人等が支出した当該経費の額を含む。）を加算した金額）を控除した金額の占める割合をいう。
art-65-7/par-16/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-16/item-4 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-16/item-4
"gain ratio" means the ratio that the amount remaining after deducting, from the amount of consideration for the transfer of an asset listed in the left-hand column of the table in paragraph (1) that was transferred in that business year, the book value of the asset immediately before the transfer (or, where there were expenses required for the transfer, the amount obtained by adding the amount of those expenses (including, where the asset is an asset transferred from a merged corporation, etc. through a qualified merger, etc., the amount of those expenses paid by the merged corporation, etc.)) represents in that amount of consideration.
machine translation, not official
### 第六十五条の八（特定の資産の譲渡に伴い特別勘定を設けた場合の課税の特例） — Special Provisions on Taxation in the Case of Establishing a Special Account upon the Transfer of Specified Assets
caption: machine translation, not official
art-65-8 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8 · https://japanlaw.org/l/332AC0000000026/art-65-8
**第一項** 法人が、昭和四十五年四月一日から令和十一年三月三十一日（前条第一項の表の第四号の上欄に掲げる資産のうち同欄に規定する建設業その他の政令で定める事業の用に供されるものにあつては、令和十年三月三十一日）までの期間（次項において「対象期間」という。）内に、その有する資産で同表の各号の上欄に掲げるもの（その譲渡につき第六十三条第一項の規定の適用がある土地等を除く。）の譲渡をした場合において、当該譲渡をした日を含む事業年度（解散の日を含む事業年度及び被合併法人の合併（適格合併を除く。）の日の前日を含む事業年度を除く。）終了の日の翌日から一年を経過する日までの期間（前条第三項に規定する政令で定めるやむを得ない事情があるため、当該期間内に当該各号の下欄に掲げる資産の取得をすることが困難である場合において、政令で定めるところにより納税地の所轄税務署長の承認を受けたときは、当該資産の取得をすることができるものとして、同日後二年以内において当該税務署長が認定した日までの期間。以下この項及び第四項第二号において「取得指定期間」という。）内に当該各号の下欄に掲げる資産の取得をする見込みであり、かつ、当該取得の日から一年以内に当該取得をした資産を当該各号の下欄に規定する地域内にある当該法人の事業の用（同表の第四号の下欄に掲げる資産については、その法人の事業の用）に供する見込みであるとき（当該法人が被合併法人となる適格合併を行う場合において当該適格合併に係る合併法人が取得指定期間内に当該各号の下欄に掲げる資産の取得をする見込みであり、かつ、当該取得の日から一年以内に当該合併法人において当該取得をした資産を当該適格合併により移転を受ける当該各号の下欄に規定する地域内にある事業の用（同表の第四号の下欄に掲げる資産については、その移転を受ける事業の用）に供する見込みであるときその他の政令で定めるときを含む。）は、当該譲渡をした資産の譲渡に係る対価の額のうち当該譲渡をした資産に係る同表の各号の下欄に掲げる資産の取得に充てようとする額に差益割合を乗じて計算した金額の百分の八十（当該譲渡をした資産が同表の第二号の上欄に掲げる資産に該当し、かつ、当該取得をする見込みである資産が同号の下欄に掲げる資産（同欄のハに掲げる区域内にあるものに限る。）に該当する場合には、百分の六十。次項において同じ。）に相当する金額以下の金額を当該譲渡の日を含む事業年度の確定した決算において特別勘定を設ける方法（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法を含む。）により経理した場合に限り、その経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-65-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-1
If a corporation has, within the period from April 1, 1970 to March 31, 2029 (or, for those of the assets listed in the left-hand column of item (iv) of the table in paragraph (1) of the preceding Article that are used for the construction business or any other business specified by Cabinet Order prescribed in that column, March 31, 2028) (referred to in the following paragraph as "the applicable period"), transferred any of the assets held by it that are listed in the left-hand column of the items of that table (excluding land, etc. to whose transfer the provisions of Article 63, paragraph (1) apply), and is expected to acquire an asset listed in the right-hand column of the relevant item within the period from the day following the day of the end of the business year that includes the day of the transfer (excluding the business year that includes the day of dissolution and the business year that includes the day before the day of a merger (excluding a qualified merger) of a merged corporation) until the day on which one year has elapsed (or, where, due to the unavoidable circumstances specified by Cabinet Order prescribed in paragraph (3) of the preceding Article, it is difficult to acquire an asset listed in the right-hand column of the relevant item within that period and the corporation has obtained the approval of the district director with jurisdiction over the place for tax payment pursuant to the provisions of Cabinet Order, the period until the day, within two years after that day, recognized by the district director as the day by which the asset can be acquired; hereinafter referred to in this paragraph and paragraph (4), item (ii) as the "designated acquisition period"), and is expected to use the acquired asset, within one year from the day of the acquisition, for the corporation's business within the area prescribed in the right-hand column of the relevant item (for the assets listed in the right-hand column of item (iv) of that table, for the business of the corporation) (including the case where, where the corporation carries out a qualified merger in which it becomes the merged corporation, the merging corporation pertaining to that qualified merger is expected to acquire an asset listed in the right-hand column of the relevant item within the designated acquisition period and is expected, within one year from the day of the acquisition, to use the acquired asset for the business within the area prescribed in the right-hand column of the relevant item that it receives the transfer of through that qualified merger (for the assets listed in the right-hand column of item (iv) of that table, for the business of which it receives the transfer), and any other case specified by Cabinet Order), then, only if the corporation has accounted for an amount not exceeding the amount equivalent to 80 percent (or 60 percent, where the transferred asset falls under the assets listed in the left-hand column of item (ii) of that table and the asset that it is expected to acquire falls under the assets listed in the right-hand column of that item (limited to those located within the area listed in (c) of that column); the same applies in the following paragraph) of the amount calculated by multiplying, by the gain ratio, the amount, out of the amount of consideration for the transfer of the transferred asset, that it intends to appropriate for the acquisition of an asset listed in the right-hand column of the relevant item of that table pertaining to the transferred asset, by the method of establishing a special account in the finalized settlement of accounts for the business year that includes the day of the transfer (including the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount equivalent to the amount so accounted for is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第二項** 法人が、対象期間内に前項に規定する譲渡をし、かつ、その譲渡の日を含む事業年度において適格分割又は適格現物出資（その日以後に行われるものに限る。第八項を除き、以下この条において「適格分割等」という。）を行う場合において、次に掲げる要件を満たすときは、当該譲渡をした資産の譲渡に係る対価の額のうち当該適格分割等に係る分割承継法人又は被現物出資法人において当該譲渡をした資産に係る前条第一項の表の各号の下欄に掲げる資産の取得に充てようとする額に差益割合を乗じて計算した金額の百分の八十に相当する金額の範囲内で前項の特別勘定に相当するもの（以下この条において「期中特別勘定」という。）を設けたときに限り、その設けた期中特別勘定の金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-65-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-2
If a corporation has made a transfer prescribed in the preceding paragraph within the applicable period and carries out, in the business year that includes the day of the transfer, a qualified company split or a qualified capital contribution in kind (limited to one carried out on or after that day; hereinafter referred to in this Article, except in paragraph (8), as a "qualified company split, etc."), and the following requirements are satisfied, then, only if the corporation has established the equivalent of the special account referred to in the preceding paragraph (hereinafter referred to in this Article as a "special account during the year") within the limit of the amount equivalent to 80 percent of the amount calculated by multiplying, by the gain ratio, the amount, out of the amount of consideration for the transfer of the transferred asset, that the successor corporation in a company split or the corporation receiving a capital contribution in kind pertaining to the qualified company split, etc. intends to appropriate for the acquisition of an asset listed in the right-hand column of the relevant item of the table in paragraph (1) of the preceding Article pertaining to the transferred asset, the amount equivalent to the amount of the special account during the year so established is included in deductible expenses in calculating the amount of income for that business year:
machine translation, not official
**一** 当該分割承継法人又は被現物出資法人において当該適格分割等の日から当該譲渡の日を含む事業年度終了の日の翌日以後一年を経過する日までの期間（前条第三項に規定する政令で定めるやむを得ない事情があるため、当該分割承継法人又は被現物出資法人が当該期間内に同条第一項の表の各号の下欄に掲げる資産の取得をすることが困難である場合において、当該譲渡をした法人が政令で定めるところにより納税地の所轄税務署長の承認を受けたときは、当該資産の取得をすることができるものとして、同日後二年以内において当該税務署長が認定した日までの期間）内に当該各号の下欄に掲げる資産の取得をすることが見込まれること。
art-65-8/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-2/item-1
the successor corporation in a company split or the corporation receiving a capital contribution in kind is expected to acquire an asset listed in the right-hand column of the relevant item of the table in paragraph (1) of the preceding Article within the period from the day of the qualified company split, etc. until the day on which one year has elapsed from the day following the day of the end of the business year that includes the day of the transfer (or, where, due to the unavoidable circumstances specified by Cabinet Order prescribed in paragraph (3) of that Article, it is difficult for the successor corporation in a company split or the corporation receiving a capital contribution in kind to acquire an asset listed in the right-hand column of the relevant item of the table in paragraph (1) of that Article within that period and the corporation that made the transfer has obtained the approval of the district director with jurisdiction over the place for tax payment pursuant to the provisions of Cabinet Order, the period until the day, within two years after that day, recognized by the district director as the day by which the asset can be acquired);
machine translation, not official
**二** 前号の取得の日から一年以内に当該分割承継法人又は被現物出資法人において当該取得をした資産を当該適格分割等により移転を受ける前条第一項の表の各号の下欄に規定する地域内にある事業の用（同表の第四号の下欄に掲げる資産については、その移転を受ける事業の用）に供することが見込まれること。
art-65-8/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-2/item-2
the successor corporation in a company split or the corporation receiving a capital contribution in kind is expected, within one year from the day of the acquisition referred to in the preceding item, to use the acquired asset for the business within the area prescribed in the right-hand column of the relevant item of the table in paragraph (1) of the preceding Article that it receives the transfer of through the qualified company split, etc. (for the assets listed in the right-hand column of item (iv) of that table, for the business of which it receives the transfer).
machine translation, not official
**第三項** 前項の規定は、同項の規定の適用を受けようとする法人が適格分割等の日以後二月以内に期中特別勘定の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
art-65-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-3
The provisions of the preceding paragraph apply only if the corporation seeking the application of the provisions of that paragraph has submitted to the district director with jurisdiction over the place for tax payment, within two months after the day of the qualified company split, etc., a document stating the amount of the special account during the year and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第四項** 法人が、適格合併、適格分割又は適格現物出資を行つた場合には、次の各号に掲げる適格合併、適格分割又は適格現物出資の区分に応じ当該各号に定める特別勘定の金額又は期中特別勘定の金額は、当該適格合併、適格分割又は適格現物出資に係る合併法人、分割承継法人又は被現物出資法人に引き継ぐものとする。
art-65-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-4
If a corporation has carried out a qualified merger, a qualified company split or a qualified capital contribution in kind, the amount of the special account or the amount of the special account during the year specified in the following items according to the category of qualified merger, qualified company split or qualified capital contribution in kind listed in those items is to be taken over by the merging corporation, successor corporation in a company split or corporation receiving a capital contribution in kind pertaining to that qualified merger, qualified company split or qualified capital contribution in kind:
machine translation, not official
**一** 適格合併 当該適格合併直前において有する第一項の特別勘定の金額（既に益金の額に算入された、又は益金の額に算入されるべき金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）
art-65-8/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-4/item-1
a qualified merger: the amount of the special account referred to in paragraph (1) held immediately before the qualified merger (or, where there is an amount that has already been included or is to be included in gross profit, the amount remaining after deducting that amount; hereinafter the same applies in this Article);
machine translation, not official
**二** 適格分割等 当該適格分割等の直前において有する第一項の特別勘定の金額のうち当該適格分割等に係る分割承継法人又は被現物出資法人が取得指定期間の末日までに前条第一項の表の各号の下欄に掲げる資産の取得をすることが見込まれ、かつ、当該取得の日から一年以内に当該分割承継法人又は被現物出資法人において当該取得をした資産を当該適格分割等により移転を受ける当該各号の下欄に規定する地域内にある事業の用（同表の第四号の下欄に掲げる資産については、その移転を受ける事業の用）に供することが見込まれる場合における当該資産の取得に充てようとする額に差益割合を乗じて計算した金額に対応する部分の金額として政令で定める金額及び当該適格分割等に際して設けた期中特別勘定の金額
art-65-8/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-4/item-2
a qualified company split, etc.: of the amount of the special account referred to in paragraph (1) held immediately before the qualified company split, etc., the amount specified by Cabinet Order as the amount of the portion corresponding to the amount calculated by multiplying, by the gain ratio, the amount that the successor corporation in a company split or the corporation receiving a capital contribution in kind pertaining to the qualified company split, etc. intends to appropriate for the acquisition of an asset in the case where it is expected to acquire an asset listed in the right-hand column of the relevant item of the table in paragraph (1) of the preceding Article by the last day of the designated acquisition period and is expected, within one year from the day of the acquisition, to use the acquired asset for the business within the area prescribed in the right-hand column of the relevant item that it receives the transfer of through the qualified company split, etc. (for the assets listed in the right-hand column of item (iv) of that table, for the business of which it receives the transfer), and the amount of the special account during the year established at the time of the qualified company split, etc.
machine translation, not official
**第五項** 前項の規定は、第一項の特別勘定を設けている法人で適格分割等を行つたもの（当該特別勘定及び期中特別勘定の双方を設けている法人であつて、適格分割等により分割承継法人又は被現物出資法人に当該期中特別勘定の金額のみを引き継ぐものを除く。）にあつては、当該特別勘定を設けている法人が当該適格分割等の日以後二月以内に当該適格分割等により分割承継法人又は被現物出資法人に引き継ぐ当該特別勘定の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
art-65-8/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-5
The provisions of the preceding paragraph apply, in the case of a corporation that has established the special account referred to in paragraph (1) and has carried out a qualified company split, etc. (excluding a corporation that has established both that special account and a special account during the year and has only the amount of the special account during the year taken over by the successor corporation in a company split or the corporation receiving a capital contribution in kind through the qualified company split, etc.), only if the corporation that has established that special account has submitted to the district director with jurisdiction over the place for tax payment, within two months after the day of the qualified company split, etc., a document stating the amount of that special account to be taken over by the successor corporation in a company split or the corporation receiving a capital contribution in kind through the qualified company split, etc. and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第六項** 第四項の規定により合併法人、分割承継法人又は被現物出資法人が引継ぎを受けた特別勘定の金額又は期中特別勘定の金額は、当該合併法人、分割承継法人又は被現物出資法人が第一項の規定により設けている特別勘定の金額とみなす。
art-65-8/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-6
The amount of the special account or the amount of the special account during the year taken over by a merging corporation, successor corporation in a company split or corporation receiving a capital contribution in kind pursuant to the provisions of paragraph (4) is deemed to be the amount of the special account established by that merging corporation, successor corporation in a company split or corporation receiving a capital contribution in kind pursuant to the provisions of paragraph (1).
machine translation, not official
**第七項** 前条第一項の規定は、第一項の特別勘定を設けている法人が、同項に規定する取得指定期間（当該特別勘定の金額が第四項の規定により引継ぎを受けた期中特別勘定の金額である場合その他の政令で定める場合には、第二項第一号に規定する期間その他の政令で定める期間。次項及び第十二項において「取得指定期間」という。）内に当該特別勘定に係る同条第一項の表の各号の下欄に掲げる資産の取得をした場合において、当該取得の日から一年以内に、当該買換資産を当該各号の下欄に規定する地域内にある当該法人の事業の用（同表の第四号の下欄に掲げる資産については、その法人の事業の用）に供したとき（当該取得の日を含む事業年度において当該事業の用に供しなくなつたときを除く。）、又は供する見込みであるとき（適格合併により当該買換資産を合併法人に移転する場合において当該合併法人が当該買換資産を当該適格合併により移転を受ける当該各号の下欄に規定する地域内にある事業の用（同表の第四号の下欄に掲げる資産については、その移転を受ける事業の用）に供する見込みであるときその他の政令で定めるときを含む。）について準用する。この場合において、同項中「買換資産（政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をした場合における当該買換資産に限る。）」とあるのは「買換資産」と、「当該事業年度の確定した決算」とあるのは「当該買換資産の取得をした日を含む事業年度の確定した決算」と読み替えるものとする。
art-65-8/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-7
The provisions of paragraph (1) of the preceding Article apply mutatis mutandis where a corporation that has established the special account referred to in paragraph (1) has acquired an asset listed in the right-hand column of the relevant item of the table in paragraph (1) of that Article pertaining to that special account within the designated acquisition period prescribed in paragraph (1) (or, where the amount of that special account is the amount of a special account during the year taken over pursuant to the provisions of paragraph (4) or in any other case specified by Cabinet Order, the period prescribed in paragraph (2), item (i) or any other period specified by Cabinet Order; referred to in the following paragraph and paragraph (12) as the "designated acquisition period"), and has, within one year from the day of the acquisition, used the replacement asset for the corporation's business within the area prescribed in the right-hand column of the relevant item (for the assets listed in the right-hand column of item (iv) of that table, for the business of the corporation) (excluding the case where it has ceased to use it for that business within the business year that includes the day of the acquisition), or is expected to use it as such (including the case where, in the case of transferring the replacement asset to a merging corporation through a qualified merger, the merging corporation is expected to use the replacement asset for the business within the area prescribed in the right-hand column of the relevant item that it receives the transfer of through the qualified merger (for the assets listed in the right-hand column of item (iv) of that table, for the business of which it receives the transfer), and any other case specified by Cabinet Order). In this case, the phrase "replacement asset (limited to a replacement asset in the case where the corporation has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that it seeks the application of the provisions of this paragraph)" in paragraph (1) of that Article is deemed to be replaced with "replacement asset", and the phrase "the finalized settlement of accounts for that business year" with "the finalized settlement of accounts for the business year that includes the day on which the replacement asset was acquired".
machine translation, not official
**第八項** 前条第九項の規定は、第一項の特別勘定を設けている法人が適格分割、適格現物出資又は適格現物分配（同項に規定する譲渡の日以後に行われるものに限る。以下この項において「適格分割等」という。）を行う場合において、当該法人が当該適格分割等の日を含む事業年度の取得指定期間内に当該特別勘定に係る同条第一項の表の各号の下欄に掲げる資産の取得をし、当該適格分割等により当該買換資産（当該各号の下欄に規定する地域内にある当該法人の事業の用（同表の第四号の下欄に掲げる資産については、その法人の事業の用）に供し、かつ、当該適格分割等の直前まで引き続き当該事業の用に供しているもの又は当該取得の日から一年以内に当該適格分割等に係る分割承継法人、被現物出資法人又は被現物分配法人（以下この項において「分割承継法人等」という。）において当該適格分割等により移転を受ける当該各号の下欄に規定する地域内にある事業の用（同表の第四号の下欄に掲げる資産については、その移転を受ける事業の用）に供することが見込まれるものに限る。）を分割承継法人等に移転するときについて準用する。この場合において、同条第九項中「買換資産（政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をした場合における当該買換資産に限る。）」とあるのは「買換資産」と、「当該事業年度の所得の金額の計算上」とあるのは「当該買換資産の取得をした日を含む事業年度の所得の金額の計算上」と読み替えるものとする。
art-65-8/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-8
The provisions of paragraph (9) of the preceding Article apply mutatis mutandis where a corporation that has established the special account referred to in paragraph (1) carries out a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (limited to one carried out on or after the day of the transfer prescribed in that paragraph; hereinafter referred to in this paragraph as a "qualified company split, etc."), and the corporation has acquired an asset listed in the right-hand column of the relevant item of the table in paragraph (1) of that Article pertaining to that special account within the designated acquisition period of the business year that includes the day of the qualified company split, etc., and transfers the replacement asset (limited to one that has been used for the corporation's business within the area prescribed in the right-hand column of the relevant item (for the assets listed in the right-hand column of item (iv) of that table, for the business of the corporation) and has been continuously used for that business until immediately before the qualified company split, etc., or one that is expected to be used, within one year from the day of the acquisition, by the successor corporation in a company split, the corporation receiving a capital contribution in kind or the corporation receiving a distribution in kind pertaining to the qualified company split, etc. (hereinafter referred to in this paragraph as a "successor corporation in a split, etc.") for the business within the area prescribed in the right-hand column of the relevant item that it receives the transfer of through the qualified company split, etc. (for the assets listed in the right-hand column of item (iv) of that table, for the business of which it receives the transfer)) to a successor corporation in a split, etc. through the qualified company split, etc. In this case, the phrase "replacement asset (limited to a replacement asset in the case where the corporation has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that it seeks the application of the provisions of this paragraph)" in paragraph (9) of that Article is deemed to be replaced with "replacement asset", and the phrase "in calculating the amount of income for that business year" with "in calculating the amount of income for the business year that includes the day on which the replacement asset was acquired".
machine translation, not official
**第九項** 前二項の場合において、その買換資産に係る第一項の特別勘定の金額のうち、当該買換資産の圧縮基礎取得価額に差益割合を乗じて計算した金額に対応する部分の金額として政令で定める金額は、当該買換資産の取得の日を含む事業年度の所得の金額の計算上、益金の額に算入する。
art-65-8/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-9
In the case referred to in the preceding two paragraphs, of the amount of the special account referred to in paragraph (1) pertaining to the replacement asset, the amount specified by Cabinet Order as the amount of the portion corresponding to the amount calculated by multiplying the base acquisition cost for reduction entry of the replacement asset by the gain ratio is included in gross profit in calculating the amount of income for the business year that includes the day of the acquisition of the replacement asset.
machine translation, not official
**第十項** 第一項の特別勘定を設けている法人が、自己を株式交換等完全子法人又は株式移転完全子法人とする法人税法第六十二条の九第一項に規定する非適格株式交換等（以下この項において「非適格株式交換等」という。）を行つた場合において、当該非適格株式交換等の直前の時に第一項の特別勘定の金額（政令で定める金額未満のものを除く。）を有しているときは、当該特別勘定の金額は、当該非適格株式交換等の日を含む事業年度の所得の金額の計算上、益金の額に算入する。
art-65-8/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-10 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-10
If a corporation that has established the special account referred to in paragraph (1) has carried out a non-qualified share exchange, etc. prescribed in Article 62-9, paragraph (1) of the Corporation Tax Act in which it becomes the wholly owned subsidiary corporation in a share exchange, etc. or the wholly owned subsidiary corporation in a share transfer (hereinafter referred to in this paragraph as a "non-qualified share exchange, etc."), and holds the amount of the special account referred to in paragraph (1) (excluding an amount less than the amount specified by Cabinet Order) at the time immediately before the non-qualified share exchange, etc., the amount of that special account is included in gross profit in calculating the amount of income for the business year that includes the day of the non-qualified share exchange, etc.
machine translation, not official
**第十一項** 第一項の特別勘定を設けている法人が、法人税法第六十四条の十一第一項に規定する内国法人、同法第六十四条の十二第一項に規定する他の内国法人又は同法第六十四条の十三第一項に規定する通算法人（同項第一号に掲げる要件に該当するものに限る。）に該当することとなつた場合において、同法第六十四条の十一第一項に規定する通算開始直前事業年度、同法第六十四条の十二第一項に規定する通算加入直前事業年度又は同法第六十四条の十三第一項に規定する通算終了直前事業年度終了の時に第一項の特別勘定の金額（政令で定める金額未満のものを除く。）を有しているときは、当該特別勘定の金額は、当該通算開始直前事業年度、当該通算加入直前事業年度又は当該通算終了直前事業年度の所得の金額の計算上、益金の額に算入する。
art-65-8/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-11 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-11
If a corporation that has established the special account referred to in paragraph (1) has come to fall under a domestic corporation prescribed in Article 64-11, paragraph (1) of the Corporation Tax Act, another domestic corporation prescribed in Article 64-12, paragraph (1) of that Act or a group tax sharing corporation prescribed in Article 64-13, paragraph (1) of that Act (limited to one that falls under the requirement listed in item (i) of that paragraph), and holds the amount of the special account referred to in paragraph (1) (excluding an amount less than the amount specified by Cabinet Order) at the end of the business year immediately before the start of group tax sharing prescribed in Article 64-11, paragraph (1) of that Act, the business year immediately before joining group tax sharing prescribed in Article 64-12, paragraph (1) of that Act or the business year immediately before the end of group tax sharing prescribed in Article 64-13, paragraph (1) of that Act, the amount of that special account is included in gross profit in calculating the amount of income for that business year immediately before the start of group tax sharing, that business year immediately before joining group tax sharing or that business year immediately before the end of group tax sharing.
machine translation, not official
**第十二項** 第一項の特別勘定を設けている法人が次の各号に掲げる場合（第四項の規定により合併法人、分割承継法人又は被現物出資法人に当該特別勘定を引き継ぐこととなつた場合を除く。）に該当することとなつた場合には、当該各号に定める金額は、その該当することとなつた日を含む事業年度（第四号に掲げる場合にあつては、その合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。
art-65-8/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-12 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-12
If a corporation that has established the special account referred to in paragraph (1) has come to fall under any of the cases listed in the following items (excluding the case where it is to have that special account taken over by a merging corporation, successor corporation in a company split or corporation receiving a capital contribution in kind pursuant to the provisions of paragraph (4)), the amount specified in the relevant item is included in gross profit in calculating the amount of income for the business year that includes the day on which it came to fall under that case (or, in the case listed in item (iv), the business year that includes the day before the day of the merger):
machine translation, not official
**一** 取得指定期間内に第一項の特別勘定の金額を前三項の規定に該当する場合以外の場合に取り崩した場合 当該取り崩した金額
art-65-8/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-12/item-1
where the corporation has reversed the amount of the special account referred to in paragraph (1) within the designated acquisition period in a case other than the cases falling under the provisions of the preceding three paragraphs: the amount so reversed;
machine translation, not official
**二** 取得指定期間を経過する日において、第一項の特別勘定の金額を有している場合 当該特別勘定の金額
art-65-8/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-12/item-2
where the corporation holds the amount of the special account referred to in paragraph (1) on the day on which the designated acquisition period elapses: the amount of that special account;
machine translation, not official
**三** 取得指定期間内に解散した場合（合併により解散した場合を除く。）において、第一項の特別勘定の金額を有しているとき 当該特別勘定の金額
art-65-8/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-12/item-3
where the corporation has dissolved within the designated acquisition period (excluding where it has dissolved due to a merger), if it holds the amount of the special account referred to in paragraph (1): the amount of that special account;
machine translation, not official
**四** 取得指定期間内に当該法人を被合併法人とする合併を行つた場合において、第一項の特別勘定の金額を有しているとき 当該特別勘定の金額
art-65-8/par-12/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-12/item-4
where the corporation has carried out, within the designated acquisition period, a merger in which it becomes the merged corporation, if it holds the amount of the special account referred to in paragraph (1): the amount of that special account.
machine translation, not official
**第十三項** 前条第二項の規定は、第七項又は第八項の規定を適用する場合について準用する。この場合において、同条第二項中「当該土地等に係る面積が」とあるのは、「当該土地等に係る面積と次条第一項の特別勘定の基礎となつた譲渡に係る同条第七項又は第八項に規定する買換資産のうち土地等に係る面積との合計が」と読み替えるものとする。
art-65-8/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-13 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-13
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis where the provisions of paragraph (7) or (8) are applied. In this case, the phrase "the area of the land, etc." in paragraph (2) of that Article is deemed to be replaced with "the total of the area of the land, etc. and the area of the land, etc. among the replacement assets prescribed in paragraph (7) or (8) of the following Article pertaining to the transfer that formed the basis of the special account referred to in paragraph (1) of that Article".
machine translation, not official
**第十四項** 前条第四項の規定は、第七項の規定の適用を受けた法人が、同項に規定する買換資産（同項の規定の適用を受けた事業年度以後の事業年度において法人税法第六十四条の十一第一項、第六十四条の十二第一項又は第六十四条の十三第一項の規定の適用を受けたこれらの規定に規定する時価評価資産に該当するものを除く。）の取得をした日から一年以内に、当該買換資産を当該買換資産に係る前条第一項の表の各号の下欄に規定する地域内にある当該法人の事業の用（同表の第四号の下欄に掲げる資産については、その法人の事業の用）に供しない場合又は供しなくなつた場合（適格合併、適格分割、適格現物出資又は適格現物分配（次項において「適格合併等」という。）により当該買換資産を合併法人、分割承継法人、被現物出資法人又は被現物分配法人（次項において「合併法人等」という。）に移転する場合を除く。）について準用する。
art-65-8/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-14 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-14
The provisions of paragraph (4) of the preceding Article apply mutatis mutandis where a corporation that has received the application of the provisions of paragraph (7) does not use, or has ceased to use, the replacement asset prescribed in that paragraph (excluding one that falls under the assets subject to market value assessment prescribed in Article 64-11, paragraph (1), Article 64-12, paragraph (1) or Article 64-13, paragraph (1) of the Corporation Tax Act to which those provisions have been applied in a business year on or after the business year in which the provisions of paragraph (7) were applied) for the corporation's business within the area prescribed in the right-hand column of the relevant item of the table in paragraph (1) of the preceding Article pertaining to the replacement asset (for the assets listed in the right-hand column of item (iv) of that table, for the business of the corporation) within one year from the day on which it acquired the replacement asset (excluding the case where it transfers the replacement asset to a merging corporation, a successor corporation in a company split, a corporation receiving a capital contribution in kind or a corporation receiving a distribution in kind (referred to in the following paragraph as a "merging corporation, etc.") through a qualified merger, a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (referred to in the following paragraph as a "qualified merger, etc.")).
machine translation, not official
**第十五項** 前条第十二項の規定は、適格合併等により第七項又は第八項の規定の適用を受けたこれらの規定に規定する買換資産（これらの規定の適用を受けた事業年度以後の事業年度において法人税法第六十四条の十一第一項、第六十四条の十二第一項又は第六十四条の十三第一項の規定の適用を受けたこれらの規定に規定する時価評価資産に該当するものを除く。）の移転を受けた合併法人等が、当該適格合併等に係る被合併法人、分割法人、現物出資法人又は現物分配法人が当該買換資産の取得をした日から一年以内に、当該買換資産を当該合併法人等の当該適格合併等により移転を受けた前条第一項の表の各号の下欄に規定する地域内にある事業の用（同表の第四号の下欄に掲げる資産については、その移転を受けた事業の用）に供しない場合又は供しなくなつた場合（適格合併等により当該買換資産を合併法人等に移転する場合を除く。）について準用する。
art-65-8/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-15 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-15
The provisions of paragraph (12) of the preceding Article apply mutatis mutandis where a merging corporation, etc. that has received, through a qualified merger, etc., the transfer of a replacement asset prescribed in paragraph (7) or (8) to which those provisions have been applied (excluding one that falls under the assets subject to market value assessment prescribed in Article 64-11, paragraph (1), Article 64-12, paragraph (1) or Article 64-13, paragraph (1) of the Corporation Tax Act to which those provisions have been applied in a business year on or after the business year in which the provisions of paragraph (7) or (8) were applied) does not use, or has ceased to use, the replacement asset, within one year from the day on which the merged corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind pertaining to the qualified merger, etc. acquired the replacement asset, for the business within the area prescribed in the right-hand column of the relevant item of the table in paragraph (1) of the preceding Article that the merging corporation, etc. received the transfer of through the qualified merger, etc. (for the assets listed in the right-hand column of item (iv) of that table, for the business of which it received the transfer) (excluding the case where it transfers the replacement asset to a merging corporation, etc. through a qualified merger, etc.).
machine translation, not official
**第十六項** 前条第五項及び第六項の規定は第一項又は第七項の規定を適用する場合について、同条第七項及び第八項の規定は第七項又は第八項の規定の適用を受けた買換資産について、同条第十一項の規定は第八項の規定を適用する場合について、それぞれ準用する。この場合において、第一項の規定を適用するときは、同条第五項及び第六項中「明細書」とあるのは、「明細書、取得をする見込みである資産につき財務省令で定める事項を記載した書類」と読み替えるものとする。
art-65-8/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-16 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-16
The provisions of paragraphs (5) and (6) of the preceding Article apply mutatis mutandis where the provisions of paragraph (1) or (7) are applied, the provisions of paragraphs (7) and (8) of that Article apply mutatis mutandis to a replacement asset to which the provisions of paragraph (7) or (8) have been applied, and the provisions of paragraph (11) of that Article apply mutatis mutandis where the provisions of paragraph (8) are applied. In this case, when the provisions of paragraph (1) are applied, the phrase "written statement" in paragraphs (5) and (6) of that Article is deemed to be replaced with "written statement, a document stating the matters specified by Order of the Ministry of Finance concerning the asset that the corporation is expected to acquire".
machine translation, not official
**第十七項** 前条第十三項の規定は、第七項又は第八項の規定の適用を受けた買換資産について準用する。
art-65-8/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-17 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-17
The provisions of paragraph (13) of the preceding Article apply mutatis mutandis to a replacement asset to which the provisions of paragraph (7) or (8) have been applied.
machine translation, not official
**第十八項** 前条第十四項の規定は、第一項、第二項、第七項又は第八項の規定（同条第一項の表の第三号に係る部分に限る。）を適用する場合について準用する。この場合において、第一項又は第二項の規定を適用するときは、同条第十四項中「取得をした」とあるのは「取得をする見込みである」と、「第一項に規定する圧縮限度額」とあるのは「次条第一項又は第二項に規定する百分の八十に相当する金額」と、「同項」とあるのは「これら」と、同項各号中「第一項に」とあるのは「次条第一項又は第二項に」と読み替えるものとする。
art-65-8/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-18 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-18
The provisions of paragraph (14) of the preceding Article apply mutatis mutandis where the provisions of paragraph (1), (2), (7) or (8) (limited to the part pertaining to item (iii) of the table in paragraph (1) of that Article) are applied. In this case, when the provisions of paragraph (1) or (2) are applied, the phrase "has acquired" in paragraph (14) of that Article is deemed to be replaced with "is expected to acquire", the phrase "the reduction entry limit prescribed in paragraph (1)" with "the amount equivalent to 80 percent prescribed in paragraph (1) or (2) of the following Article", the phrase "that paragraph" with "those paragraphs", and the phrase "in paragraph (1)" in the items of that paragraph with "in paragraph (1) or (2) of the following Article".
machine translation, not official
**第十九項** 法人が、特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、前条第一項の表の各号の下欄に掲げる資産の第七項に規定する取得指定期間内における取得をすることが困難となつた場合において、当該取得指定期間の初日から当該取得指定期間の末日後二年以内の日で政令で定める日までの間に当該各号の下欄に掲げる資産の取得をする見込みであり、かつ、財務省令で定めるところにより納税地の所轄税務署長の承認を受けたときは、前各項の規定の適用については、これらの規定に規定する取得指定期間は、当該初日から当該政令で定める日までの期間とする。
art-65-8/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-19 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-19
If it has become difficult for a corporation to acquire an asset listed in the right-hand column of the items of the table in paragraph (1) of the preceding Article within the designated acquisition period prescribed in paragraph (7) due to unavoidable circumstances arising from an extraordinary disaster designated as a specified extraordinary disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, and the corporation is expected to acquire an asset listed in the right-hand column of the relevant item during the period from the first day of the designated acquisition period until the day specified by Cabinet Order that falls within two years after the last day of the designated acquisition period and has obtained the approval of the district director with jurisdiction over the place for tax payment pursuant to the provisions of Order of the Ministry of Finance, then, with regard to the application of the provisions of the preceding paragraphs, the designated acquisition period prescribed in those provisions is to be the period from that first day until the day specified by Cabinet Order.
machine translation, not official
**第二十項** 第十六項から前項までに定めるもののほか、第一項の譲渡をした資産が前条第一項の表の二以上の号の上欄に掲げる資産に該当する場合における第一項の特別勘定の金額の計算その他同項から第十五項までの規定の適用に関し必要な事項は、政令で定める。
art-65-8/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-20 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-20
Beyond what is specified in paragraph (16) through the preceding paragraph, the calculation of the amount of the special account referred to in paragraph (1) in the case where the asset transferred as referred to in paragraph (1) falls under the assets listed in the left-hand column of two or more items of the table in paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of paragraphs (1) through (15) are specified by Cabinet Order.
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### 第六十五条の九（特定の資産を交換した場合の課税の特例） — Special Provisions on Taxation in the Case of Exchange of Specified Assets
caption: machine translation, not official
art-65-9 · https://japanlaw.org/en/special-taxation-measures-act/art-65-9 · https://japanlaw.org/l/332AC0000000026/art-65-9
**第一項** 法人が、昭和四十五年四月一日から令和十一年三月三十一日（第六十五条の七第一項の表の第四号の上欄に掲げる資産のうち同欄に規定する建設業その他の政令で定める事業の用に供されるものにあつては、令和十年三月三十一日）までの間に、その有する資産で同表の各号の上欄に掲げるもの（その交換による譲渡につき第六十三条第一項の規定の適用がある土地等を除く。以下この条において「交換譲渡資産」という。）と当該各号の下欄に掲げる資産（以下この条において「交換取得資産」という。）との交換（第六十五条第一項第二号から第七号までに規定する交換、換地処分及び権利変換その他政令で定める交換を除く。以下この条において同じ。）をした場合（当該交換に伴い交換差金（交換により取得した資産の価額と交換により譲渡した資産の価額との差額を補うための金銭をいう。以下この条において同じ。）を取得し、又は支払つた場合を含む。）又は交換譲渡資産と交換取得資産以外の資産との交換をし、かつ、交換差金を取得した場合（以下この条において「他資産との交換の場合」という。）における前二条の規定の適用については、次に定めるところによる。
art-65-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-9/par-1
If a corporation has, between April 1, 1970 and March 31, 2029 (or, for those of the assets listed in the left-hand column of item (iv) of the table in Article 65-7, paragraph (1) that are used for the construction business or any other business specified by Cabinet Order prescribed in that column, March 31, 2028), exchanged any of the assets held by it that are listed in the left-hand column of the items of that table (excluding land, etc. to whose transfer by exchange the provisions of Article 63, paragraph (1) apply; hereinafter referred to in this Article as an "asset transferred by exchange") for an asset listed in the right-hand column of the relevant item (hereinafter referred to in this Article as an "asset acquired by exchange") (excluding the exchange, replotting disposition and rights conversion prescribed in Article 65, paragraph (1), items (ii) through (vii) and any other exchange specified by Cabinet Order; hereinafter the same applies in this Article) (including the case where it has acquired or paid an exchange balancing payment (meaning money to make up for the difference between the value of the asset acquired through the exchange and the value of the asset transferred through the exchange; hereinafter the same applies in this Article) in connection with the exchange), or has exchanged an asset transferred by exchange for an asset other than an asset acquired by exchange and has acquired an exchange balancing payment (hereinafter referred to in this Article as the "case of an exchange for other assets"), then, with regard to the application of the provisions of the preceding two Articles, the following provisions apply:
machine translation, not official
**一** 当該交換譲渡資産（他資産との交換の場合にあつては、交換差金に対応するものとして政令で定める部分に限る。）は、当該法人が、その交換の日において、同日における当該資産の価額に相当する金額をもつて第六十五条の七第一項の譲渡をしたものとみなす。
art-65-9/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-9/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-9/par-1/item-1
the asset transferred by exchange (in the case of an exchange for other assets, limited to the portion specified by Cabinet Order as corresponding to the exchange balancing payment) is deemed to have been transferred as referred to in Article 65-7, paragraph (1) by the corporation on the day of the exchange for an amount equivalent to the value of the asset as of that day;
machine translation, not official
**二** 当該交換取得資産は、当該法人が、その交換の日において、同日における当該資産の価額に相当する金額をもつて第六十五条の七第一項の取得をし、同項及び同条第九項の届出をしたものとみなす。
art-65-9/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-9/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-9/par-1/item-2
the asset acquired by exchange is deemed to have been acquired as referred to in Article 65-7, paragraph (1) by the corporation on the day of the exchange for an amount equivalent to the value of the asset as of that day, and the corporation is deemed to have made the notification referred to in that paragraph and paragraph (9) of that Article.
machine translation, not official
### 第六十五条の十（特定の交換分合により土地等を取得した場合の課税の特例） — Special Provisions on Taxation in the Case of Acquisition of Land, etc. through Specified Exchange and Consolidation
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art-65-10 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10 · https://japanlaw.org/l/332AC0000000026/art-65-10
**第一項** 法人の有する土地又は土地の上に存する権利（棚卸資産を除く。以下この項において「土地等」という。）が次の各号に掲げる場合に該当することとなつた場合において、当該法人が当該各号に規定する交換分合により取得した土地等（以下この条において「交換取得資産」という。）につき、当該交換取得資産の価額から当該交換分合により譲渡（土地等を使用させることにより当該土地等の価値が著しく減少する場合として政令で定める場合に該当する場合におけるその使用させる行為を含む。以下この項及び次項において同じ。）をした土地等（次項において「交換譲渡資産」という。）の譲渡直前の帳簿価額を控除した残額（第四項において「圧縮限度額」という。）の範囲内で当該交換取得資産の帳簿価額を損金経理により減額したときは、その減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-65-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1
If land or a right existing on land held by a corporation (excluding inventory assets; hereinafter referred to in this paragraph as "land, etc.") has come to fall under any of the cases listed in the following items, and the corporation has, with regard to the land, etc. that it acquired through the exchange and consolidation prescribed in the relevant item (hereinafter referred to in this Article as an "asset acquired by exchange"), reduced the book value of the asset acquired by exchange through accounting as an expense or loss within the limit of the amount remaining after deducting, from the value of the asset acquired by exchange, the book value immediately before the transfer of the land, etc. that it transferred (the transfer including, in the case that falls under the case specified by Cabinet Order as a case where the value of land, etc. is significantly reduced by having another person use the land, etc., the act of having it so used; hereinafter the same applies in this paragraph and the following paragraph) through that exchange and consolidation (referred to in the following paragraph as an "asset transferred by exchange") (referred to in paragraph (4) as the "reduction entry limit"), the amount equivalent to the amount so reduced is included in deductible expenses in calculating the amount of income for that business year:
machine translation, not official
**一** 農業振興地域の整備に関する法律第十三条の二第二項の規定による交換分合により土地等の譲渡（第六十五条の三から第六十五条の五の二まで又は前三条の規定の適用を受けるものを除く。）をし、かつ、当該交換分合により土地等の取得をした場合（当該土地等とともに同法第十三条の五において準用する土地改良法第百二条第四項の規定による清算金の取得をした場合を含む。）
art-65-10/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1/item-1
where the corporation has transferred land, etc. through an exchange and consolidation under the provisions of Article 13-2, paragraph (2) of the Act on Establishment of Agricultural Promotion Regions (excluding a transfer to which the provisions of Articles 65-3 through 65-5-2 or the preceding three Articles apply), and has acquired land, etc. through that exchange and consolidation (including the case where it has acquired, together with that land, etc., settlement money under the provisions of Article 102, paragraph (4) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 13-5 of the Act on Establishment of Agricultural Promotion Regions);
machine translation, not official
**二** 農住組合法第七条第二項第三号の規定による交換分合（政令で定める区域内において同法第二章第三節に定めるところにより行われたものに限る。）により土地等（農住組合の組合員である法人その他政令で定める法人の有する土地等に限る。）の譲渡（第六十四条、第六十四条の二、第六十五条の二から第六十五条の五の二まで又は前三条の規定の適用を受けるものを除く。）をし、かつ、当該交換分合により土地等の取得をした場合（当該土地等とともに同法第十一条において準用する土地改良法第百二条第四項の規定による清算金の取得をした場合を含む。）
art-65-10/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1/item-2
where the corporation has transferred land, etc. (limited to land, etc. held by a corporation that is a member of an agricultural and residential land cooperative or any other corporation specified by Cabinet Order) through an exchange and consolidation under the provisions of Article 7, paragraph (2), item (iii) of the Farming and Residence Association Act (limited to one carried out within an area specified by Cabinet Order in accordance with the provisions of Chapter II, Section 3 of that Act) (excluding a transfer to which the provisions of Article 64, Article 64-2, Articles 65-2 through 65-5-2 or the preceding three Articles apply), and has acquired land, etc. through that exchange and consolidation (including the case where it has acquired, together with that land, etc., settlement money under the provisions of Article 102, paragraph (4) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 11 of the Farming and Residence Association Act).
machine translation, not official
**第二項** 前項に規定する譲渡直前の帳簿価額は、次の各号に掲げる場合に該当する場合には、当該各号に定める金額とする。
art-65-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-2
The book value immediately before the transfer prescribed in the preceding paragraph is, in the cases listed in the following items, to be the amount specified in the relevant item:
machine translation, not official
**一** 交換取得資産とともに前項各号に規定する清算金を取得した場合 帳簿価額から当該帳簿価額のうち当該清算金の額に対応するものとして政令で定めるところにより計算した金額を控除した金額
art-65-10/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-2/item-1
where the corporation has acquired the settlement money prescribed in the items of the preceding paragraph together with the asset acquired by exchange: the amount remaining after deducting, from the book value, the amount calculated pursuant to the provisions of Cabinet Order as the portion of the book value corresponding to the amount of that settlement money;
machine translation, not official
**二** 交換譲渡資産の譲渡とともに前項各号に規定する清算金を支出した場合 帳簿価額に当該清算金の額を加算した金額
art-65-10/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-2/item-2
where the corporation has paid the settlement money prescribed in the items of the preceding paragraph together with the transfer of the asset transferred by exchange: the amount obtained by adding the amount of that settlement money to the book value;
machine translation, not official
**三** 交換譲渡資産の譲渡に要した経費で交換取得資産に係るものとして政令で定めるところにより計算した金額がある場合 帳簿価額に当該計算した金額を加算した金額
art-65-10/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-2/item-3
where there is an amount calculated pursuant to the provisions of Cabinet Order as expenses required for the transfer of the asset transferred by exchange that pertain to the asset acquired by exchange: the amount obtained by adding that calculated amount to the book value.
machine translation, not official
**第三項** 第六十五条の七第五項及び第六項の規定は第一項の規定を適用する場合について、同条第八項の規定は第一項の規定の適用を受けた交換取得資産について、それぞれ準用する。
art-65-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-3
The provisions of Article 65-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied, and the provisions of paragraph (8) of that Article apply mutatis mutandis to an asset acquired by exchange to which the provisions of paragraph (1) have been applied.
machine translation, not official
**第四項** 法人が、第一項に規定する交換分合が行われた日を含む事業年度において適格分割、適格現物出資又は適格現物分配（その日以後に行われるものに限る。以下この項及び第六項において「適格分割等」という。）を行う場合において、当該事業年度開始の時から当該適格分割等の直前の時までの間に当該交換分合により取得した交換取得資産を当該適格分割等により分割承継法人、被現物出資法人又は被現物分配法人に移転するときは、当該交換取得資産につき、当該交換取得資産に係る圧縮限度額に相当する金額の範囲内でその帳簿価額を減額したときに限り、その減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-65-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-4
If a corporation carries out, in the business year that includes the day on which the exchange and consolidation prescribed in paragraph (1) was carried out, a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (limited to one carried out on or after that day; hereinafter referred to in this paragraph and paragraph (6) as a "qualified company split, etc."), and transfers an asset acquired by exchange that it acquired through that exchange and consolidation during the period from the beginning of that business year until immediately before the qualified company split, etc. to a successor corporation in a company split, a corporation receiving a capital contribution in kind or a corporation receiving a distribution in kind through the qualified company split, etc., then, only if, with regard to that asset acquired by exchange, the corporation has reduced its book value within the limit of the amount equivalent to the reduction entry limit pertaining to that asset acquired by exchange, the amount equivalent to the amount so reduced is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第五項** 第六十五条の七第八項の規定は、前項の規定の適用を受けた交換取得資産について準用する。
art-65-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-5
The provisions of Article 65-7, paragraph (8) apply mutatis mutandis to an asset acquired by exchange to which the provisions of the preceding paragraph have been applied.
machine translation, not official
**第六項** 第四項の規定は、同項の規定の適用を受けようとする法人が適格分割等の日以後二月以内に同項に規定する減額した金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
art-65-10/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-6
The provisions of paragraph (4) apply only if the corporation seeking the application of the provisions of that paragraph has submitted to the district director with jurisdiction over the place for tax payment, within two months after the day of the qualified company split, etc., a document stating the reduced amount prescribed in that paragraph and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第七項** 第六十五条の七第十三項の規定は、第一項又は第四項の規定の適用を受けた交換取得資産について準用する。
art-65-10/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-7
The provisions of Article 65-7, paragraph (13) apply mutatis mutandis to an asset acquired by exchange to which the provisions of paragraph (1) or (4) have been applied.
machine translation, not official
**第八項** 前三項に定めるもののほか、第一項及び第四項の規定の適用に関し必要な事項は、政令で定める。
art-65-10/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-8 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-8
Beyond what is specified in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) and (4) are specified by Cabinet Order.
machine translation, not official
### 第六十六条（特定普通財産とその隣接する土地等の交換の場合の課税の特例） — Special Provisions on Taxation in the Case of Exchange of Specified Ordinary Property for Adjacent Land, etc.
caption: machine translation, not official
art-66 · https://japanlaw.org/en/special-taxation-measures-act/art-66 · https://japanlaw.org/l/332AC0000000026/art-66
**第一項** 法人が、その有する国有財産特別措置法第九条第二項の普通財産のうち同項に規定する土地等として財務省令で定めるところにより証明がされたもの（以下この項において「特定普通財産」という。）に隣接する土地（当該特定普通財産の上に存する権利を含むものとし、棚卸資産を除く。以下この項において「所有隣接土地等」という。）につき、同条第二項の規定により当該所有隣接土地等と当該特定普通財産との交換（政令で定める交換を除く。以下この項及び次項において同じ。）をしたとき（第六十五条の九に規定する交換差金（次項において「交換差金」という。）を取得し、又は支払つた場合を含む。）は、当該交換により取得した特定普通財産（以下この条において「交換取得資産」という。）につき、当該交換取得資産の取得価額から当該交換により譲渡をした所有隣接土地等（次項において「交換譲渡資産」という。）の譲渡直前の帳簿価額を控除した残額（以下この項及び第四項において「圧縮限度額」という。）の範囲内で当該交換取得資産の帳簿価額を損金経理により減額し、又はその帳簿価額を減額することに代えてその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法を含む。）により経理したときに限り、その減額し、又は経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/art-66/par-1
If a corporation has, with regard to land held by it that is adjacent to ordinary property under Article 9, paragraph (2) of the Act on Special Measures concerning National Property that has been certified, pursuant to the provisions of Order of the Ministry of Finance, as land, etc. prescribed in that paragraph (hereinafter referred to in this paragraph as "specified ordinary property") (including a right existing on the specified ordinary property, and excluding inventory assets; hereinafter referred to in this paragraph as "owned adjacent land, etc."), exchanged the owned adjacent land, etc. for the specified ordinary property pursuant to the provisions of paragraph (2) of that Article (excluding an exchange specified by Cabinet Order; hereinafter the same applies in this paragraph and the following paragraph) (including the case where it has acquired or paid an exchange balancing payment prescribed in Article 65-9 (referred to in the following paragraph as an "exchange balancing payment")), then, only if, with regard to the specified ordinary property acquired through the exchange (hereinafter referred to in this Article as an "asset acquired by exchange"), the corporation has reduced the book value of the asset acquired by exchange through accounting as an expense or loss within the limit of the amount remaining after deducting, from the acquisition price of the asset acquired by exchange, the book value immediately before the transfer of the owned adjacent land, etc. transferred through the exchange (referred to in the following paragraph as an "asset transferred by exchange") (hereinafter referred to in this paragraph and paragraph (4) as the "reduction entry limit"), or has, instead of reducing its book value, accounted for an amount not exceeding the reduction entry limit by the method of setting it aside as a reserve in the finalized settlement of accounts for that business year (including the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount equivalent to the amount so reduced or accounted for is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第二項** 前項に規定する譲渡直前の帳簿価額は、次の各号に掲げる場合に該当する場合には、当該各号に定める金額とする。
art-66/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66/par-2 · https://japanlaw.org/l/332AC0000000026/art-66/par-2
The book value immediately before the transfer prescribed in the preceding paragraph is, in the cases listed in the following items, to be the amount specified in the relevant item:
machine translation, not official
**一** 交換取得資産とともに交換差金を取得した場合 帳簿価額から当該帳簿価額のうち当該交換差金の額に対応するものとして政令で定めるところにより計算した金額を控除した金額
art-66/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66/par-2/item-1
where the corporation has acquired an exchange balancing payment together with the asset acquired by exchange: the amount remaining after deducting, from the book value, the amount calculated pursuant to the provisions of Cabinet Order as the portion of the book value corresponding to the amount of that exchange balancing payment;
machine translation, not official
**二** 当該交換とともに交換差金を支出した場合 帳簿価額に当該交換差金の額を加算した金額
art-66/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-66/par-2/item-2
where the corporation has paid an exchange balancing payment together with the exchange: the amount obtained by adding the amount of that exchange balancing payment to the book value;
machine translation, not official
**三** 交換譲渡資産の交換に要した経費で交換取得資産に係るものとして政令で定めるところにより計算した金額がある場合 帳簿価額に当該計算した金額を加算した金額
art-66/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-66/par-2/item-3
where there is an amount calculated pursuant to the provisions of Cabinet Order as expenses required for the exchange of the asset transferred by exchange that pertain to the asset acquired by exchange: the amount obtained by adding that calculated amount to the book value.
machine translation, not official
**第三項** 第六十五条の七第五項及び第六項の規定は第一項の規定を適用する場合について、同条第八項の規定は第一項の規定の適用を受けた交換取得資産について、それぞれ準用する。
art-66/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66/par-3 · https://japanlaw.org/l/332AC0000000026/art-66/par-3
The provisions of Article 65-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied, and the provisions of paragraph (8) of that Article apply mutatis mutandis to an asset acquired by exchange to which the provisions of paragraph (1) have been applied.
machine translation, not official
**第四項** 法人が、第一項に規定する交換をした日を含む事業年度において適格分割、適格現物出資又は適格現物分配（その日以後に行われるものに限る。以下この項及び第六項において「適格分割等」という。）を行う場合において、当該事業年度開始の時から当該適格分割等の直前の時までの間に取得した当該交換に係る交換取得資産を当該適格分割等により分割承継法人、被現物出資法人又は被現物分配法人に移転するときは、当該交換取得資産につき、当該交換取得資産に係る圧縮限度額に相当する金額の範囲内でその帳簿価額を減額したときに限り、当該減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-66/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66/par-4 · https://japanlaw.org/l/332AC0000000026/art-66/par-4
If a corporation carries out, in the business year that includes the day on which it made the exchange prescribed in paragraph (1), a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (limited to one carried out on or after that day; hereinafter referred to in this paragraph and paragraph (6) as a "qualified company split, etc."), and transfers an asset acquired by exchange pertaining to that exchange that it acquired during the period from the beginning of that business year until immediately before the qualified company split, etc. to a successor corporation in a company split, a corporation receiving a capital contribution in kind or a corporation receiving a distribution in kind through the qualified company split, etc., then, only if, with regard to that asset acquired by exchange, the corporation has reduced its book value within the limit of the amount equivalent to the reduction entry limit pertaining to that asset acquired by exchange, the amount equivalent to the amount so reduced is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第五項** 第六十五条の七第八項の規定は、前項の規定の適用を受けた交換取得資産について準用する。
art-66/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66/par-5 · https://japanlaw.org/l/332AC0000000026/art-66/par-5
The provisions of Article 65-7, paragraph (8) apply mutatis mutandis to an asset acquired by exchange to which the provisions of the preceding paragraph have been applied.
machine translation, not official
**第六項** 第四項の規定は、同項の規定の適用を受けようとする法人が適格分割等の日以後二月以内に同項に規定する減額した金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
art-66/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66/par-6 · https://japanlaw.org/l/332AC0000000026/art-66/par-6
The provisions of paragraph (4) apply only if the corporation seeking the application of the provisions of that paragraph has submitted to the district director with jurisdiction over the place for tax payment, within two months after the day of the qualified company split, etc., a document stating the reduced amount prescribed in that paragraph and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第七項** 第六十五条の七第十三項の規定は、第一項又は第四項の規定の適用を受けた交換取得資産について準用する。
art-66/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66/par-7 · https://japanlaw.org/l/332AC0000000026/art-66/par-7
The provisions of Article 65-7, paragraph (13) apply mutatis mutandis to an asset acquired by exchange to which the provisions of paragraph (1) or (4) have been applied.
machine translation, not official
**第八項** 第二項、第三項及び前三項に定めるもののほか、第一項又は第四項の規定の適用に関し必要な事項は、政令で定める。
art-66/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66/par-8 · https://japanlaw.org/l/332AC0000000026/art-66/par-8
Beyond what is specified in paragraphs (2) and (3) and the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraph (1) or (4) are specified by Cabinet Order.
machine translation, not official
## 第六節の二 株式等を対価とする株式の譲渡に係る所得の計算の特例 — Section 6-2 Special Provisions on the Calculation of Income from the Transfer of Shares in Exchange for Shares, etc. as Consideration
heading: machine translation, not official
ch-3/sec-6-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-6-2 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-6-2
### 第六十六条の二
art-66-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-2 · https://japanlaw.org/l/332AC0000000026/art-66-2
**第一項** 法人が、その有する株式（以下この項において「所有株式」という。）を発行した他の法人を会社法第七百七十四条の三第一項第一号に規定する株式交付子会社とする株式交付により当該所有株式を譲渡し、当該株式交付に係る株式交付親会社（同号に規定する株式交付親会社をいう。以下この条において同じ。）の株式の交付を受けた場合（当該株式交付により交付を受けた当該株式交付親会社の株式の価額が当該株式交付により交付を受けた金銭の額及び金銭以外の資産の価額の合計額のうちに占める割合が百分の八十に満たない場合並びに当該株式交付の直後の当該株式交付親会社が法人税法第二条第十号に規定する同族会社（同号に規定する同族会社であることについての判定の基礎となつた株主のうちに同号に規定する同族会社でない法人がある場合には、当該法人をその判定の基礎となる株主から除外して判定するものとした場合においても同号に規定する同族会社となるものに限る。）に該当する場合を除く。）における法人税法第六十一条の二第一項の規定の適用については、同項第一号に掲げる金額は、当該所有株式の当該株式交付の直前の帳簿価額に相当する金額に株式交付割合（当該株式交付により交付を受けた当該株式交付親会社の株式の価額が当該株式交付により交付を受けた金銭の額及び金銭以外の資産の価額の合計額（剰余金の配当として交付を受けた金銭の額及び金銭以外の資産の価額の合計額を除く。）のうちに占める割合をいう。）を乗じて計算した金額と当該株式交付により交付を受けた金銭の額及び金銭以外の資産の価額の合計額（当該株式交付親会社の株式の価額並びに剰余金の配当として交付を受けた金銭の額及び金銭以外の資産の価額の合計額を除く。）とを合計した金額とする。
art-66-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-2/par-1
If a corporation has transferred shares it holds (hereinafter referred to in this paragraph as "shares held") through a partial share exchange in which the other corporation that issued those shares held is the subsidiary company resulting from a partial share exchange prescribed in Article 774-3, paragraph (1), item (i) of the Companies Act, and has received delivery of shares of the parent company resulting from a partial share exchange (meaning the parent company resulting from a partial share exchange prescribed in that item; hereinafter the same applies in this Article) pertaining to that partial share exchange (excluding the case where the ratio of the value of the shares of the parent company resulting from a partial share exchange received through that partial share exchange to the total of the amount of money and the value of assets other than money received through that partial share exchange is less than 80 percent, and the case where the parent company resulting from a partial share exchange immediately after that partial share exchange falls under a family corporation prescribed in Article 2, item (x) of the Corporation Tax Act (where the shareholders that formed the basis for determining whether it is a family corporation prescribed in that item include a corporation that is not a family corporation prescribed in that item, limited to one that would be a family corporation prescribed in that item even if the determination were made by excluding that corporation from the shareholders forming the basis for the determination)), then, with regard to the application of the provisions of Article 61-2, paragraph (1) of the Corporation Tax Act, the amount listed in item (i) of that paragraph is to be the sum of the amount calculated by multiplying the amount equivalent to the book value of those shares held immediately before that partial share exchange by the partial share exchange ratio (meaning the ratio of the value of the shares of the parent company resulting from a partial share exchange received through that partial share exchange to the total of the amount of money and the value of assets other than money received through that partial share exchange (excluding the total of the amount of money and the value of assets other than money received as dividends of surplus)) and the total of the amount of money and the value of assets other than money received through that partial share exchange (excluding the value of the shares of that parent company resulting from a partial share exchange and the total of the amount of money and the value of assets other than money received as dividends of surplus).
machine translation, not official
**第二項** 前項の法人が外国法人である場合における同項の規定の適用に関する事項、同項の交付を受けた株式交付親会社の株式の取得価額その他同項の規定の適用がある場合における法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-66-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-2/par-2
Matters concerning the application of the provisions of the preceding paragraph in the case where the corporation referred to in that paragraph is a foreign corporation, the acquisition price of the shares of the parent company resulting from a partial share exchange received as referred to in that paragraph, and other necessary matters concerning the application of the provisions of laws and regulations concerning corporation tax in the case where the provisions of that paragraph apply are specified by Cabinet Order.
machine translation, not official
## 第七節 景気調整のための課税の特例 — Section 7 Special Provisions on Taxation for Business Cycle Adjustment
heading: machine translation, not official
ch-3/sec-7 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-7
### 第六十六条の三（確定申告書の提出期限の延長の特例に係る利子税の特例） — Special Provisions on Interest Tax Related to the Special Provisions on Extension of the Due Date for Filing a Final Return
caption: machine translation, not official
art-66-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-3 · https://japanlaw.org/l/332AC0000000026/art-66-3
**第一項** 法人税法第七十五条の二第八項（同法第百四十四条の八において準用する場合を含む。以下この条において同じ。）において準用する同法第七十五条第七項（地方法人税法第十九条第四項において準用する場合を含む。以下この条において同じ。）に規定する利子税の年七・三パーセントの割合は、法人税法第七十五条の二第八項において準用する同法第七十五条第七項の規定及び第九十三条第一項の規定にかかわらず、日本銀行の基準割引率が引き上げられた場合において、当該利子税の割合について景気調整対策上の措置を講ずることが必要であると認められる期間として政令で定める期間内は、政令で定めるところにより、当該基準割引率の引上げに応じ、年十二・七七五パーセントの割合の範囲内で定める割合とする。
art-66-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-3/par-1
The rate of 7.3 percent per annum of the interest tax prescribed in Article 75, paragraph (7) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 19, paragraph (4) of the Local Corporation Tax Act; hereinafter the same applies in this Article) as applied mutatis mutandis pursuant to Article 75-2, paragraph (8) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 144-8 of the Corporation Tax Act; hereinafter the same applies in this Article) is, notwithstanding the provisions of Article 75, paragraph (7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 75-2, paragraph (8) of that Act and the provisions of Article 93, paragraph (1), to be, during the period specified by Cabinet Order as a period in which, where the official discount rate of the Bank of Japan has been raised, it is found necessary to take measures for business cycle adjustment with regard to the rate of that interest tax, the rate specified, pursuant to the provisions of Cabinet Order, within the limit of 12.775 percent per annum in accordance with the raising of that official discount rate.
machine translation, not official
## 第七節の二 国外関連者との取引に係る課税の特例等 — Section 7-2 Special Provisions on Taxation on Transactions with Foreign Affiliates
heading: Ministry of Justice translation — Japanese Law Translation Database System
ch-3/sec-7-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7-2 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-7-2
### 第六十六条の四（国外関連者との取引に係る課税の特例） — (Special Provisions on Taxation on Transactions with Foreign Affiliates)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-66-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4 · https://japanlaw.org/l/332AC0000000026/art-66-4
**第一項** 法人が、昭和六十一年四月一日以後に開始する各事業年度において、当該法人に係る国外関連者（外国法人で、当該法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項、第五項及び第十項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が恒久的施設を有する外国法人である場合には、当該国外関連者の法人税法第百四十一条第一号イに掲げる国内源泉所得に係る取引として政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該法人の当該事業年度の所得に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。
art-66-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
Where a corporation has, in each business year beginning on or after April 1, 1986, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliate of the corporation (meaning a foreign corporation that has a relationship with the corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by Cabinet Order (referred to in the following paragraph, paragraph (5) and paragraph (10) as a "special relationship"); hereinafter the same applies in this Article), if the amount of the consideration received by the corporation from the foreign affiliate with respect to the transaction (excluding, where the foreign affiliate is a foreign corporation that has a permanent establishment, a transaction specified by Cabinet Order as a transaction pertaining to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act of the foreign affiliate; hereinafter referred to in this Article as a "transaction with a foreign affiliate") is less than the arm's length price or if the amount of the consideration paid by the corporation to the foreign affiliate with respect to the transaction exceeds the arm's length price, with regard to the application of the provisions of that Act and any other provisions concerning corporation tax on the corporation's income for the business year, the transaction with the foreign affiliate is deemed to have been conducted at the arm's length price.
machine translation, not official
**第二項** 前項に規定する独立企業間価格とは、国外関連取引が次の各号に掲げる取引のいずれに該当するかに応じ当該各号に定める方法のうち、当該国外関連取引の内容及び当該国外関連取引の当事者が果たす機能その他の事情を勘案して、当該国外関連取引が独立の事業者の間で通常の取引の条件に従つて行われるとした場合に当該国外関連取引につき支払われるべき対価の額を算定するための最も適切な方法により算定した金額をいう。
art-66-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2
The arm's length price prescribed in the preceding paragraph means the amount calculated, from among the methods specified in the following items for the category of transaction listed in the relevant item corresponding to the transaction with a foreign affiliate, by the method that is most appropriate for calculating the amount of the consideration that should be paid for the transaction with a foreign affiliate if it were conducted between independent enterprises under normal transaction terms, taking into account the details of the transaction with a foreign affiliate, the functions performed by the parties to the transaction with a foreign affiliate, and other circumstances:
machine translation, not official
**一** 棚卸資産の販売又は購入 次に掲げる方法
art-66-4/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-1
sale or purchase of inventory assets: the following methods:
machine translation, not official
**イ** 独立価格比準法（特殊の関係にない売手と買手が、国外関連取引に係る棚卸資産と同種の棚卸資産を当該国外関連取引と取引段階、取引数量その他が同様の状況の下で売買した取引の対価の額（当該同種の棚卸資産を当該国外関連取引と取引段階、取引数量その他に差異のある状況の下で売買した取引がある場合において、その差異により生ずる対価の額の差を調整できるときは、その調整を行つた後の対価の額を含む。）に相当する金額をもつて当該国外関連取引の対価の額とする方法をいう。）
art-66-4/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-1/sub-1
comparable uncontrolled price method (meaning the method which uses, as the amount of the consideration for a transaction with a foreign affiliate, the amount equivalent to the amount of the consideration for a transaction wherein the seller and the buyer who are not in a special relationship have sold or bought inventory assets of the same type as the inventory assets pertaining to the transaction with the foreign affiliate, under circumstances where the transaction level, transaction volume and any other conditions are similar to those of the transaction with the foreign affiliate (in the case where such inventory assets of the same type have been sold or bought under circumstances where the transaction level, transaction volume and any other conditions are different from those of the transaction with the foreign affiliate, and any variance arising from such difference in the conditions can be adjusted, the amount of the consideration as adjusted is included));
machine translation, not official
**ロ** 再販売価格基準法（国外関連取引に係る棚卸資産の買手が特殊の関係にない者に対して当該棚卸資産を販売した対価の額（以下この項において「再販売価格」という。）から通常の利潤の額（当該再販売価格に政令で定める通常の利益率を乗じて計算した金額をいう。）を控除して計算した金額をもつて当該国外関連取引の対価の額とする方法をいう。）
art-66-4/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-1/sub-2
resale price method (meaning the method which uses, as the amount of the consideration for a transaction with a foreign affiliate, the amount calculated by deducting, from the amount of the consideration gained by the buyer of the inventory assets involved in the transaction with the foreign affiliate for having sold the inventory assets to a person without a special relationship thereto (hereinafter referred to in this paragraph as the "resale price"), the amount of normal profit (meaning the amount calculated by multiplying the resale price by the normal profit margin specified by Cabinet Order));
Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "resale price method (meaning the method which uses, as the amount of the consideration for a transaction with a foreign affiliate, the amount calculated by deducting, from the amount of the consideration gained by the buyer of the inventory assets involved in the transaction with the foreign affiliate for having sold the inventory assets to a person without a special relationship thereto (hereinafter referred to in this paragraph as the "resale price"), the amount of normal profit (meaning the amount calculated by multiplying the resale price by the normal profit margin specified by Cabinet Order);" — https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb
**ハ** 原価基準法（国外関連取引に係る棚卸資産の売手の購入、製造その他の行為による取得の原価の額に通常の利潤の額（当該原価の額に政令で定める通常の利益率を乗じて計算した金額をいう。）を加算して計算した金額をもつて当該国外関連取引の対価の額とする方法をいう。）
art-66-4/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-1/sub-3
cost plus method (meaning the method which uses, as the amount of the consideration for a transaction with a foreign affiliate, the amount calculated by adding, to the amount of the cost incurred by the seller of the inventory assets involved in the transaction with the foreign affiliate for having acquired the inventory assets by purchase, manufacture or any other acts, the amount of normal profit (meaning the amount calculated by multiplying the amount of cost by the normal profit margin specified by Cabinet Order)); or
Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "cost plus method (meaning the method which uses, as the amount of the consideration for a transaction with a foreign affiliate, the amount calculated by adding, to the amount of the cost incurred by the seller of the inventory assets involved in the transaction with the foreign affiliate for having acquired the inventory assets by purchase, manufacture or any other acts, the amount of normal profit (meaning the amount calculated by multiplying the amount of cost by the normal profit margin specified by Cabinet Order); or" — https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb
**ニ** イからハまでに掲げる方法に準ずる方法その他政令で定める方法
art-66-4/par-2/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-1/sub-4
a method equivalent to the methods listed in (a) through (c) or any other method specified by Cabinet Order.
Ministry of Justice translation — Japanese Law Translation Database System
**二** 前号に掲げる取引以外の取引 同号イからニまでに掲げる方法と同等の方法
art-66-4/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-2
a transaction other than the transaction listed in the preceding item: a method equivalent to the methods listed in (a) through (d) of that item.
machine translation, not official
**第三項** 法人が各事業年度において支出した寄附金の額（法人税法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。）のうち当該法人に係る国外関連者に対するもの（恒久的施設を有する外国法人である国外関連者に対する寄附金の額で当該国外関連者の各事業年度の同法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額の計算上益金の額に算入されるものを除く。）は、当該法人の各事業年度の所得の金額の計算上、損金の額に算入しない。この場合において、当該法人に対する同法第三十七条の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十六条の四第三項（国外関連者との取引に係る課税の特例）」とする。
art-66-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-3
Any part of the amount of donations (meaning the amount of donations prescribed in Article 37, paragraph (7) of the Corporation Tax Act; hereinafter the same applies in this paragraph and the following paragraph) expended by a corporation in each business year, which has been paid to a foreign affiliate of the corporation (excluding any amount of donations paid to a foreign affiliate that is a foreign corporation having a permanent establishment, which is included in the amount of gross profits in the calculation of the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of the Act of the foreign affiliate for the relevant business year), is not included in the amount of deductible expenses in the calculation of the amount of the corporation's income for the relevant business year. In this case, with regard to the application of the provisions of Article 37 of the Act to the corporation, the term "the following paragraph" in paragraph (1) of the Article is deemed to be replaced with "the following paragraph or the provisions of Article 66-4, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Transactions with Foreign Affiliates)".
machine translation, not official
**第四項** 第一項の規定の適用がある場合における国外関連取引の対価の額と当該国外関連取引に係る同項に規定する独立企業間価格との差額（寄附金の額に該当するものを除く。）は、法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
art-66-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-4
In the case where the provisions of paragraph (1) apply, any variance between the amount of the consideration for a transaction with a foreign affiliate and the arm's length price prescribed in the paragraph which pertains to the transaction with the foreign affiliate (excluding a variance that is deemed to be the amount of donations) is not included in the amount of deductible expenses in the calculation of the corporation's income for each business year.
machine translation, not official
**第五項** 法人が当該法人に係る国外関連者との取引を他の者（当該法人に係る他の国外関連者及び当該国外関連者と特殊の関係のある内国法人を除く。以下この項において「非関連者」という。）を通じて行う場合として政令で定める場合における当該法人と当該非関連者との取引は、当該法人の国外関連取引とみなして、第一項の規定を適用する。
art-66-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-5
In the case specified by Cabinet Order where a corporation conducts a transaction with its foreign affiliate via another person (excluding any other foreign affiliate of the corporation, and a domestic corporation that has a special relationship to such other foreign affiliate; hereinafter referred to in this paragraph as a "non-affiliate"), the transaction between the corporation and the non-affiliate is deemed to be a transaction with the foreign affiliate by the corporation, and the provisions of paragraph (1) are applied thereto.
Ministry of Justice translation — Japanese Law Translation Database System
**第六項** 法人が、当該事業年度において、当該法人に係る国外関連者との間で国外関連取引を行つた場合には、当該国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類として財務省令で定める書類（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。）を、当該事業年度の法人税法第七十四条第一項又は第百四十四条の六第一項若しくは第二項の規定による申告書の提出期限までに作成し、又は取得し、財務省令で定めるところにより保存しなければならない。
art-66-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-6
If a corporation has, in that business year, conducted a transaction with a foreign affiliate with a foreign affiliate of the corporation, it must prepare or obtain, by the due date for filing the return under the provisions of Article 74, paragraph (1) or Article 144-6, paragraph (1) or (2) of the Corporation Tax Act for that business year, the documents specified by Order of the Ministry of Finance as documents considered to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to that transaction with a foreign affiliate (including, where an electronic or magnetic record (meaning a record that is made in an electronic form, a magnetic form, or any other form that cannot be perceived by the human senses, and that is used in information processing by computers; hereinafter the same applies in this Article) has been prepared in lieu of preparing those documents, that electronic or magnetic record), and must preserve them pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第七項** 法人が当該事業年度の前事業年度において当該法人に係る一の国外関連者との間で行つた国外関連取引（前事業年度がない場合その他の政令で定める場合には、当該事業年度において当該法人と当該一の国外関連者との間で行つた国外関連取引）が次のいずれにも該当する場合又は当該法人が前事業年度において当該一の国外関連者との間で行つた国外関連取引がない場合として政令で定める場合には、当該法人が当該事業年度において当該一の国外関連者との間で行つた国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類については、前項の規定は、適用しない。
art-66-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-7
With regard to the documents considered to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the transactions with a foreign affiliate that a corporation has conducted with one foreign affiliate of the corporation in that business year, the provisions of the preceding paragraph do not apply where the transactions with a foreign affiliate that the corporation conducted with that one foreign affiliate in the business year preceding that business year (where there is no preceding business year or in any other case specified by Cabinet Order, the transactions with a foreign affiliate that the corporation conducted with that one foreign affiliate in that business year) fall under both of the following, or in the case specified by Cabinet Order as a case where there are no transactions with a foreign affiliate that the corporation conducted with that one foreign affiliate in the preceding business year:
machine translation, not official
**一** 一の国外関連者との間で行つた国外関連取引につき、当該一の国外関連者から支払を受ける対価の額及び当該一の国外関連者に支払う対価の額の合計額が五十億円未満であること。
art-66-4/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-7/item-1
the total of the amount of consideration received from that one foreign affiliate and the amount of consideration paid to that one foreign affiliate with respect to the transactions with a foreign affiliate conducted with that one foreign affiliate is less than 5 billion yen;
machine translation, not official
**二** 一の国外関連者との間で行つた国外関連取引（無形資産（有形資産及び金融資産以外の資産として政令で定めるものをいう。以下この号及び次項において同じ。）の譲渡若しくは貸付け（無形資産に係る権利の設定その他他の者に無形資産を使用させる一切の行為を含む。）又はこれらに類似する取引に限る。）につき、当該一の国外関連者から支払を受ける対価の額及び当該一の国外関連者に支払う対価の額の合計額が三億円未満であること。
art-66-4/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-7/item-2
the total of the amount of consideration received from that one foreign affiliate and the amount of consideration paid to that one foreign affiliate with respect to the transactions with a foreign affiliate conducted with that one foreign affiliate (limited to the transfer or lending of an intangible asset (meaning an asset specified by Cabinet Order as an asset other than tangible assets and financial assets; hereinafter the same applies in this item and the following paragraph) (including the creation of rights pertaining to an intangible asset and any other act of having another person use an intangible asset), or transactions similar thereto) is less than 300 million yen.
machine translation, not official
**第八項** 法人が各事業年度において当該法人に係る国外関連者との間で行つた特定無形資産国外関連取引（国外関連取引のうち、特定無形資産（国外関連取引を行つた時において評価することが困難な無形資産として政令で定めるものをいう。以下この項において同じ。）の譲渡若しくは貸付け（特定無形資産に係る権利の設定その他他の者に特定無形資産を使用させる一切の行為を含む。）又はこれらに類似する取引をいう。以下この項において同じ。）について、当該特定無形資産国外関連取引の対価の額を算定するための前提となつた事項（当該特定無形資産国外関連取引を行つた時に当該法人が予測したものに限る。）についてその内容と相違する事実が判明した場合には、税務署長は、第二項各号に掲げる取引のいずれに該当するかに応じ当該各号に定める方法のうち、当該特定無形資産国外関連取引の内容及び当該特定無形資産国外関連取引の当事者が果たす機能その他の事情（当該相違する事実及びその相違することとなつた事由の発生の可能性（当該特定無形資産国外関連取引を行つた時における客観的な事実に基づいて計算されたものであることその他の政令で定める要件を満たすものに限る。）を含む。）を勘案して、当該特定無形資産国外関連取引が独立の事業者の間で通常の取引の条件に従つて行われるとした場合に当該特定無形資産国外関連取引につき支払われるべき対価の額を算定するための最も適切な方法により算定した金額を第一項に規定する独立企業間価格とみなして、当該法人の当該事業年度の所得の金額又は欠損金額につき法人税法第二条第三十九号に規定する更正（以下この条において「更正」という。）又は同法第二条第四十号に規定する決定（第十二項、第十四項及び第二十七項において「決定」という。）をすることができる。ただし、当該特定無形資産国外関連取引の対価の額とこの項本文の規定を適用したならば第一項に規定する独立企業間価格とみなされる金額とが著しく相違しない場合として政令で定める場合に該当するときは、この限りでない。
art-66-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
Where, with regard to a foreign related transaction in specified intangible assets (meaning, among transactions with a foreign affiliate, the transfer or lending of a specified intangible asset (meaning an intangible asset specified by Cabinet Order as one that is difficult to value at the time the transaction with a foreign affiliate is conducted; hereinafter the same applies in this paragraph) (including the creation of rights pertaining to a specified intangible asset and any other act of having another person use a specified intangible asset), or transactions similar thereto; hereinafter the same applies in this paragraph) conducted by a corporation with a foreign affiliate of the corporation in each business year, facts that differ from the details of the matters that formed the basis for calculating the amount of consideration for that foreign related transaction in specified intangible assets (limited to those that the corporation predicted at the time it conducted that foreign related transaction in specified intangible assets) have come to light, the district director may make a reassessment prescribed in Article 2, item (xxxix) of the Corporation Tax Act (hereinafter referred to in this Article as a "reassessment") or a determination prescribed in Article 2, item (xl) of that Act (referred to in paragraphs (12), (14) and (27) as a "determination") with regard to the amount of income or the amount of loss of the corporation for that business year, by deeming the amount calculated by the method most appropriate for calculating the amount of consideration that should be paid for that foreign related transaction in specified intangible assets if that foreign related transaction in specified intangible assets were conducted between independent enterprises under normal transaction terms, taking into account the details of that foreign related transaction in specified intangible assets, the functions performed by the parties to that foreign related transaction in specified intangible assets, and other circumstances (including those differing facts and the probability of occurrence of the cause of that discrepancy (limited to a probability that satisfies the requirements specified by Cabinet Order, such as having been calculated based on objective facts at the time that foreign related transaction in specified intangible assets was conducted)), from among the methods specified in the items of paragraph (2) according to the category of transaction listed in each of those items into which it falls, to be the arm's length price prescribed in paragraph (1); provided, however, that this does not apply in the case specified by Cabinet Order as a case where the amount of consideration for that foreign related transaction in specified intangible assets does not significantly differ from the amount that would be deemed to be the arm's length price prescribed in paragraph (1) if the provisions of the main clause of this paragraph were applied.
machine translation, not official
**第九項** 前項本文の規定は、法人が同項の特定無形資産国外関連取引（第二十五項の規定により各事業年度において法人が当該法人に係る国外関連者との間で取引を行つた場合に当該事業年度の確定申告書（法人税法第二条第三十一号に規定する確定申告書をいう。同項において同じ。）に添付すべき書類に、当該特定無形資産国外関連取引に係る同項に規定する事項の記載があるものに限る。以下この項及び次項において同じ。）に係る次に掲げる事項の全てを記載した書類（その作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。）を作成し、又は取得している場合には、適用しない。
art-66-4/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-9
The provisions of the main clause of the preceding paragraph do not apply where a corporation has prepared or obtained documents stating all of the following matters pertaining to the foreign related transaction in specified intangible assets referred to in that paragraph (limited to one for which the documents that must, pursuant to the provisions of paragraph (25), be attached to the final return (meaning a final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act; the same applies in that paragraph) for a business year in which the corporation has conducted a transaction with a foreign affiliate of the corporation contain a statement of the matters prescribed in that paragraph pertaining to that foreign related transaction in specified intangible assets; hereinafter the same applies in this paragraph and the following paragraph) (including, where an electronic or magnetic record has been prepared in lieu of preparing those documents, that electronic or magnetic record):
machine translation, not official
**一** 当該特定無形資産国外関連取引の対価の額を算定するための前提となつた事項（当該特定無形資産国外関連取引を行つた時に当該法人が予測したものに限る。次号において同じ。）の内容として財務省令で定める事項
art-66-4/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-9/item-1
the matters specified by Order of the Ministry of Finance as the details of the matters that formed the basis for calculating the amount of consideration for that foreign related transaction in specified intangible assets (limited to those that the corporation predicted at the time it conducted that foreign related transaction in specified intangible assets; the same applies in the following item);
machine translation, not official
**二** 当該特定無形資産国外関連取引の対価の額を算定するための前提となつた事項についてその内容と相違する事実が判明した場合におけるその相違することとなつた事由（以下この号において「相違事由」という。）が災害その他これに類するものであるために当該特定無形資産国外関連取引を行つた時に当該法人がその発生を予測することが困難であつたこと、又は相違事由の発生の可能性（当該特定無形資産国外関連取引を行つた時における客観的な事実に基づいて計算されたものであることその他の政令で定める要件を満たすものに限る。）を勘案して当該法人が当該特定無形資産国外関連取引の対価の額を算定していたこと。
art-66-4/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-9/item-2
the fact that, where facts that differ from the details of the matters that formed the basis for calculating the amount of consideration for that foreign related transaction in specified intangible assets have come to light, it was difficult for the corporation to predict, at the time it conducted that foreign related transaction in specified intangible assets, the occurrence of the cause of that discrepancy (hereinafter referred to in this item as the "cause of discrepancy") because it was a disaster or other similar event, or the fact that the corporation had calculated the amount of consideration for that foreign related transaction in specified intangible assets by taking into account the probability of occurrence of the cause of discrepancy (limited to a probability that satisfies the requirements specified by Cabinet Order, such as having been calculated based on objective facts at the time that foreign related transaction in specified intangible assets was conducted).
machine translation, not official
**第十項** 第八項本文の規定は、法人に係る特定無形資産国外関連取引に係る判定期間（当該法人と特殊の関係にない者又は当該法人との間で当該特定無形資産国外関連取引を行つた国外関連者と特殊の関係にない者から受ける同項の特定無形資産の使用その他の行為による収入が最初に生じた日（その日が当該特定無形資産国外関連取引が行われた日前である場合には、当該特定無形資産国外関連取引が行われた日）を含む事業年度開始の日から五年を経過する日までの期間をいう。以下この項において同じ。）に当該特定無形資産の使用その他の行為により生ずることが予測された利益の額と当該判定期間に当該特定無形資産の使用その他の行為により生じた利益の額とが著しく相違しない場合として政令で定める場合に該当するときは、当該判定期間を経過する日後において、当該特定無形資産国外関連取引については、適用しない。
art-66-4/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-10
Where the amount of profit that was predicted to arise from the use of, or other acts concerning, the specified intangible asset during the determination period pertaining to a foreign related transaction in specified intangible assets of a corporation (meaning the period from the day on which the business year begins that includes the day on which revenue from the use of, or other acts concerning, the specified intangible asset referred to in paragraph (8), received from a person who has no special relationship with the corporation or from a person who has no special relationship with the foreign affiliate that conducted that foreign related transaction in specified intangible assets with the corporation, first arose (where that day is before the day on which that foreign related transaction in specified intangible assets was conducted, the day on which that foreign related transaction in specified intangible assets was conducted) until the day on which five years have elapsed; hereinafter the same applies in this paragraph) and the amount of profit that arose from the use of, or other acts concerning, that specified intangible asset during that determination period fall under the case specified by Cabinet Order as a case where they do not significantly differ, the provisions of the main clause of paragraph (8) do not apply to that foreign related transaction in specified intangible assets after the day on which that determination period elapses.
machine translation, not official
**第十一項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員が法人に前二項の規定の適用があることを明らかにする書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日（その求めた書類又はその写しが同時文書化対象国外関連取引（第七項の規定の適用がある国外関連取引以外の国外関連取引をいう。次項及び第十七項において同じ。）に係る第六項に規定する財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。次項及び第十七項において同じ。）又はその写しに該当する場合には、その提示又は提出を求めた日から四十五日）を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときは、前二項の規定の適用はないものとする。
art-66-4/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-11
Where the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a corporation's place for tax payment has requested the corporation to present or submit documents showing that the provisions of the preceding two paragraphs apply (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those documents, that electronic or magnetic record; hereinafter the same applies in this paragraph) or copies thereof, if these are not presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested (or, where the documents or copies requested fall under the documents specified by Order of the Ministry of Finance prescribed in paragraph (6) (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those documents, that electronic or magnetic record; the same applies in the following paragraph and paragraph (17)) pertaining to a transaction with a foreign affiliate subject to contemporaneous documentation (meaning a transaction with a foreign affiliate other than a transaction with a foreign affiliate to which the provisions of paragraph (7) apply; the same applies in the following paragraph and paragraph (17)) or copies thereof, 45 days from the day on which the presentation or submission was requested), the provisions of the preceding two paragraphs are not to apply.
machine translation, not official
**第十二項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員が、法人に各事業年度における同時文書化対象国外関連取引に係る第六項に規定する財務省令で定める書類若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から四十五日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたとき、又は法人に各事業年度における同時文書化対象国外関連取引に係る第一項に規定する独立企業間価格（第八項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項及び第十七項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から六十日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたときは、税務署長は、次の各号に掲げる方法（第二号に掲げる方法は、第一号に掲げる方法を用いることができない場合に限り、用いることができる。）により算定した金額を第一項に規定する独立企業間価格と推定して、当該法人の当該事業年度の所得の金額又は欠損金額につき更正又は決定をすることができる。ただし、当該事業年度において、当該同時文書化対象国外関連取引につき第八項又は第九項の規定の適用がある場合は、この限りでない。
art-66-4/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12
Where the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a corporation's place for tax payment has requested the corporation to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (6) pertaining to a transaction with a foreign affiliate subject to contemporaneous documentation in each business year or copies thereof, and these are not presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 45 days from the day on which the presentation or submission was requested, or where such an official has requested the corporation to present or submit the documents specified by Order of the Ministry of Finance as documents considered to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the provisions of the main clause of paragraph (8)) pertaining to a transaction with a foreign affiliate subject to contemporaneous documentation in each business year (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those documents, that electronic or magnetic record; hereinafter the same applies in this paragraph and paragraph (17)) or copies thereof, and these are not presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, the district director may presume the amount calculated by the method listed in any of the following items (the method listed in item (ii) may be applied only where the method listed in item (i) is unavailable) to be the arm's length price prescribed in paragraph (1), and thereby make a reassessment or determination with respect to the corporation's amount of income or amount of loss for the relevant business year; provided, however, that this does not apply where the provisions of paragraph (8) or (9) apply to the transaction with a foreign affiliate subject to contemporaneous documentation in the relevant business year.
machine translation, not official
**一** 当該法人の当該国外関連取引に係る事業と同種の事業を営む法人で事業規模その他の事業の内容が類似するものの当該事業に係る売上総利益率又はこれに準ずる割合として政令で定める割合を基礎とした第二項第一号ロ若しくはハに掲げる方法又は同項第二号に定める方法（同項第一号ロ又はハに掲げる方法と同等の方法に限る。）
art-66-4/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12/item-1
the method listed in paragraph (2), item (i), (b) or (c) or the method specified in paragraph (2), item (ii) (limited to the method equivalent to the method listed in paragraph (2), item (i), (b) or (c)), which is applied based on the gross profit margin gained by another corporation from its business on condition that such other corporation's business is the same type as the corporation's business involving the transaction with the foreign affiliate, and that the size and other details are similar between the two businesses, or any other ratio specified by Cabinet Order as a ratio equivalent to the gross profit margin; or
machine translation, not official
**二** 第二項第一号ニに規定する政令で定める方法又は同項第二号に定める方法（当該政令で定める方法と同等の方法に限る。）に類するものとして政令で定める方法
art-66-4/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12/item-2
a method specified by Cabinet Order as being similar to the method prescribed in paragraph (2), item (i), (d) or the method specified in paragraph (2), item (ii) (limited to the method equivalent to the method specified by Cabinet Order).
machine translation, not official
**第十三項** 前項本文の規定は、同項の同時文書化対象国外関連取引につき第十項の規定の適用がある場合には、同項に規定する経過する日後は、適用しない。
art-66-4/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-13
Where the provisions of paragraph (10) apply to the transaction with a foreign affiliate subject to contemporaneous documentation referred to in the preceding paragraph, the provisions of the main clause of the preceding paragraph do not apply after the day on which the period elapses as prescribed in paragraph (10).
machine translation, not official
**第十四項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員が、法人に各事業年度における同時文書化免除国外関連取引（第七項の規定の適用がある国外関連取引をいう。以下この項及び第十八項において同じ。）に係る第一項に規定する独立企業間価格（第八項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項及び第十八項において同じ。）又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときは、税務署長は、第十二項各号に掲げる方法（同項第二号に掲げる方法は、同項第一号に掲げる方法を用いることができない場合に限り、用いることができる。）により算定した金額を第一項に規定する独立企業間価格と推定して、当該法人の当該事業年度の所得の金額又は欠損金額につき更正又は決定をすることができる。ただし、当該事業年度において、当該同時文書化免除国外関連取引につき第八項又は第九項の規定の適用がある場合は、この限りでない。
art-66-4/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-14
Where the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a corporation's place for tax payment has requested the corporation to present or submit the documents specified by Order of the Ministry of Finance as documents that are considered to be important for the calculation of the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the provisions of the main clause of paragraph (8)) which pertains to a transaction with a foreign affiliate exempt from contemporaneous documentation (meaning a transaction with a foreign affiliate to which the provisions of paragraph (7) apply; hereinafter the same applies in this paragraph and paragraph (18)) in each business year (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those documents, that electronic or magnetic record; hereinafter the same applies in this paragraph and paragraph (18)) or copies of such documents, if these are not presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, the district director may presume the amount calculated by the method listed in any of the items of paragraph (12) (the method listed in item (ii) of that paragraph may be applied only where the method listed in item (i) of that paragraph is unavailable) to be the arm's length price prescribed in paragraph (1), and thereby make a reassessment or determination with respect to the corporation's amount of income or amount of loss for the relevant business year; provided, however, that this does not apply where the provisions of paragraph (8) or (9) apply to the transaction with a foreign affiliate exempt from contemporaneous documentation in the relevant business year.
machine translation, not official
**第十五項** 前項本文の規定は、同項の同時文書化免除国外関連取引につき第十項の規定の適用がある場合には、同項に規定する経過する日後は、適用しない。
art-66-4/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-15
Where the provisions of paragraph (10) apply to the transaction with a foreign affiliate exempt from contemporaneous documentation referred to in the preceding paragraph, the provisions of the main clause of the preceding paragraph do not apply after the day on which the period elapses as prescribed in paragraph (10).
machine translation, not official
**第十六項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人と当該法人に係る国外関連者との間の取引に関する調査について必要があるときは、当該法人に対し、当該国外関連者が保存する帳簿書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。）又はその写しの提示又は提出を求めることができる。
art-66-4/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-16
The relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a corporation's place for tax payment may, when it is necessary in the examination concerning the transaction between the corporation and a foreign affiliate of the corporation, request the corporation to present or submit the books and documents preserved by the foreign affiliate (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those books and documents, that electronic or magnetic record; hereinafter the same applies in this Article) or copies thereof.
machine translation, not official
**第十七項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人に各事業年度における同時文書化対象国外関連取引に係る第六項に規定する財務省令で定める書類若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から四十五日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたとき、又は法人に各事業年度における同時文書化対象国外関連取引に係る第十二項に規定する独立企業間価格を算定するために重要と認められる書類として財務省令で定める書類若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から六十日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたときに、当該法人の各事業年度における同時文書化対象国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該法人の当該同時文書化対象国外関連取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
art-66-4/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-17
Where the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a corporation's place for tax payment has requested the corporation to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (6) pertaining to a transaction with a foreign affiliate subject to contemporaneous documentation in each business year or copies thereof, and these are not presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 45 days from the day on which the presentation or submission was requested, or has requested the corporation to present or submit the documents specified by Order of the Ministry of Finance as documents considered to be important for calculating the arm's length price prescribed in paragraph (12) pertaining to a transaction with a foreign affiliate subject to contemporaneous documentation in each business year or copies thereof, and these are not presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, the official may, when it is necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to the transaction with a foreign affiliate subject to contemporaneous documentation of the corporation in each business year, ask questions of a person who is engaged in a business that is the same type as the corporation's business involving that transaction with a foreign affiliate subject to contemporaneous documentation, inspect the books and documents concerning that business, or request the presentation or submission of those books and documents (including copies thereof), to the extent considered necessary for such calculation.
machine translation, not official
**第十八項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人に各事業年度における同時文書化免除国外関連取引に係る第十四項に規定する財務省令で定める書類又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときに、当該法人の各事業年度における同時文書化免除国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該法人の当該同時文書化免除国外関連取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
art-66-4/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-18
Where the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a corporation's place for tax payment has requested the corporation to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (14) pertaining to a transaction with a foreign affiliate exempt from contemporaneous documentation in each business year or copies thereof, and these have not been presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, the official may, when it is necessary for the calculation of the corporation's arm's length price prescribed in paragraph (1) which pertains to a transaction with a foreign affiliate exempt from contemporaneous documentation in each business year, ask questions of a person who is engaged in a business that is the same type as the corporation's business involving the transaction with a foreign affiliate exempt from contemporaneous documentation, inspect the books and documents concerning the business, or request the presentation or submission of the books and documents (including copies thereof), to the extent considered necessary for such calculation.
machine translation, not official
**第十九項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人の国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、前二項の規定に基づき提出された帳簿書類（その写しを含む。）を留め置くことができる。
art-66-4/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-19 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-19
The relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a corporation's place for tax payment may, when it is necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to a transaction with a foreign affiliate of a corporation, retain the books and documents (including copies thereof) submitted pursuant to the provisions of the preceding two paragraphs.
machine translation, not official
**第二十項** 前三項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
art-66-4/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-20 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-20
The authority of the relevant official pursuant to the provisions of the preceding three paragraphs is not construed as being granted for criminal investigation.
machine translation, not official
**第二十一項** 国税庁、国税局又は税務署の当該職員は、第十七項又は第十八項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-66-4/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-21 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-21
The relevant official of the National Tax Agency, a Regional Taxation Bureau, or a tax office, when asking questions, conducting an inspection, or making a request for presentation or submission pursuant to the provisions of paragraph (17) or (18), must carry an identification card and present it to the person concerned when requested.
machine translation, not official
**第二十二項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、三十万円以下の罰金に処する。
art-66-4/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-22 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-22
In any of the following cases, the person who has committed the violation is punished by a fine of 300,000 yen or less:
machine translation, not official
**一** 第十七項若しくは第十八項の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又はこれらの規定による検査を拒み、妨げ、若しくは忌避したとき。
art-66-4/par-22/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-22/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-22/item-1
where a person has failed to answer or has given a false answer to the questions given by the relevant official pursuant to the provisions of paragraph (17) or (18), or has refused, obstructed or avoided the inspection pursuant to those provisions; or
machine translation, not official
**二** 第十七項又は第十八項の規定による帳簿書類の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類（その写しを含む。）を提示し、若しくは提出したとき。
art-66-4/par-22/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-22/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-22/item-2
where a person has, without justifiable grounds, failed to comply with a request for the presentation or submission of books and documents pursuant to the provisions of paragraph (17) or (18), or has presented or submitted books and documents (including copies thereof) containing false statements or records.
machine translation, not official
**第二十三項** 法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の刑を科する。
art-66-4/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-23 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-23
Where the representative of a corporation (including the administrator of an association or foundation without juridical personality) or an agent, employee or other worker of a corporation or an individual has committed any of the violations set forth in the preceding paragraph with regard to the operations of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in the paragraph.
machine translation, not official
**第二十四項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-66-4/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-24 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-24
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the legal provisions concerning criminal proceedings that are applicable in the case where a corporation stands as the defendant or the suspect apply mutatis mutandis.
machine translation, not official
**第二十五項** 法人は、各事業年度において当該法人に係る国外関連者との間で取引を行つた場合には、当該国外関連者の名称及び本店又は主たる事務所の所在地その他財務省令で定める事項を記載した書類を当該事業年度の確定申告書に添付しなければならない。
art-66-4/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-25 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-25
A corporation, where it has conducted a transaction with a foreign affiliate of the corporation in each business year, must attach a document stating the foreign affiliate's name and the location of its head office or principal office and any other matters specified by Order of the Ministry of Finance, to the final return for the relevant business year.
machine translation, not official
**第二十六項** 法人が当該法人に係る国外関連者との間で行つた取引につき第一項の規定の適用があつた場合において、同項の規定の適用に関し国税通則法第二十三条第一項第一号又は第三号に掲げる事由が生じたときの法人税及び地方法人税に係る同項（第二号を除く。）の規定の適用については、同項中「五年」とあるのは、「七年」とする。
art-66-4/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-26 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-26
Where the provisions of paragraph (1) have applied to a transaction conducted by a corporation with a foreign affiliate of the corporation, and an event listed in Article 23, paragraph (1), item (i) or (iii) of the Act on General Rules for National Taxes has occurred with regard to the application of the provisions of paragraph (1), then, with regard to the application of the provisions of Article 23, paragraph (1) of that Act (excluding item (ii)) to corporation tax and local corporation tax, the phrase "five years" in that paragraph is deemed to be replaced with "seven years".
machine translation, not official
**第二十七項** 更正若しくは決定（以下この項において「更正決定」という。）又は国税通則法第三十二条第五項に規定する賦課決定（以下この条において「賦課決定」という。）で次の各号に掲げるものは、同法第七十条第一項の規定にかかわらず、当該各号に定める期限又は日から七年を経過する日まで、することができる。この場合において、同条第三項及び第四項並びに同法第七十一条第一項並びに地方法人税法第二十六条第一項及び第三項の規定の適用については、国税通則法第七十条第三項中「の規定により」とあるのは「及び租税特別措置法第六十六条の四第二十七項（国外関連者との取引に係る課税の特例）の規定により」と、「、前二項」とあるのは「、前二項及び同条第二十七項」と、同条第四項中「の規定により」とあるのは「及び租税特別措置法第六十六条の四第二十七項の規定により」と、「、第一項」とあるのは「、第一項及び同法第六十六条の四第二十七項」と、同法第七十一条第一項中「日が前条」とあるのは「日が前条及び租税特別措置法第六十六条の四第二十七項（国外関連者との取引に係る課税の特例）」と、「同条」とあるのは「前条及び同項」と、同項第四号ロ中「前条」とあるのは「前条及び租税特別措置法第六十六条の四第二十七項」と、地方法人税法第二十六条第一項中「第七十条第三項」とあるのは「第七十条第三項（租税特別措置法第六十六条の四第二十七項の規定により読み替えて適用する場合を含む。以下この項において同じ。）」と、「更正の請求（同法」とあるのは「更正の請求（国税通則法」と、「及び第二項」とあるのは「及び第二項の規定並びに租税特別措置法第六十六条の四第二十七項」と、「同条第三項」とあるのは「国税通則法第七十条第三項」と、同条第三項中「限る」とあるのは「限り、租税特別措置法第六十六条の四第二十七項の規定により読み替えて適用する場合を含む」と、「同法」とあるのは「国税通則法」と、「又は第一項」とあるのは「、租税特別措置法第六十六条の四第二十七項の規定又は第一項」と、「及び第一項」とあるのは「、租税特別措置法第六十六条の四第二十七項の規定及び第一項」とする。
art-66-4/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-27 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27
A reassessment or determination (hereinafter referred to in this paragraph as a "reassessment or determination") or an assessment and determination prescribed in Article 32, paragraph (5) of the Act on General Rules for National Taxes (hereinafter referred to in this Article as an "assessment and determination"), which is listed in any of the following items, may be made until the day on which seven years have elapsed from the due date or other date specified in the relevant item, notwithstanding the provisions of Article 70, paragraph (1) of that Act. In this case, with regard to the application of the provisions of paragraphs (3) and (4) of that Article, Article 71, paragraph (1) of that Act, and Article 26, paragraphs (1) and (3) of the Local Corporation Tax Act, the phrase "pursuant to the provisions of the preceding two paragraphs" in Article 70, paragraph (3) of the Act on General Rules for National Taxes is deemed to be replaced with "pursuant to the provisions of the preceding two paragraphs and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Transactions with Foreign Affiliates)", and the phrase "notwithstanding the provisions of the preceding two paragraphs" with "notwithstanding the provisions of the preceding two paragraphs and paragraph (27) of that Article"; the phrase "pursuant to the provisions of paragraph (1)" in paragraph (4) of that Article with "pursuant to the provisions of paragraph (1) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation", and the phrase "notwithstanding the provisions of paragraph (1)" with "notwithstanding the provisions of paragraph (1) and Article 66-4, paragraph (27) of that Act"; the phrase "pursuant to the provisions of the preceding Article" in Article 71, paragraph (1) of that Act with "pursuant to the provisions of the preceding Article and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Transactions with Foreign Affiliates)", the phrase "notwithstanding the provisions of that Article" with "notwithstanding the provisions of the preceding Article and that paragraph", and the phrase "the preceding Article" in item (iv), (b) of that paragraph with "the preceding Article and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation"; the phrase "Article 70, paragraph (3)" in Article 26, paragraph (1) of the Local Corporation Tax Act with "Article 70, paragraph (3) (including as applied with the terms replaced pursuant to the provisions of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph)", the phrase "request for reassessment (that Act" with "request for reassessment (the Act on General Rules for National Taxes", the phrase "and (2)" with "and (2) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation", and the phrase "paragraph (3) of that Article" with "Article 70, paragraph (3) of the Act on General Rules for National Taxes"; and the phrase "limited to the part pertaining to item (iii)" in paragraph (3) of that Article with "limited to the part pertaining to item (iii), and including as applied with the terms replaced pursuant to the provisions of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation", the phrase "that Act" with "the Act on General Rules for National Taxes", the phrase "or paragraph (1)" with ", Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation or paragraph (1)", and the phrase "and paragraph (1)" with ", Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation and paragraph (1)".
machine translation, not official
**一** 法人が当該法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた事実に基づいてする法人税に係る更正決定又は当該更正決定に伴い国税通則法第十九条第一項に規定する課税標準等（以下この項において「課税標準等」という。）若しくは同条第一項に規定する税額等（以下この項において「税額等」という。）に異動を生ずべき法人税に係る更正決定 これらの更正決定に係る法人税の同法第二条第七号に規定する法定申告期限（同法第六十一条第一項に規定する還付請求申告書に係る更正については、当該還付請求申告書を提出した日）
art-66-4/par-27/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-27/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-1
a reassessment or determination of corporation tax to be made based on the fact that a corporation has conducted a transaction with a foreign affiliate of the corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1), or a reassessment or determination of corporation tax to be made, upon the reassessment or determination, to make a change to the tax base, etc. prescribed in Article 19, paragraph (1) of the Act on General Rules for National Taxes (hereinafter referred to in this paragraph as the "tax base, etc.") or the tax amount, etc. prescribed in that paragraph (hereinafter referred to in this paragraph as the "tax amount, etc."): The statutory due date of tax return prescribed in Article 2, item (vii) of the Act with regard to corporation tax pertaining to the relevant reassessment or determination (for a reassessment based on a return of refund claim prescribed in Article 61, paragraph (1) of the Act: the day on which the return of refund claim has been filed);
machine translation, not official
**二** 前号に規定する事実に基づいてする法人税に係る更正決定若しくは国税通則法第二条第六号に規定する納税申告書（同法第十七条第二項に規定する期限内申告書を除く。以下この項において「納税申告書」という。）の提出又は当該更正決定若しくは当該納税申告書の提出に伴い前号に規定する異動を生ずべき法人税に係る更正決定若しくは納税申告書の提出に伴いこれらの法人税に係る同法第六十九条に規定する加算税（第四号において「加算税」という。）についてする賦課決定 その納税義務の成立の日
art-66-4/par-27/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-27/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-2
a reassessment or determination of corporation tax to be made based on the fact prescribed in the preceding item or submission of a tax return prescribed in Article 2, item (vi) of the Act on General Rules for National Taxes (excluding a return filed by the due date prescribed in Article 17, paragraph (2) of the Act; hereinafter referred to in this paragraph as a "tax return"), or an assessment and determination to be made, upon the reassessment or determination or submission of a tax return, so as to impose penalty tax prescribed in Article 69 of the Act (referred to in item (iv) as "penalty tax") with regard to the corporation tax to which the change prescribed in the preceding item should be made upon the reassessment or determination or the submission of a tax return: The date of the establishment of the relevant tax liability;
machine translation, not official
**三** 第一号に掲げる更正決定に伴い課税標準等又は税額等に異動を生ずべき地方法人税に係る更正決定 当該更正決定に係る地方法人税の国税通則法第二条第七号に規定する法定申告期限（第一号の法人税に係る更正が同法第六十一条第一項に規定する還付請求申告書に係る更正である場合には、当該還付請求申告書を提出した日）
art-66-4/par-27/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-27/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-3
a reassessment or determination of local corporation tax to be made, upon the reassessment or determination listed in item (i), to make a change to the tax base, etc. or the tax amount, etc.: The statutory due date of tax return prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes with regard to local corporation tax pertaining to the relevant reassessment or determination (where the reassessment of corporation tax referred to in item (i) is a reassessment based on a return of refund claim prescribed in Article 61, paragraph (1) of that Act: the day on which the return of refund claim has been filed);
machine translation, not official
**四** 第一号に掲げる更正決定又は同号に規定する事実に基づいてする法人税に係る納税申告書の提出若しくは同号に規定する異動を生ずべき法人税に係る納税申告書の提出に伴い課税標準等又は税額等に異動を生ずべき地方法人税に係る更正決定又は納税申告書の提出に伴いその地方法人税に係る加算税についてする賦課決定 その納税義務の成立の日
art-66-4/par-27/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-27/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-4
an assessment and determination to be made, upon a reassessment or determination of local corporation tax to which a change to the tax base, etc. or the tax amount, etc. should be made upon the reassessment or determination listed in item (i), upon the submission of a tax return of corporation tax based on the fact prescribed in that item or upon the submission of a tax return of corporation tax to which the change prescribed in that item should be made, or upon the submission of a tax return, so as to impose penalty tax with regard to that local corporation tax: The date of the establishment of the relevant tax liability.
machine translation, not official
**第二十八項** 法人が当該法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つたことに伴い納付すべき税額が過少となり、又は国税通則法第二条第六号に規定する還付金の額が過大となつた法人税及び地方法人税に係る同法第七十二条第一項に規定する国税の徴収権の時効は、同法第七十三条第三項の規定の適用がある場合を除き、当該法人税及び地方法人税の同法第七十二条第一項に規定する法定納期限（同法第七十条第三項の規定による更正若しくは賦課決定又は同条第四項の規定による賦課決定に係るものを除く。）から二年間は、進行しない。
art-66-4/par-28 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-28 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-28
Where, with regard to corporation tax and local corporation tax, the tax amount payable due to the fact that a corporation has conducted a transaction with a foreign affiliate of the corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1) falls short, or the amount of the refund prescribed in Article 2, item (vi) of the Act on General Rules for National Taxes is in excess, the prescription of the right of collection of national taxes prescribed in Article 72, paragraph (1) of the Act does not run for two years from the statutory due date prescribed in Article 72, paragraph (1) of the Act for the corporation tax and local corporation tax (excluding a statutory due date pertaining to a reassessment or an assessment and determination under the provisions of Article 70, paragraph (3) of the Act or an assessment and determination under the provisions of paragraph (4) of that Article), except where the provisions of Article 73, paragraph (3) of the Act apply.
machine translation, not official
**第二十九項** 前項の場合においては、国税通則法第七十三条第三項ただし書の規定を準用する。
art-66-4/par-29 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-29 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-29
In the case referred to in the preceding paragraph, the provisions of the proviso of Article 73, paragraph (3) of the Act on General Rules for National Taxes apply mutatis mutandis.
machine translation, not official
**第三十項** 第二十七項の規定により読み替えて適用される国税通則法第七十条第三項の規定による更正若しくは賦課決定又は同条第四項の規定による賦課決定により納付すべき法人税及び地方法人税に係る同法第七十二条第一項の規定の適用については、同項中「（第七十条第三項」とあるのは「（租税特別措置法第六十六条の四第二十七項（国外関連者との取引に係る課税の特例）の規定により読み替えて適用される第七十条第三項」と、「、第七十条第三項」とあるのは「、同法第六十六条の四第二十七項の規定により読み替えて適用される第七十条第三項」と、「第七十条第四項」とあるのは「同法第六十六条の四第二十七項の規定により読み替えて適用される第七十条第四項」とする。
art-66-4/par-30 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-30 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-30
With regard to the application of the provisions of Article 72, paragraph (1) of the Act on General Rules for National Taxes to corporation tax and local corporation tax payable as a result of a reassessment or an assessment and determination under the provisions of Article 70, paragraph (3) of that Act as applied with the terms replaced pursuant to the provisions of paragraph (27), or an assessment and determination under the provisions of paragraph (4) of that Article as so applied, the phrase "(Article 70, paragraph (3)" in Article 72, paragraph (1) of that Act is deemed to be replaced with "(Article 70, paragraph (3) as applied with the terms replaced pursuant to the provisions of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Transactions with Foreign Affiliates)", the phrase ", Article 70, paragraph (3)" with ", Article 70, paragraph (3) as applied with the terms replaced pursuant to the provisions of Article 66-4, paragraph (27) of that Act", and the phrase "Article 70, paragraph (4)" with "Article 70, paragraph (4) as applied with the terms replaced pursuant to the provisions of Article 66-4, paragraph (27) of that Act".
machine translation, not official
**第三十一項** 第一項の規定の適用がある場合において、法人と当該法人に係る国外関連者（法人税法第二条第十二号の十九ただし書に規定する条約（以下この項及び次条第一項において「租税条約」という。）の規定により租税条約の我が国以外の締約国又は締約者（以下この項及び次条第一項において「条約相手国等」という。）の居住者又は法人とされるものに限る。）との間の国外関連取引に係る第一項に規定する独立企業間価格につき財務大臣が当該条約相手国等の権限ある当局との間で当該租税条約に基づく合意をしたことその他の政令で定める要件を満たすときは、国税局長又は税務署長は、政令で定めるところにより、当該法人が同項の規定の適用により納付すべき法人税に係る延滞税及び地方法人税に係る延滞税のうちその計算の基礎となる期間で財務大臣が当該条約相手国等の権限ある当局との間で合意をした期間に対応する部分に相当する金額を免除することができる。
art-66-4/par-31 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-31 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-31
Where the provisions of paragraph (1) apply, and with respect to the arm's length price prescribed in paragraph (1) which pertains to a transaction with a foreign affiliate conducted between a corporation and its foreign affiliate (limited to a foreign affiliate who is deemed, pursuant to the provisions of a convention prescribed in the proviso to Article 2, item (xii)-19 of the Corporation Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the following Article as a "tax treaty"), to be a resident or corporation in a contracting state or contracting party other than Japan (hereinafter referred to in this paragraph and paragraph (1) of the following Article as the "treaty partner state, etc.") of the tax treaty), the Minister of Finance has reached an agreement under the tax treaty with the competent authority of the treaty partner state, etc., or any other requirement specified by Cabinet Order has been satisfied, the regional commissioner or the district director may, pursuant to the provisions of Cabinet Order, grant an exemption from the part of the delinquent tax imposed with regard to the corporation tax and the delinquent tax imposed with regard to the local corporation tax payable by the corporation pursuant to the provisions of paragraph (1), which corresponds to the base period for the calculation of the delinquent tax for which the Minister of Finance has reached an agreement with the competent authority of the treaty partner state, etc.
machine translation, not official
**第三十二項** 外国法人が国外関連者に該当するかどうかの判定に関する事項その他第一項から第十五項まで及び第十九項の規定の適用に関し必要な事項は、政令で定める。
art-66-4/par-32 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-32 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-32
Matters concerning the determination as to whether or not a foreign corporation falls under the category of foreign affiliate, and other necessary matters concerning the application of the provisions of paragraph (1) to paragraph (15) and paragraph (19) are specified by Cabinet Order.
machine translation, not official
### 第六十六条の四の二（国外関連者との取引に係る課税の特例に係る納税の猶予） — (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-66-4-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2
**第一項** 法人が租税条約の規定に基づき国税庁長官又は当該租税条約の条約相手国等の権限ある当局に対し当該租税条約に規定する申立てをした場合には、税務署長等（国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。）は、当該申立てに係る前条第二十七項第一号に掲げる更正決定により納付すべき法人税の額及び同項第三号に掲げる更正決定により納付すべき地方法人税の額（当該申立てに係る条約相手国等との間の租税条約に規定する協議の対象となるものに限る。）並びに当該法人税の額及び地方法人税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、当該申立てをした者の申請に基づき、その納期限（同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。）から当該条約相手国等の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日（当該合意がない場合その他の政令で定める場合にあつては、政令で定める日）の翌日から一月を経過する日までの期間（第七項において「納税の猶予期間」という。）に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税の額及び地方法人税の額以外の国税の滞納がある場合は、この限りでない。
art-66-4-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1
Where a corporation has, pursuant to the provisions of a tax treaty, filed an objection prescribed in the tax treaty with the Commissioner of the National Tax Agency or the competent authority of the treaty partner state, etc. of the tax treaty, the district director of the tax office, etc. (meaning the district director of the tax office, etc. prescribed in Article 46, paragraph (1) of the Act on General Rules for National Taxes; hereinafter the same applies in this Article) may, upon application by the corporation that has filed the objection, grant a tax payment grace period, up to the amount calculated pursuant to the method specified by Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (27), item (i) of the preceding Article and the amount of local corporation tax payable based on the reassessment or determination listed in item (iii) of that paragraph which pertain to the objection (limited to the amounts to be covered by the consultation prescribed in the tax treaty with the treaty partner state, etc. which pertains to the objection), including the amount of penalty tax prescribed in Article 69 of the Act with regard to the amount of corporation tax and the amount of local corporation tax, for the period from the due date for payment (meaning the due date for payment prescribed in Article 37, paragraph (1) of the Act; in the case where the application has been filed after the due date for payment, the period start from the date of the filing of the application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provisions of Article 26 of the Act based on an agreement with the competent authority of the treaty partner state, etc. (in the case where there is no such agreement or in any other case specified by Cabinet Order: the date specified by Cabinet Order) (this period is referred to as the "duration of the tax payment grace period" in paragraph (7)); provided, however, that this does not apply where the corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national taxes other than the amount of corporation tax and the amount of local corporation tax.
machine translation, not official
**第二項** 税務署長等は、前項の規定による納税の猶予（以下この条において「納税の猶予」という。）をする場合には、その猶予に係る金額に相当する担保を徴さなければならない。ただし、その猶予に係る税額が百万円以下である場合、その猶予の期間が三月以内である場合又は担保を徴することができない特別の事情がある場合は、この限りでない。
art-66-4-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-2
The district director of the tax office, etc., when granting a tax payment grace period pursuant to the provisions of the preceding paragraph (hereinafter referred to in this Article as a "tax payment grace period"), must collect security equivalent to the amount under the grace period; provided, however, that this does not apply where the tax amount under the grace period is 1,000,000 yen or less, where the period of the grace period is within three months, or where there are special circumstances where it is impossible to collect security.
machine translation, not official
**第三項** 国税通則法第四十六条第六項の規定は、前項の規定により担保を徴する場合について準用する。
art-66-4-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-3
The provisions of Article 46, paragraph (6) of the Act on General Rules for National Taxes apply mutatis mutandis where security is collected pursuant to the provisions of the preceding paragraph.
Ministry of Justice translation — Japanese Law Translation Database System
**第四項** 国税通則法第四十七条及び第四十八条の規定は、納税の猶予をする場合又は納税の猶予を認めない場合について準用する。この場合において、同法第四十七条第一項中「第四十六条（納税の猶予の要件等）」とあるのは「租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）」と、同条第二項中「前条第一項から第四項までの規定による申請書の提出があつた」とあるのは「租税特別措置法第六十六条の四の二第一項の申請がされた」と読み替えるものとする。
art-66-4-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-4
The provisions of Article 47 and Article 48 of the Act on General Rules for National Taxes apply mutatis mutandis where a tax payment grace period is granted or is not granted. In this case, the phrase "Article 46 (Requirements for Tax Payment Grace Period)" in Article 47, paragraph (1) of the Act is deemed to be replaced with "Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate)", and the phrase "a written application under the provisions of paragraphs (1) through (4) of the preceding Article has been submitted" in paragraph (2) of that Article with "an application under Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation has been made".
machine translation, not official
**第五項** 納税の猶予を受けた者が次の各号のいずれかに該当する場合には、税務署長等は、その猶予を取り消すことができる。この場合においては、国税通則法第四十九条第二項及び第三項の規定を準用する。
art-66-4-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5
Where a corporation that has been granted a grace period for tax payment falls under any of the cases listed in the following items, the district director, etc. may rescind the grace. In this case, the provisions of Article 49, paragraph (2) and paragraph (3) of the Act on General Rules for National Taxes applies mutatis mutandis:
Ministry of Justice translation — Japanese Law Translation Database System
**一** 第一項の申立てを取り下げたとき。
art-66-4-2/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-1
where the corporation has withdrawn the application set forth in paragraph (1);
Ministry of Justice translation — Japanese Law Translation Database System
**二** 第一項の協議に必要な書類の提出につき協力しないとき。
art-66-4-2/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-2
where the corporation does not cooperate in the submission of the necessary documents for the consultation set forth in paragraph (1);
Ministry of Justice translation — Japanese Law Translation Database System
**三** 国税通則法第三十八条第一項各号のいずれかに該当する事実がある場合において、その者がその猶予に係る法人税及び地方法人税を猶予期間内に完納することができないと認められるとき。
art-66-4-2/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-3
where there is a fact that falls under any of the items of Article 38, paragraph (1) of the Act on General Rules for National Taxes, and it is found to be impossible for the corporation to pay the corporation tax and local corporation tax under the grace period in full within the period;
machine translation, not official
**四** その猶予に係る法人税及び地方法人税につき提供された担保について税務署長等が国税通則法第五十一条第一項の規定によつてした命令に応じないとき。
art-66-4-2/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-4
where the corporation does not follow the order issued by the district director of the tax office, etc. pursuant to the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes with regard to the security provided for the corporation tax and local corporation tax under the grace period;
machine translation, not official
**五** 新たに猶予に係る法人税の額及び地方法人税の額以外の国税を滞納したとき（税務署長等がやむを得ない理由があると認めるときを除く。）。
art-66-4-2/par-5/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-5
where the corporation has newly become delinquent in payment of national taxes other than the amount of corporation tax and the amount of local corporation tax under the grace period (excluding where the district director of the tax office, etc. finds that there are unavoidable reasons);
machine translation, not official
**六** 前各号に掲げるもののほか、その者の財産の状況その他の事情の変化によりその猶予を継続することが適当でないと認められるとき。
art-66-4-2/par-5/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-6
beyond what is listed in the preceding items, where it is found to be inappropriate to maintain the grace period due to any change in the state of the corporation's property or other circumstances.
machine translation, not official
**第六項** 納税の猶予を受けた法人税及び地方法人税についての国税通則法及び国税徴収法の規定の適用については、国税通則法第二条第八号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項中「及び納税の猶予」とあるのは「及び納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。以下この項において同じ。）」と、同法第五十五条第一項第一号及び第七十三条第四項中「納税の猶予」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）」と、国税徴収法第二条第九号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同条第十号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項の規定による納税の猶予を含む。）又は」と、同法第百五十一条第一項中「納税の猶予の要件等）又は」とあるのは「納税の猶予の要件等）、租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）又は」と、同法第百五十一条の二第一項中「納税の猶予の要件等）」とあるのは「納税の猶予の要件等）又は租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）」と、同条第二項第一号中「第三項まで」とあるのは「第三項まで若しくは租税特別措置法第六十六条の四の二第一項」と、同項第二号中「第三項まで」とあるのは「第三項まで若しくは租税特別措置法第六十六条の四の二第一項」と、「同法」とあるのは「国税通則法」と、「含む。）」とあるのは「含む。）又は租税特別措置法第六十六条の四の二第五項第五号」とする。
art-66-4-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-6
With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act to corporation tax and local corporation tax under a tax payment grace period: in the Act on General Rules for National Taxes, the term "tax payment grace period" in Article 2, item (viii) is deemed to be replaced with "tax payment grace period (including a tax payment grace period pursuant to the provisions of Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate))", the term "tax payment grace period" in Article 52, paragraph (1) is deemed to be replaced with "tax payment grace period (including a tax payment grace period pursuant to the provisions of Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate); hereinafter the same applies in this paragraph)", and the term "tax payment grace period" in Article 55, paragraph (1), item (i) and Article 73, paragraph (4) is deemed to be replaced with "tax payment grace period (including a tax payment grace period pursuant to the provisions of Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate))"; in the National Tax Collection Act, the term "tax payment grace period" in Article 2, item (ix) is deemed to be replaced with "tax payment grace period (including a tax payment grace period pursuant to the provisions of Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate))", the term "tax payment grace period" in item (x) of that Article is deemed to be replaced with "tax payment grace period (including a tax payment grace period pursuant to the provisions of Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation)", the phrase "(Requirements for Tax Payment Grace Period) or" in Article 151, paragraph (1) is deemed to be replaced with "(Requirements for Tax Payment Grace Period), Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate) or", the phrase "(Requirements for Tax Payment Grace Period)" in Article 151-2, paragraph (1) is deemed to be replaced with "(Requirements for Tax Payment Grace Period) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate)", the phrase "through (3)" in paragraph (2), item (i) of that Article is deemed to be replaced with "through (3) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation", and, in item (ii) of that paragraph, the phrase "through (3)" is deemed to be replaced with "through (3) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "that Act" with "the Act on General Rules for National Taxes", and the phrase "including as applied mutatis mutandis pursuant to paragraph (3) or (4) of the following Article)" with "including as applied mutatis mutandis pursuant to paragraph (3) or (4) of the following Article) or Article 66-4-2, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第七項** 納税の猶予をした場合には、その猶予をした法人税に係る延滞税及び地方法人税に係る延滞税のうち納税の猶予期間（第一項の申請が同項の納期限以前である場合には、当該申請の日を起算日として当該納期限までの期間を含む。）に対応する部分の金額は、免除する。ただし、第五項の規定による取消しの基因となるべき事実が生じた場合には、その生じた日後の期間に対応する部分の金額については、税務署長等は、その免除をしないことができる。
art-66-4-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-7
Where a tax payment grace period has been granted, exemption is granted from the part of the delinquent tax imposed with regard to the corporation tax and the delinquent tax imposed with regard to the local corporation tax under the grace period, which corresponds to the duration of the tax payment grace period (in the case where the application set forth in paragraph (1) has been filed before the due date for payment set forth in the paragraph, the duration of the tax payment grace period includes the period from the date of the filing of the application until the due date for payment); provided, however, that where any event has occurred which can be the cause of a rescission pursuant to the provisions of paragraph (5), the district director of the tax office, etc. may choose not to grant exemption with regard to such part of delinquent tax which corresponds to the period after the day on which the event has occurred.
machine translation, not official
**第八項** 納税の猶予に関する申請の手続に関し必要な事項は、政令で定める。
art-66-4-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-8
Necessary matters concerning the procedure for the application for a grace period for tax payment are specified by Cabinet Order.
Ministry of Justice translation — Japanese Law Translation Database System
### 第六十六条の四の三（外国法人の内部取引に係る課税の特例） — Special Provisions on Taxation on Internal Dealings of Foreign Corporations
caption: machine translation, not official
art-66-4-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3
**第一項** 恒久的施設を有する外国法人の平成二十八年四月一日以後に開始する各事業年度において、当該外国法人の本店等（法人税法第百三十八条第一項第一号に規定する本店等をいう。第三項において同じ。）と恒久的施設との間の同号に規定する内部取引（以下この条において「内部取引」という。）の対価の額とした額が独立企業間価格と異なることにより、当該外国法人の当該事業年度の同法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額の計算上益金の額に算入すべき金額が過少となるとき、又は損金の額に算入すべき金額が過大となるときは、当該外国法人の当該事業年度の同号イに掲げる国内源泉所得に係る所得に係る同法その他法人税に関する法令の規定の適用については、当該内部取引は、独立企業間価格によるものとする。
art-66-4-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
In each business year beginning on or after April 1, 2016 of a foreign corporation that has a permanent establishment, where, because the amount set as the amount of consideration for an internal dealing prescribed in Article 138, paragraph (1), item (i) of the Corporation Tax Act (hereinafter referred to in this Article as an "internal dealing") between the head office, etc. of the foreign corporation (meaning the head office, etc. prescribed in that item; the same applies in paragraph (3)) and the permanent establishment differs from the arm's length price, the amount to be included in gross profit is understated, or the amount to be included in deductible expenses is overstated, in calculating the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of that Act of the foreign corporation for that business year, then, with regard to the application of the provisions of that Act and other laws and regulations concerning corporation tax with respect to the income pertaining to the domestic source income listed in item (i), (a) of that Article of the foreign corporation for that business year, that internal dealing is to be based on the arm's length price.
machine translation, not official
**第二項** 前項に規定する独立企業間価格とは、内部取引が次の各号に掲げる取引のいずれに該当するかに応じ当該各号に定める方法のうち、当該内部取引の内容及び当該内部取引の当事者が果たす機能その他の事情を勘案して、当該内部取引が独立の事業者の間で通常の取引の条件に従つて行われるとした場合に当該内部取引の対価の額とされるべき額を算定するための最も適切な方法により算定した金額をいう。
art-66-4-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2
The arm's length price prescribed in the preceding paragraph means the amount calculated by the method that is most appropriate for calculating the amount that should be the amount of consideration for an internal dealing if that internal dealing were conducted between independent enterprises under normal transaction terms, taking into account the details of that internal dealing, the functions performed by the parties to that internal dealing, and other circumstances, from among the methods specified in the following items according to the category of transaction listed in each of those items into which that internal dealing falls:
machine translation, not official
**一** 棚卸資産の販売又は購入 次に掲げる方法
art-66-4-3/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1
sale or purchase of inventory assets: the following methods:
machine translation, not official
**イ** 独立価格比準法（特殊の関係（第六十六条の四第一項に規定する特殊の関係をいう。ロにおいて同じ。）にない売手と買手が、内部取引に係る棚卸資産と同種の棚卸資産を当該内部取引と取引段階、取引数量その他が同様の状況の下で売買した取引の対価の額（当該同種の棚卸資産を当該内部取引と取引段階、取引数量その他に差異のある状況の下で売買した取引がある場合において、その差異により生ずる対価の額の差を調整できるときは、その調整を行つた後の対価の額を含む。）に相当する金額をもつて当該内部取引の対価の額とされるべき額とする方法をいう。）
art-66-4-3/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1/sub-1
comparable uncontrolled price method (meaning the method which uses, as the amount that should be the amount of the consideration for an internal dealing, the amount equivalent to the amount of the consideration for a transaction wherein a seller and a buyer who are not in a special relationship (meaning the special relationship prescribed in Article 66-4, paragraph (1); the same applies in (b)) have sold or bought inventory assets of the same type as the inventory assets pertaining to the internal dealing, under circumstances where the transaction level, transaction volume and any other conditions are similar to those of the internal dealing (in the case where such inventory assets of the same type have been sold or bought under circumstances where the transaction level, transaction volume and any other conditions are different from those of the internal dealing, and any variance arising from such difference in the conditions can be adjusted, the amount of the consideration as adjusted is included));
machine translation, not official
**ロ** 再販売価格基準法（内部取引に係る棚卸資産の買手が特殊の関係にない者に対して当該棚卸資産を販売した対価の額（ロにおいて「再販売価格」という。）から通常の利潤の額（当該再販売価格に政令で定める通常の利益率を乗じて計算した金額をいう。）を控除して計算した金額をもつて当該内部取引の対価の額とされるべき額とする方法をいう。）
art-66-4-3/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1/sub-2
resale price method (meaning the method which uses, as the amount that should be the amount of the consideration for an internal dealing, the amount calculated by deducting, from the amount of the consideration gained by the buyer of the inventory assets involved in the internal dealing for having sold the inventory assets to a person with no special relationship thereto (referred to in (b) as the "resale price"), the amount of normal profit (meaning the amount calculated by multiplying the resale price by the normal profit margin specified by Cabinet Order));
machine translation, not official
**ハ** 原価基準法（内部取引に係る棚卸資産の売手の購入、製造その他の行為による取得の原価の額に通常の利潤の額（当該原価の額に政令で定める通常の利益率を乗じて計算した金額をいう。）を加算して計算した金額をもつて当該内部取引の対価の額とされるべき額とする方法をいう。）
art-66-4-3/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1/sub-3
cost plus method (meaning the method which uses, as the amount that should be the amount of the consideration for an internal dealing, the amount calculated by adding, to the amount of the cost incurred by the seller of the inventory assets involved in the internal dealing for having acquired the inventory assets by purchase, manufacture or any other acts, the amount of normal profit (meaning the amount calculated by multiplying the amount of cost by the normal profit margin specified by Cabinet Order)); or
machine translation, not official
**ニ** イからハまでに掲げる方法に準ずる方法その他政令で定める方法
art-66-4-3/par-2/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1/sub-4
a method equivalent to the methods listed in (a) through (c) or any other method specified by Cabinet Order.
machine translation, not official
**二** 前号に掲げる取引以外の取引 同号イからニまでに掲げる方法と同等の方法
art-66-4-3/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-2
a transaction other than the transaction listed in the preceding item: a method equivalent to the methods listed in (a) through (d) of that item.
machine translation, not official
**第三項** 外国法人の各事業年度における内部寄附金の額（当該外国法人の当該事業年度の内部取引において当該外国法人の恒久的施設が当該外国法人の本店等に対して支出した額のうち法人税法第三十七条第七項に規定する寄附金の額に相当するものをいう。）は、当該外国法人の各事業年度の同法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額の計算上、損金の額に算入しない。この場合において、当該外国法人の当該金額につき同法第百四十二条第二項の規定により同法第三十七条の規定に準じて計算するときは、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十六条の四の三第三項（外国法人の内部取引に係る課税の特例）」と読み替えるものとする。
art-66-4-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-3
The amount of internal donations of a foreign corporation in each business year (meaning, of the amounts paid by the permanent establishment of the foreign corporation to the head office, etc. of the foreign corporation in the internal dealings of the foreign corporation in that business year, the amount equivalent to the amount of donations prescribed in Article 37, paragraph (7) of the Corporation Tax Act) is not included in deductible expenses in calculating the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of that Act of the foreign corporation for each business year. In this case, where that amount of the foreign corporation is calculated in accordance with the provisions of Article 37 of that Act pursuant to the provisions of Article 142, paragraph (2) of that Act, the phrase "the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "the following paragraph or Article 66-4-3, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Internal Dealings of Foreign Corporations)".
machine translation, not official
**第四項** 当該事業年度において内部取引がある外国法人は、当該内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類として財務省令で定める書類（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。）を、当該事業年度の法人税法第百四十四条の六第一項の規定による申告書の提出期限までに作成し、又は取得し、財務省令で定めるところにより保存しなければならない。
art-66-4-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-4
A foreign corporation that has internal dealings in that business year must prepare or obtain, by the due date for filing the return under the provisions of Article 144-6, paragraph (1) of the Corporation Tax Act for that business year, the documents specified by Order of the Ministry of Finance as documents considered to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to those internal dealings (including, where an electronic or magnetic record (meaning a record that is made in an electronic form, a magnetic form, or any other form that cannot be perceived by the human senses, and that is used in information processing by computers; hereinafter the same applies in this Article) has been prepared in lieu of preparing those documents, that electronic or magnetic record), and must preserve them pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第五項** 外国法人の当該事業年度の前事業年度の内部取引（当該外国法人が当該事業年度において恒久的施設を有することとなつた場合には、当該事業年度の内部取引）が次のいずれにも該当する場合又は当該事業年度の前事業年度の内部取引がない場合として政令で定める場合には、当該外国法人の当該事業年度の内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類については、前項の規定は、適用しない。
art-66-4-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5
With regard to the documents considered to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the internal dealings of a foreign corporation in that business year, the provisions of the preceding paragraph do not apply where the internal dealings of the foreign corporation in the business year preceding that business year (where the foreign corporation has come to have a permanent establishment in that business year, the internal dealings in that business year) fall under both of the following, or in the case specified by Cabinet Order as a case where there are no internal dealings in the business year preceding that business year:
machine translation, not official
**一** 内部取引の対価の額とした額の合計額が五十億円未満であること。
art-66-4-3/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5/item-1
the total of the amounts set as the amount of consideration for internal dealings is less than 5 billion yen;
machine translation, not official
**二** 内部取引（無形資産（有形資産及び金融資産以外の資産として政令で定めるものをいう。以下この号において同じ。）の譲渡若しくは貸付け（無形資産に係る権利の設定その他他の者に無形資産を使用させる一切の行為を含む。）又はこれらに類似する取引に相当するものに限る。）の対価の額とした額の合計額が三億円未満であること。
art-66-4-3/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5/item-2
the total of the amounts set as the amount of consideration for internal dealings (limited to those equivalent to the transfer or lending of an intangible asset (meaning an asset specified by Cabinet Order as an asset other than tangible assets and financial assets; hereinafter the same applies in this item) (including the creation of rights pertaining to an intangible asset and any other act of having another person use an intangible asset), or to transactions similar thereto) is less than 300 million yen.
machine translation, not official
**第六項** 国税庁の当該職員又は外国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、外国法人に各事業年度における同時文書化対象内部取引（前項の規定の適用がある内部取引以外の内部取引をいう。以下この項において同じ。）に係る第四項に規定する財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から四十五日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたとき、又は外国法人に各事業年度における同時文書化対象内部取引に係る第一項に規定する独立企業間価格（第十四項において準用する第六十六条の四第八項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から六十日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたときに、当該外国法人の各事業年度における同時文書化対象内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該外国法人の当該同時文書化対象内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。）を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
art-66-4-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
Where the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a foreign corporation's place for tax payment has requested the foreign corporation to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (4) pertaining to an internal transaction subject to contemporaneous documentation (meaning an internal dealing other than an internal dealing to which the provisions of the preceding paragraph apply; hereinafter the same applies in this paragraph) in each business year (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those documents, that electronic or magnetic record; hereinafter the same applies in this paragraph) or copies thereof, and these are not presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 45 days from the day on which the presentation or submission was requested, or has requested the foreign corporation to present or submit the documents specified by Order of the Ministry of Finance as documents considered to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the provisions of the main clause of Article 66-4, paragraph (8) as applied mutatis mutandis pursuant to paragraph (14)) pertaining to an internal transaction subject to contemporaneous documentation in each business year (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those documents, that electronic or magnetic record; hereinafter the same applies in this paragraph) or copies thereof, and these are not presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, the official may, when it is necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to the internal transaction subject to contemporaneous documentation of the foreign corporation in each business year, ask questions of a person who is engaged in a business that is the same type as the foreign corporation's business involving that internal transaction subject to contemporaneous documentation, inspect the books and documents concerning that business (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those books and documents, that electronic or magnetic record; hereinafter the same applies in this Article), or request the presentation or submission of those books and documents (including copies thereof), to the extent considered necessary for such calculation.
machine translation, not official
**第七項** 国税庁の当該職員又は外国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、外国法人に各事業年度における同時文書化免除内部取引（第五項の規定の適用がある内部取引をいう。以下この項において同じ。）に係る第一項に規定する独立企業間価格（第十四項において準用する第六十六条の四第八項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときに、当該外国法人の各事業年度における同時文書化免除内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該外国法人の当該同時文書化免除内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
art-66-4-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
Where the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a foreign corporation's place for tax payment has requested the foreign corporation to present or submit the documents specified by Order of the Ministry of Finance as documents considered to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the provisions of the main clause of Article 66-4, paragraph (8) as applied mutatis mutandis pursuant to paragraph (14)) pertaining to an internal transaction exempt from contemporaneous documentation (meaning an internal dealing to which the provisions of paragraph (5) apply; hereinafter the same applies in this paragraph) in each business year (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those documents, that electronic or magnetic record; hereinafter the same applies in this paragraph) or copies thereof, and these have not been presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, the official may, when it is necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to the internal transaction exempt from contemporaneous documentation of the foreign corporation in each business year, ask questions of a person who is engaged in a business that is the same type as the foreign corporation's business involving that internal transaction exempt from contemporaneous documentation, inspect the books and documents concerning that business, or request the presentation or submission of those books and documents (including copies thereof), to the extent considered necessary for such calculation.
machine translation, not official
**第八項** 国税庁の当該職員又は外国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、外国法人の内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、前二項の規定に基づき提出された帳簿書類（その写しを含む。）を留め置くことができる。
art-66-4-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-8
The relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a foreign corporation's place for tax payment may, when it is necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to an internal dealing of a foreign corporation, retain the books and documents (including copies thereof) submitted pursuant to the provisions of the preceding two paragraphs.
machine translation, not official
**第九項** 前三項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
art-66-4-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-9
The authority of the relevant official pursuant to the provisions of the preceding three paragraphs is not construed as being granted for criminal investigation.
machine translation, not official
**第十項** 国税庁、国税局又は税務署の当該職員は、第六項又は第七項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-66-4-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-10
The relevant official of the National Tax Agency, a Regional Taxation Bureau, or a tax office, when asking questions, conducting an inspection, or making a request for presentation or submission pursuant to the provisions of paragraph (6) or (7), must carry an identification card and present it to the person concerned when requested.
machine translation, not official
**第十一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、三十万円以下の罰金に処する。
art-66-4-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-11
In any of the following cases, the person who has committed the violation is punished by a fine of 300,000 yen or less:
machine translation, not official
**一** 第六項若しくは第七項の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又はこれらの規定による検査を拒み、妨げ、若しくは忌避したとき。
art-66-4-3/par-11/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-11/item-1
where a person has failed to answer or has given a false answer to the questions given by the relevant official pursuant to the provisions of paragraph (6) or (7), or has refused, obstructed or avoided the inspection pursuant to those provisions; or
machine translation, not official
**二** 第六項又は第七項の規定による帳簿書類の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類（その写しを含む。）を提示し、若しくは提出したとき。
art-66-4-3/par-11/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-11/item-2
where a person has, without justifiable grounds, failed to comply with a request for the presentation or submission of books and documents pursuant to the provisions of paragraph (6) or (7), or has presented or submitted books and documents (including copies thereof) containing false statements or records.
machine translation, not official
**第十二項** 法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の刑を科する。
art-66-4-3/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-12
Where the representative of a corporation (including the administrator of an association or foundation without juridical personality) or an agent, employee or other worker of a corporation or an individual has committed any of the violations set forth in the preceding paragraph with regard to the operations of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in the paragraph.
machine translation, not official
**第十三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-66-4-3/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-13
If the provisions of the preceding paragraph apply to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of the laws concerning criminal proceedings in which a corporation is the defendant or the suspect apply mutatis mutandis.
machine translation, not official
**第十四項** 第六十六条の四第四項、第八項から第十五項まで及び第二十五項から第三十一項まで並びに前条の規定は、恒久的施設を有する外国法人の内部取引につき、第一項の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第六十六条の四第四項 同項 第六十六条の四の三第一項
寄附金の額 同条第三項に規定する内部寄附金の額
所得 法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得
第六十六条の四第八項 の対価の額 の対価の額とした額
第二項各号 第六十六条の四の三第二項各号
につき支払われるべき対価の額 の対価の額とされるべき額
を第一項 を同条第一項
所得 法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得
法人税法 同法
ならば第一項 ならば第六十六条の四の三第一項
第六十六条の四第九項各号 対価の額 対価の額とした額
第六十六条の四第十一項 同時文書化対象国外関連取引（第七項の規定の適用がある国外関連取引以外の国外関連取引 同時文書化対象内部取引（第六十六条の四の三第六項に規定する同時文書化対象内部取引
第六項 同条第四項
第六十六条の四第十二項 同時文書化対象国外関連取引 同時文書化対象内部取引
第六項 第六十六条の四の三第四項
第一項 同条第一項
として財務省令 として同条第六項に規定する財務省令
所得 法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得
第六十六条の四第十二項第一号 第二項第一号ロ 第六十六条の四の三第二項第一号ロ
第六十六条の四第十二項第二号 第二項第一号ニ 第六十六条の四の三第二項第一号ニ
第六十六条の四第十三項 同時文書化対象国外関連取引 同時文書化対象内部取引
第六十六条の四第十四項 同時文書化免除国外関連取引 同時文書化免除内部取引
第七項の規定の適用がある国外関連取引 第六十六条の四の三第七項に規定する同時文書化免除内部取引
第一項 同条第一項
財務省令 同条第七項に規定する財務省令
所得 法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得
第六十六条の四第十五項 同時文書化免除国外関連取引 同時文書化免除内部取引
第六十六条の四第二十五項 当該国外関連者の名称及び本店又は主たる事務所の 第六十六条の四の三第一項に規定する本店等の名称及びその
第六十六条の四第二十六項 同項の 第六十六条の四の三第一項の
第六十六条の四第二十七項 租税特別措置法第六十六条の四第二十七項（ 租税特別措置法第六十六条の四の三第十四項（外国法人の内部取引に係る課税の特例）において準用する同法第六十六条の四第二十七項（
及び租税特別措置法第六十六条の四第二十七項の 及び租税特別措置法第六十六条の四の三第十四項において準用する同法第六十六条の四第二十七項の
及び同法 及び同法第六十六条の四の三第十四項において準用する同法
「前条及び租税特別措置法 「前条及び租税特別措置法第六十六条の四の三第十四項において準用する同法
（租税特別措置法 （租税特別措置法第六十六条の四の三第十四項において準用する同法
並びに租税特別措置法 並びに租税特別措置法第六十六条の四の三第十四項において準用する同法
、租税特別措置法 、租税特別措置法第六十六条の四の三第十四項において準用する同法
第六十六条の四第二十七項第一号及び第二十八項 当該法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた 第六十六条の四の三第一項に規定する内部取引の対価の額とした額を同項に規定する独立企業間価格と異なる額とした
第六十六条の四第三十項 租税特別措置法 租税特別措置法第六十六条の四の三第十四項（外国法人の内部取引に係る課税の特例）において準用する同法
同法第六十六条の四第二十七項 同法第六十六条の四の三第十四項において準用する同法第六十六条の四第二十七項
第六十六条の四第三十一項 法人と当該法人に係る国外関連者 外国法人の恒久的施設と当該外国法人
国外関連取引に係る第一項 第六十六条の四の三第一項に規定する内部取引に係る同項
前条第四項 第六十六条の四の二第一項（ 第六十六条の四の三第十四項（外国法人の内部取引に係る課税の特例）において準用する同法第六十六条の四の二第一項（
第六十六条の四の二第一項の 第六十六条の四の三第十四項において準用する同法第六十六条の四の二第一項の
前条第六項 第六十六条の四の二第一項（ 第六十六条の四の三第十四項（外国法人の内部取引に係る課税の特例）において準用する同法第六十六条の四の二第一項（
第六十六条の四の二第一項の 第六十六条の四の三第十四項において準用する同法第六十六条の四の二第一項の
猶予の要件等）、 猶予の要件等）の規定、
猶予）又は 猶予）の規定又は
若しくは租税特別措置法 若しくは租税特別措置法第六十六条の四の三第十四項において準用する同法
含む。）又は租税特別措置法 含む。）又は租税特別措置法第六十六条の四の三第十四項において準用する同法
art-66-4-3/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-14
The provisions of Article 66-4, paragraph (4), paragraphs (8) through (15) and paragraphs (25) through (31), and the preceding Article apply mutatis mutandis to the case where the provisions of paragraph (1) are applied to the internal dealings of a foreign corporation that has a permanent establishment. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 66-4, paragraph (4) the arm's length price prescribed in the paragraph the arm's length price prescribed in Article 66-4-3, paragraph (1)
the amount of donations the amount of internal donations prescribed in paragraph (3) of that Article
the corporation's income the corporation's income pertaining to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act
Article 66-4, paragraph (8) the amount of consideration for that foreign related transaction the amount treated as the amount of consideration for that foreign related transaction
the items of paragraph (2) the items of Article 66-4-3, paragraph (2)
the amount of consideration that should be paid for the amount that should be treated as the amount of consideration for
to be the arm's length price prescribed in paragraph (1) to be the arm's length price prescribed in paragraph (1) of that Article
the amount of income or the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act or
Article 2, item (xxxix) of the Corporation Tax Act Article 2, item (xxxix) of that Act
would be deemed to be the arm's length price prescribed in paragraph (1) would be deemed to be the arm's length price prescribed in Article 66-4-3, paragraph (1)
the items of Article 66-4, paragraph (9) the amount of consideration the amount treated as the amount of consideration
Article 66-4, paragraph (11) a transaction with a foreign affiliate subject to contemporaneous documentation (meaning a transaction with a foreign affiliate other than a transaction with a foreign affiliate to which the provisions of paragraph (7) apply an internal transaction subject to contemporaneous documentation (meaning an internal transaction subject to contemporaneous documentation prescribed in Article 66-4-3, paragraph (6)
prescribed in paragraph (6) prescribed in paragraph (4) of that Article
Article 66-4, paragraph (12) transaction with a foreign affiliate subject to contemporaneous documentation internal transaction subject to contemporaneous documentation
prescribed in paragraph (6) prescribed in Article 66-4-3, paragraph (4)
prescribed in paragraph (1) prescribed in paragraph (1) of that Article
specified by Order of the Ministry of Finance as documents specified by the Order of the Ministry of Finance prescribed in paragraph (6) of that Article as documents
the corporation's amount of income the corporation's amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act
Article 66-4, paragraph (12), item (i) the method listed in paragraph (2), item (i), (b) or (c) or the method listed in Article 66-4-3, paragraph (2), item (i), (b) or (c) or
Article 66-4, paragraph (12), item (ii) the method prescribed in paragraph (2), item (i), (d) the method prescribed in Article 66-4-3, paragraph (2), item (i), (d)
Article 66-4, paragraph (13) transaction with a foreign affiliate subject to contemporaneous documentation internal transaction subject to contemporaneous documentation
Article 66-4, paragraph (14) transaction with a foreign affiliate exempt from contemporaneous documentation internal transaction exempt from contemporaneous documentation
a transaction with a foreign affiliate to which the provisions of paragraph (7) apply an internal transaction exempt from contemporaneous documentation prescribed in Article 66-4-3, paragraph (7)
prescribed in paragraph (1) prescribed in paragraph (1) of that Article
specified by Order of the Ministry of Finance specified by the Order of the Ministry of Finance prescribed in paragraph (7) of that Article
the corporation's amount of income the corporation's amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act
Article 66-4, paragraph (15) transaction with a foreign affiliate exempt from contemporaneous documentation internal transaction exempt from contemporaneous documentation
Article 66-4, paragraph (25) the foreign affiliate's name and the location of its head office or principal office the name of the head office, etc. prescribed in Article 66-4-3, paragraph (1) and its location
Article 66-4, paragraph (26) with regard to the application of the provisions of paragraph (1) with regard to the application of the provisions of Article 66-4-3, paragraph (1)
Article 66-4, paragraph (27) Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation ( Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of that Act (
pursuant to the provisions of paragraph (1) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation pursuant to the provisions of paragraph (1) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
paragraph (1) and Article 66-4, paragraph (27) of that Act paragraph (1) and Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
"the preceding Article and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation "the preceding Article and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
(including as applied with the terms replaced pursuant to the provisions of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation (including as applied with the terms replaced pursuant to the provisions of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
and (2) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation and (2) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
Article 66-4, paragraph (27), item (i) and paragraph (28) has conducted a transaction with a foreign affiliate of the corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1) has set the amount treated as the amount of consideration for an internal dealing prescribed in Article 66-4-3, paragraph (1) at an amount different from the arm's length price prescribed in that paragraph
Article 66-4, paragraph (30) the Act on Special Measures Concerning Taxation the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of that Act
Article 66-4, paragraph (27) of that Act Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
Article 66-4, paragraph (31) a corporation and its foreign affiliate (limited to a foreign affiliate a permanent establishment of a foreign corporation and that foreign corporation (limited to a foreign corporation
the arm's length price prescribed in paragraph (1) which pertains to a transaction with a foreign affiliate the arm's length price prescribed in Article 66-4-3, paragraph (1) which pertains to an internal dealing prescribed in that paragraph
paragraph (4) of the preceding Article Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation ( Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of that Act (
under Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation under Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
paragraph (6) of the preceding Article Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation ( Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of that Act (
Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation) Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act)
(Requirements for Tax Payment Grace Period), (Requirements for Tax Payment Grace Period) provisions,
(Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate) or (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate) provisions or
through (3) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation through (3) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
or Article 66-4-2, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation or Article 66-4-2, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
machine translation, not official
**第十五項** 第六項及び第七項の帳簿書類（その写しを含む。）の留置きに関する手続その他第一項から第五項まで、第八項及び前項の規定の適用に関し必要な事項は、政令で定める。
art-66-4-3/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-15
Procedures for the retention of the books and documents (including copies thereof) set forth in paragraphs (6) and (7) and other necessary matters concerning the application of the provisions of paragraphs (1) through (5), paragraph (8) and the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第六十六条の四の四（特定多国籍企業グループに係る国別報告事項の提供） — Provision of Country-by-Country Reports Concerning Specified Multinational Enterprise Groups
caption: machine translation, not official
art-66-4-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-4
**第一項** 特定多国籍企業グループの構成会社等である内国法人（最終親会社等又は代理親会社等に該当するものに限る。以下この項において同じ。）は、当該特定多国籍企業グループの各最終親会計年度に係る国別報告事項（特定多国籍企業グループの構成会社等の事業が行われる国又は地域ごとの収入金額、税引前当期利益の額、納付税額その他の財務省令で定める事項をいう。以下この条において同じ。）を、当該各最終親会計年度終了の日の翌日から一年以内に、財務省令で定めるところにより、特定電子情報処理組織を使用する方法（財務省令で定めるところによりあらかじめ税務署長に届け出て行う情報通信技術を活用した行政の推進等に関する法律第六条第一項に規定する電子情報処理組織を使用する方法として財務省令で定める方法をいう。以下この条及び次条において同じ。）により、当該内国法人の本店又は主たる事務所の所在地の所轄税務署長に提供しなければならない。
art-66-4-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-1
A domestic corporation that is a constituent entity of a specified multinational enterprise group (limited to one that falls under the category of ultimate parent company, etc. or surrogate parent entity; hereinafter the same applies in this paragraph) must provide the country-by-country report (meaning the revenue, the amount of profit before income tax, the amount of tax paid and other matters specified by Order of the Ministry of Finance for each state or territory in which the business of the constituent entities of the specified multinational enterprise group is conducted; hereinafter the same applies in this Article) for each ultimate parent fiscal year of that specified multinational enterprise group, within one year from the day following the last day of that ultimate parent fiscal year, pursuant to the provisions of Order of the Ministry of Finance, by a method using a specified electronic data processing system (meaning the method specified by Order of the Ministry of Finance as a method using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology, which is used upon notification made in advance to the district director pursuant to the provisions of Order of the Ministry of Finance; hereinafter the same applies in this Article and the following Article), to the district director with jurisdiction over the location of the head office or principal office of that domestic corporation.
machine translation, not official
**第二項** 特定多国籍企業グループの構成会社等である内国法人（最終親会社等又は代理親会社等に該当するものを除く。以下この項において同じ。）又は当該構成会社等である恒久的施設を有する外国法人は、当該特定多国籍企業グループの最終親会社等（代理親会社等を指定した場合には、代理親会社等）の居住地国の租税に関する法令を執行する当局が国別報告事項に相当する情報の提供を我が国に対して行うことができないと認められる場合として政令で定める場合に該当するときは、当該特定多国籍企業グループの各最終親会計年度に係る国別報告事項を、当該各最終親会計年度終了の日の翌日から一年以内に、財務省令で定めるところにより、特定電子情報処理組織を使用する方法により、当該内国法人にあつてはその本店又は主たる事務所の所在地、当該外国法人にあつてはその恒久的施設を通じて行う事業に係る事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地）の所轄税務署長に提供しなければならない。
art-66-4-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-2
In the case specified by Cabinet Order as a case where the authority that enforces the laws and regulations concerning taxes of the country of residence of the ultimate parent company, etc. of a specified multinational enterprise group (or, where a surrogate parent entity has been designated, of the surrogate parent entity) is found to be unable to carry out the provision of information equivalent to the country-by-country report to Japan, a domestic corporation that is a constituent entity of that specified multinational enterprise group (excluding one that falls under the category of ultimate parent company, etc. or surrogate parent entity; hereinafter the same applies in this paragraph) or a foreign corporation that has a permanent establishment and that is such a constituent entity must provide the country-by-country report for each ultimate parent fiscal year of that specified multinational enterprise group, within one year from the day following the last day of that ultimate parent fiscal year, pursuant to the provisions of Order of the Ministry of Finance, by a method using a specified electronic data processing system, to the district director with jurisdiction over, for that domestic corporation, the location of its head office or principal office, and, for that foreign corporation, the location of its office, place of business or any other equivalent place pertaining to the business conducted through its permanent establishment (where there are two or more of these, the location of the principal one).
machine translation, not official
**第三項** 前項の規定により同項の特定多国籍企業グループに係る国別報告事項を提供しなければならないこととされる内国法人及び恒久的施設を有する外国法人が複数ある場合において、同項の各最終親会計年度終了の日の翌日から一年以内に、特定電子情報処理組織を使用する方法により、当該内国法人及び恒久的施設を有する外国法人のうちいずれか一の法人がこれらの法人を代表して同項の規定による国別報告事項を提供する法人の名称その他の財務省令で定める事項を当該一の法人に係る同項に規定する所轄税務署長に提供したときは、同項の規定にかかわらず、同項の規定による国別報告事項を代表して提供するものとされた法人以外の法人は、同項の規定による国別報告事項を提供することを要しない。
art-66-4-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-3
Where there are two or more domestic corporations and foreign corporations that have a permanent establishment which are required to provide the country-by-country report concerning the specified multinational enterprise group referred to in the preceding paragraph pursuant to the provisions of that paragraph, if any one of those domestic corporations and foreign corporations that have a permanent establishment has provided, within one year from the day following the last day of each ultimate parent fiscal year referred to in that paragraph, by a method using a specified electronic data processing system, the name of the corporation that is to provide the country-by-country report under the provisions of that paragraph on behalf of those corporations and other matters specified by Order of the Ministry of Finance to the district director with jurisdiction prescribed in that paragraph pertaining to that one corporation, the corporations other than the corporation designated to provide the country-by-country report under the provisions of that paragraph on behalf of the others are not required to provide the country-by-country report under the provisions of that paragraph, notwithstanding the provisions of that paragraph.
machine translation, not official
**第四項** この条及び次条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-66-4-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4
In this Article and the following Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 企業グループ 企業集団のうち、その企業集団の連結財務諸表（一般に公正妥当と認められる会計処理の基準に従つてその企業集団の財産及び損益の状況を連結して記載した計算書類をいう。第四号において同じ。）が作成されるものとして政令で定めるものをいう。
art-66-4-4/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-1
corporate group: a group of enterprises that is specified by Cabinet Order as one for which consolidated financial statements of that group of enterprises (meaning financial documents stating the assets and profit and loss of that group of enterprises on a consolidated basis in accordance with generally accepted accounting standards; the same applies in item (iv)) are prepared;
machine translation, not official
**二** 多国籍企業グループ 企業グループのうち、その企業グループの構成会社等の居住地国が二以上あるものその他政令で定めるものをいう。
art-66-4-4/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-2
multinational enterprise group: a corporate group in which there are two or more countries of residence of the constituent entities of that corporate group, or any other corporate group specified by Cabinet Order;
machine translation, not official
**三** 特定多国籍企業グループ 多国籍企業グループのうち、直前の最終親会計年度における多国籍企業グループの総収入金額として財務省令で定める金額が千億円以上であるものをいう。
art-66-4-4/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-3
specified multinational enterprise group: a multinational enterprise group for which the amount specified by Order of the Ministry of Finance as the gross revenue of the multinational enterprise group in the immediately preceding ultimate parent fiscal year is 100 billion yen or more;
machine translation, not official
**四** 構成会社等 企業グループの連結財務諸表にその財産及び損益の状況が連結して記載される会社等（会社、組合その他これらに準ずる事業体（外国におけるこれらに相当するものを含む。）をいう。以下この号及び第八号において同じ。）その他の政令で定める会社等をいう。
art-66-4-4/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-4
constituent entity: a company, etc. (meaning a company, partnership or any other business entity equivalent thereto (including those equivalent thereto in a foreign state); hereinafter the same applies in this item and item (viii)) whose assets and profit and loss are stated on a consolidated basis in the consolidated financial statements of a corporate group, or any other company, etc. specified by Cabinet Order;
machine translation, not official
**五** 最終親会社等 企業グループの構成会社等のうち、その企業グループの他の構成会社等の財務及び営業又は事業の方針を決定する機関（株主総会その他これに準ずる機関をいう。）を支配しているものとして政令で定めるもの（以下この号において「親会社等」という。）であつて、その親会社等がないものをいう。
art-66-4-4/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-5
ultimate parent company, etc.: among the constituent entities of a corporate group, one specified by Cabinet Order as controlling the body (meaning a shareholders' meeting or any other body equivalent thereto) that decides the financial and operating or business policies of the other constituent entities of that corporate group (referred to as a "parent company, etc." in this item), which has no parent company, etc. of its own;
machine translation, not official
**六** 代理親会社等 特定多国籍企業グループの最終親会社等以外のいずれか一の構成会社等で、当該特定多国籍企業グループの国別報告事項又はこれに相当する事項を当該構成会社等の居住地国（当該最終親会社等の居住地国以外の国又は地域に限る。）の租税に関する法令を執行する当局に提供するものとして当該最終親会社等が指定したものをいう。
art-66-4-4/par-4/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-6
surrogate parent entity: any one constituent entity of a specified multinational enterprise group other than its ultimate parent company, etc., which that ultimate parent company, etc. has designated as the entity to provide the country-by-country report of that specified multinational enterprise group, or matters equivalent thereto, to the authority that enforces the laws and regulations concerning taxes of the country of residence of that constituent entity (limited to a state or territory other than the country of residence of that ultimate parent company, etc.);
machine translation, not official
**七** 最終親会計年度 最終親会社等の財産及び損益の計算の単位となる期間をいう。
art-66-4-4/par-4/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-7
ultimate parent fiscal year: the period that serves as the unit for calculating the assets and profit and loss of the ultimate parent company, etc.;
machine translation, not official
**八** 居住地国 次に掲げる会社等の区分に応じそれぞれ次に定める国又は地域をいう。
art-66-4-4/par-4/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-4/item-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-8
country of residence: the state or territory specified in the following for each category of company, etc. listed therein:
machine translation, not official
**イ** 外国の法令において、当該外国に本店若しくは主たる事務所又はその事業が管理され、かつ、支配されている場所を有することその他当該外国にこれらに類する場所を有することにより、法人税に相当する税を課されるものとされている会社等（ハに掲げる会社等を除く。） 当該外国
art-66-4-4/par-4/item-8/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-4/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-8/sub-1
a company, etc. that is subject, under the laws and regulations of a foreign state, to a tax equivalent to corporation tax by reason of having its head office or principal office, or the place where its business is managed and controlled, in that foreign state, or of having any other similar place in that foreign state (excluding a company, etc. listed in (c)): that foreign state;
machine translation, not official
**ロ** 外国に本店又は主たる事務所を有する会社等（イに掲げる会社等を除く。） 当該外国
art-66-4-4/par-4/item-8/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-4/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-8/sub-2
a company, etc. that has its head office or principal office in a foreign state (excluding a company, etc. listed in (a)): that foreign state;
machine translation, not official
**ハ** 国内に本店又は主たる事務所を有する会社等 我が国
art-66-4-4/par-4/item-8/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-4/item-8/sub-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-8/sub-3
a company, etc. that has its head office or principal office in Japan: Japan.
machine translation, not official
**第五項** 特定多国籍企業グループの構成会社等である内国法人又は当該構成会社等である恒久的施設を有する外国法人は、当該特定多国籍企業グループの各最終親会計年度に係る最終親会社等届出事項（特定多国籍企業グループの最終親会社等及び代理親会社等に関する情報として財務省令で定める事項をいう。次項において同じ。）を、当該各最終親会計年度終了の日までに、特定電子情報処理組織を使用する方法により、当該内国法人にあつてはその本店又は主たる事務所の所在地、当該外国法人にあつてはその恒久的施設を通じて行う事業に係る事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地）の所轄税務署長に提供しなければならない。
art-66-4-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-5
A domestic corporation that is a constituent entity of a specified multinational enterprise group, or a foreign corporation that has a permanent establishment and that is such a constituent entity, must provide the notification items on the ultimate parent company, etc. (meaning the matters specified by Order of the Ministry of Finance as information concerning the ultimate parent company, etc. and the surrogate parent entity of the specified multinational enterprise group; the same applies in the following paragraph) for each ultimate parent fiscal year of that specified multinational enterprise group, by the last day of that ultimate parent fiscal year, by a method using a specified electronic data processing system, to the district director with jurisdiction over, for that domestic corporation, the location of its head office or principal office, and, for that foreign corporation, the location of its office, place of business or any other equivalent place pertaining to the business conducted through its permanent establishment (where there are two or more of these, the location of the principal one).
machine translation, not official
**第六項** 前項の規定により同項の特定多国籍企業グループに係る最終親会社等届出事項を提供しなければならないこととされる内国法人及び恒久的施設を有する外国法人が複数ある場合において、同項の各最終親会計年度終了の日までに、特定電子情報処理組織を使用する方法により、当該内国法人及び恒久的施設を有する外国法人のうちいずれか一の法人がこれらの法人を代表して同項の規定による最終親会社等届出事項を提供する法人の名称その他の財務省令で定める事項を当該一の法人に係る同項に規定する所轄税務署長に提供したときは、同項の規定にかかわらず、同項の規定による最終親会社等届出事項を代表して提供するものとされた法人以外の法人は、同項の規定による最終親会社等届出事項を提供することを要しない。
art-66-4-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-6
Where there are two or more domestic corporations and foreign corporations that have a permanent establishment which are required to provide the notification items on the ultimate parent company, etc. concerning the specified multinational enterprise group referred to in the preceding paragraph pursuant to the provisions of that paragraph, if any one of those domestic corporations and foreign corporations that have a permanent establishment has provided, by the last day of each ultimate parent fiscal year referred to in that paragraph, by a method using a specified electronic data processing system, the name of the corporation that is to provide the notification items on the ultimate parent company, etc. under the provisions of that paragraph on behalf of those corporations and other matters specified by Order of the Ministry of Finance to the district director with jurisdiction prescribed in that paragraph pertaining to that one corporation, the corporations other than the corporation designated to provide the notification items on the ultimate parent company, etc. under the provisions of that paragraph on behalf of the others are not required to provide the notification items on the ultimate parent company, etc. under the provisions of that paragraph, notwithstanding the provisions of that paragraph.
machine translation, not official
**第七項** 正当な理由がなくて第一項又は第二項の規定による国別報告事項をその提供の期限までに税務署長に提供しなかつた場合には、法人の代表者（人格のない社団等の管理人を含む。次項において同じ。）、代理人、使用人その他の従業者でその違反行為をした者は、三十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
art-66-4-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-7
Where the country-by-country report under the provisions of paragraph (1) or (2) has not been provided to the district director by the deadline for its provision without justifiable grounds, the representative of the corporation (including the administrator of an association or foundation without juridical personality; the same applies in the following paragraph), agent, employee or other worker who committed the violation is punished by a fine of 300,000 yen or less; provided, however, that the punishment may be remitted depending on the circumstances.
machine translation, not official
**第八項** 法人の代表者、代理人、使用人その他の従業者が、その法人の業務に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人に対して同項の刑を科する。
art-66-4-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-8
If a representative, agent, employee or other worker of a corporation has committed the violation set forth in the preceding paragraph with regard to the business of that corporation, not only the offender is punished but also that corporation is subject to the punishment prescribed in that paragraph.
machine translation, not official
**第九項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-66-4-4/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-9
If the provisions of the preceding paragraph apply to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of the laws concerning criminal proceedings in which a corporation is the defendant or the suspect apply mutatis mutandis.
machine translation, not official
**第十項** 前三項に定めるもののほか、第一項から第六項までの規定の適用に関し必要な事項は、政令で定める。
art-66-4-4/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-10
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) through (6) are specified by Cabinet Order.
machine translation, not official
### 第六十六条の四の五（特定多国籍企業グループに係る事業概況報告事項の提供） — Provision of Business Overview Report Items Concerning Specified Multinational Enterprise Groups
caption: machine translation, not official
art-66-4-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-5
**第一項** 特定多国籍企業グループの構成会社等である内国法人又は当該構成会社等である恒久的施設を有する外国法人は、当該特定多国籍企業グループの各最終親会計年度に係る事業概況報告事項（特定多国籍企業グループの組織構造、事業の概要、財務状況その他の財務省令で定める事項をいう。次項及び第三項において同じ。）を、当該各最終親会計年度終了の日の翌日から一年以内に、財務省令で定めるところにより、特定電子情報処理組織を使用する方法により、当該内国法人にあつてはその本店又は主たる事務所の所在地、当該外国法人にあつてはその恒久的施設を通じて行う事業に係る事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地）の所轄税務署長に提供しなければならない。
art-66-4-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-1
A domestic corporation that is a constituent entity of a specified multinational enterprise group, or a foreign corporation that has a permanent establishment and that is such a constituent entity, must provide the business overview report items (meaning the organizational structure, the outline of the business, the financial position and other matters specified by Order of the Ministry of Finance of the specified multinational enterprise group; the same applies in the following paragraph and paragraph (3)) for each ultimate parent fiscal year of that specified multinational enterprise group, within one year from the day following the last day of that ultimate parent fiscal year, pursuant to the provisions of Order of the Ministry of Finance, by a method using a specified electronic data processing system, to the district director with jurisdiction over, for that domestic corporation, the location of its head office or principal office, and, for that foreign corporation, the location of its office, place of business or any other equivalent place pertaining to the business conducted through its permanent establishment (where there are two or more of these, the location of the principal one).
machine translation, not official
**第二項** 前項の規定により同項の特定多国籍企業グループに係る事業概況報告事項を提供しなければならないこととされる内国法人及び恒久的施設を有する外国法人が複数ある場合において、同項の各最終親会計年度終了の日の翌日から一年以内に、特定電子情報処理組織を使用する方法により、当該内国法人及び恒久的施設を有する外国法人のうちいずれか一の法人がこれらの法人を代表して同項の規定による事業概況報告事項を提供する法人の名称その他の財務省令で定める事項を当該一の法人に係る同項に規定する所轄税務署長に提供したときは、同項の規定にかかわらず、同項の規定による事業概況報告事項を代表して提供するものとされた法人以外の法人は、同項の規定による事業概況報告事項を提供することを要しない。
art-66-4-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-2
Where there are two or more domestic corporations and foreign corporations that have a permanent establishment which are required to provide the business overview report items concerning the specified multinational enterprise group referred to in the preceding paragraph pursuant to the provisions of that paragraph, if any one of those domestic corporations and foreign corporations that have a permanent establishment has provided, within one year from the day following the last day of each ultimate parent fiscal year referred to in that paragraph, by a method using a specified electronic data processing system, the name of the corporation that is to provide the business overview report items under the provisions of that paragraph on behalf of those corporations and other matters specified by Order of the Ministry of Finance to the district director with jurisdiction prescribed in that paragraph pertaining to that one corporation, the corporations other than the corporation designated to provide the business overview report items under the provisions of that paragraph on behalf of the others are not required to provide the business overview report items under the provisions of that paragraph, notwithstanding the provisions of that paragraph.
machine translation, not official
**第三項** 正当な理由がなくて第一項の規定による事業概況報告事項をその提供の期限までに税務署長に提供しなかつた場合には、法人の代表者（人格のない社団等の管理人を含む。次項において同じ。）、代理人、使用人その他の従業者でその違反行為をした者は、三十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
art-66-4-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-3
Where the business overview report items under the provisions of paragraph (1) have not been provided to the district director by the deadline for their provision without justifiable grounds, the representative of the corporation (including the administrator of an association or foundation without juridical personality; the same applies in the following paragraph), agent, employee or other worker who committed the violation is punished by a fine of 300,000 yen or less; provided, however, that the punishment may be remitted depending on the circumstances.
machine translation, not official
**第四項** 法人の代表者、代理人、使用人その他の従業者が、その法人の業務に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人に対して同項の刑を科する。
art-66-4-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-4
If a representative, agent, employee or other worker of a corporation has committed the violation set forth in the preceding paragraph with regard to the business of that corporation, not only the offender is punished but also that corporation is subject to the punishment prescribed in that paragraph.
machine translation, not official
**第五項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-66-4-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-5
If the provisions of the preceding paragraph apply to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of the laws concerning criminal proceedings in which a corporation is the defendant or the suspect apply mutatis mutandis.
machine translation, not official
**第六項** 前三項に定めるもののほか、第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-66-4-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-6
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.
machine translation, not official
## 第七節の三 支払利子等に係る課税の特例 — Section 7-3 Special Provisions on Taxation on Interest Paid, etc.
heading: machine translation, not official
ch-3/sec-7-3 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7-3 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-7-3
## 第一款 国外支配株主等に係る負債の利子等の課税の特例 — Subsection 1 Special Provisions on Taxation of the Interest on Liabilities, etc. Payable to a Foreign Controlling Shareholder, etc.
heading: machine translation, not official
ch-3/sec-7-3/subsec-1 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7-3/subsec-1 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-7-3/subsec-1
### 第六十六条の五
art-66-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5 · https://japanlaw.org/l/332AC0000000026/art-66-5
**第一項** 内国法人が、平成四年四月一日以後に開始する各事業年度において、当該内国法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該事業年度の当該内国法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該事業年度の当該内国法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該内国法人の当該事業年度の所得の金額の計算上、損金の額に算入しない。ただし、当該内国法人の当該事業年度の総負債（負債の利子等の支払の基因となるものその他資金の調達に係るものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該内国法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。
art-66-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-1
Where a domestic corporation pays, in each business year beginning on or after April 1, 1992, interest on liabilities, etc. to its foreign controlling shareholder, etc. or fund provider, etc., and the average balance of liabilities regarding the liabilities owed to the foreign controlling shareholder, etc. and the fund provider, etc. of the domestic corporation for the relevant business year exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. for the relevant business year, the amount calculated pursuant to the method specified by Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the domestic corporation to its foreign controlling shareholder, etc. and fund provider, etc. in the relevant business year is not included in the amount of deductible expenses in the calculation of the amount of income of the domestic corporation for the relevant business year; provided, however, that this does not apply where the average balance of liabilities regarding the total liabilities of the domestic corporation for the relevant business year (limited to those which can be the cause of payment of interest on liabilities, etc. or which otherwise pertain to the raising of funds; the same applies in the following paragraph and paragraph (3)) is threefold the amount of equity capital of the domestic corporation or less.
machine translation, not official
**第二項** 前項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該内国法人に係る国外支配株主等の資本持分又は当該内国法人の自己資本の額に係る各倍数とし、当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、同項中「三倍」とあるのは、「二倍」とする。
art-66-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-2
Where the provisions of the preceding paragraph apply, and the domestic corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among the liabilities owed to the foreign controlling shareholder, etc. and the fund provider, etc. of the domestic corporation, the domestic corporation may use, as the multiple number applicable to the equity interest held by its foreign controlling shareholder, etc. or applicable to the amount of equity capital of the domestic corporation, the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. or applicable to the amount of equity capital, which is calculated pursuant to the method specified by Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by Cabinet Order from the average balance of liabilities regarding the liabilities owed to the foreign controlling shareholder, etc. and the fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by Cabinet Order from the amount of interest on liabilities, etc. payable to the domestic corporation's foreign controlling shareholder, etc. and fund provider, etc., to be the amount of interest on liabilities, etc. payable to its foreign controlling shareholder, etc. and fund provider, etc. In this case, the term "threefold" in that paragraph is to be replaced with "twofold."
machine translation, not official
**第三項** 第一項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等の資本持分及び当該内国法人の自己資本の額に係る各倍数に代えて、当該内国法人と同種の事業を営む内国法人で事業規模その他の状況が類似するものの総負債の額の純資産の額に対する比率として政令で定める比率に照らし妥当と認められる倍数を用いることができる。
art-66-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-3
Where the provisions of paragraph (1) apply, the domestic corporation may use, in lieu of the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. of the domestic corporation and applicable to the amount of equity capital of the domestic corporation, a multiple number that is found to be appropriate in light of the percentage specified by Cabinet Order as the percentage of the total liabilities of another domestic corporation to its net assets on condition that such other domestic corporation's business is the same type as the domestic corporation's business, and the size and other details are similar between the two businesses.
Ministry of Justice translation — Japanese Law Translation Database System
**第四項** 第一項の規定は、当該内国法人の当該事業年度に係る同項（第二項の規定により読み替えて適用する場合を含む。）に規定する超える部分に対応するものとして政令で定めるところにより計算した金額が当該内国法人の当該事業年度に係る次条第一項に規定する超える部分の金額を下回る場合には、適用しない。ただし、同条第三項の規定の適用がある場合には、この限りでない。
art-66-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-4
The provisions of paragraph (1) do not apply where the amount calculated pursuant to the method specified by Cabinet Order as corresponding to the excess prescribed in that paragraph (including as applied with the terms replaced pursuant to the provisions of paragraph (2)) for the relevant business year of the domestic corporation is less than the amount of the excess prescribed in paragraph (1) of the following Article for the relevant business year of that domestic corporation; provided, however, that this does not apply where the provisions of paragraph (3) of that Article apply.
machine translation, not official
**第五項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-66-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 国外支配株主等 第二条第一項第一号の二に規定する非居住者（第九号において「非居住者」という。）又は外国法人で、内国法人との間に、当該非居住者又は外国法人が当該内国法人の発行済株式又は出資（当該内国法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係のあるものをいう。
art-66-5/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-1
foreign controlling shareholder, etc.:A nonresident prescribed in Article 2, paragraph (1), item (i)-2 (referred to in item (ix) as a "nonresident") or a foreign corporation who has a relationship with a domestic corporation whereby the nonresident or foreign corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or the total amount of issued shares of or capital contributions to the domestic corporation (excluding the shares or capital contributions held by the domestic corporation) or any other special relationship specified by Cabinet Order;
Ministry of Justice translation — Japanese Law Translation Database System
**二** 資金供与者等 内国法人に資金を供与する者及び当該資金の供与に関係のある者として政令で定める者をいう。
art-66-5/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-2
fund provider, etc.:A person who provides a domestic corporation with funds, and a person specified by Cabinet Order as being related to such provision of funds;
Ministry of Justice translation — Japanese Law Translation Database System
**三** 負債の利子等 負債の利子（これに準ずるものとして政令で定めるものを含む。以下この号において同じ。）その他政令で定める費用（当該負債の利子その他政令で定める費用で、これらの支払を受ける者の課税対象所得に含まれるものその他政令で定めるものを除く。）をいう。
art-66-5/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-3
interest on liabilities, etc.:Interest on liabilities (including moneys specified by Cabinet Order as being equivalent thereto; hereinafter the same applies in this item) and any other expense specified by Cabinet Order (excluding the interest on liabilities and any other expense specified by Cabinet Order, which are included in the taxable income of the person who is to receive payment thereof, and any other expense specified by Cabinet Order);
Ministry of Justice translation — Japanese Law Translation Database System
**四** 国外支配株主等及び資金供与者等に対する負債 国外支配株主等に対する負債（負債の利子等の支払の基因となるものその他資金の調達に係るものに限る。）及び資金供与者等に対する政令で定める負債（負債の利子等の支払の基因となるものその他資金の調達に係るものに限る。）をいう。
art-66-5/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-4
liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc.:Liabilities owed to a foreign controlling shareholder, etc. (limited to those which can be the cause of payment of interest on liabilities, etc. or which otherwise pertain to the raising of funds) and liabilities owed to a fund provider, etc. that are specified by Cabinet Order (limited to those which can be the cause of payment of interest on liabilities, etc. or which otherwise pertain to the raising of funds);
machine translation, not official
**五** 平均負債残高 負債の額の平均額として政令で定めるところにより計算した金額をいう。
art-66-5/par-5/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-5
average balance of liabilities:The amount calculated pursuant to the method specified by Cabinet Order as the average amount of liabilities;
Ministry of Justice translation — Japanese Law Translation Database System
**六** 国外支配株主等の資本持分 各事業年度の国外支配株主等の内国法人の純資産に対する持分として政令で定めるところにより計算した金額をいう。
art-66-5/par-5/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-6
equity interest held by a foreign controlling shareholder, etc.:The amount calculated pursuant to the method specified by Cabinet Order as the interest in a domestic corporation's net assets held by a foreign controlling shareholder, etc. for each business year;
Ministry of Justice translation — Japanese Law Translation Database System
**七** 自己資本の額 各事業年度の純資産の額として政令で定めるところにより計算した金額をいう。
art-66-5/par-5/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-7 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-7
amount of equity capital:The amount calculated pursuant to the method specified by Cabinet Order as the amount of net assets for each business year;
Ministry of Justice translation — Japanese Law Translation Database System
**八** 特定債券現先取引等 債券現先取引（第四十二条の二第一項に規定する債券現先取引をいう。）及び現金担保付債券貸借取引（現金を担保として債券の借入れ又は貸付けを行う取引をいう。）で、政令で定めるものをいう。
art-66-5/par-5/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-8 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-8
specified bond transaction with a repurchase/resale agreement, etc.:A bond transaction with a repurchase/resale agreement (meaning a bond transaction with a repurchase/resale agreement prescribed in Article 42-2, paragraph (1)) and a cash-secured bond lending transaction (meaning a transaction for borrowing or lending bonds secured by cash), which are specified by Cabinet Order; and
Ministry of Justice translation — Japanese Law Translation Database System
**九** 課税対象所得 第二条第一項第一号の二に規定する居住者にあつては各年分の各種所得（所得税法第二条第一項第二十一号に規定する各種所得をいう。）をいい、内国法人にあつては各事業年度の所得をいい、非居住者又は外国法人にあつては同法第百六十四条第一項第一号イ又は法人税法第百四十一条第一号イに掲げる国内源泉所得のうち政令で定めるものをいう。
art-66-5/par-5/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-9 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-9
income subject to taxation:[For a resident prescribed in Article 2, paragraph (1), item (i)-2] each type of income (meaning each type of income prescribed in Article 2, paragraph (1), item (xxi) of the Income Tax Act) for each year; [for a domestic corporation] income for each business year; [for a nonresident or foreign corporation] domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act or Article 141, item (i), (a) of the Corporation Tax Act, which is specified by Cabinet Order.
machine translation, not official
**第六項** 第二項の規定は、確定申告書等に同項の規定の適用を受ける旨を記載した書面並びに同項の規定により控除する特定債券現先取引等に係る負債に係る平均負債残高及び負債の利子等の額の計算に関する明細書の添付があり、かつ、その計算に関する書類を保存している場合に限り、適用する。
art-66-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-6
The provisions of paragraph (2) apply only where a domestic corporation has filed a tax return, etc. with a document attached thereto stating that it seeks the application of the provisions of the paragraph and a written statement attached thereto concerning the calculation of the average balance of liabilities regarding the liabilities from a specified bond transaction with a repurchase/resale agreement, etc. and the amount of interest on liabilities, etc., both of which are deducted pursuant to the provisions of the paragraph, and preserved the documents on such calculation.
Ministry of Justice translation — Japanese Law Translation Database System
**第七項** 税務署長は、前項の書面若しくは明細書の添付のない確定申告書等の提出があり、又は同項の書類を保存していなかつた場合においても、その添付又は保存がなかつたことについてやむを得ない事情があると認めるときは、当該書面及び明細書並びに書類の提出があつた場合に限り、第二項の規定を適用することができる。
art-66-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-7
Even where a domestic corporation has filed a tax return, etc. without the document or written statement set forth in the preceding paragraph attached thereto or failed to preserve the documents on the calculation set forth in the paragraph, the district director may, when the find any unavoidable reason for the domestic corporation's failure to attach a necessary document or written statement or preserve the necessary documents on the calculation, apply the provisions of paragraph (2), only if the document and written statement as well as the documents on the calculation are submitted.
Ministry of Justice translation — Japanese Law Translation Database System
**第八項** 第三項の規定は、確定申告書等に同項の規定の適用を受ける旨を記載した書面を添付し、かつ、その用いる倍数が妥当なものであることを明らかにする書類その他の資料（次項において「資料等」という。）を保存している場合に限り、適用する。
art-66-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-8
The provisions of paragraph (3) apply only where a domestic corporation has filed a tax return, etc. with a document attached thereto stating that it seeks the application of the paragraph, and preserved documents or any other materials (referred to in the following paragraph as "materials, etc.") that certify that the multiple number that it applies is appropriate.
Ministry of Justice translation — Japanese Law Translation Database System
**第九項** 税務署長は、第三項の規定の適用を受ける旨を記載した書面の添付のない確定申告書等の提出があり、又はその用いる倍数が妥当なものであることを明らかにする資料等を保存していなかつた場合においても、その添付又は保存がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書面及び当該資料等の提出があつた場合に限り、同項の規定を適用することができる。
art-66-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-9
Even where a domestic corporation has filed a tax return, etc. without a document attached thereto stating that it seeks the application of the provisions of paragraph (3) or failed to preserve the materials, etc. that certify that the multiple number that it applies is appropriate, the district director may, when they find any unavoidable reason for the domestic corporation's failure to attach a necessary document or preserve the necessary materials, etc., apply the provisions of the paragraph, only if the document and the materials, etc. are submitted.
Ministry of Justice translation — Japanese Law Translation Database System
**第十項** 第一項に規定する国外支配株主等が二以上ある場合の同項に規定する負債に係る平均負債残高等の計算、同項の規定により損金の額に算入されない金額に係る法人税法の規定の適用その他同項から第五項までの規定の適用に関し必要な事項は、政令で定める。
art-66-5/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-10
The calculation of the average balance of liabilities, etc. regarding liabilities prescribed in paragraph (1) in the case where there is more than one foreign controlling shareholder, etc. prescribed in the paragraph, the application of the provisions of the Corporation Tax Act with respect to the amount excluded from the amount of deductible expenses pursuant to the provisions of the paragraph, and other necessary matters concerning the application of the provisions of the paragraph through paragraph (5) are specified by Cabinet Order.
machine translation, not official
## 第二款 対象純支払利子等に係る課税の特例 — Subsection 2 Special Provisions on Taxation on Covered Net Interest Payments, etc.
heading: machine translation, not official
ch-3/sec-7-3/subsec-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7-3/subsec-2 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-7-3/subsec-2
### 第六十六条の五の二
art-66-5-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2
**第一項** 法人の平成二十五年四月一日以後に開始する各事業年度において、当該法人の当該事業年度の対象支払利子等の額の合計額（以下この項、次項第六号及び第三項第一号において「対象支払利子等合計額」という。）から当該事業年度の控除対象受取利子等合計額を控除した残額（以下この項及び第三項において「対象純支払利子等の額」という。）が当該法人の当該事業年度の調整所得金額（当該対象純支払利子等の額と比較するための基準とすべき所得の金額として政令で定める金額をいう。）の百分の二十に相当する金額を超える場合には、当該法人の当該事業年度の対象支払利子等合計額のうちその超える部分の金額に相当する金額は、当該法人の当該事業年度の所得の金額の計算上、損金の額に算入しない。
art-66-5-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-1
Where, in each business year of a corporation beginning on or after April 1, 2013, the remaining amount obtained by deducting the deductible total of interest received, etc. for that business year from the total of the amount of covered interest payments, etc. of the corporation for that business year (referred to as the "total amount of covered interest payments, etc." in this paragraph, item (vi) of the following paragraph and paragraph (3), item (i)) (referred to as the "amount of covered net interest payments, etc." in this paragraph and paragraph (3)) exceeds the amount equivalent to 20 percent of the adjusted income amount of the corporation for that business year (meaning the amount specified by Cabinet Order as the amount of income that is to serve as the standard for comparison with that amount of covered net interest payments, etc.), the amount equivalent to the amount of that excess out of the total amount of covered interest payments, etc. of the corporation for that business year is not included in deductible expenses in calculating the amount of income of the corporation for that business year.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-66-5-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 対象支払利子等の額 支払利子等の額のうち対象外支払利子等の額以外の金額をいう。
art-66-5-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-1
amount of covered interest payments, etc.: the amount of interest paid, etc. other than the amount of excluded interest payments, etc.;
machine translation, not official
**二** 支払利子等 法人が支払う負債の利子（これに準ずるものとして政令で定めるものを含む。）その他政令で定める費用又は損失をいう。
art-66-5-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-2
interest paid, etc.: interest on liabilities paid by a corporation (including anything specified by Cabinet Order as being equivalent thereto) and any other expense or loss specified by Cabinet Order;
machine translation, not official
**三** 対象外支払利子等の額 次に掲げる支払利子等（法人に係る関連者が非関連者を通じて当該法人に資金を供与したと認められる場合として政令で定める場合における当該非関連者に対する支払利子等その他政令で定める支払利子等を除く。）の区分に応じそれぞれ次に定める金額をいう。
art-66-5-2/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-3
amount of excluded interest payments, etc.: the amount specified in the following for each category of interest paid, etc. listed therein (excluding interest paid, etc. to a non-affiliate in the case specified by Cabinet Order as a case where a related party of a corporation is found to have provided funds to that corporation through that non-affiliate, and other interest paid, etc. specified by Cabinet Order):
machine translation, not official
**イ** 支払利子等を受ける者の課税対象所得（当該者が個人又は法人のいずれに該当するかに応じ、それぞれ当該者の所得税又は法人税の課税標準となるべき所得として政令で定めるものをいう。イ及びホ（１）において同じ。）に含まれる支払利子等（ニ及びホに掲げる支払利子等を除く。イにおいて同じ。） 当該課税対象所得に含まれる支払利子等の額
art-66-5-2/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-3/sub-1
interest paid, etc. that is included in the income subject to taxation of the person receiving the interest paid, etc. (meaning the income specified by Cabinet Order as the income that is to be the tax base of income tax or corporation tax of that person, according to whether that person is an individual or a corporation; the same applies in (a) and (e), 1.) (excluding interest paid, etc. listed in (d) and (e); the same applies in (a)): the amount of interest paid, etc. included in that income subject to taxation;
machine translation, not official
**ロ** 公共法人のうち政令で定めるものに対する支払利子等（ニ及びホに掲げる支払利子等を除く。ロにおいて同じ。） 当該政令で定める公共法人に対する支払利子等の額
art-66-5-2/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-3/sub-2
interest paid, etc. to public corporations specified by Cabinet Order (excluding interest paid, etc. listed in (d) and (e); the same applies in (b)): the amount of interest paid, etc. to the public corporations specified by that Cabinet Order;
machine translation, not official
**ハ** 特定債券現先取引等（前条第五項第八号に規定する特定債券現先取引等をいう。）に係るものとして政令で定める支払利子等（ロ及びホに掲げる支払利子等を除く。ハにおいて同じ。） 当該政令で定める支払利子等の額のうち政令で定める金額
art-66-5-2/par-2/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-3/sub-3
interest paid, etc. specified by Cabinet Order as pertaining to specified bond transactions with a repurchase/resale agreement, etc. (meaning the specified bond transactions with a repurchase/resale agreement, etc. prescribed in paragraph (5), item (viii) of the preceding Article) (excluding interest paid, etc. listed in (b) and (e); the same applies in (c)): the amount specified by Cabinet Order out of the amount of the interest paid, etc. specified by that Cabinet Order;
machine translation, not official
**ニ** 保険業法第二条第三項に規定する生命保険会社の締結した保険契約及び同条第四項に規定する損害保険会社の締結した保険契約に係る支払利子等のうち政令で定めるもの 当該支払利子等の額のうち政令で定める金額
art-66-5-2/par-2/item-3/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-2/item-3/sub-4 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-3/sub-4
interest paid, etc. pertaining to insurance policies concluded by a life insurance company prescribed in Article 2, paragraph (3) of the Insurance Business Act and insurance policies concluded by a casualty insurance company prescribed in paragraph (4) of that Article, which is specified by Cabinet Order: the amount specified by Cabinet Order out of the amount of that interest paid, etc.;
machine translation, not official
**ホ** 法人が発行した債券（その取得をした者が実質的に多数でないものとして政令で定めるものを除く。）に係る支払利子等で非関連者に対するもの（（１）において「特定債券利子等」という。） 債券の銘柄ごとに次に掲げるいずれかの金額
art-66-5-2/par-2/item-3/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-2/item-3/sub-5 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-3/sub-5
interest paid, etc. on bonds issued by a corporation (excluding bonds specified by Cabinet Order as bonds whose acquirers are not substantially numerous) that is paid to a non-affiliate (referred to as "specified bond interest, etc." in 1.): either of the following amounts for each issue of bonds:
machine translation, not official
**（１）** その支払若しくは交付の際、その特定債券利子等について所得税法その他所得税に関する法令の規定により所得税の徴収が行われ、又は特定債券利子等を受ける者の課税対象所得に含まれる特定債券利子等の額とロに規定する政令で定める公共法人に対する特定債券利子等（その支払又は交付の際、所得税法その他所得税に関する法令の規定により所得税の徴収が行われるものを除く。）の額との合計額
art-66-5-2/par-2/item-3/sub-5/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-2/item-3/sub-5/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-3/sub-5/sub2-1
the total of the amount of specified bond interest, etc. for which income tax is collected under the provisions of the Income Tax Act or other laws and regulations concerning income tax upon its payment or delivery, or which is included in the income subject to taxation of the person receiving the specified bond interest, etc., and the amount of specified bond interest, etc. paid to the public corporations specified by Cabinet Order prescribed in (b) (excluding specified bond interest, etc. for which income tax is collected under the provisions of the Income Tax Act or other laws and regulations concerning income tax upon its payment or delivery); or
machine translation, not official
**（２）** （１）に掲げる金額に相当する金額として政令で定めるところにより計算した金額
art-66-5-2/par-2/item-3/sub-5/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-2/item-3/sub-5/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-3/sub-5/sub2-2
the amount calculated pursuant to the provisions of Cabinet Order as the amount equivalent to the amount listed in 1.;
machine translation, not official
**四** 関連者 法人との間にいずれか一方の法人が他方の法人の発行済株式若しくは出資（自己が有する自己の株式又は出資を除く。以下この号及び次項第二号において「発行済株式等」という。）の総数若しくは総額の百分の五十以上の数若しくは金額の株式若しくは出資を直接若しくは間接に保有する関係その他の政令で定める特殊の関係又は個人が法人の発行済株式等の総数若しくは総額の百分の五十以上の数若しくは金額の株式若しくは出資を直接若しくは間接に保有する関係その他の政令で定める特殊の関係のあるものをいう。
art-66-5-2/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-4
related party: a person that has a relationship with a corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or the total amount of the issued shares of or capital contributions to the other corporation (excluding its own shares or capital contributions held by itself; referred to as "issued shares, etc." in this item and item (ii) of the following paragraph) or any other special relationship specified by Cabinet Order, or a relationship whereby an individual holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or the total amount of the issued shares, etc. of the corporation or any other special relationship specified by Cabinet Order;
machine translation, not official
**五** 非関連者 法人に係る関連者以外の者をいう。
art-66-5-2/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-5
non-affiliate: a person other than a related party of a corporation;
machine translation, not official
**六** 控除対象受取利子等合計額 当該事業年度の受取利子等の額の合計額を当該事業年度の対象支払利子等合計額の当該事業年度の支払利子等の額の合計額に対する割合で按分した金額として政令で定める金額をいう。
art-66-5-2/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-6
deductible total of interest received, etc.: the amount specified by Cabinet Order as the amount obtained by apportioning the total amount of interest received, etc. for the relevant business year by the ratio of the total amount of covered interest payments, etc. for that business year to the total amount of interest paid, etc. for that business year;
machine translation, not official
**七** 受取利子等 法人が支払を受ける利子（これに準ずるものとして政令で定めるものを含む。）をいう。
art-66-5-2/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-7
interest received, etc.: interest received by a corporation (including anything specified by Cabinet Order as being equivalent thereto).
machine translation, not official
**第三項** 第一項の規定は、次のいずれかに該当する場合には、適用しない。
art-66-5-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3
The provisions of paragraph (1) do not apply in any of the following cases:
machine translation, not official
**一** 法人の当該事業年度の対象純支払利子等の額（当該法人が通算法人である場合には、当該通算法人及び当該通算法人の当該事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。）終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人の当該事業年度及び当該終了の日に終了する事業年度に係る対象純支払利子等の額の合計額から対象純受取利子等の額（控除対象受取利子等合計額から対象支払利子等合計額を控除した残額をいう。次号イにおいて同じ。）の合計額を控除した残額）が二千万円以下であるとき。
art-66-5-2/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3/item-1
where the amount of covered net interest payments, etc. of the corporation for the relevant business year (where the corporation is a group tax sharing corporation, the remaining amount obtained by deducting the total of the amount of covered net interest receipts, etc. (meaning the remaining amount obtained by deducting the total amount of covered interest payments, etc. from the deductible total of interest received, etc.; the same applies in (a) of the following item) from the total of the amount of covered net interest payments, etc. for the relevant business year of that group tax sharing corporation and of the other group tax sharing corporations that have a group tax sharing full controlling interest with that group tax sharing corporation as of the last day of the relevant business year of that group tax sharing corporation (limited to a business year ending on the last day of the business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation), for the relevant business year and for the business years ending on that last day) is 20 million yen or less;
machine translation, not official
**二** 内国法人及び当該内国法人との間に特定資本関係（一の内国法人が他の内国法人の発行済株式等の総数若しくは総額の百分の五十を超える数若しくは金額の株式若しくは出資を直接若しくは間接に保有する関係として政令で定める関係（以下この号において「当事者間の特定資本関係」という。）又は一の内国法人との間に当事者間の特定資本関係がある内国法人相互の関係をいう。）のある他の内国法人（その事業年度開始の日及び終了の日がそれぞれ当該開始の日を含む当該内国法人の事業年度開始の日及び終了の日であるものに限る。）の当該事業年度に係るイに掲げる金額が当該内国法人及び当該他の内国法人の当該事業年度に係るロに掲げる金額の百分の二十に相当する金額を超えないとき。
art-66-5-2/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3/item-2
where the amount listed in (a) for the relevant business year of a domestic corporation and the other domestic corporations that have a specified capital relationship with that domestic corporation (meaning a relationship specified by Cabinet Order as a relationship whereby one domestic corporation holds, directly or indirectly, shares or capital contributions that account for more than 50 percent of the total number or the total amount of the issued shares, etc. of another domestic corporation (referred to as a "specified capital relationship between the parties" in this item), or a relationship between domestic corporations each of which has a specified capital relationship between the parties with one domestic corporation) (limited to those whose first day and last day of the business year are respectively the first day and last day of the business year of that domestic corporation that includes that first day) does not exceed the amount equivalent to 20 percent of the amount listed in (b) for the relevant business year of that domestic corporation and those other domestic corporations:
machine translation, not official
**イ** 対象純支払利子等の額の合計額から対象純受取利子等の額の合計額を控除した残額
art-66-5-2/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3/item-2/sub-1
the remaining amount obtained by deducting the total of the amount of covered net interest receipts, etc. from the total of the amount of covered net interest payments, etc.;
machine translation, not official
**ロ** イに掲げる金額と比較するための基準とすべき所得の金額として政令で定める金額
art-66-5-2/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3/item-2/sub-2
the amount specified by Cabinet Order as the amount of income that is to serve as the standard for comparison with the amount listed in (a).
machine translation, not official
**第四項** 前項の規定は、確定申告書等に同項の規定の適用がある旨を記載した書面及びその計算に関する明細書の添付があり、かつ、その計算に関する書類を保存している場合に限り、適用する。
art-66-5-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-4
The provisions of the preceding paragraph apply only where the final return, etc. has attached thereto a document stating that the provisions of that paragraph apply and a written statement concerning the calculation thereof, and the documents on that calculation have been preserved.
machine translation, not official
**第五項** 税務署長は、前項の書面若しくは明細書の添付のない確定申告書等の提出があり、又は同項の書類を保存していなかつた場合においても、その添付又は保存がなかつたことについてやむを得ない事情があると認めるときは、当該書面及び明細書並びに書類の提出があつた場合に限り、第三項の規定を適用することができる。
art-66-5-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-5
Even where a corporation has filed a final return, etc. without the document or written statement set forth in the preceding paragraph attached thereto or failed to preserve the documents on the calculation set forth in the paragraph, the district director may, when they find any unavoidable reason for the corporation's failure to attach a necessary document or written statement or preserve the necessary documents on the calculation, apply the provisions of paragraph (3), only if the document and written statement as well as the documents on the calculation are submitted.
machine translation, not official
**第六項** 内国法人の当該事業年度に係る第一項に規定する超える部分の金額が当該内国法人の当該事業年度に係る前条第一項（同条第二項の規定により読み替えて適用する場合を含む。）に規定する超える部分に対応するものとして政令で定めるところにより計算した金額以下となる場合には、第一項の規定は、適用しない。
art-66-5-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-6
Where the amount of the excess prescribed in paragraph (1) for the relevant business year of a domestic corporation is the amount calculated pursuant to the method specified by Cabinet Order as corresponding to the excess prescribed in paragraph (1) of the preceding Article (including as applied with the terms replaced pursuant to the provisions of paragraph (2) of that Article) for the relevant business year of that domestic corporation or less, the provisions of paragraph (1) do not apply.
machine translation, not official
**第七項** 内国法人の当該事業年度の第一項に規定する超える部分の金額のうちに当該内国法人に係る第六十六条の六第二項第一号に規定する外国関係会社又は第六十六条の九の二第一項に規定する外国関係法人に係るものとして政令で定める金額（以下この項において「調整対象金額」という。）がある場合において、当該内国法人の当該事業年度に当該外国関係会社に係る第六十六条の六第一項に規定する課税対象金額、同条第八項に規定する部分課税対象金額若しくは同条第十項に規定する金融子会社等部分課税対象金額（当該課税対象金額に係る同条第一項に規定する適用対象金額、当該部分課税対象金額に係る同条第八項に規定する部分適用対象金額又は当該金融子会社等部分課税対象金額に係る同条第十項に規定する金融子会社等部分適用対象金額の計算上、当該調整対象金額に係る対象支払利子等の額が含まれるものに限る。）があるとき、又は当該外国関係法人に係る第六十六条の九の二第一項に規定する課税対象金額、同条第八項に規定する部分課税対象金額若しくは同条第十項に規定する金融関係法人部分課税対象金額（当該課税対象金額に係る同条第一項に規定する適用対象金額、当該部分課税対象金額に係る同条第八項に規定する部分適用対象金額又は当該金融関係法人部分課税対象金額に係る同条第十項に規定する金融関係法人部分適用対象金額の計算上、当該調整対象金額に係る対象支払利子等の額が含まれるものに限る。）があるときの当該内国法人の当該事業年度における第一項の規定の適用については、同項中「部分の金額」とあるのは、「部分の金額から第七項に規定する調整対象金額のうち政令で定める金額を控除した残額」とする。
art-66-5-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-7
Where the amount of the excess prescribed in paragraph (1) for the relevant business year of a domestic corporation includes an amount specified by Cabinet Order as pertaining to a foreign affiliated company prescribed in Article 66-6, paragraph (2), item (i) or a foreign affiliated corporation prescribed in Article 66-9-2, paragraph (1) of that domestic corporation (referred to as the "amount for adjustment" in this paragraph), if, for the relevant business year of that domestic corporation, there is a taxable amount prescribed in paragraph (1) of Article 66-6, a partially taxable amount prescribed in paragraph (8) of that Article or a partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (10) of that Article pertaining to that foreign affiliated company (limited to one where the amount of covered interest payments, etc. pertaining to that amount for adjustment is included in calculating the amount of applicable income prescribed in paragraph (1) of that Article pertaining to that taxable amount, the partially applicable amount prescribed in paragraph (8) of that Article pertaining to that partially taxable amount, or the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (10) of that Article pertaining to that partially taxable amount for a financial subsidiary, etc.), or if there is a taxable amount prescribed in Article 66-9-2, paragraph (1), a partially taxable amount prescribed in paragraph (8) of that Article or a partially taxable amount for a financial affiliated corporation prescribed in paragraph (10) of that Article pertaining to that foreign affiliated corporation (limited to one where the amount of covered interest payments, etc. pertaining to that amount for adjustment is included in calculating the amount of applicable income prescribed in paragraph (1) of that Article pertaining to that taxable amount, the partially applicable amount prescribed in paragraph (8) of that Article pertaining to that partially taxable amount, or the partially applicable amount for a financial affiliated corporation prescribed in paragraph (10) of that Article pertaining to that partially taxable amount for a financial affiliated corporation), with regard to the application of the provisions of paragraph (1) to that domestic corporation for that business year, the phrase "amount of that excess" in that paragraph is deemed to be replaced with "remaining amount obtained by deducting, from the amount of that excess, the amount specified by Cabinet Order out of the amount for adjustment prescribed in paragraph (7)".
machine translation, not official
**第八項** 外国法人に係る第一項、第二項及び第三項（第一号に係る部分に限る。）の規定の適用については、次に定めるところによる。
art-66-5-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-8
With regard to the application of the provisions of paragraph (1), paragraph (2) and paragraph (3) (limited to the part pertaining to item (i)) to a foreign corporation, the following provisions apply:
machine translation, not official
**一** 当該外国法人の恒久的施設を通じて行う事業に係る第一項の対象支払利子等の額は、イに掲げる金額を含み、ロに掲げる金額を除くものとする。
art-66-5-2/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-8/item-1
the amount of covered interest payments, etc. referred to in paragraph (1) pertaining to the business conducted by that foreign corporation through its permanent establishment is to include the amount listed in (a) and exclude the amount listed in (b):
machine translation, not official
**イ** 法人税法第百三十八条第一項第一号に規定する内部取引において当該外国法人の当該恒久的施設から当該外国法人の同号に規定する本店等に対する支払利子等に該当することとなる金額
art-66-5-2/par-8/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-8/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-8/item-1/sub-1
the amount that is to fall under interest paid, etc. from that permanent establishment of that foreign corporation to the head office, etc. of that foreign corporation prescribed in Article 138, paragraph (1), item (i) of the Corporation Tax Act in an internal dealing prescribed in that item;
machine translation, not official
**ロ** 法人税法第百四十二条の五第一項の規定により当該外国法人の当該事業年度の同法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額の計算上損金の額に算入されるもののうち、当該外国法人の対象支払利子等の額に相当するものとして政令で定める金額
art-66-5-2/par-8/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-8/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-8/item-1/sub-2
out of the amounts included in deductible expenses, pursuant to the provisions of Article 142-5, paragraph (1) of the Corporation Tax Act, in calculating the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of that Act of that foreign corporation for the relevant business year, the amount specified by Cabinet Order as being equivalent to the amount of covered interest payments, etc. of that foreign corporation;
machine translation, not official
**二** 第二項第三号ニ中「第二条第三項」とあるのは「第二条第八項」と、「生命保険会社」とあるのは「外国生命保険会社等」と、「同条第四項」とあるのは「同条第九項」と、「損害保険会社」とあるのは「外国損害保険会社等」とする。
art-66-5-2/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-8/item-2
the phrase "Article 2, paragraph (3)" in paragraph (2), item (iii), (d) is deemed to be replaced with "Article 2, paragraph (8)", the phrase "life insurance company" with "foreign life insurance company, etc.", the phrase "paragraph (4) of that Article" with "paragraph (9) of that Article", and the phrase "casualty insurance company" with "foreign casualty insurance company, etc.".
machine translation, not official
**第九項** 外国法人の当該事業年度に係る当該外国法人の恒久的施設を通じて行う事業に係る第一項に規定する超える部分の金額が当該外国法人の当該事業年度に係る法人税法第百四十二条の四第一項に規定する満たない金額に対応する部分の金額として政令で定めるところにより計算した金額以下となる場合には、同法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額の計算については、第一項の規定は、適用しない。
art-66-5-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-9
Where the amount of the excess prescribed in paragraph (1) pertaining to the business conducted through the permanent establishment of a foreign corporation for the relevant business year of that foreign corporation is the amount calculated pursuant to the method specified by Cabinet Order as the amount of the portion corresponding to the shortfall prescribed in Article 142-4, paragraph (1) of the Corporation Tax Act for the relevant business year of that foreign corporation or less, the provisions of paragraph (1) do not apply with regard to the calculation of the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of that Act.
machine translation, not official
**第十項** 外国法人の当該事業年度に係る当該外国法人の恒久的施設を通じて行う事業に係る第一項に規定する超える部分の金額が当該外国法人の当該事業年度に係る法人税法第百四十二条の四第一項に規定する満たない金額に対応する部分の金額として政令で定めるところにより計算した金額を超える場合（第三項（第一号に係る部分に限る。）の規定の適用がある場合を除く。）には、同法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額の計算については、同法第百四十二条の四第一項の規定は、適用しない。
art-66-5-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-10
Where the amount of the excess prescribed in paragraph (1) pertaining to the business conducted through the permanent establishment of a foreign corporation for the relevant business year of that foreign corporation exceeds the amount calculated pursuant to the method specified by Cabinet Order as the amount of the portion corresponding to the shortfall prescribed in Article 142-4, paragraph (1) of the Corporation Tax Act for the relevant business year of that foreign corporation (excluding the case where the provisions of paragraph (3) (limited to the part pertaining to item (i)) apply), the provisions of Article 142-4, paragraph (1) of that Act do not apply with regard to the calculation of the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of that Act.
machine translation, not official
**第十一項** 第一項の規定により損金の額に算入されない金額に係る法人税法の規定の適用その他同項から第三項まで及び第六項から前項までの規定の適用に関し必要な事項は、政令で定める。
art-66-5-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-11
The application of the provisions of the Corporation Tax Act with respect to the amount not included in deductible expenses pursuant to the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) and paragraph (6) through the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第六十六条の五の三
art-66-5-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3
**第一項** 法人の各事業年度開始の日前七年以内に開始した事業年度において前条第一項（同条第七項の規定により読み替えて適用する場合を含む。）の規定により損金の額に算入されなかつた金額（この項及び次項の規定により当該各事業年度前の事業年度の所得の金額の計算上損金の額に算入されたものを除く。以下この条において「超過利子額」という。）がある場合には、当該超過利子額（次項の規定により当該各事業年度の所得の金額の計算上損金の額に算入されるものを除く。）に相当する金額は、当該法人の当該各事業年度の前条第一項に規定する調整所得金額の百分の二十に相当する金額から同項に規定する対象純支払利子等の額を控除した残額に相当する金額を限度として、当該法人の当該各事業年度の所得の金額の計算上、損金の額に算入する。
art-66-5-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-1
Where there is an amount that was not included in deductible expenses pursuant to the provisions of paragraph (1) of the preceding Article (including as applied with the terms replaced pursuant to the provisions of paragraph (7) of that Article) in a business year that began within seven years before the first day of each business year of a corporation (excluding the amount included in deductible expenses in calculating the amount of income for a business year preceding that business year pursuant to the provisions of this paragraph and the following paragraph; hereinafter referred to as the "excess interest amount" in this Article), the amount equivalent to that excess interest amount (excluding the amount to be included in deductible expenses in calculating the amount of income for that business year pursuant to the provisions of the following paragraph) is included in deductible expenses in calculating the amount of income of the corporation for that business year, up to the amount equivalent to the remaining amount obtained by deducting the amount of covered net interest payments, etc. prescribed in paragraph (1) of the preceding Article from the amount equivalent to 20 percent of the adjusted income amount prescribed in that paragraph of the corporation for that business year.
machine translation, not official
**第二項** 法人の各事業年度開始の日前七年以内に開始した事業年度において生じた超過利子額のうちに当該法人に係る次条第二項第一号に規定する外国関係会社又は第六十六条の九の二第一項に規定する外国関係法人に係るものとして政令で定める金額（以下この項において「調整対象超過利子額」という。）がある場合において、当該法人の当該各事業年度に当該外国関係会社に係る次条第一項に規定する課税対象金額、同条第八項に規定する部分課税対象金額若しくは同条第十項に規定する金融子会社等部分課税対象金額（当該課税対象金額に係る同条第一項に規定する適用対象金額、当該部分課税対象金額に係る同条第八項に規定する部分適用対象金額又は当該金融子会社等部分課税対象金額に係る同条第十項に規定する金融子会社等部分適用対象金額の計算上、当該調整対象超過利子額に係る対象支払利子等の額（前条第二項第一号に規定する対象支払利子等の額をいう。以下この項において同じ。）が含まれるものに限る。）があるとき、又は当該外国関係法人に係る第六十六条の九の二第一項に規定する課税対象金額、同条第八項に規定する部分課税対象金額若しくは同条第十項に規定する金融関係法人部分課税対象金額（当該課税対象金額に係る同条第一項に規定する適用対象金額、当該部分課税対象金額に係る同条第八項に規定する部分適用対象金額又は当該金融関係法人部分課税対象金額に係る同条第十項に規定する金融関係法人部分適用対象金額の計算上、当該調整対象超過利子額に係る対象支払利子等の額が含まれるものに限る。）があるときは、当該調整対象超過利子額に相当する金額は、政令で定めるところにより計算した金額を限度として、当該法人の当該各事業年度の所得の金額の計算上、損金の額に算入する。
art-66-5-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2
Where the excess interest amount arising in a business year that began within seven years before the first day of each business year of a corporation includes an amount specified by Cabinet Order as pertaining to a foreign affiliated company prescribed in paragraph (2), item (i) of the following Article or a foreign affiliated corporation prescribed in Article 66-9-2, paragraph (1) of that corporation (referred to as the "excess interest for adjustment" in this paragraph), if, for that business year of that corporation, there is a taxable amount prescribed in paragraph (1) of the following Article, a partially taxable amount prescribed in paragraph (8) of that Article or a partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (10) of that Article pertaining to that foreign affiliated company (limited to one where the amount of covered interest payments, etc. (meaning the amount of covered interest payments, etc. prescribed in paragraph (2), item (i) of the preceding Article; hereinafter the same applies in this paragraph) pertaining to that excess interest for adjustment is included in calculating the amount of applicable income prescribed in paragraph (1) of that Article pertaining to that taxable amount, the partially applicable amount prescribed in paragraph (8) of that Article pertaining to that partially taxable amount, or the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (10) of that Article pertaining to that partially taxable amount for a financial subsidiary, etc.), or if there is a taxable amount prescribed in Article 66-9-2, paragraph (1), a partially taxable amount prescribed in paragraph (8) of that Article or a partially taxable amount for a financial affiliated corporation prescribed in paragraph (10) of that Article pertaining to that foreign affiliated corporation (limited to one where the amount of covered interest payments, etc. pertaining to that excess interest for adjustment is included in calculating the amount of applicable income prescribed in paragraph (1) of that Article pertaining to that taxable amount, the partially applicable amount prescribed in paragraph (8) of that Article pertaining to that partially taxable amount, or the partially applicable amount for a financial affiliated corporation prescribed in paragraph (10) of that Article pertaining to that partially taxable amount for a financial affiliated corporation), the amount equivalent to that excess interest for adjustment is included in deductible expenses in calculating the amount of income of the corporation for that business year, up to the amount calculated pursuant to the method specified by Cabinet Order.
machine translation, not official
**第三項** 第一項若しくは前項の法人を合併法人とする適格合併が行われた場合又は当該法人との間に法人税法第二条第十二号の七の六に規定する完全支配関係（当該法人による完全支配関係又は同号に規定する相互の関係に限る。）がある他の法人で当該法人が発行済株式若しくは出資の全部若しくは一部を有するもの（内国法人に限る。以下この項において「分配法人」という。）の残余財産が確定した場合において、当該適格合併に係る被合併法人又は当該分配法人（以下この項において「被合併法人等」という。）の当該適格合併の日前七年以内に開始し、又は当該残余財産の確定の日の翌日前七年以内に開始した各事業年度（以下この項において「前七年内事業年度」という。）において生じた超過利子額（当該被合併法人等の当該超過利子額（この項の規定により当該被合併法人等の超過利子額とみなされたものを含む。）に係る事業年度のうち最も古い事業年度以後の各事業年度の確定申告書（同条第三十一号に規定する確定申告書をいう。第五項において同じ。）の提出があることその他の政令で定める要件を満たしている場合における当該超過利子額に限る。以下この項において「引継対象超過利子額」という。）があるときは、当該適格合併に係る合併法人の当該適格合併の日を含む事業年度又は当該法人（内国法人に限る。以下この項において「被分配法人」という。）の当該残余財産の確定の日の翌日を含む事業年度（以下この項において「合併等事業年度」という。）以後の各事業年度における前二項の規定の適用については、当該前七年内事業年度において生じた引継対象超過利子額（当該分配法人に同条第十四号に規定する株主等が二以上ある場合には、当該引継対象超過利子額を当該分配法人の発行済株式又は出資（当該分配法人が有する自己の株式又は出資を除く。）の総数又は総額で除し、これに当該被分配法人の有する当該分配法人の株式又は出資の数又は金額を乗じて計算した金額）は、それぞれ当該引継対象超過利子額の生じた前七年内事業年度開始の日を含む当該合併法人又は被分配法人の各事業年度（当該合併法人又は被分配法人の合併等事業年度開始の日以後に開始した当該被合併法人等の当該前七年内事業年度において生じた引継対象超過利子額にあつては、当該合併等事業年度の前事業年度）において生じた超過利子額とみなす。
art-66-5-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-3
Where a qualified merger in which the corporation referred to in paragraph (1) or the preceding paragraph is the merging corporation has been carried out, or where the residual assets of another corporation that has a full controlling interest prescribed in Article 2, item (xii)-7-6 of the Corporation Tax Act with that corporation (limited to a full controlling interest held by that corporation or a mutual relationship prescribed in that item) and whose issued shares or capital contributions are wholly or partly held by that corporation (limited to a domestic corporation; referred to as the "distributing corporation" in this paragraph) have been determined, if there is an excess interest amount arising in each business year (referred to as the "business year within the preceding seven years" in this paragraph) of the merged corporation pertaining to that qualified merger or that distributing corporation (referred to as the "merged corporation, etc." in this paragraph) that began within seven years before the date of that qualified merger or that began within seven years before the day following the date of determination of those residual assets (limited to the excess interest amount in the case where the requirements specified by Cabinet Order are satisfied, such as the filing of a final return (meaning a final return prescribed in item (xxxi) of that Article; the same applies in paragraph (5)) for each business year on or after the oldest business year among the business years pertaining to that excess interest amount of the merged corporation, etc. (including any amount deemed to be the excess interest amount of the merged corporation, etc. pursuant to the provisions of this paragraph); referred to as the "amount of excess interest eligible for succession" in this paragraph), with regard to the application of the provisions of the preceding two paragraphs in each business year on or after the business year of the merging corporation pertaining to that qualified merger that includes the date of that qualified merger, or the business year of that corporation (limited to a domestic corporation; referred to as the "corporation receiving the distribution" in this paragraph) that includes the day following the date of determination of those residual assets (referred to as the "business year of the merger, etc." in this paragraph), the amount of excess interest eligible for succession arising in that business year within the preceding seven years (where the distributing corporation has two or more shareholders, etc. prescribed in item (xiv) of that Article, the amount calculated by dividing that amount of excess interest eligible for succession by the total number or the total amount of the issued shares or capital contributions of that distributing corporation (excluding its own shares or capital contributions held by that distributing corporation) and multiplying the result by the number or amount of the shares or capital contributions of that distributing corporation held by that corporation receiving the distribution) is deemed to be the excess interest amount arising in each business year of that merging corporation or corporation receiving the distribution that includes the first day of the business year within the preceding seven years in which that amount of excess interest eligible for succession arose (or, for the amount of excess interest eligible for succession arising in a business year within the preceding seven years of that merged corporation, etc. that began on or after the first day of the business year of the merger, etc. of that merging corporation or corporation receiving the distribution, the business year preceding that business year of the merger, etc.).
machine translation, not official
**第四項** 第一項又は第二項の法人の各事業年度が令和十二年四月一日から令和十七年三月三十一日までの間に開始する事業年度である場合における前三項の規定の適用については、第一項及び第二項中「七年以内に開始した事業年度」とあるのは「十年以内に開始した事業年度（当該開始の日前七年以内に開始した事業年度及び令和四年四月一日から令和七年三月三十一日までの間に開始した事業年度に限る。）」と、前項中「七年以内」とあるのは「十年以内」と、「各事業年度（以下」とあるのは「各事業年度（当該適格合併の日前十年以内に開始した各事業年度にあつては当該適格合併の日前七年以内に開始した各事業年度及び令和四年四月一日から令和七年三月三十一日までの間に開始した各事業年度に限り、当該翌日前十年以内に開始した各事業年度にあつては当該翌日前七年以内に開始した各事業年度及び令和四年四月一日から令和七年三月三十一日までの間に開始した各事業年度に限る。以下」と、「前七年内事業年度」とあるのは「前十年内事業年度」とする。
art-66-5-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-4
With regard to the application of the provisions of the preceding three paragraphs in the case where each business year of the corporation referred to in paragraph (1) or paragraph (2) is a business year beginning during the period from April 1, 2030 to March 31, 2035, the phrase "business year that began within seven years" in paragraphs (1) and (2) is deemed to be replaced with "business year that began within ten years (limited to a business year that began within seven years before that first day and a business year that began during the period from April 1, 2022 to March 31, 2025)"; the phrase "within seven years" in the preceding paragraph with "within ten years"; the phrase "each business year (referred to" with "each business year (in the case of each business year that began within ten years before the date of that qualified merger, limited to each business year that began within seven years before the date of that qualified merger and each business year that began during the period from April 1, 2022 to March 31, 2025, and in the case of each business year that began within ten years before that following day, limited to each business year that began within seven years before that following day and each business year that began during the period from April 1, 2022 to March 31, 2025; referred to"; and the phrase "business year within the preceding seven years" with "business year within the preceding ten years".
machine translation, not official
**第五項** 第一項及び第二項の規定は、超過利子額に係る事業年度のうち最も古い事業年度（第三項の規定により当該法人の超過利子額とみなされた金額につき第一項及び第二項の規定を適用する場合にあつては、第三項の合併等事業年度）以後の各事業年度の確定申告書の提出があり、かつ、第一項及び第二項の規定の適用を受けようとする事業年度の確定申告書等、修正申告書又は更正請求書に当該超過利子額、これらの規定により損金の額に算入される金額及びその計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、これらの規定により損金の額に算入される金額の計算の基礎となる超過利子額は、当該書類に記載された超過利子額を限度とする。
art-66-5-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-5
The provisions of paragraphs (1) and (2) apply only where a final return has been filed for each business year on or after the oldest business year among the business years pertaining to the excess interest amount (in the case of applying the provisions of paragraphs (1) and (2) to an amount deemed to be the excess interest amount of the corporation pursuant to the provisions of paragraph (3), the business year of the merger, etc. referred to in paragraph (3)), and a document stating that excess interest amount, the amount to be included in deductible expenses pursuant to those provisions and the details of the calculation thereof is attached to the final return, etc., amended return or written request for reassessment for the business year for which the application of the provisions of paragraphs (1) and (2) is sought. In this case, the excess interest amount that serves as the basis for calculating the amount to be included in deductible expenses pursuant to those provisions is limited to the excess interest amount stated in that document.
machine translation, not official
**第六項** 第三項の合併法人が適格合併により設立された法人である場合における第一項及び第二項の規定の適用その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-66-5-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-6
The application of the provisions of paragraphs (1) and (2) in the case where the merging corporation referred to in paragraph (3) is a corporation established by a qualified merger, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
machine translation, not official
## 第七節の四 内国法人の外国関係会社に係る所得等の課税の特例 — Section 7-4 Special Provisions on Taxation of the Income of a Domestic Corporation's Foreign Affiliated Companies
heading: machine translation, not official
ch-3/sec-7-4 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7-4 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-7-4
## 第一款 内国法人の外国関係会社に係る所得の課税の特例 — Subsection 1 Special Provisions on Taxation of the Income of a Domestic Corporation's Foreign Affiliated Companies
heading: machine translation, not official
ch-3/sec-7-4/subsec-1 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7-4/subsec-1 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-7-4/subsec-1
### 第六十六条の六
art-66-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6 · https://japanlaw.org/l/332AC0000000026/art-66-6
**第一項** 次に掲げる内国法人に係る外国関係会社のうち、特定外国関係会社又は対象外国関係会社に該当するものが、昭和五十三年四月一日以後に開始する各事業年度において適用対象金額を有する場合には、その適用対象金額のうちその内国法人が直接及び間接に有する当該特定外国関係会社又は対象外国関係会社の株式等（株式又は出資をいう。以下この条において同じ。）の数又は金額につきその請求権（剰余金の配当等（法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。以下この項及び次項において同じ。）を請求する権利をいう。以下この条において同じ。）の内容を勘案した数又は金額並びにその内国法人と当該特定外国関係会社又は対象外国関係会社との間の実質支配関係の状況を勘案して政令で定めるところにより計算した金額（次条及び第六十六条の八において「課税対象金額」という。）に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から四月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。
art-66-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1
Where, among the foreign affiliated companies of any of the following domestic corporations, one that falls under the category of specified foreign affiliated company or covered foreign affiliated company has an amount of applicable income in each business year beginning on or after April 1, 1978, the amount equivalent to the amount calculated pursuant to the method specified by Cabinet Order, out of that amount of applicable income, by taking into consideration the number or amount obtained by taking into account the contents of the claim (meaning a claim to demand dividends of surplus, etc. (meaning a dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23, paragraph (1), item (i) of the Corporation Tax Act; hereinafter the same applies in this paragraph and the following paragraph); hereinafter the same applies in this Article) with respect to the number or amount of the shares, etc. (meaning shares or capital contributions; hereinafter the same applies in this Article) of that specified foreign affiliated company or covered foreign affiliated company held directly and indirectly by the domestic corporation, and the state of the relationship of substantive control between the domestic corporation and that specified foreign affiliated company or covered foreign affiliated company (referred to as the "taxable amount" in the following Article and Article 66-8) is deemed to be the amount of the domestic corporation's profit, and included in its gross profits in the calculation of the amount of its income for the business year that includes the day on which four months have elapsed since the day following the last day of the relevant business year:
machine translation, not official
**一** 内国法人の外国関係会社に係る次に掲げる割合のいずれかが百分の十以上である場合における当該内国法人
art-66-6/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1/item-1
a domestic corporation where any of the following ratios of the domestic corporation pertaining to a foreign affiliated company is 10 percent or more:
machine translation, not official
**イ** その有する外国関係会社の株式等の数又は金額（当該外国関係会社と居住者（第二条第一項第一号の二に規定する居住者をいう。以下この項及び次項において同じ。）又は内国法人との間に実質支配関係がある場合には、零）及び他の外国法人を通じて間接に有するものとして政令で定める当該外国関係会社の株式等の数又は金額の合計数又は合計額が当該外国関係会社の発行済株式又は出資（自己が有する自己の株式等を除く。同項、第八項及び第十項において「発行済株式等」という。）の総数又は総額のうちに占める割合
art-66-6/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1/item-1/sub-1
the ratio of the total number or total amount of the number or amount of the shares, etc. of a foreign affiliated company held by the domestic corporation (where there is a relationship of substantive control between that foreign affiliated company and a resident (meaning a resident prescribed in Article 2, paragraph (1), item (i)-2; hereinafter the same applies in this paragraph and the following paragraph) or domestic corporation, zero) and the number or amount of the shares, etc. of that foreign affiliated company specified by Cabinet Order as being held indirectly through another foreign corporation, to the total number or total amount of the issued shares of or capital contributions to that foreign affiliated company (excluding its own shares, etc. held by itself; referred to as "issued shares, etc." in the following paragraph, paragraph (8) and paragraph (10));
machine translation, not official
**ロ** その有する外国関係会社の議決権（剰余金の配当等に関する決議に係るものに限る。ロ及び次項第一号イ（２）において同じ。）の数（当該外国関係会社と居住者又は内国法人との間に実質支配関係がある場合には、零）及び他の外国法人を通じて間接に有するものとして政令で定める当該外国関係会社の議決権の数の合計数が当該外国関係会社の議決権の総数のうちに占める割合
art-66-6/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1/item-1/sub-2
the ratio of the total number of the number of voting rights in a foreign affiliated company held by the domestic corporation (limited to voting rights pertaining to resolutions on dividends of surplus, etc.; the same applies in (b) and in item (i), (a), 2. of the following paragraph) (where there is a relationship of substantive control between that foreign affiliated company and a resident or domestic corporation, zero) and the number of voting rights in that foreign affiliated company specified by Cabinet Order as being held indirectly through another foreign corporation, to the total number of voting rights in that foreign affiliated company; or
machine translation, not official
**ハ** その有する外国関係会社の株式等の請求権に基づき受けることができる剰余金の配当等の額（当該外国関係会社と居住者又は内国法人との間に実質支配関係がある場合には、零）及び他の外国法人を通じて間接に有する当該外国関係会社の株式等の請求権に基づき受けることができる剰余金の配当等の額として政令で定めるものの合計額が当該外国関係会社の株式等の請求権に基づき受けることができる剰余金の配当等の総額のうちに占める割合
art-66-6/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1/item-1/sub-3
the ratio of the sum of the amount of dividends of surplus, etc. receivable based on the claims in the shares, etc. of a foreign affiliated company held by the domestic corporation (where there is a relationship of substantive control between that foreign affiliated company and a resident or domestic corporation, zero) and the amount of dividends of surplus, etc. receivable based on the claims in the shares, etc. of that foreign affiliated company specified by Cabinet Order as being held indirectly via another foreign corporation, to the total amount of dividends of surplus, etc. receivable based on the claims in the shares, etc. of that foreign affiliated company;
machine translation, not official
**二** 外国関係会社との間に実質支配関係がある内国法人
art-66-6/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1/item-2
a domestic corporation that has a relationship of substantive control with a foreign affiliated company;
machine translation, not official
**三** 外国関係会社（内国法人との間に実質支配関係があるものに限る。）の他の外国関係会社に係る第一号イからハまでに掲げる割合のいずれかが百分の十以上である場合における当該内国法人（同号に掲げる内国法人を除く。）
art-66-6/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1/item-3
the relevant domestic corporation (excluding a domestic corporation listed in item (i)) in the case where any of the ratios listed in item (i), (a) through (c) of a foreign affiliated company (limited to one that has a relationship of substantive control with a domestic corporation) pertaining to another foreign affiliated company is 10 percent or more; or
machine translation, not official
**四** 外国関係会社に係る第一号イからハまでに掲げる割合のいずれかが百分の十以上である一の同族株主グループ（外国関係会社の株式等を直接又は間接に有する者及び当該株式等を直接又は間接に有する者との間に実質支配関係がある者（当該株式等を直接又は間接に有する者を除く。）のうち、一の居住者又は内国法人、当該一の居住者又は内国法人との間に実質支配関係がある者及び当該一の居住者又は内国法人と政令で定める特殊の関係のある者（外国法人を除く。）をいう。）に属する内国法人（外国関係会社に係る同号イからハまでに掲げる割合又は他の外国関係会社（内国法人との間に実質支配関係があるものに限る。）の当該外国関係会社に係る同号イからハまでに掲げる割合のいずれかが零を超えるものに限るものとし、同号及び前号に掲げる内国法人を除く。）
art-66-6/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1/item-4
a domestic corporation that belongs to a family shareholder group (meaning, among persons who directly or indirectly hold shares, etc. of a foreign affiliated company and persons who have a relationship of substantive control with a person who directly or indirectly holds those shares, etc. (excluding persons who directly or indirectly hold those shares, etc.), a single resident or domestic corporation, persons who have a relationship of substantive control with that single resident or domestic corporation, and persons who have a special relationship specified by Cabinet Order with that single resident or domestic corporation (excluding foreign corporations)) for which any of the ratios listed in item (i), (a) through (c) pertaining to a foreign affiliated company is 10 percent or more (limited to a domestic corporation for which any of the ratios listed in (a) through (c) of that item pertaining to the foreign affiliated company, or any of the ratios listed in (a) through (c) of that item of another foreign affiliated company (limited to one that has a relationship of substantive control with a domestic corporation) pertaining to that foreign affiliated company, exceeds zero, and excluding domestic corporations listed in that item and the preceding item).
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-66-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 外国関係会社 次に掲げる外国法人をいう。
art-66-6/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-1
foreign affiliated company: any of the following foreign corporations:
machine translation, not official
**イ** 居住者及び内国法人並びに特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある第二条第一項第一号の二に規定する非居住者をいう。）及びロに掲げる外国法人（イにおいて「居住者等株主等」という。）の外国法人に係る次に掲げる割合のいずれかが百分の五十を超える場合における当該外国法人
art-66-6/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-1/sub-1
a foreign corporation in the case where any of the following ratios of residents, domestic corporations, specially-related nonresidents (meaning nonresidents prescribed in Article 2, paragraph (1), item (i)-2 who have a special relationship specified by Cabinet Order with a resident or domestic corporation), and foreign corporations listed in (b) (referred to as "residents and other shareholders, etc." in (a)) pertaining to that foreign corporation exceeds 50 percent:
machine translation, not official
**（１）** 居住者等株主等の外国法人（ロに掲げる外国法人を除く。）に係る直接保有株式等保有割合（居住者等株主等の有する当該外国法人の株式等の数又は金額がその発行済株式等の総数又は総額のうちに占める割合をいう。）及び居住者等株主等の当該外国法人に係る間接保有株式等保有割合（居住者等株主等の他の外国法人を通じて間接に有する当該外国法人の株式等の数又は金額がその発行済株式等の総数又は総額のうちに占める割合として政令で定める割合をいう。）を合計した割合
art-66-6/par-2/item-1/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-1/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-1/sub-1/sub2-1
the ratio obtained by adding together the direct shareholding ratio of residents and other shareholders, etc. pertaining to a foreign corporation (excluding a foreign corporation listed in (b)) (meaning the ratio of the number or amount of the shares, etc. of that foreign corporation held by residents and other shareholders, etc. to the total number or total amount of its issued shares, etc.) and the indirect shareholding ratio of residents and other shareholders, etc. pertaining to that foreign corporation (meaning the ratio specified by Cabinet Order as the ratio of the number or amount of the shares, etc. of that foreign corporation held indirectly by residents and other shareholders, etc. through another foreign corporation to the total number or total amount of its issued shares, etc.);
machine translation, not official
**（２）** 居住者等株主等の外国法人（ロに掲げる外国法人を除く。）に係る直接保有議決権保有割合（居住者等株主等の有する当該外国法人の議決権の数がその総数のうちに占める割合をいう。）及び居住者等株主等の当該外国法人に係る間接保有議決権保有割合（居住者等株主等の他の外国法人を通じて間接に有する当該外国法人の議決権の数がその総数のうちに占める割合として政令で定める割合をいう。）を合計した割合
art-66-6/par-2/item-1/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-1/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-1/sub-1/sub2-2
the ratio obtained by adding together the direct voting rights holding ratio of residents and other shareholders, etc. pertaining to a foreign corporation (excluding a foreign corporation listed in (b)) (meaning the ratio of the number of voting rights in that foreign corporation held by residents and other shareholders, etc. to the total number of those voting rights) and the indirect voting rights holding ratio of residents and other shareholders, etc. pertaining to that foreign corporation (meaning the ratio specified by Cabinet Order as the ratio of the number of voting rights in that foreign corporation held indirectly by residents and other shareholders, etc. through another foreign corporation to the total number of those voting rights); or
machine translation, not official
**（３）** 居住者等株主等の外国法人（ロに掲げる外国法人を除く。）に係る直接保有請求権保有割合（居住者等株主等の有する当該外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合をいう。）及び居住者等株主等の当該外国法人に係る間接保有請求権保有割合（居住者等株主等の他の外国法人を通じて間接に有する当該外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合として政令で定める割合をいう。）を合計した割合
art-66-6/par-2/item-1/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-1/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-1/sub-1/sub2-3
the ratio obtained by adding together the direct claim holding ratio of residents and other shareholders, etc. pertaining to a foreign corporation (excluding a foreign corporation listed in (b)) (meaning the ratio of the amount of dividends of surplus, etc. receivable based on the claims in the shares, etc. of that foreign corporation held by residents and other shareholders, etc. to the total amount thereof) and the indirect claim holding ratio of residents and other shareholders, etc. pertaining to that foreign corporation (meaning the ratio specified by Cabinet Order as the ratio of the amount of dividends of surplus, etc. receivable based on the claims in the shares, etc. of that foreign corporation held indirectly by residents and other shareholders, etc. through another foreign corporation to the total amount thereof);
machine translation, not official
**ロ** 居住者又は内国法人との間に実質支配関係がある外国法人
art-66-6/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-1/sub-2
a foreign corporation that has a relationship of substantive control with a resident or domestic corporation; or
machine translation, not official
**ハ** 第六号中「外国関係会社（特定外国関係会社に該当するものを除く。）」とあるのを「外国法人」として同号及び第七号の規定を適用した場合に同号に規定する外国金融機関に該当することとなる外国法人で、同号に規定する外国金融機関に準ずるものとして政令で定める部分対象外国関係会社との間に、当該部分対象外国関係会社が当該外国法人の経営管理を行つている関係その他の特殊の関係がある外国法人として政令で定める外国法人
art-66-6/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-1/sub-3
a foreign corporation that would fall under the category of foreign financial institution prescribed in item (vii) if the provisions of item (vi) and item (vii) were applied by deeming the phrase "foreign affiliated company (excluding one that falls under the category of specified foreign affiliated company)" in item (vi) to be "foreign corporation", which is specified by Cabinet Order as a foreign corporation that has, with a partially covered foreign affiliated company specified by Cabinet Order as being equivalent to a foreign financial institution prescribed in that item, a relationship in which that partially covered foreign affiliated company performs the business management of that foreign corporation, or any other special relationship;
machine translation, not official
**二** 特定外国関係会社 次に掲げる外国関係会社をいう。
art-66-6/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-2
specified foreign affiliated company: any of the following foreign affiliated companies:
machine translation, not official
**イ** 次のいずれにも該当しない外国関係会社
art-66-6/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-2/sub-1
a foreign affiliated company that falls under none of the following:
machine translation, not official
**（１）** その主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有している外国関係会社（これらを有している外国関係会社と同様の状況にあるものとして政令で定める外国関係会社を含む。）
art-66-6/par-2/item-2/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-2/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-2/sub-1/sub2-1
a foreign affiliated company that has an office, store, factory or any other fixed facility that is found to be necessary for conducting its principal business (including a foreign affiliated company specified by Cabinet Order as being in the same situation as a foreign affiliated company that has these);
machine translation, not official
**（２）** その本店又は主たる事務所の所在する国又は地域（以下この項、第八項及び第十項において「本店所在地国」という。）においてその事業の管理、支配及び運営を自ら行つている外国関係会社（これらを自ら行つている外国関係会社と同様の状況にあるものとして政令で定める外国関係会社を含む。）
art-66-6/par-2/item-2/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-2/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-2/sub-1/sub2-2
a foreign affiliated company that manages, controls and operates its business by itself in the state or territory where its head office or principal office is located (referred to as the "state of the head office" in this paragraph, paragraph (8) and paragraph (10)) (including a foreign affiliated company specified by Cabinet Order as being in the same situation as a foreign affiliated company that does these by itself);
machine translation, not official
**（３）** 外国子会社（当該外国関係会社とその本店所在地国を同じくする外国法人で、当該外国関係会社の有する当該外国法人の株式等の数又は金額のその発行済株式等の総数又は総額のうちに占める割合が百分の二十五以上であることその他の政令で定める要件に該当するものをいう。）の株式等の保有を主たる事業とする外国関係会社で、その収入金額のうちに占める当該株式等に係る剰余金の配当等の額の割合が著しく高いことその他の政令で定める要件に該当するもの
art-66-6/par-2/item-2/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-2/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-2/sub-1/sub2-3
a foreign affiliated company whose principal business is the holding of shares, etc. of a foreign subsidiary (meaning a foreign corporation whose state of the head office is the same as that of that foreign affiliated company and that satisfies the requirements specified by Cabinet Order, such as the ratio of the number or amount of the shares, etc. of that foreign corporation held by that foreign affiliated company to the total number or total amount of its issued shares, etc. being 25 percent or more), and that satisfies the requirements specified by Cabinet Order, such as the ratio of the amount of dividends of surplus, etc. pertaining to those shares, etc. to its revenue being significantly high;
machine translation, not official
**（４）** 特定子会社（前項各号に掲げる内国法人に係る他の外国関係会社で、部分対象外国関係会社に該当するものその他の政令で定めるものをいう。）の株式等の保有を主たる事業とする外国関係会社で、その本店所在地国を同じくする管理支配会社（当該内国法人に係る他の外国関係会社のうち、部分対象外国関係会社に該当するもので、その本店所在地国において、その役員（法人税法第二条第十五号に規定する役員をいう。次号及び第七号並びに第八項において同じ。）又は使用人がその主たる事業を的確に遂行するために通常必要と認められる業務の全てに従事しているものをいう。（４）及び（５）において同じ。）によつてその事業の管理、支配及び運営が行われていること、当該管理支配会社がその本店所在地国で行う事業の遂行上欠くことのできない機能を果たしていること、その収入金額のうちに占める当該株式等に係る剰余金の配当等の額及び当該株式等の譲渡に係る対価の額の割合が著しく高いことその他の政令で定める要件に該当するもの
art-66-6/par-2/item-2/sub-1/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-2/sub-1/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-2/sub-1/sub2-4
a foreign affiliated company whose principal business is the holding of shares, etc. of a specified subsidiary (meaning another foreign affiliated company pertaining to a domestic corporation listed in any of the items of the preceding paragraph that falls under the category of partially covered foreign affiliated company or that is otherwise specified by Cabinet Order), and that satisfies the requirements specified by Cabinet Order, such as its business being managed, controlled and operated by a management and control company with the same state of the head office (meaning, among the other foreign affiliated companies pertaining to that domestic corporation, one that falls under the category of partially covered foreign affiliated company and whose officers (meaning officers prescribed in Article 2, item (xv) of the Corporation Tax Act; the same applies in the following item, item (vii) and paragraph (8)) or employees engage, in its state of the head office, in all of the operations normally found to be necessary for properly carrying out its principal business; the same applies in 4. and 5.), that management and control company performing functions indispensable for carrying out the business it conducts in its state of the head office, and the ratio of the amount of dividends of surplus, etc. pertaining to those shares, etc. and the amount of consideration for the transfer of those shares, etc. to its revenue being significantly high; or
machine translation, not official
**（５）** その本店所在地国にある不動産の保有、その本店所在地国における石油その他の天然資源の探鉱、開発若しくは採取又はその本店所在地国の社会資本の整備に関する事業の遂行上欠くことのできない機能を果たしている外国関係会社で、その本店所在地国を同じくする管理支配会社によつてその事業の管理、支配及び運営が行われていることその他の政令で定める要件に該当するもの
art-66-6/par-2/item-2/sub-1/sub2-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-2/sub-1/sub2-5 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-2/sub-1/sub2-5
a foreign affiliated company that performs functions indispensable for carrying out a business concerning the holding of real property located in its state of the head office, the exploration, development or extraction of petroleum or other natural resources in its state of the head office, or the development of social infrastructure in its state of the head office, and that satisfies the requirements specified by Cabinet Order, such as its business being managed, controlled and operated by a management and control company with the same state of the head office;
machine translation, not official
**ロ** その総資産の額として政令で定める金額（ロにおいて「総資産額」という。）に対する第八項第一号から第七号まで及び第八号から第十号までに掲げる金額に相当する金額の合計額の割合（第六号中「外国関係会社（特定外国関係会社に該当するものを除く。）」とあるのを「外国関係会社」として同号及び第七号の規定を適用した場合に外国金融子会社等に該当することとなる外国関係会社にあつては、総資産額に対する第十項第一号に掲げる金額に相当する金額又は同項第二号から第四号までに掲げる金額に相当する金額の合計額のうちいずれか多い金額の割合）が百分の三十を超える外国関係会社（総資産額に対する有価証券（法人税法第二条第二十一号に規定する有価証券をいう。第八項において同じ。）、貸付金その他政令で定める資産の額の合計額として政令で定める金額の割合が百分の五十を超える外国関係会社に限る。）
art-66-6/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-2/sub-2
a foreign affiliated company for which the ratio of the total of the amounts equivalent to the amounts listed in paragraph (8), items (i) through (vii) and items (viii) through (x) to the amount specified by Cabinet Order as the amount of its total assets (referred to as the "amount of total assets" in (b)) (in the case of a foreign affiliated company that would fall under the category of foreign financial subsidiary, etc. if the provisions of item (vi) and item (vii) were applied by deeming the phrase "foreign affiliated company (excluding one that falls under the category of specified foreign affiliated company)" in item (vi) to be "foreign affiliated company", the ratio to the amount of total assets of the amount equivalent to the amount listed in paragraph (10), item (i) or the total of the amounts equivalent to the amounts listed in items (ii) through (iv) of that paragraph, whichever is greater) exceeds 30 percent (limited to a foreign affiliated company for which the ratio to the amount of total assets of the amount specified by Cabinet Order as the total amount of Securities (meaning Securities prescribed in Article 2, item (xxi) of the Corporation Tax Act; the same applies in paragraph (8)), loans and other assets specified by Cabinet Order exceeds 50 percent);
machine translation, not official
**ハ** 次に掲げる要件のいずれにも該当する外国関係会社
art-66-6/par-2/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-2/sub-3
a foreign affiliated company that satisfies both of the following requirements:
machine translation, not official
**（１）** 各事業年度の非関連者等収入保険料（関連者（当該外国関係会社に係る第四十条の四第一項各号に掲げる居住者、前項各号に掲げる内国法人その他これらの者に準ずる者として政令で定めるものをいう。（２）において同じ。）以外の者から収入するものとして政令で定める収入保険料をいう。（２）において同じ。）の合計額の収入保険料の合計額に対する割合として政令で定めるところにより計算した割合が百分の十未満であること。
art-66-6/par-2/item-2/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-2/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-2/sub-3/sub2-1
the ratio calculated pursuant to the provisions of Cabinet Order as the ratio of the total amount of premium income from non-affiliates, etc. for each business year (meaning premium income specified by Cabinet Order as that received from persons other than related parties (meaning a resident listed in any of the items of Article 40-4, paragraph (1) pertaining to that foreign affiliated company, a domestic corporation listed in any of the items of the preceding paragraph, and any other person specified by Cabinet Order as being equivalent to those persons; the same applies in 2.); the same applies in 2.) to the total amount of premium income is less than 10 percent;
machine translation, not official
**（２）** 各事業年度の非関連者等支払再保険料合計額（関連者以外の者に支払う再保険料の合計額を関連者等収入保険料（非関連者等収入保険料以外の収入保険料をいう。（２）において同じ。）の合計額の収入保険料の合計額に対する割合で按分した金額として政令で定める金額をいう。）の関連者等収入保険料の合計額に対する割合として政令で定めるところにより計算した割合が百分の五十未満であること。
art-66-6/par-2/item-2/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-2/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-2/sub-3/sub2-2
the ratio calculated pursuant to the provisions of Cabinet Order as the ratio of the total amount of reinsurance premiums paid to non-affiliates, etc. for each business year (meaning the amount specified by Cabinet Order as the amount obtained by apportioning the total amount of reinsurance premiums paid to persons other than related parties by the ratio of the total amount of premium income from related parties, etc. (meaning premium income other than premium income from non-affiliates, etc.; the same applies in 2.) to the total amount of premium income) to the total amount of premium income from related parties, etc. is less than 50 percent; or
machine translation, not official
**ニ** 租税に関する情報の交換に関する国際的な取組への協力が著しく不十分な国又は地域として財務大臣が指定する国又は地域に本店又は主たる事務所を有する外国関係会社
art-66-6/par-2/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-2/sub-4
a foreign affiliated company that has its head office or principal office in a state or territory designated by the Minister of Finance as a state or territory whose cooperation with international efforts concerning the exchange of information on taxation is significantly insufficient;
machine translation, not official
**三** 対象外国関係会社 次に掲げる要件のいずれかに該当しない外国関係会社（特定外国関係会社に該当するものを除く。）をいう。
art-66-6/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-3
covered foreign affiliated company: a foreign affiliated company (excluding one that falls under the category of specified foreign affiliated company) that fails to satisfy one or more of the following requirements:
machine translation, not official
**イ** 株式等若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするもの（次に掲げるものを除く。）でないこと。
art-66-6/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-3/sub-1
it is not a company whose principal business is the holding of shares, etc. or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or anything equivalent thereto (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights), or the lending of vessels or aircraft (excluding the following):
machine translation, not official
**（１）** 株式等の保有を主たる事業とする外国関係会社のうち当該外国関係会社が他の法人の事業活動の総合的な管理及び調整を通じてその収益性の向上に資する業務として政令で定めるもの（ロにおいて「統括業務」という。）を行う場合における当該他の法人として政令で定めるものの株式等の保有を行うものとして政令で定めるもの
art-66-6/par-2/item-3/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-3/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-3/sub-1/sub2-1
among foreign affiliated companies whose principal business is the holding of shares, etc., one specified by Cabinet Order as holding the shares, etc. of the other corporations specified by Cabinet Order in the case where that foreign affiliated company conducts operations specified by Cabinet Order as operations that contribute to improving the profitability of other corporations through the comprehensive management and coordination of their business activities (referred to as "supervisory business" in (b));
machine translation, not official
**（２）** 株式等の保有を主たる事業とする外国関係会社のうち第七号中「部分対象外国関係会社」とあるのを「外国関係会社」として同号の規定を適用した場合に外国金融子会社等に該当することとなるもの（同号に規定する外国金融機関に該当することとなるもの及び（１）に掲げるものを除く。）
art-66-6/par-2/item-3/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-3/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-3/sub-1/sub2-2
among foreign affiliated companies whose principal business is the holding of shares, etc., one that would fall under the category of foreign financial subsidiary, etc. if the provisions of item (vii) were applied by deeming the phrase "partially covered foreign affiliated company" in that item to be "foreign affiliated company" (excluding one that would fall under the category of foreign financial institution prescribed in that item and one listed in 1.); or
machine translation, not official
**（３）** 航空機の貸付けを主たる事業とする外国関係会社のうちその役員又は使用人がその本店所在地国において航空機の貸付けを的確に遂行するために通常必要と認められる業務の全てに従事していることその他の政令で定める要件を満たすもの
art-66-6/par-2/item-3/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-3/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-3/sub-1/sub2-3
among foreign affiliated companies whose principal business is the lending of aircraft, one that satisfies the requirements specified by Cabinet Order, such as its officers or employees engaging, in its state of the head office, in all of the operations normally found to be necessary for properly carrying out the lending of aircraft;
machine translation, not official
**ロ** その本店所在地国においてその主たる事業（イ（１）に掲げる外国関係会社にあつては統括業務とし、イ（２）に掲げる外国関係会社にあつては政令で定める経営管理とする。ハにおいて同じ。）を行うに必要と認められる事務所、店舗、工場その他の固定施設を有していること（これらを有していることと同様の状況にあるものとして政令で定める状況にあることを含む。）並びにその本店所在地国においてその事業の管理、支配及び運営を自ら行つていること（これらを自ら行つていることと同様の状況にあるものとして政令で定める状況にあることを含む。）のいずれにも該当すること。
art-66-6/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-3/sub-2
it satisfies both of the following: it has, in its state of the head office, an office, store, factory or any other fixed facility that is found to be necessary for conducting its principal business (in the case of a foreign affiliated company listed in (a), 1., supervisory business, and in the case of a foreign affiliated company listed in (a), 2., the business management specified by Cabinet Order; the same applies in (c)) (including being in a situation specified by Cabinet Order as the same situation as having these); and it manages, controls and operates its business by itself in its state of the head office (including being in a situation specified by Cabinet Order as the same situation as doing these by itself);
machine translation, not official
**ハ** 各事業年度においてその行う主たる事業が次に掲げる事業のいずれに該当するかに応じそれぞれ次に定める場合に該当すること。
art-66-6/par-2/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-3/sub-3
it falls under the case specified in the following according to which of the following businesses the principal business it conducts in each business year falls under:
machine translation, not official
**（１）** 卸売業、銀行業、信託業、金融商品取引業、保険業、水運業、航空運送業又は物品賃貸業（航空機の貸付けを主たる事業とするものに限る。） その事業を主として当該外国関係会社に係る第四十条の四第一項各号に掲げる居住者、前項各号に掲げる内国法人その他これらの者に準ずる者として政令で定めるもの以外の者との間で行つている場合として政令で定める場合
art-66-6/par-2/item-3/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-3/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-3/sub-3/sub2-1
wholesale business, banking business, trust business, financial instruments business, insurance business, water transportation business, air transportation business or goods leasing business (limited to one whose principal business is the lending of aircraft):The case specified by Cabinet Order in which the foreign affiliated company conducts business mainly with a person other than [1] a resident listed in each item of Article 40-4, paragraph (1) who is the resident to which the foreign affiliated company pertains, [2] a domestic corporation listed in each item of the preceding paragraph or [3] any other person specified by Cabinet Order as being equivalent to the persons mentioned in [1] and [2]; or
machine translation, not official
**（２）** （１）に掲げる事業以外の事業 その事業を主としてその本店所在地国（当該本店所在地国に係る水域で政令で定めるものを含む。）において行つている場合として政令で定める場合
art-66-6/par-2/item-3/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-3/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-3/sub-3/sub2-2
business other than those listed in 1.:The case specified by Cabinet Order in which the foreign affiliated company conducts the business mainly in its state of the head office (including the water areas belonging to that state of the head office which are specified by Cabinet Order);
machine translation, not official
**四** 適用対象金額 特定外国関係会社又は対象外国関係会社の各事業年度の決算に基づく所得の金額につき法人税法及びこの法律による各事業年度の所得の金額の計算に準ずるものとして政令で定める基準により計算した金額（以下この号において「基準所得金額」という。）を基礎として、政令で定めるところにより、当該各事業年度開始の日前七年以内に開始した各事業年度において生じた欠損の金額及び当該基準所得金額に係る税額に関する調整を加えた金額をいう。
art-66-6/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-4
amount of applicable income: An amount adjusted, with respect to the amount of income of a specified foreign affiliated company or covered foreign affiliated company in its settlement of accounts for each business year, pursuant to the method specified by Cabinet Order, based on the amount calculated in accordance with the standards specified by Cabinet Order in a manner equivalent to the manner for calculating the amount of income for each business year pursuant to the Corporation Tax Act and this Act (referred to as the "base income amount" in this item), in terms of the amount of loss incurred in each of the business years that commenced within seven years before the first day of the relevant business year and the tax amount pertaining to that base income amount;
machine translation, not official
**五** 実質支配関係 居住者又は内国法人が外国法人の残余財産のおおむね全部を請求する権利を有している場合における当該居住者又は内国法人と当該外国法人との間の関係その他の政令で定める関係をいう。
art-66-6/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-5
relationship of substantive control: the relationship between a resident or domestic corporation and a foreign corporation in the case where that resident or domestic corporation has the right to claim substantially all of the residual assets of that foreign corporation, or any other relationship specified by Cabinet Order;
machine translation, not official
**六** 部分対象外国関係会社 第三号イからハまでに掲げる要件の全てに該当する外国関係会社（特定外国関係会社に該当するものを除く。）をいう。
art-66-6/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-6
partially covered foreign affiliated company: a foreign affiliated company (excluding one that falls under the category of specified foreign affiliated company) that satisfies all of the requirements listed in item (iii), (a) through (c);
machine translation, not official
**七** 外国金融子会社等 その本店所在地国の法令に準拠して銀行業、金融商品取引業（金融商品取引法第二十八条第一項に規定する第一種金融商品取引業と同種類の業務に限る。）又は保険業を行う部分対象外国関係会社（これらの事業を行う部分対象外国関係会社と同様の状況にあるものとして政令で定める部分対象外国関係会社を含む。）でその本店所在地国においてその役員又は使用人がこれらの事業を的確に遂行するために通常必要と認められる業務の全てに従事しているもの（その本店所在地国においてその役員又は使用人が当該業務の全てに従事している部分対象外国関係会社と同様の状況にあるものとして政令で定めるものを含む。）（以下この号において「外国金融機関」という。）及び外国金融機関に準ずるものとして政令で定める部分対象外国関係会社をいう。
art-66-6/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-7
foreign financial subsidiary, etc.: a partially covered foreign affiliated company that engages in the banking business, financial instruments business (limited to operations of the same type as Type I Financial Instruments Business prescribed in Article 28, paragraph (1) of the Financial Instruments and Exchange Act) or insurance business in accordance with the laws and regulations of its state of the head office (including a partially covered foreign affiliated company specified by Cabinet Order as being in the same situation as a partially covered foreign affiliated company that engages in those businesses) and whose officers or employees engage, in its state of the head office, in all of the operations normally found to be necessary for properly carrying out those businesses (including one specified by Cabinet Order as being in the same situation as a partially covered foreign affiliated company whose officers or employees engage, in its state of the head office, in all of those operations) (referred to as a "foreign financial institution" in this item), and a partially covered foreign affiliated company specified by Cabinet Order as being equivalent to a foreign financial institution;
machine translation, not official
**八** 清算部分対象外国関係会社 解散した外国関係会社のうち、その解散の日を含む事業年度開始の日前二年以内に開始した事業年度のいずれにおいても部分対象外国関係会社に該当していたものをいう。
art-66-6/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-8
liquidating partially covered foreign affiliated company: among dissolved foreign affiliated companies, one that fell under the category of partially covered foreign affiliated company in each of the business years that commenced within two years before the first day of the business year that includes the date of its dissolution;
machine translation, not official
**九** 清算外国金融子会社等 解散した外国関係会社のうち、その解散の日を含む事業年度開始の日前一年以内に開始した事業年度のいずれにおいても外国金融子会社等に該当していたものをいう。
art-66-6/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-9
liquidating foreign financial subsidiary, etc.: among dissolved foreign affiliated companies, one that fell under the category of foreign financial subsidiary, etc. in each of the business years that commenced within one year before the first day of the business year that includes the date of its dissolution;
machine translation, not official
**十** 特例清算事業年度 清算部分対象外国関係会社又は清算外国金融子会社等が最初に部分対象外国関係会社又は外国金融子会社等に該当しないこととなつた事業年度終了の日から同日以後三年を経過した日（当該清算部分対象外国関係会社又は清算外国金融子会社等の残余財産の確定の日が当該三年を経過した日前である場合には当該残余財産の確定の日とし、その本店所在地国の法令又は慣行その他やむを得ない理由により当該残余財産の確定の日が当該三年を経過した日後である場合には政令で定める日とする。）までの期間内の日を含む事業年度をいう。
art-66-6/par-2/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-10
special liquidation business year: a business year that includes any day within the period from the last day of the business year in which a liquidating partially covered foreign affiliated company or liquidating foreign financial subsidiary, etc. first ceased to fall under the category of partially covered foreign affiliated company or foreign financial subsidiary, etc. until the day on which three years have elapsed after that day (where the date of determination of the residual assets of that liquidating partially covered foreign affiliated company or liquidating foreign financial subsidiary, etc. is before the day on which those three years have elapsed, the date of determination of those residual assets, and where, due to the laws and regulations or practices of its state of the head office or other unavoidable reasons, the date of determination of those residual assets is after the day on which those three years have elapsed, the day specified by Cabinet Order).
machine translation, not official
**第三項** 国税庁の当該職員又は内国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、内国法人に係る外国関係会社が前項第二号イ（１）から（５）までのいずれかに該当するかどうかを判定するために必要があるときは、当該内国法人に対し、期間を定めて、当該外国関係会社が同号イ（１）から（５）までに該当することを明らかにする書類その他の資料の提示又は提出を求めることができる。この場合において、当該書類その他の資料の提示又は提出がないときは、同項（同号イに係る部分に限る。）の規定の適用については、当該外国関係会社は同号イ（１）から（５）までに該当しないものと推定する。
art-66-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-3
The relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a domestic corporation, may, if it is necessary for determining whether a foreign affiliated company pertaining to a domestic corporation falls under any of item (ii), (a), 1. through 5. of the preceding paragraph, request that domestic corporation to present or submit, within a specified period, documents and other materials certifying that that foreign affiliated company falls under item (ii), (a), 1. through 5. of that paragraph. In this case, if those documents and other materials are not presented or submitted, with regard to the application of the provisions of that paragraph (limited to the part pertaining to (a) of that item), that foreign affiliated company is presumed not to fall under (a), 1. through 5. of that item.
machine translation, not official
**第四項** 国税庁の当該職員又は内国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、内国法人に係る外国関係会社が第二項第三号イからハまでに掲げる要件に該当するかどうかを判定するために必要があるときは、当該内国法人に対し、期間を定めて、当該外国関係会社が同号イからハまでに掲げる要件に該当することを明らかにする書類その他の資料の提示又は提出を求めることができる。この場合において、当該書類その他の資料の提示又は提出がないときは、同項（同号又は第六号に係る部分に限る。）の規定の適用については、当該外国関係会社は同項第三号イからハまでに掲げる要件に該当しないものと推定する。
art-66-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-4
The relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a domestic corporation, may, if it is necessary for determining whether a foreign affiliated company pertaining to a domestic corporation satisfies the requirements listed in paragraph (2), item (iii), (a) through (c), request that domestic corporation to present or submit, within a specified period, documents and other materials certifying that that foreign affiliated company satisfies the requirements listed in (a) through (c) of that item. In this case, if those documents and other materials are not presented or submitted, with regard to the application of the provisions of that paragraph (limited to the part pertaining to that item or item (vi)), that foreign affiliated company is presumed not to satisfy the requirements listed in item (iii), (a) through (c) of that paragraph.
machine translation, not official
**第五項** 国税庁の当該職員又は内国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、内国法人に係る外国関係会社が清算部分対象外国関係会社又は清算外国金融子会社等のいずれかに該当するかどうかを判定するために必要があるときは、当該内国法人に対し、期間を定めて、当該外国関係会社が清算部分対象外国関係会社又は清算外国金融子会社等に該当することを明らかにする書類その他の資料の提示又は提出を求めることができる。この場合において、当該書類その他の資料の提示又は提出がないときは、第二項（第八号又は第九号に係る部分に限る。）の規定の適用については、当該外国関係会社は清算部分対象外国関係会社又は清算外国金融子会社等に該当しないものと推定する。
art-66-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-5
The relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a domestic corporation, may, if it is necessary for determining whether a foreign affiliated company pertaining to a domestic corporation falls under the category of either liquidating partially covered foreign affiliated company or liquidating foreign financial subsidiary, etc., request that domestic corporation to present or submit, within a specified period, documents and other materials certifying that that foreign affiliated company falls under the category of liquidating partially covered foreign affiliated company or liquidating foreign financial subsidiary, etc. In this case, if those documents and other materials are not presented or submitted, with regard to the application of the provisions of paragraph (2) (limited to the part pertaining to item (viii) or (ix)), that foreign affiliated company is presumed not to fall under the category of liquidating partially covered foreign affiliated company or liquidating foreign financial subsidiary, etc.
machine translation, not official
**第六項** 国税庁の当該職員又は内国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、内国法人に係る外国関係会社の各事業年度が特例清算事業年度に該当するかどうかを判定するために必要があるときは、当該内国法人に対し、期間を定めて、当該各事業年度が特例清算事業年度に該当することを明らかにする書類その他の資料の提示又は提出を求めることができる。この場合において、当該書類その他の資料の提示又は提出がないときは、第二項（第十号に係る部分に限る。）の規定の適用については、当該各事業年度は特例清算事業年度に該当しないものと推定する。
art-66-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-6
The relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a domestic corporation, may, if it is necessary for determining whether each business year of a foreign affiliated company pertaining to a domestic corporation falls under the category of special liquidation business year, request that domestic corporation to present or submit, within a specified period, documents and other materials certifying that that business year falls under the category of special liquidation business year. In this case, if those documents and other materials are not presented or submitted, with regard to the application of the provisions of paragraph (2) (limited to the part pertaining to item (x)), that business year is presumed not to fall under the category of special liquidation business year.
machine translation, not official
**第七項** 第一項の規定は、同項各号に掲げる内国法人に係る次の各号に掲げる外国関係会社につき当該各号に定める場合に該当する事実があるときは、当該各号に掲げる外国関係会社のその該当する事業年度に係る適用対象金額については、適用しない。
art-66-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-7
The provisions of paragraph (1) do not apply to the amount of applicable income for the relevant business year of a foreign affiliated company listed in each of the following items pertaining to a domestic corporation listed in any of the items of that paragraph, where there are facts that fall under the case specified in that item for that foreign affiliated company:
machine translation, not official
**一** 特定外国関係会社 特定外国関係会社の各事業年度の租税負担割合（外国関係会社の各事業年度の所得に対して課される租税の額の当該所得の金額に対する割合として政令で定めるところにより計算した割合をいう。次号、第十二項及び第十四項において同じ。）が百分の二十七以上である場合
art-66-6/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-7/item-1
specified foreign affiliated company: where the tax burden ratio of the specified foreign affiliated company for each business year (meaning the ratio calculated pursuant to the provisions of Cabinet Order as the ratio of the amount of taxes imposed on the income of a foreign affiliated company for each business year to the amount of that income; the same applies in the following item and paragraphs (12) and (14)) is 27 percent or more; or
machine translation, not official
**二** 対象外国関係会社 対象外国関係会社の各事業年度の租税負担割合が百分の二十以上である場合
art-66-6/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-7/item-2
covered foreign affiliated company: where the tax burden ratio of the covered foreign affiliated company for each business year is 20 percent or more.
machine translation, not official
**第八項** 第一項各号に掲げる内国法人に係る部分対象外国関係会社（外国金融子会社等に該当するものを除く。以下この項及び次項において同じ。）が、平成二十二年四月一日以後に開始する各事業年度において、当該各事業年度に係る次に掲げる金額（以下この項において「特定所得の金額」という。）を有する場合には、当該各事業年度の特定所得の金額に係る部分適用対象金額のうちその内国法人が直接及び間接に有する当該部分対象外国関係会社の株式等の数又は金額につきその請求権の内容を勘案した数又は金額並びにその内国法人と当該部分対象外国関係会社との間の実質支配関係の状況を勘案して政令で定めるところにより計算した金額（次条及び第六十六条の八において「部分課税対象金額」という。）に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から四月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。
art-66-6/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8
Where a partially covered foreign affiliated company (excluding one that falls under the category of foreign financial subsidiary, etc.; the same applies hereinafter in this paragraph and the following paragraph) pertaining to a domestic corporation listed in any of the items of paragraph (1) has, in each business year beginning on or after April 1, 2010, the following amounts pertaining to that business year (referred to as the "amount of specified income" in this paragraph), the amount equivalent to the amount calculated pursuant to the method specified by Cabinet Order, out of the partially applicable amount pertaining to the amount of specified income for that business year, by taking into consideration the number or amount obtained by taking into account the contents of the claims with respect to the number or amount of the shares, etc. of that partially covered foreign affiliated company held directly and indirectly by the domestic corporation, and the state of the relationship of substantive control between the domestic corporation and that partially covered foreign affiliated company (referred to as the "partially taxable amount" in the following Article and Article 66-8) is deemed to be the amount of the domestic corporation's profit, and included in its gross profits in the calculation of the amount of its income for the business year that includes the day on which four months have elapsed since the day following the last day of the relevant business year:
machine translation, not official
**一** 剰余金の配当等（第一項に規定する剰余金の配当等をいい、法人税法第二十三条第一項第二号に規定する金銭の分配を含む。以下この号及び第十一号イにおいて同じ。）の額（次に掲げる法人から受ける剰余金の配当等の額（当該法人の所得の金額の計算上損金の額に算入することとされている剰余金の配当等の額として政令で定める剰余金の配当等の額を除く。）を除く。以下この号において同じ。）の合計額から当該剰余金の配当等の額を得るために直接要した費用の額の合計額及び当該剰余金の配当等の額に係る費用の額として政令で定めるところにより計算した金額を控除した残額
art-66-6/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-1
the remaining amount obtained by deducting, from the total amount of dividends of surplus, etc. (meaning dividends of surplus, etc. prescribed in paragraph (1), including distributions of monies prescribed in Article 23, paragraph (1), item (ii) of the Corporation Tax Act; the same applies hereinafter in this item and in item (xi), (a)) (excluding the amount of dividends of surplus, etc. received from the following corporations (excluding the amount of dividends of surplus, etc. specified by Cabinet Order as dividends of surplus, etc. that are to be included in deductible expenses in calculating the amount of income of that corporation); the same applies hereinafter in this item), the total amount of expenses directly incurred to obtain those dividends of surplus, etc. and the amount calculated pursuant to the provisions of Cabinet Order as the amount of expenses pertaining to those dividends of surplus, etc.:
machine translation, not official
**イ** 当該部分対象外国関係会社の有する他の法人の株式等の数又は金額のその発行済株式等の総数又は総額のうちに占める割合が百分の二十五以上であることその他の政令で定める要件に該当する場合における当該他の法人（ロに掲げる外国法人を除く。）
art-66-6/par-8/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-1/sub-1
another corporation (excluding a foreign corporation listed in (b)) in the case where the requirements specified by Cabinet Order are satisfied, such as the ratio of the number or amount of the shares, etc. of that other corporation held by that partially covered foreign affiliated company to the total number or total amount of its issued shares, etc. being 25 percent or more;
machine translation, not official
**ロ** 当該部分対象外国関係会社の有する他の外国法人（原油、石油ガス、可燃性天然ガス又は石炭（ロにおいて「化石燃料」という。）を採取する事業（自ら採取した化石燃料に密接に関連する事業を含む。）を主たる事業とする外国法人のうち政令で定めるものに限る。）の株式等の数又は金額のその発行済株式等の総数又は総額のうちに占める割合が百分の十以上であることその他の政令で定める要件に該当する場合における当該他の外国法人
art-66-6/par-8/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-1/sub-2
another foreign corporation (limited to a foreign corporation specified by Cabinet Order among foreign corporations whose principal business is the extraction of crude oil, petroleum gas, combustible natural gas or coal (referred to as "fossil fuel" in (b)) (including a business closely related to fossil fuel extracted by itself)) in the case where the requirements specified by Cabinet Order are satisfied, such as the ratio of the number or amount of the shares, etc. of that other foreign corporation held by that partially covered foreign affiliated company to the total number or total amount of its issued shares, etc. being 10 percent or more;
machine translation, not official
**二** 受取利子等（その支払を受ける利子（これに準ずるものとして政令で定めるものを含む。以下この号において同じ。）をいう。以下この号及び第十一号ロにおいて同じ。）の額（その行う事業に係る業務の通常の過程において生ずる預金又は貯金（所得税法第二条第一項第十号に規定する政令で定めるものに相当するものを含む。）の利子の額、金銭の貸付けを主たる事業とする部分対象外国関係会社（金銭の貸付けを業として行うことにつきその本店所在地国の法令の規定によりその本店所在地国において免許又は登録その他これらに類する処分を受けているものに限る。）でその本店所在地国においてその役員又は使用人がその行う金銭の貸付けの事業を的確に遂行するために通常必要と認められる業務の全てに従事しているものが行う金銭の貸付けに係る利子の額その他政令で定める利子の額を除く。以下この号において同じ。）の合計額から当該受取利子等の額を得るために直接要した費用の額の合計額を控除した残額
art-66-6/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-2
the remaining amount obtained by deducting, from the total amount of interest received, etc. (meaning interest that it receives (including anything specified by Cabinet Order as equivalent thereto; the same applies hereinafter in this item); the same applies hereinafter in this item and in item (xi), (b)) (excluding the amount of interest on deposits or savings (including those equivalent to those specified by Cabinet Order prescribed in Article 2, paragraph (1), item (x) of the Income Tax Act) arising in the ordinary course of operations pertaining to the business it conducts, the amount of interest pertaining to the lending of money conducted by a partially covered foreign affiliated company whose principal business is the lending of money (limited to one that has received a license, registration or any other similar disposition in its state of the head office under the provisions of the laws and regulations of its state of the head office with regard to engaging in the lending of money as a business) and whose officers or employees engage, in its state of the head office, in all of the operations normally found to be necessary for properly carrying out the money lending business it conducts, and the amount of other interest specified by Cabinet Order; the same applies hereinafter in this item), the total amount of expenses directly incurred to obtain that interest received, etc.;
machine translation, not official
**三** 有価証券の貸付けによる対価の額の合計額から当該対価の額を得るために直接要した費用の額の合計額を控除した残額
art-66-6/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-3
the remaining amount obtained by deducting, from the total amount of consideration for the lending of Securities, the total amount of expenses directly incurred to obtain that consideration;
machine translation, not official
**四** 有価証券の譲渡に係る対価の額（当該部分対象外国関係会社の有する他の法人の株式等の数又は金額のその発行済株式等の総数又は総額のうちに占める割合が、当該譲渡の直前において、百分の二十五以上である場合における当該他の法人の株式等の譲渡に係る対価の額を除く。以下この号において同じ。）の合計額から当該有価証券の譲渡に係る原価の額として政令で定めるところにより計算した金額の合計額及び当該対価の額を得るために直接要した費用の額の合計額を減算した金額
art-66-6/par-8/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-4
the amount obtained by subtracting, from the total amount of consideration for the transfer of Securities (excluding the amount of consideration for the transfer of shares, etc. of another corporation in the case where the ratio of the number or amount of the shares, etc. of that other corporation held by that partially covered foreign affiliated company to the total number or total amount of its issued shares, etc. is 25 percent or more immediately before that transfer; the same applies hereinafter in this item), the total amount calculated pursuant to the provisions of Cabinet Order as the cost of those Securities transferred and the total amount of expenses directly incurred to obtain that consideration;
machine translation, not official
**五** デリバティブ取引（法人税法第六十一条の五第一項に規定するデリバティブ取引をいう。以下この号及び第十一号ホにおいて同じ。）に係る利益の額又は損失の額として財務省令で定めるところにより計算した金額（同法第六十一条の六第一項各号に掲げる損失を減少させるために行つたデリバティブ取引として財務省令で定めるデリバティブ取引に係る利益の額又は損失の額、その本店所在地国の法令に準拠して商品先物取引法第二条第二十二項各号に掲げる行為に相当する行為を業として行う部分対象外国関係会社（その本店所在地国においてその役員又は使用人がその行う当該行為に係る事業を的確に遂行するために通常必要と認められる業務の全てに従事しているものに限る。）が行う財務省令で定めるデリバティブ取引に係る利益の額又は損失の額その他財務省令で定めるデリバティブ取引に係る利益の額又は損失の額を除く。）
art-66-6/par-8/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-5
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or loss pertaining to derivative transactions (meaning derivative transactions prescribed in Article 61-5, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this item and in item (xi), (e)) (excluding the amount of profit or loss pertaining to derivative transactions specified by Order of the Ministry of Finance as derivative transactions conducted to reduce the losses listed in the items of Article 61-6, paragraph (1) of that Act, the amount of profit or loss pertaining to derivative transactions specified by Order of the Ministry of Finance conducted by a partially covered foreign affiliated company that, in accordance with the laws and regulations of its state of the head office, engages as a business in acts equivalent to the acts listed in the items of Article 2, paragraph (22) of the Commodity Derivatives Transaction Act (limited to one whose officers or employees engage, in its state of the head office, in all of the operations normally found to be necessary for properly carrying out the business pertaining to those acts it conducts), and the amount of profit or loss pertaining to other derivative transactions specified by Order of the Ministry of Finance);
machine translation, not official
**六** その行う取引又はその有する資産若しくは負債につき外国為替の売買相場の変動に伴つて生ずる利益の額又は損失の額として財務省令で定めるところにより計算した金額（その行う事業（政令で定める取引を行う事業を除く。）に係る業務の通常の過程において生ずる利益の額又は損失の額を除く。）
art-66-6/par-8/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-6
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or loss arising from fluctuations in foreign exchange rates with respect to transactions it conducts or assets or liabilities it holds (excluding the amount of profit or loss arising in the ordinary course of operations pertaining to the business it conducts (excluding a business that conducts transactions specified by Cabinet Order));
machine translation, not official
**七** 前各号に掲げる金額に係る利益の額又は損失の額（これらに類する利益の額又は損失の額を含む。）を生じさせる資産の運用、保有、譲渡、貸付けその他の行為により生ずる利益の額又は損失の額（当該各号に掲げる金額に係る利益の額又は損失の額及び法人税法第六十一条の六第一項各号に掲げる損失を減少させるために行つた取引として財務省令で定める取引に係る利益の額又は損失の額を除く。）
art-66-6/par-8/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-7
the amount of profit or loss arising from the investment, holding, transfer, lending or other acts with respect to assets that give rise to the profit or loss pertaining to the amounts listed in the preceding items (including similar profit or loss) (excluding the profit or loss pertaining to the amounts listed in those items and the amount of profit or loss pertaining to transactions specified by Order of the Ministry of Finance as transactions conducted to reduce the losses listed in the items of Article 61-6, paragraph (1) of the Corporation Tax Act);
machine translation, not official
**七の二** イに掲げる金額からロに掲げる金額を減算した金額
art-66-6/par-8/item-7-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-7-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-7-2
the amount obtained by subtracting the amount listed in (b) from the amount listed in (a):
machine translation, not official
**イ** 収入保険料の合計額から支払つた再保険料の合計額を控除した残額に相当するものとして政令で定める金額
art-66-6/par-8/item-7-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-7-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-7-2/sub-1
the amount specified by Cabinet Order as equivalent to the remaining amount obtained by deducting the total amount of reinsurance premiums paid from the total amount of premium income;
machine translation, not official
**ロ** 支払保険金の額の合計額から収入した再保険金の額の合計額を控除した残額に相当するものとして政令で定める金額
art-66-6/par-8/item-7-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-7-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-7-2/sub-2
the amount specified by Cabinet Order as equivalent to the remaining amount obtained by deducting the total amount of reinsurance proceeds received from the total amount of insurance claims paid;
machine translation, not official
**八** 固定資産（政令で定めるものを除く。以下この号及び第十一号リにおいて同じ。）の貸付け（不動産又は不動産の上に存する権利を使用させる行為を含む。）による対価の額（主としてその本店所在地国において使用に供される固定資産（不動産及び不動産の上に存する権利を除く。）の貸付けによる対価の額、その本店所在地国にある不動産又は不動産の上に存する権利の貸付け（これらを使用させる行為を含む。）による対価の額及びその本店所在地国においてその役員又は使用人が固定資産の貸付け（不動産又は不動産の上に存する権利を使用させる行為を含む。以下この号及び第十一号リにおいて同じ。）を的確に遂行するために通常必要と認められる業務の全てに従事していることその他の政令で定める要件に該当する部分対象外国関係会社が行う固定資産の貸付けによる対価の額を除く。以下この号において同じ。）の合計額から当該対価の額を得るために直接要した費用の額（その有する固定資産に係る償却費の額として政令で定めるところにより計算した金額を含む。）の合計額を控除した残額
art-66-6/par-8/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-8 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-8
the remaining amount obtained by deducting, from the total amount of consideration for the lending of fixed assets (excluding those specified by Cabinet Order; the same applies hereinafter in this item and in item (xi), (i)) (including acts of having another person use real property or rights existing on real property) (excluding the amount of consideration for the lending of fixed assets (excluding real property and rights existing on real property) that are mainly used in its state of the head office, the amount of consideration for the lending of real property or rights existing on real property located in its state of the head office (including acts of having another person use them), and the amount of consideration for the lending of fixed assets conducted by a partially covered foreign affiliated company that satisfies the requirements specified by Cabinet Order, such as its officers or employees engaging, in its state of the head office, in all of the operations normally found to be necessary for properly carrying out the lending of fixed assets (including acts of having another person use real property or rights existing on real property; the same applies hereinafter in this item and in item (xi), (i)); the same applies hereinafter in this item), the total amount of expenses directly incurred to obtain that consideration (including the amount calculated pursuant to the provisions of Cabinet Order as the amount of depreciation allowance for the fixed assets it holds);
machine translation, not official
**九** 工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）又は著作権（出版権及び著作隣接権その他これに準ずるものを含む。）（以下この項において「無形資産等」という。）の使用料（自ら行つた研究開発の成果に係る無形資産等の使用料その他の政令で定めるものを除く。以下この号において同じ。）の合計額から当該使用料を得るために直接要した費用の額（その有する無形資産等に係る償却費の額として政令で定めるところにより計算した金額を含む。）の合計額を控除した残額
art-66-6/par-8/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-9 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-9
the remaining amount obtained by deducting, from the total amount of royalties for industrial property rights or any other rights concerning technology, production methods involving special technology or anything equivalent thereto (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) (referred to as "intangible assets, etc." in this paragraph) (excluding royalties for intangible assets, etc. resulting from research and development it has conducted itself and other royalties specified by Cabinet Order; the same applies hereinafter in this item), the total amount of expenses directly incurred to obtain those royalties (including the amount calculated pursuant to the provisions of Cabinet Order as the amount of depreciation allowance for the intangible assets, etc. it holds);
machine translation, not official
**十** 無形資産等の譲渡に係る対価の額（自ら行つた研究開発の成果に係る無形資産等の譲渡に係る対価の額その他の政令で定める対価の額を除く。以下この号において同じ。）の合計額から当該無形資産等の譲渡に係る原価の額の合計額及び当該対価の額を得るために直接要した費用の額の合計額を減算した金額
art-66-6/par-8/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-10 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-10
the amount obtained by subtracting, from the total amount of consideration for the transfer of intangible assets, etc. (excluding the amount of consideration for the transfer of intangible assets, etc. resulting from research and development it has conducted itself and other amounts of consideration specified by Cabinet Order; the same applies hereinafter in this item), the total cost of the intangible assets, etc. transferred and the total amount of expenses directly incurred to obtain that consideration;
machine translation, not official
**十一** イからルまでに掲げる金額がないものとした場合の当該部分対象外国関係会社の各事業年度の所得の金額として政令で定める金額から当該各事業年度に係るヲに掲げる金額を控除した残額
art-66-6/par-8/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-11 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-11
the remaining amount obtained by deducting the amount listed in (l) pertaining to each business year from the amount specified by Cabinet Order as the amount of income of that partially covered foreign affiliated company for that business year, calculated as if there were none of the amounts listed in (a) through (k):
machine translation, not official
**イ** 支払を受ける剰余金の配当等の額
art-66-6/par-8/item-11/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-11/sub-1
the amount of dividends of surplus, etc. received;
machine translation, not official
**ロ** 受取利子等の額
art-66-6/par-8/item-11/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-11/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-11/sub-2
the amount of interest received, etc.;
machine translation, not official
**ハ** 有価証券の貸付けによる対価の額
art-66-6/par-8/item-11/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-11/sub-3 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-11/sub-3
the amount of consideration for the lending of Securities;
machine translation, not official
**ニ** 有価証券の譲渡に係る対価の額の合計額から当該有価証券の譲渡に係る原価の額として政令で定めるところにより計算した金額の合計額を減算した金額
art-66-6/par-8/item-11/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-11/sub-4 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-11/sub-4
the amount obtained by subtracting, from the total amount of consideration for the transfer of Securities, the total amount calculated pursuant to the provisions of Cabinet Order as the cost of those Securities transferred;
machine translation, not official
**ホ** デリバティブ取引に係る利益の額又は損失の額として財務省令で定めるところにより計算した金額
art-66-6/par-8/item-11/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-11/sub-5 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-11/sub-5
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or loss pertaining to derivative transactions;
machine translation, not official
**ヘ** その行う取引又はその有する資産若しくは負債につき外国為替の売買相場の変動に伴つて生ずる利益の額又は損失の額として財務省令で定めるところにより計算した金額
art-66-6/par-8/item-11/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-11/sub-6 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-11/sub-6
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or loss arising from fluctuations in foreign exchange rates with respect to transactions it conducts or assets or liabilities it holds;
machine translation, not official
**ト** 第一号から第六号までに掲げる金額に係る利益の額又は損失の額（これらに類する利益の額又は損失の額を含む。）を生じさせる資産の運用、保有、譲渡、貸付けその他の行為により生ずる利益の額又は損失の額（当該各号に掲げる金額に係る利益の額又は損失の額を除く。）
art-66-6/par-8/item-11/sub-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-11/sub-7 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-11/sub-7
the amount of profit or the amount of loss arising from the investment, holding, transfer, or lending of, or any other act involving, assets that give rise to the amount of profit or the amount of loss pertaining to the amounts listed in items (i) through (vi) (including any amount of profit or amount of loss similar thereto) (excluding the amount of profit or the amount of loss pertaining to the amounts listed in those items);
machine translation, not official
**チ** 第七号の二に掲げる金額
art-66-6/par-8/item-11/sub-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-11/sub-8 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-11/sub-8
the amount listed in item (vii)-2;
machine translation, not official
**リ** 固定資産の貸付けによる対価の額
art-66-6/par-8/item-11/sub-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-11/sub-9 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-11/sub-9
the amount of consideration for the lending of fixed assets;
machine translation, not official
**ヌ** 支払を受ける無形資産等の使用料
art-66-6/par-8/item-11/sub-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-11/sub-10 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-11/sub-10
royalties received for intangible assets, etc.;
machine translation, not official
**ル** 無形資産等の譲渡に係る対価の額の合計額から当該無形資産等の譲渡に係る原価の額の合計額を減算した金額
art-66-6/par-8/item-11/sub-11 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-11/sub-11 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-11/sub-11
the amount obtained by subtracting, from the total amount of consideration for the transfer of intangible assets, etc., the total amount of costs of the transfer of those intangible assets, etc.;
machine translation, not official
**ヲ** 総資産の額として政令で定める金額に人件費その他の政令で定める費用の額を加算した金額に百分の五十を乗じて計算した金額
art-66-6/par-8/item-11/sub-12 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-11/sub-12 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-11/sub-12
the amount calculated by multiplying the amount obtained by adding the amount of personnel expenses and other expenses specified by Cabinet Order to the amount specified by Cabinet Order as the amount of total assets, by 50 percent.
machine translation, not official
**第九項** 前項に規定する部分適用対象金額とは、部分対象外国関係会社の各事業年度の同項第一号から第三号まで、第八号、第九号及び第十一号に掲げる金額の合計額と、当該各事業年度の同項第四号から第七号の二まで及び第十号に掲げる金額の合計額（当該合計額が零を下回る場合には、零）を基礎として当該各事業年度開始の日前七年以内に開始した各事業年度において生じた同項第四号から第七号の二まで及び第十号に掲げる金額の合計額が零を下回る部分の金額につき政令で定めるところにより調整を加えた金額とを合計した金額をいう。
art-66-6/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-9
The partially applicable amount prescribed in the preceding paragraph means the sum of the total of the amounts listed in items (i) through (iii), item (viii), item (ix) and item (xi) of that paragraph for each business year of a partially covered foreign affiliated company, and the amount obtained by making adjustments pursuant to the method specified by Cabinet Order, based on the total of the amounts listed in items (iv) through (vii)-2 and item (x) of that paragraph for the relevant business year (if that total is less than zero, zero), with regard to the amount of the portion by which the total of the amounts listed in items (iv) through (vii)-2 and item (x) of that paragraph arising in each business year that began within seven years before the first day of the relevant business year fell below zero.
machine translation, not official
**第十項** 第一項各号に掲げる内国法人に係る部分対象外国関係会社（外国金融子会社等に該当するものに限る。以下この項及び次項において同じ。）が、平成二十二年四月一日以後に開始する各事業年度において、当該各事業年度に係る次に掲げる金額（以下この項において「特定所得の金額」という。）を有する場合には、当該各事業年度の特定所得の金額に係る金融子会社等部分適用対象金額のうちその内国法人が直接及び間接に有する当該部分対象外国関係会社の株式等の数又は金額につきその請求権の内容を勘案した数又は金額並びにその内国法人と当該部分対象外国関係会社との間の実質支配関係の状況を勘案して政令で定めるところにより計算した金額（次条及び第六十六条の八において「金融子会社等部分課税対象金額」という。）に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から四月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。
art-66-6/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-10
Where a partially covered foreign affiliated company (limited to one that falls under the category of foreign financial subsidiary, etc.; the same applies hereinafter in this paragraph and the following paragraph) pertaining to a domestic corporation listed in any of the items of paragraph (1) has, in each business year beginning on or after April 1, 2010, the following amounts pertaining to that business year (referred to as the "amount of specified income" in this paragraph), the amount equivalent to the amount calculated pursuant to the method specified by Cabinet Order, out of the partially applicable amount for a financial subsidiary, etc. pertaining to the amount of specified income for that business year, by taking into consideration the number or amount obtained by taking into account the contents of the claims with respect to the number or amount of the shares, etc. of that partially covered foreign affiliated company held directly and indirectly by the domestic corporation, and the state of the relationship of substantive control between the domestic corporation and that partially covered foreign affiliated company (referred to as the "partially taxable amount for a financial subsidiary, etc." in the following Article and Article 66-8) is deemed to be the amount of the domestic corporation's profit, and included in its gross profits in the calculation of the amount of its income for the business year that includes the day on which four months have elapsed since the day following the last day of the relevant business year:
machine translation, not official
**一** 一の内国法人及び当該一の内国法人との間に特定資本関係（いずれか一方の法人が他方の法人の発行済株式等の全部を直接又は間接に保有する関係その他の政令で定める関係をいう。）のある内国法人によつてその発行済株式等の全部を直接又は間接に保有されている部分対象外国関係会社で政令で定める要件を満たすもの（その純資産につき剰余金その他に関する調整を加えた金額として政令で定める金額（以下この号において「親会社等資本持分相当額」という。）の総資産の額として政令で定める金額に対する割合が百分の七十を超えるものに限る。）の親会社等資本持分相当額がその本店所在地国の法令に基づき下回ることができない資本の額を勘案して政令で定める金額を超える場合におけるその超える部分に相当する資本に係る利益の額として政令で定めるところにより計算した金額
art-66-6/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-10/item-1
the amount calculated pursuant to the method specified by Cabinet Order as the amount of profit pertaining to the capital equivalent to the excess, in the case where the amount equivalent to the parent company's equity, etc. of a partially covered foreign affiliated company whose issued shares, etc. are all held directly or indirectly by a single domestic corporation and domestic corporations that have a specified capital relationship (meaning a relationship whereby either corporation holds, directly or indirectly, all of the issued shares, etc. of the other corporation, or any other relationship specified by Cabinet Order) with that single domestic corporation, and which satisfies the requirements specified by Cabinet Order (limited to one for which the ratio of the amount specified by Cabinet Order as the amount obtained by making adjustments to its net assets with regard to surplus and other matters (referred to as the "amount equivalent to the parent company's equity, etc." in this item) to the amount specified by Cabinet Order as the amount of its total assets exceeds 70 percent) exceeds the amount specified by Cabinet Order by taking into consideration the amount of capital below which it may not fall under the laws and regulations of its state of the head office;
machine translation, not official
**二** 部分対象外国関係会社について第八項第八号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
art-66-6/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-10/item-2
the amount equivalent to the amount listed in paragraph (8), item (viii) that is obtained when the amount is calculated for the partially covered foreign affiliated company in accordance with the provisions of that item;
machine translation, not official
**三** 部分対象外国関係会社について第八項第九号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
art-66-6/par-10/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-10/item-3
the amount equivalent to the amount listed in paragraph (8), item (ix) that is obtained when the amount is calculated for the partially covered foreign affiliated company in accordance with the provisions of that item;
machine translation, not official
**四** 部分対象外国関係会社について第八項第十号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
art-66-6/par-10/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-10/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-10/item-4
the amount equivalent to the amount listed in paragraph (8), item (x) that is obtained when the amount is calculated for the partially covered foreign affiliated company in accordance with the provisions of that item;
machine translation, not official
**五** 部分対象外国関係会社について第八項第十一号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
art-66-6/par-10/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-10/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-10/item-5
the amount equivalent to the amount listed in paragraph (8), item (xi) that is obtained when the amount is calculated for the partially covered foreign affiliated company in accordance with the provisions of that item.
machine translation, not official
**第十一項** 前項に規定する金融子会社等部分適用対象金額とは、部分対象外国関係会社の各事業年度の次に掲げる金額のうちいずれか多い金額をいう。
art-66-6/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-11
The partially applicable amount for a financial subsidiary, etc. prescribed in the preceding paragraph means whichever is the greater of the following amounts for each business year of a partially covered foreign affiliated company:
machine translation, not official
**一** 前項第一号に掲げる金額
art-66-6/par-11/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-11/item-1
the amount listed in item (i) of the preceding paragraph;
machine translation, not official
**二** 前項第二号、第三号及び第五号に掲げる金額の合計額と、同項第四号に掲げる金額（当該金額が零を下回る場合には、零）を基礎として当該各事業年度開始の日前七年以内に開始した各事業年度において生じた同号に掲げる金額が零を下回る部分の金額につき政令で定めるところにより調整を加えた金額とを合計した金額
art-66-6/par-11/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-11/item-2
the sum of the total of the amounts listed in item (ii), item (iii) and item (v) of the preceding paragraph, and the amount obtained by making adjustments pursuant to the method specified by Cabinet Order, based on the amount listed in item (iv) of that paragraph (if that amount is less than zero, zero), with regard to the amount of the portion by which the amount listed in that item arising in each business year that began within seven years before the first day of the relevant business year fell below zero.
machine translation, not official
**第十二項** 第八項及び第十項の規定は、第一項各号に掲げる内国法人に係る部分対象外国関係会社につき次のいずれかに該当する事実がある場合には、当該部分対象外国関係会社のその該当する事業年度に係る部分適用対象金額（第九項に規定する部分適用対象金額をいう。以下この項において同じ。）又は金融子会社等部分適用対象金額（前項に規定する金融子会社等部分適用対象金額をいう。以下この項において同じ。）については、適用しない。
art-66-6/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-12
The provisions of paragraph (8) and paragraph (10) do not apply to the partially applicable amount (meaning the partially applicable amount prescribed in paragraph (9); hereinafter the same applies in this paragraph) or the partially applicable amount for a financial subsidiary, etc. (meaning the partially applicable amount for a financial subsidiary, etc. prescribed in the preceding paragraph; hereinafter the same applies in this paragraph) of a partially covered foreign affiliated company pertaining to a domestic corporation listed in any of the items of paragraph (1) for the business year to which the fact applies, if any of the following facts applies to that partially covered foreign affiliated company:
machine translation, not official
**一** 各事業年度の租税負担割合が百分の二十以上であること。
art-66-6/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-12/item-1
the tax burden ratio for each business year is 20 percent or more;
machine translation, not official
**二** 各事業年度における部分適用対象金額又は金融子会社等部分適用対象金額が二千万円以下であること。
art-66-6/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-12/item-2
the partially applicable amount or the partially applicable amount for a financial subsidiary, etc. in each business year is 20 million yen or less;
machine translation, not official
**三** 各事業年度の決算に基づく所得の金額に相当する金額として政令で定める金額のうちに当該各事業年度における部分適用対象金額又は金融子会社等部分適用対象金額の占める割合が百分の五以下であること。
art-66-6/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-12/item-3
the ratio of the partially applicable amount or the partially applicable amount for a financial subsidiary, etc. in each business year to the amount specified by Cabinet Order as the amount equivalent to the amount of income based on the settlement of accounts for the relevant business year is 5 percent or less.
machine translation, not official
**第十三項** 第一項各号に掲げる内国法人に係る外国関係会社が清算部分対象外国関係会社又は清算外国金融子会社等に該当することとなつた場合における当該清算部分対象外国関係会社又は清算外国金融子会社等の特例清算事業年度については、当該清算部分対象外国関係会社は部分対象外国関係会社と、当該清算外国金融子会社等は外国金融子会社等とそれぞれみなして、この款の規定を適用する。
art-66-6/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-13
Where a foreign affiliated company pertaining to a domestic corporation listed in any of the items of paragraph (1) comes to fall under the category of liquidating partially covered foreign affiliated company or liquidating foreign financial subsidiary, etc., the provisions of this Subsection apply to the special liquidation business year of that liquidating partially covered foreign affiliated company or liquidating foreign financial subsidiary, etc., by deeming that liquidating partially covered foreign affiliated company to be a partially covered foreign affiliated company and that liquidating foreign financial subsidiary, etc. to be a foreign financial subsidiary, etc., respectively.
machine translation, not official
**第十四項** 第一項各号に掲げる内国法人は、当該内国法人に係る次に掲げる外国関係会社の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から四月を経過する日を含む各事業年度の法人税法第二条第三十一号に規定する確定申告書に添付しなければならない。
art-66-6/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-14
A domestic corporation listed in each item of paragraph (1) must attach a balance sheet and profit and loss statement for each business year regarding the following foreign affiliated companies of the domestic corporation as well as any other documents specified by Order of the Ministry of Finance, to its final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act for the business year that includes the day on which four months have elapsed since the day following the last day of the relevant business year:
machine translation, not official
**一** 当該各事業年度の租税負担割合が百分の二十未満である部分対象外国関係会社（当該部分対象外国関係会社のうち、当該各事業年度において第十二項第二号又は第三号のいずれかに該当する事実があるもの（次項において「添付不要部分対象外国関係会社」という。）を除く。）
art-66-6/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-14/item-1
a partially covered foreign affiliated company whose tax burden ratio for the relevant business year is less than 20 percent (excluding any partially covered foreign affiliated company to which either of the facts referred to in paragraph (12), item (ii) or item (iii) applies in the relevant business year (referred to in the following paragraph as a "partially covered foreign affiliated company exempt from attachment"));
machine translation, not official
**二** 当該各事業年度の租税負担割合が百分の二十未満である対象外国関係会社
art-66-6/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-14/item-2
a covered foreign affiliated company whose tax burden ratio for the relevant business year is less than 20 percent;
machine translation, not official
**三** 当該各事業年度の租税負担割合が百分の二十七未満である特定外国関係会社
art-66-6/par-14/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-14/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-14/item-3
a specified foreign affiliated company whose tax burden ratio for the relevant business year is less than 27 percent.
machine translation, not official
**第十五項** 第一項各号に掲げる内国法人は、財務省令で定めるところにより、当該内国法人に係る添付不要部分対象外国関係会社の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を保存しなければならない。
art-66-6/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-15 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-15
A domestic corporation listed in each item of paragraph (1) must, pursuant to the provisions of Order of the Ministry of Finance, retain a balance sheet and profit and loss statement for each business year of a partially covered foreign affiliated company exempt from attachment of the domestic corporation as well as any other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第十六項** 内国法人が外国信託（投資信託及び投資法人に関する法律第二条第二十四項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に有する場合（当該内国法人に係る第二項第一号ロに掲げる外国法人を通じて間接に有する場合を含む。）及び当該外国信託との間に実質支配関係がある場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条から第六十六条の九までの規定を適用する。
art-66-6/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-16 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-16
Where a domestic corporation holds, directly or indirectly, a beneficial interest in a foreign trust (meaning a foreign investment trust prescribed in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations, which is similar to a specified investment trust prescribed in Article 68-3-3, paragraph (1); hereinafter the same applies in this paragraph) (including where the domestic corporation holds it indirectly through a foreign corporation listed in paragraph (2), item (i), (b) that pertains to the domestic corporation) and there is a relationship of substantive control between the domestic corporation and the foreign trust, the trustee of the foreign trust is deemed to be a different person for each of the trust assets, etc. under the foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the trust property; hereinafter the same applies in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article through Article 66-9 are applied thereto.
machine translation, not official
**第十七項** 法人税法第四条の二第二項及び第四条の三の規定は、前項の規定を適用する場合について準用する。
art-66-6/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-17 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-17
The provisions of Article 4-2, paragraph (2) and Article 4-3 of the Corporation Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph are to apply.
machine translation, not official
**第十八項** 財務大臣は、第二項第二号ニの規定により国又は地域を指定したときは、これを告示する。
art-66-6/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-18 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-18
When the Minister of Finance has designated a state or territory pursuant to the provisions of paragraph (2), item (ii), (d), the Minister is to give public notice thereof.
machine translation, not official
### 第六十六条の七
art-66-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7 · https://japanlaw.org/l/332AC0000000026/art-66-7
**第一項** 前条第一項各号に掲げる内国法人（資産の流動化に関する法律第二条第三項に規定する特定目的会社、投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人、法人税法第二条第二十九号の二ホに掲げる特定目的信託に係る同法第四条の三に規定する受託法人又は特定投資信託（投資信託及び投資法人に関する法律第二条第三項に規定する投資信託のうち、法人課税信託に該当するものをいう。）に係る法人税法第四条の三に規定する受託法人（第三項において「特定目的会社等」という。）を除く。以下この項及び次項において同じ。）が、前条第一項、第八項又は第十項の規定の適用を受ける場合には、当該内国法人に係る外国関係会社（同条第二項第一号に規定する外国関係会社をいう。以下この条において同じ。）の所得に対して課される外国法人税（同法第六十九条第一項に規定する外国法人税をいう。以下この項及び第三項において同じ。）の額（政令で定める外国法人税にあつては、政令で定める金額）のうち、当該外国関係会社の課税対象金額に対応するものとして政令で定めるところにより計算した金額（当該金額が当該課税対象金額を超える場合には、当該課税対象金額に相当する金額）、当該外国関係会社の部分課税対象金額に対応するものとして政令で定めるところにより計算した金額（当該金額が当該部分課税対象金額を超える場合には、当該部分課税対象金額に相当する金額）又は当該外国関係会社の金融子会社等部分課税対象金額に対応するものとして政令で定めるところにより計算した金額（当該金額が当該金融子会社等部分課税対象金額を超える場合には、当該金融子会社等部分課税対象金額に相当する金額）は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額（同法第六十九条第一項に規定する控除対象外国法人税の額をいう。次項において同じ。）とみなして、同法第六十九条及び地方法人税法第十二条の規定を適用する。この場合において、法人税法第六十九条第十二項中「外国法人税の額につき」とあるのは、「外国法人税の額（租税特別措置法第六十六条の七第一項（内国法人の外国関係会社に係る所得の課税の特例）に規定する外国関係会社の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額を含む。以下この項において同じ。）につき」とする。
art-66-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-1
Where a domestic corporation listed in each item of paragraph (1) of the preceding Article (excluding a specific purpose company prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets, an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations, a trustee corporation prescribed in Article 4-3 of the Corporation Tax Act pertaining to a special purpose trust listed in Article 2, item (xxix)-2, (e) of that Act, or a trustee corporation prescribed in Article 4-3 of the Corporation Tax Act pertaining to a specified investment trust (meaning an investment trust prescribed in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations that falls under the category of trust subject to corporate taxation) (referred to in paragraph (3) as a "specific purpose company, etc."); hereinafter the same applies in this paragraph and the following paragraph) is subject to the provisions of paragraph (1), paragraph (8) or paragraph (10) of the preceding Article, out of the amount of foreign country's corporate tax (meaning foreign country's corporate tax prescribed in Article 69, paragraph (1) of that Act; hereinafter the same applies in this paragraph and paragraph (3)) imposed on the income of a foreign affiliated company (meaning a foreign affiliated company prescribed in paragraph (2), item (i) of that Article; hereinafter the same applies in this Article) of the domestic corporation (for foreign country's corporate tax specified by Cabinet Order, the amount specified by Cabinet Order), the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the taxable amount of the foreign affiliated company (if that amount exceeds the taxable amount, the amount equivalent to the taxable amount), the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the partially taxable amount of the foreign affiliated company (if that amount exceeds the partially taxable amount, the amount equivalent to the partially taxable amount) or the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the partially taxable amount for a financial subsidiary, etc. of the foreign affiliated company (if that amount exceeds the partially taxable amount for a financial subsidiary, etc., the amount equivalent to the partially taxable amount for a financial subsidiary, etc.) is deemed, pursuant to the provisions of Cabinet Order, to be the amount of credit-eligible foreign country's corporate tax paid by the domestic corporation (meaning the amount of credit-eligible foreign country's corporate tax prescribed in Article 69, paragraph (1) of that Act; the same applies in the following paragraph), and the provisions of Article 69 of that Act and Article 12 of the Local Corporation Tax Act apply. In this case, the phrase "with regard to the amount of foreign country's corporate tax" in Article 69, paragraph (12) of the Corporation Tax Act is deemed to be replaced with "with regard to the amount of foreign country's corporate tax (including the portion of the amount of foreign country's corporate tax imposed on the income of a foreign affiliated company prescribed in Article 66-7, paragraph (1) (Special Provisions on Taxation on Income from the Foreign Affiliated Company of a Domestic Corporation) of the Act on Special Measures Concerning Taxation that is deemed to be paid by the domestic corporation pursuant to the provisions of that paragraph; hereinafter the same applies in this paragraph)".
machine translation, not official
**第二項** 前条第一項各号に掲げる内国法人が、同項の規定の適用に係る外国関係会社の課税対象金額に相当する金額につき同項の規定の適用を受ける場合、同条第八項の規定の適用に係る外国関係会社の部分課税対象金額に相当する金額につき同項の規定の適用を受ける場合又は同条第十項の規定の適用に係る外国関係会社の金融子会社等部分課税対象金額に相当する金額につき同項の規定の適用を受ける場合において、前項の規定により法人税法第六十九条第一項から第三項まで又は第十八項（同条第二十三項又は第二十四項において準用する場合を含む。第四項において同じ。）の規定の適用を受けるときは、前項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。
art-66-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-2
Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provisions of the paragraph with respect to the amount equivalent to the taxable amount of a foreign affiliated company that is subject to the provisions of the paragraph, is subject to the provisions of paragraph (8) of that Article with respect to the amount equivalent to the partially taxable amount of a foreign affiliated company that is subject to the provisions of that paragraph, or is subject to the provisions of paragraph (10) of that Article with respect to the amount equivalent to the partially taxable amount for a financial subsidiary, etc. of a foreign affiliated company that is subject to the provisions of that paragraph, and the domestic corporation is also subject to the provisions of Article 69, paragraphs (1) through (3) or paragraph (18) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to paragraph (23) or paragraph (24) of that Article; the same applies in paragraph (4)) pursuant to the provisions of the preceding paragraph, the amount that is deemed to be the amount of credit-eligible foreign country's corporate tax pursuant to the provisions of the preceding paragraph is included in gross profit in calculating the amount of income of the domestic corporation for the business year specified by Cabinet Order.
machine translation, not official
**第三項** 前条第一項各号に掲げる内国法人（特定目的会社等に限る。以下この項において同じ。）が、同条第一項又は第八項の規定の適用を受ける場合には、当該内国法人に係る外国関係会社の所得に対して課される外国法人税の額（第一項に規定する政令で定める外国法人税にあつては、政令で定める金額）のうち、当該外国関係会社の課税対象金額に対応するものとして政令で定めるところにより計算した金額（当該金額が当該課税対象金額を超える場合には、当該課税対象金額に相当する金額）又は当該外国関係会社の部分課税対象金額に対応するものとして政令で定めるところにより計算した金額（当該金額が当該部分課税対象金額を超える場合には、当該部分課税対象金額に相当する金額）は、政令で定めるところにより、当該内国法人が納付した外国法人税の額（第九条の三の二第三項第二号又は第九条の六第一項に規定する外国法人税の額をいう。）とみなして、第九条の三の二及び第九条の六から第九条の六の四までの規定を適用する。
art-66-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-3
Where a domestic corporation listed in each item of paragraph (1) of the preceding Article (limited to a specific purpose company, etc.; hereinafter the same applies in this paragraph) is subject to the provisions of paragraph (1) or paragraph (8) of that Article, out of the amount of foreign country's corporate tax imposed on the income of a foreign affiliated company of the domestic corporation (for foreign country's corporate tax specified by Cabinet Order as referred to in paragraph (1), the amount specified by Cabinet Order), the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the taxable amount of the foreign affiliated company (if that amount exceeds the taxable amount, the amount equivalent to the taxable amount) or the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the partially taxable amount of the foreign affiliated company (if that amount exceeds the partially taxable amount, the amount equivalent to the partially taxable amount) is deemed, pursuant to the provisions of Cabinet Order, to be the amount of foreign country's corporate tax paid by the domestic corporation (meaning the amount of foreign country's corporate tax prescribed in Article 9-3-2, paragraph (3), item (ii) or Article 9-6, paragraph (1)), and the provisions of Article 9-3-2 and Articles 9-6 through 9-6-4 apply.
machine translation, not official
**第四項** 前条第一項各号に掲げる内国法人が、同項又は同条第八項若しくは第十項の規定の適用を受ける場合には、次に掲げる金額の合計額（次項及び第十一項において「所得税等の額」という。）のうち、当該内国法人に係る外国関係会社の課税対象金額に対応するものとして政令で定めるところにより計算した金額に相当する金額、当該外国関係会社の部分課税対象金額に対応するものとして政令で定めるところにより計算した金額に相当する金額又は当該外国関係会社の金融子会社等部分課税対象金額に対応するものとして政令で定めるところにより計算した金額に相当する金額（第六項及び第十項において「控除対象所得税額等相当額」という。）は、当該内国法人の政令で定める事業年度の所得に対する法人税の額（この項並びに法人税法第六十八条、第六十九条第一項から第三項まで及び第十八項並びに第七十条の規定を適用しないで計算した場合の法人税の額とし、附帯税（国税通則法第二条第四号に規定する附帯税をいう。第一号において同じ。）の額を除く。第十項において同じ。）から控除する。
art-66-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4
Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provisions of that paragraph or paragraph (8) or paragraph (10) of that Article, out of the sum of the following amounts (referred to as the "amount of income tax, etc." in the following paragraph and paragraph (11)), the amount equivalent to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the taxable amount of a foreign affiliated company of the domestic corporation, the amount equivalent to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the partially taxable amount of the foreign affiliated company, or the amount equivalent to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the partially taxable amount for a financial subsidiary, etc. of the foreign affiliated company (referred to as the "credit-eligible amount equivalent to income tax, etc." in paragraph (6) and paragraph (10)) is deducted from the amount of corporation tax on the income of the domestic corporation for the business year specified by Cabinet Order (which is to be the amount of corporation tax calculated without applying the provisions of this paragraph and Article 68, Article 69, paragraphs (1) through (3) and paragraph (18), and Article 70 of the Corporation Tax Act, and excludes the amount of accessory tax (meaning accessory tax prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes; the same applies in item (i)); the same applies in paragraph (10)):
machine translation, not official
**一** 当該外国関係会社に対して課される所得税の額（附帯税の額を除く。）、法人税（各対象会計年度の国際最低課税残余額に対する法人税及び退職年金等積立金に対する法人税を除く。）の額（附帯税の額を除く。）及び地方法人税（地方法人税法第六条第一項第三号に定める基準法人税額に対する地方法人税及び同条第二項第二号に定める国際最低課税額等に係る特定基準法人税額に対する地方法人税を除く。）の額（附帯税の額を除く。）
art-66-7/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4/item-1
the amount of income tax imposed on the foreign affiliated company (excluding the amount of accessory tax), the amount of corporation tax (excluding corporation tax on the residual amount of global minimum tax for each covered accounting year and corporation tax on retirement pension funds) (excluding the amount of accessory tax), and the amount of local corporation tax (excluding local corporation tax on the base corporation tax amount specified in Article 6, paragraph (1), item (iii) of the Local Corporation Tax Act and local corporation tax on the specified base corporation tax amount pertaining to the global minimum tax amount, etc. specified in paragraph (2), item (ii) of that Article) (excluding the amount of accessory tax);
machine translation, not official
**二** 当該外国関係会社に対して課される地方税法第二十三条第一項第三号に掲げる法人税割（同法第一条第二項において準用する同法第四条第二項（第一号に係る部分に限る。）又は同法第七百三十四条第二項（第二号に係る部分に限る。）の規定により都が課するものを含むものとし、退職年金等積立金に対する法人税に係るものを除く。）の額及び同法第二百九十二条第一項第三号に掲げる法人税割（同法第七百三十四条第二項（第二号に係る部分に限る。）の規定により都が課するものを含むものとし、退職年金等積立金に対する法人税に係るものを除く。）の額
art-66-7/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4/item-2
the amount of the corporation tax levy listed in Article 23, paragraph (1), item (iii) of the Local Tax Act imposed on the foreign affiliated company (including that imposed by the Tokyo Metropolis pursuant to the provisions of Article 4, paragraph (2) of that Act (limited to the part pertaining to item (i)) as applied mutatis mutandis pursuant to Article 1, paragraph (2) of that Act, or pursuant to the provisions of Article 734, paragraph (2) of that Act (limited to the part pertaining to item (ii)), and excluding that pertaining to corporation tax on retirement pension funds) and the amount of the corporation tax levy listed in Article 292, paragraph (1), item (iii) of that Act (including that imposed by the Tokyo Metropolis pursuant to the provisions of Article 734, paragraph (2) of that Act (limited to the part pertaining to item (ii)), and excluding that pertaining to corporation tax on retirement pension funds).
machine translation, not official
**第五項** 前項の規定は、確定申告書等、修正申告書又は更正請求書に同項の規定による控除の対象となる所得税等の額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる所得税等の額は、当該書類に当該所得税等の額として記載された金額を限度とする。
art-66-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-5
The provisions of the preceding paragraph apply only if a document stating the amount of income tax, etc. subject to the deduction under that paragraph, the amount to be deducted, and the details of the calculation of that amount is attached to the final return, etc., amended return or written request for reassessment. In this case, the amount of income tax, etc. that forms the basis for calculating the amount to be deducted pursuant to the provisions of that paragraph is limited to the amount stated in the document as the amount of income tax, etc.
machine translation, not official
**第六項** 前条第一項各号に掲げる内国法人が、同項の規定の適用に係る外国関係会社の課税対象金額に相当する金額につき同項の規定の適用を受ける場合、同条第八項の規定の適用に係る外国関係会社の部分課税対象金額に相当する金額につき同項の規定の適用を受ける場合又は同条第十項の規定の適用に係る外国関係会社の金融子会社等部分課税対象金額に相当する金額につき同項の規定の適用を受ける場合において、第四項の規定の適用を受けるときは、当該内国法人に係る外国関係会社に係る控除対象所得税額等相当額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。
art-66-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-6
Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provisions of that paragraph with respect to the amount equivalent to the taxable amount of a foreign affiliated company that is subject to the provisions of that paragraph, is subject to the provisions of paragraph (8) of that Article with respect to the amount equivalent to the partially taxable amount of a foreign affiliated company that is subject to the provisions of that paragraph, or is subject to the provisions of paragraph (10) of that Article with respect to the amount equivalent to the partially taxable amount for a financial subsidiary, etc. of a foreign affiliated company that is subject to the provisions of that paragraph, and the domestic corporation is subject to the provisions of paragraph (4), the credit-eligible amount equivalent to income tax, etc. pertaining to the foreign affiliated company of the domestic corporation is included in gross profit in calculating the amount of income of the domestic corporation for the business year specified by Cabinet Order.
machine translation, not official
**第七項** 第四項の規定の適用がある場合には、法人税法第二編第一章第二節第二款の規定による法人税の額からの控除及び同項の規定による法人税の額からの控除については、同項の規定による控除は、同法第六十九条の二の規定による控除をした後に、かつ、同法第七十条の規定による控除をする前に行うものとする。
art-66-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-7
Where the provisions of paragraph (4) apply, with regard to the deduction from the amount of corporation tax under the provisions of Part II, Chapter I, Section 2, Subsection 2 of the Corporation Tax Act and the deduction from the amount of corporation tax under the provisions of paragraph (4), the deduction under the provisions of that paragraph is to be made after the deduction under the provisions of Article 69-2 of that Act and before the deduction under the provisions of Article 70 of that Act.
machine translation, not official
**第八項** 第四項の規定の適用がある場合における法人税法第二編第一章（第二節第二款を除く。）の規定の適用については、次に定めるところによる。
art-66-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-8
With regard to the application of the provisions of Part II, Chapter I of the Corporation Tax Act (excluding Section 2, Subsection 2) in the case where the provisions of paragraph (4) apply, the following provisions apply:
machine translation, not official
**一** 法人税法第六十七条第三項に規定する計算した金額の合計額は、当該計算した金額の合計額から第四項の規定による控除をされるべき金額を控除した金額とする。
art-66-7/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-8/item-1
the sum of the calculated amounts prescribed in Article 67, paragraph (3) of the Corporation Tax Act is to be the amount obtained by deducting, from that sum of the calculated amounts, the amount to be deducted under the provisions of paragraph (4);
machine translation, not official
**二** 法人税法第七十二条第一項第二号に掲げる金額は、同項に規定する期間（通算子法人にあつては、同条第五項第一号に規定する期間）を一事業年度とみなして同条第一項第一号に掲げる所得の金額につき同法第二編第一章第二節（第六十七条、第六十八条第三項及び第七十条を除く。）の規定及び第四項の規定を適用するものとした場合に計算される法人税の額とする。
art-66-7/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-8/item-2
the amount listed in Article 72, paragraph (1), item (ii) of the Corporation Tax Act is to be the amount of corporation tax that would be calculated if the period prescribed in that paragraph (for a group tax sharing subsidiary corporation, the period prescribed in paragraph (5), item (i) of that Article) were deemed to be one business year and the provisions of Part II, Chapter I, Section 2 of that Act (excluding Article 67, Article 68, paragraph (3) and Article 70) and the provisions of paragraph (4) were applied to the amount of income listed in paragraph (1), item (i) of that Article;
machine translation, not official
**三** 法人税法第七十四条第一項第二号に掲げる金額は、同項第一号に掲げる所得の金額につき同法第二編第一章第二節の規定及び第四項の規定を適用して計算した法人税の額とする。
art-66-7/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-8/item-3
the amount listed in Article 74, paragraph (1), item (ii) of the Corporation Tax Act is to be the amount of corporation tax calculated by applying the provisions of Part II, Chapter I, Section 2 of that Act and the provisions of paragraph (4) to the amount of income listed in item (i) of that paragraph.
machine translation, not official
**第九項** 第四項の規定の適用がある場合における第四十二条の四第二十三項（第四十二条の四の二第五項、第四十二条の五第八項、第四十二条の六第九項、第四十二条の九第六項、第四十二条の十第六項、第四十二条の十一第七項、第四十二条の十一の二第六項、第四十二条の十二第七項、第四十二条の十二の二第三項、第四十二条の十二の四第九項、第四十二条の十二の五第九項、第四十二条の十二の六第十七項又は第四十二条の十二の七第十一項において準用する場合を含む。以下この項において同じ。）及び地方法人税法の規定の適用については、第四十二条の四第二十三項中「又は第三編第二章第二節（第百四十三条を除く。）の規定」とあるのは「の規定」と、「控除及び」とあるのは「控除、」と、「控除に」とあるのは「控除及び第六十六条の七第四項の規定による法人税の額からの控除に」と、「同法第七十条の二又は第百四十四条の二の三」とあるのは「同条第七項及び同法第七十条の二」と、「法人税法税額控除規定に」とあるのは「第六十六条の七第四項の規定及び法人税法税額控除規定に」と、同法第六条第一項第一号中「まで」とあるのは「まで及び租税特別措置法第六十六条の七第四項」とする。
art-66-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-9
With regard to the application of the provisions of Article 42-4, paragraph (23) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (5), Article 42-5, paragraph (8), Article 42-6, paragraph (9), Article 42-9, paragraph (6), Article 42-10, paragraph (6), Article 42-11, paragraph (7), Article 42-11-2, paragraph (6), Article 42-12, paragraph (7), Article 42-12-2, paragraph (3), Article 42-12-4, paragraph (9), Article 42-12-5, paragraph (9), Article 42-12-6, paragraph (17) or Article 42-12-7, paragraph (11); hereinafter the same applies in this paragraph) and the Local Corporation Tax Act in the case where the provisions of paragraph (4) apply, the phrase "Part II, Chapter I, Section 2, Subsection 2 or Part III, Chapter II, Section 2 (excluding Article 143) of the Corporation Tax Act" in Article 42-4, paragraph (23) is deemed to be replaced with "Part II, Chapter I, Section 2, Subsection 2 of the Corporation Tax Act", the phrase "in this paragraph) and the deduction" with "in this paragraph), the deduction", the phrase "and the following paragraph)," with "and the following paragraph) and the deduction from the amount of corporation tax under the provisions of Article 66-7, paragraph (4),", the phrase "Article 70-2 or 144-2-3 of that Act" with "paragraph (7) of that Article and Article 70-2 of that Act", and the phrase "under the Corporation Tax Act tax credit provisions" with "under the provisions of Article 66-7, paragraph (4) and the Corporation Tax Act tax credit provisions"; and the phrase "Articles 68 through 70-2 of that Act" in Article 6, paragraph (1), item (i) of that Act is deemed to be replaced with "Articles 68 through 70-2 of that Act and Article 66-7, paragraph (4) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第十項** 内国法人が各課税事業年度（地方法人税法第七条第一項に規定する課税事業年度をいう。以下この項において同じ。）において第四項の規定の適用を受ける場合において、当該課税事業年度の控除対象所得税額等相当額が同項に規定する政令で定める事業年度の所得に対する法人税の額を超えるときは、その超える金額を当該課税事業年度の所得地方法人税額（同法第十一条に規定する所得地方法人税額をいう。第十二項において同じ。）から控除する。
art-66-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-10
Where a domestic corporation is subject to the provisions of paragraph (4) in each taxable business year (meaning a taxable business year prescribed in Article 7, paragraph (1) of the Local Corporation Tax Act; hereinafter the same applies in this paragraph), if the credit-eligible amount equivalent to income tax, etc. for that taxable business year exceeds the amount of corporation tax on the income for the business year specified by Cabinet Order prescribed in that paragraph, the excess amount is deducted from the amount of local corporation tax on income for that taxable business year (meaning the amount of local corporation tax on income prescribed in Article 11 of that Act; the same applies in paragraph (12)).
machine translation, not official
**第十一項** 前項の規定は、地方法人税法第二条第十四号に規定する地方法人税中間申告書で同法第十七条第一項各号に掲げる事項を記載したもの、同法第二条第十五号に規定する地方法人税確定申告書、修正申告書又は更正請求書に前項の規定による控除の対象となる所得税等の額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる所得税等の額は、当該書類に当該所得税等の額として記載された金額を限度とする。
art-66-7/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-11
The provisions of the preceding paragraph apply only if a document stating the amount of income tax, etc. subject to the deduction under the preceding paragraph, the amount to be deducted, and the details of the calculation of that amount is attached to an interim return for local corporation tax prescribed in Article 2, item (xiv) of the Local Corporation Tax Act that states the matters listed in the items of Article 17, paragraph (1) of that Act, a final return for local corporation tax prescribed in Article 2, item (xv) of that Act, an amended return or a written request for reassessment. In this case, the amount of income tax, etc. that forms the basis for calculating the amount to be deducted pursuant to the provisions of that paragraph is limited to the amount stated in the document as the amount of income tax, etc.
machine translation, not official
**第十二項** 第十項の規定の適用がある場合には、地方法人税法第十二条から第十四条までの規定による所得地方法人税額からの控除及び同項の規定による所得地方法人税額からの控除については、同項の規定による控除は、同法第十二条の二の規定による控除をした後に、かつ、同法第十三条の規定による控除をする前に行うものとする。
art-66-7/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-12
Where the provisions of paragraph (10) apply, with regard to the deduction from the amount of local corporation tax on income under the provisions of Articles 12 through 14 of the Local Corporation Tax Act and the deduction from the amount of local corporation tax on income under the provisions of paragraph (10), the deduction under the provisions of that paragraph is to be made after the deduction under the provisions of Article 12-2 of that Act and before the deduction under the provisions of Article 13 of that Act.
machine translation, not official
**第十三項** 第十項の規定の適用がある場合における地方法人税法の規定の適用については、次に定めるところによる。
art-66-7/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-13
With regard to the application of the provisions of the Local Corporation Tax Act in the case where the provisions of paragraph (10) apply, the following provisions apply:
machine translation, not official
**一** 地方法人税法第十七条第一項第二号に掲げる金額は、同項第一号に掲げる課税標準法人税額につき同法第二章第二節（第十一条及び第十三条を除く。）の規定及び第十項の規定を適用して計算した地方法人税の額とする。
art-66-7/par-13/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-13/item-1
the amount listed in Article 17, paragraph (1), item (ii) of the Local Corporation Tax Act is to be the amount of local corporation tax calculated by applying the provisions of Chapter II, Section 2 of that Act (excluding Article 11 and Article 13) and the provisions of paragraph (10) to the taxable base corporation tax amount listed in item (i) of that paragraph;
machine translation, not official
**二** 地方法人税法第十九条第一項第二号に掲げる金額は、同項第一号に掲げる課税標準法人税額につき同法第二章第二節の規定及び第十項の規定を適用して計算した地方法人税の額とする。
art-66-7/par-13/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-13/item-2
the amount listed in Article 19, paragraph (1), item (ii) of the Local Corporation Tax Act is to be the amount of local corporation tax calculated by applying the provisions of Chapter II, Section 2 of that Act and the provisions of paragraph (10) to the taxable base corporation tax amount listed in item (i) of that paragraph.
machine translation, not official
### 第六十六条の八
art-66-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8 · https://japanlaw.org/l/332AC0000000026/art-66-8
**第一項** 内国法人が外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）から受ける同法第二十三条第一項第一号に掲げる金額（以下この条において「剰余金の配当等の額」という。）がある場合には、当該剰余金の配当等の額のうち当該外国法人に係る特定課税対象金額に達するまでの金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
art-66-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-1
Where a domestic corporation has the amount listed in Article 23, paragraph (1), item (i) of the Corporation Tax Act (hereinafter referred to in this Article as the "amount of dividend of surplus, etc.") received from a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of that Act; hereinafter the same applies in this paragraph), the portion of the amount of dividend of surplus, etc. up to the specified taxable amount pertaining to the foreign corporation is not included in gross profit in calculating the amount of income of the domestic corporation for each business year.
machine translation, not official
**第二項** 内国法人が外国法人から受ける剰余金の配当等の額（法人税法第二十三条の二第一項の規定の適用を受ける部分の金額に限る。以下この項において同じ。）がある場合には、当該剰余金の配当等の額のうち当該外国法人に係る特定課税対象金額に達するまでの金額についての同条第一項の規定の適用については、同項中「剰余金の配当等の額から当該剰余金の配当等の額に係る費用の額に相当するものとして政令で定めるところにより計算した金額を控除した金額」とあるのは、「剰余金の配当等の額」とする。
art-66-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-2
Where a domestic corporation has an amount of dividend of surplus, etc. received from a foreign corporation (limited to the portion of the amount to which the provisions of Article 23-2, paragraph (1) of the Corporation Tax Act apply; hereinafter the same applies in this paragraph), with regard to the application of the provisions of paragraph (1) of that Article to the portion of the amount of dividend of surplus, etc. up to the specified taxable amount pertaining to the foreign corporation, the phrase "the amount obtained by deducting, from the amount of dividend of surplus, etc., the amount calculated pursuant to the provisions of Cabinet Order as the amount equivalent to the amount of expenses pertaining to that amount of dividend of surplus, etc." in that paragraph is deemed to be replaced with "the amount of dividend of surplus, etc.".
machine translation, not official
**第三項** 内国法人が外国法人から受ける剰余金の配当等の額（法人税法第二十三条の二第二項の規定の適用を受ける部分の金額に限る。以下この項において同じ。）がある場合には、当該剰余金の配当等の額のうち当該外国法人に係る特定課税対象金額に達するまでの金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
art-66-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-3
Where a domestic corporation has an amount of dividend of surplus, etc. received from a foreign corporation (limited to the portion of the amount to which the provisions of Article 23-2, paragraph (2) of the Corporation Tax Act apply; hereinafter the same applies in this paragraph), the portion of the amount of dividend of surplus, etc. up to the specified taxable amount pertaining to the foreign corporation is not included in gross profit in calculating the amount of income of the domestic corporation for each business year.
machine translation, not official
**第四項** 前三項に規定する特定課税対象金額とは、次に掲げる金額の合計額をいう。
art-66-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-4
The specified taxable amount prescribed in the preceding three paragraphs means the sum of the following amounts:
machine translation, not official
**一** 外国法人に係る課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額で、内国法人が当該外国法人から剰余金の配当等の額を受ける日を含む事業年度において第六十六条の六第一項、第八項又は第十項の規定により当該事業年度の所得の金額の計算上益金の額に算入されるもののうち、当該内国法人の有する当該外国法人の直接保有の株式等の数（内国法人が有する外国法人の株式の数又は出資の金額をいう。次号、次項及び第十項において同じ。）及び当該内国法人と当該外国法人との間の実質支配関係（同条第二項第五号に規定する実質支配関係をいう。次号及び第十項第二号において同じ。）の状況を勘案して政令で定めるところにより計算した金額
art-66-8/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-4/item-1
the amount calculated pursuant to the provisions of Cabinet Order, by taking into consideration the number of shares, etc. held directly by the domestic corporation in the foreign corporation (meaning the number of shares of or amount of capital contributions to a foreign corporation held by a domestic corporation; the same applies in the following item, the following paragraph and paragraph (10)) and the status of the relationship of substantive control between the domestic corporation and the foreign corporation (meaning the relationship of substantive control prescribed in paragraph (2), item (v) of that Article; the same applies in the following item and paragraph (10), item (ii)), out of the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. pertaining to the foreign corporation that is included in gross profit in calculating the amount of income for the business year that includes the day on which the domestic corporation receives the amount of dividend of surplus, etc. from the foreign corporation, pursuant to the provisions of Article 66-6, paragraph (1), paragraph (8) or paragraph (10) in that business year;
machine translation, not official
**二** 外国法人に係る課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額で、内国法人が当該外国法人から剰余金の配当等の額を受ける日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において第六十六条の六第一項、第八項又は第十項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入されたもののうち、当該内国法人の有する当該外国法人の直接保有の株式等の数及び当該内国法人と当該外国法人との間の実質支配関係の状況を勘案して政令で定めるところにより計算した金額（前十年以内の各事業年度において当該外国法人から受けた剰余金の配当等の額（前三項の規定の適用を受けた部分の金額に限る。以下この号において同じ。）がある場合には、当該剰余金の配当等の額に相当する金額を控除した残額。以下この条において「課税済金額」という。）
art-66-8/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-4/item-2
the amount calculated pursuant to the provisions of Cabinet Order, by taking into consideration the number of shares, etc. held directly by the domestic corporation in the foreign corporation and the status of the relationship of substantive control between the domestic corporation and the foreign corporation, out of the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. pertaining to the foreign corporation that was included in gross profit in calculating the amount of income for each business year that began within ten years before the first day of the business year that includes the day on which the domestic corporation receives the amount of dividend of surplus, etc. from the foreign corporation (hereinafter referred to in this Article as "each business year within the preceding ten years"), pursuant to the provisions of Article 66-6, paragraph (1), paragraph (8) or paragraph (10) in each business year within the preceding ten years (if there is an amount of dividend of surplus, etc. received from the foreign corporation in each business year within the preceding ten years (limited to the portion of the amount to which the provisions of the preceding three paragraphs were applied; hereinafter the same applies in this item), the balance remaining after deducting the amount equivalent to that amount of dividend of surplus, etc.; hereinafter referred to in this Article as the "already-taxed amount").
machine translation, not official
**第五項** 内国法人が適格合併、適格分割、適格現物出資又は適格現物分配（以下この項において「適格組織再編成」という。）により被合併法人、分割法人、現物出資法人又は現物分配法人からその有する外国法人の直接保有の株式等の数の全部又は一部の移転を受けた場合には、当該内国法人の当該適格組織再編成の日（当該適格組織再編成が残余財産の全部の分配である場合には、その残余財産の確定の日の翌日）を含む事業年度以後の各事業年度における前項の規定の適用については、次の各号に掲げる適格組織再編成の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該内国法人の前十年以内の各事業年度の課税済金額とみなす。
art-66-8/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5
Where a domestic corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution (hereinafter referred to in this paragraph as a "qualified reorganization"), the transfer of the whole or part of the number of shares, etc. of a foreign corporation held directly by the merged corporation, the split corporation, the corporation making a capital contribution in kind or the corporation making a distribution in kind, with regard to the application of the provisions of the preceding paragraph in the business year that includes the date of the qualified reorganization (if the qualified reorganization is a distribution of all of the residual assets, the day following the date of determination of the residual assets) and each subsequent business year of the domestic corporation, the amount specified in each of the following items for the category of qualified reorganization listed in the relevant item, pursuant to the provisions of Cabinet Order, is deemed to be the already-taxed amount of the domestic corporation for each business year within the preceding ten years:
machine translation, not official
**一** 適格合併又は適格現物分配（適格現物分配にあつては、残余財産の全部の分配に限る。以下この号において「適格合併等」という。） 当該適格合併等に係る被合併法人又は現物分配法人の合併等前十年内事業年度（適格合併等の日（当該適格合併等が残余財産の全部の分配である場合には、その残余財産の確定の日の翌日）前十年以内に開始した各事業年度をいう。）の課税済金額
art-66-8/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5/item-1
qualified merger or qualified in-kind distribution (for a qualified in-kind distribution, limited to a distribution of all of the residual assets; hereinafter referred to in this item as a "qualified merger, etc."): the already-taxed amount of the merged corporation or the corporation making a distribution in kind involved in the qualified merger, etc. for each business year within ten years before the merger, etc. (meaning each business year that began within ten years before the date of the qualified merger, etc. (if the qualified merger, etc. is a distribution of all of the residual assets, the day following the date of determination of the residual assets));
machine translation, not official
**二** 適格分割、適格現物出資又は適格現物分配（適格現物分配にあつては、残余財産の全部の分配を除く。以下この号及び次項において「適格分割等」という。） 当該適格分割等に係る分割法人、現物出資法人又は現物分配法人（同項において「分割法人等」という。）の分割等前十年内事業年度（適格分割等の日を含む事業年度開始の日前十年以内に開始した各事業年度をいう。同項において同じ。）の課税済金額のうち、当該適格分割等により当該内国法人が移転を受けた当該外国法人の直接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額
art-66-8/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5/item-2
qualified company split, qualified capital contribution in kind or qualified in-kind distribution (for a qualified in-kind distribution, excluding a distribution of all of the residual assets; hereinafter referred to in this item and the following paragraph as a "qualified company split, etc."): Any part of the already-taxed amount of the split corporation, corporation making a capital contribution in kind or corporation making a distribution in kind involved in the qualified company split, etc. (referred to in that paragraph as the "split corporation, etc.") for each business year within ten years before the company split, etc. (meaning each business year that commenced within ten years before the first day of the business year that includes the date of the qualified company split, etc.; the same applies in that paragraph), which is calculated pursuant to the method specified by Cabinet Order as the amount corresponding to the number of shares, etc. of the foreign corporation held directly that was transferred to the domestic corporation as a result of the qualified company split, etc., while taking into consideration the contents of the claim prescribed in Article 66-6, paragraph (1).
machine translation, not official
**第六項** 適格分割等に係る分割承継法人、被現物出資法人又は被現物分配法人（以下この項において「分割承継法人等」という。）が前項の規定の適用を受ける場合には、当該適格分割等に係る分割法人等の当該適格分割等の日を含む事業年度以後の各事業年度における第四項の規定の適用については、当該分割法人等の分割等前十年内事業年度の課税済金額のうち、前項の規定により当該分割承継法人等の前十年以内の各事業年度の課税済金額とみなされる金額は、ないものとする。
art-66-8/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-6
Where the successor corporation in a company split, the corporation receiving a capital contribution in kind or the corporation receiving a distribution in kind (hereinafter referred to in this paragraph as the "successor corporation in a split, etc.") involved in a qualified company split, etc. is subject to the provisions of the preceding paragraph, with regard to the application of the provisions of paragraph (4) in the business year that includes the date of the qualified company split, etc. and each subsequent business year of the split corporation, etc. involved in the qualified company split, etc., the amount, out of the already-taxed amount of the split corporation, etc. for each business year within ten years before the company split, etc., that is deemed to be the already-taxed amount of the successor corporation in a split, etc. for each business year within the preceding ten years pursuant to the provisions of the preceding paragraph is deemed not to exist.
machine translation, not official
**第七項** 内国法人が外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）から受ける剰余金の配当等の額がある場合には、当該剰余金の配当等の額（第一項の規定の適用を受ける部分の金額を除く。）のうち当該外国法人に係る間接特定課税対象金額に達するまでの金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
art-66-8/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-7
Where a domestic corporation has an amount of dividend of surplus, etc. received from a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph), the portion of the amount of dividend of surplus, etc. (excluding the portion of the amount to which the provisions of paragraph (1) apply) up to the indirect specified taxable amount pertaining to the foreign corporation is not included in gross profit in calculating the amount of income of the domestic corporation for each business year.
machine translation, not official
**第八項** 内国法人が外国法人から受ける剰余金の配当等の額（法人税法第二十三条の二第一項の規定の適用を受ける部分の金額に限る。以下この項において同じ。）がある場合には、当該剰余金の配当等の額（第二項の規定の適用を受ける部分の金額を除く。）のうち当該外国法人に係る間接特定課税対象金額に達するまでの金額についての同条第一項の規定の適用については、同項中「剰余金の配当等の額から当該剰余金の配当等の額に係る費用の額に相当するものとして政令で定めるところにより計算した金額を控除した金額」とあるのは、「剰余金の配当等の額」とする。
art-66-8/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-8
Where a domestic corporation has an amount of dividend of surplus, etc. received from a foreign corporation (limited to the portion of the amount to which the provisions of Article 23-2, paragraph (1) of the Corporation Tax Act apply; hereinafter the same applies in this paragraph), with regard to the application of the provisions of paragraph (1) of that Article to the portion of the amount of dividend of surplus, etc. (excluding the portion of the amount to which the provisions of paragraph (2) apply) up to the indirect specified taxable amount pertaining to the foreign corporation, the phrase "the amount obtained by deducting, from the amount of dividend of surplus, etc., the amount calculated pursuant to the provisions of Cabinet Order as the amount equivalent to the amount of expenses pertaining to that amount of dividend of surplus, etc." in that paragraph is deemed to be replaced with "the amount of dividend of surplus, etc.".
machine translation, not official
**第九項** 内国法人が外国法人から受ける剰余金の配当等の額（法人税法第二十三条の二第二項の規定の適用を受ける部分の金額に限る。以下この項において同じ。）がある場合には、当該剰余金の配当等の額（第三項の規定の適用を受ける部分の金額を除く。）のうち当該外国法人に係る間接特定課税対象金額に達するまでの金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
art-66-8/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-9
Where a domestic corporation has an amount of dividend of surplus, etc. received from a foreign corporation (limited to the portion of the amount to which the provisions of Article 23-2, paragraph (2) of the Corporation Tax Act apply; hereinafter the same applies in this paragraph), the portion of the amount of dividend of surplus, etc. (excluding the portion of the amount to which the provisions of paragraph (3) apply) up to the indirect specified taxable amount pertaining to the foreign corporation is not included in gross profit in calculating the amount of income of the domestic corporation for each business year.
machine translation, not official
**第十項** 前三項に規定する間接特定課税対象金額とは、次に掲げる金額のうちいずれか少ない金額をいう。
art-66-8/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10
The indirect specified taxable amount prescribed in the preceding three paragraphs means whichever is the smaller of the following amounts:
machine translation, not official
**一** 内国法人が外国法人から剰余金の配当等の額を受ける日を含む当該内国法人の事業年度（以下この項において「配当事業年度」という。）開始の日前二年以内に開始した各事業年度（以下この項において「前二年以内の各事業年度」という。）のうち最も古い事業年度開始の日から配当事業年度終了の日までの期間において、当該外国法人が他の外国法人から受けた剰余金の配当等の額（当該他の外国法人の第六十六条の六第一項、第八項又は第十項の規定の適用に係る事業年度開始の日前に受けた剰余金の配当等の額として政令で定めるものを除く。）のうち、当該内国法人の有する当該外国法人の直接保有の株式等の数に対応する部分の金額として政令で定める金額（前二年以内の各事業年度において当該外国法人から受けた剰余金の配当等の額（前三項の規定の適用を受けた金額のうち、当該外国法人が当該他の外国法人から受けた剰余金の配当等の額に対応する部分の金額に限る。以下この号において同じ。）がある場合には、当該剰余金の配当等の額に相当する金額を控除した残額。第十二項において「間接配当等」という。）
art-66-8/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10/item-1
the amount specified by Cabinet Order as the portion corresponding to the number of shares, etc. held directly by the domestic corporation in the foreign corporation, out of the amount of dividend of surplus, etc. received by the foreign corporation from another foreign corporation during the period from the first day of the earliest of the business years that began within two years before the first day of the business year of the domestic corporation that includes the day on which the domestic corporation receives the amount of dividend of surplus, etc. from the foreign corporation (hereinafter referred to in this paragraph as the "dividend business year") (those business years hereinafter referred to in this paragraph as "each business year within the preceding two years") to the end of the dividend business year (excluding the amount specified by Cabinet Order as the amount of dividend of surplus, etc. received before the first day of the business year of the other foreign corporation to which the provisions of Article 66-6, paragraph (1), paragraph (8) or paragraph (10) apply) (if there is an amount of dividend of surplus, etc. received from the foreign corporation in each business year within the preceding two years (limited to the portion, out of the amount to which the provisions of the preceding three paragraphs were applied, corresponding to the amount of dividend of surplus, etc. received by the foreign corporation from the other foreign corporation; hereinafter the same applies in this item), the balance remaining after deducting the amount equivalent to that amount of dividend of surplus, etc.; referred to in paragraph (12) as "indirect dividends, etc.");
machine translation, not official
**二** 次に掲げる金額の合計額
art-66-8/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10/item-2
the sum of the following amounts:
machine translation, not official
**イ** 前号の他の外国法人に係る課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額で、配当事業年度において第六十六条の六第一項、第八項又は第十項の規定により配当事業年度の所得の金額の計算上益金の額に算入されるもののうち、同号の内国法人の有する当該他の外国法人の間接保有の株式等の数（内国法人が外国法人を通じて間接に有するものとして政令で定める他の外国法人の株式の数又は出資の金額をいう。ロにおいて同じ。）及び当該内国法人と当該他の外国法人との間の実質支配関係の状況を勘案して政令で定めるところにより計算した金額
art-66-8/par-10/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-10/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10/item-2/sub-1
the amount calculated pursuant to the provisions of Cabinet Order, by taking into consideration the number of shares, etc. held indirectly by the domestic corporation referred to in that item in the other foreign corporation (meaning the number of shares of or amount of capital contributions to another foreign corporation specified by Cabinet Order as being held indirectly by a domestic corporation through a foreign corporation; the same applies in (b)) and the status of the relationship of substantive control between the domestic corporation and the other foreign corporation, out of the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. pertaining to the other foreign corporation referred to in the preceding item that is included in gross profit in calculating the amount of income for the dividend business year pursuant to the provisions of Article 66-6, paragraph (1), paragraph (8) or paragraph (10) in the dividend business year;
machine translation, not official
**ロ** 前号の他の外国法人に係る課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額で、前二年以内の各事業年度において第六十六条の六第一項、第八項又は第十項の規定により前二年以内の各事業年度の所得の金額の計算上益金の額に算入されたもののうち、同号の内国法人の有する当該他の外国法人の間接保有の株式等の数及び当該内国法人と当該他の外国法人との間の実質支配関係の状況を勘案して政令で定めるところにより計算した金額（前二年以内の各事業年度において同号の外国法人から受けた剰余金の配当等の額（前三項の規定の適用を受けた金額のうち、当該外国法人が当該他の外国法人から受けた剰余金の配当等の額に対応する部分の金額に限る。以下この号において同じ。）がある場合には、当該剰余金の配当等の額に相当する金額を控除した残額。第十二項において「間接課税済金額」という。）
art-66-8/par-10/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-10/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10/item-2/sub-2
the amount calculated pursuant to the provisions of Cabinet Order, by taking into consideration the number of shares, etc. held indirectly by the domestic corporation referred to in that item in the other foreign corporation and the status of the relationship of substantive control between the domestic corporation and the other foreign corporation, out of the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. pertaining to the other foreign corporation referred to in the preceding item that was included in gross profit in calculating the amount of income for each business year within the preceding two years pursuant to the provisions of Article 66-6, paragraph (1), paragraph (8) or paragraph (10) in each business year within the preceding two years (if there is an amount of dividend of surplus, etc. received from the foreign corporation referred to in that item in each business year within the preceding two years (limited to the portion, out of the amount to which the provisions of the preceding three paragraphs were applied, corresponding to the amount of dividend of surplus, etc. received by the foreign corporation from the other foreign corporation; hereinafter the same applies in this item), the balance remaining after deducting the amount equivalent to that amount of dividend of surplus, etc.; referred to in paragraph (12) as the "indirectly taxed amount").
machine translation, not official
**第十一項** 第五項及び第六項の規定は、第七項から前項までの規定を適用する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第五項 直接保有の株式等の数の 第十項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）の
前項 第十項
前十年以内の各事業年度の課税済金額 前二年以内の各事業年度（同項第一号に規定する前二年以内の各事業年度をいう。次項において同じ。）の間接配当等（第十項第一号に規定する間接配当等をいう。以下この項及び次項において同じ。）又は間接課税済金額（第十項第二号ロに規定する間接課税済金額をいう。以下この項及び次項において同じ。）
第五項第一号 合併等前十年内事業年度 合併等前二年内事業年度
前十年以内 前二年以内
課税済金額 間接配当等又は間接課税済金額
第五項第二号 分割等前十年内事業年度 分割等前二年内事業年度
前十年以内 前二年以内
課税済金額 間接配当等又は間接課税済金額
直接保有の株式等の数 間接保有の株式等の数
第六項 前項 第十一項において準用する前項
第四項 第十項
分割等前十年内事業年度の課税済金額 分割等前二年内事業年度の間接配当等又は間接課税済金額
前十年以内の各事業年度の課税済金額 前二年以内の各事業年度の間接配当等又は間接課税済金額
art-66-8/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-11
The provisions of paragraph (5) and paragraph (6) apply mutatis mutandis in the case where the provisions of paragraph (7) through the preceding paragraph apply. In this case, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Paragraph (5) number of shares, etc. held directly number of shares, etc. held indirectly prescribed in paragraph (10), item (ii), (a) (hereinafter referred to in this paragraph as the "number of shares, etc. held indirectly")
the preceding paragraph paragraph (10)
already-taxed amount for each business year within the preceding ten years indirect dividends, etc. (meaning indirect dividends, etc. prescribed in paragraph (10), item (i); hereinafter the same applies in this paragraph and the following paragraph) or indirectly taxed amount (meaning the indirectly taxed amount prescribed in paragraph (10), item (ii), (b); hereinafter the same applies in this paragraph and the following paragraph) for each business year within the preceding two years (meaning each business year within the preceding two years prescribed in item (i) of that paragraph; the same applies in the following paragraph)
Paragraph (5), item (i) business year within ten years before the merger, etc. business year within two years before the merger, etc.
within ten years within two years
already-taxed amount indirect dividends, etc. or indirectly taxed amount
Paragraph (5), item (ii) business year within ten years before the company split, etc. business year within two years before the company split, etc.
within ten years within two years
already-taxed amount indirect dividends, etc. or indirectly taxed amount
number of shares, etc. held directly number of shares, etc. held indirectly
Paragraph (6) the preceding paragraph the preceding paragraph as applied mutatis mutandis pursuant to paragraph (11)
paragraph (4) paragraph (10)
already-taxed amount for each business year within ten years before the company split, etc. indirect dividends, etc. or indirectly taxed amount for each business year within two years before the company split, etc.
already-taxed amount for each business year within the preceding ten years indirect dividends, etc. or indirectly taxed amount for each business year within the preceding two years
machine translation, not official
**第十二項** 第一項から第三項まで及び第七項から第九項までの規定は、課税済金額又は間接配当等若しくは間接課税済金額に係る事業年度のうち最も古い事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書の提出があり、かつ、第一項から第三項まで及び第七項から第九項までの規定の適用を受けようとする事業年度の確定申告書等、修正申告書又は更正請求書にこれらの規定により益金の額に算入されない剰余金の配当等の額及びその計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、これらの規定により益金の額に算入されない金額は、当該金額として記載された金額を限度とする。
art-66-8/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-12
The provisions of paragraphs (1) through (3) and paragraphs (7) through (9) apply only if a final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act has been filed for each business year from the earliest of the business years pertaining to the already-taxed amount or the indirect dividends, etc. or indirectly taxed amount onward, and a document stating the amount of dividend of surplus, etc. that is not included in gross profit pursuant to those provisions and the details of its calculation is attached to the final return, etc., amended return or written request for reassessment for the business year for which the domestic corporation seeks to apply the provisions of paragraphs (1) through (3) and paragraphs (7) through (9). In this case, the amount that is not included in gross profit pursuant to those provisions is limited to the amount stated as such amount.
machine translation, not official
**第十三項** 第一項若しくは第三項又は第七項若しくは第九項の規定の適用がある場合における法人税法の規定の適用については、同法第六十七条第三項第三号中「益金不算入）」とあるのは、「益金不算入）又は租税特別措置法第六十六条の八（内国法人の外国関係会社に係る所得の課税の特例）」とするほか、利益積立金額の計算に関し必要な事項は、政令で定める。
art-66-8/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-13
With regard to the application of the provisions of the Corporation Tax Act in the case where the provisions of paragraph (1) or paragraph (3) or paragraph (7) or paragraph (9) apply, the phrase "Article 23-2 (Exclusion from Gross Profit of Dividends Received from Foreign Subsidiaries)" in Article 67, paragraph (3), item (iii) of that Act is deemed to be replaced with "Article 23-2 (Exclusion from Gross Profit of Dividends Received from Foreign Subsidiaries) or Article 66-8 (Special Provisions on Taxation on Income from the Foreign Affiliated Company of a Domestic Corporation) of the Act on Special Measures Concerning Taxation", and other necessary matters concerning the calculation of the amount of revenue reserves are specified by Cabinet Order.
machine translation, not official
**第十四項** 第二項又は第八項の規定の適用がある場合における法人税法の規定の適用については、同法第三十九条の二中「を除く」とあるのは「並びに租税特別措置法第六十六条の八第二項及び第八項（内国法人の外国関係会社に係る所得の課税の特例）の規定の適用を受ける部分の金額を除く」と、同法第六十七条第三項第三号中「益金不算入）」とあるのは「益金不算入）（租税特別措置法第六十六条の八第二項又は第八項（内国法人の外国関係会社に係る所得の課税の特例）の規定により読み替えて適用する場合を含む。）」とするほか、利益積立金額の計算に関し必要な事項は、政令で定める。
art-66-8/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-14
With regard to the application of the provisions of the Corporation Tax Act in the case where the provisions of paragraph (2) or paragraph (8) apply, the phrase "excluding the portion of the amount to which the provisions of Article 23-2, paragraph (2) apply" in Article 39-2 of that Act is deemed to be replaced with "excluding the portion of the amount to which the provisions of Article 23-2, paragraph (2) apply and the portion of the amount to which the provisions of Article 66-8, paragraph (2) and paragraph (8) (Special Provisions on Taxation on Income from the Foreign Affiliated Company of a Domestic Corporation) of the Act on Special Measures Concerning Taxation apply", and the phrase "Article 23-2 (Exclusion from Gross Profit of Dividends Received from Foreign Subsidiaries)" in Article 67, paragraph (3), item (iii) of that Act is deemed to be replaced with "Article 23-2 (Exclusion from Gross Profit of Dividends Received from Foreign Subsidiaries) (including as applied by replacing the terms pursuant to the provisions of Article 66-8, paragraph (2) or paragraph (8) (Special Provisions on Taxation on Income from the Foreign Affiliated Company of a Domestic Corporation) of the Act on Special Measures Concerning Taxation)", and other necessary matters concerning the calculation of the amount of revenue reserves are specified by Cabinet Order.
machine translation, not official
### 第六十六条の九
art-66-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9 · https://japanlaw.org/l/332AC0000000026/art-66-9
**第一項** 内国法人が第六十六条の六第一項各号に掲げる法人に該当するかどうかの判定に関する事項その他前三条の規定の適用に関し必要な事項は、政令で定める。
art-66-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9/par-1
Matters concerning the determination as to whether or not a domestic corporation falls under any of the categories of corporations listed in the items of Article 66-6, paragraph (1), and other necessary matters concerning the application of the provisions of the preceding three Articles are specified by Cabinet Order.
machine translation, not official
## 第二款 特殊関係株主等である内国法人に係る外国関係法人に係る所得の課税の特例 — Subsection 2 Special Provisions on Taxation of the Income of the Foreign Affiliated Corporations of a Domestic Corporation That Is a Specially-Related Shareholder, etc.
heading: machine translation, not official
ch-3/sec-7-4/subsec-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7-4/subsec-2 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-7-4/subsec-2
### 第六十六条の九の二
art-66-9-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2
**第一項** 特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この条において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この条において同じ。）を間接に有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この条において「外国関係法人」という。）のうち、特定外国関係法人又は対象外国関係法人に該当するものが、平成十九年十月一日以後に開始する各事業年度において適用対象金額を有するときは、その適用対象金額のうち当該特殊関係株主等である内国法人の有する当該特定外国関係法人又は対象外国関係法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等（法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。次項第三号イにおいて同じ。）を請求する権利をいう。第八項及び第十項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条及び第六十六条の九の四において「課税対象金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から四月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。
art-66-9-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-1
Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation with a special relationship thereto as specified by Cabinet Order; hereinafter the same applies in this Subsection) and a specially-related domestic corporation, there is a relationship specified by Cabinet Order as a relationship whereby the specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same applies in this Article) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the specially-related domestic corporation (excluding the shares or capital contributions held by the specially-related domestic corporation itself; hereinafter referred to in this Article as "issued shares, etc.") (such relationship referred to in the following paragraph as a "specified relationship"), and a foreign corporation specified by Cabinet Order as acting as an intermediary between the specially-related shareholder, etc. and the specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Article as a "foreign affiliated corporation"), which falls under the category of specified foreign affiliated corporation or covered affiliated foreign corporation, has an amount of applicable income in each business year beginning on or after October 1, 2007, the amount equivalent to the part of the amount of applicable income which is calculated pursuant to the method specified by Cabinet Order as the amount corresponding to the number of shares, etc. held through direct and/or indirect ownership by the domestic corporation that is the specially-related shareholder, etc. in the specified foreign affiliated corporation or covered affiliated foreign corporation, while taking into consideration the contents of the claim (meaning a claim to demand dividends of surplus, etc. (meaning dividends of surplus, dividends of profit or distributions of surplus prescribed in Article 23, paragraph (1), item (i) of the Corporation Tax Act; the same applies in item (iii), (a) of the following paragraph); the same applies in paragraph (8) and paragraph (10)) vested in those shares, etc. (referred to in the following Article and Article 66-9-4 as the "taxable amount") is deemed to be an amount of revenue of the domestic corporation that is the specially-related shareholder, etc., and is included in gross profit in calculating the amount of income of the domestic corporation for each business year that includes the day on which four months have elapsed since the day following the last day of the relevant business year.
machine translation, not official
**第二項** この款において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-66-9-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2
In this Subsection, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特定株主等 特定関係が生ずることとなる直前に特定内国法人（当該直前に株主等（法人税法第二条第十四号に規定する株主等をいう。）の五人以下並びにこれらと政令で定める特殊の関係のある個人及び法人によつて発行済株式等の総数又は総額の百分の八十以上の数又は金額の株式等を保有される内国法人をいう。次号において同じ。）の株式等を有する個人及び法人をいう。
art-66-9-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-1
specified shareholder, etc.: An individual and corporation holding, at the time immediately before a specified relationship is established, shares, etc. of a specified domestic corporation (meaning a domestic corporation wherein five or fewer shareholders, etc. (meaning shareholders, etc. prescribed in Article 2, item (xiv) of the Corporation Tax Act) as well as individuals and corporations with a special relationship thereto as specified by Cabinet Order hold shares, etc. that account for 80 percent or more of the total number or total amount of its issued shares, etc. at that time; the same applies in the following item);
machine translation, not official
**二** 特殊関係内国法人 特定内国法人又は特定内国法人からその資産及び負債の大部分の移転を受けたものとして政令で定める内国法人をいう。
art-66-9-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-2
specially-related domestic corporation: A specified domestic corporation, or a domestic corporation specified by Cabinet Order as a corporation that has received the transfer of the majority of assets and liabilities from a specified domestic corporation;
machine translation, not official
**三** 特定外国関係法人 次に掲げる外国関係法人をいう。
art-66-9-2/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-3
specified foreign affiliated corporation: Any of the following foreign affiliated corporations:
machine translation, not official
**イ** 次のいずれにも該当しない外国関係法人
art-66-9-2/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-3/sub-1
a foreign affiliated corporation that falls under none of the following:
machine translation, not official
**（１）** その主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有している外国関係法人
art-66-9-2/par-2/item-3/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-3/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-3/sub-1/sub2-1
a foreign affiliated corporation that has an office, store, factory or other fixed facilities found to be necessary for conducting its principal business;
machine translation, not official
**（２）** その本店又は主たる事務所の所在する国又は地域（以下この項、第八項及び第十項において「本店所在地国」という。）においてその事業の管理、支配及び運営を自ら行つている外国関係法人
art-66-9-2/par-2/item-3/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-3/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-3/sub-1/sub2-2
a foreign affiliated corporation that itself conducts the management, control and operation of its business in the state or territory where its head office or principal office is located (hereinafter referred to in this paragraph, paragraph (8) and paragraph (10) as the "state of the head office");
machine translation, not official
**（３）** 外国子法人（当該外国関係法人とその本店所在地国を同じくする外国法人で、当該外国関係法人の有する当該外国法人の株式等の数又は金額のその発行済株式等の総数又は総額のうちに占める割合が百分の二十五以上であることその他の政令で定める要件に該当するものをいう。）の株式等の保有を主たる事業とする外国関係法人で、その収入金額のうちに占める当該株式等に係る剰余金の配当等の額の割合が著しく高いことその他の政令で定める要件に該当するもの
art-66-9-2/par-2/item-3/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-3/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-3/sub-1/sub2-3
a foreign affiliated corporation whose principal business is the holding of shares, etc. of a foreign subsidiary corporation (meaning a foreign corporation whose state of the head office is the same as that of the foreign affiliated corporation and which satisfies the requirements specified by Cabinet Order, such as the requirement that the ratio of the number or amount of shares, etc. of the foreign corporation held by the foreign affiliated corporation to the total number or total amount of its issued shares, etc. is 25 percent or more), and which satisfies the requirements specified by Cabinet Order, such as the requirement that the ratio of the amount of dividend of surplus, etc. pertaining to those shares, etc. to its revenue is extremely high;
machine translation, not official
**（４）** 特定子法人（特殊関係株主等である内国法人に係る他の外国関係法人で、部分対象外国関係法人に該当するものその他の政令で定めるものをいう。）の株式等の保有を主たる事業とする外国関係法人で、その本店所在地国を同じくする管理支配法人（当該内国法人に係る他の外国関係法人のうち、部分対象外国関係法人に該当するもので、その本店所在地国において、その役員（法人税法第二条第十五号に規定する役員をいう。第八号及び第八項において同じ。）又は使用人がその主たる事業を的確に遂行するために通常必要と認められる業務の全てに従事しているものをいう。（４）及び（５）において同じ。）によつてその事業の管理、支配及び運営が行われていること、当該管理支配法人がその本店所在地国で行う事業の遂行上欠くことのできない機能を果たしていること、その収入金額のうちに占める当該株式等に係る剰余金の配当等の額及び当該株式等の譲渡に係る対価の額の割合が著しく高いことその他の政令で定める要件に該当するもの
art-66-9-2/par-2/item-3/sub-1/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-3/sub-1/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-3/sub-1/sub2-4
a foreign affiliated corporation whose principal business is the holding of shares, etc. of a specified subsidiary corporation (meaning another foreign affiliated corporation pertaining to the domestic corporation that is a specially-related shareholder, etc. that falls under the category of a partially covered foreign affiliated corporation, or any other corporation specified by Cabinet Order), and which satisfies the requirements specified by Cabinet Order, such as the requirements that the management, control and operation of its business are conducted by a management and control corporation whose state of the head office is the same as its own (meaning, among other foreign affiliated corporations pertaining to the domestic corporation, one that falls under the category of a partially covered foreign affiliated corporation and whose officers (meaning officers prescribed in Article 2, item (xv) of the Corporation Tax Act; the same applies in item (viii) and paragraph (8)) or employees engage, in its state of the head office, in all of the operations that are found to be ordinarily necessary to properly carry out its principal business; the same applies in 4. and 5.), that the management and control corporation performs functions indispensable for carrying out the business it conducts in its state of the head office, and that the ratio of the amount of dividend of surplus, etc. pertaining to those shares, etc. and the amount of consideration for the transfer of those shares, etc. to its revenue is extremely high;
machine translation, not official
**（５）** その本店所在地国にある不動産の保有、その本店所在地国における石油その他の天然資源の探鉱、開発若しくは採取又はその本店所在地国の社会資本の整備に関する事業の遂行上欠くことのできない機能を果たしている外国関係法人で、その本店所在地国を同じくする管理支配法人によつてその事業の管理、支配及び運営が行われていることその他の政令で定める要件に該当するもの
art-66-9-2/par-2/item-3/sub-1/sub2-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-3/sub-1/sub2-5 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-3/sub-1/sub2-5
a foreign affiliated corporation that performs functions indispensable for carrying out a business relating to the holding of real property located in its state of the head office, the exploration, development or extraction of oil or other natural resources in its state of the head office, or the development of social infrastructure in its state of the head office, and which satisfies the requirements specified by Cabinet Order, such as the requirement that the management, control and operation of its business are conducted by a management and control corporation whose state of the head office is the same as its own.
machine translation, not official
**ロ** その総資産の額として政令で定める金額（ロにおいて「総資産額」という。）に対する第八項第一号から第七号まで及び第八号から第十号までに掲げる金額に相当する金額の合計額の割合（第七号中「外国関係法人（特定外国関係法人に該当するものを除く。）」とあるのを「外国関係法人」として同号及び第八号の規定を適用した場合に外国金融関係法人に該当することとなる外国関係法人にあつては、総資産額に対する第十項第一号に掲げる金額に相当する金額又は同項第二号から第四号までに掲げる金額に相当する金額の合計額のうちいずれか多い金額の割合）が百分の三十を超える外国関係法人（総資産額に対する有価証券（法人税法第二条第二十一号に規定する有価証券をいう。第八項において同じ。）、貸付金その他政令で定める資産の額の合計額として政令で定める金額の割合が百分の五十を超える外国関係法人に限る。）
art-66-9-2/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-3/sub-2
a foreign affiliated corporation for which the ratio of the sum of the amounts equivalent to the amounts listed in paragraph (8), items (i) through (vii) and items (viii) through (x) to the amount specified by Cabinet Order as the amount of its total assets (referred to in (b) as the "amount of total assets") (for a foreign affiliated corporation that would fall under the category of a foreign finance-related corporation if the provisions of item (vii) and item (viii) were applied by deeming the phrase "foreign affiliated corporation (excluding one that falls under the category of a specified foreign affiliated corporation)" in item (vii) to be replaced with "foreign affiliated corporation", the ratio of the amount equivalent to the amount listed in paragraph (10), item (i) or the sum of the amounts equivalent to the amounts listed in items (ii) through (iv) of that paragraph, whichever is greater, to the amount of total assets) exceeds 30 percent (limited to a foreign affiliated corporation for which the ratio of the amount specified by Cabinet Order as the sum of the amounts of Securities (meaning Securities prescribed in Article 2, item (xxi) of the Corporation Tax Act; the same applies in paragraph (8)), loans and other assets specified by Cabinet Order to the amount of total assets exceeds 50 percent);
machine translation, not official
**ハ** 次に掲げる要件のいずれにも該当する外国関係法人
art-66-9-2/par-2/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-3/sub-3
a foreign affiliated corporation that satisfies all of the following requirements:
machine translation, not official
**（１）** 各事業年度の非関連者等収入保険料（関連者（当該外国関係法人に係る特殊関係内国法人、特殊関係株主等その他これらの者に準ずる者として政令で定めるものをいう。（２）において同じ。）以外の者から収入するものとして政令で定める収入保険料をいう。（２）において同じ。）の合計額の収入保険料の合計額に対する割合として政令で定めるところにより計算した割合が百分の十未満であること。
art-66-9-2/par-2/item-3/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-3/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-3/sub-3/sub2-1
the ratio calculated pursuant to the method specified by Cabinet Order as the ratio of the total amount of premium income from non-affiliates, etc. for each business year (meaning premium income specified by Cabinet Order as being received from persons other than related parties (meaning a specially-related domestic corporation or a specially-related shareholder, etc. pertaining to the foreign affiliated corporation, or any other person specified by Cabinet Order as being equivalent thereto; the same applies in 2.); the same applies in 2.) to the total amount of premium income is less than 10 percent;
machine translation, not official
**（２）** 各事業年度の非関連者等支払再保険料合計額（関連者以外の者に支払う再保険料の合計額を関連者等収入保険料（非関連者等収入保険料以外の収入保険料をいう。（２）において同じ。）の合計額の収入保険料の合計額に対する割合で按分した金額として政令で定める金額をいう。）の関連者等収入保険料の合計額に対する割合として政令で定めるところにより計算した割合が百分の五十未満であること。
art-66-9-2/par-2/item-3/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-3/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-3/sub-3/sub2-2
the ratio calculated pursuant to the method specified by Cabinet Order as the ratio of the total amount of reinsurance premiums paid to non-affiliates, etc. for each business year (meaning the amount specified by Cabinet Order as the amount obtained by apportioning the total amount of reinsurance premiums paid to persons other than related parties according to the ratio of the total amount of premium income from related parties, etc. (meaning premium income other than premium income from non-affiliates, etc.; the same applies in 2.) to the total amount of premium income) to the total amount of premium income from related parties, etc. is less than 50 percent.
machine translation, not official
**ニ** 租税に関する情報の交換に関する国際的な取組への協力が著しく不十分な国又は地域として財務大臣が指定する国又は地域に本店又は主たる事務所を有する外国関係法人
art-66-9-2/par-2/item-3/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-3/sub-4 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-3/sub-4
a foreign affiliated corporation that has its head office or principal office in a state or territory designated by the Minister of Finance as a state or territory whose cooperation with international efforts for the exchange of information on taxes is significantly insufficient.
machine translation, not official
**四** 対象外国関係法人 次に掲げる要件のいずれかに該当しない外国関係法人（特定外国関係法人に該当するものを除く。）をいう。
art-66-9-2/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-4
covered affiliated foreign corporation: A foreign affiliated corporation that does not satisfy one or more of the following requirements (excluding one that falls under the category of a specified foreign affiliated corporation):
machine translation, not official
**イ** 株式等若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするもの（株式等の保有を主たる事業とする外国関係法人のうち第八号中「部分対象外国関係法人」とあるのを「外国関係法人」として同号の規定を適用した場合に外国金融関係法人に該当することとなるもの（同号に規定する外国金融機関に該当することとなるものを除く。ロにおいて「特定外国金融持株会社」という。）を除く。）でないこと。
art-66-9-2/par-2/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-4/sub-1
it is not one whose principal business is the holding of shares, etc. or bonds, the provision of industrial property rights or other rights relating to technology, production methods involving special technology or anything equivalent thereto (including rights to use those rights) or copyrights (including rights of publication, neighboring rights and anything equivalent thereto), or the leasing of ships or aircraft (excluding, among foreign affiliated corporations whose principal business is the holding of shares, etc., one that would fall under the category of a foreign finance-related corporation if the provisions of item (viii) were applied by deeming the phrase "partially covered foreign affiliated corporation" in that item to be replaced with "foreign affiliated corporation" (excluding one that would fall under the category of a foreign financial institution prescribed in that item; referred to in (b) as a "specified foreign financial holding company"));
machine translation, not official
**ロ** その本店所在地国においてその主たる事業（特定外国金融持株会社にあつては、政令で定める経営管理。ハにおいて同じ。）を行うに必要と認められる事務所、店舗、工場その他の固定施設を有していること並びにその本店所在地国においてその事業の管理、支配及び運営を自ら行つていることのいずれにも該当すること。
art-66-9-2/par-2/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-4/sub-2
it both has, in its state of the head office, an office, store, factory or other fixed facilities found to be necessary for conducting its principal business (for a specified foreign financial holding company, the business management specified by Cabinet Order; the same applies in (c)), and itself conducts the management, control and operation of its business in its state of the head office;
machine translation, not official
**ハ** 各事業年度においてその行う主たる事業が次に掲げる事業のいずれに該当するかに応じそれぞれ次に定める場合に該当すること。
art-66-9-2/par-2/item-4/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-4/sub-3
in each business year, it falls under the case specified in each of the following according to which of the following businesses its principal business falls under:
machine translation, not official
**（１）** 卸売業、銀行業、信託業、金融商品取引業、保険業、水運業又は航空運送業 その事業を主として当該外国関係法人に係る特殊関係内国法人、特殊関係株主等その他これらの者に準ずる者として政令で定めるもの以外の者との間で行つている場合として政令で定める場合
art-66-9-2/par-2/item-4/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-4/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-4/sub-3/sub2-1
wholesale business, banking business, trust business, financial instruments business, insurance business, water transportation business or air transportation business: The case specified by Cabinet Order in which the foreign affiliated corporation conducts business mainly with a person other than [1] a specially-related domestic corporation of the foreign affiliated corporation, [2] a specially-related shareholder, etc. or [3] any other person specified by Cabinet Order as being equivalent to the persons mentioned in [1] or [2]; or
machine translation, not official
**（２）** （１）に掲げる事業以外の事業 その事業を主としてその本店所在地国（当該本店所在地国に係る水域で第六十六条の六第二項第三号ハ（２）に規定する政令で定めるものを含む。）において行つている場合として政令で定める場合
art-66-9-2/par-2/item-4/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-4/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-4/sub-3/sub2-2
business other than the businesses listed in 1.: The case specified by Cabinet Order in which the foreign affiliated corporation conducts business mainly in its state of the head office (including the waters pertaining to that state of the head office that are specified by Cabinet Order as prescribed in Article 66-6, paragraph (2), item (iii), (c), 2.).
machine translation, not official
**五** 適用対象金額 特定外国関係法人又は対象外国関係法人の各事業年度の決算に基づく所得の金額につき法人税法及びこの法律による各事業年度の所得の金額の計算に準ずるものとして政令で定める基準により計算した金額（以下この号において「基準所得金額」という。）を基礎として、政令で定めるところにより、当該各事業年度開始の日前七年以内に開始した各事業年度において生じた欠損の金額及び当該基準所得金額に係る税額に関する調整を加えた金額をいう。
art-66-9-2/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-5
amount of applicable income: An amount adjusted, with respect to the amount of income of a specified foreign affiliated corporation or covered affiliated foreign corporation in its settlement of accounts for each business year, pursuant to the method specified by Cabinet Order, based on the amount calculated in accordance with the standards specified by Cabinet Order in a manner equivalent to the manner for calculating the amount of income for each business year pursuant to the Corporation Tax Act and this Act (hereinafter referred to in this item as the "base income amount"), in terms of the amount of loss incurred in each of the business years that commenced within seven years before the first day of the relevant business year and the amount of tax pertaining to the base income amount;
machine translation, not official
**六** 直接及び間接保有の株式等の数 第二条第一項第一号の二に規定する居住者又は内国法人が直接に有する外国法人の株式等の数又は金額及び他の外国法人を通じて間接に有するものとして政令で定める当該外国法人の株式等の数又は金額の合計数又は合計額をいう。
art-66-9-2/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-6
number of shares, etc. held through direct and/or indirect ownership: The sum of the number or amount of shares, etc. of a foreign corporation held directly by a resident prescribed in Article 2, paragraph (1), item (i)-2 or domestic corporation and the number or amount of shares, etc. of the foreign corporation specified by Cabinet Order as being held indirectly by the individual or domestic corporation via another foreign corporation;
machine translation, not official
**七** 部分対象外国関係法人 第四号イからハまでに掲げる要件の全てに該当する外国関係法人（特定外国関係法人に該当するものを除く。）をいう。
art-66-9-2/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-7
partially covered foreign affiliated corporation: A foreign affiliated corporation that satisfies all of the requirements listed in item (iv), (a) through (c) (excluding one that falls under the category of a specified foreign affiliated corporation);
machine translation, not official
**八** 外国金融関係法人 その本店所在地国の法令に準拠して銀行業、金融商品取引業（金融商品取引法第二十八条第一項に規定する第一種金融商品取引業と同種類の業務に限る。）又は保険業を行う部分対象外国関係法人でその本店所在地国においてその役員又は使用人がこれらの事業を的確に遂行するために通常必要と認められる業務の全てに従事しているもの（以下この号において「外国金融機関」という。）及び外国金融機関に準ずるものとして政令で定める部分対象外国関係法人をいう。
art-66-9-2/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-8
foreign finance-related corporation: A partially covered foreign affiliated corporation that engages in the banking business, financial instruments business (limited to business of the same type as the type I financial instruments business prescribed in Article 28, paragraph (1) of the Financial Instruments and Exchange Act) or insurance business in accordance with the laws and regulations of its state of the head office and whose officers or employees engage, in its state of the head office, in all of the operations that are found to be ordinarily necessary to properly carry out those businesses (hereinafter referred to in this item as a "foreign financial institution"), and a partially covered foreign affiliated corporation specified by Cabinet Order as being equivalent to a foreign financial institution;
machine translation, not official
**九** 清算部分対象外国関係法人 解散した外国関係法人のうち、その解散の日を含む事業年度開始の日前二年以内に開始した事業年度のいずれにおいても部分対象外国関係法人に該当していたものをいう。
art-66-9-2/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-9
liquidating partially covered foreign affiliated corporation: A foreign affiliated corporation that has dissolved and that fell under the category of a partially covered foreign affiliated corporation in each of the business years that began within two years before the first day of the business year that includes the date of its dissolution;
machine translation, not official
**十** 清算外国金融関係法人 解散した外国関係法人のうち、その解散の日を含む事業年度開始の日前一年以内に開始した事業年度のいずれにおいても外国金融関係法人に該当していたものをいう。
art-66-9-2/par-2/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-10
liquidating foreign financial affiliated corporation: A foreign affiliated corporation that has dissolved and that fell under the category of a foreign finance-related corporation in each of the business years that began within one year before the first day of the business year that includes the date of its dissolution;
machine translation, not official
**十一** 特例清算事業年度 清算部分対象外国関係法人又は清算外国金融関係法人が最初に部分対象外国関係法人又は外国金融関係法人に該当しないこととなつた事業年度終了の日から同日以後三年を経過した日（当該清算部分対象外国関係法人又は清算外国金融関係法人の残余財産の確定の日が当該三年を経過した日前である場合には当該残余財産の確定の日とし、その本店所在地国の法令又は慣行その他やむを得ない理由により当該残余財産の確定の日が当該三年を経過した日後である場合には政令で定める日とする。）までの期間内の日を含む事業年度をいう。
art-66-9-2/par-2/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-2/item-11 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-11
special liquidation business year: A business year that includes any day within the period from the end of the business year in which a liquidating partially covered foreign affiliated corporation or liquidating foreign financial affiliated corporation first ceased to fall under the category of a partially covered foreign affiliated corporation or foreign finance-related corporation to the day on which three years have elapsed from that day (if the date of determination of the residual assets of the liquidating partially covered foreign affiliated corporation or liquidating foreign financial affiliated corporation is before the day on which those three years have elapsed, the date of determination of the residual assets, and if the date of determination of the residual assets is after the day on which those three years have elapsed due to the laws and regulations or practices of its state of the head office or for any other unavoidable reason, the day specified by Cabinet Order).
machine translation, not official
**第三項** 国税庁の当該職員又は内国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、内国法人に係る外国関係法人が前項第三号イ（１）から（５）までのいずれかに該当するかどうかを判定するために必要があるときは、当該内国法人に対し、期間を定めて、当該外国関係法人が同号イ（１）から（５）までに該当することを明らかにする書類その他の資料の提示又は提出を求めることができる。この場合において、当該書類その他の資料の提示又は提出がないときは、同項（同号イに係る部分に限る。）の規定の適用については、当該外国関係法人は同号イ（１）から（５）までに該当しないものと推定する。
art-66-9-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-3
When it is necessary in order to determine whether a foreign affiliated corporation of a domestic corporation falls under any of item (iii), (a), 1. through 5. of the preceding paragraph, the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of the domestic corporation may request the domestic corporation to present or submit, within a specified period, documents or other materials showing that the foreign affiliated corporation falls under (a), 1. through 5. of that item. In this case, if those documents or other materials are not presented or submitted, with regard to the application of the provisions of that paragraph (limited to the part pertaining to (a) of that item), the foreign affiliated corporation is presumed not to fall under (a), 1. through 5. of that item.
machine translation, not official
**第四項** 国税庁の当該職員又は内国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、内国法人に係る外国関係法人が第二項第四号イからハまでに掲げる要件に該当するかどうかを判定するために必要があるときは、当該内国法人に対し、期間を定めて、当該外国関係法人が同号イからハまでに掲げる要件に該当することを明らかにする書類その他の資料の提示又は提出を求めることができる。この場合において、当該書類その他の資料の提示又は提出がないときは、同項（同号又は第七号に係る部分に限る。）の規定の適用については、当該外国関係法人は同項第四号イからハまでに掲げる要件に該当しないものと推定する。
art-66-9-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-4
When it is necessary in order to determine whether a foreign affiliated corporation of a domestic corporation satisfies the requirements listed in paragraph (2), item (iv), (a) through (c), the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of the domestic corporation may request the domestic corporation to present or submit, within a specified period, documents or other materials showing that the foreign affiliated corporation satisfies the requirements listed in (a) through (c) of that item. In this case, if those documents or other materials are not presented or submitted, with regard to the application of the provisions of that paragraph (limited to the part pertaining to that item or item (vii)), the foreign affiliated corporation is presumed not to satisfy the requirements listed in item (iv), (a) through (c) of that paragraph.
machine translation, not official
**第五項** 国税庁の当該職員又は内国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、内国法人に係る外国関係法人が清算部分対象外国関係法人又は清算外国金融関係法人のいずれかに該当するかどうかを判定するために必要があるときは、当該内国法人に対し、期間を定めて、当該外国関係法人が清算部分対象外国関係法人又は清算外国金融関係法人に該当することを明らかにする書類その他の資料の提示又は提出を求めることができる。この場合において、当該書類その他の資料の提示又は提出がないときは、第二項（第九号又は第十号に係る部分に限る。）の規定の適用については、当該外国関係法人は清算部分対象外国関係法人又は清算外国金融関係法人に該当しないものと推定する。
art-66-9-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-5
When it is necessary in order to determine whether a foreign affiliated corporation of a domestic corporation falls under the category of either a liquidating partially covered foreign affiliated corporation or a liquidating foreign financial affiliated corporation, the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of the domestic corporation may request the domestic corporation to present or submit, within a specified period, documents or other materials showing that the foreign affiliated corporation falls under the category of a liquidating partially covered foreign affiliated corporation or a liquidating foreign financial affiliated corporation. In this case, if those documents or other materials are not presented or submitted, with regard to the application of the provisions of paragraph (2) (limited to the part pertaining to item (ix) or item (x)), the foreign affiliated corporation is presumed not to fall under the category of a liquidating partially covered foreign affiliated corporation or a liquidating foreign financial affiliated corporation.
machine translation, not official
**第六項** 国税庁の当該職員又は内国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、内国法人に係る外国関係法人の各事業年度が特例清算事業年度に該当するかどうかを判定するために必要があるときは、当該内国法人に対し、期間を定めて、当該各事業年度が特例清算事業年度に該当することを明らかにする書類その他の資料の提示又は提出を求めることができる。この場合において、当該書類その他の資料の提示又は提出がないときは、第二項（第十一号に係る部分に限る。）の規定の適用については、当該各事業年度は特例清算事業年度に該当しないものと推定する。
art-66-9-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-6
When it is necessary in order to determine whether each business year of a foreign affiliated corporation of a domestic corporation falls under the category of a special liquidation business year, the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of the domestic corporation may request the domestic corporation to present or submit, within a specified period, documents or other materials showing that the relevant business year falls under the category of a special liquidation business year. In this case, if those documents or other materials are not presented or submitted, with regard to the application of the provisions of paragraph (2) (limited to the part pertaining to item (xi)), the relevant business year is presumed not to fall under the category of a special liquidation business year.
machine translation, not official
**第七項** 第一項の規定は、特殊関係株主等である内国法人に係る次の各号に掲げる外国関係法人につき当該各号に定める場合に該当する事実があるときは、当該各号に掲げる外国関係法人のその該当する事業年度に係る適用対象金額については、適用しない。
art-66-9-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-7
The provisions of paragraph (1) do not apply to the amount of applicable income of a foreign affiliated corporation listed in each of the following items of a domestic corporation that is a specially-related shareholder, etc. for the business year to which the fact applies, if there is a fact that falls under the case specified in the relevant item with respect to that foreign affiliated corporation:
machine translation, not official
**一** 特定外国関係法人 特定外国関係法人の各事業年度の租税負担割合（外国関係法人の各事業年度の所得に対して課される租税の額の当該所得の金額に対する割合として政令で定めるところにより計算した割合をいう。次号、第十二項及び第十四項において同じ。）が百分の二十七以上である場合
art-66-9-2/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-7/item-1
specified foreign affiliated corporation: The case where the tax burden ratio of the specified foreign affiliated corporation for each business year (meaning the ratio calculated pursuant to the method specified by Cabinet Order as the ratio of the amount of taxes imposed on the income of a foreign affiliated corporation for each business year to the amount of that income; the same applies in the following item, paragraph (12) and paragraph (14)) is 27 percent or more;
machine translation, not official
**二** 対象外国関係法人 対象外国関係法人の各事業年度の租税負担割合が百分の二十以上である場合
art-66-9-2/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-7/item-2
covered affiliated foreign corporation: The case where the tax burden ratio of the covered affiliated foreign corporation for each business year is 20 percent or more.
machine translation, not official
**第八項** 特殊関係株主等である内国法人に係る部分対象外国関係法人（外国金融関係法人に該当するものを除く。以下この項及び次項において同じ。）が、平成二十二年四月一日以後に開始する各事業年度において、当該各事業年度に係る次に掲げる金額（以下この項において「特定所得の金額」という。）を有する場合には、当該各事業年度の特定所得の金額に係る部分適用対象金額のうち当該特殊関係株主等である内国法人の有する当該部分対象外国関係法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権の内容を勘案して政令で定めるところにより計算した金額（次条及び第六十六条の九の四において「部分課税対象金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から四月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。
art-66-9-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8
Where a partially covered foreign affiliated corporation of a domestic corporation that is a specially-related shareholder, etc. (excluding one that falls under the category of a foreign finance-related corporation; hereinafter the same applies in this paragraph and the following paragraph) has, in each business year beginning on or after April 1, 2010, the following amounts for the relevant business year (hereinafter referred to in this paragraph as the "amount of specified income"), the amount equivalent to the amount calculated pursuant to the method specified by Cabinet Order, out of the partially applicable amount pertaining to the amount of specified income for the relevant business year, as the amount corresponding to the number of shares, etc. held through direct and/or indirect ownership by the domestic corporation that is the specially-related shareholder, etc. in the partially covered foreign affiliated corporation, while taking into consideration the contents of the claim vested in those shares, etc. (referred to in the following Article and Article 66-9-4 as the "partially taxable amount") is deemed to be an amount of revenue of the domestic corporation that is the specially-related shareholder, etc., and is included in gross profit in calculating the amount of income of the domestic corporation for each business year that includes the day on which four months have elapsed since the day following the last day of the relevant business year:
machine translation, not official
**一** 剰余金の配当等（第一項に規定する剰余金の配当等をいい、法人税法第二十三条第一項第二号に規定する金銭の分配を含む。以下この号及び第十一号イにおいて同じ。）の額（当該部分対象外国関係法人の有する他の法人の株式等の数又は金額のその発行済株式等の総数又は総額のうちに占める割合が百分の二十五以上であることその他の政令で定める要件に該当する場合における当該他の法人から受ける剰余金の配当等の額（当該他の法人の所得の金額の計算上損金の額に算入することとされている剰余金の配当等の額として政令で定める剰余金の配当等の額を除く。）を除く。以下この号において同じ。）の合計額から当該剰余金の配当等の額を得るために直接要した費用の額の合計額及び当該剰余金の配当等の額に係る費用の額として政令で定めるところにより計算した金額を控除した残額
art-66-9-2/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-1
the amount remaining after deducting, from the total amount of dividend of surplus, etc. (meaning dividends of surplus, etc. prescribed in paragraph (1), including distributions of monies prescribed in Article 23, paragraph (1), item (ii) of the Corporation Tax Act; hereinafter the same applies in this item and item (xi), (a)) (excluding the amount of dividend of surplus, etc. received from another corporation in the case where the requirements specified by Cabinet Order are satisfied, such as the requirement that the ratio of the number or amount of shares, etc. of the other corporation held by the partially covered foreign affiliated corporation to the total number or total amount of its issued shares, etc. is 25 percent or more (excluding the amount of dividend of surplus, etc. specified by Cabinet Order as the amount of dividend of surplus, etc. that is to be included in deductible expenses in the calculation of the amount of income of the other corporation); hereinafter the same applies in this item), the total amount of expenses directly incurred to obtain that amount of dividend of surplus, etc. and the amount calculated pursuant to the method specified by Cabinet Order as the amount of expenses pertaining to that amount of dividend of surplus, etc.;
machine translation, not official
**二** 受取利子等（その支払を受ける利子（これに準ずるものとして政令で定めるものを含む。以下この号において同じ。）をいう。以下この号及び第十一号ロにおいて同じ。）の額（その行う事業に係る業務の通常の過程において生ずる預金又は貯金（所得税法第二条第一項第十号に規定する政令で定めるものに相当するものを含む。）の利子の額、金銭の貸付けを主たる事業とする部分対象外国関係法人（金銭の貸付けを業として行うことにつきその本店所在地国の法令の規定によりその本店所在地国において免許又は登録その他これらに類する処分を受けているものに限る。）でその本店所在地国においてその役員又は使用人がその行う金銭の貸付けの事業を的確に遂行するために通常必要と認められる業務の全てに従事しているものが行う金銭の貸付けに係る利子の額その他政令で定める利子の額を除く。以下この号において同じ。）の合計額から当該受取利子等の額を得るために直接要した費用の額の合計額を控除した残額
art-66-9-2/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-2
the amount remaining after deducting, from the total amount of interest received, etc. (meaning interest that it receives (including anything specified by Cabinet Order as being equivalent thereto; hereinafter the same applies in this item); hereinafter the same applies in this item and item (xi), (b)) (excluding the amount of interest on deposits or savings (including those equivalent to those specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (x) of the Income Tax Act) arising in the ordinary course of operations pertaining to its business, the amount of interest pertaining to loans of money made by a partially covered foreign affiliated corporation whose principal business is the lending of money (limited to one that has obtained a license or registration or any other similar disposition in its state of the head office under the provisions of the laws and regulations of its state of the head office with respect to engaging in the lending of money as a business) and whose officers or employees engage, in its state of the head office, in all of the operations that are found to be ordinarily necessary to properly carry out its business of lending money, and the amount of any other interest specified by Cabinet Order; hereinafter the same applies in this item), the total amount of expenses directly incurred to obtain that amount of interest received, etc.;
machine translation, not official
**三** 有価証券の貸付けによる対価の額の合計額から当該対価の額を得るために直接要した費用の額の合計額を控除した残額
art-66-9-2/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-3
the amount remaining after deducting, from the total amount of consideration for the lending of Securities, the total amount of expenses directly incurred to obtain that consideration;
machine translation, not official
**四** 有価証券の譲渡に係る対価の額（当該部分対象外国関係法人の有する他の法人の株式等の数又は金額のその発行済株式等の総数又は総額のうちに占める割合が、当該譲渡の直前において、百分の二十五以上である場合における当該他の法人の株式等の譲渡に係る対価の額を除く。以下この号において同じ。）の合計額から当該有価証券の譲渡に係る原価の額として政令で定めるところにより計算した金額の合計額及び当該対価の額を得るために直接要した費用の額の合計額を減算した金額
art-66-9-2/par-8/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-4
the amount obtained by subtracting, from the total amount of consideration for the transfer of Securities (excluding the amount of consideration for the transfer of shares, etc. of another corporation in the case where the ratio of the number or amount of shares, etc. of the other corporation held by the partially covered foreign affiliated corporation to the total number or total amount of its issued shares, etc. is 25 percent or more immediately before the transfer; hereinafter the same applies in this item), the total amount calculated pursuant to the method specified by Cabinet Order as the cost of the transfer of those Securities and the total amount of expenses directly incurred to obtain that consideration;
machine translation, not official
**五** デリバティブ取引（法人税法第六十一条の五第一項に規定するデリバティブ取引をいう。以下この号及び第十一号ホにおいて同じ。）に係る利益の額又は損失の額として財務省令で定めるところにより計算した金額（同法第六十一条の六第一項各号に掲げる損失を減少させるために行つたデリバティブ取引として財務省令で定めるデリバティブ取引に係る利益の額又は損失の額、その本店所在地国の法令に準拠して商品先物取引法第二条第二十二項各号に掲げる行為に相当する行為を業として行う部分対象外国関係法人（その本店所在地国においてその役員又は使用人がその行う当該行為に係る事業を的確に遂行するために通常必要と認められる業務の全てに従事しているものに限る。）が行う財務省令で定めるデリバティブ取引に係る利益の額又は損失の額その他財務省令で定めるデリバティブ取引に係る利益の額又は損失の額を除く。）
art-66-9-2/par-8/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-5
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or the amount of loss pertaining to derivative transactions (meaning derivative transactions prescribed in Article 61-5, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this item and item (xi), (e)) (excluding the amount of profit or the amount of loss pertaining to derivative transactions specified by Order of the Ministry of Finance as derivative transactions conducted to reduce the losses listed in the items of Article 61-6, paragraph (1) of that Act, the amount of profit or the amount of loss pertaining to derivative transactions specified by Order of the Ministry of Finance that are conducted by a partially covered foreign affiliated corporation that engages, as a business, in acts equivalent to the acts listed in the items of Article 2, paragraph (22) of the Commodity Derivatives Transaction Act in accordance with the laws and regulations of its state of the head office (limited to one whose officers or employees engage, in its state of the head office, in all of the operations that are found to be ordinarily necessary to properly carry out the business pertaining to those acts), and the amount of profit or the amount of loss pertaining to any other derivative transactions specified by Order of the Ministry of Finance);
machine translation, not official
**六** その行う取引又はその有する資産若しくは負債につき外国為替の売買相場の変動に伴つて生ずる利益の額又は損失の額として財務省令で定めるところにより計算した金額（その行う事業（政令で定める取引を行う事業を除く。）に係る業務の通常の過程において生ずる利益の額又は損失の額を除く。）
art-66-9-2/par-8/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-6
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or the amount of loss arising from fluctuations in foreign exchange rates with respect to transactions it conducts or assets or liabilities it holds (excluding the amount of profit or the amount of loss arising in the ordinary course of operations pertaining to its business (excluding a business of conducting transactions specified by Cabinet Order));
machine translation, not official
**七** 前各号に掲げる金額に係る利益の額又は損失の額（これらに類する利益の額又は損失の額を含む。）を生じさせる資産の運用、保有、譲渡、貸付けその他の行為により生ずる利益の額又は損失の額（当該各号に掲げる金額に係る利益の額又は損失の額及び法人税法第六十一条の六第一項各号に掲げる損失を減少させるために行つた取引として財務省令で定める取引に係る利益の額又は損失の額を除く。）
art-66-9-2/par-8/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-7
the amount of profit or the amount of loss arising from the investment, holding, transfer, or lending of, or any other act involving, assets that give rise to the amount of profit or the amount of loss pertaining to the amounts listed in the preceding items (including any amount of profit or amount of loss similar thereto) (excluding the amount of profit or the amount of loss pertaining to the amounts listed in those items and the amount of profit or the amount of loss pertaining to transactions specified by Order of the Ministry of Finance as transactions conducted to reduce the losses listed in the items of Article 61-6, paragraph (1) of the Corporation Tax Act);
machine translation, not official
**七の二** イに掲げる金額からロに掲げる金額を減算した金額
art-66-9-2/par-8/item-7-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-7-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-7-2
the amount obtained by subtracting the amount listed in (b) from the amount listed in (a):
machine translation, not official
**イ** 収入保険料の合計額から支払つた再保険料の合計額を控除した残額に相当するものとして政令で定める金額
art-66-9-2/par-8/item-7-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-7-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-7-2/sub-1
the amount specified by Cabinet Order as the amount equivalent to the balance remaining after deducting the total amount of reinsurance premiums paid from the total amount of premium income;
machine translation, not official
**ロ** 支払保険金の額の合計額から収入した再保険金の額の合計額を控除した残額に相当するものとして政令で定める金額
art-66-9-2/par-8/item-7-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-7-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-7-2/sub-2
the amount specified by Cabinet Order as the amount equivalent to the balance remaining after deducting the total amount of reinsurance proceeds received from the total amount of insurance proceeds paid.
machine translation, not official
**八** 固定資産（政令で定めるものを除く。以下この号及び第十一号リにおいて同じ。）の貸付け（不動産又は不動産の上に存する権利を使用させる行為を含む。）による対価の額（主としてその本店所在地国において使用に供される固定資産（不動産及び不動産の上に存する権利を除く。）の貸付けによる対価の額、その本店所在地国にある不動産又は不動産の上に存する権利の貸付け（これらを使用させる行為を含む。）による対価の額及びその本店所在地国においてその役員又は使用人が固定資産の貸付け（不動産又は不動産の上に存する権利を使用させる行為を含む。以下この号及び第十一号リにおいて同じ。）を的確に遂行するために通常必要と認められる業務の全てに従事していることその他の政令で定める要件に該当する部分対象外国関係法人が行う固定資産の貸付けによる対価の額を除く。以下この号において同じ。）の合計額から当該対価の額を得るために直接要した費用の額（その有する固定資産に係る償却費の額として政令で定めるところにより計算した金額を含む。）の合計額を控除した残額
art-66-9-2/par-8/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-8 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-8
the amount remaining after deducting, from the total amount of consideration for the lending of fixed assets (excluding those specified by Cabinet Order; hereinafter the same applies in this item and item (xi), (i)) (including acts of allowing the use of real property or rights existing on real property) (excluding the amount of consideration for the lending of fixed assets (excluding real property and rights existing on real property) that are mainly used in its state of the head office, the amount of consideration for the lending of real property or rights existing on real property located in its state of the head office (including acts of allowing the use thereof), and the amount of consideration for the lending of fixed assets by a partially covered foreign affiliated corporation that satisfies the requirements specified by Cabinet Order, such as the requirement that its officers or employees engage, in its state of the head office, in all of the operations that are found to be ordinarily necessary to properly carry out the lending of fixed assets (including acts of allowing the use of real property or rights existing on real property; hereinafter the same applies in this item and item (xi), (i)); hereinafter the same applies in this item), the total amount of expenses directly incurred to obtain that consideration (including the amount calculated pursuant to the method specified by Cabinet Order as the amount of depreciation allowances pertaining to fixed assets it holds);
machine translation, not official
**九** 工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）又は著作権（出版権及び著作隣接権その他これに準ずるものを含む。）（以下この項において「無形資産等」という。）の使用料（自ら行つた研究開発の成果に係る無形資産等の使用料その他の政令で定めるものを除く。以下この号において同じ。）の合計額から当該使用料を得るために直接要した費用の額（その有する無形資産等に係る償却費の額として政令で定めるところにより計算した金額を含む。）の合計額を控除した残額
art-66-9-2/par-8/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-9 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-9
the amount remaining after deducting, from the total amount of royalties for industrial property rights or other rights relating to technology, production methods involving special technology or anything equivalent thereto (including rights to use those rights), or copyrights (including rights of publication, neighboring rights and anything equivalent thereto) (hereinafter referred to in this paragraph as "intangible assets, etc.") (excluding royalties for intangible assets, etc. pertaining to the results of research and development conducted by itself and any other royalties specified by Cabinet Order; hereinafter the same applies in this item), the total amount of expenses directly incurred to obtain those royalties (including the amount calculated pursuant to the method specified by Cabinet Order as the amount of depreciation allowances pertaining to intangible assets, etc. it holds);
machine translation, not official
**十** 無形資産等の譲渡に係る対価の額（自ら行つた研究開発の成果に係る無形資産等の譲渡に係る対価の額その他の政令で定める対価の額を除く。以下この号において同じ。）の合計額から当該無形資産等の譲渡に係る原価の額の合計額及び当該対価の額を得るために直接要した費用の額の合計額を減算した金額
art-66-9-2/par-8/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-10
the amount obtained by subtracting, from the total amount of consideration for the transfer of intangible assets, etc. (excluding the amount of consideration for the transfer of intangible assets, etc. pertaining to the results of research and development conducted by itself and the amount of any other consideration specified by Cabinet Order; hereinafter the same applies in this item), the total amount of costs of the transfer of those intangible assets, etc. and the total amount of expenses directly incurred to obtain that consideration;
machine translation, not official
**十一** イからルまでに掲げる金額がないものとした場合の当該部分対象外国関係法人の各事業年度の所得の金額として政令で定める金額から当該各事業年度に係るヲに掲げる金額を控除した残額
art-66-9-2/par-8/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-11 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-11
the amount remaining after deducting the amount listed in (l) for the relevant business year from the amount specified by Cabinet Order as the amount of income of the partially covered foreign affiliated corporation for each business year that would be calculated if there were none of the amounts listed in (a) through (k):
machine translation, not official
**イ** 支払を受ける剰余金の配当等の額
art-66-9-2/par-8/item-11/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-11/sub-1
the amount of dividend of surplus, etc. it receives;
machine translation, not official
**ロ** 受取利子等の額
art-66-9-2/par-8/item-11/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-11/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-11/sub-2
the amount of interest received, etc.;
machine translation, not official
**ハ** 有価証券の貸付けによる対価の額
art-66-9-2/par-8/item-11/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-11/sub-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-11/sub-3
the amount of consideration for the lending of Securities;
machine translation, not official
**ニ** 有価証券の譲渡に係る対価の額の合計額から当該有価証券の譲渡に係る原価の額として政令で定めるところにより計算した金額の合計額を減算した金額
art-66-9-2/par-8/item-11/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-11/sub-4 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-11/sub-4
the amount obtained by subtracting, from the total amount of consideration for the transfer of Securities, the total amount calculated pursuant to the method specified by Cabinet Order as the cost of the transfer of those Securities;
machine translation, not official
**ホ** デリバティブ取引に係る利益の額又は損失の額として財務省令で定めるところにより計算した金額
art-66-9-2/par-8/item-11/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-11/sub-5 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-11/sub-5
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or the amount of loss pertaining to derivative transactions;
machine translation, not official
**ヘ** その行う取引又はその有する資産若しくは負債につき外国為替の売買相場の変動に伴つて生ずる利益の額又は損失の額として財務省令で定めるところにより計算した金額
art-66-9-2/par-8/item-11/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-11/sub-6 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-11/sub-6
the amount calculated pursuant to the provisions of Order of the Ministry of Finance as the amount of profit or the amount of loss arising from fluctuations in foreign exchange rates with respect to transactions it conducts or assets or liabilities it holds;
machine translation, not official
**ト** 第一号から第六号までに掲げる金額に係る利益の額又は損失の額（これらに類する利益の額又は損失の額を含む。）を生じさせる資産の運用、保有、譲渡、貸付けその他の行為により生ずる利益の額又は損失の額（当該各号に掲げる金額に係る利益の額又は損失の額を除く。）
art-66-9-2/par-8/item-11/sub-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-11/sub-7 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-11/sub-7
the amount of profit or the amount of loss arising from the investment, holding, transfer, or lending of, or any other act involving, assets that give rise to the amount of profit or the amount of loss pertaining to the amounts listed in items (i) through (vi) (including any amount of profit or amount of loss similar thereto) (excluding the amount of profit or the amount of loss pertaining to the amounts listed in those items);
machine translation, not official
**チ** 第七号の二に掲げる金額
art-66-9-2/par-8/item-11/sub-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-11/sub-8 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-11/sub-8
the amount listed in item (vii)-2;
machine translation, not official
**リ** 固定資産の貸付けによる対価の額
art-66-9-2/par-8/item-11/sub-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-11/sub-9 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-11/sub-9
the amount of consideration for the lending of fixed assets;
machine translation, not official
**ヌ** 支払を受ける無形資産等の使用料
art-66-9-2/par-8/item-11/sub-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-11/sub-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-11/sub-10
royalties received for intangible assets, etc.;
machine translation, not official
**ル** 無形資産等の譲渡に係る対価の額の合計額から当該無形資産等の譲渡に係る原価の額の合計額を減算した金額
art-66-9-2/par-8/item-11/sub-11 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-11/sub-11 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-11/sub-11
the amount obtained by subtracting, from the total amount of consideration for the transfer of intangible assets, etc., the total amount of costs of the transfer of those intangible assets, etc.;
machine translation, not official
**ヲ** 総資産の額として政令で定める金額に人件費その他の政令で定める費用の額を加算した金額に百分の五十を乗じて計算した金額
art-66-9-2/par-8/item-11/sub-12 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-11/sub-12 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-11/sub-12
the amount calculated by multiplying the amount obtained by adding the amount of personnel expenses and other expenses specified by Cabinet Order to the amount specified by Cabinet Order as the amount of total assets, by 50 percent.
machine translation, not official
**第九項** 前項に規定する部分適用対象金額とは、部分対象外国関係法人の各事業年度の同項第一号から第三号まで、第八号、第九号及び第十一号に掲げる金額の合計額と、当該各事業年度の同項第四号から第七号の二まで及び第十号に掲げる金額の合計額（当該合計額が零を下回る場合には、零）を基礎として当該各事業年度開始の日前七年以内に開始した各事業年度において生じた同項第四号から第七号の二まで及び第十号に掲げる金額の合計額が零を下回る部分の金額につき政令で定めるところにより調整を加えた金額とを合計した金額をいう。
art-66-9-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-9
The partially applicable amount prescribed in the preceding paragraph means the sum of the total of the amounts listed in items (i) through (iii), item (viii), item (ix) and item (xi) of that paragraph for each business year of a partially covered foreign affiliated corporation, and the amount obtained by making adjustments pursuant to the method specified by Cabinet Order, based on the total of the amounts listed in items (iv) through (vii)-2 and item (x) of that paragraph for the relevant business year (if that total is less than zero, zero), with regard to the amount of the portion by which the total of the amounts listed in items (iv) through (vii)-2 and item (x) of that paragraph arising in each business year that began within seven years before the first day of the relevant business year fell below zero.
machine translation, not official
**第十項** 特殊関係株主等である内国法人に係る部分対象外国関係法人（外国金融関係法人に該当するものに限る。以下この項及び次項において同じ。）が、平成二十二年四月一日以後に開始する各事業年度において、当該各事業年度に係る次に掲げる金額（以下この項において「特定所得の金額」という。）を有する場合には、当該各事業年度の特定所得の金額に係る金融関係法人部分適用対象金額のうち当該特殊関係株主等である内国法人の有する当該部分対象外国関係法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権の内容を勘案して政令で定めるところにより計算した金額（次条及び第六十六条の九の四において「金融関係法人部分課税対象金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から四月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。
art-66-9-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-10
Where a partially covered foreign affiliated corporation of a domestic corporation that is a specially-related shareholder, etc. (limited to one that falls under the category of a foreign finance-related corporation; hereinafter the same applies in this paragraph and the following paragraph) has, in each business year beginning on or after April 1, 2010, the following amounts for the relevant business year (hereinafter referred to in this paragraph as the "amount of specified income"), the amount equivalent to the amount calculated pursuant to the method specified by Cabinet Order, out of the partially applicable amount for a financial affiliated corporation pertaining to the amount of specified income for the relevant business year, as the amount corresponding to the number of shares, etc. held through direct and/or indirect ownership by the domestic corporation that is the specially-related shareholder, etc. in the partially covered foreign affiliated corporation, while taking into consideration the contents of the claim vested in those shares, etc. (referred to in the following Article and Article 66-9-4 as the "partially taxable amount for a financial affiliated corporation") is deemed to be an amount of revenue of the domestic corporation that is the specially-related shareholder, etc., and is included in gross profit in calculating the amount of income of the domestic corporation for each business year that includes the day on which four months have elapsed since the day following the last day of the relevant business year:
machine translation, not official
**一** 特殊関係株主等である一の内国法人及び当該一の内国法人との間に特定資本関係（いずれか一方の法人が他方の法人の発行済株式等の全部を直接又は間接に保有する関係その他の政令で定める関係をいう。）のある内国法人によつてその発行済株式等の全部を直接又は間接に保有されている部分対象外国関係法人で政令で定める要件を満たすもの（その純資産につき剰余金その他に関する調整を加えた金額として政令で定める金額（以下この号において「親会社等資本持分相当額」という。）の総資産の額として政令で定める金額に対する割合が百分の七十を超えるものに限る。）の親会社等資本持分相当額がその本店所在地国の法令に基づき下回ることができない資本の額を勘案して政令で定める金額を超える場合におけるその超える部分に相当する資本に係る利益の額として政令で定めるところにより計算した金額
art-66-9-2/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-10/item-1
the amount calculated pursuant to the method specified by Cabinet Order as the amount of profit pertaining to the capital equivalent to the excess, in the case where the amount equivalent to the parent company's equity, etc. of a partially covered foreign affiliated corporation whose issued shares, etc. are all held directly or indirectly by a single domestic corporation that is a specially-related shareholder, etc. and by domestic corporations that have a specified capital relationship (meaning a relationship whereby one of the corporations holds, directly or indirectly, all of the issued shares, etc. of the other, or any other relationship specified by Cabinet Order) with that single domestic corporation, and which satisfies the requirements specified by Cabinet Order (limited to one for which the ratio of the amount specified by Cabinet Order as the amount obtained by making adjustments to its net assets with regard to surplus and other matters (hereinafter referred to in this item as the "amount equivalent to the parent company's equity, etc.") to the amount specified by Cabinet Order as the amount of its total assets exceeds 70 percent) exceeds the amount specified by Cabinet Order by taking into consideration the amount of capital below which it may not fall under the laws and regulations of its state of the head office;
machine translation, not official
**二** 部分対象外国関係法人について第八項第八号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
art-66-9-2/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-10/item-2
the amount equivalent to the amount listed in paragraph (8), item (viii) that is obtained when the amount is calculated for the partially covered foreign affiliated corporation in accordance with the provisions of that item;
machine translation, not official
**三** 部分対象外国関係法人について第八項第九号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
art-66-9-2/par-10/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-10/item-3
the amount equivalent to the amount listed in paragraph (8), item (ix) that is obtained when the amount is calculated for the partially covered foreign affiliated corporation in accordance with the provisions of that item;
machine translation, not official
**四** 部分対象外国関係法人について第八項第十号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
art-66-9-2/par-10/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-10/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-10/item-4
the amount equivalent to the amount listed in paragraph (8), item (x) that is obtained when the amount is calculated for the partially covered foreign affiliated corporation in accordance with the provisions of that item;
machine translation, not official
**五** 部分対象外国関係法人について第八項第十一号の規定に準じて計算した場合に算出される同号に掲げる金額に相当する金額
art-66-9-2/par-10/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-10/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-10/item-5
the amount equivalent to the amount listed in paragraph (8), item (xi) that is obtained when the amount is calculated for the partially covered foreign affiliated corporation in accordance with the provisions of that item.
machine translation, not official
**第十一項** 前項に規定する金融関係法人部分適用対象金額とは、部分対象外国関係法人の各事業年度の次に掲げる金額のうちいずれか多い金額をいう。
art-66-9-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-11
The partially applicable amount for a financial affiliated corporation prescribed in the preceding paragraph means whichever is the greater of the following amounts for each business year of a partially covered foreign affiliated corporation:
machine translation, not official
**一** 前項第一号に掲げる金額
art-66-9-2/par-11/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-11/item-1
the amount listed in item (i) of the preceding paragraph;
machine translation, not official
**二** 前項第二号、第三号及び第五号に掲げる金額の合計額と、同項第四号に掲げる金額（当該金額が零を下回る場合には、零）を基礎として当該各事業年度開始の日前七年以内に開始した各事業年度において生じた同号に掲げる金額が零を下回る部分の金額につき政令で定めるところにより調整を加えた金額とを合計した金額
art-66-9-2/par-11/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-11/item-2
the sum of the total of the amounts listed in item (ii), item (iii) and item (v) of the preceding paragraph, and the amount obtained by making adjustments pursuant to the method specified by Cabinet Order, based on the amount listed in item (iv) of that paragraph (if that amount is less than zero, zero), with regard to the amount of the portion by which the amount listed in that item arising in each business year that began within seven years before the first day of the relevant business year fell below zero.
machine translation, not official
**第十二項** 第八項及び第十項の規定は、特殊関係株主等である内国法人に係る部分対象外国関係法人につき次のいずれかに該当する事実がある場合には、当該部分対象外国関係法人のその該当する事業年度に係る部分適用対象金額（第九項に規定する部分適用対象金額をいう。以下この項において同じ。）又は金融関係法人部分適用対象金額（前項に規定する金融関係法人部分適用対象金額をいう。以下この項において同じ。）については、適用しない。
art-66-9-2/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-12
The provisions of paragraph (8) and paragraph (10) do not apply to the partially applicable amount (meaning the partially applicable amount prescribed in paragraph (9); hereinafter the same applies in this paragraph) or the partially applicable amount for a financial affiliated corporation (meaning the partially applicable amount for a financial affiliated corporation prescribed in the preceding paragraph; hereinafter the same applies in this paragraph) of a partially covered foreign affiliated corporation of a domestic corporation that is a specially-related shareholder, etc. for the business year to which the fact applies, if any of the following facts applies to the partially covered foreign affiliated corporation:
machine translation, not official
**一** 各事業年度の租税負担割合が百分の二十以上であること。
art-66-9-2/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-12/item-1
the tax burden ratio for each business year is 20 percent or more;
machine translation, not official
**二** 各事業年度における部分適用対象金額又は金融関係法人部分適用対象金額が二千万円以下であること。
art-66-9-2/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-12/item-2
the partially applicable amount or the partially applicable amount for a financial affiliated corporation in each business year is 20 million yen or less;
machine translation, not official
**三** 各事業年度の決算に基づく所得の金額に相当する金額として政令で定める金額のうちに当該各事業年度における部分適用対象金額又は金融関係法人部分適用対象金額の占める割合が百分の五以下であること。
art-66-9-2/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-12/item-3
the ratio of the partially applicable amount or the partially applicable amount for a financial affiliated corporation in each business year to the amount specified by Cabinet Order as the amount equivalent to the amount of income based on the settlement of accounts for the relevant business year is 5 percent or less.
machine translation, not official
**第十三項** 特殊関係株主等である内国法人に係る外国関係法人が清算部分対象外国関係法人又は清算外国金融関係法人に該当することとなつた場合における当該清算部分対象外国関係法人又は清算外国金融関係法人の特例清算事業年度については、当該清算部分対象外国関係法人は部分対象外国関係法人と、当該清算外国金融関係法人は外国金融関係法人とそれぞれみなして、この款の規定を適用する。
art-66-9-2/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-13
Where a foreign affiliated corporation of a domestic corporation that is a specially-related shareholder, etc. comes to fall under the category of a liquidating partially covered foreign affiliated corporation or a liquidating foreign financial affiliated corporation, the provisions of this Subsection apply to the special liquidation business year of the liquidating partially covered foreign affiliated corporation or liquidating foreign financial affiliated corporation, by deeming the liquidating partially covered foreign affiliated corporation to be a partially covered foreign affiliated corporation and the liquidating foreign financial affiliated corporation to be a foreign finance-related corporation, respectively.
machine translation, not official
**第十四項** 特殊関係株主等である内国法人は、当該内国法人に係る次に掲げる外国関係法人の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から四月を経過する日を含む各事業年度の法人税法第二条第三十一号に規定する確定申告書に添付しなければならない。
art-66-9-2/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-14
A domestic corporation that is a specially-related shareholder, etc. must attach a balance sheet and profit and loss statement for each business year regarding the following foreign affiliated corporations of the domestic corporation as well as any other documents specified by Order of the Ministry of Finance, to its final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act for the business year that includes the day on which four months have elapsed since the day following the last day of the relevant business year:
machine translation, not official
**一** 当該各事業年度の租税負担割合が百分の二十未満である部分対象外国関係法人（当該部分対象外国関係法人のうち、当該各事業年度において第十二項第二号又は第三号のいずれかに該当する事実があるもの（次項において「添付不要部分対象外国関係法人」という。）を除く。）
art-66-9-2/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-14/item-1
a partially covered foreign affiliated corporation whose tax burden ratio for the relevant business year is less than 20 percent (excluding any partially covered foreign affiliated corporation to which either of the facts referred to in paragraph (12), item (ii) or item (iii) applies in the relevant business year (referred to in the following paragraph as a "partially covered foreign affiliated corporation exempt from attachment"));
machine translation, not official
**二** 当該各事業年度の租税負担割合が百分の二十未満である対象外国関係法人
art-66-9-2/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-14/item-2
a covered affiliated foreign corporation whose tax burden ratio for the relevant business year is less than 20 percent;
machine translation, not official
**三** 当該各事業年度の租税負担割合が百分の二十七未満である特定外国関係法人
art-66-9-2/par-14/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-14/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-14/item-3
a specified foreign affiliated corporation whose tax burden ratio for the relevant business year is less than 27 percent.
machine translation, not official
**第十五項** 特殊関係株主等である内国法人は、財務省令で定めるところにより、当該内国法人に係る添付不要部分対象外国関係法人の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を保存しなければならない。
art-66-9-2/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-15
A domestic corporation that is a specially-related shareholder, etc. must, pursuant to the provisions of Order of the Ministry of Finance, retain a balance sheet and profit and loss statement for each business year of a partially covered foreign affiliated corporation exempt from attachment of the domestic corporation as well as any other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第十六項** 特殊関係株主等である内国法人に係る外国関係法人が第六十六条の六第二項第一号に規定する外国関係会社に該当し、かつ、当該特殊関係株主等である内国法人が同条第一項各号に掲げる内国法人に該当する場合には、第一項、第八項、第十項及び前三項の規定は、適用しない。
art-66-9-2/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-16
The provisions of paragraph (1), paragraph (8), paragraph (10) and the preceding three paragraphs do not apply where a foreign affiliated corporation of a domestic corporation that is a specially-related shareholder, etc. falls under the category of foreign affiliated company prescribed in Article 66-6, paragraph (2), item (i) and the domestic corporation that is a specially-related shareholder, etc. falls under the category of domestic corporation listed in each item of Article 66-6, paragraph (1).
machine translation, not official
**第十七項** 特殊関係株主等である内国法人が外国信託（投資信託及び投資法人に関する法律第二条第二十四項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条から第六十六条の九の五までの規定を適用する。
art-66-9-2/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-17 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-17
Where a domestic corporation that is a specially-related shareholder, etc. holds, directly or indirectly, a beneficial interest in a foreign trust (meaning a foreign investment trust prescribed in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations, which is similar to a specified investment trust prescribed in Article 68-3-3, paragraph (1); hereinafter the same applies in this paragraph), the trustee of the foreign trust is deemed to be a different person for each of the trust assets, etc. under the foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the trust property; hereinafter the same applies in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article through Article 66-9-5 are applied thereto.
machine translation, not official
**第十八項** 法人税法第四条の二第二項及び第四条の三の規定は、前項の規定を適用する場合について準用する。
art-66-9-2/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-18 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-18
The provisions of Article 4-2, paragraph (2) and Article 4-3 of the Corporation Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph apply.
machine translation, not official
**第十九項** 財務大臣は、第二項第三号ニの規定により国又は地域を指定したときは、これを告示する。
art-66-9-2/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-19 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-19
When the Minister of Finance has designated a state or territory pursuant to the provisions of paragraph (2), item (iii), (d), the Minister is to give public notice thereof.
machine translation, not official
### 第六十六条の九の三
art-66-9-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-3
**第一項** 特殊関係株主等である内国法人が、前条第一項、第八項又は第十項の規定の適用を受ける場合には、当該内国法人に係る外国関係法人（同条第一項に規定する外国関係法人をいう。以下この条において同じ。）の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。以下この項において同じ。）の額（政令で定める外国法人税にあつては、政令で定める金額）のうち、当該外国関係法人の課税対象金額に対応するものとして政令で定めるところにより計算した金額（当該金額が当該課税対象金額を超える場合には、当該課税対象金額に相当する金額）、当該外国関係法人の部分課税対象金額に対応するものとして政令で定めるところにより計算した金額（当該金額が当該部分課税対象金額を超える場合には、当該部分課税対象金額に相当する金額）又は当該外国関係法人の金融関係法人部分課税対象金額に対応するものとして政令で定めるところにより計算した金額（当該金額が当該金融関係法人部分課税対象金額を超える場合には、当該金融関係法人部分課税対象金額に相当する金額）は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額（同法第六十九条第一項に規定する控除対象外国法人税の額をいう。次項において同じ。）とみなして、同法第六十九条及び地方法人税法第十二条の規定を適用する。この場合において、法人税法第六十九条第十二項中「外国法人税の額につき」とあるのは、「外国法人税の額（租税特別措置法第六十六条の九の三第一項（特殊関係株主等である内国法人に係る外国関係法人に係る所得の課税の特例）に規定する外国関係法人の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額を含む。以下この項において同じ。）につき」とする。
art-66-9-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-1
Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provisions of paragraph (1), paragraph (8) or paragraph (10) of the preceding Article, out of the amount of foreign country's corporate tax (meaning foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph) imposed on the income of a foreign affiliated corporation (meaning a foreign affiliated corporation prescribed in paragraph (1) of that Article; hereinafter the same applies in this Article) of the domestic corporation (for foreign country's corporate tax specified by Cabinet Order, the amount specified by Cabinet Order), the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the taxable amount of the foreign affiliated corporation (if that amount exceeds the taxable amount, the amount equivalent to the taxable amount), the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the partially taxable amount of the foreign affiliated corporation (if that amount exceeds the partially taxable amount, the amount equivalent to the partially taxable amount) or the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the partially taxable amount for a financial affiliated corporation of the foreign affiliated corporation (if that amount exceeds the partially taxable amount for a financial affiliated corporation, the amount equivalent to the partially taxable amount for a financial affiliated corporation) is deemed, pursuant to the provisions of Cabinet Order, to be the amount of credit-eligible foreign country's corporate tax paid by the domestic corporation (meaning the amount of credit-eligible foreign country's corporate tax prescribed in Article 69, paragraph (1) of that Act; the same applies in the following paragraph), and the provisions of Article 69 of that Act and Article 12 of the Local Corporation Tax Act apply. In this case, the phrase "with regard to the amount of foreign country's corporate tax" in Article 69, paragraph (12) of the Corporation Tax Act is deemed to be replaced with "with regard to the amount of foreign country's corporate tax (including the portion of the amount of foreign country's corporate tax imposed on the income of a foreign affiliated corporation prescribed in Article 66-9-3, paragraph (1) (Special Provisions on Taxation of the Income of the Foreign Affiliated Corporations of a Domestic Corporation That Is a Specially-Related Shareholder, etc.) of the Act on Special Measures Concerning Taxation that is deemed to be paid by the domestic corporation pursuant to the provisions of that paragraph; hereinafter the same applies in this paragraph)".
machine translation, not official
**第二項** 特殊関係株主等である内国法人が、前条第一項の規定の適用に係る外国関係法人の課税対象金額に相当する金額につき同項の規定の適用を受ける場合、同条第八項の規定の適用に係る外国関係法人の部分課税対象金額に相当する金額につき同項の規定の適用を受ける場合又は同条第十項の規定の適用に係る外国関係法人の金融関係法人部分課税対象金額に相当する金額につき同項の規定の適用を受ける場合において、前項の規定により法人税法第六十九条第一項から第三項まで又は第十八項（同条第二十三項又は第二十四項において準用する場合を含む。次項において同じ。）の規定の適用を受けるときは、前項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。
art-66-9-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-2
Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provisions of paragraph (1) of the preceding Article with respect to the amount equivalent to the taxable amount of a foreign affiliated corporation that is subject to the provisions of that paragraph, is subject to the provisions of paragraph (8) of that Article with respect to the amount equivalent to the partially taxable amount of a foreign affiliated corporation that is subject to the provisions of that paragraph, or is subject to the provisions of paragraph (10) of that Article with respect to the amount equivalent to the partially taxable amount for a financial affiliated corporation of a foreign affiliated corporation that is subject to the provisions of that paragraph, and the domestic corporation is also subject to the provisions of Article 69, paragraphs (1) through (3) or paragraph (18) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to paragraph (23) or paragraph (24) of that Article; the same applies in the following paragraph) pursuant to the provisions of the preceding paragraph, the amount that is deemed to be the amount of credit-eligible foreign country's corporate tax pursuant to the provisions of the preceding paragraph is included in gross profit in calculating the amount of income of the domestic corporation for the business year specified by Cabinet Order.
machine translation, not official
**第三項** 特殊関係株主等である内国法人が、前条第一項、第八項又は第十項の規定の適用を受ける場合には、次に掲げる金額の合計額（次項及び第十項において「所得税等の額」という。）のうち、当該内国法人に係る外国関係法人の課税対象金額に対応するものとして政令で定めるところにより計算した金額に相当する金額、当該外国関係法人の部分課税対象金額に対応するものとして政令で定めるところにより計算した金額に相当する金額又は当該外国関係法人の金融関係法人部分課税対象金額に対応するものとして政令で定めるところにより計算した金額に相当する金額（第五項及び第九項において「控除対象所得税額等相当額」という。）は、当該内国法人の政令で定める事業年度の所得に対する法人税の額（この項並びに法人税法第六十八条、第六十九条第一項から第三項まで及び第十八項並びに第七十条の規定を適用しないで計算した場合の法人税の額とし、附帯税（国税通則法第二条第四号に規定する附帯税をいう。第一号において同じ。）の額を除く。第九項において同じ。）から控除する。
art-66-9-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-3
Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provisions of paragraph (1), paragraph (8) or paragraph (10) of the preceding Article, out of the sum of the following amounts (referred to as the "amount of income tax, etc." in the following paragraph and paragraph (10)), the amount equivalent to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the taxable amount of a foreign affiliated corporation of the domestic corporation, the amount equivalent to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the partially taxable amount of the foreign affiliated corporation, or the amount equivalent to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the partially taxable amount for a financial affiliated corporation of the foreign affiliated corporation (referred to as the "credit-eligible amount equivalent to income tax, etc." in paragraph (5) and paragraph (9)) is deducted from the amount of corporation tax on the income of the domestic corporation for the business year specified by Cabinet Order (which is to be the amount of corporation tax calculated without applying the provisions of this paragraph and Article 68, Article 69, paragraphs (1) through (3) and paragraph (18), and Article 70 of the Corporation Tax Act, and excludes the amount of accessory tax (meaning accessory tax prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes; the same applies in item (i)); the same applies in paragraph (9)):
machine translation, not official
**一** 当該外国関係法人に対して課される所得税の額（附帯税の額を除く。）、法人税（各対象会計年度の国際最低課税残余額に対する法人税及び退職年金等積立金に対する法人税を除く。）の額（附帯税の額を除く。）及び地方法人税（地方法人税法第六条第一項第三号に定める基準法人税額に対する地方法人税及び同条第二項第二号に定める国際最低課税額等に係る特定基準法人税額に対する地方法人税を除く。）の額（附帯税の額を除く。）
art-66-9-3/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-3/item-1
the amount of income tax imposed on the foreign affiliated corporation (excluding the amount of accessory tax), the amount of corporation tax (excluding corporation tax on the residual amount of global minimum tax for each covered accounting year and corporation tax on retirement pension funds) (excluding the amount of accessory tax), and the amount of local corporation tax (excluding local corporation tax on the base corporation tax amount specified in Article 6, paragraph (1), item (iii) of the Local Corporation Tax Act and local corporation tax on the specified base corporation tax amount pertaining to the global minimum tax amount, etc. specified in paragraph (2), item (ii) of that Article) (excluding the amount of accessory tax);
machine translation, not official
**二** 当該外国関係法人に対して課される地方税法第二十三条第一項第三号に掲げる法人税割（同法第一条第二項において準用する同法第四条第二項（第一号に係る部分に限る。）又は同法第七百三十四条第二項（第二号に係る部分に限る。）の規定により都が課するものを含むものとし、退職年金等積立金に対する法人税に係るものを除く。）の額及び同法第二百九十二条第一項第三号に掲げる法人税割（同法第七百三十四条第二項（第二号に係る部分に限る。）の規定により都が課するものを含むものとし、退職年金等積立金に対する法人税に係るものを除く。）の額
art-66-9-3/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-3/item-2
the amount of the corporation tax levy listed in Article 23, paragraph (1), item (iii) of the Local Tax Act imposed on the foreign affiliated corporation (including that imposed by the Tokyo Metropolis pursuant to the provisions of Article 4, paragraph (2) of that Act (limited to the part pertaining to item (i)) as applied mutatis mutandis pursuant to Article 1, paragraph (2) of that Act, or pursuant to the provisions of Article 734, paragraph (2) of that Act (limited to the part pertaining to item (ii)), and excluding that pertaining to corporation tax on retirement pension funds) and the amount of the corporation tax levy listed in Article 292, paragraph (1), item (iii) of that Act (including that imposed by the Tokyo Metropolis pursuant to the provisions of Article 734, paragraph (2) of that Act (limited to the part pertaining to item (ii)), and excluding that pertaining to corporation tax on retirement pension funds).
machine translation, not official
**第四項** 前項の規定は、確定申告書等、修正申告書又は更正請求書に同項の規定による控除の対象となる所得税等の額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる所得税等の額は、当該書類に当該所得税等の額として記載された金額を限度とする。
art-66-9-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-4
The provisions of the preceding paragraph apply only if a document stating the amount of income tax, etc. subject to the deduction under that paragraph, the amount to be deducted, and the details of the calculation of that amount is attached to the final return, etc., amended return or written request for reassessment. In this case, the amount of income tax, etc. that forms the basis for calculating the amount to be deducted pursuant to the provisions of that paragraph is limited to the amount stated in the document as the amount of income tax, etc.
machine translation, not official
**第五項** 特殊関係株主等である内国法人が、前条第一項の規定の適用に係る外国関係法人の課税対象金額に相当する金額につき同項の規定の適用を受ける場合、同条第八項の規定の適用に係る外国関係法人の部分課税対象金額に相当する金額につき同項の規定の適用を受ける場合又は同条第十項の規定の適用に係る外国関係法人の金融関係法人部分課税対象金額に相当する金額につき同項の規定の適用を受ける場合において、第三項の規定の適用を受けるときは、当該内国法人に係る外国関係法人に係る控除対象所得税額等相当額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。
art-66-9-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-5
Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provisions of paragraph (1) of the preceding Article with respect to the amount equivalent to the taxable amount of a foreign affiliated corporation that is subject to the provisions of that paragraph, is subject to the provisions of paragraph (8) of that Article with respect to the amount equivalent to the partially taxable amount of a foreign affiliated corporation that is subject to the provisions of that paragraph, or is subject to the provisions of paragraph (10) of that Article with respect to the amount equivalent to the partially taxable amount for a financial affiliated corporation of a foreign affiliated corporation that is subject to the provisions of that paragraph, and the domestic corporation is subject to the provisions of paragraph (3), the credit-eligible amount equivalent to income tax, etc. pertaining to the foreign affiliated corporation of the domestic corporation is included in gross profit in calculating the amount of income of the domestic corporation for the business year specified by Cabinet Order.
machine translation, not official
**第六項** 第三項の規定の適用がある場合には、法人税法第二編第一章第二節第二款の規定による法人税の額からの控除及び同項の規定による法人税の額からの控除については、同項の規定による控除は、同法第六十九条の二の規定による控除をした後に、かつ、同法第七十条の規定による控除をする前に行うものとする。
art-66-9-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-6
Where the provisions of paragraph (3) apply, with regard to the deduction from the amount of corporation tax under the provisions of Part II, Chapter I, Section 2, Subsection 2 of the Corporation Tax Act and the deduction from the amount of corporation tax under the provisions of paragraph (3), the deduction under the provisions of that paragraph is to be made after the deduction under the provisions of Article 69-2 of that Act and before the deduction under the provisions of Article 70 of that Act.
machine translation, not official
**第七項** 第三項の規定の適用がある場合における法人税法第二編第一章（第二節第二款を除く。）の規定の適用については、次に定めるところによる。
art-66-9-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-7
With regard to the application of the provisions of Part II, Chapter I of the Corporation Tax Act (excluding Section 2, Subsection 2) in the case where the provisions of paragraph (3) apply, the following provisions apply:
machine translation, not official
**一** 法人税法第六十七条第三項に規定する計算した金額の合計額は、当該計算した金額の合計額から第三項の規定による控除をされるべき金額を控除した金額とする。
art-66-9-3/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-7/item-1
the sum of the calculated amounts prescribed in Article 67, paragraph (3) of the Corporation Tax Act is to be the amount obtained by deducting, from that sum of the calculated amounts, the amount to be deducted under the provisions of paragraph (3);
machine translation, not official
**二** 法人税法第七十二条第一項第二号に掲げる金額は、同項に規定する期間（通算子法人にあつては、同条第五項第一号に規定する期間）を一事業年度とみなして同条第一項第一号に掲げる所得の金額につき同法第二編第一章第二節（第六十七条、第六十八条第三項及び第七十条を除く。）の規定及び第三項の規定を適用するものとした場合に計算される法人税の額とする。
art-66-9-3/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-7/item-2
the amount listed in Article 72, paragraph (1), item (ii) of the Corporation Tax Act is to be the amount of corporation tax that would be calculated if the period prescribed in that paragraph (for a group tax sharing subsidiary corporation, the period prescribed in paragraph (5), item (i) of that Article) were deemed to be one business year and the provisions of Part II, Chapter I, Section 2 of that Act (excluding Article 67, Article 68, paragraph (3) and Article 70) and the provisions of paragraph (3) were applied to the amount of income listed in paragraph (1), item (i) of that Article;
machine translation, not official
**三** 法人税法第七十四条第一項第二号に掲げる金額は、同項第一号に掲げる所得の金額につき同法第二編第一章第二節の規定及び第三項の規定を適用して計算した法人税の額とする。
art-66-9-3/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-7/item-3
the amount listed in Article 74, paragraph (1), item (ii) of the Corporation Tax Act is to be the amount of corporation tax calculated by applying the provisions of Part II, Chapter I, Section 2 of that Act and the provisions of paragraph (3) to the amount of income listed in item (i) of that paragraph.
machine translation, not official
**第八項** 第三項の規定の適用がある場合における第四十二条の四第二十三項（第四十二条の四の二第五項、第四十二条の五第八項、第四十二条の六第九項、第四十二条の九第六項、第四十二条の十第六項、第四十二条の十一第七項、第四十二条の十一の二第六項、第四十二条の十二第七項、第四十二条の十二の二第三項、第四十二条の十二の四第九項、第四十二条の十二の五第九項、第四十二条の十二の六第十七項又は第四十二条の十二の七第十一項において準用する場合を含む。以下この項において同じ。）及び地方法人税法の規定の適用については、第四十二条の四第二十三項中「又は第三編第二章第二節（第百四十三条を除く。）の規定」とあるのは「の規定」と、「控除及び」とあるのは「控除、」と、「控除に」とあるのは「控除及び第六十六条の九の三第三項の規定による法人税の額からの控除に」と、「同法第七十条の二又は第百四十四条の二の三」とあるのは「同条第六項及び同法第七十条の二」と、「法人税法税額控除規定に」とあるのは「第六十六条の九の三第三項の規定及び法人税法税額控除規定に」と、同法第六条第一項第一号中「まで」とあるのは「まで及び租税特別措置法第六十六条の九の三第三項」とする。
art-66-9-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-8
With regard to the application of the provisions of Article 42-4, paragraph (23) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (5), Article 42-5, paragraph (8), Article 42-6, paragraph (9), Article 42-9, paragraph (6), Article 42-10, paragraph (6), Article 42-11, paragraph (7), Article 42-11-2, paragraph (6), Article 42-12, paragraph (7), Article 42-12-2, paragraph (3), Article 42-12-4, paragraph (9), Article 42-12-5, paragraph (9), Article 42-12-6, paragraph (17) or Article 42-12-7, paragraph (11); hereinafter the same applies in this paragraph) and the Local Corporation Tax Act in the case where the provisions of paragraph (3) apply, the phrase "Part II, Chapter I, Section 2, Subsection 2 or Part III, Chapter II, Section 2 (excluding Article 143) of the Corporation Tax Act" in Article 42-4, paragraph (23) is deemed to be replaced with "Part II, Chapter I, Section 2, Subsection 2 of the Corporation Tax Act", the phrase "in this paragraph) and the deduction" with "in this paragraph), the deduction", the phrase "and the following paragraph)," with "and the following paragraph) and the deduction from the amount of corporation tax under the provisions of Article 66-9-3, paragraph (3),", the phrase "Article 70-2 or 144-2-3 of that Act" with "paragraph (6) of that Article and Article 70-2 of that Act", and the phrase "under the Corporation Tax Act tax credit provisions" with "under the provisions of Article 66-9-3, paragraph (3) and the Corporation Tax Act tax credit provisions"; and the phrase "Articles 68 through 70-2 of that Act" in Article 6, paragraph (1), item (i) of that Act is deemed to be replaced with "Articles 68 through 70-2 of that Act and Article 66-9-3, paragraph (3) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第九項** 内国法人が各課税事業年度（地方法人税法第七条第一項に規定する課税事業年度をいう。以下この項において同じ。）において第三項の規定の適用を受ける場合において、当該課税事業年度の控除対象所得税額等相当額が同項に規定する政令で定める事業年度の所得に対する法人税の額を超えるときは、その超える金額を当該課税事業年度の所得地方法人税額（同法第十一条に規定する所得地方法人税額をいう。第十一項において同じ。）から控除する。
art-66-9-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-9
Where a domestic corporation is subject to the provisions of paragraph (3) in each taxable business year (meaning a taxable business year prescribed in Article 7, paragraph (1) of the Local Corporation Tax Act; hereinafter the same applies in this paragraph), if the credit-eligible amount equivalent to income tax, etc. for that taxable business year exceeds the amount of corporation tax on the income for the business year specified by Cabinet Order prescribed in that paragraph, the excess amount is deducted from the amount of local corporation tax on income for that taxable business year (meaning the amount of local corporation tax on income prescribed in Article 11 of that Act; the same applies in paragraph (11)).
machine translation, not official
**第十項** 前項の規定は、地方法人税法第二条第十四号に規定する地方法人税中間申告書で同法第十七条第一項各号に掲げる事項を記載したもの、同法第二条第十五号に規定する地方法人税確定申告書、修正申告書又は更正請求書に前項の規定による控除の対象となる所得税等の額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる所得税等の額は、当該書類に当該所得税等の額として記載された金額を限度とする。
art-66-9-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-10
The provisions of the preceding paragraph apply only if a document stating the amount of income tax, etc. subject to the deduction under the preceding paragraph, the amount to be deducted, and the details of the calculation of that amount is attached to an interim return for local corporation tax prescribed in Article 2, item (xiv) of the Local Corporation Tax Act that states the matters listed in the items of Article 17, paragraph (1) of that Act, a final return for local corporation tax prescribed in Article 2, item (xv) of that Act, an amended return or a written request for reassessment. In this case, the amount of income tax, etc. that forms the basis for calculating the amount to be deducted pursuant to the provisions of that paragraph is limited to the amount stated in the document as the amount of income tax, etc.
machine translation, not official
**第十一項** 第九項の規定の適用がある場合には、地方法人税法第十二条から第十四条までの規定による所得地方法人税額からの控除及び同項の規定による所得地方法人税額からの控除については、同項の規定による控除は、同法第十二条の二の規定による控除をした後に、かつ、同法第十三条の規定による控除をする前に行うものとする。
art-66-9-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-11
Where the provisions of paragraph (9) apply, with regard to the deduction from the amount of local corporation tax on income under the provisions of Articles 12 through 14 of the Local Corporation Tax Act and the deduction from the amount of local corporation tax on income under the provisions of paragraph (9), the deduction under the provisions of that paragraph is to be made after the deduction under the provisions of Article 12-2 of that Act and before the deduction under the provisions of Article 13 of that Act.
machine translation, not official
**第十二項** 第九項の規定の適用がある場合における地方法人税法の規定の適用については、次に定めるところによる。
art-66-9-3/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-12
With regard to the application of the provisions of the Local Corporation Tax Act in the case where the provisions of paragraph (9) apply, the following provisions apply:
machine translation, not official
**一** 地方法人税法第十七条第一項第二号に掲げる金額は、同項第一号に掲げる課税標準法人税額につき同法第二章第二節（第十一条及び第十三条を除く。）の規定及び第九項の規定を適用して計算した地方法人税の額とする。
art-66-9-3/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-12/item-1
the amount listed in Article 17, paragraph (1), item (ii) of the Local Corporation Tax Act is to be the amount of local corporation tax calculated by applying the provisions of Chapter II, Section 2 of that Act (excluding Article 11 and Article 13) and the provisions of paragraph (9) to the taxable base corporation tax amount listed in item (i) of that paragraph;
machine translation, not official
**二** 地方法人税法第十九条第一項第二号に掲げる金額は、同項第一号に掲げる課税標準法人税額につき同法第二章第二節の規定及び第九項の規定を適用して計算した地方法人税の額とする。
art-66-9-3/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-12/item-2
the amount listed in Article 19, paragraph (1), item (ii) of the Local Corporation Tax Act is to be the amount of local corporation tax calculated by applying the provisions of Chapter II, Section 2 of that Act and the provisions of paragraph (9) to the taxable base corporation tax amount listed in item (i) of that paragraph.
machine translation, not official
### 第六十六条の九の四
art-66-9-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4 · https://japanlaw.org/l/332AC0000000026/art-66-9-4
**第一項** 特殊関係株主等である内国法人が外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）から受ける同法第二十三条第一項第一号に掲げる金額（以下この条において「剰余金の配当等の額」という。）がある場合には、当該剰余金の配当等の額のうち当該外国法人に係る特定課税対象金額に達するまでの金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
art-66-9-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-1
Where a domestic corporation that is a specially-related shareholder, etc. has the amount listed in Article 23, paragraph (1), item (i) of the Corporation Tax Act (hereinafter referred to in this Article as the "amount of dividend of surplus, etc.") received from a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of that Act; hereinafter the same applies in this paragraph), the portion of the amount of dividend of surplus, etc. up to the specified taxable amount pertaining to the foreign corporation is not included in gross profit in calculating the amount of income of the domestic corporation for each business year.
machine translation, not official
**第二項** 特殊関係株主等である内国法人が外国法人から受ける剰余金の配当等の額（法人税法第二十三条の二第一項の規定の適用を受ける部分の金額に限る。以下この項において同じ。）がある場合には、当該剰余金の配当等の額のうち当該外国法人に係る特定課税対象金額に達するまでの金額についての同条第一項の規定の適用については、同項中「剰余金の配当等の額から当該剰余金の配当等の額に係る費用の額に相当するものとして政令で定めるところにより計算した金額を控除した金額」とあるのは、「剰余金の配当等の額」とする。
art-66-9-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-2
Where a domestic corporation that is a specially-related shareholder, etc. has an amount of dividend of surplus, etc. received from a foreign corporation (limited to the portion of the amount to which the provisions of Article 23-2, paragraph (1) of the Corporation Tax Act apply; hereinafter the same applies in this paragraph), with regard to the application of the provisions of paragraph (1) of that Article to the portion of the amount of dividend of surplus, etc. up to the specified taxable amount pertaining to the foreign corporation, the phrase "the amount obtained by deducting, from the amount of dividend of surplus, etc., the amount calculated pursuant to the provisions of Cabinet Order as the amount equivalent to the amount of expenses pertaining to that amount of dividend of surplus, etc." in that paragraph is deemed to be replaced with "the amount of dividend of surplus, etc.".
machine translation, not official
**第三項** 特殊関係株主等である内国法人が外国法人から受ける剰余金の配当等の額（法人税法第二十三条の二第二項の規定の適用を受ける部分の金額に限る。以下この項において同じ。）がある場合には、当該剰余金の配当等の額のうち当該外国法人に係る特定課税対象金額に達するまでの金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
art-66-9-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-3
Where a domestic corporation that is a specially-related shareholder, etc. has an amount of dividend of surplus, etc. received from a foreign corporation (limited to the portion of the amount to which the provisions of Article 23-2, paragraph (2) of the Corporation Tax Act apply; hereinafter the same applies in this paragraph), the portion of the amount of dividend of surplus, etc. up to the specified taxable amount pertaining to the foreign corporation is not included in gross profit in calculating the amount of income of the domestic corporation for each business year.
machine translation, not official
**第四項** 前三項に規定する特定課税対象金額とは、次に掲げる金額の合計額をいう。
art-66-9-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-4
The specified taxable amount prescribed in the preceding three paragraphs means the sum of the following amounts:
machine translation, not official
**一** 外国法人に係る課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額で、特殊関係株主等である内国法人が当該外国法人から剰余金の配当等の額を受ける日を含む事業年度において第六十六条の九の二第一項、第八項又は第十項の規定により当該事業年度の所得の金額の計算上益金の額に算入されるもののうち、当該内国法人の有する当該外国法人の直接保有の株式等の数（第六十六条の八第四項第一号に規定する直接保有の株式等の数をいう。次号及び第九項において同じ。）に対応する部分の金額として政令で定める金額
art-66-9-4/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-4/item-1
the amount specified by Cabinet Order as the portion corresponding to the number of shares, etc. held directly by the domestic corporation in the foreign corporation (meaning the number of shares, etc. held directly prescribed in Article 66-8, paragraph (4), item (i); the same applies in the following item and paragraph (9)), out of the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation pertaining to the foreign corporation that is included in gross profit in calculating the amount of income for the business year that includes the day on which a domestic corporation that is a specially-related shareholder, etc. receives the amount of dividend of surplus, etc. from the foreign corporation, pursuant to the provisions of Article 66-9-2, paragraph (1), paragraph (8) or paragraph (10) in that business year;
machine translation, not official
**二** 外国法人に係る課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額で、特殊関係株主等である内国法人が当該外国法人から剰余金の配当等の額を受ける日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この号において「前十年以内の各事業年度」という。）において第六十六条の九の二第一項、第八項又は第十項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入されたもののうち、当該内国法人の有する当該外国法人の直接保有の株式等の数に対応する部分の金額として政令で定める金額（前十年以内の各事業年度において当該外国法人から受けた剰余金の配当等の額（前三項の規定の適用を受けた部分の金額に限る。以下この号において同じ。）がある場合には、当該剰余金の配当等の額に相当する金額を控除した残額）
art-66-9-4/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-4/item-2
the amount specified by Cabinet Order as the portion corresponding to the number of shares, etc. held directly by the domestic corporation in the foreign corporation, out of the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation pertaining to the foreign corporation that was included in gross profit in calculating the amount of income for each business year that began within ten years before the first day of the business year that includes the day on which a domestic corporation that is a specially-related shareholder, etc. receives the amount of dividend of surplus, etc. from the foreign corporation (hereinafter referred to in this item as "each business year within the preceding ten years"), pursuant to the provisions of Article 66-9-2, paragraph (1), paragraph (8) or paragraph (10) in each business year within the preceding ten years (if there is an amount of dividend of surplus, etc. received from the foreign corporation in each business year within the preceding ten years (limited to the portion of the amount to which the provisions of the preceding three paragraphs were applied; hereinafter the same applies in this item), the balance remaining after deducting the amount equivalent to that amount of dividend of surplus, etc.).
machine translation, not official
**第五項** 第六十六条の八第五項、第六項及び第十二項の規定は、前各項の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第六十六条の八第五項 内国法人が適格合併 第六十六条の九の二第二項第二号に規定する特殊関係内国法人（以下この項において「特殊関係内国法人」という。）に係る同条第一項に規定する特殊関係株主等（以下この項において「特殊関係株主等」という。）である内国法人が適格合併
により被合併法人 により当該特殊関係内国法人に係る特殊関係株主等である被合併法人
前項 第六十六条の九の四第四項
課税済金額とみなす 課税済金額（同項第二号に掲げる金額をいう。以下この項、次項及び第十二項において同じ。）とみなす
第六十六条の八第五項第二号 第六十六条の六第一項 第六十六条の九の二第一項
第六十六条の八第六項 が前項 が第六十六条の九の四第五項において準用する前項
第四項 同条第四項
、前項 、同条第五項において準用する前項
第六十六条の八第十二項 第一項から第三項まで及び第七項から第九項まで 第六十六条の九の四第一項から第三項まで
art-66-9-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-5
The provisions of Article 66-8, paragraph (5), paragraph (6) and paragraph (12) apply mutatis mutandis in the case where the provisions of the preceding paragraphs apply. In this case, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Article 66-8, paragraph (5) a domestic corporation has acquired, as a result of a qualified merger a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-2, paragraph (1) (hereinafter referred to in this paragraph as a "specially-related shareholder, etc.") pertaining to a specially-related domestic corporation prescribed in paragraph (2), item (ii) of that Article (hereinafter referred to in this paragraph as a "specially-related domestic corporation") has acquired, as a result of a qualified merger
by the merged corporation by the merged corporation that is a specially-related shareholder, etc. pertaining to that specially-related domestic corporation
the preceding paragraph Article 66-9-4, paragraph (4)
is deemed to be the already-taxed amount is deemed to be the already-taxed amount (meaning the amount listed in item (ii) of that paragraph; hereinafter the same applies in this paragraph, the following paragraph and paragraph (12))
Article 66-8, paragraph (5), item (ii) Article 66-6, paragraph (1) Article 66-9-2, paragraph (1)
Article 66-8, paragraph (6) is subject to the provisions of the preceding paragraph is subject to the provisions of the preceding paragraph as applied mutatis mutandis pursuant to Article 66-9-4, paragraph (5)
paragraph (4) paragraph (4) of that Article
pursuant to the provisions of the preceding paragraph pursuant to the provisions of the preceding paragraph as applied mutatis mutandis pursuant to paragraph (5) of that Article
Article 66-8, paragraph (12) paragraphs (1) through (3) and paragraphs (7) through (9) Article 66-9-4, paragraphs (1) through (3)
machine translation, not official
**第六項** 特殊関係株主等である内国法人が外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）から受ける剰余金の配当等の額がある場合には、当該剰余金の配当等の額（第一項の規定の適用を受ける部分の金額を除く。）のうち当該外国法人に係る間接特定課税対象金額に達するまでの金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
art-66-9-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-6
Where a domestic corporation that is a specially-related shareholder, etc. has an amount of dividend of surplus, etc. received from a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph), the portion of the amount of dividend of surplus, etc. (excluding the portion of the amount to which the provisions of paragraph (1) apply) up to the indirect specified taxable amount pertaining to the foreign corporation is not included in gross profit in calculating the amount of income of the domestic corporation for each business year.
machine translation, not official
**第七項** 特殊関係株主等である内国法人が外国法人から受ける剰余金の配当等の額（法人税法第二十三条の二第一項の規定の適用を受ける部分の金額に限る。以下この項において同じ。）がある場合には、当該剰余金の配当等の額（第二項の規定の適用を受ける部分の金額を除く。）のうち当該外国法人に係る間接特定課税対象金額に達するまでの金額についての同条第一項の規定の適用については、同項中「剰余金の配当等の額から当該剰余金の配当等の額に係る費用の額に相当するものとして政令で定めるところにより計算した金額を控除した金額」とあるのは、「剰余金の配当等の額」とする。
art-66-9-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-7
Where a domestic corporation that is a specially-related shareholder, etc. has an amount of dividend of surplus, etc. received from a foreign corporation (limited to the portion of the amount to which the provisions of Article 23-2, paragraph (1) of the Corporation Tax Act apply; hereinafter the same applies in this paragraph), with regard to the application of the provisions of paragraph (1) of that Article to the portion of the amount of dividend of surplus, etc. (excluding the portion of the amount to which the provisions of paragraph (2) apply) up to the indirect specified taxable amount pertaining to the foreign corporation, the phrase "the amount obtained by deducting, from the amount of dividend of surplus, etc., the amount calculated pursuant to the provisions of Cabinet Order as the amount equivalent to the amount of expenses pertaining to that amount of dividend of surplus, etc." in that paragraph is deemed to be replaced with "the amount of dividend of surplus, etc.".
machine translation, not official
**第八項** 特殊関係株主等である内国法人が外国法人から受ける剰余金の配当等の額（法人税法第二十三条の二第二項の規定の適用を受ける部分の金額に限る。以下この項において同じ。）がある場合には、当該剰余金の配当等の額（第三項の規定の適用を受ける部分の金額を除く。）のうち当該外国法人に係る間接特定課税対象金額に達するまでの金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
art-66-9-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-8
Where a domestic corporation that is a specially-related shareholder, etc. has an amount of dividend of surplus, etc. received from a foreign corporation (limited to the portion of the amount to which the provisions of Article 23-2, paragraph (2) of the Corporation Tax Act apply; hereinafter the same applies in this paragraph), the portion of the amount of dividend of surplus, etc. (excluding the portion of the amount to which the provisions of paragraph (3) apply) up to the indirect specified taxable amount pertaining to the foreign corporation is not included in gross profit in calculating the amount of income of the domestic corporation for each business year.
machine translation, not official
**第九項** 前三項に規定する間接特定課税対象金額とは、次に掲げる金額のうちいずれか少ない金額をいう。
art-66-9-4/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-9
The indirect specified taxable amount prescribed in the preceding three paragraphs means whichever is the smaller of the following amounts:
machine translation, not official
**一** 特殊関係株主等である内国法人が外国法人から剰余金の配当等の額を受ける日を含む当該内国法人の事業年度（以下この項において「配当事業年度」という。）開始の日前二年以内に開始した各事業年度（以下この項において「前二年以内の各事業年度」という。）のうち最も古い事業年度開始の日から配当事業年度終了の日までの期間において、当該外国法人が他の外国法人から受けた剰余金の配当等の額（当該他の外国法人の第六十六条の九の二第一項、第八項又は第十項の規定の適用に係る事業年度開始の日前に受けた剰余金の配当等の額として政令で定めるものを除く。）のうち、当該内国法人の有する当該外国法人の直接保有の株式等の数に対応する部分の金額として政令で定める金額（前二年以内の各事業年度において当該外国法人から受けた剰余金の配当等の額（前三項の規定の適用を受けた金額のうち、当該外国法人が当該他の外国法人から受けた剰余金の配当等の額に対応する部分の金額に限る。以下この号において同じ。）がある場合には、当該剰余金の配当等の額に相当する金額を控除した残額）
art-66-9-4/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-9/item-1
the amount specified by Cabinet Order as the portion corresponding to the number of shares, etc. held directly by the domestic corporation in the foreign corporation, out of the amount of dividend of surplus, etc. received by the foreign corporation from another foreign corporation during the period from the first day of the earliest of the business years that began within two years before the first day of the business year of the domestic corporation that includes the day on which a domestic corporation that is a specially-related shareholder, etc. receives the amount of dividend of surplus, etc. from the foreign corporation (hereinafter referred to in this paragraph as the "dividend business year") (those business years hereinafter referred to in this paragraph as "each business year within the preceding two years") to the end of the dividend business year (excluding the amount specified by Cabinet Order as the amount of dividend of surplus, etc. received before the first day of the business year of the other foreign corporation to which the provisions of Article 66-9-2, paragraph (1), paragraph (8) or paragraph (10) apply) (if there is an amount of dividend of surplus, etc. received from the foreign corporation in each business year within the preceding two years (limited to the portion, out of the amount to which the provisions of the preceding three paragraphs were applied, corresponding to the amount of dividend of surplus, etc. received by the foreign corporation from the other foreign corporation; hereinafter the same applies in this item), the balance remaining after deducting the amount equivalent to that amount of dividend of surplus, etc.);
machine translation, not official
**二** 次に掲げる金額の合計額
art-66-9-4/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-9/item-2
the sum of the following amounts:
machine translation, not official
**イ** 前号の他の外国法人に係る課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額で、配当事業年度において第六十六条の九の二第一項、第八項又は第十項の規定により配当事業年度の所得の金額の計算上益金の額に算入されるもののうち、同号の内国法人の有する当該他の外国法人の間接保有の株式等の数（第六十六条の八第十項第二号イに規定する間接保有の株式等の数をいう。ロにおいて同じ。）に対応する部分の金額として政令で定める金額
art-66-9-4/par-9/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-9/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-9/item-2/sub-1
the amount specified by Cabinet Order as the portion corresponding to the number of shares, etc. held indirectly by the domestic corporation referred to in that item in the other foreign corporation (meaning the number of shares, etc. held indirectly prescribed in Article 66-8, paragraph (10), item (ii), (a); the same applies in (b)), out of the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation pertaining to the other foreign corporation referred to in the preceding item that is included in gross profit in calculating the amount of income for the dividend business year pursuant to the provisions of Article 66-9-2, paragraph (1), paragraph (8) or paragraph (10) in the dividend business year;
machine translation, not official
**ロ** 前号の他の外国法人に係る課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額で、前二年以内の各事業年度において第六十六条の九の二第一項、第八項又は第十項の規定により前二年以内の各事業年度の所得の金額の計算上益金の額に算入されたもののうち、同号の内国法人の有する当該他の外国法人の間接保有の株式等の数に対応する部分の金額として政令で定める金額（前二年以内の各事業年度において同号の外国法人から受けた剰余金の配当等の額（前三項の規定の適用を受けた金額のうち、当該外国法人が当該他の外国法人から受けた剰余金の配当等の額に対応する部分の金額に限る。以下この号において同じ。）がある場合には、当該剰余金の配当等の額に相当する金額を控除した残額）
art-66-9-4/par-9/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-9/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-9/item-2/sub-2
the amount specified by Cabinet Order as the portion corresponding to the number of shares, etc. held indirectly by the domestic corporation referred to in that item in the other foreign corporation, out of the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation pertaining to the other foreign corporation referred to in the preceding item that was included in gross profit in calculating the amount of income for each business year within the preceding two years pursuant to the provisions of Article 66-9-2, paragraph (1), paragraph (8) or paragraph (10) in each business year within the preceding two years (if there is an amount of dividend of surplus, etc. received from the foreign corporation referred to in that item in each business year within the preceding two years (limited to the portion, out of the amount to which the provisions of the preceding three paragraphs were applied, corresponding to the amount of dividend of surplus, etc. received by the foreign corporation from the other foreign corporation; hereinafter the same applies in this item), the balance remaining after deducting the amount equivalent to that amount of dividend of surplus, etc.).
machine translation, not official
**第十項** 第六十六条の八第五項、第六項及び第十二項の規定は、第六項から前項までの規定を適用する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第六十六条の八第五項 内国法人が適格合併 第六十六条の九の二第二項第二号に規定する特殊関係内国法人（以下この項において「特殊関係内国法人」という。）に係る同条第一項に規定する特殊関係株主等（以下この項において「特殊関係株主等」という。）である内国法人が適格合併
により被合併法人 により当該特殊関係内国法人に係る特殊関係株主等である被合併法人
直接保有の株式等の数の 第十項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）の
前項 第六十六条の九の四第九項
前十年以内の各事業年度の課税済金額 前二年以内の各事業年度（同項第一号に規定する前二年以内の各事業年度をいう。次項において同じ。）の間接配当等（同条第九項第一号に掲げる金額をいう。以下この項、次項及び第十二項において同じ。）又は間接課税済金額（同条第九項第二号ロに掲げる金額をいう。以下この項、次項及び第十二項において同じ。）
第六十六条の八第五項第一号 合併等前十年内事業年度 合併等前二年内事業年度
前十年以内 前二年以内
課税済金額 間接配当等又は間接課税済金額
第六十六条の八第五項第二号 分割等前十年内事業年度 分割等前二年内事業年度
前十年以内 前二年以内
課税済金額 間接配当等又は間接課税済金額
直接保有の株式等の数 間接保有の株式等の数
第六十六条の六第一項 第六十六条の九の二第一項
第六十六条の八第六項 が前項 が第六十六条の九の四第十項において準用する前項
第四項 同条第九項
分割等前十年内事業年度の課税済金額 分割等前二年内事業年度の間接配当等又は間接課税済金額
、前項 、同条第十項において準用する前項
前十年以内の各事業年度の課税済金額 前二年以内の各事業年度の間接配当等又は間接課税済金額
第六十六条の八第十二項 第一項から第三項まで及び第七項から第九項まで 第六十六条の九の四第六項から第八項まで
art-66-9-4/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-10
The provisions of Article 66-8, paragraph (5), paragraph (6) and paragraph (12) apply mutatis mutandis in the case where the provisions of paragraph (6) through the preceding paragraph apply. In this case, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Article 66-8, paragraph (5) a domestic corporation has acquired, as a result of a qualified merger a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-2, paragraph (1) (hereinafter referred to in this paragraph as a "specially-related shareholder, etc.") pertaining to a specially-related domestic corporation prescribed in paragraph (2), item (ii) of that Article (hereinafter referred to in this paragraph as a "specially-related domestic corporation") has acquired, as a result of a qualified merger
by the merged corporation by the merged corporation that is a specially-related shareholder, etc. pertaining to that specially-related domestic corporation
number of shares, etc. held directly number of shares, etc. held indirectly prescribed in paragraph (10), item (ii), (a) (hereinafter referred to in this paragraph as the "number of shares, etc. held indirectly")
the preceding paragraph Article 66-9-4, paragraph (9)
already-taxed amount for each business year within the preceding ten years indirect dividends, etc. (meaning the amount listed in paragraph (9), item (i) of that Article; hereinafter the same applies in this paragraph, the following paragraph and paragraph (12)) or indirectly taxed amount (meaning the amount listed in paragraph (9), item (ii), (b) of that Article; hereinafter the same applies in this paragraph, the following paragraph and paragraph (12)) for each business year within the preceding two years (meaning each business year within the preceding two years prescribed in item (i) of that paragraph; the same applies in the following paragraph)
Article 66-8, paragraph (5), item (i) business year within ten years before the merger, etc. business year within two years before the merger, etc.
within ten years within two years
already-taxed amount indirect dividends, etc. or indirectly taxed amount
Article 66-8, paragraph (5), item (ii) business year within ten years before the company split, etc. business year within two years before the company split, etc.
within ten years within two years
already-taxed amount indirect dividends, etc. or indirectly taxed amount
number of shares, etc. held directly number of shares, etc. held indirectly
Article 66-6, paragraph (1) Article 66-9-2, paragraph (1)
Article 66-8, paragraph (6) is subject to the provisions of the preceding paragraph is subject to the provisions of the preceding paragraph as applied mutatis mutandis pursuant to Article 66-9-4, paragraph (10)
paragraph (4) paragraph (9) of that Article
already-taxed amount for each business year within ten years before the company split, etc. indirect dividends, etc. or indirectly taxed amount for each business year within two years before the company split, etc.
pursuant to the provisions of the preceding paragraph pursuant to the provisions of the preceding paragraph as applied mutatis mutandis pursuant to paragraph (10) of that Article
already-taxed amount for each business year within the preceding ten years indirect dividends, etc. or indirectly taxed amount for each business year within the preceding two years
Article 66-8, paragraph (12) paragraphs (1) through (3) and paragraphs (7) through (9) Article 66-9-4, paragraphs (6) through (8)
machine translation, not official
**第十一項** 第一項若しくは第三項又は第六項若しくは第八項の規定の適用がある場合における法人税法の規定の適用については、同法第六十七条第三項第三号中「益金不算入）」とあるのは、「益金不算入）又は租税特別措置法第六十六条の九の四（特殊関係株主等である内国法人に係る外国関係法人に係る所得の課税の特例）」とするほか、利益積立金額の計算に関し必要な事項は、政令で定める。
art-66-9-4/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-11
With regard to the application of the provisions of the Corporation Tax Act in the case where the provisions of paragraph (1) or paragraph (3) or paragraph (6) or paragraph (8) apply, the phrase "Article 23-2 (Exclusion from Gross Profit of Dividends Received from Foreign Subsidiaries)" in Article 67, paragraph (3), item (iii) of that Act is deemed to be replaced with "Article 23-2 (Exclusion from Gross Profit of Dividends Received from Foreign Subsidiaries) or Article 66-9-4 (Special Provisions on Taxation of the Income of the Foreign Affiliated Corporations of a Domestic Corporation That Is a Specially-Related Shareholder, etc.) of the Act on Special Measures Concerning Taxation", and other necessary matters concerning the calculation of the amount of revenue reserves are specified by Cabinet Order.
machine translation, not official
**第十二項** 第二項又は第七項の規定の適用がある場合における法人税法の規定の適用については、同法第三十九条の二中「を除く」とあるのは「並びに租税特別措置法第六十六条の九の四第二項及び第七項（特殊関係株主等である内国法人に係る外国関係法人に係る所得の課税の特例）の規定の適用を受ける部分の金額を除く」と、同法第六十七条第三項第三号中「益金不算入）」とあるのは「益金不算入）（租税特別措置法第六十六条の九の四第二項又は第七項（特殊関係株主等である内国法人に係る外国関係法人に係る所得の課税の特例）の規定により読み替えて適用する場合を含む。）」とするほか、利益積立金額の計算に関し必要な事項は、政令で定める。
art-66-9-4/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-12
With regard to the application of the provisions of the Corporation Tax Act in the case where the provisions of paragraph (2) or paragraph (7) apply, the phrase "excluding the portion of the amount to which the provisions of Article 23-2, paragraph (2) apply" in Article 39-2 of that Act is deemed to be replaced with "excluding the portion of the amount to which the provisions of Article 23-2, paragraph (2) apply and the portion of the amount to which the provisions of Article 66-9-4, paragraph (2) and paragraph (7) (Special Provisions on Taxation of the Income of the Foreign Affiliated Corporations of a Domestic Corporation That Is a Specially-Related Shareholder, etc.) of the Act on Special Measures Concerning Taxation apply", and the phrase "Article 23-2 (Exclusion from Gross Profit of Dividends Received from Foreign Subsidiaries)" in Article 67, paragraph (3), item (iii) of that Act is deemed to be replaced with "Article 23-2 (Exclusion from Gross Profit of Dividends Received from Foreign Subsidiaries) (including as applied by replacing the terms pursuant to the provisions of Article 66-9-4, paragraph (2) or paragraph (7) (Special Provisions on Taxation of the Income of the Foreign Affiliated Corporations of a Domestic Corporation That Is a Specially-Related Shareholder, etc.) of the Act on Special Measures Concerning Taxation)", and other necessary matters concerning the calculation of the amount of revenue reserves are specified by Cabinet Order.
machine translation, not official
### 第六十六条の九の五
art-66-9-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-5 · https://japanlaw.org/l/332AC0000000026/art-66-9-5
**第一項** 特殊関係株主等と特殊関係内国法人との間に第六十六条の九の二第一項に規定する特定関係があるかどうかの判定に関する事項その他前三条の規定の適用に関し必要な事項は、政令で定める。
art-66-9-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-5/par-1
Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 66-9-2, paragraph (1) between a specially-related shareholder, etc. and a specially-related domestic corporation, and other necessary matters concerning the application of the provisions of the preceding three Articles are specified by Cabinet Order.
machine translation, not official
## 第八節 その他の特例 — Section 8 Other Special Provisions
heading: Ministry of Justice translation — Japanese Law Translation Database System
ch-3/sec-8 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-8 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-8
### 第六十六条の十（技術研究組合の所得の計算の特例） — Special Provisions on Calculation of Income of Research and Development Partnerships
caption: machine translation, not official
art-66-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-10 · https://japanlaw.org/l/332AC0000000026/art-66-10
**第一項** 青色申告書を提出する技術研究組合（清算中のものを除く。）が、令和九年三月三十一日までに技術研究組合法（昭和三十六年法律第八十一号）第九条第一項の規定により同法第三条第一項第一号に規定する試験研究（新たな知見を得るため又は利用可能な知見の新たな応用を考案するために行うものに限る。）の用に直接供する固定資産で政令で定めるもの（以下この条において「試験研究用資産」という。）を取得し、又は製作するための費用を賦課し、当該賦課に基づいて納付された金額の全部又は一部に相当する金額をもつてその納付された事業年度において試験研究用資産を取得し、又は製作した場合において、当該試験研究用資産につき、その取得価額から一円（当該試験研究用資産の取得価額がその納付された金額（既に試験研究用資産の取得又は製作に充てられた金額があるときは、その金額を控除した金額）を超える場合には、その超える金額）を控除した金額の範囲内でその帳簿価額を損金経理により減額したときは、その減額した金額に相当する金額は、その取得又は製作の日を含む事業年度の所得の金額の計算上、損金の額に算入する。
art-66-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-10/par-1
Where a research and development partnership that files a blue return (excluding one in liquidation) has, by March 31, 2027, levied, pursuant to the provisions of Article 9, paragraph (1) of the Research and Development Partnerships Act (Act No. 81 of 1961), charges to cover the costs of acquiring or manufacturing fixed assets specified by Cabinet Order that are directly used for experimental research prescribed in Article 3, paragraph (1), item (i) of that Act (limited to research conducted in order to obtain new knowledge or to devise new applications of available knowledge) (hereinafter referred to in this Article as "assets for experimental research"), and has acquired or manufactured assets for experimental research in the business year in which the amount based on that levy was paid, with an amount equivalent to all or part of the amount so paid, if the partnership has reduced the book value of those assets for experimental research through accounting as an expense or loss within the range of the amount obtained by deducting, from their acquisition cost, one yen (if the acquisition cost of those assets for experimental research exceeds the amount so paid (if any amount has already been applied to the acquisition or manufacture of assets for experimental research, the amount obtained by deducting that amount), the excess amount), the amount equivalent to the reduced amount is included in deductible expenses in calculating the amount of income for the business year that includes the date of the acquisition or manufacture.
machine translation, not official
**第二項** 前項の規定は、確定申告書等に同項の規定により損金の額に算入される金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。
art-66-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-10/par-2
The provisions of the preceding paragraph apply only if the final return, etc. contains a statement regarding the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph, and a written statement concerning the calculation of the amount to be included in deductible expenses is attached to that final return, etc.
machine translation, not official
**第三項** 第一項の規定の適用を受けた試験研究用資産について法人税に関する法令の規定を適用する場合には、同項の規定により各事業年度の所得の金額の計算上損金の額に算入された金額は、当該試験研究用資産の取得価額に算入しない。
art-66-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-10/par-3
In applying the provisions of laws and regulations concerning corporation tax to assets for experimental research to which the provisions of paragraph (1) have been applied, the amount included in deductible expenses in calculating the amount of income for each business year pursuant to the provisions of that paragraph is not included in the acquisition cost of those assets for experimental research.
machine translation, not official
**第四項** 前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-66-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-10/par-4
Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
machine translation, not official
### 第六十六条の十一（特定の基金に対する負担金等の損金算入の特例） — Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds
caption: machine translation, not official
art-66-11 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11 · https://japanlaw.org/l/332AC0000000026/art-66-11
**第一項** 法人が、各事業年度において、長期間にわたつて使用され、又は運用される基金又は信託財産に係る負担金又は掛金で次に掲げるものを支出した場合には、その支出した金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-66-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-11/par-1
Where a corporation has paid, in any business year, any of the following contributions or premiums pertaining to a fund or trust property that is used or managed over a long period of time, the amount paid is included in deductible expenses in calculating the amount of income for that business year:
machine translation, not official
**一** 中小企業者又は農林漁業者（農林漁業者の組織する団体を含む。）に対する信用の保証をするための業務を法令の規定に基づいて行うことを主たる目的とする法人で政令で定めるものに対する当該信用の保証をするための業務に係る基金に充てるための負担金
art-66-11/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-11/par-1/item-1
contributions to be appropriated to a fund pertaining to the business of guaranteeing credit, paid to a corporation specified by Cabinet Order whose main purpose is to conduct, based on the provisions of laws and regulations, the business of guaranteeing credit for small and medium-sized enterprises or persons engaged in agriculture, forestry or fisheries (including organizations formed by persons engaged in agriculture, forestry or fisheries);
machine translation, not official
**二** 独立行政法人中小企業基盤整備機構が行う中小企業倒産防止共済法の規定による中小企業倒産防止共済事業に係る基金に充てるための同法第二条第二項に規定する共済契約に係る掛金
art-66-11/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-11/par-1/item-2
premiums under a mutual aid contract prescribed in Article 2, paragraph (2) of the Act on Mutual Relief System for the Prevention of Bankruptcies of Small and Medium-sized Enterprises, to be appropriated to a fund pertaining to the mutual aid business for the prevention of bankruptcies of small and medium-sized enterprises under the provisions of that Act conducted by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN;
machine translation, not official
**三** 独立行政法人エネルギー・金属鉱物資源機構に設けられた金属鉱業等鉱害対策特別措置法第十二条の規定による鉱害防止事業基金に充てるための負担金
art-66-11/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-11/par-1/item-3
contributions to be appropriated to the mining pollution control project fund under the provisions of Article 12 of the Act on Special Measures for Pollution Caused by the Metal Mining Industry, etc established in the Japan Organization for Metals and Energy Security;
machine translation, not official
**四** 社債、株式等の振替に関する法律第二条第十一項に規定する加入者保護信託の信託財産とするための同法第六十二条第一項に規定する負担金
art-66-11/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-11/par-1/item-4
contributions prescribed in Article 62, paragraph (1) of the Act on Book-Entry Transfer of Corporate Bonds and Shares, to be made the trust property of a participant protection trust prescribed in Article 2, paragraph (11) of that Act;
machine translation, not official
**五** 公害の発生による損失を補塡するための業務、商品の価格の安定に資するための業務その他の特定の業務で政令で定めるものを行うことを主たる目的とする公益法人等若しくは一般社団法人若しくは一般財団法人で、当該特定の業務が国若しくは地方公共団体の施策の実施に著しく寄与し、かつ、公的に運営されていることにつき政令で定める要件を満たすもの又は当該特定の業務を行う公共法人で政令で定めるものに対する当該特定の業務に係る基金に充てるための負担金
art-66-11/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-11/par-1/item-5
contributions to be appropriated to a fund pertaining to a specified business, paid to a public interest corporation, etc. or a general incorporated association or general incorporated foundation whose main purpose is to conduct the business of compensating for losses caused by the occurrence of pollution, the business of contributing to the stabilization of commodity prices, or any other specified business specified by Cabinet Order, and that meets the requirements specified by Cabinet Order regarding that specified business significantly contributing to the implementation of measures of the State or a local government and being publicly operated, or to a public corporation specified by Cabinet Order that conducts that specified business.
machine translation, not official
**第二項** 前項（第二号に係る部分に限る。）の規定は、法人の締結していた同号に規定する共済契約につき解除があつた後同号に規定する共済契約を締結した当該法人がその解除の日から同日以後二年を経過する日までの間に当該共済契約について支出する同号に掲げる掛金については、適用しない。
art-66-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-11/par-2
The provisions of the preceding paragraph (limited to the part pertaining to item (ii)) do not apply to the premiums listed in that item that a corporation which, after the cancellation of a mutual aid contract prescribed in that item that it had concluded, has concluded a mutual aid contract prescribed in that item pays for that mutual aid contract during the period from the day of the cancellation until the day on which two years have elapsed from that day.
machine translation, not official
**第三項** 第一項の規定は、確定申告書等に同項に規定する金額の損金算入に関する明細書の添付がない場合には、適用しない。ただし、当該添付がない確定申告書等の提出があつた場合においても、その添付がなかつたことにつき税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、この限りでない。
art-66-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-11/par-3
The provisions of paragraph (1) do not apply if a written statement concerning the inclusion in deductible expenses of the amount prescribed in that paragraph is not attached to the final return, etc.; provided, however, that this does not apply where, even if a final return, etc. without that attachment has been filed, the district director finds that there was an unavoidable reason for the absence of the attachment and the written statement is submitted.
machine translation, not official
### 第六十六条の十一の二 〔削除 / repealed〕
art-66-11-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11-2 · https://japanlaw.org/l/332AC0000000026/art-66-11-2
**第一項** 削除
art-66-11-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-11-2/par-1
no English for this paragraph
### 第六十六条の十一の三（認定特定非営利活動法人に対する寄附金の損金算入等の特例） — Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations
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art-66-11-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11-3 · https://japanlaw.org/l/332AC0000000026/art-66-11-3
**第一項** その事業年度終了の日において特定非営利活動促進法第二条第三項に規定する認定特定非営利活動法人（次項において「認定特定非営利活動法人」という。）である法人がその収益事業に属する資産のうちからその収益事業以外の事業で特定非営利活動（同条第一項に規定する特定非営利活動をいう。次項及び第三項において同じ。）に係る事業に該当するもののために支出した金額がある場合における同法第七十条第一項の規定により読み替えて適用する法人税法第三十七条の規定の適用については、同条第四項ただし書中「公益法人等が」とあるのは「公益法人等又は認定特定非営利活動法人（租税特別措置法第六十六条の十一の三第一項（認定特定非営利活動法人に対する寄附金の損金算入等の特例）に規定する認定特定非営利活動法人をいう。次項及び第六項において同じ。）が」と、同条第五項ただし書中「公益法人等が」とあるのは「公益法人等又は認定特定非営利活動法人が」と、同条第六項中「公益法人等が」とあるのは「公益法人等又は認定特定非営利活動法人が」と、「にあつては、」とあるのは「にあつては」と、「金額）」とあるのは「金額とし、認定特定非営利活動法人にあつてはその収益事業に属する資産のうちからその収益事業以外の事業で租税特別措置法第六十六条の十一の三第一項に規定する特定非営利活動に係る事業に該当するもののために支出した金額とする。）」とする。
art-66-11-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-1
With regard to the application of the provisions of Article 37 of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 70, paragraph (1) of the Act on Promotion of Specified Non-profit Activities in the case where a corporation that, at the end of the business year, is a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of that Act (referred to as a "certified specified nonprofit corporation" in the following paragraph) has an amount that it has expended, out of the assets belonging to its profit-making business, for a business other than that profit-making business that falls under a business pertaining to specified non-profit activity (meaning specified non-profit activity prescribed in paragraph (1) of that Article; the same applies in the following paragraph and paragraph (3)), the phrase "a public interest corporation, etc." in the proviso to paragraph (4) of that Article is deemed to be replaced with "a public interest corporation, etc. or a certified specified nonprofit corporation (meaning a certified specified nonprofit corporation prescribed in Article 66-11-3, paragraph (1) (Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations) of the Act on Special Measures Concerning Taxation; the same applies in the following paragraph and paragraph (6))", the phrase "a public interest corporation, etc." in the proviso to paragraph (5) of that Article is deemed to be replaced with "a public interest corporation, etc. or a certified specified nonprofit corporation", the phrase "a public interest corporation, etc." in paragraph (6) of that Article is deemed to be replaced with "a public interest corporation, etc. or a certified specified nonprofit corporation", the phrase "にあつては、" (in the case of, followed by a comma) is deemed to be replaced with "にあつては" (in the case of, without the comma), and the phrase "amount)" is deemed to be replaced with "amount, and for a certified specified nonprofit corporation, the amount it has expended, out of the assets belonging to its profit-making business, for a business other than that profit-making business that falls under a business pertaining to specified non-profit activity prescribed in Article 66-11-3, paragraph (1) of the Act on Special Measures Concerning Taxation)".
machine translation, not official
**第二項** 法人（前項の規定の適用を受ける法人を除く。）が各事業年度において支出した寄附金の額のうちに認定特定非営利活動法人等（認定特定非営利活動法人及び特定非営利活動促進法第二条第四項に規定する特例認定特定非営利活動法人をいう。以下この項において同じ。）に対する当該認定特定非営利活動法人等の行う特定非営利活動に係る事業に関連する寄附金の額がある場合における法人税法第三十七条の規定の適用については、同条第四項中「）の額があるときは、当該寄附金」とあるのは、「以下この項において同じ。）及び認定特定非営利活動法人等（租税特別措置法第六十六条の十一の三第二項（認定特定非営利活動法人に対する寄附金の損金算入等の特例）に規定する認定特定非営利活動法人等をいう。）に対する当該認定特定非営利活動法人等の行う同条第二項に規定する特定非営利活動に係る事業に関連する寄附金の額があるときは、これらの寄附金」とする。
art-66-11-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-2
With regard to the application of the provisions of Article 37 of the Corporation Tax Act in the case where the amount of donations paid by a corporation (excluding a corporation to which the provisions of the preceding paragraph apply) in each business year includes the amount of donations to a certified specified nonprofit corporation, etc. (meaning a certified specified nonprofit corporation and a special certified specified nonprofit corporation prescribed in Article 2, paragraph (4) of the Act on Promotion of Specified Non-profit Activities; hereinafter the same applies in this paragraph) related to a business pertaining to specified non-profit activity conducted by that certified specified nonprofit corporation, etc., the phrase ") exists, those donations" in paragraph (4) of that Article is deemed to be replaced with "; hereinafter the same applies in this paragraph) and the amount of donations to a certified specified nonprofit corporation, etc. (meaning a certified specified nonprofit corporation, etc. prescribed in Article 66-11-3, paragraph (2) (Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations) of the Act on Special Measures Concerning Taxation) related to a business pertaining to specified non-profit activity prescribed in paragraph (2) of that Article conducted by that certified specified nonprofit corporation, etc. exist, these donations".
machine translation, not official
**第三項** 特定非営利活動促進法第四十四条第一項の認定を受けた法人がその認定を取り消された場合には、当該法人がその取消しの基因となつた事実が生じた日として政令で定める日を含む事業年度からその取消しの日を含む事業年度の前事業年度までの各事業年度（その取消しの日を含む事業年度終了の日前七年以内に終了した各事業年度に限る。以下この項において同じ。）においてその収益事業に属する資産のうちからその収益事業以外の事業で特定非営利活動に係る事業に該当するもののために支出した金額で当該各事業年度の所得の金額の計算上損金の額に算入された金額に相当する金額の合計額は、当該法人のその取消しの日を含む事業年度において行う収益事業から生じた収益の額とみなす。
art-66-11-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-3
Where a corporation that has received the certification under Article 44, paragraph (1) of the Act on Promotion of Specified Non-profit Activities has had that certification revoked, an amount equivalent to the total of the amounts that the corporation expended, in each business year from the business year that includes the day specified by Cabinet Order as the day on which the fact giving rise to the revocation arose until the business year preceding the business year that includes the date of the revocation (limited to business years that ended within seven years before the end of the business year that includes the date of the revocation; hereinafter the same applies in this paragraph), out of the assets belonging to its profit-making business, for a business other than that profit-making business that falls under a business pertaining to specified non-profit activity, and that were included in deductible expenses in calculating the amount of income for each of those business years, is deemed to be the amount of revenue arising from the profit-making business conducted by the corporation in the business year that includes the date of the revocation.
machine translation, not official
**第四項** 前項の場合において、同項の法人がその取消しの日に収益事業を行つていないものであるときは、当該法人は、その取消しの日において新たに収益事業を開始したものとみなす。この場合において、その取消しの日を含む事業年度については、法人税法第六十六条第四項の規定及び第四十二条の三の二第三項の規定は、適用しない。
art-66-11-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-4
In the case referred to in the preceding paragraph, if the corporation referred to in that paragraph is not conducting a profit-making business on the date of the revocation, the corporation is deemed to have newly commenced a profit-making business on the date of the revocation. In this case, the provisions of Article 66, paragraph (4) of the Corporation Tax Act and the provisions of Article 42-3-2, paragraph (3) do not apply for the business year that includes the date of the revocation.
machine translation, not official
**第五項** 前項に定めるもののほか、第一項に規定する認定特定非営利活動法人が同項の規定により法人税法第三十七条第六項の規定を読み替えて同条第一項の規定を適用する場合の同項に規定する政令で定めるところにより計算した金額その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
art-66-11-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-5
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the amount calculated in the manner specified by Cabinet Order prescribed in Article 37, paragraph (1) of the Corporation Tax Act in the case where a certified specified nonprofit corporation prescribed in paragraph (1) applies the provisions of paragraph (1) of that Article by reading the provisions of paragraph (6) of that Article with the replacement of terms pursuant to the provisions of paragraph (1), and other necessary particulars concerning the application of the provisions of paragraphs (1) through (3).
machine translation, not official
### 第六十六条の十一の四（銀行等保有株式取得機構の欠損金の損金算入の特例） — Special Provisions on Inclusion in Deductible Expenses of Losses of the Banks' Shareholdings Purchase Corporation
caption: machine translation, not official
art-66-11-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11-4 · https://japanlaw.org/l/332AC0000000026/art-66-11-4
**第一項** 青色申告書を提出する銀行等保有株式取得機構の令和十四年三月三十一日以前に開始する各事業年度において法人税法第五十七条第一項の規定を適用する場合において、当該各事業年度前の事業年度において生じた欠損金額があるときは、同項中「十年以内に開始した」とあるのは、「に開始した」とする。
art-66-11-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-11-4/par-1
Where the provisions of Article 57, paragraph (1) of the Corporation Tax Act apply in each business year beginning on or before March 31, 2032 of the Banks' Shareholdings Purchase Corporation filing a blue return, if there is an amount of loss incurred in a business year preceding each of those business years, the phrase "beginning within 10 years" in that paragraph is deemed to be replaced with "beginning".
machine translation, not official
**第二項** 青色申告書を提出する銀行等保有株式取得機構の令和十八年三月三十一日以前に開始する各事業年度において法人税法第五十七条第一項の規定を適用する場合において、当該各事業年度前の事業年度において生じた欠損金額があるときは、同項ただし書中「所得の金額の百分の五十に相当する金額」とあるのは、「所得の金額」とする。
art-66-11-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-11-4/par-2
Where the provisions of Article 57, paragraph (1) of the Corporation Tax Act apply in each business year beginning on or before March 31, 2036 of the Banks' Shareholdings Purchase Corporation filing a blue return, if there is an amount of loss incurred in a business year preceding each of those business years, the phrase "the amount equivalent to 50 percent of the amount of income" in the proviso to that paragraph is deemed to be replaced with "the amount of income".
machine translation, not official
**第三項** 前二項の規定は、銀行等保有株式取得機構がこれらの規定に規定する欠損金額の生じた事業年度の青色申告書である法人税法第二条第三十一号に規定する確定申告書に当該欠損金額の計算に関する明細書を添付し、かつ、当該事業年度後の各事業年度について連続して同号に規定する確定申告書を提出している場合に限り、適用する。
art-66-11-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-11-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-11-4/par-3
The provisions of the preceding two paragraphs apply only where the Banks' Shareholdings Purchase Corporation has attached a written statement concerning the calculation of the amount of loss to the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act that is a blue return for the business year in which the amount of loss prescribed in those provisions arose, and has continuously filed final returns prescribed in that item for each subsequent business year.
machine translation, not official
### 第六十六条の十二（中小企業者の欠損金等以外の欠損金の繰戻しによる還付の不適用） — Non-Application of Refunds by Carryback of Losses Other Than Losses, etc. of Small and Medium-Sized Enterprises
caption: machine translation, not official
art-66-12 · https://japanlaw.org/en/special-taxation-measures-act/art-66-12 · https://japanlaw.org/l/332AC0000000026/art-66-12
**第一項** 法人税法第八十条第一項並びに第百四十四条の十三第一項及び第二項の規定は、次に掲げる法人以外の法人の平成四年四月一日から令和十年三月三十一日までの間に終了する各事業年度において生じた欠損金額については、適用しない。ただし、清算中に終了する事業年度（通算子法人の清算中に終了する事業年度のうち当該通算子法人に係る通算親法人の事業年度終了の日に終了するものを除く。）及び同法第八十条第四項又は第百四十四条の十三第九項若しくは第十項の規定に該当する場合のこれらの規定に規定する事業年度において生じた欠損金額、同法第八十条第五項又は第百四十四条の十三第十一項に規定する災害損失欠損金額並びに銀行等保有株式取得機構の欠損金額については、この限りでない。
art-66-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-1
The provisions of Article 80, paragraph (1) and Article 144-13, paragraphs (1) and (2) of the Corporation Tax Act do not apply to the amount of loss incurred in each business year ending during the period from April 1, 1992 to March 31, 2028 of a corporation other than the corporations listed below; provided, however, that this does not apply to the amount of loss incurred in a business year ending during liquidation (excluding, of the business years ending during the liquidation of a group tax sharing subsidiary corporation, one ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to that group tax sharing subsidiary corporation) and in a business year prescribed in Article 80, paragraph (4) or Article 144-13, paragraph (9) or (10) of that Act in a case falling under those provisions, the amount of deficit from disaster losses prescribed in Article 80, paragraph (5) or Article 144-13, paragraph (11) of that Act, and the amount of loss of the Banks' Shareholdings Purchase Corporation.
machine translation, not official
**一** 普通法人（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人及び資産の流動化に関する法律第二条第三項に規定する特定目的会社を除く。）のうち、当該事業年度終了の時において資本金の額若しくは出資金の額が一億円以下であるもの（当該事業年度終了の時において法人税法第六十六条第五項第二号又は第三号に掲げる法人に該当するもの及び同条第六項に規定する大通算法人（以下この号及び次項において「大通算法人」という。）を除く。）又は資本若しくは出資を有しないもの（保険業法に規定する相互会社及びこれに準ずるものとして政令で定めるもの並びに大通算法人を除く。）
art-66-12/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-1/item-1
an ordinary corporation (excluding an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations and a specific purpose company prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets) whose amount of stated capital or amount of capital contribution is 100 million yen or less at the end of that business year (excluding a corporation that falls under the corporations listed in Article 66, paragraph (5), item (ii) or item (iii) of the Corporation Tax Act at the end of that business year and a large group tax sharing corporation prescribed in paragraph (6) of that Article (hereinafter referred to as a "large group tax sharing corporation" in this item and the following paragraph)), or that has no capital or contributions (excluding a mutual company prescribed in the Insurance Business Act, a corporation specified by Cabinet Order as equivalent thereto, and a large group tax sharing corporation);
machine translation, not official
**二** 公益法人等又は協同組合等
art-66-12/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-1/item-2
a public interest corporation, etc. or a cooperative, etc.;
machine translation, not official
**三** 法人税法以外の法律によつて公益法人等とみなされているもので政令で定めるもの
art-66-12/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-1/item-3
a corporation that is deemed to be a public interest corporation, etc. under an Act other than the Corporation Tax Act and that is specified by Cabinet Order;
machine translation, not official
**四** 人格のない社団等
art-66-12/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-1/item-4
an association or foundation without juridical personality.
machine translation, not official
**第二項** 通算法人の前項本文に規定する事業年度において、当該通算法人が協同組合等に該当し、又は同項ただし書に規定する欠損金額（同項ただし書に規定する災害損失欠損金額を除く。以下この項において「還付対象欠損金額」という。）が生じた場合において、当該事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人が大通算法人であるときは、当該通算法人の当該事業年度及び当該他の通算法人の同日に終了する事業年度に係る法人税法第八十条第七項の規定の適用については、当該他の通算法人（当該事業年度において還付対象欠損金額が生じたものを除く。）の同項第三号及び第四号に規定する所得の金額は、ないものとする。
art-66-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-2
Where, in a business year of a group tax sharing corporation prescribed in the main clause of the preceding paragraph, the group tax sharing corporation falls under the category of a cooperative, etc., or an amount of loss prescribed in the proviso to that paragraph (excluding the amount of deficit from disaster losses prescribed in the proviso to that paragraph; hereinafter referred to as the "deficit eligible for a refund" in this paragraph) has arisen, if another group tax sharing corporation that has a group tax sharing full controlling interest with that group tax sharing corporation at the end of that business year is a large group tax sharing corporation, then, with regard to the application of the provisions of Article 80, paragraph (7) of the Corporation Tax Act for that business year of the group tax sharing corporation and for the business year of the other group tax sharing corporation ending on that day, the amount of income prescribed in items (iii) and (iv) of that paragraph of the other group tax sharing corporation (excluding one in which a deficit eligible for a refund arose in that business year) is deemed to be nil.
machine translation, not official
### 第六十六条の十三（特定事業活動として特別新事業開拓事業者の株式の取得をした場合の課税の特例） — Special Provisions on Taxation in the Case of Acquisition of Shares of a Special New Business Development Operator as a Specified Business Activity
caption: machine translation, not official
art-66-13 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13 · https://japanlaw.org/l/332AC0000000026/art-66-13
**第一項** 青色申告書を提出する法人で新事業開拓事業者（産業競争力強化法第二条第六項に規定する新事業開拓事業者をいう。以下この項において同じ。）と共同して特定事業活動（同条第二十八項に規定する特定事業活動をいう。以下この項及び第九項において同じ。）を行うものとして財務省令で定めるもの（以下この項及び第十五項において「対象法人」という。）が、令和二年四月一日から令和十年三月三十一日までの期間（以下この項において「指定期間」という。）内の日を含む各事業年度（解散の日を含む事業年度及び清算中の各事業年度並びに被合併法人の合併（適格合併を除く。）の日の前日を含む事業年度を除く。）の指定期間内において特定株式（特別新事業開拓事業者（新事業開拓事業者のうち特定事業活動に資する事業を行うものとして財務省令で定める法人をいう。以下この項において同じ。）の株式のうち次に掲げる株式のいずれかに該当するものであることその他の要件を満たすものとして政令で定めるものをいう。以下この条において同じ。）を取得し、かつ、これをその取得の日を含む事業年度（以下この条において「対象事業年度」という。）終了の日まで引き続き有している場合において、当該特定株式の取得価額（当該取得価額が二百億円（当該特定株式が第一号に掲げる株式に該当する場合には、五十億円）を超える場合には、二百億円（当該特定株式が同号に掲げる株式に該当する場合には、五十億円）とする。）の百分の二十五（当該特定株式が第三号に掲げる株式に該当する場合には、百分の二十）に相当する金額（当該対象事業年度において当該特定株式の帳簿価額を減額した場合には、その減額した金額のうち当該対象事業年度の所得の金額の計算上損金の額に算入された金額に係る部分の金額として政令で定めるところにより計算した金額を控除した金額）以下の金額を当該対象事業年度の確定した決算において各特別新事業開拓事業者別及び次の各号に掲げる株式の種類別に特別勘定を設ける方法（当該対象事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法を含む。）により経理したときは、その経理した金額に相当する金額は、当該対象事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該相当する金額が当該対象事業年度の所得の金額として政令で定めるところにより計算した金額（当該計算した金額が百二十五億円を超える場合には、百二十五億円。以下この項において「所得基準額」という。）を超えるときは、その損金の額に算入する金額は、当該所得基準額を限度とする。
art-66-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-1
Where a corporation filing a blue return that is specified by Order of the Ministry of Finance as one that conducts, jointly with a new business developer (meaning a new business developer prescribed in Article 2, paragraph (6) of the Act on Strengthening Industrial Competitiveness; hereinafter the same applies in this paragraph), a specified business activity (meaning a specified business activity prescribed in paragraph (28) of that Article; hereinafter the same applies in this paragraph and paragraph (9)) (hereinafter referred to as a "covered corporation" in this paragraph and paragraph (15)) has acquired, within the designated period in each business year that includes a day within the period from April 1, 2020 to March 31, 2028 (hereinafter referred to as the "designated period" in this paragraph) (excluding a business year that includes the date of dissolution, each business year during liquidation, and a business year that includes the day before the date of a merger (excluding a qualified merger) of a merged corporation), specified shares (meaning, of the shares of a special new business development operator (meaning a corporation specified by Order of the Ministry of Finance as a new business developer that conducts a business contributing to a specified business activity; hereinafter the same applies in this paragraph), those specified by Cabinet Order as satisfying requirements including that they fall under any of the shares listed below; hereinafter the same applies in this Article), and continues to hold them until the end of the business year that includes the date of the acquisition (hereinafter referred to as the "covered business year" in this Article), then, if the covered corporation has accounted for an amount not exceeding the amount equivalent to 25 percent (where the specified shares fall under the shares listed in item (iii), 20 percent) of the acquisition price of the specified shares (where the acquisition price exceeds 20 billion yen (where the specified shares fall under the shares listed in item (i), 5 billion yen), 20 billion yen (where the specified shares fall under the shares listed in that item, 5 billion yen)) (where the book value of the specified shares has been reduced in the covered business year, the amount after deducting, from that equivalent amount, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the amount so reduced that pertains to the amount included in deductible expenses in calculating the amount of income for the covered business year), by the method of setting up a special account for each special new business development operator and for each class of shares listed in the following items in the settlement of accounts finalized for the covered business year (including the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for the covered business year is finalized), an amount equivalent to the amount so accounted for is included in deductible expenses in calculating the amount of income for the covered business year. In this case, if that equivalent amount exceeds the amount calculated pursuant to the provisions of Cabinet Order as the amount of income for the covered business year (where the amount so calculated exceeds 12.5 billion yen, 12.5 billion yen; hereinafter referred to as the "income-based limit" in this paragraph), the amount to be included in deductible expenses is limited to the income-based limit.
machine translation, not official
**一** 資本金の額の増加に伴う払込みにより交付される株式
art-66-13/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-1/item-1
shares delivered through payment made in connection with an increase in the amount of stated capital;
machine translation, not official
**二** その取得（購入による取得に限る。次号において同じ。）により対象法人が当該特別新事業開拓事業者の総株主の議決権の百分の五十を超える議決権を有することとなる場合における当該株式
art-66-13/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-1/item-2
the shares, in the case where, through their acquisition (limited to acquisition by purchase; the same applies in the following item), the covered corporation comes to hold voting rights exceeding 50 percent of the voting rights of all shareholders of that special new business development operator;
machine translation, not official
**三** その取得の日から起算して三年を経過する日までに対象法人が当該特別新事業開拓事業者の総株主の議決権の百分の五十を超える議決権を有することとなることが見込まれる場合における当該株式（前号に掲げる株式を除く。）
art-66-13/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-1/item-3
the shares, in the case where the covered corporation is expected to come to hold voting rights exceeding 50 percent of the voting rights of all shareholders of that special new business development operator by the day on which three years have elapsed from the date of the acquisition (excluding the shares listed in the preceding item).
machine translation, not official
**第二項** 法人が、適格合併又は適格分割等（適格分割又は適格現物出資をいう。以下この条において同じ。）を行つた場合には、次の各号に掲げる適格合併又は適格分割等の区分に応じ当該各号に定める特別勘定の金額は、当該適格合併又は適格分割等に係る合併法人、分割承継法人又は被現物出資法人に引き継ぐものとする。
art-66-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-2
Where a corporation has carried out a qualified merger or a qualified company split, etc. (meaning a qualified company split or a qualified capital contribution in kind; hereinafter the same applies in this Article), the amount of the special account specified in each of the following items according to the category of qualified merger or qualified company split, etc. listed in that item is to be succeeded to by the merging corporation, the successor corporation in a company split or the corporation receiving a capital contribution in kind pertaining to that qualified merger or qualified company split, etc.:
machine translation, not official
**一** 適格合併 当該適格合併直前において有する特別勘定の金額（前項の特別勘定の金額のうち損金の額に算入されたもの（既に益金の額に算入された、又は益金の額に算入されるべき金額がある場合には、これらの金額を控除した金額）をいう。以下この条において同じ。）
art-66-13/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-2/item-1
qualified merger: the amount of the special account held immediately before the qualified merger (meaning the amount of the special account referred to in the preceding paragraph that has been included in deductible expenses (where there is any amount that has already been included in gross profit or that should be included in gross profit, the amount after deducting those amounts); hereinafter the same applies in this Article);
machine translation, not official
**二** 適格分割等 当該適格分割等により分割承継法人又は被現物出資法人に前項の特別勘定に係る特定株式の全部又は一部（当該特定株式が同項第一号に掲げる株式に該当するもの（以下この条において「増資特定株式」という。）でない場合には、当該特定株式の全部）を移転した場合における当該適格分割等の直前において有する当該特定株式に係る特別勘定の金額のうちその移転することとなつた特定株式に係るものとして政令で定めるところにより計算した金額（当該適格分割等により同項の特別勘定に係る特定株式の全部を移転した場合には、その適格分割等の直前における当該特定株式に係る特別勘定の金額）
art-66-13/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-2/item-2
qualified company split, etc.: where all or part of the specified shares pertaining to the special account referred to in the preceding paragraph (where those specified shares are not shares that fall under the shares listed in item (i) of that paragraph (hereinafter referred to as "specified shares from a capital increase" in this Article), all of those specified shares) have been transferred to the successor corporation in a company split or the corporation receiving a capital contribution in kind through the qualified company split, etc., the amount calculated pursuant to the provisions of Cabinet Order as the amount pertaining to the specified shares so transferred, out of the amount of the special account pertaining to those specified shares held immediately before the qualified company split, etc. (where all of the specified shares pertaining to the special account referred to in that paragraph have been transferred through the qualified company split, etc., the amount of the special account pertaining to those specified shares immediately before the qualified company split, etc.).
machine translation, not official
**第三項** 前項の規定は、第一項の特別勘定を設けている法人で適格分割等を行つたものにあつては、当該特別勘定を設けている法人が当該適格分割等の日以後二月以内に当該適格分割等により分割承継法人又は被現物出資法人に引き継ぐ特別勘定の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
art-66-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-3
The provisions of the preceding paragraph apply, in the case of a corporation that has set up the special account referred to in paragraph (1) and has carried out a qualified company split, etc., only where the corporation that has set up the special account submits, within two months after the date of the qualified company split, etc., a document stating the amount of the special account to be passed on to the successor corporation in a company split or the corporation receiving a capital contribution in kind through the qualified company split, etc. and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over its place for tax payment.
machine translation, not official
**第四項** 第二項の規定により合併法人、分割承継法人又は被現物出資法人が引継ぎを受けた特別勘定の金額は、当該合併法人、分割承継法人又は被現物出資法人が第一項の規定により設けている特別勘定の金額とみなす。
art-66-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-4
The amount of the special account succeeded to by the merging corporation, the successor corporation in a company split or the corporation receiving a capital contribution in kind pursuant to the provisions of paragraph (2) is deemed to be the amount of the special account set up by that merging corporation, successor corporation in a company split or corporation receiving a capital contribution in kind pursuant to the provisions of paragraph (1).
machine translation, not official
**第五項** 前項の場合において、同項の合併法人、分割承継法人又は被現物出資法人がその適格合併又は適格分割等の日を含む事業年度の確定申告書等を青色申告書により提出することができる者でないときは、当該事業年度終了の日における特別勘定の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。
art-66-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-5
In the case referred to in the preceding paragraph, if the merging corporation, the successor corporation in a company split or the corporation receiving a capital contribution in kind referred to in that paragraph is not a person that may file the final return, etc. for the business year that includes the date of the qualified merger or qualified company split, etc. as a blue return, the amount of the special account at the end of that business year is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第六項** 第一項の特別勘定を設けている法人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となつた事実のあつた日（次の各号に掲げる場合に該当する場合には、当該各号に定める日）又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における特別勘定の金額は、その日を含む事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、第二項、次項、第八項、第十項から第十三項まで及び第十七項の規定は、適用しない。
art-66-13/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-6
Where a corporation that has set up the special account referred to in paragraph (1) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that it will discontinue filing returns by blue return, the amount of the special account as of the day on which the fact that gave rise to the revocation of the approval occurred (where it falls under any of the cases listed in the following items, the day specified in that item) or the day on which the written notification was submitted (where the day on which the written notification was submitted is after the end of the business year in which it discontinued filing returns by blue return, the end of that business year) is included in gross profit in calculating the amount of income for the business year that includes that day. In this case, the provisions of paragraph (2), the following paragraph, paragraph (8), paragraphs (10) through (13) and paragraph (17) do not apply.
machine translation, not official
**一** 通算法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その通知を受けた日の前日（当該前日が当該通算法人に係る通算親法人の事業年度終了の日であるときは、当該通知を受けた日）
art-66-13/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-6/item-1
where a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day before the day on which it received the notice (where that day before is the end of the business year of the group tax sharing parent corporation of that group tax sharing corporation, the day on which it received the notice);
machine translation, not official
**二** 通算法人であつた法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その承認の取消しの基因となつた事実のあつた日又は同法第六十四条の九第一項の規定による承認の効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日であるときは、当該効力を失つた日）のいずれか遅い日
art-66-13/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-6/item-2
where a corporation that was a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day on which the fact that gave rise to the revocation of the approval occurred or the day before the day on which the approval under Article 64-9, paragraph (1) of that Act ceased to be effective (where that day before is the end of the business year of the group tax sharing parent corporation of that corporation, the day on which the approval ceased to be effective), whichever is later.
machine translation, not official
**第七項** 第一項の特別勘定を設けている法人が、自己を株式交換等完全子法人又は株式移転完全子法人とする法人税法第六十二条の九第一項に規定する非適格株式交換等（以下この項において「非適格株式交換等」という。）を行つた場合において、当該非適格株式交換等の直前の時に特別勘定の金額（政令で定める金額未満のものを除く。）を有しているときは、当該特別勘定の金額は、当該非適格株式交換等の日を含む事業年度の所得の金額の計算上、益金の額に算入する。
art-66-13/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-7
Where a corporation that has set up the special account referred to in paragraph (1) has carried out a non-qualified share exchange, etc. prescribed in Article 62-9, paragraph (1) of the Corporation Tax Act in which it is the wholly owned subsidiary corporation in a share exchange, etc. or the wholly owned subsidiary corporation in a share transfer (hereinafter referred to as a "non-qualified share exchange, etc." in this paragraph), if the corporation holds an amount of the special account (excluding an amount less than the amount specified by Cabinet Order) at the time immediately before the non-qualified share exchange, etc., the amount of that special account is included in gross profit in calculating the amount of income for the business year that includes the date of the non-qualified share exchange, etc.
machine translation, not official
**第八項** 第一項の特別勘定を設けている法人が、法人税法第六十四条の十一第一項に規定する内国法人、同法第六十四条の十二第一項に規定する他の内国法人又は同法第六十四条の十三第一項に規定する通算法人（同項第一号に掲げる要件に該当するものに限る。）に該当することとなつた場合において、同法第六十四条の十一第一項に規定する通算開始直前事業年度、同法第六十四条の十二第一項に規定する通算加入直前事業年度又は同法第六十四条の十三第一項に規定する通算終了直前事業年度終了の時に特別勘定の金額（政令で定める金額未満のものを除く。）を有しているときは、当該特別勘定の金額は、当該通算開始直前事業年度、当該通算加入直前事業年度又は当該通算終了直前事業年度の所得の金額の計算上、益金の額に算入する。
art-66-13/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-8
Where a corporation that has set up the special account referred to in paragraph (1) has come to fall under the category of a domestic corporation prescribed in Article 64-11, paragraph (1) of the Corporation Tax Act, another domestic corporation prescribed in Article 64-12, paragraph (1) of that Act, or a group tax sharing corporation prescribed in Article 64-13, paragraph (1) of that Act (limited to one that satisfies the requirement listed in item (i) of that paragraph), if the corporation holds an amount of the special account (excluding an amount less than the amount specified by Cabinet Order) at the end of the business year immediately before the start of group tax sharing prescribed in Article 64-11, paragraph (1) of that Act, the business year immediately before joining group tax sharing prescribed in Article 64-12, paragraph (1) of that Act, or the business year immediately before the end of group tax sharing prescribed in Article 64-13, paragraph (1) of that Act, the amount of that special account is included in gross profit in calculating the amount of income for that business year immediately before the start of group tax sharing, business year immediately before joining group tax sharing or business year immediately before the end of group tax sharing.
machine translation, not official
**第九項** 第一項の特別勘定を設けている法人の各事業年度について、当該特別勘定に係る特定株式（第二項の規定により合併法人、分割承継法人又は被現物出資法人に引き継ぐこととされた特別勘定の金額に係るものを除く。以下この項において同じ。）を発行した法人と共同して特定事業活動が行われていることにつき産業競争力強化法第四十六条第二号の規定に基づく調査その他の方法により明らかにされた場合として財務省令で定める場合に該当しない場合には、当該特定株式に係る特別勘定の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、前三項、次項、第十一項及び第十七項の規定は、適用しない。
art-66-13/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-9
Where, for any business year of a corporation that has set up the special account referred to in paragraph (1), the case does not fall under the case specified by Order of the Ministry of Finance as a case where it has been made clear, through an investigation based on the provisions of Article 46, item (ii) of the Act on Strengthening Industrial Competitiveness or by other means, that a specified business activity is being conducted jointly with the corporation that issued the specified shares pertaining to that special account (excluding specified shares pertaining to the amount of a special account that is to be succeeded to by the merging corporation, the successor corporation in a company split or the corporation receiving a capital contribution in kind pursuant to the provisions of paragraph (2); hereinafter the same applies in this paragraph), the amount of the special account pertaining to those specified shares is included in gross profit in calculating the amount of income for that business year. In this case, the provisions of the preceding three paragraphs, the following paragraph, paragraph (11) and paragraph (17) do not apply.
machine translation, not official
**第十項** 第一項の特別勘定を設けている法人（以下この項において「設定法人」という。）の各事業年度終了の日において、前事業年度から繰り越された特定株式（増資特定株式を除く。）に係る特別勘定の金額のうちに次の各号に掲げる事実が生じたもの（以下この項において「五年経過等特別勘定の金額」という。）がある場合（当該各号に掲げる事実の区分に応じ当該各号に定める日を含む当該設定法人の事業年度以前の各事業年度について、当該特定株式を発行した法人の事業の成長発展が図られたことにつき産業競争力強化法第四十六条第二号の規定に基づく調査その他の方法により明らかにされた場合として財務省令で定める場合を除く。）には、当該五年経過等特別勘定の金額は、当該各号に掲げる事実の区分に応じ当該各号に定める日を含む当該設定法人の事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、第七項、第八項及び第十七項の規定は、適用しない。
art-66-13/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-10
Where, at the end of any business year of a corporation that has set up the special account referred to in paragraph (1) (hereinafter referred to as a "corporation with the special account" in this paragraph), the amount of the special account pertaining to specified shares (excluding specified shares from a capital increase) carried over from the preceding business year includes an amount with respect to which any of the facts listed in the following items has occurred (hereinafter referred to as the "amount of the special account after five years, etc." in this paragraph) (excluding the case specified by Order of the Ministry of Finance as a case where it has been made clear, through an investigation based on the provisions of Article 46, item (ii) of the Act on Strengthening Industrial Competitiveness or by other means, that growth and development of the business of the corporation that issued those specified shares has been achieved for each business year of the corporation with the special account up to and including the business year that includes the day specified in the respective item according to the category of fact listed in that item), the amount of the special account after five years, etc. is included in gross profit in calculating the amount of income for the business year of the corporation with the special account that includes the day specified in the respective item according to the category of fact listed in that item. In this case, the provisions of paragraphs (7), (8) and (17) do not apply.
machine translation, not official
**一** 当該特別勘定の金額に係る特定株式の取得の日から起算して五年を経過した日を含む当該特定株式を発行した法人の法人税法第十三条第一項に規定する会計期間の末日が到来したこと 当該末日
art-66-13/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-10/item-1
the arrival of the last day of the accounting period prescribed in Article 13, paragraph (1) of the Corporation Tax Act, of the corporation that issued the specified shares pertaining to that amount of the special account, that includes the day on which five years have elapsed from the date of acquisition of those specified shares: that last day;
machine translation, not official
**二** 当該特別勘定の金額に係る特定株式の取得の日から起算して五年を経過する日以前に設定法人を合併法人とする合併により当該特定株式を発行した法人が解散したこと その解散の日
art-66-13/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-10/item-2
the dissolution, on or before the day on which five years elapse from the date of acquisition of the specified shares pertaining to that amount of the special account, of the corporation that issued those specified shares through a merger in which the corporation with the special account is the merging corporation: the date of that dissolution.
machine translation, not official
**第十一項** 第一項の特別勘定を設けている法人（以下この項において「設定法人」という。）の各事業年度終了の日において、前事業年度から繰り越された特定株式（第一項第三号に掲げる株式に該当するものに限る。）に係る特別勘定の金額のうちにその取得の日から起算して三年を経過する日が到来した特定株式に係るもの（以下この項において「三年経過特別勘定の金額」という。）がある場合（同日までに当該特定株式を発行した法人の総株主の議決権の百分の五十を超える議決権を有することとなつたことにつき産業競争力強化法第四十六条第二号の規定に基づく調査その他の方法により明らかにされた場合として財務省令で定める場合を除く。）には、当該三年経過特別勘定の金額は、同日を含む当該設定法人の事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、第七項、第八項及び第十七項の規定は、適用しない。
art-66-13/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-11
Where, at the end of any business year of a corporation that has set up the special account referred to in paragraph (1) (hereinafter referred to as a "corporation with the special account" in this paragraph), the amount of the special account pertaining to specified shares (limited to those that fall under the shares listed in paragraph (1), item (iii)) carried over from the preceding business year includes an amount pertaining to specified shares for which the day on which three years have elapsed from the date of their acquisition has arrived (hereinafter referred to as the "amount of the special account after three years" in this paragraph) (excluding the case specified by Order of the Ministry of Finance as a case where it has been made clear, through an investigation based on the provisions of Article 46, item (ii) of the Act on Strengthening Industrial Competitiveness or by other means, that voting rights exceeding 50 percent of the voting rights of all shareholders of the corporation that issued those specified shares came to be held by that day), the amount of the special account after three years is included in gross profit in calculating the amount of income for the business year of the corporation with the special account that includes that day. In this case, the provisions of paragraphs (7), (8) and (17) do not apply.
machine translation, not official
**第十二項** 第一項の特別勘定を設けている法人（以下この項において「設定法人」という。）の各事業年度（以下この項において「特定事業年度」という。）終了の日において、前事業年度から繰り越された特定株式（増資特定株式を除く。）に係る特別勘定の金額のうちに当該特定事業年度前に行われた当該設定法人を合併法人とする合併により解散した当該特定株式を発行した法人に係るものがある場合（当該合併の日を含む当該設定法人の事業年度（以下この項において「合併事業年度」という。）以前の各事業年度について、当該特定株式を発行した法人の事業の成長発展が図られたことにつき産業競争力強化法第四十六条第二号の規定に基づく調査その他の方法により明らかにされた場合として財務省令で定める場合に限る。）には、当該特別勘定の金額については、当該合併事業年度終了の日における当該特別勘定の金額に当該特定事業年度の月数を乗じてこれを六十で除して計算した金額（当該計算した金額が当該特定事業年度終了の日における当該特別勘定の金額を超える場合には、当該特別勘定の金額）に相当する金額を、当該特定事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、第二項及び前三項の規定は、適用しない。
art-66-13/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-12
Where, at the end of any business year (hereinafter referred to as the "specified business year" in this paragraph) of a corporation that has set up the special account referred to in paragraph (1) (hereinafter referred to as a "corporation with the special account" in this paragraph), the amount of the special account pertaining to specified shares (excluding specified shares from a capital increase) carried over from the preceding business year includes an amount pertaining to a corporation that issued those specified shares and was dissolved through a merger, carried out before the specified business year, in which the corporation with the special account is the merging corporation (limited to the case specified by Order of the Ministry of Finance as a case where it has been made clear, through an investigation based on the provisions of Article 46, item (ii) of the Act on Strengthening Industrial Competitiveness or by other means, that growth and development of the business of the corporation that issued those specified shares has been achieved for each business year of the corporation with the special account up to and including the business year that includes the date of that merger (hereinafter referred to as the "merger business year" in this paragraph)), then, with regard to that amount of the special account, an amount equivalent to the amount calculated by multiplying the amount of that special account at the end of the merger business year by the number of months in the specified business year and dividing the result by 60 (where the amount so calculated exceeds the amount of that special account at the end of the specified business year, the amount of that special account) is included in gross profit in calculating the amount of income for the specified business year. In this case, the provisions of paragraph (2) and the preceding three paragraphs do not apply.
machine translation, not official
**第十三項** 第一項の特別勘定を設けている法人（以下この項において「設定法人」という。）が次の各号に掲げる場合（第二項の規定により合併法人（適格合併により当該特別勘定に係る特定株式の移転を受けるものに限る。）、分割承継法人又は被現物出資法人に当該特別勘定を引き継ぐこととなつた場合及び当該特別勘定につき第九項の規定の適用があつた場合を除く。）に該当することとなつた場合には、特別勘定の金額のうち当該各号に定める金額は、その該当することとなつた日を含む事業年度（第二号に掲げる場合にあつては、その合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。
art-66-13/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13
Where a corporation that has set up the special account referred to in paragraph (1) (hereinafter referred to as a "corporation with the special account" in this paragraph) has come to fall under any of the cases listed in the following items (excluding where that special account is to be succeeded to by the merging corporation (limited to one that receives the transfer of the specified shares pertaining to that special account through a qualified merger), the successor corporation in a company split or the corporation receiving a capital contribution in kind pursuant to the provisions of paragraph (2), and where the provisions of paragraph (9) have been applied with regard to that special account), the amount specified in each of those items, out of the amount of the special account, is included in gross profit in calculating the amount of income for the business year that includes the day on which it has come to fall under that case (in the case listed in item (ii), the business year that includes the day before the date of the merger):
machine translation, not official
**一** 第一項の特別勘定に係る特定株式の全部又は一部を有しないこととなつた場合（次号から第四号まで又は第八号に該当する場合及び当該設定法人を合併法人とする合併により当該特定株式を発行した法人が解散した場合を除く。） その有しないこととなつた日における当該特定株式に係る特別勘定の金額のうちその有しないこととなつた株式に係るものとして政令で定めるところにより計算した金額（同項の特別勘定に係る特定株式の全部を有しないこととなつた場合には、その有しないこととなつた日における当該特定株式に係る特別勘定の金額）
art-66-13/par-13/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-1
where the corporation has ceased to hold all or part of the specified shares pertaining to the special account referred to in paragraph (1) (excluding where it falls under any of the following item through item (iv) or item (viii), and where the corporation that issued those specified shares has dissolved through a merger in which the corporation with the special account is the merging corporation): the amount calculated, pursuant to the provisions of Cabinet Order, as the amount pertaining to the shares it has ceased to hold, out of the amount of the special account pertaining to those specified shares as of the day on which it ceased to hold them (where it has ceased to hold all of the specified shares pertaining to the special account referred to in that paragraph, the amount of the special account pertaining to those specified shares as of the day on which it ceased to hold them);
machine translation, not official
**二** 当該設定法人を被合併法人とする合併が行われた場合 その合併の直前における特別勘定の金額
art-66-13/par-13/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-2
where a merger in which the corporation with the special account is the merged corporation has been carried out: the amount of the special account immediately before the merger;
machine translation, not official
**三** 第一号に規定する特定株式のうち投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合又は民法第六百六十七条第一項に規定する組合契約（以下この号において「民法組合契約」という。）による組合の組合財産であるものに係る投資事業有限責任組合契約に関する法律第三条第一項に規定する投資事業有限責任組合契約又は民法組合契約に基づく当該設定法人の出資の価額がこれらの契約に基づく各組合員の出資の価額を合計した金額のうちに占める割合の変更があつた場合（第十項に規定する財務省令で定める場合を除く。） その変更があつた日における当該特定株式に係る特別勘定の金額
art-66-13/par-13/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-3
where there has been a change in the ratio of the value of the contribution of the corporation with the special account based on an investment limited partnership agreement prescribed in Article 3, paragraph (1) of the Limited Partnership Act for Investment or a Civil Code partnership contract, to the total of the values of the contributions of all partners based on those contracts, pertaining to those of the specified shares prescribed in item (i) that are partnership property of an investment limited partnership prescribed in Article 2, paragraph (2) of the Limited Partnership Act for Investment or of a partnership under a partnership contract prescribed in Article 667, paragraph (1) of the Civil Code (hereinafter referred to as a "Civil Code partnership contract" in this item) (excluding the case specified by Order of the Ministry of Finance prescribed in paragraph (10)): the amount of the special account pertaining to those specified shares as of the day of the change;
machine translation, not official
**四** 第一号に規定する特定株式を発行した法人が解散した場合（当該設定法人を合併法人とする合併により当該特定株式を発行した法人が解散した場合を除く。） その解散の日における当該特定株式に係る特別勘定の金額
art-66-13/par-13/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-13/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-4
where the corporation that issued the specified shares prescribed in item (i) has dissolved (excluding where the corporation that issued those specified shares has dissolved through a merger in which the corporation with the special account is the merging corporation): the amount of the special account pertaining to those specified shares as of the date of dissolution;
machine translation, not official
**五** 第一号に規定する特定株式につき剰余金の配当（分割型分割によるもの及び法人税法第二条第十二号の十五の二に規定する株式分配（次号において「株式分配」という。）を除く。）を受けた場合 その受けた日における当該特定株式に係る特別勘定の金額のうち、当該剰余金の配当として交付された金銭の額及び金銭以外の資産の価額の合計額のうち当該剰余金の配当により減少した資本剰余金の額に係るものその他の金額として政令で定める金額（第十項に規定する財務省令で定める場合には、当該合計額）に百分の二十五（当該特定株式が第一項第三号に掲げる株式に該当する場合には、百分の二十）を乗じて計算した金額に相当する金額
art-66-13/par-13/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-13/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-5
where a dividend of surplus (excluding one made through a company split by split-off and a share distribution prescribed in Article 2, item (xii)-15-2 of the Corporation Tax Act (referred to as a "share distribution" in the following item)) has been received with respect to the specified shares prescribed in item (i): of the amount of the special account pertaining to those specified shares as of the day on which it was received, an amount equivalent to the amount calculated by multiplying the amount specified by Cabinet Order as the amount, out of the total of the amount of money and the value of assets other than money delivered as that dividend of surplus, that pertains to the amount of capital surplus reduced by that dividend of surplus, or any other amount (in the case specified by Order of the Ministry of Finance prescribed in paragraph (10), that total) by 25 percent (where those specified shares fall under the shares listed in paragraph (1), item (iii), 20 percent);
machine translation, not official
**六** 第一号に規定する特定株式についてその帳簿価額を減額した場合 その減額した日における当該特定株式に係る特別勘定の金額のうちその減額をした金額で同日を含む事業年度の所得の金額の計算上損金の額に算入された金額（分割型分割又は株式分配により減額した場合には、法人税法第六十一条の二第四項又は第八項の規定により同条第一項第二号に掲げる金額とされる金額）に係るものとして政令で定めるところにより計算した金額
art-66-13/par-13/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-13/item-6 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-6
where the book value of the specified shares prescribed in item (i) has been reduced: the amount calculated pursuant to the provisions of Cabinet Order as the amount pertaining to the amount, out of the amount so reduced, that has been included in deductible expenses in calculating the amount of income for the business year that includes the day of the reduction (where the reduction has been made through a company split by split-off or a share distribution, the amount that is treated as the amount listed in Article 61-2, paragraph (1), item (ii) of the Corporation Tax Act pursuant to the provisions of paragraph (4) or paragraph (8) of that Article), out of the amount of the special account pertaining to those specified shares as of the day of the reduction;
machine translation, not official
**七** 当該設定法人が解散した場合（合併により解散した場合を除く。） その解散の日における特別勘定の金額
art-66-13/par-13/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-13/item-7 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-7
where the corporation with the special account has dissolved (excluding where it has dissolved through a merger): the amount of the special account as of the date of dissolution;
machine translation, not official
**八** 当該設定法人が第一号に規定する特定株式（次に掲げるものに限る。）を発行した法人の総株主の議決権の百分の五十を超える議決権を有しないこととなつた場合（第二号に該当する場合及び当該設定法人を合併法人とする合併により当該特定株式を発行した法人が解散した場合を除く。） その有しないこととなつた日における当該特定株式に係る特別勘定の金額
art-66-13/par-13/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-13/item-8 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-8
where the corporation with the special account has ceased to hold voting rights exceeding 50 percent of the voting rights of all shareholders of the corporation that issued the specified shares prescribed in item (i) (limited to those listed below) (excluding where it falls under item (ii), and where the corporation that issued those specified shares has dissolved through a merger in which the corporation with the special account is the merging corporation): the amount of the special account pertaining to those specified shares as of the day on which it ceased to hold them;
machine translation, not official
**イ** 第一項第二号に掲げる株式に該当する特定株式
art-66-13/par-13/item-8/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-13/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-8/sub-1
specified shares that fall under the shares listed in paragraph (1), item (ii);
machine translation, not official
**ロ** 第一項第三号に掲げる株式に該当する特定株式（その取得の日から起算して三年を経過する日までに当該設定法人が当該特定株式を発行した法人の総株主の議決権の百分の五十を超える議決権を有することとなつた場合における当該特定株式に限る。）
art-66-13/par-13/item-8/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-13/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-8/sub-2
specified shares that fall under the shares listed in paragraph (1), item (iii) (limited to those specified shares in the case where the corporation with the special account has come to hold voting rights exceeding 50 percent of the voting rights of all shareholders of the corporation that issued those specified shares by the day on which three years have elapsed from the date of their acquisition);
machine translation, not official
**九** 第九項から前項まで及び前各号の場合以外の場合において第一号に規定する特定株式に係る特別勘定の金額を取り崩した場合（当該設定法人を合併法人とする合併により当該特定株式（増資特定株式に限る。）を発行した法人が解散した場合を除く。） その取り崩した日における当該特定株式に係る特別勘定の金額のうちその取り崩した金額に相当する金額
art-66-13/par-13/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-13/item-9 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-9
where the amount of the special account pertaining to the specified shares prescribed in item (i) has been reversed in a case other than the cases referred to in paragraph (9) through the preceding paragraph and the preceding items (excluding where the corporation that issued those specified shares (limited to specified shares from a capital increase) has dissolved through a merger in which the corporation with the special account is the merging corporation): an amount equivalent to the amount so reversed, out of the amount of the special account pertaining to those specified shares as of the day of the reversal.
machine translation, not official
**第十四項** 次の各号に掲げる特別勘定の金額については、当該各号に定める規定は、適用しない。
art-66-13/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-14
The provisions specified in each of the following items do not apply to the amount of the special account listed in that item:
machine translation, not official
**一** 第一項の特別勘定に係る増資特定株式のうちその取得の日から三年（令和四年三月三十一日以前に取得をした特定株式にあつては、五年）を経過した特定株式として政令で定めるものに係る特別勘定の金額 第二項から第九項まで及び前項の規定
art-66-13/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-14/item-1
the amount of the special account pertaining to those of the specified shares from a capital increase pertaining to the special account referred to in paragraph (1) that are specified by Cabinet Order as specified shares for which three years (for specified shares acquired on or before March 31, 2022, five years) have elapsed from the date of their acquisition: the provisions of paragraphs (2) through (9) and the preceding paragraph;
machine translation, not official
**二** 第一項の特別勘定に係る特定株式（増資特定株式を除く。）のうちその取得の日から五年を経過した特定株式として政令で定めるものに係る特別勘定の金額 第九項の規定
art-66-13/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-14/item-2
the amount of the special account pertaining to those of the specified shares (excluding specified shares from a capital increase) pertaining to the special account referred to in paragraph (1) that are specified by Cabinet Order as specified shares for which five years have elapsed from the date of their acquisition: the provisions of paragraph (9).
machine translation, not official
**第十五項** 対象法人である通算法人の各対象事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了する事業年度に限る。）について第一項の規定を適用する場合には、当該通算法人の当該対象事業年度の同項に規定する所得基準額は、調整前通算所得基準額（当該通算法人及び他の通算法人（当該対象事業年度終了の日において当該通算法人との間に通算完全支配関係があるものに限る。次項において同じ。）の当該対象事業年度又は同日に終了する事業年度（次項において「他の事業年度」という。）の法人税法第六十四条の五第一項に規定する通算前所得金額及び通算前欠損金額として政令で定める金額（次項においてそれぞれ「通算前所得金額」及び「通算前欠損金額」という。）を基礎として同条及び同法第六十四条の七の規定により計算した当該通算法人の所得の金額として政令で定めるところにより計算した金額をいう。）に相当する金額（当該金額が百二十五億円を超える場合には、百二十五億円）とする。
art-66-13/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-15 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-15
Where the provisions of paragraph (1) are applied for any covered business year of a group tax sharing corporation that is a covered corporation (limited to a business year ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation), the income-based limit prescribed in that paragraph for that covered business year of that group tax sharing corporation is the amount equivalent to the pre-adjustment group tax sharing income-based limit (meaning the amount calculated pursuant to the provisions of Cabinet Order as the amount of income of that group tax sharing corporation calculated pursuant to the provisions of Article 64-5 and Article 64-7 of the Corporation Tax Act on the basis of the amounts specified by Cabinet Order as the income before group tax sharing and the deficit before group tax sharing prescribed in Article 64-5, paragraph (1) of that Act (referred to as the "income before group tax sharing" and the "deficit before group tax sharing", respectively, in the following paragraph) for that covered business year, or for the business year ending on the day of the end of that covered business year (referred to as the "other business year" in the following paragraph), of that group tax sharing corporation and the other group tax sharing corporations (limited to those that have a group tax sharing full controlling interest with that group tax sharing corporation at the end of that covered business year; the same applies in the following paragraph)) (where that amount exceeds 12.5 billion yen, 12.5 billion yen).
machine translation, not official
**第十六項** 前項の場合において、他の通算法人の他の事業年度の通算前所得金額又は通算前欠損金額が当初通算前所得金額又は当初通算前欠損金額（それぞれ他の通算法人の他の事業年度の確定申告書等（期限後申告書を除く。）に添付された書類に当該他の通算法人の当該他の事業年度の通算前所得金額又は通算前欠損金額として記載された金額をいう。以下この項において同じ。）と異なるときは、当初通算前所得金額又は当初通算前欠損金額を他の通算法人の他の事業年度の通算前所得金額又は通算前欠損金額とみなす。
art-66-13/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-16 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-16
In the case referred to in the preceding paragraph, where the income before group tax sharing or the deficit before group tax sharing for the other business year of another group tax sharing corporation differs from the initially reported income before group tax sharing or the initially reported pre-aggregation loss amount (meaning, respectively, the amount stated, in the document attached to the final return, etc. (excluding a return filed after the due date) for the other business year of the other group tax sharing corporation, as the income before group tax sharing or the deficit before group tax sharing for that other business year of that other group tax sharing corporation; hereinafter the same applies in this paragraph), the initially reported income before group tax sharing or the initially reported pre-aggregation loss amount is deemed to be the income before group tax sharing or the deficit before group tax sharing for the other business year of the other group tax sharing corporation.
machine translation, not official
**第十七項** 内国法人の第一項の規定の適用を受けた事業年度（当該内国法人に係る通算親法人の事業年度終了の日に終了するものに限る。以下この項において「適用事業年度」という。）後の各事業年度（以下この項において「調整事業年度」という。）終了の時において、他の通算法人（当該内国法人の当該適用事業年度終了の日（以下この項において「基準日」という。）において当該内国法人との間に通算完全支配関係がある他の内国法人をいう。以下この項において同じ。）のいずれかの基準日に終了する事業年度（以下この項において「他の適用事業年度」という。）において生じた法人税法第六十四条の五第一項に規定する通算前欠損金額（同法第六十四条の六の規定によりないものとされたものを除く。以下この項及び第十九項において「通算前欠損金額」という。）が当該他の通算法人の当該他の適用事業年度の確定申告書等に添付された書類に通算前欠損金額として記載された金額を超える場合（その超える部分の金額（以下この項において「通算不足欠損金額」という。）のうちに事実を仮装して経理したところに基づくものがある場合に限る。以下この項において「過大申告の場合」という。）又は他の通算法人のいずれかの他の適用事業年度の確定申告書等（期限後申告書に限る。）に添付された書類に通算前欠損金額として記載された金額（以下この項において「期限後欠損金額」という。）がある場合（以下この項において「期限後欠損金額の場合」という。）において、当該適用事業年度において第一項の規定により損金の額に算入した金額に係る当該調整事業年度終了の日における特別勘定の金額のうち、第一号に掲げる金額に第二号に掲げる割合を乗じて計算した金額から調整前通算所得基準不足額（当該損金の額に算入した金額が当該適用事業年度の第十五項に規定する調整前通算所得基準額に満たない場合におけるその満たない部分の金額をいう。）を控除した金額（当該控除した金額につき当該調整事業年度前の各事業年度においてこの項の規定により益金の額に算入された金額がある場合には、その算入された金額の合計額を控除した金額）に達するまでの金額（以下この項において「要加算調整額」という。）があるときは、当該要加算調整額は、当該調整事業年度の所得の金額の計算上、益金の額に算入する。
art-66-13/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-17 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-17
If, at the end of each business year (hereinafter referred to as an "adjustment business year" in this paragraph) following the business year for which the provisions of paragraph (1) have been applied to a domestic corporation (limited to one ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to the domestic corporation; hereinafter referred to as the "business year of application" in this paragraph), the deficit before group tax sharing prescribed in Article 64-5, paragraph (1) of the Corporation Tax Act (excluding that deemed not to exist pursuant to the provisions of Article 64-6 of that Act; hereinafter referred to as the "deficit before group tax sharing" in this paragraph and paragraph (19)) incurred in the business year ending on the base date (hereinafter referred to as the "other applicable business year" in this paragraph) of any of the other group tax sharing corporations (meaning other domestic corporations that have a group tax sharing full controlling interest with the domestic corporation as of the day of the end of the business year of application of the domestic corporation (hereinafter referred to as the "base date" in this paragraph); hereinafter the same applies in this paragraph) exceeds the amount stated as the deficit before group tax sharing in the document attached to the final return, etc. for that other applicable business year of that other group tax sharing corporation (limited to the case where the amount of that excess (hereinafter referred to as the "group tax sharing deficit shortfall amount" in this paragraph) includes an amount based on accounting that disguised facts; hereinafter referred to as the "case of an excessive return" in this paragraph), or if there is an amount stated as the deficit before group tax sharing in the document attached to the final return, etc. (limited to a return filed after the due date) for the other applicable business year of any of the other group tax sharing corporations (hereinafter referred to as the "amount of loss stated in a late return" in this paragraph) (hereinafter referred to as the "case of a loss stated in a late return" in this paragraph), and there is an amount, out of the amount of the special account at the end of that adjustment business year pertaining to the amount included in deductible expenses pursuant to the provisions of paragraph (1) in that business year of application, up to the amount obtained by deducting the pre-adjustment group tax sharing income-based shortfall (meaning, where the amount so included in deductible expenses is less than the pre-adjustment group tax sharing income-based limit prescribed in paragraph (15) for that business year of application, the amount of the shortfall) from the amount calculated by multiplying the amount listed in item (i) by the ratio listed in item (ii) (where there is an amount included in gross profit pursuant to the provisions of this paragraph in a business year preceding the adjustment business year with regard to the amount so obtained, the amount obtained by deducting the total of the amounts so included) (hereinafter referred to as the "amount to be added as an adjustment" in this paragraph), the amount to be added as an adjustment is included in gross profit in calculating the amount of income for the adjustment business year.
machine translation, not official
**一** 他の通算法人（過大申告の場合又は期限後欠損金額の場合に係るものに限る。次号において「事由該当通算法人」という。）に係る通算不足欠損金額又は期限後欠損金額の合計額
art-66-13/par-17/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-17/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-17/item-1
the total of the group tax sharing deficit shortfall amounts or the amounts of loss stated in a late return pertaining to the other group tax sharing corporations (limited to those pertaining to the case of an excessive return or the case of a loss stated in a late return; referred to as a "group tax sharing corporation with a triggering event" in the following item);
machine translation, not official
**二** 事由該当通算法人につき法人税法第六十四条の五第五項の規定を適用しないものとした場合の当該内国法人の当該適用事業年度の同項の規定を適用した同条第二項に規定する割合
art-66-13/par-17/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-17/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-17/item-2
the ratio prescribed in Article 64-5, paragraph (2) of the Corporation Tax Act, as calculated with the provisions of paragraph (5) of that Article applied, of the domestic corporation for the business year of application, in the case where the provisions of Article 64-5, paragraph (5) of that Act were not applied to the group tax sharing corporation with a triggering event.
machine translation, not official
**第十八項** 第十二項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-66-13/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-18 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-18
The number of months referred to in paragraph (12) is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第十九項** 第十七項の内国法人の同項に規定する調整事業年度の同項の規定の適用において、同項第一号に規定する事由該当通算法人の同項に規定する他の適用事業年度において生じた通算前欠損金額が既確定通算前欠損金額（当該調整事業年度終了の日以前に提出された当該他の適用事業年度の確定申告書等若しくは修正申告書に添付された書類又は同日以前にされた国税通則法第二十四条若しくは第二十六条の規定による更正に係る同法第二十八条第二項に規定する更正通知書に添付された書類のうち、最も新しいものに通算前欠損金額として記載された金額をいう。以下この項において同じ。）と異なる場合には、当該既確定通算前欠損金額を当該他の適用事業年度において生じた通算前欠損金額とみなす。
art-66-13/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-19 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-19
In the application of the provisions of paragraph (17) for the adjustment business year prescribed in that paragraph of the domestic corporation referred to in that paragraph, where the deficit before group tax sharing incurred in the other applicable business year prescribed in that paragraph of a group tax sharing corporation with a triggering event prescribed in item (i) of that paragraph differs from the finalized amount of deficit before group tax sharing (meaning the amount stated as the deficit before group tax sharing in the most recent of the documents attached to the final return, etc. or amended return for that other applicable business year filed on or before the day of the end of that adjustment business year, or of the documents attached to the written notice of reassessment prescribed in Article 28, paragraph (2) of the Act on General Rules for National Taxes pertaining to a reassessment under the provisions of Article 24 or Article 26 of that Act made on or before that day; hereinafter the same applies in this paragraph), the finalized amount of deficit before group tax sharing is deemed to be the deficit before group tax sharing incurred in that other applicable business year.
machine translation, not official
**第二十項** 第十五項の通算法人の対象事業年度において、法人税法第六十四条の五第八項の規定の適用がある場合には、第十六項の規定は、当該対象事業年度については、適用しない。この場合において、当該対象事業年度を第十七項に規定する適用事業年度とする同項の内国法人の同項に規定する調整事業年度については、同項及び前項の規定は、適用がないものとする。
art-66-13/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-20 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-20
Where the provisions of Article 64-5, paragraph (8) of the Corporation Tax Act apply in the covered business year of the group tax sharing corporation referred to in paragraph (15), the provisions of paragraph (16) do not apply to that covered business year. In this case, the provisions of paragraph (17) and the preceding paragraph are not to apply to the adjustment business year prescribed in paragraph (17) of the domestic corporation referred to in that paragraph for which that covered business year is the business year of application prescribed in that paragraph.
machine translation, not official
**第二十一項** 第一項の規定は、確定申告書等に同項の規定により損金の額に算入される金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその損金の額に算入される金額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
art-66-13/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-21 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-21
The provisions of paragraph (1) apply only if the final return, etc. contains a statement concerning the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount to be included in deductible expenses and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第二十二項** 第一項の規定は、第五十五条第一項又は第五十六条第一項の規定の適用を受けた特定株式については、適用しない。
art-66-13/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-22 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-22
The provisions of paragraph (1) do not apply to specified shares to which the provisions of Article 55, paragraph (1) or Article 56, paragraph (1) have been applied.
machine translation, not official
**第二十三項** 第一項の規定の適用を受けた法人の同項の規定により損金の額に算入された金額（増資特定株式に係る部分の金額に限る。）は、法人税法第六十七条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれるものとし、第五項から第八項まで、第十三項又は第十七項の規定により益金の額に算入された金額（増資特定株式に係る部分の金額に限る。）は、同条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれないものとする。
art-66-13/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-23 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-23
With regard to the application of the provisions of Article 67, paragraphs (3) and (5) of the Corporation Tax Act, the amount included in deductible expenses pursuant to the provisions of paragraph (1) of a corporation to which the provisions of that paragraph have been applied (limited to the amount of the portion pertaining to specified shares from a capital increase) is to be included in the amount of income, etc. prescribed in those provisions, and, with regard to the application of the provisions of paragraphs (3) and (5) of that Article, the amount included in gross profit pursuant to the provisions of paragraphs (5) through (8), paragraph (13) or paragraph (17) (limited to the amount of the portion pertaining to specified shares from a capital increase) is not to be included in the amount of income, etc. prescribed in those provisions.
machine translation, not official
**第二十四項** 前三項に定めるもののほか、第一項、第五項から第九項まで、第十三項又は第十七項の規定の適用を受けた法人の利益積立金額の計算その他第一項から第二十項までの規定の適用に関し必要な事項は、政令で定める。
art-66-13/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-24 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-24
Beyond what is provided for in the preceding three paragraphs, the calculation of the amount of revenue reserves of a corporation to which the provisions of paragraph (1), paragraphs (5) through (9), paragraph (13) or paragraph (17) have been applied and other necessary matters concerning the application of the provisions of paragraphs (1) through (20) are specified by Cabinet Order.
machine translation, not official
### 第六十七条（社会保険診療報酬の所得の計算の特例） — Special Provisions on Calculation of Income from Social Insurance Medical Care Fees
caption: machine translation, not official
art-67 · https://japanlaw.org/en/special-taxation-measures-act/art-67 · https://japanlaw.org/l/332AC0000000026/art-67
**第一項** 医療法人が、各事業年度（法人税法第六十四条の四第三項の規定の適用を受けた法人の同項に規定する救急医療等確保事業に係る業務を実施する事業年度として政令で定める事業年度を除く。）において第二十六条第一項に規定する社会保険診療につき支払を受けるべき金額を有する場合において、当該各事業年度の当該支払を受けるべき金額が五千万円以下であり、かつ、当該各事業年度の総収入金額（当該医療法人の営む医業又は歯科医業に係るものとして政令で定める金額に限る。）が七千万円以下であるときは、当該各事業年度の所得の金額の計算上、当該社会保険診療に係る経費として損金の額に算入する金額は、当該支払を受けるべき金額を次の表の上欄に掲げる金額に区分してそれぞれの金額に同表の下欄に掲げる率を乗じて計算した金額の合計額とする。
二千五百万円以下の金額 百分の七十二
二千五百万円を超え三千万円以下の金額 百分の七十
三千万円を超え四千万円以下の金額 百分の六十二
四千万円を超え五千万円以下の金額 百分の五十七
art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/art-67/par-1
Where a medical care corporation has, in any business year (excluding a business year specified by Cabinet Order as a business year in which a corporation to which the provisions of Article 64-4, paragraph (3) of the Corporation Tax Act have been applied carries out operations pertaining to the project for securing emergency medical care, etc. prescribed in that paragraph), an amount to be received for social insurance medical care prescribed in Article 26, paragraph (1), if the amount to be received for that business year is 50,000,000 yen or less and the amount of gross revenue for that business year (limited to the amount specified by Cabinet Order as the amount pertaining to the medical practice or dental practice operated by that medical care corporation) is 70,000,000 yen or less, the amount to be included in deductible expenses as expenses pertaining to that social insurance medical care in calculating the amount of income for that business year is the total of the amounts calculated by dividing the amount to be received into the amounts listed in the left-hand column of the following table and multiplying each of those amounts by the rate listed in the right-hand column of that table.
The amount of 25,000,000 yen or less 72 percent
The amount exceeding 25,000,000 yen but not exceeding 30,000,000 yen 70 percent
The amount exceeding 30,000,000 yen but not exceeding 40,000,000 yen 62 percent
The amount exceeding 40,000,000 yen but not exceeding 50,000,000 yen 57 percent
machine translation, not official
**第二項** 前項の医療法人が法人税法第七十二条第一項第一号に掲げる金額を計算する場合における前項の規定の適用については、同項中「五千万円」とあるのは「二千五百万円」と、「七千万円」とあるのは「三千五百万円」と、「二千五百万円」とあるのは「千二百五十万円」と、「三千万円」とあるのは「千五百万円」と、「四千万円」とあるのは「二千万円」とする。
art-67/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67/par-2 · https://japanlaw.org/l/332AC0000000026/art-67/par-2
With regard to the application of the provisions of the preceding paragraph in the case where the medical care corporation referred to in that paragraph calculates the amount listed in Article 72, paragraph (1), item (i) of the Corporation Tax Act, the phrase "50,000,000 yen" in that paragraph is deemed to be replaced with "25,000,000 yen", the phrase "70,000,000 yen" is deemed to be replaced with "35,000,000 yen", the phrase "25,000,000 yen" is deemed to be replaced with "12,500,000 yen", the phrase "30,000,000 yen" is deemed to be replaced with "15,000,000 yen", and the phrase "40,000,000 yen" is deemed to be replaced with "20,000,000 yen".
machine translation, not official
**第三項** 第一項の規定は、確定申告書等に同項に規定する経費の損金算入に関する申告の記載がない場合には、適用しない。
art-67/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/art-67/par-3
The provisions of paragraph (1) do not apply if the final return, etc. does not contain a statement concerning the inclusion in deductible expenses of the expenses prescribed in that paragraph.
machine translation, not official
**第四項** 税務署長は、前項の記載がない確定申告書等の提出があつた場合においても、その記載がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-67/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67/par-4 · https://japanlaw.org/l/332AC0000000026/art-67/par-4
Even where a final return, etc. without the statement referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there were unavoidable circumstances for the absence of the statement, apply the provisions of paragraph (1), only if a document containing that statement is submitted.
machine translation, not official
### 第六十七条の二（特定の医療法人の法人税率の特例） — Special Provisions on the Corporation Tax Rate for Specified Medical Care Corporations
caption: machine translation, not official
art-67-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-2 · https://japanlaw.org/l/332AC0000000026/art-67-2
**第一項** 財団たる医療法人又は社団たる医療法人で持分の定めがないもの（清算中のものを除く。）のうち、その事業が医療の普及及び向上、社会福祉への貢献その他公益の増進に著しく寄与し、かつ、公的に運営されていることにつき政令で定める要件を満たすものとして、政令で定めるところにより国税庁長官の承認を受けたもの（医療法第四十二条の二第一項に規定する社会医療法人を除く。）の当該承認を受けた後に終了した各事業年度の所得については、法人税法第六十六条第一項、第二項及び第六項の規定にかかわらず、百分の十九の税率により、法人税を課する。
art-67-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-1
With regard to the income for each business year ending after the receipt of the approval of a medical care corporation that is a foundation, or a medical care corporation that is an association and has no provisions on equity interests (excluding one in liquidation), that has received the approval of the Commissioner of the National Tax Agency, pursuant to the provisions of Cabinet Order, as one that satisfies the requirements specified by Cabinet Order regarding its business significantly contributing to the spread and improvement of medical care, contribution to social welfare or other promotion of public interest and its being publicly operated (excluding a social medical care corporation prescribed in Article 42-2, paragraph (1) of the Medical Care Act), corporation tax is imposed at a tax rate of 19 percent, notwithstanding the provisions of Article 66, paragraphs (1), (2) and (6) of the Corporation Tax Act.
machine translation, not official
**第二項** 国税庁長官は、前項の承認を受けた医療法人について同項に規定する政令で定める要件を満たさないこととなつたと認められる場合には、その満たさないこととなつたと認められる時まで遡つてその承認を取り消すものとする。この場合においては、その満たさないこととなつたと認められる時以後に終了した当該医療法人の各事業年度の所得については、同項の規定は、適用しない。
art-67-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-2
Where it is found that a medical care corporation that has received the approval referred to in the preceding paragraph has ceased to satisfy the requirements specified by Cabinet Order prescribed in that paragraph, the Commissioner of the National Tax Agency is to revoke that approval retroactively to the time when it is found to have ceased to satisfy them. In this case, the provisions of that paragraph do not apply to the income for each business year of that medical care corporation ending on or after the time when it is found to have ceased to satisfy them.
machine translation, not official
**第三項** 国税庁長官は、第一項の承認をしたとき、若しくは当該承認をしないことを決定したとき、又は当該承認を取り消したときは、その旨を当該承認を申請した医療法人又は当該承認を受けていた医療法人に通知しなければならない。
art-67-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-3
When the Commissioner of the National Tax Agency has granted the approval referred to in paragraph (1), has decided not to grant that approval, or has revoked that approval, the Commissioner must notify the medical care corporation that applied for the approval or the medical care corporation that had received the approval to that effect.
machine translation, not official
**第四項** 第一項の規定の適用がある場合において、法人税法第六十九条第一項の規定の適用については、同項中「第六十六条第一項から第三項まで（各事業年度の所得に対する法人税の税率）」とあるのは「租税特別措置法第六十七条の二第一項（特定の医療法人の法人税率の特例）」と、同条第十四項の規定の適用については、同項中「第六十六条第一項、第三項及び第六項」とあるのは「租税特別措置法第六十七条の二第一項」と、「同条第一項」とあるのは「第六十六条第一項」と、同条第十九項（同条第二十三項又は第二十四項において準用する場合を含む。）の規定の適用については、同条第十九項中「第六十六条第一項から第三項まで及び第六項」とあるのは「租税特別措置法第六十七条の二第一項」と、「これら」とあるのは「同項」と、同法第七十二条第一項又は第七十四条第一項の規定の適用については、同法第七十二条第一項第二号又は第七十四条第一項第二号中「前節（税額の計算）」とあるのは「租税特別措置法第六十七条の二第一項（特定の医療法人の法人税率の特例）及び前節第二款（税額控除）」とする。
art-67-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-4
Where the provisions of paragraph (1) apply, with regard to the application of the provisions of Article 69, paragraph (1) of the Corporation Tax Act, the phrase "Article 66, paragraphs (1) through (3) (Tax Rate of Corporation Tax on Income for Each Business Year)" in that paragraph is deemed to be replaced with "Article 67-2, paragraph (1) (Special Provisions on the Corporation Tax Rate for Specified Medical Care Corporations) of the Act on Special Measures Concerning Taxation"; with regard to the application of the provisions of paragraph (14) of that Article, the phrase "Article 66, paragraphs (1), (3) and (6)" in that paragraph is deemed to be replaced with "Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation", and the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 66, paragraph (1)"; with regard to the application of the provisions of paragraph (19) of that Article (including as applied mutatis mutandis pursuant to paragraph (23) or paragraph (24) of that Article), the phrase "Article 66, paragraphs (1) through (3) and (6)" in paragraph (19) of that Article is deemed to be replaced with "Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation", and the phrase "these" is deemed to be replaced with "that paragraph"; and with regard to the application of the provisions of Article 72, paragraph (1) or Article 74, paragraph (1) of that Act, the phrase "the preceding Section (Calculation of Tax Amount)" in Article 72, paragraph (1), item (ii) or Article 74, paragraph (1), item (ii) of that Act is deemed to be replaced with "Article 67-2, paragraph (1) (Special Provisions on the Corporation Tax Rate for Specified Medical Care Corporations) of the Act on Special Measures Concerning Taxation and Subsection 2 (Tax Credits) of the preceding Section".
machine translation, not official
**第五項** 第二項及び第三項に定めるもののほか、第一項の承認を受けた法人が、当該承認を受けた後に終了した各事業年度の所得について、同項の規定の適用を受けることをやめようとする場合の手続その他同項及び前項の規定の適用に関し必要な事項は、政令で定める。
art-67-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-67-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-5
Beyond what is provided for in paragraphs (2) and (3), the procedures in the case where a corporation that has received the approval referred to in paragraph (1) intends to cease receiving the application of the provisions of that paragraph with regard to the income for each business year ending after the receipt of that approval, and other necessary matters concerning the application of the provisions of that paragraph and the preceding paragraph, are specified by Cabinet Order.
machine translation, not official
### 第六十七条の三（農地所有適格法人の肉用牛の売却に係る所得の課税の特例） — Special Provisions on Taxation on Income from the Sale of Beef Cattle by Qualified Farmland-Owning Corporations
caption: machine translation, not official
art-67-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3 · https://japanlaw.org/l/332AC0000000026/art-67-3
**第一項** 農地法第二条第三項に規定する農地所有適格法人が、昭和五十六年四月一日から令和十二年三月三十一日までの期間内の日を含む各事業年度において、当該期間内に次の各号に掲げる売却の方法により当該各号に定める肉用牛を売却した場合において、その売却した肉用牛のうちに免税対象飼育牛（家畜改良増殖法第三十二条の九第一項の規定による農林水産大臣の承認を受けた同項に規定する登録規程に基づく政令で定める登録がされている肉用牛又はその売却価額が百万円未満（その売却した肉用牛が、財務省令で定める交雑牛に該当する場合には八十万円未満とし、財務省令で定める乳牛に該当する場合には五十万円未満とする。）である肉用牛に該当するものをいう。以下この条において同じ。）があるときは、当該農地所有適格法人の当該免税対象飼育牛の当該売却による利益の額（当該売却をした日を含む事業年度において免税対象飼育牛に該当する肉用牛の頭数の合計が千五百頭を超える場合には、千五百頭を超える部分の売却による利益の額を除く。）に相当する金額は、当該売却をした日を含む事業年度の所得の金額の計算上、損金の額に算入する。
art-67-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-1
Where a qualified farmland-owning corporation prescribed in Article 2, paragraph (3) of the Cropland Act has sold, in any business year that includes a day within the period from April 1, 1981 to March 31, 2030, within that period, the beef cattle prescribed in each of the following items by the method of sale listed in that item, if the beef cattle sold include tax-exempt raised cattle (meaning beef cattle that fall under beef cattle registered by a registration specified by Cabinet Order based on the registration rules prescribed in Article 32-9, paragraph (1) of the Act on Improvement and Increased Production of Livestock that have been approved by the Minister of Agriculture, Forestry and Fisheries pursuant to the provisions of that paragraph, or beef cattle whose sale price is less than 1,000,000 yen (or less than 800,000 yen where the beef cattle sold fall under the category of crossbred cattle specified by Order of the Ministry of Finance, and less than 500,000 yen where they fall under the category of dairy cattle specified by Order of the Ministry of Finance); hereinafter the same applies in this Article), an amount equivalent to the amount of profit from that sale of the tax-exempt raised cattle of the qualified farmland-owning corporation (where the total number of head of beef cattle that fall under tax-exempt raised cattle in the business year that includes the day of the sale exceeds 1,500, excluding the amount of profit from the sale of the portion exceeding 1,500 head) is included in deductible expenses in calculating the amount of income for the business year that includes the day of the sale.
machine translation, not official
**一** 家畜取引法第二条第三項に規定する家畜市場、中央卸売市場その他政令で定める市場において行う売却 当該農地所有適格法人が飼育した肉用牛
art-67-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-1/item-1
sale at a livestock market as prescribed in Article 2, paragraph (3) of the Livestock Transaction Act, a central wholesale market, or any other market specified by Cabinet Order: beef cattle raised by that qualified farmland-owning corporation;
machine translation, not official
**二** 農業協同組合又は農業協同組合連合会のうち政令で定めるものに委託して行う売却 当該農地所有適格法人が飼育した生産後一年未満の肉用牛
art-67-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-1/item-2
sale entrusted to an agricultural cooperative or federation of agricultural cooperatives specified by Cabinet Order: beef cattle raised by that qualified farmland-owning corporation that are less than one year old after birth.
machine translation, not official
**第二項** 前項に規定する肉用牛とは、次に掲げる牛以外の牛をいう。
art-67-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-2
The beef cattle prescribed in the preceding paragraph means cattle other than the following cattle:
machine translation, not official
**一** 種雄牛
art-67-3/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-2/item-1
breeding bulls;
machine translation, not official
**二** 乳牛の雌のうち子牛の生産の用に供されたもの
art-67-3/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-2/item-2
female dairy cattle that have been used for the production of calves.
machine translation, not official
**第三項** 第一項の規定は、確定申告書等に同項の規定により損金の額に算入される金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその損金の額に算入する金額の計算に関する明細書並びに免税対象飼育牛の売却が同項各号に掲げる売却の方法により行われたこと及びその売却価額その他財務省令で定める事項を証する書類の添付がある場合に限り、適用する。この場合において、同項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。
art-67-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-3
The provisions of paragraph (1) apply only if the final return, etc. contains a statement concerning the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount to be included in deductible expenses and a document certifying that the sale of the tax-exempt raised cattle was made by a method of sale listed in the items of that paragraph, the sale price, and any other matters specified by Order of the Ministry of Finance. In this case, the amount to be included in deductible expenses pursuant to the provisions of that paragraph is to be limited to the amount that should be included in deductible expenses as stated in that statement.
machine translation, not official
**第四項** 税務署長は、前項の記載又は添付がない確定申告書等の提出があつた場合においても、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び証する書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-67-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-4
Even where a final return, etc. without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there were unavoidable circumstances for the absence of the statement or attachment, apply the provisions of paragraph (1), only if a document containing that statement, and the written statement and the certifying document referred to in that paragraph, are submitted.
machine translation, not official
**第五項** 事業年度が一年に満たない第一項の農地所有適格法人に対する同項の規定の適用については、同項中「が千五百頭」とあるのは「が千五百頭に当該事業年度の月数を乗じてこれを十二で除して計算した頭数」と、「、千五百頭」とあるのは「、当該計算した頭数」とする。
art-67-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-5
With regard to the application of the provisions of paragraph (1) to a qualified farmland-owning corporation referred to in that paragraph whose business year is less than one year, the phrase "exceeds 1,500" in that paragraph is deemed to be replaced with "exceeds the number of head calculated by multiplying 1,500 head by the number of months in that business year and dividing the result by 12", and the phrase "the portion exceeding 1,500 head" is deemed to be replaced with "the portion exceeding the number of head so calculated".
machine translation, not official
**第六項** 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-67-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-6
The number of months referred to in the preceding paragraph is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第七項** 第一項の規定の適用を受けた同項の農地所有適格法人の同項の規定により損金の額に算入された金額は、法人税法第六十七条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれるものとする。
art-67-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-7
With regard to the application of the provisions of Article 67, paragraphs (3) and (5) of the Corporation Tax Act, the amount included in deductible expenses pursuant to the provisions of paragraph (1) of a qualified farmland-owning corporation referred to in that paragraph to which the provisions of that paragraph have been applied is to be included in the amount of income, etc. prescribed in those provisions.
machine translation, not official
**第八項** 第二項から前項までに定めるもののほか、免税対象飼育牛の売却による利益の額の計算方法、第一項の規定の適用を受けた同項の農地所有適格法人の利益積立金額の計算その他同項の規定の適用に関し必要な事項は、政令で定める。
art-67-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-8
Beyond what is provided for in paragraph (2) through the preceding paragraph, the method of calculating the amount of profit from the sale of tax-exempt raised cattle, the calculation of the amount of revenue reserves of a qualified farmland-owning corporation referred to in paragraph (1) to which the provisions of that paragraph have been applied, and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
machine translation, not official
### 第六十七条の四（転廃業助成金等に係る課税の特例） — Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc.
caption: machine translation, not official
art-67-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4 · https://japanlaw.org/l/332AC0000000026/art-67-4
**第一項** 事業の整備その他の事業活動に関する制限につき、法令の制定、条約その他の国際約束の締結その他これらに準ずるものとして政令で定める行為（以下この項において「法令の制定等」という。）があつたことに伴い、その営む事業の廃止又は転換をしなければならないこととなる法人（以下この条において「廃止業者等」という。）が、その事業の廃止又は転換をすることとなることにより国若しくは地方公共団体の補助金（これに準ずるものを含む。）又は残存事業者等（当該事業と同種の事業を営む者で当該法令の制定等があつた後においても引き続きその事業を営むもの及びその者が構成する団体をいう。）の拠出した補償金で、政令で定めるもの（以下この条において「転廃業助成金等」という。）の交付を受けた場合（当該転廃業助成金等の交付の目的に応じ当該廃止業者等の属する団体その他の者を通じて交付を受けた場合を含む。以下この条において同じ。）において、その交付を受けた日を含む事業年度において当該転廃業助成金等の金額のうち、その法人の有する当該事業に係る機械その他の減価償却資産の減価を補塡するための費用として政令で定めるものに対応する部分（以下この項において「減価補塡金」という。）の金額に相当する金額の範囲内で当該減価補塡金に係る機械その他の減価償却資産の帳簿価額を損金経理により減額したときは、その減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-67-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-1
Where a corporation that, following the enactment of laws and regulations, the conclusion of a treaty or other international agreement, or any other act specified by Cabinet Order as equivalent thereto (referred to in this paragraph as the "enactment of laws and regulations, etc.") with regard to the consolidation of businesses or other restrictions on business activities, is required to close or convert the business that it operates (referred to in this Article as an "operator closing its business, etc.") has received, as a result of closing or converting that business, subsidies of the State or a local government (including those equivalent thereto) or compensation contributed by remaining business operators, etc. (meaning persons operating a business of the same type as that business who continue to operate that business even after the enactment of laws and regulations, etc., and organizations formed by them), which are specified by Cabinet Order (referred to in this Article as "business closure or conversion subsidies, etc.") (including the case where it has received them through an organization to which the operator closing its business, etc. belongs or any other person in accordance with the purpose of the grant of the business closure or conversion subsidies, etc.; the same applies hereinafter in this Article), if, in the business year that includes the day on which it received them, it has reduced, by accounting as an expense or loss and within the limit of an amount equivalent to the amount of the part of those business closure or conversion subsidies, etc. corresponding to what is specified by Cabinet Order as expenses for compensating for the depreciation of machinery and other depreciable assets pertaining to that business held by the corporation (referred to in this paragraph as a "grant compensating for depreciation"), the book value of the machinery or other depreciable assets pertaining to that grant compensating for depreciation, an amount equivalent to the amount so reduced is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第二項** 廃止業者等である法人が転廃業助成金等の交付を受けた場合において、当該転廃業助成金等の金額のうちその営む事業の廃止又は転換を助成するための費用として政令で定めるものに対応する部分（以下この条において「転廃業助成金」という。）の金額の全部又は一部に相当する金額をもつて当該交付を受けた日を含む事業年度において固定資産の取得（所有権移転外リース取引による取得を除き、建設及び製作を含む。以下この条において同じ。）又は改良をし、当該固定資産につき、その取得又は改良に充てた転廃業助成金の金額に相当する金額（以下この項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその帳簿価額を減額することに代えてその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法を含む。）により経理したときは、その減額し、又は経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-67-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-2
Where a corporation that is an operator closing its business, etc. has received business closure or conversion subsidies, etc., if, in the business year that includes the day on which it received them, it has made an acquisition (excluding an acquisition through a lease transaction without transfer of ownership, and including construction and manufacture; the same applies hereinafter in this Article) or improvement of fixed assets with an amount equivalent to all or part of the amount of the part of those business closure or conversion subsidies, etc. corresponding to what is specified by Cabinet Order as expenses for subsidizing the closure or conversion of the business that it operates (referred to in this Article as a "business closure or conversion subsidy"), and, with regard to those fixed assets, has reduced their book value by accounting as an expense or loss within the limit of an amount equivalent to the amount of the business closure or conversion subsidy spent on the acquisition or improvement (referred to in this paragraph as the "reduction entry limit"), or, instead of reducing their book value, has accounted for an amount not exceeding the reduction entry limit by the method of setting it aside as a reserve in the settlement of accounts finalized for that business year (including the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), an amount equivalent to the amount so reduced or accounted for is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第三項** 廃止業者等である法人が、転廃業助成金等の交付を受け、かつ、その交付を受けた日を含む事業年度において適格分割、適格現物出資又は適格現物分配（その日以後に行われるものに限る。以下この項、第十項及び第十七項において「適格分割等」という。）を行う場合において、当該事業年度開始の時から当該適格分割等の直前の時までの期間内に当該転廃業助成金等の額のうち転廃業助成金の金額（その期間内に交付を受けたものに限る。）をもつて固定資産の取得又は改良をし、その固定資産を当該適格分割等により分割承継法人、被現物出資法人又は被現物分配法人に移転するときは、当該固定資産につき、その取得又は改良に充てた転廃業助成金に相当する金額の範囲内でその帳簿価額を減額したときに限り、当該減額をした金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-67-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-3
Where a corporation that is an operator closing its business, etc. receives business closure or conversion subsidies, etc. and, in the business year that includes the day on which it received them, carries out a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (limited to one carried out on or after that day; hereinafter referred to as a "qualified company split, etc." in this paragraph, paragraph (10) and paragraph (17)), if, within the period from the beginning of that business year to the time immediately before the qualified company split, etc., it makes an acquisition or improvement of fixed assets with the amount of the business closure or conversion subsidy (limited to that received within that period) out of the amount of those business closure or conversion subsidies, etc., and transfers those fixed assets to the successor corporation in a company split, the corporation receiving a capital contribution in kind or the corporation receiving a distribution in kind through the qualified company split, etc., then, only where it has reduced the book value of those fixed assets within the limit of an amount equivalent to the business closure or conversion subsidy spent on the acquisition or improvement, an amount equivalent to the amount so reduced is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第四項** 廃止業者等である法人が、転廃業助成金等の交付を受けた場合において、その交付を受けた日を含む事業年度（解散の日を含む事業年度及び被合併法人の合併（適格合併を除く。）の日の前日を含む事業年度を除く。）終了の日の翌日から当該交付を受けた日以後二年を経過する日までの期間（工場等の建設に要する期間が通常二年を超えることその他の政令で定めるやむを得ない事情がある場合には、政令で定める期間。以下この項及び第六項第二号において「指定期間」という。）内に当該転廃業助成金等の額のうち転廃業助成金の金額（当該交付を受けた日を含む事業年度において当該金額の一部に相当する金額をもつて固定資産の取得又は改良をした場合には、当該取得又は改良に充てられた金額を控除した金額。以下この条において同じ。）の全部又は一部に相当する金額をもつて固定資産の取得又は改良をする見込みであるとき（当該法人が被合併法人となる適格合併を行う場合において当該適格合併に係る合併法人が指定期間内に当該転廃業助成金の金額の全部又は一部をもつて固定資産の取得又は改良をする見込みであるときその他の政令で定めるときを含む。）は、当該転廃業助成金の金額のうち固定資産の取得又は改良に充てようとするものの額以下の金額を当該交付を受けた日を含む事業年度の確定した決算において特別勘定を設ける方法（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法を含む。）により経理したときに限り、その経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-67-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-4
Where a corporation that is an operator closing its business, etc. has received business closure or conversion subsidies, etc., if it is expected to make an acquisition or improvement of fixed assets with an amount equivalent to all or part of the amount of the business closure or conversion subsidy (where, in the business year that includes the day on which it received them, it has made an acquisition or improvement of fixed assets with an amount equivalent to part of that amount, the amount after deducting the amount spent on that acquisition or improvement; hereinafter the same applies in this Article) out of the amount of those business closure or conversion subsidies, etc., within the period from the day following the end of the business year that includes the day on which it received them (excluding a business year that includes the date of dissolution and a business year that includes the day before the date of a merger (excluding a qualified merger) of a merged corporation) until the day on which two years have elapsed after the day of receipt (where there are unavoidable circumstances specified by Cabinet Order, such as that the period required for the construction of a factory, etc. normally exceeds two years, the period specified by Cabinet Order; hereinafter referred to as the "designated period" in this paragraph and paragraph (6), item (ii)) (including where, in the case where the corporation carries out a qualified merger in which it is the merged corporation, the merging corporation pertaining to that qualified merger is expected to make an acquisition or improvement of fixed assets with all or part of the amount of that business closure or conversion subsidy within the designated period, and other cases specified by Cabinet Order), then, only where it has accounted for an amount not exceeding the amount of that business closure or conversion subsidy that it intends to appropriate for the acquisition or improvement of fixed assets, by the method of setting up a special account in the settlement of accounts finalized for the business year that includes the day on which it received them (including the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), an amount equivalent to the amount so accounted for is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第五項** 廃止業者等である法人が、転廃業助成金等の交付を受け、かつ、その交付を受けた日を含む事業年度において適格分割又は適格現物出資（その日以後に行われるものに限る。第十項及び第十七項を除き、以下この条において「適格分割等」という。）を行う場合において、当該適格分割等に係る分割承継法人又は被現物出資法人において当該適格分割等の日から当該交付を受けた日以後二年を経過する日までの期間（工場等の建設に要する期間が通常二年を超えることその他の政令で定めるやむを得ない事情がある場合には、政令で定める期間）内に当該転廃業助成金等の額のうち転廃業助成金の金額の全部又は一部に相当する金額をもつて固定資産の取得又は改良をする見込みであるときは、当該転廃業助成金の金額のうち当該分割承継法人又は被現物出資法人において固定資産の取得又は改良に充てようとするものの額の範囲内で前項の特別勘定に相当するもの（以下この条において「期中特別勘定」という。）を設けたときに限り、当該設けた期中特別勘定の金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-67-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-5
Where a corporation that is an operator closing its business, etc. receives business closure or conversion subsidies, etc. and, in the business year that includes the day on which it received them, carries out a qualified company split or a qualified capital contribution in kind (limited to one carried out on or after that day; hereinafter referred to as a "qualified company split, etc." in this Article, except in paragraph (10) and paragraph (17)), if the successor corporation in a company split or the corporation receiving a capital contribution in kind pertaining to the qualified company split, etc. is expected to make an acquisition or improvement of fixed assets with an amount equivalent to all or part of the amount of the business closure or conversion subsidy out of the amount of those business closure or conversion subsidies, etc., within the period from the date of the qualified company split, etc. until the day on which two years have elapsed after the day of receipt (where there are unavoidable circumstances specified by Cabinet Order, such as that the period required for the construction of a factory, etc. normally exceeds two years, the period specified by Cabinet Order), then, only where the corporation has set up an account equivalent to the special account referred to in the preceding paragraph (hereinafter referred to as a "special account during the year" in this Article) within the limit of the amount of that business closure or conversion subsidy that the successor corporation in a company split or the corporation receiving a capital contribution in kind intends to appropriate for the acquisition or improvement of fixed assets, an amount equivalent to the amount of the special account during the year so set up is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第六項** 法人が、適格合併、適格分割又は適格現物出資を行つた場合には、次の各号に掲げる適格合併、適格分割又は適格現物出資の区分に応じ、当該各号に定める特別勘定の金額又は期中特別勘定の金額は、当該適格合併、適格分割又は適格現物出資に係る合併法人、分割承継法人又は被現物出資法人に引き継ぐものとする。
art-67-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-6
Where a corporation has carried out a qualified merger, a qualified company split or a qualified capital contribution in kind, the amount of the special account or the amount of the special account during the year specified in each of the following items according to the category of qualified merger, qualified company split or qualified capital contribution in kind listed in that item is to be succeeded to by the merging corporation, the successor corporation in a company split or the corporation receiving a capital contribution in kind pertaining to that qualified merger, qualified company split or qualified capital contribution in kind:
machine translation, not official
**一** 適格合併 当該適格合併直前において有する第四項の特別勘定の金額（既に益金の額に算入された、又は益金の額に算入されるべき金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）
art-67-4/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-6/item-1
qualified merger: the amount of the special account referred to in paragraph (4) held immediately before the qualified merger (where there is any amount that has already been included in gross profit or that should be included in gross profit, the amount after deducting those amounts; hereinafter the same applies in this Article);
machine translation, not official
**二** 適格分割等 当該適格分割等の直前において有する第四項の特別勘定の金額のうち当該適格分割等に係る分割承継法人又は被現物出資法人が指定期間の末日までに当該特別勘定に係る転廃業助成金の金額をもつて固定資産の取得又は改良をすることが見込まれる場合における当該取得又は改良に充てようとする特別勘定の金額及び当該適格分割等に際して設けた期中特別勘定の金額
art-67-4/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-6/item-2
qualified company split, etc.: of the amount of the special account referred to in paragraph (4) held immediately before the qualified company split, etc., the amount of the special account that the successor corporation in a company split or the corporation receiving a capital contribution in kind pertaining to the qualified company split, etc. intends to appropriate for the acquisition or improvement of fixed assets in the case where it is expected to make an acquisition or improvement of fixed assets with the amount of the business closure or conversion subsidy pertaining to that special account by the last day of the designated period, and the amount of the special account during the year set up upon the qualified company split, etc.
machine translation, not official
**第七項** 前項の規定は、第四項の特別勘定を設けている法人で適格分割等を行つたもの（当該特別勘定及び期中特別勘定の双方を設けている法人であつて、適格分割等により分割承継法人又は被現物出資法人に当該期中特別勘定の金額のみを引き継ぐものを除く。）にあつては、当該特別勘定を設けている法人が当該適格分割等の日以後二月以内に当該適格分割等により分割承継法人又は被現物出資法人に引き継ぐ当該特別勘定の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
art-67-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-7
The provisions of the preceding paragraph apply, in the case of a corporation that has set up the special account referred to in paragraph (4) and has carried out a qualified company split, etc. (excluding a corporation that has set up both that special account and a special account during the year and that passes on only the amount of the special account during the year to the successor corporation in a company split or the corporation receiving a capital contribution in kind through the qualified company split, etc.), only where the corporation that has set up the special account submits, within two months after the date of the qualified company split, etc., a document stating the amount of that special account to be passed on to the successor corporation in a company split or the corporation receiving a capital contribution in kind through the qualified company split, etc. and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over its place for tax payment.
machine translation, not official
**第八項** 第六項の規定により合併法人、分割承継法人又は被現物出資法人が引継ぎを受けた特別勘定の金額又は期中特別勘定の金額は、当該合併法人、分割承継法人又は被現物出資法人が第四項の規定により設けている特別勘定の金額とみなす。
art-67-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-8
The amount of the special account or the amount of the special account during the year succeeded to by the merging corporation, the successor corporation in a company split or the corporation receiving a capital contribution in kind pursuant to the provisions of paragraph (6) is deemed to be the amount of the special account set up by that merging corporation, successor corporation in a company split or corporation receiving a capital contribution in kind pursuant to the provisions of paragraph (4).
machine translation, not official
**第九項** 第二項の規定は、第四項の特別勘定を設けている法人が、同項に規定する指定期間（当該特別勘定の金額が第六項の規定により引継ぎを受けた期中特別勘定の金額である場合その他の政令で定める場合には、第五項に規定する期間その他の政令で定める期間。以下この条において「指定期間」という。）内に転廃業助成金等の額のうち転廃業助成金の金額で固定資産の取得又は改良に充てようとするものの全部又は一部に相当する金額をもつて固定資産の取得又は改良をした場合について準用する。この場合において、第二項中「当該事業年度の確定した決算」とあるのは、「当該固定資産の取得又は改良をした日を含む事業年度の確定した決算」と読み替えるものとする。
art-67-4/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-9
The provisions of paragraph (2) apply mutatis mutandis where a corporation that has set up the special account referred to in paragraph (4) has made an acquisition or improvement of fixed assets, with an amount equivalent to all or part of the amount of the business closure or conversion subsidy, out of the amount of business closure or conversion subsidies, etc., that it intends to appropriate for the acquisition or improvement of fixed assets, within the designated period prescribed in that paragraph (where the amount of that special account is the amount of a special account during the year succeeded to pursuant to the provisions of paragraph (6), or in other cases specified by Cabinet Order, the period prescribed in paragraph (5) or any other period specified by Cabinet Order; hereinafter referred to as the "designated period" in this Article). In this case, the phrase "the settlement of accounts finalized for that business year" in paragraph (2) is deemed to be replaced with "the settlement of accounts finalized for the business year that includes the day on which the acquisition or improvement of those fixed assets was made".
machine translation, not official
**第十項** 第三項の規定は、第四項の特別勘定を設けている法人が適格分割等を行う場合において、当該法人が当該適格分割等の日を含む事業年度の指定期間内に転廃業助成金等の額のうち転廃業助成金の金額で固定資産の取得又は改良に充てようとするものの全部又は一部に相当する金額をもつて固定資産の取得又は改良をし、当該適格分割等によりその固定資産を分割承継法人、被現物出資法人又は被現物分配法人に移転するときについて準用する。この場合において、第三項中「当該事業年度の所得の金額の計算上」とあるのは、「当該固定資産の取得又は改良をした日を含む事業年度の所得の金額の計算上」と読み替えるものとする。
art-67-4/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-10
The provisions of paragraph (3) apply mutatis mutandis where a corporation that has set up the special account referred to in paragraph (4) carries out a qualified company split, etc., and the corporation has made an acquisition or improvement of fixed assets, with an amount equivalent to all or part of the amount of the business closure or conversion subsidy, out of the amount of business closure or conversion subsidies, etc., that it intends to appropriate for the acquisition or improvement of fixed assets, within the designated period of the business year that includes the date of the qualified company split, etc., and transfers those fixed assets to the successor corporation in a company split, the corporation receiving a capital contribution in kind or the corporation receiving a distribution in kind through the qualified company split, etc. In this case, the phrase "in calculating the amount of income for that business year" in paragraph (3) is deemed to be replaced with "in calculating the amount of income for the business year that includes the day on which the acquisition or improvement of those fixed assets was made".
machine translation, not official
**第十一項** 第四項の特別勘定を設けている法人が次の各号に掲げる場合（第六項の規定により合併法人、分割承継法人又は被現物出資法人に当該特別勘定を引き継ぐこととなつた場合を除く。）に該当することとなつた場合には、当該各号に定める金額は、その該当することとなつた日を含む事業年度（第五号に掲げる場合にあつては、その合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。
art-67-4/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-11
Where a corporation that has set up the special account referred to in paragraph (4) has come to fall under any of the cases listed in the following items (excluding where that special account is to be succeeded to by the merging corporation, the successor corporation in a company split or the corporation receiving a capital contribution in kind pursuant to the provisions of paragraph (6)), the amount specified in each of those items is included in gross profit in calculating the amount of income for the business year that includes the day on which it has come to fall under that case (in the case listed in item (v), the business year that includes the day before the date of the merger):
machine translation, not official
**一** 指定期間内に第四項の特別勘定の金額の全部又は一部に相当する金額をもつて固定資産の取得又は改良に充てた場合 当該取得又は改良に充てた金額に相当する金額
art-67-4/par-11/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-11/item-1
where it has appropriated an amount equivalent to all or part of the amount of the special account referred to in paragraph (4) for the acquisition or improvement of fixed assets within the designated period: an amount equivalent to the amount so appropriated;
machine translation, not official
**二** 指定期間内に第四項の特別勘定の金額を前号の規定に該当する場合以外の場合に取り崩した場合 当該取り崩した金額
art-67-4/par-11/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-11/item-2
where it has reversed the amount of the special account referred to in paragraph (4) within the designated period in a case other than the case falling under the provisions of the preceding item: the amount so reversed;
machine translation, not official
**三** 指定期間を経過する日において、第四項の特別勘定の金額を有している場合 当該特別勘定の金額
art-67-4/par-11/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-11/item-3 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-11/item-3
where it holds the amount of the special account referred to in paragraph (4) on the day on which the designated period elapses: the amount of that special account;
machine translation, not official
**四** 指定期間内に解散した場合（合併により解散した場合を除く。）において、第四項の特別勘定の金額を有しているとき 当該特別勘定の金額
art-67-4/par-11/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-11/item-4 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-11/item-4
where it has dissolved within the designated period (excluding where it has dissolved due to a merger), if it holds the amount of the special account referred to in paragraph (4): the amount of that special account;
machine translation, not official
**五** 指定期間内に当該法人を被合併法人とする合併を行つた場合において、第四項の特別勘定の金額を有しているとき 当該特別勘定の金額
art-67-4/par-11/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-11/item-5 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-11/item-5
where it has carried out, within the designated period, a merger in which the corporation is the merged corporation, if it holds the amount of the special account referred to in paragraph (4): the amount of that special account.
machine translation, not official
**第十二項** 第二項（第九項において準用する場合を含む。次項及び第十四項において同じ。）又は第三項（第十項において準用する場合を含む。次項及び第十四項において同じ。）の規定の適用を受けた資産については、第五十三条第一項各号に掲げる規定は、適用しない。
art-67-4/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-12
The provisions listed in the items of Article 53, paragraph (1) do not apply to assets to which the provisions of paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (9); the same applies in the following paragraph and paragraph (14)) or paragraph (3) (including as applied mutatis mutandis pursuant to paragraph (10); the same applies in the following paragraph and paragraph (14)) have been applied.
machine translation, not official
**第十三項** 第二項又は第三項の規定の適用を受けた資産について法人税に関する法令の規定を適用する場合には、これらの規定により各事業年度の所得の金額の計算上損金の額に算入された金額は、当該資産の取得価額に算入しない。
art-67-4/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-13
Where the provisions of laws and regulations concerning corporation tax are applied to assets to which the provisions of paragraph (2) or paragraph (3) have been applied, the amount included in deductible expenses in calculating the amount of income for each business year pursuant to those provisions is not included in the acquisition price of those assets.
machine translation, not official
**第十四項** 適格合併、適格分割、適格現物出資又は適格現物分配（以下この項において「適格合併等」という。）により第二項又は第三項の規定の適用を受けた固定資産の移転を受けた当該適格合併等に係る合併法人、分割承継法人、被現物出資法人又は被現物分配法人が当該固定資産について法人税に関する法令の規定を適用する場合には、当該適格合併等に係る被合併法人、分割法人、現物出資法人又は現物分配法人において当該固定資産の取得価額に算入されなかつた金額は、当該固定資産の取得価額に算入しない。
art-67-4/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-14
Where a merging corporation, a successor corporation in a company split, a corporation receiving a capital contribution in kind or a corporation receiving a distribution in kind pertaining to a qualified merger, a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph) that has received, through that qualified merger, etc., the transfer of fixed assets to which the provisions of paragraph (2) or paragraph (3) have been applied applies the provisions of laws and regulations concerning corporation tax to those fixed assets, the amount that was not included in the acquisition price of those fixed assets by the merged corporation, the splitting corporation, the corporation making a capital contribution in kind or the corporation making a distribution in kind pertaining to that qualified merger, etc. is not included in the acquisition price of those fixed assets.
machine translation, not official
**第十五項** 第一項、第二項、第四項又は第九項の規定は、確定申告書等にこれらの規定により損金の額に算入される金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその損金の額に算入される金額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
art-67-4/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-15
The provisions of paragraph (1), (2), (4) or (9) apply only if the final return, etc. contains a statement concerning the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to those provisions, and has attached to it a written statement concerning the calculation of the amount to be included in deductible expenses and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第十六項** 税務署長は、前項の記載又は添付がない確定申告書等の提出があつた場合においても、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項、第二項、第四項又は第九項の規定を適用することができる。
art-67-4/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-16
Even where a final return, etc. without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there were unavoidable circumstances for the absence of the statement or attachment, apply the provisions of paragraph (1), (2), (4) or (9), only if a document containing that statement, and the written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph, are submitted.
machine translation, not official
**第十七項** 第三項の規定は、同項の規定の適用を受けようとする法人が適格分割等の日以後二月以内に同項に規定する減額した金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。同項の規定を第十項の規定により読み替えて適用する場合についても、同様とする。
art-67-4/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-17
The provisions of paragraph (3) apply only where the corporation seeking the application of the provisions of that paragraph submits, within two months after the date of the qualified company split, etc., a document stating the amount reduced as prescribed in that paragraph and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over its place for tax payment. The same applies where the provisions of that paragraph are applied as read with the replacement of terms pursuant to the provisions of paragraph (10).
machine translation, not official
**第十八項** 第五項の規定は、同項の規定の適用を受けようとする法人が適格分割等の日以後二月以内に期中特別勘定の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
art-67-4/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-18
The provisions of paragraph (5) apply only where the corporation seeking the application of the provisions of that paragraph submits, within two months after the date of the qualified company split, etc., a document stating the amount of the special account during the year and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over its place for tax payment.
machine translation, not official
**第十九項** 第一項から第十一項までの規定の適用その他転廃業助成金等に係る法人税法の規定の適用に関し必要な事項は、政令で定める。
art-67-4/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-19 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-19
Matters necessary for the application of the provisions of paragraphs (1) through (11) and other matters necessary for the application of the provisions of the Corporation Tax Act with regard to business closure or conversion subsidies, etc. are specified by Cabinet Order.
machine translation, not official
### 第六十七条の五（中小企業者等の少額減価償却資産の取得価額の損金算入の特例） — Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Enterprises, etc.
caption: machine translation, not official
art-67-5 · https://japanlaw.org/en/special-taxation-measures-act/art-67-5 · https://japanlaw.org/l/332AC0000000026/art-67-5
**第一項** 中小企業者等（第四十二条の四第十九項第七号に規定する中小企業者（同項第八号に規定する適用除外事業者に該当するものを除く。）又は同項第九号に規定する農業協同組合等で、青色申告書を提出するもの（事務負担に配慮する必要があるものとして政令で定めるものに限るものとし、通算法人及び第四十二条の十二の四第一項に規定する特定認定を受けた同項に規定する特定事業者等に該当するもののうち当該特定認定に係る同項に規定する特定経営力向上計画に同項第二号に掲げる減価償却資産が記載されているものを除く。）をいう。以下この項において同じ。）が、平成十八年四月一日から令和十一年三月三十一日までの間に取得し、又は製作し、若しくは建設し、かつ、当該中小企業者等の事業の用に供した減価償却資産で、その取得価額が四十万円未満であるもの（その取得価額が十万円未満であるもの及び第五十三条第一項各号に掲げる規定の適用を受けるものその他政令で定めるものを除く。以下この条において「少額減価償却資産」という。）を有する場合において、当該少額減価償却資産の取得価額に相当する金額につき当該中小企業者等の事業の用に供した日を含む事業年度において損金経理をしたときは、その損金経理をした金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該中小企業者等の当該事業年度における少額減価償却資産の取得価額の合計額が三百万円（当該事業年度が一年に満たない場合には、三百万円を十二で除し、これに当該事業年度の月数を乗じて計算した金額。以下この項において同じ。）を超えるときは、その取得価額の合計額のうち三百万円に達するまでの少額減価償却資産の取得価額の合計額を限度とする。
art-67-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-5/par-1
Where a small and medium sized enterprise, etc. (meaning a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) (excluding one that falls under an excluded business operator prescribed in item (viii) of that paragraph) or an agricultural cooperative, etc. prescribed in item (ix) of that paragraph that files a blue return (limited to one specified by Cabinet Order as one for which consideration needs to be given to the administrative burden, and excluding a group tax sharing corporation and, of those that fall under a specified business operator, etc. prescribed in Article 42-12-4, paragraph (1) that has received the specified certification prescribed in that paragraph, one whose specified management capacity improvement plan prescribed in that paragraph pertaining to that specified certification states the depreciable assets listed in item (ii) of that paragraph); hereinafter the same applies in this paragraph) holds depreciable assets that it has acquired, manufactured or constructed during the period from April 1, 2006 to March 31, 2029 and has used for the business of that small and medium sized enterprise, etc., and whose acquisition cost is less than 400,000 yen (excluding those whose acquisition cost is less than 100,000 yen, those that receive the application of the provisions listed in the items of Article 53, paragraph (1), and any other assets specified by Cabinet Order; hereinafter referred to as "low-value depreciable assets" in this Article), if it has carried out accounting as an expense or loss for an amount equivalent to the acquisition cost of those low-value depreciable assets in the business year that includes the day on which it used them for the business of that small and medium sized enterprise, etc., the amount for which it carried out that accounting as an expense or loss is included in deductible expenses in calculating the amount of income for that business year. In this case, where the total acquisition cost of low-value depreciable assets of that small and medium sized enterprise, etc. in that business year exceeds 3,000,000 yen (where that business year is less than one year, the amount calculated by dividing 3,000,000 yen by 12 and multiplying the result by the number of months in that business year; hereinafter the same applies in this paragraph), the amount included is limited to the total acquisition cost of the low-value depreciable assets up to 3,000,000 yen, out of that total acquisition cost.
machine translation, not official
**第二項** 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-67-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-5/par-2
The number of months referred to in the preceding paragraph is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第三項** 第一項の規定は、確定申告書等に同項の規定の適用を受ける少額減価償却資産の取得価額に関する明細書の添付がある場合に限り、適用する。
art-67-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-5/par-3
The provisions of paragraph (1) apply only if a written statement concerning the acquisition cost of the low-value depreciable assets to which the provisions of that paragraph are applied is attached to the final return, etc.
machine translation, not official
**第四項** 第一項の規定の適用を受けた少額減価償却資産について法人税に関する法令の規定を適用する場合には、同項の規定により各事業年度の所得の金額の計算上損金の額に算入された金額は、当該少額減価償却資産の取得価額に算入しない。
art-67-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-5/par-4
Where the provisions of laws and regulations concerning corporation tax are applied to low-value depreciable assets to which the provisions of paragraph (1) have been applied, the amount included in deductible expenses in calculating the amount of income for each business year pursuant to the provisions of that paragraph is not included in the acquisition cost of those low-value depreciable assets.
machine translation, not official
**第五項** 前三項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-67-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-67-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-5/par-5
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第六十七条の六（特定株式投資信託の収益の分配に係る受取配当等の益金不算入の特例） — Special Provisions on Exclusion from Gross Profit of Dividends Received, etc. Pertaining to Distributions of Proceeds of Specified Stock Investment Trusts
caption: machine translation, not official
art-67-6 · https://japanlaw.org/en/special-taxation-measures-act/art-67-6 · https://japanlaw.org/l/332AC0000000026/art-67-6
**第一項** 法人が支払を受ける第三条の二に規定する特定株式投資信託（第九条第一項第三号に規定する外国株価指数連動型特定株式投資信託を除く。）の収益の分配の額がある場合には、法人税法第二十三条の規定の適用については、同条第一項第一号中「又は剰余金の分配」とあるのは「、剰余金の分配」と、「）の額」とあるのは「）又は租税特別措置法第六十七条の六第一項（特定株式投資信託の収益の分配に係る受取配当等の益金不算入の特例）に規定する特定株式投資信託（以下この条において「特定株式投資信託」という。）の収益の分配の額」と、同条第二項中「株式等をその」とあるのは「株式等（特定株式投資信託の受益権を含む。以下この項において同じ。）をその」と、「日をいう」とあるのは「日をいい、特定株式投資信託の収益の分配にあつてはその計算の基礎となつた期間の末日とする」と、同条第六項中「をいう」とあるのは「及び特定株式投資信託の受益権をいう」とする。
art-67-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-6/par-1
Where there is an amount of distributions of proceeds of a specified stock investment trust prescribed in Article 3-2 (excluding a foreign stock price index-linked specified stock investment trust prescribed in Article 9, paragraph (1), item (iii)) received by a corporation, with regard to the application of the provisions of Article 23 of the Corporation Tax Act, the phrase "or distribution of surplus" in paragraph (1), item (i) of that Article is deemed to be replaced with ", distribution of surplus", the phrase "pertaining to contributions)" with "pertaining to contributions) or distributions of proceeds of a specified stock investment trust prescribed in Article 67-6, paragraph (1) (Special Provisions on Exclusion from Gross Profit of Dividends Received, etc. Pertaining to Distributions of Proceeds of Specified Stock Investment Trusts) of the Act on Special Measures Concerning Taxation (hereinafter referred to as a 'specified stock investment trust' in this Article)", the phrase "the shares, etc. that are the principal" in paragraph (2) of that Article with "the shares, etc. (including beneficial interests in a specified stock investment trust; hereinafter the same applies in this paragraph) that are the principal", the phrase "the date specified in each of the following items for the category of the amount of dividends, etc. listed in that item" with "the date specified in each of the following items for the category of the amount of dividends, etc. listed in that item and, for distributions of proceeds of a specified stock investment trust, the last day of the period that served as the basis for their calculation", and the phrase "prescribed in the preceding paragraph)" in paragraph (6) of that Article with "prescribed in the preceding paragraph) and beneficial interests in a specified stock investment trust".
machine translation, not official
**第二項** 前項の規定の適用に関し必要な事項は、政令で定める。
art-67-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-6/par-2
Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph.
machine translation, not official
### 第六十七条の七（保険会社の受取配当等の益金不算入の特例） — Special Provisions on Exclusion from Gross Profit of Dividends Received, etc. by Insurance Companies
caption: machine translation, not official
art-67-7 · https://japanlaw.org/en/special-taxation-measures-act/art-67-7 · https://japanlaw.org/l/332AC0000000026/art-67-7
**第一項** 青色申告書を提出する法人で保険業法第三条第一項又は第百八十五条第一項に規定する免許を受けて保険業を行うものの各事業年度において、その保有する法人税法第二十三条第六項（前条第一項の規定により読み替えて適用する場合を含む。）に規定する非支配目的株式等につき支払を受ける同法第二十三条第一項（前条第一項の規定により読み替えて適用する場合を含む。）に規定する配当等の額（以下この項において「特例非支配目的株式等に係る配当等の額」という。）がある場合には、その特例非支配目的株式等に係る配当等の額について同法第二十三条第一項の規定により当該各事業年度の所得の金額の計算上益金の額に算入しない金額は、同項の規定にかかわらず、当該特例非支配目的株式等に係る配当等の額の百分の四十に相当する金額とする。
art-67-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-7/par-1
Where, in any business year of a corporation filing a blue return that conducts insurance business under a license prescribed in Article 3, paragraph (1) or Article 185, paragraph (1) of the Insurance Business Act, there is an amount of dividends and similar income prescribed in Article 23, paragraph (1) of the Corporation Tax Act (including as applied with the replacement of terms pursuant to the provisions of paragraph (1) of the preceding Article) received with respect to non-controlling-purpose shares, etc. prescribed in paragraph (6) of that Article (including as applied with the replacement of terms pursuant to the provisions of paragraph (1) of the preceding Article) held by it (hereinafter referred to as the "amount of dividends and similar income on special non-controlling-purpose shares, etc." in this paragraph), the amount not included in gross profit in calculating the amount of income for each of those business years pursuant to the provisions of Article 23, paragraph (1) of that Act with regard to that amount of dividends and similar income on special non-controlling-purpose shares, etc. is, notwithstanding the provisions of that paragraph, the amount equivalent to 40 percent of that amount of dividends and similar income on special non-controlling-purpose shares, etc.
machine translation, not official
**第二項** 前項の規定の適用に関し必要な事項は、政令で定める。
art-67-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-7/par-2
Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph.
machine translation, not official
### 第六十七条の八（協同組合等が有する普通出資に係る受取配当等の益金不算入の特例） — Special Provisions on Exclusion from Gross Profit of Dividends Received, etc. Pertaining to Ordinary Contributions Held by Cooperatives, etc.
caption: machine translation, not official
art-67-8 · https://japanlaw.org/en/special-taxation-measures-act/art-67-8 · https://japanlaw.org/l/332AC0000000026/art-67-8
**第一項** 協同組合等の各事業年度において、その有する連合会等（農林中央金庫その他の協同組合等であつてその会員又は組合員が法人税法別表第三の下欄に掲げる根拠法の規定により他の協同組合等及びこれに準ずる法人に限られているものをいう。）に対する出資（協同組織金融機関の優先出資に関する法律に規定する優先出資に該当するものを除く。以下この項において「普通出資」という。）につき支払を受ける配当等の額（法人税法第二十三条第一項に規定する配当等の額をいう。）がある場合には、同条の規定の適用については、当該普通出資は、同条第四項から第六項までの規定にかかわらず、これらの規定に規定する関連法人株式等、完全子法人株式等及び非支配目的株式等のいずれにも該当しないものとする。
art-67-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-8/par-1
Where, in any business year of a cooperative, etc., there is an amount of dividends and similar income (meaning the amount of dividends and similar income prescribed in Article 23, paragraph (1) of the Corporation Tax Act) received with respect to contributions held by it to a federation, etc. (meaning the Norinchukin Bank or any other cooperative, etc. whose members or partners are limited, pursuant to the provisions of the governing laws listed in the right-hand column of Appended Table 3 of the Corporation Tax Act, to other cooperatives, etc. and corporations equivalent thereto) (excluding those that fall under preferred equity investments prescribed in the Act on Preferred Equity Investment by Cooperative Structured Financial Institution; hereinafter referred to as "ordinary contributions" in this paragraph), then, with regard to the application of the provisions of that Article, those ordinary contributions are deemed not to fall under any of the shares, etc. of related corporations, the shares, etc. of wholly owned subsidiary corporations and the non-controlling-purpose shares, etc. prescribed in paragraphs (4) through (6) of that Article, notwithstanding those provisions.
machine translation, not official
**第二項** 前項の規定の適用に関し必要な事項は、政令で定める。
art-67-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-8/par-2
Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph.
machine translation, not official
### 第六十七条の九から第六十七条の十一まで 〔削除 / repealed〕
art-67-9-to-67-11 · https://japanlaw.org/en/special-taxation-measures-act/art-67-9-to-67-11 · https://japanlaw.org/l/332AC0000000026/art-67-9-to-67-11
**第一項** 削除
art-67-9-to-67-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-9-to-67-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-9-to-67-11/par-1
no English for this paragraph
### 第六十七条の十二（組合事業等による損失がある場合の課税の特例） — Special Provisions on Taxation Where There Are Losses from Partnership Businesses, etc.
caption: machine translation, not official
art-67-12 · https://japanlaw.org/en/special-taxation-measures-act/art-67-12 · https://japanlaw.org/l/332AC0000000026/art-67-12
**第一項** 法人が特定組合員（組合契約に係る組合員（これに類する者で政令で定めるものを含むものとし、匿名組合契約等にあつては、匿名組合契約等に基づいて出資をする者及びその者の当該匿名組合契約等に係る地位の承継をする者とする。以下この項及び第四項において同じ。）のうち、組合事業に係る重要な財産の処分若しくは譲受け又は組合事業に係る多額の借財に関する業務の執行の決定に関与し、かつ、当該業務のうち契約を締結するための交渉その他の重要な部分を自ら執行する組合員その他の政令で定める組合員以外のものをいう。第四項において同じ。）又は特定受益者（信託（法人税法第二条第二十九号に規定する集団投資信託及び法人課税信託を除く。以下この条において同じ。）の同法第十二条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。）をいう。第四項において同じ。）に該当する場合で、かつ、その組合契約に係る組合事業又は当該信託につきその債務を弁済する責任の限度が実質的に組合財産（匿名組合契約等にあつては、組合事業に係る財産）又は信託財産の価額とされている場合その他の政令で定める場合には、当該法人の当該事業年度の組合等損失額（当該法人の当該組合事業又は当該信託による損失の額として政令で定める金額をいう。以下この項において同じ。）のうち当該法人の当該組合事業に係る出資の価額又は当該信託の信託財産の帳簿価額を基礎として政令で定めるところにより計算した金額を超える部分の金額（当該組合事業又は当該信託財産に帰せられる損益が実質的に欠損とならないと見込まれるものとして政令で定める場合に該当する場合には、当該組合等損失額）に相当する金額（第三項第四号において「組合等損失超過額」という。）は、当該事業年度の所得の金額の計算上、損金の額に算入しない。
art-67-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-12/par-1
Where a corporation falls under the category of a specified partner (meaning, of partners under a partnership contract (including persons similar thereto who are specified by Cabinet Order, and, for a silent partnership contract, etc., meaning a person who makes a contribution based on the silent partnership contract, etc. and a person who succeeds to that person's status pertaining to that silent partnership contract, etc.; hereinafter the same applies in this paragraph and paragraph (4)), those other than a partner who is involved in decisions on the execution of business concerning the disposal or acquisition of important property pertaining to the partnership business or concerning large borrowings pertaining to the partnership business, and who personally executes the important parts of that business, such as negotiations for concluding contracts, or any other partner specified by Cabinet Order; the same applies in paragraph (4)) or a specified beneficiary (meaning a beneficiary prescribed in Article 12, paragraph (1) of the Corporation Tax Act (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article) of a trust (excluding a collective investment trust prescribed in Article 2, item (xxix) of that Act and a trust subject to corporate taxation; hereinafter the same applies in this Article); the same applies in paragraph (4)), and where the limit of the liability to repay the debts of the partnership business under that partnership contract or of that trust is substantially the value of the partnership property (for a silent partnership contract, etc., the property pertaining to the partnership business) or of the trust property, or in any other case specified by Cabinet Order, an amount equivalent to the portion of the partnership loss, etc. of the corporation for that business year (meaning the amount specified by Cabinet Order as the amount of loss of the corporation from that partnership business or that trust; hereinafter the same applies in this paragraph) that exceeds the amount calculated pursuant to the provisions of Cabinet Order on the basis of the value of the contribution of the corporation pertaining to that partnership business or the book value of the trust property of that trust (where the case falls under the case specified by Cabinet Order as one in which the profits and losses attributed to that partnership business or that trust property are expected not to result substantially in a loss, that partnership loss, etc.) (referred to as the "excess partnership loss, etc." in paragraph (3), item (iv)) is not included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第二項** 確定申告書等を提出する法人が、各事業年度において組合等損失超過合計額を有する場合には、当該組合等損失超過合計額のうち当該事業年度の当該法人の組合事業又は信託（当該組合等損失超過合計額に係るものに限る。）による利益の額として政令で定める金額に達するまでの金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-67-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-12/par-2
Where a corporation filing a final return, etc. has a total excess partnership loss, etc. in any business year, the amount of that total excess partnership loss, etc. up to the amount specified by Cabinet Order as the amount of profit of that corporation for that business year from the partnership business or trust (limited to one pertaining to that total excess partnership loss, etc.) is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第三項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-67-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-12/par-3
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 組合契約 民法第六百六十七条第一項に規定する組合契約及び投資事業有限責任組合契約に関する法律第三条第一項に規定する投資事業有限責任組合契約並びに外国におけるこれらに類する契約（政令で定めるものを含む。）並びに匿名組合契約等をいう。
art-67-12/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-12/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-12/par-3/item-1
partnership contract: A partnership contract prescribed in Article 667, paragraph (1) of the Civil Code and an investment limited partnership agreement prescribed in Article 3, paragraph (1) of the Limited Partnership Act for Investment, and contracts similar thereto in a foreign state (including those specified by Cabinet Order), and silent partnership contracts, etc.;
machine translation, not official
**二** 匿名組合契約等 匿名組合契約（これに準ずる契約として政令で定めるものを含む。）及び外国におけるこれに類する契約をいう。
art-67-12/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-12/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-12/par-3/item-2
silent partnership contract, etc.: A silent partnership contract (including a contract specified by Cabinet Order as equivalent thereto) and a contract similar thereto in a foreign state;
machine translation, not official
**三** 組合事業 組合契約に基づいて営まれる事業（匿名組合契約等にあつては、匿名組合契約等に基づいて出資を受ける者の事業であつて当該匿名組合契約等の目的であるもの）をいう。
art-67-12/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-12/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-67-12/par-3/item-3
partnership business: A business carried on under a partnership contract (for a silent partnership contract, etc., a business of the person who receives contributions based on the silent partnership contract, etc. that is the purpose of that silent partnership contract, etc.);
machine translation, not official
**四** 組合等損失超過合計額 前項の法人の当該事業年度の前事業年度以前の各事業年度における組合等損失超過額のうち、当該組合等損失超過額につき第一項の規定の適用を受けた事業年度（以下この号において「適用年度」という。）から前事業年度まで連続して法人税法第二条第三十一号に規定する確定申告書（以下この号において「確定申告書」という。）の提出をしている場合（適用年度が前事業年度である場合には、当該適用年度の確定申告書の提出をしている場合）における当該組合等損失超過額を、各組合事業又は各信託ごとに合計した金額（前項の規定により前事業年度までの各事業年度の所得の金額の計算上損金の額に算入された金額がある場合には、当該損金の額に算入された金額を控除した金額）をいう。
art-67-12/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-12/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-67-12/par-3/item-4
total excess partnership loss, etc.: The amount obtained by totaling, for each partnership business or each trust, of the excess partnership losses, etc. in each business year up to and including the business year preceding that business year of the corporation referred to in the preceding paragraph, each excess partnership loss, etc. in the case where the corporation has continuously filed final returns prescribed in Article 2, item (xxxi) of the Corporation Tax Act (hereinafter referred to as a "final return" in this item) from the business year for which the provisions of paragraph (1) were applied to that excess partnership loss, etc. (hereinafter referred to as the "applicable business year" in this item) through the preceding business year (where the applicable business year is the preceding business year, in the case where it has filed the final return for that applicable business year) (where there is an amount included in deductible expenses in calculating the amount of income for any business year up to the preceding business year pursuant to the provisions of the preceding paragraph, the amount after deducting the amount so included).
machine translation, not official
**第四項** 前項に定めるもののほか、法人が自己を合併法人とする適格合併により特定組合員又は特定受益者に該当する被合併法人の組合契約に係る組合員又は信託の受益者たる地位の承継をした場合における第一項の規定の適用に関する事項その他同項又は第二項の規定の適用に関し必要な事項は、政令で定める。
art-67-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-12/par-4
Beyond what is provided for in the preceding paragraph, matters concerning the application of the provisions of paragraph (1) in the case where a corporation has succeeded, through a qualified merger in which it is the merging corporation, to the status of a partner under a partnership contract or of a beneficiary of a trust of a merged corporation that falls under the category of a specified partner or a specified beneficiary, and other necessary matters concerning the application of the provisions of paragraph (1) or paragraph (2), are specified by Cabinet Order.
machine translation, not official
### 第六十七条の十三
art-67-13 · https://japanlaw.org/en/special-taxation-measures-act/art-67-13 · https://japanlaw.org/l/332AC0000000026/art-67-13
**第一項** 有限責任事業組合契約に関する法律第三条第一項に規定する有限責任事業組合契約を締結している組合員である法人の当該事業年度の組合事業（当該有限責任事業組合契約に基づいて営まれる事業をいう。以下この条において同じ。）による損失の額として政令で定める金額が当該法人の当該組合事業に係る出資の価額を基礎として政令で定めるところにより計算した金額を超える場合には、その超える部分の金額に相当する金額（第三項において「組合損失超過額」という。）は、当該事業年度の所得の金額の計算上、損金の額に算入しない。
art-67-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-13/par-1
Where the amount specified by Cabinet Order as the amount of loss from the partnership business (meaning the business carried on under that limited liability business partnership agreement; hereinafter the same applies in this Article) for that business year of a corporation that is a partner that has concluded a limited liability business partnership agreement prescribed in Article 3, paragraph (1) of the Limited Liability Partnership Act exceeds the amount calculated pursuant to the provisions of Cabinet Order on the basis of the value of the contribution of the corporation pertaining to that partnership business, an amount equivalent to the excess (referred to as the "excess partnership loss" in paragraph (3)) is not included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第二項** 確定申告書等を提出する法人が、各事業年度において組合損失超過合計額を有する場合には、当該組合損失超過合計額のうち当該事業年度の当該法人の組合事業（当該組合損失超過合計額に係るものに限る。）による利益の額として政令で定める金額に達するまでの金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
art-67-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-13/par-2
Where a corporation filing a final return, etc. has a total excess partnership loss in any business year, the amount of that total excess partnership loss up to the amount specified by Cabinet Order as the amount of profit of that corporation for that business year from the partnership business (limited to one pertaining to that total excess partnership loss) is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第三項** 前項に規定する組合損失超過合計額とは、当該法人の当該事業年度の前事業年度以前の各事業年度における組合損失超過額のうち、当該組合損失超過額につき第一項の規定の適用を受けた事業年度（以下この項において「適用年度」という。）から前事業年度まで連続して法人税法第二条第三十一号に規定する確定申告書（以下この項において「確定申告書」という。）の提出をしている場合（適用年度が前事業年度である場合には、当該適用年度の確定申告書の提出をしている場合）における当該組合損失超過額を、各組合事業ごとに合計した金額（前項の規定により前事業年度までの各事業年度の所得の金額の計算上損金の額に算入された金額がある場合には、当該損金の額に算入された金額を控除した金額）をいう。
art-67-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-13/par-3
The total excess partnership loss prescribed in the preceding paragraph means the amount obtained by totaling, for each partnership business, of the excess partnership losses in each business year up to and including the business year preceding that business year of that corporation, each excess partnership loss in the case where the corporation has continuously filed final returns prescribed in Article 2, item (xxxi) of the Corporation Tax Act (hereinafter referred to as a "final return" in this paragraph) from the business year for which the provisions of paragraph (1) were applied to that excess partnership loss (hereinafter referred to as the "applicable business year" in this paragraph) through the preceding business year (where the applicable business year is the preceding business year, in the case where it has filed the final return for that applicable business year) (where there is an amount included in deductible expenses in calculating the amount of income for any business year up to the preceding business year pursuant to the provisions of the preceding paragraph, the amount after deducting the amount so included).
machine translation, not official
**第四項** 前項に定めるもののほか、法人が自己を合併法人とする適格合併により第一項に規定する組合員である被合併法人の当該組合員たる地位の承継をした場合における同項の規定の適用に関する事項その他同項又は第二項の規定の適用に関し必要な事項は、政令で定める。
art-67-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-13/par-4
Beyond what is provided for in the preceding paragraph, matters concerning the application of the provisions of paragraph (1) in the case where a corporation has succeeded, through a qualified merger in which it is the merging corporation, to the status as a partner of a merged corporation that is a partner prescribed in that paragraph, and other necessary matters concerning the application of the provisions of paragraph (1) or paragraph (2), are specified by Cabinet Order.
machine translation, not official
### 第六十七条の十四（特定目的会社に係る課税の特例） — Special Provisions on Taxation of Specific Purpose Companies
caption: machine translation, not official
art-67-14 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14 · https://japanlaw.org/l/332AC0000000026/art-67-14
**第一項** 資産の流動化に関する法律（以下この項において「資産流動化法」という。）第二条第三項に規定する特定目的会社（以下この条において「特定目的会社」という。）のうち第一号に掲げる要件を満たすものが支払う利益の配当（資産流動化法第百十五条第一項に規定する金銭の分配を含む。以下この項において同じ。）の額（当該特定目的会社の法人税法第二十四条第一項第四号から第六号までに掲げる事由によりその出資者に対して交付する金銭の額が当該特定目的会社の同法第二条第十六号に規定する資本金等の額のうちその交付の基因となつた当該特定目的会社の出資に対応する部分の金額として政令で定める金額を超える場合におけるその超える部分の金額を含む。以下この項及び第四項において同じ。）で第二号に掲げる要件を満たす事業年度（以下この項において「適用事業年度」という。）に係るものは、当該適用事業年度の所得の金額の計算上、損金の額に算入する。ただし、その利益の配当の額が当該適用事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。
art-67-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1
Where a specific purpose company prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets (hereinafter referred to as the "Asset Securitization Act" in this paragraph) (hereinafter referred to as a "specific purpose company" in this Article) that satisfies the requirements listed in item (i) pays dividends of profits (including distributions of monies prescribed in Article 115, paragraph (1) of the Asset Securitization Act; hereinafter the same applies in this paragraph), the amount of those dividends of profits (including, where the amount of money delivered to its investors by that specific purpose company due to the grounds listed in Article 24, paragraph (1), items (iv) through (vi) of the Corporation Tax Act exceeds the amount specified by Cabinet Order as the amount of the portion, out of the amount of stated capital, etc. of that specific purpose company prescribed in Article 2, item (xvi) of that Act, corresponding to the contribution to that specific purpose company that gave rise to the delivery, the amount of the excess; hereinafter the same applies in this paragraph and paragraph (4)) that pertains to a business year that satisfies the requirements listed in item (ii) (hereinafter referred to as a "business year of application" in this paragraph) is included in deductible expenses in calculating the amount of income for that business year of application; provided, however, that where the amount of those dividends of profits exceeds the amount specified by Cabinet Order as the amount of income for that business year of application, the amount to be included in deductible expenses is limited to the amount so specified by Cabinet Order.
machine translation, not official
**一** 次に掲げる全ての要件
art-67-14/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1/item-1
all of the following requirements:
machine translation, not official
**イ** 資産流動化法第八条第一項の特定目的会社名簿に登載されているものであること。
art-67-14/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1/item-1/sub-1
it is registered in the specific purpose company register referred to in Article 8, paragraph (1) of the Asset Securitization Act;
machine translation, not official
**ロ** 次のいずれかに該当するものであること。
art-67-14/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1/item-1/sub-2
it falls under any of the following:
machine translation, not official
**（１）** その発行（当該発行に係る金融商品取引法第二条第三項に規定する有価証券の募集が、同項に規定する取得勧誘であつて同項第一号に掲げる場合に該当するものに限る。）をした特定社債（資産流動化法第二条第七項に規定する特定社債（同条第八項に規定する特定短期社債を除く。）をいう。以下この項において同じ。）の発行価額の総額が一億円以上であるもの
art-67-14/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1/item-1/sub-2/sub2-1
the total issue price of the specified bonds (meaning specified bonds prescribed in Article 2, paragraph (7) of the Asset Securitization Act (excluding specified short-term bonds prescribed in paragraph (8) of that Article); hereinafter the same applies in this paragraph) that it has issued (limited to an issuance where the public offering of securities prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act pertaining to that issuance is a solicitation of offers to acquire prescribed in that paragraph that falls under the case listed in item (i) of that paragraph) is 100 million yen or more;
machine translation, not official
**（２）** その発行をした特定社債が機関投資家（金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業のうち同条第八項に規定する有価証券関連業に該当するもの又は同条第四項に規定する投資運用業を行う者に限る。）その他の財務省令で定めるものをいう。以下この号において同じ。）その他これに類するものとして政令で定めるもののみによつて保有されることが見込まれているもの
art-67-14/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1/item-1/sub-2/sub2-2
the specified bonds that it has issued are expected to be held only by institutional investors (meaning financial instruments business operators prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to those engaged in the type I financial instruments business prescribed in Article 28, paragraph (1) of that Act that falls under the securities-related business prescribed in paragraph (8) of that Article, or in the investment management business prescribed in paragraph (4) of that Article) and others specified by Order of the Ministry of Finance; hereinafter the same applies in this item) and others specified by Cabinet Order as similar thereto;
machine translation, not official
**（３）** その発行をした優先出資（資産流動化法第二条第五項に規定する優先出資をいう。以下この号において同じ。）が五十人以上の者によつて引き受けられたもの
art-67-14/par-1/item-1/sub-2/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-1/item-1/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1/item-1/sub-2/sub2-3
the preferred equity investments (meaning preferred equity investments prescribed in Article 2, paragraph (5) of the Asset Securitization Act; hereinafter the same applies in this item) that it has issued have been subscribed for by 50 or more persons;
machine translation, not official
**（４）** その発行をした優先出資が機関投資家のみによつて引き受けられたもの
art-67-14/par-1/item-1/sub-2/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-1/item-1/sub-2/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1/item-1/sub-2/sub2-4
the preferred equity investments that it has issued have been subscribed for only by institutional investors;
machine translation, not official
**ハ** その発行をした優先出資及び基準特定出資（特定社員（資産流動化法第二条第五項に規定する特定社員をいう。）の権利（資産流動化法第二十七条第二項各号に掲げる権利をいう。）に係る事項として財務省令で定めるものの記載がない資産流動化計画（資産流動化法第二条第四項に規定する資産流動化計画をいう。次号イにおいて同じ。）に係る特定出資（資産流動化法第二条第六項に規定する特定出資をいう。）をいう。以下この号において同じ。）に係るそれぞれの募集（基準特定出資にあつては、資産流動化法第十七条第一項第一号又は第三十六条第一項の規定による割当て又は募集）が主として国内において行われるものとして政令で定めるものに該当するものであること。
art-67-14/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1/item-1/sub-3
each public offering pertaining to the preferred equity investments that it has issued and to the base specified equity (meaning specified equity (meaning specified equity prescribed in Article 2, paragraph (6) of the Asset Securitization Act) pertaining to an asset securitization plan (meaning an asset securitization plan prescribed in Article 2, paragraph (4) of the Asset Securitization Act; the same applies in (a) of the following item) that does not state the matters specified by Order of the Ministry of Finance as matters concerning the rights (meaning the rights listed in the items of Article 27, paragraph (2) of the Asset Securitization Act) of specified members (meaning specified members prescribed in Article 2, paragraph (5) of the Asset Securitization Act); hereinafter the same applies in this item) (for base specified equity, the allotment or public offering under the provisions of Article 17, paragraph (1), item (i) or Article 36, paragraph (1) of the Asset Securitization Act) falls under a public offering specified by Cabinet Order as one conducted mainly in Japan; and
machine translation, not official
**ニ** その他政令で定める要件
art-67-14/par-1/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-1/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1/item-1/sub-4
any other requirement specified by Cabinet Order.
machine translation, not official
**二** 次に掲げる全ての要件
art-67-14/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1/item-2
all of the following requirements:
machine translation, not official
**イ** 資産流動化法第百九十五条第一項に規定する資産の流動化に係る業務及びその附帯業務を資産流動化計画に従つて行つていること。
art-67-14/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1/item-2/sub-1
it conducts the business pertaining to the securitization of assets prescribed in Article 195, paragraph (1) of the Asset Securitization Act and business incidental thereto in accordance with the asset securitization plan;
machine translation, not official
**ロ** 資産流動化法第百九十五条第一項に規定する他の業務を営んでいる事実がないこと。
art-67-14/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1/item-2/sub-2
there is no fact that it engages in other business prescribed in Article 195, paragraph (1) of the Asset Securitization Act;
machine translation, not official
**ハ** 資産流動化法第二百条第一項に規定する特定資産を信託財産として信託していること又は当該特定資産（同条第二項各号に掲げる資産に限る。）の管理及び処分に係る業務を他の者に委託していること。
art-67-14/par-1/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-1/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1/item-2/sub-3
it has placed in trust the specified assets prescribed in Article 200, paragraph (1) of the Asset Securitization Act as trust property, or has entrusted the business pertaining to the management and disposal of those specified assets (limited to the assets listed in the items of paragraph (2) of that Article) to another person;
machine translation, not official
**ニ** 当該事業年度終了の時において法人税法第二条第十号に規定する同族会社のうち政令で定めるものに該当するもの（前号ロ（１）又は（２）に該当するものを除く。）でないこと。
art-67-14/par-1/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-1/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1/item-2/sub-4
at the end of that business year, it does not fall under the category of family corporations prescribed in Article 2, item (x) of the Corporation Tax Act that are specified by Cabinet Order (excluding one that falls under (b)(1) or (2) of the preceding item);
machine translation, not official
**ホ** 当該事業年度に係る利益の配当の支払額が当該事業年度の配当可能利益の額として政令で定める金額（当該特定目的会社が特定社債を発行している場合には、当該金額から政令で定める金額を控除した金額）の百分の九十に相当する金額を超えていること。
art-67-14/par-1/item-2/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-1/item-2/sub-5 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1/item-2/sub-5
the amount of dividends of profits paid for that business year exceeds the amount equivalent to 90 percent of the amount specified by Cabinet Order as the amount of distributable profit for that business year (where the specific purpose company has issued specified bonds, the amount after deducting the amount specified by Cabinet Order from that amount);
machine translation, not official
**ヘ** 資産流動化法第百九十五条第二項に規定する無限責任社員となつていないこと。
art-67-14/par-1/item-2/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-1/item-2/sub-6 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1/item-2/sub-6
it has not become a partner with unlimited liability prescribed in Article 195, paragraph (2) of the Asset Securitization Act;
machine translation, not official
**ト** その他政令で定める要件
art-67-14/par-1/item-2/sub-7 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-1/item-2/sub-7 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1/item-2/sub-7
any other requirement specified by Cabinet Order.
machine translation, not official
**第二項** 特定目的会社に対する法人税法の規定の適用については、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第二十三条第一項 内国法人が 内国法人（特定目的会社を除く。以下この項において同じ。）が
第二十三条の二第一項 内国法人が外国子会社 内国法人（特定目的会社を除く。以下この項において同じ。）が外国子会社
第五十七条第一項ただし書 所得の金額の百分の五十 所得の金額の百分の五十（租税特別措置法第六十七条の十四第一項第一号（特定目的会社に係る課税の特例）に掲げる要件を満たす特定目的会社にあつては、当該所得の金額の百分の百）
第六十九条第一項 内国法人が各事業年度 内国法人（特定目的会社を除く。以下この条において同じ。）が各事業年度
art-67-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-2
With regard to the application of the provisions of the Corporation Tax Act to a specific purpose company, the terms listed in the middle column of the following table in the provisions of that Act listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Article 23, paragraph (1) a domestic corporation a domestic corporation (excluding a specific purpose company; hereinafter the same applies in this paragraph)
Article 23-2, paragraph (1) a domestic corporation receives from a foreign subsidiary a domestic corporation (excluding a specific purpose company; hereinafter the same applies in this paragraph) receives from a foreign subsidiary
Proviso to Article 57, paragraph (1) 50 percent of the amount of income 50 percent of the amount of income (for a specific purpose company that satisfies the requirements listed in Article 67-14, paragraph (1), item (i) (Special Provisions on Taxation of Specific Purpose Companies) of the Act on Special Measures Concerning Taxation, 100 percent of that amount of income)
Article 69, paragraph (1) a domestic corporation in each business year a domestic corporation (excluding a specific purpose company; hereinafter the same applies in this Article) in each business year
machine translation, not official
**第三項** 特定目的会社に対する第六十二条の三第三項、第六十六条の八第一項及び第七項並びに第六十六条の九の四第一項及び第六項の規定の適用については、第六十二条の三第三項中「該当する」とあるのは「該当するもの及び資産の流動化に関する法律第二条第三項に規定する特定目的会社が行う譲渡で第六十七条の十四第一項第二号（ホを除く。）に掲げる要件を満たす事業年度において行う」と、第六十六条の八第一項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」と、「同法」とあるのは「法人税法」と、同条第七項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」と、第六十六条の九の四第一項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」と、「同法」とあるのは「法人税法」と、同条第六項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」とする。
art-67-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-3
With regard to the application of the provisions of Article 62-3, paragraph (3), Article 66-8, paragraphs (1) and (7), and Article 66-9-4, paragraphs (1) and (6) to a specific purpose company, the phrase "falls under" in Article 62-3, paragraph (3) is deemed to be replaced with "falls under, and a transfer made by a specific purpose company prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets in a business year that satisfies the requirements listed in Article 67-14, paragraph (1), item (ii) (excluding (e))", the phrase "a foreign corporation (excluding one that falls under a foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in Article 66-8, paragraph (1) is deemed to be replaced with "a foreign corporation", the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act", the phrase "a foreign corporation (excluding one that falls under a foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in paragraph (7) of that Article is deemed to be replaced with "a foreign corporation", the phrase "a foreign corporation (excluding one that falls under a foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in Article 66-9-4, paragraph (1) is deemed to be replaced with "a foreign corporation", the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act", and the phrase "a foreign corporation (excluding one that falls under a foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in paragraph (6) of that Article is deemed to be replaced with "a foreign corporation".
machine translation, not official
**第四項** 法人が特定目的会社から支払を受ける利益の配当の額については、法人税法第二十三条第一項の規定は、適用しない。
art-67-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-4
The provisions of Article 23, paragraph (1) of the Corporation Tax Act do not apply to the amount of dividends of profits that a corporation receives from a specific purpose company.
machine translation, not official
**第五項** 法人の特定目的会社に対する現物出資による資産又は負債の移転については、法人税法第六十二条の四第一項の規定は、適用しない。
art-67-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-5
The provisions of Article 62-4, paragraph (1) of the Corporation Tax Act do not apply to a transfer of assets or liabilities by a corporation to a specific purpose company through a capital contribution in kind.
machine translation, not official
**第六項** 第一項の規定は、同項の規定の適用を受けようとする事業年度の確定申告書等に、同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付があり、かつ、同項第一号ロ及びハに掲げる要件を満たしていることを明らかにする書類を保存している場合に限り、適用する。
art-67-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-6
The provisions of paragraph (1) apply only if the final return, etc. for the business year for which the corporation seeks the application of the provisions of that paragraph contains a statement concerning the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph and has attached to it a written statement concerning the calculation of the amount to be included in deductible expenses, and the corporation preserves documents that make clear that it satisfies the requirements listed in paragraph (1), item (i), (b) and (c).
machine translation, not official
**第七項** 税務署長は、前項の記載若しくは明細書の添付がない確定申告書等の提出があつた場合又は同項の書類の保存がない場合においても、その記載若しくは明細書の添付又は書類の保存がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。
art-67-14/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-7 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-7
Even where a final return, etc. has been filed without the statement or the written statement set forth in the preceding paragraph attached thereto, or the documents set forth in that paragraph have not been preserved, the district director may, when the district director finds any unavoidable reason for the failure to make the statement, attach the written statement or preserve the documents, apply the provisions of paragraph (1).
machine translation, not official
**第八項** 前二項に定めるもののほか、第一項から第五項までの規定の適用その他特定目的会社及びその社員に係る法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-67-14/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-8 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-8
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) through (5) and other necessary matters concerning the application of the provisions of laws and regulations concerning corporation tax to specific purpose companies and their members are specified by Cabinet Order.
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### 第六十七条の十五（投資法人に係る課税の特例） — Special Provisions on Taxation on Investment Corporations
caption: machine translation, not official
art-67-15 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15 · https://japanlaw.org/l/332AC0000000026/art-67-15
**第一項** 投資信託及び投資法人に関する法律（以下この項及び次項において「投資法人法」という。）第二条第十二項に規定する投資法人（第一号に掲げる要件を満たすものに限る。）が支払う法人税法第二十三条第一項第二号に掲げる金額（当該投資法人の同法第二十四条第一項各号（第二号、第三号及び第七号を除く。）に掲げる事由によりその投資主（投資法人法第二条第十六項に規定する投資主をいう。）に対して交付する金銭の額が当該投資法人の法人税法第二条第十六号に規定する資本金等の額のうちその交付の基因となつた当該投資法人の投資口（投資法人法第二条第十四項に規定する投資口をいう。第一号及び第七項において同じ。）に対応する部分の金額として政令で定める金額を超える場合におけるその超える部分の金額その他政令で定める金額を含む。以下この項及び第四項において「配当等の額」という。）で第二号に掲げる要件を満たす事業年度（以下この項において「適用事業年度」という。）に係るものは、当該適用事業年度の所得の金額の計算上、損金の額に算入する。ただし、その配当等の額が当該適用事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。
art-67-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1
The amount listed in Article 23, paragraph (1), item (ii) of the Corporation Tax Act (including, where the amount of money that an investment corporation delivers to its unitholders (meaning unitholders prescribed in Article 2, paragraph (16) of the Investment Corporation Act) due to any of the grounds listed in the items of Article 24, paragraph (1) of that Act (excluding items (ii), (iii) and (vii)) exceeds the amount specified by Cabinet Order as the amount of the portion, out of the amount of stated capital, etc. of that investment corporation prescribed in Article 2, item (xvi) of the Corporation Tax Act, that corresponds to the investment units of that investment corporation (meaning investment units prescribed in Article 2, paragraph (14) of the Investment Corporation Act; the same applies in item (i) and paragraph (7)) that gave rise to that delivery, the amount of the excess portion, and any other amount specified by Cabinet Order; referred to as the "amount of dividends and similar income" in this paragraph and paragraph (4)) paid by an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations (referred to as the "Investment Corporation Act" in this paragraph and the following paragraph) (limited to one that satisfies the requirements listed in item (i)), which pertains to a business year that satisfies the requirements listed in item (ii) (referred to as a "business year of application" in this paragraph), is included in deductible expenses in calculating the amount of income for that business year of application; provided, however, that if that amount of dividends and similar income exceeds the amount specified by Cabinet Order as the amount of income for that business year of application, the amount to be included in deductible expenses is limited to that amount specified by Cabinet Order.
machine translation, not official
**一** 次に掲げる全ての要件
art-67-15/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1/item-1
all of the following requirements:
machine translation, not official
**イ** 投資法人法第百八十七条の登録を受けているものであること。
art-67-15/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1/item-1/sub-1
it has been registered under Article 187 of the Investment Corporation Act;
machine translation, not official
**ロ** 次のいずれかに該当するものであること。
art-67-15/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1/item-1/sub-2
it falls under either of the following:
machine translation, not official
**（１）** その設立に際して発行（当該発行に係る金融商品取引法第二条第三項に規定する有価証券の募集が、同項に規定する取得勧誘であつて同項第一号に掲げる場合に該当するものに限る。）をした投資口の発行価額の総額が一億円以上であるもの
art-67-15/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1/item-1/sub-2/sub2-1
an investment corporation for which the total issue price of the investment units issued at its incorporation (limited to an issuance for which the public offering of securities prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act pertaining to that issuance is a solicitation of offers to acquire prescribed in that paragraph that falls under the case listed in item (i) of that paragraph) is 100,000,000 yen or more;
machine translation, not official
**（２）** 当該事業年度終了の時において、その発行済投資口が五十人以上の者によつて所有されているもの又は機関投資家（金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業のうち同条第八項に規定する有価証券関連業に該当するもの又は同条第四項に規定する投資運用業を行う者に限る。）その他の財務省令で定めるものをいう。）のみによつて所有されているもの
art-67-15/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1/item-1/sub-2/sub2-2
an investment corporation whose issued investment units are, at the end of the business year, held by 50 or more persons or held only by institutional investors (meaning financial instruments business operators prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to persons engaged in, out of the type I financial instruments business prescribed in Article 28, paragraph (1) of that Act, that which falls under the securities-related business prescribed in paragraph (8) of that Article, or in the investment management business prescribed in paragraph (4) of that Article) and other persons specified by Order of the Ministry of Finance).
machine translation, not official
**ハ** その発行をした投資口に係る募集が主として国内において行われるものとして政令で定めるものに該当するものであること。
art-67-15/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1/item-1/sub-3
the offering of the investment units it has issued falls under the offering specified by Cabinet Order as one conducted mainly in Japan;
machine translation, not official
**ニ** その他政令で定める要件
art-67-15/par-1/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1/item-1/sub-4
any other requirement specified by Cabinet Order.
machine translation, not official
**二** 次に掲げる全ての要件
art-67-15/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1/item-2
all of the following requirements:
machine translation, not official
**イ** 投資法人法第六十三条の規定に違反している事実がないこと。
art-67-15/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1/item-2/sub-1
there is no fact of its having violated the provisions of Article 63 of the Investment Corporation Act;
machine translation, not official
**ロ** その資産の運用に係る業務を投資法人法第百九十八条第一項に規定する資産運用会社に委託していること。
art-67-15/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1/item-2/sub-2
it has entrusted the business pertaining to the management of its assets to an asset management company prescribed in Article 198, paragraph (1) of the Investment Corporation Act;
machine translation, not official
**ハ** その資産の保管に係る業務を投資法人法第二百八条第一項に規定する資産保管会社に委託していること。
art-67-15/par-1/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1/item-2/sub-3
it has entrusted the business pertaining to the custody of its assets to an asset custody company prescribed in Article 208, paragraph (1) of the Investment Corporation Act;
machine translation, not official
**ニ** 当該事業年度終了の時において法人税法第二条第十号に規定する同族会社のうち政令で定めるものに該当していないこと。
art-67-15/par-1/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1/item-2/sub-4
at the end of the business year, it does not fall under the category of family corporations prescribed in Article 2, item (x) of the Corporation Tax Act that are specified by Cabinet Order;
machine translation, not official
**ホ** 当該事業年度に係る配当等の額の支払額が当該事業年度の配当可能利益の額として政令で定める金額の百分の九十に相当する金額を超えていること。
art-67-15/par-1/item-2/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1/item-2/sub-5 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1/item-2/sub-5
the amount paid as the amount of dividends and similar income pertaining to the business year exceeds 90 percent of the amount specified by Cabinet Order as the amount of distributable profit for the business year;
machine translation, not official
**ヘ** 他の法人（当該投資法人につき投資法人法第百九十四条第二項に規定する場合に該当する場合における当該投資法人に代わつて専ら投資法人法第百九十三条第一項第三号から第五号までに掲げる取引（国外において行われるものに限る。）を行うことを目的とするものとして財務省令で定める法人を除く。（１）において同じ。）の株式若しくは出資を有している場合又は匿名組合契約等（匿名組合契約（これに準ずる契約として政令で定めるものを含む。）及び外国におけるこれに類する契約をいう。（１）及び（２）において同じ。）に基づく出資をしている場合には、次に掲げる割合のいずれもが百分の五十以上でないこと。
art-67-15/par-1/item-2/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1/item-2/sub-6 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1/item-2/sub-6
if it holds shares of or capital contributions to another corporation (excluding a corporation specified by Order of the Ministry of Finance as one whose purpose is to conduct exclusively, on behalf of that investment corporation, the transactions listed in Article 193, paragraph (1), items (iii) through (v) of the Investment Corporation Act (limited to those conducted outside Japan) in the case where that investment corporation falls under the case prescribed in Article 194, paragraph (2) of the Investment Corporation Act; the same applies in (1)) or has made a capital contribution under a silent partnership contract, etc. (meaning a silent partnership contract (including a contract specified by Cabinet Order as one equivalent thereto) and a similar contract in a foreign country; the same applies in (1) and (2)), neither of the following ratios is 50 percent or more:
machine translation, not official
**（１）** 当該投資法人が有している他の法人の株式又は出資の数又は金額（当該匿名組合契約等に基づいて出資を受けている者の事業であつて当該匿名組合契約等の目的である事業に係る財産である当該他の法人の株式又は出資の数又は金額のうち、当該投資法人の当該匿名組合契約等に基づく出資の金額に対応する部分の数又は金額として政令で定めるところにより計算した数又は金額を含む。）が当該他の法人の発行済株式又は出資（当該他の法人が有する自己の株式又は出資を除く。）の総数又は総額のうちに占める割合
art-67-15/par-1/item-2/sub-6/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1/item-2/sub-6/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1/item-2/sub-6/sub2-1
the ratio of the number or amount of the shares of or capital contributions to the other corporation held by that investment corporation (including the number or amount calculated as provided by Cabinet Order as the number or amount of the portion corresponding to the amount of that investment corporation's capital contribution under that silent partnership contract, etc., out of the number or amount of the shares of or capital contributions to the other corporation that are property pertaining to the business of the person receiving capital contributions under that silent partnership contract, etc. that is the purpose of that silent partnership contract, etc.) to the total number or total amount of the issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation itself);
machine translation, not official
**（２）** 当該投資法人の当該匿名組合契約等に基づく出資の金額が当該金額及び当該匿名組合契約等に基づいて出資を受けている者の当該匿名組合契約等とその目的である事業を同じくする他の匿名組合契約等に基づいて受けている出資の金額の合計額のうちに占める割合
art-67-15/par-1/item-2/sub-6/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1/item-2/sub-6/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1/item-2/sub-6/sub2-2
the ratio of the amount of that investment corporation's capital contribution under that silent partnership contract, etc. to the total of that amount and the amount of the capital contributions that the person receiving capital contributions under that silent partnership contract, etc. receives under other silent partnership contracts, etc. whose business purpose is the same as that of that silent partnership contract, etc.
machine translation, not official
**ト** 当該事業年度終了の時において有する投資法人法第二条第一項に規定する特定資産のうち有価証券、不動産その他の政令で定める資産の帳簿価額として政令で定める金額がその時において有する資産の総額として政令で定める金額の二分の一に相当する金額を超えていること。
art-67-15/par-1/item-2/sub-7 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1/item-2/sub-7 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1/item-2/sub-7
the amount specified by Cabinet Order as the book value of securities, real property and other assets specified by Cabinet Order, out of the specified assets prescribed in Article 2, paragraph (1) of the Investment Corporation Act that it holds at the end of the business year, exceeds the amount equivalent to one half of the amount specified by Cabinet Order as the total amount of the assets it holds at that time;
machine translation, not official
**チ** その他政令で定める要件
art-67-15/par-1/item-2/sub-8 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-1/item-2/sub-8 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1/item-2/sub-8
any other requirement specified by Cabinet Order.
machine translation, not official
**第二項** 投資法人法第二条第十二項に規定する投資法人（以下この条において「投資法人」という。）に対する法人税法の規定の適用については、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第二十三条第一項 内国法人が 内国法人（投資法人を除く。）が
第二十三条の二第一項 内国法人が外国子会社 内国法人（投資法人を除く。以下この項において同じ。）が外国子会社
第五十七条第一項ただし書 所得の金額の百分の五十 所得の金額の百分の五十（租税特別措置法第六十七条の十五第一項第一号（投資法人に係る課税の特例）に掲げる要件を満たす投資法人にあつては、当該所得の金額の百分の百）
第六十九条第一項 内国法人が各事業年度 内国法人（投資法人を除く。以下この条において同じ。）が各事業年度
art-67-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-2
With regard to the application of the provisions of the Corporation Tax Act to an investment corporation prescribed in Article 2, paragraph (12) of the Investment Corporation Act (referred to as an "investment corporation" in this Article), the terms and phrases listed in the middle column of the following table that appear in the provisions of that Act listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 23, paragraph (1) a domestic corporation a domestic corporation (excluding an investment corporation)
Article 23-2, paragraph (1) a domestic corporation receives from a foreign subsidiary a domestic corporation (excluding an investment corporation; hereinafter the same applies in this paragraph) receives from a foreign subsidiary
Article 57, paragraph (1), proviso 50 percent of the amount of income 50 percent of the amount of income (or, for an investment corporation that satisfies the requirements listed in Article 67-15, paragraph (1), item (i) (Special Provisions on Taxation on Investment Corporations) of the Act on Special Measures Concerning Taxation, 100 percent of that amount of income)
Article 69, paragraph (1) a domestic corporation in each business year a domestic corporation (excluding an investment corporation; hereinafter the same applies in this Article) in each business year
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**第三項** 投資法人に対する第六十二条の三第三項、第六十六条の八第一項及び第七項並びに第六十六条の九の四第一項及び第六項の規定の適用については、第六十二条の三第三項中「該当する」とあるのは「該当するもの及び投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人が行う譲渡で第六十七条の十五第一項第二号（ホを除く。）に掲げる要件を満たす事業年度において行う」と、第六十六条の八第一項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」と、「同法」とあるのは「法人税法」と、同条第七項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」と、第六十六条の九の四第一項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」と、「同法」とあるのは「法人税法」と、同条第六項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」とする。
art-67-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-3
With regard to the application of the provisions of Article 62-3, paragraph (3), Article 66-8, paragraphs (1) and (7), and Article 66-9-4, paragraphs (1) and (6) to an investment corporation, the phrase "falls under" in Article 62-3, paragraph (3) is deemed to be replaced with "falls under, and a transfer conducted by an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations that is conducted in a business year that satisfies the requirements listed in Article 67-15, paragraph (1), item (ii) (excluding (e))", the phrase "a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in Article 66-8, paragraph (1) is deemed to be replaced with "a foreign corporation", the phrase "that Act" with "the Corporation Tax Act", the phrase "a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in paragraph (7) of that Article with "a foreign corporation", the phrase "a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in Article 66-9-4, paragraph (1) with "a foreign corporation", the phrase "that Act" with "the Corporation Tax Act", and the phrase "a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in paragraph (6) of that Article with "a foreign corporation".
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**第四項** 法人が投資法人から支払を受ける配当等の額については、法人税法第二十三条第一項の規定は、適用しない。
art-67-15/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-4
With regard to the amount of dividends and similar income that a corporation receives from an investment corporation, the provisions of Article 23, paragraph (1) of the Corporation Tax Act do not apply.
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**第五項** 第一項の規定は、同項の規定の適用を受けようとする事業年度の確定申告書等に、同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付があり、かつ、同項第一号ロ及びハに掲げる要件を満たしていることを明らかにする書類を保存している場合に限り、適用する。
art-67-15/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-5
The provisions of paragraph (1) apply only where the investment corporation has filed a final return, etc. for the business year for which it seeks the application of the provisions of that paragraph, with an application made therein to seek the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph and a written statement attached thereto regarding the calculation of the amount to be included in deductible expenses, and has preserved the documents that certify that the requirements listed in item (i), (b) and (c) of that paragraph are satisfied.
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**第六項** 税務署長は、前項の記載若しくは明細書の添付がない確定申告書等の提出があつた場合又は同項の書類の保存がない場合においても、その記載若しくは明細書の添付又は書類の保存がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。
art-67-15/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-6
Even where the investment corporation has filed a final return, etc. without the application or written statement set forth in the preceding paragraph attached thereto or failed to preserve the documents on the calculation set forth in the paragraph, the district director may, when they find any unavoidable reason for the investment corporation's failure to make a necessary application, attach a necessary written statement or preserve the necessary documents on the calculation, apply the provisions of paragraph (1).
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**第七項** 前二項に定めるもののほか、その投資口が金融商品取引法第二条第十六項に規定する金融商品取引所に上場されていることその他の要件を満たす投資法人に係る第一項第二号トに掲げる要件の特例その他同項から第四項までの規定並びに投資法人及びその社員に係る法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-67-15/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-67-15/par-7 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-7
Beyond what is provided for in the preceding two paragraphs, special provisions on the requirement listed in paragraph (1), item (ii), (g) for an investment corporation whose investment units are listed on a financial instruments exchange prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act or that satisfies other requirements, and other necessary matters concerning the application of the provisions of paragraphs (1) through (4) and of the provisions of laws and regulations concerning corporation tax with respect to investment corporations and their members, are specified by Cabinet Order.
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### 第六十七条の十六（外国組合員に対する課税の特例） — Special Provisions on Taxation on Foreign Partners
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art-67-16 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16 · https://japanlaw.org/l/332AC0000000026/art-67-16
**第一項** 投資組合契約（第四十一条の二十一第四項第一号に規定する投資組合契約をいう。以下この条において同じ。）を締結している組合員である外国法人で、当該投資組合契約に基づいて恒久的施設を通じて事業を行うもののうち第四十一条の二十一第一項各号に掲げる要件を満たすものが有する法人税法第百三十八条第一項第一号に掲げる国内源泉所得（同項第二号から第六号までに掲げる国内源泉所得に該当するもの並びに所得税法第百六十一条第一項第八号から第十一号まで及び第十三号から第十六号までに掲げる国内源泉所得に該当するものを除く。）で当該恒久的施設に帰せられるもの（次項において「対象国内源泉所得」という。）については、法人税を課さない。
art-67-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-16/par-1
With regard to the domestic source income listed in Article 138, paragraph (1), item (i) of the Corporation Tax Act (excluding that which falls under the domestic source income listed in items (ii) through (vi) of that paragraph and the domestic source income listed in Article 161, paragraph (1), items (viii) through (xi) and items (xiii) through (xvi) of the Income Tax Act) held by a foreign corporation that is a partner who has concluded an investment partnership contract (meaning an investment partnership contract prescribed in Article 41-21, paragraph (4), item (i); hereinafter the same applies in this Article), that conducts business through a permanent establishment under that investment partnership contract and that satisfies the requirements listed in the items of Article 41-21, paragraph (1), which is attributable to that permanent establishment (referred to as "covered domestic source income" in the following paragraph), no corporation tax is imposed.
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**第二項** 外国法人が対象国内源泉所得につき前項の規定の適用を受けた場合には、当該外国法人が締結している当該適用に係る投資組合契約に基づいて恒久的施設を通じて行う事業（次項において「特例適用組合事業」という。）による対象国内源泉所得に係る損失の額として政令で定める金額は、法人税法その他法人税に関する法令の規定の適用については、ないものとみなす。
art-67-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-16/par-2
If a foreign corporation has received the application of the provisions of the preceding paragraph with respect to covered domestic source income, the amount specified by Cabinet Order as the amount of loss pertaining to covered domestic source income arising from the business conducted through a permanent establishment under the investment partnership contract concluded by that foreign corporation to which that application pertains (referred to as a "special application partnership business" in the following paragraph) is deemed not to exist for the purpose of applying the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax.
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**第三項** 第一項の規定の適用がある場合における外国法人が有する法人税法第百三十八条第一項第一号に掲げる国内源泉所得（同項第二号から第六号までに掲げる国内源泉所得に該当するもの並びに所得税法第百六十一条第一項第八号から第十一号まで及び第十三号から第十六号までに掲げる国内源泉所得に該当するものに限る。）で特例適用組合事業に係る恒久的施設に帰せられるものは、法人税法第百三十八条第一項第一号に掲げる国内源泉所得に該当しないものとみなして、同法、この法律その他法人税に関する法令の規定を適用する。
art-67-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-16/par-3
If the provisions of paragraph (1) apply, the domestic source income listed in Article 138, paragraph (1), item (i) of the Corporation Tax Act (limited to that which falls under the domestic source income listed in items (ii) through (vi) of that paragraph and the domestic source income listed in Article 161, paragraph (1), items (viii) through (xi) and items (xiii) through (xvi) of the Income Tax Act) held by a foreign corporation that is attributable to a permanent establishment pertaining to a special application partnership business is deemed not to fall under the domestic source income listed in Article 138, paragraph (1), item (i) of the Corporation Tax Act, and the provisions of that Act, this Act and other laws and regulations concerning corporation tax apply accordingly.
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**第四項** 第四十一条の二十一第五項から第十三項までの規定は、第一項の規定を適用する場合について準用する。この場合において、同条第九項中「当該特例適用申告書に係る投資組合契約に基づいて受ける所得税法第百六十一条第一項第四号に掲げる国内源泉所得の同法第二百十二条第五項の規定により支払があつたものとみなされる日の前日（その者が非居住者である場合にあつては、当該前日又は当該該当することとなつた日以後最初に同法第百六十一条第一項に規定する国内源泉所得を有することとなつた日の属する年の翌年三月十五日のいずれか早い日）」とあるのは、「法人税法第百三十八条第一項に規定する国内源泉所得を有することとなつた日を含む第二条第二項第十九号に規定する事業年度に係る同法第百四十四条の六第一項の規定による申告書の提出期限」と読み替えるものとする。
art-67-16/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-16/par-4
The provisions of Article 41-21, paragraphs (5) through (13) apply mutatis mutandis to the case where the provisions of paragraph (1) apply. In this case, the phrase "the day before the date on which the domestic source income listed in Article 161, paragraph (1), item (iv) of the Income Tax Act received under the investment partnership contract pertaining to that special application return is deemed to have been paid under the provisions of Article 212, paragraph (5) of that Act (or, if the person is a nonresident, that day before or March 15 of the year following the year that includes the date on which the person first comes to have domestic source income prescribed in Article 161, paragraph (1) of that Act on or after the date on which the person came to fall under that case, whichever is earlier)" in paragraph (9) of that Article is deemed to be replaced with "the due date for filing the return under the provisions of Article 144-6, paragraph (1) of the Corporation Tax Act for the business year prescribed in Article 2, paragraph (2), item (xix) that includes the date on which the person comes to have domestic source income prescribed in Article 138, paragraph (1) of that Act".
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**第五項** 第一項の規定の適用がある場合における法人税法第百四十六条第二項、第百四十六条の二第二項及び第百五十条の二の規定の適用については、同法第百四十六条第二項の表第百二十三条第二号（青色申告の承認申請の却下）の項、第百四十六条の二第二項及び第百五十条の二第一項中「内部取引」とあるのは、「内部取引（租税特別措置法第六十七条の十六第一項（外国組合員に対する課税の特例）に規定する対象国内源泉所得に係るものを除く。）」とする。
art-67-16/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-16/par-5
With regard to the application of the provisions of Article 146, paragraph (2), Article 146-2, paragraph (2) and Article 150-2 of the Corporation Tax Act in the case where the provisions of paragraph (1) apply, the term "internal dealings" in the row of Article 123, item (ii) (Dismissal of Application for Approval of Blue Return) in the table in Article 146, paragraph (2) of that Act, in Article 146-2, paragraph (2) and in Article 150-2, paragraph (1) is deemed to be replaced with "internal dealings (excluding those pertaining to covered domestic source income prescribed in Article 67-16, paragraph (1) (Special Provisions on Taxation on Foreign Partners) of the Act on Special Measures Concerning Taxation)".
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**第六項** 前二項に定めるもののほか、第一項の規定の適用その他投資組合契約を締結している外国法人に係る法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-67-16/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-16/par-6
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (1) and the application of other provisions of laws and regulations concerning corporation tax with respect to foreign corporations that have concluded investment partnership contracts are specified by Cabinet Order.
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### 第六十七条の十六の二（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例） — Special Provisions on Taxation on Foreign Corporations, etc. That Are Official Participants in the International Horticultural Expo 2027 to Be Held in 2027
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art-67-16-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2 · https://japanlaw.org/l/332AC0000000026/art-67-16-2
**第一項** 次に掲げる外国法人の各事業年度の法人税法第百三十八条第一項第一号に掲げる国内源泉所得又は同項第六号に掲げる国内源泉所得のうち政令で定めるもの（これらの国内源泉所得のうち令和七年四月一日から令和十年三月三十一日までの間に行う第二十九条に規定する博覧会関連業務に係るものに限る。次項において「対象国内源泉所得」という。）については、法人税を課さない。
art-67-16-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-1
No corporation tax is imposed on the domestic source income listed in Article 138, paragraph (1), item (i) of the Corporation Tax Act, or the domestic source income listed in item (vi) of that paragraph that is specified by Cabinet Order, for each business year of the following foreign corporations (limited to such domestic source income pertaining to the Expo-related work prescribed in Article 29 performed during the period from April 1, 2025 to March 31, 2028; referred to as "covered domestic source income" in the following paragraph):
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**一** 第二十九条第一号に規定する公式参加者
art-67-16-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-1/item-1
an official participant prescribed in Article 29, item (i);
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**二** 第二十九条第二号に規定する財務省令で定める外国法人
art-67-16-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-1/item-2
a foreign corporation specified by Order of the Ministry of Finance prescribed in Article 29, item (ii);
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**三** 博覧会国際事務局
art-67-16-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-1/item-3
the Bureau International des Expositions.
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**第二項** 前項各号に掲げる外国法人の各事業年度の対象国内源泉所得に係る損失の額として政令で定める金額は、法人税法その他法人税に関する法令の規定の適用については、ないものとみなす。
art-67-16-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-2
The amount specified by Cabinet Order as the amount of loss pertaining to covered domestic source income for each business year of a foreign corporation listed in any of the items of the preceding paragraph is deemed not to exist for the purpose of applying the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax.
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**第三項** 第一項の規定の適用がある場合における法人税法第百四十六条の二第二項及び第百五十条の二の規定の適用については、同項及び同条第一項中「内部取引」とあるのは、「内部取引（租税特別措置法第六十七条の十六の二第一項（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例）に規定する対象国内源泉所得に係るものを除く。）」とする。
art-67-16-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-3
With regard to the application of the provisions of Article 146-2, paragraph (2) and Article 150-2 of the Corporation Tax Act in the case where the provisions of paragraph (1) apply, the term "internal dealings" in that paragraph and in paragraph (1) of that Article is deemed to be replaced with "internal dealings (excluding those pertaining to covered domestic source income prescribed in Article 67-16-2, paragraph (1) (Special Provisions on Taxation on Foreign Corporations, etc. That Are Official Participants in the International Horticultural Expo 2027 to Be Held in 2027) of the Act on Special Measures Concerning Taxation)".
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**第四項** 前項に定めるもののほか、第一項各号に掲げる外国法人に係る法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-67-16-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-4
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of laws and regulations concerning corporation tax with respect to the foreign corporations listed in the items of paragraph (1) are specified by Cabinet Order.
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### 第六十七条の十七（振替国債の償還差益等の非課税等） — Tax Exemption for Profit from Redemption, etc. of Book-Entry Government Bonds, etc.
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art-67-17 · https://japanlaw.org/en/special-taxation-measures-act/art-67-17 · https://japanlaw.org/l/332AC0000000026/art-67-17
**第一項** 外国法人が第五条の二第一項に規定する振替国債（割引債（第四十一条の十三第一項に規定する割引債をいう。以下この項及び次項において同じ。）に該当するものを除く。以下この項及び第十一項において「振替国債」という。）又は第五条の二第一項に規定する振替地方債（割引債に該当するものを除く。以下この項及び第十一項において「振替地方債」という。）につき支払を受ける償還差益（その振替国債又は振替地方債の償還（買入消却を含む。次項、第三項及び第十一項において同じ。）により受ける金額がその振替国債又は振替地方債の取得価額を超える場合におけるその差益をいう。）については、法人税を課さない。
art-67-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-1
No corporation tax is imposed on profit from redemption (meaning the margin profit generated when the amount received from the redemption (including retirement by purchase; the same applies in the following paragraph, paragraph (3) and paragraph (11)) of the book-entry government bonds or book-entry municipal bonds exceeds the acquisition cost of the book-entry government bonds or book-entry municipal bonds) that a foreign corporation receives with respect to book-entry government bonds prescribed in Article 5-2, paragraph (1) (excluding those that fall under discount bonds (meaning discount bonds prescribed in Article 41-13, paragraph (1); hereinafter the same applies in this paragraph and the following paragraph); referred to as "book-entry government bonds" in this paragraph and paragraph (11)) or book-entry municipal bonds prescribed in Article 5-2, paragraph (1) (excluding those that fall under discount bonds; referred to as "book-entry municipal bonds" in this paragraph and paragraph (11)).
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**第二項** 外国法人が第五条の三第四項第七号に規定する特定振替社債等（割引債に該当するものを除く。以下この項、第十一項及び第十三項において「特定振替社債等」という。）につき支払を受ける償還差益（その特定振替社債等の償還により受ける金額がその特定振替社債等の取得価額を超える場合におけるその差益をいう。）で、当該特定振替社債等の発行をする者の同条第二項に規定する特殊関係者でないものが支払を受けるものについては、法人税を課さない。
art-67-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-17/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-2
No corporation tax is imposed on profit from redemption (meaning the margin profit generated when the amount received from the redemption of the specified book-entry corporate bonds, etc. exceeds the acquisition cost of the specified book-entry corporate bonds, etc.) that a foreign corporation receives with respect to specified book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (4), item (vii) (excluding those that fall under discount bonds; referred to as "specified book-entry corporate bonds, etc." in this paragraph, paragraph (11) and paragraph (13)), which is received by a person that is not a specially related person, prescribed in paragraph (2) of that Article, of the person issuing those specified book-entry corporate bonds, etc.
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**第三項** 外国法人が平成十年四月一日以後に発行された第六条第四項に規定する民間国外債（以下この項及び第十一項において「民間国外債」という。）につき支払を受ける償還差益（その民間国外債の償還により受ける金額がその民間国外債の取得価額を超える場合におけるその差益をいう。）で、当該民間国外債の発行をする者の同条第四項に規定する特殊関係者でないものが支払を受けるものについては、法人税を課さない。
art-67-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-17/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-3
No corporation tax is imposed on profit from redemption (meaning the margin profit generated when the amount received from the redemption of the private foreign bonds exceeds the acquisition cost of the private foreign bonds) that a foreign corporation receives with respect to private foreign bonds prescribed in Article 6, paragraph (4) issued on or after April 1, 1998 (referred to as "private foreign bonds" in this paragraph and paragraph (11)), which is received by a person that is not a specially related person, prescribed in paragraph (4) of that Article, of the person issuing those private foreign bonds.
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**第四項** 外国法人の発行する第四十一条の十二の二第六項第一号に規定する割引債の償還差益（当該割引債の同条第一項に規定する償還により受ける金額が当該割引債の取得価額を超える場合におけるその差益をいう。）のうち、当該外国法人の恒久的施設を通じて行う事業に係るものとして政令で定めるものについては、法人税法第百三十八条第一項第二号に掲げる国内源泉所得とみなして、同法その他法人税に関する法令の規定を適用する。
art-67-17/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-17/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-4
Out of the profit from redemption of discount bonds prescribed in Article 41-12-2, paragraph (6), item (i) issued by a foreign corporation (meaning the margin profit generated when the amount received from the redemption, prescribed in paragraph (1) of that Article, of those discount bonds exceeds the acquisition cost of those discount bonds), that which is specified by Cabinet Order as pertaining to the business conducted through the permanent establishment of that foreign corporation is deemed to be the domestic source income listed in Article 138, paragraph (1), item (ii) of the Corporation Tax Act, and the provisions of that Act and other laws and regulations concerning corporation tax apply accordingly.
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**第五項** 外国法人が支払を受ける第四十一条の十二第七項に規定する割引債（同条第三項の規定の適用を受けたものに限る。）の同条第七項に規定する償還差益（法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものを除く。）は、同号ロ又は同法第百四十一条第二号に掲げる国内源泉所得に該当しないものとする。
art-67-17/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-67-17/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-5
Profit from redemption prescribed in Article 41-12, paragraph (7) (excluding that which falls under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act) of discount bonds prescribed in paragraph (7) of that Article (limited to those to which the provisions of paragraph (3) of that Article have been applied) received by a foreign corporation is to be treated as not falling under the domestic source income listed in (b) of that item or in Article 141, item (ii) of that Act.
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**第六項** 外国法人が特定振替機関等（第四十一条の十三の三第一項に規定する特定振替機関等をいう。以下この項において同じ。）又は適格外国仲介業者（同条第七項第四号に規定する適格外国仲介業者をいう。以下この項において同じ。）から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所又は当該適格外国仲介業者の同条第七項第五号に規定する特定国外営業所等を通じて同項第六号に規定する振替記載等を受けている特定振替割引債（同項第七号に規定する特定振替割引債をいう。以下この項及び第十一項において同じ。）の保有により生ずる所得を有する場合の当該特定振替割引債の保有により生ずる所得で、当該特定振替割引債の発行者の同条第四項に規定する特殊関係者でないものにつき生ずる所得については、法人税を課さない。
art-67-17/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-67-17/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-6
Where a foreign corporation has income arising from the holding of specified book-entry discount bonds (meaning specified book-entry discount bonds prescribed in Article 41-13-3, paragraph (7), item (vii); hereinafter the same applies in this paragraph and paragraph (11)) for which it has received entries or records under the book-entry transfer system prescribed in item (vi) of that paragraph in its account established with a specified book-entry transfer institution, etc. (meaning a specified book-entry transfer institution, etc. prescribed in paragraph (1) of that Article; hereinafter the same applies in this paragraph) or a qualified foreign intermediary (meaning a qualified foreign intermediary prescribed in paragraph (7), item (iv) of that Article; hereinafter the same applies in this paragraph), via a business office or any other office of the specified book-entry transfer institution, etc. located in Japan or a specified overseas business office, etc. prescribed in paragraph (7), item (v) of that Article of the qualified foreign intermediary, corporation tax is not imposed with respect to the income arising from the holding of those specified book-entry discount bonds that arises for a person that is not a specially related person, prescribed in paragraph (4) of that Article, of the issuer of those specified book-entry discount bonds.
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**第七項** 第四十二条の二第七項第一号に規定する外国金融機関等（次項において「外国金融機関等」という。）が、同条第一項に規定する振替債等に係る特定債券現先取引等につき、同条第七項第二号に規定する特定金融機関等（以下この項及び第九項において「特定金融機関等」という。）から支払を受ける貸借料等（同条第一項に規定する債券現先取引（第九項において「債券現先取引」という。）から生ずる差益として政令で定めるもの又は同条第一項に規定する証券貸借取引による特定金融機関等に対する同項各号に掲げる有価証券の貸付けの対価として支払われる金銭をいう。次項において同じ。）については、法人税を課さない。
art-67-17/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-67-17/par-7 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-7
No corporation tax is imposed on lending fees, etc. (meaning the margin specified by Cabinet Order as arising from a bond transaction with a repurchase/resale agreement prescribed in Article 42-2, paragraph (1) (referred to as a "bond transaction with a repurchase/resale agreement" in paragraph (9)), or the money paid as consideration for the lending of the securities listed in the items of paragraph (1) of that Article to a specified financial institution, etc. through a securities lending transaction prescribed in that paragraph; the same applies in the following paragraph) that a foreign financial institution, etc. prescribed in Article 42-2, paragraph (7), item (i) (referred to as a "foreign financial institution, etc." in the following paragraph) receives, with respect to a specified bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. prescribed in paragraph (1) of that Article, from a specified financial institution, etc. prescribed in paragraph (7), item (ii) of that Article (referred to as a "specified financial institution, etc." in this paragraph and paragraph (9)).
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**第八項** 第四十二条の二第二項の規定は、貸借料等の支払を受ける外国金融機関等について準用する。この場合において、同項中「前項の規定」とあるのは「第六十七条の十七第七項の規定」と、「及び前項」とあるのは「及び同条第七項」と、「当該前項」とあるのは「当該同条第七項」と、「支払を受ける利子に係る」とあるのは「貸借料等（以下この項において「貸借料等」という。）に係る」と、「には、同項」とあるのは「には、同条第七項」と、「同項に規定する支払を受ける利子について」とあるのは「貸借料等について」と、同項第一号及び第三号中「利子」とあるのは「貸借料等」と読み替えるものとする。
art-67-17/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-67-17/par-8 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-8
The provisions of Article 42-2, paragraph (2) apply mutatis mutandis to a foreign financial institution, etc. that receives lending fees, etc. In this case, in that paragraph, the phrase "the provisions of the preceding paragraph" is deemed to be replaced with "the provisions of Article 67-17, paragraph (7)", the phrase "and the preceding paragraph" with "and paragraph (7) of that Article", the phrase "that preceding paragraph" with "that paragraph (7) of that Article", the phrase "pertaining to the interest received" with "pertaining to lending fees, etc. (referred to as 'lending fees, etc.' in this paragraph)", the phrase "received by the foreign financial institution, etc. referred to in that paragraph" with "received by the foreign financial institution, etc. referred to in paragraph (7) of that Article", and the phrase "the interest received prescribed in that paragraph" with "lending fees, etc.", and the term "interest" in items (i) and (iii) of that paragraph is deemed to be replaced with "lending fees, etc.".
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**第九項** 第四十二条の二第三項に規定する特定外国法人（次項において「特定外国法人」という。）が、平成二十九年四月一日から令和十一年三月三十一日までの間において開始した同条第三項に規定する振替国債等に係る特定債券現先取引につき、特定金融機関等から支払を受ける債券現先取引から生ずる差益として政令で定めるものについては、法人税を課さない。
art-67-17/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-67-17/par-9 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-9
No corporation tax is imposed on the margin specified by Cabinet Order as arising from a bond transaction with a repurchase/resale agreement that a specified foreign corporation prescribed in Article 42-2, paragraph (3) (referred to as a "specified foreign corporation" in the following paragraph) receives from a specified financial institution, etc. with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. prescribed in paragraph (3) of that Article that commenced during the period from April 1, 2017 to March 31, 2029.
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**第十項** 第四十二条の二第四項の規定は、前項に規定する差益の支払を受ける特定外国法人について準用する。この場合において、同条第四項中「前項」とあるのは「第六十七条の十七第九項」と、「支払を受ける利子」とあるのは「差益」と、「当該利子」とあるのは「当該差益」と読み替えるものとする。
art-67-17/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-67-17/par-10 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-10
The provisions of Article 42-2, paragraph (4) apply mutatis mutandis to a specified foreign corporation that receives the margin prescribed in the preceding paragraph. In this case, the phrase "the preceding paragraph" in paragraph (4) of that Article is deemed to be replaced with "Article 67-17, paragraph (9)", the phrase "the interest received" with "the margin", and the phrase "that interest" with "that margin".
machine translation, not official
**第十一項** 外国法人が有する振替国債、振替地方債、特定振替社債等（当該特定振替社債等の発行をする者の第五条の三第二項に規定する特殊関係者が有するものを除く。）、民間国外債（当該民間国外債の発行をする者の第六条第四項に規定する特殊関係者が有するものを除く。）又は特定振替割引債（当該特定振替割引債の発行者の第四十一条の十三の三第四項に規定する特殊関係者が有するものを除く。）の償還により生ずる損失の額（特定振替割引債にあつては、当該特定振替割引債の保有により生ずる損失の額その他の政令で定める金額）は、法人税に関する法令の規定の適用については、ないものとみなす。
art-67-17/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-67-17/par-11 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-11
The amount of loss arising from the redemption of book-entry government bonds, book-entry municipal bonds, specified book-entry corporate bonds, etc. (excluding those held by a specially related person, prescribed in Article 5-3, paragraph (2), of the person issuing those specified book-entry corporate bonds, etc.), private foreign bonds (excluding those held by a specially related person, prescribed in Article 6, paragraph (4), of the person issuing those private foreign bonds) or specified book-entry discount bonds (excluding those held by a specially related person, prescribed in Article 41-13-3, paragraph (4), of the issuer of those specified book-entry discount bonds) held by a foreign corporation (or, for specified book-entry discount bonds, the amount of loss arising from the holding of those specified book-entry discount bonds and any other amount specified by Cabinet Order) is deemed not to exist for the purpose of applying the provisions of laws and regulations concerning corporation tax.
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**第十二項** 第一項から第三項まで、第六項、第七項、第九項及び前項の規定は、第一項に規定する償還差益、第二項に規定する償還差益、第三項に規定する償還差益、第六項に規定する保有により生ずる所得、第七項に規定する貸借料等、第九項に規定する差益又は前項に規定する損失の額のうち、恒久的施設を有する外国法人が支払を受けるもの又は恒久的施設を有する外国法人につき生ずるもので法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものについては、適用しない。
art-67-17/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-67-17/par-12 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-12
The provisions of paragraphs (1) through (3), paragraph (6), paragraph (7), paragraph (9) and the preceding paragraph do not apply to that which, out of the profit from redemption prescribed in paragraph (1), the profit from redemption prescribed in paragraph (2), the profit from redemption prescribed in paragraph (3), the income arising from holding prescribed in paragraph (6), the lending fees, etc. prescribed in paragraph (7), the margin prescribed in paragraph (9) or the amount of loss prescribed in the preceding paragraph, is received by a foreign corporation that has a permanent establishment, or arises for a foreign corporation that has a permanent establishment, and falls under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act.
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**第十三項** 特定振替社債等の第二項に規定する償還差益の支払を受ける者が同項に規定する特殊関係者であるかどうかの判定その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-67-17/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-67-17/par-13 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-13
The determination of whether a person receiving payment of profit from redemption, prescribed in paragraph (2), of specified book-entry corporate bonds, etc. is a specially related person prescribed in that paragraph, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
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### 第六十七条の十八（国外所得金額の計算の特例） — Special Provisions on Calculation of the Amount of Foreign-Source Income
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art-67-18 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18 · https://japanlaw.org/l/332AC0000000026/art-67-18
**第一項** 内国法人の平成二十八年四月一日以後に開始する各事業年度において、当該内国法人の法人税法第六十九条第四項第一号に規定する本店等と同号に規定する国外事業所等（第四項及び第十三項において「国外事業所等」という。）との間の同号に規定する内部取引（以下この条において「内部取引」という。）の対価の額とした額が独立企業間価格と異なることにより、当該内国法人の当該事業年度の同法第六十九条第一項に規定する国外所得金額の計算上、当該内部取引に係る収益の額が過大となるとき、又は損失等の額（当該内部取引に係る同法第二十二条第三項各号に掲げる額に相当するものをいう。）が過少となるときは、当該内国法人の当該事業年度の同法第六十九条第一項に規定する国外所得金額の計算については、当該内部取引は、独立企業間価格によるものとする。
art-67-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-1
In each business year of a domestic corporation commencing on or after April 1, 2016, if, because the amount that the domestic corporation has treated as the amount of consideration for an internal dealing prescribed in Article 69, paragraph (4), item (i) of the Corporation Tax Act (hereinafter referred to as an "internal dealing" in this Article) between its head office, etc. prescribed in that item and a foreign office or similar establishment prescribed in that item (referred to as a "foreign office or similar establishment" in paragraph (4) and paragraph (13)) differs from the arm's length price, the amount of revenue pertaining to that internal dealing becomes excessive, or the amount of losses, etc. (meaning amounts equivalent to the amounts listed in the items of Article 22, paragraph (3) of that Act pertaining to that internal dealing) becomes too small, in the calculation of the domestic corporation's amount of foreign-source income prescribed in Article 69, paragraph (1) of that Act for that business year, that internal dealing is to be treated as having been conducted at the arm's length price for the purpose of calculating the domestic corporation's amount of foreign-source income prescribed in Article 69, paragraph (1) of that Act for that business year.
machine translation, not official
**第二項** 前項に規定する独立企業間価格とは、内部取引の対価の額とされるべき額について第六十六条の四の三第二項に規定する方法に準じて算定した金額をいう。
art-67-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-2
The arm's length price prescribed in the preceding paragraph means the amount calculated, for the amount that should be treated as the amount of consideration for an internal dealing, by a method equivalent to the methods prescribed in Article 66-4-3, paragraph (2).
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**第三項** 当該事業年度において内部取引がある内国法人は、当該内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類として財務省令で定める書類（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。）を、当該事業年度の法人税法第七十四条第一項の規定による申告書の提出期限までに作成し、又は取得し、財務省令で定めるところにより保存しなければならない。
art-67-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-3
A domestic corporation that has internal dealings in a business year must prepare or obtain, by the due date for filing the return under the provisions of Article 74, paragraph (1) of the Corporation Tax Act for that business year, the documents specified by Order of the Ministry of Finance as documents found to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to those internal dealings (including, if an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form that cannot be perceived by the human senses, which is used in information processing by computer; hereinafter the same applies in this Article) has been prepared in lieu of preparing those documents, that electronic or magnetic record), and must preserve them as provided by Order of the Ministry of Finance.
machine translation, not official
**第四項** 内国法人の当該事業年度の前事業年度の一の国外事業所等との間の内部取引（当該内国法人が当該事業年度において当該一の国外事業所等を有することとなつた場合には、当該事業年度の当該一の国外事業所等との間の内部取引）が次のいずれにも該当する場合又は前事業年度の当該一の国外事業所等との間の内部取引がない場合として政令で定める場合には、当該内国法人の当該事業年度の当該一の国外事業所等との間の内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類については、前項の規定は、適用しない。
art-67-18/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-4
If the internal dealings of a domestic corporation with a single foreign office or similar establishment in the business year preceding a given business year (or, if the domestic corporation came to have that single foreign office or similar establishment in that given business year, the internal dealings with that single foreign office or similar establishment in that given business year) fall under all of the following items, or in the case specified by Cabinet Order as the case where there were no internal dealings with that single foreign office or similar establishment in the preceding business year, the provisions of the preceding paragraph do not apply to the documents found to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the domestic corporation's internal dealings with that single foreign office or similar establishment in that given business year:
machine translation, not official
**一** 内部取引の対価の額とした額の合計額が五十億円未満であること。
art-67-18/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-4/item-1
the total of the amounts treated as the amounts of consideration for the internal dealings is less than 5,000,000,000 yen;
machine translation, not official
**二** 内部取引（無形資産（有形資産及び金融資産以外の資産として政令で定めるものをいう。以下この号において同じ。）の譲渡若しくは貸付け（無形資産に係る権利の設定その他他の者に無形資産を使用させる一切の行為を含む。）又はこれらに類似する取引に相当するものに限る。）の対価の額とした額の合計額が三億円未満であること。
art-67-18/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-4/item-2
the total of the amounts treated as the amounts of consideration for the internal dealings (limited to those equivalent to a transfer or a loan of an intangible asset (meaning an asset specified by Cabinet Order as an asset other than tangible assets and financial assets; hereinafter the same applies in this item) (including the creation of a right pertaining to an intangible asset and any other act of allowing another person to use an intangible asset) or to a transaction similar thereto) is less than 300,000,000 yen.
machine translation, not official
**第五項** 国税庁の当該職員又は内国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、内国法人に各事業年度における同時文書化対象内部取引（前項の規定の適用がある内部取引以外の内部取引をいう。以下この項において同じ。）に係る第三項に規定する財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から四十五日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたとき、又は内国法人に各事業年度における同時文書化対象内部取引に係る第一項に規定する独立企業間価格（第十三項において準用する第六十六条の四第八項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から六十日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたときに、当該内国法人の各事業年度における同時文書化対象内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該内国法人の当該同時文書化対象内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。）を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
art-67-18/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-5
If a relevant official of the National Tax Agency, or a relevant official of the tax office or the Regional Taxation Bureau having jurisdiction over a domestic corporation's place for tax payment, has requested the domestic corporation to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (3) pertaining to an internal transaction subject to contemporaneous documentation (meaning an internal dealing other than an internal dealing to which the provisions of the preceding paragraph apply; hereinafter the same applies in this paragraph) in each business year (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving those documents, those electronic or magnetic records; hereinafter the same applies in this paragraph) or copies thereof, and they have not been presented or submitted by the date designated by the official, within a period not exceeding 45 days from the date of the request, in consideration of the number of days normally required to prepare for the presentation or submission of the requested documents or copies thereof, or has requested the domestic corporation to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the main clause of Article 66-4, paragraph (8) as applied mutatis mutandis pursuant to paragraph (13)) pertaining to an internal transaction subject to contemporaneous documentation in each business year (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving those documents, those electronic or magnetic records; hereinafter the same applies in this paragraph) or copies thereof, and they have not been presented or submitted by the date designated by the official, within a period not exceeding 60 days from the date of the request, in consideration of the number of days normally required to prepare for the presentation or submission of the requested documents or copies thereof, the official may, when it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the domestic corporation's internal transaction subject to contemporaneous documentation in each business year, and to the extent found to be necessary, ask questions of a person engaged in a business of the same type as the domestic corporation's business pertaining to that internal transaction subject to contemporaneous documentation, inspect the books and documents relating to that business (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving them, those electronic or magnetic records; hereinafter the same applies in this Article), or request the presentation or submission of those books and documents (including copies thereof).
machine translation, not official
**第六項** 国税庁の当該職員又は内国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、内国法人に各事業年度における同時文書化免除内部取引（第四項の規定の適用がある内部取引をいう。以下この項において同じ。）に係る第一項に規定する独立企業間価格（第十三項において準用する第六十六条の四第八項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときに、当該内国法人の各事業年度における同時文書化免除内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該内国法人の当該同時文書化免除内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
art-67-18/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-6
If a relevant official of the National Tax Agency, or a relevant official of the tax office or the Regional Taxation Bureau having jurisdiction over a domestic corporation's place for tax payment, has requested the domestic corporation to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the main clause of Article 66-4, paragraph (8) as applied mutatis mutandis pursuant to paragraph (13)) pertaining to an internal transaction exempt from contemporaneous documentation (meaning an internal dealing to which the provisions of paragraph (4) apply; hereinafter the same applies in this paragraph) in each business year (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving those documents, those electronic or magnetic records; hereinafter the same applies in this paragraph) or copies thereof, and they have not been presented or submitted by the date designated by the official, within a period not exceeding 60 days from the date of the request, in consideration of the number of days normally required to prepare for the presentation or submission of the requested documents or copies thereof, the official may, when it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the domestic corporation's internal transaction exempt from contemporaneous documentation in each business year, and to the extent found to be necessary, ask questions of a person engaged in a business of the same type as the domestic corporation's business pertaining to that internal transaction exempt from contemporaneous documentation, inspect the books and documents relating to that business, or request the presentation or submission of those books and documents (including copies thereof).
machine translation, not official
**第七項** 国税庁の当該職員又は内国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、内国法人の内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、前二項の規定に基づき提出された帳簿書類（その写しを含む。）を留め置くことができる。
art-67-18/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-7 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-7
A relevant official of the National Tax Agency, or a relevant official of the tax office or the Regional Taxation Bureau having jurisdiction over a domestic corporation's place for tax payment, may, when it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the domestic corporation's internal dealings, retain the books and documents (including copies thereof) submitted pursuant to the provisions of the preceding two paragraphs.
machine translation, not official
**第八項** 前三項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
art-67-18/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-8 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-8
The authority of the relevant officials under the provisions of the preceding three paragraphs must not be construed as being granted for the purpose of criminal investigation.
machine translation, not official
**第九項** 国税庁、国税局又は税務署の当該職員は、第五項又は第六項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-67-18/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-9 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-9
When a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office asks questions, conducts an inspection or requests presentation or submission under the provisions of paragraph (5) or (6), the official must carry a certificate showing the official's identity and must present it if so requested by a person concerned.
machine translation, not official
**第十項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、三十万円以下の罰金に処する。
art-67-18/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-10 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-10
In a case that falls under any of the following items, the person who committed the violation is punished by a fine of 300,000 yen or less:
machine translation, not official
**一** 第五項若しくは第六項の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又はこれらの規定による検査を拒み、妨げ、若しくは忌避したとき。
art-67-18/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-10/item-1
when the person has failed to answer or has given a false answer to the questions given by the relevant official pursuant to the provisions of paragraph (5) or (6), or has refused, obstructed or avoided the inspection pursuant to those provisions;
machine translation, not official
**二** 第五項又は第六項の規定による帳簿書類の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類（その写しを含む。）を提示し、若しくは提出したとき。
art-67-18/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-10/item-2
when the person, without justifiable grounds, has failed to comply with a request for the presentation or submission of books and documents under the provisions of paragraph (5) or (6), or has presented or submitted books and documents (including copies thereof) containing a false statement or record.
machine translation, not official
**第十一項** 法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の刑を科する。
art-67-18/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-11 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-11
Where the representative of a corporation (including the administrator of an association or foundation without juridical personality) or an agent, employee or other worker of a corporation or an individual has committed any of the violations set forth in the preceding paragraph with regard to the operations of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in the paragraph.
machine translation, not official
**第十二項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-67-18/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-12 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-12
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the legal provisions concerning criminal proceedings that are applicable in the case where a corporation stands as the defendant or the suspect apply mutatis mutandis.
machine translation, not official
**第十三項** 第六十六条の四第八項から第十五項まで及び第二十六項から第三十一項まで並びに第六十六条の四の二の規定は、国外事業所等を有する内国法人の内部取引につき、第一項の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第六十六条の四第八項 の対価の額 の対価の額とした額
第二項各号 第六十七条の十八第二項の規定により第六十六条の四の三第二項に規定する方法に準じて算定する場合における同項各号
につき支払われるべき対価の額 の対価の額とされるべき額
第一項 第六十七条の十八第一項
所得の金額又は欠損金額 法人税の額から控除する金額
第六十六条の四第九項各号 対価の額 対価の額とした額
第六十六条の四第十一項 同時文書化対象国外関連取引（第七項の規定の適用がある国外関連取引以外の国外関連取引 同時文書化対象内部取引（第六十七条の十八第五項に規定する同時文書化対象内部取引
第六項 同条第三項
第六十六条の四第十二項 同時文書化対象国外関連取引 同時文書化対象内部取引
第六項 第六十七条の十八第三項
第一項 同条第一項
として財務省令 として同条第五項に規定する財務省令
所得の金額又は欠損金額 法人税の額から控除する金額
第六十六条の四第十二項第一号 第二項第一号ロ 第六十七条の十八第二項の規定により第六十六条の四の三第二項に規定する方法に準じて算定する場合における同項第一号ロ
第六十六条の四第十二項第二号 第二項第一号ニ 第六十七条の十八第二項の規定により第六十六条の四の三第二項に規定する方法に準じて算定する場合における同項第一号ニ
第六十六条の四第十三項 同時文書化対象国外関連取引 同時文書化対象内部取引
第六十六条の四第十四項 同時文書化免除国外関連取引 同時文書化免除内部取引
第七項の規定の適用がある国外関連取引 第六十七条の十八第六項に規定する同時文書化免除内部取引
第一項 同条第一項
財務省令 同条第六項に規定する財務省令
所得の金額又は欠損金額 法人税の額から控除する金額
第六十六条の四第十五項 同時文書化免除国外関連取引 同時文書化免除内部取引
第六十六条の四第二十六項 同項の 第六十七条の十八第一項の
第六十六条の四第二十七項 租税特別措置法第六十六条の四第二十七項（ 租税特別措置法第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する同法第六十六条の四第二十七項（
及び租税特別措置法第六十六条の四第二十七項の 及び租税特別措置法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項の
及び同法 及び同法第六十七条の十八第十三項において準用する同法
「前条及び租税特別措置法 「前条及び租税特別措置法第六十七条の十八第十三項において準用する同法
（租税特別措置法 （租税特別措置法第六十七条の十八第十三項において準用する同法
並びに租税特別措置法 並びに租税特別措置法第六十七条の十八第十三項において準用する同法
、租税特別措置法 、租税特別措置法第六十七条の十八第十三項において準用する同法
第六十六条の四第二十七項第一号及び第二十八項 当該法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた 第六十七条の十八第一項に規定する内部取引の対価の額とした額を同項に規定する独立企業間価格と異なる額とした
第六十六条の四第三十項 租税特別措置法 租税特別措置法第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する同法
同法第六十六条の四第二十七項 同法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項
第六十六条の四第三十一項 法人と当該法人に係る国外関連者 内国法人と当該内国法人の第六十七条の十八第一項に規定する国外事業所等
の居住者又は法人とされる に所在する
国外関連取引に係る第一項 第六十七条の十八第一項に規定する内部取引に係る同項
第六十六条の四の二第四項 第六十六条の四の二第一項（ 第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する同法第六十六条の四の二第一項（
第六十六条の四の二第一項の 第六十七条の十八第十三項において準用する同法第六十六条の四の二第一項の
第六十六条の四の二第六項 第六十六条の四の二第一項（ 第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する同法第六十六条の四の二第一項（
第六十六条の四の二第一項の 第六十七条の十八第十三項において準用する同法第六十六条の四の二第一項の
猶予の要件等）、 猶予の要件等）の規定、
猶予）又は 猶予）の規定又は
若しくは租税特別措置法 若しくは租税特別措置法第六十七条の十八第十三項において準用する同法
含む。）又は租税特別措置法 含む。）又は租税特別措置法第六十七条の十八第十三項において準用する同法
art-67-18/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-13 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-13
The provisions of Article 66-4, paragraphs (8) through (15) and paragraphs (26) through (31), and Article 66-4-2 apply mutatis mutandis to the case where the provisions of paragraph (1) are applied to the internal dealings of a domestic corporation that has a foreign office or similar establishment. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 66-4, paragraph (8) the amount of consideration for that foreign related transaction the amount treated as the amount of consideration for that foreign related transaction
the items of paragraph (2) the items of that paragraph in the case where the calculation is made pursuant to the provisions of Article 67-18, paragraph (2) by a method equivalent to the methods prescribed in Article 66-4-3, paragraph (2)
the amount of consideration that should be paid for the amount that should be treated as the amount of consideration for
the arm's length price prescribed in paragraph (1) the arm's length price prescribed in Article 67-18, paragraph (1)
the amount of income or the amount of loss of the corporation the amount to be deducted from the amount of corporation tax of the corporation
the items of Article 66-4, paragraph (9) the amount of consideration the amount treated as the amount of consideration
Article 66-4, paragraph (11) a transaction with a foreign affiliate subject to contemporaneous documentation (meaning a transaction with a foreign affiliate other than a transaction with a foreign affiliate to which the provisions of paragraph (7) apply an internal transaction subject to contemporaneous documentation (meaning an internal transaction subject to contemporaneous documentation prescribed in Article 67-18, paragraph (5)
prescribed in paragraph (6) prescribed in paragraph (3) of that Article
Article 66-4, paragraph (12) transaction with a foreign affiliate subject to contemporaneous documentation internal transaction subject to contemporaneous documentation
prescribed in paragraph (6) prescribed in Article 67-18, paragraph (3)
prescribed in paragraph (1) prescribed in paragraph (1) of that Article
specified by Order of the Ministry of Finance as documents specified by the Order of the Ministry of Finance prescribed in paragraph (5) of that Article as documents
the corporation's amount of income or amount of loss the amount to be deducted from the corporation's amount of corporation tax
Article 66-4, paragraph (12), item (i) the method listed in paragraph (2), item (i), (b) or (c) or the method listed in item (i), (b) or (c) of Article 66-4-3, paragraph (2) in the case where the calculation is made pursuant to the provisions of Article 67-18, paragraph (2) by a method equivalent to the methods prescribed in Article 66-4-3, paragraph (2), or
Article 66-4, paragraph (12), item (ii) the method prescribed in paragraph (2), item (i), (d) the method prescribed in item (i), (d) of Article 66-4-3, paragraph (2) in the case where the calculation is made pursuant to the provisions of Article 67-18, paragraph (2) by a method equivalent to the methods prescribed in Article 66-4-3, paragraph (2)
Article 66-4, paragraph (13) transaction with a foreign affiliate subject to contemporaneous documentation internal transaction subject to contemporaneous documentation
Article 66-4, paragraph (14) transaction with a foreign affiliate exempt from contemporaneous documentation internal transaction exempt from contemporaneous documentation
a transaction with a foreign affiliate to which the provisions of paragraph (7) apply an internal transaction exempt from contemporaneous documentation prescribed in Article 67-18, paragraph (6)
prescribed in paragraph (1) prescribed in paragraph (1) of that Article
specified by Order of the Ministry of Finance specified by the Order of the Ministry of Finance prescribed in paragraph (6) of that Article
the corporation's amount of income or amount of loss the amount to be deducted from the corporation's amount of corporation tax
Article 66-4, paragraph (15) transaction with a foreign affiliate exempt from contemporaneous documentation internal transaction exempt from contemporaneous documentation
Article 66-4, paragraph (26) with regard to the application of the provisions of paragraph (1) with regard to the application of the provisions of Article 67-18, paragraph (1)
Article 66-4, paragraph (27) Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation ( Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act (
pursuant to the provisions of paragraph (1) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation pursuant to the provisions of paragraph (1) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
paragraph (1) and Article 66-4, paragraph (27) of that Act paragraph (1) and Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
"the preceding Article and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation "the preceding Article and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
(including as applied with the terms replaced pursuant to the provisions of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation (including as applied with the terms replaced pursuant to the provisions of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
and (2) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation and (2) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
Article 66-4, paragraph (27), item (i) and paragraph (28) has conducted a transaction with a foreign affiliate of the corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1) has set the amount treated as the amount of consideration for an internal dealing prescribed in Article 67-18, paragraph (1) at an amount different from the arm's length price prescribed in that paragraph
Article 66-4, paragraph (30) the Act on Special Measures Concerning Taxation the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act
Article 66-4, paragraph (27) of that Act Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
Article 66-4, paragraph (31) a corporation and its foreign affiliate (limited to a foreign affiliate a domestic corporation and a foreign office or similar establishment of that domestic corporation prescribed in Article 67-18, paragraph (1) (limited to one
who is deemed, pursuant to the provisions of a convention prescribed in the proviso to Article 2, item (xii)-19 of the Corporation Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the following Article as a "tax treaty"), to be a resident or corporation in that is located, pursuant to the provisions of a convention prescribed in the proviso to Article 2, item (xii)-19 of the Corporation Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the following Article as a "tax treaty"), in
the arm's length price prescribed in paragraph (1) which pertains to a transaction with a foreign affiliate the arm's length price prescribed in Article 67-18, paragraph (1) which pertains to an internal dealing prescribed in that paragraph
Article 66-4-2, paragraph (4) Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation ( Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act (
under Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation under Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
Article 66-4-2, paragraph (6) Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation ( Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act (
Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation) Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act)
(Requirements for Tax Payment Grace Period), (Requirements for Tax Payment Grace Period) provisions,
(Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate) or (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate) provisions or
through (3) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation through (3) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
or Article 66-4-2, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation or Article 66-4-2, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
machine translation, not official
**第十四項** 第五項及び第六項の帳簿書類（その写しを含む。）の留置きに関する手続その他第一項から第四項まで、第七項及び前項の規定の適用に関し必要な事項は、政令で定める。
art-67-18/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-14 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-14
Procedures concerning the retention of the books and documents (including copies thereof) referred to in paragraphs (5) and (6) and other necessary matters concerning the application of the provisions of paragraphs (1) through (4), paragraph (7) and the preceding paragraph are specified by Cabinet Order.
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### 第六十八条（特定の協同組合等の法人税率の特例） — Special Provisions on Corporation Tax Rates for Specified Cooperatives, etc.
caption: machine translation, not official
art-68 · https://japanlaw.org/en/special-taxation-measures-act/art-68 · https://japanlaw.org/l/332AC0000000026/art-68
**第一項** 協同組合等（特定の地区又は地域に係るものに限る。）の事業年度（清算中の事業年度を除く。）が、次に掲げる要件の全てに該当する場合における当該協同組合等の各事業年度の所得に係る法人税法その他法人税に関する法令の規定の適用については、同法第六十六条第三項中「百分の十九」とあるのは「百分の十九（各事業年度の所得の金額のうち十億円（事業年度が一年に満たない協同組合等については、十億円に当該事業年度の月数を乗じてこれを十二で除して計算した金額とする。）を超える部分の金額については、百分の二十二）」と、同条第十二項中「第四項、第七項及び前項」とあるのは「租税特別措置法第六十八条第一項（特定の協同組合等の法人税率の特例）の規定により読み替えられた第三項」とする。
art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/art-68/par-1
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax to the income for each business year of a cooperative, etc. (limited to one pertaining to a specific district or region) in the case where its business year (excluding a business year during liquidation) falls under all of the following requirements, the phrase "19 percent" in Article 66, paragraph (3) of that Act is deemed to be replaced with "19 percent (or 22 percent, for the portion of the amount of income for each business year that exceeds 1,000,000,000 yen (or, for a cooperative, etc. whose business year is less than one year, the amount calculated by multiplying 1,000,000,000 yen by the number of months in that business year and dividing the result by 12))", and the phrase "paragraphs (4) and (7) and the preceding paragraph" in paragraph (12) of that Article is deemed to be replaced with "paragraph (3) as replaced and applied pursuant to the provisions of Article 68, paragraph (1) (Special Provisions on Corporation Tax Rates for Specified Cooperatives, etc.) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**一** 当該事業年度の総収入金額（固定資産の譲渡による収入金額その他の政令で定める収入金額を除く。）のうちに当該事業年度の物品供給事業（当該協同組合等の組合員その他の利用者に物品（動物その他の政令で定めるものを含む。）を供給する事業をいう。第三号において同じ。）に係る収入金額の占める割合が百分の五十を超えること。
art-68/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-68/par-1/item-1
the ratio of the revenue pertaining to the goods supply business (meaning the business of supplying goods (including animals and other things specified by Cabinet Order) to the members of that cooperative, etc. and other users; the same applies in item (iii)) for the business year to the gross revenue for the business year (excluding revenue from the transfer of fixed assets and other revenue specified by Cabinet Order) exceeds 50 percent;
machine translation, not official
**二** 当該事業年度終了の時における組合員その他の構成員の数が五十万人以上であること。
art-68/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-68/par-1/item-2
the number of the members of the cooperative and other members at the end of the business year is 500,000 or more;
machine translation, not official
**三** 当該事業年度における物品供給事業のうち店舗において行われるものに係る収入金額が千億円に当該事業年度の月数を乗じてこれを十二で除して計算した金額以上であること。
art-68/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-68/par-1/item-3
the revenue pertaining to the goods supply business conducted at stores in the business year is the amount calculated by multiplying 100,000,000,000 yen by the number of months in the business year and dividing the result by 12, or more.
machine translation, not official
**第二項** 前項第三号の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-68/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/art-68/par-2
The number of months referred to in item (iii) of the preceding paragraph is calculated according to the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第三項** 第一項に規定する収入金額の計算その他同項の規定の適用に関し必要な事項は、政令で定める。
art-68/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68/par-3 · https://japanlaw.org/l/332AC0000000026/art-68/par-3
The calculation of the revenue prescribed in paragraph (1) and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
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### 第六十八条の二（認定株式分配に係る課税の特例） — Special Provisions on Taxation on Certified Share Distributions
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art-68-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2 · https://japanlaw.org/l/332AC0000000026/art-68-2
**第一項** 産業競争力強化法第二十三条第一項の認定を令和八年四月一日以後に受けた法人が行う法人税法第二条第十二号の五の二に規定する現物分配が認定株式分配（当該認定に係る産業競争力強化法第二十四条第二項に規定する認定事業再編計画に従つてする同法第三十一条第一項に規定する特定剰余金配当をいう。）に該当する場合（この項の規定を適用しないものとした場合に当該認定株式分配が法人税法第二条第十二号の十五の二に規定する株式分配に該当する場合を除く。）における同法その他の法令の規定の適用については、同条第十二号の十五の二中「の全部が移転する」とあるのは「が移転する」と、同条第十二号の十五の三中「完全子法人と現物分配法人とが独立して事業を行うための株式分配として政令で定めるもの（当該」とあるのは「租税特別措置法第六十八条の二第一項（認定株式分配に係る課税の特例）に規定する認定株式分配で当該認定株式分配の直後に現物分配法人が有する完全子法人の株式の数（出資にあつては、金額）の当該完全子法人の発行済株式等の総数又は総額のうちに占める割合が百分の二十未満となることその他の政令で定める要件に該当するもの（当該完全子法人の」とする。
art-68-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-2/par-1
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations in the case where a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act conducted by a corporation that has received the certification referred to in Article 23, paragraph (1) of the Act on Strengthening Industrial Competitiveness on or after April 1, 2026 falls under a certified share distribution (meaning a specified dividend of surplus prescribed in Article 31, paragraph (1) of the Act on Strengthening Industrial Competitiveness made in accordance with the certified business restructuring plan prescribed in Article 24, paragraph (2) of that Act pertaining to that certification) (excluding the case where that certified share distribution would fall under a share distribution prescribed in Article 2, item (xii)-15-2 of the Corporation Tax Act if the provisions of this paragraph were not applied), the phrase "through which all of the issued shares, etc. of a corporation" in Article 2, item (xii)-15-2 of that Act is deemed to be replaced with "through which the issued shares, etc. of a corporation", and the phrase "that is specified by Cabinet Order as a share distribution for the wholly owned subsidiary corporation and the corporation making a distribution in kind to conduct their businesses independently (limited to one in which those shares" in item (xii)-15-3 of that Article is deemed to be replaced with "that is a certified share distribution prescribed in Article 68-2, paragraph (1) (Special Provisions on Taxation on Certified Share Distributions) of the Act on Special Measures Concerning Taxation and that satisfies the requirement that the ratio of the number (or, for capital contributions, the amount) of the shares of the wholly owned subsidiary corporation held by the corporation making a distribution in kind immediately after that certified share distribution to the total number or total amount of the issued shares, etc. of that wholly owned subsidiary corporation is less than 20 percent and other requirements specified by Cabinet Order (limited to one in which the shares of that wholly owned subsidiary corporation".
machine translation, not official
**第二項** 前項の規定の適用がある場合における法人税法その他の法令の規定の適用に関し必要な事項は、政令で定める。
art-68-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-68-2/par-2
Necessary matters concerning the application of the provisions of the Corporation Tax Act and other laws and regulations in the case where the provisions of the preceding paragraph apply are specified by Cabinet Order.
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### 第六十八条の二の二（適格合併等の範囲等に関する特例） — Special Provisions Concerning the Scope, etc. of Qualified Merger
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art-68-2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2 · https://japanlaw.org/l/332AC0000000026/art-68-2-2
**第一項** 内国法人の行う合併が特定グループ内合併（次のいずれにも該当する合併をいい、被合併法人の合併前に行う主要な事業のうちのいずれかの事業と合併法人の当該合併前に行う事業のうちのいずれかの事業とが相互に関連することその他の政令で定める要件に該当するものを除く。）に該当する場合における法人税法その他の法令の規定の適用については、同法第二条第十二号の八イからハまでの規定中「その合併」とあるのは「その合併（租税特別措置法第六十八条の二の二第一項（適格合併等の範囲等に関する特例）に規定する特定グループ内合併に該当するものを除く。）」と、同法第六十一条の十一第一項中「譲渡した場合には」とあるのは「譲渡した場合（当該譲渡損益調整資産を租税特別措置法第六十八条の二の二第一項（適格合併等の範囲等に関する特例）に規定する特定グループ内合併により合併法人に移転した場合を除く。）には」とする。
art-68-2-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-1
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations in the case where a merger conducted by a domestic corporation falls under a specified intra-group merger (meaning a merger that falls under both of the following, excluding one that satisfies the requirement that any of the principal businesses conducted by the merged corporation before the merger and any of the businesses conducted by the merging corporation before that merger are related to each other and other requirements specified by Cabinet Order), the phrase "that merger" in the provisions of Article 2, item (xii)-8, (a) through (c) of that Act is deemed to be replaced with "that merger (excluding one that falls under a specified intra-group merger prescribed in Article 68-2-2, paragraph (1) (Special Provisions Concerning the Scope, etc. of Qualified Merger) of the Act on Special Measures Concerning Taxation)", and the phrase "has transferred" in Article 61-11, paragraph (1) of that Act is deemed to be replaced with "has transferred (excluding the case where it has transferred that transfer gain or loss adjustment asset to the merging corporation through a specified intra-group merger prescribed in Article 68-2-2, paragraph (1) (Special Provisions Concerning the Scope, etc. of Qualified Merger) of the Act on Special Measures Concerning Taxation)".
machine translation, not official
**一** 被合併法人と合併法人との間に特定支配関係があること。
art-68-2-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-1/item-1
where there is a specified controlling interest between the merged corporation and the merging corporation; and
machine translation, not official
**二** 被合併法人の株主等（法人税法第二条第十四号に規定する株主等をいう。次項第三号において同じ。）に同条第十二号の八に規定する合併親法人のうちいずれか一の法人（特定軽課税外国法人等に該当するものに限る。）の株式（出資を含む。以下この条において同じ。）が交付されること。
art-68-2-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-1/item-2
where shareholders, etc. of the merged corporation (meaning shareholders, etc. prescribed in Article 2, item (xiv) of the Corporation Tax Act; the same applies in item (iii) of the following paragraph) are provided with shares (including capital contributions; hereinafter the same applies in this Article) of any one corporation (limited to one that falls under the category of specified foreign corporation with less tax burden, etc.) out of the merging parent corporations prescribed in item (xii)-8 of that Article.
machine translation, not official
**第二項** 内国法人の行う分割が特定グループ内分割（次のいずれにも該当する分割をいい、分割法人の分割前に行う事業のうち当該分割により分割承継法人において行われることとなるものと分割承継法人の当該分割前に行う事業のうちのいずれかの事業とが相互に関連することその他の政令で定める要件に該当するものを除く。）に該当する場合における法人税法その他の法令の規定の適用については、同法第二条第十二号の十一イからハまでの規定中「その分割」とあるのは「その分割（租税特別措置法第六十八条の二の二第二項（適格合併等の範囲等に関する特例）に規定する特定グループ内分割に該当するものを除く。）」と、同法第六十一条の十一第一項中「譲渡した場合には」とあるのは「譲渡した場合（当該譲渡損益調整資産を租税特別措置法第六十八条の二の二第二項（適格合併等の範囲等に関する特例）に規定する特定グループ内分割により分割承継法人に移転した場合を除く。）には」とする。
art-68-2-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-2
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations in the case where a company split conducted by a domestic corporation falls under a specified intra-group company split (meaning a company split that falls under all of the following, excluding one that satisfies the requirement that any of the businesses conducted by the splitting corporation before the company split that are to be conducted by the successor corporation in a company split as a result of that company split and any of the businesses conducted by the successor corporation in a company split before that company split are related to each other and other requirements specified by Cabinet Order), the phrase "that company split" in the provisions of Article 2, item (xii)-11, (a) through (c) of that Act is deemed to be replaced with "that company split (excluding one that falls under a specified intra-group company split prescribed in Article 68-2-2, paragraph (2) (Special Provisions Concerning the Scope, etc. of Qualified Merger) of the Act on Special Measures Concerning Taxation)", and the phrase "has transferred" in Article 61-11, paragraph (1) of that Act is deemed to be replaced with "has transferred (excluding the case where it has transferred that transfer gain or loss adjustment asset to the successor corporation in a company split through a specified intra-group company split prescribed in Article 68-2-2, paragraph (2) (Special Provisions Concerning the Scope, etc. of Qualified Merger) of the Act on Special Measures Concerning Taxation)".
machine translation, not official
**一** 分割法人の資産及び負債の大部分が分割承継法人に移転するものとして政令で定める分割であること。
art-68-2-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-2/item-1
where the split is a split specified by Cabinet Order as a split in which the majority of the assets and liabilities of the splitting corporation are transferred to the successor corporation in a company split;
machine translation, not official
**二** 分割法人と分割承継法人との間に特定支配関係があること。
art-68-2-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-2/item-2
where there is a specified controlling interest between the splitting corporation and the successor corporation in a company split; and
machine translation, not official
**三** 分割法人の株主等又は分割法人に法人税法第二条第十二号の十一に規定する分割承継親法人のうちいずれか一の法人（特定軽課税外国法人等に該当するものに限る。）の株式が交付されること。
art-68-2-2/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-2/item-3
where a shareholder, etc. of the splitting corporation or the splitting corporation is provided with shares of any one corporation (limited to one that falls under the category of specified foreign corporation with less tax burden, etc.) out of the successor parent corporations in a company split prescribed in Article 2, item (xii)-11 of the Corporation Tax Act.
machine translation, not official
**第三項** 内国法人の行う株式交換が特定グループ内株式交換（次のいずれにも該当する株式交換をいい、株式交換完全子法人（法人税法第二条第十二号の六に規定する株式交換完全子法人をいう。以下この項において同じ。）の株式交換前に行う主要な事業のうちのいずれかの事業と株式交換完全親法人（同条第十二号の六の三に規定する株式交換完全親法人をいう。以下この項及び第五項第一号並びに次条第三項において同じ。）の当該株式交換前に行う事業のうちのいずれかの事業とが相互に関連することその他の政令で定める要件に該当するものを除く。）に該当する場合における同法その他の法令の規定の適用については、同法第二条第十二号の十七イ中「その株式交換」とあるのは「その株式交換（租税特別措置法第六十八条の二の二第三項（適格合併等の範囲等に関する特例）に規定する特定グループ内株式交換に該当するものを除く。）」と、同号ロ中「その株式交換等」とあるのは「その株式交換等（租税特別措置法第六十八条の二の二第三項に規定する特定グループ内株式交換に該当するものを除く。）」と、同号ハ中「その株式交換」とあるのは「その株式交換（租税特別措置法第六十八条の二の二第三項に規定する特定グループ内株式交換に該当するものを除く。）」と、同法第六十二条の九第一項中「おける当該株式交換」とあるのは「おける当該株式交換（租税特別措置法第六十八条の二の二第三項（適格合併等の範囲等に関する特例）に規定する特定グループ内株式交換に該当するものを除く。）」とする。
art-68-2-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-3
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations in the case where a share exchange conducted by a domestic corporation falls under a specified intra-group share exchange (meaning a share exchange that falls under both of the following, excluding one that satisfies the requirement that any of the principal businesses conducted by the wholly owned subsidiary corporation in a share exchange (meaning a wholly owned subsidiary corporation in a share exchange prescribed in Article 2, item (xii)-6 of that Act; hereinafter the same applies in this paragraph) before the share exchange and any of the businesses conducted by the wholly owning parent corporation resulting from a share exchange (meaning a wholly owning parent corporation resulting from a share exchange prescribed in item (xii)-6-3 of that Article; hereinafter the same applies in this paragraph, paragraph (5), item (i) and paragraph (3) of the following Article) before that share exchange are related to each other and other requirements specified by Cabinet Order), the phrase "that share exchange" in Article 2, item (xii)-17, (a) of that Act is deemed to be replaced with "that share exchange (excluding one that falls under a specified intra-group share exchange prescribed in Article 68-2-2, paragraph (3) (Special Provisions Concerning the Scope, etc. of Qualified Merger) of the Act on Special Measures Concerning Taxation)", the phrase "that share exchange, etc." in (b) of that item with "that share exchange, etc. (excluding one that falls under a specified intra-group share exchange prescribed in Article 68-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation)", the phrase "that share exchange" in (c) of that item with "that share exchange (excluding one that falls under a specified intra-group share exchange prescribed in Article 68-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation)", and the phrase "that share exchange in the case" in Article 62-9, paragraph (1) of that Act with "that share exchange (excluding one that falls under a specified intra-group share exchange prescribed in Article 68-2-2, paragraph (3) (Special Provisions Concerning the Scope, etc. of Qualified Merger) of the Act on Special Measures Concerning Taxation) in the case".
machine translation, not official
**一** 株式交換完全子法人と株式交換完全親法人との間に特定支配関係があること。
art-68-2-2/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-3/item-1
where there is a specified controlling interest between the wholly owned subsidiary corporation in a share exchange and the wholly owning parent corporation resulting from a share exchange; and
machine translation, not official
**二** 株式交換完全子法人の株主に法人税法第二条第十二号の十七に規定する株式交換完全支配親法人のうちいずれか一の法人（特定軽課税外国法人等に該当するものに限る。）の株式が交付されること。
art-68-2-2/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-3/item-2
where a shareholder of the wholly owned subsidiary corporation in a share exchange is provided with shares of any one corporation (limited to one that falls under the category of specified foreign corporation with less tax burden, etc.) out of the fully controlling parent corporations in a share exchange prescribed in Article 2, item (xii)-17 of the Corporation Tax Act.
machine translation, not official
**第四項** 内国法人の有する資産又は負債を外国法人に対して移転する現物出資が特定現物出資（内国法人の有する特定外国子法人の株式を当該内国法人に係る特定外国親法人等に対して移転する現物出資をいう。）に該当する場合における法人税法その他の法令の規定の適用については、同法第二条第十二号の十四中「次のいずれかに該当する現物出資（」とあるのは、「次のいずれかに該当する現物出資（租税特別措置法第六十八条の二の二第四項（適格合併等の範囲等に関する特例）に規定する特定現物出資、」とする。
art-68-2-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-4
Where a capital contribution in kind whereby a domestic corporation transfers its assets or liabilities to a foreign corporation falls under the category of specified capital contribution in kind (meaning a capital contribution in kind whereby a domestic corporation transfers shares of a specified foreign subsidiary corporation in its possession to a specified foreign parent corporation, etc. of the domestic corporation), with regard to the application of the provisions of the Corporation Tax Act and any other laws and regulations, the term "capital contribution in kind that falls under any of the following (limited to" in Article 2, item (xii)-14 of that Act is deemed to be replaced with "capital contribution in kind that falls under any of the following (limited to a specified capital contribution in kind prescribed in Article 68-2-2, paragraph (4) (Special Provisions Concerning the Scope, etc. of Qualified Merger) of the Act on Special Measures Concerning Taxation,".
machine translation, not official
**第五項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-68-2-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-5
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特定軽課税外国法人等 特定軽課税外国法人及び合併、分割又は株式交換（以下この号において「合併等」という。）の直前において特定軽課税外国法人（当該合併等の直前において合併法人、分割承継法人又は株式交換完全親法人の発行済株式又は出資（自己が有する自己の株式を除く。以下この項において「発行済株式等」という。）の全部を直接又は間接に保有するものに限る。）の発行済株式等の全部を直接又は間接に保有する外国法人（特定軽課税外国法人に該当するものを除く。）をいう。
art-68-2-2/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-5/item-1
specified foreign corporation with less tax burden, etc.: A specified foreign corporation with less tax burden, and a foreign corporation (excluding one that falls under the category of specified foreign corporation with less tax burden) that, immediately before a merger, company split or share exchange (referred to as a "merger, etc." in this item), directly or indirectly holds all of the issued shares, etc. of a specified foreign corporation with less tax burden (limited to one that, immediately before that merger, etc., directly or indirectly holds all of the issued shares of or capital contributions to (excluding its own shares held by itself; referred to as "issued shares, etc." in this paragraph) the merging corporation, the successor corporation in a company split or the wholly owning parent corporation resulting from a share exchange);
machine translation, not official
**二** 特定軽課税外国法人 その本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国法人をいう。
art-68-2-2/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-5/item-2
specified foreign corporation with less tax burden: A foreign corporation specified by Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan;
machine translation, not official
**三** 特定支配関係 一方の内国法人と他方の内国法人との間にいずれか一方の内国法人が他方の内国法人の発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式を直接又は間接に保有する関係その他の政令で定める関係をいう。
art-68-2-2/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-5/item-3
specified controlling interest: A relationship between two domestic corporations whereby either domestic corporation holds, directly or indirectly, shares that account for more than 50 percent of the total number or total amount of the issued shares, etc. of the other domestic corporation or any other special relationship specified by Cabinet Order;
machine translation, not official
**四** 特定外国子法人 外国法人で、その現物出資の日を含む当該外国法人の事業年度開始の日前二年以内に開始した各事業年度のうち最も古い事業年度開始の日からその現物出資の日までの期間内のいずれかの時において、居住者（第二条第一項第一号の二に規定する居住者をいう。以下この号において同じ。）、内国法人及び特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある同項第一号の二に規定する非居住者をいう。）が、その発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式を有するもののうち、特定軽課税外国法人に該当するものをいう。
art-68-2-2/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-5/item-4
specified foreign subsidiary corporation: A foreign corporation in which, at any time during the period from the first day of the earliest business year that commenced within two years before the first day of the business year of the foreign corporation that includes the date of the capital contribution in kind, until that date of the capital contribution in kind, residents (meaning residents prescribed in Article 2, paragraph (1), item (i)-2; hereinafter the same applies in this item), domestic corporations and specially-related nonresidents (meaning nonresidents prescribed in Article 2, paragraph (1), item (i)-2 with a special relationship specified by Cabinet Order to residents or domestic corporations) hold shares that account for more than 50 percent of the total number or total amount of the issued shares, etc. of the foreign corporation, and which falls under the category of specified foreign corporation with less tax burden; and
machine translation, not official
**五** 特定外国親法人等 外国法人で、内国法人との間に、当該外国法人が当該内国法人の発行済株式等の総数又は総額の百分の八十以上の数又は金額の株式を直接又は間接に保有する関係その他の政令で定める関係のあるもののうち、特定軽課税外国法人に該当するものをいう。
art-68-2-2/par-5/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-5/item-5
specified foreign parent corporation, etc.: A foreign corporation which has a relationship with a domestic corporation whereby the foreign corporation directly or indirectly holds shares that account for 80 percent or more of the total number or total amount of the issued shares, etc. of the domestic corporation, or any other relationship specified by Cabinet Order, and which falls under the category of specified foreign corporation with less tax burden.
machine translation, not official
**第六項** 前各項に定めるもののほか、第一項に規定する特定グループ内合併、第二項に規定する特定グループ内分割、第三項に規定する特定グループ内株式交換又は第四項に規定する特定現物出資が行われた場合における法人税法その他の法令の規定の適用に関し必要な事項は、政令で定める。
art-68-2-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-6
Beyond what is specified in the preceding paragraphs, the necessary matters concerning the application of the provisions of the Corporation Tax Act and any other laws and regulations in the case where a specified intra-group merger prescribed in paragraph (1), specified intra-group company split prescribed in paragraph (2), specified intra-group share exchange prescribed in paragraph (3) or specified capital contribution in kind prescribed in paragraph (4) has been implemented, are specified by Cabinet Order.
machine translation, not official
### 第六十八条の三（特定の合併等が行われた場合の株主等の課税の特例） — (Special Provisions on Taxation of the Shareholders in the Event of a Specified Merger)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-68-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3 · https://japanlaw.org/l/332AC0000000026/art-68-3
**第一項** 法人が旧株（当該法人が有していた株式（出資を含む。以下この条において同じ。）をいう。）を発行した内国法人の合併（適格合併に該当しないものに限る。）により合併法人との間に当該合併法人の発行済株式又は出資（自己が有する自己の株式を除く。第三項において「発行済株式等」という。）の全部を直接又は間接に保有する関係として政令で定める関係がある外国法人のうちいずれか一の外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人等（前条第五項第一号に規定する特定軽課税外国法人等をいう。以下この条において同じ。）の株式に該当するときは、法人税法第六十一条の二第二項（同法第百四十二条第二項の規定により準じて計算する場合を含む。）及び第十七項の規定は、適用しない。
art-68-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-3/par-1
Where a corporation has, as a result of a merger (limited to a merger that does not fall under the category of qualified merger) of a domestic corporation to which the corporation issued old shares (meaning shares (including capital contributions; hereinafter the same applies in this Article) that were held by the corporation), been provided with shares of any one foreign corporation out of the foreign corporations which have a relationship with the merging corporation specified by Cabinet Order as a relationship whereby the foreign corporation directly or indirectly holds the whole of the issued shares of or capital contributions to the merging corporation (excluding the shares held by the merging corporation; referred to in paragraph (3) as "issued shares, etc."), if the shares of the foreign corporation are shares of a specified foreign corporation with less tax burden, etc. (meaning a specified foreign corporation with less tax burden, etc. prescribed in paragraph (5), item (i) of the preceding Article; hereinafter the same applies in this Article), the provisions of Article 61-2, paragraph (2) of the Corporation Tax Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provisions of Article 142, paragraph (2) of that Act) and paragraph (17) of that Article do not apply.
machine translation, not official
**第二項** 法人が所有株式（当該法人が有する株式をいう。）を発行した内国法人の行つた特定分割型分割（法人税法第二条第十二号の九イに規定する分割対価資産として分割承継法人に係る同法第六十一条の二第四項に規定する親法人のうちいずれか一の法人（特定軽課税外国法人等に該当するものに限る。以下この項において「特定外国親法人」という。）の株式以外の資産が交付されなかつた分割型分割（前条第二項第一号に規定する分割で、適格分割型分割に該当しないものに限る。）をいう。）により分割承継法人に係る特定外国親法人の株式の交付を受けた場合における同法第六十一条の二第四項（同法第百四十二条第二項の規定により準じて計算する場合を含む。）及び第十七項の規定の適用については、同法第六十一条の二第四項中「ものに限る。」とあるのは「ものに限るものとし、租税特別措置法第六十八条の三第二項（特定の合併等が行われた場合の株主等の課税の特例）に規定する特定分割型分割に該当するものを除く。」と、同条第十七項中「及び第八項」とあるのは「、第八項」と、「金銭等不交付株式分配」とあるのは「金銭等不交付株式分配及び租税特別措置法第六十八条の三第二項に規定する特定分割型分割」と、「同条第一項第二号」とあるのは「第二十四条第一項第二号」とする。
art-68-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-68-3/par-2
Where a corporation has, as a result of a specified company split by split-off implemented by a domestic corporation to which the corporation issued owned shares (meaning shares held by the corporation) (such specified company split by split-off means a company split by split-off (meaning a split prescribed in paragraph (2), item (i) of the preceding Article, which does not fall under the category of qualified company split by split-off) whereby no assets other than shares of any one corporation (limited to one that falls under the category of specified foreign corporation with less tax burden, etc.; referred to as a "specified foreign parent corporation" in this paragraph) out of the parent corporations, prescribed in Article 61-2, paragraph (4) of the Corporation Tax Act, of the successor corporation in a company split have been provided as assets as a consideration for a split prescribed in Article 2, item (xii)-9, (a) of that Act), been provided with shares of a specified foreign parent corporation of the successor corporation in a company split, with regard to the application of the provisions of Article 61-2, paragraph (4) of that Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provisions of Article 142, paragraph (2) of that Act) and paragraph (17) of that Article, the phrase "limited to those" in Article 61-2, paragraph (4) of that Act is deemed to be replaced with "limited to those, and excluding those that fall under a specified company split by split-off prescribed in Article 68-3, paragraph (2) (Special Provisions on Taxation of the Shareholders in the Event of a Specified Merger) of the Act on Special Measures Concerning Taxation", the phrase "and paragraph (8)" in paragraph (17) of that Article with ", paragraph (8)", the phrase "share distribution without delivery of money, etc." with "share distribution without delivery of money, etc. and a specified company split by split-off prescribed in Article 68-3, paragraph (2) of the Act on Special Measures Concerning Taxation", and the phrase "item (ii) of paragraph (1) of that Article" with "Article 24, paragraph (1), item (ii)".
machine translation, not official
**第三項** 法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた株式交換（法人税法第二条第十二号の十七に規定する適格株式交換等に該当しないものに限る。）により株式交換完全親法人との間に当該株式交換完全親法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある外国法人のうちいずれか一の外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人等の株式に該当するときは、当該旧株の譲渡については、同法第六十一条の二第九項（同法第百四十二条第二項の規定により準じて計算する場合を含む。）及び第六十一条の十一第一項の規定は、適用しない。
art-68-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-68-3/par-3
Where a corporation has, as a result of a share exchange (limited to a share exchange that does not fall under the category of qualified share exchange, etc. prescribed in Article 2, item (xii)-17 of the Corporation Tax Act) implemented by a domestic corporation to which the corporation issued old shares (meaning shares that were held by the corporation), been provided with shares of any one foreign corporation out of the foreign corporations which have a relationship with the wholly owning parent corporation resulting from a share exchange specified by Cabinet Order as a relationship whereby the foreign corporation directly or indirectly holds the whole of the issued shares, etc. of the wholly owning parent corporation resulting from a share exchange, if the shares of the foreign corporation are shares of a specified foreign corporation with less tax burden, etc., the provisions of Article 61-2, paragraph (9) of that Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provisions of Article 142, paragraph (2) of that Act) and Article 61-11, paragraph (1) of that Act do not apply to the transfer of those old shares.
machine translation, not official
**第四項** 前三項の規定の適用がある場合の株式の取得価額その他法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-68-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-68-3/par-4
The acquisition cost for shares in the case where the provisions of the preceding three paragraphs apply, and other necessary matters concerning the application of the provisions of laws and regulations on corporation tax are specified by Cabinet Order.
Ministry of Justice translation — Japanese Law Translation Database System
### 第六十八条の三の二（特定目的信託に係る受託法人の課税の特例） — (Special Provisions on Taxation of the Trust Corporation of a Special Purpose Trusts)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-68-3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-2
**第一項** 法人税法第二条第二十九号の二ホに掲げる特定目的信託（以下この条において「特定目的信託」という。）のうち第一号に掲げる要件を満たすものの利益の分配の額として政令で定める金額（以下この項及び第四項において「利益の分配の額」という。）で当該特定目的信託に係る受託法人（同法第四条の三に規定する受託法人（第二条の二第三項において準用する同法第四条の三第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。以下第三項までにおいて同じ。）の第二号に掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、その利益の分配の額が当該事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。
art-68-3-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-1
Any amount specified by Cabinet Order as the amount of distribution of profit from a specified-purpose trust listed in Article 2, item (xxix)-2, (e) of the Corporation Tax Act (hereinafter referred to in this Article as a "specified-purpose trust") (such amount of distribution of profit referred to in this paragraph and paragraph (4) as "amount of distribution of profit"), which pertains to the business year of the Trust Corporation (meaning a Trust Corporation prescribed in Article 4-3 of the Act (limited to a Trust Corporation that is deemed to be a domestic corporation pursuant to the provisions of Article 4-3, item (i) of the Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (3) and therefore be subject to the provisions of this Act); hereinafter the same applies up to paragraph (3)) for the specified-purpose trust, is included in the amount of deductible expenses in the calculation of the amount of [the Trust Corporation's] income for the business year, if the specified-purpose trust satisfies the requirements listed in item (i) and the business year satisfies the requirements listed in item (ii); provided, however, that where the amount of distribution of profit exceeds the amount specified by Cabinet Order as the amount of [the Trust Corporation's] income for the business year, the amount to be included in the amount of deductible expenses is limited to such amount specified by Cabinet Order:
machine translation, not official
**一** 次に掲げる全ての要件
art-68-3-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-1/item-1
all of the following requirements:
Ministry of Justice translation — Japanese Law Translation Database System
**イ** 資産の流動化に関する法律第二百二十五条第一項の規定による届出が行われているものであること。
art-68-3-2/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-1/item-1/sub-1
notification has been made with respect to the special purpose trust pursuant to the provisions of Article 225, paragraph (1) of the Act on Securitization of Assets;
Ministry of Justice translation — Japanese Law Translation Database System
**ロ** 次のいずれかに該当するものであること。
art-68-3-2/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-1/item-1/sub-2
the special purpose trust conforms to any of the following conditions:
Ministry of Justice translation — Japanese Law Translation Database System
**（１）** その発行者（金融商品取引法第二条第五項に規定する発行者をいう。以下この号において同じ。）による社債的受益権（資産の流動化に関する法律第二百三十条第一項第二号に規定する社債的受益権をいう。以下この号及び次号ロにおいて同じ。）の募集が金融商品取引法第二条第三項に規定する取得勧誘（同項第一号に掲げる場合に該当するものに限る。）であつて、その社債的受益権の発行価額の総額が一億円以上であるもの
art-68-3-2/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-1/item-1/sub-2/sub2-1
the public offering of bond-type beneficial interests (meaning bond-type beneficial interests prescribed in Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets; hereinafter the same applies in this item and in (b) of the following item) by its issuer (meaning the issuer prescribed in Article 2, paragraph (5) of the Financial Instruments and Exchange Act; hereinafter the same applies in this item) is a solicitation of offers to acquire prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act (limited to one that falls under the case listed in item (i) of that paragraph), and the total issue price of those bond-type beneficial interests is 100,000,000 yen or more;
machine translation, not official
**（２）** その発行者が行つた社債的受益権の募集により社債的受益権が機関投資家（金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業のうち同条第八項に規定する有価証券関連業に該当するもの又は同条第四項に規定する投資運用業を行う者に限る。）その他の財務省令で定めるものをいう。以下この号において同じ。）のみによつて引き受けられたもの
art-68-3-2/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-1/item-1/sub-2/sub2-2
the bond-type beneficial interests have been underwritten only by institutional investors (meaning financial instruments business operators prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to persons engaged in, out of the type I financial instruments business prescribed in Article 28, paragraph (1) of that Act, that which falls under the securities-related business prescribed in paragraph (8) of that Article, or in the investment management business prescribed in paragraph (4) of that Article) and other persons specified by Order of the Ministry of Finance; hereinafter the same applies in this item) through the public offering of bond-type beneficial interests conducted by its issuer;
machine translation, not official
**（３）** その発行者が行つた受益権（社債的受益権を除く。以下この号において同じ。）の募集により受益権が五十人以上の者によつて引き受けられたもの
art-68-3-2/par-1/item-1/sub-2/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-1/item-1/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-1/item-1/sub-2/sub2-3
the beneficial interests have been underwritten by 50 or more persons through the public offering of beneficial interests (excluding bond-type beneficial interests; hereinafter the same applies in this item) conducted by its issuer;
machine translation, not official
**（４）** その発行者が行つた受益権の募集により受益権が機関投資家のみによつて引き受けられたもの
art-68-3-2/par-1/item-1/sub-2/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-1/item-1/sub-2/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-1/item-1/sub-2/sub2-4
the beneficial interests have been underwritten only by institutional investors through the public offering of beneficial interests conducted by its issuer.
machine translation, not official
**ハ** その発行者による受益権の募集が主として国内において行われるものとして政令で定めるものに該当するものであること。
art-68-3-2/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-1/item-1/sub-3
the public offering of beneficial rights of the special purpose trust conducted by the issuer falls under the category of public offering of beneficial rights specified by Cabinet Order as one conducted mainly in Japan; and
Ministry of Justice translation — Japanese Law Translation Database System
**ニ** その他政令で定める要件
art-68-3-2/par-1/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-1/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-1/item-1/sub-4
Any other requirement specified by Cabinet Order.
Ministry of Justice translation — Japanese Law Translation Database System
**二** 次に掲げる全ての要件
art-68-3-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-1/item-2
all of the following requirements:
Ministry of Justice translation — Japanese Law Translation Database System
**イ** 当該事業年度終了の時において法人税法第二条第十号に規定する同族会社のうち政令で定めるものに該当するもの（前号ロ（１）又は（２）に該当する特定目的信託に係る受託法人を除く。）でないこと。
art-68-3-2/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-1/item-2/sub-1
at the end of the business year, the Trust Corporation is not one that falls under the category of family corporations prescribed in Article 2, item (x) of the Corporation Tax Act that are specified by Cabinet Order (excluding a Trust Corporation for a specified-purpose trust that falls under (b), (1) or (2) of the preceding item);
machine translation, not official
**ロ** 当該事業年度に係る利益の分配の額が当該事業年度の分配可能利益の額として政令で定める金額（当該受託法人が社債的受益権に係る受益証券（資産の流動化に関する法律第二条第十五項に規定する受益証券をいう。）を発行している特定目的信託に係る受託法人である場合には、当該金額から政令で定める金額を控除した金額）の百分の九十に相当する金額を超えていること。
art-68-3-2/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-1/item-2/sub-2
the amount of distribution of profit pertaining to the business year exceeds 90 percent of the amount specified by Cabinet Order as the amount of distributable profit for the business year (or, if the Trust Corporation is a Trust Corporation for a specified-purpose trust that has issued beneficiary certificates (meaning beneficiary certificates prescribed in Article 2, paragraph (15) of the Act on the Securitization of Assets) pertaining to bond-type beneficial interests, the amount obtained by deducting the amount specified by Cabinet Order from that amount);
machine translation, not official
**ハ** その他政令で定める要件
art-68-3-2/par-1/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-1/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-1/item-2/sub-3
any other requirement specified by Cabinet Order.
Ministry of Justice translation — Japanese Law Translation Database System
**第二項** 特定目的信託に係る受託法人に対する法人税法の規定の適用については、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第二十三条第一項 内国法人が 内国法人（第二条第二十九号の二ホ（定義）に掲げる特定目的信託（以下「特定目的信託」という。）に係る第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人（以下「受託法人」という。）を除く。）が
第二十三条の二第一項 内国法人が外国子会社 内国法人（特定目的信託に係る受託法人を除く。以下この項において同じ。）が外国子会社
第五十七条第一項ただし書 所得の金額の百分の五十 所得の金額の百分の五十（租税特別措置法第六十八条の三の二第一項第一号（特定目的信託に係る受託法人の課税の特例）に掲げる要件を満たす特定目的信託に係る受託法人にあつては、当該所得の金額の百分の百）
第六十九条第一項 内国法人が各事業年度 内国法人（特定目的信託に係る受託法人を除く。以下この条において同じ。）が各事業年度
art-68-3-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-2
With regard to the application of the provisions of the Corporation Tax Act to a Trust Corporation for a specified-purpose trust, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Act listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 23, paragraph (1) a domestic corporation a domestic corporation (excluding a Trust Corporation prescribed in Article 4-3 (Application of This Act to Trust Corporations) (hereinafter referred to as a "Trust Corporation") for a specified-purpose trust listed in Article 2, item (xxix)-2, (e) (Definitions) (hereinafter referred to as a "specified-purpose trust"))
Article 23-2, paragraph (1) a domestic corporation receives from a foreign subsidiary a domestic corporation (excluding a Trust Corporation for a specified-purpose trust; hereinafter the same applies in this paragraph) receives from a foreign subsidiary
Article 57, paragraph (1), proviso 50 percent of the amount of income 50 percent of the amount of income (or, for a Trust Corporation for a specified-purpose trust that satisfies the requirements listed in Article 68-3-2, paragraph (1), item (i) (Special Provisions on Taxation of the Trust Corporation of a Special Purpose Trusts) of the Act on Special Measures Concerning Taxation, 100 percent of that amount of income)
Article 69, paragraph (1) a domestic corporation in each business year a domestic corporation (excluding a Trust Corporation for a specified-purpose trust; hereinafter the same applies in this Article) in each business year
machine translation, not official
**第三項** 特定目的信託に係る受託法人に対する第六十二条の三第三項、第六十六条の八第一項及び第七項並びに第六十六条の九の四第一項及び第六項の規定の適用については、第六十二条の三第三項中「該当するもの」とあるのは「該当するもの及び第六十八条の三の二第一項に規定する特定目的信託に係る同項に規定する受託法人が行う譲渡で同項第二号（ロを除く。）に掲げる要件を満たす事業年度において行うもの」と、第六十六条の八第一項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」と、「同法」とあるのは「法人税法」と、同条第七項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」と、第六十六条の九の四第一項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」と、「同法」とあるのは「法人税法」と、同条第六項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」とする。
art-68-3-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-3
With regard to the application of the provisions of Article 62-3, paragraph (3), Article 66-8, paragraphs (1) and (7), and Article 66-9-4, paragraphs (1) and (6) to a Trust Corporation for a specified-purpose trust, the phrase "that which falls under" in Article 62-3, paragraph (3) is deemed to be replaced with "that which falls under, and a transfer conducted by the Trust Corporation prescribed in Article 68-3-2, paragraph (1) for a specified-purpose trust prescribed in that paragraph that is conducted in a business year that satisfies the requirements listed in item (ii) of that paragraph (excluding (b))", the phrase "a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in Article 66-8, paragraph (1) is deemed to be replaced with "a foreign corporation", the phrase "that Act" with "the Corporation Tax Act", the phrase "a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in paragraph (7) of that Article with "a foreign corporation", the phrase "a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in Article 66-9-4, paragraph (1) with "a foreign corporation", the phrase "that Act" with "the Corporation Tax Act", and the phrase "a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in paragraph (6) of that Article with "a foreign corporation".
machine translation, not official
**第四項** 法人が受ける特定目的信託の利益の分配の額に係る法人税法第二十三条の規定の適用については、同条第一項中「金額（第一号」とあるのは、「金額（第二条第二十九号の二ホ（定義）に掲げる特定目的信託の租税特別措置法第六十八条の三の二第一項（特定目的信託に係る受託法人の課税の特例）に規定する利益の分配の額を除くものとし、第一号」とする。
art-68-3-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-4
With regard to the application of the provisions of Article 23 of the Corporation Tax Act to the amount of distribution of profit from a specified-purpose trust received by a corporation, the phrase "amounts (for the amount listed in item (i)" in paragraph (1) of that Article is deemed to be replaced with "amounts (excluding the amount of distribution of profit prescribed in Article 68-3-2, paragraph (1) (Special Provisions on Taxation of the Trust Corporation of a Special Purpose Trusts) of the Act on Special Measures Concerning Taxation from a specified-purpose trust listed in Article 2, item (xxix)-2, (e) (Definitions), and, for the amount listed in item (i)".
machine translation, not official
**第五項** 第一項の規定は、同項の規定の適用を受けようとする事業年度の法人税法第二条第三十一号に規定する確定申告書（次項において「確定申告書」という。）に、第一項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付があり、かつ、同項第一号ロ及びハに掲げる要件を満たしていることを明らかにする書類を保存している場合に限り、適用する。
art-68-3-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-5
The provisions of paragraph (1) apply only where the Trust Corporation for a specified-purpose trust has filed a final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act (referred to in the following paragraph as a "final return") for the business year for which the Trust Corporation seeks the application of the provisions of the paragraph, with an application made therein to seek the inclusion in deductible expenses of the amount to be included in the amount of deductible expenses pursuant to the provisions of paragraph (1) and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expenses, and preserved the documents that certify that the requirements listed in items (i), (b) and (c) of the paragraph are satisfied.
machine translation, not official
**第六項** 税務署長は、前項の記載若しくは明細書の添付がない確定申告書の提出があつた場合又は同項の書類の保存がない場合においても、その記載若しくは明細書の添付又は書類の保存がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。
art-68-3-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-6
Even where the Trust Corporation for a specified-purpose trust has filed a final return without the application or written statement set forth in the preceding paragraph attached thereto or failed to preserve the documents on the calculation set forth in the paragraph, the district director may, when they find any unavoidable reason for the Trust Corporation's failure to make a necessary application, attach a necessary written statement or preserve the necessary documents on the calculation, apply the provisions of paragraph (1).
machine translation, not official
**第七項** 前二項に定めるもののほか、第一項から第四項までの規定の適用その他特定目的信託に係る法人税法第四条の三に規定する受託法人及び特定目的信託の受益者の事業年度の所得に対する法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-68-3-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-7
Beyond what is specified in the preceding two paragraphs, the application of the provisions of paragraphs (1) through (4), and other necessary matters concerning the application of the provisions of laws and regulations concerning corporation tax on income for the relevant business year of a Trust Corporation prescribed in Article 4-3 of the Corporation Tax Act from a specified-purpose trust and of the beneficiaries of the specified-purpose trust are specified by Cabinet Order.
machine translation, not official
### 第六十八条の三の三（特定投資信託に係る受託法人の課税の特例） — (Special Provisions on Taxation of the Trust Corporation of a Special Investment Trust)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-68-3-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-3
**第一項** 特定投資信託（投資信託及び投資法人に関する法律（以下この項において「投資信託法」という。）第二条第三項に規定する投資信託のうち、法人課税信託に該当するものをいう。以下この条において同じ。）のうち第一号に掲げる要件を満たすものの収益の分配の額として政令で定める金額（以下この項及び第四項において「収益の分配の額」という。）で当該特定投資信託に係る受託法人（法人税法第四条の三に規定する受託法人（第二条の二第三項において準用する同法第四条の三第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。次項及び第三項において同じ。）の第二号に掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、その収益の分配の額が当該事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。
art-68-3-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1
Any amount specified by Cabinet Order as the amount of distribution of proceeds from a specified investment trust (meaning an investment trust prescribed in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations (referred to in this paragraph as the "Investment Trust Act"), which falls under the category of trust subject to corporate taxation; hereinafter the same applies in this Article) (such amount of distribution of proceeds referred to in this paragraph and paragraph (4) as "amount of distribution of proceeds"), which pertains to the business year of the Trust Corporation (meaning a Trust Corporation prescribed in Article 4-3 of the Corporation Tax Act (limited to a Trust Corporation that is deemed to be a domestic corporation pursuant to the provisions of Article 4-3, item (i) of the Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (3) and therefore be subject to the provisions of this Act); the same applies in the following paragraph and paragraph (3)) for the specified investment trust, is included in the amount of deductible expenses in the calculation of the amount of [the Trust Corporation's] income for the business year, if the specified investment trust satisfies the requirements listed in item (i) and the business year satisfies the requirements listed in item (ii); provided, however, that where the amount of distribution of proceeds exceeds the amount specified by Cabinet Order as the amount of [the Trust Corporation's] income for the business year, the amount to be included in the amount of deductible expenses is to be limited to such amount specified by Cabinet Order:
machine translation, not official
**一** 次に掲げる全ての要件
art-68-3-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-1
all of the following requirements:
Ministry of Justice translation — Japanese Law Translation Database System
**イ** 投資信託法第四条第一項又は第四十九条第一項の規定による届出が行われていること。
art-68-3-3/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-1/sub-1
notification has been made with respect to the special investment trust pursuant to the provisions of Article 4, paragraph (1) or Article 49, paragraph (1) of the Investment Trust Act;
Ministry of Justice translation — Japanese Law Translation Database System
**ロ** その受託者（投資信託法第二条第一項に規定する委託者指図型投資信託にあつては、委託者。ハにおいて同じ。）による受益権の募集が機関投資家私募（投資信託法第四条第二項第十二号に規定する適格機関投資家私募のうち財務省令で定める者のみを相手方として行うものをいう。）により行われるものであつて、投資信託約款（同条第一項に規定する委託者指図型投資信託約款又は投資信託法第四十九条第一項に規定する委託者非指図型投資信託約款をいう。）にその旨の記載があること。
art-68-3-3/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-1/sub-2
the public offering of beneficial interests of the specified investment trust conducted by the trustee (or, for an investment trust operated with instruction from the settlor prescribed in Article 2, paragraph (1) of the Investment Trust Act, the settlor; the same applies in (c)) is conducted by way of private placement by an institutional investment (meaning private placement by a qualified institutional investment prescribed in Article 4, paragraph (2), item (xii) of the Investment Trust Act only with a person specified by Order of the Ministry of Finance as the counterparty) and an investment trust contract (meaning a contract for an investment trust operated with instruction from the settlor prescribed in paragraph (1) of that Article or a contract for an investment trust operated without instruction from the settlor prescribed in Article 49, paragraph (1) of the Investment Trust Act) contains the statement to that effect;
machine translation, not official
**ハ** その受託者による受益権の募集が主として国内において行われるものとして政令で定めるものに該当するものであること。
art-68-3-3/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-1/sub-3
the public offering of beneficial rights of the special investment trust conducted by the trustee falls under the category of public offering of beneficial rights specified by Cabinet Order as one conducted mainly in Japan; and.
Ministry of Justice translation — Japanese Law Translation Database System
**ニ** その他政令で定める要件
art-68-3-3/par-1/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-1/sub-4
any other requirement specified by Cabinet Order.
Ministry of Justice translation — Japanese Law Translation Database System
**二** 次に掲げる全ての要件
art-68-3-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-2
all of the following requirements:
Ministry of Justice translation — Japanese Law Translation Database System
**イ** 当該事業年度終了の時において法人税法第二条第十号に規定する同族会社に該当していないこと。
art-68-3-3/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-2/sub-1
at the end of the business year, the trust corporation does not fall under the category of family corporations prescribed in Article 2, item (x) of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**ロ** 当該事業年度に係る収益の分配の額の分配可能収益の額に占める割合として政令で定める割合が百分の九十を超えていること。
art-68-3-3/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-2/sub-2
the ratio specified by Cabinet Order as the ratio of the amount of distribution of proceeds pertaining to the business year to the amount of distributable proceeds exceeds 90 percent;
machine translation, not official
**ハ** 当該事業年度終了の時において有する投資信託法第二条第一項に規定する特定資産のうち有価証券、不動産その他の政令で定める資産の帳簿価額として政令で定める金額がその時において有する資産の総額として政令で定める金額の二分の一に相当する金額を超えていること。
art-68-3-3/par-1/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-2/sub-3
the amount specified by Cabinet Order as the book value of securities, real property and other assets specified by Cabinet Order, out of the specified assets prescribed in Article 2, paragraph (1) of the Investment Trust Act held at the end of the business year, exceeds the amount equivalent to one half of the amount specified by Cabinet Order as the total amount of the assets held at that time;
machine translation, not official
**ニ** その他政令で定める要件
art-68-3-3/par-1/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-2/sub-4
any other requirement specified by Cabinet Order.
machine translation, not official
**第二項** 特定投資信託に係る受託法人に対する法人税法の規定の適用については、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第二十三条第一項 内国法人が 内国法人（租税特別措置法第六十八条の三の三第一項第一号ロ及びハ（特定投資信託に係る受託法人の課税の特例）に掲げる要件を満たす特定投資信託（同項に規定する特定投資信託をいう。以下同じ。）に係る第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人（以下「受託法人」という。）を除く。）が
第二十三条の二第一項 内国法人が外国子会社 内国法人（特定投資信託に係る受託法人を除く。以下この項において同じ。）が外国子会社
第五十七条第一項ただし書 所得の金額の百分の五十 所得の金額の百分の五十（租税特別措置法第六十八条の三の三第一項第一号（特定投資信託に係る受託法人の課税の特例）に掲げる要件を満たす特定投資信託に係る受託法人にあつては、当該所得の金額の百分の百）
第六十九条第一項 内国法人が各事業年度 内国法人（特定投資信託に係る受託法人を除く。以下この条において同じ。）が各事業年度
art-68-3-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-2
With regard to the application of the provisions of the Corporation Tax Act to a Trust Corporation for a specified investment trust, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Act listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 23, paragraph (1) a domestic corporation a domestic corporation (excluding a Trust Corporation prescribed in Article 4-3 (Application of This Act to Trust Corporations) (hereinafter referred to as a "Trust Corporation") for a specified investment trust that satisfies the requirements listed in Article 68-3-3, paragraph (1), item (i), (b) and (c) (Special Provisions on Taxation of the Trust Corporation of a Special Investment Trust) of the Act on Special Measures Concerning Taxation (meaning a specified investment trust prescribed in that paragraph; hereinafter the same applies))
Article 23-2, paragraph (1) a domestic corporation receives from a foreign subsidiary a domestic corporation (excluding a Trust Corporation for a specified investment trust; hereinafter the same applies in this paragraph) receives from a foreign subsidiary
Article 57, paragraph (1), proviso 50 percent of the amount of income 50 percent of the amount of income (or, for a Trust Corporation for a specified investment trust that satisfies the requirements listed in Article 68-3-3, paragraph (1), item (i) (Special Provisions on Taxation of the Trust Corporation of a Special Investment Trust) of the Act on Special Measures Concerning Taxation, 100 percent of that amount of income)
Article 69, paragraph (1) a domestic corporation in each business year a domestic corporation (excluding a Trust Corporation for a specified investment trust; hereinafter the same applies in this Article) in each business year
machine translation, not official
**第三項** 特定投資信託に係る受託法人に対する第六十二条の三第三項、第六十六条の八第一項及び第七項並びに第六十六条の九の四第一項及び第六項の規定の適用については、第六十二条の三第三項中「該当するもの」とあるのは「該当するもの及び第六十八条の三の三第一項に規定する特定投資信託に係る同項に規定する受託法人が行う譲渡で同項第二号（ロを除く。）に掲げる要件を満たす事業年度において行うもの」と、第六十六条の八第一項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」と、「同法」とあるのは「法人税法」と、同条第七項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」と、第六十六条の九の四第一項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」と、「同法」とあるのは「法人税法」と、同条第六項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」とする。
art-68-3-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-3
With regard to the application of the provisions of Article 62-3, paragraph (3), Article 66-8, paragraphs (1) and (7), and Article 66-9-4, paragraphs (1) and (6) to a Trust Corporation for a specified investment trust, the phrase "that which falls under" in Article 62-3, paragraph (3) is deemed to be replaced with "that which falls under, and a transfer conducted by the Trust Corporation prescribed in Article 68-3-3, paragraph (1) for a specified investment trust prescribed in that paragraph that is conducted in a business year that satisfies the requirements listed in item (ii) of that paragraph (excluding (b))", the phrase "a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in Article 66-8, paragraph (1) is deemed to be replaced with "a foreign corporation", the phrase "that Act" with "the Corporation Tax Act", the phrase "a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in paragraph (7) of that Article with "a foreign corporation", the phrase "a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in Article 66-9-4, paragraph (1) with "a foreign corporation", the phrase "that Act" with "the Corporation Tax Act", and the phrase "a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in paragraph (6) of that Article with "a foreign corporation".
machine translation, not official
**第四項** 法人が受ける特定投資信託（第一項第一号ロ及びハに掲げる要件を満たすものに限る。）の収益の分配の額に係る法人税法第二十三条の規定の適用については、同条第一項中「金額（第一号」とあるのは、「金額（租税特別措置法第六十八条の三の三第四項（特定投資信託に係る受託法人の課税の特例）に規定する特定投資信託の同条第一項に規定する収益の分配の額を除くものとし、第一号」とする。
art-68-3-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-4
With regard to the application of the provisions of Article 23 of the Corporation Tax Act to the amount of distribution of proceeds from a specified investment trust (limited to one that satisfies the requirements listed in paragraph (1), item (i), (b) and (c)) received by a corporation, the phrase "amounts (for the amount listed in item (i)" in paragraph (1) of that Article is deemed to be replaced with "amounts (excluding the amount of distribution of proceeds prescribed in Article 68-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation from a specified investment trust prescribed in paragraph (4) (Special Provisions on Taxation of the Trust Corporation of a Special Investment Trust) of that Article, and, for the amount listed in item (i)".
machine translation, not official
**第五項** 第一項の規定は、同項の規定の適用を受けようとする事業年度の法人税法第二条第三十一号に規定する確定申告書（次項において「確定申告書」という。）に、第一項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付があり、かつ、同項第一号ロ及びハに掲げる要件を満たしていることを明らかにする書類を保存している場合に限り、適用する。
art-68-3-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-5
The provisions of paragraph (1) apply only where the Trust Corporation for a specified investment trust has filed a final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act (referred to in the following paragraph as a "final return") for the business year for which the Trust Corporation seeks the application of the provisions of the paragraph, with an application made therein to seek the inclusion in deductible expenses of the amount to be included in the amount of deductible expenses pursuant to the provisions of paragraph (1) and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expenses, and preserved the documents that certify that the requirements listed in item (i), (b) and (c) of the paragraph are satisfied.
machine translation, not official
**第六項** 税務署長は、前項の記載若しくは明細書の添付がない確定申告書の提出があつた場合又は同項の書類の保存がない場合においても、その記載若しくは明細書の添付又は書類の保存がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。
art-68-3-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-6
Even where the Trust Corporation for a specified investment trust has filed a final return without the application or written statement set forth in the preceding paragraph attached thereto or failed to preserve the documents on the calculation set forth in the paragraph, the district director may, when they find any unavoidable reason for the Trust Corporation's failure to make a necessary application, attach a necessary written statement or preserve the necessary documents on the calculation, apply the provisions of paragraph (1).
machine translation, not official
**第七項** 前二項に定めるもののほか、第一項から第四項までの規定の適用その他特定投資信託に係る法人税法第四条の三に規定する受託法人及び特定投資信託の受益者の事業年度の所得に対する法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-68-3-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-7
Beyond what is specified in the preceding two paragraphs, the application of the provisions of paragraphs (1) through (4), and other necessary matters concerning the application of the provisions of laws and regulations concerning corporation tax on income for the relevant business year of a Trust Corporation prescribed in Article 4-3 of the Corporation Tax Act from a specified investment trust and of the beneficiaries of the specified investment trust are specified by Cabinet Order.
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### 第六十八条の三の四（課税所得の範囲の変更等の場合の特例） — Special Provisions in the Case of Change in the Scope of Taxable Income, etc.
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art-68-3-4 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-4
**第一項** 普通法人又は協同組合等が公益法人等に該当することとなる場合には、その該当することとなる日の前日に当該普通法人又は協同組合等が解散したものとみなして、第五十五条、第五十六条、第五十七条の四、第五十七条の五及び第五十七条の八の規定その他政令で定める規定を適用する。
art-68-3-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-4/par-1
If an ordinary corporation or a cooperative, etc. comes to fall under the category of public interest corporation, etc., that ordinary corporation or cooperative, etc. is deemed to have dissolved on the day before the day on which it comes to fall under that category, and the provisions of Articles 55, 56, 57-4, 57-5 and 57-8 and other provisions specified by Cabinet Order apply.
machine translation, not official
**第二項** 普通法人又は協同組合等が公益法人等に該当することとなつた場合には、その該当することとなつた日に当該公益法人等が設立されたものとみなして、第四十二条の四第一項、第四項及び第七項、第四十二条の六第三項、第四十二条の九第二項、第四十二条の十二の四第三項、第四十二条の十二の五、第四十二条の十二の六第四項、第七項及び第十四項、第四十二条の十二の七第三項及び第八項並びに第四十二条の十三第五項の規定その他政令で定める規定を適用する。
art-68-3-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-4/par-2
If an ordinary corporation or a cooperative, etc. has come to fall under the category of public interest corporation, etc., that public interest corporation, etc. is deemed to have been established on the day on which it came to fall under that category, and the provisions of Article 42-4, paragraphs (1), (4) and (7), Article 42-6, paragraph (3), Article 42-9, paragraph (2), Article 42-12-4, paragraph (3), Article 42-12-5, Article 42-12-6, paragraphs (4), (7) and (14), Article 42-12-7, paragraphs (3) and (8), and Article 42-13, paragraph (5) and other provisions specified by Cabinet Order apply.
machine translation, not official
**第三項** 恒久的施設を有する外国法人が恒久的施設を有しないこととなる場合（当該外国法人を被合併法人とする適格合併その他の政令で定める事由により恒久的施設を有しないこととなる場合を除く。）には、当該外国法人の法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額の計算については、その有しないこととなる日に当該外国法人が解散したものとみなして、第五十六条及び第五十七条の八の規定その他政令で定める規定を適用する。
art-68-3-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-4/par-3
If a foreign corporation that has a permanent establishment comes to have no permanent establishment (excluding the case where it comes to have no permanent establishment due to a qualified merger in which that foreign corporation is the merged corporation or any other event specified by Cabinet Order), with regard to the calculation of the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act of that foreign corporation, that foreign corporation is deemed to have dissolved on the day on which it comes to have no permanent establishment, and the provisions of Articles 56 and 57-8 and other provisions specified by Cabinet Order apply.
machine translation, not official
**第四項** 恒久的施設を有しない外国法人が恒久的施設を有することとなつた場合（その有することとなつた日を含む事業年度前のいずれかの事業年度において恒久的施設を有していた場合に限る。）には、当該外国法人の法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額の計算については、その有することとなつた日に当該外国法人が設立されたものとみなして、第四十二条の四第一項、第四項及び第七項、第四十二条の六第三項、第四十二条の九第二項、第四十二条の十二の四第三項、第四十二条の十二の五、第四十二条の十二の六第四項、第七項及び第十四項、第四十二条の十二の七第三項及び第八項並びに第四十二条の十三第五項の規定その他政令で定める規定を適用する。
art-68-3-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-4/par-4
If a foreign corporation that has no permanent establishment has come to have a permanent establishment (limited to the case where it had a permanent establishment in any business year before the business year that includes the day on which it came to have one), with regard to the calculation of the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act of that foreign corporation, that foreign corporation is deemed to have been established on the day on which it came to have a permanent establishment, and the provisions of Article 42-4, paragraphs (1), (4) and (7), Article 42-6, paragraph (3), Article 42-9, paragraph (2), Article 42-12-4, paragraph (3), Article 42-12-5, Article 42-12-6, paragraphs (4), (7) and (14), Article 42-12-7, paragraphs (3) and (8), and Article 42-13, paragraph (5) and other provisions specified by Cabinet Order apply.
machine translation, not official
**第五項** 普通法人又は協同組合等が当該普通法人又は協同組合等を被合併法人とし、公益法人等を合併法人とする適格合併を行つた場合の処理その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-68-3-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-68-3-4/par-5
The treatment in the case where an ordinary corporation or a cooperative, etc. has conducted a qualified merger in which that ordinary corporation or cooperative, etc. is the merged corporation and a public interest corporation, etc. is the merging corporation, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
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### 第六十八条の四（電子情報処理組織による申告の特例） — Special Provisions on Filing Returns by Means of Electronic Data Processing System
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art-68-4 · https://japanlaw.org/en/special-taxation-measures-act/art-68-4 · https://japanlaw.org/l/332AC0000000026/art-68-4
**第一項** 法人税法第七十五条の四第二項に規定する特定法人又は地方法人税法第十九条の三第二項に規定する特定法人である内国法人がこの章の規定（これに基づく命令を含む。）その他法人税又は地方法人税に関する特例を定めている規定として政令で定める規定の適用を受ける場合における法人税法第二編第一章第三節第二款の二又は地方法人税法第二章第三節第三款の規定の適用については、法人税法第七十五条の四第一項中「含む。）」とあるのは「含む。）の規定、租税特別措置法第三章（法人税法の特例）の規定（これに基づく命令を含む。第三項において同じ。）、同法第六十八条の四（電子情報処理組織による申告の特例）に規定する政令で定める規定」と、同条第三項中「含む。）及び」とあるのは「含む。）の規定、租税特別措置法第三章の規定、同法第六十八条の四に規定する政令で定める規定、」と、地方法人税法第十九条の三第一項中「含む。）」とあるのは「含む。）の規定、租税特別措置法第三章の規定（これに基づく命令を含む。同項において同じ。）、同法第六十八条の四に規定する政令で定める規定」と、同条第三項中「含む。）及び」とあるのは「含む。）の規定、租税特別措置法第三章の規定、同法第六十八条の四に規定する政令で定める規定、」とする。
art-68-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-4/par-1
With regard to the application of the provisions of Part II, Chapter I, Section 3, Subsection 2-2 of the Corporation Tax Act or Chapter II, Section 3, Subsection 3 of the Local Corporation Tax Act in the case where a domestic corporation that is a specified corporation prescribed in Article 75-4, paragraph (2) of the Corporation Tax Act or a specified corporation prescribed in Article 19-3, paragraph (2) of the Local Corporation Tax Act receives the application of the provisions of this Chapter (including orders based on them) or other provisions specified by Cabinet Order as provisions that provide for special provisions concerning corporation tax or local corporation tax, the phrase "(including orders based on it)" in Article 75-4, paragraph (1) of the Corporation Tax Act is deemed to be replaced with "(including orders based on it), the provisions of Chapter III (Special Provisions on the Corporation Tax Act) of the Act on Special Measures Concerning Taxation (including orders based on them; the same applies in paragraph (3)), the provisions specified by Cabinet Order prescribed in Article 68-4 (Special Provisions on Filing Returns by Means of Electronic Data Processing System) of that Act", the phrase "(including orders based on it) and" in paragraph (3) of that Article with "(including orders based on it), the provisions of Chapter III of the Act on Special Measures Concerning Taxation, the provisions specified by Cabinet Order prescribed in Article 68-4 of that Act,", the phrase "(including orders based on it)" in Article 19-3, paragraph (1) of the Local Corporation Tax Act with "(including orders based on it), the provisions of Chapter III of the Act on Special Measures Concerning Taxation (including orders based on them; the same applies in that paragraph), the provisions specified by Cabinet Order prescribed in Article 68-4 of that Act", and the phrase "(including orders based on it) and" in paragraph (3) of that Article with "(including orders based on it), the provisions of Chapter III of the Act on Special Measures Concerning Taxation, the provisions specified by Cabinet Order prescribed in Article 68-4 of that Act,".
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### 第六十八条の五（退職年金等積立金に対する法人税の課税の停止） — Suspension of Imposition of Corporation Tax on Retirement Pension Funds
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art-68-5 · https://japanlaw.org/en/special-taxation-measures-act/art-68-5 · https://japanlaw.org/l/332AC0000000026/art-68-5
**第一項** 法人税法第八十四条第一項に規定する退職年金業務等（同法附則第二十条第二項の規定により退職年金業務等とみなされる業務を含む。）を行う法人の平成十一年四月一日から令和十一年三月三十一日までの間に開始する各事業年度の退職年金等積立金については、同法第七条又は第九条及び同法附則第二十条第一項の規定にかかわらず、退職年金等積立金に対する法人税を課さない。
art-68-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-5/par-1
With regard to the retirement pension funds for each business year commencing during the period from April 1, 1999 to March 31, 2029 of a corporation that conducts retirement pension business, etc. prescribed in Article 84, paragraph (1) of the Corporation Tax Act (including business deemed to be retirement pension business, etc. pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act), notwithstanding the provisions of Article 7 or 9 of that Act and Article 20, paragraph (1) of the Supplementary Provisions of that Act, no corporation tax on retirement pension funds is imposed.
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### 第六十八条の六（公益法人等の損益計算書等の提出） — Submission of Profit and Loss Statements, etc. by Public Interest Corporations, etc.
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art-68-6 · https://japanlaw.org/en/special-taxation-measures-act/art-68-6 · https://japanlaw.org/l/332AC0000000026/art-68-6
**第一項** 公益法人等（法人税法以外の法律によつて公益法人等とみなされているもので政令で定める法人及び小規模な法人として政令で定める法人を除く。）は、当該事業年度につき法人税法第七十四条第一項の規定による申告書を提出すべき場合を除き、財務省令で定めるところにより、当該事業年度の損益計算書又は収支計算書を、当該事業年度終了の日の翌日から四月以内（政令で定める法人にあつては、同日から政令で定める期間内）に、当該事業年度終了の日におけるその主たる事務所の所在地の所轄税務署長に提出しなければならない。
art-68-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-6/par-1
A public interest corporation, etc. (excluding a corporation specified by Cabinet Order that is deemed to be a public interest corporation, etc. under an Act other than the Corporation Tax Act and a corporation specified by Cabinet Order as a small-scale corporation) must, except where it is required to file a return under the provisions of Article 74, paragraph (1) of the Corporation Tax Act for the business year, submit, as provided by Order of the Ministry of Finance, its profit and loss statement or statement of receipts and disbursements for the business year to the district director having jurisdiction over the location of its principal office as of the end of the business year, within four months from the day following the end of the business year (or, for a corporation specified by Cabinet Order, within the period specified by Cabinet Order from that day).
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## 第四章 相続税法の特例 — Chapter IV Special Provisions on the Inheritance Tax Act
heading: machine translation, not official
ch-4 · https://japanlaw.org/en/special-taxation-measures-act/ch-4 · https://japanlaw.org/l/332AC0000000026/ch-4
### 第六十九条 〔削除 / repealed〕
art-69 · https://japanlaw.org/en/special-taxation-measures-act/art-69 · https://japanlaw.org/l/332AC0000000026/art-69
**第一項** 削除
art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/art-69/par-1
no English for this paragraph
### 第六十九条の二（在外財産等についての相続税の課税価格の計算の特例） — Special Provisions on Calculation of the Taxable Value for Inheritance Tax on Overseas Property, etc.
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art-69-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-2 · https://japanlaw.org/l/332AC0000000026/art-69-2
**第一項** 相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下第七十条の八の二までにおいて同じ。）により取得した財産のうちに昭和二十年八月十五日において相続税法の施行地外にあつた財産その他財務省令で定める財産（以下この条及び次条において「在外財産等」という。）がある場合には、当該在外財産等（当該相続に係る同法第二十七条の規定による申告書の提出期限までに、財務省令で定めるところによりその価額を算定することができるものを除く。）の価額は、当該相続又は遺贈に係る相続税の課税価格の計算の基礎に算入しない。
art-69-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-2/par-1
If the property acquired through inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies up to Article 70-8-2) includes property that was located outside the area where the Inheritance Tax Act is in force on August 15, 1945, or other property specified by Order of the Ministry of Finance (referred to as "overseas property, etc." in this Article and the following Article), the value of that overseas property, etc. (excluding that whose value can be calculated, as provided by Order of the Ministry of Finance, by the due date for filing the return under the provisions of Article 27 of that Act pertaining to that inheritance) is not included in the basis for calculating the taxable value for inheritance tax pertaining to that inheritance or bequest.
machine translation, not official
**第二項** 相続又は包括遺贈により承継した被相続人の債務のうちに相続税法の施行地外において履行すべき財務省令で定める債務で昭和二十年八月十五日において存したものがあるときは、当該債務の金額は、当該相続に係る相続税の課税価格の計算上、同法第十三条の規定による債務控除の金額に算入しない。
art-69-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-2/par-2
If the obligations of the decedent succeeded to through inheritance or universal legacy include obligations specified by Order of the Ministry of Finance that are to be performed outside the area where the Inheritance Tax Act is in force and that existed on August 15, 1945, the amount of those obligations is not included in the amount of debt deduction under the provisions of Article 13 of that Act in calculating the taxable value for inheritance tax pertaining to that inheritance.
machine translation, not official
**第三項** 第一項の規定は、同項の規定の適用を受けようとする者の当該相続に係る相続税法第二十七条の規定による申告書に同項の規定の適用を受けようとする旨及び在外財産等の明細に関する事項の記載がない場合には、適用しない。
art-69-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-2/par-3
The provisions of paragraph (1) do not apply if the return under the provisions of Article 27 of the Inheritance Tax Act pertaining to that inheritance of the person seeking the application of the provisions of that paragraph does not contain a statement to the effect that the person seeks the application of the provisions of that paragraph and of the matters concerning the details of the overseas property, etc.
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### 第六十九条の三（在外財産等の価額が算定可能となつた場合の修正申告等） — Amended Returns, etc. Where the Value of Overseas Property, etc. Has Become Calculable
caption: machine translation, not official
art-69-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3 · https://japanlaw.org/l/332AC0000000026/art-69-3
**第一項** 前条第一項の規定の適用を受けて同項に規定する相続又は遺贈に係る申告書を提出した者（その者の相続人及び包括受遺者を含む。）は、同項の規定の適用を受けた在外財産等について同項に規定する財務省令で定めるところによりその価額を算定することができることとなつた場合には、その算定することができることとなつた日の翌日から四月以内に修正申告書を提出し、かつ、当該期限内に当該修正申告書の提出により納付すべき税額を納付しなければならない。
art-69-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-1
A person who has filed a return pertaining to the inheritance or bequest prescribed in paragraph (1) of the preceding Article upon receiving the application of the provisions of that paragraph (including that person's heirs and universal legatees) must, if it has become possible to calculate the value of the overseas property, etc. to which the provisions of that paragraph were applied as provided by the Order of the Ministry of Finance prescribed in that paragraph, file an amended return within four months from the day following the day on which it became possible to calculate it, and pay the amount of tax to be paid as a result of filing that amended return within that time limit.
machine translation, not official
**第二項** 前条第一項の規定の適用を受けた者は、同項の規定の適用を受けた財産について同項に規定する財務省令で定めるところによりその価額を算定して相続税の課税価格に算入することにより相続税法第二十七条の規定による申告書を提出すべきこととなつた場合には、その算定することができることとなつた日の翌日から四月以内に期限後申告書を提出し、かつ、当該期限内に当該期限後申告書の提出により納付すべき税額を納付しなければならない。
art-69-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-2
If a person who has received the application of the provisions of paragraph (1) of the preceding Article comes to be required to file a return under the provisions of Article 27 of the Inheritance Tax Act as a result of calculating the value of the property to which the provisions of that paragraph were applied, as provided by the Order of the Ministry of Finance prescribed in that paragraph, and including it in the taxable value for inheritance tax, the person must file a return filed after the due date within four months from the day following the day on which it became possible to calculate it, and pay the amount of tax to be paid as a result of filing that return filed after the due date within that time limit.
machine translation, not official
**第三項** 前二項の規定により申告書を提出すべき者がこれらの申告書を提出しなかつた場合には、税務署長は、これらの申告書に記載すべきであつた課税価格、相続税額その他の事項につき国税通則法第二十四条若しくは第二十六条の規定による更正又は同法第二十五条の規定による決定を行う。
art-69-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-3
If a person who is required to file a return under the provisions of the preceding two paragraphs fails to file that return, the district director is to make a reassessment under the provisions of Article 24 or 26 of the Act on General Rules for National Taxes or a determination under the provisions of Article 25 of that Act with respect to the taxable value, the amount of inheritance tax and other matters that should have been stated in that return.
machine translation, not official
**第四項** 第一項の規定による修正申告書及び前項の更正（当該申告書を提出すべき者に係るものに限る。）に対する国税通則法の規定の適用については、次に定めるところによる。
art-69-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-4
With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under the provisions of paragraph (1) and a reassessment referred to in the preceding paragraph (limited to one pertaining to a person who is required to file that return), the following applies:
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**一** 当該修正申告書で第一項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを期限内申告書とみなす。
art-69-3/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-4/item-1
an amended return that has been filed within the time limit for filing prescribed in paragraph (1) is deemed to be a return filed by the due date, except where the provisions of Article 20 of the Act on General Rules for National Taxes are applied;
machine translation, not official
**二** 当該修正申告書で第一項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第六十九条の三第一項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「相続税法第二十七条の規定による申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第六十九条の三第一項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「相続税法第二十七条の規定による申告書」とする。
art-69-3/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-4/item-2
with regard to an amended return that has been filed after the time limit for filing prescribed in paragraph (1) and that reassessment, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "the time limit for filing an amended return prescribed in Article 69-3, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date" in Article 61, paragraph (1), item (i) of that Act with "return under the provisions of Article 27 of the Inheritance Tax Act", the phrase "return filed by the due date or return filed after the due date" in paragraph (2) of that Article with "amended return under the provisions of Article 69-3, paragraph (1) of the Act on Special Measures Concerning Taxation", and the phrase "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) of that Act with "return under the provisions of Article 27 of the Inheritance Tax Act";
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**三** 国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
art-69-3/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-4/item-3
the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item.
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**第五項** 第二項の規定による期限後申告書及び第三項の更正（当該申告書を提出すべき者に係るものに限る。）又は決定に対する国税通則法の規定の適用については、次に定めるところによる。
art-69-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-5
With regard to the application of the provisions of the Act on General Rules for National Taxes to a return filed after the due date under the provisions of paragraph (2) and a reassessment (limited to one pertaining to a person who is required to file that return) or determination referred to in paragraph (3), the following applies:
machine translation, not official
**一** 当該期限後申告書で第二項に規定する提出期限内に提出されたものについては、これを期限内申告書とみなす。
art-69-3/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-5/item-1
a return filed after the due date that has been filed within the time limit for filing prescribed in paragraph (2) is deemed to be a return filed by the due date;
machine translation, not official
**二** 当該期限後申告書で第二項に規定する提出期限後に提出されたもの及び当該更正又は決定については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは、「租税特別措置法第六十九条の三第二項に規定する期限後申告書の提出期限」とする。
art-69-3/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-5/item-2
with regard to a return filed after the due date that has been filed after the time limit for filing prescribed in paragraph (2) and that reassessment or determination, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "the time limit for filing a return filed after the due date prescribed in Article 69-3, paragraph (2) of the Act on Special Measures Concerning Taxation".
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### 第六十九条の四（小規模宅地等についての相続税の課税価格の計算の特例） — Special Provisions on Calculation of the Taxable Value for Inheritance Tax on Small-Scale Residential Land, etc.
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art-69-4 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4 · https://japanlaw.org/l/332AC0000000026/art-69-4
**第一項** 個人が相続又は遺贈により取得した財産のうちに、当該相続の開始の直前において、当該相続若しくは遺贈に係る被相続人又は当該被相続人と生計を一にしていた当該被相続人の親族（第三項において「被相続人等」という。）の事業（事業に準ずるものとして政令で定めるものを含む。同項において同じ。）の用又は居住の用（居住の用に供することができない事由として政令で定める事由により相続の開始の直前において当該被相続人の居住の用に供されていなかつた場合（政令で定める用途に供されている場合を除く。）における当該事由により居住の用に供されなくなる直前の当該被相続人の居住の用を含む。同項第二号において同じ。）に供されていた宅地等（土地又は土地の上に存する権利をいう。同項及び次条第五項において同じ。）で財務省令で定める建物又は構築物の敷地の用に供されているもののうち政令で定めるもの（特定事業用宅地等、特定居住用宅地等、特定同族会社事業用宅地等及び貸付事業用宅地等に限る。以下この条において「特例対象宅地等」という。）がある場合には、当該相続又は遺贈により財産を取得した者に係る全ての特例対象宅地等のうち、当該個人が取得をした特例対象宅地等又はその一部でこの項の規定の適用を受けるものとして政令で定めるところにより選択をしたもの（以下この項及び次項において「選択特例対象宅地等」という。）については、限度面積要件を満たす場合の当該選択特例対象宅地等（以下この項において「小規模宅地等」という。）に限り、相続税法第十一条の二に規定する相続税の課税価格に算入すべき価額は、当該小規模宅地等の価額に次の各号に掲げる小規模宅地等の区分に応じ当該各号に定める割合を乗じて計算した金額とする。
art-69-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-1
If the property acquired by an individual through inheritance or bequest includes, out of the residential land, etc. (meaning land or rights existing on land; the same applies in paragraph (3) and paragraph (5) of the following Article) that, immediately before the commencement of the succession, was used for the business (including that specified by Cabinet Order as being equivalent to a business; the same applies in paragraph (3)) of, or as the residence (including, where the land, etc. was not used as the residence of the decedent immediately before the commencement of the succession due to a reason specified by Cabinet Order as a reason that makes it impossible to use it as a residence (excluding where it is used for a purpose specified by Cabinet Order), the use as the residence of the decedent immediately before it ceased to be used as a residence due to that reason; the same applies in paragraph (3), item (ii)) of, the decedent pertaining to that inheritance or bequest or a relative of that decedent who shared the same livelihood with that decedent (referred to as a "decedent, etc." in paragraph (3)), and that is used as the site of a building or structure specified by Order of the Ministry of Finance, residential land, etc. specified by Cabinet Order (limited to residential land, etc. for specified business use, residential land, etc. for specified residential use, residential land, etc. for business use of a specified family company and residential land, etc. used for a leasing business; hereinafter referred to as "special eligible residential land, etc." in this Article), then, with regard to the special eligible residential land, etc. acquired by that individual, or a portion thereof, that has been selected, as provided by Cabinet Order, as land to which the provisions of this paragraph are to be applied, out of all the special eligible residential land, etc. pertaining to the persons who acquired property through that inheritance or bequest (hereinafter referred to as "selected residential land, etc. eligible for the special provisions" in this paragraph and the following paragraph), the value to be included in the taxable value for inheritance tax prescribed in Article 11-2 of the Inheritance Tax Act is, limited to that selected residential land, etc. eligible for the special provisions in the case where the area limit requirement is satisfied (referred to as "small-scale residential land, etc." in this paragraph), the amount calculated by multiplying the value of that small-scale residential land, etc. by the percentage specified in each of the following items according to the category of small-scale residential land, etc. listed in each of those items:
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**一** 特定事業用宅地等である小規模宅地等、特定居住用宅地等である小規模宅地等及び特定同族会社事業用宅地等である小規模宅地等 百分の二十
art-69-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-1/item-1
small-scale residential land, etc. that is residential land, etc. for specified business use, small-scale residential land, etc. that is residential land, etc. for specified residential use and small-scale residential land, etc. that is residential land, etc. for business use of a specified family company: 20 percent;
machine translation, not official
**二** 貸付事業用宅地等である小規模宅地等 百分の五十
art-69-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-1/item-2
small-scale residential land, etc. that is residential land, etc. used for a leasing business: 50 percent.
machine translation, not official
**第二項** 前項に規定する限度面積要件は、当該相続又は遺贈により特例対象宅地等を取得した者に係る次の各号に掲げる選択特例対象宅地等の区分に応じ、当該各号に定める要件とする。
art-69-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-2
The area limit requirement prescribed in the preceding paragraph is the requirement specified in each of the following items according to the category of selected residential land, etc. eligible for the special provisions listed in each of those items pertaining to the persons who acquired special eligible residential land, etc. through that inheritance or bequest:
machine translation, not official
**一** 特定事業用宅地等又は特定同族会社事業用宅地等（第三号イにおいて「特定事業用等宅地等」という。）である選択特例対象宅地等 当該選択特例対象宅地等の面積の合計が四百平方メートル以下であること。
art-69-4/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-2/item-1
selected residential land, etc. eligible for the special provisions that is residential land, etc. for specified business use or residential land, etc. for business use of a specified family company (referred to as "residential land, etc. for specified business use or similar use" in item (iii), (a)): the total area of that selected residential land, etc. eligible for the special provisions is 400 square meters or less;
machine translation, not official
**二** 特定居住用宅地等である選択特例対象宅地等 当該選択特例対象宅地等の面積の合計が三百三十平方メートル以下であること。
art-69-4/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-2/item-2
selected residential land, etc. eligible for the special provisions that is residential land, etc. for specified residential use: the total area of that selected residential land, etc. eligible for the special provisions is 330 square meters or less;
machine translation, not official
**三** 貸付事業用宅地等である選択特例対象宅地等 次のイ、ロ及びハの規定により計算した面積の合計が二百平方メートル以下であること。
art-69-4/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-2/item-3
selected residential land, etc. eligible for the special provisions that is residential land, etc. used for a leasing business: the total of the areas calculated pursuant to the provisions of (a), (b) and (c) below is 200 square meters or less.
machine translation, not official
**イ** 特定事業用等宅地等である選択特例対象宅地等がある場合の当該選択特例対象宅地等の面積を合計した面積に四百分の二百を乗じて得た面積
art-69-4/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-2/item-3/sub-1
if there is selected residential land, etc. eligible for the special provisions that is residential land, etc. for specified business use or similar use, the area obtained by multiplying the total area of that selected residential land, etc. eligible for the special provisions by 200/400;
machine translation, not official
**ロ** 特定居住用宅地等である選択特例対象宅地等がある場合の当該選択特例対象宅地等の面積を合計した面積に三百三十分の二百を乗じて得た面積
art-69-4/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-2/item-3/sub-2
if there is selected residential land, etc. eligible for the special provisions that is residential land, etc. for specified residential use, the area obtained by multiplying the total area of that selected residential land, etc. eligible for the special provisions by 200/330;
machine translation, not official
**ハ** 貸付事業用宅地等である選択特例対象宅地等の面積を合計した面積
art-69-4/par-2/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-2/item-3/sub-3
the total area of selected residential land, etc. eligible for the special provisions that is residential land, etc. used for a leasing business.
machine translation, not official
**第三項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-69-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-3
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
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**一** 特定事業用宅地等 被相続人等の事業（不動産貸付業その他政令で定めるものを除く。以下この号及び第三号において同じ。）の用に供されていた宅地等で、次に掲げる要件のいずれかを満たす当該被相続人の親族（当該親族から相続又は遺贈により当該宅地等を取得した当該親族の相続人を含む。イ及び第四号（ロを除く。）において同じ。）が相続又は遺贈により取得したもの（相続開始前三年以内に新たに事業の用に供された宅地等（政令で定める規模以上の事業を行つていた被相続人等の当該事業の用に供されたものを除く。）を除き、政令で定める部分に限る。）をいう。
art-69-4/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-3/item-1
residential land, etc. for specified business use: Residential land, etc. that was used for the business of a decedent, etc. (excluding real property leasing business and other businesses specified by Cabinet Order; hereinafter the same applies in this item and item (iii)) and that has been acquired through inheritance or bequest by a relative of that decedent (including an heir of that relative who has acquired that residential land, etc. from that relative through inheritance or bequest; the same applies in (a) and item (iv) (excluding (b))) who satisfies either of the following requirements (excluding residential land, etc. that was newly used for a business within three years before the commencement of the succession (excluding that used for the business of a decedent, etc. who had been conducting a business of a scale specified by Cabinet Order or more), and limited to the portion specified by Cabinet Order);
machine translation, not official
**イ** 当該親族が、相続開始時から相続税法第二十七条、第二十九条又は第三十一条第二項の規定による申告書の提出期限（以下この項において「申告期限」という。）までの間に当該宅地等の上で営まれていた被相続人の事業を引き継ぎ、申告期限まで引き続き当該宅地等を有し、かつ、当該事業を営んでいること。
art-69-4/par-3/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-3/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-3/item-1/sub-1
that relative has taken over the business of the decedent that was conducted on that residential land, etc. during the period from the time of the commencement of the succession until the due date for filing the return under the provisions of Article 27, 29 or 31, paragraph (2) of the Inheritance Tax Act (hereinafter referred to as the "return due date" in this paragraph), has continued to hold that residential land, etc. until the return due date, and is conducting that business;
machine translation, not official
**ロ** 当該被相続人の親族が当該被相続人と生計を一にしていた者であつて、相続開始時から申告期限（当該親族が申告期限前に死亡した場合には、その死亡の日。第四号イを除き、以下この項において同じ。）まで引き続き当該宅地等を有し、かつ、相続開始前から申告期限まで引き続き当該宅地等を自己の事業の用に供していること。
art-69-4/par-3/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-3/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-3/item-1/sub-2
that relative of the decedent is a person who shared the same livelihood with the decedent, has continued to hold that residential land, etc. from the time of the commencement of the succession until the return due date (or, if that relative dies before the return due date, the date of death; hereinafter the same applies in this paragraph, except in item (iv), (a)), and has continued to use that residential land, etc. for the relative's own business from before the commencement of the succession until the return due date.
machine translation, not official
**二** 特定居住用宅地等 被相続人等の居住の用に供されていた宅地等（当該宅地等が二以上ある場合には、政令で定める宅地等に限る。）で、当該被相続人の配偶者又は次に掲げる要件のいずれかを満たす当該被相続人の親族（当該被相続人の配偶者を除く。以下この号において同じ。）が相続又は遺贈により取得したもの（政令で定める部分に限る。）をいう。
art-69-4/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-3/item-2
residential land, etc. for specified residential use: Residential land, etc. that was used as the residence of a decedent, etc. (or, if there are two or more such pieces of residential land, etc., limited to the residential land, etc. specified by Cabinet Order) and that has been acquired through inheritance or bequest by the spouse of that decedent or by a relative of that decedent (excluding the spouse of that decedent; hereinafter the same applies in this item) who satisfies any of the following requirements (limited to the portion specified by Cabinet Order);
machine translation, not official
**イ** 当該親族が相続開始の直前において当該宅地等の上に存する当該被相続人の居住の用に供されていた一棟の建物（当該被相続人、当該被相続人の配偶者又は当該親族の居住の用に供されていた部分として政令で定める部分に限る。）に居住していた者であつて、相続開始時から申告期限まで引き続き当該宅地等を有し、かつ、当該建物に居住していること。
art-69-4/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-3/item-2/sub-1
that relative was a person who, immediately before the commencement of the succession, resided in a building that stood on that residential land, etc. and was used as the residence of the decedent (limited to the portion specified by Cabinet Order as the portion used as the residence of the decedent, the spouse of the decedent or that relative), has continued to hold that residential land, etc. from the time of the commencement of the succession until the return due date, and resides in that building;
machine translation, not official
**ロ** 当該親族（当該被相続人の居住の用に供されていた宅地等を取得した者であつて財務省令で定めるものに限る。）が次に掲げる要件の全てを満たすこと（当該被相続人の配偶者又は相続開始の直前において当該被相続人の居住の用に供されていた家屋に居住していた親族で政令で定める者がいない場合に限る。）。
art-69-4/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-3/item-2/sub-2
that relative (limited to a person who has acquired residential land, etc. used as the residence of the decedent and who is specified by Order of the Ministry of Finance) satisfies all of the following requirements (limited to the case where there is no spouse of the decedent and no relative specified by Cabinet Order who resided, immediately before the commencement of the succession, in the house used as the residence of the decedent):
machine translation, not official
**（１）** 相続開始前三年以内に相続税法の施行地内にある当該親族、当該親族の配偶者、当該親族の三親等内の親族又は当該親族と特別の関係がある法人として政令で定める法人が所有する家屋（相続開始の直前において当該被相続人の居住の用に供されていた家屋を除く。）に居住したことがないこと。
art-69-4/par-3/item-2/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-3/item-2/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-3/item-2/sub-2/sub2-1
the relative has not resided, within three years before the commencement of the succession, in a house located in the area where the Inheritance Tax Act is in force that is owned by that relative, the spouse of that relative, a relative within the third degree of kinship of that relative, or a corporation specified by Cabinet Order as a corporation having a special relationship with that relative (excluding the house used as the residence of the decedent immediately before the commencement of the succession);
machine translation, not official
**（２）** 当該被相続人の相続開始時に当該親族が居住している家屋を相続開始前のいずれの時においても所有していたことがないこと。
art-69-4/par-3/item-2/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-3/item-2/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-3/item-2/sub-2/sub2-2
the relative has never owned, at any time before the commencement of the succession, the house in which the relative resides at the time of the commencement of the succession of the decedent;
machine translation, not official
**（３）** 相続開始時から申告期限まで引き続き当該宅地等を有していること。
art-69-4/par-3/item-2/sub-2/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-3/item-2/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-3/item-2/sub-2/sub2-3
the relative has continued to hold that residential land, etc. from the time of the commencement of the succession until the return due date.
machine translation, not official
**ハ** 当該親族が当該被相続人と生計を一にしていた者であつて、相続開始時から申告期限まで引き続き当該宅地等を有し、かつ、相続開始前から申告期限まで引き続き当該宅地等を自己の居住の用に供していること。
art-69-4/par-3/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-3/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-3/item-2/sub-3
that relative was a person who shared the same livelihood with the decedent, has continued to hold that residential land, etc. from the time of the commencement of the succession until the return due date, and has continued to use that residential land, etc. as the relative's own residence from before the commencement of the succession until the return due date.
machine translation, not official
**三** 特定同族会社事業用宅地等 相続開始の直前に被相続人及び当該被相続人の親族その他当該被相続人と政令で定める特別の関係がある者が有する株式の総数又は出資の総額が当該株式又は出資に係る法人の発行済株式の総数又は出資の総額の十分の五を超える法人の事業の用に供されていた宅地等で、当該宅地等を相続又は遺贈により取得した当該被相続人の親族（財務省令で定める者に限る。）が相続開始時から申告期限まで引き続き有し、かつ、申告期限まで引き続き当該法人の事業の用に供されているもの（政令で定める部分に限る。）をいう。
art-69-4/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-3/item-3
residential land, etc. for business use of a specified family company: residential land, etc. that was, immediately before the commencement of the succession, used for the business of a corporation in which the total number of shares or the total amount of capital contributions held by the decedent, the decedent's relatives and other persons having a special relationship with the decedent as specified by Cabinet Order exceeds five-tenths of the total number of issued shares or the total amount of capital contributions of the corporation pertaining to those shares or capital contributions, which a relative of the decedent (limited to a person specified by Order of the Ministry of Finance) who acquired the residential land, etc. by inheritance or bequest has continued to hold from the time of the commencement of the succession until the return due date, and which has continued to be used for the business of that corporation until the return due date (limited to the portion specified by Cabinet Order);
machine translation, not official
**四** 貸付事業用宅地等 被相続人等の事業（不動産貸付業その他政令で定めるものに限る。以下この号において「貸付事業」という。）の用に供されていた宅地等で、次に掲げる要件のいずれかを満たす当該被相続人の親族が相続又は遺贈により取得したもの（特定同族会社事業用宅地等及び相続開始前三年以内に新たに貸付事業の用に供された宅地等（相続開始の日まで三年を超えて引き続き政令で定める貸付事業を行つていた被相続人等の当該貸付事業の用に供されたものを除く。）を除き、政令で定める部分に限る。）をいう。
art-69-4/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-3/item-4
residential land, etc. used for a leasing business: residential land, etc. that was used for the business of the decedent, etc. (limited to a real property leasing business and other businesses specified by Cabinet Order; referred to as a "leasing business" in this item), which a relative of the decedent who satisfies either of the following requirements has acquired by inheritance or bequest (excluding residential land, etc. for business use of a specified family company and residential land, etc. newly used for a leasing business within three years before the commencement of the succession (excluding residential land, etc. used for the leasing business of a decedent, etc. who had continuously conducted a leasing business specified by Cabinet Order for more than three years until the date of the commencement of the succession), and limited to the portion specified by Cabinet Order).
machine translation, not official
**イ** 当該親族が、相続開始時から申告期限までの間に当該宅地等に係る被相続人の貸付事業を引き継ぎ、申告期限まで引き続き当該宅地等を有し、かつ、当該貸付事業の用に供していること。
art-69-4/par-3/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-3/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-3/item-4/sub-1
the relative has taken over the decedent's leasing business relating to the residential land, etc. during the period from the time of the commencement of the succession until the return due date, has continued to hold the residential land, etc. until the return due date, and is using it for that leasing business;
machine translation, not official
**ロ** 当該被相続人の親族が当該被相続人と生計を一にしていた者であつて、相続開始時から申告期限まで引き続き当該宅地等を有し、かつ、相続開始前から申告期限まで引き続き当該宅地等を自己の貸付事業の用に供していること。
art-69-4/par-3/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-3/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-3/item-4/sub-2
the relative of the decedent is a person who shared living expenses with the decedent, has continued to hold the residential land, etc. from the time of the commencement of the succession until the return due date, and has continued to use the residential land, etc. for the relative's own leasing business from before the commencement of the succession until the return due date.
machine translation, not official
**第四項** 第一項の規定は、同項の相続又は遺贈に係る相続税法第二十七条の規定による申告書の提出期限（以下この項において「申告期限」という。）までに共同相続人又は包括受遺者によつて分割されていない特例対象宅地等については、適用しない。ただし、その分割されていない特例対象宅地等が申告期限から三年以内（当該期間が経過するまでの間に当該特例対象宅地等が分割されなかつたことにつき、当該相続又は遺贈に関し訴えの提起がされたことその他の政令で定めるやむを得ない事情がある場合において、政令で定めるところにより納税地の所轄税務署長の承認を受けたときは、当該特例対象宅地等の分割ができることとなつた日として政令で定める日の翌日から四月以内）に分割された場合（当該相続又は遺贈により財産を取得した者が次条第一項の規定の適用を受けている場合を除く。）には、その分割された当該特例対象宅地等については、この限りでない。
art-69-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-4
The provisions of paragraph (1) do not apply to special eligible residential land, etc. that has not been divided by the co-heirs or universal legatees by the due date for filing the return under Article 27 of the Inheritance Tax Act relating to the inheritance or bequest referred to in that paragraph (referred to as the "return due date" in this paragraph); provided, however, that this does not apply to the divided special eligible residential land, etc. in the case where the undivided special eligible residential land, etc. is divided within three years from the return due date (or, in the case where there are unavoidable circumstances specified by Cabinet Order, such as the filing of an action concerning the inheritance or bequest, for the special eligible residential land, etc. not having been divided before the expiration of that period, and the approval of the district director with jurisdiction over the place for tax payment has been obtained pursuant to the provisions of Cabinet Order, within four months from the day following the day specified by Cabinet Order as the day on which the division of the special eligible residential land, etc. became possible) (excluding the case where a person who has acquired property by the inheritance or bequest is subject to the provisions of paragraph (1) of the following Article).
machine translation, not official
**第五項** 相続税法第三十二条第一項の規定は、前項ただし書の場合その他既に分割された当該特例対象宅地等について第一項の規定の適用を受けていなかつた場合として政令で定める場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
art-69-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-5
The provisions of Article 32, paragraph (1) of the Inheritance Tax Act apply mutatis mutandis to the case referred to in the proviso to the preceding paragraph and other cases specified by Cabinet Order as cases where the provisions of paragraph (1) have not been applied to the special eligible residential land, etc. that has already been divided. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
machine translation, not official
**第六項** 第一項の規定は、第七十条の六の八第一項の規定の適用を受けた同条第二項第二号に規定する特例事業受贈者に係る同条第一項に規定する贈与者から相続又は遺贈により取得（第七十条の六の九第一項（同条第二項の規定により読み替えて適用する場合を含む。）の規定により相続又は遺贈により取得をしたものとみなされる場合における当該取得を含む。）をした特定事業用宅地等及び第七十条の六の十第一項の規定の適用を受ける同条第二項第二号に規定する特例事業相続人等に係る同条第一項に規定する被相続人から相続又は遺贈により取得をした特定事業用宅地等については、適用しない。
art-69-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-6
The provisions of paragraph (1) do not apply to residential land, etc. for specified business use that has been acquired by inheritance or bequest (including acquisition in the case where it is deemed to have been acquired by inheritance or bequest pursuant to the provisions of Article 70-6-9, paragraph (1) (including as applied by replacing terms pursuant to the provisions of paragraph (2) of that Article)) from the donor prescribed in Article 70-6-8, paragraph (1) relating to a special business donee prescribed in paragraph (2), item (ii) of that Article to whom the provisions of paragraph (1) of that Article have been applied, or to residential land, etc. for specified business use that has been acquired by inheritance or bequest from the decedent prescribed in Article 70-6-10, paragraph (1) relating to a special business heir, etc. prescribed in paragraph (2), item (ii) of that Article to whom the provisions of paragraph (1) of that Article apply.
machine translation, not official
**第七項** 第一項の規定は、同項の規定の適用を受けようとする者の当該相続又は遺贈に係る相続税法第二十七条又は第二十九条の規定による申告書（これらの申告書に係る期限後申告書及びこれらの申告書に係る修正申告書を含む。次項において「相続税の申告書」という。）に第一項の規定の適用を受けようとする旨を記載し、同項の規定による計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-69-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-7
The provisions of paragraph (1) apply only if a person seeking the application of the provisions of that paragraph states in the return under Article 27 or Article 29 of the Inheritance Tax Act relating to the inheritance or bequest (including a return filed after the due date relating to those returns and an amended return relating to those returns; referred to as an "inheritance tax return" in the following paragraph) that the person seeks the application of the provisions of paragraph (1), and attaches to it a written statement concerning the calculation under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第八項** 税務署長は、相続税の申告書の提出がなかつた場合又は前項の記載若しくは添付がない相続税の申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-69-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-8
Even in the case where no inheritance tax return has been filed, or where an inheritance tax return without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file, or to make the statement or attachment, the district director may apply the provisions of paragraph (1), but only in the case where there has been a submission of a document containing that statement and of the documents specified by Order of the Ministry of Finance referred to in that paragraph.
machine translation, not official
**第九項** 第一項に規定する小規模宅地等について、同項の規定の適用を受ける場合における相続税法第四十八条の二第六項において準用する同法第四十一条第二項の規定の適用については、同項中「財産を除く」とあるのは、「財産及び租税特別措置法（昭和三十二年法律第二十六号）第六十九条の四第一項（小規模宅地等についての相続税の課税価格の計算の特例）の規定の適用を受けた同項に規定する小規模宅地等を除く」とする。
art-69-4/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-9
With regard to the application of the provisions of Article 41, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to Article 48-2, paragraph (6) of that Act in the case where the provisions of paragraph (1) are applied to small-scale residential land, etc. prescribed in that paragraph, the phrase "excluding property" in that paragraph is deemed to be replaced with "excluding property and small-scale residential land, etc. prescribed in Article 69-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (Special Provisions on Calculation of Taxable Value for Inheritance Tax on Small-Scale Residential Land, etc.) to which the provisions of that paragraph have been applied".
machine translation, not official
**第十項** 第四項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-69-4/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-10
Beyond what is provided for in paragraph (4) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第六十九条の五（特定計画山林についての相続税の課税価格の計算の特例） — Special Provisions on Calculation of Taxable Value for Inheritance Tax on Specified Planned Forest
caption: machine translation, not official
art-69-5 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5 · https://japanlaw.org/l/332AC0000000026/art-69-5
**第一項** 特定計画山林相続人等が、相続又は遺贈（当該相続に係る被相続人からの贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下第七十条の七の九までにおいて同じ。）により取得した財産で相続税法第二十一条の九第三項（第七十条の二の六第一項、第七十条の二の七第一項（第七十条の二の八において準用する場合を含む。）又は第七十条の三第一項において準用する場合を含む。次項第二号において同じ。）の規定の適用を受けるものに係る贈与を含む。以下この項において同じ。）により取得した特定計画山林でこの項の規定の適用を受けるものとして政令で定めるところにより選択をしたもの（以下この項及び次項において「選択特定計画山林」という。）について、当該相続の開始の時から当該相続又は遺贈に係る同法第二十七条、第二十九条又は第三十一条第二項の規定による申告書の提出期限（当該特定計画山林相続人等が当該提出期限の前に死亡した場合には、その死亡の日。次項において「申告期限」という。）まで引き続き当該選択特定計画山林の全てを有している場合その他これに準ずる場合として政令で定める場合には、同法第十一条の二に規定する相続税の課税価格（同法第二十一条の十五第一項の規定の適用がある場合には、同項の規定による相続税の課税価格）に算入すべき価額は、当該選択特定計画山林の価額（当該選択特定計画山林が同法第二十一条の九第三項の規定の適用を受ける贈与により取得したものである場合には、当該価額から同法第二十一条の十一の二第一項の規定（第七十条の三の二第一項の規定を含む。）による控除をした残額）に百分の九十五を乗じて計算した金額とする。
art-69-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1
In the case where an heir, etc. of specified planned forest has continued to hold all of the specified planned forest that the heir, etc. of specified planned forest acquired by inheritance or bequest (including a gift relating to property acquired by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter through Article 70-7-9) from the decedent relating to that inheritance which is subject to the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1), Article 70-2-7, paragraph (1) (including as applied mutatis mutandis pursuant to Article 70-2-8) or Article 70-3, paragraph (1); the same applies in item (ii) of the following paragraph); the same applies hereinafter in this paragraph) and has selected, pursuant to the provisions of Cabinet Order, as that to which the provisions of this paragraph are to apply (referred to as "selected specified planned forest" in this paragraph and the following paragraph), from the time of the commencement of the succession until the due date for filing the return under Article 27, Article 29 or Article 31, paragraph (2) of that Act relating to the inheritance or bequest (or, in the case where the heir, etc. of specified planned forest dies before that due date, the date of death; referred to as the "return due date" in the following paragraph), or in any other case specified by Cabinet Order as equivalent thereto, the value to be included in the taxable value for inheritance tax prescribed in Article 11-2 of that Act (or, in the case where the provisions of Article 21-15, paragraph (1) of that Act apply, the taxable value for inheritance tax under the provisions of that paragraph) is the amount calculated by multiplying the value of the selected specified planned forest (or, in the case where the selected specified planned forest has been acquired by a gift subject to the provisions of Article 21-9, paragraph (3) of that Act, the balance remaining after deducting from that value the amount of the deduction under the provisions of Article 21-11-2, paragraph (1) of that Act (including the provisions of Article 70-3-2, paragraph (1))) by 95 percent.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-69-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特定森林経営計画対象山林 被相続人が当該被相続人に係る相続開始の直前に有していた立木又は土地等（土地又は土地の上に存する権利をいう。以下この条において同じ。）のうち当該相続開始の前に森林法第十一条第五項（同法第十二条第三項において読み替えて準用する場合並びに木材の安定供給の確保に関する特別措置法第八条の規定により読み替えて適用される場合及び同法第九条第二項又は第三項において読み替えて適用される森林法第十二条第三項において読み替えて準用する場合を含む。）の規定による市町村の長（同法第十九条の規定の適用がある場合には、同条第一項各号に掲げる場合の区分に応じ当該各号に定める者）の認定（以下この項において「市町村長等の認定」という。）を受けた同法第十一条第一項に規定する森林経営計画（同条第五項第二号ロに規定する公益的機能別森林施業を実施するためのものとして財務省令で定めるもの及び同法第十六条又は木材の安定供給の確保に関する特別措置法第九条第四項の規定による認定の取消しがあつたものを除く。以下この項において「森林経営計画」という。）が定められている区域内に存するもの（森林の保健機能の増進に関する特別措置法第二条第二項第二号に規定する森林保健施設の整備に係る地区内に存するものを除き、一体として効率的に森林施業を行うこととされているものとして財務省令で定めるものに限る。次号において同じ。）をいう。
art-69-5/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-1
specified forest under a forest management plan: standing trees or land, etc. (meaning land or rights existing on land; the same applies hereinafter in this Article) that the decedent held immediately before the commencement of the succession relating to the decedent, which are located within an area for which a forest management plan prescribed in Article 11, paragraph (1) of the Forest Act (excluding a plan specified by Order of the Ministry of Finance as being for implementing forest operations by public-interest function prescribed in paragraph (5), item (ii), (b) of that Article and a plan whose certification has been revoked under the provisions of Article 16 of that Act or Article 9, paragraph (4) of the Act on Special Measures concerning Assurance of Stable Supply of Timber; referred to as a "forest management plan" in this paragraph) is established that received, before the commencement of the succession, the certification of the mayor of the municipality (or, in the case where the provisions of Article 19 of that Act apply, of the person specified in the relevant item of paragraph (1) of that Article according to the category of cases listed in those items) under the provisions of Article 11, paragraph (5) of the Forest Act (including as applied mutatis mutandis with replacement of terms pursuant to Article 12, paragraph (3) of that Act, as applied with replacement of terms pursuant to the provisions of Article 8 of the Act on Special Measures concerning Assurance of Stable Supply of Timber, and as applied mutatis mutandis with replacement of terms pursuant to Article 12, paragraph (3) of the Forest Act as applied with replacement of terms under Article 9, paragraph (2) or (3) of that Act) (referred to as "certification by the mayor of the municipality, etc." in this paragraph) (excluding those located within a district relating to the development of forest health facilities prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures concerning Improvement of Public Health Function of Forests, and limited to those specified by Order of the Ministry of Finance as those for which forest operations are to be carried out efficiently as a single unit; the same applies in the following item);
machine translation, not official
**二** 特定受贈森林経営計画対象山林 被相続人である特定贈与者（相続税法第二十一条の九第五項に規定する特定贈与者をいう。以下この条において同じ。）が贈与（同法第二十一条の九第三項の規定の適用を受ける財産に係る贈与に限る。以下この条において同じ。）をした立木又は土地等のうち当該贈与の前に市町村長等の認定を受けた森林経営計画が定められている区域内に存するものをいう。
art-69-5/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-2
specified donated forest under a forest management plan: standing trees or land, etc. that the specified donor who is the decedent (meaning a specified donor prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act; the same applies hereinafter in this Article) has given by gift (limited to a gift relating to property subject to the provisions of Article 21-9, paragraph (3) of that Act; the same applies hereinafter in this Article), which are located within an area for which a forest management plan that received certification by the mayor of the municipality, etc. before the gift is established;
machine translation, not official
**三** 特定計画山林相続人等 次のイ又はロに掲げる者をいう。
art-69-5/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-3
heir, etc. of specified planned forest: a person listed in (a) or (b) below;
machine translation, not official
**イ** 相続又は遺贈により特定森林経営計画対象山林を取得した個人で（１）及び（２）に掲げる要件を満たすもの
art-69-5/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-3/sub-1
an individual who has acquired specified forest under a forest management plan by inheritance or bequest and who satisfies the requirements listed in (1) and (2);
machine translation, not official
**（１）** 当該相続又は遺贈に係る被相続人から特定森林経営計画対象山林を当該相続又は遺贈により取得した者で当該被相続人の親族であること。
art-69-5/par-2/item-3/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-3/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-3/sub-1/sub2-1
being a person who has acquired specified forest under a forest management plan by the inheritance or bequest from the decedent relating to that inheritance or bequest and who is a relative of the decedent;
machine translation, not official
**（２）** 当該相続開始の時から申告期限まで引き続き選択特定計画山林である特定森林経営計画対象山林について市町村長等の認定を受けた森林経営計画に基づき施業を行つていること。
art-69-5/par-2/item-3/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-3/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-3/sub-1/sub2-2
having continuously carried out forest operations, from the time of the commencement of the succession until the return due date, on the specified forest under a forest management plan that is selected specified planned forest, based on a forest management plan that has received certification by the mayor of the municipality, etc.;
machine translation, not official
**ロ** 贈与により特定受贈森林経営計画対象山林を取得した個人で（１）及び（２）に掲げる要件を満たすもの
art-69-5/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-3/sub-2
an individual who has acquired specified donated forest under a forest management plan by gift and who satisfies the requirements listed in (1) and (2);
machine translation, not official
**（１）** 当該特定受贈森林経営計画対象山林に係る相続税法第二十一条の九第五項に規定する相続時精算課税適用者であること。
art-69-5/par-2/item-3/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-3/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-3/sub-2/sub2-1
being a person subject to settlement taxation at the time of inheritance as prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act with regard to the specified donated forest under a forest management plan;
machine translation, not official
**（２）** 当該特定受贈森林経営計画対象山林に係る贈与の時から被相続人である特定贈与者の死亡により開始した相続に係る申告期限まで引き続き選択特定計画山林である特定受贈森林経営計画対象山林について市町村長等の認定を受けた森林経営計画に基づき施業を行つていること。
art-69-5/par-2/item-3/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-3/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-3/sub-2/sub2-2
having continuously carried out forest operations, from the time of the gift relating to the specified donated forest under a forest management plan until the return due date relating to the inheritance that commenced upon the death of the specified donor who is the decedent, on the specified donated forest under a forest management plan that is selected specified planned forest, based on a forest management plan that has received certification by the mayor of the municipality, etc.
machine translation, not official
**四** 特定計画山林 次のイ又はロに掲げる立木又は土地等をいう。
art-69-5/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-4
specified planned forest: standing trees or land, etc. listed in (a) or (b) below.
machine translation, not official
**イ** 被相続人が当該被相続人に係る相続開始の前に受けていた市町村長等の認定（特定森林経営計画対象山林に係るもののうち申告期限を経過する時において森林法第十七条第一項の規定により効力を有するものとされるものに限る。ロにおいて同じ。）に係る森林経営計画その他これに準ずるものとして政令で定めるものが定められている区域内に存する特定森林経営計画対象山林（森林の保健機能の増進に関する特別措置法第二条第二項第二号に規定する森林保健施設の整備に係る地区内に存するものを除き、一体として効率的に森林施業を行うこととされているものとして財務省令で定めるものに限る。）
art-69-5/par-2/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-4/sub-1
specified forest under a forest management plan located within an area for which a forest management plan relating to the certification by the mayor of the municipality, etc. that the decedent had received before the commencement of the succession relating to the decedent (limited to certification relating to specified forest under a forest management plan that is deemed to remain in effect pursuant to the provisions of Article 17, paragraph (1) of the Forest Act at the time the return due date passes; the same applies in (b)), or any other plan specified by Cabinet Order as equivalent thereto, is established (excluding forest located within a district relating to the development of forest health facilities prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures concerning Improvement of Public Health Function of Forests, and limited to forest specified by Order of the Ministry of Finance as forest for which forest operations are to be carried out efficiently as a single unit);
machine translation, not official
**ロ** 被相続人である特定贈与者が贈与の前に受けていた市町村長等の認定に係る森林経営計画その他これに準ずるものとして政令で定めるものが定められている区域内に存する特定受贈森林経営計画対象山林（森林の保健機能の増進に関する特別措置法第二条第二項第二号に規定する森林保健施設の整備に係る地区内に存するものを除き、一体として効率的に森林施業を行うこととされているものとして財務省令で定めるものに限る。）
art-69-5/par-2/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-4/sub-2
specified donated forest under a forest management plan located within an area for which a forest management plan relating to the certification by the mayor of the municipality, etc. that the specified donor who is the decedent had received before the gift, or any other plan specified by Cabinet Order as equivalent thereto, is established (excluding forest located within a district relating to the development of forest health facilities prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures concerning Improvement of Public Health Function of Forests, and limited to forest specified by Order of the Ministry of Finance as forest for which forest operations are to be carried out efficiently as a single unit).
machine translation, not official
**第三項** 第一項の規定は、同項の相続又は遺贈に係る相続税法第二十七条の規定による申告書の提出期限（以下この項において「申告期限」という。）までに共同相続人又は包括受遺者によつて分割されていない特定計画山林については、適用しない。ただし、その分割されていない特定計画山林が申告期限から三年以内（当該期間が経過するまでの間に当該特定計画山林が分割されなかつたことにつき、当該相続又は遺贈に関し訴えの提起がされたことその他の政令で定めるやむを得ない事情がある場合において、政令で定めるところにより納税地の所轄税務署長の承認を受けたときは、当該特定計画山林の分割ができることとなつた日として政令で定める日の翌日から四月以内）に分割された場合には、その分割された当該特定計画山林については、この限りでない。
art-69-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-3
The provisions of paragraph (1) do not apply to specified planned forest that has not been divided by the co-heirs or universal legatees by the due date for filing the return under Article 27 of the Inheritance Tax Act relating to the inheritance or bequest referred to in that paragraph (referred to as the "return due date" in this paragraph); provided, however, that this does not apply to the divided specified planned forest in the case where the undivided specified planned forest is divided within three years from the return due date (or, in the case where there are unavoidable circumstances specified by Cabinet Order, such as the filing of an action concerning the inheritance or bequest, for the specified planned forest not having been divided before the expiration of that period, and the approval of the district director with jurisdiction over the place for tax payment has been obtained pursuant to the provisions of Cabinet Order, within four months from the day following the day specified by Cabinet Order as the day on which the division of the specified planned forest became possible).
machine translation, not official
**第四項** 第一項の規定は、同項の相続に係る被相続人から同項の相続又は遺贈により財産を取得した者が前条第一項の規定の適用を受け、又は受けている場合には、適用しない。
art-69-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-4
The provisions of paragraph (1) do not apply in the case where a person who has acquired property by the inheritance or bequest referred to in that paragraph from the decedent relating to the inheritance referred to in that paragraph is to be, or is, subject to the provisions of paragraph (1) of the preceding Article.
machine translation, not official
**第五項** 選択宅地等面積（前条の規定により同条第一項に規定する小規模宅地等として選択がされた宅地等の面積につき同条第二項第三号イからハまでの規定により計算した面積の合計をいう。第二号において同じ。）が二百平方メートル未満である場合において、第一項の相続又は遺贈により財産を取得した者が特定森林経営計画対象山林（特定受贈森林経営計画対象山林を含む。第一号において同じ。）を同項に規定する選択特定計画山林として選択をするときは、前項の規定にかかわらず、同号に掲げる金額に第二号に掲げる割合を乗じて得た価額に達するまでの部分について、第一項の規定の適用を受けることができる。
art-69-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-5
In the case where the area of the selected residential land, etc. (meaning the total of the areas calculated pursuant to the provisions of paragraph (2), item (iii), (a) through (c) of the preceding Article for the area of the residential land, etc. selected as small-scale residential land, etc. prescribed in paragraph (1) of that Article pursuant to the provisions of that Article; the same applies in item (ii)) is less than 200 square meters, if a person who has acquired property by the inheritance or bequest referred to in paragraph (1) selects specified forest under a forest management plan (including specified donated forest under a forest management plan; the same applies in item (i)) as selected specified planned forest prescribed in that paragraph, the person may, notwithstanding the provisions of the preceding paragraph, receive the application of the provisions of paragraph (1) for the portion up to the value obtained by multiplying the amount listed in item (i) by the ratio listed in item (ii):
machine translation, not official
**一** 当該特定森林経営計画対象山林の価額
art-69-5/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-5/item-1
the value of the specified forest under a forest management plan;
machine translation, not official
**二** 二百平方メートルから選択宅地等面積を控除したものの二百平方メートルに占める割合
art-69-5/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-5/item-2
the ratio that the area obtained by deducting the area of the selected residential land, etc. from 200 square meters bears to 200 square meters.
machine translation, not official
**第六項** 相続税法第三十二条第一項の規定は、第三項ただし書の場合その他既に分割された当該特定計画山林について第一項の規定の適用を受けていなかつた場合として政令で定める場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
art-69-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-6
The provisions of Article 32, paragraph (1) of the Inheritance Tax Act apply mutatis mutandis to the case referred to in the proviso to paragraph (3) and other cases specified by Cabinet Order as cases where the provisions of paragraph (1) have not been applied to the specified planned forest that has already been divided. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
machine translation, not official
**第七項** 第一項の規定は、同項の規定の適用を受けようとする者の当該相続又は遺贈に係る相続税法第二十七条又は第二十九条の規定による申告書（これらの申告書に係る期限後申告書及びこれらの申告書に係る修正申告書を含む。第十項及び第十一項において「相続税の申告書」という。）に第一項の規定の適用を受けようとする旨を記載し、同項の規定による計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-69-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-7
The provisions of paragraph (1) apply only if a person seeking the application of the provisions of that paragraph states in the return under Article 27 or Article 29 of the Inheritance Tax Act relating to the inheritance or bequest (including a return filed after the due date relating to those returns and an amended return relating to those returns; referred to as an "inheritance tax return" in paragraphs (10) and (11)) that the person seeks the application of the provisions of paragraph (1), and attaches to it a written statement concerning the calculation under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第八項** 特定贈与者からの贈与により取得をした特定受贈森林経営計画対象山林について第一項の規定の適用を受けようとする特定計画山林相続人等は、政令で定めるところにより、相続税法第二十八条第一項の期間内に第一項の規定の適用を受ける旨その他財務省令で定める事項を記載した書類その他財務省令で定める書類を納税地の所轄税務署長に提出しなければならない。
art-69-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-8
An heir, etc. of specified planned forest who seeks the application of the provisions of paragraph (1) with regard to specified donated forest under a forest management plan acquired by gift from a specified donor must, pursuant to the provisions of Cabinet Order, submit to the district director with jurisdiction over the place for tax payment, within the period referred to in Article 28, paragraph (1) of the Inheritance Tax Act, a document stating that the provisions of paragraph (1) are to be applied and other matters specified by Order of the Ministry of Finance, and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第九項** 前項の場合において、同項の期間内に、同項の特定受贈森林経営計画対象山林に係る同項の書類が納税地の所轄税務署長に提出されていないときは、当該特定受贈森林経営計画対象山林については、第一項の規定の適用を受けることができない。
art-69-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-9
In the case referred to in the preceding paragraph, if the document referred to in that paragraph relating to the specified donated forest under a forest management plan referred to in that paragraph has not been submitted to the district director with jurisdiction over the place for tax payment within the period referred to in that paragraph, the application of the provisions of paragraph (1) may not be received with regard to that specified donated forest under a forest management plan.
machine translation, not official
**第十項** 第一項の規定は、第七項の規定にかかわらず、特定森林経営計画対象山林又は特定受贈森林経営計画対象山林について第一項の規定の適用を受けようとする者の相続税の申告書の提出期限から二月以内に第二項第三号イ（２）又はロ（２）に規定する森林経営計画に基づき施業が行われていた旨その他の事項を証する財務省令で定める書類の提出がない場合には、適用しない。
art-69-5/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-10
Notwithstanding the provisions of paragraph (7), the provisions of paragraph (1) do not apply in the case where, within two months from the due date for filing the inheritance tax return of the person seeking the application of the provisions of paragraph (1) with regard to specified forest under a forest management plan or specified donated forest under a forest management plan, there is no submission of the documents specified by Order of the Ministry of Finance certifying that forest operations have been carried out based on the forest management plan prescribed in paragraph (2), item (iii), (a), (2) or (b), (2) and other matters.
machine translation, not official
**第十一項** 税務署長は、相続税の申告書若しくは前項の財務省令で定める書類の提出がなかつた場合又は第七項の記載若しくは添付がない相続税の申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項及び前項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-69-5/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-11
Even in the case where an inheritance tax return or the documents specified by Order of the Ministry of Finance referred to in the preceding paragraph have not been submitted, or where an inheritance tax return without the statement or attachment referred to in paragraph (7) has been submitted, if the district director finds that there were unavoidable circumstances for the failure to submit, or to make the statement or attachment, the district director may apply the provisions of paragraph (1), but only in the case where there has been a submission of a document containing that statement and of the documents specified by Order of the Ministry of Finance referred to in that paragraph and the preceding paragraph.
machine translation, not official
**第十二項** 第一項に規定する選択特定計画山林について、同項の規定の適用を受ける場合における相続税法第四十八条の二第六項において準用する同法第四十一条第二項の規定の適用については、同項中「財産を除く」とあるのは、「財産及び租税特別措置法第六十九条の五第一項（特定計画山林についての相続税の課税価格の計算の特例）の規定の適用を受けた同項に規定する選択特定計画山林を除く」とする。
art-69-5/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-12
With regard to the application of the provisions of Article 41, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to Article 48-2, paragraph (6) of that Act in the case where the provisions of paragraph (1) are applied to selected specified planned forest prescribed in that paragraph, the phrase "excluding property" in that paragraph is deemed to be replaced with "excluding property and selected specified planned forest prescribed in Article 69-5, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Calculation of Taxable Value for Inheritance Tax on Specified Planned Forest) to which the provisions of that paragraph have been applied".
machine translation, not official
**第十三項** 第三項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-69-5/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-13
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第六十九条の六（特定土地等及び特定株式等に係る相続税の課税価格の計算の特例） — Special Provisions on Calculation of Taxable Value for Inheritance Tax Relating to Specified Land, etc. and Specified Shares, etc.
caption: machine translation, not official
art-69-6 · https://japanlaw.org/en/special-taxation-measures-act/art-69-6 · https://japanlaw.org/l/332AC0000000026/art-69-6
**第一項** 特定非常災害（特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害をいう。次条第一項において同じ。）に係る同法第二条第一項の特定非常災害発生日（以下第六十九条の八までにおいて「特定非常災害発生日」という。）前に相続又は遺贈（当該相続に係る被相続人からの贈与により取得した財産で相続税法第二十一条の九第三項（第七十条の二の六第一項、第七十条の二の七第一項（第七十条の二の八において準用する場合を含む。）又は第七十条の三第一項において準用する場合を含む。以下この項において同じ。）の規定の適用を受けるものに係る贈与を含む。以下この条及び第六十九条の八において同じ。）により財産を取得した者があり、かつ、当該相続又は遺贈に係る相続税法第二十七条第一項の規定により提出すべき申告書の提出期限が当該特定非常災害発生日以後である場合において、その者が当該相続若しくは遺贈により取得した財産又は贈与により取得した財産（当該特定非常災害発生日の属する年（当該特定非常災害発生日が一月一日から同法第二十八条第一項の規定により提出すべき申告書の提出期限までの間にある場合には、その前年。次条第一項及び第六十九条の八第三項において同じ。）の一月一日から当該特定非常災害発生日の前日までの間に取得したもので、同法第十九条又は第二十一条の九第三項の規定の適用を受けるものに限る。）で当該特定非常災害発生日において所有していたもののうちに、当該特定非常災害により被災者生活再建支援法第三条第一項の規定の適用を受ける地域（同項の規定の適用がない場合には、当該特定非常災害により相当な損害を受けた地域として財務大臣が指定する地域。以下この項及び第四項において「特定地域」という。）内にある土地若しくは土地の上に存する権利（以下この項、次項及び次条第一項において「特定土地等」という。）又は特定地域内に保有する資産の割合が高い法人として政令で定める法人の株式若しくは出資（金融商品取引法第二条第十六項に規定する金融商品取引所に上場されている株式その他これに類するものとして政令で定めるものを除く。以下この項、次項及び次条第一項において「特定株式等」という。）があるときは、当該特定土地等又は当該特定株式等については、相続税法第十一条の二に規定する相続税の課税価格に算入すべき価額又は同法第十九条若しくは第二十一条の十五の規定により当該相続税の課税価格に加算される贈与により取得した財産の価額は、同法第二十二条の規定にかかわらず、当該特定非常災害の発生直後の価額として政令で定めるものの金額とすることができる。
art-69-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-1
In the case where there is a person who has acquired property by inheritance or bequest (including a gift relating to property acquired by gift from the decedent relating to that inheritance which is subject to the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1), Article 70-2-7, paragraph (1) (including as applied mutatis mutandis pursuant to Article 70-2-8) or Article 70-3, paragraph (1); the same applies hereinafter in this paragraph); the same applies hereinafter in this Article and in Article 69-8) before the specified extraordinary Disaster occurrence date referred to in Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster relating to a specified extraordinary Disaster (meaning an extraordinary disaster designated as a specified extraordinary Disaster pursuant to the provisions of Article 2, paragraph (1) of that Act; the same applies in paragraph (1) of the following Article) (referred to as the "specified extraordinary Disaster occurrence date" hereinafter through Article 69-8), and the due date for filing the return to be filed pursuant to the provisions of Article 27, paragraph (1) of the Inheritance Tax Act relating to that inheritance or bequest falls on or after that specified extraordinary Disaster occurrence date, if, among the property that the person acquired by that inheritance or bequest or the property that the person acquired by gift (limited to property acquired during the period from January 1 of the year that includes that specified extraordinary Disaster occurrence date (or, in the case where that specified extraordinary Disaster occurrence date falls within the period from January 1 until the due date for filing the return to be filed pursuant to the provisions of Article 28, paragraph (1) of that Act, the preceding year; the same applies in paragraph (1) of the following Article and in Article 69-8, paragraph (3)) until the day before that specified extraordinary Disaster occurrence date which is subject to the provisions of Article 19 or Article 21-9, paragraph (3) of that Act) and which the person owned on that specified extraordinary Disaster occurrence date, there is land or rights existing on land (referred to as "specified land, etc." in this paragraph, the following paragraph and paragraph (1) of the following Article) located within an area to which the provisions of Article 3, paragraph (1) of the Act on Support for Reconstructing Livelihoods of Disaster Victims apply due to that specified extraordinary Disaster (or, in the case where the provisions of that paragraph do not apply, an area designated by the Minister of Finance as an area that has suffered considerable damage due to that specified extraordinary Disaster; referred to as a "specified area" in this paragraph and paragraph (4)), or shares or capital contributions of a corporation specified by Cabinet Order as a corporation with a high ratio of assets held within a specified area (excluding shares listed on a financial instruments exchange prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act and others specified by Cabinet Order as similar thereto; referred to as "specified shares, etc." in this paragraph, the following paragraph and paragraph (1) of the following Article), then, with regard to that specified land, etc. or those specified shares, etc., the value to be included in the taxable value for inheritance tax prescribed in Article 11-2 of the Inheritance Tax Act or the value of the property acquired by gift that is added to that taxable value for inheritance tax pursuant to the provisions of Article 19 or Article 21-15 of that Act may, notwithstanding the provisions of Article 22 of that Act, be the amount specified by Cabinet Order as the value immediately after the occurrence of that specified extraordinary Disaster.
machine translation, not official
**第二項** 前項の規定は、特定非常災害発生日前に民法第九百五十八条の二第一項の規定により同項に規定する相続財産の全部又は一部を与えられた者があり、かつ、当該相続財産の全部又は一部の遺贈に係る相続税法第二十九条第一項又は第三十一条第二項の規定により提出すべき申告書の提出期限が当該特定非常災害発生日以後である場合において、当該相続財産の全部又は一部で当該特定非常災害発生日においてその者が所有していたもののうちに特定土地等又は特定株式等があるときについて準用する。
art-69-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-2
The provisions of the preceding paragraph apply mutatis mutandis in the case where, before the specified extraordinary Disaster occurrence date, there is a person who has been granted all or part of the inherited property prescribed in Article 958-2, paragraph (1) of the Civil Code pursuant to the provisions of that paragraph, and the due date for filing the return to be filed pursuant to the provisions of Article 29, paragraph (1) or Article 31, paragraph (2) of the Inheritance Tax Act relating to the bequest of all or part of that inherited property falls on or after that specified extraordinary Disaster occurrence date, if, among all or part of that inherited property that the person owned on that specified extraordinary Disaster occurrence date, there is specified land, etc. or specified shares, etc.
machine translation, not official
**第三項** 前二項の規定は、これらの規定に規定する申告書（これらの申告書に係る期限後申告書及び修正申告書を含む。）又は国税通則法第二十三条第三項に規定する更正請求書にこれらの規定の適用を受けようとする旨の記載がある場合に限り、適用する。ただし、当該記載がなかつたことにつき税務署長においてやむを得ない事情があると認めるときは、この限りでない。
art-69-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-3
The provisions of the preceding two paragraphs apply only in the case where the return prescribed in those provisions (including a return filed after the due date and an amended return relating to those returns) or the written request for reassessment prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes contains a statement to the effect that the person seeks the application of those provisions; provided, however, that this does not apply if the district director finds that there were unavoidable circumstances for the absence of that statement.
machine translation, not official
**第四項** 財務大臣は、第一項の規定により特定地域を指定したときは、これを告示する。
art-69-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-4
When the Minister of Finance has designated a specified area pursuant to the provisions of paragraph (1), the Minister of Finance is to give public notice of it.
machine translation, not official
### 第六十九条の七（特定土地等及び特定株式等に係る贈与税の課税価格の計算の特例） — Special Provisions on Calculation of Taxable Value for Gift Tax Relating to Specified Land, etc. and Specified Shares, etc.
caption: machine translation, not official
art-69-7 · https://japanlaw.org/en/special-taxation-measures-act/art-69-7 · https://japanlaw.org/l/332AC0000000026/art-69-7
**第一項** 個人が特定非常災害発生日の属する年の一月一日から当該特定非常災害発生日の前日までの間に贈与により取得した財産で当該特定非常災害発生日において所有していたもののうちに、特定土地等又は特定株式等がある場合には、当該特定土地等又は当該特定株式等については、相続税法第二十一条の二又は第二十一条の十に規定する贈与税の課税価格に算入すべき価額は、同法第二十二条の規定にかかわらず、当該特定非常災害発生日に係る特定非常災害の発生直後の価額として政令で定めるものの金額とすることができる。
art-69-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-7/par-1
In the case where there is specified land, etc. or specified shares, etc. among the property that an individual has acquired by gift during the period from January 1 of the year that includes the specified extraordinary Disaster occurrence date until the day before that specified extraordinary Disaster occurrence date and that the individual owned on that specified extraordinary Disaster occurrence date, the value to be included in the taxable value for gift tax prescribed in Article 21-2 or Article 21-10 of the Inheritance Tax Act with regard to that specified land, etc. or those specified shares, etc. may, notwithstanding the provisions of Article 22 of that Act, be the amount specified by Cabinet Order as the value immediately after the occurrence of the specified extraordinary Disaster relating to that specified extraordinary Disaster occurrence date.
machine translation, not official
**第二項** 前条第三項の規定は、前項の規定の適用を受けようとする場合について準用する。この場合において、同条第三項中「これらの規定に規定する申告書（これらの申告書」とあるのは「相続税法第二十八条の規定による申告書（当該申告書」と、「これらの規定の」とあるのは「次条第一項の規定の」と読み替えるものとする。
art-69-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-7/par-2
The provisions of paragraph (3) of the preceding Article apply mutatis mutandis in the case where a person seeks the application of the provisions of the preceding paragraph. In this case, the phrase "the return prescribed in those provisions (including a return filed after the due date and an amended return relating to those returns" in paragraph (3) of that Article is deemed to be replaced with "the return under the provisions of Article 28 of the Inheritance Tax Act (including a return filed after the due date and an amended return relating to that return", and the phrase "application of those provisions" with "application of the provisions of paragraph (1) of the following Article".
machine translation, not official
### 第六十九条の八（相続税及び贈与税の申告書の提出期限の特例） — Special Provisions on the Due Date for Filing Inheritance Tax and Gift Tax Returns
caption: machine translation, not official
art-69-8 · https://japanlaw.org/en/special-taxation-measures-act/art-69-8 · https://japanlaw.org/l/332AC0000000026/art-69-8
**第一項** 同一の被相続人から相続又は遺贈により財産を取得した全ての者のうちに第六十九条の六第一項の規定の適用を受けることができる者がいる場合において、当該相続若しくは遺贈により財産を取得した者又はその者の相続人（包括受遺者を含む。次項及び第四項において同じ。）が相続税法第二十七条第一項又は第二項の規定により提出すべき申告書の提出期限が特定日（第六十九条の六第一項の特定非常災害に係る国税通則法第十一条の規定により延長された申告に関する期限と特定非常災害発生日の翌日から十月を経過する日とのいずれか遅い日をいう。以下この条において同じ。）の前日以前であるときは、当該申告書の提出期限は、特定日とする。
art-69-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-8/par-1
In the case where, among all persons who have acquired property by inheritance or bequest from the same decedent, there is a person who may receive the application of the provisions of Article 69-6, paragraph (1), if the due date for filing the return to be filed pursuant to the provisions of Article 27, paragraph (1) or (2) of the Inheritance Tax Act by a person who has acquired property by that inheritance or bequest or by that person's heir (including a universal legatee; the same applies in the following paragraph and paragraph (4)) falls on or before the day preceding the specified day (meaning the deadline for filing a return extended pursuant to the provisions of Article 11 of the Act on General Rules for National Taxes in relation to the specified extraordinary Disaster referred to in Article 69-6, paragraph (1), or the day on which 10 months have elapsed from the day following the specified extraordinary Disaster occurrence date, whichever is later; the same applies hereinafter in this Article), the due date for filing that return is the specified day.
machine translation, not official
**第二項** 同一の被相続人から遺贈により財産を取得した全ての者のうちに第六十九条の六第二項の規定の適用を受けることができる者がいる場合において、当該遺贈により財産を取得した者又はその者の相続人が相続税法第二十九条第一項の規定若しくは同条第二項において準用する同法第二十七条第二項の規定又は同法第三十一条第二項の規定により提出すべき申告書の提出期限が特定日の前日以前であるときは、当該申告書の提出期限は、特定日とする。
art-69-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-8/par-2
In the case where, among all persons who have acquired property by bequest from the same decedent, there is a person who may receive the application of the provisions of Article 69-6, paragraph (2), if the due date for filing the return to be filed pursuant to the provisions of Article 29, paragraph (1) of the Inheritance Tax Act, the provisions of Article 27, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 29, paragraph (2) of that Act, or the provisions of Article 31, paragraph (2) of that Act by a person who has acquired property by that bequest or by that person's heir falls on or before the day preceding the specified day, the due date for filing that return is the specified day.
machine translation, not official
**第三項** 特定非常災害発生日の属する年の一月一日から十二月三十一日までの間に贈与により財産を取得した個人で前条第一項の規定の適用を受けることができるものが相続税法第二十八条第一項の規定により提出すべき申告書の提出期限が特定日の前日以前である場合には、当該申告書の提出期限は、特定日とする。
art-69-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-8/par-3
In the case where the due date for filing the return to be filed pursuant to the provisions of Article 28, paragraph (1) of the Inheritance Tax Act by an individual who has acquired property by gift during the period from January 1 to December 31 of the year that includes the specified extraordinary Disaster occurrence date and who may receive the application of the provisions of paragraph (1) of the preceding Article falls on or before the day preceding the specified day, the due date for filing that return is the specified day.
machine translation, not official
**第四項** 前項に規定する者の相続人が相続税法第二十八条第二項において準用する同法第二十七条第二項の規定により提出すべき申告書の提出期限が特定日の前日以前であるときは、当該申告書の提出期限は、特定日とする。
art-69-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-69-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-69-8/par-4
In the case where the due date for filing the return to be filed pursuant to the provisions of Article 27, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to Article 28, paragraph (2) of that Act by the heir of a person prescribed in the preceding paragraph falls on or before the day preceding the specified day, the due date for filing that return is the specified day.
machine translation, not official
### 第七十条（国等に対して相続財産を贈与した場合等の相続税の非課税等） — Exemption from Inheritance Tax, etc. in the Case of a Gift of Inherited Property to the State, etc.
caption: machine translation, not official
art-70 · https://japanlaw.org/en/special-taxation-measures-act/art-70 · https://japanlaw.org/l/332AC0000000026/art-70
**第一項** 相続又は遺贈により財産を取得した者が、当該財産の全部又は一部を当該相続又は遺贈に係る相続税法第二十七条第一項又は第二十九条第一項の規定による申告書（これらの申告書の提出後において同法第四条第一項又は第二項に規定する事由が生じたことにより取得した財産については、その取得に係る同法第三十一条第二項の規定による申告書）の提出期限までに国若しくは地方公共団体又は公益社団法人若しくは公益財団法人その他の公益を目的とする事業を行う法人のうち、教育若しくは科学の振興、文化の向上、社会福祉への貢献その他公益の増進に著しく寄与するものとして政令で定めるものに贈与をした場合には、当該贈与により当該贈与をした者又はその親族その他これらの者と同法第六十四条第一項に規定する特別の関係がある者の相続税又は贈与税の負担が不当に減少する結果となると認められる場合を除き、当該贈与をした財産の価額は、当該相続又は遺贈に係る相続税の課税価格の計算の基礎に算入しない。
art-70/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/art-70/par-1
In the case where a person who has acquired property by inheritance or bequest has given all or part of that property by gift, by the due date for filing the return under Article 27, paragraph (1) or Article 29, paragraph (1) of the Inheritance Tax Act relating to that inheritance or bequest (or, for property acquired due to the occurrence of a reason prescribed in Article 4, paragraph (1) or (2) of that Act after the filing of those returns, the return under Article 31, paragraph (2) of that Act relating to that acquisition), to the State or a local government, or to a corporation, from among incorporated public interest associations, incorporated public interest foundations and other corporations conducting business for public interest purposes, that is specified by Cabinet Order as one that contributes significantly to the promotion of education or science, the improvement of culture, contribution to social welfare or other enhancement of the public interest, the value of the property so given by gift is not included in the basis for calculating the taxable value for inheritance tax relating to that inheritance or bequest, except in the case where it is found that the gift would result in an unjust reduction of the burden of inheritance tax or gift tax on the person who made the gift, that person's relatives or other persons having a special relationship with those persons as prescribed in Article 64, paragraph (1) of that Act.
machine translation, not official
**第二項** 前項に規定する政令で定める法人で同項の贈与を受けたものが、当該贈与があつた日から二年を経過した日までに同項に規定する政令で定める法人に該当しないこととなつた場合又は当該贈与により取得した財産を同日までにその公益を目的とする事業の用に供しない場合若しくは供しなくなつた場合には、同項の規定にかかわらず、当該財産の価額は、同項の相続又は遺贈に係る相続税の課税価格の計算の基礎に算入する。
art-70/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/art-70/par-2
In the case where a corporation specified by Cabinet Order prescribed in the preceding paragraph that has received the gift referred to in that paragraph ceases to fall under the category of corporation specified by Cabinet Order prescribed in that paragraph by the day on which two years have elapsed from the date of the gift, or in the case where it does not use the property acquired by the gift for its business for public interest purposes by that day or ceases to so use it, the value of that property is, notwithstanding the provisions of that paragraph, included in the basis for calculating the taxable value for inheritance tax relating to the inheritance or bequest referred to in that paragraph.
machine translation, not official
**第三項** 相続又は遺贈により財産を取得した者が、当該財産の全部又は一部を第一項に規定する申告書の提出期限までに公益信託に関する法律第二条第一項第一号に規定する公益信託（次項において「公益信託」という。）の信託財産とするために支出をした場合には、当該支出により当該支出をした者又はその親族その他これらの者と相続税法第六十四条第一項に規定する特別の関係がある者の相続税又は贈与税の負担が不当に減少する結果となると認められる場合を除き、当該支出をした財産の価額は、当該相続又は遺贈に係る相続税の課税価格の計算の基礎に算入しない。
art-70/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/art-70/par-3
In the case where a person who has acquired property by inheritance or bequest has expended all or part of that property, by the due date for filing the return prescribed in paragraph (1), in order to make it trust property of a public interest trust prescribed in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (referred to as a "public interest trust" in the following paragraph), the value of the property so expended is not included in the basis for calculating the taxable value for inheritance tax relating to that inheritance or bequest, except in the case where it is found that the expenditure would result in an unjust reduction of the burden of inheritance tax or gift tax on the person who made the expenditure, that person's relatives or other persons having a special relationship with those persons as prescribed in Article 64, paragraph (1) of the Inheritance Tax Act.
machine translation, not official
**第四項** 前項の財産を受け入れた公益信託がその受入れの日から二年を経過した日までに終了（信託の併合による終了を除く。）をした場合又は当該公益信託の受託者が当該財産を同日までにその公益信託事務（公益信託に関する法律第七条第三項第四号に規定する公益信託事務をいう。）の用に供しない場合若しくは供しなくなつた場合には、前項の規定にかかわらず、当該財産の価額は、同項の相続又は遺贈に係る相続税の課税価格の計算の基礎に算入する。
art-70/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/art-70/par-4
In the case where a public interest trust that has accepted the property referred to in the preceding paragraph terminates (excluding termination by a merger of trusts) by the day on which two years have elapsed from the date of the acceptance, or in the case where the trustee of that public interest trust does not use that property for its public interest trust affairs (meaning public interest trust affairs prescribed in Article 7, paragraph (3), item (iv) of the Act on Public Interest Trusts) by that day or ceases to so use it, the value of that property is, notwithstanding the provisions of the preceding paragraph, included in the basis for calculating the taxable value for inheritance tax relating to the inheritance or bequest referred to in that paragraph.
machine translation, not official
**第五項** 第一項又は第三項の規定は、これらの規定の適用を受けようとする者のこれらの規定の相続又は遺贈に係る第一項に規定する申告書に、これらの規定の適用を受けようとする旨を記載し、かつ、同項の贈与又は第三項の支出をした財産の明細書その他財務省令で定める書類を添付しない場合には、適用しない。
art-70/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70/par-5 · https://japanlaw.org/l/332AC0000000026/art-70/par-5
The provisions of paragraph (1) or (3) do not apply unless a person seeking the application of those provisions states, in the return prescribed in paragraph (1) relating to the inheritance or bequest referred to in those provisions, that the person seeks the application of those provisions, and attaches to it a written statement of the property given by the gift referred to in that paragraph or expended by the expenditure referred to in paragraph (3) and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第六項** 第一項又は第三項の規定の適用を受けてこれらの規定に規定する相続又は遺贈に係る申告書を提出した者（その者の相続人及び包括受遺者を含む。）は、これらの規定の適用を受けた財産について第二項又は第四項に規定する事由が生じた場合には、これらの規定に規定する二年を経過した日の翌日から四月以内に修正申告書を提出し、かつ、当該期限内に当該修正申告書の提出により納付すべき税額を納付しなければならない。
art-70/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70/par-6 · https://japanlaw.org/l/332AC0000000026/art-70/par-6
A person who has filed a return relating to the inheritance or bequest prescribed in paragraph (1) or (3) with the application of those provisions (including that person's heirs and universal legatees) must, in the case where a reason prescribed in paragraph (2) or (4) has arisen with regard to property to which those provisions were applied, file an amended return within four months from the day following the day on which two years have elapsed as prescribed in those provisions, and pay, within that time limit, the amount of tax payable upon the filing of that amended return.
machine translation, not official
**第七項** 第一項又は第三項の規定の適用を受けた者は、これらの規定の適用を受けた財産について第二項又は第四項に規定する事由が生じたことに伴い当該財産の価額を相続税の課税価格に算入すべきこととなつたことにより、相続税法第二十七条又は第二十九条の規定による申告書を提出すべきこととなつた場合には、第二項又は第四項に規定する二年を経過した日の翌日から四月以内に期限後申告書を提出し、かつ、当該期限内に当該期限後申告書の提出により納付すべき税額を納付しなければならない。
art-70/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70/par-7 · https://japanlaw.org/l/332AC0000000026/art-70/par-7
In the case where a person to whom the provisions of paragraph (1) or (3) have been applied is required to file a return under Article 27 or Article 29 of the Inheritance Tax Act because the value of property to which those provisions were applied has come to be included in the taxable value for inheritance tax as a result of the occurrence of a reason prescribed in paragraph (2) or (4) with regard to that property, the person must file a return filed after the due date within four months from the day following the day on which two years have elapsed as prescribed in paragraph (2) or (4), and pay, within that time limit, the amount of tax payable upon the filing of that return filed after the due date.
machine translation, not official
**第八項** 前二項の規定により申告書を提出すべき者がこれらの申告書を提出しなかつた場合には、税務署長は、これらの申告書に記載すべきであつた課税価格、相続税額その他の事項につき国税通則法第二十四条若しくは第二十六条の規定による更正又は同法第二十五条の規定による決定を行う。
art-70/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70/par-8 · https://japanlaw.org/l/332AC0000000026/art-70/par-8
In the case where a person required to file a return pursuant to the provisions of the preceding two paragraphs has not filed that return, the district director is to make a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes or a determination under the provisions of Article 25 of that Act with regard to the taxable value, the amount of inheritance tax and other matters that should have been stated in that return.
machine translation, not official
**第九項** 第六十九条の三第四項の規定は、第六項の規定による修正申告書及び前項の更正（当該申告書を提出すべき者に係るものに限る。）について、同条第五項の規定は、第七項の規定による期限後申告書及び前項の更正（当該申告書を提出すべき者に係るものに限る。）又は決定について、それぞれ準用する。この場合において、同条第四項第二号中「第六十九条の三第一項」とあるのは「第七十条第六項」と、「第二十七条」とあるのは「第二十七条又は第二十九条」と、同条第五項第二号中「第六十九条の三第二項」とあるのは「第七十条第七項」と読み替えるものとする。
art-70/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70/par-9 · https://japanlaw.org/l/332AC0000000026/art-70/par-9
The provisions of Article 69-3, paragraph (4) apply mutatis mutandis to an amended return under the provisions of paragraph (6) and a reassessment referred to in the preceding paragraph (limited to one relating to a person required to file that return), and the provisions of paragraph (5) of that Article apply mutatis mutandis to a return filed after the due date under the provisions of paragraph (7) and a reassessment (limited to one relating to a person required to file that return) or determination referred to in the preceding paragraph, respectively. In this case, the phrase "Article 69-3, paragraph (1)" in paragraph (4), item (ii) of that Article is deemed to be replaced with "Article 70, paragraph (6)", the phrase "Article 27" with "Article 27 or Article 29", and the phrase "Article 69-3, paragraph (2)" in paragraph (5), item (ii) of that Article with "Article 70, paragraph (7)".
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**第十項** 第一項、第二項及び第五項から前項までの規定は、相続又は遺贈により財産を取得した者が、当該財産の全部又は一部を第一項に規定する申告書の提出期限までに特定非営利活動促進法第二条第三項に規定する認定特定非営利活動法人に対し、当該認定特定非営利活動法人の行う同条第一項に規定する特定非営利活動に係る事業に関連する贈与をした場合について準用する。この場合において、第二項中「同項の規定」とあるのは「第十項において準用する前項の規定」と、第五項中「第一項又は第三項」とあるのは「第十項において準用する第一項」と、「同項の贈与又は第三項の支出」とあるのは「第十項の贈与」と読み替えるものとする。
art-70/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70/par-10 · https://japanlaw.org/l/332AC0000000026/art-70/par-10
The provisions of paragraphs (1), (2) and (5) through the preceding paragraph apply mutatis mutandis in the case where a person who has acquired property by inheritance or bequest has given all or part of that property by gift, by the due date for filing the return prescribed in paragraph (1), to a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of the Act on Promotion of Specified Non-profit Activities, in connection with a business relating to specified non-profit activities prescribed in paragraph (1) of that Article conducted by that certified specified nonprofit corporation. In this case, the phrase "the provisions of that paragraph" in paragraph (2) is deemed to be replaced with "the provisions of the preceding paragraph as applied mutatis mutandis pursuant to paragraph (10)", the phrase "paragraph (1) or (3)" in paragraph (5) with "paragraph (1) as applied mutatis mutandis pursuant to paragraph (10)", and the phrase "given by the gift referred to in that paragraph or expended by the expenditure referred to in paragraph (3)" with "given by the gift referred to in paragraph (10)".
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### 第七十条の二（直系尊属から住宅取得等資金の贈与を受けた場合の贈与税の非課税） — Tax Exemption for Gift Tax Where a Gift of Funds for Housing Acquisition, etc. Is Received from a Lineal Ascendant
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art-70-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2 · https://japanlaw.org/l/332AC0000000026/art-70-2
**第一項** 令和六年一月一日から令和八年十二月三十一日までの間（第九項、第十一項及び第十二項において「適用期間」という。）にその直系尊属からの贈与により住宅取得等資金の取得をした特定受贈者が、次に掲げる場合に該当するときは、当該贈与により取得をした住宅取得等資金のうち住宅資金非課税限度額（既にこの項の規定の適用を受けて贈与税の課税価格に算入しなかつた金額がある場合には、当該算入しなかつた金額を控除した残額）までの金額については、贈与税の課税価格に算入しない。
art-70-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-1
In the case where a specified donee who has acquired funds for housing acquisition, etc. by gift from a lineal ascendant of the specified donee during the period from January 1, 2024 to December 31, 2026 (referred to as the "application period" in paragraphs (9), (11) and (12)) falls under any of the following cases, out of the funds for housing acquisition, etc. acquired by that gift, the amount up to the tax-exempt limit for housing funds (or, in the case where there is an amount that has already not been included in the taxable value for gift tax by the application of the provisions of this paragraph, the balance remaining after deducting the amount not so included) is not included in the taxable value for gift tax:
machine translation, not official
**一** 特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日までに当該住宅取得等資金の全額を住宅用家屋の新築若しくは建築後使用されたことのない住宅用家屋の取得又はこれらの住宅用家屋の新築若しくは取得とともにするその敷地の用に供されている土地若しくは土地の上に存する権利（以下この項及び次項において「土地等」という。）の取得（当該住宅用家屋の新築に先行してするその敷地の用に供されることとなる土地等の取得を含む。同項第五号イにおいて同じ。）のための対価に充てて当該住宅用家屋の新築（新築に準ずる状態として財務省令で定めるものを含む。以下この号及び第八項から第十二項までにおいて同じ。）をした場合又は当該建築後使用されたことのない住宅用家屋の取得をした場合において、同日までに新築若しくは取得をしたこれらの住宅用家屋を当該特定受贈者の居住の用に供したとき、又は新築若しくは取得をしたこれらの住宅用家屋を同日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれるとき。
art-70-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-1/item-1
in the case where the specified donee has, by March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, appropriated the entire amount of those funds for housing acquisition, etc. to the consideration for the new construction of a dwelling house, the acquisition of a dwelling house that has not been used since its construction, or the acquisition of land or rights existing on land used as the site of such a dwelling house together with the new construction or acquisition of that dwelling house (referred to as "land, etc." in this paragraph and the following paragraph) (including the acquisition of land, etc. that is to be used as the site of the dwelling house prior to the new construction of the dwelling house; the same applies in item (v), (a) of that paragraph), and has newly constructed the dwelling house (including a state equivalent to new construction specified by Order of the Ministry of Finance; the same applies in this item and in paragraphs (8) through (12)) or acquired the dwelling house that has not been used since its construction, if the specified donee has used the dwelling house so newly constructed or acquired as the specified donee's residence by that day, or if it is expected with certainty that the specified donee will use the dwelling house so newly constructed or acquired as the specified donee's residence without delay after that day;
machine translation, not official
**二** 特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日までに当該住宅取得等資金の全額を既存住宅用家屋の取得又は当該既存住宅用家屋の取得とともにするその敷地の用に供されている土地等の取得のための対価に充てて当該既存住宅用家屋の取得をした場合において、同日までに当該既存住宅用家屋を当該特定受贈者の居住の用に供したとき、又は当該既存住宅用家屋を同日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれるとき。
art-70-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-1/item-2
in the case where the specified donee has, by March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, appropriated the entire amount of those funds for housing acquisition, etc. to the consideration for the acquisition of an existing house for residential use or the acquisition of land, etc. used as the site of that existing house for residential use together with the acquisition of that existing house for residential use, and has acquired that existing house for residential use, if the specified donee has used that existing house for residential use as the specified donee's residence by that day, or if it is expected with certainty that the specified donee will use that existing house for residential use as the specified donee's residence without delay after that day;
machine translation, not official
**三** 特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日までに当該住宅取得等資金の全額を当該特定受贈者が居住の用に供している住宅用の家屋について行う増改築等又は当該家屋についての当該増改築等とともにするその敷地の用に供されることとなる土地等の取得の対価に充てて当該住宅用の家屋について当該増改築等（増改築等の完了に準ずる状態として財務省令で定めるものを含む。以下この号、第八項第三号、第十項第三号及び第十二項において同じ。）をした場合において、同日までに増改築等をした当該住宅用の家屋を当該特定受贈者の居住の用に供したとき、又は増改築等をした当該住宅用の家屋を同日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれるとき。
art-70-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-1/item-3
in the case where the specified donee has, by March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, appropriated the entire amount of those funds for housing acquisition, etc. to the consideration for extension, rebuilding, etc. carried out on a house for residential use that the specified donee is using as a residence, or for the acquisition of land, etc. that is to be used as the site of that house together with that extension, rebuilding, etc. of that house, and has carried out that extension, rebuilding, etc. (including a state equivalent to the completion of extension, rebuilding, etc. specified by Order of the Ministry of Finance; the same applies in this item, paragraph (8), item (iii), paragraph (10), item (iii) and paragraph (12)) on that house for residential use, if the specified donee has used the house for residential use on which the extension, rebuilding, etc. has been carried out as the specified donee's residence by that day, or if it is expected with certainty that the specified donee will use the house for residential use on which the extension, rebuilding, etc. has been carried out as the specified donee's residence without delay after that day.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-70-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特定受贈者 相続税法第一条の四第一項第一号又は第二号の規定に該当する個人のうち、住宅取得等資金の贈与を受けた日の属する年の一月一日において十八歳以上であつて、当該年の年分の所得税に係る所得税法第二条第一項第三十号の合計所得金額が二千万円（住宅取得等資金を充てて新築、取得又は増改築等（第五号及び第六号において「新築等」という。）をした住宅用の家屋の床面積が政令で定める規模未満である場合には、千万円）以下である者をいう。
art-70-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-1
specified donee: an individual who falls under Article 1-4, paragraph (1), item (i) or (ii) of the Inheritance Tax Act, who is 18 years of age or older as of January 1 of the year that includes the day on which the individual received the gift of funds for housing acquisition, etc., and whose total income amount prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for income tax for that year is 20,000,000 yen (or, in the case where the floor area of the house for residential use that has been newly constructed, acquired or subjected to extension, rebuilding, etc. (referred to as "new construction, etc." in items (v) and (vi)) with the funds for housing acquisition, etc. is less than the size specified by Cabinet Order, 10,000,000 yen) or less;
machine translation, not official
**二** 住宅用家屋 住宅用の家屋で政令で定めるものをいう。
art-70-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-2
dwelling house: a house for residential use specified by Cabinet Order;
machine translation, not official
**三** 既存住宅用家屋 建築後使用されたことのある住宅用家屋（耐震基準（地震に対する安全性に係る規定又は基準として政令で定めるものをいう。第七項において同じ。）に適合するものに限る。）で政令で定めるものをいう。
art-70-2/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-3
existing house for residential use: a dwelling house that has been used since its construction (limited to one that conforms to earthquake resistance standards (meaning provisions or standards concerning safety against earthquakes specified by Cabinet Order; the same applies in paragraph (7))) and that is specified by Cabinet Order;
machine translation, not official
**四** 増改築等 特定受贈者が所有している家屋につき行う増築、改築その他の政令で定める工事（当該工事と併せて行う当該家屋と一体となつて効用を果たす設備の取替え又は取付けに係る工事を含む。）で次に掲げる要件を満たすものをいう。
art-70-2/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-4
extension, rebuilding, etc.: extension, rebuilding or any other work specified by Cabinet Order that is carried out on a house owned by the specified donee (including work relating to the replacement or installation of equipment that functions as an integral part of that house and that is carried out together with that work), which satisfies the following requirements:
machine translation, not official
**イ** 当該工事に要した費用の額が百万円以上であること。
art-70-2/par-2/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-4/sub-1
the amount of expenses required for the work is 1,000,000 yen or more;
machine translation, not official
**ロ** 当該工事をした家屋が特定受贈者が主としてその居住の用に供すると認められるものであること。
art-70-2/par-2/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-4/sub-2
the house on which the work has been carried out is found to be one that the specified donee uses mainly as the specified donee's residence;
machine translation, not official
**ハ** その他政令で定める要件
art-70-2/par-2/item-4/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-4/sub-3
any other requirement specified by Cabinet Order.
machine translation, not official
**五** 住宅取得等資金 次のいずれかに掲げる新築等（特定受贈者の配偶者その他の特定受贈者と特別の関係がある者として政令で定める者との請負契約その他の契約に基づき新築若しくは増改築等をする場合又は当該政令で定める者から取得をする場合を除く。）の対価に充てるための金銭をいう。
art-70-2/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-5
funds for housing acquisition, etc.: money to be appropriated to the consideration for any of the following new construction, etc. (excluding the case of new construction or extension, rebuilding, etc. under a contract for work or any other contract with the spouse of the specified donee or any other person specified by Cabinet Order as a person having a special relationship with the specified donee, and the case of acquisition from the person specified by that Cabinet Order):
machine translation, not official
**イ** 特定受贈者による住宅用家屋の新築又は建築後使用されたことのない住宅用家屋の取得（これらの住宅用家屋の新築又は取得とともにするその敷地の用に供されている土地等の取得を含む。）
art-70-2/par-2/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-5/sub-1
the new construction of a dwelling house, or the acquisition of a dwelling house that has not been used since its construction, by the specified donee (including the acquisition of land, etc. used as the site of that dwelling house together with the new construction or acquisition of that dwelling house);
machine translation, not official
**ロ** 特定受贈者による既存住宅用家屋の取得（当該既存住宅用家屋の取得とともにするその敷地の用に供されている土地等の取得を含む。）
art-70-2/par-2/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-5/sub-2
the acquisition of an existing house for residential use by the specified donee (including the acquisition of land, etc. used as the site of that existing house for residential use together with the acquisition of that existing house for residential use);
machine translation, not official
**ハ** 特定受贈者が所有している家屋につき行う増改築等（当該家屋についての当該増改築等とともにするその敷地の用に供されることとなる土地等の取得を含む。）
art-70-2/par-2/item-5/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2/item-5/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-5/sub-3
extension, rebuilding, etc. carried out on a house owned by the specified donee (including the acquisition of land, etc. that is to be used as the site of that house together with that extension, rebuilding, etc. of that house);
machine translation, not official
**六** 住宅資金非課税限度額 特定受贈者が住宅取得等資金を充てて新築等をした住宅用の家屋の次に掲げる場合の区分に応じ、当該特定受贈者ごとにそれぞれ次に定める金額（次に掲げる場合のいずれにも該当する場合には、当該特定受贈者ごとにそれぞれ次に定める金額のうちいずれか多い金額）をいう。
art-70-2/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-6
tax-exempt limit for housing funds: the amount specified below for each specified donee according to the following categories of cases for the house for residential use for which the specified donee has carried out new construction, etc. with the funds for housing acquisition, etc. (or, in the case where both of the following cases apply, whichever is greater of the amounts specified below for each specified donee).
machine translation, not official
**イ** 当該住宅用の家屋が次に掲げる要件のいずれかを満たすものである場合 千万円
art-70-2/par-2/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-6/sub-1
in the case where the house for residential use satisfies either of the following requirements: 10,000,000 yen;
machine translation, not official
**（１）** 当該住宅用の家屋（新築をした住宅用の家屋又は取得をした建築後使用されたことのない住宅用の家屋に限る。）がエネルギーの使用の合理化に著しく資する住宅用の家屋として政令で定めるものであること。
art-70-2/par-2/item-6/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2/item-6/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-6/sub-1/sub2-1
the house for residential use (limited to a newly constructed house for residential use or an acquired house for residential use that has not been used since its construction) is specified by Cabinet Order as a house for residential use that contributes significantly to the rationalization of energy use;
machine translation, not official
**（２）** 当該住宅用の家屋がエネルギーの使用の合理化に資する住宅用の家屋（新築をした住宅用の家屋又は取得をした建築後使用されたことのない住宅用の家屋を除く。）、地震に対する安全性に係る基準に適合する住宅用の家屋又は高齢者等（第四十一条の十九の三第一項に規定する高齢者等をいう。）が自立した日常生活を営むのに必要な構造及び設備の基準に適合する住宅用の家屋として政令で定めるものであること。
art-70-2/par-2/item-6/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2/item-6/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-6/sub-1/sub2-2
the house for residential use is specified by Cabinet Order as a house for residential use that contributes to the rationalization of energy use (excluding a newly constructed house for residential use or an acquired house for residential use that has not been used since its construction), a house for residential use that conforms to standards concerning safety against earthquakes, or a house for residential use that conforms to the standards for structures and equipment necessary for elderly persons, etc. (meaning elderly persons, etc. prescribed in Article 41-19-3, paragraph (1)) to lead an independent daily life;
machine translation, not official
**ロ** 当該住宅用の家屋がイに規定する住宅用の家屋以外の住宅用の家屋である場合 五百万円
art-70-2/par-2/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-6/sub-2
in the case where the house for residential use is a house for residential use other than the house for residential use prescribed in (a): 5,000,000 yen.
machine translation, not official
**第三項** 特定受贈者が第一項の規定の適用を受けた場合における相続税法第十九条第一項及び第二十一条の十五第一項の規定の適用については、これらの規定中「規定により」とあるのは、「規定並びに租税特別措置法第七十条の二（直系尊属から住宅取得等資金の贈与を受けた場合の贈与税の非課税）の規定により」とする。
art-70-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-3
With regard to the application of the provisions of Article 19, paragraph (1) and Article 21-15, paragraph (1) of the Inheritance Tax Act in the case where a specified donee has received the application of the provisions of paragraph (1), the phrase "pursuant to the provisions" in those provisions is deemed to be replaced with "pursuant to the provisions and the provisions of Article 70-2 of the Act on Special Measures Concerning Taxation (Tax Exemption for Gift Tax Where a Gift of Funds for Housing Acquisition, etc. Is Received from a Lineal Ascendant)".
machine translation, not official
**第四項** 住宅取得等資金について第一項の規定の適用を受けた特定受贈者が、当該住宅取得等資金の贈与を受けた日の属する年の翌年三月十五日後において、次の各号に掲げる場合に該当するときは、同項の規定は、適用しない。この場合において、当該特定受贈者は、当該各号に掲げる場合に該当することとなつた日から二月以内に、同項の規定の適用を受けた年分の贈与税についての修正申告書を提出し、かつ、当該期限内に当該修正申告書の提出により納付すべき税額を納付しなければならない。
art-70-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-4
In the case where a specified donee who has received the application of the provisions of paragraph (1) with regard to funds for housing acquisition, etc. falls under a case listed in any of the following items after March 15 of the year following the year that includes the day on which the specified donee received the gift of those funds for housing acquisition, etc., the provisions of that paragraph do not apply. In this case, the specified donee must, within two months from the day on which the specified donee came to fall under the case listed in the relevant item, file an amended return for gift tax for the year for which the specified donee received the application of the provisions of that paragraph, and pay, within that time limit, the amount of tax payable upon the filing of that amended return:
machine translation, not official
**一** 当該特定受贈者が第一項第一号に定めるところにより同号の新築をした住宅用家屋又は取得をした建築後使用されたことのない住宅用家屋を贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、これらの住宅用家屋を同年十二月三十一日までに当該特定受贈者の居住の用に供していなかつたとき。
art-70-2/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-4/item-1
in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the dwelling house newly constructed as referred to in item (i) of that paragraph, or the dwelling house that has not been used since its construction and has been acquired, as provided in that item, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, if the specified donee has not used that dwelling house as the specified donee's residence by December 31 of that following year;
machine translation, not official
**二** 当該特定受贈者が第一項第二号に定めるところにより同号の既存住宅用家屋を贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、当該既存住宅用家屋を同年十二月三十一日までに当該特定受贈者の居住の用に供していなかつたとき。
art-70-2/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-4/item-2
in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the existing house for residential use referred to in item (ii) of that paragraph, as provided in that item, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, if the specified donee has not used that existing house for residential use as the specified donee's residence by December 31 of that following year;
machine translation, not official
**三** 当該特定受贈者が第一項第三号に定めるところにより同号の増改築等をした住宅用の家屋を贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、当該住宅用の家屋を同年十二月三十一日までに当該特定受贈者の居住の用に供していなかつたとき。
art-70-2/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-4/item-3
in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the house for residential use on which the extension, rebuilding, etc. referred to in item (iii) of that paragraph has been carried out, as provided in that item, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, if the specified donee has not used that house for residential use as the specified donee's residence by December 31 of that following year.
machine translation, not official
**第五項** 前項の規定に該当することとなつた場合において、同項の規定による修正申告書の提出がないときは、納税地の所轄税務署長は、当該修正申告書に記載すべきであつた贈与税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
art-70-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-5
In the case where a specified donee has come to fall under the provisions of the preceding paragraph, if no amended return under the provisions of that paragraph has been filed, the district director with jurisdiction over the place for tax payment is to make a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of gift tax and other matters that should have been stated in that amended return.
machine translation, not official
**第六項** 第四項の規定による修正申告書及び前項の更正に対する国税通則法及び相続税法第三十七条の規定の適用については、次に定めるところによる。
art-70-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-6
The application of the provisions of the Act on General Rules for National Taxes and Article 37 of the Inheritance Tax Act to an amended return under the provisions of paragraph (4) and a reassessment referred to in the preceding paragraph is as follows:
machine translation, not official
**一** 当該修正申告書で第四項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを期限内申告書とみなす。
art-70-2/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-6/item-1
such an amended return that has been filed within the filing deadline prescribed in paragraph (4) is deemed to be a return filed by the due date, except in the case where the provisions of Article 20 of the Act on General Rules for National Taxes are applied;
machine translation, not official
**二** 当該修正申告書で第四項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第七十条の二第四項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「相続税法第二十八条の規定による申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第七十条の二第四項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「相続税法第二十八条の規定による申告書」とする。
art-70-2/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-6/item-2
with regard to such an amended return that has been filed after the filing deadline prescribed in paragraph (4) and that reassessment, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "due date for filing an amended return prescribed in Article 70-2, paragraph (4) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date" in Article 61, paragraph (1), item (i) of that Act with "return under the provisions of Article 28 of the Inheritance Tax Act", the phrase "return filed by the due date or return filed after the due date" in paragraph (2) of that Article with "amended return under the provisions of Article 70-2, paragraph (4) of the Act on Special Measures Concerning Taxation", and the phrase "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) of that Act with "return under the provisions of Article 28 of the Inheritance Tax Act";
machine translation, not official
**三** 国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
art-70-2/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-6/item-3
the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item;
machine translation, not official
**四** 国税通則法第二条第六号ハの規定の適用については、同号ハ（３）中「相続税法」とあるのは、「租税特別措置法第七十条の二（直系尊属から住宅取得等資金の贈与を受けた場合の贈与税の非課税）の規定の適用を受けて贈与税の課税価格に算入しなかつた金額がある場合における当該金額を同条第二項第六号に規定する住宅資金非課税限度額から控除した残額又は相続税法」とする。
art-70-2/par-6/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-6/item-4
with regard to the application of the provisions of Article 2, item (vi), (c) of the Act on General Rules for National Taxes, the phrase "Inheritance Tax Act" in (c), (3) of that item is deemed to be replaced with "the balance remaining after deducting, in the case where there is an amount not included in the taxable value for gift tax by the application of the provisions of Article 70-2 of the Act on Special Measures Concerning Taxation (Tax Exemption for Gift Tax Where a Gift of Funds for Housing Acquisition, etc. Is Received from a Lineal Ascendant), that amount from the tax-exempt limit for housing funds prescribed in paragraph (2), item (vi) of that Article, or the Inheritance Tax Act";
machine translation, not official
**五** 相続税法第三十七条第一項、第四項及び第五項中「第二十八条第一項又は第二項の規定による申告書の提出期限」とあるのは、「租税特別措置法第七十条の二第四項（直系尊属から住宅取得等資金の贈与を受けた場合の贈与税の非課税）に規定する修正申告書の提出期限」とする。
art-70-2/par-6/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-6/item-5
the phrase "due date for filing a return under the provisions of Article 28, paragraph (1) or (2)" in Article 37, paragraphs (1), (4) and (5) of the Inheritance Tax Act is deemed to be replaced with "due date for filing an amended return prescribed in Article 70-2, paragraph (4) of the Act on Special Measures Concerning Taxation (Tax Exemption for Gift Tax Where a Gift of Funds for Housing Acquisition, etc. Is Received from a Lineal Ascendant)".
machine translation, not official
**第七項** 直系尊属からの贈与により住宅取得等資金の取得をした特定受贈者が、当該贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日（以下この項において「取得期限」という。）までに当該住宅取得等資金の全額を建築後使用されたことのある住宅用家屋（耐震基準に適合するもの以外のものに限る。）で政令で定めるもの（以下この項において「要耐震改修住宅用家屋」という。）の取得のための対価に充てて当該要耐震改修住宅用家屋の取得をした場合において、当該要耐震改修住宅用家屋の取得の日までに同日以後当該要耐震改修住宅用家屋の耐震改修（地震に対する安全性の向上を目的とした増築、改築、修繕又は模様替をいう。以下この項において同じ。）を行うことにつき建築物の耐震改修の促進に関する法律第十七条第一項の申請その他財務省令で定める手続をし、かつ、取得期限までに当該耐震改修により当該要耐震改修住宅用家屋が耐震基準に適合することとなつたことにつき財務省令で定めるところにより証明がされたときは、当該要耐震改修住宅用家屋の取得は既存住宅用家屋の取得と、当該要耐震改修住宅用家屋は既存住宅用家屋とそれぞれみなして、第一項の規定を適用することができる。
art-70-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-7
In the case where a specified donee who has acquired funds for housing acquisition, etc. by gift from a lineal ascendant has, by March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by that gift (referred to as the "acquisition deadline" in this paragraph), appropriated the entire amount of those funds for housing acquisition, etc. to the consideration for the acquisition of a dwelling house that has been used since its construction (limited to one other than one that conforms to the earthquake resistance standards) and that is specified by Cabinet Order (referred to as a "residential building requiring seismic retrofitting" in this paragraph), and has acquired that residential building requiring seismic retrofitting, if, by the date of the acquisition of the residential building requiring seismic retrofitting, the specified donee has made the application under Article 17, paragraph (1) of the Act on Promotion of Seismic Retrofitting of Buildings or followed any other procedure specified by Order of the Ministry of Finance for carrying out, on or after that date, a seismic retrofit (meaning extension, rebuilding, repair or remodeling for the purpose of improving safety against earthquakes; the same applies hereinafter in this paragraph) of the residential building requiring seismic retrofitting, and it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that the residential building requiring seismic retrofitting has come to conform to the earthquake resistance standards by the acquisition deadline as a result of that seismic retrofit, the provisions of paragraph (1) may be applied by deeming the acquisition of the residential building requiring seismic retrofitting to be the acquisition of an existing house for residential use, and the residential building requiring seismic retrofitting to be an existing house for residential use, respectively.
machine translation, not official
**第八項** 住宅取得等資金について第一項の規定の適用を受けた特定受贈者が、次に掲げる場合に該当するときは、第四項から第六項までの規定は、適用しない。
art-70-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-8
In the case where a specified donee who has received the application of the provisions of paragraph (1) with regard to funds for housing acquisition, etc. falls under any of the following cases, the provisions of paragraphs (4) through (6) do not apply:
machine translation, not official
**一** 当該特定受贈者が第一項第一号に定めるところにより住宅用家屋の新築又は建築後使用されたことのない住宅用家屋の取得をして当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なくこれらの住宅用家屋を当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、これらの住宅用家屋が災害（震災、風水害、火災その他政令で定める災害をいう。以下この項から第十一項まで及び第七十条の三第八項から第十一項までにおいて同じ。）により滅失（通常の修繕によつては原状回復が困難な損壊を含む。以下この項、次項及び第十二項において同じ。）をしたことによつてその居住の用に供することができなくなつたとき。
art-70-2/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-8/item-1
in the case where the specified donee has newly constructed a dwelling house or acquired a dwelling house that has not been used since its construction as provided in paragraph (1), item (i), and has received the application of the provisions of that paragraph on the grounds that it was expected with certainty that the specified donee would use that dwelling house as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, if the specified donee has become unable to use that dwelling house as the specified donee's residence because it has been lost (including damage that makes restoration to its original state difficult through ordinary repairs; the same applies in this paragraph, the following paragraph and paragraph (12)) due to a disaster (meaning an earthquake disaster, a storm and flood disaster, a fire or any other disaster specified by Cabinet Order; the same applies hereinafter in this paragraph through paragraph (11) and in Article 70-3, paragraphs (8) through (11));
machine translation, not official
**二** 当該特定受贈者が第一項第二号に定めるところにより既存住宅用家屋を当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、当該既存住宅用家屋が災害により滅失をしたことによつてその居住の用に供することができなくなつたとき。
art-70-2/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-8/item-2
in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the existing house for residential use, as provided in item (ii) of that paragraph, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, if the specified donee has become unable to use that existing house for residential use as the specified donee's residence because it has been lost due to a disaster;
machine translation, not official
**三** 当該特定受贈者が第一項第三号に定めるところにより増改築等をした住宅用の家屋を当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、当該住宅用の家屋が災害により滅失をしたことによつてその居住の用に供することができなくなつたとき。
art-70-2/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-8/item-3
in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the house for residential use on which the extension, rebuilding, etc. has been carried out as provided in item (iii) of that paragraph as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, if the specified donee has become unable to use that house for residential use as the specified donee's residence because it has been lost due to a disaster.
machine translation, not official
**第九項** 適用期間内にその直系尊属からの贈与により金銭の取得をした個人が、当該金銭を住宅用の家屋（第七項に規定する要耐震改修住宅用家屋を含む。以下この項及び第十一項において同じ。）の新築若しくは取得又はその者が所有している住宅用の家屋につき行う増築（改築その他の工事を含む。）の対価に充てて当該贈与により金銭の取得をした日の属する年の翌年三月十五日までに当該新築若しくは取得又は増築をした場合には、当該新築若しくは取得又は増築をした住宅用の家屋が災害によつて滅失をしたことにより同日までにその居住の用に供することができなくなつたときであつても、当該個人は、この条（第四項から第六項までを除く。）の規定の適用を受けることができる。
art-70-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-9
In the case where an individual who has acquired money by gift from a lineal ascendant of the individual within the application period has appropriated that money to the consideration for the new construction or acquisition of a house for residential use (including a residential building requiring seismic retrofitting prescribed in paragraph (7); the same applies hereinafter in this paragraph and in paragraph (11)) or for an extension (including rebuilding and other work) carried out on a house for residential use owned by the individual, and has carried out that new construction, acquisition or extension by March 15 of the year following the year that includes the day on which the individual acquired the money by that gift, the individual may receive the application of the provisions of this Article (excluding paragraphs (4) through (6)) even if the individual has become unable to use the house for residential use so newly constructed, acquired or extended as the individual's residence by that day because it has been lost due to a disaster.
machine translation, not official
**第十項** 住宅取得等資金について第一項の規定の適用を受けた特定受贈者が、贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後において、次に掲げる場合に該当するときにおける第四項の規定の適用については、同項各号中「同年十二月三十一日」とあるのは、「当該贈与により住宅取得等資金の取得をした日の属する年の翌々年十二月三十一日」とする。
art-70-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-10
With regard to the application of the provisions of paragraph (4) in the case where a specified donee who has received the application of the provisions of paragraph (1) with regard to funds for housing acquisition, etc. falls under any of the following cases after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, the phrase "December 31 of that following year" in each item of that paragraph is deemed to be replaced with "December 31 of the second year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by that gift":
machine translation, not official
**一** 当該特定受贈者が第一項第一号に定めるところにより住宅用家屋の新築又は建築後使用されたことのない住宅用家屋の取得をして当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なくこれらの住宅用家屋を当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、災害に基因するやむを得ない事情によりこれらの住宅用家屋を同年十二月三十一日までに当該特定受贈者の居住の用に供することができなかつたとき。
art-70-2/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-10/item-1
in the case where the specified donee has newly constructed a dwelling house or acquired a dwelling house that has not been used since its construction as provided in paragraph (1), item (i), and has received the application of the provisions of that paragraph on the grounds that it was expected with certainty that the specified donee would use that dwelling house as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, if the specified donee has been unable to use that dwelling house as the specified donee's residence by December 31 of that following year due to unavoidable circumstances attributable to a disaster;
machine translation, not official
**二** 当該特定受贈者が第一項第二号に定めるところにより既存住宅用家屋を当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、災害に基因するやむを得ない事情により当該既存住宅用家屋を同年十二月三十一日までに当該特定受贈者の居住の用に供することができなかつたとき。
art-70-2/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-10/item-2
in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the existing house for residential use, as provided in item (ii) of that paragraph, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, if the specified donee has been unable to use that existing house for residential use as the specified donee's residence by December 31 of that following year due to unavoidable circumstances attributable to a disaster;
machine translation, not official
**三** 当該特定受贈者が第一項第三号に定めるところにより増改築等をした住宅用の家屋を当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、災害に基因するやむを得ない事情により当該住宅用の家屋を同年十二月三十一日までに当該特定受贈者の居住の用に供することができなかつたとき。
art-70-2/par-10/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-10/item-3
in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the house for residential use on which the extension, rebuilding, etc. has been carried out as provided in item (iii) of that paragraph as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, if the specified donee has been unable to use that house for residential use as the specified donee's residence by December 31 of that following year due to unavoidable circumstances attributable to a disaster.
machine translation, not official
**第十一項** 適用期間内にその直系尊属からの贈与により金銭の取得をした個人が、当該金銭を住宅用の家屋の新築若しくは取得又はその者が所有している住宅用の家屋につき行う増築（改築その他の工事を含む。）の対価に充てて当該新築若しくは取得又は増築をする場合には、災害に基因するやむを得ない事情により当該贈与により金銭の取得をした日の属する年の翌年三月十五日までに当該新築若しくは取得又は増築ができなかつたときであつても、当該個人は、この条の規定の適用を受けることができる。この場合において、第一項各号、第四項及び第七項中「翌年三月十五日」とあるのは、「翌々年三月十五日」とする。
art-70-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-11
In the case where an individual who has acquired money by gift from a lineal ascendant of the individual within the application period appropriates that money to the consideration for the new construction or acquisition of a house for residential use or for an extension (including rebuilding and other work) carried out on a house for residential use owned by the individual, and carries out that new construction, acquisition or extension, the individual may receive the application of the provisions of this Article even if the individual has been unable to carry out that new construction, acquisition or extension by March 15 of the year following the year that includes the day on which the individual acquired the money by that gift due to unavoidable circumstances attributable to a disaster. In this case, the phrase "March 15 of the year following" in each item of paragraph (1), paragraph (4) and paragraph (7) is deemed to be replaced with "March 15 of the second year following".
machine translation, not official
**第十二項** 第一項の規定の適用を受けた特定受贈者が新築若しくは取得をした住宅用家屋、取得をした既存住宅用家屋又は増改築等をした住宅用の家屋が被災者生活再建支援法第二条第二号に規定する政令で定める自然災害により滅失をした場合において、当該特定受贈者が適用期間内にその直系尊属からの贈与により金銭の取得をし、当該金銭を住宅用の家屋の新築若しくは取得又はその者が所有している住宅用の家屋につき行う増築（改築その他の工事を含む。）の対価に充てて当該新築若しくは取得又は増築をするときにおけるこの条の規定の適用については、同項中「（既にこの項の規定の適用を受けて贈与税の課税価格に算入しなかつた金額がある場合には、当該算入しなかつた金額を控除した残額）まで」とあるのは、「まで」とする。
art-70-2/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-12
In the case where a dwelling house newly constructed or acquired, an existing house for residential use acquired, or a house for residential use on which extension, rebuilding, etc. has been carried out, by a specified donee who has received the application of the provisions of paragraph (1), has been lost due to a natural disaster specified by Cabinet Order prescribed in Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims, if that specified donee acquires money by gift from a lineal ascendant of the specified donee within the application period, appropriates that money to the consideration for the new construction or acquisition of a house for residential use or for an extension (including rebuilding and other work) carried out on a house for residential use owned by the specified donee, and carries out that new construction, acquisition or extension, then, with regard to the application of the provisions of this Article, the phrase "up to the tax-exempt limit for housing funds (or, in the case where there is an amount that has already not been included in the taxable value for gift tax by the application of the provisions of this paragraph, the balance remaining after deducting the amount not so included)" in paragraph (1) is deemed to be replaced with "up to the tax-exempt limit for housing funds".
machine translation, not official
**第十三項** 所得税法等の一部を改正する法律（令和六年法律第八号）附則第五十四条第六項各号に掲げる者が、前項に規定する場合に該当する場合における同条第六項の規定の適用については、同項中「適用しない」とあるのは、「適用しない。ただし、同条第十二項に規定する場合に該当する場合は、この限りでない」とする。
art-70-2/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-13
With regard to the application of the provisions of Article 54, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024) in the case where a person listed in any of the items of paragraph (6) of that Article falls under the case prescribed in the preceding paragraph, the phrase "do not apply" in that paragraph is deemed to be replaced with "do not apply; provided, however, that this does not apply in the case falling under the case prescribed in paragraph (12) of that Article".
machine translation, not official
**第十四項** 第一項の規定は、同項の規定の適用を受けようとする者の相続税法第二十八条の規定による申告書に同項の規定の適用を受けようとする旨を記載し、同項の規定による計算の明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-70-2/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-14
The provisions of paragraph (1) apply only if a person seeking the application of the provisions of that paragraph states in the return under the provisions of Article 28 of the Inheritance Tax Act that the person seeks the application of the provisions of that paragraph, and attaches to it a written statement of the calculation under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第十五項** 税務署長は、前項の記載又は添付がない相続税法第二十八条の規定による申告書の提出があつた場合において、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、その記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-70-2/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-15
In the case where a return under the provisions of Article 28 of the Inheritance Tax Act without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to make the statement or attachment, the district director may apply the provisions of paragraph (1), but only in the case where there has been a submission of a document containing that statement and of the documents specified by Order of the Ministry of Finance referred to in that paragraph.
machine translation, not official
**第十六項** 第三項、第四項、第七項又は前二項に定めるもののほか、第一項及び第八項から第十三項までの規定の適用に関し必要な事項は、政令で定める。
art-70-2/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-16
Beyond what is provided for in paragraph (3), paragraph (4), paragraph (7) or the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (1) and paragraphs (8) through (13) are specified by Cabinet Order.
machine translation, not official
### 第七十条の二の二（直系尊属から教育資金の一括贈与を受けた場合の贈与税の非課税） — Tax Exemption for Gift Tax Where a Lump-Sum Gift of Education Funds Is Received from a Lineal Ascendant
caption: machine translation, not official
art-70-2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2
**第一項** 平成二十五年四月一日から令和八年三月三十一日までの間に、個人（教育資金管理契約を締結する日において三十歳未満の者に限る。）が、その直系尊属と信託会社（信託業法第三条又は第五十三条第一項の免許を受けたものに限るものとし、金融機関の信託業務の兼営等に関する法律により同法第一条第一項に規定する信託業務を営む同項に規定する金融機関を含む。次項及び第十二項において「受託者」という。）との間の教育資金管理契約に基づき信託の受益権（以下この条において「信託受益権」という。）を取得した場合、その直系尊属からの書面による贈与により取得した金銭を教育資金管理契約に基づき銀行等（銀行その他の預金又は貯金の受入れを行う金融機関として政令で定める金融機関をいう。次項及び第四項において同じ。）の営業所、事務所その他これらに準ずるものでこの法律の施行地にあるもの（第九項を除き、以下この条において「営業所等」という。）において預金若しくは貯金として預入をした場合又は教育資金管理契約に基づきその直系尊属からの書面による贈与により取得した金銭若しくはこれに類するものとして政令で定めるもの（以下この条において「金銭等」という。）で金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。次項及び第四項において同じ。）の営業所等において有価証券を購入した場合には、当該信託受益権、金銭又は金銭等の価額のうち千五百万円までの金額（既にこの項の規定の適用を受けて贈与税の課税価格に算入しなかつた金額がある場合には、当該算入しなかつた金額を控除した残額）に相当する部分の価額については、贈与税の課税価格に算入しない。ただし、当該個人の当該信託受益権、金銭又は金銭等を取得した日の属する年の前年分の所得税に係る所得税法第二条第一項第三十号の合計所得金額が千万円を超える場合は、この限りでない。
art-70-2-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-1
In the case where, during the period from April 1, 2013 to March 31, 2026, an individual (limited to a person under 30 years of age on the day of concluding the education fund management contract) has acquired a beneficial interest in a trust (referred to as a "beneficial interest in a trust" hereinafter in this Article) under an education fund management contract between a lineal ascendant of the individual and a trust company (limited to one that has obtained a license under Article 3 or Article 53, paragraph (1) of the Trust Business Act, and including a financial institution prescribed in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions that conducts trust business prescribed in that paragraph pursuant to that Act; referred to as a "trustee" in the following paragraph and paragraph (12)), in the case where the individual has deposited money acquired by a written gift from a lineal ascendant of the individual as deposits or savings, under an education fund management contract, at a business office, office or any other place equivalent thereto that is located in the area where this Act is in force (referred to as a "business office or similar place" hereinafter in this Article, except in paragraph (9)) of a bank, etc. (meaning a bank or any other financial institution specified by Cabinet Order as a financial institution that accepts deposits or savings; the same applies in the following paragraph and paragraph (4)), or in the case where the individual has purchased securities, under an education fund management contract, at a business office or similar place of a financial instruments business operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a person that conducts type I financial instruments business prescribed in Article 28, paragraph (1) of that Act; the same applies in the following paragraph and paragraph (4)) with money acquired by a written gift from a lineal ascendant of the individual or anything specified by Cabinet Order as similar thereto (referred to as "monies, etc." hereinafter in this Article), the value of the portion of the value of that beneficial interest in a trust, money or monies, etc. that corresponds to the amount up to 15,000,000 yen (or, in the case where there is an amount that has already not been included in the taxable value for gift tax by the application of the provisions of this paragraph, the balance remaining after deducting the amount not so included) is not included in the taxable value for gift tax; provided, however, that this does not apply in the case where the individual's total income amount prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for income tax for the year preceding the year that includes the day on which the individual acquired that beneficial interest in a trust, money or monies, etc. exceeds 10,000,000 yen.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-70-2-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 教育資金 次に掲げる金銭をいう。
art-70-2-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-1
education funds: the following money:
machine translation, not official
**イ** 学校教育法（昭和二十二年法律第二十六号）第一条に規定する学校、同法第百二十四条に規定する専修学校、同法第百三十四条第一項に規定する各種学校その他これらに類する施設として政令で定めるものを設置する者（ロ並びに第十三項及び第十六項において「学校等」という。）に直接支払われる入学金、授業料その他の金銭で政令で定めるもの
art-70-2-2/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-1/sub-1
admission fees, tuition fees and other money specified by Cabinet Order that are paid directly to a person that establishes a school prescribed in Article 1 of the School Education Act (Act No. 26 of 1947), a specialized training college prescribed in Article 124 of that Act, a miscellaneous school prescribed in Article 134, paragraph (1) of that Act or any other facility specified by Cabinet Order as similar thereto (referred to as a "school, etc." in (b) and in paragraphs (13) and (16));
machine translation, not official
**ロ** 学校等以外の者に、教育に関する役務の提供の対価として直接支払われる金銭その他の教育を受けるために直接支払われる金銭で政令で定めるもの
art-70-2-2/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-1/sub-2
money paid directly to a person other than a school, etc. as consideration for the provision of services relating to education, and any other money specified by Cabinet Order that is paid directly in order to receive education;
machine translation, not official
**二** 教育資金管理契約 個人（以下この条において「受贈者」という。）の教育に必要な教育資金を管理することを目的とする契約であつて次に掲げるものをいう。
art-70-2-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-2
education fund management contract: a contract for the purpose of managing education funds necessary for the education of an individual (referred to as the "donee" hereinafter in this Article), which is any of the following:
machine translation, not official
**イ** 当該受贈者の直系尊属と受託者との間の信託に関する契約で次に掲げる事項が定められているもの
art-70-2-2/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-2/sub-1
a contract concerning a trust between a lineal ascendant of the donee and a trustee, in which the following matters are stipulated:
machine translation, not official
**（１）** 信託の主たる目的は、教育資金の管理とされていること。
art-70-2-2/par-2/item-2/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-2/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-2/sub-1/sub2-1
the principal purpose of the trust is the management of education funds;
machine translation, not official
**（２）** 受託者がその信託財産として受け入れる資産は、金銭等に限られるものであること。
art-70-2-2/par-2/item-2/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-2/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-2/sub-1/sub2-2
the assets that the trustee accepts as its trust property are limited to monies, etc.;
machine translation, not official
**（３）** 当該受贈者を信託の利益の全部についての受益者とするものであること。
art-70-2-2/par-2/item-2/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-2/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-2/sub-1/sub2-3
the donee is made the beneficiary with regard to all of the benefits of the trust;
machine translation, not official
**（４）** その他政令で定める事項
art-70-2-2/par-2/item-2/sub-1/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-2/sub-1/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-2/sub-1/sub2-4
other matters specified by Cabinet Order;
machine translation, not official
**ロ** 当該受贈者と銀行等との間の普通預金その他の財務省令で定める預金又は貯金に係る契約で次に掲げる事項が定められているもの
art-70-2-2/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-2/sub-2
a contract concerning ordinary deposits or any other deposits or savings specified by Order of the Ministry of Finance between the donee and a bank, etc., in which the following matters are stipulated:
machine translation, not official
**（１）** 教育資金の支払に充てるために預金又は貯金を払い出した場合には、当該受贈者は銀行等に第九項に規定する領収書等の提出又は提供をすること。
art-70-2-2/par-2/item-2/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-2/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-2/sub-2/sub2-1
in the case where deposits or savings are withdrawn to be appropriated to the payment of education funds, the donee submits or provides the receipts, etc. prescribed in paragraph (9) to the bank, etc.;
machine translation, not official
**（２）** その他政令で定める事項
art-70-2-2/par-2/item-2/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-2/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-2/sub-2/sub2-2
other matters specified by Cabinet Order;
machine translation, not official
**ハ** 当該受贈者と金融商品取引業者との間の有価証券の保管の委託に係る契約で次に掲げる事項が定められているもの
art-70-2-2/par-2/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-2/sub-3
a contract concerning custody of securities between the donee and a financial instruments business operator, in which the following matters are stipulated:
machine translation, not official
**（１）** 教育資金の支払に充てるために有価証券の譲渡、償還その他の事由により金銭の交付を受けた場合には、当該受贈者は金融商品取引業者に第九項に規定する領収書等の提出又は提供をすること。
art-70-2-2/par-2/item-2/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-2/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-2/sub-3/sub2-1
in the case where the donee has received delivery of money through the transfer or redemption of securities or for any other reason, to be appropriated to the payment of education funds, the donee submits or provides the receipts, etc. prescribed in paragraph (9) to the financial instruments business operator;
machine translation, not official
**（２）** その他政令で定める事項
art-70-2-2/par-2/item-2/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-2/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-2/sub-3/sub2-2
other matters specified by Cabinet Order;
machine translation, not official
**三** 教育資金非課税申告書 前項本文の規定の適用を受けようとする旨、受贈者の氏名及び住所又は居所その他財務省令で定める事項を記載した申告書をいう。
art-70-2-2/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-3
return for tax exemption of education funds: a return stating that the person seeks the application of the provisions of the main clause of the preceding paragraph, the name and domicile or residence of the donee, and other matters specified by Order of the Ministry of Finance;
machine translation, not official
**四** 非課税拠出額 教育資金非課税申告書又は第四項本文に規定する追加教育資金非課税申告書に前項本文の規定の適用を受けるものとして記載された金額を合計した金額をいう。
art-70-2-2/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-4
tax-exempt contribution amount: the total of the amounts stated in a return for tax exemption of education funds or in a statement of additional tax-exempt education funds prescribed in the main clause of paragraph (4) as amounts to which the provisions of the main clause of the preceding paragraph are to apply;
machine translation, not official
**五** 教育資金支出額 第十項の規定により取扱金融機関（受贈者の直系尊属と教育資金管理契約を締結した受託者又は受贈者と教育資金管理契約を締結した銀行等若しくは金融商品取引業者をいう。第九項を除き、以下この条において同じ。）の営業所等において教育資金の支払の事実が確認され、かつ、記録された金額を合計した金額をいう。
art-70-2-2/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-5
amount of education fund expenditure: the total of the amounts for which the fact of the payment of education funds has been confirmed and recorded, pursuant to the provisions of paragraph (10), at a business office or similar place of the handling financial institution (meaning a trustee that has concluded an education fund management contract with a lineal ascendant of the donee, or a bank, etc. or financial instruments business operator that has concluded an education fund management contract with the donee; the same applies hereinafter in this Article, except in paragraph (9)).
machine translation, not official
**第三項** 第一項本文の規定は、同項本文の規定の適用を受けようとする受贈者が教育資金非課税申告書を当該教育資金非課税申告書に記載した取扱金融機関の営業所等を経由し、信託がされる日、預金若しくは貯金の預入をする日又は有価証券を購入する日までに、当該受贈者の納税地の所轄税務署長に提出した場合に限り、適用する。
art-70-2-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-3
The provisions of the main clause of paragraph (1) apply only if the donee seeking the application of the provisions of the main clause of that paragraph has submitted the return for tax exemption of education funds to the district director with jurisdiction over the donee's place for tax payment, via the business office or similar place of the handling financial institution stated in that return for tax exemption of education funds, by the day on which the trust is created, the day on which the deposits or savings are deposited, or the day on which the securities are purchased.
machine translation, not official
**第四項** 受贈者（三十歳未満の者に限る。）が既に教育資金非課税申告書を提出している場合（当該教育資金非課税申告書に記載された金額が千五百万円に満たない場合に限る。）において、第一項に規定する期間内に、当該教育資金非課税申告書に係る教育資金管理契約に基づき、当該受贈者が新たにその直系尊属の行為により信託受益権を取得したとき、その直系尊属からの書面による贈与により取得した金銭を銀行等の営業所等において預金若しくは貯金として預入をしたとき、又はその直系尊属からの書面による贈与により取得した金銭等で金融商品取引業者の営業所等において有価証券を購入したときは、当該受贈者は、当該信託受益権、金銭又は金銭等の価額について同項本文の規定の適用を受けようとする旨その他財務省令で定める事項を記載した申告書（次項から第七項までにおいて「追加教育資金非課税申告書」という。）を当該教育資金非課税申告書を提出した取扱金融機関の営業所等を経由し、新たに信託がされる日、預金若しくは貯金の預入をする日又は有価証券を購入する日までに、当該受贈者の納税地の所轄税務署長に提出した場合に限り、第一項本文の規定の適用を受けることができる。ただし、当該受贈者の当該信託受益権、金銭又は金銭等を取得した日の属する年の前年分の所得税に係る所得税法第二条第一項第三十号の合計所得金額が千万円を超える場合は、この限りでない。
art-70-2-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-4
In the case where a donee (limited to a person under 30 years of age) has already submitted a return for tax exemption of education funds (limited to the case where the amount stated in that return for tax exemption of education funds is less than 15,000,000 yen), if, within the period prescribed in paragraph (1) and under the education fund management contract relating to that return for tax exemption of education funds, the donee newly acquires a beneficial interest in a trust through an act of a lineal ascendant of the donee, deposits money acquired by a written gift from a lineal ascendant of the donee as deposits or savings at a business office or similar place of a bank, etc., or purchases securities at a business office or similar place of a financial instruments business operator with monies, etc. acquired by a written gift from a lineal ascendant of the donee, the donee may receive the application of the provisions of the main clause of paragraph (1) only if the donee has submitted a return stating that the donee seeks the application of the provisions of the main clause of that paragraph with regard to the value of that beneficial interest in a trust, money or monies, etc., and other matters specified by Order of the Ministry of Finance (referred to as a "statement of additional tax-exempt education funds" in the following paragraph through paragraph (7)) to the district director with jurisdiction over the donee's place for tax payment, via the business office or similar place of the handling financial institution to which that return for tax exemption of education funds was submitted, by the day on which the trust is newly created, the day on which the deposits or savings are deposited, or the day on which the securities are purchased; provided, however, that this does not apply in the case where the donee's total income amount prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for income tax for the year preceding the year that includes the day on which the donee acquired that beneficial interest in a trust, money or monies, etc. exceeds 10,000,000 yen.
machine translation, not official
**第五項** 前二項の場合において、第三項の教育資金非課税申告書又は前項の追加教育資金非課税申告書がこれらの規定に規定する取扱金融機関の営業所等に受理されたときは、これらの申告書は、その受理された日にこれらの規定に規定する税務署長に提出されたものとみなす。
art-70-2-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-5
In the cases referred to in the preceding two paragraphs, when a return for tax exemption of education funds referred to in paragraph (3) or a statement of additional tax-exempt education funds referred to in the preceding paragraph has been received by the business office or similar place of the handling financial institution prescribed in those provisions, that return or statement is deemed to have been submitted to the district director prescribed in those provisions on the day on which it was received.
machine translation, not official
**第六項** 教育資金非課税申告書は、受贈者が既に教育資金非課税申告書を提出している場合（既に提出した教育資金非課税申告書に係る教育資金管理契約が第十六項第五号に掲げる事由に該当したことにより終了している場合を除く。）には提出することができないものとし、教育資金非課税申告書に第一項本文の規定の適用を受けるものとして記載された金額が千五百万円を超えるものである場合又は追加教育資金非課税申告書に係る教育資金管理契約について既に受理された教育資金非課税申告書及び追加教育資金非課税申告書に同項本文の規定の適用を受けるものとして記載された金額を合計した金額が千五百万円を超えるものである場合には、取扱金融機関の営業所等は、これらの申告書を受理することができない。
art-70-2-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-6
A return for tax exemption of education funds may not be submitted in the case where the donee has already submitted a return for tax exemption of education funds (excluding the case where the education fund management contract relating to the return for tax exemption of education funds already submitted has terminated because it fell under the reason listed in paragraph (16), item (v)), and the business office or similar place of a handling financial institution may not accept a return for tax exemption of education funds or a statement of additional tax-exempt education funds in the case where the amount stated in the return for tax exemption of education funds as the amount to which the provisions of the main clause of paragraph (1) are to apply exceeds 15,000,000 yen, or in the case where the total of the amounts stated, as amounts to which the provisions of the main clause of that paragraph are to apply, in the return for tax exemption of education funds and the statements of additional tax-exempt education funds already accepted with regard to the education fund management contract relating to the statement of additional tax-exempt education funds exceeds 15,000,000 yen.
machine translation, not official
**第七項** 第三項又は第四項の規定により教育資金非課税申告書又は追加教育資金非課税申告書を提出しようとする受贈者は、これらの申告書の提出に代えて、これらの規定に規定する取扱金融機関の営業所等に対し、これらの申告書に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法をいう。次条第七項において同じ。）により提供することができる。この場合において、当該受贈者は、これらの申告書を当該取扱金融機関の営業所等に提出したものとみなす。
art-70-2-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-7
A donee who intends to submit a return for tax exemption of education funds or a statement of additional tax-exempt education funds pursuant to the provisions of paragraph (3) or (4) may, in lieu of submitting that return or statement, provide the matters to be stated in that return or statement to the business office or similar place of the handling financial institution prescribed in those provisions by electronic or magnetic means (meaning a method using an electronic data processing system or any other method using information and communications technology; the same applies in paragraph (7) of the following Article). In this case, the donee is deemed to have submitted that return or statement to the business office or similar place of that handling financial institution.
machine translation, not official
**第八項** 前項の規定の適用がある場合における第五項の規定の適用については、同項中「又は」とあるのは「に記載すべき事項又は」と、「がこれら」とあるのは「に記載すべき事項がこれら」と、「受理された」とあるのは「提供された」とする。
art-70-2-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-8
With regard to the application of the provisions of paragraph (5) in the case where the provisions of the preceding paragraph apply, the phrase "a return for tax exemption of education funds referred to in paragraph (3) or" in that paragraph is deemed to be replaced with "the matters to be stated in a return for tax exemption of education funds referred to in paragraph (3) or", the phrase "a statement of additional tax-exempt education funds referred to in the preceding paragraph has" with "the matters to be stated in a statement of additional tax-exempt education funds referred to in the preceding paragraph have", and the term "received" with "provided".
machine translation, not official
**第九項** 第一項本文の規定の適用を受ける受贈者は、政令で定めるところにより選択した次の各号に掲げる場合の区分に応じ当該各号に定める日までに、教育資金の支払に充てた金銭に係る領収書その他の書類（電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。第十三項、第十五項第一号及び第二十三項において同じ。）を含む。以下この項において同じ。）でその支払の事実を証するもの（相続税法第二十一条の三第一項第二号の規定の適用を受けた贈与により取得した財産が充てられた教育費に係るもの及び次条第二項第一号に規定する結婚・子育て資金の支払に充てた金銭に係る同条第九項に規定する領収書等であつて同項の規定により同条第二項第五号に規定する取扱金融機関の同条第一項本文に規定する営業所等に提出したものを除き、その支払が少額の支払として財務省令で定める金額以下のものである場合における当該支払の事実の記載又は記録をした書類として財務省令で定める書類を含む。以下この条において「領収書等」という。）を第二項第五号に規定する取扱金融機関の第一項本文に規定する営業所等に提出又は提供をしなければならない。
art-70-2-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-9
A donee who receives the application of the provisions of the main clause of paragraph (1) must, by the day specified in each of the following items according to the category of cases listed in those items selected pursuant to the provisions of Cabinet Order, submit or provide to the business office or similar place prescribed in the main clause of paragraph (1) of the handling financial institution prescribed in paragraph (2), item (v) the receipts or other documents relating to money appropriated to the payment of education funds (including electronic or magnetic records (meaning records made in an electronic form, a magnetic form or any other form that cannot be perceived by the human senses, which are used in information processing by computers; the same applies in paragraph (13), paragraph (15), item (i) and paragraph (23)); the same applies hereinafter in this paragraph) that certify the fact of that payment (excluding those relating to educational expenses to which property acquired by a gift subject to the provisions of Article 21-3, paragraph (1), item (ii) of the Inheritance Tax Act has been appropriated, and receipts, etc. prescribed in paragraph (9) of the following Article relating to money appropriated to the payment of marriage and child-rearing funds prescribed in paragraph (2), item (i) of that Article which have been submitted, pursuant to the provisions of that paragraph, to the business office or similar place prescribed in the main clause of paragraph (1) of that Article of the handling financial institution prescribed in paragraph (2), item (v) of that Article, and including, in the case where the payment is of an amount equal to or less than the amount specified by Order of the Ministry of Finance as a small payment, the documents specified by Order of the Ministry of Finance as documents in which the fact of that payment has been stated or recorded; referred to as "receipts, etc." hereinafter in this Article):
machine translation, not official
**一** 教育資金の支払に充てた金銭に相当する額を払い出す方法により専ら払出しを受ける場合 当該領収書等に記載又は記録がされた支払年月日から一年を経過する日
art-70-2-2/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-9/item-1
in the case where the donee receives withdrawals exclusively by the method of withdrawing an amount equivalent to the money appropriated to the payment of education funds: the day on which one year elapses from the date of payment stated or recorded in those receipts, etc.;
machine translation, not official
**二** 前号に掲げる場合以外の場合 当該領収書等に記載又は記録がされた支払年月日の属する年の翌年三月十五日
art-70-2-2/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-9/item-2
in cases other than the case listed in the preceding item: March 15 of the year following the year that includes the date of payment stated or recorded in those receipts, etc.
machine translation, not official
**第十項** 取扱金融機関の営業所等は、前項の規定により受贈者から提出又は提供を受けた領収書等により払い出した金銭が教育資金の支払に充てられたことを確認し、当該領収書等に記載又は記録がされた支払の金額及び年月日について記録をし、かつ、当該領収書等を受領した日から当該受贈者に係る教育資金管理契約が終了した日の属する年の翌年三月十五日後六年を経過する日までの間、財務省令で定める方法により当該領収書等及び当該記録（第十二項第一号及び第三号の規定による記録を含む。）を保存しなければならない。
art-70-2-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-10
The business office or similar place of a handling financial institution must confirm, by the receipts, etc. submitted or provided by the donee pursuant to the provisions of the preceding paragraph, that the money withdrawn has been appropriated to the payment of education funds, make a record of the amount and date of the payment stated or recorded in those receipts, etc., and retain those receipts, etc. and that record (including the records under the provisions of paragraph (12), items (i) and (iii)) by the method specified by Order of the Ministry of Finance during the period from the day on which it received those receipts, etc. until the day on which six years have elapsed after March 15 of the year following the year that includes the day on which the education fund management contract relating to that donee terminated.
machine translation, not official
**第十一項** 第九項第二号に掲げる場合において、その年中に払い出した金銭の合計額がその年中に教育資金の支払に充てたものとして提出又は提供を受けた領収書等（当該領収書等に記載又は記録がされた支払年月日その他の記録によりその年中に教育資金の支払に充てられたことを確認できるものに限る。）により教育資金の支払に充てたことを確認した金額の合計額を下回るときは、前項の規定により取扱金融機関の営業所等が記録する金額は、当該払い出した金銭の合計額を限度とする。
art-70-2-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-11
In the case listed in paragraph (9), item (ii), if the total amount of money withdrawn during a year is less than the total of the amounts confirmed as having been appropriated to the payment of education funds by the receipts, etc. submitted or provided as having been appropriated to the payment of education funds during that year (limited to those by which it can be confirmed, from the date of payment stated or recorded in those receipts, etc. or other records, that they were appropriated to the payment of education funds during that year), the amount to be recorded by the business office or similar place of the handling financial institution pursuant to the provisions of the preceding paragraph is limited to the total amount of the money so withdrawn.
machine translation, not official
**第十二項** 贈与者（受託者との間の教育資金管理契約に基づき受贈者を受益者とする信託をした当該受贈者の直系尊属、受贈者に対し教育資金管理契約に基づき預金若しくは貯金の預入をするための金銭の書面による贈与をした当該受贈者の直系尊属又は受贈者に対し教育資金管理契約に基づき有価証券の購入をするための金銭等の書面による贈与をした当該受贈者の直系尊属をいう。以下この条において同じ。）が第一項本文の規定の適用に係る教育資金管理契約に基づき信託をした日、同項本文の規定の適用に係る教育資金管理契約に基づき預金若しくは貯金をするための金銭の書面による贈与をした日又は同項本文の規定の適用に係る教育資金管理契約に基づき有価証券の購入をするための金銭等の書面による贈与をした日からこれらの教育資金管理契約の終了の日までの間に当該贈与者が死亡した場合には、次に定めるところによる。
art-70-2-2/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-12
In the case where the donor (meaning a lineal ascendant of the donee who has created a trust with the donee as the beneficiary under an education fund management contract with a trustee, a lineal ascendant of the donee who has made a written gift to the donee of money for making deposits or savings under an education fund management contract, or a lineal ascendant of the donee who has made a written gift to the donee of monies, etc. for purchasing securities under an education fund management contract; the same applies hereinafter in this Article) dies during the period from the day on which the donor created the trust under the education fund management contract relating to the application of the provisions of the main clause of paragraph (1), the day on which the donor made a written gift of money for making deposits or savings under the education fund management contract relating to the application of the provisions of the main clause of that paragraph, or the day on which the donor made a written gift of monies, etc. for purchasing securities under the education fund management contract relating to the application of the provisions of the main clause of that paragraph, until the day of termination of that education fund management contract, the following provisions apply:
machine translation, not official
**一** 当該贈与者に係る受贈者は、当該贈与者が死亡した事実を知つた場合には、速やかに、当該贈与者が死亡した旨を取扱金融機関の営業所等に届け出なければならない。この場合において、その届出を受けた取扱金融機関の営業所等は、当該贈与者が死亡した日及び同日における非課税拠出額から教育資金支出額（第二十一項の規定による訂正があつた場合には、その訂正後のものとし、第二項第一号ロに掲げる教育資金については、五百万円を限度とする。第十七項及び第十八項において同じ。）を控除した残額として政令で定める金額（以下この項及び第十七項において「管理残額」という。）を記録しなければならない。
art-70-2-2/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-12/item-1
the donee relating to the donor must, upon learning of the fact that the donor has died, promptly notify the business office or similar place of the handling financial institution that the donor has died. In this case, the business office or similar place of the handling financial institution that has received the notification must record the date on which the donor died and the amount specified by Cabinet Order as the balance remaining after deducting the amount of education fund expenditure (or, in the case where there has been a correction under the provisions of paragraph (21), the amount after that correction, and, for the education funds listed in paragraph (2), item (i), (b), up to a limit of 5,000,000 yen; the same applies in paragraphs (17) and (18)) from the tax-exempt contribution amount as of that date (referred to as the "remaining managed balance" hereinafter in this paragraph and in paragraph (17));
machine translation, not official
**二** 当該贈与者に係る受贈者については、管理残額を当該贈与者から相続（当該受贈者が当該贈与者の相続人以外の者である場合には、遺贈。第十七項において同じ。）により取得したものとみなして、相続税法その他相続税に関する法令の規定を適用する。
art-70-2-2/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-12/item-2
with regard to the donee relating to the donor, the provisions of the Inheritance Tax Act and other laws and regulations concerning inheritance tax apply by deeming the remaining managed balance to have been acquired from the donor by inheritance (or, in the case where the donee is a person other than an heir of the donor, by bequest; the same applies in paragraph (17));
machine translation, not official
**三** 取扱金融機関の営業所等は、前号の規定の適用があつたことを知つた場合には、その適用に係る管理残額を記録しなければならない。
art-70-2-2/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-12/item-3
the business office or similar place of a handling financial institution must, upon learning that the provisions of the preceding item have been applied, record the remaining managed balance relating to that application;
machine translation, not official
**四** 当該贈与者から相続又は遺贈により管理残額以外の財産を取得しなかつた受贈者に係る相続税法第十九条の規定の適用については、同条第一項中「遺贈」とあるのは、「遺贈（租税特別措置法第七十条の二の二第十二項第二号（直系尊属から教育資金の一括贈与を受けた場合の贈与税の非課税）の規定により相続又は遺贈により取得したものとみなされる場合を除く。）」とする。
art-70-2-2/par-12/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-12/item-4
with regard to the application of the provisions of Article 19 of the Inheritance Tax Act to a donee who has acquired no property other than the remaining managed balance from the donor by inheritance or bequest, the term "bequest" in paragraph (1) of that Article is deemed to be replaced with "bequest (excluding the case where property is deemed to have been acquired by inheritance or bequest pursuant to the provisions of Article 70-2-2, paragraph (12), item (ii) of the Act on Special Measures Concerning Taxation (Tax Exemption for Gift Tax Where a Lump-Sum Gift of Education Funds Is Received from a Lineal Ascendant))".
machine translation, not official
**第十三項** 前項（第一号に係る部分を除く。）の規定は、同項の贈与者の死亡の日において受贈者が次に掲げる場合に該当する場合（第二号又は第三号に掲げる場合に該当する場合にあつては、当該受贈者がその旨を明らかにする書類（電磁的記録を含む。）を同項第一号の規定による届出と併せて提出又は提供をした場合に限る。第十五項において「二十三歳未満である場合等」という。）には、適用しない。ただし、当該贈与者から相続又は遺贈（当該贈与者からの贈与により取得した財産で相続税法第二十一条の九第三項（第七十条の二の六第一項、第七十条の二の七第一項（第七十条の二の八において準用する場合を含む。）又は第七十条の三第一項において準用する場合を含む。）の規定の適用を受けるものに係る贈与を含む。）により財産を取得した全ての者に係る前項第二号の規定の適用がないものとした場合における相続税の課税価格の合計額（次項、第十五項第一号及び第二十項第四号において「贈与者に係る相続税の課税価格の合計額」という。）が五億円を超えるときは、この限りでない。
art-70-2-2/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-13
The provisions of the preceding paragraph (excluding the part relating to item (i)) do not apply in the case where, on the date of death of the donor referred to in that paragraph, the donee falls under any of the following cases (in the case falling under the case listed in item (ii) or (iii), limited to the case where the donee has submitted or provided a document (including an electronic or magnetic record) clarifying that fact together with the notification under the provisions of item (i) of that paragraph; referred to as the "case of being under 23, etc." in paragraph (15)); provided, however, that this does not apply if the total of the taxable values for inheritance tax calculated on the assumption that the provisions of item (ii) of the preceding paragraph do not apply to any of the persons who have acquired property from the donor by inheritance or bequest (including a gift relating to property acquired by gift from the donor which is subject to the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1), Article 70-2-7, paragraph (1) (including as applied mutatis mutandis pursuant to Article 70-2-8) or Article 70-3, paragraph (1))) (referred to as the "total taxable value for inheritance tax relating to the donor" in the following paragraph, paragraph (15), item (i) and paragraph (20), item (iv)) exceeds 500,000,000 yen:
machine translation, not official
**一** 二十三歳未満である場合
art-70-2-2/par-13/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-13/item-1
the case where the donee is under 23 years of age;
machine translation, not official
**二** 学校等に在学している場合
art-70-2-2/par-13/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-13/item-2
the case where the donee is enrolled at a school, etc.;
machine translation, not official
**三** 教育訓練（雇用保険法第六十条の二第一項に規定する教育訓練をいう。第十六項において同じ。）を受けている場合
art-70-2-2/par-13/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-13/item-3
the case where the donee is receiving education and training (meaning education and training prescribed in Article 60-2, paragraph (1) of the Employment Insurance Act; the same applies in paragraph (16)).
machine translation, not official
**第十四項** 前項ただし書の贈与者に係る相続税の課税価格の合計額は、国税通則法第七十条第一項若しくは第三項又は相続税法第三十六条の規定により国税通則法第五十八条第一項第一号イに規定する更正決定等をすることができないこととなる日前に相続税額の計算の基礎となつた財産の価額及び債務の金額を基準として計算するものとする。
art-70-2-2/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-14
The total taxable value for inheritance tax relating to the donor referred to in the proviso to the preceding paragraph is to be calculated based on the value of the property and the amount of the liabilities that formed the basis for calculating the amount of inheritance tax before the day on which it becomes impossible to make a reassessment or determination, etc. prescribed in Article 58, paragraph (1), item (i), (a) of the Act on General Rules for National Taxes pursuant to the provisions of Article 70, paragraph (1) or (3) of that Act or Article 36 of the Inheritance Tax Act.
machine translation, not official
**第十五項** 第十三項の受贈者が二十三歳未満である場合等に該当した場合において、同項の贈与者の死亡に係る相続税法第二十七条第一項の規定による期限内申告書の提出期限を経過したときは、次に定めるところによる。
art-70-2-2/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-15
In the case where the donee referred to in paragraph (13) has fallen under the case of being under 23, etc., when the due date for filing the return filed by the due date under the provisions of Article 27, paragraph (1) of the Inheritance Tax Act relating to the death of the donor referred to in that paragraph has passed, the following provisions apply:
machine translation, not official
**一** 当該受贈者は、速やかに、贈与者に係る相続税の課税価格の合計額が五億円を超えるかどうかを確認するために必要と認められる書類として財務省令で定めるもの（電磁的記録を含む。以下この項において「確認書類等」という。）を取扱金融機関の営業所等に提出又は提供をしなければならない。
art-70-2-2/par-15/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-15/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-15/item-1
the donee must promptly submit or provide to the business office or similar place of the handling financial institution the documents specified by Order of the Ministry of Finance as documents found to be necessary for confirming whether the total taxable value for inheritance tax relating to the donor exceeds 500,000,000 yen (including electronic or magnetic records; referred to as "confirmation documents, etc." in this paragraph);
machine translation, not official
**二** 前号の取扱金融機関の営業所等は、同号の確認書類等に記載又は記録がされた事項に基づき、第十二項第二号の規定の適用を受けた者について、同項第三号の規定による記録をしなければならない。
art-70-2-2/par-15/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-15/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-15/item-2
the business office or similar place of the handling financial institution referred to in the preceding item must, based on the matters stated or recorded in the confirmation documents, etc. referred to in that item, make the record under the provisions of paragraph (12), item (iii) with regard to the person to whom the provisions of item (ii) of that paragraph have been applied;
machine translation, not official
**三** 第一号の取扱金融機関の営業所等は、財務省令で定めるところにより、同号の確認書類等を保存しなければならない。
art-70-2-2/par-15/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-15/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-15/item-3
the business office or similar place of the handling financial institution referred to in item (i) must retain the confirmation documents, etc. referred to in that item pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第十六項** 教育資金管理契約は、次の各号に掲げる事由の区分に応じ当該各号に定める日のいずれか早い日に終了するものとする。
art-70-2-2/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-16
An education fund management contract is to terminate on the earliest of the days specified in the following items according to the category of reasons listed in those items:
machine translation, not official
**一** 受贈者が三十歳に達したこと（当該受贈者が三十歳に達した日において学校等に在学している場合又は教育訓練を受けている場合（当該受贈者がこれらの場合に該当することについて政令で定めるところにより取扱金融機関の営業所等に届け出た場合に限る。）を除く。） 当該受贈者が三十歳に達した日
art-70-2-2/par-16/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-16/item-1
the donee has reached 30 years of age (excluding the case where the donee is enrolled at a school, etc. or is receiving education and training on the day on which the donee reaches 30 years of age (limited to the case where the donee has notified the business office or similar place of the handling financial institution, pursuant to the provisions of Cabinet Order, that the donee falls under either of these cases)): the day on which the donee reaches 30 years of age;
machine translation, not official
**二** 受贈者（三十歳以上の者に限る。次号において同じ。）がその年中のいずれかの日において学校等に在学した日又は教育訓練を受けた日があることを政令で定めるところにより取扱金融機関の営業所等に届け出なかつたこと その年の十二月三十一日
art-70-2-2/par-16/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-16/item-2
the donee (limited to a person 30 years of age or older; the same applies in the following item) has not notified the business office or similar place of the handling financial institution, pursuant to the provisions of Cabinet Order, that there was a day during the year on which the donee was enrolled at a school, etc. or received education and training: December 31 of that year;
machine translation, not official
**三** 受贈者が四十歳に達したこと 当該受贈者が四十歳に達した日
art-70-2-2/par-16/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-16/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-16/item-3
the donee has reached 40 years of age: the day on which the donee reaches 40 years of age;
machine translation, not official
**四** 受贈者が死亡したこと 当該受贈者が死亡した日
art-70-2-2/par-16/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-16/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-16/item-4
the donee has died: the day on which the donee died;
machine translation, not official
**五** 教育資金管理契約に係る信託財産の価額が零となつた場合、教育資金管理契約に係る預金若しくは貯金の額が零となつた場合又は教育資金管理契約に基づき保管されている有価証券の価額が零となつた場合において受贈者と取扱金融機関との間でこれらの教育資金管理契約を終了させる合意があつたこと 当該教育資金管理契約が当該合意に基づき終了する日
art-70-2-2/par-16/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-16/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-16/item-5
in the case where the value of the trust property relating to the education fund management contract has become zero, the amount of deposits or savings relating to the education fund management contract has become zero, or the value of the securities held in custody under the education fund management contract has become zero, an agreement has been reached between the donee and the handling financial institution to terminate that education fund management contract: the day on which that education fund management contract terminates based on that agreement.
machine translation, not official
**第十七項** 前項各号（第四号を除く。）に掲げる事由に該当したことにより教育資金管理契約が終了した場合において、当該教育資金管理契約に係る非課税拠出額から教育資金支出額（第十二項第二号の規定により相続により取得したものとみなされた管理残額を含む。次項において同じ。）を控除した残額があるときは、次に定めるところによる。
art-70-2-2/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-17
In the case where an education fund management contract has terminated because a reason listed in any of the items of the preceding paragraph (excluding item (iv)) has occurred, if there is a balance remaining after deducting the amount of education fund expenditure (including the remaining managed balance deemed to have been acquired by inheritance pursuant to the provisions of paragraph (12), item (ii); the same applies in the following paragraph) from the tax-exempt contribution amount relating to that education fund management contract, the following provisions apply:
machine translation, not official
**一** 当該残額については、当該教育資金管理契約に係る受贈者の前項各号（第四号を除く。）に定める日の属する年の贈与税の課税価格に算入する。
art-70-2-2/par-17/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-17/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-17/item-1
that balance is included in the taxable value for gift tax of the donee relating to that education fund management contract for the year that includes the day specified in the relevant item of the preceding paragraph (excluding item (iv));
machine translation, not official
**二** 第七十条の二の五の規定の適用については、当該残額は、同条第三項に規定する一般贈与財産とみなす。
art-70-2-2/par-17/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-17/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-17/item-2
with regard to the application of the provisions of Article 70-2-5, that balance is deemed to be general gift property prescribed in paragraph (3) of that Article.
machine translation, not official
**第十八項** 第十六項第四号に掲げる事由に該当したことにより教育資金管理契約が終了した場合には、当該教育資金管理契約に係る非課税拠出額から教育資金支出額を控除した残額については、贈与税の課税価格に算入しない。
art-70-2-2/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-18
In the case where an education fund management contract has terminated because the reason listed in paragraph (16), item (iv) has occurred, the balance remaining after deducting the amount of education fund expenditure from the tax-exempt contribution amount relating to that education fund management contract is not included in the taxable value for gift tax.
machine translation, not official
**第十九項** 取扱金融機関の営業所等の長は、教育資金管理契約が終了した場合には、当該教育資金管理契約に係る受贈者の氏名及び住所又は居所その他の財務省令で定める事項を記載した調書（第二十三項及び第二十四項において「教育資金管理契約の終了に関する調書」という。）を当該教育資金管理契約が終了した日（当該教育資金管理契約が第十六項第四号に掲げる事由に該当したことにより終了した場合には、取扱金融機関の営業所等の長が当該事由を知つた日）の属する月の翌々月末日までに当該受贈者の納税地の所轄税務署長に提出しなければならない。
art-70-2-2/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-19
In the case where an education fund management contract has terminated, the head of the business office or similar place of the handling financial institution must submit a report stating the name and domicile or residence of the donee relating to that education fund management contract and other matters specified by Order of the Ministry of Finance (referred to as a "report on the termination of an education fund management contract" in paragraphs (23) and (24)) to the district director with jurisdiction over the donee's place for tax payment by the last day of the second month following the month that includes the day on which that education fund management contract terminated (or, in the case where that education fund management contract terminated because the reason listed in paragraph (16), item (iv) has occurred, the day on which the head of the business office or similar place of the handling financial institution learned of that reason).
machine translation, not official
**第二十項** 税務署長は、次に掲げる事実を知つた場合には、取扱金融機関の営業所等の長にその旨その他の財務省令で定める事項を通知するものとする。
art-70-2-2/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-20
When the district director learns of any of the following facts, the district director is to notify the head of the business office or similar place of the handling financial institution of that fact and other matters specified by Order of the Ministry of Finance:
machine translation, not official
**一** 受贈者が教育資金の支払に充てるために取扱金融機関の営業所等から払い出した金銭が教育資金の支払に充てられていないこと。
art-70-2-2/par-20/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-20/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-20/item-1
money that the donee has withdrawn from the business office or similar place of the handling financial institution to be appropriated to the payment of education funds has not been appropriated to the payment of education funds;
machine translation, not official
**二** 当該受贈者に係る教育資金非課税申告書が二以上の取扱金融機関の営業所等に提出されていること又は当該受贈者に係る非課税拠出額が千五百万円を超えること。
art-70-2-2/par-20/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-20/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-20/item-2
returns for tax exemption of education funds relating to the donee have been submitted to the business offices or similar places of two or more handling financial institutions, or the tax-exempt contribution amount relating to the donee exceeds 15,000,000 yen;
machine translation, not official
**三** 受贈者が贈与者から第一項本文の規定の適用に係る信託受益権、金銭又は金銭等を取得した日の属する年の前年分の当該受贈者の所得税に係る所得税法第二条第一項第三十号の合計所得金額が千万円を超えること。
art-70-2-2/par-20/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-20/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-20/item-3
the donee's total income amount prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for income tax for the year preceding the year that includes the day on which the donee acquired from the donor the beneficial interest in a trust, money or monies, etc. relating to the application of the provisions of the main clause of paragraph (1) exceeds 10,000,000 yen;
machine translation, not official
**四** 当該受贈者の贈与者に係る相続税の課税価格の合計額が、国税通則法第二十四条若しくは第二十六条の規定による更正若しくは同法第二十五条の規定による決定又は期限後申告書若しくは修正申告書の提出により五億円を超えることとなること又は五億円以下となること。
art-70-2-2/par-20/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-20/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-20/item-4
the total taxable value for inheritance tax relating to the donor of the donee comes to exceed 500,000,000 yen, or comes to be 500,000,000 yen or less, as a result of a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes, a determination under the provisions of Article 25 of that Act, or the filing of a return filed after the due date or an amended return.
machine translation, not official
**第二十一項** 取扱金融機関の営業所等の長は、前項の規定による税務署長からの通知（同項第一号又は第四号に掲げる事実に係るものに限る。）を受けたときは、当該通知に基づき第十項の記録（第十二項第三号の規定による記録を含む。）を訂正しなければならない。
art-70-2-2/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-21
When the head of the business office or similar place of a handling financial institution has received a notification from the district director under the provisions of the preceding paragraph (limited to a notification relating to the facts listed in item (i) or (iv) of that paragraph), the head must correct the record referred to in paragraph (10) (including the record under the provisions of paragraph (12), item (iii)) based on that notification.
machine translation, not official
**第二十二項** 第三項から第十一項まで、第十六項及び前三項に定めるもののほか、第一項、第十二項から第十五項まで、第十七項及び第十八項の規定の適用に関し必要な事項は、政令で定める。
art-70-2-2/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-22
Beyond what is provided for in paragraphs (3) through (11), paragraph (16) and the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraph (1), paragraphs (12) through (15), paragraph (17) and paragraph (18) are specified by Cabinet Order.
machine translation, not official
**第二十三項** 国税庁、国税局又は税務署の当該職員は、教育資金管理契約の終了に関する調書の提出に関する調査について必要があるときは、当該教育資金管理契約の終了に関する調書を提出する義務がある者に質問し、その者の教育資金管理契約に関する帳簿書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。次条第二十項及び第七十条の十三第四項第三号において同じ。）その他の物件を検査し、又は当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-70-2-2/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-23
When it is necessary for an investigation concerning the submission of a report on the termination of an education fund management contract, the relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office may ask questions of a person who is obligated to submit that report on the termination of an education fund management contract, inspect that person's books and documents concerning education fund management contracts (including, where electronic or magnetic records have been created or retained in lieu of the creation or retention of those books and documents, those electronic or magnetic records; the same applies in paragraph (20) of the following Article and Article 70-13, paragraph (4), item (iii)) and other articles, or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**第二十四項** 国税庁、国税局又は税務署の当該職員は、教育資金管理契約の終了に関する調書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。
art-70-2-2/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-24 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-24
When it is necessary for an investigation concerning the submission of a report on the termination of an education fund management contract, the relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office may retain articles submitted in the course of the investigation.
machine translation, not official
**第二十五項** 国税庁、国税局又は税務署の当該職員は、第二十三項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-70-2-2/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-25 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-25
The relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office, when asking questions, conducting an inspection, or requesting presentation or submission pursuant to the provisions of paragraph (23), must carry an identification card and present it to the person concerned when requested.
machine translation, not official
**第二十六項** 第二十三項及び第二十四項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
art-70-2-2/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-26 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-26
The authority of the relevant officials under the provisions of paragraphs (23) and (24) must not be construed as being granted for the purpose of criminal investigation.
machine translation, not official
**第二十七項** 前項に定めるもののほか、第二十四項の規定の適用に関し必要な事項は、政令で定める。
art-70-2-2/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-27
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (24) are specified by Cabinet Order.
machine translation, not official
### 第七十条の二の三（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — Tax Exemption for Gift Tax Where a Lump-Sum Gift of Marriage and Child-Rearing Funds Is Received from a Lineal Ascendant
caption: machine translation, not official
art-70-2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3
**第一項** 平成二十七年四月一日から令和九年三月三十一日までの間に、個人（結婚・子育て資金管理契約を締結する日において十八歳以上五十歳未満の者に限る。）が、その直系尊属と信託会社（信託業法第三条又は第五十三条第一項の免許を受けたものに限るものとし、金融機関の信託業務の兼営等に関する法律により同法第一条第一項に規定する信託業務を営む同項に規定する金融機関を含む。次項及び第十二項において「受託者」という。）との間の結婚・子育て資金管理契約に基づき信託の受益権（以下この項、第四項及び第十七項第三号において「信託受益権」という。）を取得した場合、その直系尊属からの書面による贈与により取得した金銭を結婚・子育て資金管理契約に基づき銀行等（銀行その他の預金又は貯金の受入れを行う金融機関として政令で定める金融機関をいう。次項及び第四項において同じ。）の営業所、事務所その他これらに準ずるものでこの法律の施行地にあるもの（第九項を除き、以下この条において「営業所等」という。）において預金若しくは貯金として預入をした場合又は結婚・子育て資金管理契約に基づきその直系尊属からの書面による贈与により取得した金銭若しくはこれに類するものとして政令で定めるもの（以下この条において「金銭等」という。）で金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。次項及び第四項において同じ。）の営業所等において有価証券を購入した場合には、当該信託受益権、金銭又は金銭等の価額のうち千万円までの金額（既にこの項の規定の適用を受けて贈与税の課税価格に算入しなかつた金額がある場合には、当該算入しなかつた金額を控除した残額）に相当する部分の価額については、贈与税の課税価格に算入しない。ただし、当該個人の当該信託受益権、金銭又は金銭等を取得した日の属する年の前年分の所得税に係る所得税法第二条第一項第三十号の合計所得金額が千万円を超える場合は、この限りでない。
art-70-2-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-1
In the case where, during the period from April 1, 2015 to March 31, 2027, an individual (limited to a person who is 18 years of age or older and less than 50 years of age on the day on which the individual concludes a contract for management of marriage and child-rearing funds) has acquired a beneficial interest in a trust (referred to as a "beneficial interest in a trust" in this paragraph, paragraph (4) and paragraph (17), item (iii)) under a contract for management of marriage and child-rearing funds between a lineal ascendant of that individual and a trust company (limited to one that has obtained a license under Article 3 or Article 53, paragraph (1) of the Trust Business Act, and including a financial institution prescribed in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions that engages, pursuant to that Act, in the trust business prescribed in that paragraph; referred to as the "trustee" in the following paragraph and paragraph (12)), in the case where the individual has deposited money acquired by a written gift from that lineal ascendant, under a contract for management of marriage and child-rearing funds, as deposits or savings at a business office, office or any other place equivalent thereto located in the area where this Act is in force (referred to as a "business office or similar place" hereinafter in this Article, except in paragraph (9)) of a bank, etc. (meaning a bank or any other financial institution specified by Cabinet Order as a financial institution that accepts deposits or savings; the same applies in the following paragraph and paragraph (4)), or in the case where the individual has purchased securities, under a contract for management of marriage and child-rearing funds, at a business office or similar place of a financial instruments business operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a person that engages in type I financial instruments business prescribed in Article 28, paragraph (1) of that Act; the same applies in the following paragraph and paragraph (4)) with money acquired by a written gift from that lineal ascendant or anything specified by Cabinet Order as being similar thereto (referred to as "monies, etc." hereinafter in this Article), the value of the part corresponding to the amount up to 10,000,000 yen (or, in the case where there is an amount that has already not been included in the taxable value for gift tax by the application of the provisions of this paragraph, the balance remaining after deducting the amount not so included) out of the value of that beneficial interest in a trust, money or monies, etc. is not included in the taxable value for gift tax; provided, however, that this does not apply in the case where the total income amount prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for income tax of that individual for the year preceding the year that includes the day on which the individual acquired that beneficial interest in a trust, money or monies, etc. exceeds 10,000,000 yen.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-70-2-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 結婚・子育て資金 次に掲げる金銭をいう。
art-70-2-3/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-1
marriage and child-rearing funds: the following money:
machine translation, not official
**イ** 前項本文の規定の適用を受ける個人（以下この条において「受贈者」という。）の結婚に際して支出する費用で政令で定めるものに充てる金銭
art-70-2-3/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-1/sub-1
money to be appropriated to expenses specified by Cabinet Order that are paid in connection with the marriage of an individual who receives the application of the provisions of the main clause of the preceding paragraph (referred to as a "donee" hereinafter in this Article);
machine translation, not official
**ロ** 受贈者（当該受贈者の配偶者を含む。）の妊娠、出産又は育児に要する費用で政令で定めるものに充てる金銭
art-70-2-3/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-1/sub-2
money to be appropriated to expenses specified by Cabinet Order that are required for pregnancy, childbirth or child-rearing of the donee (including the spouse of that donee).
machine translation, not official
**二** 結婚・子育て資金管理契約 結婚・子育て資金を管理することを目的とする契約であつて次に掲げるものをいう。
art-70-2-3/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2
contract for management of marriage and child-rearing funds: a contract the purpose of which is the management of marriage and child-rearing funds and that is any of the following:
machine translation, not official
**イ** 受贈者の直系尊属と受託者との間の信託に関する契約で次に掲げる事項が定められているもの
art-70-2-3/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-1
a contract concerning a trust between a lineal ascendant of the donee and a trustee that stipulates the following matters:
machine translation, not official
**（１）** 信託の主たる目的は、結婚・子育て資金の管理とされていること。
art-70-2-3/par-2/item-2/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-1/sub2-1
the principal purpose of the trust is the management of marriage and child-rearing funds;
machine translation, not official
**（２）** 受託者がその信託財産として受け入れる資産は、金銭等に限られるものであること。
art-70-2-3/par-2/item-2/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-1/sub2-2
the assets that the trustee accepts as trust property are limited to monies, etc.;
machine translation, not official
**（３）** 当該受贈者を信託の利益の全部についての受益者とするものであること。
art-70-2-3/par-2/item-2/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-1/sub2-3
the trust makes that donee the beneficiary of the entire benefit of the trust;
machine translation, not official
**（４）** その他政令で定める事項
art-70-2-3/par-2/item-2/sub-1/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-1/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-1/sub2-4
any other matters specified by Cabinet Order;
machine translation, not official
**ロ** 受贈者と銀行等との間の普通預金その他の財務省令で定める預金又は貯金に係る契約で次に掲げる事項が定められているもの
art-70-2-3/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-2
a contract concerning ordinary deposits or any other deposits or savings specified by Order of the Ministry of Finance between the donee and a bank, etc. that stipulates the following matters:
machine translation, not official
**（１）** 結婚・子育て資金の支払に充てるために預金又は貯金を払い出した場合には、当該受贈者は銀行等に第九項に規定する領収書等を提出すること。
art-70-2-3/par-2/item-2/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-2/sub2-1
in the case where deposits or savings are withdrawn to be appropriated to the payment of marriage and child-rearing funds, that donee is to submit the receipts, etc. prescribed in paragraph (9) to the bank, etc.;
machine translation, not official
**（２）** その他政令で定める事項
art-70-2-3/par-2/item-2/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-2/sub2-2
any other matters specified by Cabinet Order;
machine translation, not official
**ハ** 受贈者と金融商品取引業者との間の有価証券の保管の委託に係る契約で次に掲げる事項が定められているもの
art-70-2-3/par-2/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-3
a contract concerning the custody of securities between the donee and a financial instruments business operator that stipulates the following matters:
machine translation, not official
**（１）** 結婚・子育て資金の支払に充てるために有価証券の譲渡、償還その他の事由により金銭の交付を受けた場合には、当該受贈者は金融商品取引業者に第九項に規定する領収書等を提出すること。
art-70-2-3/par-2/item-2/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-3/sub2-1
in the case where the donee receives the delivery of money by reason of the transfer or redemption of securities or any other reason in order to appropriate it to the payment of marriage and child-rearing funds, that donee is to submit the receipts, etc. prescribed in paragraph (9) to the financial instruments business operator;
machine translation, not official
**（２）** その他政令で定める事項
art-70-2-3/par-2/item-2/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-3/sub2-2
any other matters specified by Cabinet Order.
machine translation, not official
**三** 結婚・子育て資金非課税申告書 前項本文の規定の適用を受けようとする旨、受贈者の氏名及び住所又は居所その他財務省令で定める事項を記載した申告書をいう。
art-70-2-3/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-3
tax exemption return for marriage and child-rearing funds: a return stating that the donee seeks the application of the provisions of the main clause of the preceding paragraph, the name and domicile or residence of the donee, and other matters specified by Order of the Ministry of Finance;
machine translation, not official
**四** 非課税拠出額 結婚・子育て資金非課税申告書又は第四項本文に規定する追加結婚・子育て資金非課税申告書に前項本文の規定の適用を受けるものとして記載された金額を合計した金額をいう。
art-70-2-3/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-4
tax-exempt contribution amount: the total of the amounts stated in the tax exemption return for marriage and child-rearing funds or in the statement of additional tax-exempt marriage and child-rearing funds prescribed in the main clause of paragraph (4) as being subject to the application of the provisions of the main clause of the preceding paragraph;
machine translation, not official
**五** 結婚・子育て資金支出額 第十項の規定により取扱金融機関（受贈者の直系尊属と結婚・子育て資金管理契約を締結した受託者又は受贈者と結婚・子育て資金管理契約を締結した銀行等若しくは金融商品取引業者をいう。第九項を除き、以下この条において同じ。）の営業所等において結婚・子育て資金の支払の事実が確認され、かつ、記録された金額を合計した金額をいう。
art-70-2-3/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-5
amount spent on marriage and child-rearing funds: the total of the amounts for which the fact of payment of marriage and child-rearing funds has been confirmed and recorded at the business office or similar place of the handling financial institution (meaning a trustee that has concluded a contract for management of marriage and child-rearing funds with a lineal ascendant of the donee, or a bank, etc. or financial instruments business operator that has concluded a contract for management of marriage and child-rearing funds with the donee; the same applies hereinafter in this Article, except in paragraph (9)) pursuant to the provisions of paragraph (10).
machine translation, not official
**第三項** 第一項本文の規定は、同項本文の規定の適用を受けようとする受贈者が結婚・子育て資金非課税申告書を当該結婚・子育て資金非課税申告書に記載した取扱金融機関の営業所等を経由し、信託がされる日、預金若しくは貯金の預入をする日又は有価証券を購入する日までに、当該受贈者の納税地の所轄税務署長に提出した場合に限り、適用する。
art-70-2-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-3
The provisions of the main clause of paragraph (1) apply only in the case where the donee who seeks the application of the provisions of the main clause of that paragraph has submitted a tax exemption return for marriage and child-rearing funds to the district director with jurisdiction over the place for tax payment of that donee, via the business office or similar place of the handling financial institution stated in that tax exemption return for marriage and child-rearing funds, by the day on which the trust is created, the day on which the deposits or savings are deposited, or the day on which the securities are purchased.
machine translation, not official
**第四項** 受贈者が既に結婚・子育て資金非課税申告書を提出している場合（当該結婚・子育て資金非課税申告書に記載された金額が千万円に満たない場合に限る。）において、当該結婚・子育て資金非課税申告書に係る結婚・子育て資金管理契約に基づき、当該受贈者が新たにその直系尊属の行為により信託受益権を取得したとき、その直系尊属からの書面による贈与により取得した金銭を銀行等の営業所等において預金若しくは貯金として預入をしたとき、又はその直系尊属からの書面による贈与により取得した金銭等で金融商品取引業者の営業所等において有価証券を購入したときは、当該受贈者は、当該信託受益権、金銭又は金銭等の価額について第一項本文の規定の適用を受けようとする旨その他財務省令で定める事項を記載した申告書（次項から第七項までにおいて「追加結婚・子育て資金非課税申告書」という。）を当該結婚・子育て資金非課税申告書を提出した取扱金融機関の営業所等を経由し、新たに信託がされる日、預金若しくは貯金の預入をする日又は有価証券を購入する日までに、当該受贈者の納税地の所轄税務署長に提出した場合に限り、第一項本文の規定の適用を受けることができる。ただし、当該受贈者の当該信託受益権、金銭又は金銭等を取得した日の属する年の前年分の所得税に係る所得税法第二条第一項第三十号の合計所得金額が千万円を超える場合は、この限りでない。
art-70-2-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-4
In the case where a donee has already submitted a tax exemption return for marriage and child-rearing funds (limited to the case where the amount stated in that tax exemption return for marriage and child-rearing funds is less than 10,000,000 yen), when, under the contract for management of marriage and child-rearing funds pertaining to that tax exemption return for marriage and child-rearing funds, that donee has newly acquired a beneficial interest in a trust by an act of a lineal ascendant of that donee, has deposited money acquired by a written gift from that lineal ascendant as deposits or savings at a business office or similar place of a bank, etc., or has purchased securities at a business office or similar place of a financial instruments business operator with monies, etc. acquired by a written gift from that lineal ascendant, that donee may receive the application of the provisions of the main clause of paragraph (1) only in the case where that donee has submitted a return stating that the donee seeks the application of the provisions of the main clause of paragraph (1) with regard to the value of that beneficial interest in a trust, money or monies, etc. and other matters specified by Order of the Ministry of Finance (referred to as a "statement of additional tax-exempt marriage and child-rearing funds" in the following paragraph through paragraph (7)) to the district director with jurisdiction over the place for tax payment of that donee, via the business office or similar place of the handling financial institution to which that tax exemption return for marriage and child-rearing funds was submitted, by the day on which the trust is newly created, the day on which the deposits or savings are deposited, or the day on which the securities are purchased; provided, however, that this does not apply in the case where the total income amount prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for income tax of that donee for the year preceding the year that includes the day on which that donee acquired that beneficial interest in a trust, money or monies, etc. exceeds 10,000,000 yen.
machine translation, not official
**第五項** 前二項の場合において、第三項の結婚・子育て資金非課税申告書又は前項の追加結婚・子育て資金非課税申告書がこれらの規定に規定する取扱金融機関の営業所等に受理されたときは、これらの申告書は、その受理された日にこれらの規定に規定する税務署長に提出されたものとみなす。
art-70-2-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-5
In the cases referred to in the preceding two paragraphs, when the tax exemption return for marriage and child-rearing funds referred to in paragraph (3) or the statement of additional tax-exempt marriage and child-rearing funds referred to in the preceding paragraph has been accepted at the business office or similar place of the handling financial institution prescribed in those provisions, those returns are deemed to have been submitted to the district director prescribed in those provisions on the day on which they were accepted.
machine translation, not official
**第六項** 結婚・子育て資金非課税申告書は、受贈者が既に結婚・子育て資金非課税申告書を提出している場合（既に提出した結婚・子育て資金非課税申告書に係る結婚・子育て資金管理契約が第十三項第三号に掲げる事由に該当したことにより終了している場合を除く。）には提出することができないものとし、結婚・子育て資金非課税申告書に第一項本文の規定の適用を受けるものとして記載された金額が千万円を超えるものである場合又は追加結婚・子育て資金非課税申告書に係る結婚・子育て資金管理契約について既に受理された結婚・子育て資金非課税申告書及び追加結婚・子育て資金非課税申告書に同項本文の規定の適用を受けるものとして記載された金額を合計した金額が千万円を超えるものである場合には、取扱金融機関の営業所等は、これらの申告書を受理することができない。
art-70-2-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-6
A tax exemption return for marriage and child-rearing funds may not be submitted in the case where the donee has already submitted a tax exemption return for marriage and child-rearing funds (excluding the case where the contract for management of marriage and child-rearing funds pertaining to the tax exemption return for marriage and child-rearing funds already submitted has terminated because it has fallen under the grounds listed in paragraph (13), item (iii)), and, in the case where the amount stated in a tax exemption return for marriage and child-rearing funds as being subject to the application of the provisions of the main clause of paragraph (1) exceeds 10,000,000 yen, or in the case where the total of the amounts stated as being subject to the application of the provisions of the main clause of that paragraph in the tax exemption return for marriage and child-rearing funds and statements of additional tax-exempt marriage and child-rearing funds already accepted with regard to the contract for management of marriage and child-rearing funds pertaining to a statement of additional tax-exempt marriage and child-rearing funds exceeds 10,000,000 yen, the business office or similar place of the handling financial institution may not accept those returns.
machine translation, not official
**第七項** 第三項又は第四項の規定により結婚・子育て資金非課税申告書又は追加結婚・子育て資金非課税申告書を提出しようとする受贈者は、これらの申告書の提出に代えて、これらの規定に規定する取扱金融機関の営業所等に対し、これらの申告書に記載すべき事項を電磁的方法により提供することができる。この場合において、当該受贈者は、これらの申告書を当該取扱金融機関の営業所等に提出したものとみなす。
art-70-2-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-7
A donee who intends to submit a tax exemption return for marriage and child-rearing funds or a statement of additional tax-exempt marriage and child-rearing funds pursuant to the provisions of paragraph (3) or paragraph (4) may, in lieu of submitting those returns, provide the matters to be stated in those returns to the business office or similar place of the handling financial institution prescribed in those provisions by electronic or magnetic means. In this case, that donee is deemed to have submitted those returns to the business office or similar place of that handling financial institution.
machine translation, not official
**第八項** 前項の規定の適用がある場合における第五項の規定の適用については、同項中「又は」とあるのは「に記載すべき事項又は」と、「がこれら」とあるのは「に記載すべき事項がこれら」と、「受理された」とあるのは「提供された」とする。
art-70-2-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-8
With regard to the application of the provisions of paragraph (5) in the case where the provisions of the preceding paragraph apply, the phrase "the tax exemption return for marriage and child-rearing funds referred to in paragraph (3) or the statement of additional tax-exempt marriage and child-rearing funds referred to in the preceding paragraph has been accepted" in that paragraph is deemed to be replaced with "the matters to be stated in the tax exemption return for marriage and child-rearing funds referred to in paragraph (3) or the matters to be stated in the statement of additional tax-exempt marriage and child-rearing funds referred to in the preceding paragraph have been provided", and the phrase "they were accepted" with "they were provided".
machine translation, not official
**第九項** 第一項本文の規定の適用を受ける受贈者は、政令で定めるところにより選択した次の各号に掲げる場合の区分に応じ当該各号に定める日までに、結婚・子育て資金の支払に充てた金銭に係る領収書その他の書類でその支払の事実を証するもの（相続税法第二十一条の三第一項第二号の規定の適用を受けた贈与により取得した財産が充てられた生活費又は教育費に係るもの及び前条第二項第一号に規定する教育資金の支払に充てた金銭に係る同条第九項に規定する領収書等であつて同項の規定により同条第二項第五号に規定する取扱金融機関の同条第一項本文に規定する営業所等に提出又は提供をしたもの（同条第九項に規定する財務省令で定める書類に記載又は記録がされた支払に係る領収書その他の書類でその支払の事実を証するものを含む。）を除く。以下この条において「領収書等」という。）を、第二項第五号に規定する取扱金融機関の第一項本文に規定する営業所等に提出しなければならない。
art-70-2-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-9
A donee who receives the application of the provisions of the main clause of paragraph (1) must submit, by the day specified in the following items for the category of cases listed in each of those items selected pursuant to the provisions of Cabinet Order, receipts or any other documents pertaining to money appropriated to the payment of marriage and child-rearing funds that certify the fact of that payment (excluding those pertaining to living expenses or education expenses to which property acquired by a gift to which the provisions of Article 21-3, paragraph (1), item (ii) of the Inheritance Tax Act have been applied was appropriated, and the receipts, etc. prescribed in paragraph (9) of the preceding Article pertaining to money appropriated to the payment of education funds prescribed in paragraph (2), item (i) of that Article that have been submitted or provided, pursuant to the provisions of paragraph (9) of that Article, to the business office or similar place prescribed in the main clause of paragraph (1) of that Article of the handling financial institution prescribed in paragraph (2), item (v) of that Article (including receipts or any other documents pertaining to a payment stated or recorded in the documents specified by Order of the Ministry of Finance prescribed in paragraph (9) of that Article that certify the fact of that payment); referred to as "receipts, etc." hereinafter in this Article) to the business office or similar place prescribed in the main clause of paragraph (1) of the handling financial institution prescribed in paragraph (2), item (v):
machine translation, not official
**一** 結婚・子育て資金の支払に充てた金銭に相当する額を払い出す方法により専ら払出しを受ける場合 当該領収書等に記載された支払年月日から一年を経過する日
art-70-2-3/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-9/item-1
in the case where the donee receives withdrawals exclusively by the method of withdrawing an amount equivalent to the money appropriated to the payment of marriage and child-rearing funds: the day on which one year has elapsed from the date of payment stated in those receipts, etc.;
machine translation, not official
**二** 前号に掲げる場合以外の場合 当該領収書等に記載された支払年月日の属する年の翌年三月十五日
art-70-2-3/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-9/item-2
in cases other than the case listed in the preceding item: March 15 of the year following the year that includes the date of payment stated in those receipts, etc.
machine translation, not official
**第十項** 取扱金融機関の営業所等は、前項の規定により受贈者から提出を受けた領収書等により払い出した金銭が結婚・子育て資金の支払に充てられたことを確認し、当該領収書等に記載された支払の金額及び年月日について記録をし、かつ、当該領収書等を受領した日から当該受贈者に係る結婚・子育て資金管理契約が終了した日の属する年の翌年三月十五日後六年を経過する日までの間、財務省令で定める方法により当該領収書等及び当該記録（第十二項第三号の規定による記録を含む。）を保存しなければならない。
art-70-2-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-10
The business office or similar place of the handling financial institution must confirm, by the receipts, etc. submitted by the donee pursuant to the provisions of the preceding paragraph, that the money withdrawn has been appropriated to the payment of marriage and child-rearing funds, make a record of the amount and date of the payment stated in those receipts, etc., and retain those receipts, etc. and that record (including the record under the provisions of paragraph (12), item (iii)) by the method specified by Order of the Ministry of Finance during the period from the day on which it received those receipts, etc. until the day on which six years have elapsed after March 15 of the year following the year that includes the day on which the contract for management of marriage and child-rearing funds pertaining to that donee terminated.
machine translation, not official
**第十一項** 第九項第二号に掲げる場合において、その年中に払い出した金銭の合計額がその年中に結婚・子育て資金の支払に充てたものとして提出を受けた領収書等（当該領収書等に記載された支払年月日その他の記録によりその年中に結婚・子育て資金の支払に充てられたことを確認できるものに限る。）により結婚・子育て資金の支払に充てたことを確認した金額の合計額を下回るときは、前項の規定により取扱金融機関の営業所等が記録する金額は、当該払い出した金銭の合計額を限度とする。
art-70-2-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-11
In the case listed in paragraph (9), item (ii), when the total amount of money withdrawn during the year falls below the total of the amounts confirmed to have been appropriated to the payment of marriage and child-rearing funds by the receipts, etc. submitted as having been appropriated to the payment of marriage and child-rearing funds during that year (limited to receipts, etc. by which it can be confirmed, from the date of payment stated in those receipts, etc. or other records, that they were appropriated to the payment of marriage and child-rearing funds during that year), the amount recorded by the business office or similar place of the handling financial institution pursuant to the provisions of the preceding paragraph is limited to the total amount of that money withdrawn.
machine translation, not official
**第十二項** 贈与者（受託者との間の結婚・子育て資金管理契約に基づき受贈者を受益者とする信託をした当該受贈者の直系尊属又は受贈者に対し結婚・子育て資金管理契約に基づき預金若しくは貯金の預入若しくは有価証券の購入をするための金銭等の書面による贈与をした当該受贈者の直系尊属をいう。以下この項及び第十七項第三号において同じ。）が第一項本文の規定の適用に係る結婚・子育て資金管理契約に基づき信託をした日、同項本文の規定の適用に係る結婚・子育て資金管理契約に基づき預金若しくは貯金をするための金銭の書面による贈与をした日又は同項本文の規定の適用に係る結婚・子育て資金管理契約に基づき有価証券の購入をするための金銭等の書面による贈与をした日からこれらの結婚・子育て資金管理契約の終了の日までの間に、当該贈与者が死亡した場合には、次に定めるところによる。
art-70-2-3/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12
In the case where a donor (meaning a lineal ascendant of a donee who has created a trust with that donee as the beneficiary under a contract for management of marriage and child-rearing funds with a trustee, or a lineal ascendant of a donee who has made a written gift to that donee of monies, etc. for making deposits or savings or purchasing securities under a contract for management of marriage and child-rearing funds; the same applies hereinafter in this paragraph and in paragraph (17), item (iii)) dies during the period from the day on which the donor created a trust under the contract for management of marriage and child-rearing funds to which the provisions of the main clause of paragraph (1) apply, the day on which the donor made a written gift of money for making deposits or savings under the contract for management of marriage and child-rearing funds to which the provisions of the main clause of that paragraph apply, or the day on which the donor made a written gift of monies, etc. for purchasing securities under the contract for management of marriage and child-rearing funds to which the provisions of the main clause of that paragraph apply, until the day of termination of that contract for management of marriage and child-rearing funds, the following provisions apply:
machine translation, not official
**一** 当該贈与者に係る受贈者は、当該贈与者が死亡した事実を知つた場合には、速やかに、当該贈与者が死亡した旨を取扱金融機関の営業所等に届け出なければならない。
art-70-2-3/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12/item-1
the donee pertaining to that donor must, when the donee has learned of the fact that the donor has died, promptly notify the business office or similar place of the handling financial institution that the donor has died;
machine translation, not official
**二** 当該贈与者に係る受贈者については、当該贈与者が死亡した日における非課税拠出額から結婚・子育て資金支出額（第十八項の規定による訂正があつた場合には、その訂正後のものとし、第二項第一号イに掲げる結婚・子育て資金については、三百万円を限度とする。第十四項及び第十五項において同じ。）を控除した残額として政令で定める金額（以下この項及び第十四項において「管理残額」という。）を当該贈与者から相続（当該受贈者が当該贈与者の相続人以外の者である場合には、遺贈。次号及び同項において同じ。）により取得したものとみなして、相続税法その他相続税に関する法令の規定を適用する。
art-70-2-3/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12/item-2
with regard to the donee pertaining to that donor, the provisions of the Inheritance Tax Act and other laws and regulations concerning inheritance tax apply by deeming the amount specified by Cabinet Order as the balance remaining after deducting the amount spent on marriage and child-rearing funds (in the case where a correction has been made pursuant to the provisions of paragraph (18), the amount after that correction, and, for the marriage and child-rearing funds listed in paragraph (2), item (i), (a), limited to 3,000,000 yen; the same applies in paragraphs (14) and (15)) from the tax-exempt contribution amount as of the day on which that donor died (referred to as the "remaining managed balance" hereinafter in this paragraph and in paragraph (14)) to have been acquired from that donor by inheritance (or, in the case where that donee is a person other than an heir of that donor, by bequest; the same applies in the following item and in paragraph (14));
machine translation, not official
**三** 取扱金融機関の営業所等は、前号の規定により相続により取得したものとみなされた管理残額及び当該贈与者が死亡した日を記録しなければならない。
art-70-2-3/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12/item-3
the business office or similar place of the handling financial institution must record the remaining managed balance deemed to have been acquired by inheritance pursuant to the provisions of the preceding item and the day on which that donor died;
machine translation, not official
**四** 当該贈与者から相続又は遺贈により管理残額以外の財産を取得しなかつた受贈者に係る相続税法第十九条の規定の適用については、同条第一項中「遺贈」とあるのは、「遺贈（租税特別措置法第七十条の二の三第十二項第二号（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税）の規定によりみなされる相続又は遺贈を除く。）」とする。
art-70-2-3/par-12/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12/item-4
with regard to the application of the provisions of Article 19 of the Inheritance Tax Act to a donee who has not acquired any property other than the remaining managed balance from that donor by inheritance or bequest, the term "bequest" in paragraph (1) of that Article is deemed to be replaced with "bequest (excluding inheritance or bequest deemed pursuant to the provisions of Article 70-2-3, paragraph (12), item (ii) of the Act on Special Measures Concerning Taxation (Tax Exemption for Gift Tax Where a Lump-Sum Gift of Marriage and Child-Rearing Funds Is Received from a Lineal Ascendant))".
machine translation, not official
**第十三項** 結婚・子育て資金管理契約は、次の各号に掲げる事由の区分に応じ当該各号に定める日のいずれか早い日に終了するものとする。
art-70-2-3/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-13
A contract for management of marriage and child-rearing funds is to terminate on whichever is the earliest of the days specified in the following items in accordance with the categories of grounds listed in those items:
machine translation, not official
**一** 受贈者が五十歳に達したこと 当該受贈者が五十歳に達した日
art-70-2-3/par-13/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-13/item-1
the donee has reached 50 years of age: the day on which that donee reached 50 years of age;
machine translation, not official
**二** 受贈者が死亡したこと 当該受贈者が死亡した日
art-70-2-3/par-13/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-13/item-2
the donee has died: the day on which that donee died;
machine translation, not official
**三** 結婚・子育て資金管理契約に係る信託財産の価額が零となつた場合、結婚・子育て資金管理契約に係る預金若しくは貯金の額が零となつた場合又は結婚・子育て資金管理契約に基づき保管されている有価証券の価額が零となつた場合において受贈者と取扱金融機関との間でこれらの結婚・子育て資金管理契約を終了させる合意があつたこと 当該結婚・子育て資金管理契約が当該合意に基づき終了する日
art-70-2-3/par-13/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-13/item-3
in the case where the value of the trust property pertaining to the contract for management of marriage and child-rearing funds has become zero, the amount of deposits or savings pertaining to the contract for management of marriage and child-rearing funds has become zero, or the value of securities held in custody under the contract for management of marriage and child-rearing funds has become zero, an agreement to terminate that contract for management of marriage and child-rearing funds has been reached between the donee and the handling financial institution: the day on which that contract for management of marriage and child-rearing funds terminates based on that agreement.
machine translation, not official
**第十四項** 前項第一号又は第三号に掲げる事由に該当したことにより結婚・子育て資金管理契約が終了した場合において、当該結婚・子育て資金管理契約に係る非課税拠出額から結婚・子育て資金支出額（第十二項第二号の規定により相続により取得したものとみなされた管理残額を含む。次項において同じ。）を控除した残額があるときは、次に定めるところによる。
art-70-2-3/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-14
In the case where a contract for management of marriage and child-rearing funds has terminated because it has fallen under the grounds listed in item (i) or item (iii) of the preceding paragraph, if there is a balance remaining after deducting the amount spent on marriage and child-rearing funds (including the remaining managed balance deemed to have been acquired by inheritance pursuant to the provisions of paragraph (12), item (ii); the same applies in the following paragraph) from the tax-exempt contribution amount pertaining to that contract for management of marriage and child-rearing funds, the following provisions apply:
machine translation, not official
**一** 当該残額については、当該結婚・子育て資金管理契約に係る受贈者の前項第一号又は第三号に定める日の属する年の贈与税の課税価格に算入する。
art-70-2-3/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-14/item-1
that balance is included in the taxable value for gift tax, for the year that includes the day specified in item (i) or item (iii) of the preceding paragraph, of the donee pertaining to that contract for management of marriage and child-rearing funds;
machine translation, not official
**二** 第七十条の二の五の規定の適用については、当該残額は、同条第三項に規定する一般贈与財産とみなす。
art-70-2-3/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-14/item-2
with regard to the application of the provisions of Article 70-2-5, that balance is deemed to be general gift property prescribed in paragraph (3) of that Article.
machine translation, not official
**第十五項** 第十三項第二号に掲げる事由に該当したことにより結婚・子育て資金管理契約が終了した場合には、当該結婚・子育て資金管理契約に係る非課税拠出額から結婚・子育て資金支出額を控除した残額については、贈与税の課税価格に算入しない。
art-70-2-3/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-15
In the case where a contract for management of marriage and child-rearing funds has terminated because it has fallen under the grounds listed in paragraph (13), item (ii), the balance remaining after deducting the amount spent on marriage and child-rearing funds from the tax-exempt contribution amount pertaining to that contract for management of marriage and child-rearing funds is not included in the taxable value for gift tax.
machine translation, not official
**第十六項** 取扱金融機関の営業所等の長は、結婚・子育て資金管理契約が終了した場合には、当該結婚・子育て資金管理契約に係る受贈者の氏名及び住所又は居所その他の財務省令で定める事項を記載した調書（第二十項及び第二十一項において「結婚・子育て資金管理契約の終了に関する調書」という。）を当該結婚・子育て資金管理契約が終了した日（当該結婚・子育て資金管理契約が第十三項第二号に掲げる事由に該当したことにより終了した場合には、取扱金融機関の営業所等の長が当該事由を知つた日）の属する月の翌々月末日までに当該受贈者の納税地の所轄税務署長に提出しなければならない。
art-70-2-3/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-16
When a contract for management of marriage and child-rearing funds has terminated, the head of the business office or similar place of the handling financial institution must submit a report stating the name and domicile or residence of the donee pertaining to that contract for management of marriage and child-rearing funds and other matters specified by Order of the Ministry of Finance (referred to as a "report on the termination of a contract for management of marriage and child-rearing funds" in paragraphs (20) and (21)) to the district director with jurisdiction over the place for tax payment of that donee by the last day of the second month following the month that includes the day on which that contract for management of marriage and child-rearing funds terminated (or, in the case where that contract for management of marriage and child-rearing funds terminated because it fell under the grounds listed in paragraph (13), item (ii), the day on which the head of the business office or similar place of the handling financial institution learned of those grounds).
machine translation, not official
**第十七項** 税務署長は、次に掲げる事実を知つた場合には、取扱金融機関の営業所等の長にその旨その他の財務省令で定める事項を通知するものとする。
art-70-2-3/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-17
When the district director has learned of any of the following facts, the district director is to notify the head of the business office or similar place of the handling financial institution of that fact and other matters specified by Order of the Ministry of Finance:
machine translation, not official
**一** 受贈者が結婚・子育て資金の支払に充てるために取扱金融機関の営業所等から払い出した金銭が結婚・子育て資金の支払に充てられていないこと。
art-70-2-3/par-17/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-17/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-17/item-1
money withdrawn by the donee from the business office or similar place of the handling financial institution to be appropriated to the payment of marriage and child-rearing funds has not been appropriated to the payment of marriage and child-rearing funds;
machine translation, not official
**二** 当該受贈者に係る結婚・子育て資金非課税申告書が二以上の取扱金融機関の営業所等に提出されていること又は当該受贈者に係る非課税拠出額が千万円を超えること。
art-70-2-3/par-17/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-17/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-17/item-2
tax exemption returns for marriage and child-rearing funds pertaining to that donee have been submitted to the business offices or similar places of two or more handling financial institutions, or the tax-exempt contribution amount pertaining to that donee exceeds 10,000,000 yen;
machine translation, not official
**三** 受贈者が贈与者から第一項本文の規定の適用に係る信託受益権、金銭又は金銭等を取得した日の属する年の前年分の当該受贈者の所得税に係る所得税法第二条第一項第三十号の合計所得金額が千万円を超えること。
art-70-2-3/par-17/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-17/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-17/item-3
the total income amount prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for income tax of the donee for the year preceding the year that includes the day on which the donee acquired from the donor the beneficial interest in a trust, money or monies, etc. to which the provisions of the main clause of paragraph (1) apply exceeds 10,000,000 yen.
machine translation, not official
**第十八項** 取扱金融機関の営業所等の長は、前項の規定による税務署長からの通知（同項第一号に掲げる事実に係るものに限る。）を受けたときは、当該通知に基づき第十項の記録を訂正しなければならない。
art-70-2-3/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-18
When the head of the business office or similar place of the handling financial institution has received a notice from the district director under the provisions of the preceding paragraph (limited to one pertaining to the fact listed in item (i) of that paragraph), the head must correct the record referred to in paragraph (10) based on that notice.
machine translation, not official
**第十九項** 第三項から第十一項まで、第十三項及び前三項に定めるもののほか、第一項、第十二項、第十四項及び第十五項の規定の適用に関し必要な事項は、政令で定める。
art-70-2-3/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-19
Beyond what is provided for in paragraphs (3) through (11), paragraph (13) and the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1), (12), (14) and (15) are specified by Cabinet Order.
machine translation, not official
**第二十項** 国税庁、国税局又は税務署の当該職員は、結婚・子育て資金管理契約の終了に関する調書の提出に関する調査について必要があるときは、当該結婚・子育て資金管理契約の終了に関する調書を提出する義務がある者に質問し、その者の結婚・子育て資金管理契約に関する帳簿書類その他の物件を検査し、又は当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-70-2-3/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-20
When it is necessary for an investigation concerning the submission of a report on the termination of a contract for management of marriage and child-rearing funds, the relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office may ask questions of a person who is obligated to submit that report on the termination of a contract for management of marriage and child-rearing funds, inspect that person's books and documents or other articles concerning contracts for management of marriage and child-rearing funds, or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**第二十一項** 国税庁、国税局又は税務署の当該職員は、結婚・子育て資金管理契約の終了に関する調書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。
art-70-2-3/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-21
When it is necessary for an investigation concerning the submission of a report on the termination of a contract for management of marriage and child-rearing funds, the relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office may retain articles submitted in the course of that investigation.
machine translation, not official
**第二十二項** 国税庁、国税局又は税務署の当該職員は、第二十項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-70-2-3/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-22
When the relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office ask questions, conduct an inspection, or make a request for presentation or submission pursuant to the provisions of paragraph (20), they must carry an identification card and present it if requested by a person concerned.
machine translation, not official
**第二十三項** 第二十項及び第二十一項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
art-70-2-3/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-23
The authority of the relevant officials under the provisions of paragraphs (20) and (21) must not be construed as being granted for the purpose of criminal investigation.
machine translation, not official
**第二十四項** 前項に定めるもののほか、第二十一項の規定の適用に関し必要な事項は、政令で定める。
art-70-2-3/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-24 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-24
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (21) are specified by Cabinet Order.
machine translation, not official
### 第七十条の二の四（贈与税の基礎控除の特例） — Special Provisions on Basic Exemption for Gift Tax
caption: machine translation, not official
art-70-2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-4
**第一項** 平成十三年一月一日以後に贈与により財産を取得した者に係る贈与税については、相続税法第二十一条の五の規定にかかわらず、課税価格から百十万円を控除する。この場合において、同法第二十一条の十一の規定の適用については、同条中「第二十一条の七まで」とあるのは、「第二十一条の七まで及び租税特別措置法第七十条の二の四（贈与税の基礎控除の特例）」とする。
art-70-2-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-4/par-1
With regard to gift tax on a person who has acquired property by gift on or after January 1, 2001, notwithstanding the provisions of Article 21-5 of the Inheritance Tax Act, 1,100,000 yen is deducted from the taxable value. In this case, with regard to the application of the provisions of Article 21-11 of that Act, the phrase "through Article 21-7" in that Article is deemed to be replaced with "through Article 21-7 and Article 70-2-4 of the Act on Special Measures Concerning Taxation (Special Provisions on Basic Exemption for Gift Tax)".
machine translation, not official
**第二項** 前項の規定により控除された額は、相続税法その他贈与税に関する法令の規定の適用については、相続税法第二十一条の五の規定により控除されたものとみなす。
art-70-2-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-4/par-2
The amount deducted pursuant to the provisions of the preceding paragraph is deemed to have been deducted pursuant to the provisions of Article 21-5 of the Inheritance Tax Act with regard to the application of the provisions of the Inheritance Tax Act and other laws and regulations concerning gift tax.
machine translation, not official
### 第七十条の二の五（直系尊属から贈与を受けた場合の贈与税の税率の特例） — Special Provisions on Gift Tax Rates Where a Gift Is Received from a Lineal Ascendant
caption: machine translation, not official
art-70-2-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-5
**第一項** 平成二十七年一月一日以後に直系尊属からの贈与により財産を取得した者（その年一月一日において十八歳以上の者に限る。）のその年中の当該財産に係る贈与税の額は、相続税法第二十一条の七の規定にかかわらず、前条の規定による控除後の課税価格を次の表の上欄に掲げる金額に区分してそれぞれの金額に同表の下欄に掲げる税率を乗じて計算した金額を合計した金額とする。
二百万円以下の金額 百分の十
二百万円を超え四百万円以下の金額 百分の十五
四百万円を超え六百万円以下の金額 百分の二十
六百万円を超え千万円以下の金額 百分の三十
千万円を超え千五百万円以下の金額 百分の四十
千五百万円を超え三千万円以下の金額 百分の四十五
三千万円を超え四千五百万円以下の金額 百分の五十
四千五百万円を超える金額 百分の五十五
art-70-2-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-1
The amount of gift tax for a year on property acquired by a person (limited to a person who is 18 years of age or older as of January 1 of that year) by a gift from a lineal ascendant on or after January 1, 2015 is, notwithstanding the provisions of Article 21-7 of the Inheritance Tax Act, the sum of the amounts calculated by dividing the taxable value after the deduction under the provisions of the preceding Article into the amounts listed in the left-hand column of the following table and multiplying each of those amounts by the tax rate listed in the right-hand column of that table.
Amount of 2,000,000 yen or less 10 percent
Amount exceeding 2,000,000 yen but 4,000,000 yen or less 15 percent
Amount exceeding 4,000,000 yen but 6,000,000 yen or less 20 percent
Amount exceeding 6,000,000 yen but 10,000,000 yen or less 30 percent
Amount exceeding 10,000,000 yen but 15,000,000 yen or less 40 percent
Amount exceeding 15,000,000 yen but 30,000,000 yen or less 45 percent
Amount exceeding 30,000,000 yen but 45,000,000 yen or less 50 percent
Amount exceeding 45,000,000 yen 55 percent
machine translation, not official
**第二項** その年一月一日において十八歳以上の者が、贈与により財産を取得した場合において、その年の中途において当該贈与をした者の直系卑属となつたときは、直系卑属となつた時前に当該贈与をした者からの贈与により取得した財産については、前項の規定の適用はないものとする。
art-70-2-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-2
In the case where a person who is 18 years of age or older as of January 1 of a year has acquired property by gift and, during that year, becomes a lineal descendant of the person who made that gift, the provisions of the preceding paragraph are not to apply to property acquired by gift from the person who made that gift before the time of becoming a lineal descendant.
machine translation, not official
**第三項** 贈与により第一項の規定の適用を受ける財産（第一号において「特例贈与財産」という。）を取得した者がその年中に贈与により同項の規定の適用を受けない財産（第二号において「一般贈与財産」という。）を取得した場合における贈与税の額は、同項及び相続税法第二十一条の七の規定にかかわらず、次に掲げる金額を合計した金額とする。
art-70-2-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-3
The amount of gift tax in the case where a person who has acquired by gift property to which the provisions of paragraph (1) apply (referred to as "special gifted property" in item (i)) acquires by gift, during that year, property to which the provisions of that paragraph do not apply (referred to as "general gift property" in item (ii)) is, notwithstanding the provisions of that paragraph and Article 21-7 of the Inheritance Tax Act, the sum of the following amounts:
machine translation, not official
**一** 前条及び相続税法第二十一条の六の規定による控除後の課税価格について第一項の規定により計算した金額に特例贈与財産の価額がその年中に贈与により取得した財産の価額の合計額（贈与税の課税価格の計算の基礎に算入されるものに限り、同条の規定による控除後のものとする。次号において「合計贈与価額」という。）のうちに占める割合を乗じて計算した金額
art-70-2-5/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-5/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-3/item-1
the amount calculated by multiplying the amount calculated pursuant to the provisions of paragraph (1) for the taxable value after the deductions under the provisions of the preceding Article and Article 21-6 of the Inheritance Tax Act by the ratio of the value of the special gifted property to the total value of the property acquired by gift during that year (limited to property included in the basis for calculating the taxable value for gift tax, and after the deduction under the provisions of that Article; referred to as the "total value of gifts" in the following item);
machine translation, not official
**二** 前条及び相続税法第二十一条の六の規定による控除後の課税価格について同法第二十一条の七の規定により計算した金額に一般贈与財産の価額（同法第二十一条の六の規定による控除後のものとする。）が合計贈与価額のうちに占める割合を乗じて計算した金額
art-70-2-5/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-5/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-3/item-2
the amount calculated by multiplying the amount calculated pursuant to the provisions of Article 21-7 of the Inheritance Tax Act for the taxable value after the deductions under the provisions of the preceding Article and Article 21-6 of that Act by the ratio of the value of the general gift property (after the deduction under the provisions of Article 21-6 of that Act) to the total value of gifts.
machine translation, not official
**第四項** 第一項又は前項の規定の適用を受ける者は、相続税法第二十八条の規定による申告書（当該申告書に係る期限後申告書及びこれらの申告書に係る修正申告書を含む。）又は国税通則法第二十三条第三項に規定する更正請求書に第一項又は前項の規定の適用を受ける旨を記載し、これらの規定による計算の明細書その他の財務省令で定める書類を添付しなければならない。この場合において、相続税法第二十八条第一項及び第二項第一号中「第二十一条の八」とあるのは、「第二十一条の八並びに租税特別措置法第七十条の二の五（直系尊属から贈与を受けた場合の贈与税の税率の特例）」とする。
art-70-2-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-4
A person who receives the application of the provisions of paragraph (1) or the preceding paragraph must state, in the return under the provisions of Article 28 of the Inheritance Tax Act (including a return filed after the due date pertaining to that return and an amended return pertaining to those returns) or in the written request for reassessment prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes, that the person receives the application of the provisions of paragraph (1) or the preceding paragraph, and attach a written statement of the calculation under those provisions and other documents specified by Order of the Ministry of Finance. In this case, the phrase "Article 21-8" in Article 28, paragraph (1) and paragraph (2), item (i) of the Inheritance Tax Act is deemed to be replaced with "Article 21-8 and Article 70-2-5 of the Act on Special Measures Concerning Taxation (Special Provisions on Gift Tax Rates Where a Gift Is Received from a Lineal Ascendant)".
machine translation, not official
**第五項** 相続税法第二十一条の九第五項に規定する相続時精算課税適用者が同項に規定する特定贈与者からの贈与により取得した財産については、同法第二十一条の十一中「第二十一条の七まで」とあるのは、「第二十一条の七まで及び租税特別措置法第七十条の二の五（直系尊属から贈与を受けた場合の贈与税の税率の特例）」とする。
art-70-2-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-5
With regard to property acquired by a person electing settlement taxation at inheritance prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act by a gift from the specified donor prescribed in that paragraph, the phrase "through Article 21-7" in Article 21-11 of that Act is deemed to be replaced with "through Article 21-7 and Article 70-2-5 of the Act on Special Measures Concerning Taxation (Special Provisions on Gift Tax Rates Where a Gift Is Received from a Lineal Ascendant)".
machine translation, not official
**第六項** 第二項及び前二項に定めるもののほか、第一項又は第三項の規定の適用に関し必要な事項は、政令で定める。
art-70-2-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-6
Beyond what is provided for in paragraph (2) and the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (1) or paragraph (3) are specified by Cabinet Order.
machine translation, not official
### 第七十条の二の六（相続時精算課税適用者の特例） — Special Provisions for Persons Electing Settlement Taxation at Inheritance
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art-70-2-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6 · https://japanlaw.org/l/332AC0000000026/art-70-2-6
**第一項** 平成二十七年一月一日以後に贈与により財産を取得した者がその贈与をした者の孫（その年一月一日において十八歳以上である者に限る。）であり、かつ、その贈与をした者がその年一月一日において六十歳以上の者である場合には、その贈与により財産を取得した者については、相続税法第二十一条の九の規定を準用する。
art-70-2-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-1
In the case where a person who has acquired property by gift on or after January 1, 2015 is a grandchild of the person who made that gift (limited to a person who is 18 years of age or older as of January 1 of that year), and the person who made that gift is 60 years of age or older as of January 1 of that year, the provisions of Article 21-9 of the Inheritance Tax Act apply mutatis mutandis to the person who has acquired property by that gift.
machine translation, not official
**第二項** その年一月一日において十八歳以上の者が同日において六十歳以上の者からの贈与により財産を取得した場合において、当該贈与により財産を取得した者がその年の中途において当該贈与をした者の孫となつたときは、孫となつた時前に当該贈与をした者からの贈与により取得した財産については、前項の規定の適用はないものとする。
art-70-2-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-2
In the case where a person who is 18 years of age or older as of January 1 of a year has acquired property by gift from a person who is 60 years of age or older as of that day, and the person who has acquired property by that gift becomes a grandchild of the person who made that gift during that year, the provisions of the preceding paragraph are not to apply to property acquired by gift from the person who made that gift before the time of becoming a grandchild.
machine translation, not official
**第三項** 第一項において準用する相続税法第二十一条の九第二項の届出書を提出した者が、その届出書に係る第一項の贈与をした者の孫でなくなつた場合においても、当該贈与をした者からの贈与により取得した財産については、同項において準用する同条第三項の規定の適用があるものとする。
art-70-2-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-3
Even in the case where a person who has submitted the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (1) ceases to be a grandchild of the person who made the gift referred to in paragraph (1) pertaining to that written notification, the provisions of paragraph (3) of that Article as applied mutatis mutandis pursuant to that paragraph are to apply to property acquired by gift from the person who made that gift.
machine translation, not official
**第四項** 第一項において準用する相続税法第二十一条の九第二項の届出書を提出した者については同条第三項の規定の適用を受ける財産を取得した同条第五項に規定する相続時精算課税適用者と、第一項の贈与をした者については同条第三項の規定の適用を受ける財産の贈与をした同条第五項に規定する特定贈与者とそれぞれみなして、同法その他相続税又は贈与税に関する法令の規定を適用する。
art-70-2-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-4
The provisions of the Inheritance Tax Act and other laws and regulations concerning inheritance tax or gift tax apply by deeming a person who has submitted the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (1) to be a person electing settlement taxation at inheritance prescribed in paragraph (5) of that Article who has acquired property to which the provisions of paragraph (3) of that Article apply, and the person who made the gift referred to in paragraph (1) to be the specified donor prescribed in paragraph (5) of that Article who has made a gift of property to which the provisions of paragraph (3) of that Article apply, respectively.
machine translation, not official
**第五項** 前三項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-70-2-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-5
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第七十条の二の七
art-70-2-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7 · https://japanlaw.org/l/332AC0000000026/art-70-2-7
**第一項** 贈与により第七十条の六の八第一項の規定の適用に係る特例受贈事業用資産（同項に規定する特例受贈事業用資産をいう。以下この項及び次項において同じ。）を取得した同条第一項の規定の適用を受ける特例事業受贈者（同条第二項第二号に規定する特例事業受贈者をいう。以下この条において同じ。）が贈与者（その贈与をした第七十条の六の八第一項に規定する贈与者をいう。以下この条において同じ。）の直系卑属である推定相続人以外の者（その贈与者の孫を除き、その年一月一日において十八歳以上である者に限る。）であり、かつ、その贈与者が同日において六十歳以上の者である場合には、その贈与により当該特例受贈事業用資産を取得した特例事業受贈者については、相続税法第二十一条の九の規定を準用する。
art-70-2-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-1
In the case where a special business donee (meaning a special business donee prescribed in Article 70-6-8, paragraph (2), item (ii); the same applies hereinafter in this Article) who receives the application of the provisions of paragraph (1) of that Article and who has acquired by gift special gifted business assets (meaning special gifted business assets prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph and the following paragraph) to which the provisions of Article 70-6-8, paragraph (1) apply is a person other than a presumptive heir who is a lineal descendant of the donor (meaning the donor prescribed in Article 70-6-8, paragraph (1) who made that gift; the same applies hereinafter in this Article) (excluding a grandchild of that donor, and limited to a person who is 18 years of age or older as of January 1 of that year), and that donor is 60 years of age or older as of that day, the provisions of Article 21-9 of the Inheritance Tax Act apply mutatis mutandis to the special business donee who has acquired those special gifted business assets by that gift.
machine translation, not official
**第二項** 特例事業受贈者が贈与者（その年一月一日において六十歳以上の者に限る。）からの贈与により特例受贈事業用資産を取得した場合において、当該特例受贈事業用資産の取得の時前に当該贈与者からの贈与により取得した財産については、前項の規定の適用はないものとする。
art-70-2-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-2
In the case where a special business donee has acquired special gifted business assets by gift from a donor (limited to a person who is 60 years of age or older as of January 1 of that year), the provisions of the preceding paragraph are not to apply to property acquired by gift from that donor before the time of the acquisition of those special gifted business assets.
machine translation, not official
**第三項** 第一項において準用する相続税法第二十一条の九第二項の届出書を提出した特例事業受贈者が、第七十条の六の八第四項に規定する猶予中贈与税額に相当する贈与税の全部につき納税の猶予に係る期限が確定した場合又は免除された場合においても、贈与者からの贈与により取得した財産については、第一項において準用する同法第二十一条の九第三項の規定の適用があるものとする。
art-70-2-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-3
Even in the case where, for a special business donee who has submitted the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (1), the deadline for the tax payment grace period has become fixed with regard to the whole of the gift tax equivalent to the gift tax amount under grace period prescribed in Article 70-6-8, paragraph (4), or the whole of that gift tax has been exempted, the provisions of Article 21-9, paragraph (3) of that Act as applied mutatis mutandis pursuant to paragraph (1) are to apply to property acquired by gift from the donor.
machine translation, not official
**第四項** 第一項において準用する相続税法第二十一条の九第二項の届出書を提出した特例事業受贈者については同条第三項の規定の適用を受ける財産を取得した同条第五項に規定する相続時精算課税適用者と、贈与者については同条第三項の規定の適用を受ける財産の贈与をした同条第五項に規定する特定贈与者とそれぞれみなして、同法その他相続税又は贈与税に関する法令の規定を適用する。
art-70-2-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-4
The provisions of the Inheritance Tax Act and other laws and regulations concerning inheritance tax or gift tax apply by deeming a special business donee who has submitted the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (1) to be a person electing settlement taxation at inheritance prescribed in paragraph (5) of that Article who has acquired property to which the provisions of paragraph (3) of that Article apply, and the donor to be the specified donor prescribed in paragraph (5) of that Article who has made a gift of property to which the provisions of paragraph (3) of that Article apply, respectively.
machine translation, not official
**第五項** 前三項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-70-2-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-5
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
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### 第七十条の二の八
art-70-2-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-8 · https://japanlaw.org/l/332AC0000000026/art-70-2-8
**第一項** 前条の規定は、贈与により第七十条の七の五第一項に規定する特例対象受贈非上場株式等を取得した同項の規定の適用を受ける同条第二項第六号に規定する特例経営承継受贈者が特例贈与者（その贈与をした同条第一項に規定する特例贈与者をいう。以下この条において同じ。）の直系卑属である推定相続人以外の者（その特例贈与者の孫を除き、その年一月一日において十八歳以上である者に限る。）であり、かつ、その特例贈与者が同日において六十歳以上の者である場合について準用する。
art-70-2-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-8/par-1
The provisions of the preceding Article apply mutatis mutandis to the case where a special donee succeeding to management prescribed in Article 70-7-5, paragraph (2), item (vi) who receives the application of the provisions of paragraph (1) of that Article and who has acquired by gift special eligible gifted unlisted shares or similar interests prescribed in paragraph (1) of that Article is a person other than a presumptive heir who is a lineal descendant of the special donor (meaning the special donor prescribed in paragraph (1) of that Article who made that gift; the same applies hereinafter in this Article) (excluding a grandchild of that special donor, and limited to a person who is 18 years of age or older as of January 1 of that year), and that special donor is 60 years of age or older as of that day.
machine translation, not official
### 第七十条の三（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — Special Provisions on Settlement Taxation at Inheritance Where a Gift of Funds for Housing Acquisition, etc. Is Received from a Specified Donor
caption: machine translation, not official
art-70-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3 · https://japanlaw.org/l/332AC0000000026/art-70-3
**第一項** 平成十五年一月一日から令和八年十二月三十一日までの間（第九項及び第十一項において「適用期間」という。）にその年一月一日において六十歳未満の者からの贈与により住宅取得等資金の取得をした特定受贈者が、次に掲げる場合に該当するときは、当該特定受贈者については、相続税法第二十一条の九の規定を準用する。
art-70-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
In the case where a specified donee who has acquired funds for housing acquisition, etc. by gift from a person who is less than 60 years of age as of January 1 of that year during the period from January 1, 2003 to December 31, 2026 (referred to as the "application period" in paragraphs (9) and (11)) falls under any of the following cases, the provisions of Article 21-9 of the Inheritance Tax Act apply mutatis mutandis to that specified donee:
machine translation, not official
**一** 特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日までに当該住宅取得等資金の全額を住宅用家屋の新築若しくは建築後使用されたことのない住宅用家屋の取得又はこれらの住宅用家屋の新築若しくは取得とともにするその敷地の用に供されている土地若しくは土地の上に存する権利（以下第三項までにおいて「土地等」という。）の取得（当該住宅用家屋の新築に先行してするその敷地の用に供されることとなる土地等の取得を含む。同項第五号イにおいて同じ。）のための対価に充てて当該住宅用家屋の新築（新築に準ずる状態として財務省令で定めるものを含む。以下この号及び第八項から第十一項までにおいて同じ。）をした場合又は当該建築後使用されたことのない住宅用家屋の取得をした場合において、同日までに新築若しくは取得をしたこれらの住宅用家屋を当該特定受贈者の居住の用に供したとき、又は新築若しくは取得をしたこれらの住宅用家屋を同日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれるとき。
art-70-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-1
in the case where the specified donee has, by March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, appropriated the entire amount of those funds for housing acquisition, etc. to the consideration for the new construction of a dwelling house, the acquisition of a dwelling house that has not been used since its construction, or the acquisition of land or rights existing on land used as the site of such a dwelling house together with the new construction or acquisition of that dwelling house (referred to as "land, etc." hereinafter through paragraph (3)) (including the acquisition of land, etc. that is to be used as the site of the dwelling house prior to the new construction of the dwelling house; the same applies in item (v), (a) of that paragraph), and has newly constructed the dwelling house (including a state equivalent to new construction specified by Order of the Ministry of Finance; the same applies in this item and in paragraphs (8) through (11)) or acquired the dwelling house that has not been used since its construction, when the specified donee has used the dwelling house so newly constructed or acquired as the specified donee's residence by that day, or when it is expected with certainty that the specified donee will use the dwelling house so newly constructed or acquired as the specified donee's residence without delay after that day;
machine translation, not official
**二** 特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日までに当該住宅取得等資金の全額を既存住宅用家屋の取得又は当該既存住宅用家屋の取得とともにするその敷地の用に供されている土地等の取得のための対価に充てて当該既存住宅用家屋の取得をした場合において、同日までに当該既存住宅用家屋を当該特定受贈者の居住の用に供したとき、又は当該既存住宅用家屋を同日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれるとき。
art-70-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-2
in the case where the specified donee has, by March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, appropriated the entire amount of those funds for housing acquisition, etc. to the consideration for the acquisition of an existing house for residential use or the acquisition of land, etc. used as the site of that existing house for residential use together with the acquisition of that existing house for residential use, and has acquired that existing house for residential use, when the specified donee has used that existing house for residential use as the specified donee's residence by that day, or when it is expected with certainty that the specified donee will use that existing house for residential use as the specified donee's residence without delay after that day;
machine translation, not official
**三** 特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日までに当該住宅取得等資金の全額を当該特定受贈者が居住の用に供している住宅用の家屋について行う増改築等又は当該家屋についての当該増改築等とともにするその敷地の用に供されることとなる土地等の取得の対価に充てて当該住宅用の家屋について当該増改築等（増改築等の完了に準ずる状態として財務省令で定めるものを含む。以下この号、第八項第三号及び第十項第三号において同じ。）をした場合において、同日までに増改築等をした当該住宅用の家屋を当該特定受贈者の居住の用に供したとき、又は増改築等をした当該住宅用の家屋を同日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれるとき。
art-70-3/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-3
in the case where the specified donee has, by March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, appropriated the entire amount of those funds for housing acquisition, etc. to the consideration for extension, rebuilding, etc. carried out on a house for residential use that the specified donee is using as a residence, or for the acquisition of land, etc. that is to be used as the site of that house together with that extension, rebuilding, etc. of that house, and has carried out that extension, rebuilding, etc. (including a state equivalent to the completion of extension, rebuilding, etc. specified by Order of the Ministry of Finance; the same applies in this item, paragraph (8), item (iii) and paragraph (10), item (iii)) on that house for residential use, when the specified donee has used the house for residential use on which the extension, rebuilding, etc. has been carried out as the specified donee's residence by that day, or when it is expected with certainty that the specified donee will use the house for residential use on which the extension, rebuilding, etc. has been carried out as the specified donee's residence without delay after that day.
machine translation, not official
**第二項** 前項において準用する相続税法第二十一条の九第二項の届出書を提出した者については同条第三項の規定の適用を受ける財産を取得した同条第五項に規定する相続時精算課税適用者と、住宅取得等資金の贈与をした者については同条第三項の規定の適用を受ける財産の贈与をした同条第五項に規定する特定贈与者とそれぞれみなして、同法その他相続税又は贈与税に関する法令の規定を適用する。
art-70-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-2
The provisions of the Inheritance Tax Act and other laws and regulations concerning inheritance tax or gift tax apply by deeming a person who has submitted the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to the preceding paragraph to be a person electing settlement taxation at inheritance prescribed in paragraph (5) of that Article who has acquired property to which the provisions of paragraph (3) of that Article apply, and the person who made the gift of the funds for housing acquisition, etc. to be the specified donor prescribed in paragraph (5) of that Article who has made a gift of property to which the provisions of paragraph (3) of that Article apply, respectively.
machine translation, not official
**第三項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-70-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特定受贈者 次に掲げる要件を満たすものをいう。
art-70-3/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-1
specified donee: an individual who satisfies the following requirements:
machine translation, not official
**イ** 相続税法第一条の四第一項第一号又は第二号の規定に該当する個人であること。
art-70-3/par-3/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-1/sub-1
the individual falls under Article 1-4, paragraph (1), item (i) or (ii) of the Inheritance Tax Act;
machine translation, not official
**ロ** 住宅取得等資金の贈与をした者の直系卑属である推定相続人（孫を含む。）であること。
art-70-3/par-3/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-1/sub-2
the individual is a presumptive heir (including a grandchild) who is a lineal descendant of the person who made the gift of the funds for housing acquisition, etc.;
machine translation, not official
**ハ** 住宅取得等資金の贈与を受けた日の属する年の一月一日において十八歳以上の者であること。
art-70-3/par-3/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-1/sub-3
the individual is 18 years of age or older as of January 1 of the year that includes the day on which the individual received the gift of the funds for housing acquisition, etc.
machine translation, not official
**二** 住宅用家屋 住宅用の家屋で政令で定めるものをいう。
art-70-3/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-2
dwelling house: a house for residential use specified by Cabinet Order;
machine translation, not official
**三** 既存住宅用家屋 建築後使用されたことのある住宅用家屋（耐震基準（地震に対する安全性に係る規定又は基準として政令で定めるものをいう。第七項において同じ。）に適合するものに限る。）で政令で定めるものをいう。
art-70-3/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-3
existing house for residential use: a dwelling house that has been used since its construction (limited to one that conforms to earthquake resistance standards (meaning provisions or standards concerning safety against earthquakes specified by Cabinet Order; the same applies in paragraph (7))) and that is specified by Cabinet Order;
machine translation, not official
**四** 増改築等 特定受贈者が所有している家屋につき行う増築、改築その他の政令で定める工事（当該工事と併せて行う当該家屋と一体となつて効用を果たす設備の取替え又は取付けに係る工事を含む。）で次に掲げる要件を満たすものをいう。
art-70-3/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-4
extension, rebuilding, etc.: extension, rebuilding or any other work specified by Cabinet Order that is carried out on a house owned by the specified donee (including work relating to the replacement or installation of equipment that functions as an integral part of that house and that is carried out together with that work), which satisfies the following requirements:
machine translation, not official
**イ** 当該工事に要した費用の額が百万円以上であること。
art-70-3/par-3/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-4/sub-1
the amount of expenses required for the work is 1,000,000 yen or more;
machine translation, not official
**ロ** 当該工事をした家屋が特定受贈者が主としてその居住の用に供すると認められるものであること。
art-70-3/par-3/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-4/sub-2
the house on which the work has been carried out is found to be one that the specified donee uses mainly as the specified donee's residence;
machine translation, not official
**ハ** その他政令で定める要件
art-70-3/par-3/item-4/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-4/sub-3
any other requirement specified by Cabinet Order.
machine translation, not official
**五** 住宅取得等資金 次のいずれかに掲げる新築、取得又は増改築等（特定受贈者の配偶者その他の特定受贈者と特別の関係がある者として政令で定める者との請負契約その他の契約に基づき新築若しくは増改築等をする場合又は当該政令で定める者から取得をする場合を除く。）の対価に充てるための金銭をいう。
art-70-3/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-5
funds for housing acquisition, etc.: money to be appropriated to the consideration for any of the following new construction, acquisition or extension, rebuilding, etc. (excluding the case of new construction or extension, rebuilding, etc. under a contract for work or any other contract with the spouse of the specified donee or any other person specified by Cabinet Order as a person having a special relationship with the specified donee, and the case of acquisition from the person specified by that Cabinet Order):
machine translation, not official
**イ** 特定受贈者による住宅用家屋の新築又は建築後使用されたことのない住宅用家屋の取得（これらの住宅用家屋の新築又は取得とともにするその敷地の用に供されている土地等の取得を含む。）
art-70-3/par-3/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-5/sub-1
the new construction of a dwelling house, or the acquisition of a dwelling house that has not been used since its construction, by the specified donee (including the acquisition of land, etc. used as the site of that dwelling house together with the new construction or acquisition of that dwelling house);
machine translation, not official
**ロ** 特定受贈者による既存住宅用家屋の取得（当該既存住宅用家屋の取得とともにするその敷地の用に供されている土地等の取得を含む。）
art-70-3/par-3/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-5/sub-2
the acquisition of an existing house for residential use by the specified donee (including the acquisition of land, etc. used as the site of that existing house for residential use together with the acquisition of that existing house for residential use);
machine translation, not official
**ハ** 特定受贈者が所有している家屋につき行う増改築等（当該家屋についての当該増改築等とともにするその敷地の用に供されることとなる土地等の取得を含む。）
art-70-3/par-3/item-5/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-5/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-5/sub-3
extension, rebuilding, etc. carried out on a house owned by the specified donee (including the acquisition of land, etc. that is to be used as the site of that house together with that extension, rebuilding, etc. of that house).
machine translation, not official
**第四項** 住宅取得等資金について第一項の規定の適用を受けた特定受贈者が、当該住宅取得等資金の贈与を受けた日の属する年の翌年三月十五日後において、次の各号に掲げる場合に該当するときは、同項において準用する相続税法第二十一条の九第二項の届出書を提出していた場合であつても当該届出書を提出していなかつたものとみなす。この場合において、当該特定受贈者は、当該各号に掲げる場合に該当することとなつた日から二月以内に、同条第一項の規定の適用を受けたものに係る年分の贈与税についての修正申告書を提出し、かつ、当該期限内に当該修正申告書の提出により納付すべき税額を納付しなければならない。
art-70-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4
In the case where a specified donee who has received the application of the provisions of paragraph (1) with regard to funds for housing acquisition, etc. falls under a case listed in any of the following items after March 15 of the year following the year that includes the day on which the specified donee received the gift of those funds for housing acquisition, etc., the specified donee is deemed not to have submitted the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to that paragraph, even if the specified donee had submitted it. In this case, the specified donee must, within two months from the day on which the specified donee came to fall under the case listed in the relevant item, file an amended return for gift tax for the year pertaining to the property to which the provisions of paragraph (1) of that Article were applied, and pay, within that time limit, the amount of tax payable upon the filing of that amended return:
machine translation, not official
**一** 当該特定受贈者が第一項第一号に定めるところにより同号の新築をした住宅用家屋又は取得をした建築後使用されたことのない住宅用家屋を贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項において準用する相続税法第二十一条の九第二項の届出書を提出していた場合において、これらの住宅用家屋を同年十二月三十一日までに当該特定受贈者の居住の用に供していなかつたとき。
art-70-3/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4/item-1
in the case where the specified donee has submitted the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the dwelling house newly constructed as referred to in item (i) of that paragraph, or the dwelling house that has not been used since its construction and has been acquired, as provided in that item, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, when the specified donee has not used that dwelling house as the specified donee's residence by December 31 of that following year;
machine translation, not official
**二** 当該特定受贈者が第一項第二号に定めるところにより同号の既存住宅用家屋を贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項において準用する相続税法第二十一条の九第二項の届出書を提出していた場合において、当該既存住宅用家屋を同年十二月三十一日までに当該特定受贈者の居住の用に供していなかつたとき。
art-70-3/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4/item-2
in the case where the specified donee has submitted the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the existing house for residential use referred to in item (ii) of that paragraph, as provided in that item, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, when the specified donee has not used that existing house for residential use as the specified donee's residence by December 31 of that following year;
machine translation, not official
**三** 当該特定受贈者が第一項第三号に定めるところにより同号の増改築等をした住宅用の家屋を贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項において準用する相続税法第二十一条の九第二項の届出書を提出していた場合において、当該住宅用の家屋を同年十二月三十一日までに当該特定受贈者の居住の用に供していなかつたとき。
art-70-3/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4/item-3
in the case where the specified donee has submitted the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the house for residential use on which the extension, rebuilding, etc. referred to in item (iii) of that paragraph has been carried out, as provided in that item, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, when the specified donee has not used that house for residential use as the specified donee's residence by December 31 of that following year.
machine translation, not official
**第五項** 前項の規定に該当することとなつた場合において、同項の規定による修正申告書の提出がないときは、納税地の所轄税務署長は、当該修正申告書に記載すべきであつた贈与税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
art-70-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-5
In the case where the provisions of the preceding paragraph have come to apply, if the amended return under the provisions of that paragraph is not filed, the district director with jurisdiction over the place for tax payment makes a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of gift tax and other matters that should have been stated in that amended return.
machine translation, not official
**第六項** 第四項の規定による修正申告書及び前項の更正に対する国税通則法及び相続税法第三十七条の規定の適用については、次に定めるところによる。
art-70-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6
With regard to the application of the provisions of the Act on General Rules for National Taxes and Article 37 of the Inheritance Tax Act to the amended return under the provisions of paragraph (4) and the reassessment referred to in the preceding paragraph, the following provisions apply:
machine translation, not official
**一** 当該修正申告書で第四項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを期限内申告書とみなす。
art-70-3/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6/item-1
that amended return, if filed within the filing deadline prescribed in paragraph (4), is deemed to be a return filed by the due date, except in the case where the provisions of Article 20 of the Act on General Rules for National Taxes apply;
machine translation, not official
**二** 当該修正申告書で第四項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第七十条の三第四項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「相続税法第二十八条の規定による申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第七十条の三第四項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「相続税法第二十八条の規定による申告書」とする。
art-70-3/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6/item-2
with regard to that amended return, if filed after the filing deadline prescribed in paragraph (4), and that reassessment, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapter II through Chapter VII of the Act on General Rules for National Taxes are deemed to be replaced with "the filing deadline for the amended return prescribed in Article 70-3, paragraph (4) of the Act on Special Measures Concerning Taxation", the term "return filed by the due date" in Article 61, paragraph (1), item (i) of that Act is deemed to be replaced with "return under the provisions of Article 28 of the Inheritance Tax Act", the phrase "return filed by the due date or return filed after the due date" in paragraph (2) of that Article is deemed to be replaced with "amended return under the provisions of Article 70-3, paragraph (4) of the Act on Special Measures Concerning Taxation", and the term "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) of that Act is deemed to be replaced with "return under the provisions of Article 28 of the Inheritance Tax Act";
machine translation, not official
**三** 国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
art-70-3/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6/item-3
the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item;
machine translation, not official
**四** 相続税法第三十七条第一項、第四項及び第五項中「第二十八条第一項又は第二項の規定による申告書の提出期限」とあるのは、「租税特別措置法第七十条の三第四項（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例）に規定する修正申告書の提出期限」とする。
art-70-3/par-6/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6/item-4
the phrase "the filing deadline for the return under the provisions of Article 28, paragraph (1) or (2)" in Article 37, paragraphs (1), (4) and (5) of the Inheritance Tax Act is deemed to be replaced with "the filing deadline for the amended return prescribed in Article 70-3, paragraph (4) of the Act on Special Measures Concerning Taxation (Special Provisions on Settlement Taxation at Inheritance Where a Gift of Funds for Housing Acquisition, etc. Is Received from a Specified Donor)".
machine translation, not official
**第七項** 六十歳未満の者からの贈与により住宅取得等資金の取得をした特定受贈者が、当該贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日（以下この項において「取得期限」という。）までに当該住宅取得等資金の全額を建築後使用されたことのある住宅用家屋（耐震基準に適合するもの以外のものに限る。）で政令で定めるもの（以下この項において「要耐震改修住宅用家屋」という。）の取得のための対価に充てて当該要耐震改修住宅用家屋の取得をした場合において、当該要耐震改修住宅用家屋の取得の日までに同日以後当該要耐震改修住宅用家屋の耐震改修（地震に対する安全性の向上を目的とした増築、改築、修繕又は模様替をいう。以下この項において同じ。）を行うことにつき建築物の耐震改修の促進に関する法律第十七条第一項の申請その他財務省令で定める手続をし、かつ、取得期限までに当該耐震改修により当該要耐震改修住宅用家屋が耐震基準に適合することとなつたことにつき財務省令で定めるところにより証明がされたときは、当該要耐震改修住宅用家屋の取得は既存住宅用家屋の取得と、当該要耐震改修住宅用家屋は既存住宅用家屋とそれぞれみなして、第一項の規定を適用することができる。
art-70-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-7
In the case where a specified donee who has acquired funds for housing acquisition, etc. by gift from a person who is less than 60 years of age has, by March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by that gift (referred to as the "acquisition deadline" in this paragraph), appropriated the entire amount of those funds for housing acquisition, etc. to the consideration for the acquisition of a dwelling house that has been used since its construction (limited to one that does not conform to earthquake resistance standards) and that is specified by Cabinet Order (referred to as a "residential building requiring seismic retrofitting" in this paragraph), and has acquired that residential building requiring seismic retrofitting, if, by the day of the acquisition of that residential building requiring seismic retrofitting, the specified donee has made an application under Article 17, paragraph (1) of the Act on Promotion of Seismic Retrofitting of Buildings or followed any other procedure specified by Order of the Ministry of Finance with regard to carrying out, on or after that day, a seismic retrofit (meaning extension, rebuilding, repair or remodeling for the purpose of improving safety against earthquakes; the same applies hereinafter in this paragraph) of that residential building requiring seismic retrofitting, and it has been certified, as specified by Order of the Ministry of Finance, that the residential building requiring seismic retrofitting has come to conform to earthquake resistance standards by that seismic retrofit by the acquisition deadline, the provisions of paragraph (1) may be applied by deeming the acquisition of that residential building requiring seismic retrofitting to be the acquisition of an existing house for residential use and that residential building requiring seismic retrofitting to be an existing house for residential use, respectively.
machine translation, not official
**第八項** 住宅取得等資金について第一項の規定の適用を受けた特定受贈者が、次に掲げる場合に該当するときは、第四項から第六項までの規定は、適用しない。
art-70-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8
In the case where a specified donee who has received the application of the provisions of paragraph (1) with regard to funds for housing acquisition, etc. falls under any of the following cases, the provisions of paragraphs (4) through (6) do not apply:
machine translation, not official
**一** 当該特定受贈者が第一項第一号に定めるところにより住宅用家屋の新築又は建築後使用されたことのない住宅用家屋の取得をして当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なくこれらの住宅用家屋を当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、これらの住宅用家屋が災害により滅失（通常の修繕によつては原状回復が困難な損壊を含む。以下この項及び次項において同じ。）をしたことによつてその居住の用に供することができなくなつたとき。
art-70-3/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8/item-1
in the case where the specified donee has, as provided in paragraph (1), item (i), newly constructed a dwelling house or acquired a dwelling house that has not been used since its construction and has received the application of the provisions of that paragraph on the grounds that it was expected with certainty that the specified donee would use that dwelling house as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, when the specified donee has become unable to use that dwelling house as a residence because that dwelling house has been lost (including damage that makes restoration to its original state difficult by ordinary repair; the same applies hereinafter in this paragraph and in the following paragraph) due to a disaster;
machine translation, not official
**二** 当該特定受贈者が第一項第二号に定めるところにより既存住宅用家屋を当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、当該既存住宅用家屋が災害により滅失をしたことによつてその居住の用に供することができなくなつたとき。
art-70-3/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8/item-2
in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the existing house for residential use, as provided in item (ii) of that paragraph, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, when the specified donee has become unable to use that existing house for residential use as a residence because that existing house for residential use has been lost due to a disaster;
machine translation, not official
**三** 当該特定受贈者が第一項第三号に定めるところにより増改築等をした住宅用の家屋を当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、当該住宅用の家屋が災害により滅失をしたことによつてその居住の用に供することができなくなつたとき。
art-70-3/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8/item-3
in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the house for residential use on which extension, rebuilding, etc. has been carried out as provided in item (iii) of that paragraph as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, when the specified donee has become unable to use that house for residential use as a residence because that house for residential use has been lost due to a disaster.
machine translation, not official
**第九項** 適用期間内にその年一月一日において六十歳未満の者からの贈与により金銭の取得をした個人が、当該金銭を住宅用の家屋（第七項に規定する要耐震改修住宅用家屋を含む。以下この項及び第十一項において同じ。）の新築若しくは取得又はその者が所有している住宅用の家屋につき行う増築（改築その他の工事を含む。）の対価に充てて当該贈与により金銭の取得をした日の属する年の翌年三月十五日までに当該新築若しくは取得又は増築をした場合には、当該新築若しくは取得又は増築をした住宅用の家屋が災害によつて滅失をしたことにより同日までにその居住の用に供することができなくなつたときであつても、当該個人は、この条（第四項から第六項までを除く。）の規定の適用を受けることができる。
art-70-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-9
In the case where an individual who has acquired money within the application period by gift from a person who is less than 60 years of age as of January 1 of that year has appropriated that money to the consideration for the new construction or acquisition of a house for residential use (including a residential building requiring seismic retrofitting prescribed in paragraph (7); the same applies hereinafter in this paragraph and in paragraph (11)) or for an extension (including rebuilding and any other work) carried out on a house for residential use owned by the individual, and has carried out that new construction, acquisition or extension by March 15 of the year following the year that includes the day on which the individual acquired the money by that gift, that individual may receive the application of the provisions of this Article (excluding paragraphs (4) through (6)) even when the individual has become unable to use, by that day, the house for residential use so newly constructed, acquired or extended as a residence because it has been lost due to a disaster.
machine translation, not official
**第十項** 住宅取得等資金について第一項の規定の適用を受けた特定受贈者が、贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後において、次に掲げる場合に該当するときにおける第四項の規定の適用については、同項各号中「同年十二月三十一日」とあるのは、「当該贈与により住宅取得等資金の取得をした日の属する年の翌々年十二月三十一日」とする。
art-70-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10
With regard to the application of the provisions of paragraph (4) in the case where a specified donee who has received the application of the provisions of paragraph (1) with regard to funds for housing acquisition, etc. falls under any of the following cases after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, the phrase "December 31 of that following year" in the items of that paragraph is deemed to be replaced with "December 31 of the second year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by that gift":
machine translation, not official
**一** 当該特定受贈者が第一項第一号に定めるところにより住宅用家屋の新築又は建築後使用されたことのない住宅用家屋の取得をして当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なくこれらの住宅用家屋を当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、災害に基因するやむを得ない事情によりこれらの住宅用家屋を同年十二月三十一日までに当該特定受贈者の居住の用に供することができなかつたとき。
art-70-3/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10/item-1
in the case where the specified donee has, as provided in paragraph (1), item (i), newly constructed a dwelling house or acquired a dwelling house that has not been used since its construction and has received the application of the provisions of that paragraph on the grounds that it was expected with certainty that the specified donee would use that dwelling house as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, when, due to unavoidable circumstances attributable to a disaster, the specified donee was unable to use that dwelling house as the specified donee's residence by December 31 of that following year;
machine translation, not official
**二** 当該特定受贈者が第一項第二号に定めるところにより既存住宅用家屋を当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、災害に基因するやむを得ない事情により当該既存住宅用家屋を同年十二月三十一日までに当該特定受贈者の居住の用に供することができなかつたとき。
art-70-3/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10/item-2
in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the existing house for residential use, as provided in item (ii) of that paragraph, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, when, due to unavoidable circumstances attributable to a disaster, the specified donee was unable to use that existing house for residential use as the specified donee's residence by December 31 of that following year;
machine translation, not official
**三** 当該特定受贈者が第一項第三号に定めるところにより増改築等をした住宅用の家屋を当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、災害に基因するやむを得ない事情により当該住宅用の家屋を同年十二月三十一日までに当該特定受贈者の居住の用に供することができなかつたとき。
art-70-3/par-10/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10/item-3
in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the house for residential use on which extension, rebuilding, etc. has been carried out as provided in item (iii) of that paragraph as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, when, due to unavoidable circumstances attributable to a disaster, the specified donee was unable to use that house for residential use as the specified donee's residence by December 31 of that following year.
machine translation, not official
**第十一項** 適用期間内にその年一月一日において六十歳未満の者からの贈与により金銭の取得をした個人が、当該金銭を住宅用の家屋の新築若しくは取得又はその者が所有している住宅用の家屋につき行う増築（改築その他の工事を含む。）の対価に充てて当該新築若しくは取得又は増築をする場合には、災害に基因するやむを得ない事情により当該贈与により金銭の取得をした日の属する年の翌年三月十五日までに当該新築若しくは取得又は増築ができなかつたときであつても、当該個人は、この条の規定の適用を受けることができる。この場合において、第一項各号、第四項及び第七項中「翌年三月十五日」とあるのは、「翌々年三月十五日」とする。
art-70-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-11
In the case where an individual who has acquired money within the application period by gift from a person who is less than 60 years of age as of January 1 of that year carries out the new construction or acquisition of a house for residential use, or an extension (including rebuilding and any other work) on a house for residential use owned by the individual, by appropriating that money to the consideration therefor, that individual may receive the application of the provisions of this Article even when, due to unavoidable circumstances attributable to a disaster, the individual was unable to carry out that new construction, acquisition or extension by March 15 of the year following the year that includes the day on which the individual acquired the money by that gift. In this case, the phrase "March 15 of the year following" in the items of paragraph (1), paragraph (4) and paragraph (7) is deemed to be replaced with "March 15 of the second year following".
machine translation, not official
**第十二項** 第一項の規定は、同項の規定の適用を受けようとする者の相続税法第二十八条の規定による申告書に同項の規定の適用を受けようとする旨を記載し、同項の規定による計算の明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-70-3/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-12
The provisions of paragraph (1) apply only in the case where the person who seeks the application of the provisions of that paragraph has stated, in the return under the provisions of Article 28 of the Inheritance Tax Act, that the person seeks the application of the provisions of that paragraph, and has attached a written statement of the calculation under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第十三項** 第四項、第七項又は前項に定めるもののほか、第一項及び第八項から第十一項までの規定の適用に関し必要な事項は、政令で定める。
art-70-3/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-13
Beyond what is provided for in paragraph (4), paragraph (7) or the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) and paragraphs (8) through (11) are specified by Cabinet Order.
machine translation, not official
### 第七十条の三の二（相続時精算課税に係る贈与税の基礎控除の特例） — Special Provisions on Basic Exemption for Gift Tax Pertaining to Settlement Taxation at Inheritance
caption: machine translation, not official
art-70-3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2 · https://japanlaw.org/l/332AC0000000026/art-70-3-2
**第一項** 令和六年一月一日以後に相続税法第二十一条の九第五項に規定する相続時精算課税適用者（第三項において「相続時精算課税適用者」という。）がその年中において同条第五項に規定する特定贈与者（第三項において「特定贈与者」という。）からの贈与により取得した財産に係るその年分の贈与税については、同法第二十一条の十一の二第一項の規定にかかわらず、贈与税の課税価格から百十万円を控除する。
art-70-3-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3-2/par-1
With regard to gift tax for a year on property that a person electing settlement taxation at inheritance prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act (referred to as a "person electing settlement taxation at inheritance" in paragraph (3)) has acquired during that year, on or after January 1, 2024, by gift from the specified donor prescribed in paragraph (5) of that Article (referred to as the "specified donor" in paragraph (3)), notwithstanding the provisions of Article 21-11-2, paragraph (1) of that Act, 1,100,000 yen is deducted from the taxable value for gift tax.
machine translation, not official
**第二項** 前項の規定により控除された金額は、相続税法その他相続税又は贈与税に関する法令の規定の適用については、相続税法第二十一条の十一の二第一項の規定により控除されたものとみなす。
art-70-3-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-3-2/par-2
The amount deducted pursuant to the provisions of the preceding paragraph is deemed to have been deducted pursuant to the provisions of Article 21-11-2, paragraph (1) of the Inheritance Tax Act with regard to the application of the provisions of the Inheritance Tax Act and other laws and regulations concerning inheritance tax or gift tax.
machine translation, not official
**第三項** 第一項の相続時精算課税適用者に係る特定贈与者が二人以上ある場合における各特定贈与者から贈与により取得した財産に係る課税価格から控除する金額の計算については、政令で定める。
art-70-3-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-3-2/par-3
The calculation of the amount to be deducted from the taxable value pertaining to property acquired by gift from each specified donor in the case where there are two or more specified donors pertaining to the person electing settlement taxation at inheritance referred to in paragraph (1) is specified by Cabinet Order.
machine translation, not official
### 第七十条の三の三（相続時精算課税に係る土地又は建物の価額の特例） — Special Provisions on Value of Land or Buildings Pertaining to Settlement Taxation at Inheritance
caption: machine translation, not official
art-70-3-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3-3 · https://japanlaw.org/l/332AC0000000026/art-70-3-3
**第一項** 相続税法第二十一条の九第五項に規定する相続時精算課税適用者（第三項において「相続時精算課税適用者」という。）が同条第五項に規定する特定贈与者からの贈与により取得した土地又は建物が、当該贈与を受けた日から当該特定贈与者の死亡に係る同法第二十七条第一項の規定による期限内申告書の提出期限までの間に災害（震災、風水害、火災その他政令で定める災害をいう。以下この項において同じ。）によつて相当の被害として政令で定める程度の被害を受けた場合（当該相続時精算課税適用者（同法第二十一条の十七又は第二十一条の十八の規定により当該相続時精算課税適用者に係る権利又は義務を承継した当該相続時精算課税適用者の同法第二十一条の十七第一項に規定する相続人を含む。第三項において同じ。）が当該土地又は建物を当該贈与を受けた日から当該災害が発生した日まで引き続き所有していた場合に限る。）において、当該相続時精算課税適用者が、政令で定めるところにより贈与税の納税地の所轄税務署長の承認を受けたときにおける同法第二十一条の十五及び第二十一条の十六の規定の適用については、同法第二十一条の十五第一項中「価額から」とあるのは「価額（当該財産のうち租税特別措置法第七十条の三の三第一項（相続時精算課税に係る土地又は建物の価額の特例）に規定する災害によつて被害を受けた土地又は建物にあつては、当該価額から当該被害を受けた部分に対応するものとして政令で定めるところにより計算した金額を控除した金額）から」と、同法第二十一条の十六第三項第二号中「価額」とあるのは「価額（当該財産のうち租税特別措置法第七十条の三の三第一項（相続時精算課税に係る土地又は建物の価額の特例）に規定する災害によつて被害を受けた土地又は建物にあつては、当該価額から当該被害を受けた部分に対応するものとして政令で定めるところにより計算した金額を控除した金額）」とする。
art-70-3-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-1
In the case where land or a building acquired by a person electing settlement taxation at inheritance prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act (referred to as a "person electing settlement taxation at inheritance" in paragraph (3)) by gift from the specified donor prescribed in paragraph (5) of that Article has suffered damage of the degree specified by Cabinet Order as considerable damage due to a disaster (meaning an earthquake, storm and flood damage, fire or any other disaster specified by Cabinet Order; the same applies hereinafter in this paragraph) during the period from the day on which the gift was received until the filing deadline for the return filed by the due date under the provisions of Article 27, paragraph (1) of that Act pertaining to the death of that specified donor (limited to the case where that person electing settlement taxation at inheritance (including an heir prescribed in Article 21-17, paragraph (1) of that Act of that person electing settlement taxation at inheritance who has succeeded to the rights or obligations of that person electing settlement taxation at inheritance pursuant to the provisions of Article 21-17 or Article 21-18 of that Act; the same applies in paragraph (3)) has continuously owned that land or building from the day on which the gift was received until the day on which that disaster occurred), with regard to the application of the provisions of Article 21-15 and Article 21-16 of that Act when that person electing settlement taxation at inheritance has obtained the approval of the district director with jurisdiction over the place for tax payment for gift tax pursuant to the provisions of Cabinet Order, the phrase "from the value" in Article 21-15, paragraph (1) of that Act is deemed to be replaced with "from the value (for land or a building, out of that property, that has suffered damage due to a disaster prescribed in Article 70-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Value of Land or Buildings Pertaining to Settlement Taxation at Inheritance), the amount obtained by deducting from that value the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the damaged part)", and the term "value" in Article 21-16, paragraph (3), item (ii) of that Act is deemed to be replaced with "value (for land or a building, out of that property, that has suffered damage due to a disaster prescribed in Article 70-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Value of Land or Buildings Pertaining to Settlement Taxation at Inheritance), the amount obtained by deducting from that value the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the damaged part)".
machine translation, not official
**第二項** 前項の規定の適用がある場合における相続税法第四十九条の規定の適用については、同条第一項第二号中「贈与税の課税価格」とあるのは、「贈与税の課税価格（租税特別措置法第七十条の三の三第一項（相続時精算課税に係る土地又は建物の価額の特例）に規定する災害によつて被害を受けた土地又は建物にあつては、同項の規定により読み替えて適用する第二十一条の十五第一項又は第二十一条の十六第三項第二号に規定する残額）」とする。
art-70-3-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-2
With regard to the application of the provisions of Article 49 of the Inheritance Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "taxable value for gift tax" in paragraph (1), item (ii) of that Article is deemed to be replaced with "taxable value for gift tax (for land or a building that has suffered damage due to a disaster prescribed in Article 70-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Value of Land or Buildings Pertaining to Settlement Taxation at Inheritance), the balance prescribed in Article 21-15, paragraph (1) or Article 21-16, paragraph (3), item (ii) as applied with the replacement of terms pursuant to the provisions of that paragraph)".
machine translation, not official
**第三項** 前二項の規定は、相続時精算課税適用者が第一項の土地又は建物について災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第四条又は第六条第二項の規定の適用を受けようとする場合又は受けた場合は、適用しない。
art-70-3-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-3
The provisions of the preceding two paragraphs do not apply in the case where a person electing settlement taxation at inheritance seeks or has received the application of the provisions of Article 4 or Article 6, paragraph (2) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947) with regard to the land or building referred to in paragraph (1).
machine translation, not official
**第四項** 前項に定めるもののほか、第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-70-3-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-4
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.
machine translation, not official
### 第七十条の四（農地等を贈与した場合の贈与税の納税猶予及び免除） — Tax Payment Grace Period and Exemption for Gift Tax Where Farmland, etc. Is Given as a Gift
caption: machine translation, not official
art-70-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4 · https://japanlaw.org/l/332AC0000000026/art-70-4
**第一項** 農業を営む個人で政令で定める者（以下第七十条の五までにおいて「贈与者」という。）が、その農業の用に供している農地（特定市街化区域農地等に該当するもの及び利用意向調査（農地法第三十二条第一項又は第三十三条第一項の規定による同法第三十二条第一項に規定する利用意向調査をいう。第一号において同じ。）に係るもののうち政令で定めるものを除く。次項を除き、以下第七十条の五までにおいて同じ。）の全部及び当該用に供している採草放牧地（特定市街化区域農地等に該当するものを除く。同項を除き、以下第七十条の五までにおいて同じ。）のうち政令で定める部分並びに当該農地及び採草放牧地とともに農業振興地域の整備に関する法律第八条第二項第一号に規定する農用地区域として定められている区域内にある土地で農地又は採草放牧地に準ずるものとして政令で定めるもの（以下この条において「準農地」という。）のうち政令で定める部分を当該贈与者の推定相続人で政令で定める者のうちの一人の者に贈与した場合（当該贈与者が既にこの条の規定その他これに類するものとして政令で定める規定の適用に係る贈与をしている場合を除く。）には、当該農地及び採草放牧地並びに準農地（以下第七十条の五までにおいて「農地等」という。）の贈与を受けた者（次条第九項各号を除き、以下第七十条の五までにおいて「受贈者」という。）の当該贈与の日の属する年分の相続税法第二十八条第一項の規定による期限内申告書（以下この条において「贈与税の申告書」という。）の提出により納付すべき贈与税の額のうち、当該農地等の価額に対応する部分の金額として政令で定めるところにより計算した金額（以下この条において「納税猶予分の贈与税額」という。）に相当する贈与税については、当該年分の贈与税の申告書の提出期限までに当該納税猶予分の贈与税額に相当する担保を提供した場合に限り、同法第三十三条の規定にかかわらず、当該贈与者の死亡の日まで、その納税を猶予する。ただし、当該受贈者が、同日前において第一号から第三号までに掲げる場合のいずれかに該当することとなつた場合にはこれらの号に定める日から二月を経過する日（その該当することとなつた後同日以前に当該受贈者が死亡した場合には、当該受贈者の相続人（包括受遺者を含む。以下この条において同じ。）が当該受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）まで、当該贈与者の死亡の日前において第四号に掲げる場合に該当することとなつた場合には同号に定める日まで、それぞれ当該納税を猶予する。
art-70-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-1
In the case where an individual engaged in agriculture who is specified by Cabinet Order (referred to as a "donor" hereinafter through Article 70-5) has given, as a gift, to one person among the presumptive heirs of that donor specified by Cabinet Order, all of the farmland used for that agriculture (excluding farmland that falls under specified farmland, etc. in an urbanization promotion area, and farmland specified by Cabinet Order among farmland pertaining to a survey of intention to use (meaning a survey of intention to use prescribed in Article 32, paragraph (1) of the Cropland Act under the provisions of Article 32, paragraph (1) or Article 33, paragraph (1) of that Act; the same applies in item (i)); the same applies hereinafter through Article 70-5, except in the following paragraph), the part specified by Cabinet Order of the pasture land used for that agriculture (excluding pasture land that falls under specified farmland, etc. in an urbanization promotion area; the same applies hereinafter through Article 70-5, except in that paragraph), and the part specified by Cabinet Order of land that is located, together with that farmland and pasture land, within the area designated as an agricultural land area prescribed in Article 8, paragraph (2), item (i) of the Act on Establishment of Agricultural Promotion Regions and that is specified by Cabinet Order as being equivalent to farmland or pasture land (referred to as "quasi-farmland" hereinafter in this Article) (excluding the case where that donor has already made a gift to which the provisions of this Article or any other provisions specified by Cabinet Order as being similar thereto apply), with regard to the gift tax equivalent to the amount calculated, pursuant to the provisions of Cabinet Order, as the part corresponding to the value of that farmland, etc. (referred to as the "gift tax subject to deferral" hereinafter in this Article) out of the amount of gift tax payable upon the filing of the return filed by the due date under the provisions of Article 28, paragraph (1) of the Inheritance Tax Act (referred to as the "gift tax return" hereinafter in this Article) for the year that includes the day of that gift of the person who has received the gift of that farmland and pasture land and quasi-farmland (referred to as "farmland, etc." hereinafter through Article 70-5) (referred to as the "donee" hereinafter through Article 70-5, except in the items of paragraph (9) of the following Article), notwithstanding the provisions of Article 33 of that Act, a grace period for that tax payment is granted until the day of the death of that donor, only in the case where security equivalent to that gift tax subject to deferral has been provided by the filing deadline for the gift tax return for that year; provided, however, that, in the case where that donee has come to fall under any of the cases listed in items (i) through (iii) before that day, the grace period for that tax payment is granted until the day on which two months have elapsed from the day specified in those items (or, in the case where that donee dies after coming to fall under that case and on or before the day on which those two months have elapsed, the day on which six months have elapsed from the day following the day on which the heir of that donee (including a universal legatee; the same applies hereinafter in this Article) learned of the commencement of the succession due to the death of that donee), and, in the case where that donee has come to fall under the case listed in item (iv) before the day of the death of that donor, until the day specified in that item, respectively.
machine translation, not official
**一** 当該贈与により取得したこの項本文の規定の適用を受ける農地等の譲渡、贈与若しくは転用（採草放牧地の農地への転用、準農地の採草放牧地又は農地への転用その他政令で定める転用を除く。）をし、当該農地等につき地上権、永小作権、使用貸借による権利若しくは賃借権の設定（当該農地等につき民法第二百六十九条の二第一項の地上権の設定があつた場合において当該受贈者が当該農地等を耕作（農地法第四十三条第一項の規定により耕作に該当するものとみなされる農作物の栽培を含む。次項第一号を除き、以下この条において同じ。）又は養畜の用に供しているときにおける当該設定を除く。）をし、若しくは当該農地等につき耕作の放棄（農地について農地法第三十六条第一項の規定による勧告（当該農地が農業振興地域の整備に関する法律第六条第一項の規定により指定された農業振興地域外に所在する場合には、農業委員会その他の政令で定める者が、政令で定めるところにより、当該農地の所在地の所轄税務署長に対し、当該農地が利用意向調査に係るものであつて農地法第三十六条第一項各号に該当する旨の通知をするときにおける当該通知。第十項第二号において同じ。）があつたことをいう。以下この条において同じ。）をし、又は当該取得に係るこの項本文の規定の適用を受けるこれらの権利の消滅（これらの権利に係る農地又は採草放牧地の所有権の取得に伴う消滅を除く。）があつた場合（第三十三条の四第一項に規定する収用交換等による譲渡その他政令で定める譲渡又は設定があつた場合を除く。）において、当該譲渡、贈与、転用、設定若しくは耕作の放棄又は消滅（以下第七十条の五までにおいて「譲渡等」という。）があつた当該農地等に係る土地の面積（当該譲渡等の時前にこの項本文の規定の適用を受ける農地等につき譲渡等（第三十三条の四第一項に規定する収用交換等による譲渡その他政令で定める譲渡又は設定を除く。）があつた場合には、当該譲渡等に係る土地の面積を加算した面積）が、当該受贈者のその時の直前におけるこの項本文の規定の適用を受ける農地等に係る耕作又は養畜の用に供する土地（当該受贈者が当該贈与により取得した農地等のうち準農地で農地又は採草放牧地への転用がされたもの以外のものに係る土地を含む。）の面積（その時前にこの項本文の規定の適用を受ける農地等のうち農地又は採草放牧地につき譲渡等があつた場合には、当該譲渡等に係る土地の面積を加算した面積）の百分の二十を超えるとき その事実が生じた日
art-70-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-1/item-1
in the case where the donee has transferred, given as a gift or converted (excluding the conversion of pasture land into farmland, the conversion of quasi-farmland into pasture land or farmland, and any other conversion specified by Cabinet Order) the farmland, etc. acquired by that gift to which the provisions of the main clause of this paragraph apply, has created a superficies right, a farming right, a right based on a loan for use or a right of lease with regard to that farmland, etc. (excluding the creation of a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code with regard to that farmland, etc. in the case where that donee uses that farmland, etc. for cultivation (including the cultivation of crops deemed to fall under cultivation pursuant to the provisions of Article 43, paragraph (1) of the Cropland Act; the same applies hereinafter in this Article, except in item (i) of the following paragraph) or the raising of livestock), or has abandoned cultivation of that farmland, etc. (meaning that, with regard to farmland, a recommendation under the provisions of Article 36, paragraph (1) of the Cropland Act (or, in the case where that farmland is located outside an agricultural promotion region designated pursuant to the provisions of Article 6, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions, a notice given, pursuant to the provisions of Cabinet Order, by an agricultural committee or any other person specified by Cabinet Order to the district director with jurisdiction over the location of that farmland to the effect that that farmland pertains to a survey of intention to use and falls under any of the items of Article 36, paragraph (1) of the Cropland Act; the same applies in paragraph (10), item (ii)) has been made; the same applies hereinafter in this Article), or in the case where any of those rights pertaining to that acquisition to which the provisions of the main clause of this paragraph apply has been extinguished (excluding extinguishment due to the acquisition of ownership of the farmland or pasture land pertaining to those rights) (excluding the case where a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) or any other transfer or creation specified by Cabinet Order has been made), when the area of land pertaining to the farmland, etc. for which that transfer, gift, conversion, creation, abandonment of cultivation or extinguishment (referred to as a "transfer, etc." hereinafter through Article 70-5) has been made (or, in the case where a transfer, etc. (excluding a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) or any other transfer or creation specified by Cabinet Order) has been made with regard to farmland, etc. to which the provisions of the main clause of this paragraph apply before the time of that transfer, etc., the area obtained by adding the area of land pertaining to that transfer, etc.) exceeds 20 percent of the area of the land used for cultivation or the raising of livestock pertaining to the farmland, etc. to which the provisions of the main clause of this paragraph apply that was held by that donee immediately before that time (including land pertaining to quasi-farmland, out of the farmland, etc. acquired by that donee by that gift, other than quasi-farmland that has been converted into farmland or pasture land) (or, in the case where a transfer, etc. has been made with regard to farmland or pasture land out of the farmland, etc. to which the provisions of the main clause of this paragraph apply before that time, the area obtained by adding the area of land pertaining to that transfer, etc.): the day on which that fact occurred;
machine translation, not official
**二** 当該贈与により取得した農地等に係る農業経営を廃止した場合 その廃止の日
art-70-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-1/item-2
in the case where the donee has discontinued the farm management pertaining to the farmland, etc. acquired by that gift: the day of that discontinuation;
machine translation, not official
**三** 当該贈与者の推定相続人に該当しないこととなつた場合 その該当しないこととなつた日
art-70-4/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-1/item-3
in the case where the donee has ceased to fall under the category of a presumptive heir of that donor: the day on which the donee ceased to fall under that category;
machine translation, not official
**四** 当該受贈者がこの項の規定の適用を受けることをやめようとする場合において、第三十五項第一号に規定する贈与税及び当該贈与税に係る同項に規定する利子税を納付してその旨を記載した届出書を納税地の所轄税務署長に提出したとき 当該届出書の提出があつた日
art-70-4/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-1/item-4
in the case where that donee intends to cease receiving the application of the provisions of this paragraph, when the donee has paid the gift tax prescribed in paragraph (35), item (i) and the interest tax prescribed in that paragraph pertaining to that gift tax and has submitted a written notification stating that fact to the district director with jurisdiction over the place for tax payment: the day on which that written notification was submitted.
machine translation, not official
**第二項** この条から第七十条の六の五までにおいて、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-70-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-2
In this Article through Article 70-6-5, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 農地 農地法第二条第一項に規定する農地（同法第四十三条第一項の規定により農作物の栽培を耕作に該当するものとみなして適用する同法第二条第一項に規定する農地並びにこれらの農地の上に存する地上権、永小作権、使用貸借による権利及び賃借権を含む。）をいう。
art-70-4/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-2/item-1
farmland: farmland prescribed in Article 2, paragraph (1) of the Cropland Act (including farmland prescribed in Article 2, paragraph (1) of that Act as applied by deeming the cultivation of crops to fall under cultivation pursuant to the provisions of Article 43, paragraph (1) of that Act, and superficies rights, farming rights, rights based on loans for use and rights of lease existing on such farmland);
machine translation, not official
**二** 採草放牧地 農地法第二条第一項に規定する採草放牧地（当該採草放牧地の上に存する地上権、永小作権、使用貸借による権利及び賃借権を含む。）をいう。
art-70-4/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-2/item-2
pasture land: pasture land prescribed in Article 2, paragraph (1) of the Cropland Act (including superficies rights, farming rights, rights based on loans for use and rights of lease existing on that pasture land);
machine translation, not official
**三** 特定市街化区域農地等 都市計画法第七条第一項に規定する市街化区域内に所在する農地又は採草放牧地で、平成三年一月一日において次に掲げる区域内に所在するもの（都市営農農地等を除く。）をいう。
art-70-4/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-2/item-3
specified farmland, etc. in an urbanization promotion area: farmland or pasture land located within an urbanization promotion area prescribed in Article 7, paragraph (1) of the City Planning Act that was located, as of January 1, 1991, within any of the following areas (excluding farmland, etc. for urban farming):
machine translation, not official
**イ** 都の区域（特別区の存する区域に限る。）
art-70-4/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-2/item-3/sub-1
the area of Tokyo (limited to the area where special wards exist);
machine translation, not official
**ロ** 首都圏整備法第二条第一項に規定する首都圏、近畿圏整備法第二条第一項に規定する近畿圏又は中部圏開発整備法第二条第一項に規定する中部圏内にある地方自治法第二百五十二条の十九第一項の市の区域
art-70-4/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-2/item-3/sub-2
the area of a city referred to in Article 252-19, paragraph (1) of the Local Autonomy Act that is located within the National Capital Region prescribed in Article 2, paragraph (1) of the Metropolitan Area Readjustment Act, the Kinki Region prescribed in Article 2, paragraph (1) of the Kinki Area Adjustment Act or the Chubu Region prescribed in Article 2, paragraph (1) of the Chubu Area Development and Improvement Act;
machine translation, not official
**ハ** ロに規定する市以外の市でその区域の全部又は一部が首都圏整備法第二条第三項に規定する既成市街地若しくは同条第四項に規定する近郊整備地帯、近畿圏整備法第二条第三項に規定する既成都市区域若しくは同条第四項に規定する近郊整備区域又は中部圏開発整備法第二条第三項に規定する都市整備区域内にあるものの区域
art-70-4/par-2/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-2/item-3/sub-3
the area of a city, other than the cities prescribed in (b), whose area is wholly or partly located within a built-up urban area prescribed in Article 2, paragraph (3) of the Metropolitan Area Readjustment Act or a suburban development zone prescribed in paragraph (4) of that Article, a built-up city area prescribed in Article 2, paragraph (3) of the Kinki Area Adjustment Act or a suburban development area prescribed in paragraph (4) of that Article, or an urban development area prescribed in Article 2, paragraph (3) of the Chubu Area Development and Improvement Act.
machine translation, not official
**四** 都市営農農地等 都市計画法第七条第一項に規定する市街化区域内に所在する次に掲げる農地又は採草放牧地で平成三年一月一日において前号イからハまでに掲げる区域内に所在するものをいう。
art-70-4/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-2/item-4
farmland, etc. for urban farming: any of the following farmland or pasture land located within an urbanization promotion area prescribed in Article 7, paragraph (1) of the City Planning Act that was located, as of January 1, 1991, within any of the areas listed in (a) through (c) of the preceding item:
machine translation, not official
**イ** 都市計画法第八条第一項第十四号に掲げる生産緑地地区内にある農地又は採草放牧地（生産緑地法第十条（同法第十条の五の規定により読み替えて適用する場合を含む。）又は第十五条第一項の規定による買取りの申出がされたもの並びに同法第十条第一項に規定する申出基準日までに同法第十条の二第一項の特定生産緑地（イにおいて「特定生産緑地」という。）の指定がされなかつたもの、同法第十条の三第二項に規定する指定期限日までに特定生産緑地の指定の期限の延長がされなかつたもの及び同法第十条の六第一項の規定による指定の解除がされたものを除く。）
art-70-4/par-2/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-2/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-2/item-4/sub-1
farmland or pasture land located within a productive green land district listed in Article 8, paragraph (1), item (xiv) of the City Planning Act (excluding farmland or pasture land for which a request for purchase has been made under the provisions of Article 10 (including as applied with the replacement of terms pursuant to the provisions of Article 10-5 of that Act) or Article 15, paragraph (1) of the Productive Green Land Act, farmland or pasture land that was not designated as specified productive green land under Article 10-2, paragraph (1) of that Act (referred to as "specified productive green land" in (a)) by the reference date for requests prescribed in Article 10, paragraph (1) of that Act, farmland or pasture land for which the period of designation as specified productive green land was not extended by the designation deadline prescribed in Article 10-3, paragraph (2) of that Act, and farmland or pasture land whose designation has been canceled under the provisions of Article 10-6, paragraph (1) of that Act);
machine translation, not official
**ロ** 都市計画法第八条第一項第一号に掲げる田園住居地域内にある農地（イに掲げる農地を除く。）
art-70-4/par-2/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-2/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-2/item-4/sub-2
farmland located within a rural residential zone listed in Article 8, paragraph (1), item (i) of the City Planning Act (excluding the farmland listed in (a));
machine translation, not official
**ハ** 都市計画法第五十八条の三第二項に規定する地区計画農地保全条例による制限を受ける同条第一項に規定する区域内にある農地（イ及びロに掲げる農地を除く。）
art-70-4/par-2/item-4/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-2/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-2/item-4/sub-3
farmland located within an area prescribed in Article 58-3, paragraph (1) of the City Planning Act that is subject to restrictions under a Prefectural or Municipal Ordinance for farmland conservation under a district plan prescribed in paragraph (2) of that Article (excluding the farmland listed in (a) and (b)).
machine translation, not official
**第三項** 次に掲げる者がその者に係る相続税法第二十一条の九第五項に規定する特定贈与者からの贈与により取得した農地等について第一項の規定の適用を受ける場合には、同項の規定の適用を受ける農地等については、同法第二章第三節の規定は、適用しない。
art-70-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-3
In the case where any of the following persons receives the application of the provisions of paragraph (1) with regard to farmland, etc. acquired by gift from the specified donor prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act pertaining to that person, the provisions of Chapter II, Section 3 of that Act do not apply to the farmland, etc. to which the provisions of paragraph (1) apply:
machine translation, not official
**一** 相続税法第二十一条の九第五項に規定する相続時精算課税適用者
art-70-4/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-3/item-1
a person electing settlement taxation at inheritance prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act;
machine translation, not official
**二** 第一項の規定の適用を受ける農地等を贈与により取得した日の属する年中において、当該農地等の贈与をした者から贈与を受けた当該農地等以外の財産について、相続税法第二十一条の九第二項（第七十条の三第一項において準用する場合を含む。）の届出書を提出する者
art-70-4/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-3/item-2
a person who submits the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-3, paragraph (1)) with regard to property other than the farmland, etc. that the person received by gift from the person who made the gift of that farmland, etc. during the year that includes the day on which the person acquired by gift the farmland, etc. to which the provisions of paragraph (1) apply.
machine translation, not official
**第四項** 第一項の規定の適用を受ける農地等の全部又は一部につき当該農地等に係る贈与者の死亡の日（同日前に同項各号のいずれかに掲げる場合に該当することとなつた場合には、当該各号に定める日）前に当該農地等に係る受贈者による譲渡等があつた場合（当該譲渡等により同項第一号に掲げる場合に該当することとなる場合を除く。）又は当該死亡の日前における同項の贈与税の申告書の提出期限後十年を経過する日において当該受贈者が有する同項の規定の適用を受ける準農地（同日前に同号に規定する権利の設定又は転用がされたものを除く。）のうちに農地若しくは採草放牧地として当該受贈者の農業の用に供されていないもの（農地又は採草放牧地の保全又は利用上必要な施設として政令で定めるものの用に供されているものを除く。）がある場合には、納税猶予分の贈与税額のうち当該譲渡等があつた農地等又は当該農業の用に供されていない準農地の価額に対応する部分の金額として政令で定めるところにより計算した金額に相当する贈与税については、同項の規定にかかわらず、当該譲渡等があつた日又は当該十年を経過する日の翌日から二月を経過する日（当該譲渡等があつた後又は当該十年を経過する日後当該二月を経過する日以前に当該受贈者が死亡した場合には、当該受贈者の相続人が当該受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
art-70-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-4
In the case where a transfer, etc. by the donee pertaining to farmland, etc. has been made with regard to the whole or part of the farmland, etc. to which the provisions of paragraph (1) apply before the day of the death of the donor pertaining to that farmland, etc. (or, in the case where any of the cases listed in the items of that paragraph has come to apply before that day, the day specified in the relevant item) (excluding the case where the donee comes to fall under the case listed in item (i) of that paragraph due to that transfer, etc.), or in the case where, on the day, before that day of death, on which 10 years have elapsed after the filing deadline for the gift tax return referred to in that paragraph, the quasi-farmland to which the provisions of that paragraph apply held by that donee (excluding quasi-farmland for which the creation of a right prescribed in that item or a conversion has been made before that day) includes quasi-farmland not used for the agriculture of that donee as farmland or pasture land (excluding quasi-farmland used for facilities specified by Cabinet Order as facilities necessary for the conservation or use of farmland or pasture land), with regard to the gift tax equivalent to the amount calculated, pursuant to the provisions of Cabinet Order, as the part corresponding to the value of the farmland, etc. for which that transfer, etc. has been made or of the quasi-farmland not used for that agriculture, out of the gift tax subject to deferral, notwithstanding the provisions of that paragraph, the deadline for the tax payment grace period under the provisions of that paragraph is the day on which two months have elapsed from the day following the day on which that transfer, etc. was made or the day on which those 10 years have elapsed (or, in the case where that donee dies after that transfer, etc. was made, or after the day on which those 10 years have elapsed, and on or before the day on which those two months have elapsed, the day on which six months have elapsed from the day following the day on which the heir of that donee learned of the commencement of the succession due to the death of that donee).
machine translation, not official
**第五項** 第一項の規定の適用を受ける農地又は採草放牧地の全部又は一部につき当該農地又は採草放牧地に係る贈与者の死亡の日（同日前に同項各号のいずれかに掲げる場合に該当することとなつた場合には、当該各号に定める日）前に次の各号に掲げる場合に該当することとなつた場合には、納税猶予分の贈与税額のうち当該各号に規定する買取りの申出若しくは指定の解除又は告示若しくは事由（以下この条において「買取りの申出等」という。）に係る農地又は採草放牧地の価額に対応する部分の金額として政令で定めるところにより計算した金額に相当する贈与税については、同項の規定にかかわらず、当該各号に定める日の翌日から二月を経過する日（当該買取りの申出等があつた後同日以前に当該受贈者が死亡した場合には、当該受贈者の相続人が当該受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
art-70-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-5
In the case where the whole or part of the farmland or pasture land to which the provisions of paragraph (1) apply has come to fall under any of the cases listed in the following items before the day of the death of the donor pertaining to that farmland or pasture land (or, in the case where any of the cases listed in the items of that paragraph has come to apply before that day, the day specified in the relevant item), with regard to the gift tax equivalent to the amount calculated, pursuant to the provisions of Cabinet Order, as the part corresponding to the value of the farmland or pasture land pertaining to the request for purchase or cancellation of designation, or public notice or grounds, prescribed in those items (referred to as a "request for purchase, etc." hereinafter in this Article), out of the gift tax subject to deferral, notwithstanding the provisions of that paragraph, the deadline for the tax payment grace period under the provisions of that paragraph is the day on which two months have elapsed from the day following the day specified in the relevant item (or, in the case where that donee dies after that request for purchase, etc. has been made and on or before the day on which those two months have elapsed, the day on which six months have elapsed from the day following the day on which the heir of that donee learned of the commencement of the succession due to the death of that donee):
machine translation, not official
**一** 当該農地又は採草放牧地が都市営農農地等である場合において、当該都市営農農地等について次に掲げる場合に該当したとき 当該買取りの申出があつた日又は当該指定の解除があつた日
art-70-4/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-5/item-1
in the case where that farmland or pasture land is farmland, etc. for urban farming, when that farmland, etc. for urban farming has fallen under any of the following cases: the day on which that request for purchase was made or the day on which that designation was canceled;
machine translation, not official
**イ** 生産緑地法第十条（同法第十条の五の規定により読み替えて適用する場合を含む。）又は第十五条第一項の規定による買取りの申出があつた場合
art-70-4/par-5/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-5/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-5/item-1/sub-1
in the case where a request for purchase has been made under the provisions of Article 10 (including as applied with the replacement of terms pursuant to the provisions of Article 10-5 of that Act) or Article 15, paragraph (1) of the Productive Green Land Act;
machine translation, not official
**ロ** 生産緑地法第十条の六第一項の規定による指定の解除があつた場合
art-70-4/par-5/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-5/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-5/item-1/sub-2
in the case where the designation has been canceled under the provisions of Article 10-6, paragraph (1) of the Productive Green Land Act;
machine translation, not official
**二** 当該農地又は採草放牧地が都市計画法の規定に基づく都市計画の決定若しくは変更又は政令で定める事由により、特定市街化区域農地等に該当することとなつた場合（当該変更により第二項第四号ロ又はハに掲げる農地でなくなつた場合を除く。） 同法第二十条第一項（同法第二十一条第二項において準用する場合を含む。）の規定による告示があつた日又は当該事由が生じた日
art-70-4/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-5/item-2
in the case where that farmland or pasture land has come to fall under specified farmland, etc. in an urbanization promotion area due to a decision on or change of a city plan under the provisions of the City Planning Act or any grounds specified by Cabinet Order (excluding the case where it has ceased to be the farmland listed in paragraph (2), item (iv), (b) or (c) due to that change): the day on which the public notice under the provisions of Article 20, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 21, paragraph (2) of that Act) was given or the day on which those grounds arose.
machine translation, not official
**第六項** 第一項本文の規定の適用を受ける受贈者が独立行政法人農業者年金基金法（平成十四年法律第百二十七号）の規定に基づく特例付加年金（同法附則第六条第三項の規定によりなおその効力を有するものとされる農業者年金基金法の一部を改正する法律（平成十三年法律第三十九号）附則第八条第一項の経営移譲年金を含む。）の支給を受けるため第一項の規定の適用を受ける農地等に係る贈与者の死亡の日前に当該受贈者の推定相続人で政令で定める者のうちの一人の者に対し当該農地等につき政令で定めるところにより使用貸借による権利の設定をした場合において、当該設定をしたこと及び当該受贈者が当該設定に関し政令で定める要件を満たしていることについての届出書が、財務省令で定めるところにより、当該設定の日から二月を経過する日までに当該受贈者の納税地の所轄税務署長に提出されたときは、当該受贈者に係る同項ただし書及び第四項の規定の適用については、当該設定は、なかつたものとみなす。
art-70-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-6
In the case where a donee who receives the application of the provisions of the main clause of paragraph (1), in order to receive the special supplementary pension under the provisions of the Act on the Farmers Pension Fund, Independent Administrative Agency (Act No. 127 of 2002) (including the farm management transfer pension referred to in Article 8, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Farmers Pension Fund Act (Act No. 39 of 2001), which remains in force pursuant to the provisions of Article 6, paragraph (3) of the Supplementary Provisions of the Act on the Farmers Pension Fund, Independent Administrative Agency), has, before the day of the death of the donor pertaining to the farmland, etc. to which the provisions of paragraph (1) apply, created a right based on a loan for use with regard to that farmland, etc., pursuant to the provisions of Cabinet Order, for one person among the presumptive heirs of that donee specified by Cabinet Order, when a written notification of the fact that the donee has made that creation and that the donee satisfies the requirements specified by Cabinet Order with regard to that creation has been submitted, as specified by Order of the Ministry of Finance, to the district director with jurisdiction over the place for tax payment of that donee by the day on which two months have elapsed from the day of that creation, that creation is deemed not to have been made with regard to the application of the provisions of the proviso to that paragraph and paragraph (4) to that donee.
machine translation, not official
**第七項** 前項の規定の適用を受ける使用貸借による権利の設定をした受贈者が当該設定をした後当該農地等を引き続きその推定相続人に使用させている場合における当該受贈者に係る第一項及び第四項の規定の適用については、次に定めるところによる。
art-70-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-7
With regard to the application of the provisions of paragraphs (1) and (4) to a donee who has made the creation of a right based on a loan for use to which the provisions of the preceding paragraph apply, in the case where that donee has continued to have the presumptive heir use that farmland, etc. after that creation, the following provisions apply:
machine translation, not official
**一** 当該農地等につき使用貸借による権利の設定を受けている推定相続人（次号において「被設定者」という。）がその有する当該権利の譲渡等をした場合又は当該権利が設定されている農地等に係る農業経営の廃止をした場合には、当該受贈者が当該譲渡等又は廃止をしたものとみなす。
art-70-4/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-7/item-1
in the case where the presumptive heir for whom a right based on a loan for use has been created with regard to that farmland, etc. (referred to as the "grantee" in the following item) has made a transfer, etc. of that right held by the grantee, or has discontinued the farm management pertaining to the farmland, etc. for which that right has been created, that donee is deemed to have made that transfer, etc. or discontinuation;
machine translation, not official
**二** 被設定者が当該受贈者の推定相続人に該当しないこととなつた場合には、当該受贈者がその者に係る贈与者の推定相続人に該当しないこととなつたものとみなす。
art-70-4/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-7/item-2
in the case where the grantee has ceased to fall under the category of a presumptive heir of that donee, that donee is deemed to have ceased to fall under the category of a presumptive heir of the donor pertaining to that donee.
machine translation, not official
**第八項** 第一項本文の規定の適用を受ける受贈者が、同項の規定の適用を受ける農地又は採草放牧地に係る贈与者の死亡の日前に当該農地又は採草放牧地の全部又は一部を農地中間管理事業の推進に関する法律第十八条第八項に規定する農用地利用集積等促進計画の定めるところによる使用貸借による権利又は賃借権（以下この条において「賃借権等」という。）の設定に基づき貸し付けた場合において、当該受贈者が当該貸し付けた農地又は採草放牧地で政令で定めるもの（以下この条において「貸付特例適用農地等」という。）に代わるものとして当該受贈者の農業の用に供する農地又は採草放牧地を同項に規定する農用地利用集積等促進計画の定めるところによる賃借権等の設定に基づき借り受けており、かつ、当該借り受けている農地又は採草放牧地（以下この条において「借受代替農地等」という。）の全てに係る土地の面積の合計の当該貸付特例適用農地等に係る土地の面積に対する割合が百分の八十以上であることその他政令で定める要件を満たすときは、当該受贈者に係る第一項ただし書及び第四項の規定の適用については、当該貸付特例適用農地等に係る賃借権等の設定はなかつたものとみなす。
art-70-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-8
In the case where a donee who receives the application of the provisions of the main clause of paragraph (1) has, before the day of the death of the donor pertaining to the farmland or pasture land to which the provisions of that paragraph apply, lent the whole or part of that farmland or pasture land based on the creation of a right based on a loan for use or a right of lease (referred to as a "right of lease, etc." hereinafter in this Article) under the provisions of a promotion plan for agricultural land use consolidation, etc. prescribed in Article 18, paragraph (8) of the Act on the Promotion of Farmland Intermediary Management Services, when that donee has borrowed farmland or pasture land to be used for that donee's agriculture, in substitution for the farmland or pasture land so lent that is specified by Cabinet Order (referred to as "farmland, etc. subject to the special lease provision" hereinafter in this Article), based on the creation of a right of lease, etc. under the provisions of the promotion plan for agricultural land use consolidation, etc. prescribed in that paragraph, and satisfies the requirement that the ratio of the total area of land pertaining to all of the farmland or pasture land so borrowed (referred to as "borrowed substitute farmland, etc." hereinafter in this Article) to the area of land pertaining to that farmland, etc. subject to the special lease provision is 80 percent or more and any other requirements specified by Cabinet Order, the creation of the right of lease, etc. pertaining to that farmland, etc. subject to the special lease provision is deemed not to have been made with regard to the application of the provisions of the proviso to paragraph (1) and paragraph (4) to that donee.
machine translation, not official
**第九項** 前項の規定は、同項の規定の適用を受けようとする同項に規定する受贈者が、政令で定めるところにより、同項の規定の適用を受ける旨及び同項に規定する要件を満たすものである旨並びに貸付特例適用農地等に係る賃借権等の設定に関する事項その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出した場合に限り、適用する。
art-70-4/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-9
The provisions of the preceding paragraph apply only in the case where the donee prescribed in that paragraph who seeks the application of the provisions of that paragraph has submitted, pursuant to the provisions of Cabinet Order, a written notification stating that the donee seeks the application of the provisions of that paragraph and satisfies the requirements prescribed in that paragraph, matters concerning the creation of the right of lease, etc. pertaining to the farmland, etc. subject to the special lease provision, and other matters specified by Order of the Ministry of Finance to the district director with jurisdiction over the place for tax payment.
machine translation, not official
**第十項** 第八項の規定の適用を受ける貸付特例適用農地等につき、次の各号に掲げる場合のいずれかに該当することとなつた場合には、当該各号に定める日から二月を経過する日に当該貸付特例適用農地等に係る賃借権等の設定があつたものとして第一項ただし書及び第四項の規定を適用する。
art-70-4/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-10
In the case where farmland, etc. subject to the special lease provision to which the provisions of paragraph (8) apply has come to fall under any of the cases listed in the following items, the provisions of the proviso to paragraph (1) and paragraph (4) apply by deeming the right of lease, etc. pertaining to that farmland, etc. subject to the special lease provision to have been created on the day on which two months have elapsed from the day specified in the relevant item:
machine translation, not official
**一** 当該貸付特例適用農地等に係る借受代替農地等の全てに係る土地の面積の合計（当該借受代替農地等につき、当該受贈者の農業の用に供されていないものがある場合には、当該借受代替農地等のうちその者の農業の用に供されていない借受代替農地等に係る土地の面積を除いた面積）の当該貸付特例適用農地等に係る土地の面積に対する割合が百分の八十未満となつた場合（次号に掲げる場合を除く。） その事実が生じた日
art-70-4/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-10/item-1
in the case where the ratio of the total area of land pertaining to all of the borrowed substitute farmland, etc. pertaining to that farmland, etc. subject to the special lease provision (or, in the case where any of that borrowed substitute farmland, etc. is not used for the agriculture of that donee, the area excluding the area of land pertaining to the borrowed substitute farmland, etc. not used for that donee's agriculture) to the area of land pertaining to that farmland, etc. subject to the special lease provision has become less than 80 percent (excluding the case listed in the following item): the day on which that fact occurred;
machine translation, not official
**二** 当該貸付特例適用農地等に係る借受代替農地等の全部又は一部につき耕作の放棄があつた場合 当該借受代替農地等について農地法第三十六条第一項の規定による勧告があつた日
art-70-4/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-10/item-2
in the case where cultivation of the whole or part of the borrowed substitute farmland, etc. pertaining to that farmland, etc. subject to the special lease provision has been abandoned: the day on which the recommendation under the provisions of Article 36, paragraph (1) of the Cropland Act was made with regard to that borrowed substitute farmland, etc.;
machine translation, not official
**三** 当該貸付特例適用農地等を借り受けた者（農地中間管理事業の推進に関する法律第二条第四項に規定する農地中間管理機構が借り受けた者である場合には、当該農地中間管理機構から借り受けた者）が当該貸付特例適用農地等の全部又は一部につき、農地又は採草放牧地としてその者の農業の用に供していない場合（当該貸付特例適用農地等につき耕作の放棄があつた場合を含む。） 当該受贈者がその事実が生じたことを知つた日
art-70-4/par-10/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-10/item-3
in the case where the person who has borrowed that farmland, etc. subject to the special lease provision (or, in the case where the person who borrowed it is a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services, the person who has borrowed it from that farmland intermediary management organization) does not use the whole or part of that farmland, etc. subject to the special lease provision for that person's agriculture as farmland or pasture land (including the case where cultivation of that farmland, etc. subject to the special lease provision has been abandoned): the day on which that donee learned that the fact occurred.
machine translation, not official
**第十一項** 第八項の規定の適用を受ける貸付特例適用農地等につき、前項第一号又は第三号に掲げる場合のいずれかに該当することとなつた場合において、当該貸付特例適用農地等に係る受贈者が同項第一号若しくは第三号に定める日から二月を経過する日までに当該貸付特例適用農地等に代わるものとして当該受贈者の農業の用に供する農地若しくは採草放牧地（第八項に規定する農用地利用集積等促進計画の定めるところによる賃借権等の設定に基づき借り受けたことその他政令で定める要件を満たすものに限る。以下この条において「再借受代替農地等」という。）を借り受けたとき（当該再借受代替農地等及び当該貸付特例適用農地等に係る借受代替農地等の全てに係る土地の面積の当該貸付特例適用農地等に係る土地の面積に対する割合が百分の八十以上となる場合に限る。）又は当該受贈者が同日までに当該貸付特例適用農地等の全部に係る賃借権等を消滅させたときは、当該受贈者が、政令で定めるところにより、第九項に規定する届出書の変更の届出書を納税地の所轄税務署長に提出したときに限り、前項の規定は適用しない。この場合における同項の規定の適用については、当該再借受代替農地等及び当該借受代替農地等は、第八項の規定の適用を受ける貸付特例適用農地等に係る借受代替農地等とみなす。
art-70-4/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-11
In the case where farmland, etc. subject to the special lease provision to which the provisions of paragraph (8) apply has come to fall under the case listed in item (i) or item (iii) of the preceding paragraph, when the donee pertaining to that farmland, etc. subject to the special lease provision has, by the day on which two months have elapsed from the day specified in item (i) or item (iii) of that paragraph, borrowed farmland or pasture land to be used for that donee's agriculture in substitution for that farmland, etc. subject to the special lease provision (limited to land that satisfies the requirement of having been borrowed based on the creation of a right of lease, etc. under the provisions of the promotion plan for agricultural land use consolidation, etc. prescribed in paragraph (8) and any other requirements specified by Cabinet Order; referred to as "re-borrowed substitute farmland, etc." hereinafter in this Article) (limited to the case where the ratio of the area of land pertaining to that re-borrowed substitute farmland, etc. and all of the borrowed substitute farmland, etc. pertaining to that farmland, etc. subject to the special lease provision to the area of land pertaining to that farmland, etc. subject to the special lease provision becomes 80 percent or more), or when that donee has extinguished the right of lease, etc. pertaining to the whole of that farmland, etc. subject to the special lease provision by that day, the provisions of the preceding paragraph do not apply, only in the case where that donee has submitted, pursuant to the provisions of Cabinet Order, a written notification of a change to the written notification prescribed in paragraph (9) to the district director with jurisdiction over the place for tax payment. In this case, with regard to the application of the provisions of the preceding paragraph, that re-borrowed substitute farmland, etc. and that borrowed substitute farmland, etc. are deemed to be borrowed substitute farmland, etc. pertaining to the farmland, etc. subject to the special lease provision to which the provisions of paragraph (8) apply.
machine translation, not official
**第十二項** 第八項の規定の適用を受ける貸付特例適用農地等に係る賃借権等の設定をした受贈者は、第九項に規定する届出書を提出した日の翌日から起算して一年を経過するごとの日までに、政令で定めるところにより、当該貸付特例適用農地等に係る賃借権等の設定に関する事項その他財務省令で定める事項を記載した届出書（次項において「継続届出書」という。）を納税地の所轄税務署長に提出しなければならない。
art-70-4/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-12
A donee who has created a right of lease, etc. pertaining to farmland, etc. subject to the special lease provision to which the provisions of paragraph (8) apply must submit, pursuant to the provisions of Cabinet Order, a written notification stating matters concerning the creation of the right of lease, etc. pertaining to that farmland, etc. subject to the special lease provision and other matters specified by Order of the Ministry of Finance (referred to as a "written notification of continuation" in the following paragraph) to the district director with jurisdiction over the place for tax payment by each day on which one year has elapsed, counting from the day following the day on which the donee submitted the written notification prescribed in paragraph (9).
machine translation, not official
**第十三項** 前項に規定する継続届出書がその提出期限までに納税地の所轄税務署長に提出されなかつた場合には、当該提出期限の翌日から二月を経過する日に当該継続届出書に係る貸付特例適用農地等に係る賃借権等の設定があつたものとして、第一項ただし書及び第四項の規定を適用する。ただし、当該継続届出書が当該提出期限までに提出されなかつた場合においても、当該所轄税務署長が当該提出期限内にその提出がなかつたことについてやむを得ない事情があると認める場合において、政令で定めるところにより当該継続届出書が当該所轄税務署長に提出されたときは、この限りでない。
art-70-4/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-13
In the case where the written notification of continuation prescribed in the preceding paragraph has not been submitted to the district director with jurisdiction over the place for tax payment by its submission deadline, the provisions of the proviso to paragraph (1) and paragraph (4) apply by deeming the right of lease, etc. pertaining to the farmland, etc. subject to the special lease provision pertaining to that written notification of continuation to have been created on the day on which two months have elapsed from the day following that submission deadline; provided, however, that this does not apply in the case where, even if that written notification of continuation was not submitted by that submission deadline, that district director finds that there were unavoidable circumstances for its not having been submitted by that submission deadline and that written notification of continuation has been submitted to that district director pursuant to the provisions of Cabinet Order.
machine translation, not official
**第十四項** 第九項から前項までに定めるもののほか、第八項の規定の適用に関し必要な事項は、政令で定める。
art-70-4/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-14
Beyond what is provided for in paragraph (9) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (8) are specified by Cabinet Order.
machine translation, not official
**第十五項** 第一項第一号又は第四項の場合において、これらの規定に規定する譲渡等があつた日から一年以内に当該譲渡等の対価の額の全部又は一部をもつて農地又は採草放牧地（当該譲渡等が第二項第三号イからハまでに掲げる区域内に所在する農地等の第三十三条の四第一項に規定する収用交換等による譲渡である場合には、農地若しくは採草放牧地又は当該一年以内に農地若しくは採草放牧地に該当することとなる見込みのある当該区域内に所在する土地）を取得する見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときにおける第一項及び第四項の規定の適用については、次に定めるところによる。
art-70-4/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-15
In the case referred to in paragraph (1), item (i) or paragraph (4), with regard to the application of the provisions of paragraphs (1) and (4) when the approval of the district director with jurisdiction over the place for tax payment has been obtained, pursuant to the provisions of Cabinet Order, with regard to the expectation of acquiring, within one year from the day on which the transfer, etc. prescribed in those provisions was made, farmland or pasture land (or, in the case where that transfer, etc. is a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) of farmland, etc. located within the areas listed in paragraph (2), item (iii), (a) through (c), farmland or pasture land, or land located within that area that is expected to come to fall under farmland or pasture land within that one year) with the whole or part of the amount of the consideration for that transfer, etc., the following provisions apply:
machine translation, not official
**一** 当該承認に係る譲渡等は、なかつたものとみなす。
art-70-4/par-15/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-15/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-15/item-1
the transfer, etc. pertaining to that approval is deemed not to have been made;
machine translation, not official
**二** 当該譲渡等があつた日から一年を経過する日において、当該承認に係る譲渡等の対価の額の全部又は一部が農地又は採草放牧地の取得に充てられていない場合には、当該譲渡等に係る農地等のうちその充てられていないものに対応するものとして政令で定める部分は、同日において譲渡等をされたものとみなす。
art-70-4/par-15/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-15/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-15/item-2
in the case where, on the day on which one year has elapsed from the day on which that transfer, etc. was made, the whole or part of the amount of the consideration for the transfer, etc. pertaining to that approval has not been appropriated to the acquisition of farmland or pasture land, the part specified by Cabinet Order as corresponding to the part not so appropriated, out of the farmland, etc. pertaining to that transfer, etc., is deemed to have been subject to a transfer, etc. on that day;
machine translation, not official
**三** 当該譲渡等があつた日から一年を経過する日までに当該承認に係る譲渡等の対価の額の全部又は一部が農地又は採草放牧地の取得に充てられた場合には、当該取得に係る農地又は採草放牧地は、第一項の規定の適用を受ける農地等とみなす。
art-70-4/par-15/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-15/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-15/item-3
in the case where, by the day on which one year has elapsed from the day on which that transfer, etc. was made, the whole or part of the amount of the consideration for the transfer, etc. pertaining to that approval has been appropriated to the acquisition of farmland or pasture land, the farmland or pasture land pertaining to that acquisition is deemed to be farmland, etc. to which the provisions of paragraph (1) apply.
machine translation, not official
**第十六項** 第四項の場合において、同項に規定する譲渡等（第一項の規定の適用を受ける農地等のうち第二項第三号イからハまでに掲げる区域内に所在する農地等の第三十三条の四第一項に規定する収用交換等による譲渡に限る。）があつた日から一年以内に、第一項の規定の適用を受ける農地等以外の同号イからハまでに掲げる区域内に所在する農地若しくは採草放牧地又は当該一年以内に農地若しくは採草放牧地に該当することとなる見込みのある当該区域内に所在する土地（同項本文の規定の適用を受ける受贈者が当該譲渡等があつた日において有していたものに限り、当該譲渡等に係る農地等の贈与を受けた日前に取得したものを除く。第二号及び第三号並びに第七十条の五第二項において「代替農地等」という。）で、当該譲渡等の時におけるその価額が当該譲渡等の対価の額の全部又は一部に相当するものを当該譲渡等に係る農地等に代わるものとして当該受贈者の農業の用に供する見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときにおける第四項の規定の適用については、次に定めるところによる。
art-70-4/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-16
In the case referred to in paragraph (4), if approval has been obtained from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that, within one year from the day on which the transfer, etc. prescribed in that paragraph (limited to a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) of farmland, etc. located within the areas listed in paragraph (2), item (iii), (a) through (c), out of the farmland, etc. to which the provisions of paragraph (1) apply) took place, farmland or pasture land located within the areas listed in (a) through (c) of that item other than the farmland, etc. to which the provisions of paragraph (1) apply, or land located within those areas that is expected to come to fall under farmland or pasture land within that one year (limited to land held, on the day on which that transfer, etc. took place, by the donee to whom the provisions of the main clause of that paragraph apply, and excluding land acquired before the day on which the donee received the gift of the farmland, etc. relating to that transfer, etc.; referred to as "replacement farmland, etc." in items (ii) and (iii) and Article 70-5, paragraph (2)), whose value at the time of that transfer, etc. is equivalent to all or part of the amount of consideration for that transfer, etc., will be used for the donee's agriculture in place of the farmland, etc. relating to that transfer, etc., the following provisions apply with regard to the application of the provisions of paragraph (4).
machine translation, not official
**一** 当該承認に係る譲渡等は、なかつたものとみなす。
art-70-4/par-16/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-16/item-1
the transfer, etc. relating to that approval is deemed not to have taken place;
machine translation, not official
**二** 当該譲渡等があつた日から一年を経過する日において、当該承認に係る譲渡等の対価の額の全部又は一部に相当する価額の代替農地等を当該譲渡等に係る農地等に代わるものとして当該受贈者の農業の用に供する農地又は採草放牧地としていない場合には、当該譲渡等に係る農地等のうちその農業の用に供していないものに対応するものとして政令で定める部分は、同日において譲渡等をされたものとみなす。
art-70-4/par-16/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-16/item-2
if, on the day on which one year has elapsed from the day on which that transfer, etc. took place, replacement farmland, etc. of a value equivalent to all or part of the amount of consideration for the transfer, etc. relating to that approval has not been made farmland or pasture land used for the donee's agriculture in place of the farmland, etc. relating to that transfer, etc., the portion specified by Cabinet Order as corresponding to the part of the farmland, etc. relating to that transfer, etc. that has not been used for that agriculture is deemed to have been subject to a transfer, etc. on that day;
machine translation, not official
**三** 当該譲渡等があつた日から一年を経過する日までに当該承認に係る譲渡等の対価の額の全部又は一部に相当する価額の代替農地等を当該譲渡等に係る農地等に代わるものとして当該受贈者の農業の用に供する農地又は採草放牧地とした場合には、当該譲渡等に係る農地等に代わるものとして当該受贈者の農業の用に供した代替農地等は、第一項の規定の適用を受ける農地等とみなす。
art-70-4/par-16/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-16/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-16/item-3
if, by the day on which one year has elapsed from the day on which that transfer, etc. took place, replacement farmland, etc. of a value equivalent to all or part of the amount of consideration for the transfer, etc. relating to that approval has been made farmland or pasture land used for the donee's agriculture in place of the farmland, etc. relating to that transfer, etc., the replacement farmland, etc. used for the donee's agriculture in place of the farmland, etc. relating to that transfer, etc. is deemed to be farmland, etc. to which the provisions of paragraph (1) apply.
machine translation, not official
**第十七項** 第五項の場合において、第一項の規定の適用を受ける受贈者が、第五項の買取りの申出等があつた日から一年以内に当該買取りの申出等に係る都市営農農地等若しくは特定市街化区域農地等に係る農地若しくは採草放牧地（以下この項において「特定農地等」という。）の全部若しくは一部の譲渡等をする見込みであり、かつ、当該譲渡等があつた日から一年以内に当該譲渡等の対価の額の全部若しくは一部をもつて農地若しくは採草放牧地を取得する見込みであること又は第五項に規定する告示があつた日若しくは事由が生じた日から一年以内に当該告示若しくは事由に係る特定市街化区域農地等に係る農地若しくは採草放牧地の全部若しくは一部が都市営農農地等に該当することとなる見込みであることにつき、政令で定めるところにより納税地の所轄税務署長の承認を受けたときにおける第一項、第四項及び第五項の規定の適用については、次に定めるところによる。
art-70-4/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-17
In the case referred to in paragraph (5), if the donee to whom the provisions of paragraph (1) apply has obtained approval from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that, within one year from the day on which the request for purchase, etc. referred to in paragraph (5) took place, the donee will carry out a transfer, etc. of all or part of the farmland or pasture land relating to the farmland, etc. for urban farming or the specified farmland, etc. in an urbanization promotion area relating to that request for purchase, etc. (referred to as "specified farmland, etc." in this paragraph) and that, within one year from the day on which that transfer, etc. took place, the donee will acquire farmland or pasture land with all or part of the amount of consideration for that transfer, etc., or for the expectation that, within one year from the day on which the public notice prescribed in paragraph (5) was given or the day on which the event prescribed in that paragraph occurred, all or part of the farmland or pasture land relating to the specified farmland, etc. in an urbanization promotion area relating to that public notice or event will come to fall under farmland, etc. for urban farming, the following provisions apply with regard to the application of the provisions of paragraphs (1), (4) and (5).
machine translation, not official
**一** 第一項ただし書及び第四項の規定の適用については、当該買取りの申出等があつた日から一年を経過する日までに当該承認に係る特定農地等の全部又は一部の譲渡等をした場合には、当該譲渡等は、なかつたものとみなす。
art-70-4/par-17/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-17/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-17/item-1
with regard to the application of the provisions of the proviso to paragraph (1) and paragraph (4), if a transfer, etc. of all or part of the specified farmland, etc. relating to that approval has been carried out by the day on which one year has elapsed from the day on which that request for purchase, etc. took place, that transfer, etc. is deemed not to have taken place;
machine translation, not official
**二** 第五項の規定の適用については、次に定めるところによる。
art-70-4/par-17/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-17/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-17/item-2
with regard to the application of the provisions of paragraph (5), the following provisions apply:
machine translation, not official
**イ** 当該承認に係る買取りの申出等は、なかつたものとみなす。
art-70-4/par-17/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-17/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-17/item-2/sub-1
the request for purchase, etc. relating to that approval is deemed not to have taken place;
machine translation, not official
**ロ** 当該買取りの申出等があつた日から一年を経過する日までに、当該承認に係る特定農地等の全部若しくは一部の譲渡等をしなかつた場合又は当該承認に係る特定市街化区域農地等に係る農地若しくは採草放牧地の全部若しくは一部が都市営農農地等に該当することとならなかつた場合には、当該譲渡等をしなかつた特定農地等又は都市営農農地等に該当することとならなかつた特定市街化区域農地等に係る農地若しくは採草放牧地については、同日において買取りの申出等があつたものとみなす。
art-70-4/par-17/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-17/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-17/item-2/sub-2
if, by the day on which one year has elapsed from the day on which that request for purchase, etc. took place, no transfer, etc. of all or part of the specified farmland, etc. relating to that approval has been carried out, or all or part of the farmland or pasture land relating to the specified farmland, etc. in an urbanization promotion area relating to that approval has not come to fall under farmland, etc. for urban farming, a request for purchase, etc. is deemed to have taken place on that day with regard to the specified farmland, etc. for which no transfer, etc. has been carried out, or the farmland or pasture land relating to the specified farmland, etc. in an urbanization promotion area that has not come to fall under farmland, etc. for urban farming;
machine translation, not official
**ハ** 当該買取りの申出等があつた日から一年を経過する日までに当該承認に係る特定農地等の全部又は一部の譲渡等をした場合において、当該譲渡等があつた日から一年を経過する日において当該譲渡等の対価の額の全部又は一部が農地又は採草放牧地の取得に充てられていないときは、当該特定農地等のうちその充てられていないものに対応するものとして政令で定める部分については、同日において買取りの申出等があつたものとみなす。
art-70-4/par-17/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-17/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-17/item-2/sub-3
if a transfer, etc. of all or part of the specified farmland, etc. relating to that approval has been carried out by the day on which one year has elapsed from the day on which that request for purchase, etc. took place, and, on the day on which one year has elapsed from the day on which that transfer, etc. took place, all or part of the amount of consideration for that transfer, etc. has not been appropriated to the acquisition of farmland or pasture land, a request for purchase, etc. is deemed to have taken place on that day with regard to the portion specified by Cabinet Order as corresponding to the part of that specified farmland, etc. for which the amount has not been so appropriated;
machine translation, not official
**三** 当該買取りの申出等があつた日から一年を経過する日までに当該承認に係る特定農地等の全部又は一部の譲渡等をした場合において、当該譲渡等があつた日から一年を経過する日までに当該特定農地等の譲渡等の対価の額の全部又は一部が農地又は採草放牧地の取得に充てられたときは、当該取得に係る農地又は採草放牧地は、第一項の規定の適用を受ける農地又は採草放牧地とみなす。
art-70-4/par-17/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-17/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-17/item-3
if a transfer, etc. of all or part of the specified farmland, etc. relating to that approval has been carried out by the day on which one year has elapsed from the day on which that request for purchase, etc. took place, and, by the day on which one year has elapsed from the day on which that transfer, etc. took place, all or part of the amount of consideration for the transfer, etc. of that specified farmland, etc. has been appropriated to the acquisition of farmland or pasture land, the farmland or pasture land relating to that acquisition is deemed to be farmland or pasture land to which the provisions of paragraph (1) apply.
machine translation, not official
**第十八項** 第一項本文の規定の適用を受ける受贈者が、同項の規定の適用を受ける農地等に係る贈与者の死亡の日前に当該農地等の全部又は一部を一時的道路用地等（道路法による道路に関する事業、河川法が適用される河川に関する事業、鉄道事業法（昭和六十一年法律第九十二号）による鉄道事業者がその鉄道事業で一般の需要に応ずるものの用に供する施設に関する事業その他これらの事業に準ずる事業として当該事業に係る主務大臣が認定したもののために一時的に使用する道路、水路、鉄道その他の施設の用地で代替性のないものとして当該主務大臣が認定したものをいう。以下この条において同じ。）の用に供するために地上権、賃借権又は使用貸借による権利の設定（民法第二百六十九条の二第一項の地上権の設定を除く。以下第二十項までにおいて「地上権等の設定」という。）に基づき貸付けを行つた場合において、当該貸付けに係る期限（以下この項において「貸付期限」という。）の到来後遅滞なく当該一時的道路用地等の用に供していた農地等を当該受贈者の農業の用に供する見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときにおける第一項及び第四項の規定の適用については、次に定めるところによる。
art-70-4/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-18
In the case where the donee to whom the provisions of the main clause of paragraph (1) apply has, before the day of the death of the donor relating to the farmland, etc. to which the provisions of that paragraph apply, lent all or part of that farmland, etc. based on the creation of a superficies right, a right of lease or a right based on a loan for use (excluding the creation of a superficies right under Article 269-2, paragraph (1) of the Civil Code; referred to as the "creation of a superficies right, etc." hereinafter through paragraph (20)) for use as land temporarily used for roads, etc. (meaning land for roads, waterways, railways or other facilities that is temporarily used for a project relating to roads under the Road Act, a project relating to rivers to which the River Act applies, a project relating to facilities used by a railway business operator under the Railway Business Act (Act No. 92 of 1986) for its railway business that meets general demand, or any other project that the competent minister for the project has certified as equivalent to these projects, and that the competent minister has certified as having no substitute; the same applies hereinafter in this Article), if the donee has obtained approval from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that the donee will use the farmland, etc. that had been used as that land temporarily used for roads, etc. for the donee's agriculture without delay after the arrival of the term relating to that lending (referred to as the "lease term" in this paragraph), the following provisions apply with regard to the application of the provisions of paragraphs (1) and (4).
machine translation, not official
**一** 当該承認に係る地上権等の設定は、なかつたものとみなす。
art-70-4/par-18/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-18/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-18/item-1
the creation of a superficies right, etc. relating to that approval is deemed not to have taken place;
machine translation, not official
**二** 当該受贈者が、当該貸付期限から二月を経過する日までに当該一時的道路用地等の用に供されていた農地等の全部又は一部を当該受贈者の農業の用に供していない場合には、当該農地等のうち当該受贈者の農業の用に供していない部分は、同日において地上権等の設定があつたものとみなす。
art-70-4/par-18/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-18/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-18/item-2
in the case where the donee has not used all or part of the farmland, etc. that had been used as that land temporarily used for roads, etc. for the donee's agriculture by the day on which two months have elapsed from that lease term, a creation of a superficies right, etc. is deemed to have taken place on that day with regard to the part of that farmland, etc. that the donee has not used for the donee's agriculture;
machine translation, not official
**三** 当該一時的道路用地等の用に供されている農地等の全部又は一部のうちに準農地がある場合の第四項の規定の適用については、同項中「十年を経過する日において当該受贈者が有する同項」とあるのは「十年を経過する日（当該受贈者が有する準農地が第十八項の規定の適用を受ける場合における当該準農地については、同日又は同項に規定する貸付期限から二月を経過する日のいずれか遅い日とする。以下この項において同じ。）において当該受贈者が有する第一項」と、「同日」とあるのは「当該十年を経過する日」とする。
art-70-4/par-18/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-18/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-18/item-3
with regard to the application of the provisions of paragraph (4) in the case where all or part of the farmland, etc. used as that land temporarily used for roads, etc. includes quasi-farmland, the phrase "held by the donee on the day on which 10 years have elapsed, to which the provisions of that paragraph" in that paragraph is deemed to be replaced with "held by the donee on the day on which 10 years have elapsed (or, for quasi-farmland held by the donee in the case where that quasi-farmland is subject to the provisions of paragraph (18), that day or the day on which two months have elapsed from the lease term prescribed in that paragraph, whichever is later; the same applies hereinafter in this paragraph), to which the provisions of paragraph (1)", and the phrase "that day" is deemed to be replaced with "that day on which 10 years have elapsed".
machine translation, not official
**第十九項** 前項の規定の適用を受ける受贈者は、同項の承認を受けた日の翌日から起算して一年を経過するごとの日までに、政令で定めるところにより、当該一時的道路用地等の用に供されている当該農地等に係る地上権等の設定に関する事項その他財務省令で定める事項を記載した届出書（次項において「継続貸付届出書」という。）を納税地の所轄税務署長に提出しなければならない。
art-70-4/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-19
The donee to whom the provisions of the preceding paragraph apply must, by each day on which a period of one year elapses, counting from the day following the day on which the donee obtained the approval referred to in that paragraph, submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating matters concerning the creation of a superficies right, etc. relating to the farmland, etc. used as that land temporarily used for roads, etc. and other matters specified by Order of the Ministry of Finance (referred to as a "written notification of continued lending" in the following paragraph).
machine translation, not official
**第二十項** 前項に規定する継続貸付届出書がその提出期限までに納税地の所轄税務署長に提出されなかつた場合には、当該提出期限の翌日から二月を経過する日に当該継続貸付届出書に係る一時的道路用地等の用に供されている農地等に係る地上権等の設定があつたものとして、第一項ただし書及び第四項の規定を適用する。ただし、当該継続貸付届出書が当該提出期限までに提出されなかつた場合においても、当該所轄税務署長が当該提出期限内にその提出がなかつたことについてやむを得ない事情があると認める場合において、政令で定めるところにより当該継続貸付届出書が当該所轄税務署長に提出されたときは、この限りでない。
art-70-4/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-20
In the case where the written notification of continued lending prescribed in the preceding paragraph has not been submitted to the district director with jurisdiction over the place for tax payment by its submission deadline, the provisions of the proviso to paragraph (1) and paragraph (4) apply on the assumption that a creation of a superficies right, etc. relating to the farmland, etc. used as the land temporarily used for roads, etc. relating to that written notification of continued lending took place on the day on which two months have elapsed from the day following that submission deadline; provided, however, that this does not apply if, even in the case where that written notification of continued lending has not been submitted by that submission deadline, the district director finds that there were unavoidable circumstances for the failure to submit it within that submission deadline and that written notification of continued lending has been submitted to the district director pursuant to the provisions of Cabinet Order.
machine translation, not official
**第二十一項** 前二項に定めるもののほか、第十八項の規定の適用を受ける一時的道路用地等の用に供されている農地等が都市営農農地等である場合における第五項の規定の適用に関する事項その他第十八項の規定の適用に関し必要な事項は、政令で定める。
art-70-4/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-21
Beyond what is provided for in the preceding two paragraphs, matters concerning the application of the provisions of paragraph (5) in the case where the farmland, etc. used as land temporarily used for roads, etc. to which the provisions of paragraph (18) apply is farmland, etc. for urban farming, and other necessary matters concerning the application of the provisions of paragraph (18), are specified by Cabinet Order.
machine translation, not official
**第二十二項** 第一項本文の規定の適用を受ける受贈者が、障害、疾病その他の事由により同項本文の規定の適用を受ける農地等について当該受贈者の農業の用に供することが困難な状態として政令で定める状態となつた場合（次条第一項に規定する特定貸付けができない場合として政令で定める場合に限る。）において、当該農地等について地上権、永小作権、使用貸借による権利又は賃借権の設定（民法第二百六十九条の二第一項の地上権の設定を除く。以下次項までにおいて「権利設定」という。）に基づく貸付け（以下第二十四項までにおいて「営農困難時貸付け」という。）を行つたときは、当該営農困難時貸付けを行つた日から二月以内に、政令で定めるところにより当該営農困難時貸付けを行つている旨の届出書を納税地の所轄税務署長に提出したときに限り、第一項ただし書及び第四項の規定の適用については、当該営農困難時貸付けを行つた農地等（次項において「営農困難時貸付農地等」という。）に係る権利設定はなかつたものと、農業経営は廃止していないものとみなす。
art-70-4/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-22
In the case where the donee to whom the provisions of the main clause of paragraph (1) apply has come to be in a state specified by Cabinet Order as a state in which it is difficult for the donee to use the farmland, etc. to which the provisions of the main clause of that paragraph apply for the donee's agriculture due to disability, illness or any other reason (limited to the case specified by Cabinet Order as a case where a specified loan prescribed in paragraph (1) of the following Article cannot be made), if the donee has lent that farmland, etc. based on the creation of a superficies right, a farming right, a right based on a loan for use or a right of lease (excluding the creation of a superficies right under Article 269-2, paragraph (1) of the Civil Code; referred to as the "creation of rights" hereinafter through the following paragraph) (that lending is referred to as a "loan due to difficulty in farming" hereinafter through paragraph (24)), then, only if the donee has submitted, within two months from the day on which the donee made that loan due to difficulty in farming, to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification to the effect that the donee is making that loan due to difficulty in farming, with regard to the application of the provisions of the proviso to paragraph (1) and paragraph (4), the creation of rights relating to the farmland, etc. for which that loan due to difficulty in farming has been made (referred to as "farmland, etc. loaned due to difficulty in farming" in the following paragraph) is deemed not to have taken place, and the farming business is deemed not to have been discontinued.
machine translation, not official
**第二十三項** 前項の規定の適用を受ける営農困難時貸付農地等につき耕作の放棄又は地上権、永小作権、使用貸借による権利若しくは賃借権の消滅（以下次項までにおいて「権利消滅」という。）があつた場合には、当該営農困難時貸付農地等（当該営農困難時貸付農地等のうち耕作の放棄又は権利消滅があつた部分に限る。以下この項において同じ。）に係る第一項ただし書及び第四項の規定の適用については、次の各号（当該営農困難時貸付農地等に係る耕作の放棄があつた場合には、第一号を除く。）に定めるところによる。
art-70-4/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-23
In the case where abandonment of cultivation, or the extinction of a superficies right, farming right, right based on a loan for use or right of lease (referred to as the "extinction of rights" hereinafter through the following paragraph), has occurred with regard to farmland, etc. loaned due to difficulty in farming to which the provisions of the preceding paragraph apply, the following items (excluding item (i) in the case where abandonment of cultivation has occurred with regard to that farmland, etc. loaned due to difficulty in farming) apply with regard to the application of the provisions of the proviso to paragraph (1) and paragraph (4) relating to that farmland, etc. loaned due to difficulty in farming (limited to the part of that farmland, etc. loaned due to difficulty in farming with regard to which the abandonment of cultivation or extinction of rights has occurred; the same applies hereinafter in this paragraph).
machine translation, not official
**一** 当該権利消滅があつた時において、当該営農困難時貸付農地等についての権利設定があつたものとみなす。
art-70-4/par-23/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-23/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-23/item-1
a creation of rights with regard to that farmland, etc. loaned due to difficulty in farming is deemed to have taken place at the time when that extinction of rights occurred;
machine translation, not official
**二** 当該営農困難時貸付農地等について、新たな営農困難時貸付けを行つた場合又は前項の規定の適用を受ける受贈者の農業の用に供した場合において、当該耕作の放棄又は権利消滅があつた日から二月以内に、政令で定めるところにより新たな営農困難時貸付けを行つている旨又は当該受贈者の農業の用に供している旨その他の財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出したときに限り、当該営農困難時貸付農地等のうち、新たな営農困難時貸付けを行つた部分又は当該受贈者の農業の用に供した部分については、当該耕作の放棄又は前号の権利設定及び新たな営農困難時貸付けに係る権利設定はなかつたものと、農業経営は廃止していないものとみなす。
art-70-4/par-23/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-23/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-23/item-2
in the case where a new loan due to difficulty in farming has been made with regard to that farmland, etc. loaned due to difficulty in farming, or it has been used for the agriculture of the donee to whom the provisions of the preceding paragraph apply, only if a written notification stating that a new loan due to difficulty in farming is being made or that it is being used for the donee's agriculture, and other matters specified by Order of the Ministry of Finance, has been submitted to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, within two months from the day on which that abandonment of cultivation or extinction of rights occurred, with regard to the part of that farmland, etc. loaned due to difficulty in farming for which a new loan due to difficulty in farming has been made or which has been used for the donee's agriculture, that abandonment of cultivation, or the creation of rights referred to in the preceding item and the creation of rights relating to the new loan due to difficulty in farming, is deemed not to have taken place, and the farming business is deemed not to have been discontinued;
machine translation, not official
**三** 前項の規定の適用を受ける受贈者が当該耕作の放棄又は権利消滅があつた日の翌日から一年を経過する日（第五号において「延長期日」という。）までに新たな営農困難時貸付けを行う見込みであることにつき、政令で定めるところにより当該耕作の放棄又は権利消滅があつた日から二月以内に納税地の所轄税務署長に承認の申請をした場合において、当該税務署長の承認を受けたときに限り、当該承認に係る営農困難時貸付農地等については、当該耕作の放棄及び第一号の権利設定はなかつたものと、農業経営は廃止していないものとみなす。
art-70-4/par-23/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-23/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-23/item-3
in the case where the donee to whom the provisions of the preceding paragraph apply has, pursuant to the provisions of Cabinet Order, applied to the district director with jurisdiction over the place for tax payment, within two months from the day on which that abandonment of cultivation or extinction of rights occurred, for approval of the expectation that the donee will make a new loan due to difficulty in farming by the day on which one year has elapsed from the day following the day on which that abandonment of cultivation or extinction of rights occurred (referred to as the "extended deadline" in item (v)), only if the donee has obtained the approval of that district director, with regard to the farmland, etc. loaned due to difficulty in farming relating to that approval, that abandonment of cultivation and the creation of rights referred to in item (i) are deemed not to have taken place, and the farming business is deemed not to have been discontinued;
machine translation, not official
**四** 前号の承認を受けた受贈者が、当該承認に係る営農困難時貸付農地等について、新たな営農困難時貸付けを行つた場合又は当該受贈者の農業の用に供した場合において、これらの場合に該当することとなつた日から二月以内に、政令で定めるところにより新たな営農困難時貸付けを行つている旨又は当該受贈者の農業の用に供している旨その他の財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。この場合において、当該営農困難時貸付農地等のうち、新たな営農困難時貸付けを行つた部分については、新たな営農困難時貸付けに係る権利設定はなかつたものと、農業経営は廃止していないものとみなす。
art-70-4/par-23/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-23/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-23/item-4
in the case where the donee who has obtained the approval referred to in the preceding item has made a new loan due to difficulty in farming with regard to the farmland, etc. loaned due to difficulty in farming relating to that approval, or has used it for the donee's agriculture, the donee must submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, within two months from the day on which the donee came to fall under either of these cases, a written notification stating that a new loan due to difficulty in farming is being made or that it is being used for the donee's agriculture, and other matters specified by Order of the Ministry of Finance. In this case, with regard to the part of that farmland, etc. loaned due to difficulty in farming for which a new loan due to difficulty in farming has been made, the creation of rights relating to the new loan due to difficulty in farming is deemed not to have taken place, and the farming business is deemed not to have been discontinued;
machine translation, not official
**五** 第三号の承認に係る営農困難時貸付農地等のうち、前号の規定による届出書に係る部分以外の部分にあつては第三号の承認に係る延長期日において、延長期日前に受贈者の農業の用に供した場合（前号の届出書の提出がなかつた場合に限る。）における当該受贈者の農業の用に供した部分にあつては当該受贈者の農業の用に供した日において、それぞれ権利設定があつたものとみなす。
art-70-4/par-23/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-23/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-23/item-5
a creation of rights is deemed to have taken place, for the part of the farmland, etc. loaned due to difficulty in farming relating to the approval referred to in item (iii) other than the part relating to the written notification under the provisions of the preceding item, on the extended deadline relating to the approval referred to in item (iii), and, for the part used for the donee's agriculture in the case where it was used for the donee's agriculture before the extended deadline (limited to the case where the written notification referred to in the preceding item was not submitted), on the day on which it was used for the donee's agriculture, respectively.
machine translation, not official
**第二十四項** 第二十二項の届出書が同項の営農困難時貸付けを行つた日から二月以内に提出されなかつた場合、前項第二号の届出書若しくは同項第三号の承認の申請に係る書類が同項の耕作の放棄若しくは権利消滅があつた日から二月以内に提出されなかつた場合又は同項第四号の届出書が同号のこれらの場合に該当することとなつた日から二月以内に提出されなかつた場合においても、これらの規定に規定する税務署長がこれらの期限内にその提出がなかつたことについてやむを得ない事情があると認める場合において、政令で定めるところによりこれらの書類が当該税務署長に提出されたときは、これらの書類がこれらの期限内に提出されたものとみなす。
art-70-4/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-24 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-24
Even in the case where the written notification referred to in paragraph (22) has not been submitted within two months from the day on which the loan due to difficulty in farming referred to in that paragraph was made, the case where the written notification referred to in item (ii) of the preceding paragraph or the documents relating to the application for approval referred to in item (iii) of that paragraph have not been submitted within two months from the day on which the abandonment of cultivation or extinction of rights referred to in that paragraph occurred, or the case where the written notification referred to in item (iv) of that paragraph has not been submitted within two months from the day on which the donee came to fall under either of the cases referred to in that item, if the district director prescribed in those provisions finds that there were unavoidable circumstances for the failure to submit them within those time limits and those documents have been submitted to that district director pursuant to the provisions of Cabinet Order, those documents are deemed to have been submitted within those time limits.
machine translation, not official
**第二十五項** 第二十二項の規定の適用を受ける受贈者に係る第二十七項の届出書の提出その他前三項の規定の適用に関し必要な事項は、政令で定める。
art-70-4/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-25 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-25
The submission of the written notification referred to in paragraph (27) relating to a donee to whom the provisions of paragraph (22) apply and other necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
machine translation, not official
**第二十六項** 第一項の規定は、同項の規定の適用を受けようとする受贈者の同項に規定する農地等の贈与を受けた日の属する年分の贈与税の申告書に、同項の規定の適用を受けようとする旨並びに当該農地等の明細及び納税猶予分の贈与税額の計算に関する明細その他財務省令で定める事項を記載した書類を添付しない場合には、適用しない。
art-70-4/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-26 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-26
The provisions of paragraph (1) do not apply in the case where a document stating that the donee seeks the application of the provisions of that paragraph, details of that farmland, etc., details concerning the calculation of the gift tax subject to deferral, and other matters specified by Order of the Ministry of Finance is not attached to the gift tax return for the year that includes the day on which the donee seeking the application of the provisions of that paragraph received the gift of the farmland, etc. prescribed in that paragraph.
machine translation, not official
**第二十七項** 第一項の規定の適用を受ける受贈者は、同項に規定する贈与税の全部につき同項、第五項、第三十項又は第三十一項の規定による納税の猶予に係る期限が確定するまでの間、第一項の贈与税の申告書の提出期限の翌日から起算して三年を経過するごとの日までに、政令で定めるところにより、引き続いて同項の規定の適用を受けたい旨及び同項の規定の適用を受ける農地等に係る農業経営に関する事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-70-4/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-27
The donee to whom the provisions of paragraph (1) apply must, until the deadline of the tax payment grace period under the provisions of that paragraph, paragraph (5), paragraph (30) or paragraph (31) is fixed for all of the gift tax prescribed in paragraph (1), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, by each day on which a period of three years elapses, counting from the day following the due date for filing the gift tax return referred to in paragraph (1), a written notification stating that the donee wishes to continue to receive the application of the provisions of that paragraph and matters concerning the farming business relating to the farmland, etc. to which the provisions of that paragraph apply.
machine translation, not official
**第二十八項** 前項の届出書が同項に規定する期限までに提出されなかつた場合においても、同項の税務署長が当該期限内にその提出がなかつたことについてやむを得ない事情があると認める場合において、政令で定めるところにより、当該届出書が当該税務署長に提出されたときは、第三十項の規定の適用については、当該届出書が当該期限内に提出されたものとみなす。
art-70-4/par-28 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-28 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-28
Even in the case where the written notification referred to in the preceding paragraph has not been submitted by the time limit prescribed in that paragraph, if the district director referred to in that paragraph finds that there were unavoidable circumstances for the failure to submit it within that time limit and that written notification has been submitted to that district director pursuant to the provisions of Cabinet Order, that written notification is deemed to have been submitted within that time limit with regard to the application of the provisions of paragraph (30).
machine translation, not official
**第二十九項** 第一項に規定する贈与税（既に第四項又は第五項の規定の適用があつた場合には、これらの規定の適用があつた農地等の価額に対応する部分の金額として政令で定めるところにより計算した金額に相当するものを除く。次項、第三十四項及び第三十五項第一号において同じ。）並びに当該贈与税に係る利子税及び延滞税の徴収を目的とする国の権利の時効については、第三十二項第三号において読み替えて適用される国税通則法第七十三条第四項の規定の適用がある場合を除き、第二十七項の届出書の提出があつた時から当該届出書の提出期限までの間は完成せず、当該提出期限の翌日から新たにその進行を始めるものとする。
art-70-4/par-29 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-29 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-29
With regard to the prescription of the national government's right to collect the gift tax prescribed in paragraph (1) (excluding, in the case where the provisions of paragraph (4) or (5) have already been applied, the gift tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the amount corresponding to the value of the farmland, etc. to which those provisions have been applied; the same applies in the following paragraph, paragraph (34) and paragraph (35), item (i)) and the interest tax and delinquent tax relating to that gift tax, except in the case where the provisions of Article 73, paragraph (4) of the Act on General Rules for National Taxes as applied by replacing terms pursuant to paragraph (32), item (iii) apply, the prescription is not completed during the period from the time of submission of the written notification referred to in paragraph (27) until the submission deadline of that written notification, and is to begin to run anew from the day following that submission deadline.
machine translation, not official
**第三十項** 第二十七項の届出書が同項に規定する期限までに提出されない場合には、第一項に規定する贈与税については、同項の規定にかかわらず、当該期限の翌日から二月を経過する日（当該期限後同日以前に当該贈与税に係る受贈者が死亡した場合には、当該受贈者の相続人が当該受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
art-70-4/par-30 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-30 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-30
In the case where the written notification referred to in paragraph (27) is not submitted by the time limit prescribed in that paragraph, notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the gift tax prescribed in that paragraph is the day on which two months have elapsed from the day following that time limit (or, in the case where the donee relating to that gift tax has died after that time limit and on or before that day, the day on which six months have elapsed from the day following the day on which the heir of the donee came to know of the commencement of the succession due to the death of the donee).
machine translation, not official
**第三十一項** 第一項の場合において、受贈者が同項に規定する担保について国税通則法第五十一条第一項の規定による命令に応じないときは、税務署長は、第一項に規定する贈与税（既に第四項又は第五項の規定の適用があつた場合には、これらの規定による納税の猶予に係る期限が到来しているものを除く。）に係る第一項の規定による納税の猶予に係る期限を繰り上げることができる。この場合においては、同法第四十九条第二項及び第三項の規定を準用する。
art-70-4/par-31 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-31
In the case referred to in paragraph (1), if the donee does not comply with an order under the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes with regard to the security prescribed in paragraph (1), the district director may accelerate the deadline of the tax payment grace period under the provisions of paragraph (1) relating to the gift tax prescribed in paragraph (1) (excluding, in the case where the provisions of paragraph (4) or (5) have already been applied, the gift tax for which the deadline of the tax payment grace period under those provisions has arrived). In this case, the provisions of Article 49, paragraphs (2) and (3) of that Act apply mutatis mutandis.
machine translation, not official
**第三十二項** 第一項の規定による納税の猶予がされた場合における国税通則法及び国税徴収法の規定の適用については、次に定めるところによる。
art-70-4/par-32 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-32
With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act in the case where a tax payment grace period has been granted under the provisions of paragraph (1), the following provisions apply.
machine translation, not official
**一** 第一項の規定による納税の猶予に係る期限（第四項、第五項又は前二項の規定による当該期限を含む。）は、国税通則法及び国税徴収法中法定納期限又は納期限に関する規定を適用する場合には、相続税法の規定による延納に係る期限に含まれるものとする。
art-70-4/par-32/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-32/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-32/item-1
the deadline of the tax payment grace period under the provisions of paragraph (1) (including that deadline under the provisions of paragraph (4), paragraph (5) or the preceding two paragraphs) is to be included in the deadline for deferred payment under the provisions of the Inheritance Tax Act when the provisions concerning the statutory due date for payment or the due date for payment in the Act on General Rules for National Taxes and the National Tax Collection Act are applied;
machine translation, not official
**二** 第一項の規定の適用があつた場合における贈与税に係る延滞税については、その贈与税の額のうち納税猶予分の贈与税額とその他のものとに区分し、更に当該納税猶予分の贈与税額を前号に規定する納税の猶予に係る期限が異なるものごとに区分して、それぞれの税額ごとに国税通則法の延滞税に関する規定を適用する。
art-70-4/par-32/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-32/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-32/item-2
with regard to delinquent tax on gift tax in the case where the provisions of paragraph (1) have been applied, the amount of that gift tax is divided into the gift tax subject to deferral and the remainder, that gift tax subject to deferral is further divided according to each different deadline of the tax payment grace period prescribed in the preceding item, and the provisions concerning delinquent tax in the Act on General Rules for National Taxes apply to each of those tax amounts;
machine translation, not official
**三** 第一項の規定による納税の猶予を受けた贈与税については、国税通則法第六十四条第一項及び第七十三条第四項中「延納」とあるのは、「延納（租税特別措置法第七十条の四第一項の規定による納税の猶予を含む。）」とする。
art-70-4/par-32/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-32/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-32/item-3
with regard to gift tax for which a tax payment grace period has been granted under the provisions of paragraph (1), the phrase "deferred payment" in Article 64, paragraph (1) and Article 73, paragraph (4) of the Act on General Rules for National Taxes is deemed to be replaced with "deferred payment (including a tax payment grace period under the provisions of Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation)".
machine translation, not official
**第三十三項** 第一項ただし書、第四項、第五項（第一号イに係る部分に限る。）、第三十項又は第三十一項の規定に該当する贈与税については、相続税法第三十八条第三項の規定は、適用しない。
art-70-4/par-33 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-33
The provisions of Article 38, paragraph (3) of the Inheritance Tax Act do not apply to gift tax that falls under the provisions of the proviso to paragraph (1), paragraph (4), paragraph (5) (limited to the part relating to item (i), (a)), paragraph (30) or paragraph (31).
machine translation, not official
**第三十四項** 第一項の場合において、贈与者が死亡したとき、又は当該贈与者の死亡の時以前に受贈者が死亡したとき（当該贈与者が死亡した日又は当該受贈者が死亡した日前に同項ただし書又は第三十項の規定の適用があつた場合及びこれらの日前に第三十一項の規定による納税の猶予に係る期限の繰上げがあつた場合を除く。）は、第一項に規定する贈与税は、政令で定めるところにより、免除する。
art-70-4/par-34 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-34
In the case referred to in paragraph (1), when the donor has died, or when the donee has died at or before the time of the death of the donor (excluding the case where the provisions of the proviso to that paragraph or paragraph (30) have been applied before the day on which the donor died or the day on which the donee died, and the case where the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (31) before those days), the gift tax prescribed in paragraph (1) is exempted pursuant to the provisions of Cabinet Order.
machine translation, not official
**第三十五項** 第一項の規定の適用を受けた受贈者は、次の各号のいずれかに掲げる場合に該当する場合には、当該各号に規定する贈与税に相当する金額を基礎とし、当該贈与税に係る贈与税の申告書の提出期限の翌日から当該各号に定める納税の猶予に係る期限までの期間に応じ、年三・六パーセントの割合を乗じて計算した金額に相当する利子税を、当該各号に規定する贈与税にあわせて納付しなければならない。
art-70-4/par-35 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-35 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-35
In the case where a donee who has received the application of the provisions of paragraph (1) falls under any of the cases listed in the following items, the donee must pay, together with the gift tax prescribed in the relevant item, interest tax equivalent to the amount calculated by multiplying the amount equivalent to the gift tax prescribed in that item, as the base, by a rate of 3.6 percent per annum according to the period from the day following the due date for filing the gift tax return relating to that gift tax until the deadline of the tax payment grace period specified in that item:
machine translation, not official
**一** 第一項ただし書の規定の適用があつた場合（第五号に掲げる場合に該当する場合を除く。） 同項に規定する贈与税に係る同項ただし書の規定による納税の猶予に係る期限
art-70-4/par-35/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-35/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-35/item-1
in the case where the provisions of the proviso to paragraph (1) have been applied (excluding the case falling under the case listed in item (v)): the deadline of the tax payment grace period under the provisions of the proviso to that paragraph relating to the gift tax prescribed in that paragraph;
machine translation, not official
**二** 第四項の規定の適用があつた場合（第五号に掲げる場合に該当する場合を除く。） 同項に規定する政令で定めるところにより計算した金額に相当する贈与税に係る同項の規定による納税の猶予に係る期限
art-70-4/par-35/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-35/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-35/item-2
in the case where the provisions of paragraph (4) have been applied (excluding the case falling under the case listed in item (v)): the deadline of the tax payment grace period under the provisions of that paragraph relating to gift tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order prescribed in that paragraph;
machine translation, not official
**三** 第五項の規定の適用があつた場合（第五号に掲げる場合に該当する場合を除く。） 同項に規定する政令で定めるところにより計算した金額に相当する贈与税に係る同項の規定による納税の猶予に係る期限
art-70-4/par-35/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-35/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-35/item-3
in the case where the provisions of paragraph (5) have been applied (excluding the case falling under the case listed in item (v)): the deadline of the tax payment grace period under the provisions of that paragraph relating to gift tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order prescribed in that paragraph;
machine translation, not official
**四** 第三十項の規定の適用があつた場合（次号に掲げる場合に該当する場合を除く。） 同項に規定する贈与税に係る同項の規定による納税の猶予に係る期限
art-70-4/par-35/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-35/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-35/item-4
in the case where the provisions of paragraph (30) have been applied (excluding the case falling under the case listed in the following item): the deadline of the tax payment grace period under the provisions of that paragraph relating to the gift tax prescribed in that paragraph;
machine translation, not official
**五** 第三十一項の規定の適用があつた場合 同項に規定する贈与税に係る同項の規定による納税の猶予に係る期限
art-70-4/par-35/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-35/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-35/item-5
in the case where the provisions of paragraph (31) have been applied: the deadline of the tax payment grace period under the provisions of that paragraph relating to the gift tax prescribed in that paragraph.
machine translation, not official
**第三十六項** 農林水産大臣又は都道府県知事、市町村長若しくは農業委員会は、第一項の規定の適用を受ける農地等について、その所有権の移転、その使用及び収益を目的とする権利の設定、移転若しくは消滅、その転用（採草放牧地の農地への転用及び準農地の採草放牧地又は農地への転用を除く。）、その耕作の放棄又は買取りの申出等に関し、法令の規定に基づき許可、あつせん、通知、届出の受理その他の行為をしたことにより当該所有権の移転、当該使用及び収益を目的とする権利の設定、移転若しくは消滅、当該転用、当該耕作の放棄又は当該買取りの申出等があつたことを知つた場合には、遅滞なく、財務省令で定めるところにより、当該農地等についてこれらの事実が生じた旨を、国税庁長官又は当該農地等の所在地の所轄税務署長に通知しなければならない。
art-70-4/par-36 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-36 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-36
In the case where the Minister of Agriculture, Forestry and Fisheries, or a prefectural governor, mayor of a municipality or agricultural committee, has come to know that a transfer of ownership of farmland, etc. to which the provisions of paragraph (1) apply, the creation, transfer or extinction of a right for the purpose of its use and profit, its conversion (excluding conversion of pasture land into farmland and conversion of quasi-farmland into pasture land or farmland), abandonment of its cultivation or a request for purchase, etc. has taken place, as a result of having given permission, mediation or notice, accepted a notification or taken any other action based on the provisions of laws and regulations with regard to that transfer of ownership, creation, transfer or extinction of a right for the purpose of use and profit, conversion, abandonment of cultivation or request for purchase, etc., the Minister, governor, mayor or committee must, without delay and pursuant to the provisions of Order of the Ministry of Finance, notify the Commissioner of the National Tax Agency or the district director with jurisdiction over the location of that farmland, etc. that these facts have occurred with regard to that farmland, etc.
machine translation, not official
**第三十七項** 農業委員会（農業委員会等に関する法律（昭和二十六年法律第八十八号）第三条第一項ただし書又は第五項の規定により農業委員会を置かない市町村にあつては、市町村長）は、第一項の規定の適用を受ける受贈者が第四項に規定する十年を経過する日において有する第一項の規定の適用を受けた準農地について、財務省令で定めるところにより、同日におけるその利用の形態その他の現況を、同日から一月を経過する日までに、当該準農地の所在地の所轄税務署長に通知しなければならない。
art-70-4/par-37 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-37 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-37
An agricultural committee (or, in a municipality that does not establish an agricultural committee pursuant to the provisions of the proviso to Article 3, paragraph (1) or paragraph (5) of the Act on Agricultural Commission, etc. (Act No. 88 of 1951), the mayor of the municipality) must, pursuant to the provisions of Order of the Ministry of Finance, notify the district director with jurisdiction over the location of the quasi-farmland to which the provisions of paragraph (1) have been applied and which is held by the donee to whom the provisions of paragraph (1) apply on the day on which 10 years have elapsed as prescribed in paragraph (4), of the form of use and other current state of that quasi-farmland as of that day, by the day on which one month has elapsed from that day.
machine translation, not official
**第三十八項** 税務署長は、前二項の規定による通知の事務に関し必要があると認める場合には、これらの規定に規定する農林水産大臣又は都道府県知事、市町村長若しくは農業委員会に対し、第一項の規定の適用を受ける受贈者及び同項の規定の適用を受ける農地等に関する事項その他財務省令で定める事項を通知することができる。
art-70-4/par-38 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-38 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-38
If the district director finds it necessary in relation to the affairs of notification under the provisions of the preceding two paragraphs, the district director may notify the Minister of Agriculture, Forestry and Fisheries, or the prefectural governor, mayor of the municipality or agricultural committee, prescribed in those provisions, of matters concerning the donee to whom the provisions of paragraph (1) apply and the farmland, etc. to which the provisions of that paragraph apply, and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第三十九項** 第一項の規定の適用を受ける受贈者で第六項の規定の適用を受けたものが同項の農地等につき使用貸借による権利の設定をした後当該農地等を引き続きその推定相続人に使用させている場合その他の場合における第一項から第七項までの規定の適用に関し必要な事項は、政令で定める。
art-70-4/par-39 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-39 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-39
Necessary matters concerning the application of the provisions of paragraphs (1) through (7) in the case where a donee to whom the provisions of paragraph (1) apply and who has received the application of the provisions of paragraph (6) has, after creating a right based on a loan for use with regard to the farmland, etc. referred to in that paragraph, continued to have the presumptive heir of the donee use that farmland, etc., and in other cases, are specified by Cabinet Order.
machine translation, not official
### 第七十条の四の二（贈与税の納税猶予を適用している場合の特定貸付けの特例） — Special Provisions on Specified Loans Where a Tax Payment Grace Period for Gift Tax Is Applied
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art-70-4-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2 · https://japanlaw.org/l/332AC0000000026/art-70-4-2
**第一項** 猶予適用者が、贈与者の死亡の日前に前条第一項本文の規定の適用を受ける農地等のうち農地又は採草放牧地の全部又は一部について農地中間管理事業の推進に関する法律第二条第三項に規定する農地中間管理事業（同項第七号に掲げる業務を行う事業を除く。）のために行われる使用貸借による権利又は賃借権（以下この条において「賃借権等」という。）の設定による貸付け（以下この条において「特定貸付け」という。）を行い、当該特定貸付けを行つた日から二月以内に、政令で定めるところにより特定貸付けを行つている旨その他の財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出した場合には、当該猶予適用者に係る前条第一項ただし書及び第四項の規定の適用については、当該特定貸付けを行つた当該農地又は採草放牧地の全部又は一部（以下この条において「特定貸付農地等」という。）に係る賃借権等の設定はなかつたものと、農業経営は廃止していないものとみなす。
art-70-4-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-1
In the case where a person subject to the grace period has, before the day of the death of the donor, made a loan of all or part of the farmland or pasture land, out of the farmland, etc. to which the provisions of the main clause of paragraph (1) of the preceding Article apply, through the creation of a right based on a loan for use or a right of lease (referred to as a "right of lease, etc." in this Article) carried out for a farmland intermediary management project prescribed in Article 2, paragraph (3) of the Act on the Promotion of Farmland Intermediary Management Services (excluding a project that conducts the services listed in item (vii) of that paragraph) (that loan is referred to as a "specified loan" in this Article), and has, within two months from the day on which the person made that specified loan, submitted to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that the person is making the specified loan and other matters specified by Order of the Ministry of Finance, then, with regard to the application of the provisions of the proviso to paragraph (1) and paragraph (4) of the preceding Article relating to that person subject to the grace period, the creation of a right of lease, etc. relating to all or part of that farmland or pasture land for which that specified loan has been made (referred to as "specified lent farmland, etc." in this Article) is deemed not to have taken place, and the farming business is deemed not to have been discontinued.
machine translation, not official
**第二項** 前項に規定する猶予適用者とは、前条第一項本文の規定の適用を受ける受贈者をいう。
art-70-4-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-2
The term "person subject to the grace period" prescribed in the preceding paragraph means a donee to whom the provisions of the main clause of paragraph (1) of the preceding Article apply.
machine translation, not official
**第三項** 第一項の規定の適用を受ける特定貸付農地等の貸付けに係る期限（当該期限の到来前に特定貸付けに係る賃借権等の消滅があつた場合には、当該消滅の日。以下この条において「貸付期限」という。）が到来した場合において、同項の規定の適用を受ける猶予適用者は、当該貸付期限から二月以内に、政令で定めるところにより、当該貸付期限が到来した特定貸付農地等について、新たな特定貸付けを行つている旨又は当該猶予適用者の農業の用に供している旨その他の財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。この場合において、当該貸付期限が到来した特定貸付農地等のうち新たな特定貸付けを行つた部分については、新たな特定貸付けに係る賃借権等の設定はなかつたものと、農業経営は廃止していないものとみなす。
art-70-4-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-3
In the case where the term relating to the lending of specified lent farmland, etc. to which the provisions of paragraph (1) apply (or, in the case where the right of lease, etc. relating to the specified loan has been extinguished before the arrival of that term, the day of that extinction; referred to as the "lease term" in this Article) has arrived, the person subject to the grace period to whom the provisions of that paragraph apply must, within two months from that lease term, submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating, with regard to the specified lent farmland, etc. whose lease term has arrived, that a new specified loan is being made or that it is being used for the agriculture of that person subject to the grace period, and other matters specified by Order of the Ministry of Finance. In this case, with regard to the part of the specified lent farmland, etc. whose lease term has arrived for which a new specified loan has been made, the creation of a right of lease, etc. relating to the new specified loan is deemed not to have taken place, and the farming business is deemed not to have been discontinued.
machine translation, not official
**第四項** 第一項の規定の適用を受ける猶予適用者が前項の貸付期限の翌日から一年を経過する日（第七項において「貸付猶予期日」という。）までに新たな特定貸付けを行う見込みであることにつき、政令で定めるところにより当該貸付期限から二月以内に納税地の所轄税務署長に承認の申請をし、当該税務署長の承認を受けたときに限り、当該承認を受けた特定貸付農地等については、第七項（第一号及び第二号に限る。）の規定は、適用しない。
art-70-4-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-4
Only if the person subject to the grace period to whom the provisions of paragraph (1) apply has, pursuant to the provisions of Cabinet Order, applied to the district director with jurisdiction over the place for tax payment, within two months from the lease term referred to in the preceding paragraph, for approval of the expectation that the person will make a new specified loan by the day on which one year has elapsed from the day following that lease term (referred to as the "lease grace deadline" in paragraph (7)), and has obtained the approval of that district director, the provisions of paragraph (7) (limited to items (i) and (ii)) do not apply to the specified lent farmland, etc. for which that approval has been obtained.
machine translation, not official
**第五項** 前項の承認を受けた猶予適用者は、同項の承認を受けた特定貸付農地等について新たな特定貸付けを行つた日又は当該猶予適用者の農業の用に供した日から二月以内に、政令で定めるところにより新たな特定貸付けを行つている旨又は当該猶予適用者の農業の用に供している旨その他の財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。この場合において、当該承認を受けた特定貸付農地等のうち新たな特定貸付けを行つた部分については、新たな特定貸付けに係る賃借権等の設定はなかつたものと、農業経営は廃止していないものとみなす。
art-70-4-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-5
The person subject to the grace period who has obtained the approval referred to in the preceding paragraph must, within two months from the day on which the person made a new specified loan with regard to the specified lent farmland, etc. for which the approval referred to in that paragraph was obtained or the day on which the person used it for the agriculture of that person subject to the grace period, submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that a new specified loan is being made or that it is being used for the agriculture of that person subject to the grace period, and other matters specified by Order of the Ministry of Finance. In this case, with regard to the part of the specified lent farmland, etc. for which that approval has been obtained for which a new specified loan has been made, the creation of a right of lease, etc. relating to the new specified loan is deemed not to have taken place, and the farming business is deemed not to have been discontinued.
machine translation, not official
**第六項** 第一項の届出書が特定貸付けを行つた日から二月以内に提出されなかつた場合、第三項の届出書若しくは第四項の承認の申請に係る書類が貸付期限から二月以内に提出されなかつた場合又は前項の届出書が同項の新たな特定貸付けを行つた日若しくは猶予適用者の農業の用に供した日から二月以内に提出されなかつた場合においても、これらの規定に規定する税務署長がこれらの期限内にその提出がなかつたことについてやむを得ない事情があると認める場合において、政令で定めるところによりこれらの書類が当該税務署長に提出されたときは、これらの規定及び次項の規定の適用については、これらの書類がこれらの期限内に提出されたものとみなす。
art-70-4-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-6
Even in the case where the written notification referred to in paragraph (1) has not been submitted within two months from the day on which the specified loan was made, the case where the written notification referred to in paragraph (3) or the documents relating to the application for approval referred to in paragraph (4) have not been submitted within two months from the lease term, or the case where the written notification referred to in the preceding paragraph has not been submitted within two months from the day on which the new specified loan referred to in that paragraph was made or the day on which it was used for the agriculture of the person subject to the grace period, if the district director prescribed in those provisions finds that there were unavoidable circumstances for the failure to submit them within those time limits and those documents have been submitted to that district director pursuant to the provisions of Cabinet Order, those documents are deemed to have been submitted within those time limits with regard to the application of those provisions and the provisions of the following paragraph.
machine translation, not official
**第七項** 第一項の規定の適用を受ける猶予適用者が次の各号に掲げる場合のいずれかに該当することとなつた場合には、前条第一項に規定する納税猶予分の贈与税額に係る同項ただし書及び同条第四項の規定の適用については、第一項の特定貸付農地等に係る貸付期限（第三号又は第四号に掲げる場合に該当することとなつた場合には、当該特定貸付農地等に係る貸付猶予期日（第五項の新たな特定貸付けを行つた日又は当該猶予適用者の農業の用に供した日が当該貸付猶予期日前である場合には、これらの日。第四号において同じ。））において当該特定貸付農地等（当該特定貸付農地等のうち、第一号又は第三号に掲げる場合にあつては新たな特定貸付けを行つている部分又は当該猶予適用者の農業の用に供している部分以外の部分に限るものとし、第四号に掲げる場合にあつては同号の届出書に係る部分に限るものとする。）について、賃借権等の設定があつたものとみなす。
art-70-4-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7
In the case where the person subject to the grace period to whom the provisions of paragraph (1) apply has come to fall under any of the cases listed in the following items, with regard to the application of the provisions of the proviso to paragraph (1) and paragraph (4) of the preceding Article relating to the gift tax subject to deferral prescribed in paragraph (1) of that Article, a creation of a right of lease, etc. is deemed to have taken place with regard to the specified lent farmland, etc. referred to in paragraph (1) (limited, in the case listed in item (i) or (iii), to the part of that specified lent farmland, etc. other than the part for which a new specified loan is being made or which is being used for the agriculture of that person subject to the grace period, and, in the case listed in item (iv), to the part relating to the written notification referred to in that item) on the lease term relating to that specified lent farmland, etc. (or, in the case where the person has come to fall under the case listed in item (iii) or (iv), on the lease grace deadline relating to that specified lent farmland, etc. (or, in the case where the day on which the new specified loan referred to in paragraph (5) was made or the day on which it was used for the agriculture of that person subject to the grace period is before that lease grace deadline, that day; the same applies in item (iv))):
machine translation, not official
**一** 当該貸付期限から二月を経過する日において、当該貸付期限が到来した特定貸付農地等の全部又は一部について、新たな特定貸付けを行つていない場合又は当該猶予適用者の農業の用に供していない場合（次号に掲げる場合を除く。）
art-70-4-2/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-1
in the case where, on the day on which two months have elapsed from that lease term, the person has not made a new specified loan with regard to all or part of the specified lent farmland, etc. whose lease term has arrived, or has not used it for the agriculture of that person subject to the grace period (excluding the case listed in the following item);
machine translation, not official
**二** 当該貸付期限から二月を経過する日までに第三項の届出書を提出しない場合
art-70-4-2/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-2
in the case where the person does not submit the written notification referred to in paragraph (3) by the day on which two months have elapsed from that lease term;
machine translation, not official
**三** 当該貸付猶予期日において、当該貸付猶予期日が到来した特定貸付農地等の全部又は一部について、新たな特定貸付けを行つていない場合又は当該猶予適用者の農業の用に供していない場合（次号に掲げる場合を除く。）
art-70-4-2/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-3
in the case where, on that lease grace deadline, the person has not made a new specified loan with regard to all or part of the specified lent farmland, etc. whose lease grace deadline has arrived, or has not used it for the agriculture of that person subject to the grace period (excluding the case listed in the following item);
machine translation, not official
**四** 当該貸付猶予期日から二月を経過する日までに第五項の届出書を提出しない場合
art-70-4-2/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-4
in the case where the person does not submit the written notification referred to in paragraph (5) by the day on which two months have elapsed from that lease grace deadline.
machine translation, not official
**第八項** 第三項から前項までの規定は、第一項の規定の適用を受ける特定貸付農地等に係る耕作の放棄（前条第一項第一号に規定する耕作の放棄をいう。）があつた場合について準用する。この場合において、第三項中「の貸付けに係る期限（当該期限の到来前に特定貸付けに係る賃借権等の消滅があつた場合には、当該消滅の日。以下この条において「貸付期限」という。）が到来した」とあるのは「に係る耕作の放棄（前条第一項第一号に規定する耕作の放棄をいう。以下この条において同じ。）があつた」と、「同項」とあるのは「第一項」と、「貸付期限から」とあるのは「耕作の放棄があつた日から」と、「貸付期限が到来した」とあるのは「耕作の放棄があつた」と、「部分については、」とあるのは「部分又は当該猶予適用者の農業の用に供した部分については、耕作の放棄及び」と、第四項中「貸付期限」とあるのは「耕作の放棄があつた日」と、「については」とあるのは「については、当該耕作の放棄はなかつたものとみなし」と、第六項中「貸付期限」とあるのは「耕作の放棄があつた日」と、前項中「貸付期限（」とあるのは「耕作の放棄があつた日（」と、「賃借権等の設定」とあるのは「耕作の放棄」と、同項第一号中「貸付期限から」とあるのは「耕作の放棄があつた日から」と、「貸付期限が到来した」とあるのは「耕作の放棄があつた」と、同項第二号中「貸付期限」とあるのは「耕作の放棄があつた日」と読み替えるものとする。
art-70-4-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-8
The provisions of paragraph (3) through the preceding paragraph apply mutatis mutandis to the case where abandonment of cultivation (meaning abandonment of cultivation prescribed in paragraph (1), item (i) of the preceding Article) has occurred with regard to specified lent farmland, etc. to which the provisions of paragraph (1) apply. In this case, in paragraph (3), the phrase "the term relating to the lending of specified lent farmland, etc. to which the provisions of paragraph (1) apply (or, in the case where the right of lease, etc. relating to the specified loan has been extinguished before the arrival of that term, the day of that extinction; referred to as the 'lease term' in this Article) has arrived" is deemed to be replaced with "abandonment of cultivation (meaning abandonment of cultivation prescribed in paragraph (1), item (i) of the preceding Article; the same applies hereinafter in this Article) relating to specified lent farmland, etc. to which the provisions of paragraph (1) apply has occurred", the phrase "that paragraph" is deemed to be replaced with "paragraph (1)", the phrase "from that lease term" is deemed to be replaced with "from the day on which the abandonment of cultivation occurred", the phrase "whose lease term has arrived" is deemed to be replaced with "with regard to which the abandonment of cultivation has occurred", and the phrase "for which a new specified loan has been made, the creation" is deemed to be replaced with "for which a new specified loan has been made or the part used for the agriculture of that person subject to the grace period, the abandonment of cultivation and the creation"; in paragraph (4), the phrase "lease term" is deemed to be replaced with "day on which the abandonment of cultivation occurred", and the phrase "do not apply to the specified lent farmland, etc. for which that approval has been obtained" is deemed to be replaced with "do not apply to the specified lent farmland, etc. for which that approval has been obtained, and that abandonment of cultivation is deemed not to have taken place with regard to it"; in paragraph (6), the phrase "lease term" is deemed to be replaced with "day on which the abandonment of cultivation occurred"; in the preceding paragraph, the phrase "lease term relating to that specified lent farmland, etc. (" is deemed to be replaced with "day on which the abandonment of cultivation relating to that specified lent farmland, etc. occurred (", and the phrase "creation of a right of lease, etc." is deemed to be replaced with "abandonment of cultivation"; in item (i) of that paragraph, the phrase "from that lease term" is deemed to be replaced with "from the day on which the abandonment of cultivation occurred", and the phrase "whose lease term has arrived" is deemed to be replaced with "with regard to which the abandonment of cultivation has occurred"; and in item (ii) of that paragraph, the phrase "lease term" is deemed to be replaced with "day on which the abandonment of cultivation occurred".
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**第九項** 次に掲げる受贈者（次項及び第十一項において「旧法猶予適用者」という。）は、第一項の規定の適用を受けることができる。
art-70-4-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9
The following donees (referred to as "persons under the grace period of a former Act" in the following paragraph and paragraph (11)) may receive the application of the provisions of paragraph (1):
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**一** 租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
art-70-4-2/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-1
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**二** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項の規定によりなお従前の例によることとされる場合における同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
art-70-4-2/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-2
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act;
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**三** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
art-70-4-2/par-9/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-9/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-3
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**四** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）附則第十九条第三項第四号に掲げる同法第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
art-70-4-2/par-9/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-9/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-4
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) listed in Article 19, paragraph (3), item (iv) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**五** 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第三十二条第六項第五号に掲げる同法第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
art-70-4-2/par-9/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-9/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-5
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) listed in Article 32, paragraph (6), item (v) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**六** 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第三十二条第四項の規定によりなお従前の例によることとされる場合における同法第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
art-70-4-2/par-9/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-9/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-6
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 32, paragraph (4) of the Supplementary Provisions of that Act;
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**七** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
art-70-4-2/par-9/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-9/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-7
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (10) of the Supplementary Provisions of that Act;
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**八** 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
art-70-4-2/par-9/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-9/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-8
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 55, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**九** 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
art-70-4-2/par-9/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-9/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-9
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 66, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**十** 所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第三項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
art-70-4-2/par-9/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-9/item-10 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-10
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 128, paragraph (3) of the Supplementary Provisions of that Act;
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**十一** 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第五項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
art-70-4-2/par-9/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-9/item-11 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-11
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 127, paragraph (5) of the Supplementary Provisions of that Act;
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**十二** 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第六項又は第七項の規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
art-70-4-2/par-9/item-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-9/item-12 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-12
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 118, paragraph (6) or (7) of the Supplementary Provisions of that Act;
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**十三** 所得税法等の一部を改正する法律（令和二年法律第八号）附則第百八条第一項第十三号に掲げる同法第十五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
art-70-4-2/par-9/item-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-9/item-13 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-13
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) listed in Article 108, paragraph (1), item (xiii) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**十四** 所得税法等の一部を改正する法律（令和四年法律第四号）附則第五十一条第六項の規定によりなお従前の例によることとされる場合における同法第十一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
art-70-4-2/par-9/item-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-9/item-14 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-14
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 51, paragraph (6) of the Supplementary Provisions of that Act.
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**第十項** 旧法猶予適用者が前項の規定により第一項の規定の適用を受けた場合には、当該旧法猶予適用者は前条第一項に規定する受贈者とみなして同条の規定を適用し、前項各号に規定する改正前の租税特別措置法第七十条の四の規定は、適用しない。
art-70-4-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-10
In the case where a person under the grace period of a former Act has received the application of the provisions of paragraph (1) pursuant to the provisions of the preceding paragraph, the provisions of the preceding Article apply by deeming that person under the grace period of a former Act to be a donee prescribed in paragraph (1) of that Article, and the provisions of Article 70-4 of the Act on Special Measures Concerning Taxation before the amendment prescribed in the items of the preceding paragraph do not apply.
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**第十一項** 第三項から第八項まで及び前項に定めるもののほか、猶予適用者及び旧法猶予適用者に係る前条第二十七項の届出書の提出その他の第一項及び第九項の規定の適用に関し必要な事項は、政令で定める。
art-70-4-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-11
Beyond what is provided for in paragraphs (3) through (8) and the preceding paragraph, the submission of the written notification referred to in paragraph (27) of the preceding Article relating to persons subject to the grace period and persons under the grace period of a former Act, and other necessary matters concerning the application of the provisions of paragraphs (1) and (9), are specified by Cabinet Order.
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### 第七十条の五（農地等の贈与者が死亡した場合の相続税の課税の特例） — Special Provisions on Taxation for Inheritance Tax Where a Donor of Farmland, etc. Has Died
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art-70-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-5 · https://japanlaw.org/l/332AC0000000026/art-70-5
**第一項** 第七十条の四第一項の規定により同項に規定する贈与税について納税の猶予があつた場合において、当該贈与税に係る農地等の贈与者が死亡したとき（その死亡の日前に同項ただし書又は同条第三十項の規定の適用があつた場合、同日前に同条第三十一項の規定による納税の猶予に係る期限の繰上げがあつた場合及びその死亡の時以前に当該贈与税に係る受贈者が死亡した場合を除く。）は、当該贈与者の死亡による相続又は遺贈に係る相続税については、当該農地等の受贈者が当該農地等（同条第十八項に規定する一時的道路用地等の用に供されている農地等を含むものとし、既に同条第四項又は第五項の規定の適用があつた場合には、これらの規定の適用があつた農地等を除くものとする。以下この項において同じ。）をその贈与者から相続（当該受贈者が当該死亡による相続の放棄をした場合には、遺贈。次項において同じ。）により取得したものとみなす。この場合において、当該死亡による相続又は遺贈に係る相続税の課税価格の計算の基礎に算入すべき当該農地等の価額は、その死亡の日における価額（当該農地等が当該一時的道路用地等の用に供されている農地等で次条第一項の規定の適用を受けるものである場合には、当該一時的道路用地等の用に供されていないものとしたときにおける当該農地等としての価額）による。
art-70-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-5/par-1
In the case where a tax payment grace period has been granted for the gift tax prescribed in Article 70-4, paragraph (1) pursuant to the provisions of that paragraph, when the donor of the farmland, etc. relating to that gift tax has died (excluding the case where the provisions of the proviso to that paragraph or paragraph (30) of that Article have been applied before the day of that death, the case where the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (31) of that Article before that day, and the case where the donee relating to that gift tax has died at or before the time of that death), with regard to the inheritance tax relating to inheritance or bequest due to the death of that donor, the donee of that farmland, etc. is deemed to have acquired that farmland, etc. (including farmland, etc. used as land temporarily used for roads, etc. prescribed in paragraph (18) of that Article, and excluding, in the case where the provisions of paragraph (4) or (5) of that Article have already been applied, the farmland, etc. to which those provisions have been applied; the same applies hereinafter in this paragraph) from the donor by inheritance (or, in the case where the donee has renounced the inheritance due to that death, by bequest; the same applies in the following paragraph). In this case, the value of that farmland, etc. to be included in the basis for calculating the taxable value for inheritance tax relating to inheritance or bequest due to that death is its value as of the day of that death (or, in the case where that farmland, etc. is farmland, etc. used as that land temporarily used for roads, etc. to which the provisions of paragraph (1) of the following Article apply, its value as that farmland, etc. on the assumption that it is not used as that land temporarily used for roads, etc.).
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**第二項** 受贈者が農地等の譲渡等につき第七十条の四第十五項から第十七項までの規定による承認を受けた場合において、同条第十五項若しくは第十七項の規定に該当する譲渡等の対価の額の全部若しくは一部をもつて当該譲渡等があつた日以後一年以内（当該一年以内に当該農地等の贈与者が死亡した場合には、その死亡の日まで。以下この項において同じ。）に農地若しくは採草放牧地を取得しているとき又は同条第十六項の規定に該当する譲渡等の対価の額の全部若しくは一部に相当する価額の代替農地等について当該譲渡等があつた日以後一年以内に当該譲渡等に係る農地等に代わるものとして当該受贈者の農業の用に供する農地若しくは採草放牧地としているときにおける前項の規定の適用については、その取得した農地若しくは採草放牧地又は当該譲渡等に係る農地等に代わるものとして当該受贈者の農業の用に供した代替農地等は、当該贈与者から相続により取得した農地等とみなす。
art-70-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-5/par-2
In the case where a donee has obtained approval under the provisions of Article 70-4, paragraphs (15) through (17) with regard to a transfer, etc. of farmland, etc., if the donee has acquired farmland or pasture land with all or part of the amount of consideration for a transfer, etc. falling under the provisions of paragraph (15) or (17) of that Article within one year on or after the day on which that transfer, etc. took place (or, in the case where the donor of that farmland, etc. has died within that one year, until the day of that death; the same applies hereinafter in this paragraph), or has made replacement farmland, etc. of a value equivalent to all or part of the amount of consideration for a transfer, etc. falling under the provisions of paragraph (16) of that Article into farmland or pasture land used for the donee's agriculture in place of the farmland, etc. relating to that transfer, etc. within one year on or after the day on which that transfer, etc. took place, then, with regard to the application of the provisions of the preceding paragraph, the farmland or pasture land so acquired, or the replacement farmland, etc. used for the donee's agriculture in place of the farmland, etc. relating to that transfer, etc., is deemed to be farmland, etc. acquired from that donor by inheritance.
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### 第七十条の六（農地等についての相続税の納税猶予及び免除等） — Tax Payment Grace Period and Exemption, etc. for Inheritance Tax on Farmland, etc.
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art-70-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6 · https://japanlaw.org/l/332AC0000000026/art-70-6
**第一項** 農業を営んでいた個人として政令で定める者（以下この条において「被相続人」という。）の相続人で政令で定めるもの（以下この条において「農業相続人」という。）が、当該被相続人からの相続又は遺贈によりその農業の用に供されていた農地（特定市街化区域農地等に該当するもの及び利用意向調査（農地法第三十二条第一項又は第三十三条第一項の規定による同法第三十二条第一項に規定する利用意向調査をいう。第一号において同じ。）に係るもののうち政令で定めるものを除く。次項第一号を除き、以下この条において同じ。）及び採草放牧地（特定市街化区域農地等に該当するものを除く。同号を除き、以下この条において同じ。）の取得（前条の規定により相続又は遺贈により取得したとみなされる場合の取得を含む。第十九項から第二十一項までを除き、以下この条において同じ。）をした場合（当該被相続人からの相続又は遺贈により当該農地及び採草放牧地とともに農業振興地域の整備に関する法律第八条第二項第一号に規定する農用地区域として定められている区域内にある土地で農地又は採草放牧地に準ずるものとして政令で定めるもの（以下この条において「準農地」という。）の取得をした場合を含む。）には、当該相続に係る相続税法第二十七条第一項の規定による期限内申告書（以下この条において「相続税の申告書」という。）の提出により納付すべき相続税の額のうち、当該農地及び採草放牧地並びに準農地（政令で定めるものを除く。）で当該相続税の申告書にこの項の規定の適用を受けようとする旨の記載があるもの（当該農地及び採草放牧地については当該農業相続人がその農業の用に供するもの（第九項の規定に該当する農業相続人にあつては、その推定相続人の農業の用に供するものを含む。）に限るものとし、準農地については当該農地又は採草放牧地とともにこの項の規定の適用を受けようとするものに限る。以下この条において「特例農地等」という。）に係る納税猶予分の相続税額に相当する相続税については、当該相続税の申告書の提出期限までに当該納税猶予分の相続税額に相当する担保を提供した場合に限り、同法第三十三条の規定にかかわらず、納税猶予期限（当該納税猶予期限前に、その有する当該特例農地等の全部につき第七十条の四の規定の適用に係る贈与があつた場合には、当該贈与があつた日とし、当該特例農地等の一部につき当該贈与があつた場合には、当該特例農地等のうち当該贈与があつたものに係る第三十九項第三号に定める相続税については当該贈与があつた日とし、当該特例農地等のうち当該贈与がなかつたものに係る第四十項第五号に規定する政令で定めるところにより計算した金額に相当する相続税については当該贈与があつた日から二月を経過する日（同日以前に当該農業相続人が死亡した場合には、当該農業相続人の相続人（包括受遺者を含む。以下この条において同じ。）が当該農業相続人の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日。以下この項において同じ。）とする。）まで、その納税を猶予する。ただし、当該農業相続人が、その納税猶予期限又は当該贈与があつた日のいずれか早い日（以下この条において「死亡等の日」という。）前において次の各号のいずれかに掲げる場合に該当することとなつた場合には、当該各号に定める日から二月を経過する日まで、当該納税を猶予する。
art-70-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-1
In the case where an heir specified by Cabinet Order (referred to as a "farming heir" in this Article) of an individual specified by Cabinet Order as an individual who had been engaged in agriculture (referred to as the "decedent" in this Article) has acquired, by inheritance or bequest from that decedent, farmland that had been used for the decedent's agriculture (excluding farmland that falls under specified farmland, etc. in an urbanization promotion area, and farmland specified by Cabinet Order out of farmland relating to a survey of intention to use (meaning a survey of intention to use prescribed in Article 32, paragraph (1) of the Cropland Act under the provisions of Article 32, paragraph (1) or Article 33, paragraph (1) of that Act; the same applies in item (i)); the same applies hereinafter in this Article, except in item (i) of the following paragraph) and pasture land (excluding pasture land that falls under specified farmland, etc. in an urbanization promotion area; the same applies hereinafter in this Article, except in that item) (the acquisition includes acquisition in the case where the farmland or pasture land is deemed to have been acquired by inheritance or bequest pursuant to the provisions of the preceding Article; the same applies hereinafter in this Article, except in paragraphs (19) through (21)) (including the case where the farming heir has acquired, by inheritance or bequest from that decedent, together with that farmland and pasture land, land located within the area designated as an agricultural land area prescribed in Article 8, paragraph (2), item (i) of the Act on Establishment of Agricultural Promotion Regions that is specified by Cabinet Order as equivalent to farmland or pasture land (referred to as "quasi-farmland" in this Article)), a tax payment grace period is granted, notwithstanding the provisions of Article 33 of the Inheritance Tax Act and only if security equivalent to the inheritance tax subject to deferral is provided by the due date for filing the inheritance tax return, for the inheritance tax equivalent to the inheritance tax subject to deferral relating to that farmland, pasture land and quasi-farmland (excluding those specified by Cabinet Order) for which that inheritance tax return states that the application of the provisions of this paragraph is sought (limited, for farmland and pasture land, to those that the farming heir uses for agriculture (including, for a farming heir who falls under the provisions of paragraph (9), those used for the agriculture of the presumptive heir of the farming heir), and, for quasi-farmland, to that for which the application of the provisions of this paragraph is sought together with that farmland or pasture land; referred to as "special farmland, etc." in this Article), out of the amount of inheritance tax to be paid upon the filing of the return filed by the due date under the provisions of Article 27, paragraph (1) of that Act relating to that inheritance (referred to as the "inheritance tax return" in this Article), until the tax payment grace period deadline (or, in the case where, before that tax payment grace period deadline, a gift to which the provisions of Article 70-4 apply has been made of all of the special farmland, etc. held by the farming heir, the day on which that gift was made, and, in the case where that gift has been made of part of that special farmland, etc., for the inheritance tax specified in paragraph (39), item (iii) relating to the part of that special farmland, etc. of which the gift was made, the day on which that gift was made, and, for the inheritance tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order prescribed in paragraph (40), item (v) relating to the part of that special farmland, etc. of which the gift was not made, the day on which two months have elapsed from the day on which that gift was made (or, in the case where that farming heir has died on or before that day, the day on which six months have elapsed from the day following the day on which the heir (including a universal legatee; the same applies hereinafter in this Article) of that farming heir came to know of the commencement of the succession due to the death of that farming heir; the same applies hereinafter in this paragraph)); provided, however, that in the case where that farming heir has come to fall under any of the cases listed in the following items before that tax payment grace period deadline or the day on which that gift was made, whichever is earlier (referred to as the "date of death, etc." in this Article), the tax payment grace period is granted until the day on which two months have elapsed from the day specified in the relevant item:
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**一** 当該相続又は遺贈により取得をしたこの項本文の規定の適用を受ける特例農地等の譲渡、贈与（第七十条の四の規定の適用に係る贈与を除く。）若しくは転用（採草放牧地の農地への転用及び準農地の採草放牧地又は農地への転用その他政令で定める転用を除く。）をし、当該特例農地等につき地上権、永小作権、使用貸借による権利若しくは賃借権の設定（当該特例農地等につき民法第二百六十九条の二第一項の地上権の設定があつた場合において当該農業相続人が当該特例農地等を耕作（農地法第四十三条第一項の規定により耕作に該当するものとみなされる農作物の栽培を含む。以下この条において同じ。）又は養畜の用に供しているときにおける当該設定を除く。）をし、若しくは当該特例農地等につき耕作の放棄（農地について農地法第三十六条第一項の規定による勧告（当該農地が農業振興地域の整備に関する法律第六条第一項の規定により指定された農業振興地域外に所在する場合には、農業委員会その他の政令で定める者が、政令で定めるところにより、当該農地の所在地の所轄税務署長に対し、当該農地が利用意向調査に係るものであつて農地法第三十六条第一項各号に該当する旨の通知をするときにおける当該通知。第十二項第二号において同じ。）があつたことをいう。同号及び第十二項第三号において同じ。）をし、又は当該取得に係るこの項本文の規定の適用を受けるこれらの権利の消滅（これらの権利に係る農地又は採草放牧地の所有権の取得に伴う消滅を除く。）があつた場合（第三十三条の四第一項に規定する収用交換等による譲渡その他政令で定める譲渡又は設定があつた場合を除く。）において、当該譲渡、贈与、転用、設定若しくは耕作の放棄又は消滅（以下この条において「譲渡等」という。）があつた当該特例農地等に係る土地の面積（当該譲渡等の時前にこの項本文の規定の適用を受ける特例農地等につき譲渡等（第三十三条の四第一項に規定する収用交換等による譲渡その他政令で定める譲渡又は設定を除く。）があつた場合には、当該譲渡等に係る土地の面積を加算した面積）が、当該農業相続人のその時の直前におけるこの項本文の規定の適用を受ける特例農地等に係る耕作又は養畜の用に供する土地（当該農業相続人が当該相続又は遺贈により取得した特例農地等のうち準農地で農地又は採草放牧地への転用がされたもの以外のものに係る土地を含む。）の面積（その時前にこの項本文の規定の適用を受ける特例農地等のうち農地又は採草放牧地につき譲渡等があつた場合には、当該譲渡等に係る土地の面積を加算した面積）の百分の二十を超えるとき その事実が生じた日
art-70-6/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-1/item-1
in the case where the farming heir has transferred, given by gift (excluding a gift to which the provisions of Article 70-4 apply) or converted (excluding conversion of pasture land into farmland, conversion of quasi-farmland into pasture land or farmland, and any other conversion specified by Cabinet Order) special farmland, etc. to which the provisions of the main clause of this paragraph apply that was acquired by that inheritance or bequest, has created a superficies right, farming right, right based on a loan for use or right of lease with regard to that special farmland, etc. (excluding that creation in the case where a superficies right under Article 269-2, paragraph (1) of the Civil Code has been created with regard to that special farmland, etc. and that farming heir is using that special farmland, etc. for cultivation (including the growing of crops deemed to fall under cultivation pursuant to the provisions of Article 43, paragraph (1) of the Cropland Act; the same applies hereinafter in this Article) or livestock raising), or has abandoned cultivation of that special farmland, etc. (meaning that a recommendation under the provisions of Article 36, paragraph (1) of the Cropland Act has been made with regard to farmland (or, in the case where that farmland is located outside an agricultural promotion region designated pursuant to the provisions of Article 6, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions, that a notice has been given, pursuant to the provisions of Cabinet Order, by an agricultural committee or any other person specified by Cabinet Order to the district director with jurisdiction over the location of that farmland, to the effect that the farmland relates to a survey of intention to use and falls under any of the items of Article 36, paragraph (1) of the Cropland Act; the same applies in paragraph (12), item (ii)); the same applies in that item and paragraph (12), item (iii)), or in the case where those rights to which the provisions of the main clause of this paragraph apply relating to that acquisition have been extinguished (excluding extinction associated with the acquisition of ownership of the farmland or pasture land relating to those rights) (excluding the case where there has been a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) or any other transfer or creation specified by Cabinet Order), if the area of the land relating to the special farmland, etc. for which that transfer, gift, conversion, creation, abandonment of cultivation or extinction (referred to as a "transfer, etc." in this Article) has taken place (or, in the case where a transfer, etc. (excluding a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) and any other transfer or creation specified by Cabinet Order) of special farmland, etc. to which the provisions of the main clause of this paragraph apply took place before the time of that transfer, etc., the area obtained by adding the area of the land relating to that earlier transfer, etc.) exceeds 20 percent of the area of the land used for that farming heir's cultivation or livestock raising relating to the special farmland, etc. to which the provisions of the main clause of this paragraph apply, immediately before that time (including land relating to quasi-farmland, out of the special farmland, etc. that farming heir acquired by that inheritance or bequest, other than quasi-farmland that has been converted into farmland or pasture land) (or, in the case where a transfer, etc. of farmland or pasture land out of the special farmland, etc. to which the provisions of the main clause of this paragraph apply took place before that time, the area obtained by adding the area of the land relating to that transfer, etc.): the day on which that fact occurred;
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**二** 当該相続又は遺贈により取得をした特例農地等に係る農業経営を廃止した場合 その廃止の日
art-70-6/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-1/item-2
in the case where the farming heir has discontinued the farming business relating to the special farmland, etc. acquired by that inheritance or bequest: the day of that discontinuance.
machine translation, not official
**第二項** 同一の被相続人からの相続又は遺贈により財産の取得をした者のうちに前項の規定の適用を受ける農業相続人がある場合における当該財産の取得により納付すべき相続税の額は、次の各号に掲げる者の区分に応じ、当該各号に定める金額（その者が相続税法第十八条から第二十条の二までの規定の適用を受ける者である場合には、当該金額を同法第十七条の規定により算出された金額であるものとしてこれらの規定を適用して算出した金額）とする。この場合において、第一号に掲げる者に係る同法第十九条の二第一項の規定の適用については、同項第二号中「相続税の課税価格」とあるのは、「租税特別措置法第七十条の六第二項第一号の規定により計算される相続税の課税価格」とする。
art-70-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-2
In the case where a farming heir to whom the provisions of the preceding paragraph apply is among the persons who have acquired property by inheritance or bequest from the same decedent, the amount of inheritance tax to be paid upon that acquisition of property is the amount specified in the following items according to the category of persons listed in those items (or, in the case where the person is a person to whom the provisions of Articles 18 through 20-2 of the Inheritance Tax Act apply, the amount calculated by applying those provisions with that amount deemed to be the amount calculated pursuant to the provisions of Article 17 of that Act). In this case, with regard to the application of the provisions of Article 19-2, paragraph (1) of that Act relating to a person listed in item (i), the phrase "taxable value for inheritance tax" in item (ii) of that paragraph is deemed to be replaced with "taxable value for inheritance tax calculated pursuant to the provisions of Article 70-6, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**一** 前項の規定の適用を受けない者 当該相続又は遺贈により財産の取得をした全ての者に係る相続税の課税価格（相続税法第十九条又は第二十一条の十四から第二十一条の十八までの規定の適用がある場合には、これらの規定により当該課税価格とみなされた金額）の計算の基礎に算入すべき同項の規定の適用を受ける者の特例農地等の価額は、当該特例農地等につき農業投資価格（特例農地等に該当する農地、採草放牧地又は準農地につき、それぞれ、その所在する地域において恒久的に耕作又は養畜の用に供されるべき農地若しくは採草放牧地又は農地若しくは採草放牧地に開発されるべき土地として自由な取引が行われるものとした場合におけるその取引において通常成立すると認められる価格として当該地域の所轄国税局長が決定した価格をいう。以下この条において同じ。）を基準として計算した価額であるものとして、同法第十一条から第十七条までの規定を適用した場合において同条の規定により算出される金額
art-70-6/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-2/item-1
a person to whom the provisions of the preceding paragraph do not apply: the amount calculated pursuant to the provisions of Article 17 of the Inheritance Tax Act in the case where the provisions of Articles 11 through 17 of that Act are applied on the assumption that the value of the special farmland, etc. of a person to whom the provisions of that paragraph apply, to be included in the basis for calculating the taxable value for inheritance tax relating to all persons who have acquired property by that inheritance or bequest (or, in the case where the provisions of Article 19 or Articles 21-14 through 21-18 of that Act apply, the amount deemed to be that taxable value pursuant to those provisions), is the value calculated based on the agricultural investment price for that special farmland, etc. (meaning the price determined by the regional commissioner with jurisdiction over the region in which the farmland, pasture land or quasi-farmland falling under special farmland, etc. is located, as the price found to be normally established in a transaction on the assumption that it is freely traded as farmland or pasture land to be permanently used for cultivation or livestock raising in that region, or as land to be developed into farmland or pasture land, respectively; the same applies hereinafter in this Article);
machine translation, not official
**二** 前項の規定の適用を受ける農業相続人 次に掲げる金額の合計額
art-70-6/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-2/item-2
a farming heir to whom the provisions of the preceding paragraph apply: the total of the following amounts:
machine translation, not official
**イ** 当該相続又は遺贈により財産の取得をした全ての者に係る相続税法第十六条に規定する相続税の総額から当該全ての者が前号に掲げる者に該当するものとして計算した場合の当該全ての者に係る同号に定める金額の合計額を控除した金額（前項の規定の適用を受ける者が二人以上ある場合には、当該金額のうち当該農業相続人に係る特例農地等に係る第七項に規定する農業投資価格控除後の価額に対応する部分の金額として政令で定めるところにより計算した金額）
art-70-6/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-2/item-2/sub-1
the amount obtained by deducting, from the total amount of inheritance tax prescribed in Article 16 of the Inheritance Tax Act relating to all persons who have acquired property by that inheritance or bequest, the total of the amounts specified in the preceding item relating to all those persons as calculated on the assumption that all those persons fall under the persons listed in that item (or, in the case where there are two or more persons to whom the provisions of the preceding paragraph apply, the amount calculated pursuant to the provisions of Cabinet Order as the portion of that amount corresponding to the value after deduction of the agricultural investment price prescribed in paragraph (7) of the special farmland, etc. relating to that farming heir);
machine translation, not official
**ロ** 当該農業相続人が前号に掲げる者に該当するものとして計算した場合の当該農業相続人に係る同号に定める金額
art-70-6/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-2/item-2/sub-2
the amount specified in the preceding item relating to that farming heir as calculated on the assumption that the farming heir falls under the persons listed in that item.
machine translation, not official
**第三項** 国税局長は、農業投資価格を決定する場合には、土地評価審議会の意見を聴かなければならない。
art-70-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-3
When determining the agricultural investment price, the regional commissioner must hear the opinions of the Land Valuation Council.
machine translation, not official
**第四項** 第一項に規定する納税猶予分の相続税額は、同項の規定の適用を受ける農業相続人に係る第二項第二号イに掲げる金額（当該農業相続人が相続税法第十八条の規定の適用を受ける者である場合には、当該農業相続人に係る第一項に規定する納付すべき相続税の額の計算上第二項の規定により適用される同条の規定により加算された金額のうち当該同号イに掲げる金額に対応する部分の金額として政令で定めるところにより計算した金額を加算し、当該農業相続人が同法第十九条から第二十条の二までの規定の適用を受ける者である場合において、当該農業相続人に係る当該相続税の額の計算上同項の規定により適用されるこれらの規定により控除された金額の合計額が当該農業相続人に係る同号ロに掲げる金額を超えるときは、当該超える部分の金額を控除した残額）とする。
art-70-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-4
The inheritance tax subject to deferral prescribed in paragraph (1) is the amount listed in paragraph (2), item (ii), (a) relating to the farming heir to whom the provisions of paragraph (1) apply (or, in the case where that farming heir is a person to whom the provisions of Article 18 of the Inheritance Tax Act apply, the amount obtained by adding the amount calculated pursuant to the provisions of Cabinet Order as the portion corresponding to the amount listed in (a) of that item, out of the amount added pursuant to the provisions of that Article as applied pursuant to the provisions of paragraph (2) in calculating the amount of inheritance tax to be paid prescribed in paragraph (1) relating to that farming heir, and, in the case where that farming heir is a person to whom the provisions of Articles 19 through 20-2 of that Act apply, if the total of the amounts deducted pursuant to those provisions as applied pursuant to the provisions of paragraph (2) in calculating that amount of inheritance tax relating to that farming heir exceeds the amount listed in (b) of that item relating to that farming heir, the balance remaining after deducting the amount of that excess).
machine translation, not official
**第五項** 第一項の相続又は遺贈に係る相続税の申告書の提出期限までに、当該相続又は遺贈により取得をした農地若しくは採草放牧地又は準農地の全部又は一部が共同相続人又は包括受遺者によつてまだ分割されていない場合における同項本文の規定の適用については、その分割されていない農地及び採草放牧地並びに準農地は、当該相続税の申告書に同項の規定の適用を受ける旨の記載をすることができないものとする。
art-70-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-5
With regard to the application of the provisions of the main clause of paragraph (1) in the case where all or part of the farmland, pasture land or quasi-farmland acquired by the inheritance or bequest referred to in that paragraph has not yet been divided by the co-heirs or universal legatees by the due date for filing the inheritance tax return relating to that inheritance or bequest, the statement that the application of the provisions of that paragraph is sought may not be made in that inheritance tax return for that undivided farmland, pasture land and quasi-farmland.
machine translation, not official
**第六項** 第一項に規定する納税猶予期限とは、次の各号に掲げる農業相続人の区分に応じ、当該各号に定める日をいう。
art-70-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-6
The term "tax payment grace period deadline" prescribed in paragraph (1) means the day specified in each of the following items according to the category of farming heirs listed in those items:
machine translation, not official
**一** 相続又は遺贈により特例農地等の取得をした日において特例農地等のうちに都市営農農地等を有する農業相続人 その死亡の日
art-70-6/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-6/item-1
a farming heir who holds farmland, etc. for urban farming among the special farmland, etc. on the day on which the farming heir acquired the special farmland, etc. by inheritance or bequest: the day of the farming heir's death;
machine translation, not official
**二** 相続又は遺贈により特例農地等の取得をした日において特例農地等のうちに第七十条の四第二項第四号イに掲げる農地又は採草放牧地（イ及び第三十九項第四号において「生産緑地等」という。）を有する農業相続人（前号に掲げる農業相続人を除く。） その死亡の日（相続税の申告書の提出期限の翌日から同日以後二十年を経過する日までの間に、当該農業相続人が相続又は遺贈により取得をした特例農地等のうち当該取得をした日において次に掲げる特例農地等であるものに係る相続税の全てについて、次項又は第八項の規定による納税の猶予に係る期限が到来している場合にあつては、その死亡の日又は当該二十年を経過する日のいずれか早い日）
art-70-6/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-6/item-2
a farming heir who holds farmland or pasture land listed in Article 70-4, paragraph (2), item (iv), (a) (referred to as "productive green land, etc." in (a) and paragraph (39), item (iv)) among the special farmland, etc. on the day on which the farming heir acquired the special farmland, etc. by inheritance or bequest (excluding a farming heir listed in the preceding item): the day of the farming heir's death (or, in the case where, during the period from the day following the due date for filing the inheritance tax return until the day on which 20 years have elapsed on or after that day, the deadline of the tax payment grace period under the provisions of the following paragraph or paragraph (8) has arrived for all of the inheritance tax relating to the special farmland, etc. that, out of the special farmland, etc. the farming heir acquired by inheritance or bequest, was any of the following special farmland, etc. on the day of that acquisition, the day of the farming heir's death or the day on which those 20 years have elapsed, whichever is earlier):
machine translation, not official
**イ** 生産緑地等（都市営農農地等に該当するものを除く。）
art-70-6/par-6/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-6/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-6/item-2/sub-1
productive green land, etc. (excluding that which falls under farmland, etc. for urban farming);
machine translation, not official
**ロ** 都市計画法第七条第一項に規定する市街化区域内に所在する農地又は採草放牧地（以下この条において「市街化区域内農地等」という。）以外のもの
art-70-6/par-6/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-6/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-6/item-2/sub-2
special farmland, etc. other than farmland or pasture land located within an urbanization promotion area prescribed in Article 7, paragraph (1) of the City Planning Act (referred to as "farmland, etc. within an urbanization promotion area" in this Article);
machine translation, not official
**三** 相続又は遺贈により特例農地等の取得をした日において特例農地等のうちに市街化区域内農地等以外のものを有する農業相続人（前二号に掲げる農業相続人を除く。） その死亡の日（相続税の申告書の提出期限の翌日から同日以後二十年を経過する日までの間に、当該農業相続人が相続又は遺贈により取得をした特例農地等のうち当該取得をした日において市街化区域内農地等以外のものである特例農地等に係る相続税の全てについて、次項又は第八項の規定による納税の猶予に係る期限が到来している場合にあつては、その死亡の日又は当該二十年を経過する日のいずれか早い日）
art-70-6/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-6/item-3
a farming heir who holds special farmland, etc. other than farmland, etc. within an urbanization promotion area among the special farmland, etc. on the day on which the farming heir acquired the special farmland, etc. by inheritance or bequest (excluding a farming heir listed in the preceding two items): the day of the farming heir's death (or, in the case where, during the period from the day following the due date for filing the inheritance tax return until the day on which 20 years have elapsed on or after that day, the deadline of the tax payment grace period under the provisions of the following paragraph or paragraph (8) has arrived for all of the inheritance tax relating to the special farmland, etc. that, out of the special farmland, etc. the farming heir acquired by inheritance or bequest, was special farmland, etc. other than farmland, etc. within an urbanization promotion area on the day of that acquisition, the day of the farming heir's death or the day on which those 20 years have elapsed, whichever is earlier);
machine translation, not official
**四** 相続又は遺贈により特例農地等の取得をした日において特例農地等の全てが市街化区域内農地等である農業相続人（第一号及び第二号に掲げる農業相続人を除く。） その死亡の日又は相続税の申告書の提出期限の翌日から二十年を経過する日のいずれか早い日
art-70-6/par-6/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-6/item-4
a farming heir all of whose special farmland, etc. was farmland, etc. within an urbanization promotion area on the day on which the farming heir acquired the special farmland, etc. by inheritance or bequest (excluding a farming heir listed in items (i) and (ii)): the day of the farming heir's death or the day on which 20 years have elapsed from the day following the due date for filing the inheritance tax return, whichever is earlier.
machine translation, not official
**第七項** 第一項の規定の適用を受ける特例農地等の全部又は一部につき当該特例農地等に係る農業相続人に係る死亡等の日（当該死亡等の日前に同項各号のいずれかに掲げる場合に該当することとなつた場合には、当該各号に定める日）前に当該農業相続人による譲渡等があつた場合（当該譲渡等により同項第一号に掲げる場合に該当することとなる場合を除く。）又は当該死亡等の日前における同項の相続税の申告書の提出期限後十年を経過する日において当該農業相続人が有する同項の規定の適用を受ける準農地（同日前に同号に規定する権利の設定又は転用がされたものを除く。）のうちに農地若しくは採草放牧地として当該農業相続人の農業の用に供されていないもの（農地又は採草放牧地の保全又は利用上必要な施設として政令で定めるものの用に供されているものを除く。）がある場合には、納税猶予分の相続税額のうち、当該譲渡等があつた特例農地等又は当該農業の用に供されていない準農地（以下この項において「譲渡特例農地等」という。）の価額から当該譲渡特例農地等につき当該譲渡特例農地等に係る第二項第一号に規定する農業投資価格を基準として計算した価額を控除した残額（以下この条において「農業投資価格控除後の価額」という。）に対応する部分の金額として政令で定めるところにより計算した金額に相当する相続税（以下この条において「譲渡特例農地等に係る相続税」という。）については、第一項の規定にかかわらず、当該譲渡等があつた日又は当該十年を経過する日の翌日から二月を経過する日（当該譲渡等があつた後又は当該十年を経過する日後当該二月を経過する日以前に当該農業相続人が死亡した場合には、当該農業相続人の相続人が当該農業相続人の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
art-70-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-7
In the case where, with regard to all or part of the special farmland, etc. to which the provisions of paragraph (1) apply, a transfer, etc. by the farming heir relating to that special farmland, etc. has taken place before the date of death, etc. relating to that farming heir (or, in the case where the farming heir has come to fall under any of the cases listed in the items of that paragraph before that date of death, etc., the day specified in the relevant item) (excluding the case where the farming heir comes to fall under the case listed in item (i) of that paragraph due to that transfer, etc.), or in the case where, on the day on which 10 years have elapsed after the due date for filing the inheritance tax return referred to in that paragraph before that date of death, etc., the quasi-farmland to which the provisions of that paragraph apply held by the farming heir (excluding quasi-farmland for which the creation of a right or conversion prescribed in that item has been made before that day) includes quasi-farmland that is not used as farmland or pasture land for the farming heir's agriculture (excluding quasi-farmland used for facilities specified by Cabinet Order as necessary for the conservation or use of farmland or pasture land), notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the inheritance tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the portion of the inheritance tax subject to deferral corresponding to the balance remaining after deducting, from the value of the special farmland, etc. for which that transfer, etc. has taken place or of the quasi-farmland not used for that agriculture (referred to as "transferred special farmland, etc." in this paragraph), the value calculated for that transferred special farmland, etc. based on the agricultural investment price prescribed in paragraph (2), item (i) relating to that transferred special farmland, etc. (that balance is referred to as the "value after deduction of the agricultural investment price" in this Article) (that inheritance tax is referred to as "inheritance tax on transferred special farmland, etc." in this Article) is the day on which two months have elapsed from the day on which that transfer, etc. took place or the day following the day on which those 10 years have elapsed (or, in the case where the farming heir has died after that transfer, etc. took place, or after the day on which those 10 years have elapsed, and on or before the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of the farming heir came to know of the commencement of the succession due to the death of the farming heir).
machine translation, not official
**第八項** 第一項の規定の適用を受ける農地又は採草放牧地の全部又は一部につき当該農地又は採草放牧地に係る農業相続人の死亡等の日（当該死亡等の日前に同項各号のいずれかに掲げる場合に該当することとなつた場合には、当該各号に定める日）前に次の各号に掲げる場合に該当することとなつた場合には、納税猶予分の相続税額のうち当該各号に規定する買取りの申出若しくは指定の解除又は告示若しくは事由（以下この条において「買取りの申出等」という。）に係る農地又は採草放牧地に係る農業投資価格控除後の価額に対応する部分の金額として政令で定めるところにより計算した金額に相当する相続税（以下この条において「特定農地等に係る相続税」という。）については、同項の規定にかかわらず、当該各号に定める日の翌日から二月を経過する日（当該買取りの申出等があつた後同日以前に当該農業相続人が死亡した場合には、当該農業相続人の相続人が当該農業相続人の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
art-70-6/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-8
In the case where, with regard to all or part of the farmland or pasture land to which the provisions of paragraph (1) apply, the farmland or pasture land has come to fall under any of the cases listed in the following items before the date of death, etc. of the farming heir relating to that farmland or pasture land (or, in the case where the farming heir has come to fall under any of the cases listed in the items of that paragraph before that date of death, etc., the day specified in the relevant item), notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of that paragraph for the inheritance tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the portion of the inheritance tax subject to deferral corresponding to the value after deduction of the agricultural investment price relating to the farmland or pasture land relating to the request for purchase or cancellation of designation, or the public notice or event, prescribed in the relevant item (referred to as a "request for purchase, etc." in this Article) (that inheritance tax is referred to as "inheritance tax on specified farmland, etc." in this Article) is the day on which two months have elapsed from the day following the day specified in the relevant item (or, in the case where the farming heir has died after that request for purchase, etc. and on or before that day, the day on which six months have elapsed from the day following the day on which the heir of the farming heir came to know of the commencement of the succession due to the death of the farming heir):
machine translation, not official
**一** 当該農地又は採草放牧地が都市営農農地等である場合において、当該都市営農農地等について次に掲げる場合に該当したとき 当該買取りの申出があつた日又は当該指定の解除があつた日
art-70-6/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-8/item-1
in the case where the farmland or pasture land is farmland, etc. for urban farming and that farmland, etc. for urban farming falls under either of the following cases: the day on which that request for purchase was made or the day on which that designation was cancelled;
machine translation, not official
**イ** 生産緑地法第十条（同法第十条の五の規定により読み替えて適用する場合を含む。）又は第十五条第一項の規定による買取りの申出があつた場合
art-70-6/par-8/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-8/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-8/item-1/sub-1
the case where a request for purchase has been made under the provisions of Article 10 (including as applied by replacing terms pursuant to the provisions of Article 10-5 of that Act) or Article 15, paragraph (1) of the Productive Green Land Act;
machine translation, not official
**ロ** 生産緑地法第十条の六第一項の規定による指定の解除があつた場合
art-70-6/par-8/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-8/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-8/item-1/sub-2
the case where the designation has been cancelled under the provisions of Article 10-6, paragraph (1) of the Productive Green Land Act;
machine translation, not official
**二** 当該農地又は採草放牧地が都市計画法の規定に基づく都市計画の決定若しくは変更又は政令で定める事由により、特定市街化区域農地等に該当することとなつた場合（当該変更により第七十条の四第二項第四号ロ又はハに掲げる農地でなくなつた場合を除く。） 同法第二十条第一項（同法第二十一条第二項において準用する場合を含む。）の規定による告示があつた日又は当該事由が生じた日
art-70-6/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-8/item-2
in the case where the farmland or pasture land has come to fall under specified farmland, etc. in an urbanization promotion area due to a decision on or change to a city plan based on the provisions of the City Planning Act or due to an event specified by Cabinet Order (excluding the case where it has ceased to be farmland listed in Article 70-4, paragraph (2), item (iv), (b) or (c) due to that change): the day on which the public notice under the provisions of Article 20, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 21, paragraph (2) of that Act) was given or the day on which that event occurred.
machine translation, not official
**第九項** 第七十条の四第六項の規定の適用を受ける同項に規定する受贈者で同項の農地等につき使用貸借による権利の設定をした後当該農地等を引き続きその推定相続人に使用させているものに係る同条第一項の贈与者が死亡し、当該農地等が前条第一項の規定により相続又は遺贈により取得されたものとみなされる場合において、当該死亡による相続又は遺贈に係る相続税に関し当該受贈者が農業相続人として当該農地等につき第一項の規定の適用を受けているときは、当該農業相続人に係る同項及び第七項の規定の適用については、次に定めるところによる。
art-70-6/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-9
In the case where the donor referred to in Article 70-4, paragraph (1) relating to a donee prescribed in paragraph (6) of that Article to whom the provisions of that paragraph apply, who, after creating a right based on a loan for use with regard to the farmland, etc. referred to in that paragraph, continues to have the presumptive heir of the donee use that farmland, etc., has died, and that farmland, etc. is deemed to have been acquired by inheritance or bequest pursuant to the provisions of paragraph (1) of the preceding Article, if the donee, as a farming heir, is receiving the application of the provisions of paragraph (1) with regard to that farmland, etc. in relation to the inheritance tax relating to inheritance or bequest due to that death, the following provisions apply with regard to the application of the provisions of paragraph (1) and paragraph (7) relating to that farming heir.
machine translation, not official
**一** 当該農地等につき使用貸借による権利の設定を受けている推定相続人（次号において「被設定者」という。）がその有する当該権利の譲渡等をした場合又は当該権利が設定されている農地等に係る農業経営の廃止をした場合には、当該農業相続人が当該譲渡等又は廃止をしたものとみなす。
art-70-6/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-9/item-1
in the case where the presumptive heir to whom a right based on a loan for use has been granted with regard to that farmland, etc. (referred to as the "grantee" in the following item) has carried out a transfer, etc. of that right held by the presumptive heir, or has discontinued the farming business relating to the farmland, etc. over which that right has been created, the farming heir is deemed to have carried out that transfer, etc. or discontinuance;
machine translation, not official
**二** 被設定者が当該農業相続人の推定相続人に該当しないこととなつた場合には、その該当しないこととなつた日に当該農業相続人が前号の農地等に係る農業経営の廃止をしたものとみなす。
art-70-6/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-9/item-2
in the case where the grantee has ceased to fall under a presumptive heir of the farming heir, the farming heir is deemed to have discontinued the farming business relating to the farmland, etc. referred to in the preceding item on the day on which the grantee ceased to so fall.
machine translation, not official
**第十項** 第一項本文の規定の適用を受ける農業相続人が、同項に規定する納税猶予期限前に同項の規定の適用を受ける農地又は採草放牧地の全部又は一部を農地中間管理事業の推進に関する法律第十八条第八項に規定する農用地利用集積等促進計画の定めるところによる使用貸借による権利又は賃借権（以下この条において「賃借権等」という。）の設定に基づき貸し付けた場合において、当該農業相続人が当該貸し付けた農地又は採草放牧地で政令で定めるもの（以下この条において「貸付特例適用農地等」という。）に代わるものとして当該農業相続人の農業の用に供する農地又は採草放牧地を同項に規定する農用地利用集積等促進計画の定めるところによる賃借権等の設定に基づき借り受けており、かつ、当該借り受けている農地又は採草放牧地（以下この条において「借受代替農地等」という。）の全てに係る土地の面積の合計の当該貸付特例適用農地等に係る土地の面積に対する割合が百分の八十以上であることその他政令で定める要件を満たすときは、当該農業相続人に係る第一項ただし書及び第七項の規定の適用については、当該貸付特例適用農地等に係る賃借権等の設定はなかつたものとみなす。
art-70-6/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-10
In the case where the farming heir to whom the provisions of the main clause of paragraph (1) apply has, before the tax payment grace period deadline prescribed in that paragraph, lent all or part of the farmland or pasture land to which the provisions of that paragraph apply based on the creation of a right based on a loan for use or a right of lease under the promotion plan for agricultural land use consolidation, etc. prescribed in Article 18, paragraph (8) of the Act on the Promotion of Farmland Intermediary Management Services (referred to as a "right of lease, etc." in this Article), if the farming heir is borrowing, based on the creation of a right of lease, etc. under the promotion plan for agricultural land use consolidation, etc. prescribed in that paragraph, farmland or pasture land to be used for the farming heir's agriculture in place of the farmland or pasture land so lent that is specified by Cabinet Order (referred to as "farmland, etc. subject to the special lease provision" in this Article), and the ratio of the total area of the land relating to all of the farmland or pasture land being so borrowed (referred to as "borrowed substitute farmland, etc." in this Article) to the area of the land relating to that farmland, etc. subject to the special lease provision is 80 percent or more and other requirements specified by Cabinet Order are satisfied, then, with regard to the application of the provisions of the proviso to paragraph (1) and paragraph (7) relating to that farming heir, the creation of a right of lease, etc. relating to that farmland, etc. subject to the special lease provision is deemed not to have taken place.
machine translation, not official
**第十一項** 前項の規定は、同項の規定の適用を受けようとする同項に規定する農業相続人が、政令で定めるところにより、同項の規定の適用を受ける旨及び同項に規定する要件を満たすものである旨並びに貸付特例適用農地等に係る賃借権等の設定に関する事項その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出した場合に限り、適用する。
art-70-6/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-11
The provisions of the preceding paragraph apply only if the farming heir prescribed in that paragraph seeking the application of the provisions of that paragraph has submitted to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that the farming heir is to receive the application of the provisions of that paragraph and satisfies the requirements prescribed in that paragraph, matters concerning the creation of a right of lease, etc. relating to the farmland, etc. subject to the special lease provision, and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第十二項** 第十項の規定の適用を受ける貸付特例適用農地等につき、次の各号に掲げる場合のいずれかに該当することとなつた場合には、当該各号に定める日から二月を経過する日に当該貸付特例適用農地等に係る賃借権等の設定があつたものとして第一項ただし書及び第七項の規定を適用する。
art-70-6/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-12
In the case where any of the cases listed in the following items has arisen with regard to farmland, etc. subject to the special lease provision to which the provisions of paragraph (10) apply, the provisions of the proviso to paragraph (1) and paragraph (7) apply on the assumption that a creation of a right of lease, etc. relating to that farmland, etc. subject to the special lease provision took place on the day on which two months have elapsed from the day specified in the relevant item:
machine translation, not official
**一** 当該貸付特例適用農地等に係る借受代替農地等の全てに係る土地の面積の合計（当該借受代替農地等につき、当該農業相続人の農業の用に供されていないものがある場合には、当該借受代替農地等のうちその者の農業の用に供されていない借受代替農地等に係る土地の面積を除いた面積）の当該貸付特例適用農地等に係る土地の面積に対する割合が百分の八十未満となつた場合（次号に掲げる場合を除く。） その事実が生じた日
art-70-6/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-12/item-1
in the case where the ratio of the total area of the land relating to all of the borrowed substitute farmland, etc. relating to that farmland, etc. subject to the special lease provision (or, in the case where any of that borrowed substitute farmland, etc. is not used for the farming heir's agriculture, the area excluding the area of the land relating to the borrowed substitute farmland, etc. not used for the farming heir's agriculture) to the area of the land relating to that farmland, etc. subject to the special lease provision has come to be less than 80 percent (excluding the case listed in the following item): the day on which that fact occurred;
machine translation, not official
**二** 当該貸付特例適用農地等に係る借受代替農地等の全部又は一部につき耕作の放棄があつた場合 当該借受代替農地等について農地法第三十六条第一項の規定による勧告があつた日
art-70-6/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-12/item-2
in the case where abandonment of cultivation has occurred with regard to all or part of the borrowed substitute farmland, etc. relating to that farmland, etc. subject to the special lease provision: the day on which a recommendation under the provisions of Article 36, paragraph (1) of the Cropland Act was made with regard to that borrowed substitute farmland, etc.;
machine translation, not official
**三** 当該貸付特例適用農地等を借り受けた者（農地中間管理事業の推進に関する法律第二条第四項に規定する農地中間管理機構が借り受けた者である場合には、当該農地中間管理機構から借り受けた者）が当該貸付特例適用農地等の全部又は一部につき、農地又は採草放牧地としてその者の農業の用に供していない場合（当該貸付特例適用農地等につき耕作の放棄があつた場合を含む。） 当該農業相続人がその事実が生じたことを知つた日
art-70-6/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-12/item-3
in the case where the person who borrowed that farmland, etc. subject to the special lease provision (or, in the case where the person who borrowed it is a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services, the person who borrowed it from that farmland intermediary management organization) is not using all or part of that farmland, etc. subject to the special lease provision as farmland or pasture land for that person's agriculture (including the case where abandonment of cultivation has occurred with regard to that farmland, etc. subject to the special lease provision): the day on which the farming heir came to know that the fact occurred.
machine translation, not official
**第十三項** 第十項の規定の適用を受ける貸付特例適用農地等につき、前項第一号又は第三号に掲げる場合のいずれかに該当することとなつた場合において、当該貸付特例適用農地等に係る農業相続人が同項第一号若しくは第三号に定める日から二月を経過する日までに当該貸付特例適用農地等に代わるものとして当該農業相続人の農業の用に供する農地若しくは採草放牧地（第十項に規定する農用地利用集積等促進計画の定めるところによる賃借権等の設定に基づき借り受けたことその他政令で定める要件を満たすものに限る。以下この条において「再借受代替農地等」という。）を借り受けたとき（当該再借受代替農地等及び当該貸付特例適用農地等に係る借受代替農地等の全てに係る土地の面積の当該貸付特例適用農地等に係る土地の面積に対する割合が百分の八十以上となる場合に限る。）又は当該農業相続人が同日までに当該貸付特例適用農地等の全部に係る賃借権等を消滅させたときは、当該農業相続人が、政令で定めるところにより、第十一項に規定する届出書の変更の届出書を納税地の所轄税務署長に提出したときに限り、前項の規定は適用しない。この場合における同項の規定の適用については、当該再借受代替農地等及び当該借受代替農地等は、第十項の規定の適用を受ける貸付特例適用農地等に係る借受代替農地等とみなす。
art-70-6/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-13
In the case where the case listed in item (i) or (iii) of the preceding paragraph has arisen with regard to farmland, etc. subject to the special lease provision to which the provisions of paragraph (10) apply, if the farming heir relating to that farmland, etc. subject to the special lease provision has, by the day on which two months have elapsed from the day specified in item (i) or (iii) of that paragraph, borrowed farmland or pasture land to be used for the farming heir's agriculture in place of that farmland, etc. subject to the special lease provision (limited to farmland or pasture land that has been borrowed based on the creation of a right of lease, etc. under the promotion plan for agricultural land use consolidation, etc. prescribed in paragraph (10) and satisfies other requirements specified by Cabinet Order; referred to as "re-borrowed substitute farmland, etc." in this Article) (limited to the case where the ratio of the area of the land relating to all of that re-borrowed substitute farmland, etc. and of the borrowed substitute farmland, etc. relating to that farmland, etc. subject to the special lease provision to the area of the land relating to that farmland, etc. subject to the special lease provision comes to be 80 percent or more), or the farming heir has extinguished the rights of lease, etc. relating to all of that farmland, etc. subject to the special lease provision by that day, the provisions of the preceding paragraph do not apply, but only if the farming heir has submitted to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification of change to the written notification prescribed in paragraph (11). In this case, with regard to the application of the provisions of the preceding paragraph, that re-borrowed substitute farmland, etc. and that borrowed substitute farmland, etc. are deemed to be borrowed substitute farmland, etc. relating to farmland, etc. subject to the special lease provision to which the provisions of paragraph (10) apply.
machine translation, not official
**第十四項** 第十項の規定の適用を受ける貸付特例適用農地等に係る賃借権等の設定をした農業相続人は、第十一項に規定する届出書を提出した日の翌日から起算して一年を経過するごとの日までに、政令で定めるところにより、当該貸付特例適用農地等に係る賃借権等の設定に関する事項その他財務省令で定める事項を記載した届出書（次項において「継続届出書」という。）を納税地の所轄税務署長に提出しなければならない。
art-70-6/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-14
A farming heir who has created a right of lease, etc. relating to farmland, etc. subject to the special lease provision to which the provisions of paragraph (10) apply must, by each day on which a period of one year elapses, counting from the day following the day on which the farming heir submitted the written notification prescribed in paragraph (11), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating matters concerning the creation of the right of lease, etc. relating to that farmland, etc. subject to the special lease provision and other matters specified by Order of the Ministry of Finance (referred to as a "written notification of continuation" in the following paragraph).
machine translation, not official
**第十五項** 前項に規定する継続届出書がその提出期限までに納税地の所轄税務署長に提出されなかつた場合には、当該提出期限の翌日から二月を経過する日に当該継続届出書に係る貸付特例適用農地等に係る賃借権等の設定があつたものとして、第一項ただし書及び第七項の規定を適用する。ただし、当該継続届出書が当該提出期限までに提出されなかつた場合においても、当該所轄税務署長が当該提出期限内にその提出がなかつたことについてやむを得ない事情があると認める場合において、政令で定めるところにより当該継続届出書が当該所轄税務署長に提出されたときは、この限りでない。
art-70-6/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-15
In the case where the written notification of continuation prescribed in the preceding paragraph has not been submitted to the district director with jurisdiction over the place for tax payment by its submission deadline, the provisions of the proviso to paragraph (1) and paragraph (7) apply on the assumption that a creation of a right of lease, etc. relating to the farmland, etc. subject to the special lease provision relating to that written notification of continuation took place on the day on which two months have elapsed from the day following that submission deadline; provided, however, that this does not apply if, even in the case where that written notification of continuation has not been submitted by that submission deadline, the district director finds that there were unavoidable circumstances for the failure to submit it within that submission deadline and that written notification of continuation has been submitted to the district director pursuant to the provisions of Cabinet Order.
machine translation, not official
**第十六項** 第十項の規定の適用を受けている同項に規定する農業相続人が死亡した場合において、当該農業相続人を被相続人とする相続に係る相続税法第二十七条第一項の規定による相続税の申告書の提出期限までに貸付特例適用農地等に係る賃借権等が消滅したときにおける当該農業相続人の相続人に係る第一項の規定の適用については、当該賃借権等が消滅した貸付特例適用農地等は、当該農業相続人がその死亡の日まで農業の用に供していたものとみなして、同項の規定を適用する。
art-70-6/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-16
In the case where a farming heir prescribed in paragraph (10) who is receiving the application of the provisions of that paragraph has died, if the right of lease, etc. relating to farmland, etc. subject to the special lease provision has been extinguished by the due date for filing the inheritance tax return under the provisions of Article 27, paragraph (1) of the Inheritance Tax Act relating to the inheritance in which that farming heir is the decedent, then, with regard to the application of the provisions of paragraph (1) relating to the heir of that farming heir, the provisions of that paragraph apply by deeming the farmland, etc. subject to the special lease provision for which that right of lease, etc. has been extinguished to have been used by that farming heir for agriculture until the day of the farming heir's death.
machine translation, not official
**第十七項** 第十一項から前項までに定めるもののほか、第十項の規定の適用に関し必要な事項は、政令で定める。
art-70-6/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-17
Beyond what is provided for in paragraph (11) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (10) are specified by Cabinet Order.
machine translation, not official
**第十八項** 第十六項の規定は、第七十条の四第八項の規定の適用を受けている同項に規定する受贈者が死亡した場合及び同項の規定の適用を受けている同項に規定する受贈者に係る同条第一項に規定する贈与者が死亡し、同条第八項に規定する貸付特例適用農地等が前条第一項の規定により相続又は遺贈により取得されたものとみなされる場合について準用する。
art-70-6/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-18
The provisions of paragraph (16) apply mutatis mutandis to the case where a donee prescribed in Article 70-4, paragraph (8) who is receiving the application of the provisions of that paragraph has died, and to the case where the donor prescribed in paragraph (1) of that Article relating to a donee prescribed in paragraph (8) of that Article who is receiving the application of the provisions of that paragraph has died and the farmland, etc. subject to the special lease provision prescribed in paragraph (8) of that Article is deemed to have been acquired by inheritance or bequest pursuant to the provisions of paragraph (1) of the preceding Article.
machine translation, not official
**第十九項** 第七十条の四第十五項の規定は、第一項第一号又は第七項の場合において、これらの規定に規定する譲渡等があつた日から一年以内に当該譲渡等の対価の額の全部又は一部をもつて農地又は採草放牧地（当該譲渡等が同条第二項第三号イからハまでに掲げる区域内に所在する特例農地等の第三十三条の四第一項に規定する収用交換等による譲渡である場合には、農地若しくは採草放牧地又は当該一年以内に農地若しくは採草放牧地に該当することとなる見込みのある当該区域内に所在する土地）を取得する見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときについて準用する。この場合において、第七十条の四第十五項中「第一項及び第四項」とあるのは「第七十条の六第一項又は第七項」と、同項第二号中「農地等」とあるのは「第七十条の六第一項に規定する特例農地等」と、同項第三号中「第一項」とあるのは「第七十条の六第一項」と、「農地等」とあるのは「同項に規定する特例農地等」と読み替えるものとする。
art-70-6/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-19
The provisions of Article 70-4, paragraph (15) apply mutatis mutandis to the case referred to in paragraph (1), item (i) or paragraph (7) where approval has been obtained from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that farmland or pasture land (or, in the case where the transfer, etc. is a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) of special farmland, etc. located within the areas listed in paragraph (2), item (iii), (a) through (c) of that Article, farmland or pasture land, or land located within those areas that is expected to come to fall under farmland or pasture land within that one year) will be acquired with all or part of the amount of consideration for the transfer, etc. prescribed in those provisions within one year from the day on which that transfer, etc. took place. In this case, the phrase "paragraphs (1) and (4)" in Article 70-4, paragraph (15) is deemed to be replaced with "Article 70-6, paragraph (1) or (7)", the phrase "farmland, etc." in item (ii) of that paragraph is deemed to be replaced with "special farmland, etc. prescribed in Article 70-6, paragraph (1)", and, in item (iii) of that paragraph, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-6, paragraph (1)" and the phrase "farmland, etc." is deemed to be replaced with "special farmland, etc. prescribed in that paragraph".
machine translation, not official
**第二十項** 第七項の場合において、同項に規定する譲渡等（第一項の規定の適用を受ける特例農地等のうち第七十条の四第二項第三号イからハまでに掲げる区域内に所在する特例農地等の第三十三条の四第一項に規定する収用交換等による譲渡に限る。）があつた日から一年以内に、第一項の規定の適用を受ける特例農地等以外の同号イからハまでに掲げる区域内に所在する農地若しくは採草放牧地又は当該一年以内に農地若しくは採草放牧地に該当することとなる見込みのある当該区域内に所在する土地（同項本文の規定の適用を受ける農業相続人が当該譲渡等があつた日において有していたものに限り、当該譲渡等に係る特例農地等の相続の開始があつた日前に取得したものを除く。第二号及び第三号において「代替特例農地等」という。）で、当該譲渡等の時におけるその価額が当該譲渡等の対価の額の全部又は一部に相当するものを当該譲渡等に係る特例農地等に代わるものとして当該農業相続人の農業の用に供する見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときにおける第七項の規定の適用については、次に定めるところによる。
art-70-6/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-20
In the case referred to in paragraph (7), if approval has been obtained from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that, within one year from the day on which the transfer, etc. prescribed in that paragraph (limited to a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) of special farmland, etc. located within the areas listed in Article 70-4, paragraph (2), item (iii), (a) through (c), out of the special farmland, etc. to which the provisions of paragraph (1) apply) took place, farmland or pasture land located within the areas listed in (a) through (c) of that item other than the special farmland, etc. to which the provisions of paragraph (1) apply, or land located within those areas that is expected to come to fall under farmland or pasture land within that one year (limited to land held, on the day on which that transfer, etc. took place, by the farming heir to whom the provisions of the main clause of that paragraph apply, and excluding land acquired before the day of the commencement of the succession relating to the special farmland, etc. relating to that transfer, etc.; referred to as "replacement special farmland, etc." in items (ii) and (iii)), whose value at the time of that transfer, etc. is equivalent to all or part of the amount of consideration for that transfer, etc., will be used for the farming heir's agriculture in place of the special farmland, etc. relating to that transfer, etc., the following provisions apply with regard to the application of the provisions of paragraph (7).
machine translation, not official
**一** 当該承認に係る譲渡等は、なかつたものとみなす。
art-70-6/par-20/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-20/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-20/item-1
the transfer, etc. relating to that approval is deemed not to have taken place;
machine translation, not official
**二** 当該譲渡等があつた日から一年を経過する日において、当該承認に係る譲渡等の対価の額の全部又は一部に相当する価額の代替特例農地等を当該譲渡等に係る特例農地等に代わるものとして当該農業相続人の農業の用に供する農地又は採草放牧地としていない場合には、当該譲渡等に係る特例農地等のうちその農業の用に供していないものに対応するものとして政令で定める部分は、同日において譲渡等をされたものとみなす。
art-70-6/par-20/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-20/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-20/item-2
if, on the day on which one year has elapsed from the day on which that transfer, etc. took place, replacement special farmland, etc. of a value equivalent to all or part of the amount of consideration for the transfer, etc. relating to that approval has not been made farmland or pasture land used for the farming heir's agriculture in place of the special farmland, etc. relating to that transfer, etc., the portion specified by Cabinet Order as corresponding to the part of the special farmland, etc. relating to that transfer, etc. that has not been used for that agriculture is deemed to have been subject to a transfer, etc. on that day;
machine translation, not official
**三** 当該譲渡等があつた日から一年を経過する日までに当該承認に係る譲渡等の対価の額の全部又は一部に相当する価額の代替特例農地等を当該譲渡等に係る特例農地等に代わるものとして当該農業相続人の農業の用に供する農地又は採草放牧地とした場合には、当該譲渡等に係る特例農地等に代わるものとして当該農業相続人の農業の用に供した代替特例農地等は、第一項の規定の適用を受ける特例農地等とみなす。
art-70-6/par-20/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-20/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-20/item-3
if, by the day on which one year has elapsed from the day on which that transfer, etc. took place, replacement special farmland, etc. of a value equivalent to all or part of the amount of consideration for the transfer, etc. relating to that approval has been made farmland or pasture land used for the farming heir's agriculture in place of the special farmland, etc. relating to that transfer, etc., the replacement special farmland, etc. used for the farming heir's agriculture in place of the special farmland, etc. relating to that transfer, etc. is deemed to be special farmland, etc. to which the provisions of paragraph (1) apply.
machine translation, not official
**第二十一項** 第七十条の四第十七項の規定は、第八項の場合において、第一項の規定の適用を受ける農業相続人が、第八項の買取りの申出等があつた日から一年以内に当該買取りの申出等に係る都市営農農地等若しくは特定市街化区域農地等に係る農地若しくは採草放牧地の全部若しくは一部の譲渡等をする見込みであり、かつ、当該譲渡等があつた日から一年以内に当該譲渡等の対価の額の全部若しくは一部をもつて農地若しくは採草放牧地を取得する見込みであること又は同項に規定する告示があつた日若しくは事由が生じた日から一年以内に当該告示若しくは事由に係る特定市街化区域農地等に係る農地若しくは採草放牧地の全部若しくは一部が都市営農農地等に該当することとなる見込みであることにつき、政令で定めるところにより納税地の所轄税務署長の承認を受けたときについて準用する。この場合において、同条第十七項中「第一項、第四項及び第五項」とあるのは「第七十条の六第一項、第七項及び第八項」と、同項第一号中「第一項ただし書及び第四項」とあるのは「第七十条の六第一項ただし書及び第七項」と、「特定農地等」とあるのは「都市営農農地等又は特定市街化区域農地等に係る農地若しくは採草放牧地（以下この項において「特定農地等」という。）」と、同項第二号中「第五項」とあるのは「第七十条の六第八項」と、同項第三号中「第一項」とあるのは「第七十条の六第一項」と読み替えるものとする。
art-70-6/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-21
The provisions of Article 70-4, paragraph (17) apply mutatis mutandis to the case referred to in paragraph (8) where the farming heir to whom the provisions of paragraph (1) apply has obtained approval from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that, within one year from the day on which the request for purchase, etc. referred to in paragraph (8) took place, the farming heir will carry out a transfer, etc. of all or part of the farmland or pasture land relating to the farmland, etc. for urban farming or the specified farmland, etc. in an urbanization promotion area relating to that request for purchase, etc. and that, within one year from the day on which that transfer, etc. took place, the farming heir will acquire farmland or pasture land with all or part of the amount of consideration for that transfer, etc., or for the expectation that, within one year from the day on which the public notice prescribed in that paragraph was given or the day on which the event prescribed in that paragraph occurred, all or part of the farmland or pasture land relating to the specified farmland, etc. in an urbanization promotion area relating to that public notice or event will come to fall under farmland, etc. for urban farming. In this case, the phrase "paragraphs (1), (4) and (5)" in paragraph (17) of that Article is deemed to be replaced with "Article 70-6, paragraphs (1), (7) and (8)"; in item (i) of that paragraph, the phrase "the proviso to paragraph (1) and paragraph (4)" is deemed to be replaced with "the proviso to Article 70-6, paragraph (1) and paragraph (7) of that Article", and the phrase "specified farmland, etc." is deemed to be replaced with "farmland or pasture land relating to farmland, etc. for urban farming or specified farmland, etc. in an urbanization promotion area (referred to as 'specified farmland, etc.' in this paragraph)"; the phrase "paragraph (5)" in item (ii) of that paragraph is deemed to be replaced with "Article 70-6, paragraph (8)"; and the phrase "paragraph (1)" in item (iii) of that paragraph is deemed to be replaced with "Article 70-6, paragraph (1)".
machine translation, not official
**第二十二項** 第一項本文の規定の適用を受ける農業相続人が、同項に規定する納税猶予期限前に同項の規定の適用を受ける特例農地等の全部又は一部を第七十条の四第十八項に規定する一時的道路用地等（以下この条において「一時的道路用地等」という。）の用に供するために地上権、賃借権又は使用貸借による権利の設定（民法第二百六十九条の二第一項の地上権の設定を除く。以下第二十四項までにおいて「地上権等の設定」という。）に基づき貸付けを行つた場合において、当該貸付けに係る期限（以下この項において「貸付期限」という。）の到来後遅滞なく当該一時的道路用地等の用に供していた特例農地等を当該農業相続人の農業の用に供する見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときにおける第一項及び第七項の規定の適用については、次に定めるところによる。
art-70-6/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-22
In the case where the farming heir to whom the provisions of the main clause of paragraph (1) apply has, before the tax payment grace period deadline prescribed in that paragraph, lent all or part of the special farmland, etc. to which the provisions of that paragraph apply based on the creation of a superficies right, a right of lease or a right based on a loan for use (excluding the creation of a superficies right under Article 269-2, paragraph (1) of the Civil Code; referred to as the "creation of a superficies right, etc." hereinafter through paragraph (24)) for use as land temporarily used for roads, etc. prescribed in Article 70-4, paragraph (18) (referred to as "land temporarily used for roads, etc." in this Article), if the farming heir has obtained approval from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that the farming heir will use the special farmland, etc. that had been used as that land temporarily used for roads, etc. for the farming heir's agriculture without delay after the arrival of the term relating to that lending (referred to as the "lease term" in this paragraph), the following provisions apply with regard to the application of the provisions of paragraphs (1) and (7).
machine translation, not official
**一** 当該承認に係る地上権等の設定は、なかつたものとみなす。
art-70-6/par-22/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-22/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-22/item-1
the creation of a superficies right, etc. relating to that approval is deemed not to have taken place;
machine translation, not official
**二** 当該農業相続人が、当該貸付期限から二月を経過する日までに当該一時的道路用地等の用に供されていた特例農地等の全部又は一部を当該農業相続人の農業の用に供していない場合には、当該特例農地等のうち当該農業相続人の農業の用に供していない部分は、同日において地上権等の設定があつたものとみなす。
art-70-6/par-22/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-22/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-22/item-2
in the case where the farming heir has not used all or part of the special farmland, etc. that had been used as that land temporarily used for roads, etc. for the farming heir's agriculture by the day on which two months have elapsed from that lease term, a creation of a superficies right, etc. is deemed to have taken place on that day with regard to the part of that special farmland, etc. that the farming heir has not used for the farming heir's agriculture;
machine translation, not official
**三** 当該一時的道路用地等の用に供されている特例農地等の全部又は一部のうちに準農地がある場合の第七項の規定の適用については、同項中「十年を経過する日において当該農業相続人が有する同項」とあるのは「十年を経過する日（当該農業相続人が有する準農地が第二十二項の規定の適用を受ける場合における当該準農地については、同日又は同項に規定する貸付期限から二月を経過する日のいずれか遅い日とする。以下この項において同じ。）において当該農業相続人が有する第一項」と、「同日」とあるのは「当該十年を経過する日」とする。
art-70-6/par-22/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-22/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-22/item-3
with regard to the application of the provisions of paragraph (7) in the case where all or part of the special farmland, etc. used as that land temporarily used for roads, etc. includes quasi-farmland, the phrase "held by the farming heir on the day on which 10 years have elapsed, to which the provisions of that paragraph" in that paragraph is deemed to be replaced with "held by the farming heir on the day on which 10 years have elapsed (or, for quasi-farmland held by the farming heir in the case where that quasi-farmland is subject to the provisions of paragraph (22), that day or the day on which two months have elapsed from the lease term prescribed in that paragraph, whichever is later; the same applies hereinafter in this paragraph), to which the provisions of paragraph (1)", and the phrase "that day" is deemed to be replaced with "that day on which 10 years have elapsed".
machine translation, not official
**第二十三項** 前項の規定の適用を受ける農業相続人は、同項の承認を受けた日の翌日から起算して一年を経過するごとの日までに、政令で定めるところにより、当該一時的道路用地等の用に供されている特例農地等に係る地上権等の設定に関する事項その他財務省令で定める事項を記載した届出書（次項において「継続貸付届出書」という。）を納税地の所轄税務署長に提出しなければならない。
art-70-6/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-23
The farming heir to whom the provisions of the preceding paragraph apply must, by each day on which a period of one year elapses, counting from the day following the day on which the farming heir obtained the approval referred to in that paragraph, submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating matters concerning the creation of a superficies right, etc. relating to the special farmland, etc. used as that land temporarily used for roads, etc. and other matters specified by Order of the Ministry of Finance (referred to as a "written notification of continued lending" in the following paragraph).
machine translation, not official
**第二十四項** 前項に規定する継続貸付届出書がその提出期限までに納税地の所轄税務署長に提出されなかつた場合には、当該提出期限の翌日から二月を経過する日に当該継続貸付届出書に係る一時的道路用地等の用に供されている特例農地等に係る地上権等の設定があつたものとして、第一項ただし書及び第七項の規定を適用する。ただし、当該継続貸付届出書が当該提出期限までに提出されなかつた場合においても、当該所轄税務署長が当該提出期限内にその提出がなかつたことについてやむを得ない事情があると認める場合において、政令で定めるところにより当該継続貸付届出書が当該所轄税務署長に提出されたときは、この限りでない。
art-70-6/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-24 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-24
In the case where the written notification of continued lending prescribed in the preceding paragraph has not been submitted to the district director with jurisdiction over the place for tax payment by its submission deadline, the provisions of the proviso to paragraph (1) and paragraph (7) apply on the assumption that a creation of a superficies right, etc. relating to the special farmland, etc. used as the land temporarily used for roads, etc. relating to that written notification of continued lending took place on the day on which two months have elapsed from the day following that submission deadline; provided, however, that this does not apply if, even in the case where that written notification of continued lending has not been submitted by that submission deadline, the district director finds that there were unavoidable circumstances for the failure to submit it within that submission deadline and that written notification of continued lending has been submitted to the district director pursuant to the provisions of Cabinet Order.
machine translation, not official
**第二十五項** 第二十二項の規定の適用を受けている農業相続人が死亡した場合において、当該農業相続人の相続人に係る第一項の規定の適用については、当該一時的道路用地等の用に供されている特例農地等（政令で定めるものを除く。）は当該農業相続人がその死亡の日まで農業の用に供していたものと、当該特例農地等は第二十二項の承認を受けた特例農地等とみなして、この条の規定を適用する。この場合において、当該死亡による相続又は遺贈に係る相続税の課税価格の計算の基礎に算入すべき当該特例農地等の価額は、当該一時的道路用地等の用に供されていないものとした場合における当該特例農地等としての価額による。
art-70-6/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-25 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-25
In the case where a farming heir who is receiving the application of the provisions of paragraph (22) has died, with regard to the application of the provisions of paragraph (1) relating to the heir of that farming heir, the provisions of this Article apply by deeming the special farmland, etc. used as that land temporarily used for roads, etc. (excluding that specified by Cabinet Order) to have been used by that farming heir for agriculture until the day of the farming heir's death, and deeming that special farmland, etc. to be special farmland, etc. for which the approval referred to in paragraph (22) has been obtained. In this case, the value of that special farmland, etc. to be included in the basis for calculating the taxable value for inheritance tax relating to inheritance or bequest due to that death is its value as that special farmland, etc. on the assumption that it is not used as that land temporarily used for roads, etc.
machine translation, not official
**第二十六項** 前三項に定めるもののほか、第二十二項の規定の適用を受ける一時的道路用地等の用に供されている特例農地等が都市営農農地等である場合における第八項の規定の適用に関する事項その他第二十二項の規定の適用に関し必要な事項は、政令で定める。
art-70-6/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-26 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-26
Beyond what is provided for in the preceding three paragraphs, matters concerning the application of the provisions of paragraph (8) in the case where the special farmland, etc. used as land temporarily used for roads, etc. to which the provisions of paragraph (22) apply is farmland, etc. for urban farming, and other necessary matters concerning the application of the provisions of paragraph (22), are specified by Cabinet Order.
machine translation, not official
**第二十七項** 第二十五項の規定は、第七十条の四第十八項の規定の適用を受けている同項に規定する受贈者が死亡した場合及び同項の規定の適用を受けている同項に規定する受贈者に係る同条第一項に規定する贈与者が死亡し、同条第十八項に規定する一時的道路用地等の用に供されている同条第一項に規定する農地等が前条第一項の規定により相続又は遺贈により取得されたものとみなされる場合について準用する。
art-70-6/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-27
The provisions of paragraph (25) apply mutatis mutandis to the case where a donee prescribed in Article 70-4, paragraph (18) who is receiving the application of the provisions of that paragraph has died, and to the case where the donor prescribed in paragraph (1) of that Article relating to a donee prescribed in paragraph (18) of that Article who is receiving the application of the provisions of that paragraph has died and the farmland, etc. prescribed in paragraph (1) of that Article used as land temporarily used for roads, etc. prescribed in paragraph (18) of that Article is deemed to have been acquired by inheritance or bequest pursuant to the provisions of paragraph (1) of the preceding Article.
machine translation, not official
**第二十八項** 第七十条の四第二十二項から第二十五項までの規定は、第一項本文の規定の適用を受ける農業相続人が障害、疾病その他の事由により同項本文の規定の適用を受ける特例農地等について当該農業相続人の農業の用に供することが困難な状態として政令で定める状態となつた場合（次条第一項に規定する特定貸付けができない場合として政令で定める場合に限る。）において、当該特例農地等について地上権、永小作権、使用貸借による権利又は賃借権の設定（民法第二百六十九条の二第一項の地上権の設定を除く。）に基づく貸付け（次項において「営農困難時貸付け」という。）を行つたときについて準用する。この場合において、第七十条の四第二十二項中「第一項ただし書及び第四項」とあるのは「第七十条の六第一項ただし書及び第七項」と、「農地等（」とあるのは「特例農地等（」と、「営農困難時貸付農地等」とあるのは「営農困難時貸付特例農地等」と、同条第二十三項中「営農困難時貸付農地等」とあるのは「営農困難時貸付特例農地等」と、「第一項ただし書及び第四項」とあるのは「第七十条の六第一項ただし書及び第七項」と、「受贈者」とあるのは「農業相続人」と、同条第二十五項中「受贈者」とあるのは「農業相続人」と、「第二十七項」とあるのは「第七十条の六第三十二項」と読み替えるものとする。
art-70-6/par-28 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-28 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-28
The provisions of Article 70-4, paragraphs (22) through (25) apply mutatis mutandis to the case where the farming heir to whom the provisions of the main clause of paragraph (1) apply has come to be in a state specified by Cabinet Order as a state in which it is difficult for the farming heir to use the special farmland, etc. to which the provisions of the main clause of that paragraph apply for the farming heir's agriculture due to disability, illness or any other reason (limited to the case specified by Cabinet Order as a case where a specified loan prescribed in paragraph (1) of the following Article cannot be made), and the farming heir has lent that special farmland, etc. based on the creation of a superficies right, a farming right, a right based on a loan for use or a right of lease (excluding the creation of a superficies right under Article 269-2, paragraph (1) of the Civil Code) (that lending is referred to as a "loan due to difficulty in farming" in the following paragraph). In this case, in Article 70-4, paragraph (22), the phrase "the proviso to paragraph (1) and paragraph (4)" is deemed to be replaced with "the proviso to Article 70-6, paragraph (1) and paragraph (7) of that Article", the phrase "farmland, etc. (" is deemed to be replaced with "special farmland, etc. (", and the phrase "farmland, etc. loaned due to difficulty in farming" is deemed to be replaced with "special farmland, etc. loaned due to difficulty in farming"; in paragraph (23) of that Article, the phrase "farmland, etc. loaned due to difficulty in farming" is deemed to be replaced with "special farmland, etc. loaned due to difficulty in farming", the phrase "the proviso to paragraph (1) and paragraph (4)" is deemed to be replaced with "the proviso to Article 70-6, paragraph (1) and paragraph (7) of that Article", and the phrase "donee" is deemed to be replaced with "farming heir"; and in paragraph (25) of that Article, the phrase "donee" is deemed to be replaced with "farming heir" and the phrase "paragraph (27)" is deemed to be replaced with "Article 70-6, paragraph (32)".
machine translation, not official
**第二十九項** 前項において準用する第七十条の四第二十二項の規定の適用を受ける農業相続人が死亡した場合における当該農業相続人の相続人に係る第一項の規定の適用については、営農困難時貸付けを行つた特例農地等は、当該農業相続人がその死亡の日まで農業の用に供していたものとみなす。
art-70-6/par-29 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-29 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-29
With regard to the application of the provisions of paragraph (1) relating to the heir of a farming heir in the case where the farming heir to whom the provisions of Article 70-4, paragraph (22) as applied mutatis mutandis pursuant to the preceding paragraph apply has died, the special farmland, etc. for which a loan due to difficulty in farming has been made is deemed to have been used by that farming heir for agriculture until the day of the farming heir's death.
machine translation, not official
**第三十項** 前項の規定は、第七十条の四第二十二項の規定の適用を受ける同項に規定する受贈者が死亡した場合及び同項の規定の適用を受ける同項に規定する受贈者に係る同条第一項に規定する贈与者が死亡し、同条第二十二項に規定する営農困難時貸付農地等が前条第一項の規定により相続又は遺贈により取得されたものとみなされる場合について準用する。
art-70-6/par-30 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-30 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-30
The provisions of the preceding paragraph apply mutatis mutandis to the case where a donee prescribed in Article 70-4, paragraph (22) to whom the provisions of that paragraph apply has died, and to the case where the donor prescribed in paragraph (1) of that Article relating to a donee prescribed in paragraph (22) of that Article to whom the provisions of that paragraph apply has died and the farmland, etc. loaned due to difficulty in farming prescribed in paragraph (22) of that Article is deemed to have been acquired by inheritance or bequest pursuant to the provisions of paragraph (1) of the preceding Article.
machine translation, not official
**第三十一項** 第一項の規定は、同項の規定の適用を受けようとする農業相続人のその被相続人からの相続又は遺贈により取得をした農地及び採草放牧地並びに準農地に係る相続税の申告書に、当該農地及び採草放牧地並びに準農地につき同項の規定の適用を受けようとする旨の記載がない場合又は当該農地及び採草放牧地並びに準農地の明細並びに当該農地及び採草放牧地並びに準農地に係る納税猶予分の相続税額の計算に関する明細その他財務省令で定める事項を記載した書類の添付がない場合には、適用しない。
art-70-6/par-31 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-31
The provisions of paragraph (1) do not apply in the case where the inheritance tax return relating to the farmland, pasture land and quasi-farmland acquired by inheritance or bequest from the decedent by the farming heir seeking the application of the provisions of that paragraph does not contain a statement that the application of the provisions of that paragraph is sought for that farmland, pasture land and quasi-farmland, or in the case where a document stating details of that farmland, pasture land and quasi-farmland, details concerning the calculation of the inheritance tax subject to deferral relating to that farmland, pasture land and quasi-farmland, and other matters specified by Order of the Ministry of Finance is not attached to that return.
machine translation, not official
**第三十二項** 第一項の規定の適用を受ける農業相続人は、同項に規定する相続税の全部につき同項、第八項、第三十五項又は第三十六項の規定による納税の猶予に係る期限が確定するまでの間、第一項の相続税の申告書の提出期限の翌日から起算して三年を経過するごとの日までに、政令で定めるところにより、引き続いて同項の規定の適用を受けたい旨及び同項の規定の適用を受ける特例農地等に係る農業経営に関する事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-70-6/par-32 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-32
The farming heir to whom the provisions of paragraph (1) apply must, until the deadline of the tax payment grace period under the provisions of that paragraph, paragraph (8), paragraph (35) or paragraph (36) is fixed for all of the inheritance tax prescribed in paragraph (1), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, by each day on which a period of three years elapses, counting from the day following the due date for filing the inheritance tax return referred to in paragraph (1), a written notification stating that the farming heir wishes to continue to receive the application of the provisions of that paragraph and matters concerning the farming business relating to the special farmland, etc. to which the provisions of that paragraph apply.
machine translation, not official
**第三十三項** 前項の届出書が同項に規定する期限までに提出されなかつた場合においても、同項の税務署長が当該期限内にその提出がなかつたことについてやむを得ない事情があると認める場合において、政令で定めるところにより、当該届出書が当該税務署長に提出されたときは、第三十五項の規定の適用については、当該届出書が当該期限内に提出されたものとみなす。
art-70-6/par-33 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-33
Even in the case where the written notification referred to in the preceding paragraph has not been submitted by the time limit prescribed in that paragraph, if the district director referred to in that paragraph finds that there were unavoidable circumstances for the failure to submit it within that time limit and that written notification has been submitted to that district director pursuant to the provisions of Cabinet Order, that written notification is deemed to have been submitted within that time limit with regard to the application of the provisions of paragraph (35).
machine translation, not official
**第三十四項** 第一項に規定する相続税（既に第七項、第八項又は第三十九項（第四号に係る部分に限る。）の規定の適用があつた場合には、譲渡特例農地等に係る相続税、特定農地等に係る相続税及び同号に定める相続税を除く。次項、第三十九項第一号から第三号まで並びに第四十項第一号及び第五号において同じ。）並びに当該相続税に係る利子税及び延滞税の徴収を目的とする国の権利の時効については、第三十七項において準用する第七十条の四第三十二項第三号の規定により読み替えて適用される国税通則法第七十三条第四項の規定の適用がある場合を除き、第三十二項の届出書の提出があつた時から当該届出書の提出期限までの間は完成せず、当該提出期限の翌日から新たにその進行を始めるものとする。
art-70-6/par-34 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-34
With regard to the prescription of the national government's right to collect the inheritance tax prescribed in paragraph (1) (excluding, in the case where the provisions of paragraph (7), paragraph (8) or paragraph (39) (limited to the part relating to item (iv)) have already been applied, inheritance tax on transferred special farmland, etc., inheritance tax on specified farmland, etc. and the inheritance tax specified in that item; the same applies in the following paragraph, paragraph (39), items (i) through (iii) and paragraph (40), items (i) and (v)) and the interest tax and delinquent tax relating to that inheritance tax, except in the case where the provisions of Article 73, paragraph (4) of the Act on General Rules for National Taxes as applied by replacing terms pursuant to the provisions of Article 70-4, paragraph (32), item (iii) as applied mutatis mutandis pursuant to paragraph (37) apply, the prescription is not completed during the period from the time of submission of the written notification referred to in paragraph (32) until the submission deadline of that written notification, and is to begin to run anew from the day following that submission deadline.
machine translation, not official
**第三十五項** 第三十二項の届出書が同項に規定する期限までに提出されない場合には、第一項に規定する相続税については、同項の規定にかかわらず、当該期限の翌日から二月を経過する日（当該期限後同日以前に同項の規定の適用を受ける農業相続人が死亡した場合には、当該農業相続人の相続人が当該農業相続人の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
art-70-6/par-35 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-35 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-35
In the case where the written notification referred to in paragraph (32) is not submitted by the time limit prescribed in that paragraph, notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the inheritance tax prescribed in that paragraph is the day on which two months have elapsed from the day following that time limit (or, in the case where the farming heir to whom the provisions of that paragraph apply has died after that time limit and on or before that day, the day on which six months have elapsed from the day following the day on which the heir of the farming heir came to know of the commencement of the succession due to the death of the farming heir).
machine translation, not official
**第三十六項** 第一項の場合において、同項の規定の適用を受ける農業相続人が同項に規定する担保について国税通則法第五十一条第一項の規定による命令に応じないときは、税務署長は、第一項に規定する相続税（既に第七項、第八項又は第三十九項（第四号に係る部分に限る。）の規定の適用があつた場合において、これらの規定による納税の猶予に係る期限が到来しているものを除く。）に係る第一項の規定による納税の猶予に係る期限を繰り上げることができる。この場合においては、同法第四十九条第二項及び第三項の規定を準用する。
art-70-6/par-36 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-36 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-36
In the case referred to in paragraph (1), if the farming heir to whom the provisions of that paragraph apply does not comply with an order under the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes with regard to the security prescribed in paragraph (1), the district director may accelerate the deadline of the tax payment grace period under the provisions of paragraph (1) relating to the inheritance tax prescribed in paragraph (1) (excluding, in the case where the provisions of paragraph (7), paragraph (8) or paragraph (39) (limited to the part relating to item (iv)) have already been applied, the inheritance tax for which the deadline of the tax payment grace period under those provisions has arrived). In this case, the provisions of Article 49, paragraphs (2) and (3) of that Act apply mutatis mutandis.
machine translation, not official
**第三十七項** 第七十条の四第三十二項の規定は、第一項の規定による納税の猶予がされた場合における国税通則法及び国税徴収法の規定の適用について準用する。この場合において、同条第三十二項第一号中「第一項」とあるのは「第七十条の六第一項」と、「第四項、第五項又は前二項」とあるのは「同条第七項、第八項、第三十五項又は第三十六項」と、同項第二号中「第一項」とあるのは「第七十条の六第一項」と、「贈与税に」とあるのは「相続税に」と、「贈与税の」とあるのは「相続税の」と、「納税猶予分の贈与税額と」とあるのは「同項に規定する納税猶予分の相続税額と」と、「当該納税猶予分の贈与税額」とあるのは「当該納税猶予分の相続税額」と、同項第三号中「第一項の規定による納税の猶予を受けた贈与税」とあるのは「第七十条の六第一項の規定による納税の猶予を受けた相続税」と、「第七十条の四第一項」とあるのは「第七十条の六第一項」と読み替えるものとする。
art-70-6/par-37 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-37 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-37
The provisions of Article 70-4, paragraph (32) apply mutatis mutandis to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act in the case where a tax payment grace period has been granted under the provisions of paragraph (1). In this case, in item (i) of paragraph (32) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-6, paragraph (1)", and the phrase "paragraph (4), paragraph (5) or the preceding two paragraphs" is deemed to be replaced with "paragraph (7), paragraph (8), paragraph (35) or paragraph (36) of that Article"; in item (ii) of that paragraph, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-6, paragraph (1)", the phrase "on gift tax" is deemed to be replaced with "on inheritance tax", the phrase "of that gift tax" is deemed to be replaced with "of that inheritance tax", the phrase "the gift tax subject to deferral and" is deemed to be replaced with "the inheritance tax subject to deferral prescribed in that paragraph and", and the phrase "that gift tax subject to deferral" is deemed to be replaced with "that inheritance tax subject to deferral"; and in item (iii) of that paragraph, the phrase "gift tax for which a tax payment grace period has been granted under the provisions of paragraph (1)" is deemed to be replaced with "inheritance tax for which a tax payment grace period has been granted under the provisions of Article 70-6, paragraph (1)", and the phrase "Article 70-4, paragraph (1)" is deemed to be replaced with "Article 70-6, paragraph (1)".
machine translation, not official
**第三十八項** 第一項の規定による納税の猶予がされた場合における相続税法第三十八条、第四十一条、第四十七条、第四十八条の二、第五十二条又は第五十三条の規定の適用については、次に定めるところによる。
art-70-6/par-38 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-38 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-38
With regard to the application of the provisions of Article 38, Article 41, Article 47, Article 48-2, Article 52 or Article 53 of the Inheritance Tax Act in the case where a tax payment grace period has been granted under the provisions of paragraph (1), the following provisions apply.
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**一** 第一項ただし書、第七項、第八項（第一号イに係る部分に限る。）、第三十五項又は第三十六項の規定に該当する相続税及び第四十項第五号に規定する政令で定めるところにより計算した金額に相当する相続税については、相続税法第三十八条第一項及び第四十一条第一項の規定は、適用しない。
art-70-6/par-38/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-38/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-38/item-1
the provisions of Article 38, paragraph (1) and Article 41, paragraph (1) of the Inheritance Tax Act do not apply to inheritance tax that falls under the provisions of the proviso to paragraph (1), paragraph (7), paragraph (8) (limited to the part relating to item (i), (a)), paragraph (35) or paragraph (36), or to inheritance tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order prescribed in paragraph (40), item (v);
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**二** 相続又は遺贈により取得をした財産のうちに特例農地等に該当するものがある者の当該財産に係る相続税で第一項に規定する相続税以外のものについては、当該特例農地等の価額は、当該特例農地等につき第二項第一号に規定する農業投資価格を基準として計算した価額であるものとして、相続税法第三十八条第一項（同法第四十四条第二項において準用する場合を含む。）、第四十七条第五項、第五十二条第一項又は第五十三条第四項第二号ロの規定を適用する。
art-70-6/par-38/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-38/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-38/item-2
with regard to inheritance tax, other than the inheritance tax prescribed in paragraph (1), relating to the property of a person whose property acquired by inheritance or bequest includes property that falls under special farmland, etc., the provisions of Article 38, paragraph (1) (including as applied mutatis mutandis pursuant to Article 44, paragraph (2) of that Act), Article 47, paragraph (5), Article 52, paragraph (1) or Article 53, paragraph (4), item (ii), (b) of the Inheritance Tax Act apply on the assumption that the value of that special farmland, etc. is the value calculated for that special farmland, etc. based on the agricultural investment price prescribed in paragraph (2), item (i);
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**三** 第八項第一号ロ及び第二号の規定に該当する特定農地等に係る相続税については、相続税法第三十八条第一項の延納期間は、五年以内とし、同法第五十二条第一項の利子税の割合は、年六・六パーセントとして、これらの規定を適用し、同法第四十一条第一項及び第四十八条の二第一項の規定は、適用しない。
art-70-6/par-38/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-38/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-38/item-3
with regard to inheritance tax on specified farmland, etc. that falls under the provisions of paragraph (8), item (i), (b) and item (ii), the provisions of Article 38, paragraph (1) and Article 52, paragraph (1) of the Inheritance Tax Act apply with the period of deferred payment under Article 38, paragraph (1) of that Act being within five years and the rate of interest tax under Article 52, paragraph (1) of that Act being 6.6 percent per annum, and the provisions of Article 41, paragraph (1) and Article 48-2, paragraph (1) of that Act do not apply.
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**第三十九項** 第一項の場合において、同項の規定の適用を受ける農業相続人が次の各号（当該特例農地等のうちに都市営農農地等を有する農業相続人にあつては、第一号から第三号まで。以下この項において同じ。）のいずれかに掲げる場合に該当することとなつたとき（その該当することとなつた日前に第一項ただし書又は第三十五項の規定の適用があつた場合及び同日前に第三十六項の規定による納税の猶予に係る期限の繰上げがあつた場合を除く。）は、当該各号に定める相続税は、政令で定めるところにより、免除する。
art-70-6/par-39 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-39 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-39
In the case referred to in paragraph (1), when the farming heir to whom the provisions of that paragraph apply has come to fall under any of the cases listed in the following items (or, for a farming heir who holds farmland, etc. for urban farming among that special farmland, etc., items (i) through (iii); the same applies hereinafter in this paragraph) (excluding the case where the provisions of the proviso to paragraph (1) or paragraph (35) have been applied before the day on which the farming heir came to so fall, and the case where the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (36) before that day), the inheritance tax specified in the relevant item is exempted pursuant to the provisions of Cabinet Order:
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**一** 当該農業相続人が死亡した場合 第一項に規定する相続税
art-70-6/par-39/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-39/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-39/item-1
in the case where the farming heir has died: the inheritance tax prescribed in paragraph (1);
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**二** 当該農業相続人が第一項の規定の適用を受ける特例農地等の全部につき第七十条の四の規定の適用に係る贈与をした場合 同項に規定する相続税
art-70-6/par-39/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-39/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-39/item-2
in the case where the farming heir has made a gift to which the provisions of Article 70-4 apply of all of the special farmland, etc. to which the provisions of paragraph (1) apply: the inheritance tax prescribed in that paragraph;
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**三** 当該農業相続人が第一項の規定の適用を受ける特例農地等の一部につき第七十条の四の規定の適用に係る贈与をした場合 同項に規定する相続税のうち、当該特例農地等のうち当該贈与をしたものに係る農業投資価格控除後の価額に対応する部分の金額として政令で定めるところにより計算した金額に相当するもの
art-70-6/par-39/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-39/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-39/item-3
in the case where the farming heir has made a gift to which the provisions of Article 70-4 apply of part of the special farmland, etc. to which the provisions of paragraph (1) apply: out of the inheritance tax prescribed in that paragraph, the inheritance tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the portion corresponding to the value after deduction of the agricultural investment price relating to the part of that special farmland, etc. of which the gift was made;
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**四** 当該農業相続人がその被相続人からの相続又は遺贈により取得をした第一項の規定の適用を受ける特例農地等の当該取得に係る相続税の申告書の提出期限の翌日から二十年を経過した場合 同項に規定する相続税のうち、当該特例農地等のうち市街化区域内農地等（第七十条の四第二項第四号ロ又はハに掲げる農地であつて同項第三号イからハまでに掲げる区域内に所在するもの及び生産緑地等を除く。）に係る農業投資価格控除後の価額に対応する部分の金額として政令で定めるところにより計算した金額に相当するもの
art-70-6/par-39/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-39/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-39/item-4
in the case where 20 years have elapsed from the day following the due date for filing the inheritance tax return relating to the acquisition of the special farmland, etc. to which the provisions of paragraph (1) apply that the farming heir acquired by inheritance or bequest from the decedent: out of the inheritance tax prescribed in that paragraph, the inheritance tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the portion corresponding to the value after deduction of the agricultural investment price relating to farmland, etc. within an urbanization promotion area (excluding farmland listed in Article 70-4, paragraph (2), item (iv), (b) or (c) that is located within the areas listed in item (iii), (a) through (c) of that paragraph, and productive green land, etc.) out of that special farmland, etc.
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**第四十項** 第一項の規定の適用を受けた農業相続人は、次の各号のいずれかに掲げる場合に該当する場合には、当該各号に規定する相続税に相当する金額を基礎とし、当該相続税に係る相続税の申告書の提出期限の翌日から当該各号に定める納税の猶予に係る期限までの期間に応じ、年三・六パーセント（特例農地等のうちに相続又は遺贈により取得をした日において都市営農農地等であるものを有しない農業相続人にあつては、当該各号に規定する相続税に相当する金額のうち市街化区域内農地等で政令で定めるものに係る農業投資価格控除後の価額に対応する部分の金額として政令で定めるところにより計算した金額を基礎とする部分については、年六・六パーセント）の割合を乗じて計算した金額に相当する利子税を、当該各号に規定する相続税にあわせて納付しなければならない。
art-70-6/par-40 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-40 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-40
In the case where a farming heir who has received the application of the provisions of paragraph (1) falls under any of the cases listed in the following items, the farming heir must pay, together with the inheritance tax prescribed in the relevant item, interest tax equivalent to the amount calculated by multiplying the amount equivalent to the inheritance tax prescribed in that item, as the base, by a rate of 3.6 percent per annum (or, for a farming heir who does not hold, among the special farmland, etc., any farmland, etc. for urban farming as of the day on which the farming heir acquired it by inheritance or bequest, 6.6 percent per annum for the portion whose base is the amount calculated pursuant to the provisions of Cabinet Order as the portion, out of the amount equivalent to the inheritance tax prescribed in the relevant item, corresponding to the value after deduction of the agricultural investment price relating to farmland, etc. within an urbanization promotion area specified by Cabinet Order) according to the period from the day following the due date for filing the inheritance tax return relating to that inheritance tax until the deadline of the tax payment grace period specified in that item:
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**一** 第一項ただし書の規定の適用があつた場合（第六号に掲げる場合に該当する場合を除く。） 同項に規定する相続税に係る同項ただし書の規定による納税の猶予に係る期限
art-70-6/par-40/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-40/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-40/item-1
in the case where the provisions of the proviso to paragraph (1) have been applied (excluding the case falling under the case listed in item (vi)): the deadline of the tax payment grace period under the provisions of the proviso to that paragraph relating to the inheritance tax prescribed in that paragraph;
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**二** 第七項の規定の適用があつた場合（第六号に掲げる場合に該当する場合を除く。） 譲渡特例農地等に係る相続税に係る同項の規定による納税の猶予に係る期限
art-70-6/par-40/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-40/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-40/item-2
in the case where the provisions of paragraph (7) have been applied (excluding the case falling under the case listed in item (vi)): the deadline of the tax payment grace period under the provisions of that paragraph relating to inheritance tax on transferred special farmland, etc.;
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**三** 第八項の規定の適用があつた場合（第六号に掲げる場合に該当する場合を除く。） 特定農地等に係る相続税に係る同項の規定による納税の猶予に係る期限
art-70-6/par-40/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-40/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-40/item-3
in the case where the provisions of paragraph (8) have been applied (excluding the case falling under the case listed in item (vi)): the deadline of the tax payment grace period under the provisions of that paragraph relating to inheritance tax on specified farmland, etc.;
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**四** 第三十五項の規定の適用があつた場合（第六号に掲げる場合に該当する場合を除く。） 同項に規定する相続税に係る同項の規定による納税の猶予に係る期限
art-70-6/par-40/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-40/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-40/item-4
in the case where the provisions of paragraph (35) have been applied (excluding the case falling under the case listed in item (vi)): the deadline of the tax payment grace period under the provisions of that paragraph relating to the inheritance tax prescribed in that paragraph;
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**五** 第一項の規定の適用を受ける特例農地等の一部につき第七十条の四の規定の適用に係る贈与をした場合（次号に掲げる場合に該当する場合を除く。） 同項に規定する相続税のうち、当該特例農地等のうち当該贈与をしなかつたものに係る農業投資価格控除後の価額に対応する部分の金額として政令で定めるところにより計算した金額に相当する相続税に係る同項本文の規定による納税の猶予に係る期限
art-70-6/par-40/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-40/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-40/item-5
in the case where a gift to which the provisions of Article 70-4 apply has been made of part of the special farmland, etc. to which the provisions of paragraph (1) apply (excluding the case falling under the case listed in the following item): the deadline of the tax payment grace period under the provisions of the main clause of that paragraph relating to the inheritance tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the portion, out of the inheritance tax prescribed in that paragraph, corresponding to the value after deduction of the agricultural investment price relating to the part of that special farmland, etc. of which the gift was not made;
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**六** 第三十六項の規定の適用があつた場合 同項に規定する相続税に係る同項の規定による納税の猶予に係る期限
art-70-6/par-40/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-40/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-40/item-6
in the case where the provisions of paragraph (36) have been applied: the deadline of the tax payment grace period under the provisions of that paragraph relating to the inheritance tax prescribed in that paragraph.
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**第四十一項** 第七十条の四第三十六項の規定は、第一項の規定の適用を受ける特例農地等について、農林水産大臣又は都道府県知事、市町村長若しくは農業委員会が同条第三十六項に規定する行為をしたことにより同項に規定する事実があつたことを知つた場合について準用する。この場合において、同項中「当該農地等」とあるのは、「第七十条の六第一項に規定する特例農地等」と読み替えるものとする。
art-70-6/par-41 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-41 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-41
The provisions of Article 70-4, paragraph (36) apply mutatis mutandis to the case where the Minister of Agriculture, Forestry and Fisheries, or a prefectural governor, mayor of a municipality or agricultural committee, has come to know, with regard to special farmland, etc. to which the provisions of paragraph (1) apply, that a fact prescribed in paragraph (36) of that Article has taken place as a result of having taken an action prescribed in that paragraph. In this case, the phrase "that farmland, etc." in that paragraph is deemed to be replaced with "special farmland, etc. prescribed in Article 70-6, paragraph (1)".
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**第四十二項** 第七十条の四第三十七項の規定は、第七項に規定する準農地に係る農業委員会（農業委員会等に関する法律第三条第一項ただし書又は第五項の規定により農業委員会を置かない市町村にあつては、市町村長）の通知について準用する。この場合において、第七十条の四第三十七項中「、第一項」とあるのは「、第七十条の六第一項」と、「受贈者」とあるのは「農業相続人」と、「第四項」とあるのは「同条第七項」と、「有する第一項」とあるのは「有する同条第一項」と読み替えるものとする。
art-70-6/par-42 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-42 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-42
The provisions of Article 70-4, paragraph (37) apply mutatis mutandis to notification by an agricultural committee (or, in a municipality that does not establish an agricultural committee pursuant to the provisions of the proviso to Article 3, paragraph (1) or paragraph (5) of the Act on Agricultural Commission, etc., the mayor of the municipality) relating to the quasi-farmland prescribed in paragraph (7). In this case, in Article 70-4, paragraph (37), the phrase "paragraph (1)" in "the donee to whom the provisions of paragraph (1) apply" is deemed to be replaced with "Article 70-6, paragraph (1)", the phrase "donee" is deemed to be replaced with "farming heir", the phrase "paragraph (4)" is deemed to be replaced with "paragraph (7) of that Article", and the phrase "paragraph (1)" in "to which the provisions of paragraph (1) have been applied and which is held" is deemed to be replaced with "paragraph (1) of that Article".
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**第四十三項** 第七十条の四第三十八項の規定は、税務署長が、第四十一項において準用する同条第三十六項の規定による農林水産大臣又は都道府県知事、市町村長若しくは農業委員会の通知及び前項において準用する同条第三十七項の規定による農業委員会の通知の事務に関し必要があると認める場合について準用する。この場合において、同条第三十八項中「第一項」とあるのは「第七十条の六第一項」と、「受贈者」とあるのは「農業相続人」と、「農地等」とあるのは「特例農地等」と読み替えるものとする。
art-70-6/par-43 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-43 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-43
The provisions of Article 70-4, paragraph (38) apply mutatis mutandis to the case where the district director finds it necessary in relation to the affairs of notification by the Minister of Agriculture, Forestry and Fisheries, or a prefectural governor, mayor of a municipality or agricultural committee, under the provisions of paragraph (36) of that Article as applied mutatis mutandis pursuant to paragraph (41), and of notification by an agricultural committee under the provisions of paragraph (37) of that Article as applied mutatis mutandis pursuant to the preceding paragraph. In this case, in paragraph (38) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-6, paragraph (1)", the phrase "donee" is deemed to be replaced with "farming heir", and the phrase "farmland, etc." is deemed to be replaced with "special farmland, etc.".
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**第四十四項** 第三項から前項までに定めるもののほか、同一の被相続人からの相続又は遺贈により財産の取得をした者のうちに第一項の規定の適用を受ける者がある場合における相続税法第二十条の規定により控除される金額の計算の方法、同法第二十七条の規定による相続税の申告書の提出その他第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-70-6/par-44 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-44 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-44
Beyond what is provided for in paragraph (3) through the preceding paragraph, the method of calculating the amount to be deducted pursuant to the provisions of Article 20 of the Inheritance Tax Act in the case where a person to whom the provisions of paragraph (1) apply is among the persons who have acquired property by inheritance or bequest from the same decedent, the filing of the inheritance tax return under the provisions of Article 27 of that Act, and other necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.
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### 第七十条の六の二（相続税の納税猶予を適用している場合の特定貸付けの特例） — Special Provisions on Specified Loans Where a Tax Payment Grace Period for Inheritance Tax Is Applied
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art-70-6-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-2
**第一項** 前条第一項本文の規定の適用を受ける同項に規定する農業相続人（以下この条において「猶予適用者」という。）が、同項に規定する納税猶予期限までに同項本文の規定の適用を受ける同項に規定する特例農地等（前条第六項第二号ロに規定する市街化区域内農地等を除く。）のうち農地又は採草放牧地の全部又は一部について農地中間管理事業の推進に関する法律第二条第三項に規定する農地中間管理事業（同項第七号に掲げる業務を行う事業を除く。）のために行われる使用貸借による権利又は賃借権（以下この項において「賃借権等」という。）の設定による貸付け（以下この項において「特定貸付け」という。）を行い、当該特定貸付けを行つた日から二月以内に、政令で定めるところにより特定貸付けを行つている旨その他の財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出した場合には、当該猶予適用者に係る前条第一項ただし書及び第七項の規定の適用については、当該特定貸付けを行つた当該農地又は採草放牧地の全部又は一部に係る賃借権等の設定はなかつたものと、農業経営は廃止していないものとみなす。
art-70-6-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-1
In the case where a farming heir prescribed in paragraph (1) of the preceding Article to whom the provisions of the main clause of that paragraph apply (referred to as a "person subject to the grace period" in this Article) has, by the tax payment grace period deadline prescribed in that paragraph, made a loan of all or part of the farmland or pasture land, out of the special farmland, etc. prescribed in that paragraph to which the provisions of the main clause of that paragraph apply (excluding farmland, etc. within an urbanization promotion area prescribed in paragraph (6), item (ii), (b) of the preceding Article), through the creation of a right based on a loan for use or a right of lease (referred to as a "right of lease, etc." in this paragraph) carried out for a farmland intermediary management project prescribed in Article 2, paragraph (3) of the Act on the Promotion of Farmland Intermediary Management Services (excluding a project that conducts the services listed in item (vii) of that paragraph) (that loan is referred to as a "specified loan" in this paragraph), and has, within two months from the day on which the person made that specified loan, submitted to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that the person is making the specified loan and other matters specified by Order of the Ministry of Finance, then, with regard to the application of the provisions of the proviso to paragraph (1) and paragraph (7) of the preceding Article relating to that person subject to the grace period, the creation of a right of lease, etc. relating to all or part of that farmland or pasture land for which that specified loan has been made is deemed not to have taken place, and the farming business is deemed not to have been discontinued.
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**第二項** 次に掲げる農業相続人（以下この条において「旧法猶予適用者」という。）は、前項の規定の適用を受けることができる。
art-70-6-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2
The following farming heirs (referred to as "persons under the grace period of a former Act" in this Article) may receive the application of the provisions of the preceding paragraph:
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**一** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第五項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
art-70-6-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-1
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**二** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）附則第十九条第五項第二号に掲げる同法第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
art-70-6-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-2
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) listed in Article 19, paragraph (5), item (ii) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**三** 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第三十二条第九項第三号に掲げる同法第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
art-70-6-2/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-3
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) listed in Article 32, paragraph (9), item (iii) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**四** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十一項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
art-70-6-2/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-4
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (11) of the Supplementary Provisions of that Act;
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**五** 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第十七項の規定によりなお従前の例によることとされる場合における同法第五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
art-70-6-2/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-5
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 55, paragraph (17) of the Supplementary Provisions of that Act;
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**六** 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第六項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
art-70-6-2/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-6
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 66, paragraph (6) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**七** 所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第七項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
art-70-6-2/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-2/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-7
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 128, paragraph (7) of the Supplementary Provisions of that Act;
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**八** 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第九項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
art-70-6-2/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-2/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-8
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 127, paragraph (9) of the Supplementary Provisions of that Act;
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**九** 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第十一項から第十三項までの規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
art-70-6-2/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-2/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-9
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 118, paragraphs (11) through (13) of the Supplementary Provisions of that Act;
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**十** 所得税法等の一部を改正する法律（令和二年法律第八号）附則第百八条第二項第十号に掲げる同法第十五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
art-70-6-2/par-2/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-2/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-10
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) listed in Article 108, paragraph (2), item (x) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**十一** 所得税法等の一部を改正する法律（令和四年法律第四号）附則第五十一条第十一項の規定によりなお従前の例によることとされる場合における同法第十一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
art-70-6-2/par-2/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-2/par-2/item-11 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-11
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022), to whom the provisions of the main clause of that paragraph apply, in the case where the provisions then in force continue to govern pursuant to the provisions of Article 51, paragraph (11) of the Supplementary Provisions of that Act.
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**第三項** 第七十条の四の二第三項から第八項まで及び第十項の規定は、第一項の規定の適用を受ける猶予適用者又は旧法猶予適用者について準用する。この場合において、必要な技術的読替えは、政令で定める。
art-70-6-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-3
The provisions of Article 70-4-2, paragraphs (3) through (8) and paragraph (10) apply mutatis mutandis to a person subject to the grace period or a person under the grace period of a former Act to whom the provisions of paragraph (1) apply. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
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**第四項** 前項に定めるもののほか、猶予適用者及び旧法猶予適用者に係る前条第三十二項の届出書の提出その他の第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-70-6-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-4
Beyond what is provided for in the preceding paragraph, the submission of the written notification referred to in paragraph (32) of the preceding Article relating to a person subject to the grace period and a person under the grace period of a former Act, and other necessary matters concerning the application of the provisions of paragraphs (1) and (2), are specified by Cabinet Order.
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### 第七十条の六の三（特定貸付けを行つた農地又は採草放牧地についての相続税の課税の特例） — Special Provisions on Taxation for Inheritance Tax on Farmland or Pasture Land for Which a Specified Loan Has Been Made
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art-70-6-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-3
**第一項** 前条第一項に規定する特定貸付け（以下この項及び次項において「特定貸付け」という。）を行つている者（以下この項において「特定貸付者」という。）が死亡した場合において、当該特定貸付者の相続人が当該特定貸付者から当該特定貸付けを行つていた農地又は採草放牧地を相続又は遺贈により取得をしたときは、当該特定貸付けを行つていた農地又は採草放牧地は当該特定貸付者がその死亡の日まで農業の用に供していたものとみなして、第七十条の六の規定を適用する。
art-70-6-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-3/par-1
In the case where a person who is making a specified loan prescribed in paragraph (1) of the preceding Article (referred to as a "specified loan" in this paragraph and the following paragraph) (referred to as a "specified lender" in this paragraph) has died, if an heir of that specified lender has acquired, by inheritance or bequest, from that specified lender the farmland or pasture land for which that specified lender had been making that specified loan, the provisions of Article 70-6 apply by deeming the farmland or pasture land for which that specified loan had been made to have been used by that specified lender for agriculture until the day of the specified lender's death.
machine translation, not official
**第二項** 農業を営んでいた個人として政令で定める者（以下この項において「農業経営者」という。）又は第七十条の六第一項に規定する農業相続人（以下この項において「農業相続人」という。）が死亡した場合において、当該農業経営者又は農業相続人の相続人が当該農業経営者又は農業相続人から相続又は遺贈により取得をした農地又は採草放牧地について相続税法第二十七条第一項の規定による申告書の提出期限（次項において「相続税の申告期限」という。）までに特定貸付けを行つたときは、当該農地又は採草放牧地は当該相続人の農業の用に供する農地又は採草放牧地に該当するものとみなして、第七十条の六の規定を適用する。
art-70-6-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-3/par-2
In the case where a person specified by Cabinet Order as an individual who had been engaged in agriculture (referred to as a "farm operator" in this paragraph) or a farming heir prescribed in Article 70-6, paragraph (1) (referred to as a "farming heir" in this paragraph) has died, if an heir of that farm operator or farming heir has made a specified loan, by the due date for filing the return under the provisions of Article 27, paragraph (1) of the Inheritance Tax Act (referred to as the "inheritance tax return due date" in the following paragraph), with regard to farmland or pasture land that the heir acquired by inheritance or bequest from that farm operator or farming heir, the provisions of Article 70-6 apply by deeming that farmland or pasture land to fall under farmland or pasture land used for the agriculture of that heir.
machine translation, not official
**第三項** 第七十条の四第一項本文の規定の適用を受ける同項に規定する受贈者に係る贈与者が死亡した場合において、当該受贈者が同項本文の規定の適用を受ける同項に規定する農地等のうち農地又は採草放牧地について当該贈与者の死亡に係る相続税の申告期限において第七十条の四の二第一項に規定する特定貸付け又は前条第一項に規定する特定貸付けを行つているときは、当該農地又は採草放牧地は当該受贈者の農業の用に供する農地又は採草放牧地に該当するものとみなして、第七十条の六の規定を適用する。
art-70-6-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-3/par-3
In the case where the donor relating to a donee prescribed in Article 70-4, paragraph (1) to whom the provisions of the main clause of that paragraph apply has died, if, on the inheritance tax return due date relating to the death of that donor, that donee is making a specified loan prescribed in Article 70-4-2, paragraph (1) or a specified loan prescribed in paragraph (1) of the preceding Article with regard to farmland or pasture land, out of the farmland, etc. prescribed in Article 70-4, paragraph (1) to which the provisions of the main clause of that paragraph apply, the provisions of Article 70-6 apply by deeming that farmland or pasture land to fall under farmland or pasture land used for the agriculture of that donee.
machine translation, not official
**第四項** 前三項の規定の適用がある場合における前条第一項の規定の適用については、同項中「から二月以内」とあるのは、「の翌日から二月を経過する日又は前条第一項に規定する相続税の申告書の提出期限のいずれか遅い日まで」とするほか、同条の規定の適用に関し必要な事項は、政令で定める。
art-70-6-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-3/par-4
With regard to the application of the provisions of paragraph (1) of the preceding Article in the case where the provisions of the preceding three paragraphs apply, the phrase "within two months from" in that paragraph is deemed to be replaced with "by the day on which two months have elapsed from the day following, or by the due date for filing the inheritance tax return prescribed in paragraph (1) of the preceding Article, whichever is later,"; and beyond this, necessary matters concerning the application of the provisions of that Article are specified by Cabinet Order.
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### 第七十条の六の四（相続税の納税猶予を適用している場合の都市農地の貸付けの特例） — Special Provisions on Lending of Urban Farmland Where a Tax Payment Grace Period for Inheritance Tax Is Applied
caption: machine translation, not official
art-70-6-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-4
**第一項** 猶予適用者が、第七十条の六第一項に規定する納税猶予期限までに同項本文の規定の適用を受ける同項に規定する特例農地等（都市計画法第八条第一項第十四号に掲げる生産緑地地区内にある農地であつて、生産緑地法第十条（同法第十条の五の規定により読み替えて適用する場合を含む。）又は第十五条第一項の規定による買取りの申出がされたもの及び同法第十条の六第一項の規定による指定の解除がされたものを除く。）の全部又は一部について認定都市農地貸付け又は農園用地貸付けを行い、これらの貸付けを行つた日（次項第三号ロに掲げる貸付けにあつては、同号ロに規定する貸付規程に基づく最初の貸付けの日）から二月以内に、政令で定めるところにより認定都市農地貸付け又は農園用地貸付けを行つている旨その他の財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出した場合には、当該猶予適用者に係る第七十条の六第一項ただし書及び第七項の規定の適用については、これらの貸付けを行つた当該特例農地等の全部又は一部（以下この条において「貸付都市農地等」という。）に係る地上権、永小作権、使用貸借による権利又は賃借権（第五項において「賃借権等」という。）の設定（民法第二百六十九条の二第一項の地上権の設定を除く。次項及び第五項において同じ。）はなかつたものと、農業経営は廃止していないものとみなす。
art-70-6-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-1
In the case where a person subject to the grace period has, by the grace period deadline prescribed in Article 70-6, paragraph (1), made a certified urban farmland loan or a lease of farm-garden land with regard to all or part of the special farmland, etc. prescribed in that paragraph to which the provisions of the main clause of that paragraph apply (excluding farmland located within a productive green land district listed in Article 8, paragraph (1), item (xiv) of the City Planning Act for which a request for purchase has been made under the provisions of Article 10 (including the case where it is applied by replacing terms pursuant to the provisions of Article 10-5 of that Act) or Article 15, paragraph (1) of the Productive Green Land Act, and such farmland for which the designation has been cancelled under the provisions of Article 10-6, paragraph (1) of that Act), and has, within two months from the day on which the person made that loan (or, for a loan listed in paragraph (2), item (iii), (b), the day of the first lending based on the lending rules prescribed in (b) of that item), submitted to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that the person is making a certified urban farmland loan or a lease of farm-garden land and other matters specified by Order of the Ministry of Finance, then, with regard to the application of the provisions of the proviso to Article 70-6, paragraph (1) and paragraph (7) of that Article relating to that person subject to the grace period, the creation of a superficies right, a farming right, a right based on a loan for use or a right of lease (referred to as a "right of lease, etc." in paragraph (5)) (excluding the creation of a superficies right under Article 269-2, paragraph (1) of the Civil Code; the same applies in the following paragraph and paragraph (5)) relating to all or part of that special farmland, etc. for which that loan has been made (referred to as "leased urban farmland, etc." in this Article) is deemed not to have taken place, and the farming business is deemed not to have been discontinued.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-70-6-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 猶予適用者 第七十条の六第一項本文の規定の適用を受ける同項に規定する農業相続人をいう。
art-70-6-4/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-1
person subject to the grace period: a farming heir prescribed in Article 70-6, paragraph (1) to whom the provisions of the main clause of that paragraph apply;
machine translation, not official
**二** 認定都市農地貸付け 賃借権又は使用貸借による権利の設定による貸付けであつて都市農地の貸借の円滑化に関する法律（平成三十年法律第六十八号）第七条第一項第一号に規定する認定事業計画の定めるところにより行われるものをいう。
art-70-6-4/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-2
certified urban farmland loan: a loan through the creation of a right of lease or a right based on a loan for use that is made in accordance with a certified business plan prescribed in Article 7, paragraph (1), item (i) of the Act on Facilitation of Leasing of Urban Farmland (Act No. 68 of 2018);
machine translation, not official
**三** 農園用地貸付け 次に掲げる貸付けをいう。
art-70-6-4/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-3
lease of farm-garden land: the following loans:
machine translation, not official
**イ** 特定農地貸付けに関する農地法等の特例に関する法律（平成元年法律第五十八号。以下この号及び第五項第二号において「特定農地貸付法」という。）第三条第三項の承認（市民農園整備促進法（平成二年法律第四十四号）第十一条第一項の規定により承認を受けたものとみなされる場合における当該承認を含む。以下この号において同じ。）を受けた地方公共団体又は農業協同組合が当該承認に係る特定農地貸付法第二条第二項に規定する特定農地貸付けの用に供するために猶予適用者との間で締結する賃借権その他の使用及び収益を目的とする権利の設定に関する契約に基づく貸付け
art-70-6-4/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-3/sub-1
a loan based on a contract for the creation of a right of lease or any other right for the purpose of use and profit that a local government or an agricultural cooperative that has obtained the approval referred to in Article 3, paragraph (3) of the Act on Special Provision of the Farmland Act, etc. in Relation to Lease of Specified Farmland (Act No. 58 of 1989; referred to as the "Specified Farmland Lease Act" in this item and paragraph (5), item (ii)) (including that approval in the case where it is deemed to have been obtained under the provisions of Article 11, paragraph (1) of the Act on Promotion of Development of Community Farms (Act No. 44 of 1990); the same applies hereinafter in this item) concludes with a person subject to the grace period in order to use the land for the lease of specified farmland prescribed in Article 2, paragraph (2) of the Specified Farmland Lease Act relating to that approval;
machine translation, not official
**ロ** 特定農地貸付法第三条第三項の承認（当該承認の申請書に適正な貸付けを確保するために必要な事項として財務省令で定める事項が記載された特定農地貸付法第二条第二項第五号イに規定する貸付協定が添付されたものに限る。）を受けた地方公共団体及び農業協同組合以外の者が行う当該承認に係る特定農地貸付法第二条第二項に規定する特定農地貸付けのうち、猶予適用者が当該承認に係る特定農地貸付法第三条第一項の貸付規程に基づき行う貸付け
art-70-6-4/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-3/sub-2
out of the lease of specified farmland prescribed in Article 2, paragraph (2) of the Specified Farmland Lease Act relating to the approval referred to in Article 3, paragraph (3) of the Specified Farmland Lease Act (limited to an approval for which the written application was accompanied by the lending agreement prescribed in Article 2, paragraph (2), item (v), (a) of the Specified Farmland Lease Act stating the matters specified by Order of the Ministry of Finance as matters necessary for ensuring appropriate lending) carried out by a person other than a local government and an agricultural cooperative that has obtained that approval, a loan made by a person subject to the grace period based on the lending rules referred to in Article 3, paragraph (1) of the Specified Farmland Lease Act relating to that approval;
machine translation, not official
**ハ** 都市農地の貸借の円滑化に関する法律第十一条において準用する特定農地貸付法第三条第三項の承認を受けた地方公共団体及び農業協同組合以外の者が当該承認に係る都市農地の貸借の円滑化に関する法律第十条に規定する特定都市農地貸付けの用に供するために猶予適用者との間で締結する賃借権又は使用貸借による権利の設定に関する契約に基づく貸付け
art-70-6-4/par-2/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-3/sub-3
a loan based on a contract for the creation of a right of lease or a right based on a loan for use that a person other than a local government and an agricultural cooperative that has obtained the approval referred to in Article 3, paragraph (3) of the Specified Farmland Lease Act as applied mutatis mutandis pursuant to Article 11 of the Act on Facilitation of Leasing of Urban Farmland concludes with a person subject to the grace period in order to use the land for the lease of specified urban farmland prescribed in Article 10 of the Act on Facilitation of Leasing of Urban Farmland relating to that approval.
machine translation, not official
**第三項** 第七十条の四の二第三項から第八項までの規定は、認定都市農地貸付けを行つている第一項の規定の適用を受ける貸付都市農地等の貸付けに係る期限が到来する場合、貸付都市農地等に係る耕作の放棄（第七十条の六第一項第一号に規定する耕作の放棄をいう。）があつた場合又は都市農地の貸借の円滑化に関する法律第七条第二項の規定による同法第四条第一項の認定の取消しがあつた場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
art-70-6-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-3
The provisions of Article 70-4-2, paragraphs (3) through (8) apply mutatis mutandis to the case where the term relating to the lending of leased urban farmland, etc. to which the provisions of paragraph (1) apply and for which a certified urban farmland loan is being made arrives, the case where there has been an abandonment of cultivation (meaning the abandonment of cultivation prescribed in Article 70-6, paragraph (1), item (i)) relating to leased urban farmland, etc., or the case where the certification referred to in Article 4, paragraph (1) of the Act on Facilitation of Leasing of Urban Farmland has been revoked under the provisions of Article 7, paragraph (2) of that Act. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
machine translation, not official
**第四項** 第七十条の四の二第三項から第七項までの規定は、農園用地貸付けを行つている第一項の規定の適用を受ける貸付都市農地等の貸付けに係る期限（第二項第三号ロに掲げる貸付けにあつては、当該貸付都市農地等に係る同号ロに規定する貸付規程に基づく最後の貸付けの日）が到来する場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
art-70-6-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-4
The provisions of Article 70-4-2, paragraphs (3) through (7) apply mutatis mutandis to the case where the term relating to the lending of leased urban farmland, etc. to which the provisions of paragraph (1) apply and for which a lease of farm-garden land is being made (or, for a loan listed in paragraph (2), item (iii), (b), the day of the last lending based on the lending rules prescribed in (b) of that item relating to that leased urban farmland, etc.) arrives. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
machine translation, not official
**第五項** 第一項の規定の適用を受ける貸付都市農地等に係る農園用地貸付けが次の各号に掲げる場合のいずれかに該当することとなつた場合には、第七十条の六第一項に規定する納税猶予分の相続税額に係る同項ただし書及び同条第七項の規定の適用については、当該各号に定める日において当該農園用地貸付けに係る貸付都市農地等について、賃借権等の設定があつたものとみなす。
art-70-6-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-5
In the case where a lease of farm-garden land relating to leased urban farmland, etc. to which the provisions of paragraph (1) apply has come to fall under any of the cases listed in the following items, with regard to the application of the provisions of the proviso to Article 70-6, paragraph (1) and paragraph (7) of that Article relating to the inheritance tax subject to deferral prescribed in paragraph (1) of that Article, a creation of a right of lease, etc. is deemed to have taken place with regard to the leased urban farmland, etc. relating to that lease of farm-garden land on the day specified in the relevant item:
machine translation, not official
**一** 第二項第三号イの賃借権その他の使用及び収益を目的とする権利の設定に関する契約又は同号ハの賃借権若しくは使用貸借による権利の設定に関する契約が解除された場合 当該解除された日
art-70-6-4/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-5/item-1
in the case where the contract for the creation of a right of lease or any other right for the purpose of use and profit referred to in paragraph (2), item (iii), (a) or the contract for the creation of a right of lease or a right based on a loan for use referred to in (c) of that item has been cancelled: the day on which it was cancelled;
machine translation, not official
**二** 特定農地貸付法第三条第三項（都市農地の貸借の円滑化に関する法律第十一条において準用する場合を含む。）の承認の取消し又は市民農園整備促進法第十条の規定による認定の取消しがあつた場合 これらの取消しがあつた日
art-70-6-4/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-5/item-2
in the case where the approval referred to in Article 3, paragraph (3) of the Specified Farmland Lease Act (including the case where it is applied mutatis mutandis pursuant to Article 11 of the Act on Facilitation of Leasing of Urban Farmland) has been revoked or the certification under the provisions of Article 10 of the Act on Promotion of Development of Community Farms has been revoked: the day on which that revocation took place;
machine translation, not official
**三** 第二項第三号ロの貸付協定について財務省令で定める事由が生じた場合又は都市農地の貸借の円滑化に関する法律第十条第二号の協定が廃止された場合 当該事由が生じた日又は当該廃止された日
art-70-6-4/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-5/item-3
in the case where an event specified by Order of the Ministry of Finance has occurred with regard to the lending agreement referred to in paragraph (2), item (iii), (b), or the agreement referred to in Article 10, item (ii) of the Act on Facilitation of Leasing of Urban Farmland has been abolished: the day on which that event occurred or the day on which it was abolished.
machine translation, not official
**第六項** 第七十条の四の二第三項から第七項までの規定は、前項の農園用地貸付けが同項各号に掲げる場合に該当した場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
art-70-6-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-6
The provisions of Article 70-4-2, paragraphs (3) through (7) apply mutatis mutandis to the case where the lease of farm-garden land referred to in the preceding paragraph has fallen under any of the cases listed in the items of that paragraph. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
machine translation, not official
**第七項** 第七十条の六の二第二項各号に掲げる農業相続人（次項において「旧法猶予適用者」という。）は、第一項の規定の適用を受けることができる。この場合において、当該旧法猶予適用者は第七十条の六第一項に規定する農業相続人とみなして同条の規定を適用し、当該各号に規定する改正前の租税特別措置法第七十条の六の規定は、適用しない。
art-70-6-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-7
A farming heir listed in any of the items of Article 70-6-2, paragraph (2) (referred to as a "person under the grace period of a former Act" in the following paragraph) may receive the application of the provisions of paragraph (1). In this case, the provisions of Article 70-6 apply by deeming that person under the grace period of a former Act to be a farming heir prescribed in paragraph (1) of that Article, and the provisions of Article 70-6 of the Act on Special Measures Concerning Taxation prior to the amendment prescribed in each of those items do not apply.
machine translation, not official
**第八項** 第三項から第六項までに定めるもののほか、猶予適用者及び旧法猶予適用者に係る第一項又は前項の規定の適用に関し必要な事項は、政令で定める。
art-70-6-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-8
Beyond what is provided for in paragraphs (3) through (6), necessary matters concerning the application of the provisions of paragraph (1) or the preceding paragraph relating to a person subject to the grace period and a person under the grace period of a former Act are specified by Cabinet Order.
machine translation, not official
### 第七十条の六の五（認定都市農地貸付け又は農園用地貸付けを行つた農地についての相続税の課税の特例） — Special Provisions on Taxation for Inheritance Tax on Farmland for Which a Certified Urban Farmland Loan or a Lease of Farm-Garden Land Has Been Made
caption: machine translation, not official
art-70-6-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-5
**第一項** 前条第二項第二号に規定する認定都市農地貸付け（以下この条において「認定都市農地貸付け」という。）又は同項第三号に規定する農園用地貸付け（以下この条において「農園用地貸付け」という。）を行つている者が死亡した場合において、その死亡した者の相続人がその死亡した者から当該認定都市農地貸付け又は農園用地貸付けを行つていた農地を相続又は遺贈により取得をしたときは、当該認定都市農地貸付け又は農園用地貸付けを行つていた農地はその死亡した者がその死亡の日まで農業の用に供していたものとみなして、第七十条の六の規定を適用する。
art-70-6-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-5/par-1
In the case where a person who is making a certified urban farmland loan prescribed in paragraph (2), item (ii) of the preceding Article (referred to as a "certified urban farmland loan" in this Article) or a lease of farm-garden land prescribed in item (iii) of that paragraph (referred to as a "lease of farm-garden land" in this Article) has died, if an heir of the deceased person has acquired, by inheritance or bequest, from the deceased person the farmland for which the deceased person had been making that certified urban farmland loan or lease of farm-garden land, the provisions of Article 70-6 apply by deeming the farmland for which that certified urban farmland loan or lease of farm-garden land had been made to have been used by the deceased person for agriculture until the day of death.
machine translation, not official
**第二項** 農業を営んでいた個人として政令で定める者（以下この項において「農業経営者」という。）又は第七十条の六第一項に規定する農業相続人（以下この項において「農業相続人」という。）が死亡した場合において、当該農業経営者又は農業相続人の相続人が当該農業経営者又は農業相続人から相続又は遺贈により取得をした農地について相続税法第二十七条第一項の規定による申告書の提出期限（次項において「相続税の申告期限」という。）までに認定都市農地貸付け又は農園用地貸付けを行つたときは、当該農地は当該相続人の農業の用に供する農地に該当するものとみなして、第七十条の六の規定を適用する。
art-70-6-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-5/par-2
In the case where a person specified by Cabinet Order as an individual who had been engaged in agriculture (referred to as a "farm operator" in this paragraph) or a farming heir prescribed in Article 70-6, paragraph (1) (referred to as a "farming heir" in this paragraph) has died, if an heir of that farm operator or farming heir has made a certified urban farmland loan or a lease of farm-garden land, by the due date for filing the return under the provisions of Article 27, paragraph (1) of the Inheritance Tax Act (referred to as the "inheritance tax return due date" in the following paragraph), with regard to farmland that the heir acquired by inheritance or bequest from that farm operator or farming heir, the provisions of Article 70-6 apply by deeming that farmland to fall under farmland used for the agriculture of that heir.
machine translation, not official
**第三項** 第七十条の四第一項本文の規定の適用を受ける同項に規定する受贈者に係る贈与者が死亡した場合において、当該受贈者が同項本文の規定の適用を受ける同項に規定する農地等のうち農地について当該贈与者の死亡に係る相続税の申告期限において認定都市農地貸付け又は農園用地貸付けを行つているときは、当該農地は当該受贈者の農業の用に供する農地に該当するものとみなして、第七十条の六の規定を適用する。
art-70-6-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-5/par-3
In the case where the donor relating to a donee prescribed in Article 70-4, paragraph (1) to whom the provisions of the main clause of that paragraph apply has died, if, on the inheritance tax return due date relating to the death of that donor, that donee is making a certified urban farmland loan or a lease of farm-garden land with regard to farmland, out of the farmland, etc. prescribed in Article 70-4, paragraph (1) to which the provisions of the main clause of that paragraph apply, the provisions of Article 70-6 apply by deeming that farmland to fall under farmland used for the agriculture of that donee.
machine translation, not official
**第四項** 前三項の規定の適用がある場合における前条の規定の適用に関し必要な事項は、政令で定める。
art-70-6-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-5/par-4
Necessary matters concerning the application of the provisions of the preceding Article in the case where the provisions of the preceding three paragraphs apply are specified by Cabinet Order.
machine translation, not official
### 第七十条の六の六（山林についての相続税の納税猶予及び免除） — Tax Payment Grace Period and Exemption for Inheritance Tax on Forests
caption: machine translation, not official
art-70-6-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-6
**第一項** 特定森林経営計画が定められている区域内に存する山林（立木又は土地をいう。以下この条において同じ。）を有していた個人として政令で定める者（以下この条において「被相続人」という。）から相続又は遺贈により特例施業対象山林の取得をした林業経営相続人が、当該相続に係る相続税法第二十七条第一項の規定による申告書（当該申告書の提出期限前に提出するものに限る。以下この条において「相続税の申告書」という。）の提出により納付すべき相続税の額のうち、当該特例施業対象山林で当該相続税の申告書にこの項の規定の適用を受けようとする旨の記載があるもの（当該林業経営相続人が自ら経営（施業又は当該施業と一体として行う保護をいう。）を行うものであつて、次に掲げる要件の全てを満たすものに限る。以下この条において「特例山林」という。）に係る納税猶予分の相続税額に相当する相続税については、当該相続税の申告書の提出期限までに当該納税猶予分の相続税額に相当する担保を提供した場合に限り、同法第三十三条の規定にかかわらず、当該林業経営相続人の死亡の日まで、その納税を猶予する。
art-70-6-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-1
With regard to the inheritance tax equivalent to the inheritance tax subject to deferral relating to the special forest subject to forestry operations for which a statement is made in the inheritance tax return that the heir seeks the application of the provisions of this paragraph (limited to a forest that the forestry business heir manages personally (management meaning forestry operations or protection carried out together with those forestry operations) and that satisfies all of the following requirements; referred to as a "special forest" in this Article), out of the amount of inheritance tax to be paid, by filing the return under the provisions of Article 27, paragraph (1) of the Inheritance Tax Act relating to the inheritance (limited to a return filed before the due date for filing that return; referred to as the "inheritance tax return" in this Article), by a forestry business heir who has acquired a special forest subject to forestry operations by inheritance or bequest from a person specified by Cabinet Order as an individual who had held a forest (meaning standing timber or land; the same applies hereinafter in this Article) located within an area for which a specified forest management plan has been established (referred to as the "decedent" in this Article), notwithstanding the provisions of Article 33 of that Act, a grace period is granted for the payment of that tax until the day of the death of that forestry business heir, only if the forestry business heir has provided security equivalent to that inheritance tax subject to deferral by the due date for filing that inheritance tax return:
machine translation, not official
**一** 当該特定森林経営計画において、作業路網の整備を行う山林として記載されているものであること。
art-70-6-6/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-1/item-1
the forest is stated in that specified forest management plan as a forest for which a forest work road network is to be developed;
machine translation, not official
**二** 都市計画法第七条第一項に規定する市街化区域内に所在するものでないこと。
art-70-6-6/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-1/item-2
the forest is not located within an urbanization promotion area prescribed in Article 7, paragraph (1) of the City Planning Act;
machine translation, not official
**三** 立木にあつては、当該相続の開始の日から当該立木が森林法第十条の五第一項に規定する市町村森林整備計画に定める標準伐期齢（同条第二項第五号の公益的機能別施業森林区域内に存する立木にあつては、財務省令で定める林齢）に達する日までの期間が当該林業経営相続人の当該相続の開始の時における平均余命期間（当該相続の開始の日から当該林業経営相続人に係る余命年数として政令で定めるものを経過する日までの期間（当該期間が三十年を超える場合には、三十年）をいう。）を超える場合における当該立木であること。
art-70-6-6/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-1/item-3
in the case of standing timber, the standing timber is such that the period from the day of the commencement of the succession until the day on which that standing timber reaches the standard cutting age set in the municipal forest development plan prescribed in Article 10-5, paragraph (1) of the Forest Act (or, for standing timber located within a forest area for operations by public-interest function referred to in paragraph (2), item (v) of that Article, the forest age specified by Order of the Ministry of Finance) exceeds the life expectancy period of that forestry business heir at the time of the commencement of the succession (meaning the period from the day of the commencement of the succession until the day on which the period specified by Cabinet Order as the number of years of remaining life expectancy of that forestry business heir elapses (or, if that period exceeds 30 years, 30 years)).
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-70-6-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 市町村長等の認定 森林法第十一条第五項（同法第十二条第三項において読み替えて準用する場合並びに木材の安定供給の確保に関する特別措置法第八条の規定により読み替えて適用される場合及び同法第九条第二項又は第三項において読み替えて適用される森林法第十二条第三項において読み替えて準用する場合を含む。）の規定による市町村の長（同法第十九条の規定の適用がある場合には、同条第一項各号に掲げる場合の区分に応じ当該各号に定める者）の認定をいう。
art-70-6-6/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-1
certification by the mayor of the municipality, etc.: the certification by the head of a municipality (or, where the provisions of Article 19 of the Forest Act apply, the person specified in the relevant item of paragraph (1) of that Article according to the category of cases listed in those items) under the provisions of Article 11, paragraph (5) of the Forest Act (including the case where it is applied mutatis mutandis pursuant to Article 12, paragraph (3) of that Act by replacing terms, the case where it is applied by replacing terms pursuant to the provisions of Article 8 of the Act on Special Measures concerning Assurance of Stable Supply of Timber, and the case where it is applied mutatis mutandis pursuant to Article 12, paragraph (3) of the Forest Act by replacing terms as applied by replacing terms pursuant to Article 9, paragraph (2) or (3) of that Act);
machine translation, not official
**二** 特定森林経営計画 市町村長等の認定を受けた森林法第十一条第一項に規定する森林経営計画（以下この号において「森林経営計画」という。）であつて、次に掲げる要件の全てを満たすものをいう。
art-70-6-6/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-2
specified forest management plan: a forest management plan prescribed in Article 11, paragraph (1) of the Forest Act that has received the certification by the mayor of the municipality, etc. (referred to as a "forest management plan" in this item), and that satisfies all of the following requirements:
machine translation, not official
**イ** その対象とする山林が同一の者により一体として整備することを相当とするものとして財務省令で定めるものであること。
art-70-6-6/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-2/sub-1
the forests covered by the plan are those specified by Order of the Ministry of Finance as forests that are appropriate to be developed as a single unit by the same person;
machine translation, not official
**ロ** 当該森林経営計画に森林法第十一条第三項に規定する事項が記載されていること。
art-70-6-6/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-2/sub-2
the matters prescribed in Article 11, paragraph (3) of the Forest Act are stated in that forest management plan;
machine translation, not official
**ハ** イ及びロに掲げるもののほか、当該森林経営計画の内容が同一の者による効率的な山林の経営（施業又は当該施業と一体として行う保護をいう。以下この条において同じ。）を実現するために必要とされる要件として財務省令で定めるものを満たしていること。
art-70-6-6/par-2/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-2/sub-3
beyond what is listed in (a) and (b), the content of that forest management plan satisfies the requirements specified by Order of the Ministry of Finance as those necessary for achieving efficient management of forests (meaning forestry operations or protection carried out together with those forestry operations; the same applies hereinafter in this Article) by the same person;
machine translation, not official
**三** 特例施業対象山林 被相続人が当該被相続人に係る相続の開始の直前に有していた山林のうち当該相続の開始の前に特定森林経営計画が定められている区域内に存するもの（森林の保健機能の増進に関する特別措置法第二条第二項第二号に規定する森林保健施設の整備に係る地区内に存するものを除く。）であつて、次に掲げる要件の全てを満たすものをいう。
art-70-6-6/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-3
special forest subject to forestry operations: out of the forests that the decedent held immediately before the commencement of the succession relating to the decedent, a forest located, before the commencement of that succession, within an area for which a specified forest management plan has been established (excluding a forest located within a district relating to the development of forest health facilities prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures concerning Improvement of Public Health Function of Forests), and that satisfies all of the following requirements:
machine translation, not official
**イ** 当該被相続人又は当該被相続人からその有する山林の全部の経営の委託を受けた者により当該相続の開始の直前まで引き続き当該特定森林経営計画に従つて適正かつ確実に経営が行われてきた山林であること。
art-70-6-6/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-3/sub-1
the forest has been managed appropriately and reliably in accordance with that specified forest management plan, continuously until immediately before the commencement of the succession, by that decedent or by a person entrusted by that decedent with the management of all of the forests held by the decedent;
machine translation, not official
**ロ** 当該特定森林経営計画に記載されている山林のうち作業路網の整備を行う部分が、同一の者により一体として効率的な施業を行うことができるものとして政令で定める要件を満たしていること。
art-70-6-6/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-3/sub-2
the part of the forests stated in that specified forest management plan for which a forest work road network is to be developed satisfies the requirements specified by Cabinet Order as those under which efficient forestry operations can be carried out as a single unit by the same person;
machine translation, not official
**四** 林業経営相続人 被相続人から前項の規定の適用に係る相続又は遺贈により当該被相続人が当該相続の開始の直前に有していた全ての山林（特定森林経営計画が定められている区域内に存するものに限る。）の取得をした個人であつて、次に掲げる要件の全てを満たす者をいう。
art-70-6-6/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-4
forestry business heir: an individual who has acquired, by inheritance or bequest from the decedent to which the provisions of the preceding paragraph apply, all of the forests (limited to those located within an area for which a specified forest management plan has been established) that the decedent held immediately before the commencement of the succession, and who satisfies all of the following requirements:
machine translation, not official
**イ** 当該個人が、当該相続の開始の直前において、当該被相続人の推定相続人であること。
art-70-6-6/par-2/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-4/sub-1
the individual was a presumptive heir of that decedent immediately before the commencement of the succession;
machine translation, not official
**ロ** 当該個人が、当該相続の開始の時から当該相続に係る相続税の申告書の提出期限（当該提出期限前に当該個人が死亡した場合には、その死亡の日）まで引き続き当該相続又は遺贈により取得をした当該山林の全てを有し、かつ、当該特定森林経営計画に従つてその経営を行つていること。
art-70-6-6/par-2/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-4/sub-2
the individual has continuously held all of those forests acquired by that inheritance or bequest from the time of the commencement of the succession until the due date for filing the inheritance tax return relating to that succession (or, if the individual dies before that due date, the day of death), and is managing them in accordance with that specified forest management plan;
machine translation, not official
**ハ** 当該個人が、当該特定森林経営計画に従つて当該山林の経営を適正かつ確実に行うものと認められる要件として財務省令で定めるものを満たしていること。
art-70-6-6/par-2/item-4/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-4/sub-3
the individual satisfies the requirements specified by Order of the Ministry of Finance as those under which the individual is found to manage those forests appropriately and reliably in accordance with that specified forest management plan;
machine translation, not official
**五** 納税猶予分の相続税額 イに掲げる金額からロに掲げる金額を控除した残額をいう。
art-70-6-6/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-5
inheritance tax subject to deferral: the remaining amount after deducting the amount listed in (b) from the amount listed in (a):
machine translation, not official
**イ** 前項の規定の適用に係る特例山林の価額を同項の林業経営相続人に係る相続税の課税価格とみなして、相続税法第十三条から第十九条までの規定を適用して政令で定めるところにより計算した当該林業経営相続人の相続税の額
art-70-6-6/par-2/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-5/sub-1
the amount of inheritance tax of the forestry business heir referred to in the preceding paragraph calculated, pursuant to the provisions of Cabinet Order, by applying the provisions of Articles 13 through 19 of the Inheritance Tax Act, deeming the value of the special forest to which the provisions of that paragraph apply to be the taxable value of inheritance tax relating to that forestry business heir;
machine translation, not official
**ロ** 前項の規定の適用に係る特例山林の価額に百分の二十を乗じて計算した金額を同項の林業経営相続人に係る相続税の課税価格とみなして、相続税法第十三条から第十九条までの規定を適用して政令で定めるところにより計算した当該林業経営相続人の相続税の額
art-70-6-6/par-2/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-5/sub-2
the amount of inheritance tax of the forestry business heir referred to in the preceding paragraph calculated, pursuant to the provisions of Cabinet Order, by applying the provisions of Articles 13 through 19 of the Inheritance Tax Act, deeming the amount calculated by multiplying the value of the special forest to which the provisions of that paragraph apply by 20 percent to be the taxable value of inheritance tax relating to that forestry business heir;
machine translation, not official
**六** 施業整備期間 当初認定起算日（特定森林経営計画（当該特定森林経営計画につき過去に森林法第十七条第一項の規定の適用があつた場合には、最初の適用に係る同項の認定森林所有者等が市町村長等の認定を受けたものに限る。）の期間の起算日として政令で定める日をいう。以下この号及び次号において同じ。）から当該当初認定起算日以後十年を経過する日までの間に前項の規定の適用に係る被相続人について相続が開始した場合における、当該相続の開始の日の翌日から当該十年を経過する日又は当該相続に係る林業経営相続人の死亡の日のいずれか早い日までの期間をいう。
art-70-6-6/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-6
forest operation improvement period: in the case where a succession has commenced with regard to the decedent to whom the provisions of the preceding paragraph apply during the period from the initial certification start date (meaning the day specified by Cabinet Order as the start date of the period of a specified forest management plan (limited, in the case where the provisions of Article 17, paragraph (1) of the Forest Act have previously been applied with regard to that specified forest management plan, to a plan for which the certified forest owner, etc. referred to in that paragraph relating to the first application has received the certification by the mayor of the municipality, etc.); the same applies in this item and the following item) until the day on which ten years have elapsed from that initial certification start date, the period from the day following the day of the commencement of the succession until the day on which those ten years elapse or the day of the death of the forestry business heir relating to that succession, whichever is earlier;
machine translation, not official
**七** 経営報告基準日 次のイ又はロに掲げる期間の区分に応じイ又はロに定める日をいう。
art-70-6-6/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-7
base date for management reports: the day specified in (a) or (b) according to the category of periods listed in (a) or (b):
machine translation, not official
**イ** 施業整備期間 当初認定起算日から一年を経過するごとの日
art-70-6-6/par-2/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-7/sub-1
forest operation improvement period: each day on which a year has elapsed from the initial certification start date;
machine translation, not official
**ロ** 施業整備期間の末日の翌日（当初認定起算日以後十年を経過する日の翌日以後に前項の規定の適用に係る被相続人について相続が開始した場合にあつては、当該翌日）から納税猶予分の相続税額（既に次項又は第四項の規定の適用があつた場合には、これらの規定の適用があつた特例山林の価額に対応する部分の金額を除く。以下この条において「猶予中相続税額」という。）に相当する相続税の全部につき前項、次項、第四項、第十三項、第十四項又は第十六項の規定による納税の猶予に係る期限が確定する日までの期間 当該末日の翌日から三年を経過するごとの日
art-70-6-6/par-2/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-7/sub-2
the period from the day following the last day of the forest operation improvement period (or, in the case where a succession has commenced with regard to the decedent to whom the provisions of the preceding paragraph apply on or after the day following the day on which ten years have elapsed from the initial certification start date, that following day) until the day on which the deadline of the tax payment grace period under the provisions of the preceding paragraph, the following paragraph, paragraph (4), (13), (14) or (16) becomes fixed for the entire inheritance tax equivalent to the inheritance tax subject to deferral (excluding, in the case where the provisions of the following paragraph or paragraph (4) have already been applied, the amount of the part corresponding to the value of the special forest to which those provisions have been applied; referred to as the "amount of inheritance tax under a grace period" in this Article): each day on which three years have elapsed from the day following that last day.
machine translation, not official
**第三項** 第一項の規定の適用を受ける林業経営相続人又は同項の特例山林について次の各号のいずれかに掲げる場合に該当することとなつた場合には、同項の規定にかかわらず、当該各号に定める日から二月を経過する日（当該各号に定める日から当該二月を経過する日までの間に当該林業経営相続人が死亡した場合には、当該林業経営相続人の相続人（包括受遺者を含む。以下この条において同じ。）が当該林業経営相続人の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
art-70-6-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-3
In the case where the forestry business heir to whom the provisions of paragraph (1) apply or the special forest referred to in that paragraph has come to fall under any of the cases listed in the following items, notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of that paragraph is the day on which two months have elapsed from the day specified in the relevant item (or, in the case where that forestry business heir has died during the period from the day specified in the relevant item until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of that forestry business heir (including a universal legatee; the same applies hereinafter in this Article) came to know of the commencement of the succession due to the death of that forestry business heir):
machine translation, not official
**一** 当該林業経営相続人による特定森林経営計画に従つた特例山林の経営が適正かつ確実に行われていない場合として政令で定める場合に該当する場合において、当該特定森林経営計画に係る農林水産大臣、都道府県知事又は市町村長（以下この条において「農林水産大臣等」という。）から当該林業経営相続人の納税地の所轄税務署長に当該該当する旨の通知があつたとき 当該通知があつた日
art-70-6-6/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-3/item-1
in the case where the management of the special forest by that forestry business heir in accordance with the specified forest management plan falls under the case specified by Cabinet Order as a case where it is not being carried out appropriately and reliably, if the Minister of Agriculture, Forestry and Fisheries, the prefectural governor or the mayor of the municipality relating to that specified forest management plan (referred to as the "Minister of Agriculture, Forestry and Fisheries, etc." in this Article) has notified the district director with jurisdiction over the place for tax payment of that forestry business heir to that effect: the day on which that notice was given;
machine translation, not official
**二** 当該林業経営相続人が当該特例山林の譲渡、贈与若しくは転用（当該特例山林の土地を立木の生育以外の用に供する行為として財務省令で定める行為をいう。）をし、若しくは当該特例山林につき地上権、永小作権、使用貸借による権利若しくは賃借権の設定をした場合（第三十三条の四第一項に規定する収用交換等による譲渡があつた場合を除く。）又は当該特例山林が路網未整備等（作業路網の一部の整備が適正に行われていない場合又は一体的かつ効率的な経営に適さなくなつた山林となつた場合として政令で定める場合をいう。以下この号及び次項において同じ。）に該当することとなつた場合において、当該譲渡、贈与、転用若しくは設定（以下この条において「譲渡等」という。）又は路網未整備等があつた当該特例山林に係る土地の面積（当該譲渡等又は路網未整備等の時前に第一項の特例山林につき譲渡等（第三十三条の四第一項に規定する収用交換等による譲渡を除く。）又は路網未整備等があつた場合には、当該譲渡等又は路網未整備等に係る土地の面積を加算した面積）が、当該林業経営相続人のその時の直前における第一項の特例山林に係る土地の面積（その時前に同項の特例山林につき譲渡等又は路網未整備等があつた場合には、当該譲渡等又は路網未整備等に係る土地の面積を加算した面積）の百分の二十を超えるとき 農林水産大臣等から当該林業経営相続人の納税地の所轄税務署長に当該百分の二十を超えることとなつた譲渡等又は路網未整備等に係る通知があつた日
art-70-6-6/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-3/item-2
in the case where that forestry business heir has transferred, given as a gift or converted (meaning an act specified by Order of the Ministry of Finance as an act of using the land of that special forest for purposes other than the growth of standing timber) that special forest, or has created a superficies right, a farming right, a right based on a loan for use or a right of lease with regard to that special forest (excluding the case where there has been a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1)), or that special forest has come to fall under inadequate forest road network, etc. (meaning the case specified by Cabinet Order as a case where part of the forest work road network is not being developed appropriately or the forest has become one unsuitable for integrated and efficient management; the same applies in this item and the following paragraph), if the area of the land relating to that special forest for which that transfer, gift, conversion or creation (referred to as a "transfer, etc." in this Article) or inadequate forest road network, etc. has taken place (or, in the case where there was a transfer, etc. (excluding a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1)) or inadequate forest road network, etc. with regard to the special forest referred to in paragraph (1) before the time of that transfer, etc. or inadequate forest road network, etc., the area obtained by adding the area of the land relating to that earlier transfer, etc. or inadequate forest road network, etc.) exceeds 20 percent of the area of the land relating to the special forest referred to in paragraph (1) held by that forestry business heir immediately before that time (or, in the case where there was a transfer, etc. or inadequate forest road network, etc. with regard to the special forest referred to in that paragraph before that time, the area obtained by adding the area of the land relating to that transfer, etc. or inadequate forest road network, etc.): the day on which the Minister of Agriculture, Forestry and Fisheries, etc. gave notice to the district director with jurisdiction over the place for tax payment of that forestry business heir concerning the transfer, etc. or inadequate forest road network, etc. by which that 20 percent came to be exceeded;
machine translation, not official
**三** 当該特例山林に係る山林の経営を廃止した場合 その廃止した日
art-70-6-6/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-3/item-3
in the case where the management of the forests relating to that special forest has been discontinued: the day on which it was discontinued;
machine translation, not official
**四** 当該林業経営相続人のその年分の所得税法第三十二条第一項に規定する山林所得に係る収入金額が零となつた場合 当該収入金額が零となつた年の十二月三十一日
art-70-6-6/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-3/item-4
in the case where the revenue relating to timber income prescribed in Article 32, paragraph (1) of the Income Tax Act of that forestry business heir for the year has become zero: December 31 of the year in which that revenue became zero;
machine translation, not official
**五** 当該林業経営相続人が第一項の規定の適用を受けることをやめる旨を記載した届出書を納税地の所轄税務署長に提出した場合 当該届出書の提出があつた日
art-70-6-6/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-3/item-5
in the case where that forestry business heir has submitted to the district director with jurisdiction over the place for tax payment a written notification stating that the forestry business heir will cease to receive the application of the provisions of paragraph (1): the day on which that written notification was submitted.
machine translation, not official
**第四項** 猶予中相続税額に相当する相続税の全部につき第一項、前項、この項、第十三項、第十四項又は第十六項の規定による納税の猶予に係る期限が確定する日までに、第一項の規定の適用を受ける林業経営相続人が同項の特例山林の一部の譲渡等をした場合又は当該特例山林が路網未整備等に該当することとなつた場合には、猶予中相続税額のうち、当該譲渡等をした特例山林又は当該路網未整備等に該当することとなつた特例山林の価額に対応する部分の額として政令で定めるところにより計算した金額に相当する相続税については、同項の規定にかかわらず、農林水産大臣等から当該林業経営相続人の納税地の所轄税務署長に当該譲渡等又は路網未整備等があつた旨の通知があつた日から二月を経過する日（当該通知があつた日から当該二月を経過する日までの間に当該林業経営相続人が死亡した場合には、当該林業経営相続人の相続人が当該林業経営相続人の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
art-70-6-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-4
In the case where, by the day on which the deadline of the tax payment grace period under the provisions of paragraph (1), the preceding paragraph, this paragraph, paragraph (13), (14) or (16) becomes fixed for the entire inheritance tax equivalent to the amount of inheritance tax under a grace period, the forestry business heir to whom the provisions of paragraph (1) apply has made a transfer, etc. of part of the special forest referred to in that paragraph or that special forest has come to fall under inadequate forest road network, etc., then, with regard to the inheritance tax equivalent to the amount calculated, pursuant to the provisions of Cabinet Order, as the amount of the part of the amount of inheritance tax under a grace period corresponding to the value of the special forest for which that transfer, etc. was made or which has come to fall under that inadequate forest road network, etc., notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of that paragraph is the day on which two months have elapsed from the day on which the Minister of Agriculture, Forestry and Fisheries, etc. notified the district director with jurisdiction over the place for tax payment of that forestry business heir that the transfer, etc. or inadequate forest road network, etc. had taken place (or, in the case where that forestry business heir has died during the period from the day on which that notice was given until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of that forestry business heir came to know of the commencement of the succession due to the death of that forestry business heir).
machine translation, not official
**第五項** 前項の場合において、特例山林のうち立木のみ又は当該立木の生育の用に供される土地のみについて譲渡等があつたときにおける同項の規定の適用については、当該立木の生育の用に供される土地又は当該土地に生育している立木についても、当該譲渡等があつた日において譲渡等があつたものとみなす。
art-70-6-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-5
In the case referred to in the preceding paragraph, when a transfer, etc. has been made only with regard to the standing timber, or only with regard to the land used for the growth of that standing timber, out of a special forest, then, with regard to the application of the provisions of that paragraph, a transfer, etc. is deemed to have been made on the day on which that transfer, etc. was made with regard to the land used for the growth of that standing timber or the standing timber growing on that land as well.
machine translation, not official
**第六項** 第一項の規定の適用を受ける林業経営相続人が、障害、疾病その他の事由により同項の特例山林について経営を行うことが困難な状態として政令で定める状態となつた場合において、当該特例山林の全部の経営を当該林業経営相続人の推定相続人で政令で定める者に委託（以下この項及び次項において「経営委託」という。）をしたときは、当該経営委託をした日から二月以内に、政令で定めるところにより当該経営委託をした旨の届出書を納税地の所轄税務署長に提出したときに限り、第三項の規定の適用については、当該経営委託をした特例山林（次項において「経営委託山林」という。）に係る山林の経営は、廃止していないものとみなす。
art-70-6-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-6
In the case where the forestry business heir to whom the provisions of paragraph (1) apply has come to be in a state specified by Cabinet Order as a state in which it is difficult to manage the special forest referred to in that paragraph due to a disability, illness or other reason, if the forestry business heir has entrusted the management of all of that special forest to a presumptive heir of that forestry business heir who is specified by Cabinet Order (that entrustment is referred to as "entrustment of management" in this paragraph and the following paragraph), then, only if the forestry business heir has, within two months from the day on which the forestry business heir made that entrustment of management, submitted to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification to the effect that the forestry business heir has made that entrustment of management, the management of the forests relating to the special forest for which that entrustment of management was made (referred to as "forest under entrusted management" in the following paragraph) is deemed not to have been discontinued with regard to the application of the provisions of paragraph (3).
machine translation, not official
**第七項** 前項の規定の適用を受ける林業経営相続人若しくは当該林業経営相続人から経営委託を受けた者又は経営委託山林に対する第三項及び第四項の規定の適用については、第三項中「又は同項の特例山林」とあるのは「若しくは当該林業経営相続人から第六項に規定する経営委託を受けた者（以下この項及び次項において「経営受託者」という。）又は第六項の経営委託山林」と、「、同項」とあるのは「、第一項」と、同項第一号中「林業経営相続人による」とあるのは「経営受託者による」と、「特例山林」とあるのは「経営委託山林」と、同項第二号中「林業経営相続人が」とあるのは「経営受託者が」と、「特例山林」とあるのは「経営委託山林」と、「に第一項」とあるのは「に第六項」と、「、当該林業経営相続人」とあるのは「、当該経営受託者」と、「おける第一項」とあるのは「おける第六項」と、同項第三号中「特例山林」とあるのは「経営委託山林」と、第四項中「第一項の規定の適用を受ける林業経営相続人」とあるのは「第六項の規定の適用に係る経営受託者」と、「特例山林」とあるのは「経営委託山林」と、「、同項」とあるのは「、第一項」とするほか、前項の規定の適用に関し必要な事項は、政令で定める。
art-70-6-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-7
With regard to the application of the provisions of paragraphs (3) and (4) to a forestry business heir to whom the provisions of the preceding paragraph apply, a person who has received an entrustment of management from that forestry business heir, or a forest under entrusted management, the phrase "or the special forest referred to in that paragraph" in paragraph (3) is deemed to be replaced with "or a person who has received an entrustment of management prescribed in paragraph (6) from that forestry business heir (referred to as a 'person entrusted with management' in this paragraph and the following paragraph) or the forest under entrusted management referred to in paragraph (6)", and the phrase "notwithstanding the provisions of that paragraph" in that paragraph is deemed to be replaced with "notwithstanding the provisions of paragraph (1)"; the phrase "by that forestry business heir" in item (i) of that paragraph is deemed to be replaced with "by that person entrusted with management", and the phrase "special forest" in that item is deemed to be replaced with "forest under entrusted management"; the phrase "that forestry business heir has" in item (ii) of that paragraph is deemed to be replaced with "that person entrusted with management has", the phrase "special forest" in that item is deemed to be replaced with "forest under entrusted management", the phrase "referred to in paragraph (1) before" in that item is deemed to be replaced with "referred to in paragraph (6) before", the phrase "held by that forestry business heir" in that item is deemed to be replaced with "held by that person entrusted with management", and the phrase "referred to in paragraph (1) held by" in that item is deemed to be replaced with "referred to in paragraph (6) held by"; the phrase "special forest" in item (iii) of that paragraph is deemed to be replaced with "forest under entrusted management"; and the phrase "the forestry business heir to whom the provisions of paragraph (1) apply" in paragraph (4) is deemed to be replaced with "the person entrusted with management relating to the application of the provisions of paragraph (6)", the phrase "special forest" in that paragraph is deemed to be replaced with "forest under entrusted management", and the phrase "notwithstanding the provisions of that paragraph" in that paragraph is deemed to be replaced with "notwithstanding the provisions of paragraph (1)"; and beyond this, necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
machine translation, not official
**第八項** 第一項の規定は、同項の相続に係る相続税の申告書の提出期限までに、当該相続又は遺贈により取得をした山林（特定森林経営計画が定められている区域内に存するものに限る。）の全部又は一部が共同相続人又は包括受遺者によつてまだ分割されていない場合には、適用しない。
art-70-6-6/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-8
The provisions of paragraph (1) do not apply in the case where, by the due date for filing the inheritance tax return relating to the inheritance referred to in that paragraph, all or part of the forests (limited to those located within an area for which a specified forest management plan has been established) acquired by that inheritance or bequest have not yet been divided among the co-heirs or universal legatees.
machine translation, not official
**第九項** 第一項の規定は、同項の相続に係る被相続人から同項の相続又は遺贈により財産の取得をした者が当該財産について第六十九条の五第一項の規定の適用を受けた場合又は受けようとする場合には、適用しない。
art-70-6-6/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-9
The provisions of paragraph (1) do not apply in the case where a person who has acquired property by the inheritance or bequest referred to in that paragraph from the decedent relating to the inheritance referred to in that paragraph has received, or seeks to receive, the application of the provisions of Article 69-5, paragraph (1) with regard to that property.
machine translation, not official
**第十項** 第一項の規定は、同項の規定の適用を受けようとする相続人が提出する相続税の申告書に、特例施業対象山林（同項各号に掲げる要件の全てを満たすものに限る。）の全部につき同項の規定の適用を受けようとする旨の記載がない場合又は次に掲げる書類の添付がない場合には、適用しない。
art-70-6-6/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-10
The provisions of paragraph (1) do not apply in the case where the inheritance tax return filed by the heir who seeks the application of the provisions of that paragraph does not contain a statement that the heir seeks the application of the provisions of that paragraph with regard to all of the special forest subject to forestry operations (limited to forests that satisfy all of the requirements listed in the items of that paragraph), or in the case where the following documents are not attached to it:
machine translation, not official
**一** 当該特例施業対象山林の明細及び納税猶予分の相続税額の計算に関する明細を記載した書類その他の財務省令で定める書類
art-70-6-6/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-10/item-1
a document stating the details of that special forest subject to forestry operations and the details of the calculation of the inheritance tax subject to deferral, and other documents specified by Order of the Ministry of Finance;
machine translation, not official
**二** 当該特例施業対象山林に係る被相続人の死亡の日の翌日以後最初に到来する経営報告基準日の翌日から五月を経過する日が当該被相続人の死亡に係る相続税の申告書の提出期限までに到来する場合には、当該特例施業対象山林の経営に関する事項として財務省令で定めるものを記載した書類
art-70-6-6/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-10/item-2
in the case where the day on which five months have elapsed from the day following the first base date for management reports arriving on or after the day following the day of the death of the decedent relating to that special forest subject to forestry operations arrives by the due date for filing the inheritance tax return relating to the death of that decedent, a document stating the matters specified by Order of the Ministry of Finance as matters concerning the management of that special forest subject to forestry operations;
machine translation, not official
**三** 第一項の規定の適用に係る相続の開始の時において、当該相続人が第二項第四号イからハまでに掲げる要件その他財務省令で定める要件を満たしていることを証する書類として財務省令で定めるもの
art-70-6-6/par-10/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-10/item-3
a document specified by Order of the Ministry of Finance as a document certifying that, at the time of the commencement of the succession to which the provisions of paragraph (1) apply, that heir satisfies the requirements listed in paragraph (2), item (iv), (a) through (c) and other requirements specified by Order of the Ministry of Finance.
machine translation, not official
**第十一項** 第一項の規定の適用を受ける林業経営相続人は、同項の相続に係る被相続人の死亡の日の翌日から猶予中相続税額に相当する相続税の全部につき同項の規定又は第三項、第四項、第十三項、第十四項若しくは第十六項の規定による納税の猶予に係る期限が確定する日までの間に経営報告基準日（特例山林に係る被相続人の死亡の日の翌日以後最初に到来する経営報告基準日の翌日から五月を経過する日が第一項の相続に係る相続税の申告書の提出期限までに到来する場合における当該最初に到来する経営報告基準日を除く。）が存する場合には、届出期限（経営報告基準日の翌日から五月を経過する日をいう。次項、第十三項及び第十八項において同じ。）までに、政令で定めるところにより引き続いて第一項の規定の適用を受けたい旨及び特例山林の経営に関する事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-70-6-6/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-11
A forestry business heir to whom the provisions of paragraph (1) apply must, in the case where a base date for management reports (excluding, in the case where the day on which five months have elapsed from the day following the first base date for management reports arriving on or after the day following the day of the death of the decedent relating to the special forest arrives by the due date for filing the inheritance tax return relating to the inheritance referred to in paragraph (1), that first base date for management reports) falls within the period from the day following the day of the death of the decedent relating to the inheritance referred to in that paragraph until the day on which the deadline of the tax payment grace period under the provisions of that paragraph or paragraph (3), (4), (13), (14) or (16) becomes fixed for the entire inheritance tax equivalent to the amount of inheritance tax under a grace period, submit to the district director with jurisdiction over the place for tax payment, by the notification deadline (meaning the day on which five months have elapsed from the day following the base date for management reports; the same applies in the following paragraph, paragraph (13) and paragraph (18)), pursuant to the provisions of Cabinet Order, a written notification stating that the forestry business heir wishes to continue to receive the application of the provisions of paragraph (1) and matters concerning the management of the special forest.
machine translation, not official
**第十二項** 猶予中相続税額に相当する相続税並びに当該相続税に係る利子税及び延滞税の徴収を目的とする国の権利の時効については、第十五項第二号の規定により読み替えて適用される国税通則法第七十三条第四項の規定の適用がある場合を除き、前項の届出書の提出があつた時から当該届出書の届出期限までの間は完成せず、当該届出期限の翌日から新たにその進行を始めるものとする。
art-70-6-6/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-12
With regard to the prescription of the national government's right to collect the inheritance tax equivalent to the amount of inheritance tax under a grace period and the interest tax and delinquent tax relating to that inheritance tax, except in the case where the provisions of Article 73, paragraph (4) of the Act on General Rules for National Taxes as applied by replacing terms pursuant to the provisions of paragraph (15), item (ii) apply, the prescription is not completed during the period from the time of submission of the written notification referred to in the preceding paragraph until the notification deadline of that written notification, and is to begin to run anew from the day following that notification deadline.
machine translation, not official
**第十三項** 第十一項の届出書が届出期限までに納税地の所轄税務署長に提出されない場合には、当該届出期限における猶予中相続税額に相当する相続税については、第一項の規定にかかわらず、当該届出期限の翌日から二月を経過する日（当該届出期限の翌日から当該二月を経過する日までの間に当該相続税に係る林業経営相続人が死亡した場合には、当該林業経営相続人の相続人が当該林業経営相続人の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
art-70-6-6/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-13
In the case where the written notification referred to in paragraph (11) is not submitted to the district director with jurisdiction over the place for tax payment by the notification deadline, notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the inheritance tax equivalent to the amount of inheritance tax under a grace period as of that notification deadline is the day on which two months have elapsed from the day following that notification deadline (or, in the case where the forestry business heir relating to that inheritance tax has died during the period from the day following that notification deadline until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of that forestry business heir came to know of the commencement of the succession due to the death of that forestry business heir).
machine translation, not official
**第十四項** 税務署長は、次に掲げる場合には、猶予中相続税額に相当する相続税に係る第一項の規定による納税の猶予に係る期限を繰り上げることができる。この場合においては、国税通則法第四十九条第二項及び第三項の規定を準用する。
art-70-6-6/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-14
The district director may, in the following cases, accelerate the deadline of the tax payment grace period under the provisions of paragraph (1) relating to the inheritance tax equivalent to the amount of inheritance tax under a grace period. In this case, the provisions of Article 49, paragraphs (2) and (3) of the Act on General Rules for National Taxes apply mutatis mutandis.
machine translation, not official
**一** 第一項の規定の適用を受ける林業経営相続人が同項に規定する担保について国税通則法第五十一条第一項の規定による命令に応じない場合
art-70-6-6/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-14/item-1
in the case where the forestry business heir to whom the provisions of paragraph (1) apply does not comply with an order under the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes with regard to the security prescribed in that paragraph;
machine translation, not official
**二** 当該林業経営相続人から提出された第十一項の届出書に記載された事項と相違する事実が判明した場合
art-70-6-6/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-14/item-2
in the case where a fact that differs from the matters stated in the written notification referred to in paragraph (11) submitted by that forestry business heir has come to light.
machine translation, not official
**第十五項** 第一項の規定による納税の猶予がされた場合における国税通則法、国税徴収法及び相続税法の規定の適用については、次に定めるところによる。
art-70-6-6/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-15
With regard to the application of the provisions of the Act on General Rules for National Taxes, the National Tax Collection Act and the Inheritance Tax Act in the case where a tax payment grace period has been granted under the provisions of paragraph (1), the following provisions apply:
machine translation, not official
**一** 第一項の規定の適用があつた場合における相続税に係る延滞税については、その相続税の額のうち納税猶予分の相続税額とその他のものとに区分し、更に当該納税猶予分の相続税額を第三号に規定する納税の猶予に係る期限が異なるものごとに区分して、それぞれの税額ごとに国税通則法の延滞税に関する規定を適用する。
art-70-6-6/par-15/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-15/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-15/item-1
with regard to delinquent tax on inheritance tax in the case where the provisions of paragraph (1) have been applied, the amount of that inheritance tax is divided into the inheritance tax subject to deferral and the remainder, that inheritance tax subject to deferral is further divided according to each different deadline of the tax payment grace period prescribed in item (iii), and the provisions concerning delinquent tax in the Act on General Rules for National Taxes apply to each of those tax amounts;
machine translation, not official
**二** 第一項の規定による納税の猶予を受けた相続税については、国税通則法第六十四条第一項及び第七十三条第四項中「延納」とあるのは、「延納（租税特別措置法第七十条の六の六第一項（山林についての相続税の納税猶予及び免除）の規定による納税の猶予を含む。）」とする。
art-70-6-6/par-15/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-15/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-15/item-2
with regard to inheritance tax for which a tax payment grace period has been granted under the provisions of paragraph (1), the phrase "deferred payment" in Article 64, paragraph (1) and Article 73, paragraph (4) of the Act on General Rules for National Taxes is deemed to be replaced with "deferred payment (including a tax payment grace period under the provisions of Article 70-6-6, paragraph (1) (Tax Payment Grace Period and Exemption for Inheritance Tax on Forests) of the Act on Special Measures Concerning Taxation)";
machine translation, not official
**三** 第一項の規定による納税の猶予に係る期限（第三項、第四項、前二項又は次項の規定による当該期限を含む。）は、国税通則法及び国税徴収法中法定納期限又は納期限に関する規定を適用する場合には、相続税法の規定による延納に係る期限に含まれるものとする。
art-70-6-6/par-15/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-15/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-15/item-3
the deadline of the tax payment grace period under the provisions of paragraph (1) (including that deadline under the provisions of paragraph (3), paragraph (4), the preceding two paragraphs or the following paragraph) is to be included in the deadline for deferred payment under the provisions of the Inheritance Tax Act when the provisions concerning the statutory due date for payment or the due date for payment in the Act on General Rules for National Taxes and the National Tax Collection Act are applied;
machine translation, not official
**四** 第三項、第四項、前二項又は次項の規定に該当する相続税については、相続税法第三十八条第一項及び第四十一条第一項の規定は、適用しない。
art-70-6-6/par-15/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-15/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-15/item-4
the provisions of Article 38, paragraph (1) and Article 41, paragraph (1) of the Inheritance Tax Act do not apply to inheritance tax that falls under the provisions of paragraph (3), paragraph (4), the preceding two paragraphs or the following paragraph;
machine translation, not official
**五** 相続又は遺贈により取得をした財産のうちに特例山林に該当するものがある者の当該財産に係る相続税の額で納税猶予分の相続税額以外のものについては、当該特例山林の価額は、当該特例山林の価額に百分の二十を乗じて計算した価額であるものとして、相続税法第三十八条第一項（同法第四十四条第二項において準用する場合を含む。）、第四十七条第五項、第五十二条第一項又は第五十三条第四項第二号ロの規定を適用する。
art-70-6-6/par-15/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-15/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-15/item-5
with regard to the amount of inheritance tax, other than the inheritance tax subject to deferral, relating to the property of a person whose property acquired by inheritance or bequest includes property that falls under a special forest, the provisions of Article 38, paragraph (1) (including the case where it is applied mutatis mutandis pursuant to Article 44, paragraph (2) of that Act), Article 47, paragraph (5), Article 52, paragraph (1) or Article 53, paragraph (4), item (ii), (b) of the Inheritance Tax Act apply by deeming the value of that special forest to be the value calculated by multiplying the value of that special forest by 20 percent;
machine translation, not official
**六** 特例山林について第一項の規定の適用があつた場合における相続税法第四十八条の二第六項において準用する同法第四十一条第二項の規定の適用については、同項中「財産を除く」とあるのは、「財産及び租税特別措置法第七十条の六の六第一項（山林についての相続税の納税猶予及び免除）の規定の適用に係る同項に規定する特例山林を除く」とする。
art-70-6-6/par-15/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-15/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-15/item-6
with regard to the application of the provisions of Article 41, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to Article 48-2, paragraph (6) of that Act in the case where the provisions of paragraph (1) have been applied with regard to a special forest, the phrase "excluding property" in that paragraph is deemed to be replaced with "excluding property and the special forest prescribed in Article 70-6-6, paragraph (1) (Tax Payment Grace Period and Exemption for Inheritance Tax on Forests) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph apply".
machine translation, not official
**第十六項** 相続税法第六十四条第一項（同条第二項において準用する場合を含む。）及び第四項の規定は、第一項の規定の適用を受ける林業経営相続人若しくは当該林業経営相続人に係る被相続人又はこれらの者と政令で定める特別の関係がある者の相続税又は贈与税の負担が不当に減少する結果となると認められる場合について準用する。この場合において、同条第一項中「又はその親族その他これらの者」とあるのは「である租税特別措置法第七十条の六の六第一項（山林についての相続税の納税猶予及び免除）の林業経営相続人若しくは当該林業経営相続人に係る被相続人又はこれらの者」と、「相続税又は贈与税についての更正又は決定に際し」とあるのは「同条の規定の適用に関し」と、「課税価格を計算する」とあるのは「納税の猶予に係る期限を繰り上げ、又は免除する納税の猶予に係る相続税を定める」と、同条第二項中「又はその親族その他これらの者と前項に規定する特別の関係がある者の相続税又は贈与税に係る更正又は決定」とあるのは「である租税特別措置法第七十条の六の六第一項の林業経営相続人の納税の猶予に係る期限の繰上げ又は相続税の免除」と、同条第四項中「相続税又は贈与税についての更正又は決定に際し」とあるのは「租税特別措置法第七十条の六の六の規定の適用に関し」と、「課税価格を計算する」とあるのは「納税の猶予に係る期限を繰り上げ、又は免除する納税の猶予に係る相続税を定める」と読み替えるものとする。
art-70-6-6/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-16
The provisions of Article 64, paragraph (1) (including the case where it is applied mutatis mutandis pursuant to paragraph (2) of that Article) and paragraph (4) of the Inheritance Tax Act apply mutatis mutandis to the case where it is found that the burden of inheritance tax or gift tax of a forestry business heir to whom the provisions of paragraph (1) apply, the decedent relating to that forestry business heir, or a person who has a special relationship specified by Cabinet Order with any of them would be unjustly reduced. In this case, the phrase "or their relatives or other persons" in paragraph (1) of that Article is deemed to be replaced with "who are the forestry business heir under Article 70-6-6, paragraph (1) (Tax Payment Grace Period and Exemption for Inheritance Tax on Forests) of the Act on Special Measures Concerning Taxation, the decedent relating to that forestry business heir, or those persons", the phrase "upon reassessment or determination of inheritance tax or gift tax" in that paragraph is deemed to be replaced with "with regard to the application of the provisions of that Article", and the phrase "calculate the taxable value" in that paragraph is deemed to be replaced with "accelerate the deadline of the tax payment grace period, or determine the inheritance tax subject to the tax payment grace period that is to be exempted"; the phrase "or their relatives or other persons who have the special relationship prescribed in the preceding paragraph with any of them, the reassessment or determination relating to inheritance tax or gift tax" in paragraph (2) of that Article is deemed to be replaced with "who is the forestry business heir under Article 70-6-6, paragraph (1) of the Act on Special Measures Concerning Taxation, the acceleration of the deadline of the tax payment grace period or the exemption of inheritance tax"; and the phrase "upon reassessment or determination of inheritance tax or gift tax" in paragraph (4) of that Article is deemed to be replaced with "with regard to the application of the provisions of Article 70-6-6 of the Act on Special Measures Concerning Taxation", and the phrase "calculate the taxable value" in that paragraph is deemed to be replaced with "accelerate the deadline of the tax payment grace period, or determine the inheritance tax subject to the tax payment grace period that is to be exempted".
machine translation, not official
**第十七項** 第一項の規定の適用を受ける林業経営相続人が死亡した場合（その死亡した日前に第十三項の規定の適用があつた場合及び同日前に第十四項又は前項の規定による納税の猶予に係る期限の繰上げがあつた場合並びに同日前に第三項各号に掲げる場合に該当することとなつた場合を除く。）には、猶予中相続税額に相当する相続税を免除する。この場合において、当該林業経営相続人の相続人は、その死亡した日から同日以後六月を経過する日（次項において「免除届出期限」という。）までに、政令で定めるところにより、財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-70-6-6/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-17
In the case where the forestry business heir to whom the provisions of paragraph (1) apply has died (excluding the case where the provisions of paragraph (13) have been applied before the day of death, the case where the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (14) or the preceding paragraph before that day, and the case where the forestry business heir came to fall under any of the cases listed in the items of paragraph (3) before that day), the inheritance tax equivalent to the amount of inheritance tax under a grace period is exempted. In this case, the heir of that forestry business heir must, by the day on which six months have elapsed from the day of death (referred to as the "deadline for notification of exemption" in the following paragraph), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating the matters specified by Order of the Ministry of Finance.
machine translation, not official
**第十八項** 第十一項又は前項の届出書が第十一項に規定する届出期限又は前項の免除届出期限までに提出されなかつた場合においても、これらの規定に規定する税務署長がこれらの期限内にその提出がなかつたことについてやむを得ない事情があると認める場合において、政令で定めるところにより当該届出書が当該税務署長に提出されたときは、第十三項又は前項の規定の適用については、当該届出書がこれらの期限内に提出されたものとみなす。
art-70-6-6/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-18
Even in the case where the written notification referred to in paragraph (11) or the preceding paragraph has not been submitted by the notification deadline prescribed in paragraph (11) or the deadline for notification of exemption referred to in the preceding paragraph, if the district director prescribed in those provisions finds that there were unavoidable circumstances for the failure to submit it within those deadlines and the written notification has been submitted to that district director pursuant to the provisions of Cabinet Order, the written notification is deemed to have been submitted within those deadlines with regard to the application of the provisions of paragraph (13) or the preceding paragraph.
machine translation, not official
**第十九項** 第一項の規定の適用を受けた林業経営相続人は、次の表の各号の上欄に掲げる場合に該当する場合には、当該各号の中欄に掲げる金額を基礎とし、当該林業経営相続人が同項の規定の適用を受けるために提出する相続税の申告書の提出期限の翌日から当該各号の下欄に掲げる日（同表の第一号の下欄に掲げる日以前二月以内に当該林業経営相続人が死亡した場合には、当該林業経営相続人の相続人が当該林業経営相続人の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）までの期間に応じ、年三・六パーセントの割合を乗じて計算した金額に相当する利子税を、当該各号の中欄に掲げる金額に相当する相続税にあわせて納付しなければならない。
一 第三項の規定の適用があつた場合（第三号の上欄に掲げる場合に該当する場合を除く。） 猶予中相続税額 同項各号に定める日から二月を経過する日
二 第四項又は第十三項の規定の適用があつた場合（次号の上欄に掲げる場合に該当する場合を除く。） これらの規定により納税の猶予に係る期限が確定する猶予中相続税額 これらの規定による納税の猶予に係る期限
三 第十四項又は第十六項の規定の適用があつた場合 これらの規定により納税の猶予に係る期限が繰り上げられる猶予中相続税額 これらの規定により繰り上げられた納税の猶予に係る期限
art-70-6-6/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-19
In the case where a forestry business heir who has received the application of the provisions of paragraph (1) falls under the case listed in the left-hand column of any item of the following table, the forestry business heir must pay, together with the inheritance tax equivalent to the amount listed in the middle column of that item, interest tax equivalent to the amount calculated by multiplying the amount listed in the middle column of that item, as the base, by a rate of 3.6 percent per annum according to the period from the day following the due date for filing the inheritance tax return that the forestry business heir files in order to receive the application of the provisions of that paragraph until the day listed in the right-hand column of that item (or, in the case where the forestry business heir has died within two months on or before the day listed in the right-hand column of item (i) of that table, the day on which six months have elapsed from the day following the day on which the heir of the forestry business heir came to know of the commencement of the succession due to the death of the forestry business heir).
(i) in the case where the provisions of paragraph (3) have been applied (excluding the case that falls under the case listed in the left-hand column of item (iii)) amount of inheritance tax under a grace period the day on which two months have elapsed from the day specified in the relevant item of that paragraph
(ii) in the case where the provisions of paragraph (4) or (13) have been applied (excluding the case that falls under the case listed in the left-hand column of the following item) the amount of inheritance tax under a grace period for which the deadline of the tax payment grace period becomes fixed under those provisions the deadline of the tax payment grace period under those provisions
(iii) in the case where the provisions of paragraph (14) or (16) have been applied the amount of inheritance tax under a grace period for which the deadline of the tax payment grace period is accelerated under those provisions the deadline of the tax payment grace period as accelerated under those provisions
machine translation, not official
**第二十項** 農林水産大臣等は、第一項の規定の適用を受ける林業経営相続人又は特例山林について、第三項又は第四項の規定による納税の猶予に係る期限の確定に係る事実に関し、法令の規定に基づき認定、確認、報告の受理その他の行為をしたことにより当該事実があつたことを知つた場合には、遅滞なく、当該特例山林について当該事実が生じた旨その他財務省令で定める事項を、書面により、国税庁長官又は当該林業経営相続人の納税地の所轄税務署長に通知しなければならない。
art-70-6-6/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-20
In the case where the Minister of Agriculture, Forestry and Fisheries, etc. has come to know, with regard to the forestry business heir to whom the provisions of paragraph (1) apply or the special forest, that a fact relating to the fixing of the deadline of the tax payment grace period under the provisions of paragraph (3) or (4) has occurred, as a result of having given a certification or confirmation, accepted a report or taken any other action based on the provisions of laws and regulations with regard to that fact, the Minister of Agriculture, Forestry and Fisheries, etc. must, without delay, notify the Commissioner of the National Tax Agency or the district director with jurisdiction over the place for tax payment of that forestry business heir in writing that the fact has occurred with regard to that special forest and of other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第二十一項** 税務署長は、第一項の場合において農林水産大臣等の事務（同項の規定の適用を受ける林業経営相続人に関する事務で、前項の規定の適用に係るものに限る。）の処理を適正かつ確実に行うため必要があると認めるときは、農林水産大臣等に対し、当該林業経営相続人が第一項の規定の適用を受ける旨その他財務省令で定める事項を通知することができる。
art-70-6-6/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-21
If the district director finds it necessary, in the case referred to in paragraph (1), for the Minister of Agriculture, Forestry and Fisheries, etc. to properly and reliably process its affairs (limited to affairs concerning the forestry business heir to whom the provisions of that paragraph apply that relate to the application of the provisions of the preceding paragraph), the district director may notify the Minister of Agriculture, Forestry and Fisheries, etc. that the forestry business heir receives the application of the provisions of paragraph (1) and of other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第二十二項** 第三項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-70-6-6/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-22
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.
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### 第七十条の六の七（特定の美術品についての相続税の納税猶予及び免除） — Tax Payment Grace Period and Exemption for Inheritance Tax on Specified Works of Art
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art-70-6-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-7
**第一項** 寄託先美術館の設置者と特定美術品の寄託契約を締結し、認定保存活用計画に基づき当該特定美術品を当該寄託先美術館の設置者に寄託していた者から相続又は遺贈により当該特定美術品を取得した寄託相続人が、当該特定美術品の当該寄託先美術館の設置者への寄託を継続する場合には、当該寄託相続人が当該相続に係る相続税法第二十七条第一項の規定による期限内申告書（以下この条において「相続税の申告書」という。）の提出により納付すべき相続税の額のうち、当該特定美術品で当該相続税の申告書にこの項の規定の適用を受けようとする旨の記載があるものに係る納税猶予分の相続税額に相当する相続税については、当該相続税の申告書の提出期限までに当該納税猶予分の相続税額に相当する担保を提供した場合に限り、同法第三十三条の規定にかかわらず、当該寄託相続人の死亡の日まで、その納税を猶予する。
art-70-6-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
In the case where a depositing heir who has acquired a specified work of art by inheritance or bequest from a person who had concluded a deposit contract for the specified work of art with the founder of a depositary art museum and had deposited that specified work of art with the founder of that depositary art museum based on a certified preservation and utilization plan continues the deposit of that specified work of art with the founder of that depositary art museum, then, with regard to the inheritance tax equivalent to the inheritance tax subject to deferral relating to that specified work of art for which a statement is made in the inheritance tax return that the depositing heir seeks the application of the provisions of this paragraph, out of the amount of inheritance tax that the depositing heir must pay by filing the return filed by the due date under the provisions of Article 27, paragraph (1) of the Inheritance Tax Act relating to that inheritance (referred to as the "inheritance tax return" in this Article), notwithstanding the provisions of Article 33 of that Act, a grace period is granted for the payment of that tax until the day of the death of that depositing heir, only if the depositing heir has provided security equivalent to that inheritance tax subject to deferral by the due date for filing that inheritance tax return.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-70-6-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特定美術品 認定保存活用計画に記載された次に掲げるものをいう。
art-70-6-7/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-1
specified work of art: any of the following stated in a certified preservation and utilization plan:
machine translation, not official
**イ** 文化財保護法第二十七条第一項の規定により重要文化財として指定された絵画、彫刻、工芸品その他の有形の文化的所産である動産
art-70-6-7/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-1/sub-1
movable property that is a painting, sculpture, craft product or other tangible cultural product designated as an Important Cultural Property under the provisions of Article 27, paragraph (1) of the Act on Protection of Cultural Properties;
machine translation, not official
**ロ** 文化財保護法第五十八条第一項に規定する登録有形文化財（建造物であるものを除く。次項第四号及び第六号において「登録有形文化財」という。）のうち世界文化の見地から歴史上、芸術上又は学術上特に優れた価値を有するもの
art-70-6-7/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-1/sub-2
out of the registered tangible cultural properties prescribed in Article 58, paragraph (1) of the Act on Protection of Cultural Properties (excluding those that are buildings; referred to as "registered tangible cultural property" in items (iv) and (vi) of the following paragraph), one that has particularly high historical, artistic or academic value from the viewpoint of world culture;
machine translation, not official
**二** 寄託契約 特定美術品の所有者と寄託先美術館の設置者との間で締結された特定美術品の寄託に関する契約で、契約期間その他財務省令で定める事項の記載があるものをいう。
art-70-6-7/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-2
deposit contract: a contract concerning the deposit of a specified work of art concluded between the owner of the specified work of art and the founder of a depositary art museum, in which the contract period and other matters specified by Order of the Ministry of Finance are stated;
machine translation, not official
**三** 認定保存活用計画 次に掲げるものをいう。
art-70-6-7/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-3
certified preservation and utilization plan: the following:
machine translation, not official
**イ** 文化財保護法第五十三条の二第三項第三号に掲げる事項が記載されている同法第五十三条の六に規定する認定重要文化財保存活用計画
art-70-6-7/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-3/sub-1
a certified Important Cultural Property preservation and utilization plan prescribed in Article 53-6 of the Act on Protection of Cultural Properties in which the matters listed in Article 53-2, paragraph (3), item (iii) of that Act are stated;
machine translation, not official
**ロ** 文化財保護法第六十七条の二第三項第二号に掲げる事項が記載されている同法第六十七条の五に規定する認定登録有形文化財保存活用計画
art-70-6-7/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-3/sub-2
a certified registered tangible cultural property preservation and utilization plan prescribed in Article 67-5 of the Act on Protection of Cultural Properties in which the matters listed in Article 67-2, paragraph (3), item (ii) of that Act are stated;
machine translation, not official
**四** 寄託相続人 相続又は遺贈により特定美術品を取得した個人をいう。
art-70-6-7/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-4
depositing heir: an individual who has acquired a specified work of art by inheritance or bequest;
machine translation, not official
**五** 寄託先美術館 博物館法（昭和二十六年法律第二百八十五号）第二条第一項に規定する博物館又は同法第三十一条第二項に規定する指定施設のうち、特定美術品の公開（公衆の観覧に供することをいう。）及び保管を行うものをいう。
art-70-6-7/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-5
depositary art museum: out of the museums prescribed in Article 2, paragraph (1) of the Museum Act (Act No. 285 of 1951) or the designated facilities prescribed in Article 31, paragraph (2) of that Act, one that carries out the public exhibition (meaning making them available for public viewing) and storage of specified works of art;
machine translation, not official
**六** 納税猶予分の相続税額 イに掲げる金額からロに掲げる金額を控除した金額をいう。
art-70-6-7/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-6
inheritance tax subject to deferral: the amount obtained by deducting the amount listed in (b) from the amount listed in (a):
machine translation, not official
**イ** 前項の規定の適用に係る特定美術品の価額を同項の寄託相続人に係る相続税の課税価格とみなして、相続税法第十三条から第十九条までの規定を適用して政令で定めるところにより計算した当該寄託相続人の相続税の額
art-70-6-7/par-2/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-6/sub-1
the amount of inheritance tax of the depositing heir referred to in the preceding paragraph calculated, pursuant to the provisions of Cabinet Order, by applying the provisions of Articles 13 through 19 of the Inheritance Tax Act, deeming the value of the specified work of art to which the provisions of that paragraph apply to be the taxable value of inheritance tax relating to that depositing heir;
machine translation, not official
**ロ** 前項の規定の適用に係る特定美術品の価額に百分の二十を乗じて計算した金額を同項の寄託相続人に係る相続税の課税価格とみなして、相続税法第十三条から第十九条までの規定を適用して政令で定めるところにより計算した当該寄託相続人の相続税の額
art-70-6-7/par-2/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-6/sub-2
the amount of inheritance tax of the depositing heir referred to in the preceding paragraph calculated, pursuant to the provisions of Cabinet Order, by applying the provisions of Articles 13 through 19 of the Inheritance Tax Act, deeming the amount calculated by multiplying the value of the specified work of art to which the provisions of that paragraph apply by 20 percent to be the taxable value of inheritance tax relating to that depositing heir.
machine translation, not official
**第三項** 第一項の規定の適用を受ける寄託相続人若しくは特定美術品又は同項の寄託先美術館について、次の各号のいずれかに掲げる場合に該当することとなつた場合には、同項の規定にかかわらず、当該各号に定める日から二月を経過する日（当該各号に定める日から当該二月を経過する日までの間に当該寄託相続人が死亡した場合には、当該寄託相続人の相続人（包括受遺者を含む。第十一項において同じ。）が当該寄託相続人の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて第一項の規定による納税の猶予に係る期限とする。
art-70-6-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3
In the case where the depositing heir to whom the provisions of paragraph (1) apply, the specified work of art, or the depositary art museum referred to in that paragraph has come to fall under any of the cases listed in the following items, notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of paragraph (1) is the day on which two months have elapsed from the day specified in the relevant item (or, in the case where that depositing heir has died during the period from the day specified in the relevant item until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of that depositing heir (including a universal legatee; the same applies in paragraph (11)) came to know of the commencement of the succession due to the death of that depositing heir):
machine translation, not official
**一** 当該寄託相続人が当該特定美術品を譲渡した場合（当該特定美術品をその寄託先美術館の設置者に贈与した場合を除く。） 当該特定美術品の譲渡があつたことについての第十七項の規定による文化庁長官からの通知を当該寄託相続人の納税地の所轄税務署長が受けた日
art-70-6-7/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-1
in the case where that depositing heir has transferred that specified work of art (excluding the case where the depositing heir has given that specified work of art as a gift to the founder of its depositary art museum): the day on which the district director with jurisdiction over the place for tax payment of that depositing heir received a notice from the Commissioner of the Agency for Cultural Affairs under the provisions of paragraph (17) concerning the transfer of that specified work of art;
machine translation, not official
**二** 当該特定美術品が滅失（災害（震災、風水害その他の政令で定める災害をいう。第六号及び第十四項において同じ。）による滅失を除く。）をし、又は寄託先美術館において亡失し、若しくは盗み取られた場合 これらの事由が生じたことについての第十七項の規定による文化庁長官からの通知を当該寄託相続人の納税地の所轄税務署長が受けた日
art-70-6-7/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-2
in the case where that specified work of art has been destroyed (excluding destruction due to a disaster (meaning an earthquake disaster, storm and flood damage or any other disaster specified by Cabinet Order; the same applies in item (vi) and paragraph (14))), or has been lost or stolen at the depositary art museum: the day on which the district director with jurisdiction over the place for tax payment of that depositing heir received a notice from the Commissioner of the Agency for Cultural Affairs under the provisions of paragraph (17) concerning the occurrence of that event;
machine translation, not official
**三** 当該特定美術品に係る寄託契約の契約期間が終了をした場合 当該終了の日
art-70-6-7/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-3
in the case where the contract period of the deposit contract relating to that specified work of art has ended: the day on which it ended;
machine translation, not official
**四** 当該特定美術品に係る認定保存活用計画の文化財保護法第五十三条の二第四項又は第六十七条の二第四項の規定による認定（次号において「認定」という。）が、同法第五十三条の七第一項又は第六十七条の六第一項の規定により取り消された場合（同法第五十九条第一項の規定により登録有形文化財の登録が抹消されたことに伴い取り消された場合として政令で定める場合を除く。） 当該認定が取り消された日
art-70-6-7/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-4
in the case where the certification (referred to as "certification" in the following item) of the certified preservation and utilization plan relating to that specified work of art under the provisions of Article 53-2, paragraph (4) or Article 67-2, paragraph (4) of the Act on Protection of Cultural Properties has been revoked under the provisions of Article 53-7, paragraph (1) or Article 67-6, paragraph (1) of that Act (excluding the case specified by Cabinet Order as a case where it has been revoked as a result of the registration of a registered tangible cultural property having been deleted under the provisions of Article 59, paragraph (1) of that Act): the day on which that certification was revoked;
machine translation, not official
**五** 当該特定美術品に係る認定保存活用計画の文化財保護法第五十三条の二第二項第三号に掲げる計画期間又は同法第六十七条の二第二項第三号に掲げる計画期間が満了した日から四月を経過する日（次項の規定の適用を受けている場合には、同日と同項の契約期間の終了の日から一年を経過する日とのいずれか遅い日とする。以下この号において同じ。）において当該認定保存活用計画に記載された当該特定美術品について新たな認定を受けていない場合 これらの計画期間が満了した日から四月を経過する日
art-70-6-7/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-5
in the case where, on the day on which four months have elapsed from the day on which the plan period listed in Article 53-2, paragraph (2), item (iii) of the Act on Protection of Cultural Properties or the plan period listed in Article 67-2, paragraph (2), item (iii) of that Act of the certified preservation and utilization plan relating to that specified work of art expired (or, in the case where the provisions of the following paragraph are being applied, that day or the day on which one year has elapsed from the day of the end of the contract period referred to in that paragraph, whichever is later; the same applies hereinafter in this item), a new certification has not been obtained for that specified work of art stated in that certified preservation and utilization plan: the day on which four months have elapsed from the day on which that plan period expired;
machine translation, not official
**六** 当該特定美術品について、重要文化財の指定が文化財保護法第二十九条第一項の規定により解除された場合又は登録有形文化財の登録が同法第五十九条第二項若しくは第三項の規定により抹消された場合（災害による滅失に基因して解除され、又は抹消された場合を除く。） 当該指定が解除された日又は当該登録が抹消された日
art-70-6-7/par-3/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-6
in the case where, with regard to that specified work of art, the designation as an Important Cultural Property has been cancelled under the provisions of Article 29, paragraph (1) of the Act on Protection of Cultural Properties, or the registration as a registered tangible cultural property has been deleted under the provisions of Article 59, paragraph (2) or (3) of that Act (excluding the case where it has been cancelled or deleted due to destruction caused by a disaster): the day on which that designation was cancelled or the day on which that registration was deleted;
machine translation, not official
**七** 寄託先美術館について、博物館法第十一条の登録が同法第十九条第一項の規定により取り消され、若しくは同法第二十条第二項の規定により抹消された場合又は同法第三十一条第一項の規定による指定が同条第二項の規定により取り消された場合 これらの事由が生じた日
art-70-6-7/par-3/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-7
in the case where, with regard to the depositary art museum, the registration referred to in Article 11 of the Museum Act has been revoked under the provisions of Article 19, paragraph (1) of that Act or deleted under the provisions of Article 20, paragraph (2) of that Act, or the designation under the provisions of Article 31, paragraph (1) of that Act has been revoked under the provisions of paragraph (2) of that Article: the day on which that event occurred.
machine translation, not official
**第四項** 前項第三号に掲げる場合において、寄託契約の契約期間の終了が寄託先美術館の設置者からの契約の解除又は当該寄託契約の更新を行わない旨の申出によるものであるときは、第一項の規定の適用を受ける寄託相続人が同号に定める終了の日から一年以内に新たな寄託先美術館（以下この項において「新寄託先美術館」という。）の設置者との間で寄託契約を締結し、寄託先美術館の設置者に寄託していた特定美術品を新寄託先美術館の設置者に寄託する見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときにおける前項の規定の適用については、次に定めるところによる。
art-70-6-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-4
In the case listed in item (iii) of the preceding paragraph, when the end of the contract period of the deposit contract is due to the cancellation of the contract by the founder of the depositary art museum or a request by that founder not to renew that deposit contract, if the depositing heir to whom the provisions of paragraph (1) apply has obtained approval from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that, within one year from the day of the end specified in that item, the depositing heir will conclude a deposit contract with the founder of a new depositary art museum (referred to as a "new depositary art museum" in this paragraph) and deposit with the founder of the new depositary art museum the specified work of art that had been deposited with the founder of the depositary art museum, the following provisions apply with regard to the application of the provisions of the preceding paragraph:
machine translation, not official
**一** 前項第三号の寄託契約の契約期間は、終了をしていないものとみなす。
art-70-6-7/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-4/item-1
the contract period of the deposit contract referred to in item (iii) of the preceding paragraph is deemed not to have ended;
machine translation, not official
**二** 当該終了の日から一年を経過する日において、当該新寄託先美術館の設置者との間の寄託契約に基づき当該承認に係る特定美術品を当該新寄託先美術館の設置者に寄託していない場合には、同日において前項第三号の寄託契約の契約期間が終了をしたものとみなす。
art-70-6-7/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-4/item-2
in the case where, on the day on which one year has elapsed from the day of that end, the depositing heir has not deposited the specified work of art relating to that approval with the founder of that new depositary art museum based on a deposit contract with the founder of that new depositary art museum, the contract period of the deposit contract referred to in item (iii) of the preceding paragraph is deemed to have ended on that day;
machine translation, not official
**三** 当該終了の日から一年を経過する日までに当該承認に係る特定美術品が当該新寄託先美術館の設置者に寄託された場合には、当該新寄託先美術館の設置者と当該寄託相続人との間の寄託契約は第一項の寄託契約と、当該新寄託先美術館は同項の寄託先美術館とみなす。
art-70-6-7/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-4/item-3
in the case where the specified work of art relating to that approval has been deposited with the founder of that new depositary art museum by the day on which one year has elapsed from the day of that end, the deposit contract between the founder of that new depositary art museum and that depositing heir is deemed to be the deposit contract referred to in paragraph (1), and that new depositary art museum is deemed to be the depositary art museum referred to in that paragraph.
machine translation, not official
**第五項** 第三項第七号に掲げる場合において、第一項の規定の適用を受ける寄託相続人が同号に定める日から一年以内に同号の寄託先美術館の設置者に寄託していた特定美術品を新たな寄託先美術館（以下この項において「新寄託先美術館」という。）の設置者に寄託する見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときにおける第三項の規定の適用については、次に定めるところによる。
art-70-6-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-5
In the case listed in paragraph (3), item (vii), if the depositing heir to whom the provisions of paragraph (1) apply has obtained approval from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that, within one year from the day specified in that item, the depositing heir will deposit the specified work of art that had been deposited with the founder of the depositary art museum referred to in that item with the founder of a new depositary art museum (referred to as a "new depositary art museum" in this paragraph), the following provisions apply with regard to the application of the provisions of paragraph (3):
machine translation, not official
**一** 第三項第七号の事由は、生じなかつたものとみなす。
art-70-6-7/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-5/item-1
the event referred to in paragraph (3), item (vii) is deemed not to have occurred;
machine translation, not official
**二** 第三項第七号に定める日から一年を経過する日において、当該承認に係る特定美術品を当該新寄託先美術館の設置者に寄託していない場合には、同日において同号に掲げる場合に該当するものとみなす。
art-70-6-7/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-5/item-2
in the case where, on the day on which one year has elapsed from the day specified in paragraph (3), item (vii), the depositing heir has not deposited the specified work of art relating to that approval with the founder of that new depositary art museum, the depositing heir is deemed to fall under the case listed in that item on that day;
machine translation, not official
**三** 第三項第七号に定める日から一年を経過する日までに当該承認に係る特定美術品が当該新寄託先美術館の設置者に寄託された場合には、当該新寄託先美術館の設置者と当該寄託相続人との間の寄託契約は第一項の寄託契約と、当該新寄託先美術館は同項の寄託先美術館とみなす。
art-70-6-7/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-5/item-3
in the case where the specified work of art relating to that approval has been deposited with the founder of that new depositary art museum by the day on which one year has elapsed from the day specified in paragraph (3), item (vii), the deposit contract between the founder of that new depositary art museum and that depositing heir is deemed to be the deposit contract referred to in paragraph (1), and that new depositary art museum is deemed to be the depositary art museum referred to in that paragraph.
machine translation, not official
**第六項** 第一項の規定の適用を受けようとする寄託相続人の納税猶予分の相続税額に係る担保の提供については、次に定めるところによる。
art-70-6-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-6
With regard to the provision of security for the inheritance tax subject to deferral of a depositing heir who seeks the application of the provisions of paragraph (1), the following provisions apply:
machine translation, not official
**一** 国税通則法第五十条の規定にかかわらず、政令で定めるところにより第一項の規定の適用を受けようとする特定美術品を担保として提供することができる。
art-70-6-7/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-6/item-1
notwithstanding the provisions of Article 50 of the Act on General Rules for National Taxes, the depositing heir may, pursuant to the provisions of Cabinet Order, provide as security the specified work of art for which the depositing heir seeks the application of the provisions of paragraph (1);
machine translation, not official
**二** 担保として提供しようとする特定美術品には、保険が付されなければならない。
art-70-6-7/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-6/item-2
a specified work of art that is to be provided as security must be insured;
machine translation, not official
**三** 第一号の場合には、税務署長は、当該寄託相続人と同号の特定美術品に関する寄託契約を締結している寄託先美術館の設置者に当該特定美術品を保管させることができる。
art-70-6-7/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-6/item-3
in the case referred to in item (i), the district director may have the founder of the depositary art museum that has concluded a deposit contract concerning the specified work of art referred to in that item with that depositing heir keep that specified work of art in custody.
machine translation, not official
**第七項** 第一項の相続又は遺贈に係る相続税の申告書の提出期限までに、当該相続又は遺贈により取得をした特定美術品が共同相続人又は包括受遺者によつてまだ分割されていない場合における同項の規定の適用については、その分割されていない特定美術品は、当該相続税の申告書に同項の規定の適用を受ける旨の記載をすることができないものとする。
art-70-6-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-7
With regard to the application of the provisions of paragraph (1) in the case where, by the due date for filing the inheritance tax return relating to the inheritance or bequest referred to in that paragraph, a specified work of art acquired by that inheritance or bequest has not yet been divided among the co-heirs or universal legatees, a statement that the depositing heir receives the application of the provisions of that paragraph may not be made in that inheritance tax return for that undivided specified work of art.
machine translation, not official
**第八項** 第一項の規定は、同項の規定の適用を受けようとする寄託相続人が提出する相続税の申告書に、特定美術品につき同項の規定の適用を受けようとする旨の記載がない場合又は当該特定美術品の明細及び納税猶予分の相続税額の計算に関する明細を記載した書類その他の財務省令で定める書類の添付がない場合には、適用しない。
art-70-6-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-8
The provisions of paragraph (1) do not apply in the case where the inheritance tax return filed by the depositing heir who seeks the application of the provisions of that paragraph does not contain a statement that the depositing heir seeks the application of the provisions of that paragraph with regard to the specified work of art, or in the case where a document stating the details of that specified work of art and the details of the calculation of the inheritance tax subject to deferral and other documents specified by Order of the Ministry of Finance are not attached to it.
machine translation, not official
**第九項** 第一項の規定の適用を受ける寄託相続人は、同項の相続税の申告書の提出期限の翌日から納税猶予分の相続税額に相当する相続税につき同項、第三項、第十一項又は第十二項の規定による納税の猶予に係る期限が確定する日までの間、第一項の相続税の申告書の提出期限の翌日から起算して三年を経過するごとの日（以下この条において「届出期限」という。）までに、政令で定めるところにより、引き続き同項の規定の適用を受けたい旨を記載した届出書に、寄託先美術館の設置者が発行する財務省令で定める事項を証する書類を添付して、これを納税地の所轄税務署長に提出しなければならない。
art-70-6-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-9
A depositing heir to whom the provisions of paragraph (1) apply must, during the period from the day following the due date for filing the inheritance tax return referred to in that paragraph until the day on which the deadline of the tax payment grace period under the provisions of that paragraph, paragraph (3), (11) or (12) becomes fixed for the inheritance tax equivalent to the inheritance tax subject to deferral, by each day on which three years have elapsed counting from the day following the due date for filing the inheritance tax return referred to in paragraph (1) (referred to as the "notification deadline" in this Article), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that the depositing heir wishes to continue to receive the application of the provisions of that paragraph, with a document issued by the founder of the depositary art museum certifying the matters specified by Order of the Ministry of Finance attached to it.
machine translation, not official
**第十項** 納税猶予分の相続税額に相当する相続税並びに当該相続税に係る利子税及び延滞税の徴収を目的とする国の権利の時効については、第十三項第二号の規定により読み替えて適用される国税通則法第七十三条第四項の規定の適用がある場合を除き、前項の届出書の提出があつた時から当該届出書の届出期限までの間は完成せず、当該届出期限の翌日から新たにその進行を始めるものとする。
art-70-6-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-10
With regard to the prescription of the national government's right to collect the inheritance tax equivalent to the inheritance tax subject to deferral and the interest tax and delinquent tax relating to that inheritance tax, except in the case where the provisions of Article 73, paragraph (4) of the Act on General Rules for National Taxes as applied by replacing terms pursuant to the provisions of paragraph (13), item (ii) apply, the prescription is not completed during the period from the time of submission of the written notification referred to in the preceding paragraph until the notification deadline of that written notification, and is to begin to run anew from the day following that notification deadline.
machine translation, not official
**第十一項** 第九項の届出書が届出期限までに納税地の所轄税務署長に提出されない場合には、当該届出期限における納税猶予分の相続税額に相当する相続税については、第一項の規定にかかわらず、当該届出期限の翌日から二月を経過する日（当該届出期限の翌日から当該二月を経過する日までの間に当該相続税に係る寄託相続人が死亡した場合には、当該寄託相続人の相続人が当該寄託相続人の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
art-70-6-7/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-11
In the case where the written notification referred to in paragraph (9) is not submitted to the district director with jurisdiction over the place for tax payment by the notification deadline, notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the inheritance tax equivalent to the inheritance tax subject to deferral as of that notification deadline is the day on which two months have elapsed from the day following that notification deadline (or, in the case where the depositing heir relating to that inheritance tax has died during the period from the day following that notification deadline until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of that depositing heir came to know of the commencement of the succession due to the death of that depositing heir).
machine translation, not official
**第十二項** 税務署長は、次に掲げる場合には、納税猶予分の相続税額に相当する相続税に係る第一項の規定による納税の猶予に係る期限を繰り上げることができる。この場合においては、国税通則法第四十九条第二項及び第三項の規定を準用する。
art-70-6-7/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-12
The district director may, in the following cases, accelerate the deadline of the tax payment grace period under the provisions of paragraph (1) relating to the inheritance tax equivalent to the inheritance tax subject to deferral. In this case, the provisions of Article 49, paragraphs (2) and (3) of the Act on General Rules for National Taxes apply mutatis mutandis.
machine translation, not official
**一** 第一項の規定の適用を受ける寄託相続人が同項に規定する担保について国税通則法第五十一条第一項の規定による命令に応じない場合
art-70-6-7/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-12/item-1
in the case where the depositing heir to whom the provisions of paragraph (1) apply does not comply with an order under the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes with regard to the security prescribed in that paragraph;
machine translation, not official
**二** 第一項の規定の適用を受ける寄託相続人から提出された第九項の届出書に記載された事項と相違する事実が判明した場合
art-70-6-7/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-12/item-2
in the case where a fact that differs from the matters stated in the written notification referred to in paragraph (9) submitted by the depositing heir to whom the provisions of paragraph (1) apply has come to light.
machine translation, not official
**第十三項** 第一項の規定による納税の猶予がされた場合における国税通則法、国税徴収法及び相続税法の規定の適用については、次に定めるところによる。
art-70-6-7/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13
With regard to the application of the provisions of the Act on General Rules for National Taxes, the National Tax Collection Act and the Inheritance Tax Act in the case where a tax payment grace period has been granted under the provisions of paragraph (1), the following provisions apply:
machine translation, not official
**一** 第一項の規定の適用があつた場合における相続税に係る延滞税については、その相続税の額のうち納税猶予分の相続税額とその他のものとに区分し、更に当該納税猶予分の相続税額を第三号に規定する納税の猶予に係る期限が異なるものごとに区分して、それぞれの税額ごとに国税通則法の延滞税に関する規定を適用する。
art-70-6-7/par-13/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-1
with regard to delinquent tax on inheritance tax in the case where the provisions of paragraph (1) have been applied, the amount of that inheritance tax is divided into the inheritance tax subject to deferral and the remainder, that inheritance tax subject to deferral is further divided according to each different deadline of the tax payment grace period prescribed in item (iii), and the provisions concerning delinquent tax in the Act on General Rules for National Taxes apply to each of those tax amounts;
machine translation, not official
**二** 第一項の規定による納税の猶予を受けた相続税については、国税通則法第六十四条第一項及び第七十三条第四項中「延納」とあるのは、「延納（租税特別措置法第七十条の六の七第一項（特定の美術品についての相続税の納税猶予及び免除）の規定による納税の猶予を含む。）」とする。
art-70-6-7/par-13/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-2
with regard to inheritance tax for which a tax payment grace period has been granted under the provisions of paragraph (1), the phrase "deferred payment" in Article 64, paragraph (1) and Article 73, paragraph (4) of the Act on General Rules for National Taxes is deemed to be replaced with "deferred payment (including a tax payment grace period under the provisions of Article 70-6-7, paragraph (1) (Tax Payment Grace Period and Exemption for Inheritance Tax on Specified Works of Art) of the Act on Special Measures Concerning Taxation)";
machine translation, not official
**三** 第一項の規定による納税の猶予に係る期限（第三項又は前二項の規定による当該期限を含む。）は、国税通則法及び国税徴収法中法定納期限又は納期限に関する規定を適用する場合には、相続税法の規定による延納に係る期限に含まれるものとする。
art-70-6-7/par-13/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-3
the deadline of the tax payment grace period under the provisions of paragraph (1) (including that deadline under the provisions of paragraph (3) or the preceding two paragraphs) is to be included in the deadline for deferred payment under the provisions of the Inheritance Tax Act when the provisions concerning the statutory due date for payment or the due date for payment in the Act on General Rules for National Taxes and the National Tax Collection Act are applied;
machine translation, not official
**四** 第三項又は前二項の規定に該当する相続税については、相続税法第三十八条第一項及び第四十一条第一項の規定は、適用しない。
art-70-6-7/par-13/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-4
the provisions of Article 38, paragraph (1) and Article 41, paragraph (1) of the Inheritance Tax Act do not apply to inheritance tax that falls under the provisions of paragraph (3) or the preceding two paragraphs;
machine translation, not official
**五** 相続又は遺贈により取得をした財産のうちに特定美術品に該当するものがある者の当該財産に係る相続税の額で納税猶予分の相続税額以外のものについては、当該特定美術品の価額は、当該特定美術品の価額に百分の二十を乗じて計算した価額であるものとして、相続税法第三十八条第一項（同法第四十四条第二項において準用する場合を含む。）、第四十七条第五項、第五十二条第一項又は第五十三条第四項第二号ロの規定を適用する。
art-70-6-7/par-13/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-5
with regard to the amount of inheritance tax, other than the inheritance tax subject to deferral, relating to the property of a person whose property acquired by inheritance or bequest includes property that falls under a specified work of art, the provisions of Article 38, paragraph (1) (including the case where it is applied mutatis mutandis pursuant to Article 44, paragraph (2) of that Act), Article 47, paragraph (5), Article 52, paragraph (1) or Article 53, paragraph (4), item (ii), (b) of the Inheritance Tax Act apply by deeming the value of that specified work of art to be the value calculated by multiplying the value of that specified work of art by 20 percent;
machine translation, not official
**六** 特定美術品について第一項の規定の適用があつた場合における相続税法第四十八条の二第六項において準用する同法第四十一条第二項の規定の適用については、同項中「財産を除く」とあるのは、「財産及び租税特別措置法第七十条の六の七第一項（特定の美術品についての相続税の納税猶予及び免除）の規定の適用に係る同条第二項第一号に規定する特定美術品を除く」とする。
art-70-6-7/par-13/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-6
with regard to the application of the provisions of Article 41, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to Article 48-2, paragraph (6) of that Act in the case where the provisions of paragraph (1) have been applied with regard to a specified work of art, the phrase "excluding property" in that paragraph is deemed to be replaced with "excluding property and the specified work of art prescribed in Article 70-6-7, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation to which the provisions of paragraph (1) (Tax Payment Grace Period and Exemption for Inheritance Tax on Specified Works of Art) of that Article apply".
machine translation, not official
**第十四項** 第一項の規定の適用を受ける寄託相続人が死亡した場合、同項の規定の適用を受ける寄託相続人が特定美術品を寄託している寄託先美術館の設置者に当該特定美術品の贈与をした場合又は同項の規定の適用を受ける特定美術品が災害により滅失した場合（これらの場合に該当することとなつた日前に第十一項の規定の適用があつた場合又は第十二項の規定による納税の猶予に係る期限の繰上げがあつた場合及び同日前に第三項各号に掲げる場合に該当することとなつた場合を除く。）には、当該特定美術品に係る納税猶予分の相続税額に相当する相続税は、政令で定めるところにより、免除する。
art-70-6-7/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-14
In the case where the depositing heir to whom the provisions of paragraph (1) apply has died, the case where the depositing heir to whom the provisions of that paragraph apply has given the specified work of art as a gift to the founder of the depositary art museum with which the depositing heir has deposited that specified work of art, or the case where the specified work of art to which the provisions of that paragraph apply has been destroyed due to a disaster (excluding the case where the provisions of paragraph (11) have been applied or the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (12) before the day on which any of these cases came to apply, and the case where any of the cases listed in the items of paragraph (3) came to apply before that day), the inheritance tax equivalent to the inheritance tax subject to deferral relating to that specified work of art is exempted pursuant to the provisions of Cabinet Order.
machine translation, not official
**第十五項** 第九項の届出書が届出期限までに提出されなかつた場合においても、同項の税務署長が当該届出期限内にその提出がなかつたことについてやむを得ない事情があると認める場合において、政令で定めるところにより当該届出書が当該税務署長に提出されたときは、第十一項の規定の適用については、当該届出書が当該届出期限内に提出されたものとみなす。
art-70-6-7/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-15
Even in the case where the written notification referred to in paragraph (9) has not been submitted by the notification deadline, if the district director referred to in that paragraph finds that there were unavoidable circumstances for the failure to submit it within that notification deadline and the written notification has been submitted to that district director pursuant to the provisions of Cabinet Order, the written notification is deemed to have been submitted within that notification deadline with regard to the application of the provisions of paragraph (11).
machine translation, not official
**第十六項** 第一項の規定の適用を受けた寄託相続人は、次の各号のいずれかに掲げる場合に該当する場合には、納税猶予分の相続税額を基礎とし、当該各号の相続税に係る相続税の申告書の提出期限の翌日から当該各号に定める納税の猶予に係る期限までの期間に応じ、年三・六パーセントの割合を乗じて計算した金額に相当する利子税を、当該納税猶予分の相続税額に係る相続税に併せて納付しなければならない。
art-70-6-7/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-16
In the case where a depositing heir who has received the application of the provisions of paragraph (1) falls under any of the cases listed in the following items, the depositing heir must pay, together with the inheritance tax relating to the inheritance tax subject to deferral, interest tax equivalent to the amount calculated by multiplying the inheritance tax subject to deferral, as the base, by a rate of 3.6 percent per annum according to the period from the day following the due date for filing the inheritance tax return relating to the inheritance tax referred to in the relevant item until the deadline of the tax payment grace period specified in that item:
machine translation, not official
**一** 第三項の規定の適用があつた場合 第一項の規定の適用を受ける相続税に係る第三項の規定による納税の猶予に係る期限
art-70-6-7/par-16/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-16/item-1
in the case where the provisions of paragraph (3) have been applied: the deadline of the tax payment grace period under the provisions of paragraph (3) relating to the inheritance tax to which the provisions of paragraph (1) apply;
machine translation, not official
**二** 第十一項の規定の適用があつた場合 同項に規定する相続税に係る同項の規定による納税の猶予に係る期限
art-70-6-7/par-16/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-16/item-2
in the case where the provisions of paragraph (11) have been applied: the deadline of the tax payment grace period under the provisions of that paragraph relating to the inheritance tax prescribed in that paragraph;
machine translation, not official
**三** 第十二項の規定の適用があつた場合 同項に規定する相続税に係る同項の規定により繰り上げられた納税の猶予に係る期限
art-70-6-7/par-16/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-16/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-16/item-3
in the case where the provisions of paragraph (12) have been applied: the deadline of the tax payment grace period as accelerated under the provisions of that paragraph relating to the inheritance tax prescribed in that paragraph.
machine translation, not official
**第十七項** 文部科学大臣又は文化庁長官は、第一項の規定の適用を受ける寄託相続人若しくは特定美術品又は同項の寄託先美術館について、第三項の規定により納税の猶予に係る期限とされる同項各号に掲げる場合に該当する事実に関し、法令の規定に基づき報告の受理その他の行為をしたことにより当該事実があつたことを知つた場合には、遅滞なく、当該特定美術品について当該事実が生じた旨その他財務省令で定める事項を、書面により、国税庁長官又は当該寄託相続人の納税地の所轄税務署長に通知しなければならない。
art-70-6-7/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-17
In the case where the Minister of Education, Culture, Sports, Science and Technology or the Commissioner of the Agency for Cultural Affairs has come to know, with regard to the depositing heir to whom the provisions of paragraph (1) apply, the specified work of art or the depositary art museum referred to in that paragraph, that a fact falling under any of the cases listed in the items of paragraph (3), on which a deadline of the tax payment grace period is set under the provisions of that paragraph, has occurred, as a result of having accepted a report or taken any other action based on the provisions of laws and regulations with regard to that fact, the Minister or the Commissioner must, without delay, notify the Commissioner of the National Tax Agency or the district director with jurisdiction over the place for tax payment of that depositing heir in writing that the fact has occurred with regard to that specified work of art and of other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第十八項** 税務署長は、第一項の場合において文部科学大臣又は文化庁長官の事務（同項の規定の適用を受ける寄託相続人に関する事務で、前項の規定の適用に係るものに限る。）の処理を適正かつ確実に行うために必要があると認めるときは、文部科学大臣又は文化庁長官に対し、当該寄託相続人が第一項の規定の適用を受ける旨その他財務省令で定める事項を通知することができる。
art-70-6-7/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-18
If the district director finds it necessary, in the case referred to in paragraph (1), for the Minister of Education, Culture, Sports, Science and Technology or the Commissioner of the Agency for Cultural Affairs to properly and reliably process their affairs (limited to affairs concerning the depositing heir to whom the provisions of that paragraph apply that relate to the application of the provisions of the preceding paragraph), the district director may notify the Minister of Education, Culture, Sports, Science and Technology or the Commissioner of the Agency for Cultural Affairs that the depositing heir receives the application of the provisions of paragraph (1) and of other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第十九項** 第三項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-70-6-7/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-19
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第七十条の六の八（個人の事業用資産についての贈与税の納税猶予及び免除） — Tax Payment Grace Period and Exemption for Gift Tax on Business Assets of Individuals
caption: machine translation, not official
art-70-6-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8 · https://japanlaw.org/l/332AC0000000026/art-70-6-8
**第一項** 特定事業用資産を有していた個人として政令で定める者（既にこの項の規定の適用に係る贈与をしているものを除く。以下この条及び次条において「贈与者」という。）が特例事業受贈者にその事業に係る特定事業用資産の全て（当該特定事業用資産の全部又は一部が数人の共有に属する場合には、当該贈与者以外の者が有していた共有持分に係る部分を除く。）の贈与（平成三十一年一月一日から令和十年十二月三十一日までの間の贈与で、最初のこの項の規定の適用に係る贈与及び当該贈与の日その他政令で定める日から一年を経過する日までの贈与に限る。）をした場合には、当該特例事業受贈者の当該贈与の日の属する年分の贈与税で贈与税の申告書（相続税法第二十八条第一項の規定による期限内申告書をいう。以下この条において同じ。）の提出により納付すべきものの額のうち、当該特定事業用資産で当該贈与税の申告書にこの項の規定の適用を受けようとする旨の記載があるもの（以下この条及び次条において「特例受贈事業用資産」という。）に係る納税猶予分の贈与税額に相当する贈与税については、当該年分の贈与税の申告書の提出期限までに当該納税猶予分の贈与税額に相当する担保を提供した場合に限り、同法第三十三条の規定にかかわらず、当該贈与者（特例受贈事業用資産が当該贈与者の第十四項（第三号に係る部分に限る。）の規定の適用に係るものである場合における当該特例受贈事業用資産に係る納税猶予分の贈与税額に相当する贈与税については、この項の規定の適用を受けていた者として政令で定めるものに当該特例受贈事業用資産に係る特定事業用資産の贈与をした者。第十四項において同じ。）の死亡の日まで、その納税を猶予する。
art-70-6-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-1
In the case where a person specified by Cabinet Order as an individual who had held specified business assets (excluding a person who has already made a gift to which the provisions of this paragraph apply; referred to as the "donor" in this Article and the following Article) has made a gift to a special business donee of all of the specified business assets relating to the donor's business (excluding, in the case where all or part of those specified business assets belong to the co-ownership of two or more persons, the part relating to the shares of co-ownership held by persons other than that donor) (limited to a gift made during the period from January 1, 2019 to December 31, 2028 that is the first gift to which the provisions of this paragraph apply or a gift made by the day on which one year has elapsed from the day of that gift or any other day specified by Cabinet Order), then, with regard to the gift tax equivalent to the gift tax subject to deferral relating to the specified business assets for which a statement is made in the gift tax return that the special business donee seeks the application of the provisions of this paragraph (referred to as "special gifted business assets" in this Article and the following Article), out of the amount of gift tax for the year that includes the day of that gift that the special business donee must pay by filing the gift tax return (meaning the return filed by the due date under the provisions of Article 28, paragraph (1) of the Inheritance Tax Act; the same applies hereinafter in this Article), notwithstanding the provisions of Article 33 of that Act, a grace period is granted for the payment of that tax until the day of the death of that donor (or, with regard to the gift tax equivalent to the gift tax subject to deferral relating to special gifted business assets in the case where those special gifted business assets are ones relating to the application to that donor of the provisions of paragraph (14) (limited to the part relating to item (iii)), the person who made the gift of the specified business assets relating to those special gifted business assets to the person specified by Cabinet Order as one who had received the application of the provisions of this paragraph; the same applies in paragraph (14)), only if the special business donee has provided security equivalent to that gift tax subject to deferral by the due date for filing the gift tax return for that year.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-70-6-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特定事業用資産 贈与者（当該贈与者と生計を一にする配偶者その他の親族及びこれらに類するものとして政令で定める者を含む。次号トにおいて同じ。）の事業（不動産貸付業その他政令で定めるものを除く。以下この条及び第七十条の六の十において同じ。）の用に供されていた次に掲げる資産（当該贈与者の前項の規定の適用に係る贈与の日の属する年の前年分の事業所得（所得税法第二十七条第一項に規定する事業所得をいう。以下この条及び第七十条の六の十において同じ。）に係る青色申告書（同法第二条第一項第四十号に規定する青色申告書をいい、第二十五条の二第三項の規定の適用に係るものに限る。次項第四号及び第五号において同じ。）の貸借対照表に計上されているものに限る。）の区分に応じそれぞれ次に定めるものをいう。
art-70-6-8/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-1
specified business assets: out of the following assets that were used for the business (excluding a real property leasing business and other businesses specified by Cabinet Order; the same applies hereinafter in this Article and Article 70-6-10) of the donor (including the spouse and other relatives who share the same livelihood with that donor and persons specified by Cabinet Order as those similar to them; the same applies in (g) of the following item) (limited to those recorded in the balance sheet of the blue return (meaning a blue return prescribed in Article 2, paragraph (1), item (xl) of the Income Tax Act, limited to one to which the provisions of Article 25-2, paragraph (3) apply; the same applies in items (iv) and (v) of the following paragraph) relating to the business income (meaning business income prescribed in Article 27, paragraph (1) of the Income Tax Act; the same applies hereinafter in this Article and Article 70-6-10) of that donor for the year preceding the year that includes the day of the gift to which the provisions of the preceding paragraph apply), the assets specified respectively below according to the category of those assets:
machine translation, not official
**イ** 宅地等（土地又は土地の上に存する権利をいい、財務省令で定める建物又は構築物の敷地の用に供されているもののうち政令で定めるものに限る。） 当該宅地等の面積の合計のうち四百平方メートル以下の部分
art-70-6-8/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-1/sub-1
residential land, etc. (meaning land or rights existing on land, limited to those specified by Cabinet Order out of those used as the site of buildings or structures specified by Order of the Ministry of Finance): the part of the total area of that residential land, etc. that is 400 square meters or less;
machine translation, not official
**ロ** 建物（当該事業の用に供されている建物として政令で定めるものに限る。） 当該建物の床面積の合計のうち八百平方メートル以下の部分
art-70-6-8/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-1/sub-2
buildings (limited to those specified by Cabinet Order as buildings used for that business): the part of the total floor area of those buildings that is 800 square meters or less;
machine translation, not official
**ハ** 減価償却資産（所得税法第二条第一項第十九号に規定する減価償却資産をいい、ロに掲げるものを除く。） 地方税法第三百四十一条第四号に規定する償却資産、自動車税又は軽自動車税において営業用の標準税率が適用される自動車その他これらに準ずる減価償却資産で財務省令で定めるもの
art-70-6-8/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-1/sub-3
depreciable assets (meaning depreciable assets prescribed in Article 2, paragraph (1), item (xix) of the Income Tax Act, excluding those listed in (b)): depreciable property prescribed in Article 341, item (iv) of the Local Tax Act, automobiles to which the standard tax rate for business use applies under the automobile tax or the light motor vehicle tax, and other depreciable assets equivalent to these that are specified by Order of the Ministry of Finance;
machine translation, not official
**二** 特例事業受贈者 贈与者から前項の規定の適用に係る贈与により特定事業用資産の取得をした個人で、次に掲げる要件の全てを満たす者をいう。
art-70-6-8/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-2
special business donee: an individual who has acquired specified business assets from the donor through a gift to which the provisions of the preceding paragraph apply and who satisfies all of the following requirements:
machine translation, not official
**イ** 当該個人が、当該贈与の日において十八歳以上であること。
art-70-6-8/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-2/sub-1
the individual is 18 years of age or older on the day of that gift;
machine translation, not official
**ロ** 当該個人が、中小企業における経営の承継の円滑化に関する法律（平成二十年法律第三十三号）第二条に規定する中小企業者であつて同法第十二条第一項の経済産業大臣（同法第十七条の規定に基づく政令の規定により経済産業大臣の権限に属する事務を都道府県知事が行うこととされている場合にあつては、当該都道府県知事）の認定（同項第二号に係るものとして財務省令で定めるものに限る。第二十七項及び第七十条の六の十第二項第二号イにおいて「特例円滑化法認定」という。）を受けていること。
art-70-6-8/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-2/sub-2
the individual is a small and medium-sized enterprise prescribed in Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises (Act No. 33 of 2008) and has received the certification by the Minister of Economy, Trade and Industry referred to in Article 12, paragraph (1) of that Act (or, in the case where the affairs falling under the authority of the Minister of Economy, Trade and Industry are to be performed by a prefectural governor pursuant to the provisions of Cabinet Order based on the provisions of Article 17 of that Act, that prefectural governor) (limited to a certification specified by Order of the Ministry of Finance as one relating to item (ii) of that paragraph; referred to as the "special certification for business succession" in paragraph (27) and Article 70-6-10, paragraph (2), item (ii), (a));
machine translation, not official
**ハ** 当該個人が、当該贈与の直前において当該特定事業用資産に係る事業（当該事業に準ずるものとして財務省令で定めるものを含む。）に従事していたこと。
art-70-6-8/par-2/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-2/sub-3
the individual was engaged in the business relating to those specified business assets (including a business specified by Order of the Ministry of Finance as equivalent to that business) immediately before that gift;
machine translation, not official
**ニ** 当該個人が、当該贈与の時から当該贈与の日の属する年分の贈与税の申告書の提出期限（当該提出期限前に当該個人が死亡した場合には、その死亡の日。ホにおいて同じ。）まで引き続き当該特定事業用資産の全てを有し、かつ、自己の事業の用に供していること。
art-70-6-8/par-2/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-2/sub-4
the individual has continuously held all of those specified business assets from the time of that gift until the due date for filing the gift tax return for the year that includes the day of that gift (or, if the individual dies before that due date, the day of death; the same applies in (e)), and is using them for the individual's own business;
machine translation, not official
**ホ** 当該個人が、当該贈与の日の属する年分の贈与税の申告書の提出期限において、所得税法第二百二十九条の規定により当該特定事業用資産に係る事業について開業の届出書を提出していること及び同法第百四十三条の承認（同法第百四十七条の規定により当該承認があつたものとみなされる場合の承認を含む。）を受けていること。
art-70-6-8/par-2/item-2/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-2/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-2/sub-5
on the due date for filing the gift tax return for the year that includes the day of that gift, the individual has submitted a written notification of commencement of business for the business relating to those specified business assets under the provisions of Article 229 of the Income Tax Act, and has obtained the approval referred to in Article 143 of that Act (including the approval in the case where it is deemed to have been granted under the provisions of Article 147 of that Act);
machine translation, not official
**ヘ** 当該個人の当該特定事業用資産に係る事業が、当該贈与の時において、資産保有型事業、資産運用型事業及び風俗営業等の規制及び業務の適正化等に関する法律（昭和二十三年法律第百二十二号）第二条第五項に規定する性風俗関連特殊営業のいずれにも該当しないこと。
art-70-6-8/par-2/item-2/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-2/sub-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-2/sub-6
the individual's business relating to those specified business assets falls under none of an asset-holding business, an asset-management business and a sex-related special business prescribed in Article 2, paragraph (5) of the Act on Control and Improvement of Amusement Business (Act No. 122 of 1948) at the time of that gift;
machine translation, not official
**ト** 当該個人が、贈与者の事業を確実に承継すると認められる要件として財務省令で定めるものを満たしていること。
art-70-6-8/par-2/item-2/sub-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-2/sub-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-2/sub-7
the individual satisfies the requirements specified by Order of the Ministry of Finance as those under which the individual is found to reliably succeed to the business of the donor;
machine translation, not official
**三** 納税猶予分の贈与税額 次のイ又はロに掲げる場合の区分に応じイ又はロに定める金額をいう。
art-70-6-8/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-3
gift tax subject to deferral: the amount specified in (a) or (b) according to the category of cases listed in (a) or (b):
machine translation, not official
**イ** ロに掲げる場合以外の場合 前項の規定の適用に係る特例受贈事業用資産の価額（贈与者から当該特例受贈事業用資産の贈与とともに当該特例受贈事業用資産に係る債務を引き受けた場合には、当該特例受贈事業用資産の価額から当該債務の金額を控除した額として政令で定める価額。ロにおいて同じ。）を同項の特例事業受贈者に係るその年分の贈与税の課税価格とみなして、相続税法第二十一条の五及び第二十一条の七の規定（第七十条の二の四及び第七十条の二の五の規定により適用される場合を含む。）を適用して計算した金額
art-70-6-8/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-3/sub-1
cases other than the case listed in (b): the amount calculated by applying the provisions of Articles 21-5 and 21-7 of the Inheritance Tax Act (including the case where they are applied pursuant to the provisions of Articles 70-2-4 and 70-2-5), deeming the value of the special gifted business assets to which the provisions of the preceding paragraph apply (or, in the case where the special business donee has assumed debts relating to those special gifted business assets from the donor together with the gift of those special gifted business assets, the value specified by Cabinet Order as the amount obtained by deducting the amount of those debts from the value of those special gifted business assets; the same applies in (b)) to be the taxable value of gift tax for that year relating to the special business donee referred to in that paragraph;
machine translation, not official
**ロ** 前項の規定の適用に係る特例受贈事業用資産が相続税法第二十一条の九第三項（第七十条の二の六第一項、第七十条の二の七第一項（第七十条の二の八において準用する場合を含む。）又は第七十条の三第一項において準用する場合を含む。第十三項第六号及び第七号において同じ。）の規定の適用を受けるものである場合 当該特例受贈事業用資産の価額を前項の特例事業受贈者に係るその年分の贈与税の課税価格とみなして、同法第二十一条の十一の二から第二十一条の十三までの規定（第七十条の三の二の規定を含む。）を適用して計算した金額
art-70-6-8/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-3/sub-2
in the case where the special gifted business assets to which the provisions of the preceding paragraph apply are those to which the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act (including the case where it is applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1), Article 70-2-7, paragraph (1) (including the case where it is applied mutatis mutandis pursuant to Article 70-2-8) or Article 70-3, paragraph (1); the same applies in paragraph (13), items (vi) and (vii)) apply: the amount calculated by applying the provisions of Articles 21-11-2 through 21-13 of that Act (including the provisions of Article 70-3-2), deeming the value of those special gifted business assets to be the taxable value of gift tax for that year relating to the special business donee referred to in the preceding paragraph;
machine translation, not official
**四** 資産保有型事業 個人の特定事業用資産に係る事業の資産状況を確認する期間として政令で定める期間内のいずれかの日において、次のイ及びハに掲げる金額の合計額に対するロ及びハに掲げる金額の合計額の割合が百分の七十以上となる事業をいう。
art-70-6-8/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-4
asset-holding business: a business in which, on any day within the period specified by Cabinet Order as the period for confirming the state of assets of the business relating to an individual's specified business assets, the ratio of the total of the amounts listed in (b) and (c) to the total of the amounts listed in (a) and (c) is 70 percent or more:
machine translation, not official
**イ** その日における当該事業に係る貸借対照表に計上されている総資産の帳簿価額の総額
art-70-6-8/par-2/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-4/sub-1
the total book value of the total assets recorded in the balance sheet relating to that business as of that day;
machine translation, not official
**ロ** その日における当該事業に係る貸借対照表に計上されている特定資産（現金、預貯金その他の資産であつて財務省令で定めるものをいう。次号において同じ。）の帳簿価額の合計額
art-70-6-8/par-2/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-4/sub-2
the total book value of the specified assets (meaning cash, deposits and savings, and other assets specified by Order of the Ministry of Finance; the same applies in the following item) recorded in the balance sheet relating to that business as of that day;
machine translation, not official
**ハ** その日以前五年以内において、当該個人と政令で定める特別の関係がある者（以下この条及び第七十条の六の十において「特別関係者」という。）が当該個人から受けた必要経費不算入対価等（特別関係者に対して支払われた対価又は給与の金額であつて当該個人の所得税法第二十七条第二項に規定する事業所得の金額の計算上、必要経費に算入されないものとして政令で定めるものをいう。以下この条及び第七十条の六の十において同じ。）の合計額
art-70-6-8/par-2/item-4/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-4/sub-3
the total of the consideration, etc. not counted as necessary expenses (meaning the amount of consideration or salary paid to a specially related person that is specified by Cabinet Order as not being included in necessary expenses in calculating the amount of business income prescribed in Article 27, paragraph (2) of the Income Tax Act of that individual; the same applies hereinafter in this Article and Article 70-6-10) received from that individual, within five years on or before that day, by a person who has a special relationship specified by Cabinet Order with that individual (referred to as a "specially related person" in this Article and Article 70-6-10);
machine translation, not official
**五** 資産運用型事業 個人の特定事業用資産に係る事業の資産の運用状況を確認する期間として政令で定める期間内のいずれかの年における事業所得に係る総収入金額に占める特定資産の運用収入の合計額の割合が百分の七十五以上となる事業をいう。
art-70-6-8/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-5
asset-management business: a business in which, in any year within the period specified by Cabinet Order as the period for confirming the state of management of assets of the business relating to an individual's specified business assets, the ratio of the total income from the management of specified assets to the gross revenue relating to business income is 75 percent or more.
machine translation, not official
**第三項** 第一項の規定の適用を受ける特例事業受贈者、同項の特例受贈事業用資産又は当該特例受贈事業用資産に係る事業について次の各号に掲げる場合のいずれかに該当することとなつた場合には、同項の規定にかかわらず、当該各号に定める日から二月を経過する日をもつて同項の規定による納税の猶予に係る期限とする。
art-70-6-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-3
In the case where the special business donee to whom the provisions of paragraph (1) apply, the special gifted business assets referred to in that paragraph or the business relating to those special gifted business assets has come to fall under any of the cases listed in the following items, notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of that paragraph is the day on which two months have elapsed from the day specified in the relevant item:
machine translation, not official
**一** 当該特例事業受贈者が当該事業を廃止した場合又は当該特例事業受贈者について破産手続開始の決定があつた場合 その事業を廃止した日又はその決定があつた日
art-70-6-8/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-3/item-1
in the case where that special business donee has discontinued that business, or an order commencing bankruptcy proceedings has been issued against that special business donee: the day on which the business was discontinued or the day on which that order was issued;
machine translation, not official
**二** 当該事業が資産保有型事業、資産運用型事業又は風俗営業等の規制及び業務の適正化等に関する法律第二条第五項に規定する性風俗関連特殊営業のいずれかに該当することとなつた場合 その該当することとなつた日
art-70-6-8/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-3/item-2
in the case where that business has come to fall under any of an asset-holding business, an asset-management business or a sex-related special business prescribed in Article 2, paragraph (5) of the Act on Control and Improvement of Amusement Business: the day on which it came to so fall;
machine translation, not official
**三** 当該特例事業受贈者のその年の当該事業に係る事業所得の総収入金額が零となつた場合 その年の十二月三十一日
art-70-6-8/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-3/item-3
in the case where the gross revenue of business income relating to that business of that special business donee for the year has become zero: December 31 of that year;
machine translation, not official
**四** 当該特例受贈事業用資産の全てが当該特例事業受贈者のその年の事業所得に係る青色申告書の貸借対照表に計上されなくなつた場合 その年の十二月三十一日
art-70-6-8/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-3/item-4
in the case where all of those special gifted business assets have ceased to be recorded in the balance sheet of the blue return relating to the business income of that special business donee for the year: December 31 of that year;
machine translation, not official
**五** 当該特例事業受贈者が所得税法第百五十条第一項の規定により同法第百四十三条の承認を取り消された場合又は同法第百五十一条第一項の規定による青色申告書の提出をやめる旨の届出書を提出した場合 その承認が取り消された日又はその届出書の提出があつた日
art-70-6-8/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-3/item-5
in the case where that special business donee has had the approval referred to in Article 143 of the Income Tax Act revoked under the provisions of Article 150, paragraph (1) of that Act, or has submitted a written notification to the effect that the special business donee will cease to file blue returns under the provisions of Article 151, paragraph (1) of that Act: the day on which that approval was revoked or the day on which that written notification was submitted;
machine translation, not official
**六** 当該特例事業受贈者が第一項の規定の適用を受けることをやめる旨を記載した届出書を納税地の所轄税務署長に提出した場合 その届出書の提出があつた日
art-70-6-8/par-3/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-3/item-6
in the case where the special business donee has submitted to the district director with jurisdiction over the place for tax payment a written notification stating that the special business donee will cease to receive the application of the provisions of paragraph (1): the day on which that written notification was submitted.
machine translation, not official
**第四項** 第一項の規定の適用を受ける特例受贈事業用資産の全部又は一部が特例事業受贈者の事業の用に供されなくなつた場合（前項各号に掲げる場合及び当該事業の用に供することが困難になつた場合として政令で定める場合を除く。）には、納税猶予分の贈与税額（既にこの項の規定の適用があつた場合には、この項の規定の適用があつた特例受贈事業用資産の価額に対応するものとして政令で定めるところにより計算した金額を除く。以下この条及び次条第一項において「猶予中贈与税額」という。）のうち、当該事業の用に供されなくなつた部分に対応する部分の額として政令で定めるところにより計算した金額に相当する贈与税については、第一項の規定にかかわらず、当該事業の用に供されなくなつた日から二月を経過する日をもつて同項の規定による納税の猶予に係る期限とする。
art-70-6-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-4
In the case where all or part of the special gifted business assets to which the provisions of paragraph (1) apply have ceased to be used for the business of the special business donee (excluding the cases listed in the items of the preceding paragraph and the case specified by Cabinet Order as a case where it has become difficult to use them for that business), notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the gift tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the part that has ceased to be used for that business, out of the gift tax subject to deferral (excluding, in the case where the provisions of this paragraph have already been applied, the amount calculated pursuant to the provisions of Cabinet Order as the amount corresponding to the value of the special gifted business assets to which the provisions of this paragraph have been applied; referred to as the "amount of gift tax under a grace period" hereinafter in this Article and in paragraph (1) of the following Article), is the day on which two months have elapsed from the day on which they ceased to be used for that business.
machine translation, not official
**第五項** 前項の場合において、同項の事業の用に供されなくなつた事由が特例受贈事業用資産の譲渡であるときは、当該譲渡があつた日から一年以内に当該譲渡の対価の額の全部又は一部をもつて特例事業受贈者の事業の用に供される資産（第二項第一号イ若しくはロに掲げる資産又は同号ハに定める資産に限る。）を取得する見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときにおける前項の規定の適用については、次に定めるところによる。
art-70-6-8/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-5
In the case referred to in the preceding paragraph, where the reason for which the assets ceased to be used for the business referred to in that paragraph is a transfer of special gifted business assets, if approval has been obtained from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that, within one year from the day on which that transfer took place, assets to be used for the business of the special business donee (limited to the assets listed in paragraph (2), item (i), (a) or (b) or the assets specified in (c) of that item) will be acquired with all or part of the amount of consideration for that transfer, the following provisions apply with regard to the application of the provisions of the preceding paragraph:
machine translation, not official
**一** 当該承認に係る特例受贈事業用資産は、第三号の取得の日まで当該特例事業受贈者の事業の用に供されていたものとみなす。
art-70-6-8/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-5/item-1
the special gifted business assets relating to that approval are deemed to have been used for the business of the special business donee until the day of the acquisition referred to in item (iii);
machine translation, not official
**二** 当該譲渡があつた日から一年を経過する日において、当該承認に係る譲渡の対価の額の全部又は一部が当該事業の用に供される資産の取得に充てられていない場合には、当該譲渡に係る特例受贈事業用資産のうちその充てられていないものに対応するものとして政令で定める部分は、同日において当該事業の用に供されなくなつたものとみなす。
art-70-6-8/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-5/item-2
in the case where, on the day on which one year has elapsed from the day on which that transfer took place, all or part of the amount of consideration for the transfer relating to that approval has not been appropriated to the acquisition of assets to be used for that business, the part specified by Cabinet Order as corresponding to the amount not so appropriated, out of the special gifted business assets relating to that transfer, is deemed to have ceased to be used for that business on that day;
machine translation, not official
**三** 当該譲渡があつた日から一年を経過する日までに当該承認に係る譲渡の対価の額の全部又は一部が当該事業の用に供される資産の取得に充てられた場合には、当該取得をした資産は、第一項の規定の適用を受ける特例受贈事業用資産とみなす。
art-70-6-8/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-5/item-3
in the case where all or part of the amount of consideration for the transfer relating to that approval has been appropriated to the acquisition of assets to be used for that business by the day on which one year has elapsed from the day on which that transfer took place, the assets so acquired are deemed to be special gifted business assets to which the provisions of paragraph (1) apply.
machine translation, not official
**第六項** 第四項の場合において、同項の事業の用に供されなくなつた事由が特定申告期限（第一項の規定の適用を受ける特例事業受贈者の最初の同項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限又は最初の第七十条の六の十第一項の規定の適用に係る相続に係る同項に規定する相続税の申告書の提出期限のいずれか早い日をいう。第九項及び第十四項第三号において同じ。）の翌日から五年を経過する日後の会社の設立に伴う現物出資による全ての特例受贈事業用資産の移転であるときは、当該特例受贈事業用資産の移転につき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときにおける第四項の規定の適用については、当該承認に係る移転はなかつたものと、当該現物出資により取得した株式又は持分は第一項の規定の適用を受ける特例受贈事業用資産（合併により当該会社が消滅した場合その他の財務省令で定める場合には、当該会社の株式又は持分に相当するものとして財務省令で定めるものを含む。）と、それぞれみなす。この場合において、当該承認を受けた後における第三項、第四項、第十四項及び第十六項から第十八項までの規定の適用に関し必要な事項は、政令で定める。
art-70-6-8/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-6
In the case referred to in paragraph (4), where the reason for which the assets ceased to be used for the business referred to in that paragraph is a transfer of all of the special gifted business assets through a capital contribution in kind upon the incorporation of a company after the day on which five years have elapsed from the day following the specified return due date (meaning the due date for filing the gift tax return for the year that includes the day of the first gift to which the provisions of paragraph (1) apply received by the special business donee to whom the provisions of that paragraph apply, or the due date for filing the inheritance tax return prescribed in Article 70-6-10, paragraph (1) relating to the first inheritance to which the provisions of that paragraph apply, whichever is earlier; the same applies in paragraph (9) and paragraph (14), item (iii)), if approval has been obtained from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for that transfer of the special gifted business assets, then, with regard to the application of the provisions of paragraph (4), the transfer relating to that approval is deemed not to have taken place, and the shares or equity interests acquired through that capital contribution in kind are deemed to be special gifted business assets to which the provisions of paragraph (1) apply (including, in the case where that company has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, those specified by Order of the Ministry of Finance as equivalent to the shares or equity interests of that company). In this case, necessary matters concerning the application of the provisions of paragraphs (3), (4), (14) and (16) through (18) after that approval has been obtained are specified by Cabinet Order.
machine translation, not official
**第七項** 第一項の規定は、贈与者から贈与により取得をした特定事業用資産に係る事業と同一の事業の用に供される資産について、同項の規定の適用を受けている他の特例事業受贈者若しくは同項の規定の適用を受けようとする他の特例事業受贈者又は第七十条の六の十第一項の規定の適用を受けている他の同条第二項第二号に規定する特例事業相続人等がいる場合には、当該特定事業用資産については、適用しない。
art-70-6-8/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-7
The provisions of paragraph (1) do not apply to specified business assets acquired by gift from the donor if, with regard to assets used for the same business as the business relating to those specified business assets, there is another special business donee who is receiving the application of the provisions of that paragraph, another special business donee who seeks to receive the application of the provisions of that paragraph, or another special business heir, etc. prescribed in Article 70-6-10, paragraph (2), item (ii) who is receiving the application of the provisions of paragraph (1) of that Article.
machine translation, not official
**第八項** 第一項の規定は、同項の規定の適用を受けようとする特例事業受贈者のその贈与者から贈与により取得をした事業の用に供される資産に係る贈与税の申告書に、当該資産の全部若しくは一部につき同項の規定の適用を受けようとする旨の記載がない場合又は当該資産の明細及び納税猶予分の贈与税額の計算に関する明細その他財務省令で定める事項を記載した書類の添付がない場合には、適用しない。
art-70-6-8/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-8
The provisions of paragraph (1) do not apply in the case where the gift tax return relating to the assets used for business that the special business donee seeking the application of the provisions of that paragraph acquired by gift from the donor does not state that the special business donee seeks the application of the provisions of that paragraph for all or part of those assets, or where a document stating details of those assets, details concerning the calculation of the gift tax subject to deferral and other matters specified by Order of the Ministry of Finance is not attached to that return.
machine translation, not official
**第九項** 第一項の規定の適用を受ける特例事業受贈者は、同項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限の翌日から猶予中贈与税額に相当する贈与税の全部につき同項、第三項、第四項、第十一項又は第十二項の規定による納税の猶予に係る期限が確定する日までの間に特例贈与報告基準日（特定申告期限の翌日から三年を経過するごとの日をいう。）が存する場合には、届出期限（当該特例贈与報告基準日の翌日から三月を経過する日をいう。次項、第十一項及び第十五項において同じ。）までに、政令で定めるところにより引き続いて第一項の規定の適用を受けたい旨及び同項の特例受贈事業用資産に係る事業に関する事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-70-6-8/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-9
If, during the period from the day following the due date for filing the gift tax return for the year that includes the day of the gift to which the provisions of paragraph (1) apply until the day on which the deadline of the tax payment grace period under the provisions of that paragraph, paragraph (3), paragraph (4), paragraph (11) or paragraph (12) is fixed for all of the gift tax equivalent to the amount of gift tax under a grace period, there is a special gift report base date (meaning each day on which a period of three years elapses from the day following the specified return due date), the special business donee to whom the provisions of paragraph (1) apply must, by the notification deadline (meaning the day on which three months have elapsed from the day following that special gift report base date; the same applies in the following paragraph, paragraph (11) and paragraph (15)), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that the special business donee wishes to continue to receive the application of the provisions of paragraph (1) and matters concerning the business relating to the special gifted business assets referred to in that paragraph.
machine translation, not official
**第十項** 猶予中贈与税額に相当する贈与税並びに当該贈与税に係る利子税及び延滞税の徴収を目的とする国の権利の時効については、第十三項第三号の規定により読み替えて適用される国税通則法第七十三条第四項の規定の適用がある場合を除き、前項の届出書の提出があつた時から当該届出書の届出期限までの間は完成せず、当該届出期限の翌日から新たにその進行を始めるものとする。
art-70-6-8/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-10
With regard to the prescription of the national government's right to collect the gift tax equivalent to the amount of gift tax under a grace period and the interest tax and delinquent tax relating to that gift tax, except in the case where the provisions of Article 73, paragraph (4) of the Act on General Rules for National Taxes as applied by replacing terms pursuant to paragraph (13), item (iii) apply, the prescription is not completed during the period from the time of submission of the written notification referred to in the preceding paragraph until the notification deadline of that written notification, and is to begin to run anew from the day following that notification deadline.
machine translation, not official
**第十一項** 第九項の届出書が届出期限までに納税地の所轄税務署長に提出されない場合には、当該届出期限における猶予中贈与税額に相当する贈与税については、第一項の規定にかかわらず、当該届出期限の翌日から二月を経過する日をもつて同項の規定による納税の猶予に係る期限とする。
art-70-6-8/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-11
In the case where the written notification referred to in paragraph (9) is not submitted to the district director with jurisdiction over the place for tax payment by the notification deadline, notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the gift tax equivalent to the amount of gift tax under a grace period as of that notification deadline is the day on which two months have elapsed from the day following that notification deadline.
machine translation, not official
**第十二項** 税務署長は、次に掲げる場合には、猶予中贈与税額に相当する贈与税に係る第一項の規定による納税の猶予に係る期限を繰り上げることができる。この場合においては、国税通則法第四十九条第二項及び第三項の規定を準用する。
art-70-6-8/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-12
In the following cases, the district director may accelerate the deadline of the tax payment grace period under the provisions of paragraph (1) relating to the gift tax equivalent to the amount of gift tax under a grace period. In this case, the provisions of Article 49, paragraphs (2) and (3) of the Act on General Rules for National Taxes apply mutatis mutandis:
machine translation, not official
**一** 第一項の規定の適用を受ける特例事業受贈者が同項に規定する担保について国税通則法第五十一条第一項の規定による命令に応じない場合
art-70-6-8/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-12/item-1
in the case where the special business donee to whom the provisions of paragraph (1) apply does not comply, with regard to the security prescribed in that paragraph, with an order under the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes;
machine translation, not official
**二** 第一項の規定の適用を受ける特例事業受贈者から提出された第九項の届出書に記載された事項と相違する事実が判明した場合
art-70-6-8/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-12/item-2
in the case where a fact has been found that differs from the matters stated in the written notification referred to in paragraph (9) submitted by the special business donee to whom the provisions of paragraph (1) apply.
machine translation, not official
**第十三項** 特例事業受贈者が第一項の規定の適用を受けようとする場合又は同項の規定による納税の猶予がされた場合における国税通則法、国税徴収法及び相続税法の規定の適用については、次に定めるところによる。
art-70-6-8/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-13
With regard to the application of the provisions of the Act on General Rules for National Taxes, the National Tax Collection Act and the Inheritance Tax Act in the case where a special business donee seeks the application of the provisions of paragraph (1) or a tax payment grace period has been granted under the provisions of that paragraph, the following provisions apply:
machine translation, not official
**一** 第一項の規定の適用があつた場合における贈与税に係る延滞税については、その贈与税の額のうち納税猶予分の贈与税額とその他のものとに区分し、更に当該納税猶予分の贈与税額を第四号に規定する納税の猶予に係る期限が異なるものごとに区分して、それぞれの税額ごとに国税通則法の延滞税に関する規定を適用する。
art-70-6-8/par-13/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-13/item-1
with regard to delinquent tax on gift tax in the case where the provisions of paragraph (1) have been applied, the amount of that gift tax is divided into the gift tax subject to deferral and the remainder, that gift tax subject to deferral is further divided according to each different deadline of the tax payment grace period prescribed in item (iv), and the provisions concerning delinquent tax in the Act on General Rules for National Taxes apply to each of those tax amounts;
machine translation, not official
**二** 第二十一項の規定による通知（第十六項又は第十七項に係るものに限る。）により過誤納となつた額に相当する贈与税の国税通則法第五十六条から第五十八条までの規定の適用については、当該通知を発した日又は第十六項若しくは第十七項の規定による申請の期限から六月を経過する日のいずれか早い日に過誤納があつたものとみなす。
art-70-6-8/par-13/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-13/item-2
with regard to the application of the provisions of Articles 56 through 58 of the Act on General Rules for National Taxes to gift tax equivalent to the amount that has become an overpayment or erroneous payment as a result of the notice under the provisions of paragraph (21) (limited to a notice relating to paragraph (16) or paragraph (17)), the overpayment or erroneous payment is deemed to have been made on the day on which that notice was issued or the day on which six months have elapsed from the deadline for the application under the provisions of paragraph (16) or paragraph (17), whichever is earlier;
machine translation, not official
**三** 第一項の規定による納税の猶予を受けた贈与税については、国税通則法第六十四条第一項及び第七十三条第四項中「延納」とあるのは、「延納（租税特別措置法第七十条の六の八第一項（個人の事業用資産についての贈与税の納税猶予及び免除）の規定による納税の猶予を含む。）」とする。
art-70-6-8/par-13/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-13/item-3
with regard to gift tax for which a tax payment grace period has been granted under the provisions of paragraph (1), the phrase "deferred payment" in Article 64, paragraph (1) and Article 73, paragraph (4) of the Act on General Rules for National Taxes is deemed to be replaced with "deferred payment (including a tax payment grace period under the provisions of Article 70-6-8, paragraph (1) (Tax Payment Grace Period and Exemption for Gift Tax on Business Assets of Individuals) of the Act on Special Measures Concerning Taxation)";
machine translation, not official
**四** 第一項の規定による納税の猶予に係る期限（第三項、第四項又は前二項の規定による当該期限を含む。）は、国税通則法及び国税徴収法中法定納期限又は納期限に関する規定を適用する場合には、相続税法の規定による延納に係る期限に含まれるものとする。
art-70-6-8/par-13/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-13/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-13/item-4
the deadline of the tax payment grace period under the provisions of paragraph (1) (including that deadline under the provisions of paragraph (3), paragraph (4) or the preceding two paragraphs) is to be included in the deadline for deferred payment under the provisions of the Inheritance Tax Act when the provisions concerning the statutory due date for payment or the due date for payment in the Act on General Rules for National Taxes and the National Tax Collection Act are applied;
machine translation, not official
**五** 第十六項又は第十七項の申請書の提出があつた場合において、これらの申請書に係るこれらの規定に規定する免除申請贈与税額に相当する贈与税は、国税徴収法第八十二条第一項の規定の適用については、第二十一項の規定による通知を発する日まで同条第一項の滞納に係る国税に該当しないものとする。
art-70-6-8/par-13/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-13/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-13/item-5
in the case where the written application referred to in paragraph (16) or paragraph (17) has been submitted, the gift tax equivalent to the amount of gift tax applied for exemption prescribed in those provisions relating to that written application does not, with regard to the application of the provisions of Article 82, paragraph (1) of the National Tax Collection Act, fall under delinquent national tax referred to in paragraph (1) of that Article until the day on which the notice under the provisions of paragraph (21) is issued;
machine translation, not official
**六** 第一項の規定の適用を受ける特例事業受贈者が次項又は第十六項から第十八項までの規定により猶予中贈与税額の全部又は一部の免除を受けた場合において、第一項の規定の適用に係る特例受贈事業用資産（相続税法第二十一条の九第三項の規定の適用を受けるものに限る。）の贈与者の相続が開始したときは、当該特例受贈事業用資産のうち当該免除を受けた猶予中贈与税額に対応する部分については、同法第二十一条の十四から第二十一条の十六までの規定は、適用しない。
art-70-6-8/par-13/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-13/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-13/item-6
in the case where the special business donee to whom the provisions of paragraph (1) apply has received an exemption from all or part of the amount of gift tax under a grace period under the provisions of the following paragraph or paragraphs (16) through (18), if the succession of the donor of the special gifted business assets to which the provisions of paragraph (1) apply (limited to those to which the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act apply) has commenced, the provisions of Articles 21-14 through 21-16 of that Act do not apply to the part of those special gifted business assets corresponding to the amount of gift tax under a grace period from which that exemption was received;
machine translation, not official
**七** 第一項の規定の適用を受ける特例事業受贈者の同項の規定の適用に係る贈与が次項（第三号に係る部分に限る。）の規定の適用に係る贈与（相続税法第二十一条の九第三項の規定の適用を受ける特例受贈事業用資産に係る贈与に限る。以下この号において「第二贈与」という。）であり、かつ、当該特例受贈事業用資産が第二贈与者（当該第二贈与をした者をいう。以下この号において同じ。）が第一贈与者（第二贈与前に第二贈与者に当該特例受贈事業用資産の贈与をした者をいう。）から贈与により取得をしたものである場合には、当該第二贈与者が死亡したときにおける当該特例事業受贈者が当該第二贈与により取得をした当該特例受贈事業用資産については、同法第二十一条の十四から第二十一条の十六までの規定は、適用しない。
art-70-6-8/par-13/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-13/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-13/item-7
in the case where the gift to which the provisions of paragraph (1) apply received by the special business donee to whom the provisions of that paragraph apply is a gift to which the provisions of the following paragraph (limited to the part relating to item (iii)) apply (limited to a gift relating to special gifted business assets to which the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act apply; referred to as a "second gift" hereinafter in this item), and those special gifted business assets are assets that the second donor (meaning the person who made that second gift; the same applies hereinafter in this item) acquired by gift from the first donor (meaning the person who made the gift of those special gifted business assets to the second donor before the second gift), the provisions of Articles 21-14 through 21-16 of that Act do not apply to those special gifted business assets acquired by the special business donee through that second gift, as at the time when that second donor dies;
machine translation, not official
**八** 第三項、第四項又は前二項の規定に該当する贈与税については、相続税法第三十八条第三項の規定は、適用しない。
art-70-6-8/par-13/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-13/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-13/item-8
the provisions of Article 38, paragraph (3) of the Inheritance Tax Act do not apply to gift tax that falls under the provisions of paragraph (3), paragraph (4) or the preceding two paragraphs.
machine translation, not official
**第十四項** 第一項の規定の適用を受ける特例事業受贈者又は当該特例事業受贈者に係る贈与者が次の各号に掲げる場合のいずれかに該当することとなつた場合（その該当することとなつた日前に猶予中贈与税額に相当する贈与税の全部につき第三項、第四項、第十一項又は第十二項の規定による納税の猶予に係る期限が確定した場合を除く。）には、当該各号に定める贈与税を免除する。この場合において、当該特例事業受贈者又は当該特例事業受贈者の相続人（包括受遺者を含む。第二十六項において同じ。）は、その該当することとなつた日から同日（第三号に掲げる場合に該当することとなつた場合にあつては、同号の特例受贈事業用資産の贈与を受けた者が当該特例受贈事業用資産について第一項の規定の適用に係る贈与税の申告書を提出した日）以後六月を経過する日（次項において「免除届出期限」という。）までに、政令で定めるところにより、財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-70-6-8/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-14
In the case where the special business donee to whom the provisions of paragraph (1) apply or the donor relating to that special business donee has come to fall under any of the cases listed in the following items (excluding the case where, before the day on which they came to fall under that case, the deadline of the tax payment grace period under the provisions of paragraph (3), paragraph (4), paragraph (11) or paragraph (12) has been fixed for all of the gift tax equivalent to the amount of gift tax under a grace period), the gift tax specified in each of those items is exempted. In this case, the special business donee or the heir of the special business donee (including a universal legatee; the same applies in paragraph (26)) must, during the period from the day on which they came to fall under that case until the day on which six months have elapsed from that day (or, in the case where they have come to fall under the case listed in item (iii), from the day on which the person who received the gift of the special gifted business assets referred to in that item filed the gift tax return to which the provisions of paragraph (1) apply with regard to those special gifted business assets) (referred to as the "deadline for notification of exemption" in the following paragraph), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating the matters specified by Order of the Ministry of Finance.
machine translation, not official
**一** 当該贈与者の死亡の時以前に当該特例事業受贈者が死亡した場合 猶予中贈与税額に相当する贈与税
art-70-6-8/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-14/item-1
in the case where the special business donee has died at or before the time of the death of that donor: the gift tax equivalent to the amount of gift tax under a grace period;
machine translation, not official
**二** 当該贈与者が死亡した場合 猶予中贈与税額のうち、当該贈与者が贈与をした特例受贈事業用資産に対応する部分の額として政令で定めるところにより計算した金額に相当する贈与税
art-70-6-8/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-14/item-2
in the case where that donor has died: the gift tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of gift tax under a grace period, that corresponds to the special gifted business assets of which that donor made the gift;
machine translation, not official
**三** 特定申告期限の翌日から五年を経過する日後に、当該特例事業受贈者が第一項の規定の適用に係る特例受贈事業用資産の全てにつき同項の規定の適用に係る贈与をした場合 猶予中贈与税額に相当する贈与税
art-70-6-8/par-14/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-14/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-14/item-3
in the case where, after the day on which five years have elapsed from the day following the specified return due date, the special business donee has made a gift to which the provisions of paragraph (1) apply of all of the special gifted business assets to which the provisions of that paragraph apply: the gift tax equivalent to the amount of gift tax under a grace period;
machine translation, not official
**四** 当該特例事業受贈者がその有する当該特例受贈事業用資産に係る事業を継続することができなくなつた場合（当該事業を継続することができなくなつたことについて財務省令で定めるやむを得ない理由がある場合に限る。） 猶予中贈与税額に相当する贈与税
art-70-6-8/par-14/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-14/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-14/item-4
in the case where the special business donee has become unable to continue the business relating to the special gifted business assets held by the special business donee (limited to the case where there is an unavoidable reason specified by Order of the Ministry of Finance for becoming unable to continue that business): the gift tax equivalent to the amount of gift tax under a grace period.
machine translation, not official
**第十五項** 第九項又は前項の届出書が届出期限又は免除届出期限までに提出されなかつた場合においても、これらの規定に規定する税務署長がこれらの期限内にその提出がなかつたことについてやむを得ない事情があると認める場合において、政令で定めるところによりこれらの届出書が当該税務署長に提出されたときは、第十一項又は前項の規定の適用については、これらの届出書がこれらの期限内に提出されたものとみなす。
art-70-6-8/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-15
Even in the case where the written notification referred to in paragraph (9) or the preceding paragraph has not been submitted by the notification deadline or the deadline for notification of exemption, if the district director prescribed in those provisions finds that there were unavoidable circumstances for the failure to submit it within those time limits and that written notification has been submitted to that district director pursuant to the provisions of Cabinet Order, that written notification is deemed to have been submitted within those time limits with regard to the application of the provisions of paragraph (11) or the preceding paragraph.
machine translation, not official
**第十六項** 第一項の規定の適用を受ける特例事業受贈者が次の各号に掲げる場合のいずれかに該当することとなつた場合（その該当することとなつた日前に猶予中贈与税額に相当する贈与税の全部につき第三項、第四項、第十一項又は第十二項の規定による納税の猶予に係る期限が確定した場合を除く。）において、当該特例事業受贈者は、当該各号に定める贈与税の免除を受けようとするときは、その該当することとなつた日から二月を経過する日までに、当該免除を受けたい旨、当該免除を受けようとする贈与税に相当する金額（第二十二項において「免除申請贈与税額」という。）及びその計算の明細その他の財務省令で定める事項を記載した申請書（当該免除の手続に必要な書類として財務省令で定める書類を添付したものに限る。）を納税地の所轄税務署長に提出しなければならない。
art-70-6-8/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-16
In the case where the special business donee to whom the provisions of paragraph (1) apply has come to fall under any of the cases listed in the following items (excluding the case where, before the day on which the special business donee came to fall under that case, the deadline of the tax payment grace period under the provisions of paragraph (3), paragraph (4), paragraph (11) or paragraph (12) has been fixed for all of the gift tax equivalent to the amount of gift tax under a grace period), if the special business donee seeks an exemption from the gift tax specified in the relevant item, the special business donee must, by the day on which two months have elapsed from the day on which the special business donee came to fall under that case, submit to the district director with jurisdiction over the place for tax payment a written application stating that the special business donee wishes to receive that exemption, the amount equivalent to the gift tax for which the special business donee seeks that exemption (referred to as the "amount of gift tax applied for exemption" in paragraph (22)), details of its calculation and other matters specified by Order of the Ministry of Finance (limited to a written application to which the documents specified by Order of the Ministry of Finance as documents necessary for the procedure for that exemption are attached):
machine translation, not official
**一** 当該特例事業受贈者が第一項の規定の適用に係る特例受贈事業用資産の全てについて、当該特例事業受贈者の特別関係者以外の者のうちの一人の者として政令で定めるものに対して譲渡若しくは贈与（以下この号及び次項第一号において「譲渡等」という。）をした場合又は民事再生法（平成十一年法律第二百二十五号）の規定による再生計画（同法第百九十六条第四号に規定する住宅資金特別条項を定めた再生計画並びに同法第二百二十一条第一項に規定する小規模個人再生及び同法第二百三十九条第一項に規定する給与所得者等再生に係る再生計画を除く。以下この号、第十八項及び第二十項において同じ。）の認可の決定に基づき当該再生計画（当該決定に準ずる政令で定める事実が生じた場合にあつては、債務処理計画（債務の処理に関する計画として政令で定めるものをいう。第十八項及び第二十項において同じ。））を遂行するために譲渡等をした場合において、次に掲げる金額の合計額が当該譲渡等の直前における猶予中贈与税額に満たないとき 当該猶予中贈与税額から当該合計額を控除した残額に相当する贈与税
art-70-6-8/par-16/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-16/item-1
in the case where the special business donee has made a transfer or gift (referred to as a "transfer, etc." in this item and in item (i) of the following paragraph) of all of the special gifted business assets to which the provisions of paragraph (1) apply to a person specified by Cabinet Order as a single person among persons other than the specially related persons of the special business donee, or has made a transfer, etc. in order to carry out a rehabilitation plan under the provisions of the Civil Rehabilitation Act (Act No. 225 of 1999) (excluding a rehabilitation plan that specifies special provisions for housing funds loans prescribed in Article 196, item (iv) of that Act, and a rehabilitation plan relating to small-scale personal rehabilitation prescribed in Article 221, paragraph (1) of that Act or to rehabilitation of salary income earners, etc. prescribed in Article 239, paragraph (1) of that Act; the same applies hereinafter in this item and in paragraphs (18) and (20)) based on the confirmation order for that rehabilitation plan (or, in the case where a fact specified by Cabinet Order as equivalent to that order has occurred, a debt workout plan (meaning a plan specified by Cabinet Order as a plan for the disposition of debts; the same applies in paragraphs (18) and (20))), if the sum of the following amounts is less than the amount of gift tax under a grace period immediately before that transfer, etc.: the gift tax equivalent to the remaining amount after deducting that sum from that amount of gift tax under a grace period;
machine translation, not official
**イ** 当該譲渡等があつた時における当該譲渡等をした特例受贈事業用資産の時価に相当する金額（その金額が当該譲渡等をした特例受贈事業用資産の譲渡等の対価の額より低い金額である場合には、当該譲渡等の対価の額）
art-70-6-8/par-16/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-16/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-16/item-1/sub-1
the amount equivalent to the market value, at the time of that transfer, etc., of the special gifted business assets for which that transfer, etc. was made (or, in the case where that amount is lower than the amount of consideration for the transfer, etc. of the special gifted business assets for which that transfer, etc. was made, that amount of consideration for the transfer, etc.);
machine translation, not official
**ロ** 当該譲渡等があつた日以前五年以内において、当該特例事業受贈者の特別関係者が当該特例事業受贈者から受けた必要経費不算入対価等の合計額
art-70-6-8/par-16/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-16/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-16/item-1/sub-2
the total amount of consideration, etc. not counted as necessary expenses that the specially related persons of the special business donee received from the special business donee within five years on or before the day on which that transfer, etc. took place;
machine translation, not official
**二** 当該特例事業受贈者について破産手続開始の決定があつた場合 イに掲げる金額からロに掲げる金額を控除した残額に相当する贈与税
art-70-6-8/par-16/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-16/item-2
in the case where an order commencing bankruptcy proceedings has been issued against the special business donee: the gift tax equivalent to the remaining amount after deducting the amount listed in (b) from the amount listed in (a).
machine translation, not official
**イ** 当該破産手続開始の決定の直前における猶予中贈与税額
art-70-6-8/par-16/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-16/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-16/item-2/sub-1
the amount of gift tax under a grace period immediately before that order commencing bankruptcy proceedings;
machine translation, not official
**ロ** 当該破産手続開始の決定があつた日以前五年以内において、当該特例事業受贈者の特別関係者が当該特例事業受贈者から受けた必要経費不算入対価等の合計額
art-70-6-8/par-16/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-16/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-16/item-2/sub-2
the total amount of consideration, etc. not counted as necessary expenses that the specially related persons of the special business donee received from the special business donee within five years on or before the day on which that order commencing bankruptcy proceedings was issued.
machine translation, not official
**第十七項** 第一項の規定の適用を受ける特例事業受贈者が次の各号に掲げる場合のいずれかに該当することとなつた場合（当該特例事業受贈者の特例受贈事業用資産に係る事業の継続が困難な事由として政令で定める事由が生じた場合に限るものとし、その該当することとなつた日前に猶予中贈与税額に相当する贈与税の全部につき第三項、第四項、第十一項又は第十二項の規定による納税の猶予に係る期限が確定した場合を除く。）において、当該特例事業受贈者は、当該各号に定める贈与税の免除を受けようとするときは、その該当することとなつた日から二月を経過する日までに、当該免除を受けたい旨、当該免除を受けようとする贈与税に相当する金額（第二十二項において「免除申請贈与税額」という。）及びその計算の明細その他の財務省令で定める事項を記載した申請書（当該免除の手続に必要な書類として財務省令で定める書類を添付したものに限る。）を納税地の所轄税務署長に提出しなければならない。
art-70-6-8/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-17
In the case where the special business donee to whom the provisions of paragraph (1) apply has come to fall under any of the cases listed in the following items (limited to the case where a reason specified by Cabinet Order as a reason making it difficult for the special business donee to continue the business relating to the special gifted business assets has arisen, and excluding the case where, before the day on which the special business donee came to fall under that case, the deadline of the tax payment grace period under the provisions of paragraph (3), paragraph (4), paragraph (11) or paragraph (12) has been fixed for all of the gift tax equivalent to the amount of gift tax under a grace period), if the special business donee seeks an exemption from the gift tax specified in the relevant item, the special business donee must, by the day on which two months have elapsed from the day on which the special business donee came to fall under that case, submit to the district director with jurisdiction over the place for tax payment a written application stating that the special business donee wishes to receive that exemption, the amount equivalent to the gift tax for which the special business donee seeks that exemption (referred to as the "amount of gift tax applied for exemption" in paragraph (22)), details of its calculation and other matters specified by Order of the Ministry of Finance (limited to a written application to which the documents specified by Order of the Ministry of Finance as documents necessary for the procedure for that exemption are attached):
machine translation, not official
**一** 当該特例事業受贈者が当該特例事業受贈者の特別関係者以外の者に対して当該特例受贈事業用資産の全ての譲渡等をした場合において、次に掲げる金額の合計額が当該譲渡等の直前における猶予中贈与税額に満たないとき 当該猶予中贈与税額から当該合計額を控除した残額に相当する贈与税
art-70-6-8/par-17/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-17/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-17/item-1
in the case where the special business donee has made a transfer, etc. of all of those special gifted business assets to a person other than the specially related persons of the special business donee, if the sum of the following amounts is less than the amount of gift tax under a grace period immediately before that transfer, etc.: the gift tax equivalent to the remaining amount after deducting that sum from that amount of gift tax under a grace period;
machine translation, not official
**イ** 当該譲渡等の対価の額（その額が当該譲渡等をした時における当該譲渡等をした当該特例受贈事業用資産の時価に相当する金額の二分の一以下である場合には、当該二分の一に相当する金額）を第一項の規定の適用に係る贈与により取得をした特例受贈事業用資産の当該贈与の時における価額とみなして、第二項第三号の規定により計算した金額
art-70-6-8/par-17/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-17/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-17/item-1/sub-1
the amount calculated under the provisions of paragraph (2), item (iii) by deeming the amount of consideration for that transfer, etc. (or, in the case where that amount is one half or less of the amount equivalent to the market value, at the time of that transfer, etc., of those special gifted business assets for which that transfer, etc. was made, the amount equivalent to that one half) to be the value, at the time of the gift, of the special gifted business assets acquired through the gift to which the provisions of paragraph (1) apply;
machine translation, not official
**ロ** 当該譲渡等があつた日以前五年以内において、当該特例事業受贈者の特別関係者が当該特例事業受贈者から受けた必要経費不算入対価等の合計額
art-70-6-8/par-17/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-17/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-17/item-1/sub-2
the total amount of consideration, etc. not counted as necessary expenses that the specially related persons of the special business donee received from the special business donee within five years on or before the day on which that transfer, etc. took place;
machine translation, not official
**二** 当該特例受贈事業用資産に係る事業の廃止をした場合において、次に掲げる金額の合計額が当該廃止の直前における猶予中贈与税額に満たないとき 当該猶予中贈与税額から当該合計額を控除した残額に相当する贈与税
art-70-6-8/par-17/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-17/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-17/item-2
in the case where the special business donee has discontinued the business relating to those special gifted business assets, if the sum of the following amounts is less than the amount of gift tax under a grace period immediately before that discontinuance: the gift tax equivalent to the remaining amount after deducting that sum from that amount of gift tax under a grace period.
machine translation, not official
**イ** 当該廃止の直前における当該特例受贈事業用資産の時価に相当する金額を第一項の規定の適用に係る贈与により取得をした特例受贈事業用資産の当該贈与の時における価額とみなして、第二項第三号の規定により計算した金額
art-70-6-8/par-17/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-17/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-17/item-2/sub-1
the amount calculated under the provisions of paragraph (2), item (iii) by deeming the amount equivalent to the market value of those special gifted business assets immediately before that discontinuance to be the value, at the time of the gift, of the special gifted business assets acquired through the gift to which the provisions of paragraph (1) apply;
machine translation, not official
**ロ** 当該廃止の日以前五年以内において、当該特例事業受贈者の特別関係者が当該特例事業受贈者から受けた必要経費不算入対価等の合計額
art-70-6-8/par-17/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-17/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-17/item-2/sub-2
the total amount of consideration, etc. not counted as necessary expenses that the specially related persons of the special business donee received from the special business donee within five years on or before the day of that discontinuance.
machine translation, not official
**第十八項** 第一項の特例事業受贈者について民事再生法の規定による再生計画の認可の決定があつた場合（再生計画の認可の決定に準ずる政令で定める事実が生じた場合を含む。）において、当該特例事業受贈者の有する資産につき政令で定める評定が行われたとき（当該認可の決定があつた日（当該政令で定める事実が生じた場合にあつては、債務処理計画が成立した日。以下第二十項までにおいて「認可決定日」という。）以後第二十一項の規定による通知が発せられた日前に猶予中贈与税額に相当する贈与税の全部につき第三項、第四項、第十一項又は第十二項の規定による納税の猶予に係る期限が確定した場合を除くものとし、再生計画を履行している特例事業受贈者にあつては、監督委員又は管財人が選任されている場合に限る。）は、再計算猶予中贈与税額をもつて特例受贈事業用資産に係る猶予中贈与税額とする。この場合において、第二号に掲げる金額に相当する贈与税については、第一項の規定にかかわらず、当該通知が発せられた日から二月を経過する日をもつて同項の規定による納税の猶予に係る期限とし、猶予中贈与税額から次に掲げる金額の合計額を控除した残額に相当する贈与税（第二十一項において「再計算免除贈与税」という。）については、免除する。
art-70-6-8/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-18
In the case where a confirmation order for a rehabilitation plan under the provisions of the Civil Rehabilitation Act has been issued with regard to the special business donee referred to in paragraph (1) (including the case where a fact specified by Cabinet Order as equivalent to a confirmation order for a rehabilitation plan has occurred), when an assessment specified by Cabinet Order has been made of the assets held by the special business donee (excluding the case where, on or after the day on which that confirmation order was issued (or, in the case where the fact specified by that Cabinet Order has occurred, the day on which the debt workout plan was formed; referred to as the "date of the confirmation order" hereinafter through paragraph (20)) and before the day on which the notice under the provisions of paragraph (21) is issued, the deadline of the tax payment grace period under the provisions of paragraph (3), paragraph (4), paragraph (11) or paragraph (12) has been fixed for all of the gift tax equivalent to the amount of gift tax under a grace period, and limited, for a special business donee who is performing a rehabilitation plan, to the case where a supervisor or trustee has been appointed), the recalculated deferred gift tax is to be the amount of gift tax under a grace period relating to the special gifted business assets. In this case, notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the gift tax equivalent to the amount listed in item (ii) is the day on which two months have elapsed from the day on which that notice is issued, and the gift tax equivalent to the remaining amount after deducting the sum of the following amounts from the amount of gift tax under a grace period (referred to as "gift tax exempted on recalculation" in paragraph (21)) is exempted:
machine translation, not official
**一** 当該再計算猶予中贈与税額
art-70-6-8/par-18/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-18/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-18/item-1
that recalculated deferred gift tax;
machine translation, not official
**二** 認可決定日以前五年以内において、当該特例事業受贈者の特別関係者が当該特例事業受贈者から受けた必要経費不算入対価等の合計額
art-70-6-8/par-18/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-18/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-18/item-2
the total amount of consideration, etc. not counted as necessary expenses that the specially related persons of the special business donee received from the special business donee within five years on or before the date of the confirmation order.
machine translation, not official
**第十九項** 前項の「再計算猶予中贈与税額」とは、第一項の規定の適用に係る特例受贈事業用資産（猶予中贈与税額に対応する部分に限る。）の認可決定日における価額を同項の規定の適用に係る贈与により取得をした特例受贈事業用資産の当該贈与の時における価額とみなして、第二項第三号の規定により計算した金額をいう。
art-70-6-8/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-19
The term "recalculated deferred gift tax" referred to in the preceding paragraph means the amount calculated under the provisions of paragraph (2), item (iii) by deeming the value, as of the date of the confirmation order, of the special gifted business assets to which the provisions of paragraph (1) apply (limited to the part corresponding to the amount of gift tax under a grace period) to be the value, at the time of the gift, of the special gifted business assets acquired through the gift to which the provisions of that paragraph apply.
machine translation, not official
**第二十項** 第十八項の規定は、同項の規定の適用を受けようとする特例事業受贈者が、認可決定日から二月を経過する日までに、同項の規定の適用を受けたい旨、前項に規定する再計算猶予中贈与税額及びその計算の明細その他財務省令で定める事項を記載した申請書（第十八項に規定する認可の決定があつた再生計画（債務処理計画を含む。）に関する書類として財務省令で定めるものを添付したものに限る。）を納税地の所轄税務署長に提出した場合に限り、適用する。
art-70-6-8/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-20
The provisions of paragraph (18) apply only in the case where the special business donee seeking the application of the provisions of that paragraph has, by the day on which two months have elapsed from the date of the confirmation order, submitted to the district director with jurisdiction over the place for tax payment a written application stating that the special business donee wishes to receive the application of the provisions of that paragraph, the recalculated deferred gift tax prescribed in the preceding paragraph, details of its calculation and other matters specified by Order of the Ministry of Finance (limited to a written application to which the documents specified by Order of the Ministry of Finance as documents concerning the rehabilitation plan (including a debt workout plan) for which the confirmation order prescribed in paragraph (18) was issued are attached).
machine translation, not official
**第二十一項** 税務署長は、第十六項、第十七項又は前項の規定による申請書の提出があつた場合において、これらの申請書に記載された事項について調査を行い、第十六項各号若しくは第十七項各号に掲げる場合の区分に応じこれらの各号に定める贈与税若しくは再計算免除贈与税の免除をし、又はこれらの申請書に係る申請の却下をする。この場合において、税務署長は、これらの申請書に係る申請の期限の翌日から起算して六月以内に、当該免除をした贈与税の額若しくは当該再計算免除贈与税の額又は当該却下をした旨及びその理由を記載した書面により、これをこれらの申請書を提出した特例事業受贈者に通知するものとする。
art-70-6-8/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-21
In the case where a written application under the provisions of paragraph (16), paragraph (17) or the preceding paragraph has been submitted, the district director conducts an investigation into the matters stated in that written application, and either grants an exemption from the gift tax specified in the relevant item of paragraph (16) or paragraph (17) according to the category of the cases listed in those items or from the gift tax exempted on recalculation, or dismisses the application relating to that written application. In this case, the district director is to notify the special business donee who submitted that written application of the amount of the gift tax so exempted or the amount of that gift tax exempted on recalculation, or of the dismissal and the reason therefor, by means of a document stating them, within six months counting from the day following the deadline for the application relating to that written application.
machine translation, not official
**第二十二項** 税務署長は、第十六項又は第十七項の申請書の提出があつた場合において相当の理由があると認めるときは、これらの申請書に係る納期限（第二十五項の表の第五号の上欄又は同表の第六号の上欄に掲げる場合の区分に応じ同表の第五号の下欄又は同表の第六号の下欄に掲げる日をいう。）又はこれらの申請書の提出があつた日のいずれか遅い日から前項の規定による通知を発した日の翌日以後一月を経過する日までの間、これらの申請に係る免除申請贈与税額に相当する贈与税の徴収を猶予することができる。
art-70-6-8/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-22
If the district director, in the case where the written application referred to in paragraph (16) or paragraph (17) has been submitted, finds that there are reasonable grounds, the district director may grant a grace period for the collection of the gift tax equivalent to the amount of gift tax applied for exemption relating to that application, during the period from the due date for payment relating to that written application (meaning the day listed in the right-hand column of item (v) or item (vi) of the table in paragraph (25), according to the category of the cases listed in the left-hand column of item (v) or item (vi) of that table) or the day on which that written application was submitted, whichever is later, until the day on which one month has elapsed on or after the day following the day on which the notice under the provisions of the preceding paragraph was issued.
machine translation, not official
**第二十三項** 税務署長は、特例事業受贈者が第十六項第一号又は第十七項第一号若しくは第二号の規定の適用を受ける場合において、当該特例事業受贈者が適正な時価を算定できないことについてやむを得ない理由があると認めるときは、第二十五項の表の第五号の上欄又は同表の第六号の上欄に掲げる場合に該当することとなつたことにより納付することとなつた贈与税に係る延滞税につき、前項に規定する納期限の翌日から第二十一項の規定による通知を発した日の翌日以後一月を経過する日までの間に対応する部分の金額を免除することができる。
art-70-6-8/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-23
In the case where a special business donee receives the application of the provisions of paragraph (16), item (i) or paragraph (17), item (i) or (ii), if the district director finds that there is an unavoidable reason for the special business donee's being unable to determine the appropriate market value, the district director may grant an exemption from the amount of the part of the delinquent tax on the gift tax that has become payable as a result of coming to fall under the case listed in the left-hand column of item (v) or item (vi) of the table in paragraph (25) that corresponds to the period from the day following the due date for payment prescribed in the preceding paragraph until the day on which one month has elapsed on or after the day following the day on which the notice under the provisions of paragraph (21) was issued.
machine translation, not official
**第二十四項** 第二十項から前項までに定めるもののほか、第十六項から第十八項までの規定の適用に関し必要な事項は、政令で定める。
art-70-6-8/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-24 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-24
Beyond what is provided for in paragraph (20) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (16) through (18) are specified by Cabinet Order.
machine translation, not official
**第二十五項** 第一項の規定の適用を受ける特例事業受贈者は、次の表の各号の上欄に掲げる場合に該当する場合には、当該各号の中欄に掲げる金額を基礎とし、当該特例事業受贈者が同項の規定の適用を受けるために提出する贈与税の申告書の提出期限の翌日から当該各号の下欄に掲げる日までの期間に応じ、年三・六パーセントの割合を乗じて計算した金額に相当する利子税を、当該各号の中欄に掲げる金額に相当する贈与税に併せて納付しなければならない。
一 第三項の規定の適用があつた場合（第四号から第六号までの上欄に掲げる場合に該当する場合を除く。） 猶予中贈与税額 同項の規定による納税の猶予に係る期限
二 第四項の規定の適用があつた場合（第四号から第六号までの上欄に掲げる場合に該当する場合を除く。） 同項の規定により納税の猶予に係る期限が確定する猶予中贈与税額 同項の規定による納税の猶予に係る期限
三 第十一項の規定の適用があつた場合（次号の上欄に掲げる場合に該当する場合を除く。） 同項の規定により納税の猶予に係る期限が確定する猶予中贈与税額 同項の規定による納税の猶予に係る期限
四 第十二項の規定の適用があつた場合 同項の規定により納税の猶予に係る期限が繰り上げられる猶予中贈与税額 同項の規定により繰り上げられた納税の猶予に係る期限
五 第十六項第一号又は第二号の規定の適用があつた場合（前号の上欄に掲げる場合に該当する場合を除く。） 同項第一号イ及びロに掲げる金額の合計額又は同項第二号ロに掲げる金額 これらの号に掲げる場合に該当することとなつた日から二月を経過する日
六 第十七項第一号又は第二号の規定の適用があつた場合（第四号の上欄に掲げる場合に該当する場合を除く。） 同項第一号イ及びロに掲げる金額の合計額又は同項第二号イ及びロに掲げる金額の合計額 これらの号に掲げる場合に該当することとなつた日から二月を経過する日
七 第十八項の規定の適用があつた場合（第四号の上欄に掲げる場合に該当する場合を除く。） 同項第二号に掲げる金額 同項の規定による納税の猶予に係る期限
art-70-6-8/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-25 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-25
In the case where the special business donee to whom the provisions of paragraph (1) apply falls under the case listed in the left-hand column of an item of the following table, the special business donee must pay, together with the gift tax equivalent to the amount listed in the middle column of that item, interest tax equivalent to the amount calculated by multiplying the amount listed in the middle column of that item, as the base, by a rate of 3.6 percent per annum according to the period from the day following the due date for filing the gift tax return that the special business donee files in order to receive the application of the provisions of that paragraph until the day listed in the right-hand column of that item.
(i) In the case where the provisions of paragraph (3) have been applied (excluding the case falling under the cases listed in the left-hand column of items (iv) through (vi)) The amount of gift tax under a grace period The deadline of the tax payment grace period under the provisions of that paragraph
(ii) In the case where the provisions of paragraph (4) have been applied (excluding the case falling under the cases listed in the left-hand column of items (iv) through (vi)) The amount of gift tax under a grace period for which the deadline of the tax payment grace period is fixed under the provisions of that paragraph The deadline of the tax payment grace period under the provisions of that paragraph
(iii) In the case where the provisions of paragraph (11) have been applied (excluding the case falling under the case listed in the left-hand column of the following item) The amount of gift tax under a grace period for which the deadline of the tax payment grace period is fixed under the provisions of that paragraph The deadline of the tax payment grace period under the provisions of that paragraph
(iv) In the case where the provisions of paragraph (12) have been applied The amount of gift tax under a grace period for which the deadline of the tax payment grace period is accelerated under the provisions of that paragraph The deadline of the tax payment grace period as accelerated under the provisions of that paragraph
(v) In the case where the provisions of paragraph (16), item (i) or (ii) have been applied (excluding the case falling under the case listed in the left-hand column of the preceding item) The sum of the amounts listed in item (i), (a) and (b) of that paragraph, or the amount listed in item (ii), (b) of that paragraph The day on which two months have elapsed from the day of coming to fall under the case listed in those items
(vi) In the case where the provisions of paragraph (17), item (i) or (ii) have been applied (excluding the case falling under the case listed in the left-hand column of item (iv)) The sum of the amounts listed in item (i), (a) and (b) of that paragraph, or the sum of the amounts listed in item (ii), (a) and (b) of that paragraph The day on which two months have elapsed from the day of coming to fall under the case listed in those items
(vii) In the case where the provisions of paragraph (18) have been applied (excluding the case falling under the case listed in the left-hand column of item (iv)) The amount listed in item (ii) of that paragraph The deadline of the tax payment grace period under the provisions of that paragraph
machine translation, not official
**第二十六項** 第三項、第四項、第十一項若しくは第十八項に規定する納税の猶予に係る期限、第十六項、第十七項若しくは第二十項に規定する申請書の提出期限、第二十二項に規定する納期限又は前項に規定する利子税（同項の表の第五号又は第六号に係るものに限る。）の計算の基礎となる期間の終期までにこれらの規定に規定する特例事業受贈者が死亡した場合には、これらの規定に規定する納税の猶予に係る期限、申請書の提出期限、納期限又は利子税の計算の基礎となる期間の終期は、これらの規定にかかわらず、それぞれ、これらの特例事業受贈者の相続人が当該特例事業受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日とする。
art-70-6-8/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-26 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-26
In the case where, by the deadline of the tax payment grace period prescribed in paragraph (3), paragraph (4), paragraph (11) or paragraph (18), the due date for submitting the written application prescribed in paragraph (16), paragraph (17) or paragraph (20), the due date for payment prescribed in paragraph (22), or the end of the period forming the basis for calculating the interest tax prescribed in the preceding paragraph (limited to the interest tax relating to item (v) or item (vi) of the table in that paragraph), the special business donee prescribed in those provisions has died, notwithstanding those provisions, the deadline of the tax payment grace period, the due date for submitting the written application, the due date for payment or the end of the period forming the basis for calculating the interest tax prescribed in those provisions is, respectively, the day on which six months have elapsed from the day following the day on which the heir of that special business donee came to know of the commencement of the succession due to the death of that special business donee.
machine translation, not official
**第二十七項** 経済産業大臣又は経済産業局長（中小企業における経営の承継の円滑化に関する法律第十七条の規定に基づく政令の規定により特例円滑化法認定を都道府県知事が行うこととされている場合には、当該都道府県知事。次項並びに第七十条の六の十第二十八項及び第二十九項において同じ。）は、第一項の規定の適用を受ける特例事業受贈者、同項の特例受贈事業用資産又は当該特例受贈事業用資産に係る事業について、第三項又は第四項の規定による納税の猶予に係る期限の確定に係る事実に関し、法令の規定に基づき認定、確認、報告の受理その他の行為をしたことにより当該事実があつたことを知つた場合には、遅滞なく、当該事業について当該事実が生じた旨その他財務省令で定める事項を、書面により、国税庁長官又は当該特例事業受贈者の納税地の所轄税務署長に通知しなければならない。
art-70-6-8/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-27
The Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry (or, in the case where the special certification for business succession is to be made by a prefectural governor pursuant to the provisions of a Cabinet Order based on the provisions of Article 17 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises, that prefectural governor; the same applies in the following paragraph and in Article 70-6-10, paragraphs (28) and (29)) must, if any of them has come to know, as a result of having made a certification or confirmation, accepted a report or taken any other action based on the provisions of laws and regulations with regard to a fact relating to the fixing of the deadline of the tax payment grace period under the provisions of paragraph (3) or paragraph (4) with respect to the special business donee to whom the provisions of paragraph (1) apply, the special gifted business assets referred to in that paragraph or the business relating to those special gifted business assets, that the fact has occurred, notify the Commissioner of the National Tax Agency or the district director with jurisdiction over the place for tax payment of that special business donee in writing, without delay, that the fact has occurred with regard to that business and of other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第二十八項** 税務署長は、第一項の場合において経済産業大臣又は経済産業局長の事務（同項の規定の適用を受ける特例事業受贈者に関する事務で、前項の規定の適用に係るものに限る。）の処理を適正かつ確実に行うため必要があると認めるときは、経済産業大臣又は経済産業局長に対し、当該特例事業受贈者が第一項の規定の適用を受ける旨その他財務省令で定める事項を通知することができる。
art-70-6-8/par-28 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-28 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-28
If the district director, in the case referred to in paragraph (1), finds it necessary for the proper and reliable handling of the affairs of the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry (limited to affairs concerning the special business donee to whom the provisions of that paragraph apply that relate to the application of the provisions of the preceding paragraph), the district director may notify the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry that the special business donee receives the application of the provisions of paragraph (1), and of other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第二十九項** 第三項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-70-6-8/par-29 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-29 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-29
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第七十条の六の九（個人の事業用資産の贈与者が死亡した場合の相続税の課税の特例） — Special Provisions on Taxation on Inheritance Tax Where the Donor of Business Assets of an Individual Has Died
caption: machine translation, not official
art-70-6-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-9 · https://japanlaw.org/l/332AC0000000026/art-70-6-9
**第一項** 前条第一項の規定の適用を受ける同条第二項第二号に規定する特例事業受贈者に係る贈与者が死亡した場合（その死亡の日前に猶予中贈与税額に相当する贈与税の全部につき同条第三項、第四項、第十一項又は第十二項の規定による納税の猶予に係る期限が確定した場合並びにその死亡の時以前に当該特例事業受贈者が死亡した場合及び同条第十四項第四号に掲げる場合に該当した場合を除く。）には、当該贈与者の死亡による相続又は遺贈に係る相続税については、当該特例事業受贈者が当該贈与者から相続（当該特例事業受贈者が当該贈与者の相続人以外の者である場合には、遺贈）により同条第一項の規定の適用に係る特例受贈事業用資産（同条第五項第三号又は第六項の規定により特例受贈事業用資産とみなされたものを含み、猶予中贈与税額に対応する部分に限る。）の取得をしたものとみなす。この場合において、その死亡による相続又は遺贈に係る相続税の課税価格の計算の基礎に算入すべき当該特例受贈事業用資産の価額については、当該贈与者から同条第一項の規定の適用に係る贈与により取得をした特例受贈事業用資産の当該贈与の時（同条第十八項の規定の適用があつた場合には、同項に規定する認可決定日）における価額（同条第二項第三号イの特例受贈事業用資産の価額をいう。）を基礎として計算するものとする。
art-70-6-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-9/par-1
In the case where the donor relating to the special business donee prescribed in paragraph (2), item (ii) of the preceding Article to whom the provisions of paragraph (1) of that Article apply has died (excluding the case where, before the day of that death, the deadline of the tax payment grace period under the provisions of paragraph (3), paragraph (4), paragraph (11) or paragraph (12) of that Article has been fixed for all of the gift tax equivalent to the amount of gift tax under a grace period, the case where that special business donee has died at or before the time of that death, and the case where the case listed in paragraph (14), item (iv) of that Article has arisen), with regard to inheritance tax on the inheritance or bequest due to the death of that donor, the special business donee is deemed to have acquired from that donor by inheritance (or, in the case where the special business donee is a person other than an heir of that donor, by bequest) the special gifted business assets to which the provisions of paragraph (1) of that Article apply (including those deemed to be special gifted business assets under the provisions of paragraph (5), item (iii) or paragraph (6) of that Article, and limited to the part corresponding to the amount of gift tax under a grace period). In this case, the value of those special gifted business assets to be included in the basis for calculating the taxable value of inheritance tax on the inheritance or bequest due to that death is to be calculated on the basis of the value (meaning the value of the special gifted business assets referred to in paragraph (2), item (iii), (a) of that Article), at the time of that gift (or, in the case where the provisions of paragraph (18) of that Article have been applied, on the date of the confirmation order prescribed in that paragraph), of the special gifted business assets acquired through the gift from that donor to which the provisions of paragraph (1) of that Article apply.
machine translation, not official
**第二項** 前条第一項の規定の適用を受ける同条第二項第二号に規定する特例事業受贈者の同条第一項の規定の適用に係る贈与が当該特例事業受贈者に係る贈与者の同条第十四項（第三号に係る部分に限る。）の規定の適用に係る贈与である場合における前項の規定の適用については、同項中「係る贈与者」とあるのは「係る前の贈与者（同条第一項の規定の適用を受けていた者として政令で定める者に同項の特定事業用資産の贈与をした者をいう。）」と、「当該贈与者」とあるのは「当該前の贈与者」と、「贈与により取得」とあるのは「前の贈与（同項の規定の適用を受けていた者として政令で定める者に対する当該特定事業用資産の贈与をいう。）により当該政令で定める者が取得」と、「当該贈与の」とあるのは「当該前の贈与の」とする。
art-70-6-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-9/par-2
With regard to the application of the provisions of the preceding paragraph in the case where the gift to which the provisions of paragraph (1) of the preceding Article apply, received by the special business donee prescribed in paragraph (2), item (ii) of that Article to whom the provisions of paragraph (1) of that Article apply, is a gift made by the donor relating to that special business donee to which the provisions of paragraph (14) of that Article (limited to the part relating to item (iii)) apply, the phrase "the donor relating to" in that paragraph is deemed to be replaced with "the prior donor (meaning the person who made a gift of the specified business assets referred to in paragraph (1) of that Article to the person specified by Cabinet Order as a person who had been receiving the application of the provisions of that paragraph) relating to"; the phrase "that donor" with "that prior donor"; the phrase "acquired through the gift" with "acquired by the person specified by that Cabinet Order through the prior gift (meaning the gift of those specified business assets to the person specified by Cabinet Order as a person who had been receiving the application of the provisions of that paragraph)"; and the phrase "that gift" with "that prior gift".
machine translation, not official
**第三項** 第一項前段に規定する特例受贈事業用資産について同項（前項の規定により読み替えて適用する場合を含む。）の規定の適用を受ける場合における相続税法第四十一条第二項（同法第四十八条の二第六項において準用する場合を含む。）の規定の適用については、同法第四十一条第二項中「財産を除く」とあるのは、「財産及び租税特別措置法第七十条の六の九第一項（個人の事業用資産の贈与者が死亡した場合の相続税の課税の特例）（同条第二項の規定により読み替えて適用する場合を含む。）の規定により相続又は遺贈により取得をしたものとみなされる同条第一項に規定する特例受贈事業用資産を除く」とする。
art-70-6-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-9/par-3
With regard to the application of the provisions of Article 41, paragraph (2) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 48-2, paragraph (6) of that Act) in the case where the provisions of paragraph (1) (including as applied by replacing terms pursuant to the preceding paragraph) are applied to the special gifted business assets prescribed in the first sentence of that paragraph, the phrase "excluding property" in Article 41, paragraph (2) of that Act is deemed to be replaced with "excluding property and the special gifted business assets prescribed in Article 70-6-9, paragraph (1) of the Act on Special Measures Concerning Taxation that are deemed to have been acquired by inheritance or bequest under the provisions of paragraph (1) of that Article (Special Provisions on Taxation on Inheritance Tax Where the Donor of Business Assets of an Individual Has Died) (including as applied by replacing terms pursuant to paragraph (2) of that Article)".
machine translation, not official
### 第七十条の六の十（個人の事業用資産についての相続税の納税猶予及び免除） — Tax Payment Grace Period and Exemption for Inheritance Tax on Business Assets of Individuals
caption: machine translation, not official
art-70-6-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10 · https://japanlaw.org/l/332AC0000000026/art-70-6-10
**第一項** 特定事業用資産を有していた個人として政令で定める者（以下この条において「被相続人」という。）から相続又は遺贈によりその事業に係る特定事業用資産の全て（当該特定事業用資産の全部又は一部が数人の共有に属する場合には、当該被相続人以外の者が有していた共有持分に係る部分を除く。）の取得（平成三十一年一月一日から令和十年十二月三十一日までの間の取得で、最初のこの項の規定の適用に係る相続又は遺贈による取得及び当該取得の日その他政令で定める日から一年を経過する日までの相続又は遺贈による取得に限る。）をした特例事業相続人等が、当該相続に係る相続税の申告書（相続税法第二十七条第一項の規定による期限内申告書をいう。以下この条において同じ。）の提出により納付すべき相続税の額のうち、当該特定事業用資産で当該相続税の申告書にこの項の規定の適用を受けようとする旨の記載があるもの（以下この条において「特例事業用資産」という。）に係る納税猶予分の相続税額に相当する相続税については、当該相続税の申告書の提出期限までに当該納税猶予分の相続税額に相当する担保を提供した場合に限り、同法第三十三条の規定にかかわらず、当該特例事業相続人等の死亡の日まで、その納税を猶予する。
art-70-6-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-1
Where a special business heir, etc. has acquired, by inheritance or bequest from a person specified by Cabinet Order as an individual who held specified business assets (referred to as the "decedent" hereinafter in this Article), all of the specified business assets relating to the business of the decedent (excluding, in the case where all or part of those specified business assets are jointly owned by two or more persons, the part relating to the shares of co-ownership held by persons other than that decedent) (limited to an acquisition during the period from January 1, 2019 to December 31, 2028 that is the first acquisition by inheritance or bequest to which the provisions of this paragraph apply or an acquisition by inheritance or bequest made by the day on which one year has elapsed from the day of that acquisition or any other day specified by Cabinet Order), with regard to the inheritance tax equivalent to the inheritance tax subject to deferral relating to those specified business assets that are stated in the inheritance tax return (meaning a return filed by the due date under the provisions of Article 27, paragraph (1) of the Inheritance Tax Act; the same applies hereinafter in this Article) relating to that inheritance as assets for which the special business heir, etc. seeks the application of the provisions of this paragraph (referred to as "special business assets" hereinafter in this Article), out of the amount of inheritance tax that the special business heir, etc. is to pay by filing that inheritance tax return, a grace period for the payment of that tax is granted until the day of the death of the special business heir, etc., notwithstanding the provisions of Article 33 of that Act, only if the special business heir, etc. has provided security equivalent to that inheritance tax subject to deferral by the due date for filing that inheritance tax return.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-70-6-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
machine translation, not official
**一** 特定事業用資産 被相続人（当該被相続人と生計を一にする配偶者その他の親族及びこれらに類するものとして政令で定める者を含む。次号ト及び第七項において同じ。）の事業の用に供されていた次に掲げる資産（当該被相続人の前項の規定の適用に係る相続の開始の日の属する年の前年分の事業所得に係る青色申告書（所得税法第二条第一項第四十号に規定する青色申告書をいい、第二十五条の二第三項の規定の適用に係るものに限る。次項第四号及び第五号において同じ。）の貸借対照表に計上されているものに限る。）の区分に応じそれぞれ次に定めるものをいう。
art-70-6-10/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-1
specified business assets: the assets specified below for each category of the following assets used for the business of the decedent (including a spouse or other relative who shares the same livelihood with that decedent and a person specified by Cabinet Order as similar thereto; the same applies in (g) of the following item and in paragraph (7)) (limited to assets recorded in the balance sheet of the blue return (meaning a blue return prescribed in Article 2, paragraph (1), item (xl) of the Income Tax Act, limited to a return to which the provisions of Article 25-2, paragraph (3) apply; the same applies in items (iv) and (v) of the following paragraph) relating to the business income of that decedent for the year preceding the year that includes the day of the commencement of the succession to which the provisions of the preceding paragraph apply):
machine translation, not official
**イ** 宅地等（土地又は土地の上に存する権利をいい、財務省令で定める建物又は構築物の敷地の用に供されているもののうち政令で定めるものに限る。イにおいて同じ。） 当該宅地等の面積の合計のうち四百平方メートル（当該被相続人から相続又は遺贈により取得をした宅地等について、第六十九条の四第一項の規定の適用を受ける者がいる場合には、同項に規定する小規模宅地等に相当する面積として政令で定めるところにより計算した面積を四百平方メートルから控除した面積）以下の部分
art-70-6-10/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-1/sub-1
residential land, etc. (meaning land or rights existing on land, limited to that specified by Cabinet Order out of that used as the site of buildings or structures specified by Order of the Ministry of Finance; the same applies in (a)): the part of the total area of that residential land, etc. that is 400 square meters (or, in the case where there is a person who receives the application of the provisions of Article 69-4, paragraph (1) with regard to residential land, etc. acquired by inheritance or bequest from that decedent, the area obtained by deducting from 400 square meters the area calculated pursuant to the provisions of Cabinet Order as the area equivalent to the small-scale residential land, etc. prescribed in that paragraph) or less;
machine translation, not official
**ロ** 建物（当該事業の用に供されている建物として政令で定めるものに限る。） 第七十条の六の八第二項第一号ロに定める資産
art-70-6-10/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-1/sub-2
buildings (limited to those specified by Cabinet Order as buildings used for that business): the assets specified in Article 70-6-8, paragraph (2), item (i), (b);
machine translation, not official
**ハ** 減価償却資産（所得税法第二条第一項第十九号に規定する減価償却資産をいい、ロに掲げるものを除く。） 第七十条の六の八第二項第一号ハに定める資産
art-70-6-10/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-1/sub-3
depreciable assets (meaning depreciable assets prescribed in Article 2, paragraph (1), item (xix) of the Income Tax Act, excluding those listed in (b)): the assets specified in Article 70-6-8, paragraph (2), item (i), (c);
machine translation, not official
**二** 特例事業相続人等 被相続人から前項の規定の適用に係る相続又は遺贈により特定事業用資産の取得をした個人で、次に掲げる要件（当該被相続人が六十歳未満で死亡した場合には、ロに掲げる要件を除く。）の全てを満たす者をいう。
art-70-6-10/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-2
special business heir, etc.: an individual who has acquired specified business assets from the decedent by inheritance or bequest to which the provisions of the preceding paragraph apply, and who satisfies all of the following requirements (excluding the requirement listed in (b) in the case where that decedent died under 60 years of age):
machine translation, not official
**イ** 当該個人が、中小企業における経営の承継の円滑化に関する法律第二条に規定する中小企業者であつて特例円滑化法認定を受けていること。
art-70-6-10/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-2/sub-1
the individual is a small and medium-sized enterprise prescribed in Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises and has received the special certification for business succession;
machine translation, not official
**ロ** 当該個人が、当該相続の開始の直前において当該特定事業用資産に係る事業（当該事業に準ずるものとして財務省令で定めるものを含む。）に従事していたこと。
art-70-6-10/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-2/sub-2
immediately before the commencement of the succession, the individual was engaged in the business relating to those specified business assets (including a business specified by Order of the Ministry of Finance as equivalent to that business);
machine translation, not official
**ハ** 当該個人が、当該相続の開始の時から当該相続に係る相続税の申告書の提出期限（当該提出期限前に当該個人が死亡した場合には、その死亡の日。ニにおいて同じ。）までの間に当該特定事業用資産に係る事業を引き継ぎ、当該提出期限まで引き続き当該特定事業用資産の全てを有し、かつ、自己の事業の用に供していること。
art-70-6-10/par-2/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-2/sub-3
the individual has taken over the business relating to those specified business assets during the period from the time of the commencement of the succession until the due date for filing the inheritance tax return relating to that inheritance (or, in the case where the individual has died before that due date, the day of that death; the same applies in (d)), and has continuously held all of those specified business assets and used them for the individual's own business until that due date;
machine translation, not official
**ニ** 当該個人が、当該相続に係る相続税の申告書の提出期限において、所得税法第二百二十九条の規定により当該特定事業用資産に係る事業について開業の届出書を提出していること及び同法第百四十三条の承認（同法第百四十七条の規定により当該承認があつたものとみなされる場合の承認を含む。）を受けていること又は当該承認を受ける見込みであること。
art-70-6-10/par-2/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-2/sub-4
as of the due date for filing the inheritance tax return relating to that inheritance, the individual has submitted a written notification of commencement of business for the business relating to those specified business assets under the provisions of Article 229 of the Income Tax Act, and has received the approval referred to in Article 143 of that Act (including the approval in the case where that approval is deemed to have been given under the provisions of Article 147 of that Act) or is expected to receive that approval;
machine translation, not official
**ホ** 当該個人の当該特定事業用資産に係る事業が、当該相続の開始の時において、資産保有型事業、資産運用型事業及び風俗営業等の規制及び業務の適正化等に関する法律第二条第五項に規定する性風俗関連特殊営業のいずれにも該当しないこと。
art-70-6-10/par-2/item-2/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2/item-2/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-2/sub-5
the business of the individual relating to those specified business assets, at the time of the commencement of the succession, falls under none of an asset-holding business, an asset-management business or a sex-related special business prescribed in Article 2, paragraph (5) of the Act on Control and Improvement of Amusement Business;
machine translation, not official
**ヘ** 当該個人に係る被相続人から相続又は遺贈により財産を取得した者が、第六十九条の四第三項第一号に規定する特定事業用宅地等について同条第一項の規定の適用を受けていないこと。
art-70-6-10/par-2/item-2/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2/item-2/sub-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-2/sub-6
no person who has acquired property by inheritance or bequest from the decedent relating to the individual has received the application of the provisions of Article 69-4, paragraph (1) with regard to specified residential land, etc. for business use prescribed in paragraph (3), item (i) of that Article;
machine translation, not official
**ト** 当該個人が、被相続人の事業を確実に承継すると認められる要件として財務省令で定めるものを満たしていること。
art-70-6-10/par-2/item-2/sub-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2/item-2/sub-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-2/sub-7
the individual satisfies the requirements specified by Order of the Ministry of Finance as requirements under which the individual is found to be certain to succeed to the business of the decedent;
machine translation, not official
**三** 納税猶予分の相続税額 前項の規定の適用に係る特例事業用資産の価額を同項の特例事業相続人等に係る相続税の課税価格とみなして、相続税法第十三条から第十九条までの規定を適用して政令で定めるところにより計算した当該特例事業相続人等の相続税の額をいう。
art-70-6-10/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-3
inheritance tax subject to deferral: the amount of inheritance tax of the special business heir, etc. referred to in the preceding paragraph calculated pursuant to the provisions of Cabinet Order by applying the provisions of Articles 13 through 19 of the Inheritance Tax Act, deeming the value of the special business assets to which the provisions of that paragraph apply to be the taxable value of inheritance tax relating to that special business heir, etc.;
machine translation, not official
**四** 資産保有型事業 第七十条の六の八第二項第四号に定める事業をいう。
art-70-6-10/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-4
asset-holding business: the business specified in Article 70-6-8, paragraph (2), item (iv);
machine translation, not official
**五** 資産運用型事業 第七十条の六の八第二項第五号に定める事業をいう。
art-70-6-10/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-5
asset-management business: the business specified in Article 70-6-8, paragraph (2), item (v).
machine translation, not official
**第三項** 第一項の規定の適用を受ける特例事業相続人等、同項の特例事業用資産又は当該特例事業用資産に係る事業について次の各号に掲げる場合のいずれかに該当することとなつた場合には、同項の規定にかかわらず、当該各号に定める日から二月を経過する日をもつて同項の規定による納税の猶予に係る期限とする。
art-70-6-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-3
In the case where the special business heir, etc. to whom the provisions of paragraph (1) apply, the special business assets referred to in that paragraph or the business relating to those special business assets has come to fall under any of the cases listed in the following items, notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of that paragraph is the day on which two months have elapsed from the day specified in the relevant item:
machine translation, not official
**一** 当該特例事業相続人等が当該事業を廃止した場合又は当該特例事業相続人等について破産手続開始の決定があつた場合 その事業を廃止した日又はその決定があつた日
art-70-6-10/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-3/item-1
in the case where the special business heir, etc. has discontinued that business or an order commencing bankruptcy proceedings has been issued against the special business heir, etc.: the day on which the business was discontinued or the day on which that order was issued;
machine translation, not official
**二** 当該事業が資産保有型事業、資産運用型事業又は風俗営業等の規制及び業務の適正化等に関する法律第二条第五項に規定する性風俗関連特殊営業のいずれかに該当することとなつた場合 その該当することとなつた日
art-70-6-10/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-3/item-2
in the case where that business has come to fall under any of an asset-holding business, an asset-management business or a sex-related special business prescribed in Article 2, paragraph (5) of the Act on Control and Improvement of Amusement Business: the day on which it came to so fall;
machine translation, not official
**三** 当該特例事業相続人等のその年の当該事業に係る事業所得の総収入金額が零となつた場合 その年の十二月三十一日
art-70-6-10/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-3/item-3
in the case where the gross revenue from business income relating to that business of the special business heir, etc. for a year has become zero: December 31 of that year;
machine translation, not official
**四** 当該特例事業用資産の全てが当該特例事業相続人等のその年の事業所得に係る青色申告書の貸借対照表に計上されなくなつた場合 その年の十二月三十一日
art-70-6-10/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-3/item-4
in the case where all of those special business assets have ceased to be recorded in the balance sheet of the blue return relating to the business income of the special business heir, etc. for a year: December 31 of that year;
machine translation, not official
**五** 当該特例事業相続人等が所得税法第百五十条第一項の規定により同法第百四十三条の承認を取り消された場合又は同法第百五十一条第一項の規定による青色申告書の提出をやめる旨の届出書を提出した場合 その承認が取り消された日又はその届出書の提出があつた日
art-70-6-10/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-3/item-5
in the case where the approval referred to in Article 143 of the Income Tax Act given to the special business heir, etc. has been rescinded under the provisions of Article 150, paragraph (1) of that Act, or the special business heir, etc. has submitted a written notification stating that the special business heir, etc. will cease to file a blue return under the provisions of Article 151, paragraph (1) of that Act: the day on which that approval was rescinded or the day on which that written notification was submitted;
machine translation, not official
**六** 当該特例事業相続人等が第一項の規定の適用を受けることをやめる旨を記載した届出書を納税地の所轄税務署長に提出した場合 その届出書の提出があつた日
art-70-6-10/par-3/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-3/item-6
in the case where the special business heir, etc. has submitted to the district director with jurisdiction over the place for tax payment a written notification stating that the special business heir, etc. will cease to receive the application of the provisions of paragraph (1): the day on which that written notification was submitted;
machine translation, not official
**七** 当該特例事業相続人等が前項第二号ニの承認を受ける見込みであることにより第一項の規定の適用を受けた場合において、所得税法第百四十五条の規定により当該承認の申請が却下されたとき その申請が却下された日
art-70-6-10/par-3/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-3/item-7
in the case where the special business heir, etc. has received the application of the provisions of paragraph (1) on the grounds of being expected to receive the approval referred to in (d) of item (ii) of the preceding paragraph, if the application for that approval has been dismissed under the provisions of Article 145 of the Income Tax Act: the day on which that application was dismissed.
machine translation, not official
**第四項** 第一項の規定の適用を受ける特例事業用資産の全部又は一部が特例事業相続人等の事業の用に供されなくなつた場合（前項各号に掲げる場合及び当該事業の用に供することが困難になつた場合として政令で定める場合を除く。）には、納税猶予分の相続税額（既にこの項の規定の適用があつた場合には、この項の規定の適用があつた特例事業用資産の価額に対応するものとして政令で定めるところにより計算した金額を除く。以下この条において「猶予中相続税額」という。）のうち、当該事業の用に供されなくなつた部分に対応する部分の額として政令で定めるところにより計算した金額に相当する相続税については、第一項の規定にかかわらず、当該事業の用に供されなくなつた日から二月を経過する日をもつて同項の規定による納税の猶予に係る期限とする。
art-70-6-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-4
In the case where all or part of the special business assets to which the provisions of paragraph (1) apply have ceased to be used for the business of the special business heir, etc. (excluding the cases listed in the items of the preceding paragraph and the case specified by Cabinet Order as a case where it has become difficult to use them for that business), notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the inheritance tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the part that has ceased to be used for that business, out of the inheritance tax subject to deferral (excluding, in the case where the provisions of this paragraph have already been applied, the amount calculated pursuant to the provisions of Cabinet Order as the amount corresponding to the value of the special business assets to which the provisions of this paragraph have been applied; referred to as the "amount of inheritance tax under a grace period" hereinafter in this Article), is the day on which two months have elapsed from the day on which they ceased to be used for that business.
machine translation, not official
**第五項** 前項の場合において、同項の事業の用に供されなくなつた事由が特例事業用資産の譲渡であるときは、当該譲渡があつた日から一年以内に当該譲渡の対価の額の全部又は一部をもつて特例事業相続人等の事業の用に供される資産（第二項第一号イ若しくはロに掲げる資産又は同号ハに定める資産に限る。）を取得する見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときにおける前項の規定の適用については、次に定めるところによる。
art-70-6-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-5
In the case referred to in the preceding paragraph, where the reason for which the assets ceased to be used for the business referred to in that paragraph is a transfer of special business assets, if approval has been obtained from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that, within one year from the day on which that transfer took place, assets to be used for the business of the special business heir, etc. (limited to the assets listed in paragraph (2), item (i), (a) or (b) or the assets specified in (c) of that item) will be acquired with all or part of the amount of consideration for that transfer, the following provisions apply with regard to the application of the provisions of the preceding paragraph:
machine translation, not official
**一** 当該承認に係る特例事業用資産は、第三号の取得の日まで当該特例事業相続人等の事業の用に供されていたものとみなす。
art-70-6-10/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-5/item-1
the special business assets relating to that approval are deemed to have been used for the business of the special business heir, etc. until the day of the acquisition referred to in item (iii);
machine translation, not official
**二** 当該譲渡があつた日から一年を経過する日において、当該承認に係る譲渡の対価の額の全部又は一部が当該事業の用に供される資産の取得に充てられていない場合には、当該譲渡に係る特例事業用資産のうちその充てられていないものに対応するものとして政令で定める部分は、同日において当該事業の用に供されなくなつたものとみなす。
art-70-6-10/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-5/item-2
in the case where, on the day on which one year has elapsed from the day on which that transfer took place, all or part of the amount of consideration for the transfer relating to that approval has not been appropriated to the acquisition of assets to be used for that business, the part specified by Cabinet Order as corresponding to the amount not so appropriated, out of the special business assets relating to that transfer, is deemed to have ceased to be used for that business on that day;
machine translation, not official
**三** 当該譲渡があつた日から一年を経過する日までに当該承認に係る譲渡の対価の額の全部又は一部が当該事業の用に供される資産の取得に充てられた場合には、当該取得をした資産は、第一項の規定の適用を受ける特例事業用資産とみなす。
art-70-6-10/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-5/item-3
in the case where all or part of the amount of consideration for the transfer relating to that approval has been appropriated to the acquisition of assets to be used for that business by the day on which one year has elapsed from the day on which that transfer took place, the assets so acquired are deemed to be special business assets to which the provisions of paragraph (1) apply.
machine translation, not official
**第六項** 第四項の場合において、同項の事業の用に供されなくなつた事由が特定申告期限（第一項の規定の適用を受ける特例事業相続人等の最初の同項の規定の適用に係る相続に係る相続税の申告書の提出期限又は最初の第七十条の六の八第一項の規定の適用に係る贈与の日の属する年分の同項に規定する贈与税の申告書の提出期限のいずれか早い日をいう。第十項及び第十五項第二号において同じ。）の翌日から五年を経過する日後の会社の設立に伴う現物出資による全ての特例事業用資産の移転であるときは、当該特例事業用資産の移転につき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときにおける第四項の規定の適用については、当該承認に係る移転はなかつたものと、当該現物出資により取得した株式又は持分は第一項の規定の適用を受ける特例事業用資産（合併により当該会社が消滅した場合その他の財務省令で定める場合には、当該会社の株式又は持分に相当するものとして財務省令で定めるものを含む。）と、それぞれみなす。この場合において、当該承認を受けた後における第三項、第四項、第十五項及び第十七項から第十九項までの規定の適用に関し必要な事項は、政令で定める。
art-70-6-10/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-6
In the case referred to in paragraph (4), where the reason for which the assets ceased to be used for the business referred to in that paragraph is a transfer of all of the special business assets through a capital contribution in kind upon the incorporation of a company after the day on which five years have elapsed from the day following the specified return due date (meaning the due date for filing the inheritance tax return relating to the first inheritance to which the provisions of paragraph (1) apply of the special business heir, etc. to whom the provisions of that paragraph apply, or the due date for filing the gift tax return prescribed in Article 70-6-8, paragraph (1) for the year that includes the day of the first gift to which the provisions of that paragraph apply, whichever is earlier; the same applies in paragraph (10) and paragraph (15), item (ii)), if approval has been obtained from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for that transfer of the special business assets, then, with regard to the application of the provisions of paragraph (4), the transfer relating to that approval is deemed not to have taken place, and the shares or equity interests acquired through that capital contribution in kind are deemed to be special business assets to which the provisions of paragraph (1) apply (including, in the case where that company has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, those specified by Order of the Ministry of Finance as equivalent to the shares or equity interests of that company). In this case, necessary matters concerning the application of the provisions of paragraphs (3), (4), (15) and (17) through (19) after that approval has been obtained are specified by Cabinet Order.
machine translation, not official
**第七項** 第一項の相続に係る相続税の申告書の提出期限までに、当該相続又は遺贈により取得をした被相続人の事業の用に供されていた資産の全部又は一部が共同相続人又は包括受遺者によつてまだ分割されていない場合における同項の規定の適用については、その分割されていない資産は、当該相続税の申告書に同項の規定の適用を受ける旨の記載をすることができないものとする。
art-70-6-10/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-7
With regard to the application of the provisions of paragraph (1) in the case where, by the due date for filing the inheritance tax return relating to the inheritance referred to in that paragraph, all or part of the assets used for the business of the decedent that were acquired through that inheritance or bequest have not yet been divided among the co-heirs or universal legatees, the assets that have not been divided may not be stated in that inheritance tax return as assets to which the provisions of that paragraph are to be applied.
machine translation, not official
**第八項** 第一項の規定は、被相続人から相続又は遺贈により取得をした特定事業用資産に係る事業と同一の事業の用に供される資産について、同項の規定の適用を受けている他の特例事業相続人等若しくは同項の規定の適用を受けようとする他の特例事業相続人等又は第七十条の六の八第一項の規定の適用を受けている他の同条第二項第二号に規定する特例事業受贈者がいる場合には、当該特定事業用資産については、適用しない。
art-70-6-10/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-8
The provisions of paragraph (1) do not apply to specified business assets acquired by inheritance or bequest from the decedent if, with regard to assets used for the same business as the business relating to those specified business assets, there is another special business heir, etc. who is receiving the application of the provisions of that paragraph, another special business heir, etc. who seeks to receive the application of the provisions of that paragraph, or another special business donee prescribed in Article 70-6-8, paragraph (2), item (ii) who is receiving the application of the provisions of paragraph (1) of that Article.
machine translation, not official
**第九項** 第一項の規定は、同項の規定の適用を受けようとする特例事業相続人等のその被相続人から相続又は遺贈により取得をした事業の用に供される資産に係る相続税の申告書に、当該資産の全部若しくは一部につき同項の規定の適用を受けようとする旨の記載がない場合又は当該資産の明細及び納税猶予分の相続税額の計算に関する明細その他財務省令で定める事項を記載した書類の添付がない場合には、適用しない。
art-70-6-10/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-9
The provisions of paragraph (1) do not apply in the case where the inheritance tax return relating to the assets used for business that the special business heir, etc. seeking the application of the provisions of that paragraph acquired by inheritance or bequest from the decedent does not state that the special business heir, etc. seeks the application of the provisions of that paragraph for all or part of those assets, or where a document stating details of those assets, details concerning the calculation of the inheritance tax subject to deferral and other matters specified by Order of the Ministry of Finance is not attached to that return.
machine translation, not official
**第十項** 第一項の規定の適用を受ける特例事業相続人等は、同項の相続に係る相続税の申告書の提出期限の翌日から猶予中相続税額に相当する相続税の全部につき同項、第三項、第四項、第十二項又は第十三項の規定による納税の猶予に係る期限が確定する日までの間に特例相続報告基準日（特定申告期限の翌日から三年を経過するごとの日をいう。）が存する場合には、届出期限（当該特例相続報告基準日の翌日から三月を経過する日をいう。次項、第十二項及び第十六項において同じ。）までに、政令で定めるところにより引き続いて第一項の規定の適用を受けたい旨及び同項の特例事業用資産に係る事業に関する事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-70-6-10/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-10
If, during the period from the day following the due date for filing the inheritance tax return relating to the inheritance referred to in paragraph (1) until the day on which the deadline of the tax payment grace period under the provisions of that paragraph, paragraph (3), paragraph (4), paragraph (12) or paragraph (13) is fixed for all of the inheritance tax equivalent to the amount of inheritance tax under a grace period, there is a special inheritance report base date (meaning each day on which a period of three years elapses from the day following the specified return due date), the special business heir, etc. to whom the provisions of paragraph (1) apply must, by the notification deadline (meaning the day on which three months have elapsed from the day following that special inheritance report base date; the same applies in the following paragraph, paragraph (12) and paragraph (16)), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that the special business heir, etc. wishes to continue to receive the application of the provisions of paragraph (1) and matters concerning the business relating to the special business assets referred to in that paragraph.
machine translation, not official
**第十一項** 猶予中相続税額に相当する相続税並びに当該相続税に係る利子税及び延滞税の徴収を目的とする国の権利の時効については、第十四項第三号の規定により読み替えて適用される国税通則法第七十三条第四項の規定の適用がある場合を除き、前項の届出書の提出があつた時から当該届出書の届出期限までの間は完成せず、当該届出期限の翌日から新たにその進行を始めるものとする。
art-70-6-10/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-11
With regard to the prescription of the national government's right to collect the inheritance tax equivalent to the amount of inheritance tax under a grace period and the interest tax and delinquent tax relating to that inheritance tax, except in the case where the provisions of Article 73, paragraph (4) of the Act on General Rules for National Taxes as applied by replacing terms pursuant to paragraph (14), item (iii) apply, the prescription is not completed during the period from the time of submission of the written notification referred to in the preceding paragraph until the notification deadline of that written notification, and is to begin to run anew from the day following that notification deadline.
machine translation, not official
**第十二項** 第十項の届出書が届出期限までに納税地の所轄税務署長に提出されない場合には、当該届出期限における猶予中相続税額に相当する相続税については、第一項の規定にかかわらず、当該届出期限の翌日から二月を経過する日をもつて同項の規定による納税の猶予に係る期限とする。
art-70-6-10/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-12
In the case where the written notification referred to in paragraph (10) is not submitted to the district director with jurisdiction over the place for tax payment by the notification deadline, notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the inheritance tax equivalent to the amount of inheritance tax under a grace period as of that notification deadline is the day on which two months have elapsed from the day following that notification deadline.
machine translation, not official
**第十三項** 税務署長は、次に掲げる場合には、猶予中相続税額に相当する相続税に係る第一項の規定による納税の猶予に係る期限を繰り上げることができる。この場合においては、国税通則法第四十九条第二項及び第三項の規定を準用する。
art-70-6-10/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-13
In the following cases, the district director may accelerate the deadline of the tax payment grace period under the provisions of paragraph (1) relating to the inheritance tax equivalent to the amount of inheritance tax under a grace period. In this case, the provisions of Article 49, paragraphs (2) and (3) of the Act on General Rules for National Taxes apply mutatis mutandis:
machine translation, not official
**一** 第一項の規定の適用を受ける特例事業相続人等が同項に規定する担保について国税通則法第五十一条第一項の規定による命令に応じない場合
art-70-6-10/par-13/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-13/item-1
in the case where the special business heir, etc. to whom the provisions of paragraph (1) apply does not comply, with regard to the security prescribed in that paragraph, with an order under the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes;
machine translation, not official
**二** 第一項の規定の適用を受ける特例事業相続人等から提出された第十項の届出書に記載された事項と相違する事実が判明した場合
art-70-6-10/par-13/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-13/item-2
in the case where a fact has been found that differs from the matters stated in the written notification referred to in paragraph (10) submitted by the special business heir, etc. to whom the provisions of paragraph (1) apply.
machine translation, not official
**第十四項** 特例事業相続人等が第一項の規定の適用を受けようとする場合又は同項の規定による納税の猶予がされた場合における国税通則法、国税徴収法及び相続税法の規定の適用については、次に定めるところによる。
art-70-6-10/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-14
With regard to the application of the provisions of the Act on General Rules for National Taxes, the National Tax Collection Act and the Inheritance Tax Act in the case where a special business heir, etc. seeks the application of the provisions of paragraph (1) or a tax payment grace period has been granted under the provisions of that paragraph, the following provisions apply:
machine translation, not official
**一** 第一項の規定の適用があつた場合における相続税に係る延滞税については、その相続税の額のうち納税猶予分の相続税額とその他のものとに区分し、更に当該納税猶予分の相続税額を第四号に規定する納税の猶予に係る期限が異なるものごとに区分して、それぞれの税額ごとに国税通則法の延滞税に関する規定を適用する。
art-70-6-10/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-14/item-1
with regard to delinquent tax on inheritance tax in the case where the provisions of paragraph (1) have been applied, the amount of that inheritance tax is divided into the inheritance tax subject to deferral and the remainder, that inheritance tax subject to deferral is further divided according to each different deadline of the tax payment grace period prescribed in item (iv), and the provisions concerning delinquent tax in the Act on General Rules for National Taxes apply to each of those tax amounts;
machine translation, not official
**二** 第二十二項の規定による通知（第十七項又は第十八項に係るものに限る。）により過誤納となつた額に相当する相続税の国税通則法第五十六条から第五十八条までの規定の適用については、当該通知を発した日又は第十七項若しくは第十八項の規定による申請の期限から六月を経過する日のいずれか早い日に過誤納があつたものとみなす。
art-70-6-10/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-14/item-2
with regard to the application of the provisions of Articles 56 through 58 of the Act on General Rules for National Taxes to inheritance tax equivalent to the amount that has become an overpayment or erroneous payment as a result of the notice under the provisions of paragraph (22) (limited to a notice relating to paragraph (17) or paragraph (18)), the overpayment or erroneous payment is deemed to have been made on the day on which that notice was issued or the day on which six months have elapsed from the deadline for the application under the provisions of paragraph (17) or paragraph (18), whichever is earlier;
machine translation, not official
**三** 第一項の規定による納税の猶予を受けた相続税については、国税通則法第六十四条第一項及び第七十三条第四項中「延納」とあるのは、「延納（租税特別措置法第七十条の六の十第一項（個人の事業用資産についての相続税の納税猶予及び免除）の規定による納税の猶予を含む。）」とする。
art-70-6-10/par-14/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-14/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-14/item-3
with regard to inheritance tax for which a tax payment grace period has been granted under the provisions of paragraph (1), the phrase "deferred payment" in Article 64, paragraph (1) and Article 73, paragraph (4) of the Act on General Rules for National Taxes is deemed to be replaced with "deferred payment (including a tax payment grace period under the provisions of Article 70-6-10, paragraph (1) (Tax Payment Grace Period and Exemption for Inheritance Tax on Business Assets of Individuals) of the Act on Special Measures Concerning Taxation)";
machine translation, not official
**四** 第一項の規定による納税の猶予に係る期限（第三項、第四項又は前二項の規定による当該期限を含む。）は、国税通則法及び国税徴収法中法定納期限又は納期限に関する規定を適用する場合には、相続税法の規定による延納に係る期限に含まれるものとする。
art-70-6-10/par-14/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-14/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-14/item-4
the deadline of the tax payment grace period under the provisions of paragraph (1) (including that deadline under the provisions of paragraph (3), paragraph (4) or the preceding two paragraphs) is to be included in the deadline for deferred payment under the provisions of the Inheritance Tax Act when the provisions concerning the statutory due date for payment or the due date for payment in the Act on General Rules for National Taxes and the National Tax Collection Act are applied;
machine translation, not official
**五** 第十七項又は第十八項の申請書の提出があつた場合において、これらの申請書に係るこれらの規定に規定する免除申請相続税額に相当する相続税は、国税徴収法第八十二条第一項の規定の適用については、第二十二項の規定による通知を発する日まで同条第一項の滞納に係る国税に該当しないものとする。
art-70-6-10/par-14/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-14/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-14/item-5
in the case where the written application referred to in paragraph (17) or paragraph (18) has been submitted, the inheritance tax equivalent to the amount of inheritance tax applied for exemption prescribed in those provisions relating to that written application does not, with regard to the application of the provisions of Article 82, paragraph (1) of the National Tax Collection Act, fall under delinquent national tax referred to in paragraph (1) of that Article until the day on which the notice under the provisions of paragraph (22) is issued;
machine translation, not official
**六** 第三項、第四項又は前二項の規定に該当する相続税については、相続税法第三十八条第一項及び第四十一条第一項の規定は、適用しない。
art-70-6-10/par-14/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-14/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-14/item-6
the provisions of Article 38, paragraph (1) and Article 41, paragraph (1) of the Inheritance Tax Act do not apply to inheritance tax that falls under the provisions of paragraph (3), paragraph (4) or the preceding two paragraphs;
machine translation, not official
**七** 相続又は遺贈により取得をした財産のうちに特例事業用資産に該当するものがある者の当該財産に係る相続税の額で納税猶予分の相続税額以外のものについては、当該特例事業用資産の価額は零であるものとして、相続税法第三十八条第一項（同法第四十四条第二項において準用する場合を含む。）、第四十七条第五項、第五十二条第一項又は第五十三条第四項第二号ロの規定を適用する。
art-70-6-10/par-14/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-14/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-14/item-7
with regard to the amount of inheritance tax, other than the inheritance tax subject to deferral, on the property of a person whose property acquired by inheritance or bequest includes property falling under special business assets, the provisions of Article 38, paragraph (1) (including as applied mutatis mutandis pursuant to Article 44, paragraph (2) of that Act), Article 47, paragraph (5), Article 52, paragraph (1) or Article 53, paragraph (4), item (ii), (b) of the Inheritance Tax Act apply by deeming the value of those special business assets to be zero;
machine translation, not official
**八** 特例事業用資産について第一項の規定の適用があつた場合における相続税法第四十八条の二第六項において準用する同法第四十一条第二項の規定の適用については、同項中「財産を除く」とあるのは、「財産及び租税特別措置法第七十条の六の十第一項（個人の事業用資産についての相続税の納税猶予及び免除）の規定の適用に係る同項に規定する特例事業用資産を除く」とする。
art-70-6-10/par-14/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-14/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-14/item-8
with regard to the application of the provisions of Article 41, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to Article 48-2, paragraph (6) of that Act in the case where the provisions of paragraph (1) have been applied to special business assets, the phrase "excluding property" in Article 41, paragraph (2) is deemed to be replaced with "excluding property and the special business assets prescribed in Article 70-6-10, paragraph (1) (Tax Payment Grace Period and Exemption for Inheritance Tax on Business Assets of Individuals) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph apply".
machine translation, not official
**第十五項** 第一項の規定の適用を受ける特例事業相続人等が次に掲げる場合のいずれかに該当することとなつた場合（その該当することとなつた日前に猶予中相続税額に相当する相続税の全部につき第三項、第四項、第十二項又は第十三項の規定による納税の猶予に係る期限が確定した場合を除く。）には、猶予中相続税額に相当する相続税を免除する。この場合において、当該特例事業相続人等又は当該特例事業相続人等の相続人（包括受遺者を含む。第二十七項において同じ。）は、その該当することとなつた日から同日（第二号に掲げる場合に該当することとなつた場合にあつては、同号の特例事業用資産の贈与を受けた者が当該特例事業用資産について第七十条の六の八第一項の規定の適用に係る同項に規定する贈与税の申告書を提出した日）以後六月を経過する日（次項において「免除届出期限」という。）までに、政令で定めるところにより、財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-70-6-10/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-15
In the case where the special business heir, etc. to whom the provisions of paragraph (1) apply has come to fall under any of the following cases (excluding the case where, before the day on which the special business heir, etc. came to fall under that case, the deadline of the tax payment grace period under the provisions of paragraph (3), paragraph (4), paragraph (12) or paragraph (13) has been fixed for all of the inheritance tax equivalent to the amount of inheritance tax under a grace period), the inheritance tax equivalent to the amount of inheritance tax under a grace period is exempted. In this case, the special business heir, etc. or the heir of the special business heir, etc. (including a universal legatee; the same applies in paragraph (27)) must, during the period from the day on which the special business heir, etc. came to fall under that case until the day on which six months have elapsed from that day (or, in the case where the special business heir, etc. has come to fall under the case listed in item (ii), from the day on which the person who received the gift of the special business assets referred to in that item filed the gift tax return prescribed in Article 70-6-8, paragraph (1) to which the provisions of that paragraph apply with regard to those special business assets) (referred to as the "deadline for notification of exemption" in the following paragraph), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating the matters specified by Order of the Ministry of Finance.
machine translation, not official
**一** 当該特例事業相続人等が死亡した場合
art-70-6-10/par-15/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-15/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-15/item-1
in the case where the special business heir, etc. has died;
machine translation, not official
**二** 特定申告期限の翌日から五年を経過する日後に、当該特例事業相続人等が第一項の規定の適用に係る特例事業用資産の全てにつき第七十条の六の八第一項の規定の適用に係る贈与をした場合
art-70-6-10/par-15/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-15/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-15/item-2
in the case where, after the day on which five years have elapsed from the day following the specified return due date, the special business heir, etc. has made a gift to which the provisions of Article 70-6-8, paragraph (1) apply of all of the special business assets to which the provisions of paragraph (1) apply;
machine translation, not official
**三** 当該特例事業相続人等がその有する当該特例事業用資産に係る事業を継続することができなくなつた場合（当該事業を継続することができなくなつたことについて財務省令で定めるやむを得ない理由がある場合に限る。）
art-70-6-10/par-15/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-15/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-15/item-3
in the case where the special business heir, etc. has become unable to continue the business relating to the special business assets held by the special business heir, etc. (limited to the case where there is an unavoidable reason specified by Order of the Ministry of Finance for becoming unable to continue that business).
machine translation, not official
**第十六項** 第十項又は前項の届出書が届出期限又は免除届出期限までに提出されなかつた場合においても、これらの規定に規定する税務署長がこれらの期限内にその提出がなかつたことについてやむを得ない事情があると認める場合において、政令で定めるところによりこれらの届出書が当該税務署長に提出されたときは、第十二項又は前項の規定の適用については、これらの届出書がこれらの期限内に提出されたものとみなす。
art-70-6-10/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-16
Even in the case where the written notification referred to in paragraph (10) or the preceding paragraph has not been submitted by the notification deadline or the deadline for notification of exemption, if the district director prescribed in those provisions finds that there were unavoidable circumstances for the failure to submit it within those time limits and that written notification has been submitted to that district director pursuant to the provisions of Cabinet Order, that written notification is deemed to have been submitted within those time limits with regard to the application of the provisions of paragraph (12) or the preceding paragraph.
machine translation, not official
**第十七項** 第一項の規定の適用を受ける特例事業相続人等が次の各号に掲げる場合のいずれかに該当することとなつた場合（その該当することとなつた日前に猶予中相続税額に相当する相続税の全部につき第三項、第四項、第十二項又は第十三項の規定による納税の猶予に係る期限が確定した場合を除く。）において、当該特例事業相続人等は、当該各号に定める相続税の免除を受けようとするときは、その該当することとなつた日から二月を経過する日までに、当該免除を受けたい旨、当該免除を受けようとする相続税に相当する金額（第二十三項において「免除申請相続税額」という。）及びその計算の明細その他の財務省令で定める事項を記載した申請書（当該免除の手続に必要な書類として財務省令で定める書類を添付したものに限る。）を納税地の所轄税務署長に提出しなければならない。
art-70-6-10/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-17
In the case where the special business heir, etc. to whom the provisions of paragraph (1) apply has come to fall under any of the cases listed in the following items (excluding the case where, before the day on which the special business heir, etc. came to fall under that case, the deadline of the tax payment grace period under the provisions of paragraph (3), paragraph (4), paragraph (12) or paragraph (13) has been fixed for all of the inheritance tax equivalent to the amount of inheritance tax under a grace period), if the special business heir, etc. seeks an exemption from the inheritance tax specified in the relevant item, the special business heir, etc. must, by the day on which two months have elapsed from the day on which the special business heir, etc. came to fall under that case, submit to the district director with jurisdiction over the place for tax payment a written application stating that the special business heir, etc. wishes to receive that exemption, the amount equivalent to the inheritance tax for which the special business heir, etc. seeks that exemption (referred to as the "amount of inheritance tax applied for exemption" in paragraph (23)), details of its calculation and other matters specified by Order of the Ministry of Finance (limited to a written application to which the documents specified by Order of the Ministry of Finance as documents necessary for the procedure for that exemption are attached):
machine translation, not official
**一** 当該特例事業相続人等が第一項の規定の適用に係る特例事業用資産の全てについて、当該特例事業相続人等の特別関係者以外の者のうちの一人の者として政令で定めるものに対して譲渡若しくは贈与（以下この号及び次項第一号において「譲渡等」という。）をした場合又は民事再生法の規定による再生計画（同法第百九十六条第四号に規定する住宅資金特別条項を定めた再生計画並びに同法第二百二十一条第一項に規定する小規模個人再生及び同法第二百三十九条第一項に規定する給与所得者等再生に係る再生計画を除く。以下この号、第十九項及び第二十一項において同じ。）の認可の決定に基づき当該再生計画（当該決定に準ずる政令で定める事実が生じた場合にあつては、債務処理計画（債務の処理に関する計画として政令で定めるものをいう。第十九項及び第二十一項において同じ。））を遂行するために譲渡等をした場合において、次に掲げる金額の合計額が当該譲渡等の直前における猶予中相続税額に満たないとき 当該猶予中相続税額から当該合計額を控除した残額に相当する相続税
art-70-6-10/par-17/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-17/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-17/item-1
in the case where the special business heir, etc. has made a transfer or gift (referred to as a "transfer, etc." in this item and in item (i) of the following paragraph) of all of the special business assets to which the provisions of paragraph (1) apply to a person specified by Cabinet Order as a single person among persons other than the specially related persons of the special business heir, etc., or has made a transfer, etc. in order to carry out a rehabilitation plan under the provisions of the Civil Rehabilitation Act (excluding a rehabilitation plan that specifies special provisions for housing funds loans prescribed in Article 196, item (iv) of that Act, and a rehabilitation plan relating to small-scale personal rehabilitation prescribed in Article 221, paragraph (1) of that Act or to rehabilitation of salary income earners, etc. prescribed in Article 239, paragraph (1) of that Act; the same applies hereinafter in this item and in paragraphs (19) and (21)) based on the confirmation order for that rehabilitation plan (or, in the case where a fact specified by Cabinet Order as equivalent to that order has occurred, a debt workout plan (meaning a plan specified by Cabinet Order as a plan for the disposition of debts; the same applies in paragraphs (19) and (21))), if the sum of the following amounts is less than the amount of inheritance tax under a grace period immediately before that transfer, etc.: the inheritance tax equivalent to the remaining amount after deducting that sum from that amount of inheritance tax under a grace period;
machine translation, not official
**イ** 当該譲渡等があつた時における当該譲渡等をした特例事業用資産の時価に相当する金額（その金額が当該譲渡等をした特例事業用資産の譲渡等の対価の額より低い金額である場合には、当該譲渡等の対価の額）
art-70-6-10/par-17/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-17/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-17/item-1/sub-1
the amount equivalent to the market value, at the time of that transfer, etc., of the special business assets for which that transfer, etc. was made (or, in the case where that amount is lower than the amount of consideration for the transfer, etc. of the special business assets for which that transfer, etc. was made, that amount of consideration for the transfer, etc.);
machine translation, not official
**ロ** 当該譲渡等があつた日以前五年以内において、当該特例事業相続人等の特別関係者が当該特例事業相続人等から受けた必要経費不算入対価等の合計額
art-70-6-10/par-17/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-17/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-17/item-1/sub-2
the total amount of consideration, etc. not counted as necessary expenses that the specially related persons of the special business heir, etc. received from the special business heir, etc. within five years on or before the day on which that transfer, etc. took place;
machine translation, not official
**二** 当該特例事業相続人等について破産手続開始の決定があつた場合 イに掲げる金額からロに掲げる金額を控除した残額に相当する相続税
art-70-6-10/par-17/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-17/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-17/item-2
in the case where an order commencing bankruptcy proceedings has been issued against the special business heir, etc.: the inheritance tax equivalent to the remaining amount after deducting the amount listed in (b) from the amount listed in (a).
machine translation, not official
**イ** 当該破産手続開始の決定の直前における猶予中相続税額
art-70-6-10/par-17/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-17/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-17/item-2/sub-1
the amount of inheritance tax under a grace period immediately before that order commencing bankruptcy proceedings;
machine translation, not official
**ロ** 当該破産手続開始の決定があつた日以前五年以内において、当該特例事業相続人等の特別関係者が当該特例事業相続人等から受けた必要経費不算入対価等の合計額
art-70-6-10/par-17/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-17/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-17/item-2/sub-2
the total amount of consideration, etc. not counted as necessary expenses that the specially related persons of the special business heir, etc. received from the special business heir, etc. within five years on or before the day on which that order commencing bankruptcy proceedings was issued.
machine translation, not official
**第十八項** 第一項の規定の適用を受ける特例事業相続人等が次の各号に掲げる場合のいずれかに該当することとなつた場合（当該特例事業相続人等の特例事業用資産に係る事業の継続が困難な事由として政令で定める事由が生じた場合に限るものとし、その該当することとなつた日前に猶予中相続税額に相当する相続税の全部につき第三項、第四項、第十二項又は第十三項の規定による納税の猶予に係る期限が確定した場合を除く。）において、当該特例事業相続人等は、当該各号に定める相続税の免除を受けようとするときは、その該当することとなつた日から二月を経過する日までに、当該免除を受けたい旨、当該免除を受けようとする相続税に相当する金額（第二十三項において「免除申請相続税額」という。）及びその計算の明細その他の財務省令で定める事項を記載した申請書（当該免除の手続に必要な書類として財務省令で定める書類を添付したものに限る。）を納税地の所轄税務署長に提出しなければならない。
art-70-6-10/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-18
In the case where the special business heir, etc. to whom the provisions of paragraph (1) apply has come to fall under any of the cases listed in the following items (limited to the case where a reason specified by Cabinet Order as a reason making it difficult for the special business heir, etc. to continue the business relating to the special business assets has arisen, and excluding the case where, before the day on which the special business heir, etc. came to fall under that case, the deadline of the tax payment grace period under the provisions of paragraph (3), paragraph (4), paragraph (12) or paragraph (13) has been fixed for all of the inheritance tax equivalent to the amount of inheritance tax under a grace period), if the special business heir, etc. seeks an exemption from the inheritance tax specified in the relevant item, the special business heir, etc. must, by the day on which two months have elapsed from the day on which the special business heir, etc. came to fall under that case, submit to the district director with jurisdiction over the place for tax payment a written application stating that the special business heir, etc. wishes to receive that exemption, the amount equivalent to the inheritance tax for which the special business heir, etc. seeks that exemption (referred to as the "amount of inheritance tax applied for exemption" in paragraph (23)), details of its calculation and other matters specified by Order of the Ministry of Finance (limited to a written application to which the documents specified by Order of the Ministry of Finance as documents necessary for the procedure for that exemption are attached):
machine translation, not official
**一** 当該特例事業相続人等が当該特例事業相続人等の特別関係者以外の者に対して当該特例事業用資産の全ての譲渡等をした場合において、次に掲げる金額の合計額が当該譲渡等の直前における猶予中相続税額に満たないとき 当該猶予中相続税額から当該合計額を控除した残額に相当する相続税
art-70-6-10/par-18/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-18/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-18/item-1
in the case where the special business heir, etc. has made a transfer, etc. of all of those special business assets to a person other than the specially related persons of the special business heir, etc., if the sum of the following amounts is less than the amount of inheritance tax under a grace period immediately before that transfer, etc.: the inheritance tax equivalent to the remaining amount after deducting that sum from that amount of inheritance tax under a grace period;
machine translation, not official
**イ** 当該譲渡等の対価の額（その額が当該譲渡等をした時における当該譲渡等をした当該特例事業用資産の時価に相当する金額の二分の一以下である場合には、当該二分の一に相当する金額）を第一項の規定の適用に係る相続により取得をした特例事業用資産の当該相続の開始の時における価額とみなして、第二項第三号の規定により計算した金額
art-70-6-10/par-18/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-18/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-18/item-1/sub-1
the amount calculated under the provisions of paragraph (2), item (iii) by deeming the amount of consideration for that transfer, etc. (or, in the case where that amount is one half or less of the amount equivalent to the market value, at the time of that transfer, etc., of those special business assets for which that transfer, etc. was made, the amount equivalent to that one half) to be the value, at the time of the commencement of the succession, of the special business assets acquired through the inheritance to which the provisions of paragraph (1) apply;
machine translation, not official
**ロ** 当該譲渡等があつた日以前五年以内において、当該特例事業相続人等の特別関係者が当該特例事業相続人等から受けた必要経費不算入対価等の合計額
art-70-6-10/par-18/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-18/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-18/item-1/sub-2
the total amount of consideration, etc. not counted as necessary expenses that the specially related persons of the special business heir, etc. received from the special business heir, etc. within five years on or before the day on which that transfer, etc. took place;
machine translation, not official
**二** 当該特例事業用資産に係る事業の廃止をした場合において、次に掲げる金額の合計額が当該廃止の直前における猶予中相続税額に満たないとき 当該猶予中相続税額から当該合計額を控除した残額に相当する相続税
art-70-6-10/par-18/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-18/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-18/item-2
in the case where the special business heir, etc. has discontinued the business relating to those special business assets, if the sum of the following amounts is less than the amount of inheritance tax under a grace period immediately before that discontinuance: the inheritance tax equivalent to the remaining amount after deducting that sum from that amount of inheritance tax under a grace period.
machine translation, not official
**イ** 当該廃止の直前における当該特例事業用資産の時価に相当する金額を第一項の規定の適用に係る相続により取得をした特例事業用資産の当該相続の開始の時における価額とみなして、第二項第三号の規定により計算した金額
art-70-6-10/par-18/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-18/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-18/item-2/sub-1
the amount calculated under the provisions of paragraph (2), item (iii) by deeming the amount equivalent to the market value of those special business assets immediately before that discontinuance to be the value, at the time of the commencement of the succession, of the special business assets acquired through the inheritance to which the provisions of paragraph (1) apply;
machine translation, not official
**ロ** 当該廃止の日以前五年以内において、当該特例事業相続人等の特別関係者が当該特例事業相続人等から受けた必要経費不算入対価等の合計額
art-70-6-10/par-18/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-18/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-18/item-2/sub-2
the total amount of consideration, etc. not counted as necessary expenses that the specially related persons of the special business heir, etc. received from the special business heir, etc. within five years on or before the day of that discontinuance.
machine translation, not official
**第十九項** 第一項の特例事業相続人等について民事再生法の規定による再生計画の認可の決定があつた場合（再生計画の認可の決定に準ずる政令で定める事実が生じた場合を含む。）において、当該特例事業相続人等の有する資産につき政令で定める評定が行われたとき（当該認可の決定があつた日（当該政令で定める事実が生じた場合にあつては、債務処理計画が成立した日。以下第二十一項までにおいて「認可決定日」という。）以後第二十二項の規定による通知が発せられた日前に猶予中相続税額に相当する相続税の全部につき第三項、第四項、第十二項又は第十三項の規定による納税の猶予に係る期限が確定した場合を除くものとし、再生計画を履行している特例事業相続人等にあつては、監督委員又は管財人が選任されている場合に限る。）は、再計算猶予中相続税額をもつて特例事業用資産に係る猶予中相続税額とする。この場合において、第二号に掲げる金額に相当する相続税については、第一項の規定にかかわらず、当該通知が発せられた日から二月を経過する日をもつて同項の規定による納税の猶予に係る期限とし、猶予中相続税額から次に掲げる金額の合計額を控除した残額に相当する相続税（第二十二項において「再計算免除相続税」という。）については、免除する。
art-70-6-10/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-19
In the case where a confirmation order for a rehabilitation plan under the provisions of the Civil Rehabilitation Act has been issued with regard to the special business heir, etc. referred to in paragraph (1) (including the case where a fact specified by Cabinet Order as equivalent to a confirmation order for a rehabilitation plan has occurred), when an assessment specified by Cabinet Order has been made of the assets held by the special business heir, etc. (excluding the case where, on or after the day on which that confirmation order was issued (or, in the case where the fact specified by that Cabinet Order has occurred, the day on which the debt workout plan was formed; referred to as the "date of the confirmation order" hereinafter through paragraph (21)) and before the day on which the notice under the provisions of paragraph (22) is issued, the deadline of the tax payment grace period under the provisions of paragraph (3), paragraph (4), paragraph (12) or paragraph (13) has been fixed for all of the inheritance tax equivalent to the amount of inheritance tax under a grace period, and limited, for a special business heir, etc. who is performing a rehabilitation plan, to the case where a supervisor or trustee has been appointed), the recalculated deferred inheritance tax is to be the amount of inheritance tax under a grace period relating to the special business assets. In this case, notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the inheritance tax equivalent to the amount listed in item (ii) is the day on which two months have elapsed from the day on which that notice is issued, and the inheritance tax equivalent to the remaining amount after deducting the sum of the following amounts from the amount of inheritance tax under a grace period (referred to as "inheritance tax exempted on recalculation" in paragraph (22)) is exempted:
machine translation, not official
**一** 当該再計算猶予中相続税額
art-70-6-10/par-19/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-19/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-19/item-1
that recalculated deferred inheritance tax;
machine translation, not official
**二** 認可決定日以前五年以内において、当該特例事業相続人等の特別関係者が当該特例事業相続人等から受けた必要経費不算入対価等の合計額
art-70-6-10/par-19/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-19/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-19/item-2
the total amount of consideration, etc. not counted as necessary expenses that the specially related persons of the special business heir, etc. received from the special business heir, etc. within five years on or before the date of the confirmation order.
machine translation, not official
**第二十項** 前項の「再計算猶予中相続税額」とは、第一項の規定の適用に係る特例事業用資産（猶予中相続税額に対応する部分に限る。）の認可決定日における価額を同項の規定の適用に係る相続により取得をした特例事業用資産の当該相続の開始の時における価額とみなして、第二項第三号の規定により計算した金額をいう。
art-70-6-10/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-20
The term "recalculated deferred inheritance tax" referred to in the preceding paragraph means the amount calculated under the provisions of paragraph (2), item (iii) by deeming the value, as of the date of the confirmation order, of the special business assets to which the provisions of paragraph (1) apply (limited to the part corresponding to the amount of inheritance tax under a grace period) to be the value, at the time of the commencement of the succession, of the special business assets acquired through the inheritance to which the provisions of that paragraph apply.
machine translation, not official
**第二十一項** 第十九項の規定は、同項の規定の適用を受けようとする特例事業相続人等が、認可決定日から二月を経過する日までに、同項の規定の適用を受けたい旨、前項に規定する再計算猶予中相続税額及びその計算の明細その他財務省令で定める事項を記載した申請書（第十九項に規定する認可の決定があつた再生計画（債務処理計画を含む。）に関する書類として財務省令で定めるものを添付したものに限る。）を納税地の所轄税務署長に提出した場合に限り、適用する。
art-70-6-10/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-21
The provisions of paragraph (19) apply only in the case where the special business heir, etc. seeking the application of the provisions of that paragraph has, by the day on which two months have elapsed from the date of the confirmation order, submitted to the district director with jurisdiction over the place for tax payment a written application stating that the special business heir, etc. wishes to receive the application of the provisions of that paragraph, the recalculated deferred inheritance tax prescribed in the preceding paragraph, details of its calculation and other matters specified by Order of the Ministry of Finance (limited to a written application to which the documents specified by Order of the Ministry of Finance as documents concerning the rehabilitation plan (including a debt workout plan) for which the confirmation order prescribed in paragraph (19) was issued are attached).
machine translation, not official
**第二十二項** 税務署長は、第十七項、第十八項又は前項の規定による申請書の提出があつた場合において、これらの申請書に記載された事項について調査を行い、第十七項各号若しくは第十八項各号に掲げる場合の区分に応じこれらの各号に定める相続税若しくは再計算免除相続税の免除をし、又はこれらの申請書に係る申請の却下をする。この場合において、税務署長は、これらの申請書に係る申請の期限の翌日から起算して六月以内に、当該免除をした相続税の額若しくは当該再計算免除相続税の額又は当該却下をした旨及びその理由を記載した書面により、これをこれらの申請書を提出した特例事業相続人等に通知するものとする。
art-70-6-10/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-22
In the case where a written application under the provisions of paragraph (17), paragraph (18) or the preceding paragraph has been submitted, the district director conducts an investigation into the matters stated in that written application, and either grants an exemption from the inheritance tax specified in the relevant item of paragraph (17) or paragraph (18) according to the category of the cases listed in those items or from the inheritance tax exempted on recalculation, or dismisses the application relating to that written application. In this case, the district director is to notify the special business heir, etc. who submitted that written application of the amount of the inheritance tax so exempted or the amount of that inheritance tax exempted on recalculation, or of the dismissal and the reason therefor, by means of a document stating them, within six months counting from the day following the deadline for the application relating to that written application.
machine translation, not official
**第二十三項** 税務署長は、第十七項又は第十八項の申請書の提出があつた場合において相当の理由があると認めるときは、これらの申請書に係る納期限（第二十六項の表の第五号の上欄又は同表の第六号の上欄に掲げる場合の区分に応じ同表の第五号の下欄又は同表の第六号の下欄に掲げる日をいう。）又はこれらの申請書の提出があつた日のいずれか遅い日から前項の規定による通知を発した日の翌日以後一月を経過する日までの間、これらの申請に係る免除申請相続税額に相当する相続税の徴収を猶予することができる。
art-70-6-10/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-23
If the district director, in the case where the written application referred to in paragraph (17) or paragraph (18) has been submitted, finds that there are reasonable grounds, the district director may grant a grace period for the collection of the inheritance tax equivalent to the amount of inheritance tax applied for exemption relating to that application, during the period from the due date for payment relating to that written application (meaning the day listed in the right-hand column of item (v) or item (vi) of the table in paragraph (26), according to the category of the cases listed in the left-hand column of item (v) or item (vi) of that table) or the day on which that written application was submitted, whichever is later, until the day on which one month has elapsed on or after the day following the day on which the notice under the provisions of the preceding paragraph was issued.
machine translation, not official
**第二十四項** 税務署長は、特例事業相続人等が第十七項第一号又は第十八項第一号若しくは第二号の規定の適用を受ける場合において、当該特例事業相続人等が適正な時価を算定できないことについてやむを得ない理由があると認めるときは、第二十六項の表の第五号の上欄又は同表の第六号の上欄に掲げる場合に該当することとなつたことにより納付することとなつた相続税に係る延滞税につき、前項に規定する納期限の翌日から第二十二項の規定による通知を発した日の翌日以後一月を経過する日までの間に対応する部分の金額を免除することができる。
art-70-6-10/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-24 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-24
In the case where a special business heir, etc. receives the application of the provisions of paragraph (17), item (i) or paragraph (18), item (i) or (ii), if the district director finds that there is an unavoidable reason for the special business heir, etc.'s being unable to determine the appropriate market value, the district director may grant an exemption from the amount of the part of the delinquent tax on the inheritance tax that has become payable as a result of coming to fall under the case listed in the left-hand column of item (v) or item (vi) of the table in paragraph (26) that corresponds to the period from the day following the due date for payment prescribed in the preceding paragraph until the day on which one month has elapsed on or after the day following the day on which the notice under the provisions of paragraph (22) was issued.
machine translation, not official
**第二十五項** 第二十一項から前項までに定めるもののほか、第十七項から第十九項までの規定の適用に関し必要な事項は、政令で定める。
art-70-6-10/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-25 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-25
Beyond what is provided for in paragraph (21) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (17) through (19) are specified by Cabinet Order.
machine translation, not official
**第二十六項** 第一項の規定の適用を受ける特例事業相続人等は、次の表の各号の上欄に掲げる場合に該当する場合には、当該各号の中欄に掲げる金額を基礎とし、当該特例事業相続人等が同項の規定の適用を受けるために提出する相続税の申告書の提出期限の翌日から当該各号の下欄に掲げる日までの期間に応じ、年三・六パーセントの割合を乗じて計算した金額に相当する利子税を、当該各号の中欄に掲げる金額に相当する相続税に併せて納付しなければならない。
一 第三項の規定の適用があつた場合（第四号から第六号までの上欄に掲げる場合に該当する場合を除く。） 猶予中相続税額 同項の規定による納税の猶予に係る期限
二 第四項の規定の適用があつた場合（第四号から第六号までの上欄に掲げる場合に該当する場合を除く。） 同項の規定により納税の猶予に係る期限が確定する猶予中相続税額 同項の規定による納税の猶予に係る期限
三 第十二項の規定の適用があつた場合（次号の上欄に掲げる場合に該当する場合を除く。） 同項の規定により納税の猶予に係る期限が確定する猶予中相続税額 同項の規定による納税の猶予に係る期限
四 第十三項の規定の適用があつた場合 同項の規定により納税の猶予に係る期限が繰り上げられる猶予中相続税額 同項の規定により繰り上げられた納税の猶予に係る期限
五 第十七項第一号又は第二号の規定の適用があつた場合（前号の上欄に掲げる場合に該当する場合を除く。） 同項第一号イ及びロに掲げる金額の合計額又は同項第二号ロに掲げる金額 これらの号に掲げる場合に該当することとなつた日から二月を経過する日
六 第十八項第一号又は第二号の規定の適用があつた場合（第四号の上欄に掲げる場合に該当する場合を除く。） 同項第一号イ及びロに掲げる金額の合計額又は同項第二号イ及びロに掲げる金額の合計額 これらの号に掲げる場合に該当することとなつた日から二月を経過する日
七 第十九項の規定の適用があつた場合（第四号の上欄に掲げる場合に該当する場合を除く。） 同項第二号に掲げる金額 同項の規定による納税の猶予に係る期限
art-70-6-10/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-26 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-26
In the case where the special business heir, etc. to whom the provisions of paragraph (1) apply falls under the case listed in the left-hand column of an item of the following table, the special business heir, etc. must pay, together with the inheritance tax equivalent to the amount listed in the middle column of that item, interest tax equivalent to the amount calculated by multiplying the amount listed in the middle column of that item, as the base, by a rate of 3.6 percent per annum according to the period from the day following the due date for filing the inheritance tax return that the special business heir, etc. files in order to receive the application of the provisions of that paragraph until the day listed in the right-hand column of that item.
(i) In the case where the provisions of paragraph (3) have been applied (excluding the case falling under the cases listed in the left-hand column of items (iv) through (vi)) The amount of inheritance tax under a grace period The deadline of the tax payment grace period under the provisions of that paragraph
(ii) In the case where the provisions of paragraph (4) have been applied (excluding the case falling under the cases listed in the left-hand column of items (iv) through (vi)) The amount of inheritance tax under a grace period for which the deadline of the tax payment grace period is fixed under the provisions of that paragraph The deadline of the tax payment grace period under the provisions of that paragraph
(iii) In the case where the provisions of paragraph (12) have been applied (excluding the case falling under the case listed in the left-hand column of the following item) The amount of inheritance tax under a grace period for which the deadline of the tax payment grace period is fixed under the provisions of that paragraph The deadline of the tax payment grace period under the provisions of that paragraph
(iv) In the case where the provisions of paragraph (13) have been applied The amount of inheritance tax under a grace period for which the deadline of the tax payment grace period is accelerated under the provisions of that paragraph The deadline of the tax payment grace period as accelerated under the provisions of that paragraph
(v) In the case where the provisions of paragraph (17), item (i) or (ii) have been applied (excluding the case falling under the case listed in the left-hand column of the preceding item) The sum of the amounts listed in item (i), (a) and (b) of that paragraph, or the amount listed in item (ii), (b) of that paragraph The day on which two months have elapsed from the day of coming to fall under the case listed in those items
(vi) In the case where the provisions of paragraph (18), item (i) or (ii) have been applied (excluding the case falling under the case listed in the left-hand column of item (iv)) The sum of the amounts listed in item (i), (a) and (b) of that paragraph, or the sum of the amounts listed in item (ii), (a) and (b) of that paragraph The day on which two months have elapsed from the day of coming to fall under the case listed in those items
(vii) In the case where the provisions of paragraph (19) have been applied (excluding the case falling under the case listed in the left-hand column of item (iv)) The amount listed in item (ii) of that paragraph The deadline of the tax payment grace period under the provisions of that paragraph
machine translation, not official
**第二十七項** 第三項、第四項、第十二項若しくは第十九項に規定する納税の猶予に係る期限、第十七項、第十八項若しくは第二十一項に規定する申請書の提出期限、第二十三項に規定する納期限又は前項に規定する利子税（同項の表の第五号又は第六号に係るものに限る。）の計算の基礎となる期間の終期までにこれらの規定に規定する特例事業相続人等が死亡した場合には、これらの規定に規定する納税の猶予に係る期限、申請書の提出期限、納期限又は利子税の計算の基礎となる期間の終期は、これらの規定にかかわらず、それぞれ、これらの特例事業相続人等の相続人が当該特例事業相続人等の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日とする。
art-70-6-10/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-27
In the case where, by the deadline of the tax payment grace period prescribed in paragraph (3), paragraph (4), paragraph (12) or paragraph (19), the due date for submitting the written application prescribed in paragraph (17), paragraph (18) or paragraph (21), the due date for payment prescribed in paragraph (23), or the end of the period forming the basis for calculating the interest tax prescribed in the preceding paragraph (limited to the interest tax relating to item (v) or item (vi) of the table in that paragraph), the special business heir, etc. prescribed in those provisions has died, notwithstanding those provisions, the deadline of the tax payment grace period, the due date for submitting the written application, the due date for payment or the end of the period forming the basis for calculating the interest tax prescribed in those provisions is, respectively, the day on which six months have elapsed from the day following the day on which the heir of that special business heir, etc. came to know of the commencement of the succession due to the death of that special business heir, etc.
machine translation, not official
**第二十八項** 経済産業大臣又は経済産業局長は、第一項の規定の適用を受ける特例事業相続人等、同項の特例事業用資産又は当該特例事業用資産に係る事業について、第三項又は第四項の規定による納税の猶予に係る期限の確定に係る事実に関し、法令の規定に基づき認定、確認、報告の受理その他の行為をしたことにより当該事実があつたことを知つた場合には、遅滞なく、当該事業について当該事実が生じた旨その他財務省令で定める事項を、書面により、国税庁長官又は当該特例事業相続人等の納税地の所轄税務署長に通知しなければならない。
art-70-6-10/par-28 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-28 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-28
The Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry must, if either of them has come to know, as a result of having made a certification or confirmation, accepted a report or taken any other action based on the provisions of laws and regulations with regard to a fact relating to the fixing of the deadline of the tax payment grace period under the provisions of paragraph (3) or paragraph (4) with respect to the special business heir, etc. to whom the provisions of paragraph (1) apply, the special business assets referred to in that paragraph or the business relating to those special business assets, that the fact has occurred, notify the Commissioner of the National Tax Agency or the district director with jurisdiction over the place for tax payment of that special business heir, etc. in writing, without delay, that the fact has occurred with regard to that business and of other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第二十九項** 税務署長は、第一項の場合において経済産業大臣又は経済産業局長の事務（同項の規定の適用を受ける特例事業相続人等に関する事務で、前項の規定の適用に係るものに限る。）の処理を適正かつ確実に行うため必要があると認めるときは、経済産業大臣又は経済産業局長に対し、当該特例事業相続人等が第一項の規定の適用を受ける旨その他財務省令で定める事項を通知することができる。
art-70-6-10/par-29 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-29 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-29
If the district director, in the case referred to in paragraph (1), finds it necessary for the proper and reliable handling of the affairs of the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry (limited to affairs concerning the special business heir, etc. to whom the provisions of that paragraph apply that relate to the application of the provisions of the preceding paragraph), the district director may notify the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry that the special business heir, etc. receives the application of the provisions of paragraph (1), and of other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第三十項** 前条第一項（同条第二項の規定により読み替えて適用する場合を含む。）の規定により相続又は遺贈により取得したものとみなされた同条第一項に規定する特例受贈事業用資産について第一項の規定の適用を受ける場合における同項の規定の適用については、同項中「平成三十一年一月一日から令和十年十二月三十一日までの間の取得で、最初のこの項の規定の適用に係る相続又は遺贈による取得及び当該取得の日その他政令で定める日から一年を経過する日までの相続又は遺贈による取得に限る」とあるのは、「前条第一項（同条第二項の規定により読み替えて適用する場合を含む。）の規定により相続又は遺贈により取得をしたものとみなされる場合の当該取得を含む。第五項から第七項までを除き、以下この条において同じ」とし、当該特例受贈事業用資産は特定事業用資産とみなす。
art-70-6-10/par-30 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-30 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-30
With regard to the application of the provisions of paragraph (1) in the case where those provisions are applied to the special gifted business assets prescribed in paragraph (1) of the preceding Article that have been deemed to have been acquired by inheritance or bequest under the provisions of that paragraph (including as applied by replacing terms pursuant to paragraph (2) of that Article), the phrase "limited to an acquisition during the period from January 1, 2019 to December 31, 2028 that is the first acquisition by inheritance or bequest to which the provisions of this paragraph apply or an acquisition by inheritance or bequest made by the day on which one year has elapsed from the day of that acquisition or any other day specified by Cabinet Order" in paragraph (1) is deemed to be replaced with "including that acquisition in the case where assets are deemed to have been acquired by inheritance or bequest under the provisions of paragraph (1) of the preceding Article (including as applied by replacing terms pursuant to paragraph (2) of that Article); the same applies hereinafter in this Article, except in paragraphs (5) through (7)", and those special gifted business assets are deemed to be specified business assets.
machine translation, not official
**第三十一項** 第三項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-70-6-10/par-31 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-31
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第七十条の七（非上場株式等についての贈与税の納税猶予及び免除） — Tax Payment Grace Period and Exemption for Gift Tax on Unlisted Shares or Similar Interests
caption: machine translation, not official
art-70-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7 · https://japanlaw.org/l/332AC0000000026/art-70-7
**第一項** 認定贈与承継会社の非上場株式等（議決権に制限のないものに限る。以下この項において同じ。）を有していた個人として政令で定める者（当該認定贈与承継会社の非上場株式等について既にこの項の規定の適用に係る贈与をしているものを除く。以下この条、第七十条の七の三及び第七十条の七の四において「贈与者」という。）が経営承継受贈者に当該認定贈与承継会社の非上場株式等の贈与（経営贈与承継期間の末日までに贈与税の申告書（相続税法第二十八条第一項の規定による期限内申告書をいう。以下この条において同じ。）の提出期限（第六十九条の八第三項の規定又は国税通則法第十条若しくは第十一条の規定により当該提出期限が延長された場合には、当該延長前の提出期限）が到来する贈与に限る。）をした場合において、当該贈与が次の各号に掲げる場合の区分に応じ当該各号に定める贈与であるときは、当該経営承継受贈者の当該贈与の日の属する年分の贈与税で贈与税の申告書の提出により納付すべきものの額のうち、当該非上場株式等で当該贈与税の申告書にこの項の規定の適用を受けようとする旨の記載があるもの（当該贈与の時における当該認定贈与承継会社の発行済株式又は出資（議決権に制限のない株式等（株式又は出資をいう。以下この条において同じ。）に限る。第一号において同じ。）の総数又は総額の三分の二に達するまでの部分として政令で定めるものに限る。以下この条、第七十条の七の三及び第七十条の七の四において「対象受贈非上場株式等」という。）に係る納税猶予分の贈与税額に相当する贈与税については、政令で定めるところにより当該年分の贈与税の申告書の提出期限までに当該納税猶予分の贈与税額に相当する担保を提供した場合に限り、相続税法第三十三条の規定にかかわらず、当該贈与者（対象受贈非上場株式等の全部又は一部が当該贈与者の第十五項（第三号に係る部分に限り、第七十条の七の五第十一項において準用する場合を含む。）の規定の適用に係るものである場合における当該対象受贈非上場株式等に係る納税猶予分の贈与税額に相当する贈与税については、この項又は第七十条の七の五第一項の規定の適用を受けていた者として政令で定める者に当該対象受贈非上場株式等に係る認定贈与承継会社の非上場株式等の贈与をした者。次項第六号、第三項第二号及び第十五項において同じ。）の死亡の日まで、その納税を猶予する。
art-70-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-1
Where a person specified by Cabinet Order as an individual who held unlisted shares or similar interests of a certified gift succession company (limited to those without restrictions on voting rights; the same applies hereinafter in this paragraph) (excluding a person who has already made a gift to which the provisions of this paragraph apply with regard to the unlisted shares or similar interests of that certified gift succession company; referred to as the "donor" hereinafter in this Article and in Articles 70-7-3 and 70-7-4) has made a gift of unlisted shares or similar interests of that certified gift succession company to a successor donee (limited to a gift for which the due date for filing the gift tax return (meaning a return filed by the due date under the provisions of Article 28, paragraph (1) of the Inheritance Tax Act; the same applies hereinafter in this Article) (or, in the case where that due date has been extended under the provisions of Article 69-8, paragraph (3) or the provisions of Article 10 or Article 11 of the Act on General Rules for National Taxes, the due date before that extension) arrives by the last day of the business succession period for a gift), if that gift is the gift specified in the following items according to the category of cases listed therein, then, with regard to the gift tax equivalent to the gift tax subject to deferral relating to those unlisted shares or similar interests that are stated in the gift tax return as shares or interests for which the successor donee seeks the application of the provisions of this paragraph (limited to the portion specified by Cabinet Order as the portion up to two-thirds of the total number or the total amount of issued shares of or capital contributions to that certified gift succession company (limited to shares, etc. (meaning shares or capital contributions; the same applies hereinafter in this Article) without restrictions on voting rights; the same applies in item (i)) at the time of that gift; referred to as "covered gifted unlisted shares or similar interests" hereinafter in this Article and in Articles 70-7-3 and 70-7-4), out of the amount of gift tax for the year that includes the day of that gift that the successor donee is to pay by filing the gift tax return, a grace period for the payment of that tax is granted until the day of the death of that donor (or, with regard to the gift tax equivalent to the gift tax subject to deferral relating to covered gifted unlisted shares or similar interests in the case where all or part of those covered gifted unlisted shares or similar interests relate to the application to that donor of the provisions of paragraph (15) (limited to the part relating to item (iii), and including as applied mutatis mutandis pursuant to Article 70-7-5, paragraph (11)), the person who made the gift of the unlisted shares or similar interests of the certified gift succession company relating to those covered gifted unlisted shares or similar interests to the person specified by Cabinet Order as a person who had been receiving the application of the provisions of this paragraph or Article 70-7-5, paragraph (1); the same applies in item (vi) of the following paragraph, paragraph (3), item (ii) and paragraph (15)), notwithstanding the provisions of Article 33 of the Inheritance Tax Act, only if security equivalent to that gift tax subject to deferral has been provided, pursuant to the provisions of Cabinet Order, by the due date for filing the gift tax return for that year.
machine translation, not official
**一** 当該贈与の直前において、当該贈与者が有していた当該認定贈与承継会社の非上場株式等の数又は金額が、当該認定贈与承継会社の発行済株式又は出資の総数又は総額の三分の二から当該経営承継受贈者が有していた当該認定贈与承継会社の非上場株式等の数又は金額を控除した残数又は残額以上の場合 当該控除した残数又は残額以上の数又は金額に相当する非上場株式等の贈与
art-70-7/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-1/item-1
in the case where, immediately before that gift, the number or amount of the unlisted shares or similar interests of that certified gift succession company held by that donor was equal to or more than the remaining number or amount after deducting the number or amount of the unlisted shares or similar interests of that certified gift succession company held by that successor donee from two-thirds of the total number or the total amount of issued shares of or capital contributions to that certified gift succession company: a gift of unlisted shares or similar interests whose number or amount is equal to or more than that remaining number or amount;
machine translation, not official
**二** 前号に掲げる場合以外の場合 当該贈与者が当該贈与の直前において有していた当該認定贈与承継会社の非上場株式等の全ての贈与
art-70-7/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-1/item-2
in any case other than the case listed in the preceding item: a gift of all of the unlisted shares or similar interests of that certified gift succession company held by that donor immediately before that gift.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-70-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
machine translation, not official
**一** 認定贈与承継会社 中小企業における経営の承継の円滑化に関する法律第二条に規定する中小企業者のうち円滑化法認定を受けた会社（合併により当該会社が消滅した場合その他の財務省令で定める場合には、当該会社に相当するものとして財務省令で定めるもの）で、前項の規定の適用に係る贈与の時において、次に掲げる要件の全てを満たすものをいう。
art-70-7/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-1
certified gift succession company: a company that has received the management succession certification, out of the small and medium-sized enterprises prescribed in Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises (or, in the case where that company has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, the entity specified by Order of the Ministry of Finance as equivalent to that company), which satisfies all of the following requirements at the time of the gift to which the provisions of the preceding paragraph apply:
machine translation, not official
**イ** 当該会社の常時使用従業員（常時使用する従業員として財務省令で定めるものをいう。ホ、次項第二号及び第三十項において同じ。）の数が一人以上であること。
art-70-7/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-1/sub-1
the number of regular employees of that company (meaning employees specified by Order of the Ministry of Finance as employees regularly employed; the same applies in (e), item (ii) of the following paragraph and paragraph (30)) is one or more;
machine translation, not official
**ロ** 当該会社が、資産保有型会社又は資産運用型会社のうち政令で定めるものに該当しないこと。
art-70-7/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-1/sub-2
that company does not fall under an asset-holding company or an asset-management company that is specified by Cabinet Order;
machine translation, not official
**ハ** 当該会社（ハにおいて「特定会社」という。）の株式等及び特別関係会社（当該特定会社と政令で定める特別の関係がある会社をいう。以下この項において同じ。）のうち当該特定会社と密接な関係を有する会社として政令で定める会社（ニ及び次項第十六号において「特定特別関係会社」という。）の株式等が、非上場株式等に該当すること。
art-70-7/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-1/sub-3
the shares, etc. of that company (referred to as the "specified company" in (c)) and the shares, etc. of a company specified by Cabinet Order as a company that has a close relationship with that specified company (referred to as a "specified specially related company" in (d) and in item (xvi) of the following paragraph), out of its specially related companies (meaning companies that have a special relationship specified by Cabinet Order with that specified company; the same applies hereinafter in this paragraph), fall under unlisted shares or similar interests;
machine translation, not official
**ニ** 当該会社及び特定特別関係会社が、風俗営業会社（風俗営業等の規制及び業務の適正化等に関する法律第二条第五項に規定する性風俗関連特殊営業に該当する事業を営む会社をいう。次項第十六号において同じ。）に該当しないこと。
art-70-7/par-2/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-1/sub-4
neither that company nor a specified specially related company falls under a sex-related business company (meaning a company that operates a business falling under a sex-related special business prescribed in Article 2, paragraph (5) of the Act on Control and Improvement of Amusement Business; the same applies in item (xvi) of the following paragraph);
machine translation, not official
**ホ** 当該会社の特別関係会社が会社法第二条第二号に規定する外国会社に該当する場合（当該会社又は当該会社との間に会社が他の法人の発行済株式若しくは出資（当該他の法人が有する自己の株式等を除く。）の総数若しくは総額の百分の五十を超える数若しくは金額の株式等を直接若しくは間接に保有する関係として政令で定める関係（第五号イ、次条及び第七十条の七の四第二項において「支配関係」という。）がある法人が当該特別関係会社の株式等を有する場合に限る。）にあつては、当該会社の常時使用従業員の数が五人以上であること。
art-70-7/par-2/item-1/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-1/sub-5
in the case where a specially related company of that company falls under a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to the case where that company, or a corporation with which that company has a relationship specified by Cabinet Order as a relationship in which a company directly or indirectly holds shares, etc. whose number or amount exceeds 50 percent of the total number or the total amount of issued shares of or capital contributions to another corporation (excluding its own shares, etc. held by that other corporation) (referred to as a "controlling relationship" in item (v), (a), the following Article and Article 70-7-4, paragraph (2)), holds shares, etc. of that specially related company), the number of regular employees of that company is five or more;
machine translation, not official
**ヘ** イからホまでに掲げるもののほか、会社の円滑な事業の運営を確保するために必要とされる要件として政令で定めるものを備えているものであること。
art-70-7/par-2/item-1/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-1/sub-6 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-1/sub-6
beyond what is listed in (a) through (e), the company satisfies the requirements specified by Cabinet Order as requirements necessary for securing the smooth operation of the business of a company;
machine translation, not official
**二** 非上場株式等 次に掲げる株式等をいう。
art-70-7/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-2
unlisted share or similar interest: any of the following shares, etc.:
machine translation, not official
**イ** 当該株式に係る会社の株式の全てが金融商品取引法第二条第十六項に規定する金融商品取引所に上場されていないことその他財務省令で定める要件を満たす株式
art-70-7/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-2/sub-1
shares that satisfy the requirement that none of the shares of the company relating to those shares are listed on a financial instruments exchange prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act and other requirements specified by Order of the Ministry of Finance;
machine translation, not official
**ロ** 合名会社、合資会社又は合同会社の出資のうち財務省令で定める要件を満たすもの
art-70-7/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-2/sub-2
capital contributions to a general partnership company, a limited partnership company or a limited liability company that satisfy the requirements specified by Order of the Ministry of Finance;
machine translation, not official
**三** 経営承継受贈者 贈与者から前項の規定の適用に係る贈与により認定贈与承継会社の非上場株式等の取得をした個人で、次に掲げる要件の全てを満たす者（その者が二以上ある場合には、当該認定贈与承継会社が定めた一の者に限る。）をいう。
art-70-7/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-3
successor donee: an individual who has acquired unlisted shares or similar interests of a certified gift succession company from the donor through the gift to which the provisions of the preceding paragraph apply, and who satisfies all of the following requirements (or, in the case where there are two or more such individuals, limited to the one individual determined by that certified gift succession company):
machine translation, not official
**イ** 当該個人が、当該贈与の日において十八歳以上であること。
art-70-7/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-3/sub-1
the individual is 18 years of age or older on the day of that gift;
machine translation, not official
**ロ** 当該個人が、当該贈与の時において、当該認定贈与承継会社の代表権（制限が加えられた代表権を除く。以下この条、次条及び第七十条の七の四において同じ。）を有していること。
art-70-7/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-3/sub-2
the individual holds, at the time of that gift, the authority of representation (excluding authority of representation that has been restricted; the same applies hereinafter in this Article, the following Article and Article 70-7-4) of that certified gift succession company;
machine translation, not official
**ハ** 当該贈与の時において、当該個人及び当該個人と政令で定める特別の関係がある者の有する当該認定贈与承継会社の非上場株式等に係る議決権の数の合計が、当該認定贈与承継会社に係る総株主等議決権数（総株主（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。）又は総社員の議決権の数をいう。次項、次条及び第七十条の七の四において同じ。）の百分の五十を超える数であること。
art-70-7/par-2/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-3/sub-3
at the time of that gift, the total number of voting rights relating to the unlisted shares or similar interests of that certified gift succession company held by the individual and by persons who have a special relationship specified by Cabinet Order with the individual is a number exceeding 50 percent of the total number of voting rights of all shareholders, etc. (meaning the number of voting rights of all shareholders (excluding shareholders who may not exercise voting rights with respect to any of the matters on which a resolution may be adopted at a shareholders' meeting) or of all members; the same applies in the following paragraph, the following Article and Article 70-7-4) relating to that certified gift succession company;
machine translation, not official
**ニ** 当該贈与の時において、当該個人が有する当該認定贈与承継会社の非上場株式等に係る議決権の数が、当該個人とハに規定する政令で定める特別の関係がある者のうちいずれの者が有する当該認定贈与承継会社の非上場株式等に係る議決権の数をも下回らないこと。
art-70-7/par-2/item-3/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-3/sub-4 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-3/sub-4
at the time of that gift, the number of voting rights relating to the unlisted shares or similar interests of that certified gift succession company held by the individual is not less than the number of voting rights relating to the unlisted shares or similar interests of that certified gift succession company held by any of the persons who have the special relationship specified by Cabinet Order prescribed in (c) with the individual;
machine translation, not official
**ホ** 当該個人が、当該贈与の時から当該贈与の日の属する年分の贈与税の申告書の提出期限（当該提出期限前に当該個人が死亡した場合には、その死亡の日）まで引き続き当該贈与により取得をした当該認定贈与承継会社の対象受贈非上場株式等の全てを有していること。
art-70-7/par-2/item-3/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-3/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-3/sub-5
the individual has continuously held all of the covered gifted unlisted shares or similar interests of that certified gift succession company acquired through that gift from the time of that gift until the due date for filing the gift tax return for the year that includes the day of that gift (or, in the case where the individual has died before that due date, the day of that death);
machine translation, not official
**ヘ** 当該個人が、当該贈与の日まで引き続き三年以上にわたり当該認定贈与承継会社の役員その他の地位として財務省令で定めるものを有していること。
art-70-7/par-2/item-3/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-3/sub-6 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-3/sub-6
the individual has continuously held, for three years or more until the day of that gift, the position of officer of that certified gift succession company or any other position specified by Order of the Ministry of Finance;
machine translation, not official
**ト** 当該個人が、当該認定贈与承継会社の非上場株式等について第七十条の七の五第一項、第七十条の七の六第一項又は第七十条の七の八第一項の規定の適用を受けていないこと。
art-70-7/par-2/item-3/sub-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-3/sub-7 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-3/sub-7
the individual has not received the application of the provisions of Article 70-7-5, paragraph (1), Article 70-7-6, paragraph (1) or Article 70-7-8, paragraph (1) with regard to the unlisted shares or similar interests of that certified gift succession company;
machine translation, not official
**四** 円滑化法認定 中小企業における経営の承継の円滑化に関する法律第十二条第一項（同項第一号に係るものとして財務省令で定めるものに限る。）の経済産業大臣（同法第十七条の規定に基づく政令の規定により都道府県知事が行うこととされている場合にあつては、当該都道府県知事）の認定をいう。
art-70-7/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-4
management succession certification: the certification referred to in Article 12, paragraph (1) of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises (limited to a certification specified by Order of the Ministry of Finance as relating to item (i) of that paragraph) by the Minister of Economy, Trade and Industry (or, in the case where the certification is to be made by a prefectural governor pursuant to the provisions of a Cabinet Order based on the provisions of Article 17 of that Act, that prefectural governor);
machine translation, not official
**五** 納税猶予分の贈与税額 次のイ又はロに掲げる場合の区分に応じイ又はロに定める金額をいう。
art-70-7/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-5
gift tax subject to deferral: the amount specified in (a) or (b) according to the category of cases listed in (a) or (b):
machine translation, not official
**イ** ロに掲げる場合以外の場合 前項の規定の適用に係る対象受贈非上場株式等の価額（当該対象受贈非上場株式等に係る認定贈与承継会社又は当該認定贈与承継会社の特別関係会社であつて当該認定贈与承継会社との間に支配関係がある法人（イにおいて「認定贈与承継会社等」という。）が会社法第二条第二号に規定する外国会社（当該認定贈与承継会社の特別関係会社に該当するものに限る。）その他政令で定める法人の株式等（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。イにおいて同じ。）を有する場合には、当該認定贈与承継会社等が当該株式等を有していなかつたものとして計算した価額。ロにおいて同じ。）を前項の経営承継受贈者に係るその年分の贈与税の課税価格とみなして、相続税法第二十一条の五及び第二十一条の七の規定（第七十条の二の四及び第七十条の二の五の規定を含む。）を適用して計算した金額
art-70-7/par-2/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-5/sub-1
in cases other than the case listed in (b): the amount calculated by applying the provisions of Articles 21-5 and 21-7 of the Inheritance Tax Act (including the provisions of Articles 70-2-4 and 70-2-5), deeming the value of the covered gifted unlisted shares or similar interests to which the provisions of the preceding paragraph apply (or, in the case where the certified gift succession company relating to those covered gifted unlisted shares or similar interests, or a corporation that is a specially related company of that certified gift succession company and has a controlling relationship with that certified gift succession company (referred to as a "certified gift succession company, etc." in (a)), holds shares, etc. (including investment equity prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; the same applies in (a)) of a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to one that falls under a specially related company of that certified gift succession company) or of any other corporation specified by Cabinet Order, the value calculated on the assumption that the certified gift succession company, etc. did not hold those shares, etc.; the same applies in (b)) to be the taxable value of gift tax for that year relating to the successor donee referred to in the preceding paragraph;
machine translation, not official
**ロ** 前項の規定の適用に係る対象受贈非上場株式等が相続税法第二十一条の九第三項（第七十条の二の六第一項、第七十条の二の七第一項（第七十条の二の八において準用する場合を含む。）又は第七十条の三第一項において準用する場合を含む。）の規定の適用を受けるものである場合 当該対象受贈非上場株式等の価額を前項の経営承継受贈者に係るその年分の贈与税の課税価格とみなして、同法第二十一条の十一の二から第二十一条の十三までの規定（第七十条の三の二の規定を含む。）を適用して計算した金額
art-70-7/par-2/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-5/sub-2
in the case where the covered gifted unlisted shares or similar interests to which the provisions of the preceding paragraph apply are subject to the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1), Article 70-2-7, paragraph (1) (including as applied mutatis mutandis pursuant to Article 70-2-8) or Article 70-3, paragraph (1)): the amount calculated by applying the provisions of Articles 21-11-2 through 21-13 of that Act (including the provisions of Article 70-3-2), deeming the value of those covered gifted unlisted shares or similar interests to be the taxable value of gift tax for that year relating to the successor donee referred to in the preceding paragraph;
machine translation, not official
**六** 経営贈与承継期間 前項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限の翌日から次に掲げる日のいずれか早い日又は同項の規定の適用を受ける経営承継受贈者若しくは当該経営承継受贈者に係る贈与者の死亡の日の前日のいずれか早い日までの期間をいう。
art-70-7/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-6
business succession period for a gift: the period from the day following the due date for filing the gift tax return for the year that includes the day of the gift to which the provisions of the preceding paragraph apply until the earlier of the following days, or the day preceding the day of the death of the successor donee to whom the provisions of that paragraph apply or of the donor relating to that successor donee, whichever is earlier:
machine translation, not official
**イ** 当該経営承継受贈者の最初の前項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限の翌日以後五年を経過する日
art-70-7/par-2/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-6/sub-1
the day on which five years have elapsed on or after the day following the due date for filing the gift tax return for the year that includes the day of the first gift to which the provisions of the preceding paragraph apply received by that successor donee;
machine translation, not official
**ロ** 当該経営承継受贈者の最初の次条第一項の規定の適用に係る相続に係る同項に規定する相続税の申告書の提出期限の翌日以後五年を経過する日
art-70-7/par-2/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-6/sub-2
the day on which five years have elapsed on or after the day following the due date for filing the inheritance tax return prescribed in paragraph (1) of the following Article relating to the first inheritance to which the provisions of that paragraph apply of that successor donee;
machine translation, not official
**七** 経営贈与報告基準日 次のイ又はロに掲げる期間の区分に応じイ又はロに定める日をいう。
art-70-7/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-7
base date for management reports for a gift: the day specified in (a) or (b) according to the category of periods listed in (a) or (b):
machine translation, not official
**イ** 経営贈与承継期間 前項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限（経営承継受贈者が同項の規定の適用を受ける前に同項の対象受贈非上場株式等に係る認定贈与承継会社の非上場株式等について次条第一項の規定の適用を受けている場合には、同項に規定する相続税の申告書の提出期限）の翌日から一年を経過するごとの日（第九項において「第一種贈与基準日」という。）
art-70-7/par-2/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-7/sub-1
the business succession period for a gift: each day on which a period of one year elapses from the day following the due date for filing the gift tax return for the year that includes the day of the gift to which the provisions of the preceding paragraph apply (or, in the case where, before receiving the application of the provisions of that paragraph, the successor donee has received the application of the provisions of paragraph (1) of the following Article with regard to unlisted shares or similar interests of the certified gift succession company relating to the covered gifted unlisted shares or similar interests referred to in the preceding paragraph, the due date for filing the inheritance tax return prescribed in paragraph (1) of the following Article) (referred to as a "type 1 gift base date" in paragraph (9));
machine translation, not official
**ロ** 経営贈与承継期間の末日の翌日から納税猶予分の贈与税額（既に第四項又は第五項の規定の適用があつた場合には、これらの規定の適用があつた対象受贈非上場株式等の価額に対応する部分の額として政令で定めるところにより計算した金額を除く。以下この条及び第七十条の七の三第一項において「猶予中贈与税額」という。）に相当する贈与税の全部につき前項、次項から第五項まで、第十一項、第十二項又は第十四項の規定による納税の猶予に係る期限が確定する日までの期間 当該末日の翌日から三年を経過するごとの日（第九項において「第二種贈与基準日」という。）
art-70-7/par-2/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-7/sub-2
the period from the day following the last day of the business succession period for a gift until the day on which the deadline of the tax payment grace period under the provisions of the preceding paragraph, the following paragraph through paragraph (5), paragraph (11), paragraph (12) or paragraph (14) is fixed for all of the gift tax equivalent to the gift tax subject to deferral (excluding, in the case where the provisions of paragraph (4) or paragraph (5) have already been applied, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of the covered gifted unlisted shares or similar interests to which those provisions have been applied; referred to as the "amount of gift tax under a grace period" hereinafter in this Article and in Article 70-7-3, paragraph (1)): each day on which a period of three years elapses from the day following that last day (referred to as a "type 2 gift base date" in paragraph (9));
machine translation, not official
**八** 資産保有型会社 認定贈与承継会社の資産状況を確認する期間として政令で定める期間内のいずれかの日において、次のイ及びハに掲げる金額の合計額に対するロ及びハに掲げる金額の合計額の割合が百分の七十以上となる会社をいう。
art-70-7/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-8
asset-holding company: a company for which, on any day within the period specified by Cabinet Order as the period for verifying the state of assets of the certified gift succession company, the ratio of the sum of the amounts listed in (b) and (c) to the sum of the amounts listed in (a) and (c) is 70 percent or more:
machine translation, not official
**イ** その日における当該会社の総資産の貸借対照表に計上されている帳簿価額の総額
art-70-7/par-2/item-8/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-8/sub-1
the total book value of the total assets of the company recorded in its balance sheet as of that day;
machine translation, not official
**ロ** その日における当該会社の特定資産（現金、預貯金その他の資産であつて財務省令で定めるものをいう。次号において同じ。）の貸借対照表に計上されている帳簿価額の合計額
art-70-7/par-2/item-8/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-8/sub-2
the total book value of the specified assets of the company (meaning cash, deposits or savings and other assets specified by Order of the Ministry of Finance; the same applies in the following item) recorded in its balance sheet as of that day;
machine translation, not official
**ハ** その日以前五年以内において、経営承継受贈者及び当該経営承継受贈者と政令で定める特別の関係がある者が当該会社から受けた剰余金の配当等（会社の株式等に係る剰余金の配当又は利益の配当をいう。以下この条及び次条において同じ。）の額その他当該会社から受けた金額として政令で定めるものの合計額
art-70-7/par-2/item-8/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-8/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-8/sub-3
the total of the amount of dividends of surplus, etc. (meaning a dividend of surplus or a distribution of profit relating to the shares, etc. of a company; the same applies hereinafter in this Article and in the following Article) received from the company within five years on or before that day by the successor donee and persons who have a special relationship specified by Cabinet Order with the successor donee, and other amounts specified by Cabinet Order as amounts received from the company.
machine translation, not official
**九** 資産運用型会社 認定贈与承継会社の資産の運用状況を確認する期間として政令で定める期間内のいずれかの事業年度における総収入金額に占める特定資産の運用収入の合計額の割合が百分の七十五以上となる会社をいう。
art-70-7/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-9
asset-management company: a company for which the ratio of the total investment income from specified assets to the gross revenue in any business year within the period specified by Cabinet Order as the period for confirming the status of investment of the assets of the certified gift succession company is 75 percent or more.
machine translation, not official
**第三項** 経営贈与承継期間内に第一項の規定の適用を受ける経営承継受贈者又は同項の対象受贈非上場株式等（合併により当該対象受贈非上場株式等に係る認定贈与承継会社が消滅した場合その他の財務省令で定める場合には、当該対象受贈非上場株式等に相当するものとして財務省令で定めるもの。以下この条において同じ。）に係る認定贈与承継会社について次の各号に掲げる場合のいずれかに該当することとなつた場合には、同項の規定にかかわらず、当該各号に定める日から二月を経過する日（当該各号に定める日から当該二月を経過する日までの間に当該経営承継受贈者が死亡した場合には、当該経営承継受贈者の相続人（包括受遺者を含む。以下この条において同じ。）が当該経営承継受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
art-70-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3
In the case where, within the business succession period for a gift, the successor donee to whom the provisions of paragraph (1) apply, or the certified gift succession company relating to the covered gifted unlisted shares or similar interests referred to in that paragraph (or, in the case where the certified gift succession company relating to those covered gifted unlisted shares or similar interests has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, those specified by Order of the Ministry of Finance as equivalent to those covered gifted unlisted shares or similar interests; the same applies hereinafter in this Article), has come to fall under any of the cases listed in the following items, notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of that paragraph is the day on which two months have elapsed from the day specified in the relevant item (or, in the case where the successor donee dies during the period from the day specified in that item until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of the successor donee (including a universal legatee; the same applies hereinafter in this Article) came to know of the commencement of the succession due to the death of the successor donee):
machine translation, not official
**一** 当該経営承継受贈者がその有する当該対象受贈非上場株式等に係る認定贈与承継会社の代表権を有しないこととなつた場合（当該代表権を有しないこととなつたことについて財務省令で定めるやむを得ない理由がある場合を除く。） その有しないこととなつた日
art-70-7/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-1
in the case where the successor donee has ceased to have the authority of representation of the certified gift succession company relating to the covered gifted unlisted shares or similar interests held by the successor donee (excluding the case where there is an unavoidable reason specified by Order of the Ministry of Finance for having ceased to have that authority of representation): the day on which the successor donee ceased to have it;
machine translation, not official
**二** 従業員数確認期間（当該対象受贈非上場株式等に係る認定贈与承継会社の非上場株式等について第一項又は次条第一項の規定の適用を受けるために提出する最初の贈与税の申告書又は同項に規定する相続税の申告書の提出期限の翌日から同日以後五年を経過する日（当該経営承継受贈者又は当該経営承継受贈者に係る贈与者が同日までに死亡した場合には、その死亡の日の前日）までの期間をいう。以下この号及び第三十項第二号イにおいて同じ。）内に存する各基準日（当該提出期限の翌日から一年を経過するごとの日をいう。以下この号及び同項第二号イにおいて同じ。）における当該対象受贈非上場株式等に係る認定贈与承継会社の常時使用従業員の数の合計を従業員数確認期間の末日において従業員数確認期間内に存する基準日の数で除して計算した数が、当該常時使用従業員の雇用が確保されているものとして政令で定める数を下回る数となつた場合（前項第六号イ又はロに掲げる日のいずれか早い日までに当該経営承継受贈者に係る贈与者が死亡した場合において当該経営承継受贈者が当該対象受贈非上場株式等につき第七十条の七の四第一項の規定の適用を受けるときを除く。） 従業員数確認期間の末日
art-70-7/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-2
in the case where the number calculated by dividing the total number of regular employees of the certified gift succession company relating to the covered gifted unlisted shares or similar interests as of each base date (meaning each day on which one year elapses from the day following that filing deadline; the same applies hereinafter in this item and in item (ii), (a) of that paragraph) falling within the employee number confirmation period (meaning the period from the day following the filing deadline of the first gift tax return, or of the inheritance tax return prescribed in paragraph (1) of the following Article, that is filed in order to receive the application of the provisions of paragraph (1) of this Article or paragraph (1) of the following Article with regard to the unlisted shares or similar interests of the certified gift succession company relating to the covered gifted unlisted shares or similar interests, until the day on which five years have elapsed on or after that day (or, in the case where the successor donee or the donor relating to the successor donee has died by that day, the day preceding the day of that death); the same applies hereinafter in this item and in paragraph (30), item (ii), (a)) by the number of base dates falling within the employee number confirmation period, as of the last day of the employee number confirmation period, has fallen below the number specified by Cabinet Order as the number at which the employment of those regular employees is deemed to be secured (excluding the case where the donor relating to the successor donee has died by the day listed in item (vi), (a) or (b) of the preceding paragraph, whichever is earlier, and the successor donee receives the application of the provisions of Article 70-7-4, paragraph (1) with regard to the covered gifted unlisted shares or similar interests): the last day of the employee number confirmation period;
machine translation, not official
**三** 当該経営承継受贈者及び当該経営承継受贈者と政令で定める特別の関係がある者の有する議決権の数（当該対象受贈非上場株式等に係る認定贈与承継会社の非上場株式等に係るものに限る。）の合計が当該認定贈与承継会社の総株主等議決権数の百分の五十以下となつた場合（当該経営承継受贈者がその有する当該対象受贈非上場株式等に係る認定贈与承継会社の代表権を有しないこととなつた場合（第一号に規定する財務省令で定めるやむを得ない理由がある場合に限る。次項の表の第一号の上欄及び第十五項第三号において同じ。）において、当該経営承継受贈者が当該対象受贈非上場株式等（当該対象受贈非上場株式等以外の当該認定贈与承継会社に係る対象受贈非上場株式等又は当該認定贈与承継会社に係る次条第一項に規定する対象非上場株式等若しくは第七十条の七の四第一項に規定する対象相続非上場株式等を含む。以下この号、第五号及び第六号において「適用対象非上場株式等」という。）につき第一項又は第七十条の七の五第一項の規定の適用に係る贈与（当該贈与と併せて行う当該適用対象非上場株式等の贈与を含む。同表の第一号において同じ。）をしたときを除く。次号及び第五号において同じ。） 当該百分の五十以下となつた日
art-70-7/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-3
in the case where the total number of voting rights held by the successor donee and persons who have a special relationship specified by Cabinet Order with the successor donee (limited to voting rights relating to the unlisted shares or similar interests of the certified gift succession company relating to the covered gifted unlisted shares or similar interests) has become 50 percent or less of the total number of voting rights of all shareholders, etc. of the certified gift succession company (excluding the case where, in the case where the successor donee has ceased to have the authority of representation of the certified gift succession company relating to the covered gifted unlisted shares or similar interests held by the successor donee (limited to the case where there is an unavoidable reason specified by Order of the Ministry of Finance prescribed in item (i); the same applies in the left-hand column of item (i) of the table in the following paragraph and in paragraph (15), item (iii)), the successor donee has made a gift to which the provisions of paragraph (1) or Article 70-7-5, paragraph (1) apply (including a gift of the eligible unlisted shares, etc. made together with that gift; the same applies in item (i) of that table) of the covered gifted unlisted shares or similar interests (including covered gifted unlisted shares or similar interests relating to the certified gift succession company other than those covered gifted unlisted shares or similar interests, and covered unlisted shares or similar interests prescribed in paragraph (1) of the following Article or covered inherited unlisted shares or similar interests prescribed in Article 70-7-4, paragraph (1) relating to the certified gift succession company; referred to as "eligible unlisted shares, etc." in this item and in items (v) and (vi)); the same applies in the following item and in item (v)): the day on which it became 50 percent or less;
machine translation, not official
**四** 当該経営承継受贈者と前号に規定する政令で定める特別の関係がある者のうちいずれかの者が、当該経営承継受贈者が有する当該対象受贈非上場株式等に係る認定贈与承継会社の非上場株式等に係る議決権の数を超える数の当該非上場株式等に係る議決権を有することとなつた場合 その有することとなつた日
art-70-7/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-4
in the case where any of the persons who have a special relationship specified by Cabinet Order prescribed in the preceding item with the successor donee has come to hold voting rights relating to the unlisted shares or similar interests of the certified gift succession company relating to the covered gifted unlisted shares or similar interests held by the successor donee in a number exceeding the number of voting rights relating to those unlisted shares or similar interests held by the successor donee: the day on which that person came to hold them;
machine translation, not official
**五** 当該経営承継受贈者が適用対象非上場株式等の一部の譲渡又は贈与（以下この条において「譲渡等」という。）をした場合 当該譲渡等をした日
art-70-7/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-5
in the case where the successor donee has made a transfer or gift (referred to as a "transfer, etc." hereinafter in this Article) of part of the eligible unlisted shares, etc.: the day on which that transfer, etc. was made;
machine translation, not official
**六** 当該経営承継受贈者が適用対象非上場株式等の全部の譲渡等をした場合（適用対象非上場株式等に係る認定贈与承継会社が株式交換又は株式移転（以下この条において「株式交換等」という。）により他の会社の株式交換完全子会社等（会社法第七百六十八条第一項第一号に規定する株式交換完全子会社又は同法第七百七十三条第一項第五号に規定する株式移転完全子会社をいう。以下この条において同じ。）となつた場合を除く。） 当該譲渡等をした日
art-70-7/par-3/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-6
in the case where the successor donee has made a transfer, etc. of all of the eligible unlisted shares, etc. (excluding the case where the certified gift succession company relating to the eligible unlisted shares, etc. has become a wholly owned subsidiary company resulting from a share exchange or share transfer (meaning a wholly owned subsidiary company resulting from the share exchange prescribed in Article 768, paragraph (1), item (i) of the Companies Act or a wholly owned subsidiary company resulting from a share transfer prescribed in Article 773, paragraph (1), item (v) of that Act; the same applies hereinafter in this Article) of another company through a share exchange or share transfer (referred to as a "share exchange, etc." hereinafter in this Article)): the day on which that transfer, etc. was made;
machine translation, not official
**七** 第五項の表の第五号の上欄又は同表の第六号の上欄に掲げる場合 それぞれ同表の第五号の下欄又は同表の第六号の下欄に掲げる日
art-70-7/par-3/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-7
in the case listed in the left-hand column of item (v) or in the left-hand column of item (vi) of the table in paragraph (5): the day listed in the right-hand column of item (v) or in the right-hand column of item (vi) of that table, respectively;
machine translation, not official
**八** 当該対象受贈非上場株式等に係る認定贈与承継会社が解散をした場合（合併により消滅する場合を除く。）又は会社法その他の法律の規定により解散をしたものとみなされた場合 当該解散をした日又はそのみなされた解散の日
art-70-7/par-3/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-8
in the case where the certified gift succession company relating to the covered gifted unlisted shares or similar interests has dissolved (excluding the case where it is extinguished through a merger) or has been deemed to have dissolved pursuant to the provisions of the Companies Act or any other Act: the day of that dissolution or the day of that deemed dissolution;
machine translation, not official
**九** 当該対象受贈非上場株式等に係る認定贈与承継会社が資産保有型会社又は資産運用型会社のうち政令で定めるものに該当することとなつた場合 その該当することとなつた日
art-70-7/par-3/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-9
in the case where the certified gift succession company relating to the covered gifted unlisted shares or similar interests has come to fall under the category of an asset-holding company or asset-management company specified by Cabinet Order: the day on which it came to fall under that category;
machine translation, not official
**十** 当該対象受贈非上場株式等に係る認定贈与承継会社の事業年度における総収入金額（主たる事業活動から生ずる収入の額とされるべきものとして財務省令で定めるものに限る。）が零となつた場合 当該事業年度終了の日
art-70-7/par-3/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-10 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-10
in the case where the gross revenue (limited to the revenue specified by Order of the Ministry of Finance as what is to be treated as the amount of revenue arising from its principal business activities) of the certified gift succession company relating to the covered gifted unlisted shares or similar interests in a business year has become zero: the end of that business year;
machine translation, not official
**十一** 当該対象受贈非上場株式等に係る認定贈与承継会社が、会社法第四百四十七条第一項若しくは第六百二十六条第一項の規定により資本金の額の減少をした場合又は同法第四百四十八条第一項の規定により準備金の額の減少をした場合（同法第三百九条第二項第九号イ及びロに該当する場合その他これに類する場合として財務省令で定める場合を除く。） 当該資本金の額の減少又は当該準備金の額の減少がその効力を生じた日
art-70-7/par-3/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-11 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-11
in the case where the certified gift succession company relating to the covered gifted unlisted shares or similar interests has reduced the amount of its stated capital pursuant to the provisions of Article 447, paragraph (1) or Article 626, paragraph (1) of the Companies Act, or has reduced the amount of its reserves pursuant to the provisions of Article 448, paragraph (1) of that Act (excluding the case falling under Article 309, paragraph (2), item (ix), (a) and (b) of that Act and any other case specified by Order of the Ministry of Finance as being similar thereto): the day on which that reduction of the amount of stated capital or that reduction of the amount of reserves became effective;
machine translation, not official
**十二** 当該経営承継受贈者が第一項の規定の適用を受けることをやめる旨を記載した届出書を納税地の所轄税務署長に提出した場合 当該届出書の提出があつた日
art-70-7/par-3/item-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-12 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-12
in the case where the successor donee has submitted to the district director with jurisdiction over the place for tax payment a written notification stating that the successor donee will cease to receive the application of the provisions of paragraph (1): the day on which that written notification was submitted;
machine translation, not official
**十三** 当該対象受贈非上場株式等に係る認定贈与承継会社が合併により消滅した場合（当該合併により当該認定贈与承継会社に相当するものが存する場合として財務省令で定める場合（次項の表の第二号の上欄において「適格合併をした場合」という。）を除く。） 当該合併がその効力を生じた日
art-70-7/par-3/item-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-13 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-13
in the case where the certified gift succession company relating to the covered gifted unlisted shares or similar interests has been extinguished through a merger (excluding the case specified by Order of the Ministry of Finance as a case where an entity equivalent to the certified gift succession company exists as a result of that merger (referred to as the "case where it has carried out a qualified merger" in the left-hand column of item (ii) of the table in the following paragraph)): the day on which that merger became effective;
machine translation, not official
**十四** 当該対象受贈非上場株式等に係る認定贈与承継会社が株式交換等により他の会社の株式交換完全子会社等となつた場合（当該株式交換等により当該認定贈与承継会社に相当するものが存する場合として財務省令で定める場合（次項の表の第二号の上欄において「適格交換等をした場合」という。）を除く。） 当該株式交換等がその効力を生じた日
art-70-7/par-3/item-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-14 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-14
in the case where the certified gift succession company relating to the covered gifted unlisted shares or similar interests has become a wholly owned subsidiary company resulting from a share exchange or share transfer of another company through a share exchange, etc. (excluding the case specified by Order of the Ministry of Finance as a case where an entity equivalent to the certified gift succession company exists as a result of that share exchange, etc. (referred to as the "case where it has carried out a qualified share exchange, etc." in the left-hand column of item (ii) of the table in the following paragraph)): the day on which that share exchange, etc. became effective;
machine translation, not official
**十五** 当該対象受贈非上場株式等に係る認定贈与承継会社の株式等が非上場株式等に該当しないこととなつた場合 その該当しないこととなつた日
art-70-7/par-3/item-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-15 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-15
in the case where the shares, etc. of the certified gift succession company relating to the covered gifted unlisted shares or similar interests have ceased to fall under the category of unlisted shares or similar interests: the day on which they ceased to fall under that category;
machine translation, not official
**十六** 当該対象受贈非上場株式等に係る認定贈与承継会社又は当該認定贈与承継会社の特定特別関係会社が風俗営業会社に該当することとなつた場合 その該当することとなつた日
art-70-7/par-3/item-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-16 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-16
in the case where the certified gift succession company relating to the covered gifted unlisted shares or similar interests or a specified specially related company of the certified gift succession company has come to fall under the category of a sex-related business company: the day on which it came to fall under that category;
machine translation, not official
**十七** 前各号に掲げる場合のほか、経営承継受贈者による対象受贈非上場株式等に係る認定贈与承継会社の円滑な事業の運営に支障を及ぼすおそれがある場合として政令で定める場合 政令で定める日
art-70-7/par-3/item-17 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-17 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-17
beyond the cases listed in the preceding items, in the case specified by Cabinet Order as a case where there is a risk of hindering the smooth operation of the business of the certified gift succession company relating to the covered gifted unlisted shares or similar interests by the successor donee: the day specified by Cabinet Order.
machine translation, not official
**第四項** 経営贈与承継期間内に第一項の規定の適用を受ける経営承継受贈者又は同項の対象受贈非上場株式等に係る認定贈与承継会社について次の表の各号の上欄に掲げる場合に該当することとなつた場合には、当該各号の中欄に掲げる金額に相当する贈与税については、同項の規定にかかわらず、当該各号の下欄に掲げる日から二月を経過する日（当該各号の下欄に掲げる日から当該二月を経過する日までの間に当該経営承継受贈者が死亡した場合には、当該経営承継受贈者の相続人が当該経営承継受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
一 当該経営承継受贈者がその有する当該対象受贈非上場株式等に係る認定贈与承継会社の代表権を有しないこととなつた場合において、当該経営承継受贈者が当該対象受贈非上場株式等の一部につき第一項又は第七十条の七の五第一項の規定の適用に係る贈与をしたとき。 猶予中贈与税額のうち、当該贈与をした対象受贈非上場株式等の数又は金額に対応する部分の額として政令で定めるところにより計算した金額 当該贈与をした日
二 当該認定贈与承継会社が適格合併をした場合又は適格交換等をした場合において、当該対象受贈非上場株式等に係る経営承継受贈者が、当該適格合併をした場合における合併又は当該適格交換等をした場合における株式交換等に際して、吸収合併存続会社等（会社法第七百四十九条第一項に規定する吸収合併存続会社又は同法第七百五十三条第一項に規定する新設合併設立会社をいう。次項の表の第三号の中欄及び第十六項第三号において同じ。）及び他の会社（当該認定贈与承継会社が株式交換等により他の会社の株式交換完全子会社等となつた場合における当該他の会社をいう。）の株式等以外の金銭その他の資産の交付を受けたとき。 猶予中贈与税額のうち、当該金銭その他の資産の額に対応する部分の額として政令で定めるところにより計算した金額 当該合併又は当該株式交換等がその効力を生じた日
art-70-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-4
In the case where, within the business succession period for a gift, the successor donee to whom the provisions of paragraph (1) apply, or the certified gift succession company relating to the covered gifted unlisted shares or similar interests referred to in that paragraph, has come to fall under the case listed in the left-hand column of an item of the following table, notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of that paragraph for the gift tax equivalent to the amount listed in the middle column of that item is the day on which two months have elapsed from the day listed in the right-hand column of that item (or, in the case where the successor donee dies during the period from the day listed in the right-hand column of that item until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of the successor donee came to know of the commencement of the succession due to the death of the successor donee).
(i) In the case where the successor donee has ceased to have the authority of representation of the certified gift succession company relating to the covered gifted unlisted shares or similar interests held by the successor donee, when the successor donee has made a gift to which the provisions of paragraph (1) or Article 70-7-5, paragraph (1) apply of part of the covered gifted unlisted shares or similar interests. The amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of gift tax under a grace period, that corresponds to the number or amount of the covered gifted unlisted shares or similar interests of which that gift was made The day on which that gift was made
(ii) In the case where the certified gift succession company has carried out a qualified merger or has carried out a qualified share exchange, etc., when the successor donee relating to the covered gifted unlisted shares or similar interests has received, upon the merger in the case where it has carried out a qualified merger or upon the share exchange, etc. in the case where it has carried out a qualified share exchange, etc., the delivery of money or other assets other than the shares, etc. of the surviving company in an absorption-type merger, etc. (meaning a surviving company in an absorption-type merger prescribed in Article 749, paragraph (1) of the Companies Act or a company incorporated in a consolidation-type merger prescribed in Article 753, paragraph (1) of that Act; the same applies in the middle column of item (iii) of the table in the following paragraph and in paragraph (16), item (iii)) and of the other company (meaning the other company in the case where the certified gift succession company has become a wholly owned subsidiary company resulting from a share exchange or share transfer of that other company through a share exchange, etc.). The amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of gift tax under a grace period, that corresponds to the amount of that money or other assets The day on which that merger or that share exchange, etc. became effective
machine translation, not official
**第五項** 経営贈与承継期間の末日の翌日から猶予中贈与税額に相当する贈与税の全部につき第一項、この項、第十一項、第十二項又は第十四項の規定による納税の猶予に係る期限が確定する日までの間において、第一項の規定の適用を受ける経営承継受贈者又は同項の対象受贈非上場株式等に係る認定贈与承継会社について次の表の各号の上欄に掲げる場合に該当することとなつた場合には、当該各号の中欄に掲げる金額に相当する贈与税については、同項の規定にかかわらず、当該各号の下欄に掲げる日から二月を経過する日（当該各号の下欄に掲げる日から当該二月を経過する日までの間に当該経営承継受贈者が死亡した場合には、当該経営承継受贈者の相続人が当該経営承継受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
一 第三項第六号又は第八号から第十二号までに掲げる場合 猶予中贈与税額 同項第六号又は第八号から第十二号までに定める日
二 当該経営承継受贈者が当該対象受贈非上場株式等の一部の譲渡等をした場合 猶予中贈与税額のうち、当該譲渡等をした対象受贈非上場株式等の数又は金額に対応する部分の額として政令で定めるところにより計算した金額 当該譲渡等をした日
三 当該認定贈与承継会社が合併により消滅した場合 猶予中贈与税額（当該合併に際して吸収合併存続会社等の株式等の交付があつた場合には、当該株式等の価額に対応する部分の額として政令で定めるところにより計算した金額を除く。） 当該合併がその効力を生じた日
四 当該認定贈与承継会社が株式交換等により他の会社の株式交換完全子会社等となつた場合 猶予中贈与税額（当該株式交換等に際して当該他の会社の株式等の交付があつた場合には、当該株式等の価額に対応する部分の額として政令で定めるところにより計算した金額を除く。） 当該株式交換等がその効力を生じた日
五 当該認定贈与承継会社が会社分割をした場合（当該会社分割に際して吸収分割承継会社等（会社法第七百五十七条に規定する吸収分割承継会社又は同法第七百六十三条第一項に規定する新設分割設立会社をいう。）の株式等を配当財産とする剰余金の配当があつた場合に限る。） 猶予中贈与税額のうち、当該会社分割に際して認定贈与承継会社から配当された当該吸収分割承継会社等の株式等の価額に対応する部分の額として政令で定めるところにより計算した金額 当該会社分割がその効力を生じた日
六 当該認定贈与承継会社が組織変更をした場合（当該組織変更に際して当該認定贈与承継会社の株式等以外の財産の交付があつた場合に限る。） 猶予中贈与税額のうち、当該組織変更に際して認定贈与承継会社から交付された当該認定贈与承継会社の株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額 当該組織変更がその効力を生じた日
art-70-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-5
In the case where, during the period from the day following the last day of the business succession period for a gift until the day on which the deadline of the tax payment grace period under the provisions of paragraph (1), this paragraph, paragraph (11), paragraph (12) or paragraph (14) is fixed for all of the gift tax equivalent to the amount of gift tax under a grace period, the successor donee to whom the provisions of paragraph (1) apply, or the certified gift succession company relating to the covered gifted unlisted shares or similar interests referred to in that paragraph, has come to fall under the case listed in the left-hand column of an item of the following table, notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of that paragraph for the gift tax equivalent to the amount listed in the middle column of that item is the day on which two months have elapsed from the day listed in the right-hand column of that item (or, in the case where the successor donee dies during the period from the day listed in the right-hand column of that item until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of the successor donee came to know of the commencement of the succession due to the death of the successor donee).
(i) The case listed in paragraph (3), item (vi) or items (viii) through (xii) The amount of gift tax under a grace period The day specified in item (vi) or items (viii) through (xii) of that paragraph
(ii) In the case where the successor donee has made a transfer, etc. of part of the covered gifted unlisted shares or similar interests The amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of gift tax under a grace period, that corresponds to the number or amount of the covered gifted unlisted shares or similar interests of which that transfer, etc. was made The day on which that transfer, etc. was made
(iii) In the case where the certified gift succession company has been extinguished through a merger The amount of gift tax under a grace period (or, in the case where shares, etc. of the surviving company in an absorption-type merger, etc. have been delivered upon that merger, excluding the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of those shares, etc.) The day on which that merger became effective
(iv) In the case where the certified gift succession company has become a wholly owned subsidiary company resulting from a share exchange or share transfer of another company through a share exchange, etc. The amount of gift tax under a grace period (or, in the case where shares, etc. of that other company have been delivered upon that share exchange, etc., excluding the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of those shares, etc.) The day on which that share exchange, etc. became effective
(v) In the case where the certified gift succession company has carried out a company split (limited to the case where, upon that company split, there has been a dividend of surplus with the shares, etc. of the succeeding company in an absorption-type company split, etc. (meaning a succeeding company in an absorption-type company split prescribed in Article 757 of the Companies Act or a company incorporated in an incorporation-type company split prescribed in Article 763, paragraph (1) of that Act) as the dividend property) The amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of gift tax under a grace period, that corresponds to the value of the shares, etc. of the succeeding company in an absorption-type company split, etc. distributed as a dividend by the certified gift succession company upon that company split The day on which that company split became effective
(vi) In the case where the certified gift succession company has carried out an entity conversion (limited to the case where, upon that entity conversion, property other than the shares, etc. of the certified gift succession company has been delivered) The amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of gift tax under a grace period, that corresponds to the value of the property other than the shares, etc. of the certified gift succession company delivered by the certified gift succession company upon that entity conversion The day on which that entity conversion became effective
machine translation, not official
**第六項** 第一項の規定の適用を受けようとする経営承継受贈者が納税猶予分の贈与税額につき対象受贈非上場株式等の全てを担保として提供した場合には、当該対象受贈非上場株式等の価額の合計額が当該納税猶予分の贈与税額に満たないときであつても、同項の規定の適用については、当該納税猶予分の贈与税額に相当する担保が提供されたものとみなす。ただし、その後において、その提供された担保の全部又は一部につき変更があつた場合その他の政令で定める場合に該当することとなつた場合は、この限りでない。
art-70-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-6
In the case where a successor donee seeking the application of the provisions of paragraph (1) has provided all of the covered gifted unlisted shares or similar interests as security for the gift tax subject to deferral, even if the total value of those covered gifted unlisted shares or similar interests is less than the gift tax subject to deferral, security equivalent to the gift tax subject to deferral is deemed to have been provided with regard to the application of the provisions of that paragraph; provided, however, that this does not apply in the case where the successor donee subsequently comes to fall under the case where there has been a change in all or part of the security so provided or any other case specified by Cabinet Order.
machine translation, not official
**第七項** 第一項の規定は、贈与者から贈与により取得をした非上場株式等に係る会社の株式等について、同項の規定の適用を受けている他の経営承継受贈者又は次条第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等若しくは第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者がある場合（第一項の規定の適用を受けようとする者が、当該経営承継相続人等若しくは当該経営相続承継受贈者又は第十五項（第三号に係る部分に限る。）若しくは次条第十六項（第二号に係る部分に限る。）の規定の適用に係る贈与により当該会社の株式等の取得をした者である場合を除く。）には、当該非上場株式等については、適用しない。
art-70-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-7
The provisions of paragraph (1) do not apply to unlisted shares or similar interests acquired by gift from the donor in the case where, with regard to the shares, etc. of the company relating to those unlisted shares or similar interests, there is another successor donee who is receiving the application of the provisions of that paragraph, a successor heir, etc. prescribed in paragraph (2), item (iii) of the following Article who is receiving the application of the provisions of paragraph (1) of that Article, or an inheritance successor donee prescribed in Article 70-7-4, paragraph (2), item (iii) who is receiving the application of the provisions of paragraph (1) of that Article (excluding the case where the person seeking the application of the provisions of paragraph (1) is that successor heir, etc. or that inheritance successor donee, or is a person who has acquired the shares, etc. of that company through a gift to which the provisions of paragraph (15) (limited to the part relating to item (iii)) or paragraph (16) of the following Article (limited to the part relating to item (ii)) apply).
machine translation, not official
**第八項** 第一項の規定は、同項の規定の適用を受けようとする経営承継受贈者のその贈与者から贈与により取得をした非上場株式等に係る贈与税の申告書に、当該非上場株式等の全部若しくは一部につき同項の規定の適用を受けようとする旨の記載がない場合又は当該非上場株式等の明細及び納税猶予分の贈与税額の計算に関する明細その他財務省令で定める事項を記載した書類の添付がない場合には、適用しない。
art-70-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-8
The provisions of paragraph (1) do not apply in the case where the gift tax return relating to the unlisted shares or similar interests that the successor donee seeking the application of the provisions of that paragraph acquired by gift from the donor does not state that the successor donee seeks the application of the provisions of that paragraph for all or part of those unlisted shares or similar interests, or where a document stating details of those unlisted shares or similar interests, details concerning the calculation of the gift tax subject to deferral and other matters specified by Order of the Ministry of Finance is not attached to that return.
machine translation, not official
**第九項** 第一項の規定の適用を受ける経営承継受贈者は、同項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限の翌日から猶予中贈与税額に相当する贈与税の全部につき同項、第三項から第五項まで、第十一項、第十二項又は第十四項の規定による納税の猶予に係る期限が確定する日までの間に経営贈与報告基準日が存する場合には、届出期限（第一種贈与基準日の翌日から五月を経過する日及び第二種贈与基準日の翌日から三月を経過する日をいう。次項、第十一項及び第二十六項において同じ。）までに、政令で定めるところにより引き続いて第一項の規定の適用を受けたい旨及び同項の対象受贈非上場株式等に係る認定贈与承継会社の経営に関する事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-70-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-9
If, during the period from the day following the due date for filing the gift tax return for the year that includes the day of the gift to which the provisions of paragraph (1) apply until the day on which the deadline of the tax payment grace period under the provisions of that paragraph, paragraphs (3) through (5), paragraph (11), paragraph (12) or paragraph (14) is fixed for all of the gift tax equivalent to the amount of gift tax under a grace period, there is a base date for management reports for a gift, the successor donee to whom the provisions of paragraph (1) apply must, by the notification deadline (meaning the day on which five months have elapsed from the day following a type 1 gift base date and the day on which three months have elapsed from the day following a type 2 gift base date; the same applies in the following paragraph, paragraph (11) and paragraph (26)), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that the successor donee wishes to continue to receive the application of the provisions of paragraph (1) and matters concerning the management of the certified gift succession company relating to the covered gifted unlisted shares or similar interests referred to in that paragraph.
machine translation, not official
**第十項** 猶予中贈与税額に相当する贈与税並びに当該贈与税に係る利子税及び延滞税の徴収を目的とする国の権利の時効については、第十三項第五号の規定により読み替えて適用される国税通則法第七十三条第四項の規定の適用がある場合を除き、前項の届出書の提出があつた時から当該届出書の届出期限までの間は完成せず、当該届出期限の翌日から新たにその進行を始めるものとする。
art-70-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-10
With regard to the prescription of the national government's right to collect the gift tax equivalent to the amount of gift tax under a grace period and the interest tax and delinquent tax relating to that gift tax, except in the case where the provisions of Article 73, paragraph (4) of the Act on General Rules for National Taxes as applied by replacing terms pursuant to paragraph (13), item (v) apply, the prescription is not completed during the period from the time of submission of the written notification referred to in the preceding paragraph until the notification deadline of that written notification, and is to begin to run anew from the day following that notification deadline.
machine translation, not official
**第十一項** 第九項の届出書が届出期限までに納税地の所轄税務署長に提出されない場合には、当該届出期限における猶予中贈与税額に相当する贈与税については、第一項の規定にかかわらず、当該届出期限の翌日から二月を経過する日（当該届出期限の翌日から当該二月を経過する日までの間に当該贈与税に係る経営承継受贈者が死亡した場合には、当該経営承継受贈者の相続人が当該経営承継受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
art-70-7/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-11
In the case where the written notification referred to in paragraph (9) is not submitted to the district director with jurisdiction over the place for tax payment by the notification deadline, notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the gift tax equivalent to the amount of gift tax under a grace period as of that notification deadline is the day on which two months have elapsed from the day following that notification deadline (or, in the case where the successor donee relating to that gift tax dies during the period from the day following that notification deadline until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of the successor donee came to know of the commencement of the succession due to the death of the successor donee).
machine translation, not official
**第十二項** 税務署長は、次に掲げる場合には、猶予中贈与税額に相当する贈与税に係る第一項の規定による納税の猶予に係る期限を繰り上げることができる。この場合においては、国税通則法第四十九条第二項及び第三項の規定を準用する。
art-70-7/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-12
In the following cases, the district director may accelerate the deadline of the tax payment grace period under the provisions of paragraph (1) relating to the gift tax equivalent to the amount of gift tax under a grace period. In this case, the provisions of Article 49, paragraphs (2) and (3) of the Act on General Rules for National Taxes apply mutatis mutandis:
machine translation, not official
**一** 第一項の規定の適用を受ける経営承継受贈者が同項に規定する担保について国税通則法第五十一条第一項の規定による命令に応じない場合
art-70-7/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-12/item-1
in the case where the successor donee to whom the provisions of paragraph (1) apply does not comply, with regard to the security prescribed in that paragraph, with an order under the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes;
machine translation, not official
**二** 当該経営承継受贈者から提出された第九項の届出書に記載された事項と相違する事実が判明した場合
art-70-7/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-12/item-2
in the case where a fact has been found that differs from the matters stated in the written notification referred to in paragraph (9) submitted by the successor donee.
machine translation, not official
**第十三項** 経営承継受贈者が第一項の規定の適用を受けようとする場合又は同項の規定による納税の猶予がされた場合における国税通則法、国税徴収法及び相続税法の規定の適用については、次に定めるところによる。
art-70-7/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13
With regard to the application of the provisions of the Act on General Rules for National Taxes, the National Tax Collection Act and the Inheritance Tax Act in the case where a successor donee seeks the application of the provisions of paragraph (1) or a tax payment grace period has been granted under the provisions of that paragraph, the following provisions apply:
machine translation, not official
**一** 第一項の規定の適用があつた場合における贈与税に係る延滞税については、その贈与税の額のうち納税猶予分の贈与税額とその他のものとに区分し、更に当該納税猶予分の贈与税額を第六号に規定する納税の猶予に係る期限が異なるものごとに区分して、それぞれの税額ごとに国税通則法の延滞税に関する規定を適用する。
art-70-7/par-13/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-1
with regard to delinquent tax on gift tax in the case where the provisions of paragraph (1) have been applied, the amount of that gift tax is divided into the gift tax subject to deferral and the remainder, that gift tax subject to deferral is further divided according to each different deadline of the tax payment grace period prescribed in item (vi), and the provisions concerning delinquent tax in the Act on General Rules for National Taxes apply to each of those tax amounts;
machine translation, not official
**二** 第一項の規定の適用を受けようとする経営承継受贈者が第六項本文の規定により対象受贈非上場株式等の全てを担保として提供する場合には、国税通則法第五十条第二号中「有価証券で税務署長等（国税に関する法律の規定により国税庁長官又は国税局長が担保を徴するものとされている場合には、国税庁長官又は国税局長。以下この条及び次条において同じ。）が確実と認めるもの」とあるのは、「有価証券及び持分会社の出資の持分（質権その他の担保権の目的となつていないことその他の財務省令で定める要件を満たすものに限る。）」とし、同法第五十一条第一項の規定は、適用しない。
art-70-7/par-13/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-2
in the case where a successor donee seeking the application of the provisions of paragraph (1) provides all of the covered gifted unlisted shares or similar interests as security pursuant to the provisions of the main clause of paragraph (6), the phrase "securities that the district director of the tax office, etc. (or, in the case where the Commissioner of the National Tax Agency or the regional commissioner is to collect security pursuant to the provisions of an Act concerning national taxes, the Commissioner of the National Tax Agency or the regional commissioner; the same applies hereinafter in this Article and the following Article) finds to be reliable" in Article 50, item (ii) of the Act on General Rules for National Taxes is deemed to be replaced with "securities and equity interests in a membership company (limited to those that satisfy the requirements specified by Order of the Ministry of Finance, such as not being the subject of a pledge or any other security interest)", and the provisions of Article 51, paragraph (1) of that Act do not apply;
machine translation, not official
**三** 前号の場合において、第六項ただし書の規定の適用があるときは、同号の規定は、適用しない。
art-70-7/par-13/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-3
in the case referred to in the preceding item, when the provisions of the proviso to paragraph (6) apply, the provisions of that item do not apply;
machine translation, not official
**四** 第十七項の規定による通知により過誤納となつた額に相当する贈与税の国税通則法第五十六条から第五十八条までの規定の適用については、当該通知を発した日又は第十六項に規定する申請期限から六月を経過する日のいずれか早い日に過誤納があつたものとみなす。
art-70-7/par-13/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-4
with regard to the application of the provisions of Articles 56 through 58 of the Act on General Rules for National Taxes to gift tax equivalent to the amount that has become an overpayment or erroneous payment as a result of the notice under the provisions of paragraph (17), the overpayment or erroneous payment is deemed to have been made on the day on which that notice was issued or the day on which six months have elapsed from the application deadline prescribed in paragraph (16), whichever is earlier;
machine translation, not official
**五** 第一項の規定による納税の猶予を受けた贈与税については、国税通則法第六十四条第一項及び第七十三条第四項中「延納」とあるのは、「延納（租税特別措置法第七十条の七第一項（非上場株式等についての贈与税の納税猶予及び免除）の規定による納税の猶予を含む。）」とする。
art-70-7/par-13/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-5
with regard to gift tax for which a tax payment grace period has been granted under the provisions of paragraph (1), the phrase "deferred payment" in Article 64, paragraph (1) and Article 73, paragraph (4) of the Act on General Rules for National Taxes is deemed to be replaced with "deferred payment (including a tax payment grace period under the provisions of Article 70-7, paragraph (1) (Tax Payment Grace Period and Exemption for Gift Tax on Unlisted Shares or Similar Interests) of the Act on Special Measures Concerning Taxation)";
machine translation, not official
**六** 第一項の規定による納税の猶予に係る期限（第三項から第五項まで、前二項又は次項の規定による当該期限を含む。）は、国税通則法及び国税徴収法中法定納期限又は納期限に関する規定を適用する場合には、相続税法の規定による延納に係る期限に含まれるものとする。
art-70-7/par-13/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-6
the deadline of the tax payment grace period under the provisions of paragraph (1) (including that deadline under the provisions of paragraphs (3) through (5), the preceding two paragraphs or the following paragraph) is to be included in the deadline for deferred payment under the provisions of the Inheritance Tax Act when the provisions concerning the statutory due date for payment or the due date for payment in the Act on General Rules for National Taxes and the National Tax Collection Act are applied;
machine translation, not official
**七** 第一項の規定による納税の猶予を受けた贈与税については、国税通則法第五十二条第四項中「認めるときは、税務署長等」とあるのは「認めるとき（租税特別措置法第七十条の七第一項（非上場株式等についての贈与税の納税猶予及び免除）の規定による納税の猶予の担保として同項に規定する対象受贈非上場株式等に係る同項の認定贈与承継会社の株式又は出資が提供された場合には、当該認めるとき、又は当該株式若しくは出資を換価に付しても買受人がないとき）は、税務署長等」と、国税徴収法第三十五条第一項中「一年以上前」とあるのは「一年以上前（当該滞納に係る国税が贈与税である場合にあつては、当該贈与税に係る贈与の前）」と、同法第四十八条第一項中「財産は」とあるのは「財産（租税特別措置法第七十条の七第一項（非上場株式等についての贈与税の納税猶予及び免除）の規定による納税の猶予の担保として同項に規定する対象受贈非上場株式等に係る同項の認定贈与承継会社の株式又は出資が提供された場合において、当該株式又は出資を換価に付しても買受人がないときにおける当該担保を提供した同条第二項第三号に規定する経営承継受贈者の他の財産を除く。）は」とする。
art-70-7/par-13/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-7
with regard to gift tax for which a tax payment grace period has been granted under the provisions of paragraph (1), the phrase "finds so, the district director of the tax office, etc." in Article 52, paragraph (4) of the Act on General Rules for National Taxes is deemed to be replaced with "finds so (or, in the case where shares of or capital contributions to the certified gift succession company referred to in Article 70-7, paragraph (1) (Tax Payment Grace Period and Exemption for Gift Tax on Unlisted Shares or Similar Interests) of the Act on Special Measures Concerning Taxation relating to the covered gifted unlisted shares or similar interests prescribed in that paragraph have been provided as security for the tax payment grace period under the provisions of that paragraph, when it so finds, or when there is no buyer even if those shares or capital contributions are put up for realization), the district director of the tax office, etc."; the phrase "one year or more before" in Article 35, paragraph (1) of the National Tax Collection Act is deemed to be replaced with "one year or more before (or, in the case where the national tax pertaining to that delinquency is gift tax, before the gift relating to that gift tax)"; and the phrase "property" in Article 48, paragraph (1) of that Act is deemed to be replaced with "property (excluding, in the case where shares of or capital contributions to the certified gift succession company referred to in Article 70-7, paragraph (1) (Tax Payment Grace Period and Exemption for Gift Tax on Unlisted Shares or Similar Interests) of the Act on Special Measures Concerning Taxation relating to the covered gifted unlisted shares or similar interests prescribed in that paragraph have been provided as security for the tax payment grace period under the provisions of that paragraph, other property of the successor donee prescribed in paragraph (2), item (iii) of that Article who provided that security, when there is no buyer even if those shares or capital contributions are put up for realization)";
machine translation, not official
**八** 第十六項の申請書の提出があつた場合において、当該申請書に係る同項に規定する免除申請贈与税額に相当する贈与税は、国税徴収法第八十二条第一項の規定の適用については、第十七項の規定による通知を発する日まで同条第一項の滞納に係る国税に該当しないものとする。
art-70-7/par-13/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-8
in the case where the written application referred to in paragraph (16) has been submitted, the gift tax equivalent to the amount of gift tax applied for exemption prescribed in that paragraph relating to that written application does not, with regard to the application of the provisions of Article 82, paragraph (1) of the National Tax Collection Act, fall under delinquent national tax referred to in paragraph (1) of that Article until the day on which the notice under the provisions of paragraph (17) is issued;
machine translation, not official
**九** 第一項の規定の適用を受ける経営承継受贈者が第十五項、第十六項又は第二十一項の規定により猶予中贈与税額の全部又は一部の免除を受けた場合において、第一項の規定の適用に係る対象受贈非上場株式等（相続税法第二十一条の九第三項（第七十条の二の六第一項、第七十条の二の七第一項（第七十条の二の八において準用する場合を含む。）又は第七十条の三第一項において準用する場合を含む。次号において同じ。）の規定の適用を受けるものに限る。）の贈与者の相続が開始したときは、当該対象受贈非上場株式等のうち当該免除を受けた猶予中贈与税額に対応する部分については、同法第二十一条の十四から第二十一条の十六までの規定は、適用しない。
art-70-7/par-13/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-9
in the case where the successor donee to whom the provisions of paragraph (1) apply has received an exemption from all or part of the amount of gift tax under a grace period under the provisions of paragraph (15), paragraph (16) or paragraph (21), if the succession of the donor of the covered gifted unlisted shares or similar interests to which the provisions of paragraph (1) apply (limited to those to which the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1), Article 70-2-7, paragraph (1) (including as applied mutatis mutandis pursuant to Article 70-2-8) or Article 70-3, paragraph (1); the same applies in the following item) apply) has commenced, the provisions of Articles 21-14 through 21-16 of that Act do not apply to the part of those covered gifted unlisted shares or similar interests corresponding to the amount of gift tax under a grace period from which that exemption was received;
machine translation, not official
**十** 第一項の規定の適用を受ける経営承継受贈者の同項の規定の適用に係る贈与が第十五項（第三号に係る部分に限り、第七十条の七の五第十一項において準用する場合を含む。）の規定の適用に係る贈与（相続税法第二十一条の九第三項の規定の適用を受ける対象受贈非上場株式等に係る贈与に限る。以下この号において「第二贈与」という。）であり、かつ、当該対象受贈非上場株式等が第二贈与者（当該第二贈与をした者をいう。以下この号において同じ。）が第一贈与者（第二贈与前に第二贈与者に当該対象受贈非上場株式等の贈与をした者をいう。）からの贈与により取得をしたものである場合には、当該第二贈与者が死亡したときにおける当該経営承継受贈者が当該第二贈与により取得をした当該対象受贈非上場株式等については、同法第二十一条の十四から第二十一条の十六までの規定は、適用しない。
art-70-7/par-13/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-10 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-10
in the case where the gift to which the provisions of paragraph (1) apply received by the successor donee to whom the provisions of that paragraph apply is a gift to which the provisions of paragraph (15) (limited to the part relating to item (iii), and including as applied mutatis mutandis pursuant to Article 70-7-5, paragraph (11)) apply (limited to a gift relating to covered gifted unlisted shares or similar interests to which the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act apply; referred to as a "second gift" hereinafter in this item), and those covered gifted unlisted shares or similar interests are those that the second donor (meaning the person who made that second gift; the same applies hereinafter in this item) acquired by gift from the first donor (meaning the person who made the gift of those covered gifted unlisted shares or similar interests to the second donor before the second gift), the provisions of Articles 21-14 through 21-16 of that Act do not apply to those covered gifted unlisted shares or similar interests acquired by the successor donee through that second gift, as at the time when that second donor dies;
machine translation, not official
**十一** 第三項（同項第二号に係る部分を除く。）、第四項、第五項、前二項又は次項の規定に該当する贈与税については、相続税法第三十八条第三項の規定は、適用しない。
art-70-7/par-13/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-11 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-11
the provisions of Article 38, paragraph (3) of the Inheritance Tax Act do not apply to gift tax that falls under the provisions of paragraph (3) (excluding the part relating to item (ii) of that paragraph), paragraph (4), paragraph (5), the preceding two paragraphs or the following paragraph;
machine translation, not official
**十二** 第三項（同項第二号に係る部分に限る。）の規定に該当する納税猶予分の贈与税額に相当する贈与税については、相続税法第三十九条第二十九項において準用する同条第一項の延納を求めようとする贈与税の納期限は、経営贈与承継期間の末日から五月を経過する日（以下この号において「延納申請期限」という。）とする。この場合において、第一項の規定による納税の猶予に係る期限（第三項第二号に係るものに限る。）の翌日から延納申請期限までの間については、当該期間に対応する部分の延滞税（猶予中贈与税額のうち延納の許可を受けた部分に係るものに限る。）に代え、利子税を納付するものとし、納付すべき利子税の額は、当該許可を受けた部分を基礎として、当該期間に、年六・六パーセントの割合を乗じて計算した金額とする。
art-70-7/par-13/item-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-12 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-12
with regard to gift tax equivalent to the gift tax subject to deferral that falls under the provisions of paragraph (3) (limited to the part relating to item (ii) of that paragraph), the due date for payment of gift tax for which deferred payment under paragraph (1) of Article 39 of the Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (29) of that Article is sought is the day on which five months have elapsed from the last day of the business succession period for a gift (referred to as the "deadline for applying for deferred payment" in this item). In this case, for the period from the day following the deadline of the tax payment grace period under the provisions of paragraph (1) (limited to that relating to paragraph (3), item (ii)) until the deadline for applying for deferred payment, interest tax is to be paid in lieu of the part of the delinquent tax corresponding to that period (limited to the part relating to the portion of the amount of gift tax under a grace period for which permission for deferred payment has been granted), and the amount of interest tax to be paid is the amount calculated by multiplying the portion for which that permission has been granted, as the base, by a rate of 6.6 percent per annum for that period.
machine translation, not official
**第十四項** 相続税法第六十四条第一項（同条第二項において準用する場合を含む。）及び第四項の規定は、第一項の規定の適用を受ける経営承継受贈者若しくは当該経営承継受贈者に係る贈与者又はこれらの者と政令で定める特別の関係がある者の相続税又は贈与税の負担が不当に減少する結果となると認められる場合について準用する。この場合において、同条第一項中「同族会社等」とあるのは「租税特別措置法第七十条の七第二項第一号（非上場株式等についての贈与税の納税猶予及び免除）に規定する認定贈与承継会社」と、「株主若しくは社員又はその親族」とあるのは「同条第一項の経営承継受贈者又は同項の贈与者」と、「相続税又は贈与税についての更正又は決定に際し」とあるのは「同条の規定の適用に関し」と、「課税価格を計算する」とあるのは「納税の猶予に係る期限を繰り上げ、又は免除する納税の猶予に係る贈与税を定める」と、同条第二項中「、同族会社等」とあるのは「、租税特別措置法第七十条の七第二項第一号に規定する認定贈与承継会社」と、「同族会社等の株主若しくは社員又はその親族その他これらの者と前項に規定する特別の関係がある者の相続税又は贈与税に係る更正又は決定」とあるのは「認定贈与承継会社の租税特別措置法第七十条の七第一項の経営承継受贈者の納税の猶予に係る期限の繰上げ又は贈与税の免除」と、同条第四項中「相続税又は贈与税についての更正又は決定に際し」とあるのは「租税特別措置法第七十条の七の規定の適用に関し」と、「課税価格を計算する」とあるのは「納税の猶予に係る期限を繰り上げ、又は免除する納税の猶予に係る贈与税を定める」と読み替えるものとする。
art-70-7/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-14
The provisions of Article 64, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) and paragraph (4) of the Inheritance Tax Act apply mutatis mutandis to the case where it is found that the burden of inheritance tax or gift tax of the successor donee to whom the provisions of paragraph (1) apply, the donor relating to that successor donee, or persons who have a special relationship specified by Cabinet Order with them would be unjustly reduced as a result. In this case, in paragraph (1) of that Article, the phrase "family company, etc." is deemed to be replaced with "certified gift succession company prescribed in Article 70-7, paragraph (2), item (i) (Tax Payment Grace Period and Exemption for Gift Tax on Unlisted Shares or Similar Interests) of the Act on Special Measures Concerning Taxation", the phrase "its shareholders or members, or their relatives" is deemed to be replaced with "the successor donee referred to in paragraph (1) of that Article or the donor referred to in that paragraph", the phrase "upon making a correction or determination with regard to inheritance tax or gift tax" is deemed to be replaced with "with regard to the application of the provisions of that Article", and the phrase "calculate the taxable value" is deemed to be replaced with "accelerate the deadline of the tax payment grace period, or determine the gift tax under the tax payment grace period to be exempted"; in paragraph (2) of that Article, the phrase ", family company, etc." is deemed to be replaced with ", certified gift succession company prescribed in Article 70-7, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation", and the phrase "correction or determination with regard to the inheritance tax or gift tax of the shareholders or members of the family company, etc. or their relatives, or other persons who have the special relationship prescribed in the preceding paragraph with them" is deemed to be replaced with "acceleration of the deadline of the tax payment grace period of the successor donee referred to in Article 70-7, paragraph (1) of the Act on Special Measures Concerning Taxation of the certified gift succession company, or exemption from gift tax"; and in paragraph (4) of that Article, the phrase "upon making a correction or determination with regard to inheritance tax or gift tax" is deemed to be replaced with "with regard to the application of the provisions of Article 70-7 of the Act on Special Measures Concerning Taxation", and the phrase "calculate the taxable value" is deemed to be replaced with "accelerate the deadline of the tax payment grace period, or determine the gift tax under the tax payment grace period to be exempted".
machine translation, not official
**第十五項** 第一項の規定の適用を受ける経営承継受贈者又は当該経営承継受贈者に係る贈与者が次の各号に掲げる場合のいずれかに該当することとなつた場合（その該当することとなつた日前に第十一項の規定の適用があつた場合及び同日前に第十二項又は前項の規定による納税の猶予に係る期限の繰上げがあつた場合並びに経営贈与承継期間内に第三項各号に掲げる場合に該当することとなつた場合を除く。）には、次の各号に定める贈与税を免除する。この場合において、当該経営承継受贈者又は当該経営承継受贈者の相続人は、その該当することとなつた日から同日（第三号に掲げる場合に該当することとなつた場合にあつては、同号の対象受贈非上場株式等の贈与を受けた者が当該対象受贈非上場株式等について第一項の規定の適用に係る贈与税の申告書を提出した日）以後六月（第二号に掲げる場合に該当することとなつた場合にあつては、十月）を経過する日（第二十六項において「免除届出期限」という。）までに、政令で定めるところにより、財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-70-7/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-15
In the case where the successor donee to whom the provisions of paragraph (1) apply or the donor relating to that successor donee has come to fall under any of the cases listed in the following items (excluding the case where the provisions of paragraph (11) were applied before the day on which they came to fall under that case, the case where the deadline of the tax payment grace period was accelerated under the provisions of paragraph (12) or the preceding paragraph before that day, and the case where they came to fall under any of the cases listed in the items of paragraph (3) within the business succession period for a gift), the gift tax specified in each of those items is exempted. In this case, the successor donee or the heir of the successor donee must, by the day on which six months (or, in the case where they have come to fall under the case listed in item (ii), 10 months) have elapsed from the day on which they came to fall under that case (or, in the case where they have come to fall under the case listed in item (iii), from the day on which the person who received the gift of the covered gifted unlisted shares or similar interests referred to in that item filed the gift tax return to which the provisions of paragraph (1) apply with regard to those covered gifted unlisted shares or similar interests) (referred to as the "deadline for notification of exemption" in paragraph (26)), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating the matters specified by Order of the Ministry of Finance:
machine translation, not official
**一** 当該贈与者の死亡の時以前に当該経営承継受贈者が死亡した場合 猶予中贈与税額に相当する贈与税
art-70-7/par-15/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-15/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-15/item-1
in the case where the successor donee has died at or before the time of the death of the donor: the gift tax equivalent to the amount of gift tax under a grace period;
machine translation, not official
**二** 当該贈与者が死亡した場合 猶予中贈与税額のうち、当該贈与者が贈与をした対象受贈非上場株式等に対応する部分の額として政令で定めるところにより計算した金額に相当する贈与税
art-70-7/par-15/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-15/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-15/item-2
in the case where the donor has died: the gift tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of gift tax under a grace period, that corresponds to the covered gifted unlisted shares or similar interests of which the donor made the gift;
machine translation, not official
**三** 経営贈与承継期間の末日の翌日（経営贈与承継期間内に当該経営承継受贈者がその有する対象受贈非上場株式等に係る認定贈与承継会社の代表権を有しないこととなつた場合には、その有しないこととなつた日）以後に、当該経営承継受贈者が対象受贈非上場株式等につき第一項又は第七十条の七の五第一項の規定の適用に係る贈与をした場合 猶予中贈与税額のうち、当該贈与に係る対象受贈非上場株式等でこれらの規定の適用に係るものに対応する部分の額として政令で定めるところにより計算した金額に相当する贈与税
art-70-7/par-15/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-15/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-15/item-3
in the case where, on or after the day following the last day of the business succession period for a gift (or, in the case where the successor donee has ceased to have the authority of representation of the certified gift succession company relating to the covered gifted unlisted shares or similar interests held by the successor donee within the business succession period for a gift, the day on which the successor donee ceased to have it), the successor donee has made a gift to which the provisions of paragraph (1) or Article 70-7-5, paragraph (1) apply of covered gifted unlisted shares or similar interests: the gift tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of gift tax under a grace period, that corresponds to the covered gifted unlisted shares or similar interests relating to that gift to which those provisions apply.
machine translation, not official
**第十六項** 第一項の規定の適用を受ける経営承継受贈者又は同項の対象受贈非上場株式等に係る認定贈与承継会社が次の各号に掲げる場合のいずれかに該当することとなつた場合（その該当することとなつた日前に第十一項の規定の適用があつた場合及び同日前に第十二項又は第十四項の規定による納税の猶予に係る期限の繰上げがあつた場合を除く。）において、当該経営承継受贈者は、当該各号に定める贈与税の免除を受けようとするときは、その該当することとなつた日から二月を経過する日（その該当することとなつた日から当該二月を経過する日までの間に当該経営承継受贈者が死亡した場合には、当該経営承継受贈者の相続人が当該経営承継受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日。次項において「申請期限」という。）までに、当該免除を受けたい旨、免除を受けようとする贈与税に相当する金額（第十八項において「免除申請贈与税額」という。）及びその計算の明細その他の財務省令で定める事項を記載した申請書（当該免除の手続に必要な書類として財務省令で定める書類を添付したものに限る。）を納税地の所轄税務署長に提出しなければならない。
art-70-7/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-16
In the case where the successor donee to whom the provisions of paragraph (1) apply, or the certified gift succession company relating to the covered gifted unlisted shares or similar interests referred to in that paragraph, has come to fall under any of the cases listed in the following items (excluding the case where the provisions of paragraph (11) were applied before the day on which it came to fall under that case and the case where the deadline of the tax payment grace period was accelerated under the provisions of paragraph (12) or paragraph (14) before that day), if the successor donee seeks an exemption from the gift tax specified in the relevant item, the successor donee must, by the day on which two months have elapsed from the day on which it came to fall under that case (or, in the case where the successor donee dies during the period from the day on which it came to fall under that case until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of the successor donee came to know of the commencement of the succession due to the death of the successor donee; referred to as the "application deadline" in the following paragraph), submit to the district director with jurisdiction over the place for tax payment a written application stating that the successor donee wishes to receive that exemption, the amount equivalent to the gift tax for which the successor donee seeks that exemption (referred to as the "amount of gift tax applied for exemption" in paragraph (18)), details of its calculation and other matters specified by Order of the Ministry of Finance (limited to a written application to which the documents specified by Order of the Ministry of Finance as documents necessary for the procedure for that exemption are attached):
machine translation, not official
**一** 経営贈与承継期間の末日の翌日以後に、当該経営承継受贈者が当該対象受贈非上場株式等に係る認定贈与承継会社の非上場株式等の全部の譲渡等をした場合（当該経営承継受贈者と政令で定める特別の関係がある者以外の者のうちの一人の者として政令で定めるものに対して行う場合又は民事再生法の規定による再生計画若しくは会社更生法（平成十四年法律第百五十四号）の規定による更生計画の認可の決定があつた場合（再生計画の認可の決定に準ずる政令で定める事実が生じた場合を含む。第三十二項第一号ロにおいて同じ。）において当該再生計画若しくは当該更生計画（債務の処理に関する計画として政令で定めるもの（第二十一項及び第二十三項において「債務処理計画」という。）を含む。同号ロにおいて同じ。）に基づき当該非上場株式等を消却するために行うときに限り、第四号に掲げる場合に該当する場合を除く。）において、次に掲げる金額の合計額が当該譲渡等の直前における猶予中贈与税額に満たないとき 当該猶予中贈与税額から当該合計額を控除した残額に相当する贈与税
art-70-7/par-16/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-16/item-1
in the case where, on or after the day following the last day of the business succession period for a gift, the successor donee has made a transfer, etc. of all of the unlisted shares or similar interests of the certified gift succession company relating to the covered gifted unlisted shares or similar interests (limited to the case where it is made to a person specified by Cabinet Order as a single person among persons other than those who have a special relationship specified by Cabinet Order with the successor donee, or the case where, when a confirmation order for a rehabilitation plan under the provisions of the Civil Rehabilitation Act or for a reorganization plan under the provisions of the Corporate Reorganization Act (Act No. 154 of 2002) has been issued (including the case where a fact specified by Cabinet Order as equivalent to a confirmation order for a rehabilitation plan has occurred; the same applies in paragraph (32), item (i), (b)), it is made in order to cancel those unlisted shares or similar interests based on that rehabilitation plan or that reorganization plan (including a plan specified by Cabinet Order as a plan for the disposition of debts (referred to as a "debt workout plan" in paragraph (21) and paragraph (23)); the same applies in (b) of that item), and excluding the case falling under the case listed in item (iv)), if the sum of the following amounts is less than the amount of gift tax under a grace period immediately before that transfer, etc.: the gift tax equivalent to the remaining amount after deducting that sum from that amount of gift tax under a grace period;
machine translation, not official
**イ** 当該譲渡等があつた時における当該譲渡等をした対象受贈非上場株式等の時価に相当する金額として財務省令で定める金額（当該財務省令で定める金額が当該譲渡等をした対象受贈非上場株式等の譲渡等の対価の額より小さい金額である場合には、当該譲渡等の対価の額）
art-70-7/par-16/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-16/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-16/item-1/sub-1
the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value, at the time of that transfer, etc., of the covered gifted unlisted shares or similar interests for which that transfer, etc. was made (or, in the case where the amount specified by that Order of the Ministry of Finance is lower than the amount of consideration for the transfer, etc. of the covered gifted unlisted shares or similar interests for which that transfer, etc. was made, that amount of consideration for the transfer, etc.);
machine translation, not official
**ロ** 当該譲渡等があつた日以前五年以内において、当該経営承継受贈者及び当該経営承継受贈者と生計を一にする者が当該認定贈与承継会社から受けた剰余金の配当等の額その他当該認定贈与承継会社から受けた金額として政令で定めるものの合計額
art-70-7/par-16/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-16/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-16/item-1/sub-2
the total of the amount of dividends of surplus, etc. received from the certified gift succession company within five years on or before the day on which that transfer, etc. took place by the successor donee and persons who share the same livelihood with the successor donee, and other amounts specified by Cabinet Order as amounts received from the certified gift succession company;
machine translation, not official
**二** 経営贈与承継期間の末日の翌日以後に、当該対象受贈非上場株式等に係る認定贈与承継会社について破産手続開始の決定又は特別清算開始の命令があつた場合 イに掲げる金額からロに掲げる金額を控除した残額に相当する贈与税
art-70-7/par-16/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-16/item-2
in the case where, on or after the day following the last day of the business succession period for a gift, an order commencing bankruptcy proceedings or an order to commence special liquidation has been issued with regard to the certified gift succession company relating to the covered gifted unlisted shares or similar interests: the gift tax equivalent to the remaining amount after deducting the amount listed in (b) from the amount listed in (a);
machine translation, not official
**イ** 当該認定贈与承継会社の解散（会社法その他の法律の規定により解散をしたものとみなされる場合の当該解散を含む。ロ及び第二十七項の表の第七号の下欄において同じ。）の直前における猶予中贈与税額
art-70-7/par-16/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-16/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-16/item-2/sub-1
the amount of gift tax under a grace period immediately before the dissolution of the certified gift succession company (including the dissolution in the case where it is deemed to have dissolved pursuant to the provisions of the Companies Act or any other Act; the same applies in (b) and in the right-hand column of item (vii) of the table in paragraph (27));
machine translation, not official
**ロ** 当該認定贈与承継会社の解散前五年以内において、当該経営承継受贈者及び当該経営承継受贈者と生計を一にする者が当該認定贈与承継会社から受けた剰余金の配当等の額その他当該認定贈与承継会社から受けた金額として政令で定めるものの合計額
art-70-7/par-16/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-16/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-16/item-2/sub-2
the total of the amount of dividends of surplus, etc. received from the certified gift succession company within five years before the dissolution of the certified gift succession company by the successor donee and persons who share the same livelihood with the successor donee, and other amounts specified by Cabinet Order as amounts received from the certified gift succession company;
machine translation, not official
**三** 経営贈与承継期間の末日の翌日以後に、当該対象受贈非上場株式等に係る認定贈与承継会社が合併により消滅した場合（吸収合併存続会社等が当該経営承継受贈者と政令で定める特別の関係がある者以外のものであり、かつ、当該合併に際して当該吸収合併存続会社等の株式等の交付がない場合に限る。）において、次に掲げる金額の合計額が当該合併がその効力を生ずる直前における猶予中贈与税額に満たないとき 当該猶予中贈与税額から当該合計額を控除した残額に相当する贈与税
art-70-7/par-16/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-16/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-16/item-3
in the case where, on or after the day following the last day of the business succession period for a gift, the certified gift succession company relating to the covered gifted unlisted shares or similar interests has been extinguished through a merger (limited to the case where the surviving company in an absorption-type merger, etc. is an entity other than a person who has a special relationship specified by Cabinet Order with the successor donee and no shares, etc. of the surviving company in an absorption-type merger, etc. are delivered upon that merger), if the sum of the following amounts is less than the amount of gift tax under a grace period immediately before that merger becomes effective: the gift tax equivalent to the remaining amount after deducting that sum from that amount of gift tax under a grace period;
machine translation, not official
**イ** 当該合併がその効力を生ずる直前における当該対象受贈非上場株式等の時価に相当する金額として財務省令で定める金額（当該財務省令で定める金額が合併対価（当該吸収合併存続会社等が当該合併に際して当該消滅する認定贈与承継会社の株主又は社員に対して交付する財産をいう。）の額より小さい金額である場合には、当該合併対価の額）
art-70-7/par-16/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-16/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-16/item-3/sub-1
the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of the covered gifted unlisted shares or similar interests immediately before that merger becomes effective (or, in the case where the amount specified by that Order of the Ministry of Finance is lower than the amount of the consideration for the merger (meaning the property that the surviving company in an absorption-type merger, etc. delivers upon that merger to the shareholders or members of the certified gift succession company being extinguished), the amount of that consideration for the merger);
machine translation, not official
**ロ** 当該合併がその効力を生ずる日以前五年以内において、当該経営承継受贈者及び当該経営承継受贈者と生計を一にする者が当該認定贈与承継会社から受けた剰余金の配当等の額その他当該認定贈与承継会社から受けた金額として政令で定めるものの合計額
art-70-7/par-16/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-16/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-16/item-3/sub-2
the total of the amount of dividends of surplus, etc. received from the certified gift succession company within five years on or before the day on which that merger becomes effective by the successor donee and persons who share the same livelihood with the successor donee, and other amounts specified by Cabinet Order as amounts received from the certified gift succession company;
machine translation, not official
**四** 経営贈与承継期間の末日の翌日以後に、当該対象受贈非上場株式等に係る認定贈与承継会社が株式交換等により他の会社の株式交換完全子会社等となつた場合（当該他の会社が当該経営承継受贈者と政令で定める特別の関係がある者以外のものであり、かつ、当該株式交換等に際して当該他の会社の株式等の交付がない場合に限る。）において、次に掲げる金額の合計額が当該株式交換等がその効力を生ずる直前における猶予中贈与税額に満たないとき 当該猶予中贈与税額から当該合計額を控除した残額に相当する贈与税
art-70-7/par-16/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-16/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-16/item-4
in the case where, on or after the day following the last day of the business succession period for a gift, the certified gift succession company relating to the covered gifted unlisted shares or similar interests has become a wholly owned subsidiary company resulting from a share exchange or share transfer of another company through a share exchange, etc. (limited to the case where the other company is an entity other than a person who has a special relationship specified by Cabinet Order with the successor donee and no shares, etc. of the other company are delivered upon that share exchange, etc.), if the sum of the following amounts is less than the amount of gift tax under a grace period immediately before that share exchange, etc. becomes effective: the gift tax equivalent to the remaining amount after deducting that sum from that amount of gift tax under a grace period.
machine translation, not official
**イ** 当該株式交換等がその効力を生ずる直前における当該対象受贈非上場株式等の時価に相当する金額として財務省令で定める金額（当該財務省令で定める金額が交換等対価（当該他の会社が当該株式交換等に際して当該株式交換完全子会社等となつた認定贈与承継会社の株主に対して交付する財産をいう。）の額より小さい金額である場合には、当該交換等対価の額）
art-70-7/par-16/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-16/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-16/item-4/sub-1
the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of the covered gifted unlisted shares or similar interests immediately before that share exchange, etc. becomes effective (or, in the case where the amount specified by that Order of the Ministry of Finance is lower than the amount of the consideration for the share exchange, etc. (meaning the property that the other company delivers upon that share exchange, etc. to the shareholders of the certified gift succession company that has become the wholly owned subsidiary company resulting from a share exchange or share transfer), the amount of that consideration for the share exchange, etc.);
machine translation, not official
**ロ** 当該株式交換等がその効力を生ずる日以前五年以内において、当該経営承継受贈者及び当該経営承継受贈者と生計を一にする者が当該認定贈与承継会社から受けた剰余金の配当等の額その他当該認定贈与承継会社から受けた金額として政令で定めるものの合計額
art-70-7/par-16/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-16/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-16/item-4/sub-2
the total of the amount of dividends of surplus, etc. received from the certified gift succession company within five years on or before the day on which that share exchange, etc. becomes effective by the successor donee and persons who share the same livelihood with the successor donee, and other amounts specified by Cabinet Order as amounts received from the certified gift succession company.
machine translation, not official
**第十七項** 税務署長は、前項の規定による申請書の提出があつた場合において、当該申請書に記載された事項について調査を行い、当該申請書に係る同項各号に掲げる場合の区分に応じ当該各号に定める贈与税の免除をし、又は当該申請書に係る申請の却下をする。この場合において、税務署長は、当該申請書に係る申請期限の翌日から起算して六月以内に、当該免除をした贈与税の額又は当該却下をした旨及びその理由を記載した書面により、これを当該申請書を提出した経営承継受贈者に通知するものとする。
art-70-7/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-17
In the case where a written application under the provisions of the preceding paragraph has been submitted, the district director conducts an investigation into the matters stated in that written application, and either grants an exemption from the gift tax specified in the relevant item of that paragraph according to the category of the cases listed in those items relating to that written application, or dismisses the application relating to that written application. In this case, the district director is to notify the successor donee who submitted that written application of the amount of the gift tax so exempted, or of the dismissal and the reason therefor, by means of a document stating them, within six months counting from the day following the application deadline relating to that written application.
machine translation, not official
**第十八項** 税務署長は、第十六項の申請書の提出があつた場合において相当の理由があると認めるときは、当該申請書に係る納期限（第二十七項の表の第六号から第八号までの上欄に掲げる場合の区分に応じ同表の第六号から第八号までの下欄に掲げる日（同日以前二月以内に第一項の規定の適用を受けた経営承継受贈者が死亡した場合には、当該経営承継受贈者の相続人が当該経営承継受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をいう。）又は当該申請書の提出があつた日のいずれか遅い日から前項の規定による通知を発した日の翌日以後一月を経過する日までの間、その申請に係る免除申請贈与税額に相当する贈与税の徴収を猶予することができる。
art-70-7/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-18
If the district director, in the case where the written application referred to in paragraph (16) has been submitted, finds that there are reasonable grounds, the district director may grant a grace period for the collection of the gift tax equivalent to the amount of gift tax applied for exemption relating to that application, during the period from the due date for payment relating to that written application (meaning the day listed in the right-hand column of items (vi) through (viii) of the table in paragraph (27), according to the category of the cases listed in the left-hand column of items (vi) through (viii) of that table (or, in the case where the successor donee to whom the provisions of paragraph (1) have applied has died within two months on or before that day, the day on which six months have elapsed from the day following the day on which the heir of the successor donee came to know of the commencement of the succession due to the death of the successor donee)) or the day on which that written application was submitted, whichever is later, until the day on which one month has elapsed on or after the day following the day on which the notice under the provisions of the preceding paragraph was issued.
machine translation, not official
**第十九項** 税務署長は、経営承継受贈者が第十六項第一号、第三号又は第四号の規定の適用を受ける場合において、当該経営承継受贈者が適正な時価を算定できないことについてやむを得ない理由があると認めるときは、第二十七項の表の第六号の上欄又は同表の第八号の上欄に掲げる場合に該当することとなつたことにより納付することとなつた贈与税に係る延滞税につき、前項に規定する納期限の翌日から第十七項の規定による通知を発した日の翌日以後一月を経過する日までの間に対応する部分の金額を免除することができる。
art-70-7/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-19
In the case where a successor donee receives the application of the provisions of paragraph (16), item (i), (iii) or (iv), if the district director finds that there is an unavoidable reason for the successor donee's being unable to determine the appropriate market value, the district director may grant an exemption from the amount of the part of the delinquent tax on the gift tax that has become payable as a result of coming to fall under the case listed in the left-hand column of item (vi) or in the left-hand column of item (viii) of the table in paragraph (27) that corresponds to the period from the day following the due date for payment prescribed in the preceding paragraph until the day on which one month has elapsed on or after the day following the day on which the notice under the provisions of paragraph (17) was issued.
machine translation, not official
**第二十項** 前二項に定めるもののほか、第十六項及び第十七項の規定の適用に関し必要な事項は、政令で定める。
art-70-7/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-20
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraphs (16) and (17) are specified by Cabinet Order.
machine translation, not official
**第二十一項** 経営贈与承継期間の末日の翌日以後に、第一項の対象受贈非上場株式等に係る認定贈与承継会社（中小企業における経営の承継の円滑化に関する法律第二条に規定する中小企業者であることその他の政令で定める要件を満たすものに限る。）について民事再生法の規定による再生計画又は会社更生法の規定による更生計画の認可の決定があつた場合（再生計画の認可の決定に準ずる政令で定める事実が生じた場合を含む。）において、当該認定贈与承継会社の有する資産につき政令で定める評定が行われたとき（当該認可の決定があつた日（当該政令で定める事実が生じた場合にあつては、債務処理計画が成立した日。以下第二十三項までにおいて「認可決定日」という。）以後当該認定贈与承継会社に係る経営承継受贈者が第二十四項の規定による通知が発せられた日（以下この項において「通知日」という。）前に第五項の表の各号の上欄に掲げる場合に該当することとなつた場合及び第十一項の規定の適用があつた場合並びに当該通知日前に第十二項又は第十四項の規定による納税の猶予に係る期限の繰上げがあつた場合を除き、再生計画を履行している認定贈与承継会社にあつては、監督委員又は管財人が選任されている場合に限る。）は、再計算猶予中贈与税額をもつて当該対象受贈非上場株式等に係る猶予中贈与税額とする。この場合において、第二号に掲げる金額に相当する贈与税については、第一項の規定にかかわらず、当該通知日から二月を経過する日（当該通知日から当該二月を経過する日までの間に当該経営承継受贈者が死亡した場合には、当該経営承継受贈者の相続人が当該経営承継受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とし、猶予中贈与税額から次に掲げる金額の合計額を控除した残額に相当する贈与税（第二十四項において「再計算免除贈与税」という。）については、免除する。
art-70-7/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-21
In the case where, on or after the day following the last day of the business succession period for a gift, a confirmation order for a rehabilitation plan under the provisions of the Civil Rehabilitation Act or for a reorganization plan under the provisions of the Corporate Reorganization Act has been issued with regard to the certified gift succession company relating to the covered gifted unlisted shares or similar interests referred to in paragraph (1) (limited to one that satisfies the requirements specified by Cabinet Order, such as being a small and medium sized enterprise prescribed in Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises) (including the case where a fact specified by Cabinet Order as equivalent to a confirmation order for a rehabilitation plan has occurred), when an assessment specified by Cabinet Order has been made of the assets held by the certified gift succession company (excluding the case where, on or after the day on which that confirmation order was issued (or, in the case where the fact specified by that Cabinet Order has occurred, the day on which the debt workout plan was formed; referred to as the "date of the confirmation order" hereinafter through paragraph (23)), the successor donee relating to the certified gift succession company has come to fall under the case listed in the left-hand column of any item of the table in paragraph (5) before the day on which the notice under the provisions of paragraph (24) is issued (referred to as the "notice date" hereinafter in this paragraph), the case where the provisions of paragraph (11) have been applied, and the case where the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (12) or paragraph (14) before that notice date, and limited, for a certified gift succession company that is performing a rehabilitation plan, to the case where a supervisor or trustee has been appointed), the recalculated deferred gift tax is to be the amount of gift tax under a grace period relating to the covered gifted unlisted shares or similar interests. In this case, notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the gift tax equivalent to the amount listed in item (ii) is the day on which two months have elapsed from that notice date (or, in the case where the successor donee dies during the period from that notice date until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of the successor donee came to know of the commencement of the succession due to the death of the successor donee), and the gift tax equivalent to the remaining amount after deducting the sum of the following amounts from the amount of gift tax under a grace period (referred to as "gift tax exempted on recalculation" in paragraph (24)) is exempted:
machine translation, not official
**一** 当該再計算猶予中贈与税額
art-70-7/par-21/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-21/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-21/item-1
that recalculated deferred gift tax;
machine translation, not official
**二** 認可決定日前五年以内において、当該経営承継受贈者及び当該経営承継受贈者と生計を一にする者が当該認定贈与承継会社から受けた剰余金の配当等の額その他当該認定贈与承継会社から受けた金額として政令で定めるものの合計額
art-70-7/par-21/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-21/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-21/item-2
the total of the amount of dividends of surplus, etc. received from the certified gift succession company within five years before the date of the confirmation order by the successor donee and persons who share the same livelihood with the successor donee, and other amounts specified by Cabinet Order as amounts received from the certified gift succession company.
machine translation, not official
**第二十二項** 前項の「再計算猶予中贈与税額」とは、第一項の規定の適用に係る対象受贈非上場株式等（猶予中贈与税額に対応する部分に限り、合併により当該対象受贈非上場株式等に係る同項の認定贈与承継会社が消滅した場合その他の財務省令で定める場合には、当該対象受贈非上場株式等に相当するものとして財務省令で定めるものとする。以下この項において同じ。）の認可決定日における価額として財務省令で定める金額を第一項の規定の適用に係る贈与により取得をした対象受贈非上場株式等の当該贈与の時における価額とみなして、第二項第五号の規定により計算した金額をいう。
art-70-7/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-22
The term "recalculated deferred gift tax" referred to in the preceding paragraph means the amount calculated under the provisions of paragraph (2), item (v) by deeming the amount specified by Order of the Ministry of Finance as the value, as of the date of the confirmation order, of the covered gifted unlisted shares or similar interests to which the provisions of paragraph (1) apply (limited to the part corresponding to the amount of gift tax under a grace period, and, in the case where the certified gift succession company referred to in that paragraph relating to those covered gifted unlisted shares or similar interests has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, those specified by Order of the Ministry of Finance as equivalent to those covered gifted unlisted shares or similar interests; the same applies hereinafter in this paragraph) to be the value, at the time of the gift, of the covered gifted unlisted shares or similar interests acquired through the gift to which the provisions of paragraph (1) apply.
machine translation, not official
**第二十三項** 第二十一項の規定は、同項の規定の適用を受けようとする経営承継受贈者（同項の認定贈与承継会社の代表権を有する者その他これに準ずる者として財務省令で定める者に限る。）が、認可決定日から二月を経過する日（当該認可決定日から当該二月を経過する日までの間に当該経営承継受贈者が死亡した場合には、当該経営承継受贈者の相続人が当該経営承継受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日。次項において「申請期限」という。）までに、第二十一項の規定の適用を受けたい旨、前項に規定する再計算猶予中贈与税額及びその計算の明細その他財務省令で定める事項を記載した申請書（第二十一項に規定する認可の決定があつた再生計画又は更生計画（債務処理計画を含む。）に関する書類として財務省令で定めるものを添付したものに限る。）を納税地の所轄税務署長に提出した場合に限り、適用する。
art-70-7/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-23
The provisions of paragraph (21) apply only in the case where the successor donee seeking the application of the provisions of that paragraph (limited to a person who has the authority of representation of the certified gift succession company referred to in that paragraph or any other person specified by Order of the Ministry of Finance as equivalent thereto) has, by the day on which two months have elapsed from the date of the confirmation order (or, in the case where the successor donee dies during the period from that date of the confirmation order until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of the successor donee came to know of the commencement of the succession due to the death of the successor donee; referred to as the "application deadline" in the following paragraph), submitted to the district director with jurisdiction over the place for tax payment a written application stating that the successor donee wishes to receive the application of the provisions of paragraph (21), the recalculated deferred gift tax prescribed in the preceding paragraph, details of its calculation and other matters specified by Order of the Ministry of Finance (limited to a written application to which the documents specified by Order of the Ministry of Finance as documents concerning the rehabilitation plan or reorganization plan (including a debt workout plan) for which the confirmation order prescribed in paragraph (21) was issued are attached).
machine translation, not official
**第二十四項** 税務署長は、前項の規定による申請書の提出があつた場合において、当該申請書に記載された事項について調査を行い、当該申請書に係る再計算免除贈与税の免除をし、又は当該申請書に係る申請の却下をする。この場合において、税務署長は、当該申請書に係る申請期限の翌日から起算して六月以内に、当該再計算免除贈与税の額又は当該却下をした旨及びその理由を記載した書面により、これを当該申請書を提出した経営承継受贈者に通知するものとする。
art-70-7/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-24 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-24
In the case where a written application under the provisions of the preceding paragraph has been submitted, the district director conducts an investigation into the matters stated in that written application, and either grants an exemption from the gift tax exempted on recalculation relating to that written application, or dismisses the application relating to that written application. In this case, the district director is to notify the successor donee who submitted that written application of the amount of that gift tax exempted on recalculation, or of the dismissal and the reason therefor, by means of a document stating them, within six months counting from the day following the application deadline relating to that written application.
machine translation, not official
**第二十五項** 前二項に定めるもののほか、第二十一項の規定の適用に関し必要な事項は、政令で定める。
art-70-7/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-25 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-25
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (21) are specified by Cabinet Order.
machine translation, not official
**第二十六項** 第九項又は第十五項の届出書が届出期限又は免除届出期限までに提出されなかつた場合においても、これらの規定に規定する税務署長がこれらの期限内にその提出がなかつたことについてやむを得ない事情があると認める場合において、政令で定めるところにより当該届出書が当該税務署長に提出されたときは、第十一項又は第十五項の規定の適用については、当該届出書がこれらの期限内に提出されたものとみなす。
art-70-7/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-26 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-26
Even in the case where the written notification referred to in paragraph (9) or paragraph (15) has not been submitted by the notification deadline or the deadline for notification of exemption, if the district director prescribed in those provisions finds that there were unavoidable circumstances for the failure to submit it within those time limits and that written notification has been submitted to that district director pursuant to the provisions of Cabinet Order, that written notification is deemed to have been submitted within those time limits with regard to the application of the provisions of paragraph (11) or paragraph (15).
machine translation, not official
**第二十七項** 第一項の規定の適用を受けた経営承継受贈者は、次の表の各号の上欄に掲げる場合に該当する場合には、当該各号の中欄に掲げる金額を基礎とし、当該経営承継受贈者が同項の規定の適用を受けるために提出する贈与税の申告書の提出期限の翌日から当該各号の下欄に掲げる日（同表の第一号から第三号まで又は第六号から第八号までの下欄に掲げる日以前二月以内に当該経営承継受贈者が死亡した場合には、当該経営承継受贈者の相続人が当該経営承継受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）までの期間に応じ、年三・六パーセントの割合を乗じて計算した金額に相当する利子税を、当該各号の中欄に掲げる金額に相当する贈与税にあわせて納付しなければならない。
一 第三項の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 猶予中贈与税額 同項各号に定める日から二月を経過する日
二 第四項の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項の表の各号の中欄に掲げる猶予中贈与税額 同表の各号の下欄に掲げる日から二月を経過する日
三 第五項の規定の適用があつた場合（第五号から第八号までの上欄に掲げる場合に該当する場合を除く。） 同項の表の各号の中欄に掲げる猶予中贈与税額 同表の各号の下欄に掲げる日から二月を経過する日
四 第十一項の規定の適用があつた場合（次号の上欄に掲げる場合に該当する場合を除く。） 同項の規定により納税の猶予に係る期限が確定する猶予中贈与税額 同項の規定による納税の猶予に係る期限
五 第十二項又は第十四項の規定の適用があつた場合 これらの規定により納税の猶予に係る期限が繰り上げられる猶予中贈与税額 これらの規定により繰り上げられた納税の猶予に係る期限
六 第十六項第一号の規定の適用があつた場合（前号の上欄に掲げる場合に該当する場合を除く。） 同項第一号イ及びロに掲げる金額の合計額 同号の譲渡等をした日から二月を経過する日
七 第十六項第二号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第二号ロに掲げる金額 同号の認定贈与承継会社が解散をした日から二月を経過する日
八 第十六項第三号又は第四号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第三号イ及びロ又は第四号イ及びロに掲げる金額の合計額 これらの号の合併又は株式交換等がその効力を生じた日から二月を経過する日
九 第二十一項の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第二号に掲げる金額 同項の規定による納税の猶予に係る期限
art-70-7/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-27
In the case where the successor donee to whom the provisions of paragraph (1) have applied falls under the case listed in the left-hand column of an item of the following table, the successor donee must pay, together with the gift tax equivalent to the amount listed in the middle column of that item, interest tax equivalent to the amount calculated by multiplying the amount listed in the middle column of that item, as the base, by a rate of 3.6 percent per annum according to the period from the day following the due date for filing the gift tax return that the successor donee files in order to receive the application of the provisions of that paragraph until the day listed in the right-hand column of that item (or, in the case where the successor donee has died within two months on or before the day listed in the right-hand column of items (i) through (iii) or items (vi) through (viii) of that table, the day on which six months have elapsed from the day following the day on which the heir of the successor donee came to know of the commencement of the succession due to the death of the successor donee).
(i) In the case where the provisions of paragraph (3) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) The amount of gift tax under a grace period The day on which two months have elapsed from the day specified in the relevant item of that paragraph
(ii) In the case where the provisions of paragraph (4) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) The amount of gift tax under a grace period listed in the middle column of the relevant item of the table in that paragraph The day on which two months have elapsed from the day listed in the right-hand column of the relevant item of that table
(iii) In the case where the provisions of paragraph (5) have been applied (excluding the case falling under the cases listed in the left-hand column of items (v) through (viii)) The amount of gift tax under a grace period listed in the middle column of the relevant item of the table in that paragraph The day on which two months have elapsed from the day listed in the right-hand column of the relevant item of that table
(iv) In the case where the provisions of paragraph (11) have been applied (excluding the case falling under the case listed in the left-hand column of the following item) The amount of gift tax under a grace period for which the deadline of the tax payment grace period is fixed under the provisions of that paragraph The deadline of the tax payment grace period under the provisions of that paragraph
(v) In the case where the provisions of paragraph (12) or paragraph (14) have been applied The amount of gift tax under a grace period for which the deadline of the tax payment grace period is accelerated under those provisions The deadline of the tax payment grace period as accelerated under those provisions
(vi) In the case where the provisions of paragraph (16), item (i) have been applied (excluding the case falling under the case listed in the left-hand column of the preceding item) The sum of the amounts listed in item (i), (a) and (b) of that paragraph The day on which two months have elapsed from the day on which the transfer, etc. referred to in that item was made
(vii) In the case where the provisions of paragraph (16), item (ii) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) The amount listed in item (ii), (b) of that paragraph The day on which two months have elapsed from the day on which the certified gift succession company referred to in that item dissolved
(viii) In the case where the provisions of paragraph (16), item (iii) or (iv) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) The sum of the amounts listed in item (iii), (a) and (b) or item (iv), (a) and (b) of that paragraph The day on which two months have elapsed from the day on which the merger or share exchange, etc. referred to in those items became effective
(ix) In the case where the provisions of paragraph (21) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) The amount listed in item (ii) of that paragraph The deadline of the tax payment grace period under the provisions of that paragraph
machine translation, not official
**第二十八項** 第一項の規定の適用を受けた経営承継受贈者が前項の表の第三号から第九号までの上欄に掲げる場合に該当する場合（同表の第四号又は第五号の上欄に掲げる場合に該当する場合には、経営贈与承継期間の末日の翌日以後にこれらの規定に規定する場合に該当することとなつた場合に限る。）における同項の規定の適用については、同項中「年三・六パーセント」とあるのは、「年三・六パーセント（経営贈与承継期間については、年零パーセント）」とする。
art-70-7/par-28 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-28 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-28
With regard to the application of the provisions of the preceding paragraph in the case where the successor donee to whom the provisions of paragraph (1) have applied falls under the case listed in the left-hand column of items (iii) through (ix) of the table in that paragraph (or, in the case of falling under the case listed in the left-hand column of item (iv) or item (v) of that table, limited to the case where the successor donee has come to fall under the case prescribed in those provisions on or after the day following the last day of the business succession period for a gift), the phrase "3.6 percent per annum" in that paragraph is deemed to be replaced with "3.6 percent per annum (or, for the business succession period for a gift, zero percent per annum)".
machine translation, not official
**第二十九項** 第一項の対象受贈非上場株式等に係る認定贈与承継会社が同項の規定の適用を受けようとする経営承継受贈者及び当該経営承継受贈者と政令で定める特別の関係がある者から現物出資又は贈与により取得をした資産（同項の贈与前三年以内に取得をしたものに限る。第二号において「現物出資等資産」という。）がある場合において、同項の贈与があつた時における、第一号に掲げる金額に対する第二号に掲げる金額の割合が百分の七十以上であるときは、当該経営承継受贈者については、同項の規定は、適用しない。
art-70-7/par-29 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-29 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-29
In the case where there are assets that the certified gift succession company relating to the covered gifted unlisted shares or similar interests referred to in paragraph (1) has acquired through a capital contribution in kind or a gift from the successor donee seeking the application of the provisions of that paragraph and persons who have a special relationship specified by Cabinet Order with that successor donee (limited to those acquired within three years before the gift referred to in that paragraph; referred to as "assets acquired by capital contribution in kind, etc." in item (ii)), if the ratio of the amount listed in item (ii) to the amount listed in item (i), as of the time of the gift referred to in that paragraph, is 70 percent or more, the provisions of that paragraph do not apply to that successor donee:
machine translation, not official
**一** 当該認定贈与承継会社の資産の価額の合計額
art-70-7/par-29/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-29/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-29/item-1
the total value of the assets of the certified gift succession company;
machine translation, not official
**二** 現物出資等資産の価額（当該認定贈与承継会社が第一項の贈与があつた時において当該現物出資等資産を有していない場合には、当該贈与があつた時に有しているものとしたときにおける当該現物出資等資産の価額）の合計額
art-70-7/par-29/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-29/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-29/item-2
the total value of the assets acquired by capital contribution in kind, etc. (or, in the case where the certified gift succession company does not hold those assets acquired by capital contribution in kind, etc. at the time of the gift referred to in paragraph (1), the value of those assets acquired by capital contribution in kind, etc. calculated on the assumption that it held them at the time of that gift).
machine translation, not official
**第三十項** 第一項の対象受贈非上場株式等に係る認定贈与承継会社が次の各号に掲げる場合に該当することとなつた場合における当該認定贈与承継会社に係る同項の規定の適用を受ける経営承継受贈者に対する第三項及び第五項の規定の適用については、当該各号に定めるところによる。
art-70-7/par-30 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-30 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-30
With regard to the application of the provisions of paragraphs (3) and (5) to the successor donee to whom the provisions of paragraph (1) apply relating to the certified gift succession company in the case where the certified gift succession company relating to the covered gifted unlisted shares or similar interests referred to in that paragraph has come to fall under the case listed in any of the following items, the provisions of the relevant item apply:
machine translation, not official
**一** 当該認定贈与承継会社の事業の用に供する資産が災害（震災、風水害、火災その他政令で定める災害をいう。以下この号及び次号、次条第三十一項第一号及び第二号並びに第三十五項第一号及び第二号並びに第七十条の七の四第十八項第一号及び第二号において同じ。）によつて甚大な被害を受けた場合として政令で定める場合 当該認定贈与承継会社が、経営贈与承継期間（当該災害が発生した日以後の期間に限る。以下この項及び第三十二項において同じ。）内に第三項第二号若しくは第九号に掲げる場合又は贈与特定期間（経営贈与承継期間の末日の翌日から当該災害が発生した日の直前の経営贈与報告基準日の翌日以後十年を経過する日までの期間（最初の経営贈与報告基準日が当該災害が発生した日後に到来する場合にあつては、当該経営贈与報告基準日の翌日から同日以後十年を経過する日までの期間）をいう。以下第四号までにおいて同じ。）内に第五項の表の第一号の上欄（第三項第九号に係る部分に限る。）に掲げる場合に該当することとなつた場合であつても、当該認定贈与承継会社は、これらの場合に該当しないものとみなす。
art-70-7/par-30/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-30/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-30/item-1
in the case specified by Cabinet Order as a case where the assets used for the business of the certified gift succession company have suffered severe damage due to a disaster (meaning an earthquake, storm or flood damage, fire or any other disaster specified by Cabinet Order; the same applies hereinafter in this item and in the following item, in paragraph (31), items (i) and (ii) and paragraph (35), items (i) and (ii) of the following Article, and in Article 70-7-4, paragraph (18), items (i) and (ii)): even in the case where the certified gift succession company has come to fall under the case listed in paragraph (3), item (ii) or (ix) within the business succession period for a gift (limited to the period on or after the day on which that disaster occurred; the same applies hereinafter in this paragraph and in paragraph (32)), or under the case listed in the left-hand column of item (i) of the table in paragraph (5) (limited to the part relating to paragraph (3), item (ix)) within the specified gift period (meaning the period from the day following the last day of the business succession period for a gift until the day on which 10 years have elapsed on or after the day following the base date for management reports for a gift immediately preceding the day on which that disaster occurred (or, in the case where the first base date for management reports for a gift arrives after the day on which that disaster occurred, the period from the day following that base date for management reports for a gift until the day on which 10 years have elapsed on or after that day); the same applies hereinafter through item (iv)), the certified gift succession company is deemed not to fall under those cases;
machine translation, not official
**二** 当該認定贈与承継会社の事業所（常時使用従業員が勤務している事務所、店舗、工場その他これらに類するものに限る。イにおいて同じ。）が災害によつて被害を受けたことにより当該認定贈与承継会社における雇用の確保が困難となつた場合として政令で定める場合（前号に掲げる場合に該当する場合を除く。） 次に定めるところによる。
art-70-7/par-30/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-30/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-30/item-2
in the case specified by Cabinet Order as a case where it has become difficult to secure employment at the certified gift succession company because a business office of the certified gift succession company (limited to an office, store, factory or any other similar place where regular employees work; the same applies in (a)) has suffered damage due to a disaster (excluding the case falling under the case listed in the preceding item): the following provisions apply;
machine translation, not official
**イ** 従業員数確認期間（当該災害が発生した日以後の期間に限る。イにおいて同じ。）内にある各基準日におけるその事業所（イにおいて「被災事業所」という。）の常時使用従業員の数の合計を従業員数確認期間の末日において従業員数確認期間内にある基準日の数で除して計算した数が、当該被災事業所の常時使用従業員の雇用が確保されているものとして政令で定める数を下回る数となつたことにより当該認定贈与承継会社が第三項第二号に掲げる場合に該当することとなつた場合（当該認定贈与承継会社の事業所のうちに被災事業所以外の事業所がある場合にあつては、従業員数確認期間内にある各基準日における当該事業所の常時使用従業員の数の合計を従業員数確認期間の末日において従業員数確認期間内にある基準日の数で除して計算した数が、当該事業所の常時使用従業員の雇用が確保されているものとして政令で定める数以上である場合に限る。）であつても、当該認定贈与承継会社は、同号に掲げる場合に該当しないものとみなす。
art-70-7/par-30/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-30/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-30/item-2/sub-1
even in the case where the certified gift succession company has come to fall under the case listed in paragraph (3), item (ii) because the number calculated by dividing the total number of regular employees of the business offices so damaged (referred to as "disaster-damaged business offices" in (a)) as of each base date falling within the employee number confirmation period (limited to the period on or after the day on which that disaster occurred; the same applies in (a)) by the number of base dates falling within the employee number confirmation period, as of the last day of the employee number confirmation period, has fallen below the number specified by Cabinet Order as the number at which the employment of the regular employees of those disaster-damaged business offices is deemed to be secured (or, in the case where the business offices of the certified gift succession company include business offices other than disaster-damaged business offices, limited to the case where the number calculated by dividing the total number of regular employees of those other business offices as of each base date falling within the employee number confirmation period by the number of base dates falling within the employee number confirmation period, as of the last day of the employee number confirmation period, is equal to or more than the number specified by Cabinet Order as the number at which the employment of the regular employees of those business offices is deemed to be secured), the certified gift succession company is deemed not to fall under the case listed in that item;
machine translation, not official
**ロ** 当該認定贈与承継会社が、経営贈与承継期間内に第三項第九号に掲げる場合又は贈与特定期間内に第五項の表の第一号の上欄（第三項第九号に係る部分に限る。）に掲げる場合に該当することとなつた場合であつても、当該認定贈与承継会社は、これらの場合に該当しないものとみなす。
art-70-7/par-30/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-30/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-30/item-2/sub-2
even in the case where the certified gift succession company has come to fall under the case listed in paragraph (3), item (ix) within the business succession period for a gift, or under the case listed in the left-hand column of item (i) of the table in paragraph (5) (limited to the part relating to paragraph (3), item (ix)) within the specified gift period, the certified gift succession company is deemed not to fall under those cases;
machine translation, not official
**三** 中小企業信用保険法（昭和二十五年法律第二百六十四号）第二条第五項第一号又は第二号のいずれかに該当することにより当該認定贈与承継会社の売上金額が大幅に減少した場合として政令で定める場合（前二号に掲げる場合に該当する場合を除く。） 当該認定贈与承継会社が、経営贈与承継期間内に第三項第二号に掲げる場合に該当することとなつた場合であつても、当該認定贈与承継会社は、売上金額に応じた常時使用従業員の雇用が確保されているときとして政令で定めるときに限り、経営贈与承継期間の末日においては、同号に掲げる場合に該当しないものとみなす。
art-70-7/par-30/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-30/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-30/item-3
in the case specified by Cabinet Order as a case where the sales amount of the certified gift succession company has significantly decreased due to falling under either Article 2, paragraph (5), item (i) or item (ii) of the Small and Medium-sized Enterprise Credit Insurance Act (Act No. 264 of 1950) (excluding the case falling under the cases listed in the preceding two items): even in the case where the certified gift succession company has come to fall under the case listed in paragraph (3), item (ii) within the business succession period for a gift, the certified gift succession company is deemed not to fall under the case listed in that item as of the last day of the business succession period for a gift, but only when it is specified by Cabinet Order as a case where the employment of regular employees commensurate with the sales amount is secured;
machine translation, not official
**四** 中小企業信用保険法第二条第五項第三号又は第四号のいずれかに該当することにより当該認定贈与承継会社の売上金額が大幅に減少した場合として政令で定める場合（前三号に掲げる場合に該当する場合を除く。） 当該認定贈与承継会社が、経営贈与承継期間内に第三項第二号若しくは第九号に掲げる場合又は贈与特定期間内に第五項の表の第一号の上欄（第三項第九号に係る部分に限る。）に掲げる場合に該当することとなつた場合であつても、当該認定贈与承継会社は、売上金額に応じた常時使用従業員の雇用が確保されているときとして政令で定めるときに限り、経営贈与承継期間の末日（経営贈与承継期間内に第三項第九号に掲げる場合又は贈与特定期間内に同表の第一号の上欄（同項第九号に係る部分に限る。）に掲げる場合に該当することとなつた場合にあつては、経営贈与報告基準日（当該売上金額に係る事業年度の翌事業年度中にあるものに限る。以下この号において「基準日」という。）の直前の経営贈与報告基準日の翌日から当該基準日までの期間（次のイ又はロに掲げる場合にあつては、それぞれイ又はロに定める期間））においては、これらの場合に該当しないものとみなす。
art-70-7/par-30/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-30/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-30/item-4
in the case specified by Cabinet Order as a case where the sales amount of the certified gift succession company has significantly decreased due to falling under either Article 2, paragraph (5), item (iii) or item (iv) of the Small and Medium-sized Enterprise Credit Insurance Act (excluding the case falling under the cases listed in the preceding three items): even in the case where the certified gift succession company has come to fall under the case listed in paragraph (3), item (ii) or (ix) within the business succession period for a gift, or under the case listed in the left-hand column of item (i) of the table in paragraph (5) (limited to the part relating to paragraph (3), item (ix)) within the specified gift period, the certified gift succession company is deemed not to fall under those cases as of the last day of the business succession period for a gift (or, in the case where it has come to fall under the case listed in paragraph (3), item (ix) within the business succession period for a gift, or under the case listed in the left-hand column of item (i) of that table (limited to the part relating to item (ix) of that paragraph) within the specified gift period, during the period from the day following the base date for management reports for a gift immediately preceding the base date for management reports for a gift (limited to one falling within the business year following the business year to which that sales amount relates; referred to as the "base date" hereinafter in this item) until that base date (or, in the case listed in (a) or (b) below, the period specified in (a) or (b), respectively)), but only when it is specified by Cabinet Order as a case where the employment of regular employees commensurate with the sales amount is secured.
machine translation, not official
**イ** 当該基準日が最初の経営贈与報告基準日である場合 第一項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限の翌日から当該基準日までの期間
art-70-7/par-30/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-30/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-30/item-4/sub-1
in the case where that base date is the first base date for management reports for a gift: the period from the day following the due date for filing the gift tax return for the year that includes the day of the gift to which the provisions of paragraph (1) apply until that base date;
machine translation, not official
**ロ** 経営贈与報告基準日が贈与特定期間内にある場合 経営贈与承継期間の末日から一年を経過するごとの日（ロにおいて「特定基準日」という。）の直前の特定基準日（当該一年を経過する日が最初の特定基準日である場合には、経営贈与承継期間の末日）の翌日から次の特定基準日（当該売上金額に係る事業年度（当該売上金額が中小企業信用保険法第二条第五項第三号又は第四号のいずれかに該当する前の水準に最初に回復した事業年度として政令で定める事業年度前の事業年度に限る。）の翌事業年度中にあるものに限る。）までの期間
art-70-7/par-30/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-30/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-30/item-4/sub-2
in the case where the base date for management reports for a gift falls within the specified gift period: the period from the day following the immediately preceding specified base date, among the days on which each year elapses from the last day of the business succession period for a gift (referred to as "specified base dates" in (b)) (or, in the case where the day on which that one year elapses is the first specified base date, the day following the last day of the business succession period for a gift), until the next specified base date (limited to one falling within the business year following the business year to which that sales amount relates (limited to a business year preceding the business year specified by Cabinet Order as the business year in which that sales amount first recovered to the level before it fell under either Article 2, paragraph (5), item (iii) or item (iv) of the Small and Medium-sized Enterprise Credit Insurance Act)).
machine translation, not official
**第三十一項** 前項の規定は、第一項の規定の適用を受ける経営承継受贈者（前項第一号若しくは第二号の災害又は同項第三号の中小企業信用保険法第二条第五項第一号若しくは第二号の事由若しくは前項第四号の同条第五項第三号若しくは第四号の事由（以下この項において「災害等」という。）の発生前に第一項の規定の適用に係る贈与により同項の非上場株式等の取得をしていた者に限る。次項において同じ。）が財務省令で定めるところにより前項の規定の適用を受けたい旨を記載した届出書を当該災害等の発生した日から十月を経過する日までに納税地の所轄税務署長に提出した場合（当該税務署長においてやむを得ない事情があると認める場合には、当該届出書を当該期限後に提出した場合を含む。）に限り、適用する。
art-70-7/par-31 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-31
The provisions of the preceding paragraph apply only in the case where the successor donee to whom the provisions of paragraph (1) apply (limited to a person who had acquired the unlisted shares or similar interests referred to in paragraph (1) through a gift to which the provisions of that paragraph apply before the occurrence of the disaster referred to in item (i) or (ii) of the preceding paragraph, the event under Article 2, paragraph (5), item (i) or (ii) of the Small and Medium-sized Enterprise Credit Insurance Act referred to in item (iii) of that paragraph, or the event under paragraph (5), item (iii) or (iv) of that Article referred to in item (iv) of the preceding paragraph (referred to as a "disaster, etc." hereinafter in this paragraph); the same applies in the following paragraph) has submitted, pursuant to the provisions of Order of the Ministry of Finance, a written notification stating that the successor donee wishes to receive the application of the provisions of the preceding paragraph to the district director with jurisdiction over the place for tax payment by the day on which 10 months have elapsed from the day on which that disaster, etc. occurred (including the case where the successor donee has submitted that written notification after that deadline, if that district director finds that there were unavoidable circumstances).
machine translation, not official
**第三十二項** 経営承継受贈者が有する対象受贈非上場株式等に係る認定贈与承継会社が第三十項各号に掲げる場合に該当することとなつた場合において、当該経営承継受贈者又は当該認定贈与承継会社が経営贈与承継期間内に次の各号のいずれかに該当することとなつたときは、当該経営承継受贈者又は当該認定贈与承継会社は、それぞれ第十六項第一号又は第二号に掲げる場合に該当するものとみなして、この条の規定を適用する。
art-70-7/par-32 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-32
In the case where the certified gift succession company relating to the covered gifted unlisted shares or similar interests held by a successor donee has come to fall under the case listed in any of the items of paragraph (30), if the successor donee or the certified gift succession company has come to fall under any of the following items within the business succession period for a gift, the provisions of this Article apply by deeming the successor donee or the certified gift succession company to fall under the case listed in paragraph (16), item (i) or item (ii), respectively:
machine translation, not official
**一** 当該経営承継受贈者が当該認定贈与承継会社の非上場株式等の全部の譲渡等をしたとき（次のイ又はロのいずれかに該当するときに限るものとし、当該認定贈与承継会社が株式交換等により他の会社の株式交換完全子会社等となつたとき（当該他の会社が当該経営承継受贈者と政令で定める特別の関係がある者以外のものであり、かつ、当該株式交換等に際して当該他の会社の株式等の交付がないときに限る。）を除く。）。
art-70-7/par-32/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-32/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-32/item-1
when the successor donee has made a transfer, etc. of all of the unlisted shares or similar interests of the certified gift succession company (limited to when it falls under either (a) or (b) below, and excluding when the certified gift succession company has become a wholly owned subsidiary company resulting from a share exchange or share transfer of another company through a share exchange, etc. (limited to when the other company is an entity other than a person who has a special relationship specified by Cabinet Order with the successor donee and no shares, etc. of the other company are delivered upon that share exchange, etc.));
machine translation, not official
**イ** その譲渡等が当該経営承継受贈者と政令で定める特別の関係がある者以外の者のうちの一人の者として政令で定めるものに対して行うものであるとき。
art-70-7/par-32/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-32/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-32/item-1/sub-1
when that transfer, etc. is made to a person specified by Cabinet Order as a single person among persons other than those who have a special relationship specified by Cabinet Order with the successor donee;
machine translation, not official
**ロ** その譲渡等が、民事再生法の規定による再生計画又は会社更生法の規定による更生計画の認可の決定があつた場合において、当該再生計画又は当該更生計画に基づき当該非上場株式等を消却するために行うものであるとき。
art-70-7/par-32/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-32/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-32/item-1/sub-2
when that transfer, etc. is made, in the case where a confirmation order for a rehabilitation plan under the provisions of the Civil Rehabilitation Act or for a reorganization plan under the provisions of the Corporate Reorganization Act has been issued, in order to cancel those unlisted shares or similar interests based on that rehabilitation plan or that reorganization plan;
machine translation, not official
**二** 当該対象受贈非上場株式等に係る認定贈与承継会社について破産手続開始の決定又は特別清算開始の命令があつたとき。
art-70-7/par-32/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-32/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-32/item-2
when an order commencing bankruptcy proceedings or an order to commence special liquidation has been issued with regard to the certified gift succession company relating to the covered gifted unlisted shares or similar interests.
machine translation, not official
**第三十三項** 前項の規定の適用がある場合における第十六項の規定の適用については、同項第一号及び第二号中「の末日の翌日以後に」とあるのは、「内に」とする。
art-70-7/par-33 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-33
With regard to the application of the provisions of paragraph (16) in the case where the provisions of the preceding paragraph apply, the phrase "on or after the day following the last day of" in items (i) and (ii) of that paragraph is deemed to be replaced with "within".
machine translation, not official
**第三十四項** 第三十一項及び前項に定めるもののほか、第三十項及び第三十二項の規定の適用に関し必要な事項は、政令で定める。
art-70-7/par-34 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-34
Beyond what is provided for in paragraph (31) and the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (30) and (32) are specified by Cabinet Order.
machine translation, not official
**第三十五項** 経済産業大臣又は経済産業局長（中小企業における経営の承継の円滑化に関する法律第十七条の規定に基づく政令の規定により円滑化法認定を都道府県知事が行うこととされている場合には、当該都道府県知事。次項、次条第四十項及び第四十一項並びに第七十条の七の四第二十項及び第二十一項において同じ。）は、第一項の規定の適用を受ける経営承継受贈者又は同項の対象受贈非上場株式等若しくは当該対象受贈非上場株式等に係る認定贈与承継会社について、第三項から第五項までの規定による納税の猶予に係る期限の確定に係る事実に関し、法令の規定に基づき認定、確認、報告の受理その他の行為をしたことにより当該事実があつたことを知つた場合には、遅滞なく、当該対象受贈非上場株式等について当該事実が生じた旨その他財務省令で定める事項を、書面により、国税庁長官又は当該経営承継受贈者の納税地の所轄税務署長に通知しなければならない。
art-70-7/par-35 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-35 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-35
The Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry (or, in the case where the management succession certification is to be made by a prefectural governor pursuant to the provisions of a Cabinet Order based on the provisions of Article 17 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises, that prefectural governor; the same applies in the following paragraph, in paragraphs (40) and (41) of the following Article and in Article 70-7-4, paragraphs (20) and (21)) must, if any of them has come to know, as a result of having made a certification or confirmation, accepted a report or taken any other action based on the provisions of laws and regulations with regard to a fact relating to the fixing of the deadline of the tax payment grace period under the provisions of paragraphs (3) through (5) with respect to the successor donee to whom the provisions of paragraph (1) apply, the covered gifted unlisted shares or similar interests referred to in that paragraph or the certified gift succession company relating to those covered gifted unlisted shares or similar interests, that the fact has occurred, notify the Commissioner of the National Tax Agency or the district director with jurisdiction over the place for tax payment of that successor donee in writing, without delay, that the fact has occurred with regard to those covered gifted unlisted shares or similar interests and of other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第三十六項** 税務署長は、第一項の場合において経済産業大臣又は経済産業局長の事務（同項の規定の適用を受ける経営承継受贈者に関する事務で、前項の規定の適用に係るものに限る。）の処理を適正かつ確実に行うため必要があると認めるときは、経済産業大臣又は経済産業局長に対し、当該経営承継受贈者が第一項の規定の適用を受ける旨その他財務省令で定める事項を通知することができる。
art-70-7/par-36 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-36 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-36
If the district director, in the case referred to in paragraph (1), finds it necessary for the proper and reliable handling of the affairs of the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry (limited to affairs concerning the successor donee to whom the provisions of that paragraph apply that relate to the application of the provisions of the preceding paragraph), the district director may notify the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry that the successor donee receives the application of the provisions of paragraph (1), and of other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第三十七項** 第三項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-70-7/par-37 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-37 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-37
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第七十条の七の二（非上場株式等についての相続税の納税猶予及び免除） — Tax Payment Grace Period and Exemption for Inheritance Tax on Unlisted Shares or Similar Interests
caption: machine translation, not official
art-70-7-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2
**第一項** 認定承継会社の非上場株式等（議決権に制限のないものに限る。以下この項において同じ。）を有していた個人として政令で定める者（以下この条において「被相続人」という。）から相続又は遺贈により当該認定承継会社の非上場株式等の取得（経営承継期間の末日までに相続税の申告書（相続税法第二十七条第一項の規定による期限内申告書をいう。以下この条及び第七十条の七の四において同じ。）の提出期限（第六十九条の八第一項若しくは第二項の規定又は国税通則法第十条若しくは第十一条の規定により当該提出期限が延長された場合には、当該延長前の提出期限）が到来する相続又は遺贈による取得に限る。）をした経営承継相続人等が、当該相続に係る相続税の申告書の提出により納付すべき相続税の額のうち、当該非上場株式等で当該相続税の申告書にこの項の規定の適用を受けようとする旨の記載があるもの（当該相続の開始の時における当該認定承継会社の発行済株式又は出資（議決権に制限のない株式又は出資に限る。）の総数又は総額の三分の二に達するまでの部分として政令で定めるものに限る。以下この条において「対象非上場株式等」という。）に係る納税猶予分の相続税額に相当する相続税については、政令で定めるところにより当該相続税の申告書の提出期限までに当該納税猶予分の相続税額に相当する担保を提供した場合に限り、相続税法第三十三条の規定にかかわらず、当該経営承継相続人等の死亡の日まで、その納税を猶予する。
art-70-7-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-1
In the case where a successor heir, etc. who has acquired, by inheritance or bequest from an individual specified by Cabinet Order as a person who held unlisted shares or similar interests of a certified succession company (limited to those without restrictions on voting rights; the same applies hereinafter in this paragraph) (referred to as the "decedent" hereinafter in this Article), unlisted shares or similar interests of that certified succession company (limited to an acquisition by inheritance or bequest for which the due date for filing the inheritance tax return (meaning the return filed by the due date under the provisions of Article 27, paragraph (1) of the Inheritance Tax Act; the same applies hereinafter in this Article and in Article 70-7-4) (or, in the case where that filing due date has been extended pursuant to the provisions of Article 69-8, paragraph (1) or (2), or Article 10 or Article 11 of the Act on General Rules for National Taxes, the filing due date before that extension) arrives by the last day of the business succession period), with regard to the inheritance tax equivalent to the inheritance tax subject to deferral relating to those unlisted shares or similar interests for which the inheritance tax return states that the successor heir, etc. seeks the application of the provisions of this paragraph (limited to the part specified by Cabinet Order as the part up to two-thirds of the total number or total amount of the issued shares of or capital contributions to the certified succession company (limited to shares or capital contributions without restrictions on voting rights) as of the time of the commencement of the succession; referred to as "covered unlisted shares or similar interests" hereinafter in this Article), out of the amount of inheritance tax payable upon the filing of the inheritance tax return relating to that succession, notwithstanding the provisions of Article 33 of the Inheritance Tax Act, a grace period for that tax payment is granted until the day of the death of that successor heir, etc., only in the case where security equivalent to that inheritance tax subject to deferral has been provided, pursuant to the provisions of Cabinet Order, by the due date for filing that inheritance tax return.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-70-7-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 認定承継会社 中小企業における経営の承継の円滑化に関する法律第二条に規定する中小企業者のうち円滑化法認定を受けた会社（合併により当該会社が消滅した場合その他の財務省令で定める場合には、当該会社に相当するものとして財務省令で定めるもの）で、前項の規定の適用に係る相続の開始の時において、次に掲げる要件の全てを満たすものをいう。
art-70-7-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-1
certified succession company: a company that has received the management succession certification, among small and medium sized enterprises prescribed in Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises (or, in the case where that company has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, an entity specified by Order of the Ministry of Finance as equivalent to that company), that satisfies all of the following requirements as of the time of commencement of the succession to which the provisions of the preceding paragraph apply:
machine translation, not official
**イ** 当該会社の常時使用従業員（常時使用する従業員として財務省令で定めるものをいう。以下この条において同じ。）の数が一人以上であること。
art-70-7-2/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-1/sub-1
the number of regular employees (meaning those specified by Order of the Ministry of Finance as employees who are regularly employed; the same applies hereinafter in this Article) of the company is one or more;
machine translation, not official
**ロ** 当該会社が、資産保有型会社又は資産運用型会社のうち政令で定めるものに該当しないこと。
art-70-7-2/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-1/sub-2
the company does not fall under the category of an asset-holding company or asset-management company specified by Cabinet Order;
machine translation, not official
**ハ** 当該会社（ハにおいて「特定会社」という。）の株式等（株式又は出資をいう。以下この条において同じ。）及び特別関係会社（当該特定会社と政令で定める特別の関係がある会社をいう。以下この項及び第十四項第十一号において同じ。）のうち当該特定会社と密接な関係を有する会社として政令で定める会社（ニ及び次項第十六号において「特定特別関係会社」という。）の株式等が、非上場株式等に該当すること。
art-70-7-2/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-1/sub-3
the shares, etc. (meaning shares or capital contributions; the same applies hereinafter in this Article) of the company (referred to as the "specified company" in (c)) and the shares, etc. of a company specified by Cabinet Order as a company that has a close relationship with the specified company (referred to as a "specified specially related company" in (d) and in item (xvi) of the following paragraph), among specially related companies (meaning companies that have a special relationship specified by Cabinet Order with the specified company; the same applies hereinafter in this paragraph and in paragraph (14), item (xi)), fall under the category of unlisted shares or similar interests;
machine translation, not official
**ニ** 当該会社及び特定特別関係会社が、前条第二項第一号ニに規定する風俗営業会社に該当しないこと。
art-70-7-2/par-2/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-1/sub-4
the company and specified specially related companies do not fall under the category of a sex-related business company prescribed in paragraph (2), item (i), (d) of the preceding Article;
machine translation, not official
**ホ** 当該会社の特別関係会社が会社法第二条第二号に規定する外国会社に該当する場合（当該会社又は当該会社との間に支配関係がある法人が当該特別関係会社の株式等を有する場合に限る。）にあつては、当該会社の常時使用従業員の数が五人以上であること。
art-70-7-2/par-2/item-1/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-1/sub-5
in the case where a specially related company of the company falls under the category of a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to the case where the company or a corporation that has a controlling relationship with the company holds shares, etc. of that specially related company), the number of regular employees of the company is five or more;
machine translation, not official
**ヘ** イからホまでに掲げるもののほか、会社の円滑な事業の運営を確保するために必要とされる要件として政令で定めるものを備えているものであること。
art-70-7-2/par-2/item-1/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-1/sub-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-1/sub-6
beyond what is listed in (a) through (e), the company satisfies the requirements specified by Cabinet Order as requirements necessary for ensuring the smooth operation of the business of a company.
machine translation, not official
**二** 非上場株式等 前条第二項第二号に定める株式等をいう。
art-70-7-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-2
unlisted shares or similar interests: the shares, etc. specified in paragraph (2), item (ii) of the preceding Article;
machine translation, not official
**三** 経営承継相続人等 被相続人から前項の規定の適用に係る相続又は遺贈により認定承継会社の非上場株式等の取得をした個人で、次に掲げる要件の全てを満たす者（その者が二以上ある場合には、当該認定承継会社が定めた一の者に限る。）をいう。
art-70-7-2/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-3
successor heir, etc.: an individual who has acquired unlisted shares or similar interests of a certified succession company from the decedent through inheritance or bequest to which the provisions of the preceding paragraph apply and who satisfies all of the following requirements (or, in the case where there are two or more such individuals, limited to the one person determined by that certified succession company):
machine translation, not official
**イ** 当該個人が、当該相続の開始の日の翌日から五月を経過する日において、当該認定承継会社の代表権を有していること。
art-70-7-2/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-3/sub-1
the individual has the authority of representation of the certified succession company on the day on which five months have elapsed from the day following the day of the commencement of the succession;
machine translation, not official
**ロ** 当該相続の開始の時において、当該個人及び当該個人と政令で定める特別の関係がある者の有する当該認定承継会社の非上場株式等に係る議決権の数の合計が、当該認定承継会社に係る総株主等議決権数の百分の五十を超える数であること。
art-70-7-2/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-3/sub-2
as of the time of the commencement of the succession, the total number of voting rights relating to the unlisted shares or similar interests of the certified succession company held by the individual and persons who have a special relationship specified by Cabinet Order with the individual exceeds 50 percent of the total number of voting rights of all shareholders, etc. of the certified succession company;
machine translation, not official
**ハ** 当該相続の開始の時において、当該個人が有する当該認定承継会社の非上場株式等に係る議決権の数が、当該個人とロに規定する政令で定める特別の関係がある者のうちいずれの者が有する当該認定承継会社の非上場株式等に係る議決権の数をも下回らないこと。
art-70-7-2/par-2/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-3/sub-3
as of the time of the commencement of the succession, the number of voting rights relating to the unlisted shares or similar interests of the certified succession company held by the individual is not less than the number of voting rights relating to the unlisted shares or similar interests of the certified succession company held by any of the persons who have a special relationship specified by Cabinet Order prescribed in (b) with the individual;
machine translation, not official
**ニ** 当該個人が、当該相続の開始の時から当該相続に係る相続税の申告書の提出期限（当該提出期限前に当該個人が死亡した場合には、その死亡の日）まで引き続き当該相続又は遺贈により取得をした当該認定承継会社の対象非上場株式等の全てを有していること。
art-70-7-2/par-2/item-3/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-3/sub-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-3/sub-4
the individual has continuously held all of the covered unlisted shares or similar interests of the certified succession company acquired through that inheritance or bequest from the time of the commencement of the succession until the due date for filing the inheritance tax return relating to that succession (or, in the case where the individual dies before that filing due date, the day of that death);
machine translation, not official
**ホ** 当該個人が、当該認定承継会社の非上場株式等について第七十条の七の五第一項、第七十条の七の六第一項又は第七十条の七の八第一項の規定の適用を受けていないこと。
art-70-7-2/par-2/item-3/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-3/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-3/sub-5
the individual has not received the application of the provisions of Article 70-7-5, paragraph (1), Article 70-7-6, paragraph (1) or Article 70-7-8, paragraph (1) with regard to the unlisted shares or similar interests of the certified succession company;
machine translation, not official
**ヘ** 当該個人が、当該認定承継会社の経営を確実に承継すると認められる要件として財務省令で定めるものを満たしていること。
art-70-7-2/par-2/item-3/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-3/sub-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-3/sub-6
the individual satisfies the requirements specified by Order of the Ministry of Finance as requirements by which the individual is found to reliably succeed to the management of the certified succession company.
machine translation, not official
**四** 円滑化法認定 前条第二項第四号に定める認定をいう。
art-70-7-2/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-4
management succession certification: the certification specified in paragraph (2), item (iv) of the preceding Article;
machine translation, not official
**五** 納税猶予分の相続税額 イに掲げる金額からロに掲げる金額を控除した残額をいう。
art-70-7-2/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-5
inheritance tax subject to deferral: the remaining amount after deducting the amount listed in (b) from the amount listed in (a);
machine translation, not official
**イ** 前項の規定の適用に係る対象非上場株式等の価額（当該対象非上場株式等に係る認定承継会社又は当該認定承継会社の特別関係会社であつて当該認定承継会社との間に支配関係がある法人（イにおいて「認定承継会社等」という。）が会社法第二条第二号に規定する外国会社（当該認定承継会社の特別関係会社に該当するものに限る。）その他政令で定める法人の株式等（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。）を有する場合には、当該認定承継会社等が当該株式等を有していなかつたものとして計算した価額。ロにおいて同じ。）を前項の経営承継相続人等に係る相続税の課税価格とみなして、相続税法第十三条から第十九条までの規定を適用して政令で定めるところにより計算した当該経営承継相続人等の相続税の額
art-70-7-2/par-2/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-5/sub-1
the amount of inheritance tax of the successor heir, etc. calculated pursuant to the provisions of Cabinet Order by applying the provisions of Articles 13 through 19 of the Inheritance Tax Act, deeming the value of the covered unlisted shares or similar interests to which the provisions of the preceding paragraph apply (or, in the case where the certified succession company relating to those covered unlisted shares or similar interests, or a specially related company of that certified succession company that is a corporation having a controlling relationship with that certified succession company (referred to as a "certified succession company, etc." in (a)), holds shares, etc. (including investment equity prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations) of a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to one that falls under the category of a specially related company of that certified succession company) or of any other corporation specified by Cabinet Order, the value calculated on the assumption that the certified succession company, etc. did not hold those shares, etc.; the same applies in (b)) to be the taxable value of inheritance tax relating to the successor heir, etc. referred to in the preceding paragraph;
machine translation, not official
**ロ** 前項の規定の適用に係る対象非上場株式等の価額に百分の二十を乗じて計算した金額を同項の経営承継相続人等に係る相続税の課税価格とみなして、相続税法第十三条から第十九条までの規定を適用して政令で定めるところにより計算した当該経営承継相続人等の相続税の額
art-70-7-2/par-2/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-5/sub-2
the amount of inheritance tax of the successor heir, etc. calculated pursuant to the provisions of Cabinet Order by applying the provisions of Articles 13 through 19 of the Inheritance Tax Act, deeming the amount calculated by multiplying the value of the covered unlisted shares or similar interests to which the provisions of the preceding paragraph apply by 20 percent to be the taxable value of inheritance tax relating to the successor heir, etc. referred to in that paragraph.
machine translation, not official
**六** 経営承継期間 前項の規定の適用に係る相続に係る相続税の申告書の提出期限の翌日から次に掲げる日のいずれか早い日又は当該相続に係る経営承継相続人等の死亡の日の前日のいずれか早い日までの期間をいう。
art-70-7-2/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-6
business succession period: the period from the day following the due date for filing the inheritance tax return relating to the succession to which the provisions of the preceding paragraph apply until the earlier of the following days, or the day preceding the day of the death of the successor heir, etc. relating to that succession, whichever is earlier;
machine translation, not official
**イ** 当該経営承継相続人等の最初の前項の規定の適用に係る相続に係る相続税の申告書の提出期限の翌日以後五年を経過する日
art-70-7-2/par-2/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-6/sub-1
the day on which five years have elapsed on or after the day following the due date for filing the inheritance tax return relating to the first succession of the successor heir, etc. to which the provisions of the preceding paragraph apply;
machine translation, not official
**ロ** 当該経営承継相続人等の最初の前条第一項の規定の適用に係る贈与の日の属する年分の同項に規定する贈与税の申告書の提出期限の翌日以後五年を経過する日
art-70-7-2/par-2/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-6/sub-2
the day on which five years have elapsed on or after the day following the due date for filing the gift tax return prescribed in paragraph (1) of the preceding Article for the year that includes the day of the first gift of the successor heir, etc. to which the provisions of that paragraph apply.
machine translation, not official
**七** 経営報告基準日 次のイ又はロに掲げる期間の区分に応じイ又はロに定める日をいう。
art-70-7-2/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-7
base date for management reports: the day specified in (a) or (b) below according to the category of the periods listed in (a) or (b);
machine translation, not official
**イ** 経営承継期間 前項の規定の適用に係る相続に係る相続税の申告書の提出期限（経営承継相続人等が同項の規定の適用を受ける前に同項の対象非上場株式等に係る認定承継会社の非上場株式等について前条第一項の規定の適用を受けている場合には、同項に規定する贈与税の申告書の提出期限）の翌日から一年を経過するごとの日（第十項において「第一種基準日」という。）
art-70-7-2/par-2/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-7/sub-1
the business succession period: each day on which one year elapses from the day following the due date for filing the inheritance tax return relating to the succession to which the provisions of the preceding paragraph apply (or, in the case where, before receiving the application of the provisions of that paragraph, the successor heir, etc. has received the application of the provisions of paragraph (1) of the preceding Article with regard to the unlisted shares or similar interests of the certified succession company relating to the covered unlisted shares or similar interests referred to in the preceding paragraph, the due date for filing the gift tax return prescribed in paragraph (1) of the preceding Article) (referred to as a "type 1 base date" in paragraph (10));
machine translation, not official
**ロ** 経営承継期間の末日の翌日から納税猶予分の相続税額（既に第四項又は第五項の規定の適用があつた場合には、これらの規定の適用があつた対象非上場株式等の価額に対応する部分の額として政令で定めるところにより計算した金額を除く。以下この条において「猶予中相続税額」という。）に相当する相続税の全部につき前項、次項から第五項まで、第十二項、第十三項又は第十五項の規定による納税の猶予に係る期限が確定する日までの期間 当該末日の翌日から三年を経過するごとの日（第十項において「第二種基準日」という。）
art-70-7-2/par-2/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-7/sub-2
the period from the day following the last day of the business succession period until the day on which the deadline of the tax payment grace period under the provisions of the preceding paragraph, the following paragraph through paragraph (5), paragraph (12), paragraph (13) or paragraph (15) is fixed for all of the inheritance tax equivalent to the inheritance tax subject to deferral (excluding, in the case where the provisions of paragraph (4) or paragraph (5) have already been applied, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of the covered unlisted shares or similar interests to which those provisions have been applied; referred to as the "amount of inheritance tax under a grace period" hereinafter in this Article): each day on which three years elapse from the day following that last day (referred to as a "type 2 base date" in paragraph (10)).
machine translation, not official
**八** 資産保有型会社 前条第二項第八号に定める会社をいう。
art-70-7-2/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-8
asset-holding company: the company specified in paragraph (2), item (viii) of the preceding Article;
machine translation, not official
**九** 資産運用型会社 前条第二項第九号に定める会社をいう。
art-70-7-2/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-9
asset-management company: the company specified in paragraph (2), item (ix) of the preceding Article.
machine translation, not official
**第三項** 経営承継期間内に第一項の規定の適用を受ける経営承継相続人等又は同項の対象非上場株式等（合併により当該対象非上場株式等に係る認定承継会社が消滅した場合その他の財務省令で定める場合には、当該対象非上場株式等に相当するものとして財務省令で定めるもの。以下この条において同じ。）に係る認定承継会社について次の各号に掲げる場合のいずれかに該当することとなつた場合には、同項の規定にかかわらず、当該各号に定める日から二月を経過する日（当該各号に定める日から当該二月を経過する日までの間に当該経営承継相続人等が死亡した場合には、当該経営承継相続人等の相続人（包括受遺者を含む。以下この条において同じ。）が当該経営承継相続人等の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
art-70-7-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3
In the case where, within the business succession period, the successor heir, etc. to whom the provisions of paragraph (1) apply, or the certified succession company relating to the covered unlisted shares or similar interests referred to in that paragraph (or, in the case where the certified succession company relating to those covered unlisted shares or similar interests has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, those specified by Order of the Ministry of Finance as equivalent to those covered unlisted shares or similar interests; the same applies hereinafter in this Article), has come to fall under any of the cases listed in the following items, notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of that paragraph is the day on which two months have elapsed from the day specified in the relevant item (or, in the case where the successor heir, etc. dies during the period from the day specified in that item until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of the successor heir, etc. (including a universal legatee; the same applies hereinafter in this Article) came to know of the commencement of the succession due to the death of the successor heir, etc.):
machine translation, not official
**一** 当該経営承継相続人等がその有する当該対象非上場株式等に係る認定承継会社の代表権を有しないこととなつた場合（当該代表権を有しないこととなつたことについて財務省令で定めるやむを得ない理由がある場合を除く。） その有しないこととなつた日
art-70-7-2/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-1
in the case where the successor heir, etc. has ceased to have the authority of representation of the certified succession company relating to the covered unlisted shares or similar interests held by the successor heir, etc. (excluding the case where there is an unavoidable reason specified by Order of the Ministry of Finance for having ceased to have that authority of representation): the day on which the successor heir, etc. ceased to have it;
machine translation, not official
**二** 従業員数確認期間（当該対象非上場株式等に係る認定承継会社の非上場株式等について第一項又は前条第一項の規定の適用を受けるために提出する最初の相続税の申告書又は同項に規定する贈与税の申告書の提出期限の翌日から同日以後五年を経過する日（当該経営承継相続人等が同日までに死亡した場合には、その死亡の日の前日）までの期間をいう。以下この号及び第三十一項第二号イにおいて同じ。）内に存する各基準日（当該提出期限の翌日から一年を経過するごとの日をいう。以下この号及び同項第二号イにおいて同じ。）における当該対象非上場株式等に係る認定承継会社の常時使用従業員の数の合計を従業員数確認期間の末日において従業員数確認期間内に存する基準日の数で除して計算した数が、当該常時使用従業員の雇用が確保されているものとして政令で定める数を下回る数となつた場合 従業員数確認期間の末日
art-70-7-2/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-2
in the case where the number calculated by dividing the total number of regular employees of the certified succession company relating to the covered unlisted shares or similar interests as of each base date (meaning each day on which one year elapses from the day following that filing deadline; the same applies hereinafter in this item and in item (ii), (a) of that paragraph) falling within the employee number confirmation period (meaning the period from the day following the filing deadline of the first inheritance tax return, or of the gift tax return prescribed in paragraph (1) of the preceding Article, that is filed in order to receive the application of the provisions of paragraph (1) of this Article or paragraph (1) of the preceding Article with regard to the unlisted shares or similar interests of the certified succession company relating to the covered unlisted shares or similar interests, until the day on which five years have elapsed on or after that day (or, in the case where the successor heir, etc. has died by that day, the day preceding the day of that death); the same applies hereinafter in this item and in paragraph (31), item (ii), (a)) by the number of base dates falling within the employee number confirmation period, as of the last day of the employee number confirmation period, has fallen below the number specified by Cabinet Order as the number at which the employment of those regular employees is deemed to be secured: the last day of the employee number confirmation period;
machine translation, not official
**三** 当該経営承継相続人等及び当該経営承継相続人等と政令で定める特別の関係がある者の有する議決権の数（当該対象非上場株式等に係る認定承継会社の非上場株式等に係るものに限る。）の合計が当該認定承継会社の総株主等議決権数の百分の五十以下となつた場合（当該経営承継相続人等がその有する当該対象非上場株式等に係る認定承継会社の代表権を有しないこととなつた場合（第一号に規定する財務省令で定めるやむを得ない理由がある場合に限る。次項の表の第一号の上欄及び第十六項第二号において同じ。）において、当該経営承継相続人等が当該対象非上場株式等（当該対象非上場株式等以外の当該認定承継会社に係る対象非上場株式等又は当該認定承継会社に係る前条第一項に規定する対象受贈非上場株式等若しくは第七十条の七の四第一項に規定する対象相続非上場株式等を含む。以下この号、第五号及び第六号において「適用対象非上場株式等」という。）につき前条第一項又は第七十条の七の五第一項の規定の適用に係る贈与（当該贈与と併せて行う当該適用対象非上場株式等の贈与を含む。同表の第一号において同じ。）をしたときを除く。次号及び第五号において同じ。） 当該百分の五十以下となつた日
art-70-7-2/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-3
in the case where the total number of voting rights held by the successor heir, etc. and persons who have a special relationship specified by Cabinet Order with the successor heir, etc. (limited to voting rights relating to the unlisted shares or similar interests of the certified succession company relating to the covered unlisted shares or similar interests) has become 50 percent or less of the total number of voting rights of all shareholders, etc. of the certified succession company (excluding the case where, in the case where the successor heir, etc. has ceased to have the authority of representation of the certified succession company relating to the covered unlisted shares or similar interests held by the successor heir, etc. (limited to the case where there is an unavoidable reason specified by Order of the Ministry of Finance prescribed in item (i); the same applies in the left-hand column of item (i) of the table in the following paragraph and in paragraph (16), item (ii)), the successor heir, etc. has made a gift to which the provisions of paragraph (1) of the preceding Article or Article 70-7-5, paragraph (1) apply (including a gift of the eligible unlisted shares, etc. made together with that gift; the same applies in item (i) of that table) of the covered unlisted shares or similar interests (including covered unlisted shares or similar interests relating to the certified succession company other than those covered unlisted shares or similar interests, and covered gifted unlisted shares or similar interests prescribed in paragraph (1) of the preceding Article or covered inherited unlisted shares or similar interests prescribed in Article 70-7-4, paragraph (1) relating to the certified succession company; referred to as "eligible unlisted shares, etc." in this item and in items (v) and (vi)); the same applies in the following item and in item (v)): the day on which it became 50 percent or less;
machine translation, not official
**四** 当該経営承継相続人等と前号に規定する政令で定める特別の関係がある者のうちいずれかの者が、当該経営承継相続人等が有する当該対象非上場株式等に係る認定承継会社の非上場株式等に係る議決権の数を超える数の当該非上場株式等に係る議決権を有することとなつた場合 その有することとなつた日
art-70-7-2/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-4
in the case where any of the persons who have a special relationship specified by Cabinet Order prescribed in the preceding item with the successor heir, etc. has come to hold voting rights relating to the unlisted shares or similar interests of the certified succession company relating to the covered unlisted shares or similar interests held by the successor heir, etc. in a number exceeding the number of voting rights relating to those unlisted shares or similar interests held by the successor heir, etc.: the day on which that person came to hold them;
machine translation, not official
**五** 当該経営承継相続人等が適用対象非上場株式等の一部の譲渡又は贈与（以下この条において「譲渡等」という。）をした場合 当該譲渡等をした日
art-70-7-2/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-5
in the case where the successor heir, etc. has made a transfer or gift (referred to as a "transfer, etc." hereinafter in this Article) of part of the eligible unlisted shares, etc.: the day on which that transfer, etc. was made;
machine translation, not official
**六** 当該経営承継相続人等が適用対象非上場株式等の全部の譲渡等をした場合（適用対象非上場株式等に係る認定承継会社が株式交換又は株式移転（以下この条において「株式交換等」という。）により他の会社の株式交換完全子会社等（会社法第七百六十八条第一項第一号に規定する株式交換完全子会社又は同法第七百七十三条第一項第五号に規定する株式移転完全子会社をいう。以下この条において同じ。）となつた場合を除く。） 当該譲渡等をした日
art-70-7-2/par-3/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-6
in the case where the successor heir, etc. has made a transfer, etc. of all of the eligible unlisted shares, etc. (excluding the case where the certified succession company relating to the eligible unlisted shares, etc. has become a wholly owned subsidiary company resulting from a share exchange or share transfer (meaning a wholly owned subsidiary company resulting from the share exchange prescribed in Article 768, paragraph (1), item (i) of the Companies Act or a wholly owned subsidiary company resulting from a share transfer prescribed in Article 773, paragraph (1), item (v) of that Act; the same applies hereinafter in this Article) of another company through a share exchange or share transfer (referred to as a "share exchange, etc." hereinafter in this Article)): the day on which that transfer, etc. was made;
machine translation, not official
**七** 第五項の表の第五号の上欄又は同表の第六号の上欄に掲げる場合 それぞれ同表の第五号の下欄又は同表の第六号の下欄に掲げる日
art-70-7-2/par-3/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-7
in the case listed in the left-hand column of item (v) or in the left-hand column of item (vi) of the table in paragraph (5): the day listed in the right-hand column of item (v) or in the right-hand column of item (vi) of that table, respectively;
machine translation, not official
**八** 当該対象非上場株式等に係る認定承継会社が解散をした場合（合併により消滅する場合を除く。）又は会社法その他の法律の規定により解散をしたものとみなされた場合 当該解散をした日又はそのみなされた解散の日
art-70-7-2/par-3/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-8
in the case where the certified succession company relating to the covered unlisted shares or similar interests has dissolved (excluding the case where it is extinguished through a merger) or has been deemed to have dissolved pursuant to the provisions of the Companies Act or any other Act: the day of that dissolution or the day of that deemed dissolution;
machine translation, not official
**九** 当該対象非上場株式等に係る認定承継会社が資産保有型会社又は資産運用型会社のうち政令で定めるものに該当することとなつた場合 その該当することとなつた日
art-70-7-2/par-3/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-9
in the case where the certified succession company relating to the covered unlisted shares or similar interests has come to fall under the category of an asset-holding company or asset-management company specified by Cabinet Order: the day on which it came to fall under that category;
machine translation, not official
**十** 当該対象非上場株式等に係る認定承継会社の事業年度における総収入金額（主たる事業活動から生ずる収入の額とされるべきものとして財務省令で定めるものに限る。）が零となつた場合 当該事業年度終了の日
art-70-7-2/par-3/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3/item-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-10
in the case where the gross revenue (limited to the revenue specified by Order of the Ministry of Finance as what is to be treated as the amount of revenue arising from its principal business activities) of the certified succession company relating to the covered unlisted shares or similar interests in a business year has become zero: the end of that business year;
machine translation, not official
**十一** 当該対象非上場株式等に係る認定承継会社が、会社法第四百四十七条第一項若しくは第六百二十六条第一項の規定により資本金の額の減少をした場合又は同法第四百四十八条第一項の規定により準備金の額の減少をした場合（同法第三百九条第二項第九号イ及びロに該当する場合その他これに類する場合として財務省令で定める場合を除く。） 当該資本金の額の減少又は当該準備金の額の減少がその効力を生じた日
art-70-7-2/par-3/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3/item-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-11
in the case where the certified succession company relating to the covered unlisted shares or similar interests has reduced the amount of its stated capital pursuant to the provisions of Article 447, paragraph (1) or Article 626, paragraph (1) of the Companies Act, or has reduced the amount of its reserves pursuant to the provisions of Article 448, paragraph (1) of that Act (excluding the case falling under Article 309, paragraph (2), item (ix), (a) and (b) of that Act and any other case specified by Order of the Ministry of Finance as being similar thereto): the day on which that reduction of the amount of stated capital or that reduction of the amount of reserves became effective;
machine translation, not official
**十二** 当該経営承継相続人等が第一項の規定の適用を受けることをやめる旨を記載した届出書を納税地の所轄税務署長に提出した場合 当該届出書の提出があつた日
art-70-7-2/par-3/item-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3/item-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-12
in the case where the successor heir, etc. has submitted to the district director with jurisdiction over the place for tax payment a written notification stating that the successor heir, etc. will cease to receive the application of the provisions of paragraph (1): the day on which that written notification was submitted;
machine translation, not official
**十三** 当該対象非上場株式等に係る認定承継会社が合併により消滅した場合（当該合併により当該認定承継会社に相当するものが存する場合として財務省令で定める場合（次項の表の第二号の上欄において「適格合併をした場合」という。）を除く。） 当該合併がその効力を生じた日
art-70-7-2/par-3/item-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3/item-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-13
in the case where the certified succession company relating to the covered unlisted shares or similar interests has been extinguished through a merger (excluding the case specified by Order of the Ministry of Finance as a case where an entity equivalent to the certified succession company exists as a result of that merger (referred to as the "case where it has carried out a qualified merger" in the left-hand column of item (ii) of the table in the following paragraph)): the day on which that merger became effective;
machine translation, not official
**十四** 当該対象非上場株式等に係る認定承継会社が株式交換等により他の会社の株式交換完全子会社等となつた場合（当該株式交換等により当該認定承継会社に相当するものが存する場合として財務省令で定める場合（次項の表の第二号の上欄において「適格交換等をした場合」という。）を除く。） 当該株式交換等がその効力を生じた日
art-70-7-2/par-3/item-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3/item-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-14
in the case where the certified succession company relating to the covered unlisted shares or similar interests has become a wholly owned subsidiary company resulting from a share exchange or share transfer of another company through a share exchange, etc. (excluding the case specified by Order of the Ministry of Finance as a case where an entity equivalent to the certified succession company exists as a result of that share exchange, etc. (referred to as the "case where it has carried out a qualified share exchange, etc." in the left-hand column of item (ii) of the table in the following paragraph)): the day on which that share exchange, etc. became effective;
machine translation, not official
**十五** 当該対象非上場株式等に係る認定承継会社の株式等が非上場株式等に該当しないこととなつた場合 その該当しないこととなつた日
art-70-7-2/par-3/item-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3/item-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-15
in the case where the shares, etc. of the certified succession company relating to the covered unlisted shares or similar interests have ceased to fall under the category of unlisted shares or similar interests: the day on which they ceased to fall under that category;
machine translation, not official
**十六** 当該対象非上場株式等に係る認定承継会社又は当該認定承継会社の特定特別関係会社が前条第二項第一号ニに規定する風俗営業会社に該当することとなつた場合 その該当することとなつた日
art-70-7-2/par-3/item-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3/item-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-16
in the case where the certified succession company relating to the covered unlisted shares or similar interests or a specified specially related company of the certified succession company has come to fall under the category of a sex-related business company prescribed in paragraph (2), item (i), (d) of the preceding Article: the day on which it came to fall under that category;
machine translation, not official
**十七** 前各号に掲げる場合のほか、経営承継相続人等による対象非上場株式等に係る認定承継会社の円滑な事業の運営に支障を及ぼすおそれがある場合として政令で定める場合 政令で定める日
art-70-7-2/par-3/item-17 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3/item-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-17
beyond the cases listed in the preceding items, in the case specified by Cabinet Order as a case where there is a risk of hindering the smooth operation of the business of the certified succession company relating to the covered unlisted shares or similar interests by the successor heir, etc.: the day specified by Cabinet Order.
machine translation, not official
**第四項** 経営承継期間内に第一項の規定の適用を受ける経営承継相続人等又は同項の対象非上場株式等に係る認定承継会社について次の表の各号の上欄に掲げる場合に該当することとなつた場合には、当該各号の中欄に掲げる金額に相当する相続税については、同項の規定にかかわらず、当該各号の下欄に掲げる日から二月を経過する日（当該各号の下欄に掲げる日から当該二月を経過する日までの間に当該経営承継相続人等が死亡した場合には、当該経営承継相続人等の相続人が当該経営承継相続人等の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
一 当該経営承継相続人等がその有する当該対象非上場株式等に係る認定承継会社の代表権を有しないこととなつた場合において、当該経営承継相続人等が当該対象非上場株式等の一部につき前条第一項又は第七十条の七の五第一項の規定の適用に係る贈与をしたとき。 猶予中相続税額のうち、当該贈与をした対象非上場株式等の数又は金額に対応する部分の額として政令で定めるところにより計算した金額 当該贈与をした日
二 当該認定承継会社が適格合併をした場合又は適格交換等をした場合において、当該対象非上場株式等に係る経営承継相続人等が、当該適格合併をした場合における合併又は当該適格交換等をした場合における株式交換等に際して、吸収合併存続会社等（会社法第七百四十九条第一項に規定する吸収合併存続会社又は同法第七百五十三条第一項に規定する新設合併設立会社をいう。次項の表の第三号の中欄及び第十七項第三号において同じ。）及び他の会社（当該認定承継会社が株式交換等により他の会社の株式交換完全子会社等となつた場合における当該他の会社をいう。）の株式等以外の金銭その他の資産の交付を受けたとき。 猶予中相続税額のうち、当該金銭その他の資産の額に対応する部分の額として政令で定めるところにより計算した金額 当該合併又は当該株式交換等がその効力を生じた日
art-70-7-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-4
In the case where, within the business succession period, the successor heir, etc. to whom the provisions of paragraph (1) apply, or the certified succession company relating to the covered unlisted shares or similar interests referred to in that paragraph, has come to fall under the case listed in the left-hand column of an item of the following table, notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of that paragraph for the inheritance tax equivalent to the amount listed in the middle column of that item is the day on which two months have elapsed from the day listed in the right-hand column of that item (or, in the case where the successor heir, etc. dies during the period from the day listed in the right-hand column of that item until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of the successor heir, etc. came to know of the commencement of the succession due to the death of the successor heir, etc.).
(i) In the case where the successor heir, etc. has ceased to have the authority of representation of the certified succession company relating to the covered unlisted shares or similar interests held by the successor heir, etc., when the successor heir, etc. has made a gift to which the provisions of paragraph (1) of the preceding Article or Article 70-7-5, paragraph (1) apply of part of the covered unlisted shares or similar interests. The amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of inheritance tax under a grace period, that corresponds to the number or amount of the covered unlisted shares or similar interests of which that gift was made The day on which that gift was made
(ii) In the case where the certified succession company has carried out a qualified merger or has carried out a qualified share exchange, etc., when the successor heir, etc. relating to the covered unlisted shares or similar interests has received, upon the merger in the case where it has carried out a qualified merger or upon the share exchange, etc. in the case where it has carried out a qualified share exchange, etc., the delivery of money or other assets other than the shares, etc. of the surviving company in an absorption-type merger, etc. (meaning a surviving company in an absorption-type merger prescribed in Article 749, paragraph (1) of the Companies Act or a company incorporated in a consolidation-type merger prescribed in Article 753, paragraph (1) of that Act; the same applies in the middle column of item (iii) of the table in the following paragraph and in paragraph (17), item (iii)) and of the other company (meaning the other company in the case where the certified succession company has become a wholly owned subsidiary company resulting from a share exchange or share transfer of that other company through a share exchange, etc.). The amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of inheritance tax under a grace period, that corresponds to the amount of that money or other assets The day on which that merger or that share exchange, etc. became effective
machine translation, not official
**第五項** 経営承継期間の末日の翌日から猶予中相続税額に相当する相続税の全部につき第一項、この項、第十二項、第十三項又は第十五項の規定による納税の猶予に係る期限が確定する日までの間において、第一項の規定の適用を受ける経営承継相続人等又は同項の対象非上場株式等に係る認定承継会社について次の表の各号の上欄に掲げる場合に該当することとなつた場合には、当該各号の中欄に掲げる金額に相当する相続税については、同項の規定にかかわらず、当該各号の下欄に掲げる日から二月を経過する日（当該各号の下欄に掲げる日から当該二月を経過する日までの間に当該経営承継相続人等が死亡した場合には、当該経営承継相続人等の相続人が当該経営承継相続人等の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
一 第三項第六号又は第八号から第十二号までに掲げる場合 猶予中相続税額 同項第六号又は第八号から第十二号までに定める日
二 当該経営承継相続人等が当該対象非上場株式等の一部の譲渡等をした場合 猶予中相続税額のうち、当該譲渡等をした対象非上場株式等の数又は金額に対応する部分の額として政令で定めるところにより計算した金額 当該譲渡等をした日
三 当該認定承継会社が合併により消滅した場合 猶予中相続税額（当該合併に際して吸収合併存続会社等の株式等の交付があつた場合には、当該株式等の価額に対応する部分の額として政令で定めるところにより計算した金額を除く。） 当該合併がその効力を生じた日
四 当該認定承継会社が株式交換等により他の会社の株式交換完全子会社等となつた場合 猶予中相続税額（当該株式交換等に際して当該他の会社の株式等の交付があつた場合には、当該株式等の価額に対応する部分の額として政令で定めるところにより計算した金額を除く。） 当該株式交換等がその効力を生じた日
五 当該認定承継会社が会社分割をした場合（当該会社分割に際して吸収分割承継会社等（会社法第七百五十七条に規定する吸収分割承継会社又は同法第七百六十三条第一項に規定する新設分割設立会社をいう。）の株式等を配当財産とする剰余金の配当があつた場合に限る。） 猶予中相続税額のうち、当該会社分割に際して認定承継会社から配当された当該吸収分割承継会社等の株式等の価額に対応する部分の額として政令で定めるところにより計算した金額 当該会社分割がその効力を生じた日
六 当該認定承継会社が組織変更をした場合（当該組織変更に際して当該認定承継会社の株式等以外の財産の交付があつた場合に限る。） 猶予中相続税額のうち、当該組織変更に際して認定承継会社から交付された当該認定承継会社の株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額 当該組織変更がその効力を生じた日
art-70-7-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-5
In the case where, during the period from the day following the last day of the business succession period until the day on which the deadline of the tax payment grace period under the provisions of paragraph (1), this paragraph, paragraph (12), paragraph (13) or paragraph (15) is fixed for all of the inheritance tax equivalent to the amount of inheritance tax under a grace period, the successor heir, etc. to whom the provisions of paragraph (1) apply, or the certified succession company relating to the covered unlisted shares or similar interests referred to in that paragraph, has come to fall under the case listed in the left-hand column of an item of the following table, notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of that paragraph for the inheritance tax equivalent to the amount listed in the middle column of that item is the day on which two months have elapsed from the day listed in the right-hand column of that item (or, in the case where the successor heir, etc. dies during the period from the day listed in the right-hand column of that item until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of the successor heir, etc. came to know of the commencement of the succession due to the death of the successor heir, etc.).
(i) The case listed in paragraph (3), item (vi) or items (viii) through (xii) The amount of inheritance tax under a grace period The day specified in item (vi) or items (viii) through (xii) of that paragraph
(ii) In the case where the successor heir, etc. has made a transfer, etc. of part of the covered unlisted shares or similar interests The amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of inheritance tax under a grace period, that corresponds to the number or amount of the covered unlisted shares or similar interests of which that transfer, etc. was made The day on which that transfer, etc. was made
(iii) In the case where the certified succession company has been extinguished through a merger The amount of inheritance tax under a grace period (or, in the case where shares, etc. of the surviving company in an absorption-type merger, etc. have been delivered upon that merger, excluding the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of those shares, etc.) The day on which that merger became effective
(iv) In the case where the certified succession company has become a wholly owned subsidiary company resulting from a share exchange or share transfer of another company through a share exchange, etc. The amount of inheritance tax under a grace period (or, in the case where shares, etc. of that other company have been delivered upon that share exchange, etc., excluding the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of those shares, etc.) The day on which that share exchange, etc. became effective
(v) In the case where the certified succession company has carried out a company split (limited to the case where, upon that company split, there has been a dividend of surplus with the shares, etc. of the succeeding company in an absorption-type company split, etc. (meaning a succeeding company in an absorption-type company split prescribed in Article 757 of the Companies Act or a company incorporated in an incorporation-type company split prescribed in Article 763, paragraph (1) of that Act) as the dividend property) The amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of inheritance tax under a grace period, that corresponds to the value of the shares, etc. of the succeeding company in an absorption-type company split, etc. distributed as a dividend by the certified succession company upon that company split The day on which that company split became effective
(vi) In the case where the certified succession company has carried out an entity conversion (limited to the case where, upon that entity conversion, property other than the shares, etc. of the certified succession company has been delivered) The amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of inheritance tax under a grace period, that corresponds to the value of the property other than the shares, etc. of the certified succession company delivered by the certified succession company upon that entity conversion The day on which that entity conversion became effective
machine translation, not official
**第六項** 第一項の規定の適用を受けようとする経営承継相続人等が納税猶予分の相続税額につき対象非上場株式等の全てを担保として提供した場合には、当該対象非上場株式等の価額の合計額が当該納税猶予分の相続税額に満たないときであつても、同項の規定の適用については、当該納税猶予分の相続税額に相当する担保が提供されたものとみなす。ただし、その後において、その提供された担保の全部又は一部につき変更があつた場合その他の政令で定める場合に該当することとなつた場合は、この限りでない。
art-70-7-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-6
In the case where a successor heir, etc. seeking the application of the provisions of paragraph (1) has provided all of the covered unlisted shares or similar interests as security for the inheritance tax subject to deferral, even if the total value of those covered unlisted shares or similar interests is less than the inheritance tax subject to deferral, security equivalent to the inheritance tax subject to deferral is deemed to have been provided with regard to the application of the provisions of that paragraph; provided, however, that this does not apply in the case where the successor heir, etc. subsequently comes to fall under the case where there has been a change in all or part of the security so provided or any other case specified by Cabinet Order.
machine translation, not official
**第七項** 第一項の相続に係る相続税の申告書の提出期限までに、当該相続又は遺贈により取得をした非上場株式等の全部又は一部が共同相続人又は包括受遺者によつてまだ分割されていない場合における同項の規定の適用については、その分割されていない非上場株式等は、当該相続税の申告書に同項の規定の適用を受ける旨の記載をすることができないものとする。
art-70-7-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-7
With regard to the application of the provisions of paragraph (1) in the case where, by the due date for filing the inheritance tax return relating to the succession referred to in that paragraph, all or part of the unlisted shares or similar interests acquired through that inheritance or bequest have not yet been divided among the co-heirs or universal legatees, it is not possible to state in that inheritance tax return that the provisions of that paragraph apply to those undivided unlisted shares or similar interests.
machine translation, not official
**第八項** 第一項の規定は、被相続人から相続又は遺贈により取得をした非上場株式等に係る会社の株式等について、同項の規定の適用を受けている他の経営承継相続人等又は前条第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者（同条第十五項（第三号に係る部分に限る。）の規定の適用に係る贈与をした当該経営承継受贈者を除く。）若しくは第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者がある場合（第一項の規定の適用を受けようとする者が当該経営承継受贈者又は当該経営相続承継受贈者である場合を除く。）には、当該非上場株式等については、適用しない。
art-70-7-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-8
The provisions of paragraph (1) do not apply to unlisted shares or similar interests acquired by inheritance or bequest from the decedent in the case where, with regard to the shares, etc. of the company relating to those unlisted shares or similar interests, there is another successor heir, etc. who is receiving the application of the provisions of that paragraph, a successor donee prescribed in paragraph (2), item (iii) of the preceding Article who is receiving the application of the provisions of paragraph (1) of that Article (excluding that successor donee who has made a gift to which the provisions of paragraph (15) of that Article (limited to the part relating to item (iii)) apply), or an inheritance successor donee prescribed in Article 70-7-4, paragraph (2), item (iii) who is receiving the application of the provisions of paragraph (1) of that Article (excluding the case where the person seeking the application of the provisions of paragraph (1) is that successor donee or that inheritance successor donee).
machine translation, not official
**第九項** 第一項の規定は、同項の規定の適用を受けようとする経営承継相続人等のその被相続人から相続又は遺贈により取得をした非上場株式等に係る相続税の申告書に、当該非上場株式等の全部若しくは一部につき同項の規定の適用を受けようとする旨の記載がない場合又は当該非上場株式等の明細及び納税猶予分の相続税額の計算に関する明細その他財務省令で定める事項を記載した書類の添付がない場合には、適用しない。
art-70-7-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-9
The provisions of paragraph (1) do not apply in the case where the inheritance tax return relating to the unlisted shares or similar interests that the successor heir, etc. seeking the application of the provisions of that paragraph acquired by inheritance or bequest from the decedent does not state that the successor heir, etc. seeks the application of the provisions of that paragraph for all or part of those unlisted shares or similar interests, or where a document stating details of those unlisted shares or similar interests, details concerning the calculation of the inheritance tax subject to deferral and other matters specified by Order of the Ministry of Finance is not attached to that return.
machine translation, not official
**第十項** 第一項の規定の適用を受ける経営承継相続人等は、同項の相続に係る相続税の申告書の提出期限の翌日から猶予中相続税額に相当する相続税の全部につき同項、第三項から第五項まで、第十二項、第十三項又は第十五項の規定による納税の猶予に係る期限が確定する日までの間に経営報告基準日が存する場合には、届出期限（第一種基準日の翌日から五月を経過する日及び第二種基準日の翌日から三月を経過する日をいう。次項、第十二項及び第二十七項において同じ。）までに、政令で定めるところにより引き続いて第一項の規定の適用を受けたい旨及び同項の対象非上場株式等に係る認定承継会社の経営に関する事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-70-7-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-10
If, during the period from the day following the due date for filing the inheritance tax return relating to the succession referred to in paragraph (1) until the day on which the deadline of the tax payment grace period under the provisions of that paragraph, paragraphs (3) through (5), paragraph (12), paragraph (13) or paragraph (15) is fixed for all of the inheritance tax equivalent to the amount of inheritance tax under a grace period, there is a base date for management reports, the successor heir, etc. to whom the provisions of paragraph (1) apply must, by the notification deadline (meaning the day on which five months have elapsed from the day following a type 1 base date and the day on which three months have elapsed from the day following a type 2 base date; the same applies in the following paragraph, paragraph (12) and paragraph (27)), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that the successor heir, etc. wishes to continue to receive the application of the provisions of paragraph (1) and matters concerning the management of the certified succession company relating to the covered unlisted shares or similar interests referred to in that paragraph.
machine translation, not official
**第十一項** 猶予中相続税額に相当する相続税並びに当該相続税に係る利子税及び延滞税の徴収を目的とする国の権利の時効については、第十四項第五号の規定により読み替えて適用される国税通則法第七十三条第四項の規定の適用がある場合を除き、前項の届出書の提出があつた時から当該届出書の届出期限までの間は完成せず、当該届出期限の翌日から新たにその進行を始めるものとする。
art-70-7-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-11
With regard to the prescription of the national government's right to collect the inheritance tax equivalent to the amount of inheritance tax under a grace period and the interest tax and delinquent tax relating to that inheritance tax, except in the case where the provisions of Article 73, paragraph (4) of the Act on General Rules for National Taxes as applied by replacing terms pursuant to paragraph (14), item (v) apply, the prescription is not completed during the period from the time of submission of the written notification referred to in the preceding paragraph until the notification deadline of that written notification, and is to begin to run anew from the day following that notification deadline.
machine translation, not official
**第十二項** 第十項の届出書が届出期限までに納税地の所轄税務署長に提出されない場合には、当該届出期限における猶予中相続税額に相当する相続税については、第一項の規定にかかわらず、当該届出期限の翌日から二月を経過する日（当該届出期限の翌日から当該二月を経過する日までの間に当該相続税に係る経営承継相続人等が死亡した場合には、当該経営承継相続人等の相続人が当該経営承継相続人等の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
art-70-7-2/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-12
In the case where the written notification referred to in paragraph (10) is not submitted to the district director with jurisdiction over the place for tax payment by the notification deadline, notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the inheritance tax equivalent to the amount of inheritance tax under a grace period as of that notification deadline is the day on which two months have elapsed from the day following that notification deadline (or, in the case where the successor heir, etc. relating to that inheritance tax dies during the period from the day following that notification deadline until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of the successor heir, etc. came to know of the commencement of the succession due to the death of the successor heir, etc.).
machine translation, not official
**第十三項** 税務署長は、次に掲げる場合には、猶予中相続税額に相当する相続税に係る第一項の規定による納税の猶予に係る期限を繰り上げることができる。この場合においては、国税通則法第四十九条第二項及び第三項の規定を準用する。
art-70-7-2/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-13
In the following cases, the district director may accelerate the deadline of the tax payment grace period under the provisions of paragraph (1) relating to the inheritance tax equivalent to the amount of inheritance tax under a grace period. In this case, the provisions of Article 49, paragraphs (2) and (3) of the Act on General Rules for National Taxes apply mutatis mutandis:
machine translation, not official
**一** 第一項の規定の適用を受ける経営承継相続人等が同項に規定する担保について国税通則法第五十一条第一項の規定による命令に応じない場合
art-70-7-2/par-13/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-13/item-1
in the case where the successor heir, etc. to whom the provisions of paragraph (1) apply does not comply, with regard to the security prescribed in that paragraph, with an order under the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes;
machine translation, not official
**二** 当該経営承継相続人等から提出された第十項の届出書に記載された事項と相違する事実が判明した場合
art-70-7-2/par-13/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-13/item-2
in the case where a fact has been found that differs from the matters stated in the written notification referred to in paragraph (10) submitted by the successor heir, etc.
machine translation, not official
**第十四項** 経営承継相続人等が第一項の規定の適用を受けようとする場合又は同項の規定による納税の猶予がされた場合における国税通則法、国税徴収法及び相続税法の規定の適用については、次に定めるところによる。
art-70-7-2/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14
With regard to the application of the provisions of the Act on General Rules for National Taxes, the National Tax Collection Act and the Inheritance Tax Act in the case where a successor heir, etc. seeks the application of the provisions of paragraph (1) or a tax payment grace period has been granted under the provisions of that paragraph, the following provisions apply:
machine translation, not official
**一** 第一項の規定の適用があつた場合における相続税に係る延滞税については、その相続税の額のうち納税猶予分の相続税額とその他のものとに区分し、更に当該納税猶予分の相続税額を第六号に規定する納税の猶予に係る期限が異なるものごとに区分して、それぞれの税額ごとに国税通則法の延滞税に関する規定を適用する。
art-70-7-2/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-1
with regard to delinquent tax on inheritance tax in the case where the provisions of paragraph (1) have been applied, the amount of that inheritance tax is divided into the inheritance tax subject to deferral and the remainder, that inheritance tax subject to deferral is further divided according to each different deadline of the tax payment grace period prescribed in item (vi), and the provisions concerning delinquent tax in the Act on General Rules for National Taxes apply to each of those tax amounts;
machine translation, not official
**二** 第一項の規定の適用を受けようとする経営承継相続人等が第六項本文の規定により対象非上場株式等の全てを担保として提供する場合には、国税通則法第五十条第二号中「有価証券で税務署長等（国税に関する法律の規定により国税庁長官又は国税局長が担保を徴するものとされている場合には、国税庁長官又は国税局長。以下この条及び次条において同じ。）が確実と認めるもの」とあるのは、「有価証券及び持分会社の出資の持分（質権その他の担保権の目的となつていないことその他の財務省令で定める要件を満たすものに限る。）」とし、同法第五十一条第一項の規定は、適用しない。
art-70-7-2/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-2
in the case where a successor heir, etc. seeking the application of the provisions of paragraph (1) provides all of the covered unlisted shares or similar interests as security pursuant to the provisions of the main clause of paragraph (6), the phrase "securities that the district director of the tax office, etc. (or, in the case where the Commissioner of the National Tax Agency or the regional commissioner is to collect security pursuant to the provisions of an Act concerning national taxes, the Commissioner of the National Tax Agency or the regional commissioner; the same applies hereinafter in this Article and the following Article) finds to be reliable" in Article 50, item (ii) of the Act on General Rules for National Taxes is deemed to be replaced with "securities and equity interests in a membership company (limited to those that satisfy the requirements specified by Order of the Ministry of Finance, such as not being the subject of a pledge or any other security interest)", and the provisions of Article 51, paragraph (1) of that Act do not apply;
machine translation, not official
**三** 前号の場合において、第六項ただし書の規定の適用があるときは、同号の規定は、適用しない。
art-70-7-2/par-14/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-3
in the case referred to in the preceding item, when the provisions of the proviso to paragraph (6) apply, the provisions of that item do not apply;
machine translation, not official
**四** 第十八項の規定による通知により過誤納となつた額に相当する相続税の国税通則法第五十六条から第五十八条までの規定の適用については、当該通知を発した日又は第十七項に規定する申請期限から六月を経過する日のいずれか早い日に過誤納があつたものとみなす。
art-70-7-2/par-14/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-4
with regard to the application of the provisions of Articles 56 through 58 of the Act on General Rules for National Taxes to inheritance tax equivalent to the amount that has become an overpayment or erroneous payment as a result of the notice under the provisions of paragraph (18), the overpayment or erroneous payment is deemed to have been made on the day on which that notice was issued or the day on which six months have elapsed from the application deadline prescribed in paragraph (17), whichever is earlier;
machine translation, not official
**五** 第一項の規定による納税の猶予を受けた相続税については、国税通則法第六十四条第一項及び第七十三条第四項中「延納」とあるのは、「延納（租税特別措置法第七十条の七の二第一項（非上場株式等についての相続税の納税猶予及び免除）の規定による納税の猶予を含む。）」とする。
art-70-7-2/par-14/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-5
with regard to inheritance tax for which a tax payment grace period has been granted under the provisions of paragraph (1), the phrase "deferred payment" in Article 64, paragraph (1) and Article 73, paragraph (4) of the Act on General Rules for National Taxes is deemed to be replaced with "deferred payment (including a tax payment grace period under the provisions of Article 70-7-2, paragraph (1) (Tax Payment Grace Period and Exemption for Inheritance Tax on Unlisted Shares or Similar Interests) of the Act on Special Measures Concerning Taxation)";
machine translation, not official
**六** 第一項の規定による納税の猶予に係る期限（第三項から第五項まで、前二項又は次項の規定による当該期限を含む。）は、国税通則法及び国税徴収法中法定納期限又は納期限に関する規定を適用する場合には、相続税法の規定による延納に係る期限に含まれるものとする。
art-70-7-2/par-14/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-6
the deadline of the tax payment grace period under the provisions of paragraph (1) (including that deadline under the provisions of paragraphs (3) through (5), the preceding two paragraphs or the following paragraph) is to be included in the deadline for deferred payment under the provisions of the Inheritance Tax Act when the provisions concerning the statutory due date for payment or the due date for payment in the Act on General Rules for National Taxes and the National Tax Collection Act are applied;
machine translation, not official
**七** 第一項の規定による納税の猶予を受けた相続税については、国税通則法第五十二条第四項中「認めるときは、税務署長等」とあるのは「認めるとき（租税特別措置法第七十条の七の二第一項（非上場株式等についての相続税の納税猶予及び免除）の規定による納税の猶予の担保として同項に規定する対象非上場株式等に係る同項の認定承継会社の株式又は出資が提供された場合には、当該認めるとき、又は当該株式若しくは出資を換価に付しても買受人がないとき）は、税務署長等」と、国税徴収法第四十八条第一項中「財産は」とあるのは「財産（租税特別措置法第七十条の七の二第一項（非上場株式等についての相続税の納税猶予及び免除）の規定による納税の猶予の担保として同項に規定する対象非上場株式等に係る同項の認定承継会社の株式又は出資が提供された場合において、当該株式又は出資を換価に付しても買受人がないときにおける当該担保を提供した同条第二項第三号に規定する経営承継相続人等の他の財産を除く。）は」とする。
art-70-7-2/par-14/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-7
with regard to inheritance tax for which a tax payment grace period has been granted under the provisions of paragraph (1), the phrase "finds so, the district director of the tax office, etc." in Article 52, paragraph (4) of the Act on General Rules for National Taxes is deemed to be replaced with "finds so (or, in the case where shares of or capital contributions to the certified succession company referred to in Article 70-7-2, paragraph (1) (Tax Payment Grace Period and Exemption for Inheritance Tax on Unlisted Shares or Similar Interests) of the Act on Special Measures Concerning Taxation relating to the covered unlisted shares or similar interests prescribed in that paragraph have been provided as security for the tax payment grace period under the provisions of that paragraph, when it so finds, or when there is no buyer even if those shares or capital contributions are put up for realization), the district director of the tax office, etc."; and the phrase "property" in Article 48, paragraph (1) of the National Tax Collection Act is deemed to be replaced with "property (excluding, in the case where shares of or capital contributions to the certified succession company referred to in Article 70-7-2, paragraph (1) (Tax Payment Grace Period and Exemption for Inheritance Tax on Unlisted Shares or Similar Interests) of the Act on Special Measures Concerning Taxation relating to the covered unlisted shares or similar interests prescribed in that paragraph have been provided as security for the tax payment grace period under the provisions of that paragraph, other property of the successor heir, etc. prescribed in paragraph (2), item (iii) of that Article who provided that security, when there is no buyer even if those shares or capital contributions are put up for realization)";
machine translation, not official
**八** 第十七項の申請書の提出があつた場合において、当該申請書に係る同項に規定する免除申請相続税額に相当する相続税は、国税徴収法第八十二条第一項の規定の適用については、第十八項の規定による通知を発する日まで同条第一項の滞納に係る国税に該当しないものとする。
art-70-7-2/par-14/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-8
in the case where the written application referred to in paragraph (17) has been submitted, the inheritance tax equivalent to the amount of inheritance tax applied for exemption prescribed in that paragraph relating to that written application does not, with regard to the application of the provisions of Article 82, paragraph (1) of the National Tax Collection Act, fall under delinquent national tax referred to in paragraph (1) of that Article until the day on which the notice under the provisions of paragraph (18) is issued;
machine translation, not official
**九** 第三項（同項第二号に係る部分を除く。）、第四項、第五項、前二項又は次項の規定に該当する相続税については、相続税法第三十八条第一項及び第四十一条第一項の規定は、適用しない。
art-70-7-2/par-14/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-9
the provisions of Article 38, paragraph (1) and Article 41, paragraph (1) of the Inheritance Tax Act do not apply to inheritance tax that falls under the provisions of paragraph (3) (excluding the part relating to item (ii) of that paragraph), paragraph (4), paragraph (5), the preceding two paragraphs or the following paragraph;
machine translation, not official
**十** 第三項（同項第二号に係る部分に限る。）の規定に該当する納税猶予分の相続税額に相当する相続税については、相続税法第三十八条第一項の延納期間は、五年以内とし、同法第三十九条第一項の延納を求めようとする相続税の納期限及び同法第四十二条第一項の物納を求めようとする相続税の納期限は、経営承継期間の末日から五月を経過する日（以下この号において「延納等申請期限」という。）とし、同法第四十八条の二第二項の規定による申請書の提出の期限は、延納等申請期限の翌日から五年を経過する日とし、同法第五十二条第一項の利子税の割合は、年六・六パーセントとして、これらの規定を適用する。この場合において、第一項の規定による納税の猶予に係る期限（第三項第二号に係るものに限る。）の翌日から延納等申請期限までの間については、当該期間に対応する部分の延滞税（猶予中相続税額のうち延納又は物納の許可を受けた部分に係るものに限る。）に代え、利子税を納付するものとし、納付すべき利子税の額は、当該許可を受けた部分を基礎として、当該期間に、次に掲げる場合の区分に応じ、それぞれ次に定める割合を乗じて計算した金額とする。
art-70-7-2/par-14/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-10
with regard to inheritance tax equivalent to the inheritance tax subject to deferral that falls under the provisions of paragraph (3) (limited to the part relating to item (ii) of that paragraph), the provisions of Article 38, paragraph (1), Article 39, paragraph (1), Article 42, paragraph (1), Article 48-2, paragraph (2) and Article 52, paragraph (1) of the Inheritance Tax Act apply with the period of deferred payment under Article 38, paragraph (1) of that Act being within five years, with the due date for payment of inheritance tax for which deferred payment under Article 39, paragraph (1) of that Act is sought and the due date for payment of inheritance tax for which payment in kind under Article 42, paragraph (1) of that Act is sought being the day on which five months have elapsed from the last day of the business succession period (referred to as the "deadline for applying for deferred payment, etc." in this item), with the deadline for submitting a written application under the provisions of Article 48-2, paragraph (2) of that Act being the day on which five years have elapsed from the day following the deadline for applying for deferred payment, etc., and with the rate of interest tax under Article 52, paragraph (1) of that Act being 6.6 percent per annum. In this case, for the period from the day following the deadline of the tax payment grace period under the provisions of paragraph (1) (limited to that relating to paragraph (3), item (ii)) until the deadline for applying for deferred payment, etc., interest tax is to be paid in lieu of the part of the delinquent tax corresponding to that period (limited to the part relating to the portion of the amount of inheritance tax under a grace period for which permission for deferred payment or payment in kind has been granted), and the amount of interest tax to be paid is the amount calculated by multiplying the portion for which that permission has been granted, as the base, by the rate specified in (a) or (b) below for that period, according to the category of the cases listed therein;
machine translation, not official
**イ** 延納の許可を受けた場合 年六・六パーセント
art-70-7-2/par-14/item-10/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-10/sub-1
in the case where permission for deferred payment has been granted: 6.6 percent per annum;
machine translation, not official
**ロ** 物納の許可を受けた場合 年七・三パーセント
art-70-7-2/par-14/item-10/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-10/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-10/sub-2
in the case where permission for payment in kind has been granted: 7.3 percent per annum.
machine translation, not official
**十一** 相続又は遺贈により取得をした財産のうちに対象非上場株式等に該当するものがある者の当該財産に係る相続税の額で納税猶予分の相続税額以外のものについては、当該対象非上場株式等の価額は、当該対象非上場株式等の価額に百分の二十を乗じて計算した価額（当該対象非上場株式等に係る認定承継会社又は当該認定承継会社の特別関係会社であつて当該認定承継会社との間に支配関係がある法人（以下この号において「認定承継会社等」という。）が会社法第二条第二号に規定する外国会社（当該認定承継会社の特別関係会社に該当するものに限る。）その他政令で定める法人の株式等（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。）を有する場合には、当該認定承継会社等が当該株式等を有していなかつたものとして計算した価額に百分の二十を乗じて計算した価額と当該株式等の価額との合計額）であるものとして、相続税法第三十八条第一項（同法第四十四条第二項において準用する場合を含む。）、第四十七条第五項、第五十二条第一項又は第五十三条第四項第二号ロの規定を適用する。
art-70-7-2/par-14/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-11
with regard to the amount of inheritance tax, other than the inheritance tax subject to deferral, relating to property acquired through inheritance or bequest by a person whose property so acquired includes property that falls under covered unlisted shares or similar interests, the provisions of Article 38, paragraph (1) (including as applied mutatis mutandis pursuant to Article 44, paragraph (2) of that Act), Article 47, paragraph (5), Article 52, paragraph (1) or Article 53, paragraph (4), item (ii), (b) of the Inheritance Tax Act apply by deeming the value of those covered unlisted shares or similar interests to be the value calculated by multiplying the value of those covered unlisted shares or similar interests by 20 percent (or, in the case where the certified succession company relating to those covered unlisted shares or similar interests, or a specially related company of that certified succession company that is a corporation having a controlling relationship with that certified succession company (referred to as a "certified succession company, etc." hereinafter in this item), holds shares, etc. (including investment equity prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations) of a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to one that falls under the category of a specially related company of that certified succession company) or of any other corporation specified by Cabinet Order, the sum of the value calculated by multiplying by 20 percent the value calculated on the assumption that the certified succession company, etc. did not hold those shares, etc., and the value of those shares, etc.);
machine translation, not official
**十二** 対象非上場株式等について第一項の規定の適用があつた場合における相続税法第四十八条の二第六項において準用する同法第四十一条第二項の規定の適用については、同項中「財産を除く」とあるのは、「財産及び租税特別措置法第七十条の七の二第一項（非上場株式等についての相続税の納税猶予及び免除）の規定の適用に係る同項に規定する対象非上場株式等のうち同条第三項（同項第二号に係る部分に限る。）の規定に該当する猶予中相続税額に係るもの以外のものを除く」とする。
art-70-7-2/par-14/item-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-12
with regard to the application of the provisions of Article 41, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to Article 48-2, paragraph (6) of that Act in the case where the provisions of paragraph (1) have been applied to covered unlisted shares or similar interests, the phrase "excluding property" in that paragraph is deemed to be replaced with "excluding property, and covered unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (1) (Tax Payment Grace Period and Exemption for Inheritance Tax on Unlisted Shares or Similar Interests) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph apply, other than those relating to the amount of inheritance tax under a grace period that falls under the provisions of paragraph (3) of that Article (limited to the part relating to item (ii) of that paragraph)".
machine translation, not official
**第十五項** 相続税法第六十四条第一項（同条第二項において準用する場合を含む。）及び第四項の規定は、第一項の規定の適用を受ける経営承継相続人等若しくは当該経営承継相続人等に係る被相続人又はこれらの者と政令で定める特別の関係がある者の相続税又は贈与税の負担が不当に減少する結果となると認められる場合について準用する。この場合において、同条第一項中「同族会社等」とあるのは「租税特別措置法第七十条の七の二第二項第一号（非上場株式等についての相続税の納税猶予及び免除）に規定する認定承継会社」と、「株主若しくは社員又はその親族その他これらの者」とあるのは「同条第一項の経営承継相続人等又は当該経営承継相続人等若しくは同項の被相続人」と、「相続税又は贈与税についての更正又は決定に際し」とあるのは「同条の規定の適用に関し」と、「課税価格を計算する」とあるのは「納税の猶予に係る期限を繰り上げ、又は免除する納税の猶予に係る相続税を定める」と、同条第二項中「、同族会社等」とあるのは「、租税特別措置法第七十条の七の二第二項第一号に規定する認定承継会社」と、「同族会社等の株主若しくは社員又はその親族その他これらの者と前項に規定する特別の関係がある者の相続税又は贈与税に係る更正又は決定」とあるのは「認定承継会社の租税特別措置法第七十条の七の二第一項の経営承継相続人等の納税の猶予に係る期限の繰上げ又は相続税の免除」と、同条第四項中「相続税又は贈与税についての更正又は決定に際し」とあるのは「租税特別措置法第七十条の七の二の規定の適用に関し」と、「課税価格を計算する」とあるのは「納税の猶予に係る期限を繰り上げ、又は免除する納税の猶予に係る相続税を定める」と読み替えるものとする。
art-70-7-2/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-15
The provisions of Article 64, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) and paragraph (4) of the Inheritance Tax Act apply mutatis mutandis to the case where it is found that the burden of inheritance tax or gift tax of the successor heir, etc. to whom the provisions of paragraph (1) apply, the decedent relating to that successor heir, etc., or persons who have a special relationship specified by Cabinet Order with them would be unjustly reduced as a result. In this case, in paragraph (1) of that Article, the phrase "family company, etc." is deemed to be replaced with "certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) (Tax Payment Grace Period and Exemption for Inheritance Tax on Unlisted Shares or Similar Interests) of the Act on Special Measures Concerning Taxation", the phrase "its shareholders or members, or their relatives, or other such persons" is deemed to be replaced with "the successor heir, etc. referred to in paragraph (1) of that Article, or that successor heir, etc. or the decedent referred to in that paragraph", the phrase "upon making a correction or determination with regard to inheritance tax or gift tax" is deemed to be replaced with "with regard to the application of the provisions of that Article", and the phrase "calculate the taxable value" is deemed to be replaced with "accelerate the deadline of the tax payment grace period, or determine the inheritance tax under the tax payment grace period to be exempted"; in paragraph (2) of that Article, the phrase ", family company, etc." is deemed to be replaced with ", certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation", and the phrase "correction or determination with regard to the inheritance tax or gift tax of the shareholders or members of the family company, etc. or their relatives, or other persons who have the special relationship prescribed in the preceding paragraph with them" is deemed to be replaced with "acceleration of the deadline of the tax payment grace period of the successor heir, etc. referred to in Article 70-7-2, paragraph (1) of the Act on Special Measures Concerning Taxation of the certified succession company, or exemption from inheritance tax"; and in paragraph (4) of that Article, the phrase "upon making a correction or determination with regard to inheritance tax or gift tax" is deemed to be replaced with "with regard to the application of the provisions of Article 70-7-2 of the Act on Special Measures Concerning Taxation", and the phrase "calculate the taxable value" is deemed to be replaced with "accelerate the deadline of the tax payment grace period, or determine the inheritance tax under the tax payment grace period to be exempted".
machine translation, not official
**第十六項** 第一項の規定の適用を受ける経営承継相続人等が次の各号に掲げる場合のいずれかに該当することとなつた場合（その該当することとなつた日前に第十二項の規定の適用があつた場合及び同日前に第十三項又は前項の規定による納税の猶予に係る期限の繰上げがあつた場合並びに経営承継期間内に第三項各号に掲げる場合に該当することとなつた場合を除く。）には、次の各号に定める相続税を免除する。この場合において、当該経営承継相続人等又は当該経営承継相続人等の相続人は、その該当することとなつた日から同日（第二号に掲げる場合に該当することとなつた場合にあつては、同号の対象非上場株式等の贈与を受けた者が当該対象非上場株式等について前条第一項の規定の適用に係る同項に規定する贈与税の申告書を提出した日）以後六月を経過する日（第二十七項において「免除届出期限」という。）までに、政令で定めるところにより、財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-70-7-2/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-16
In the case where the successor heir, etc. to whom the provisions of paragraph (1) apply has come to fall under any of the cases listed in the following items (excluding the case where the provisions of paragraph (12) were applied before the day on which the successor heir, etc. came to fall under that case, the case where the deadline of the tax payment grace period was accelerated under the provisions of paragraph (13) or the preceding paragraph before that day, and the case where the successor heir, etc. came to fall under any of the cases listed in the items of paragraph (3) within the business succession period), the inheritance tax specified in each of those items is exempted. In this case, the successor heir, etc. or the heir of the successor heir, etc. must, by the day on which six months have elapsed from the day on which the successor heir, etc. came to fall under that case (or, in the case where the successor heir, etc. has come to fall under the case listed in item (ii), from the day on which the person who received the gift of the covered unlisted shares or similar interests referred to in that item filed the gift tax return prescribed in paragraph (1) of the preceding Article to which the provisions of that paragraph apply with regard to those covered unlisted shares or similar interests) (referred to as the "deadline for notification of exemption" in paragraph (27)), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating the matters specified by Order of the Ministry of Finance:
machine translation, not official
**一** 当該経営承継相続人等が死亡した場合 猶予中相続税額に相当する相続税
art-70-7-2/par-16/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-16/item-1
in the case where the successor heir, etc. has died: the inheritance tax equivalent to the amount of inheritance tax under a grace period;
machine translation, not official
**二** 経営承継期間の末日の翌日（経営承継期間内に当該経営承継相続人等がその有する対象非上場株式等に係る認定承継会社の代表権を有しないこととなつた場合には、その有しないこととなつた日）以後に、当該経営承継相続人等が対象非上場株式等につき前条第一項又は第七十条の七の五第一項の規定の適用に係る贈与をした場合 猶予中相続税額のうち、当該贈与に係る対象非上場株式等でこれらの規定の適用に係るものに対応する部分の額として政令で定めるところにより計算した金額に相当する相続税
art-70-7-2/par-16/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-16/item-2
in the case where, on or after the day following the last day of the business succession period (or, in the case where the successor heir, etc. has ceased to have the authority of representation of the certified succession company relating to the covered unlisted shares or similar interests held by the successor heir, etc. within the business succession period, the day on which the successor heir, etc. ceased to have it), the successor heir, etc. has made a gift to which the provisions of paragraph (1) of the preceding Article or Article 70-7-5, paragraph (1) apply of covered unlisted shares or similar interests: the inheritance tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of inheritance tax under a grace period, that corresponds to the covered unlisted shares or similar interests relating to that gift to which those provisions apply.
machine translation, not official
**第十七項** 第一項の規定の適用を受ける経営承継相続人等又は同項の対象非上場株式等に係る認定承継会社が次の各号に掲げる場合のいずれかに該当することとなつた場合（その該当することとなつた日前に第十二項の規定の適用があつた場合及び同日前に第十三項又は第十五項の規定による納税の猶予に係る期限の繰上げがあつた場合を除く。）において、当該経営承継相続人等は、当該各号に定める相続税の免除を受けようとするときは、その該当することとなつた日から二月を経過する日（その該当することとなつた日から当該二月を経過する日までの間に当該経営承継相続人等が死亡した場合には、当該経営承継相続人等の相続人が当該経営承継相続人等の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日。次項において「申請期限」という。）までに、当該免除を受けたい旨、免除を受けようとする相続税に相当する金額（第十九項において「免除申請相続税額」という。）及びその計算の明細その他の財務省令で定める事項を記載した申請書（当該免除の手続に必要な書類として財務省令で定める書類を添付したものに限る。）を納税地の所轄税務署長に提出しなければならない。
art-70-7-2/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-17
In the case where the successor heir, etc. to whom the provisions of paragraph (1) apply or the certified succession company relating to the covered unlisted shares or similar interests referred to in that paragraph has come to fall under any of the cases listed in the following items (excluding the case where the provisions of paragraph (12) have been applied before the day of coming to fall under that case and the case where the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (13) or paragraph (15) before that day), if the successor heir, etc. seeks an exemption from the inheritance tax specified in the relevant item, the successor heir, etc. must, by the day on which two months have elapsed from the day of coming to fall under that case (or, in the case where the successor heir, etc. has died during the period from the day of coming to fall under that case until the day on which those two months have elapsed, the day on which six months have elapsed from the day following the day on which the heir of the successor heir, etc. came to know of the commencement of the succession due to the death of the successor heir, etc.; referred to as the "application deadline" in the following paragraph), submit to the district director with jurisdiction over the place for tax payment a written application stating that the successor heir, etc. wishes to receive that exemption, the amount equivalent to the inheritance tax for which the successor heir, etc. seeks the exemption (referred to as the "amount of inheritance tax applied for exemption" in paragraph (19)), details of its calculation and other matters specified by Order of the Ministry of Finance (limited to a written application to which the documents specified by Order of the Ministry of Finance as documents necessary for the procedure for that exemption are attached):
machine translation, not official
**一** 経営承継期間の末日の翌日以後に、当該経営承継相続人等が当該対象非上場株式等に係る認定承継会社の非上場株式等の全部の譲渡等をした場合（当該経営承継相続人等と政令で定める特別の関係がある者以外の者のうちの一人の者として政令で定めるものに対して行う場合又は民事再生法の規定による再生計画若しくは会社更生法の規定による更生計画の認可の決定があつた場合（再生計画の認可の決定に準ずる政令で定める事実が生じた場合を含む。第三十三項第一号ロにおいて同じ。）において当該再生計画若しくは当該更生計画（債務の処理に関する計画として政令で定めるもの（第二十二項及び第二十四項において「債務処理計画」という。）を含む。同号ロにおいて同じ。）に基づき当該非上場株式等を消却するために行うときに限り、第四号に掲げる場合に該当する場合を除く。）において、次に掲げる金額の合計額が当該譲渡等の直前における猶予中相続税額に満たないとき 当該猶予中相続税額から当該合計額を控除した残額に相当する相続税
art-70-7-2/par-17/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-17/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-17/item-1
in the case where, on or after the day following the last day of the business succession period, the successor heir, etc. has made a transfer, etc. of all of the unlisted shares or similar interests of the certified succession company relating to those covered unlisted shares or similar interests (limited to the case where it is made to a person specified by Cabinet Order as a single person among persons other than those who have a special relationship specified by Cabinet Order with the successor heir, etc., or the case where, when a confirmation order for a rehabilitation plan under the provisions of the Civil Rehabilitation Act or for a reorganization plan under the provisions of the Corporate Reorganization Act has been issued (including the case where a fact specified by Cabinet Order as equivalent to a confirmation order for a rehabilitation plan has occurred; the same applies in paragraph (33), item (i), (b)), it is made in order to cancel those unlisted shares or similar interests based on that rehabilitation plan or that reorganization plan (including a plan specified by Cabinet Order as a plan for the disposition of debts (referred to as a "debt workout plan" in paragraphs (22) and (24)); the same applies in (b) of that item), and excluding the case falling under the case listed in item (iv)), if the sum of the following amounts is less than the amount of inheritance tax under a grace period immediately before that transfer, etc.: the inheritance tax equivalent to the remaining amount after deducting that sum from that amount of inheritance tax under a grace period;
machine translation, not official
**イ** 当該譲渡等があつた時における当該譲渡等をした対象非上場株式等の時価に相当する金額として財務省令で定める金額（当該財務省令で定める金額が当該譲渡等をした対象非上場株式等の譲渡等の対価の額より小さい金額である場合には、当該譲渡等の対価の額）
art-70-7-2/par-17/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-17/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-17/item-1/sub-1
the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value, at the time of that transfer, etc., of the covered unlisted shares or similar interests for which that transfer, etc. was made (or, in the case where the amount specified by that Order of the Ministry of Finance is lower than the amount of consideration for the transfer, etc. of the covered unlisted shares or similar interests for which that transfer, etc. was made, that amount of consideration for the transfer, etc.);
machine translation, not official
**ロ** 当該譲渡等があつた日以前五年以内において、当該経営承継相続人等及び当該経営承継相続人等と生計を一にする者が当該認定承継会社から受けた剰余金の配当等の額その他当該認定承継会社から受けた金額として政令で定めるものの合計額
art-70-7-2/par-17/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-17/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-17/item-1/sub-2
the total of the amount of dividends of surplus, etc. that the successor heir, etc. and persons who share the same livelihood with the successor heir, etc. received from that certified succession company and other amounts specified by Cabinet Order as amounts received from that certified succession company, within five years on or before the day on which that transfer, etc. took place;
machine translation, not official
**二** 経営承継期間の末日の翌日以後に、当該対象非上場株式等に係る認定承継会社について破産手続開始の決定又は特別清算開始の命令があつた場合 イに掲げる金額からロに掲げる金額を控除した残額に相当する相続税
art-70-7-2/par-17/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-17/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-17/item-2
in the case where, on or after the day following the last day of the business succession period, an order commencing bankruptcy proceedings or an order to commence special liquidation has been issued with regard to the certified succession company relating to those covered unlisted shares or similar interests: the inheritance tax equivalent to the remaining amount after deducting the amount listed in (b) from the amount listed in (a);
machine translation, not official
**イ** 当該認定承継会社の解散（会社法その他の法律の規定により解散をしたものとみなされる場合の当該解散を含む。ロ及び第二十八項の表の第七号の下欄において同じ。）の直前における猶予中相続税額
art-70-7-2/par-17/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-17/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-17/item-2/sub-1
the amount of inheritance tax under a grace period immediately before the dissolution of that certified succession company (including the dissolution in the case where it is deemed to have dissolved pursuant to the provisions of the Companies Act or other laws; the same applies in (b) and in the right-hand column of item (vii) of the table in paragraph (28));
machine translation, not official
**ロ** 当該認定承継会社の解散前五年以内において、当該経営承継相続人等及び当該経営承継相続人等と生計を一にする者が当該認定承継会社から受けた剰余金の配当等の額その他当該認定承継会社から受けた金額として政令で定めるものの合計額
art-70-7-2/par-17/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-17/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-17/item-2/sub-2
the total of the amount of dividends of surplus, etc. that the successor heir, etc. and persons who share the same livelihood with the successor heir, etc. received from that certified succession company and other amounts specified by Cabinet Order as amounts received from that certified succession company, within five years before the dissolution of that certified succession company;
machine translation, not official
**三** 経営承継期間の末日の翌日以後に、当該対象非上場株式等に係る認定承継会社が合併により消滅した場合（吸収合併存続会社等が当該経営承継相続人等と政令で定める特別の関係がある者以外のものであり、かつ、当該合併に際して当該吸収合併存続会社等の株式等の交付がない場合に限る。）において、次に掲げる金額の合計額が当該合併がその効力を生ずる直前における猶予中相続税額に満たないとき 当該猶予中相続税額から当該合計額を控除した残額に相当する相続税
art-70-7-2/par-17/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-17/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-17/item-3
in the case where, on or after the day following the last day of the business succession period, the certified succession company relating to those covered unlisted shares or similar interests has been extinguished through a merger (limited to the case where the company surviving the absorption-type merger, etc. is a person other than those who have a special relationship specified by Cabinet Order with the successor heir, etc. and no shares, etc. of that company surviving the absorption-type merger, etc. are delivered upon that merger), if the sum of the following amounts is less than the amount of inheritance tax under a grace period immediately before that merger takes effect: the inheritance tax equivalent to the remaining amount after deducting that sum from that amount of inheritance tax under a grace period;
machine translation, not official
**イ** 当該合併がその効力を生ずる直前における当該対象非上場株式等の時価に相当する金額として財務省令で定める金額（当該財務省令で定める金額が合併対価（当該吸収合併存続会社等が当該合併に際して当該消滅する認定承継会社の株主又は社員に対して交付する財産をいう。）の額より小さい金額である場合には、当該合併対価の額）
art-70-7-2/par-17/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-17/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-17/item-3/sub-1
the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of those covered unlisted shares or similar interests immediately before that merger takes effect (or, in the case where the amount specified by that Order of the Ministry of Finance is lower than the amount of the consideration for the merger (meaning the property that the company surviving the absorption-type merger, etc. delivers, upon that merger, to the shareholders or members of the certified succession company being extinguished), that amount of the consideration for the merger);
machine translation, not official
**ロ** 当該合併がその効力を生ずる日以前五年以内において、当該経営承継相続人等及び当該経営承継相続人等と生計を一にする者が当該認定承継会社から受けた剰余金の配当等の額その他当該認定承継会社から受けた金額として政令で定めるものの合計額
art-70-7-2/par-17/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-17/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-17/item-3/sub-2
the total of the amount of dividends of surplus, etc. that the successor heir, etc. and persons who share the same livelihood with the successor heir, etc. received from that certified succession company and other amounts specified by Cabinet Order as amounts received from that certified succession company, within five years on or before the day on which that merger takes effect;
machine translation, not official
**四** 経営承継期間の末日の翌日以後に、当該対象非上場株式等に係る認定承継会社が株式交換等により他の会社の株式交換完全子会社等となつた場合（当該他の会社が当該経営承継相続人等と政令で定める特別の関係がある者以外のものであり、かつ、当該株式交換等に際して当該他の会社の株式等の交付がない場合に限る。）において、次に掲げる金額の合計額が当該株式交換等がその効力を生ずる直前における猶予中相続税額に満たないとき 当該猶予中相続税額から当該合計額を控除した残額に相当する相続税
art-70-7-2/par-17/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-17/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-17/item-4
in the case where, on or after the day following the last day of the business succession period, the certified succession company relating to those covered unlisted shares or similar interests has become a wholly owned subsidiary company resulting from a share exchange or share transfer of another company through a share exchange, etc. (limited to the case where that other company is a person other than those who have a special relationship specified by Cabinet Order with the successor heir, etc. and no shares, etc. of that other company are delivered upon that share exchange, etc.), if the sum of the following amounts is less than the amount of inheritance tax under a grace period immediately before that share exchange, etc. takes effect: the inheritance tax equivalent to the remaining amount after deducting that sum from that amount of inheritance tax under a grace period.
machine translation, not official
**イ** 当該株式交換等がその効力を生ずる直前における当該対象非上場株式等の時価に相当する金額として財務省令で定める金額（当該財務省令で定める金額が交換等対価（当該他の会社が当該株式交換等に際して当該株式交換完全子会社等となつた認定承継会社の株主に対して交付する財産をいう。）の額より小さい金額である場合には、当該交換等対価の額）
art-70-7-2/par-17/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-17/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-17/item-4/sub-1
the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of those covered unlisted shares or similar interests immediately before that share exchange, etc. takes effect (or, in the case where the amount specified by that Order of the Ministry of Finance is lower than the amount of the consideration for the share exchange, etc. (meaning the property that the other company delivers, upon that share exchange, etc., to the shareholders of the certified succession company that has become the wholly owned subsidiary company resulting from a share exchange or share transfer), that amount of the consideration for the share exchange, etc.);
machine translation, not official
**ロ** 当該株式交換等がその効力を生ずる日以前五年以内において、当該経営承継相続人等及び当該経営承継相続人等と生計を一にする者が当該認定承継会社から受けた剰余金の配当等の額その他当該認定承継会社から受けた金額として政令で定めるものの合計額
art-70-7-2/par-17/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-17/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-17/item-4/sub-2
the total of the amount of dividends of surplus, etc. that the successor heir, etc. and persons who share the same livelihood with the successor heir, etc. received from that certified succession company and other amounts specified by Cabinet Order as amounts received from that certified succession company, within five years on or before the day on which that share exchange, etc. takes effect.
machine translation, not official
**第十八項** 税務署長は、前項の規定による申請書の提出があつた場合において、当該申請書に記載された事項について調査を行い、当該申請書に係る同項各号に掲げる場合の区分に応じ当該各号に定める相続税の免除をし、又は当該申請書に係る申請の却下をする。この場合において、税務署長は、当該申請書に係る申請期限の翌日から起算して六月以内に、当該免除をした相続税の額又は当該却下をした旨及びその理由を記載した書面により、これを当該申請書を提出した経営承継相続人等に通知するものとする。
art-70-7-2/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-18
In the case where a written application under the provisions of the preceding paragraph has been submitted, the district director conducts an investigation into the matters stated in that written application, and either grants an exemption from the inheritance tax specified in the relevant item of that paragraph according to the category of the cases listed in those items to which that written application relates, or dismisses the application relating to that written application. In this case, the district director is to notify the successor heir, etc. who submitted that written application of the amount of the inheritance tax so exempted, or of the dismissal and the reason therefor, by means of a document stating them, within six months counting from the day following the application deadline relating to that written application.
machine translation, not official
**第十九項** 税務署長は、第十七項の申請書の提出があつた場合において相当の理由があると認めるときは、当該申請書に係る納期限（第二十八項の表の第六号から第八号までの上欄に掲げる場合の区分に応じ同表の第六号から第八号までの下欄に掲げる日（同日以前二月以内に第一項の規定の適用を受けた経営承継相続人等が死亡した場合には、当該経営承継相続人等の相続人が当該経営承継相続人等の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をいう。）又は当該申請書の提出があつた日のいずれか遅い日から前項の規定による通知を発した日の翌日以後一月を経過する日までの間、その申請に係る免除申請相続税額に相当する相続税の徴収を猶予することができる。
art-70-7-2/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-19
If the district director, in the case where the written application referred to in paragraph (17) has been submitted, finds that there are reasonable grounds, the district director may grant a grace period for the collection of the inheritance tax equivalent to the amount of inheritance tax applied for exemption relating to that application, during the period from the due date for payment relating to that written application (meaning the day listed in the right-hand column of items (vi) through (viii) of the table in paragraph (28) according to the category of the cases listed in the left-hand column of items (vi) through (viii) of that table (or, in the case where the successor heir, etc. to whom the provisions of paragraph (1) have applied has died within two months on or before that day, the day on which six months have elapsed from the day following the day on which the heir of that successor heir, etc. came to know of the commencement of the succession due to the death of that successor heir, etc.)) or the day on which that written application was submitted, whichever is later, until the day on which one month has elapsed on or after the day following the day on which the notice under the provisions of the preceding paragraph was issued.
machine translation, not official
**第二十項** 税務署長は、経営承継相続人等が第十七項第一号、第三号又は第四号の規定の適用を受ける場合において、当該経営承継相続人等が適正な時価を算定できないことについてやむを得ない理由があると認めるときは、第二十八項の表の第六号の上欄又は同表の第八号の上欄に掲げる場合に該当することとなつたことにより納付することとなつた相続税に係る延滞税につき、前項に規定する納期限の翌日から第十八項の規定による通知を発した日の翌日以後一月を経過する日までの間に対応する部分の金額を免除することができる。
art-70-7-2/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-20
In the case where a successor heir, etc. receives the application of the provisions of paragraph (17), item (i), (iii) or (iv), if the district director finds that there is an unavoidable reason for the successor heir, etc.'s being unable to determine the appropriate market value, the district director may grant an exemption from the amount of the part of the delinquent tax on the inheritance tax that has become payable as a result of coming to fall under the case listed in the left-hand column of item (vi) or item (viii) of the table in paragraph (28) that corresponds to the period from the day following the due date for payment prescribed in the preceding paragraph until the day on which one month has elapsed on or after the day following the day on which the notice under the provisions of paragraph (18) was issued.
machine translation, not official
**第二十一項** 前二項に定めるもののほか、第十七項及び第十八項の規定の適用に関し必要な事項は、政令で定める。
art-70-7-2/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-21
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraphs (17) and (18) are specified by Cabinet Order.
machine translation, not official
**第二十二項** 経営承継期間の末日の翌日以後に、第一項の対象非上場株式等に係る認定承継会社（中小企業における経営の承継の円滑化に関する法律第二条に規定する中小企業者であることその他の政令で定める要件を満たすものに限る。）について民事再生法の規定による再生計画又は会社更生法の規定による更生計画の認可の決定があつた場合（再生計画の認可の決定に準ずる政令で定める事実が生じた場合を含む。）において、当該認定承継会社の有する資産につき政令で定める評定が行われたとき（当該認可の決定があつた日（当該政令で定める事実が生じた場合にあつては、債務処理計画が成立した日。以下第二十四項までにおいて「認可決定日」という。）以後当該認定承継会社に係る経営承継相続人等が第二十五項の規定による通知が発せられた日（以下この項において「通知日」という。）前に第五項の表の各号の上欄に掲げる場合に該当することとなつた場合及び第十二項の規定の適用があつた場合並びに当該通知日前に第十三項又は第十五項の規定による納税の猶予に係る期限の繰上げがあつた場合を除き、再生計画を履行している認定承継会社にあつては、監督委員又は管財人が選任されている場合に限る。）は、再計算猶予中相続税額をもつて当該対象非上場株式等に係る猶予中相続税額とする。この場合において、第二号に掲げる金額に相当する相続税については、第一項の規定にかかわらず、当該通知日から二月を経過する日（当該通知日から当該二月を経過する日までの間に当該経営承継相続人等が死亡した場合には、当該経営承継相続人等の相続人が当該経営承継相続人等の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とし、猶予中相続税額から次に掲げる金額の合計額を控除した残額に相当する相続税（第二十五項において「再計算免除相続税」という。）については、免除する。
art-70-7-2/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-22
In the case where, on or after the day following the last day of the business succession period, a confirmation order for a rehabilitation plan under the provisions of the Civil Rehabilitation Act or for a reorganization plan under the provisions of the Corporate Reorganization Act has been issued with regard to the certified succession company relating to the covered unlisted shares or similar interests referred to in paragraph (1) (limited to one that satisfies the requirements specified by Cabinet Order, including being a small and medium sized enterprise prescribed in Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises) (including the case where a fact specified by Cabinet Order as equivalent to a confirmation order for a rehabilitation plan has occurred), when an assessment specified by Cabinet Order has been made of the assets held by that certified succession company (excluding the case where, on or after the day on which that confirmation order was issued (or, in the case where the fact specified by that Cabinet Order has occurred, the day on which the debt workout plan was formed; referred to as the "date of the confirmation order" hereinafter through paragraph (24)) and before the day on which the notice under the provisions of paragraph (25) is issued (referred to as the "notice date" in this paragraph), the successor heir, etc. relating to that certified succession company has come to fall under the case listed in the left-hand column of any item of the table in paragraph (5), the case where the provisions of paragraph (12) have been applied, and the case where the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (13) or paragraph (15) before that notice date, and limited, for a certified succession company that is performing a rehabilitation plan, to the case where a supervisor or trustee has been appointed), the recalculated deferred inheritance tax is to be the amount of inheritance tax under a grace period relating to those covered unlisted shares or similar interests. In this case, notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the inheritance tax equivalent to the amount listed in item (ii) is the day on which two months have elapsed from that notice date (or, in the case where the successor heir, etc. has died during the period from that notice date until the day on which those two months have elapsed, the day on which six months have elapsed from the day following the day on which the heir of the successor heir, etc. came to know of the commencement of the succession due to the death of the successor heir, etc.), and the inheritance tax equivalent to the remaining amount after deducting the sum of the following amounts from the amount of inheritance tax under a grace period (referred to as "inheritance tax exempted on recalculation" in paragraph (25)) is exempted:
machine translation, not official
**一** 当該再計算猶予中相続税額
art-70-7-2/par-22/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-22/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-22/item-1
that recalculated deferred inheritance tax;
machine translation, not official
**二** 認可決定日前五年以内において、当該経営承継相続人等及び当該経営承継相続人等と生計を一にする者が当該認定承継会社から受けた剰余金の配当等の額その他当該認定承継会社から受けた金額として政令で定めるものの合計額
art-70-7-2/par-22/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-22/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-22/item-2
the total of the amount of dividends of surplus, etc. that the successor heir, etc. and persons who share the same livelihood with the successor heir, etc. received from that certified succession company and other amounts specified by Cabinet Order as amounts received from that certified succession company, within five years before the date of the confirmation order.
machine translation, not official
**第二十三項** 前項の「再計算猶予中相続税額」とは、第一項の規定の適用に係る対象非上場株式等（猶予中相続税額に対応する部分に限り、合併により当該対象非上場株式等に係る同項の認定承継会社が消滅した場合その他の財務省令で定める場合には、当該対象非上場株式等に相当するものとして財務省令で定めるものとする。以下この項において同じ。）の認可決定日における価額として財務省令で定める金額を第一項の規定の適用に係る相続により取得をした対象非上場株式等の当該相続の時における価額とみなして、第二項第五号の規定により計算した金額をいう。
art-70-7-2/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-23
The term "recalculated deferred inheritance tax" referred to in the preceding paragraph means the amount calculated under the provisions of paragraph (2), item (v) by deeming the amount specified by Order of the Ministry of Finance as the value, as of the date of the confirmation order, of the covered unlisted shares or similar interests to which the provisions of paragraph (1) apply (limited to the part corresponding to the amount of inheritance tax under a grace period, and, in the case where the certified succession company referred to in that paragraph relating to those covered unlisted shares or similar interests has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, to be those specified by Order of the Ministry of Finance as equivalent to those covered unlisted shares or similar interests; the same applies hereinafter in this paragraph) to be the value, at the time of the inheritance, of the covered unlisted shares or similar interests acquired through the inheritance to which the provisions of paragraph (1) apply.
machine translation, not official
**第二十四項** 第二十二項の規定は、同項の規定の適用を受けようとする経営承継相続人等（同項の認定承継会社の代表権を有する者その他これに準ずる者として財務省令で定める者に限る。）が、認可決定日から二月を経過する日（当該認可決定日から当該二月を経過する日までの間に当該経営承継相続人等が死亡した場合には、当該経営承継相続人等の相続人が当該経営承継相続人等の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日。次項において「申請期限」という。）までに、第二十二項の規定の適用を受けたい旨、前項に規定する再計算猶予中相続税額及びその計算の明細その他財務省令で定める事項を記載した申請書（第二十二項に規定する認可の決定があつた再生計画又は更生計画（債務処理計画を含む。）に関する書類として財務省令で定めるものを添付したものに限る。）を納税地の所轄税務署長に提出した場合に限り、適用する。
art-70-7-2/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-24 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-24
The provisions of paragraph (22) apply only in the case where the successor heir, etc. seeking the application of the provisions of that paragraph (limited to a person who holds the authority of representation of the certified succession company referred to in that paragraph or any other person specified by Order of the Ministry of Finance as equivalent thereto) has, by the day on which two months have elapsed from the date of the confirmation order (or, in the case where the successor heir, etc. has died during the period from that date of the confirmation order until the day on which those two months have elapsed, the day on which six months have elapsed from the day following the day on which the heir of the successor heir, etc. came to know of the commencement of the succession due to the death of the successor heir, etc.; referred to as the "application deadline" in the following paragraph), submitted to the district director with jurisdiction over the place for tax payment a written application stating that the successor heir, etc. wishes to receive the application of the provisions of paragraph (22), the recalculated deferred inheritance tax prescribed in the preceding paragraph, details of its calculation and other matters specified by Order of the Ministry of Finance (limited to a written application to which the documents specified by Order of the Ministry of Finance as documents concerning the rehabilitation plan or reorganization plan (including a debt workout plan) for which the confirmation order prescribed in paragraph (22) was issued are attached).
machine translation, not official
**第二十五項** 税務署長は、前項の規定による申請書の提出があつた場合において、当該申請書に記載された事項について調査を行い、当該申請書に係る再計算免除相続税の免除をし、又は当該申請書に係る申請の却下をする。この場合において、税務署長は、当該申請書に係る申請期限の翌日から起算して六月以内に、当該再計算免除相続税の額又は当該却下をした旨及びその理由を記載した書面により、これを当該申請書を提出した経営承継相続人等に通知するものとする。
art-70-7-2/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-25 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-25
In the case where a written application under the provisions of the preceding paragraph has been submitted, the district director conducts an investigation into the matters stated in that written application, and either grants an exemption from the inheritance tax exempted on recalculation relating to that written application, or dismisses the application relating to that written application. In this case, the district director is to notify the successor heir, etc. who submitted that written application of the amount of that inheritance tax exempted on recalculation, or of the dismissal and the reason therefor, by means of a document stating them, within six months counting from the day following the application deadline relating to that written application.
machine translation, not official
**第二十六項** 前二項に定めるもののほか、第二十二項の規定の適用に関し必要な事項は、政令で定める。
art-70-7-2/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-26 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-26
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (22) are specified by Cabinet Order.
machine translation, not official
**第二十七項** 第十項又は第十六項の届出書が届出期限又は免除届出期限までに提出されなかつた場合においても、これらの規定に規定する税務署長がこれらの期限内にその提出がなかつたことについてやむを得ない事情があると認める場合において、政令で定めるところにより当該届出書が当該税務署長に提出されたときは、第十二項又は第十六項の規定の適用については、当該届出書がこれらの期限内に提出されたものとみなす。
art-70-7-2/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-27
Even in the case where the written notification referred to in paragraph (10) or paragraph (16) has not been submitted by the notification deadline or the deadline for notification of exemption, if the district director prescribed in those provisions finds that there were unavoidable circumstances for its not having been submitted within those deadlines, and that written notification has been submitted to that district director pursuant to the provisions of Cabinet Order, that written notification is deemed to have been submitted within those deadlines with regard to the application of the provisions of paragraph (12) or paragraph (16).
machine translation, not official
**第二十八項** 第一項の規定の適用を受けた経営承継相続人等は、次の表の各号の上欄に掲げる場合に該当する場合には、当該各号の中欄に掲げる金額を基礎とし、当該経営承継相続人等が同項の規定の適用を受けるために提出する相続税の申告書の提出期限の翌日から当該各号の下欄に掲げる日（同表の第一号から第三号まで又は第六号から第八号までの下欄に掲げる日以前二月以内に当該経営承継相続人等が死亡した場合には、当該経営承継相続人等の相続人が当該経営承継相続人等の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）までの期間に応じ、年三・六パーセントの割合を乗じて計算した金額に相当する利子税を、当該各号の中欄に掲げる金額に相当する相続税にあわせて納付しなければならない。
一 第三項の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 猶予中相続税額 同項各号に定める日から二月を経過する日
二 第四項の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項の表の各号の中欄に掲げる猶予中相続税額 同表の各号の下欄に掲げる日から二月を経過する日
三 第五項の規定の適用があつた場合（第五号から第八号までの上欄に掲げる場合に該当する場合を除く。） 同項の表の各号の中欄に掲げる猶予中相続税額 同表の各号の下欄に掲げる日から二月を経過する日
四 第十二項の規定の適用があつた場合（次号の上欄に掲げる場合に該当する場合を除く。） 同項の規定により納税の猶予に係る期限が確定する猶予中相続税額 同項の規定による納税の猶予に係る期限
五 第十三項又は第十五項の規定の適用があつた場合 これらの規定により納税の猶予に係る期限が繰り上げられる猶予中相続税額 これらの規定により繰り上げられた納税の猶予に係る期限
六 第十七項第一号の規定の適用があつた場合（前号の上欄に掲げる場合に該当する場合を除く。） 同項第一号イ及びロに掲げる金額の合計額 同号の譲渡等をした日から二月を経過する日
七 第十七項第二号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第二号ロに掲げる金額 同号の認定承継会社が解散をした日から二月を経過する日
八 第十七項第三号又は第四号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第三号イ及びロ又は第四号イ及びロに掲げる金額の合計額 これらの号の合併又は株式交換等がその効力を生じた日から二月を経過する日
九 第二十二項の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第二号に掲げる金額 同項の規定による納税の猶予に係る期限
art-70-7-2/par-28 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-28 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-28
The successor heir, etc. to whom the provisions of paragraph (1) have applied must, in the case of falling under the case listed in the left-hand column of an item of the following table, pay, together with the inheritance tax equivalent to the amount listed in the middle column of that item, interest tax equivalent to the amount calculated by multiplying the amount listed in the middle column of that item, as the base, by a rate of 3.6 percent per annum according to the period from the day following the due date for filing the inheritance tax return that the successor heir, etc. files in order to receive the application of the provisions of that paragraph until the day listed in the right-hand column of that item (or, in the case where the successor heir, etc. has died within two months on or before the day listed in the right-hand column of items (i) through (iii) or items (vi) through (viii) of that table, the day on which six months have elapsed from the day following the day on which the heir of the successor heir, etc. came to know of the commencement of the succession due to the death of the successor heir, etc.).
(i) In the case where the provisions of paragraph (3) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) The amount of inheritance tax under a grace period The day on which two months have elapsed from the day specified in the relevant item of that paragraph
(ii) In the case where the provisions of paragraph (4) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) The amount of inheritance tax under a grace period listed in the middle column of the relevant item of the table in that paragraph The day on which two months have elapsed from the day listed in the right-hand column of the relevant item of that table
(iii) In the case where the provisions of paragraph (5) have been applied (excluding the case falling under the cases listed in the left-hand column of items (v) through (viii)) The amount of inheritance tax under a grace period listed in the middle column of the relevant item of the table in that paragraph The day on which two months have elapsed from the day listed in the right-hand column of the relevant item of that table
(iv) In the case where the provisions of paragraph (12) have been applied (excluding the case falling under the case listed in the left-hand column of the following item) The amount of inheritance tax under a grace period for which the deadline of the tax payment grace period is fixed under the provisions of that paragraph The deadline of the tax payment grace period under the provisions of that paragraph
(v) In the case where the provisions of paragraph (13) or paragraph (15) have been applied The amount of inheritance tax under a grace period for which the deadline of the tax payment grace period is accelerated under those provisions The deadline of the tax payment grace period as accelerated under those provisions
(vi) In the case where the provisions of paragraph (17), item (i) have been applied (excluding the case falling under the case listed in the left-hand column of the preceding item) The sum of the amounts listed in item (i), (a) and (b) of that paragraph The day on which two months have elapsed from the day on which the transfer, etc. referred to in that item was made
(vii) In the case where the provisions of paragraph (17), item (ii) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) The amount listed in item (ii), (b) of that paragraph The day on which two months have elapsed from the day on which the certified succession company referred to in that item dissolved
(viii) In the case where the provisions of paragraph (17), item (iii) or (iv) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) The sum of the amounts listed in item (iii), (a) and (b) or item (iv), (a) and (b) of that paragraph The day on which two months have elapsed from the day on which the merger or share exchange, etc. referred to in those items took effect
(ix) In the case where the provisions of paragraph (22) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) The amount listed in item (ii) of that paragraph The deadline of the tax payment grace period under the provisions of that paragraph
machine translation, not official
**第二十九項** 第一項の規定の適用を受けた経営承継相続人等が前項の表の第三号から第九号までの上欄に掲げる場合に該当する場合（同表の第四号又は第五号の上欄に掲げる場合に該当する場合には、経営承継期間の末日の翌日以後にこれらの規定に規定する場合に該当することとなつた場合に限る。）における同項の規定の適用については、同項中「年三・六パーセント」とあるのは、「年三・六パーセント（経営承継期間については、年零パーセント）」とする。
art-70-7-2/par-29 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-29 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-29
With regard to the application of the provisions of the preceding paragraph in the case where the successor heir, etc. to whom the provisions of paragraph (1) have applied falls under the case listed in the left-hand column of items (iii) through (ix) of the table in that paragraph (in the case of falling under the case listed in the left-hand column of item (iv) or item (v) of that table, limited to the case of having come to fall under the case prescribed in those provisions on or after the day following the last day of the business succession period), the phrase "3.6 percent per annum" in that paragraph is deemed to be replaced with "3.6 percent per annum (or, for the business succession period, 0 percent per annum)".
machine translation, not official
**第三十項** 第一項の対象非上場株式等に係る認定承継会社が同項の規定の適用を受けようとする経営承継相続人等及び当該経営承継相続人等と政令で定める特別の関係がある者から現物出資又は贈与により取得をした資産（同項の相続の開始前三年以内に取得をしたものに限る。第二号において「現物出資等資産」という。）がある場合において、当該相続の開始の時における、第一号に掲げる金額に対する第二号に掲げる金額の割合が百分の七十以上であるときは、当該経営承継相続人等については、同項の規定は、適用しない。
art-70-7-2/par-30 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-30 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-30
In the case where there are assets that the certified succession company relating to the covered unlisted shares or similar interests referred to in paragraph (1) has acquired by capital contribution in kind or gift from the successor heir, etc. seeking the application of the provisions of that paragraph and persons who have a special relationship specified by Cabinet Order with that successor heir, etc. (limited to those acquired within three years before the commencement of the succession referred to in that paragraph; referred to as "assets acquired by capital contribution in kind, etc." in item (ii)), if, at the time of the commencement of the succession, the ratio of the amount listed in item (ii) to the amount listed in item (i) is 70 percent or more, the provisions of that paragraph do not apply to that successor heir, etc.:
machine translation, not official
**一** 当該認定承継会社の資産の価額の合計額
art-70-7-2/par-30/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-30/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-30/item-1
the total value of the assets of that certified succession company;
machine translation, not official
**二** 現物出資等資産の価額（当該認定承継会社が当該相続の開始の時において当該現物出資等資産を有していない場合には、当該相続の開始の時に有しているものとしたときにおける当該現物出資等資産の価額）の合計額
art-70-7-2/par-30/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-30/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-30/item-2
the total value of the assets acquired by capital contribution in kind, etc. (or, in the case where that certified succession company does not hold the assets acquired by capital contribution in kind, etc. at the time of the commencement of the succession, the value of those assets acquired by capital contribution in kind, etc. on the assumption that it held them at the time of the commencement of the succession).
machine translation, not official
**第三十一項** 第一項の対象非上場株式等に係る認定承継会社が次の各号に掲げる場合に該当することとなつた場合における当該認定承継会社に係る同項の規定の適用を受ける経営承継相続人等に対する第三項及び第五項の規定の適用については、当該各号に定めるところによる。
art-70-7-2/par-31 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31
With regard to the application of the provisions of paragraphs (3) and (5) to the successor heir, etc. to whom the provisions of paragraph (1) apply relating to the certified succession company relating to the covered unlisted shares or similar interests referred to in that paragraph, in the case where that certified succession company has come to fall under any of the cases listed in the following items, the application is as specified in the relevant item:
machine translation, not official
**一** 当該認定承継会社の事業の用に供する資産が災害によつて甚大な被害を受けた場合として政令で定める場合 当該認定承継会社が、経営承継期間（当該災害が発生した日以後の期間に限る。以下この項及び第三十三項において同じ。）内に第三項第二号若しくは第九号に掲げる場合又は特定期間（経営承継期間の末日の翌日から当該災害が発生した日の直前の経営報告基準日の翌日以後十年を経過する日までの期間（最初の経営報告基準日が当該災害が発生した日後に到来する場合にあつては、当該経営報告基準日の翌日から同日以後十年を経過する日までの期間）をいう。以下第四号までにおいて同じ。）内に第五項の表の第一号の上欄（第三項第九号に係る部分に限る。）に掲げる場合に該当することとなつた場合であつても、当該認定承継会社は、これらの場合に該当しないものとみなす。
art-70-7-2/par-31/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-31/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31/item-1
in the case specified by Cabinet Order as the case where the assets used for the business of that certified succession company have suffered severe damage due to a disaster: even if that certified succession company has come to fall under the case listed in paragraph (3), item (ii) or item (ix) within the business succession period (limited to the period on or after the day on which that disaster occurred; the same applies hereinafter in this paragraph and in paragraph (33)), or under the case listed in the left-hand column of item (i) of the table in paragraph (5) (limited to the part relating to paragraph (3), item (ix)) within the specified period (meaning the period from the day following the last day of the business succession period until the day on which 10 years have elapsed on or after the day following the base date for management reports immediately preceding the day on which that disaster occurred (or, in the case where the first base date for management reports arrives after the day on which that disaster occurred, the period from the day following that base date for management reports until the day on which 10 years have elapsed on or after that day); the same applies hereinafter through item (iv)), that certified succession company is deemed not to fall under those cases;
machine translation, not official
**二** 当該認定承継会社の事業所（常時使用従業員が勤務している事務所、店舗、工場その他これらに類するものに限る。イにおいて同じ。）が災害によつて被害を受けたことにより当該認定承継会社における雇用の確保が困難となつた場合として政令で定める場合（前号に掲げる場合に該当する場合を除く。） 次に定めるところによる。
art-70-7-2/par-31/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-31/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31/item-2
in the case specified by Cabinet Order as the case where it has become difficult to secure employment at that certified succession company as a result of damage suffered due to a disaster by a business office of that certified succession company (limited to an office, store, factory or other similar facility where regular employees work; the same applies in (a)) (excluding the case falling under the case listed in the preceding item): as specified below:
machine translation, not official
**イ** 従業員数確認期間（当該災害が発生した日以後の期間に限る。イにおいて同じ。）内にある各基準日におけるその事業所（イにおいて「被災事業所」という。）の常時使用従業員の数の合計を従業員数確認期間の末日において従業員数確認期間内にある基準日の数で除して計算した数が、当該被災事業所の常時使用従業員の雇用が確保されているものとして政令で定める数を下回る数となつたことにより当該認定承継会社が第三項第二号に掲げる場合に該当することとなつた場合（当該認定承継会社の事業所のうちに被災事業所以外の事業所がある場合にあつては、従業員数確認期間内にある各基準日における当該事業所の常時使用従業員の数の合計を従業員数確認期間の末日において従業員数確認期間内にある基準日の数で除して計算した数が、当該事業所の常時使用従業員の雇用が確保されているものとして政令で定める数以上である場合に限る。）であつても、当該認定承継会社は、同号に掲げる場合に該当しないものとみなす。
art-70-7-2/par-31/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-31/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31/item-2/sub-1
even if that certified succession company has come to fall under the case listed in paragraph (3), item (ii) because the number calculated by dividing the sum of the numbers of regular employees of that business office (referred to as a "disaster-damaged business office" in (a)) as of each base date within the employee number confirmation period (limited to the period on or after the day on which that disaster occurred; the same applies in (a)) by the number of base dates within the employee number confirmation period, as of the last day of the employee number confirmation period, has fallen below the number specified by Cabinet Order as the number at which the employment of regular employees of that disaster-damaged business office is deemed to be secured (in the case where the business offices of that certified succession company include a business office other than a disaster-damaged business office, limited to the case where the number calculated by dividing the sum of the numbers of regular employees of that business office as of each base date within the employee number confirmation period by the number of base dates within the employee number confirmation period, as of the last day of the employee number confirmation period, is equal to or more than the number specified by Cabinet Order as the number at which the employment of regular employees of that business office is deemed to be secured), that certified succession company is deemed not to fall under the case listed in that item;
machine translation, not official
**ロ** 当該認定承継会社が、経営承継期間内に第三項第九号に掲げる場合又は特定期間内に第五項の表の第一号の上欄（第三項第九号に係る部分に限る。）に掲げる場合に該当することとなつた場合であつても、当該認定承継会社は、これらの場合に該当しないものとみなす。
art-70-7-2/par-31/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-31/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31/item-2/sub-2
even if that certified succession company has come to fall under the case listed in paragraph (3), item (ix) within the business succession period, or under the case listed in the left-hand column of item (i) of the table in paragraph (5) (limited to the part relating to paragraph (3), item (ix)) within the specified period, that certified succession company is deemed not to fall under those cases;
machine translation, not official
**三** 中小企業信用保険法第二条第五項第一号又は第二号のいずれかに該当することにより当該認定承継会社の売上金額が大幅に減少した場合として政令で定める場合（前二号に掲げる場合に該当する場合を除く。） 当該認定承継会社が、経営承継期間内に第三項第二号に掲げる場合に該当することとなつた場合であつても、当該認定承継会社は、売上金額に応じた常時使用従業員の雇用が確保されているときとして政令で定めるときに限り、経営承継期間の末日においては、同号に掲げる場合に該当しないものとみなす。
art-70-7-2/par-31/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-31/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31/item-3
in the case specified by Cabinet Order as the case where the sales amount of that certified succession company has decreased significantly due to falling under either Article 2, paragraph (5), item (i) or item (ii) of the Small and Medium-sized Enterprise Credit Insurance Act (excluding the case falling under the cases listed in the preceding two items): even if that certified succession company has come to fall under the case listed in paragraph (3), item (ii) within the business succession period, that certified succession company is deemed not to fall under the case listed in that item as of the last day of the business succession period, but only when it is a time specified by Cabinet Order as a time when the employment of regular employees commensurate with the sales amount is secured;
machine translation, not official
**四** 中小企業信用保険法第二条第五項第三号又は第四号のいずれかに該当することにより当該認定承継会社の売上金額が大幅に減少した場合として政令で定める場合（前三号に掲げる場合に該当する場合を除く。） 当該認定承継会社が、経営承継期間内に第三項第二号若しくは第九号に掲げる場合又は特定期間内に第五項の表の第一号の上欄（第三項第九号に係る部分に限る。）に掲げる場合に該当することとなつた場合であつても、当該認定承継会社は、売上金額に応じた常時使用従業員の雇用が確保されているときとして政令で定めるときに限り、経営承継期間の末日（経営承継期間内に第三項第九号に掲げる場合又は特定期間内に同表の第一号の上欄（同項第九号に係る部分に限る。）に掲げる場合に該当することとなつた場合にあつては、経営報告基準日（当該売上金額に係る事業年度の翌事業年度中にあるものに限る。以下この号において「基準日」という。）の直前の経営報告基準日の翌日から当該基準日までの期間（次のイ又はロに掲げる場合にあつては、それぞれイ又はロに定める期間））においては、これらの場合に該当しないものとみなす。
art-70-7-2/par-31/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-31/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31/item-4
in the case specified by Cabinet Order as the case where the sales amount of that certified succession company has decreased significantly due to falling under either Article 2, paragraph (5), item (iii) or item (iv) of the Small and Medium-sized Enterprise Credit Insurance Act (excluding the case falling under the cases listed in the preceding three items): even if that certified succession company has come to fall under the case listed in paragraph (3), item (ii) or item (ix) within the business succession period, or under the case listed in the left-hand column of item (i) of the table in paragraph (5) (limited to the part relating to paragraph (3), item (ix)) within the specified period, that certified succession company is deemed, only when it is a time specified by Cabinet Order as a time when the employment of regular employees commensurate with the sales amount is secured, not to fall under those cases as of the last day of the business succession period (or, in the case of having come to fall under the case listed in paragraph (3), item (ix) within the business succession period or under the case listed in the left-hand column of item (i) of that table (limited to the part relating to item (ix) of that paragraph) within the specified period, during the period from the day following the base date for management reports immediately preceding the base date for management reports (limited to one falling within the business year following the business year to which that sales amount relates; referred to as the "base date" in this item) until that base date (or, in the case listed in (a) or (b) below, the period specified in (a) or (b), respectively)).
machine translation, not official
**イ** 当該基準日が最初の経営報告基準日である場合 第一項の規定の適用に係る相続に係る相続税の申告書の提出期限の翌日から当該基準日までの期間
art-70-7-2/par-31/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-31/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31/item-4/sub-1
in the case where that base date is the first base date for management reports: the period from the day following the due date for filing the inheritance tax return for the inheritance to which the provisions of paragraph (1) apply until that base date;
machine translation, not official
**ロ** 経営報告基準日が特定期間内にある場合 経営承継期間の末日から一年を経過するごとの日（ロにおいて「特定基準日」という。）の直前の特定基準日（当該一年を経過する日が最初の特定基準日である場合には、経営承継期間の末日）の翌日から次の特定基準日（当該売上金額に係る事業年度（当該売上金額が中小企業信用保険法第二条第五項第三号又は第四号のいずれかに該当する前の水準に最初に回復した事業年度として政令で定める事業年度前の事業年度に限る。）の翌事業年度中にあるものに限る。）までの期間
art-70-7-2/par-31/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-31/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31/item-4/sub-2
in the case where the base date for management reports falls within the specified period: the period from the day following the immediately preceding specified base date (meaning each day on which one year elapses from the last day of the business succession period; referred to as a "specified base date" in (b)) (or, in the case where the day on which that one year elapses is the first specified base date, the last day of the business succession period) until the next specified base date (limited to one falling within the business year following the business year to which that sales amount relates (limited to a business year before the business year specified by Cabinet Order as the business year in which that sales amount first recovered to the level before falling under either Article 2, paragraph (5), item (iii) or item (iv) of the Small and Medium-sized Enterprise Credit Insurance Act)).
machine translation, not official
**第三十二項** 前項の規定は、第一項の規定の適用を受ける経営承継相続人等（前項第一号若しくは第二号の災害又は同項第三号の中小企業信用保険法第二条第五項第一号若しくは第二号の事由若しくは前項第四号の同条第五項第三号若しくは第四号の事由（第三十五項及び第三十七項並びに第七十条の七の四第十八項において「災害等」という。）の発生した日から一年を経過する日の前日までに第一項の規定の適用に係る相続又は遺贈により同項の非上場株式等の取得をしていた者に限る。次項において同じ。）が財務省令で定めるところにより前項の規定の適用を受けたい旨を記載した届出書を政令で定める期限までに納税地の所轄税務署長に提出した場合（当該税務署長においてやむを得ない事情があると認める場合には、当該届出書を当該期限後に提出した場合を含む。）に限り、適用する。
art-70-7-2/par-32 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-32
The provisions of the preceding paragraph apply only in the case where the successor heir, etc. to whom the provisions of paragraph (1) apply (limited to a person who had acquired the unlisted shares or similar interests referred to in paragraph (1) through the inheritance or bequest to which the provisions of that paragraph apply by the day before the day on which one year elapses from the day on which the disaster referred to in item (i) or item (ii) of the preceding paragraph, the event referred to in Article 2, paragraph (5), item (i) or item (ii) of the Small and Medium-sized Enterprise Credit Insurance Act referred to in item (iii) of that paragraph, or the event referred to in paragraph (5), item (iii) or item (iv) of that Article referred to in item (iv) of the preceding paragraph (referred to as a "disaster, etc." in paragraphs (35) and (37) and in Article 70-7-4, paragraph (18)) occurred; the same applies in the following paragraph) has submitted to the district director with jurisdiction over the place for tax payment, by the deadline specified by Cabinet Order, a written notification stating that the successor heir, etc. wishes to receive the application of the provisions of the preceding paragraph, pursuant to the provisions of Order of the Ministry of Finance (including the case where, if that district director finds that there are unavoidable circumstances, the written notification has been submitted after that deadline).
machine translation, not official
**第三十三項** 経営承継相続人等が有する対象非上場株式等に係る認定承継会社が第三十一項各号に掲げる場合に該当することとなつた場合において、当該経営承継相続人等又は当該認定承継会社が経営承継期間内に次の各号のいずれかに該当することとなつたときは、当該経営承継相続人等又は当該認定承継会社は、それぞれ第十七項第一号又は第二号に掲げる場合に該当するものとみなして、この条の規定を適用する。
art-70-7-2/par-33 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-33
In the case where the certified succession company relating to the covered unlisted shares or similar interests held by a successor heir, etc. has come to fall under any of the cases listed in the items of paragraph (31), if the successor heir, etc. or that certified succession company comes to fall under any of the following items within the business succession period, the provisions of this Article apply by deeming the successor heir, etc. or that certified succession company to fall under the case listed in paragraph (17), item (i) or item (ii), respectively:
machine translation, not official
**一** 当該経営承継相続人等が当該認定承継会社の非上場株式等の全部の譲渡等をしたとき（次のイ又はロのいずれかに該当するときに限るものとし、当該認定承継会社が株式交換等により他の会社の株式交換完全子会社等となつたとき（当該他の会社が当該経営承継相続人等と政令で定める特別の関係がある者以外のものであり、かつ、当該株式交換等に際して当該他の会社の株式等の交付がないときに限る。）を除く。）。
art-70-7-2/par-33/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-33/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-33/item-1
when the successor heir, etc. has made a transfer, etc. of all of the unlisted shares or similar interests of that certified succession company (limited to when it falls under either (a) or (b) below, and excluding when that certified succession company has become a wholly owned subsidiary company resulting from a share exchange or share transfer of another company through a share exchange, etc. (limited to when that other company is a person other than those who have a special relationship specified by Cabinet Order with the successor heir, etc. and no shares, etc. of that other company are delivered upon that share exchange, etc.));
machine translation, not official
**イ** その譲渡等が当該経営承継相続人等と政令で定める特別の関係がある者以外の者のうちの一人の者として政令で定めるものに対して行うものであるとき。
art-70-7-2/par-33/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-33/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-33/item-1/sub-1
when that transfer, etc. is made to a person specified by Cabinet Order as a single person among persons other than those who have a special relationship specified by Cabinet Order with the successor heir, etc.;
machine translation, not official
**ロ** その譲渡等が、民事再生法の規定による再生計画又は会社更生法の規定による更生計画の認可の決定があつた場合において、当該再生計画又は当該更生計画に基づき当該非上場株式等を消却するために行うものであるとき。
art-70-7-2/par-33/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-33/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-33/item-1/sub-2
when that transfer, etc. is made, in the case where a confirmation order for a rehabilitation plan under the provisions of the Civil Rehabilitation Act or for a reorganization plan under the provisions of the Corporate Reorganization Act has been issued, in order to cancel those unlisted shares or similar interests based on that rehabilitation plan or that reorganization plan;
machine translation, not official
**二** 当該対象非上場株式等に係る認定承継会社について破産手続開始の決定又は特別清算開始の命令があつたとき。
art-70-7-2/par-33/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-33/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-33/item-2
when an order commencing bankruptcy proceedings or an order to commence special liquidation has been issued with regard to the certified succession company relating to those covered unlisted shares or similar interests.
machine translation, not official
**第三十四項** 前項の規定の適用がある場合における第十七項の規定の適用については、同項第一号及び第二号中「の末日の翌日以後に」とあるのは、「内に」とする。
art-70-7-2/par-34 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-34
With regard to the application of the provisions of paragraph (17) in the case where the provisions of the preceding paragraph apply, the phrase "on or after the day following the last day of" in items (i) and (ii) of that paragraph is deemed to be replaced with "within".
machine translation, not official
**第三十五項** 災害等が発生した日から同日以後一年を経過する日までの間に相続又は遺贈により会社の非上場株式等の取得をした個人が第一項の規定の適用を受けようとする場合（当該会社が次に掲げる場合に該当する場合に限る。）における第二項第一号の規定の適用については、同号中「要件の全て」とあるのは、「要件（ロに掲げるものを除く。）の全て」とする。
art-70-7-2/par-35 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-35 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-35
With regard to the application of the provisions of paragraph (2), item (i) in the case where an individual who has acquired unlisted shares or similar interests of a company by inheritance or bequest during the period from the day on which a disaster, etc. occurred until the day on which one year has elapsed on or after that day seeks the application of the provisions of paragraph (1) (limited to the case where that company falls under any of the following cases), the phrase "all of the requirements" in that item is deemed to be replaced with "all of the requirements (excluding the one listed in (b))":
machine translation, not official
**一** 当該会社の事業の用に供する資産が災害によつて甚大な被害を受けた場合として政令で定める場合
art-70-7-2/par-35/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-35/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-35/item-1
the case specified by Cabinet Order as the case where the assets used for the business of that company have suffered severe damage due to a disaster;
machine translation, not official
**二** 当該会社の事業所（常時使用従業員が勤務している事務所、店舗、工場その他これらに類するものに限る。）が災害によつて被害を受けたことにより当該会社における雇用の確保が困難となつた場合として政令で定める場合（前号に掲げる場合に該当する場合を除く。）
art-70-7-2/par-35/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-35/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-35/item-2
the case specified by Cabinet Order as the case where it has become difficult to secure employment at that company as a result of damage suffered due to a disaster by a business office of that company (limited to an office, store, factory or other similar facility where regular employees work) (excluding the case falling under the case listed in the preceding item);
machine translation, not official
**三** 中小企業信用保険法第二条第五項第三号又は第四号のいずれかに該当することにより当該会社の売上金額が大幅に減少した場合として政令で定める場合（前二号に掲げる場合に該当する場合を除く。）
art-70-7-2/par-35/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-35/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-35/item-3
the case specified by Cabinet Order as the case where the sales amount of that company has decreased significantly due to falling under either Article 2, paragraph (5), item (iii) or item (iv) of the Small and Medium-sized Enterprise Credit Insurance Act (excluding the case falling under the cases listed in the preceding two items).
machine translation, not official
**第三十六項** 前項の個人が同項の規定の適用を受けようとする場合における第九項の規定の適用については、同項中「又は当該」とあるのは、「又は第三十五項の規定の適用を受けようとする旨を記載した書類並びに当該」とする。
art-70-7-2/par-36 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-36 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-36
With regard to the application of the provisions of paragraph (9) in the case where the individual referred to in the preceding paragraph seeks the application of the provisions of that paragraph, the phrase "or where a document stating details of those" in paragraph (9) is deemed to be replaced with "or where a document stating that the individual seeks the application of the provisions of paragraph (35) and a document stating details of those".
machine translation, not official
**第三十七項** 災害等が発生した日から同日以後一年を経過する日までの間に被相続人から第一項の規定の適用に係る相続又は遺贈により認定承継会社の同項に規定する非上場株式等の取得をした個人が同項の規定の適用を受けようとする場合（当該認定承継会社が第三十一項第一号、第二号又は第四号に掲げる場合に該当する場合に限る。）における第二項第三号の規定の適用については、同号中「要件の全て」とあるのは、「要件（ヘに掲げるものを除く。）の全て」とする。
art-70-7-2/par-37 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-37 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-37
With regard to the application of the provisions of paragraph (2), item (iii) in the case where an individual who has acquired unlisted shares or similar interests prescribed in paragraph (1) of a certified succession company from a decedent through an inheritance or bequest to which the provisions of that paragraph apply during the period from the day on which a disaster, etc. occurred until the day on which one year has elapsed on or after that day seeks the application of the provisions of that paragraph (limited to the case where that certified succession company falls under the case listed in paragraph (31), item (i), (ii) or (iv)), the phrase "all of the requirements" in that item is deemed to be replaced with "all of the requirements (excluding the one listed in (f))".
machine translation, not official
**第三十八項** 前項の個人が同項の規定の適用を受けようとする場合における第九項の規定の適用については、同項中「又は当該」とあるのは、「又は第三十七項の規定の適用を受けようとする旨を記載した書類並びに当該」とする。
art-70-7-2/par-38 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-38 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-38
With regard to the application of the provisions of paragraph (9) in the case where the individual referred to in the preceding paragraph seeks the application of the provisions of that paragraph, the phrase "or where a document stating details of those" in paragraph (9) is deemed to be replaced with "or where a document stating that the individual seeks the application of the provisions of paragraph (37) and a document stating details of those".
machine translation, not official
**第三十九項** 第三十二項及び第三十四項に定めるもののほか、第三十一項、第三十三項及び第三十五項から前項までの規定の適用に関し必要な事項は、政令で定める。
art-70-7-2/par-39 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-39 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-39
Beyond what is provided for in paragraphs (32) and (34), necessary matters concerning the application of the provisions of paragraphs (31) and (33) and paragraph (35) through the preceding paragraph are specified by Cabinet Order.
machine translation, not official
**第四十項** 経済産業大臣又は経済産業局長は、第一項の規定の適用を受ける経営承継相続人等又は同項の対象非上場株式等若しくは当該対象非上場株式等に係る認定承継会社について、第三項から第五項までの規定による納税の猶予に係る期限の確定に係る事実に関し、法令の規定に基づき認定、確認、報告の受理その他の行為をしたことにより当該事実があつたことを知つた場合には、遅滞なく、当該対象非上場株式等について当該事実が生じた旨その他財務省令で定める事項を、書面により、国税庁長官又は当該経営承継相続人等の納税地の所轄税務署長に通知しなければならない。
art-70-7-2/par-40 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-40 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-40
If the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry has come to know, as a result of having made a certification or confirmation, accepted a report or taken any other action based on the provisions of laws and regulations with regard to a fact relating to the fixing of the deadline of the tax payment grace period under the provisions of paragraphs (3) through (5) with respect to the successor heir, etc. to whom the provisions of paragraph (1) apply, the covered unlisted shares or similar interests referred to in that paragraph or the certified succession company relating to those covered unlisted shares or similar interests, that the fact has occurred, the Minister or the Director-General must notify the Commissioner of the National Tax Agency or the district director with jurisdiction over the place for tax payment of that successor heir, etc. in writing, without delay, that the fact has occurred with regard to those covered unlisted shares or similar interests and of other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第四十一項** 税務署長は、第一項の場合において経済産業大臣又は経済産業局長の事務（同項の規定の適用を受ける経営承継相続人等に関する事務で、前項の規定の適用に係るものに限る。）の処理を適正かつ確実に行うため必要があると認めるときは、経済産業大臣又は経済産業局長に対し、当該経営承継相続人等が第一項の規定の適用を受ける旨その他財務省令で定める事項を通知することができる。
art-70-7-2/par-41 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-41 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-41
If the district director, in the case referred to in paragraph (1), finds it necessary for the proper and reliable handling of the affairs of the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry (limited to affairs concerning the successor heir, etc. to whom the provisions of that paragraph apply that relate to the application of the provisions of the preceding paragraph), the district director may notify the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry that the successor heir, etc. receives the application of the provisions of paragraph (1), and of other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第四十二項** 第三項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-70-7-2/par-42 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-42 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-42
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第七十条の七の三（非上場株式等の贈与者が死亡した場合の相続税の課税の特例） — Special Provisions on Taxation on Inheritance Tax Where the Donor of Unlisted Shares or Similar Interests Has Died
caption: machine translation, not official
art-70-7-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-3
**第一項** 第七十条の七第一項の規定の適用を受ける同条第二項第三号に規定する経営承継受贈者に係る贈与者が死亡した場合（その死亡の日前に猶予中贈与税額に相当する贈与税の全部につき同条第三項から第五項まで、第十一項、第十二項又は第十四項の規定による納税の猶予に係る期限が確定した場合及びその死亡の時以前に当該経営承継受贈者が死亡した場合を除く。）には、当該贈与者の死亡による相続又は遺贈に係る相続税については、当該経営承継受贈者が当該贈与者から相続（当該経営承継受贈者が当該贈与者の相続人以外の者である場合には、遺贈）により同条第一項の規定の適用に係る対象受贈非上場株式等（猶予中贈与税額に対応する部分に限るものとし、合併により当該対象受贈非上場株式等に係る同項の認定贈与承継会社が消滅した場合その他の財務省令で定める場合には、当該対象受贈非上場株式等に相当するものとして財務省令で定めるものとする。次条において同じ。）の取得をしたものとみなす。この場合において、その死亡による相続又は遺贈に係る相続税の課税価格の計算の基礎に算入すべき当該対象受贈非上場株式等の価額については、当該贈与者から同項の規定の適用に係る贈与により取得をした対象受贈非上場株式等の当該贈与の時（第七十条の七第二十一項の規定の適用があつた場合には、同項に規定する認可決定日）における価額（同条第二項第五号の対象受贈非上場株式等の価額をいう。）を基礎として計算するものとする。
art-70-7-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-3/par-1
In the case where the donor relating to the successor donee prescribed in Article 70-7, paragraph (2), item (iii) to whom the provisions of paragraph (1) of that Article apply has died (excluding the case where, before the day of that death, the deadline of the tax payment grace period under the provisions of paragraphs (3) through (5), paragraph (11), paragraph (12) or paragraph (14) of that Article has been fixed for all of the gift tax equivalent to the amount of gift tax under a grace period, and the case where that successor donee has died at or before the time of that death), with regard to inheritance tax on the inheritance or bequest due to the death of that donor, the successor donee is deemed to have acquired from that donor by inheritance (or, in the case where the successor donee is a person other than an heir of that donor, by bequest) the covered gifted unlisted shares or similar interests to which the provisions of paragraph (1) of that Article apply (limited to the part corresponding to the amount of gift tax under a grace period, and, in the case where the certified gift succession company referred to in that paragraph relating to those covered gifted unlisted shares or similar interests has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, to be those specified by Order of the Ministry of Finance as equivalent to those covered gifted unlisted shares or similar interests; the same applies in the following Article). In this case, the value of those covered gifted unlisted shares or similar interests to be included in the basis for calculating the taxable value of inheritance tax on the inheritance or bequest due to that death is to be calculated on the basis of the value (meaning the value of the covered gifted unlisted shares or similar interests referred to in paragraph (2), item (v) of Article 70-7), at the time of that gift (or, in the case where the provisions of paragraph (21) of that Article have been applied, on the date of the confirmation order prescribed in that paragraph), of the covered gifted unlisted shares or similar interests acquired from that donor through the gift to which the provisions of paragraph (1) of that Article apply.
machine translation, not official
**第二項** 第七十条の七第一項の規定の適用を受ける同条第二項第三号に規定する経営承継受贈者の同条第一項の規定の適用に係る贈与が当該経営承継受贈者に係る贈与者の同条第十五項（第三号に係る部分に限り、第七十条の七の五第十一項において準用する場合を含む。）の規定の適用に係る贈与である場合における前項の規定の適用については、同項中「係る贈与者」とあるのは「係る前の贈与者（同条第一項又は第七十条の七の五第一項の規定の適用を受けていた者として政令で定める者に第七十条の七第一項の対象受贈非上場株式等に係る認定贈与承継会社の非上場株式等の贈与をした者をいう。）」と、「当該贈与者」とあるのは「当該前の贈与者」と、「贈与により取得」とあるのは「前の贈与（同項又は第七十条の七の五第一項の規定の適用を受けていた者として政令で定める者に対する当該対象受贈非上場株式等に係る認定贈与承継会社の非上場株式等の贈与をいう。）により当該政令で定める者が取得」と、「当該贈与の」とあるのは「当該前の贈与の」とする。
art-70-7-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-3/par-2
With regard to the application of the provisions of the preceding paragraph in the case where the gift to which the provisions of Article 70-7, paragraph (1) apply received by the successor donee prescribed in paragraph (2), item (iii) of that Article to whom the provisions of paragraph (1) of that Article apply is a gift made by the donor relating to that successor donee to which the provisions of paragraph (15) of that Article (limited to the part relating to item (iii), and including the case where it is applied mutatis mutandis pursuant to Article 70-7-5, paragraph (11)) apply, the phrase "the donor relating to" in that paragraph is deemed to be replaced with "the prior donor (meaning the person who made a gift of unlisted shares or similar interests of the certified gift succession company relating to the covered gifted unlisted shares or similar interests referred to in Article 70-7, paragraph (1) to the person specified by Cabinet Order as a person who received the application of the provisions of paragraph (1) of that Article or Article 70-7-5, paragraph (1)) relating to", the phrase "that donor" with "that prior donor", the phrase "acquired ... through the gift" with "acquired by the person specified by that Cabinet Order through the prior gift (meaning the gift of unlisted shares or similar interests of the certified gift succession company relating to those covered gifted unlisted shares or similar interests made to the person specified by Cabinet Order as a person who received the application of the provisions of that paragraph or Article 70-7-5, paragraph (1))", and the phrase "that gift" with "that prior gift".
machine translation, not official
**第三項** 第一項前段に規定する対象受贈非上場株式等について同項（前項の規定により読み替えて適用する場合を含む。次条第一項、第五項及び第十八項において同じ。）の規定の適用を受ける場合における相続税法第四十一条第二項（同法第四十八条の二第六項において準用する場合を含む。）の規定の適用については、同法第四十一条第二項中「財産を除く」とあるのは、「財産及び租税特別措置法第七十条の七の三第一項（非上場株式等の贈与者が死亡した場合の相続税の課税の特例）（同条第二項の規定により読み替えて適用する場合を含む。）の規定により相続又は遺贈により取得をしたものとみなされる同条第一項に規定する対象受贈非上場株式等を除く」とする。
art-70-7-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-3/par-3
With regard to the application of the provisions of Article 41, paragraph (2) of the Inheritance Tax Act (including the cases where it is applied mutatis mutandis pursuant to Article 48-2, paragraph (6) of that Act) in the case where the provisions of paragraph (1) (including the case where it is applied by replacing terms pursuant to the provisions of the preceding paragraph; the same applies in paragraphs (1), (5) and (18) of the following Article) apply to the covered gifted unlisted shares or similar interests prescribed in the first sentence of that paragraph, the phrase "excluding property" in Article 41, paragraph (2) of that Act is deemed to be replaced with "excluding property and the covered gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Inheritance Tax Where the Donor of Unlisted Shares or Similar Interests Has Died) (including the case where it is applied by replacing terms pursuant to the provisions of paragraph (2) of that Article) that are deemed to have been acquired by inheritance or bequest pursuant to the provisions of paragraph (1) of that Article".
machine translation, not official
### 第七十条の七の四（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — Tax Payment Grace Period and Exemption for Inheritance Tax Where the Donor of Unlisted Shares or Similar Interests Has Died
caption: machine translation, not official
art-70-7-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-4
**第一項** 前条第一項の規定により同項の贈与者から相続又は遺贈により取得をしたものとみなされた対象受贈非上場株式等につきこの項の規定の適用を受けようとする経営相続承継受贈者が、当該相続に係る相続税の申告書の提出により納付すべき相続税の額のうち、当該対象受贈非上場株式等（認定相続承継会社の株式等（株式又は出資をいう。以下この条において同じ。）に限る。）で当該相続税の申告書にこの項の規定の適用を受けようとする旨の記載があるもの（当該相続の開始の時における当該対象受贈非上場株式等に係る認定相続承継会社の発行済株式又は出資（議決権に制限のない株式等に限る。）の総数又は総額の三分の二に達するまでの部分として政令で定めるものに限る。以下この条において「対象相続非上場株式等」という。）に係る納税猶予分の相続税額に相当する相続税については、政令で定めるところにより当該相続税の申告書の提出期限までに当該納税猶予分の相続税額に相当する担保を提供した場合に限り、相続税法第三十三条の規定にかかわらず、当該経営相続承継受贈者の死亡の日まで、その納税を猶予する。
art-70-7-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
With regard to the inheritance tax equivalent to the inheritance tax subject to deferral relating to the covered gifted unlisted shares or similar interests (limited to shares, etc. (meaning shares or capital contributions; the same applies hereinafter in this Article) of a certified inheritance succession company) for which the inheritance tax return states that the successor donee for inheritance seeks the application of the provisions of this paragraph (limited to the part specified by Cabinet Order as the part up to two-thirds of the total number or total amount of the issued shares of or capital contributions to (limited to shares, etc. with no restriction on voting rights) the certified inheritance succession company relating to those covered gifted unlisted shares or similar interests as of the time of the commencement of the succession; referred to as "covered inherited unlisted shares or similar interests" hereinafter in this Article), out of the amount of inheritance tax payable upon filing the inheritance tax return for the inheritance by a successor donee for inheritance who seeks the application of the provisions of this paragraph with regard to the covered gifted unlisted shares or similar interests deemed, pursuant to the provisions of paragraph (1) of the preceding Article, to have been acquired by inheritance or bequest from the donor referred to in that paragraph, notwithstanding the provisions of Article 33 of the Inheritance Tax Act, payment of that tax is deferred until the date of death of that successor donee for inheritance, only in the case where security equivalent to that inheritance tax subject to deferral has been provided by the due date for filing that inheritance tax return pursuant to the provisions of Cabinet Order.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-70-7-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 認定相続承継会社 第七十条の七第二項第一号に定める会社で、前項の規定の適用に係る相続の開始の時において、次に掲げる要件（同項の規定の適用を受ける経営相続承継受贈者に係る贈与者が第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合には、ハに掲げるものを除く。）の全てを満たすものをいう。
art-70-7-4/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1
certified inheritance succession company: a company specified in Article 70-7, paragraph (2), item (i) that, at the time of the commencement of the succession to which the provisions of the preceding paragraph apply, satisfies all of the following requirements (or, in the case where the donor relating to the successor donee for inheritance to whom the provisions of that paragraph apply has died on or after the day following the day listed in item (v), (a) or (b), whichever is earlier, excluding the one listed in (c)):
machine translation, not official
**イ** 当該会社の常時使用従業員（常時使用する従業員として財務省令で定めるものをいう。ホ及び第十八項第二号において同じ。）の数が一人以上であること。
art-70-7-4/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1/sub-1
the number of regular employees (meaning those specified by Order of the Ministry of Finance as employees who are regularly employed; the same applies in (e) and in paragraph (18), item (ii)) of the company is one or more;
machine translation, not official
**ロ** 当該会社が、第七十条の七第二項第八号に規定する資産保有型会社又は同項第九号に規定する資産運用型会社のうち政令で定めるものに該当しないこと。
art-70-7-4/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1/sub-2
the company does not fall under an asset-holding company prescribed in Article 70-7, paragraph (2), item (viii) or an asset-management company prescribed in item (ix) of that paragraph that is specified by Cabinet Order;
machine translation, not official
**ハ** 当該会社（ハにおいて「特定会社」という。）の株式等及び特別関係会社（当該特定会社と政令で定める特別の関係がある会社をいう。以下この項において同じ。）のうち当該特定会社と密接な関係を有する会社として政令で定める会社（ニにおいて「特定特別関係会社」という。）の株式等が、非上場株式等に該当すること。
art-70-7-4/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1/sub-3
the shares, etc. of the company (referred to as the "specified company" in (c)) and the shares, etc. of a company specified by Cabinet Order as a company having a close relationship with the specified company out of its specially related companies (meaning companies having a special relationship specified by Cabinet Order with the specified company; the same applies hereinafter in this paragraph) (referred to as a "specified specially related company" in (d)) fall under unlisted shares or similar interests;
machine translation, not official
**ニ** 当該会社及び特定特別関係会社が、第七十条の七第二項第一号ニに規定する風俗営業会社に該当しないこと。
art-70-7-4/par-2/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1/sub-4
neither the company nor its specified specially related companies fall under a sex-related business company prescribed in Article 70-7, paragraph (2), item (i), (d);
machine translation, not official
**ホ** 当該会社の特別関係会社が会社法第二条第二号に規定する外国会社に該当する場合（当該会社又は当該会社との間に支配関係がある法人が当該特別関係会社の株式等を有する場合に限る。）にあつては、当該会社の常時使用従業員の数が五人以上であること。
art-70-7-4/par-2/item-1/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1/sub-5
in the case where a specially related company of the company falls under a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to the case where the company or a corporation having a controlling relationship with the company holds shares, etc. of that specially related company), the number of regular employees of the company is five or more;
machine translation, not official
**ヘ** イからホまでに掲げるもののほか、会社の円滑な事業の運営を確保するために必要とされる要件として政令で定めるものを備えているものであること。
art-70-7-4/par-2/item-1/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-1/sub-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1/sub-6
beyond what is listed in (a) through (e), the company satisfies the requirements specified by Cabinet Order as those necessary for ensuring the smooth operation of the business of a company;
machine translation, not official
**二** 非上場株式等 第七十条の七第二項第二号に定める株式等をいう。
art-70-7-4/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-2
unlisted shares or similar interests: the shares, etc. specified in Article 70-7, paragraph (2), item (ii);
machine translation, not official
**三** 経営相続承継受贈者 第七十条の七第一項の規定の適用を受ける同条第二項第三号に定める者で、次に掲げる要件の全てを満たすものをいう。
art-70-7-4/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-3
successor donee for inheritance: a person specified in Article 70-7, paragraph (2), item (iii) to whom the provisions of paragraph (1) of that Article apply, who satisfies all of the following requirements:
machine translation, not official
**イ** その者が、前項の規定の適用に係る相続の開始の時において、当該対象受贈非上場株式等に係る認定相続承継会社の代表権を有していること。
art-70-7-4/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-3/sub-1
at the time of the commencement of the succession to which the provisions of the preceding paragraph apply, the person holds the authority of representation of the certified inheritance succession company relating to those covered gifted unlisted shares or similar interests;
machine translation, not official
**ロ** 前項の規定の適用に係る相続の開始の時において、その者及びその者と政令で定める特別の関係がある者の有する当該認定相続承継会社の株式等に係る議決権の数の合計が、当該認定相続承継会社に係る総株主等議決権数の百分の五十を超える数であること。
art-70-7-4/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-3/sub-2
at the time of the commencement of the succession to which the provisions of the preceding paragraph apply, the total number of voting rights pertaining to the shares, etc. of that certified inheritance succession company held by the person and persons having a special relationship specified by Cabinet Order with the person exceeds 50 percent of the total number of voting rights of all shareholders, etc. of that certified inheritance succession company;
machine translation, not official
**ハ** 前項の規定の適用に係る相続の開始の時において、その者が有する当該認定相続承継会社の株式等に係る議決権の数が、その者とロに規定する政令で定める特別の関係がある者のうちいずれの者が有する当該認定相続承継会社の株式等に係る議決権の数をも下回らないこと。
art-70-7-4/par-2/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-3/sub-3
at the time of the commencement of the succession to which the provisions of the preceding paragraph apply, the number of voting rights pertaining to the shares, etc. of that certified inheritance succession company held by the person is not less than the number of voting rights pertaining to the shares, etc. of that certified inheritance succession company held by any of the persons having the special relationship specified by Cabinet Order prescribed in (b) with the person;
machine translation, not official
**四** 納税猶予分の相続税額 イに掲げる金額からロに掲げる金額を控除した残額をいう。
art-70-7-4/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-4
inheritance tax subject to deferral: the remaining amount after deducting the amount listed in (b) from the amount listed in (a);
machine translation, not official
**イ** 前項の規定の適用に係る対象相続非上場株式等の価額（当該対象相続非上場株式等に係る認定相続承継会社又は当該認定相続承継会社の特別関係会社であつて当該認定相続承継会社との間に支配関係がある法人（イにおいて「認定相続承継会社等」という。）が会社法第二条第二号に規定する外国会社（当該認定相続承継会社の特別関係会社に該当するものに限る。）その他政令で定める法人の株式等（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。）を有する場合には、前項の対象受贈非上場株式等の第七十条の七第一項の規定の適用に係る贈与の時における当該認定相続承継会社の株式等の価額を基礎とし、当該認定相続承継会社等が当該外国会社その他政令で定める法人の株式等を有していなかつたものとして財務省令で定めるところにより計算した価額。ロにおいて同じ。）を前項の経営相続承継受贈者に係る相続税の課税価格とみなして、相続税法第十三条から第十九条までの規定を適用して政令で定めるところにより計算した当該経営相続承継受贈者の相続税の額
art-70-7-4/par-2/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-4/sub-1
the amount of inheritance tax of the successor donee for inheritance calculated pursuant to the provisions of Cabinet Order by applying the provisions of Articles 13 through 19 of the Inheritance Tax Act and deeming the value of the covered inherited unlisted shares or similar interests to which the provisions of the preceding paragraph apply (or, in the case where the certified inheritance succession company relating to those covered inherited unlisted shares or similar interests or a specially related company of that certified inheritance succession company that is a corporation having a controlling relationship with that certified inheritance succession company (referred to as a "certified inheritance succession company, etc." in (a)) holds shares, etc. (including investment units prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations) of a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to one that falls under a specially related company of that certified inheritance succession company) or of any other corporation specified by Cabinet Order, the value calculated, on the basis of the value of the shares, etc. of that certified inheritance succession company at the time of the gift of the covered gifted unlisted shares or similar interests referred to in the preceding paragraph to which the provisions of Article 70-7, paragraph (1) apply, pursuant to the provisions of Order of the Ministry of Finance on the assumption that that certified inheritance succession company, etc. did not hold the shares, etc. of that foreign company or that other corporation specified by Cabinet Order; the same applies in (b)) to be the taxable value of inheritance tax relating to the successor donee for inheritance referred to in the preceding paragraph;
machine translation, not official
**ロ** 前項の規定の適用に係る対象相続非上場株式等の価額に百分の二十を乗じて計算した金額を同項の経営相続承継受贈者に係る相続税の課税価格とみなして、相続税法第十三条から第十九条までの規定を適用して政令で定めるところにより計算した当該経営相続承継受贈者の相続税の額
art-70-7-4/par-2/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-4/sub-2
the amount of inheritance tax of the successor donee for inheritance calculated pursuant to the provisions of Cabinet Order by applying the provisions of Articles 13 through 19 of the Inheritance Tax Act and deeming the amount calculated by multiplying the value of the covered inherited unlisted shares or similar interests to which the provisions of the preceding paragraph apply by 20 percent to be the taxable value of inheritance tax relating to the successor donee for inheritance referred to in that paragraph;
machine translation, not official
**五** 経営相続承継期間 第七十条の七第一項の規定の適用に係る贈与の日の属する年分の同項に規定する贈与税の申告書の提出期限の翌日から次に掲げる日のいずれか早い日までの間に当該贈与に係る贈与者（経営相続承継受贈者の同項の規定の適用に係る贈与が当該贈与者の同条第十五項（第三号に係る部分に限り、次条第十一項において準用する場合を含む。）の規定の適用に係るものである場合には、第七十条の七第一項又は次条第一項の規定の適用を受けていた者として政令で定める者に前項の対象受贈非上場株式等に係る認定相続承継会社の非上場株式等の贈与をした者。以下この条及びこの条において準用する第七十条の七の二において同じ。）について相続が開始した場合における当該相続の開始の日から当該次に掲げる日のいずれか早い日又は当該贈与に係る経営相続承継受贈者の死亡の日の前日のいずれか早い日までの期間をいう。
art-70-7-4/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-5
business succession period for inheritance: in the case where the succession has commenced with regard to the donor relating to the gift (or, in the case where the gift to which the provisions of Article 70-7, paragraph (1) apply received by the successor donee for inheritance is one made by that donor to which the provisions of paragraph (15) of that Article (limited to the part relating to item (iii), and including the case where it is applied mutatis mutandis pursuant to paragraph (11) of the following Article) apply, the person who made a gift of unlisted shares or similar interests of the certified inheritance succession company relating to the covered gifted unlisted shares or similar interests referred to in the preceding paragraph to the person specified by Cabinet Order as a person who received the application of the provisions of Article 70-7, paragraph (1) or paragraph (1) of the following Article; the same applies hereinafter in this Article and in Article 70-7-2 as applied mutatis mutandis in this Article) during the period from the day following the due date for filing the gift tax return prescribed in Article 70-7, paragraph (1) for the year that includes the day of the gift to which the provisions of that paragraph apply until the earlier of the following days, the period from the day of the commencement of the succession until the earlier of the following days or the day before the date of death of the successor donee for inheritance relating to that gift, whichever is earlier;
machine translation, not official
**イ** 当該経営相続承継受贈者の最初の第七十条の七第一項の規定の適用に係る贈与の日の属する年分の同項に規定する贈与税の申告書の提出期限の翌日以後五年を経過する日
art-70-7-4/par-2/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-5/sub-1
the day on which five years have elapsed on or after the day following the due date for filing the gift tax return prescribed in Article 70-7, paragraph (1) for the year that includes the day of the first gift of that successor donee for inheritance to which the provisions of that paragraph apply;
machine translation, not official
**ロ** 当該経営相続承継受贈者の最初の第七十条の七の二第一項の規定の適用に係る相続に係る相続税の申告書の提出期限の翌日以後五年を経過する日
art-70-7-4/par-2/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-5/sub-2
the day on which five years have elapsed on or after the day following the due date for filing the inheritance tax return for the first inheritance of that successor donee for inheritance to which the provisions of Article 70-7-2, paragraph (1) apply;
machine translation, not official
**六** 経営相続報告基準日 次のイ又はロに掲げる期間の区分に応じイ又はロに定める日をいう。
art-70-7-4/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-6
base date for management reports for inheritance: the day specified in (a) or (b) according to the category of periods listed in (a) or (b) below:
machine translation, not official
**イ** 経営相続承継期間 第七十条の七第一項の規定の適用に係る贈与の日の属する年分の同項に規定する贈与税の申告書の提出期限（経営相続承継受贈者が同項の規定の適用を受ける前に同項の対象受贈非上場株式等に係る認定相続承継会社の非上場株式等について第七十条の七の二第一項の規定の適用を受けている場合には、相続税の申告書の提出期限）の翌日から一年を経過するごとの日（第八項において準用する第七十条の七の二第十項において「第一種相続基準日」という。）
art-70-7-4/par-2/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-6/sub-1
the business succession period for inheritance: each day on which one year elapses from the day following the due date for filing the gift tax return prescribed in Article 70-7, paragraph (1) for the year that includes the day of the gift to which the provisions of that paragraph apply (or, in the case where the successor donee for inheritance has received the application of the provisions of Article 70-7-2, paragraph (1) with regard to unlisted shares or similar interests of the certified inheritance succession company relating to the covered gifted unlisted shares or similar interests referred to in Article 70-7, paragraph (1) before receiving the application of the provisions of that paragraph, the due date for filing the inheritance tax return) (referred to as a "type 1 inheritance base date" in Article 70-7-2, paragraph (10) as applied mutatis mutandis pursuant to paragraph (8));
machine translation, not official
**ロ** 経営相続承継期間（前項の規定の適用を受ける経営相続承継受贈者に係る贈与者が前号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合にあつては、当該経営相続承継受贈者に係る第七十条の七第二項第六号に規定する経営贈与承継期間）の末日の翌日から納税猶予分の相続税額（既に次項において準用する第七十条の七の二第四項又は第五項の規定の適用があつた場合には、次項の規定の適用があつた対象相続非上場株式等の価額に対応する部分の額として政令で定めるところにより計算した金額を除く。）に相当する相続税の全部につき前項、次項又は第九項から第十一項までの規定による納税の猶予に係る期限が確定する日までの期間 当該末日の翌日から三年を経過するごとの日（第八項において準用する第七十条の七の二第十項において「第二種相続基準日」という。）
art-70-7-4/par-2/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-6/sub-2
the period from the day following the last day of the business succession period for inheritance (or, in the case where the donor relating to the successor donee for inheritance to whom the provisions of the preceding paragraph apply has died on or after the day following the day listed in (a) or (b) of the preceding item, whichever is earlier, the business succession period for a gift prescribed in Article 70-7, paragraph (2), item (vi) relating to that successor donee for inheritance) until the day on which the deadline of the tax payment grace period under the provisions of the preceding paragraph, the following paragraph or paragraphs (9) through (11) is fixed for all of the inheritance tax equivalent to the inheritance tax subject to deferral (or, in the case where the provisions of Article 70-7-2, paragraph (4) or (5) as applied mutatis mutandis pursuant to the following paragraph have already been applied, excluding the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of the covered inherited unlisted shares or similar interests to which the provisions of the following paragraph have been applied): each day on which three years elapse from the day following that last day (referred to as a "type 2 inheritance base date" in Article 70-7-2, paragraph (10) as applied mutatis mutandis pursuant to paragraph (8)).
machine translation, not official
**第三項** 第七十条の七の二第三項から第五項までの規定は、第一項の規定による納税の猶予に係る期限の確定について準用する。この場合において、同条第三項各号列記以外の部分中「経営承継期間」とあるのは「経営相続承継期間」と、「第一項の規定の」とあるのは「第七十条の七の四第一項の規定の」と、「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「対象非上場株式等」とあるのは「対象相続非上場株式等」と、「認定承継会社」とあるのは「認定相続承継会社」と、同項第一号及び第二号中「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「対象非上場株式等」とあるのは「対象相続非上場株式等」と、「認定承継会社」とあるのは「認定相続承継会社」と、同項第三号中「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「当該対象非上場株式等」とあるのは「当該対象相続非上場株式等」と、「認定承継会社」とあるのは「認定相続承継会社」と、「対象非上場株式等又は」とあるのは「対象相続非上場株式等又は」と、「第七十条の七の四第一項に規定する対象相続非上場株式等」とあるのは「対象非上場株式等」と、同項第四号中「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「対象非上場株式等」とあるのは「対象相続非上場株式等」と、「認定承継会社」とあるのは「認定相続承継会社」と、同項第五号及び第六号中「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「認定承継会社」とあるのは「認定相続承継会社」と、同項第八号から第十七号までの規定中「対象非上場株式等」とあるのは「対象相続非上場株式等」と、「認定承継会社」とあるのは「認定相続承継会社」と、「経営承継相続人等」とあるのは「経営相続承継受贈者」と、同条第四項中「経営承継期間内に第一項」とあるのは「経営相続承継期間内に第七十条の七の四第一項」と、「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「対象非上場株式等」とあるのは「対象相続非上場株式等」と、「認定承継会社」とあるのは「認定相続承継会社」と、同条第五項中「経営承継期間」とあるのは「経営相続承継期間（第七十条の七の四第一項の規定の適用を受ける経営相続承継受贈者に係る贈与者が同条第二項第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合にあつては、当該経営相続承継受贈者に係る前条第二項第六号に規定する経営贈与承継期間）」と、「第一項、」とあるのは「第七十条の七の四第一項の規定又は」と、「又は第十五項」とあるのは「若しくは第十五項」と、「第一項の」とあるのは「同条第一項の」と、「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「対象非上場株式等」とあるのは「対象相続非上場株式等」と、「認定承継会社」とあるのは「認定相続承継会社」と読み替えるものとする。
art-70-7-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-3
The provisions of Article 70-7-2, paragraphs (3) through (5) apply mutatis mutandis to the fixing of the deadline of the tax payment grace period under the provisions of paragraph (1). In this case, in the part of paragraph (3) of that Article other than the items, the term "business succession period" is deemed to be replaced with "business succession period for inheritance", the phrase "the provisions of paragraph (1)" with "the provisions of Article 70-7-4, paragraph (1)", the term "successor heir, etc." with "successor donee for inheritance", the term "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", and the term "certified succession company" with "certified inheritance succession company"; in items (i) and (ii) of that paragraph, the term "successor heir, etc." with "successor donee for inheritance", the term "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", and the term "certified succession company" with "certified inheritance succession company"; in item (iii) of that paragraph, the term "successor heir, etc." with "successor donee for inheritance", the phrase "those covered unlisted shares or similar interests" with "those covered inherited unlisted shares or similar interests", the term "certified succession company" with "certified inheritance succession company", the phrase "covered unlisted shares or similar interests or" with "covered inherited unlisted shares or similar interests or", and the phrase "covered inherited unlisted shares or similar interests prescribed in Article 70-7-4, paragraph (1)" with "covered unlisted shares or similar interests"; in item (iv) of that paragraph, the term "successor heir, etc." with "successor donee for inheritance", the term "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", and the term "certified succession company" with "certified inheritance succession company"; in items (v) and (vi) of that paragraph, the term "successor heir, etc." with "successor donee for inheritance" and the term "certified succession company" with "certified inheritance succession company"; in items (viii) through (xvii) of that paragraph, the term "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", the term "certified succession company" with "certified inheritance succession company", and the term "successor heir, etc." with "successor donee for inheritance"; in paragraph (4) of that Article, the phrase "within the business succession period, ... paragraph (1)" with "within the business succession period for inheritance, ... Article 70-7-4, paragraph (1)", the term "successor heir, etc." with "successor donee for inheritance", the term "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", and the term "certified succession company" with "certified inheritance succession company"; and in paragraph (5) of that Article, the term "business succession period" with "business succession period for inheritance (or, in the case where the donor relating to the successor donee for inheritance to whom the provisions of Article 70-7-4, paragraph (1) apply has died on or after the day following the day listed in paragraph (2), item (v), (a) or (b) of that Article, whichever is earlier, the business succession period for a gift prescribed in paragraph (2), item (vi) of the preceding Article relating to that successor donee for inheritance)", the phrase "paragraph (1)," with "the provisions of Article 70-7-4, paragraph (1) or", the word "又は" (or) before "paragraph (15)" with "若しくは" (or, joining a smaller group of alternatives), the phrase "of paragraph (1)" with "of paragraph (1) of that Article", the term "successor heir, etc." with "successor donee for inheritance", the term "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", and the term "certified succession company" with "certified inheritance succession company".
machine translation, not official
**第四項** 第七十条の七の二第六項の規定は、第一項の規定の適用を受けようとする経営相続承継受贈者が納税猶予分の相続税額につき対象相続非上場株式等（合併により当該対象相続非上場株式等に係る認定相続承継会社が消滅した場合その他の財務省令で定める場合には、当該対象相続非上場株式等に相当するものとして財務省令で定めるもの。以下この条において同じ。）の全てを担保として提供した場合について準用する。
art-70-7-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-4
The provisions of Article 70-7-2, paragraph (6) apply mutatis mutandis in the case where a successor donee for inheritance seeking the application of the provisions of paragraph (1) has provided, as security for the inheritance tax subject to deferral, all of the covered inherited unlisted shares or similar interests (or, in the case where the certified inheritance succession company relating to those covered inherited unlisted shares or similar interests has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, those specified by Order of the Ministry of Finance as equivalent to those covered inherited unlisted shares or similar interests; the same applies hereinafter in this Article).
machine translation, not official
**第五項** 第一項の規定は、被相続人から相続又は遺贈により取得をした非上場株式等（前条第一項の規定により相続又は遺贈により取得をしたものとみなされたものを含む。次項において同じ。）に係る会社の株式等について、第一項の規定の適用を受けている他の経営相続承継受贈者又は第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者若しくは第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等がある場合（第一項の規定の適用を受けようとする者が当該経営承継受贈者又は当該経営承継相続人等である場合を除く。）には、当該非上場株式等については、適用しない。
art-70-7-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-5
The provisions of paragraph (1) do not apply to unlisted shares or similar interests acquired by inheritance or bequest from a decedent (including those deemed to have been acquired by inheritance or bequest pursuant to the provisions of paragraph (1) of the preceding Article; the same applies in the following paragraph), in the case where, with regard to the shares, etc. of the company relating to those unlisted shares or similar interests, there is another successor donee for inheritance to whom the provisions of paragraph (1) apply, a successor donee prescribed in Article 70-7, paragraph (2), item (iii) to whom the provisions of paragraph (1) of that Article apply, or a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) to whom the provisions of paragraph (1) of that Article apply (excluding the case where the person seeking the application of the provisions of paragraph (1) is that successor donee or that successor heir, etc.).
machine translation, not official
**第六項** 対象受贈非上場株式等について第一項の規定の適用を受ける場合には、当該対象受贈非上場株式等に係る贈与者から相続又は遺贈により取得をした非上場株式等（当該対象受贈非上場株式等に係る会社の株式等に限る。）については、第七十条の七の二第一項の規定の適用を受けることができない。
art-70-7-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-6
In the case where the provisions of paragraph (1) apply to covered gifted unlisted shares or similar interests, the provisions of Article 70-7-2, paragraph (1) may not be applied to unlisted shares or similar interests acquired by inheritance or bequest from the donor relating to those covered gifted unlisted shares or similar interests (limited to the shares, etc. of the company relating to those covered gifted unlisted shares or similar interests).
machine translation, not official
**第七項** 第一項の規定は、同項の規定の適用を受けようとする経営相続承継受贈者が提出する相続税の申告書に、対象受贈非上場株式等の全部若しくは一部につき同項の規定の適用を受けようとする旨の記載がない場合又は次に掲げる書類の添付がない場合には、適用しない。
art-70-7-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-7
The provisions of paragraph (1) do not apply in the case where the inheritance tax return filed by the successor donee for inheritance seeking the application of the provisions of that paragraph does not state that the successor donee for inheritance seeks the application of the provisions of that paragraph with regard to all or part of the covered gifted unlisted shares or similar interests, or where the following documents are not attached to it:
machine translation, not official
**一** 当該対象受贈非上場株式等の明細及び納税猶予分の相続税額の計算に関する明細その他財務省令で定める事項を記載した書類
art-70-7-4/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-7/item-1
a document stating the details of those covered gifted unlisted shares or similar interests, details of the calculation of the inheritance tax subject to deferral and other matters specified by Order of the Ministry of Finance;
machine translation, not official
**二** 当該対象受贈非上場株式等に係る贈与者の死亡の日の翌日以後最初に到来する経営相続報告基準日の翌日から五月（当該贈与者が第二項第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合にあつては、三月）を経過する日が当該贈与者の死亡に係る相続税の申告書の提出期限までに到来する場合には、当該対象受贈非上場株式等に係る認定相続承継会社の経営に関する事項として財務省令で定めるものを記載した書類
art-70-7-4/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-7/item-2
in the case where the day on which five months (or, in the case where the donor has died on or after the day following the day listed in paragraph (2), item (v), (a) or (b), whichever is earlier, three months) have elapsed from the day following the first base date for management reports for inheritance arriving on or after the day following the date of death of the donor relating to those covered gifted unlisted shares or similar interests arrives by the due date for filing the inheritance tax return relating to the death of that donor, a document stating the matters specified by Order of the Ministry of Finance as matters concerning the management of the certified inheritance succession company relating to those covered gifted unlisted shares or similar interests;
machine translation, not official
**三** 第一項の規定の適用に係る相続の開始の時において、当該経営相続承継受贈者が第二項第三号イからハまでに掲げる要件の全てを満たし、かつ、当該対象受贈非上場株式等に係る認定相続承継会社が同項第一号イからホまでに掲げる要件（当該経営相続承継受贈者に係る贈与者が同項第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合には、同項第一号ハに掲げるものを除く。）その他財務省令で定める要件を満たしていることを財務省令で定めるところにより証する書類
art-70-7-4/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-7/item-3
a document certifying, pursuant to the provisions of Order of the Ministry of Finance, that, at the time of the commencement of the succession to which the provisions of paragraph (1) apply, the successor donee for inheritance satisfies all of the requirements listed in paragraph (2), item (iii), (a) through (c), and the certified inheritance succession company relating to those covered gifted unlisted shares or similar interests satisfies the requirements listed in item (i), (a) through (e) of that paragraph (or, in the case where the donor relating to that successor donee for inheritance has died on or after the day following the day listed in item (v), (a) or (b) of that paragraph, whichever is earlier, excluding the one listed in item (i), (c) of that paragraph) and other requirements specified by Order of the Ministry of Finance.
machine translation, not official
**第八項** 第七十条の七の二第十項の規定は、経営相続承継受贈者が第一項の規定の適用を受ける場合について準用する。この場合において、同条第十項中「第一項の」とあるのは「第七十条の七の四第一項の」と、「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「同項の相続に係る相続税の申告書の提出期限」とあるのは「対象相続非上場株式等に係る贈与者の死亡の日」と、「同項、」とあるのは「同項の規定又は」と、「又は」とあるのは「若しくは」と、「経営報告基準日」とあるのは「経営相続報告基準日（当該対象相続非上場株式等に係る贈与者の死亡の日の翌日以後最初に到来する経営相続報告基準日の翌日から五月（当該贈与者が同条第二項第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合にあつては、三月）を経過する日が当該贈与者の死亡に係る相続税の申告書の提出期限までに到来する場合における当該最初に到来する経営相続報告基準日を除く。）」と、「第一種基準日」とあるのは「第一種相続基準日」と、「第二種基準日」とあるのは「第二種相続基準日」と、「対象非上場株式等」とあるのは「対象相続非上場株式等」と、「認定承継会社」とあるのは「認定相続承継会社」と読み替えるものとする。
art-70-7-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-8
The provisions of Article 70-7-2, paragraph (10) apply mutatis mutandis in the case where a successor donee for inheritance receives the application of the provisions of paragraph (1). In this case, in paragraph (10) of that Article, the phrase "of paragraph (1)" is deemed to be replaced with "of Article 70-7-4, paragraph (1)", the term "successor heir, etc." with "successor donee for inheritance", the phrase "the due date for filing the inheritance tax return relating to the succession referred to in that paragraph" with "the date of death of the donor relating to the covered inherited unlisted shares or similar interests", the phrase "that paragraph," with "the provisions of that paragraph or", the phrase "又は" (or) with "若しくは" (or, joining a smaller group of alternatives), the term "base date for management reports" with "base date for management reports for inheritance (excluding, in the case where the day on which five months (or, in the case where that donor has died on or after the day following the day listed in Article 70-7-4, paragraph (2), item (v), (a) or (b), whichever is earlier, three months) have elapsed from the day following the first base date for management reports for inheritance arriving on or after the day following the date of death of the donor relating to those covered inherited unlisted shares or similar interests arrives by the due date for filing the inheritance tax return relating to the death of that donor, that first base date for management reports for inheritance)", the term "type 1 base date" with "type 1 inheritance base date", the term "type 2 base date" with "type 2 inheritance base date", the term "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", and the term "certified succession company" with "certified inheritance succession company".
machine translation, not official
**第九項** 第七十条の七の二第十一項及び第十二項の規定は、前項において準用する同条第十項の規定により提出すべき届出書について準用する。
art-70-7-4/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-9
The provisions of Article 70-7-2, paragraphs (11) and (12) apply mutatis mutandis to the written notification to be submitted under the provisions of paragraph (10) of that Article as applied mutatis mutandis pursuant to the preceding paragraph.
machine translation, not official
**第十項** 第七十条の七の二第十三項の規定は、第一項の規定による納税の猶予に係る期限の繰上げについて準用する。
art-70-7-4/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-10
The provisions of Article 70-7-2, paragraph (13) apply mutatis mutandis to the acceleration of the deadline of the tax payment grace period under the provisions of paragraph (1).
machine translation, not official
**第十一項** 第七十条の七の二第十四項及び第十五項の規定は、経営相続承継受贈者が第一項の規定の適用を受けようとする場合又は同項の規定による納税の猶予がされた場合における国税通則法、国税徴収法及び相続税法の規定の適用について準用する。
art-70-7-4/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-11
The provisions of Article 70-7-2, paragraphs (14) and (15) apply mutatis mutandis with regard to the application of the provisions of the Act on General Rules for National Taxes, the National Tax Collection Act and the Inheritance Tax Act in the case where a successor donee for inheritance seeks the application of the provisions of paragraph (1) or a tax payment grace period has been granted under the provisions of that paragraph.
machine translation, not official
**第十二項** 第七十条の七の二第十六項から第二十一項までの規定は、第一項の規定により納税の猶予がされた相続税の免除について準用する。この場合において、同条第十六項中「第一項の規定の適用を受ける」とあるのは「第七十条の七の四第一項の規定の適用を受ける」と、「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「並びに経営承継期間内に」とあるのは「並びに経営相続承継期間内に同条第三項において準用する」と、「対象非上場株式等」とあるのは「対象相続非上場株式等」と、「経営承継期間の」とあるのは「経営相続承継期間（第七十条の七の四第一項の規定の適用を受ける経営相続承継受贈者に係る贈与者が同条第二項第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合にあつては、当該経営相続承継受贈者に係る前条第二項第六号に規定する経営贈与承継期間）の」と、「（経営承継期間」とあるのは「（当該経営相続承継期間」と、「認定承継会社」とあるのは「認定相続承継会社」と、同条第十七項中「第一項の規定の適用を受ける」とあるのは「第七十条の七の四第一項の規定の適用を受ける」と、「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「対象非上場株式等」とあるのは「対象相続非上場株式等」と、「認定承継会社」とあるのは「認定相続承継会社」と、「経営承継期間」とあるのは「経営相続承継期間（第七十条の七の四第一項の規定の適用を受ける経営相続承継受贈者に係る贈与者が同条第二項第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合にあつては、当該経営相続承継受贈者に係る前条第二項第六号に規定する経営贈与承継期間）」と読み替えるものとする。
art-70-7-4/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-12
The provisions of Article 70-7-2, paragraphs (16) through (21) apply mutatis mutandis to the exemption from inheritance tax for which a tax payment grace period has been granted under the provisions of paragraph (1). In this case, in paragraph (16) of that Article, the phrase "to whom the provisions of paragraph (1) apply" is deemed to be replaced with "to whom the provisions of Article 70-7-4, paragraph (1) apply", the term "successor heir, etc." with "successor donee for inheritance", the phrase "and ... within the business succession period" with "and ... within the business succession period for inheritance ... as applied mutatis mutandis pursuant to paragraph (3) of that Article", the term "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", the phrase "of the business succession period" with "of the business succession period for inheritance (or, in the case where the donor relating to the successor donee for inheritance to whom the provisions of Article 70-7-4, paragraph (1) apply has died on or after the day following the day listed in paragraph (2), item (v), (a) or (b) of that Article, whichever is earlier, the business succession period for a gift prescribed in paragraph (2), item (vi) of the preceding Article relating to that successor donee for inheritance)", the phrase "(the business succession period" with "(that business succession period for inheritance", and the term "certified succession company" with "certified inheritance succession company"; and in paragraph (17) of that Article, the phrase "to whom the provisions of paragraph (1) apply" with "to whom the provisions of Article 70-7-4, paragraph (1) apply", the term "successor heir, etc." with "successor donee for inheritance", the term "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", the term "certified succession company" with "certified inheritance succession company", and the term "business succession period" with "business succession period for inheritance (or, in the case where the donor relating to the successor donee for inheritance to whom the provisions of Article 70-7-4, paragraph (1) apply has died on or after the day following the day listed in paragraph (2), item (v), (a) or (b) of that Article, whichever is earlier, the business succession period for a gift prescribed in paragraph (2), item (vi) of the preceding Article relating to that successor donee for inheritance)".
machine translation, not official
**第十三項** 第七十条の七の二第二十二項から第二十六項までの規定は、認定相続承継会社について同条第二十二項に規定する評定が行われた場合における納税猶予分の相続税額の計算及び免除について準用する。この場合において、同項から同条第二十五項までの規定中「経営承継期間」とあるのは「経営相続承継期間（第七十条の七の四第一項の規定の適用を受ける経営相続承継受贈者に係る贈与者が同条第二項第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合にあつては、当該経営相続承継受贈者に係る前条第二項第六号に規定する経営贈与承継期間）」と、「、第一項」とあるのは「、第七十条の七の四第一項」と、「対象非上場株式等に」とあるのは「対象相続非上場株式等に」と、「認定承継会社」とあるのは「認定相続承継会社」と、「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「対象非上場株式等（」とあるのは「対象相続非上場株式等（」と、「相続により取得をした対象非上場株式等の当該相続の時における」とあるのは「対象相続非上場株式等の」と、同条第二十三項中「を第一項」とあるのは「を同条第一項」と、「第二項第五号」とあるのは「同条第二項第四号」と読み替えるものとする。
art-70-7-4/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-13
The provisions of Article 70-7-2, paragraphs (22) through (26) apply mutatis mutandis to the calculation of and exemption from the inheritance tax subject to deferral in the case where the assessment prescribed in paragraph (22) of that Article has been made with regard to a certified inheritance succession company. In this case, in paragraph (22) through paragraph (25) of that Article, the term "business succession period" is deemed to be replaced with "business succession period for inheritance (or, in the case where the donor relating to the successor donee for inheritance to whom the provisions of Article 70-7-4, paragraph (1) apply has died on or after the day following the day listed in Article 70-7-4, paragraph (2), item (v), (a) or (b), whichever is earlier, the business succession period for a gift prescribed in paragraph (2), item (vi) of the preceding Article relating to that successor donee for inheritance)", the phrase ", paragraph (1)" with ", Article 70-7-4, paragraph (1)", the phrase "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", the term "certified succession company" with "certified inheritance succession company", the term "successor heir, etc." with "successor donee for inheritance", the phrase "covered unlisted shares or similar interests (" with "covered inherited unlisted shares or similar interests (", and the phrase ", at the time of the inheritance, of the covered unlisted shares or similar interests acquired through the inheritance" with "of the covered inherited unlisted shares or similar interests"; and in paragraph (23) of that Article, the phrase "to be the value ... to which the provisions of paragraph (1) apply" with "to be the value ... to which the provisions of paragraph (1) of that Article apply", and the phrase "paragraph (2), item (v)" with "paragraph (2), item (iv) of that Article".
machine translation, not official
**第十四項** 第七十条の七の二第二十七項の規定は、第八項において準用する同条第十項の規定により提出する届出書又は第十二項において準用する同条第十六項の規定により提出する届出書がこれらの規定に規定する期限までに提出されなかつた場合について準用する。
art-70-7-4/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-14
The provisions of Article 70-7-2, paragraph (27) apply mutatis mutandis in the case where the written notification to be submitted under the provisions of paragraph (10) of that Article as applied mutatis mutandis pursuant to paragraph (8) or the written notification to be submitted under the provisions of paragraph (16) of that Article as applied mutatis mutandis pursuant to paragraph (12) has not been submitted by the deadline prescribed in those provisions.
machine translation, not official
**第十五項** 第七十条の七の二第二十八項及び第二十九項の規定は、第三項において準用する同条第三項から第五項までの規定、第九項において準用する同条第十二項の規定、第十項において準用する同条第十三項の規定又は第十一項において準用する同条第十五項の規定により納税の猶予に係る期限が確定したことによる利子税の納付について準用する。
art-70-7-4/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-15
The provisions of Article 70-7-2, paragraphs (28) and (29) apply mutatis mutandis to the payment of interest tax as a result of the deadline of the tax payment grace period having been fixed under the provisions of paragraphs (3) through (5) of that Article as applied mutatis mutandis pursuant to paragraph (3), the provisions of paragraph (12) of that Article as applied mutatis mutandis pursuant to paragraph (9), the provisions of paragraph (13) of that Article as applied mutatis mutandis pursuant to paragraph (10), or the provisions of paragraph (15) of that Article as applied mutatis mutandis pursuant to paragraph (11).
machine translation, not official
**第十六項** 第七十条の七の二第三十一項及び第三十二項の規定は、第一項の対象相続非上場株式等に係る認定相続承継会社が同条第三十一項各号に掲げる場合に該当することとなつた場合における当該認定相続承継会社に係る第一項の規定の適用を受ける経営相続承継受贈者に対する第三項において準用する同条第三項及び第五項の規定の適用について準用する。
art-70-7-4/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-16
The provisions of Article 70-7-2, paragraphs (31) and (32) apply mutatis mutandis with regard to the application of the provisions of paragraphs (3) and (5) of that Article as applied mutatis mutandis pursuant to paragraph (3) to the successor donee for inheritance to whom the provisions of paragraph (1) apply relating to the certified inheritance succession company relating to the covered inherited unlisted shares or similar interests referred to in paragraph (1), in the case where that certified inheritance succession company has come to fall under any of the cases listed in the items of paragraph (31) of that Article.
machine translation, not official
**第十七項** 第七十条の七の二第三十三項及び第三十四項の規定は、経営相続承継受贈者が有する対象相続非上場株式等に係る認定相続承継会社が同条第三十一項各号に掲げる場合に該当することとなつた場合において、当該経営相続承継受贈者又は当該認定相続承継会社が経営相続承継期間内に同条第三十三項各号のいずれかに該当することとなつたときについて準用する。
art-70-7-4/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-17
The provisions of Article 70-7-2, paragraphs (33) and (34) apply mutatis mutandis in the case where the certified inheritance succession company relating to the covered inherited unlisted shares or similar interests held by a successor donee for inheritance has come to fall under any of the cases listed in the items of paragraph (31) of that Article, if the successor donee for inheritance or that certified inheritance succession company comes to fall under any of the items of paragraph (33) of that Article within the business succession period for inheritance.
machine translation, not official
**第十八項** 災害等が発生した日から同日以後一年を経過する日までの間に前条第一項の規定により同項の贈与者から相続又は遺贈により第七十条の七第一項の規定の適用に係る対象受贈非上場株式等の取得をしたものとみなされた個人が第一項の規定の適用を受けようとする場合（当該対象受贈非上場株式等に係る会社が次に掲げる場合に該当する場合に限る。）における第二項第一号の規定の適用については、同号中「要件（」とあるのは「要件（ロに掲げるものを除き、」と、「、ハ」とあるのは「、ロ及びハ」とする。
art-70-7-4/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-18
With regard to the application of the provisions of paragraph (2), item (i) in the case where an individual who is deemed, pursuant to the provisions of paragraph (1) of the preceding Article, to have acquired the covered gifted unlisted shares or similar interests to which the provisions of Article 70-7, paragraph (1) apply by inheritance or bequest from the donor referred to in paragraph (1) of the preceding Article during the period from the day on which a disaster, etc. occurred until the day on which one year has elapsed on or after that day seeks the application of the provisions of paragraph (1) (limited to the case where the company relating to those covered gifted unlisted shares or similar interests falls under any of the following cases), the phrase "requirements (or" in that item is deemed to be replaced with "requirements (excluding the one listed in (b), or", and the phrase "the one listed in (c)" with "those listed in (b) and (c)":
machine translation, not official
**一** 当該会社の事業の用に供する資産が災害によつて甚大な被害を受けた場合として政令で定める場合
art-70-7-4/par-18/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-18/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-18/item-1
the case specified by Cabinet Order as the case where the assets used for the business of that company have suffered severe damage due to a disaster;
machine translation, not official
**二** 当該会社の事業所（常時使用従業員が勤務している事務所、店舗、工場その他これらに類するものに限る。）が災害によつて被害を受けたことにより当該会社における雇用の確保が困難となつた場合として政令で定める場合（前号に掲げる場合に該当する場合を除く。）
art-70-7-4/par-18/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-18/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-18/item-2
the case specified by Cabinet Order as the case where it has become difficult to secure employment at that company as a result of damage suffered due to a disaster by a business office of that company (limited to an office, store, factory or other similar facility where regular employees work) (excluding the case falling under the case listed in the preceding item);
machine translation, not official
**三** 中小企業信用保険法第二条第五項第三号又は第四号のいずれかに該当することにより当該会社の売上金額が大幅に減少した場合として政令で定める場合（前二号に掲げる場合に該当する場合を除く。）
art-70-7-4/par-18/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-18/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-18/item-3
the case specified by Cabinet Order as the case where the sales amount of that company has decreased significantly due to falling under either Article 2, paragraph (5), item (iii) or item (iv) of the Small and Medium-sized Enterprise Credit Insurance Act (excluding the case falling under the cases listed in the preceding two items).
machine translation, not official
**第十九項** 前項の個人が同項の規定の適用を受けようとする場合における第七項の規定の適用については、同項第一号中「当該」とあるのは、「第十八項の規定の適用を受けようとする旨を記載した書類並びに当該」とする。
art-70-7-4/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-19
With regard to the application of the provisions of paragraph (7) in the case where the individual referred to in the preceding paragraph seeks the application of the provisions of that paragraph, the phrase "a document stating the details of those" in item (i) of paragraph (7) is deemed to be replaced with "a document stating that the individual seeks the application of the provisions of paragraph (18), and a document stating the details of those".
machine translation, not official
**第二十項** 第七十条の七の二第四十項の規定は、経済産業大臣又は経済産業局長が、第一項の規定の適用を受ける経営相続承継受贈者又は同項の対象相続非上場株式等若しくは当該対象相続非上場株式等に係る認定相続承継会社について、第三項において準用する同条第三項から第五項までの規定による納税の猶予に係る期限の確定に係る事実に関し、法令の規定に基づき認定、確認、報告の受理その他の行為をしたことにより当該事実があつたことを知つた場合について準用する。
art-70-7-4/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-20
The provisions of Article 70-7-2, paragraph (40) apply mutatis mutandis in the case where the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry has come to know, as a result of having made a certification or confirmation, accepted a report or taken any other action based on the provisions of laws and regulations with regard to a fact relating to the fixing of the deadline of the tax payment grace period under the provisions of paragraphs (3) through (5) of that Article as applied mutatis mutandis pursuant to paragraph (3) with respect to the successor donee for inheritance to whom the provisions of paragraph (1) apply, the covered inherited unlisted shares or similar interests referred to in that paragraph or the certified inheritance succession company relating to those covered inherited unlisted shares or similar interests, that the fact has occurred.
machine translation, not official
**第二十一項** 第七十条の七の二第四十一項の規定は、税務署長が、経済産業大臣又は経済産業局長の事務（第一項の規定の適用を受ける経営相続承継受贈者に関する事務で、前項において準用する同条第四十項の規定の適用に係るものに限る。）の処理を適正かつ確実に行うため必要があると認める場合について準用する。
art-70-7-4/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-21
The provisions of Article 70-7-2, paragraph (41) apply mutatis mutandis in the case where the district director finds it necessary for the proper and reliable handling of the affairs of the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry (limited to affairs concerning the successor donee for inheritance to whom the provisions of paragraph (1) apply that relate to the application of the provisions of paragraph (40) of that Article as applied mutatis mutandis pursuant to the preceding paragraph).
machine translation, not official
**第二十二項** 第三項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-70-7-4/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-22
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第七十条の七の五（非上場株式等についての贈与税の納税猶予及び免除の特例） — Special Provisions on Tax Payment Grace Period and Exemption for Gift Tax on Unlisted Shares or Similar Interests
caption: machine translation, not official
art-70-7-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5
**第一項** 特例認定贈与承継会社の非上場株式等（議決権に制限のないものに限る。以下この項において同じ。）を有していた個人として政令で定める者（当該特例認定贈与承継会社の非上場株式等について既にこの項の規定の適用に係る贈与をしているものを除く。以下この条、第七十条の七の七及び第七十条の七の八において「特例贈与者」という。）が特例経営承継受贈者に当該特例認定贈与承継会社の非上場株式等の贈与（平成三十年一月一日から令和九年十二月三十一日までの間の最初のこの項の規定の適用に係る贈与及び当該贈与の日から特例経営贈与承継期間の末日までの間に贈与税の申告書（相続税法第二十八条第一項の規定による期限内申告書をいう。以下この条において同じ。）の提出期限（第六十九条の八第三項の規定又は国税通則法第十条若しくは第十一条の規定により当該提出期限が延長された場合には、当該延長前の提出期限）が到来する贈与に限る。）をした場合において、当該贈与が次の各号に掲げる場合の区分に応じ当該各号に定める贈与であるときは、当該特例経営承継受贈者の当該贈与の日の属する年分の贈与税で贈与税の申告書の提出により納付すべきものの額のうち、当該非上場株式等で当該贈与税の申告書にこの項の規定の適用を受けようとする旨の記載があるもの（以下この条、第七十条の七の七及び第七十条の七の八において「特例対象受贈非上場株式等」という。）に係る納税猶予分の贈与税額に相当する贈与税については、政令で定めるところにより当該年分の贈与税の申告書の提出期限までに当該納税猶予分の贈与税額に相当する担保を提供した場合に限り、相続税法第三十三条の規定にかかわらず、当該特例贈与者（特例対象受贈非上場株式等の全部又は一部が当該特例贈与者の第七十条の七第十五項（第三号に係る部分に限り、第十一項において準用する場合を含む。）の規定の適用に係るものである場合における当該特例対象受贈非上場株式等に係る納税猶予分の贈与税額に相当する贈与税については、この項又は同条第一項の規定の適用を受けていた者として政令で定める者に当該特例対象受贈非上場株式等に係る特例認定贈与承継会社の非上場株式等の贈与をした者。次項第七号及び第十四項並びに第十一項において準用する同条第十五項において同じ。）の死亡の日まで、その納税を猶予する。
art-70-7-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-1
In the case where a person specified by Cabinet Order as an individual who held unlisted shares or similar interests of a special certified gift succession company (limited to those with no restriction on voting rights; the same applies hereinafter in this paragraph) (excluding a person who has already made a gift to which the provisions of this paragraph apply with regard to the unlisted shares or similar interests of that special certified gift succession company; referred to as a "special donor" hereinafter in this Article and in Articles 70-7-7 and 70-7-8) has made a gift of unlisted shares or similar interests of that special certified gift succession company to a special business successor donee (limited to the first gift to which the provisions of this paragraph apply made during the period from January 1, 2018 to December 31, 2027, and a gift for which the due date for filing the gift tax return (meaning a return filed by the due date under the provisions of Article 28, paragraph (1) of the Inheritance Tax Act; the same applies hereinafter in this Article) (or, in the case where that due date for filing has been extended under the provisions of Article 69-8, paragraph (3) or Article 10 or Article 11 of the Act on General Rules for National Taxes, the due date for filing before that extension) arrives during the period from the day of that gift until the last day of the special business gift succession period), if that gift is the gift specified in the relevant item according to the category of the cases listed in the following items, then, with regard to the gift tax equivalent to the gift tax subject to deferral relating to those unlisted shares or similar interests for which the gift tax return states that the special business successor donee seeks the application of the provisions of this paragraph (referred to as "special eligible gifted unlisted shares or similar interests" hereinafter in this Article and in Articles 70-7-7 and 70-7-8), out of the amount of gift tax for the year that includes the day of that gift payable by that special business successor donee upon filing the gift tax return, notwithstanding the provisions of Article 33 of the Inheritance Tax Act, payment of that tax is deferred until the date of death of that special donor (or, with regard to the gift tax equivalent to the gift tax subject to deferral relating to special eligible gifted unlisted shares or similar interests in the case where all or part of those special eligible gifted unlisted shares or similar interests are those to which the provisions of Article 70-7, paragraph (15) (limited to the part relating to item (iii), and including the case where it is applied mutatis mutandis pursuant to paragraph (11)) apply with regard to that special donor, the person who made a gift of unlisted shares or similar interests of the special certified gift succession company relating to those special eligible gifted unlisted shares or similar interests to the person specified by Cabinet Order as a person who received the application of the provisions of this paragraph or paragraph (1) of that Article; the same applies in item (vii) of the following paragraph, in paragraph (14), and in paragraph (15) of that Article as applied mutatis mutandis pursuant to paragraph (11)), only in the case where security equivalent to that gift tax subject to deferral has been provided by the due date for filing the gift tax return for that year pursuant to the provisions of Cabinet Order:
machine translation, not official
**一** 特例経営承継受贈者が一人である場合 次に掲げる贈与の場合の区分に応じそれぞれ次に定める贈与
art-70-7-5/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-1/item-1
in the case where there is one special business successor donee: the gift specified below according to the category of the following gifts:
machine translation, not official
**イ** 当該贈与の直前において、当該特例贈与者が有していた当該特例認定贈与承継会社の非上場株式等の数又は金額が、当該特例認定贈与承継会社の発行済株式又は出資（議決権に制限のない株式等（株式又は出資をいう。以下この条において同じ。）に限る。次号において同じ。）の総数又は総額の三分の二から当該特例経営承継受贈者が有していた当該特例認定贈与承継会社の非上場株式等の数又は金額を控除した残数又は残額以上の場合 当該控除した残数又は残額以上の数又は金額に相当する非上場株式等の贈与
art-70-7-5/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-1/item-1/sub-1
in the case where, immediately before that gift, the number or amount of unlisted shares or similar interests of that special certified gift succession company held by that special donor is equal to or more than the number or amount remaining after deducting the number or amount of unlisted shares or similar interests of that special certified gift succession company held by that special business successor donee from two-thirds of the total number or total amount of the issued shares of or capital contributions to that special certified gift succession company (limited to shares, etc. (meaning shares or capital contributions; the same applies hereinafter in this Article) with no restriction on voting rights; the same applies in the following item): a gift of unlisted shares or similar interests in a number or amount equal to or more than the number or amount remaining after that deduction;
machine translation, not official
**ロ** イに掲げる場合以外の場合 当該特例贈与者が当該贈与の直前において有していた当該特例認定贈与承継会社の非上場株式等の全ての贈与
art-70-7-5/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-1/item-1/sub-2
in a case other than the case listed in (a): a gift of all of the unlisted shares or similar interests of that special certified gift succession company held by that special donor immediately before that gift;
machine translation, not official
**二** 特例経営承継受贈者が二人又は三人である場合 当該贈与後におけるいずれの特例経営承継受贈者の有する当該特例認定贈与承継会社の非上場株式等の数又は金額が当該特例認定贈与承継会社の発行済株式又は出資の総数又は総額の十分の一以上となる贈与であつて、かつ、いずれの特例経営承継受贈者の有する当該特例認定贈与承継会社の非上場株式等の数又は金額が当該特例贈与者の有する当該特例認定贈与承継会社の非上場株式等の数又は金額を上回る贈与
art-70-7-5/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-1/item-2
in the case where there are two or three special business successor donees: a gift as a result of which the number or amount of unlisted shares or similar interests of that special certified gift succession company held by each special business successor donee after that gift is one-tenth or more of the total number or total amount of the issued shares of or capital contributions to that special certified gift succession company, and as a result of which the number or amount of unlisted shares or similar interests of that special certified gift succession company held by each special business successor donee exceeds the number or amount of unlisted shares or similar interests of that special certified gift succession company held by that special donor.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-70-7-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特例認定贈与承継会社 中小企業における経営の承継の円滑化に関する法律第二条に規定する中小企業者のうち特例円滑化法認定を受けた会社（合併により当該会社が消滅した場合その他の財務省令で定める場合には、当該会社に相当するものとして財務省令で定めるもの）で、前項の規定の適用に係る贈与の時において、次に掲げる要件の全てを満たすものをいう。
art-70-7-5/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1
special certified gift succession company: a company that has obtained the special certification for business succession out of the small and medium sized enterprises prescribed in Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises (or, in the case where that company has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, the company specified by Order of the Ministry of Finance as equivalent to that company) that, at the time of the gift to which the provisions of the preceding paragraph apply, satisfies all of the following requirements:
machine translation, not official
**イ** 当該会社の常時使用従業員（常時使用する従業員として財務省令で定めるものをいう。ホにおいて同じ。）の数が一人以上であること。
art-70-7-5/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1/sub-1
the number of regular employees (meaning those specified by Order of the Ministry of Finance as employees who are regularly employed; the same applies in (e)) of the company is one or more;
machine translation, not official
**ロ** 当該会社が、資産保有型会社又は資産運用型会社のうち政令で定めるものに該当しないこと。
art-70-7-5/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1/sub-2
the company does not fall under an asset-holding company or asset-management company that is specified by Cabinet Order;
machine translation, not official
**ハ** 当該会社（ハにおいて「特定会社」という。）の株式等及び特別関係会社（当該特定会社と政令で定める特別の関係がある会社をいう。以下この項において同じ。）のうち当該特定会社と密接な関係を有する会社として政令で定める会社（ニにおいて「特定特別関係会社」という。）の株式等が、非上場株式等に該当すること。
art-70-7-5/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1/sub-3
the shares, etc. of the company (referred to as the "specified company" in (c)) and the shares, etc. of a company specified by Cabinet Order as a company having a close relationship with the specified company out of its specially related companies (meaning companies having a special relationship specified by Cabinet Order with the specified company; the same applies hereinafter in this paragraph) (referred to as a "specified specially related company" in (d)) fall under unlisted shares or similar interests;
machine translation, not official
**ニ** 当該会社及び特定特別関係会社が、第七十条の七第二項第一号ニに規定する風俗営業会社に該当しないこと。
art-70-7-5/par-2/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1/sub-4
neither the company nor its specified specially related companies fall under a sex-related business company prescribed in Article 70-7, paragraph (2), item (i), (d);
machine translation, not official
**ホ** 当該会社の特別関係会社が会社法第二条第二号に規定する外国会社に該当する場合（当該会社又は当該会社との間に会社が他の法人の発行済株式若しくは出資（当該他の法人が有する自己の株式等を除く。）の総数若しくは総額の百分の五十を超える数若しくは金額の株式等を直接若しくは間接に保有する関係として政令で定める関係（第八号イ、次条及び第七十条の七の八第二項において「支配関係」という。）がある法人が当該特別関係会社の株式等を有する場合に限る。）にあつては、当該会社の常時使用従業員の数が五人以上であること。
art-70-7-5/par-2/item-1/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1/sub-5
in the case where a specially related company of the company falls under a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to the case where the company, or a corporation with which the company has a relationship specified by Cabinet Order as a relationship in which a company directly or indirectly holds shares, etc. in a number or amount exceeding 50 percent of the total number or total amount of the issued shares of or capital contributions to another corporation (excluding its own shares, etc. held by that other corporation) (referred to as a "controlling relationship" in item (viii), (a), the following Article and Article 70-7-8, paragraph (2)), holds shares, etc. of that specially related company), the number of regular employees of the company is five or more;
machine translation, not official
**ヘ** イからホまでに掲げるもののほか、会社の円滑な事業の運営を確保するために必要とされる要件として政令で定めるものを備えているものであること。
art-70-7-5/par-2/item-1/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1/sub-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1/sub-6
beyond what is listed in (a) through (e), the company satisfies the requirements specified by Cabinet Order as those necessary for ensuring the smooth operation of the business of a company;
machine translation, not official
**二** 特例円滑化法認定 中小企業における経営の承継の円滑化に関する法律第十二条第一項（同項第一号に係るものとして財務省令で定めるものに限る。）の経済産業大臣（同法第十七条の規定に基づく政令の規定により都道府県知事が行うこととされている場合にあつては、当該都道府県知事）の認定をいう。
art-70-7-5/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-2
special certification for business succession: the certification by the Minister of Economy, Trade and Industry (or, in the case where it is to be made by a prefectural governor pursuant to the provisions of a Cabinet Order based on the provisions of Article 17 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises, that prefectural governor) referred to in Article 12, paragraph (1) of that Act (limited to the certification specified by Order of the Ministry of Finance as relating to item (i) of that paragraph);
machine translation, not official
**三** 資産保有型会社 第七十条の七第二項第八号に定める会社をいう。
art-70-7-5/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-3
asset-holding company: the company specified in Article 70-7, paragraph (2), item (viii);
machine translation, not official
**四** 資産運用型会社 第七十条の七第二項第九号に定める会社をいう。
art-70-7-5/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-4
asset-management company: the company specified in Article 70-7, paragraph (2), item (ix);
machine translation, not official
**五** 非上場株式等 第七十条の七第二項第二号に定める株式等をいう。
art-70-7-5/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-5
unlisted shares or similar interests: the shares, etc. specified in Article 70-7, paragraph (2), item (ii);
machine translation, not official
**六** 特例経営承継受贈者 特例贈与者から前項の規定の適用に係る贈与により特例認定贈与承継会社の非上場株式等の取得をした個人で、次に掲げる要件の全てを満たす者（その者が二人又は三人以上ある場合には、当該特例認定贈与承継会社が定めた二人又は三人までに限る。）をいう。
art-70-7-5/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6
special business successor donee: an individual who has acquired unlisted shares or similar interests of a special certified gift succession company from a special donor through the gift to which the provisions of the preceding paragraph apply and who satisfies all of the following requirements (where there are two, or three or more, such individuals, limited to up to two or three individuals determined by that special certified gift succession company):
machine translation, not official
**イ** 当該個人が、当該贈与の日において十八歳以上であること。
art-70-7-5/par-2/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-1
the individual is 18 years of age or older on the day of that gift;
machine translation, not official
**ロ** 当該個人が、当該贈与の時において、当該特例認定贈与承継会社の代表権（制限が加えられた代表権を除く。次条及び第七十条の七の八において同じ。）を有していること。
art-70-7-5/par-2/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-2
the individual holds, at the time of that gift, the authority of representation (excluding authority of representation that has been restricted; the same applies in the following Article and Article 70-7-8) of that special certified gift succession company;
machine translation, not official
**ハ** 当該贈与の時において、当該個人及び当該個人と政令で定める特別の関係がある者の有する当該特例認定贈与承継会社の非上場株式等に係る議決権の数の合計が、当該特例認定贈与承継会社に係る総株主等議決権数（総株主（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。）又は総社員の議決権の数をいう。ニ（２）、次条及び第七十条の七の八において同じ。）の百分の五十を超える数であること。
art-70-7-5/par-2/item-6/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-3
at the time of that gift, the total number of voting rights pertaining to the unlisted shares or similar interests of that special certified gift succession company held by the individual and persons having a special relationship specified by Cabinet Order with the individual exceeds 50 percent of the total number of voting rights of all shareholders, etc. (meaning the number of voting rights of all shareholders (excluding shareholders who may not exercise voting rights with regard to any of the matters that may be resolved at a shareholders meeting) or of all members; the same applies in (d), 2., the following Article and Article 70-7-8) of that special certified gift succession company;
machine translation, not official
**ニ** 次に掲げる場合の区分に応じそれぞれ次に定める要件を満たしていること。
art-70-7-5/par-2/item-6/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-4
the individual satisfies the requirements specified below according to the category of the following cases:
machine translation, not official
**（１）** 当該個人が一人の場合 当該贈与の時において、当該個人が有する当該特例認定贈与承継会社の非上場株式等に係る議決権の数が、当該個人とハに規定する政令で定める特別の関係がある者のうちいずれの者（当該個人以外の前項、次条第一項又は第七十条の七の八第一項の規定の適用を受ける者を除く。（２）において同じ。）が有する当該特例認定贈与承継会社の非上場株式等に係る議決権の数をも下回らないこと。
art-70-7-5/par-2/item-6/sub-4/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-4/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-4/sub2-1
in the case where there is one such individual: at the time of that gift, the number of voting rights pertaining to the unlisted shares or similar interests of that special certified gift succession company held by the individual is not less than the number of voting rights pertaining to the unlisted shares or similar interests of that special certified gift succession company held by any of the persons having the special relationship specified by Cabinet Order prescribed in (c) with the individual (excluding persons, other than the individual, to whom the provisions of the preceding paragraph, paragraph (1) of the following Article or Article 70-7-8, paragraph (1) apply; the same applies in 2.);
machine translation, not official
**（２）** 当該個人が二人又は三人の場合 当該贈与の時において、当該個人が有する当該特例認定贈与承継会社の非上場株式等に係る議決権の数が、当該特例認定贈与承継会社の総株主等議決権数の百分の十以上であること及び当該個人とハに規定する政令で定める特別の関係がある者のうちいずれの者が有する当該特例認定贈与承継会社の非上場株式等に係る議決権の数をも下回らないこと。
art-70-7-5/par-2/item-6/sub-4/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-4/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-4/sub2-2
in the case where there are two or three such individuals: at the time of that gift, the number of voting rights pertaining to the unlisted shares or similar interests of that special certified gift succession company held by the individual is 10 percent or more of the total number of voting rights of all shareholders, etc. of that special certified gift succession company, and is not less than the number of voting rights pertaining to the unlisted shares or similar interests of that special certified gift succession company held by any of the persons having the special relationship specified by Cabinet Order prescribed in (c) with the individual;
machine translation, not official
**ホ** 当該個人が、当該贈与の時から当該贈与の日の属する年分の贈与税の申告書の提出期限（当該提出期限前に当該個人が死亡した場合には、その死亡の日）まで引き続き当該贈与により取得をした当該特例認定贈与承継会社の特例対象受贈非上場株式等の全てを有していること。
art-70-7-5/par-2/item-6/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-5
the individual has continuously held, from the time of that gift until the due date for filing the gift tax return for the year that includes the day of that gift (or, in the case where the individual has died before that due date for filing, the date of that death), all of the special eligible gifted unlisted shares or similar interests of that special certified gift succession company acquired through that gift;
machine translation, not official
**ヘ** 当該個人が、当該贈与の直前において当該特例認定贈与承継会社の役員その他の地位として財務省令で定めるものを有していること。
art-70-7-5/par-2/item-6/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-6
the individual holds, immediately before that gift, the position of officer of that special certified gift succession company or any other position specified by Order of the Ministry of Finance;
machine translation, not official
**ト** 当該個人が、当該特例認定贈与承継会社の非上場株式等について第七十条の七第一項、第七十条の七の二第一項又は前条第一項の規定の適用を受けていないこと。
art-70-7-5/par-2/item-6/sub-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-7
the individual has not received the application of the provisions of Article 70-7, paragraph (1), Article 70-7-2, paragraph (1) or paragraph (1) of the preceding Article with regard to the unlisted shares or similar interests of that special certified gift succession company;
machine translation, not official
**チ** 当該個人が、当該特例認定贈与承継会社の経営を確実に承継すると認められる要件として財務省令で定めるものを満たしていること。
art-70-7-5/par-2/item-6/sub-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-8
the individual satisfies the requirements specified by Order of the Ministry of Finance as requirements by which the individual is found to reliably succeed to the management of that special certified gift succession company;
machine translation, not official
**七** 特例経営贈与承継期間 前項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限の翌日から次に掲げる日のいずれか早い日又は同項の規定の適用を受ける特例経営承継受贈者若しくは当該特例経営承継受贈者に係る特例贈与者の死亡の日の前日のいずれか早い日までの期間をいう。
art-70-7-5/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-7
special business gift succession period: the period from the day following the due date for filing the gift tax return for the year that includes the day of the gift to which the provisions of the preceding paragraph apply until the earlier of the following days or the day before the date of death of the special business successor donee to whom the provisions of that paragraph apply or of the special donor relating to that special business successor donee, whichever is earlier:
machine translation, not official
**イ** 当該特例経営承継受贈者の最初の前項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限の翌日以後五年を経過する日
art-70-7-5/par-2/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-7/sub-1
the day on which five years have elapsed on or after the day following the due date for filing the gift tax return for the year that includes the day of the first gift of that special business successor donee to which the provisions of the preceding paragraph apply;
machine translation, not official
**ロ** 当該特例経営承継受贈者の最初の次条第一項の規定の適用に係る相続に係る同項に規定する相続税の申告書の提出期限の翌日以後五年を経過する日
art-70-7-5/par-2/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-7/sub-2
the day on which five years have elapsed on or after the day following the due date for filing the inheritance tax return prescribed in paragraph (1) of the following Article for the first inheritance of that special business successor donee to which the provisions of that paragraph apply;
machine translation, not official
**八** 納税猶予分の贈与税額 次のイ又はロに掲げる場合の区分に応じイ又はロに定める金額をいう。
art-70-7-5/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8
gift tax subject to deferral: the amount specified in (a) or (b) according to the category of the cases listed in (a) or (b) below:
machine translation, not official
**イ** ロに掲げる場合以外の場合 前項の規定の適用に係る特例対象受贈非上場株式等の価額（当該特例対象受贈非上場株式等に係る特例認定贈与承継会社又は当該特例認定贈与承継会社の特別関係会社であつて当該特例認定贈与承継会社との間に支配関係がある法人（イにおいて「特例認定贈与承継会社等」という。）が会社法第二条第二号に規定する外国会社（当該特例認定贈与承継会社の特別関係会社に該当するものに限る。）その他政令で定める法人の株式等（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。イにおいて同じ。）を有する場合には、当該特例認定贈与承継会社等が当該株式等を有していなかつたものとして計算した価額。ロにおいて同じ。）を前項の特例経営承継受贈者に係るその年分の贈与税の課税価格とみなして、相続税法第二十一条の五及び第二十一条の七の規定（第七十条の二の四及び第七十条の二の五の規定を含む。）を適用して計算した金額
art-70-7-5/par-2/item-8/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8/sub-1
in a case other than the case listed in (b): the amount calculated by applying the provisions of Article 21-5 and Article 21-7 of the Inheritance Tax Act (including the provisions of Article 70-2-4 and Article 70-2-5) and deeming the value of the special eligible gifted unlisted shares or similar interests to which the provisions of the preceding paragraph apply (or, in the case where the special certified gift succession company relating to those special eligible gifted unlisted shares or similar interests or a specially related company of that special certified gift succession company that is a corporation having a controlling relationship with that special certified gift succession company (referred to as a "special certified gift succession company, etc." in (a)) holds shares, etc. (including investment units prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; the same applies in (a)) of a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to one that falls under a specially related company of that special certified gift succession company) or of any other corporation specified by Cabinet Order, the value calculated on the assumption that that special certified gift succession company, etc. did not hold those shares, etc.; the same applies in (b)) to be the taxable value of gift tax for that year relating to the special business successor donee referred to in the preceding paragraph;
machine translation, not official
**ロ** 前項の規定の適用に係る特例対象受贈非上場株式等が相続税法第二十一条の九第三項（第七十条の二の六第一項、第七十条の二の七第一項（第七十条の二の八において準用する場合を含む。）又は第七十条の三第一項において準用する場合を含む。）の規定の適用を受けるものである場合 当該特例対象受贈非上場株式等の価額を前項の特例経営承継受贈者に係るその年分の贈与税の課税価格とみなして、同法第二十一条の十一の二から第二十一条の十三までの規定（第七十条の三の二の規定を含む。）を適用して計算した金額
art-70-7-5/par-2/item-8/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8/sub-2
in the case where the special eligible gifted unlisted shares or similar interests to which the provisions of the preceding paragraph apply are those to which the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act (including the cases where it is applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1), Article 70-2-7, paragraph (1) (including the case where it is applied mutatis mutandis pursuant to Article 70-2-8) or Article 70-3, paragraph (1)) apply: the amount calculated by applying the provisions of Article 21-11-2 through Article 21-13 of that Act (including the provisions of Article 70-3-2) and deeming the value of those special eligible gifted unlisted shares or similar interests to be the taxable value of gift tax for that year relating to the special business successor donee referred to in the preceding paragraph;
machine translation, not official
**九** 経営贈与報告基準日 次のイ又はロに掲げる期間の区分に応じイ又はロに定める日をいう。
art-70-7-5/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-9
base date for management reports for a gift: the day specified in (a) or (b) according to the category of periods listed in (a) or (b) below:
machine translation, not official
**イ** 特例経営贈与承継期間 前項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限（特例経営承継受贈者が同項の規定の適用を受ける前に同項の特例対象受贈非上場株式等に係る特例認定贈与承継会社の非上場株式等について次条第一項の規定の適用を受けている場合には、同項に規定する相続税の申告書の提出期限）の翌日から一年を経過するごとの日（第六項において「第一種贈与基準日」という。）
art-70-7-5/par-2/item-9/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-9/sub-1
the special business gift succession period: each day on which one year elapses from the day following the due date for filing the gift tax return for the year that includes the day of the gift to which the provisions of the preceding paragraph apply (or, in the case where the special business successor donee has received the application of the provisions of paragraph (1) of the following Article with regard to unlisted shares or similar interests of the special certified gift succession company relating to the special eligible gifted unlisted shares or similar interests referred to in the preceding paragraph before receiving the application of the provisions of that paragraph, the due date for filing the inheritance tax return prescribed in paragraph (1) of the following Article) (referred to as a "type 1 gift base date" in paragraph (6));
machine translation, not official
**ロ** 特例経営贈与承継期間の末日の翌日から納税猶予分の贈与税額（既に次項において準用する第七十条の七第四項又は第五項の規定の適用があつた場合には、これらの規定の適用があつた特例対象受贈非上場株式等の価額に対応する部分の額として政令で定めるところにより計算した金額を除く。以下この条及び第七十条の七の七第一項において「猶予中贈与税額」という。）に相当する贈与税の全部につき前項、次項において準用する第七十条の七第三項から第五項まで、第八項において準用する同条第十一項、第九項において準用する同条第十二項又は第十項において準用する同条第十四項の規定による納税の猶予に係る期限が確定する日までの期間 当該末日の翌日から三年を経過するごとの日（第六項において「第二種贈与基準日」という。）
art-70-7-5/par-2/item-9/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-9/sub-2
the period from the day following the last day of the special business gift succession period until the day on which the deadline of the tax payment grace period under the provisions of the preceding paragraph, Article 70-7, paragraphs (3) through (5) as applied mutatis mutandis pursuant to the following paragraph, paragraph (11) of that Article as applied mutatis mutandis pursuant to paragraph (8), paragraph (12) of that Article as applied mutatis mutandis pursuant to paragraph (9), or paragraph (14) of that Article as applied mutatis mutandis pursuant to paragraph (10) is fixed for all of the gift tax equivalent to the gift tax subject to deferral (or, in the case where the provisions of Article 70-7, paragraph (4) or (5) as applied mutatis mutandis pursuant to the following paragraph have already been applied, excluding the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of the special eligible gifted unlisted shares or similar interests to which those provisions have been applied; referred to as the "amount of gift tax under a grace period" hereinafter in this Article and in Article 70-7-7, paragraph (1)): each day on which three years elapse from the day following that last day (referred to as a "type 2 gift base date" in paragraph (6)).
machine translation, not official
**第三項** 第七十条の七第三項（第二号を除く。）、第四項及び第五項の規定は、第一項の規定による納税の猶予に係る期限の確定について準用する。この場合において、同条第三項第三号中「につき第一項」とあるのは「につき第七十条の七第一項」と、同項第四号中「いずれかの者」とあるのは「いずれかの者（当該特例経営承継受贈者以外の特例経営承継受贈者、第七十条の七の六第一項の規定の適用を受ける同条第二項第七号に規定する特例経営承継相続人等及び第七十条の七の八第一項の規定の適用を受ける同条第二項第一号に規定する特例経営相続承継受贈者を除く。）」と、同条第四項の表の第一号の上欄中「につき第一項」とあるのは「につき第七十条の七第一項」と読み替えるものとする。
art-70-7-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-3
The provisions of Article 70-7, paragraph (3) (excluding item (ii)), paragraph (4) and paragraph (5) apply mutatis mutandis to the fixing of the deadline of the tax payment grace period under the provisions of paragraph (1). In this case, the phrase "paragraph (1) or Article 70-7-5, paragraph (1)" in item (iii) of paragraph (3) of that Article is deemed to be replaced with "Article 70-7, paragraph (1) or Article 70-7-5, paragraph (1)", the phrase "any of the persons" in item (iv) of that paragraph with "any of the persons (excluding special business successor donees other than that special business successor donee, special business successor heirs, etc. prescribed in Article 70-7-6, paragraph (2), item (vii) to whom the provisions of paragraph (1) of that Article apply, and special business successor donees upon inheritance prescribed in Article 70-7-8, paragraph (2), item (i) to whom the provisions of paragraph (1) of that Article apply)", and the phrase "paragraph (1) or Article 70-7-5, paragraph (1)" in the left-hand column of item (i) of the table in paragraph (4) of that Article with "Article 70-7, paragraph (1) or Article 70-7-5, paragraph (1)".
machine translation, not official
**第四項** 第七十条の七第六項の規定は、第一項の規定の適用を受けようとする特例経営承継受贈者が納税猶予分の贈与税額につき特例対象受贈非上場株式等（合併により当該特例対象受贈非上場株式等に係る特例認定贈与承継会社が消滅した場合その他の財務省令で定める場合には、当該特例対象受贈非上場株式等に相当するものとして財務省令で定めるもの。以下この条において同じ。）の全てを担保として提供した場合について準用する。
art-70-7-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-4
The provisions of Article 70-7, paragraph (6) apply mutatis mutandis in the case where a special business successor donee seeking the application of the provisions of paragraph (1) has provided, as security for the gift tax subject to deferral, all of the special eligible gifted unlisted shares or similar interests (or, in the case where the special certified gift succession company relating to those special eligible gifted unlisted shares or similar interests has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, those specified by Order of the Ministry of Finance as equivalent to those special eligible gifted unlisted shares or similar interests; the same applies hereinafter in this Article).
machine translation, not official
**第五項** 第一項の規定は、同項の規定の適用を受けようとする特例経営承継受贈者のその特例贈与者から贈与により取得をした非上場株式等に係る贈与税の申告書に、当該非上場株式等の全部若しくは一部につき同項の規定の適用を受けようとする旨の記載がない場合又は当該非上場株式等の明細及び納税猶予分の贈与税額の計算に関する明細その他財務省令で定める事項を記載した書類の添付がない場合には、適用しない。
art-70-7-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-5
The provisions of paragraph (1) do not apply in the case where the gift tax return relating to the unlisted shares or similar interests acquired through a gift from the special donor by the special business successor donee seeking the application of the provisions of that paragraph does not state that the special business successor donee seeks the application of the provisions of that paragraph with regard to all or part of those unlisted shares or similar interests, or where a document stating the details of those unlisted shares or similar interests, details of the calculation of the gift tax subject to deferral and other matters specified by Order of the Ministry of Finance is not attached to it.
machine translation, not official
**第六項** 第一項の規定の適用を受ける特例経営承継受贈者は、同項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限の翌日から猶予中贈与税額に相当する贈与税の全部につき同項、第三項において準用する第七十条の七第三項から第五項まで、第八項において準用する同条第十一項、第九項において準用する同条第十二項又は第十項において準用する同条第十四項の規定による納税の猶予に係る期限が確定する日までの間に経営贈与報告基準日が存する場合には、届出期限（第一種贈与基準日の翌日から五月を経過する日及び第二種贈与基準日の翌日から三月を経過する日をいう。第八項及び第二十一項において同じ。）までに、政令で定めるところにより引き続いて第一項の規定の適用を受けたい旨及び同項の特例対象受贈非上場株式等に係る特例認定贈与承継会社の経営に関する事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-70-7-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-6
The special business successor donee to whom the provisions of paragraph (1) apply must, if there is a base date for management reports for a gift during the period from the day following the due date for filing the gift tax return for the year that includes the day of the gift to which the provisions of that paragraph apply until the day on which the deadline of the tax payment grace period under the provisions of that paragraph, Article 70-7, paragraphs (3) through (5) as applied mutatis mutandis pursuant to paragraph (3) of this Article, paragraph (11) of that Article as applied mutatis mutandis pursuant to paragraph (8), paragraph (12) of that Article as applied mutatis mutandis pursuant to paragraph (9), or paragraph (14) of that Article as applied mutatis mutandis pursuant to paragraph (10) is fixed for all of the gift tax equivalent to the amount of gift tax under a grace period, submit to the district director with jurisdiction over the place for tax payment, by the notification deadline (meaning the day on which five months have elapsed from the day following a type 1 gift base date and the day on which three months have elapsed from the day following a type 2 gift base date; the same applies in paragraphs (8) and (21)), pursuant to the provisions of Cabinet Order, a written notification stating that the special business successor donee wishes to continue to receive the application of the provisions of paragraph (1) and matters concerning the management of the special certified gift succession company relating to the special eligible gifted unlisted shares or similar interests referred to in that paragraph.
machine translation, not official
**第七項** 第七十条の七第十項の規定は、猶予中贈与税額に相当する贈与税並びに当該贈与税に係る利子税及び延滞税の徴収を目的とする国の権利の時効について準用する。
art-70-7-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-7
The provisions of Article 70-7, paragraph (10) apply mutatis mutandis to the prescription of the national government's right to collect the gift tax equivalent to the amount of gift tax under a grace period and the interest tax and delinquent tax relating to that gift tax.
machine translation, not official
**第八項** 第七十条の七第十一項の規定は、第六項の届出書が届出期限までに納税地の所轄税務署長に提出されない場合について準用する。
art-70-7-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-8
The provisions of Article 70-7, paragraph (11) apply mutatis mutandis in the case where the written notification referred to in paragraph (6) is not submitted to the district director with jurisdiction over the place for tax payment by the notification deadline.
machine translation, not official
**第九項** 第七十条の七第十二項の規定は、第一項の規定による納税の猶予に係る期限の繰上げについて準用する。
art-70-7-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-9
The provisions of Article 70-7, paragraph (12) apply mutatis mutandis to the acceleration of the deadline of the tax payment grace period under the provisions of paragraph (1).
machine translation, not official
**第十項** 第七十条の七第十三項及び第十四項の規定は、特例経営承継受贈者が第一項の規定の適用を受けようとする場合又は同項の規定による納税の猶予がされた場合における国税通則法、国税徴収法及び相続税法の規定の適用について準用する。この場合において、同条第十三項第九号中「又は第二十一項」とあるのは「若しくは第二十一項又は第七十条の七の五第十二項から第十四項まで」と、同条第十四項中「経営承継受贈者」とあるのは「特例経営承継受贈者」と、「贈与者」とあるのは「特例贈与者」と、「第七十条の七第二項第一号」とあるのは「第七十条の七の五第二項第一号」と、「免除）」とあるのは「免除の特例）」と、「認定贈与承継会社」とあるのは「特例認定贈与承継会社」と、「」と、「株主」とあるのは「又は同項第六号に規定する特例経営承継受贈者」と、「株主」と、「同条第一項の」とあるのは「当該」と、「同項」とあるのは「同条第一項」と、「定める」」とあるのは「定め、若しくは当該贈与税の免除を取り消す」」と、「第七十条の七第一項の」とあるのは「第七十条の七の五第一項の」と、「第七十条の七の」とあるのは「第七十条の七の五の」と読み替えるものとする。
art-70-7-5/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-10
The provisions of Article 70-7, paragraphs (13) and (14) apply mutatis mutandis with regard to the application of the provisions of the Act on General Rules for National Taxes, the National Tax Collection Act and the Inheritance Tax Act in the case where a special business successor donee seeks the application of the provisions of paragraph (1) or a tax payment grace period has been granted under the provisions of that paragraph. In this case, the phrase "or paragraph (21)" in item (ix) of paragraph (13) of that Article is deemed to be replaced with "or paragraph (21), or Article 70-7-5, paragraphs (12) through (14)"; and in paragraph (14) of that Article, the term "successor donee" with "special business successor donee", the term "donor" with "special donor", the phrase "Article 70-7, paragraph (2), item (i)" with "Article 70-7-5, paragraph (2), item (i)", the phrase "(Tax Payment Grace Period and Exemption for Gift Tax on Unlisted Shares or Similar Interests)" with "(Special Provisions on Tax Payment Grace Period and Exemption for Gift Tax on Unlisted Shares or Similar Interests)", the term "certified gift succession company" with "special certified gift succession company", the words "', the phrase 'its shareholders" with " or the special business successor donee prescribed in item (vi) of that paragraph', the phrase 'its shareholders", the phrase "referred to in paragraph (1) of that Article" with "that", the phrase "that paragraph" with "paragraph (1) of that Article", the phrase "determine the gift tax under the tax payment grace period to be exempted" with "determine the gift tax under the tax payment grace period to be exempted, or rescind the exemption from that gift tax", the phrase "Article 70-7, paragraph (1)" with "Article 70-7-5, paragraph (1)", and the phrase "Article 70-7" with "Article 70-7-5".
machine translation, not official
**第十一項** 第七十条の七第十五項から第二十項までの規定は、第一項の規定により納税の猶予がされた贈与税の免除について準用する。この場合において、同条第十五項第三号中「につき第一項」とあるのは「につき第七十条の七第一項」と、同条第十八項及び第十九項中「第二十七項」とあるのは「第七十条の七の五第二十二項」と読み替えるものとする。
art-70-7-5/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-11
The provisions of Article 70-7, paragraphs (15) through (20) apply mutatis mutandis to the exemption from gift tax for which a tax payment grace period has been granted under the provisions of paragraph (1). In this case, the phrase "paragraph (1) or Article 70-7-5, paragraph (1)" in item (iii) of paragraph (15) of that Article is deemed to be replaced with "Article 70-7, paragraph (1) or Article 70-7-5, paragraph (1)", and the phrase "paragraph (27)" in paragraphs (18) and (19) of that Article with "Article 70-7-5, paragraph (22)".
machine translation, not official
**第十二項** 第一項の規定の適用を受ける特例経営承継受贈者又は同項の特例対象受贈非上場株式等に係る特例認定贈与承継会社が次の各号に掲げる場合のいずれかに該当することとなつた場合（当該特例認定贈与承継会社の事業の継続が困難な事由として政令で定める事由が生じた場合に限るものとし、その該当することとなつた日前に第八項において準用する第七十条の七第十一項の規定の適用があつた場合及び同日前に第九項において準用する同条第十二項又は第十項において準用する同条第十四項の規定による納税の猶予に係る期限の繰上げがあつた場合を除く。）において、当該特例経営承継受贈者は、当該各号に定める贈与税の免除を受けようとするときは、その該当することとなつた日から二月を経過する日（その該当することとなつた日から当該二月を経過する日までの間に当該特例経営承継受贈者が死亡した場合には、当該特例経営承継受贈者の相続人（包括受遺者を含む。第十四項第一号及び第二十二項において同じ。）が当該特例経営承継受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日。次項及び第十七項において「申請期限」という。）までに、当該免除を受けたい旨、免除を受けようとする贈与税に相当する金額及びその計算の明細その他の財務省令で定める事項を記載した申請書（当該免除の手続に必要な書類その他の財務省令で定める書類を添付したものに限る。次項において同じ。）を納税地の所轄税務署長に提出しなければならない。この場合において、第三項において準用する第七十条の七第五項の規定の適用については、同項の表の第一号中「第八号から第十二号まで」とあるのは「第八号」と、「猶予中贈与税額」とあるのは「第七十条の七の五第十二項第一号イ及びロに掲げる金額の合計額又は同項第四号イ及びロに掲げる金額の合計額」と、同表の第二号の中欄中「猶予中贈与税額のうち、当該譲渡等をした対象受贈非上場株式等の数又は金額に対応する部分の額として政令で定めるところにより計算した金額」とあるのは「第七十条の七の五第十二項第一号イ及びロに掲げる金額の合計額」と、同表の第三号の中欄中「猶予中贈与税額（当該合併に際して吸収合併存続会社等の株式等の交付があつた場合には、当該株式等の価額に対応する部分の額として政令で定めるところにより計算した金額を除く。）」とあるのは「第七十条の七の五第十二項第二号イに掲げる金額（当該合併に際して交付された吸収合併存続会社等の株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額に限る。）及び同号ロに掲げる金額の合計額」と、同表の第四号の中欄中「猶予中贈与税額（当該株式交換等に際して当該他の会社の株式等の交付があつた場合には、当該株式等の価額に対応する部分の額として政令で定めるところにより計算した金額を除く。）」とあるのは「第七十条の七の五第十二項第三号イに掲げる金額（当該株式交換等に際して交付された当該他の会社の株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額に限る。）及び同号ロに掲げる金額の合計額」とする。
art-70-7-5/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12
In the case where the special business successor donee to whom the provisions of paragraph (1) apply or the special certified gift succession company relating to the special eligible gifted unlisted shares or similar interests referred to in that paragraph has come to fall under any of the cases listed in the following items (limited to the case where a reason specified by Cabinet Order as a reason making it difficult for that special certified gift succession company to continue its business has arisen, and excluding the case where the provisions of Article 70-7, paragraph (11) as applied mutatis mutandis pursuant to paragraph (8) have been applied before the day of coming to fall under that case and the case where the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (12) of that Article as applied mutatis mutandis pursuant to paragraph (9) or paragraph (14) of that Article as applied mutatis mutandis pursuant to paragraph (10) before that day), if the special business successor donee seeks an exemption from the gift tax specified in the relevant item, the special business successor donee must, by the day on which two months have elapsed from the day of coming to fall under that case (or, in the case where the special business successor donee has died during the period from the day of coming to fall under that case until the day on which those two months have elapsed, the day on which six months have elapsed from the day following the day on which the heir (including a universal legatee; the same applies in paragraph (14), item (i) and paragraph (22)) of the special business successor donee came to know of the commencement of the succession due to the death of the special business successor donee; referred to as the "application deadline" in the following paragraph and paragraph (17)), submit to the district director with jurisdiction over the place for tax payment a written application stating that the special business successor donee wishes to receive that exemption, the amount equivalent to the gift tax for which the special business successor donee seeks the exemption, details of its calculation and other matters specified by Order of the Ministry of Finance (limited to a written application to which the documents necessary for the procedure for that exemption and other documents specified by Order of the Ministry of Finance are attached; the same applies in the following paragraph). In this case, with regard to the application of the provisions of Article 70-7, paragraph (5) as applied mutatis mutandis pursuant to paragraph (3), the phrase "items (viii) through (xii)" in item (i) of the table in that paragraph is deemed to be replaced with "item (viii)", the phrase "the amount of gift tax under a grace period" in that item with "the sum of the amounts listed in Article 70-7-5, paragraph (12), item (i), (a) and (b) or the sum of the amounts listed in item (iv), (a) and (b) of that paragraph", the phrase "the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of gift tax under a grace period, corresponding to the number or amount of the covered gifted unlisted shares or similar interests for which that transfer, etc. was made" in the middle column of item (ii) of that table with "the sum of the amounts listed in Article 70-7-5, paragraph (12), item (i), (a) and (b)", the phrase "the amount of gift tax under a grace period (or, in the case where shares, etc. of the company surviving the absorption-type merger, etc. have been delivered upon that merger, excluding the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of those shares, etc.)" in the middle column of item (iii) of that table with "the sum of the amount listed in Article 70-7-5, paragraph (12), item (ii), (a) (limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of the property other than the shares, etc. of the company surviving the absorption-type merger, etc. delivered upon that merger) and the amount listed in (b) of that item", and the phrase "the amount of gift tax under a grace period (or, in the case where shares, etc. of that other company have been delivered upon that share exchange, etc., excluding the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of those shares, etc.)" in the middle column of item (iv) of that table with "the sum of the amount listed in Article 70-7-5, paragraph (12), item (iii), (a) (limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of the property other than the shares, etc. of that other company delivered upon that share exchange, etc.) and the amount listed in (b) of that item".
machine translation, not official
**一** 特例経営贈与承継期間の末日の翌日以後に、当該特例経営承継受贈者が当該特例対象受贈非上場株式等の全部又は一部の譲渡等（譲渡又は贈与をいう。以下この条において同じ。）をした場合（当該特例経営承継受贈者と政令で定める特別の関係がある者以外の者に対して行う場合に限る。）において、次に掲げる金額の合計額が当該譲渡等の直前における猶予中贈与税額（当該譲渡等をした特例対象受贈非上場株式等の数又は金額に対応する部分の額として政令で定めるところにより計算した金額に限る。）に満たないとき 当該猶予中贈与税額から当該合計額を控除した残額に相当する贈与税
art-70-7-5/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-1
in the case where, on or after the day following the last day of the special business gift succession period, the special business successor donee has made a transfer, etc. (meaning a transfer or gift; the same applies hereinafter in this Article) of all or part of those special eligible gifted unlisted shares or similar interests (limited to the case where it is made to a person other than those who have a special relationship specified by Cabinet Order with the special business successor donee), if the sum of the following amounts is less than the amount of gift tax under a grace period immediately before that transfer, etc. (limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the number or amount of the special eligible gifted unlisted shares or similar interests for which that transfer, etc. was made): the gift tax equivalent to the remaining amount after deducting that sum from that amount of gift tax under a grace period;
machine translation, not official
**イ** 当該譲渡等の対価の額（当該額が当該譲渡等をした時における当該譲渡等をした数又は金額に対応する当該特例対象受贈非上場株式等の時価に相当する金額として財務省令で定める金額の二分の一以下である場合には、当該二分の一に相当する金額）を第一項の規定の適用に係る贈与により取得をした特例対象受贈非上場株式等の当該贈与の時における価額とみなして、第二項第八号の規定により計算した金額
art-70-7-5/par-12/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-1/sub-1
the amount calculated under the provisions of paragraph (2), item (viii) by deeming the amount of consideration for that transfer, etc. (or, in the case where that amount is one half or less of the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value, at the time of that transfer, etc., of those special eligible gifted unlisted shares or similar interests corresponding to the number or amount for which that transfer, etc. was made, the amount equivalent to that one half) to be the value, at the time of the gift, of the special eligible gifted unlisted shares or similar interests acquired through the gift to which the provisions of paragraph (1) apply;
machine translation, not official
**ロ** 当該譲渡等があつた日以前五年以内において、当該特例経営承継受贈者及び当該特例経営承継受贈者と政令で定める特別の関係がある者が当該特例認定贈与承継会社から受けた剰余金の配当等（会社の株式等に係る剰余金の配当又は利益の配当をいう。以下この条及び次条において同じ。）の額その他当該特例認定贈与承継会社から受けた金額として政令で定めるものの合計額
art-70-7-5/par-12/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-1/sub-2
the total of the amount of dividends of surplus, etc. (meaning dividends of surplus or dividends of profit pertaining to the shares, etc. of a company; the same applies hereinafter in this Article and in the following Article) that the special business successor donee and persons having a special relationship specified by Cabinet Order with the special business successor donee received from that special certified gift succession company and other amounts specified by Cabinet Order as amounts received from that special certified gift succession company, within five years on or before the day on which that transfer, etc. took place;
machine translation, not official
**二** 特例経営贈与承継期間の末日の翌日以後に、当該特例対象受贈非上場株式等に係る特例認定贈与承継会社が合併により消滅した場合（吸収合併存続会社等（会社法第七百四十九条第一項に規定する吸収合併存続会社又は同法第七百五十三条第一項に規定する新設合併設立会社をいう。以下この条において同じ。）が当該特例経営承継受贈者と政令で定める特別の関係がある者以外のものである場合に限る。）において、次に掲げる金額の合計額が当該合併がその効力を生ずる直前における猶予中贈与税額に満たないとき 当該猶予中贈与税額から当該合計額を控除した残額に相当する贈与税
art-70-7-5/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-2
in the case where, on or after the day following the last day of the special business gift succession period, the special certified gift succession company relating to those special eligible gifted unlisted shares or similar interests has been extinguished through a merger (limited to the case where the company surviving the absorption-type merger, etc. (meaning a company surviving an absorption-type merger prescribed in Article 749, paragraph (1) of the Companies Act or a company incorporated through a consolidation-type merger prescribed in Article 753, paragraph (1) of that Act; the same applies hereinafter in this Article) is a person other than those who have a special relationship specified by Cabinet Order with the special business successor donee), if the sum of the following amounts is less than the amount of gift tax under a grace period immediately before that merger takes effect: the gift tax equivalent to the remaining amount after deducting that sum from that amount of gift tax under a grace period;
machine translation, not official
**イ** 合併対価（当該吸収合併存続会社等が当該合併に際して当該消滅する特例認定贈与承継会社の株主又は社員に対して交付する財産をいう。）の額（当該額が当該合併がその効力を生ずる直前における当該特例対象受贈非上場株式等の時価に相当する金額として財務省令で定める金額の二分の一以下である場合には、当該二分の一に相当する金額）を第一項の規定の適用に係る贈与により取得をした特例対象受贈非上場株式等の当該贈与の時における価額とみなして、第二項第八号の規定により計算した金額
art-70-7-5/par-12/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-2/sub-1
the amount calculated under the provisions of paragraph (2), item (viii) by deeming the amount of the consideration for the merger (meaning the property that the company surviving the absorption-type merger, etc. delivers, upon that merger, to the shareholders or members of the special certified gift succession company being extinguished) (or, in the case where that amount is one half or less of the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of those special eligible gifted unlisted shares or similar interests immediately before that merger takes effect, the amount equivalent to that one half) to be the value, at the time of the gift, of the special eligible gifted unlisted shares or similar interests acquired through the gift to which the provisions of paragraph (1) apply;
machine translation, not official
**ロ** 当該合併がその効力を生ずる日以前五年以内において、当該特例経営承継受贈者及び当該特例経営承継受贈者と政令で定める特別の関係がある者が当該特例認定贈与承継会社から受けた剰余金の配当等の額その他当該特例認定贈与承継会社から受けた金額として政令で定めるものの合計額
art-70-7-5/par-12/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-2/sub-2
the total of the amount of dividends of surplus, etc. that the special business successor donee and persons having a special relationship specified by Cabinet Order with the special business successor donee received from that special certified gift succession company and other amounts specified by Cabinet Order as amounts received from that special certified gift succession company, within five years on or before the day on which that merger takes effect;
machine translation, not official
**三** 特例経営贈与承継期間の末日の翌日以後に、当該特例対象受贈非上場株式等に係る特例認定贈与承継会社が株式交換又は株式移転（以下この条において「株式交換等」という。）により他の会社の株式交換完全子会社等（会社法第七百六十八条第一項第一号に規定する株式交換完全子会社又は同法第七百七十三条第一項第五号に規定する株式移転完全子会社をいう。イ及び第十四項第一号ハにおいて同じ。）となつた場合（当該他の会社が当該特例経営承継受贈者と政令で定める特別の関係がある者以外のものである場合に限る。）において、次に掲げる金額の合計額が当該株式交換等がその効力を生ずる直前における猶予中贈与税額に満たないとき 当該猶予中贈与税額から当該合計額を控除した残額に相当する贈与税
art-70-7-5/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-3
in the case where, on or after the day following the last day of the special business gift succession period, the special certified gift succession company relating to those special eligible gifted unlisted shares or similar interests has become a wholly owned subsidiary company resulting from a share exchange or share transfer (meaning a wholly owned subsidiary company resulting from the share exchange prescribed in Article 768, paragraph (1), item (i) of the Companies Act or a wholly owned subsidiary company resulting from a share transfer prescribed in Article 773, paragraph (1), item (v) of that Act; the same applies in (a) and in paragraph (14), item (i), (c)) of another company through a share exchange or share transfer (referred to as a "share exchange, etc." hereinafter in this Article) (limited to the case where that other company is a person other than those who have a special relationship specified by Cabinet Order with the special business successor donee), if the sum of the following amounts is less than the amount of gift tax under a grace period immediately before that share exchange, etc. takes effect: the gift tax equivalent to the remaining amount after deducting that sum from that amount of gift tax under a grace period;
machine translation, not official
**イ** 交換等対価（当該他の会社が当該株式交換等に際して当該株式交換完全子会社等となつた特例認定贈与承継会社の株主に対して交付する財産をいう。）の額（当該額が当該株式交換等がその効力を生ずる直前における当該特例対象受贈非上場株式等の時価に相当する金額として財務省令で定める金額の二分の一以下である場合には、当該二分の一に相当する金額）を第一項の規定の適用に係る贈与により取得をした特例対象受贈非上場株式等の当該贈与の時における価額とみなして、第二項第八号の規定により計算した金額
art-70-7-5/par-12/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-3/sub-1
the amount calculated under the provisions of paragraph (2), item (viii) by deeming the amount of the consideration for the share exchange, etc. (meaning the property that the other company delivers, upon that share exchange, etc., to the shareholders of the special certified gift succession company that has become the wholly owned subsidiary company resulting from a share exchange or share transfer) (or, in the case where that amount is one half or less of the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of those special eligible gifted unlisted shares or similar interests immediately before that share exchange, etc. takes effect, the amount equivalent to that one half) to be the value, at the time of the gift, of the special eligible gifted unlisted shares or similar interests acquired through the gift to which the provisions of paragraph (1) apply;
machine translation, not official
**ロ** 当該株式交換等がその効力を生ずる日以前五年以内において、当該特例経営承継受贈者及び当該特例経営承継受贈者と政令で定める特別の関係がある者が当該特例認定贈与承継会社から受けた剰余金の配当等の額その他当該特例認定贈与承継会社から受けた金額として政令で定めるものの合計額
art-70-7-5/par-12/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-3/sub-2
the total of the amount of dividends of surplus, etc. that the special business successor donee and persons having a special relationship specified by Cabinet Order with the special business successor donee received from that special certified gift succession company and other amounts specified by Cabinet Order as amounts received from that special certified gift succession company, within five years on or before the day on which that share exchange, etc. takes effect;
machine translation, not official
**四** 特例経営贈与承継期間の末日の翌日以後に、当該特例対象受贈非上場株式等に係る特例認定贈与承継会社が解散をした場合において、次に掲げる金額の合計額が当該解散の直前における猶予中贈与税額に満たないとき 当該猶予中贈与税額から当該合計額を控除した残額に相当する贈与税
art-70-7-5/par-12/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-4
in the case where, on or after the day following the last day of the special business gift succession period, the special certified gift succession company relating to those special eligible gifted unlisted shares or similar interests has dissolved, if the sum of the following amounts is less than the amount of gift tax under a grace period immediately before that dissolution: the gift tax equivalent to the remaining amount after deducting that sum from that amount of gift tax under a grace period.
machine translation, not official
**イ** 当該解散の直前における当該特例対象受贈非上場株式等の時価に相当する金額として財務省令で定める金額を第一項の規定の適用に係る贈与により取得をした特例対象受贈非上場株式等の当該贈与の時における価額とみなして、第二項第八号の規定により計算した金額
art-70-7-5/par-12/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-4/sub-1
the amount calculated under the provisions of paragraph (2), item (viii) by deeming the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of those special eligible gifted unlisted shares or similar interests immediately before that dissolution to be the value, at the time of the gift, of the special eligible gifted unlisted shares or similar interests acquired through the gift to which the provisions of paragraph (1) apply;
machine translation, not official
**ロ** 当該解散の日以前五年以内において、当該特例経営承継受贈者及び当該特例経営承継受贈者と政令で定める特別の関係がある者が当該特例認定贈与承継会社から受けた剰余金の配当等の額その他当該特例認定贈与承継会社から受けた金額として政令で定めるものの合計額
art-70-7-5/par-12/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-4/sub-2
the total of the amount of dividends of surplus, etc. that the special business successor donee and persons having a special relationship specified by Cabinet Order with the special business successor donee received from that special certified gift succession company and other amounts specified by Cabinet Order as amounts received from that special certified gift succession company, within five years on or before the day of that dissolution.
machine translation, not official
**第十三項** 前項各号（第四号を除く。）に掲げる場合に該当する場合で、かつ、次に掲げる場合に該当する場合において、特例経営承継受贈者が次項の規定の適用を受けようとするときは、前項の規定にかかわらず、申請期限までに同項各号イ及びロに掲げる金額の合計額に相当する担保を提供した場合で、かつ、当該申請期限までにこの項の規定の適用を受けようとする旨、当該金額の計算の明細その他の財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出した場合に限り、再計算対象猶予税額（前項第一号に掲げる場合に該当する場合には猶予中贈与税額のうち同号の譲渡等をした特例対象受贈非上場株式等の数又は金額に対応する部分の額として政令で定めるところにより計算した金額をいい、同項第二号又は第三号に掲げる場合に該当する場合には猶予中贈与税額に相当する金額をいう。以下この項において同じ。）から当該合計額を控除した残額を免除し、当該合計額（前項第一号に掲げる場合に該当する場合には、当該合計額に猶予中贈与税額から当該再計算対象猶予税額を控除した残額を加算した金額）を猶予中贈与税額とすることができる。
art-70-7-5/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13
In the case of falling under the cases listed in the items of the preceding paragraph (excluding item (iv)) and also falling under any of the following cases, if the special business successor donee seeks the application of the provisions of the following paragraph, notwithstanding the provisions of the preceding paragraph, only in the case where the special business successor donee has provided, by the application deadline, security equivalent to the sum of the amounts listed in (a) and (b) of the items of that paragraph and has submitted, by that application deadline, to the district director with jurisdiction over the place for tax payment a written application stating that the special business successor donee seeks the application of the provisions of this paragraph, details of the calculation of that amount and other matters specified by Order of the Ministry of Finance, the remaining amount after deducting that sum from the deferred tax subject to recalculation (meaning, in the case of falling under the case listed in item (i) of the preceding paragraph, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of gift tax under a grace period, corresponding to the number or amount of the special eligible gifted unlisted shares or similar interests for which the transfer, etc. referred to in that item was made, and, in the case of falling under the case listed in item (ii) or item (iii) of that paragraph, the amount equivalent to the amount of gift tax under a grace period; the same applies hereinafter in this paragraph) may be exempted, and that sum (or, in the case of falling under the case listed in item (i) of the preceding paragraph, the amount obtained by adding to that sum the remaining amount after deducting that deferred tax subject to recalculation from the amount of gift tax under a grace period) may be treated as the amount of gift tax under a grace period:
machine translation, not official
**一** 前項第一号イに規定する譲渡等の対価の額が当該譲渡等をした時における特例対象受贈非上場株式等の時価に相当する金額として財務省令で定める金額の二分の一以下である場合
art-70-7-5/par-13/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13/item-1
the case where the amount of consideration for the transfer, etc. prescribed in item (i), (a) of the preceding paragraph is one half or less of the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of the special eligible gifted unlisted shares or similar interests at the time of that transfer, etc.;
machine translation, not official
**二** 前項第二号イに規定する合併対価の額が合併がその効力を生ずる直前における特例対象受贈非上場株式等の時価に相当する金額として財務省令で定める金額の二分の一以下である場合
art-70-7-5/par-13/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13/item-2
the case where the amount of the consideration for the merger prescribed in item (ii), (a) of the preceding paragraph is one half or less of the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of the special eligible gifted unlisted shares or similar interests immediately before the merger takes effect;
machine translation, not official
**三** 前項第三号イに規定する交換等対価の額が株式交換等がその効力を生ずる直前における特例対象受贈非上場株式等の時価に相当する金額として財務省令で定める金額の二分の一以下である場合
art-70-7-5/par-13/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13/item-3
the case where the amount of the consideration for the share exchange, etc. prescribed in item (iii), (a) of the preceding paragraph is one half or less of the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of the special eligible gifted unlisted shares or similar interests immediately before the share exchange, etc. takes effect.
machine translation, not official
**第十四項** 第十二項各号（第四号を除く。）に掲げる場合に該当することとなつた日から二年を経過する日（当該二年を経過する日前に第一項の規定の適用を受ける特例経営承継受贈者又は当該特例経営承継受贈者に係る特例贈与者が死亡した場合には、その死亡の日の前日）において、前項の規定により猶予中贈与税額とされた金額に相当する贈与税の納税の猶予に係る期限及び免除については、次の各号に掲げる場合の区分に応じ当該各号に定めるところによる。
art-70-7-5/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14
With regard to the deadline of the tax payment grace period for, and the exemption from, the gift tax equivalent to the amount treated as the amount of gift tax under a grace period under the provisions of the preceding paragraph, on the day on which two years have elapsed from the day of coming to fall under the cases listed in the items of paragraph (12) (excluding item (iv)) (or, in the case where the special business successor donee to whom the provisions of paragraph (1) apply or the special donor relating to that special business successor donee has died before the day on which those two years elapse, the day before the date of that death), it is as specified in the relevant item according to the category of the cases listed in the following items:
machine translation, not official
**一** 次に掲げる会社が当該二年を経過する日においてその事業を継続している場合として政令で定める場合 特例再計算贈与税額（前項第二号又は第三号に掲げる場合に該当する場合には、同項第二号の合併又は同項第三号の株式交換等に際して交付された株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額に限る。）に相当する贈与税については、第一項の規定にかかわらず、当該二年を経過する日から二月を経過する日（当該二年を経過する日から当該二月を経過する日までの間に当該特例経営承継受贈者が死亡した場合には、当該特例経営承継受贈者の相続人が当該特例経営承継受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日。次号、第十六項及び第十七項において「再申請期限」という。）をもつて第一項の規定による納税の猶予に係る期限とし、前項の規定により猶予中贈与税額とされた金額から特例再計算贈与税額を控除した残額に相当する贈与税については、免除する。
art-70-7-5/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1
in the case specified by Cabinet Order as the case where the following company is continuing its business on the day on which those two years elapse: with regard to the gift tax equivalent to the special recalculated gift tax amount (or, in the case of falling under the case listed in item (ii) or item (iii) of the preceding paragraph, limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of the property other than shares, etc. delivered upon the merger referred to in item (ii) of that paragraph or the share exchange, etc. referred to in item (iii) of that paragraph), notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of paragraph (1) is the day on which two months have elapsed from the day on which those two years elapse (or, in the case where the special business successor donee has died during the period from the day on which those two years elapse until the day on which those two months have elapsed, the day on which six months have elapsed from the day following the day on which the heir of the special business successor donee came to know of the commencement of the succession due to the death of the special business successor donee; referred to as the "re-application deadline" in the following item and in paragraphs (16) and (17)), and the gift tax equivalent to the remaining amount after deducting the special recalculated gift tax amount from the amount treated as the amount of gift tax under a grace period under the provisions of the preceding paragraph is exempted:
machine translation, not official
**イ** 前項第一号に掲げる場合における同号の譲渡等をした特例対象受贈非上場株式等に係る会社
art-70-7-5/par-14/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1/sub-1
in the case listed in item (i) of the preceding paragraph, the company relating to the special eligible gifted unlisted shares or similar interests for which the transfer, etc. referred to in that item was made;
machine translation, not official
**ロ** 前項第二号に掲げる場合における同号の合併に係る吸収合併存続会社等
art-70-7-5/par-14/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1/sub-2
in the case listed in item (ii) of the preceding paragraph, the company surviving the absorption-type merger, etc. relating to the merger referred to in that item;
machine translation, not official
**ハ** 前項第三号に掲げる場合における同号の株式交換等に係る株式交換完全子会社等
art-70-7-5/par-14/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1/sub-3
in the case listed in item (iii) of the preceding paragraph, the wholly owned subsidiary company resulting from a share exchange or share transfer relating to the share exchange, etc. referred to in that item;
machine translation, not official
**二** 前号イからハまでに掲げる会社が当該二年を経過する日において同号に規定する政令で定める場合に該当しない場合 前項の規定により猶予中贈与税額とされた金額（同項第二号又は第三号に掲げる場合に該当する場合には、同項第二号の合併又は同項第三号の株式交換等に際して交付された株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額に限る。）に相当する贈与税については、第一項の規定にかかわらず、再申請期限をもつて同項の規定による納税の猶予に係る期限とする。
art-70-7-5/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-2
in the case where the company listed in (a) through (c) of the preceding item does not fall under the case specified by Cabinet Order prescribed in that item on the day on which those two years have elapsed: notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the gift tax equivalent to the amount that has been made the amount of gift tax under a grace period pursuant to the provisions of the preceding paragraph (or, in the case falling under the case listed in item (ii) or item (iii) of that paragraph, limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of property other than shares, etc. delivered upon the merger referred to in item (ii) of that paragraph or the share exchange, etc. referred to in item (iii) of that paragraph) is the re-application deadline.
machine translation, not official
**第十五項** 前項第一号の「特例再計算贈与税額」とは、同号の規定の適用に係る譲渡等の対価の額、合併対価の額又は交換等対価の額に相当する金額を第一項の規定の適用に係る贈与により取得をした特例対象受贈非上場株式等の当該贈与の時における価額とみなして、第二項第八号の規定により計算した金額に第十二項第一号ロ、第二号ロ又は第三号ロに掲げる金額を加算した金額をいう。
art-70-7-5/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-15
The term "special recalculated gift tax amount" referred to in item (i) of the preceding paragraph means the amount obtained by adding the amount listed in paragraph (12), item (i), (b), item (ii), (b) or item (iii), (b) to the amount calculated under the provisions of paragraph (2), item (viii) by deeming the amount equivalent to the amount of consideration for the transfer, etc., the amount of the consideration for the merger or the amount of the consideration for the share exchange, etc. relating to the application of the provisions of that item to be the value, at the time of the gift, of the special eligible gifted unlisted shares or similar interests acquired through the gift to which the provisions of paragraph (1) apply.
machine translation, not official
**第十六項** 第十四項第一号の規定により同号の贈与税の免除を受けようとする特例経営承継受贈者は、再申請期限までに、同号の免除を受けたい旨、免除を受けようとする贈与税に相当する金額及びその計算の明細その他の財務省令で定める事項を記載した申請書（当該免除の手続に必要な書類その他の財務省令で定める書類を添付したものに限る。）を納税地の所轄税務署長に提出しなければならない。
art-70-7-5/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-16
A special business successor donee who seeks to receive the exemption from the gift tax referred to in paragraph (14), item (i) pursuant to the provisions of that item must, by the re-application deadline, submit to the district director with jurisdiction over the place for tax payment a written application stating that the special business successor donee wishes to receive the exemption referred to in that item, the amount equivalent to the gift tax for which the special business successor donee seeks the exemption, details of its calculation and other matters specified by Order of the Ministry of Finance (limited to a written application to which the documents necessary for the procedure for that exemption and other documents specified by Order of the Ministry of Finance are attached).
machine translation, not official
**第十七項** 税務署長は、第十二項、第十三項又は前項の規定による申請書の提出があつた場合において、これらの申請書に記載された事項について調査を行い、これらの申請書に係る第十二項各号に掲げる場合の区分に応じ当該各号に定める贈与税若しくは第十三項若しくは第十四項第一号に規定する贈与税の免除をし、又はこれらの申請書に係る申請の却下をする。この場合において、税務署長は、これらの申請書に係る申請期限又は再申請期限の翌日から起算して六月以内に、当該免除をした贈与税の額又は当該却下をした旨及びその理由を記載した書面により、これをこれらの申請書を提出した特例経営承継受贈者に通知するものとする。
art-70-7-5/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-17
In the case where a written application under the provisions of paragraph (12), paragraph (13) or the preceding paragraph has been submitted, the district director conducts an investigation into the matters stated in that written application, and either grants an exemption from the gift tax specified in the relevant item of paragraph (12) according to the category of the cases listed in those items relating to that written application or from the gift tax prescribed in paragraph (13) or paragraph (14), item (i), or dismisses the application relating to that written application. In this case, the district director is to notify the special business successor donee who submitted that written application of the amount of the gift tax so exempted, or of the dismissal and the reason therefor, by means of a document stating them, within six months counting from the day following the application deadline or the re-application deadline relating to that written application.
machine translation, not official
**第十八項** 第七十条の七第十八項及び第十九項の規定は、第十二項、第十三項又は第十六項の申請書の提出があつた場合について準用する。この場合において、同条第十八項中「第二十七項の表の第六号」とあるのは「第七十条の七の五第二十二項の表の第九号」と、「第八号」とあるのは「第十二号」と、「同表の第六号」とあるのは「同表の第九号」と、同条第十九項中「第二十七項の表の第六号の上欄又は同表の第八号」とあるのは「第七十条の七の五第二十二項の表の第九号から第十一号まで」と読み替えるものとする。
art-70-7-5/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-18
The provisions of Article 70-7, paragraphs (18) and (19) apply mutatis mutandis in the case where the written application referred to in paragraph (12), paragraph (13) or paragraph (16) has been submitted. In this case, the phrase "item (vi) of the table in paragraph (27)" in paragraph (18) of that Article is deemed to be replaced with "item (ix) of the table in Article 70-7-5, paragraph (22)", the phrase "item (viii)" is deemed to be replaced with "item (xii)", the phrase "item (vi) of that table" is deemed to be replaced with "item (ix) of that table", and the phrase "the left-hand column of item (vi) of the table in paragraph (27) or item (viii) of that table" in paragraph (19) of that Article is deemed to be replaced with "items (ix) through (xi) of the table in Article 70-7-5, paragraph (22)".
machine translation, not official
**第十九項** 前三項に定めるもののほか、第十二項から第十四項までの規定の適用に関し必要な事項は、政令で定める。
art-70-7-5/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-19
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of paragraphs (12) through (14) are specified by Cabinet Order.
machine translation, not official
**第二十項** 第七十条の七第二十一項から第二十五項までの規定は、特例認定贈与承継会社について同条第二十一項に規定する評定が行われた場合における納税猶予分の贈与税額の計算及び免除について準用する。
art-70-7-5/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-20
The provisions of Article 70-7, paragraphs (21) through (25) apply mutatis mutandis to the calculation of and exemption from the gift tax subject to deferral in the case where the assessment prescribed in paragraph (21) of that Article has been made with regard to a special certified gift succession company.
machine translation, not official
**第二十一項** 第七十条の七第二十六項の規定は、第六項又は第十一項において準用する同条第十五項の届出書が届出期限又は同項の免除届出期限までに提出されなかつた場合について準用する。
art-70-7-5/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-21
The provisions of Article 70-7, paragraph (26) apply mutatis mutandis in the case where the written notification referred to in paragraph (6), or in paragraph (15) of that Article as applied mutatis mutandis pursuant to paragraph (11), has not been submitted by the notification deadline or the deadline for notification of exemption referred to in that paragraph.
machine translation, not official
**第二十二項** 第一項の規定の適用を受けた特例経営承継受贈者は、次の表の各号の上欄に掲げる場合に該当する場合には、当該各号の中欄に掲げる金額を基礎とし、当該特例経営承継受贈者が同項の規定の適用を受けるために提出する贈与税の申告書の提出期限の翌日から当該各号の下欄に掲げる日（同表の第一号から第三号まで又は第六号から第十一号までの下欄に掲げる日以前二月以内に当該特例経営承継受贈者が死亡した場合には、当該特例経営承継受贈者の相続人が当該特例経営承継受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）までの期間に応じ、年三・六パーセントの割合を乗じて計算した金額に相当する利子税を、当該各号の中欄に掲げる金額に相当する贈与税にあわせて納付しなければならない。
一 第三項において準用する第七十条の七第三項（第二号を除く。）の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 猶予中贈与税額 同項各号に定める日から二月を経過する日
二 第三項において準用する第七十条の七第四項の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項の表の各号の中欄に掲げる猶予中贈与税額 同表の各号の下欄に掲げる日から二月を経過する日
三 第三項において準用する第七十条の七第五項の規定の適用があつた場合（第五号から第十一号までの上欄に掲げる場合に該当する場合を除く。） 同項の表の各号の中欄に掲げる猶予中贈与税額 同表の各号の下欄に掲げる日から二月を経過する日
四 第八項において準用する第七十条の七第十一項の規定の適用があつた場合（次号の上欄に掲げる場合に該当する場合を除く。） 同項の規定により納税の猶予に係る期限が確定する猶予中贈与税額 同項の規定による納税の猶予に係る期限
五 第九項において準用する第七十条の七第十二項又は第十項において準用する同条第十四項の規定の適用があつた場合 これらの規定により納税の猶予に係る期限が繰り上げられる猶予中贈与税額 これらの規定により繰り上げられた納税の猶予に係る期限
六 第十一項において準用する第七十条の七第十六項第一号の規定の適用があつた場合（前号の上欄に掲げる場合に該当する場合を除く。） 同項第一号イ及びロに掲げる金額の合計額 同号の譲渡等をした日から二月を経過する日
七 第十一項において準用する第七十条の七第十六項第二号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第二号ロに掲げる金額 同号の特例認定贈与承継会社が解散をした日から二月を経過する日
八 第十一項において準用する第七十条の七第十六項第三号又は第四号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第三号イ及びロ又は第四号イ及びロに掲げる金額の合計額 これらの号の合併又は株式交換等がその効力を生じた日から二月を経過する日
九 第十二項第一号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第一号イ及びロに掲げる金額の合計額 同号の譲渡等をした日から二月を経過する日
十 第十二項第二号又は第三号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第二号イに掲げる金額（同号の合併に際して交付された株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額に限る。）及び同号ロに掲げる金額の合計額又は同項第三号イに掲げる金額（同号の株式交換等に際して交付された株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額に限る。）及び同号ロに掲げる金額の合計額 これらの号の合併又は株式交換等がその効力を生じた日から二月を経過する日
十一 第十二項第四号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第四号イ及びロに掲げる金額の合計額 同号の特例認定贈与承継会社が解散をした日から二月を経過する日
十二 第十四項第一号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第一号に規定する特例再計算贈与税額 同号の再申請期限
十三 第十四項第二号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第二号に規定する猶予中贈与税額とされた金額 同号の再申請期限
十四 第二十項において準用する第七十条の七第二十一項の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第二号に掲げる金額 同項の規定による納税の猶予に係る期限
art-70-7-5/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-22
A special business successor donee to whom the provisions of paragraph (1) have been applied must, in the case falling under the case listed in the left-hand column of any item of the following table, pay, together with the gift tax equivalent to the amount listed in the middle column of that item, interest tax equivalent to the amount calculated by multiplying the amount listed in the middle column of that item, as the base, by a rate of 3.6 percent per annum according to the period from the day following the due date for filing the gift tax return that the special business successor donee files in order to receive the application of the provisions of that paragraph until the day listed in the right-hand column of that item (or, in the case where the special business successor donee has died within two months on or before the day listed in the right-hand column of items (i) through (iii) or items (vi) through (xi) of that table, the day on which six months have elapsed from the day following the day on which the heir of the special business successor donee came to know of the commencement of the succession due to the death of the special business successor donee).
(i) in the case where the provisions of Article 70-7, paragraph (3) (excluding item (ii)) as applied mutatis mutandis pursuant to paragraph (3) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) amount of gift tax under a grace period the day on which two months have elapsed from the day specified in the relevant item of that paragraph
(ii) in the case where the provisions of Article 70-7, paragraph (4) as applied mutatis mutandis pursuant to paragraph (3) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the amount of gift tax under a grace period listed in the middle column of the relevant item of the table in that paragraph the day on which two months have elapsed from the day listed in the right-hand column of the relevant item of that table
(iii) in the case where the provisions of Article 70-7, paragraph (5) as applied mutatis mutandis pursuant to paragraph (3) have been applied (excluding the case falling under the case listed in the left-hand column of items (v) through (xi)) the amount of gift tax under a grace period listed in the middle column of the relevant item of the table in that paragraph the day on which two months have elapsed from the day listed in the right-hand column of the relevant item of that table
(iv) in the case where the provisions of Article 70-7, paragraph (11) as applied mutatis mutandis pursuant to paragraph (8) have been applied (excluding the case falling under the case listed in the left-hand column of the following item) the amount of gift tax under a grace period for which the deadline of the tax payment grace period is fixed pursuant to the provisions of that paragraph the deadline of the tax payment grace period under the provisions of that paragraph
(v) in the case where the provisions of Article 70-7, paragraph (12) as applied mutatis mutandis pursuant to paragraph (9) or paragraph (14) of that Article as applied mutatis mutandis pursuant to paragraph (10) have been applied the amount of gift tax under a grace period for which the deadline of the tax payment grace period is accelerated pursuant to those provisions the deadline of the tax payment grace period as accelerated pursuant to those provisions
(vi) in the case where the provisions of Article 70-7, paragraph (16), item (i) as applied mutatis mutandis pursuant to paragraph (11) have been applied (excluding the case falling under the case listed in the left-hand column of the preceding item) the sum of the amounts listed in item (i), (a) and (b) of that paragraph the day on which two months have elapsed from the day on which the transfer, etc. referred to in that item was made
(vii) in the case where the provisions of Article 70-7, paragraph (16), item (ii) as applied mutatis mutandis pursuant to paragraph (11) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the amount listed in item (ii), (b) of that paragraph the day on which two months have elapsed from the day on which the special certified gift succession company referred to in that item dissolved
(viii) in the case where the provisions of Article 70-7, paragraph (16), item (iii) or item (iv) as applied mutatis mutandis pursuant to paragraph (11) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the sum of the amounts listed in item (iii), (a) and (b) or item (iv), (a) and (b) of that paragraph the day on which two months have elapsed from the day on which the merger or share exchange, etc. referred to in those items took effect
(ix) in the case where the provisions of paragraph (12), item (i) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the sum of the amounts listed in item (i), (a) and (b) of that paragraph the day on which two months have elapsed from the day on which the transfer, etc. referred to in that item was made
(x) in the case where the provisions of paragraph (12), item (ii) or item (iii) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the sum of the amount listed in item (ii), (a) of that paragraph (limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of property other than shares, etc. delivered upon the merger referred to in that item) and the amount listed in (b) of that item, or the sum of the amount listed in item (iii), (a) of that paragraph (limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of property other than shares, etc. delivered upon the share exchange, etc. referred to in that item) and the amount listed in (b) of that item the day on which two months have elapsed from the day on which the merger or share exchange, etc. referred to in those items took effect
(xi) in the case where the provisions of paragraph (12), item (iv) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the sum of the amounts listed in item (iv), (a) and (b) of that paragraph the day on which two months have elapsed from the day on which the special certified gift succession company referred to in that item dissolved
(xii) in the case where the provisions of paragraph (14), item (i) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the special recalculated gift tax amount prescribed in item (i) of that paragraph the re-application deadline referred to in that item
(xiii) in the case where the provisions of paragraph (14), item (ii) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the amount that has been made the amount of gift tax under a grace period as prescribed in item (ii) of that paragraph the re-application deadline referred to in that item
(xiv) in the case where the provisions of Article 70-7, paragraph (21) as applied mutatis mutandis pursuant to paragraph (20) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the amount listed in item (ii) of that paragraph the deadline of the tax payment grace period under the provisions of that paragraph
machine translation, not official
**第二十三項** 第一項の規定の適用を受けた特例経営承継受贈者が前項の表の第三号から第十四号までの上欄に掲げる場合に該当する場合（同表の第四号又は第五号の上欄に掲げる場合に該当する場合には、特例経営贈与承継期間の末日の翌日以後にこれらの規定に規定する場合に該当することとなつた場合に限る。）における同項の規定の適用については、同項中「年三・六パーセント」とあるのは、「年三・六パーセント（特例経営贈与承継期間については、年零パーセント）」とする。
art-70-7-5/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-23
With regard to the application of the provisions of the preceding paragraph in the case where a special business successor donee to whom the provisions of paragraph (1) have been applied falls under the case listed in the left-hand column of items (iii) through (xiv) of the table in that paragraph (or, in the case falling under the case listed in the left-hand column of item (iv) or item (v) of that table, limited to the case where the special business successor donee has come to fall under the case prescribed in those provisions on or after the day following the last day of the special business gift succession period), the phrase "3.6 percent per annum" in that paragraph is deemed to be replaced with "3.6 percent per annum (0 percent per annum for the special business gift succession period)".
machine translation, not official
**第二十四項** 第七十条の七第二十九項の規定は、第一項の特例対象受贈非上場株式等に係る特例認定贈与承継会社が同項の規定の適用を受けようとする特例経営承継受贈者及び当該特例経営承継受贈者と政令で定める特別の関係がある者から現物出資又は贈与により財産を取得した場合について準用する。
art-70-7-5/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-24 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-24
The provisions of Article 70-7, paragraph (29) apply mutatis mutandis in the case where the special certified gift succession company relating to the special eligible gifted unlisted shares or similar interests referred to in paragraph (1) has acquired property through a capital contribution in kind or a gift from the special business successor donee who seeks to receive the application of the provisions of that paragraph or from a person who has a special relationship specified by Cabinet Order with that special business successor donee.
machine translation, not official
**第二十五項** 第七十条の七第三十項から第三十四項までの規定は、第一項の特例対象受贈非上場株式等に係る特例認定贈与承継会社が同条第三十一項に規定する災害等によつて被害を受けた場合について準用する。
art-70-7-5/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-25 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-25
The provisions of Article 70-7, paragraphs (30) through (34) apply mutatis mutandis in the case where the special certified gift succession company relating to the special eligible gifted unlisted shares or similar interests referred to in paragraph (1) has suffered damage from a disaster, etc. prescribed in paragraph (31) of that Article.
machine translation, not official
**第二十六項** 第七十条の七第三十五項の規定は、経済産業大臣又は経済産業局長（中小企業における経営の承継の円滑化に関する法律第十七条の規定に基づく政令の規定により特例円滑化法認定を都道府県知事が行うこととされている場合には、当該都道府県知事。次項、次条第二十七項及び第二十八項並びに第七十条の七の八第十五項及び第十六項において同じ。）が、第一項の規定の適用を受ける特例経営承継受贈者又は同項の特例対象受贈非上場株式等若しくは当該特例対象受贈非上場株式等に係る特例認定贈与承継会社について、第三項において準用する第七十条の七第三項から第五項までの規定による納税の猶予に係る期限の確定に係る事実に関し、法令の規定に基づき認定、確認、報告の受理その他の行為をしたことにより当該事実があつたことを知つた場合について準用する。
art-70-7-5/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-26 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-26
The provisions of Article 70-7, paragraph (35) apply mutatis mutandis in the case where the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry (or, in the case where the special certification for business succession is to be made by a prefectural governor pursuant to the provisions of a Cabinet Order based on the provisions of Article 17 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises, that prefectural governor; the same applies in the following paragraph, paragraphs (27) and (28) of the following Article, and Article 70-7-8, paragraphs (15) and (16)) has come to know, with regard to the special business successor donee who receives the application of the provisions of paragraph (1), the special eligible gifted unlisted shares or similar interests referred to in that paragraph or the special certified gift succession company relating to those special eligible gifted unlisted shares or similar interests, that a fact relating to the fixing of the deadline of the tax payment grace period under the provisions of Article 70-7, paragraphs (3) through (5) as applied mutatis mutandis pursuant to paragraph (3) has occurred, through having made a certification or confirmation, accepted a report or performed any other act concerning that fact pursuant to the provisions of laws and regulations.
machine translation, not official
**第二十七項** 第七十条の七第三十六項の規定は、税務署長が、経済産業大臣又は経済産業局長の事務（第一項の規定の適用を受ける特例経営承継受贈者に関する事務で、前項において準用する同条第三十五項の規定の適用に係るものに限る。）の処理を適正かつ確実に行うため必要があると認める場合について準用する。
art-70-7-5/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-27
The provisions of Article 70-7, paragraph (36) apply mutatis mutandis in the case where the district director finds it necessary in order for the affairs of the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry (limited to affairs concerning the special business successor donee who receives the application of the provisions of paragraph (1) that relate to the application of the provisions of paragraph (35) of that Article as applied mutatis mutandis pursuant to the preceding paragraph) to be processed properly and reliably.
machine translation, not official
**第二十八項** 第三項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-70-7-5/par-28 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-28 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-28
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第七十条の七の六（非上場株式等についての相続税の納税猶予及び免除の特例） — Special Provisions on Tax Payment Grace Period and Exemption for Inheritance Tax on Unlisted Shares or Similar Interests
caption: machine translation, not official
art-70-7-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-6
**第一項** 特例認定承継会社の非上場株式等（議決権に制限のないものに限る。以下この項において同じ。）を有していた個人として政令で定める者（以下この条において「特例被相続人」という。）から相続又は遺贈により当該特例認定承継会社の非上場株式等の取得（平成三十年一月一日から令和九年十二月三十一日までの間の最初のこの項の規定の適用に係る相続又は遺贈による取得及び当該取得の日から特例経営承継期間の末日までの間に相続税の申告書（相続税法第二十七条第一項の規定による期限内申告書をいう。以下この条及び第七十条の七の八において同じ。）の提出期限（第六十九条の八第一項若しくは第二項の規定又は国税通則法第十条若しくは第十一条の規定により当該提出期限が延長された場合には、当該延長前の提出期限）が到来する相続又は遺贈による取得に限る。）をした特例経営承継相続人等が、当該相続に係る相続税の申告書の提出により納付すべき相続税の額のうち、当該非上場株式等で当該相続税の申告書にこの項の規定の適用を受けようとする旨の記載があるもの（以下この条において「特例対象非上場株式等」という。）に係る納税猶予分の相続税額に相当する相続税については、政令で定めるところにより当該相続税の申告書の提出期限までに当該納税猶予分の相続税額に相当する担保を提供した場合に限り、相続税法第三十三条の規定にかかわらず、当該特例経営承継相続人等の死亡の日まで、その納税を猶予する。
art-70-7-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-1
In the case where a special business successor heir, etc. has acquired unlisted shares or similar interests of a special certified succession company by inheritance or bequest from an individual specified by Cabinet Order as an individual who held unlisted shares or similar interests (limited to those without restrictions on voting rights; the same applies hereinafter in this paragraph) of that special certified succession company (referred to as the "special decedent" hereinafter in this Article) (limited to the first acquisition by inheritance or bequest to which the provisions of this paragraph apply during the period from January 1, 2018 to December 31, 2027, and to acquisitions by inheritance or bequest for which the due date for filing the inheritance tax return (meaning the return filed by the due date under the provisions of Article 27, paragraph (1) of the Inheritance Tax Act; the same applies hereinafter in this Article and in Article 70-7-8) (or, in the case where that due date has been extended pursuant to the provisions of Article 69-8, paragraph (1) or paragraph (2) or the provisions of Article 10 or Article 11 of the Act on General Rules for National Taxes, the due date before that extension) arrives during the period from the day of that acquisition until the last day of the special business succession period), with regard to the inheritance tax equivalent to the inheritance tax subject to deferral relating to those unlisted shares or similar interests for which that inheritance tax return states that the special business successor heir, etc. seeks the application of the provisions of this paragraph (referred to as "special eligible unlisted shares or similar interests" hereinafter in this Article), out of the amount of inheritance tax payable upon the filing of the inheritance tax return relating to that inheritance, notwithstanding the provisions of Article 33 of the Inheritance Tax Act, a grace period is granted for the payment of that tax until the day of the death of that special business successor heir, etc., only in the case where security equivalent to that inheritance tax subject to deferral has been provided by the due date for filing that inheritance tax return pursuant to the provisions of Cabinet Order.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-70-7-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特例認定承継会社 中小企業における経営の承継の円滑化に関する法律第二条に規定する中小企業者のうち特例円滑化法認定を受けた会社（合併により当該会社が消滅した場合その他の財務省令で定める場合には、当該会社に相当するものとして財務省令で定めるもの）で、前項の規定の適用に係る相続の開始の時において、次に掲げる要件の全てを満たすものをいう。
art-70-7-6/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-1
special certified succession company: This means a company that is a small and medium sized enterprise prescribed in Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises and has received the special certification for business succession (or, in the case where that company has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, the one specified by Order of the Ministry of Finance as equivalent to that company), and that satisfies all of the following requirements at the time of the commencement of the succession to which the provisions of the preceding paragraph apply:
machine translation, not official
**イ** 当該会社の常時使用従業員（常時使用する従業員として財務省令で定めるものをいう。ホにおいて同じ。）の数が一人以上であること。
art-70-7-6/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-1/sub-1
the number of regular employees (meaning those specified by Order of the Ministry of Finance as employees regularly employed; the same applies in (e)) of that company is one or more;
machine translation, not official
**ロ** 当該会社が、資産保有型会社又は資産運用型会社のうち政令で定めるものに該当しないこと。
art-70-7-6/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-1/sub-2
that company does not fall under an asset-holding company or an asset-management company that is specified by Cabinet Order;
machine translation, not official
**ハ** 当該会社（ハにおいて「特定会社」という。）の株式等（株式又は出資をいう。以下この条において同じ。）及び特別関係会社（当該特定会社と政令で定める特別の関係がある会社をいう。以下この項において同じ。）のうち当該特定会社と密接な関係を有する会社として政令で定める会社（ニにおいて「特定特別関係会社」という。）の株式等が、非上場株式等に該当すること。
art-70-7-6/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-1/sub-3
the shares, etc. (meaning shares or equity interests; the same applies hereinafter in this Article) of that company (referred to as the "specified company" in (c)) and the shares, etc. of a company specified by Cabinet Order as a company having a close relationship with that specified company (referred to as a "specified specially related company" in (d)), out of the specially related companies (meaning companies that have a special relationship specified by Cabinet Order with that specified company; the same applies hereinafter in this paragraph), fall under unlisted shares or similar interests;
machine translation, not official
**ニ** 当該会社及び特定特別関係会社が、第七十条の七第二項第一号ニに規定する風俗営業会社に該当しないこと。
art-70-7-6/par-2/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-1/sub-4
that company and the specified specially related company do not fall under an adult entertainment business company prescribed in Article 70-7, paragraph (2), item (i), (d);
machine translation, not official
**ホ** 当該会社の特別関係会社が会社法第二条第二号に規定する外国会社に該当する場合（当該会社又は当該会社との間に支配関係がある法人が当該特別関係会社の株式等を有する場合に限る。）にあつては、当該会社の常時使用従業員の数が五人以上であること。
art-70-7-6/par-2/item-1/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-1/sub-5
in the case where a specially related company of that company falls under a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to the case where that company or a corporation that has a controlling relationship with that company holds shares, etc. of that specially related company), the number of regular employees of that company is five or more;
machine translation, not official
**ヘ** イからホまでに掲げるもののほか、会社の円滑な事業の運営を確保するために必要とされる要件として政令で定めるものを備えているものであること。
art-70-7-6/par-2/item-1/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-1/sub-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-1/sub-6
beyond what is listed in (a) through (e), the company satisfies the requirements specified by Cabinet Order as requirements necessary for ensuring the smooth operation of the business of a company;
machine translation, not official
**二** 特例円滑化法認定 前条第二項第二号に定める認定をいう。
art-70-7-6/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-2
special certification for business succession: This means the certification specified in paragraph (2), item (ii) of the preceding Article;
machine translation, not official
**三** 資産保有型会社 第七十条の七第二項第八号に定める会社をいう。
art-70-7-6/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-3
asset-holding company: This means a company specified in Article 70-7, paragraph (2), item (viii);
machine translation, not official
**四** 資産運用型会社 第七十条の七第二項第九号に定める会社をいう。
art-70-7-6/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-4
asset-management company: This means a company specified in Article 70-7, paragraph (2), item (ix);
machine translation, not official
**五** 非上場株式等 第七十条の七第二項第二号に定める株式等をいう。
art-70-7-6/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-5
unlisted share or similar interest: This means shares, etc. specified in Article 70-7, paragraph (2), item (ii);
machine translation, not official
**六** 特例経営承継期間 前項の規定の適用に係る相続に係る相続税の申告書の提出期限の翌日から次に掲げる日のいずれか早い日又は同項の規定の適用を受ける特例経営承継相続人等の死亡の日の前日のいずれか早い日までの期間をいう。
art-70-7-6/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-6
special business succession period: This means the period from the day following the due date for filing the inheritance tax return relating to the inheritance to which the provisions of the preceding paragraph apply until whichever is earlier of the earlier of the following days and the day preceding the day of the death of the special business successor heir, etc. who receives the application of the provisions of that paragraph:
machine translation, not official
**イ** 当該特例経営承継相続人等の最初の前項の規定の適用に係る相続に係る相続税の申告書の提出期限の翌日以後五年を経過する日
art-70-7-6/par-2/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-6/sub-1
the day on which five years have elapsed from the day following the due date for filing the inheritance tax return relating to the first inheritance to which the provisions of the preceding paragraph apply for that special business successor heir, etc.;
machine translation, not official
**ロ** 当該特例経営承継相続人等の最初の前条第一項の規定の適用に係る贈与の日の属する年分の同項に規定する贈与税の申告書の提出期限の翌日以後五年を経過する日
art-70-7-6/par-2/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-6/sub-2
the day on which five years have elapsed from the day following the due date for filing the gift tax return prescribed in paragraph (1) of the preceding Article for the year that includes the day of the first gift to which the provisions of that paragraph apply for that special business successor heir, etc.;
machine translation, not official
**七** 特例経営承継相続人等 特例被相続人から前項の規定の適用に係る相続又は遺贈により特例認定承継会社の非上場株式等の取得をした個人で、次に掲げる要件の全てを満たす者（その者が二人又は三人以上ある場合には、当該特例認定承継会社が定めた二人又は三人までに限る。）をいう。
art-70-7-6/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-7
special business successor heir, etc.: This means an individual who has acquired unlisted shares or similar interests of a special certified succession company from the special decedent by inheritance or bequest to which the provisions of the preceding paragraph apply, and who satisfies all of the following requirements (or, in the case where there are two such persons, or three or more such persons, limited to the two persons, or up to three persons, determined by that special certified succession company):
machine translation, not official
**イ** 当該個人が、当該相続の開始の日の翌日から五月を経過する日において、当該特例認定承継会社の代表権を有していること。
art-70-7-6/par-2/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-7/sub-1
that individual holds the authority of representation of that special certified succession company on the day on which five months have elapsed from the day following the day of the commencement of the succession;
machine translation, not official
**ロ** 当該相続の開始の時において、当該個人及び当該個人と政令で定める特別の関係がある者の有する当該特例認定承継会社の非上場株式等に係る議決権の数の合計が、当該特例認定承継会社に係る総株主等議決権数の百分の五十を超える数であること。
art-70-7-6/par-2/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-7/sub-2
at the time of the commencement of the succession, the total number of voting rights relating to the unlisted shares or similar interests of that special certified succession company held by that individual and persons who have a special relationship specified by Cabinet Order with that individual exceeds 50 percent of the total number of voting rights of all shareholders, etc. of that special certified succession company;
machine translation, not official
**ハ** 次に掲げる場合の区分に応じそれぞれ次に定める要件を満たしていること。
art-70-7-6/par-2/item-7/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-7/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-7/sub-3
the requirements specified below are satisfied according to the category of cases listed below:
machine translation, not official
**（１）** 当該個人が一人の場合 当該相続の開始の時において、当該個人が有する当該特例認定承継会社の非上場株式等に係る議決権の数が、当該個人とロに規定する政令で定める特別の関係がある者のうちいずれの者（当該個人以外の前条第一項、前項又は第七十条の七の八第一項の規定の適用を受ける者を除く。（２）において同じ。）が有する当該特例認定承継会社の非上場株式等に係る議決権の数をも下回らないこと。
art-70-7-6/par-2/item-7/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-7/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-7/sub-3/sub2-1
in the case where there is one such individual: at the time of the commencement of the succession, the number of voting rights relating to the unlisted shares or similar interests of that special certified succession company held by that individual is not less than the number of voting rights relating to the unlisted shares or similar interests of that special certified succession company held by any of the persons who have the special relationship specified by Cabinet Order prescribed in (b) with that individual (excluding persons other than that individual who receive the application of the provisions of paragraph (1) of the preceding Article, the preceding paragraph or Article 70-7-8, paragraph (1); the same applies in (2));
machine translation, not official
**（２）** 当該個人が二人又は三人の場合 当該相続の開始の時において、当該個人が有する当該特例認定承継会社の非上場株式等に係る議決権の数が、当該特例認定承継会社の総株主等議決権数の百分の十以上であること及び当該個人とロに規定する政令で定める特別の関係がある者のうちいずれの者が有する当該特例認定承継会社の非上場株式等に係る議決権の数をも下回らないこと。
art-70-7-6/par-2/item-7/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-7/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-7/sub-3/sub2-2
in the case where there are two or three such individuals: at the time of the commencement of the succession, the number of voting rights relating to the unlisted shares or similar interests of that special certified succession company held by that individual is 10 percent or more of the total number of voting rights of all shareholders, etc. of that special certified succession company, and is not less than the number of voting rights relating to the unlisted shares or similar interests of that special certified succession company held by any of the persons who have the special relationship specified by Cabinet Order prescribed in (b) with that individual;
machine translation, not official
**ニ** 当該個人が、当該相続の開始の時から当該相続に係る相続税の申告書の提出期限（当該提出期限前に当該個人が死亡した場合には、その死亡の日）まで引き続き当該相続又は遺贈により取得をした当該特例認定承継会社の特例対象非上場株式等の全てを有していること。
art-70-7-6/par-2/item-7/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-7/sub-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-7/sub-4
that individual has continuously held all of the special eligible unlisted shares or similar interests of that special certified succession company acquired by that inheritance or bequest from the time of the commencement of the succession until the due date for filing the inheritance tax return relating to that inheritance (or, in the case where that individual has died before that due date, the day of that death);
machine translation, not official
**ホ** 当該個人が、当該特例認定承継会社の非上場株式等について第七十条の七第一項、第七十条の七の二第一項又は第七十条の七の四第一項の規定の適用を受けていないこと。
art-70-7-6/par-2/item-7/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-7/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-7/sub-5
that individual has not received the application of the provisions of Article 70-7, paragraph (1), Article 70-7-2, paragraph (1) or Article 70-7-4, paragraph (1) with regard to the unlisted shares or similar interests of that special certified succession company;
machine translation, not official
**ヘ** 当該個人が、当該特例認定承継会社の経営を確実に承継すると認められる要件として財務省令で定めるものを満たしていること。
art-70-7-6/par-2/item-7/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-7/sub-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-7/sub-6
that individual satisfies the requirements specified by Order of the Ministry of Finance as requirements under which the individual is found to reliably succeed to the management of that special certified succession company;
machine translation, not official
**八** 納税猶予分の相続税額 前項の規定の適用に係る特例対象非上場株式等の価額（当該特例対象非上場株式等に係る特例認定承継会社又は当該特例認定承継会社の特別関係会社であつて当該特例認定承継会社との間に支配関係がある法人（以下この号において「特例認定承継会社等」という。）が会社法第二条第二号に規定する外国会社（当該特例認定承継会社の特別関係会社に該当するものに限る。）その他政令で定める法人の株式等（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。）を有する場合には、当該特例認定承継会社等が当該株式等を有していなかつたものとして計算した価額）を前項の特例経営承継相続人等に係る相続税の課税価格とみなして、相続税法第十三条から第十九条までの規定を適用して政令で定めるところにより計算した当該特例経営承継相続人等の相続税の額をいう。
art-70-7-6/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-8
inheritance tax subject to deferral: This means the amount of inheritance tax of the special business successor heir, etc. referred to in the preceding paragraph, calculated pursuant to the provisions of Cabinet Order by applying the provisions of Articles 13 through 19 of the Inheritance Tax Act and deeming the value of the special eligible unlisted shares or similar interests to which the provisions of that paragraph apply (or, in the case where the special certified succession company relating to those special eligible unlisted shares or similar interests, or a specially related company of that special certified succession company that is a corporation having a controlling relationship with that special certified succession company (referred to as the "special certified succession company, etc." in this item), holds shares, etc. (including investment equity prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations) of a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to one falling under a specially related company of that special certified succession company) or any other corporation specified by Cabinet Order, the value calculated on the assumption that the special certified succession company, etc. did not hold those shares, etc.) to be the taxable value of inheritance tax relating to the special business successor heir, etc. referred to in that paragraph;
machine translation, not official
**九** 経営報告基準日 次のイ又はロに掲げる期間の区分に応じイ又はロに定める日をいう。
art-70-7-6/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-9
base date for management reports: This means the day specified in (a) or (b) according to the category of periods listed in (a) or (b):
machine translation, not official
**イ** 特例経営承継期間 前項の規定の適用に係る相続に係る相続税の申告書の提出期限（特例経営承継相続人等が同項の規定の適用を受ける前に同項の特例対象非上場株式等に係る特例認定承継会社の非上場株式等について前条第一項の規定の適用を受けている場合には、同項に規定する贈与税の申告書の提出期限）の翌日から一年を経過するごとの日（第七項において「第一種基準日」という。）
art-70-7-6/par-2/item-9/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-9/sub-1
the special business succession period: each day on which one year elapses from the day following the due date for filing the inheritance tax return relating to the inheritance to which the provisions of the preceding paragraph apply (or, in the case where, before receiving the application of the provisions of that paragraph, the special business successor heir, etc. has received the application of the provisions of paragraph (1) of the preceding Article with regard to unlisted shares or similar interests of the special certified succession company relating to the special eligible unlisted shares or similar interests referred to in the preceding paragraph, the due date for filing the gift tax return prescribed in paragraph (1) of the preceding Article) (referred to as the "type 1 base date" in paragraph (7));
machine translation, not official
**ロ** 特例経営承継期間の末日の翌日から納税猶予分の相続税額（既に次項において準用する第七十条の七の二第四項又は第五項の規定の適用があつた場合には、これらの規定の適用があつた特例対象非上場株式等の価額に対応する部分の額として政令で定めるところにより計算した金額を除く。以下この条において「猶予中相続税額」という。）に相当する相続税の全部につき前項、次項において準用する第七十条の七の二第三項から第五項まで、第九項において準用する同条第十二項、第十項において準用する同条第十三項又は第十一項において準用する同条第十五項の規定による納税の猶予に係る期限が確定する日までの期間 当該末日の翌日から三年を経過するごとの日（第七項において「第二種基準日」という。）
art-70-7-6/par-2/item-9/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-9/sub-2
the period from the day following the last day of the special business succession period until the day on which the deadline of the tax payment grace period under the provisions of the preceding paragraph, Article 70-7-2, paragraphs (3) through (5) as applied mutatis mutandis pursuant to the following paragraph, paragraph (12) of that Article as applied mutatis mutandis pursuant to paragraph (9), paragraph (13) of that Article as applied mutatis mutandis pursuant to paragraph (10), or paragraph (15) of that Article as applied mutatis mutandis pursuant to paragraph (11) is fixed for all of the inheritance tax equivalent to the inheritance tax subject to deferral (excluding, in the case where the provisions of Article 70-7-2, paragraph (4) or paragraph (5) as applied mutatis mutandis pursuant to the following paragraph have already been applied, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of the special eligible unlisted shares or similar interests to which those provisions were applied; referred to as the "amount of inheritance tax under a grace period" hereinafter in this Article): each day on which three years elapse from the day following that last day (referred to as the "type 2 base date" in paragraph (7)).
machine translation, not official
**第三項** 第七十条の七の二第三項（第二号を除く。）、第四項及び第五項の規定は、第一項の規定による納税の猶予に係る期限の確定について準用する。この場合において、同条第三項第三号中「前条第一項」とあるのは「第七十条の七第一項」と、同項第四号中「いずれかの者」とあるのは「いずれかの者（当該特例経営承継相続人等以外の特例経営承継相続人等、第七十条の七の五第一項の規定の適用を受ける同条第二項第六号に規定する特例経営承継受贈者及び第七十条の七の八第一項の規定の適用を受ける同条第二項第一号に規定する特例経営相続承継受贈者を除く。）」と、同条第四項の表の第一号の上欄中「前条第一項」とあるのは「第七十条の七第一項」と読み替えるものとする。
art-70-7-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-3
The provisions of Article 70-7-2, paragraph (3) (excluding item (ii)), paragraph (4) and paragraph (5) apply mutatis mutandis to the fixing of the deadline of the tax payment grace period under the provisions of paragraph (1). In this case, the phrase "paragraph (1) of the preceding Article" in paragraph (3), item (iii) of that Article is deemed to be replaced with "Article 70-7, paragraph (1)", the phrase "any of the persons" in item (iv) of that paragraph is deemed to be replaced with "any of the persons (excluding special business successor heirs, etc. other than that special business successor heir, etc., a special business successor donee prescribed in Article 70-7-5, paragraph (2), item (vi) who receives the application of the provisions of paragraph (1) of that Article, and a special business successor donee upon inheritance prescribed in Article 70-7-8, paragraph (2), item (i) who receives the application of the provisions of paragraph (1) of that Article)", and the phrase "paragraph (1) of the preceding Article" in the left-hand column of item (i) of the table in paragraph (4) of that Article is deemed to be replaced with "Article 70-7, paragraph (1)".
machine translation, not official
**第四項** 第七十条の七の二第六項の規定は、第一項の規定の適用を受けようとする特例経営承継相続人等が納税猶予分の相続税額につき特例対象非上場株式等（合併により当該特例対象非上場株式等に係る特例認定承継会社が消滅した場合その他の財務省令で定める場合には、当該特例対象非上場株式等に相当するものとして財務省令で定めるもの。以下この条において同じ。）の全てを担保として提供した場合について準用する。
art-70-7-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-4
The provisions of Article 70-7-2, paragraph (6) apply mutatis mutandis in the case where the special business successor heir, etc. who seeks to receive the application of the provisions of paragraph (1) has provided all of the special eligible unlisted shares or similar interests (or, in the case where the special certified succession company relating to those special eligible unlisted shares or similar interests has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, those specified by Order of the Ministry of Finance as equivalent to those special eligible unlisted shares or similar interests; the same applies hereinafter in this Article) as security for the inheritance tax subject to deferral.
machine translation, not official
**第五項** 第七十条の七の二第七項の規定は、第一項の相続に係る相続税の申告書の提出期限までに、当該相続又は遺贈により取得をした非上場株式等の全部又は一部が共同相続人又は包括受遺者によつてまだ分割されていない場合について準用する。
art-70-7-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-5
The provisions of Article 70-7-2, paragraph (7) apply mutatis mutandis in the case where, by the due date for filing the inheritance tax return relating to the inheritance referred to in paragraph (1), all or part of the unlisted shares or similar interests acquired by that inheritance or bequest have not yet been divided among the co-heirs or universal legatees.
machine translation, not official
**第六項** 第一項の規定は、同項の規定の適用を受けようとする特例経営承継相続人等のその特例被相続人から相続又は遺贈により取得をした非上場株式等に係る相続税の申告書に、当該非上場株式等の全部若しくは一部につき同項の規定の適用を受けようとする旨の記載がない場合又は当該非上場株式等の明細及び納税猶予分の相続税額の計算に関する明細その他財務省令で定める事項を記載した書類の添付がない場合には、適用しない。
art-70-7-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-6
The provisions of paragraph (1) do not apply in the case where the inheritance tax return relating to the unlisted shares or similar interests that the special business successor heir, etc. seeking the application of the provisions of that paragraph acquired by inheritance or bequest from the special decedent does not state that the special business successor heir, etc. seeks the application of the provisions of that paragraph for all or part of those unlisted shares or similar interests, or where a document stating details of those unlisted shares or similar interests, details concerning the calculation of the inheritance tax subject to deferral and other matters specified by Order of the Ministry of Finance is not attached to that return.
machine translation, not official
**第七項** 第一項の規定の適用を受ける特例経営承継相続人等は、同項の相続に係る相続税の申告書の提出期限の翌日から猶予中相続税額に相当する相続税の全部につき同項、第三項において準用する第七十条の七の二第三項から第五項まで、第九項において準用する同条第十二項、第十項において準用する同条第十三項又は第十一項において準用する同条第十五項の規定による納税の猶予に係る期限が確定する日までの間に経営報告基準日が存する場合には、届出期限（第一種基準日の翌日から五月を経過する日及び第二種基準日の翌日から三月を経過する日をいう。第九項及び第二十二項において同じ。）までに、政令で定めるところにより引き続いて第一項の規定の適用を受けたい旨及び同項の特例対象非上場株式等に係る特例認定承継会社の経営に関する事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-70-7-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-7
If, during the period from the day following the due date for filing the inheritance tax return relating to the inheritance referred to in paragraph (1) until the day on which the deadline of the tax payment grace period under the provisions of that paragraph, Article 70-7-2, paragraphs (3) through (5) as applied mutatis mutandis pursuant to paragraph (3) of this Article, paragraph (12) of that Article as applied mutatis mutandis pursuant to paragraph (9), paragraph (13) of that Article as applied mutatis mutandis pursuant to paragraph (10), or paragraph (15) of that Article as applied mutatis mutandis pursuant to paragraph (11) is fixed for all of the inheritance tax equivalent to the amount of inheritance tax under a grace period, there is a base date for management reports, the special business successor heir, etc. to whom the provisions of paragraph (1) apply must, by the notification deadline (meaning the day on which five months have elapsed from the day following the type 1 base date and the day on which three months have elapsed from the day following the type 2 base date; the same applies in paragraph (9) and paragraph (22)), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that the special business successor heir, etc. wishes to continue to receive the application of the provisions of paragraph (1) and matters concerning the management of the special certified succession company relating to the special eligible unlisted shares or similar interests referred to in that paragraph.
machine translation, not official
**第八項** 第七十条の七の二第十一項の規定は、猶予中相続税額に相当する相続税並びに当該相続税に係る利子税及び延滞税の徴収を目的とする国の権利の時効について準用する。
art-70-7-6/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-8
The provisions of Article 70-7-2, paragraph (11) apply mutatis mutandis to the prescription of the national government's right to collect the inheritance tax equivalent to the amount of inheritance tax under a grace period and the interest tax and delinquent tax relating to that inheritance tax.
machine translation, not official
**第九項** 第七十条の七の二第十二項の規定は、第七項の届出書が届出期限までに納税地の所轄税務署長に提出されない場合について準用する。
art-70-7-6/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-9
The provisions of Article 70-7-2, paragraph (12) apply mutatis mutandis in the case where the written notification referred to in paragraph (7) is not submitted to the district director with jurisdiction over the place for tax payment by the notification deadline.
machine translation, not official
**第十項** 第七十条の七の二第十三項の規定は、第一項の規定による納税の猶予に係る期限の繰上げについて準用する。
art-70-7-6/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-10
The provisions of Article 70-7-2, paragraph (13) apply mutatis mutandis to the acceleration of the deadline of the tax payment grace period under the provisions of paragraph (1).
machine translation, not official
**第十一項** 第七十条の七の二第十四項及び第十五項の規定は、特例経営承継相続人等が第一項の規定の適用を受けようとする場合又は同項の規定による納税の猶予がされた場合における国税通則法、国税徴収法及び相続税法の規定の適用について準用する。この場合において、同条第十四項第十一号中「当該対象非上場株式等の価額に百分の二十を乗じて計算した価額」とあるのは「零」と、「当該認定承継会社等が当該株式等を有していなかつたものとして計算した価額に百分の二十を乗じて計算した価額と当該株式等の価額との合計額」とあるのは「当該株式等の価額」と、同条第十五項中「経営承継相続人等」とあるのは「特例経営承継相続人等」と、「被相続人」とあるのは「特例被相続人」と、「第七十条の七の二第二項第一号」とあるのは「第七十条の七の六第二項第一号」と、「免除）」とあるのは「免除の特例）」と、「認定承継会社」とあるのは「特例認定承継会社」と、「」と、「株主」とあるのは「又は同項第七号に規定する特例経営承継相続人等」と、「株主」と、「同条第一項の」とあるのは「当該」と、「同項」とあるのは「同条第一項」と、「定める」」とあるのは「定め、若しくは当該相続税の免除を取り消す」」と、「第七十条の七の二第一項の」とあるのは「第七十条の七の六第一項の」と、「第七十条の七の二の」とあるのは「第七十条の七の六の」と読み替えるものとする。
art-70-7-6/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-11
The provisions of Article 70-7-2, paragraphs (14) and (15) apply mutatis mutandis to the application of the provisions of the Act on General Rules for National Taxes, the National Tax Collection Act and the Inheritance Tax Act in the case where a special business successor heir, etc. seeks the application of the provisions of paragraph (1) or a tax payment grace period has been granted under the provisions of that paragraph. In this case, the phrase "the value calculated by multiplying the value of those covered unlisted shares or similar interests by 20 percent" in paragraph (14), item (xi) of that Article is deemed to be replaced with "zero", the phrase "the sum of the value calculated by multiplying the value calculated on the assumption that the certified succession company, etc. did not hold those shares, etc. by 20 percent and the value of those shares, etc." in that item is deemed to be replaced with "the value of those shares, etc.", the phrase "successor heir, etc." in paragraph (15) of that Article is deemed to be replaced with "special business successor heir, etc.", the phrase "decedent" is deemed to be replaced with "special decedent", the phrase "Article 70-7-2, paragraph (2), item (i)" is deemed to be replaced with "Article 70-7-6, paragraph (2), item (i)", the phrase "(Tax Payment Grace Period and Exemption for Inheritance Tax on Unlisted Shares or Similar Interests)" is deemed to be replaced with "(Special Provisions on Tax Payment Grace Period and Exemption for Inheritance Tax on Unlisted Shares or Similar Interests)", the phrase "certified succession company" is deemed to be replaced with "special certified succession company", the words "', the phrase 'its shareholders" are deemed to be replaced with " or the special business successor heir, etc. prescribed in item (vii) of that paragraph', the phrase 'its shareholders", the phrase "referred to in paragraph (1) of that Article" is deemed to be replaced with "that", the phrase "that paragraph" is deemed to be replaced with "paragraph (1) of that Article", the phrase "determine the inheritance tax under the tax payment grace period to be exempted" is deemed to be replaced with "determine the inheritance tax under the tax payment grace period to be exempted, or rescind the exemption from that inheritance tax", the phrase "Article 70-7-2, paragraph (1)" is deemed to be replaced with "Article 70-7-6, paragraph (1)", and the phrase "Article 70-7-2" is deemed to be replaced with "Article 70-7-6".
machine translation, not official
**第十二項** 第七十条の七の二第十六項から第二十一項までの規定は、第一項の規定により納税の猶予がされた相続税の免除について準用する。この場合において、同条第十六項第二号中「前条第一項」とあるのは「第七十条の七第一項」と、同条第十九項及び第二十項中「第二十八項」とあるのは「第七十条の七の六第二十三項」と読み替えるものとする。
art-70-7-6/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-12
The provisions of Article 70-7-2, paragraphs (16) through (21) apply mutatis mutandis to the exemption from inheritance tax for which a tax payment grace period has been granted under the provisions of paragraph (1). In this case, the phrase "paragraph (1) of the preceding Article" in paragraph (16), item (ii) of that Article is deemed to be replaced with "Article 70-7, paragraph (1)", and the phrase "paragraph (28)" in paragraphs (19) and (20) of that Article is deemed to be replaced with "Article 70-7-6, paragraph (23)".
machine translation, not official
**第十三項** 第一項の規定の適用を受ける特例経営承継相続人等又は同項の特例対象非上場株式等に係る特例認定承継会社が次の各号に掲げる場合のいずれかに該当することとなつた場合（当該特例認定承継会社の事業の継続が困難な事由として政令で定める事由が生じた場合に限るものとし、その該当することとなつた日前に第九項において準用する第七十条の七の二第十二項の規定の適用があつた場合及び同日前に第十項において準用する同条第十三項又は第十一項において準用する同条第十五項の規定による納税の猶予に係る期限の繰上げがあつた場合を除く。）において、当該特例経営承継相続人等は、当該各号に定める相続税の免除を受けようとするときは、その該当することとなつた日から二月を経過する日（その該当することとなつた日から当該二月を経過する日までの間に当該特例経営承継相続人等が死亡した場合には、当該特例経営承継相続人等の相続人（包括受遺者を含む。第十五項第一号及び第二十三項において同じ。）が当該特例経営承継相続人等の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日。次項及び第十八項において「申請期限」という。）までに、当該免除を受けたい旨、免除を受けようとする相続税に相当する金額及びその計算の明細その他の財務省令で定める事項を記載した申請書（当該免除の手続に必要な書類その他の財務省令で定める書類を添付したものに限る。次項において同じ。）を納税地の所轄税務署長に提出しなければならない。この場合において、第三項において準用する第七十条の七の二第五項の規定の適用については、同項の表の第一号中「第八号から第十二号まで」とあるのは「第八号」と、「猶予中相続税額」とあるのは「第七十条の七の六第十三項第一号イ及びロに掲げる金額の合計額又は同項第四号イ及びロに掲げる金額の合計額」と、同表の第二号の中欄中「猶予中相続税額のうち、当該譲渡等をした対象非上場株式等の数又は金額に対応する部分の額として政令で定めるところにより計算した金額」とあるのは「第七十条の七の六第十三項第一号イ及びロに掲げる金額の合計額」と、同表の第三号の中欄中「猶予中相続税額（当該合併に際して吸収合併存続会社等の株式等の交付があつた場合には、当該株式等の価額に対応する部分の額として政令で定めるところにより計算した金額を除く。）」とあるのは「第七十条の七の六第十三項第二号イに掲げる金額（当該合併に際して交付された吸収合併存続会社等の株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額に限る。）及び同号ロに掲げる金額の合計額」と、同表の第四号の中欄中「猶予中相続税額（当該株式交換等に際して当該他の会社の株式等の交付があつた場合には、当該株式等の価額に対応する部分の額として政令で定めるところにより計算した金額を除く。）」とあるのは「第七十条の七の六第十三項第三号イに掲げる金額（当該株式交換等に際して交付された当該他の会社の株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額に限る。）及び同号ロに掲げる金額の合計額」とする。
art-70-7-6/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-13
In the case where the special business successor heir, etc. to whom the provisions of paragraph (1) apply or the special certified succession company relating to the special eligible unlisted shares or similar interests referred to in that paragraph has come to fall under any of the cases listed in the following items (limited to the case where a reason specified by Cabinet Order as a reason making it difficult for that special certified succession company to continue its business has arisen, and excluding the case where, before the day on which it came to fall under that case, the provisions of Article 70-7-2, paragraph (12) as applied mutatis mutandis pursuant to paragraph (9) have been applied, and the case where, before that day, the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (13) of that Article as applied mutatis mutandis pursuant to paragraph (10) or paragraph (15) of that Article as applied mutatis mutandis pursuant to paragraph (11)), if that special business successor heir, etc. seeks an exemption from the inheritance tax specified in the relevant item, the special business successor heir, etc. must, by the day on which two months have elapsed from the day on which it came to fall under that case (or, in the case where that special business successor heir, etc. has died during the period from the day on which it came to fall under that case until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of that special business successor heir, etc. (including a universal legatee; the same applies in paragraph (15), item (i) and paragraph (23)) came to know of the commencement of the succession due to the death of that special business successor heir, etc.; referred to as the "application deadline" in the following paragraph and paragraph (18)), submit to the district director with jurisdiction over the place for tax payment a written application stating that the special business successor heir, etc. wishes to receive that exemption, the amount equivalent to the inheritance tax for which the special business successor heir, etc. seeks the exemption, details of its calculation and other matters specified by Order of the Ministry of Finance (limited to a written application to which the documents necessary for the procedure for that exemption and other documents specified by Order of the Ministry of Finance are attached; the same applies in the following paragraph). In this case, with regard to the application of the provisions of Article 70-7-2, paragraph (5) as applied mutatis mutandis pursuant to paragraph (3), the phrase "items (viii) through (xii)" in item (i) of the table in that paragraph is deemed to be replaced with "item (viii)", the phrase "amount of inheritance tax under a grace period" in that item is deemed to be replaced with "the sum of the amounts listed in Article 70-7-6, paragraph (13), item (i), (a) and (b) or the sum of the amounts listed in item (iv), (a) and (b) of that paragraph", the phrase "the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of inheritance tax under a grace period, corresponding to the number or amount of the eligible unlisted shares or similar interests for which that transfer, etc. was made" in the middle column of item (ii) of that table is deemed to be replaced with "the sum of the amounts listed in Article 70-7-6, paragraph (13), item (i), (a) and (b)", the phrase "the amount of inheritance tax under a grace period (or, in the case where shares, etc. of the company surviving the absorption-type merger, etc. were delivered upon that merger, excluding the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of those shares, etc.)" in the middle column of item (iii) of that table is deemed to be replaced with "the sum of the amount listed in Article 70-7-6, paragraph (13), item (ii), (a) (limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of property other than shares, etc. of the company surviving the absorption-type merger, etc. delivered upon that merger) and the amount listed in (b) of that item", and the phrase "the amount of inheritance tax under a grace period (or, in the case where shares, etc. of that other company were delivered upon that share exchange, etc., excluding the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of those shares, etc.)" in the middle column of item (iv) of that table is deemed to be replaced with "the sum of the amount listed in Article 70-7-6, paragraph (13), item (iii), (a) (limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of property other than shares, etc. of that other company delivered upon that share exchange, etc.) and the amount listed in (b) of that item".
machine translation, not official
**一** 特例経営承継期間の末日の翌日以後に、当該特例経営承継相続人等が当該特例対象非上場株式等の全部又は一部の譲渡等（譲渡又は贈与をいう。以下この条において同じ。）をした場合（当該特例経営承継相続人等と政令で定める特別の関係がある者以外の者に対して行う場合に限る。）において、次に掲げる金額の合計額が当該譲渡等の直前における猶予中相続税額（当該譲渡等をした特例対象非上場株式等の数又は金額に対応する部分の額として政令で定めるところにより計算した金額に限る。）に満たないとき 当該猶予中相続税額から当該合計額を控除した残額に相当する相続税
art-70-7-6/par-13/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-13/item-1
in the case where, on or after the day following the last day of the special business succession period, that special business successor heir, etc. has made a transfer, etc. (meaning a transfer or gift; the same applies hereinafter in this Article) of all or part of those special eligible unlisted shares or similar interests (limited to the case where it is made to a person other than a person who has a special relationship specified by Cabinet Order with that special business successor heir, etc.), if the sum of the following amounts is less than the amount of inheritance tax under a grace period immediately before that transfer, etc. (limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the number or amount of the special eligible unlisted shares or similar interests for which that transfer, etc. was made): the inheritance tax equivalent to the remaining amount after deducting that sum from that amount of inheritance tax under a grace period;
machine translation, not official
**イ** 当該譲渡等の対価の額（当該額が当該譲渡等をした時における当該譲渡等をした数又は金額に対応する当該特例対象非上場株式等の時価に相当する金額として財務省令で定める金額の二分の一以下である場合には、当該二分の一に相当する金額）を第一項の規定の適用に係る相続により取得をした特例対象非上場株式等の当該相続の開始の時における価額とみなして、第二項第八号の規定により計算した金額
art-70-7-6/par-13/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-13/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-13/item-1/sub-1
the amount calculated under the provisions of paragraph (2), item (viii) by deeming the amount of consideration for that transfer, etc. (or, in the case where that amount is one half or less of the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value, at the time of that transfer, etc., of those special eligible unlisted shares or similar interests corresponding to the number or amount for which that transfer, etc. was made, the amount equivalent to that one half) to be the value, at the time of the commencement of the succession, of the special eligible unlisted shares or similar interests acquired by the inheritance to which the provisions of paragraph (1) apply;
machine translation, not official
**ロ** 当該譲渡等があつた日以前五年以内において、当該特例経営承継相続人等及び当該特例経営承継相続人等と政令で定める特別の関係がある者が当該特例認定承継会社から受けた剰余金の配当等の額その他当該特例認定承継会社から受けた金額として政令で定めるものの合計額
art-70-7-6/par-13/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-13/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-13/item-1/sub-2
the total of the amount of dividends of surplus, etc. that that special business successor heir, etc. and persons who have a special relationship specified by Cabinet Order with that special business successor heir, etc. received from that special certified succession company within five years on or before the day on which that transfer, etc. was made, and the other amounts specified by Cabinet Order as amounts received from that special certified succession company;
machine translation, not official
**二** 特例経営承継期間の末日の翌日以後に、当該特例対象非上場株式等に係る特例認定承継会社が合併により消滅した場合（吸収合併存続会社等（会社法第七百四十九条第一項に規定する吸収合併存続会社又は同法第七百五十三条第一項に規定する新設合併設立会社をいう。以下この条において同じ。）が当該特例経営承継相続人等と政令で定める特別の関係がある者以外のものである場合に限る。）において、次に掲げる金額の合計額が当該合併がその効力を生ずる直前における猶予中相続税額に満たないとき 当該猶予中相続税額から当該合計額を控除した残額に相当する相続税
art-70-7-6/par-13/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-13/item-2
in the case where, on or after the day following the last day of the special business succession period, the special certified succession company relating to those special eligible unlisted shares or similar interests has been extinguished through a merger (limited to the case where the company surviving the absorption-type merger, etc. (meaning the company surviving an absorption-type merger prescribed in Article 749, paragraph (1) of the Companies Act or the company incorporated in a consolidation-type merger prescribed in Article 753, paragraph (1) of that Act; the same applies hereinafter in this Article) is a person other than a person who has a special relationship specified by Cabinet Order with that special business successor heir, etc.), if the sum of the following amounts is less than the amount of inheritance tax under a grace period immediately before that merger takes effect: the inheritance tax equivalent to the remaining amount after deducting that sum from that amount of inheritance tax under a grace period;
machine translation, not official
**イ** 合併対価（当該吸収合併存続会社等が当該合併に際して当該消滅する特例認定承継会社の株主又は社員に対して交付する財産をいう。）の額（当該額が当該合併がその効力を生ずる直前における当該特例対象非上場株式等の時価に相当する金額として財務省令で定める金額の二分の一以下である場合には、当該二分の一に相当する金額）を第一項の規定の適用に係る相続により取得をした特例対象非上場株式等の当該相続の開始の時における価額とみなして、第二項第八号の規定により計算した金額
art-70-7-6/par-13/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-13/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-13/item-2/sub-1
the amount calculated under the provisions of paragraph (2), item (viii) by deeming the amount of the consideration for the merger (meaning the property that the company surviving the absorption-type merger, etc. delivers upon that merger to the shareholders or members of the special certified succession company being extinguished) (or, in the case where that amount is one half or less of the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of those special eligible unlisted shares or similar interests immediately before that merger takes effect, the amount equivalent to that one half) to be the value, at the time of the commencement of the succession, of the special eligible unlisted shares or similar interests acquired by the inheritance to which the provisions of paragraph (1) apply;
machine translation, not official
**ロ** 当該合併がその効力を生ずる日以前五年以内において、当該特例経営承継相続人等及び当該特例経営承継相続人等と政令で定める特別の関係がある者が当該特例認定承継会社から受けた剰余金の配当等の額その他当該特例認定承継会社から受けた金額として政令で定めるものの合計額
art-70-7-6/par-13/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-13/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-13/item-2/sub-2
the total of the amount of dividends of surplus, etc. that that special business successor heir, etc. and persons who have a special relationship specified by Cabinet Order with that special business successor heir, etc. received from that special certified succession company within five years on or before the day on which that merger takes effect, and the other amounts specified by Cabinet Order as amounts received from that special certified succession company;
machine translation, not official
**三** 特例経営承継期間の末日の翌日以後に、当該特例対象非上場株式等に係る特例認定承継会社が株式交換又は株式移転（以下この条において「株式交換等」という。）により他の会社の株式交換完全子会社等（会社法第七百六十八条第一項第一号に規定する株式交換完全子会社又は同法第七百七十三条第一項第五号に規定する株式移転完全子会社をいう。イ及び第十五項第一号ハにおいて同じ。）となつた場合（当該他の会社が当該特例経営承継相続人等と政令で定める特別の関係がある者以外のものである場合に限る。）において、次に掲げる金額の合計額が当該株式交換等がその効力を生ずる直前における猶予中相続税額に満たないとき 当該猶予中相続税額から当該合計額を控除した残額に相当する相続税
art-70-7-6/par-13/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-13/item-3
in the case where, on or after the day following the last day of the special business succession period, the special certified succession company relating to those special eligible unlisted shares or similar interests has become a wholly owned subsidiary company resulting from a share exchange or share transfer (meaning a wholly owned subsidiary company resulting from the share exchange prescribed in Article 768, paragraph (1), item (i) of the Companies Act or a wholly owned subsidiary company resulting from a share transfer prescribed in Article 773, paragraph (1), item (v) of that Act; the same applies in (a) and paragraph (15), item (i), (c)) of another company through a share exchange or share transfer (referred to as a "share exchange, etc." hereinafter in this Article) (limited to the case where that other company is a person other than a person who has a special relationship specified by Cabinet Order with that special business successor heir, etc.), if the sum of the following amounts is less than the amount of inheritance tax under a grace period immediately before that share exchange, etc. takes effect: the inheritance tax equivalent to the remaining amount after deducting that sum from that amount of inheritance tax under a grace period;
machine translation, not official
**イ** 交換等対価（当該他の会社が当該株式交換等に際して当該株式交換完全子会社等となつた特例認定承継会社の株主に対して交付する財産をいう。）の額（当該額が当該株式交換等がその効力を生ずる直前における当該特例対象非上場株式等の時価に相当する金額として財務省令で定める金額の二分の一以下である場合には、当該二分の一に相当する金額）を第一項の規定の適用に係る相続により取得をした特例対象非上場株式等の当該相続の開始の時における価額とみなして、第二項第八号の規定により計算した金額
art-70-7-6/par-13/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-13/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-13/item-3/sub-1
the amount calculated under the provisions of paragraph (2), item (viii) by deeming the amount of the consideration for the share exchange, etc. (meaning the property that that other company delivers upon that share exchange, etc. to the shareholders of the special certified succession company that has become that wholly owned subsidiary company resulting from a share exchange or share transfer) (or, in the case where that amount is one half or less of the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of those special eligible unlisted shares or similar interests immediately before that share exchange, etc. takes effect, the amount equivalent to that one half) to be the value, at the time of the commencement of the succession, of the special eligible unlisted shares or similar interests acquired by the inheritance to which the provisions of paragraph (1) apply;
machine translation, not official
**ロ** 当該株式交換等がその効力を生ずる日以前五年以内において、当該特例経営承継相続人等及び当該特例経営承継相続人等と政令で定める特別の関係がある者が当該特例認定承継会社から受けた剰余金の配当等の額その他当該特例認定承継会社から受けた金額として政令で定めるものの合計額
art-70-7-6/par-13/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-13/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-13/item-3/sub-2
the total of the amount of dividends of surplus, etc. that that special business successor heir, etc. and persons who have a special relationship specified by Cabinet Order with that special business successor heir, etc. received from that special certified succession company within five years on or before the day on which that share exchange, etc. takes effect, and the other amounts specified by Cabinet Order as amounts received from that special certified succession company;
machine translation, not official
**四** 特例経営承継期間の末日の翌日以後に、当該特例対象非上場株式等に係る特例認定承継会社が解散をした場合において、次に掲げる金額の合計額が当該解散の直前における猶予中相続税額に満たないとき 当該猶予中相続税額から当該合計額を控除した残額に相当する相続税
art-70-7-6/par-13/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-13/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-13/item-4
in the case where, on or after the day following the last day of the special business succession period, the special certified succession company relating to those special eligible unlisted shares or similar interests has dissolved, if the sum of the following amounts is less than the amount of inheritance tax under a grace period immediately before that dissolution: the inheritance tax equivalent to the remaining amount after deducting that sum from that amount of inheritance tax under a grace period.
machine translation, not official
**イ** 当該解散の直前における当該特例対象非上場株式等の時価に相当する金額として財務省令で定める金額を第一項の規定の適用に係る相続により取得をした特例対象非上場株式等の当該相続の開始の時における価額とみなして、第二項第八号の規定により計算した金額
art-70-7-6/par-13/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-13/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-13/item-4/sub-1
the amount calculated under the provisions of paragraph (2), item (viii) by deeming the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of those special eligible unlisted shares or similar interests immediately before that dissolution to be the value, at the time of the commencement of the succession, of the special eligible unlisted shares or similar interests acquired by the inheritance to which the provisions of paragraph (1) apply;
machine translation, not official
**ロ** 当該解散の日以前五年以内において、当該特例経営承継相続人等及び当該特例経営承継相続人等と政令で定める特別の関係がある者が当該特例認定承継会社から受けた剰余金の配当等の額その他当該特例認定承継会社から受けた金額として政令で定めるものの合計額
art-70-7-6/par-13/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-13/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-13/item-4/sub-2
the total of the amount of dividends of surplus, etc. that that special business successor heir, etc. and persons who have a special relationship specified by Cabinet Order with that special business successor heir, etc. received from that special certified succession company within five years on or before the day of that dissolution, and the other amounts specified by Cabinet Order as amounts received from that special certified succession company.
machine translation, not official
**第十四項** 前項各号（第四号を除く。）に掲げる場合に該当する場合で、かつ、次に掲げる場合に該当する場合において、特例経営承継相続人等が次項の規定の適用を受けようとするときは、前項の規定にかかわらず、申請期限までに同項各号イ及びロに掲げる金額の合計額に相当する担保を提供した場合で、かつ、当該申請期限までにこの項の規定の適用を受けようとする旨、当該金額の計算の明細その他の財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出した場合に限り、再計算対象猶予税額（前項第一号に掲げる場合に該当する場合には猶予中相続税額のうち同号の譲渡等をした特例対象非上場株式等の数又は金額に対応する部分の額として政令で定めるところにより計算した金額をいい、同項第二号又は第三号に掲げる場合に該当する場合には猶予中相続税額に相当する金額をいう。以下この項において同じ。）から当該合計額を控除した残額を免除し、当該合計額（前項第一号に掲げる場合に該当する場合には、当該合計額に猶予中相続税額から当該再計算対象猶予税額を控除した残額を加算した金額）を猶予中相続税額とすることができる。
art-70-7-6/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-14
In the case falling under any of the cases listed in the items of the preceding paragraph (excluding item (iv)) and also falling under any of the following cases, if a special business successor heir, etc. seeks to receive the application of the provisions of the following paragraph, notwithstanding the provisions of the preceding paragraph, only in the case where the special business successor heir, etc. has provided, by the application deadline, security equivalent to the sum of the amounts listed in (a) and (b) of the relevant item of that paragraph and has also submitted, by that application deadline, to the district director with jurisdiction over the place for tax payment a written application stating that the special business successor heir, etc. seeks to receive the application of the provisions of this paragraph, details of the calculation of that amount and other matters specified by Order of the Ministry of Finance, the remaining amount after deducting that sum from the deferred tax subject to recalculation (meaning, in the case falling under the case listed in item (i) of the preceding paragraph, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of inheritance tax under a grace period, corresponding to the number or amount of the special eligible unlisted shares or similar interests for which the transfer, etc. referred to in that item was made, and, in the case falling under the case listed in item (ii) or item (iii) of that paragraph, the amount equivalent to the amount of inheritance tax under a grace period; the same applies hereinafter in this paragraph) may be exempted, and that sum (or, in the case falling under the case listed in item (i) of the preceding paragraph, the amount obtained by adding to that sum the remaining amount after deducting that deferred tax subject to recalculation from the amount of inheritance tax under a grace period) may be made the amount of inheritance tax under a grace period:
machine translation, not official
**一** 前項第一号イに規定する譲渡等の対価の額が当該譲渡等をした時における特例対象非上場株式等の時価に相当する金額として財務省令で定める金額の二分の一以下である場合
art-70-7-6/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-14/item-1
in the case where the amount of consideration for the transfer, etc. prescribed in item (i), (a) of the preceding paragraph is one half or less of the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of the special eligible unlisted shares or similar interests at the time of that transfer, etc.;
machine translation, not official
**二** 前項第二号イに規定する合併対価の額が合併がその効力を生ずる直前における特例対象非上場株式等の時価に相当する金額として財務省令で定める金額の二分の一以下である場合
art-70-7-6/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-14/item-2
in the case where the amount of the consideration for the merger prescribed in item (ii), (a) of the preceding paragraph is one half or less of the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of the special eligible unlisted shares or similar interests immediately before the merger takes effect;
machine translation, not official
**三** 前項第三号イに規定する交換等対価の額が株式交換等がその効力を生ずる直前における特例対象非上場株式等の時価に相当する金額として財務省令で定める金額の二分の一以下である場合
art-70-7-6/par-14/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-14/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-14/item-3
in the case where the amount of the consideration for the share exchange, etc. prescribed in item (iii), (a) of the preceding paragraph is one half or less of the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of the special eligible unlisted shares or similar interests immediately before the share exchange, etc. takes effect.
machine translation, not official
**第十五項** 第十三項各号（第四号を除く。）に掲げる場合に該当することとなつた日から二年を経過する日（当該二年を経過する日前に第一項の規定の適用を受ける特例経営承継相続人等が死亡した場合には、その死亡の日の前日）において、前項の規定により猶予中相続税額とされた金額に相当する相続税の納税の猶予に係る期限及び免除については、次の各号に掲げる場合の区分に応じ当該各号に定めるところによる。
art-70-7-6/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-15
With regard to the deadline of the tax payment grace period for, and the exemption from, the inheritance tax equivalent to the amount that has been made the amount of inheritance tax under a grace period pursuant to the provisions of the preceding paragraph, as of the day on which two years have elapsed from the day on which it came to fall under any of the cases listed in the items of paragraph (13) (excluding item (iv)) (or, in the case where the special business successor heir, etc. to whom the provisions of paragraph (1) apply has died before the day on which those two years elapse, the day preceding the day of that death), the provisions specified in the following items apply according to the category of cases listed in those items:
machine translation, not official
**一** 次に掲げる会社が当該二年を経過する日においてその事業を継続している場合として政令で定める場合 特例再計算相続税額（前項第二号又は第三号に掲げる場合に該当する場合には、同項第二号の合併又は同項第三号の株式交換等に際して交付された株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額に限る。）に相当する相続税については、第一項の規定にかかわらず、当該二年を経過する日から二月を経過する日（当該二年を経過する日から当該二月を経過する日までの間に当該特例経営承継相続人等が死亡した場合には、当該特例経営承継相続人等の相続人が当該特例経営承継相続人等の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日。次号、第十七項及び第十八項において「再申請期限」という。）をもつて第一項の規定による納税の猶予に係る期限とし、前項の規定により猶予中相続税額とされた金額から特例再計算相続税額を控除した残額に相当する相続税については、免除する。
art-70-7-6/par-15/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-15/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-15/item-1
in the case specified by Cabinet Order as the case where the following company continues its business on the day on which those two years have elapsed: notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of paragraph (1) for the inheritance tax equivalent to the special recalculated inheritance tax amount (or, in the case falling under the case listed in item (ii) or item (iii) of the preceding paragraph, limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of property other than shares, etc. delivered upon the merger referred to in item (ii) of that paragraph or the share exchange, etc. referred to in item (iii) of that paragraph) is the day on which two months have elapsed from the day on which those two years have elapsed (or, in the case where that special business successor heir, etc. has died during the period from the day on which those two years have elapsed until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of that special business successor heir, etc. came to know of the commencement of the succession due to the death of that special business successor heir, etc.; referred to as the "re-application deadline" in the following item, paragraph (17) and paragraph (18)), and the inheritance tax equivalent to the remaining amount after deducting the special recalculated inheritance tax amount from the amount that has been made the amount of inheritance tax under a grace period pursuant to the provisions of the preceding paragraph is exempted;
machine translation, not official
**イ** 前項第一号に掲げる場合における同号の譲渡等をした特例対象非上場株式等に係る会社
art-70-7-6/par-15/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-15/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-15/item-1/sub-1
in the case listed in item (i) of the preceding paragraph, the company relating to the special eligible unlisted shares or similar interests for which the transfer, etc. referred to in that item was made;
machine translation, not official
**ロ** 前項第二号に掲げる場合における同号の合併に係る吸収合併存続会社等
art-70-7-6/par-15/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-15/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-15/item-1/sub-2
in the case listed in item (ii) of the preceding paragraph, the company surviving the absorption-type merger, etc. relating to the merger referred to in that item;
machine translation, not official
**ハ** 前項第三号に掲げる場合における同号の株式交換等に係る株式交換完全子会社等
art-70-7-6/par-15/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-15/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-15/item-1/sub-3
in the case listed in item (iii) of the preceding paragraph, the wholly owned subsidiary company resulting from a share exchange or share transfer relating to the share exchange, etc. referred to in that item;
machine translation, not official
**二** 前号イからハまでに掲げる会社が当該二年を経過する日において同号に規定する政令で定める場合に該当しない場合 前項の規定により猶予中相続税額とされた金額（同項第二号又は第三号に掲げる場合に該当する場合には、同項第二号の合併又は同項第三号の株式交換等に際して交付された株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額に限る。）に相当する相続税については、第一項の規定にかかわらず、再申請期限をもつて同項の規定による納税の猶予に係る期限とする。
art-70-7-6/par-15/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-15/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-15/item-2
in the case where the company listed in (a) through (c) of the preceding item does not fall under the case specified by Cabinet Order prescribed in that item on the day on which those two years have elapsed: notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the inheritance tax equivalent to the amount that has been made the amount of inheritance tax under a grace period pursuant to the provisions of the preceding paragraph (or, in the case falling under the case listed in item (ii) or item (iii) of that paragraph, limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of property other than shares, etc. delivered upon the merger referred to in item (ii) of that paragraph or the share exchange, etc. referred to in item (iii) of that paragraph) is the re-application deadline.
machine translation, not official
**第十六項** 前項第一号の「特例再計算相続税額」とは、同号の規定の適用に係る譲渡等の対価の額、合併対価の額又は交換等対価の額に相当する金額を第一項の規定の適用に係る相続により取得をした特例対象非上場株式等の当該相続の開始の時における価額とみなして、第二項第八号の規定により計算した金額に第十三項第一号ロ、第二号ロ又は第三号ロに掲げる金額を加算した金額をいう。
art-70-7-6/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-16
The term "special recalculated inheritance tax amount" referred to in item (i) of the preceding paragraph means the amount obtained by adding the amount listed in paragraph (13), item (i), (b), item (ii), (b) or item (iii), (b) to the amount calculated under the provisions of paragraph (2), item (viii) by deeming the amount equivalent to the amount of consideration for the transfer, etc., the amount of the consideration for the merger or the amount of the consideration for the share exchange, etc. relating to the application of the provisions of that item to be the value, at the time of the commencement of the succession, of the special eligible unlisted shares or similar interests acquired by the inheritance to which the provisions of paragraph (1) apply.
machine translation, not official
**第十七項** 第十五項第一号の規定により同号の相続税の免除を受けようとする特例経営承継相続人等は、再申請期限までに、同号の免除を受けたい旨、免除を受けようとする相続税に相当する金額及びその計算の明細その他の財務省令で定める事項を記載した申請書（当該免除の手続に必要な書類その他の財務省令で定める書類を添付したものに限る。）を納税地の所轄税務署長に提出しなければならない。
art-70-7-6/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-17
A special business successor heir, etc. who seeks to receive the exemption from the inheritance tax referred to in paragraph (15), item (i) pursuant to the provisions of that item must, by the re-application deadline, submit to the district director with jurisdiction over the place for tax payment a written application stating that the special business successor heir, etc. wishes to receive the exemption referred to in that item, the amount equivalent to the inheritance tax for which the special business successor heir, etc. seeks the exemption, details of its calculation and other matters specified by Order of the Ministry of Finance (limited to a written application to which the documents necessary for the procedure for that exemption and other documents specified by Order of the Ministry of Finance are attached).
machine translation, not official
**第十八項** 税務署長は、第十三項、第十四項又は前項の規定による申請書の提出があつた場合において、これらの申請書に記載された事項について調査を行い、これらの申請書に係る第十三項各号に掲げる場合の区分に応じ当該各号に定める相続税若しくは第十四項若しくは第十五項第一号に規定する相続税の免除をし、又はこれらの申請書に係る申請の却下をする。この場合において、税務署長は、これらの申請書に係る申請期限又は再申請期限の翌日から起算して六月以内に、当該免除をした相続税の額又は当該却下をした旨及びその理由を記載した書面により、これをこれらの申請書を提出した特例経営承継相続人等に通知するものとする。
art-70-7-6/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-18
In the case where a written application under the provisions of paragraph (13), paragraph (14) or the preceding paragraph has been submitted, the district director conducts an investigation into the matters stated in that written application, and either grants an exemption from the inheritance tax specified in the relevant item of paragraph (13) according to the category of the cases listed in those items relating to that written application or from the inheritance tax prescribed in paragraph (14) or paragraph (15), item (i), or dismisses the application relating to that written application. In this case, the district director is to notify the special business successor heir, etc. who submitted that written application of the amount of the inheritance tax so exempted, or of the dismissal and the reason therefor, by means of a document stating them, within six months counting from the day following the application deadline or the re-application deadline relating to that written application.
machine translation, not official
**第十九項** 第七十条の七の二第十九項及び第二十項の規定は、第十三項、第十四項又は第十七項の申請書の提出があつた場合について準用する。この場合において、同条第十九項中「第二十八項の表の第六号」とあるのは「第七十条の七の六第二十三項の表の第九号」と、「第八号」とあるのは「第十二号」と、「同表の第六号」とあるのは「同表の第九号」と、同条第二十項中「第二十八項の表の第六号の上欄又は同表の第八号」とあるのは「第七十条の七の六第二十三項の表の第九号から第十一号まで」と読み替えるものとする。
art-70-7-6/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-19
The provisions of Article 70-7-2, paragraphs (19) and (20) apply mutatis mutandis in the case where the written application referred to in paragraph (13), paragraph (14) or paragraph (17) has been submitted. In this case, the phrase "item (vi) of the table in paragraph (28)" in paragraph (19) of that Article is deemed to be replaced with "item (ix) of the table in Article 70-7-6, paragraph (23)", the phrase "item (viii)" is deemed to be replaced with "item (xii)", the phrase "item (vi) of that table" is deemed to be replaced with "item (ix) of that table", and the phrase "the left-hand column of item (vi) of the table in paragraph (28) or item (viii) of that table" in paragraph (20) of that Article is deemed to be replaced with "items (ix) through (xi) of the table in Article 70-7-6, paragraph (23)".
machine translation, not official
**第二十項** 前三項に定めるもののほか、第十三項から第十五項までの規定の適用に関し必要な事項は、政令で定める。
art-70-7-6/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-20
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of paragraphs (13) through (15) are specified by Cabinet Order.
machine translation, not official
**第二十一項** 第七十条の七の二第二十二項から第二十六項までの規定は、特例認定承継会社について同条第二十二項に規定する評定が行われた場合における納税猶予分の相続税額の計算及び免除について準用する。
art-70-7-6/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-21
The provisions of Article 70-7-2, paragraphs (22) through (26) apply mutatis mutandis to the calculation of and exemption from the inheritance tax subject to deferral in the case where the assessment prescribed in paragraph (22) of that Article has been made with regard to a special certified succession company.
machine translation, not official
**第二十二項** 第七十条の七の二第二十七項の規定は、第七項又は第十二項において準用する同条第十六項の届出書が届出期限又は同項の免除届出期限までに提出されなかつた場合について準用する。
art-70-7-6/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-22
The provisions of Article 70-7-2, paragraph (27) apply mutatis mutandis in the case where the written notification referred to in paragraph (7), or in paragraph (16) of that Article as applied mutatis mutandis pursuant to paragraph (12), has not been submitted by the notification deadline or the deadline for notification of exemption referred to in that paragraph.
machine translation, not official
**第二十三項** 第一項の規定の適用を受けた特例経営承継相続人等は、次の表の各号の上欄に掲げる場合に該当する場合には、当該各号の中欄に掲げる金額を基礎とし、当該特例経営承継相続人等が同項の規定の適用を受けるために提出する相続税の申告書の提出期限の翌日から当該各号の下欄に掲げる日（同表の第一号から第三号まで又は第六号から第十一号までの下欄に掲げる日以前二月以内に当該特例経営承継相続人等が死亡した場合には、当該特例経営承継相続人等の相続人が当該特例経営承継相続人等の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）までの期間に応じ、年三・六パーセントの割合を乗じて計算した金額に相当する利子税を、当該各号の中欄に掲げる金額に相当する相続税にあわせて納付しなければならない。
一 第三項において準用する第七十条の七の二第三項（第二号を除く。）の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 猶予中相続税額 同項各号に定める日から二月を経過する日
二 第三項において準用する第七十条の七の二第四項の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項の表の各号の中欄に掲げる猶予中相続税額 同表の各号の下欄に掲げる日から二月を経過する日
三 第三項において準用する第七十条の七の二第五項の規定の適用があつた場合（第五号から第十一号までの上欄に掲げる場合に該当する場合を除く。） 同項の表の各号の中欄に掲げる猶予中相続税額 同表の各号の下欄に掲げる日から二月を経過する日
四 第九項において準用する第七十条の七の二第十二項の規定の適用があつた場合（次号の上欄に掲げる場合に該当する場合を除く。） 同項の規定により納税の猶予に係る期限が確定する猶予中相続税額 同項の規定による納税の猶予に係る期限
五 第十項において準用する第七十条の七の二第十三項又は第十一項において準用する同条第十五項の規定の適用があつた場合 これらの規定により納税の猶予に係る期限が繰り上げられる猶予中相続税額 これらの規定により繰り上げられた納税の猶予に係る期限
六 第十二項において準用する第七十条の七の二第十七項第一号の規定の適用があつた場合（前号の上欄に掲げる場合に該当する場合を除く。） 同項第一号イ及びロに掲げる金額の合計額 同号の譲渡等をした日から二月を経過する日
七 第十二項において準用する第七十条の七の二第十七項第二号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第二号ロに掲げる金額 同号の特例認定承継会社が解散をした日から二月を経過する日
八 第十二項において準用する第七十条の七の二第十七項第三号又は第四号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第三号イ及びロ又は第四号イ及びロに掲げる金額の合計額 これらの号の合併又は株式交換等がその効力を生じた日から二月を経過する日
九 第十三項第一号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第一号イ及びロに掲げる金額の合計額 同号の譲渡等をした日から二月を経過する日
十 第十三項第二号又は第三号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第二号イに掲げる金額（同号の合併に際して交付された株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額に限る。）及び同号ロに掲げる金額の合計額又は同項第三号イに掲げる金額（同号の株式交換等に際して交付された株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額に限る。）及び同号ロに掲げる金額の合計額 これらの号の合併又は株式交換等がその効力を生じた日から二月を経過する日
十一 第十三項第四号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第四号イ及びロに掲げる金額の合計額 同号の特例認定承継会社が解散をした日から二月を経過する日
十二 第十五項第一号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第一号に規定する特例再計算相続税額 同号の再申請期限
十三 第十五項第二号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第二号に規定する猶予中相続税額とされた金額 同号の再申請期限
十四 第二十一項において準用する第七十条の七の二第二十二項の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第二号に掲げる金額 同項の規定による納税の猶予に係る期限
art-70-7-6/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-23
A special business successor heir, etc. to whom the provisions of paragraph (1) have been applied must, in the case falling under the case listed in the left-hand column of any item of the following table, pay, together with the inheritance tax equivalent to the amount listed in the middle column of that item, interest tax equivalent to the amount calculated by multiplying the amount listed in the middle column of that item, as the base, by a rate of 3.6 percent per annum according to the period from the day following the due date for filing the inheritance tax return that the special business successor heir, etc. files in order to receive the application of the provisions of that paragraph until the day listed in the right-hand column of that item (or, in the case where the special business successor heir, etc. has died within two months on or before the day listed in the right-hand column of items (i) through (iii) or items (vi) through (xi) of that table, the day on which six months have elapsed from the day following the day on which the heir of the special business successor heir, etc. came to know of the commencement of the succession due to the death of the special business successor heir, etc.).
(i) in the case where the provisions of Article 70-7-2, paragraph (3) (excluding item (ii)) as applied mutatis mutandis pursuant to paragraph (3) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) amount of inheritance tax under a grace period the day on which two months have elapsed from the day specified in the relevant item of that paragraph
(ii) in the case where the provisions of Article 70-7-2, paragraph (4) as applied mutatis mutandis pursuant to paragraph (3) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the amount of inheritance tax under a grace period listed in the middle column of the relevant item of the table in that paragraph the day on which two months have elapsed from the day listed in the right-hand column of the relevant item of that table
(iii) in the case where the provisions of Article 70-7-2, paragraph (5) as applied mutatis mutandis pursuant to paragraph (3) have been applied (excluding the case falling under the case listed in the left-hand column of items (v) through (xi)) the amount of inheritance tax under a grace period listed in the middle column of the relevant item of the table in that paragraph the day on which two months have elapsed from the day listed in the right-hand column of the relevant item of that table
(iv) in the case where the provisions of Article 70-7-2, paragraph (12) as applied mutatis mutandis pursuant to paragraph (9) have been applied (excluding the case falling under the case listed in the left-hand column of the following item) the amount of inheritance tax under a grace period for which the deadline of the tax payment grace period is fixed pursuant to the provisions of that paragraph the deadline of the tax payment grace period under the provisions of that paragraph
(v) in the case where the provisions of Article 70-7-2, paragraph (13) as applied mutatis mutandis pursuant to paragraph (10) or paragraph (15) of that Article as applied mutatis mutandis pursuant to paragraph (11) have been applied the amount of inheritance tax under a grace period for which the deadline of the tax payment grace period is accelerated pursuant to those provisions the deadline of the tax payment grace period as accelerated pursuant to those provisions
(vi) in the case where the provisions of Article 70-7-2, paragraph (17), item (i) as applied mutatis mutandis pursuant to paragraph (12) have been applied (excluding the case falling under the case listed in the left-hand column of the preceding item) the sum of the amounts listed in item (i), (a) and (b) of that paragraph the day on which two months have elapsed from the day on which the transfer, etc. referred to in that item was made
(vii) in the case where the provisions of Article 70-7-2, paragraph (17), item (ii) as applied mutatis mutandis pursuant to paragraph (12) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the amount listed in item (ii), (b) of that paragraph the day on which two months have elapsed from the day on which the special certified succession company referred to in that item dissolved
(viii) in the case where the provisions of Article 70-7-2, paragraph (17), item (iii) or item (iv) as applied mutatis mutandis pursuant to paragraph (12) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the sum of the amounts listed in item (iii), (a) and (b) or item (iv), (a) and (b) of that paragraph the day on which two months have elapsed from the day on which the merger or share exchange, etc. referred to in those items took effect
(ix) in the case where the provisions of paragraph (13), item (i) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the sum of the amounts listed in item (i), (a) and (b) of that paragraph the day on which two months have elapsed from the day on which the transfer, etc. referred to in that item was made
(x) in the case where the provisions of paragraph (13), item (ii) or item (iii) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the sum of the amount listed in item (ii), (a) of that paragraph (limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of property other than shares, etc. delivered upon the merger referred to in that item) and the amount listed in (b) of that item, or the sum of the amount listed in item (iii), (a) of that paragraph (limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of property other than shares, etc. delivered upon the share exchange, etc. referred to in that item) and the amount listed in (b) of that item the day on which two months have elapsed from the day on which the merger or share exchange, etc. referred to in those items took effect
(xi) in the case where the provisions of paragraph (13), item (iv) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the sum of the amounts listed in item (iv), (a) and (b) of that paragraph the day on which two months have elapsed from the day on which the special certified succession company referred to in that item dissolved
(xii) in the case where the provisions of paragraph (15), item (i) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the special recalculated inheritance tax amount prescribed in item (i) of that paragraph the re-application deadline referred to in that item
(xiii) in the case where the provisions of paragraph (15), item (ii) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the amount that has been made the amount of inheritance tax under a grace period as prescribed in item (ii) of that paragraph the re-application deadline referred to in that item
(xiv) in the case where the provisions of Article 70-7-2, paragraph (22) as applied mutatis mutandis pursuant to paragraph (21) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the amount listed in item (ii) of that paragraph the deadline of the tax payment grace period under the provisions of that paragraph
machine translation, not official
**第二十四項** 第一項の規定の適用を受けた特例経営承継相続人等が前項の表の第三号から第十四号までの上欄に掲げる場合に該当する場合（同表の第四号又は第五号の上欄に掲げる場合に該当する場合には、特例経営承継期間の末日の翌日以後にこれらの規定に規定する場合に該当することとなつた場合に限る。）における同項の規定の適用については、同項中「年三・六パーセント」とあるのは、「年三・六パーセント（特例経営承継期間については、年零パーセント）」とする。
art-70-7-6/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-24 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-24
With regard to the application of the provisions of the preceding paragraph in the case where a special business successor heir, etc. to whom the provisions of paragraph (1) have been applied falls under the case listed in the left-hand column of items (iii) through (xiv) of the table in that paragraph (or, in the case falling under the case listed in the left-hand column of item (iv) or item (v) of that table, limited to the case where the special business successor heir, etc. has come to fall under the case prescribed in those provisions on or after the day following the last day of the special business succession period), the phrase "3.6 percent per annum" in that paragraph is deemed to be replaced with "3.6 percent per annum (0 percent per annum for the special business succession period)".
machine translation, not official
**第二十五項** 第七十条の七の二第三十項の規定は、第一項の特例対象非上場株式等に係る特例認定承継会社が同項の規定の適用を受けようとする特例経営承継相続人等及び当該特例経営承継相続人等と政令で定める特別の関係がある者から現物出資又は贈与により財産を取得した場合について準用する。
art-70-7-6/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-25 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-25
The provisions of Article 70-7-2, paragraph (30) apply mutatis mutandis in the case where the special certified succession company relating to the special eligible unlisted shares or similar interests referred to in paragraph (1) has acquired property through a capital contribution in kind or a gift from the special business successor heir, etc. who seeks to receive the application of the provisions of that paragraph or from a person who has a special relationship specified by Cabinet Order with that special business successor heir, etc.
machine translation, not official
**第二十六項** 第七十条の七の二第三十一項から第三十九項までの規定は、第一項の特例対象非上場株式等に係る特例認定承継会社が同条第三十二項に規定する災害等によつて被害を受けた場合について準用する。
art-70-7-6/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-26 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-26
The provisions of Article 70-7-2, paragraphs (31) through (39) apply mutatis mutandis in the case where the special certified succession company relating to the special eligible unlisted shares or similar interests referred to in paragraph (1) has suffered damage from a disaster, etc. prescribed in paragraph (32) of that Article.
machine translation, not official
**第二十七項** 第七十条の七の二第四十項の規定は、経済産業大臣又は経済産業局長が、第一項の規定の適用を受ける特例経営承継相続人等又は同項の特例対象非上場株式等若しくは当該特例対象非上場株式等に係る特例認定承継会社について、第三項において準用する同条第三項から第五項までの規定による納税の猶予に係る期限の確定に係る事実に関し、法令の規定に基づき認定、確認、報告の受理その他の行為をしたことにより当該事実があつたことを知つた場合について準用する。
art-70-7-6/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-27
The provisions of Article 70-7-2, paragraph (40) apply mutatis mutandis in the case where the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry has come to know, with regard to the special business successor heir, etc. who receives the application of the provisions of paragraph (1), the special eligible unlisted shares or similar interests referred to in that paragraph or the special certified succession company relating to those special eligible unlisted shares or similar interests, that a fact relating to the fixing of the deadline of the tax payment grace period under the provisions of paragraphs (3) through (5) of that Article as applied mutatis mutandis pursuant to paragraph (3) has occurred, through having made a certification or confirmation, accepted a report or performed any other act concerning that fact pursuant to the provisions of laws and regulations.
machine translation, not official
**第二十八項** 第七十条の七の二第四十一項の規定は、税務署長が、経済産業大臣又は経済産業局長の事務（第一項の規定の適用を受ける特例経営承継相続人等に関する事務で、前項において準用する同条第四十項の規定の適用に係るものに限る。）の処理を適正かつ確実に行うため必要があると認める場合について準用する。
art-70-7-6/par-28 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-28 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-28
The provisions of Article 70-7-2, paragraph (41) apply mutatis mutandis in the case where the district director finds it necessary in order for the affairs of the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry (limited to affairs concerning the special business successor heir, etc. who receives the application of the provisions of paragraph (1) that relate to the application of the provisions of paragraph (40) of that Article as applied mutatis mutandis pursuant to the preceding paragraph) to be processed properly and reliably.
machine translation, not official
**第二十九項** 第三項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-70-7-6/par-29 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-29 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-29
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第七十条の七の七（非上場株式等の特例贈与者が死亡した場合の相続税の課税の特例） — Special Provisions on Taxation on Inheritance Tax Where a Special Donor of Unlisted Shares or Similar Interests Has Died
caption: machine translation, not official
art-70-7-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-7
**第一項** 第七十条の七の五第一項の規定の適用を受ける同条第二項第六号に規定する特例経営承継受贈者に係る特例贈与者が死亡した場合（その死亡の日前に猶予中贈与税額に相当する贈与税の全部につき同条第三項において準用する第七十条の七第三項から第五項まで、第七十条の七の五第八項において準用する第七十条の七第十一項、第七十条の七の五第九項において準用する第七十条の七第十二項又は第七十条の七の五第十項において準用する第七十条の七第十四項の規定による納税の猶予に係る期限が確定した場合及びその死亡の時以前に当該特例経営承継受贈者が死亡した場合を除く。）には、当該特例贈与者の死亡による相続又は遺贈に係る相続税については、当該特例経営承継受贈者が当該特例贈与者から相続（当該特例経営承継受贈者が当該特例贈与者の相続人以外の者である場合には、遺贈）により第七十条の七の五第一項の規定の適用に係る特例対象受贈非上場株式等（猶予中贈与税額に対応する部分に限るものとし、合併により当該特例対象受贈非上場株式等に係る同項の特例認定贈与承継会社が消滅した場合その他の財務省令で定める場合には、当該特例対象受贈非上場株式等に相当するものとして財務省令で定めるものとする。次条において同じ。）の取得をしたものとみなす。この場合において、その死亡による相続又は遺贈に係る相続税の課税価格の計算の基礎に算入すべき当該特例対象受贈非上場株式等の価額については、当該特例贈与者から同項の規定の適用に係る贈与により取得をした特例対象受贈非上場株式等の当該贈与の時（第七十条の七の五第二十項において準用する第七十条の七第二十一項の規定の適用があつた場合には、同項に規定する認可決定日）における価額（第七十条の七の五第二項第八号の特例対象受贈非上場株式等の価額をいい、同条第十二項から第十四項までの規定の適用があつた場合には政令で定める価額とする。）を基礎として計算するものとする。
art-70-7-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-7/par-1
In the case where the special donor relating to the special business successor donee prescribed in Article 70-7-5, paragraph (2), item (vi) who receives the application of the provisions of paragraph (1) of that Article has died (excluding the case where, before the day of that death, the deadline of the tax payment grace period under the provisions of Article 70-7, paragraphs (3) through (5) as applied mutatis mutandis pursuant to paragraph (3) of that Article, Article 70-7, paragraph (11) as applied mutatis mutandis pursuant to Article 70-7-5, paragraph (8), Article 70-7, paragraph (12) as applied mutatis mutandis pursuant to Article 70-7-5, paragraph (9), or Article 70-7, paragraph (14) as applied mutatis mutandis pursuant to Article 70-7-5, paragraph (10) has been fixed for all of the gift tax equivalent to the amount of gift tax under a grace period, and the case where that special business successor donee has died at or before the time of that death), with regard to inheritance tax relating to inheritance or bequest due to the death of that special donor, that special business successor donee is deemed to have acquired from that special donor, by inheritance (or, in the case where that special business successor donee is a person other than an heir of that special donor, by bequest), the special eligible gifted unlisted shares or similar interests to which the provisions of Article 70-7-5, paragraph (1) apply (limited to the part corresponding to the amount of gift tax under a grace period, and, in the case where the special certified gift succession company referred to in that paragraph relating to those special eligible gifted unlisted shares or similar interests has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, those specified by Order of the Ministry of Finance as equivalent to those special eligible gifted unlisted shares or similar interests; the same applies in the following Article). In this case, the value of those special eligible gifted unlisted shares or similar interests to be included in the basis for calculating the taxable value of inheritance tax relating to the inheritance or bequest due to that death is to be calculated on the basis of the value of the special eligible gifted unlisted shares or similar interests acquired by gift to which the provisions of that paragraph apply from that special donor, at the time of that gift (or, in the case where the provisions of Article 70-7, paragraph (21) as applied mutatis mutandis pursuant to Article 70-7-5, paragraph (20) have been applied, on the date of the approval order prescribed in that paragraph) (meaning the value of the special eligible gifted unlisted shares or similar interests referred to in Article 70-7-5, paragraph (2), item (viii), or, in the case where the provisions of paragraphs (12) through (14) of that Article have been applied, the value specified by Cabinet Order).
machine translation, not official
**第二項** 第七十条の七の五第一項の規定の適用を受ける同条第二項第六号に規定する特例経営承継受贈者の同条第一項の規定の適用に係る贈与が当該特例経営承継受贈者に係る特例贈与者の第七十条の七第十五項（第三号に係る部分に限り、第七十条の七の五第十一項において準用する場合を含む。）の規定の適用に係る贈与である場合における前項の規定の適用については、同項中「係る特例贈与者」とあるのは「係る前の贈与者（第七十条の七第一項又は第七十条の七の五第一項の規定の適用を受けていた者として政令で定める者に同項の特例対象受贈非上場株式等に係る特例認定贈与承継会社の非上場株式等の贈与をした者をいう。）」と、「当該特例贈与者」とあるのは「当該前の贈与者」と、「贈与により取得」とあるのは「前の贈与（第七十条の七第一項又は第七十条の七の五第一項の規定の適用を受けていた者として政令で定める者に対する当該特例対象受贈非上場株式等に係る特例認定贈与承継会社の非上場株式等の贈与をいう。）により当該政令で定める者が取得」と、「当該贈与の」とあるのは「当該前の贈与の」と、「第七十条の七の五第二項第八号」とあるのは「同条第二項第八号」とする。
art-70-7-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-7/par-2
With regard to the application of the provisions of the preceding paragraph in the case where the gift to which the provisions of Article 70-7-5, paragraph (1) apply received by a special business successor donee prescribed in paragraph (2), item (vi) of that Article who receives the application of the provisions of paragraph (1) of that Article is a gift by the special donor relating to that special business successor donee to which the provisions of Article 70-7, paragraph (15) (limited to the part relating to item (iii), and including the case where it is applied mutatis mutandis pursuant to Article 70-7-5, paragraph (11)) apply, the phrase "special donor relating to" in that paragraph is deemed to be replaced with "previous donor (meaning the person who made, to the person specified by Cabinet Order as a person who had received the application of the provisions of Article 70-7, paragraph (1) or Article 70-7-5, paragraph (1), a gift of unlisted shares or similar interests of the special certified gift succession company relating to the special eligible gifted unlisted shares or similar interests referred to in that paragraph) relating to", the phrase "that special donor" is deemed to be replaced with "that previous donor", the phrase "acquired by gift" is deemed to be replaced with "acquired by the person specified by that Cabinet Order through the previous gift (meaning the gift, to the person specified by Cabinet Order as a person who had received the application of the provisions of Article 70-7, paragraph (1) or Article 70-7-5, paragraph (1), of unlisted shares or similar interests of the special certified gift succession company relating to those special eligible gifted unlisted shares or similar interests)", the phrase "that gift" is deemed to be replaced with "that previous gift", and the phrase "Article 70-7-5, paragraph (2), item (viii)" is deemed to be replaced with "paragraph (2), item (viii) of that Article".
machine translation, not official
**第三項** 第一項前段に規定する特例対象受贈非上場株式等について同項（前項の規定により読み替えて適用する場合を含む。次条第一項において同じ。）の規定の適用を受ける場合における相続税法第四十一条第二項（同法第四十八条の二第六項において準用する場合を含む。）の規定の適用については、同法第四十一条第二項中「財産を除く」とあるのは、「財産及び租税特別措置法第七十条の七の七第一項（非上場株式等の特例贈与者が死亡した場合の相続税の課税の特例）（同条第二項の規定により読み替えて適用する場合を含む。）の規定により相続又は遺贈により取得をしたものとみなされる同条第一項に規定する特例対象受贈非上場株式等を除く」とする。
art-70-7-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-7/par-3
With regard to the application of the provisions of Article 41, paragraph (2) of the Inheritance Tax Act (including the case where it is applied mutatis mutandis pursuant to Article 48-2, paragraph (6) of that Act) in the case where the provisions of paragraph (1) (including the case where it is applied by replacing terms pursuant to the provisions of the preceding paragraph; the same applies in paragraph (1) of the following Article) apply to the special eligible gifted unlisted shares or similar interests prescribed in the first sentence of paragraph (1), the phrase "excluding property" in Article 41, paragraph (2) of that Act is deemed to be replaced with "excluding property and the special eligible gifted unlisted shares or similar interests that are deemed to have been acquired by inheritance or bequest pursuant to the provisions of Article 70-7-7, paragraph (1) (Special Provisions on Taxation on Inheritance Tax Where a Special Donor of Unlisted Shares or Similar Interests Has Died) of the Act on Special Measures Concerning Taxation (including the case where it is applied by replacing terms pursuant to the provisions of paragraph (2) of that Article) and that are prescribed in paragraph (1) of that Article".
machine translation, not official
### 第七十条の七の八（非上場株式等の特例贈与者が死亡した場合の相続税の納税猶予及び免除の特例） — Special Provisions on Tax Payment Grace Period and Exemption for Inheritance Tax Where a Special Donor of Unlisted Shares or Similar Interests Has Died
caption: machine translation, not official
art-70-7-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-8
**第一項** 前条第一項の規定により同項の特例贈与者から相続又は遺贈により取得をしたものとみなされた特例対象受贈非上場株式等につきこの項の規定の適用を受けようとする特例経営相続承継受贈者が、当該相続に係る相続税の申告書の提出により納付すべき相続税の額のうち、当該特例対象受贈非上場株式等（特例認定相続承継会社の株式等（株式又は出資をいう。以下この条において同じ。）に限る。）で当該相続税の申告書にこの項の規定の適用を受けようとする旨の記載があるもの（以下この条において「特例対象相続非上場株式等」という。）に係る納税猶予分の相続税額に相当する相続税については、政令で定めるところにより当該相続税の申告書の提出期限までに当該納税猶予分の相続税額に相当する担保を提供した場合に限り、相続税法第三十三条の規定にかかわらず、当該特例経営相続承継受贈者の死亡の日まで、その納税を猶予する。
art-70-7-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
With regard to the inheritance tax equivalent to the inheritance tax subject to deferral relating to those special eligible gifted unlisted shares or similar interests (limited to shares, etc. (meaning shares or equity interests; the same applies hereinafter in this Article) of a special certified inheritance succession company) for which that inheritance tax return states that the special business successor donee upon inheritance seeks the application of the provisions of this paragraph (referred to as "special eligible inherited unlisted shares or similar interests" hereinafter in this Article), out of the amount of inheritance tax payable upon the filing of the inheritance tax return relating to that inheritance by a special business successor donee upon inheritance who seeks the application of the provisions of this paragraph with regard to special eligible gifted unlisted shares or similar interests deemed, pursuant to the provisions of paragraph (1) of the preceding Article, to have been acquired by inheritance or bequest from the special donor referred to in that paragraph, notwithstanding the provisions of Article 33 of the Inheritance Tax Act, a grace period is granted for the payment of that tax until the day of the death of that special business successor donee upon inheritance, only in the case where security equivalent to that inheritance tax subject to deferral has been provided by the due date for filing that inheritance tax return pursuant to the provisions of Cabinet Order.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-70-7-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特例経営相続承継受贈者 第七十条の七の五第一項の規定の適用を受ける同条第二項第六号に定める者で、次に掲げる要件の全てを満たすものをいう。
art-70-7-8/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-1
special business successor donee upon inheritance: This means a person specified in Article 70-7-5, paragraph (2), item (vi) who receives the application of the provisions of paragraph (1) of that Article and who satisfies all of the following requirements:
machine translation, not official
**イ** その者が、前項の規定の適用に係る相続の開始の時において、当該特例対象受贈非上場株式等に係る特例認定相続承継会社の代表権を有していること。
art-70-7-8/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-1/sub-1
at the time of the commencement of the succession to which the provisions of the preceding paragraph apply, that person holds the authority of representation of the special certified inheritance succession company relating to those special eligible gifted unlisted shares or similar interests;
machine translation, not official
**ロ** 前項の規定の適用に係る相続の開始の時において、その者及びその者と政令で定める特別の関係がある者の有する当該特例認定相続承継会社の株式等に係る議決権の数の合計が、当該特例認定相続承継会社に係る総株主等議決権数の百分の五十を超える数であること。
art-70-7-8/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-1/sub-2
at the time of the commencement of the succession to which the provisions of the preceding paragraph apply, the total number of voting rights relating to the shares, etc. of that special certified inheritance succession company held by that person and persons who have a special relationship specified by Cabinet Order with that person exceeds 50 percent of the total number of voting rights of all shareholders, etc. of that special certified inheritance succession company;
machine translation, not official
**ハ** 前項の規定の適用に係る相続の開始の時において、その者が有する当該特例認定相続承継会社の株式等に係る議決権の数が、その者とロに規定する政令で定める特別の関係がある者のうちいずれの者（その者以外の第七十条の七の五第一項、第七十条の七の六第一項又は前項の規定の適用を受ける者を除く。）が有する当該特例認定相続承継会社の株式等に係る議決権の数をも下回らないこと。
art-70-7-8/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-1/sub-3
at the time of the commencement of the succession to which the provisions of the preceding paragraph apply, the number of voting rights relating to the shares, etc. of that special certified inheritance succession company held by that person is not less than the number of voting rights relating to the shares, etc. of that special certified inheritance succession company held by any of the persons who have the special relationship specified by Cabinet Order prescribed in (b) with that person (excluding persons other than that person who receive the application of the provisions of Article 70-7-5, paragraph (1), Article 70-7-6, paragraph (1) or the preceding paragraph);
machine translation, not official
**二** 特例認定相続承継会社 第七十条の七の五第二項第一号に定める会社で、前項の規定の適用に係る相続の開始の時において、次に掲げる要件（同項の規定の適用を受ける特例経営相続承継受贈者に係る特例贈与者が第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合には、ハに掲げるものを除く。）の全てを満たすものをいう。
art-70-7-8/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2
special certified inheritance succession company: This means a company specified in Article 70-7-5, paragraph (2), item (i) that satisfies, at the time of the commencement of the succession to which the provisions of the preceding paragraph apply, all of the following requirements (or, in the case where the special donor relating to the special business successor donee upon inheritance who receives the application of the provisions of that paragraph has died on or after the day following the earlier of the days listed in item (v), (a) or (b), excluding the requirement listed in (c)):
machine translation, not official
**イ** 当該会社の常時使用従業員（常時使用する従業員として財務省令で定めるものをいう。ホにおいて同じ。）の数が一人以上であること。
art-70-7-8/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2/sub-1
the number of regular employees (meaning those specified by Order of the Ministry of Finance as employees regularly employed; the same applies in (e)) of that company is one or more;
machine translation, not official
**ロ** 当該会社が、第七十条の七第二項第八号に規定する資産保有型会社又は同項第九号に規定する資産運用型会社のうち政令で定めるものに該当しないこと。
art-70-7-8/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2/sub-2
that company does not fall under an asset-holding company prescribed in Article 70-7, paragraph (2), item (viii) or an asset-management company prescribed in item (ix) of that paragraph that is specified by Cabinet Order;
machine translation, not official
**ハ** 当該会社（ハにおいて「特定会社」という。）の株式等及び特別関係会社（当該特定会社と政令で定める特別の関係がある会社をいう。以下この項において同じ。）のうち当該特定会社と密接な関係を有する会社として政令で定める会社（ニにおいて「特定特別関係会社」という。）の株式等が、非上場株式等に該当すること。
art-70-7-8/par-2/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2/sub-3
the shares, etc. of that company (referred to as the "specified company" in (c)) and the shares, etc. of a company specified by Cabinet Order as a company having a close relationship with that specified company (referred to as a "specified specially related company" in (d)), out of the specially related companies (meaning companies that have a special relationship specified by Cabinet Order with that specified company; the same applies hereinafter in this paragraph), fall under unlisted shares or similar interests;
machine translation, not official
**ニ** 当該会社及び特定特別関係会社が、第七十条の七第二項第一号ニに規定する風俗営業会社に該当しないこと。
art-70-7-8/par-2/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2/sub-4
that company and the specified specially related company do not fall under an adult entertainment business company prescribed in Article 70-7, paragraph (2), item (i), (d);
machine translation, not official
**ホ** 当該会社の特別関係会社が会社法第二条第二号に規定する外国会社に該当する場合（当該会社又は当該会社との間に支配関係がある法人が当該特別関係会社の株式等を有する場合に限る。）にあつては、当該会社の常時使用従業員の数が五人以上であること。
art-70-7-8/par-2/item-2/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-2/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2/sub-5
in the case where a specially related company of that company falls under a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to the case where that company or a corporation that has a controlling relationship with that company holds shares, etc. of that specially related company), the number of regular employees of that company is five or more;
machine translation, not official
**ヘ** イからホまでに掲げるもののほか、会社の円滑な事業の運営を確保するために必要とされる要件として政令で定めるものを備えているものであること。
art-70-7-8/par-2/item-2/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-2/sub-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2/sub-6
beyond what is listed in (a) through (e), the company satisfies the requirements specified by Cabinet Order as requirements necessary for ensuring the smooth operation of the business of a company;
machine translation, not official
**三** 非上場株式等 第七十条の七第二項第二号に定める株式等をいう。
art-70-7-8/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-3
unlisted share or similar interest: This means shares, etc. specified in Article 70-7, paragraph (2), item (ii);
machine translation, not official
**四** 納税猶予分の相続税額 前項の規定の適用に係る特例対象相続非上場株式等の価額（当該特例対象相続非上場株式等に係る特例認定相続承継会社又は当該特例認定相続承継会社の特別関係会社であつて当該特例認定相続承継会社との間に支配関係がある法人（以下この号において「特例認定相続承継会社等」という。）が会社法第二条第二号に規定する外国会社（当該特例認定相続承継会社の特別関係会社に該当するものに限る。）その他政令で定める法人の株式等（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。）を有する場合には、前項の特例対象受贈非上場株式等の第七十条の七の五第一項の規定の適用に係る贈与の時における当該特例認定相続承継会社の株式等の価額を基礎とし、当該特例認定相続承継会社等が当該外国会社その他政令で定める法人の株式等を有していなかつたものとして財務省令で定めるところにより計算した価額）を前項の特例経営相続承継受贈者に係る相続税の課税価格とみなして、相続税法第十三条から第十九条までの規定を適用して政令で定めるところにより計算した当該特例経営相続承継受贈者の相続税の額
art-70-7-8/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-4
inheritance tax subject to deferral: the amount of inheritance tax of the special business successor donee upon inheritance referred to in the preceding paragraph, calculated pursuant to the provisions of Cabinet Order by applying the provisions of Articles 13 through 19 of the Inheritance Tax Act and deeming the value of the special eligible inherited unlisted shares or similar interests to which the provisions of that paragraph apply (or, in the case where the special certified inheritance succession company relating to those special eligible inherited unlisted shares or similar interests, or a specially related company of that special certified inheritance succession company that is a corporation having a controlling relationship with that special certified inheritance succession company (referred to as the "special certified inheritance succession company, etc." in this item), holds shares, etc. (including investment equity prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations) of a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to one falling under a specially related company of that special certified inheritance succession company) or any other corporation specified by Cabinet Order, the value calculated pursuant to the provisions of Order of the Ministry of Finance, on the basis of the value of the shares, etc. of that special certified inheritance succession company at the time of the gift to which the provisions of Article 70-7-5, paragraph (1) apply of the special eligible gifted unlisted shares or similar interests referred to in the preceding paragraph, on the assumption that the special certified inheritance succession company, etc. did not hold the shares, etc. of that foreign company or that other corporation specified by Cabinet Order) to be the taxable value of inheritance tax relating to the special business successor donee upon inheritance referred to in that paragraph;
machine translation, not official
**五** 特例経営相続承継期間 第七十条の七の五第一項の規定の適用に係る贈与の日の属する年分の同項に規定する贈与税の申告書の提出期限の翌日から次に掲げる日のいずれか早い日までの間に当該贈与に係る特例贈与者（特例経営相続承継受贈者の同項の規定の適用に係る贈与が当該特例贈与者の第七十条の七第十五項（第三号に係る部分に限り、第七十条の七の五第十一項において準用する場合を含む。）の規定の適用に係るものである場合には、第七十条の七第一項又は第七十条の七の五第一項の規定の適用を受けていた者として政令で定める者に前項の特例対象受贈非上場株式等に係る特例認定相続承継会社の非上場株式等の贈与をした者。第五項及び第六項並びに第十項において準用する第七十条の七の二第十五項において同じ。）について相続が開始した場合における当該相続の開始の日から当該次に掲げる日のいずれか早い日又は当該贈与に係る特例経営相続承継受贈者の死亡の日の前日のいずれか早い日までの期間をいう。
art-70-7-8/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-5
special business inheritance succession period: This means, in the case where succession has commenced with regard to the special donor relating to the gift to which the provisions of Article 70-7-5, paragraph (1) apply (or, in the case where the gift to which the provisions of that paragraph apply received by the special business successor donee upon inheritance is a gift by that special donor to which the provisions of Article 70-7, paragraph (15) (limited to the part relating to item (iii), and including the case where it is applied mutatis mutandis pursuant to Article 70-7-5, paragraph (11)) apply, the person who made, to the person specified by Cabinet Order as a person who had received the application of the provisions of Article 70-7, paragraph (1) or Article 70-7-5, paragraph (1), a gift of unlisted shares or similar interests of the special certified inheritance succession company relating to the special eligible gifted unlisted shares or similar interests referred to in the preceding paragraph; the same applies in paragraphs (5) and (6) and in Article 70-7-2, paragraph (15) as applied mutatis mutandis pursuant to paragraph (10)) during the period from the day following the due date for filing the gift tax return prescribed in Article 70-7-5, paragraph (1) for the year that includes the day of that gift until the earlier of the following days, the period from the day of the commencement of the succession until whichever is earlier of the earlier of those following days and the day preceding the day of the death of the special business successor donee upon inheritance relating to that gift:
machine translation, not official
**イ** 当該特例経営相続承継受贈者の最初の第七十条の七の五第一項の規定の適用に係る贈与の日の属する年分の同項に規定する贈与税の申告書の提出期限の翌日以後五年を経過する日
art-70-7-8/par-2/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-5/sub-1
the day on which five years have elapsed from the day following the due date for filing the gift tax return prescribed in Article 70-7-5, paragraph (1) for the year that includes the day of the first gift to which the provisions of that paragraph apply for that special business successor donee upon inheritance;
machine translation, not official
**ロ** 当該特例経営相続承継受贈者の最初の第七十条の七の六第一項の規定の適用に係る相続に係る相続税の申告書の提出期限の翌日以後五年を経過する日
art-70-7-8/par-2/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-5/sub-2
the day on which five years have elapsed from the day following the due date for filing the inheritance tax return relating to the first inheritance to which the provisions of Article 70-7-6, paragraph (1) apply for that special business successor donee upon inheritance;
machine translation, not official
**六** 経営相続報告基準日 次のイ又はロに掲げる期間の区分に応じイ又はロに定める日をいう。
art-70-7-8/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-6
base date for management reports for inheritance: This means the day specified in (a) or (b) according to the category of periods listed in (a) or (b):
machine translation, not official
**イ** 特例経営相続承継期間 第七十条の七の五第一項の規定の適用に係る贈与の日の属する年分の同項に規定する贈与税の申告書の提出期限（特例経営相続承継受贈者が同項の規定の適用を受ける前に同項の特例対象受贈非上場株式等に係る特例認定相続承継会社の非上場株式等について第七十条の七の六第一項の規定の適用を受けている場合には、相続税の申告書の提出期限）の翌日から一年を経過するごとの日（第六項において「第一種相続基準日」という。）
art-70-7-8/par-2/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-6/sub-1
the special business inheritance succession period: each day on which one year elapses from the day following the due date for filing the gift tax return prescribed in Article 70-7-5, paragraph (1) for the year that includes the day of the gift to which the provisions of that paragraph apply (or, in the case where, before receiving the application of the provisions of that paragraph, the special business successor donee upon inheritance has received the application of the provisions of Article 70-7-6, paragraph (1) with regard to unlisted shares or similar interests of the special certified inheritance succession company relating to the special eligible gifted unlisted shares or similar interests referred to in Article 70-7-5, paragraph (1), the due date for filing the inheritance tax return) (referred to as the "type 1 inheritance base date" in paragraph (6));
machine translation, not official
**ロ** 特例経営相続承継期間（前項の規定の適用を受ける特例経営相続承継受贈者に係る特例贈与者が前号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合にあつては、当該特例経営相続承継受贈者に係る第七十条の七の五第二項第七号に規定する特例経営贈与承継期間）の末日の翌日から納税猶予分の相続税額（既に次項において準用する第七十条の七の二第四項又は第五項の規定の適用があつた場合には、次項の規定の適用があつた特例対象相続非上場株式等の価額に対応する部分の額として政令で定めるところにより計算した金額を除く。第六項及び第七項において「猶予中相続税額」という。）に相当する相続税の全部につき前項、次項において準用する同条第三項から第五項まで、第八項において準用する同条第十二項、第九項において準用する同条第十三項及び第十項において準用する同条第十五項の規定による納税の猶予に係る期限が確定する日までの期間 当該末日の翌日から三年を経過するごとの日（第六項において「第二種相続基準日」という。）
art-70-7-8/par-2/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-6/sub-2
the period from the day following the last day of the special business inheritance succession period (or, in the case where the special donor relating to the special business successor donee upon inheritance who receives the application of the provisions of the preceding paragraph has died on or after the day following the earlier of the days listed in (a) or (b) of the preceding item, the special business gift succession period prescribed in Article 70-7-5, paragraph (2), item (vii) relating to that special business successor donee upon inheritance) until the day on which the deadline of the tax payment grace period under the provisions of the preceding paragraph, Article 70-7-2, paragraphs (3) through (5) as applied mutatis mutandis pursuant to the following paragraph, paragraph (12) of that Article as applied mutatis mutandis pursuant to paragraph (8), paragraph (13) of that Article as applied mutatis mutandis pursuant to paragraph (9) and paragraph (15) of that Article as applied mutatis mutandis pursuant to paragraph (10) is fixed for all of the inheritance tax equivalent to the inheritance tax subject to deferral (excluding, in the case where the provisions of Article 70-7-2, paragraph (4) or paragraph (5) as applied mutatis mutandis pursuant to the following paragraph have already been applied, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of the special eligible inherited unlisted shares or similar interests to which the provisions of the following paragraph were applied; referred to as the "amount of inheritance tax under a grace period" in paragraphs (6) and (7)): each day on which three years elapse from the day following that last day (referred to as the "type 2 inheritance base date" in paragraph (6)).
machine translation, not official
**第三項** 第七十条の七の二第三項（第二号を除く。）、第四項及び第五項の規定は、第一項の規定による納税の猶予に係る期限の確定について準用する。この場合において、同条第三項第三号中「前条第一項」とあるのは「第七十条の七第一項」と、同項第四号中「いずれかの者」とあるのは「いずれかの者（当該特例経営相続承継受贈者以外の特例経営相続承継受贈者、第七十条の七の五第一項の規定の適用を受ける同条第二項第六号に規定する特例経営承継受贈者及び第七十条の七の六第一項の規定の適用を受ける同条第二項第七号に規定する特例経営承継相続人等を除く。）」と、同条第四項の表の第一号の上欄中「前条第一項」とあるのは「第七十条の七第一項」と読み替えるものとする。
art-70-7-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-3
The provisions of Article 70-7-2, paragraph (3) (excluding item (ii)), paragraph (4) and paragraph (5) apply mutatis mutandis to the fixing of the deadline of the tax payment grace period under the provisions of paragraph (1). In this case, the phrase "paragraph (1) of the preceding Article" in paragraph (3), item (iii) of that Article is deemed to be replaced with "Article 70-7, paragraph (1)", the phrase "any of the persons" in item (iv) of that paragraph is deemed to be replaced with "any of the persons (excluding special business successor donees upon inheritance other than that special business successor donee upon inheritance, a special business successor donee prescribed in Article 70-7-5, paragraph (2), item (vi) who receives the application of the provisions of paragraph (1) of that Article, and a special business successor heir, etc. prescribed in Article 70-7-6, paragraph (2), item (vii) who receives the application of the provisions of paragraph (1) of that Article)", and the phrase "paragraph (1) of the preceding Article" in the left-hand column of item (i) of the table in paragraph (4) of that Article is deemed to be replaced with "Article 70-7, paragraph (1)".
machine translation, not official
**第四項** 第七十条の七の二第六項の規定は、第一項の規定の適用を受けようとする特例経営相続承継受贈者が納税猶予分の相続税額につき特例対象相続非上場株式等（合併により当該特例対象相続非上場株式等に係る特例認定相続承継会社が消滅した場合その他の財務省令で定める場合には、当該特例対象相続非上場株式等に相当するものとして財務省令で定めるもの。以下この条において同じ。）の全てを担保として提供した場合について準用する。
art-70-7-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-4
The provisions of Article 70-7-2, paragraph (6) apply mutatis mutandis in the case where the special business successor donee upon inheritance who seeks to receive the application of the provisions of paragraph (1) has provided all of the special eligible inherited unlisted shares or similar interests (or, in the case where the special certified inheritance succession company relating to those special eligible inherited unlisted shares or similar interests has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, those specified by Order of the Ministry of Finance as equivalent to those special eligible inherited unlisted shares or similar interests; the same applies hereinafter in this Article) as security for the inheritance tax subject to deferral.
machine translation, not official
**第五項** 第一項の規定は、同項の規定の適用を受けようとする特例経営相続承継受贈者が提出する相続税の申告書に、特例対象受贈非上場株式等の全部若しくは一部につき同項の規定の適用を受けようとする旨の記載がない場合又は次に掲げる書類の添付がない場合には、適用しない。
art-70-7-8/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-5
The provisions of paragraph (1) do not apply in the case where the inheritance tax return filed by the special business successor donee upon inheritance seeking the application of the provisions of that paragraph does not state that the special business successor donee upon inheritance seeks the application of the provisions of that paragraph for all or part of the special eligible gifted unlisted shares or similar interests, or where the following documents are not attached to that return:
machine translation, not official
**一** 当該特例対象受贈非上場株式等の明細及び納税猶予分の相続税額の計算に関する明細その他財務省令で定める事項を記載した書類
art-70-7-8/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-5/item-1
a document stating details of those special eligible gifted unlisted shares or similar interests, details concerning the calculation of the inheritance tax subject to deferral and other matters specified by Order of the Ministry of Finance;
machine translation, not official
**二** 当該特例対象受贈非上場株式等に係る特例贈与者の死亡の日の翌日以後最初に到来する経営相続報告基準日の翌日から五月（当該特例贈与者が第二項第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合にあつては、三月）を経過する日が当該特例贈与者の死亡に係る相続税の申告書の提出期限までに到来する場合には、当該特例対象受贈非上場株式等に係る特例認定相続承継会社の経営に関する事項として財務省令で定めるものを記載した書類
art-70-7-8/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-5/item-2
in the case where the day on which five months (or, in the case where the special donor relating to those special eligible gifted unlisted shares or similar interests has died on or after the day following the earlier of the days listed in paragraph (2), item (v), (a) or (b), three months) have elapsed from the day following the first base date for management reports for inheritance arriving on or after the day following the day of the death of that special donor arrives by the due date for filing the inheritance tax return relating to the death of that special donor, a document stating the matters specified by Order of the Ministry of Finance as matters concerning the management of the special certified inheritance succession company relating to those special eligible gifted unlisted shares or similar interests;
machine translation, not official
**三** 第一項の規定の適用に係る相続の開始の時において、当該特例経営相続承継受贈者が第二項第一号イからハまでに掲げる要件の全てを満たし、かつ、当該特例対象受贈非上場株式等に係る特例認定相続承継会社が同項第二号イからホまでに掲げる要件（当該特例経営相続承継受贈者に係る特例贈与者が同項第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合には、同項第二号ハに掲げるものを除く。）その他財務省令で定める要件を満たしていることを財務省令で定めるところにより証する書類
art-70-7-8/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-5/item-3
a document certifying, pursuant to the provisions of Order of the Ministry of Finance, that, at the time of the commencement of the succession to which the provisions of paragraph (1) apply, that special business successor donee upon inheritance satisfies all of the requirements listed in paragraph (2), item (i), (a) through (c), and the special certified inheritance succession company relating to those special eligible gifted unlisted shares or similar interests satisfies the requirements listed in item (ii), (a) through (e) of that paragraph (or, in the case where the special donor relating to that special business successor donee upon inheritance has died on or after the day following the earlier of the days listed in item (v), (a) or (b) of that paragraph, excluding the requirement listed in item (ii), (c) of that paragraph) and the other requirements specified by Order of the Ministry of Finance.
machine translation, not official
**第六項** 第一項の規定の適用を受ける特例経営相続承継受贈者は、特例対象相続非上場株式等に係る特例贈与者の死亡の日の翌日から猶予中相続税額に相当する相続税の全部につき同項、第三項において準用する第七十条の七の二第三項から第五項まで、第八項において準用する同条第十二項、第九項において準用する同条第十三項又は第十項において準用する同条第十五項の規定による納税の猶予に係る期限が確定する日までの間に経営相続報告基準日（当該特例対象相続非上場株式等に係る特例贈与者の死亡の日の翌日以後最初に到来する経営相続報告基準日の翌日から五月（当該特例贈与者が第二項第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合にあつては、三月）を経過する日が当該特例贈与者の死亡に係る相続税の申告書の提出期限までに到来する場合における当該最初に到来する経営相続報告基準日を除く。）が存する場合には、届出期限（第一種相続基準日の翌日から五月を経過する日及び第二種相続基準日の翌日から三月を経過する日をいう。第八項及び第十三項において同じ。）までに、政令で定めるところにより引き続いて第一項の規定の適用を受けたい旨及び同項の特例対象相続非上場株式等に係る特例認定相続承継会社の経営に関する事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-70-7-8/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-6
If, during the period from the day following the day of the death of the special donor relating to the special eligible inherited unlisted shares or similar interests until the day on which the deadline of the tax payment grace period under the provisions of paragraph (1), Article 70-7-2, paragraphs (3) through (5) as applied mutatis mutandis pursuant to paragraph (3) of this Article, paragraph (12) of that Article as applied mutatis mutandis pursuant to paragraph (8), paragraph (13) of that Article as applied mutatis mutandis pursuant to paragraph (9), or paragraph (15) of that Article as applied mutatis mutandis pursuant to paragraph (10) is fixed for all of the inheritance tax equivalent to the amount of inheritance tax under a grace period, there is a base date for management reports for inheritance (excluding, in the case where the day on which five months (or, in the case where that special donor has died on or after the day following the earlier of the days listed in paragraph (2), item (v), (a) or (b), three months) have elapsed from the day following the first base date for management reports for inheritance arriving on or after the day following the day of the death of the special donor relating to those special eligible inherited unlisted shares or similar interests arrives by the due date for filing the inheritance tax return relating to the death of that special donor, that first base date for management reports for inheritance), the special business successor donee upon inheritance to whom the provisions of paragraph (1) apply must, by the notification deadline (meaning the day on which five months have elapsed from the day following the type 1 inheritance base date and the day on which three months have elapsed from the day following the type 2 inheritance base date; the same applies in paragraph (8) and paragraph (13)), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that the special business successor donee upon inheritance wishes to continue to receive the application of the provisions of paragraph (1) and matters concerning the management of the special certified inheritance succession company relating to the special eligible inherited unlisted shares or similar interests referred to in that paragraph.
machine translation, not official
**第七項** 第七十条の七の二第十一項の規定は、猶予中相続税額に相当する相続税並びに当該相続税に係る利子税及び延滞税の徴収を目的とする国の権利の時効について準用する。
art-70-7-8/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-7
The provisions of Article 70-7-2, paragraph (11) apply mutatis mutandis to the prescription of the national government's right to collect the inheritance tax equivalent to the amount of inheritance tax under a grace period and the interest tax and delinquent tax relating to that inheritance tax.
machine translation, not official
**第八項** 第七十条の七の二第十二項の規定は、第六項の届出書が届出期限までに納税地の所轄税務署長に提出されない場合について準用する。
art-70-7-8/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-8
The provisions of Article 70-7-2, paragraph (12) apply mutatis mutandis in the case where the written notification referred to in paragraph (6) is not submitted to the district director with jurisdiction over the place for tax payment by the notification deadline.
machine translation, not official
**第九項** 第七十条の七の二第十三項の規定は、第一項の規定による納税の猶予に係る期限の繰上げについて準用する。
art-70-7-8/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-9
The provisions of Article 70-7-2, paragraph (13) apply mutatis mutandis to the acceleration of the deadline of the tax payment grace period under the provisions of paragraph (1).
machine translation, not official
**第十項** 第七十条の七の二第十四項及び第十五項の規定は、特例経営相続承継受贈者が第一項の規定の適用を受けようとする場合又は同項の規定による納税の猶予がされた場合における国税通則法、国税徴収法及び相続税法の規定の適用について準用する。この場合において、同条第十四項第十一号中「当該対象非上場株式等の価額に百分の二十を乗じて計算した価額」とあるのは「零」と、「当該認定承継会社等が当該株式等を有していなかつたものとして計算した価額に百分の二十を乗じて計算した価額と当該株式等の価額との合計額」とあるのは「当該株式等の価額」と、同条第十五項中「経営承継相続人等」とあるのは「特例経営相続承継受贈者」と、「被相続人」とあるのは「特例贈与者」と、「第七十条の七の二第二項第一号」とあるのは「第七十条の七の八第二項第二号」と、「についての相続税の納税猶予及び免除」とあるのは「の特例贈与者が死亡した場合の相続税の納税猶予及び免除の特例」と、「認定承継会社」とあるのは「特例認定相続承継会社」と、「」と、「株主」とあるのは「又は同項第一号に規定する特例経営相続承継受贈者」と、「株主」と、「同条第一項の」とあるのは「当該」と、「同項」とあるのは「同条第一項」と、「定める」」とあるのは「定め、若しくは当該相続税の免除を取り消す」」と、「第七十条の七の二第一項の」とあるのは「第七十条の七の八第一項の」と、「第七十条の七の二の」とあるのは「第七十条の七の八の」と読み替えるものとする。
art-70-7-8/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-10
The provisions of Article 70-7-2, paragraphs (14) and (15) apply mutatis mutandis to the application of the provisions of the Act on General Rules for National Taxes, the National Tax Collection Act and the Inheritance Tax Act in the case where a special business successor donee upon inheritance seeks the application of the provisions of paragraph (1) or a tax payment grace period has been granted under the provisions of that paragraph. In this case, the phrase "the value calculated by multiplying the value of those covered unlisted shares or similar interests by 20 percent" in paragraph (14), item (xi) of that Article is deemed to be replaced with "zero", the phrase "the sum of the value calculated by multiplying the value calculated on the assumption that the certified succession company, etc. did not hold those shares, etc. by 20 percent and the value of those shares, etc." in that item is deemed to be replaced with "the value of those shares, etc.", the phrase "successor heir, etc." in paragraph (15) of that Article is deemed to be replaced with "special business successor donee upon inheritance", the phrase "decedent" is deemed to be replaced with "special donor", the phrase "Article 70-7-2, paragraph (2), item (i)" is deemed to be replaced with "Article 70-7-8, paragraph (2), item (ii)", the phrase "(Tax Payment Grace Period and Exemption for Inheritance Tax on Unlisted Shares or Similar Interests)" is deemed to be replaced with "(Special Provisions on Tax Payment Grace Period and Exemption for Inheritance Tax Where a Special Donor of Unlisted Shares or Similar Interests Has Died)", the phrase "certified succession company" is deemed to be replaced with "special certified inheritance succession company", the words "', the phrase 'its shareholders" are deemed to be replaced with " or the special business successor donee upon inheritance prescribed in item (i) of that paragraph', the phrase 'its shareholders", the phrase "referred to in paragraph (1) of that Article" is deemed to be replaced with "that", the phrase "that paragraph" is deemed to be replaced with "paragraph (1) of that Article", the phrase "determine the inheritance tax under the tax payment grace period to be exempted" is deemed to be replaced with "determine the inheritance tax under the tax payment grace period to be exempted, or rescind the exemption from that inheritance tax", the phrase "Article 70-7-2, paragraph (1)" is deemed to be replaced with "Article 70-7-8, paragraph (1)", and the phrase "Article 70-7-2" is deemed to be replaced with "Article 70-7-8".
machine translation, not official
**第十一項** 第七十条の七の二第十六項から第二十一項までの規定は、第一項の規定により納税の猶予がされた相続税の免除について準用する。この場合において、同条第十六項第二号中「前条第一項」とあるのは「第七十条の七第一項」と、同条第十九項及び第二十項中「第二十八項」とあるのは「第七十条の七の八第十八項において準用する第七十条の七の六第二十三項」と読み替えるものとする。
art-70-7-8/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-11
The provisions of Article 70-7-2, paragraphs (16) through (21) apply mutatis mutandis to the exemption from inheritance tax for which a tax payment grace period has been granted under the provisions of paragraph (1). In this case, the phrase "paragraph (1) of the preceding Article" in paragraph (16), item (ii) of that Article is deemed to be replaced with "Article 70-7, paragraph (1)", and the phrase "paragraph (28)" in paragraphs (19) and (20) of that Article is deemed to be replaced with "Article 70-7-6, paragraph (23) as applied mutatis mutandis pursuant to Article 70-7-8, paragraph (18)".
machine translation, not official
**第十二項** 第七十条の七の二第二十二項から第二十六項までの規定は、特例認定相続承継会社について同条第二十二項に規定する評定が行われた場合における納税猶予分の相続税額の計算及び免除について準用する。
art-70-7-8/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-12
The provisions of Article 70-7-2, paragraphs (22) through (26) apply mutatis mutandis to the calculation of and exemption from the inheritance tax subject to deferral in the case where the assessment prescribed in paragraph (22) of that Article has been made with regard to a special certified inheritance succession company.
machine translation, not official
**第十三項** 第七十条の七の二第二十七項の規定は、第六項又は第十一項において準用する同条第十六項の届出書が届出期限又は同項の免除届出期限までに提出されなかつた場合について準用する。
art-70-7-8/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-13
The provisions of Article 70-7-2, paragraph (27) apply mutatis mutandis in the case where the written notification referred to in paragraph (6), or in paragraph (16) of that Article as applied mutatis mutandis pursuant to paragraph (11), has not been submitted by the notification deadline or the deadline for notification of exemption referred to in that paragraph.
machine translation, not official
**第十四項** 第七十条の七の二第三十一項から第三十九項までの規定は、第一項の特例対象相続非上場株式等に係る特例認定相続承継会社が同条第三十二項に規定する災害等によつて被害を受けた場合について準用する。
art-70-7-8/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-14
The provisions of Article 70-7-2, paragraphs (31) through (39) apply mutatis mutandis in the case where the special certified inheritance succession company relating to the special eligible inherited unlisted shares or similar interests referred to in paragraph (1) has suffered damage from a disaster, etc. prescribed in paragraph (32) of that Article.
machine translation, not official
**第十五項** 第七十条の七の二第四十項の規定は、経済産業大臣又は経済産業局長が、第一項の規定の適用を受ける特例経営相続承継受贈者又は同項の特例対象相続非上場株式等若しくは当該特例対象相続非上場株式等に係る特例認定相続承継会社について、第三項において準用する同条第三項から第五項までの規定による納税の猶予に係る期限の確定に係る事実に関し、法令の規定に基づき認定、確認、報告の受理その他の行為をしたことにより当該事実があつたことを知つた場合について準用する。
art-70-7-8/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-15
The provisions of Article 70-7-2, paragraph (40) apply mutatis mutandis in the case where the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry has come to know, with regard to the special business successor donee upon inheritance who receives the application of the provisions of paragraph (1), the special eligible inherited unlisted shares or similar interests referred to in that paragraph or the special certified inheritance succession company relating to those special eligible inherited unlisted shares or similar interests, that a fact relating to the fixing of the deadline of the tax payment grace period under the provisions of paragraphs (3) through (5) of that Article as applied mutatis mutandis pursuant to paragraph (3) has occurred, through having made a certification or confirmation, accepted a report or performed any other act concerning that fact pursuant to the provisions of laws and regulations.
machine translation, not official
**第十六項** 第七十条の七の二第四十一項の規定は、税務署長が、経済産業大臣又は経済産業局長の事務（第一項の規定の適用を受ける特例経営相続承継受贈者に関する事務で、前項において準用する同条第四十項の規定の適用に係るものに限る。）の処理を適正かつ確実に行うため必要があると認める場合について準用する。
art-70-7-8/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-16
The provisions of Article 70-7-2, paragraph (41) apply mutatis mutandis in the case where the district director finds it necessary in order for the affairs of the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry (limited to affairs concerning the special business successor donee upon inheritance who receives the application of the provisions of paragraph (1) that relate to the application of the provisions of paragraph (40) of that Article as applied mutatis mutandis pursuant to the preceding paragraph) to be processed properly and reliably.
machine translation, not official
**第十七項** 第七十条の七の六第十三項から第二十項までの規定は、第一項の特例対象相続非上場株式等に係る特例認定相続承継会社の事業の継続が困難な事由として政令で定める事由が生じた場合において、同項の規定の適用を受ける特例経営相続承継受贈者が当該特例対象相続非上場株式等の全部若しくは一部の譲渡若しくは贈与をしたとき、又は当該特例認定相続承継会社が合併、株式交換、株式移転若しくは解散をしたときについて準用する。
art-70-7-8/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-17
The provisions of Article 70-7-6, paragraphs (13) through (20) apply mutatis mutandis in the case where a reason specified by Cabinet Order as a reason making it difficult for the special certified inheritance succession company relating to the special eligible inherited unlisted shares or similar interests referred to in paragraph (1) to continue its business has arisen, when the special business successor donee upon inheritance who receives the application of the provisions of that paragraph has made a transfer or gift of all or part of those special eligible inherited unlisted shares or similar interests, or when that special certified inheritance succession company has undergone a merger, share exchange or share transfer or has dissolved.
machine translation, not official
**第十八項** 第七十条の七の六第二十三項及び第二十四項の規定は、第三項において準用する第七十条の七の二第三項から第五項まで、第八項において準用する同条第十二項、第九項において準用する同条第十三項、第十項において準用する同条第十五項又は前項において準用する第七十条の七の六第十三項若しくは第十五項の規定により納税の猶予に係る期限が確定したことによる利子税の納付について準用する。
art-70-7-8/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-18
The provisions of Article 70-7-6, paragraphs (23) and (24) apply mutatis mutandis to the payment of interest tax due to the deadline of the tax payment grace period having been fixed pursuant to the provisions of Article 70-7-2, paragraphs (3) through (5) as applied mutatis mutandis pursuant to paragraph (3) of this Article, paragraph (12) of that Article as applied mutatis mutandis pursuant to paragraph (8), paragraph (13) of that Article as applied mutatis mutandis pursuant to paragraph (9), paragraph (15) of that Article as applied mutatis mutandis pursuant to paragraph (10), or Article 70-7-6, paragraph (13) or paragraph (15) as applied mutatis mutandis pursuant to the preceding paragraph.
machine translation, not official
**第十九項** 第三項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-70-7-8/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-19
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第七十条の七の九（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — Tax Payment Grace Period and Exemption for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations
caption: machine translation, not official
art-70-7-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9
**第一項** 認定医療法人（地域における医療及び介護の総合的な確保を推進するための関係法律の整備等に関する法律（平成二十六年法律第八十三号）附則第一条第二号に掲げる規定の施行の日（以下第七十条の七の十二までにおいて「平成二十六年改正医療法施行日」という。）から令和十一年十二月三十一日までの間に厚生労働大臣認定を受けた医療法人に限る。）の持分を有する個人（第四項において「贈与者」という。）が当該持分の全部又は一部の放棄をしたことにより、当該認定医療法人の持分を有する他の個人（以下この条において「受贈者」という。）に対して贈与税が課される場合には、当該受贈者の当該放棄があつた日の属する年分の贈与税で相続税法第二十八条第一項の規定による期限内申告書（当該期限内申告書の提出期限前に当該受贈者が死亡した場合には、当該受贈者の相続人（包括受遺者を含む。以下この条において同じ。）が提出する同法第二十八条第二項の規定による期限内申告書を含む。以下第七十条の七の十一までにおいて「贈与税の申告書」という。）の提出により納付すべきものの額のうち、当該放棄により受けた利益（以下第七十条の七の十一まで及び第七十条の七の十四において「経済的利益」という。）の価額で当該贈与税の申告書にこの項の規定の適用を受けようとする旨の記載があるものに係る納税猶予分の贈与税額（当該経済的利益の価額を当該受贈者に係る当該年分の贈与税の課税価格とみなして、同法第二十一条の五及び第二十一条の七の規定（第七十条の二の四及び第七十条の二の五の規定を含む。）を適用して計算した金額をいう。以下この条において同じ。）に相当する贈与税については、政令で定めるところにより当該年分の贈与税の申告書の提出期限までに当該納税猶予分の贈与税額に相当する担保を提供した場合に限り、同法第三十三条の規定にかかわらず、認定移行計画に記載された移行期限まで、その納税を猶予する。
art-70-7-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
In the case where, as a result of an individual who holds an equity interest in a certified medical care corporation (limited to a medical care corporation that has received approval by the Minister of Health, Labour and Welfare during the period from the effective date of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act on the Arrangement of Related Acts for Promoting the Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 83 of 2014) (referred to as the "effective date of the 2014 Medical Care Act amendments" hereinafter through Article 70-7-12) to December 31, 2029) (referred to as the "donor" in paragraph (4)) having waived all or part of that equity interest, gift tax is imposed on another individual who holds an equity interest in that certified medical care corporation (referred to as the "donee" hereinafter in this Article), with regard to the gift tax equivalent to the gift tax subject to deferral (meaning the amount calculated by deeming the value of that economic benefit to be the taxable value of gift tax for that year relating to that donee and applying the provisions of Article 21-5 and Article 21-7 of the Inheritance Tax Act (including the provisions of Article 70-2-4 and Article 70-2-5); the same applies hereinafter in this Article) relating to the value of the benefit received through that waiver (referred to as the "economic benefit" hereinafter through Article 70-7-11 and in Article 70-7-14) for which that gift tax return states that the donee seeks the application of the provisions of this paragraph, out of the amount of the gift tax of that donee for the year that includes the day on which that waiver took place that is payable upon the filing of the return filed by the due date under the provisions of Article 28, paragraph (1) of the Inheritance Tax Act (including, in the case where that donee has died before the due date for filing that return filed by the due date, the return filed by the due date under the provisions of Article 28, paragraph (2) of that Act filed by the heir of that donee (including a universal legatee; the same applies hereinafter in this Article); referred to as the "gift tax return" hereinafter through Article 70-7-11), notwithstanding the provisions of Article 33 of that Act, a grace period is granted for the payment of that tax until the transition deadline stated in the certified transition plan, only in the case where security equivalent to that gift tax subject to deferral has been provided by the due date for filing the gift tax return for that year pursuant to the provisions of Cabinet Order.
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**第二項** この条から第七十条の七の十四までにおいて、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-70-7-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2
In this Article through Article 70-7-14, the meanings of the terms listed in the following items are as prescribed respectively in those items:
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**一** 認定医療法人 良質な医療を提供する体制の確立を図るための医療法等の一部を改正する法律（平成十八年法律第八十四号。以下この条、第七十条の七の十二及び第七十条の七の十四において「平成十八年医療法等改正法」という。）附則第十条の四第一項に規定する認定医療法人をいう。
art-70-7-9/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2/item-1
certified medical care corporation: This means a certified medical care corporation prescribed in Article 10-4, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. for Establishing a System for Providing Quality Medical Care (Act No. 84 of 2006; referred to as the "2006 Medical Care Act, etc. Amendment Act" hereinafter in this Article, Article 70-7-12 and Article 70-7-14);
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**二** 持分 平成十八年医療法等改正法附則第十条の三第三項第二号に規定する持分をいう。
art-70-7-9/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2/item-2
equity interest: This means an equity interest prescribed in Article 10-3, paragraph (3), item (ii) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act;
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**三** 認定移行計画 平成十八年医療法等改正法附則第十条の四第二項に規定する認定移行計画をいう。
art-70-7-9/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2/item-3
certified transition plan: This means a certified transition plan prescribed in Article 10-4, paragraph (2) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act;
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**四** 厚生労働大臣認定 平成十八年医療法等改正法附則第十条の三第一項の規定による厚生労働大臣の認定をいう。
art-70-7-9/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2/item-4
approval by the Minister of Health, Labour and Welfare: This means the approval by the Minister of Health, Labour and Welfare under the provisions of Article 10-3, paragraph (1) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act;
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**五** 移行期限 平成十八年医療法等改正法附則第十条の三第二項の規定により認定移行計画に記載された移行の期限をいう。
art-70-7-9/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2/item-5
transition deadline: This means the deadline for the transition stated in the certified transition plan pursuant to the provisions of Article 10-3, paragraph (2) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act;
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**六** 基金拠出型医療法人 平成十八年医療法等改正法附則第十条の三第二項第一号ハに規定する基金拠出型医療法人をいう。
art-70-7-9/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2/item-6
fund-contribution type medical care corporation: This means a fund-contribution type medical care corporation prescribed in Article 10-3, paragraph (2), item (i), (c) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act.
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**第三項** 次に掲げる者が、その者に係る相続税法第二十一条の九第五項に規定する特定贈与者が認定医療法人の持分を放棄したことにより経済的利益について第一項の規定の適用を受ける場合には、当該経済的利益については、同法第二章第三節の規定は、適用しない。
art-70-7-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-3
In the case where any of the following persons receives the application of the provisions of paragraph (1) with regard to an economic benefit as a result of the specified donor prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act relating to that person having waived an equity interest in a certified medical care corporation, the provisions of Chapter II, Section 3 of that Act do not apply to that economic benefit:
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**一** 相続税法第二十一条の九第五項に規定する相続時精算課税適用者
art-70-7-9/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-3/item-1
a person subject to taxation for settlement at the time of inheritance prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act;
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**二** 第一項の規定の適用に係る認定医療法人の持分について当該特定贈与者による放棄があつた日の属する年中において、当該特定贈与者から贈与を受けた同項の規定の適用を受ける経済的利益以外の財産について相続税法第二十一条の九第二項（第七十条の二の六第一項、第七十条の二の七第一項（第七十条の二の八において準用する場合を含む。）又は第七十条の三第一項において準用する場合を含む。）の届出書を提出する者
art-70-7-9/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-3/item-2
a person who submits the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act (including the case where it is applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1), Article 70-2-7, paragraph (1) (including the case where it is applied mutatis mutandis pursuant to Article 70-2-8) or Article 70-3, paragraph (1)) with regard to property other than the economic benefit to which the provisions of paragraph (1) apply that the person received by gift from that specified donor during the year that includes the day on which the waiver by that specified donor of the equity interest in the certified medical care corporation to which the provisions of that paragraph apply took place.
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**第四項** 第一項の規定の適用を受けようとする受贈者が、同項の贈与者による認定医療法人の持分の放棄があつた日から同項の経済的利益に係る贈与税の申告書の提出期限までの間に同項の認定医療法人の持分に基づき出資額に応じた払戻しを受けた場合若しくは当該持分の譲渡をした場合又は次条第一項の規定の適用を受ける場合には、第一項の規定は、適用しない。
art-70-7-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-4
The provisions of paragraph (1) do not apply in the case where the donee seeking the application of the provisions of that paragraph has received a refund according to the amount of contribution based on the equity interest in the certified medical care corporation referred to in that paragraph or has made a transfer of that equity interest during the period from the day on which the waiver of the equity interest in the certified medical care corporation by the donor referred to in that paragraph took place until the due date for filing the gift tax return relating to the economic benefit referred to in that paragraph, or in the case where the donee receives the application of the provisions of paragraph (1) of the following Article.
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**第五項** 第一項の規定の適用を受ける受贈者又は同項の規定の適用に係る認定医療法人について次の各号のいずれかに掲げる場合に該当することとなつた場合には、同項の規定の適用を受ける納税猶予分の贈与税額に相当する贈与税については、同項の規定にかかわらず、当該各号に定める日から二月を経過する日（当該各号に定める日から当該二月を経過する日までの間に当該受贈者が死亡した場合には、当該受贈者の相続人が当該受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
art-70-7-9/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5
In the case where the donee who receives the application of the provisions of paragraph (1) or the certified medical care corporation to which the provisions of that paragraph apply has come to fall under any of the cases listed in the following items, notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of that paragraph for the gift tax equivalent to the gift tax subject to deferral to which the provisions of that paragraph apply is the day on which two months have elapsed from the day specified in the relevant item (or, in the case where that donee has died during the period from the day specified in the relevant item until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of that donee came to know of the commencement of the succession due to the death of that donee):
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**一** 当該受贈者が第一項の贈与税の申告書の提出期限から当該認定医療法人の認定移行計画に記載された移行期限までの間に当該認定医療法人の持分に基づき出資額に応じた払戻しを受けた場合 当該払戻しを受けた日
art-70-7-9/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5/item-1
in the case where that donee has received a refund according to the amount of contribution based on the equity interest in that certified medical care corporation during the period from the due date for filing the gift tax return referred to in paragraph (1) until the transition deadline stated in the certified transition plan of that certified medical care corporation: the day on which that refund was received;
machine translation, not official
**二** 当該受贈者が第一項の贈与税の申告書の提出期限から当該認定医療法人の認定移行計画に記載された移行期限までの間に当該認定医療法人の持分の譲渡をした場合 当該譲渡をした日
art-70-7-9/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5/item-2
in the case where that donee has made a transfer of the equity interest in that certified medical care corporation during the period from the due date for filing the gift tax return referred to in paragraph (1) until the transition deadline stated in the certified transition plan of that certified medical care corporation: the day on which that transfer was made;
machine translation, not official
**三** 当該認定医療法人の認定移行計画に記載された移行期限までに平成十八年医療法等改正法附則第十条の二に規定する新医療法人への移行をしなかつた場合 当該移行期限
art-70-7-9/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5/item-3
in the case where that certified medical care corporation has not made the transition to a new medical care corporation prescribed in Article 10-2 of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act by the transition deadline stated in the certified transition plan of that certified medical care corporation: that transition deadline;
machine translation, not official
**四** 当該認定医療法人の認定移行計画について平成十八年医療法等改正法附則第十条の四第二項の規定により厚生労働大臣認定が取り消された場合 当該厚生労働大臣認定が取り消された日
art-70-7-9/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5/item-4
in the case where the approval by the Minister of Health, Labour and Welfare has been revoked with regard to the certified transition plan of that certified medical care corporation pursuant to the provisions of Article 10-4, paragraph (2) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act: the day on which that approval by the Minister of Health, Labour and Welfare was revoked;
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**五** 当該認定医療法人が解散をした場合（合併により消滅をする場合を除く。） 当該解散をした日
art-70-7-9/par-5/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5/item-5
in the case where that certified medical care corporation has dissolved (excluding the case where it is extinguished through a merger): the day of that dissolution;
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**六** 当該認定医療法人が合併により消滅をした場合（合併により医療法人を設立する場合において当該受贈者が持分に代わる金銭その他の財産の交付を受けないときその他の政令で定める場合を除く。） 当該消滅をした日
art-70-7-9/par-5/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5/item-6
in the case where that certified medical care corporation has been extinguished through a merger (excluding the case where a medical care corporation is established through the merger and that donee does not receive delivery of money or other property in lieu of the equity interest, and any other case specified by Cabinet Order): the day of that extinction.
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**第六項** 第一項の規定の適用に係る認定医療法人が認定移行計画に記載された移行期限までに基金拠出型医療法人への移行をする場合において、同項の規定の適用を受ける受贈者が有する当該認定医療法人の持分の一部を財務省令で定めるところにより放棄し、その残余の部分を当該基金拠出型医療法人の平成十八年医療法等改正法附則第十条の三第二項第一号ハに規定する基金（以下この項及び第十一項第二号において「基金」という。）として拠出したときは、当該受贈者の納税猶予分の贈与税額のうち基金として拠出した額に対応する部分の金額として政令で定めるところにより計算した金額に相当する贈与税については、第一項の規定にかかわらず、当該基金拠出型医療法人への移行のための定款の変更に係る医療法第五十四条の九第三項の規定による都道府県知事の認可があつた日から二月を経過する日（当該認可があつた日から当該二月を経過する日までの間に当該受贈者が死亡した場合には、当該受贈者の相続人が当該受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて第一項の規定による納税の猶予に係る期限とする。
art-70-7-9/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-6
In the case where the certified medical care corporation to which the provisions of paragraph (1) apply makes the transition to a fund-contribution type medical care corporation by the transition deadline stated in the certified transition plan, when the donee who receives the application of the provisions of that paragraph has waived, pursuant to the provisions of Order of the Ministry of Finance, part of the equity interest in that certified medical care corporation held by the donee and has contributed the remaining part as a fund prescribed in Article 10-3, paragraph (2), item (i), (c) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act of that fund-contribution type medical care corporation (referred to as the "fund" in this paragraph and paragraph (11), item (ii)), notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of paragraph (1) for the gift tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the amount contributed as the fund, out of the gift tax subject to deferral of that donee, is the day on which two months have elapsed from the day on which the authorization of the prefectural governor under the provisions of Article 54-9, paragraph (3) of the Medical Care Act was granted for the change to the articles of incorporation for the transition to that fund-contribution type medical care corporation (or, in the case where that donee has died during the period from the day on which that authorization was granted until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of that donee came to know of the commencement of the succession due to the death of that donee).
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**第七項** 第一項の規定の適用を受けようとする受贈者が納税猶予分の贈与税額につきその有する同項の規定の適用に係る認定医療法人の持分の全てを担保として提供した場合には、当該持分の価額が当該納税猶予分の贈与税額に満たないときであつても、同項の規定の適用については、当該納税猶予分の贈与税額に相当する担保が提供されたものとみなす。ただし、その後において、その提供された担保の全部又は一部につき変更があつた場合には、この限りでない。
art-70-7-9/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-7
In the case where the donee seeking the application of the provisions of paragraph (1) has provided all of the equity interest in the certified medical care corporation to which the provisions of that paragraph apply held by the donee as security for the gift tax subject to deferral, even when the value of that equity interest is less than that gift tax subject to deferral, security equivalent to that gift tax subject to deferral is deemed to have been provided with regard to the application of the provisions of that paragraph; provided, however, that this does not apply in the case where all or part of the security so provided has subsequently been changed.
machine translation, not official
**第八項** 第一項の規定は、同項の規定の適用を受けようとする受贈者の経済的利益に係る贈与税の申告書に、当該経済的利益につき同項の規定の適用を受けようとする旨の記載がない場合又は当該経済的利益に係る持分の明細及び納税猶予分の贈与税額の計算に関する明細その他財務省令で定める書類の添付がない場合には、適用しない。
art-70-7-9/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-8
The provisions of paragraph (1) do not apply in the case where the gift tax return relating to the economic benefit of the donee seeking the application of the provisions of that paragraph does not state that the donee seeks the application of the provisions of that paragraph for that economic benefit, or where details of the equity interest relating to that economic benefit, details concerning the calculation of the gift tax subject to deferral and other documents specified by Order of the Ministry of Finance are not attached to that return.
machine translation, not official
**第九項** 税務署長は、第一項の規定の適用を受ける受贈者が同項に規定する担保について国税通則法第五十一条第一項の規定による命令に応じない場合には、納税猶予分の贈与税額に相当する贈与税に係る第一項の規定による納税の猶予に係る期限を繰り上げることができる。この場合においては、同法第四十九条第二項及び第三項の規定を準用する。
art-70-7-9/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-9
If the donee who receives the application of the provisions of paragraph (1) does not comply, with regard to the security prescribed in that paragraph, with an order under the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes, the district director may accelerate the deadline of the tax payment grace period under the provisions of paragraph (1) relating to the gift tax equivalent to the gift tax subject to deferral. In this case, the provisions of Article 49, paragraphs (2) and (3) of that Act apply mutatis mutandis.
machine translation, not official
**第十項** 受贈者が第一項の規定の適用を受けようとする場合又は同項の規定による納税の猶予がされた場合における国税通則法、国税徴収法及び相続税法の規定の適用については、次に定めるところによる。
art-70-7-9/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10
With regard to the application of the provisions of the Act on General Rules for National Taxes, the National Tax Collection Act and the Inheritance Tax Act in the case where a donee seeks the application of the provisions of paragraph (1) or a tax payment grace period has been granted under the provisions of that paragraph, the following provisions apply:
machine translation, not official
**一** 第一項の規定の適用があつた場合における贈与税に係る延滞税については、その贈与税の額のうち納税猶予分の贈与税額とその他のものとに区分して、それぞれの税額ごとに国税通則法の延滞税に関する規定を適用する。
art-70-7-9/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-1
with regard to delinquent tax on gift tax in the case where the provisions of paragraph (1) have been applied, the amount of that gift tax is divided into the gift tax subject to deferral and the remainder, and the provisions concerning delinquent tax in the Act on General Rules for National Taxes apply to each of those tax amounts;
machine translation, not official
**二** 第一項の規定の適用を受けようとする受贈者が第七項本文の規定によりその有する認定医療法人の持分の全てを担保として提供する場合には、国税通則法第五十条第二号中「有価証券で税務署長等（国税に関する法律の規定により国税庁長官又は国税局長が担保を徴するものとされている場合には、国税庁長官又は国税局長。以下この条及び次条において同じ。）が確実と認めるもの」とあるのは、「有価証券及び租税特別措置法第七十条の七の九第二項第二号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除）に規定する持分（質権その他の担保権の目的となつていないことその他の財務省令で定める要件を満たすものに限る。）」とし、同法第五十一条第一項の規定は、適用しない。
art-70-7-9/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-2
in the case where the donee seeking the application of the provisions of paragraph (1) provides all of the equity interest in the certified medical care corporation held by the donee as security pursuant to the provisions of the main clause of paragraph (7), the phrase "securities that the district director, etc. (or, in the case where the Commissioner of the National Tax Agency or the regional commissioner is to collect security pursuant to the provisions of the Acts on national tax, the Commissioner of the National Tax Agency or the regional commissioner; the same applies hereinafter in this Article and the following Article) finds to be reliable" in Article 50, item (ii) of the Act on General Rules for National Taxes is deemed to be replaced with "securities and the equity interest prescribed in Article 70-7-9, paragraph (2), item (ii) (Tax Payment Grace Period and Exemption for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations) of the Act on Special Measures Concerning Taxation (limited to one that satisfies the requirements specified by Order of the Ministry of Finance, such as not being the subject of a pledge or other security interest)", and the provisions of Article 51, paragraph (1) of that Act do not apply;
machine translation, not official
**三** 前号の場合において、第七項ただし書の規定の適用があるときは、同号の規定は、適用しない。
art-70-7-9/par-10/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-3
in the case referred to in the preceding item, when the proviso to paragraph (7) applies, the provisions of that item do not apply;
machine translation, not official
**四** 第一項の規定による納税の猶予を受けた贈与税については、国税通則法第六十四条第一項中「延納」とあるのは「延納（租税特別措置法第七十条の七の九第一項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除）の規定による納税の猶予を含む。）」と、同法第七十三条第四項中「延納、」とあるのは「延納（租税特別措置法第七十条の七の九第一項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除）の規定による納税の猶予を含む。以下この項において同じ。）、」とする。
art-70-7-9/par-10/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-10/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-4
with regard to gift tax for which a tax payment grace period has been granted under the provisions of paragraph (1), the phrase "deferred payment" in Article 64, paragraph (1) of the Act on General Rules for National Taxes is deemed to be replaced with "deferred payment (including a tax payment grace period under the provisions of Article 70-7-9, paragraph (1) (Tax Payment Grace Period and Exemption for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations) of the Act on Special Measures Concerning Taxation)", and the phrase "deferred payment," in Article 73, paragraph (4) of that Act is deemed to be replaced with "deferred payment (including a tax payment grace period under the provisions of Article 70-7-9, paragraph (1) (Tax Payment Grace Period and Exemption for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph),";
machine translation, not official
**五** 第一項の規定による納税の猶予に係る期限（第五項、第六項又は前項の規定による当該期限を含む。）は、国税通則法及び国税徴収法中法定納期限又は納期限に関する規定を適用する場合には、相続税法の規定による延納に係る期限に含まれるものとする。
art-70-7-9/par-10/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-10/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-5
the deadline of the tax payment grace period under the provisions of paragraph (1) (including that deadline under the provisions of paragraph (5), paragraph (6) or the preceding paragraph) is to be included in the deadline for deferred payment under the provisions of the Inheritance Tax Act when the provisions concerning the statutory due date for payment or the due date for payment in the Act on General Rules for National Taxes and the National Tax Collection Act are applied;
machine translation, not official
**六** 第一項の規定による納税の猶予を受けた贈与税については、国税通則法第五十二条第四項中「認めるときは、税務署長等」とあるのは「認めるとき（租税特別措置法第七十条の七の九第一項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除）の規定による納税の猶予の担保として同項に規定する経済的利益に係る同項の認定医療法人の持分が提供された場合には、当該認めるとき、又は当該認定医療法人の持分を換価に付しても買受人がないとき）は、税務署長等」と、国税徴収法第三十五条第一項中「一年以上前」とあるのは「一年以上前（当該滞納に係る国税が贈与税である場合にあつては、当該贈与税に係る贈与の前）」と、同法第四十八条第一項中「財産は」とあるのは「財産（租税特別措置法第七十条の七の九第一項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除）の規定による納税の猶予の担保として同項に規定する経済的利益に係る同項の認定医療法人の持分が提供された場合において、当該認定医療法人の持分を換価に付しても買受人がないときにおける当該担保を提供した同項に規定する受贈者の他の財産を除く。）は」とする。
art-70-7-9/par-10/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-10/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-6
with regard to gift tax for which a tax payment grace period has been granted under the provisions of paragraph (1), the phrase "when it is so found, the district director, etc." in Article 52, paragraph (4) of the Act on General Rules for National Taxes is deemed to be replaced with "when it is so found (or, in the case where the equity interest in the certified medical care corporation referred to in Article 70-7-9, paragraph (1) (Tax Payment Grace Period and Exemption for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations) of the Act on Special Measures Concerning Taxation relating to the economic benefit prescribed in that paragraph has been provided as security for the tax payment grace period under the provisions of that paragraph, when it is so found or when there is no buyer even if that equity interest in the certified medical care corporation is put up for realization), the district director, etc.", the phrase "one year or more before" in Article 35, paragraph (1) of the National Tax Collection Act is deemed to be replaced with "one year or more before (or, in the case where the national tax relating to that delinquency is gift tax, before the gift relating to that gift tax)", and the phrase "property" in Article 48, paragraph (1) of that Act is deemed to be replaced with "property (excluding, in the case where the equity interest in the certified medical care corporation referred to in Article 70-7-9, paragraph (1) (Tax Payment Grace Period and Exemption for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations) of the Act on Special Measures Concerning Taxation relating to the economic benefit prescribed in that paragraph has been provided as security for the tax payment grace period under the provisions of that paragraph, the other property of the donee prescribed in that paragraph who provided that security when there is no buyer even if that equity interest in the certified medical care corporation is put up for realization)";
machine translation, not official
**七** 第五項、第六項又は前項の規定に該当する贈与税については、相続税法第三十八条第三項の規定は、適用しない。
art-70-7-9/par-10/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-10/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-7
the provisions of Article 38, paragraph (3) of the Inheritance Tax Act do not apply to gift tax that falls under the provisions of paragraph (5), paragraph (6) or the preceding paragraph.
machine translation, not official
**第十一項** 第一項の規定の適用に係る認定医療法人の認定移行計画に記載された移行期限までに次の各号のいずれかに掲げる場合に該当することとなつた場合（その該当することとなつた日前に、第五項各号に掲げる場合に該当することとなつた場合及び第九項の規定による納税の猶予に係る期限の繰上げがあつた場合を除く。）には、次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する贈与税は、政令で定めるところにより、免除する。
art-70-7-9/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-11
In the case where, by the transition deadline stated in the certified transition plan of the certified medical care corporation to which the provisions of paragraph (1) apply, it has come to fall under any of the cases listed in the following items (excluding the case where, before the day on which it came to fall under that case, it has come to fall under any of the cases listed in the items of paragraph (5), and the case where the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (9)), the gift tax equivalent to the amount specified in the relevant item according to the category of cases listed in the following items is exempted pursuant to the provisions of Cabinet Order:
machine translation, not official
**一** 第一項の規定の適用を受ける受贈者が有している同項の規定の適用に係る認定医療法人の持分の全てを財務省令で定めるところにより放棄した場合 納税猶予分の贈与税額
art-70-7-9/par-11/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-11/item-1
in the case where the donee who receives the application of the provisions of paragraph (1) has waived, pursuant to the provisions of Order of the Ministry of Finance, all of the equity interest in the certified medical care corporation to which the provisions of that paragraph apply held by the donee: the gift tax subject to deferral;
machine translation, not official
**二** 当該認定医療法人が基金拠出型医療法人への移行をする場合において、第一項の規定の適用を受ける受贈者が有している当該認定医療法人の持分の一部を財務省令で定めるところにより放棄し、その残余の部分を当該基金拠出型医療法人の基金として拠出したとき 納税猶予分の贈与税額から第六項に規定する政令で定めるところにより計算した金額を控除した残額
art-70-7-9/par-11/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-11/item-2
in the case where that certified medical care corporation makes the transition to a fund-contribution type medical care corporation, when the donee who receives the application of the provisions of paragraph (1) has waived, pursuant to the provisions of Order of the Ministry of Finance, part of the equity interest in that certified medical care corporation held by the donee and has contributed the remaining part as the fund of that fund-contribution type medical care corporation: the remaining amount after deducting the amount calculated pursuant to the provisions of Cabinet Order prescribed in paragraph (6) from the gift tax subject to deferral.
machine translation, not official
**第十二項** 第一項の規定の適用を受ける受贈者は、次の各号のいずれかに掲げる場合に該当する場合には、当該各号に規定する贈与税に相当する金額を基礎とし、当該贈与税に係る贈与税の申告書の提出期限の翌日から当該各号に定める納税の猶予に係る期限までの期間に応じ、年六・六パーセントの割合を乗じて計算した金額に相当する利子税を、当該各号に規定する贈与税に併せて納付しなければならない。
art-70-7-9/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-12
In the case falling under any of the cases listed in the following items, the donee who receives the application of the provisions of paragraph (1) must pay, together with the gift tax prescribed in the relevant item, interest tax equivalent to the amount calculated by multiplying the amount equivalent to the gift tax prescribed in the relevant item, as the base, by a rate of 6.6 percent per annum according to the period from the day following the due date for filing the gift tax return relating to that gift tax until the deadline of the tax payment grace period specified in the relevant item:
machine translation, not official
**一** 第五項の規定の適用があつた場合（第三号に掲げる場合に該当する場合を除く。） 同項に規定する贈与税に係る同項の規定による納税の猶予に係る期限
art-70-7-9/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-12/item-1
in the case where the provisions of paragraph (5) have been applied (excluding the case falling under the case listed in item (iii)): the deadline of the tax payment grace period under the provisions of that paragraph relating to the gift tax prescribed in that paragraph;
machine translation, not official
**二** 第六項の規定の適用があつた場合（次号に掲げる場合に該当する場合を除く。） 同項に規定する政令で定めるところにより計算した金額に相当する贈与税に係る同項の規定による納税の猶予に係る期限
art-70-7-9/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-12/item-2
in the case where the provisions of paragraph (6) have been applied (excluding the case falling under the case listed in the following item): the deadline of the tax payment grace period under the provisions of that paragraph relating to the gift tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order prescribed in that paragraph;
machine translation, not official
**三** 第九項の規定の適用があつた場合 同項に規定する贈与税に係る同項の規定により繰り上げられた納税の猶予に係る期限
art-70-7-9/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-12/item-3
in the case where the provisions of paragraph (9) have been applied: the deadline of the tax payment grace period as accelerated under the provisions of that paragraph relating to the gift tax prescribed in that paragraph.
machine translation, not official
**第十三項** 第一項の規定の適用に係る認定医療法人の認定移行計画に記載された移行期限までに同項の規定の適用を受ける受贈者が死亡した場合には、当該受贈者に係る納税猶予分の贈与税額に係る納付の義務は、当該受贈者の相続人が承継する。この場合において、必要な事項は、政令で定める。
art-70-7-9/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-13
In the case where the donee who receives the application of the provisions of paragraph (1) has died by the transition deadline stated in the certified transition plan of the certified medical care corporation to which the provisions of that paragraph apply, the obligation to pay the gift tax subject to deferral relating to that donee is succeeded to by the heir of that donee. In this case, necessary matters are specified by Cabinet Order.
machine translation, not official
**第十四項** 厚生労働大臣又は地方厚生局長若しくは地方厚生支局長は、第一項の規定の適用を受ける受贈者若しくは同項の規定の適用に係る認定医療法人について、第五項若しくは第六項の規定による納税の猶予に係る期限の確定に係る事実に関し、法令の規定に基づき報告の受理その他の行為をしたことにより当該事実があつたことを知つた場合又は当該認定医療法人の認定移行計画の変更（移行期限に係るものに限る。）について、平成十八年医療法等改正法附則第十条の四第一項の規定による認定を行つた場合には、遅滞なく、当該受贈者若しくは当該認定医療法人について当該事実が生じた旨又は当該変更について当該認定を行つた旨その他財務省令で定める事項を、書面により、国税庁長官又は当該受贈者の納税地の所轄税務署長に通知しなければならない。
art-70-7-9/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-14
The Minister of Health, Labour and Welfare, or the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare, must, in the case where they have come to know, with regard to the donee who receives the application of the provisions of paragraph (1) or the certified medical care corporation to which the provisions of that paragraph apply, that a fact relating to the fixing of the deadline of the tax payment grace period under the provisions of paragraph (5) or paragraph (6) has occurred, through having accepted a report or performed any other act concerning that fact pursuant to the provisions of laws and regulations, or in the case where they have given certification under the provisions of Article 10-4, paragraph (1) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act for a change (limited to one relating to the transition deadline) to the certified transition plan of that certified medical care corporation, notify the Commissioner of the National Tax Agency or the district director with jurisdiction over the place for tax payment of that donee in writing, without delay, that the fact has occurred with regard to that donee or that certified medical care corporation or that the certification has been given for that change, and of other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第十五項** 税務署長は、第一項の場合において厚生労働大臣又は地方厚生局長若しくは地方厚生支局長の事務（同項の規定の適用を受ける受贈者に関する事務で、前項の規定の適用に係るものに限る。）の処理を適正かつ確実に行うため必要があると認めるときは、厚生労働大臣又は当該地方厚生局長若しくは当該地方厚生支局長に対し、当該受贈者が第一項の規定の適用を受ける旨その他財務省令で定める事項を通知することができる。
art-70-7-9/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-15
When the district director, in the case referred to in paragraph (1), finds it necessary in order for the affairs of the Minister of Health, Labour and Welfare or the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare (limited to affairs concerning the donee who receives the application of the provisions of that paragraph that relate to the application of the provisions of the preceding paragraph) to be processed properly and reliably, the district director may notify the Minister of Health, Labour and Welfare, or that Director-General of the Regional Bureau of Health and Welfare or that Director-General of the Regional Branch Bureau of Health and Welfare, that the donee receives the application of the provisions of paragraph (1) and of other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第十六項** 第三項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-70-7-9/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-16
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第七十条の七の十（医療法人の持分に係る経済的利益についての贈与税の税額控除） — Tax Credit for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations
caption: machine translation, not official
art-70-7-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-10
**第一項** 認定医療法人（平成二十六年改正医療法施行日から令和十一年十二月三十一日までの間に厚生労働大臣認定を受けた医療法人に限る。）の持分を有する個人（第四項において「贈与者」という。）が当該持分の全部又は一部の放棄をしたことにより、当該認定医療法人の持分を有する他の個人（以下この条において「受贈者」という。）に対して贈与税が課される場合において、当該受贈者が当該放棄の時から当該放棄による経済的利益に係る贈与税の申告書の提出期限までの間にその有する当該認定医療法人の持分の全部又は一部を財務省令で定めるところにより放棄したときは、当該受贈者については、相続税法第二十一条の五から第二十一条の八までの規定（第七十条の二の四及び第七十条の二の五の規定を含む。）により計算した金額から放棄相当贈与税額を控除した残額をもつて、その納付すべき贈与税額とする。
art-70-7-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-1
In the case where gift tax is imposed on another individual who holds an equity interest in a certified medical care corporation (limited to a medical care corporation that has received certification by the Minister of Health, Labour and Welfare during the period from the effective date of the 2014 Medical Care Act amendments to December 31, 2029) (that other individual is referred to as the "donee" hereinafter in this Article) as a result of an individual who holds an equity interest in that certified medical care corporation (referred to as the "donor" in paragraph (4)) having waived all or part of that equity interest, if that donee has, during the period from the time of that waiver to the filing deadline for the gift tax return relating to the economic benefit arising from that waiver, waived all or part of the equity interest in that certified medical care corporation held by the donee pursuant to the provisions of Order of the Ministry of Finance, then, for that donee, the remaining amount after deducting the waiver-equivalent gift tax amount from the amount calculated under the provisions of Articles 21-5 through 21-8 of the Inheritance Tax Act (including the provisions of Article 70-2-4 and Article 70-2-5) is the amount of gift tax to be paid by the donee.
machine translation, not official
**第二項** 前項に規定する放棄相当贈与税額とは、同項の経済的利益の価額を同項の受贈者に係るその年分の贈与税の課税価格とみなして政令で定めるところにより計算した金額のうち当該受贈者による同項の認定医療法人の持分の放棄がされた部分に相当するものとして政令で定めるところにより計算した金額をいう。
art-70-7-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-2
The waiver-equivalent gift tax amount prescribed in the preceding paragraph means the amount calculated pursuant to the provisions of Cabinet Order as the amount corresponding to the part for which the waiver of the equity interest in the certified medical care corporation referred to in that paragraph has been made by the donee referred to in that paragraph, out of the amount calculated pursuant to the provisions of Cabinet Order by deeming the value of the economic benefit referred to in that paragraph to be the taxable value of gift tax for that year for that donee.
machine translation, not official
**第三項** 前条第三項の規定は、第一項の規定の適用を受ける経済的利益について準用する。
art-70-7-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-3
The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to the economic benefit to which the provisions of paragraph (1) apply.
machine translation, not official
**第四項** 第一項の規定の適用を受けようとする受贈者が、同項の贈与者による認定医療法人の持分の放棄があつた日から同項の経済的利益に係る贈与税の申告書の提出期限までの間に、当該認定医療法人の持分に基づき出資額に応じた払戻しを受けた場合又は当該持分の譲渡をした場合には、同項の規定は、適用しない。
art-70-7-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-4
In the case where the donee seeking the application of the provisions of paragraph (1) has, during the period from the day on which the waiver of the equity interest in the certified medical care corporation by the donor referred to in that paragraph was made to the filing deadline for the gift tax return relating to the economic benefit referred to in that paragraph, received a refund according to the amount of capital contribution based on the equity interest in that certified medical care corporation or made a transfer of that equity interest, the provisions of that paragraph do not apply.
machine translation, not official
**第五項** 第一項の規定は、同項の規定の適用を受けようとする受贈者の経済的利益に係る贈与税の申告書に、当該経済的利益について同項の規定の適用を受けようとする旨の記載がない場合又は当該経済的利益に係る持分の明細及び同項の放棄相当贈与税額の計算に関する明細その他財務省令で定める書類の添付がない場合には、適用しない。
art-70-7-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-5
The provisions of paragraph (1) do not apply in the case where the gift tax return relating to the economic benefit of the donee seeking the application of the provisions of that paragraph does not contain a statement that the application of the provisions of that paragraph is sought for that economic benefit, or in the case where details of the equity interest relating to that economic benefit, details concerning the calculation of the waiver-equivalent gift tax amount referred to in that paragraph, and other documents specified by Order of the Ministry of Finance are not attached to that return.
machine translation, not official
**第六項** 前三項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-70-7-10/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-6
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第七十条の七の十一（個人の死亡に伴い贈与又は遺贈があつたものとみなされる場合の特例） — Special Provisions Where a Gift or Bequest Is Deemed to Have Been Made upon the Death of an Individual
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art-70-7-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-11
**第一項** 次条第二項に規定する経過措置医療法人の持分を有する個人の死亡に伴い当該経過措置医療法人の持分を有する他の個人の当該持分の価額が増加した場合には、当該持分の価額の増加による経済的利益に係る相続税法第九条本文の規定の適用については、同条本文中「贈与（当該行為が遺言によりなされた場合には、遺贈）」とあるのは、「贈与」とする。この場合において、当該経済的利益については、同法第十九条第一項の規定は、適用しない。
art-70-7-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-11/par-1
In the case where, upon the death of an individual who held an equity interest in a transitional medical corporation prescribed in paragraph (2) of the following Article, the value of the equity interest held by another individual who holds an equity interest in that transitional medical corporation has increased, with regard to the application of the main clause of Article 9 of the Inheritance Tax Act to the economic benefit arising from the increase in the value of that equity interest, the phrase "gift (or, in the case where that act was made by will, bequest)" in the main clause of that Article is deemed to be replaced with "gift". In this case, the provisions of Article 19, paragraph (1) of that Act do not apply to that economic benefit.
machine translation, not official
**第二項** 前項前段に規定する場合において、同項の経過措置医療法人が同項の経済的利益に係る贈与税の申告書の提出期限において認定医療法人（平成二十六年改正医療法施行日から令和十一年十二月三十一日までの間に厚生労働大臣認定を受けた医療法人に限る。）であるときは、同項の他の個人は、当該経済的利益について、前二条の規定の適用を受けることができる。この場合において、同項の死亡した個人は第七十条の七の九第一項又は前条第一項に規定する贈与者と、当該他の個人はこれらの規定に規定する受贈者とみなす。
art-70-7-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-11/par-2
In the case prescribed in the first sentence of the preceding paragraph, if the transitional medical corporation referred to in that paragraph is a certified medical care corporation (limited to a medical care corporation that has received certification by the Minister of Health, Labour and Welfare during the period from the effective date of the 2014 Medical Care Act amendments to December 31, 2029) as of the filing deadline for the gift tax return relating to the economic benefit referred to in that paragraph, the other individual referred to in that paragraph may receive the application of the provisions of the preceding two Articles with regard to that economic benefit. In this case, the deceased individual referred to in that paragraph is deemed to be the donor prescribed in Article 70-7-9, paragraph (1) or paragraph (1) of the preceding Article, and that other individual is deemed to be the donee prescribed in those provisions.
machine translation, not official
**第三項** 第一項の規定は、同項の他の個人が前項の規定により前二条の規定の適用を選択した場合を除き、適用しない。
art-70-7-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-11/par-3
The provisions of paragraph (1) do not apply except in the case where the other individual referred to in that paragraph has chosen the application of the provisions of the preceding two Articles pursuant to the provisions of the preceding paragraph.
machine translation, not official
**第四項** 第二項の規定により前二条の規定を適用する場合に必要な技術的読替えその他前三項の規定の適用に関し必要な事項は、政令で定める。
art-70-7-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-11/par-4
The technical replacement of terms necessary where the provisions of the preceding two Articles are applied pursuant to the provisions of paragraph (2), and other necessary matters concerning the application of the provisions of the preceding three paragraphs, are specified by Cabinet Order.
machine translation, not official
### 第七十条の七の十二（医療法人の持分についての相続税の納税猶予及び免除） — Tax Payment Grace Period and Exemption for Inheritance Tax on Equity Interests in Medical Care Corporations
caption: machine translation, not official
art-70-7-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-12
**第一項** 個人が経過措置医療法人の持分を有していた他の個人（第八項において「被相続人」という。）から相続又は遺贈により当該経過措置医療法人の持分を取得した場合において、当該経過措置医療法人が当該相続に係る相続税法第二十七条第一項の規定による期限内申告書（当該期限内申告書の提出期限前に当該持分を取得した個人（以下この条において「相続人等」という。）が死亡した場合には、当該相続人等の相続人（包括受遺者を含む。）が提出する同法第二十七条第二項の規定による期限内申告書を含む。以下この条及び次条において「相続税の申告書」という。）の提出期限において認定医療法人（平成二十六年改正医療法施行日から令和十一年十二月三十一日までの間に厚生労働大臣認定を受けた医療法人に限る。）であるときは、当該相続人等が当該相続税の申告書の提出により納付すべき相続税の額のうち、当該持分の価額で当該相続税の申告書にこの項の規定の適用を受けようとする旨の記載があるものに係る納税猶予分の相続税額に相当する相続税については、政令で定めるところにより当該相続税の申告書の提出期限までに当該納税猶予分の相続税額に相当する担保を提供した場合に限り、同法第三十三条の規定にかかわらず、認定移行計画に記載された移行期限まで、その納税を猶予する。
art-70-7-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
In the case where an individual has acquired, by inheritance or bequest, an equity interest in a transitional medical corporation from another individual who held an equity interest in that transitional medical corporation (referred to as the "decedent" in paragraph (8)), if that transitional medical corporation is a certified medical care corporation (limited to a medical care corporation that has received certification by the Minister of Health, Labour and Welfare during the period from the effective date of the 2014 Medical Care Act amendments to December 31, 2029) as of the filing deadline for the return filed by the due date under the provisions of Article 27, paragraph (1) of the Inheritance Tax Act relating to that inheritance (including, in the case where the individual who acquired that equity interest (referred to as the "heir, etc." hereinafter in this Article) has died before the filing deadline for that return filed by the due date, the return filed by the due date under the provisions of Article 27, paragraph (2) of that Act that is filed by the heir (including a universal legatee) of that heir, etc.; referred to as the "inheritance tax return" hereinafter in this Article and the following Article), then, with regard to the inheritance tax equivalent to the inheritance tax subject to deferral relating to the value of that equity interest for which that inheritance tax return contains a statement that the application of the provisions of this paragraph is sought, out of the amount of inheritance tax to be paid by that heir, etc. upon filing that inheritance tax return, a tax payment grace period is granted until the transition deadline stated in the certified transition plan, notwithstanding the provisions of Article 33 of that Act, only in the case where security equivalent to that inheritance tax subject to deferral has been provided by the filing deadline for that inheritance tax return pursuant to the provisions of Cabinet Order.
machine translation, not official
**第二項** この条において、経過措置医療法人とは平成十八年医療法等改正法附則第十条の二に規定する経過措置医療法人をいい、納税猶予分の相続税額とは前項の規定の適用に係る持分の価額を同項の相続人等に係る相続税の課税価格とみなして相続税法第十三条から第十九条までの規定を適用して政令で定めるところにより計算した当該相続人等の相続税の額をいう。
art-70-7-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-2
In this Article, the term "transitional medical corporation" means a transitional medical corporation prescribed in Article 10-2 of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act, and the term "inheritance tax subject to deferral" means the amount of inheritance tax of the heir, etc. referred to in the preceding paragraph, calculated pursuant to the provisions of Cabinet Order by applying the provisions of Articles 13 through 19 of the Inheritance Tax Act and deeming the value of the equity interest to which the provisions of that paragraph apply to be the taxable value of inheritance tax for that heir, etc.
machine translation, not official
**第三項** 第一項の規定の適用を受けようとする相続人等が、同項の相続の開始の時から当該相続に係る相続税の申告書の提出期限までの間に同項の経過措置医療法人の持分に基づき出資額に応じた払戻しを受けた場合若しくは当該持分の譲渡をした場合又は次条第一項の規定の適用を受ける場合には、第一項の規定は、適用しない。
art-70-7-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-3
The provisions of paragraph (1) do not apply in the case where the heir, etc. seeking the application of the provisions of that paragraph has, during the period from the time of the commencement of the succession referred to in that paragraph to the filing deadline for the inheritance tax return relating to that inheritance, received a refund according to the amount of capital contribution based on the equity interest in the transitional medical corporation referred to in that paragraph or made a transfer of that equity interest, or in the case where the heir, etc. receives the application of the provisions of paragraph (1) of the following Article.
machine translation, not official
**第四項** 第一項の相続に係る相続税の申告書の提出期限までに、当該相続又は遺贈により取得した経過措置医療法人の持分の全部又は一部が共同相続人又は包括受遺者によつてまだ分割されていない場合における同項の規定の適用については、その分割されていない持分は、当該相続税の申告書に同項の規定の適用を受ける旨の記載をすることができないものとする。
art-70-7-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-4
With regard to the application of the provisions of paragraph (1) in the case where, by the filing deadline for the inheritance tax return relating to the inheritance referred to in that paragraph, all or part of the equity interest in the transitional medical corporation acquired by that inheritance or bequest has not yet been divided among the co-heirs or universal legatees, a statement that the provisions of that paragraph are to be applied may not be made in that inheritance tax return for the undivided equity interest.
machine translation, not official
**第五項** 第七十条の七の九第五項の規定は、第一項の規定の適用を受ける相続人等の同項の規定の適用を受ける相続税に関する納税の猶予に係る期限について準用する。この場合において、同条第五項中「第一項」とあるのは「第七十条の七の十二第一項」と、「受贈者」とあるのは「相続人等」と、「納税猶予分の贈与税額に相当する贈与税」とあるのは「納税猶予分の相続税額に相当する相続税」と、「贈与税の申告書」とあるのは「相続税の申告書」と読み替えるものとする。
art-70-7-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-5
The provisions of Article 70-7-9, paragraph (5) apply mutatis mutandis to the deadline of the tax payment grace period for the inheritance tax to which the provisions of paragraph (1) apply, of the heir, etc. to whom the provisions of that paragraph apply. In this case, in paragraph (5) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", the phrase "gift tax equivalent to the gift tax subject to deferral" with "inheritance tax equivalent to the inheritance tax subject to deferral", and the phrase "gift tax return" with "inheritance tax return".
machine translation, not official
**第六項** 第七十条の七の九第六項の規定は、第一項の規定の適用に係る認定医療法人がその認定移行計画に記載された移行期限までに基金拠出型医療法人への移行をする場合について準用する。この場合において、同条第六項中「第一項の規定の」とあるのは「第七十条の七の十二第一項の規定の」と、「受贈者」とあるのは「相続人等」と、「納税猶予分の贈与税額」とあるのは「納税猶予分の相続税額」と、「贈与税については、第一項」とあるのは「相続税については、第七十条の七の十二第一項」と、「もつて第一項」とあるのは「もつて第七十条の七の十二第一項」と読み替えるものとする。
art-70-7-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-6
The provisions of Article 70-7-9, paragraph (6) apply mutatis mutandis to the case where the certified medical care corporation to which the provisions of paragraph (1) apply transitions to a fund-contribution-type medical care corporation by the transition deadline stated in its certified transition plan. In this case, in paragraph (6) of that Article, the phrase "the provisions of paragraph (1)" is deemed to be replaced with "the provisions of Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", the phrase "gift tax subject to deferral" with "inheritance tax subject to deferral", the phrase "with regard to gift tax, paragraph (1)" with "with regard to inheritance tax, Article 70-7-12, paragraph (1)", and the phrase "as the deadline under paragraph (1)" with "as the deadline under Article 70-7-12, paragraph (1)".
machine translation, not official
**第七項** 第七十条の七の九第七項の規定は、第一項の規定の適用を受けようとする相続人等が納税猶予分の相続税額につきその有する同項の規定の適用に係る認定医療法人の持分の全てを担保として提供した場合について準用する。この場合において、同条第七項中「第一項」とあるのは「第七十条の七の十二第一項」と、「受贈者」とあるのは「相続人等」と、「納税猶予分の贈与税額」とあるのは「納税猶予分の相続税額」と読み替えるものとする。
art-70-7-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-7
The provisions of Article 70-7-9, paragraph (7) apply mutatis mutandis to the case where the heir, etc. seeking the application of the provisions of paragraph (1) has provided, as security for the inheritance tax subject to deferral, all of the equity interest held by that heir, etc. in the certified medical care corporation to which the provisions of that paragraph apply. In this case, in paragraph (7) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", and the phrase "gift tax subject to deferral" with "inheritance tax subject to deferral".
machine translation, not official
**第八項** 第一項の規定は、同項の規定の適用を受けようとする相続人等のその被相続人から相続又は遺贈により取得した同項の認定医療法人の持分に係る相続税の申告書に、当該持分につき同項の規定の適用を受けようとする旨の記載がない場合又は当該持分の明細及び納税猶予分の相続税額の計算に関する明細その他財務省令で定める書類の添付がない場合には、適用しない。
art-70-7-12/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-8
The provisions of paragraph (1) do not apply in the case where the inheritance tax return relating to the equity interest in the certified medical care corporation referred to in that paragraph that the heir, etc. seeking the application of the provisions of that paragraph acquired by inheritance or bequest from the decedent does not contain a statement that the application of the provisions of that paragraph is sought for that equity interest, or in the case where details of that equity interest, details concerning the calculation of the inheritance tax subject to deferral, and other documents specified by Order of the Ministry of Finance are not attached to that return.
machine translation, not official
**第九項** 第七十条の七の九第九項の規定は、第一項の規定による納税の猶予に係る期限の繰上げについて準用する。この場合において、同条第九項中「第一項の規定の」とあるのは「第七十条の七の十二第一項の規定の」と、「受贈者」とあるのは「相続人等」と、「納税猶予分の贈与税額」とあるのは「納税猶予分の相続税額」と、「贈与税に係る第一項」とあるのは「相続税に係る第七十条の七の十二第一項」と読み替えるものとする。
art-70-7-12/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-9
The provisions of Article 70-7-9, paragraph (9) apply mutatis mutandis to the acceleration of the deadline of the tax payment grace period under the provisions of paragraph (1). In this case, in paragraph (9) of that Article, the phrase "the provisions of paragraph (1)" is deemed to be replaced with "the provisions of Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", the phrase "gift tax subject to deferral" with "inheritance tax subject to deferral", and the phrase "relating to gift tax under paragraph (1)" with "relating to inheritance tax under Article 70-7-12, paragraph (1)".
machine translation, not official
**第十項** 相続人等が第一項の規定の適用を受けようとする場合又は同項の規定による納税の猶予がされた場合における国税通則法、国税徴収法及び相続税法の規定の適用については、次に定めるところによる。
art-70-7-12/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-10
With regard to the application of the provisions of the Act on General Rules for National Taxes, the National Tax Collection Act and the Inheritance Tax Act in the case where an heir, etc. seeks the application of the provisions of paragraph (1) or in the case where a tax payment grace period has been granted under the provisions of that paragraph, the following provisions apply:
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**一** 第七十条の七の九第十項第一号から第六号までの規定は、相続人等が第一項の規定の適用を受けようとする場合又は同項の規定による納税の猶予がされた場合における国税通則法及び国税徴収法の規定の適用について準用する。この場合において、必要な技術的読替えは、政令で定める。
art-70-7-12/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-10/item-1
the provisions of Article 70-7-9, paragraph (10), items (i) through (vi) apply mutatis mutandis to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act in the case where an heir, etc. seeks the application of the provisions of paragraph (1) or in the case where a tax payment grace period has been granted under the provisions of that paragraph. In this case, the necessary technical replacement of terms is specified by Cabinet Order;
machine translation, not official
**二** 第五項において準用する第七十条の七の九第五項の規定、第六項において準用する同条第六項の規定又は前項において準用する同条第九項の規定に該当する相続税については、相続税法第三十八条第一項及び第四十一条第一項の規定は、適用しない。
art-70-7-12/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-10/item-2
the provisions of Article 38, paragraph (1) and Article 41, paragraph (1) of the Inheritance Tax Act do not apply to inheritance tax that falls under the provisions of Article 70-7-9, paragraph (5) as applied mutatis mutandis pursuant to paragraph (5) of this Article, paragraph (6) of that Article as applied mutatis mutandis pursuant to paragraph (6) of this Article, or paragraph (9) of that Article as applied mutatis mutandis pursuant to the preceding paragraph;
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**三** 第一項の規定の適用を受ける相続人等が同項の相続又は遺贈により取得した財産に係る相続税の額で納税猶予分の相続税額以外のものについては、当該相続人等が取得した同項の規定の適用に係る認定医療法人の持分の価額は零であるものとして、相続税法第三十八条第一項（同法第四十四条第二項において準用する場合を含む。）、第四十七条第五項又は第五十二条第一項（同法第五十三条第四項第二号ロにおいて準じて算出する場合を含む。）の規定を適用する。
art-70-7-12/par-10/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-10/item-3
with regard to the amount of inheritance tax, other than the inheritance tax subject to deferral, relating to the property acquired through the inheritance or bequest referred to in paragraph (1) by the heir, etc. to whom the provisions of that paragraph apply, the provisions of Article 38, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 44, paragraph (2) of that Act), Article 47, paragraph (5) or Article 52, paragraph (1) (including the cases where the amount is calculated in accordance therewith pursuant to Article 53, paragraph (4), item (ii), (b) of that Act) of the Inheritance Tax Act apply by deeming the value of the equity interest in the certified medical care corporation to which the provisions of that paragraph apply that was acquired by that heir, etc. to be zero.
machine translation, not official
**第十一項** 第七十条の七の九第十一項の規定は、第一項の規定の適用を受ける納税猶予分の相続税額に相当する相続税の免除について準用する。この場合において、同条第十一項中「第一項」とあるのは「第七十条の七の十二第一項」と、「第五項各号」とあるのは「同条第五項において準用する第五項各号」と、「第九項」とあるのは「同条第九項において準用する第九項」と、「相当する贈与税」とあるのは「相当する相続税」と、「受贈者」とあるのは「相続人等」と、「納税猶予分の贈与税額」とあるのは「納税猶予分の相続税額」と、「第六項」とあるのは「同条第六項において準用する第六項」と読み替えるものとする。
art-70-7-12/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-11
The provisions of Article 70-7-9, paragraph (11) apply mutatis mutandis to the exemption from the inheritance tax equivalent to the inheritance tax subject to deferral to which the provisions of paragraph (1) apply. In this case, in paragraph (11) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-7-12, paragraph (1)", the phrase "the items of paragraph (5)" with "the items of paragraph (5) as applied mutatis mutandis pursuant to paragraph (5) of that Article", the phrase "paragraph (9)" with "paragraph (9) as applied mutatis mutandis pursuant to paragraph (9) of that Article", the phrase "equivalent gift tax" with "equivalent inheritance tax", the term "donee" with "heir, etc.", the phrase "gift tax subject to deferral" with "inheritance tax subject to deferral", and the phrase "paragraph (6)" with "paragraph (6) as applied mutatis mutandis pursuant to paragraph (6) of that Article".
machine translation, not official
**第十二項** 第七十条の七の九第十二項の規定は、第一項の規定の適用を受ける相続人等が第五項において準用する同条第五項の規定、第六項において準用する同条第六項の規定又は第九項において準用する同条第九項の規定により第一項の納税猶予分の相続税額の全部又は一部に相当する相続税を納付する場合の利子税について準用する。この場合において、同条第十二項中「第一項」とあるのは「第七十条の七の十二第一項」と、「受贈者」とあるのは「相続人等」と、「贈与税に」とあるのは「相続税に」と、「贈与税の申告書」とあるのは「相続税の申告書」と、「第五項」とあるのは「第七十条の七の十二第五項において準用する第五項」と、「第六項」とあるのは「第七十条の七の十二第六項において準用する第六項」と、「第九項」とあるのは「第七十条の七の十二第九項において準用する第九項」と読み替えるものとする。
art-70-7-12/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-12
The provisions of Article 70-7-9, paragraph (12) apply mutatis mutandis to the interest tax in the case where the heir, etc. to whom the provisions of paragraph (1) apply pays inheritance tax equivalent to all or part of the inheritance tax subject to deferral referred to in paragraph (1) pursuant to the provisions of paragraph (5) of that Article as applied mutatis mutandis pursuant to paragraph (5), paragraph (6) of that Article as applied mutatis mutandis pursuant to paragraph (6), or paragraph (9) of that Article as applied mutatis mutandis pursuant to paragraph (9). In this case, in paragraph (12) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", the phrase "to gift tax" with "to inheritance tax", the phrase "gift tax return" with "inheritance tax return", the phrase "paragraph (5)" with "paragraph (5) as applied mutatis mutandis pursuant to Article 70-7-12, paragraph (5)", the phrase "paragraph (6)" with "paragraph (6) as applied mutatis mutandis pursuant to Article 70-7-12, paragraph (6)", and the phrase "paragraph (9)" with "paragraph (9) as applied mutatis mutandis pursuant to Article 70-7-12, paragraph (9)".
machine translation, not official
**第十三項** 第七十条の七の九第十三項の規定は、第一項の規定の適用に係る認定医療法人の認定移行計画に記載された移行期限までに同項の規定の適用を受ける相続人等が死亡した場合について準用する。この場合において、同条第十三項中「第一項」とあるのは「第七十条の七の十二第一項」と、「受贈者」とあるのは「相続人等」と、「納税猶予分の贈与税額」とあるのは「納税猶予分の相続税額」と読み替えるものとする。
art-70-7-12/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-13
The provisions of Article 70-7-9, paragraph (13) apply mutatis mutandis to the case where the heir, etc. to whom the provisions of paragraph (1) apply has died by the transition deadline stated in the certified transition plan of the certified medical care corporation to which the provisions of that paragraph apply. In this case, in paragraph (13) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", and the phrase "gift tax subject to deferral" with "inheritance tax subject to deferral".
machine translation, not official
**第十四項** 第七十条の七の九第十四項の規定は、厚生労働大臣又は地方厚生局長若しくは地方厚生支局長が、第一項の規定の適用を受ける相続人等若しくは同項の規定の適用に係る認定医療法人について、同条第十四項に規定する行為をしたことにより同項に規定する事実があつたことを知つた場合又は当該認定医療法人の認定移行計画の変更（移行期限に係るものに限る。）について、平成十八年医療法等改正法附則第十条の四第一項の規定による認定を行つた場合について準用する。この場合において、第七十条の七の九第十四項中「、第一項」とあるのは「、第七十条の七の十二第一項」と、「受贈者」とあるのは「相続人等」と、「第五項若しくは第六項」とあるのは「同条第五項において準用する第五項若しくは同条第六項において準用する第六項」と読み替えるものとする。
art-70-7-12/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-14
The provisions of Article 70-7-9, paragraph (14) apply mutatis mutandis to the case where the Minister of Health, Labour and Welfare, the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare has come to know of the fact prescribed in paragraph (14) of that Article with regard to the heir, etc. to whom the provisions of paragraph (1) apply or the certified medical care corporation to which the provisions of that paragraph apply as a result of having performed an act prescribed in that paragraph, or has given certification under the provisions of Article 10-4, paragraph (1) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act for a change to the certified transition plan of that certified medical care corporation (limited to a change relating to the transition deadline). In this case, in Article 70-7-9, paragraph (14), the phrase ", paragraph (1)" is deemed to be replaced with ", Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", and the phrase "paragraph (5) or paragraph (6)" with "paragraph (5) as applied mutatis mutandis pursuant to paragraph (5) of that Article or paragraph (6) as applied mutatis mutandis pursuant to paragraph (6) of that Article".
machine translation, not official
**第十五項** 第七十条の七の九第十五項の規定は、税務署長が、前項において準用する同条第十四項の規定による厚生労働大臣又は地方厚生局長若しくは地方厚生支局長の通知の事務に関し必要があると認める場合について準用する。この場合において、同条第十五項中「第一項の場合」とあるのは「第七十条の七の十二第一項の場合」と、「受贈者」とあるのは「相続人等」と、「第一項の規定」とあるのは「同条第一項の規定」と読み替えるものとする。
art-70-7-12/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-15
The provisions of Article 70-7-9, paragraph (15) apply mutatis mutandis to the case where the district director finds it necessary in connection with the affairs of notification by the Minister of Health, Labour and Welfare, the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare under the provisions of paragraph (14) of that Article as applied mutatis mutandis pursuant to the preceding paragraph. In this case, in paragraph (15) of that Article, the phrase "in the case referred to in paragraph (1)" is deemed to be replaced with "in the case referred to in Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", and the phrase "the provisions of paragraph (1)" with "the provisions of paragraph (1) of that Article".
machine translation, not official
**第十六項** 第三項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-70-7-12/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-16
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.
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### 第七十条の七の十三（医療法人の持分についての相続税の税額控除） — Tax Credit for Inheritance Tax on Equity Interests in Medical Care Corporations
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art-70-7-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-13
**第一項** 個人（以下この条において「相続人等」という。）が前条第二項に規定する経過措置医療法人（以下この項及び第三項において「経過措置医療法人」という。）の持分を有していた他の個人（第四項において「被相続人」という。）から相続又は遺贈により当該経過措置医療法人の持分を取得した場合において、当該経過措置医療法人が当該相続の開始の時において認定医療法人（当該相続に係る相続税の申告書の提出期限又は令和十一年十二月三十一日のいずれか早い日までに厚生労働大臣認定を受けた経過措置医療法人を含む。）であり、かつ、当該持分を取得した相続人等が当該相続の開始の時から当該相続に係る相続税の申告書の提出期限までの間にその有する当該経過措置医療法人で厚生労働大臣認定を受けたものの持分の全部又は一部を財務省令で定めるところにより放棄したときは、当該相続人等については、相続税法第十五条から第二十条の二まで及び第二十一条の十五第三項の規定により計算した金額から放棄相当相続税額を控除した残額をもつて、その納付すべき相続税額とする。
art-70-7-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-13/par-1
In the case where an individual (referred to as the "heir, etc." hereinafter in this Article) has acquired, by inheritance or bequest, an equity interest in a transitional medical corporation prescribed in paragraph (2) of the preceding Article (referred to as a "transitional medical corporation" hereinafter in this paragraph and paragraph (3)) from another individual who held an equity interest in that transitional medical corporation (referred to as the "decedent" in paragraph (4)), if that transitional medical corporation is a certified medical care corporation (including a transitional medical corporation that has received certification by the Minister of Health, Labour and Welfare by the filing deadline for the inheritance tax return relating to that inheritance or December 31, 2029, whichever is earlier) at the time of the commencement of the succession, and the heir, etc. who acquired that equity interest has, during the period from the time of the commencement of the succession to the filing deadline for the inheritance tax return relating to that inheritance, waived, pursuant to the provisions of Order of the Ministry of Finance, all or part of the equity interest held by the heir, etc. in that transitional medical corporation that has received certification by the Minister of Health, Labour and Welfare, then, for that heir, etc., the remaining amount after deducting the waiver-equivalent inheritance tax amount from the amount calculated under the provisions of Articles 15 through 20-2 and Article 21-15, paragraph (3) of the Inheritance Tax Act is the amount of inheritance tax to be paid by the heir, etc.
machine translation, not official
**第二項** 前項に規定する放棄相当相続税額とは、同項の規定の適用に係る認定医療法人の持分の価額を同項の相続人等に係る相続税の課税価格とみなして政令で定めるところにより計算した金額のうち当該相続人等により放棄がされた部分に相当するものとして政令で定めるところにより計算した金額をいう。
art-70-7-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-13/par-2
The waiver-equivalent inheritance tax amount prescribed in the preceding paragraph means the amount calculated pursuant to the provisions of Cabinet Order as the amount corresponding to the part waived by the heir, etc. referred to in that paragraph, out of the amount calculated pursuant to the provisions of Cabinet Order by deeming the value of the equity interest in the certified medical care corporation to which the provisions of that paragraph apply to be the taxable value of inheritance tax for that heir, etc.
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**第三項** 第一項の規定の適用を受けようとする相続人等が、同項の相続の開始の時から当該相続に係る相続税の申告書の提出期限までの間に、同項の経過措置医療法人の持分に基づき出資額に応じた払戻しを受けた場合又は当該持分の譲渡をした場合には、同項の規定は、適用しない。
art-70-7-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-13/par-3
In the case where the heir, etc. seeking the application of the provisions of paragraph (1) has, during the period from the time of the commencement of the succession referred to in that paragraph to the filing deadline for the inheritance tax return relating to that inheritance, received a refund according to the amount of capital contribution based on the equity interest in the transitional medical corporation referred to in that paragraph or made a transfer of that equity interest, the provisions of that paragraph do not apply.
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**第四項** 第一項の規定は、同項の規定の適用を受けようとする相続人等のその被相続人から相続又は遺贈により取得した同項の持分に係る相続税の申告書に、当該持分について同項の規定の適用を受けようとする旨の記載がない場合又は当該持分の明細及び同項の放棄相当相続税額の計算に関する明細その他財務省令で定める書類の添付がない場合には、適用しない。
art-70-7-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-13/par-4
The provisions of paragraph (1) do not apply in the case where the inheritance tax return relating to the equity interest referred to in that paragraph that the heir, etc. seeking the application of the provisions of that paragraph acquired by inheritance or bequest from the decedent does not contain a statement that the application of the provisions of that paragraph is sought for that equity interest, or in the case where details of that equity interest, details concerning the calculation of the waiver-equivalent inheritance tax amount referred to in that paragraph, and other documents specified by Order of the Ministry of Finance are not attached to that return.
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**第五項** 前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-70-7-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-13/par-5
Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
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### 第七十条の七の十四（医療法人の持分の放棄があつた場合の贈与税の課税の特例） — Special Provisions on Taxation on Gift Tax Where an Equity Interest in a Medical Care Corporation Has Been Waived
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art-70-7-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-14
**第一項** 認定医療法人（医療法等の一部を改正する法律（平成二十九年法律第五十七号）附則第一条第二号に掲げる規定の施行の日から令和十一年十二月三十一日までの間に厚生労働大臣認定を受けた医療法人に限る。）の持分を有する個人が当該持分の全部又は一部の放棄（当該認定医療法人がその移行期限までに新医療法人（平成十八年医療法等改正法附則第十条の二に規定する新医療法人をいう。次項において同じ。）への移行をする場合における当該移行の基因となる放棄に限るものとし、当該個人の遺言による放棄を除く。）をしたことにより当該認定医療法人が経済的利益を受けた場合であつても、当該認定医療法人が受けた当該経済的利益については、相続税法第六十六条第四項の規定は、適用しない。
art-70-7-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-1
Even in the case where a certified medical care corporation (limited to a medical care corporation that has received certification by the Minister of Health, Labour and Welfare during the period from the effective date of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 57 of 2017) to December 31, 2029) has received an economic benefit as a result of an individual who holds an equity interest in that certified medical care corporation having waived all or part of that equity interest (limited to a waiver that gives rise to the transition, in the case where that certified medical care corporation transitions to a new medical care corporation (meaning a new medical care corporation prescribed in Article 10-2 of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act; the same applies in the following paragraph) by its transition deadline, and excluding a waiver by the will of that individual), the provisions of Article 66, paragraph (4) of the Inheritance Tax Act do not apply to that economic benefit received by that certified medical care corporation.
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**第二項** 前項の規定の適用を受けた認定医療法人（当該認定医療法人が合併により消滅した場合には、その合併後存続する医療法人で財務省令で定めるもの。第七項及び第八項において同じ。）が、前項の規定の適用に係る相続税法第二十八条の規定による申告書の提出期限から当該認定医療法人が新医療法人への移行をした日から起算して六年を経過する日までの間に、平成十八年医療法等改正法附則第十条の四第二項又は第三項の規定により厚生労働大臣認定が取り消された場合には、前項の規定にかかわらず、当該認定医療法人を個人とみなして、これに同項の経済的利益について贈与税を課する。この場合において、当該認定医療法人は、当該厚生労働大臣認定が取り消された日の翌日から二月以内に、同項の規定の適用を受けた年分の贈与税についての修正申告書を提出し、かつ、当該期限内に当該修正申告書の提出により納付すべき税額を納付しなければならない。
art-70-7-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-2
In the case where, during the period from the filing deadline for the return under the provisions of Article 28 of the Inheritance Tax Act relating to the application of the provisions of the preceding paragraph to the day on which six years have elapsed from the day on which the certified medical care corporation transitioned to a new medical care corporation, the certification by the Minister of Health, Labour and Welfare has been revoked under the provisions of Article 10-4, paragraph (2) or (3) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act for a certified medical care corporation to which the provisions of the preceding paragraph have been applied (or, in the case where that certified medical care corporation has ceased to exist due to a merger, the medical care corporation surviving after the merger that is specified by Order of the Ministry of Finance; the same applies in paragraphs (7) and (8)), notwithstanding the provisions of the preceding paragraph, gift tax is imposed on that certified medical care corporation with regard to the economic benefit referred to in that paragraph by deeming it to be an individual. In this case, that certified medical care corporation must file an amended return for gift tax for the year in which it received the application of the provisions of that paragraph within two months from the day following the day on which that certification by the Minister of Health, Labour and Welfare was revoked, and must pay, within that time limit, the amount of tax to be paid upon filing that amended return.
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**第三項** 前項の規定に該当することとなつた場合において、同項の規定による修正申告書の提出がないときは、納税地の所轄税務署長は、当該修正申告書に記載すべきであつた贈与税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
art-70-7-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-3
In the case where the provisions of the preceding paragraph have come to apply, if the amended return under the provisions of that paragraph is not filed, the district director with jurisdiction over the place for tax payment makes a correction under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of gift tax and other matters that should have been stated in that amended return.
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**第四項** 第二項の規定による修正申告書及び前項の更正に対する国税通則法及び相続税法第三十七条の規定の適用については、次に定めるところによる。
art-70-7-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4
With regard to the application of the provisions of the Act on General Rules for National Taxes and Article 37 of the Inheritance Tax Act to the amended return under the provisions of paragraph (2) and the correction referred to in the preceding paragraph, the following provisions apply:
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**一** 当該修正申告書で第二項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを期限内申告書とみなす。
art-70-7-14/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-14/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4/item-1
that amended return that has been filed by the filing deadline prescribed in paragraph (2) is deemed to be a return filed by the due date, except where the provisions of Article 20 of the Act on General Rules for National Taxes are applied;
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**二** 当該修正申告書で第二項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第七十条の七の十四第二項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「相続税法第二十八条の規定による申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第七十条の七の十四第二項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「相続税法第二十八条の規定による申告書」とする。
art-70-7-14/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-14/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4/item-2
with regard to that amended return that has been filed after the filing deadline prescribed in paragraph (2) and that correction, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "the filing deadline for the amended return prescribed in Article 70-7-14, paragraph (2) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date" in Article 61, paragraph (1), item (i) of that Act is deemed to be replaced with "return under the provisions of Article 28 of the Inheritance Tax Act", the phrase "return filed by the due date or return filed after the due date" in paragraph (2) of that Article is deemed to be replaced with "amended return under the provisions of Article 70-7-14, paragraph (2) of the Act on Special Measures Concerning Taxation", and the phrase "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) of that Act is deemed to be replaced with "return under the provisions of Article 28 of the Inheritance Tax Act";
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**三** 国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
art-70-7-14/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-14/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4/item-3
the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and correction prescribed in the preceding item;
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**四** 相続税法第三十七条第一項第一号及び第二号、第四項並びに第五項中「第二十八条第一項又は第二項の規定による申告書の提出期限」とあるのは、「租税特別措置法第七十条の七の十四第二項（医療法人の持分の放棄があつた場合の贈与税の課税の特例）に規定する修正申告書の提出期限」とする。
art-70-7-14/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-14/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4/item-4
the phrase "the filing deadline for the return under the provisions of Article 28, paragraph (1) or (2)" in Article 37, paragraph (1), items (i) and (ii), paragraph (4) and paragraph (5) of the Inheritance Tax Act is deemed to be replaced with "the filing deadline for the amended return prescribed in Article 70-7-14, paragraph (2) (Special Provisions on Taxation on Gift Tax Where an Equity Interest in a Medical Care Corporation Has Been Waived) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第五項** 第一項の規定は、同項の規定の適用を受けようとする認定医療法人の相続税法第二十八条の規定による申告書に同項の規定の適用を受けようとする旨を記載し、当該認定医療法人が同項の放棄により受けた経済的利益についての明細その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-70-7-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-14/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-5
The provisions of paragraph (1) apply only in the case where the certified medical care corporation seeking the application of the provisions of that paragraph states, in its return under the provisions of Article 28 of the Inheritance Tax Act, that it seeks the application of the provisions of that paragraph, and details of the economic benefit received by that certified medical care corporation through the waiver referred to in that paragraph and other documents specified by Order of the Ministry of Finance are attached to that return.
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**第六項** 税務署長は、前項の記載又は添付がない相続税法第二十八条の規定による申告書の提出があつた場合において、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、その記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-70-7-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-14/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-6
In the case where a return under the provisions of Article 28 of the Inheritance Tax Act without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the absence of that statement or attachment, the district director may apply the provisions of paragraph (1) only in the case where a document containing that statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph have been submitted.
machine translation, not official
**第七項** 厚生労働大臣又は地方厚生局長若しくは地方厚生支局長は、第一項の規定の適用を受ける認定医療法人について、平成十八年医療法等改正法附則第十条の四第二項又は第三項の規定により厚生労働大臣認定を取り消した場合には、遅滞なく、その旨その他財務省令で定める事項を、書面により、国税庁長官又は当該認定医療法人の納税地の所轄税務署長に通知しなければならない。
art-70-7-14/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-14/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-7
In the case where the Minister of Health, Labour and Welfare, the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare has revoked, under the provisions of Article 10-4, paragraph (2) or (3) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act, the certification by the Minister of Health, Labour and Welfare for a certified medical care corporation to which the provisions of paragraph (1) apply, that Minister or Director-General must, without delay, notify the Commissioner of the National Tax Agency or the district director with jurisdiction over the place for tax payment of that certified medical care corporation in writing of that fact and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第八項** 税務署長は、第一項の場合において厚生労働大臣又は地方厚生局長若しくは地方厚生支局長の事務（同項の規定の適用を受ける認定医療法人に関する事務で、前項の規定の適用に係るものに限る。）の処理を適正かつ確実に行うため必要があると認めるときは、厚生労働大臣又は当該地方厚生局長若しくは当該地方厚生支局長に対し、当該認定医療法人が第一項の規定の適用を受ける旨その他財務省令で定める事項を通知することができる。
art-70-7-14/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-14/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-8
If the district director, in the case referred to in paragraph (1), finds it necessary for the proper and reliable handling of the affairs of the Minister of Health, Labour and Welfare, the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare (limited to affairs concerning the certified medical care corporation to which the provisions of that paragraph apply that relate to the application of the provisions of the preceding paragraph), the district director may notify the Minister of Health, Labour and Welfare, or that Director-General of the Regional Bureau of Health and Welfare or that Director-General of the Regional Branch Bureau of Health and Welfare, that the certified medical care corporation receives the application of the provisions of paragraph (1) and of other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第九項** 第三項から前項までに定めるもののほか、第一項又は第二項の規定の適用に関し必要な事項は、政令で定める。
art-70-7-14/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-14/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-9
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) or paragraph (2) are specified by Cabinet Order.
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### 第七十条の八（農地等についての贈与税の納税猶予等に係る利子税の特例） — Special Provisions on Interest Tax Relating to Tax Payment Grace Period, etc. for Gift Tax on Farmland, etc.
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art-70-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8 · https://japanlaw.org/l/332AC0000000026/art-70-8
**第一項** 第七十条の四第一項の規定の適用を受ける同項に規定する受贈者が同項の規定の適用を受ける同項に規定する農地等の全部又は一部につき第三十三条の四第一項に規定する収用交換等（第三項及び第四項において「収用交換等」という。）による譲渡をしたことにより、第七十条の四第三十五項第二号に掲げる場合に該当することとなつた場合には、同項の規定により当該受贈者の納付すべき利子税の額は、同項の規定にかかわらず、同項の規定により計算した金額の二分の一に相当する金額（平成二十六年四月一日から令和十三年三月三十一日までの間に当該受贈者が当該農地等の全部又は一部につき当該収用交換等による譲渡をしたことにより同号に掲げる場合に該当することとなつた場合には、零）とする。
art-70-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-1
In the case where the donee prescribed in Article 70-4, paragraph (1) to whom the provisions of that paragraph apply has come to fall under the case listed in Article 70-4, paragraph (35), item (ii) as a result of having made a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) (referred to as "expropriation or exchange, etc." in paragraphs (3) and (4)) of all or part of the farmland, etc. prescribed in Article 70-4, paragraph (1) to which the provisions of that paragraph apply, the amount of interest tax to be paid by that donee under the provisions of paragraph (35) of that Article is, notwithstanding the provisions of that paragraph, the amount equivalent to one half of the amount calculated under the provisions of that paragraph (or zero, in the case where that donee has come to fall under the case listed in that item as a result of having made a transfer by that expropriation or exchange, etc. of all or part of that farmland, etc. during the period from April 1, 2014 to March 31, 2031).
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**第二項** 前項の規定は、同項の受贈者が財務省令で定めるところにより同項の規定の適用を受けたい旨の届出書を第七十条の四第一項ただし書又は第四項の規定による納税の猶予に係る期限までに納税地の所轄税務署長に提出した場合（当該税務署長においてやむを得ない事情があると認める場合には、当該届出書を当該期限後に提出した場合を含む。）に限り、適用する。
art-70-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-2
The provisions of the preceding paragraph apply only in the case where the donee referred to in that paragraph has submitted, pursuant to the provisions of Order of the Ministry of Finance, a written notification stating that the donee wishes to receive the application of the provisions of that paragraph to the district director with jurisdiction over the place for tax payment by the deadline of the tax payment grace period under the provisions of the proviso to Article 70-4, paragraph (1) or paragraph (4) of that Article (including, in the case where that district director finds that there are unavoidable circumstances, the case where that written notification has been submitted after that deadline).
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**第三項** 第七十条の六第一項の規定の適用を受ける同項に規定する農業相続人が同項に規定する特例農地等の全部又は一部につき収用交換等による譲渡をしたことにより、同条第四十項第二号に掲げる場合に該当することとなつた場合には、同項の規定により当該農業相続人の納付すべき利子税の額は、同項の規定にかかわらず、同項の規定により計算した金額の二分の一に相当する金額（平成二十六年四月一日から令和十三年三月三十一日までの間に当該農業相続人が当該特例農地等の全部又は一部につき当該収用交換等による譲渡をしたことにより同号に掲げる場合に該当することとなつた場合には、零）とする。
art-70-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-3
In the case where the farming heir prescribed in Article 70-6, paragraph (1) to whom the provisions of that paragraph apply has come to fall under the case listed in paragraph (40), item (ii) of that Article as a result of having made a transfer by expropriation or exchange, etc. of all or part of the special farmland, etc. prescribed in that paragraph, the amount of interest tax to be paid by that farming heir under the provisions of paragraph (40) of that Article is, notwithstanding the provisions of that paragraph, the amount equivalent to one half of the amount calculated under the provisions of that paragraph (or zero, in the case where that farming heir has come to fall under the case listed in that item as a result of having made a transfer by that expropriation or exchange, etc. of all or part of that special farmland, etc. during the period from April 1, 2014 to March 31, 2031).
machine translation, not official
**第四項** 第七十条の六の六第一項の規定の適用を受ける同項の林業経営相続人が同項に規定する特例山林の全部又は一部につき収用交換等による譲渡をしたことにより、同条第十九項の表の第二号の上欄に掲げる場合（同条第四項の規定の適用があつた場合に限る。）に該当することとなつた場合には、同条第十九項の規定により当該林業経営相続人の納付すべき利子税の額は、同項の規定にかかわらず、同項の規定により計算した金額の二分の一に相当する金額とする。
art-70-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-4
In the case where the forestry business heir referred to in Article 70-6-6, paragraph (1) to whom the provisions of that paragraph apply has come to fall under the case listed in the left-hand column of item (ii) of the table in paragraph (19) of that Article (limited to the case where the provisions of paragraph (4) of that Article have been applied) as a result of having made a transfer by expropriation or exchange, etc. of all or part of the special forest prescribed in that paragraph, the amount of interest tax to be paid by that forestry business heir under the provisions of paragraph (19) of that Article is, notwithstanding the provisions of that paragraph, the amount equivalent to one half of the amount calculated under the provisions of that paragraph.
machine translation, not official
**第五項** 第二項の規定は、前二項の規定を適用する場合について準用する。
art-70-8/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-5
The provisions of paragraph (2) apply mutatis mutandis where the provisions of the preceding two paragraphs are applied.
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### 第七十条の八の二（計画伐採に係る相続税の延納等の特例） — Special Provisions on Deferred Payment, etc. of Inheritance Tax Relating to Planned Felling
caption: machine translation, not official
art-70-8-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2 · https://japanlaw.org/l/332AC0000000026/art-70-8-2
**第一項** 税務署長（相続税法第四十八条の三の国税局長が同条に規定する事務の引継ぎを受けた場合には、当該国税局長。次項、第七十条の十第一項及び第七十条の十二第一項において同じ。）は、同法第三十八条第一項の規定により相続税額について延納の許可をする場合において、相続又は遺贈により取得した財産で当該相続税額の計算の基礎となつたものの価額の合計額（以下この条において「課税相続財産の価額」という。）のうちに第六十九条の五第二項第一号に規定する森林経営計画が定められている区域内に存する立木（同号に規定する森林保健施設の整備に係る地区内に存する立木を除き、一体として効率的に森林施業を行うこととされているものとして財務省令で定めるものに限る。以下この条において同じ。）の価額の占める割合が十分の二以上であり、かつ、課税相続財産の価額のうちに同法第三十八条第一項に規定する不動産等の価額の占める割合が十分の五以上であるときは、当該延納の許可をする相続税額のうち当該立木の価額に対応するものとして政令で定めるところにより計算した部分の税額（以下この条において「森林計画立木部分の税額」という。）に係る延納期間については、納税義務者の申請により、同項の規定にかかわらず、二十年以内（森林法第五条第二項第六号に規定する公益的機能別施業森林の区域のうち財務省令で定める区域内に存する立木に係る森林計画立木部分の税額（以下この項において「特定森林計画立木部分の税額」という。）にあつては、四十年以内）とすることができる。この場合において、相続税法第三十八条第一項に規定する延納税額が二百万円（当該延納税額が当該特定森林計画立木部分の税額である場合には、四百万円）未満であるときは、当該延納の許可をすることができる期間は、当該延納税額を十万円で除して得た数（その数に一未満の端数があるときは、これを一とする。）に相当する年数を超えることができない。
art-70-8-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-1
Where the district director (or, in the case where the regional commissioner referred to in Article 48-3 of the Inheritance Tax Act has taken over the affairs prescribed in that Article, that regional commissioner; the same applies in the following paragraph, Article 70-10, paragraph (1) and Article 70-12, paragraph (1)) grants permission for deferred payment of the amount of inheritance tax under the provisions of Article 38, paragraph (1) of that Act, if the proportion of the value of standing timber located within an area for which a forest management plan prescribed in Article 69-5, paragraph (2), item (i) has been established (excluding standing timber located within a district relating to the development of a forest health facility prescribed in that item, and limited to standing timber specified by Order of the Ministry of Finance as timber for which forest operations are to be carried out efficiently as a whole; the same applies hereinafter in this Article) in the total value of the property acquired by inheritance or bequest that formed the basis for calculating that amount of inheritance tax (referred to as the "value of taxable inherited property" hereinafter in this Article) is two-tenths or more, and the proportion of the value of real property, etc. prescribed in Article 38, paragraph (1) of that Act in the value of taxable inherited property is five-tenths or more, the district director may, upon application by the person liable for tax and notwithstanding the provisions of that paragraph, set the deferred payment period for the portion of tax calculated pursuant to the provisions of Cabinet Order as corresponding to the value of that standing timber, out of the amount of inheritance tax for which that permission for deferred payment is granted (referred to as the "tax on standing timber under a forest plan" hereinafter in this Article), at a period within 20 years (or, for the tax on standing timber under a forest plan relating to standing timber located within an area specified by Order of the Ministry of Finance out of the area of forests for operations by public-interest function prescribed in Article 5, paragraph (2), item (vi) of the Forest Act (referred to as the "tax on standing timber under a specified forest plan" hereinafter in this paragraph), within 40 years). In this case, if the deferred tax amount prescribed in Article 38, paragraph (1) of the Inheritance Tax Act is less than 2,000,000 yen (or, in the case where that deferred tax amount is that tax on standing timber under a specified forest plan, 4,000,000 yen), the period for which that permission for deferred payment may be granted may not exceed the number of years equivalent to the number obtained by dividing that deferred tax amount by 100,000 yen (or, if that number has a fraction of less than one, the number with that fraction counted as one).
machine translation, not official
**第二項** 税務署長は、相続税法第三十八条第一項の規定により相続税額について延納の許可をする場合において、課税相続財産の価額のうちに前項に規定する立木の価額の占める割合が十分の二以上であるときは、当該延納の許可をする相続税額のうち森林計画立木部分の税額については、納税義務者の申請により、同条第二項の規定にかかわらず、当該立木の前項に規定する森林経営計画に基づく伐採の時期及び材積を基礎として納付すべき分納税額を定めることができる。
art-70-8-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-2
Where the district director grants permission for deferred payment of the amount of inheritance tax under the provisions of Article 38, paragraph (1) of the Inheritance Tax Act, if the proportion of the value of the standing timber prescribed in the preceding paragraph in the value of taxable inherited property is two-tenths or more, the district director may, upon application by the person liable for tax and notwithstanding the provisions of paragraph (2) of that Article, determine the installment payment to be paid for the tax on standing timber under a forest plan, out of the amount of inheritance tax for which that permission for deferred payment is granted, on the basis of the timing and volume of the felling of that standing timber under the forest management plan prescribed in the preceding paragraph.
machine translation, not official
**第三項** 課税相続財産の価額のうちに第一項に規定する立木の価額の占める割合が十分の二以上である場合には、当該延納税額のうち森林計画立木部分の税額についての相続税法第五十二条第一項の規定の適用については、同項第一号中「年五・四パーセント」とあるのは、「年一・二パーセント」とする。
art-70-8-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-3
In the case where the proportion of the value of the standing timber prescribed in paragraph (1) in the value of taxable inherited property is two-tenths or more, with regard to the application of the provisions of Article 52, paragraph (1) of the Inheritance Tax Act to the tax on standing timber under a forest plan out of that deferred tax amount, the phrase "5.4 percent per annum" in item (i) of that paragraph is deemed to be replaced with "1.2 percent per annum".
machine translation, not official
**第四項** 課税相続財産の価額を計算する場合において、相続又は遺贈により取得した財産のうちに次の各号に掲げる財産があるときは、当該各号に掲げる財産の価額は当該各号に定める価額によるものとする。
art-70-8-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-4
In calculating the value of taxable inherited property, if the property acquired by inheritance or bequest includes property listed in the following items, the value of the property listed in each of those items is to be the value specified in the relevant item:
machine translation, not official
**一** 第七十条の六第一項に規定する特例農地等 当該特例農地等につき同条第二項第一号に規定する農業投資価格を基準として計算した価額
art-70-8-2/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-4/item-1
special farmland, etc. prescribed in Article 70-6, paragraph (1): the value of that special farmland, etc. calculated on the basis of the agricultural investment price prescribed in paragraph (2), item (i) of that Article;
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**二** 第七十条の六の六第一項に規定する特例山林 当該特例山林の価額に百分の二十を乗じて計算した価額
art-70-8-2/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-4/item-2
the special forest prescribed in Article 70-6-6, paragraph (1): the value calculated by multiplying the value of that special forest by 20 percent;
machine translation, not official
**二の二** 第七十条の六の七第一項の規定の適用を受ける同条第二項第一号に規定する特定美術品 当該特定美術品の価額に百分の二十を乗じて計算した価額
art-70-8-2/par-4/item-2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-4/item-2-2 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-4/item-2-2
a specified work of art prescribed in Article 70-6-7, paragraph (2), item (i) to which the provisions of paragraph (1) of that Article apply: the value calculated by multiplying the value of that specified work of art by 20 percent;
machine translation, not official
**二の三** 第七十条の六の十第一項に規定する特例事業用資産 零
art-70-8-2/par-4/item-2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-4/item-2-3 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-4/item-2-3
special business assets prescribed in Article 70-6-10, paragraph (1): zero;
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**三** 第七十条の七の二第一項に規定する対象非上場株式等又は第七十条の七の四第一項に規定する対象相続非上場株式等 当該対象非上場株式等又は当該対象相続非上場株式等の価額に百分の二十を乗じて計算した価額（当該対象非上場株式等に係る第七十条の七の二第二項第一号に規定する認定承継会社若しくは当該認定承継会社の同号ハに規定する特別関係会社であつて当該認定承継会社との間に支配関係（第七十条の七第二項第一号ホに規定する支配関係をいう。以下この号において同じ。）がある法人又は当該対象相続非上場株式等に係る第七十条の七の四第二項第一号に規定する認定相続承継会社若しくは当該認定相続承継会社の同号ハに規定する特別関係会社であつて当該認定相続承継会社との間に支配関係がある法人（以下この号において「認定承継会社等」という。）が会社法第二条第二号に規定する外国会社（当該認定承継会社の第七十条の七の二第二項第一号ハに規定する特別関係会社又は当該認定相続承継会社の第七十条の七の四第二項第一号ハに規定する特別関係会社に該当するものに限る。）又は第七十条の七の二第十四項第十一号（第七十条の七の四第十一項において準用する場合を含む。）に規定する政令で定める法人の株式（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。）又は出資を有する場合には、当該認定承継会社等が当該株式又は出資を有していなかつたものとして計算した価額に百分の二十を乗じて計算した価額と当該株式又は出資の価額との合計額）
art-70-8-2/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-4/item-3
covered unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (1) or covered inherited unlisted shares or similar interests prescribed in Article 70-7-4, paragraph (1): the value calculated by multiplying the value of those covered unlisted shares or similar interests or those covered inherited unlisted shares or similar interests by 20 percent (or, in the case where the certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) relating to those covered unlisted shares or similar interests or a corporation that is a specially related company of that certified succession company prescribed in (c) of that item and has a controlling relationship (meaning a controlling relationship prescribed in Article 70-7, paragraph (2), item (i), (e); the same applies hereinafter in this item) with that certified succession company, or the certified inheritance succession company prescribed in Article 70-7-4, paragraph (2), item (i) relating to those covered inherited unlisted shares or similar interests or a corporation that is a specially related company of that certified inheritance succession company prescribed in (c) of that item and has a controlling relationship with that certified inheritance succession company (referred to as a "certified succession company, etc." hereinafter in this item) holds shares (including investment units prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations) of, or capital contributions in, a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to one that falls under a specially related company of that certified succession company prescribed in Article 70-7-2, paragraph (2), item (i), (c) or a specially related company of that certified inheritance succession company prescribed in Article 70-7-4, paragraph (2), item (i), (c)) or a corporation specified by Cabinet Order prescribed in Article 70-7-2, paragraph (14), item (xi) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11)), the total of the value calculated by multiplying by 20 percent the value calculated on the assumption that that certified succession company, etc. did not hold those shares or capital contributions, and the value of those shares or capital contributions);
machine translation, not official
**四** 第七十条の七の六第一項に規定する特例対象非上場株式等又は第七十条の七の八第一項に規定する特例対象相続非上場株式等 零（当該特例対象非上場株式等に係る第七十条の七の六第二項第一号に規定する特例認定承継会社若しくは当該特例認定承継会社の同号ハに規定する特別関係会社であつて当該特例認定承継会社との間に支配関係（第七十条の七の五第二項第一号ホに規定する支配関係をいう。以下この号において同じ。）がある法人又は当該特例対象相続非上場株式等に係る第七十条の七の八第二項第二号に規定する特例認定相続承継会社若しくは当該特例認定相続承継会社の同号ハに規定する特別関係会社であつて当該特例認定相続承継会社との間に支配関係がある法人が会社法第二条第二号に規定する外国会社（当該特例認定承継会社の第七十条の七の六第二項第一号ハに規定する特別関係会社又は当該特例認定相続承継会社の第七十条の七の八第二項第二号ハに規定する特別関係会社に該当するものに限る。）又は第七十条の七の六第十一項若しくは第七十条の七の八第十項において準用する第七十条の七の二第十四項第十一号に規定する政令で定める法人の株式（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。）又は出資を有する場合には、当該株式又は出資の価額）
art-70-8-2/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-4/item-4
special covered unlisted shares or similar interests prescribed in Article 70-7-6, paragraph (1) or special covered inherited unlisted shares or similar interests prescribed in Article 70-7-8, paragraph (1): zero (or, in the case where the specially certified succession company prescribed in Article 70-7-6, paragraph (2), item (i) relating to those special covered unlisted shares or similar interests or a corporation that is a specially related company of that specially certified succession company prescribed in (c) of that item and has a controlling relationship (meaning a controlling relationship prescribed in Article 70-7-5, paragraph (2), item (i), (e); the same applies hereinafter in this item) with that specially certified succession company, or the specially certified inheritance succession company prescribed in Article 70-7-8, paragraph (2), item (ii) relating to those special covered inherited unlisted shares or similar interests or a corporation that is a specially related company of that specially certified inheritance succession company prescribed in (c) of that item and has a controlling relationship with that specially certified inheritance succession company, holds shares (including investment units prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations) of, or capital contributions in, a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to one that falls under a specially related company of that specially certified succession company prescribed in Article 70-7-6, paragraph (2), item (i), (c) or a specially related company of that specially certified inheritance succession company prescribed in Article 70-7-8, paragraph (2), item (ii), (c)) or a corporation specified by Cabinet Order prescribed in Article 70-7-2, paragraph (14), item (xi) as applied mutatis mutandis pursuant to Article 70-7-6, paragraph (11) or Article 70-7-8, paragraph (10), the value of those shares or capital contributions);
machine translation, not official
**五** 第七十条の七の十二第一項の規定の適用を受ける同項に規定する認定医療法人の第七十条の七の九第二項第二号に規定する持分又は第七十条の七の十三第一項の規定の適用を受ける同項に規定する認定医療法人の同号に規定する持分 零
art-70-8-2/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-4/item-5
an equity interest prescribed in Article 70-7-9, paragraph (2), item (ii) in a certified medical care corporation prescribed in Article 70-7-12, paragraph (1) to which the provisions of that paragraph apply, or an equity interest prescribed in that item in a certified medical care corporation prescribed in Article 70-7-13, paragraph (1) to which the provisions of that paragraph apply: zero.
machine translation, not official
**第五項** 相続税法第五十二条第三項の規定は、延納の許可を受けた相続税額のうちに森林計画立木部分の税額とその他の部分の税額とがある場合について準用する。
art-70-8-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-5
The provisions of Article 52, paragraph (3) of the Inheritance Tax Act apply mutatis mutandis to the case where the amount of inheritance tax for which permission for deferred payment has been granted includes both the tax on standing timber under a forest plan and the tax on the other portion.
machine translation, not official
**第六項** 第一項から第三項までの規定の適用を受けようとする者は、相続税法第三十九条第一項に規定する申請書に、第一項に規定する立木に係る同項に規定する森林経営計画の明細その他財務省令で定める事項を記載した書類を添付して、これを納税地の所轄税務署長に提出しなければならない。
art-70-8-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-6
A person seeking the application of the provisions of paragraphs (1) through (3) must attach, to the written application prescribed in Article 39, paragraph (1) of the Inheritance Tax Act, a document stating details of the forest management plan prescribed in paragraph (1) relating to the standing timber prescribed in that paragraph and other matters specified by Order of the Ministry of Finance, and submit it to the district director with jurisdiction over the place for tax payment.
machine translation, not official
**第七項** 第一項から第三項までの規定の適用を受けている者に係る第一項に規定する森林経営計画につき森林法第十六条の規定による認定の取消しその他の政令で定める事由が生じたときは、その事由が生じた時として政令で定める時をもつて、その時以後に納付すべきであつた分納税額の合計額のうち当該森林経営計画に係る森林計画立木部分の税額に係る部分（以下この項において「納付すべき分納税額」という。）の納期限とする。この場合において、その者の延納期間のうち既に適用があつた年数が十五年（延納の許可を受けた年数が十五年未満であるときは、当該年数）に満たないときは、税務署長は、当該納付すべき分納税額について、その者の申請により、当該満たない年数を延納期間として、相続税法第三十八条第一項及び第五十二条第一項の規定を適用することができる。
art-70-8-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-7
In the case where, with regard to the forest management plan prescribed in paragraph (1) relating to a person who receives the application of the provisions of paragraphs (1) through (3), a revocation of the certification under the provisions of Article 16 of the Forest Act or any other event specified by Cabinet Order has occurred, the time specified by Cabinet Order as the time at which that event occurred is the due date for payment of the portion relating to the tax on standing timber under a forest plan relating to that forest management plan, out of the total of the installment payments that were to be paid on or after that time (referred to as the "installment payment to be paid" in this paragraph). In this case, if the number of years already applied out of that person's deferred payment period is less than 15 years (or, if the number of years for which permission for deferred payment was granted is less than 15 years, that number of years), the district director may, upon application by that person, apply the provisions of Article 38, paragraph (1) and Article 52, paragraph (1) of the Inheritance Tax Act to that installment payment to be paid, with the number of years by which it falls short as the deferred payment period.
machine translation, not official
**第八項** 前項の森林経営計画の認定又はその取消しがあつた場合における税務署長への通知に関し必要な事項は、政令で定める。
art-70-8-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-8
Necessary matters concerning notification to the district director in the case where the certification of the forest management plan referred to in the preceding paragraph or its revocation has been made are specified by Cabinet Order.
machine translation, not official
**第九項** 前各項の規定は、相続税法第四十四条第一項又は第四十七条第一項の規定により延納の許可を受けた者で、その課税相続財産の価額のうちに第一項に規定する立木の価額の占める割合が十分の二以上であるものが当該許可により納付すべき相続税額に係る延納及び利子税について準用する。
art-70-8-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-9
The provisions of the preceding paragraphs apply mutatis mutandis to the deferred payment and interest tax relating to the amount of inheritance tax to be paid under the permission for deferred payment by a person who has received that permission under the provisions of Article 44, paragraph (1) or Article 47, paragraph (1) of the Inheritance Tax Act and for whom the proportion of the value of the standing timber prescribed in paragraph (1) in the value of taxable inherited property is two-tenths or more.
machine translation, not official
**第十項** 第四項から前項までに定めるもののほか、第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
art-70-8-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-10
Beyond what is provided for in paragraph (4) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
machine translation, not official
### 第七十条の九（特別緑地保全地区等内の土地に係る相続税の延納に伴う利子税の特例） — Special Provisions on Interest Tax Accompanying Deferred Payment of Inheritance Tax on Land in Special Green Space Conservation Districts, etc.
caption: machine translation, not official
art-70-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-9 · https://japanlaw.org/l/332AC0000000026/art-70-9
**第一項** 相続税法第三十八条第一項の規定により相続税額について延納の許可を受けた者に係る前条第一項に規定する課税相続財産の価額のうちに都市緑地法第十二条の規定による特別緑地保全地区又は古都における歴史的風土の保存に関する特別措置法第六条第一項の規定による歴史的風土特別保存地区その他これに準ずるものとして政令で定める地区内にある土地の価額がある場合には、当該延納の許可を受けた相続税額のうち当該土地の価額に対応するものとして政令で定めるところにより計算した部分の税額（次項において「特別緑地保全地区等内土地部分の税額」という。）についての相続税法第五十二条第一項の規定の適用については、同項第一号中「年六・六パーセント」とあるのは、「年四・二パーセント」とする。
art-70-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-1
In the case where the value of taxable inherited property prescribed in paragraph (1) of the preceding Article relating to a person who has received permission for deferred payment of the amount of inheritance tax under the provisions of Article 38, paragraph (1) of the Inheritance Tax Act includes the value of land located within a special green space conservation district under the provisions of Article 12 of the Urban Green Space Conservation Act, a special historic scenic beauty preservation district under the provisions of Article 6, paragraph (1) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals, or any other district specified by Cabinet Order as equivalent thereto, with regard to the application of the provisions of Article 52, paragraph (1) of the Inheritance Tax Act to the portion of tax calculated pursuant to the provisions of Cabinet Order as corresponding to the value of that land, out of the amount of inheritance tax for which that permission for deferred payment was granted (referred to as the "tax on the portion for land in a special green space conservation district, etc." in the following paragraph), the phrase "6.6 percent per annum" in item (i) of that paragraph is deemed to be replaced with "4.2 percent per annum".
machine translation, not official
**第二項** 相続税法第五十二条第三項の規定は、延納の許可を受けた相続税額のうちに特別緑地保全地区等内土地部分の税額とその他の部分の税額とがある場合について準用する。
art-70-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-2
The provisions of Article 52, paragraph (3) of the Inheritance Tax Act apply mutatis mutandis to the case where the amount of inheritance tax for which permission for deferred payment has been granted includes both the tax on the portion for land in a special green space conservation district, etc. and the tax on the other portion.
machine translation, not official
**第三項** 第一項の規定の適用を受けようとする者は、相続税法第三十九条第一項に規定する申請書に、第一項に規定する地区内にある土地の明細書その他財務省令で定める書類を添付して、これを納税地の所轄税務署長に提出しなければならない。
art-70-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-3
A person seeking the application of the provisions of paragraph (1) must attach, to the written application prescribed in Article 39, paragraph (1) of the Inheritance Tax Act, a written statement of the land located within the district prescribed in paragraph (1) and other documents specified by Order of the Ministry of Finance, and submit it to the district director with jurisdiction over the place for tax payment.
machine translation, not official
**第四項** 前三項の規定は、相続税法第四十四条第一項又は第四十七条第一項の規定により延納の許可を受けた者で、第一項に規定する課税相続財産の価額のうちに同項に規定する土地の価額があるものが当該許可により納付すべき相続税額に係る利子税について準用する。
art-70-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-4
The provisions of the preceding three paragraphs apply mutatis mutandis to the interest tax relating to the amount of inheritance tax to be paid under the permission for deferred payment by a person who has received that permission under the provisions of Article 44, paragraph (1) or Article 47, paragraph (1) of the Inheritance Tax Act and whose value of taxable inherited property prescribed in paragraph (1) includes the value of land prescribed in that paragraph.
machine translation, not official
### 第七十条の十（不動産等に係る相続税の延納等の特例） — Special Provisions on Deferred Payment, etc. of Inheritance Tax Relating to Real Property, etc.
caption: machine translation, not official
art-70-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-10 · https://japanlaw.org/l/332AC0000000026/art-70-10
**第一項** 税務署長は、相続税法第三十八条第一項の規定により相続税額について延納の許可をする場合において、第七十条の八の二第一項に規定する課税相続財産の価額のうちに不動産、所得税法第二条第一項第十九号に規定する減価償却資産で当該相続に係る被相続人の事業の用に供されていたものその他政令で定める財産の価額の合計額（以下この条において「不動産等の価額」という。）の占める割合が四分の三以上であるときは、当該延納を許可する相続税額のうち当該不動産等の価額に対応するものとして政令で定めるところにより計算した部分の税額（次項及び第三項において「不動産等部分の税額」という。）に係る延納期間については、納税義務者の申請により、相続税法第三十八条第一項の規定にかかわらず、二十年以内（同項に規定する延納税額が二百万円未満であるときは、当該延納税額を十万円で除して得た数（その数に一未満の端数があるときは、これを一とする。）に相当する年数以内）とすることができる。
art-70-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-1
Where the district director grants permission for deferred payment of the amount of inheritance tax under the provisions of Article 38, paragraph (1) of the Inheritance Tax Act, if the proportion of the total value of real property, depreciable assets prescribed in Article 2, paragraph (1), item (xix) of the Income Tax Act that had been used for the business of the decedent relating to that inheritance, and other property specified by Cabinet Order (referred to as the "value of real property, etc." hereinafter in this Article) in the value of taxable inherited property prescribed in Article 70-8-2, paragraph (1) is three-quarters or more, the district director may, upon application by the person liable for tax and notwithstanding the provisions of Article 38, paragraph (1) of the Inheritance Tax Act, set the deferred payment period for the portion of tax calculated pursuant to the provisions of Cabinet Order as corresponding to that value of real property, etc., out of the amount of inheritance tax for which that deferred payment is permitted (referred to as the "tax amount attributable to real property, etc." in the following paragraph and paragraph (3)), at a period within 20 years (or, if the deferred tax amount prescribed in that paragraph is less than 2,000,000 yen, within the number of years equivalent to the number obtained by dividing that deferred tax amount by 100,000 yen (or, if that number has a fraction of less than one, the number with that fraction counted as one)).
machine translation, not official
**第二項** 前項に規定する課税相続財産の価額のうちに不動産等の価額の占める割合が四分の三以上である場合には、当該延納税額のうち不動産等部分の税額についての相続税法第五十二条第一項の規定の適用については、同項第一号イ中「年五・四パーセント」とあるのは、「年三・六パーセント」とする。
art-70-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-2
In the case where the proportion of the value of real property, etc. in the value of taxable inherited property prescribed in the preceding paragraph is three-quarters or more, with regard to the application of the provisions of Article 52, paragraph (1) of the Inheritance Tax Act to the tax amount attributable to real property, etc. out of that deferred tax amount, the phrase "5.4 percent per annum" in item (i), (a) of that paragraph is deemed to be replaced with "3.6 percent per annum".
machine translation, not official
**第三項** 相続税法第五十二条第三項の規定は、延納の許可を受けた相続税額のうちに不動産等部分の税額とその他の部分の税額とがある場合について準用する。
art-70-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-3
The provisions of Article 52, paragraph (3) of the Inheritance Tax Act apply mutatis mutandis to the case where the amount of inheritance tax for which permission for deferred payment has been granted includes both the tax amount attributable to real property, etc. and the tax on the other portion.
machine translation, not official
**第四項** 第一項又は第二項の規定の適用を受けようとする者は、相続税法第三十九条第一項に規定する申請書に、第一項に規定する不動産、減価償却資産その他の財産の明細書を添付して、これを納税地の所轄税務署長に提出しなければならない。
art-70-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-4
A person seeking the application of the provisions of paragraph (1) or (2) must attach, to the written application prescribed in Article 39, paragraph (1) of the Inheritance Tax Act, a written statement of the real property, depreciable assets and other property prescribed in paragraph (1), and submit it to the district director with jurisdiction over the place for tax payment.
machine translation, not official
**第五項** 前各項の規定は、相続税法第四十四条第一項又は第四十七条第一項の規定により延納の許可を受けた者で、第一項に規定する課税相続財産の価額のうちに不動産等の価額の占める割合が四分の三以上であるものが当該許可により納付すべき相続税額に係る延納及び利子税について準用する。
art-70-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-5
The provisions of the preceding paragraphs apply mutatis mutandis to the deferred payment and interest tax relating to the amount of inheritance tax to be paid under the permission for deferred payment by a person who has received that permission under the provisions of Article 44, paragraph (1) or Article 47, paragraph (1) of the Inheritance Tax Act and for whom the proportion of the value of real property, etc. in the value of taxable inherited property prescribed in paragraph (1) is three-quarters or more.
machine translation, not official
### 第七十条の十一（相続税の延納に伴う利子税の特例） — Special Provisions on Interest Tax Accompanying Deferred Payment of Inheritance Tax
caption: machine translation, not official
art-70-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-11 · https://japanlaw.org/l/332AC0000000026/art-70-11
**第一項** 相続税法第三十八条第一項、第四十四条第一項又は第四十七条第一項の規定により相続税額について延納の許可を受けた者に係る当該延納の許可を受けた相続税額（第七十条の八の二第三項、第七十条の九第一項又は前条第二項の規定の適用を受けた相続税額を除く。）についての同法第五十二条第一項の規定の適用については、同項第一号中「年六・六パーセント」とあるのは「年六パーセント」と、同号イ中「年五・四パーセント」とあるのは「年三・六パーセント」と、「年六パーセント」とあるのは「年五・四パーセント」と、同号ロ中「年五・四パーセント」とあるのは「年四・八パーセント」とする。
art-70-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-11/par-1
With regard to the application of the provisions of Article 52, paragraph (1) of the Inheritance Tax Act to the amount of inheritance tax for which permission for deferred payment has been granted (excluding the amount of inheritance tax to which the provisions of Article 70-8-2, paragraph (3), Article 70-9, paragraph (1) or paragraph (2) of the preceding Article have been applied) relating to a person who has received permission for deferred payment of the amount of inheritance tax under the provisions of Article 38, paragraph (1), Article 44, paragraph (1) or Article 47, paragraph (1) of that Act, the phrase "6.6 percent per annum" in item (i) of that paragraph is deemed to be replaced with "6 percent per annum", the phrase "5.4 percent per annum" in (a) of that item with "3.6 percent per annum", the phrase "6 percent per annum" in (a) of that item with "5.4 percent per annum", and the phrase "5.4 percent per annum" in (b) of that item with "4.8 percent per annum".
machine translation, not official
### 第七十条の十二（相続税の物納の特例） — Special Provisions on Payment in Kind of Inheritance Tax
caption: machine translation, not official
art-70-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-12 · https://japanlaw.org/l/332AC0000000026/art-70-12
**第一項** 税務署長は、相続税法第四十一条第一項に規定する納税義務者が同項、同法第四十五条第一項又は第四十八条の二第一項の規定による物納の許可（以下この項において「物納の許可」という。）を申請しようとする場合において、当該物納に充てようとする財産が美術品の美術館における公開の促進に関する法律（平成十年法律第九十九号）第二条第三号に規定する登録美術品（当該物納の許可の申請に係る相続の開始時において既に同法第三条第一項に規定する登録を受けているものに限る。以下この項及び次項において「特定登録美術品」という。）であるときは、当該特定登録美術品については、当該納税義務者の申請により、相続税法第四十一条第五項（同法第四十五条第二項又は第四十八条の二第六項において準用する場合を含む。）の規定にかかわらず、物納の許可をすることができる。
art-70-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-12/par-1
In the case where a person liable for tax prescribed in Article 41, paragraph (1) of the Inheritance Tax Act intends to apply for permission for payment in kind under the provisions of that paragraph, Article 45, paragraph (1) or Article 48-2, paragraph (1) of that Act (referred to as "permission for payment in kind" in this paragraph), if the property to be used for that payment in kind is a registered artwork prescribed in Article 2, item (iii) of the Act on Public Display of Art at Museums (Act No. 99 of 1998) (limited to one that had already received the registration prescribed in Article 3, paragraph (1) of that Act at the time of the commencement of the succession relating to the application for that permission for payment in kind; referred to as a "specified registered artwork" in this paragraph and the following paragraph), the district director may, upon application by that person liable for tax, grant permission for payment in kind for that specified registered artwork, notwithstanding the provisions of Article 41, paragraph (5) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) or Article 48-2, paragraph (6) of that Act).
machine translation, not official
**第二項** 前項の規定の適用を受けようとする者は、相続税法第四十二条第一項（同法第四十五条第二項において準用する場合を含む。）又は第四十八条の二第二項に規定する申請書に、物納に充てようとする特定登録美術品の種類及び価額その他当該特定登録美術品に関する事項を記載した書類その他の財務省令で定める書類を添付して、これを納税地の所轄税務署長に提出しなければならない。この場合において、これらの書類は、同法第四十二条第一項に規定する物納手続関係書類とみなす。
art-70-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-12/par-2
A person seeking the application of the provisions of the preceding paragraph must attach, to the written application prescribed in Article 42, paragraph (1) (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) of that Act) or Article 48-2, paragraph (2) of the Inheritance Tax Act, a document stating the type and value of the specified registered artwork to be used for the payment in kind and other matters concerning that specified registered artwork, and other documents specified by Order of the Ministry of Finance, and submit it to the district director with jurisdiction over the place for tax payment. In this case, these documents are deemed to be the documents relating to the procedures for payment in kind prescribed in Article 42, paragraph (1) of that Act.
machine translation, not official
### 第七十条の十三（相続税及び贈与税の特例に係る修正申告書等の提出等に係る罰則） — Penalties Relating to the Filing, etc. of Amended Return Forms, etc. under Special Provisions on Inheritance Tax and Gift Tax
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art-70-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-13 · https://japanlaw.org/l/332AC0000000026/art-70-13
**第一項** 第六十九条の三第一項若しくは第二項、第七十条第六項（同条第十項において準用する場合を含む。）若しくは第七項（同条第十項において準用する場合を含む。）、第七十条の二第四項、第七十条の三第四項又は第七十条の七の十四第二項の規定による修正申告書又は期限後申告書（第三項において「修正申告書等」という。）をこれらの申告書の提出期限までに提出しないことにより相続税又は贈与税を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
art-70-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-13/par-1
In the case where a person has evaded inheritance tax or gift tax by failing to file, by the filing deadline for those returns, an amended return form or a tax return form filed after the due date under the provisions of Article 69-3, paragraph (1) or (2), Article 70, paragraph (6) (including as applied mutatis mutandis pursuant to paragraph (10) of that Article) or paragraph (7) (including as applied mutatis mutandis pursuant to paragraph (10) of that Article), Article 70-2, paragraph (4), Article 70-3, paragraph (4) or Article 70-7-14, paragraph (2) (referred to as an "amended return form, etc." in paragraph (3)), the person who has committed that violation is punished by imprisonment for five years or less or a fine of 5,000,000 yen or less, or both.
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**第二項** 前項の免れた相続税額又は贈与税額が五百万円を超えるときは、情状により、同項の罰金は、五百万円を超えその免れた相続税額又は贈与税額に相当する金額以下とすることができる。
art-70-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-13/par-2
If the amount of inheritance tax or gift tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 5,000,000 yen and not exceeding the amount equivalent to the amount of inheritance tax or gift tax so evaded.
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**第三項** 正当な理由がなくて修正申告書等をその提出期限までに提出しなかつたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
art-70-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-13/par-3
In the case where a person has failed to file an amended return form, etc. by its filing deadline without justifiable grounds, the person who has committed that violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less; provided, however, that the punishment may be remitted depending on the circumstances.
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**第四項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-70-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-13/par-4
In the case falling under any of the following items, the person who has committed that violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less:
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**一** 第七十条の二の二第十九項に規定する教育資金管理契約の終了に関する調書若しくは第七十条の二の三第十六項に規定する結婚・子育て資金管理契約の終了に関する調書をその提出期限までに税務署長に提出せず、又はこれらの調書に偽りの記載若しくは記録をして税務署長に提出したとき。
art-70-13/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-13/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-13/par-4/item-1
the person has failed to submit to the district director, by its submission deadline, a report on the termination of an education fund management contract prescribed in Article 70-2-2, paragraph (19) or a report on the termination of a contract for management of marriage and child-rearing funds prescribed in Article 70-2-3, paragraph (16), or has submitted such a report containing a false statement or false record to the district director;
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**二** 第七十条の二の二第二十三項若しくは第七十条の二の三第二十項の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又はこれらの規定による検査を拒み、妨げ、若しくは忌避したとき。
art-70-13/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-13/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-13/par-4/item-2
the person has failed to answer, or has given a false answer to, questions asked by the relevant official under the provisions of Article 70-2-2, paragraph (23) or Article 70-2-3, paragraph (20), or has refused, obstructed or evaded an inspection under those provisions;
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**三** 第七十条の二の二第二十三項又は第七十条の二の三第二十項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-70-13/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-13/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-13/par-4/item-3
the person has, without justifiable grounds, failed to comply with a request for the presentation or submission of articles under the provisions of Article 70-2-2, paragraph (23) or Article 70-2-3, paragraph (20), or has presented or submitted books and documents or other articles (including copies thereof) containing a false statement or false record.
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**第五項** 法人（相続税法第六十六条第一項に規定する人格のない社団又は財団を含む。以下この項及び次項において同じ。）の代表者（当該社団又は財団の代表者又は管理者を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して第一項又は前二項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対し、これらの規定の罰金刑を科する。
art-70-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-13/par-5
When the representative of a corporation (including an association or foundation without juridical personality prescribed in Article 66, paragraph (1) of the Inheritance Tax Act; the same applies hereinafter in this paragraph and the following paragraph) (including the representative or manager of that association or foundation), or the agent, employee or other worker of a corporation or individual, has committed a violation referred to in paragraph (1) or the preceding two paragraphs with regard to the business or property of that corporation or individual, not only is the offender punished, but that corporation or individual is also subject to the fine prescribed in the relevant provision.
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**第六項** 前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。
art-70-13/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-13/par-6
In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of the statute of limitations is the same as that for the offense referred to in paragraph (1).
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**第七項** 第五項に規定する社団又は財団について同項の規定の適用がある場合には、その代表者又は管理者がその訴訟行為につきその社団又は財団を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-70-13/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-13/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-13/par-7
In the case where the provisions of paragraph (5) apply to an association or foundation prescribed in that paragraph, its representative or manager represents that association or foundation with regard to its procedural acts, and the provisions of Acts concerning criminal proceedings in which a corporation is the defendant or the suspect apply mutatis mutandis.
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## 第四章の二 地価税法の特例 — Chapter IV-2 Special Provisions on the Land-holding Tax Act
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ch-4-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-4-2 · https://japanlaw.org/l/332AC0000000026/ch-4-2
### 第七十一条（地価税の課税の停止） — Suspension of Imposition of Land Value Tax
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art-71 · https://japanlaw.org/en/special-taxation-measures-act/art-71 · https://japanlaw.org/l/332AC0000000026/art-71
**第一項** 平成十年以後の各年の課税時期（地価税法第二条第四号に規定する課税時期をいう。以下この章において同じ。）において、個人又は法人（同条第七号に規定する人格のない社団等を含む。）が有する土地等（同条第一号に規定する土地等をいう。以下この章において同じ。）については、同法の規定にかかわらず、当分の間、地価税を課さない。
art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/art-71/par-1
With regard to land, etc. (meaning land, etc. prescribed in Article 2, item (i) of the Land-holding Tax Act; the same applies hereinafter in this Chapter) held by an individual or a corporation (including an association or foundation without juridical personality prescribed in item (vii) of that Article) as of the taxation date (meaning the taxation date prescribed in item (iv) of that Article; the same applies hereinafter in this Chapter) of each year from 1998 onward, land value tax is not imposed for the time being, notwithstanding the provisions of that Act.
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### 第七十一条の二（独立行政法人鉄道建設・運輸施設整備支援機構の全額出資に係る会社の土地等の課税の特例） — Special Provisions on Taxation on Land, etc. of Companies Wholly Funded by the Japan Railway Construction, Transport and Technology Agency
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art-71-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-2 · https://japanlaw.org/l/332AC0000000026/art-71-2
**第一項** 日本国有鉄道清算事業団の債務等の処理に関する法律（平成十年法律第百三十六号）附則第二条の規定による解散前の日本国有鉄道清算事業団（以下この条において「旧日本国有鉄道清算事業団」という。）が同法附則第九条の規定による廃止前の日本国有鉄道清算事業団法（昭和六十一年法律第九十号）第二十六条第一項第二号の業務として行う土地の処分の公正かつ適切な実施を確保するために設立した法人又は独立行政法人鉄道建設・運輸施設整備支援機構が日本国有鉄道清算事業団の債務等の処理に関する法律第十三条第一項第二号の業務として行う土地の処分の公正かつ適切な実施を確保するために設立した法人で政令で定めるものが有する土地等（旧日本国有鉄道清算事業団又は独立行政法人鉄道建設・運輸施設整備支援機構から取得したものに限る。）については、当該法人の発行済株式の総数又は出資の総額の全部を独立行政法人鉄道建設・運輸施設整備支援機構が有している間は、当該土地等を独立行政法人鉄道建設・運輸施設整備支援機構が有するものとみなして、地価税法の規定を適用する。
art-71-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-2/par-1
With regard to land, etc. (limited to land, etc. acquired from the former JNR Settlement Corporation or the Japan Railway Construction, Transport and Technology Agency) held by a corporation specified by Cabinet Order, being a corporation established by the JNR Settlement Corporation prior to its dissolution under the provisions of Article 2 of the Supplementary Provisions of the Act on Treatment of Debt, etc. of JNR Settlement Corporation (Act No. 136 of 1998) (referred to as the "former JNR Settlement Corporation" in this Article) in order to ensure the fair and appropriate implementation of the disposal of land that it carried out as its business under Article 26, paragraph (1), item (ii) of the JNR Settlement Corporation Act (Act No. 90 of 1986) prior to its repeal under the provisions of Article 9 of the Supplementary Provisions of that Act, or a corporation established by the Japan Railway Construction, Transport and Technology Agency in order to ensure the fair and appropriate implementation of the disposal of land that it carries out as its business under Article 13, paragraph (1), item (ii) of the Act on Treatment of Debt, etc. of JNR Settlement Corporation, the provisions of the Land-holding Tax Act apply by deeming that land, etc. to be held by the Japan Railway Construction, Transport and Technology Agency, for as long as the Japan Railway Construction, Transport and Technology Agency holds all of the total number of issued shares or the total amount of capital contributions of that corporation.
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### 第七十一条の三（建物が国の施設等として使用されている場合の土地等の非課税） — Tax Exemption for Land, etc. Where a Building Is Used as a National Facility, etc.
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art-71-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-3 · https://japanlaw.org/l/332AC0000000026/art-71-3
**第一項** 課税時期において国の施設等（国又は地方公共団体が国民の利便を特に考慮して配置する施設で財務省令で定めるものをいう。）として使用されている地価税法第二条第九号に規定する建物の用に供されている土地等（当該建物の一部が当該国の施設等以外の用にも供されているときは、当該国の施設等に対応する部分として政令で定める部分）については、地価税を課さない。
art-71-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-3/par-1
Land value tax is not imposed on land, etc. used for a building prescribed in Article 2, item (ix) of the Land-holding Tax Act that is used, as of the taxation date, as a national facility, etc. (meaning a facility specified by Order of the Ministry of Finance that the national government or a local government places with particular consideration for the convenience of the public) (or, in the case where part of that building is also used for purposes other than that national facility, etc., the part specified by Cabinet Order as the part corresponding to that national facility, etc.).
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**第二項** 前項の規定の適用がある場合における地価税法第二章の規定の適用については、同法第十六条中「第八条まで」とあるのは、「第八条まで及び租税特別措置法（昭和三十二年法律第二十六号）第七十一条の三第一項（建物が国の施設等として使用されている場合の土地等の非課税）」とする。
art-71-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-3/par-2
With regard to the application of the provisions of Chapter II of the Land-holding Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "through Article 8" in Article 16 of that Act is deemed to be replaced with "through Article 8 and Article 71-3, paragraph (1) (Tax Exemption for Land, etc. Where a Building Is Used as a National Facility, etc.) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)".
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### 第七十一条の四（事業協同組合等が中小企業者の集団化等のために有する土地等の非課税） — Tax Exemption for Land, etc. Held by Business Cooperatives, etc. for the Consolidation, etc. of Small and Medium-Sized Enterprises
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art-71-4 · https://japanlaw.org/en/special-taxation-measures-act/art-71-4 · https://japanlaw.org/l/332AC0000000026/art-71-4
**第一項** 事業協同組合若しくは事業協同小組合又はこれらの組合のみを会員とする協同組合連合会（以下この項において「事業協同組合等」という。）が課税時期において有する土地等で次に掲げる要件のいずれかを満たすもの（第一号に規定する貸付けに係る資金の返済又は同号若しくは第二号に規定する賦払が完了したものを除く。）のうち、当該事業協同組合等の組合員又は所属員に譲渡することが予定されているものとして財務省令で定めるもの（次項において「集団化等事業用地」という。）については、当該事業協同組合等には、地価税を課さない。
art-71-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-1
Land value tax is not imposed on a business cooperative, a small business cooperative or a federation of cooperatives whose members are only those cooperatives (referred to as a "business cooperative, etc." in this paragraph) with regard to land, etc. that it holds as of the taxation date and that satisfies any of the following requirements (excluding land, etc. for which the repayment of the funds relating to the loan prescribed in item (i) or the installment payments prescribed in that item or item (ii) have been completed), and that is specified by Order of the Ministry of Finance as land, etc. scheduled to be transferred to the members or affiliated members of that business cooperative, etc. (referred to as "land for consolidation projects, etc." in the following paragraph):
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**一** 当該事業協同組合等が高度化事業（中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号。以下この号において「廃止法」という。）第一条の規定による廃止前の中小企業総合事業団法（平成十一年法律第十九号。以下この号において「旧中小企業総合事業団法」という。）第二十一条第一項第二号イ若しくはロ又は旧中小企業総合事業団法附則第二十四条の規定による廃止前の中小企業事業団法（昭和五十五年法律第五十三号。以下この号において「旧中小企業事業団法」という。）第二十一条第一項第二号イ若しくはロの中小企業構造の高度化に寄与する事業で政令で定めるものをいう。）に係る高度化資金貸付け（廃止法附則第二条第一項の規定による解散前の中小企業総合事業団（以下この号において「旧中小企業総合事業団」という。）若しくは旧中小企業総合事業団法附則第七条第一項の規定による解散前の中小企業事業団（以下この号において「旧中小企業事業団」という。）又は都道府県の旧中小企業総合事業団法第二十一条第一項第二号イ又は旧中小企業事業団法第二十一条第一項第二号イに掲げる業務又は事業に係る資金の貸付けをいう。）を受け、又は当該高度化事業に係る高度化分譲（旧中小企業総合事業団若しくは旧中小企業事業団又は都道府県の旧中小企業総合事業団法第二十一条第一項第二号ロ又は旧中小企業事業団法第二十一条第一項第二号ロに掲げる業務又は事業による譲渡をいう。）の対価の額を賦払の方法により支払うこととして、当該土地等を取得したこと。
art-71-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-1/item-1
that business cooperative, etc. has acquired that land, etc. by receiving, in relation to an advancement project (meaning a project specified by Cabinet Order that contributes to the advancement of the structure of small and medium-sized enterprises under Article 21, paragraph (1), item (ii), (a) or (b) of the Japan Small and Medium Enterprise Corporation Act (Act No. 19 of 1999; referred to as the "former Japan Small and Medium Enterprise Corporation Act" in this item) prior to its repeal under the provisions of Article 1 of the Act on the Abolition, etc. of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act (Act No. 146 of 2002; referred to as the "Abolition Act" in this item), or under Article 21, paragraph (1), item (ii), (a) or (b) of the Small and Medium Enterprise Corporation Act (Act No. 53 of 1980; referred to as the "former Small and Medium Enterprise Corporation Act" in this item) prior to its repeal under the provisions of Article 24 of the Supplementary Provisions of the former Japan Small and Medium Enterprise Corporation Act), an advancement fund loan (meaning a loan of funds relating to the services or business listed in Article 21, paragraph (1), item (ii), (a) of the former Japan Small and Medium Enterprise Corporation Act or Article 21, paragraph (1), item (ii), (a) of the former Small and Medium Enterprise Corporation Act, provided by the Japan Small and Medium Enterprise Corporation prior to its dissolution under the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Abolition Act (referred to as the "former Japan Small and Medium Enterprise Corporation" in this item), the Small and Medium Enterprise Corporation prior to its dissolution under the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the former Japan Small and Medium Enterprise Corporation Act (referred to as the "former Small and Medium Enterprise Corporation" in this item), or a prefecture), or by agreeing to pay by installments the amount of consideration for an advancement sale (meaning a transfer through the services or business listed in Article 21, paragraph (1), item (ii), (b) of the former Japan Small and Medium Enterprise Corporation Act or Article 21, paragraph (1), item (ii), (b) of the former Small and Medium Enterprise Corporation Act, made by the former Japan Small and Medium Enterprise Corporation, the former Small and Medium Enterprise Corporation or a prefecture) relating to that advancement project;
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**二** 当該事業協同組合等が独立行政法人環境再生保全機構法（平成十五年法律第四十三号）附則第二十条の規定による廃止前の環境事業団法（昭和四十年法律第九十五号）第十八条第一項第一号又は附則第十八条に規定する業務による譲渡の対価の額を賦払の方法により支払うこととして当該土地等を取得したこと。
art-71-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-1/item-2
that business cooperative, etc. has acquired that land, etc. by agreeing to pay by installments the amount of consideration for a transfer through the services prescribed in Article 18, paragraph (1), item (i) or Article 18 of the Supplementary Provisions of the Japan Environment Corporation Act (Act No. 95 of 1965) prior to its repeal under the provisions of Article 20 of the Supplementary Provisions of the Act on the Environmental Restoration and Conservation Agency, Independent Administrative Agency (Act No. 43 of 2003).
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**第二項** 課税時期において前項の規定の適用がある集団化等事業用地とするための地価税法第二条第二号に規定する借地権等（民法第二百六十九条の二第一項の地上権その他の権利で政令で定めるものを除く。以下この章において「借地権等」という。）が設定されている土地等については、地価税を課さない。
art-71-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-2
Land value tax is not imposed on land, etc. on which a land lease right, etc. prescribed in Article 2, item (ii) of the Land-holding Tax Act (excluding a superficies right under Article 269-2, paragraph (1) of the Civil Code and other rights specified by Cabinet Order; referred to as a "land lease right, etc." hereinafter in this Chapter) has been created as of the taxation date in order to make it land for consolidation projects, etc. to which the provisions of the preceding paragraph apply.
machine translation, not official
**第三項** 前二項の規定の適用がある場合における地価税法第二章の規定の適用については、同法第十六条中「第八条まで」とあるのは、「第八条まで並びに租税特別措置法第七十一条の四第一項及び第二項（事業協同組合等が中小企業者の集団化等のために有する土地等の非課税）」とする。
art-71-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-3
With regard to the application of the provisions of Chapter II of the Land-holding Tax Act in the case where the provisions of the preceding two paragraphs apply, the phrase "through Article 8" in Article 16 of that Act is deemed to be replaced with "through Article 8, and Article 71-4, paragraphs (1) and (2) (Tax Exemption for Land, etc. Held by Business Cooperatives, etc. for the Consolidation, etc. of Small and Medium-Sized Enterprises) of the Act on Special Measures Concerning Taxation".
machine translation, not official
### 第七十一条の五（特定の都市計画駐車場の用に供されている土地等の非課税） — Tax Exemption for Land, etc. Used for Specified Urban Planning Parking Lots
caption: machine translation, not official
art-71-5 · https://japanlaw.org/en/special-taxation-measures-act/art-71-5 · https://japanlaw.org/l/332AC0000000026/art-71-5
**第一項** 課税時期において、都市計画駐車場（都市計画法第四条第一項に規定する都市計画に定められている同法第十一条第一項第一号に掲げる駐車場をいう。）で駐車場法第二条第二号に規定する路外駐車場に該当するもの（政令で定めるものに限る。以下この条において「特定の都市計画駐車場」という。）の用に供されている土地等（当該土地等が特定の都市計画駐車場の用以外の用にも供されているときは当該土地等のうち当該特定の都市計画駐車場の用以外の用に供されている部分として政令で定める部分を除くものとし、当該特定の都市計画駐車場として使用されている建築物が貸し付けられているものであるときは専ら当該特定の都市計画駐車場として使用されている建築物で政令で定めるものの用に供されている土地等に限る。）については、地価税を課さない。
art-71-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-5/par-1
Land value tax is not imposed on land, etc. used, as of the taxation date, for an urban planning parking lot (meaning a parking lot listed in Article 11, paragraph (1), item (i) of the City Planning Act that is specified in a city plan prescribed in Article 4, paragraph (1) of that Act) that falls under an off-street parking lot prescribed in Article 2, item (ii) of the Parking Lot Act (limited to one specified by Cabinet Order; referred to as a "specified urban planning parking lot" hereinafter in this Article) (excluding, in the case where that land, etc. is also used for purposes other than the specified urban planning parking lot, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that specified urban planning parking lot, and limited, in the case where the building used as that specified urban planning parking lot is leased, to land, etc. used for a building specified by Cabinet Order that is used exclusively as that specified urban planning parking lot).
machine translation, not official
**第二項** 前項の規定の適用がある場合における地価税法第二章の規定の適用については、同法第十六条中「第八条まで」とあるのは、「第八条まで及び租税特別措置法第七十一条の五第一項（特定の都市計画駐車場の用に供されている土地等の非課税）」とする。
art-71-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-5/par-2
With regard to the application of the provisions of Chapter II of the Land-holding Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "through Article 8" in Article 16 of that Act is deemed to be replaced with "through Article 8 and Article 71-5, paragraph (1) (Tax Exemption for Land, etc. Used for Specified Urban Planning Parking Lots) of the Act on Special Measures Concerning Taxation".
machine translation, not official
### 第七十一条の六（民間都市開発推進機構が有する土地等の非課税） — Tax Exemption for Land, etc. Held by the Organization for Promoting Urban Development
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art-71-6 · https://japanlaw.org/en/special-taxation-measures-act/art-71-6 · https://japanlaw.org/l/332AC0000000026/art-71-6
**第一項** 民間都市開発の推進に関する特別措置法第三条第一項に規定する民間都市開発推進機構（公益社団法人又は公益財団法人であるものに限る。）が、課税時期において有する土地等（当該民間都市開発推進機構が、平成八年一月一日から平成十一年三月三十一日までの間に同法附則第十四条第二項第一号に規定する事業見込地として取得したもので、その取得の日から当該課税時期までの期間が十年を超えていないものその他政令で定めるものに限る。）については、当該民間都市開発推進機構には、地価税を課さない。
art-71-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-6/par-1
Land value tax is not imposed on the Organization for Promoting Urban Development prescribed in Article 3, paragraph (1) of the Act on Special Measures Concerning the Promotion of Urban Development by Private Sectors (limited to one that is an incorporated public interest association or an incorporated public interest foundation) with regard to land, etc. that it holds as of the taxation date (limited to land, etc. that the Organization for Promoting Urban Development acquired during the period from January 1, 1996 to March 31, 1999 as prospective project land prescribed in Article 14, paragraph (2), item (i) of the Supplementary Provisions of that Act and for which the period from the day of its acquisition to that taxation date does not exceed 10 years, and other land, etc. specified by Cabinet Order).
machine translation, not official
**第二項** 前項の規定の適用がある場合における地価税法第二章の規定の適用については、同法第十六条中「第八条まで」とあるのは、「第八条まで及び租税特別措置法第七十一条の六第一項（民間都市開発推進機構が有する土地等の非課税）」とする。
art-71-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-6/par-2
With regard to the application of the provisions of Chapter II of the Land-holding Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "through Article 8" in Article 16 of that Act is deemed to be replaced with "through Article 8 and Article 71-6, paragraph (1) (Tax Exemption for Land, etc. Held by the Organization for Promoting Urban Development) of the Act on Special Measures Concerning Taxation".
machine translation, not official
### 第七十一条の七（優良な住宅地の造成事業等に係る供給予定地等についての課税価格の計算の特例） — Special Provisions on Calculation of Taxable Value for Planned Supply Land, etc. Relating to Superior Housing Land Development Projects, etc.
caption: machine translation, not official
art-71-7 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7 · https://japanlaw.org/l/332AC0000000026/art-71-7
**第一項** 都市計画法第四条第二項に規定する都市計画区域（以下この項及び次項において「都市計画区域」という。）内で主として住宅建設の用に供する目的で行われる次に掲げる一団の宅地の造成に関する事業（当該宅地の造成が優良な住宅地の供給に寄与するものであり、かつ、当該住宅地の供給が土地等の分譲又は借地借家法（平成三年法律第九十号）第二条第一号に規定する借地権で同法第二十二条第一項の規定の適用を受けるもの（以下この条において「定期借地権」という。）の設定により行われるものであることにつき政令で定めるところにより証明がされたものに限る。）を施行する者として政令で定めるもの（以下この項及び第三項において「優良宅地造成事業者」という。）が課税時期において有する土地等で当該事業に係るもの（当該造成される宅地のうちに当該事業の用に供するために土地等が買い取られた者に対して分譲されるものその他政令で定めるもの（以下この項において「優先分譲宅地等」という。）があるときは、当該優先分譲宅地等に対応する部分として政令で定める部分を除く。以下この項及び第三項において「供給予定地」という。）については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から前条までの規定により地価税が非課税とされるものを除き、当該優良宅地造成事業者の同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該供給予定地である土地等の価額の五分の一に相当する金額とする。
art-71-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-1
With regard to land, etc. relating to a project listed below for the development of a single tract of housing land that is carried out within a city planning area prescribed in Article 4, paragraph (2) of the City Planning Act (referred to as a "city planning area" in this paragraph and the following paragraph) mainly for the purpose of use for housing construction (limited to a project for which it has been certified, pursuant to the provisions of Cabinet Order, that the development of that housing land contributes to the supply of superior housing land and that the supply of that housing land is carried out through the sale of land, etc. in lots or the creation of a land lease right prescribed in Article 2, item (i) of the Act on Land and Building Leases (Act No. 90 of 1991) to which the provisions of Article 22, paragraph (1) of that Act apply (referred to as a "fixed-term land lease right" hereinafter in this Article)), which is held as of the taxation date by a person specified by Cabinet Order as a person who implements that project (referred to as a "superior housing land developer" in this paragraph and paragraph (3)) (or, in the case where the housing land to be developed includes housing land to be sold in lots to persons from whom land, etc. was purchased for use in that project and other housing land specified by Cabinet Order (referred to as "priority sale housing lots, etc." in this paragraph), excluding the part specified by Cabinet Order as the part corresponding to those priority sale housing lots, etc.; referred to as "planned supply land" in this paragraph and paragraph (3)), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Article 71-2 through the preceding Article, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act for that superior housing land developer is the amount equivalent to one-fifth of the value of the land, etc. that is that planned supply land:
machine translation, not official
**一** 都市計画法第二十九条第一項の許可（都市計画区域内において行われる同法第四条第十二項に規定する開発行為に係るものに限る。以下この項において「開発許可」という。）を受けて行われる一団の宅地の造成に関する事業（当該造成される宅地のうちに優先分譲宅地等があるときは、その一団の土地等の面積のうちに当該優先分譲宅地等の面積の占める割合が百分の十未満であるものに限る。第三号において同じ。）で、その一団の土地等（優先分譲宅地等を除く。第三号において同じ。）の面積が千平方メートル（開発許可を要する面積が千平方メートル未満である区域で政令で定める区域内の当該一団の土地等の面積にあつては、政令で定める面積）以上であるもの
art-71-7/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-1/item-1
a project for the development of a single tract of housing land carried out with the permission under Article 29, paragraph (1) of the City Planning Act (limited to permission relating to development activity prescribed in Article 4, paragraph (12) of that Act carried out within a city planning area; referred to as a "development permit" in this paragraph) (limited, in the case where the housing land to be developed includes priority sale housing lots, etc., to a project in which the proportion of the area of those priority sale housing lots, etc. in the area of that single tract of land, etc. is less than 10 percent; the same applies in item (iii)), in which the area of that single tract of land, etc. (excluding priority sale housing lots, etc.; the same applies in item (iii)) is 1,000 square meters or more (or, for the area of that single tract of land, etc. within an area specified by Cabinet Order as an area in which the area requiring a development permit is less than 1,000 square meters, the area specified by Cabinet Order or more);
machine translation, not official
**二** 土地区画整理法による土地区画整理事業として行われる一団の宅地の造成に関する事業で、当該土地区画整理事業の同法第二条第四項に規定する施行地区内にある当該優良宅地造成事業者の供給予定地の面積が千平方メートル以上であるもの
art-71-7/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-1/item-2
a project for the development of a single tract of housing land carried out as a land readjustment project under the Land Readjustment Act, in which the area of the planned supply land of that superior housing land developer located within the project implementation district prescribed in Article 2, paragraph (4) of that Act of that land readjustment project is 1,000 square meters or more;
machine translation, not official
**三** 開発許可を要しない一団の宅地の造成に関する事業のうち、開発許可の基準に準ずる基準として政令で定めるものを満たすもので、その一団の土地等の面積が千平方メートル以上であるもの
art-71-7/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-1/item-3
a project for the development of a single tract of housing land not requiring a development permit that satisfies the standards specified by Cabinet Order as standards equivalent to the standards for a development permit, in which the area of that single tract of land, etc. is 1,000 square meters or more.
machine translation, not official
**第二項** 都市計画区域内で行われる次に掲げる住宅の建設に関する事業（当該住宅の建設が優良な住宅の供給に寄与するものであり、かつ、当該住宅の用に供される土地の供給が土地等の分譲又は定期借地権の設定により行われるものであることにつき政令で定めるところにより証明がされたものに限る。）を施行する者（以下この項及び次項において「優良住宅建設事業者」という。）が課税時期において有する土地等で当該事業に係るもの（当該建設される住宅のうちに当該事業の用に供するために土地等が買い取られた者その他政令で定める者に対して分譲されるもの（以下この項において「優先分譲住宅」という。）があるときは、当該優先分譲住宅の用に供される部分として政令で定める部分を除く。以下この項及び次項において「分譲住宅予定地」という。）については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から前条までの規定により地価税が非課税とされるものを除き、当該優良住宅建設事業者の同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該分譲住宅予定地である土地等の価額の五分の一に相当する金額とする。
art-71-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-2
With regard to land, etc. relating to a project listed below for the construction of housing that is carried out within a city planning area (limited to a project for which it has been certified, pursuant to the provisions of Cabinet Order, that the construction of that housing contributes to the supply of superior housing and that the supply of the land to be used for that housing is carried out through the sale of land, etc. in lots or the creation of a fixed-term land lease right), which is held as of the taxation date by a person who implements that project (referred to as a "superior housing construction business operator" in this paragraph and the following paragraph) (or, in the case where the housing to be constructed includes housing to be sold in lots to persons from whom land, etc. was purchased for use in that project and other persons specified by Cabinet Order (referred to as "priority sale housing" in this paragraph), excluding the part specified by Cabinet Order as the part used for that priority sale housing; referred to as "land planned for housing for sale" in this paragraph and the following paragraph), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Article 71-2 through the preceding Article, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act for that superior housing construction business operator is the amount equivalent to one-fifth of the value of the land, etc. that is that land planned for housing for sale:
machine translation, not official
**一** 一団の住宅の建設に関する事業でこれにより建設される住宅の戸数が二十五戸以上であるもの（当該住宅のうちに優先分譲住宅があるときは、当該住宅の戸数のうちに優先分譲住宅の戸数の占める割合が百分の十未満であり、かつ、当該住宅の戸数から優先分譲住宅の戸数を控除した住宅の戸数が二十五戸以上であるものに限る。）
art-71-7/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-2/item-1
a project for the construction of a group of houses in which the number of houses to be constructed is 25 or more (limited, in the case where those houses include priority sale housing, to a project in which the proportion of the number of units of priority sale housing in the number of those houses is less than 10 percent and the number of houses obtained by deducting the number of units of priority sale housing from the number of those houses is 25 or more);
machine translation, not official
**二** 政令で定める中高層の耐火共同住宅の建設に関する事業で、当該中高層の耐火共同住宅の住居の用に供する各独立部分（建物の区分所有等に関する法律第二条第一項に規定する建物の部分に相当するものをいう。以下この号において同じ。）の戸数が十五戸以上であるもの又は当該中高層の耐火共同住宅の床面積が千平方メートル以上であるもの（当該中高層の耐火共同住宅の各独立部分のうちに優先分譲住宅があるときは、当該各独立部分の戸数のうちに優先分譲住宅の戸数の占める割合が百分の十未満であり、かつ、当該各独立部分の戸数から優先分譲住宅の戸数を控除した各独立部分の戸数が十五戸以上であり、又は当該中高層の耐火共同住宅の床面積から優先分譲住宅の床面積を控除した床面積が千平方メートル以上であるものに限る。）
art-71-7/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-2/item-2
a project for the construction of mid-to-high-rise fire-proof apartment houses specified by Cabinet Order, in which the number of units of each independent part used as a residence (meaning a part equivalent to the part of a building prescribed in Article 2, paragraph (1) of the Act on Building Unit Ownership; the same applies hereinafter in this item) of those mid-to-high-rise fire-proof apartment houses is 15 or more, or in which the floor area of those mid-to-high-rise fire-proof apartment houses is 1,000 square meters or more (limited, in the case where each independent part of those mid-to-high-rise fire-proof apartment houses includes priority sale housing, to a project in which the proportion of the number of units of priority sale housing in the number of units of each independent part is less than 10 percent and either the number of units of each independent part obtained by deducting the number of units of priority sale housing from the number of units of each independent part is 15 or more, or the floor area obtained by deducting the floor area of priority sale housing from the floor area of those mid-to-high-rise fire-proof apartment houses is 1,000 square meters or more).
machine translation, not official
**第三項** 課税時期において優良宅地造成事業者又は優良住宅建設事業者により前二項の規定の適用がある供給予定地又は分譲住宅予定地とするための借地権等が設定されている土地等（地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から前条までの規定により地価税が非課税とされるものを除く。）については、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の五分の一に相当する金額とする。
art-71-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-3
With regard to land, etc. on which a land lease right, etc. has been created, as of the taxation date, by a superior housing land developer or a superior housing construction business operator in order to make it planned supply land or land planned for housing for sale to which the provisions of the preceding two paragraphs apply (excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Article 71-2 through the preceding Article), the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to one-fifth of the value of that land, etc.
machine translation, not official
**第四項** 前三項の規定の適用がある場合における地価税法の規定の適用については、同法第十八条第一項第二号中「前条」とあり、及び同法第二十九条中「第十七条」とあるのは「租税特別措置法第七十一条の七第一項から第三項まで（優良な住宅地の造成事業等に係る供給予定地等についての課税価格の計算の特例）」と、これらの規定中「二分の一」とあるのは「五分の一」と、同法第三十三条中「第十七条」とあるのは「第十七条及び租税特別措置法第七十一条の七第一項から第三項まで（優良な住宅地の造成事業等に係る供給予定地等についての課税価格の計算の特例）」とする。
art-71-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-4
With regard to the application of the provisions of the Land-holding Tax Act in the case where the provisions of the preceding three paragraphs apply, the phrase "the preceding Article" in Article 18, paragraph (1), item (ii) of that Act and the phrase "Article 17" in Article 29 of that Act are deemed to be replaced with "Article 71-7, paragraphs (1) through (3) (Special Provisions on Calculation of Taxable Value for Planned Supply Land, etc. Relating to Superior Housing Land Development Projects, etc.) of the Act on Special Measures Concerning Taxation", the phrase "one half" in those provisions is deemed to be replaced with "one-fifth", and the phrase "Article 17" in Article 33 of that Act is deemed to be replaced with "Article 17 and Article 71-7, paragraphs (1) through (3) (Special Provisions on Calculation of Taxable Value for Planned Supply Land, etc. Relating to Superior Housing Land Development Projects, etc.) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第五項** 第一項から第三項までの規定は、これらの規定の適用を受けようとする課税時期に係る地価税法第二十五条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書及びこれらの申告書に係る同法第十九条第三項に規定する修正申告書を含む。次項並びに第七十一条の十七第二項及び第三項において「地価税の申告書」という。）に第一項から第三項までの規定の適用を受けようとする旨の記載があり、かつ、これらの規定のいずれかに該当する旨を証する書類として財務省令で定める書類の添付がある場合に限り、適用する。
art-71-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-5
The provisions of paragraphs (1) through (3) apply only in the case where the return under the provisions of Article 25, paragraph (1) of the Land-holding Tax Act relating to the taxation date for which the application of those provisions is sought (including a return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes relating to that return and an amended return prescribed in Article 19, paragraph (3) of that Act relating to those returns; referred to as a "land value tax return" in the following paragraph and Article 71-17, paragraphs (2) and (3)) contains a statement that the application of the provisions of paragraphs (1) through (3) is sought, and documents specified by Order of the Ministry of Finance as documents certifying that any of those provisions applies are attached to that return.
machine translation, not official
**第六項** 税務署長は、地価税の申告書の提出がなかつた場合又は前項の記載若しくは添付がない地価税の申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項から第三項までの規定を適用することができる。
art-71-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-6
Even in the case where no land value tax return has been filed or a land value tax return without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file it or the absence of that statement or attachment, the district director may apply the provisions of paragraphs (1) through (3) only in the case where a document containing that statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph have been submitted.
machine translation, not official
### 第七十一条の八（旅客会社が有する土地等についての課税価格の計算の特例） — Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies
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art-71-8 · https://japanlaw.org/en/special-taxation-measures-act/art-71-8 · https://japanlaw.org/l/332AC0000000026/art-71-8
**第一項** 旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律（昭和六十一年法律第八十八号）第一条第一項に規定する旅客会社（以下この項及び次項において「旅客会社」という。）が課税時期において有する土地等（地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに前条の規定に該当するものを除く。以下この項及び次項において同じ。）については、当該旅客会社の平成四年から平成十三年までの各年の課税時期に係る地価税法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の二分の一に相当する金額とする。
art-71-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-1
With regard to land, etc. held as of the taxation date by a passenger railway company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 88 of 1986) (referred to as a "passenger railway company" in this paragraph and the following paragraph) (excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of the preceding Article; the same applies in this paragraph and the following paragraph), the value to be included in the taxable value of land value tax prescribed in Article 16 of the Land-holding Tax Act for that passenger railway company relating to the taxation date of each year from 1992 to 2001 is the amount equivalent to one half of the value of that land, etc.
machine translation, not official
**第二項** 課税時期において次の各号のいずれかに該当する土地等については、平成四年から平成十三年までの各年の課税時期に係る地価税法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の二分の一に相当する金額とする。
art-71-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-2
With regard to land, etc. that falls under any of the following items as of the taxation date, the value to be included in the taxable value of land value tax prescribed in Article 16 of the Land-holding Tax Act relating to the taxation date of each year from 1992 to 2001 is the amount equivalent to one half of the value of that land, etc.:
machine translation, not official
**一** 旅客会社により借地権等が設定されている土地等その他旅客会社に貸し付けられている土地等（貸付けの期間が短期であるものその他の政令で定めるものを除く。）
art-71-8/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-2/item-1
land, etc. on which a land lease right, etc. has been created by a passenger railway company, and other land, etc. leased to a passenger railway company (excluding land, etc. whose lease period is short-term and other land, etc. specified by Cabinet Order);
machine translation, not official
**二** 専ら旅客会社に貸し付けられている建物その他の工作物（以下この章において「建物等」という。）で政令で定めるものの用に供されている土地等
art-71-8/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-2/item-2
land, etc. used for buildings or other structures leased exclusively to a passenger railway company (referred to as "buildings, etc." hereinafter in this Chapter) that are specified by Cabinet Order.
machine translation, not official
**第三項** 前二項の規定の適用がある場合における地価税法の規定の適用については、同法第十八条第一項第二号中「前条」とあり、及び同法第二十九条中「第十七条」とあるのは「租税特別措置法第七十一条の八第一項又は第二項（旅客会社が有する土地等についての課税価格の計算の特例）」と、同法第三十三条中「第十七条」とあるのは「第十七条及び租税特別措置法第七十一条の八第一項又は第二項（旅客会社が有する土地等についての課税価格の計算の特例）」とする。
art-71-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-3
With regard to the application of the provisions of the Land-holding Tax Act in the case where the provisions of the preceding two paragraphs apply, the phrase "the preceding Article" in Article 18, paragraph (1), item (ii) of that Act and the phrase "Article 17" in Article 29 of that Act are deemed to be replaced with "Article 71-8, paragraph (1) or (2) (Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies) of the Act on Special Measures Concerning Taxation", and the phrase "Article 17" in Article 33 of that Act is deemed to be replaced with "Article 17 and Article 71-8, paragraph (1) or (2) (Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第四項** 前条第五項及び第六項の規定は、第二項の規定を適用する場合について準用する。
art-71-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-4
The provisions of paragraphs (5) and (6) of the preceding Article apply mutatis mutandis where the provisions of paragraph (2) are applied.
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### 第七十一条の九（障害者を雇用する事業所の用に供されている土地等についての課税価格の計算の特例） — Special Provisions on Calculation of Taxable Value for Land, etc. Used for Business Establishments Employing Persons with Disabilities
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art-71-9 · https://japanlaw.org/en/special-taxation-measures-act/art-71-9 · https://japanlaw.org/l/332AC0000000026/art-71-9
**第一項** 障害者を雇用する工場その他の事業所で、課税時期において、その障害者雇用割合が百分の二十五以上であり、かつ、その雇用障害者数が政令で定める数以上であるものの用に供されている土地等（当該土地等が当該事業所の用以外の用にも供されているときは当該土地等のうち当該事業所の用以外の用に供されている部分として政令で定める部分を除くものとし、当該事業所として使用されている建物等が貸し付けられているものであるときは専ら当該事業所として使用されている建物等で政令で定めるものの用に供されている土地等に限る。）については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに第七十一条の七の規定に該当するものを除き、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の二分の一に相当する金額とする。
art-71-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-1
With regard to land, etc. used for a factory or other business establishment employing persons with a disability for which, as of the taxation date, the ratio of employees with disabilities is 25 percent or more and the number of employees with disabilities is the number specified by Cabinet Order or more (excluding, in the case where that land, etc. is also used for purposes other than that business establishment, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that business establishment, and limited, in the case where the buildings, etc. used as that business establishment are leased, to land, etc. used for buildings, etc. specified by Cabinet Order that are used exclusively as that business establishment), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 71-7, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to one half of the value of that land, etc.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-71-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 障害者 精神又は身体に障害がある者で政令で定めるものをいう。
art-71-9/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-9/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-2/item-1
"person with a disability" means a person with a mental or physical disability who is specified by Cabinet Order;
machine translation, not official
**二** 障害者雇用割合 課税時期における常時雇用する従業員の総数に対する雇用障害者数の割合として政令で定めるところにより計算した割合をいう。
art-71-9/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-9/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-2/item-2
"ratio of employees with disabilities" means the ratio calculated pursuant to the provisions of Cabinet Order as the ratio of the number of employees with disabilities to the total number of regularly employed employees as of the taxation date;
machine translation, not official
**三** 雇用障害者数 課税時期における常時雇用する障害者の数（当該障害者のうちに障害者の雇用の促進等に関する法律（昭和三十五年法律第百二十三号）第二条第三号に規定する重度身体障害者又は同条第五号に規定する重度知的障害者（以下この号において「重度の障害者」という。）がある場合には、当該重度の障害者の数を加算した数）と通常の従業員よりも労働時間が短い重度の障害者である従業員の数を合計した数として政令で定める数をいう。
art-71-9/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-9/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-2/item-3
"number of employees with disabilities" means the number specified by Cabinet Order as the sum of the number of persons with a disability regularly employed as of the taxation date (or, in the case where those persons with a disability include persons with severe physical disabilities prescribed in Article 2, item (iii) of the Act to Facilitate the Employment of Persons with Disabilities (Act No. 123 of 1960) or persons with severe intellectual disabilities prescribed in item (v) of that Article (referred to as "persons with a severe disability" in this item), the number obtained by adding the number of those persons with a severe disability) and the number of employees who are persons with a severe disability whose working hours are shorter than those of ordinary employees.
machine translation, not official
**第三項** 前条第三項の規定は、第一項の規定の適用がある場合について準用する。この場合において、同条第三項中「租税特別措置法第七十一条の八第一項又は第二項（旅客会社が有する土地等についての課税価格の計算の特例）」とあるのは、「租税特別措置法第七十一条の九第一項（障害者を雇用する事業所の用に供されている土地等についての課税価格の計算の特例）」と読み替えるものとする。
art-71-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-3
The provisions of paragraph (3) of the preceding Article apply mutatis mutandis in the case where the provisions of paragraph (1) apply. In this case, the phrase "Article 71-8, paragraph (1) or (2) (Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies) of the Act on Special Measures Concerning Taxation" in paragraph (3) of that Article is deemed to be replaced with "Article 71-9, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Business Establishments Employing Persons with Disabilities) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第四項** 第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
art-71-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-71-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-4
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
### 第七十一条の十（木材市場等の用に供されている土地等についての課税価格の計算の特例） — Special Provisions on Calculation of Taxable Value for Land, etc. Used for Timber Markets, etc.
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art-71-10 · https://japanlaw.org/en/special-taxation-measures-act/art-71-10 · https://japanlaw.org/l/332AC0000000026/art-71-10
**第一項** 課税時期において木材の卸売のために開設される市場で政令で定めるもの（以下この項において「木材市場」という。）又は製材その他の木材の加工を業とする者若しくは木材の卸売を業とする者で木材市場における取引を通じて木材の需給及び価格の安定に寄与するものとして政令で定めるものの木材の保管場所（以下この項において「木材市場等」という。）の用に供されている土地等（当該土地等が木材市場等の用以外の用にも供されているときは当該土地等のうち当該木材市場等の用以外の用に供されている部分として政令で定める部分を除くものとし、当該木材市場等として使用されている建物等が貸し付けられているものであるときは専ら当該木材市場等として使用されている建物等で政令で定めるものの用に供されている土地等に限る。）については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに第七十一条の七の規定に該当するものを除き、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の二分の一に相当する金額とする。
art-71-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-10/par-1
With regard to land, etc. used, as of the taxation date, for a market specified by Cabinet Order that is opened for the wholesale of timber (referred to as a "timber market" in this paragraph) or for a timber storage place of a person engaged in the business of sawing or other processing of timber or a person engaged in the business of the wholesale of timber who is specified by Cabinet Order as a person contributing to the stabilization of the supply and demand and the price of timber through transactions in a timber market (referred to as a "timber market, etc." in this paragraph) (excluding, in the case where that land, etc. is also used for purposes other than the timber market, etc., the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that timber market, etc., and limited, in the case where the buildings, etc. used as that timber market, etc. are leased, to land, etc. used for buildings, etc. specified by Cabinet Order that are used exclusively as that timber market, etc.), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 71-7, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to one half of the value of that land, etc.
machine translation, not official
**第二項** 第七十一条の八第三項の規定は、前項の規定の適用がある場合について準用する。この場合において、同条第三項中「租税特別措置法第七十一条の八第一項又は第二項（旅客会社が有する土地等についての課税価格の計算の特例）」とあるのは、「租税特別措置法第七十一条の十第一項（木材市場等の用に供されている土地等についての課税価格の計算の特例）」と読み替えるものとする。
art-71-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-10/par-2
The provisions of Article 71-8, paragraph (3) apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-8, paragraph (1) or (2) (Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies) of the Act on Special Measures Concerning Taxation" in paragraph (3) of that Article is deemed to be replaced with "Article 71-10, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Timber Markets, etc.) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三項** 第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
art-71-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-10/par-3
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
### 第七十一条の十一（特別避難階段の附室等の用に供されている土地等についての課税価格の計算の特例） — Special Provisions on Calculation of Taxable Value for Land, etc. Used for Vestibules, etc. of Special Evacuation Stairways
caption: machine translation, not official
art-71-11 · https://japanlaw.org/en/special-taxation-measures-act/art-71-11 · https://japanlaw.org/l/332AC0000000026/art-71-11
**第一項** 課税時期において建築基準法第三十五条の規定の適用を受ける建築物で政令で定めるものの用に供されている土地等のうち当該建築物に設けられている特別避難階段（避難のための特別な構造を有する階段として政令で定めるものをいう。）の附室又はバルコニーの用に供されている部分として政令で定めるものについては、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに第七十一条の七の規定に該当するものを除き、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の二分の一に相当する金額とする。
art-71-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-11/par-1
With regard to the part specified by Cabinet Order as the part used for a vestibule or balcony of a special evacuation stairway (meaning a stairway specified by Cabinet Order as a stairway having a special structure for evacuation) installed in a building specified by Cabinet Order to which the provisions of Article 35 of the Building Standards Act apply, out of land, etc. used for that building as of the taxation date, excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 71-7, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to one half of the value of that land, etc.
machine translation, not official
**第二項** 第七十一条の八第三項の規定は、前項の規定の適用がある場合について準用する。この場合において、同条第三項中「租税特別措置法第七十一条の八第一項又は第二項（旅客会社が有する土地等についての課税価格の計算の特例）」とあるのは、「租税特別措置法第七十一条の十一第一項（特別避難階段の附室等の用に供されている土地等についての課税価格の計算の特例）」と読み替えるものとする。
art-71-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-11/par-2
The provisions of Article 71-8, paragraph (3) apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-8, paragraph (1) or (2) (Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies) of the Act on Special Measures Concerning Taxation" in paragraph (3) of that Article is deemed to be replaced with "Article 71-11, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Vestibules, etc. of Special Evacuation Stairways) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三項** 第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
art-71-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-11/par-3
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
### 第七十一条の十二（特定の附置義務駐車施設の用に供されている土地等についての課税価格の計算の特例） — Special Provisions on Calculation of Taxable Value for Land, etc. Used for Specified Mandatory Attached Parking Facilities
caption: machine translation, not official
art-71-12 · https://japanlaw.org/en/special-taxation-measures-act/art-71-12 · https://japanlaw.org/l/332AC0000000026/art-71-12
**第一項** 課税時期において、駐車場法第二条第二号に規定する路外駐車場（同法第十二条の規定による届出に係る駐車場に該当するもののうち政令で定めるものに限る。）で同法第二十条第一項若しくは第二項又は第二十条の二第一項の規定に基づく条例で定めるところにより設けられたこれらの規定に規定する駐車施設（当該条例で定められた基準に適合するために必要な部分として政令で定める部分に限る。）であるもの（以下この項において「特定の附置義務駐車施設」という。）の用に供されている土地等（当該土地等が特定の附置義務駐車施設の用以外の用にも供されているときは、当該土地等のうち当該特定の附置義務駐車施設の用以外の用に供されている部分として政令で定める部分を除く。）については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに第七十一条の七の規定に該当するものを除き、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の二分の一に相当する金額とする。
art-71-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-12/par-1
With regard to land, etc. used, as of the taxation date, for an off-street parking lot prescribed in Article 2, item (ii) of the Parking Lot Act (limited to one specified by Cabinet Order out of those that fall under a parking lot relating to a notification under the provisions of Article 12 of that Act) that is a parking facility prescribed in Article 20, paragraph (1) or (2) or Article 20-2, paragraph (1) of that Act that has been installed as prescribed by a Prefectural or Municipal Ordinance based on those provisions (limited to the part specified by Cabinet Order as the part necessary to conform to the standards set by that Prefectural or Municipal Ordinance) (referred to as a "specified mandatory attached parking facility" in this paragraph) (excluding, in the case where that land, etc. is also used for purposes other than the specified mandatory attached parking facility, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that specified mandatory attached parking facility), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 71-7, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to one half of the value of that land, etc.
machine translation, not official
**第二項** 第七十一条の八第三項の規定は、前項の規定の適用がある場合について準用する。この場合において、同条第三項中「租税特別措置法第七十一条の八第一項又は第二項（旅客会社が有する土地等についての課税価格の計算の特例）」とあるのは、「租税特別措置法第七十一条の十二第一項（特定の附置義務駐車施設の用に供されている土地等についての課税価格の計算の特例）」と読み替えるものとする。
art-71-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-12/par-2
The provisions of Article 71-8, paragraph (3) apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-8, paragraph (1) or (2) (Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies) of the Act on Special Measures Concerning Taxation" in paragraph (3) of that Article is deemed to be replaced with "Article 71-12, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Specified Mandatory Attached Parking Facilities) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三項** 第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
art-71-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-12/par-3
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
### 第七十一条の十三（環境施設の用に供されている土地等についての課税価格の計算の特例） — Special Provisions on Calculation of Taxable Value for Land, etc. Used for Environmental Facilities
caption: machine translation, not official
art-71-13 · https://japanlaw.org/en/special-taxation-measures-act/art-71-13 · https://japanlaw.org/l/332AC0000000026/art-71-13
**第一項** 課税時期において工場立地法（昭和三十四年法律第二十四号）第四条第一項第一号に規定する環境施設の用に供されている土地等（地価税法別表第二第一号に掲げる土地等に該当するものを除く。）については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに同法第十七条の規定及び第七十一条の七から前条までの規定に該当するものを除き、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の三分の二に相当する金額とする。
art-71-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-13/par-1
With regard to land, etc. used, as of the taxation date, for environmental facilities prescribed in Article 4, paragraph (1), item (i) of the Factory Location Act (Act No. 24 of 1959) (excluding land, etc. that falls under the land, etc. listed in item (i) of Appended Table 2 of the Land-holding Tax Act), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 17 of that Act and the provisions of Article 71-7 through the preceding Article, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to two-thirds of the value of that land, etc.
machine translation, not official
**第二項** 前項の規定の適用がある場合における地価税法の規定の適用については、同法第十八条第一項第二号中「前条」とあり、及び同法第二十九条中「第十七条」とあるのは「租税特別措置法第七十一条の十三第一項（環境施設の用に供されている土地等についての課税価格の計算の特例）」と、これらの規定中「二分の一」とあるのは「三分の二」と、同法第三十三条中「第十七条」とあるのは「第十七条及び租税特別措置法第七十一条の十三第一項（環境施設の用に供されている土地等についての課税価格の計算の特例）」とする。
art-71-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-13/par-2
With regard to the application of the provisions of the Land-holding Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "the preceding Article" in Article 18, paragraph (1), item (ii) of that Act and the phrase "Article 17" in Article 29 of that Act are deemed to be replaced with "Article 71-13, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Environmental Facilities) of the Act on Special Measures Concerning Taxation", the phrase "one half" in those provisions is deemed to be replaced with "two-thirds", and the phrase "Article 17" in Article 33 of that Act is deemed to be replaced with "Article 17 and Article 71-13, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Environmental Facilities) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三項** 第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
art-71-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-13/par-3
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
### 第七十一条の十四（公開空地等に係る土地等についての課税価格の計算の特例） — Special Provisions on Calculation of Taxable Value for Land, etc. Relating to Public Open Spaces, etc.
caption: machine translation, not official
art-71-14 · https://japanlaw.org/en/special-taxation-measures-act/art-71-14 · https://japanlaw.org/l/332AC0000000026/art-71-14
**第一項** 課税時期において次の各号のいずれかに該当する土地等については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに同法第十七条の規定及び第七十一条の七から第七十一条の十二までの規定に該当するものを除き、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の三分の二に相当する金額とする。
art-71-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1
With regard to land, etc. that falls under any of the following items as of the taxation date, excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 17 of that Act and the provisions of Articles 71-7 through 71-12, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to two-thirds of the value of that land, etc.:
machine translation, not official
**一** 建築基準法第五十九条の二第一項の規定による許可を受けて建築された建築物で政令で定めるものの用に供されている土地等のうち公開空地（日常一般に開放されている空地で政令で定めるものをいう。以下この号において同じ。）に係る土地等（当該土地等が公開空地以外の用にも供されているときは、当該土地等のうち当該公開空地以外の用に供されている部分として政令で定める部分を除く。）
art-71-14/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-14/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1/item-1
land, etc. relating to public open space (meaning open space specified by Cabinet Order that is open to the general public on a daily basis; the same applies hereinafter in this item), out of land, etc. used for a building specified by Cabinet Order that has been constructed with the permission under the provisions of Article 59-2, paragraph (1) of the Building Standards Act (excluding, in the case where that land, etc. is also used for purposes other than public open space, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that public open space);
machine translation, not official
**二** 都市計画法第四条第一項に規定する都市計画に定められた同法第八条第一項第四号に掲げる特定街区の区域内に建築された建築物で政令で定めるものの用に供されている土地等のうち有効空地（当該特定街区の区域の環境の整備に有効であり、かつ、公衆の使用することができる空地で政令で定めるものをいう。以下この号において同じ。）に係る土地等（当該土地等が有効空地以外の用にも供されているときは、当該土地等のうち当該有効空地以外の用に供されている部分として政令で定める部分を除く。）
art-71-14/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-14/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1/item-2
land, etc. relating to effective open space (meaning open space specified by Cabinet Order that is effective for the improvement of the environment of the area of that specified block and that can be used by the public; the same applies hereinafter in this item), out of land, etc. used for a building specified by Cabinet Order that has been constructed within the area of a specified block listed in Article 8, paragraph (1), item (iv) of the City Planning Act that is specified in a city plan prescribed in Article 4, paragraph (1) of that Act (excluding, in the case where that land, etc. is also used for purposes other than effective open space, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that effective open space).
machine translation, not official
**第二項** 前条第二項の規定は、前項の規定の適用がある場合について準用する。この場合において、同条第二項中「租税特別措置法第七十一条の十三第一項（環境施設の用に供されている土地等についての課税価格の計算の特例）」とあるのは、「租税特別措置法第七十一条の十四第一項（公開空地等に係る土地等についての課税価格の計算の特例）」と読み替えるものとする。
art-71-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-2
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-13, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Environmental Facilities) of the Act on Special Measures Concerning Taxation" in paragraph (2) of that Article is deemed to be replaced with "Article 71-14, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Relating to Public Open Spaces, etc.) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三項** 第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
art-71-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-3
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
### 第七十一条の十五（特定の地区施設等の用に供されている土地等についての課税価格の計算の特例） — Special Provisions on Calculation of Taxable Value for Land, etc. Used for Specified District Facilities, etc.
caption: machine translation, not official
art-71-15 · https://japanlaw.org/en/special-taxation-measures-act/art-71-15 · https://japanlaw.org/l/332AC0000000026/art-71-15
**第一項** 課税時期において都市計画法第四条第一項に規定する都市計画に定められた同法第十二条の四第一項第一号に掲げる地区計画の区域（同法第十二条の五第二項第一号に掲げる地区整備計画（政令で定めるものに限る。）が定められている当該地区整備計画の区域に限る。）内にある同法第十二条の五第二項第一号に規定する地区施設その他の施設で政令で定めるものの用に供されている土地等のうち当該地区整備計画において定められた同条第七項第二号に規定する壁面の位置の制限で建築基準法第六十八条の二第一項の規定に基づく条例により同項の制限として定められたものにより当該壁面の位置の制限に反して建築物の壁その他の政令で定めるものを建築してはならないこととされている部分（以下この項において「地区計画に係る特定の地区施設等」という。）に係る土地等（当該土地等が地区計画に係る特定の地区施設等以外の用にも供されているときは、当該土地等のうち当該地区計画に係る特定の地区施設等以外の用に供されている部分として政令で定める部分を除く。）に該当する土地等については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに同法第十七条の規定及び第七十一条の七から第七十一条の十二までの規定に該当するものを除き、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の三分の二に相当する金額とする。
art-71-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-15/par-1
With regard to land, etc. that falls under land, etc. relating to the part (referred to as "specified district facilities, etc. under a district plan" in this paragraph), out of land, etc. used, as of the taxation date, for district facilities prescribed in Article 12-5, paragraph (2), item (i) of the City Planning Act or other facilities specified by Cabinet Order located within the area of a district plan listed in Article 12-4, paragraph (1), item (i) of that Act that is specified in a city plan prescribed in Article 4, paragraph (1) of that Act (limited to the area of a district development plan listed in Article 12-5, paragraph (2), item (i) of that Act (limited to one specified by Cabinet Order), where that district development plan has been established), on which walls of buildings or other things specified by Cabinet Order may not be constructed in violation of a restriction on the position of walls prescribed in paragraph (7), item (ii) of that Article that is set in that district development plan and that has been established as a restriction under Article 68-2, paragraph (1) of the Building Standards Act by a Prefectural or Municipal Ordinance based on the provisions of that paragraph (excluding, in the case where that land, etc. is also used for purposes other than the specified district facilities, etc. under a district plan, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than those specified district facilities, etc. under a district plan), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 17 of that Act and the provisions of Articles 71-7 through 71-12, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to two-thirds of the value of that land, etc.
machine translation, not official
**第二項** 第七十一条の十三第二項の規定は、前項の規定の適用がある場合について準用する。この場合において、同条第二項中「租税特別措置法第七十一条の十三第一項（環境施設の用に供されている土地等についての課税価格の計算の特例）」とあるのは、「租税特別措置法第七十一条の十五第一項（特定の地区施設等の用に供されている土地等についての課税価格の計算の特例）」と読み替えるものとする。
art-71-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-15/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-15/par-2
The provisions of Article 71-13, paragraph (2) apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-13, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Environmental Facilities) of the Act on Special Measures Concerning Taxation" in paragraph (2) of that Article is deemed to be replaced with "Article 71-15, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Specified District Facilities, etc.) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三項** 第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
art-71-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-15/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-15/par-3
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
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### 第七十一条の十六（特定の放送用施設の用に供されている土地等についての課税価格の計算の特例） — Special Provisions on Calculation of Taxable Value for Land, etc. Used for Specified Broadcasting Facilities
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art-71-16 · https://japanlaw.org/en/special-taxation-measures-act/art-71-16 · https://japanlaw.org/l/332AC0000000026/art-71-16
**第一項** 課税時期において特定の放送用施設（放送法（昭和二十五年法律第百三十二号）第二条第二十三号に規定する基幹放送事業者（日本放送協会及び放送大学学園法（平成十四年法律第百五十六号）第三条に規定する放送大学学園を除く。）又は放送法第二条第二十四号に規定する基幹放送局提供事業者が有する同条第二十号に規定する放送局に係る電波法（昭和二十五年法律第百三十一号）第二条第四号に規定する無線設備で政令で定めるものをいう。）の用に供されている土地等のうち専ら当該特定の放送用施設の用に供されている土地等として政令で定めるものについては、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに同法第十七条の規定及び第七十一条の七から第七十一条の十二までの規定に該当するものを除き、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の三分の二に相当する金額とする。
art-71-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-16/par-1
With regard to land, etc. specified by Cabinet Order as land, etc. used exclusively for specified broadcasting facilities (meaning radio equipment prescribed in Article 2, item (iv) of the Radio Act (Act No. 131 of 1950) that is specified by Cabinet Order and relates to a broadcasting station prescribed in Article 2, item (xx) of the Broadcasting Act held by a basic broadcaster prescribed in Article 2, item (xxiii) of the Broadcasting Act (Act No. 132 of 1950) (excluding the Japan Broadcasting Corporation and The Open University of Japan prescribed in Article 3 of the Act on the Open University of Japan (Act No. 156 of 2002)) or by a basic broadcasting station provider prescribed in Article 2, item (xxiv) of the Broadcasting Act), out of land, etc. used for those specified broadcasting facilities as of the taxation date, excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 17 of that Act and the provisions of Articles 71-7 through 71-12, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to two-thirds of the value of that land, etc.
machine translation, not official
**第二項** 第七十一条の十三第二項の規定は、前項の規定の適用がある場合について準用する。この場合において、同条第二項中「租税特別措置法第七十一条の十三第一項（環境施設の用に供されている土地等についての課税価格の計算の特例）」とあるのは、「租税特別措置法第七十一条の十六第一項（特定の放送用施設の用に供されている土地等についての課税価格の計算の特例）」と読み替えるものとする。
art-71-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-16/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-16/par-2
The provisions of Article 71-13, paragraph (2) apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-13, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Environmental Facilities) of the Act on Special Measures Concerning Taxation" in paragraph (2) of that Article is deemed to be replaced with "Article 71-16, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Specified Broadcasting Facilities) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三項** 第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
art-71-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-16/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-16/par-3
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
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### 第七十一条の十七（農業協同組合等が合併した場合の課税の特例） — Special Provisions on Taxation Where Agricultural Cooperatives, etc. Have Merged
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art-71-17 · https://japanlaw.org/en/special-taxation-measures-act/art-71-17 · https://japanlaw.org/l/332AC0000000026/art-71-17
**第一項** 農業協同組合合併助成法（昭和三十六年法律第四十八号）第二条第一項若しくは附則第二項、森林組合合併助成法（昭和三十八年法律第五十六号）第二条又は漁業協同組合合併促進法（昭和四十二年法律第七十八号）第二条若しくは附則第二項の規定によりこれらの規定に規定する合併経営計画又は合併及び事業経営計画の認定を受けて行つた合併に係る法人税法第二条第十二号に規定する合併法人である農業協同組合、森林組合又は漁業協同組合（以下この項において「農業協同組合等」という。）については、当該合併の日から同日以後五年を経過する日までの期間内に含まれる平成四年以後の各年の課税時期に係る地価税の地価税法第十八条第二項に規定する基礎控除の額は、その者の選択により、当該合併に係る合併前の農業協同組合等のそれぞれにつき当該合併がなかつたものとした場合における次に掲げる金額のいずれか少ない金額の合計額とすることができる。
art-71-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-1
With regard to an agricultural cooperative, forestry cooperative or fishery cooperative that is the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act in a merger carried out upon receiving the certification of a merger management plan or a merger and business management plan prescribed in the provisions of Article 2, paragraph (1) or paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 48 of 1961), Article 2 of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963), or Article 2 or paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967), pursuant to those provisions (hereinafter referred to as an "agricultural cooperative, etc." in this paragraph), the amount of basic deduction prescribed in Article 18, paragraph (2) of the Land-holding Tax Act for the land value tax relating to the taxation date in each year from 1992 onward that falls within the period from the date of the merger to the day on which five years have elapsed from that date may, at the choice of that agricultural cooperative, etc., be the total of the lesser of the amounts listed in the following items, as calculated for each of the agricultural cooperatives, etc. before the merger relating to that merger on the assumption that the merger had not taken place:
machine translation, not official
**一** 地価税法第十八条第一項第一号に掲げる金額に相当する金額
art-71-17/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-1/item-1
the amount equivalent to the amount listed in Article 18, paragraph (1), item (i) of the Land-holding Tax Act;
machine translation, not official
**二** 当該合併の直前において有していた土地等につき地価税法その他地価税に関する法令の規定の例により計算した当該合併の直前における課税価格に相当する金額
art-71-17/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-1/item-2
the amount equivalent to the taxable value, as of immediately before the merger, of the land, etc. held immediately before the merger, calculated in accordance with the provisions of the Land-holding Tax Act and other laws and regulations concerning land value tax.
machine translation, not official
**第二項** 前項の規定は、同項の規定の適用を受けようとする課税時期に係る地価税の申告書に同項の規定の適用を受けようとする旨の記載があり、かつ、同項第二号の合併の直前において有していた土地等の明細その他の事項を記載した書類その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-71-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-2
The provisions of the preceding paragraph apply only in the case where the land value tax return relating to the taxation date for which the application of the provisions of that paragraph is sought contains a statement to the effect that the application of the provisions of that paragraph is sought, and a document stating details of the land, etc. held immediately before the merger referred to in item (ii) of that paragraph and other matters, and any other documents specified by Order of the Ministry of Finance, are attached to that return.
machine translation, not official
**第三項** 税務署長は、地価税の申告書の提出がなかつた場合又は前項の記載若しくは添付がない地価税の申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-71-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-3
Even in the case where no land value tax return has been submitted, or in the case where a land value tax return without the statement or attachment referred to in the preceding paragraph has been submitted, if the district director finds that there were unavoidable circumstances for the failure to submit the return or to include the statement or attachment, the district director may apply the provisions of paragraph (1), but only in the case where a document containing that statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph have been submitted.
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## 第五章 登録免許税法の特例 — Chapter V Special Provisions on the Registration and License Tax Act
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ch-5 · https://japanlaw.org/en/special-taxation-measures-act/ch-5 · https://japanlaw.org/l/332AC0000000026/ch-5
### 第七十二条（土地の売買による所有権の移転登記等の税率の軽減） — Reduction of Tax Rates for Registration of Transfer of Ownership, etc. Through Sale of Land
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art-72 · https://japanlaw.org/en/special-taxation-measures-act/art-72 · https://japanlaw.org/l/332AC0000000026/art-72
**第一項** 個人又は法人が、平成二十五年四月一日から令和十一年三月三十一日までの間に、土地に関する登記で次の各号に掲げるものを受ける場合には、当該各号に掲げる登記に係る登録免許税の税率は、登録免許税法第九条の規定にかかわらず、当該各号に掲げる登記の区分に応じ、当該各号に定める割合とする。
art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/art-72/par-1
In the case where an individual or a corporation receives any of the registrations relating to land listed in the following items during the period from April 1, 2013 to March 31, 2029, the rate of registration and license tax on the registration listed in each of those items is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in the relevant item according to the category of the registration listed in each of those items:
machine translation, not official
**一** 売買による所有権の移転の登記 千分の十五
art-72/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-72/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-72/par-1/item-1
registration of transfer of ownership through sale: 15/1,000;
machine translation, not official
**二** 所有権の信託の登記 千分の三
art-72/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-72/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-72/par-1/item-2
registration of a trust of ownership: 3/1,000.
machine translation, not official
**第二項** 平成十五年四月一日から平成十八年三月三十一日までの間に登録免許税法別表第一第一号（十二）ロ（３）又はホ（１）に掲げる仮登記を受けた者が、土地について、当該仮登記に基づき前項の規定により同項各号の登記を受ける場合には、同法第十七条第一項の規定により控除する割合は、同項の規定にかかわらず、次の各号に掲げる登記の区分に応じ、当該各号に定める割合とする。
art-72/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/art-72/par-2
In the case where a person who received a provisional registration listed in Appended Table 1, item (1)(xii)(b)(3) or (e)(1) of the Registration and License Tax Act during the period from April 1, 2003 to March 31, 2006 receives, with respect to land, a registration listed in an item of the preceding paragraph pursuant to the provisions of that paragraph based on that provisional registration, the rate to be deducted pursuant to the provisions of Article 17, paragraph (1) of that Act is, notwithstanding the provisions of that paragraph, the rate specified in each of the following items according to the category of the registration listed in each of those items:
machine translation, not official
**一** 売買による所有権の移転の登記 千分の七・五
art-72/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-72/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-72/par-2/item-1
registration of transfer of ownership through sale: 7.5/1,000;
machine translation, not official
**二** 所有権の信託の登記 千分の一・五
art-72/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-72/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-72/par-2/item-2
registration of a trust of ownership: 1.5/1,000.
machine translation, not official
**第三項** 平成十五年三月三十一日以前に登録免許税法別表第一第一号（十二）ロ（３）に掲げる仮登記を受けた者が、土地について、当該仮登記に基づき第一項の規定により同項第一号の登記を受ける場合には、同法第十七条第一項の規定により控除する割合は、同項及び所得税法等の一部を改正する法律（平成十五年法律第八号）附則第二十四条第四項の規定にかかわらず、千分の三とする。
art-72/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-72/par-3 · https://japanlaw.org/l/332AC0000000026/art-72/par-3
In the case where a person who received a provisional registration listed in item (1)(xii)(b)(3) of Appended Table 1 of the Registration and License Tax Act on or before March 31, 2003 receives, with respect to land, the registration referred to in item (i) of paragraph (1) pursuant to the provisions of that paragraph based on that provisional registration, the rate to be deducted pursuant to the provisions of Article 17, paragraph (1) of that Act is 3/1,000, notwithstanding the provisions of that paragraph and Article 24, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003).
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### 第七十二条の二（住宅用家屋の所有権の保存登記の税率の軽減） — Reduction of Tax Rate for Registration of Preservation of Ownership of Dwelling Houses
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art-72-2 · https://japanlaw.org/en/special-taxation-measures-act/art-72-2 · https://japanlaw.org/l/332AC0000000026/art-72-2
**第一項** 個人が、昭和五十九年四月一日から令和九年三月三十一日までの間に住宅用の家屋で政令で定めるもの（以下第七十五条までにおいて「住宅用家屋」という。）を新築し、又は建築後使用されたことのない住宅用家屋を取得し、当該個人の居住の用に供した場合には、当該住宅用家屋の所有権の保存の登記に係る登録免許税の税率は、財務省令で定めるところにより当該住宅用家屋の新築又は取得後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の一・五とする。
art-72-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-72-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-72-2/par-1
In the case where an individual has newly built a house for residential use specified by Cabinet Order (hereinafter referred to as a "dwelling house" through Article 75), or has acquired a dwelling house that has not been used since its construction, during the period from April 1, 1984 to March 31, 2027, and has used it as that individual's residence, the rate of registration and license tax on the registration of preservation of ownership of that dwelling house is 1.5/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the new construction or acquisition of that dwelling house pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
### 第七十三条（住宅用家屋の所有権の移転登記の税率の軽減） — Reduction of Tax Rate for Registration of Transfer of Ownership of Dwelling Houses
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art-73 · https://japanlaw.org/en/special-taxation-measures-act/art-73 · https://japanlaw.org/l/332AC0000000026/art-73
**第一項** 個人が、昭和五十九年四月一日から令和九年三月三十一日までの間に建築後使用されたことのない住宅用家屋又は建築後使用されたことのある住宅用家屋のうち政令で定めるものの取得（売買その他の政令で定める原因によるものに限る。次条第二項、第七十四条の二第二項及び第七十四条の三第一項において同じ。）をし、当該個人の居住の用に供した場合には、これらの住宅用家屋の所有権の移転の登記に係る登録免許税の税率は、財務省令で定めるところによりこれらの住宅用家屋の取得後一年以内（一年以内に登記ができないことにつき政令で定めるやむを得ない事情がある場合には、政令で定める期間内。次条第二項、第七十四条の二第二項及び第七十五条において同じ。）に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の三とする。
art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/art-73/par-1
In the case where an individual has made an acquisition (limited to one by sale or any other cause specified by Cabinet Order; the same applies in paragraph (2) of the following Article, Article 74-2, paragraph (2) and Article 74-3, paragraph (1)) of a dwelling house that has not been used since its construction, or of a dwelling house that has been used since its construction that is specified by Cabinet Order, during the period from April 1, 1984 to March 31, 2027, and has used it as that individual's residence, the rate of registration and license tax on the registration of transfer of ownership of that dwelling house is 3/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the acquisition of that dwelling house (or, in the case where there are unavoidable circumstances specified by Cabinet Order due to which the registration cannot be made within one year, within the period specified by Cabinet Order; the same applies in paragraph (2) of the following Article, Article 74-2, paragraph (2) and Article 75) pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
### 第七十四条（特定認定長期優良住宅の所有権の保存登記等の税率の軽減） — Reduction of Tax Rates for Registration of Preservation of Ownership, etc. of Specified Certified Long-Life Quality Housing
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art-74 · https://japanlaw.org/en/special-taxation-measures-act/art-74 · https://japanlaw.org/l/332AC0000000026/art-74
**第一項** 個人が、長期優良住宅の普及の促進に関する法律の施行の日から令和九年三月三十一日までの間（次項において「特定期間」という。）に同法第十条第二号イに掲げる住宅で住宅用家屋に該当するもの（以下この条において「特定認定長期優良住宅」という。）の新築をし、又は建築後使用されたことのない特定認定長期優良住宅の取得をし、当該個人の居住の用に供した場合には、当該特定認定長期優良住宅の所有権の保存の登記に係る登録免許税の税率は、財務省令で定めるところにより当該特定認定長期優良住宅の新築又は取得後一年以内に登記を受けるものに限り、第七十二条の二及び登録免許税法第九条の規定にかかわらず、千分の一とする。
art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/art-74/par-1
In the case where an individual has newly built a house listed in Article 10, item (ii), (a) of the Act on the Promotion of Long-Life Quality Housing that falls under the category of a dwelling house (hereinafter referred to as "specified certified long-life quality housing" in this Article), or has acquired specified certified long-life quality housing that has not been used since its construction, during the period from the date of enforcement of that Act to March 31, 2027 (referred to as the "specified period" in the following paragraph), and has used it as that individual's residence, the rate of registration and license tax on the registration of preservation of ownership of that specified certified long-life quality housing is 1/1,000, notwithstanding the provisions of Article 72-2 and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the new construction or acquisition of that specified certified long-life quality housing pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第二項** 個人が、特定期間内に建築後使用されたことのない特定認定長期優良住宅の取得をし、当該個人の居住の用に供した場合には、当該特定認定長期優良住宅の所有権の移転の登記に係る登録免許税の税率は、財務省令で定めるところにより当該特定認定長期優良住宅の取得後一年以内に登記を受けるものに限り、前条及び登録免許税法第九条の規定にかかわらず、千分の一（一戸建ての特定認定長期優良住宅にあつては、千分の二）とする。
art-74/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-74/par-2 · https://japanlaw.org/l/332AC0000000026/art-74/par-2
In the case where an individual has acquired specified certified long-life quality housing that has not been used since its construction within the specified period and has used it as that individual's residence, the rate of registration and license tax on the registration of transfer of ownership of that specified certified long-life quality housing is 1/1,000 (or, for detached specified certified long-life quality housing, 2/1,000), notwithstanding the provisions of the preceding Article and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the acquisition of that specified certified long-life quality housing pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
### 第七十四条の二（認定低炭素住宅の所有権の保存登記等の税率の軽減） — Reduction of Tax Rates for Registration of Preservation of Ownership, etc. of Certified Low-Carbon Houses
caption: machine translation, not official
art-74-2 · https://japanlaw.org/en/special-taxation-measures-act/art-74-2 · https://japanlaw.org/l/332AC0000000026/art-74-2
**第一項** 個人が、都市の低炭素化の促進に関する法律の施行の日から令和九年三月三十一日までの間（次項において「特定期間」という。）に同法第二条第三項に規定する低炭素建築物（同法第十六条の規定により当該低炭素建築物とみなされた同法第九条第一項に規定する特定建築物のうち政令で定めるものを含む。）で住宅用家屋に該当するもの（以下この条において「認定低炭素住宅」という。）の新築をし、又は建築後使用されたことのない認定低炭素住宅の取得をし、当該個人の居住の用に供した場合には、当該認定低炭素住宅の所有権の保存の登記に係る登録免許税の税率は、財務省令で定めるところにより当該認定低炭素住宅の新築又は取得後一年以内に登記を受けるものに限り、第七十二条の二及び登録免許税法第九条の規定にかかわらず、千分の一とする。
art-74-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-74-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-74-2/par-1
In the case where an individual has newly built a low-carbon building prescribed in Article 2, paragraph (3) of the Act on Promotion of Low-Carbon Cities (including a specified building prescribed in Article 9, paragraph (1) of that Act that is deemed to be that low-carbon building pursuant to the provisions of Article 16 of that Act and that is specified by Cabinet Order) that falls under the category of a dwelling house (hereinafter referred to as a "certified low-carbon house" in this Article), or has acquired a certified low-carbon house that has not been used since its construction, during the period from the date of enforcement of that Act to March 31, 2027 (referred to as the "specified period" in the following paragraph), and has used it as that individual's residence, the rate of registration and license tax on the registration of preservation of ownership of that certified low-carbon house is 1/1,000, notwithstanding the provisions of Article 72-2 and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the new construction or acquisition of that certified low-carbon house pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第二項** 個人が、特定期間内に建築後使用されたことのない認定低炭素住宅の取得をし、当該個人の居住の用に供した場合には、当該認定低炭素住宅の所有権の移転の登記に係る登録免許税の税率は、財務省令で定めるところにより当該認定低炭素住宅の取得後一年以内に登記を受けるものに限り、第七十三条及び登録免許税法第九条の規定にかかわらず、千分の一とする。
art-74-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-74-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-74-2/par-2
In the case where an individual has acquired a certified low-carbon house that has not been used since its construction within the specified period and has used it as that individual's residence, the rate of registration and license tax on the registration of transfer of ownership of that certified low-carbon house is 1/1,000, notwithstanding the provisions of Article 73 and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the acquisition of that certified low-carbon house pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
### 第七十四条の三（特定の増改築等がされた住宅用家屋の所有権の移転登記の税率の軽減） — Reduction of Tax Rate for Registration of Transfer of Ownership of Dwelling Houses That Have Undergone Specified Extension or Renovation, etc.
caption: machine translation, not official
art-74-3 · https://japanlaw.org/en/special-taxation-measures-act/art-74-3 · https://japanlaw.org/l/332AC0000000026/art-74-3
**第一項** 個人が、平成二十六年四月一日から令和九年三月三十一日までの間に宅地建物取引業法第二条第三号に規定する宅地建物取引業者が増改築等をした建築後使用されたことのある住宅用家屋で政令で定めるものを当該宅地建物取引業者から取得をし、当該個人の居住の用に供した場合には、当該住宅用家屋の所有権の移転の登記に係る登録免許税の税率は、財務省令で定めるところにより当該住宅用家屋の取得後一年以内に登記を受けるものに限り、第七十三条及び登録免許税法第九条の規定にかかわらず、千分の一とする。
art-74-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-74-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-74-3/par-1
In the case where an individual has acquired, during the period from April 1, 2014 to March 31, 2027, from a real estate broker prescribed in Article 2, item (iii) of the Real Estate Brokerage Act, a dwelling house that has been used since its construction on which that real estate broker has carried out an extension or renovation, etc. and that is specified by Cabinet Order, and has used it as that individual's residence, the rate of registration and license tax on the registration of transfer of ownership of that dwelling house is 1/1,000, notwithstanding the provisions of Article 73 and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the acquisition of that dwelling house pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第二項** 前項に規定する増改築等とは、同項に規定する宅地建物取引業者が同項に規定する住宅用家屋（同項の取得前二年以内に当該宅地建物取引業者が取得をしたものに限る。）につき行う増築、改築その他の政令で定める工事（当該工事と併せて行う当該住宅用家屋と一体となつて効用を果たす設備の取替え又は取付けに係る工事を含む。）であつて、当該工事に要した費用の総額が当該住宅用家屋の同項の個人に対する譲渡の対価の額の百分の二十に相当する金額（当該金額が三百万円を超える場合には、三百万円）以上であることその他の政令で定める要件を満たすものをいう。
art-74-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-74-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-74-3/par-2
The term "extension or renovation, etc." prescribed in the preceding paragraph means extension, reconstruction or any other work specified by Cabinet Order (including work for the replacement or installation of equipment that is carried out together with that work and that functions as an integral part of that dwelling house) that the real estate broker prescribed in that paragraph carries out on the dwelling house prescribed in that paragraph (limited to one that the real estate broker acquired within two years before the acquisition referred to in that paragraph), which satisfies the requirement that the total amount of the costs required for that work is the amount equivalent to 20 percent of the amount of consideration for the transfer of that dwelling house to the individual referred to in that paragraph (or, in the case where that amount exceeds 3,000,000 yen, 3,000,000 yen) or more, and other requirements specified by Cabinet Order.
machine translation, not official
### 第七十五条（住宅取得資金の貸付け等に係る抵当権の設定登記の税率の軽減） — Reduction of Tax Rate for Registration of Creation of Mortgages Relating to Loans, etc. of Funds for Housing Acquisition
caption: machine translation, not official
art-75 · https://japanlaw.org/en/special-taxation-measures-act/art-75 · https://japanlaw.org/l/332AC0000000026/art-75
**第一項** 個人が、昭和五十九年四月一日から令和九年三月三十一日までの間に住宅用家屋の新築（当該期間内に家屋につき増築をし、当該増築後の家屋が住宅用家屋に該当する場合における当該増築を含む。以下この条において同じ。）をし、又は建築後使用されたことのない住宅用家屋若しくは建築後使用されたことのある住宅用家屋のうち政令で定めるものの取得をし、当該個人の居住の用に供した場合において、これらの住宅用家屋の新築又は取得（以下この条において「住宅用家屋の新築等」という。）をするための資金の貸付け（貸付けに係る債務の保証を含む。）が行われるとき、又は対価の支払が賦払の方法により行われるときは、その貸付け又はその賦払金に係る債権で次の各号に掲げるものを担保するために当該各号に定める者が受けるこれらの住宅用家屋を目的とする抵当権の設定の登記に係る登録免許税の税率は、財務省令で定めるところにより当該住宅用家屋の新築等後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の一とする。
art-75/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/art-75/par-1
In the case where an individual has newly built a dwelling house (including, in the case where the individual has extended a house within that period and the house after that extension falls under the category of a dwelling house, that extension; hereinafter the same applies in this Article), or has acquired a dwelling house that has not been used since its construction or a dwelling house that has been used since its construction that is specified by Cabinet Order, during the period from April 1, 1984 to March 31, 2027, and has used it as that individual's residence, when a loan of funds (including a guarantee of obligations relating to a loan) is made for the new construction or acquisition of that dwelling house (hereinafter referred to as the "new construction, etc. of a dwelling house" in this Article), or when the payment of consideration is made by the installment payment method, the rate of registration and license tax on the registration of creation of a mortgage on that dwelling house that the person specified in each of the following items receives in order to secure the claim listed in that item relating to that loan or those installment payments is 1/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the new construction, etc. of that dwelling house pursuant to the provisions of Order of the Ministry of Finance:
machine translation, not official
**一** 住宅用家屋の新築等をするための資金の貸付けに係る債権 当該債権に係る貸付けを行つた者
art-75/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-75/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-75/par-1/item-1
a claim relating to a loan of funds for the new construction, etc. of a dwelling house: the person who made the loan relating to that claim;
machine translation, not official
**二** 住宅用家屋の新築等をするための資金の貸付けに係る債務の保証に基づく求償権 当該債務の保証を行つた者
art-75/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-75/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-75/par-1/item-2
a right to reimbursement based on a guarantee of obligations relating to a loan of funds for the new construction, etc. of a dwelling house: the person who provided that guarantee of obligations;
machine translation, not official
**三** 住宅用家屋の新築等をするための対価の支払が賦払の方法により行われる場合における当該賦払金に係る債権 当該賦払の方法により当該対価の支払を受けた者
art-75/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-75/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-75/par-1/item-3
a claim relating to installment payments in the case where the payment of consideration for the new construction, etc. of a dwelling house is made by the installment payment method: the person who received the payment of that consideration by that installment payment method;
machine translation, not official
**四** 住宅用家屋の新築等をするための資金の貸付けに係る債権で独立行政法人住宅金融支援機構が独立行政法人住宅金融支援機構法（平成十七年法律第八十二号）第十三条第一項第一号の業務により金融機関から譲り受けた貸付債権 独立行政法人住宅金融支援機構
art-75/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-75/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-75/par-1/item-4
a loan claim relating to a loan of funds for the new construction, etc. of a dwelling house that the Japan Housing Finance Agency has acquired from a financial institution through the business under Article 13, paragraph (1), item (i) of the Act on the Japan Housing Finance Agency, Independent Administrative Agency (Act No. 82 of 2005): the Japan Housing Finance Agency.
machine translation, not official
### 第七十六条（マンション再生事業の施行者等が受ける権利変換手続開始の登記等の免税） — Exemption from Tax for Registration of Commencement of Rights Conversion Procedures, etc. Received by Implementers, etc. of Condominium Regeneration Projects
caption: machine translation, not official
art-76 · https://japanlaw.org/en/special-taxation-measures-act/art-76 · https://japanlaw.org/l/332AC0000000026/art-76
**第一項** マンションの再生等の円滑化に関する法律（以下この条において「円滑化法」という。）第二条第一項第十号に規定する施行者、円滑化法第五十八条第一項第二号、第五号若しくは第八号の再生後マンションの区分所有権若しくは敷地利用権を与えられることとなるもの又は同項第十一号の担保権等の登記に係る権利を有する者が、円滑化法の施行の日から令和十年三月三十一日までの間に、円滑化法第二条第一項第十号に規定するマンション再生事業（良好な居住環境の確保に資するものとして政令で定めるものに限る。）に伴い受ける次に掲げる登記については、財務省令で定めるところにより当該期間内に登記を受けるものに限り、登録免許税を課さない。ただし、第三号に掲げる登記に係る登録免許税にあつては、当該再生後マンションの区分所有権又は敷地利用権を与えられることとなるものが取得する同号の土地に関する権利の価額のうち当該マンション再生事業が行われる前に当該土地について有していた権利の価額を超える部分に対応する部分として政令で定めるものについては、この限りでない。
art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/art-76/par-1
Registration and license tax is not imposed on the following registrations that an implementer prescribed in Article 2, paragraph (1), item (x) of the Act on Facilitation of the Regeneration, etc. of Condominiums (hereinafter referred to as the "Condominium Regeneration Facilitation Act" in this Article), a person who is to be granted Unit Ownership or a right to use the grounds of a post-regeneration condominium referred to in Article 58, paragraph (1), item (ii), (v) or (viii) of the Condominium Regeneration Facilitation Act, or a person who holds a right relating to the registration of a security interest, etc. referred to in item (xi) of that paragraph receives in connection with a condominium regeneration project prescribed in Article 2, paragraph (1), item (x) of the Condominium Regeneration Facilitation Act (limited to one specified by Cabinet Order as contributing to securing a good living environment) during the period from the date of enforcement of the Condominium Regeneration Facilitation Act to March 31, 2028, limited to registrations received within that period pursuant to the provisions of Order of the Ministry of Finance; provided, however, that, with respect to registration and license tax on the registration listed in item (iii), this does not apply to the part specified by Cabinet Order as the part corresponding to the portion of the value of the rights concerning the land referred to in that item acquired by the person who is to be granted the Unit Ownership or the right to use the grounds of that post-regeneration condominium that exceeds the value of the rights that person held with respect to that land before that condominium regeneration project was carried out.
machine translation, not official
**一** 円滑化法第五十五条第一項に規定する権利変換手続開始の登記
art-76/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-76/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-76/par-1/item-1
registration of commencement of rights conversion procedures prescribed in Article 55, paragraph (1) of the Condominium Regeneration Facilitation Act;
machine translation, not official
**二** 円滑化法第五条第一項に規定する組合が円滑化法第十五条第一項又は第六十四条第一項若しくは第三項の規定により取得する円滑化法第七条第二号に規定する再生前マンションの円滑化法第二条第一項第三十号に規定する区分所有権（次項第一号及び第三項第一号において「区分所有権」という。）若しくは同条第一項第三十五号に規定する敷地利用権（次項第一号及び第三項第一号において「敷地利用権」という。）又は同条第一項第十三号に規定する再建敷地の円滑化法第五条第二項第二号に規定する敷地共有持分等（次項第一号において「敷地共有持分等」という。）の取得の登記
art-76/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-76/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-76/par-1/item-2
registration of acquisition of Unit Ownership prescribed in Article 2, paragraph (1), item (xxx) of the Condominium Regeneration Facilitation Act (referred to as "Unit Ownership" in item (i) of the following paragraph and item (i) of paragraph (3)) or a right to use the grounds prescribed in item (xxxv) of paragraph (1) of that Article (referred to as a "right to use the grounds" in item (i) of the following paragraph and item (i) of paragraph (3)) of a pre-regeneration condominium prescribed in Article 7, item (ii) of the Condominium Regeneration Facilitation Act, or of a co-ownership interest in the grounds, etc. prescribed in Article 5, paragraph (2), item (ii) of the Condominium Regeneration Facilitation Act (referred to as a "co-ownership interest in the grounds, etc." in item (i) of the following paragraph) in a reconstruction site prescribed in item (xiii) of paragraph (1) of that Article, which is acquired by an association prescribed in Article 5, paragraph (1) of the Condominium Regeneration Facilitation Act pursuant to the provisions of Article 15, paragraph (1) or Article 64, paragraph (1) or (3) of the Condominium Regeneration Facilitation Act;
machine translation, not official
**三** 円滑化法第七十四条第一項に規定する権利変換後の土地に関する権利（円滑化法第十七条に規定する参加組合員が取得するものを除く。）について必要な登記
art-76/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-76/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-76/par-1/item-3
registration necessary for rights concerning land after rights conversion prescribed in Article 74, paragraph (1) of the Condominium Regeneration Facilitation Act (excluding those acquired by a participating association member prescribed in Article 17 of the Condominium Regeneration Facilitation Act).
machine translation, not official
**第二項** 円滑化法第百九条に規定する組合が、マンションの建替えの円滑化等に関する法律の一部を改正する法律（平成二十六年法律第八十号）の施行の日から令和十年三月三十一日までの間に、円滑化法第四条第二項第六号に規定するマンション等売却事業に伴い受ける次に掲げる登記については、財務省令で定めるところにより当該期間内に登記を受けるものに限り、登録免許税を課さない。
art-76/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/art-76/par-2
Registration and license tax is not imposed on the following registrations that an association prescribed in Article 109 of the Condominium Regeneration Facilitation Act receives in connection with a condominium, etc. sale project prescribed in Article 4, paragraph (2), item (vi) of the Condominium Regeneration Facilitation Act during the period from the date of enforcement of the Act Partially Amending the Act on Facilitation of Reconstruction of Condominiums (Act No. 80 of 2014) to March 31, 2028, limited to registrations received within that period pursuant to the provisions of Order of the Ministry of Finance:
machine translation, not official
**一** 円滑化法第百九条に規定する組合が円滑化法第百二十一条第一項の規定により取得する円滑化法第四条第二項第七号に規定する売却等マンションの区分所有権若しくは敷地利用権又は円滑化法第二条第一項第二十三号に規定する売却敷地の敷地共有持分等の取得の登記
art-76/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-76/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-76/par-2/item-1
registration of acquisition of Unit Ownership or a right to use the grounds of a condominium, etc. to be sold prescribed in Article 4, paragraph (2), item (vii) of the Condominium Regeneration Facilitation Act, or of a co-ownership interest in the grounds, etc. in a site to be sold prescribed in Article 2, paragraph (1), item (xxiii) of the Condominium Regeneration Facilitation Act, which is acquired by an association prescribed in Article 109 of the Condominium Regeneration Facilitation Act pursuant to the provisions of Article 121, paragraph (1) of the Condominium Regeneration Facilitation Act;
machine translation, not official
**二** 円滑化法第百四十条第一項に規定する分配金取得手続開始の登記
art-76/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-76/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-76/par-2/item-2
registration of commencement of distribution money acquisition procedures prescribed in Article 140, paragraph (1) of the Condominium Regeneration Facilitation Act;
machine translation, not official
**三** 円滑化法第百五十条第一項に規定する売却等マンション及びその敷地又は売却敷地に関する権利について必要な登記
art-76/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-76/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-76/par-2/item-3
registration necessary for rights concerning a condominium, etc. to be sold and its site, or a site to be sold, prescribed in Article 150, paragraph (1) of the Condominium Regeneration Facilitation Act.
machine translation, not official
**第三項** 円滑化法第百六十三条の二に規定する組合が、令和八年四月一日から令和十年三月三十一日までの間に、円滑化法第二条第一項第二十五号に規定するマンション除却事業に伴い受ける次に掲げる登記については、財務省令で定めるところにより当該期間内に登記を受けるものに限り、登録免許税を課さない。
art-76/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/art-76/par-3
Registration and license tax is not imposed on the following registrations that an association prescribed in Article 163-2 of the Condominium Regeneration Facilitation Act receives in connection with a condominium removal project prescribed in Article 2, paragraph (1), item (xxv) of the Condominium Regeneration Facilitation Act during the period from April 1, 2026 to March 31, 2028, limited to registrations received within that period pursuant to the provisions of Order of the Ministry of Finance:
machine translation, not official
**一** 円滑化法第百六十三条の二に規定する組合が円滑化法第百六十三条の十四第一項の規定により取得する円滑化法第二条第一項第二十六号に規定する除却マンションの区分所有権又は敷地利用権の取得の登記
art-76/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-76/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-76/par-3/item-1
registration of acquisition of Unit Ownership or a right to use the grounds of a condominium to be removed prescribed in Article 2, paragraph (1), item (xxvi) of the Condominium Regeneration Facilitation Act, which is acquired by an association prescribed in Article 163-2 of the Condominium Regeneration Facilitation Act pursuant to the provisions of Article 163-14, paragraph (1) of the Condominium Regeneration Facilitation Act;
machine translation, not official
**二** 円滑化法第百六十三条の三十三第一項に規定する補償金支払手続開始の登記
art-76/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-76/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-76/par-3/item-2
registration of commencement of compensation payment procedures prescribed in Article 163-33, paragraph (1) of the Condominium Regeneration Facilitation Act.
machine translation, not official
**第四項** 円滑化法第百六十四条に規定する組合、円滑化法第百九十一条第一項第二号に規定する除却敷地持分若しくは同項第五号に規定する非除却敷地持分等を与えられることとなる者又は同項第十号の担保権等の登記に係る権利を有する者が、マンションの管理の適正化の推進に関する法律及びマンションの建替え等の円滑化に関する法律の一部を改正する法律（令和二年法律第六十二号）の施行の日から令和十年三月三十一日までの間に、円滑化法第二条第一項第二十八号に規定する敷地分割事業に伴い受ける次に掲げる登記については、財務省令で定めるところにより当該期間内に登記を受けるものに限り、登録免許税を課さない。ただし、第二号に掲げる登記に係る登録免許税にあつては、当該除却敷地持分又は非除却敷地持分等を与えられることとなる者が取得する同号の土地に関する権利の価額のうち円滑化法第二百五条の差額に相当する金額に対応する部分として政令で定めるものについては、この限りでない。
art-76/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-76/par-4 · https://japanlaw.org/l/332AC0000000026/art-76/par-4
Registration and license tax is not imposed on the following registrations that an association prescribed in Article 164 of the Condominium Regeneration Facilitation Act, a person who is to be granted a removal site share prescribed in Article 191, paragraph (1), item (ii) of the Condominium Regeneration Facilitation Act or a non-removal site share, etc. prescribed in item (v) of that paragraph, or a person who holds a right relating to the registration of a security interest, etc. referred to in item (x) of that paragraph receives in connection with a site division project prescribed in Article 2, paragraph (1), item (xxviii) of the Condominium Regeneration Facilitation Act during the period from the date of enforcement of the Act Partially Amending the Act on Advancement of Proper Condominium Management and the Act on Facilitation of Reconstruction, etc. of Condominiums (Act No. 62 of 2020) to March 31, 2028, limited to registrations received within that period pursuant to the provisions of Order of the Ministry of Finance; provided, however, that, with respect to registration and license tax on the registration listed in item (ii), this does not apply to the part specified by Cabinet Order as the part corresponding to the amount equivalent to the difference referred to in Article 205 of the Condominium Regeneration Facilitation Act, out of the value of the rights concerning the land referred to in that item acquired by the person who is to be granted that removal site share or non-removal site share, etc.
machine translation, not official
**一** 円滑化法第百八十九条第一項に規定する敷地権利変換手続開始の登記
art-76/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-76/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-76/par-4/item-1
registration of commencement of site rights conversion procedures prescribed in Article 189, paragraph (1) of the Condominium Regeneration Facilitation Act;
machine translation, not official
**二** 円滑化法第二百四条第一項に規定する敷地権利変換後の土地及びその権利について必要な登記
art-76/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-76/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-76/par-4/item-2
registration necessary for land and rights thereto after site rights conversion prescribed in Article 204, paragraph (1) of the Condominium Regeneration Facilitation Act.
machine translation, not official
### 第七十七条（農用地利用集積等促進計画に基づき農用地等を取得した場合の所有権の移転登記の税率の軽減） — Reduction of Tax Rate for Registration of Transfer of Ownership Where Agricultural Land, etc. Has Been Acquired Under a Promotion Plan for Agricultural Land Use Consolidation, etc.
caption: machine translation, not official
art-77 · https://japanlaw.org/en/special-taxation-measures-act/art-77 · https://japanlaw.org/l/332AC0000000026/art-77
**第一項** 農業を営む者で政令で定めるものが、昭和五十六年四月一日から令和十年三月三十一日までの間に、農地中間管理事業の推進に関する法律第十八条第一項の農用地利用集積等促進計画の定めるところにより、政令で定める区域内において、農業経営基盤強化促進法第四条第一項第一号に規定する農用地その他の政令で定める土地の取得をした場合には、当該土地の所有権の移転の登記に係る登録免許税の税率は、財務省令で定めるところにより当該農用地利用集積等促進計画の公告の日以後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の十とする。
art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/art-77/par-1
In the case where a person engaged in agriculture who is specified by Cabinet Order has acquired, during the period from April 1, 1981 to March 31, 2028, agricultural land prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation or any other land specified by Cabinet Order, within an area specified by Cabinet Order, as provided for in the promotion plan for agricultural land use consolidation, etc. referred to in Article 18, paragraph (1) of the Act on the Promotion of Farmland Intermediary Management Services, the rate of registration and license tax on the registration of transfer of ownership of that land is 10/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year on or after the date of public notice of that promotion plan for agricultural land use consolidation, etc. pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
### 第七十七条の二（農地中間管理機構が農用地等を取得した場合の所有権の移転登記の税率の軽減） — Reduction of Tax Rate for Registration of Transfer of Ownership Where a Farmland Intermediary Management Organization Has Acquired Agricultural Land, etc.
caption: machine translation, not official
art-77-2 · https://japanlaw.org/en/special-taxation-measures-act/art-77-2 · https://japanlaw.org/l/332AC0000000026/art-77-2
**第一項** 農地中間管理事業の推進に関する法律第二条第四項に規定する農地中間管理機構が、平成二十六年四月一日から令和十年三月三十一日までの間に農業経営基盤強化促進法第七条第一号に規定する農地売買等事業により、政令で定める区域内において、同法第四条第一項第一号に規定する農用地その他の政令で定める土地の取得をした場合には、当該土地の所有権の移転の登記に係る登録免許税の税率は、財務省令で定めるところにより当該取得後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の十とする。
art-77-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-77-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-77-2/par-1
In the case where a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services has acquired, during the period from April 1, 2014 to March 31, 2028, through a farmland sales, etc. business prescribed in Article 7, item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation, agricultural land prescribed in Article 4, paragraph (1), item (i) of that Act or any other land specified by Cabinet Order, within an area specified by Cabinet Order, the rate of registration and license tax on the registration of transfer of ownership of that land is 10/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
### 第七十八条（信用保証協会等が受ける抵当権の設定登記等の税率の軽減） — Reduction of Tax Rates for Registration of Creation of Mortgages, etc. Received by Credit Guarantee Associations, etc.
caption: machine translation, not official
art-78 · https://japanlaw.org/en/special-taxation-measures-act/art-78 · https://japanlaw.org/l/332AC0000000026/art-78
**第一項** 租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号。次項において「昭和四十八年改正法」という。）の施行の日の翌日から令和十年三月三十一日までの間に信用保証協会が信用保証協会法（昭和二十八年法律第百九十六号）第二十条第一項各号に掲げる業務に係る債権を担保するために受ける抵当権（企業担保権を含む。次項において同じ。）の設定の登記又は登録については、その登記又は登録に係る登録免許税の税率は、登録免許税法第九条の規定にかかわらず、千分の二とする。
art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/art-78/par-1
With regard to the registration or recording of the creation of a mortgage (including an enterprise mortgage; the same applies in the following paragraph) that a credit guarantee association receives during the period from the day following the date of enforcement of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973; referred to as the "1973 amending Act" in the following paragraph) to March 31, 2028 in order to secure claims relating to the business listed in the items of Article 20, paragraph (1) of the Credit Guarantee Association Act (Act No. 196 of 1953), the rate of registration and license tax on that registration or recording is 2/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act.
machine translation, not official
**第二項** 昭和四十八年改正法の施行の日の翌日から令和十年三月三十一日までの間に次の各号に掲げる法人が当該各号に定める業務又は事業に係る債権を担保するために受ける抵当権の設定の登記又は登録については、その登記又は登録に係る登録免許税の税率は、登録免許税法第九条の規定にかかわらず、千分の二とする。
art-78/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-78/par-2 · https://japanlaw.org/l/332AC0000000026/art-78/par-2
With regard to the registration or recording of the creation of a mortgage that a corporation listed in each of the following items receives during the period from the day following the date of enforcement of the 1973 amending Act to March 31, 2028 in order to secure claims relating to the business or project specified in that item, the rate of registration and license tax on that registration or recording is 2/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act:
machine translation, not official
**一** 農業信用基金協会 農業信用保証保険法（昭和三十六年法律第二百四号）第八条第一項第一号に掲げる業務
art-78/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-78/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-78/par-2/item-1
an agricultural credit guarantee association: the business listed in Article 8, paragraph (1), item (i) of the Agricultural Credit Guarantee Insurance Act (Act No. 204 of 1961);
machine translation, not official
**二** 独立行政法人農林漁業信用基金 独立行政法人農林漁業信用基金法（平成十四年法律第百二十八号）第十二条第一項第五号に掲げる業務（同法附則第二条の規定により当分の間行うこととされている林業経営基盤の強化等の促進のための資金の融通等に関する暫定措置法（昭和五十四年法律第五十一号）第六条第一項第三号に掲げる業務を含む。）
art-78/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-78/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-78/par-2/item-2
the Agriculture, Forestry and Fisheries Credit Foundations: the business listed in Article 12, paragraph (1), item (v) of the Act on the Agriculture, Forestry and Fisheries Credit Foundations, Independent Administrative Agency (Act No. 128 of 2002) (including the business listed in Article 6, paragraph (1), item (iii) of the Act on Temporary Measures concerning Fund for Improvement of Forestry Management Framework (Act No. 51 of 1979), which is to be performed for the time being pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act on the Agriculture, Forestry and Fisheries Credit Foundations, Independent Administrative Agency);
machine translation, not official
**三** 漁業信用基金協会 中小漁業融資保証法（昭和二十七年法律第三百四十六号）第四条第一項第一号に掲げる業務
art-78/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-78/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-78/par-2/item-3
a fishery credit guarantee association: the business listed in Article 4, paragraph (1), item (i) of the Act on Loan Security for Small and Medium Sized Fishery Industry (Act No. 346 of 1952);
machine translation, not official
**四** 清酒製造業等の安定に関する特別措置法（昭和四十五年法律第七十七号）第二条第三項に規定する中央会 同法第三条第一項第一号に掲げる事業
art-78/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-78/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-78/par-2/item-4
the central federation prescribed in Article 2, paragraph (3) of the Act on Special Measures concerning Stabilization of Sake Brewing Industry, etc. (Act No. 77 of 1970): the project listed in Article 3, paragraph (1), item (i) of that Act.
machine translation, not official
### 第七十九条（勧告等によつてする登記の税率の軽減） — Reduction of Tax Rates for Registrations Made Under Recommendations, etc.
caption: machine translation, not official
art-79 · https://japanlaw.org/en/special-taxation-measures-act/art-79 · https://japanlaw.org/l/332AC0000000026/art-79
**第一項** 次に掲げる事項について登記を受ける場合において、当該事項が、日本経済の健全な発展に資するため緊急に必要なものとして行政機関の法令の規定に基づく勧告又は指示によつてされたものであるときは、当該登記に係る登録免許税の税率は、政令で定めるところにより当該勧告又は指示があつた日から一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、次の各号に掲げる事項の区分に応じ、当該各号に定める割合とする。
art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/art-79/par-1
In the case where a registration is received with respect to any of the following matters, if that matter has been carried out under a recommendation or instruction based on the provisions of laws and regulations by an administrative organ as being urgently necessary in order to contribute to the sound development of the Japanese economy, the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of the following items according to the category of the matters listed in those items, limited to a registration received within one year from the date of that recommendation or instruction pursuant to the provisions of Cabinet Order:
machine translation, not official
**一** 株式会社の設立又は資本金の額の増加（次号及び第三号に掲げるものを除く。） 千分の五
art-79/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-1
incorporation of a stock company or increase in the amount of its stated capital (excluding those listed in the following item and item (iii)): 5/1,000;
machine translation, not official
**二** 合併による株式会社の設立又は資本金の額の増加 千分の一（それぞれ資本金の額又は合併により増加した資本金の額のうち、合併により消滅した会社の当該合併の直前における資本金の額として財務省令で定めるものを超える資本金の額に対応する部分については、千分の五）
art-79/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-2
incorporation of a stock company or increase in the amount of its stated capital through a merger: 1/1,000 (or, for the part corresponding to the amount of stated capital that exceeds the amount specified by Order of the Ministry of Finance as the amount of stated capital, immediately before the merger, of the company extinguished through the merger, out of the amount of stated capital or the amount of stated capital increased through the merger, respectively, 5/1,000);
machine translation, not official
**三** 分割による株式会社の設立又は資本金の額の増加 千分の五
art-79/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-3
incorporation of a stock company or increase in the amount of its stated capital through a company split: 5/1,000;
machine translation, not official
**四** 法人の設立、資本金若しくは出資金の額の増加又は事業に必要な資産の譲受けの場合における不動産又は船舶の所有権の取得（次号に掲げるものを除く。） イ又はロに掲げる事項の区分に応じイ又はロに定める割合
art-79/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-4
acquisition of ownership of real property or a ship in the case of incorporation of a corporation, an increase in the amount of stated capital or contributed capital, or acquisition by transfer of assets necessary for business (excluding that listed in the following item): the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b);
machine translation, not official
**イ** 不動産の所有権の取得 千分の十六
art-79/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-4/sub-1
acquisition of ownership of real property: 16/1,000;
machine translation, not official
**ロ** 船舶の所有権の取得 千分の二十三
art-79/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-4/sub-2
acquisition of ownership of a ship: 23/1,000;
machine translation, not official
**五** 合併による不動産又は船舶の所有権の取得 イ又はロに掲げる事項の区分に応じイ又はロに定める割合
art-79/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-5
acquisition of ownership of real property or a ship through a merger: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b).
machine translation, not official
**イ** 不動産の所有権の取得 千分の三
art-79/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-5/sub-1
acquisition of ownership of real property: 3/1,000;
machine translation, not official
**ロ** 船舶の所有権の取得 千分の三
art-79/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-5/sub-2
acquisition of ownership of a ship: 3/1,000.
machine translation, not official
### 第八十条（認定事業再編計画等に基づき行う登記の税率の軽減） — Reduction of Tax Rates for Registrations Made Under Certified Business Restructuring Plans, etc.
caption: machine translation, not official
art-80 · https://japanlaw.org/en/special-taxation-measures-act/art-80 · https://japanlaw.org/l/332AC0000000026/art-80
**第一項** 次に掲げる事項について登記を受ける場合において、当該事項が、産業競争力強化法第二十四条第二項に規定する認定事業再編計画（同法第二条第十七項に規定する事業再編のうち政令で定めるものについて記載があるものに限る。）に係る同法第二十三条第一項又は第二十四条第一項の認定（造船法（昭和二十五年法律第百二十九号）第十五条の規定又は食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第十七条第一項、第二項、第四項若しくは第五項の規定により当該認定があつたものとみなされる場合における当該認定を含む。）に係るものであつて産業競争力強化法の施行の日から令和九年三月三十一日までの間にされたこれらの認定に係るものであるときは、当該登記に係る登録免許税の税率は、財務省令で定めるところによりこれらの認定の日から一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、次の各号に掲げる事項の区分に応じ、当該各号に定める割合とする。
art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/art-80/par-1
In the case where a registration is received with respect to any of the following matters, if that matter relates to the certification under Article 23, paragraph (1) or Article 24, paragraph (1) of the Act on Strengthening Industrial Competitiveness relating to a certified business restructuring plan prescribed in Article 24, paragraph (2) of that Act (limited to one that contains a statement concerning business restructuring prescribed in Article 2, paragraph (17) of that Act that is specified by Cabinet Order) (including that certification in the case where it is deemed to have been granted pursuant to the provisions of Article 15 of the Shipbuilding Act (Act No. 129 of 1950) or Article 17, paragraph (1), (2), (4) or (5) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.), and relates to those certifications granted during the period from the date of enforcement of the Act on Strengthening Industrial Competitiveness to March 31, 2027, the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of the following items according to the category of the matters listed in those items, limited to a registration received within one year from the date of those certifications pursuant to the provisions of Order of the Ministry of Finance:
machine translation, not official
**一** 株式会社の設立又は資本金の額の増加（これらの認定により増加した資本金の額として政令で定めるところにより計算した金額のうち三千億円を超える部分並びに次号及び第三号に掲げるものを除く。） 千分の三・五
art-80/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-80/par-1/item-1
incorporation of a stock company or increase in the amount of its stated capital (excluding the part exceeding 300 billion yen of the amount calculated as the amount of stated capital increased through those certifications pursuant to the provisions of Cabinet Order, and those listed in the following item and item (iii)): 3.5/1,000;
machine translation, not official
**二** 合併による株式会社の設立又は資本金の額の増加 イ又はロに掲げる部分の区分に応じイ又はロに定める割合
art-80/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-80/par-1/item-2
incorporation of a stock company or increase in the amount of its stated capital through a merger: the rate specified in (a) or (b) according to the category of the parts listed in (a) or (b);
machine translation, not official
**イ** 資本金の額又は合併により増加した資本金の額のうち、合併により消滅した会社の当該合併の直前における資本金の額として財務省令で定めるものに達するまでの資本金の額に対応する部分 千分の一
art-80/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-80/par-1/item-2/sub-1
the part corresponding to the amount of stated capital up to the amount specified by Order of the Ministry of Finance as the amount of stated capital, immediately before the merger, of the company extinguished through the merger, out of the amount of stated capital or the amount of stated capital increased through the merger: 1/1,000;
machine translation, not official
**ロ** イに掲げる部分以外の部分（これらの認定により増加した資本金の額として政令で定めるところにより計算した金額のうち三千億円を超える部分を除く。） 千分の三・五
art-80/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-80/par-1/item-2/sub-2
the part other than the part listed in (a) (excluding the part exceeding 300 billion yen of the amount calculated as the amount of stated capital increased through those certifications pursuant to the provisions of Cabinet Order): 3.5/1,000;
machine translation, not official
**三** 分割による株式会社の設立又は資本金の額の増加（これらの認定により増加した資本金の額として政令で定めるところにより計算した金額のうち三千億円を超える部分を除く。） 千分の五
art-80/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-80/par-1/item-3
incorporation of a stock company or increase in the amount of its stated capital through a company split (excluding the part exceeding 300 billion yen of the amount calculated as the amount of stated capital increased through those certifications pursuant to the provisions of Cabinet Order): 5/1,000;
machine translation, not official
**四** 法人の設立、資本金若しくは出資金の額の増加又は事業に必要な資産の譲受けの場合における不動産又は船舶の所有権の取得（次号及び第六号に掲げるものを除く。） イ又はロに掲げる事項の区分に応じイ又はロに定める割合
art-80/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-80/par-1/item-4
acquisition of ownership of real property or a ship in the case of incorporation of a corporation, an increase in the amount of stated capital or contributed capital, or acquisition by transfer of assets necessary for business (excluding those listed in the following item and item (vi)): the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b);
machine translation, not official
**イ** 不動産の所有権の取得 千分の十六
art-80/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-80/par-1/item-4/sub-1
acquisition of ownership of real property: 16/1,000;
machine translation, not official
**ロ** 船舶の所有権の取得 千分の二十三
art-80/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-80/par-1/item-4/sub-2
acquisition of ownership of a ship: 23/1,000;
machine translation, not official
**五** 合併による不動産又は船舶の所有権の取得 イ又はロに掲げる事項の区分に応じイ又はロに定める割合
art-80/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-80/par-1/item-5
acquisition of ownership of real property or a ship through a merger: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b);
machine translation, not official
**イ** 不動産の所有権の取得 千分の二
art-80/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-80/par-1/item-5/sub-1
acquisition of ownership of real property: 2/1,000;
machine translation, not official
**ロ** 船舶の所有権の取得 千分の三
art-80/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-80/par-1/item-5/sub-2
acquisition of ownership of a ship: 3/1,000;
machine translation, not official
**六** 分割による不動産又は船舶の所有権の取得 イ又はロに掲げる事項の区分に応じイ又はロに定める割合
art-80/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-80/par-1/item-6
acquisition of ownership of real property or a ship through a company split: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b).
machine translation, not official
**イ** 不動産の所有権の取得 千分の四
art-80/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-80/par-1/item-6/sub-1
acquisition of ownership of real property: 4/1,000;
machine translation, not official
**ロ** 船舶の所有権の取得 千分の二十三
art-80/par-1/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-80/par-1/item-6/sub-2
acquisition of ownership of a ship: 23/1,000.
machine translation, not official
**第二項** 産業競争力強化法第四十六条の二に規定する特別事業再編を実施する同条の認定特別事業再編事業者が、次に掲げる事項について登記を受ける場合において、当該事項が、同法第二十四条の三第二項に規定する認定特別事業再編計画（同法第二条第十七項に規定する事業再編のうち政令で定めるものについて記載があるものに限る。）に係る同法第二十四条の二第一項又は第二十四条の三第一項の認定に係るものであつて新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号）の施行の日から令和九年三月三十一日までの間にされたこれらの認定に係るものであるときは、当該登記に係る登録免許税の税率は、財務省令で定めるところによりこれらの認定の日から二年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、次の各号に掲げる事項の区分に応じ、当該各号に定める割合とする。
art-80/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/art-80/par-2
In the case where a certified special business restructuring business operator referred to in Article 46-2 of the Act on Strengthening Industrial Competitiveness that implements the special business restructuring prescribed in that Article receives a registration with respect to any of the following matters, if that matter relates to the certification under Article 24-2, paragraph (1) or Article 24-3, paragraph (1) of that Act relating to a certified special business restructuring plan prescribed in Article 24-3, paragraph (2) of that Act (limited to one that contains a statement concerning business restructuring prescribed in Article 2, paragraph (17) of that Act that is specified by Cabinet Order), and relates to those certifications granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024) to March 31, 2027, the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of the following items according to the category of the matters listed in those items, limited to a registration received within two years from the date of those certifications pursuant to the provisions of Order of the Ministry of Finance:
machine translation, not official
**一** 合併による資本金の額の増加 イ又はロに掲げる部分の区分に応じイ又はロに定める割合
art-80/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-80/par-2/item-1
increase in the amount of stated capital through a merger: the rate specified in (a) or (b) according to the category of the parts listed in (a) or (b);
machine translation, not official
**イ** 合併により増加した資本金の額のうち、合併により消滅した会社の当該合併の直前における資本金の額として財務省令で定めるものに達するまでの資本金の額に対応する部分 千分の一
art-80/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-80/par-2/item-1/sub-1
the part corresponding to the amount of stated capital up to the amount specified by Order of the Ministry of Finance as the amount of stated capital, immediately before the merger, of the company extinguished through the merger, out of the amount of stated capital increased through the merger: 1/1,000;
machine translation, not official
**ロ** イに掲げる部分以外の部分（これらの認定により増加した資本金の額のうち三千億円を超える部分を除く。） 千分の一・五
art-80/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-80/par-2/item-1/sub-2
the part other than the part listed in (a) (excluding the part exceeding 300 billion yen of the amount of stated capital increased through those certifications): 1.5/1,000;
machine translation, not official
**二** 分割による資本金の額の増加（これらの認定により増加した資本金の額のうち三千億円を超える部分を除く。） 千分の三
art-80/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-80/par-2/item-2
increase in the amount of stated capital through a company split (excluding the part exceeding 300 billion yen of the amount of stated capital increased through those certifications): 3/1,000;
machine translation, not official
**三** 事業に必要な資産の譲受けの場合における不動産又は船舶の所有権の取得 イ又はロに掲げる事項の区分に応じイ又はロに定める割合
art-80/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-80/par-2/item-3
acquisition of ownership of real property or a ship in the case of acquisition by transfer of assets necessary for business: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b);
machine translation, not official
**イ** 不動産の所有権の取得 千分の十二
art-80/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-80/par-2/item-3/sub-1
acquisition of ownership of real property: 12/1,000;
machine translation, not official
**ロ** 船舶の所有権の取得 千分の十八
art-80/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-80/par-2/item-3/sub-2
acquisition of ownership of a ship: 18/1,000;
machine translation, not official
**四** 合併による不動産又は船舶の所有権の取得 イ又はロに掲げる事項の区分に応じイ又はロに定める割合
art-80/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-80/par-2/item-4
acquisition of ownership of real property or a ship through a merger: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b);
machine translation, not official
**イ** 不動産の所有権の取得 千分の一
art-80/par-2/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-2/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-80/par-2/item-4/sub-1
acquisition of ownership of real property: 1/1,000;
machine translation, not official
**ロ** 船舶の所有権の取得 千分の二
art-80/par-2/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-2/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-80/par-2/item-4/sub-2
acquisition of ownership of a ship: 2/1,000;
machine translation, not official
**五** 分割による不動産又は船舶の所有権の取得 イ又はロに掲げる事項の区分に応じイ又はロに定める割合
art-80/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-80/par-2/item-5
acquisition of ownership of real property or a ship through a company split: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b).
machine translation, not official
**イ** 不動産の所有権の取得 千分の一
art-80/par-2/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-2/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-80/par-2/item-5/sub-1
acquisition of ownership of real property: 1/1,000;
machine translation, not official
**ロ** 船舶の所有権の取得 千分の十八
art-80/par-2/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-2/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-80/par-2/item-5/sub-2
acquisition of ownership of a ship: 18/1,000.
machine translation, not official
**第三項** 個人が、産業競争力強化法第百二十八条第二項に規定する認定創業支援等事業計画に係る同法第百二十七条第一項又は第百二十八条第一項の認定を受けた市町村（特別区を含む。）の区域内において、当該認定創業支援等事業計画に記載された同法第二条第三十四項に規定する特定創業支援等事業による支援を受けて株式会社又は合同会社の設立をした場合には、当該株式会社又は合同会社の設立の登記に係る登録免許税の額は、財務省令で定めるところにより同法の施行の日から令和九年三月三十一日までの間に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、次の各号に掲げる会社の区分に応じ、当該各号に定める金額とする。
art-80/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-3 · https://japanlaw.org/l/332AC0000000026/art-80/par-3
In the case where an individual has incorporated a stock company or a limited liability company within the area of a municipality (including a special ward) that has received the certification under Article 127, paragraph (1) or Article 128, paragraph (1) of the Act on Strengthening Industrial Competitiveness relating to a certified business startup support, etc. plan prescribed in Article 128, paragraph (2) of that Act, with support through a specified business startup support, etc. project prescribed in Article 2, paragraph (34) of that Act that is stated in that certified business startup support, etc. plan, the amount of registration and license tax on the registration of incorporation of that stock company or limited liability company is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the amount specified in each of the following items according to the category of company listed in those items, limited to a registration received during the period from the date of enforcement of that Act to March 31, 2027 pursuant to the provisions of Order of the Ministry of Finance:
machine translation, not official
**一** 株式会社 当該株式会社の資本金の額に千分の三・五を乗じて計算した金額（当該金額が七万五千円に満たない場合には、申請件数一件につき七万五千円）
art-80/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-80/par-3/item-1
stock company: the amount calculated by multiplying the amount of stated capital of that stock company by 3.5/1,000 (or, in the case where that amount is less than 75,000 yen, 75,000 yen per application);
machine translation, not official
**二** 合同会社 当該合同会社の資本金の額に千分の三・五を乗じて計算した金額（当該金額が三万円に満たない場合には、申請件数一件につき三万円）
art-80/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-80/par-3/item-2
limited liability company: the amount calculated by multiplying the amount of stated capital of that limited liability company by 3.5/1,000 (or, in the case where that amount is less than 30,000 yen, 30,000 yen per application).
machine translation, not official
**第四項** 情報処理の促進に関する法律（昭和四十五年法律第九十号）第六十五条の規定により選定された同法第六十三条第二項第七号に規定する選定事業者が、資本金の額の増加（合併による資本金の額の増加及び分割による資本金の額の増加を除く。）について登記を受ける場合において、当該資本金の額の増加が、同法第六十七条第一項第一号に規定する選定実施計画に係るものであるときは、当該登記に係る登録免許税の税率は、財務省令で定めるところにより情報処理の促進に関する法律及び特別会計に関する法律の一部を改正する法律（令和七年法律第三十号）の施行の日から令和九年三月三十一日までの間に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の三・五とする。
art-80/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-80/par-4 · https://japanlaw.org/l/332AC0000000026/art-80/par-4
In the case where a selected business operator prescribed in Article 63, paragraph (2), item (vii) of the Act on Facilitation of Information Processing (Act No. 90 of 1970) who has been selected pursuant to the provisions of Article 65 of that Act receives a registration of an increase in the amount of stated capital (excluding an increase in the amount of stated capital through a merger and an increase in the amount of stated capital through a company split), if that increase in the amount of stated capital relates to a selected implementation plan prescribed in Article 67, paragraph (1), item (i) of that Act, the rate of registration and license tax on that registration is 3.5/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received during the period from the date of enforcement of the Act Partially Amending the Act on Facilitation of Information Processing and the Act on Special Accounts (Act No. 30 of 2025) to March 31, 2027 pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
### 第八十条の二（経営強化計画等に基づき行う登記の税率の軽減） — Reduction of Tax Rates for Registrations Made Under Management Strengthening Plans, etc.
caption: machine translation, not official
art-80-2 · https://japanlaw.org/en/special-taxation-measures-act/art-80-2 · https://japanlaw.org/l/332AC0000000026/art-80-2
**第一項** 次の各号に掲げる事項について登記を受ける場合において、当該事項が、金融機能の強化のための特別措置に関する法律（平成十六年法律第百二十八号）第五条第一項（同法第三十四条の九の二第三項の規定により読み替えて適用される場合を含む。）若しくは第十七条第一項（同法第三十四条の九の三第三項の規定により読み替えて適用される場合を含む。）の経営強化計画に係るこれらの規定による主務大臣の決定若しくは同法第九条第一項（同法第三十四条の九の二第三項の規定により読み替えて適用される場合を含む。）若しくは第十九条第一項（同法第三十四条の九の三第三項の規定により適用される場合を含む。）の変更後の経営強化計画に係るこれらの規定による主務大臣の承認（平成二十六年四月一日から令和十三年三月三十一日までの間に同法第二条第一項に規定する金融機関等が提出した当該経営強化計画又は当該変更後の経営強化計画に係るものに限る。）又は同法第三十四条の十第三項の組織再編成等実施計画（当該組織再編成等実施計画において同条第二項第七号に掲げる事項が記載されているものに限る。以下この条において同じ。）若しくは同法第三十四条の十一第一項の変更後の組織再編成等実施計画に係るこれらの規定による主務大臣の認定（令和四年四月一日から令和十三年三月三十一日までの間に同法第三十四条の十第一項に規定する金融機関等が提出した当該組織再編成等実施計画又は当該変更後の組織再編成等実施計画に係るものに限る。）に係るものであるときは、当該登記に係る登録免許税の税率は、財務省令で定めるところにより当該決定若しくは承認又は認定の日から一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、当該各号に掲げる事項の区分に応じ、当該各号に定める割合とする。
art-80-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-80-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1
In the case where a registration is received with respect to any of the matters listed in the following items, if that matter relates to a decision of the competent minister under the provisions of Article 5, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 34-9-2, paragraph (3) of that Act) or Article 17, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 34-9-3, paragraph (3) of that Act) of the Act on Special Measures for Strengthening Financial Functions (Act No. 128 of 2004) relating to the management strengthening plan referred to in those provisions, or an approval of the competent minister under the provisions of Article 9, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 34-9-2, paragraph (3) of that Act) or Article 19, paragraph (1) (including as applied pursuant to the provisions of Article 34-9-3, paragraph (3) of that Act) of that Act relating to the management strengthening plan after change referred to in those provisions (limited to a decision or approval relating to that management strengthening plan or that management strengthening plan after change submitted by a financial institution, etc. prescribed in Article 2, paragraph (1) of that Act during the period from April 1, 2014 to March 31, 2031), or a certification of the competent minister under the provisions of Article 34-10, paragraph (3) or Article 34-11, paragraph (1) of that Act relating to the organizational restructuring, etc. implementation plan referred to in Article 34-10, paragraph (3) of that Act (limited to an organizational restructuring, etc. implementation plan in which the matters listed in paragraph (2), item (vii) of that Article are stated; hereinafter the same applies in this Article) or the organizational restructuring, etc. implementation plan after change referred to in Article 34-11, paragraph (1) of that Act (limited to a certification relating to that organizational restructuring, etc. implementation plan or that organizational restructuring, etc. implementation plan after change submitted by a financial institution, etc. prescribed in Article 34-10, paragraph (1) of that Act during the period from April 1, 2022 to March 31, 2031), the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of those items according to the category of the matters listed in those items, limited to a registration received within one year from the date of that decision or approval or that certification pursuant to the provisions of Order of the Ministry of Finance:
machine translation, not official
**一** 株式会社の設立又は資本金の額の増加（次号及び第三号に掲げるものを除く。） 千分の三・五
art-80-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-80-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-1
incorporation of a stock company or increase in the amount of its stated capital (excluding those listed in the following item and item (iii)): 3.5/1,000;
machine translation, not official
**二** 合併による株式会社の設立又は資本金の額の増加 千分の一（それぞれ資本金の額又は合併により増加した資本金の額のうち、合併により消滅した会社の当該合併の直前における資本金の額として財務省令で定めるものを超える資本金の額に対応する部分については、千分の三・五）
art-80-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-80-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-2
incorporation of a stock company or increase in the amount of its stated capital through a merger: 1/1,000 (or, for the part corresponding to the amount of stated capital that exceeds the amount specified by Order of the Ministry of Finance as the amount of stated capital, immediately before the merger, of the company extinguished through the merger, out of the amount of stated capital or the amount of stated capital increased through the merger, respectively, 3.5/1,000);
machine translation, not official
**三** 分割による株式会社の設立又は資本金の額の増加 千分の五
art-80-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-80-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-3
incorporation of a stock company or increase in the amount of its stated capital through a company split: 5/1,000;
machine translation, not official
**四** 合併による不動産の所有権の取得 千分の二
art-80-2/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-80-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-4
acquisition of ownership of real property through a merger: 2/1,000;
machine translation, not official
**五** 分割による不動産の所有権の取得 千分の四
art-80-2/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-80-2/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-5
acquisition of ownership of real property through a company split: 4/1,000;
machine translation, not official
**六** 法人の設立、資本金若しくは出資金の額の増加又は事業に必要な資産の譲受けの場合における抵当権の取得（次号及び第八号に掲げるものを除く。） 千分の一・五
art-80-2/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-80-2/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-6
acquisition of a mortgage in the case of incorporation of a corporation, an increase in the amount of stated capital or contributed capital, or acquisition by transfer of assets necessary for business (excluding those listed in the following item and item (viii)): 1.5/1,000;
machine translation, not official
**七** 合併による抵当権の取得 千分の〇・五
art-80-2/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-80-2/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-7
acquisition of a mortgage through a merger: 0.5/1,000;
machine translation, not official
**八** 分割による抵当権の取得 千分の一
art-80-2/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-80-2/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-8
acquisition of a mortgage through a company split: 1/1,000.
machine translation, not official
### 第八十条の三（認定開発供給実施計画に基づき行う登記の税率の軽減） — Reduction of Tax Rates for Registrations Made Under Certified Development and Supply Implementation Plans
caption: machine translation, not official
art-80-3 · https://japanlaw.org/en/special-taxation-measures-act/art-80-3 · https://japanlaw.org/l/332AC0000000026/art-80-3
**第一項** 次に掲げる事項について登記を受ける場合において、当該事項が、農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律第十四条第三項に規定する認定開発供給実施計画に係る同法第十三条第一項又は第十四条第一項の認定に係るものであつて同法の施行の日から令和九年三月三十一日までの間にされたこれらの認定に係るものであるときは、当該登記に係る登録免許税の税率は、財務省令で定めるところによりこれらの認定の日から一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、次の各号に掲げる事項の区分に応じ、当該各号に定める割合とする。
art-80-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-80-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1
In the case where a registration is received with respect to any of the following matters, if that matter relates to the certification under Article 13, paragraph (1) or Article 14, paragraph (1) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity relating to a certified development and supply implementation plan prescribed in Article 14, paragraph (3) of that Act, and relates to those certifications granted during the period from the date of enforcement of that Act to March 31, 2027, the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of the following items according to the category of the matters listed in those items, limited to a registration received within one year from the date of those certifications pursuant to the provisions of Order of the Ministry of Finance:
machine translation, not official
**一** 株式会社の設立又は資本金の額の増加（これらの認定により増加した資本金の額のうち三千億円を超える部分並びに次号及び第三号に掲げるものを除く。） 千分の三・五
art-80-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-80-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-1
incorporation of a stock company or increase in the amount of its stated capital (excluding the part exceeding 300 billion yen of the amount of stated capital increased through those certifications, and those listed in the following item and item (iii)): 3.5/1,000;
machine translation, not official
**二** 合併による株式会社の設立又は資本金の額の増加 イ又はロに掲げる部分の区分に応じイ又はロに定める割合
art-80-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-80-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-2
incorporation of a stock company or increase in the amount of its stated capital through a merger: the rate specified in (a) or (b) according to the category of the parts listed in (a) or (b);
machine translation, not official
**イ** 資本金の額又は合併により増加した資本金の額のうち、合併により消滅した会社の当該合併の直前における資本金の額として財務省令で定めるものに達するまでの資本金の額に対応する部分 千分の一
art-80-3/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-80-3/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-2/sub-1
the part corresponding to the amount of stated capital up to the amount specified by Order of the Ministry of Finance as the amount of stated capital, immediately before the merger, of the company extinguished through the merger, out of the amount of stated capital or the amount of stated capital increased through the merger: 1/1,000;
machine translation, not official
**ロ** イに掲げる部分以外の部分（これらの認定により増加した資本金の額のうち三千億円を超える部分を除く。） 千分の三・五
art-80-3/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-80-3/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-2/sub-2
the part other than the part listed in (a) (excluding the part exceeding 300 billion yen of the amount of stated capital increased through those certifications): 3.5/1,000;
machine translation, not official
**三** 分割による株式会社の設立又は資本金の額の増加（これらの認定により増加した資本金の額のうち三千億円を超える部分を除く。） 千分の五
art-80-3/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-80-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-3
incorporation of a stock company or increase in the amount of its stated capital through a company split (excluding the part exceeding 300 billion yen of the amount of stated capital increased through those certifications): 5/1,000;
machine translation, not official
**四** 法人の設立、資本金若しくは出資金の額の増加又は事業に必要な資産の譲受けの場合における不動産の所有権の取得（次号及び第六号に掲げるものを除く。） 千分の十六
art-80-3/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-80-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-4
acquisition of ownership of real property in the case of incorporation of a corporation, an increase in the amount of stated capital or contributed capital, or acquisition by transfer of assets necessary for business (excluding those listed in the following item and item (vi)): 16/1,000;
machine translation, not official
**五** 合併による不動産の所有権の取得 千分の二
art-80-3/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-80-3/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-5
acquisition of ownership of real property through a merger: 2/1,000;
machine translation, not official
**六** 分割による不動産の所有権の取得 千分の四
art-80-3/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-80-3/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-6
acquisition of ownership of real property through a company split: 4/1,000.
machine translation, not official
### 第八十一条（医療機関の開設者が再編計画に基づき不動産を取得した場合の所有権の移転登記等の税率の軽減） — Reduction of Tax Rates for Registration of Transfer of Ownership, etc. Where the Founder of a Medical Institution Has Acquired Real Property Under a Realignment Plan
caption: machine translation, not official
art-81 · https://japanlaw.org/en/special-taxation-measures-act/art-81 · https://japanlaw.org/l/332AC0000000026/art-81
**第一項** 再編計画（地域における医療及び介護の総合的な確保の促進に関する法律（平成元年法律第六十四号）第十三条第一項に規定する再編計画をいう。以下この条において同じ。）の同項の認定（同法第十三条の五第一項の変更の認定を含む。以下この条において「再編計画の認定」という。）を受けた医療機関の開設者（良質かつ適切な医療を効率的に提供する体制の確保を推進するための医療法等の一部を改正する法律（令和三年法律第四十九号）附則第一条第二号に掲げる規定の施行の日から令和十年三月三十一日までの間に当該再編計画の認定を受けた者に限る。次項において同じ。）が、当該再編計画に記載された医療機関の再編の事業（地域における医療及び介護の総合的な確保の促進に関する法律第十三条第一項に規定する医療機関の再編の事業をいう。次項において同じ。）に必要な土地の取得をした場合には、当該土地の所有権の移転の登記に係る登録免許税の税率は、財務省令で定めるところにより当該取得後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の十とする。
art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/art-81/par-1
In the case where the founder of a medical institution who has received the certification referred to in Article 13, paragraph (1) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 64 of 1989) (including the certification of a change under Article 13-5, paragraph (1) of that Act; hereinafter referred to as "certification of a realignment plan" in this Article) for a realignment plan (meaning a realignment plan prescribed in that paragraph; hereinafter the same applies in this Article) (limited to a person who received that certification of a realignment plan during the period from the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. to Promote the Securing of a System for Efficiently Providing High-Quality and Appropriate Medical Care (Act No. 49 of 2021) to March 31, 2028; the same applies in the following paragraph) has acquired land necessary for the project for reorganizing medical institutions stated in that realignment plan (meaning a project for reorganizing medical institutions prescribed in Article 13, paragraph (1) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities; the same applies in the following paragraph), the rate of registration and license tax on the registration of transfer of ownership of that land is 10/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第二項** 再編計画の認定を受けた医療機関の開設者が、再編計画に記載された医療機関の再編の事業に必要な建物の建築をした場合には、当該建物の所有権の保存の登記に係る登録免許税の税率は、財務省令で定めるところにより当該建築後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の二とする。
art-81/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-81/par-2 · https://japanlaw.org/l/332AC0000000026/art-81/par-2
In the case where the founder of a medical institution who has received certification of a realignment plan has constructed a building necessary for the project for reorganizing medical institutions stated in the realignment plan, the rate of registration and license tax on the registration of preservation of ownership of that building is 2/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that construction pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
### 第八十一条の二（診療所の用に供する建物を建築した場合の所有権の保存登記等の税率の軽減） — Reduction of Tax Rates for Registration of Preservation of Ownership, etc. Where a Building for Use as a Clinic Has Been Constructed
caption: machine translation, not official
art-81-2 · https://japanlaw.org/en/special-taxation-measures-act/art-81-2 · https://japanlaw.org/l/332AC0000000026/art-81-2
**第一項** 診療所（医療法第一条の五第二項に規定する診療所をいう。以下この項において同じ。）の開設者又は管理者が、令和八年四月一日から令和十年三月三十一日までの間に同法第三十条の四第二項第九号イ（２）に掲げる区域のうち政令で定める区域において当該診療所の用に供する建物で政令で定めるものの建築又は取得をした場合には、当該建物の所有権の保存又は移転の登記に係る登録免許税の税率は、財務省令で定めるところにより当該建築又は取得後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、所有権の保存の登記にあつては千分の二とし、所有権の移転の登記にあつては千分の十とする。
art-81-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-81-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-81-2/par-1
In the case where the founder or administrator of a clinic (meaning a clinic prescribed in Article 1-5, paragraph (2) of the Medical Care Act; hereinafter the same applies in this paragraph) has, during the period from April 1, 2026 to March 31, 2028, constructed or acquired a building to be used for that clinic that is specified by Cabinet Order, in an area specified by Cabinet Order among the areas listed in Article 30-4, paragraph (2), item (ix)(a)(2) of that Act, the rate of registration and license tax on the registration of preservation or transfer of ownership of that building is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, 2/1,000 for the registration of preservation of ownership and 10/1,000 for the registration of transfer of ownership, limited to a registration received within one year after that construction or acquisition pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第二項** 前項に規定する者が、同項に規定する期間内に同項の規定の適用を受ける建物の敷地の用に供する土地の取得をした場合には、当該土地の所有権の移転の登記に係る登録免許税の税率は、財務省令で定めるところにより当該取得後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の十とする。
art-81-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-81-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-81-2/par-2
In the case where a person prescribed in the preceding paragraph has acquired, within the period prescribed in that paragraph, land to be used as the site of a building to which the provisions of that paragraph apply, the rate of registration and license tax on the registration of transfer of ownership of that land is 10/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
### 第八十二条（特定国際船舶等の所有権の保存登記等の税率の軽減） — Reduction of Tax Rates for Registration of Preservation of Ownership, etc. of Specified International Ships, etc.
caption: machine translation, not official
art-82 · https://japanlaw.org/en/special-taxation-measures-act/art-82 · https://japanlaw.org/l/332AC0000000026/art-82
**第一項** 海上運送業を営む者で政令で定めるもの（以下この条において「海上運送事業者」という。）が、平成十八年四月一日から令和九年三月三十一日までの間に海上運送法第四十四条の二に規定する国際船舶のうち特に輸送能力の高いものとして政令で定めるもの（次項において「対象船舶」という。）で同法第三十九条の十九第一項に規定する特定船舶に該当するもの（以下この項及び第三項において「特定国際船舶」という。）を同法第三十九条の二十三に規定する認定特定船舶導入計画（第三項において「認定特定船舶導入計画」という。）に基づき建造した場合において、当該特定国際船舶で事業の用に供したことのないものの所有権の保存の登記を受けるときは、当該特定国際船舶の所有権の保存の登記に係る登録免許税の税率は、財務省令で定めるところにより当該期間内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の二とする。
art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/art-82/par-1
In the case where a person engaged in marine transportation business who is specified by Cabinet Order (hereinafter referred to as a "marine transportation business operator" in this Article) has, during the period from April 1, 2006 to March 31, 2027, built, based on a certified plan for introducing specified ships prescribed in Article 39-23 of the Marine Transportation Act (referred to as a "certified plan for introducing specified ships" in paragraph (3)), an international ship prescribed in Article 44-2 of that Act that is specified by Cabinet Order as having particularly high transport capacity (referred to as a "covered ship" in the following paragraph) and that falls under the category of a specified ship prescribed in Article 39-19, paragraph (1) of that Act (hereinafter referred to as a "specified international ship" in this paragraph and paragraph (3)), when it receives the registration of preservation of ownership of that specified international ship that has not been used for business, the rate of registration and license tax on the registration of preservation of ownership of that specified international ship is 2/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within that period pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第二項** 海上運送事業者が、前項に規定する期間内に第二条第一項第二号に規定する外国法人から航行の安全が確保されている対象船舶として政令で定めるもの（以下この項及び次項において「既存国際船舶」という。）を取得した場合には、当該既存国際船舶の所有権の保存の登記に係る登録免許税の税率は、財務省令で定めるところにより当該期間内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の三・五とする。
art-82/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/art-82/par-2
In the case where a marine transportation business operator has acquired, within the period prescribed in the preceding paragraph, from a foreign corporation prescribed in Article 2, paragraph (1), item (ii), a covered ship specified by Cabinet Order as one whose navigational safety is ensured (hereinafter referred to as an "existing international ship" in this paragraph and the following paragraph), the rate of registration and license tax on the registration of preservation of ownership of that existing international ship is 3.5/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within that period pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第三項** 第一項に規定する期間内に、海上運送事業者が建造し、若しくは取得する特定国際船舶（認定特定船舶導入計画に基づき建造するものに限る。）若しくは既存国際船舶の建造若しくは取得のための資金の貸付け（当該貸付けに係る債務の保証を含む。）が行われる場合又はこれらの特定国際船舶若しくは既存国際船舶の対価の支払方法が延払いによる場合において、その貸付け又は延払いに係る債権（当該保証に係る求償権を含む。）を担保するために受けるこれらの特定国際船舶又は既存国際船舶を目的とする抵当権の設定の登記に係る登録免許税の税率は、財務省令で定めるところにより当該期間内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、特定国際船舶を目的とする抵当権の設定の登記にあつては千分の二とし、既存国際船舶を目的とする抵当権の設定の登記にあつては千分の三・五とする。
art-82/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/art-82/par-3
In the case where, within the period prescribed in paragraph (1), a loan of funds (including a guarantee of obligations relating to that loan) is made for the construction or acquisition of a specified international ship (limited to one to be built based on a certified plan for introducing specified ships) or an existing international ship that a marine transportation business operator builds or acquires, or in the case where the method of payment of consideration for that specified international ship or existing international ship is deferred payment, the rate of registration and license tax on the registration of creation of a mortgage on that specified international ship or existing international ship received in order to secure the claim relating to that loan or deferred payment (including a right to reimbursement relating to that guarantee) is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, 2/1,000 for the registration of creation of a mortgage on a specified international ship and 3.5/1,000 for the registration of creation of a mortgage on an existing international ship, limited to a registration received within that period pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
### 第八十二条の二（都市緑化支援機構が土地を取得した場合の所有権の移転登記の免税） — Exemption from Tax for Registration of Transfer of Ownership Where an Urban Greening Support Organization Has Acquired Land
caption: machine translation, not official
art-82-2 · https://japanlaw.org/en/special-taxation-measures-act/art-82-2 · https://japanlaw.org/l/332AC0000000026/art-82-2
**第一項** 都市緑地法第六十九条第一項の規定により指定された同項に規定する都市緑化支援機構（公益社団法人又は公益財団法人であるものに限る。）が、都市緑地法等の一部を改正する法律（令和六年法律第四十号）の施行の日から令和十年三月三十一日までの間に、都市緑地法第十七条の二第四項の規定又は古都における歴史的風土の保存に関する特別措置法第十三条第四項の規定により土地の所有権の取得をした場合には、当該土地の所有権の移転の登記については、財務省令で定めるところにより当該取得後一年以内に登記を受けるものに限り、登録免許税を課さない。
art-82-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-82-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-82-2/par-1
Registration and license tax is not imposed on the registration of transfer of ownership of land in the case where an urban greening support organization prescribed in Article 69, paragraph (1) of the Urban Green Space Conservation Act that has been designated pursuant to the provisions of that paragraph (limited to one that is an incorporated public interest association or an incorporated public interest foundation) has acquired ownership of that land pursuant to the provisions of Article 17-2, paragraph (4) of the Urban Green Space Conservation Act or Article 13, paragraph (4) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals during the period from the date of enforcement of the Act Partially Amending the Urban Green Space Conservation Act, etc. (Act No. 40 of 2024) to March 31, 2028, limited to a registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
### 第八十三条（認定民間都市再生事業計画に基づき建築物を建築した場合の所有権の保存登記の税率の軽減） — Reduction of Tax Rates for Registration of Preservation of Ownership Where Buildings Have Been Constructed Under Certified Private Urban Renaissance Project Plans
caption: machine translation, not official
art-83 · https://japanlaw.org/en/special-taxation-measures-act/art-83 · https://japanlaw.org/l/332AC0000000026/art-83
**第一項** 都市再生特別措置法第二十三条に規定する認定事業者（次項において「認定事業者」という。）が、同法第二十五条に規定する認定計画（平成十九年四月一日から令和十一年三月三十一日までの間に同法第二十一条第一項又は第二十四条第一項の規定による国土交通大臣の認定（国家戦略特別区域法第二十五条第一項の規定により当該認定があつたものとみなされる場合における当該認定を含む。以下この項において「計画認定」という。）を受けたもののうち、当該計画認定の申請が特定民間都市再生事業（都市再生特別措置法第二十五条に規定する都市再生事業のうち政令で定めるものをいう。以下この条において同じ。）に係る工事着手前に行われたもの（同法第二十四条第一項の規定による国土交通大臣の認定を受けたものにあつては、同法第二十一条第一項の認定に係る申請が特定民間都市再生事業に係る工事着手前に行われ、かつ、同法第二十四条第一項の変更の認定に係る申請が特定民間都市再生事業（当該変更に係る部分に限る。）に係る工事着手前に行われたもの）に限る。次項において「認定民間都市再生事業計画」という。）に基づき当該計画認定の日から五年以内に当該特定民間都市再生事業の用に供する建築物の建築をした場合には、当該建築物の所有権の保存の登記に係る登録免許税の税率は、財務省令で定めるところにより当該建築後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の三・五とする。
art-83/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/art-83/par-1
In the case where a certified business operator prescribed in Article 23 of the Act on Special Measures concerning Urban Reconstruction (referred to as a "certified business operator" in the following paragraph) has, within five years from the date of the plan certification, constructed a building to be used for the specified private urban reconstruction project, based on a certified plan prescribed in Article 25 of that Act (limited to one that has received the certification of the Minister of Land, Infrastructure, Transport and Tourism under the provisions of Article 21, paragraph (1) or Article 24, paragraph (1) of that Act (including that certification in the case where it is deemed to have been granted pursuant to the provisions of Article 25, paragraph (1) of the National Strategic Special Zones Act; hereinafter referred to as "plan certification" in this paragraph) during the period from April 1, 2007 to March 31, 2029, for which the application for that plan certification was made before the commencement of construction work relating to a specified private urban reconstruction project (meaning an urban reconstruction project prescribed in Article 25 of the Act on Special Measures concerning Urban Reconstruction that is specified by Cabinet Order; hereinafter the same applies in this Article) (or, for one that has received the certification of the Minister of Land, Infrastructure, Transport and Tourism under the provisions of Article 24, paragraph (1) of that Act, for which the application relating to the certification under Article 21, paragraph (1) of that Act was made before the commencement of construction work relating to the specified private urban reconstruction project, and the application relating to the certification of the change under Article 24, paragraph (1) of that Act was made before the commencement of construction work relating to the specified private urban reconstruction project (limited to the part relating to that change)); referred to as a "certified private urban renaissance project plan" in the following paragraph), the rate of registration and license tax on the registration of preservation of ownership of that building is 3.5/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that construction pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第二項** 認定事業者が、認定民間都市再生事業計画（前項の期間内に都市再生特別措置法第十九条の二第十一項の規定により公表された同法第十九条の十第二項に規定する整備計画を含む。以下この項において同じ。）に基づき同法第二条第五項に規定する特定都市再生緊急整備地域内に特定民間都市再生事業の用に供する建築物の建築（同法第二十一条第一項又は第二十四条第一項の規定による国土交通大臣の認定（同法第十九条の十第二項又は国家戦略特別区域法第二十五条第一項の規定により当該認定があつたものとみなされる場合における当該認定を含む。）の日から五年以内（特定民間都市再生事業のうち政令で定めるものについては、七年以内）にするものに限る。）をした場合には、当該建築物の所有権の保存の登記に係る登録免許税の税率は、財務省令で定めるところにより当該建築後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の一・五（平成二十四年四月一日から令和十一年三月三十一日までの間に当該認定を受ける認定民間都市再生事業計画に基づき建築をする建築物の所有権の保存の登記にあつては、千分の二）とする。
art-83/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-83/par-2 · https://japanlaw.org/l/332AC0000000026/art-83/par-2
In the case where a certified business operator has constructed, based on a certified private urban renaissance project plan (including a development plan prescribed in Article 19-10, paragraph (2) of the Act on Special Measures concerning Urban Reconstruction that has been published within the period referred to in the preceding paragraph pursuant to the provisions of Article 19-2, paragraph (11) of that Act; hereinafter the same applies in this paragraph), a building to be used for a specified private urban reconstruction project within a specified urgent urban renewal area prescribed in Article 2, paragraph (5) of that Act (limited to construction carried out within five years (or, for a specified private urban reconstruction project specified by Cabinet Order, within seven years) from the date of the certification of the Minister of Land, Infrastructure, Transport and Tourism under the provisions of Article 21, paragraph (1) or Article 24, paragraph (1) of that Act (including that certification in the case where it is deemed to have been granted pursuant to the provisions of Article 19-10, paragraph (2) of that Act or Article 25, paragraph (1) of the National Strategic Special Zones Act)), the rate of registration and license tax on the registration of preservation of ownership of that building is 1.5/1,000 (or, for the registration of preservation of ownership of a building constructed based on a certified private urban renaissance project plan for which that certification is received during the period from April 1, 2012 to March 31, 2029, 2/1,000), notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that construction pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
### 第八十三条の二（居住誘導区域等権利設定等促進計画に基づき不動産を取得した場合の所有権等の移転登記等の税率の軽減） — Reduction of Tax Rates for Registration of Transfer of Ownership, etc. Where Real Property Has Been Acquired Under a Promotion Plan for Establishment, etc. of Rights in Residence Inducement Areas, etc.
caption: machine translation, not official
art-83-2 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2 · https://japanlaw.org/l/332AC0000000026/art-83-2
**第一項** 都市再生特別措置法第百九条の七第二項第一号に規定する者が、令和三年四月一日から令和十一年三月三十一日までの間に、同条第一項に規定する居住誘導区域等権利設定等促進計画に基づき、同条第二項第二号に規定する土地又は建物の所有権、地上権又は賃借権の取得をした場合には、当該土地又は建物の所有権の移転又は地上権若しくは賃借権の設定の登記に係る登録免許税の税率は、財務省令で定めるところにより当該居住誘導区域等権利設定等促進計画に係る同法第百九条の九の規定による公告があつた日以後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、所有権の移転の登記にあつては千分の十とし、地上権又は賃借権の設定の登記にあつては千分の五とする。
art-83-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-83-2/par-1
In the case where a person prescribed in Article 109-7, paragraph (2), item (i) of the Act on Special Measures concerning Urban Reconstruction has acquired, during the period from April 1, 2021 to March 31, 2029, ownership, superficies rights or rights of lease of land or a building prescribed in item (ii) of that paragraph, based on a promotion plan for establishment, etc. of rights in residence inducement areas, etc. prescribed in paragraph (1) of that Article, the rate of registration and license tax on the registration of transfer of ownership, or of creation of superficies rights or rights of lease, of that land or building is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, 10/1,000 for the registration of transfer of ownership and 5/1,000 for the registration of creation of superficies rights or rights of lease, limited to a registration received within one year on or after the date of public notice under the provisions of Article 109-9 of that Act relating to that promotion plan for establishment, etc. of rights in residence inducement areas, etc. pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
### 第八十三条の二の二（特定目的会社が資産流動化計画に基づき特定不動産を取得した場合等の所有権の移転登記の税率の軽減） — Reduction of Tax Rates for Registration of Transfer of Ownership Where a Specific Purpose Company Has Acquired Specified Real Property Under an Asset Securitization Plan, etc.
caption: machine translation, not official
art-83-2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2 · https://japanlaw.org/l/332AC0000000026/art-83-2-2
**第一項** 特定目的会社（資産の流動化に関する法律第二条第三項に規定する特定目的会社をいう。以下この項において同じ。）で第一号に掲げる要件を満たすものが、特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律（平成十二年法律第九十七号）の施行の日から令和九年三月三十一日までの間に、同条第四項に規定する資産流動化計画（以下この項において「資産流動化計画」という。）に基づき特定資産（同条第一項に規定する特定資産をいう。以下この項において同じ。）のうち不動産（宅地建物取引業法の宅地又は建物をいう。以下この条において同じ。）の所有権の取得をした場合（当該特定目的会社において運用されている特定資産が第二号に掲げる要件を満たす場合に限る。）には、当該不動産の所有権の移転の登記に係る登録免許税の税率は、財務省令で定めるところにより当該取得後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の十三とする。
art-83-2-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-1
In the case where a specific purpose company (meaning a specific purpose company prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets; hereinafter the same applies in this paragraph) that satisfies the requirements listed in item (i) has acquired, during the period from the date of enforcement of the Act Partially Amending the Act on the Securitization of Specified Assets by Specific Purpose Companies, etc. (Act No. 97 of 2000) to March 31, 2027, ownership of real property (meaning residential land or a building under the Real Estate Brokerage Act; hereinafter the same applies in this Article) out of specified assets (meaning specified assets prescribed in paragraph (1) of that Article; hereinafter the same applies in this paragraph) based on an asset securitization plan prescribed in paragraph (4) of that Article (hereinafter referred to as an "asset securitization plan" in this paragraph) (limited to the case where the specified assets managed by that specific purpose company satisfy the requirements listed in item (ii)), the rate of registration and license tax on the registration of transfer of ownership of that real property is 13/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**一** 次に掲げる全ての要件を満たすものであること。
art-83-2-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-1/item-1
satisfying all of the following requirements:
machine translation, not official
**イ** 資産の流動化に関する法律第四条第一項の規定による届出を行つていること。
art-83-2-2/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-1/item-1/sub-1
it has made the notification under the provisions of Article 4, paragraph (1) of the Act on the Securitization of Assets;
machine translation, not official
**ロ** 資産流動化計画に資産の流動化に関する法律第二条第十一項に規定する資産対応証券を発行する旨の定めがあること。
art-83-2-2/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-1/item-1/sub-2
the asset securitization plan contains a provision to the effect that asset-backed securities prescribed in Article 2, paragraph (11) of the Act on the Securitization of Assets are to be issued;
machine translation, not official
**ハ** 資産流動化計画に特定不動産（特定目的会社が取得する特定資産のうち不動産、不動産の賃借権若しくは地上権又は不動産の所有権、土地の賃借権若しくは地上権を信託する信託の受益権をいう。）の価額（資産の流動化に関する法律第四条第三項第三号に規定する契約書に記載されている価額をいう。以下この号において同じ。）の合計額の当該特定目的会社が有する特定資産の価額の合計額に占める割合（次号において「特定不動産の割合」という。）を百分の七十五以上とする旨の定めがあること。
art-83-2-2/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-1/item-1/sub-3
the asset securitization plan contains a provision to the effect that the ratio of the total of the values (meaning the values stated in the contract documents prescribed in Article 4, paragraph (3), item (iii) of the Act on the Securitization of Assets; hereinafter the same applies in this item) of specified real property (meaning, out of the specified assets acquired by the specific purpose company, real property, a right of lease or superficies right of real property, or a beneficial interest in a trust that entrusts ownership of real property or a right of lease or superficies right of land) to the total of the values of the specified assets held by that specific purpose company (referred to as the "ratio of specified real property" in the following item) is to be 75 percent or more;
machine translation, not official
**ニ** 資産流動化計画に資産の流動化に関する法律第二条第十二項に規定する特定借入れについての定めがあるときは、特定借入れが当該特定目的会社に対して同条第六項に規定する特定出資をした者からのものでないこと。
art-83-2-2/par-1/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-1/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-1/item-1/sub-4
where the asset securitization plan contains a provision concerning specified borrowing prescribed in Article 2, paragraph (12) of the Act on the Securitization of Assets, the specified borrowing is not from a person who has contributed specified equity prescribed in paragraph (6) of that Article to that specific purpose company;
machine translation, not official
**二** 次に掲げる要件のいずれかを満たすものであること。
art-83-2-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-1/item-2
satisfying any of the following requirements:
machine translation, not official
**イ** 特定不動産の割合が百分の七十五以上であること。
art-83-2-2/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-1/item-2/sub-1
the ratio of specified real property is 75 percent or more;
machine translation, not official
**ロ** 特定目的会社がこの項の規定の適用を受けようとする不動産を取得することにより、特定不動産の割合が百分の七十五以上となること。
art-83-2-2/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-1/item-2/sub-2
the ratio of specified real property will become 75 percent or more as a result of the specific purpose company acquiring the real property for which it seeks the application of the provisions of this paragraph.
machine translation, not official
**第二項** 信託会社等（投資信託及び投資法人に関する法律（以下この項及び次項において「投資法人法」という。）第三条に規定する信託会社等をいう。以下この項において同じ。）が、投資信託（投資法人法第二条第三項に規定する投資信託をいう。以下この項において同じ。）で第一号に掲げる要件を満たすものを引き受けたことにより、平成十三年四月一日から令和九年三月三十一日までの間に、投資信託約款（投資法人法第四条第一項又は第四十九条第一項に規定する投資信託約款をいう。以下この項において同じ。）に従い特定資産（投資法人法第二条第一項に規定する特定資産をいう。以下この項及び次項において同じ。）のうち不動産の所有権の取得をした場合（当該投資信託において運用されている特定資産が第二号に掲げる要件を満たす場合に限る。）には、当該不動産の所有権の移転の登記に係る登録免許税の税率は、財務省令で定めるところにより当該取得後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の十三とする。
art-83-2-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-2
In the case where a trust company, etc. (meaning a trust company, etc. prescribed in Article 3 of the Act on Investment Trusts and Investment Corporations (hereinafter referred to as the "Investment Corporation Act" in this paragraph and the following paragraph); hereinafter the same applies in this paragraph) has, as a result of having accepted an investment trust (meaning an investment trust prescribed in Article 2, paragraph (3) of the Investment Corporation Act; hereinafter the same applies in this paragraph) that satisfies the requirements listed in item (i), acquired, during the period from April 1, 2001 to March 31, 2027, ownership of real property out of specified assets (meaning specified assets prescribed in Article 2, paragraph (1) of the Investment Corporation Act; hereinafter the same applies in this paragraph and the following paragraph) in accordance with the investment trust deed (meaning the investment trust deed prescribed in Article 4, paragraph (1) or Article 49, paragraph (1) of the Investment Corporation Act; hereinafter the same applies in this paragraph) (limited to the case where the specified assets managed in that investment trust satisfy the requirements listed in item (ii)), the rate of registration and license tax on the registration of transfer of ownership of that real property is 13/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**一** 次に掲げる全ての要件を満たすものであること。
art-83-2-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-2/item-1
satisfying all of the following requirements:
machine translation, not official
**イ** 投資信託約款に投資信託の運用の方針として、特定不動産（信託会社等が取得する特定資産のうち不動産、不動産の賃借権若しくは地上権又は不動産の所有権、土地の賃借権若しくは地上権を信託する信託の受益権をいう。）の価額の合計額の当該投資信託の信託財産のうち特定資産の価額の合計額に占める割合（次号において「特定不動産の割合」という。）を百分の七十五以上とする旨の定めがあること。
art-83-2-2/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-2/item-1/sub-1
the investment trust deed contains, as the investment policy of the investment trust, a provision to the effect that the ratio of the total of the values of specified real property (meaning, out of the specified assets acquired by the trust company, etc., real property, a right of lease or superficies right of real property, or a beneficial interest in a trust that entrusts ownership of real property or a right of lease or superficies right of land) to the total of the values of the specified assets out of the trust property of that investment trust (referred to as the "ratio of specified real property" in the following item) is to be 75 percent or more;
machine translation, not official
**ロ** 当該投資信託が投資法人法第二条第一項に規定する委託者指図型投資信託である場合には、当該投資信託に係る同条第十一項に規定する投資信託委託会社が宅地建物取引業法第五十条の二第一項の認可を受けていること。
art-83-2-2/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-2/item-1/sub-2
where the investment trust is an investment trust with instructions from the settlor prescribed in Article 2, paragraph (1) of the Investment Corporation Act, the investment trust management company prescribed in paragraph (11) of that Article relating to that investment trust has obtained the authorization under Article 50-2, paragraph (1) of the Real Estate Brokerage Act;
machine translation, not official
**ハ** 受託者が信託に必要な資金の借入れをする場合には、金融商品取引法第二条第三項第一号の適格機関投資家からのものであること。
art-83-2-2/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-2/item-1/sub-3
where the trustee borrows funds necessary for the trust, the borrowing is from a qualified institutional investor referred to in Article 2, paragraph (3), item (i) of the Financial Instruments and Exchange Act;
machine translation, not official
**二** 次に掲げる要件のいずれかを満たすものであること。
art-83-2-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-2/item-2
satisfying any of the following requirements:
machine translation, not official
**イ** 特定不動産の割合が百分の七十五以上であること。
art-83-2-2/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-2/item-2/sub-1
the ratio of specified real property is 75 percent or more;
machine translation, not official
**ロ** 信託会社等がこの項の規定の適用を受けようとする不動産を取得することにより、特定不動産の割合が百分の七十五以上となること。
art-83-2-2/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-2/item-2/sub-2
the ratio of specified real property will become 75 percent or more as a result of the trust company, etc. acquiring the real property for which it seeks the application of the provisions of this paragraph.
machine translation, not official
**第三項** 投資法人（投資法人法第二条第十二項に規定する投資法人をいう。以下この項において同じ。）で第一号に掲げる要件を満たすものが、平成十三年四月一日から令和九年三月三十一日までの間に、投資法人法第六十七条第一項に規定する規約（以下この項において「規約」という。）に従い特定資産のうち不動産の所有権の取得をした場合（当該投資法人において運用されている特定資産が第二号に掲げる要件を満たす場合に限る。）には、当該不動産の所有権の移転の登記に係る登録免許税の税率は、財務省令で定めるところにより当該取得後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の十三とする。
art-83-2-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-3
In the case where an investment corporation (meaning an investment corporation prescribed in Article 2, paragraph (12) of the Investment Corporation Act; hereinafter the same applies in this paragraph) that satisfies the requirements listed in item (i) has acquired, during the period from April 1, 2001 to March 31, 2027, ownership of real property out of specified assets in accordance with the articles of incorporation prescribed in Article 67, paragraph (1) of the Investment Corporation Act (hereinafter referred to as the "articles of incorporation" in this paragraph) (limited to the case where the specified assets managed by that investment corporation satisfy the requirements listed in item (ii)), the rate of registration and license tax on the registration of transfer of ownership of that real property is 13/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**一** 次に掲げる全ての要件を満たすものであること。
art-83-2-2/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-3/item-1
satisfying all of the following requirements:
machine translation, not official
**イ** 規約に資産運用の方針として、特定不動産（投資法人が取得する特定資産のうち不動産、不動産の賃借権若しくは地上権又は不動産の所有権、土地の賃借権若しくは地上権を信託する信託の受益権をいう。）の価額の合計額の当該投資法人の有する特定資産の価額の合計額に占める割合（次号において「特定不動産の割合」という。）を百分の七十五以上とする旨の定めがあること。
art-83-2-2/par-3/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-3/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-3/item-1/sub-1
the articles of incorporation contain, as the asset management policy, a provision to the effect that the ratio of the total of the values of specified real property (meaning, out of the specified assets acquired by the investment corporation, real property, a right of lease or superficies right of real property, or a beneficial interest in a trust that entrusts ownership of real property or a right of lease or superficies right of land) to the total of the values of the specified assets held by that investment corporation (referred to as the "ratio of specified real property" in the following item) is to be 75 percent or more;
machine translation, not official
**ロ** 投資法人法第百八十七条の登録を受けていること。
art-83-2-2/par-3/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-3/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-3/item-1/sub-2
it has been registered under Article 187 of the Investment Corporation Act;
machine translation, not official
**ハ** 投資法人から投資法人法第百九十八条の規定によりその資産の運用に係る業務を委託された投資法人法第二条第二十一項に規定する資産運用会社が、宅地建物取引業法第五十条の二第一項の認可を受けていること。
art-83-2-2/par-3/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-3/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-3/item-1/sub-3
the asset management company prescribed in Article 2, paragraph (21) of the Investment Corporation Act to which the investment corporation has entrusted the business relating to the management of its assets pursuant to the provisions of Article 198 of the Investment Corporation Act has obtained the authorization under Article 50-2, paragraph (1) of the Real Estate Brokerage Act;
machine translation, not official
**ニ** 資金の借入れをする場合には、金融商品取引法第二条第三項第一号の適格機関投資家からのものであること。
art-83-2-2/par-3/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-3/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-3/item-1/sub-4
where it borrows funds, the borrowing is from a qualified institutional investor referred to in Article 2, paragraph (3), item (i) of the Financial Instruments and Exchange Act;
machine translation, not official
**二** 次に掲げる要件のいずれかを満たすものであること。
art-83-2-2/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-3/item-2
satisfying any of the following requirements:
machine translation, not official
**イ** 特定不動産の割合が百分の七十五以上であること。
art-83-2-2/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-3/item-2/sub-1
the ratio of specified real property is 75 percent or more;
machine translation, not official
**ロ** 投資法人がこの項の規定の適用を受けようとする不動産を取得することにより、特定不動産の割合が百分の七十五以上となること。
art-83-2-2/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-83-2-2/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-83-2-2/par-3/item-2/sub-2
the ratio of specified real property will become 75 percent or more as a result of the investment corporation acquiring the real property for which it seeks the application of the provisions of this paragraph.
machine translation, not official
### 第八十三条の三（特例事業者等が不動産特定共同事業契約により不動産を取得した場合の所有権の移転登記等の税率の軽減） — Reduction of Tax Rates for Registration of Transfer of Ownership, etc. Where a Special Business Operator, etc. Has Acquired Real Property Under a Real Estate Specified Joint Enterprise Contract
caption: machine translation, not official
art-83-3 · https://japanlaw.org/en/special-taxation-measures-act/art-83-3 · https://japanlaw.org/l/332AC0000000026/art-83-3
**第一項** 不動産特定共同事業法第二条第九項に規定する特例事業者（同法第二十二条の二第三項に規定する小規模特例事業者を除く。次項において同じ。）又は同法第二条第十一項に規定する適格特例投資家限定事業者が、同条第三項に規定する不動産特定共同事業契約（同項第一号又は第二号に掲げる契約のうち政令で定めるものに限る。）に係る不動産取引の目的となる不動産で次に掲げるものの取得をした場合には、当該不動産の所有権の移転の登記に係る登録免許税の税率は、財務省令で定めるところにより不動産特定共同事業法の一部を改正する法律（平成二十五年法律第五十六号）の施行の日から令和九年三月三十一日までの間に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の十三とする。
art-83-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-83-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-83-3/par-1
In the case where a special business operator prescribed in Article 2, paragraph (9) of the Act on Specified Joint Real Estate Ventures (excluding a small-scale special business operator prescribed in Article 22-2, paragraph (3) of that Act; the same applies in the following paragraph) or a business operator limited to qualified special investors prescribed in Article 2, paragraph (11) of that Act has acquired any of the following real property that is the subject of real estate transactions relating to a real estate specified joint enterprise contract prescribed in paragraph (3) of that Article (limited to contracts listed in item (i) or (ii) of that paragraph that are specified by Cabinet Order), the rate of registration and license tax on the registration of transfer of ownership of that real property is 13/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received during the period from the date of enforcement of the Act Partially Amending the Act on Specified Joint Real Estate Ventures (Act No. 56 of 2013) to March 31, 2027 pursuant to the provisions of Order of the Ministry of Finance:
machine translation, not official
**一** 建替え（建替えが必要な建築物として政令で定めるものの当該建替えに限る。）その他財務省令で定める行為により建築物（都市機能の向上に資する建築物として政令で定めるものに限る。第三号及び次項において「特定建築物」という。）の新築又は改築をする場合において、当該特定建築物の敷地の用に供することとされている土地で政令で定めるもの
art-83-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-83-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-83-3/par-1/item-1
land specified by Cabinet Order that is to be used as the site of a specified building, in the case where a building (limited to one specified by Cabinet Order as contributing to the improvement of urban functions; referred to as a "specified building" in item (iii) and the following paragraph) is to be newly constructed or reconstructed through rebuilding (limited to the rebuilding of a building specified by Cabinet Order as requiring rebuilding) or any other act specified by Order of the Ministry of Finance;
machine translation, not official
**二** 前号に掲げる土地を敷地とする同号の建替えが必要な建築物として政令で定めるもの
art-83-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-83-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-83-3/par-1/item-2
a building specified by Cabinet Order as requiring the rebuilding referred to in the preceding item, the site of which is the land listed in that item;
machine translation, not official
**三** 特定建築物とするために増築、修繕又は模様替で政令で定めるもの（次項において「特定増築等」という。）をすることが必要な建築物として政令で定めるもの
art-83-3/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-83-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-83-3/par-1/item-3
a building specified by Cabinet Order as requiring an extension, repair or remodeling specified by Cabinet Order (referred to as a "specified extension, etc." in the following paragraph) in order to make it a specified building;
machine translation, not official
**四** 前号に掲げる建築物の敷地の用に供されている土地で政令で定めるもの
art-83-3/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-83-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-83-3/par-1/item-4
land specified by Cabinet Order that is used as the site of the building listed in the preceding item.
machine translation, not official
**第二項** 不動産特定共同事業法第二条第九項に規定する特例事業者又は同条第十一項に規定する適格特例投資家限定事業者が、前項に規定する不動産特定共同事業契約に係る不動産取引の目的となる建築物（同項第一号に掲げる土地に建築をする特定建築物又は同項第三号に掲げる建築物に限る。）の新築、改築又は特定増築等をした場合には、当該建築物（特定増築等の場合にあつては、当該特定増築等部分に限る。）の所有権の保存の登記に係る登録免許税の税率は、財務省令で定めるところにより同項に規定する期間内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の三とする。
art-83-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-83-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-83-3/par-2
In the case where a special business operator prescribed in Article 2, paragraph (9) of the Act on Specified Joint Real Estate Ventures or a business operator limited to qualified special investors prescribed in paragraph (11) of that Article has carried out the new construction, reconstruction or specified extension, etc. of a building that is the subject of real estate transactions relating to the real estate specified joint enterprise contract prescribed in the preceding paragraph (limited to a specified building to be constructed on the land listed in item (i) of that paragraph or a building listed in item (iii) of that paragraph), the rate of registration and license tax on the registration of preservation of ownership of that building (in the case of a specified extension, etc., limited to the part subject to that specified extension, etc.) is 3/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within the period prescribed in that paragraph pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第三項** 不動産特定共同事業法第二条第七項に規定する小規模不動産特定共同事業者又は同法第二十二条の二第三項に規定する小規模特例事業者が、同法第二条第三項に規定する不動産特定共同事業契約（同項第一号又は第二号に掲げる契約のうち政令で定めるものに限る。）に係る不動産取引の目的となる建築物で次に掲げるものの取得をした場合には、当該建築物の所有権の移転の登記に係る登録免許税の税率は、財務省令で定めるところにより不動産特定共同事業法の一部を改正する法律（平成二十九年法律第四十六号）の施行の日から令和九年三月三十一日までの間に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の十三とする。
art-83-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-83-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-83-3/par-3
In the case where a small-scale specified joint real estate venture operator prescribed in Article 2, paragraph (7) of the Act on Specified Joint Real Estate Ventures or a small-scale special business operator prescribed in Article 22-2, paragraph (3) of that Act has acquired any of the following buildings that are the subject of real estate transactions relating to a real estate specified joint enterprise contract prescribed in Article 2, paragraph (3) of that Act (limited to contracts listed in item (i) or (ii) of that paragraph that are specified by Cabinet Order), the rate of registration and license tax on the registration of transfer of ownership of that building is 13/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received during the period from the date of enforcement of the Act Partially Amending the Act on Specified Joint Real Estate Ventures (Act No. 46 of 2017) to March 31, 2027 pursuant to the provisions of Order of the Ministry of Finance:
machine translation, not official
**一** 建替えにより政令で定める用途に供する建築物（次号及び次項において「特例建築物」という。）の新築又は改築をする場合における当該建替えが必要な建築物として政令で定めるもの
art-83-3/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-83-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-83-3/par-3/item-1
a building specified by Cabinet Order as requiring rebuilding, in the case where a building to be used for a purpose specified by Cabinet Order (referred to as a "special building" in the following item and the following paragraph) is to be newly constructed or reconstructed through that rebuilding;
machine translation, not official
**二** 特例建築物とするために増築、修繕又は模様替で政令で定めるもの（次項において「特例増築等」という。）をすることが必要な建築物として政令で定めるもの
art-83-3/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-83-3/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-83-3/par-3/item-2
a building specified by Cabinet Order as requiring an extension, repair or remodeling specified by Cabinet Order (referred to as a "special extension, etc." in the following paragraph) in order to make it a special building.
machine translation, not official
**第四項** 不動産特定共同事業法第二条第七項に規定する小規模不動産特定共同事業者又は同法第二十二条の二第三項に規定する小規模特例事業者が、前項に規定する不動産特定共同事業契約に係る不動産取引の目的となる建築物（特例建築物又は同項第二号に掲げる建築物に限る。）の新築、改築又は特例増築等をした場合には、当該建築物（特例増築等の場合にあつては、当該特例増築等部分に限る。）の所有権の保存の登記に係る登録免許税の税率は、財務省令で定めるところにより同項に規定する期間内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の三とする。
art-83-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-83-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-83-3/par-4
Where a small-scale real estate specified joint enterprise operator prescribed in Article 2, paragraph (7) of the Act on Specified Joint Real Estate Ventures or a small-scale special business operator prescribed in Article 22-2, paragraph (3) of that Act has carried out the new construction, reconstruction, or special extension, etc. of a building that is the subject of real estate transactions under a real estate specified joint enterprise contract prescribed in the preceding paragraph (limited to a special building or a building listed in item (ii) of that paragraph), the rate of registration and license tax on the registration of preservation of ownership of that building (in the case of a special extension, etc., limited to the part of that special extension, etc.) is to be 3/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to registration received within the period prescribed in that paragraph pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
### 第八十三条の四（認定鉄道事業再構築実施計画に基づき不動産を取得した場合の所有権等の移転登記の税率の軽減） — Reduction of Tax Rates for Registration of Transfer of Ownership, etc. Where Real Property Is Acquired Under a Certified Railway Business Restructuring Implementation Plan
caption: machine translation, not official
art-83-4 · https://japanlaw.org/en/special-taxation-measures-act/art-83-4 · https://japanlaw.org/l/332AC0000000026/art-83-4
**第一項** 地域公共交通の活性化及び再生に関する法律（平成十九年法律第五十九号）第二条第二号イに規定する鉄道事業者（同法第二十五条第一項（同法第二十九条の九において準用する場合を含む。）の規定により鉄道事業法第三条第一項の許可を受けたものとみなされた者を含む。）が、地域公共交通の活性化及び再生に関する法律第二十四条第八項（同法第二十九条の九において準用する場合を含む。）に規定する認定鉄道事業再構築実施計画（令和六年四月一日から令和九年三月三十一日までの間に同法第二十四条第二項（同条第七項（同法第二十九条の九において準用する場合を含む。）及び同法第二十九条の九において準用する場合を含む。）の規定による認定を受けたものに限る。）に基づき同法第二条第九号に規定する鉄道事業再構築事業に係る同号の旅客鉄道事業の用に供する土地又は建物で政令で定めるものの所有権、地上権又は賃借権の取得をした場合には、当該土地又は建物の所有権、地上権又は賃借権の移転の登記に係る登録免許税の税率は、財務省令で定めるところにより当該認定の日から一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、所有権の移転の登記にあつては千分の十とし、地上権又は賃借権の移転の登記にあつては千分の五とする。
art-83-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-83-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-83-4/par-1
Where a railway business operator prescribed in Article 2, item (ii), (a) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 59 of 2007) (including a person deemed to have obtained the permission referred to in Article 3, paragraph (1) of the Railway Business Act pursuant to the provisions of Article 25, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 29-9 of that Act)) has acquired, under a certified railway business restructuring implementation plan prescribed in Article 24, paragraph (8) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (including as applied mutatis mutandis pursuant to Article 29-9 of that Act) (limited to a plan certified pursuant to the provisions of Article 24, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article (including as applied mutatis mutandis pursuant to Article 29-9 of that Act) and pursuant to Article 29-9 of that Act) during the period from April 1, 2024 to March 31, 2027), ownership, superficies rights, or rights of lease of land or buildings specified by Cabinet Order that are used for the passenger railway business referred to in Article 2, item (ix) of that Act pertaining to the railway business restructuring project prescribed in that item, the rate of registration and license tax on the registration of transfer of ownership, superficies rights, or rights of lease of that land or building is to be, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, 10/1,000 for the registration of transfer of ownership and 5/1,000 for the registration of transfer of superficies rights or rights of lease, limited to registration received within one year from the date of that certification pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
### 第八十四条（新幹線鉄道の建設に係る不動産の所有権の移転登記等の免税） — Tax Exemption for Registration of Transfer of Ownership, etc. of Real Property for the Construction of Shinkansen Railways
caption: machine translation, not official
art-84 · https://japanlaw.org/en/special-taxation-measures-act/art-84 · https://japanlaw.org/l/332AC0000000026/art-84
**第一項** 特定建設線（全国新幹線鉄道整備法（昭和四十五年法律第七十一号）第四条第一項に規定する基本計画に定められた同項に規定する建設線のうち政令で定めるものをいう。）の同法第六条第一項に規定する建設主体として同項の規定により国土交通大臣が指名した法人が、同法第九条第一項の規定による国土交通大臣の認可を受けた当該特定建設線の工事実施計画に係る同法第二条に規定する新幹線鉄道の鉄道事業法第八条第一項に規定する鉄道施設の用に供する土地の所有権若しくは地上権の取得又は建物の建築をする場合には、当該土地の所有権の移転若しくは地上権の設定の登記又は当該建物の所有権の保存の登記については、財務省令で定めるところにより当該取得又は建築後一年以内に登記を受けるものに限り、登録免許税を課さない。
art-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/art-84/par-1
Where a corporation designated by the Minister of Land, Infrastructure, Transport and Tourism, pursuant to the provisions of Article 6, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act (Act No. 71 of 1970), as the constructing entity prescribed in that paragraph for a specified construction line (meaning a construction line prescribed in Article 4, paragraph (1) of that Act that is set out in the basic plan prescribed in that paragraph and is specified by Cabinet Order) acquires ownership or superficies rights of land, or constructs a building, to be used for the railway facilities prescribed in Article 8, paragraph (1) of the Railway Business Act of a Shinkansen railway prescribed in Article 2 of that Act under the construction implementation plan for that specified construction line approved by the Minister of Land, Infrastructure, Transport and Tourism pursuant to the provisions of Article 9, paragraph (1) of that Act, registration and license tax is not imposed on the registration of transfer of ownership or creation of superficies rights of that land or the registration of preservation of ownership of that building, limited to registration received within one year after that acquisition or construction pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
### 第八十四条の二（鉄道事業者が取得した特定の鉄道施設に係る土地等の所有権の移転登記等の免税） — Tax Exemption for Registration of Transfer of Ownership, etc. of Land, etc. Related to Specified Railway Facilities Acquired by a Railway Business Operator
caption: machine translation, not official
art-84-2 · https://japanlaw.org/en/special-taxation-measures-act/art-84-2 · https://japanlaw.org/l/332AC0000000026/art-84-2
**第一項** 鉄道事業法第十三条第一項に規定する第一種鉄道事業者（地方公共団体の出資に係る法人で政令で定めるものに限る。）が、平成九年四月一日から令和十三年三月三十一日までの間に、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律第一条第一項に規定する旅客会社、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成十三年法律第六十一号）附則第二条第一項に規定する新会社又は旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社（以下この条において「旅客会社等」という。）から取得した鉄道事業法第八条第一項に規定する鉄道施設（次に掲げる要件の全てを満たすものに限る。）に係る土地の所有権、地上権若しくは賃借権の移転又は建物の所有権若しくは賃借権の移転の登記については、財務省令で定めるところにより当該取得後一年以内に登記を受けるものに限り、登録免許税を課さない。
art-84-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-84-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-2/par-1
Registration and license tax is not imposed on the registration of transfer of ownership, superficies rights, or rights of lease of land, or of transfer of ownership or rights of lease of buildings, related to railway facilities prescribed in Article 8, paragraph (1) of the Railway Business Act (limited to those that satisfy all of the following requirements) that a Category 1 railway business operator prescribed in Article 13, paragraph (1) of the Railway Business Act (limited to a corporation funded by a local government that is specified by Cabinet Order) has acquired, during the period from April 1, 1997 to March 31, 2031, from a passenger company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company, a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 61 of 2001), or a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015) (referred to as a "passenger railway company, etc." in this Article), limited to registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**一** 全国新幹線鉄道整備法第八条の規定による国土交通大臣の建設の指示を受けて建設された同法第四条第一項に規定する建設線（同法附則第九項の規定による国土交通大臣の建設の指示を受けて建設された同法附則第六項第一号に規定する新幹線鉄道規格新線の路線を含む。次号において同じ。）の全部又は一部の区間において旅客会社等の鉄道事業が開始されることに伴い廃止されることとなる旅客会社等の鉄道事業に係る路線（同号において「廃止路線」という。）に係るものであること。
art-84-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-84-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-84-2/par-1/item-1
the facilities pertain to a line of the railway business of a passenger railway company, etc. that is to be abolished as the railway business of a passenger railway company, etc. commences in all or part of the section of a construction line prescribed in Article 4, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act that has been constructed under the instruction for construction given by the Minister of Land, Infrastructure, Transport and Tourism pursuant to the provisions of Article 8 of that Act (including the route of a new line of Shinkansen railway standards prescribed in paragraph (6), item (i) of the Supplementary Provisions of that Act that has been constructed under the instruction for construction given by the Minister of Land, Infrastructure, Transport and Tourism pursuant to the provisions of paragraph (9) of the Supplementary Provisions of that Act; the same applies in the following item) (referred to as an "abolished line" in that item);
machine translation, not official
**二** 当該第一種鉄道事業者が前号の建設線の全部又は一部の区間に係る当該旅客会社等の鉄道事業が開始される日において同号の廃止路線の全部又は一部の区間で国土交通大臣が定める区間において鉄道事業を開始する場合における当該鉄道事業の用に供されるものであること。
art-84-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-84-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-84-2/par-1/item-2
the facilities are to be used for the railway business, in the case where that Category 1 railway business operator commences railway business, on the day on which the railway business of that passenger railway company, etc. pertaining to all or part of the section of the construction line referred to in the preceding item commences, in a section specified by the Minister of Land, Infrastructure, Transport and Tourism within all or part of the section of the abolished line referred to in that item.
machine translation, not official
### 第八十四条の二の二（相続に係る所有権の移転登記等の免税） — Tax Exemption for Registration of Transfer of Ownership, etc. Related to Inheritance
caption: machine translation, not official
art-84-2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-84-2-2 · https://japanlaw.org/l/332AC0000000026/art-84-2-2
**第一項** 個人が相続（相続人に対する遺贈を含む。以下この条において同じ。）により土地の所有権を取得した場合において、当該個人が当該相続による当該土地の所有権の移転の登記を受ける前に死亡したときは、平成三十年四月一日から令和九年三月三十一日までの間に当該個人を当該土地の所有権の登記名義人とするために受ける登記については、登録免許税を課さない。
art-84-2-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-84-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-2-2/par-1
Where an individual has acquired ownership of land by inheritance (including a bequest to an heir; the same applies hereinafter in this Article), if that individual dies before receiving the registration of transfer of ownership of that land by that inheritance, registration and license tax is not imposed on registration received during the period from April 1, 2018 to March 31, 2027 to make that individual the registered holder of ownership of that land.
machine translation, not official
**第二項** 個人が、所有者不明土地の利用の円滑化等に関する特別措置法の施行の日から令和九年三月三十一日までの間に、土地について所有権の保存の登記（不動産登記法（平成十六年法律第百二十三号）第二条第十号に規定する表題部所有者の相続人が受けるものに限る。）又は相続による所有権の移転の登記を受ける場合において、これらの登記に係る登録免許税法第十条第一項の課税標準たる不動産の価額が百万円以下であるときは、これらの登記については、登録免許税を課さない。
art-84-2-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-84-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-2-2/par-2
Where an individual receives, during the period from the date of enforcement of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner to March 31, 2027, the registration of preservation of ownership of land (limited to registration received by an heir of the owner in the title section prescribed in Article 2, item (x) of the Real Property Registration Act (Act No. 123 of 2004)) or the registration of transfer of ownership of land by inheritance, if the value of the real property that is the tax base under Article 10, paragraph (1) of the Registration and License Tax Act for that registration is 1,000,000 yen or less, registration and license tax is not imposed on that registration.
machine translation, not official
### 第八十四条の三（独立行政法人等の権利又は資産の承継に伴う登記等の免税） — Tax Exemption for Registration, etc. upon Succession to Rights or Assets of Incorporated Administrative Agencies, etc.
caption: machine translation, not official
art-84-3 · https://japanlaw.org/en/special-taxation-measures-act/art-84-3 · https://japanlaw.org/l/332AC0000000026/art-84-3
**第一項** 独立行政法人住宅金融支援機構が独立行政法人住宅金融支援機構法附則第三条第一項及び第六条第三項の規定により権利を承継する場合又は資産を承継する場合におけるこれらの承継に伴う権利又は資産に係る登記又は登録については、登録免許税を課さない。
art-84-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-84-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-3/par-1
Registration and license tax is not imposed on registration or recording pertaining to rights or assets in connection with succession, in the case where the Japan Housing Finance Agency succeeds to rights or succeeds to assets pursuant to the provisions of Article 3, paragraph (1) and Article 6, paragraph (3) of the Supplementary Provisions of the Act on the Japan Housing Finance Agency, Independent Administrative Agency.
machine translation, not official
**第二項** 日本道路公団等民営化関係法施行法（平成十六年法律第百二号）第十条の規定により東日本高速道路株式会社、首都高速道路株式会社、中日本高速道路株式会社、西日本高速道路株式会社、阪神高速道路株式会社及び本州四国連絡高速道路株式会社（以下この項において「会社」と総称する。）が受ける設立の登記並びに同法第七条の規定により日本道路公団、首都高速道路公団、阪神高速道路公団及び本州四国連絡橋公団が行う出資に係る財産の給付に伴い会社が受ける登記又は登録については、登録免許税を課さない。
art-84-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-84-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-3/par-2
Registration and license tax is not imposed on the registration of incorporation received pursuant to the provisions of Article 10 of the Act for Enforcement of Acts Related to Privatization of the Japan Highway Public Corporation, etc. (Act No. 102 of 2004) by East Nippon Expressway Company Limited, Metropolitan Expressway Company Limited, Central Nippon Expressway Company Limited, West Nippon Expressway Company Limited, Hanshin Expressway Company Limited, and Honshu-Shikoku Bridge Expressway Company Limited (collectively referred to as a "Company" in this paragraph), or on registration or recording received by a Company in connection with the delivery of property for the investment made by the Japan Highway Public Corporation, the Metropolitan Expressway Public Corporation, the Hanshin Expressway Public Corporation, and the Honshu-Shikoku Bridge Authority pursuant to the provisions of Article 7 of that Act.
machine translation, not official
**第三項** 独立行政法人鉄道建設・運輸施設整備支援機構（次項において「機構」という。）が独立行政法人鉄道建設・運輸施設整備支援機構法（平成十四年法律第百八十号。次項において「機構法」という。）附則第二条第一項の規定により承継する登記に係る登記権利者としての地位に基づき日本国有鉄道、日本国有鉄道清算事業団の債務等の処理に関する法律附則第二条の規定による解散前の日本国有鉄道清算事業団又は同項の規定による解散前の日本鉄道建設公団を登記名義人とするために受ける登記については、登録免許税を課さない。
art-84-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-84-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-84-3/par-3
Registration and license tax is not imposed on registration that the Japan Railway Construction, Transport and Technology Agency (referred to as "the Agency" in the following paragraph) receives, based on the status as the person entitled to registration with regard to registration which it succeeds to pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 180 of 2002; referred to as the "Railway Construction and Transport Agency Act" in the following paragraph), in order to make the Japanese National Railways, the JNR Settlement Corporation prior to its dissolution pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act on Treatment of Debt, etc. of JNR Settlement Corporation, or the Japan Railway Construction Public Corporation prior to its dissolution pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Railway Construction and Transport Agency Act the registered holder.
machine translation, not official
**第四項** 新幹線鉄道に係る鉄道施設の譲渡等に関する法律（平成三年法律第四十五号）第五条第一項の規定による解散前の新幹線鉄道保有機構（以下この条において「保有機構」という。）が同法附則第十九条の規定による改正前の日本国有鉄道改革法（昭和六十一年法律第八十七号）第二十二条の規定により日本国有鉄道から承継をした権利に係る当該承継に伴う登記であつて、機構法附則第十四条の規定による廃止前の運輸施設整備事業団法（平成九年法律第八十三号。以下この条において「事業団法」という。）附則第十五条の規定による廃止前の鉄道整備基金法（平成三年法律第四十六号）附則第四条第一項の規定により事業団法附則第七条第一項の規定による解散前の鉄道整備基金（以下この条において「基金」という。）が保有機構から承継をし、同項の規定により機構法附則第三条第一項の規定による解散前の運輸施設整備事業団（以下この条において「事業団」という。）が基金から承継をし、さらに、同項の規定により機構が事業団から承継をした当該登記に係る登記権利者としての地位に基づき機構が保有機構を登記名義人とするために受けるものについては、登録免許税を課さない。
art-84-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-84-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-84-3/par-4
Registration and license tax is not imposed on registration in connection with the succession to rights that the Shinkansen Holding Organization prior to its dissolution pursuant to the provisions of Article 5, paragraph (1) of the Act on Transfer, etc. of Railway Facilities for Shinkansen (Act No. 45 of 1991) (referred to as the "Holding Organization" in this Article) succeeded to from the Japanese National Railways pursuant to the provisions of Article 22 of the Japanese National Railways Reform Act (Act No. 87 of 1986) prior to its amendment by Article 19 of the Supplementary Provisions of that Act, which the Agency receives in order to make the Holding Organization the registered holder, based on the status as the person entitled to registration with regard to that registration, which status the Railway Development Fund prior to its dissolution pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Act on the Transportation Facilities Development Corporation (Act No. 83 of 1997; referred to as the "Transportation Facilities Development Corporation Act" in this Article) prior to its abolition by Article 14 of the Supplementary Provisions of the Railway Construction and Transport Agency Act (referred to as the "fund" in this Article) succeeded to from the Holding Organization pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Railway Development Fund Act (Act No. 46 of 1991) prior to its abolition by Article 15 of the Supplementary Provisions of the Transportation Facilities Development Corporation Act, which the Transportation Facilities Development Corporation prior to its dissolution pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Railway Construction and Transport Agency Act (referred to as the "Transportation Facilities Development Corporation" in this Article) succeeded to from the fund pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Transportation Facilities Development Corporation Act, and which the Agency further succeeded to from the Transportation Facilities Development Corporation pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Railway Construction and Transport Agency Act.
machine translation, not official
### 第八十四条の四（自然災害の被災者等が新築又は取得をした建物に係る所有権の保存登記等の免税） — Tax Exemption for Registration of Preservation of Ownership, etc. of Buildings Newly Constructed or Acquired by Disaster Victims, etc. of Natural Disasters
caption: machine translation, not official
art-84-4 · https://japanlaw.org/en/special-taxation-measures-act/art-84-4 · https://japanlaw.org/l/332AC0000000026/art-84-4
**第一項** 自然災害（被災者生活再建支援法第二条第二号に規定する政令で定める自然災害をいう。以下この項及び次条第一項において同じ。）の被災者であつて政令で定めるもの又はその者の相続人その他の政令で定める者（同項において「被災者等」という。）が当該自然災害により滅失した建物又は当該自然災害により損壊したため取り壊した建物（同項において「滅失建物等」という。）に代わるものとして新築又は取得をした建物で政令で定めるものの所有権の保存又は移転の登記については、財務省令で定めるところにより当該自然災害の発生した日から同日以後五年を経過する日までの間に受けるものに限り、登録免許税を課さない。
art-84-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-84-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-4/par-1
Registration and license tax is not imposed on the registration of preservation or transfer of ownership of a building specified by Cabinet Order that a victim of a natural disaster (meaning a natural disaster specified by Cabinet Order prescribed in Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims; the same applies hereinafter in this paragraph and paragraph (1) of the following Article) who is specified by Cabinet Order, or an heir of that victim or any other person specified by Cabinet Order (referred to as a "disaster victim, etc." in that paragraph), has newly constructed or acquired in place of a building destroyed by that natural disaster or a building demolished because it was damaged by that natural disaster (referred to as a "destroyed building, etc." in that paragraph), limited to registration received during the period from the date on which that natural disaster occurred to the day on which five years have elapsed from that date pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第二項** 前項の規定の適用を受ける建物の新築又は取得のための資金の貸付け（貸付けに係る債務の保証を含む。以下この項及び次条第二項において同じ。）が行われる場合又はその対価の支払が賦払の方法により行われる場合におけるその貸付けに係る債権（当該保証に係る求償権を含む。以下この項及び同条第二項において同じ。）又はその賦払金に係る債権を担保するために受ける当該建物を目的とする抵当権の設定の登記については、当該建物の所有権の保存又は移転の登記と同時に受けるものに限り、登録免許税を課さない。
art-84-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-84-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-4/par-2
Where a loan of funds (including a guarantee of an obligation pertaining to a loan; the same applies hereinafter in this paragraph and paragraph (2) of the following Article) is made for the new construction or acquisition of a building to which the provisions of the preceding paragraph apply, or where the payment of the consideration for it is made by the method of installment payments, registration and license tax is not imposed on the registration of the creation of a mortgage on that building received to secure the claim pertaining to that loan (including a right to reimbursement pertaining to that guarantee; the same applies hereinafter in this paragraph and paragraph (2) of that Article) or the claim pertaining to those installment payments, limited to registration received at the same time as the registration of preservation or transfer of ownership of that building.
machine translation, not official
### 第八十四条の五（自然災害の被災者等が被災代替建物に係る土地を取得した場合の所有権の移転登記等の免税） — Tax Exemption for Registration of Transfer of Ownership, etc. Where a Disaster Victim, etc. of a Natural Disaster Acquires Land Related to a Replacement Building for a Disaster-Damaged Building
caption: machine translation, not official
art-84-5 · https://japanlaw.org/en/special-taxation-measures-act/art-84-5 · https://japanlaw.org/l/332AC0000000026/art-84-5
**第一項** 自然災害の被災者等が前条第一項の規定の適用を受ける建物（以下この項において「被災代替建物」という。）の敷地の用に供される土地の所有権又は地上権若しくは賃借権の取得をした場合において、当該土地（当該被災代替建物に係る滅失建物等の床面積の状況その他の事情を勘案して政令で定める面積を超えない部分に限る。）の所有権の移転又は地上権若しくは賃借権の設定若しくは移転の登記については、財務省令で定めるところにより当該自然災害の発生した日から同日以後五年を経過する日までの間に受けるものに限り、登録免許税を課さない。
art-84-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-84-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-5/par-1
Where a disaster victim, etc. of a natural disaster has acquired ownership, or superficies rights or rights of lease, of land to be used as the site of a building to which the provisions of paragraph (1) of the preceding Article apply (referred to as a "replacement building for a disaster-damaged building" in this paragraph), registration and license tax is not imposed on the registration of transfer of ownership, or of creation or transfer of superficies rights or rights of lease, of that land (limited to the part not exceeding the area specified by Cabinet Order in consideration of the floor area of the destroyed building, etc. pertaining to that replacement building for a disaster-damaged building and other circumstances), limited to registration received during the period from the date on which that natural disaster occurred to the day on which five years have elapsed from that date pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第二項** 前項の規定の適用を受ける土地の所有権若しくは地上権若しくは賃借権の取得のための資金の貸付けが行われる場合又はその対価の支払が賦払の方法により行われる場合におけるその貸付けに係る債権又はその賦払金に係る債権を担保するために受ける当該土地を目的とする抵当権の設定の登記については、当該土地の所有権の移転又は地上権若しくは賃借権の設定若しくは移転の登記と同時に受けるものに限り、登録免許税を課さない。
art-84-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-84-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-5/par-2
Where a loan of funds is made for the acquisition of ownership, or superficies rights or rights of lease, of land to which the provisions of the preceding paragraph apply, or where the payment of the consideration for it is made by the method of installment payments, registration and license tax is not imposed on the registration of the creation of a mortgage on that land received to secure the claim pertaining to that loan or the claim pertaining to those installment payments, limited to registration received at the same time as the registration of transfer of ownership, or of creation or transfer of superficies rights or rights of lease, of that land.
machine translation, not official
### 第八十四条の五の二（地盤の液状化により被害を受けた土地に係る所有権の移転登記の免税） — Tax Exemption for Registration of Transfer of Ownership of Land Damaged by Soil Liquefaction
caption: machine translation, not official
art-84-5-2 · https://japanlaw.org/en/special-taxation-measures-act/art-84-5-2 · https://japanlaw.org/l/332AC0000000026/art-84-5-2
**第一項** 地盤の液状化により被害を受けた土地として政令で定めるものについて、国土調査法（昭和二十六年法律第百八十号）第六条の三第二項（国土調査促進特別措置法（昭和三十七年法律第百四十三号）第四条の規定により読み替えて適用する場合を含む。）の規定により定められた事業計画に基づく国土調査法第二条第五項に規定する地籍調査により作成された地図における当該土地の境界を当該土地の筆界（不動産登記法第百二十三条第一号に規定する筆界をいう。）とするために国土調査法第二十条第三項の規定により分筆の登記がされた場合において、当該分筆後の土地に隣接する他の土地の所有権の登記名義人が当該分筆後の土地の所有権を取得したときは、当該分筆後の土地の所有権の移転の登記については、財務省令で定めるところにより当該分筆後一年以内に登記を受けるものに限り、登録免許税を課さない。
art-84-5-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-84-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-5-2/par-1
Where, with regard to land specified by Cabinet Order as land damaged by soil liquefaction, a registration of subdivision has been made pursuant to the provisions of Article 20, paragraph (3) of the National Land Survey Act (Act No. 180 of 1951) in order to make the boundary of that land in a map prepared through a cadastral survey prescribed in Article 2, paragraph (5) of the National Land Survey Act based on a project plan established pursuant to the provisions of Article 6-3, paragraph (2) of the National Land Survey Act (including as applied with the replacement of terms pursuant to Article 4 of the Act on Special Measures concerning Promotion of National Land Survey (Act No. 143 of 1962)) the parcel boundary of that land (meaning a parcel boundary prescribed in Article 123, item (i) of the Real Property Registration Act), if the registered holder of ownership of other land adjacent to the land after that subdivision has acquired ownership of the land after that subdivision, registration and license tax is not imposed on the registration of transfer of ownership of the land after that subdivision, limited to registration received within one year after that subdivision pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
### 第八十四条の六（動産譲渡登記等に係る登録免許税の税率の特例） — Special Provisions on Registration and License Tax Rates for Registration of Assignment of Movables, etc.
caption: machine translation, not official
art-84-6 · https://japanlaw.org/en/special-taxation-measures-act/art-84-6 · https://japanlaw.org/l/332AC0000000026/art-84-6
**第一項** 個人又は法人が、登録免許税法別表第一第九号の動産の譲渡又は債権の譲渡若しくは質権の設定について次の各号に掲げる登記（第二号に掲げる登記にあつては、同号の債権又は同号の質権の目的とされた債権の個数が五千個以下であるものに限る。）を受ける場合には、当該登記に係る登録免許税の税率は、同法第九条の規定にかかわらず、当該各号に掲げる登記の区分に応じ、当該各号に定める金額とする。
art-84-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-84-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-6/par-1
Where an individual or a corporation receives the registration listed in each of the following items (for the registration listed in item (ii), limited to registration for which the number of the claims referred to in that item or of the claims that are the subject of the pledge referred to in that item is 5,000 or less) with regard to the assignment of movables, or the assignment of claims or creation of a pledge, referred to in item (ix) of Appended Table 1 of the Registration and License Tax Act, the rate of registration and license tax on that registration is to be, notwithstanding the provisions of Article 9 of that Act, the amount specified in each of those items in accordance with the category of registration listed in each of those items:
machine translation, not official
**一** 動産の譲渡の登記 一件につき七千五百円
art-84-6/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-84-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-84-6/par-1/item-1
registration of assignment of movables: 7,500 yen per case;
machine translation, not official
**二** 債権の譲渡又は質権の設定の登記 一件につき七千五百円
art-84-6/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-84-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-84-6/par-1/item-2
registration of assignment of claims or creation of a pledge: 7,500 yen per case;
machine translation, not official
**三** 前二号に掲げる登記の存続期間を延長する登記 一件につき三千円
art-84-6/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-84-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-84-6/par-1/item-3
registration extending the duration of the registration listed in the preceding two items: 3,000 yen per case.
machine translation, not official
**第二項** 前項の債権又は質権の目的とされた債権の個数の算定方法は、財務省令で定める。
art-84-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-84-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-6/par-2
The method of calculating the number of the claims referred to in the preceding paragraph or of the claims that are the subject of the pledge referred to in that paragraph is specified by Order of the Ministry of Finance.
machine translation, not official
### 第八十四条の七（産業再生委員会等の委員の登記に係る課税の特例） — Special Provisions on Taxation on Registration of Committee Members of the Industrial Revitalization Corporation of Japan, etc.
caption: machine translation, not official
art-84-7 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7 · https://japanlaw.org/l/332AC0000000026/art-84-7
**第一項** 株式会社産業再生機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは株式会社産業再生機構法（平成十五年法律第二十七号）第十八条第一項（登記）の委員」とする。
art-84-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-1
With regard to registration and license tax on the registration of the Industrial Revitalization Corporation of Japan, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 18, paragraph (1) (Registration) of the Industrial Revitalization Corporation Act (Act No. 27 of 2003)".
machine translation, not official
**第二項** 日本郵政株式会社の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは郵政民営化法（平成十七年法律第九十七号）第四十六条第一項（登記）の委員」とする。
art-84-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-2
With regard to registration and license tax on the registration of Japan Post Holdings Co., Ltd., the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 46, paragraph (1) (Registration) of the Postal Service Privatization Act (Act No. 97 of 2005)".
machine translation, not official
**第三項** 株式会社地域経済活性化支援機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは株式会社地域経済活性化支援機構法（平成二十一年法律第六十三号）第二十条第一項（登記）の委員」とする。
art-84-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-3
With regard to registration and license tax on the registration of the Regional Economy Vitalization Corporation of Japan, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 20, paragraph (1) (Registration) of the Act on Regional Economy Vitalization Corporation of Japan (Act No. 63 of 2009)".
machine translation, not official
**第四項** 株式会社産業革新投資機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは産業競争力強化法第九十九条第一項（委員の登記）の委員」とする。
art-84-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-4
With regard to registration and license tax on the registration of the Japan Investment Corporation, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 99, paragraph (1) (Registration of Committee Members) of the Act on Strengthening Industrial Competitiveness".
machine translation, not official
**第五項** 株式会社農林漁業成長産業化支援機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは株式会社農林漁業成長産業化支援機構法（平成二十四年法律第八十三号）第十九条第一項（登記）の委員」とする。
art-84-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-5
With regard to registration and license tax on the registration of the Agriculture, Forestry and Fisheries Growth Industrialization Support Corporation, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 19, paragraph (1) (Registration) of the Act on the Agriculture, Forestry and Fisheries Growth Industrialization Support Corporation (Act No. 83 of 2012)".
machine translation, not official
**第六項** 株式会社海外需要開拓支援機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは株式会社海外需要開拓支援機構法（平成二十五年法律第五十一号）第二十条第一項（登記）の委員」とする。
art-84-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-6
With regard to registration and license tax on the registration of Cool Japan Fund, Inc., the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 20, paragraph (1) (Registration) of the Act on Cool Japan Fund, Inc. (Act No. 51 of 2013)".
machine translation, not official
**第七項** 株式会社民間資金等活用事業推進機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは民間資金等の活用による公共施設等の整備等の促進に関する法律（平成十一年法律第百十七号）第五十条第一項（登記）の委員」とする。
art-84-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-7
With regard to registration and license tax on the registration of the Private Finance Initiative Promotion Corporation of Japan, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 50, paragraph (1) (Registration) of the Act on Promotion of Private Finance Initiative (Act No. 117 of 1999)".
machine translation, not official
**第八項** 株式会社海外交通・都市開発事業支援機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは株式会社海外交通・都市開発事業支援機構法（平成二十六年法律第二十四号）第二十一条第一項（登記）の委員」とする。
art-84-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-8
With regard to registration and license tax on the registration of the Japan Overseas Infrastructure Investment Corporation for Transport & Urban Development, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 21, paragraph (1) (Registration) of the Act on the Japan Overseas Infrastructure Investment Corporation for Transport & Urban Development (Act No. 24 of 2014)".
machine translation, not official
**第九項** 株式会社海外通信・放送・郵便事業支援機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは株式会社海外通信・放送・郵便事業支援機構法（平成二十七年法律第三十五号）第二十一条第一項（登記）の委員」とする。
art-84-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-9
With regard to registration and license tax on the registration of the Fund Corporation for the Overseas Development of Japan's ICT and Postal Services, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 21, paragraph (1) (Registration) of the Act on the Fund Corporation for the Overseas Development of Japan's ICT and Postal Services (Act No. 35 of 2015)".
machine translation, not official
**第十項** 株式会社脱炭素化支援機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは地球温暖化対策の推進に関する法律（平成十年法律第百十七号）第三十六条の二十一第一項（委員の登記）の委員」とする。
art-84-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-10
With regard to registration and license tax on the registration of the Japan Green Investment Corp. for Carbon Neutrality, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 36-21, paragraph (1) (Registration of Committee Members) of the Act on Promotion of Global Warming Countermeasures (Act No. 117 of 1998)".
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## 第六章 消費税法等の特例 — Chapter VI Special Provisions on the Consumption Tax Act, etc.
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ch-6 · https://japanlaw.org/en/special-taxation-measures-act/ch-6 · https://japanlaw.org/l/332AC0000000026/ch-6
## 第一節 消費税法の特例 — Section 1 Special Provisions on the Consumption Tax Act
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ch-6/sec-1 · https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-1 · https://japanlaw.org/l/332AC0000000026/ch-6/sec-1
### 第八十五条（外航船等に積み込む物品の譲渡等に係る免税） — Tax Exemption for Transfers, etc. of Goods to Be Loaded onto Ocean-Going Vessels or Aircraft, etc.
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art-85 · https://japanlaw.org/en/special-taxation-measures-act/art-85 · https://japanlaw.org/l/332AC0000000026/art-85
**第一項** 酒類その他の政令で定める物品（以下この条において「指定物品」という。）の譲渡を行う事業者（消費税法第二条第一項第四号に規定する事業者（同法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）をいう。以下第八十六条の二までにおいて同じ。）又は指定物品を保税地域から引き取る者が、本邦と外国との間を往来する本邦の船舶（これに準ずる遠洋漁業船その他の船舶で政令で定めるものを含む。）又は航空機（以下この条、第八十七条の五及び第八十八条の三において「外航船等」という。）に船用品又は機用品（関税法第二条第一項第九号又は第十号に規定する船用品又は機用品をいう。第八十七条の五及び第八十八条の三において同じ。）として積み込むため、政令で定めるところによりその積み込もうとする港（同項第十一号から第十三号までに規定する開港、税関空港又は不開港をいう。以下この条、第八十七条の五及び第八十八条の三において同じ。）の所在地の所轄税関長の承認を受けた指定物品を譲渡し、又は保税地域から引き取る場合には、財務省令で定めるところにより、当該外航船等への積込みを輸出又は外国の船舶若しくは航空機への積込み（輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十二条第一項の積込みをいう。第八十七条の五及び第八十八条の三において同じ。）とみなして、消費税法及び輸入品に対する内国消費税の徴収等に関する法律を適用する。
art-85/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/art-85/par-1
Where a business operator that transfers liquor or other goods specified by Cabinet Order (referred to as "designated goods" in this Article) (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act (excluding a business operator exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of that Act); the same applies hereinafter up to Article 86-2) or a person that takes designated goods out of a bonded area transfers, or takes out of a bonded area, designated goods for which it has obtained, pursuant to the provisions of Cabinet Order, the approval of the director-general of the customs house having jurisdiction over the location of the port at which they are to be loaded (meaning an open port, customs airport, or closed port prescribed in items (xi) through (xiii) of Article 2, paragraph (1) of the Customs Act; the same applies hereinafter in this Article, Article 87-5, and Article 88-3), in order to load them, as ship's stores or aircraft stores (meaning ship's stores or aircraft stores prescribed in item (ix) or item (x) of that paragraph; the same applies in Article 87-5 and Article 88-3), onto a Japanese vessel (including a pelagic fishing vessel or any other vessel equivalent thereto that is specified by Cabinet Order) or aircraft that travels between Japan and foreign countries (referred to as an "ocean-going vessel or aircraft, etc." in this Article, Article 87-5, and Article 88-3), the Consumption Tax Act and the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods apply, pursuant to the provisions of Order of the Ministry of Finance, by deeming the loading onto that ocean-going vessel or aircraft, etc. to be an export or a loading onto a foreign vessel or aircraft (meaning the loading referred to in Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955); the same applies in Article 87-5 and Article 88-3).
machine translation, not official
**第二項** 前項の規定の適用を受けて外航船等に積み込まれた指定物品のうち事業者から譲渡されたものが、最初に次の各号に掲げる場合に該当することとなつた場合（政令で定めるところにより当該外航船等が入港している港の所在地の所轄税関長の承認を受けて、他の外航船等に積み換えられる場合その他政令で定める場合を除く。）には、当該指定物品の所持者が関税法第六条の二第一項第二号に規定する賦課課税方式が適用される当該各号に定める指定物品を保税地域から引き取るものとみなして、消費税法を適用する。この場合において、当該指定物品に係る消費税の納税地は、当該指定物品が当該各号に掲げる場合に該当することとなつた場所の所在地とし、当該指定物品の課税標準は、同法第二十八条第四項の規定にかかわらず、当該指定物品が前項の規定の適用を受けて事業者から譲渡された時における当該譲渡に係る対価の額（同条第一項に規定する対価の額をいう。第八十六条の六第一項において同じ。）とする。
art-85/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-85/par-2 · https://japanlaw.org/l/332AC0000000026/art-85/par-2
Where, out of designated goods loaded onto an ocean-going vessel or aircraft, etc. under the provisions of the preceding paragraph, those transferred by a business operator first come to fall under any of the cases listed in the following items (excluding the case where they are transshipped onto another ocean-going vessel or aircraft, etc. with the approval of the director-general of the customs house having jurisdiction over the location of the port at which that ocean-going vessel or aircraft, etc. has called, pursuant to the provisions of Cabinet Order, and other cases specified by Cabinet Order), the Consumption Tax Act applies by deeming the holder of those designated goods to take out of a bonded area the designated goods specified in each of those items to which the official assessment system prescribed in Article 6-2, paragraph (1), item (ii) of the Customs Act applies. In this case, the place for tax payment of consumption tax on those designated goods is to be the location of the place where those designated goods came to fall under the case listed in each of those items, and the tax base of those designated goods is to be, notwithstanding the provisions of Article 28, paragraph (4) of that Act, the amount of consideration for the transfer (meaning the amount of consideration prescribed in paragraph (1) of that Article; the same applies in Article 86-6, paragraph (1)) at the time when those designated goods were transferred by the business operator under the provisions of the preceding paragraph:
machine translation, not official
**一** 本邦において陸揚げ又は取卸し（積換えを含む。以下この号において同じ。）がされる場合 その陸揚げ又は取卸しがされる指定物品
art-85/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-85/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-85/par-2/item-1
where they are landed or unloaded (including transshipment; the same applies hereinafter in this item) in Japan: the designated goods so landed or unloaded;
machine translation, not official
**二** 当該外航船等が外航船等でなくなる時に当該外航船等に現存する場合 その現存する指定物品
art-85/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-85/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-85/par-2/item-2
where they remain on board that ocean-going vessel or aircraft, etc. when it ceases to be an ocean-going vessel or aircraft, etc.: the designated goods so remaining.
machine translation, not official
**第三項** 前項の場合において、関税法第七条の二第一項に規定する特例輸入者又は特例委託輸入者が前項の指定物品に係る消費税法第四十七条第二項の申告書（政令で定める物品に係るものを除く。）を税関長に提出するときは、いずれかの税関長に対して当該申告書を提出することができる。この場合における消費税の納税地は、前項の規定にかかわらず、当該申告書の提出をした税関長の所属する税関の所在地とする。
art-85/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-85/par-3 · https://japanlaw.org/l/332AC0000000026/art-85/par-3
In the case referred to in the preceding paragraph, where an authorized importer or authorized consigning importer prescribed in Article 7-2, paragraph (1) of the Customs Act files with a director-general of a customs house the return referred to in Article 47, paragraph (2) of the Consumption Tax Act pertaining to the designated goods referred to in the preceding paragraph (excluding a return pertaining to goods specified by Cabinet Order), it may file that return with the director-general of any customs house. In this case, the place for tax payment of consumption tax is to be, notwithstanding the provisions of the preceding paragraph, the location of the customs house to which the director-general of the customs house with whom that return was filed belongs.
machine translation, not official
### 第八十六条（外国公館等に対する課税資産の譲渡等に係る免税） — Tax Exemption for Taxable Transfers, etc. of Assets to Foreign Diplomatic Missions, etc.
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art-86 · https://japanlaw.org/en/special-taxation-measures-act/art-86 · https://japanlaw.org/l/332AC0000000026/art-86
**第一項** 事業者が、本邦にある外国の大使館、公使館、領事館その他これらに準ずる機関（以下この条において「大使館等」という。）又は本邦に派遣された外国の大使、公使、領事その他これらに準ずる者（以下この条において「大使等」という。）に対し、課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。以下この項及び次項並びに第八十六条の六第三項において同じ。）を行つた場合において、当該外国の大使館等又は大使等が、外交、領事その他の任務を遂行するために必要なものとして、政令で定める方法により、当該課税資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は当該課税資産の譲渡等に係る役務の提供を受けるときは、当該課税資産の譲渡等については、消費税を免除する。ただし、外国にある本邦の大使館等又は外国に派遣された本邦の大使等が譲り受け、若しくは借り受ける資産又は提供を受ける役務について消費税に類似する租税の免除に制限を付する国の大使館等又は大使等については、相互条件による。
art-86/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/art-86/par-1
Where a business operator has made a taxable transfer, etc. of assets (meaning a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, excluding one that falls under a specified transfer, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies hereinafter in this paragraph, the following paragraph, and Article 86-6, paragraph (3)) to a foreign embassy, legation, consulate, or any other equivalent institution located in Japan (referred to as an "embassy, etc." in this Article) or to a foreign ambassador, minister, consul, or any other equivalent person dispatched to Japan (referred to as an "ambassador, etc." in this Article), if that foreign embassy, etc. or ambassador, etc. acquires or borrows assets pertaining to that taxable transfer, etc. of assets, or receives the provision of services pertaining to that taxable transfer, etc. of assets, as necessary for performing diplomatic, consular, or other duties, by the method specified by Cabinet Order, consumption tax is exempted for that taxable transfer, etc. of assets; provided, however, that with regard to the embassy, etc. or ambassador, etc. of a country that places restrictions on the exemption from taxes similar to consumption tax for assets acquired or borrowed, or services received, by a Japanese embassy, etc. located in a foreign country or a Japanese ambassador, etc. dispatched to a foreign country, this is subject to reciprocity.
machine translation, not official
**第二項** 前項の規定は、同項の課税資産の譲渡等を行つた事業者が、当該外国の大使館等又は大使等が同項に規定する方法により消費税の免除を受けて当該課税資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は当該課税資産の譲渡等に係る役務の提供を受けたことを証する書類又は電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この項において同じ。）を、政令で定めるところにより保存しない場合には、適用しない。ただし、災害その他やむを得ない事情により当該書類又は電磁的記録を保存することができなかつたことを当該事業者において証明した場合は、この限りでない。
art-86/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/art-86/par-2
The provisions of the preceding paragraph do not apply if the business operator that has made the taxable transfer, etc. of assets referred to in that paragraph does not preserve, pursuant to the provisions of Cabinet Order, documents or electronic or magnetic records (meaning records made in an electronic form, a magnetic form, or any other form that cannot be perceived by the human senses, which are used in information processing by computers; the same applies hereinafter in this paragraph) certifying that the foreign embassy, etc. or ambassador, etc. has, with an exemption from consumption tax by the method prescribed in that paragraph, acquired or borrowed assets pertaining to that taxable transfer, etc. of assets, or received the provision of services pertaining to that taxable transfer, etc. of assets; provided, however, that this does not apply if that business operator proves that it was unable to preserve those documents or electronic or magnetic records due to a disaster or other unavoidable circumstances.
machine translation, not official
**第三項** 第一項の外国の大使館等又は大使等は、同項の規定の適用を受けた資産を譲り受け、又は借り受けた日から二年間は、当該資産を同項に規定する任務の遂行のための用途以外の用途（以下この項において「目的外の用途」という。）に供してはならない。ただし、当該資産を当該期間内に目的外の用途に供することにつきやむを得ない事情がある場合は、この限りでない。
art-86/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-86/par-3 · https://japanlaw.org/l/332AC0000000026/art-86/par-3
The foreign embassy, etc. or ambassador, etc. referred to in paragraph (1) must not, for two years from the day on which it acquired or borrowed assets to which the provisions of that paragraph have been applied, use those assets for any purpose other than the performance of the duties prescribed in that paragraph (referred to as "use for other purposes" in this paragraph); provided, however, that this does not apply if there are unavoidable circumstances for putting those assets to use for other purposes within that period.
machine translation, not official
### 第八十六条の二（海軍販売所等に対する物品の譲渡に係る免税） — Tax Exemption for Transfers of Goods to Navy Exchanges, etc.
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art-86-2 · https://japanlaw.org/en/special-taxation-measures-act/art-86-2 · https://japanlaw.org/l/332AC0000000026/art-86-2
**第一項** 事業者が、日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定第十五条第一項（ａ）に規定する海軍販売所又はピー・エックスに対し、同協定第一条に規定する合衆国軍隊の構成員及び軍属並びにこれらの家族（次項において「合衆国軍隊の構成員等」という。）が輸出する目的でこれらの機関から政令で定める方法により購入する物品で政令で定めるものを譲渡する場合には、当該物品の譲渡については、消費税を免除する。
art-86-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-86-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-1
Where a business operator transfers, to a navy exchange or post exchange prescribed in Article XV, paragraph 1 (a) of the Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America, Regarding Facilities and Areas and the Status of United States Armed Forces in Japan, goods specified by Cabinet Order that members of the United States armed forces, the civilian component, and their dependents prescribed in Article I of that Agreement (referred to as "members of the United States armed forces, etc." in the following paragraph) purchase from those organizations by the method specified by Cabinet Order for the purpose of exporting them, consumption tax is exempted for the transfer of those goods.
machine translation, not official
**第二項** 前項の規定は、同項の物品の譲渡をした事業者が、当該物品が合衆国軍隊の構成員等によつて同項に規定する方法により購入されたことを証する書類を、政令で定めるところにより保存しない場合には、適用しない。ただし、既に次項において準用する消費税法第八条第三項本文若しくは第五項本文（同条第六項において準用する場合を含む。）の規定の適用により消費税が徴収された場合又は災害その他やむを得ない事情により当該書類を保存できなかつたことを当該事業者において証明した場合は、この限りでない。
art-86-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-86-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-2
The provisions of the preceding paragraph do not apply if the business operator that has made the transfer of the goods referred to in that paragraph does not preserve, pursuant to the provisions of Cabinet Order, documents certifying that those goods were purchased by members of the United States armed forces, etc. by the method prescribed in that paragraph; provided, however, that this does not apply if consumption tax has already been collected through the application of the provisions of the main clause of Article 8, paragraph (3) or the main clause of paragraph (5) (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) of that Article of the Consumption Tax Act as applied mutatis mutandis pursuant to the following paragraph, or if that business operator proves that it was unable to preserve those documents due to a disaster or other unavoidable circumstances.
machine translation, not official
**第三項** 消費税法第八条第三項の規定は第一項に規定する機関から同項の規定に該当する物品を同項に規定する方法により購入した者について、同条第四項から第六項まで及び同法第二十七条第二項の規定は当該購入に係る物品の同法第八条第四項に規定する譲渡又は譲受けについて、それぞれ準用する。
art-86-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-86-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-3
The provisions of Article 8, paragraph (3) of the Consumption Tax Act apply mutatis mutandis to a person that has purchased goods falling under the provisions of paragraph (1) from an organization prescribed in that paragraph by the method prescribed in that paragraph, and the provisions of paragraphs (4) through (6) of that Article and Article 27, paragraph (2) of that Act apply mutatis mutandis to a transfer or acquisition, prescribed in Article 8, paragraph (4) of that Act, of goods pertaining to that purchase.
machine translation, not official
**第四項** 前項の規定により消費税法第八条第四項の規定が準用される譲渡又は譲受けは、同項の物品の譲渡又は譲受けとみなして、同法第六十五条第一号及び第六十七条の規定を適用する。
art-86-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-86-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-4
A transfer or acquisition to which the provisions of Article 8, paragraph (4) of the Consumption Tax Act are applied mutatis mutandis pursuant to the preceding paragraph is deemed to be a transfer or acquisition of the goods referred to in that paragraph, and the provisions of Article 65, item (i) and Article 67 of that Act apply.
machine translation, not official
### 第八十六条の三（入国者が輸入するウイスキー等又は紙巻たばこの非課税） — Tax Exemption for Whiskey, etc. or Cigarettes Imported by Persons Entering Japan
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art-86-3 · https://japanlaw.org/en/special-taxation-measures-act/art-86-3 · https://japanlaw.org/l/332AC0000000026/art-86-3
**第一項** 保税地域から引き取られる酒類又は製造たばこのうち、第八十七条の三第一項又は第八十八条の二第一項の規定の適用を受けるものについては、当該引取りに係る消費税を課さない。
art-86-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-86-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-3/par-1
Consumption tax pertaining to the taking out is not imposed on liquor or manufactured tobacco taken out of a bonded area to which the provisions of Article 87-3, paragraph (1) or Article 88-2, paragraph (1) apply.
machine translation, not official
### 第八十六条の四（個人事業者に係る消費税の課税資産の譲渡等及び特定課税仕入れについての確定申告期限の特例） — Special Provisions on the Due Date for Filing a Tax Return for Consumption Tax on Taxable Transfers, etc. of Assets and Specified Taxable Purchases of Individual Business Operators
caption: machine translation, not official
art-86-4 · https://japanlaw.org/en/special-taxation-measures-act/art-86-4 · https://japanlaw.org/l/332AC0000000026/art-86-4
**第一項** 消費税法第二条第一項第三号に規定する個人事業者（同法第九条第一項本文の規定により消費税を納める義務が免除される者を除く。）のその年の十二月三十一日の属する課税期間（同法第十九条に規定する課税期間をいう。次条及び第八十六条の六において同じ。）に係る同法第四十五条第一項の規定による申告書（同条第二項の規定により提出すべき申告書を除く。）の提出期限は、同条第一項の規定にかかわらず、その年の翌年三月三十一日とする。
art-86-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-86-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-4/par-1
For an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act (excluding a person exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of that Act), the due date for filing the return under the provisions of Article 45, paragraph (1) of that Act (excluding a return to be filed pursuant to the provisions of paragraph (2) of that Article) for the taxable period that includes December 31 of the year (meaning a taxable period prescribed in Article 19 of that Act; the same applies in the following Article and Article 86-6) is to be, notwithstanding the provisions of paragraph (1) of that Article, March 31 of the following year.
machine translation, not official
**第二項** 前項の規定の適用がある場合における消費税法第三十条第七項に規定する帳簿又は請求書等の保存期間その他前項の規定の適用に関し必要な事項は、政令で定める。
art-86-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-86-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-4/par-2
The retention period of the books or invoices, etc. prescribed in Article 30, paragraph (7) of the Consumption Tax Act in the case where the provisions of the preceding paragraph apply, and other necessary matters concerning the application of the provisions of the preceding paragraph, are specified by Cabinet Order.
machine translation, not official
### 第八十六条の五（納税義務の免除の規定の適用を受けない旨の届出等に関する特例） — Special Provisions on Notification, etc. to the Effect of Choosing Not to Be Subject to the Provisions on Exemption from Tax Liability
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art-86-5 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5 · https://japanlaw.org/l/332AC0000000026/art-86-5
**第一項** 特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害（以下この条において「特定非常災害」という。）の被災者である事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下この条及び次条第一項において同じ。）（以下この条において「被災事業者」という。）で被災日（事業者が被災事業者となつた日をいう。以下この条において同じ。）の属する課税期間以後の課税期間につき消費税法第九条第四項の規定の適用を受けようとする者が、同項の規定による届出書を国税庁長官が当該特定非常災害の状況及び当該特定非常災害に係る国税通則法第十一条の規定による申告に関する期限の延長の状況を勘案して別に定める日（以下この条において「指定日」という。）までにその納税地を所轄する税務署長に提出したときは、当該届出書を同項の規定の適用を受けようとする課税期間の初日の前日（当該課税期間が同項に規定する事業を開始した日の属する課税期間その他の政令で定める課税期間であつて、かつ、当該届出書が当該課税期間の末日の翌日以後に提出された場合には、当該課税期間の末日）に当該税務署長に提出したものとみなして、同項の規定を適用する。
art-86-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-1
Where a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this Article and paragraph (1) of the following Article) that is a victim of an extraordinary disaster designated as a specified extraordinary Disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (referred to as a "specified extraordinary Disaster" in this Article) (referred to as a "disaster-affected business operator" in this Article) and that seeks to be subject to the provisions of Article 9, paragraph (4) of the Consumption Tax Act for the taxable periods on or after the taxable period that includes the date of damage (meaning the day on which the business operator became a disaster-affected business operator; the same applies hereinafter in this Article) files the written notification under the provisions of that paragraph with the district director having jurisdiction over its place for tax payment by the day separately specified by the Commissioner of the National Tax Agency in consideration of the situation of that specified extraordinary Disaster and the situation of the extension of time limits for filing returns under the provisions of Article 11 of the Act on General Rules for National Taxes in relation to that specified extraordinary Disaster (referred to as the "designated day" in this Article), the provisions of that paragraph apply by deeming that written notification to have been filed with that district director on the day before the first day of the taxable period for which the business operator seeks to be subject to the provisions of that paragraph (or, where that taxable period is the taxable period that includes the day on which the business operator commenced the business as prescribed in that paragraph or any other taxable period specified by Cabinet Order, and that written notification is filed on or after the day following the last day of that taxable period, on the last day of that taxable period).
machine translation, not official
**第二項** 消費税法第九条第四項の規定による届出書を提出した事業者が被災事業者となつた場合又は被災事業者が指定日までに当該届出書を提出した場合におけるこれらの事業者の被災日の属する課税期間以後の課税期間（当該届出書の提出により消費税を納める義務が免除されないこととなる課税期間に限る。）に係る同条第五項の規定による届出書の提出については、同条第六項及び第七項の規定は、適用しない。
art-86-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-2
In the case where a business operator that has filed the written notification under the provisions of Article 9, paragraph (4) of the Consumption Tax Act becomes a disaster-affected business operator, or where a disaster-affected business operator files that written notification by the designated day, the provisions of paragraphs (6) and (7) of that Article do not apply to the filing of the written notification under the provisions of paragraph (5) of that Article for the taxable periods of those business operators on or after the taxable period that includes the date of damage (limited to taxable periods for which the obligation to pay consumption tax is not to be exempted due to the filing of that written notification).
machine translation, not official
**第三項** 被災事業者で被災日の属する課税期間以後の課税期間につき消費税法第九条第四項の規定の適用を受けることをやめようとする者が、同条第五項の規定による届出書を指定日までにその納税地を所轄する税務署長に提出したときは、当該届出書を同条第四項の規定の適用を受けることをやめようとする課税期間の初日の前日に当該税務署長に提出したものとみなして、同条第八項の規定を適用する。
art-86-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-3
Where a disaster-affected business operator that seeks to cease to be subject to the provisions of Article 9, paragraph (4) of the Consumption Tax Act for the taxable periods on or after the taxable period that includes the date of damage files the written notification under the provisions of paragraph (5) of that Article with the district director having jurisdiction over its place for tax payment by the designated day, the provisions of paragraph (8) of that Article apply by deeming that written notification to have been filed with that district director on the day before the first day of the taxable period for which it seeks to cease to be subject to the provisions of paragraph (4) of that Article.
machine translation, not official
**第四項** 消費税法第十二条の二第一項に規定する新設法人又は同法第十二条の三第一項に規定する特定新規設立法人が被災事業者となつた場合（当該新設法人又は当該特定新規設立法人が特定非常災害に係る国税通則法第十一条の規定の適用を受けた者でない場合にあつては、この項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出書を消費税法第十二条の二第二項又は第十二条の三第三項に規定する基準期間がない事業年度のうち最後の事業年度終了の日と指定日とのいずれか遅い日までにその納税地を所轄する税務署長に提出した場合に限る。）における当該被災事業者に係る被災日の属する課税期間以後の課税期間については、同法第十二条の二第二項（同法第十二条の三第三項において準用する場合を含む。）の規定は、適用しない。
art-86-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-4
In the case where a newly established corporation prescribed in Article 12-2, paragraph (1) of the Consumption Tax Act or a specified newly established corporation prescribed in Article 12-3, paragraph (1) of that Act has become a disaster-affected business operator (where that newly established corporation or specified newly established corporation is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the end of the business year that is the last of the business years with no base period prescribed in Article 12-2, paragraph (2) or Article 12-3, paragraph (3) of the Consumption Tax Act, or by the designated day, whichever is later), the provisions of Article 12-2, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to Article 12-3, paragraph (3) of that Act) do not apply to the taxable periods on or after the taxable period that includes the date of damage pertaining to that disaster-affected business operator.
machine translation, not official
**第五項** 被災事業者が、被災日前に高額特定資産の仕入れ等を行つた場合（消費税法第十二条の四第一項に規定する高額特定資産の仕入れ等を行つた場合をいう。以下この項及び第八項において同じ。）に該当していた場合（当該被災事業者が特定非常災害に係る国税通則法第十一条の規定の適用を受けた者でない場合にあつては、この項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出書を当該該当していた場合における高額特定資産の仕入れ等の日（消費税法第十二条の四第一項各号に掲げる区分に応じ当該各号に定める日をいう。以下この項において同じ。）の属する課税期間の末日と指定日とのいずれか遅い日までにその納税地を所轄する税務署長に提出した場合に限る。）又は被災日から指定日以後二年を経過する日の属する課税期間の末日までの間に高額特定資産の仕入れ等を行つた場合に該当することとなつた場合（当該被災事業者が特定非常災害に係る国税通則法第十一条の規定の適用を受けた者でない場合にあつては、この項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出書を当該該当することとなつた場合における高額特定資産の仕入れ等の日の属する課税期間の末日と指定日とのいずれか遅い日までにその納税地を所轄する税務署長に提出した場合に限る。）における当該被災事業者の被災日の属する課税期間以後の課税期間（当該高額特定資産の仕入れ等を行つた場合に該当することにより消費税を納める義務が免除されないこととなる課税期間に限る。）については、消費税法第十二条の四第一項の規定は、適用しない。
art-86-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-5
In the case where a disaster-affected business operator fell under the case of acquiring a high-value specified asset, etc. (meaning the case of acquiring a high-value specified asset, etc. prescribed in Article 12-4, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this paragraph and paragraph (8)) before the date of damage (where that disaster-affected business operator is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the last day of the taxable period that includes the date of acquiring the high-value specified asset, etc. (meaning the day specified in each item of Article 12-4, paragraph (1) of the Consumption Tax Act in accordance with the category listed in that item; the same applies hereinafter in this paragraph) in the case it so fell under, or by the designated day, whichever is later), or has come to fall under the case of acquiring a high-value specified asset, etc. during the period from the date of damage to the last day of the taxable period that includes the day on which two years have elapsed from the designated day (where that disaster-affected business operator is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the last day of the taxable period that includes the date of acquiring the high-value specified asset, etc. in the case it has so come to fall under, or by the designated day, whichever is later), the provisions of Article 12-4, paragraph (1) of the Consumption Tax Act do not apply to the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage (limited to taxable periods for which the obligation to pay consumption tax is not to be exempted because it falls under the case of acquiring that high-value specified asset, etc.).
machine translation, not official
**第六項** 被災事業者が、被災日前に消費税法第十二条の四第一項に規定する高額特定資産である同法第二条第一項第十五号に規定する棚卸資産若しくは課税貨物（同項第十一号に規定する課税貨物をいう。次条において同じ。）又は同法第十二条の四第二項に規定する調整対象自己建設高額資産について同法第三十六条第一項又は第三項の規定の適用を受けることとなつた場合（以下この項及び第九項において「高額特定資産等に係る棚卸資産の調整を受けることとなつた場合」という。）（当該被災事業者が特定非常災害に係る国税通則法第十一条の規定の適用を受けた者でない場合にあつては、この項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出書を高額特定資産等に係る棚卸資産の調整を受けることとなつた場合に該当することとなつた日の属する課税期間の末日と指定日とのいずれか遅い日までにその納税地を所轄する税務署長に提出した場合に限る。）又は被災日から指定日以後二年を経過する日の属する課税期間の末日までの間に高額特定資産等に係る棚卸資産の調整を受けることとなつた場合に該当することとなつた場合（当該被災事業者が特定非常災害に係る国税通則法第十一条の規定の適用を受けた者でない場合にあつては、この項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出書を当該該当することとなつた日の属する課税期間の末日と指定日とのいずれか遅い日までにその納税地を所轄する税務署長に提出した場合に限る。）における当該被災事業者の被災日の属する課税期間以後の課税期間（当該高額特定資産等に係る棚卸資産の調整を受けることとなつた場合に該当することにより消費税を納める義務が免除されないこととなる課税期間に限る。）については、消費税法第十二条の四第二項の規定は、適用しない。
art-86-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-6
In the case where, before the date of damage, a disaster-affected business operator has become subject to the provisions of Article 36, paragraph (1) or paragraph (3) of the Consumption Tax Act with regard to inventory assets prescribed in Article 2, paragraph (1), item (xv) of that Act or taxable goods (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies in the following Article) that are high-value specified assets prescribed in Article 12-4, paragraph (1) of that Act, or an adjustment-target self-constructed high-value asset prescribed in Article 12-4, paragraph (2) of that Act (referred to as the "case of becoming subject to the inventory adjustment for high-value specified assets, etc." in this paragraph and paragraph (9)) (where that disaster-affected business operator is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the last day of the taxable period that includes the day on which it came to fall under the case of becoming subject to the inventory adjustment for high-value specified assets, etc., or by the designated day, whichever is later), or has come to fall under the case of becoming subject to the inventory adjustment for high-value specified assets, etc. during the period from the date of damage to the last day of the taxable period that includes the day on which two years have elapsed from the designated day (where that disaster-affected business operator is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the last day of the taxable period that includes the day on which it has so come to fall under it, or by the designated day, whichever is later), the provisions of Article 12-4, paragraph (2) of the Consumption Tax Act do not apply to the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage (limited to taxable periods for which the obligation to pay consumption tax is not to be exempted because it falls under the case of becoming subject to that inventory adjustment for high-value specified assets, etc.).
machine translation, not official
**第七項** 消費税法第十二条の二第一項に規定する新設法人又は同法第十二条の三第一項に規定する特定新規設立法人が被災事業者となつた場合における当該被災事業者の被災日の属する課税期間以後の課税期間に係る同法第三十七条第一項の規定による届出書の提出については、同条第三項（第二号に係る部分に限る。）の規定は、適用しない。
art-86-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-7
In the case where a newly established corporation prescribed in Article 12-2, paragraph (1) of the Consumption Tax Act or a specified newly established corporation prescribed in Article 12-3, paragraph (1) of that Act has become a disaster-affected business operator, the provisions of Article 37, paragraph (3) of that Act (limited to the part pertaining to item (ii)) do not apply to the filing of the written notification under the provisions of paragraph (1) of that Article for the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage.
machine translation, not official
**第八項** 被災事業者が、被災日前に高額特定資産の仕入れ等を行つた場合に該当していた場合又は被災日から指定日以後二年を経過する日の属する課税期間の末日までの間に高額特定資産の仕入れ等を行つた場合に該当することとなつた場合における当該被災事業者の被災日の属する課税期間以後の課税期間（当該高額特定資産の仕入れ等を行つた場合に該当することにより消費税法第三十七条第一項の規定の適用を受けることができないこととなる課税期間に限る。）に係る同項の規定による届出書の提出については、同条第三項（第三号に係る部分に限る。）の規定は、適用しない。
art-86-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-8
In the case where a disaster-affected business operator fell under the case of acquiring a high-value specified asset, etc. before the date of damage, or has come to fall under the case of acquiring a high-value specified asset, etc. during the period from the date of damage to the last day of the taxable period that includes the day on which two years have elapsed from the designated day, the provisions of Article 37, paragraph (3) of the Consumption Tax Act (limited to the part pertaining to item (iii)) do not apply to the filing of the written notification under the provisions of paragraph (1) of that Article for the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage (limited to taxable periods for which it is unable to be subject to the provisions of Article 37, paragraph (1) of that Act because it falls under the case of acquiring that high-value specified asset, etc.).
machine translation, not official
**第九項** 被災事業者が、被災日前に高額特定資産等に係る棚卸資産の調整を受けることとなつた場合に該当していた場合又は被災日から指定日以後二年を経過する日の属する課税期間の末日までの間に高額特定資産等に係る棚卸資産の調整を受けることとなつた場合に該当することとなつた場合における当該被災事業者の被災日の属する課税期間以後の課税期間（当該高額特定資産等に係る棚卸資産の調整を受けることとなつた場合に該当することにより消費税法第三十七条第一項の規定の適用を受けることができないこととなる課税期間に限る。）に係る同項の規定による届出書の提出については、同条第三項（第四号に係る部分に限る。）の規定は、適用しない。
art-86-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-9
In the case where a disaster-affected business operator fell under the case of becoming subject to the inventory adjustment for high-value specified assets, etc. before the date of damage, or has come to fall under the case of becoming subject to the inventory adjustment for high-value specified assets, etc. during the period from the date of damage to the last day of the taxable period that includes the day on which two years have elapsed from the designated day, the provisions of Article 37, paragraph (3) of the Consumption Tax Act (limited to the part pertaining to item (iv)) do not apply to the filing of the written notification under the provisions of paragraph (1) of that Article for the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage (limited to taxable periods for which it is unable to be subject to the provisions of Article 37, paragraph (1) of that Act because it falls under the case of becoming subject to that inventory adjustment for high-value specified assets, etc.).
machine translation, not official
**第十項** 被災事業者で被災日の属する課税期間以後の課税期間につき消費税法第三十七条第一項の規定の適用を受けようとする者が、同項の規定による届出書を指定日までにその納税地を所轄する税務署長に提出したときは、当該届出書を同項の規定の適用を受けようとする課税期間の初日の前日（当該課税期間が同項に規定する事業を開始した日の属する課税期間その他の政令で定める課税期間であつて、かつ、当該届出書が当該課税期間の末日の翌日以後に提出された場合には、当該課税期間の末日）に当該税務署長に提出したものとみなして、同項の規定を適用する。
art-86-5/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-10
Where a disaster-affected business operator that seeks to be subject to the provisions of Article 37, paragraph (1) of the Consumption Tax Act for the taxable periods on or after the taxable period that includes the date of damage files the written notification under the provisions of that paragraph with the district director having jurisdiction over its place for tax payment by the designated day, the provisions of that paragraph apply by deeming that written notification to have been filed with that district director on the day before the first day of the taxable period for which it seeks to be subject to the provisions of that paragraph (or, where that taxable period is the taxable period that includes the day on which the business operator commenced the business as prescribed in that paragraph or any other taxable period specified by Cabinet Order, and that written notification is filed on or after the day following the last day of that taxable period, on the last day of that taxable period).
machine translation, not official
**第十一項** 消費税法第三十七条第一項の規定による届出書を提出した事業者が被災事業者となつた場合又は被災事業者が指定日までに当該届出書を提出した場合におけるこれらの事業者の被災日の属する課税期間以後の課税期間（当該届出書の提出により同項の規定の適用を受けることとなる課税期間に限る。）に係る同条第五項の規定による届出書の提出については、同条第六項の規定は、適用しない。
art-86-5/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-11
In the case where a business operator that has filed the written notification under the provisions of Article 37, paragraph (1) of the Consumption Tax Act becomes a disaster-affected business operator, or where a disaster-affected business operator files that written notification by the designated day, the provisions of paragraph (6) of that Article do not apply to the filing of the written notification under the provisions of paragraph (5) of that Article for the taxable periods of those business operators on or after the taxable period that includes the date of damage (limited to taxable periods for which they are to be subject to the provisions of paragraph (1) of that Article due to the filing of that written notification).
machine translation, not official
**第十二項** 被災事業者で被災日の属する課税期間以後の課税期間につき消費税法第三十七条第一項の規定の適用を受けることをやめようとする者が、同条第五項の規定による届出書を指定日までにその納税地を所轄する税務署長に提出したときは、当該届出書を同条第一項の規定の適用を受けることをやめようとする課税期間の初日の前日に当該税務署長に提出したものとみなして、同条第七項の規定を適用する。
art-86-5/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-12
Where a disaster-affected business operator that seeks to cease to be subject to the provisions of Article 37, paragraph (1) of the Consumption Tax Act for the taxable periods on or after the taxable period that includes the date of damage files the written notification under the provisions of paragraph (5) of that Article with the district director having jurisdiction over its place for tax payment by the designated day, the provisions of paragraph (7) of that Article apply by deeming that written notification to have been filed with that district director on the day before the first day of the taxable period for which it seeks to cease to be subject to the provisions of paragraph (1) of that Article.
machine translation, not official
**第十三項** 被災事業者である適格請求書発行事業者（消費税法第二条第一項第七号の二に規定する適格請求書発行事業者をいい、その課税期間に係る同法第九条第一項に規定する基準期間における課税売上高が千万円以下である者に限る。以下この項及び次項において同じ。）が、指定日までに同法第五十七条の二第十項第一号の規定による届出書をその納税地を所轄する税務署長に提出した場合には、その提出があつた日の翌日に、同条第一項の登録は、その効力を失う。この場合において、当該適格請求書発行事業者のその提出があつた日の属する課税期間に係る同法第九条第一項及び第十五条第六項の規定の適用については、同法第九条第一項中「である者（適格請求書発行事業者を除く。）」とあるのは「である者」と、同法第十五条第六項中「の初日において適格請求書発行事業者である場合又は当該課税期間における」とあるのは「における」と、「若しくは」とあるのは「又は」とする。
art-86-5/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-13
Where a qualified invoice issuer that is a disaster-affected business operator (meaning a qualified invoice issuer prescribed in Article 2, paragraph (1), item (vii)-2 of the Consumption Tax Act, limited to one whose taxable sales in the base period prescribed in Article 9, paragraph (1) of that Act for the taxable period are 10,000,000 yen or less; the same applies hereinafter in this paragraph and the following paragraph) has filed the written notification under the provisions of Article 57-2, paragraph (10), item (i) of that Act with the district director having jurisdiction over its place for tax payment by the designated day, the registration referred to in paragraph (1) of that Article ceases to be effective on the day following the day of that filing. In this case, with regard to the application of the provisions of Article 9, paragraph (1) and Article 15, paragraph (6) of that Act for the taxable period of that qualified invoice issuer that includes the day of that filing, the phrase "10,000,000 yen or less (excluding a qualified invoice issuer)" in Article 9, paragraph (1) of that Act is deemed to be replaced with "10,000,000 yen or less", and, in Article 15, paragraph (6) of that Act, the phrase "is a qualified invoice issuer on the first day of that taxable period or is a business operator" is deemed to be replaced with "is a business operator", and the phrase "若しくは" (or, joining a smaller group of alternatives) with "又は" (or).
machine translation, not official
**第十四項** 前項の規定は、被災事業者である適格請求書発行事業者が、第三項の届出書を提出した場合について準用する。この場合において、前項中「同法第五十七条の二第十項第一号の規定による」とあるのは「第三項の」と、「の翌日」とあるのは「に、同法第五十七条の二第十項第一号の規定による届出書がその納税地を所轄する税務署長に提出されたものとみなし、同日の翌日」と、「のその」とあるのは「の第三項の届出書の」と読み替えるものとする。
art-86-5/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-14
The provisions of the preceding paragraph apply mutatis mutandis to the case where a qualified invoice issuer that is a disaster-affected business operator has filed the written notification referred to in paragraph (3). In this case, the phrase "under the provisions of Article 57-2, paragraph (10), item (i) of that Act" in the preceding paragraph is deemed to be replaced with "referred to in paragraph (3)"; the phrase "on the day following" with "on that day, the written notification under the provisions of Article 57-2, paragraph (10), item (i) of that Act is deemed to have been filed with the district director having jurisdiction over its place for tax payment, and on the day following that day"; and the phrase "of that filing" with "of the filing of the written notification referred to in paragraph (3)".
machine translation, not official
**第十五項** 消費税法第五十七条の二第十一項の規定は、第十三項（前項において準用する場合を含む。）の規定により同条第一項の登録がその効力を失つたときについて準用する。この場合において、同条第十一項中「第六項の規定による登録の取消しを行つたとき、又は前項」とあるのは「租税特別措置法（昭和三十二年法律第二十六号）第八十六条の五第十三項（同条第十四項において準用する場合を含む。）（納税義務の免除の規定の適用を受けない旨の届出等に関する特例）」と、「取り消された又はその」とあるのは「その」と読み替えるものとする。
art-86-5/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-15 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-15
The provisions of Article 57-2, paragraph (11) of the Consumption Tax Act apply mutatis mutandis when the registration referred to in paragraph (1) of that Article has ceased to be effective pursuant to the provisions of paragraph (13) (including as applied mutatis mutandis pursuant to the preceding paragraph). In this case, the phrase "has rescinded a registration pursuant to the provisions of paragraph (6), or ... pursuant to the provisions of the preceding paragraph" in paragraph (11) of that Article is deemed to be replaced with "... pursuant to the provisions of Article 86-5, paragraph (13) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (including as applied mutatis mutandis pursuant to paragraph (14) of that Article) (Special Provisions on Notification, etc. to the Effect of Choosing Not to Be Subject to the Provisions on Exemption from Tax Liability)", and the phrase "has been rescinded or its" with "its".
machine translation, not official
**第十六項** 第十項又は第十二項の届出書を提出した被災事業者がその提出前に消費税法第四十三条第一項各号に掲げる事項を記載した申告書を提出している場合におけるこれらの規定の適用その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-86-5/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-16 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-16
Where a disaster-affected business operator that has filed the written notification referred to in paragraph (10) or paragraph (12) has, before that filing, filed a return stating the matters listed in the items of Article 43, paragraph (1) of the Consumption Tax Act, the application of those provisions in that case and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
machine translation, not official
### 第八十六条の六（カジノ業務に係る仕入れに係る消費税額の控除の特例） — Special Provisions on the Deduction of Consumption Tax on Purchases Related to Casino Business
caption: machine translation, not official
art-86-6 · https://japanlaw.org/en/special-taxation-measures-act/art-86-6 · https://japanlaw.org/l/332AC0000000026/art-86-6
**第一項** 消費税法第三十条第一項の規定は、認定設置運営事業者（特定複合観光施設区域整備法第二条第九項に規定する認定設置運営事業者をいい、消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。次項及び第四項において同じ。）が、国内（同法第二条第一項第一号に規定する国内をいう。次項及び第四項において同じ。）において行う課税仕入れ（同法第二条第一項第十二号に規定する課税仕入れをいい、特定課税仕入れ（同法第五条第一項に規定する特定課税仕入れをいう。以下この項、次項及び第四項において同じ。）に該当するものを除く。次項及び第四項において同じ。）若しくは特定課税仕入れ又は保税地域から引き取る課税貨物（これらのうち特定複合観光施設区域整備法第二十八条第二項の規定によりカジノ業務（同法第二条第八項に規定するカジノ業務をいう。以下この条において同じ。）に係るものとして経理されるべきものに限る。）に係る課税仕入れ等の税額（消費税法第三十条第二項に規定する課税仕入れ等の税額をいう。次項及び第四項において同じ。）については、適用しない。ただし、その課税期間における資産の譲渡等（同法第二条第一項第八号に規定する資産の譲渡等をいう。以下この項において同じ。）の対価以外の収入のうち特定複合観光施設区域整備法第二十八条第二項の規定によりカジノ業務に係るものとして経理されるべきもの（以下この項において「カジノ業務収入」という。）の合計額が当該課税期間における資産の譲渡等の対価の額の合計額に当該カジノ業務収入の合計額を加算した金額に比し僅少である場合として政令で定める場合に該当するときは、この限りでない。
art-86-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-86-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-1
The provisions of Article 30, paragraph (1) of the Consumption Tax Act do not apply to the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Consumption Tax Act; the same applies in the following paragraph and paragraph (4)) pertaining to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of that Act, excluding those falling under specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of that Act; the same applies hereinafter in this paragraph, the following paragraph, and paragraph (4)); the same applies in the following paragraph and paragraph (4)) or specified taxable purchases made in Japan (meaning Japan as prescribed in Article 2, paragraph (1), item (i) of that Act; the same applies in the following paragraph and paragraph (4)) by a certified establishing and operating business operator (meaning a certified establishing and operating business operator prescribed in Article 2, paragraph (9) of the Act on Development of Specified Integrated Resort Districts, excluding a business operator exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Consumption Tax Act; the same applies in the following paragraph and paragraph (4)), or to taxable goods taken out of a bonded area by it (limited, out of these, to those that are to be accounted for as pertaining to casino business (meaning casino business prescribed in Article 2, paragraph (8) of the Act on Development of Specified Integrated Resort Districts; the same applies hereinafter in this Article) pursuant to the provisions of Article 28, paragraph (2) of that Act); provided, however, that this does not apply where the total amount of revenue in the taxable period other than consideration for transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this paragraph) that is to be accounted for as pertaining to casino business pursuant to the provisions of Article 28, paragraph (2) of the Act on Development of Specified Integrated Resort Districts (referred to as "casino business revenue" in this paragraph) falls under the case specified by Cabinet Order as a case where it is insignificant compared with the sum of the total amount of consideration for transfers, etc. of assets in that taxable period and the total amount of that casino business revenue.
machine translation, not official
**第二項** 認定設置運営事業者が、国内において調整対象固定資産（消費税法第二条第一項第十六号に規定する調整対象固定資産をいう。以下この項及び第四項において同じ。）の課税仕入れ若しくは特定課税仕入れを行い、又は調整対象固定資産に該当する課税貨物を保税地域から引き取り、かつ、当該課税仕入れ若しくは特定課税仕入れ又は当該課税貨物に係る課税仕入れ等の税額につきカジノ業務以外の業務の用に供するものとして同法第三十条第一項の規定の適用を受けた場合において、当該認定設置運営事業者（合併により当該事業を承継した合併法人（同法第二条第一項第五号に規定する合併法人をいう。第四項において同じ。）及び分割により当該調整対象固定資産に係る事業を承継した分割承継法人（同法第二条第一項第六号の二に規定する分割承継法人をいう。第四項において同じ。）を含むものとし、これらの者のうち同法第九条第一項本文の規定により消費税を納める義務が免除される者を除く。）が当該調整対象固定資産を当該課税仕入れの日若しくは当該特定課税仕入れの日又は当該保税地域からの引取りの日（当該調整対象固定資産に該当する課税貨物につき特例申告書（同法第二条第一項第十八号に規定する特例申告書をいう。以下この項において同じ。）を提出した場合には、当該特例申告書を提出した日又は同法第三十条第一項第四号に規定する特例申告に関する決定の通知を受けた日。第一号及び第四項において同じ。）から三年以内にカジノ業務の用にのみ供したときは、当該カジノ業務の用にのみ供した日の属する課税期間が前項ただし書の規定の適用を受ける課税期間である場合を除き、当該カジノ業務の用にのみ供した日が次の各号に掲げる期間のいずれに属するかに応じ当該各号に定める消費税額を同日の属する課税期間における仕入れに係る消費税額（同法第三十二条第一項第一号に規定する仕入れに係る消費税額をいう。以下第四項までにおいて同じ。）から控除する。この場合において、当該控除をした後の金額を当該課税期間における仕入れに係る消費税額とみなす。
art-86-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-86-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2
Where a certified establishing and operating business operator has made taxable purchases or specified taxable purchases of an adjustment-target fixed asset (meaning an adjustment-target fixed asset prescribed in Article 2, paragraph (1), item (xvi) of the Consumption Tax Act; the same applies hereinafter in this paragraph and paragraph (4)) in Japan, or has taken taxable goods falling under an adjustment-target fixed asset out of a bonded area, and has been subject to the provisions of Article 30, paragraph (1) of that Act with regard to the amount of tax on taxable purchases, etc. pertaining to those taxable purchases or specified taxable purchases or to those taxable goods as being used for business other than casino business, if that certified establishing and operating business operator (including a merging corporation (meaning a merging corporation prescribed in Article 2, paragraph (1), item (v) of that Act; the same applies in paragraph (4)) that has succeeded to that business through a merger and a successor corporation in a company split (meaning a successor corporation in a company split prescribed in Article 2, paragraph (1), item (vi)-2 of that Act; the same applies in paragraph (4)) that has succeeded to the business pertaining to that adjustment-target fixed asset through a company split, and excluding, out of these persons, those exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of that Act) has come to use that adjustment-target fixed asset exclusively for casino business within three years from the date of those taxable purchases, the date of those specified taxable purchases, or the date of taking it out of that bonded area (where a special return (meaning a special return prescribed in Article 2, paragraph (1), item (xviii) of that Act; the same applies hereinafter in this paragraph) has been filed for taxable goods falling under that adjustment-target fixed asset, the day on which that special return was filed or the day on which notice of a determination concerning a special declaration prescribed in Article 30, paragraph (1), item (iv) of that Act was received; the same applies in item (i) and paragraph (4)), the amount of consumption tax specified in each of the following items in accordance with which of the periods listed in those items the day on which it came to use that asset exclusively for casino business falls within is deducted from the consumption tax on purchases (meaning the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of that Act; the same applies hereinafter up to paragraph (4)) in the taxable period that includes that day, except where the taxable period that includes the day on which it came to use that asset exclusively for casino business is a taxable period to which the proviso to the preceding paragraph applies. In this case, the amount after that deduction is deemed to be the consumption tax on purchases in that taxable period.
machine translation, not official
**一** 当該調整対象固定資産の課税仕入れの日若しくは特定課税仕入れの日又は当該調整対象固定資産に該当する課税貨物の保税地域からの引取りの日からこれらの日以後一年を経過する日までの期間 消費税法第三十条第一項（同条第二項の規定の適用がある場合には、同項の規定を含む。第四項第一号において同じ。）の規定の適用を受けた当該調整対象固定資産に係る課税仕入れ等の税額（次号及び第三号において「調整対象税額」という。）に相当する消費税額
art-86-6/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-86-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2/item-1
the period from the date of taxable purchases or the date of specified taxable purchases of that adjustment-target fixed asset, or the date of taking taxable goods falling under that adjustment-target fixed asset out of a bonded area, to the day on which one year has elapsed from that date: the amount of consumption tax equivalent to the amount of tax on taxable purchases, etc. pertaining to that adjustment-target fixed asset to which the provisions of Article 30, paragraph (1) of the Consumption Tax Act (including the provisions of paragraph (2) of that Article, where those provisions apply; the same applies in paragraph (4), item (i)) have been applied (referred to as the "tax amount for adjustment" in the following item and item (iii));
machine translation, not official
**二** 前号に掲げる期間の末日の翌日から同日以後一年を経過する日までの期間 調整対象税額の三分の二に相当する消費税額
art-86-6/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-86-6/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2/item-2
the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to two-thirds of the tax amount for adjustment;
machine translation, not official
**三** 前号に掲げる期間の末日の翌日から同日以後一年を経過する日までの期間 調整対象税額の三分の一に相当する消費税額
art-86-6/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-86-6/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2/item-3
the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to one-third of the tax amount for adjustment.
machine translation, not official
**第三項** 前項の規定により同項各号に定める消費税額をカジノ業務の用にのみ供した日の属する課税期間における仕入れに係る消費税額から控除して控除しきれない金額があるときは、当該控除しきれない金額を課税資産の譲渡等に係る消費税額とみなして当該カジノ業務の用にのみ供した日の属する課税期間の消費税法第三十条第一項に規定する課税標準額に対する消費税額に加算する。
art-86-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-86-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-3
Where, in deducting the amount of consumption tax specified in each item of the preceding paragraph from the consumption tax on purchases in the taxable period that includes the day on which the asset came to be used exclusively for casino business pursuant to the provisions of that paragraph, there is an amount that cannot be fully deducted, that amount is deemed to be the amount of consumption tax on taxable transfers, etc. of assets and is added to the amount of consumption tax on the tax base amount prescribed in Article 30, paragraph (1) of the Consumption Tax Act for the taxable period that includes the day on which the asset came to be used exclusively for casino business.
machine translation, not official
**第四項** 認定設置運営事業者が、国内において調整対象固定資産の課税仕入れ若しくは特定課税仕入れを行い、又は調整対象固定資産に該当する課税貨物を保税地域から引き取り、かつ、当該課税仕入れ若しくは特定課税仕入れ又は当該課税貨物に係る課税仕入れ等の税額につきカジノ業務の用に供するものとして第一項本文の規定の適用を受けた場合において、当該認定設置運営事業者（合併により当該事業を承継した合併法人及び分割により当該調整対象固定資産に係る事業を承継した分割承継法人を含むものとし、これらの者のうち消費税法第九条第一項本文の規定により消費税を納める義務が免除される者を除く。）が当該調整対象固定資産を当該課税仕入れの日若しくは当該特定課税仕入れの日又は当該保税地域からの引取りの日から三年以内にカジノ業務以外の業務の用にのみ供したときは、当該カジノ業務以外の業務の用にのみ供した日が次の各号に掲げる期間のいずれに属するかに応じ当該各号に定める消費税額を同日の属する課税期間における仕入れに係る消費税額に加算する。この場合において、当該加算をした後の金額を当該課税期間における仕入れに係る消費税額とみなす。
art-86-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-86-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4
Where a certified establishing and operating business operator has made taxable purchases or specified taxable purchases of an adjustment-target fixed asset in Japan, or has taken taxable goods falling under an adjustment-target fixed asset out of a bonded area, and has been subject to the provisions of the main clause of paragraph (1) with regard to the amount of tax on taxable purchases, etc. pertaining to those taxable purchases or specified taxable purchases or to those taxable goods as being used for casino business, if that certified establishing and operating business operator (including a merging corporation that has succeeded to that business through a merger and a successor corporation in a company split that has succeeded to the business pertaining to that adjustment-target fixed asset through a company split, and excluding, out of these persons, those exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Consumption Tax Act) has come to use that adjustment-target fixed asset exclusively for business other than casino business within three years from the date of those taxable purchases, the date of those specified taxable purchases, or the date of taking it out of that bonded area, the amount of consumption tax specified in each of the following items in accordance with which of the periods listed in those items the day on which it came to use that asset exclusively for business other than casino business falls within is added to the consumption tax on purchases in the taxable period that includes that day. In this case, the amount after that addition is deemed to be the consumption tax on purchases in that taxable period.
machine translation, not official
**一** 当該調整対象固定資産の課税仕入れの日若しくは特定課税仕入れの日又は当該調整対象固定資産に該当する課税貨物の保税地域からの引取りの日からこれらの日以後一年を経過する日までの期間 当該カジノ業務以外の業務の用にのみ供した日において当該調整対象固定資産の課税仕入れ若しくは特定課税仕入れ又は当該調整対象固定資産に該当する課税貨物の保税地域からの引取りを行つたとした場合に消費税法第三十条第一項の規定により控除することとなる当該調整対象固定資産に係る課税仕入れ等の税額（次号及び第三号において「調整対象税額」という。）に相当する消費税額
art-86-6/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-86-6/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4/item-1
the period from the date of taxable purchases or the date of specified taxable purchases of that adjustment-target fixed asset, or the date of taking taxable goods falling under that adjustment-target fixed asset out of a bonded area, to the day on which one year has elapsed from that date: the amount of consumption tax equivalent to the amount of tax on taxable purchases, etc. pertaining to that adjustment-target fixed asset that would be deducted pursuant to the provisions of Article 30, paragraph (1) of the Consumption Tax Act if the taxable purchases or specified taxable purchases of that adjustment-target fixed asset, or the taking out of a bonded area of taxable goods falling under that adjustment-target fixed asset, had been made on the day on which it came to use that asset exclusively for business other than casino business (referred to as the "tax amount for adjustment" in the following item and item (iii));
machine translation, not official
**二** 前号に掲げる期間の末日の翌日から同日以後一年を経過する日までの期間 調整対象税額の三分の二に相当する消費税額
art-86-6/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-86-6/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4/item-2
the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to two-thirds of the tax amount for adjustment;
machine translation, not official
**三** 前号に掲げる期間の末日の翌日から同日以後一年を経過する日までの期間 調整対象税額の三分の一に相当する消費税額
art-86-6/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-86-6/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4/item-3
the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to one-third of the tax amount for adjustment.
machine translation, not official
**第五項** 前各項に定めるもののほか、この条の規定の適用に関し必要な事項は、政令で定める。
art-86-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-86-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-5
Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.
machine translation, not official
### 第八十六条の七（法人課税信託等の受託者に関するこの法律の適用） — Application of This Act to Trustees of Trusts Subject to Corporate Taxation, etc.
caption: machine translation, not official
art-86-7 · https://japanlaw.org/en/special-taxation-measures-act/art-86-7 · https://japanlaw.org/l/332AC0000000026/art-86-7
**第一項** 消費税法第十五条第一項に規定する法人課税信託等（以下この項において「法人課税信託等」という。）の受託者は、各法人課税信託等の信託資産等（信託財産に属する資産及び当該信託財産に係る同法第十四条第一項本文に規定する資産等取引をいう。以下この項において同じ。）及び固有資産等（法人課税信託等の信託資産等以外の資産及び同法第十四条第一項本文に規定する資産等取引をいう。）ごとに、それぞれ別の者とみなして、第八十五条から前条までの規定を適用する。
art-86-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-86-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-1
The trustee of a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Consumption Tax Act (referred to as a "trust subject to corporate taxation, etc." in this paragraph) is deemed to be a separate person for the trust assets, etc. (meaning the assets belonging to the trust property and the transactions of assets, etc. prescribed in the main clause of Article 14, paragraph (1) of that Act pertaining to that trust property; the same applies hereinafter in this paragraph) of each trust subject to corporate taxation, etc. and for its own assets, etc. (meaning the assets other than the trust assets, etc. of trusts subject to corporate taxation, etc. and the transactions of assets, etc. prescribed in the main clause of Article 14, paragraph (1) of that Act), respectively, and the provisions of Article 85 through the preceding Article apply.
machine translation, not official
**第二項** 消費税法第十五条第二項から第十五項までの規定は、前項の規定を第八十五条から前条までにおいて適用する場合について準用する。
art-86-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-86-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-2
The provisions of Article 15, paragraphs (2) through (15) of the Consumption Tax Act apply mutatis mutandis where the provisions of the preceding paragraph are applied in Article 85 through the preceding Article.
machine translation, not official
**第三項** 前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-86-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-86-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-3
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
machine translation, not official
## 第二節 酒税法の特例 — Section 2 Special Provisions on the Liquor Tax Act
heading: machine translation, not official
ch-6/sec-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-2 · https://japanlaw.org/l/332AC0000000026/ch-6/sec-2
### 第八十七条（承認酒類製造者に対する酒税の税率の特例） — Special Provisions on Liquor Tax Rates for Approved Liquor Manufacturers
caption: machine translation, not official
art-87 · https://japanlaw.org/en/special-taxation-measures-act/art-87 · https://japanlaw.org/l/332AC0000000026/art-87
**第一項** 承認酒類製造者のうち、その年度（その年の四月一日からその年の翌年三月三十一日までの間をいう。以下この条において同じ。）の開始前一年間における酒類の製造場（以下この条において単に「製造場」という。）から移出した酒類（酒税法第二十八条第一項若しくは第二十九条第一項の規定又は第八十七条の六第一項の規定の適用を受けるものを除く。）の数量（その年度の前年度の末日において当該承認酒類製造者との間に完全支配関係がある者の当該数量を含む。次項及び第九項において「前年度課税移出数量」という。）が三千キロリットル以下である者が、令和六年四月一日から令和十一年三月三十一日までの間に製造場から当該酒類を移出する場合において、当該承認酒類製造者がその年度に製造場から移出する酒類（当該移出につき同法第三十条第三項（同項に規定する酒類をその移入した製造場から更に移出したときに係る部分に限る。）の規定の適用を受けるものを除くものとし、当該承認酒類製造者が同法第七条第一項の規定により製造免許（同項に規定する製造免許をいう。以下この条、第八十七条の六及び第八十七条の八において同じ。）を受けている酒類と同一の品目（同項に規定する品目をいう。次項において同じ。）のものに限る。次項において同じ。）に係る酒税の税額は、同法第二十三条及び次条の規定にかかわらず、次の各号に掲げる当年度酒税累計額（当該承認酒類製造者がその年度の初日から当該移出をしたときまでに製造場から移出する当該酒類に係る同法第二十三条又は次条に規定する税率により計算した金額の累計額をいう。）の区分に応じ、同法第二十三条又は次条の規定により計算した金額にそれぞれ当該各号に定める割合を乗じて計算した金額とする。
art-87/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/art-87/par-1
Where an approved liquor manufacturer whose volume of liquor (excluding liquor to which the provisions of Article 28, paragraph (1) or Article 29, paragraph (1) of the Liquor Tax Act or the provisions of Article 87-6, paragraph (1) apply) shipped from its liquor manufacturing sites (simply referred to as "manufacturing sites" in this Article) during the one year before the beginning of the fiscal year (meaning the period from April 1 of the year to March 31 of the following year; the same applies hereinafter in this Article) (including that volume of a person that has a full controlling interest with that approved liquor manufacturer as of the last day of the fiscal year preceding that fiscal year; referred to as the "taxable shipment volume of the previous fiscal year" in the following paragraph and paragraph (9)) is 3,000 kiloliters or less ships that liquor from a manufacturing site during the period from April 1, 2024 to March 31, 2029, the amount of liquor tax on the liquor that the approved liquor manufacturer ships from its manufacturing sites in that fiscal year (excluding liquor to which the provisions of Article 30, paragraph (3) of that Act (limited to the part concerning the case where the liquor prescribed in that paragraph is further shipped from the manufacturing site into which it was brought) apply with regard to that shipment, and limited to liquor of the same item (meaning an item prescribed in Article 7, paragraph (1) of that Act; the same applies in the following paragraph) as the liquor for which the approved liquor manufacturer has obtained a manufacturing license (meaning a manufacturing license prescribed in that paragraph; the same applies hereinafter in this Article, Article 87-6, and Article 87-8) pursuant to the provisions of Article 7, paragraph (1) of that Act; the same applies in the following paragraph) is to be, notwithstanding the provisions of Article 23 of that Act and the following Article, the amount calculated by multiplying the amount calculated pursuant to the provisions of Article 23 of that Act or the following Article by the ratio specified in each of the following items in accordance with the category of the cumulative amount of liquor tax for the current fiscal year listed in those items (meaning the cumulative amount of the amounts calculated at the tax rates prescribed in Article 23 of that Act or the following Article for that liquor that the approved liquor manufacturer ships from its manufacturing sites during the period from the first day of that fiscal year until the time of that shipment):
machine translation, not official
**一** 五千万円以下の金額 百分の八十
art-87/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-87/par-1/item-1
an amount of 50,000,000 yen or less: 80 percent;
machine translation, not official
**二** 五千万円を超え八千万円以下の金額 百分の九十
art-87/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-87/par-1/item-2
an amount exceeding 50,000,000 yen and of 80,000,000 yen or less: 90 percent;
machine translation, not official
**三** 八千万円を超え一億円以下の金額 百分の九十五
art-87/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-87/par-1/item-3
an amount exceeding 80,000,000 yen and of 100,000,000 yen or less: 95 percent.
machine translation, not official
**第二項** 前項の場合において、前年度課税移出数量のうちいずれか一の品目の数量（以下この項において「特定品目前年度課税移出数量」という。）が次の表の上欄に掲げる数量である年度があるときは、承認酒類製造者がその年度に製造場から移出する酒類に係る前項の規定の適用については、同表の当該中欄に掲げる同項各号に定める割合は、同表の当該下欄に定める割合とする。
特定品目前年度課税移出数量 割合 割合
四百キロリットルを超え千キロリットル以下 百分の八十 百分の八十五
百分の九十 百分の九十二・五
百分の九十五 百分の九十六・二五
千キロリットルを超え千三百キロリットル以下 百分の八十 百分の九十
百分の九十 百分の九十五
百分の九十五 百分の九十七・五
千三百キロリットル超 百分の八十 百分の九十五
百分の九十 百分の九十七・五
百分の九十五 百分の九十八・七五
art-87/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-2 · https://japanlaw.org/l/332AC0000000026/art-87/par-2
In the case referred to in the preceding paragraph, if there is a fiscal year in which the volume of any one item out of the taxable shipment volume of the previous fiscal year (referred to as the "previous year's taxable shipment volume of a specified item" in this paragraph) is a volume listed in the left-hand column of the following table, then with regard to the application of the provisions of the preceding paragraph to the liquor that the approved liquor manufacturer ships from its manufacturing sites in that fiscal year, the ratio specified in each item of that paragraph that is listed in the corresponding middle column of that table is to be the ratio specified in the corresponding right-hand column of that table.
Previous year's taxable shipment volume of a specified item Ratio Ratio
Exceeding 400 kiloliters and 1,000 kiloliters or less 80 percent 85 percent
90 percent 92.5 percent
95 percent 96.25 percent
Exceeding 1,000 kiloliters and 1,300 kiloliters or less 80 percent 90 percent
90 percent 95 percent
95 percent 97.5 percent
Exceeding 1,300 kiloliters 80 percent 95 percent
90 percent 97.5 percent
95 percent 98.75 percent
machine translation, not official
**第三項** 第一項の規定は、次に掲げる者には、適用しない。
art-87/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-3 · https://japanlaw.org/l/332AC0000000026/art-87/par-3
The provisions of paragraph (1) do not apply to the following persons:
machine translation, not official
**一** その年度の前年度の末日において常時使用する従業員の数が三百人を超える個人
art-87/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-87/par-3/item-1
an individual whose number of employees regularly employed exceeds 300 as of the last day of the fiscal year preceding that fiscal year;
machine translation, not official
**二** その年度の前年度の末日において資本金の額又は出資金の額が三億円を超え、かつ、常時使用する従業員の数が三百人を超える法人（次号及び第四号において「特定大法人」という。）
art-87/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-87/par-3/item-2
a corporation whose amount of stated capital or amount of capital contributions exceeds 300,000,000 yen and whose number of employees regularly employed exceeds 300 as of the last day of the fiscal year preceding that fiscal year (referred to as a "specified large corporation" in the following item and item (iv));
machine translation, not official
**三** その年度の前年度の末日において特定大法人との間に当該特定大法人による完全支配関係がある法人
art-87/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-87/par-3/item-3
a corporation over which a specified large corporation has a full controlling interest, as between that corporation and that specified large corporation, as of the last day of the fiscal year preceding that fiscal year;
machine translation, not official
**四** その年度の前年度の末日において、法人との間に完全支配関係がある全ての特定大法人が有する株式及び出資の全部を当該全ての特定大法人のうちいずれか一の特定大法人が有するものとみなした場合において当該いずれか一の特定大法人と当該法人との間に当該いずれか一の特定大法人による完全支配関係があることとなるときの当該法人（前号に掲げる法人を除く。）
art-87/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-87/par-3/item-4
a corporation (excluding a corporation listed in the preceding item) over which, as of the last day of the fiscal year preceding that fiscal year, any one of the specified large corporations would have a full controlling interest, as between that one specified large corporation and that corporation, if all of the shares and capital contributions held by all of the specified large corporations that have a full controlling interest with that corporation were deemed to be held by that one specified large corporation;
machine translation, not official
**五** 酒税法第七条第一項の規定により製造免許を受けている者以外の者
art-87/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-87/par-3/item-5
a person other than a person that has obtained a manufacturing license pursuant to the provisions of Article 7, paragraph (1) of the Liquor Tax Act;
machine translation, not official
**六** 酒税法第七条第三項（第四号に係る部分に限る。）の規定の適用を受けて同条第一項の規定により製造免許を受けている者であつて、当該製造免許以外の酒類の製造免許を受けていない者
art-87/par-3/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-87/par-3/item-6
a person that has obtained a manufacturing license pursuant to the provisions of Article 7, paragraph (1) of the Liquor Tax Act by application of the provisions of paragraph (3) of that Article (limited to the part pertaining to item (iv)), and has not obtained any liquor manufacturing license other than that manufacturing license;
machine translation, not official
**七** その年度の前年度の末日以前二年内において酒税の滞納処分を受けた者
art-87/par-3/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-87/par-3/item-7
a person that has been subject to a delinquency disposition for liquor tax within two years before the last day of the fiscal year preceding that fiscal year;
machine translation, not official
**八** 酒税法第十条第三号から第五号まで又は第七号から第八号までに規定する者
art-87/par-3/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-3/item-8 · https://japanlaw.org/l/332AC0000000026/art-87/par-3/item-8
a person prescribed in Article 10, items (iii) through (v) or items (vii) through (viii) of the Liquor Tax Act;
machine translation, not official
**九** 酒税の保全及び酒類業組合等に関する法律（昭和二十八年法律第七号）第八十四条第二項又は第八十六条の四の規定による命令に違反した者
art-87/par-3/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-3/item-9 · https://japanlaw.org/l/332AC0000000026/art-87/par-3/item-9
a person that has violated an order under the provisions of Article 84, paragraph (2) or Article 86-4 of the Act on Securing of Liquor Tax and on Liquor Business Associations (Act No. 7 of 1953).
machine translation, not official
**第四項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-87/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-4 · https://japanlaw.org/l/332AC0000000026/art-87/par-4
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 承認酒類製造者 酒税の保全のために酒類業の健全な発達に資する取組を適正かつ確実に行うことができると認められるものとして、製造場（二以上の製造場を有するときは、いずれか一の製造場。次項及び第七項において同じ。）の所在地を所轄する税務署長の承認を受けた酒類製造者をいう。
art-87/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-87/par-4/item-1
approved liquor manufacturer: These mean a liquor manufacturer that has obtained the approval of the district director having jurisdiction over the location of its manufacturing site (where it has two or more manufacturing sites, any one of them; the same applies in the following paragraph and paragraph (7)) as one found to be capable of properly and reliably carrying out efforts that contribute to the sound development of the liquor business for the purpose of securing liquor tax;
machine translation, not official
**二** 完全支配関係 一の者が法人の発行済株式若しくは出資（当該法人が有する自己の株式又は出資を除く。）の全部を直接若しくは間接に保有する関係として政令で定める関係（以下この号において「当事者間の完全支配の関係」という。）又は一の者との間に当事者間の完全支配の関係がある法人相互の関係をいう。
art-87/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-87/par-4/item-2
full controlling interest: These mean a relationship specified by Cabinet Order as a relationship in which one person holds, directly or indirectly, all of the issued shares of or capital contributions to a corporation (excluding the shares or capital contributions held by that corporation) (referred to as "full controlling interest between the parties" in this item), or a relationship between corporations each of which has full controlling interest between the parties with one person.
machine translation, not official
**第五項** 前項第一号の承認を受けようとする者は、その者の住所及び氏名又は名称その他の財務省令で定める事項を記載した申請書に、酒類業の健全な発達に資するために必要な取組としてその者の酒類製造業に係る経営基盤の強化のための技術の向上その他の政令で定めるものについての計画期間、目標、その目標を達成するための措置その他の財務省令で定めるものを記載した書面（次項から第八項までにおいて「事業計画書」という。）を添付して、製造場の所在地を所轄する税務署長に申請しなければならない。
art-87/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-5 · https://japanlaw.org/l/332AC0000000026/art-87/par-5
A person that seeks to obtain the approval referred to in item (i) of the preceding paragraph must apply to the district director having jurisdiction over the location of the manufacturing site by submitting a written application stating the person's domicile and name, and other matters specified by Order of the Ministry of Finance, attaching thereto a document stating the plan period, the targets, the measures for achieving those targets, and other matters specified by Order of the Ministry of Finance with regard to the improvement of technology for strengthening the management foundation of the person's liquor manufacturing business and other efforts specified by Cabinet Order as efforts necessary for contributing to the sound development of the liquor business (referred to as a "business plan document" in the following paragraph through paragraph (8)).
machine translation, not official
**第六項** 税務署長は、前項の申請があつた場合においては、当該申請があつた日の翌日から起算して三月以内に、当該申請の承認をし、又は当該申請をした者が次の各号のいずれかに該当するときは、当該申請の却下をする。
art-87/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-6 · https://japanlaw.org/l/332AC0000000026/art-87/par-6
Where an application referred to in the preceding paragraph has been filed, the district director is to approve the application, or, if the person that filed the application falls under any of the following items, dismiss the application, within three months from the day following the day on which the application was filed:
machine translation, not official
**一** 前項の申請書又は事業計画書に不備又は不実の記載があると認められる場合その他これらに類する場合
art-87/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-87/par-6/item-1
where the written application referred to in the preceding paragraph or the business plan document is found to contain a defective or false entry, or any other similar case;
machine translation, not official
**二** 第八項の規定により承認を取り消された日から一年を経過するまでの者である場合
art-87/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-87/par-6/item-2
where the person is a person for whom one year has not elapsed from the day on which the approval was rescinded pursuant to the provisions of paragraph (8);
machine translation, not official
**三** 当該申請前二年内において酒税の滞納処分を受けた者である場合
art-87/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-87/par-6/item-3
where the person is a person that has been subject to a delinquency disposition for liquor tax within two years before that application;
machine translation, not official
**四** 第三項第八号又は第九号に掲げる者である場合
art-87/par-6/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-87/par-6/item-4
where the person is a person listed in paragraph (3), item (viii) or item (ix).
machine translation, not official
**第七項** 承認酒類製造者が事業計画書に記載した目標の達成状況その他の財務省令で定める事項を記載した書面をその年度（以下この項及び次項において「対象年度」という。）の翌年度の五月三十一日までに製造場の所在地を所轄する税務署長に提出しない場合には、当該対象年度については、第一項の規定は、適用しない。ただし、同日までに当該書面の提出がなかつたことにつき当該税務署長がやむを得ない事情があると認める場合において、同日後に当該書面の提出があつたときは、この限りでない。
art-87/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-7 · https://japanlaw.org/l/332AC0000000026/art-87/par-7
Where an approved liquor manufacturer does not submit a document stating the status of achievement of the targets stated in the business plan document and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over the location of the manufacturing site by May 31 of the fiscal year following that fiscal year (referred to as the "covered fiscal year" in this paragraph and the following paragraph), the provisions of paragraph (1) do not apply for that covered fiscal year; provided, however, that this does not apply where that district director finds that there were unavoidable circumstances for the failure to submit the document by that day and the document is submitted after that day.
machine translation, not official
**第八項** 承認酒類製造者が次の各号のいずれかに該当する場合には、第六項の承認をした税務署長は、当該各号に定める日に遡つて、その承認を取り消すことができる。
art-87/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-8 · https://japanlaw.org/l/332AC0000000026/art-87/par-8
Where an approved liquor manufacturer falls under any of the following items, the district director that gave the approval referred to in paragraph (6) may rescind that approval retroactively to the day specified in each of those items:
machine translation, not official
**一** 前項に規定する書面に偽りの記載をして提出した場合 当該書面に係る対象年度の初日
art-87/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-87/par-8/item-1
where the approved liquor manufacturer has submitted the document prescribed in the preceding paragraph containing a false statement: the first day of the covered fiscal year pertaining to that document;
machine translation, not official
**二** 事業計画書の記載に従つて取組が行われていないと認められる場合 事業計画書の記載に従つて取組が行われていないと認められる期間の初日
art-87/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-87/par-8/item-2
where it is found that efforts are not being carried out in accordance with the statements in the business plan document: the first day of the period during which efforts are found not to have been carried out in accordance with the statements in the business plan document;
machine translation, not official
**三** 酒税の滞納処分を受けた場合 当該滞納処分を受けた日
art-87/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-87/par-8/item-3
where the approved liquor manufacturer has been subject to a delinquency disposition for liquor tax: the day on which it was subject to that delinquency disposition;
machine translation, not official
**四** 第三項第八号若しくは第九号に掲げる者に該当することとなつた場合又は第六項第一号に規定する場合 これらの場合に該当することとなつた日
art-87/par-8/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-87/par-8/item-4
where the approved liquor manufacturer has come to fall under a person listed in paragraph (3), item (viii) or item (ix), or in the case prescribed in paragraph (6), item (i): the day on which it came to fall under that case.
machine translation, not official
**第九項** 前各項に定めるもののほか、相続その他の理由により酒類の製造免許に係る製造業の全部又は一部を承継した者の前年度課税移出数量の計算及び第四項第一号の承認に関する手続その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-87/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-87/par-9 · https://japanlaw.org/l/332AC0000000026/art-87/par-9
Beyond what is prescribed in the preceding paragraphs, the calculation of the taxable shipment volume of the previous fiscal year of a person that has succeeded to all or part of the manufacturing business pertaining to a liquor manufacturing license by inheritance or for any other reason, the procedures concerning the approval referred to in paragraph (4), item (i), and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
machine translation, not official
### 第八十七条の二（低アルコール分の蒸留酒類等に係る酒税の税率の特例） — Special Provisions on Liquor Tax Rates for Distilled Liquor, etc. with Low Alcohol Content
caption: machine translation, not official
art-87-2 · https://japanlaw.org/en/special-taxation-measures-act/art-87-2 · https://japanlaw.org/l/332AC0000000026/art-87-2
**第一項** 酒類の製造場から移出され、又は保税地域から引き取られる酒税法第三条第五号に規定する蒸留酒類（同号ホに掲げる酒類及び発泡性を有するものを除く。）及び同条第二十一号に規定するリキュール（発泡性を有するものを除く。）でアルコール分（同条第一号に規定するアルコール分をいう。以下この条において同じ。）が十三度未満のもの（リキュールについては、アルコール分が十二度未満のものに限る。）に係る酒税の税率は、同法第二十三条の規定にかかわらず、次の各号に掲げる区分に応じ、一キロリットルにつき、当該各号に定める金額とする。
art-87-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-87-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-2/par-1
The liquor tax rate for distilled liquor prescribed in Article 3, item (v) of the Liquor Tax Act (excluding the liquor listed in (e) of that item and liquor that is effervescent) and liqueurs prescribed in item (xxi) of that Article (excluding those that are effervescent) that are shipped from a liquor manufacturing site or taken out of a bonded area and whose alcohol content (meaning the alcohol content prescribed in item (i) of that Article; the same applies hereinafter in this Article) is less than 13 degrees (for liqueurs, limited to those whose alcohol content is less than 12 degrees) is to be, notwithstanding the provisions of Article 23 of that Act, the amount per kiloliter specified in each of the following items in accordance with the categories listed in those items:
machine translation, not official
**一** アルコール分が十一度未満のもの 十万円
art-87-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-87-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-87-2/par-1/item-1
liquor whose alcohol content is less than 11 degrees: 100,000 yen;
machine translation, not official
**二** アルコール分が十一度以上十三度未満のもの 十万円にアルコール分が十度を超える一度ごとに一万円を加えた金額
art-87-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-87-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-87-2/par-1/item-2
liquor whose alcohol content is 11 degrees or more and less than 13 degrees: the amount obtained by adding to 100,000 yen 10,000 yen for each degree by which the alcohol content exceeds 10 degrees.
machine translation, not official
### 第八十七条の三（入国者が輸入するウイスキー等に係る酒税の税率の特例） — Special Provisions on Liquor Tax Rates for Whiskey, etc. Imported by Persons Entering Japan
caption: machine translation, not official
art-87-3 · https://japanlaw.org/en/special-taxation-measures-act/art-87-3 · https://japanlaw.org/l/332AC0000000026/art-87-3
**第一項** 保税地域から引き取られる酒類のうち、本邦に入国する者がその入国の際に携帯して輸入し、又は政令で定めるところにより別送して輸入する次の各号に掲げる酒類（以下この条において「ウイスキー等」という。）に係る酒税の税率は、酒税法第二十三条及び前条の規定にかかわらず、当該各号に掲げる酒類の区分に応じ、一キロリットルにつき、当該各号に定める金額とする。ただし、その者が入国の際に携帯して輸入するウイスキー等又は別送して輸入するウイスキー等のそれぞれの全部について当該各号に定める税率によることを希望しない旨を当該者の入国地の所轄税関長に申し出たときは、この限りでない。
art-87-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-87-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-1
The liquor tax rate for the liquor listed in the following items (referred to as "whiskey, etc." in this Article) that, out of liquor taken out of a bonded area, a person entering Japan imports by carrying it at the time of entry, or imports by separate shipment pursuant to the provisions of Cabinet Order, is to be, notwithstanding the provisions of Article 23 of the Liquor Tax Act and the preceding Article, the amount per kiloliter specified in each of those items in accordance with the category of liquor listed in those items; provided, however, that this does not apply where that person has notified the director-general of the customs house having jurisdiction over the person's place of entry that the person does not wish the tax rates specified in those items to be applied to all of the whiskey, etc. that the person imports by carrying it at the time of entry or to all of the whiskey, etc. that the person imports by separate shipment, respectively.
machine translation, not official
**一** 関税定率法（明治四十三年法律第五十四号）別表第二二〇三・〇〇号に該当する酒類（関税についての条約に規定する税率が無税とされているものに限る。）又は同表第二二〇六・〇〇号の二の（二）のＢの（ａ）に該当する酒類 二十万円
art-87-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-87-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-1/item-1
liquor falling under No. 2203.00 of the Appended Table of the Customs Tariff Act (Act No. 54 of 1910) (limited to liquor for which the tax rate prescribed in a treaty concerning customs duties is free), or liquor falling under No. 2206.00 2(2)B(a) of that Table: 200,000 yen;
machine translation, not official
**二** 関税定率法別表第二二〇八・二〇号、第二二〇八・三〇号又は第二二〇八・九〇号の一の（一）に該当する酒類（同表第二二類の注２に規定するアルコール分が五十パーセント以上のもの（二リットル未満の容器入りにしたものを除く。）を除く。） 八十万円
art-87-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-87-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-1/item-2
liquor falling under No. 2208.20, No. 2208.30, or No. 2208.90 1(1) of the Appended Table of the Customs Tariff Act (excluding liquor with an alcohol content of 50 percent or more as prescribed in Note 2 to Chapter 22 of that Table (excluding liquor put in containers of less than 2 liters)): 800,000 yen;
machine translation, not official
**三** 関税定率法別表第二二〇八・四〇号、第二二〇八・五〇号又は第二二〇八・六〇号に該当する酒類 五十万円
art-87-3/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-87-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-1/item-3
liquor falling under No. 2208.40, No. 2208.50, or No. 2208.60 of the Appended Table of the Customs Tariff Act: 500,000 yen;
machine translation, not official
**四** 関税定率法別表第二二〇八・七〇号に該当する酒類 四十万円
art-87-3/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-87-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-1/item-4
liquor falling under No. 2208.70 of the Appended Table of the Customs Tariff Act: 400,000 yen.
machine translation, not official
**第二項** 前項の規定は、商業量に達する数量のウイスキー等その他政令で定めるものには適用しない。
art-87-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-87-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-2
The provisions of the preceding paragraph do not apply to whiskey, etc. in a quantity reaching a commercial quantity or to anything else specified by Cabinet Order.
machine translation, not official
### 第八十七条の四 〔削除 / repealed〕
art-87-4 · https://japanlaw.org/en/special-taxation-measures-act/art-87-4 · https://japanlaw.org/l/332AC0000000026/art-87-4
**第一項** 削除
art-87-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-87-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-4/par-1
no English for this paragraph
### 第八十七条の五（外航船等に積み込む酒類の免税） — Tax Exemption for Liquor to Be Loaded onto Ocean-Going Vessels or Aircraft, etc.
caption: machine translation, not official
art-87-5 · https://japanlaw.org/en/special-taxation-measures-act/art-87-5 · https://japanlaw.org/l/332AC0000000026/art-87-5
**第一項** 酒類製造者又は酒類を保税地域から引き取る者が、外航船等に船用品又は機用品として積み込むため、政令で定めるところによりその積み込もうとする港の所在地の所轄税関長の承認を受けた酒類を、酒類の製造場から移出し、又は保税地域から引き取る場合には、財務省令で定めるところにより、当該外航船等への積込みを輸出又は外国の船舶若しくは航空機への積込みとみなして、酒税法及び輸入品に対する内国消費税の徴収等に関する法律を適用する。
art-87-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-87-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-5/par-1
Where a liquor manufacturer or a person that takes liquor out of a bonded area ships from a liquor manufacturing site, or takes out of a bonded area, liquor for which it has obtained, pursuant to the provisions of Cabinet Order, the approval of the director-general of the customs house having jurisdiction over the location of the port at which it is to be loaded, in order to load it onto an ocean-going vessel or aircraft, etc. as ship's stores or aircraft stores, the Liquor Tax Act and the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods apply, pursuant to the provisions of Order of the Ministry of Finance, by deeming the loading onto that ocean-going vessel or aircraft, etc. to be an export or a loading onto a foreign vessel or aircraft.
machine translation, not official
**第二項** 第八十五条第二項及び第三項の規定は、前項の規定の適用を受けて外航船等に積み込まれた酒類のうち酒類の製造場から移出されたものについて準用する。この場合において、同条第二項中「消費税法」とあるのは「酒税法」と、「当該指定物品が当該各号に掲げる場合に該当することとなつた場所の所在地とし、当該指定物品の課税標準は、同法第二十八条第四項の規定にかかわらず、当該指定物品が前項の規定の適用を受けて事業者から譲渡された時における当該譲渡に係る同条第一項に規定する対価の額」とあるのは「当該酒類が当該各号に掲げる場合に該当することとなつた場所の所在地」と、同条第三項中「消費税法第四十七条第二項」とあるのは「酒税法第三十条の三第二項」と読み替えるものとする。
art-87-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-87-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-87-5/par-2
The provisions of Article 85, paragraphs (2) and (3) apply mutatis mutandis to liquor that, out of liquor loaded onto an ocean-going vessel or aircraft, etc. under the provisions of the preceding paragraph, has been shipped from a liquor manufacturing site. In this case, the term "Consumption Tax Act" in paragraph (2) of that Article is deemed to be replaced with "Liquor Tax Act"; the phrase "the location of the place where those designated goods came to fall under the case listed in each of those items, and the tax base of those designated goods is to be, notwithstanding the provisions of Article 28, paragraph (4) of that Act, the amount of consideration prescribed in paragraph (1) of that Article for the transfer at the time when those designated goods were transferred by the business operator under the provisions of the preceding paragraph" is deemed to be replaced with "the location of the place where that liquor came to fall under the case listed in each of those items"; and the phrase "Article 47, paragraph (2) of the Consumption Tax Act" in paragraph (3) of that Article is deemed to be replaced with "Article 30-3, paragraph (2) of the Liquor Tax Act".
machine translation, not official
### 第八十七条の六（輸出酒類販売場から移出する酒類に係る酒税の免税） — Exemption from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops
caption: machine translation, not official
art-87-6 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6 · https://japanlaw.org/l/332AC0000000026/art-87-6
**第一項** 輸出酒類販売場を経営する酒類製造者が、免税購入対象者（外国為替及び外国貿易法第六条第一項第六号に規定する非居住者であつて、出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第十四条から第十八条までに規定する上陸の許可を受けて在留する者、同法別表第一の一の表の外交若しくは公用の在留資格又は同法別表第一の三の表の短期滞在の在留資格をもつて在留する者その他政令で定める者をいう。以下この条において同じ。）に対し、政令で定める酒類で輸出するため政令で定める方法により購入されるものを販売するため、当該酒類を当該輸出酒類販売場から移出する場合には、当該移出に係る酒税を免除する。
art-87-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-1
Where a liquor manufacturer that operates a tax-free liquor shop ships liquor specified by Cabinet Order from that tax-free liquor shop in order to sell that liquor, which is purchased for export by the method specified by Cabinet Order, to a person eligible for tax-free purchase (meaning a nonresident prescribed in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act who is staying in Japan with a landing permission prescribed in Articles 14 through 18 of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951), a person staying with the status of residence of "Diplomat" or "Official" in Appended Table I (1) of that Act or the status of residence of "Temporary Visitor" in Appended Table I (3) of that Act, or any other person specified by Cabinet Order; the same applies hereinafter in this Article), the liquor tax pertaining to that shipment is exempted.
machine translation, not official
**第二項** 前項の規定は、同項の移出をした輸出酒類販売場を経営する酒類製造者が、当該酒類が免税購入対象者によつて同項に規定する方法により購入されたことを証する書類若しくは電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この項において同じ。）を保存せず、又は当該酒類につき当該移出をした日の属する月分の酒税法第三十条の二第一項若しくは第二項の規定による申告書（これらの規定に規定する期限内に提出するものに限る。）に同条第一項第二号に規定する事項の記載がない場合には、適用しない。ただし、既に次項本文若しくは第五項本文（第六項において準用する場合を含む。）の規定の適用により酒税が徴収された場合又は災害その他やむを得ない事情により当該酒類が免税購入対象者によつて前項に規定する方法により購入されたことを証する書類若しくは電磁的記録を保存することができなかつたことを当該酒類製造者が証明した場合は、この限りでない。
art-87-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-2
The provisions of the preceding paragraph do not apply where the liquor manufacturer that operates the tax-free liquor shop from which the shipment referred to in that paragraph was made does not preserve documents or electronic or magnetic records (meaning records made in an electronic form, a magnetic form, or any other form that cannot be perceived by the human senses, which are used in information processing by computers; the same applies hereinafter in this paragraph) certifying that the liquor was purchased by a person eligible for tax-free purchase by the method prescribed in that paragraph, or where the return under the provisions of Article 30-2, paragraph (1) or paragraph (2) of the Liquor Tax Act for the month that includes the day of that shipment of that liquor (limited to a return filed within the time limit prescribed in those provisions) does not state the matters prescribed in paragraph (1), item (ii) of that Article; provided, however, that this does not apply where liquor tax has already been collected through the application of the provisions of the main clause of the following paragraph or the main clause of paragraph (5) (including as applied mutatis mutandis pursuant to paragraph (6)), or where that liquor manufacturer proves that it was unable to preserve the documents or electronic or magnetic records certifying that the liquor was purchased by a person eligible for tax-free purchase by the method prescribed in the preceding paragraph due to a disaster or other unavoidable circumstances.
machine translation, not official
**第三項** 輸出酒類販売場において第一項に規定する酒類を同項に規定する方法により購入した免税購入対象者が、本邦から出国する日（その者が免税購入対象者でなくなる場合には、当該免税購入対象者でなくなる日）までに当該酒類を輸出しないときは、その出港地を所轄する税関長（その者が免税購入対象者でなくなる場合には、そのなくなる時におけるその者の住所又は居所の所在地を所轄する税務署長。以下この項において同じ。）は、その者が当該酒類を災害その他やむを得ない事情により亡失したため輸出しないことにつき当該税関長の承認を受けた場合を除き、その者から当該酒類の移出についての第一項の規定による免除に係る酒税額に相当する酒税を直ちに徴収する。ただし、既に前項本文に規定する場合に該当する事実が生じている場合又は第五項本文（第六項において準用する場合を含む。）の規定の適用により酒税が徴収された場合は、この限りでない。
art-87-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-3
Where a person eligible for tax-free purchase that has purchased the liquor prescribed in paragraph (1) at a tax-free liquor shop by the method prescribed in that paragraph does not export that liquor by the day on which the person departs from Japan (or, where the person ceases to be a person eligible for tax-free purchase, by the day on which the person so ceases), the director-general of the customs house having jurisdiction over the person's port of departure (or, where the person ceases to be a person eligible for tax-free purchase, the district director having jurisdiction over the location of the person's domicile or residence at the time of so ceasing; the same applies hereinafter in this paragraph) immediately collects from that person liquor tax equivalent to the amount of liquor tax exempted under the provisions of paragraph (1) for the shipment of that liquor, except where the person has obtained the approval of that director-general for not exporting the liquor because the person has lost it due to a disaster or other unavoidable circumstances; provided, however, that this does not apply where facts falling under the case prescribed in the main clause of the preceding paragraph have already arisen or where liquor tax has already been collected through the application of the provisions of the main clause of paragraph (5) (including as applied mutatis mutandis pursuant to paragraph (6)).
machine translation, not official
**第四項** 第一項に規定する酒類で免税購入対象者が輸出酒類販売場において同項に規定する方法により購入したものは、国内（この法律の施行地をいう。次項から第七項までにおいて同じ。）において譲渡又は譲受け（これらの委託を受け、若しくは媒介のため当該酒類を所持し、又は譲渡のためその委託を受けた者若しくは媒介をする者に所持させることを含む。以下この条において「譲渡等」という。）をしてはならない。ただし、当該酒類の譲渡等をすることにつきやむを得ない事情がある場合において、当該酒類の所在場所を所轄する税務署長の承認を受けたときは、この限りでない。
art-87-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-4
The liquor prescribed in paragraph (1) that a person eligible for tax-free purchase has purchased at a tax-free liquor shop by the method prescribed in that paragraph must not be transferred or acquired (including possessing that liquor upon entrustment of a transfer or acquisition or for intermediation, or having a person entrusted with the transfer or a person acting as an intermediary possess it for the transfer; referred to as "transfer, etc." in this Article) in Japan (meaning the area where this Act is in force; the same applies in the following paragraph through paragraph (7)); provided, however, that this does not apply where there are unavoidable circumstances for the transfer, etc. of that liquor and the approval of the district director having jurisdiction over the place where that liquor is located has been obtained.
machine translation, not official
**第五項** 国内において前項に規定する酒類の譲渡等がされたときは、税務署長は、同項ただし書の承認を受けた者があるときはその者から、当該承認を受けないで当該譲渡等がされたときは当該酒類を譲り渡した者（同項本文に規定する所持をさせた者を含む。次項において同じ。）から当該酒類の移出についての第一項の規定による免除に係る酒税額に相当する酒税を直ちに徴収する。ただし、既に第二項本文に規定する場合に該当する事実が生じている場合又は第三項本文の規定の適用により酒税が徴収された場合は、この限りでない。
art-87-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-5
When a transfer, etc. of the liquor prescribed in the preceding paragraph has been made in Japan, the district director immediately collects liquor tax equivalent to the amount of liquor tax exempted under the provisions of paragraph (1) for the shipment of that liquor, from the person that has obtained the approval referred to in the proviso to that paragraph, if there is such a person, or, if that transfer, etc. has been made without that approval, from the person that transferred that liquor (including a person that had it possessed as prescribed in the main clause of that paragraph; the same applies in the following paragraph); provided, however, that this does not apply where facts falling under the case prescribed in the main clause of paragraph (2) have already arisen or where liquor tax has already been collected through the application of the provisions of the main clause of paragraph (3).
machine translation, not official
**第六項** 第四項ただし書の承認を受けないで国内において同項に規定する酒類の譲渡等がされたときは、当該酒類を譲り受けた者（同項本文に規定する所持をした者を含む。）は、当該酒類を譲り渡した者と連帯して当該酒類の譲渡についての第一項の規定による免除に係る酒税額に相当する酒税を納付する義務を負う。この場合における酒税の徴収については、前項の規定を準用する。
art-87-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-6
Where a transfer, etc. of the liquor prescribed in paragraph (4) has been made in Japan without the approval referred to in the proviso to that paragraph, the person that acquired that liquor (including a person that possessed it as prescribed in the main clause of that paragraph) is obligated to pay, jointly with the person that transferred that liquor, liquor tax equivalent to the amount of liquor tax exempted under the provisions of paragraph (1) for the transfer of that liquor. In this case, the provisions of the preceding paragraph apply mutatis mutandis to the collection of the liquor tax.
machine translation, not official
**第七項** 第三項本文の規定の適用がある酒類に係る酒税の納税地は、同項に規定する出港地又は住所若しくは居所の所在地とし、第五項本文又は前項の規定の適用がある酒類に係る酒税の納税地は、国内において第四項に規定する酒類の譲渡等があつた時（同項ただし書の承認があつた場合には、その承認があつた時）における当該譲渡等又は承認に係る酒類の所在場所とする。
art-87-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-7
The place for tax payment of liquor tax on liquor to which the provisions of the main clause of paragraph (3) apply is to be the port of departure, or the location of the domicile or residence, prescribed in that paragraph, and the place for tax payment of liquor tax on liquor to which the provisions of the main clause of paragraph (5) or the preceding paragraph apply is to be the place where the liquor pertaining to that transfer, etc. or approval is located at the time when the transfer, etc. of the liquor prescribed in paragraph (4) was made in Japan (or, where the approval referred to in the proviso to that paragraph was given, at the time of that approval).
machine translation, not official
**第八項** 第一項から第四項までに規定する輸出酒類販売場とは、第一号に掲げる酒類製造者の経営する第二号に掲げる酒類の製造場であつて、免税購入対象者に対し第一項に規定する酒類で同項に規定する方法により購入されるものを販売することができるものとして、当該酒類の製造場の所在地を所轄する税務署長の許可を受けた販売場をいう。
art-87-6/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-8
The term "tax-free liquor shop" as used in paragraphs (1) through (4) means a liquor manufacturing site listed in item (ii) that is operated by a liquor manufacturer listed in item (i), and that is a sales outlet for which permission has been obtained from the district director having jurisdiction over the location of that liquor manufacturing site as a sales outlet at which the liquor prescribed in paragraph (1) that is purchased by the method prescribed in that paragraph may be sold to persons eligible for tax-free purchase:
machine translation, not official
**一** 酒類製造者（酒税法第二十八条第六項及び第二十八条の三第四項の規定により酒類製造者とみなされた者並びに第十項又は第十一項の規定により輸出酒類販売場の許可を取り消され、その取消しの日から三年を経過しない者を除く。）のうち、輸出酒類販売場を経営することについて特に不適当と認められる事情がない者
art-87-6/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-8/item-1
a liquor manufacturer (excluding a person deemed to be a liquor manufacturer pursuant to the provisions of Article 28, paragraph (6) and Article 28-3, paragraph (4) of the Liquor Tax Act, and a person whose permission for a tax-free liquor shop has been rescinded pursuant to the provisions of paragraph (10) or paragraph (11) and for whom three years have not elapsed from the date of that rescission) for which there are no circumstances under which it is found to be particularly inappropriate for it to operate a tax-free liquor shop;
machine translation, not official
**二** 酒類の製造場（酒税法第二十八条第六項及び第二十八条の三第四項の規定により酒類の製造免許を受けた製造場とみなされた場所にあつては、政令で定める場所に限る。以下この項及び次項において同じ。）のうち、輸出物品販売場（消費税法第八条第七項に規定する輸出物品販売場をいう。第十項において同じ。）である酒類の製造場
art-87-6/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-8/item-2
a liquor manufacturing site (for a place deemed to be a manufacturing site for which a liquor manufacturing license has been obtained pursuant to the provisions of Article 28, paragraph (6) and Article 28-3, paragraph (4) of the Liquor Tax Act, limited to a place specified by Cabinet Order; the same applies hereinafter in this paragraph and the following paragraph) that is a tax-free shop (meaning a tax-free shop prescribed in Article 8, paragraph (7) of the Consumption Tax Act; the same applies in paragraph (10)).
machine translation, not official
**第九項** 酒類製造者の経営する酒類の販売場（酒税法第九条第一項に規定する販売業免許を受けた販売場をいう。以下この項において同じ。）が当該酒類製造者の酒類の製造場に近接することその他の政令で定める要件を満たす場合には、当該酒類の販売場を酒類の製造場とみなして、この条の規定を適用する。この場合において、酒類の製造場とみなされた酒類の販売場が前項の許可を受けたときにおける同法（第二章を除く。）その他酒税に関する法令の規定の適用については、当該許可を受けた酒類の販売場と当該酒類の製造場は一の酒類の製造場とみなす。
art-87-6/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-9
Where a liquor sales outlet operated by a liquor manufacturer (meaning a sales outlet for which a sales license prescribed in Article 9, paragraph (1) of the Liquor Tax Act has been obtained; the same applies hereinafter in this paragraph) satisfies the requirements specified by Cabinet Order, such as being adjacent to a liquor manufacturing site of that liquor manufacturer, the provisions of this Article apply by deeming that liquor sales outlet to be a liquor manufacturing site. In this case, with regard to the application of the provisions of that Act (excluding Chapter II) and other laws and regulations concerning liquor tax when a liquor sales outlet deemed to be a liquor manufacturing site has obtained the permission referred to in the preceding paragraph, the liquor sales outlet that has obtained that permission and that liquor manufacturing site are deemed to be one liquor manufacturing site.
machine translation, not official
**第十項** 税務署長は、輸出酒類販売場（第八項に規定する輸出酒類販売場をいう。以下この項、次項及び第十五項において同じ。）につき消費税法第八条第八項の規定により輸出物品販売場の許可が取り消された場合には、当該輸出酒類販売場に係る第八項の許可を取り消すものとする。
art-87-6/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-10
Where the permission for a tax-free shop has been rescinded pursuant to the provisions of Article 8, paragraph (8) of the Consumption Tax Act with regard to a tax-free liquor shop (meaning a tax-free liquor shop prescribed in paragraph (8); the same applies hereinafter in this paragraph, the following paragraph, and paragraph (15)), the district director is to rescind the permission referred to in paragraph (8) pertaining to that tax-free liquor shop.
machine translation, not official
**第十一項** 税務署長は、輸出酒類販売場を経営する酒類製造者が酒税に関する法令の規定に違反した場合又は輸出酒類販売場として施設その他の状況が特に不適当と認められる場合には、当該輸出酒類販売場に係る第八項の許可を取り消すことができる。
art-87-6/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-11
The district director may rescind the permission referred to in paragraph (8) pertaining to a tax-free liquor shop where the liquor manufacturer operating that tax-free liquor shop has violated the provisions of laws and regulations concerning liquor tax, or where its facilities or other conditions are found to be particularly inappropriate for a tax-free liquor shop.
machine translation, not official
**第十二項** 国税通則法第七十四条の四第一項（第四号から第六号までに係る部分に限る。）及び第二項、第七十四条の八から第七十四条の十一まで並びに第七十四条の十三の規定は第一項に規定する酒類で同項に規定する方法により購入したと認められる者（以下この項及び次項において「免税酒類購入者」という。）について、同法第七十四条の四第三項、第七十四条の八及び第七十四条の十三の規定は免税酒類購入者と取引があると認められる者について、消費税法第五十九条の二の規定は第二項に規定する電磁的記録に記録された事項に基因して国税通則法第六十八条第一項及び第二項の規定が適用される場合について、それぞれ準用する。この場合において、同法第七十四条の四第一項中「酒類製造者等（酒類製造者（酒税法（昭和二十八年法律第六号）第七条第一項（酒類の製造免許）に規定する酒類製造者をいう。以下この条において同じ。）、酒母（同法第三条第二十四号（その他の用語の定義）に規定する酒母をいう。以下この条において同じ。）若しくはもろみ（同法第三条第二十五号に規定するもろみをいう。以下この条において同じ。）の製造者、酒類（同法第二条第一項（酒類の定義及び種類）に規定する酒類をいう。以下この条において同じ。）の販売業者又は特例申告者（同法第三十条の六第二項（納期限の延長）に規定する特例申告者をいう。第四号において同じ。）をいう。第三項において同じ。）」とあるのは「租税特別措置法第八十七条の六第一項に規定する酒類で同項に規定する方法により購入したと認められる者（以下この項及び第三項において「免税酒類購入者」という。）」と、「これらの者」とあるのは「免税酒類購入者」と、同項第四号中「酒類の販売業者又は特例申告者が所持する酒類」とあるのは「免税酒類購入者が所持する租税特別措置法第八十七条の六第一項の規定の適用を受けた酒類」と、同項第五号中「酒類、酒母若しくはもろみの製造、貯蔵若しくは販売又は酒類の保税地域からの引取り」とあるのは「前号に掲げる酒類」と、同項第六号中「酒類、酒母又はもろみの製造、貯蔵又は販売上必要な建築物、機械、器具、容器又は原料」とあるのは「第四号に掲げる酒類に係る容器」と、同条第二項中「前項第一号から第四号までに掲げる物件又はその原料」とあるのは「前項第四号に掲げる酒類」と、「これらの物件又はその原料」とあるのは「当該酒類」と、同条第三項中「酒類製造者等に原料を譲渡する義務があると認められる者その他自己の事業に関し酒類製造者等」とあるのは「免税酒類購入者」と、「これらの者」とあるのは「その者」と、消費税法第五十九条の二第一項中「事業者」とあるのは「租税特別措置法第八十七条の六第一項の規定により酒税の免除を受けた同法第二条第四項第二号に規定する酒類製造者」と、「電磁的記録（第八条第二項に規定する電磁的記録その他の政令で定めるものをいう。以下この項において同じ。）」とあるのは「同法第八十七条の六第二項に規定する電磁的記録」と、「消費税」とあるのは「酒税」と読み替えるものとする。
art-87-6/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-12
The provisions of Article 74-4, paragraph (1) (limited to the part pertaining to items (iv) through (vi)) and paragraph (2), Articles 74-8 through 74-11, and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person found to have purchased the liquor prescribed in paragraph (1) by the method prescribed in that paragraph (referred to as a "tax-free liquor purchaser" in this paragraph and the following paragraph); the provisions of Article 74-4, paragraph (3), Article 74-8, and Article 74-13 of that Act apply mutatis mutandis to a person found to have transactions with a tax-free liquor purchaser; and the provisions of Article 59-2 of the Consumption Tax Act apply mutatis mutandis to the case where the provisions of Article 68, paragraphs (1) and (2) of the Act on General Rules for National Taxes are applied on account of matters recorded in the electronic or magnetic records prescribed in paragraph (2). In this case, the phrase "a liquor manufacturer, etc. (meaning a liquor manufacturer (meaning a liquor manufacturer as prescribed in Article 7, paragraph (1) (Liquor Manufacturing License) of the Liquor Tax Act (Act No. 6 of 1953); the same applies hereinafter in this Article), a manufacturer of yeast starter (meaning yeast starter as prescribed in Article 3, item (xxiv) (Definitions of Other Terms) of that Act; the same applies hereinafter in this Article) or moromi mash (meaning moromi mash as prescribed in Article 3, item (xxv) of that Act; the same applies hereinafter in this Article), a seller of liquor (meaning liquor as prescribed in Article 2, paragraph (1) (Definition and Categories of Liquor) of that Act; the same applies hereinafter in this Article), or a special filer (meaning a special filer as prescribed in Article 30-6, paragraph (2) (Extension of Due Date for Payment) of that Act; the same applies in item (iv)); the same applies in paragraph (3))" in Article 74-4, paragraph (1) of that Act is deemed to be replaced with "a person found to have purchased the liquor prescribed in Article 87-6, paragraph (1) of the Act on Special Measures Concerning Taxation by the method prescribed in that paragraph (referred to as a "tax-free liquor purchaser" in this paragraph and paragraph (3))"; the phrase "these persons" with "tax-free liquor purchasers"; the phrase "liquor possessed by a seller of liquor or a special filer" in item (iv) of that paragraph with "liquor to which the provisions of Article 87-6, paragraph (1) of the Act on Special Measures Concerning Taxation have been applied and which is possessed by a tax-free liquor purchaser"; the phrase "the manufacture, storage or sale of liquor, yeast starter or moromi mash, or to the receipt of liquor from a bonded area" in item (v) of that paragraph with "the liquor listed in the preceding item"; the phrase "buildings, machinery, apparatus, containers or raw materials necessary for the manufacture, storage or sale of liquor, yeast starter or moromi mash" in item (vi) of that paragraph with "containers for the liquor listed in item (iv)"; the phrase "the articles listed in items (i) through (iv) of the preceding paragraph or their raw materials" in paragraph (2) of that Article with "the liquor listed in item (iv) of the preceding paragraph"; the phrase "those articles or raw materials" with "that liquor"; the phrase "a person found to be obliged to transfer raw materials to a liquor manufacturer, etc. or any other person found to have transactions with a liquor manufacturer, etc. in connection with that person's own business" in paragraph (3) of that Article with "a person found to have transactions with a tax-free liquor purchaser"; the phrase "these persons" with "that person"; the phrase "business operator" in Article 59-2, paragraph (1) of the Consumption Tax Act with "liquor manufacturer prescribed in Article 2, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation that has received an exemption from liquor tax pursuant to the provisions of Article 87-6, paragraph (1) of that Act"; the phrase "electronic or magnetic records (meaning the electronic or magnetic records prescribed in Article 8, paragraph (2) and other records specified by Cabinet Order; the same applies hereinafter in this paragraph)" with "the electronic or magnetic records prescribed in Article 87-6, paragraph (2) of that Act"; and the phrase "consumption tax" with "liquor tax".
machine translation, not official
**第十三項** 前項の規定により国税通則法第七十四条の四第一項（第四号から第六号までに係る部分に限る。以下この項において同じ。）及び第二項の規定が準用される免税酒類購入者は同条第一項に規定する酒類製造者等とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の四第一項及び第二項に係る部分に限る。）及び第百三十条の規定を、前項の規定により同法第七十四条の四第三項の規定が準用される免税酒類購入者と取引があると認められる者は同項に規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の四第三項に係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。
art-87-6/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-13
A tax-free liquor purchaser to whom the provisions of Article 74-4, paragraph (1) (limited to the part pertaining to items (iv) through (vi); the same applies hereinafter in this paragraph) and paragraph (2) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph is deemed to be a liquor manufacturer, etc. prescribed in paragraph (1) of that Article, and the provisions of Article 128 (limited to the parts of items (ii) and (iii) pertaining to Article 74-4, paragraphs (1) and (2) of that Act) and Article 130 of that Act apply to that purchaser; and a person found to have transactions with a tax-free liquor purchaser, to whom the provisions of Article 74-4, paragraph (3) of that Act apply mutatis mutandis pursuant to the preceding paragraph, is deemed to be a person prescribed in that paragraph, and the provisions of Article 128 (limited to the parts of items (ii) and (iii) pertaining to Article 74-4, paragraph (3) of that Act) and Article 130 of that Act apply to that person.
machine translation, not official
**第十四項** 税関長は、政令で定めるところにより、第三項本文の承認及び徴収に係る権限並びに同項本文の規定により直ちに徴収する酒税に関する法令の規定に基づく権限の一部を税関の支署その他の税関官署の長に委任することができる。
art-87-6/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-14
The director-general of a customs house may, pursuant to the provisions of Cabinet Order, delegate part of the authority concerning the approval and collection under the main clause of paragraph (3), and of the authority based on the provisions of laws and regulations concerning the liquor tax to be immediately collected pursuant to the provisions of the main clause of that paragraph, to the head of a branch customs or any other customs office.
machine translation, not official
**第十五項** 輸出酒類販売場の許可に関する事項その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-87-6/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-15 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-15
Matters concerning the permission for tax-free liquor shops and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
machine translation, not official
**第十六項** 第四項本文の規定に違反して同項ただし書の承認を受けないで同項に規定する酒類の譲渡等をしたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-87-6/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-16 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-16
Where a person has, in violation of the provisions of the main clause of paragraph (4), made a transfer, etc. of the liquor prescribed in that paragraph without obtaining the approval referred to in the proviso to that paragraph, the person who committed that violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less.
machine translation, not official
**第十七項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の罰金刑を科する。
art-87-6/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-17 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-17
If the representative of a corporation, or an agent, employee, or other worker of a corporation or individual, has committed the violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, not only is the offender punished, but that corporation or individual is also subject to the fine prescribed in that paragraph.
machine translation, not official
### 第八十七条の七 〔削除 / repealed〕
art-87-7 · https://japanlaw.org/en/special-taxation-measures-act/art-87-7 · https://japanlaw.org/l/332AC0000000026/art-87-7
**第一項** 削除
art-87-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-87-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-7/par-1
no English for this paragraph
### 第八十七条の八（みなし製造の規定の適用除外の特例） — Special Provisions on Exclusion from Application of the Provisions on Deemed Manufacture
caption: machine translation, not official
art-87-8 · https://japanlaw.org/en/special-taxation-measures-act/art-87-8 · https://japanlaw.org/l/332AC0000000026/art-87-8
**第一項** 酒税法第四十三条第一項から第九項までの規定は、政令で定めるところにより、酒場、料理店その他酒類を専ら自己の営業場において飲用に供することを業とする者がその営業場において飲用に供するため当該営業場において蒸留酒類（同法第三条第五号に規定する蒸留酒類をいう。次項において同じ。）と他の物品（酒類を除く。）との混和をする場合（同法第七条第一項の規定による酒類の製造免許を受けた者が当該製造免許を受けた製造場において当該混和をする場合又は同法第四十三条第十項の規定に該当する場合を除く。）については、適用しない。
art-87-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-87-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-8/par-1
The provisions of Article 43, paragraphs (1) through (9) of the Liquor Tax Act do not apply, pursuant to the provisions of Cabinet Order, in the case where a person engaged in the business of serving liquor for drinking exclusively at its own place of business, such as a bar or restaurant, mixes distilled liquor (meaning distilled liquor prescribed in Article 3, item (v) of that Act; the same applies in the following paragraph) with other goods (excluding liquor) at that place of business in order to serve it for drinking at that place of business (excluding the case where a person that has obtained a liquor manufacturing license pursuant to the provisions of Article 7, paragraph (1) of that Act carries out that mixing at the manufacturing site for which it has obtained that manufacturing license, or the case falling under the provisions of Article 43, paragraph (10) of that Act).
machine translation, not official
**第二項** 前項の規定の適用を受ける混和は、一年間（四月一日から翌年三月三十一日までの間をいう。）において当該混和をする蒸留酒類の数量が営業場ごとに一キロリットルを超えない範囲内で行うものに限るものとする。
art-87-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-87-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-87-8/par-2
Mixing to which the provisions of the preceding paragraph apply is limited to mixing carried out within the range in which the volume of distilled liquor so mixed in one year (meaning the period from April 1 to March 31 of the following year) does not exceed 1 kiloliter for each place of business.
machine translation, not official
**第三項** 第一項の規定の適用を受けた混和後の酒類は、当該混和をした営業場において飲用に供する場合を除き、譲り渡してはならない。
art-87-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-87-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-87-8/par-3
Liquor after mixing to which the provisions of paragraph (1) have been applied must not be transferred, except where it is served for drinking at the place of business where that mixing was carried out.
machine translation, not official
**第四項** 酒税法第四十六条、第四十七条第一項及び第四十八条（第一号を除く。）並びに国税通則法第七十四条の四第一項（第五号及び第六号に係る部分に限る。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は、第一項の規定の適用を受ける者について準用する。この場合において、酒税法第四十六条中「酒類製造者、酒母若しくはもろみの製造者、酒類の販売業者又は特例申告者」とあるのは「租税特別措置法第八十七条の八第一項の規定の適用を受ける者」と、「製造、貯蔵、販売（販売の代理又は媒介を含む。以下同じ。）又は保税地域からの引取り」とあるのは「同項の規定の適用を受ける混和」と、同法第四十七条第一項中「酒類製造者又は酒母若しくはもろみの製造者」とあるのは「租税特別措置法第八十七条の八第一項の規定の適用を受ける者」と、「製造場の位置、製造及び貯蔵の設備、製造の開始、休止及び終了並びに製造方法」とあるのは「同項の規定の適用を受ける混和の開始、休止及び終了並びに当該混和の方法」と、「その製造場」とあるのは「当該混和をする営業場」と、国税通則法第七十四条の四第一項中「酒類製造者等（酒類製造者（酒税法（昭和二十八年法律第六号）第七条第一項（酒類の製造免許）に規定する酒類製造者をいう。以下この条において同じ。）、酒母（同法第三条第二十四号（その他の用語の定義）に規定する酒母をいう。以下この条において同じ。）若しくはもろみ（同法第三条第二十五号に規定するもろみをいう。以下この条において同じ。）の製造者、酒類（同法第二条第一項（酒類の定義及び種類）に規定する酒類をいう。以下この条において同じ。）の販売業者又は特例申告者（同法第三十条の六第二項（納期限の延長）に規定する特例申告者をいう。第四号において同じ。）をいう。第三項において同じ。）」とあるのは「租税特別措置法第八十七条の八第一項の規定の適用を受ける者」と、同項第五号中「酒類、酒母若しくはもろみの製造、貯蔵若しくは販売又は酒類の保税地域からの引取り」とあるのは「租税特別措置法第八十七条の八第一項の規定の適用を受ける混和」と、同項第六号中「酒類、酒母又はもろみの製造、貯蔵又は販売上」とあるのは「租税特別措置法第八十七条の八第一項の規定の適用を受ける混和に」と読み替えるものとする。
art-87-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-87-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-87-8/par-4
The provisions of Article 46, Article 47, paragraph (1), and Article 48 (excluding item (i)) of the Liquor Tax Act and of Article 74-4, paragraph (1) (limited to the part pertaining to items (v) and (vi)), Articles 74-8 through 74-11, and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person to whom the provisions of paragraph (1) apply. In this case, the phrase "a liquor manufacturer, a manufacturer of yeast starter or moromi mash, a seller of liquor, or a special filer" in Article 46 of the Liquor Tax Act is deemed to be replaced with "a person to whom the provisions of Article 87-8, paragraph (1) of the Act on Special Measures Concerning Taxation apply"; the phrase "manufacture, storage, sale (including acting as an agent or intermediary for a sale; the same applies hereinafter), or receipt from a bonded area" with "mixing to which the provisions of that paragraph apply"; the phrase "a liquor manufacturer or a manufacturer of yeast starter or moromi mash" in Article 47, paragraph (1) of that Act with "a person to whom the provisions of Article 87-8, paragraph (1) of the Act on Special Measures Concerning Taxation apply"; the phrase "the location of the manufacturing site, the facilities for manufacture and storage, the commencement, suspension, and termination of manufacture, and the manufacturing method" with "the commencement, suspension, and termination of mixing to which the provisions of that paragraph apply, and the method of that mixing"; the phrase "its manufacturing site" with "the place of business where that mixing is carried out"; the phrase "a liquor manufacturer, etc. (meaning a liquor manufacturer (meaning a liquor manufacturer as prescribed in Article 7, paragraph (1) (Liquor Manufacturing License) of the Liquor Tax Act (Act No. 6 of 1953); the same applies hereinafter in this Article), a manufacturer of yeast starter (meaning yeast starter as prescribed in Article 3, item (xxiv) (Definitions of Other Terms) of that Act; the same applies hereinafter in this Article) or moromi mash (meaning moromi mash as prescribed in Article 3, item (xxv) of that Act; the same applies hereinafter in this Article), a seller of liquor (meaning liquor as prescribed in Article 2, paragraph (1) (Definition and Categories of Liquor) of that Act; the same applies hereinafter in this Article), or a special filer (meaning a special filer as prescribed in Article 30-6, paragraph (2) (Extension of Due Date for Payment) of that Act; the same applies in item (iv)); the same applies in paragraph (3))" in Article 74-4, paragraph (1) of the Act on General Rules for National Taxes with "a person to whom the provisions of Article 87-8, paragraph (1) of the Act on Special Measures Concerning Taxation apply"; the phrase "the manufacture, storage or sale of liquor, yeast starter or moromi mash, or to the receipt of liquor from a bonded area" in item (v) of that paragraph with "mixing to which the provisions of Article 87-8, paragraph (1) of the Act on Special Measures Concerning Taxation apply"; and the phrase "for the manufacture, storage or sale of liquor, yeast starter or moromi mash" in item (vi) of that paragraph with "for mixing to which the provisions of Article 87-8, paragraph (1) of the Act on Special Measures Concerning Taxation apply".
machine translation, not official
**第五項** 前項の規定により酒税法第四十六条及び第四十七条第一項並びに国税通則法第七十四条の四第一項（第五号及び第六号に係る部分に限る。以下この項において同じ。）の規定が準用される第一項の規定の適用を受ける者（前項の規定により準用される酒税法第四十八条（第一号を除く。）の規定により記帳の義務を承継する者を含む。）は、酒税法第四十六条及び第四十七条第一項並びに国税通則法第七十四条の四第一項の酒類製造者とみなして、酒税法第五十八条第一項第九号及び第十号（同法第四十七条第一項に係る部分に限る。）並びに国税通則法第百二十八条（第二号及び第三号中同法第七十四条の四第一項に係る部分に限る。）及び第百三十条の規定を適用する。
art-87-8/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-87-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-87-8/par-5
A person to whom the provisions of paragraph (1) apply and to whom the provisions of Article 46 and Article 47, paragraph (1) of the Liquor Tax Act and Article 74-4, paragraph (1) (limited to the part pertaining to items (v) and (vi); the same applies hereinafter in this paragraph) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph (including a person that succeeds to the obligation to keep records pursuant to the provisions of Article 48 (excluding item (i)) of the Liquor Tax Act as applied mutatis mutandis pursuant to the preceding paragraph) is deemed to be a liquor manufacturer referred to in Article 46 and Article 47, paragraph (1) of the Liquor Tax Act and Article 74-4, paragraph (1) of the Act on General Rules for National Taxes, and the provisions of Article 58, paragraph (1), items (ix) and (x) (limited to the part pertaining to Article 47, paragraph (1) of that Act) of the Liquor Tax Act and Article 128 (limited to the parts of items (ii) and (iii) pertaining to Article 74-4, paragraph (1) of that Act) and Article 130 of the Act on General Rules for National Taxes apply.
machine translation, not official
**第六項** 第三項の規定に違反したときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-87-8/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-87-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-87-8/par-6
Where a person has violated the provisions of paragraph (3), the person who committed that violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less.
machine translation, not official
**第七項** 前項の罪を犯した者には、情状により、拘禁刑及び罰金を併科することができる。
art-87-8/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-87-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-87-8/par-7
A person that has committed any of the crimes referred to in the preceding paragraph may be punished by both imprisonment and a fine, in accordance with the circumstances.
machine translation, not official
**第八項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して第六項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の罰金刑を科する。
art-87-8/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-87-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-87-8/par-8
If the representative of a corporation, or an agent, employee, or other worker of a corporation or individual, has committed the violation referred to in paragraph (6) in connection with the business or property of that corporation or individual, not only is the offender punished, but that corporation or individual is also subject to the fine prescribed in that paragraph.
machine translation, not official
## 第二節の二 たばこ税法の特例 — Section 2-2 Special Provisions on the Tobacco Tax Act
heading: machine translation, not official
ch-6/sec-2-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-2-2 · https://japanlaw.org/l/332AC0000000026/ch-6/sec-2-2
### 第八十八条（加熱式たばこに係るたばこ税の課税標準の特例） — Special Provisions on the Tax Base of Tobacco Tax on Heated Tobacco
caption: machine translation, not official
art-88 · https://japanlaw.org/en/special-taxation-measures-act/art-88 · https://japanlaw.org/l/332AC0000000026/art-88
**第一項** 令和八年四月一日以後に製造たばこの製造場から移出され、又は保税地域から引き取られる加熱式たばこ（たばこ税法第二条第二項第一号ホに掲げる加熱式たばこをいい、同法第八条第二項の規定により製造たばことみなされるものを含む。以下この項及び次項において同じ。）に係る同法第十条第一項の製造たばこの本数は、同条第三項の規定にかかわらず、次の各号に掲げる区分に応じ、当該各号に定める方法により換算した紙巻たばこ（同法第二条第二項第一号イに掲げる紙巻たばこをいう。以下この項及び次条において同じ。）の本数によるものとする。
art-88/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/art-88/par-1
The number of units of manufactured tobacco referred to in Article 10, paragraph (1) of the Tobacco Tax Act for heated tobacco (meaning heated tobacco listed in Article 2, paragraph (2), item (i), (e) of that Act, including that deemed to be manufactured tobacco pursuant to the provisions of Article 8, paragraph (2) of that Act; the same applies hereinafter in this paragraph and the following paragraph) shipped from a manufacturing site of manufactured tobacco or taken out of a bonded area on or after April 1, 2026 is to be, notwithstanding the provisions of paragraph (3) of that Article, the number of cigarettes (meaning cigarettes listed in Article 2, paragraph (2), item (i), (a) of that Act; the same applies hereinafter in this paragraph and the following Article) converted by the method specified in each of the following items in accordance with the categories listed in those items:
machine translation, not official
**一** 葉たばこ（たばこ事業法（昭和五十九年法律第六十八号）第二条第二号に規定する葉たばこをいう。）を原料の全部又は一部としたものを紙その他これに類する材料のもので巻いた加熱式たばこ（当該葉たばこを原料の全部又は一部としたものを財務省令で定めるところにより直接加熱することによつて喫煙の用に供されるものに限る。） 当該加熱式たばこの重量（フィルターその他の財務省令で定めるものに係る部分の重量を除く。以下この項及び第三項において同じ。）の〇・三五グラムをもつて紙巻たばこの一本に換算する方法。ただし、当該加熱式たばこの一本当たりの重量が〇・三五グラム未満である場合にあつては、当該加熱式たばこの一本をもつて紙巻たばこの一本に換算する方法
art-88/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-88/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88/par-1/item-1
heated tobacco made by wrapping, in paper or other similar material, a product using leaf tobacco (meaning leaf tobacco prescribed in Article 2, item (ii) of the Tobacco Business Act (Act No. 68 of 1984)) as all or part of its raw materials (limited to heated tobacco used for smoking by directly heating the product using that leaf tobacco as all or part of its raw materials, in the manner specified by Order of the Ministry of Finance): the method of converting every 0.35 grams of the weight of that heated tobacco (excluding the weight of the part pertaining to the filter and other parts specified by Order of the Ministry of Finance; the same applies hereinafter in this paragraph and paragraph (3)) into one cigarette; provided, however, that where the weight per stick of that heated tobacco is less than 0.35 grams, the method of converting one stick of that heated tobacco into one cigarette;
machine translation, not official
**二** 前号に掲げるもの以外の加熱式たばこ 当該加熱式たばこの重量の〇・二グラムをもつて紙巻たばこの一本に換算する方法。ただし、当該加熱式たばこの品目ごとの一個当たりの重量が四グラム未満である場合にあつては、当該加熱式たばこの品目ごとの一個をもつて紙巻たばこの二十本に換算する方法
art-88/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-88/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-88/par-1/item-2
heated tobacco other than that listed in the preceding item: the method of converting every 0.2 grams of the weight of that heated tobacco into one cigarette; provided, however, that where the weight per unit of each product item of that heated tobacco is less than 4 grams, the method of converting one unit of each product item of that heated tobacco into 20 cigarettes.
machine translation, not official
**第二項** 前項第二号に掲げる加熱式たばこ（たばこ税法第八条第二項の規定により製造たばことみなされるものに限る。）のうち、前項第一号に掲げる加熱式たばこと併せて喫煙の用に供されるものその他の政令で定めるものについては、同項第二号ただし書の規定は、適用しない。
art-88/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/art-88/par-2
With regard to heated tobacco listed in item (ii) of the preceding paragraph (limited to that deemed to be manufactured tobacco pursuant to the provisions of Article 8, paragraph (2) of the Tobacco Tax Act) that is used for smoking together with heated tobacco listed in item (i) of that paragraph, and other heated tobacco specified by Cabinet Order, the provisions of the proviso to item (ii) of that paragraph do not apply.
machine translation, not official
**第三項** 前二項に定めるもののほか、第一項の規定により重量を本数に換算する場合の計算その他前二項の規定の適用に関し必要な事項は、政令で定める。
art-88/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-88/par-3 · https://japanlaw.org/l/332AC0000000026/art-88/par-3
Beyond what is prescribed in the preceding two paragraphs, the calculation in the case of converting weight into a number of units pursuant to the provisions of paragraph (1) and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
machine translation, not official
### 第八十八条の二（入国者が輸入する紙巻たばこのたばこ税の税率の特例） — Special Provisions on the Tobacco Tax Rate for Cigarettes Imported by Persons Entering Japan
caption: machine translation, not official
art-88-2 · https://japanlaw.org/en/special-taxation-measures-act/art-88-2 · https://japanlaw.org/l/332AC0000000026/art-88-2
**第一項** たばこ税法第十一条第二項に規定する特定販売業者以外の者により保税地域から引き取られる製造たばこのうち、令和九年三月三十一日までに、本邦に入国する者がその入国の際に携帯して輸入し、又は政令で定めるところにより別送して輸入する紙巻たばこに係るたばこ税の税率は、同項の規定にかかわらず、千本につき一万四千五百円とする。
art-88-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-88-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-2/par-1
The rate of tobacco tax on cigarettes that, out of manufactured tobacco taken out of a bonded area by a person other than a specified seller prescribed in Article 11, paragraph (2) of the Tobacco Tax Act, a person entering Japan imports by March 31, 2027 by carrying them at the time of entry or by sending them separately pursuant to the provisions of Cabinet Order, is 14,500 yen per 1,000 cigarettes, notwithstanding the provisions of that paragraph.
machine translation, not official
**第二項** 前項の規定は、商業量に達する数量の紙巻たばこには適用しない。
art-88-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-88-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-2/par-2
The provisions of the preceding paragraph do not apply to cigarettes in a quantity that reaches a commercial quantity.
machine translation, not official
### 第八十八条の三（外航船等に積み込む製造たばこの免税） — Exemption from Tax for Manufactured Tobacco Loaded onto an Ocean-Going Vessel or Aircraft, etc.
caption: machine translation, not official
art-88-3 · https://japanlaw.org/en/special-taxation-measures-act/art-88-3 · https://japanlaw.org/l/332AC0000000026/art-88-3
**第一項** 製造たばこ製造者又は製造たばこを保税地域から引き取る者が、外航船等に船用品又は機用品として積み込むため、政令で定めるところによりその積み込もうとする港の所在地の所轄税関長の承認を受けた製造たばこを、製造たばこの製造場から移出し、又は保税地域から引き取る場合には、財務省令で定めるところにより、当該外航船等への積込みを輸出又は外国の船舶若しくは航空機への積込みとみなして、たばこ税法及び輸入品に対する内国消費税の徴収等に関する法律を適用する。
art-88-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-88-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-3/par-1
In the case where a manufacturer of manufactured tobacco or a person who takes manufactured tobacco out of a bonded area ships out from the manufacturing site of manufactured tobacco, or takes out of a bonded area, manufactured tobacco for which, in order to load it onto an ocean-going vessel or aircraft, etc. as ship's stores or aircraft stores, the person has obtained, pursuant to the provisions of Cabinet Order, the approval of the director-general of the customs house with jurisdiction over the place of the port at which the person intends to load it, the Tobacco Tax Act and the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods apply, pursuant to the provisions of Order of the Ministry of Finance, by deeming the loading onto that ocean-going vessel or aircraft, etc. to be an export or a loading onto a foreign vessel or aircraft.
machine translation, not official
**第二項** 第八十五条第二項及び第三項の規定は、前項の規定の適用を受けて外航船等に積み込まれた製造たばこのうち製造たばこの製造場から移出されたものについて準用する。この場合において、同条第二項中「消費税法」とあるのは「たばこ税法」と、「当該指定物品が当該各号に掲げる場合に該当することとなつた場所の所在地とし、当該指定物品の課税標準は、同法第二十八条第四項の規定にかかわらず、当該指定物品が前項の規定の適用を受けて事業者から譲渡された時における当該譲渡に係る同条第一項に規定する対価の額」とあるのは「当該製造たばこが当該各号に掲げる場合に該当することとなつた場所の所在地」と、同条第三項中「消費税法第四十七条第二項」とあるのは「たばこ税法第十八条第二項」と読み替えるものとする。
art-88-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-88-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-3/par-2
The provisions of Article 85, paragraphs (2) and (3) apply mutatis mutandis to manufactured tobacco that has been loaded onto an ocean-going vessel or aircraft, etc. through the application of the provisions of the preceding paragraph and that was shipped out from the manufacturing site of manufactured tobacco. In this case, the phrase "Consumption Tax Act" in paragraph (2) of that Article is deemed to be replaced with "Tobacco Tax Act"; the phrase "is the location of the place where the designated goods came to fall under the case listed in the relevant item, and the tax base of the designated goods is, notwithstanding the provisions of Article 28, paragraph (4) of that Act, the amount of consideration prescribed in paragraph (1) of that Article for the transfer at the time when the designated goods were transferred by an enterpriser through the application of the provisions of the preceding paragraph" in that paragraph is deemed to be replaced with "is the location of the place where the manufactured tobacco came to fall under the case listed in the relevant item"; and the phrase "Article 47, paragraph (2) of the Consumption Tax Act" in paragraph (3) of that Article is deemed to be replaced with "Article 18, paragraph (2) of the Tobacco Tax Act".
machine translation, not official
### 第八十八条の四 〔削除 / repealed〕
art-88-4 · https://japanlaw.org/en/special-taxation-measures-act/art-88-4 · https://japanlaw.org/l/332AC0000000026/art-88-4
**第一項** 削除
art-88-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-88-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-4/par-1
no English for this paragraph
## 第三節 揮発油税法及び地方揮発油税法の特例 — Section 3 Special Provisions of the Gasoline Tax Act and the Local Gasoline Tax Act
heading: machine translation, not official
ch-6/sec-3 · https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3 · https://japanlaw.org/l/332AC0000000026/ch-6/sec-3
### 第八十八条の五（用語の意義） — Meanings of the Terms
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art-88-5 · https://japanlaw.org/en/special-taxation-measures-act/art-88-5 · https://japanlaw.org/l/332AC0000000026/art-88-5
**第一項** この節において「揮発油」とは、揮発油税法第二条第一項に規定する揮発油（同法第六条又は次条の規定により揮発油とみなされる物を含む。）をいう。
art-88-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-88-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-5/par-1
The term "gasoline" as used in this Section means gasoline prescribed in Article 2, paragraph (1) of the Gasoline Tax Act (including anything deemed to be gasoline pursuant to the provisions of Article 6 of that Act or the following Article).
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### 第八十八条の六（みなし揮発油等の特例） — Special Provisions on Deemed Gasoline, etc.
caption: machine translation, not official
art-88-6 · https://japanlaw.org/en/special-taxation-measures-act/art-88-6 · https://japanlaw.org/l/332AC0000000026/art-88-6
**第一項** 炭化水素油（炭化水素とその他の物との混合物又は単一の炭化水素を含む。）と揮発油以外の物（揮発油税法第十六条又は第十六条の二に規定する揮発油のうち灯油に該当するものを含む。）とを混和して、揮発油（同法第二条第一項に規定する揮発油に限る。）以外の炭化水素油（炭化水素以外の物を含有するものを含み、温度十五度において〇・八七六二以下の比重を有するもののうち、政令で定める分留性状の試験方法による九十パーセント留出温度が二百六十七度以下で、当該試験方法による初留点が温度百十度までの範囲内で政令で定める温度未満のものに限る。以下この条において「揮発油類似品」という。）とした場合（同法第六条の規定に該当する場合を除く。）は、当該混和を製造とみなし、当該揮発油類似品を揮発油とみなして、揮発油税法、地方揮発油税法及び国税通則法を適用する。
art-88-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-88-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-6/par-1
In the case where hydrocarbon oil (including a mixture of hydrocarbons and other substances or a single hydrocarbon) is blended with anything other than gasoline (including gasoline prescribed in Article 16 or Article 16-2 of the Gasoline Tax Act that falls under kerosene) to make hydrocarbon oil other than gasoline (limited to gasoline prescribed in Article 2, paragraph (1) of that Act) (including that containing anything other than hydrocarbons, and limited to that which, out of those having a specific gravity of 0.8762 or less at a temperature of 15 degrees, has a 90 percent distillation temperature of 267 degrees or less under the test method for distillation characteristics specified by Cabinet Order and an initial boiling point under that test method of less than the temperature specified by Cabinet Order within the range up to a temperature of 110 degrees; referred to as a "gasoline-like product" in this Article) (excluding the case falling under the provisions of Article 6 of that Act), the Gasoline Tax Act, the Local Gasoline Tax Act and the Act on General Rules for National Taxes apply by deeming the blending to be manufacture and deeming the gasoline-like product to be gasoline.
machine translation, not official
**第二項** 揮発油類似品（揮発油税法第六条の規定により揮発油とみなされるものを除く。以下この項において同じ。）が保税地域から引き取られる場合には、当該揮発油類似品を揮発油とみなし、当該揮発油類似品を引き取る者を揮発油を引き取る者とみなして、揮発油税法、地方揮発油税法及び国税通則法を適用する。
art-88-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-88-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-6/par-2
In the case where a gasoline-like product (excluding that deemed to be gasoline pursuant to the provisions of Article 6 of the Gasoline Tax Act; the same applies in this paragraph) is taken out of a bonded area, the Gasoline Tax Act, the Local Gasoline Tax Act and the Act on General Rules for National Taxes apply by deeming the gasoline-like product to be gasoline and deeming the person taking out the gasoline-like product to be a person taking out gasoline.
machine translation, not official
### 第八十八条の七（バイオエタノール等揮発油に係る課税標準の特例） — Special Provisions on the Tax Base for Gasoline Blended with Bioethanol, etc.
caption: machine translation, not official
art-88-7 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7 · https://japanlaw.org/l/332AC0000000026/art-88-7
**第一項** 揮発油等の品質の確保等に関する法律（昭和五十一年法律第八十八号）第十二条の五第一項第三号に規定する揮発油特定加工業者又は同法第十七条の三第一項に規定する揮発油生産業者が、次のいずれかに掲げる物品（当該物品であることにつき、第五項又は第六項の規定により経済産業大臣が証明したものに限る。以下この項及び第九項において「証明済バイオエタノール等」という。）と揮発油（次に掲げる物品のうち証明済バイオエタノール等以外のもの又は次に掲げる物品以外のアルコール含有物若しくはエチル―ターシャリ―ブチルエーテルを混和して製造した揮発油を除く。）とを混和して製造した揮発油であつて同法第十三条に規定する揮発油規格に適合するもの（以下この条において「バイオエタノール等揮発油」という。）を、令和十年三月三十一日までに、その製造場（政令で定める場所を除く。）から移出する場合における当該バイオエタノール等揮発油に係る揮発油税法第八条第一項の規定の適用については、当該バイオエタノール等揮発油の数量から当該バイオエタノール等揮発油に混和された第一号及び第二号に掲げる物品に含まれるエタノール並びに当該バイオエタノール等揮発油に混和された第三号に掲げる物品の原料となつたエタノールの数量に相当する数量を控除した数量を当該製造場から移出した揮発油の数量とみなして、同項の規定を適用する。
art-88-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1
With regard to the application of the provisions of Article 8, paragraph (1) of the Gasoline Tax Act to gasoline blended with bioethanol, etc. in the case where a specified gasoline processor prescribed in Article 12-5, paragraph (1), item (iii) of the Act on the Quality Control of Gasoline and Other Fuels (Act No. 88 of 1976) or a gasoline producer prescribed in Article 17-3, paragraph (1) of that Act ships out, by March 31, 2028, from its manufacturing site (excluding a place specified by Cabinet Order), gasoline that it has manufactured by blending any of the goods listed in the following items (limited to goods certified by the Minister of Economy, Trade and Industry pursuant to the provisions of paragraph (5) or paragraph (6) as being those goods; referred to as "certified bioethanol, etc." in this paragraph and paragraph (9)) with gasoline (excluding gasoline manufactured by blending, out of the goods listed in the following items, those other than certified bioethanol, etc., or alcohol-containing substances or ethyl tertiary-butyl ether other than the goods listed in the following items), and that conforms to the gasoline standards prescribed in Article 13 of that Act (referred to as "gasoline blended with bioethanol, etc." in this Article), the provisions of that paragraph apply by deeming the quantity obtained by deducting, from the quantity of that gasoline blended with bioethanol, etc., the quantity equivalent to the quantity of the ethanol contained in the goods listed in items (i) and (ii) blended into that gasoline blended with bioethanol, etc. and of the ethanol that became the raw material of the goods listed in item (iii) blended into that gasoline blended with bioethanol, etc., to be the quantity of gasoline shipped out from that manufacturing site:
machine translation, not official
**一** バイオエタノール（アルコール（アルコール事業法（平成十二年法律第三十六号）第二条第一項に規定するアルコールをいう。次号において同じ。）のうち、動植物に由来する有機物（原油、石油ガス、可燃性天然ガス及び石炭並びにこれらから製造されるものを除く。）から製造されたものをいい、同号に掲げる物品に該当するものを除く。第五項、第六項及び第九項において同じ。）
art-88-7/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-1
bioethanol (meaning, out of alcohol (meaning alcohol prescribed in Article 2, paragraph (1) of the Ethanol Business Act (Act No. 36 of 2000); the same applies in the following item), that manufactured from organic matter derived from animals or plants (excluding crude oil, petroleum gas, combustible natural gas and coal, and things manufactured from them), and excluding that falling under the goods listed in that item; the same applies in paragraphs (5), (6) and (9));
machine translation, not official
**二** カーボンリサイクルエタノール（アルコールのうち、廃棄物の処分その他の行為により発生したガスに含まれる炭素の酸化物又は大気中の炭素の酸化物を用いて製造されたものであつて財務省令で定めるものをいう。第五項及び第六項において同じ。）
art-88-7/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-2
carbon-recycled ethanol (meaning, out of alcohol, that manufactured using carbon oxides contained in gas generated through the disposal of waste or other acts, or carbon oxides in the atmosphere, which is specified by Order of the Ministry of Finance; the same applies in paragraphs (5) and (6));
machine translation, not official
**三** エチル―ターシャリ―ブチルエーテル（前二号に掲げる物品以外のアルコール含有物を原料の一部としたものを除く。第五項及び第六項において同じ。）
art-88-7/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-3
ethyl tertiary-butyl ether (excluding that using, as part of its raw materials, alcohol-containing substances other than the goods listed in the preceding two items; the same applies in paragraphs (5) and (6)).
machine translation, not official
**第二項** 前項の規定は、同項の移出をした揮発油の製造者（次項前段の届出をした者に限る。）が、当該移出をした日の属する月分の揮発油税法第十条第一項の規定による申告書（地方揮発油税法第七条第一項の規定によるものを含み、揮発油税法第十条第一項に規定する期限内に提出するものに限る。第八十九条の二第二項、第八十九条の三第二項及び第六項並びに第九十条第二項及び第六項において同じ。）に当該揮発油の移出に関する明細書を添付する場合に限り、適用する。
art-88-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-2
The provisions of the preceding paragraph apply only in the case where the manufacturer of the gasoline that made the shipment out referred to in that paragraph (limited to a person who has given the notification referred to in the first sentence of the following paragraph) attaches a written statement concerning the shipment out of that gasoline to the return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month that includes the day on which it made the shipment out (including a return under the provisions of Article 7, paragraph (1) of the Local Gasoline Tax Act, and limited to a return filed within the time limit prescribed in Article 10, paragraph (1) of the Gasoline Tax Act; the same applies in Article 89-2, paragraph (2), Article 89-3, paragraphs (2) and (6) and Article 90, paragraphs (2) and (6)).
machine translation, not official
**第三項** 第一項の規定の適用を受けようとする者は、政令で定めるところにより、同項の規定の適用を受けようとする製造場ごとに、製造場の所在地その他の政令で定める事項を当該製造場の所在地の所轄税務署長に届け出なければならない。同項の規定の適用を受けることをやめようとする場合も、また同様とする。
art-88-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-3
A person who seeks the application of the provisions of paragraph (1) must, pursuant to the provisions of Cabinet Order, notify the district director with jurisdiction over the location of the manufacturing site of the location of the manufacturing site and other matters specified by Cabinet Order, for each manufacturing site for which the person seeks the application of the provisions of that paragraph. The same applies in the case where the person intends to cease receiving the application of the provisions of that paragraph.
machine translation, not official
**第四項** 前項後段の規定による届出があつた場合において、同項前段の規定による届出は、同項後段の届出があつた日の属する月の翌月末日までは、なおその効力を有する。
art-88-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-4
In the case where a notification under the provisions of the second sentence of the preceding paragraph has been given, the notification under the provisions of the first sentence of that paragraph remains in force until the last day of the month following the month that includes the day on which the notification referred to in the second sentence of that paragraph was given.
machine translation, not official
**第五項** 第一項の規定の適用を受けようとする者又はバイオエタノール等揮発油を揮発油税法第十四条第一項の規定の適用を受けて移出する者は、政令で定めるところにより、バイオエタノール等揮発油の製造に係るバイオエタノール、カーボンリサイクルエタノール又はエチル―ターシャリ―ブチルエーテルの混和を行おうとするときまでに、当該バイオエタノール、当該カーボンリサイクルエタノール又は当該エチル―ターシャリ―ブチルエーテルが第一項第一号、第二号又は第三号に掲げる物品に該当するものであることにつき、経済産業大臣の証明を受けなければならない。ただし、当該混和に用いるバイオエタノール、カーボンリサイクルエタノール又はエチル―ターシャリ―ブチルエーテルが次項の規定により経済産業大臣が証明したものである場合は、この限りでない。
art-88-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-5
A person who seeks the application of the provisions of paragraph (1) or a person who ships out gasoline blended with bioethanol, etc. through the application of the provisions of Article 14, paragraph (1) of the Gasoline Tax Act must, pursuant to the provisions of Cabinet Order, obtain the certification of the Minister of Economy, Trade and Industry that the bioethanol, carbon-recycled ethanol or ethyl tertiary-butyl ether falls under the goods listed in paragraph (1), item (i), (ii) or (iii), by the time the person is to blend the bioethanol, carbon-recycled ethanol or ethyl tertiary-butyl ether for the manufacture of gasoline blended with bioethanol, etc.; provided, however, that this does not apply in the case where the bioethanol, carbon-recycled ethanol or ethyl tertiary-butyl ether used for the blending has been certified by the Minister of Economy, Trade and Industry pursuant to the provisions of the following paragraph.
machine translation, not official
**第六項** バイオエタノールをバイオエタノール等揮発油の製造者に譲渡する者又はカーボンリサイクルエタノール若しくはエチル―ターシャリ―ブチルエーテルの製造者若しくは輸入者は、政令で定めるところにより、当該バイオエタノール、当該カーボンリサイクルエタノール又は当該エチル―ターシャリ―ブチルエーテルが第一項第一号、第二号又は第三号に掲げる物品に該当するものであることにつき、経済産業大臣の証明を受けることができる。
art-88-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-6
A person who transfers bioethanol to a manufacturer of gasoline blended with bioethanol, etc., or a manufacturer or importer of carbon-recycled ethanol or ethyl tertiary-butyl ether may, pursuant to the provisions of Cabinet Order, obtain the certification of the Minister of Economy, Trade and Industry that the bioethanol, carbon-recycled ethanol or ethyl tertiary-butyl ether falls under the goods listed in paragraph (1), item (i), (ii) or (iii).
machine translation, not official
**第七項** 税務署長は、揮発油税又は地方揮発油税の取締り上必要があると認めるときは、バイオエタノール等揮発油の製造者に対し、その製造し、若しくは移出したバイオエタノール等揮発油の数量又は所持するバイオエタノール等揮発油の数量その他政令で定める事項について、報告を求めることができる。
art-88-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-7
When a district director finds it necessary for the control of gasoline tax or local gasoline tax, the district director may request a manufacturer of gasoline blended with bioethanol, etc. to report on the quantity of gasoline blended with bioethanol, etc. that it has manufactured or shipped out, or the quantity of gasoline blended with bioethanol, etc. in its possession, and other matters specified by Cabinet Order.
machine translation, not official
**第八項** 第一項の規定の適用がある場合における揮発油税法の規定の適用については、同法第八条第二項中「揮発油の数量」とあるのは「揮発油の数量（租税特別措置法（昭和三十二年法律第二十六号）第八十八条の七第一項の製造場において同項に規定するバイオエタノール等揮発油が消費される場合（第五条第一項本文の規定の適用がある場合に限る。）には、同法第八十八条の七第一項の製造場から移出した揮発油の数量とみなされる数量）」と、同法第十条第一項第四号中「第八条第一項」とあるのは「租税特別措置法第八十八条の七第一項のエタノールの数量に相当する数量及び第八条第一項」とする。
art-88-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-8
With regard to the application of the provisions of the Gasoline Tax Act in the case where the provisions of paragraph (1) apply, the phrase "the quantity of gasoline" in Article 8, paragraph (2) of that Act is deemed to be replaced with "the quantity of gasoline (in the case where gasoline blended with bioethanol, etc. prescribed in Article 88-7, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) is consumed at the manufacturing site referred to in that paragraph (limited to the case where the provisions of the main clause of Article 5, paragraph (1) apply), the quantity deemed to be the quantity of gasoline shipped out from the manufacturing site referred to in Article 88-7, paragraph (1) of that Act)", and the phrase "Article 8, paragraph (1)" in Article 10, paragraph (1), item (iv) of that Act is deemed to be replaced with "the quantity equivalent to the quantity of ethanol referred to in Article 88-7, paragraph (1) of the Act on Special Measures Concerning Taxation and Article 8, paragraph (1)".
machine translation, not official
**第九項** 揮発油税法第二十四条及び第二十五条第二号並びに国税通則法第七十四条の五第二号（ロ及びニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定はバイオエタノールをバイオエタノール等揮発油の製造者に譲渡する者又は証明済バイオエタノール等（第一項第一号に掲げる物品に係るものを除く。）の製造者、輸入者若しくは販売業者について、同法第七十四条の五第二号ハの規定はバイオエタノール等揮発油の製造者について、それぞれ準用する。この場合において、揮発油税法第二十四条中「揮発油の製造者若しくは販売業者、特例申告者又は第十六条の三第一項若しくは第十六条の五第一項に規定する揮発油をこれらの規定に規定する場所に移入した者」とあるのは「バイオエタノールをバイオエタノール等揮発油の製造者に譲渡する者又は証明済バイオエタノール等（租税特別措置法第八十八条の七第一項第一号に掲げる物品に係るものを除く。）の製造者、輸入者若しくは販売業者」と、「揮発油の製造、」とあるのは「同項各号に掲げる物品の製造、」と、国税通則法第七十四条の五第二号イ中「揮発油（同法第二条第一項（定義）に規定する揮発油（同法第六条（揮発油等とみなす場合）の規定により揮発油とみなされる物を含む。）」とあるのは「物品（租税特別措置法第八十八条の七第一項各号に掲げる物品」と、同号ハ中「イに規定する者」とあるのは「バイオエタノール等揮発油の製造者又はイに規定する者」と、「揮発油又はロに規定する揮発油」とあるのは「物品」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
art-88-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-9
The provisions of Article 24 and Article 25, item (ii) of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (b) and (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person who transfers bioethanol to a manufacturer of gasoline blended with bioethanol, etc. or a manufacturer, importer or seller of certified bioethanol, etc. (excluding that relating to the goods listed in paragraph (1), item (i)), and the provisions of Article 74-5, item (ii), (c) of that Act apply mutatis mutandis to a manufacturer of gasoline blended with bioethanol, etc., respectively. In this case, the phrase "a manufacturer or seller of gasoline, a special filer, or a person who has brought gasoline prescribed in Article 16-3, paragraph (1) or Article 16-5, paragraph (1) into the place prescribed in those provisions" in Article 24 of the Gasoline Tax Act is deemed to be replaced with "a person who transfers bioethanol to a manufacturer of gasoline blended with bioethanol, etc. or a manufacturer, importer or seller of certified bioethanol, etc. (excluding that relating to the goods listed in Article 88-7, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation)", and the phrase "the manufacture of gasoline," in that Article is deemed to be replaced with "the manufacture of the goods listed in the items of that paragraph,"; the phrase "gasoline (meaning gasoline prescribed in Article 2, paragraph (1) (Definitions) of that Act (including anything deemed to be gasoline pursuant to the provisions of Article 6 (Cases Deemed to Be Gasoline, etc.) of that Act)" in Article 74-5, item (ii), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "goods (meaning the goods listed in the items of Article 88-7, paragraph (1) of the Act on Special Measures Concerning Taxation"; and the phrase "the person prescribed in (a)" in (c) of that item is deemed to be replaced with "a manufacturer of gasoline blended with bioethanol, etc. or the person prescribed in (a)", and the phrase "gasoline or the gasoline prescribed in (b)" in (c) of that item is deemed to be replaced with "goods"; in addition, the necessary technical replacement of terms is specified by Cabinet Order.
machine translation, not official
**第十項** 前項の規定により揮発油税法第二十四条及び国税通則法第七十四条の五第二号（ロ及びニを除く。）の規定が準用される同項のバイオエタノールをバイオエタノール等揮発油の製造者に譲渡する者又は同項の証明済バイオエタノール等の製造者、輸入者若しくは販売業者（同項の規定により準用される揮発油税法第二十五条第二号の規定により記帳の義務を承継する者を含む。）は揮発油税法第二十四条に規定する者とそれぞれみなして同法第二十八条第六号及び第二十九条第一項並びに国税通則法第百二十八条（第二号中同法第七十四条の五第二号イ及びハに係る部分並びに第三号中同条第二号イに係る部分に限る。）及び第百三十条の規定を、前項の規定により同法第七十四条の五第二号ハの規定が準用される同項のバイオエタノール等揮発油の製造者は同号ハに規定する者とみなして同法第百二十八条（第二号中同法第七十四条の五第二号ハに係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。
art-88-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-10
A person who transfers bioethanol to a manufacturer of gasoline blended with bioethanol, etc. as referred to in the preceding paragraph, or a manufacturer, importer or seller of certified bioethanol, etc. as referred to in that paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 25, item (ii) of the Gasoline Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (b) and (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in Article 24 of the Gasoline Tax Act and the provisions of Article 28, item (vi) and Article 29, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (a) and (c) of that Act and the part of item (iii) relating to item (ii), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that person, and a manufacturer of gasoline blended with bioethanol, etc. as referred to in the preceding paragraph to whom the provisions of Article 74-5, item (ii), (c) of that Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph is deemed to be the person prescribed in (c) of that item and the provisions of Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (c) of that Act) and Article 130 of that Act apply to that manufacturer, respectively.
machine translation, not official
**第十一項** 前各項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
art-88-7/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-11
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
machine translation, not official
### 第八十九条 〔削除 / repealed〕
art-89 · https://japanlaw.org/en/special-taxation-measures-act/art-89 · https://japanlaw.org/l/332AC0000000026/art-89
**第一項** 削除
art-89/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/art-89/par-1
no English for this paragraph
### 第八十九条の二（石油化学製品の製造のため消費される揮発油の免税等） — Exemption from Tax for Gasoline Consumed for the Manufacture of Petrochemical Products, etc.
caption: machine translation, not official
art-89-2 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2 · https://japanlaw.org/l/332AC0000000026/art-89-2
**第一項** エチレンその他の政令で定める石油化学製品の製造のため政令で定める用途に揮発油を消費することについて揮発油税法第五条第一項又は地方揮発油税法第五条第一項の規定の適用がある場合において、当該製品の製造者が、当該揮発油を当該消費に充てるときは、その消費に係る揮発油税及び地方揮発油税を免除する。
art-89-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-1
In the case where the provisions of Article 5, paragraph (1) of the Gasoline Tax Act or Article 5, paragraph (1) of the Local Gasoline Tax Act apply to the consumption of gasoline for a use specified by Cabinet Order for the manufacture of ethylene or other petrochemical products specified by Cabinet Order, when the manufacturer of those products uses that gasoline for that consumption, the gasoline tax and local gasoline tax on that consumption are exempted.
machine translation, not official
**第二項** 前項の規定は、同項の規定に該当する製造者が、当該揮発油を消費した日の属する月分の揮発油税法第十条第一項の規定による申告書に当該揮発油の消費に関する明細書及び当該揮発油を消費して製造した製品の製造につき、政令で定める事項を記載した書類を添付しない場合には、適用しない。
art-89-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-2
The provisions of the preceding paragraph do not apply in the case where the manufacturer falling under the provisions of that paragraph does not attach, to the return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month that includes the day on which it consumed that gasoline, a written statement concerning the consumption of that gasoline and a document stating the matters specified by Cabinet Order concerning the manufacture of the products manufactured by consuming that gasoline.
machine translation, not official
**第三項** 税務署長は、取締り上必要があると認めるときは、第一項の規定に該当する製造者に対し、同項に規定する用途に消費する揮発油及びこれを消費して製造した製品をそれぞれ他の揮発油及び製品と区別して貯蔵すべきこと並びに政令で定めるところにより当該用途に消費する揮発油の消費に関する事項及び当該揮発油を消費して製造した製品の製造、貯蔵又は販売に関する事項を帳簿に記載すべきことを命ずることができる。
art-89-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-3
When a district director finds it necessary for control purposes, the district director may order a manufacturer falling under the provisions of paragraph (1) to store the gasoline to be consumed for the use prescribed in that paragraph and the products manufactured by consuming it separately from other gasoline and products, respectively, and to enter in books, pursuant to the provisions of Cabinet Order, matters concerning the consumption of the gasoline to be consumed for that use and matters concerning the manufacture, storage or sale of the products manufactured by consuming that gasoline.
machine translation, not official
**第四項** 第一項の規定の適用を受けて製造された石油化学製品（当該石油化学製品を原料として製造された石油化学製品を含む。）のうちベンゾールその他の政令で定めるもの（以下この条において「特定石油化学製品」という。）が、当該特定石油化学製品の製造場において、フェノール若しくは合成ゴムの製造用その他の政令で定める用途（以下この項において「指定用途」という。）以外の用途に消費をされ、又は当該製造場から移出（直接外国に向けてする移出を除く。以下この条において同じ。）をされた場合には、当該特定石油化学製品の製造者が、当該消費又は移出をした時に、当該消費又は移出に係る特定石油化学製品の製造のため消費されたものとして政令で定めるところにより算出した数量の揮発油を当該製造場において消費し、又は当該製造場から移出したものとみなして、揮発油税法（第四章及び第五章の規定（第二十五条第一号及び第二十六条の規定を除く。）並びにこれらの規定に係る罰則を除く。）及び地方揮発油税法を適用する。ただし、当該移出が指定用途に供する場所（指定用途に供する特定石油化学製品又は輸出の目的その他の政令で定める目的に充てるための特定石油化学製品を蔵置するための場所を含む。）への移出である場合には、この限りでない。
art-89-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4
In the case where, out of petrochemical products manufactured through the application of the provisions of paragraph (1) (including petrochemical products manufactured using those petrochemical products as raw materials), benzol or other products specified by Cabinet Order (referred to as a "specified petrochemical product" in this Article) are consumed at the manufacturing site of those specified petrochemical products for a use other than the manufacture of phenol or synthetic rubber or other uses specified by Cabinet Order (referred to as a "designated use" in this paragraph), or are shipped out (excluding shipment directly to a foreign country; the same applies hereinafter in this Article) from that manufacturing site, the Gasoline Tax Act (excluding the provisions of Chapters IV and V (excluding the provisions of Article 25, item (i) and Article 26) and the penal provisions relating to those provisions) and the Local Gasoline Tax Act apply by deeming the manufacturer of those specified petrochemical products to have consumed at that manufacturing site, or shipped out from that manufacturing site, at the time of that consumption or shipment, gasoline in the quantity calculated pursuant to the provisions of Cabinet Order as having been consumed for the manufacture of the specified petrochemical products relating to that consumption or shipment; provided, however, that this does not apply in the case where that shipment is a shipment to a place where they are used for a designated use (including a place for storing specified petrochemical products to be used for a designated use or specified petrochemical products to be used for the purpose of export or other purposes specified by Cabinet Order).
machine translation, not official
**第五項** 前項の場合において、同項の製造者が揮発油の製造者でないときは、これを揮発油の製造者とみなし、同項の製造場が揮発油の製造場でないときは、これを揮発油の製造場とみなす。
art-89-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-5
In the case referred to in the preceding paragraph, if the manufacturer referred to in that paragraph is not a manufacturer of gasoline, it is deemed to be a manufacturer of gasoline, and if the manufacturing site referred to in that paragraph is not a manufacturing site of gasoline, it is deemed to be a manufacturing site of gasoline.
machine translation, not official
**第六項** 第四項ただし書の規定は、同項ただし書の移出をした特定石油化学製品の製造者が、その製造場ごとに、毎月（当該製造場からの当該移出がない月を除く。）、政令で定めるところにより、その月中に当該製造場から移出をした特定石油化学製品の数量その他政令で定める事項を記載した書面を、翌月末日までに、その製造場の所在地の所轄税務署長に提出し、かつ、当該書面に、当該特定石油化学製品が同項ただし書の規定に該当するものであること及び当該場所に移入されたことを証する書類として政令で定める書類を添付する場合に限り、適用する。
art-89-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-6
The provisions of the proviso to paragraph (4) apply only in the case where the manufacturer of specified petrochemical products that has made the shipment out referred to in the proviso to that paragraph submits, for each of its manufacturing sites, every month (excluding a month in which there is no such shipment out from that manufacturing site), pursuant to the provisions of Cabinet Order, a document stating the quantity of specified petrochemical products shipped out from that manufacturing site during that month and other matters specified by Cabinet Order to the district director with jurisdiction over the location of that manufacturing site by the last day of the following month, and attaches to that document the documents specified by Cabinet Order as documents proving that those specified petrochemical products fall under the provisions of the proviso to that paragraph and that they have been brought into that place.
machine translation, not official
**第七項** 揮発油税法第十四条第四項の規定は、前項の場合について準用する。この場合において、同条第四項中「第一項」とあるのは「租税特別措置法第八十九条の二第四項ただし書」と、「揮発油」とあるのは「特定石油化学製品」と、「同項各号に定める場所」とあるのは「同項ただし書に規定する場所」と、「第二項」とあるのは「同条第六項」と読み替えるものとする。
art-89-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-7
The provisions of Article 14, paragraph (4) of the Gasoline Tax Act apply mutatis mutandis to the case referred to in the preceding paragraph. In this case, the phrase "paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "the proviso to Article 89-2, paragraph (4) of the Act on Special Measures Concerning Taxation"; the term "gasoline" is deemed to be replaced with "specified petrochemical products"; the phrase "the place specified in the items of that paragraph" is deemed to be replaced with "the place prescribed in the proviso to that paragraph"; and the phrase "paragraph (2)" is deemed to be replaced with "paragraph (6) of that Article".
machine translation, not official
**第八項** 揮発油税法第十四条第六項、第七項（移入の理由に係る部分を除く。）及び第八項の規定は、第四項ただし書の規定に該当する特定石油化学製品を移入した場合について準用する。この場合において、同条第六項から第八項までの規定中「第一項」とあるのは「租税特別措置法第八十九条の二第四項ただし書」と、「揮発油」とあるのは「特定石油化学製品」と、「同項の」とあるのは「同項ただし書の」と、「同項各号に定める場所」とあるのは「同項ただし書に規定する場所」と読み替えるものとする。
art-89-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-8
The provisions of Article 14, paragraphs (6), (7) (excluding the part concerning the reason for bringing in) and (8) of the Gasoline Tax Act apply mutatis mutandis to the case where specified petrochemical products falling under the provisions of the proviso to paragraph (4) have been brought in. In this case, the phrase "paragraph (1)" in the provisions of paragraphs (6) through (8) of that Article is deemed to be replaced with "the proviso to Article 89-2, paragraph (4) of the Act on Special Measures Concerning Taxation"; the term "gasoline" is deemed to be replaced with "specified petrochemical products"; the phrase "of that paragraph" is deemed to be replaced with "of the proviso to that paragraph"; and the phrase "the place specified in the items of that paragraph" is deemed to be replaced with "the place prescribed in the proviso to that paragraph".
machine translation, not official
**第九項** 前項の規定により揮発油税法第十四条第六項、第七項（移入の理由に係る部分を除く。）及び第八項の規定が準用される前項の特定石油化学製品を移入した者は、同条第七項に規定する者とみなして、同法第二十八条第三号及び第二十九条の規定を適用する。
art-89-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-9
A person who has brought in the specified petrochemical products referred to in the preceding paragraph, to whom the provisions of Article 14, paragraphs (6), (7) (excluding the part concerning the reason for bringing in) and (8) of the Gasoline Tax Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in paragraph (7) of that Article, and the provisions of Article 28, item (iii) and Article 29 of that Act apply to that person.
machine translation, not official
**第十項** 揮発油税法第十三条の二、第二十四条及び第二十五条第二号並びに地方揮発油税法第十四条の二並びに国税通則法第七十四条の五第二号（ニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は特定石油化学製品の製造者及び販売業者について、同法第七十四条の五第二号ニ、第七十四条の八及び第七十四条の十三の規定は特定石油化学製品の製造者又は販売業者に原料を譲渡する義務があると認められる者その他自己の事業に関し特定石油化学製品の製造者又は販売業者と取引があると認められる者について、それぞれ準用する。この場合において、揮発油税法第十三条の二中「第三条及び第十条から第十二条の二まで」とあるのは「租税特別措置法第八十九条の二第四項」と、同法第二十四条中「揮発油の」とあるのは「特定石油化学製品の」と、「若しくは販売業者、特例申告者又は第十六条の三第一項若しくは第十六条の五第一項に規定する揮発油をこれらの規定に規定する場所に移入した者」とあるのは「又は販売業者」と、「、販売又は保税地域からの引取り」とあるのは「又は販売」と、地方揮発油税法第十四条の二中「第五条及び第七条」とあるのは「租税特別措置法第八十九条の二第四項」と、国税通則法第七十四条の五第二号イ中「揮発油（同法第二条第一項（定義）に規定する揮発油（同法第六条（揮発油等とみなす場合）の規定により揮発油とみなされる物を含む。）をいう。以下この号において同じ。）」とあり、並びに同号ロ及びハ中「揮発油」とあるのは「特定石油化学製品」と読み替えるものとする。
art-89-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-10
The provisions of Article 13-2, Article 24 and Article 25, item (ii) of the Gasoline Tax Act, Article 14-2 of the Local Gasoline Tax Act, and Article 74-5, item (ii) (excluding (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to manufacturers and sellers of specified petrochemical products, and the provisions of Article 74-5, item (ii), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer raw materials to a manufacturer or seller of specified petrochemical products or any other person found to have transactions with a manufacturer or seller of specified petrochemical products in connection with that person's business, respectively. In this case, the phrase "Article 3 and Articles 10 through 12-2" in Article 13-2 of the Gasoline Tax Act is deemed to be replaced with "Article 89-2, paragraph (4) of the Act on Special Measures Concerning Taxation"; the phrase "of gasoline" in Article 24 of that Act is deemed to be replaced with "of specified petrochemical products", the phrase "or seller, a special filer, or a person who has brought gasoline prescribed in Article 16-3, paragraph (1) or Article 16-5, paragraph (1) into the place prescribed in those provisions" in that Article is deemed to be replaced with "or seller", and the phrase ", sale or taking out of a bonded area" in that Article is deemed to be replaced with "or sale"; the phrase "Articles 5 and 7" in Article 14-2 of the Local Gasoline Tax Act is deemed to be replaced with "Article 89-2, paragraph (4) of the Act on Special Measures Concerning Taxation"; and the phrase "gasoline (meaning gasoline prescribed in Article 2, paragraph (1) (Definitions) of that Act (including anything deemed to be gasoline pursuant to the provisions of Article 6 (Cases Deemed to Be Gasoline, etc.) of that Act); the same applies hereinafter in this item)" in Article 74-5, item (ii), (a) of the Act on General Rules for National Taxes and the term "gasoline" in (b) and (c) of that item are deemed to be replaced with "specified petrochemical products".
machine translation, not official
**第十一項** 前項の規定により揮発油税法第二十四条及び国税通則法第七十四条の五第二号（ニを除く。）の規定が準用される同項の特定石油化学製品の製造者及び販売業者（同項の規定により準用される揮発油税法第二十五条第二号の規定により記帳の義務を承継する者を含む。）は揮発油税法第二十四条に規定する者とみなして同法第二十八条第六号及び第二十九条並びに国税通則法第百二十八条（第二号中同法第七十四条の五第二号イからハまでに係る部分及び第三号中同条第二号イに係る部分に限る。）及び第百三十条の規定を、同項の規定により同法第七十四条の五第二号ニの規定が準用される同項の特定石油化学製品の製造者又は販売業者に原料を譲渡する義務があると認められる者その他自己の事業に関し特定石油化学製品の製造者又は販売業者と取引があると認められる者は同号ニに規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の五第二号ニに係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。
art-89-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-11
A manufacturer or seller of specified petrochemical products as referred to in the preceding paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 25, item (ii) of the Gasoline Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in Article 24 of the Gasoline Tax Act and the provisions of Article 28, item (vi) and Article 29 of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (a) through (c) of that Act and the part of item (iii) relating to item (ii), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that person, and a person found to be obliged to transfer raw materials to a manufacturer or seller of specified petrochemical products as referred to in that paragraph or any other person found to have transactions with a manufacturer or seller of specified petrochemical products in connection with that person's business, to whom the provisions of Article 74-5, item (ii), (d) of that Act apply mutatis mutandis pursuant to the provisions of that paragraph, is deemed to be the person prescribed in (d) of that item and the provisions of Article 128 (limited to the part of items (ii) and (iii) relating to Article 74-5, item (ii), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
machine translation, not official
**第十二項** 第四項ただし書の規定に該当する特定石油化学製品の移入をした同項ただし書に規定する場所が次に掲げる場所に該当する場合において、同項ただし書の移出をした特定石油化学製品の製造者が、当該特定石油化学製品につき、当該移出をした日の属する月分の第六項の規定による書面を同項に規定する期限内に提出し、かつ、政令で定めるところにより、当該特定石油化学製品が第四項ただし書の規定に該当するものであること及び当該場所に移入されたことについての明細を明らかにしているときは、第六項の規定にかかわらず、第四項ただし書の規定を適用する。
art-89-2/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12
In the case where the place prescribed in the proviso to paragraph (4) into which specified petrochemical products falling under the provisions of the proviso to that paragraph have been brought falls under any of the following places, if the manufacturer of specified petrochemical products that has made the shipment out referred to in the proviso to that paragraph has, with regard to those specified petrochemical products, submitted the document under the provisions of paragraph (6) for the month that includes the day on which it made that shipment out within the time limit prescribed in that paragraph, and has, pursuant to the provisions of Cabinet Order, clarified the details showing that those specified petrochemical products fall under the provisions of the proviso to paragraph (4) and that they have been brought into that place, the provisions of the proviso to paragraph (4) apply notwithstanding the provisions of paragraph (6):
machine translation, not official
**一** 当該特定石油化学製品を移出した者と当該特定石油化学製品を当該場所に移入した者が同一である場合における当該移入をした場所
art-89-2/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12/item-1
the place into which the specified petrochemical products have been brought, in the case where the person who shipped out those specified petrochemical products and the person who brought those specified petrochemical products into that place are the same;
machine translation, not official
**二** 前号の規定に該当するもののほか、当該特定石油化学製品の製造者が移出する当該特定石油化学製品が継続して移入される場所で、当該製造者が、政令で定めるところにより、当該移出をする製造場の所在地の所轄税務署長の承認を受けたもの
art-89-2/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12/item-2
beyond what falls under the provisions of the preceding item, a place into which the specified petrochemical products shipped out by the manufacturer of those specified petrochemical products are continuously brought, for which that manufacturer has obtained, pursuant to the provisions of Cabinet Order, the approval of the district director with jurisdiction over the location of the manufacturing site from which it makes that shipment out.
machine translation, not official
**第十三項** 第八項において準用する揮発油税法第十四条第七項の場合において、同項に規定する場所が同項に規定する特定石油化学製品を継続して移入する場所であり、かつ、当該特定石油化学製品を移入する者が、政令で定めるところにより、当該場所の所在地の所轄税務署長の承認を受けたときは、同項の規定にかかわらず、同項に規定する書類の提出を要しない。
art-89-2/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-13
In the case referred to in Article 14, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to paragraph (8), if the place prescribed in that paragraph is a place into which the specified petrochemical products prescribed in that paragraph are continuously brought, and the person bringing in those specified petrochemical products has obtained, pursuant to the provisions of Cabinet Order, the approval of the district director with jurisdiction over the location of that place, the submission of the documents prescribed in that paragraph is not required, notwithstanding the provisions of that paragraph.
machine translation, not official
**第十四項** 第十二項第二号又は前項の承認の申請があつた場合において、これらの規定に規定する事実がないと認められるとき、又は当該申請をした者若しくは当該申請に係る場所につき揮発油税及び地方揮発油税の保全上不適当と認められる事情があるときは、税務署長は、その承認を与えないことができる。
art-89-2/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-14
In the case where an application for the approval referred to in paragraph (12), item (ii) or the preceding paragraph has been filed, when it is found that the facts prescribed in those provisions do not exist, or when there are circumstances in which the person who filed the application or the place to which the application relates is found to be inappropriate for securing gasoline tax and local gasoline tax, the district director may refuse to grant the approval.
machine translation, not official
**第十五項** 税務署長は、第十二項第二号又は第十三項の承認を受けた者について、これらの規定に規定する事実がなくなつたと認められるとき、又は揮発油税及び地方揮発油税の保全上不適当と認められる事情が生じたときは、その承認を取り消すことができる。
art-89-2/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-15
When it is found, with regard to a person who has obtained the approval referred to in paragraph (12), item (ii) or paragraph (13), that the facts prescribed in those provisions have ceased to exist, or when circumstances have arisen in which that person is found to be inappropriate for securing gasoline tax and local gasoline tax, the district director may revoke the approval.
machine translation, not official
**第十六項** 第十二項第二号又は第十三項の承認を受けた者は、これらの規定の適用を受ける必要がなくなつたときは、政令で定めるところにより、その旨を記載した届出書を当該承認をした税務署長に提出しなければならない。この場合において、その届出書の提出があつたときは、その承認は、その効力を失うものとする。
art-89-2/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-16
When a person who has obtained the approval referred to in paragraph (12), item (ii) or paragraph (13) no longer needs to receive the application of those provisions, the person must, pursuant to the provisions of Cabinet Order, submit a written notification stating that fact to the district director who granted that approval. In this case, when the written notification has been submitted, the approval ceases to be effective.
machine translation, not official
**第十七項** 第十二項から前項までに定めるもののほか、第十二項又は第十三項の規定の適用に関し必要な事項は、政令で定める。
art-89-2/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-17 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-17
Beyond what is provided for in paragraph (12) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (12) or (13) are specified by Cabinet Order.
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### 第八十九条の三（移出に係る揮発油の特定用途免税） — Exemption from Tax for Specified Uses of Gasoline Shipped Out
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art-89-3 · https://japanlaw.org/en/special-taxation-measures-act/art-89-3 · https://japanlaw.org/l/332AC0000000026/art-89-3
**第一項** 揮発油の製造者がゴムの溶剤用その他製造に直接供する用途で政令で定めるものに供される揮発油（第八十八条の六の規定により揮発油とみなされる揮発油類似品を除く。以下この条において同じ。）でその用途に応じ政令で定める規格を有するものを、その製造場から当該用途に供する場所へ移出する場合には、当該移出に係る揮発油税及び地方揮発油税を免除する。
art-89-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-89-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-1
In the case where a manufacturer of gasoline ships out gasoline that is to be used for a use specified by Cabinet Order as a use directly for manufacture, such as a solvent for rubber (excluding a gasoline-like product deemed to be gasoline pursuant to the provisions of Article 88-6; the same applies hereinafter in this Article), and that meets the standards specified by Cabinet Order according to that use, from its manufacturing site to a place where it is used for that use, the gasoline tax and local gasoline tax on that shipment out are exempted.
machine translation, not official
**第二項** 前項の規定は、同項の移出をした揮発油の製造者が、当該移出をした日の属する月分の揮発油税法第十条第一項の規定による申告書に当該揮発油の移出に関する明細書並びに当該揮発油が前項に規定する用途に供される揮発油に該当すること及び当該揮発油が同項に規定する用途に供する場所に移入されたことを証する書類として政令で定める書類を添付しない場合には、適用しない。
art-89-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-89-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-2
The provisions of the preceding paragraph do not apply in the case where the manufacturer of gasoline that has made the shipment out referred to in that paragraph does not attach, to the return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month that includes the day on which it made that shipment out, a written statement concerning the shipment out of that gasoline and the documents specified by Cabinet Order as documents proving that the gasoline falls under gasoline to be used for the use prescribed in the preceding paragraph and that the gasoline has been brought into a place where it is used for the use prescribed in that paragraph.
machine translation, not official
**第三項** 揮発油税法第十四条第三項及び第四項の規定は、前項の場合について準用する。
art-89-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-89-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-3
The provisions of Article 14, paragraphs (3) and (4) of the Gasoline Tax Act apply mutatis mutandis to the case referred to in the preceding paragraph.
machine translation, not official
**第四項** 揮発油税法第十四条第七項及び第二十四条並びに国税通則法第七十四条の五第二号（ニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は第一項の規定の適用を受けた揮発油を移入した者について、同法第七十四条の五第二号ニ、第七十四条の八及び第七十四条の十三の規定は同項の規定の適用を受けた揮発油を移入した者に揮発油を譲渡する義務があると認められる者その他自己の事業に関し同項の規定の適用を受けた揮発油を移入した者と取引があると認められる者について、それぞれ準用する。
art-89-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-89-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-4
The provisions of Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person who has brought in gasoline to which the provisions of paragraph (1) have been applied, and the provisions of Article 74-5, item (ii), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer gasoline to a person who has brought in gasoline to which the provisions of that paragraph have been applied or any other person found to have transactions with a person who has brought in gasoline to which the provisions of that paragraph have been applied in connection with that person's business, respectively.
machine translation, not official
**第五項** 前項の規定により揮発油税法第十四条第七項及び第二十四条並びに国税通則法第七十四条の五第二号（ニを除く。）の規定が準用される前項の揮発油を移入した者は揮発油税法第十四条第七項及び第二十四条に規定する者とみなして同法第二十八条第三号及び第六号並びに第二十九条並びに国税通則法第百二十八条（第二号中同法第七十四条の五第二号イからハまでに係る部分及び第三号中同条第二号イに係る部分に限る。）及び第百三十条の規定を、前項の規定により同法第七十四条の五第二号ニの規定が準用される同項の揮発油を移入した者に揮発油を譲渡する義務があると認められる者その他自己の事業に関し同項の揮発油を移入した者と取引があると認められる者は同号ニに規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の五第二号ニに係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。
art-89-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-89-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-5
A person who has brought in the gasoline referred to in the preceding paragraph, to whom the provisions of Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and the provisions of Article 28, items (iii) and (vi) and Article 29 of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (a) through (c) of that Act and the part of item (iii) relating to item (ii), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that person, and a person found to be obliged to transfer gasoline to a person who has brought in the gasoline referred to in that paragraph or any other person found to have transactions with a person who has brought in the gasoline referred to in that paragraph in connection with that person's business, to whom the provisions of Article 74-5, item (ii), (d) of that Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in (d) of that item and the provisions of Article 128 (limited to the part of items (ii) and (iii) relating to Article 74-5, item (ii), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
machine translation, not official
**第六項** 第一項の規定に該当する揮発油の移入をした同項に規定する場所が次に掲げる場所に該当する場合において、同項の移出をした揮発油の製造者が、当該揮発油につき、当該移出をした日の属する月分の揮発油税法第十条第一項の規定による申告書に当該揮発油の移出に関する明細書を添付し、かつ、政令で定めるところにより、当該揮発油が第一項に規定する用途に供される揮発油に該当すること及び当該揮発油が当該場所に移入されたことについての明細を明らかにしているときは、第二項の規定にかかわらず、第一項の規定を適用する。
art-89-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-89-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-6
In the case where the place prescribed in paragraph (1) into which gasoline falling under the provisions of that paragraph has been brought falls under any of the following places, if the manufacturer of gasoline that has made the shipment out referred to in that paragraph has, with regard to that gasoline, attached a written statement concerning the shipment out of that gasoline to the return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month that includes the day on which it made that shipment out, and has, pursuant to the provisions of Cabinet Order, clarified the details showing that the gasoline falls under gasoline to be used for the use prescribed in paragraph (1) and that the gasoline has been brought into that place, the provisions of paragraph (1) apply notwithstanding the provisions of paragraph (2):
machine translation, not official
**一** 当該揮発油を移出した者と当該揮発油を当該場所に移入した者が同一である場合における当該移入をした場所
art-89-3/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-89-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-6/item-1
the place into which the gasoline has been brought, in the case where the person who shipped out that gasoline and the person who brought that gasoline into that place are the same;
machine translation, not official
**二** 前号の規定に該当するもののほか、当該揮発油の製造者が移出する当該揮発油が継続して移入される場所で、当該製造者が、政令で定めるところにより、当該移出をする製造場の所在地の所轄税務署長の承認を受けたもの
art-89-3/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-89-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-6/item-2
beyond what falls under the provisions of the preceding item, a place into which the gasoline shipped out by the manufacturer of that gasoline is continuously brought, for which that manufacturer has obtained, pursuant to the provisions of Cabinet Order, the approval of the district director with jurisdiction over the location of the manufacturing site from which it makes that shipment out.
machine translation, not official
**第七項** 第四項において準用する揮発油税法第十四条第七項の場合において、同項に規定する場所が同項に規定する揮発油を継続して移入する場所であり、かつ、当該揮発油を移入する者が、政令で定めるところにより、当該場所の所在地の所轄税務署長の承認を受けたときは、同項の規定にかかわらず、同項に規定する書類の提出を要しない。
art-89-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-89-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-7
In the case referred to in Article 14, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to paragraph (4), if the place prescribed in that paragraph is a place into which the gasoline prescribed in that paragraph is continuously brought, and the person bringing in that gasoline has obtained, pursuant to the provisions of Cabinet Order, the approval of the district director with jurisdiction over the location of that place, the submission of the documents prescribed in that paragraph is not required, notwithstanding the provisions of that paragraph.
machine translation, not official
**第八項** 第六項第二号又は前項の承認の申請があつた場合において、これらの規定に規定する事実がないと認められるとき、又は当該申請をした者若しくは当該申請に係る場所につき揮発油税及び地方揮発油税の保全上不適当と認められる事情があるときは、税務署長は、その承認を与えないことができる。
art-89-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-89-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-8
In the case where an application for the approval referred to in paragraph (6), item (ii) or the preceding paragraph has been filed, when it is found that the facts prescribed in those provisions do not exist, or when there are circumstances in which the person who filed the application or the place to which the application relates is found to be inappropriate for securing gasoline tax and local gasoline tax, the district director may refuse to grant the approval.
machine translation, not official
**第九項** 税務署長は、第六項第二号又は第七項の承認を受けた者について、これらの規定に規定する事実がなくなつたと認められるとき、又は揮発油税及び地方揮発油税の保全上不適当と認められる事情が生じたときは、その承認を取り消すことができる。
art-89-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-89-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-9
When it is found, with regard to a person who has obtained the approval referred to in paragraph (6), item (ii) or paragraph (7), that the facts prescribed in those provisions have ceased to exist, or when circumstances have arisen in which that person is found to be inappropriate for securing gasoline tax and local gasoline tax, the district director may revoke the approval.
machine translation, not official
**第十項** 第六項第二号又は第七項の承認を受けた者は、これらの規定の適用を受ける必要がなくなつたときは、政令で定めるところにより、その旨を記載した届出書を当該承認をした税務署長に提出しなければならない。この場合において、その届出書の提出があつたときは、その承認は、その効力を失うものとする。
art-89-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-89-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-10
When a person who has obtained the approval referred to in paragraph (6), item (ii) or paragraph (7) no longer needs to receive the application of those provisions, the person must, pursuant to the provisions of Cabinet Order, submit a written notification stating that fact to the district director who granted that approval. In this case, when the written notification has been submitted, the approval ceases to be effective.
machine translation, not official
**第十一項** 第六項から前項までに定めるもののほか、第六項又は第七項の規定の適用に関し必要な事項は、政令で定める。
art-89-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-89-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-11
Beyond what is provided for in paragraph (6) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (6) or (7) are specified by Cabinet Order.
machine translation, not official
**第十二項** 第一項の規定の適用を受けた揮発油を移入した者が当該揮発油を同項の規定の適用に係る用途以外の用途に消費し、又は譲り渡したときは、当該移入した場所を揮発油の製造場と、当該消費又は譲渡を移出と、その者を揮発油の製造者とみなして、揮発油税法及び地方揮発油税法を適用する。この場合における課税標準は、揮発油税法第八条第一項の規定にかかわらず、当該揮発油の数量とし、同法第十条第一項に規定する申告書（地方揮発油税法第七条第一項の規定によるものを含む。）は、揮発油税法第十条第一項の規定にかかわらず、その消費し、又は譲り渡した日から十日以内に提出し、当該揮発油税及び地方揮発油税は、当該申告書の提出期限内に、国に納付しなければならない。
art-89-3/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-89-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-12
When a person who has brought in gasoline to which the provisions of paragraph (1) have been applied consumes that gasoline for a use other than the use relating to the application of the provisions of that paragraph, or transfers it, the Gasoline Tax Act and the Local Gasoline Tax Act apply by deeming the place into which it was brought to be a manufacturing site of gasoline, that consumption or transfer to be a shipment out, and that person to be a manufacturer of gasoline. In this case, the tax base is, notwithstanding the provisions of Article 8, paragraph (1) of the Gasoline Tax Act, the quantity of that gasoline, and the return prescribed in Article 10, paragraph (1) of that Act (including a return under the provisions of Article 7, paragraph (1) of the Local Gasoline Tax Act) must be filed, notwithstanding the provisions of Article 10, paragraph (1) of the Gasoline Tax Act, within 10 days from the day on which the person consumed or transferred it, and that gasoline tax and local gasoline tax must be paid to the national government within the time limit for filing that return.
machine translation, not official
**第十三項** 前項の規定による譲渡が、政令で定めるところにより、当該移入した場所の所在地の所轄税務署長の承認を受け、当該移入に係る揮発油の用途と同一の用途に供するため行われるときは、当該譲渡に係る揮発油については、当該移入した場所を揮発油の製造場と、当該譲渡を移出と、当該移入した者を揮発油の製造者とみなして、同項後段の規定にかかわらず、第一項から第三項までの規定を適用する。
art-89-3/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-89-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-13
When a transfer under the provisions of the preceding paragraph is made, with the approval of the district director with jurisdiction over the location of the place into which the gasoline was brought obtained pursuant to the provisions of Cabinet Order, for the purpose of using it for the same use as the use of the gasoline relating to that bringing in, the provisions of paragraphs (1) through (3) apply to the gasoline relating to that transfer, notwithstanding the provisions of the second sentence of that paragraph, by deeming the place into which it was brought to be a manufacturing site of gasoline, that transfer to be a shipment out, and the person who brought it in to be a manufacturer of gasoline.
machine translation, not official
### 第八十九条の四（引取りに係る揮発油の特定用途免税） — Exemption from Tax for Specified Uses of Gasoline Taken Out
caption: machine translation, not official
art-89-4 · https://japanlaw.org/en/special-taxation-measures-act/art-89-4 · https://japanlaw.org/l/332AC0000000026/art-89-4
**第一項** 前条第一項に規定する用途に供する揮発油（第八十八条の六第二項の規定により揮発油とみなされる揮発油類似品を除く。以下この条において同じ。）でその用途に応じ政令で定める規格を有するものを、保税地域から引き取ろうとする場合において、当該引き取ろうとする者が政令で定めるところにより、納税地の所轄税関長の承認を受けて当該揮発油を引き取るときは、当該引取りに係る揮発油税及び地方揮発油税を免除する。
art-89-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-89-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-4/par-1
In the case where a person intends to take out of a bonded area gasoline to be used for the use prescribed in paragraph (1) of the preceding Article (excluding a gasoline-like product deemed to be gasoline pursuant to the provisions of Article 88-6, paragraph (2); the same applies hereinafter in this Article) that meets the standards specified by Cabinet Order according to that use, when the person intending to take it out takes out that gasoline with the approval of the director-general of the customs house with jurisdiction over the place for tax payment, obtained pursuant to the provisions of Cabinet Order, the gasoline tax and local gasoline tax on that taking out are exempted.
machine translation, not official
**第二項** 揮発油税法第十四条第七項及び第二十四条並びに国税通則法第七十四条の五第二号（ニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は前項の規定の適用を受けた揮発油を前条第一項に規定する用途に供しようとする場所に移入した者について、同法第七十四条の五第二号ニ、第七十四条の八及び第七十四条の十三の規定は前項の規定の適用を受けた揮発油を前条第一項に規定する用途に供しようとする場所に移入した者に揮発油を譲渡する義務があると認められる者その他自己の事業に関し前項の規定の適用を受けた揮発油を同条第一項に規定する用途に供しようとする場所に移入した者と取引があると認められる者について、それぞれ準用する。
art-89-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-89-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-89-4/par-2
The provisions of Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person who has brought gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article, and the provisions of Article 74-5, item (ii), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer gasoline to a person who has brought gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article or any other person found to have transactions, in connection with that person's business, with a person who has brought gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of that Article, respectively.
machine translation, not official
**第三項** 前項の規定により揮発油税法第十四条第七項及び第二十四条並びに国税通則法第七十四条の五第二号（ニを除く。）の規定が準用される前項の揮発油を同項の場所に移入した者は揮発油税法第十四条第七項及び第二十四条に規定する者とみなして同法第二十八条第三号及び第六号並びに第二十九条並びに国税通則法第百二十八条（第二号中同法第七十四条の五第二号イからハまでに係る部分及び第三号中同条第二号イに係る部分に限る。）及び第百三十条の規定を、前項の規定により同法第七十四条の五第二号ニの規定が準用される同項の揮発油を同項の場所に移入した者に揮発油を譲渡する義務があると認められる者その他自己の事業に関し同項の揮発油を同項の場所に移入した者と取引があると認められる者は同号ニに規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の五第二号ニに係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。
art-89-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-89-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-89-4/par-3
A person who has brought the gasoline referred to in the preceding paragraph into the place referred to in that paragraph, to whom the provisions of Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and the provisions of Article 28, items (iii) and (vi) and Article 29 of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (a) through (c) of that Act and the part of item (iii) relating to item (ii), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that person, and a person found to be obliged to transfer gasoline to a person who has brought the gasoline referred to in that paragraph into the place referred to in that paragraph or any other person found to have transactions, in connection with that person's business, with a person who has brought the gasoline referred to in that paragraph into the place referred to in that paragraph, to whom the provisions of Article 74-5, item (ii), (d) of that Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in (d) of that item and the provisions of Article 128 (limited to the part of items (ii) and (iii) relating to Article 74-5, item (ii), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
machine translation, not official
**第四項** 揮発油税法第十四条の三第二項及び第四項の規定は第一項の承認について、同条第七項及び第八項の規定は第一項の承認を受けて引き取つた揮発油で、税関長が指定した期限内に前条第一項に規定する用途に供しようとする場所に移入されたことの証明書の提出がないものについて、それぞれ準用する。この場合において、同法第十四条の三第七項中「揮発油税」とあるのは、「揮発油税及び地方揮発油税」と読み替えるものとする。
art-89-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-89-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-4/par-4
The provisions of Article 14-3, paragraphs (2) and (4) of the Gasoline Tax Act apply mutatis mutandis to the approval referred to in paragraph (1), and the provisions of paragraphs (7) and (8) of that Article apply mutatis mutandis to gasoline taken out with the approval referred to in paragraph (1) for which no certificate that it has been brought into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article has been submitted within the time limit designated by the director-general of the customs house, respectively. In this case, the term "gasoline tax" in Article 14-3, paragraph (7) of that Act is deemed to be replaced with "gasoline tax and local gasoline tax".
machine translation, not official
**第五項** 前条第十二項及び第十三項の規定は、第一項の規定の適用を受けた揮発油を同条第一項に規定する用途に供しようとする場所に移入した者について準用する。
art-89-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-89-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-89-4/par-5
The provisions of paragraphs (12) and (13) of the preceding Article apply mutatis mutandis to a person who has brought gasoline to which the provisions of paragraph (1) have been applied into a place where it is to be used for the use prescribed in paragraph (1) of that Article.
machine translation, not official
### 第九十条（移出に係るみなし揮発油の特定用途免税） — Exemption from Tax for Specified Uses of Deemed Gasoline Shipped Out
caption: machine translation, not official
art-90 · https://japanlaw.org/en/special-taxation-measures-act/art-90 · https://japanlaw.org/l/332AC0000000026/art-90
**第一項** 揮発油の製造者が、第八十八条の六の規定により揮発油とみなされる揮発油類似品（以下この条において「みなし揮発油」という。）のうち、塗料の製造用その他の政令で定める用途に供されるものでその用途に応じ政令で定める規格を有するものを、その製造場から当該用途に供する場所へ移出する場合には、当該移出に係る揮発油税及び地方揮発油税を免除する。
art-90/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-1
In the case where a manufacturer of gasoline ships out, out of gasoline-like products deemed to be gasoline pursuant to the provisions of Article 88-6 (referred to as "deemed gasoline" in this Article), those that are to be used for the manufacture of paint or other uses specified by Cabinet Order and that meet the standards specified by Cabinet Order according to that use, from its manufacturing site to a place where they are used for that use, the gasoline tax and local gasoline tax on that shipment out are exempted.
machine translation, not official
**第二項** 前項の規定は、同項の移出をした揮発油の製造者が、当該移出をした日の属する月分の揮発油税法第十条第一項の規定による申告書に当該みなし揮発油の移出に関する明細書並びに当該みなし揮発油が前項に規定する規格を有するものであること及び当該みなし揮発油が同項に規定する用途に供する場所に移入されたことを証する書類として政令で定める書類を添付しない場合には、適用しない。
art-90/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-2
The provisions of the preceding paragraph do not apply in the case where the manufacturer of gasoline that has made the shipment out referred to in that paragraph does not attach, to the return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month that includes the day on which it made that shipment out, a written statement concerning the shipment out of that deemed gasoline and the documents specified by Cabinet Order as documents proving that the deemed gasoline meets the standards prescribed in the preceding paragraph and that the deemed gasoline has been brought into a place where it is used for the use prescribed in that paragraph.
machine translation, not official
**第三項** 揮発油税法第十四条第三項及び第四項の規定は、前項の場合について準用する。
art-90/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/art-90/par-3
The provisions of Article 14, paragraphs (3) and (4) of the Gasoline Tax Act apply mutatis mutandis to the case referred to in the preceding paragraph.
machine translation, not official
**第四項** 揮発油税法第十四条第七項及び第二十四条並びに国税通則法第七十四条の五第二号（ニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は第一項の規定の適用を受けたみなし揮発油を移入した者について、同法第七十四条の五第二号ニ、第七十四条の八及び第七十四条の十三の規定は同項の規定の適用を受けたみなし揮発油を移入した者にみなし揮発油を譲渡する義務があると認められる者その他自己の事業に関し同項の規定の適用を受けたみなし揮発油を移入した者と取引があると認められる者について、それぞれ準用する。
art-90/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/art-90/par-4
The provisions of Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person who has brought in deemed gasoline to which the provisions of paragraph (1) have been applied, and the provisions of Article 74-5, item (ii), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer deemed gasoline to a person who has brought in deemed gasoline to which the provisions of that paragraph have been applied or any other person found to have transactions with a person who has brought in deemed gasoline to which the provisions of that paragraph have been applied in connection with that person's business, respectively.
machine translation, not official
**第五項** 前項の規定により揮発油税法第十四条第七項及び第二十四条並びに国税通則法第七十四条の五第二号（ニを除く。）の規定が準用される前項のみなし揮発油を移入した者は揮発油税法第十四条第七項及び第二十四条に規定する者とみなして同法第二十八条第三号及び第六号並びに第二十九条並びに国税通則法第百二十八条（第二号中同法第七十四条の五第二号イからハまでに係る部分及び第三号中同条第二号イに係る部分に限る。）及び第百三十条の規定を、前項の規定により同法第七十四条の五第二号ニの規定が準用される同項のみなし揮発油を移入した者にみなし揮発油を譲渡する義務があると認められる者その他自己の事業に関し同項のみなし揮発油を移入した者と取引があると認められる者は同号ニに規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の五第二号ニに係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。
art-90/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/art-90/par-5
A person who has brought in the deemed gasoline referred to in the preceding paragraph, to whom the provisions of Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and the provisions of Article 28, items (iii) and (vi) and Article 29 of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (a) through (c) of that Act and the part of item (iii) relating to item (ii), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that person, and a person found to be obliged to transfer deemed gasoline to a person who has brought in the deemed gasoline referred to in that paragraph or any other person found to have transactions with a person who has brought in the deemed gasoline referred to in that paragraph in connection with that person's business, to whom the provisions of Article 74-5, item (ii), (d) of that Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in (d) of that item and the provisions of Article 128 (limited to the part of items (ii) and (iii) relating to Article 74-5, item (ii), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
machine translation, not official
**第六項** 第一項の規定に該当するみなし揮発油の移入をした同項に規定する場所が次に掲げる場所に該当する場合において、同項の移出をした揮発油の製造者が、当該みなし揮発油につき、当該移出をした日の属する月分の揮発油税法第十条第一項の規定による申告書に当該みなし揮発油の移出に関する明細書を添付し、かつ、政令で定めるところにより、当該みなし揮発油が第一項に規定する規格を有するものであること及び当該みなし揮発油が当該場所に移入されたことについての明細を明らかにしているときは、第二項の規定にかかわらず、第一項の規定を適用する。
art-90/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/art-90/par-6
In the case where the place prescribed in paragraph (1) into which deemed gasoline falling under the provisions of that paragraph has been brought falls under any of the following places, if the manufacturer of gasoline that has made the shipment out referred to in that paragraph has, with regard to that deemed gasoline, attached a written statement concerning the shipment out of that deemed gasoline to the return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month that includes the day on which it made that shipment out, and has, pursuant to the provisions of Cabinet Order, clarified the details showing that the deemed gasoline meets the standards prescribed in paragraph (1) and that the deemed gasoline has been brought into that place, the provisions of paragraph (1) apply notwithstanding the provisions of paragraph (2):
machine translation, not official
**一** 当該みなし揮発油を移出した者と当該みなし揮発油を当該場所に移入した者が同一である場合における当該移入をした場所
art-90/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-6/item-1
the place into which the deemed gasoline has been brought, in the case where the person who shipped out that deemed gasoline and the person who brought that deemed gasoline into that place are the same;
machine translation, not official
**二** 前号の規定に該当するもののほか、当該揮発油の製造者が移出する当該みなし揮発油が継続して移入される場所で、当該製造者が、政令で定めるところにより、当該移出をする製造場の所在地の所轄税務署長の承認を受けたもの
art-90/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-6/item-2
beyond what falls under the provisions of the preceding item, a place into which the deemed gasoline shipped out by the manufacturer of that gasoline is continuously brought, for which that manufacturer has obtained, pursuant to the provisions of Cabinet Order, the approval of the district director with jurisdiction over the location of the manufacturing site from which it makes that shipment out.
machine translation, not official
**第七項** 第四項において準用する揮発油税法第十四条第七項の場合において、同項に規定する場所が同項に規定するみなし揮発油を継続して移入する場所であり、かつ、当該みなし揮発油を移入する者が、政令で定めるところにより、当該場所の所在地の所轄税務署長の承認を受けたときは、同項の規定にかかわらず、同項に規定する書類の提出を要しない。
art-90/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/art-90/par-7
In the case referred to in Article 14, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to paragraph (4), if the place prescribed in that paragraph is a place into which the deemed gasoline prescribed in that paragraph is continuously brought, and the person bringing in that deemed gasoline has obtained, pursuant to the provisions of Cabinet Order, the approval of the district director with jurisdiction over the location of that place, the submission of the documents prescribed in that paragraph is not required, notwithstanding the provisions of that paragraph.
machine translation, not official
**第八項** 第六項第二号又は前項の承認の申請があつた場合において、これらの規定に規定する事実がないと認められるとき、又は当該申請をした者若しくは当該申請に係る場所につき揮発油税及び地方揮発油税の保全上不適当と認められる事情があるときは、税務署長は、その承認を与えないことができる。
art-90/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-90/par-8 · https://japanlaw.org/l/332AC0000000026/art-90/par-8
In the case where an application for the approval referred to in paragraph (6), item (ii) or the preceding paragraph has been filed, when it is found that the facts prescribed in those provisions do not exist, or when there are circumstances in which the person who filed the application or the place to which the application relates is found to be inappropriate for securing gasoline tax and local gasoline tax, the district director may refuse to grant the approval.
machine translation, not official
**第九項** 税務署長は、第六項第二号又は第七項の承認を受けた者について、これらの規定に規定する事実がなくなつたと認められるとき、又は揮発油税及び地方揮発油税の保全上不適当と認められる事情が生じたときは、その承認を取り消すことができる。
art-90/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-90/par-9 · https://japanlaw.org/l/332AC0000000026/art-90/par-9
When it is found, with regard to a person who has obtained the approval referred to in paragraph (6), item (ii) or paragraph (7), that the facts prescribed in those provisions have ceased to exist, or when circumstances have arisen in which that person is found to be inappropriate for securing gasoline tax and local gasoline tax, the district director may revoke the approval.
machine translation, not official
**第十項** 第六項第二号又は第七項の承認を受けた者は、これらの規定の適用を受ける必要がなくなつたときは、政令で定めるところにより、その旨を記載した届出書を当該承認をした税務署長に提出しなければならない。この場合において、その届出書の提出があつたときは、その承認は、その効力を失うものとする。
art-90/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-90/par-10 · https://japanlaw.org/l/332AC0000000026/art-90/par-10
When a person who has obtained the approval referred to in paragraph (6), item (ii) or paragraph (7) no longer needs to receive the application of those provisions, the person must, pursuant to the provisions of Cabinet Order, submit a written notification stating that fact to the district director who granted that approval. In this case, when the written notification has been submitted, the approval ceases to be effective.
machine translation, not official
**第十一項** 第六項から前項までに定めるもののほか、第六項又は第七項の規定の適用に関し必要な事項は、政令で定める。
art-90/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-90/par-11 · https://japanlaw.org/l/332AC0000000026/art-90/par-11
Beyond what is provided for in paragraph (6) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (6) or (7) are specified by Cabinet Order.
machine translation, not official
**第十二項** 第一項の規定の適用を受けたみなし揮発油を移入した者が当該みなし揮発油を同項の規定の適用に係る用途以外の用途に消費し、又は譲り渡したときは、当該移入した場所を揮発油の製造場と、当該消費又は譲渡を移出と、その者を揮発油の製造者とみなして、揮発油税法及び地方揮発油税法を適用する。この場合における課税標準は、揮発油税法第八条第一項の規定にかかわらず、当該みなし揮発油の数量とし、同法第十条第一項に規定する申告書（地方揮発油税法第七条第一項の規定によるものを含む。）は、揮発油税法第十条第一項の規定にかかわらず、その消費し、又は譲り渡した日から十日以内に提出し、当該揮発油税及び地方揮発油税は、当該申告書の提出期限内に、国に納付しなければならない。
art-90/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-90/par-12 · https://japanlaw.org/l/332AC0000000026/art-90/par-12
When a person who has brought in deemed gasoline to which the provisions of paragraph (1) have been applied consumes that deemed gasoline for a use other than the use relating to the application of the provisions of that paragraph, or transfers it, the Gasoline Tax Act and the Local Gasoline Tax Act apply by deeming the place into which it was brought to be a manufacturing site of gasoline, that consumption or transfer to be a shipment out, and that person to be a manufacturer of gasoline. In this case, the tax base is, notwithstanding the provisions of Article 8, paragraph (1) of the Gasoline Tax Act, the quantity of that deemed gasoline, and the return prescribed in Article 10, paragraph (1) of that Act (including a return under the provisions of Article 7, paragraph (1) of the Local Gasoline Tax Act) must be filed, notwithstanding the provisions of Article 10, paragraph (1) of the Gasoline Tax Act, within 10 days from the day on which the person consumed or transferred it, and that gasoline tax and local gasoline tax must be paid to the national government within the time limit for filing that return.
machine translation, not official
**第十三項** 前項の規定による譲渡が、政令で定めるところにより、当該移入した場所の所在地の所轄税務署長の承認を受け、当該移入に係るみなし揮発油の用途と同一の用途に供するため行われるときは、当該譲渡に係るみなし揮発油については、当該移入した場所を揮発油の製造場と、当該譲渡を移出と、当該移入した者を揮発油の製造者とみなして、同項後段の規定にかかわらず、第一項から第三項までの規定を適用する。
art-90/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-90/par-13 · https://japanlaw.org/l/332AC0000000026/art-90/par-13
When a transfer under the provisions of the preceding paragraph is made, with the approval of the district director with jurisdiction over the location of the place into which the deemed gasoline was brought obtained pursuant to the provisions of Cabinet Order, for the purpose of using it for the same use as the use of the deemed gasoline relating to that bringing in, the provisions of paragraphs (1) through (3) apply to the deemed gasoline relating to that transfer, notwithstanding the provisions of the second sentence of that paragraph, by deeming the place into which it was brought to be a manufacturing site of gasoline, that transfer to be a shipment out, and the person who brought it in to be a manufacturer of gasoline.
machine translation, not official
### 第九十条の二（引取りに係るみなし揮発油の特定用途免税） — Exemption from Tax for Specified Uses of Deemed Gasoline Taken Out
caption: machine translation, not official
art-90-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-2 · https://japanlaw.org/l/332AC0000000026/art-90-2
**第一項** 第八十八条の六第二項の規定により揮発油とみなされる揮発油類似品（以下この条において「みなし揮発油」という。）のうち、前条第一項に規定する用途に供するものでその用途に応じ政令で定める規格を有するものを、保税地域から引き取ろうとする場合において、当該引き取ろうとする者が政令で定めるところにより、納税地の所轄税関長の承認を受けて当該みなし揮発油を引き取るときは、当該引取りに係る揮発油税及び地方揮発油税を免除する。
art-90-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-1
In the case where a person intends to take out of a bonded area, out of gasoline-like products deemed to be gasoline pursuant to the provisions of Article 88-6, paragraph (2) (referred to as "deemed gasoline" in this Article), those that are to be used for the use prescribed in paragraph (1) of the preceding Article and that meet the standards specified by Cabinet Order according to that use, when the person intending to take them out takes out that deemed gasoline with the approval of the director-general of the customs house with jurisdiction over the place for tax payment, obtained pursuant to the provisions of Cabinet Order, the gasoline tax and local gasoline tax on that taking out are exempted.
machine translation, not official
**第二項** 揮発油税法第十四条第七項及び第二十四条並びに国税通則法第七十四条の五第二号（ニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は前項の規定の適用を受けたみなし揮発油を前条第一項に規定する用途に供しようとする場所に移入した者について、同法第七十四条の五第二号ニ、第七十四条の八及び第七十四条の十三の規定は前項の規定の適用を受けたみなし揮発油を前条第一項に規定する用途に供しようとする場所に移入した者にみなし揮発油を譲渡する義務があると認められる者その他自己の事業に関し前項の規定の適用を受けたみなし揮発油を同条第一項に規定する用途に供しようとする場所に移入した者と取引があると認められる者について、それぞれ準用する。
art-90-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-2
The provisions of Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person who has brought deemed gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article, and the provisions of Article 74-5, item (ii), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer deemed gasoline to a person who has brought deemed gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article or any other person found to have transactions, in connection with that person's business, with a person who has brought deemed gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of that Article, respectively.
machine translation, not official
**第三項** 前項の規定により揮発油税法第十四条第七項及び第二十四条並びに国税通則法第七十四条の五第二号（ニを除く。）の規定が準用される前項のみなし揮発油を同項の場所に移入した者は揮発油税法第十四条第七項及び第二十四条に規定する者とみなして同法第二十八条第三号及び第六号並びに第二十九条並びに国税通則法第百二十八条（第二号中同法第七十四条の五第二号イからハまでに係る部分及び第三号中同条第二号イに係る部分に限る。）及び第百三十条の規定を、前項の規定により同法第七十四条の五第二号ニの規定が準用される同項のみなし揮発油を同項の場所に移入した者にみなし揮発油を譲渡する義務があると認められる者その他自己の事業に関し同項のみなし揮発油を同項の場所に移入した者と取引があると認められる者は同号ニに規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の五第二号ニに係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。
art-90-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-3
A person who has brought the deemed gasoline referred to in the preceding paragraph into the place referred to in that paragraph, to whom the provisions of Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and the provisions of Article 28, items (iii) and (vi) and Article 29 of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (a) through (c) of that Act and the part of item (iii) relating to item (ii), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that person, and a person found to be obliged to transfer deemed gasoline to a person who has brought the deemed gasoline referred to in that paragraph into the place referred to in that paragraph or any other person found to have transactions, in connection with that person's business, with a person who has brought the deemed gasoline referred to in that paragraph into the place referred to in that paragraph, to whom the provisions of Article 74-5, item (ii), (d) of that Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in (d) of that item and the provisions of Article 128 (limited to the part of items (ii) and (iii) relating to Article 74-5, item (ii), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
machine translation, not official
**第四項** 揮発油税法第十四条の三第二項及び第四項の規定は第一項の承認について、同条第七項及び第八項の規定は第一項の承認を受けて引き取つたみなし揮発油で、税関長が指定した期限内に前条第一項に規定する用途に供しようとする場所に移入されたことの証明書の提出がないものについて、それぞれ準用する。この場合において、同法第十四条の三第七項中「揮発油税」とあるのは、「揮発油税及び地方揮発油税」と読み替えるものとする。
art-90-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-4
The provisions of Article 14-3, paragraphs (2) and (4) of the Gasoline Tax Act apply mutatis mutandis to the approval referred to in paragraph (1), and the provisions of paragraphs (7) and (8) of that Article apply mutatis mutandis to deemed gasoline taken out with the approval referred to in paragraph (1) for which no certificate that it has been brought into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article has been submitted within the time limit designated by the director-general of the customs house, respectively. In this case, the term "gasoline tax" in Article 14-3, paragraph (7) of that Act is deemed to be replaced with "gasoline tax and local gasoline tax".
machine translation, not official
**第五項** 前条第十二項及び第十三項の規定は、第一項の規定の適用を受けたみなし揮発油を同条第一項に規定する用途に供しようとする場所に移入した者について準用する。
art-90-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-5
The provisions of paragraphs (12) and (13) of the preceding Article apply mutatis mutandis to a person who has brought deemed gasoline to which the provisions of paragraph (1) have been applied into a place where it is to be used for the use prescribed in paragraph (1) of that Article.
machine translation, not official
### 第九十条の三（移出に係る揮発油の外国公館等用免税） — Exemption from Tax for Gasoline Shipped Out for Use by Foreign Diplomatic Missions, etc.
caption: machine translation, not official
art-90-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3 · https://japanlaw.org/l/332AC0000000026/art-90-3
**第一項** 揮発油の製造者が、次の各号に掲げる者又は給油所に対し、当該各号に定める揮発油を、政令で定めるところにより、その製造場の所在地の所轄税務署長の承認を受けて当該製造場から移出する場合には、当該移出に係る揮発油税及び地方揮発油税を免除する。
art-90-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-1
In the case where a manufacturer of gasoline ships out from its manufacturing site, to a person listed in any of the following items or to a filling station, the gasoline specified in that item, with the approval of the district director with jurisdiction over the location of that manufacturing site obtained pursuant to the provisions of Cabinet Order, the gasoline tax and local gasoline tax on that shipment out are exempted:
machine translation, not official
**一** 本邦にある外国の大使館、公使館、領事館その他これらに準ずる機関（以下この項から第三項までにおいて「大使館等」という。） 本邦にある外国の大使館等の公用品である自動車の燃料用に供するため、政令で定めるところにより購入される揮発油
art-90-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-1/item-1
an embassy, legation or consulate of a foreign country in Japan or any other institution equivalent to them (referred to as an "embassy, etc." in this paragraph through paragraph (3)): gasoline purchased pursuant to the provisions of Cabinet Order for use as fuel for motor vehicles that are articles for official use of the embassy, etc. of the foreign country in Japan;
machine translation, not official
**二** 本邦に派遣された外国の大使、公使、領事その他これらに準ずる者（以下この項から第三項までにおいて「大使等」という。） 本邦に派遣された外国の大使等の自用品である自動車の燃料用に供するため、政令で定めるところにより購入される揮発油
art-90-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-1/item-2
an ambassador, minister or consul of a foreign country dispatched to Japan or any other person equivalent to them (referred to as an "ambassador, etc." in this paragraph through paragraph (3)): gasoline purchased pursuant to the provisions of Cabinet Order for use as fuel for motor vehicles that are articles for personal use of the ambassador, etc. of the foreign country dispatched to Japan;
machine translation, not official
**三** 指定給油所 指定給油所において、前二号に掲げる者により、これらに定める自動車の燃料用に供するため、政令で定めるところにより購入された揮発油の数量に相当する数量の揮発油
art-90-3/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-1/item-3
a designated filling station: gasoline in a quantity equivalent to the quantity of gasoline purchased at the designated filling station by the persons listed in the preceding two items, pursuant to the provisions of Cabinet Order, for use as fuel for the motor vehicles specified in those items.
machine translation, not official
**第二項** 前項の規定は、外国にある本邦の大使館等又は外国に派遣された本邦の大使等の公用品又は自用品である自動車の燃料用に供する揮発油について揮発油税及び地方揮発油税に類似する租税の免除を行わない国の大使館等又は大使等については、適用しない。
art-90-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-2
The provisions of the preceding paragraph do not apply to an embassy, etc. or ambassador, etc. of a country that does not grant an exemption from taxes similar to gasoline tax and local gasoline tax for gasoline used as fuel for motor vehicles that are articles for official use or articles for personal use of an embassy, etc. of Japan in a foreign country or an ambassador, etc. of Japan dispatched to a foreign country.
machine translation, not official
**第三項** 第一項の外国の大使館等又は大使等は、同項の規定の適用を受けて購入した揮発油を同項に規定する用途以外の用途に供してはならない。
art-90-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-3
The embassy, etc. or ambassador, etc. of a foreign country referred to in paragraph (1) must not use gasoline purchased through the application of the provisions of that paragraph for any use other than the use prescribed in that paragraph.
machine translation, not official
**第四項** 第一項第三号に掲げる指定給油所とは、同項第一号及び第二号に掲げる者に対し、同項第三号の規定により購入される揮発油を販売することができる給油所として、政令で定めるところにより、その所在地の所轄税務署長の指定を受けた給油所をいう。
art-90-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-4
The term "designated filling station" listed in paragraph (1), item (iii) means a filling station that has been designated, pursuant to the provisions of Cabinet Order, by the district director with jurisdiction over its location as a filling station that may sell gasoline purchased under the provisions of item (iii) of that paragraph to the persons listed in items (i) and (ii) of that paragraph.
machine translation, not official
**第五項** 税務署長は、前項の指定を受けた指定給油所の営業者が揮発油税及び地方揮発油税に関する法令の規定に違反した場合その他取締り上特に不適当と認められる場合には、その指定を取り消すことができる。
art-90-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-5
In the case where the operator of a designated filling station that has received the designation referred to in the preceding paragraph has violated the provisions of laws and regulations concerning gasoline tax and local gasoline tax, or in any other case where the station is found to be particularly inappropriate for control purposes, the district director may revoke the designation.
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## 第三節の二 石油石炭税法の特例 — Section 3-2 Special Provisions of the Petroleum and Coal Tax Act
heading: machine translation, not official
ch-6/sec-3-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-2 · https://japanlaw.org/l/332AC0000000026/ch-6/sec-3-2
## 第一款 地球温暖化対策のための課税の特例 — Subsection 1 Special Provisions on Taxation for Global Warming Countermeasures
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ch-6/sec-3-2/subsec-1 · https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-2/subsec-1 · https://japanlaw.org/l/332AC0000000026/ch-6/sec-3-2/subsec-1
### 第九十条の三の二（地球温暖化対策のための石油石炭税の税率の特例） — Special Provisions on the Petroleum and Coal Tax Rate for Global Warming Countermeasures
caption: machine translation, not official
art-90-3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-2 · https://japanlaw.org/l/332AC0000000026/art-90-3-2
**第一項** 地球温暖化対策を推進する観点から、平成二十四年十月一日以後に原油、ガス状炭化水素若しくは石炭の採取場から移出される原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られる原油若しくは石油製品、ガス状炭化水素若しくは石炭に係る石油石炭税の税額は、石油石炭税法第九条の規定にかかわらず、次の各号に掲げる区分に応じ、当該各号に定める税率により計算した金額とする。
art-90-3-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-3-2/par-1
From the viewpoint of promoting global warming countermeasures, the amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped out from an extraction site of crude oil, gaseous hydrocarbons or coal, or on crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, on or after October 1, 2012, is, notwithstanding the provisions of Article 9 of the Petroleum and Coal Tax Act, the amount calculated at the tax rate specified in each of the following items according to the category listed in that item:
machine translation, not official
**一** 原油及び石油製品 一キロリットルにつき二千八百円
art-90-3-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-3-2/par-1/item-1
crude oil and petroleum products: 2,800 yen per kiloliter;
machine translation, not official
**二** ガス状炭化水素 一トンにつき千八百六十円
art-90-3-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-3-2/par-1/item-2
gaseous hydrocarbons: 1,860 yen per ton;
machine translation, not official
**三** 石炭 一トンにつき千三百七十円
art-90-3-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-90-3-2/par-1/item-3
coal: 1,370 yen per ton.
machine translation, not official
### 第九十条の三の三（特定の用途に供する石炭に係る石油石炭税の軽減） — Reduction of Petroleum and Coal Tax on Coal Used for Specified Uses
caption: machine translation, not official
art-90-3-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-3 · https://japanlaw.org/l/332AC0000000026/art-90-3-3
**第一項** 石炭のうち次に掲げるもの（以下この条において「特定用途石炭」という。）を、保税地域から引き取ろうとする場合において、当該引き取ろうとする者が政令で定めるところにより、令和十一年三月三十一日までに、納税地（石油石炭税法第十五条第一項の規定による国税庁長官の承認を受けている場合には、当該承認を受けていないものとした場合の納税地。以下この節において同じ。）の所轄税関長の承認を受けて当該特定用途石炭を引き取るときは、当該引取りに係る石油石炭税の税額は、前条の規定にかかわらず、同法第九条第三号に定める税率により計算した金額とする。
art-90-3-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-3-3/par-1
In the case where a person intends to take out of a bonded area any of the following coal (referred to as "coal for specified uses" in this Article), when the person intending to take it out takes out that coal for specified uses by March 31, 2029 with the approval, obtained pursuant to the provisions of Cabinet Order, of the director-general of the customs house with jurisdiction over the place for tax payment (in the case where the person has obtained the approval of the Commissioner of the National Tax Agency under the provisions of Article 15, paragraph (1) of the Petroleum and Coal Tax Act, the place for tax payment that would apply if the person had not obtained that approval; the same applies hereinafter in this Section), the amount of petroleum and coal tax on that taking out is, notwithstanding the provisions of the preceding Article, the amount calculated at the tax rate specified in Article 9, item (iii) of that Act:
machine translation, not official
**一** 苛性ソーダの製造業を営む者が自ら発電（当該苛性ソーダの製造に使用する電気に係るものに限る。）の用に供する石炭
art-90-3-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-3-3/par-1/item-1
coal that a person engaged in caustic soda manufacturing uses for its own power generation (limited to that relating to electricity used for the manufacture of that caustic soda);
machine translation, not official
**二** 塩事業法（平成八年法律第三十九号）第二条第二項に規定する塩製造業者が自ら発電（電流を流すことにより海水を濃縮する方法として政令で定める方法による塩（同条第一項に規定する塩をいう。）の製造に使用する電気に係るものに限る。）の用に供する石炭
art-90-3-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-3-3/par-1/item-2
coal that a salt manufacturer prescribed in Article 2, paragraph (2) of the Salt Industry Act (Act No. 39 of 1996) uses for its own power generation (limited to that relating to electricity used for the manufacture of salt (meaning salt prescribed in paragraph (1) of that Article) by the method specified by Cabinet Order as a method of concentrating seawater by passing an electric current).
machine translation, not official
**第二項** 石油石炭税法第十八条の二、第二十一条及び第二十二条（第一号を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は前項の規定の適用を受けた特定用途石炭を同項各号に規定する用途に供する者及び同項の規定の適用を受けた特定用途石炭の販売業者について、同法第七十四条の五第四号ニ、第七十四条の八及び第七十四条の十三の規定は同項の規定の適用を受けた特定用途石炭を同項各号に規定する用途に供する者又は同項の規定の適用を受けた特定用途石炭の販売業者に特定用途石炭を譲渡する義務があると認められる者その他自己の事業に関し同項の規定の適用を受けた特定用途石炭を同項各号に規定する用途に供する者又は同項の規定の適用を受けた特定用途石炭の販売業者と取引があると認められる者について、それぞれ準用する。この場合において、石油石炭税法第十八条の二中「第四条及び第十三条から第十七条まで」とあるのは「租税特別措置法第九十条の三の三第四項及び第五項」と、同法第二十一条中「原油の採取者若しくは販売業者、ガス状炭化水素若しくは石炭の採取者、原油等の輸入業者、石油精製業者で政令で定めるもの、特例申告者又は第十五条第一項の承認を受けている者」とあるのは「租税特別措置法第九十条の三の三第一項の規定の適用を受けた石炭（以下この条において「特定用途石炭」という。）を同項各号に規定する用途に供する者及び特定用途石炭の販売業者」と、「原油、ガス状炭化水素若しくは石炭の採取又は原油等」とあるのは「特定用途石炭」と、「、販売若しくは保税地域からの引取り」とあるのは「又は販売」と、国税通則法第七十四条の五第四号イ中「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「特定用途石炭（租税特別措置法第九十条の三の三第一項の規定の適用を受けた石炭」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「特定用途石炭」と、同号ニ中「イ又はロ」とあるのは「イ」と、「原油等」とあるのは「特定用途石炭」と読み替えるものとする。
art-90-3-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-3-3/par-2
The provisions of Article 18-2, Article 21 and Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person who uses coal for specified uses to which the provisions of the preceding paragraph have been applied for the uses prescribed in the items of that paragraph and to a seller of coal for specified uses to which the provisions of that paragraph have been applied, and the provisions of Article 74-5, item (iv), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer coal for specified uses to a person who uses coal for specified uses to which the provisions of that paragraph have been applied for the uses prescribed in the items of that paragraph or to a seller of coal for specified uses to which the provisions of that paragraph have been applied, or any other person found to have transactions, in connection with that person's business, with a person who uses coal for specified uses to which the provisions of that paragraph have been applied for the uses prescribed in the items of that paragraph or with a seller of coal for specified uses to which the provisions of that paragraph have been applied, respectively. In this case, the phrase "Article 4 and Articles 13 through 17" in Article 18-2 of the Petroleum and Coal Tax Act is deemed to be replaced with "Article 90-3-3, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation"; the phrase "an extractor or seller of crude oil, an extractor of gaseous hydrocarbons or coal, an importer of crude oil, etc., a petroleum refiner specified by Cabinet Order, a special filer, or a person who has obtained the approval referred to in Article 15, paragraph (1)" in Article 21 of that Act is deemed to be replaced with "a person who uses coal to which the provisions of Article 90-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation have been applied (referred to as 'coal for specified uses' in this Article) for the uses prescribed in the items of that paragraph and a seller of coal for specified uses", the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc." in that Article is deemed to be replaced with "coal for specified uses", and the phrase ", sale or taking out of a bonded area" in that Article is deemed to be replaced with "or sale"; the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "coal for specified uses (meaning coal to which the provisions of Article 90-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation have been applied"; the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "coal for specified uses"; and the phrase "(a) or (b)" in (d) of that item is deemed to be replaced with "(a)", and the phrase "crude oil, etc." in (d) of that item is deemed to be replaced with "coal for specified uses".
machine translation, not official
**第三項** 前項の規定により石油石炭税法第二十一条及び国税通則法第七十四条の五第四号（ロ及びニを除く。）の規定が準用される同項の特定用途石炭を同項の用途に供する者及び同項の特定用途石炭の販売業者（同項の規定により準用される石油石炭税法第二十二条（第一号を除く。）の規定により記帳の義務を承継する者を含む。）は石油石炭税法第二十一条に規定する者とそれぞれみなして同法第二十四条（第五号に係る部分に限る。）及び第二十五条第一項並びに国税通則法第百二十八条（第二号中同法第七十四条の五第四号イ及びハに係る部分並びに第三号中同条第四号イに係る部分に限る。）及び第百三十条の規定を、前項の規定により同法第七十四条の五第四号ニの規定が準用される同項の特定用途石炭を同項の用途に供する者又は同項の特定用途石炭の販売業者に特定用途石炭を譲渡する義務があると認められる者その他自己の事業に関し同項の特定用途石炭を同項の用途に供する者又は同項の特定用途石炭の販売業者と取引があると認められる者は同号ニに規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の五第四号ニに係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。
art-90-3-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-3-3/par-3
A person who uses coal for specified uses as referred to in the preceding paragraph for the uses referred to in that paragraph and a seller of coal for specified uses as referred to in that paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 21 of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, are each deemed to be the person prescribed in Article 21 of the Petroleum and Coal Tax Act and the provisions of Article 24 (limited to the part relating to item (v)) and Article 25, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (iv), (a) and (c) of that Act and the part of item (iii) relating to item (iv), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to them, and a person found to be obliged to transfer coal for specified uses to a person who uses coal for specified uses as referred to in that paragraph for the uses referred to in that paragraph or to a seller of coal for specified uses as referred to in that paragraph, or any other person found to have transactions, in connection with that person's business, with a person who uses coal for specified uses as referred to in that paragraph for the uses referred to in that paragraph or with a seller of coal for specified uses as referred to in that paragraph, to whom the provisions of Article 74-5, item (iv), (d) of that Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in (d) of that item and the provisions of Article 128 (limited to the part of items (ii) and (iii) relating to Article 74-5, item (iv), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
machine translation, not official
**第四項** 第一項の規定の適用を受けた特定用途石炭は、同項の承認を受けて当該特定用途石炭を引き取つた日から二年以内に、同項各号に規定する用途以外の用途に供し、又は同項各号に規定する用途以外の用途に供するため譲渡してはならない。ただし、やむを得ない理由がある場合において、政令で定めるところにより税関長の承認を受けたときは、この限りでない。
art-90-3-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-3-3/par-4
Coal for specified uses to which the provisions of paragraph (1) have been applied must not, within two years from the day on which that coal for specified uses was taken out with the approval referred to in that paragraph, be used for a use other than the uses prescribed in the items of that paragraph, or be transferred for use for a use other than the uses prescribed in the items of that paragraph; provided, however, that this does not apply in the case where there are unavoidable reasons and the approval of the director-general of the customs house has been obtained pursuant to the provisions of Cabinet Order.
machine translation, not official
**第五項** 前項ただし書の承認を受けたとき、又は当該承認を受けないで同項の特定用途石炭を同項に規定する用途以外の用途に供し、若しくは同項に規定する用途以外の用途に供するため譲渡したときは、税関長は、これらの場合に該当することとなつた者から、当該特定用途石炭につき、前条第三号に定める税率により計算した石油石炭税額と第一項の規定により計算した石油石炭税額との差額に相当する額の石油石炭税を、直ちに徴収する。
art-90-3-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-3-3/par-5
When the approval referred to in the proviso to the preceding paragraph has been obtained, or when, without obtaining that approval, coal for specified uses referred to in that paragraph has been used for a use other than the uses prescribed in that paragraph or transferred for use for a use other than the uses prescribed in that paragraph, the director-general of the customs house is to immediately collect from the person who has come to fall under any of these cases, with regard to that coal for specified uses, petroleum and coal tax in an amount equivalent to the difference between the amount of petroleum and coal tax calculated at the tax rate specified in item (iii) of the preceding Article and the amount of petroleum and coal tax calculated under the provisions of paragraph (1).
machine translation, not official
### 第九十条の三の四（特定の石油製品等を特定の運送、農林漁業又は発電の用に供した場合の石油石炭税の還付） — Refund of Petroleum and Coal Tax Where Specified Petroleum Products, etc. Are Used for Specified Transportation, Agriculture, Forestry and Fisheries, or Power Generation
caption: machine translation, not official
art-90-3-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4 · https://japanlaw.org/l/332AC0000000026/art-90-3-4
**第一項** 次の表の各号の上欄に掲げる者が、令和十一年三月三十一日までに、原油若しくは関税定率法別表第二七一〇・一九号の一の（三）若しくは第二七一〇・二〇号の一の（四）に掲げる粗油で石油石炭税課税済みのもの（以下この節において「課税済みの原油等」という。）から本邦において製造された同表第二七一〇・一二号、第二七一〇・一九号及び第二七一〇・二〇号に掲げる石油及び歴青油並びにこれらの調製品、採取場から移出された石油石炭税課税済みのガス状炭化水素又は保税地域から引き取られた石油石炭税課税済みの石油製品、ガス状炭化水素及び石炭（前条の規定の適用を受けたものを除く。）であつて、当該各号の中欄に掲げるもの（以下この条において「特定用途石油製品等」という。）を、当該各号の下欄に掲げる用途に供した場合には、政令で定めるところにより、これらの用途に供した特定用途石油製品等につき、第九十条の三の二の規定により計算した石油石炭税額と石油石炭税法第九条の規定により計算した石油石炭税額との差額に相当する金額（政令で定めるガス状炭化水素にあつては、政令で定めるところにより計算した金額）を当該特定用途石油製品等の製造者、当該特定用途石油製品等を採取場から移出した採取者又は当該特定用途石油製品等を保税地域から引き取つた者（政令で定めるところにより国税庁長官の承認を受けた者に限る。以下この条において「承認輸入者」という。）に（当該特定用途石油製品等の製造者が当該特定用途石油製品等の原料とされた課税済みの原油等に係る石油石炭税の納税者でない場合にあつては、当該課税済みの原油等につき当該特定用途石油製品等の製造者が当該石油石炭税を納付したものとみなして、当該特定用途石油製品等の製造者に）還付する。
一 内航海運業法（昭和二十七年法律第百五十一号）第二条第二項に規定する内航海運業を営む同法第三条第一項の規定による登録を受けた者又は同条第二項の規定に基づき届出を行つた者 軽油（関税定率法別表第二七一〇・一二号の一の（三）、第二七一〇・一九号の一の（二）又は第二七一〇・二〇号の一の（三）に掲げる軽油をいう。以下この条において同じ。）又は重油（同表第二七一〇・一九号の一の（三）又は第二七一〇・二〇号の一の（四）に掲げる重油をいう。以下この条において同じ。） 内航海運業法第二条第二項に規定する内航海運業に係る同条第一項に規定する内航運送の用
二 海上運送法第二条第五項に規定する一般旅客定期航路事業を営む同法第三条第一項の規定による許可を受けた者 軽油又は重油 同法第二条第五項に規定する一般旅客定期航路事業の用（遊覧の用その他の財務省令で定める用途を除く。）
三 鉄道事業法第三条第一項の規定による許可を受けた者 軽油 同法第二条第二項及び第三項に規定する第一種鉄道事業及び第二種鉄道事業の用（鉄道用車両の動力源の用途に限る。）
四 航空法第二条第二十項に規定する国内定期航空運送事業を営む同法第百条第一項の規定による許可を受けた者 航空機燃料 同法第二条第二十項に規定する国内定期航空運送事業の用
五 農林漁業を営む者 軽油 農林漁業の用
六 苛性ソーダの製造業を営む者（当該苛性ソーダの製造業を営む者に電気を供給する者であつて、当該苛性ソーダの製造業を営む者と政令で定める特別の関係がある者を含む。） 重油、天然ガス（関税定率法別表第二七一一・一一号又は第二七一一・二一号に掲げる天然ガスをいう。）又は石炭 発電（苛性ソーダの製造に使用する電気に係るものに限る。）の用
art-90-3-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-1
In the case where a person listed in the left-hand column of an item of the following table uses, by March 31, 2029, for the use listed in the right-hand column of that item, any of the following that is listed in the middle column of that item (referred to as "petroleum products, etc. for specified uses" in this Article): petroleum and bituminous oils and preparations thereof listed in subheadings 2710.12, 2710.19 and 2710.20 of the Appended Table of the Customs Tariff Act, manufactured in Japan from crude oil or from crude petroleum listed in subheading 2710.19 1 (3) or 2710.20 1 (4) of that Table on which petroleum and coal tax has been imposed (referred to as "taxed crude oil, etc." in this Section); gaseous hydrocarbons on which petroleum and coal tax has been imposed that have been shipped out from an extraction site; or petroleum products, gaseous hydrocarbons and coal on which petroleum and coal tax has been imposed that have been taken out of a bonded area (excluding those to which the provisions of the preceding Article have been applied), an amount equivalent to the difference between the amount of petroleum and coal tax calculated under the provisions of Article 90-3-2 and the amount of petroleum and coal tax calculated under the provisions of Article 9 of the Petroleum and Coal Tax Act for the petroleum products, etc. for specified uses used for those uses (for gaseous hydrocarbons specified by Cabinet Order, the amount calculated pursuant to the provisions of Cabinet Order) is refunded, pursuant to the provisions of Cabinet Order, to the manufacturer of those petroleum products, etc. for specified uses, the extractor who shipped out those petroleum products, etc. for specified uses from the extraction site, or the person who took those petroleum products, etc. for specified uses out of a bonded area (limited to a person who has obtained the approval of the Commissioner of the National Tax Agency pursuant to the provisions of Cabinet Order; referred to as an "approved importer" in this Article) (or, in the case where the manufacturer of those petroleum products, etc. for specified uses is not the taxpayer of petroleum and coal tax on the taxed crude oil, etc. used as the raw material of those petroleum products, etc. for specified uses, to the manufacturer of those petroleum products, etc. for specified uses, by deeming that manufacturer to have paid that petroleum and coal tax on that taxed crude oil, etc.).
(i) A person who has been registered under the provisions of Article 3, paragraph (1) of the Coastal Shipping Business Act (Act No. 151 of 1952), or has given notification based on the provisions of paragraph (2) of that Article, and who operates a coastal shipping business prescribed in Article 2, paragraph (2) of that Act Light oil (meaning light oil listed in subheading 2710.12 1 (3), 2710.19 1 (2) or 2710.20 1 (3) of the Appended Table of the Customs Tariff Act; the same applies hereinafter in this Article) or heavy oil (meaning heavy oil listed in subheading 2710.19 1 (3) or 2710.20 1 (4) of that Table; the same applies hereinafter in this Article) Use for coastal transportation prescribed in Article 2, paragraph (1) of the Coastal Shipping Business Act relating to the coastal shipping business prescribed in paragraph (2) of that Article
(ii) A person who has obtained permission under the provisions of Article 3, paragraph (1) of the Marine Transportation Act and who operates a general regular passenger route business prescribed in Article 2, paragraph (5) of that Act Light oil or heavy oil Use for the general regular passenger route business prescribed in Article 2, paragraph (5) of that Act (excluding sightseeing use and other uses specified by Order of the Ministry of Finance)
(iii) A person who has obtained permission under the provisions of Article 3, paragraph (1) of the Railway Business Act Light oil Use for the Type I railway business and Type II railway business prescribed in Article 2, paragraphs (2) and (3) of that Act (limited to use as a power source for railway vehicles)
(iv) A person who has obtained permission under the provisions of Article 100, paragraph (1) of the Civil Aeronautics Act and who operates a scheduled domestic air transport service prescribed in Article 2, paragraph (20) of that Act Aviation fuel Use for the scheduled domestic air transport service prescribed in Article 2, paragraph (20) of that Act
(v) A person engaged in agriculture, forestry or fisheries Light oil Use for agriculture, forestry or fisheries
(vi) A person engaged in caustic soda manufacturing (including a person who supplies electricity to the person engaged in caustic soda manufacturing and who has a special relationship specified by Cabinet Order with that person) Heavy oil, natural gas (meaning natural gas listed in subheading 2711.11 or 2711.21 of the Appended Table of the Customs Tariff Act) or coal Use for power generation (limited to that relating to electricity used for the manufacture of caustic soda)
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**第二項** 前項の承認の申請があつた場合において、当該申請者につき石油石炭税の保全上不適当と認める事情があるときは、国税庁長官は、その承認を与えないことができる。
art-90-3-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-2
In the case where an application for the approval referred to in the preceding paragraph has been filed, when the Commissioner of the National Tax Agency finds that there are circumstances in which the applicant is inappropriate for securing petroleum and coal tax, the Commissioner of the National Tax Agency may refuse to grant the approval.
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**第三項** 石油石炭税法第二十一条及び第二十二条（第一号を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は、第一項に規定する特定用途石油製品等を同項の表の各号の下欄に定める用途に供する者、特定用途石油製品等の製造者若しくは販売業者又は承認輸入者について準用する。この場合において、石油石炭税法第二十一条中「原油の採取者若しくは販売業者、ガス状炭化水素若しくは石炭の採取者、原油等の輸入業者、石油精製業者で政令で定めるもの、特例申告者又は第十五条第一項の承認を受けている者」とあるのは「租税特別措置法第九十条の三の四第一項に規定する特定用途石油製品等（以下この条において「特定用途石油製品等」という。）を同項の表の各号の下欄に定める用途に供する者、特定用途石油製品等の製造者若しくは販売業者又は承認輸入者」と、「原油、ガス状炭化水素若しくは石炭の採取又は原油等の購入、貯蔵、消費、販売若しくは」とあるのは「特定用途石油製品等の製造、購入、貯蔵、消費若しくは販売又は」と、国税通則法第七十四条の五第四号イ中「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「特定用途石油製品等（租税特別措置法第九十条の三の四第一項に規定する特定用途石油製品等」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「特定用途石油製品等」と読み替えるものとする。
art-90-3-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-3
The provisions of Article 21 and Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person who uses petroleum products, etc. for specified uses prescribed in paragraph (1) for the uses specified in the right-hand column of the items of the table in that paragraph, a manufacturer or seller of petroleum products, etc. for specified uses, or an approved importer. In this case, the phrase "an extractor or seller of crude oil, an extractor of gaseous hydrocarbons or coal, an importer of crude oil, etc., a petroleum refiner specified by Cabinet Order, a special filer, or a person who has obtained the approval referred to in Article 15, paragraph (1)" in Article 21 of the Petroleum and Coal Tax Act is deemed to be replaced with "a person who uses petroleum products, etc. for specified uses prescribed in Article 90-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as 'petroleum products, etc. for specified uses' in this Article) for the uses specified in the right-hand column of the items of the table in that paragraph, a manufacturer or seller of petroleum products, etc. for specified uses, or an approved importer", and the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or the purchase, storage, consumption, sale or" in that Article is deemed to be replaced with "the manufacture, purchase, storage, consumption or sale of petroleum products, etc. for specified uses, or"; the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "petroleum products, etc. for specified uses (meaning petroleum products, etc. for specified uses prescribed in Article 90-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation"; and the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "petroleum products, etc. for specified uses".
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**第四項** 前項の規定により石油石炭税法第二十一条及び国税通則法第七十四条の五第四号（ロ及びニを除く。）の規定が準用される同項の特定用途石油製品等を第一項の表の各号の下欄に定める用途に供する者、特定用途石油製品等の製造者若しくは販売業者又は承認輸入者（前項の規定により準用される石油石炭税法第二十二条（第一号を除く。）の規定により記帳の義務を承継する者を含む。）は、石油石炭税法第二十一条に規定する者とそれぞれみなして、同法第二十四条（第五号に係る部分に限る。）及び第二十五条第一項並びに国税通則法第百二十八条（第二号中同法第七十四条の五第四号イ及びハに係る部分並びに第三号中同条第四号イに係る部分に限る。）及び第百三十条の規定を適用する。
art-90-3-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-4
A person who uses petroleum products, etc. for specified uses as referred to in the preceding paragraph for the uses specified in the right-hand column of the items of the table in paragraph (1), a manufacturer or seller of petroleum products, etc. for specified uses, or an approved importer (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act as applied mutatis mutandis pursuant to the provisions of the preceding paragraph), to whom the provisions of Article 21 of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in Article 21 of the Petroleum and Coal Tax Act, respectively, and the provisions of Article 24 (limited to the part relating to item (v)) and Article 25, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (iv), (a) and (c) of that Act and the part of item (iii) relating to item (iv), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that person.
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**第五項** 第一項の規定による還付金には、国税通則法の規定による還付加算金は、付さない。
art-90-3-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-5
No interest on refund under the provisions of the Act on General Rules for National Taxes is added to a refund under the provisions of paragraph (1).
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## 第二款 その他の特例 — Subsection 2 Other Special Provisions
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ch-6/sec-3-2/subsec-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-2/subsec-2 · https://japanlaw.org/l/332AC0000000026/ch-6/sec-3-2/subsec-2
### 第九十条の四（引取りに係る石油製品等の免税） — Exemption from Tax for Petroleum Products, etc. Taken Out
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art-90-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4 · https://japanlaw.org/l/332AC0000000026/art-90-4
**第一項** 原油、石油製品及びガス状炭化水素のうち、次に掲げるもの（以下この条において「石油製品等」という。）を、保税地域から引き取ろうとする場合において、当該引き取ろうとする者が政令で定める手続により、納税地の所轄税関長の承認を受けて当該石油製品等を引き取るときは、当分の間（第四号に掲げる重油及び粗油を引き取るときは、令和十年三月三十一日までの間）、当該引取りに係る石油石炭税を免除する。
art-90-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-1
In the case where a person intends to take out of a bonded area any of the following crude oil, petroleum products and gaseous hydrocarbons (referred to as "petroleum products, etc." in this Article), when the person intending to take them out takes out those petroleum products, etc. with the approval of the director-general of the customs house with jurisdiction over the place for tax payment, obtained through the procedures specified by Cabinet Order, the petroleum and coal tax on that taking out is exempted for the time being (when taking out the heavy oil and crude petroleum listed in item (iv), until March 31, 2028):
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**一** ガス状炭化水素を採取する際に採取された原油のうち温度十五度において〇・八〇一七を超えない比重を有するもので、政令で定める石油化学製品の製造に使用するもの
art-90-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-1/item-1
crude oil extracted when extracting gaseous hydrocarbons that has a specific gravity not exceeding 0.8017 at a temperature of 15 degrees and is used for the manufacture of petrochemical products specified by Cabinet Order;
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**二** 関税定率法別表第二七一〇・一二号の一の（一）のＣの（ａ）又は第二七一〇・二〇号の一の（一）のＣの（ａ）に掲げる揮発油のうち政令で定める石油化学製品の製造に使用するもの
art-90-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-1/item-2
gasoline listed in subheading 2710.12 1 (1) C (a) or 2710.20 1 (1) C (a) of the Appended Table of the Customs Tariff Act that is used for the manufacture of petrochemical products specified by Cabinet Order;
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**三** 関税定率法別表第二七一〇・一二号の一の（二）のＢの（ａ）、第二七一〇・一九号の一の（一）のＢの（ａ）若しくは第二七一〇・二〇号の一の（二）のＢの（ａ）に掲げる灯油又は同表第二七一〇・一二号の一の（三）のＡ、第二七一〇・一九号の一の（二）のＡ若しくは第二七一〇・二〇号の一の（三）のＡに掲げる軽油のうち政令で定める石油化学製品の製造に使用するもの
art-90-4/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-1/item-3
kerosene listed in subheading 2710.12 1 (2) B (a), 2710.19 1 (1) B (a) or 2710.20 1 (2) B (a) of the Appended Table of the Customs Tariff Act, or light oil listed in subheading 2710.12 1 (3) A, 2710.19 1 (2) A or 2710.20 1 (3) A of that Table, that is used for the manufacture of petrochemical products specified by Cabinet Order;
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**四** 関税定率法別表第二七一〇・一九号の一の（三）のＡの（ｂ）又は第二七一〇・二〇号の一の（四）のＡの（ｂ）に掲げる農林漁業の用に供する重油及び粗油
art-90-4/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-1/item-4
heavy oil and crude petroleum listed in subheading 2710.19 1 (3) A (b) or 2710.20 1 (4) A (b) of the Appended Table of the Customs Tariff Act that are used for agriculture, forestry or fisheries;
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**五** 関税定率法別表第二七一一・一二号、第二七一一・一三号又は第二七一一・一四号の二に該当する石油ガスその他のガス状炭化水素のうち液化したもので、アンモニア、オレフィン系炭化水素又は無水マレイン酸の製造に使用するもの
art-90-4/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-1/item-5
petroleum gas and other gaseous hydrocarbons falling under subheading 2711.12, 2711.13 or 2711.14 2 of the Appended Table of the Customs Tariff Act that have been liquefied and are used for the manufacture of ammonia, olefinic hydrocarbons or maleic anhydride.
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**第二項** 石油石炭税法第十八条の二、第二十一条及び第二十二条（第一号を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は前項の規定により石油石炭税の免除を受けた原油、揮発油、灯油、軽油又は石油ガスその他のガス状炭化水素をその免除に係る用途に供する者並びに同項の規定により石油石炭税の免除を受けた重油及び粗油の販売業者について、同法第七十四条の五第四号ニ、第七十四条の八及び第七十四条の十三の規定は同項の規定により石油石炭税の免除を受けた原油、揮発油、灯油、軽油若しくは石油ガスその他のガス状炭化水素をその免除に係る用途に供する者又は同項の規定により石油石炭税の免除を受けた重油及び粗油の販売業者に石油製品等を譲渡する義務があると認められる者その他自己の事業に関し同項の規定により石油石炭税の免除を受けた原油、揮発油、灯油、軽油若しくは石油ガスその他のガス状炭化水素をその免除に係る用途に供する者又は同項の規定により石油石炭税の免除を受けた重油及び粗油の販売業者と取引があると認められる者について、それぞれ準用する。この場合において、石油石炭税法第十八条の二中「第四条及び第十三条から第十七条まで」とあるのは「租税特別措置法第九十条の四第六項及び第七項」と、同法第二十一条中「原油の採取者若しくは販売業者、ガス状炭化水素若しくは石炭の採取者、原油等の輸入業者、石油精製業者で政令で定めるもの、特例申告者又は第十五条第一項の承認を受けている者」とあるのは「租税特別措置法第九十条の四第一項の規定により石油石炭税の免除を受けた原油、揮発油、灯油、軽油又は石油ガスその他のガス状炭化水素をその免除に係る用途に供する者並びに同項の規定により石油石炭税の免除を受けた重油及び粗油の販売業者」と、「原油、ガス状炭化水素若しくは石炭の採取又は原油等」とあるのは「石油石炭税の免除を受けた原油、揮発油、灯油、軽油、石油ガスその他のガス状炭化水素又は重油及び粗油」と、「、販売若しくは保税地域からの引取り」とあるのは「又は販売」と、国税通則法第七十四条の五第四号イ中「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「石油製品等（石油石炭税の免除を受けた原油、揮発油、灯油、軽油、石油ガスその他のガス状炭化水素又は重油及び粗油」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「石油製品等」と、同号ニ中「イ又はロ」とあるのは「イ」と、「原油等」とあるのは「石油製品等」と読み替えるものとする。
art-90-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-2
The provisions of Article 18-2, Article 21 and Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons exempted from petroleum and coal tax pursuant to the provisions of the preceding paragraph for the use relating to that exemption and to a seller of heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of that paragraph, and the provisions of Article 74-5, item (iv), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer petroleum products, etc. to a person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or to a seller of heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of that paragraph, or any other person found to have transactions, in connection with that person's business, with a person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or with a seller of heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of that paragraph, respectively. In this case, the phrase "Article 4 and Articles 13 through 17" in Article 18-2 of the Petroleum and Coal Tax Act is deemed to be replaced with "Article 90-4, paragraphs (6) and (7) of the Act on Special Measures Concerning Taxation"; the phrase "an extractor or seller of crude oil, an extractor of gaseous hydrocarbons or coal, an importer of crude oil, etc., a petroleum refiner specified by Cabinet Order, a special filer, or a person who has obtained the approval referred to in Article 15, paragraph (1)" in Article 21 of that Act is deemed to be replaced with "a person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons exempted from petroleum and coal tax pursuant to the provisions of Article 90-4, paragraph (1) of the Act on Special Measures Concerning Taxation for the use relating to that exemption and a seller of heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of that paragraph", the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc." in that Article is deemed to be replaced with "crude oil, gasoline, kerosene, light oil, petroleum gas or other gaseous hydrocarbons, or heavy oil and crude petroleum, exempted from petroleum and coal tax", and the phrase ", sale or taking out of a bonded area" in that Article is deemed to be replaced with "or sale"; the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "petroleum products, etc. (meaning crude oil, gasoline, kerosene, light oil, petroleum gas or other gaseous hydrocarbons, or heavy oil and crude petroleum, exempted from petroleum and coal tax"; the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "petroleum products, etc."; and the phrase "(a) or (b)" in (d) of that item is deemed to be replaced with "(a)", and the phrase "crude oil, etc." in (d) of that item is deemed to be replaced with "petroleum products, etc.".
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**第三項** 前項の規定により石油石炭税法第二十一条及び国税通則法第七十四条の五第四号（ロ及びニを除く。）の規定が準用される同項の原油、揮発油、灯油、軽油又は石油ガスその他のガス状炭化水素を同項の用途に供する者並びに同項の重油及び粗油の販売業者（同項の規定により準用される石油石炭税法第二十二条（第一号を除く。）の規定により記帳の義務を承継する者を含む。）は石油石炭税法第二十一条に規定する者とそれぞれみなして同法第二十四条（第五号に係る部分に限る。）及び第二十五条第一項並びに国税通則法第百二十八条（第二号中同法第七十四条の五第四号イ及びハに係る部分並びに第三号中同条第四号イに係る部分に限る。）及び第百三十条の規定を、前項の規定により同法第七十四条の五第四号ニの規定が準用される同項の原油、揮発油、灯油、軽油若しくは石油ガスその他のガス状炭化水素を同項の用途に供する者又は同項の重油及び粗油の販売業者に石油製品等を譲渡する義務があると認められる者その他自己の事業に関し同項の原油、揮発油、灯油、軽油若しくは石油ガスその他のガス状炭化水素を同項の用途に供する者又は同項の重油及び粗油の販売業者と取引があると認められる者は同号ニに規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の五第四号ニに係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。
art-90-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-3
A person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons as referred to in the preceding paragraph for the use referred to in that paragraph and a seller of heavy oil and crude petroleum as referred to in that paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 21 of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, are each deemed to be the person prescribed in Article 21 of the Petroleum and Coal Tax Act and the provisions of Article 24 (limited to the part relating to item (v)) and Article 25, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (iv), (a) and (c) of that Act and the part of item (iii) relating to item (iv), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to them, and a person found to be obliged to transfer petroleum products, etc. to a person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons as referred to in that paragraph for the use referred to in that paragraph or to a seller of heavy oil and crude petroleum as referred to in that paragraph, or any other person found to have transactions, in connection with that person's business, with a person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons as referred to in that paragraph for the use referred to in that paragraph or with a seller of heavy oil and crude petroleum as referred to in that paragraph, to whom the provisions of Article 74-5, item (iv), (d) of that Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in (d) of that item and the provisions of Article 128 (limited to the part of items (ii) and (iii) relating to Article 74-5, item (iv), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
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**第四項** 石油石炭税法第十八条の二並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は第一項の規定により石油石炭税の免除を受けた重油及び粗油をその免除に係る用途に供する者について、同法第七十四条の五第四号ニ、第七十四条の八及び第七十四条の十三の規定は同項の規定により石油石炭税の免除を受けた重油及び粗油をその免除に係る用途に供する者に重油及び粗油を譲渡する義務があると認められる者その他自己の事業に関し同項の規定により石油石炭税の免除を受けた重油及び粗油をその免除に係る用途に供する者と取引があると認められる者について、それぞれ準用する。この場合において、石油石炭税法第十八条の二中「第四条及び第十三条から第十七条まで」とあるのは「租税特別措置法第九十条の四第六項及び第七項」と、国税通則法第七十四条の五第四号イ中「石油石炭税法第二十一条（記帳義務）に規定する者」とあるのは「租税特別措置法第九十条の四第一項の規定により石油石炭税の免除を受けた重油及び粗油をその免除に係る用途に供する者」と、「これらの」とあるのは「その」と、「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「重油等（石油石炭税の免除を受けた重油及び粗油」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「重油等」と、同号ニ中「イ又はロ」とあるのは「イ」と、「原油等」とあるのは「重油等」と読み替えるものとする。
art-90-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-4
The provisions of Article 18-2 of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person who uses heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of paragraph (1) for the use relating to that exemption, and the provisions of Article 74-5, item (iv), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer heavy oil and crude petroleum to a person who uses heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or any other person found to have transactions, in connection with that person's business, with a person who uses heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption, respectively. In this case, the phrase "Article 4 and Articles 13 through 17" in Article 18-2 of the Petroleum and Coal Tax Act is deemed to be replaced with "Article 90-4, paragraphs (6) and (7) of the Act on Special Measures Concerning Taxation"; the phrase "the person prescribed in Article 21 (Obligation to Keep Books) of the Petroleum and Coal Tax Act" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "a person who uses heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of Article 90-4, paragraph (1) of the Act on Special Measures Concerning Taxation for the use relating to that exemption", the phrase "these" in (a) of that item is deemed to be replaced with "that", and the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in (a) of that item is deemed to be replaced with "heavy oil, etc. (meaning heavy oil and crude petroleum exempted from petroleum and coal tax"; the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "heavy oil, etc."; and the phrase "(a) or (b)" in (d) of that item is deemed to be replaced with "(a)", and the phrase "crude oil, etc." in (d) of that item is deemed to be replaced with "heavy oil, etc.".
machine translation, not official
**第五項** 前項の規定により国税通則法第七十四条の五第四号（ロ及びニを除く。）の規定が準用される同項の重油及び粗油を同項の用途に供する者は同号イに規定する者とみなして同法第百二十八条（第二号中同法第七十四条の五第四号イ及びハに係る部分並びに第三号中同条第四号イに係る部分に限る。）及び第百三十条の規定を、同項の規定により同法第七十四条の五第四号ニの規定が準用される同項の重油及び粗油を同項の用途に供する者に重油及び粗油を譲渡する義務があると認められる者その他自己の事業に関し同項の重油及び粗油を同項の用途に供する者と取引があると認められる者は同号ニに規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の五第四号ニに係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。
art-90-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-5
A person who uses heavy oil and crude petroleum as referred to in the preceding paragraph for the use referred to in that paragraph, to whom the provisions of Article 74-5, item (iv) (excluding (b) and (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in (a) of that item and the provisions of Article 128 (limited to the part of item (ii) relating to Article 74-5, item (iv), (a) and (c) of that Act and the part of item (iii) relating to item (iv), (a) of that Article) and Article 130 of that Act apply to that person, and a person found to be obliged to transfer heavy oil and crude petroleum to a person who uses heavy oil and crude petroleum as referred to in that paragraph for the use referred to in that paragraph or any other person found to have transactions, in connection with that person's business, with a person who uses heavy oil and crude petroleum as referred to in that paragraph for the use referred to in that paragraph, to whom the provisions of Article 74-5, item (iv), (d) of that Act apply mutatis mutandis pursuant to the provisions of that paragraph, is deemed to be the person prescribed in (d) of that item and the provisions of Article 128 (limited to the part of items (ii) and (iii) relating to Article 74-5, item (iv), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
machine translation, not official
**第六項** 第一項の規定の適用を受けた石油製品等は、同項の承認を受けて当該石油製品等を引き取つた日から二年以内に、当該免除に係る用途以外の用途に供し、又はこれらの用途以外の用途に供するため譲渡してはならない。ただし、やむを得ない理由がある場合において、政令で定めるところにより税関長の承認を受けたときは、この限りでない。
art-90-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-6
Petroleum products, etc. to which the provisions of paragraph (1) have been applied must not, within two years from the day on which that petroleum products, etc. was taken out with the approval referred to in that paragraph, be used for a use other than the use relating to that exemption, or be transferred for use for a use other than those uses; provided, however, that this does not apply in the case where there are unavoidable reasons and the approval of the director-general of the customs house has been obtained pursuant to the provisions of Cabinet Order.
machine translation, not official
**第七項** 前項ただし書の承認を受けたとき、又は当該承認を受けないで同項の石油製品等を同項に規定する用途以外の用途に供し、若しくはその用途以外の用途に供するため譲渡したときは、税関長は、これらの場合に該当することとなつた者から、当該石油製品等について第一項の規定により免除を受けた額の石油石炭税を直ちに徴収する。
art-90-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-7
When the approval referred to in the proviso to the preceding paragraph has been obtained, or when, without obtaining that approval, petroleum products, etc. referred to in that paragraph has been used for a use other than the use prescribed in that paragraph or transferred for use for a use other than that use, the director-general of the customs house is to immediately collect from the person who has come to fall under any of these cases petroleum and coal tax in the amount exempted under the provisions of paragraph (1) with regard to that petroleum products, etc..
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### 第九十条の四の二（引取りに係る特定石炭の免税） — Exemption from Tax for Specified Coal Taken Out
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art-90-4-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4-2 · https://japanlaw.org/l/332AC0000000026/art-90-4-2
**第一項** 石炭のうち次に掲げるもの（以下この条において「特定石炭」という。）を、保税地域から引き取ろうとする場合において、当該引き取ろうとする者が政令で定める手続により、納税地の所轄税関長の承認を受けて当該特定石炭を引き取るときは、当分の間、当該引取りに係る石油石炭税を免除する。
art-90-4-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-1
In the case where a person intends to take out of a bonded area any of the following coal (referred to as "specified coal" in this Article), when the person intending to take it out takes out that specified coal with the approval of the director-general of the customs house with jurisdiction over the place for tax payment, obtained through the procedures specified by Cabinet Order, the petroleum and coal tax on that taking out is exempted for the time being:
machine translation, not official
**一** 鉄鋼の製造に使用する石炭
art-90-4-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-1/item-1
coal used for the manufacture of iron and steel;
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**二** コークスの製造に使用する石炭
art-90-4-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-1/item-2
coal used for the manufacture of coke;
machine translation, not official
**三** セメントの製造に使用する石炭
art-90-4-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-1/item-3
coal used for the manufacture of cement.
machine translation, not official
**第二項** 石油石炭税法第十八条の二、第二十一条及び第二十二条（第一号を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は前項の規定により石油石炭税の免除を受けた特定石炭をその免除に係る用途に供する者及び同項の規定により石油石炭税の免除を受けた特定石炭の販売業者について、同法第七十四条の五第四号ニ、第七十四条の八及び第七十四条の十三の規定は同項の規定により石油石炭税の免除を受けた特定石炭をその免除に係る用途に供する者又は同項の規定により石油石炭税の免除を受けた特定石炭の販売業者に特定石炭を譲渡する義務があると認められる者その他自己の事業に関し同項の規定により石油石炭税の免除を受けた特定石炭をその免除に係る用途に供する者又は同項の規定により石油石炭税の免除を受けた特定石炭の販売業者と取引があると認められる者について、それぞれ準用する。この場合において、石油石炭税法第十八条の二中「第四条及び第十三条から第十七条まで」とあるのは「租税特別措置法第九十条の四の二第四項及び第五項」と、同法第二十一条中「原油の採取者若しくは販売業者、ガス状炭化水素若しくは石炭の採取者、原油等の輸入業者、石油精製業者で政令で定めるもの、特例申告者又は第十五条第一項の承認を受けている者」とあるのは「租税特別措置法第九十条の四の二第一項の規定により石油石炭税の免除を受けた石炭（以下この条において「特定石炭」という。）をその免除に係る用途に供する者及び特定石炭の販売業者」と、「原油、ガス状炭化水素若しくは石炭の採取又は原油等」とあるのは「特定石炭」と、「、販売若しくは保税地域からの引取り」とあるのは「又は販売」と、国税通則法第七十四条の五第四号イ中「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「特定石炭（租税特別措置法第九十条の四の二第一項の規定により石油石炭税の免除を受けた石炭」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「特定石炭」と、同号ニ中「イ又はロ」とあるのは「イ」と、「原油等」とあるのは「特定石炭」と読み替えるものとする。
art-90-4-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-2
The provisions of Article 18-2, Article 21 and Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person who uses specified coal exempted from petroleum and coal tax pursuant to the provisions of the preceding paragraph for the use relating to that exemption and to a seller of specified coal exempted from petroleum and coal tax pursuant to the provisions of that paragraph, and the provisions of Article 74-5, item (iv), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer specified coal to a person who uses specified coal exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or to a seller of specified coal exempted from petroleum and coal tax pursuant to the provisions of that paragraph, or any other person found to have transactions, in connection with that person's business, with a person who uses specified coal exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or with a seller of specified coal exempted from petroleum and coal tax pursuant to the provisions of that paragraph, respectively. In this case, the phrase "Article 4 and Articles 13 through 17" in Article 18-2 of the Petroleum and Coal Tax Act is deemed to be replaced with "Article 90-4-2, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation"; the phrase "an extractor or seller of crude oil, an extractor of gaseous hydrocarbons or coal, an importer of crude oil, etc., a petroleum refiner specified by Cabinet Order, a special filer, or a person who has obtained the approval referred to in Article 15, paragraph (1)" in Article 21 of that Act is deemed to be replaced with "a person who uses coal exempted from petroleum and coal tax pursuant to the provisions of Article 90-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as 'specified coal' in this Article) for the use relating to that exemption and a seller of specified coal", the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc." in that Article is deemed to be replaced with "specified coal", and the phrase ", sale or taking out of a bonded area" in that Article is deemed to be replaced with "or sale"; the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "specified coal (meaning coal exempted from petroleum and coal tax pursuant to the provisions of Article 90-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation"; the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "specified coal"; and the phrase "(a) or (b)" in (d) of that item is deemed to be replaced with "(a)", and the phrase "crude oil, etc." in (d) of that item is deemed to be replaced with "specified coal".
machine translation, not official
**第三項** 前項の規定により石油石炭税法第二十一条及び国税通則法第七十四条の五第四号（ロ及びニを除く。）の規定が準用される同項の特定石炭を同項の用途に供する者及び同項の特定石炭の販売業者（同項の規定により準用される石油石炭税法第二十二条（第一号を除く。）の規定により記帳の義務を承継する者を含む。）は石油石炭税法第二十一条に規定する者とそれぞれみなして同法第二十四条（第五号に係る部分に限る。）及び第二十五条第一項並びに国税通則法第百二十八条（第二号中同法第七十四条の五第四号イ及びハに係る部分並びに第三号中同条第四号イに係る部分に限る。）及び第百三十条の規定を、前項の規定により同法第七十四条の五第四号ニの規定が準用される同項の特定石炭を同項の用途に供する者又は同項の特定石炭の販売業者に特定石炭を譲渡する義務があると認められる者その他自己の事業に関し同項の特定石炭を同項の用途に供する者又は同項の特定石炭の販売業者と取引があると認められる者は同号ニに規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の五第四号ニに係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。
art-90-4-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-3
A person who uses specified coal as referred to in the preceding paragraph for the use referred to in that paragraph and a seller of specified coal as referred to in that paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 21 of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, are each deemed to be the person prescribed in Article 21 of the Petroleum and Coal Tax Act and the provisions of Article 24 (limited to the part relating to item (v)) and Article 25, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (iv), (a) and (c) of that Act and the part of item (iii) relating to item (iv), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to them, and a person found to be obliged to transfer specified coal to a person who uses specified coal as referred to in that paragraph for the use referred to in that paragraph or to a seller of specified coal as referred to in that paragraph, or any other person found to have transactions, in connection with that person's business, with a person who uses specified coal as referred to in that paragraph for the use referred to in that paragraph or with a seller of specified coal as referred to in that paragraph, to whom the provisions of Article 74-5, item (iv), (d) of that Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in (d) of that item and the provisions of Article 128 (limited to the part of items (ii) and (iii) relating to Article 74-5, item (iv), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
machine translation, not official
**第四項** 第一項の規定の適用を受けた特定石炭は、同項の承認を受けて当該特定石炭を引き取つた日から二年以内に、当該免除に係る用途以外の用途に供し、又はこれらの用途以外の用途に供するため譲渡してはならない。ただし、やむを得ない理由がある場合において、政令で定めるところにより税関長の承認を受けたときは、この限りでない。
art-90-4-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-4
Specified coal to which the provisions of paragraph (1) have been applied must not, within two years from the day on which that specified coal was taken out with the approval referred to in that paragraph, be used for a use other than the use relating to that exemption, or be transferred for use for a use other than those uses; provided, however, that this does not apply in the case where there are unavoidable reasons and the approval of the director-general of the customs house has been obtained pursuant to the provisions of Cabinet Order.
machine translation, not official
**第五項** 前項ただし書の承認を受けたとき、又は当該承認を受けないで同項の特定石炭を同項に規定する用途以外の用途に供し、若しくはその用途以外の用途に供するため譲渡したときは、税関長は、これらの場合に該当することとなつた者から、当該特定石炭について第一項の規定により免除を受けた額の石油石炭税を直ちに徴収する。
art-90-4-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-5
When the approval referred to in the proviso to the preceding paragraph has been obtained, or when, without obtaining that approval, specified coal referred to in that paragraph has been used for a use other than the use prescribed in that paragraph or transferred for use for a use other than that use, the director-general of the customs house is to immediately collect from the person who has come to fall under any of these cases petroleum and coal tax in the amount exempted under the provisions of paragraph (1) with regard to that specified coal.
machine translation, not official
### 第九十条の四の三（引取りに係る沖縄発電用特定石炭等の免税） — Exemption from Tax for Specified Coal, etc. for Power Generation in Okinawa Taken Out
caption: machine translation, not official
art-90-4-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4-3 · https://japanlaw.org/l/332AC0000000026/art-90-4-3
**第一項** 電気事業法（昭和三十九年法律第百七十号）第二条第一項第十五号に規定する発電事業者が沖縄県の区域内にある事業場において発電の用に供するガス状炭化水素のうち関税定率法別表第二七一一・一一号に掲げる天然ガス又は石炭（以下この条において「沖縄発電用特定石炭等」という。）を、保税地域から引き取ろうとする場合において、当該引き取ろうとする者が政令で定める手続により、令和九年三月三十一日までに、納税地の所轄税関長の承認を受けて当該沖縄発電用特定石炭等を引き取るときは、当該引取りに係る石油石炭税を免除する。
art-90-4-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-4-3/par-1
In the case where a person intends to take out of a bonded area natural gas listed in subheading 2711.11 of the Appended Table of the Customs Tariff Act, out of gaseous hydrocarbons, or coal, which an electricity generation business operator prescribed in Article 2, paragraph (1), item (xv) of the Electricity Business Act (Act No. 170 of 1964) uses for power generation at a business site within the area of Okinawa Prefecture (referred to as "specified coal, etc. for power generation in Okinawa" in this Article), when the person intending to take it out takes out that specified coal, etc. for power generation in Okinawa by March 31, 2027 with the approval of the director-general of the customs house with jurisdiction over the place for tax payment, obtained through the procedures specified by Cabinet Order, the petroleum and coal tax on that taking out is exempted.
machine translation, not official
**第二項** 石油石炭税法第十八条の二、第二十一条及び第二十二条（第一号を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は前項の規定により石油石炭税の免除を受けた沖縄発電用特定石炭等をその免除に係る用途に供する者及び同項の規定により石油石炭税の免除を受けた沖縄発電用特定石炭等の販売業者について、同法第七十四条の五第四号ニ、第七十四条の八及び第七十四条の十三の規定は同項の規定により石油石炭税の免除を受けた沖縄発電用特定石炭等をその免除に係る用途に供する者又は同項の規定により石油石炭税の免除を受けた沖縄発電用特定石炭等の販売業者に沖縄発電用特定石炭等を譲渡する義務があると認められる者その他自己の事業に関し同項の規定により石油石炭税の免除を受けた沖縄発電用特定石炭等をその免除に係る用途に供する者又は同項の規定により石油石炭税の免除を受けた沖縄発電用特定石炭等の販売業者と取引があると認められる者について、それぞれ準用する。この場合において、石油石炭税法第十八条の二中「第四条及び第十三条から第十七条まで」とあるのは「租税特別措置法第九十条の四の三第四項及び第五項」と、同法第二十一条中「原油の採取者若しくは販売業者、ガス状炭化水素若しくは石炭の採取者、原油等の輸入業者、石油精製業者で政令で定めるもの、特例申告者又は第十五条第一項の承認を受けている者」とあるのは「租税特別措置法第九十条の四の三第一項の規定により石油石炭税の免除を受けた天然ガス又は石炭（以下この条において「沖縄発電用特定石炭等」という。）をその免除に係る用途に供する者及び沖縄発電用特定石炭等の販売業者」と、「原油、ガス状炭化水素若しくは石炭の採取又は原油等」とあるのは「沖縄発電用特定石炭等」と、「、販売若しくは保税地域からの引取り」とあるのは「又は販売」と、国税通則法第七十四条の五第四号イ中「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「沖縄発電用特定石炭等（租税特別措置法第九十条の四の三第一項の規定により石油石炭税の免除を受けた天然ガス又は石炭」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「沖縄発電用特定石炭等」と、同号ニ中「イ又はロ」とあるのは「イ」と、「原油等」とあるのは「沖縄発電用特定石炭等」と読み替えるものとする。
art-90-4-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-4-3/par-2
The provisions of Article 18-2, Article 21 and Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person who uses specified coal, etc. for power generation in Okinawa exempted from petroleum and coal tax pursuant to the provisions of the preceding paragraph for the use relating to that exemption and to a seller of specified coal, etc. for power generation in Okinawa exempted from petroleum and coal tax pursuant to the provisions of that paragraph, and the provisions of Article 74-5, item (iv), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer specified coal, etc. for power generation in Okinawa to a person who uses specified coal, etc. for power generation in Okinawa exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or to a seller of specified coal, etc. for power generation in Okinawa exempted from petroleum and coal tax pursuant to the provisions of that paragraph, or any other person found to have transactions, in connection with that person's business, with a person who uses specified coal, etc. for power generation in Okinawa exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or with a seller of specified coal, etc. for power generation in Okinawa exempted from petroleum and coal tax pursuant to the provisions of that paragraph, respectively. In this case, the phrase "Article 4 and Articles 13 through 17" in Article 18-2 of the Petroleum and Coal Tax Act is deemed to be replaced with "Article 90-4-3, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation"; the phrase "an extractor or seller of crude oil, an extractor of gaseous hydrocarbons or coal, an importer of crude oil, etc., a petroleum refiner specified by Cabinet Order, a special filer, or a person who has obtained the approval referred to in Article 15, paragraph (1)" in Article 21 of that Act is deemed to be replaced with "a person who uses natural gas or coal exempted from petroleum and coal tax pursuant to the provisions of Article 90-4-3, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as 'specified coal, etc. for power generation in Okinawa' in this Article) for the use relating to that exemption and a seller of specified coal, etc. for power generation in Okinawa", the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc." in that Article is deemed to be replaced with "specified coal, etc. for power generation in Okinawa", and the phrase ", sale or taking out of a bonded area" in that Article is deemed to be replaced with "or sale"; the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "specified coal, etc. for power generation in Okinawa (meaning natural gas or coal exempted from petroleum and coal tax pursuant to the provisions of Article 90-4-3, paragraph (1) of the Act on Special Measures Concerning Taxation"; the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "specified coal, etc. for power generation in Okinawa"; and the phrase "(a) or (b)" in (d) of that item is deemed to be replaced with "(a)", and the phrase "crude oil, etc." in (d) of that item is deemed to be replaced with "specified coal, etc. for power generation in Okinawa".
machine translation, not official
**第三項** 前項の規定により石油石炭税法第二十一条及び国税通則法第七十四条の五第四号（ロ及びニを除く。）の規定が準用される同項の沖縄発電用特定石炭等を同項の用途に供する者及び同項の沖縄発電用特定石炭等の販売業者（同項の規定により準用される石油石炭税法第二十二条（第一号を除く。）の規定により記帳の義務を承継する者を含む。）は石油石炭税法第二十一条に規定する者とそれぞれみなして同法第二十四条（第五号に係る部分に限る。）及び第二十五条第一項並びに国税通則法第百二十八条（第二号中同法第七十四条の五第四号イ及びハに係る部分並びに第三号中同条第四号イに係る部分に限る。）及び第百三十条の規定を、前項の規定により同法第七十四条の五第四号ニの規定が準用される同項の沖縄発電用特定石炭等を同項の用途に供する者又は同項の沖縄発電用特定石炭等の販売業者に沖縄発電用特定石炭等を譲渡する義務があると認められる者その他自己の事業に関し同項の沖縄発電用特定石炭等を同項の用途に供する者又は同項の沖縄発電用特定石炭等の販売業者と取引があると認められる者は同号ニに規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の五第四号ニに係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。
art-90-4-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-4-3/par-3
A person who uses specified coal, etc. for power generation in Okinawa as referred to in the preceding paragraph for the use referred to in that paragraph and a seller of specified coal, etc. for power generation in Okinawa as referred to in that paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 21 of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, are each deemed to be the person prescribed in Article 21 of the Petroleum and Coal Tax Act and the provisions of Article 24 (limited to the part relating to item (v)) and Article 25, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (iv), (a) and (c) of that Act and the part of item (iii) relating to item (iv), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to them, and a person found to be obliged to transfer specified coal, etc. for power generation in Okinawa to a person who uses specified coal, etc. for power generation in Okinawa as referred to in that paragraph for the use referred to in that paragraph or to a seller of specified coal, etc. for power generation in Okinawa as referred to in that paragraph, or any other person found to have transactions, in connection with that person's business, with a person who uses specified coal, etc. for power generation in Okinawa as referred to in that paragraph for the use referred to in that paragraph or with a seller of specified coal, etc. for power generation in Okinawa as referred to in that paragraph, to whom the provisions of Article 74-5, item (iv), (d) of that Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in (d) of that item and the provisions of Article 128 (limited to the part of items (ii) and (iii) relating to Article 74-5, item (iv), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
machine translation, not official
**第四項** 第一項の規定の適用を受けた沖縄発電用特定石炭等は、同項の承認を受けて当該沖縄発電用特定石炭等を引き取つた日から二年以内に、当該免除に係る用途以外の用途に供し、又はこれらの用途以外の用途に供するため譲渡してはならない。ただし、やむを得ない理由がある場合において、政令で定めるところにより税関長の承認を受けたときは、この限りでない。
art-90-4-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-4-3/par-4
Specified coal, etc. for power generation in Okinawa to which the provisions of paragraph (1) have been applied must not, within two years from the day on which that specified coal, etc. for power generation in Okinawa was taken out with the approval referred to in that paragraph, be used for a use other than the use relating to that exemption, or be transferred for use for a use other than those uses; provided, however, that this does not apply in the case where there are unavoidable reasons and the approval of the director-general of the customs house has been obtained pursuant to the provisions of Cabinet Order.
machine translation, not official
**第五項** 前項ただし書の承認を受けたとき、又は当該承認を受けないで同項の沖縄発電用特定石炭等を同項に規定する用途以外の用途に供し、若しくはその用途以外の用途に供するため譲渡したときは、税関長は、これらの場合に該当することとなつた者から、当該沖縄発電用特定石炭等について第一項の規定により免除を受けた額の石油石炭税を直ちに徴収する。
art-90-4-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-4-3/par-5
When the approval referred to in the proviso to the preceding paragraph has been obtained, or when, without obtaining that approval, specified coal, etc. for power generation in Okinawa referred to in that paragraph has been used for a use other than the use prescribed in that paragraph or transferred for use for a use other than that use, the director-general of the customs house is to immediately collect from the person who has come to fall under any of these cases petroleum and coal tax in the amount exempted under the provisions of paragraph (1) with regard to that specified coal, etc. for power generation in Okinawa.
machine translation, not official
### 第九十条の五（石油化学製品の原料用特定揮発油等に係る石油石炭税の還付） — Refund of Petroleum and Coal Tax on Specified Gasoline, etc. Used as Raw Materials for Petrochemical Products
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art-90-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-5 · https://japanlaw.org/l/332AC0000000026/art-90-5
**第一項** 石油化学製品で政令で定めるものの製造者が、政令で定める手続によりその製造場の所在地の所轄税務署長の承認を受けて課税済みの原油等から本邦において製造された第九十条の四第一項第二号に掲げる揮発油又は同項第三号に掲げる灯油若しくは軽油（以下この条において「特定揮発油等」という。）を原料に用いて当該石油化学製品を製造した場合には、当分の間、政令で定めるところにより、その原料に供した特定揮発油等につき、第九十条の三の二第一号に規定する税率により算出した石油石炭税額に相当する金額を当該特定揮発油等の製造者に（当該特定揮発油等の製造者が当該特定揮発油等の原料とされた課税済みの原油等に係る石油石炭税の納税者でない場合にあつては、当該課税済みの原油等につき当該特定揮発油等の製造者が当該石油石炭税を納付したものとみなして、当該特定揮発油等の製造者に）還付する。
art-90-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-5/par-1
In the case where a manufacturer of petrochemical products specified by Cabinet Order has manufactured those petrochemical products using as raw materials gasoline listed in Article 90-4, paragraph (1), item (ii), or kerosene or light oil listed in item (iii) of that paragraph, manufactured in Japan from taxed crude oil, etc. (referred to as "specified gasoline, etc." in this Article), with the approval of the district director with jurisdiction over the location of its manufacturing site obtained through the procedures specified by Cabinet Order, an amount equivalent to the amount of petroleum and coal tax calculated at the tax rate prescribed in Article 90-3-2, item (i) for the specified gasoline, etc. used as those raw materials is, for the time being, refunded pursuant to the provisions of Cabinet Order to the manufacturer of that specified gasoline, etc. (or, in the case where the manufacturer of that specified gasoline, etc. is not the taxpayer of petroleum and coal tax on the taxed crude oil, etc. used as the raw material of that specified gasoline, etc., to the manufacturer of that specified gasoline, etc., by deeming that manufacturer to have paid that petroleum and coal tax on that taxed crude oil, etc.).
machine translation, not official
**第二項** 税務署長は、前項の承認の申請があつた場合において、同項に規定する石油化学製品の製造場が特定揮発油等以外の揮発油、灯油又は軽油を原料に供する当該石油化学製品の製造場であることその他の理由により、取締り上特に不適当と認められるときは、その承認を与えないことができる。
art-90-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-5/par-2
In the case where an application for the approval referred to in the preceding paragraph has been filed, when the district director finds that the application is particularly inappropriate for control purposes because the manufacturing site of the petrochemical products prescribed in that paragraph is a manufacturing site of those petrochemical products that uses gasoline, kerosene or light oil other than specified gasoline, etc. as raw materials, or for any other reason, the district director may refuse to grant the approval.
machine translation, not official
**第三項** 税務署長は、第一項の承認を与える場合において、取締り上必要があると認めるときは、同項に規定する石油化学製品の原料に供する特定揮発油等及びこれを原料に供して製造した当該石油化学製品をそれぞれその他の揮発油、灯油又は軽油及びその他の石油化学製品と区別して蔵置すべきことを命ずることができる。
art-90-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-5/par-3
When granting the approval referred to in paragraph (1), if the district director finds it necessary for control purposes, the district director may order that the specified gasoline, etc. to be used as raw materials for the petrochemical products prescribed in that paragraph and the petrochemical products manufactured using it as raw materials be stored separately from other gasoline, kerosene or light oil and from other petrochemical products, respectively.
machine translation, not official
**第四項** 第一項に規定する石油化学製品の製造者は、同項の承認に係る石油化学製品の製造を完了したときは、遅滞なく、その旨をその製造場の所在地の所轄税務署長に届け出て、当該石油化学製品が製造されたこと並びに当該石油化学製品の原料に供した特定揮発油等の品名及び品名ごとの数量の確認を受けなければならない。
art-90-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-5/par-4
When a manufacturer of the petrochemical products prescribed in paragraph (1) has completed the manufacture of the petrochemical products relating to the approval referred to in that paragraph, it must, without delay, notify the district director with jurisdiction over the location of its manufacturing site to that effect and obtain confirmation that those petrochemical products have been manufactured and of the product names of the specified gasoline, etc. used as raw materials for those petrochemical products and the quantity for each product name.
machine translation, not official
**第五項** 石油石炭税法第二十一条及び第二十二条（第一号を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は、第一項に規定する石油化学製品の製造者又は特定揮発油等の製造者若しくは販売業者について準用する。この場合において、石油石炭税法第二十一条中「原油の採取者若しくは販売業者、ガス状炭化水素若しくは石炭の採取者、原油等の輸入業者、石油精製業者で政令で定めるもの、特例申告者又は第十五条第一項の承認を受けている者」とあるのは「租税特別措置法第九十条の五第一項に規定する石油化学製品の製造者又は同項に規定する揮発油、灯油若しくは軽油の製造者若しくは販売業者」と、「原油、ガス状炭化水素若しくは石炭の採取又は原油等の購入、貯蔵、消費、販売若しくは保税地域からの引取り」とあるのは「同項に規定する揮発油、灯油、軽油又は石油化学製品の製造、購入、貯蔵、消費又は販売」と、国税通則法第七十四条の五第四号イ中「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「特定石油製品等（租税特別措置法第九十条の五第一項に規定する揮発油、灯油、軽油又は石油化学製品」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「特定石油製品等」と読み替えるものとする。
art-90-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-5/par-5
The provisions of Article 21 and Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a manufacturer of the petrochemical products prescribed in paragraph (1) or a manufacturer or seller of specified gasoline, etc. In this case, the phrase "an extractor or seller of crude oil, an extractor of gaseous hydrocarbons or coal, an importer of crude oil, etc., a petroleum refiner specified by Cabinet Order, a special filer, or a person who has obtained the approval referred to in Article 15, paragraph (1)" in Article 21 of the Petroleum and Coal Tax Act is deemed to be replaced with "a manufacturer of petrochemical products prescribed in Article 90-5, paragraph (1) of the Act on Special Measures Concerning Taxation or a manufacturer or seller of gasoline, kerosene or light oil prescribed in that paragraph", and the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or the purchase, storage, consumption, sale or taking out of a bonded area of crude oil, etc." in that Article is deemed to be replaced with "the manufacture, purchase, storage, consumption or sale of gasoline, kerosene, light oil or petrochemical products prescribed in that paragraph"; the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "specified petroleum products, etc. (meaning gasoline, kerosene, light oil or petrochemical products prescribed in Article 90-5, paragraph (1) of the Act on Special Measures Concerning Taxation"; and the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "specified petroleum products, etc.".
machine translation, not official
**第六項** 前項の規定により石油石炭税法第二十一条及び国税通則法第七十四条の五第四号（ロ及びニを除く。）の規定が準用される同項の石油化学製品の製造者又は同項の特定揮発油等の製造者若しくは販売業者（同項の規定により準用される石油石炭税法第二十二条（第一号を除く。）の規定により記帳の義務を承継する者を含む。）は、石油石炭税法第二十一条に規定する者とそれぞれみなして、同法第二十四条（第五号に係る部分に限る。）及び第二十五条第一項並びに国税通則法第百二十八条（第二号中同法第七十四条の五第四号イ及びハに係る部分並びに第三号中同条第四号イに係る部分に限る。）及び第百三十条の規定を適用する。
art-90-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-90-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-5/par-6
A manufacturer of the petrochemical products referred to in the preceding paragraph or a manufacturer or seller of specified gasoline, etc. referred to in that paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 21 of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be, respectively, the person prescribed in Article 21 of the Petroleum and Coal Tax Act, and the provisions of Article 24 (limited to the part relating to item (v)) and Article 25, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (iv), (a) and (c) of that Act and the part of item (iii) relating to item (iv), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to them.
machine translation, not official
**第七項** 第一項の規定による還付金には、国税通則法の規定による還付加算金は、付さない。
art-90-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-90-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-90-5/par-7
No interest on refund under the provisions of the Act on General Rules for National Taxes is added to a refund under the provisions of paragraph (1).
machine translation, not official
### 第九十条の六（特定の重油を農林漁業の用に供した場合の石油石炭税の還付） — Refund of Petroleum and Coal Tax Where Specified Heavy Oil Is Used for Agriculture, Forestry or Fisheries
caption: machine translation, not official
art-90-6 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6 · https://japanlaw.org/l/332AC0000000026/art-90-6
**第一項** 農林漁業を営む者が、令和十年三月三十一日までに、課税済みの原油等から本邦において製造された関税定率法別表第二七一〇・一九号の一の（三）のＡ又は第二七一〇・二〇号の一の（四）のＡに掲げる重油（同表第二七一〇・一九号の一の（三）のＡの（ａ）若しくは（ｃ）又は第二七一〇・二〇号の一の（四）のＡの（ａ）若しくは（ｃ）に掲げる重油については、農林漁業の用に供するものに限る。）を農林漁業の用に供するため政令で定める方法により購入した場合には、政令で定めるところにより、その購入した重油につき、第九十条の三の二第一号に規定する税率により算出した石油石炭税額に相当する金額を当該重油の製造者に（当該重油の製造者が当該重油の原料とされた課税済みの原油等に係る石油石炭税の納税者でない場合にあつては、当該課税済みの原油等につき当該重油の製造者が当該石油石炭税を納付したものとみなして、当該重油の製造者に）還付する。
art-90-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-1
In the case where a person engaged in agriculture, forestry or fisheries purchases, by March 31, 2028, by the method specified by Cabinet Order, heavy oil listed in subheading 2710.19 1 (3) A or 2710.20 1 (4) A of the Appended Table of the Customs Tariff Act manufactured in Japan from taxed crude oil, etc. (for heavy oil listed in subheading 2710.19 1 (3) A (a) or (c) or 2710.20 1 (4) A (a) or (c) of that Table, limited to that to be used for agriculture, forestry or fisheries) for use for agriculture, forestry or fisheries, an amount equivalent to the amount of petroleum and coal tax calculated at the tax rate prescribed in Article 90-3-2, item (i) for the heavy oil so purchased is refunded, pursuant to the provisions of Cabinet Order, to the manufacturer of that heavy oil (or, in the case where the manufacturer of that heavy oil is not the taxpayer of petroleum and coal tax on the taxed crude oil, etc. used as the raw material of that heavy oil, to the manufacturer of that heavy oil, by deeming that manufacturer to have paid that petroleum and coal tax on that taxed crude oil, etc.).
machine translation, not official
**第二項** 石油石炭税法第十八条の二並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は、前項に規定する方法により購入された重油を同項に規定する用途に供する者について準用する。この場合において、石油石炭税法第十八条の二中「第四条及び第十三条から第十七条まで」とあるのは「租税特別措置法第九十条の六第六項及び第七項」と、国税通則法第七十四条の五第四号イ中「石油石炭税法第二十一条（記帳義務）に規定する者」とあるのは「租税特別措置法第九十条の六第一項に規定する方法により購入された重油（以下この号において「重油」という。）を同法第九十条の六第一項に規定する用途に供する者」と、「これらの」とあるのは「その」と、「原油等（同法第四条第二項（納税義務者）に規定する原油等をいう。以下この号において同じ。）」とあるのは「重油」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「重油」と読み替えるものとする。
art-90-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-2
The provisions of Article 18-2 of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person who uses heavy oil purchased by the method prescribed in the preceding paragraph for the use prescribed in that paragraph. In this case, the phrase "Article 4 and Articles 13 through 17" in Article 18-2 of the Petroleum and Coal Tax Act is deemed to be replaced with "Article 90-6, paragraphs (6) and (7) of the Act on Special Measures Concerning Taxation"; the phrase "the person prescribed in Article 21 (Obligation to Keep Books) of the Petroleum and Coal Tax Act" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "a person who uses heavy oil purchased by the method prescribed in Article 90-6, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as 'heavy oil' in this item) for the use prescribed in Article 90-6, paragraph (1) of that Act", the phrase "these" in (a) of that item is deemed to be replaced with "that", and the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act; the same applies hereinafter in this item)" in (a) of that item is deemed to be replaced with "heavy oil"; and the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "heavy oil".
machine translation, not official
**第三項** 前項の規定により国税通則法第七十四条の五第四号（ロ及びニを除く。）の規定が準用される同項の方法により購入された重油を同項の用途に供する者は、同号イに規定する者とみなして、同法第百二十八条（第二号中同法第七十四条の五第四号イ及びハに係る部分並びに第三号中同条第四号イに係る部分に限る。）及び第百三十条の規定を適用する。
art-90-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-3
A person who uses heavy oil purchased by the method referred to in the preceding paragraph for the use referred to in that paragraph, to whom the provisions of Article 74-5, item (iv) (excluding (b) and (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in (a) of that item, and the provisions of Article 128 (limited to the part of item (ii) relating to Article 74-5, item (iv), (a) and (c) of that Act and the part of item (iii) relating to item (iv), (a) of that Article) and Article 130 of that Act apply to that person.
machine translation, not official
**第四項** 石油石炭税法第二十一条及び第二十二条（第一号を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は、第一項に規定する重油の製造者又は販売業者について準用する。この場合において、石油石炭税法第二十一条中「原油の採取者若しくは販売業者、ガス状炭化水素若しくは石炭の採取者、原油等の輸入業者、石油精製業者で政令で定めるもの、特例申告者又は第十五条第一項の承認を受けている者」とあるのは「租税特別措置法第九十条の六第一項に規定する重油（以下この条において「重油」という。）の製造者又は販売業者」と、「原油、ガス状炭化水素若しくは石炭の採取又は原油等の購入、貯蔵、消費、販売若しくは保税地域からの引取り」とあるのは「重油の製造、購入、貯蔵又は販売」と、国税通則法第七十四条の五第四号イ中「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「重油（租税特別措置法第九十条の六第一項に規定する重油」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「重油」と読み替えるものとする。
art-90-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-4
The provisions of Article 21 and Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a manufacturer or seller of the heavy oil prescribed in paragraph (1). In this case, the phrase "an extractor or seller of crude oil, an extractor of gaseous hydrocarbons or coal, an importer of crude oil, etc., a petroleum refiner specified by Cabinet Order, a special filer, or a person who has obtained the approval referred to in Article 15, paragraph (1)" in Article 21 of the Petroleum and Coal Tax Act is deemed to be replaced with "a manufacturer or seller of heavy oil prescribed in Article 90-6, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as 'heavy oil' in this Article)", and the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or the purchase, storage, consumption, sale or taking out of a bonded area of crude oil, etc." in that Article is deemed to be replaced with "the manufacture, purchase, storage or sale of heavy oil"; the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "heavy oil (meaning heavy oil prescribed in Article 90-6, paragraph (1) of the Act on Special Measures Concerning Taxation"; and the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "heavy oil".
machine translation, not official
**第五項** 前項の規定により石油石炭税法第二十一条及び国税通則法第七十四条の五第四号（ロ及びニを除く。）の規定が準用される同項の重油の製造者又は販売業者（同項の規定により準用される石油石炭税法第二十二条（第一号を除く。）の規定により記帳の義務を承継する者を含む。）は、石油石炭税法第二十一条に規定する者とそれぞれみなして、同法第二十四条（第五号に係る部分に限る。）及び第二十五条第一項並びに国税通則法第百二十八条（第二号中同法第七十四条の五第四号イ及びハに係る部分並びに第三号中同条第四号イに係る部分に限る。）及び第百三十条の規定を適用する。
art-90-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-5
A manufacturer or seller of the heavy oil referred to in the preceding paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 21 of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be, respectively, the person prescribed in Article 21 of the Petroleum and Coal Tax Act, and the provisions of Article 24 (limited to the part relating to item (v)) and Article 25, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (iv), (a) and (c) of that Act and the part of item (iii) relating to item (iv), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to them.
machine translation, not official
**第六項** 第一項の規定の適用を受けた重油は、同項に規定する方法により購入された日から二年以内に、同項に規定する用途以外の用途に供し、又はその用途以外の用途に供するため譲渡してはならない。ただし、やむを得ない理由がある場合において、政令で定めるところにより税務署長の承認を受けたときは、この限りでない。
art-90-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-6
Heavy oil to which the provisions of paragraph (1) have been applied must not, within two years from the day on which it was purchased by the method prescribed in that paragraph, be used for a use other than the use prescribed in that paragraph, or be transferred for use for a use other than that use; provided, however, that this does not apply in the case where there are unavoidable reasons and the approval of the district director has been obtained pursuant to the provisions of Cabinet Order.
machine translation, not official
**第七項** 前項ただし書の承認を受けたとき、又は当該承認を受けないで同項の重油を同項に規定する用途以外の用途に供し、若しくはその用途以外の用途に供するため譲渡したときは、税務署長は、これらの場合に該当することとなつた者から、当該重油について第一項の規定により還付を受けた金額に相当する石油石炭税を直ちに徴収する。
art-90-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-7
When the approval referred to in the proviso to the preceding paragraph has been obtained, or when, without obtaining that approval, the heavy oil referred to in that paragraph has been used for a use other than the use prescribed in that paragraph or transferred for use for a use other than that use, the district director is to immediately collect from the person who has come to fall under any of these cases petroleum and coal tax equivalent to the amount refunded under the provisions of paragraph (1) with regard to that heavy oil.
machine translation, not official
**第八項** 第一項の規定による還付金には、国税通則法の規定による還付加算金は、付さない。
art-90-6/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-8
No interest on refund under the provisions of the Act on General Rules for National Taxes is added to a refund under the provisions of paragraph (1).
machine translation, not official
### 第九十条の六の二（石油アスファルト等に係る石油石炭税の還付） — Refund of Petroleum and Coal Tax on Petroleum Asphalt, etc.
caption: machine translation, not official
art-90-6-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6-2 · https://japanlaw.org/l/332AC0000000026/art-90-6-2
**第一項** 課税済みの原油等又は関税定率法別表第二七一〇・一二号、第二七一〇・一九号若しくは第二七一〇・二〇号に掲げる石油及び歴青油並びにこれらの調製品（同表第二七一〇・一九号の一の（三）又は第二七一〇・二〇号の一の（四）に掲げる粗油で石油石炭税課税済みのものを除く。以下この条及び次条第一項において「石油調製品等」という。）から同表第二七一三・一一号若しくは第二七一三・一二号に掲げる石油コークス又は同表第二七一三・二〇号に掲げる石油アスファルト（以下この条において「石油アスファルト等」という。）を製造する者その他政令で定める者（以下この条において「石油アスファルト等製造業者」という。）が、政令で定める手続により石油アスファルト等を製造することについてその製造場の所在地を所轄する税務署長の承認を受けた製造場において製造した石油アスファルト等を、当該製造場から移出（政令で定めるものを除く。以下この条において同じ。）し、又は当該製造場内において燃料として消費した場合には、当分の間、政令で定めるところにより、当該移出をされ、又は消費をされた石油アスファルト等のうち課税済みの原油等、石油調製品等その他政令で定めるものから製造された石油アスファルト等につき、当該課税済みの原油等、石油調製品等その他政令で定めるものに係る石油石炭税額に相当する金額として政令で定めるところにより計算した金額を、当該石油アスファルト等製造業者に（当該石油アスファルト等製造業者が、当該石油アスファルト等の原料とされた原油又は石油製品に係る石油石炭税の納税者でない場合その他政令で定める場合にあつては、当該原油又は石油製品につき当該石油アスファルト等製造業者が当該石油石炭税を納付したものとみなして、当該石油アスファルト等製造業者に）還付する。
art-90-6-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-6-2/par-1
In the case where a person who manufactures petroleum coke listed in subheading 2713.11 or 2713.12 of the Appended Table of the Customs Tariff Act or petroleum asphalt listed in subheading 2713.20 of that Table (referred to as "petroleum asphalt, etc." in this Article) from taxed crude oil, etc. or from petroleum and bituminous oils and preparations thereof listed in subheading 2710.12, 2710.19 or 2710.20 of that Table (excluding crude petroleum listed in subheading 2710.19 1 (3) or 2710.20 1 (4) of that Table on which petroleum and coal tax has been imposed; referred to as "petroleum preparations, etc." in this Article and paragraph (1) of the following Article), or any other person specified by Cabinet Order (referred to as a "petroleum asphalt, etc. manufacturer" in this Article), ships out (excluding a shipment out specified by Cabinet Order; the same applies hereinafter in this Article) petroleum asphalt, etc. manufactured at a manufacturing site for which it has obtained, through the procedures specified by Cabinet Order, the approval of the district director with jurisdiction over the location of that manufacturing site for manufacturing petroleum asphalt, etc., from that manufacturing site, or consumes it as fuel within that manufacturing site, an amount calculated pursuant to the provisions of Cabinet Order as the amount equivalent to the amount of petroleum and coal tax on the taxed crude oil, etc., petroleum preparations, etc. and other things specified by Cabinet Order, for the petroleum asphalt, etc. manufactured from that taxed crude oil, etc., petroleum preparations, etc. and other things specified by Cabinet Order out of the petroleum asphalt, etc. so shipped out or consumed, is, for the time being, refunded pursuant to the provisions of Cabinet Order to that petroleum asphalt, etc. manufacturer (or, in the case where that petroleum asphalt, etc. manufacturer is not the taxpayer of petroleum and coal tax on the crude oil or petroleum products used as the raw material of that petroleum asphalt, etc., or in any other case specified by Cabinet Order, to that petroleum asphalt, etc. manufacturer, by deeming that petroleum asphalt, etc. manufacturer to have paid that petroleum and coal tax on that crude oil or those petroleum products).
machine translation, not official
**第二項** 税務署長は、前項の承認の申請があつた場合において、同項に規定する石油アスファルト等の製造場が課税済みの原油等、石油調製品等その他政令で定めるもの以外のものを原料に供する石油アスファルト等の製造場であることその他の理由により、取締り上特に不適当と認められるときは、その承認を与えないことができる。
art-90-6-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-6-2/par-2
In the case where an application for the approval referred to in the preceding paragraph has been filed, when the district director finds that the application is particularly inappropriate for control purposes because the manufacturing site of petroleum asphalt, etc. prescribed in that paragraph is a manufacturing site of petroleum asphalt, etc. that uses as raw materials things other than taxed crude oil, etc., petroleum preparations, etc. and other things specified by Cabinet Order, or for any other reason, the district director may refuse to grant the approval.
machine translation, not official
**第三項** 石油アスファルト等製造業者は、第一項に規定する承認を受けた石油アスファルト等の製造場に関税定率法別表第二七・一三項に掲げる石油コークス、石油アスファルトその他の石油又は歴青油の残留物（以下この条において「石油等の残留物」という。）を移入したときは、その移入の目的、数量その他政令で定める事項を記載した書類を、当該製造場の所在地を所轄する税務署長に、その移入をした日の属する月の翌月末日までに提出しなければならない。
art-90-6-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-6-2/par-3
When a petroleum asphalt, etc. manufacturer has brought petroleum coke, petroleum asphalt or other residues of petroleum or bituminous oils listed in heading 27.13 of the Appended Table of the Customs Tariff Act (referred to as "residues of petroleum, etc." in this Article) into a manufacturing site of petroleum asphalt, etc. for which it has obtained the approval prescribed in paragraph (1), it must submit a document stating the purpose and quantity of what it brought in and other matters specified by Cabinet Order to the district director with jurisdiction over the location of that manufacturing site by the last day of the month following the month that includes the day on which it brought them in.
machine translation, not official
**第四項** 税務署長は、取締り上必要があると認めるときは、政令で定めるところにより、第一項に規定する承認を受けた石油アスファルト等の製造場に移入された石油等の残留物を課税済みの原油等、当該製造場において製造された石油等の残留物その他の物品と区分して蔵置すべきことを命ずることができる。
art-90-6-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-6-2/par-4
When the district director finds it necessary for control purposes, the district director may, pursuant to the provisions of Cabinet Order, order that residues of petroleum, etc. brought into a manufacturing site of petroleum asphalt, etc. for which the approval prescribed in paragraph (1) has been obtained be stored separately from taxed crude oil, etc., residues of petroleum, etc. manufactured at that manufacturing site and other goods.
machine translation, not official
**第五項** 石油石炭税法第二十一条及び第二十二条（第一号を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は、その製造場について第一項に規定する承認を受けた石油アスファルト等製造業者について準用する。この場合において、石油石炭税法第二十一条中「原油の採取者若しくは販売業者、ガス状炭化水素若しくは石炭の採取者、原油等の輸入業者、石油精製業者で政令で定めるもの、特例申告者又は第十五条第一項の承認を受けている者」とあるのは「租税特別措置法第九十条の六の二第一項に規定する石油アスファルト等製造業者でその製造場につき同項の規定による承認を受けたもの」と、「原油、ガス状炭化水素若しくは石炭の採取又は原油等の購入、貯蔵、消費、販売若しくは保税地域からの引取りに関する事実を帳簿に」とあるのは「同項に規定する石油アスファルト等で当該製造場において製造したものの製造、貯蔵、消費又は移出に関する事実を帳簿に記載しなければならない。この場合において、同法第九十条の六の二第三項に規定する石油等の残留物（以下この条において「石油等の残留物」という。）をその製造場に移入した者にあつては、当該石油等の残留物の移入、貯蔵、消費又は移出に関する事実を併せて」と、国税通則法第七十四条の五第四号イ中「これらの者」とあるのは「その者」と、「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「石油アスファルト等（租税特別措置法第九十条の六の二第一項に規定する石油アスファルト等」と、「若しくは帳簿書類」とあるのは「（その者が石油等の残留物（同法第九十条の六の二第三項に規定する石油等の残留物をいう。以下この号において同じ。）をその製造場に移入した者である場合には、当該移入された石油等の残留物（石油アスファルト等を除く。）を含む。）若しくは帳簿書類」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「石油アスファルト等（その者が石油等の残留物をその製造場に移入した者である場合には、当該移入された石油等の残留物（石油アスファルト等を除く。）を含む。）」と読み替えるものとする。
art-90-6-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-6-2/par-5
The provisions of Article 21 and Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a petroleum asphalt, etc. manufacturer that has obtained the approval prescribed in paragraph (1) for its manufacturing site. In this case, the phrase "an extractor or seller of crude oil, an extractor of gaseous hydrocarbons or coal, an importer of crude oil, etc., a petroleum refiner specified by Cabinet Order, a special filer, or a person who has obtained the approval referred to in Article 15, paragraph (1)" in Article 21 of the Petroleum and Coal Tax Act is deemed to be replaced with "a petroleum asphalt, etc. manufacturer prescribed in Article 90-6-2, paragraph (1) of the Act on Special Measures Concerning Taxation that has obtained the approval under the provisions of that paragraph for its manufacturing site", and the phrase "facts concerning the extraction of crude oil, gaseous hydrocarbons or coal, or the purchase, storage, consumption, sale or taking out of a bonded area of crude oil, etc. in books" in that Article is deemed to be replaced with "facts concerning the manufacture, storage, consumption or shipment out of petroleum asphalt, etc. prescribed in that paragraph that it has manufactured at that manufacturing site in books. In this case, a person who has brought residues of petroleum, etc. prescribed in Article 90-6-2, paragraph (3) of that Act (referred to as 'residues of petroleum, etc.' in this Article) into its manufacturing site must also record facts concerning the bringing in, storage, consumption or shipment out of those residues of petroleum, etc."; the phrase "these persons" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "that person", the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in (a) of that item is deemed to be replaced with "petroleum asphalt, etc. (meaning petroleum asphalt, etc. prescribed in Article 90-6-2, paragraph (1) of the Act on Special Measures Concerning Taxation", and the phrase "or books and documents" in (a) of that item is deemed to be replaced with "(including, where that person is a person who has brought residues of petroleum, etc. (meaning residues of petroleum, etc. prescribed in Article 90-6-2, paragraph (3) of that Act; the same applies hereinafter in this item) into its manufacturing site, the residues of petroleum, etc. so brought in (excluding petroleum asphalt, etc.)) or books and documents"; and the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "petroleum asphalt, etc. (including, where that person is a person who has brought residues of petroleum, etc. into its manufacturing site, the residues of petroleum, etc. so brought in (excluding petroleum asphalt, etc.))".
machine translation, not official
**第六項** 前項の規定により石油石炭税法第二十一条及び国税通則法第七十四条の五第四号（ロ及びニを除く。）の規定が準用される同項の石油アスファルト等製造業者（同項の規定により準用される石油石炭税法第二十二条（第一号を除く。）の規定により記帳の義務を承継する者を含む。）は、石油石炭税法第二十一条に規定する者とみなして、同法第二十四条（第五号に係る部分に限る。）及び第二十五条第一項並びに国税通則法第百二十八条（第二号中同法第七十四条の五第四号イ及びハに係る部分並びに第三号中同条第四号イに係る部分に限る。）及び第百三十条の規定を適用する。
art-90-6-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-6-2/par-6
A petroleum asphalt, etc. manufacturer referred to in the preceding paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 21 of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in Article 21 of the Petroleum and Coal Tax Act, and the provisions of Article 24 (limited to the part relating to item (v)) and Article 25, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (iv), (a) and (c) of that Act and the part of item (iii) relating to item (iv), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to them.
machine translation, not official
**第七項** 第一項の規定による還付金には、国税通則法の規定による還付加算金は、付さない。
art-90-6-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-90-6-2/par-7
No interest on refund under the provisions of the Act on General Rules for National Taxes is added to a refund under the provisions of paragraph (1).
machine translation, not official
### 第九十条の六の三（非製品ガスに係る石油石炭税の還付） — Refund of Petroleum and Coal Tax on Non-Product Gas
caption: machine translation, not official
art-90-6-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6-3 · https://japanlaw.org/l/332AC0000000026/art-90-6-3
**第一項** 石油の備蓄の確保等に関する法律（昭和五十年法律第九十六号）第二条第五項に規定する石油精製業者（以下この条において「石油精製業者」という。）が、令和十年三月三十一日までに、政令で定める手続によりその製造場（同法第二十六条の規定による届出がされた製造場に限る。）の所在地を所轄する税務署長の承認を受けた製造場において課税済みの原料（課税済みの原油等又は石油調製品等その他政令で定めるもので石油石炭税課税済みのものをいう。以下この条において同じ。）から非製品ガス（関税定率法別表第二七一〇・一二号、第二七一〇・一九号及び第二七一〇・二〇号に掲げる石油及び歴青油並びにこれらの調製品、同表第二七一一・一二号に掲げるプロパン、同表第二七一一・一三号に掲げるブタンその他政令で定めるものの製造に伴い副次的に製造される同表第二七一一・二九号に掲げるその他のものであつて、販売（販売以外の授与を含む。）の用に供するもの以外のものをいう。以下この条において同じ。）を製造した場合には、政令で定めるところにより、その課税済みの原料から製造された非製品ガスにつき、当該課税済みの原料に係る石油石炭税額に相当する金額として政令で定めるところにより計算した金額を、当該石油精製業者に（当該石油精製業者が、当該非製品ガスの原料となつた原油又は石油製品に係る石油石炭税の納税者でない場合その他政令で定める場合にあつては、当該原油又は石油製品につき当該石油精製業者が当該石油石炭税を納付したものとみなして、当該石油精製業者に）還付する。
art-90-6-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-1
In the case where a petroleum refiner prescribed in Article 2, paragraph (5) of the Oil Stockpiling Act (Act No. 96 of 1975) (referred to as a "petroleum refiner" in this Article) has, by March 31, 2028, manufactured non-product gas (meaning other things listed in subheading 2711.29 of the Appended Table of the Customs Tariff Act that are manufactured as by-products in the manufacture of petroleum and bituminous oils and preparations thereof listed in subheadings 2710.12, 2710.19 and 2710.20 of that Table, propane listed in subheading 2711.12 of that Table, butane listed in subheading 2711.13 of that Table and other things specified by Cabinet Order, other than those to be used for sale (including provision other than sale); the same applies hereinafter in this Article) from taxed raw materials (meaning taxed crude oil, etc., or petroleum preparations, etc. or other things specified by Cabinet Order, on which petroleum and coal tax has been imposed; the same applies hereinafter in this Article) at a manufacturing site for which it has obtained, through the procedures specified by Cabinet Order, the approval of the district director with jurisdiction over the location of that manufacturing site (limited to a manufacturing site for which notification under the provisions of Article 26 of that Act has been given), an amount calculated pursuant to the provisions of Cabinet Order as the amount equivalent to the amount of petroleum and coal tax on those taxed raw materials, for the non-product gas manufactured from those taxed raw materials, is refunded pursuant to the provisions of Cabinet Order to that petroleum refiner (or, in the case where that petroleum refiner is not the taxpayer of petroleum and coal tax on the crude oil or petroleum products that became the raw material of that non-product gas, or in any other case specified by Cabinet Order, to that petroleum refiner, by deeming that petroleum refiner to have paid that petroleum and coal tax on that crude oil or those petroleum products).
machine translation, not official
**第二項** 税務署長は、前項の承認の申請があつた場合において、同項に規定する製造場が非製品ガスの数量を適正に計測できない製造場であることその他の理由により、取締り上特に不適当と認められるときは、その承認を与えないことができる。
art-90-6-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-2
In the case where an application for the approval referred to in the preceding paragraph has been filed, when the district director finds that the application is particularly inappropriate for control purposes because the manufacturing site prescribed in that paragraph is a manufacturing site where the quantity of non-product gas cannot be properly measured, or for any other reason, the district director may refuse to grant the approval.
machine translation, not official
**第三項** 税務署長は、取締り上必要があると認めるときは、政令で定めるところにより、課税済みの原料をその他の物品と区分して蔵置すべきことを命ずることができる。
art-90-6-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-3
When the district director finds it necessary for control purposes, the district director may, pursuant to the provisions of Cabinet Order, order that taxed raw materials be stored separately from other goods.
machine translation, not official
**第四項** 石油石炭税法第二十一条及び第二十二条（第一号を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定はその製造場について第一項に規定する承認を受けた石油精製業者について、同法第七十四条の五第四号ニ、第七十四条の八及び第七十四条の十三の規定はその製造場について同項に規定する承認を受けた石油精製業者に原料を譲渡する義務があると認められる者その他自己の事業に関しその製造場について同項に規定する承認を受けた石油精製業者と取引があると認められる者について、それぞれ準用する。この場合において、石油石炭税法第二十一条中「原油の採取者若しくは販売業者、ガス状炭化水素若しくは石炭の採取者、原油等の輸入業者、石油精製業者で政令で定めるもの、特例申告者又は第十五条第一項の承認を受けている者」とあるのは「租税特別措置法第九十条の六の三第一項に規定する石油精製業者でその製造場につき同項の規定による承認を受けたもの」と、「原油、ガス状炭化水素若しくは石炭の採取又は原油等の購入、貯蔵、消費、販売若しくは保税地域からの引取り」とあるのは「同項に規定する非製品ガスで当該製造場において製造されたものの製造又は移出」と、国税通則法第七十四条の五第四号イ中「これらの者」とあるのは「その者」と、「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「非製品ガス（租税特別措置法第九十条の六の三第一項に規定する非製品ガス」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「非製品ガス」と、同号ニ中「イ又はロ」とあるのは「イ」と、「原油等」とあるのは「原料」と読み替えるものとする。
art-90-6-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-4
The provisions of Article 21 and Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a petroleum refiner that has obtained the approval prescribed in paragraph (1) for its manufacturing site, and the provisions of Article 74-5, item (iv), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer raw materials to a petroleum refiner that has obtained the approval prescribed in that paragraph for its manufacturing site or any other person found to have transactions, in connection with that person's business, with a petroleum refiner that has obtained the approval prescribed in that paragraph for its manufacturing site, respectively. In this case, the phrase "an extractor or seller of crude oil, an extractor of gaseous hydrocarbons or coal, an importer of crude oil, etc., a petroleum refiner specified by Cabinet Order, a special filer, or a person who has obtained the approval referred to in Article 15, paragraph (1)" in Article 21 of the Petroleum and Coal Tax Act is deemed to be replaced with "a petroleum refiner prescribed in Article 90-6-3, paragraph (1) of the Act on Special Measures Concerning Taxation that has obtained the approval under the provisions of that paragraph for its manufacturing site", and the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or the purchase, storage, consumption, sale or taking out of a bonded area of crude oil, etc." in that Article is deemed to be replaced with "the manufacture or shipment out of non-product gas prescribed in that paragraph manufactured at that manufacturing site"; the phrase "these persons" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "that person", and the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in (a) of that item is deemed to be replaced with "non-product gas (meaning non-product gas prescribed in Article 90-6-3, paragraph (1) of the Act on Special Measures Concerning Taxation"; the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "non-product gas"; and the phrase "(a) or (b)" in (d) of that item is deemed to be replaced with "(a)", and the phrase "crude oil, etc." in (d) of that item is deemed to be replaced with "raw materials".
machine translation, not official
**第五項** 前項の規定により石油石炭税法第二十一条及び国税通則法第七十四条の五第四号（ロ及びニを除く。）の規定が準用される同項の石油精製業者（同項の規定により準用される石油石炭税法第二十二条（第一号を除く。）の規定により記帳の義務を承継する者を含む。）は石油石炭税法第二十一条に規定する者とみなして同法第二十四条（第五号に係る部分に限る。）及び第二十五条第一項並びに国税通則法第百二十八条（第二号中同法第七十四条の五第四号イ及びハに係る部分並びに第三号中同条第四号イに係る部分に限る。）及び第百三十条の規定を、前項の規定により同法第七十四条の五第四号ニの規定が準用される同項の石油精製業者に原料を譲渡する義務があると認められる者その他自己の事業に関し同項の石油精製業者と取引があると認められる者は同号ニに規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の五第四号ニに係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。
art-90-6-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-5
The petroleum refiner referred to in the preceding paragraph to whom the provisions of Article 21 of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of that paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph) is deemed to be the person prescribed in Article 21 of the Petroleum and Coal Tax Act and the provisions of Article 24 (limited to the part relating to item (v)) and Article 25, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (iv), (a) and (c) of that Act and the part of item (iii) relating to item (iv), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that refiner, and a person found to be obliged to transfer raw materials to the petroleum refiner referred to in the preceding paragraph or any other person found to have transactions with the petroleum refiner referred to in that paragraph in connection with that person's business, to whom the provisions of Article 74-5, item (iv), (d) of that Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in (d) of that item and the provisions of Article 128 (limited to the part of items (ii) and (iii) relating to Article 74-5, item (iv), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
machine translation, not official
**第六項** 第一項の規定による還付金には、国税通則法の規定による還付加算金は、付さない。
art-90-6-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-90-6-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-6
No interest on refund under the provisions of the Act on General Rules for National Taxes is added to a refund under the provisions of paragraph (1).
machine translation, not official
### 第九十条の七
art-90-7 · https://japanlaw.org/en/special-taxation-measures-act/art-90-7 · https://japanlaw.org/l/332AC0000000026/art-90-7
**第一項** 偽りその他不正の行為により第九十条の三の四第一項、第九十条の五第一項、第九十条の六第一項、第九十条の六の二第一項又は前条第一項の規定による還付を受け、又は受けようとしたときは、その違反行為をした者は、十年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
art-90-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-1
If a person has received or attempted to receive a refund under the provisions of Article 90-3-4, paragraph (1), Article 90-5, paragraph (1), Article 90-6, paragraph (1), Article 90-6-2, paragraph (1) or paragraph (1) of the preceding Article by deception or other wrongful act, the person who committed the violation is punished by imprisonment for 10 years or less or a fine of 1,000,000 yen or less, or both.
machine translation, not official
**第二項** 前項の犯罪に係る還付金に相当する金額の三倍が百万円を超える場合には、情状により、同項の罰金は、百万円を超え当該還付金に相当する金額の三倍以下とすることができる。
art-90-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-2
If three times the amount equivalent to the refund relating to the crime referred to in the preceding paragraph exceeds 1,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 1,000,000 yen and equal to or less than three times the amount equivalent to that refund.
machine translation, not official
**第三項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-90-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-3
In a case that falls under any of the following items, the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less:
machine translation, not official
**一** 第九十条の三の三第四項の規定に違反して同項の特定用途石炭を同項に規定する用途以外の用途に供し、又はこれに供するため譲渡したとき。
art-90-7/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-7/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-3/item-1
when a person, in violation of the provisions of Article 90-3-3, paragraph (4), has used the specified-use coal referred to in that paragraph for a use other than the use prescribed in that paragraph, or has transferred it for such a use;
machine translation, not official
**二** 第九十条の四第六項の規定に違反して同項の石油製品等を同項に規定する用途以外の用途に供し、又はこれに供するため譲渡したとき。
art-90-7/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-3/item-2
when a person, in violation of the provisions of Article 90-4, paragraph (6), has used the petroleum products, etc. referred to in that paragraph for a use other than the use prescribed in that paragraph, or has transferred them for such a use;
machine translation, not official
**三** 第九十条の四の二第四項の規定に違反して同項の特定石炭を同項に規定する用途以外の用途に供し、又はこれに供するため譲渡したとき。
art-90-7/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-3/item-3
when a person, in violation of the provisions of Article 90-4-2, paragraph (4), has used the specified coal referred to in that paragraph for a use other than the use prescribed in that paragraph, or has transferred it for such a use;
machine translation, not official
**四** 第九十条の四の三第四項の規定に違反して同項の沖縄発電用特定石炭等を同項に規定する用途以外の用途に供し、又はこれに供するため譲渡したとき。
art-90-7/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-7/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-3/item-4
when a person, in violation of the provisions of Article 90-4-3, paragraph (4), has used the specified coal, etc. for power generation in Okinawa referred to in that paragraph for a use other than the use prescribed in that paragraph, or has transferred it for such a use;
machine translation, not official
**五** 第九十条の六第六項の規定に違反して同項の重油を同項に規定する用途以外の用途に供し、又はこれに供するため譲渡したとき。
art-90-7/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-7/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-3/item-5
when a person, in violation of the provisions of Article 90-6, paragraph (6), has used the heavy oil referred to in that paragraph for a use other than the use prescribed in that paragraph, or has transferred it for such a use;
machine translation, not official
**六** 偽りその他不正の行為により第九十条の六第一項に規定する重油を同項に規定する用途に供する目的以外の目的で同項に規定する方法により購入したとき。
art-90-7/par-3/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-90-7/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-3/item-6
when a person, by deception or other wrongful act, has purchased the heavy oil prescribed in Article 90-6, paragraph (1) by the method prescribed in that paragraph for a purpose other than the purpose of using it for the use prescribed in that paragraph;
machine translation, not official
**七** 第九十条の六の二第三項の規定による書類を提出せず、又は偽りの書類を提出したとき。
art-90-7/par-3/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-90-7/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-3/item-7
when a person has failed to submit the documents under the provisions of Article 90-6-2, paragraph (3), or has submitted false documents.
machine translation, not official
**第四項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して第一項又は前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して前三項の罰金刑を科する。
art-90-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-4
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in paragraph (1) or the preceding paragraph in connection with the business or property of that corporation or individual, not only is the offender punished, but that corporation or individual is also subject to the fine prescribed in the preceding three paragraphs.
machine translation, not official
**第五項** 前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。
art-90-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-5
In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) pursuant to the preceding paragraph, the period of the statute of limitations is governed by the period of the statute of limitations for the crime referred to in that paragraph.
machine translation, not official
## 第三節の三 航空機燃料税法の特例 — Section 3-3 Special Provisions of the Aviation Fuel Tax Act
heading: machine translation, not official
ch-6/sec-3-3 · https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-3 · https://japanlaw.org/l/332AC0000000026/ch-6/sec-3-3
### 第九十条の八（航空機燃料税の税率の特例） — Special Provisions on the Rate of Aviation Fuel Tax
caption: machine translation, not official
art-90-8 · https://japanlaw.org/en/special-taxation-measures-act/art-90-8 · https://japanlaw.org/l/332AC0000000026/art-90-8
**第一項** 航空機燃料税法第二条第一号に規定する航空機に、令和五年四月一日から令和十年三月三十一日までの間に積み込まれる航空機燃料に係る航空機燃料税の税率は、同法第十一条の規定にかかわらず、航空機燃料一キロリットルにつき一万八千円とする。
art-90-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-8/par-1
The rate of aviation fuel tax on aviation fuel loaded onto aircraft prescribed in Article 2, item (i) of the Aviation Fuel Tax Act during the period from April 1, 2023 to March 31, 2028 is, notwithstanding the provisions of Article 11 of that Act, 18,000 yen per kiloliter of aviation fuel.
machine translation, not official
### 第九十条の八の二（沖縄路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例） — Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes
caption: machine translation, not official
art-90-8-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-8-2 · https://japanlaw.org/l/332AC0000000026/art-90-8-2
**第一項** 沖縄島、宮古島、石垣島、久米島若しくは下地島と沖縄県の区域以外の本邦の地域（その地域の全部又は一部が離島振興法第二条第一項の規定により指定された同項の離島振興対策実施地域に含まれる島及び奄美群島振興開発特別措置法（昭和二十九年法律第百八十九号）第一条に規定する奄美群島の区域に含まれる島を除く。以下この項及び次条第一項において「沖縄以外の本邦の地域」という。）との間を航行する航空機燃料税法第二条第一号に規定する航空機（同法第七条に規定する外国往来機で同条に規定する有償の国内運送の用に供されていないものを除く。以下この条及び次条において「航空機」という。）又は沖縄県の区域内の各地間を航行する航空機で、航空法第百条第一項に規定する許可を受けた者が行う運送の用に供されるもの（沖縄県の区域内に所在する飛行場又は沖縄以外の本邦の地域に所在する飛行場を離陸した後、天候その他やむを得ない理由により、同法第九十七条第一項又は第二項の規定により、当該離陸前に国土交通大臣の承認を受けた、又は通報した飛行計画において最初の着陸地とした飛行場と異なる飛行場に着陸することとなつた航空機その他政令で定めるものを含む。以下この条及び次条において「沖縄路線航空機」という。）に、令和十年三月三十一日までに積み込まれる航空機燃料に係る航空機燃料税の税率は、航空機燃料税法第十一条及び前条の規定にかかわらず、航空機燃料一キロリットルにつき九千円とする。
art-90-8-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-1
The rate of aviation fuel tax on aviation fuel loaded, on or before March 31, 2028, onto aircraft prescribed in Article 2, item (i) of the Aviation Fuel Tax Act (excluding foreign-going aircraft prescribed in Article 7 of that Act that are not used for the domestic transportation for a fee prescribed in that Article; referred to as "aircraft" hereinafter in this Article and the following Article) that fly between Okinawa Island, Miyako Island, Ishigaki Island, Kume Island or Shimoji Island and the regions of Japan outside the area of Okinawa Prefecture (excluding islands whose land is wholly or partly included in the remote island development measure implementation area referred to in Article 2, paragraph (1) of the Remote Islands Development Act designated under the provisions of that paragraph, and islands included in the area of the Amami Islands prescribed in Article 1 of the Act on Special Measures for the Amami Islands Promotion and Development (Act No. 189 of 1954); referred to as "parts of Japan other than Okinawa" hereinafter in this paragraph and paragraph (1) of the following Article), or onto aircraft that fly between places within the area of Okinawa Prefecture, which are used for transportation carried out by a person who has obtained the permission prescribed in Article 100, paragraph (1) of the Civil Aeronautics Act (including aircraft that, after taking off from an airfield located within the area of Okinawa Prefecture or an airfield located in parts of Japan other than Okinawa, have come to land, due to weather or other unavoidable reasons, pursuant to the provisions of Article 97, paragraph (1) or (2) of that Act, at an airfield different from the airfield designated as the first landing place in the flight plan for which the approval of the Minister of Land, Infrastructure, Transport and Tourism was obtained, or which was notified, before that takeoff, and other aircraft specified by Cabinet Order; referred to as "aircraft on Okinawa routes" hereinafter in this Article and the following Article) is, notwithstanding the provisions of Article 11 of the Aviation Fuel Tax Act and the preceding Article, 9,000 yen per kiloliter of aviation fuel.
machine translation, not official
**第二項** 沖縄路線航空機が、令和十年三月三十一日までに、沖縄路線航空機及び次条第一項に規定する特定離島路線航空機以外の航空機（以下この節において「一般国内航空機」という。）となる時において、当該航空機に前項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、前条に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。
art-90-8-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-8-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-2
When an aircraft on Okinawa routes becomes, on or before March 31, 2028, an aircraft other than aircraft on Okinawa routes and an aircraft on a specified remote island route prescribed in paragraph (1) of the following Article (referred to as "general domestic aircraft" hereinafter in this Section), if there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in the preceding paragraph, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in the preceding Article is deemed to have been loaded onto that aircraft.
machine translation, not official
**第三項** 一般国内航空機が、令和十年三月三十一日までに、沖縄路線航空機となる時において、当該航空機に前条に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、第一項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。
art-90-8-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-8-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-3
When a general domestic aircraft becomes an aircraft on Okinawa routes on or before March 31, 2028, if there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in the preceding Article, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in paragraph (1) is deemed to have been loaded onto that aircraft.
machine translation, not official
**第四項** 航空機燃料税法第七条に規定する外国往来機で同条に規定する有償の国内運送の用に供されていないものが、令和十年三月三十一日までに、沖縄路線航空機となる場合における同条の規定の適用については、同条中「当該航空機に積み込まれたものとみなす」とあるのは、「当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に係る航空機燃料税の税率は、第十一条及び租税特別措置法第九十条の八（航空機燃料税の税率の特例）の規定にかかわらず、同法第九十条の八の二第一項（沖縄路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）に規定する税率とする」とする。
art-90-8-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-8-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-4
With regard to the application of the provisions of Article 7 of the Aviation Fuel Tax Act in the case where a foreign-going aircraft prescribed in that Article that is not used for the domestic transportation for a fee prescribed in that Article becomes an aircraft on Okinawa routes on or before March 31, 2028, the phrase "is deemed to have been loaded onto that aircraft" in that Article is deemed to be replaced with "is deemed to have been loaded onto that aircraft. In this case, the rate of aviation fuel tax on that aviation fuel is, notwithstanding the provisions of Article 90-8 of the Act on Special Measures Concerning Taxation (Special Provisions on the Rate of Aviation Fuel Tax) and Article 11, the tax rate prescribed in Article 90-8-2, paragraph (1) of that Act (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes)".
machine translation, not official
**第五項** 沖縄路線航空機に係る航空機の所有者、使用者又は機長（航空機燃料税法第四条第一項又は同条第二項に規定する所有者、使用者又は機長をいう。次条第七項において同じ。）が提出する同法第十四条第一項の規定による申告書に係る同項の規定の適用については、同項第一号中「場所ごとの数量及びその合計数量」とあるのは「場所及び税率の異なるごとに区分した数量並びに税率の異なるごとに区分した合計数量」と、同項第二号中「課税標準数量」とあるのは「税率の異なるごとに区分した課税標準数量」とする。
art-90-8-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-8-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-5
With regard to the application of the provisions of Article 14, paragraph (1) of the Aviation Fuel Tax Act to a return under the provisions of that paragraph submitted by the owner, user or pilot in command of an aircraft relating to aircraft on Okinawa routes (meaning the owner, user or pilot in command prescribed in Article 4, paragraph (1) or paragraph (2) of that Act; the same applies in paragraph (7) of the following Article), the phrase "the quantity for each place and the total quantity thereof" in item (i) of that paragraph is deemed to be replaced with "the quantity classified by place and by tax rate and the total quantity classified by tax rate", and the phrase "tax basis quantity" in item (ii) of that paragraph is deemed to be replaced with "tax basis quantity classified by tax rate".
machine translation, not official
**第六項** 前各項に定めるもののほか、沖縄路線航空機に積み込まれる航空機燃料に対する航空機燃料税法の規定の適用に関し必要な事項は、政令で定める。
art-90-8-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-90-8-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-6
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act to aviation fuel loaded onto aircraft on Okinawa routes are specified by Cabinet Order.
machine translation, not official
### 第九十条の九（特定離島路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例） — Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on a Specified Remote Island Route
caption: machine translation, not official
art-90-9 · https://japanlaw.org/en/special-taxation-measures-act/art-90-9 · https://japanlaw.org/l/332AC0000000026/art-90-9
**第一項** 離島（その地域の全部又は一部が離島振興法第二条第一項の規定により指定された同項の離島振興対策実施地域に含まれる島、奄美群島振興開発特別措置法第一条に規定する奄美群島の区域に含まれる島及び沖縄振興特別措置法第三条第三号に規定する離島をいう。以下この項において同じ。）と本邦の地域との間の路線（宮古島、石垣島、久米島又は下地島と沖縄以外の本邦の地域との間の路線及び沖縄県の区域内の各地間の路線を除く。）のうち、旅客の運送の確保を図ることが離島の住民の生活の安定に資するために特に必要なものとして政令で定める路線を航行する航空機で、航空法第百条第一項に規定する許可を受けた者が行う旅客の運送の用に供されるもの（当該路線の使用飛行場である飛行場を離陸した後、天候その他やむを得ない理由により、同法第九十七条第一項又は第二項の規定により、当該離陸前に国土交通大臣の承認を受けた、又は通報した飛行計画において最初の着陸地とした飛行場と異なる飛行場に着陸することとなつた航空機その他政令で定めるものを含む。以下この条において「特定離島路線航空機」という。）に、令和十年三月三十一日までに積み込まれる航空機燃料に係る航空機燃料税の税率は、航空機燃料税法第十一条の規定及び第九十条の八の規定にかかわらず、航空機燃料一キロリットルにつき一万三千五百円とする。
art-90-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-1
The rate of aviation fuel tax on aviation fuel loaded, on or before March 31, 2028, onto aircraft that fly a route specified by Cabinet Order as a route for which securing the transportation of passengers is particularly necessary in order to contribute to the stability of the lives of the residents of remote islands, out of the routes between remote islands (meaning islands whose land is wholly or partly included in the remote island development measure implementation area referred to in Article 2, paragraph (1) of the Remote Islands Development Act designated under the provisions of that paragraph, islands included in the area of the Amami Islands prescribed in Article 1 of the Act on Special Measures for the Amami Islands Promotion and Development, and remote islands prescribed in Article 3, item (iii) of the Act on Special Measures for the Promotion and Development of Okinawa; the same applies hereinafter in this paragraph) and the regions of Japan (excluding routes between Miyako Island, Ishigaki Island, Kume Island or Shimoji Island and parts of Japan other than Okinawa, and routes between places within the area of Okinawa Prefecture), and that are used for the transportation of passengers carried out by a person who has obtained the permission prescribed in Article 100, paragraph (1) of the Civil Aeronautics Act (including aircraft that, after taking off from an airfield that is an airfield used for that route, have come to land, due to weather or other unavoidable reasons, pursuant to the provisions of Article 97, paragraph (1) or (2) of that Act, at an airfield different from the airfield designated as the first landing place in the flight plan for which the approval of the Minister of Land, Infrastructure, Transport and Tourism was obtained, or which was notified, before that takeoff, and other aircraft specified by Cabinet Order; referred to as "aircraft on a specified remote island route" hereinafter in this Article) is 13,500 yen per kiloliter of aviation fuel, notwithstanding the provisions of Article 11 of the Aviation Fuel Tax Act and the provisions of Article 90-8.
machine translation, not official
**第二項** 特定離島路線航空機が、令和十年三月三十一日までに、一般国内航空機となる時において、当該航空機に前項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、第九十条の八に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。
art-90-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-2
When an aircraft on a specified remote island route becomes a general domestic aircraft on or before March 31, 2028, if there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in the preceding paragraph, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in Article 90-8 is deemed to have been loaded onto that aircraft.
machine translation, not official
**第三項** 特定離島路線航空機が、令和十年三月三十一日までに、沖縄路線航空機となる時において、当該航空機に第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、前条第一項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。
art-90-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-3
When an aircraft on a specified remote island route becomes an aircraft on Okinawa routes on or before March 31, 2028, if there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in paragraph (1), that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in paragraph (1) of the preceding Article is deemed to have been loaded onto that aircraft.
machine translation, not official
**第四項** 一般国内航空機が、令和十年三月三十一日までに、特定離島路線航空機となる時において、当該航空機に第九十条の八に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、第一項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。
art-90-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-4
When a general domestic aircraft becomes an aircraft on a specified remote island route on or before March 31, 2028, if there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-8, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in paragraph (1) is deemed to have been loaded onto that aircraft.
machine translation, not official
**第五項** 沖縄路線航空機が、令和十年三月三十一日までに、特定離島路線航空機となる時において、当該航空機に前条第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、第一項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。
art-90-9/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-5
When an aircraft on Okinawa routes becomes an aircraft on a specified remote island route on or before March 31, 2028, if there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in paragraph (1) of the preceding Article, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in paragraph (1) is deemed to have been loaded onto that aircraft.
machine translation, not official
**第六項** 航空機燃料税法第七条に規定する外国往来機で同条に規定する有償の国内運送の用に供されていないものが、令和十年三月三十一日までに、特定離島路線航空機となる場合における同条の規定の適用については、同条中「当該航空機に積み込まれたものとみなす」とあるのは、「当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に係る航空機燃料税の税率は、第十一条及び租税特別措置法第九十条の八（航空機燃料税の税率の特例）の規定にかかわらず、同法第九十条の九第一項（特定離島路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）に規定する税率とする」とする。
art-90-9/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-90-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-6
With regard to the application of the provisions of Article 7 of the Aviation Fuel Tax Act in the case where a foreign-going aircraft prescribed in that Article that is not used for the domestic transportation for a fee prescribed in that Article becomes an aircraft on a specified remote island route on or before March 31, 2028, the phrase "is deemed to have been loaded onto that aircraft" in that Article is deemed to be replaced with "is deemed to have been loaded onto that aircraft. In this case, the rate of aviation fuel tax on that aviation fuel is, notwithstanding the provisions of Article 90-8 of the Act on Special Measures Concerning Taxation (Special Provisions on the Rate of Aviation Fuel Tax) and Article 11, the tax rate prescribed in Article 90-9, paragraph (1) of that Act (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on a Specified Remote Island Route)".
machine translation, not official
**第七項** 特定離島路線航空機に係る航空機の所有者、使用者又は機長が提出する航空機燃料税法第十四条第一項の規定による申告書に係る同項の規定の適用については、同項第一号中「場所ごとの数量及びその合計数量」とあるのは「場所及び税率の異なるごとに区分した数量並びに税率の異なるごとに区分した合計数量」と、同項第二号中「課税標準数量」とあるのは「税率の異なるごとに区分した課税標準数量」とする。
art-90-9/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-90-9/par-7 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-7
With regard to the application of the provisions of Article 14, paragraph (1) of the Aviation Fuel Tax Act to a return under the provisions of that paragraph submitted by the owner, user or pilot in command of an aircraft relating to an aircraft on a specified remote island route, the phrase "the quantity for each place and the total quantity thereof" in item (i) of that paragraph is deemed to be replaced with "the quantity classified by place and by tax rate and the total quantity classified by tax rate", and the phrase "tax basis quantity" in item (ii) of that paragraph is deemed to be replaced with "tax basis quantity classified by tax rate".
machine translation, not official
**第八項** 前各項に定めるもののほか、特定離島路線航空機に積み込まれる航空機燃料に対する航空機燃料税法の規定の適用に関し必要な事項は、政令で定める。
art-90-9/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-90-9/par-8 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-8
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act to aviation fuel loaded onto aircraft on a specified remote island route are specified by Cabinet Order.
machine translation, not official
## 第三節の四 自動車重量税法の特例 — Section 3-4 Special Provisions of the Motor Vehicle Tonnage Tax Act
heading: machine translation, not official
ch-6/sec-3-4 · https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-4 · https://japanlaw.org/l/332AC0000000026/ch-6/sec-3-4
### 第九十条の十（用語の意義） — Meanings of the Terms
caption: machine translation, not official
art-90-10 · https://japanlaw.org/en/special-taxation-measures-act/art-90-10 · https://japanlaw.org/l/332AC0000000026/art-90-10
**第一項** この節において「自動車」、「検査自動車」、「自動車検査証の交付等」若しくは「届出軽自動車」又は「乗用自動車」、「車両重量」若しくは「車両総重量」とは、それぞれ自動車重量税法第二条第一項又は第七条第二項に規定する自動車、検査自動車、自動車検査証の交付等若しくは届出軽自動車又は乗用自動車、車両重量若しくは車両総重量をいう。
art-90-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-10/par-1
In this Section, the terms "motor vehicle", "inspected motor vehicle", "issuance, etc. of an automobile inspection certificate" or "notified light motor vehicle", or "passenger motor vehicle", "vehicle weight" or "gross vehicle weight" mean, respectively, the motor vehicle, inspected motor vehicle, issuance, etc. of an automobile inspection certificate or notified light motor vehicle, or the passenger motor vehicle, vehicle weight or gross vehicle weight, prescribed in Article 2, paragraph (1) or Article 7, paragraph (2) of the Motor Vehicle Tonnage Tax Act.
machine translation, not official
**第二項** この節（第九十条の十二を除く。）において「貨物自動車」とは、貨物の運送の用に供する自動車で、政令で定めるものをいう。
art-90-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-10/par-2
In this Section (excluding Article 90-12), the term "freight motor vehicle" means a motor vehicle used for the transportation of freight that is specified by Cabinet Order.
machine translation, not official
**第三項** この節に規定する小型自動車及び軽自動車の別は、道路運送車両法第三条に定めるところによる。
art-90-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-10/par-3
The distinction between small-sized motor vehicles and light motor vehicles prescribed in this Section is as provided in Article 3 of the Road Transport Vehicle Act.
machine translation, not official
### 第九十条の十一（自動車重量税率の特例） — Special Provisions on Motor Vehicle Tonnage Tax Rates
caption: machine translation, not official
art-90-11 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11 · https://japanlaw.org/l/332AC0000000026/art-90-11
**第一項** 平成二十四年五月一日以後に自動車検査証の交付等又は車両番号の指定（自動車重量税法第二条第一項第三号に規定する車両番号の指定をいう。）を受ける検査自動車（免税対象車等（第九十条の十二第一項から第四項までの各号に掲げる検査自動車及びエネルギーの消費に係る環境への負荷の程度が当該検査自動車と同程度であるものとして政令で定める検査自動車をいう。次条第一項、第九十条の十一の三第一項並びに第九十条の十二の二第一項及び第二項において同じ。）を除く。）及び届出軽自動車に係る自動車重量税の税額は、同法第七条第一項の規定にかかわらず、当分の間、次に掲げる自動車の区分に応じ、一両につき、次に掲げる税率により計算した金額（道路運送車両法第六十三条に規定する臨時検査に係る自動車にあつては、当該金額に〇・五を乗じて得た金額）とする。
art-90-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1
The amount of motor vehicle tonnage tax on inspected motor vehicles (excluding tax-exempt vehicles, etc. (meaning the inspected motor vehicles listed in the items of Article 90-12, paragraphs (1) through (4) and inspected motor vehicles specified by Cabinet Order as those whose degree of environmental load from energy consumption is equivalent to that of those inspected motor vehicles; the same applies in paragraph (1) of the following Article, Article 90-11-3, paragraph (1), and Article 90-12-2, paragraphs (1) and (2))) and notified light motor vehicles that receive an issuance, etc. of an automobile inspection certificate or a designation of a vehicle number (meaning the designation of a vehicle number prescribed in Article 2, paragraph (1), item (iii) of the Motor Vehicle Tonnage Tax Act) on or after May 1, 2012 is, notwithstanding the provisions of Article 7, paragraph (1) of that Act, for the time being, the amount calculated per vehicle at the tax rates listed in the following items according to the categories of motor vehicles listed therein (or, for a motor vehicle relating to a temporary inspection prescribed in Article 63 of the Road Transport Vehicle Act, the amount obtained by multiplying that amount by 0.5).
machine translation, not official
**一** 道路運送法（昭和二十六年法律第百八十三号）第二条第二項に規定する自動車運送事業又は貨物利用運送事業法（平成元年法律第八十二号）第二条第八項に規定する第二種貨物利用運送事業を経営する者がこれらの事業の用に供する自動車
art-90-11/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1
motor vehicles used, for the businesses referred to below, by a person operating a motor vehicle transportation business prescribed in Article 2, paragraph (2) of the Road Transportation Act (Act No. 183 of 1951) or a type II consigned freight forwarding business prescribed in Article 2, paragraph (8) of the Consigned Freight Forwarding Business Act (Act No. 82 of 1989):
machine translation, not official
**イ** 検査自動車のうち、自動車検査証の有効期間が三年と定められている二輪の小型自動車（道路運送車両法第六十一条第三項の規定により自動車検査証の有効期間が短縮される自動車を除く。） 四千五百円
art-90-11/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-1
out of inspected motor vehicles, two-wheeled small-sized motor vehicles for which the period of validity of the automobile inspection certificate is set at three years (excluding motor vehicles for which the period of validity of the automobile inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (3) of the Road Transport Vehicle Act): 4,500 yen;
machine translation, not official
**ロ** 検査自動車のうち、自動車検査証の有効期間が二年と定められているもの（道路運送車両法第六十一条第三項の規定により自動車検査証の有効期間が短縮される自動車を除く。）及び自動車検査証の有効期間が三年と定められているもので同項の規定により自動車検査証の有効期間が短縮されるもの（自動車検査証の有効期間が二年未満に短縮される自動車を除く。）
art-90-11/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-2
out of inspected motor vehicles, those for which the period of validity of the automobile inspection certificate is set at two years (excluding motor vehicles for which the period of validity of the automobile inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (3) of the Road Transport Vehicle Act) and those for which the period of validity of the automobile inspection certificate is set at three years and is shortened pursuant to the provisions of that paragraph (excluding motor vehicles for which the period of validity of the automobile inspection certificate is shortened to less than two years):
machine translation, not official
**（１）** （２）及び（３）に掲げる自動車以外の自動車
art-90-11/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-2/sub2-1
motor vehicles other than those listed in (2) and (3):
machine translation, not official
**（ｉ）** 車両総重量が一トン以下のもの 五千二百円
art-90-11/par-1/item-1/sub-2/sub2-1/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-2/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-2/sub2-1/sub3-1
those with a gross vehicle weight of 1 ton or less: 5,200 yen;
machine translation, not official
**（ｉｉ）** 車両総重量が一トンを超えるもの 車両総重量一トン又はその端数ごとに五千二百円
art-90-11/par-1/item-1/sub-2/sub2-1/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-2/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-2/sub2-1/sub3-2
those with a gross vehicle weight exceeding 1 ton: 5,200 yen for each ton of gross vehicle weight or fraction thereof;
machine translation, not official
**（２）** 軽自動車 五千二百円
art-90-11/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-2/sub2-2
light motor vehicles: 5,200 yen;
machine translation, not official
**（３）** 二輪の小型自動車 三千円
art-90-11/par-1/item-1/sub-2/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-2/sub2-3
two-wheeled small-sized motor vehicles: 3,000 yen;
machine translation, not official
**ハ** 検査自動車のうちイ及びロに掲げる自動車以外のもの
art-90-11/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-3
out of inspected motor vehicles, those other than the motor vehicles listed in (a) and (b):
machine translation, not official
**（１）** 乗用自動車（（３）及び（４）に掲げる自動車を除く。）
art-90-11/par-1/item-1/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-3/sub2-1
passenger motor vehicles (excluding the motor vehicles listed in (3) and (4)):
machine translation, not official
**（ｉ）** 車両重量が〇・五トン以下のもの 二千六百円
art-90-11/par-1/item-1/sub-3/sub2-1/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-3/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-3/sub2-1/sub3-1
those with a vehicle weight of 0.5 tons or less: 2,600 yen;
machine translation, not official
**（ｉｉ）** 車両重量が〇・五トンを超えるもの 車両重量〇・五トン又はその端数ごとに二千六百円
art-90-11/par-1/item-1/sub-3/sub2-1/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-3/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-3/sub2-1/sub3-2
those with a vehicle weight exceeding 0.5 tons: 2,600 yen for each 0.5 tons of vehicle weight or fraction thereof;
machine translation, not official
**（２）** （１）、（３）及び（４）に掲げる自動車以外の自動車
art-90-11/par-1/item-1/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-3/sub2-2
motor vehicles other than those listed in (1), (3) and (4):
machine translation, not official
**（ｉ）** 車両総重量が一トン以下のもの 二千六百円
art-90-11/par-1/item-1/sub-3/sub2-2/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-3/sub2-2/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-3/sub2-2/sub3-1
those with a gross vehicle weight of 1 ton or less: 2,600 yen;
machine translation, not official
**（ｉｉ）** 車両総重量が一トンを超えるもの 車両総重量一トン又はその端数ごとに二千六百円
art-90-11/par-1/item-1/sub-3/sub2-2/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-3/sub2-2/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-3/sub2-2/sub3-2
those with a gross vehicle weight exceeding 1 ton: 2,600 yen for each ton of gross vehicle weight or fraction thereof;
machine translation, not official
**（３）** 軽自動車 二千六百円
art-90-11/par-1/item-1/sub-3/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-3/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-3/sub2-3
light motor vehicles: 2,600 yen;
machine translation, not official
**（４）** 二輪の小型自動車 千五百円
art-90-11/par-1/item-1/sub-3/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-3/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-3/sub2-4
two-wheeled small-sized motor vehicles: 1,500 yen;
machine translation, not official
**ニ** 届出軽自動車
art-90-11/par-1/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-4
notified light motor vehicles:
machine translation, not official
**（１）** （２）に掲げる軽自動車以外の軽自動車 七千八百円
art-90-11/par-1/item-1/sub-4/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-4/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-4/sub2-1
light motor vehicles other than those listed in (2): 7,800 yen;
machine translation, not official
**（２）** 二輪の軽自動車 四千百円
art-90-11/par-1/item-1/sub-4/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-1/sub-4/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-1/sub-4/sub2-2
two-wheeled light motor vehicles: 4,100 yen;
machine translation, not official
**二** 前号に掲げる自動車以外の自動車
art-90-11/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2
motor vehicles other than those listed in the preceding item:
machine translation, not official
**イ** 検査自動車のうち自動車検査証の有効期間が三年と定められているもの（道路運送車両法第六十一条第三項の規定により自動車検査証の有効期間が短縮される自動車を除く。）
art-90-11/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-1
out of inspected motor vehicles, those for which the period of validity of the automobile inspection certificate is set at three years (excluding motor vehicles for which the period of validity of the automobile inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (3) of the Road Transport Vehicle Act):
machine translation, not official
**（１）** 乗用自動車（（２）及び（３）に掲げる自動車を除く。）
art-90-11/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-1/sub2-1
passenger motor vehicles (excluding the motor vehicles listed in (2) and (3)):
machine translation, not official
**（ｉ）** 車両重量が〇・五トン以下のもの 一万二千三百円
art-90-11/par-1/item-2/sub-1/sub2-1/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-1/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-1/sub2-1/sub3-1
those with a vehicle weight of 0.5 tons or less: 12,300 yen;
machine translation, not official
**（ｉｉ）** 車両重量が〇・五トンを超えるもの 車両重量〇・五トン又はその端数ごとに一万二千三百円
art-90-11/par-1/item-2/sub-1/sub2-1/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-1/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-1/sub2-1/sub3-2
those with a vehicle weight exceeding 0.5 tons: 12,300 yen for each 0.5 tons of vehicle weight or fraction thereof;
machine translation, not official
**（２）** 軽自動車 九千九百円
art-90-11/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-1/sub2-2
light motor vehicles: 9,900 yen;
machine translation, not official
**（３）** 二輪の小型自動車 五千七百円
art-90-11/par-1/item-2/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-1/sub2-3
two-wheeled small-sized motor vehicles: 5,700 yen;
machine translation, not official
**ロ** 検査自動車のうち、自動車検査証の有効期間が二年と定められているもの（道路運送車両法第六十一条第三項の規定により自動車検査証の有効期間が短縮される自動車を除く。）及び自動車検査証の有効期間が三年と定められているもので同項の規定により自動車検査証の有効期間が短縮されるもの（自動車検査証の有効期間が二年未満に短縮される自動車を除く。）
art-90-11/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-2
out of inspected motor vehicles, those for which the period of validity of the automobile inspection certificate is set at two years (excluding motor vehicles for which the period of validity of the automobile inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (3) of the Road Transport Vehicle Act) and those for which the period of validity of the automobile inspection certificate is set at three years and is shortened pursuant to the provisions of that paragraph (excluding motor vehicles for which the period of validity of the automobile inspection certificate is shortened to less than two years):
machine translation, not official
**（１）** 乗用自動車（（４）及び（５）に掲げる自動車を除く。）
art-90-11/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-2/sub2-1
passenger motor vehicles (excluding the motor vehicles listed in (4) and (5)):
machine translation, not official
**（ｉ）** 車両重量が〇・五トン以下のもの 八千二百円
art-90-11/par-1/item-2/sub-2/sub2-1/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-2/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-2/sub2-1/sub3-1
those with a vehicle weight of 0.5 tons or less: 8,200 yen;
machine translation, not official
**（ｉｉ）** 車両重量が〇・五トンを超えるもの 車両重量〇・五トン又はその端数ごとに八千二百円
art-90-11/par-1/item-2/sub-2/sub2-1/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-2/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-2/sub2-1/sub3-2
those with a vehicle weight exceeding 0.5 tons: 8,200 yen for each 0.5 tons of vehicle weight or fraction thereof;
machine translation, not official
**（２）** （１）、（３）、（４）及び（５）に掲げる自動車以外の自動車
art-90-11/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-2/sub2-2
motor vehicles other than those listed in (1), (3), (4) and (5):
machine translation, not official
**（ｉ）** 車両総重量が一トン以下のもの 八千二百円
art-90-11/par-1/item-2/sub-2/sub2-2/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-2/sub2-2/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-2/sub2-2/sub3-1
those with a gross vehicle weight of 1 ton or less: 8,200 yen;
machine translation, not official
**（ｉｉ）** 車両総重量が一トンを超えるもの 車両総重量一トン又はその端数ごとに八千二百円
art-90-11/par-1/item-2/sub-2/sub2-2/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-2/sub2-2/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-2/sub2-2/sub3-2
those with a gross vehicle weight exceeding 1 ton: 8,200 yen for each ton of gross vehicle weight or fraction thereof;
machine translation, not official
**（３）** 車両総重量二・五トン以下の貨物自動車（（４）及び（５）に掲げる自動車を除く。）
art-90-11/par-1/item-2/sub-2/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-2/sub2-3
freight motor vehicles with a gross vehicle weight of 2.5 tons or less (excluding the motor vehicles listed in (4) and (5)):
machine translation, not official
**（ｉ）** 車両総重量が一トン以下のもの 六千六百円
art-90-11/par-1/item-2/sub-2/sub2-3/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-2/sub2-3/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-2/sub2-3/sub3-1
those with a gross vehicle weight of 1 ton or less: 6,600 yen;
machine translation, not official
**（ｉｉ）** 車両総重量が一トンを超えるもの 車両総重量一トン又はその端数ごとに六千六百円
art-90-11/par-1/item-2/sub-2/sub2-3/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-2/sub2-3/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-2/sub2-3/sub3-2
those with a gross vehicle weight exceeding 1 ton: 6,600 yen for each ton of gross vehicle weight or fraction thereof;
machine translation, not official
**（４）** 軽自動車 六千六百円
art-90-11/par-1/item-2/sub-2/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-2/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-2/sub2-4
light motor vehicles: 6,600 yen;
machine translation, not official
**（５）** 二輪の小型自動車 三千八百円
art-90-11/par-1/item-2/sub-2/sub2-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-2/sub2-5 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-2/sub2-5
two-wheeled small-sized motor vehicles: 3,800 yen;
machine translation, not official
**ハ** 検査自動車のうちイ及びロに掲げる自動車以外のもの
art-90-11/par-1/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-3
out of inspected motor vehicles, those other than the motor vehicles listed in (a) and (b):
machine translation, not official
**（１）** 乗用自動車（（４）及び（５）に掲げる自動車を除く。）
art-90-11/par-1/item-2/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-3/sub2-1
passenger motor vehicles (excluding the motor vehicles listed in (4) and (5)):
machine translation, not official
**（ｉ）** 車両重量が〇・五トン以下のもの 四千百円
art-90-11/par-1/item-2/sub-3/sub2-1/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-3/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-3/sub2-1/sub3-1
those with a vehicle weight of 0.5 tons or less: 4,100 yen;
machine translation, not official
**（ｉｉ）** 車両重量が〇・五トンを超えるもの 車両重量〇・五トン又はその端数ごとに四千百円
art-90-11/par-1/item-2/sub-3/sub2-1/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-3/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-3/sub2-1/sub3-2
those with a vehicle weight exceeding 0.5 tons: 4,100 yen for each 0.5 tons of vehicle weight or fraction thereof;
machine translation, not official
**（２）** （１）、（３）、（４）及び（５）に掲げる自動車以外の自動車
art-90-11/par-1/item-2/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-3/sub2-2
motor vehicles other than those listed in (1), (3), (4) and (5):
machine translation, not official
**（ｉ）** 車両総重量が一トン以下のもの 四千百円
art-90-11/par-1/item-2/sub-3/sub2-2/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-3/sub2-2/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-3/sub2-2/sub3-1
those with a gross vehicle weight of 1 ton or less: 4,100 yen;
machine translation, not official
**（ｉｉ）** 車両総重量が一トンを超えるもの 車両総重量一トン又はその端数ごとに四千百円
art-90-11/par-1/item-2/sub-3/sub2-2/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-3/sub2-2/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-3/sub2-2/sub3-2
those with a gross vehicle weight exceeding 1 ton: 4,100 yen for each ton of gross vehicle weight or fraction thereof;
machine translation, not official
**（３）** 車両総重量二・五トン以下の貨物自動車（（４）及び（５）に掲げる自動車を除く。）
art-90-11/par-1/item-2/sub-3/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-3/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-3/sub2-3
freight motor vehicles with a gross vehicle weight of 2.5 tons or less (excluding the motor vehicles listed in (4) and (5)):
machine translation, not official
**（ｉ）** 車両総重量が一トン以下のもの 三千三百円
art-90-11/par-1/item-2/sub-3/sub2-3/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-3/sub2-3/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-3/sub2-3/sub3-1
those with a gross vehicle weight of 1 ton or less: 3,300 yen;
machine translation, not official
**（ｉｉ）** 車両総重量が一トンを超えるもの 車両総重量一トン又はその端数ごとに三千三百円
art-90-11/par-1/item-2/sub-3/sub2-3/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-3/sub2-3/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-3/sub2-3/sub3-2
those with a gross vehicle weight exceeding 1 ton: 3,300 yen for each ton of gross vehicle weight or fraction thereof;
machine translation, not official
**（４）** 軽自動車 三千三百円
art-90-11/par-1/item-2/sub-3/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-3/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-3/sub2-4
light motor vehicles: 3,300 yen;
machine translation, not official
**（５）** 二輪の小型自動車 千九百円
art-90-11/par-1/item-2/sub-3/sub2-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-3/sub2-5 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-3/sub2-5
two-wheeled small-sized motor vehicles: 1,900 yen;
machine translation, not official
**ニ** 届出軽自動車
art-90-11/par-1/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-4
notified light motor vehicles:
machine translation, not official
**（１）** （２）に掲げる軽自動車以外の軽自動車 九千九百円
art-90-11/par-1/item-2/sub-4/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-4/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-4/sub2-1
light motor vehicles other than those listed in (2): 9,900 yen;
machine translation, not official
**（２）** 二輪の軽自動車 四千九百円
art-90-11/par-1/item-2/sub-4/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1/item-2/sub-4/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1/item-2/sub-4/sub2-2
two-wheeled light motor vehicles: 4,900 yen.
machine translation, not official
**第二項** 前項の車両重量及び車両総重量の計算に関し必要な事項は、自動車重量税法第七条第三項に定めるところによる。
art-90-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-2
Necessary matters concerning the calculation of the vehicle weight and gross vehicle weight referred to in the preceding paragraph are as provided in Article 7, paragraph (3) of the Motor Vehicle Tonnage Tax Act.
machine translation, not official
### 第九十条の十一の二
art-90-11-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2
**第一項** 平成二十四年五月一日以後に自動車検査証の交付等を受ける検査自動車のうち、初めて道路運送車両法第七条第一項の規定による登録又は同法第六十条第一項後段の規定による車両番号の指定を受けた日の属する月から起算して十八年を経過する月の前月（軽自動車その他の政令で定める検査自動車については、政令で定める月）の初日以後に自動車検査証の交付等を受ける検査自動車（免税対象車等を除く。）に係る自動車重量税の税額は、自動車重量税法第七条第一項及び前条第一項の規定にかかわらず、当分の間、次に掲げる自動車の区分に応じ、一両につき、次に掲げる税率により計算した金額（道路運送車両法第六十三条に規定する臨時検査に係る自動車にあつては、当該金額に〇・五を乗じて得た金額）とする。
art-90-11-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1
The amount of motor vehicle tonnage tax on inspected motor vehicles (excluding tax-exempt vehicles, etc.) that receive an issuance, etc. of an automobile inspection certificate on or after the first day of the month preceding the month in which 18 years elapse counting from the month that includes the day on which they first received registration under the provisions of Article 7, paragraph (1) of the Road Transport Vehicle Act or a designation of a vehicle number under the provisions of the second sentence of Article 60, paragraph (1) of that Act (or, for light motor vehicles and other inspected motor vehicles specified by Cabinet Order, the first day of the month specified by Cabinet Order), out of inspected motor vehicles that receive an issuance, etc. of an automobile inspection certificate on or after May 1, 2012, is, notwithstanding the provisions of Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act and paragraph (1) of the preceding Article, for the time being, the amount calculated per vehicle at the tax rates listed in the following items according to the categories of motor vehicles listed therein (or, for a motor vehicle relating to a temporary inspection prescribed in Article 63 of the Road Transport Vehicle Act, the amount obtained by multiplying that amount by 0.5).
machine translation, not official
**一** 道路運送法第二条第二項に規定する自動車運送事業又は貨物利用運送事業法第二条第八項に規定する第二種貨物利用運送事業を経営する者がこれらの事業の用に供する自動車
art-90-11-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1
motor vehicles used, for the businesses referred to below, by a person operating a motor vehicle transportation business prescribed in Article 2, paragraph (2) of the Road Transportation Act or a type II consigned freight forwarding business prescribed in Article 2, paragraph (8) of the Consigned Freight Forwarding Business Act:
machine translation, not official
**イ** 自動車検査証の有効期間が二年と定められている自動車（道路運送車両法第六十一条第三項の規定により自動車検査証の有効期間が短縮される自動車を除く。）
art-90-11-2/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-1
motor vehicles for which the period of validity of the automobile inspection certificate is set at two years (excluding motor vehicles for which the period of validity of the automobile inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (3) of the Road Transport Vehicle Act):
machine translation, not official
**（１）** （２）及び（３）に掲げる自動車以外の自動車
art-90-11-2/par-1/item-1/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-1/sub2-1
motor vehicles other than those listed in (2) and (3):
machine translation, not official
**（ｉ）** 車両総重量が一トン以下のもの 五千六百円
art-90-11-2/par-1/item-1/sub-1/sub2-1/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-1/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-1/sub2-1/sub3-1
those with a gross vehicle weight of 1 ton or less: 5,600 yen;
machine translation, not official
**（ｉｉ）** 車両総重量が一トンを超えるもの 車両総重量一トン又はその端数ごとに五千六百円
art-90-11-2/par-1/item-1/sub-1/sub2-1/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-1/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-1/sub2-1/sub3-2
those with a gross vehicle weight exceeding 1 ton: 5,600 yen for each ton of gross vehicle weight or fraction thereof;
machine translation, not official
**（２）** 軽自動車 五千六百円
art-90-11-2/par-1/item-1/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-1/sub2-2
light motor vehicles: 5,600 yen;
machine translation, not official
**（３）** 二輪の小型自動車 三千四百円
art-90-11-2/par-1/item-1/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-1/sub2-3
two-wheeled small-sized motor vehicles: 3,400 yen;
machine translation, not official
**ロ** イに掲げる自動車以外の自動車
art-90-11-2/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-2
motor vehicles other than those listed in (a):
machine translation, not official
**（１）** 乗用自動車（（３）及び（４）に掲げる自動車を除く。）
art-90-11-2/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-2/sub2-1
passenger motor vehicles (excluding the motor vehicles listed in (3) and (4)):
machine translation, not official
**（ｉ）** 車両重量が〇・五トン以下のもの 二千八百円
art-90-11-2/par-1/item-1/sub-2/sub2-1/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-2/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-2/sub2-1/sub3-1
those with a vehicle weight of 0.5 tons or less: 2,800 yen;
machine translation, not official
**（ｉｉ）** 車両重量が〇・五トンを超えるもの 車両重量〇・五トン又はその端数ごとに二千八百円
art-90-11-2/par-1/item-1/sub-2/sub2-1/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-2/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-2/sub2-1/sub3-2
those with a vehicle weight exceeding 0.5 tons: 2,800 yen for each 0.5 tons of vehicle weight or fraction thereof;
machine translation, not official
**（２）** （１）、（３）及び（４）に掲げる自動車以外の自動車
art-90-11-2/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-2/sub2-2
motor vehicles other than those listed in (1), (3) and (4):
machine translation, not official
**（ｉ）** 車両総重量が一トン以下のもの 二千八百円
art-90-11-2/par-1/item-1/sub-2/sub2-2/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-2/sub2-2/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-2/sub2-2/sub3-1
those with a gross vehicle weight of 1 ton or less: 2,800 yen;
machine translation, not official
**（ｉｉ）** 車両総重量が一トンを超えるもの 車両総重量一トン又はその端数ごとに二千八百円
art-90-11-2/par-1/item-1/sub-2/sub2-2/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-2/sub2-2/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-2/sub2-2/sub3-2
those with a gross vehicle weight exceeding 1 ton: 2,800 yen for each ton of gross vehicle weight or fraction thereof;
machine translation, not official
**（３）** 軽自動車 二千八百円
art-90-11-2/par-1/item-1/sub-2/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-2/sub2-3
light motor vehicles: 2,800 yen;
machine translation, not official
**（４）** 二輪の小型自動車 千七百円
art-90-11-2/par-1/item-1/sub-2/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-2/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-2/sub2-4
two-wheeled small-sized motor vehicles: 1,700 yen;
machine translation, not official
**二** 前号に掲げる自動車以外の自動車
art-90-11-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2
motor vehicles other than those listed in the preceding item:
machine translation, not official
**イ** 自動車検査証の有効期間が二年と定められている自動車（道路運送車両法第六十一条第三項の規定により自動車検査証の有効期間が短縮される自動車を除く。）
art-90-11-2/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-1
motor vehicles for which the period of validity of the automobile inspection certificate is set at two years (excluding motor vehicles for which the period of validity of the automobile inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (3) of the Road Transport Vehicle Act):
machine translation, not official
**（１）** 乗用自動車（（３）及び（４）に掲げる自動車を除く。）
art-90-11-2/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-1/sub2-1
passenger motor vehicles (excluding the motor vehicles listed in (3) and (4)):
machine translation, not official
**（ｉ）** 車両重量が〇・五トン以下のもの 一万二千六百円
art-90-11-2/par-1/item-2/sub-1/sub2-1/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-1/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-1/sub2-1/sub3-1
those with a vehicle weight of 0.5 tons or less: 12,600 yen;
machine translation, not official
**（ｉｉ）** 車両重量が〇・五トンを超えるもの 車両重量〇・五トン又はその端数ごとに一万二千六百円
art-90-11-2/par-1/item-2/sub-1/sub2-1/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-1/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-1/sub2-1/sub3-2
those with a vehicle weight exceeding 0.5 tons: 12,600 yen for each 0.5 tons of vehicle weight or fraction thereof;
machine translation, not official
**（２）** （１）、（３）及び（４）に掲げる自動車以外の自動車
art-90-11-2/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-1/sub2-2
motor vehicles other than those listed in (1), (3) and (4):
machine translation, not official
**（ｉ）** 車両総重量が一トン以下のもの 一万二千六百円
art-90-11-2/par-1/item-2/sub-1/sub2-2/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-1/sub2-2/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-1/sub2-2/sub3-1
those with a gross vehicle weight of 1 ton or less: 12,600 yen;
machine translation, not official
**（ｉｉ）** 車両総重量が一トンを超えるもの 車両総重量一トン又はその端数ごとに一万二千六百円
art-90-11-2/par-1/item-2/sub-1/sub2-2/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-1/sub2-2/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-1/sub2-2/sub3-2
those with a gross vehicle weight exceeding 1 ton: 12,600 yen for each ton of gross vehicle weight or fraction thereof;
machine translation, not official
**（３）** 軽自動車 八千八百円
art-90-11-2/par-1/item-2/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-1/sub2-3
light motor vehicles: 8,800 yen;
machine translation, not official
**（４）** 二輪の小型自動車 五千円
art-90-11-2/par-1/item-2/sub-1/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-1/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-1/sub2-4
two-wheeled small-sized motor vehicles: 5,000 yen;
machine translation, not official
**ロ** イに掲げる自動車以外の自動車
art-90-11-2/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2
motor vehicles other than those listed in (a):
machine translation, not official
**（１）** 乗用自動車（（４）及び（５）に掲げる自動車を除く。）
art-90-11-2/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-1
passenger motor vehicles (excluding the motor vehicles listed in (4) and (5)):
machine translation, not official
**（ｉ）** 車両重量が〇・五トン以下のもの 六千三百円
art-90-11-2/par-1/item-2/sub-2/sub2-1/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-1/sub3-1
those with a vehicle weight of 0.5 tons or less: 6,300 yen;
machine translation, not official
**（ｉｉ）** 車両重量が〇・五トンを超えるもの 車両重量〇・五トン又はその端数ごとに六千三百円
art-90-11-2/par-1/item-2/sub-2/sub2-1/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-1/sub3-2
those with a vehicle weight exceeding 0.5 tons: 6,300 yen for each 0.5 tons of vehicle weight or fraction thereof;
machine translation, not official
**（２）** （１）、（３）、（４）及び（５）に掲げる自動車以外の自動車
art-90-11-2/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-2
motor vehicles other than those listed in (1), (3), (4) and (5):
machine translation, not official
**（ｉ）** 車両総重量が一トン以下のもの 六千三百円
art-90-11-2/par-1/item-2/sub-2/sub2-2/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-2/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-2/sub3-1
those with a gross vehicle weight of 1 ton or less: 6,300 yen;
machine translation, not official
**（ｉｉ）** 車両総重量が一トンを超えるもの 車両総重量一トン又はその端数ごとに六千三百円
art-90-11-2/par-1/item-2/sub-2/sub2-2/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-2/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-2/sub3-2
those with a gross vehicle weight exceeding 1 ton: 6,300 yen for each ton of gross vehicle weight or fraction thereof;
machine translation, not official
**（３）** 車両総重量二・五トン以下の貨物自動車（（４）及び（５）に掲げる自動車を除く。）
art-90-11-2/par-1/item-2/sub-2/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-3
freight motor vehicles with a gross vehicle weight of 2.5 tons or less (excluding the motor vehicles listed in (4) and (5)):
machine translation, not official
**（ｉ）** 車両総重量が一トン以下のもの 四千四百円
art-90-11-2/par-1/item-2/sub-2/sub2-3/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-3/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-3/sub3-1
those with a gross vehicle weight of 1 ton or less: 4,400 yen;
machine translation, not official
**（ｉｉ）** 車両総重量が一トンを超えるもの 車両総重量一トン又はその端数ごとに四千四百円
art-90-11-2/par-1/item-2/sub-2/sub2-3/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-3/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-3/sub3-2
those with a gross vehicle weight exceeding 1 ton: 4,400 yen for each ton of gross vehicle weight or fraction thereof;
machine translation, not official
**（４）** 軽自動車 四千四百円
art-90-11-2/par-1/item-2/sub-2/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-4
light motor vehicles: 4,400 yen;
machine translation, not official
**（５）** 二輪の小型自動車 二千五百円
art-90-11-2/par-1/item-2/sub-2/sub2-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-5 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-5
two-wheeled small-sized motor vehicles: 2,500 yen.
machine translation, not official
**第二項** 前項の車両重量及び車両総重量の計算に関し必要な事項は、自動車重量税法第七条第三項に定めるところによる。
art-90-11-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-2
Necessary matters concerning the calculation of the vehicle weight and gross vehicle weight referred to in the preceding paragraph are as provided in Article 7, paragraph (3) of the Motor Vehicle Tonnage Tax Act.
machine translation, not official
### 第九十条の十一の三
art-90-11-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3 · https://japanlaw.org/l/332AC0000000026/art-90-11-3
**第一項** 平成二十八年四月一日以後に自動車検査証の交付等を受ける検査自動車のうち、初めて道路運送車両法第七条第一項の規定による登録又は同法第六十条第一項後段の規定による車両番号の指定を受けた日の属する月から起算して十三年を経過する月の前月（軽自動車その他の政令で定める検査自動車については、政令で定める月）の初日以後に自動車検査証の交付等を受ける検査自動車（前条の規定の適用がある検査自動車及び免税対象車等を除く。）に係る自動車重量税の税額は、自動車重量税法第七条第一項の規定及び第九十条の十一第一項の規定にかかわらず、当分の間、次に掲げる自動車の区分に応じ、一両につき、次に掲げる税率により計算した金額（道路運送車両法第六十三条に規定する臨時検査に係る自動車にあつては、当該金額に〇・五を乗じて得た金額）とする。
art-90-11-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1
The amount of motor vehicle tonnage tax on inspected motor vehicles (excluding inspected motor vehicles to which the provisions of the preceding Article apply and tax-exempt vehicles, etc.) that receive an issuance, etc. of an automobile inspection certificate on or after the first day of the month preceding the month in which 13 years elapse counting from the month that includes the day on which they first received registration under the provisions of Article 7, paragraph (1) of the Road Transport Vehicle Act or a designation of a vehicle number under the provisions of the second sentence of Article 60, paragraph (1) of that Act (or, for light motor vehicles and other inspected motor vehicles specified by Cabinet Order, the first day of the month specified by Cabinet Order), out of inspected motor vehicles that receive an issuance, etc. of an automobile inspection certificate on or after April 1, 2016, is, notwithstanding the provisions of Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act and the provisions of Article 90-11, paragraph (1), for the time being, the amount calculated per vehicle at the tax rates listed in the following items according to the categories of motor vehicles listed therein (or, for a motor vehicle relating to a temporary inspection prescribed in Article 63 of the Road Transport Vehicle Act, the amount obtained by multiplying that amount by 0.5).
machine translation, not official
**一** 道路運送法第二条第二項に規定する自動車運送事業又は貨物利用運送事業法第二条第八項に規定する第二種貨物利用運送事業を経営する者がこれらの事業の用に供する自動車
art-90-11-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-1
motor vehicles used, for the businesses referred to below, by a person operating a motor vehicle transportation business prescribed in Article 2, paragraph (2) of the Road Transportation Act or a type II consigned freight forwarding business prescribed in Article 2, paragraph (8) of the Consigned Freight Forwarding Business Act:
machine translation, not official
**イ** 自動車検査証の有効期間が二年と定められている自動車（道路運送車両法第六十一条第三項の規定により自動車検査証の有効期間が短縮される自動車を除く。）
art-90-11-3/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-1/sub-1
motor vehicles for which the period of validity of the automobile inspection certificate is set at two years (excluding motor vehicles for which the period of validity of the automobile inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (3) of the Road Transport Vehicle Act):
machine translation, not official
**（１）** （２）及び（３）に掲げる自動車以外の自動車
art-90-11-3/par-1/item-1/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-1/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-1/sub-1/sub2-1
motor vehicles other than those listed in (2) and (3):
machine translation, not official
**（ｉ）** 車両総重量が一トン以下のもの 五千四百円
art-90-11-3/par-1/item-1/sub-1/sub2-1/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-1/sub-1/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-1/sub-1/sub2-1/sub3-1
those with a gross vehicle weight of 1 ton or less: 5,400 yen;
machine translation, not official
**（ｉｉ）** 車両総重量が一トンを超えるもの 車両総重量一トン又はその端数ごとに五千四百円
art-90-11-3/par-1/item-1/sub-1/sub2-1/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-1/sub-1/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-1/sub-1/sub2-1/sub3-2
those with a gross vehicle weight exceeding 1 ton: 5,400 yen for each ton of gross vehicle weight or fraction thereof;
machine translation, not official
**（２）** 軽自動車 五千四百円
art-90-11-3/par-1/item-1/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-1/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-1/sub-1/sub2-2
light motor vehicles: 5,400 yen;
machine translation, not official
**（３）** 二輪の小型自動車 三千二百円
art-90-11-3/par-1/item-1/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-1/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-1/sub-1/sub2-3
two-wheeled small-sized motor vehicles: 3,200 yen;
machine translation, not official
**ロ** イに掲げる自動車以外の自動車
art-90-11-3/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-1/sub-2
motor vehicles other than those listed in (a):
machine translation, not official
**（１）** 乗用自動車（（３）及び（４）に掲げる自動車を除く。）
art-90-11-3/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-1/sub-2/sub2-1
passenger motor vehicles (excluding the motor vehicles listed in (3) and (4)):
machine translation, not official
**（ｉ）** 車両重量が〇・五トン以下のもの 二千七百円
art-90-11-3/par-1/item-1/sub-2/sub2-1/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-1/sub-2/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-1/sub-2/sub2-1/sub3-1
those with a vehicle weight of 0.5 tons or less: 2,700 yen;
machine translation, not official
**（ｉｉ）** 車両重量が〇・五トンを超えるもの 車両重量〇・五トン又はその端数ごとに二千七百円
art-90-11-3/par-1/item-1/sub-2/sub2-1/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-1/sub-2/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-1/sub-2/sub2-1/sub3-2
those with a vehicle weight exceeding 0.5 tons: 2,700 yen for each 0.5 tons of vehicle weight or fraction thereof;
machine translation, not official
**（２）** （１）、（３）及び（４）に掲げる自動車以外の自動車
art-90-11-3/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-1/sub-2/sub2-2
motor vehicles other than those listed in (1), (3) and (4):
machine translation, not official
**（ｉ）** 車両総重量が一トン以下のもの 二千七百円
art-90-11-3/par-1/item-1/sub-2/sub2-2/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-1/sub-2/sub2-2/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-1/sub-2/sub2-2/sub3-1
those with a gross vehicle weight of 1 ton or less: 2,700 yen;
machine translation, not official
**（ｉｉ）** 車両総重量が一トンを超えるもの 車両総重量一トン又はその端数ごとに二千七百円
art-90-11-3/par-1/item-1/sub-2/sub2-2/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-1/sub-2/sub2-2/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-1/sub-2/sub2-2/sub3-2
those with a gross vehicle weight exceeding 1 ton: 2,700 yen for each ton of gross vehicle weight or fraction thereof;
machine translation, not official
**（３）** 軽自動車 二千七百円
art-90-11-3/par-1/item-1/sub-2/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-1/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-1/sub-2/sub2-3
light motor vehicles: 2,700 yen;
machine translation, not official
**（４）** 二輪の小型自動車 千六百円
art-90-11-3/par-1/item-1/sub-2/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-1/sub-2/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-1/sub-2/sub2-4
two-wheeled small-sized motor vehicles: 1,600 yen;
machine translation, not official
**二** 前号に掲げる自動車以外の自動車
art-90-11-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2
motor vehicles other than those listed in the preceding item:
machine translation, not official
**イ** 自動車検査証の有効期間が二年と定められている自動車（道路運送車両法第六十一条第三項の規定により自動車検査証の有効期間が短縮される自動車を除く。）
art-90-11-3/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-1
motor vehicles for which the period of validity of the automobile inspection certificate is set at two years (excluding motor vehicles for which the period of validity of the automobile inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (3) of the Road Transport Vehicle Act):
machine translation, not official
**（１）** 乗用自動車（（３）及び（４）に掲げる自動車を除く。）
art-90-11-3/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-1/sub2-1
passenger motor vehicles (excluding the motor vehicles listed in (3) and (4)):
machine translation, not official
**（ｉ）** 車両重量が〇・五トン以下のもの 一万千四百円
art-90-11-3/par-1/item-2/sub-1/sub2-1/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-1/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-1/sub2-1/sub3-1
those with a vehicle weight of 0.5 tons or less: 11,400 yen;
machine translation, not official
**（ｉｉ）** 車両重量が〇・五トンを超えるもの 車両重量〇・五トン又はその端数ごとに一万千四百円
art-90-11-3/par-1/item-2/sub-1/sub2-1/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-1/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-1/sub2-1/sub3-2
those with a vehicle weight exceeding 0.5 tons: 11,400 yen for each 0.5 tons of vehicle weight or fraction thereof;
machine translation, not official
**（２）** （１）、（３）及び（４）に掲げる自動車以外の自動車
art-90-11-3/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-1/sub2-2
motor vehicles other than those listed in (1), (3) and (4):
machine translation, not official
**（ｉ）** 車両総重量が一トン以下のもの 一万千四百円
art-90-11-3/par-1/item-2/sub-1/sub2-2/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-1/sub2-2/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-1/sub2-2/sub3-1
those with a gross vehicle weight of 1 ton or less: 11,400 yen;
machine translation, not official
**（ｉｉ）** 車両総重量が一トンを超えるもの 車両総重量一トン又はその端数ごとに一万千四百円
art-90-11-3/par-1/item-2/sub-1/sub2-2/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-1/sub2-2/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-1/sub2-2/sub3-2
those with a gross vehicle weight exceeding 1 ton: 11,400 yen for each ton of gross vehicle weight or fraction thereof;
machine translation, not official
**（３）** 軽自動車 八千二百円
art-90-11-3/par-1/item-2/sub-1/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-1/sub2-3
light motor vehicles: 8,200 yen;
machine translation, not official
**（４）** 二輪の小型自動車 四千六百円
art-90-11-3/par-1/item-2/sub-1/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-1/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-1/sub2-4
two-wheeled small-sized motor vehicles: 4,600 yen;
machine translation, not official
**ロ** イに掲げる自動車以外の自動車
art-90-11-3/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-2
motor vehicles other than those listed in (a):
machine translation, not official
**（１）** 乗用自動車（（４）及び（５）に掲げる自動車を除く。）
art-90-11-3/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-2/sub2-1
passenger motor vehicles (excluding the motor vehicles listed in (4) and (5)):
machine translation, not official
**（ｉ）** 車両重量が〇・五トン以下のもの 五千七百円
art-90-11-3/par-1/item-2/sub-2/sub2-1/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-2/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-2/sub2-1/sub3-1
those with a vehicle weight of 0.5 tons or less: 5,700 yen;
machine translation, not official
**（ｉｉ）** 車両重量が〇・五トンを超えるもの 車両重量〇・五トン又はその端数ごとに五千七百円
art-90-11-3/par-1/item-2/sub-2/sub2-1/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-2/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-2/sub2-1/sub3-2
those with a vehicle weight exceeding 0.5 tons: 5,700 yen for each 0.5 tons of vehicle weight or fraction thereof;
machine translation, not official
**（２）** （１）、（３）、（４）及び（５）に掲げる自動車以外の自動車
art-90-11-3/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-2/sub2-2
motor vehicles other than those listed in (1), (3), (4) and (5):
machine translation, not official
**（ｉ）** 車両総重量が一トン以下のもの 五千七百円
art-90-11-3/par-1/item-2/sub-2/sub2-2/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-2/sub2-2/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-2/sub2-2/sub3-1
those with a gross vehicle weight of 1 ton or less: 5,700 yen;
machine translation, not official
**（ｉｉ）** 車両総重量が一トンを超えるもの 車両総重量一トン又はその端数ごとに五千七百円
art-90-11-3/par-1/item-2/sub-2/sub2-2/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-2/sub2-2/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-2/sub2-2/sub3-2
those with a gross vehicle weight exceeding 1 ton: 5,700 yen for each ton of gross vehicle weight or fraction thereof;
machine translation, not official
**（３）** 車両総重量二・五トン以下の貨物自動車（（４）及び（５）に掲げる自動車を除く。）
art-90-11-3/par-1/item-2/sub-2/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-2/sub2-3
freight motor vehicles with a gross vehicle weight of 2.5 tons or less (excluding the motor vehicles listed in (4) and (5)):
machine translation, not official
**（ｉ）** 車両総重量が一トン以下のもの 四千百円
art-90-11-3/par-1/item-2/sub-2/sub2-3/sub3-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-2/sub2-3/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-2/sub2-3/sub3-1
those with a gross vehicle weight of 1 ton or less: 4,100 yen;
machine translation, not official
**（ｉｉ）** 車両総重量が一トンを超えるもの 車両総重量一トン又はその端数ごとに四千百円
art-90-11-3/par-1/item-2/sub-2/sub2-3/sub3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-2/sub2-3/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-2/sub2-3/sub3-2
those with a gross vehicle weight exceeding 1 ton: 4,100 yen for each ton of gross vehicle weight or fraction thereof;
machine translation, not official
**（４）** 軽自動車 四千百円
art-90-11-3/par-1/item-2/sub-2/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-2/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-2/sub2-4
light motor vehicles: 4,100 yen;
machine translation, not official
**（５）** 二輪の小型自動車 二千三百円
art-90-11-3/par-1/item-2/sub-2/sub2-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-1/item-2/sub-2/sub2-5 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1/item-2/sub-2/sub2-5
two-wheeled small-sized motor vehicles: 2,300 yen.
machine translation, not official
**第二項** 前項の車両重量及び車両総重量の計算に関し必要な事項は、自動車重量税法第七条第三項に定めるところによる。
art-90-11-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-2
Necessary matters concerning the calculation of the vehicle weight and gross vehicle weight referred to in the preceding paragraph are as provided in Article 7, paragraph (3) of the Motor Vehicle Tonnage Tax Act.
machine translation, not official
### 第九十条の十二（自動車重量税の免税等） — Exemption from Motor Vehicle Tonnage Tax, etc.
caption: machine translation, not official
art-90-12 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12 · https://japanlaw.org/l/332AC0000000026/art-90-12
**第一項** 次に掲げる検査自動車（二輪の小型自動車を除く。以下この条において同じ。）について令和八年五月一日から令和十年四月三十日までの間に初めて道路運送車両法第六十条第一項又は第七十一条第四項の規定により自動車検査証の交付を受ける場合には、当該自動車検査証の交付に係る自動車重量税を免除する。
art-90-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1
In the case where an inspected motor vehicle listed in the following items (excluding two-wheeled small-sized motor vehicles; the same applies hereinafter in this Article) receives the issuance of an automobile inspection certificate for the first time pursuant to the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act during the period from May 1, 2026 to April 30, 2028, the motor vehicle tonnage tax relating to the issuance of that automobile inspection certificate is exempted.
machine translation, not official
**一** 電気を動力源とする自動車で内燃機関を有しないもの
art-90-12/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-1
a motor vehicle that uses electricity as its power source and does not have an internal combustion engine;
machine translation, not official
**二** 次に掲げる天然ガス自動車（専ら可燃性天然ガスを内燃機関の燃料として用いる自動車で財務省令で定めるものをいう。）
art-90-12/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-2
the following natural gas motor vehicles (meaning motor vehicles that use exclusively combustible natural gas as the fuel for their internal combustion engine and that are specified by Order of the Ministry of Finance):
machine translation, not official
**イ** 車両総重量が三・五トン以下の自動車のうち、道路運送車両法第四十一条第一項の規定により平成三十年十月一日以降に適用されるべきものとして定められた自動車排出ガスに係る保安上又は公害防止その他の環境保全上の技術基準（以下この条において「排出ガス保安基準」という。）で財務省令で定めるものに適合するもの
art-90-12/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-2/sub-1
out of motor vehicles with a gross vehicle weight of 3.5 tons or less, those that conform to the technical standards for safety, or for pollution prevention or other environmental conservation, relating to motor vehicle exhaust gas that have been set pursuant to the provisions of Article 41, paragraph (1) of the Road Transport Vehicle Act as standards to be applied on or after October 1, 2018 (referred to as "exhaust gas safety standards" hereinafter in this Article), which are specified by Order of the Ministry of Finance;
machine translation, not official
**ロ** 車両総重量が三・五トンを超える自動車のうち、道路運送車両法第四十一条第一項の規定により平成二十一年十月一日（車両総重量が三・五トンを超え十二トン以下のものにあつては、平成二十二年十月一日）以降に適用されるべきものとして定められた排出ガス保安基準で財務省令で定めるもの（以下この号において「平成二十一年天然ガス車基準」という。）に適合し、かつ、窒素酸化物の排出量が平成二十一年天然ガス車基準に定める窒素酸化物の値の十分の九を超えない自動車で財務省令で定めるもの
art-90-12/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-2/sub-2
a motor vehicle with a gross vehicle weight exceeding 3.5 tons that conforms to the exhaust gas safety standards established under the provisions of Article 41, paragraph (1) of the Road Transport Vehicle Act as standards to be applied on or after October 1, 2009 (or, for a motor vehicle with a gross vehicle weight exceeding 3.5 tons but not exceeding 12 tons, on or after October 1, 2010) that are specified by Order of the Ministry of Finance (referred to as the "2009 natural gas vehicle standards" in this item), and whose emissions of nitrogen oxides do not exceed nine-tenths of the nitrogen oxides value prescribed in the 2009 natural gas vehicle standards, and that is specified by Order of the Ministry of Finance.
machine translation, not official
**三** 電力併用自動車（内燃機関を有する自動車で併せて電気その他の財務省令で定めるものを動力源として用いるものであつて、廃エネルギーを回収する機能を備えていることにより大気汚染防止法（昭和四十三年法律第九十七号）第二条第十七項に規定する自動車排出ガスの排出の抑制に資するものをいう。）のうち、動力源として用いる電気を外部から充電する機能を備えているもので財務省令で定めるもの
art-90-12/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-3
a hybrid electric motor vehicle (meaning a motor vehicle that has an internal combustion engine and also uses electricity or anything else specified by Order of the Ministry of Finance as a power source, and that, by being equipped with a function to recover waste energy, contributes to the control of emissions of motor vehicle exhaust gas prescribed in Article 2, paragraph (17) of the Air Pollution Control Act (Act No. 97 of 1968)) that is equipped with a function to charge the electricity it uses as a power source from an external source and is specified by Order of the Ministry of Finance;
machine translation, not official
**四** 次に掲げる揮発油自動車（揮発油を内燃機関の燃料とする自動車をいい、前号に掲げる検査自動車に該当するものを除く。以下この条において同じ。）
art-90-12/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-4
the following gasoline motor vehicles (meaning motor vehicles that use gasoline as the fuel for an internal combustion engine, excluding those that fall under the inspected motor vehicles listed in the preceding item; the same applies hereinafter in this Article):
machine translation, not official
**イ** 乗用自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-4/sub-1
a passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 道路運送車両法第四十一条第一項の規定により平成三十年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で財務省令で定めるもの（以下この条において「平成三十年揮発油軽中量車基準」という。）に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。
art-90-12/par-1/item-4/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-4/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-4/sub-1/sub2-1
it conforms to the exhaust gas safety standards established under the provisions of Article 41, paragraph (1) of the Road Transport Vehicle Act as standards to be applied on or after October 1, 2018 that are specified by Order of the Ministry of Finance (referred to as the "2018 gasoline light and medium-duty vehicle standards" in this Article), and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギーの使用の合理化及び非化石エネルギーへの転換等に関する法律（昭和五十四年法律第四十九号）第百五十一条第一号イに規定するエネルギー消費効率（以下この条及び次条第二項において「エネルギー消費効率」という。）が、同法第百四十九条第一項の規定により定められるエネルギー消費機器等製造事業者等の判断の基準となるべき事項を勘案して財務省令で定めるエネルギー消費効率（以下この号及び第六号ニ（２）において「基準エネルギー消費効率」という。）であつて令和十二年度以降の各年度において適用されるべきものとして定められたもの（以下この条において「令和十二年度基準エネルギー消費効率」という。）に百分の百五を乗じて得た数値以上であり、かつ、基準エネルギー消費効率であつて令和二年度以降の各年度において適用されるべきものとして定められたもの（以下この条において「令和二年度基準エネルギー消費効率」という。）以上であること。
art-90-12/par-1/item-4/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-4/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-4/sub-1/sub2-2
its energy consumption efficiency prescribed in Article 151, item (i), (a) of the Act on Rationalization of Energy Use and Shift to Non-fossil Energy (Act No. 49 of 1979) (referred to as "energy consumption efficiency" in this Article and paragraph (2) of the following Article) is equal to or more than the value obtained by multiplying by 105 percent the energy consumption efficiency specified by Order of the Ministry of Finance in consideration of the matters that are to serve as the criteria for judgment for manufacturers, etc. of energy consuming equipment, etc. established under the provisions of Article 149, paragraph (1) of that Act (referred to as the "standard energy consumption efficiency" in this item and item (vi), (d), 2.) that has been established as that to be applied in each fiscal year from fiscal 2030 onward (referred to as the "fiscal 2030 standard energy consumption efficiency" in this Article), and is equal to or more than the standard energy consumption efficiency that has been established as that to be applied in each fiscal year from fiscal 2020 onward (referred to as the "fiscal 2020 standard energy consumption efficiency" in this Article).
machine translation, not official
**ロ** 車両総重量が三・五トン以下の乗合自動車（専ら人の運送の用に供する自動車で、乗用自動車以外のものをいう。以下この条において同じ。）のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-4/sub-2
a bus with a gross vehicle weight of 3.5 tons or less (meaning a motor vehicle used exclusively for the carriage of persons, other than a passenger motor vehicle; the same applies hereinafter in this Article) that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年揮発油軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。
art-90-12/par-1/item-4/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-4/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-4/sub-2/sub2-1
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が令和十二年度基準エネルギー消費効率に百分の七十五を乗じて得た数値以上であること。
art-90-12/par-1/item-4/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-4/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-4/sub-2/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 75 percent.
machine translation, not official
**ハ** 車両総重量が三・五トン以下の貨物自動車（貨物の運送の用に供する自動車をいう。以下この条において同じ。）のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-1/item-4/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-4/sub-3
a freight motor vehicle with a gross vehicle weight of 3.5 tons or less (meaning a motor vehicle used for the carriage of goods; the same applies hereinafter in this Article) that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年揮発油軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。
art-90-12/par-1/item-4/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-4/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-4/sub-3/sub2-1
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が基準エネルギー消費効率であつて令和四年度以降の各年度において適用されるべきものとして定められたもの（以下この条において「令和四年度基準エネルギー消費効率」という。）に百分の百五（車両総重量が二・五トン以下の自動車にあつては、百分の百十五）を乗じて得た数値以上であること。
art-90-12/par-1/item-4/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-4/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-4/sub-3/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying by 105 percent (or, for a motor vehicle with a gross vehicle weight of 2.5 tons or less, by 115 percent) the standard energy consumption efficiency that has been established as that to be applied in each fiscal year from fiscal 2022 onward (referred to as the "fiscal 2022 standard energy consumption efficiency" in this Article).
machine translation, not official
**五** 石油ガス自動車（液化石油ガスを内燃機関の燃料とする乗用自動車をいい、第三号に掲げる検査自動車に該当するものを除く。以下この条において同じ。）のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-5
a petroleum gas motor vehicle (meaning a passenger motor vehicle that uses liquefied petroleum gas as the fuel for an internal combustion engine, excluding one that falls under the inspected motor vehicles listed in item (iii); the same applies hereinafter in this Article) that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**イ** 道路運送車両法第四十一条第一項の規定により平成三十年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で財務省令で定めるもの（以下この条において「平成三十年石油ガス軽中量車基準」という。）に適合し、かつ、窒素酸化物の排出量が平成三十年石油ガス軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。
art-90-12/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-5/sub-1
it conforms to the exhaust gas safety standards established under the provisions of Article 41, paragraph (1) of the Road Transport Vehicle Act as standards to be applied on or after October 1, 2018 that are specified by Order of the Ministry of Finance (referred to as the "2018 petroleum gas light and medium-duty vehicle standards" in this Article), and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 petroleum gas light and medium-duty vehicle standards;
machine translation, not official
**ロ** エネルギー消費効率が、令和十二年度基準エネルギー消費効率に百分の百五を乗じて得た数値以上であり、かつ、令和二年度基準エネルギー消費効率以上であること。
art-90-12/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-5/sub-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 105 percent, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
machine translation, not official
**六** 次に掲げる軽油自動車（軽油を内燃機関の燃料とする自動車をいい、第三号に掲げる検査自動車に該当するものを除く。以下この条において同じ。）
art-90-12/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-6
the following light oil motor vehicles (meaning motor vehicles that use light oil as the fuel for an internal combustion engine, excluding those that fall under the inspected motor vehicles listed in item (iii); the same applies hereinafter in this Article):
machine translation, not official
**イ** 乗用自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-6/sub-1
a passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 道路運送車両法第四十一条第一項の規定により平成三十年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で財務省令で定めるもの（以下この条において「平成三十年軽油軽中量車基準」という。）に適合すること。
art-90-12/par-1/item-6/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-6/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-6/sub-1/sub2-1
it conforms to the exhaust gas safety standards established under the provisions of Article 41, paragraph (1) of the Road Transport Vehicle Act as standards to be applied on or after October 1, 2018 that are specified by Order of the Ministry of Finance (referred to as the "2018 light oil light and medium-duty vehicle standards" in this Article);
machine translation, not official
**（２）** エネルギー消費効率が、令和十二年度基準エネルギー消費効率に百分の百五を乗じて得た数値以上であり、かつ、令和二年度基準エネルギー消費効率以上であること。
art-90-12/par-1/item-6/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-6/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-6/sub-1/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 105 percent, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
machine translation, not official
**ロ** 車両総重量が三・五トン以下の乗合自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-1/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-6/sub-2
a bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年軽油軽中量車基準に適合すること。
art-90-12/par-1/item-6/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-6/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-6/sub-2/sub2-1
it conforms to the 2018 light oil light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が令和十二年度基準エネルギー消費効率に百分の七十五を乗じて得た数値以上であること。
art-90-12/par-1/item-6/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-6/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-6/sub-2/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 75 percent.
machine translation, not official
**ハ** 車両総重量が二・五トンを超え三・五トン以下の貨物自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-1/item-6/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-6/sub-3 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-6/sub-3
a freight motor vehicle with a gross vehicle weight exceeding 2.5 tons but not exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年軽油軽中量車基準に適合すること。
art-90-12/par-1/item-6/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-6/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-6/sub-3/sub2-1
it conforms to the 2018 light oil light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が令和四年度基準エネルギー消費効率に百分の百五を乗じて得た数値以上であること。
art-90-12/par-1/item-6/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-6/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-6/sub-3/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2022 standard energy consumption efficiency by 105 percent.
machine translation, not official
**ニ** 車両総重量が三・五トンを超える乗合自動車又は貨物自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-1/item-6/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-6/sub-4 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-6/sub-4
a bus or freight motor vehicle with a gross vehicle weight exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 道路運送車両法第四十一条第一項の規定により平成二十八年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で財務省令で定めるもの（第三項第三号ニ（１）において「平成二十八年軽油重量車基準」という。）に適合すること。
art-90-12/par-1/item-6/sub-4/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-6/sub-4/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-6/sub-4/sub2-1
it conforms to the exhaust gas safety standards established under the provisions of Article 41, paragraph (1) of the Road Transport Vehicle Act as standards to be applied on or after October 1, 2016 that are specified by Order of the Ministry of Finance (referred to as the "2016 light oil heavy-duty vehicle standards" in paragraph (3), item (iii), (d), 1.);
machine translation, not official
**（２）** エネルギー消費効率が基準エネルギー消費効率であつて令和七年度以降の各年度において適用されるべきものとして定められたもの（第三項第三号ニ（２）において「令和七年度基準エネルギー消費効率」という。）に百分の百五を乗じて得た数値以上であること。
art-90-12/par-1/item-6/sub-4/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-6/sub-4/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-6/sub-4/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying by 105 percent the standard energy consumption efficiency that has been established as that to be applied in each fiscal year from fiscal 2025 onward (referred to as the "fiscal 2025 standard energy consumption efficiency" in paragraph (3), item (iii), (d), 2.).
machine translation, not official
**第二項** 次に掲げる検査自動車（前項の規定の適用があるものを除く。）について令和八年五月一日から令和十年四月三十日までの間に初めて道路運送車両法第六十条第一項又は第七十一条第四項の規定により自動車検査証の交付を受ける場合には、当該自動車検査証の交付に係る自動車重量税の税額は、自動車重量税法第七条第一項の規定にかかわらず、同項の規定により計算した金額に百分の二十五を乗じて計算した金額とする。
art-90-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2
In the case where the issuance of an automobile inspection certificate is received for the first time during the period from May 1, 2026 to April 30, 2028 under the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act for any of the following inspected motor vehicles (excluding those to which the provisions of the preceding paragraph apply), the amount of motor vehicle tonnage tax pertaining to the issuance of that automobile inspection certificate is, notwithstanding the provisions of Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act, the amount calculated by multiplying the amount calculated under the provisions of that paragraph by 25 percent:
machine translation, not official
**一** 次に掲げる揮発油自動車
art-90-12/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-1
the following gasoline motor vehicles:
machine translation, not official
**イ** 乗用自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-1/sub-1
a passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年揮発油軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。
art-90-12/par-2/item-1/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-1/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-1/sub-1/sub2-1
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が、令和十二年度基準エネルギー消費効率以上であり、かつ、令和二年度基準エネルギー消費効率以上であること。
art-90-12/par-2/item-1/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-1/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-1/sub-1/sub2-2
its energy consumption efficiency is equal to or more than the fiscal 2030 standard energy consumption efficiency, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
machine translation, not official
**ロ** 車両総重量が三・五トン以下の乗合自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-1/sub-2
a bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年揮発油軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。
art-90-12/par-2/item-1/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-1/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-1/sub-2/sub2-1
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が令和十二年度基準エネルギー消費効率に百分の七十を乗じて得た数値以上であること。
art-90-12/par-2/item-1/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-1/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-1/sub-2/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 70 percent.
machine translation, not official
**ハ** 車両総重量が三・五トン以下の乗合自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-1/sub-3
a bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年揮発油軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の四分の三を超えないこと。
art-90-12/par-2/item-1/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-1/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-1/sub-3/sub2-1
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed three-quarters of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が令和十二年度基準エネルギー消費効率に百分の七十五を乗じて得た数値以上であること。
art-90-12/par-2/item-1/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-1/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-1/sub-3/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 75 percent.
machine translation, not official
**ニ** 車両総重量が三・五トン以下の貨物自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-2/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-1/sub-4
a freight motor vehicle with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年揮発油軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。
art-90-12/par-2/item-1/sub-4/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-1/sub-4/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-1/sub-4/sub2-1
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が令和四年度基準エネルギー消費効率以上（車両総重量が二・五トン以下の自動車にあつては、令和四年度基準エネルギー消費効率に百分の百十を乗じて得た数値以上）であること。
art-90-12/par-2/item-1/sub-4/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-1/sub-4/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-1/sub-4/sub2-2
its energy consumption efficiency is equal to or more than the fiscal 2022 standard energy consumption efficiency (or, for a motor vehicle with a gross vehicle weight of 2.5 tons or less, equal to or more than the value obtained by multiplying the fiscal 2022 standard energy consumption efficiency by 110 percent).
machine translation, not official
**ホ** 車両総重量が二・五トンを超え三・五トン以下の貨物自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-2/item-1/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-1/sub-5
a freight motor vehicle with a gross vehicle weight exceeding 2.5 tons but not exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年揮発油軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の四分の三を超えないこと。
art-90-12/par-2/item-1/sub-5/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-1/sub-5/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-1/sub-5/sub2-1
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed three-quarters of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が令和四年度基準エネルギー消費効率に百分の百五を乗じて得た数値以上であること。
art-90-12/par-2/item-1/sub-5/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-1/sub-5/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-1/sub-5/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2022 standard energy consumption efficiency by 105 percent.
machine translation, not official
**二** 石油ガス自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-2
a petroleum gas motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**イ** 平成三十年石油ガス軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年石油ガス軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。
art-90-12/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-2/sub-1
it conforms to the 2018 petroleum gas light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 petroleum gas light and medium-duty vehicle standards;
machine translation, not official
**ロ** エネルギー消費効率が、令和十二年度基準エネルギー消費効率以上であり、かつ、令和二年度基準エネルギー消費効率以上であること。
art-90-12/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-2/sub-2
its energy consumption efficiency is equal to or more than the fiscal 2030 standard energy consumption efficiency, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
machine translation, not official
**三** 次に掲げる軽油自動車
art-90-12/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-3
the following light oil motor vehicles:
machine translation, not official
**イ** 乗用自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-3/sub-1
a passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年軽油軽中量車基準に適合すること。
art-90-12/par-2/item-3/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-3/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-3/sub-1/sub2-1
it conforms to the 2018 light oil light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が、令和十二年度基準エネルギー消費効率以上であり、かつ、令和二年度基準エネルギー消費効率以上であること。
art-90-12/par-2/item-3/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-3/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-3/sub-1/sub2-2
its energy consumption efficiency is equal to or more than the fiscal 2030 standard energy consumption efficiency, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
machine translation, not official
**ロ** 車両総重量が三・五トン以下の乗合自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-3/sub-2
a bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年軽油軽中量車基準に適合すること。
art-90-12/par-2/item-3/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-3/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-3/sub-2/sub2-1
it conforms to the 2018 light oil light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が令和十二年度基準エネルギー消費効率に百分の七十を乗じて得た数値以上であること。
art-90-12/par-2/item-3/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-3/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-3/sub-2/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 70 percent.
machine translation, not official
**ハ** 車両総重量が二・五トンを超え三・五トン以下の貨物自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-2/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-3/sub-3
a freight motor vehicle with a gross vehicle weight exceeding 2.5 tons but not exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年軽油軽中量車基準に適合すること。
art-90-12/par-2/item-3/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-3/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-3/sub-3/sub2-1
it conforms to the 2018 light oil light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が令和四年度基準エネルギー消費効率以上であること。
art-90-12/par-2/item-3/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2/item-3/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2/item-3/sub-3/sub2-2
its energy consumption efficiency is equal to or more than the fiscal 2022 standard energy consumption efficiency.
machine translation, not official
**第三項** 次に掲げる検査自動車（前二項の規定の適用があるものを除く。）について令和八年五月一日から令和十年四月三十日までの間に初めて道路運送車両法第六十条第一項又は第七十一条第四項の規定により自動車検査証の交付を受ける場合には、当該自動車検査証の交付に係る自動車重量税の税額は、自動車重量税法第七条第一項の規定にかかわらず、同項の規定により計算した金額に百分の五十を乗じて計算した金額とする。
art-90-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3
In the case where the issuance of an automobile inspection certificate is received for the first time during the period from May 1, 2026 to April 30, 2028 under the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act for any of the following inspected motor vehicles (excluding those to which the provisions of the preceding two paragraphs apply), the amount of motor vehicle tonnage tax pertaining to the issuance of that automobile inspection certificate is, notwithstanding the provisions of Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act, the amount calculated by multiplying the amount calculated under the provisions of that paragraph by 50 percent:
machine translation, not official
**一** 次に掲げる揮発油自動車
art-90-12/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-1
the following gasoline motor vehicles:
machine translation, not official
**イ** 乗用自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-3/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-1/sub-1
a passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年揮発油軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。
art-90-12/par-3/item-1/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-1/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-1/sub-1/sub2-1
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が、令和十二年度基準エネルギー消費効率に百分の九十五を乗じて得た数値以上であり、かつ、令和二年度基準エネルギー消費効率以上であること。
art-90-12/par-3/item-1/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-1/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-1/sub-1/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 95 percent, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
machine translation, not official
**ロ** 車両総重量が三・五トン以下の乗合自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-3/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-1/sub-2
a bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年揮発油軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。
art-90-12/par-3/item-1/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-1/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-1/sub-2/sub2-1
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が令和十二年度基準エネルギー消費効率に百分の六十五を乗じて得た数値以上であること。
art-90-12/par-3/item-1/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-1/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-1/sub-2/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 65 percent.
machine translation, not official
**ハ** 車両総重量が三・五トン以下の乗合自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-3/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-1/sub-3
a bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年揮発油軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の四分の三を超えないこと。
art-90-12/par-3/item-1/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-1/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-1/sub-3/sub2-1
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed three-quarters of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が令和十二年度基準エネルギー消費効率に百分の七十を乗じて得た数値以上であること。
art-90-12/par-3/item-1/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-1/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-1/sub-3/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 70 percent.
machine translation, not official
**ニ** 車両総重量が三・五トン以下の貨物自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-3/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-1/sub-4
a freight motor vehicle with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年揮発油軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。
art-90-12/par-3/item-1/sub-4/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-1/sub-4/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-1/sub-4/sub2-1
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が令和四年度基準エネルギー消費効率に百分の九十五（車両総重量が二・五トン以下の自動車にあつては、百分の百五）を乗じて得た数値以上であること。
art-90-12/par-3/item-1/sub-4/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-1/sub-4/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-1/sub-4/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2022 standard energy consumption efficiency by 95 percent (or, for a motor vehicle with a gross vehicle weight of 2.5 tons or less, by 105 percent).
machine translation, not official
**ホ** 車両総重量が二・五トンを超え三・五トン以下の貨物自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-3/item-1/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-1/sub-5
a freight motor vehicle with a gross vehicle weight exceeding 2.5 tons but not exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年揮発油軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の四分の三を超えないこと。
art-90-12/par-3/item-1/sub-5/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-1/sub-5/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-1/sub-5/sub2-1
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed three-quarters of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が令和四年度基準エネルギー消費効率以上であること。
art-90-12/par-3/item-1/sub-5/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-1/sub-5/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-1/sub-5/sub2-2
its energy consumption efficiency is equal to or more than the fiscal 2022 standard energy consumption efficiency.
machine translation, not official
**二** 石油ガス自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-2
a petroleum gas motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**イ** 平成三十年石油ガス軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年石油ガス軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。
art-90-12/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-2/sub-1
it conforms to the 2018 petroleum gas light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 petroleum gas light and medium-duty vehicle standards;
machine translation, not official
**ロ** エネルギー消費効率が、令和十二年度基準エネルギー消費効率に百分の九十五を乗じて得た数値以上であり、かつ、令和二年度基準エネルギー消費効率以上であること。
art-90-12/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-2/sub-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 95 percent, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
machine translation, not official
**三** 次に掲げる軽油自動車
art-90-12/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-3
the following light oil motor vehicles:
machine translation, not official
**イ** 乗用自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-3/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-3/sub-1
a passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年軽油軽中量車基準に適合すること。
art-90-12/par-3/item-3/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-3/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-3/sub-1/sub2-1
it conforms to the 2018 light oil light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が、令和十二年度基準エネルギー消費効率に百分の九十五を乗じて得た数値以上であり、かつ、令和二年度基準エネルギー消費効率以上であること。
art-90-12/par-3/item-3/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-3/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-3/sub-1/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 95 percent, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
machine translation, not official
**ロ** 車両総重量が三・五トン以下の乗合自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-3/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-3/sub-2
a bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年軽油軽中量車基準に適合すること。
art-90-12/par-3/item-3/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-3/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-3/sub-2/sub2-1
it conforms to the 2018 light oil light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が令和十二年度基準エネルギー消費効率に百分の六十五を乗じて得た数値以上であること。
art-90-12/par-3/item-3/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-3/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-3/sub-2/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 65 percent.
machine translation, not official
**ハ** 車両総重量が二・五トンを超え三・五トン以下の貨物自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-3/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-3/sub-3
a freight motor vehicle with a gross vehicle weight exceeding 2.5 tons but not exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年軽油軽中量車基準に適合すること。
art-90-12/par-3/item-3/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-3/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-3/sub-3/sub2-1
it conforms to the 2018 light oil light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が令和四年度基準エネルギー消費効率に百分の九十五を乗じて得た数値以上であること。
art-90-12/par-3/item-3/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-3/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-3/sub-3/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2022 standard energy consumption efficiency by 95 percent.
machine translation, not official
**ニ** 車両総重量が三・五トンを超える乗合自動車又は貨物自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-3/item-3/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-3/sub-4 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-3/sub-4
a bus or freight motor vehicle with a gross vehicle weight exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成二十八年軽油重量車基準に適合すること。
art-90-12/par-3/item-3/sub-4/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-3/sub-4/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-3/sub-4/sub2-1
it conforms to the 2016 light oil heavy-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が令和七年度基準エネルギー消費効率以上であること。
art-90-12/par-3/item-3/sub-4/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3/item-3/sub-4/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3/item-3/sub-4/sub2-2
its energy consumption efficiency is equal to or more than the fiscal 2025 standard energy consumption efficiency.
machine translation, not official
**第四項** 次に掲げる検査自動車（前三項の規定の適用があるものを除く。）について令和八年五月一日から令和十年四月三十日までの間に初めて道路運送車両法第六十条第一項又は第七十一条第四項の規定により自動車検査証の交付を受ける場合には、当該自動車検査証の交付に係る自動車重量税の税額は、自動車重量税法第七条第一項の規定にかかわらず、同項の規定により計算した金額に百分の七十五を乗じて計算した金額とする。
art-90-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4
In the case where the issuance of an automobile inspection certificate is received for the first time during the period from May 1, 2026 to April 30, 2028 under the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act for any of the following inspected motor vehicles (excluding those to which the provisions of the preceding three paragraphs apply), the amount of motor vehicle tonnage tax pertaining to the issuance of that automobile inspection certificate is, notwithstanding the provisions of Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act, the amount calculated by multiplying the amount calculated under the provisions of that paragraph by 75 percent:
machine translation, not official
**一** 次に掲げる揮発油自動車
art-90-12/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-1
the following gasoline motor vehicles:
machine translation, not official
**イ** 乗用自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-4/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-1/sub-1
a passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年揮発油軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。
art-90-12/par-4/item-1/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-1/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-1/sub-1/sub2-1
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が、令和十二年度基準エネルギー消費効率に百分の八十五（令和九年四月三十日までの間は、百分の八十）を乗じて得た数値以上であり、かつ、令和二年度基準エネルギー消費効率以上であること。
art-90-12/par-4/item-1/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-1/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-1/sub-1/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 85 percent (or, until April 30, 2027, by 80 percent), and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
machine translation, not official
**ロ** 車両総重量が三・五トン以下の乗合自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-4/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-1/sub-2
a bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年揮発油軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の四分の三を超えないこと。
art-90-12/par-4/item-1/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-1/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-1/sub-2/sub2-1
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed three-quarters of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が令和十二年度基準エネルギー消費効率に百分の六十五を乗じて得た数値以上であること。
art-90-12/par-4/item-1/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-1/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-1/sub-2/sub2-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 65 percent.
machine translation, not official
**ハ** 車両総重量が二・五トン以下の貨物自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-4/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-1/sub-3
a freight motor vehicle with a gross vehicle weight of 2.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**（１）** 平成三十年揮発油軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。
art-90-12/par-4/item-1/sub-3/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-1/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-1/sub-3/sub2-1
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
machine translation, not official
**（２）** エネルギー消費効率が令和四年度基準エネルギー消費効率以上であること。
art-90-12/par-4/item-1/sub-3/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-1/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-1/sub-3/sub2-2
its energy consumption efficiency is equal to or more than the fiscal 2022 standard energy consumption efficiency.
machine translation, not official
**二** 石油ガス自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-2
a petroleum gas motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**イ** 平成三十年石油ガス軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年石油ガス軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。
art-90-12/par-4/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-2/sub-1
it conforms to the 2018 petroleum gas light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 petroleum gas light and medium-duty vehicle standards;
machine translation, not official
**ロ** エネルギー消費効率が、令和十二年度基準エネルギー消費効率に百分の八十五（令和九年四月三十日までの間は、百分の八十）を乗じて得た数値以上であり、かつ、令和二年度基準エネルギー消費効率以上であること。
art-90-12/par-4/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-2/sub-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 85 percent (or, until April 30, 2027, by 80 percent), and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
machine translation, not official
**三** 軽油自動車（乗用自動車に限る。）のうち、次のいずれにも該当するもので財務省令で定めるもの
art-90-12/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-3
a light oil motor vehicle (limited to a passenger motor vehicle) that falls under both of the following and is specified by Order of the Ministry of Finance:
machine translation, not official
**イ** 平成三十年軽油軽中量車基準に適合すること。
art-90-12/par-4/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-3/sub-1
it conforms to the 2018 light oil light and medium-duty vehicle standards;
machine translation, not official
**ロ** エネルギー消費効率が、令和十二年度基準エネルギー消費効率に百分の八十五（令和九年四月三十日までの間は、百分の八十）を乗じて得た数値以上であり、かつ、令和二年度基準エネルギー消費効率以上であること。
art-90-12/par-4/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-3/sub-2
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 85 percent (or, until April 30, 2027, by 80 percent), and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
machine translation, not official
**第五項** 第一項（第一号から第三号まで、第四号イ、第五号及び第六号イに係る部分に限る。）の規定の適用を受けた検査自動車（同項第四号イ、第五号又は第六号イに掲げる検査自動車にあつては、エネルギー消費効率が令和十二年度基準エネルギー消費効率に百分の百二十五を乗じて得た数値以上であるものに限る。）について初めて道路運送車両法第六十条第一項又は第七十一条第四項の規定により交付を受けた自動車検査証の有効期間が満了する日から起算して十五日を経過する日までに自動車検査証の交付等（自動車重量税法第五条第三号に掲げる自動車以外の自動車に係るものであつて、当該自動車について初めて道路運送車両法第六十条第一項又は第七十一条第四項の規定により自動車検査証の交付を受けた日後最初に受けるものに限る。以下この項において同じ。）を受ける場合（当該自動車検査証の交付等を受ける際に、初めて同法第六十条第一項又は第七十一条第四項の規定により交付を受けた自動車検査証に記録された事項について財務省令で定める変更がない場合に限る。）には、当該自動車検査証の交付等に係る自動車重量税を免除する。
art-90-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-5
In the case where, for an inspected motor vehicle to which the provisions of paragraph (1) (limited to the part pertaining to items (i) through (iii), item (iv), (a), item (v) and item (vi), (a)) have been applied (for an inspected motor vehicle listed in item (iv), (a), item (v) or item (vi), (a) of that paragraph, limited to one whose energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 125 percent), the issuance, etc. of an automobile inspection certificate (limited to one that pertains to a motor vehicle other than a motor vehicle listed in Article 5, item (iii) of the Motor Vehicle Tonnage Tax Act and that is the first to be received for that motor vehicle after the day on which the issuance of an automobile inspection certificate was received for it for the first time under the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act; the same applies hereinafter in this paragraph) is received by the day on which 15 days have elapsed counting from the day on which the period of validity of the automobile inspection certificate issued for the first time under the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act expires (limited to the case where, at the time of receiving that issuance, etc. of an automobile inspection certificate, there has been no change specified by Order of the Ministry of Finance in the matters recorded in the automobile inspection certificate issued for the first time under the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of that Act), the motor vehicle tonnage tax pertaining to that issuance, etc. of an automobile inspection certificate is exempted.
machine translation, not official
**第六項** 国税通則法第百十九条第一項の規定は、第二項から第四項までの規定により計算した金額に百円未満の端数があるときについて準用する。
art-90-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-6
The provisions of Article 119, paragraph (1) of the Act on General Rules for National Taxes apply mutatis mutandis where an amount calculated under the provisions of paragraphs (2) through (4) contains a fraction of less than 100 yen.
machine translation, not official
### 第九十条の十二の二（自動車重量税の納付の事実の確認等の特例） — Special Provisions on Confirmation, etc. of the Fact of Payment of Motor Vehicle Tonnage Tax
caption: machine translation, not official
art-90-12-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2 · https://japanlaw.org/l/332AC0000000026/art-90-12-2
**第一項** 国土交通大臣等（自動車重量税法第十条に規定する国土交通大臣等をいう。第三項において同じ。）は、同法第十一条の規定により検査自動車につき課されるべき自動車重量税の額の納付の事実を確認する場合において、当該納付に係る検査自動車が窒素酸化物排出量等基準につき免税対象車等に該当するかどうかの判断をするときは、国土交通大臣の認定等に基づき当該判断をするものとする。
art-90-12-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-1
In the case where the Minister of Land, Infrastructure, Transport and Tourism, etc. (meaning the Minister of Land, Infrastructure, Transport and Tourism, etc. prescribed in Article 10 of the Motor Vehicle Tonnage Tax Act; the same applies in paragraph (3)) confirms, under the provisions of Article 11 of that Act, the fact of payment of the amount of motor vehicle tonnage tax to be imposed on an inspected motor vehicle, when making a judgment as to whether the inspected motor vehicle pertaining to that payment falls under the tax-exempt vehicles, etc. with respect to the standards for nitrogen oxides emissions, etc., the Minister of Land, Infrastructure, Transport and Tourism, etc. is to make that judgment based on the certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism.
machine translation, not official
**第二項** この条において「窒素酸化物排出量等基準」とは、前条第一項から第四項までの各号の規定により検査自動車が免税対象車等に該当するために当該検査自動車が適合しなければならないものとされる窒素酸化物及び粒子状物質の排出量並びにエネルギー消費効率についての基準（第九十条の十一に規定する政令の規定によりこれに相当する基準を規定する場合には、当該基準を含む。）をいい、「国土交通大臣の認定等」とは、検査自動車と同一の自動車につき申請に基づき国土交通大臣が行つた認定又は評価で、当該認定又は評価の事実に基づき検査自動車が窒素酸化物排出量等基準につき免税対象車等に該当するかどうかの判断をすることが適当であるものとして財務省令で定めるものをいう。
art-90-12-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-2
In this Article, the term "standards for nitrogen oxides emissions, etc." means the standards concerning the emissions of nitrogen oxides and particulate matter and concerning energy consumption efficiency to which an inspected motor vehicle is required to conform in order for that inspected motor vehicle to fall under the tax-exempt vehicles, etc. under the provisions of the items of paragraphs (1) through (4) of the preceding Article (including, where the provisions of the Cabinet Order prescribed in Article 90-11 prescribe standards equivalent to them, those standards); and the term "certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism" means a certification or evaluation made by the Minister of Land, Infrastructure, Transport and Tourism upon application with respect to a motor vehicle identical to the inspected motor vehicle, which is specified by Order of the Ministry of Finance as one where it is appropriate, on the basis of the fact of that certification or evaluation, to judge whether the inspected motor vehicle falls under the tax-exempt vehicles, etc. with respect to the standards for nitrogen oxides emissions, etc..
machine translation, not official
**第三項** 国土交通大臣等は、自動車検査証の交付等を受けた者が自動車重量税法第八条、第十条、第十条の二若しくは第十二条第二項から第四項までの規定により当該自動車検査証の交付等に係る検査自動車につき納付すべき自動車重量税の額の全部若しくは一部を納付していない事実をその法定納期限（国税通則法第二条第八号に規定する法定納期限をいう。第五項において同じ。）後において知つた場合又は自動車重量税法第十条の四第一項に規定する納付受託者が同法第十条の三第一項の規定による委託を受けた自動車重量税の額の全部若しくは一部を納付していない事実を同法第十条の五第一項に規定する政令で定める日後において知つた場合において、当該事実が生じた原因が、前項の申請をした者が偽りその他不正の手段（当該申請をした者に当該申請に必要な情報を直接又は間接に提供した者の偽りその他不正の手段を含む。第五項において同じ。）により国土交通大臣の認定等を受けたことを事由として国土交通大臣が当該国土交通大臣の認定等を取り消したことによるものであるときは、同法第十三条第一項又は第三項の規定にかかわらず、当該申請をした者又はその一般承継人の同条第一項に規定する納税地の所轄税務署長に対し、同項の規定による通知をしなければならない。この場合においては、当該申請をした者又はその一般承継人を当該通知に係る自動車検査証の交付等を受けた者とみなして、これに当該通知に係る自動車検査証の交付等に係る自動車重量税を課する。
art-90-12-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-3
In the case where the Minister of Land, Infrastructure, Transport and Tourism, etc. learns, after its statutory payment due date (meaning the statutory payment due date prescribed in Article 2, item (viii) of the Act on General Rules for National Taxes; the same applies in paragraph (5)), of the fact that a person who has received the issuance, etc. of an automobile inspection certificate has not paid all or part of the amount of motor vehicle tonnage tax to be paid on the inspected motor vehicle pertaining to that issuance, etc. of an automobile inspection certificate under the provisions of Article 8, Article 10, Article 10-2 or Article 12, paragraphs (2) through (4) of the Motor Vehicle Tonnage Tax Act, or learns, after the day specified by Cabinet Order prescribed in Article 10-5, paragraph (1) of that Act, of the fact that a payment agent prescribed in Article 10-4, paragraph (1) of that Act has not paid all or part of the amount of motor vehicle tonnage tax entrusted to it under the provisions of Article 10-3, paragraph (1) of that Act, and the cause of that fact is that the Minister of Land, Infrastructure, Transport and Tourism has revoked the certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism on the grounds that the person who filed the application referred to in the preceding paragraph received that certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism by deception or other wrongful means (including deception or other wrongful means by a person who directly or indirectly provided the person who filed that application with information necessary for that application; the same applies in paragraph (5)), the Minister of Land, Infrastructure, Transport and Tourism, etc. must, notwithstanding the provisions of Article 13, paragraph (1) or (3) of that Act, give the notice under the provisions of paragraph (1) of that Article to the district director with jurisdiction over the place for tax payment prescribed in that paragraph of the person who filed that application or of that person's general successor. In this case, the person who filed that application or that person's general successor is deemed to be the person who received the issuance, etc. of an automobile inspection certificate pertaining to that notice, and the motor vehicle tonnage tax pertaining to the issuance, etc. of an automobile inspection certificate pertaining to that notice is imposed on that person.
machine translation, not official
**第四項** 前項後段の規定により課する自動車重量税の額は、自動車重量税法第七条第一項その他自動車重量税に関する法令の規定にかかわらず、前項の規定による通知に係る同法第十三条第一項又は第三項に規定する納付していない自動車重量税の額に、これに百分の三十五を乗じて計算した金額を加算した金額とする。
art-90-12-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-4
The amount of motor vehicle tonnage tax to be imposed under the provisions of the second sentence of the preceding paragraph is, notwithstanding the provisions of Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act and other provisions of laws and regulations concerning motor vehicle tonnage tax, the amount obtained by adding, to the amount of unpaid motor vehicle tonnage tax prescribed in Article 13, paragraph (1) or (3) of that Act pertaining to the notice under the provisions of the preceding paragraph, the amount calculated by multiplying that amount by 35 percent.
machine translation, not official
**第五項** 第二項の申請をした者が偽りその他不正の手段により国土交通大臣の認定等を受けた場合における自動車重量税に係る国税通則法第七十二条第一項に規定する国税の徴収権の時効は、その法定納期限から二年間は、進行しない。この場合においては、同法第七十三条第三項ただし書の規定を準用する。
art-90-12-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-5
In the case where the person who filed the application referred to in paragraph (2) has received the certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism by deception or other wrongful means, the extinctive prescription of the right to collection of national tax prescribed in Article 72, paragraph (1) of the Act on General Rules for National Taxes with respect to motor vehicle tonnage tax does not run for two years from its statutory payment due date. In this case, the provisions of the proviso to Article 73, paragraph (3) of that Act apply mutatis mutandis.
machine translation, not official
**第六項** 国税通則法第百十九条第一項の規定は、第四項の規定により計算した金額に百円未満の端数があるときについて準用する。
art-90-12-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-6
The provisions of Article 119, paragraph (1) of the Act on General Rules for National Taxes apply mutatis mutandis where an amount calculated under the provisions of paragraph (4) contains a fraction of less than 100 yen.
machine translation, not official
**第七項** 第三項後段の規定の適用を受けた第二項の申請をした者又はその一般承継人に対する法人税法の規定の適用については、同法第五十五条第四項中「次に掲げるもの」とあるのは、「次に掲げるもの及び租税特別措置法第九十条の十二の二第三項後段（自動車重量税の納付の事実の確認等の特例）の規定による自動車重量税」とする。
art-90-12-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-7
With regard to the application of the provisions of the Corporation Tax Act to the person who filed the application referred to in paragraph (2), or that person's general successor, to whom the provisions of the second sentence of paragraph (3) have been applied, the phrase "the following" in Article 55, paragraph (4) of that Act is deemed to be replaced with "the following and the motor vehicle tonnage tax under the provisions of the second sentence of Article 90-12-2, paragraph (3) (Special Provisions on Confirmation, etc. of the Fact of Payment of Motor Vehicle Tonnage Tax) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第八項** 第四項から第六項までに定めるもののほか、第三項後段の規定の適用がある場合における自動車重量税法の規定の適用に関し必要な技術的読替えその他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
art-90-12-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-8
Beyond what is provided for in paragraphs (4) through (6), the necessary technical replacement of terms concerning the application of the provisions of the Motor Vehicle Tonnage Tax Act in the case where the provisions of the second sentence of paragraph (3) apply, and other necessary matters concerning the application of the provisions of paragraphs (1) through (3), are specified by Cabinet Order.
machine translation, not official
### 第九十条の十三（公共交通移動等円滑化基準に適合した乗合自動車等に係る自動車重量税の免税） — Exemption from Motor Vehicle Tonnage Tax for Buses, etc. Conforming to the Public Transport Accessibility Standards
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art-90-13 · https://japanlaw.org/en/special-taxation-measures-act/art-90-13 · https://japanlaw.org/l/332AC0000000026/art-90-13
**第一項** 次に掲げる検査自動車について令和八年四月一日から令和十一年三月三十一日までの間に初めて道路運送車両法第六十条第一項又は第七十一条第四項の規定により自動車検査証の交付を受ける場合には、当該自動車検査証の交付に係る自動車重量税を免除する。
art-90-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1
In the case where the issuance of an automobile inspection certificate is received for the first time during the period from April 1, 2026 to March 31, 2029 under the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act for any of the following inspected motor vehicles, the motor vehicle tonnage tax pertaining to the issuance of that automobile inspection certificate is exempted:
machine translation, not official
**一** 道路運送法第三条第一号イに規定する一般乗合旅客自動車運送事業を経営する者が同法第五条第一項第三号に規定する路線定期運行の用に供する自動車又は同法第三条第一号ロに規定する一般貸切旅客自動車運送事業を経営する者がその事業の用に供する自動車のうち、次のいずれにも該当するものであつてその構造及び設備が高齢者、障害者等の移動等の円滑化の促進に関する法律第二条第一号に規定する高齢者、障害者等（次号において「高齢者、障害者等」という。）の移動上の利便性を特に向上させるものとして財務省令で定めるもの
art-90-13/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-1
a motor vehicle that a person operating a general shared-ride passenger motor vehicle transportation business prescribed in Article 3, item (i), (a) of the Road Transportation Act uses for scheduled route services prescribed in Article 5, paragraph (1), item (iii) of that Act, or a motor vehicle that a person operating a general chartered passenger motor vehicle transportation business prescribed in Article 3, item (i), (b) of that Act uses for that business, which falls under both of the following and whose structure and equipment are specified by Order of the Ministry of Finance as particularly improving convenience in mobility for elderly persons, disabled persons, etc. prescribed in Article 2, item (i) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. (referred to as "elderly persons, disabled persons, etc." in the following item):
machine translation, not official
**イ** 高齢者、障害者等の移動等の円滑化の促進に関する法律第三条第一項に規定する基本方針（次号イにおいて「基本方針」という。）に令和十二年度までに導入する台数が目標として定められた自動車（同法第二条第八号に規定する自動車に限る。次号イにおいて同じ。）に該当するものであること。
art-90-13/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-1/sub-1
it falls under the motor vehicles for which the number to be introduced by fiscal 2030 is set as a target in the basic policy prescribed in Article 3, paragraph (1) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. (referred to as the "basic policy" in (a) of the following item) (limited to the motor vehicles prescribed in Article 2, item (viii) of that Act; the same applies in (a) of the following item);
machine translation, not official
**ロ** 高齢者、障害者等の移動等の円滑化の促進に関する法律第八条第一項に規定する公共交通移動等円滑化基準（次号ロにおいて「公共交通移動等円滑化基準」という。）で財務省令で定めるものに適合するものであること。
art-90-13/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-1/sub-2
it conforms to the public transport accessibility standards prescribed in Article 8, paragraph (1) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. (referred to as the "public transport accessibility standards" in (b) of the following item) that are specified by Order of the Ministry of Finance.
machine translation, not official
**二** 道路運送法第三条第一号ハに規定する一般乗用旅客自動車運送事業を経営する者がその事業の用に供する乗用自動車のうち、次のいずれにも該当するものであつてその構造及び設備が高齢者、障害者等の移動上の利便性を特に向上させるものとして財務省令で定めるもの
art-90-13/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-2
a passenger motor vehicle that a person operating a general for-hire passenger car transportation business prescribed in Article 3, item (i), (c) of the Road Transportation Act uses for that business, which falls under all of the following and whose structure and equipment are specified by Order of the Ministry of Finance as particularly improving convenience in mobility for elderly persons, disabled persons, etc.:
machine translation, not official
**イ** 基本方針に令和十二年度までに導入する台数が目標として定められた自動車に該当するものであること。
art-90-13/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-2/sub-1
it falls under the motor vehicles for which the number to be introduced by fiscal 2030 is set as a target in the basic policy;
machine translation, not official
**ロ** 公共交通移動等円滑化基準で財務省令で定めるものに適合するものであること。
art-90-13/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-2/sub-2
it conforms to the public transport accessibility standards that are specified by Order of the Ministry of Finance;
machine translation, not official
**ハ** 高齢者、障害者等を含む全ての利用者の移動上の利便性を向上させる機能を有する構造及び設備が特に優れたものとして国土交通大臣が認めたものであること。
art-90-13/par-1/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-2/sub-3
it has been recognized by the Minister of Land, Infrastructure, Transport and Tourism as being particularly excellent in its structure and equipment having functions to improve convenience in mobility for all users, including elderly persons, disabled persons, etc.
machine translation, not official
### 第九十条の十四（衝突被害軽減制動制御装置を装備した乗合自動車等に係る自動車重量税率の特例） — Special Provisions on the Motor Vehicle Tonnage Tax Rate for Buses, etc. Equipped with a Collision Damage Mitigation Braking Control Device
caption: machine translation, not official
art-90-14 · https://japanlaw.org/en/special-taxation-measures-act/art-90-14 · https://japanlaw.org/l/332AC0000000026/art-90-14
**第一項** 専ら人の運送の用に供する自動車（財務省令で定めるものに限る。）又は車両総重量が三・五トンを超える貨物自動車（被牽引自動車を除く。）であつて、道路運送車両法第四十一条第一項の規定により令和七年九月一日以降に適用されるべきものとして定められた前方障害物との衝突に対する安全性の向上を図るための装置（以下この項において「衝突被害軽減制動制御装置」という。）に係る保安上又は公害防止その他の環境保全上の技術基準で財務省令で定めるものに適合する検査自動車（第九十条の十二第二項又は第三項の規定の適用があるものを除く。）のうち、衝突被害軽減制動制御装置を装備したものとして財務省令で定めるものについて令和五年五月一日から令和十年八月三十一日までの間に初めて同法第六十条第一項又は第七十一条第四項の規定により自動車検査証の交付を受ける場合には、当該自動車検査証の交付に係る自動車重量税の税額は、自動車重量税法第七条第一項の規定及び第九十条の十一第一項の規定にかかわらず、同項（第九十条の十二第四項各号に掲げる検査自動車にあつては、同法第七条第一項）の規定により計算した金額に百分の七十五を乗じて計算した金額とする。
art-90-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-14/par-1
In the case where the issuance of an automobile inspection certificate is received for the first time during the period from May 1, 2023 to August 31, 2028 under the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act for an inspected motor vehicle (excluding one to which the provisions of Article 90-12, paragraph (2) or (3) apply) that is a motor vehicle used exclusively for the carriage of persons (limited to one specified by Order of the Ministry of Finance) or a freight motor vehicle with a gross vehicle weight exceeding 3.5 tons (excluding a towed motor vehicle), that conforms to the technical standards for safety or for pollution prevention or other environmental conservation pertaining to a device for improving safety against collision with an obstacle ahead (referred to as a "collision damage mitigation braking control device" in this paragraph), established under the provisions of Article 41, paragraph (1) of that Act as standards to be applied on or after September 1, 2025, that are specified by Order of the Ministry of Finance, and that is specified by Order of the Ministry of Finance as being equipped with a collision damage mitigation braking control device, the amount of motor vehicle tonnage tax pertaining to the issuance of that automobile inspection certificate is, notwithstanding the provisions of Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act and the provisions of Article 90-11, paragraph (1), the amount calculated by multiplying the amount calculated under the provisions of that paragraph (or, for the inspected motor vehicles listed in the items of Article 90-12, paragraph (4), Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act) by 75 percent.
machine translation, not official
**第二項** 国税通則法第百十九条第一項の規定は、前項の規定により計算した金額に百円未満の端数があるときについて準用する。
art-90-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-14/par-2
The provisions of Article 119, paragraph (1) of the Act on General Rules for National Taxes apply mutatis mutandis where an amount calculated under the provisions of the preceding paragraph contains a fraction of less than 100 yen.
machine translation, not official
### 第九十条の十五（使用済自動車に係る自動車重量税の還付） — Refund of Motor Vehicle Tonnage Tax for End-of-Life Automobiles
caption: machine translation, not official
art-90-15 · https://japanlaw.org/en/special-taxation-measures-act/art-90-15 · https://japanlaw.org/l/332AC0000000026/art-90-15
**第一項** 自動車検査証の交付等を受けた自動車のうち、自動車検査証の交付等を受けた際に当該自動車検査証に記録された有効期間の満了する日前に使用済自動車の再資源化等に関する法律（平成十四年法律第八十七号）第二条第十一項に規定する引取業者に引き渡された同条第二項に規定する使用済自動車（以下この条において「使用済自動車」という。）であつて、解体されたものとして政令で定めるものについては、当該自動車検査証の交付等を受ける際に納付された自動車重量税の額に相当する金額のうち政令で定めるところにより計算した金額を、当該使用済自動車を同法第八条の規定により当該引取業者に引き渡した者（以下この条において「使用済自動車の所有者」という。）に（当該使用済自動車の所有者が当該使用済自動車に係る自動車重量税の納税者でない場合にあつては、当該使用済自動車につき当該使用済自動車の所有者が当該自動車重量税を納付したものとみなして、当該使用済自動車の所有者に）還付する。
art-90-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-1
For a motor vehicle that has received the issuance, etc. of an automobile inspection certificate which is an end-of-life automobile prescribed in Article 2, paragraph (2) of the Act on Recycling of End-of-Life Automobiles (Act No. 87 of 2002) (referred to as an "end-of-life automobile" in this Article) that was delivered to a collection business operator prescribed in paragraph (11) of that Article before the day on which the period of validity recorded in that automobile inspection certificate when the issuance, etc. of the automobile inspection certificate was received expires, and that is specified by Cabinet Order as having been dismantled, the amount calculated pursuant to the provisions of Cabinet Order out of the amount equivalent to the amount of motor vehicle tonnage tax paid when receiving that issuance, etc. of an automobile inspection certificate is refunded to the person who delivered that end-of-life automobile to that collection business operator under the provisions of Article 8 of that Act (referred to as the "owner of the end-of-life automobile" in this Article) (or, if the owner of the end-of-life automobile is not the taxpayer of the motor vehicle tonnage tax pertaining to that end-of-life automobile, to the owner of the end-of-life automobile, with the owner of the end-of-life automobile being deemed to have paid that motor vehicle tonnage tax on that end-of-life automobile).
machine translation, not official
**第二項** 自動車検査証の交付等を受けた自動車（使用済自動車の再資源化等に関する法律第二条第一項に規定する自動車に限る。）のうち、自動車検査証の交付等を受けた際に当該自動車検査証に記録された有効期間の満了する日前に自然災害（被災者生活再建支援法第二条第二号に規定する政令で定める自然災害をいう。）を原因として滅失し、又は解体したものとして政令で定めるもの（以下この条において「被災自動車」という。）については、当該自動車検査証の交付等を受ける際に納付された自動車重量税の額に相当する金額のうち政令で定めるところにより計算した金額を、当該被災自動車の所有者に（当該被災自動車の所有者が当該被災自動車に係る自動車重量税の納税者でない場合にあつては、当該被災自動車につき当該被災自動車の所有者が当該自動車重量税を納付したものとみなして、当該被災自動車の所有者に）還付する。
art-90-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-15/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-2
For a motor vehicle (limited to a motor vehicle prescribed in Article 2, paragraph (1) of the Act on Recycling of End-of-Life Automobiles) that has received the issuance, etc. of an automobile inspection certificate which is specified by Cabinet Order as having been destroyed by, or dismantled as a result of, a natural disaster (meaning a natural disaster specified by Cabinet Order prescribed in Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims) before the day on which the period of validity recorded in that automobile inspection certificate when the issuance, etc. of the automobile inspection certificate was received expires (referred to as a "disaster-damaged motor vehicle" in this Article), the amount calculated pursuant to the provisions of Cabinet Order out of the amount equivalent to the amount of motor vehicle tonnage tax paid when receiving that issuance, etc. of an automobile inspection certificate is refunded to the owner of the disaster-damaged motor vehicle (or, if the owner of the disaster-damaged motor vehicle is not the taxpayer of the motor vehicle tonnage tax pertaining to that disaster-damaged motor vehicle, to the owner of the disaster-damaged motor vehicle, with the owner of the disaster-damaged motor vehicle being deemed to have paid that motor vehicle tonnage tax on that disaster-damaged motor vehicle).
machine translation, not official
**第三項** 前二項の規定は、災害被害者に対する租税の減免、徴収猶予等に関する法律第九条の規定の適用を受ける場合には、適用しない。
art-90-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-15/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-3
The provisions of the preceding two paragraphs do not apply in the case where the provisions of Article 9 of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims apply.
machine translation, not official
**第四項** 第一項又は第二項の規定による還付金の還付を受けようとする使用済自動車の所有者又は被災自動車の所有者は、政令で定める事項を記載した申請書を、政令で定めるところにより、国土交通大臣等（自動車重量税法第十条に規定する国土交通大臣等をいう。）を経由して、政令で定める場所の所轄税務署長に提出しなければならない。
art-90-15/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-15/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-4
The owner of the end-of-life automobile or the owner of the disaster-damaged motor vehicle who seeks to receive the refund under the provisions of paragraph (1) or (2) must submit a written application stating the matters specified by Cabinet Order, pursuant to the provisions of Cabinet Order, via the Minister of Land, Infrastructure, Transport and Tourism, etc. (meaning the Minister of Land, Infrastructure, Transport and Tourism, etc. prescribed in Article 10 of the Motor Vehicle Tonnage Tax Act), to the district director with jurisdiction over the place specified by Cabinet Order.
machine translation, not official
**第五項** 第一項及び第二項の規定による還付金には、国税通則法の規定による還付加算金は、付さない。
art-90-15/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-15/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-5
No interest on refund under the provisions of the Act on General Rules for National Taxes is added to a refund under the provisions of paragraphs (1) and (2).
machine translation, not official
## 第三節の五 国際観光旅客税法の特例 — Section 3-5 Special Provisions of the International Tourist Tax Act
heading: machine translation, not official
ch-6/sec-3-5 · https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-5 · https://japanlaw.org/l/332AC0000000026/ch-6/sec-3-5
### 第九十条の十六
art-90-16 · https://japanlaw.org/en/special-taxation-measures-act/art-90-16 · https://japanlaw.org/l/332AC0000000026/art-90-16
**第一項** 本邦に派遣された外国の大使、公使、領事その他これらに準ずる者（以下この項において「大使等」という。）の本邦からの出国のうち、政令で定めるところにより外交、領事その他の任務を遂行するために必要なものであることを明らかにして締結された運送契約によるものについては、国際観光旅客税を免除する。ただし、外国に派遣された本邦の大使等のその外国からの出国について国際観光旅客税に類似する租税の免除に制限を付する国の大使等については、相互条件による。
art-90-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-16/par-1
International tourist tax is exempted for a departure from Japan by an ambassador, minister, consul or any other person equivalent to them of a foreign country dispatched to Japan (referred to as an "ambassador, etc." in this paragraph) that is made under a transportation contract concluded with it being made clear, pursuant to the provisions of Cabinet Order, that the departure is necessary for carrying out diplomatic, consular or other duties; provided, however, that for an ambassador, etc. of a country that places restrictions on exemption from taxes similar to international tourist tax for a departure from that foreign country by an ambassador, etc. of Japan dispatched to that foreign country, this is subject to reciprocity.
machine translation, not official
**第二項** 国賓その他これに準ずる賓客として政令で定めるもの（以下この項において「国賓等」という。）の本邦からの出国のうち、政令で定めるところにより締結された運送契約によるものについては、国際観光旅客税を免除する。ただし、外国に入国した本邦の国賓等に相当する者のその外国からの出国について国際観光旅客税に類似する租税の免除に制限を付する国の国賓等については、相互条件による。
art-90-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-16/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-16/par-2
International tourist tax is exempted for a departure from Japan by a state guest or any other guest equivalent to one that is specified by Cabinet Order (referred to as a "state guest, etc." in this paragraph) that is made under a transportation contract concluded pursuant to the provisions of Cabinet Order; provided, however, that for a state guest, etc. of a country that places restrictions on exemption from taxes similar to international tourist tax for a departure from that foreign country by a person equivalent to a state guest, etc. of Japan who has entered that foreign country, this is subject to reciprocity.
machine translation, not official
**第三項** 前二項の運送契約を締結した国際観光旅客税法第二条第一項第四号に規定する国際旅客運送事業を営む者は、政令で定めるところにより、当該運送契約が前二項に規定する政令で定めるところにより締結されたものであることを証する書類を保存しなければならない。
art-90-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-16/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-16/par-3
A person engaged in the international passenger transportation business prescribed in Article 2, paragraph (1), item (iv) of the International Tourist Tax Act who has concluded a transportation contract referred to in the preceding two paragraphs must, pursuant to the provisions of Cabinet Order, preserve documents certifying that the transportation contract was concluded pursuant to the provisions of Cabinet Order prescribed in the preceding two paragraphs.
machine translation, not official
## 第四節 印紙税法の特例 — Section 4 Special Provisions of the Stamp Tax Act
heading: machine translation, not official
ch-6/sec-4 · https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-4 · https://japanlaw.org/l/332AC0000000026/ch-6/sec-4
### 第九十一条（不動産の譲渡に関する契約書等に係る印紙税の税率の特例） — Special Provisions on Stamp Tax Rates for Contract Documents, etc. for the Transfer of Real Property
caption: machine translation, not official
art-91 · https://japanlaw.org/en/special-taxation-measures-act/art-91 · https://japanlaw.org/l/332AC0000000026/art-91
**第一項** 平成二十六年四月一日から令和九年三月三十一日までの間に作成される印紙税法別表第一第一号の物件名の欄１に掲げる不動産の譲渡に関する契約書（一の文書が当該契約書と当該契約書以外の同号に掲げる契約書とに該当する場合における当該一の文書を含む。以下この項及び次条第一項において「不動産譲渡契約書」という。）のうち、当該不動産譲渡契約書に記載された契約金額が十万円を超えるものに係る印紙税の税率は、同号の規定にかかわらず、次の各号に掲げる契約金額の区分に応じ、一通につき、当該各号に定める金額とする。
art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/art-91/par-1
With respect to the contract documents for the transfer of real property listed in 1 of the column for the names of taxable documents in No. 1 of Appended Table 1 of the Stamp Tax Act (including, where a single document falls under both such a contract document and a contract document listed in that No. other than such a contract document, that single document; referred to as a "real property transfer contract document" in this paragraph and paragraph (1) of the following Article) which are prepared during the period from April 1, 2014 to March 31, 2027, the stamp tax rate on a real property transfer contract document in which the contract amount stated exceeds 100,000 yen is, notwithstanding the provisions of that No., the amount specified in each of the following items for each document, according to the category of contract amount listed in that item:
machine translation, not official
**一** 十万円を超え五十万円以下のもの 二百円
art-91/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-1
those exceeding 100,000 yen but not exceeding 500,000 yen: 200 yen;
machine translation, not official
**二** 五十万円を超え百万円以下のもの 五百円
art-91/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-2
those exceeding 500,000 yen but not exceeding 1,000,000 yen: 500 yen;
machine translation, not official
**三** 百万円を超え五百万円以下のもの 千円
art-91/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-3
those exceeding 1,000,000 yen but not exceeding 5,000,000 yen: 1,000 yen;
machine translation, not official
**四** 五百万円を超え千万円以下のもの 五千円
art-91/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-4
those exceeding 5,000,000 yen but not exceeding 10,000,000 yen: 5,000 yen;
machine translation, not official
**五** 千万円を超え五千万円以下のもの 一万円
art-91/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-5
those exceeding 10,000,000 yen but not exceeding 50,000,000 yen: 10,000 yen;
machine translation, not official
**六** 五千万円を超え一億円以下のもの 三万円
art-91/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-6
those exceeding 50,000,000 yen but not exceeding 100,000,000 yen: 30,000 yen;
machine translation, not official
**七** 一億円を超え五億円以下のもの 六万円
art-91/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-7
those exceeding 100,000,000 yen but not exceeding 500,000,000 yen: 60,000 yen;
machine translation, not official
**八** 五億円を超え十億円以下のもの 十六万円
art-91/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-8
those exceeding 500,000,000 yen but not exceeding 1,000,000,000 yen: 160,000 yen;
machine translation, not official
**九** 十億円を超え五十億円以下のもの 三十二万円
art-91/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-9
those exceeding 1,000,000,000 yen but not exceeding 5,000,000,000 yen: 320,000 yen;
machine translation, not official
**十** 五十億円を超えるもの 四十八万円
art-91/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-10
those exceeding 5,000,000,000 yen: 480,000 yen.
machine translation, not official
**第二項** 平成二十六年四月一日から令和九年三月三十一日までの間に作成される印紙税法別表第一第二号に掲げる請負に関する契約書（建設業法第二条第一項に規定する建設工事の請負に係る契約に基づき作成されるものに限る。以下この項及び次条第一項において「建設工事請負契約書」という。）のうち、当該建設工事請負契約書に記載された契約金額が百万円を超えるものに係る印紙税の税率は、同号の規定にかかわらず、次の各号に掲げる契約金額の区分に応じ、一通につき、当該各号に定める金額とする。
art-91/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/art-91/par-2
With respect to the contract documents for contracts for work listed in No. 2 of Appended Table 1 of the Stamp Tax Act (limited to those prepared on the basis of a contract for work for construction work prescribed in Article 2, paragraph (1) of the Construction Business Act; referred to as a "construction work contract document" in this paragraph and paragraph (1) of the following Article) which are prepared during the period from April 1, 2014 to March 31, 2027, the stamp tax rate on a construction work contract document in which the contract amount stated exceeds 1,000,000 yen is, notwithstanding the provisions of that No., the amount specified in each of the following items for each document, according to the category of contract amount listed in that item:
machine translation, not official
**一** 百万円を超え二百万円以下のもの 二百円
art-91/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-1
those exceeding 1,000,000 yen but not exceeding 2,000,000 yen: 200 yen;
machine translation, not official
**二** 二百万円を超え三百万円以下のもの 五百円
art-91/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-2
those exceeding 2,000,000 yen but not exceeding 3,000,000 yen: 500 yen;
machine translation, not official
**三** 三百万円を超え五百万円以下のもの 千円
art-91/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-3
those exceeding 3,000,000 yen but not exceeding 5,000,000 yen: 1,000 yen;
machine translation, not official
**四** 五百万円を超え千万円以下のもの 五千円
art-91/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-4
those exceeding 5,000,000 yen but not exceeding 10,000,000 yen: 5,000 yen;
machine translation, not official
**五** 千万円を超え五千万円以下のもの 一万円
art-91/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-5
those exceeding 10,000,000 yen but not exceeding 50,000,000 yen: 10,000 yen;
machine translation, not official
**六** 五千万円を超え一億円以下のもの 三万円
art-91/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-6
those exceeding 50,000,000 yen but not exceeding 100,000,000 yen: 30,000 yen;
machine translation, not official
**七** 一億円を超え五億円以下のもの 六万円
art-91/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-7
those exceeding 100,000,000 yen but not exceeding 500,000,000 yen: 60,000 yen;
machine translation, not official
**八** 五億円を超え十億円以下のもの 十六万円
art-91/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-8
those exceeding 500,000,000 yen but not exceeding 1,000,000,000 yen: 160,000 yen;
machine translation, not official
**九** 十億円を超え五十億円以下のもの 三十二万円
art-91/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-9
those exceeding 1,000,000,000 yen but not exceeding 5,000,000,000 yen: 320,000 yen;
machine translation, not official
**十** 五十億円を超えるもの 四十八万円
art-91/par-2/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-10
those exceeding 5,000,000,000 yen: 480,000 yen.
machine translation, not official
**第三項** 前二項の規定の適用がある場合における印紙税法第四条第四項及び別表第一の課税物件表の適用に関する通則３の規定の適用については、同項第一号中「十万円」とあるのは「十万円（当該課税文書が租税特別措置法（昭和三十二年法律第二十六号）第九十一条第一項に規定する不動産譲渡契約書である場合にあつては、五十万円）」と、同項第二号中「百万円」とあるのは「百万円（当該課税文書が租税特別措置法第九十一条第二項に規定する建設工事請負契約書である場合にあつては、二百万円）」と、同法別表第一の課税物件表の適用に関する通則３ホ中「十万円」とあるのは「十万円（同号に掲げる文書が租税特別措置法第九十一条第一項に規定する不動産譲渡契約書である場合にあつては、五十万円）」と、「契約金額が百万円」とあるのは「契約金額が百万円（同号に掲げる文書が同条第二項に規定する建設工事請負契約書である場合にあつては、二百万円）」とする。
art-91/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/art-91/par-3
With regard to the application of the provisions of Article 4, paragraph (4) of the Stamp Tax Act and General Rule 3 for the Application of the Schedule of Taxable Documents in Appended Table 1 of that Act in the case where the provisions of the preceding two paragraphs apply, the phrase "100,000 yen" in item (i) of that paragraph is deemed to be replaced with "100,000 yen (or, if the taxable document is a real property transfer contract document prescribed in Article 91, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), 500,000 yen)"; the phrase "1,000,000 yen" in item (ii) of that paragraph is deemed to be replaced with "1,000,000 yen (or, if the taxable document is a construction work contract document prescribed in Article 91, paragraph (2) of the Act on Special Measures Concerning Taxation, 2,000,000 yen)"; the phrase "100,000 yen" in General Rule 3, (e) for the Application of the Schedule of Taxable Documents in Appended Table 1 of that Act is deemed to be replaced with "100,000 yen (or, if the document listed in that No. is a real property transfer contract document prescribed in Article 91, paragraph (1) of the Act on Special Measures Concerning Taxation, 500,000 yen)"; and the phrase "a contract amount of 1,000,000 yen" is deemed to be replaced with "a contract amount of 1,000,000 yen (or, if the document listed in that No. is a construction work contract document prescribed in paragraph (2) of that Article, 2,000,000 yen)".
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### 第九十一条の二（自然災害の被災者が作成する代替建物の取得又は新築等に係る不動産譲渡契約書等の印紙税の非課税） — Stamp Tax Exemption for Real Property Transfer Contract Documents, etc. Prepared by Disaster Victims of Natural Disasters for the Acquisition or New Construction, etc. of Replacement Buildings
caption: machine translation, not official
art-91-2 · https://japanlaw.org/en/special-taxation-measures-act/art-91-2 · https://japanlaw.org/l/332AC0000000026/art-91-2
**第一項** 自然災害（被災者生活再建支援法第二条第二号に規定する政令で定める自然災害をいう。以下この項において同じ。）の被災者であつて政令で定めるもの又はその者の相続人その他の政令で定める者（次項において「被災者」という。）が、次の各号のいずれかに該当する場合に作成する不動産譲渡契約書等（不動産譲渡契約書又は建設工事請負契約書をいう。次項において同じ。）のうち、当該自然災害の発生した日から同日以後五年を経過する日までの間に作成されるものについては、政令で定めるところにより、印紙税を課さない。
art-91-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1
Stamp tax is not imposed, pursuant to the provisions of Cabinet Order, on a real property transfer contract document, etc. (meaning a real property transfer contract document or a construction work contract document; the same applies in the following paragraph) that a disaster victim of a natural disaster (meaning a natural disaster specified by Cabinet Order prescribed in Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims; the same applies hereinafter in this paragraph) who is specified by Cabinet Order, or that person's heir or any other person specified by Cabinet Order (referred to as a "disaster victim" in the following paragraph), prepares in a case falling under any of the following items, and that is prepared during the period from the day on which the natural disaster occurred until the day on which five years have elapsed from that day:
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**一** 自然災害により滅失した建物又は自然災害により損壊したため取り壊した建物（第三号において「滅失等建物」という。）が所在した土地を譲渡する場合
art-91-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-1
in the case of transferring land on which a building destroyed by a natural disaster, or a building demolished because it was damaged by a natural disaster (referred to as a "building destroyed, etc." in item (iii)), was located;
machine translation, not official
**二** 自然災害により損壊した建物（第六号において「損壊建物」という。）を譲渡する場合
art-91-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-2
in the case of transferring a building damaged by a natural disaster (referred to as a "damaged building" in item (vi));
machine translation, not official
**三** 滅失等建物に代わるものとして政令で定める建物（以下この項において「代替建物」という。）の敷地の用に供する土地を取得する場合
art-91-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-3
in the case of acquiring land to be used as the site of a building specified by Cabinet Order as one replacing a building destroyed, etc. (referred to as a "replacement building" in this paragraph);
machine translation, not official
**四** 代替建物を取得する場合
art-91-2/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-4
in the case of acquiring a replacement building;
machine translation, not official
**五** 代替建物を新築する場合
art-91-2/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-5
in the case of newly constructing a replacement building;
machine translation, not official
**六** 損壊建物を修繕する場合
art-91-2/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-6
in the case of repairing a damaged building.
machine translation, not official
**第二項** 前項の場合において、同項の規定の適用を受ける被災者（以下この項において「非課税被災者」という。）と当該非課税被災者以外の者とが共同で作成した不動産譲渡契約書等については、当該非課税被災者が保存するものは当該非課税被災者が作成したものとみなし、当該非課税被災者以外の者が保存するものは当該非課税被災者以外の者が作成したものとみなす。
art-91-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-2
In the case referred to in the preceding paragraph, with regard to a real property transfer contract document, etc. jointly prepared by a disaster victim to whom the provisions of that paragraph apply (referred to as a "tax-exempt disaster victim" in this paragraph) and a person other than that tax-exempt disaster victim, the document kept by the tax-exempt disaster victim is deemed to have been prepared by the tax-exempt disaster victim, and the document kept by the person other than the tax-exempt disaster victim is deemed to have been prepared by the person other than the tax-exempt disaster victim.
machine translation, not official
### 第九十一条の三（都道府県が行う高等学校の生徒に対する学資としての資金の貸付けに係る消費貸借契約書等の印紙税の非課税） — Stamp Tax Exemption for Contract Documents for Loans for Consumption, etc. Pertaining to Loans of Funds for School Expenses to Upper Secondary School Students Made by Prefectures
caption: machine translation, not official
art-91-3 · https://japanlaw.org/en/special-taxation-measures-act/art-91-3 · https://japanlaw.org/l/332AC0000000026/art-91-3
**第一項** 都道府県又は公益社団法人若しくは公益財団法人であつて都道府県に代わつて高等学校等（学校教育法第一条に規定する高等学校、中等教育学校（同法第六十六条に規定する後期課程に限る。）及び特別支援学校（同法第七十六条第二項に規定する高等部に限る。）並びに同法第百二十四条に規定する専修学校（同法第百二十五条第一項に規定する高等課程に限る。）をいう。以下この条において同じ。）の生徒に学資としての資金の貸付けに係る事業を行うもの（政令で定めるものに限る。）が高等学校等の生徒に対して無利息で行う学資としての資金の貸付けに係る印紙税法別表第一第一号の物件名の欄３に掲げる消費貸借に関する契約書（次項及び次条において「消費貸借契約書」という。）には、印紙税を課さない。
art-91-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-91-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-3/par-1
Stamp tax is not imposed on a contract document for a loan for consumption listed in 3 of the column for the names of taxable documents in No. 1 of Appended Table 1 of the Stamp Tax Act (referred to as a "contract document for a loan for consumption" in the following paragraph and the following Article) pertaining to an interest-free loan of funds for school expenses made to students of upper secondary schools, etc. by a prefecture, or by an incorporated public interest association or incorporated public interest foundation (limited to one specified by Cabinet Order) that, in place of a prefecture, conducts a business pertaining to loans of funds for school expenses to students of upper secondary schools, etc. (meaning upper secondary schools prescribed in Article 1 of the School Education Act, secondary education schools (limited to the latter courses prescribed in Article 66 of that Act) and schools for special needs education (limited to the upper secondary departments prescribed in Article 76, paragraph (2) of that Act), and specialized training colleges prescribed in Article 124 of that Act (limited to the upper secondary courses prescribed in Article 125, paragraph (1) of that Act); the same applies hereinafter in this Article).
machine translation, not official
**第二項** 高等学校等の生徒又は独立行政法人日本学生支援機構法（平成十五年法律第九十四号）第三条に規定する学生であつて政令で定めるものに対して無利息で行われる学資としての資金の貸付け（政令で定めるものに限る。）に係る消費貸借契約書（財務省令で定める表示があるものに限り、前項の規定の適用があるものを除く。）のうち、平成二十八年四月一日から令和十年三月三十一日までの間に作成されるものには、印紙税を課さない。
art-91-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-91-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-91-3/par-2
Stamp tax is not imposed on a contract document for a loan for consumption (limited to one bearing the indication specified by Order of the Ministry of Finance, and excluding one to which the provisions of the preceding paragraph apply) pertaining to an interest-free loan of funds for school expenses (limited to one specified by Cabinet Order) made to students of upper secondary schools, etc. or to students prescribed in Article 3 of the Act on the Japan Student Services Organization, Independent Administrative Agency (Act No. 94 of 2003) who are specified by Cabinet Order, which is prepared during the period from April 1, 2016 to March 31, 2028.
machine translation, not official
**第三項** 前項の規定の適用に関し必要な事項は、政令で定める。
art-91-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-91-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-91-3/par-3
Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph.
machine translation, not official
### 第九十一条の四（特別貸付けに係る消費貸借契約書の印紙税の非課税） — Stamp Tax Exemption for Contract Documents for Loans for Consumption Pertaining to Special Loans
caption: machine translation, not official
art-91-4 · https://japanlaw.org/en/special-taxation-measures-act/art-91-4 · https://japanlaw.org/l/332AC0000000026/art-91-4
**第一項** 地方公共団体又は株式会社日本政策金融公庫その他政令で定める者（以下この項において「公的貸付機関等」という。）が災害（激甚災害に対処するための特別の財政援助等に関する法律（昭和三十七年法律第百五十号）第二条第一項の規定により激甚災害として指定され、同条第二項の規定により当該激甚災害に対して適用すべき措置として同法第十二条に規定する措置が指定されたものをいう。以下この条において同じ。）により被害を受けた者に対して行う金銭の貸付け（当該公的貸付機関等が行う他の金銭の貸付けの条件に比し特別に有利な条件で行う金銭の貸付けとして政令で定めるものに限る。）に係る消費貸借契約書のうち、当該災害の発生した日から同日以後五年を経過する日までの間に作成されるものについては、印紙税を課さない。
art-91-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-91-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-4/par-1
Stamp tax is not imposed on a contract document for a loan for consumption concerning a loan of money (limited to one specified by Cabinet Order as a loan of money made on terms especially favorable compared with the terms of other loans of money made by the public lending institution, etc.) made by a local government, Japan Finance Corporation or any other person specified by Cabinet Order (hereinafter referred to as a "public lending institution, etc." in this paragraph) to a person who has suffered damage from a disaster (meaning a disaster that has been designated as a disaster of extreme severity pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Financial Support to Deal with the Designated Disaster of Extreme Severity (Act No. 150 of 1962), and for which the measures prescribed in Article 12 of that Act have been designated, pursuant to the provisions of paragraph (2) of that Article, as measures to be applied to that disaster of extreme severity; the same applies hereinafter in this Article), where the contract document is prepared during the period from the day on which the disaster occurred to the day on which five years have elapsed on or after that day.
machine translation, not official
**第二項** 銀行その他の資金の貸付けを業として行う金融機関として政令で定めるもの（以下この項において「金融機関」という。）が災害の被災者であつて政令で定めるものに対して行う金銭の貸付け（当該金融機関が行う他の金銭の貸付けの条件に比し特別に有利な条件で行う金銭の貸付けとして政令で定めるものに限る。）に係る消費貸借契約書のうち、当該災害の発生した日から同日以後五年を経過する日までの間に作成されるものについては、政令で定めるところにより、印紙税を課さない。
art-91-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-91-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-91-4/par-2
Pursuant to the provisions of Cabinet Order, stamp tax is not imposed on a contract document for a loan for consumption concerning a loan of money (limited to one specified by Cabinet Order as a loan of money made on terms especially favorable compared with the terms of other loans of money made by the financial institution) made by a bank or any other financial institution specified by Cabinet Order as one engaged in the business of lending funds (hereinafter referred to as a "financial institution" in this paragraph) to a victim of a disaster who is specified by Cabinet Order, where the contract document is prepared during the period from the day on which the disaster occurred to the day on which five years have elapsed on or after that day.
machine translation, not official
### 第九十二条（納税準備預金通帳の印紙税の非課税） — Tax Exemption for Stamp Tax on Passbooks for Tax Payment Reserve Deposits
caption: machine translation, not official
art-92 · https://japanlaw.org/en/special-taxation-measures-act/art-92 · https://japanlaw.org/l/332AC0000000026/art-92
**第一項** 納税準備預金通帳（第五条第二項に規定する納税準備預金の通帳をいう。）には、印紙税は、課さない。
art-92/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/art-92/par-1
Stamp tax is not imposed on a passbook for tax payment reserve deposits (meaning a passbook for the tax payment reserve deposits prescribed in Article 5, paragraph (2)).
machine translation, not official
## 第七章 利子税等の割合の特例 — Chapter VII Special Provisions on the Rates of Interest Tax, etc.
heading: machine translation, not official
ch-7 · https://japanlaw.org/en/special-taxation-measures-act/ch-7 · https://japanlaw.org/l/332AC0000000026/ch-7
### 第九十三条（利子税の割合の特例） — Special Provisions on the Rate of Interest Tax
caption: machine translation, not official
art-93 · https://japanlaw.org/en/special-taxation-measures-act/art-93 · https://japanlaw.org/l/332AC0000000026/art-93
**第一項** 次の各号に掲げる規定に規定する利子税の年七・三パーセントの割合は、当該各号に掲げる規定にかかわらず、各年の利子税特例基準割合が年七・三パーセントの割合に満たない場合には、その年中においては、当該利子税特例基準割合とする。
art-93/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/art-93/par-1
Notwithstanding the provisions listed in the following items, if the special base rate for interest tax for each year is less than 7.3 percent per annum, the rate of 7.3 percent per annum of interest tax prescribed in those provisions is to be that special base rate for interest tax during that year:
machine translation, not official
**一** 所得税法第百三十一条第三項、第百三十六条第一項各号、第百三十七条の二第十二項及び第百三十七条の三第十四項（これらの規定を同法第百六十六条において準用する場合を含む。）
art-93/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-1
Article 131, paragraph (3), each item of Article 136, paragraph (1), Article 137-2, paragraph (12) and Article 137-3, paragraph (14) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act);
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**二** 法人税法第七十五条第七項（同法第七十五条の二第八項及び第十項（同法第百四十四条の八において準用する場合を含む。）において準用する場合並びに同法第百四十四条の七において準用する場合を含む。以下この号において同じ。）及び地方法人税法第十九条第四項において準用する法人税法第七十五条第七項
art-93/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-2
Article 75, paragraph (7) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 75-2, paragraphs (8) and (10) of that Act (including as applied mutatis mutandis pursuant to Article 144-8 of that Act) and as applied mutatis mutandis pursuant to Article 144-7 of that Act; the same applies hereinafter in this item), and Article 75, paragraph (7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 19, paragraph (4) of the Local Corporation Tax Act;
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**三** 相続税法第五十一条の二第一項第二号、第五十二条第四項並びに第五十三条第一項、第四項第一号及び第二号イ、第六項並びに第七項
art-93/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-3
Article 51-2, paragraph (1), item (ii), Article 52, paragraph (4), and Article 53, paragraph (1), paragraph (4), item (i) and item (ii), (a), paragraph (6) and paragraph (7) of the Inheritance Tax Act;
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**四** 消費税法第四十五条の二第四項
art-93/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-4
Article 45-2, paragraph (4) of the Consumption Tax Act;
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**五** 第七十条の七の二第十四項第十号ロ（第七十条の七の四第十一項において準用する場合を含む。）
art-93/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-5
Article 70-7-2, paragraph (14), item (x), (b) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11)).
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**第二項** 前項に規定する利子税特例基準割合とは、平均貸付割合（各年の前々年の九月から前年の八月までの各月における短期貸付けの平均利率（当該各月において銀行が新たに行つた貸付け（貸付期間が一年未満のものに限る。）に係る利率の平均をいう。）の合計を十二で除して計算した割合として各年の前年の十一月三十日までに財務大臣が告示する割合をいう。以下同じ。）に年〇・五パーセントの割合を加算した割合をいう。
art-93/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-2
The special base rate for interest tax prescribed in the preceding paragraph means the rate obtained by adding 0.5 percent per annum to the average lending rate (meaning the rate publicly notified by the Minister of Finance by November 30 of the year preceding each year as the rate calculated by dividing by 12 the sum of the average interest rates on short-term loans (meaning the average of the interest rates on loans (limited to those with a loan period of less than one year) newly made by banks in that month) in each month from September of the second year preceding each year to August of the year preceding it; the same applies hereinafter).
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**第三項** 次の各号に掲げる規定に規定する利子税の割合は、当該各号に掲げる規定にかかわらず、各分納期間の延納特例基準割合が年七・三パーセントの割合に満たない場合には、当該分納期間においては、当該利子税の割合に当該延納特例基準割合が年七・三パーセントの割合のうちに占める割合を乗じて計算した割合とする。
art-93/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/art-93/par-3
Notwithstanding the provisions listed in the following items, if the special base rate for deferred payment for each instalment period is less than 7.3 percent per annum, the rate of interest tax prescribed in those provisions is to be, for that instalment period, the rate calculated by multiplying that rate of interest tax by the ratio that the special base rate for deferred payment bears to 7.3 percent per annum:
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**一** 相続税法第五十二条第一項第一号
art-93/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-1
Article 52, paragraph (1), item (i) of the Inheritance Tax Act;
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**二** 第七十条の六第三十八項第三号
art-93/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-2
Article 70-6, paragraph (38), item (iii);
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**三** 第七十条の七の二第十四項第十号前段（第七十条の七の四第十一項において準用する場合を含む。）
art-93/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-3
the first sentence of Article 70-7-2, paragraph (14), item (x) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11));
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**四** 第七十条の八の二第三項（同条第九項において準用する場合を含む。）
art-93/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-4
Article 70-8-2, paragraph (3) (including as applied mutatis mutandis pursuant to paragraph (9) of that Article);
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**五** 第七十条の九第一項（同条第四項において準用する場合を含む。）
art-93/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-5
Article 70-9, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (4) of that Article);
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**六** 第七十条の十第二項（同条第五項において準用する場合を含む。）
art-93/par-3/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-6
Article 70-10, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (5) of that Article);
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**七** 第七十条の十一
art-93/par-3/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-7
Article 70-11.
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**第四項** 前項及びこの項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-93/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-4 · https://japanlaw.org/l/332AC0000000026/art-93/par-4
In the preceding paragraph and this paragraph, the meanings of the terms listed in the following items are as prescribed respectively in those items:
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**一** 分納期間 相続税法第五十二条第一項第一号又は第二号に規定する分納税額に併せて納付しなければならない利子税の額の計算の基礎となる期間をいう。
art-93/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-93/par-4/item-1
instalment period: This means the period serving as the basis for calculating the amount of interest tax that must be paid together with the installment payment prescribed in Article 52, paragraph (1), item (i) or item (ii) of the Inheritance Tax Act;
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**二** 延納特例基準割合 各分納期間の開始の日の属する年の利子税特例基準割合（第二項に規定する利子税特例基準割合をいう。次項において同じ。）をいう。
art-93/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-4/item-2
special base rate for deferred payment: This means the special base rate for interest tax (meaning the special base rate for interest tax prescribed in paragraph (2); the same applies in the following paragraph) for the year that includes the first day of each instalment period.
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**第五項** 第七十条の四第三十五項、第七十条の六第四十項、第七十条の六の六第十九項、第七十条の六の七第十六項、第七十条の六の八第二十五項、第七十条の六の十第二十六項、第七十条の七第十三項第十二号及び第二十七項、第七十条の七の二第十四項第十号イ（第七十条の七の四第十一項において準用する場合を含む。）及び第二十八項（第七十条の七の四第十五項において準用する場合を含む。）、第七十条の七の五第二十二項、第七十条の七の六第二十三項（第七十条の七の八第十八項において準用する場合を含む。）並びに第七十条の七の九第十二項（第七十条の七の十二第十二項において準用する場合を含む。）に規定する利子税の割合は、これらの規定にかかわらず、各年の利子税特例基準割合が年七・三パーセントの割合に満たない場合には、その年中においては、当該利子税の割合に当該利子税特例基準割合が年七・三パーセントの割合のうちに占める割合を乗じて計算した割合とする。
art-93/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/art-93/par-5
Notwithstanding the provisions of Article 70-4, paragraph (35), Article 70-6, paragraph (40), Article 70-6-6, paragraph (19), Article 70-6-7, paragraph (16), Article 70-6-8, paragraph (25), Article 70-6-10, paragraph (26), Article 70-7, paragraph (13), item (xii) and paragraph (27), Article 70-7-2, paragraph (14), item (x), (a) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11)) and paragraph (28) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (15)), Article 70-7-5, paragraph (22), Article 70-7-6, paragraph (23) (including as applied mutatis mutandis pursuant to Article 70-7-8, paragraph (18)), and Article 70-7-9, paragraph (12) (including as applied mutatis mutandis pursuant to Article 70-7-12, paragraph (12)), if the special base rate for interest tax for each year is less than 7.3 percent per annum, the rate of interest tax prescribed in those provisions is to be, during that year, the rate calculated by multiplying that rate of interest tax by the ratio that the special base rate for interest tax bears to 7.3 percent per annum.
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**第六項** 第三項の規定の適用がある場合における相続税法第五十三条第三項第二号ロに掲げる期間につき納付すべき同項に規定する利子税は、同条第四項第二号ロの規定にかかわらず、同法第五十二条の規定及び第三項の規定に準じて計算した金額とする。
art-93/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-6 · https://japanlaw.org/l/332AC0000000026/art-93/par-6
Where the provisions of paragraph (3) apply, the interest tax prescribed in Article 53, paragraph (3) of the Inheritance Tax Act that is payable for the period listed in item (ii), (b) of that paragraph is, notwithstanding the provisions of paragraph (4), item (ii), (b) of that Article, to be the amount calculated in accordance with the provisions of Article 52 of that Act and the provisions of paragraph (3).
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### 第九十四条（延滞税の割合の特例） — Special Provisions on the Rate of Delinquent Tax
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art-94 · https://japanlaw.org/en/special-taxation-measures-act/art-94 · https://japanlaw.org/l/332AC0000000026/art-94
**第一項** 国税通則法第六十条第二項及び相続税法第五十一条の二第一項第三号に規定する延滞税の年十四・六パーセントの割合及び年七・三パーセントの割合は、これらの規定にかかわらず、各年の延滞税特例基準割合（平均貸付割合に年一パーセントの割合を加算した割合をいう。以下この項及び第九十六条第一項において同じ。）が年七・三パーセントの割合に満たない場合には、その年中においては、年十四・六パーセントの割合にあつては当該延滞税特例基準割合に年七・三パーセントの割合を加算した割合とし、年七・三パーセントの割合にあつては当該延滞税特例基準割合に年一パーセントの割合を加算した割合（当該加算した割合が年七・三パーセントの割合を超える場合には、年七・三パーセントの割合）とする。
art-94/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/art-94/par-1
Notwithstanding the provisions of Article 60, paragraph (2) of the Act on General Rules for National Taxes and Article 51-2, paragraph (1), item (iii) of the Inheritance Tax Act, if the special base rate for delinquent tax for each year (meaning the rate obtained by adding 1 percent per annum to the average lending rate; the same applies hereinafter in this paragraph and in Article 96, paragraph (1)) is less than 7.3 percent per annum, the rate of 14.6 percent per annum and the rate of 7.3 percent per annum of delinquent tax prescribed in those provisions are to be, during that year, in the case of the rate of 14.6 percent per annum, the rate obtained by adding 7.3 percent per annum to that special base rate for delinquent tax, and in the case of the rate of 7.3 percent per annum, the rate obtained by adding 1 percent per annum to that special base rate for delinquent tax (or 7.3 percent per annum, if the rate so obtained exceeds 7.3 percent per annum).
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**第二項** 国税通則法第六十三条第一項、第四項及び第五項に規定する延滞税（以下この項において「納税の猶予等をした国税に係る延滞税」という。）につきこれらの規定により免除し、又は免除することができる金額の計算の基礎となる期間を含む年の猶予特例基準割合（平均貸付割合に年〇・五パーセントの割合を加算した割合をいう。）が年七・三パーセントの割合に満たない場合には、当該期間であつてその年に含まれる期間に対応する納税の猶予等をした国税に係る延滞税についてのこれらの規定の適用については、同条第一項中「期間（当該国税の納期限の翌日から二月を経過する日後の期間に限る。）」とあるのは「期間」と、「の二分の一」とあるのは「のうち当該延滞税の割合が猶予特例基準割合（租税特別措置法（昭和三十二年法律第二十六号）第九十四条第二項（延滞税の割合の特例）に規定する猶予特例基準割合をいう。）であるとした場合における当該延滞税の額（第四項及び第五項において「特例延滞税額」という。）を超える部分の金額」と、「同法第百五十二条第三項」とあるのは「国税徴収法第百五十二条第三項」と、同条第四項中「期間のうち当該国税の納期限の翌日から二月を経過する日後の期間」とあるのは「期間」と、「の二分の一」とあるのは「のうち特例延滞税額を超える部分の金額」と、同条第五項中「期間のうち、当該国税の納期限の翌日から二月を経過する日後の期間」とあるのは「期間」と、「の二分の一」とあるのは「のうち特例延滞税額を超える部分の金額」とする。
art-94/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-94/par-2 · https://japanlaw.org/l/332AC0000000026/art-94/par-2
If the special base rate for grace periods (meaning the rate obtained by adding 0.5 percent per annum to the average lending rate) for a year that includes a period serving as the basis for calculating the amount which is exempted, or which may be exempted, pursuant to the provisions of Article 63, paragraphs (1), (4) and (5) of the Act on General Rules for National Taxes with regard to the delinquent tax prescribed in those provisions (hereinafter referred to as "delinquent tax on national tax granted a tax payment grace period, etc." in this paragraph) is less than 7.3 percent per annum, for the purpose of applying those provisions to the delinquent tax on national tax granted a tax payment grace period, etc. corresponding to the part of that period that falls within that year, the phrase "period (limited to the period after the day on which two months have elapsed from the day following the due date for payment of the national tax)" in paragraph (1) of that Article is deemed to be replaced with "period", the phrase "one half of" with "the portion exceeding the amount of the delinquent tax computed as if its rate were the special base rate for grace periods (meaning the special base rate for grace periods prescribed in Article 94, paragraph (2) (Special Provisions on the Rate of Delinquent Tax) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) (referred to as the 'special delinquent tax amount' in paragraphs (4) and (5)), out of", and the phrase "Article 152, paragraph (3) of that Act" with "Article 152, paragraph (3) of the National Tax Collection Act"; the phrase "the period after the day on which two months have elapsed from the day following the due date for payment of the national tax, out of the period" in paragraph (4) of that Article is deemed to be replaced with "period", and the phrase "one half of" with "the portion exceeding the special delinquent tax amount, out of"; and the phrase "the period after the day on which two months have elapsed from the day following the due date for payment of the national tax, out of the period," in paragraph (5) of that Article is deemed to be replaced with "period", and the phrase "one half of" with "the portion exceeding the special delinquent tax amount, out of".
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**第三項** 第一項の規定の適用がある場合における国税通則法第三十七条第一項に規定する督促状又は同法第三十八条第二項に規定する繰上請求書（同条第一項の規定による請求をする旨を付記した納税告知書を含む。）に係る書面の記載については、財務省令で定める。
art-94/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-94/par-3 · https://japanlaw.org/l/332AC0000000026/art-94/par-3
The particulars to be stated in documents concerning a demand letter prescribed in Article 37, paragraph (1) of the Act on General Rules for National Taxes or a written request for accelerated payment prescribed in Article 38, paragraph (2) of that Act (including a tax payment notice bearing a note to the effect that a request under paragraph (1) of that Article is being made) where the provisions of paragraph (1) apply are specified by Order of the Ministry of Finance.
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### 第九十五条（還付加算金の割合の特例） — Special Provisions on the Rate of Interest on Refund
caption: machine translation, not official
art-95 · https://japanlaw.org/en/special-taxation-measures-act/art-95 · https://japanlaw.org/l/332AC0000000026/art-95
**第一項** 各年の還付加算金特例基準割合（平均貸付割合に年〇・五パーセントの割合を加算した割合をいう。）が年七・三パーセントの割合に満たない場合には、国税通則法第五十八条第一項に規定する還付加算金（以下この条及び次条第一項において「還付加算金」という。）の計算の基礎となる期間であつてその年に含まれる期間に対応する還付加算金についての同法第五十八条第一項の規定の適用については、同項中「年七・三パーセントの割合」とあるのは、「租税特別措置法第九十五条（還付加算金の割合の特例）に規定する還付加算金特例基準割合」とする。
art-95/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-95/par-1 · https://japanlaw.org/l/332AC0000000026/art-95/par-1
If the special base rate for interest on refund for each year (meaning the rate obtained by adding 0.5 percent per annum to the average lending rate) is less than 7.3 percent per annum, for the purpose of applying the provisions of Article 58, paragraph (1) of the Act on General Rules for National Taxes to the interest on refund (meaning the interest on refund prescribed in Article 58, paragraph (1) of that Act; hereinafter referred to as "interest on refund" in this Article and in paragraph (1) of the following Article) corresponding to the part of the period serving as the basis for calculating the interest on refund that falls within that year, the phrase "7.3 percent per annum" in that paragraph is deemed to be replaced with "the special base rate for interest on refund prescribed in Article 95 (Special Provisions on the Rate of Interest on Refund) of the Act on Special Measures Concerning Taxation".
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### 第九十六条（利子税等の額の計算） — Calculation of the Amount of Interest Tax, etc.
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art-96 · https://japanlaw.org/en/special-taxation-measures-act/art-96 · https://japanlaw.org/l/332AC0000000026/art-96
**第一項** 前三条のいずれかの規定の適用がある場合における利子税等（利子税、延滞税及び還付加算金をいう。次項において同じ。）の額の計算において、第九十三条に規定する計算した割合に〇・一パーセント未満の端数があるときはこれを切り捨てるものとし、前三条に規定する計算した割合及び加算した割合（平均貸付割合及び延滞税特例基準割合を除く。）が年〇・一パーセント未満の割合であるときは年〇・一パーセントの割合とする。
art-96/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/art-96/par-1
In calculating the amount of interest tax, etc. (meaning interest tax, delinquent tax and interest on refund; the same applies in the following paragraph) where any of the provisions of the preceding three Articles apply, if the rate calculated as prescribed in Article 93 includes a fraction of less than 0.1 percent, the fraction is to be rounded down, and if the calculated rate or the added rate prescribed in the preceding three Articles (excluding the average lending rate and the special base rate for delinquent tax) is less than 0.1 percent per annum, the rate is to be 0.1 percent per annum.
machine translation, not official
**第二項** 前三条のいずれかの規定の適用がある場合における利子税等の額の計算において、その計算の過程における金額に一円未満の端数が生じたときは、これを切り捨てる。
art-96/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-96/par-2 · https://japanlaw.org/l/332AC0000000026/art-96/par-2
In calculating the amount of interest tax, etc. where any of the provisions of the preceding three Articles apply, if an amount in the course of the calculation includes a fraction of less than one yen, the fraction is rounded down.
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## 第八章 雑則 — Chapter VIII Miscellaneous Provisions
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ch-8 · https://japanlaw.org/en/special-taxation-measures-act/ch-8 · https://japanlaw.org/l/332AC0000000026/ch-8
### 第九十七条（電子申請等証明書の交付） — Issuance of Certificates of Electronic Applications, etc.
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art-97 · https://japanlaw.org/en/special-taxation-measures-act/art-97 · https://japanlaw.org/l/332AC0000000026/art-97
**第一項** 税務署長等（税務署長、国税局長、国税庁長官その他政令で定める者をいう。以下この条において同じ。）は、国税に関する法律又は情報通信技術を活用した行政の推進等に関する法律第六条第一項の規定により電子情報処理組織を使用して税務署長等に対する申請等（同法第三条第八号に規定する申請等をいう。）が行われた場合において、当該申請等が行われた旨の証明書の交付を請求する者があるときは、その者に関するものに限り、政令で定めるところにより、これを交付しなければならない。
art-97/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/art-97/par-1
Where an application, etc. (meaning an application, etc. prescribed in Article 3, item (viii) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology) has been made to the district director of the tax office, etc. (meaning a district director, a regional commissioner, the Commissioner of the National Tax Agency or any other person specified by Cabinet Order; the same applies hereinafter in this Article) by using an electronic data processing system pursuant to the provisions of a law concerning national taxes or Article 6, paragraph (1) of that Act, and there is a person who requests the issuance of a certificate stating that the application, etc. has been made, the district director of the tax office, etc. must issue the certificate to that person, limited to a certificate concerning that person, pursuant to the provisions of Cabinet Order.
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### 第九十八条（事務の区分） — Category of Administrative Affairs
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art-98 · https://japanlaw.org/en/special-taxation-measures-act/art-98 · https://japanlaw.org/l/332AC0000000026/art-98
**第一項** この法律の規定により地方公共団体が処理することとされている事務のうち、次の表の上欄に掲げる地方公共団体が処理することとされている同表の下欄に掲げるものは、地方自治法第二条第九項第一号に規定する第一号法定受託事務とする。
都道府県 第二十八条の四第三項第五号イ、第六号及び第七号イ並びに第三十一条の二第二項第十四号ハ及び第十五号ニに規定する認定の事務、第三十四条の二第二項第十二号及び第十四号に規定する指定の事務、第六十二条の三第四項第十四号ハ及び第十五号ニ並びに第六十三条第三項第五号イ、第六号及び第七号イに規定する認定の事務、第六十五条の四第一項第十二号及び第十四号に規定する指定の事務並びに第七十条の四第三十六項（第七十条の六第四十一項において準用する場合を含む。）、第七十条の六の六第二十項、第七十条の六の八第二十七項、第七十条の六の十第二十八項、第七十条の七第三十五項（第七十条の七の五第二十六項において準用する場合を含む。）及び第七十条の七の二第四十項（第七十条の七の四第二十項、第七十条の七の六第二十七項及び第七十条の七の八第十五項において準用する場合を含む。）の通知に関する事務
市町村 第二十八条の四第三項第七号イ及びロ並びに第三十一条の二第二項第十五号ニに規定する認定の事務、第三十四条の二第二項第十四号の二に規定する指定の事務、第六十二条の三第四項第十五号ニ並びに第六十三条第三項第七号イ及びロに規定する認定の事務、第六十五条の四第一項第十四号の二に規定する指定の事務並びに第七十条の四第三十六項（第七十条の六第四十一項において準用する場合を含む。）、第七十条の四第三十七項（第七十条の六第四十二項において準用する場合を含む。）及び第七十条の六の六第二十項の通知に関する事務
art-98/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/art-98/par-1
Of the affairs to be handled by local governments pursuant to the provisions of this Act, the affairs listed in the right-hand column of the following table that are to be handled by the local governments listed in the left-hand column of that table are Type 1 statutory entrusted functions prescribed in Article 2, paragraph (9), item (i) of the Local Autonomy Act.
prefecture Affairs of certification prescribed in Article 28-4, paragraph (3), item (v), (a), item (vi) and item (vii), (a), and Article 31-2, paragraph (2), item (xiv), (c) and item (xv), (d); affairs of designation prescribed in Article 34-2, paragraph (2), items (xii) and (xiv); affairs of certification prescribed in Article 62-3, paragraph (4), item (xiv), (c) and item (xv), (d), and Article 63, paragraph (3), item (v), (a), item (vi) and item (vii), (a); affairs of designation prescribed in Article 65-4, paragraph (1), items (xii) and (xiv); and affairs concerning the notices under Article 70-4, paragraph (36) (including as applied mutatis mutandis pursuant to Article 70-6, paragraph (41)), Article 70-6-6, paragraph (20), Article 70-6-8, paragraph (27), Article 70-6-10, paragraph (28), Article 70-7, paragraph (35) (including as applied mutatis mutandis pursuant to Article 70-7-5, paragraph (26)) and Article 70-7-2, paragraph (40) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (20), Article 70-7-6, paragraph (27) and Article 70-7-8, paragraph (15))
municipality Affairs of certification prescribed in Article 28-4, paragraph (3), item (vii), (a) and (b), and Article 31-2, paragraph (2), item (xv), (d); affairs of designation prescribed in Article 34-2, paragraph (2), item (xiv)-2; affairs of certification prescribed in Article 62-3, paragraph (4), item (xv), (d), and Article 63, paragraph (3), item (vii), (a) and (b); affairs of designation prescribed in Article 65-4, paragraph (1), item (xiv)-2; and affairs concerning the notices under Article 70-4, paragraph (36) (including as applied mutatis mutandis pursuant to Article 70-6, paragraph (41)), Article 70-4, paragraph (37) (including as applied mutatis mutandis pursuant to Article 70-6, paragraph (42)) and Article 70-6-6, paragraph (20)
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---
# 附則・別表・様式 (supplementary provisions, appended tables and forms)
## 附 則
suppl-3321-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26
### 第一条（施行期日） — Effective Date
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suppl-3321-26/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-1
**第一項** この法律は、昭和三十二年四月一日から施行する。
suppl-3321-26/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-1/par-1
This Act comes into effect as of April 1, 1957.
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### 第二条（旧法に基いてした課税標準に係る計算等の効力） — Effect of Calculations, etc. Concerning the Tax Base Made under the Former Act
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suppl-3321-26/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）の規定を適用する場合において、新法の規定でこれに相当する改正前の租税特別措置法（以下「旧法」という。）の規定があるものについては、この附則に特別の定があるものを除くほか、旧法の規定に基いてした課税標準に係る計算、政府の承認又は旧法の規定の適用を受けるための手続は、それぞれ新法の相当規定に基いてした課税標準に係る計算、政府の承認又は新法の相当規定の適用を受けるための手続とみなす。
suppl-3321-26/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-2/par-1
In applying the provisions of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act"), with regard to the provisions of the New Act for which there are corresponding provisions of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act"), unless otherwise specially provided for in these Supplementary Provisions, calculations concerning the tax base, approvals of the government, or procedures for receiving the application of the provisions of the Former Act made under the provisions of the Former Act are deemed to be, respectively, calculations concerning the tax base, approvals of the government, or procedures for receiving the application of the corresponding provisions of the New Act made under the corresponding provisions of the New Act.
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### 第三条（所得税の特例に関する経過規定の原則） — Principle of the Transitional Provisions Concerning Special Provisions on Income Tax
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suppl-3321-26/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-3
**第一項** 新法第二章の規定は、次条から附則第十条までに特別の定があるものを除くほか、昭和三十二年分以後の所得税について適用し、昭和三十一年分以前の所得税については、なお従前の例による。
suppl-3321-26/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-3/par-1
Unless otherwise specially provided for in the following Article through Article 10 of the Supplementary Provisions, the provisions of Chapter II of the New Act apply to income tax for 1957 and subsequent years, and the provisions then in force continue to govern income tax for 1956 and prior years.
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### 第四条（利子所得及び配当所得に関する経過規定） — Transitional Provisions Concerning Interest Income and Dividend Income
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suppl-3321-26/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4
**第一項** 新法第二章第一節の規定は、この法律の施行の日（以下「施行日」という。）以後に支払を受けるべき利子所得（新法第七条第二項に規定する貸付金債権の利子を含む。以下この項において同じ。）及び配当所得について適用し、同日前に支払を受けるべきであつた利子所得（無記名の公債若しくは社債の利子又は貸付信託若しくは証券投資信託の無記名受益証券につき受ける収益にあつては、施行日前に支払を受けたもの）及び配当所得（無記名株式の配当又は元本の追加信託をすることができる証券投資信託の無記名受益証券につき受ける収益にあつては、施行日前に支払を受けた金額）については、なお従前の例による。
suppl-3321-26/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-1
The provisions of Chapter II, Section 1 of the New Act apply to interest income (including interest on loan receivables prescribed in Article 7, paragraph (2) of the New Act; the same applies hereinafter in this paragraph) and dividend income that is to be paid on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern interest income that was to have been paid before that date (or, in the case of interest on bearer public bonds or bearer corporate bonds or proceeds received on bearer beneficiary certificates of loan trusts or securities investment trusts, that which was paid before the Effective Date) and dividend income that was to have been paid before that date (or, in the case of dividends on bearer shares or proceeds received on bearer beneficiary certificates of securities investment trusts that permit additional trusts of principal, the amount paid before the Effective Date).
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**第二項** 無記名の公債若しくは社債又は貸付信託若しくは証券投資信託の無記名受益証券につき受ける利子所得及び無記名株式又は元本の追加信託をすることができる証券投資信託の無記名受益証券につき受ける配当所得のうち、施行日前にその支払期日が到来しているもので同日において支払を受けていないものについては、これらを無記名でないものとみなし、なお旧法第二条の二（利子所得の非課税）又は第二条の四（配当所得の源泉徴収税率の軽減）の規定の例による。
suppl-3321-26/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-2
Interest income received on bearer public bonds or bearer corporate bonds or on bearer beneficiary certificates of loan trusts or securities investment trusts, and dividend income received on bearer shares or on bearer beneficiary certificates of securities investment trusts that permit additional trusts of principal, whose payment date arrived before the Effective Date and which has not been paid as of that date, is deemed not to be in bearer form, and the provisions of Article 2-2 (Tax Exemption on Interest Income) or Article 2-4 (Reduction of the Withholding Tax Rate on Dividend Income) of the Former Act continue to govern it.
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**第三項** 旧法第二条の三（長期預金等の利子所得の分離、五パーセント課税）の規定は、次に掲げる公債、社債、預金又は合同運用信託について支払を受けるべき利子所得については、なおその効力を有する。ただし、租税特別措置法の一部を改正する法律（昭和三十四年法律第七十七号）附則第四項の規定の適用を妨げない。
suppl-3321-26/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-3
The provisions of Article 2-3 (Separation of Interest Income from Long-Term Deposits, etc. and Taxation at 5 Percent) of the Former Act remain in force with respect to interest income to be paid on the following public bonds, corporate bonds, deposits or jointly managed trusts; provided, however, that this does not preclude the application of the provisions of paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 77 of 1959):
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**一** 昭和三十一年三月三十一日までに発行された公債又は社債（昭和三十年一月三十一日までに償還期限が到来する公債及び社債を除く。）で国債に関する法律第二条第二項又は社債等登録法第三条の規定により引き続きその者の登録している期間が一年以上であるもの
suppl-3321-26/art-4/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-3/item-1
public bonds or corporate bonds issued by March 31, 1956 (excluding public bonds and corporate bonds whose redemption date arrives by January 31, 1955) for which the period during which they have continuously been registered for that person pursuant to the provisions of Article 2, paragraph (2) of the Act on National Government Bonds or Article 3 of the Act on the Registration of Corporate Bonds, etc. is one year or more;
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**二** 昭和三十一年三月三十一日までに締結された契約に基く金融機関に対する預金で当該預金に係る契約において定める預入期間が一年以上であるもの（昭和三十年一月三十一日までに払戻の期日が到来するものを除く。）のうち政令で定めるもの
suppl-3321-26/art-4/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-3/item-2
deposits with a financial institution based on a contract concluded by March 31, 1956, for which the deposit period specified in the contract for the deposit is one year or more (excluding those whose date for repayment arrives by January 31, 1955), that are specified by Cabinet Order;
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**三** 昭和三十一年三月三十一日までに締結された契約に基く合同運用信託（貸付信託を除く。）で当該信託に係る契約において定める信託期間が一年以上であるもの（昭和三十年一月三十一日までに信託契約期間が終了するものを除く。）のうち政令で定めるもの
suppl-3321-26/art-4/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-3/item-3
jointly managed trusts (excluding loan trusts) based on a contract concluded by March 31, 1956, for which the trust period specified in the contract for the trust is one year or more (excluding those whose trust contract period ends by January 31, 1955), that are specified by Cabinet Order;
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**四** 昭和三十一年三月三十一日までに締結された契約に基く貸付信託の受益証券で引き続きその者のものとして記名されている期間が一年以上であるもの（昭和三十年一月三十一日までに信託契約期間が終了するものを除く。）
suppl-3321-26/art-4/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-3/item-4
beneficiary certificates of loan trusts based on a contract concluded by March 31, 1956, for which the period during which they have continuously been registered in the name of that person is one year or more (excluding those whose trust contract period ends by January 31, 1955).
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**第四項** 施行日前に支払を受けるべきであつた証券投資信託（元本の追加信託をすることができる証券投資信託を除く。）の信託期間中に分配される収益（証券投資信託契約の一部の解約により分配されるものを除く。）については、なお旧法第二条の五（証券投資信託の期中分配金の所得区分の特例）の規定の例による。
suppl-3321-26/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-4
With regard to proceeds distributed during the trust period of a securities investment trust (excluding a securities investment trust that permits additional trusts of principal) (excluding proceeds distributed upon the partial cancellation of a securities investment trust contract) that were to have been paid before the Effective Date, the provisions of Article 2-5 (Special Provisions on the Income Classification of Interim Distributions of Securities Investment Trusts) of the Former Act continue to govern.
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**第五項** 昭和三十年分及び昭和三十一年分の所得税についての配当控除額については、なお旧法第二条の六（配当控除額の特例）の規定の例による。
suppl-3321-26/art-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-5
With regard to the amount of the dividend tax credit for income tax for 1955 and 1956, the provisions of Article 2-6 (Special Provisions on the Amount of the Dividend Tax Credit) of the Former Act continue to govern.
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### 第五条（個人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation by Individuals
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suppl-3321-26/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5
**第一項** 新法第十条及び第十一条の規定は、個人が施行日以後に取得し、又は製作して事業の用に供した新法第十条第一項に規定する重要機械等又は新法第十一条第一項に規定する合理化機械等の減価償却額の計算について適用し、個人が施行日前に取得し、又は製作して事業の用に供した旧法第五条の五第一項（機械等の特別償却）に規定する機械等又は旧法第五条の七第一項（指定事業用機械の特別償却）に規定する指定事業用機械の減価償却額の計算については、なお従前の例による。
suppl-3321-26/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-1
The provisions of Articles 10 and 11 of the New Act apply to the calculation of the amount of depreciation of important machinery, etc. prescribed in Article 10, paragraph (1) of the New Act or rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the New Act that an individual has acquired or manufactured and used for business on or after the Effective Date, and the provisions then in force continue to govern the calculation of the amount of depreciation of machinery, etc. prescribed in Article 5-5, paragraph (1) (Special Depreciation of Machinery, etc.) of the Former Act or designated business machinery prescribed in Article 5-7, paragraph (1) (Special Depreciation of Designated Business Machinery) of the Former Act that an individual acquired or manufactured and used for business before the Effective Date.
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**第二項** 個人が、施行日前に取得し、又は製作して同日においてまだ事業の用に供していない旧法第五条の五第一項に規定する機械等又は旧法第五条の七第一項に規定する指定事業用機械を同日から一年以内にその用に供した場合における当該機械等又は指定事業用機械の減価償却額の計算については、旧法第五条の五又は第五条の七の規定は、なおその効力を有する。
suppl-3321-26/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-2
If an individual has, within one year from the Effective Date, used for business machinery, etc. prescribed in Article 5-5, paragraph (1) of the Former Act or designated business machinery prescribed in Article 5-7, paragraph (1) of the Former Act that the individual acquired or manufactured before the Effective Date and had not yet used for business as of that date, the provisions of Article 5-5 or Article 5-7 of the Former Act remain in force with respect to the calculation of the amount of depreciation of that machinery, etc. or designated business machinery.
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**第三項** 新法第十二条の規定は、試験研究を行う個人が施行日以後に企業合理化促進法第四条の規定により承認を受けた機械設備等の減価償却額の計算について適用し、当該個人が同日前に当該承認を受けた機械設備等の減価償却額の計算については、なお従前の例による。
suppl-3321-26/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-3
The provisions of Article 12 of the New Act apply to the calculation of the amount of depreciation of machinery and equipment, etc. for which an individual conducting experimental research has obtained approval pursuant to the provisions of Article 4 of the Enterprise Rationalization Promotion Act on or after the Effective Date, and the provisions then in force continue to govern the calculation of the amount of depreciation of machinery and equipment, etc. for which that individual obtained that approval before that date.
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**第四項** 個人が、昭和二十七年一月一日から昭和三十年六月三十日までの間に、貸家の用（その者の営む事業に係る使用人の居住の用を含む。以下この項及び次項において同じ。）に供する目的をもつて住宅の用に供する旧法第二十一条第一項（貸家住宅の五年間五割増償却）に規定する命令で定める家屋を取得して貸家の用に供した場合における当該家屋の減価償却額の計算については、なお従前の例による。
suppl-3321-26/art-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-4
The provisions then in force continue to govern the calculation of the amount of depreciation of a house specified by order as prescribed in Article 21, paragraph (1) (Five-Year 50 Percent Extra Depreciation of Rental Housing) of the Former Act, which is used as a dwelling and which an individual acquired, during the period from January 1, 1952 to June 30, 1955, for the purpose of using it as rental housing (including using it as a residence for employees engaged in the business operated by that individual; the same applies hereinafter in this paragraph and the following paragraph) and used as rental housing.
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**第五項** 個人が、昭和三十年七月一日から昭和三十二年三月三十一日までの間に、貸家の用に供する目的をもつて住宅の用に供する旧法第二十一条の二第一項（貸家住宅の五年間十割増又は二十割増償却）に規定する命令で定める家屋を取得して、これを昭和三十三年十二月三十一日までに貸家の用に供した場合における当該家屋の減価償却額の計算については、同項の規定は、なおその効力を有する。
suppl-3321-26/art-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-5
With regard to the calculation of the amount of depreciation of a house specified by order as prescribed in Article 21-2, paragraph (1) (Five-Year 100 Percent or 200 Percent Extra Depreciation of Rental Housing) of the Former Act, which is used as a dwelling and which an individual acquired, during the period from July 1, 1955 to March 31, 1957, for the purpose of using it as rental housing and used as rental housing by December 31, 1958, the provisions of that paragraph remain in force.
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**第六項** 個人が昭和三十二年一月一日から同年三月三十一日までの間に旧法第七条の三第一項（満期保険に附した漁船の特別償却）に規定する漁船につき支払つた同項に規定する満期保険の保険料は、新法第十四条の規定の適用を受ける保険料とみなす。
suppl-3321-26/art-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-6
Premiums for maturity insurance prescribed in Article 7-3, paragraph (1) (Special Depreciation of Fishing Vessels Covered by Maturity Insurance) of the Former Act that an individual paid for a fishing vessel prescribed in that paragraph during the period from January 1, 1957 to March 31 of that year are deemed to be premiums to which the provisions of Article 14 of the New Act apply.
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**第七項** 個人が昭和三十二年四月一日前に取得し、又は製作して旧法第七条の八第一項（探鉱用機械設備の特別償却）に規定する新鉱床の探鉱の用に供した同項に規定する探鉱用機械設備の減価償却額の計算については、なお従前の例による。
suppl-3321-26/art-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-7
The provisions then in force continue to govern the calculation of the amount of depreciation of machinery and equipment for exploration prescribed in Article 7-8, paragraph (1) (Special Depreciation of Machinery and Equipment for Exploration) of the Former Act that an individual acquired or manufactured before April 1, 1957 and used for the exploration of new mineral deposits prescribed in that paragraph.
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**第八項** 個人が昭和三十二年四月一日前に取得し、又は製作して同日においてまだ探鉱の用に供していない旧法第七条の八第一項に規定する探鉱用機械設備を同日から一年以内に同項に規定する新鉱床の探鉱の用に供した場合における当該探鉱用機械設備の減価償却額の計算については、同条の規定は、なおその効力を有する。
suppl-3321-26/art-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-8
If an individual has, within one year from April 1, 1957, used machinery and equipment for exploration prescribed in Article 7-8, paragraph (1) of the Former Act that the individual acquired or manufactured before that date and had not yet used for exploration as of that date for the exploration of new mineral deposits prescribed in that paragraph, the provisions of that Article remain in force with respect to the calculation of the amount of depreciation of that machinery and equipment for exploration.
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**第九項** 個人が昭和三十二年四月一日前に支出した旧法第七条の八第二項（探鉱費及び他から購入した鉱業権の特別償却）に規定する支出金額の必要経費算入については、なお従前の例による。
suppl-3321-26/art-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-9
The provisions then in force continue to govern the inclusion in necessary expenses of the amount of expenditure prescribed in Article 7-8, paragraph (2) (Special Depreciation of Exploration Expenses and of Mining Rights Purchased from Others) of the Former Act that an individual disbursed before April 1, 1957.
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### 第八条（社会診療報酬の源泉徴収に関する経過規定） — Transitional Provisions Concerning Withholding at the Source for Remuneration for Social Medical Care
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suppl-3321-26/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-8
**第一項** 新法第二十七条の規定は、施行日以後に支払を受けるべき同条に規定する報酬について適用し、同日前に支払を受けるべき当該報酬については、なお従前の例による。
suppl-3321-26/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-8/par-1
The provisions of Article 27 of the New Act apply to the remuneration prescribed in that Article that is to be paid on or after the Effective Date, and the provisions then in force continue to govern that remuneration that is to be paid before that date.
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### 第九条（外国技術使用料課税に関する経過規定） — Transitional Provisions Concerning Taxation on Royalties for Foreign Technology
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suppl-3321-26/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-9
**第一項** 新法第二十八条の規定は、施行日以後に支払を受けるべき同条第一項に規定する重要外国技術の使用料について適用し、同日前に支払を受けるべきであつた旧法第三条の二第二項（外国技術使用料の税率の軽減）に規定する工業所有権その他の技術に関する権利又は特別の技術による生産方式及びこれに準ずるものに係る所得については、なお従前の例による。
suppl-3321-26/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-9/par-1
The provisions of Article 28 of the New Act apply to royalties for important foreign technology prescribed in paragraph (1) of that Article that are to be paid on or after the Effective Date, and the provisions then in force continue to govern income from industrial property rights or other rights concerning technology, or from production methods using special technology or anything equivalent thereto, prescribed in Article 3-2, paragraph (2) (Reduction of the Tax Rate on Royalties for Foreign Technology) of the Former Act, that was to have been paid before that date.
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**第二項** 昭和二十八年三月三十一日までに締結された契約に基き、旧法第三条の二第一項（外国技術使用料の非課税）に規定する工業所有権その他の技術に関する権利又は特別の技術による生産方式及びこれに準ずるものにつき、同項に規定する非居住者又は法人が施行日前に支払を受けるべきであつた同項に規定する所得及び施行日以後に支払を受ける同項に規定する所得については、同条第一項、第三項及び第四項の規定は、なおその効力を有する。
suppl-3321-26/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-9/par-2
With regard to the income prescribed in Article 3-2, paragraph (1) (Tax Exemption on Royalties for Foreign Technology) of the Former Act that a nonresident or corporation prescribed in that paragraph was to have received before the Effective Date, and the income prescribed in that paragraph that such a nonresident or corporation receives on or after the Effective Date, from industrial property rights or other rights concerning technology, or from production methods using special technology or anything equivalent thereto, prescribed in that paragraph, under a contract concluded by March 31, 1953, the provisions of paragraphs (1), (3) and (4) of that Article remain in force.
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### 第十条（個人に関するその他の経過規定） — Other Transitional Provisions Concerning Individuals
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suppl-3321-26/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-10
**第一項** 新法第三十一条及び第三十二条の規定は、昭和三十二年一月一日以後これらの規定に該当すべき事実が生じた場合におけるその該当する資産の再評価について適用し、同日前に旧法第十四条（収用等の場合の譲渡所得等の計算上の再評価額の特例）の規定に該当する事実が生じた場合におけるその該当する資産の再評価については、なお従前の例による。
suppl-3321-26/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-10/par-1
The provisions of Articles 31 and 32 of the New Act apply to the revaluation of assets falling under those provisions where facts falling under those provisions arise on or after January 1, 1957, and the provisions then in force continue to govern the revaluation of assets falling under the provisions of Article 14 (Special Provisions on the Revalued Amount in Calculating Capital Gains, etc. in the Case of Expropriation, etc.) of the Former Act where facts falling under those provisions arose before that date.
machine translation, not official
**第二項** 新法第四十条第二項（国等に財産を寄附した場合の譲渡所得等の非課税）の規定は、施行日以後に同条第一項に規定する承認があつたものについて適用する。
suppl-3321-26/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-10/par-2
The provisions of Article 40, paragraph (2) (Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.) of the New Act apply where the approval prescribed in paragraph (1) of that Article is given on or after the Effective Date.
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**第三項** 昭和三十一年分以前の所得税について旧法第五条の四第一項（概算所得控除）の規定の適用を選択した個人の同年分以前の所得税については、なお従前の例による。
suppl-3321-26/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-10/par-3
The provisions then in force continue to govern income tax for 1956 and prior years of an individual who elected to apply the provisions of Article 5-4, paragraph (1) (Approximate Deduction from Income) of the Former Act with regard to income tax for 1956 and prior years.
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**第四項** 旧法第十三条（長期の耐用年数の資産に関する旧再評価税の延納）の規定は、個人の同条に規定する減価償却資産の旧再評価差額に係る再評価税の納付については、なおその効力を有する。
suppl-3321-26/art-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-10/par-4
The provisions of Article 13 (Deferred Payment of the Former Revaluation Tax on Assets with a Long Useful Life) of the Former Act remain in force with respect to the payment of revaluation tax on the former revaluation difference of depreciable assets prescribed in that Article of an individual.
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**第五項** 旧法第二十条の二第一項（国有林野と交換した山林の山林所得の計算の特例）の規定の適用を受けた交換により取得した立木又は立木の存する土地については、同条第二項の規定は、なおその効力を有する。
suppl-3321-26/art-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-10/par-5
With regard to standing timber, or land on which standing timber stands, acquired through an exchange to which the provisions of Article 20-2, paragraph (1) (Special Provisions on the Calculation of Timber Income from Forested Land Exchanged for National Forest Land) of the Former Act applied, the provisions of paragraph (2) of that Article remain in force.
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### 第十一条（法人税の特例に関する経過規定の原則） — Principle of the Transitional Provisions Concerning Special Provisions on Corporation Tax
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suppl-3321-26/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-11
**第一項** 新法第三章の規定は、次条から附則第十八条までに特別の定があるものを除くほか、法人の昭和三十二年四月一日以後に終了する事業年度分の法人税（清算中の事業年度に係る法人税を含むものとし、法人税法第一条第二項に規定する人格のない社団等で同法の適用を受けるものについては、昭和三十二年四月一日以後に開始する事業年度分の法人税とする。）について適用し、法人の同日前に終了する事業年度分の法人税（清算中の事業年度に係る法人税を含む。）については、なお従前の例による。
suppl-3321-26/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-11/par-1
Unless otherwise specially provided for in the following Article through Article 18 of the Supplementary Provisions, the provisions of Chapter III of the New Act apply to corporation tax of a corporation for business years ending on or after April 1, 1957 (including corporation tax for business years during liquidation, and, for an association or foundation without juridical personality prescribed in Article 1, paragraph (2) of the Corporation Tax Act to which that Act applies, corporation tax for business years beginning on or after April 1, 1957), and the provisions then in force continue to govern corporation tax of a corporation for business years ending before that date (including corporation tax for business years during liquidation).
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### 第十二条（法人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation by Corporations
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suppl-3321-26/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12
**第一項** 新法第四十二条及び第四十三条の規定は、法人が施行日以後に取得し、又は製作して事業の用に供した新法第四十二条第一項に規定する重要機械等又は新法第四十三条第一項に規定する合理化機械等の償却範囲額の計算について適用し、法人が施行日前に取得し、又は製作して事業の用に供した旧法第五条の六第一項（機械等の特別償却）に規定する機械等又は旧法第五条の八第一項（指定事業用機械の特別償却）に規定する指定事業用機械の償却範囲額の計算については、なお従前の例による。
suppl-3321-26/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-1
The provisions of Articles 42 and 43 of the New Act apply to the calculation of the allowable depreciation amount of important machinery, etc. prescribed in Article 42, paragraph (1) of the New Act or rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the New Act that a corporation has acquired or manufactured and used for business on or after the Effective Date, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery, etc. prescribed in Article 5-6, paragraph (1) (Special Depreciation of Machinery, etc.) of the Former Act or designated business machinery prescribed in Article 5-8, paragraph (1) (Special Depreciation of Designated Business Machinery) of the Former Act that a corporation acquired or manufactured and used for business before the Effective Date.
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**第二項** 法人が、施行日前に取得し、又は製作して同日においてまだ事業の用に供していない旧法第五条の六第一項に規定する機械等又は旧法第五条の八第一項に規定する指定事業用機械を同日から一年以内にその用に供した場合における当該機械等又は指定事業用機械の償却範囲額の計算については、旧法第五条の六又は第五条の八の規定は、なおその効力を有する。
suppl-3321-26/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-2
If a corporation has, within one year from the Effective Date, used for business machinery, etc. prescribed in Article 5-6, paragraph (1) of the Former Act or designated business machinery prescribed in Article 5-8, paragraph (1) of the Former Act that it acquired or manufactured before the Effective Date and had not yet used for business as of that date, the provisions of Article 5-6 or Article 5-8 of the Former Act remain in force with respect to the calculation of the allowable depreciation amount of that machinery, etc. or designated business machinery.
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**第三項** 新法第四十四条の規定は、試験研究を行う法人が施行日以後に企業合理化促進法第四条の規定により承認を受けた機械設備等の償却範囲額の計算について適用し、当該法人が同日前に当該承認を受けた機械設備等の償却範囲額の計算については、なお従前の例による。
suppl-3321-26/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-3
The provisions of Article 44 of the New Act apply to the calculation of the allowable depreciation amount of machinery and equipment, etc. for which a corporation conducting experimental research has obtained approval pursuant to the provisions of Article 4 of the Enterprise Rationalization Promotion Act on or after the Effective Date, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment, etc. for which that corporation obtained that approval before that date.
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**第四項** 新法第四十五条の規定は、同条に規定する法人の昭和三十二年四月一日以後最初に開始する事業年度開始の日以後に取得し、又は製作して当該法人の事業の用に供した同条第一項に規定する協同事業用機械等の償却範囲額の計算について適用し、旧法第七条の五第一項（協同事業用機械等の特別償却）に規定する法人の昭和三十二年四月一日以後最初に開始する事業年度開始の日前に取得し、又は製作して当該法人の事業の用に供した同項に規定する協同事業用機械等の償却範囲額の計算については、なお従前の例による。
suppl-3321-26/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-4
The provisions of Article 45 of the New Act apply to the calculation of the allowable depreciation amount of machinery, etc. for joint business prescribed in paragraph (1) of that Article that a corporation prescribed in that Article has acquired or manufactured and used for the business of that corporation on or after the first day of its first business year beginning on or after April 1, 1957, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery, etc. for joint business prescribed in Article 7-5, paragraph (1) (Special Depreciation of Machinery, etc. for Joint Business) of the Former Act that a corporation prescribed in that paragraph acquired or manufactured and used for the business of that corporation before the first day of its first business year beginning on or after April 1, 1957.
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**第五項** 旧法第七条の五第一項に規定する法人が、昭和三十二年四月一日以後最初に開始する事業年度開始の日前に取得し、又は製作して同日においてまだ事業の用に供していない同項に規定する協同事業用機械等を同日から一年以内に当該法人の事業の用に供した場合における当該協同事業用機械等の償却範囲額の計算については、同条の規定は、なおその効力を有する。
suppl-3321-26/art-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-5
If a corporation prescribed in Article 7-5, paragraph (1) of the Former Act has, within one year from the first day of its first business year beginning on or after April 1, 1957, used for the business of that corporation machinery, etc. for joint business prescribed in that paragraph that it acquired or manufactured before that day and had not yet used for business as of that day, the provisions of that Article remain in force with respect to the calculation of the allowable depreciation amount of that machinery, etc. for joint business.
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**第六項** 法人が、昭和二十七年一月一日から昭和三十年六月三十日までの間に、貸家の用（当該法人の営む事業に係る使用人の居住の用を含む。以下この項及び次項において同じ。）に供する目的をもつて住宅の用に供する旧法第二十一条第二項（貸家住宅の五年間五割増償却）に規定する命令で定める家屋を取得して貸家の用に供した場合における当該家屋の償却範囲額の計算については、なお従前の例による。
suppl-3321-26/art-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-6
The provisions then in force continue to govern the calculation of the allowable depreciation amount of a house specified by order as prescribed in Article 21, paragraph (2) (Five-Year 50 Percent Extra Depreciation of Rental Housing) of the Former Act, which is used as a dwelling and which a corporation acquired, during the period from January 1, 1952 to June 30, 1955, for the purpose of using it as rental housing (including using it as a residence for employees engaged in the business operated by that corporation; the same applies hereinafter in this paragraph and the following paragraph) and used as rental housing.
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**第七項** 法人が、昭和三十年七月一日から昭和三十二年三月三十一日までの間に、貸家の用に供する目的をもつて住宅の用に供する旧法第二十一条の二第二項（貸家住宅の五年間十割増又は二十割増償却）に規定する命令で定める家屋を取得して、これを昭和三十三年十二月三十一日までに貸家の用に供した場合における当該家屋の償却範囲額の計算については、同条第二項及び第三項の規定は、なおその効力を有する。
suppl-3321-26/art-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-7
With regard to the calculation of the allowable depreciation amount of a house specified by order as prescribed in Article 21-2, paragraph (2) (Five-Year 100 Percent or 200 Percent Extra Depreciation of Rental Housing) of the Former Act, which is used as a dwelling and which a corporation acquired, during the period from July 1, 1955 to March 31, 1957, for the purpose of using it as rental housing and used as rental housing by December 31, 1958, the provisions of paragraphs (2) and (3) of that Article remain in force.
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**第八項** 法人が昭和三十二年四月一日を含む事業年度（同日から開始する事業年度を除く。）開始の日から同年三月三十一日までの間に旧法第七条の四第一項（満期保険に附した漁船の特別償却）に規定する漁船につき支払つた同項に規定する満期保険の保険料は、新法第四十七条の規定の適用を受ける保険料とみなす。
suppl-3321-26/art-12/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-8
Premiums for maturity insurance prescribed in Article 7-4, paragraph (1) (Special Depreciation of Fishing Vessels Covered by Maturity Insurance) of the Former Act that a corporation paid for a fishing vessel prescribed in that paragraph during the period from the first day of the business year that includes April 1, 1957 (excluding a business year beginning on that date) to March 31, 1957 are deemed to be premiums to which the provisions of Article 47 of the New Act apply.
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**第九項** 法人が昭和三十二年四月一日前に取得し、又は製作して旧法第七条の九第一項（探鉱用機械設備の特別償却）に規定する新鉱床の探鉱の用に供した同項に規定する探鉱用機械設備の償却範囲額の計算については、なお従前の例による。
suppl-3321-26/art-12/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-9
The provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment for exploration prescribed in Article 7-9, paragraph (1) (Special Depreciation of Machinery and Equipment for Exploration) of the Former Act that a corporation acquired or manufactured before April 1, 1957 and used for the exploration of new mineral deposits prescribed in that paragraph.
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**第十項** 法人が昭和三十二年四月一日前に取得し、又は製作して同日においてまだ探鉱の用に供していない旧法第七条の九第一項に規定する探鉱用機械設備を同日から一年以内に同項に規定する新鉱床の探鉱の用に供した場合における当該探鉱用機械設備の償却範囲額の計算については、同条の規定は、なおその効力を有する。
suppl-3321-26/art-12/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-10
If a corporation has, within one year from April 1, 1957, used machinery and equipment for exploration prescribed in Article 7-9, paragraph (1) of the Former Act that it acquired or manufactured before that date and had not yet used for exploration as of that date for the exploration of new mineral deposits prescribed in that paragraph, the provisions of that Article remain in force with respect to the calculation of the allowable depreciation amount of that machinery and equipment for exploration.
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**第十一項** 法人が昭和三十二年四月一日前に支出した旧法第七条の九第二項（探鉱費及び他から購入した鉱業権の特別償却）に規定する支出金額の損金算入については、なお従前の例による。
suppl-3321-26/art-12/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-11
The provisions then in force continue to govern the inclusion in deductible expenses of the amount of expenditure prescribed in Article 7-9, paragraph (2) (Special Depreciation of Exploration Expenses and of Mining Rights Purchased from Others) of the Former Act that a corporation disbursed before April 1, 1957.
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### 第十四条（法人の輸出所得に関する経過規定） — Transitional Provisions Concerning Export Income of Corporations
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suppl-3321-26/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-14
**第一項** 法人の昭和三十二年四月一日前にした旧法第七条の六第一項各号又は旧法第七条の七第五項（輸出所得の特別控除）に規定する取引は、新法第五十五条第一項各号又は第五十七条第一項各号に規定する取引とみなして、新法第三章第三節の規定を適用する。
suppl-3321-26/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-14/par-1
Transactions prescribed in the items of Article 7-6, paragraph (1) of the Former Act or in Article 7-7, paragraph (5) (Special Deduction for Export Income) of the Former Act that a corporation conducted before April 1, 1957 are deemed to be transactions prescribed in the items of Article 55, paragraph (1) or the items of Article 57, paragraph (1) of the New Act, and the provisions of Chapter III, Section 3 of the New Act apply to them.
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### 第十五条（協同組合の課税に関する経過規定） — Transitional Provisions Concerning Taxation of Cooperatives
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suppl-3321-26/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15
**第一項** 新法第五十九条第三項（新法第六十条第二項及び第六十一条第二項において準用する場合を含む。）の規定は、法人の昭和三十二年四月一日以後最初に終了する事業年度以後の各事業年度において留保した所得で新法第五十九条第一項若しくは第二項、第六十条第一項又は第六十一条第一項の規定の適用があつたものの同日以後に支出した金額について適用する。
suppl-3321-26/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15/par-1
The provisions of Article 59, paragraph (3) of the New Act (including as applied mutatis mutandis pursuant to Article 60, paragraph (2) and Article 61, paragraph (2) of the New Act) apply to amounts disbursed on or after April 1, 1957 out of income retained by a corporation in its first business year ending on or after that date or in any subsequent business year to which the provisions of Article 59, paragraph (1) or (2), Article 60, paragraph (1) or Article 61, paragraph (1) of the New Act applied.
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### 第十六条（法人の交際費の課税に関する経過規定） — Transitional Provisions Concerning Taxation on Entertainment Expenses of Corporations
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suppl-3321-26/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-16
**第一項** 新法第六十二条の規定は、法人の昭和三十二年四月一日以後に開始する事業年度において支出した同条第一項に規定する交際費等について適用し、法人の同日前に開始した事業年度において支出した旧法第五条の十二第一項（法人の交際費等の損金不算入）に規定する交際費等については、なお従前の例による。
suppl-3321-26/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-16/par-1
The provisions of Article 62 of the New Act apply to entertainment expenses, etc. prescribed in paragraph (1) of that Article that a corporation disburses in a business year beginning on or after April 1, 1957, and the provisions then in force continue to govern entertainment expenses, etc. prescribed in Article 5-12, paragraph (1) (Exclusion of Entertainment Expenses, etc. of Corporations from Deductible Expenses) of the Former Act that a corporation disbursed in a business year that began before that date.
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### 第十八条（法人に関するその他の経過規定） — Other Transitional Provisions Concerning Corporations
caption: machine translation, not official
suppl-3321-26/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-18
**第一項** 旧銀行等の債券発行等に関する法律第十三条第一項又は第十四条第一項（旧銀行等の債券発行等に関する法律第十七条第二項において準用する場合を含む。）の規定により、法人が施行日以後にその利益又は剰余金から優先株式又は優先出資に対してする配当又は剰余金の分配については、旧法第五条の十三（優先株式等に対する配当の免税）の規定は、なおその効力を有する。
suppl-3321-26/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-18/par-1
With regard to dividends or distributions of surplus paid by a corporation on or after the Effective Date out of its profits or surplus on preferred shares or preferred equity investments pursuant to the provisions of Article 13, paragraph (1) or Article 14, paragraph (1) of the Former Act on the Issuance of Debentures by Banks, etc. (including as applied mutatis mutandis pursuant to Article 17, paragraph (2) of the Former Act on the Issuance of Debentures by Banks, etc.), the provisions of Article 5-13 (Exemption from Tax for Dividends on Preferred Shares, etc.) of the Former Act remain in force.
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**第二項** 新法第六十四条及び第六十五条の規定は、施行日を含む事業年度開始の日以後これらの規定に該当すべき事実が生じた場合におけるその該当する資産の再評価について適用し、同日前に旧法第十五条（収用等の場合の所得の計算上の再評価額の特例）の規定に該当する事実が生じた場合におけるその該当する資産の再評価については、なお従前の例による。
suppl-3321-26/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-18/par-2
The provisions of Articles 64 and 65 of the New Act apply to the revaluation of assets falling under those provisions where facts falling under those provisions arise on or after the first day of the business year that includes the Effective Date, and the provisions then in force continue to govern the revaluation of assets falling under the provisions of Article 15 (Special Provisions on the Revalued Amount in Calculating Income in the Case of Expropriation, etc.) of the Former Act where facts falling under those provisions arose before that day.
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**第三項** 旧法第十三条の二（長期の耐用年数の資産に関する旧再評価税額の延納）の規定は、法人の同条に規定する減価償却資産の旧再評価差額に係る再評価税の納付については、なおその効力を有する。
suppl-3321-26/art-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-18/par-3
The provisions of Article 13-2 (Deferred Payment of the Amount of Former Revaluation Tax on Assets with a Long Useful Life) of the Former Act remain in force with respect to the payment of revaluation tax on the former revaluation difference of depreciable assets prescribed in that Article of a corporation.
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### 第十九条（相続税法の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on the Inheritance Tax Act
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suppl-3321-26/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-19
**第一項** 新法第四章の規定は、施行日以後に開始した相続に係る相続税について適用し、同日前に開始した相続に係る相続税については、なお従前の例による。
suppl-3321-26/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-19/par-1
The provisions of Chapter IV of the New Act apply to inheritance tax on an inheritance that commenced on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on an inheritance that commenced before that date.
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## 附 則 昭和三二年四月六日法律第五五号
suppl-3321-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-55 · https://japanlaw.org/l/332AC0000000026/suppl-3321-55
**第一項** この法律は、公布の日の翌日から施行する。
suppl-3321-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-55/par-1
This Act comes into effect as of the day following the date of promulgation.
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## 附 則 昭和三二年五月二八日法律第一四二号
suppl-3321-142 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-142 · https://japanlaw.org/l/332AC0000000026/suppl-3321-142
**第一項** この法律は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。
suppl-3321-142/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-142/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-142/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 昭和三二年一一月二五日法律第一八七号
suppl-3321-187 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-187 · https://japanlaw.org/l/332AC0000000026/suppl-3321-187
**第一項** この法律は、中小企業団体の組織に関する法律の施行の日から施行する。
suppl-3321-187/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-187/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-187/par-1
This Act comes into effect as of the date on which the Act on the Organization of Small and Medium-sized Enterprise Association comes into effect.
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## 附 則 昭和三三年三月二五日法律第一八号
suppl-3331-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-18 · https://japanlaw.org/l/332AC0000000026/suppl-3331-18
### 第一条（施行期日） — Effective Date
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suppl-3331-18/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-18/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3331-18/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3331-18/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-18/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3331-18/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和三三年三月三一日法律第三八号
suppl-3331-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-38 · https://japanlaw.org/l/332AC0000000026/suppl-3331-38
**第一項** この法律は、昭和三十三年四月一日から施行する。
suppl-3331-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3331-38/par-1
This Act comes into effect as of April 1, 1958.
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**第二項** 改正後の租税特別措置法（以下「新法」という。）第十二条及び第四十四条の規定は、この法律の施行後に企業合理化促進法（昭和二十七年法律第五号）第四条第一項の規定による承認を受けるための申請を行い、当該承認を受けた個人又は法人の機械設備等の減価償却費の額又は償却範囲額の計算について適用し、この法律の施行前に当該承認を受けるための申請を行い、当該承認を受けた個人又は法人の機械設備等の減価償却費の額又は償却範囲額の計算については、なお従前の例による。
suppl-3331-38/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-38/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3331-38/par-2
The provisions of Articles 12 and 44 of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to the calculation of the amount of depreciation expenses or the allowable depreciation amount of machinery and equipment, etc. of an individual or corporation that has, after this Act comes into effect, filed an application to obtain approval under Article 4, paragraph (1) of the Enterprise Rationalization Promotion Act (Act No. 5 of 1952) and obtained that approval, and the provisions then in force continue to govern the calculation of the amount of depreciation expenses or the allowable depreciation amount of machinery and equipment, etc. of an individual or corporation that filed an application to obtain that approval before this Act came into effect and obtained that approval.
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**第四項** 新法第二十一条、第二十一条の二、第二十三条、第五十五条、第五十五条の二及び第五十七条の規定は、昭和三十三年四月一日以後に行われる取引について適用し、同日前に行われた取引については、なお従前の例による。
suppl-3331-38/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-38/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3331-38/par-4
The provisions of Articles 21, 21-2, 23, 55, 55-2 and 57 of the New Act apply to transactions conducted on or after April 1, 1958, and the provisions then in force continue to govern transactions conducted before that date.
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**第七項** 新法第二十五条の規定は、個人が土地改良事業を施行し、その土地につき当該個人（その相続人を含む。）が昭和三十四年一月一日以後に水稲の後作として麦又は菜種の植付をした場合におけるその者の所得税について適用し、個人が土地改良事業を施行し、その土地につき当該個人（その相続人を含む。）が同日前に水稲の後作として麦又は菜種の植付をした場合におけるその者の所得税については、なお従前の例による。
suppl-3331-38/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-38/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3331-38/par-7
The provisions of Article 25 of the New Act apply to the income tax of an individual who has carried out a land improvement project, where that individual (including the individual's heirs) has planted wheat or barley, or rapeseed, on that land as a crop following paddy rice on or after January 1, 1959, and the provisions then in force continue to govern the income tax of an individual who has carried out a land improvement project, where that individual (including the individual's heirs) planted wheat or barley, or rapeseed, on that land as a crop following paddy rice before that date.
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## 附 則 昭和三三年四月二四日法律第八〇号
suppl-3331-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-80 · https://japanlaw.org/l/332AC0000000026/suppl-3331-80
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3331-80/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-80/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3331-80/art-1
**第一項** この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
suppl-3331-80/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-80/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3331-80/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 昭和三三年四月二八日法律第一〇〇号
suppl-3331-100 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-100 · https://japanlaw.org/l/332AC0000000026/suppl-3331-100
**第一項** この法律は、公布の日から施行する。
suppl-3331-100/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-100/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3331-100/par-1
This Act comes into effect on the date of promulgation.
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**第二項** この法律による改正後の相続税法（以下「新法」という。）の規定は、この附則に特別の定のあるものを除くほか、昭和三十三年一月一日以後に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下次項及び附則第六項において同じ。）により取得した財産に係る相続税又は同日以後に贈与（贈与者の死亡により効力を生ずる贈与を除く。）により取得した財産に係る贈与税から適用し、同日前に相続（包括遺贈及び被相続人からの相続人に対する遺贈を含む。以下附則第四項及び附則第七項において同じ。）により取得した財産に係る相続税又は同日前に贈与若しくは遺贈（包括遺贈及び被相続人からの相続人に対する遺贈を除く。以下附則第八項において同じ。）により取得した財産に係る贈与税については、なお従前の例による。
suppl-3331-100/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-100/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3331-100/par-2
Unless otherwise specially provided for in these Supplementary Provisions, the provisions of the Inheritance Tax Act as amended by this Act (hereinafter referred to as "the New Act") apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies in the following paragraph and paragraph (6) of the Supplementary Provisions) on or after January 1, 1958, or gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the donor) on or after that date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance (including a universal legacy and a bequest from the decedent to an heir; the same applies in paragraph (4) and paragraph (7) of the Supplementary Provisions) before that date or gift tax on property acquired by gift or bequest (excluding a universal legacy and a bequest from the decedent to an heir; the same applies in paragraph (8) of the Supplementary Provisions) before that date.
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## 附 則 昭和三三年五月一日法律第一二〇号
suppl-3331-120 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-120 · https://japanlaw.org/l/332AC0000000026/suppl-3331-120
**第一項** この法律は、公布の日から施行する。
suppl-3331-120/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3331-120/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和三三年五月一日法律第一二八号
suppl-3331-128 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-128 · https://japanlaw.org/l/332AC0000000026/suppl-3331-128
### 第一条（施行期日） — Effective Date
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suppl-3331-128/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-128/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3331-128/art-1
**第一項** この法律は、昭和三十三年七月一日から施行する。
suppl-3331-128/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-128/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3331-128/art-1/par-1
This Act comes into effect as of July 1, 1958.
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## 附 則 昭和三三年五月一五日法律第一五七号
suppl-3331-157 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-157 · https://japanlaw.org/l/332AC0000000026/suppl-3331-157
**第一項** この法律は、公布の日から施行する。
suppl-3331-157/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-157/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3331-157/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和三三年一二月二七日法律第一九三号
suppl-3331-193 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-193 · https://japanlaw.org/l/332AC0000000026/suppl-3331-193
**第一項** この法律は、新法の施行の日（昭和三十四年一月一日）から施行する。
suppl-3331-193/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-193/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3331-193/par-1
This Act comes into effect as of the date on which the New Act comes into effect (January 1, 1959).
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## 附 則 昭和三四年三月二六日法律第四五号
suppl-3341-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-45 · https://japanlaw.org/l/332AC0000000026/suppl-3341-45
### 第一条（施行期日） — Effective Date
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suppl-3341-45/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-45/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3341-45/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3341-45/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-45/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3341-45/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和三四年三月二八日法律第五三号
suppl-3341-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-53 · https://japanlaw.org/l/332AC0000000026/suppl-3341-53
**第一項** この法律は、昭和三十四年四月一日から施行する。
suppl-3341-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3341-53/par-1
This Act comes into effect as of April 1, 1959.
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## 附 則 昭和三四年三月三一日法律第七七号
suppl-3341-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-77 · https://japanlaw.org/l/332AC0000000026/suppl-3341-77
**第一項** この法律は、昭和三十四年四月一日から施行する。
suppl-3341-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3341-77/par-1
This Act comes into effect as of April 1, 1959.
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**第三項** 改正後の租税特別措置法（以下「新法」という。）第三条第五項の規定は、この法律施行の日から二月を経過した日以後に同項に規定する者が支払を受ける利子所得について、適用する。
suppl-3341-77/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-77/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3341-77/par-3
The provisions of Article 3, paragraph (5) of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to interest income received by a person prescribed in that paragraph on or after the day on which two months have elapsed from the date on which this Act comes into effect.
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**第七項** 新法第十九条又は第五十三条の規定は、個人の昭和三十四年分以後の所得税又は法人の同年四月一日以後に終了する事業年度分の法人税について適用し、個人の昭和三十三年分以前の所得税又は法人の同日前に終了する事業年度分の法人税については、なお従前の例による。
suppl-3341-77/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-77/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3341-77/par-7
The provisions of Article 19 or Article 53 of the New Act apply to income tax of an individual for 1959 and subsequent years or corporation tax of a corporation for business years ending on or after April 1 of that year, and the provisions then in force continue to govern income tax of an individual for 1958 and prior years or corporation tax of a corporation for business years ending before that date.
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**第八項** 新法第二十一条、第二十三条、第五十五条及び第五十七条の規定は、昭和三十四年四月一日以後に行われる取引について適用し、同日前に行われた旧法第二十一条第一項各号又は第五十五条第一項各号に掲げる取引（新法第二十一条の三第一項又は第五十五条の三第一項に規定する技術輸出取引に相当する取引については、同日前における新法第二十一条第一項第十一号に規定する対外支払手段による対価の支払に係る部分）については、なお従前の例による。
suppl-3341-77/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-77/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3341-77/par-8
The provisions of Articles 21, 23, 55 and 57 of the New Act apply to transactions conducted on or after April 1, 1959, and the provisions then in force continue to govern transactions listed in the items of Article 21, paragraph (1) or the items of Article 55, paragraph (1) of the Former Act that were conducted before that date (or, for transactions equivalent to technology export transactions prescribed in Article 21-3, paragraph (1) or Article 55-3, paragraph (1) of the New Act, the portion concerning the payment of consideration by foreign means of payment prescribed in Article 21, paragraph (1), item (xi) of the New Act before that date).
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**第十項** 新法第三十一条から第三十四条まで及び第六十四条から第六十五条の二までの規定は、昭和三十四年四月一日以後に新法第三十一条第一項若しくは第三十二条第一項又は第六十四条第一項若しくは第六十五条第一項の規定に該当することとなつた個人又は法人のこれらの規定に規定する資産の譲渡（消滅を含む。以下この項において同じ。）について適用し、同日前に旧法第三十一条第一項、第三十二条第一項若しくは第三十三条又は第六十四条第一項若しくは第六十五条の規定に該当することとなつた個人又は法人のこれらの規定に規定する資産の譲渡については、なお従前の例による。
suppl-3341-77/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-77/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3341-77/par-10
The provisions of Articles 31 through 34 and Articles 64 through 65-2 of the New Act apply to the transfer (including extinction; the same applies hereinafter in this paragraph) of assets prescribed in those provisions by an individual or corporation that has come to fall under the provisions of Article 31, paragraph (1) or Article 32, paragraph (1), or Article 64, paragraph (1) or Article 65, paragraph (1) of the New Act on or after April 1, 1959, and the provisions then in force continue to govern the transfer of assets prescribed in those provisions by an individual or corporation that came to fall under the provisions of Article 31, paragraph (1), Article 32, paragraph (1) or Article 33, or Article 64, paragraph (1) or Article 65 of the Former Act before that date.
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**第十二項** 新法第八十五条の二の規定は、昭和三十四年四月一日以後に移出する同条に規定する酒類について適用する。
suppl-3341-77/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-77/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3341-77/par-12
The provisions of Article 85-2 of the New Act apply to liquor prescribed in that Article that is shipped out on or after April 1, 1959.
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**第十四項** 旧法第八十六条に規定する酒税に係るこの法律の施行前にした行為及び前項の規定によりなお従前の例によることとされる酒税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3341-77/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-77/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3341-77/par-14
The provisions then in force continue to govern the application of penal provisions to acts committed before this Act comes into effect concerning the liquor tax prescribed in Article 86 of the Former Act, and to acts committed after this Act comes into effect concerning liquor tax that continues to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph.
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## 附 則 昭和三五年五月一七日法律第八四号
suppl-3351-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3351-84 · https://japanlaw.org/l/332AC0000000026/suppl-3351-84
**第一項** この法律は、公布の日から施行する。
suppl-3351-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3351-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3351-84/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和三六年三月三一日法律第四〇号
suppl-3361-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3361-40/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-1
**第一項** この法律は、昭和三十六年四月一日から施行する。
suppl-3361-40/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-1/par-1
This Act comes into effect as of April 1, 1961.
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### 第二条（所得税の特例に関する経過規定の原則） — Principle of the Transitional Provisions Concerning Special Provisions on Income Tax
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suppl-3361-40/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和三十六年分以後の所得税について適用し、昭和三十五年分以前の所得税については、なお従前の例による。
suppl-3361-40/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1961 and subsequent years, and the provisions then in force continue to govern income tax for 1960 and prior years.
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### 第三条（個人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation by Individuals
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suppl-3361-40/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3
**第一項** 新法第十一条の規定は、個人が昭和三十六年四月一日（以下「施行日」という。）以後に取得し、又は製作して事業の用に供した同条第一項に規定する合理化機械等の減価償却費の額の計算について適用し、個人が同日前に取得し、又は製作して事業の用に供した改正前の租税特別措置法（以下「旧法」という。）第十条第一項に規定する重要機械等又は旧法第十一条第一項に規定する合理化機械等の減価償却費の額の計算については、なお従前の例による。
suppl-3361-40/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3/par-1
The provisions of Article 11 of the New Act apply to the calculation of the amount of depreciation expenses of rationalization machinery, etc. prescribed in paragraph (1) of that Article that an individual has acquired or manufactured and used for business on or after April 1, 1961 (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern the calculation of the amount of depreciation expenses of important machinery, etc. prescribed in Article 10, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act") or rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Former Act that an individual acquired or manufactured and used for business before that date.
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**第二項** 個人が、施行日前に取得し、又は製作して同日においてまだ事業の用に供していない旧法第十条第一項に規定する重要機械等（同日前に同項に規定する政令で定める期間が満了したものを除く。）又は旧法第十一条第一項に規定する合理化機械等（同日前に同項に規定する政令で定める期間が満了したものを除く。）を同日から六月以内にその用に供した場合における当該重要機械等又は合理化機械等の減価償却費の額の計算については、旧法第十条又は第十一条の規定は、なおその効力を有する。
suppl-3361-40/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3/par-2
If an individual has, within six months from the Effective Date, used for business important machinery, etc. prescribed in Article 10, paragraph (1) of the Former Act (excluding that for which the period specified by Cabinet Order prescribed in that paragraph expired before that date) or rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Former Act (excluding that for which the period specified by Cabinet Order prescribed in that paragraph expired before that date) that the individual acquired or manufactured before the Effective Date and had not yet used for business as of that date, the provisions of Article 10 or Article 11 of the Former Act remain in force with respect to the calculation of the amount of depreciation expenses of that important machinery, etc. or rationalization machinery, etc.
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**第三項** 新法第十二条第一項及び第三項（同条第一項の規定に係る部分に限る。）の規定は、個人が施行日以後に企業合理化促進法（昭和二十七年法律第五号）第四条第一項の規定による承認を受けるための申請を行ない、当該承認を受けた機械設備等の減価償却費の額の計算について適用し、個人が同日前に当該承認を受けるための申請を行なつた場合における当該承認を受けた機械設備等の減価償却費の額の計算については、なお従前の例による。
suppl-3361-40/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3/par-3
The provisions of Article 12, paragraph (1) and paragraph (3) (limited to the part concerning the provisions of paragraph (1) of that Article) of the New Act apply to the calculation of the amount of depreciation expenses of machinery and equipment, etc. for which an individual has, on or after the Effective Date, filed an application to obtain approval under Article 4, paragraph (1) of the Enterprise Rationalization Promotion Act (Act No. 5 of 1952) and obtained that approval, and the provisions then in force continue to govern the calculation of the amount of depreciation expenses of machinery and equipment, etc. for which that approval was obtained, where an individual filed an application to obtain that approval before that date.
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**第四項** 新法第十二条の二の規定は、個人が施行日以後に企業合理化促進法第五条第一項の規定による承認を受けるための申請を行ない、当該承認を受けた機械設備等につき同条第二項に規定する証明を受けた場合における当該機械設備等の減価償却費の額の計算について適用し、個人が、同日前に当該承認を受けるための申請を行なつた場合であつて、当該承認を受けた機械設備等につき当該証明を受けた場合における当該機械設備等の減価償却費の額の計算については、なお従前の例による。
suppl-3361-40/art-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3/par-4
The provisions of Article 12-2 of the New Act apply to the calculation of the amount of depreciation expenses of machinery and equipment, etc. where an individual has, on or after the Effective Date, filed an application to obtain approval under Article 5, paragraph (1) of the Enterprise Rationalization Promotion Act and received the certification prescribed in paragraph (2) of that Article for the machinery and equipment, etc. for which that approval was obtained, and the provisions then in force continue to govern the calculation of the amount of depreciation expenses of machinery and equipment, etc. where an individual filed an application to obtain that approval before that date and received that certification for the machinery and equipment, etc. for which that approval was obtained.
machine translation, not official
**第五項** 新法第十六条第一項に規定する個人が同項に規定する期間内に取得してその事業の用に供した同条第二項に規定する通気坑道又は排水坑道で、第二項の規定によりその効力を有するものとされる旧法第十条第一項又は第十一条第一項の規定の適用を受けるものに対する新法第十六条第二項の規定の適用については、同項中「第十一条第一項」とあるのは、「第十一条第一項又は租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号）附則第三条第二項の規定によりその効力を有するものとされる同法の規定による改正前の租税特別措置法第十条第一項若しくは第十一条第一項」とする。
suppl-3361-40/art-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-3/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3/par-5
For the purpose of applying the provisions of Article 16, paragraph (2) of the New Act to a ventilation tunnel or drainage tunnel prescribed in paragraph (2) of that Article that an individual prescribed in paragraph (1) of that Article acquired within the period prescribed in that paragraph and used for the individual's business, and to which the provisions of Article 10, paragraph (1) or Article 11, paragraph (1) of the Former Act that remain in force pursuant to the provisions of paragraph (2) apply, the phrase "Article 11, paragraph (1)" in Article 16, paragraph (2) of the New Act is deemed to be replaced with "Article 11, paragraph (1), or Article 10, paragraph (1) or Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 40 of 1961) that remain in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act".
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### 第四条（個人の準備金に関する経過規定） — Transitional Provisions Concerning Reserves of Individuals
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suppl-3361-40/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-4
**第一項** 個人の昭和三十六年分の事業所得の金額を計算する場合において、昭和三十五年十二月三十一日における価格変動準備金勘定の金額と昭和三十六年十二月三十一日において旧法第十九条第一項各号の規定により計算した金額の合計額とのうちいずれか少ない金額（昭和三十六年分の事業所得に係る価格変動準備金勘定への繰入限度額の計算について当該事業所得を昭和三十五年分以前の年分の事業所得とみなした場合に旧法附則第六条第二項の規定の適用がある者については、同項の規定の例により計算した金額）が、同日において新法第十九条第一項各号の規定により計算した金額の合計額をこえる個人については、同項の規定にかかわらず、当該金額の合計額にそのこえる金額を加算した金額を、同項各号の規定により計算した金額の合計額とする。
suppl-3361-40/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-4/par-1
In calculating the amount of business income of an individual for 1961, for an individual for whom the lesser of the amount in the account for the reserve for price fluctuations as of December 31, 1960 and the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the Former Act as of December 31, 1961 (or, for a person to whom the provisions of Article 6, paragraph (2) of the Supplementary Provisions of the Former Act would apply if, in calculating the limit on the amount transferred to the account for the reserve for price fluctuations with regard to business income for 1961, that business income were deemed to be business income for 1960 or a prior year, the amount calculated in accordance with the provisions of that paragraph) exceeds the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the New Act as of December 31, 1961, the amount obtained by adding the excess to that total is, notwithstanding the provisions of that paragraph, to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph.
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**第二項** 前項の規定の適用を受けた個人の新法第十九条第一項の規定により計算した金額の合計額が前年十二月三十一日における価格変動準備金勘定の金額をこえることとなる最初の年の前年までの各年（昭和四十二年までの各年に限る。）においては、同項の規定にかかわらず、次に掲げる金額の合計額を同項各号の規定により計算した金額の合計額とする。
suppl-3361-40/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-4/par-2
In each year up to the year preceding the first year in which the total of the amounts calculated pursuant to the provisions of Article 19, paragraph (1) of the New Act for an individual to whom the provisions of the preceding paragraph applied comes to exceed the amount in the account for the reserve for price fluctuations as of December 31 of the preceding year (limited to each year up to 1967), the total of the following amounts is, notwithstanding the provisions of that paragraph, to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph:
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**一** その年十二月三十一日において新法第十九条第一項各号の規定により計算した金額の合計額
suppl-3361-40/art-4/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-4/par-2/item-1
the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the New Act as of December 31 of that year;
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**二** 前年十二月三十一日における価格変動準備金勘定の金額から同日において新法第十九条第一項各号の規定により計算した金額の合計額と前号に掲げる合計額とのいずれか多い金額を控除した金額
suppl-3361-40/art-4/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-4/par-2/item-2
the amount obtained by deducting, from the amount in the account for the reserve for price fluctuations as of December 31 of the preceding year, the greater of the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the New Act as of that date and the total listed in the preceding item.
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### 第五条（個人の輸出所得に関する経過規定） — Transitional Provisions Concerning Export Income of Individuals
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suppl-3361-40/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5
**第一項** 個人の旧法第二十一条の二第一項に規定する指定期間内の日を含む各年の当該期間内における旧法第二十一条第一項各号に掲げる取引（以下この条において「輸出取引」という。）による収入金額の合計額が、旧法第二十一条の二第二項に規定する基準輸出金額に当該個人がその年中において事業を営んでいた期間に係る当該指定期間の月数を乗じてこれを十二で除して計算した金額をこえる場合における当該個人のその年中の輸出取引に係る同条第一項各号に掲げる金額の必要な経費への算入については、同条の規定は、なおその効力を有する。
suppl-3361-40/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5/par-1
If the total revenue of an individual from transactions listed in the items of Article 21, paragraph (1) of the Former Act (hereinafter referred to as "export transactions" in this Article) conducted, in each year that includes a day within the designated period prescribed in Article 21-2, paragraph (1) of the Former Act, within that period exceeds the amount calculated by multiplying the base export amount prescribed in Article 21-2, paragraph (2) of the Former Act by the number of months of that designated period falling within the period during which the individual operated a business in that year and dividing the product by 12, the provisions of that Article remain in force with respect to the inclusion in necessary expenses of the amounts listed in the items of paragraph (1) of that Article relating to the individual's export transactions in that year.
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**第二項** 施行日前における旧法第二十一条第一項第三号又は第五号から第九号までに掲げる取引に関し旧法第二十一条の二第一項の規定により必要な経費に算入した金額のうち旧法第二十二条に規定する証明がされなかつた物品の取引に係るものの総収入金額への算入については、同条の規定は、なおその効力を有する。
suppl-3361-40/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5/par-2
The provisions of Article 22 of the Former Act remain in force with respect to the inclusion in gross revenue of the portion of the amounts included in necessary expenses pursuant to the provisions of Article 21-2, paragraph (1) of the Former Act with regard to transactions listed in Article 21, paragraph (1), item (iii) or items (v) through (ix) of the Former Act conducted before the Effective Date that relates to transactions in goods for which the certification prescribed in Article 22 of the Former Act was not made.
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**第三項** 個人が施行日前にした旧法第二十三条第一項各号に掲げる取引について同項に規定する証明がされたため同条第三項に規定する事由が生じた場合における当該取引に係る旧法第二十一条の二第一項各号に掲げる金額の必要な経費への算入については、旧法第二十三条第三項の規定は、なおその効力を有する。
suppl-3361-40/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5/par-3
If, with regard to transactions listed in the items of Article 23, paragraph (1) of the Former Act that an individual conducted before the Effective Date, the grounds prescribed in paragraph (3) of that Article have arisen because the certification prescribed in paragraph (1) of that Article was made, the provisions of Article 23, paragraph (3) of the Former Act remain in force with respect to the inclusion in necessary expenses of the amounts listed in the items of Article 21-2, paragraph (1) of the Former Act relating to those transactions.
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**第四項** 施行日前に旧法第二十一条第二項の規定により輸出取引に含まれないものとされた取引又は当該取引に係る輸出についてその対価として対外支払手段による支払があり、かつ、旧法第二十三条第六項に規定する証明があつた場合であつて、当該取引につき旧法第二十一条の二第一項の規定の適用があるべき場合における当該取引に係る旧法第二十三条第六項に規定する必要な経費に算入されるべき金額に相当する金額の必要な経費への算入については、同項の規定は、なおその効力を有する。
suppl-3361-40/art-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5/par-4
If, before the Effective Date, payment was made by foreign means of payment as consideration for a transaction deemed not to be included in export transactions pursuant to the provisions of Article 21, paragraph (2) of the Former Act, or for an export relating to that transaction, and the certification prescribed in Article 23, paragraph (6) of the Former Act was made, and the provisions of Article 21-2, paragraph (1) of the Former Act would have applied to that transaction, the provisions of Article 23, paragraph (6) of the Former Act remain in force with respect to the inclusion in necessary expenses of an amount equivalent to the amount to be included in necessary expenses as prescribed in that paragraph with regard to that transaction.
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### 第六条（農業所得に関する経過規定） — Transitional Provisions Concerning Agricultural Income
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suppl-3361-40/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-6
**第一項** 新法第二十四条及び第二十五条の規定は、昭和三十六年一月一日以後に生じた新法第二十四条第一項又は第二十五条第一項に規定する農産物に係る所得に対する所得税について適用し、施行日前に栽培を開始し、又は播種若しくは植付けをした旧法第二十四条第一項又は第二十五条第一項に規定する農産物に係る昭和三十六年分の所得に対する所得税については、なお従前の例による。
suppl-3361-40/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-6/par-1
The provisions of Articles 24 and 25 of the New Act apply to income tax on income from agricultural products prescribed in Article 24, paragraph (1) or Article 25, paragraph (1) of the New Act that arises on or after January 1, 1961, and the provisions then in force continue to govern income tax on income for 1961 from agricultural products prescribed in Article 24, paragraph (1) or Article 25, paragraph (1) of the Former Act whose cultivation was started, or which were sown or planted, before the Effective Date.
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### 第七条（外国技術使用料課税に関する経過規定） — Transitional Provisions Concerning Taxation on Royalties for Foreign Technology
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suppl-3361-40/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-7
**第一項** 旧法第二十八条第一項に規定する者が施行日前に締結された契約に基づき同条第三項に規定する重要外国技術を提供することにより受ける使用料で同条第一項に規定する契約期間内に支払を受けるべきものに係る所得税については、同条の規定は、なおその効力を有する。
suppl-3361-40/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-7/par-1
With regard to income tax on royalties that a person prescribed in Article 28, paragraph (1) of the Former Act receives by providing important foreign technology prescribed in paragraph (3) of that Article under a contract concluded before the Effective Date and that are to be paid within the contract period prescribed in paragraph (1) of that Article, the provisions of that Article remain in force.
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### 第八条（個人に関するその他の経過規定） — Other Transitional Provisions Concerning Individuals
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suppl-3361-40/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8
**第一項**
suppl-3361-40/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8/par-1
**第二項** 新法第三十一条（同法第三十二条第二項において準用する場合を含む。）及び第三十三条の二第二項の規定は、昭和三十六年一月一日以後に新法第三十一条第一項又は第三十二条第一項の規定に該当することとなつた個人のこれらの規定に規定する資産の譲渡（消滅を含む。以下この項において同じ。）に係る所得税について適用し、同日前に旧法第三十一条第一項又は第三十二条第一項の規定に該当することとなつた個人のこれらの規定に規定する資産の譲渡に係る所得税については、なお従前の例による。
suppl-3361-40/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8/par-2
The provisions of Article 31 of the New Act (including as applied mutatis mutandis pursuant to Article 32, paragraph (2) of that Act) and Article 33-2, paragraph (2) of the New Act apply to income tax on the transfer (including extinction; the same applies hereinafter in this paragraph) of assets prescribed in those provisions by an individual who has come to fall under the provisions of Article 31, paragraph (1) or Article 32, paragraph (1) of the New Act on or after January 1, 1961, and the provisions then in force continue to govern income tax on the transfer of assets prescribed in those provisions by an individual who came to fall under the provisions of Article 31, paragraph (1) or Article 32, paragraph (1) of the Former Act before that date.
machine translation, not official
**第三項** 新法第三十三条の二第三項の規定は、施行日以後に同条第一項各号に掲げる場合に該当することとなつた場合における同項に規定する者の納付すべき所得税額に係る利子税額について適用する。
suppl-3361-40/art-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8/par-3
The provisions of Article 33-2, paragraph (3) of the New Act apply to the amount of interest tax on the amount of income tax payable by a person prescribed in paragraph (1) of that Article where any of the cases listed in the items of that paragraph has arisen on or after the Effective Date.
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**第四項** 新法第四十一条の七の規定は、施行日以後に所得税法の施行地に居所を有することとなる同条第一項に規定する非居住者について適用する。
suppl-3361-40/art-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8/par-4
The provisions of Article 41-7 of the New Act apply to a nonresident prescribed in paragraph (1) of that Article who comes to have a residence in the area where the Income Tax Act is in force on or after the Effective Date.
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### 第九条（法人税の特例に関する経過規定の原則） — Principle of the Transitional Provisions Concerning Special Provisions on Corporation Tax
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suppl-3361-40/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-9
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和二十二年法律第二十八号）第一条第二項に規定する人格のない社団等を含む。以下同じ。）の施行日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了する事業年度分の法人税については、なお従前の例による。
suppl-3361-40/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-9/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 1, paragraph (2) of the Corporation Tax Act (Act No. 28 of 1947); the same applies hereinafter) for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years ending before that date.
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### 第十一条（法人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation by Corporations
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suppl-3361-40/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-11
**第一項** 新法第四十三条の規定は、法人が施行日以後に取得し、又は製作して事業の用に供した同条第一項に規定する合理化機械等の償却範囲額の計算について適用し、法人が同日前に取得し、又は製作して事業の用に供した旧法第四十二条第一項に規定する重要機械等、旧法第四十三条第一項に規定する合理化機械等又は旧法第四十五条第一項に規定する協同事業用機械等の償却範囲額の計算については、なお従前の例による。
suppl-3361-40/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-11/par-1
The provisions of Article 43 of the New Act apply to the calculation of the allowable depreciation amount of rationalization machinery, etc. prescribed in paragraph (1) of that Article that a corporation has acquired or manufactured and used for business on or after the Effective Date, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of important machinery, etc. prescribed in Article 42, paragraph (1) of the Former Act, rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act or machinery, etc. for joint business prescribed in Article 45, paragraph (1) of the Former Act that a corporation acquired or manufactured and used for business before that date.
machine translation, not official
**第二項** 法人が、施行日前に取得し、又は製作して同日においてまだ事業の用に供していない旧法第四十二条第一項に規定する重要機械等（同日前に同項に規定する政令で定める期間が満了したものを除く。）、旧法第四十三条第一項に規定する合理化機械等（同日前に同項に規定する政令で定める期間が満了したものを除く。）又は旧法第四十五条第一項に規定する協同事業用機械等（同項に規定する法人で同日以後に同項に規定する直前事業年度終了の日が到来するものに係るものに限る。）を施行日から六月以内にその用に供した場合における当該重要機械等、合理化機械等又は協同事業用機械等の償却範囲額の計算については、旧法第四十二条、第四十三条又は第四十五条の規定は、なおその効力を有する。
suppl-3361-40/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-11/par-2
If a corporation has, within six months from the Effective Date, used for business important machinery, etc. prescribed in Article 42, paragraph (1) of the Former Act (excluding that for which the period specified by Cabinet Order prescribed in that paragraph expired before that date), rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act (excluding that for which the period specified by Cabinet Order prescribed in that paragraph expired before that date) or machinery, etc. for joint business prescribed in Article 45, paragraph (1) of the Former Act (limited to that of a corporation prescribed in that paragraph for which the end of the immediately preceding business year prescribed in that paragraph comes on or after that date) that it acquired or manufactured before the Effective Date and had not yet used for business as of that date, the provisions of Article 42, Article 43 or Article 45 of the Former Act remain in force with respect to the calculation of the allowable depreciation amount of that important machinery, etc., rationalization machinery, etc. or machinery, etc. for joint business.
machine translation, not official
**第三項** 新法第四十四条第一項及び第三項（同条第一項の規定に係る部分に限る。）の規定は、法人が施行日以後に企業合理化促進法第四条第一項の規定による承認を受けるための申請を行ない、当該承認を受けた機械設備等の償却範囲額の計算について適用し、法人が同日前に当該承認を受けるための申請を行なつた場合における当該承認を受けた機械設備等の償却範囲額の計算については、なお従前の例による。
suppl-3361-40/art-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-11/par-3
The provisions of Article 44, paragraph (1) and paragraph (3) (limited to the part concerning the provisions of paragraph (1) of that Article) of the New Act apply to the calculation of the allowable depreciation amount of machinery and equipment, etc. for which a corporation has, on or after the Effective Date, filed an application to obtain approval under Article 4, paragraph (1) of the Enterprise Rationalization Promotion Act and obtained that approval, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment, etc. for which that approval was obtained, where a corporation filed an application to obtain that approval before that date.
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**第四項** 新法第四十四条の二の規定は、法人が施行日以後に企業合理化促進法第五条第一項の規定による承認を受けるための申請を行ない、当該承認を受けた機械設備等につき同条第二項に規定する証明を受けた場合における当該機械設備等の償却範囲額の計算について適用し、法人が、同日前に当該承認を受けるための申請を行なつた場合であつて、当該承認を受けた機械設備等につき当該証明を受けた場合における当該機械設備等の償却範囲額の計算については、なお従前の例による。
suppl-3361-40/art-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-11/par-4
The provisions of Article 44-2 of the New Act apply to the calculation of the allowable depreciation amount of machinery and equipment, etc. where a corporation has, on or after the Effective Date, filed an application to obtain approval under Article 5, paragraph (1) of the Enterprise Rationalization Promotion Act and received the certification prescribed in paragraph (2) of that Article for the machinery and equipment, etc. for which that approval was obtained, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment, etc. where a corporation filed an application to obtain that approval before that date and received that certification for the machinery and equipment, etc. for which that approval was obtained.
machine translation, not official
**第五項** 新法第四十九条第一項に規定する法人が同項に規定する期間内に取得してその事業の用に供した同条第二項に規定する通気坑道又は排水坑道で、第二項の規定によりその効力を有するものとされる旧法第四十二条第一項又は第四十三条第一項の規定の適用を受けるものに対する新法第四十九条第二項の規定の適用については、同項中「第四十三条第一項」とあるのは、「第四十三条第一項又は租税特別措置法の一部を改正する法律附則第十一条第二項の規定によりその効力を有するものとされる同法の規定による改正前の租税特別措置法第四十二条第一項若しくは第四十三条第一項」とする。
suppl-3361-40/art-11/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-11/par-5
For the purpose of applying the provisions of Article 49, paragraph (2) of the New Act to a ventilation tunnel or drainage tunnel prescribed in paragraph (2) of that Article that a corporation prescribed in paragraph (1) of that Article acquired within the period prescribed in that paragraph and used for its business, and to which the provisions of Article 42, paragraph (1) or Article 43, paragraph (1) of the Former Act that remain in force pursuant to the provisions of paragraph (2) apply, the phrase "Article 43, paragraph (1)" in Article 49, paragraph (2) of the New Act is deemed to be replaced with "Article 43, paragraph (1), or Article 42, paragraph (1) or Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation that remain in force pursuant to the provisions of Article 11, paragraph (2) of the Supplementary Provisions of that Act".
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### 第十二条（法人の準備金に関する経過規定） — Transitional Provisions Concerning Reserves of Corporations
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suppl-3361-40/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-12
**第一項** 施行日以後最初に終了する事業年度（以下この項において「改正事業年度」という。）において、改正事業年度の直前の事業年度終了の日における価格変動準備金勘定の金額と改正事業年度終了の日において旧法第五十三条第一項各号の規定により計算した金額の合計額とのうちいずれか少ない金額（改正事業年度の所得に係る価格変動準備金勘定への繰入限度額の計算について改正事業年度を施行日前に終了した事業年度とみなした場合に旧法附則第十三条第二項の規定の適用がある法人については、同項の規定の例により計算した金額）が、同日において新法第五十三条第一項各号の規定により計算した金額の合計額をこえる法人については、同項の規定にかかわらず、当該金額の合計額にそのこえる金額を加算した金額を、同項各号の規定により計算した金額の合計額とする。
suppl-3361-40/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-12/par-1
For a corporation for which, in its first business year ending on or after the Effective Date (hereinafter referred to as the "business year of the amendment" in this paragraph), the lesser of the amount in the account for the reserve for price fluctuations as of the end of the business year immediately preceding the business year of the amendment and the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the Former Act as of the end of the business year of the amendment (or, for a corporation to which the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Former Act would apply if, in calculating the limit on the amount transferred to the account for the reserve for price fluctuations with regard to income for the business year of the amendment, the business year of the amendment were deemed to be a business year that ended before the Effective Date, the amount calculated in accordance with the provisions of that paragraph) exceeds the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act as of the end of the business year of the amendment, the amount obtained by adding the excess to that total is, notwithstanding the provisions of that paragraph, to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph.
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**第二項** 前項の規定の適用を受けた法人の新法第五十三条第一項の規定により計算した金額の合計額が当該事業年度の直前の事業年度終了の日における価格変動準備金勘定の金額をこえることとなる最初の事業年度の直前の事業年度までの各事業年度（昭和四十三年四月一日前に開始する事業年度に限る。）においては、同項の規定にかかわらず、次に掲げる金額の合計額を同項各号の規定により計算した金額の合計額とする。
suppl-3361-40/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-12/par-2
In each business year up to the business year immediately preceding the first business year in which the total of the amounts calculated pursuant to the provisions of Article 53, paragraph (1) of the New Act for a corporation to which the provisions of the preceding paragraph applied comes to exceed the amount in the account for the reserve for price fluctuations as of the end of the business year immediately preceding that business year (limited to business years beginning before April 1, 1968), the total of the following amounts is, notwithstanding the provisions of that paragraph, to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph:
machine translation, not official
**一** 当該事業年度終了の日において新法第五十三条第一項各号の規定により計算した金額の合計額
suppl-3361-40/art-12/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-12/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-12/par-2/item-1
the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act as of the end of the business year concerned;
machine translation, not official
**二** 当該事業年度の直前の事業年度終了の日における価格変動準備金勘定の金額から同日において新法第五十三条第一項各号の規定により計算した金額の合計額と前号に掲げる合計額とのいずれか多い金額を控除した金額
suppl-3361-40/art-12/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-12/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-12/par-2/item-2
the amount obtained by deducting, from the amount in the account for the reserve for price fluctuations as of the end of the business year immediately preceding the business year concerned, the greater of the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act as of that day and the total listed in the preceding item.
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### 第十三条（法人の輸出所得に関する経過規定） — Transitional Provisions Concerning Export Income of Corporations
caption: machine translation, not official
suppl-3361-40/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13
**第一項** 法人の旧法第五十五条の二第一項に規定する指定期間内の日を含む各事業年度の当該期間内における旧法第五十五条第一項各号に掲げる取引（以下この条において「輸出取引」という。）による収入金額の合計額が、旧法第五十五条の二第二項に規定する基準輸出金額に当該事業年度の当該指定期間の月数を乗じてこれを十二で除して計算した金額をこえる場合における当該事業年度の輸出取引に係る同条第一項各号に掲げる金額の損金算入については、同条の規定は、なおその効力を有する。
suppl-3361-40/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-1
If the total revenue of a corporation from transactions listed in the items of Article 55, paragraph (1) of the Former Act (hereinafter referred to as "export transactions" in this Article) conducted, in each business year that includes a day within the designated period prescribed in Article 55-2, paragraph (1) of the Former Act, within that period exceeds the amount calculated by multiplying the base export amount prescribed in Article 55-2, paragraph (2) of the Former Act by the number of months of that designated period falling within that business year and dividing the product by 12, the provisions of that Article remain in force with respect to the inclusion in deductible expenses of the amounts listed in the items of paragraph (1) of that Article relating to export transactions in that business year.
machine translation, not official
**第二項** 法人の施行日以後に終了する事業年度において前項の規定によりその効力を有するものとされる旧法第五十五条の二第一項の規定により損金に算入される金額は、法人税法の一部を改正する法律（昭和三十六年法律第三十六号）による改正後の法人税法第十七条の二第一項及び第二項の規定の適用については、これらの規定に規定する所得等の金額に含まれるものとする。
suppl-3361-40/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-2
The amount included in deductible expenses pursuant to the provisions of Article 55-2, paragraph (1) of the Former Act that remain in force pursuant to the provisions of the preceding paragraph in a business year of a corporation ending on or after the Effective Date is, for the purpose of applying the provisions of Article 17-2, paragraphs (1) and (2) of the Corporation Tax Act as amended by the Act Partially Amending the Corporation Tax Act (Act No. 36 of 1961), to be included in the amount of income, etc. prescribed in those provisions.
machine translation, not official
**第三項** 施行日前における旧法第五十五条第一項第三号又は第五号から第九号までに掲げる取引に関し旧法第五十五条の二第一項の規定により損金に算入した金額のうち旧法第五十六条に規定する証明がされなかつた物品の取引に係るものの益金算入については、同条の規定は、なおその効力を有する。
suppl-3361-40/art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-3
The provisions of Article 56 of the Former Act remain in force with respect to the inclusion in gross profit of the portion of the amounts included in deductible expenses pursuant to the provisions of Article 55-2, paragraph (1) of the Former Act with regard to transactions listed in Article 55, paragraph (1), item (iii) or items (v) through (ix) of the Former Act conducted before the Effective Date that relates to transactions in goods for which the certification prescribed in Article 56 of the Former Act was not made.
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**第四項** 法人の施行日以後に終了する事業年度において前項の規定によりその効力を有するものとされる旧法第五十六条の規定により益金に算入される金額は、法人税法の一部を改正する法律による改正後の法人税法第十七条の二第一項及び第二項の規定の適用については、同条第一項に規定する百分の十を乗じて計算した金額の算定の基礎となる所得等の金額及び同条第二項に規定する所得等の金額に含まれないものとする。
suppl-3361-40/art-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-4
The amount included in gross profit pursuant to the provisions of Article 56 of the Former Act that remain in force pursuant to the provisions of the preceding paragraph in a business year of a corporation ending on or after the Effective Date is, for the purpose of applying the provisions of Article 17-2, paragraphs (1) and (2) of the Corporation Tax Act as amended by the Act Partially Amending the Corporation Tax Act, not to be included in the amount of income, etc. serving as the basis for computing the amount calculated by multiplying by 10 percent as prescribed in paragraph (1) of that Article, or in the amount of income, etc. prescribed in paragraph (2) of that Article.
machine translation, not official
**第五項** 旧法第五十六条の二第一項に規定する法人について同項に規定する事由が生じた場合における更正の請求については、同条の規定は、なおその効力を有する。
suppl-3361-40/art-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-13/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-5
If the grounds prescribed in Article 56-2, paragraph (1) of the Former Act have arisen with regard to a corporation prescribed in that paragraph, the provisions of that Article remain in force with respect to requests for reassessment.
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**第六項** 法人が施行日前にした旧法第五十七条第一項各号に掲げる取引について同項に規定する証明がされたため同条第三項に規定する事由が生じた場合における当該取引に係る旧法第五十五条の二第一項各号に掲げる金額の損金算入については、旧法第五十七条第三項の規定は、なおその効力を有する。
suppl-3361-40/art-13/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-13/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-6
If, with regard to transactions listed in the items of Article 57, paragraph (1) of the Former Act that a corporation conducted before the Effective Date, the grounds prescribed in paragraph (3) of that Article have arisen because the certification prescribed in paragraph (1) of that Article was made, the provisions of Article 57, paragraph (3) of the Former Act remain in force with respect to the inclusion in deductible expenses of the amounts listed in the items of Article 55-2, paragraph (1) of the Former Act relating to those transactions.
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**第七項** 施行日前に旧法第五十五条第三項の規定により輸出取引に含まれないものとされた取引又は当該取引に係る輸出についてその対価として対外支払手段による支払があり、かつ、旧法第五十七条第六項に規定する証明があつた場合であつて、当該取引につき旧法第五十五条の二第一項の規定の適用があるべき場合における当該取引に係る旧法第五十七条第六項に規定する損金に算入されるべき金額に相当する金額の損金算入については、同項の規定は、なおその効力を有する。
suppl-3361-40/art-13/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-13/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-7
If, before the Effective Date, payment was made by foreign means of payment as consideration for a transaction deemed not to be included in export transactions pursuant to the provisions of Article 55, paragraph (3) of the Former Act, or for an export relating to that transaction, and the certification prescribed in Article 57, paragraph (6) of the Former Act was made, and the provisions of Article 55-2, paragraph (1) of the Former Act would have applied to that transaction, the provisions of Article 57, paragraph (6) of the Former Act remain in force with respect to the inclusion in deductible expenses of an amount equivalent to the amount to be included in deductible expenses as prescribed in that paragraph with regard to that transaction.
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### 第十六条（法人の資産の譲渡に関する経過規定） — Transitional Provisions Concerning the Transfer of Assets by Corporations
caption: machine translation, not official
suppl-3361-40/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-16
**第一項** 新法第六十四条及び第六十四条の二（これらの規定を新法第六十五条第三項において準用する場合を含む。）の規定は、施行日以後に新法第六十四条第一項又は第六十五条第一項の規定に該当することとなつた法人のこれらの規定に規定する資産の譲渡（消滅を含む。以下この条において同じ。）に係る法人税について適用し、同日前に旧法第六十四条第一項又は第六十五条第一項の規定に該当することとなつた法人のこれらの規定に規定する資産の譲渡に係る法人税については、なお従前の例による。
suppl-3361-40/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-16/par-1
The provisions of Articles 64 and 64-2 of the New Act (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act) apply to corporation tax on the transfer (including extinction; the same applies hereinafter in this Article) of assets prescribed in those provisions by a corporation that has come to fall under the provisions of Article 64, paragraph (1) or Article 65, paragraph (1) of the New Act on or after the Effective Date, and the provisions then in force continue to govern corporation tax on the transfer of assets prescribed in those provisions by a corporation that came to fall under the provisions of Article 64, paragraph (1) or Article 65, paragraph (1) of the Former Act before that date.
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## 附 則 昭和三六年三月三一日法律第四九号
suppl-3361-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-49 · https://japanlaw.org/l/332AC0000000026/suppl-3361-49
**第一項** この法律は、昭和三十六年四月一日から施行する。ただし、第十四条を削り、第十三条を第十四条とし、第十二条の二の次に一条を加える改正規定、第四十五条及び第四十六条の改正規定並びに第二章第四節中「第四款 その他の特例」を削り、第三十八条の二の次に二款及び款名を加える改正規定及び第六十五条の二の次に一款及び款名を加える改正規定中低開発地域工業開発地区として指定された地区に係る部分は低開発地域工業開発促進法（昭和三十六年法律第二百十六号）の施行の日から、第十八条及び第五十二条の改正規定並びに第六十七条の前に節名及び二条を加える改正規定中鉱工業技術研究組合に係る部分は鉱工業技術研究組合法（昭和三十六年法律第八十一号）の施行の日から、第六十六条の次に一節を加える改正規定中農業協同組合に係る部分及び第八十一条の次に一条を加える改正規定は農業協同組合合併助成法（昭和三十六年法律第四十八号）の施行の日から施行する。
suppl-3361-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-49/par-1
This Act comes into effect on April 1, 1961; provided, however, that the provisions deleting Article 14, renumbering Article 13 as Article 14 and adding one Article after Article 12-2, the provisions amending Articles 45 and 46, and the provisions in Chapter II, Section 4 deleting "Subsection 4 Other Special Provisions" and adding two Subsections and Subsection titles after Article 38-2 and the provisions adding one Subsection and a Subsection title after Article 65-2, insofar as they concern districts designated as underdeveloped region industrial development districts, come into effect on the date on which the Act on Promotion of Industrial Development in Underdeveloped Regions (Act No. 216 of 1961) comes into effect; the provisions amending Articles 18 and 52 and the provisions adding a Section title and two Articles before Article 67, insofar as they concern mining and manufacturing technology research associations, come into effect on the date on which the Research and Development Partnerships Act (Act No. 81 of 1961) comes into effect; and the provisions adding one Section after Article 66, insofar as they concern agricultural cooperatives, and the provisions adding one Article after Article 81 come into effect on the date on which the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 48 of 1961) comes into effect.
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**第二項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、昭和三十六年分以後の所得税について適用する。
suppl-3361-49/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-49/par-2
The provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1961 and subsequent years.
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**第三項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和二十二年法律第二十八号）第一条第二項に規定する人格のない社団等を含む。以下同じ。）の昭和三十六年四月一日以後に終了する事業年度分の法人税について適用する。
suppl-3361-49/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-49/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-49/par-3
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 1, paragraph (2) of the Corporation Tax Act (Act No. 28 of 1947); the same applies hereinafter) for business years ending on or after April 1, 1961.
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**第四項** 新法第六十五条の三及び第六十五条の四の規定は、昭和三十六年四月一日以後に新法第六十五条の三第一項各号に規定する土地等の買取り又は譲渡がされた場合における当該土地等の譲渡に係る法人税について適用する。
suppl-3361-49/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-49/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3361-49/par-4
The provisions of Articles 65-3 and 65-4 of the New Act apply to corporation tax on the transfer of land, etc. in the case where the purchase or transfer of land, etc. prescribed in the items of Article 65-3, paragraph (1) of the New Act is made on or after April 1, 1961.
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**第五項** 新法第六十六条の二から第六十六条の四まで（新法第六十六条の二第一項第三号及び第四号に規定する法人に係る部分に限る。）及び新法第六十六条の五（新法第六十六条の二第一項第三号に規定する法人に係る部分に限る。）の規定は、これらの法人が昭和三十六年四月一日以後に同項第三号又は第四号に規定する勧告又は認可を受けて合併する場合について適用する。
suppl-3361-49/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-49/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3361-49/par-5
The provisions of Articles 66-2 through 66-4 of the New Act (limited to the portions concerning the corporations prescribed in Article 66-2, paragraph (1), items (iii) and (iv) of the New Act) and Article 66-5 of the New Act (limited to the portion concerning the corporations prescribed in Article 66-2, paragraph (1), item (iii) of the New Act) apply in the case where those corporations merge on or after April 1, 1961 upon receiving the recommendation or authorization prescribed in item (iii) or item (iv) of that paragraph.
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**第六項** 新法第八十一条（同条に規定する勧告又は指示によつてされる同条各号に掲げる事項に係る登録税に係る部分に限る。）の規定は、昭和三十六年四月一日以後に行なわれる当該勧告又は指示によつてされる当該事項に係る登録税について適用し、同日前に行なわれた改正前の租税特別措置法第八十一条に規定する勧告又は指示によつてされる同条各号に掲げる事項に係る登録税については、なお従前の例による。
suppl-3361-49/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-49/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3361-49/par-6
The provisions of Article 81 of the New Act (limited to the portion concerning registration tax on the matters listed in the items of that Article that are carried out on the basis of the recommendation or instruction prescribed in that Article) apply to registration tax on those matters carried out on the basis of such a recommendation or instruction given on or after April 1, 1961, and the provisions then in force continue to govern registration tax on the matters listed in the items of Article 81 of the Act on Special Measures Concerning Taxation prior to amendment that are carried out on the basis of the recommendation or instruction prescribed in that Article given before that date.
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## 附 則 昭和三六年六月一日法律第一〇九号
suppl-3361-109 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-109 · https://japanlaw.org/l/332AC0000000026/suppl-3361-109
**第一項** この法律は、公布の日から施行する。
suppl-3361-109/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-109/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-109/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和三六年六月一日法律第一一〇号
suppl-3361-110 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-110 · https://japanlaw.org/l/332AC0000000026/suppl-3361-110
**第一項** この法律は、公布の日から施行する。
suppl-3361-110/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-110/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和三六年一一月一三日法律第二一六号
suppl-3361-216 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-216 · https://japanlaw.org/l/332AC0000000026/suppl-3361-216
**第一項** この法律は、公布の日から施行する。
suppl-3361-216/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-216/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-216/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和三六年一一月二五日法律第二三七号
suppl-3361-237 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-237 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237
**第一項** この法律は、公布の日から施行する。ただし、第十三条、第三十八条の三第四項及び第四十五条の改正規定は、産炭地域振興臨時措置法（昭和三十六年法律第二百十九号）の施行の日から施行する。
suppl-3361-237/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-237/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions amending Article 13, Article 38-3, paragraph (4) and Article 45 come into effect on the date on which the Act on Temporary Measures for the Promotion of Coal-Producing Areas (Act No. 219 of 1961) comes into effect.
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**第二項** 改正後の租税特別措置法（以下「新法」という。）第二十三条の二第一項及び第二十三条の三第一項に規定する固定資産には、これらの規定に規定する年における事業所得の計算上必要な経費に算入する減価償却費の額の計算に関し次に掲げる法律の規定の適用を受ける固定資産は、含まれないものとする。
suppl-3361-237/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-237/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237/par-2
Fixed assets prescribed in Article 23-2, paragraph (1) and Article 23-3, paragraph (1) of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") are not to include fixed assets to which the provisions of the following Acts apply with regard to the calculation of the amount of depreciation expenses to be included in necessary expenses in calculating business income for the year prescribed in those provisions:
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**一** 新法附則第五条第二項又は第五項の規定によりその効力を有するものとされる旧租税特別措置法（昭和二十一年法律第十五号）第五条の五又は第二十一条の二第一項
suppl-3361-237/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-237/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237/par-2/item-1
Article 5-5 or Article 21-2, paragraph (1) of the former Act on Special Measures Concerning Taxation (Act No. 15 of 1946), which remain in force pursuant to the provisions of Article 5, paragraph (2) or paragraph (5) of the Supplementary Provisions of the New Act;
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**二** 租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号。以下「改正法」という。）附則第三条第一項、第三項若しくは第四項又は同条第二項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第十条若しくは第十一条
suppl-3361-237/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-237/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237/par-2/item-2
Article 10 or Article 11 of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 40 of 1961; hereinafter referred to as the "Amending Act"), which remain in force pursuant to the provisions of Article 3, paragraph (1), (3) or (4) or paragraph (2) of that Article of the Supplementary Provisions of the Amending Act.
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**第三項** 新法第五十七条の三第一項及び第五十七条の四第一項に規定する固定資産には、これらの規定に規定する事業年度における償却額の計算に関し次に掲げる法律の規定の適用を受ける固定資産は、含まれないものとする。
suppl-3361-237/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-237/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237/par-3
Fixed assets prescribed in Article 57-3, paragraph (1) and Article 57-4, paragraph (1) of the New Act are not to include fixed assets to which the provisions of the following Acts apply with regard to the calculation of the amount of depreciation for the business year prescribed in those provisions:
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**一** 新法附則第十二条第二項、第五項又は第七項の規定によりその効力を有するものとされる旧租税特別措置法第五条の六、第七条の五又は第二十一条の二第二項
suppl-3361-237/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-237/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237/par-3/item-1
Article 5-6, Article 7-5 or Article 21-2, paragraph (2) of the former Act on Special Measures Concerning Taxation, which remain in force pursuant to the provisions of Article 12, paragraph (2), (5) or (7) of the Supplementary Provisions of the New Act;
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**二** 改正法附則第十一条第一項、第三項若しくは第四項又は同条第二項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第四十二条、第四十三条若しくは第四十五条
suppl-3361-237/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-237/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237/par-3/item-2
Article 42, Article 43 or Article 45 of the Act on Special Measures Concerning Taxation prior to amendment by the Amending Act, which remain in force pursuant to the provisions of Article 11, paragraph (1), (3) or (4) or paragraph (2) of that Article of the Supplementary Provisions of the Amending Act.
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## 附 則 昭和三七年三月三一日法律第四六号
suppl-3371-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-46 · https://japanlaw.org/l/332AC0000000026/suppl-3371-46
**第一項** この法律は、昭和三十七年四月一日から施行する。
suppl-3371-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-46/par-1
This Act comes into effect on April 1, 1962.
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**第二項** 改正後の租税特別措置法（以下「新法」という。）第三条第五項及び第七項（新法第九条第二項において準用する場合を含む。）並びに新法第二十八条第一項の規定は、昭和三十七年七月一日以後に支払を受けるべき利子所得、配当所得又は同項に規定する使用料について適用し、同日前に支払を受けるべき利子所得、配当所得又は当該使用料については、なお従前の例による。
suppl-3371-46/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3371-46/par-2
The provisions of Article 3, paragraphs (5) and (7) of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") (including as applied mutatis mutandis pursuant to Article 9, paragraph (2) of the New Act) and Article 28, paragraph (1) of the New Act apply to interest income, dividend income or royalties prescribed in that paragraph that are to be received on or after July 1, 1962, and the provisions then in force continue to govern interest income, dividend income or such royalties that were to be received before that date.
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**第三項** 新法第七条及び第六十六条の七の規定は、昭和三十七年一月一日以後支払を受けるべきこれらの規定に規定する利子について適用する。
suppl-3371-46/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-46/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3371-46/par-3
The provisions of Articles 7 and 66-7 of the New Act apply to interest prescribed in those provisions that is to be received on or after January 1, 1962.
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**第五項** 新法第二十一条から第二十三条の三まで及び第五十五条から第五十七条の四までの規定は、昭和三十七年四月一日以後に行なわれる新法第二十一条第一項又は第五十五条第一項に規定する輸出取引及び新法第二十一条の三第一項又は第五十五条の三第一項に規定する技術輸出取引（これらの取引のうち新法第二十一条第一項第一号又は第五十五条第一項第一号に規定する工業所有権等の提供を目的とするもの（以下この項において「工業所有権等の輸出取引」という。）については、当該取引で同日以後の収入金額に係る部分）について適用し、同日前に行なわれたこれらの取引（工業所有権等の輸出取引については、当該取引で同日前の収入金額に係る部分）については、なお従前の例による。
suppl-3371-46/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-46/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3371-46/par-5
The provisions of Articles 21 through 23-3 and Articles 55 through 57-4 of the New Act apply to export transactions prescribed in Article 21, paragraph (1) or Article 55, paragraph (1) of the New Act and technology export transactions prescribed in Article 21-3, paragraph (1) or Article 55-3, paragraph (1) of the New Act that are conducted on or after April 1, 1962 (or, for those of these transactions whose purpose is the provision of industrial property rights, etc. prescribed in Article 21, paragraph (1), item (i) or Article 55, paragraph (1), item (i) of the New Act (hereinafter referred to as "export transactions of industrial property rights, etc." in this paragraph), the portion of those transactions relating to revenue on or after that date), and the provisions then in force continue to govern these transactions conducted before that date (or, for export transactions of industrial property rights, etc., the portion of those transactions relating to revenue before that date).
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**第七項** 新法第三十条の規定は、昭和三十七年分以後の山林所得に係る所得税について適用し、昭和三十六年分以前の山林所得に係る所得税については、なお従前の例による。
suppl-3371-46/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-46/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3371-46/par-7
The provisions of Article 30 of the New Act apply to income tax on timber income for 1962 and subsequent years, and the provisions then in force continue to govern income tax on timber income for 1961 and prior years.
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**第八項** 新法第三十一条から第三十三条まで、第三十四条から第三十八条の五まで及び第六十四条から第六十五条の三までの規定は、昭和三十七年四月一日以後に、これらの規定に該当する資産の譲渡（新法第三十一条第三項若しくは第六十四条第二項の規定により収用等による譲渡があつたものとされる行為その他これらの規定において譲渡に含まれるものとする行為を含む。）が行なわれた資産に係る所得税又は法人税について適用し、同日前に当該譲渡が行なわれた資産に係る所得税又は法人税については、なお従前の例による。
suppl-3371-46/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-46/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3371-46/par-8
The provisions of Articles 31 through 33, Articles 34 through 38-5 and Articles 64 through 65-3 of the New Act apply to income tax or corporation tax on assets for which a transfer falling under those provisions (including an act deemed to constitute a transfer through expropriation, etc. pursuant to the provisions of Article 31, paragraph (3) or Article 64, paragraph (2) of the New Act and any other act to be included in transfers under those provisions) was made on or after April 1, 1962, and the provisions then in force continue to govern income tax or corporation tax on assets for which that transfer was made before that date.
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**第十項** 新法第四十条第四項の規定は、昭和三十七年四月一日以後に同項に規定する通知があつた場合について適用する。
suppl-3371-46/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-46/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3371-46/par-10
The provisions of Article 40, paragraph (4) of the New Act apply in the case where the notice prescribed in that paragraph is given on or after April 1, 1962.
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**第十一項** 新法第七十四条及び第七十五条の規定は、昭和三十七年四月一日以後の登記に係る登録税について適用する。
suppl-3371-46/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-46/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3371-46/par-11
The provisions of Articles 74 and 75 of the New Act apply to registration tax on registrations made on or after April 1, 1962.
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**第十二項** 新法第七十九条及び第七十九条の二の規定は、昭和三十七年四月一日以後の登記に係る登録税について適用し、同日前の登記に係る登録税については、なお従前の例による。
suppl-3371-46/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-46/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3371-46/par-12
The provisions of Articles 79 and 79-2 of the New Act apply to registration tax on registrations made on or after April 1, 1962, and the provisions then in force continue to govern registration tax on registrations made before that date.
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**第十三項** 新法第八十一条の二の規定中漁業協同組合に係る部分は、漁業協同組合整備促進法第十四条第一項の規定による勧告を昭和三十七年四月一日以後に受けて合併した漁業協同組合のする登記に係る登録税について適用する。
suppl-3371-46/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-46/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3371-46/par-13
The portion of the provisions of Article 81-2 of the New Act concerning fishery cooperatives applies to registration tax on registrations made by a fishery cooperative that has merged upon receiving, on or after April 1, 1962, a recommendation under the provisions of Article 14, paragraph (1) of the Act on Promotion of Consolidation of Fishery Cooperatives.
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**第十四項** 新法第八十四条の二の規定は、昭和三十七年四月一日以後に払い込み、又は売出しが満了した農林債券又は商工債券の登記に係る登録税について適用する。
suppl-3371-46/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-46/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3371-46/par-14
The provisions of Article 84-2 of the New Act apply to registration tax on registrations of agriculture and forestry bonds or commerce and industry bonds that were paid in, or the public sale of which was completed, on or after April 1, 1962.
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**第十五項** 新法第九十二条の規定は、昭和三十七年四月一日以後に領収する航空機の旅客運賃に係る通行税について適用し、同日前に領収した当該運賃に係る通行税については、なお従前の例による。
suppl-3371-46/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-46/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3371-46/par-15
The provisions of Article 92 of the New Act apply to travel tax on air passenger fares received on or after April 1, 1962, and the provisions then in force continue to govern travel tax on such fares received before that date.
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## 附 則 昭和三七年三月三一日法律第四七号
suppl-3371-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-47 · https://japanlaw.org/l/332AC0000000026/suppl-3371-47
**第一項** この法律は、昭和三十七年四月一日から施行する。
suppl-3371-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-47/par-1
This Act comes into effect on April 1, 1962.
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## 附 則 昭和三七年三月三一日法律第四八号
suppl-3371-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-48 · https://japanlaw.org/l/332AC0000000026/suppl-3371-48
### 第一条（施行期日） — Effective Date
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suppl-3371-48/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-48/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-48/art-1
**第一項** この法律は、昭和三十七年四月一日から施行する。
suppl-3371-48/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-48/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-48/art-1/par-1
This Act comes into effect on April 1, 1962.
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### 第二十四条（租税特別措置法の一部改正に伴う経過規定） — Transitional Provisions Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-3371-48/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-48/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-3371-48/art-24
**第一項** 施行日前に旧法第十三条第一項第一号の規定により物品税の免除を受けた物品で前条の規定による改正後の租税特別措置法第八十八条の二第一項に規定する政令で定める第二種の課税物品に該当するもの（政令で定めるものに限る。）については、これを同項の規定に該当する物品とみなして、同条第四項の規定を適用する。
suppl-3371-48/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-48/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-48/art-24/par-1
Goods that were exempted from commodity tax pursuant to the provisions of Article 13, paragraph (1), item (i) of the Former Act before the Effective Date and that fall under Class II taxable goods specified by Cabinet Order as prescribed in Article 88-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (limited to those specified by Cabinet Order) are deemed to be goods falling under the provisions of that paragraph, and the provisions of paragraph (4) of that Article apply to them.
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## 附 則 昭和三七年四月二日法律第六七号
suppl-3371-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67
### 第一条（施行期日） — Effective Date
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suppl-3371-67/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-1
**第一項** この法律は、昭和三十七年四月一日から施行する。
suppl-3371-67/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-1/par-1
This Act comes into effect on April 1, 1962.
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### 第二条（国税に関する一般的経過措置） — General Transitional Measures Concerning National Taxes
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suppl-3371-67/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-2
**第一項** 昭和三十七年四月一日（以下「施行日」という。）前にこの法律の施行前の国税に関する法律（以下「従前の税法」という。）の規定による国税の徴収のために改正前の国税徴収法（以下「旧国税徴収法」という。）第四十二条の規定により納税の告知をした場合における当該告知の指定納期限については、従前の例による。
suppl-3371-67/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-2/par-1
In the case where, before April 1, 1962 (hereinafter referred to as "the Effective Date"), a notice of tax payment was given pursuant to the provisions of Article 42 of the National Tax Collection Act prior to amendment (hereinafter referred to as the "Former National Tax Collection Act") for the collection of national tax under the provisions of the laws concerning national taxes in effect before this Act comes into effect (hereinafter referred to as the "Former Tax Laws"), the provisions then in force govern the designated due date for payment of that notice.
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**第二項** 施行日前に課した、又は課すべきであつた国税につき、施行日前に旧国税徴収法第四十二条の規定による納税の告知がされ、又は施行日以後に国税通則法（昭和三十七年法律第六十六号）第三十六条の規定による納税の告知がされた場合において、従前の税法の規定を適用するものとした場合に徴収すべき利子税額の計算の基礎となる期間の始期が施行日以後であるときは、当該期間の始期に該当する日の前日をもつて国税通則法第六十条第二項に規定する法定納期限とみなすものとし、当該国税につき従前の税法に利子税額の徴収に関する規定がなく、かつ、その納税の告知に係る指定された納期限が施行日以後であるときは、当該指定された納期限をもつて国税通則法第六十条第二項に規定する法定納期限とみなす。
suppl-3371-67/art-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-2/par-2
In the case where, with regard to national tax imposed or to have been imposed before the Effective Date, a notice of tax payment was given pursuant to the provisions of Article 42 of the Former National Tax Collection Act before the Effective Date, or a notice of tax payment is given pursuant to the provisions of Article 36 of the Act on General Rules for National Taxes (Act No. 66 of 1962) on or after the Effective Date, if the beginning of the period serving as the basis for calculating the amount of interest tax that would be collected if the provisions of the Former Tax Laws were applied falls on or after the Effective Date, the day preceding the day on which that period begins is to be deemed to be the statutory due date for payment prescribed in Article 60, paragraph (2) of the Act on General Rules for National Taxes, and if the Former Tax Laws contain no provisions on the collection of the amount of interest tax for that national tax and the due date for payment designated in the notice of tax payment falls on or after the Effective Date, that designated due date for payment is deemed to be the statutory due date for payment prescribed in Article 60, paragraph (2) of the Act on General Rules for National Taxes.
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**第三項** 施行日前に支払決定をし、又は未納の国税に充当した従前の税法の規定による国税の還付金又は国税に係る過誤納金につき、従前の税法の規定により加算すべき金額については、なお従前の例による。
suppl-3371-67/art-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-2/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-2/par-3
The provisions then in force continue to govern the amount to be added under the provisions of the Former Tax Laws to a refund of national tax under the provisions of the Former Tax Laws, or to an overpaid or erroneously paid amount of national tax, for which a decision to pay was made, or which was appropriated to unpaid national tax, before the Effective Date.
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### 第十五条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-3371-67/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-15
**第一項** 改正後の租税特別措置法（以下この条において「新法」という。）第三十三条の二、第三十六条、第三十八条の四、第三十八条の七、第三十八条の八又は第七十条の規定は、個人が施行日以後に新法第三十三条の二第一項各号、第三十六条第二項若しくは第三項各号、第三十八条の四第一項若しくは第二項各号、第三十八条の七第一項各号若しくは第三項、第三十八条の八第四項又は第七十条第一項若しくは第二項に規定する事実に該当することとなつた場合について適用し、個人が施行日前にこれらの事実に該当することとなつた場合については、この附則又は他の法律に別段の定めがある場合を除き、なお従前の例による。
suppl-3371-67/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-15/par-1
The provisions of Article 33-2, Article 36, Article 38-4, Article 38-7, Article 38-8 or Article 70 of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act" in this Article) apply in the case where an individual has come to fall under the facts prescribed in the items of Article 33-2, paragraph (1), the items of Article 36, paragraph (2) or paragraph (3), the items of Article 38-4, paragraph (1) or paragraph (2), the items of Article 38-7, paragraph (1) or Article 38-7, paragraph (3), Article 38-8, paragraph (4) or Article 70, paragraph (1) or paragraph (2) of the New Act on or after the Effective Date, and, except as otherwise provided in these Supplementary Provisions or other laws, the provisions then in force continue to govern the case where an individual came to fall under those facts before the Effective Date.
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**第二項** 新法第四十条第四項の規定は、施行日以後に同項に規定する決定の通知があつた場合について適用する。この場合においては、改正前の所得税法第五十四条（国税通則法附則第七条第一項の規定によりその例によることとされる場合を含む。）の規定による利子税額は、納付し、又は徴収することを要しない。
suppl-3371-67/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-15/par-2
The provisions of Article 40, paragraph (4) of the New Act apply in the case where the notice of the determination prescribed in that paragraph is given on or after the Effective Date. In this case, the amount of interest tax under the provisions of Article 54 of the Income Tax Act prior to amendment (including the cases where that Article is to be followed pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Act on General Rules for National Taxes) need not be paid or collected.
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**第三項** 新法第四十一条の七第一項の規定に該当する者に対する同項ただし書の規定の適用については、従前の税法（国税通則法附則第七条第一項又は第九条第一項の規定によりその例によることとされる場合を含む。）の規定により納付し、又は徴収される延滞加算税額、利子税額、過少申告加算税額又は重加算税額は、新法第四十一条の七第一項ただし書に規定する延滞税、利子税、過少申告加算税又は重加算税の額とみなす。
suppl-3371-67/art-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-15/par-3
With regard to the application of the proviso to Article 41-7, paragraph (1) of the New Act to a person falling under the provisions of that paragraph, the amount of delinquency additional tax, the amount of interest tax, the amount of penalty tax for understatement or the amount of heavy penalty tax paid or collected pursuant to the provisions of the Former Tax Laws (including the cases where those provisions are to be followed pursuant to the provisions of Article 7, paragraph (1) or Article 9, paragraph (1) of the Supplementary Provisions of the Act on General Rules for National Taxes) is deemed to be the amount of delinquent tax, interest tax, penalty tax for understatement or heavy penalty tax prescribed in the proviso to Article 41-7, paragraph (1) of the New Act.
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**第四項** 新法第五十六条の二第一項及び第五十七条第一項の規定は、法人（法人税法第一条第二項に規定する人格のない社団等を含む。以下この項において同じ。）の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-3371-67/art-15/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-15/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-15/par-4
The provisions of Article 56-2, paragraph (1) and Article 57, paragraph (1) of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 1, paragraph (2) of the Corporation Tax Act; the same applies hereinafter in this paragraph) for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date.
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**第五項** 施行日前に改正前の租税特別措置法第八十九条及び第九十条の規定により課した、又は課すべきであつた揮発油税及び地方道路税については、この附則又は他の法律に別段の定めがある場合を除き、なお従前の例による。
suppl-3371-67/art-15/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-15/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-15/par-5
Except as otherwise provided in these Supplementary Provisions or other laws, the provisions then in force continue to govern gasoline tax and local road tax imposed or to have been imposed before the Effective Date pursuant to the provisions of Articles 89 and 90 of the Act on Special Measures Concerning Taxation prior to amendment.
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### 第十九条（国税に関するその他の経過措置の政令への委任） — Delegation to Cabinet Order of Other Transitional Measures Concerning National Taxes
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suppl-3371-67/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-19
**第一項** 国税通則法附則及び前十八条に定めるもののほか、国税通則法及びこの法律第一章の施行に関し必要な経過措置は、政令で定める。
suppl-3371-67/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-19/par-1
Beyond what is provided for in the Supplementary Provisions of the Act on General Rules for National Taxes and the preceding 18 Articles, necessary transitional measures for the enforcement of the Act on General Rules for National Taxes and Chapter I of this Act are specified by Cabinet Order.
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## 附 則 昭和三七年四月二〇日法律第八二号
suppl-3371-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-82 · https://japanlaw.org/l/332AC0000000026/suppl-3371-82
### 第一条（施行期日） — Effective Date
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suppl-3371-82/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-82/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-82/art-1
**第一項** この法律は、昭和三十八年四月一日から施行する。
suppl-3371-82/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-82/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-82/art-1/par-1
This Act comes into effect on April 1, 1963.
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## 附 則 昭和三七年五月一六日法律第一三七号
suppl-3371-137 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-137 · https://japanlaw.org/l/332AC0000000026/suppl-3371-137
**第一項** この法律は、公布の日から施行する。
suppl-3371-137/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-137/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-137/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和三七年九月八日法律第一五二号
suppl-3371-152 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-152 · https://japanlaw.org/l/332AC0000000026/suppl-3371-152
### 第一条（施行期日） — Effective Date
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suppl-3371-152/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-152/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-152/art-1
**第一項** この法律は、昭和三十七年十二月一日（以下「施行日」という。）から施行する。
suppl-3371-152/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-152/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-152/art-1/par-1
This Act comes into effect on December 1, 1962 (hereinafter referred to as "the Effective Date").
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## 附 則 昭和三八年三月三一日法律第六五号
suppl-3381-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-65 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65
**第一項** この法律は、昭和三十八年四月一日から施行する。
suppl-3381-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-1
This Act comes into effect on April 1, 1963.
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**第二項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和三十八年分以後の所得税について適用し、昭和三十七年分以前の所得税については、なお従前の例による。
suppl-3381-65/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-65/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-2
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1963 and subsequent years, and the provisions then in force continue to govern income tax for 1962 and prior years.
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**第四項** 新法第三十一条から第三十三条まで、第三十五条から第三十八条の五まで及び第三十九条の規定は、昭和三十八年一月一日以後に行なわれたこれらの規定に該当する資産の譲渡（新法第三十一条第三項の規定により収用等による譲渡があつたものとされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）に係る所得税について適用し、同日前に行なわれた当該資産の譲渡に係る所得税については、なお従前の例による。
suppl-3381-65/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-65/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-4
The provisions of Articles 31 through 33, Articles 35 through 38-5 and Article 39 of the New Act apply to income tax on the transfer of assets falling under those provisions made on or after January 1, 1963 (including an act deemed to constitute a transfer through expropriation, etc. pursuant to the provisions of Article 31, paragraph (3) of the New Act and any other act deemed to be included in transfers under those provisions), and the provisions then in force continue to govern income tax on the transfer of such assets made before that date.
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**第九項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和二十二年法律第二十八号）第一条第二項に規定する人格のない社団等を含む。以下同じ。）の昭和三十八年四月一日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了する事業年度分の法人税については、なお従前の例による。
suppl-3381-65/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-65/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-9
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 1, paragraph (2) of the Corporation Tax Act (Act No. 28 of 1947); the same applies hereinafter) for business years ending on or after April 1, 1963, and the provisions then in force continue to govern corporation tax of a corporation for business years ending before that date.
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**第十項** 新法第六十四条から第六十五条の二まで及び第六十六条の規定は、昭和三十八年四月一日以後に行なわれたこれらの規定に該当する資産の譲渡（新法第六十四条第二項の規定により収用等による譲渡があつたものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）に係る法人税について適用し、同日前に行なわれた当該資産の譲渡に係る法人税については、この附則に別段の定めがあるものを除くほか、なお従前の例による。
suppl-3381-65/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-65/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-10
The provisions of Articles 64 through 65-2 and Article 66 of the New Act apply to corporation tax on the transfer of assets falling under those provisions made on or after April 1, 1963 (including an act deemed to constitute a transfer through expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the New Act and any other act deemed to be included in transfers under those provisions), and, except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern corporation tax on the transfer of such assets made before that date.
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**第十一項** 新法第六十五条の三の規定は、法人の昭和三十八年一月一日以後に終了する事業年度分の法人税について適用する。
suppl-3381-65/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-65/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-11
The provisions of Article 65-3 of the New Act apply to corporation tax of a corporation for business years ending on or after January 1, 1963.
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**第十五項** 昭和三十八年四月一日前に行なわれた旧法第六十五条の三第一項の規定に該当する資産の譲渡に係る法人税については、なお従前の例による。
suppl-3381-65/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-65/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-15
The provisions then in force continue to govern corporation tax on the transfer of assets falling under the provisions of Article 65-3, paragraph (1) of the Former Act made before April 1, 1963.
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**第十七項** 新法第六十六条の六の規定は、法人が昭和三十八年四月一日以後にした同条第一項の出資に係る法人税について適用し、同日前にした当該出資に係る法人税については、なお従前の例による。
suppl-3381-65/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-65/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-17
The provisions of Article 66-6 of the New Act apply to corporation tax on the capital contribution prescribed in paragraph (1) of that Article made by a corporation on or after April 1, 1963, and the provisions then in force continue to govern corporation tax on such capital contribution made before that date.
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**第十八項** 新法第七十条の二及び第七十条の三の規定は、昭和三十八年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。）により取得した財産に係る相続税について適用する。
suppl-3381-65/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-65/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-18
The provisions of Articles 70-2 and 70-3 of the New Act apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor) on or after January 1, 1963.
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**第十九項** 新法第八十一条の二の規定中農業協同組合及び漁業協同組合に係る部分の規定は、昭和三十八年四月一日以後に農業協同組合合併助成法（昭和三十六年法律第四十八号）第四条第二項の認定又は漁業協同組合整備促進法（昭和三十五年法律第六十一号）第十四条第一項の規定による勧告を受けて合併した農業協同組合又は漁業協同組合のする登記に係る登録税について適用し、同日前に当該認定又は勧告を受けて合併した農業協同組合又は漁業協同組合のする登記に係る登録税については、なお従前の例による。
suppl-3381-65/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-65/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-19
The portion of the provisions of Article 81-2 of the New Act concerning agricultural cooperatives and fishery cooperatives applies to registration tax on registrations made by an agricultural cooperative or fishery cooperative that, on or after April 1, 1963, received the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 48 of 1961) or a recommendation under the provisions of Article 14, paragraph (1) of the Act on Promotion of Consolidation of Fishery Cooperatives (Act No. 61 of 1960) and merged, and the provisions then in force continue to govern registration tax on registrations made by an agricultural cooperative or fishery cooperative that received that certification or recommendation and merged before that date.
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**第二十二項** 附則第四項の規定により従前の例によることとされる所得税（旧法第三十八条の三から第三十八条の五までの規定に係るものに限る。）又は附則第十五項若しくは附則第十七項の規定により従前の例によることとされる法人税については、附則第二十項の規定による改正前の中小企業振興資金等助成法第十四条第一項の規定による承認及び同条第二項に規定する証明並びに前項の規定による改正前の機械工業振興臨時措置法第十二条の三第一項の規定による承認及び同条第二項に規定する証明又は同法第十二条の二第四項に規定する証明は、この法律の施行後においても、なおその効力を有するものとする。
suppl-3381-65/par-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-65/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-22
With regard to income tax that is governed by the provisions then in force pursuant to the provisions of paragraph (4) of the Supplementary Provisions (limited to that relating to the provisions of Articles 38-3 through 38-5 of the Former Act) or corporation tax that is governed by the provisions then in force pursuant to the provisions of paragraph (15) or paragraph (17) of the Supplementary Provisions, the approval under the provisions of Article 14, paragraph (1) of the Act on Subsidies for Small and Medium-Sized Enterprise Promotion Funds, etc. prior to amendment by the provisions of paragraph (20) of the Supplementary Provisions and the certification prescribed in paragraph (2) of that Article, and the approval under the provisions of Article 12-3, paragraph (1) of the Act on Temporary Measures for the Promotion of the Machinery Industry prior to amendment by the provisions of the preceding paragraph and the certification prescribed in paragraph (2) of that Article or the certification prescribed in Article 12-2, paragraph (4) of that Act, are to remain in force even after this Act comes into effect.
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## 附 則 昭和三八年六月一〇日法律第一〇一号
suppl-3381-101 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-101 · https://japanlaw.org/l/332AC0000000026/suppl-3381-101
**第一項** この法律は、公布の日から施行する。
suppl-3381-101/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3381-101/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和三八年六月二一日法律第一〇八号
suppl-3381-108 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-108 · https://japanlaw.org/l/332AC0000000026/suppl-3381-108
**第一項** この法律は、公布の日から起算して二十日を経過した日から施行する。
suppl-3381-108/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-108/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3381-108/par-1
This Act comes into effect as of the day on which 20 days have elapsed from the date of promulgation.
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## 附 則 昭和三八年七月八日法律第一二四号
suppl-3381-124 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-124 · https://japanlaw.org/l/332AC0000000026/suppl-3381-124
### 第一条（施行期日） — Effective Date
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suppl-3381-124/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-124/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3381-124/art-1
**第一項** この法律は、公布の日から施行する。ただし、附則第十四条、附則第十六条及び附則第十七条の規定は、公布の日から起算して九月をこえない範囲内において政令で定める日から施行する。
suppl-3381-124/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-124/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3381-124/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 14, Article 16 and Article 17 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation.
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## 附 則 昭和三八年七月一一日法律第一三四号
suppl-3381-134 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-134 · https://japanlaw.org/l/332AC0000000026/suppl-3381-134
**第一項** この法律は、公布の日から施行する。
suppl-3381-134/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-134/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3381-134/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和三八年八月三日法律第一六八号
suppl-3381-168 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-168 · https://japanlaw.org/l/332AC0000000026/suppl-3381-168
**第一項** この法律は、公布の日から起算して三箇月をこえない範囲内において政令で定める日から施行する。
suppl-3381-168/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-168/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3381-168/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 昭和三九年三月三一日法律第二四号
suppl-3391-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24
### 第一条（施行期日） — Effective Date
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suppl-3391-24/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-1
**第一項** この法律は、昭和三十九年四月一日から施行する。
suppl-3391-24/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-1/par-1
This Act comes into effect on April 1, 1964.
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### 第二条（所得税の特例に関する経過規定の原則） — Principle of the Transitional Provisions Concerning Special Provisions on Income Tax
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suppl-3391-24/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和三十九年分以後の所得税について適用し、昭和三十八年分以前の所得税については、なお従前の例による。
suppl-3391-24/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1964 and subsequent years, and the provisions then in force continue to govern income tax for 1963 and prior years.
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### 第三条（証券投資信託の収益の分配に係る配当所得に関する経過規定） — Transitional Provisions Concerning Dividend Income from Distributions of Proceeds of Securities Investment Trusts
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suppl-3391-24/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-3
**第一項** 昭和三十九年四月一日（以下「施行日」という。）前に支払を受けるべきであつた証券投資信託の収益の分配に係る配当所得については、なお従前の例による。
suppl-3391-24/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-3/par-1
The provisions then in force continue to govern dividend income from distributions of proceeds of securities investment trusts that were to have been received before April 1, 1964 (hereinafter referred to as "the Effective Date").
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### 第四条（個人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation by Individuals
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suppl-3391-24/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-4
**第一項** 新法第十一条の規定は、個人が施行日以後に取得し、又は製作して事業の用に供した同条第一項に規定する合理化機械等の減価償却費の額の計算について適用し、個人が同日前に取得し、又は製作した改正前の租税特別措置法（以下「旧法」という。）第十一条第一項に規定する合理化機械等をその事業の用に供した場合における当該合理化機械等の減価償却費の額の計算については、なお従前の例による。
suppl-3391-24/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-4/par-1
The provisions of Article 11 of the New Act apply to the calculation of the amount of depreciation expenses of rationalization machinery, etc. prescribed in paragraph (1) of that Article that an individual has acquired or manufactured and used for business on or after the Effective Date, and the provisions then in force continue to govern the calculation of the amount of depreciation expenses of rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act") in the case where an individual uses for business that rationalization machinery, etc. which the individual acquired or manufactured before that date.
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**第二項** 個人が施行日前に取得し、又は製作した旧法第十二条第一項に規定する承認を受けた機械設備等又は同条第二項に規定する開発研究機械等をこれらの規定に規定する試験研究又は開発研究の用に供した場合における当該機械設備等又は開発研究機械等の減価償却費の額の計算については、なお従前の例による。
suppl-3391-24/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-4/par-2
The provisions then in force continue to govern the calculation of the amount of depreciation expenses of approved machinery and equipment, etc. prescribed in Article 12, paragraph (1) of the Former Act or machinery, etc. for development research prescribed in paragraph (2) of that Article in the case where an individual uses that machinery and equipment, etc. or machinery, etc. for development research, which the individual acquired or manufactured before the Effective Date, for the experimental research or development research prescribed in those provisions.
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**第三項** 新法第十五条の規定は、個人が施行日以後に取得し、又は製作して同条第一項に規定する新鉱床の探鉱の用に供した同項に規定する探鉱用機械設備の減価償却費の額の計算について適用し、個人が同日前に取得し、又は製作した旧法第十五条第一項に規定する探鉱用機械設備を同項に規定する新鉱床の探鉱の用に供した場合における当該探鉱用機械設備の減価償却費の額の計算については、なお従前の例による。
suppl-3391-24/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-4/par-3
The provisions of Article 15 of the New Act apply to the calculation of the amount of depreciation expenses of machinery and equipment for exploration prescribed in paragraph (1) of that Article that an individual has acquired or manufactured and used for the exploration of new mineral deposits prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern the calculation of the amount of depreciation expenses of machinery and equipment for exploration prescribed in Article 15, paragraph (1) of the Former Act in the case where an individual uses that machinery and equipment for exploration, which the individual acquired or manufactured before that date, for the exploration of new mineral deposits prescribed in that paragraph.
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**第四項** 新法第十八条の規定は、個人が施行日以後に支出した支出金について適用し、同日前に支出した支出金については、なお従前の例による。
suppl-3391-24/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-4/par-4
The provisions of Article 18 of the New Act apply to expenditures that an individual has made on or after the Effective Date, and the provisions then in force continue to govern expenditures made before that date.
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### 第六条（個人の輸出所得の特別控除額の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on the Amount of the Special Deduction for Export Income of Individuals
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suppl-3391-24/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-6
**第一項** 個人の旧法第二十一条の二第一項に規定する指定期間内の日の属する各年の当該指定期間内の輸出取引による収入金額の合計額が、同項に規定する基準輸出金額に当該個人がその年中において事業を営んでいた期間内の当該指定期間の月数を乗じてこれを十二で除して計算した金額をこえる場合その他当該個人が同項に規定する政令で定める場合に該当する場合における当該個人のその年の指定期間内の輸出取引については、同条の規定は、なおその効力を有する。
suppl-3391-24/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-6/par-1
If the total revenue of an individual from export transactions conducted, in each year that includes a day within the designated period prescribed in Article 21-2, paragraph (1) of the Former Act, within that designated period exceeds the amount calculated by multiplying the base export amount prescribed in that paragraph by the number of months of that designated period falling within the period during which the individual operated a business in that year and dividing the product by 12, or in any other case where the individual falls under the case specified by Cabinet Order prescribed in that paragraph, the provisions of that Article remain in force with respect to the individual's export transactions within the designated period in that year.
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### 第八条（輸出の証明がされない場合の総収入金額算入に関する経過規定） — Transitional Provisions Concerning Inclusion in Gross Revenue Where Export Is Not Certified
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suppl-3391-24/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-8
**第一項** 個人の施行日前における旧法第二十一条第一項第三号若しくは第五号から第九号までに掲げる取引又は旧法第二十一条の三第一項に規定する間接技術輸出取引に関し、旧法第二十一条第一項、第二十一条の二第一項又は第二十一条の三第一項の規定により必要な経費に算入した金額のうち旧法第二十二条に規定する証明がされなかつた物品又は旧法第二十一条第一項第一号に規定する工業所有権等の取引に係るものの総収入金額への算入については、旧法第二十二条の規定は、なおその効力を有する。
suppl-3391-24/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-8/par-1
The provisions of Article 22 of the Former Act remain in force with respect to the inclusion in gross revenue of the portion of the amounts included in necessary expenses pursuant to the provisions of Article 21, paragraph (1), Article 21-2, paragraph (1) or Article 21-3, paragraph (1) of the Former Act with regard to transactions listed in Article 21, paragraph (1), item (iii) or items (v) through (ix) of the Former Act or indirect technology export transactions prescribed in Article 21-3, paragraph (1) of the Former Act conducted by an individual before the Effective Date that relates to transactions in goods, or in industrial property rights, etc. prescribed in Article 21, paragraph (1), item (i) of the Former Act, for which the certification prescribed in Article 22 of the Former Act was not made.
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### 第九条（輸出取引となつた場合の個人の輸出所得の特別控除に関する経過規定） — Transitional Provisions Concerning the Special Deduction for Export Income of Individuals Where a Transaction Has Become an Export Transaction
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suppl-3391-24/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-9
**第一項** 個人が施行日前にした旧法第二十三条第一項各号に掲げる取引について同項に規定する証明がされた場合における当該取引については、同項から同条第五項までの規定は、なおその効力を有する。
suppl-3391-24/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-9/par-1
If the certification prescribed in Article 23, paragraph (1) of the Former Act has been made for transactions listed in the items of that paragraph that an individual conducted before the Effective Date, the provisions of that paragraph through paragraph (5) of that Article remain in force with respect to those transactions.
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**第二項** 施行日前に旧法第二十一条第二項（旧法第二十一条の三第三項において準用する場合を含む。）の規定により輸出取引に含まれないものとされた取引若しくは当該取引に係る輸出又は技術輸出取引に含まれないものとされた取引について、その対価として旧法第二十三条第六項に規定する対外支払手段による支払があり、かつ、同項に規定する証明があつた場合であつて、当該取引について旧法第二十一条第一項、第二十一条の二第一項又は第二十一条の三第一項の規定の適用があるべき場合における当該取引に係る旧法第二十三条第六項に規定する必要な経費に算入されるべき金額に相当する金額の必要な経費への算入については、同項の規定は、なおその効力を有する。
suppl-3391-24/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-9/par-2
If, before the Effective Date, payment was made by foreign means of payment prescribed in Article 23, paragraph (6) of the Former Act as consideration for a transaction deemed not to be included in export transactions pursuant to the provisions of Article 21, paragraph (2) of the Former Act (including as applied mutatis mutandis pursuant to Article 21-3, paragraph (3) of the Former Act), or for an export relating to that transaction, or for a transaction deemed not to be included in technology export transactions, and the certification prescribed in that paragraph was made, and the provisions of Article 21, paragraph (1), Article 21-2, paragraph (1) or Article 21-3, paragraph (1) of the Former Act would have applied to that transaction, the provisions of Article 23, paragraph (6) of the Former Act remain in force with respect to the inclusion in necessary expenses of an amount equivalent to the amount to be included in necessary expenses as prescribed in that paragraph with regard to that transaction.
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### 第十条（輸出取引がある場合の個人の特別償却に関する経過規定） — Transitional Provisions Concerning Special Depreciation by Individuals Having Export Transactions
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suppl-3391-24/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-10
**第一項** 個人の旧法第二十一条の二第一項に規定する指定期間内の日の属する各年の当該指定期間内の輸出取引及び技術輸出取引による収入金額の合計額が旧法第二十三条の二第一項に規定する指定期間に係る基準輸出金額をこえ、かつ、その年の同項に規定する輸出金額割合が同項に規定する基準輸出金額割合をこえる場合その他同項に規定する政令で定める場合に該当する場合における同項に規定する固定資産に係るその年の減価償却費として必要な経費に算入する金額の計算については、同条の規定は、なおその効力を有する。この場合において、個人の昭和三十九年分の所得税に対する同条の規定の適用については、同条第一項中「第十一条から第十七条まで」とあるのは「第十一条から第十七条まで又は租税特別措置法の一部を改正する法律（昭和三十九年法律第二十四号。以下「改正法」という。）による改正後の租税特別措置法第十一条から第十三条の二まで若しくは第十四条から第十七条まで」と、「同法」とあるのは「所得税法」とする。
suppl-3391-24/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-10/par-1
If the total revenue of an individual from export transactions and technology export transactions conducted, in each year that includes a day within the designated period prescribed in Article 21-2, paragraph (1) of the Former Act, within that designated period exceeds the base export amount for the designated period prescribed in Article 23-2, paragraph (1) of the Former Act and the export amount ratio prescribed in that paragraph for that year exceeds the base export amount ratio prescribed in that paragraph, or in any other case specified by Cabinet Order prescribed in that paragraph, the provisions of that Article remain in force with respect to the calculation of the amount to be included in necessary expenses as depreciation expenses for that year for fixed assets prescribed in that paragraph. In this case, with regard to the application of the provisions of that Article to income tax of an individual for 1964, the phrase "Articles 11 through 17" in paragraph (1) of that Article is deemed to be replaced with "Articles 11 through 17, or Articles 11 through 13-2 or Articles 14 through 17 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 24 of 1964; hereinafter referred to as the 'Amending Act')", and the phrase "that Act" with "the Income Tax Act".
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**第二項** 前項の規定によりその効力を有するものとされる旧法第二十三条の二第一項の規定の適用を受ける固定資産で、新法第十三条の三第一項の規定の適用を受けるものに対する同項及び同条第二項の規定の適用については、同条第一項中「第十三条まで」とあるのは「前条まで」と、「前条第一項の規定の適用を受けるときは、同項の規定を」とあるのは「租税特別措置法の一部を改正する法律（昭和三十九年法律第二十四号。以下「改正法」という。）附則第十条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第二十三条の二第一項の規定の適用を受けるときは、同項の規定を」と、「同法第十条第二項の規定により」とあるのは「所得税法第十条第二項の規定により」と、「前条第一項の規定の適用を受けるときは、同項の規定により計算される同項に規定する合計償却限度額」とあるのは「改正法附則第十条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第二十三条の二第一項の規定の適用を受けるときは、同項の規定により必要な経費に算入することができる減価償却費の限度額」と、同条第二項中「海外取引等に係る合計償却限度額に満たない場合」とあるのは「海外取引等に係る合計償却限度額（改正法附則第十条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第二十三条の二第一項の規定により必要な経費に算入することができる減価償却費の限度額のうち政令で定める金額を除く。）に満たない場合」とする。
suppl-3391-24/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-10/par-2
With regard to the application of the provisions of Article 13-3, paragraphs (1) and (2) of the New Act to fixed assets to which the provisions of Article 23-2, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, apply and to which the provisions of Article 13-3, paragraph (1) of the New Act apply, the phrase "through Article 13" in paragraph (1) of that Article is deemed to be replaced with "through the preceding Article"; the phrase "if the provisions of paragraph (1) of the preceding Article apply, the provisions of that paragraph" with "if the provisions of Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 24 of 1964; hereinafter referred to as the 'Amending Act'), which remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of that Act, apply, the provisions of that paragraph"; the phrase "pursuant to the provisions of Article 10, paragraph (2) of that Act" with "pursuant to the provisions of Article 10, paragraph (2) of the Income Tax Act"; the phrase "if the provisions of paragraph (1) of the preceding Article apply, the total depreciation limit prescribed in that paragraph calculated pursuant to the provisions of that paragraph" with "if the provisions of Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Amending Act, which remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act, apply, the limit on depreciation expenses that may be included in necessary expenses pursuant to the provisions of that paragraph"; and the phrase "is less than the total depreciation limit for overseas transactions, etc." in paragraph (2) of that Article with "is less than the total depreciation limit for overseas transactions, etc. (excluding the amount specified by Cabinet Order out of the limit on depreciation expenses that may be included in necessary expenses pursuant to the provisions of Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Amending Act, which remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act)".
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### 第十一条（輸出の証明がされない場合等の減価償却費の額の増減に関する経過規定） — Transitional Provisions Concerning Increase or Decrease in the Amount of Depreciation Expenses Where Export Is Not Certified, etc.
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suppl-3391-24/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-11
**第一項** 旧法第二十三条の三第一項各号に規定する個人が当該各号に掲げる場合に該当することとなつた場合におけるその該当することとなつた日の属する年の十二月三十一日において当該個人の有する同項に規定する固定資産に係るその年の減価償却費として必要な経費に算入する金額については、同条の規定は、なおその効力を有する。この場合においては、前条第一項後段の規定を準用する。
suppl-3391-24/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-11/par-1
In the case where an individual prescribed in the items of Article 23-3, paragraph (1) of the Former Act has come to fall under the case listed in any of those items, the provisions of that Article remain in force with respect to the amount to be included in necessary expenses as depreciation expenses for the year that includes the day on which the individual came to fall under that case for fixed assets prescribed in that paragraph that the individual holds as of December 31 of that year. In this case, the provisions of the second sentence of paragraph (1) of the preceding Article apply mutatis mutandis.
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**第二項** 前条第二項の規定は、前項の規定によりその効力を有するものとされる旧法第二十三条の三第一項の規定の適用を受ける固定資産で、新法第十三条の三第一項の規定の適用を受けるものに対し同項及び同条第二項の規定を適用する場合について準用する。この場合において、前条第二項中「附則第十条第一項」とあるのは「附則第十一条第一項」と、「改正前の租税特別措置法第二十三条の二第一項」とあるのは「改正前の租税特別措置法第二十三条の三第一項」と、「算入することができる減価償却費の限度額」とあるのは「算入される減価償却費の額」と読み替えるものとする。
suppl-3391-24/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-11/par-2
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis in the case where the provisions of Article 13-3, paragraphs (1) and (2) of the New Act are applied to fixed assets to which the provisions of Article 23-3, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, apply and to which the provisions of Article 13-3, paragraph (1) of the New Act apply. In this case, the phrase "Article 10, paragraph (1) of the Supplementary Provisions" in paragraph (2) of the preceding Article is deemed to be replaced with "Article 11, paragraph (1) of the Supplementary Provisions", the phrase "Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment" with "Article 23-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment", and the phrase "limit on depreciation expenses that may be included" with "amount of depreciation expenses to be included".
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### 第十三条（法人税の特例に関する経過規定の原則） — Principle of the Transitional Provisions Concerning Special Provisions on Corporation Tax
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suppl-3391-24/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-13
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和二十二年法律第二十八号）第一条第二項に規定する人格のない社団等を含む。以下同じ。）の施行日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了する事業年度分の法人税については、なお従前の例による。
suppl-3391-24/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-13/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 1, paragraph (2) of the Corporation Tax Act (Act No. 28 of 1947); the same applies hereinafter) for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years ending before that date.
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### 第十四条（配当等に充てた所得に対する法人税率の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on Corporation Tax Rates for Income Appropriated to Dividends, etc.
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suppl-3391-24/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-14
**第一項** 新法第四十二条の規定は、法人の施行日以後に開始する事業年度又は施行日前に開始し、昭和三十九年九月三十日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。ただし、同日前に開始し、同年九月三十日以後に終了する事業年度分の法人税に対する同条の規定の適用については、同条第一項中「百分の十九」とあるのは「百分の十九・五」と、「百分の二十二」とあるのは「百分の二十三」と、「百分の二十六」とあるのは「百分の二十七」とする。
suppl-3391-24/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-14/par-1
The provisions of Article 42 of the New Act apply to corporation tax of a corporation for business years beginning on or after the Effective Date, or beginning before the Effective Date and ending on or after September 30, 1964, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date; provided, however, that with regard to the application of the provisions of that Article to corporation tax for business years beginning before that date and ending on or after September 30 of that year, the phrase "19 percent" in paragraph (1) of that Article is deemed to be replaced with "19.5 percent", the phrase "22 percent" with "23 percent", and the phrase "26 percent" with "27 percent".
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### 第十五条（法人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation by Corporations
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suppl-3391-24/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-15
**第一項** 新法第四十三条の規定は、法人が施行日以後に取得し、又は製作して事業の用に供した同条第一項に規定する合理化機械等の償却範囲額の計算について適用し、法人が同日前に取得し、又は製作した旧法第四十三条第一項に規定する合理化機械等をその事業の用に供した場合における当該合理化機械等の償却範囲額の計算については、なお従前の例による。
suppl-3391-24/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-15/par-1
The provisions of Article 43 of the New Act apply to the calculation of the allowable depreciation amount of rationalization machinery, etc. prescribed in paragraph (1) of that Article that a corporation has acquired or manufactured and used for business on or after the Effective Date, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act in the case where a corporation uses for business that rationalization machinery, etc. which it acquired or manufactured before that date.
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**第二項** 法人が施行日前に取得し、又は製作した旧法第四十四条第一項に規定する承認を受けた機械設備等又は同条第二項に規定する開発研究機械等をこれらの規定に規定する試験研究又は開発研究の用に供した場合における当該機械設備等又は開発研究機械等の償却範囲額の計算については、なお従前の例による。
suppl-3391-24/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-15/par-2
The provisions then in force continue to govern the calculation of the allowable depreciation amount of approved machinery and equipment, etc. prescribed in Article 44, paragraph (1) of the Former Act or machinery, etc. for development research prescribed in paragraph (2) of that Article in the case where a corporation uses that machinery and equipment, etc. or machinery, etc. for development research, which it acquired or manufactured before the Effective Date, for the experimental research or development research prescribed in those provisions.
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**第三項** 新法第四十八条の規定は、法人が施行日以後に取得し、又は製作して同条第一項に規定する新鉱床の探鉱の用に供した同項に規定する探鉱用機械設備の償却範囲額の計算について適用し、法人が同日前に取得し、又は製作した旧法第四十八条第一項に規定する探鉱用機械設備を同項に規定する新鉱床の探鉱の用に供した場合における当該探鉱用機械設備の償却範囲額の計算については、なお従前の例による。
suppl-3391-24/art-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-15/par-3
The provisions of Article 48 of the New Act apply to the calculation of the allowable depreciation amount of machinery and equipment for exploration prescribed in paragraph (1) of that Article that a corporation has acquired or manufactured and used for the exploration of new mineral deposits prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment for exploration prescribed in Article 48, paragraph (1) of the Former Act in the case where a corporation uses that machinery and equipment for exploration, which it acquired or manufactured before that date, for the exploration of new mineral deposits prescribed in that paragraph.
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**第四項** 新法第五十二条の規定は、法人が施行日以後に支出した支出金について適用し、同日前に支出した支出金については、なお従前の例による。
suppl-3391-24/art-15/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-15/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-15/par-4
The provisions of Article 52 of the New Act apply to expenditures that a corporation has made on or after the Effective Date, and the provisions then in force continue to govern expenditures made before that date.
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### 第十七条（法人の輸出所得の特別控除額の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on the Amount of the Special Deduction for Export Income of Corporations
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suppl-3391-24/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-17
**第一項** 法人の旧法第五十五条の二第一項に規定する指定期間内の日を含む各事業年度の当該指定期間内の輸出取引による収入金額の合計額が同項に規定する指定期間に係る基準輸出金額をこえる場合その他当該法人が同項に規定する政令で定める場合に該当する場合における当該事業年度の指定期間内の輸出取引については、同条の規定は、なおその効力を有する。
suppl-3391-24/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-17/par-1
If the total revenue of a corporation from export transactions conducted, in each business year that includes a day within the designated period prescribed in Article 55-2, paragraph (1) of the Former Act, within that designated period exceeds the base export amount for the designated period prescribed in that paragraph, or in any other case where the corporation falls under the case specified by Cabinet Order prescribed in that paragraph, the provisions of that Article remain in force with respect to export transactions within the designated period in that business year.
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### 第十九条（輸出の証明がされない場合の益金算入に関する経過規定） — Transitional Provisions Concerning Inclusion in Gross Profit Where Export Is Not Certified
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suppl-3391-24/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-19
**第一項** 法人の施行日前における旧法第五十五条第一項第三号若しくは第五号から第九号までに掲げる取引又は旧法第五十五条の三第一項に規定する間接技術輸出取引に関し、旧法第五十五条第一項、第五十五条の二第一項又は第五十五条の三第一項の規定により損金に算入した金額のうち旧法第五十六条に規定する証明がされなかつた物品又は旧法第五十五条第一項第一号に規定する工業所有権等の取引に係るものの益金算入については、旧法第五十六条の規定は、なおその効力を有する。この場合において、法人の施行日以後に終了する事業年度分の法人税に対する同条第三項の規定の適用については、同項中「百分の十五」とあるのは、「百分の二十」とする。
suppl-3391-24/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-19/par-1
The provisions of Article 56 of the Former Act remain in force with respect to the inclusion in gross profit of the portion of the amounts included in deductible expenses pursuant to the provisions of Article 55, paragraph (1), Article 55-2, paragraph (1) or Article 55-3, paragraph (1) of the Former Act with regard to transactions listed in Article 55, paragraph (1), item (iii) or items (v) through (ix) of the Former Act or indirect technology export transactions prescribed in Article 55-3, paragraph (1) of the Former Act conducted by a corporation before the Effective Date that relates to transactions in goods, or in industrial property rights, etc. prescribed in Article 55, paragraph (1), item (i) of the Former Act, for which the certification prescribed in Article 56 of the Former Act was not made. In this case, with regard to the application of the provisions of paragraph (3) of that Article to corporation tax of a corporation for business years ending on or after the Effective Date, the phrase "15 percent" in that paragraph is deemed to be replaced with "20 percent".
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### 第二十条（基準輸出金額が減少した場合の更正の請求に関する経過規定） — Transitional Provisions Concerning Requests for Reassessment Where the Base Export Amount Has Decreased
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suppl-3391-24/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-20
**第一項** 旧法第五十六条の二第一項に規定する法人について同項に規定する事由が生じた場合における更正の請求については、同条の規定は、なおその効力を有する。
suppl-3391-24/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-20/par-1
If the grounds prescribed in Article 56-2, paragraph (1) of the Former Act have arisen with regard to a corporation prescribed in that paragraph, the provisions of that Article remain in force with respect to requests for reassessment.
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### 第二十一条（輸出取引となつた場合の法人の輸出所得の特別控除に関する経過規定） — Transitional Provisions Concerning the Special Deduction for Export Income of Corporations Where a Transaction Has Become an Export Transaction
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suppl-3391-24/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-21
**第一項** 法人が施行日前にした旧法第五十七条第一項各号に掲げる取引について同項に規定する証明がされた場合における当該取引については、同項から同条第四項までの規定は、なおその効力を有する。
suppl-3391-24/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-21/par-1
If the certification prescribed in Article 57, paragraph (1) of the Former Act has been made for transactions listed in the items of that paragraph that a corporation conducted before the Effective Date, the provisions of that paragraph through paragraph (4) of that Article remain in force with respect to those transactions.
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**第二項** 施行日前に旧法第五十五条第三項（旧法第五十五条の三第三項において準用する場合を含む。）の規定により輸出取引に含まれないものとされた取引若しくは当該取引に係る輸出又は技術輸出取引に含まれないものとされた取引について、その対価として旧法第五十七条第五項に規定する対外支払手段による支払があり、かつ、同項に規定する証明があつた場合であつて、当該取引について旧法第五十五条第一項、第五十五条の二第一項又は第五十五条の三第一項の規定の適用があるべき場合における当該取引に係る旧法第五十七条第五項に規定する損金に算入されるべき金額に相当する金額の損金算入については、同項の規定は、なおその効力を有する。
suppl-3391-24/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-21/par-2
If, before the Effective Date, payment was made by foreign means of payment prescribed in Article 57, paragraph (5) of the Former Act as consideration for a transaction deemed not to be included in export transactions pursuant to the provisions of Article 55, paragraph (3) of the Former Act (including as applied mutatis mutandis pursuant to Article 55-3, paragraph (3) of the Former Act), or for an export relating to that transaction, or for a transaction deemed not to be included in technology export transactions, and the certification prescribed in that paragraph was made, and the provisions of Article 55, paragraph (1), Article 55-2, paragraph (1) or Article 55-3, paragraph (1) of the Former Act would have applied to that transaction, the provisions of Article 57, paragraph (5) of the Former Act remain in force with respect to the inclusion in deductible expenses of an amount equivalent to the amount to be included in deductible expenses as prescribed in that paragraph with regard to that transaction.
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### 第二十二条（基準輸出金額が増加した場合の益金算入に関する経過規定） — Transitional Provisions Concerning Inclusion in Gross Profit Where the Base Export Amount Has Increased
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suppl-3391-24/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-22
**第一項** 旧法第五十七条の二第一項に規定する法人について同項に規定する事由が生じた場合における同項に規定する控除した金額の益金算入については、同条の規定は、なおその効力を有する。
suppl-3391-24/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-22/par-1
If the grounds prescribed in Article 57-2, paragraph (1) of the Former Act have arisen with regard to a corporation prescribed in that paragraph, the provisions of that Article remain in force with respect to the inclusion in gross profit of the deducted amount prescribed in that paragraph.
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### 第二十三条（輸出取引がある場合の法人の特別償却に関する経過規定） — Transitional Provisions Concerning Special Depreciation by Corporations Having Export Transactions
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suppl-3391-24/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-23
**第一項** 法人の旧法第五十五条の二第一項に規定する指定期間内の日を含む各事業年度の当該指定期間内の輸出取引及び技術輸出取引による収入金額の合計額が旧法第五十七条の三第一項に規定する指定期間に係る基準輸出金額をこえ、かつ、当該事業年度の同項に規定する輸出金額割合が同項に規定する基準輸出金額割合をこえる場合その他当該法人が同項に規定する政令で定める場合に該当する場合における同項に規定する固定資産に係る当該事業年度の償却範囲額の計算については、同条の規定は、なおその効力を有する。この場合において、法人の施行日以後に終了する事業年度分の法人税に対する同条の規定の適用については、同条第一項中「第四十三条から第五十一条まで」とあるのは、「第四十三条から第五十一条まで又は改正法による改正後の租税特別措置法第四十三条から第四十六条まで若しくは第四十七条から第五十一条まで」とする。
suppl-3391-24/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-23/par-1
If the total revenue of a corporation from export transactions and technology export transactions conducted, in each business year that includes a day within the designated period prescribed in Article 55-2, paragraph (1) of the Former Act, within that designated period exceeds the base export amount for the designated period prescribed in Article 57-3, paragraph (1) of the Former Act and the export amount ratio prescribed in that paragraph for that business year exceeds the base export amount ratio prescribed in that paragraph, or in any other case where the corporation falls under the case specified by Cabinet Order prescribed in that paragraph, the provisions of that Article remain in force with respect to the calculation of the allowable depreciation amount for that business year of fixed assets prescribed in that paragraph. In this case, with regard to the application of the provisions of that Article to corporation tax of a corporation for business years ending on or after the Effective Date, the phrase "Articles 43 through 51" in paragraph (1) of that Article is deemed to be replaced with "Articles 43 through 51, or Articles 43 through 46 or Articles 47 through 51 of the Act on Special Measures Concerning Taxation as amended by the Amending Act".
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**第二項** 前項の規定によりその効力を有するものとされる旧法第五十七条の三第一項の規定の適用を受ける固定資産で、新法第四十六条の二第一項の規定の適用を受けるものに対する同項の規定の適用については、同項中「第四十五条まで」とあるのは「前条まで」と、「前条の規定」とあるのは「改正法附則第二十三条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第五十七条の三の規定」と、「三分の一に相当する金額」とあるのは「割合を乗じて計算した金額」とする。
suppl-3391-24/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-23/par-2
With regard to the application of the provisions of Article 46-2, paragraph (1) of the New Act to fixed assets to which the provisions of Article 57-3, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, apply and to which the provisions of Article 46-2, paragraph (1) of the New Act apply, the phrase "through Article 45" in that paragraph is deemed to be replaced with "through the preceding Article", the phrase "the provisions of the preceding Article" with "the provisions of Article 57-3 of the Act on Special Measures Concerning Taxation prior to amendment by the Amending Act, which remain in force pursuant to the provisions of Article 23, paragraph (1) of the Supplementary Provisions of the Amending Act", and the phrase "the amount equivalent to one-third" with "the amount calculated by multiplying by the ratio".
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### 第二十四条（輸出の証明がされない場合等の償却範囲額の増減に関する経過規定） — Transitional Provisions Concerning Increase or Decrease in the Allowable Depreciation Amount Where Export Is Not Certified, etc.
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suppl-3391-24/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-24
**第一項** 旧法第五十七条の四第一項各号に規定する法人が当該各号に掲げる場合に該当することとなつた場合におけるその該当することとなつた日を含む事業年度終了の日において当該法人の有する同項に規定する固定資産に係る当該事業年度の償却範囲額の計算については、同条の規定は、なおその効力を有する。この場合においては、前条第一項後段の規定を準用する。
suppl-3391-24/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-24/par-1
In the case where a corporation prescribed in the items of Article 57-4, paragraph (1) of the Former Act has come to fall under the case listed in any of those items, the provisions of that Article remain in force with respect to the calculation of the allowable depreciation amount for the business year that includes the day on which the corporation came to fall under that case of fixed assets prescribed in that paragraph that the corporation holds at the end of that business year. In this case, the provisions of the second sentence of paragraph (1) of the preceding Article apply mutatis mutandis.
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**第二項** 前項の規定によりその効力を有するものとされる旧法第五十七条の四第一項の規定の適用を受ける固定資産で、新法第四十六条の二の規定の適用を受けるものに対する同項の規定の適用については、同項中「第四十五条まで」とあるのは「前条まで」と、「前条の規定」とあるのは「改正法附則第二十四条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第五十七条の四の規定」と、「償却範囲額（同法及び同法に基づく命令の規定に定める償却不足額があるときは、当該償却不足額に相当する金額を控除した金額。以下この項において同じ。）と当該償却範囲額（当該固定資産について同条の規定の適用を受けるときは、同条第一項に規定する三分の一に相当する金額を控除した金額）に基準海外取引割合を乗じて計算した金額との合計額（その控除した償却不足額に相当する金額があるときは、当該金額を加算した金額）」とあるのは「償却範囲額と当該固定資産について同法第五十七条の三及び第五十七条の四の規定を適用しないで計算した場合の償却範囲額（法人税法及び同法に基づく命令の規定に定める償却不足額があるときは、当該償却不足額に相当する金額を控除した金額）に基準海外取引割合を乗じて計算した金額との合計額」とする。
suppl-3391-24/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-24/par-2
With regard to fixed assets to which the provisions of Article 57-4, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, apply and to which the provisions of Article 46-2 of the New Act apply, for the application of the provisions of that paragraph to them, the phrase "through Article 45" in that paragraph is deemed to be replaced with "through the preceding Article", the phrase "the provisions of the preceding Article" with "the provisions of Article 57-4 of the Act on Special Measures Concerning Taxation prior to amendment by the Amending Act, which remain in force pursuant to the provisions of Article 24, paragraph (1) of the Supplementary Provisions of the Amending Act", and the phrase "the sum of the allowable depreciation amount (where there is a depreciation shortfall prescribed in the provisions of that Act and orders based on that Act, the amount obtained by deducting the amount equivalent to that depreciation shortfall; the same applies hereinafter in this paragraph) and the amount calculated by multiplying that allowable depreciation amount (where the provisions of that Article apply to those fixed assets, the amount obtained by deducting the amount equivalent to one-third prescribed in paragraph (1) of that Article) by the base overseas transaction ratio (where there is an amount equivalent to the depreciation shortfall so deducted, the amount obtained by adding that amount)" with "the sum of the allowable depreciation amount and the amount calculated by multiplying the allowable depreciation amount calculated in the case where the provisions of Articles 57-3 and 57-4 of that Act are not applied to those fixed assets (where there is a depreciation shortfall prescribed in the provisions of the Corporation Tax Act and orders based on that Act, the amount obtained by deducting the amount equivalent to that depreciation shortfall) by the base overseas transaction ratio".
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### 第二十六条（合併等の場合の法人税の課税の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on Taxation on Corporation Tax in the Case of Merger, etc.
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suppl-3391-24/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-26
**第一項** 新法第六十六条の三の規定は、法人が施行日以後に新法第六十六条の二第一項の合併をした場合における法人税について適用し、同日前に旧法第六十六条の二第一項の合併をした場合における法人税については、なお従前の例による。
suppl-3391-24/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-26/par-1
The provisions of Article 66-3 of the New Act apply to corporation tax in the case where a corporation has carried out a merger prescribed in Article 66-2, paragraph (1) of the New Act on or after the Effective Date, and the provisions then in force continue to govern corporation tax in the case where a corporation carried out a merger prescribed in Article 66-2, paragraph (1) of the Former Act before that date.
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### 第二十七条（登録税に関する経過規定） — Transitional Provisions Concerning Registration Tax
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suppl-3391-24/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-27
**第一項** 新法第七十七条、第七十七条の二、第七十九条及び第八十条の二の規定は、施行日以後の登記に係る登録税について適用し、同日前の登記に係る登録税については、なお従前の例による。
suppl-3391-24/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-27/par-1
The provisions of Articles 77, 77-2, 79 and 80-2 of the New Act apply to registration tax on registrations made on or after the Effective Date, and the provisions then in force continue to govern registration tax on registrations made before that date.
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## 附 則 昭和三九年五月一九日法律第八二号
suppl-3391-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-82 · https://japanlaw.org/l/332AC0000000026/suppl-3391-82
**第一項** この法律は、公布の日から施行する。
suppl-3391-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-82/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和三九年七月三日法律第一四五号
suppl-3391-145 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-145 · https://japanlaw.org/l/332AC0000000026/suppl-3391-145
**第一項** この法律は、公布の日から起算して六箇月をこえ一年をこえない範囲内において政令で定める日から施行する。
suppl-3391-145/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-145/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-145/par-1
This Act comes into effect on the date specified by Cabinet Order within a period exceeding six months but not exceeding one year from the date of promulgation.
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## 附 則 昭和三九年七月六日法律第一五二号
suppl-3391-152 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-152 · https://japanlaw.org/l/332AC0000000026/suppl-3391-152
### 第一条（施行期日） — Effective Date
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suppl-3391-152/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-152/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-152/art-1
**第一項** この法律は、昭和三十九年十月一日（以下「施行日」という。）から施行する。
suppl-3391-152/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-152/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-152/art-1/par-1
This Act comes into effect on October 1, 1964 (hereinafter referred to as "the Effective Date").
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## 附 則 昭和三九年七月一〇日法律第一六八号
suppl-3391-168 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-168 · https://japanlaw.org/l/332AC0000000026/suppl-3391-168
**第一項** この法律は、新法の施行の日（昭和四十年四月一日）から施行する。
suppl-3391-168/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-168/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-168/par-1
This Act comes into effect on the date on which the New Act comes into effect (April 1, 1965).
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## 附 則 昭和四〇年三月三一日法律第三二号
suppl-3401-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32
### 第一条（施行期日） — Effective Date
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suppl-3401-32/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-1
**第一項** この法律は、昭和四十年四月一日から施行する。
suppl-3401-32/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-1/par-1
This Act comes into effect on April 1, 1965.
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### 第二条（所得税の特例に関する経過規定の原則） — Principle of the Transitional Provisions Concerning Special Provisions on Income Tax
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suppl-3401-32/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和四十年分以後の所得税について適用し、昭和三十九年分以前の所得税については、なお従前の例による。
suppl-3401-32/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1965 and subsequent years, and the provisions then in force continue to govern income tax for 1964 and prior years.
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### 第三条（利子所得に関する経過規定） — Transitional Provisions Concerning Interest Income
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suppl-3401-32/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-3
**第一項** 昭和四十年四月一日（以下「施行日」という。）前に支払を受けるべきであつた利子所得については、なお従前の例による。
suppl-3401-32/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-3/par-1
The provisions then in force continue to govern interest income that was to have been received before April 1, 1965 (hereinafter referred to as "the Effective Date").
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**第二項** 改正前の租税特別措置法（以下「旧法」という。）第三条第一項に規定する公債、社債（特別の法令により設立された法人の発行する債券を含む。）若しくは預金の利子、合同運用信託の利益又は公社債投資信託の収益のうち施行日以後に支払を受けるべきものでその計算期間が一年以上であり、かつ、当該計算期間の初日が同日前であるものに係る利子所得の金額のうち同日までの期間に対応する部分の金額については、なお従前の例による。
suppl-3401-32/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-3/par-2
The provisions then in force continue to govern the portion of the amount of interest income corresponding to the period up to the Effective Date, out of the amount of interest income pertaining to interest on public bonds, corporate bonds (including bonds issued by a corporation established under special laws or regulations) or deposits, profits of jointly managed trusts, or proceeds of bond investment trusts, prescribed in Article 3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act"), that are to be received on or after the Effective Date, whose calculation period is one year or more and the first day of whose calculation period falls before that date.
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### 第四条（外貨債の利子に関する経過規定） — Transitional Provisions Concerning Interest on Foreign Currency Denominated Bonds
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suppl-3401-32/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-4
**第一項** 新法第七条の二第二号の規定は、施行日以後に支払われるべき同号に規定する利子について適用し、同日前に支払われるべきであつた当該利子については、なお従前の例による。
suppl-3401-32/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-4/par-1
The provisions of Article 7-2, item (ii) of the New Act apply to interest prescribed in that item that is to be paid on or after the Effective Date, and the provisions then in force continue to govern such interest that was to have been paid before that date.
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### 第五条（配当所得に関する経過規定） — Transitional Provisions Concerning Dividend Income
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suppl-3401-32/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-5
**第一項** 施行日前に支払を受けるべきであつた配当所得については、新法第八条の四第一項又は第三項の規定の適用に係る場合を除き、なお従前の例による。
suppl-3401-32/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-5/par-1
Except in cases involving the application of the provisions of Article 8-4, paragraph (1) or paragraph (3) of the New Act, the provisions then in force continue to govern dividend income that was to have been received before the Effective Date.
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**第二項** 旧法第八条の二第一項に規定する昭和三十九年四月一日以後に設定（追加設定を含む。）をされた証券投資信託の収益でその計算期間が一年以上であるものの分配に係る配当所得の金額のうち同日から昭和四十年三月三十一日までの間に対応する部分の金額として政令で定めるところにより計算した金額については、なお従前の例による。
suppl-3401-32/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-5/par-2
The provisions then in force continue to govern the amount calculated as specified by Cabinet Order as the portion corresponding to the period from April 1, 1964 to March 31, 1965, out of the amount of dividend income pertaining to the distribution of proceeds of a securities investment trust established (including additionally established) on or after April 1, 1964 as prescribed in Article 8-2, paragraph (1) of the Former Act, where the calculation period of those proceeds is one year or more.
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### 第六条（個人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation by Individuals
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suppl-3401-32/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-6
**第一項** 昭和四十年分の所得税についての新法第十三条の二第一項及び第十三条の三第一項の規定の適用については、新法第十三条の二第一項中「又は第十七条」とあるのは「若しくは第十七条又は租税特別措置法の一部を改正する法律（昭和四十年法律第三十二号）附則第六条第三項」と、新法第十三条の三第一項中「又は第十七条」とあるのは「若しくは第十七条又は租税特別措置法の一部を改正する法律附則第六条第三項から第五項まで」と、「、同法」とあるのは「、所得税法」とする。
suppl-3401-32/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-6/par-1
With regard to the application of the provisions of Article 13-2, paragraph (1) and Article 13-3, paragraph (1) of the New Act to income tax for 1965, the phrase "or Article 17" in Article 13-2, paragraph (1) of the New Act is deemed to be replaced with "or Article 17, or Article 6, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 32 of 1965)", the phrase "or Article 17" in Article 13-3, paragraph (1) of the New Act with "or Article 17, or Article 6, paragraphs (3) through (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation", and the phrase ", that Act" with ", the Income Tax Act".
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**第二項** 新法第十三条の三の規定は、個人の施行日以後の同条第一項に規定する収入金額で同項に規定する海外取引等によるものについて適用し、同日前の旧法第十三条の三第一項に規定する収入金額で同項に規定する海外取引等によるものについては、なお従前の例による。
suppl-3401-32/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-6/par-2
The provisions of Article 13-3 of the New Act apply to revenue of an individual on or after the Effective Date prescribed in paragraph (1) of that Article that is derived from overseas transactions, etc. prescribed in that paragraph, and the provisions then in force continue to govern revenue before that date prescribed in Article 13-3, paragraph (1) of the Former Act that is derived from overseas transactions, etc. prescribed in that paragraph.
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**第三項** 個人が施行日前に取得し、又は製作した旧法第十五条第一項に規定する探鉱用機械設備を同項に規定する新鉱床の探鉱の用に供した場合における当該探鉱用機械設備の減価償却費の額の計算については、なお従前の例による。
suppl-3401-32/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-6/par-3
The provisions then in force continue to govern the calculation of the amount of depreciation expenses of machinery and equipment for exploration prescribed in Article 15, paragraph (1) of the Former Act in the case where an individual uses that machinery and equipment for exploration, which the individual acquired or manufactured before the Effective Date, for the exploration of new mineral deposits prescribed in that paragraph.
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**第四項** 個人が施行日前に支出した旧法第十五条第二項に規定する支出金額の必要な経費への算入については、なお従前の例による。
suppl-3401-32/art-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-6/par-4
The provisions then in force continue to govern the inclusion in necessary expenses of the amount of expenditure prescribed in Article 15, paragraph (2) of the Former Act that an individual disbursed before the Effective Date.
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**第五項** 個人の旧法第十五条第三項に規定する指定期間内の各年の金属鉱業等に係る鉱業権の減価償却費の額の計算については、なお従前の例による。
suppl-3401-32/art-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-6/par-5
The provisions then in force continue to govern the calculation of the amount of depreciation expenses of mining rights pertaining to metal mining, etc. of an individual for each year within the designated period prescribed in Article 15, paragraph (3) of the Former Act.
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### 第八条（個人の技術等海外取引に係る所得の特別控除に関する経過規定） — Transitional Provisions Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
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suppl-3401-32/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-8
**第一項** 新法第二十一条の規定は、施行日以後の同条第一項又は第二項に規定する収入金額について適用し、同日前の旧法第二十一条第一項又は第二項に規定する収入金額については、なお従前の例による。
suppl-3401-32/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-8/par-1
The provisions of Article 21 of the New Act apply to revenue on or after the Effective Date prescribed in paragraph (1) or paragraph (2) of that Article, and the provisions then in force continue to govern revenue before that date prescribed in Article 21, paragraph (1) or paragraph (2) of the Former Act.
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### 第九条（譲渡所得に関する経過規定） — Transitional Provisions Concerning Capital Gains
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suppl-3401-32/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-9
**第一項** 新法第三十一条（新法第三十二条第二項において準用する場合を含む。）の規定は、施行日以後に新法第三十一条第一項又は第三十二条第二項の規定に該当することとなつた個人のこれらの規定に規定する資産の譲渡（消滅及び価値の減少を含む。以下この項において同じ。）に係る所得税について適用し、同日前に旧法第三十一条第一項又は第三十二条第二項の規定に該当することとなつた個人のこれらの規定に規定する資産の譲渡に係る所得税については、なお従前の例による。
suppl-3401-32/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-9/par-1
The provisions of Article 31 of the New Act (including as applied mutatis mutandis pursuant to Article 32, paragraph (2) of the New Act) apply to income tax on the transfer (including extinction and decrease in value; the same applies hereinafter in this paragraph) of assets prescribed in those provisions by an individual who has come to fall under the provisions of Article 31, paragraph (1) or Article 32, paragraph (2) of the New Act on or after the Effective Date, and the provisions then in force continue to govern income tax on the transfer of assets prescribed in those provisions by an individual who came to fall under the provisions of Article 31, paragraph (1) or Article 32, paragraph (2) of the Former Act before that date.
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**第二項** 昭和四十年分の所得税についての新法第三十四条第四項、第三十八条の五第二項（新法第三十八条の八第二項において準用する場合を含む。）及び第三十九条第三項の規定の適用については、これらの規定中「及び第十七条」とあるのは、「及び第十七条並びに租税特別措置法の一部を改正する法律附則第六条第三項から第五項まで」とする。
suppl-3401-32/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-9/par-2
With regard to the application of the provisions of Article 34, paragraph (4), Article 38-5, paragraph (2) (including as applied mutatis mutandis pursuant to Article 38-8, paragraph (2) of the New Act) and Article 39, paragraph (3) of the New Act to income tax for 1965, the phrase "and Article 17" in those provisions is deemed to be replaced with "and Article 17, and Article 6, paragraphs (3) through (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation".
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**第三項** 新法第三十三条の二の規定は、昭和四十一年一月一日以後に行なわれた同条第一項の規定に該当する資産の同条第三項第一号に規定する譲渡等に係る所得税について適用し、同日前に行なわれた当該資産の当該譲渡等に係る所得税については、なお従前の例による。
suppl-3401-32/art-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-9/par-3
The provisions of Article 33-2 of the New Act apply to income tax on a transfer, etc. prescribed in paragraph (3), item (i) of that Article of assets falling under the provisions of paragraph (1) of that Article that is made on or after January 1, 1966, and the provisions then in force continue to govern income tax on such a transfer, etc. of such assets made before that date.
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### 第十条（貯蓄控除に関する経過規定） — Transitional Provisions Concerning the Savings Deduction
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suppl-3401-32/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-10
**第一項** 旧法第四十一条の三第一項の規定による控除を受けた者の所得税については、なお従前の例による。
suppl-3401-32/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-10/par-1
The provisions then in force continue to govern the income tax of a person who has received a deduction under the provisions of Article 41-3, paragraph (1) of the Former Act.
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### 第十一条（法人税の特例に関する経過規定の原則） — Principle of the Transitional Provisions Concerning Special Provisions on Corporation Tax
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suppl-3401-32/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-11
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和二十二年法律第二十八号）第一条第二項に規定する人格のない社団等を含む。以下同じ。）の施行日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了する事業年度分の法人税については、なお従前の例による。
suppl-3401-32/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-11/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 1, paragraph (2) of the Corporation Tax Act (Act No. 28 of 1947); the same applies hereinafter) for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years ending before that date.
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### 第十二条（法人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation by Corporations
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suppl-3401-32/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-12
**第一項** 新法第四十三条の規定は、法人が施行日以後に取得し、又は製作して事業の用に供した同条第一項に規定する合理化機械等の償却範囲額の計算について適用し、法人が同日前に取得し、又は製作した旧法第四十三条第一項に規定する合理化機械等をその事業の用に供した場合における当該合理化機械等の償却範囲額の計算については、なお従前の例による。
suppl-3401-32/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-12/par-1
The provisions of Article 43 of the New Act apply to the calculation of the allowable depreciation amount of rationalization machinery, etc. prescribed in paragraph (1) of that Article that a corporation has acquired or manufactured and used for business on or after the Effective Date, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act in the case where a corporation uses for business that rationalization machinery, etc. which it acquired or manufactured before that date.
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**第二項** 施行日前に開始し、かつ、同日以後に終了する事業年度についての新法第四十六条第一項及び第四十六条の二第一項の規定の適用については、新法第四十六条第一項中「又は第五十一条」とあるのは「若しくは第五十一条又は租税特別措置法の一部を改正する法律附則第十二条第四項」と、新法第四十六条の二第一項中「又は第四十九条から第五十一条まで」とあるのは「若しくは第四十九条から第五十一条まで又は租税特別措置法の一部を改正する法律附則第十二条第四項から第六項まで」とする。
suppl-3401-32/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-12/par-2
With regard to the application of the provisions of Article 46, paragraph (1) and Article 46-2, paragraph (1) of the New Act for business years beginning before the Effective Date and ending on or after that date, the phrase "or Article 51" in Article 46, paragraph (1) of the New Act is deemed to be replaced with "or Article 51, or Article 12, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation", and the phrase "or Articles 49 through 51" in Article 46-2, paragraph (1) of the New Act with "or Articles 49 through 51, or Article 12, paragraphs (4) through (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation".
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**第三項** 新法第四十六条の二の規定は、法人の施行日以後の同条第一項に規定する収入金額で同項に規定する海外取引等によるものについて適用し、同日前の旧法第四十六条の二第一項に規定する収入金額で同項に規定する海外取引等によるものについては、なお従前の例による。
suppl-3401-32/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-12/par-3
The provisions of Article 46-2 of the New Act apply to revenue of a corporation on or after the Effective Date prescribed in paragraph (1) of that Article that is derived from overseas transactions, etc. prescribed in that paragraph, and the provisions then in force continue to govern revenue before that date prescribed in Article 46-2, paragraph (1) of the Former Act that is derived from overseas transactions, etc. prescribed in that paragraph.
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**第四項** 法人が施行日前に取得し、又は製作した旧法第四十八条第一項に規定する探鉱用機械設備を同項に規定する新鉱床の探鉱の用に供した場合における当該探鉱用機械設備の償却範囲額の計算については、なお従前の例による。
suppl-3401-32/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-12/par-4
The provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment for exploration prescribed in Article 48, paragraph (1) of the Former Act in the case where a corporation uses that machinery and equipment for exploration, which it acquired or manufactured before the Effective Date, for the exploration of new mineral deposits prescribed in that paragraph.
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**第五項** 法人が施行日前に支出した旧法第四十八条第二項に規定する支出金額の損金算入については、なお従前の例による。
suppl-3401-32/art-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-12/par-5
The provisions then in force continue to govern the inclusion in deductible expenses of the amount of expenditure prescribed in Article 48, paragraph (2) of the Former Act that a corporation disbursed before the Effective Date.
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**第六項** 法人の旧法第四十八条第三項に規定する当該事業年度の期間のうち指定期間の金属鉱業等に係る鉱業権の償却範囲額の計算については、なお従前の例による。
suppl-3401-32/art-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-12/par-6
The provisions then in force continue to govern the calculation of the allowable depreciation amount of mining rights pertaining to metal mining, etc. of a corporation for the designated period within the period of the business year concerned prescribed in Article 48, paragraph (3) of the Former Act.
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### 第十三条（法人の海外市場開拓準備金に関する経過規定） — Transitional Provisions Concerning the Reserve for Overseas Market Development of Corporations
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suppl-3401-32/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-13
**第一項** 法人の施行日前に開始し、かつ、同日以後に終了する事業年度に係る新法第四十六条の二第一項に規定する基準年度の総収入金額のうちにこの法律による旧法第四十六条の二第二項の規定の改正により同日以後新法第四十六条の二第一項に規定する海外取引に該当しないこととなつた取引による収入金額がある場合における新法第五十四条第一項の規定の適用については、同項中「以下この条及び次条」とあるのは「同条第三項第三号又は第七号に掲げる取引を含む。以下この条」と、「金額の合計額に、当該事業年度の指定期間の月数を乗じてこれを」とあるのは「金額のうち、当該法人の収入金額で同条第三項第三号又は第七号に掲げる取引によるものに係る金額に当該事業年度開始の日から昭和四十年三月三十一日までの期間の月数を乗じて計算した金額と、当該法人の収入金額で同項第三号又は第七号に掲げる取引によるもの以外のものに係る金額に当該事業年度の指定期間の月数を乗じて計算した金額との合計額を」とする。
suppl-3401-32/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-13/par-1
In the case where the gross revenue for the base year prescribed in Article 46-2, paragraph (1) of the New Act pertaining to a business year of a corporation beginning before the Effective Date and ending on or after that date includes revenue from transactions that, as a result of the amendment of the provisions of Article 46-2, paragraph (2) of the Former Act by this Act, no longer fall under the overseas transactions prescribed in Article 46-2, paragraph (1) of the New Act on or after that date, with regard to the application of the provisions of Article 54, paragraph (1) of the New Act, the phrase "hereinafter the same applies in this Article and the following Article" in that paragraph is deemed to be replaced with "including transactions listed in paragraph (3), item (iii) or item (vii) of that Article; hereinafter the same applies in this Article", and the phrase "the total of the amounts, multiplied by the number of months in the designated period of that business year, which is then" with "out of the amounts, the sum of the amount calculated by multiplying the amount pertaining to the revenue of that corporation from transactions listed in paragraph (3), item (iii) or item (vii) of that Article by the number of months in the period from the first day of that business year to March 31, 1965, and the amount calculated by multiplying the amount pertaining to the revenue of that corporation other than that from transactions listed in item (iii) or item (vii) of that paragraph by the number of months in the designated period of that business year, which is then".
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### 第十四条（法人の技術等海外取引に係る所得の特別控除に関する経過規定） — Transitional Provisions Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
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suppl-3401-32/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-14
**第一項** 新法第五十八条の規定は、施行日以後の同条第一項又は第二項に規定する収入金額について適用し、同日前の旧法第五十八条第一項又は第二項に規定する収入金額については、なお従前の例による。
suppl-3401-32/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-14/par-1
The provisions of Article 58 of the New Act apply to revenue on or after the Effective Date prescribed in paragraph (1) or paragraph (2) of that Article, and the provisions then in force continue to govern revenue before that date prescribed in Article 58, paragraph (1) or paragraph (2) of the Former Act.
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### 第十五条（法人の交際費の課税に関する経過規定） — Transitional Provisions Concerning Taxation on Entertainment Expenses of Corporations
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suppl-3401-32/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-15
**第一項** 新法第六十二条の規定は、法人の施行日以後に開始する事業年度において支出した同条第一項に規定する交際費等について適用し、法人の同日前に開始した事業年度において支出した旧法第六十二条第一項に規定する交際費等については、なお従前の例による。
suppl-3401-32/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-15/par-1
The provisions of Article 62 of the New Act apply to entertainment expenses, etc. prescribed in paragraph (1) of that Article that a corporation disburses in a business year beginning on or after the Effective Date, and the provisions then in force continue to govern entertainment expenses, etc. prescribed in Article 62, paragraph (1) of the Former Act that a corporation disbursed in a business year that began before that date.
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### 第十六条（法人の資産の譲渡に関する経過規定） — Transitional Provisions Concerning the Transfer of Assets by Corporations
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suppl-3401-32/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-16
**第一項** 新法第六十四条（新法第六十五条第三項において準用する場合を含む。）の規定は、施行日以後に新法第六十四条第一項又は第六十五条第三項の規定に該当することとなつた法人のこれらの規定に規定する資産の譲渡（消滅及び価値の減少を含む。以下この項において同じ。）に係る法人税について適用し、同日前に旧法第六十四条第一項又は第六十五条第三項の規定に該当することとなつた法人のこれらの規定に規定する資産の譲渡に係る法人税については、なお従前の例による。
suppl-3401-32/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-16/par-1
The provisions of Article 64 of the New Act (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act) apply to corporation tax on the transfer (including extinction and decrease in value; the same applies hereinafter in this paragraph) of assets prescribed in those provisions by a corporation that has come to fall under the provisions of Article 64, paragraph (1) or Article 65, paragraph (3) of the New Act on or after the Effective Date, and the provisions then in force continue to govern corporation tax on the transfer of assets prescribed in those provisions by a corporation that came to fall under the provisions of Article 64, paragraph (1) or Article 65, paragraph (3) of the Former Act before that date.
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**第二項** 施行日前に開始し、かつ、同日以後に終了する事業年度についての新法第六十四条第五項（新法第六十四条の二第六項又は第六十五条第六項において準用する場合を含む。）、第六十五条の四第五項（新法第六十五条の五第七項において準用する場合を含む。）及び第六十六条第三項の規定の適用については、これらの規定中「及び第四十九条から第五十一条まで」とあるのは、「、第四十九条から第五十一条まで及び租税特別措置法の一部を改正する法律附則第十二条第四項から第六項まで」とする。
suppl-3401-32/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-16/par-2
With regard to the application of the provisions of Article 64, paragraph (5) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) or Article 65, paragraph (6) of the New Act), Article 65-4, paragraph (5) (including as applied mutatis mutandis pursuant to Article 65-5, paragraph (7) of the New Act) and Article 66, paragraph (3) of the New Act for business years beginning before the Effective Date and ending on or after that date, the phrase "and Articles 49 through 51" in those provisions is deemed to be replaced with ", Articles 49 through 51 and Article 12, paragraphs (4) through (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation".
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**第三項** 新法第六十五条の三の規定は、昭和四十一年一月一日以後に行なわれた同条第一項の規定に該当する資産の同条第二項第一号に規定する譲渡等に係る法人税について適用し、同日前に行なわれた当該資産の当該譲渡等に係る法人税については、なお従前の例による。
suppl-3401-32/art-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-16/par-3
The provisions of Article 65-3 of the New Act apply to corporation tax on a transfer, etc. prescribed in paragraph (2), item (i) of that Article of assets falling under the provisions of paragraph (1) of that Article that is made on or after January 1, 1966, and the provisions then in force continue to govern corporation tax on such a transfer, etc. of such assets made before that date.
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## 附 則 昭和四〇年三月三一日法律第三六号
suppl-3401-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36
### 第一条（施行期日） — Effective Date
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suppl-3401-36/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-1
**第一項** この法律は、昭和四十年四月一日から施行する。
suppl-3401-36/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-1/par-1
This Act comes into effect on April 1, 1965.
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### 第二条（国税に関する法律の一部改正に伴う経過規定の原則） — Principle of Transitional Provisions Accompanying the Partial Amendment of National Tax Laws
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suppl-3401-36/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-2
**第一項** 第一章の規定による改正後の国税に関する法律の規定（所得税及び法人税に関する部分に限る。）は、別段の定めがあるものを除き、所得税法（昭和四十年法律第三十三号）附則又は法人税法（昭和四十年法律第三十四号）附則の規定によりこれらの法律の規定が適用される所得税及び法人税について適用し、旧所得税法（昭和二十二年法律第二十七号）又は旧法人税法（昭和二十二年法律第二十八号）の規定が適用される所得税及び法人税については、なお従前の例による。
suppl-3401-36/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-2/par-1
Unless otherwise provided, the provisions of the national tax laws as amended by the provisions of Chapter I (limited to the parts concerning income tax and corporation tax) apply to income tax and corporation tax to which the provisions of the Income Tax Act (Act No. 33 of 1965) or the Corporation Tax Act (Act No. 34 of 1965) apply pursuant to the provisions of the Supplementary Provisions of those Acts, and the provisions then in force continue to govern income tax and corporation tax to which the provisions of the former Income Tax Act (Act No. 27 of 1947) or the former Corporation Tax Act (Act No. 28 of 1947) apply.
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### 第四条（租税特別措置法の一部改正に伴う経過規定） — Transitional Provisions Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-3401-36/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4
**第一項** 旧所得税法第二十条第一項に規定する新規重要物産につき同項に規定する命令で定める期間内にその製造若しくは採掘の事業を開始し、又はその設備を増設した者の同項の規定による所得税の免除に係る期間が昭和三十九年十二月三十一日において満了していない場合には、当該新規重要物産及び命令で定める期間を第七条の規定による改正後の租税特別措置法（以下この条において「新法」という。）第二十三条の二第一項に規定する新規重要物産及び政令で定める期間とみなし、かつ、当該新規重要物産につき旧所得税法第二十条第一項の規定により所得税を免除された所得を新法第二十三条の二第一項の規定により所得税を免除された所得とみなして、同条の規定を適用する。
suppl-3401-36/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4/par-1
If the period of exemption from income tax under the provisions of Article 20, paragraph (1) of the former Income Tax Act for a person who commenced the business of manufacturing or mining a new important product prescribed in that paragraph, or expanded the facilities therefor, within the period specified by order prescribed in that paragraph has not expired as of December 31, 1964, that new important product and the period specified by order are deemed to be the new important product and the period specified by Cabinet Order prescribed in Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 7 (hereinafter referred to as the "New Act" in this Article), and the income exempted from income tax for that new important product under the provisions of Article 20, paragraph (1) of the former Income Tax Act is deemed to be income exempted from income tax under the provisions of Article 23-2, paragraph (1) of the New Act, and the provisions of that Article apply.
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**第二項** 昭和四十年分の所得税について新法第二十三条の二第一項の規定の適用があつた場合における所得税法附則第十五条の規定の適用については、同条第一項第一号中「所得税について」とあるのは「所得税について租税特別措置法（昭和三十二年法律第二十六号）第二十三条の二（新規重要物産の製造等による所得の免税）又は」と、「同条の規定」とあるのは「これらの規定」とする。
suppl-3401-36/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4/par-2
With regard to the application of the provisions of Article 15 of the Supplementary Provisions of the Income Tax Act in the case where the provisions of Article 23-2, paragraph (1) of the New Act have been applied to income tax for 1965, the phrase "for income tax" in paragraph (1), item (i) of that Article is deemed to be replaced with "for income tax, Article 23-2 (Tax Exemption for Income from Manufacture, etc. of New Important Products) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) or", and the phrase "the provisions of that Article" with "those provisions".
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**第三項** 法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下この条において同じ。）が施行日を含む事業年度開始の日において有する旧法人税法及び同法に基づく命令の規定による渇水準備金勘定、違約損失補償準備金勘定又は異常危険準備金の金額（既に旧法人税法及び同法に基づく命令の規定により取りくずすべきこととなつたものを除く。次項において「旧渇水準備金勘定等の金額」という。）は、それぞれこれらに相当する新法第五十七条の二第一項、第五十七条の三第一項又は第五十七条の四第一項、第五十七条の五第一項若しくは第五十七条の六第一項の規定によりその法人の各事業年度の所得の金額の計算上損金の額に算入された渇水準備金勘定、違約損失補償準備金勘定又は異常危険準備金の金額とみなす。
suppl-3401-36/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4/par-3
The amount of the drought reserve account, the reserve account for compensation for losses due to breach of contract or the reserve for abnormal risks under the provisions of the former Corporation Tax Act and orders based thereon that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter in this Article) holds on the first day of the business year that includes the Effective Date (excluding the amount that has already become subject to reversal under the provisions of the former Corporation Tax Act and orders based thereon; referred to as the "amount of the former drought reserve account, etc." in the following paragraph) is deemed to be the amount of the drought reserve account, the reserve account for compensation for losses due to breach of contract or the reserve for abnormal risks, respectively, included in deductible expenses in calculating the amount of income for each business year of that corporation under the corresponding provisions of Article 57-2, paragraph (1), Article 57-3, paragraph (1), or Article 57-4, paragraph (1), Article 57-5, paragraph (1) or Article 57-6, paragraph (1) of the New Act.
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**第四項** 前項の規定は、法人が、施行日を含む事業年度開始の日から施行日の前日までの間において行なつた合併により、その合併により消滅した法人から旧渇水準備金勘定等の金額を引き継いだ場合におけるその旧渇水準備金勘定等の金額について準用する。
suppl-3401-36/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4/par-4
The provisions of the preceding paragraph apply mutatis mutandis to the amount of the former drought reserve account, etc. in the case where a corporation has taken over the amount of the former drought reserve account, etc. from a corporation that ceased to exist as a result of a merger carried out by the corporation during the period from the first day of the business year that includes the Effective Date to the day before the Effective Date.
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**第五項** 旧法人税法第六条第一項に規定する新規重要物産につき同項に規定する命令で定める期間内にその製造若しくは採掘の事業を開始し、又はその設備を増設した法人の同項の規定による法人税の免除に係る期間が施行日以後最初に終了する事業年度開始の日の前日までに満了していない場合には、当該新規重要物産及び命令で定める期間を新法第五十八条の四第一項に規定する新規重要物産及び政令で定める期間とみなし、かつ、当該新規重要物産につき旧法人税法第六条第一項の規定により法人税を免除された所得を新法第五十八条の四第一項の規定により法人税を免除された所得とみなして、同条の規定を適用する。
suppl-3401-36/art-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4/par-5
If the period of exemption from corporation tax under the provisions of Article 6, paragraph (1) of the former Corporation Tax Act for a corporation that commenced the business of manufacturing or mining a new important product prescribed in that paragraph, or expanded the facilities therefor, within the period specified by order prescribed in that paragraph has not expired by the day before the first day of the first business year ending on or after the Effective Date, that new important product and the period specified by order are deemed to be the new important product and the period specified by Cabinet Order prescribed in Article 58-4, paragraph (1) of the New Act, and the income exempted from corporation tax for that new important product under the provisions of Article 6, paragraph (1) of the former Corporation Tax Act is deemed to be income exempted from corporation tax under the provisions of Article 58-4, paragraph (1) of the New Act, and the provisions of that Article apply.
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**第六項** 新法第六十四条から第六十五条まで及び第六十五条の四から第六十五条の九までの規定は、法人が施行日を含む事業年度開始の日以後に、同法第六十四条第一項若しくは第六十五条第一項に規定する補償金、対価若しくは清算金若しくは同法第六十五条第一項各号に規定する資産を取得し、同法第六十五条の四第一項に規定する譲渡をし、同法第六十五条の七第一項に規定する出資をし、又は同法第六十五条の九第一項に規定する出資の払戻しをする場合について適用し、当該事業年度開始の日前に当該取得、譲渡、出資又は払戻しをした場合については、なお従前の例による。
suppl-3401-36/art-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4/par-6
The provisions of Articles 64 through 65 and Articles 65-4 through 65-9 of the New Act apply in the case where a corporation, on or after the first day of the business year that includes the Effective Date, acquires the compensation, consideration or settlement money prescribed in Article 64, paragraph (1) or Article 65, paragraph (1) of that Act or the assets prescribed in the items of Article 65, paragraph (1) of that Act, makes a transfer prescribed in Article 65-4, paragraph (1) of that Act, makes a capital contribution prescribed in Article 65-7, paragraph (1) of that Act, or makes a refund of capital contribution prescribed in Article 65-9, paragraph (1) of that Act, and in the case where the corporation made that acquisition, transfer, capital contribution or refund before the first day of that business year, the provisions then in force continue to govern.
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### 第十五条（政令への委任） — Delegation to Cabinet Order
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suppl-3401-36/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-15
**第一項** 附則第一条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-3401-36/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-15/par-1
Beyond what is provided for in Article 1 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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### 第十六条（罰則に関する経過規定） — Transitional Provisions Concerning Penal Provisions
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suppl-3401-36/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-16
**第一項** 施行日前にした行為及びこの附則の規定によりなお従前の例によることとされる国税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3401-36/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-16/par-1
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after that date with respect to national taxes for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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## 附 則 昭和四〇年五月二〇日法律第七五号
suppl-3401-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-75 · https://japanlaw.org/l/332AC0000000026/suppl-3401-75
### 第一条（施行期日） — Effective Date
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suppl-3401-75/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-75/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-75/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3401-75/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-75/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-75/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和四〇年六月一〇日法律第一二四号
suppl-3401-124 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-124 · https://japanlaw.org/l/332AC0000000026/suppl-3401-124
**第一項** この法律は、公布の日から施行する。
suppl-3401-124/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-124/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-124/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和四〇年六月二九日法律第一三八号
suppl-3401-138 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-138 · https://japanlaw.org/l/332AC0000000026/suppl-3401-138
**第一項** この法律は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、公布の日から起算して一年をこえない範囲内において政令で定める日から施行する。
suppl-3401-138/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-138/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-138/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation; provided, however, that the provisions listed in the following items come into effect on the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation:
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**一** 第一条の規定
suppl-3401-138/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-138/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-138/par-1/item-1
the provisions of Article 1;
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**二** 第二条中首都圏市街地開発区域整備法の題名並びに同法第一条から第三条まで、第四条第一項第一号及び第二号並びに第三十一条から第三十五条までの改正規定（第三十三条の次に一条を加える改正規定を含み、第三条に二項を加える改正規定及び第三十五条の次に一条を加える改正規定を除く。）
suppl-3401-138/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-138/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3401-138/par-1/item-2
the provisions in Article 2 amending the title of the Act on the Development of Urban Development Areas in the National Capital Region and Articles 1 through 3, Article 4, paragraph (1), items (i) and (ii), and Articles 31 through 35 of that Act (including the provisions adding one Article after Article 33, and excluding the provisions adding two paragraphs to Article 3 and the provisions adding one Article after Article 35);
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**三** 附則第五項及び附則第七項から第十項までの規定
suppl-3401-138/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-138/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3401-138/par-1/item-3
the provisions of paragraph (5) and paragraphs (7) through (10) of the Supplementary Provisions.
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## 附 則 昭和四〇年八月一八日法律第一四一号
suppl-3401-141 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-141 · https://japanlaw.org/l/332AC0000000026/suppl-3401-141
### 第一条（施行期日） — Effective Date
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suppl-3401-141/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-141/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-141/art-1
**第一項** この法律は、公布の日から起算して六箇月をこえない範囲内において政令で定める日から施行する。
suppl-3401-141/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-141/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-141/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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### 第十四条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-3401-141/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-141/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3401-141/art-14
**第一項** この法律の施行前に附則第五条の規定による改正前の児童福祉法の規定によつて行なわれた養育医療の給付につき支払を受けた金額に関しては、前条の規定による改正後の租税特別措置法第二十六条第一項第一号の規定にかかわらず、なお従前の例による。
suppl-3401-141/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-141/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-141/art-14/par-1
With regard to amounts received as payment for nurturing medical care provided before the enforcement of this Act under the provisions of the Child Welfare Act prior to the amendment by Article 5 of the Supplementary Provisions, notwithstanding the provisions of Article 26, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation as amended by the preceding Article, the provisions then in force continue to govern.
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## 附 則 昭和四一年一月一三日法律第三号
suppl-3411-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-3 · https://japanlaw.org/l/332AC0000000026/suppl-3411-3
### 第一条（施行期日） — Effective Date
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suppl-3411-3/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-3/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-3/art-1
**第一項** この法律は、公布の日から施行する。ただし、附則第十五条から第十七条までの規定、附則第十八条中繭糸価格安定法第十四条の二から第十四条の十四までを削る改正規定、同法第十八条第二号の改正規定及び同法第二十条から第二十二条までを削る改正規定（以下「日本輸出生糸保管株式会社関係改正規定」という。）並びに附則第十九条及び第二十三条から第三十二条までの規定は公布の日から起算して六月をこえない範囲内において政令で定める日から、附則第十八条中日本輸出生糸保管株式会社関係改正規定以外の改正規定及び附則第二十条から第二十二条までの規定は公布の日から起算して六月をこえかつ九月をこえない範囲内において政令で定める日から施行する。
suppl-3411-3/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-3/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-3/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 15 through 17 of the Supplementary Provisions, the provisions in Article 18 of the Supplementary Provisions deleting Articles 14-2 through 14-14 of the Cocoon and Raw Silk Price Stabilization Act, the provisions amending Article 18, item (ii) of that Act, and the provisions deleting Articles 20 through 22 of that Act (hereinafter referred to as the "provisions on the Japan Export Raw Silk Storage Company"), as well as the provisions of Article 19 and Articles 23 through 32 of the Supplementary Provisions, come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation, and the amending provisions in Article 18 of the Supplementary Provisions other than the provisions on the Japan Export Raw Silk Storage Company and the provisions of Articles 20 through 22 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period exceeding six months but not exceeding nine months from the date of promulgation.
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## 附 則 昭和四一年三月三一日法律第二六号
suppl-3411-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-26 · https://japanlaw.org/l/332AC0000000026/suppl-3411-26
**第一項** この法律は、昭和四十一年四月一日から施行する。
suppl-3411-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-26/par-1
This Act comes into effect on April 1, 1966.
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## 附 則 昭和四一年三月三一日法律第二七号
suppl-3411-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-27 · https://japanlaw.org/l/332AC0000000026/suppl-3411-27
### 第一条（施行期日） — Effective Date
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suppl-3411-27/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-27/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-27/art-1
**第一項** この法律は、昭和四十一年四月一日から施行する。
suppl-3411-27/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-27/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-27/art-1/par-1
This Act comes into effect on April 1, 1966.
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## 附 則 昭和四一年三月三一日法律第三五号
suppl-3411-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35
### 第一条（施行期日） — Effective Date
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suppl-3411-35/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-1
**第一項** この法律は、昭和四十一年四月一日から施行する。
suppl-3411-35/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-1/par-1
This Act comes into effect on April 1, 1966.
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### 第三条（個人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation for Individuals
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suppl-3411-35/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-3
**第一項** 新法第十三条の三の規定（同条第四項に係る部分に限る。）は、個人の昭和四十一年四月一日（以下「施行日」という。）以後の同条第一項に規定する収入金額で同項に規定する海外取引等によるものについて適用し、同日前の改正前の租税特別措置法（以下「旧法」という。）第十三条の三第一項に規定する収入金額で同項に規定する海外取引等によるものについては、なお従前の例による。
suppl-3411-35/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-3/par-1
The provisions of Article 13-3 of the New Act (limited to the part relating to paragraph (4) of that Article) apply to an individual's revenue prescribed in paragraph (1) of that Article that derives from overseas transactions, etc. prescribed in that paragraph on or after April 1, 1966 (hereinafter referred to as the "Effective Date"), and with regard to revenue prescribed in Article 13-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that derives from overseas transactions, etc. prescribed in that paragraph before that date, the provisions then in force continue to govern.
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### 第五条（個人の技術等海外取引に係る所得の特別控除に関する経過規定） — Transitional Provisions Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
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suppl-3411-35/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-5
**第一項** 新法第二十一条の規定は、施行日以後の同条第一項又は第二項に規定する収入金額について適用し、同日前の旧法第二十一条第一項又は第二項に規定する収入金額については、なお従前の例による。
suppl-3411-35/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-5/par-1
The provisions of Article 21 of the New Act apply to revenue prescribed in paragraph (1) or (2) of that Article on or after the Effective Date, and with regard to revenue prescribed in Article 21, paragraph (1) or (2) of the Former Act before that date, the provisions then in force continue to govern.
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### 第六条（個人の新規重要物産の製造等による所得の免税に関する経過規定） — Transitional Provisions Concerning Tax Exemption for Income from Manufacture, etc. of New Important Products by Individuals
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suppl-3411-35/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-6
**第一項** 旧法第二十三条の二の規定は、同条第一項に規定する新規重要物産につき同項に規定する政令で定める期間内にその製造若しくは採掘の事業を開始し、又はその設備を増設した個人の同項の規定による所得税の免除については、なおその効力を有する。
suppl-3411-35/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-6/par-1
The provisions of Article 23-2 of the Former Act remain in force with regard to the exemption from income tax under the provisions of paragraph (1) of that Article for an individual who commenced the business of manufacturing or mining a new important product prescribed in that paragraph, or expanded the facilities therefor, within the period specified by Cabinet Order prescribed in that paragraph.
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**第二項** 昭和四十一年以後の各年において前項の規定によりその効力を有するものとされる旧法第二十三条の二第一項の規定の適用を受ける個人に係る新法第二十一条の規定の適用については、同条第一項中「指定期間内の収入金額」とあるのは、「指定期間内の収入金額（租税特別措置法の一部を改正する法律（昭和四十一年法律第三十五号）附則第六条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第二十三条の二第一項の規定の適用に係るものを除く。以下この条において同じ。）」とする。
suppl-3411-35/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-6/par-2
With regard to the application of the provisions of Article 21 of the New Act to an individual to whom the provisions of Article 23-2, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, apply in each year from 1966 onward, the phrase "revenue within the designated period" in paragraph (1) of that Article is deemed to be replaced with "revenue within the designated period (excluding revenue relating to the application of the provisions of Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 35 of 1966), which remain in force pursuant to the provisions of Article 6, paragraph (1) of the Supplementary Provisions of that Act; the same applies hereinafter in this Article)".
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### 第七条（法人税の特例に関する経過規定の原則） — Principle for Transitional Provisions Concerning Special Provisions on Corporation Tax
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suppl-3411-35/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-7
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-3411-35/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-7/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) ending on or after the Effective Date, and with regard to corporation tax for business years of corporations that ended before that date, the provisions then in force continue to govern.
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### 第八条（配当等に充てた所得に対する法人税率の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on Corporation Tax Rates on Income Appropriated for Dividends, etc.
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suppl-3411-35/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-8
**第一項** 新法第四十二条の規定は、内国法人の昭和四十一年一月一日以後に開始し、施行日以後に終了する事業年度及び同年一月一日前に開始し、同年六月三十日以後に終了する事業年度の所得に対する法人税について適用し、内国法人の同年一月一日前に開始し、同年六月三十日前に終了する事業年度及び同年一月一日以後に開始し、施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。この場合において、内国法人である法人税法第二条第九号に規定する普通法人のうち、同年一月一日前に開始し、同年六月三十日以後に終了する事業年度終了の時における資本の金額又は出資金額が一億円をこえるものの当該事業年度の所得に対する法人税に係る同条の規定の適用については、新法第四十二条第一項中「資本の金額又は出資金額が一億円以下であるもの」とあるのは「資本の金額又は出資金額が一億円をこえるもの」と、「百分の二十二」とあるのは「百分の二十四」と読み替えるものとする。
suppl-3411-35/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-8/par-1
The provisions of Article 42 of the New Act apply to corporation tax on income for business years of a domestic corporation that commence on or after January 1, 1966 and end on or after the Effective Date, and for business years that commence before January 1 of that year and end on or after June 30 of that year, and with regard to corporation tax on income for business years of a domestic corporation that commenced before January 1 of that year and ended before June 30 of that year, and for business years that commenced on or after January 1 of that year and ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article to corporation tax on income for the relevant business year of an ordinary corporation prescribed in Article 2, item (ix) of the Corporation Tax Act that is a domestic corporation and whose amount of capital or amount of contributions at the end of the business year that commences before January 1 of that year and ends on or after June 30 of that year exceeds 100 million yen, the phrase "whose amount of capital or amount of contributions is 100 million yen or less" in Article 42, paragraph (1) of the New Act is deemed to be replaced with "whose amount of capital or amount of contributions exceeds 100 million yen", and the phrase "22 percent" with "24 percent".
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### 第九条（法人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation for Corporations
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suppl-3411-35/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-9
**第一項** 法人の施行日前に終了した事業年度において旧法第四十三条第三項の規定により償却不足額とみなされた金額がある場合には、当該金額については、同項の規定は、なおその効力を有する。
suppl-3411-35/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-9/par-1
If there is an amount deemed to be an insufficient depreciation amount under the provisions of Article 43, paragraph (3) of the Former Act in a business year of a corporation that ended before the Effective Date, the provisions of that paragraph remain in force with regard to that amount.
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**第二項** 新法第四十六条第一項第一号（指定業種に関する部分を除く。）、第四十六条の二及び第四十七条第二項の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。この場合において、新法第四十六条の二の規定の適用については、同条第一項に規定する海外取引等による収入金額で同条第三項第八号に掲げる取引によるものは、法人の施行日以後の当該取引による収入金額に限るものとする。
suppl-3411-35/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-9/par-2
The provisions of Article 46, paragraph (1), item (i) (excluding the part concerning designated industries), Article 46-2 and Article 47, paragraph (2) of the New Act apply to corporation tax on income for business years of corporations commencing on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that commenced before that date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 46-2 of the New Act, revenue from overseas transactions, etc. prescribed in paragraph (1) of that Article that derives from the transactions listed in paragraph (3), item (viii) of that Article is limited to the corporation's revenue from those transactions on or after the Effective Date.
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### 第十条（法人の準備金に関する経過規定） — Transitional Provisions Concerning Reserves of Corporations
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suppl-3411-35/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-10
**第一項** 施行日において存する新法第五十六条の三第一項に規定する法人（その合併法人を含む。）が施行日を含む事業年度の直前の事業年度終了の日において有する新法第五十三条第一項に規定する価格変動準備金勘定の金額（同項の規定により当該直前の事業年度の所得の金額の計算上損金の額に算入されたものに限る。）のうち同日において有する株式に係る部分の金額として政令で定めるところにより計算した金額の同条第四項の規定の適用については、同項の規定にかかわらず、政令で定めるところにより、当該法人の施行日から昭和四十五年三月三十一日までの期間内の日を含む各事業年度の所得の金額の計算上、益金の額に算入する。
suppl-3411-35/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-10/par-1
With regard to the application of the provisions of Article 53, paragraph (4) of the New Act to the amount calculated as specified by Cabinet Order as the amount of the portion relating to shares held on that day, out of the amount of the account for the reserve for price fluctuations prescribed in paragraph (1) of that Article (limited to the amount included in deductible expenses in calculating the amount of income for that immediately preceding business year under the provisions of that paragraph) that a corporation prescribed in Article 56-3, paragraph (1) of the New Act that exists on the Effective Date (including its merging corporation) holds as of the end of the business year immediately preceding the business year that includes the Effective Date, notwithstanding the provisions of that paragraph, that amount is, as specified by Cabinet Order, included in gross profit in calculating the amount of income for each business year of that corporation that includes any day within the period from the Effective Date to March 31, 1970.
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**第二項** 新法第五十四条の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
suppl-3411-35/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-10/par-2
The provisions of Article 54 of the New Act apply to corporation tax on income for business years of corporations commencing on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that commenced before that date, the provisions then in force continue to govern.
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**第三項** 新法第五十六条第一項の規定は、同項に規定する内国法人が施行日以後に同項に規定する特定株式等を取得する場合について適用し、同日前に当該特定株式等を取得した場合については、なお従前の例による。
suppl-3411-35/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-10/par-3
The provisions of Article 56, paragraph (1) of the New Act apply in the case where a domestic corporation prescribed in that paragraph acquires specified shares, etc. prescribed in that paragraph on or after the Effective Date, and in the case where it acquired those specified shares, etc. before that date, the provisions then in force continue to govern.
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### 第十一条（法人の技術等海外取引に係る所得の特別控除に関する経過規定） — Transitional Provisions Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Corporations
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suppl-3411-35/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-11
**第一項** 新法第五十八条の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
suppl-3411-35/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-11/par-1
The provisions of Article 58 of the New Act apply to corporation tax on income for business years of corporations commencing on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that commenced before that date, the provisions then in force continue to govern.
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### 第十二条（法人の新規重要物産の製造等による所得の免税に関する経過規定） — Transitional Provisions Concerning Tax Exemption for Income from Manufacture, etc. of New Important Products by Corporations
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suppl-3411-35/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-12
**第一項** 旧法第五十八条の四の規定は、同条第一項に規定する新規重要物産につき同項に規定する政令で定める期間内にその製造若しくは採掘の事業を開始し、又はその設備を増設した法人の同項の規定による法人税の免除については、なおその効力を有する。
suppl-3411-35/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-12/par-1
The provisions of Article 58-4 of the Former Act remain in force with regard to the exemption from corporation tax under the provisions of paragraph (1) of that Article for a corporation that commenced the business of manufacturing or mining a new important product prescribed in that paragraph, or expanded the facilities therefor, within the period specified by Cabinet Order prescribed in that paragraph.
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**第二項** 法人の施行日以後に終了する事業年度において前項の規定によりその効力を有するものとされる旧法第五十八条の四第一項の規定の適用を受ける法人に係る新法第五十八条の規定の適用については、同条第一項中「指定期間内の収入金額」とあるのは、「指定期間内の収入金額（租税特別措置法の一部を改正する法律附則第十二条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第五十八条の四第一項の規定の適用に係るものを除く。以下この条において同じ。）」とする。
suppl-3411-35/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-12/par-2
With regard to the application of the provisions of Article 58 of the New Act to a corporation to which the provisions of Article 58-4, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, apply in a business year of the corporation ending on or after the Effective Date, the phrase "revenue within the designated period" in paragraph (1) of that Article is deemed to be replaced with "revenue within the designated period (excluding revenue relating to the application of the provisions of Article 58-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation, which remain in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act; the same applies hereinafter in this Article)".
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### 第十三条（合併の場合の清算所得等の課税の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on Taxation on Liquidation Income, etc. in the Case of Mergers
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suppl-3411-35/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-13
**第一項** 新法第六十六条の三の規定は、法人が施行日以後にされた新法第六十六条の二第一項各号に規定する承認、認定、勧告又は認可に係る合併をした場合における法人税について適用し、同日前にされた旧法第六十六条の二第一項各号に規定する承認、認定、勧告又は認可に係る合併をした場合における法人税については、なお従前の例による。
suppl-3411-35/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-13/par-1
The provisions of Article 66-3 of the New Act apply to corporation tax in the case where a corporation has carried out a merger relating to an approval, certification, recommendation or authorization prescribed in the items of Article 66-2, paragraph (1) of the New Act that was given on or after the Effective Date, and with regard to corporation tax in the case where a corporation has carried out a merger relating to an approval, certification, recommendation or authorization prescribed in the items of Article 66-2, paragraph (1) of the Former Act that was given before that date, the provisions then in force continue to govern.
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### 第十四条（贈与税及び相続税に関する経過規定） — Transitional Provisions Concerning Gift Tax and Inheritance Tax
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suppl-3411-35/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-14
**第一項** 新法第七十条の四及び第七十条の五の規定は、昭和四十一年一月一日以後にこれらの規定に該当する事実が生じた場合における贈与税又は相続税について適用し、同日前に旧法第七十条の四及び第七十条の五の規定に該当する事実が生じた場合における贈与税又は相続税については、なお従前の例による。
suppl-3411-35/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-14/par-1
The provisions of Articles 70-4 and 70-5 of the New Act apply to gift tax or inheritance tax in the case where facts falling under those provisions have occurred on or after January 1, 1966, and with regard to gift tax or inheritance tax in the case where facts falling under the provisions of Articles 70-4 and 70-5 of the Former Act occurred before that date, the provisions then in force continue to govern.
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### 第十五条（登録税に関する経過規定） — Transitional Provisions Concerning Registration Tax
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suppl-3411-35/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-15
**第一項** 新法第七十五条の二第二項の規定は、施行日以後に同項に規定する出資の払戻し（解散による残余財産の分配を含む。）として取得する土地又は建物の所有を目的とする地上権若しくは土地の賃借権の取得の登記に係る登録税について適用する。
suppl-3411-35/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-15/par-1
The provisions of Article 75-2, paragraph (2) of the New Act apply to registration tax on the registration of the acquisition of a superficies right for the purpose of owning land or buildings, or of a right of lease of land, acquired on or after the Effective Date as a refund of capital contribution prescribed in that paragraph (including a distribution of residual assets due to dissolution).
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## 附 則 昭和四一年三月三一日法律第三九号
suppl-3411-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39 · https://japanlaw.org/l/332AC0000000026/suppl-3411-39
### 第一条（施行期日） — Effective Date
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suppl-3411-39/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-39/art-1
**第一項** この法律は、昭和四十一年四月一日から施行する。
suppl-3411-39/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-39/art-1/par-1
This Act comes into effect on April 1, 1966.
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### 第七条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-3411-39/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3411-39/art-7
**第一項** 指定日の前日までの間における改正後の租税特別措置法第八十七条の規定の適用については、同条第二項中「関税法第六条の二第一項第一号に規定する申告納税方式が適用される当該各号に掲げる酒類」とあるのは、「当該各号に掲げる酒類」とする。
suppl-3411-39/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-39/art-7/par-1
With regard to the application of the provisions of Article 87 of the Act on Special Measures Concerning Taxation as amended during the period up to the day before the designated date, the phrase "the liquor listed in the respective items to which the self-assessment method prescribed in Article 6-2, paragraph (1), item (i) of the Customs Act applies" in paragraph (2) of that Article is deemed to be replaced with "the liquor listed in the respective items".
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### 第九条（政令への委任） — Delegation to Cabinet Order
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suppl-3411-39/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3411-39/art-9
**第一項** 関税法等の一部を改正する法律附則第一項から第六項まで、関税定率法の一部を改正する法律（昭和四十一年法律第三十七号）附則及び附則第一条から前条までに定めるもののほか、これらの法律及びこの法律の施行に関し必要な経過措置は、政令で定める。
suppl-3411-39/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-39/art-9/par-1
Beyond what is provided for in paragraphs (1) through (6) of the Supplementary Provisions of the Act Partially Amending the Customs Act, etc., the Supplementary Provisions of the Act Partially Amending the Customs Tariff Act (Act No. 37 of 1966), and Article 1 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of those Acts and this Act are specified by Cabinet Order.
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## 附 則 昭和四一年五月九日法律第六九号
suppl-3411-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-69 · https://japanlaw.org/l/332AC0000000026/suppl-3411-69
**第一項** この法律は、公布の日から施行する。
suppl-3411-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-69/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和四一年六月三〇日法律第九四号
suppl-3411-94 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-94 · https://japanlaw.org/l/332AC0000000026/suppl-3411-94
**第一項** この法律は、公布の日から施行する。
suppl-3411-94/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-94/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和四一年七月一日法律第一一〇号
suppl-3411-110 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-110 · https://japanlaw.org/l/332AC0000000026/suppl-3411-110
**第一項** この法律は、公布の日から施行する。
suppl-3411-110/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-110/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和四一年七月九日法律第一二六号
suppl-3411-126 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-126 · https://japanlaw.org/l/332AC0000000026/suppl-3411-126
**第一項** この法律は、公布の日から施行する。
suppl-3411-126/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-126/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-126/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和四二年三月三一日法律第七号
suppl-3421-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-7 · https://japanlaw.org/l/332AC0000000026/suppl-3421-7
**第一項** この法律は、昭和四十二年四月一日から施行する。
suppl-3421-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-7/par-1
This Act comes into effect on April 1, 1967.
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**第二項** 改正後の租税特別措置法第八条の四の規定は、昭和四十二年一月一日から適用する。
suppl-3421-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-7/par-2
The provisions of Article 8-4 of the Act on Special Measures Concerning Taxation as amended apply from January 1, 1967.
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## 附 則 昭和四二年五月三〇日法律第一四号
suppl-3421-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-14 · https://japanlaw.org/l/332AC0000000026/suppl-3421-14
### 第一条（施行期日） — Effective Date
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suppl-3421-14/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-14/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-14/art-1
**第一項** この法律は、昭和四十二年六月一日から施行する。
suppl-3421-14/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-14/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-14/art-1/par-1
This Act comes into effect on June 1, 1967.
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### 第三条（酒税法等の一部改正に伴う一般的経過措置） — General Transitional Measures Accompanying the Partial Amendment of the Liquor Tax Act, etc.
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suppl-3421-14/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-14/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3421-14/art-3
**第一項** 改正前の酒税法第二十八条第三項（同法第二十九条第三項において準用する場合を含む。）、砂糖消費税法第十五条第三項（同法第十六条第三項若しくは第十八条第三項又は租税特別措置法第九十一条第三項において準用する場合を含む。）、物品税法第十七条第三項（同法第十九条第三項、第二十二条第三項又は第二十六条第三項において準用する場合を含む。）、揮発油税法第十四条第三項（同法第十五条第三項又は租税特別措置法第九十条第三項において準用する場合を含む。）、石油ガス税法第十一条第三項（同法第十二条第三項において準用する場合を含む。）、トランプ類税法第十五条第三項（同法第十六条第三項において準用する場合を含む。）又は租税特別措置法第八十八条の二第三項に規定する期限が、施行日以後に到来する場合におけるこれらの規定に規定する書類の提出については、なお従前の例による。
suppl-3421-14/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-14/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-14/art-3/par-1
With regard to the submission of the documents prescribed in the following provisions in the case where the deadline prescribed in them falls on or after the Effective Date, the provisions then in force continue to govern: Article 28, paragraph (3) of the Liquor Tax Act prior to the amendment (including as applied mutatis mutandis pursuant to Article 29, paragraph (3) of that Act), Article 15, paragraph (3) of the Sugar Excise Tax Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (3) or Article 18, paragraph (3) of that Act or Article 91, paragraph (3) of the Act on Special Measures Concerning Taxation), Article 17, paragraph (3) of the Commodity Tax Act (including as applied mutatis mutandis pursuant to Article 19, paragraph (3), Article 22, paragraph (3) or Article 26, paragraph (3) of that Act), Article 14, paragraph (3) of the Gasoline Tax Act (including as applied mutatis mutandis pursuant to Article 15, paragraph (3) of that Act or Article 90, paragraph (3) of the Act on Special Measures Concerning Taxation), Article 11, paragraph (3) of the Liquefied Petroleum Gas Tax Act (including as applied mutatis mutandis pursuant to Article 12, paragraph (3) of that Act), Article 15, paragraph (3) of the Playing Cards Tax Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (3) of that Act) or Article 88-2, paragraph (3) of the Act on Special Measures Concerning Taxation.
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## 附 則 昭和四二年五月三一日法律第二三号
suppl-3421-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-23 · https://japanlaw.org/l/332AC0000000026/suppl-3421-23
### 第一条（施行期日） — Effective Date
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suppl-3421-23/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-23/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-23/art-1
**第一項** この法律は、昭和四十二年六月一日から施行する。
suppl-3421-23/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-23/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-23/art-1/par-1
This Act comes into effect on June 1, 1967.
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## 附 則 昭和四二年五月三一日法律第二四号
suppl-3421-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24
### 第一条（施行期日） — Effective Date
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suppl-3421-24/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-1
**第一項** この法律は、昭和四十二年六月一日から施行する。ただし、租税特別措置法第三十一条、第三十二条、第三十三条（第四項を除く。）、第三十三条の二、第三十四条、第三十八条の二、第三十八条の十二及び第六十四条から第六十五条の三までの改正規定は、土地収用法の一部を改正する法律（昭和四十二年法律第七十四号）の施行の日から施行する。
suppl-3421-24/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-1/par-1
This Act comes into effect on June 1, 1967; provided, however, that the provisions amending Article 31, Article 32, Article 33 (excluding paragraph (4)), Article 33-2, Article 34, Article 38-2, Article 38-12 and Articles 64 through 65-3 of the Act on Special Measures Concerning Taxation come into effect on the day on which the Act Partially Amending the Expropriation of Land Act (Act No. 74 of 1967) comes into effect.
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### 第二条（所得税の特例に関する経過規定の原則） — Principle for Transitional Provisions Concerning Special Provisions on Income Tax
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suppl-3421-24/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和四十二年分以後の所得税について適用し、昭和四十一年分以前の所得税については、なお従前の例による。
suppl-3421-24/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-2/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1967 and subsequent years, and with regard to income tax for 1966 and earlier years, the provisions then in force continue to govern.
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### 第四条（配当所得に関する経過規定） — Transitional Provisions Concerning Dividend Income
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suppl-3421-24/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-4
**第一項** 施行日前に支払を受けるべきであつた配当所得については、なお従前の例による。
suppl-3421-24/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-4/par-1
With regard to dividend income that was to be received before the Effective Date, the provisions then in force continue to govern.
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**第二項** 昭和四十二年六月一日から同月三十日までの間に支払を受けるべき証券投資信託の収益の分配に係る配当所得（当該収益の計算期間が一年以上であるものに係る配当所得（証券投資信託の終了又は証券投資信託契約の一部の解約により支払を受けるものを除く。）で昭和四十二年六月三十日後に支払期が到来するものの金額のうち同日までの期間に対応する部分の金額として政令で定めるところにより計算した金額を含む。）については、旧法第八条の二第一項から第四項までの規定中「昭和四十二年五月三十一日」とあるのは、「昭和四十二年六月三十日」として、同条の規定の例によるものとする。
suppl-3421-24/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-4/par-2
With regard to dividend income relating to distributions of proceeds of securities investment trusts that are to be received during the period from June 1, 1967 to June 30, 1967 (including, out of the amount of dividend income relating to distributions of proceeds whose calculation period is one year or more (excluding dividend income received upon the termination of a securities investment trust or the cancellation of part of a securities investment trust contract) whose payment date falls after June 30, 1967, the amount calculated, as specified by Cabinet Order, as the amount of the portion corresponding to the period up to that date), the provisions of Article 8-2 of the Former Act are to govern, with the phrase "May 31, 1967" in paragraphs (1) through (4) of that Article deemed to be replaced with "June 30, 1967".
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**第三項** 昭和四十二年六月一日から同月三十日までの間に支払を受けるべき配当所得（証券投資信託の収益の分配に係るものを除く。）については、旧法第八条の三第一項及び第二項、第八条の四第一項並びに第九条第一項中「昭和四十二年五月三十一日」とあるのは、「昭和四十二年六月三十日」として、これらの条の規定の例によるものとする。
suppl-3421-24/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-4/par-3
With regard to dividend income to be received during the period from June 1, 1967 to June 30, 1967 (excluding that relating to distributions of proceeds of securities investment trusts), the provisions of Article 8-3, paragraphs (1) and (2), Article 8-4, paragraph (1) and Article 9, paragraph (1) of the Former Act are to govern, with the phrase "May 31, 1967" in those provisions deemed to be replaced with "June 30, 1967".
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**第四項** 新法第九条の二の規定は、施行日以後に合併した同条各号に掲げる法人から交付を受ける金銭その他の資産について適用し、同日前に合併した当該法人から交付を受ける金銭その他の資産については、なお従前の例による。
suppl-3421-24/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-4/par-4
The provisions of Article 9-2 of the New Act apply to money or other assets received from a corporation listed in the items of that Article that has merged on or after the Effective Date, and with regard to money or other assets received from such a corporation that merged before that date, the provisions then in force continue to govern.
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### 第五条（個人の税額控除に関する経過規定） — Transitional Provisions Concerning Tax Credits for Individuals
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suppl-3421-24/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-5
**第一項** 新法第十条第一項の規定は、個人が施行日以後に同項に規定する特定設備の廃棄をした場合について適用し、個人が同日前に旧法第十条第一項に規定する特定設備の廃棄をした場合については、なお従前の例による。
suppl-3421-24/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-5/par-1
The provisions of Article 10, paragraph (1) of the New Act apply in the case where an individual has carried out a disposal of specified equipment prescribed in that paragraph on or after the Effective Date, and in the case where an individual carried out a disposal of specified equipment prescribed in Article 10, paragraph (1) of the Former Act before that date, the provisions then in force continue to govern.
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### 第六条（個人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation for Individuals
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suppl-3421-24/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-6
**第一項** 新法第十一条の規定は、個人が施行日以後に取得し、又は製作して事業の用に供した同条第一項に規定する合理化機械等の償却費の額の計算について適用し、個人が同日前に取得し、又は製作した旧法第十一条第一項に規定する合理化機械等をその事業の用に供した場合における当該合理化機械等の償却費の額の計算については、なお従前の例による。
suppl-3421-24/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-6/par-1
The provisions of Article 11 of the New Act apply to the calculation of the amount of depreciation allowance for rationalization machinery, etc. prescribed in paragraph (1) of that Article that an individual has acquired or manufactured and used for business on or after the Effective Date, and with regard to the calculation of the amount of depreciation allowance for rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Former Act in the case where an individual has used for business that rationalization machinery, etc. which the individual acquired or manufactured before that date, the provisions then in force continue to govern.
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**第二項** 個人が、昭和四十二年十二月三十一日までに、旧法第十二条第一項に規定する開発研究機械等でその製作後事業の用に供されたことのないものを取得し、又は製作してこれを同項に規定する開発研究の用に供した場合における当該開発研究機械等の償却費の額の計算については、同項中「昭和四十二年五月三十一日」とあるのは、「昭和四十二年十二月三十一日」として、同条の規定の例によるものとする。
suppl-3421-24/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-6/par-2
With regard to the calculation of the amount of depreciation allowance for development research machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act in the case where an individual has, by December 31, 1967, acquired or manufactured such development research machinery, etc. that has not been used for business since its manufacture and has used it for development research prescribed in that paragraph, the provisions of that Article are to govern, with the phrase "May 31, 1967" in that paragraph deemed to be replaced with "December 31, 1967".
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**第三項** 新法第十三条の三（第八項を除く。）の規定は、個人の施行日以後の同条第一項に規定する収入金額で同項に規定する海外取引等によるものについて適用し、同日前の旧法第十三条の三第一項に規定する収入金額で同項に規定する海外取引等によるものについては、なお従前の例による。
suppl-3421-24/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-6/par-3
The provisions of Article 13-3 of the New Act (excluding paragraph (8)) apply to an individual's revenue prescribed in paragraph (1) of that Article that derives from overseas transactions, etc. prescribed in that paragraph on or after the Effective Date, and with regard to revenue prescribed in Article 13-3, paragraph (1) of the Former Act that derives from overseas transactions, etc. prescribed in that paragraph before that date, the provisions then in force continue to govern.
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**第四項** 昭和四十二年分の所得税についての新法第十三条第一項、第十三条の二第一項、第十三条の三第一項、第三十四条第四項、第三十八条の五第二項（新法第三十八条の八第二項において準用する場合を含む。）及び第三十九条第三項の規定の適用については、新法第十三条第一項中「前二条」とあるのは「租税特別措置法の一部を改正する法律（昭和四十二年法律第二十四号）附則第六条第二項又は前二条」と、新法第十三条の二第一項中「前三条」とあるのは「、租税特別措置法の一部を改正する法律附則第六条第二項、前三条」と、新法第十三条の三第一項、第三十四条第四項、第三十八条の五第二項及び第三十九条第三項中「から第十三条まで」とあるのは「、租税特別措置法の一部を改正する法律附則第六条第二項、第十二条、第十三条」とする。
suppl-3421-24/art-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-6/par-4
With regard to the application of the provisions of Article 13, paragraph (1), Article 13-2, paragraph (1), Article 13-3, paragraph (1), Article 34, paragraph (4), Article 38-5, paragraph (2) (including as applied mutatis mutandis pursuant to Article 38-8, paragraph (2) of the New Act) and Article 39, paragraph (3) of the New Act to income tax for 1967, the phrase "the preceding two Articles" in Article 13, paragraph (1) of the New Act is deemed to be replaced with "Article 6, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 24 of 1967) or the preceding two Articles", the phrase "the preceding three Articles" in Article 13-2, paragraph (1) of the New Act with ", Article 6, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, the preceding three Articles", and the phrase "through Article 13" in Article 13-3, paragraph (1), Article 34, paragraph (4), Article 38-5, paragraph (2) and Article 39, paragraph (3) of the New Act with ", Article 6, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, Article 12, Article 13".
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### 第七条（個人の準備金等に関する経過規定） — Transitional Provisions Concerning Reserves, etc. of Individuals
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suppl-3421-24/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-7
**第一項** 個人が昭和四十二年一月一日において有する旧法第二章第二節第二款の規定による各準備金勘定の金額（既に旧法の規定により取りくずすべきこととなつたものを除く。）は、それぞれ新法第二章第二節第二款の規定により準備金として積み立てた金額とみなす。
suppl-3421-24/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-7/par-1
The amount of each reserve account under the provisions of Chapter II, Section 2, Subsection 2 of the Former Act that an individual holds as of January 1, 1967 (excluding the amount that has already become subject to reversal under the provisions of the Former Act) is deemed to be the amount set aside as a reserve under the corresponding provisions of Chapter II, Section 2, Subsection 2 of the New Act.
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**第二項** 新法第二十八条の三の規定は、施行日以後に同条に規定する特定織布業商工組合がした賦課に基づいて納付された金額について適用する。
suppl-3421-24/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-7/par-2
The provisions of Article 28-3 of the New Act apply to amounts paid on the basis of levies imposed on or after the Effective Date by a specified weaving industry commercial and industrial association prescribed in that Article.
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### 第八条（個人の技術等海外取引に係る所得の特別控除に関する経過規定） — Transitional Provisions Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
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suppl-3421-24/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-8
**第一項** 新法第二十一条の規定は、施行日以後の同条第一項又は第二項に規定する収入金額について適用し、同日前の旧法第二十一条第一項又は第二項に規定する収入金額については、なお従前の例による。
suppl-3421-24/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-8/par-1
The provisions of Article 21 of the New Act apply to revenue prescribed in paragraph (1) or (2) of that Article on or after the Effective Date, and with regard to revenue prescribed in Article 21, paragraph (1) or (2) of the Former Act before that date, the provisions then in force continue to govern.
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### 第九条（外国技術使用料課税に関する経過規定） — Transitional Provisions Concerning Taxation on Royalties for Foreign Technology
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suppl-3421-24/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-9
**第一項** 旧法第二十八条第一項に規定する者が施行日前に締結された契約に基づき同条第三項に規定する重要外国技術を提供することにより受ける使用料で同条第一項に規定する契約期間内に支払を受けるべきものに係る所得税については、同条の規定は、なおその効力を有する。
suppl-3421-24/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-9/par-1
With regard to income tax on royalties that a person prescribed in Article 28, paragraph (1) of the Former Act receives by providing important foreign technology prescribed in paragraph (3) of that Article on the basis of a contract concluded before the Effective Date, and that are to be received within the contract period prescribed in paragraph (1) of that Article, the provisions of that Article remain in force.
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### 第十条（譲渡所得に関する経過規定） — Transitional Provisions Concerning Capital Gains
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suppl-3421-24/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-10
**第一項** 新法（附則第一条ただし書に規定する改正規定の施行後のものをいう。以下次項まで及び第十八条において同じ。）第三十一条、第三十二条、第三十三条（第四項を除く。）、第三十三条の二、第三十八条の二及び第三十八条の十二の規定は、土地収用法の一部を改正する法律の施行の日（以下「収用法施行日」という。）以後に行なわれたこれらの規定に該当する資産の譲渡（新法第三十一条第三項の規定により収用等による譲渡があつたものとされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。以下次項までにおいて同じ。）に係る所得税について適用し、同日前に行なわれた当該資産の譲渡に係る所得税については、なお従前の例による。
suppl-3421-24/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-10/par-1
The provisions of Article 31, Article 32, Article 33 (excluding paragraph (4)), Article 33-2, Article 38-2 and Article 38-12 of the New Act (meaning the New Act after the enforcement of the amending provisions prescribed in the proviso to Article 1 of the Supplementary Provisions; the same applies in the following paragraph and in Article 18) apply to income tax on transfers of assets falling under those provisions carried out on or after the day on which the Act Partially Amending the Expropriation of Land Act comes into effect (hereinafter referred to as the "Effective Date of the Expropriation of Land Act Amendment") (including acts deemed to be transfers by expropriation, etc. under the provisions of Article 31, paragraph (3) of the New Act and other acts that are included in transfers under those provisions; the same applies in the following paragraph), and with regard to income tax on such transfers of assets carried out before that date, the provisions then in force continue to govern.
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**第二項** 新法第三十四条の規定は、収用法施行日以後に譲渡した資産で新法第三十一条又は第三十二条の規定の適用を受けたものに係る新法第三十四条第一項に規定する代替資産等について適用し、同日前に譲渡した資産で旧法第三十一条又は第三十二条の規定の適用を受けたものに係る当該代替資産等については、なお従前の例による。
suppl-3421-24/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-10/par-2
The provisions of Article 34 of the New Act apply to substitute assets, etc. prescribed in Article 34, paragraph (1) of the New Act relating to assets transferred on or after the Effective Date of the Expropriation of Land Act Amendment to which the provisions of Article 31 or Article 32 of the New Act have been applied, and with regard to such substitute assets, etc. relating to assets transferred before that date to which the provisions of Article 31 or Article 32 of the Former Act were applied, the provisions then in force continue to govern.
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**第三項** 新法第三十三条第四項の規定は、施行日以後に納付すべき同項に規定する利子税について適用し、同日前に納付すべき当該利子税については、なお従前の例による。
suppl-3421-24/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-10/par-3
The provisions of Article 33, paragraph (4) of the New Act apply to interest tax prescribed in that paragraph that is to be paid on or after the Effective Date, and with regard to such interest tax that was to be paid before that date, the provisions then in force continue to govern.
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### 第十一条（法人税の特例に関する経過規定の原則） — Principle for Transitional Provisions Concerning Special Provisions on Corporation Tax
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suppl-3421-24/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-11
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3421-24/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-11/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) commencing on or after the Effective Date, and with regard to corporation tax for business years of corporations that commenced before that date, the provisions then in force continue to govern.
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### 第十二条（法人の受けた配当等の益金不算入の特例等に関する経過規定） — Transitional Provisions Concerning Special Provisions, etc. on Exclusion from Gross Profit of Dividends, etc. Received by Corporations
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suppl-3421-24/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-12
**第一項** 新法第四十二条の二第四項の規定は、施行日以後に解散した同項に規定する内国法人が同項に規定する配当等の金額を受けた場合について適用し、同日前に解散した当該内国法人が当該配当等の金額を受けた場合については、なお従前の例による。
suppl-3421-24/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-12/par-1
The provisions of Article 42-2, paragraph (4) of the New Act apply in the case where a domestic corporation prescribed in that paragraph that dissolved on or after the Effective Date has received the amount of dividends, etc. prescribed in that paragraph, and in the case where such a domestic corporation that dissolved before that date has received the amount of dividends, etc., the provisions then in force continue to govern.
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### 第十三条（法人の税額控除に関する経過規定） — Transitional Provisions Concerning Tax Credits for Corporations
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suppl-3421-24/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-13
**第一項** 新法第四十二条の四第一項の規定は、法人が施行日以後に同項に規定する特定設備の廃棄をした場合について適用し、法人が同日前に旧法第四十二条の四第一項に規定する特定設備の廃棄をした場合については、なお従前の例による。
suppl-3421-24/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-13/par-1
The provisions of Article 42-4, paragraph (1) of the New Act apply in the case where a corporation has carried out a disposal of specified equipment prescribed in that paragraph on or after the Effective Date, and in the case where a corporation carried out a disposal of specified equipment prescribed in Article 42-4, paragraph (1) of the Former Act before that date, the provisions then in force continue to govern.
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### 第十四条（法人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation for Corporations
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suppl-3421-24/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-14
**第一項** 新法第四十三条の規定は、法人が施行日以後に取得し、又は製作して事業の用に供した同条第一項に規定する合理化機械等について適用し、法人が同日前に取得し、又は製作した旧法第四十三条第一項に規定する合理化機械等をその事業の用に供した場合については、なお従前の例による。この場合において、法人が施行日から当該法人の同日以後最初に開始する事業年度開始の日の前日までの間に取得し、又は製作して事業の用に供した新法第四十三条第一項に規定する合理化機械等の償却額の計算方法については、旧法第四十三条の規定の例によるものとする。
suppl-3421-24/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-14/par-1
The provisions of Article 43 of the New Act apply to rationalization machinery, etc. prescribed in paragraph (1) of that Article that a corporation has acquired or manufactured and used for business on or after the Effective Date, and in the case where a corporation has used for business rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act that it acquired or manufactured before that date, the provisions then in force continue to govern. In this case, the method of calculating the depreciation amount of rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the New Act that a corporation has acquired or manufactured and used for business during the period from the Effective Date to the day before the first day of the first business year of that corporation commencing on or after that date is to be governed by the provisions of Article 43 of the Former Act.
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**第二項** 新法第四十六条第一項第二号の規定は、施行日以後に同号に掲げる場合に該当することとなる法人について適用する。この場合において、当該法人の施行日前に開始した事業年度の同号に掲げる漁船の償却額の計算方法については、旧法第四十六条の規定の例によるものとする。
suppl-3421-24/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-14/par-2
The provisions of Article 46, paragraph (1), item (ii) of the New Act apply to a corporation that comes to fall under the case listed in that item on or after the Effective Date. In this case, the method of calculating the depreciation amount of the fishing vessels listed in that item for a business year of that corporation that commenced before the Effective Date is to be governed by the provisions of Article 46 of the Former Act.
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**第三項** 新法第四十六条の二（第七項を除く。）の規定は、法人の施行日以後の同条第一項に規定する収入金額で同項に規定する海外取引等によるものについて適用し、法人の同日前の旧法第四十六条の二第一項に規定する収入金額で同項に規定する海外取引等によるものについては、なお従前の例による。
suppl-3421-24/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-14/par-3
The provisions of Article 46-2 of the New Act (excluding paragraph (7)) apply to a corporation's revenue prescribed in paragraph (1) of that Article that derives from overseas transactions, etc. prescribed in that paragraph on or after the Effective Date, and with regard to a corporation's revenue prescribed in Article 46-2, paragraph (1) of the Former Act that derives from overseas transactions, etc. prescribed in that paragraph before that date, the provisions then in force continue to govern.
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**第四項** 法人が、当該法人の施行日以後最初に開始する事業年度開始の日の前日までに、旧法第四十四条第一項に規定する開発研究機械等でその製作後事業の用に供されたことのないものを取得し、又は製作して、これを同項に規定する開発研究の用に供した場合におけるその用に供した事業年度の当該開発研究機械等に係る同項に規定する償却範囲額の計算については、同項中「昭和四十二年五月三十一日」とあるのは、「昭和四十二年六月一日以後最初に開始する事業年度開始の日の前日」として、同条の規定の例によるものとする。
suppl-3421-24/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-14/par-4
With regard to the calculation of the allowable depreciation amount prescribed in Article 44, paragraph (1) of the Former Act for development research machinery, etc. for the business year in which it was used for development research, in the case where a corporation has, by the day before the first day of the first business year of that corporation commencing on or after the Effective Date, acquired or manufactured development research machinery, etc. prescribed in that paragraph that has not been used for business since its manufacture, and has used it for development research prescribed in that paragraph, the provisions of that Article are to govern, with the phrase "May 31, 1967" in that paragraph deemed to be replaced with "the day before the first day of the first business year commencing on or after June 1, 1967".
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### 第十五条（法人の準備金に関する経過規定） — Transitional Provisions Concerning Reserves of Corporations
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suppl-3421-24/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-15
**第一項** 法人が施行日以後最初に開始する事業年度開始の日において有する旧法第三章第二節の規定による各準備金勘定の金額は、それぞれ新法第三章第二節の規定により損金経理の方法により準備金として積み立てた金額とみなす。
suppl-3421-24/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-15/par-1
The amount of each reserve account under the provisions of Chapter III, Section 2 of the Former Act that a corporation holds as of the first day of its first business year commencing on or after the Effective Date is deemed to be the amount set aside as a reserve by the method of accounting as an expense or loss under the corresponding provisions of Chapter III, Section 2 of the New Act.
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**第二項** 新法第五十六条の三の規定は、施行日以後に同条第一項に規定する特定織布業商工組合がした賦課に基づいて納付された金額について適用する。
suppl-3421-24/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-15/par-2
The provisions of Article 56-3 of the New Act apply to amounts paid on the basis of levies imposed on or after the Effective Date by a specified weaving industry commercial and industrial association prescribed in paragraph (1) of that Article.
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**第三項** 新法第五十六条の四の規定は、同条第一項に規定する法人が施行日以後に同項に規定する設備の取得のために支出する金額について適用する。
suppl-3421-24/art-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-15/par-3
The provisions of Article 56-4 of the New Act apply to amounts that a corporation prescribed in paragraph (1) of that Article disburses on or after the Effective Date for the acquisition of the equipment prescribed in that paragraph.
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### 第十六条（法人の技術等海外取引に係る所得の特別控除に関する経過規定） — Transitional Provisions Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Corporations
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suppl-3421-24/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-16
**第一項** 新法第五十八条の規定は、施行日以後の同条第一項又は第二項に規定する収入金額について適用し、同日前の旧法第五十八条第一項又は第二項に規定する収入金額については、なお従前の例による。
suppl-3421-24/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-16/par-1
The provisions of Article 58 of the New Act apply to revenue prescribed in paragraph (1) or (2) of that Article on or after the Effective Date, and with regard to revenue prescribed in Article 58, paragraph (1) or (2) of the Former Act before that date, the provisions then in force continue to govern.
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### 第十七条（協同組合等の留保所得の特別控除に関する経過規定） — Transitional Provisions Concerning the Special Deduction for Retained Income of Cooperatives, etc.
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suppl-3421-24/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-17
**第一項** 新法第六十一条の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-3421-24/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-17/par-1
The provisions of Article 61 of the New Act apply to corporation tax for business years of corporations ending on or after the Effective Date, and with regard to corporation tax for business years of corporations that ended before that date, the provisions then in force continue to govern.
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### 第十八条（法人の資産の譲渡に関する経過規定） — Transitional Provisions Concerning Transfers of Assets by Corporations
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suppl-3421-24/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-18
**第一項** 新法第六十四条から第六十五条の三までの規定は、収用法施行日以後に行なわれたこれらの規定に該当する資産の譲渡（新法第六十四条第二項の規定により収用等による譲渡があつたものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）に係る法人税について適用し、同日前に行なわれた当該資産の譲渡に係る法人税については、なお従前の例による。
suppl-3421-24/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-18/par-1
The provisions of Articles 64 through 65-3 of the New Act apply to corporation tax on transfers of assets falling under those provisions carried out on or after the Effective Date of the Expropriation of Land Act Amendment (including acts deemed to be transfers by expropriation, etc. under the provisions of Article 64, paragraph (2) of the New Act and other acts that are included in transfers under those provisions), and with regard to corporation tax on such transfers of assets carried out before that date, the provisions then in force continue to govern.
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### 第十九条（合併の場合の清算所得等の課税の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on Taxation on Liquidation Income, etc. in the Case of Mergers
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suppl-3421-24/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-19
**第一項** 新法第六十六条の二及び第六十六条の四の規定は、法人が施行日以後にこれらの規定に規定する場合に該当することとなつた場合について適用する。
suppl-3421-24/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-19/par-1
The provisions of Articles 66-2 and 66-4 of the New Act apply in the case where a corporation has come to fall under the cases prescribed in those provisions on or after the Effective Date.
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**第二項** 新法第六十六条の二第一項に規定する法人が施行日前に合併をした場合における清算所得に対する法人税の課税については、旧法第六十六条の三及び第六十六条の四の規定は、なおその効力を有する。
suppl-3421-24/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-19/par-2
With regard to the imposition of corporation tax on liquidation income in the case where a corporation prescribed in Article 66-2, paragraph (1) of the New Act carried out a merger before the Effective Date, the provisions of Articles 66-3 and 66-4 of the Former Act remain in force.
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### 第二十条（石炭鉱業会社の所得計算の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on the Calculation of Income of Coal Mining Companies
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suppl-3421-24/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-20
**第一項** 新法第六十六条の十一の規定は、法人が施行日以後に同条第一項に規定する元利補給金の交付を受ける場合について適用する。
suppl-3421-24/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-20/par-1
The provisions of Article 66-11 of the New Act apply in the case where a corporation receives a principal and interest subsidy prescribed in paragraph (1) of that Article on or after the Effective Date.
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### 第二十一条（砂糖消費税の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on Sugar Excise Tax
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suppl-3421-24/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-21
**第一項** この法律の施行前に課した、又は課すべきであつた砂糖消費税については、なお従前の例による。
suppl-3421-24/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-21/par-1
With regard to sugar excise tax that was imposed, or that should have been imposed, before the enforcement of this Act, the provisions then in force continue to govern.
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### 第二十二条（通行税に関する特例の改正に伴う経過規定） — Transitional Provisions Accompanying the Amendment of the Special Provisions on Travel Tax
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suppl-3421-24/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-22
**第一項** 昭和四十二年六月三十日以前に領収した航空機の旅客運賃に係る通行税については、なお従前の例による。
suppl-3421-24/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-22/par-1
With regard to travel tax on aircraft passenger fares received on or before June 30, 1967, the provisions then in force continue to govern.
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### 第二十三条（政令への委任） — Delegation to Cabinet Order
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suppl-3421-24/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-23
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-3421-24/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-23/par-1
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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### 第二十四条（罰則に関する経過規定） — Transitional Provisions Concerning Penal Provisions
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suppl-3421-24/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-24
**第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる国税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3421-24/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-24/par-1
With regard to the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act with respect to national taxes for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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## 附 則 昭和四二年六月一二日法律第三六号
suppl-3421-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-36 · https://japanlaw.org/l/332AC0000000026/suppl-3421-36
**第一項** この法律は、登録免許税法の施行の日から施行する。
suppl-3421-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-36/par-1
This Act comes into effect as of the day on which the Registration and License Tax Act comes into effect.
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## 附 則 昭和四二年七月一三日法律第五六号
suppl-3421-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-56 · https://japanlaw.org/l/332AC0000000026/suppl-3421-56
### 第一条（施行期日） — Effective Date
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suppl-3421-56/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-56/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-56/art-1
**第一項** この法律は、公布の日から施行する。ただし、附則第六条及び附則第十三条から第三十一条までの規定は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。
suppl-3421-56/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-56/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-56/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 6 and Articles 13 through 31 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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### 第二十二条（租税特別措置法の一部改正に伴う経過規定） — Transitional Provisions Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-3421-56/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-56/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3421-56/art-22
**第一項** 附則第十三条の規定による改正前の中小企業近代化資金等助成法第三条第一項第三号の二に規定する事業協同組合若しくは事業協同小組合又は同号に規定する法人で小売商業を営むものが同号に規定する小売商業店舗共同化計画に基づいて設置する建物及び建物附属設備の償却限度額の計算については、前条の規定による改正後の租税特別措置法第四十三条第一項の表の第三号の規定にかかわらず、なお従前の例による。
suppl-3421-56/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-56/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-56/art-22/par-1
With regard to the calculation of the depreciation limit for buildings and building fixtures installed by a business cooperative or minor business cooperative prescribed in Article 3, paragraph (1), item (iii)-2 of the Act on Subsidies for Small and Medium Enterprise Modernization Funds, etc. prior to the amendment by Article 13 of the Supplementary Provisions, or by a corporation prescribed in that item, that engages in retail business, on the basis of the retail store joint operation plan prescribed in that item, notwithstanding the provisions of item (iii) of the table in Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the preceding Article, the provisions then in force continue to govern.
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**第二項** 附則第十三条の規定による改正前の中小企業近代化資金等助成法第三条第一項第四号に規定する事業協同組合等が同号イに掲げる資金の貸付けを受けて作成した同号の工場等集団化計画若しくは店舗集団化計画に基づき取得し若しくは造成した土地又は同条第二項に規定する中小企業共同工場貸与事業により都道府県から譲渡しを受けた土地を当該事業協同組合等からその組合員又は所属員たる中小企業者が取得する場合の当該土地の所有権の移転の登記については、前条の規定による改正後の租税特別措置法第七十八条の三の規定にかかわらず、なお従前の例による。
suppl-3421-56/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-56/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-56/art-22/par-2
With regard to the registration of transfer of ownership of land in the case where a small and medium sized enterprise that is a member or affiliated member of a business cooperative, etc. prescribed in Article 3, paragraph (1), item (iv) of the Act on Subsidies for Small and Medium Enterprise Modernization Funds, etc. prior to the amendment by Article 13 of the Supplementary Provisions acquires from that business cooperative, etc. land that the business cooperative, etc. acquired or developed on the basis of the plan for grouping factories, etc. or the plan for grouping stores referred to in that item, prepared with a loan of the funds listed in (a) of that item, or land that it received by transfer from a prefecture through the business of leasing joint factories to small and medium sized enterprises prescribed in paragraph (2) of that Article, notwithstanding the provisions of Article 78-3 of the Act on Special Measures Concerning Taxation as amended by the preceding Article, the provisions then in force continue to govern.
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## 附 則 昭和四二年七月二七日法律第八四号
suppl-3421-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-84 · https://japanlaw.org/l/332AC0000000026/suppl-3421-84
**第一項** この法律は、公布の日から施行する。
suppl-3421-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-84/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和四二年七月二九日法律第九七号
suppl-3421-97 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-97 · https://japanlaw.org/l/332AC0000000026/suppl-3421-97
**第一項** この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
suppl-3421-97/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-97/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 昭和四二年七月二九日法律第九九号
suppl-3421-99 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-99 · https://japanlaw.org/l/332AC0000000026/suppl-3421-99
### 第一条（施行期日） — Effective Date
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suppl-3421-99/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-99/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-99/art-1
**第一項** この法律は、公布の日から施行する。ただし、附則第十四条から第十六条までの規定は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
suppl-3421-99/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-99/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-99/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 14 through 16 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 昭和四三年四月二〇日法律第二三号
suppl-3431-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23
### 第一条（施行期日） — Effective Date
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suppl-3431-23/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3431-23/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-1/par-1
This Act comes into effect on the date of promulgation.
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### 第二条（所得税の特例に関する経過規定の原則） — Principle for Transitional Provisions Concerning Special Provisions on Income Tax
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suppl-3431-23/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和四十三年分以後の所得税について適用し、昭和四十二年分以前の所得税については、なお従前の例による。
suppl-3431-23/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-2/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1968 and subsequent years, and with regard to income tax for 1967 and earlier years, the provisions then in force continue to govern.
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### 第三条（民間外貨債の利子に関する経過規定） — Transitional Provisions Concerning Interest on Private Foreign Currency Denominated Bonds
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suppl-3431-23/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-3
**第一項** 内国法人が昭和四十三年三月三十一日までに発行した改正前の租税特別措置法（以下「旧法」という。）第七条の二第二号に規定する外貨債につき非居住者又は外国法人に対して支払う利子については、なお従前の例による。
suppl-3431-23/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-3/par-1
With regard to interest paid to a nonresident or a foreign corporation on foreign currency denominated bonds prescribed in Article 7-2, item (ii) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that a domestic corporation issued by March 31, 1968, the provisions then in force continue to govern.
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### 第四条（個人の税額控除に関する経過規定） — Transitional Provisions Concerning Tax Credits for Individuals
caption: machine translation, not official
suppl-3431-23/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-4
**第一項** 個人が、昭和四十一年四月一日から昭和四十三年三月三十一日までの間に、旧特定設備（旧法第十条第一項に規定する特定設備をいう。次項において同じ。）の同条第一項に規定する廃棄をした場合については、なお従前の例による。
suppl-3431-23/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-4/par-1
In the case where an individual has, during the period from April 1, 1966 to March 31, 1968, carried out a disposal prescribed in Article 10, paragraph (1) of the Former Act of former specified equipment (meaning specified equipment prescribed in Article 10, paragraph (1) of the Former Act; the same applies in the following paragraph), the provisions then in force continue to govern.
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**第二項** 個人が、旧特定設備で昭和四十二年八月三十一日以後に旧法第十条第一項の規定の適用を新たに受けることができることとなつたもののうち政令で定める設備につき、昭和四十三年四月一日から昭和四十四年三月三十一日までの間に、同項に規定する廃棄をした場合には、同項中「昭和四十三年三月三十一日」とあるのは「昭和四十四年三月三十一日」と、「政令で定める設備」とあるのは「租税特別措置法の一部を改正する法律（昭和四十三年法律第二十三号）附則第四条第二項に規定する政令で定める設備」として、同条の規定の例によるものとする。
suppl-3431-23/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-4/par-2
In the case where an individual has, during the period from April 1, 1968 to March 31, 1969, carried out a disposal prescribed in Article 10, paragraph (1) of the Former Act of equipment specified by Cabinet Order out of former specified equipment that newly became eligible for the application of the provisions of that paragraph on or after August 31, 1967, the provisions of that Article are to govern, with the phrase "March 31, 1968" in that paragraph deemed to be replaced with "March 31, 1969", and the phrase "equipment specified by Cabinet Order" with "equipment specified by Cabinet Order prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 23 of 1968)".
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### 第五条（個人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation for Individuals
caption: machine translation, not official
suppl-3431-23/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-5
**第一項** 個人が新法第十三条の三第一項の規定を適用する場合において、同項に規定する総収入金額のうちに同項に規定する海外取引等による収入金額で新法の規定により同条第四項第四号に掲げる取引に新たに該当することとなつたもの又は同項第十一号に掲げる取引によるものがあるときは、これらの取引による収入金額については、当該個人の昭和四十三年四月一日以後の当該取引による収入金額に限るものとする。
suppl-3431-23/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-5/par-1
In the case where an individual applies the provisions of Article 13-3, paragraph (1) of the New Act, if the gross revenue prescribed in that paragraph includes revenue from overseas transactions, etc. prescribed in that paragraph that derives from transactions that have newly come to fall under the transactions listed in paragraph (4), item (iv) of that Article under the provisions of the New Act, or from the transactions listed in item (xi) of that paragraph, the revenue from those transactions is limited to the individual's revenue from those transactions on or after April 1, 1968.
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### 第六条（個人の準備金に関する経過規定） — Transitional Provisions Concerning Reserves of Individuals
caption: machine translation, not official
suppl-3431-23/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6
**第一項** 個人の昭和四十三年分の事業所得の金額を計算する場合において、昭和四十二年十二月三十一日における価格変動準備金の金額と昭和四十三年十二月三十一日において旧法第十九条第一項各号の規定により計算した金額の合計額とのうちいずれか少ない金額（昭和四十三年分の事業所得に係る価格変動準備金の積立限度額の計算について当該事業所得を昭和四十二年分以前の年分の事業所得とみなした場合に租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号）附則第四条第二項の規定の適用がある個人については、同項の規定の例により計算した金額）が、同日において新法第十九条第一項各号の規定により計算した金額の合計額をこえる個人については、同項の規定にかかわらず、当該合計額にそのこえる金額を加算した金額を、同項各号の規定により計算した金額の合計額とする。この場合において、旧法第十九条第一項第一号中「後入先出法」とあるのは、「後入先出法若しくはこれに準ずる評価方法」とする。
suppl-3431-23/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6/par-1
In calculating the amount of business income of an individual for 1968, for an individual for whom the lesser of the amount of the reserve for price fluctuations as of December 31, 1967 and the total of the amounts calculated under the provisions of the items of Article 19, paragraph (1) of the Former Act as of December 31, 1968 (or, for an individual to whom the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 40 of 1961) would apply if, in calculating the reserve limit for the reserve for price fluctuations relating to business income for 1968, that business income were deemed to be business income for 1967 or an earlier year, the amount calculated in accordance with the provisions of that paragraph) exceeds the total of the amounts calculated under the provisions of the items of Article 19, paragraph (1) of the New Act as of that day, notwithstanding the provisions of that paragraph, the amount obtained by adding the excess amount to that total is to be the total of the amounts calculated under the provisions of the items of that paragraph. In this case, the phrase "last-in first-out method" in Article 19, paragraph (1), item (i) of the Former Act is deemed to be replaced with "last-in first-out method or a valuation method equivalent thereto".
machine translation, not official
**第二項** 前項の規定の適用を受けた個人の新法第十九条第一項各号の規定により計算した金額の合計額が前年十二月三十一日における価格変動準備金の金額をこえることとなる最初の年の前年までの各年（昭和四十七年までの各年に限る。）においては、同項の規定にかかわらず、次に掲げる金額の合計額を同項各号の規定により計算した金額の合計額とする。
suppl-3431-23/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6/par-2
In each year up to the year preceding the first year in which the total of the amounts calculated under the provisions of the items of Article 19, paragraph (1) of the New Act for an individual to whom the provisions of the preceding paragraph have been applied comes to exceed the amount of the reserve for price fluctuations as of December 31 of the preceding year (limited to each year up to 1972), notwithstanding the provisions of that paragraph, the total of the amounts listed below is to be the total of the amounts calculated under the provisions of the items of that paragraph:
machine translation, not official
**一** その年十二月三十一日において新法第十九条第一項各号の規定により計算した金額の合計額
suppl-3431-23/art-6/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6/par-2/item-1
the total of the amounts calculated under the provisions of the items of Article 19, paragraph (1) of the New Act as of December 31 of that year;
machine translation, not official
**二** 前年十二月三十一日における価格変動準備金の金額から同日において新法第十九条第一項各号の規定により計算した金額の合計額と前号に掲げる合計額とのいずれか多い金額を控除した金額
suppl-3431-23/art-6/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-6/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6/par-2/item-2
the amount obtained by deducting, from the amount of the reserve for price fluctuations as of December 31 of the preceding year, whichever is greater of the total of the amounts calculated under the provisions of the items of Article 19, paragraph (1) of the New Act as of that day and the total listed in the preceding item.
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### 第七条（個人の技術等海外取引に係る所得の特別控除に関する経過規定） — Transitional Provisions Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
caption: machine translation, not official
suppl-3431-23/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-7
**第一項** 新法第二十一条の規定は、昭和四十三年四月一日以後の同条第一項又は第二項に規定する収入金額について適用し、同日前の旧法第二十一条第一項又は第二項に規定する収入金額については、なお従前の例による。
suppl-3431-23/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-7/par-1
The provisions of Article 21 of the New Act apply to revenue prescribed in paragraph (1) or (2) of that Article on or after April 1, 1968, and with regard to revenue prescribed in Article 21, paragraph (1) or (2) of the Former Act before that date, the provisions then in force continue to govern.
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### 第八条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過規定） — Transitional Provisions Concerning Tax Exemption on Capital Gains, etc. in the Case of Donation of Property to the State, etc.
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suppl-3431-23/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-8
**第一項** 新法第四十条の規定は、個人が昭和四十三年四月一日以後にする財産の贈与又は遺贈に係る所得税について適用し、同日前にした財産の贈与又は遺贈に係る所得税については、なお従前の例による。
suppl-3431-23/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-8/par-1
The provisions of Article 40 of the New Act apply to income tax on gifts or bequests of property made by an individual on or after April 1, 1968, and with regard to income tax on gifts or bequests of property made before that date, the provisions then in force continue to govern.
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### 第九条（個人の利付外貨債の発行差金の非課税に関する経過規定） — Transitional Provisions Concerning Tax Exemption on Issue Discounts on Interest-Bearing Foreign Currency Bonds for Individuals
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suppl-3431-23/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-9
**第一項** 新法第四十一条の十三の規定は、昭和四十三年四月一日以後に発行された同条に規定する利付外貨債の発行差金について適用し、同日前に発行された当該利付外貨債の発行差金については、なお従前の例による。
suppl-3431-23/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-9/par-1
The provisions of Article 41-13 of the New Act apply to issue discounts on interest-bearing foreign currency bonds prescribed in that Article that are issued on or after April 1, 1968, and with regard to issue discounts on such interest-bearing foreign currency bonds issued before that date, the provisions then in force continue to govern.
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### 第十条（法人税の特例に関する経過規定の原則） — Principle for Transitional Provisions Concerning Special Provisions on Corporation Tax
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suppl-3431-23/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-10
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の昭和四十三年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3431-23/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-10/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) commencing on or after April 1, 1968, and with regard to corporation tax for business years of corporations that commenced before that date, the provisions then in force continue to govern.
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### 第十一条（法人の税額控除に関する経過規定） — Transitional Provisions Concerning Tax Credits for Corporations
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suppl-3431-23/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-11
**第一項** 法人が、昭和四十一年四月一日から昭和四十三年三月三十一日までの間に、旧特定設備（旧法第四十二条の四第一項に規定する特定設備をいう。次項において同じ。）の同条第一項に規定する廃棄をした場合については、なお従前の例による。
suppl-3431-23/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-11/par-1
In the case where a corporation has, during the period from April 1, 1966 to March 31, 1968, carried out a disposal prescribed in Article 42-4, paragraph (1) of the Former Act of former specified equipment (meaning specified equipment prescribed in Article 42-4, paragraph (1) of the Former Act; the same applies in the following paragraph), the provisions then in force continue to govern.
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**第二項** 法人が、旧特定設備で昭和四十二年八月三十一日以後に旧法第四十二条の四第一項の規定の適用を新たに受けることができることとなつたもののうち政令で定める設備につき、昭和四十三年四月一日から昭和四十四年三月三十一日までの間に、同項に規定する廃棄をした場合には、同項中「昭和四十三年三月三十一日」とあるのは「昭和四十四年三月三十一日」と、「政令で定める設備」とあるのは「租税特別措置法の一部を改正する法律（昭和四十三年法律第二十三号）附則第十一条第二項に規定する政令で定める設備」として、同条の規定の例によるものとする。
suppl-3431-23/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-11/par-2
In the case where a corporation has, during the period from April 1, 1968 to March 31, 1969, carried out a disposal prescribed in Article 42-4, paragraph (1) of the Former Act of equipment specified by Cabinet Order out of former specified equipment that newly became eligible for the application of the provisions of that paragraph on or after August 31, 1967, the provisions of that Article are to govern, with the phrase "March 31, 1968" in that paragraph deemed to be replaced with "March 31, 1969", and the phrase "equipment specified by Cabinet Order" with "equipment specified by Cabinet Order prescribed in Article 11, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 23 of 1968)".
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**第三項** 新法第四十二条の五の規定は、法人が昭和四十三年四月一日以後に行なつた同条第一項に規定する特定合併について適用し、法人が同日前に行なつた旧法第四十二条の五第一項に規定する特定合併については、なお従前の例による。
suppl-3431-23/art-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-11/par-3
The provisions of Article 42-5 of the New Act apply to a specified merger prescribed in paragraph (1) of that Article that a corporation has carried out on or after April 1, 1968, and with regard to a specified merger prescribed in Article 42-5, paragraph (1) of the Former Act that a corporation carried out before that date, the provisions then in force continue to govern.
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**第四項** 昭和四十三年四月一日前に旧法第四十二条の五第一項に規定する特定合併を行なつた法人で、同日以後に新法第四十二条の五第一項に規定する特定合併を行なつたもののこれらの規定により法人税の額から控除される金額の計算については、前項の規定にかかわらず、政令で定める。
suppl-3431-23/art-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-11/par-4
Notwithstanding the provisions of the preceding paragraph, the calculation of the amount to be deducted from the amount of corporation tax under those provisions for a corporation that carried out a specified merger prescribed in Article 42-5, paragraph (1) of the Former Act before April 1, 1968 and has carried out a specified merger prescribed in Article 42-5, paragraph (1) of the New Act on or after that date is specified by Cabinet Order.
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### 第十二条（法人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation for Corporations
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suppl-3431-23/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-12
**第一項** 新法第四十三条の規定は、法人が昭和四十三年四月一日以後に取得し、又は製作して事業の用に供した同条第一項に規定する合理化機械等について適用し、法人が同日前に取得し、又は製作した旧法第四十三条第一項に規定する合理化機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3431-23/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-12/par-1
The provisions of Article 43 of the New Act apply to rationalization machinery, etc. prescribed in paragraph (1) of that Article that a corporation has acquired or manufactured and used for business on or after April 1, 1968, and in the case where a corporation has used for business rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act that it acquired or manufactured before that date, the provisions then in force continue to govern.
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**第二項** 法人が新法第四十六条の二第一項の規定を適用する場合において、同項に規定する総収入金額のうちに同項に規定する海外取引等による収入金額で新法の規定により同条第三項第四号に掲げる取引に新たに該当することとなつたもの又は同項第十一号に掲げる取引によるものがあるときは、これらの取引による収入金額については、当該法人の昭和四十三年四月一日以後の当該取引による収入金額に限るものとする。
suppl-3431-23/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-12/par-2
In the case where a corporation applies the provisions of Article 46-2, paragraph (1) of the New Act, if the gross revenue prescribed in that paragraph includes revenue from overseas transactions, etc. prescribed in that paragraph that derives from transactions that have newly come to fall under the transactions listed in paragraph (3), item (iv) of that Article under the provisions of the New Act, or from the transactions listed in item (xi) of that paragraph, the revenue from those transactions is limited to the corporation's revenue from those transactions on or after April 1, 1968.
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**第三項** 法人が、昭和四十三年四月一日前に開始した事業年度において新法第四十五条の二第一項、第四十八条の二第一項又は第五十一条の二第一項に規定する減価償却資産についてこれらの規定の適用を受ける場合には、新法第四十六条第一項、第四十六条の二第一項、第五十二条の三及び第五十二条の四第一項の規定中新法第四十五条の二、第四十八条の二又は第五十一条の二に関する部分の規定は、当該事業年度から適用する。
suppl-3431-23/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-12/par-3
In the case where a corporation applies the provisions of Article 45-2, paragraph (1), Article 48-2, paragraph (1) or Article 51-2, paragraph (1) of the New Act to depreciable assets prescribed in those provisions in a business year that commenced before April 1, 1968, the part of the provisions of Article 46, paragraph (1), Article 46-2, paragraph (1), Article 52-3 and Article 52-4, paragraph (1) of the New Act that relates to Article 45-2, Article 48-2 or Article 51-2 of the New Act applies from that business year.
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### 第十三条（法人の準備金に関する経過規定） — Transitional Provisions Concerning Reserves of Corporations
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suppl-3431-23/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-13
**第一項** 昭和四十三年四月一日以後最初に開始する事業年度（以下この項において「改正事業年度」という。）において、改正事業年度の直前の事業年度終了の日における価格変動準備金の金額（租税特別措置法の一部を改正する法律（昭和四十一年法律第三十五号）附則第十条第一項の規定の適用を受けるものを除く。次項において同じ。）と改正事業年度終了の日において旧法第五十三条第一項各号の規定により計算した金額の合計額とのうちいずれか少ない金額（改正事業年度の所得の金額に係る価格変動準備金の積立限度額の計算について改正事業年度を昭和四十三年四月一日前に開始した事業年度とみなした場合に租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号）附則第十二条第二項の規定の適用がある法人については、同項の規定の例により計算した金額）が、改正事業年度終了の日において新法第五十三条第一項各号の規定により計算した金額の合計額をこえる法人については、同項の規定にかかわらず、当該合計額にそのこえる金額を加算した金額を、同項各号の規定により計算した金額の合計額とする。この場合において、旧法第五十三条第一項第一号中「後入先出法」とあるのは、「後入先出法若しくはこれに準ずる評価方法」とする。
suppl-3431-23/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-13/par-1
With regard to a corporation for which, in its first business year beginning on or after April 1, 1968 (hereinafter referred to as the "business year of the amendment" in this paragraph), the lesser of the amount of the reserve for price fluctuations at the end of the business year immediately preceding the business year of the amendment (excluding a reserve to which the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 35 of 1966) apply; the same applies in the following paragraph) and the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the Former Act at the end of the business year of the amendment (or, for a corporation to which the provisions of Article 12, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 40 of 1961) would apply if, in calculating the maximum amount of the reserve for price fluctuations that may be set aside in relation to the amount of income for the business year of the amendment, the business year of the amendment were deemed to be a business year that began before April 1, 1968, the amount calculated in accordance with the provisions of that paragraph) exceeds the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act at the end of the business year of the amendment, notwithstanding the provisions of that paragraph, the amount obtained by adding the excess amount to that total is to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph. In this case, the phrase "last-in first-out method" in Article 53, paragraph (1), item (i) of the Former Act is deemed to be replaced with "last-in first-out method or a valuation method equivalent thereto".
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**第二項** 前項の規定の適用を受けた法人の新法第五十三条第一項各号の規定により計算した金額の合計額が当該事業年度の直前の事業年度終了の日における価格変動準備金の金額をこえることとなる最初の事業年度の直前の事業年度までの各事業年度（昭和四十八年四月一日前に開始する事業年度に限る。）においては、同項の規定にかかわらず、次に掲げる金額の合計額を同項各号の規定により計算した金額の合計額とする。
suppl-3431-23/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-13/par-2
For each business year (limited to a business year beginning before April 1, 1973) up to the business year immediately preceding the first business year in which the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act for a corporation to which the provisions of the preceding paragraph have applied comes to exceed the amount of the reserve for price fluctuations at the end of the business year immediately preceding that business year, notwithstanding the provisions of that paragraph, the total of the following amounts is to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph:
machine translation, not official
**一** 当該事業年度終了の日において新法第五十三条第一項各号の規定により計算した金額の合計額
suppl-3431-23/art-13/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-13/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-13/par-2/item-1
the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act at the end of that business year;
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**二** 当該事業年度の直前の事業年度終了の日における価格変動準備金の金額から同日において新法第五十三条第一項各号の規定により計算した金額の合計額と前号に掲げる合計額とのいずれか多い金額を控除した金額
suppl-3431-23/art-13/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-13/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-13/par-2/item-2
the amount obtained by deducting, from the amount of the reserve for price fluctuations at the end of the business year immediately preceding that business year, the greater of the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act as of that day and the total listed in the preceding item.
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**第三項** 新法第五十六条の規定は、同条第一項に規定する内国法人が昭和四十三年四月一日以後に同項に規定する特定株式等を取得する場合について適用し、同日前に当該特定株式等を取得した場合については、なお従前の例による。
suppl-3431-23/art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-13/par-3
The provisions of Article 56 of the New Act apply where a domestic corporation prescribed in paragraph (1) of that Article acquires specified shares, etc. prescribed in that paragraph on or after April 1, 1968, and the provisions then in force continue to govern cases where it acquired those specified shares, etc. before that date.
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**第四項** 新法第五十六条の七第一項に規定する特定電子計算機貸付会社との間に同条第三項に規定する政令で定める特約を締結している法人の昭和四十三年四月一日以後に開始する事業年度については、租税特別措置法の一部を改正する法律（昭和四十一年法律第三十五号）附則第十二条第一項の規定にかかわらず、同項の規定によりなおその効力を有することとされる同法による改正前の租税特別措置法第五十八条の四の規定は、適用しない。
suppl-3431-23/art-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-13/par-4
With regard to the business years beginning on or after April 1, 1968 of a corporation that has concluded, with a specified computer leasing company prescribed in Article 56-7, paragraph (1) of the New Act, a special agreement specified by Cabinet Order as prescribed in paragraph (3) of that Article, notwithstanding the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 35 of 1966), the provisions of Article 58-4 of the Act on Special Measures Concerning Taxation prior to the amendment by that Act, which remain in force pursuant to the provisions of that paragraph, do not apply.
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### 第十四条（法人の技術等海外取引に係る所得の特別控除に関する経過規定） — Transitional Provisions Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
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suppl-3431-23/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-14
**第一項** 新法第五十八条の規定は、昭和四十三年四月一日以後の同条第一項又は第二項に規定する収入金額について適用し、同日前の旧法第五十八条第一項又は第二項に規定する収入金額については、なお従前の例による。
suppl-3431-23/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-14/par-1
The provisions of Article 58 of the New Act apply to revenue prescribed in paragraph (1) or (2) of that Article on or after April 1, 1968, and the provisions then in force continue to govern revenue prescribed in Article 58, paragraph (1) or (2) of the Former Act before that date.
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### 第十五条（法人の新鉱床探鉱費の特別控除に関する経過規定） — Transitional Provisions Concerning Special Deduction for New Mineral Deposit Exploration Expenses of Corporations
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suppl-3431-23/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-15
**第一項** 法人の昭和四十三年四月一日以後最初に開始する事業年度の直前の事業年度における旧法第五十八条の三の規定の適用については、同条第一項中「昭和四十三年三月三十一日まで」とあるのは、「昭和四十三年四月一日以後最初に開始する事業年度開始の日の前日まで」とする。
suppl-3431-23/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-15/par-1
With regard to the application of the provisions of Article 58-3 of the Former Act in the business year immediately preceding a corporation's first business year beginning on or after April 1, 1968, the phrase "by March 31, 1968" in paragraph (1) of that Article is deemed to be replaced with "by the day preceding the first day of the first business year beginning on or after April 1, 1968".
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### 第十六条（法人の利付外貨債の発行差金の非課税に関する経過規定） — Transitional Provisions Concerning Tax Exemption for Issue Discounts on Interest-Bearing Foreign Currency Bonds of Corporations
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suppl-3431-23/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-16
**第一項** 新法第六十八条の二の規定は、昭和四十三年四月一日以後に発行された同条に規定する利付外貨債の発行差金について適用し、同日前に発行された当該利付外貨債の発行差金については、なお従前の例による。
suppl-3431-23/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-16/par-1
The provisions of Article 68-2 of the New Act apply to issue discounts on interest-bearing foreign currency bonds prescribed in that Article that are issued on or after April 1, 1968, and the provisions then in force continue to govern issue discounts on those interest-bearing foreign currency bonds issued before that date.
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### 第十七条（法人の申告要件の緩和等に関する経過規定） — Transitional Provisions Concerning Relaxation, etc. of Filing Requirements for Corporations
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suppl-3431-23/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-17
**第一項** 新法第四十七条、第六十一条、第六十四条から第六十五条の五まで、第六十五条の七から第六十六条まで、第六十六条の十一及び第六十七条の三の規定は、法人の昭和四十三年四月一日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-3431-23/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-17/par-1
The provisions of Articles 47, 61, 64 through 65-5, 65-7 through 66, 66-11 and 67-3 of the New Act apply to corporation tax of a corporation for business years ending on or after April 1, 1968, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before that date.
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### 第十八条（登録免許税に関する経過措置） — Transitional Measures Concerning Registration and License Tax
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suppl-3431-23/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-18
**第一項** 次に掲げる登記で昭和四十四年三月三十一日までに受けるものに係る登録免許税については、なお従前の例による。
suppl-3431-23/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-18/par-1
The provisions then in force continue to govern registration and license tax on the following registrations that are obtained by March 31, 1969:
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**一** 旧法第七十七条の三に規定する農業生産法人が、昭和三十八年四月一日から昭和四十三年三月三十一日までの間に、その出資者から出資を受けた同条に規定する土地又は土地の上に存する地上権、永小作権若しくは賃借権の移転又は設定の登記
suppl-3431-23/art-18/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-18/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-18/par-1/item-1
registration of the transfer of land prescribed in Article 77-3 of the Former Act, or of the transfer or creation of a superficies right, farming right or right of lease existing on land, that an agricultural production corporation prescribed in that Article received as a contribution from its investors during the period from April 1, 1963 to March 31, 1968;
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**二** 旧法第七十八条の三に規定する事業協同組合等の組合員又は所属員たる中小企業者が、昭和四十年四月一日から昭和四十三年三月三十一日までの間に、当該事業協同組合等から取得した同条に規定する土地の所有権の移転の登記
suppl-3431-23/art-18/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-18/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-18/par-1/item-2
registration of transfer of ownership of land prescribed in Article 78-3 of the Former Act that a small and medium sized enterprise that is a member or affiliated member of a business cooperative, etc. prescribed in that Article acquired from that business cooperative, etc. during the period from April 1, 1965 to March 31, 1968;
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**三** 昭和四十一年四月一日から昭和四十三年三月三十一日までの間に合併をした法人がその合併により取得した旧法第八十一条の三第二項に規定する不動産の権利又は船舶の所有権の移転の登記
suppl-3431-23/art-18/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-18/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-18/par-1/item-3
registration of transfer of rights to real property or of ownership of vessels prescribed in Article 81-3, paragraph (2) of the Former Act that a corporation which conducted a merger during the period from April 1, 1966 to March 31, 1968 acquired through that merger.
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## 附 則 昭和四三年六月二一日法律第一〇四号
suppl-3431-104 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-104 · https://japanlaw.org/l/332AC0000000026/suppl-3431-104
**第一項** この法律は、公布の日から起算して十日を経過した日から施行する。
suppl-3431-104/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-104/par-1
This Act comes into effect as of the day on which 10 days have elapsed from the date of promulgation.
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## 附 則 昭和四四年四月八日法律第一五号
suppl-3441-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15
### 第一条（施行期日） — Effective Date
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suppl-3441-15/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-1
**第一項** この法律は、公布の日から施行する。ただし、租税特別措置法第十三条の二、第四十五条の二及び第六十六条の二から第六十六条の四までの改正規定（第六十六条の二第一項第二号及び第六十六条の四第一項第二号の改正規定を除く。）並びに同法第八十一条の改正規定中中小企業構造改善計画に係る部分は、中小企業近代化促進法の一部を改正する法律（昭和四十四年法律第三十六号）の施行の日から施行する。
suppl-3441-15/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions amending Articles 13-2, 45-2 and 66-2 through 66-4 of the Act on Special Measures Concerning Taxation (excluding the provisions amending Article 66-2, paragraph (1), item (ii) and Article 66-4, paragraph (1), item (ii)) and the part of the provisions amending Article 81 of that Act concerning small and medium sized enterprise structural improvement plans come into effect on the date on which the Act Partially Amending the Small and Medium Sized Enterprise Modernization Promotion Act (Act No. 36 of 1969) comes into effect.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3441-15/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和四十四年分以後の所得税について適用し、昭和四十三年分以前の所得税については、なお従前の例による。
suppl-3441-15/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-2/par-1
Unless otherwise specially provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1969 and subsequent years, and the provisions then in force continue to govern income tax for 1968 and prior years.
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### 第三条（納税準備預金の利子の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Interest on Tax Payment Reserve Deposits
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suppl-3441-15/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-3
**第一項** 新法第五条第一項の規定は、この法律の施行の日（以下「施行日」という。）以後に支払うべき同項の利子について適用し、同日前に支払うべき当該利子については、なお従前の例による。
suppl-3441-15/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-3/par-1
The provisions of Article 5, paragraph (1) of the New Act apply to interest referred to in that paragraph that is to be paid on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern that interest that was to be paid before that date.
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**第二項** 昭和四十四年三月三十一日までの間に支払つた改正前の租税特別措置法（以下「旧法」という。）第七条の三に規定する利子については、なお従前の例による。
suppl-3441-15/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-3/par-2
The provisions then in force continue to govern interest prescribed in Article 7-3 of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act") that was paid by March 31, 1969.
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### 第四条（個人の減価償却等に関する経過措置） — Transitional Measures Concerning Depreciation, etc. by Individuals
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suppl-3441-15/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-4
**第一項** 昭和四十三年四月一日から昭和四十四年三月三十一日までの間に旧法第十三条の二第一項の規定により中小企業構造改善促進計画を実施することについて承認を受けた同項に規定する商工組合等の組合員の同項に規定する減価償却資産の償却費の額の計算については、なお従前の例による。ただし、当該商工組合等が、中小企業近代化促進法の一部を改正する法律による改正後の中小企業近代化促進法第五条の二第一項の承認を受けた場合には、当該承認のあつた日の属する年以後の各年においては、この限りでない。
suppl-3441-15/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-4/par-1
The provisions then in force continue to govern the calculation of the amount of depreciation allowances for depreciable assets prescribed in Article 13-2, paragraph (1) of the Former Act of members of a commercial and industrial association, etc. prescribed in that paragraph that obtained approval, during the period from April 1, 1968 to March 31, 1969, pursuant to the provisions of that paragraph for implementing a small and medium sized enterprise structural improvement promotion plan; provided, however, that where that commercial and industrial association, etc. has obtained the approval under Article 5-2, paragraph (1) of the Small and Medium Sized Enterprise Modernization Promotion Act as amended by the Act Partially Amending the Small and Medium Sized Enterprise Modernization Promotion Act, this does not apply in each year on or after the year that includes the date of that approval.
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**第二項** 前項に規定する商工組合等が同項ただし書に規定する承認を受けた場合における新法第十三条の二第一項の規定の適用については、同項中「当該年の一月一日」とあるのは、「租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号）による改正前の租税特別措置法第十三条の二第一項の承認のあつた日の属する年の一月一日」とする。
suppl-3441-15/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-4/par-2
With regard to the application of the provisions of Article 13-2, paragraph (1) of the New Act in the case where the commercial and industrial association, etc. prescribed in the preceding paragraph has obtained the approval prescribed in the proviso to that paragraph, the phrase "January 1 of that year" in that paragraph of the New Act is deemed to be replaced with "January 1 of the year that includes the date of the approval under Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969)".
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### 第五条（個人の準備金等に関する経過措置） — Transitional Measures Concerning Reserves, etc. of Individuals
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suppl-3441-15/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-5
**第一項** 附則第十二条第三項に規定する特定商工組合の組合員である個人が同項の交付金を受けた場合には、当該個人の当該交付を受けた日の属する年分の所得税に係る新法第二十条第一項の規定の適用については、同項中「計算した金額」とあるのは、「計算した金額と租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号）附則第五条第一項に規定する交付金として交付を受けた金額との合計額」とする。
suppl-3441-15/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-5/par-1
Where an individual who is a member of a specified commercial and industrial association prescribed in Article 12, paragraph (3) of the Supplementary Provisions has received the distributed amount referred to in that paragraph, with regard to the application of the provisions of Article 20, paragraph (1) of the New Act concerning the income tax of that individual for the year that includes the date on which the individual received that distribution, the phrase "amount calculated" in that paragraph is deemed to be replaced with "total of the amount calculated and the amount received as the distributed amount prescribed in Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969)".
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**第二項** 旧法第二十八条に規定する個人が昭和四十四年一月一日から同年三月三十一日までの間に同条に規定する納付金を納付した場合については、なお従前の例による。
suppl-3441-15/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-5/par-2
The provisions then in force continue to govern cases where an individual prescribed in Article 28 of the Former Act has paid the contributions prescribed in that Article during the period from January 1, 1969 to March 31 of that year.
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### 第六条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
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suppl-3441-15/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-6
**第一項** 新法第二十一条の規定は、昭和四十四年四月一日以後の同条第一項及び第二項に規定する収入金額について適用し、同日前の旧法第二十一条第一項及び第二項に規定する収入金額については、なお従前の例による。
suppl-3441-15/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-6/par-1
The provisions of Article 21 of the New Act apply to revenue prescribed in paragraphs (1) and (2) of that Article on or after April 1, 1969, and the provisions then in force continue to govern revenue prescribed in Article 21, paragraphs (1) and (2) of the Former Act before that date.
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### 第七条（個人の譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. of Individuals
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suppl-3441-15/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-7
**第一項** 新法第三十三条から第三十三条の四まで及び第三十八条の規定は、昭和四十五年一月一日以後に行なわれるこれらの規定に該当する資産の譲渡（新法第三十三条第三項の規定により収用等による譲渡があつたものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。以下次条までにおいて同じ。）に係る所得税について適用する。
suppl-3441-15/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-7/par-1
The provisions of Articles 33 through 33-4 and Article 38 of the New Act apply to income tax on transfers of assets falling under those provisions that are made on or after January 1, 1970 (including acts deemed to be transfers by expropriation, etc. pursuant to the provisions of Article 33, paragraph (3) of the New Act and any other acts that are included in transfers under those provisions; the same applies hereinafter up to the following Article).
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**第二項** 旧法第三十一条第二項（旧法第三十二条第二項において準用する場合を含む。）、第三十五条第一項若しくは第二項、第三十八条の三第二項又は第三十八条の六第一項若しくは第三項の規定の適用を受けた者については、旧法第三十三条の三、第三十六条第二項から第五項まで、第三十八条の四又は第三十八条の七の規定は、なおその効力を有する。
suppl-3441-15/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-7/par-2
With regard to a person who has received the application of the provisions of Article 31, paragraph (2) (including as applied mutatis mutandis pursuant to Article 32, paragraph (2) of the Former Act), Article 35, paragraph (1) or (2), Article 38-3, paragraph (2) or Article 38-6, paragraph (1) or (3) of the Former Act, the provisions of Article 33-3, Article 36, paragraphs (2) through (5), Article 38-4 or Article 38-7 of the Former Act remain in force.
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**第三項** 旧法第三十一条、第三十二条第一項若しくは第二項、第三十五条第一項若しくは第二項、第三十六条第一項、第三十八条の三第一項若しくは第二項又は第三十八条の六第一項から第三項までの規定の適用を受けた資産に係る旧法第三十四条、第三十七条、第三十八条の五又は第三十八条の八に規定する代替資産等、取得財産又は買換資産については、なお従前の例による。
suppl-3441-15/art-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-7/par-3
The provisions then in force continue to govern substitute assets, etc., acquired property or replacement assets prescribed in Article 34, Article 37, Article 38-5 or Article 38-8 of the Former Act in relation to assets to which the provisions of Article 31, Article 32, paragraph (1) or (2), Article 35, paragraph (1) or (2), Article 36, paragraph (1), Article 38-3, paragraph (1) or (2) or Article 38-6, paragraphs (1) through (3) of the Former Act have been applied.
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**第四項** 都市計画法の施行後においては、旧法第三十八条の十三第四項中「住宅地造成事業に関する法律」とあるのを「都市計画法施行法（昭和四十三年法律第百一号）第七条第一項の規定によりなお従前の例によることとされる旧住宅地造成事業に関する法律」と読み替えた場合に同項の特定住宅地造成事業に該当する事業は、新法第三十四条の二第二項第五号に規定する事業に該当するものとみなす。
suppl-3441-15/art-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-7/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-7/par-4
After the City Planning Act comes into effect, a project that falls under the specified residential land development project referred to in Article 38-13, paragraph (4) of the Former Act when the phrase "Act on Residential Land Development Projects" in that paragraph is read as "former Act on Residential Land Development Projects, for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Act for Enforcement of the City Planning Act (Act No. 101 of 1968)" is deemed to fall under the project prescribed in Article 34-2, paragraph (2), item (v) of the New Act.
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### 第八条（昭和四十四年分等の譲渡所得等の課税の特例） — Special Provisions on Taxation on Capital Gains, etc. for 1969, etc.
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suppl-3441-15/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8
**第一項** 個人が、昭和四十四年一月一日から同年十二月三十一日までの間に、その有する資産の譲渡をした場合には、当該譲渡に係る所得税については、その者の選択により、次の各号のいずれかによることができる。
suppl-3441-15/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1
Where an individual has transferred assets held by the individual during the period from January 1, 1969 to December 31 of that year, with regard to income tax on that transfer, the individual may, at the individual's option, follow either of the following items:
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**一** 旧法第三十一条から第三十三条の二まで、第三十五条、第三十六条第一項、第三十八条から第三十八条の三まで、第三十八条の六、第三十八条の九、第三十八条の十二若しくは第三十八条の十三の規定がなお効力を有するものとしてこれらの規定の適用を受けるとともに、新法第三十一条第一項に規定する土地等若しくは建物等の譲渡に係る譲渡所得につき所得税法第二十二条、第八十九条及び第九十一条並びに第百六十五条の規定の適用を受け、又は同法の譲渡所得の課税に関する規定の適用を受けること。
suppl-3441-15/art-8/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1/item-1
receiving the application of the provisions of Articles 31 through 33-2, Article 35, Article 36, paragraph (1), Articles 38 through 38-3, Article 38-6, Article 38-9, Article 38-12 or Article 38-13 of the Former Act as those provisions remain in force, and receiving, with regard to capital gains from the transfer of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the New Act, the application of the provisions of Articles 22, 89 and 91 and Article 165 of the Income Tax Act, or the application of the provisions of that Act concerning taxation on capital gains;
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**二** 新法第三十一条から第三十三条の四まで、第三十四条から第三十七条まで、第三十七条の四又は第三十八条の規定の適用を受けること。この場合において、新法第三十一条第一項中「昭和四十五年一月一日」とあるのは「昭和四十四年一月一日」と、「昭和四十五年分」とあるのは「昭和四十四年分、昭和四十五年分」と、新法第三十二条第一項中「昭和四十五年一月一日」とあるのは「昭和四十四年一月一日」と、「所得税法第三十三条第三項第一号」とあるのは「所得税法の一部を改正する法律（昭和四十四年法律第十四号）による改正後の所得税法第三十三条第三項第一号の規定が適用されるものとした場合における同号」と、新法第三十七条及び第三十七条の四中「昭和四十五年一月一日」とあるのは「昭和四十四年一月一日」とするものとし、新法第三十四条の規定の適用については、都市計画法の施行後にされた同条の譲渡に限るものとする。
suppl-3441-15/art-8/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1/item-2
receiving the application of the provisions of Articles 31 through 33-4, Articles 34 through 37, Article 37-4 or Article 38 of the New Act. In this case, the phrase "January 1, 1970" in Article 31, paragraph (1) of the New Act is deemed to be replaced with "January 1, 1969", the phrase "for 1970" with "for 1969, for 1970", the phrase "January 1, 1970" in Article 32, paragraph (1) of the New Act with "January 1, 1969", the phrase "Article 33, paragraph (3), item (i) of the Income Tax Act" with "that item in the case where the provisions of Article 33, paragraph (3), item (i) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act (Act No. 14 of 1969) are deemed to apply", and the phrase "January 1, 1970" in Articles 37 and 37-4 of the New Act with "January 1, 1969", and the application of the provisions of Article 34 of the New Act is limited to transfers under that Article made after the City Planning Act comes into effect.
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**第二項** 前項第二号による場合には、確定申告書にその旨を記載しなければならない。
suppl-3441-15/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-2
Where the individual follows item (ii) of the preceding paragraph, the individual must state so in the final return.
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**第三項** 個人が、昭和四十四年一月一日から、施行日から起算して二年を経過する日までの間に、その有する新法第三十一条第一項に規定する土地等又は建物等（以下この項において「土地建物等」という。）の譲渡をした場合における新法第三十一条及び第三十二条の規定の適用については、次に定めるところによる。
suppl-3441-15/art-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3
With regard to the application of the provisions of Articles 31 and 32 of the New Act where an individual has transferred land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the New Act (hereinafter referred to as "land or buildings, etc." in this paragraph) held by the individual during the period from January 1, 1969 to the day on which two years have elapsed from the Effective Date, the following provisions apply:
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**一** 昭和四十四年一月一日から施行日の前日までの間における土地建物等の譲渡による譲渡所得については、第一項第二号の規定にかかわらず、新法第三十二条第一項中「所得税法第三十三条第三項第一号」とあるのは「所得税法の一部を改正する法律（昭和四十四年法律第十四号）による改正前の所得税法第三十三条第三項第一号」と、「同法第二十二条」とあるのは「所得税法第二十二条」とする。
suppl-3441-15/art-8/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-8/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3/item-1
with regard to capital gains from the transfer of land or buildings, etc. during the period from January 1, 1969 to the day preceding the Effective Date, notwithstanding the provisions of paragraph (1), item (ii), the phrase "Article 33, paragraph (3), item (i) of the Income Tax Act" in Article 32, paragraph (1) of the New Act is deemed to be replaced with "Article 33, paragraph (3), item (i) of the Income Tax Act prior to the amendment by the Act Partially Amending the Income Tax Act (Act No. 14 of 1969)", and the phrase "Article 22 of that Act" with "Article 22 of the Income Tax Act";
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**二** 施行日以後二年以内に譲渡をした土地建物等（施行日においてその譲渡があつたものとみなして所得税法の一部を改正する法律による改正前の所得税法第三十三条第三項の規定を適用した場合に同項第二号の規定に該当することとなるものに限る。）のその譲渡による譲渡所得については、当該譲渡所得が新法第三十二条第一項（第一項第二号の規定により適用される場合を含む。以下この号において同じ。）の規定に該当する場合であつても、当該譲渡所得は、同条第一項の規定に該当しないものとみなす。
suppl-3441-15/art-8/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-8/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3/item-2
with regard to capital gains from the transfer of land or buildings, etc. transferred within two years on or after the Effective Date (limited to those that would fall under the provisions of item (ii) of Article 33, paragraph (3) of the Income Tax Act prior to the amendment by the Act Partially Amending the Income Tax Act if the provisions of that paragraph were applied on the assumption that the transfer was made on the Effective Date), even where those capital gains fall under the provisions of Article 32, paragraph (1) of the New Act (including as applied pursuant to the provisions of paragraph (1), item (ii); the same applies hereinafter in this item), those capital gains are deemed not to fall under the provisions of paragraph (1) of that Article.
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**第四項** 第一項第一号の規定により旧法第三十一条第一項第一号、第三十八条の三第一項第一号又は第三十八条の十三の規定がなお効力を有するものとしてこれらの規定の適用を受ける場合には、都市計画法の施行の日以後においては、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
旧法第三十一条第一項第一号 都市計画法（大正八年法律第三十六号） 都市計画法（昭和四十三年法律第百号）
旧法第三十八条の三第一項第一号 建築基準法第四十八条第一項の規定により同項の用途地域として指定され 都市計画法第八条第一項第一号の用途地域に関する都市計画が定められ
旧法第三十八条の十三第四項 住宅地造成事業に関する法律（昭和三十九年法律第百六十号）第四条の規定による都道府県知事の認可を受けた同法第二条第三項に規定する事業主が行なう同条第二項に規定する住宅地造成事業 都市計画法第二十九条の許可を受けて、主として住宅建設の用に供する目的で行なわれる一団の宅地の造成に関する事業（都市計画法施行法（昭和四十三年法律第百一号）第七条第一項の規定によりなお従前の例によることとされる旧住宅地造成事業に関する法律（昭和三十九年法律第百六十号）第二条第二項に規定する住宅地造成事業で同法第四条の規定による都道府県知事の認可を受けた同法第二条第三項に規定する事業主が行なうものを含む。）
住宅地造成事業に関する法律第二条第五項 都市計画法第四条第九項又は旧住宅地造成事業に関する法律第二条第五項
施行地区 開発区域又は施行地区
suppl-3441-15/art-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-4
Where the provisions of Article 31, paragraph (1), item (i), Article 38-3, paragraph (1), item (i) or Article 38-13 of the Former Act are applied as those provisions remain in force pursuant to the provisions of paragraph (1), item (i), on or after the date on which the City Planning Act comes into effect, the terms and phrases listed in the middle column of the following table that appear in those provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively.
Article 31, paragraph (1), item (i) of the Former Act City Planning Act (Act No. 36 of 1919) City Planning Act (Act No. 100 of 1968)
Article 38-3, paragraph (1), item (i) of the Former Act designated as the use district referred to in Article 48, paragraph (1) of the Building Standards Act pursuant to the provisions of that paragraph for which a city plan concerning use districts referred to in Article 8, paragraph (1), item (i) of the City Planning Act has been decided
Article 38-13, paragraph (4) of the Former Act residential land development project prescribed in Article 2, paragraph (2) of the Act on Residential Land Development Projects (Act No. 160 of 1964) carried out by a project proponent prescribed in paragraph (3) of that Article who has obtained authorization from the prefectural governor under Article 4 of that Act project for the development of a single block of residential land carried out mainly for the purpose of housing construction with the permission under Article 29 of the City Planning Act (including a residential land development project prescribed in Article 2, paragraph (2) of the Former Act on Residential Land Development Projects (Act No. 160 of 1964), for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Act for Enforcement of the City Planning Act (Act No. 101 of 1968), that is carried out by a project proponent prescribed in paragraph (3) of that Article who has obtained authorization from the prefectural governor under Article 4 of that Act)
Article 2, paragraph (5) of the Act on Residential Land Development Projects Article 4, paragraph (9) of the City Planning Act or Article 2, paragraph (5) of the Former Act on Residential Land Development Projects
implementation district development area or implementation district
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**第五項** 第一項第二号の規定により新法第三十三条第一項第一号又は第三十四条の二第二項第一号、第三号若しくは第五号の規定の適用を受ける場合には、都市計画法の施行の日の前日までの間は、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
新法第三十三条第一項第一号 都市計画法（昭和四十三年法律第百号） 都市計画法（大正八年法律第三十六号）
新法第三十四条の二第二項第一号 都市計画法第八条第一項第一号の用途地域に関する都市計画が定められ 建築基準法第四十八条第一項の規定により同項の用途地域として指定され
新法第三十四条の二第二項第三号 都市計画法第五十六条第一項、古都における歴史的風土の保存に関する特別措置法 古都における歴史的風土の保存に関する特別措置法
新法第三十四条の二第二項第五号 都市計画法第二十九条の許可を受けて、主として住宅建設の用に供する目的で行なわれる一団の宅地の造成に関する事業 住宅地造成事業に関する法律（昭和三十九年法律第百六十号）第四条の規定による都道府県知事の認可を受けた同法第二条第三項に規定する事業主が行なう同条第二項に規定する住宅地造成事業
都市計画法第四条第九項に規定する 住宅地造成事業に関する法律第二条第五項に規定する
開発区域 施行地区
suppl-3441-15/art-8/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-8/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-5
Where the provisions of Article 33, paragraph (1), item (i) or Article 34-2, paragraph (2), item (i), (iii) or (v) of the New Act are applied pursuant to the provisions of paragraph (1), item (ii), until the day preceding the date on which the City Planning Act comes into effect, the terms and phrases listed in the middle column of the following table that appear in those provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively.
Article 33, paragraph (1), item (i) of the New Act City Planning Act (Act No. 100 of 1968) City Planning Act (Act No. 36 of 1919)
Article 34-2, paragraph (2), item (i) of the New Act for which a city plan concerning use districts referred to in Article 8, paragraph (1), item (i) of the City Planning Act has been decided designated as the use district referred to in Article 48, paragraph (1) of the Building Standards Act pursuant to the provisions of that paragraph
Article 34-2, paragraph (2), item (iii) of the New Act Article 56, paragraph (1) of the City Planning Act, the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals
Article 34-2, paragraph (2), item (v) of the New Act project for the development of a single block of residential land carried out mainly for the purpose of housing construction with the permission under Article 29 of the City Planning Act residential land development project prescribed in Article 2, paragraph (2) of the Act on Residential Land Development Projects (Act No. 160 of 1964) carried out by a project proponent prescribed in paragraph (3) of that Article who has obtained authorization from the prefectural governor under Article 4 of that Act
prescribed in Article 4, paragraph (9) of the City Planning Act prescribed in Article 2, paragraph (5) of the Act on Residential Land Development Projects
development area implementation district
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### 第九条（住宅貯蓄控除に関する経過措置） — Transitional Measures Concerning Deduction for Housing Savings
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suppl-3441-15/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-9
**第一項** 新法第四十一条の二第一項の規定は、施行日以後に締結する同項に規定する住宅貯蓄契約について適用し、同日前に締結した当該住宅貯蓄契約については、なお従前の例による。
suppl-3441-15/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-9/par-1
The provisions of Article 41-2, paragraph (1) of the New Act apply to housing savings contracts prescribed in that paragraph that are concluded on or after the Effective Date, and the provisions then in force continue to govern those housing savings contracts concluded before that date.
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### 第十条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3441-15/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-10
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の昭和四十四年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3441-15/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-10/par-1
Unless otherwise specially provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after April 1, 1969, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before that date.
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### 第十一条（法人の減価償却等に関する経過措置） — Transitional Measures Concerning Depreciation, etc. by Corporations
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suppl-3441-15/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11
**第一項** 新法第四十三条の規定は、法人が昭和四十四年四月一日以後に取得し、又は製作し、若しくは建設して事業の用に供した同条第一項に規定する合理化機械等について適用し、法人が同日前に取得し、又は製作し、若しくは建設した旧法第四十三条第一項に規定する合理化機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3441-15/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-1
The provisions of Article 43 of the New Act apply to rationalization machinery, etc. prescribed in paragraph (1) of that Article that a corporation has acquired, manufactured or constructed and used for business on or after April 1, 1969, and the provisions then in force continue to govern cases where a corporation has used for its business rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act that it acquired, manufactured or constructed before that date.
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**第二項** 昭和四十三年四月一日から昭和四十四年三月三十一日までの間に旧法第四十五条の二第一項の規定により中小企業構造改善促進計画を実施することについて承認を受けた同項に規定する商工組合等の組合員の同項に規定する減価償却資産の償却限度額の計算については、なお従前の例による。ただし、当該商工組合等が、中小企業近代化促進法の一部を改正する法律による改正後の中小企業近代化促進法第五条の二第一項の承認を受けた場合には、当該承認のあつた日を含む事業年度以後の各事業年度については、この限りでない。
suppl-3441-15/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-2
The provisions then in force continue to govern the calculation of the allowable depreciation amount of depreciable assets prescribed in Article 45-2, paragraph (1) of the Former Act of members of a commercial and industrial association, etc. prescribed in that paragraph that obtained approval, during the period from April 1, 1968 to March 31, 1969, pursuant to the provisions of that paragraph for implementing a small and medium sized enterprise structural improvement promotion plan; provided, however, that where that commercial and industrial association, etc. has obtained the approval under Article 5-2, paragraph (1) of the Small and Medium Sized Enterprise Modernization Promotion Act as amended by the Act Partially Amending the Small and Medium Sized Enterprise Modernization Promotion Act, this does not apply to each business year on or after the business year that includes the date of that approval.
machine translation, not official
**第三項** 前項に規定する商工組合等が同項ただし書に規定する承認を受けた場合における新法第四十五条の二第一項の規定の適用については、同項中「その事業年度開始の日」とあるのは、「租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号）による改正前の租税特別措置法第四十五条の二第一項の承認のあつた日を含む事業年度開始の日」とする。
suppl-3441-15/art-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-3
With regard to the application of the provisions of Article 45-2, paragraph (1) of the New Act in the case where the commercial and industrial association, etc. prescribed in the preceding paragraph has obtained the approval prescribed in the proviso to that paragraph, the phrase "the first day of that business year" in that paragraph of the New Act is deemed to be replaced with "the first day of the business year that includes the date of the approval under Article 45-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969)".
machine translation, not official
**第四項** 法人が、旧法第四十六条第一項第三号に掲げる場合に該当する場合における当該法人の昭和四十四年四月一日以後に開始する事業年度の同号に掲げる減価償却資産の償却限度額の計算については、なお従前の例による。
suppl-3441-15/art-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-4
The provisions then in force continue to govern the calculation of the allowable depreciation amount of depreciable assets listed in Article 46, paragraph (1), item (iii) of the Former Act for a business year beginning on or after April 1, 1969 of a corporation falling under the case listed in that item.
machine translation, not official
**第五項** 前項の規定の適用を受ける法人が、昭和四十四年四月一日以後に開始する事業年度について、新法第四十六条の二第一項の規定の適用を受ける場合には、同項中「若しくは次条から第五十一条の二まで」とあるのは、「、次条から第五十一条の二まで若しくは租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号）附則第十一条第四項」とする。
suppl-3441-15/art-11/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-5
Where a corporation to which the provisions of the preceding paragraph apply receives the application of the provisions of Article 46-2, paragraph (1) of the New Act for a business year beginning on or after April 1, 1969, the phrase "or the following Article through Article 51-2" in that paragraph is deemed to be replaced with ", the following Article through Article 51-2 or Article 11, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969)".
machine translation, not official
### 第十二条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
caption: machine translation, not official
suppl-3441-15/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12
**第一項** 旧法第五十五条第一項に規定する特別指定商工組合の組合員である法人及び同項に規定する特定商工組合については、新法第五十四条の規定は、昭和四十四年四月一日以後に終了する事業年度分の法人税について適用する。この場合において、昭和四十四年四月一日前に開始し、かつ、同日以後に終了する事業年度についての同条第一項の規定の適用については、同項中「昭和三十九年四月一日」とあるのは「昭和四十四年四月一日」と、「千分の十一」とあるのは「千分の十」とする。
suppl-3441-15/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-1
With regard to a corporation that is a member of a specially designated commercial and industrial association prescribed in Article 55, paragraph (1) of the Former Act and a specified commercial and industrial association prescribed in that paragraph, the provisions of Article 54 of the New Act apply to corporation tax for business years ending on or after April 1, 1969. In this case, with regard to the application of the provisions of paragraph (1) of that Article for a business year that began before April 1, 1969 and ends on or after that date, the phrase "April 1, 1964" in that paragraph is deemed to be replaced with "April 1, 1969", and the phrase "11/1000" with "10/1000".
machine translation, not official
**第二項** 旧法第五十五条第一項に規定する特定商工組合が昭和四十四年三月三十一日を含む事業年度終了の日において有する同項の中小企業海外市場開拓準備金の金額の益金の額への算入については、同条第三項の規定は、なおその効力を有する。
suppl-3441-15/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-2
With regard to the inclusion in gross profit of the amount of the reserve for overseas market development by small and medium sized enterprises referred to in Article 55, paragraph (1) of the Former Act that a specified commercial and industrial association prescribed in that paragraph holds at the end of the business year that includes March 31, 1969, the provisions of paragraph (3) of that Article remain in force.
machine translation, not official
**第三項** 前項の特定商工組合が昭和四十四年三月三十一日を含む事業年度終了の日において有する旧法第五十五条第一項の中小企業海外市場開拓準備金を当該事業年度終了の日後一年以内に取りくずして当該特定商工組合の組合員に対し同項に規定する各組合員の納付金の額に応じて交付した金額（以下この項において「交付金」という。）がある場合には、当該交付金を受けた当該組合員である法人の当該交付を受けた日を含む事業年度の所得に対する法人税に係る新法第五十四条第一項の規定の適用については、同項中「計算した金額」とあるのは、「計算した金額と租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号）附則第十二条第三項に規定する交付金として交付を受けた金額との合計額」とする。
suppl-3441-15/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-3
Where there is an amount that the specified commercial and industrial association referred to in the preceding paragraph has distributed to its members in proportion to the amount of each member's contributions prescribed in Article 55, paragraph (1) of the Former Act by reversing, within one year after the end of the business year, the reserve for overseas market development by small and medium sized enterprises referred to in that paragraph that it holds at the end of the business year that includes March 31, 1969 (hereinafter referred to as the "distributed amount" in this paragraph), with regard to the application of the provisions of Article 54, paragraph (1) of the New Act concerning corporation tax on income for the business year that includes the date on which a corporation that is such a member received the distributed amount, the phrase "amount calculated" in that paragraph is deemed to be replaced with "total of the amount calculated and the amount received as the distributed amount prescribed in Article 12, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969)".
machine translation, not official
**第四項** 新法第五十六条の五の規定は、同条第一項に規定する法人が昭和四十四年四月一日以後に同項に規定する発電設備の取得のために支出する金額について適用する。
suppl-3441-15/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-4
The provisions of Article 56-5 of the New Act apply to the amount that a corporation prescribed in paragraph (1) of that Article disburses on or after April 1, 1969 for the acquisition of power generation facilities prescribed in that paragraph.
machine translation, not official
### 第十三条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
caption: machine translation, not official
suppl-3441-15/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-13
**第一項** 新法第五十八条の規定は、昭和四十四年四月一日以後の同条第一項及び第二項に規定する収入金額について適用し、同日前の旧法第五十八条第一項及び第二項に規定する収入金額については、なお従前の例による。
suppl-3441-15/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-13/par-1
The provisions of Article 58 of the New Act apply to revenue prescribed in paragraphs (1) and (2) of that Article on or after April 1, 1969, and the provisions then in force continue to govern revenue prescribed in Article 58, paragraphs (1) and (2) of the Former Act before that date.
machine translation, not official
### 第十四条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
caption: machine translation, not official
suppl-3441-15/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14
**第一項** 新法第六十四条から第六十五条の二まで及び第六十五条の五の規定は、昭和四十五年一月一日以後に行なわれるこれらの規定に該当する資産の譲渡（新法第六十四条第二項の規定により収用等による譲渡があつたものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。次項及び第三項において同じ。）に係る法人税について適用する。
suppl-3441-15/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-1
The provisions of Articles 64 through 65-2 and Article 65-5 of the New Act apply to corporation tax on transfers of assets falling under those provisions that are made on or after January 1, 1970 (including acts deemed to be transfers by expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the New Act and any other acts that are included in transfers under those provisions; the same applies in the following paragraph and paragraph (3)).
machine translation, not official
**第二項** 法人が昭和四十四年十二月三十一日以前に旧法第六十四条から第六十五条の三までの規定に該当する資産の譲渡をする場合における当該資産の譲渡に係る法人税については、これらの規定は、なおその効力を有する。
suppl-3441-15/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-2
With regard to corporation tax on the transfer of assets in the case where a corporation transfers, on or before December 31, 1969, assets falling under the provisions of Articles 64 through 65-3 of the Former Act, those provisions remain in force.
machine translation, not official
**第三項** 法人が昭和四十四年四月一日から同年十二月三十一日までの間にする資産の譲渡に係る前項の規定によりその効力を有するものとされる旧法第六十四条及び第六十五条の三の規定の適用については、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
旧法第六十四条第一項第三号 土地区画整理事業 土地区画整理事業又は土地改良法による土地改良事業
同法第九十四条 土地区画整理法第九十四条
第九十一条第三項又は第九十二条第三項 第九十条
ものに限る。） ものを除く。）又は土地改良法第五十四条の二第四項（同法第八十九条の二第九項、第九十六条及び第九十六条の四において準用する場合を含む。）に規定する清算金（同法第五十三条の二第一項（同法第八十九条の二第三項、第九十六条及び第九十六条の四において準用する場合を含む。）の規定により換地又は当該権利の目的となるべき土地若しくはその部分を定められなかつたことにより支払われるものを除く。）
旧法第六十五条の三第一項 含む。） 含むものとし、第六十五条第一項第二号に規定する換地処分（以下この項及び第六項において「換地処分」という。）により土地等のみを取得する場合を除く。）
資産（以下この項 資産（換地処分により取得した土地等を除く。以下この項
譲渡直前の帳簿価額 譲渡直前の帳簿価額（換地処分により土地等を譲渡して土地等とともに清算金を取得した場合には、当該譲渡した土地等の譲渡直前の帳簿価額から当該取得した土地等の価額に対応するものとして政令で定めるところにより計算した金額を控除した金額）
その該当することとなつた資産 その該当することとなつた資産（換地処分により土地等を譲渡して土地等又は土地等及び清算金を取得した場合には、当該譲渡した土地等の価額に対応する部分として政令で定める部分を除く。）
旧法第六十五条の三第六項 該当することとなつたもの 該当することとなつたもの（換地処分により土地等を譲渡して土地等又は土地等及び清算金を取得した場合には、当該譲渡した土地等のうち当該取得した土地等の価額に対応する部分として政令で定める部分を除く。）
suppl-3441-15/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-3
With regard to the application of the provisions of Articles 64 and 65-3 of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, concerning the transfer of assets that a corporation makes during the period from April 1, 1969 to December 31 of that year, the terms and phrases listed in the middle column of the following table that appear in those provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively.
Article 64, paragraph (1), item (iii) of the Former Act land readjustment project land readjustment project or land improvement project under the Land Improvement Act
Article 94 of that Act Article 94 of the Land Readjustment Act
Article 91, paragraph (3) or Article 92, paragraph (3) Article 90
limited to those) excluding those) or settlement money prescribed in Article 54-2, paragraph (4) of the Land Improvement Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (9), Article 96 and Article 96-4 of that Act) (excluding that paid because replotting, or land that is to be the subject of the right or a part thereof, was not designated pursuant to the provisions of Article 53-2, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (3), Article 96 and Article 96-4 of that Act))
Article 65-3, paragraph (1) of the Former Act including …) including …, and excluding the case where only land, etc. is acquired through a replotting disposition prescribed in Article 65, paragraph (1), item (ii) (hereinafter referred to as a "replotting disposition" in this paragraph and paragraph (6)))
assets (hereinafter in this paragraph assets (excluding land, etc. acquired through a replotting disposition; hereinafter in this paragraph
book value immediately before the transfer book value immediately before the transfer (or, in the case where land, etc. has been transferred and land, etc. together with settlement money has been acquired through a replotting disposition, the amount obtained by deducting, from the book value immediately before the transfer of the transferred land, etc., the amount calculated as specified by Cabinet Order as corresponding to the value of the acquired land, etc.)
the assets that have come to fall thereunder the assets that have come to fall thereunder (in the case where land, etc. has been transferred and land, etc., or land, etc. and settlement money, has been acquired through a replotting disposition, excluding the portion specified by Cabinet Order as the portion corresponding to the value of the transferred land, etc.)
Article 65-3, paragraph (6) of the Former Act those that have come to fall thereunder those that have come to fall thereunder (in the case where land, etc. has been transferred and land, etc., or land, etc. and settlement money, has been acquired through a replotting disposition, excluding the portion of the transferred land, etc. specified by Cabinet Order as the portion corresponding to the value of the acquired land, etc.)
machine translation, not official
**第四項** 新法第六十五条の三の規定は都市計画法の施行の日以後に、新法第六十五条の四の規定は昭和四十四年四月一日以後にそれぞれ行なわれるこれらの規定に該当する資産の譲渡に係る法人税について適用する。この場合において、法人が昭和四十四年四月一日から昭和四十五年十二月三十一日までの間に旧法第六十五条の四第一項第一号に掲げる資産を譲渡するときにおける新法第六十五条の三第一項又は第六十五条の四第一項の規定の適用については、これらの規定中「第六十五条の六から第六十五条の八まで」とあるのは、「第六十五条の六から第六十五条の八まで又は租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号。以下「改正法」という。）による改正前の租税特別措置法第六十五条の四から第六十五条の六まで（改正法附則第十四条第七項の規定によりその効力を有するものとされる場合を含む。）」とする。
suppl-3441-15/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-4
The provisions of Article 65-3 of the New Act apply to corporation tax on transfers of assets falling under that Article that are made on or after the date on which the City Planning Act comes into effect, and the provisions of Article 65-4 of the New Act apply to corporation tax on transfers of assets falling under that Article that are made on or after April 1, 1969, respectively. In this case, with regard to the application of the provisions of Article 65-3, paragraph (1) or Article 65-4, paragraph (1) of the New Act where a corporation transfers assets listed in Article 65-4, paragraph (1), item (i) of the Former Act during the period from April 1, 1969 to December 31, 1970, the phrase "Articles 65-6 through 65-8" in those provisions is deemed to be replaced with "Articles 65-6 through 65-8, or Articles 65-4 through 65-6 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969; hereinafter referred to as the "Amending Act") (including the cases where they are to remain in force pursuant to the provisions of Article 14, paragraph (7) of the Supplementary Provisions of the Amending Act)".
machine translation, not official
**第五項** 前項の場合において、新法第六十五条の四の規定の適用を受けるときは、都市計画法の施行の日の前日までの間は、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
新法第六十五条の四第一項第一号 都市計画法第八条第一項第一号の用途地域に関する都市計画が定められ 建築基準法第四十八条第一項の規定により同項の用途地域として指定され
新法第六十五条の四第一項第三号 都市計画法第五十六条第一項、古都における歴史的風土の保存に関する特別措置法 古都における歴史的風土の保存に関する特別措置法
新法第六十五条の四第一項第五号 都市計画法第二十九条の許可を受けて、主として住宅建設の用に供する目的で行なわれる一団の宅地の造成に関する事業 住宅地造成事業に関する法律第四条の規定による都道府県知事の認可を受けた同法第二条第三項に規定する事業主が行なう同条第二項に規定する住宅地造成事業
都市計画法第四条第九項に規定する 住宅地造成事業に関する法律第二条第五項に規定する
開発区域 施行地区
suppl-3441-15/art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-5
In the case referred to in the preceding paragraph, where the provisions of Article 65-4 of the New Act are applied, until the day preceding the date on which the City Planning Act comes into effect, the terms and phrases listed in the middle column of the following table that appear in those provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively.
Article 65-4, paragraph (1), item (i) of the New Act for which a city plan concerning use districts referred to in Article 8, paragraph (1), item (i) of the City Planning Act has been decided designated as the use district referred to in Article 48, paragraph (1) of the Building Standards Act pursuant to the provisions of that paragraph
Article 65-4, paragraph (1), item (iii) of the New Act Article 56, paragraph (1) of the City Planning Act, the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals
Article 65-4, paragraph (1), item (v) of the New Act project for the development of a single block of residential land carried out mainly for the purpose of housing construction with the permission under Article 29 of the City Planning Act residential land development project prescribed in Article 2, paragraph (2) of the Act on Residential Land Development Projects carried out by a project proponent prescribed in paragraph (3) of that Article who has obtained authorization from the prefectural governor under Article 4 of that Act
prescribed in Article 4, paragraph (9) of the City Planning Act prescribed in Article 2, paragraph (5) of the Act on Residential Land Development Projects
development area implementation district
machine translation, not official
**第六項** 都市計画法の施行後においては、旧法第三十八条の十三第四項中「住宅地造成事業に関する法律」とあるのを「都市計画法施行法（昭和四十三年法律第百一号）第七条第一項の規定によりなお従前の例によることとされる旧住宅地造成事業に関する法律」と読み替えた場合に同項の特定住宅地造成事業に該当する事業は、新法第六十五条の四第一項第五号に規定する事業に該当するものとみなす。
suppl-3441-15/art-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-6
After the City Planning Act comes into effect, a project that falls under the specified residential land development project referred to in Article 38-13, paragraph (4) of the Former Act when the phrase "Act on Residential Land Development Projects" in that paragraph is read as "former Act on Residential Land Development Projects, for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Act for Enforcement of the City Planning Act (Act No. 101 of 1968)" is deemed to fall under the project prescribed in Article 65-4, paragraph (1), item (v) of the New Act.
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**第七項** 法人が昭和四十五年三月三十一日以前に旧法第六十五条の四第一項各号に掲げる資産の同項に規定する譲渡（旧法第六十五条の六に規定する交換による譲渡を含む。）をする場合における当該資産の当該譲渡に係る法人税については、旧法第六十五条の四から第六十五条の六までの規定は、なおその効力を有する。
suppl-3441-15/art-14/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-7
With regard to corporation tax on the transfer of assets in the case where a corporation makes, on or before March 31, 1970, a transfer prescribed in Article 65-4, paragraph (1) of the Former Act (including a transfer by exchange prescribed in Article 65-6 of the Former Act) of assets listed in the items of that paragraph, the provisions of Articles 65-4 through 65-6 of the Former Act remain in force.
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### 第十五条（相続税及び贈与税に関する経過措置） — Transitional Measures Concerning Inheritance Tax and Gift Tax
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suppl-3441-15/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-15
**第一項** 新法第七十条の六の規定は、昭和四十四年一月一日以後に同条に規定する権利を取得した場合における相続税又は贈与税について適用する。
suppl-3441-15/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-15/par-1
The provisions of Article 70-6 of the New Act apply to inheritance tax or gift tax in the case where the rights prescribed in that Article have been acquired on or after January 1, 1969.
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### 第十六条（登録免許税に関する経過措置） — Transitional Measures Concerning Registration and License Tax
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suppl-3441-15/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-16
**第一項** 新法第七十二条から第七十四条まで、第七十八条の二及び第七十九条から第八十条の二までの規定は、施行日の翌日以後の登記に係る登録免許税について適用する。
suppl-3441-15/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-16/par-1
The provisions of Articles 72 through 74, Article 78-2 and Articles 79 through 80-2 of the New Act apply to registration and license tax on registrations made on or after the day following the Effective Date.
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**第二項** 昭和四十四年三月三十一日以前に取得した住宅の用に供する家屋で旧法第七十三条の規定に該当するものの所有権の移転の登記及び当該家屋についての抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-3441-15/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-16/par-2
The provisions then in force continue to govern registration and license tax on registration of transfer of ownership of a house used as a dwelling that was acquired on or before March 31, 1969 and falls under the provisions of Article 73 of the Former Act, and on registration of the creation of a mortgage on that house.
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### 第十七条（間接税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Indirect Taxes
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suppl-3441-15/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17
**第一項** 施行日前に旧法第八十七条又は第八十八条の規定により課した、又は課すべきであつた酒税又は物品税については、なお従前の例による。
suppl-3441-15/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-1
The provisions then in force continue to govern liquor tax or commodity tax that was imposed, or should have been imposed, before the Effective Date pursuant to the provisions of Article 87 or Article 88 of the Former Act.
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**第二項** この法律の施行の際、旧法第八十七条第一項に規定する外航船等に現存する酒類又は旧法第八十八条第一項の指定飲料若しくは第二種の指定物品で、旧法第八十七条第一項又は第八十八条第一項の規定の適用を受けて当該外航船等に積み込まれたもの（前項の規定の適用を受けるものを除く。）は、それぞれ新法第八十七条第一項又は第八十八条第一項の規定の適用を受けて新法第八十七条第一項に規定する外航船等に積み込まれた酒類又は新法第八十八条第一項の指定物品とみなして、新法を適用する。
suppl-3441-15/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-2
Liquor existing on an ocean-going vessel, etc. prescribed in Article 87, paragraph (1) of the Former Act, or designated beverages or class 2 designated goods referred to in Article 88, paragraph (1) of the Former Act, at the time this Act comes into effect, that were loaded onto that ocean-going vessel, etc. with the application of the provisions of Article 87, paragraph (1) or Article 88, paragraph (1) of the Former Act (excluding those to which the provisions of the preceding paragraph apply), are deemed to be, respectively, liquor loaded onto an ocean-going vessel, etc. prescribed in Article 87, paragraph (1) of the New Act, or designated goods referred to in Article 88, paragraph (1) of the New Act, with the application of the provisions of Article 87, paragraph (1) or Article 88, paragraph (1) of the New Act, and the New Act applies to them.
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**第三項** 新法第九十条の規定は、昭和四十四年四月一日から適用する。
suppl-3441-15/art-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-3
The provisions of Article 90 of the New Act apply from April 1, 1969.
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**第四項** 新法第九十条の三の規定は、昭和四十四年四月一日以後施行日の前日までに砂糖類の製造場から移出された同条第一項に規定する第一種甲類の砂糖についても適用する。
suppl-3441-15/art-17/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-4
The provisions of Article 90-3 of the New Act also apply to class 1 A sugar prescribed in paragraph (1) of that Article that was shipped from a sugar manufacturing site during the period from April 1, 1969 to the day preceding the Effective Date.
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**第五項** 施行日前に課した、又は課すべきであつた砂糖消費税については、前項の規定の適用を受ける砂糖に係る砂糖消費税を除き、なお従前の例による。
suppl-3441-15/art-17/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-17/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-5
The provisions then in force continue to govern sugar excise tax that was imposed, or should have been imposed, before the Effective Date, except for sugar excise tax on sugar to which the provisions of the preceding paragraph apply.
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## 附 則 昭和四四年六月三日法律第三八号
suppl-3441-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-38 · https://japanlaw.org/l/332AC0000000026/suppl-3441-38
### 第一条（施行期日） — Effective Date
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suppl-3441-38/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-38/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-38/art-1
**第一項** この法律は、都市計画法の施行の日から施行する。
suppl-3441-38/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-38/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-38/art-1/par-1
This Act comes into effect on the date on which the City Planning Act comes into effect.
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### 第二十二条（地方自治法等の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Local Autonomy Act, etc.
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suppl-3441-38/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-38/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3441-38/art-22
**第一項** 附則第四条第一項に規定する市街地改造事業並びに同条第二項に規定する防災建築街区造成組合、防災建築街区造成事業及び防災建築物に関しては、この法律の附則の規定による改正後の次の各号に掲げる法律の規定にかかわらず、なお従前の例による。
suppl-3441-38/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-38/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-38/art-22/par-1
With regard to urban area improvement projects prescribed in Article 4, paragraph (1) of the Supplementary Provisions, and disaster-prevention building block development associations, disaster-prevention building block development projects and disaster-prevention buildings prescribed in paragraph (2) of that Article, notwithstanding the provisions of the following Acts as amended by the provisions of the Supplementary Provisions of this Act, the provisions then in force continue to govern:
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**一から四まで** 略
suppl-3441-38/art-22/par-1/item-1-to-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-38/art-22/par-1/item-1-to-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-38/art-22/par-1/item-1-to-4
Omitted
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**五** 租税特別措置法
suppl-3441-38/art-22/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-38/art-22/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-38/art-22/par-1/item-5
Act on Special Measures Concerning Taxation
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**第二項** 前項の場合において、この法律の施行後の不動産の取得について附則第十条の規定による改正前の地方税法第七十三条の十四第七項の規定を適用するときは、同項中「その者が市街地改造事業又は防災建築街区造成事業を施行する土地の区域内に所有していた不動産の固定資産課税台帳に登録された価格（当該不動産の価格が固定資産課税台帳に登録されていない場合にあつては、政令で定めるところにより、道府県知事が第三百八十八条第一項の固定資産評価基準によつて決定した価格）に相当する額を」とあるのは、「当該建築施設の部分の価格に同法第四十六条（防災建築街区造成法第五十五条第一項において準用する場合を含む。）の規定により確定した当該建築施設の部分の価額に対するその者が市街地改造事業又は防災建築街区造成事業を施行する土地の区域内に有していた土地、借地権又は建築物の対償の額の割合を乗じて得た額を当該建築施設の部分の」とする。
suppl-3441-38/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-38/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-38/art-22/par-2
In the case referred to in the preceding paragraph, where the provisions of Article 73-14, paragraph (7) of the Local Tax Act prior to the amendment by the provisions of Article 10 of the Supplementary Provisions are applied to the acquisition of real property after this Act comes into effect, the phrase "an amount equivalent to the price registered in the fixed asset tax ledger of the real property that the person owned within the area of land on which the urban area improvement project or disaster-prevention building block development project is implemented (or, if the price of that real property is not registered in the fixed asset tax ledger, the price determined by the prefectural governor in accordance with the fixed asset evaluation standards referred to in Article 388, paragraph (1), as specified by Cabinet Order)" in that paragraph is deemed to be replaced with "the amount obtained by multiplying the price of that portion of the building facilities by the ratio of the amount of the consideration for the land, leasehold or buildings that the person held within the area of land on which the urban area improvement project or disaster-prevention building block development project is implemented to the value of that portion of the building facilities fixed pursuant to the provisions of Article 46 of that Act (including as applied mutatis mutandis pursuant to Article 55, paragraph (1) of the Disaster-Prevention Building Block Development Act), in respect of that portion of the building facilities".
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## 附 則 昭和四五年三月二七日法律第五号
suppl-3451-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-5 · https://japanlaw.org/l/332AC0000000026/suppl-3451-5
**第一項** この法律は、昭和四十五年四月一日から施行する。
suppl-3451-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-5/par-1
This Act comes into effect on April 1, 1970.
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## 附 則 昭和四五年三月二八日法律第八号
suppl-3451-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-8 · https://japanlaw.org/l/332AC0000000026/suppl-3451-8
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3451-8/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-8/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-8/art-1
**第一項** この法律は、昭和四十五年五月一日から施行する。
suppl-3451-8/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-8/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-8/art-1/par-1
This Act comes into effect on May 1, 1970.
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## 附 則 昭和四五年四月一日法律第一三号
suppl-3451-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-13 · https://japanlaw.org/l/332AC0000000026/suppl-3451-13
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3451-13/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-13/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-13/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3451-13/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-13/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-13/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和四五年四月一三日法律第一八号
suppl-3451-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-18 · https://japanlaw.org/l/332AC0000000026/suppl-3451-18
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3451-18/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-18/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-18/art-1
**第一項** この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
suppl-3451-18/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-18/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-18/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 昭和四五年四月二四日法律第三一号
suppl-3451-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-31 · https://japanlaw.org/l/332AC0000000026/suppl-3451-31
**第一項** この法律は、公布の日から施行する。ただし、附則第四項の規定は地方交付税法の一部を改正する法律（昭和四十五年法律第五十一号）の施行の日から、附則第七項及び第八項の規定は租税特別措置法の一部を改正する法律（昭和四十五年法律第三十八号）の施行の日から施行する。
suppl-3451-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-31/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions of paragraph (4) of the Supplementary Provisions come into effect on the date on which the Act Partially Amending the Local Allocation Tax Act (Act No. 51 of 1970) comes into effect, and the provisions of paragraphs (7) and (8) of the Supplementary Provisions come into effect on the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 38 of 1970) comes into effect.
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**第八項** 改正後の租税特別措置法第十二条の二及び第四十五条の規定は、個人又は法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。）の昭和四十五年五月一日以後に取得し、又は製作し、若しくは建設した改正後の租税特別措置法第十二条の二第一項又は第四十五条第一項に規定する工業用機械等について適用する。
suppl-3451-31/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-31/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3451-31/par-8
The provisions of Articles 12-2 and 45 of the Act on Special Measures Concerning Taxation as amended apply to industrial machinery, etc. prescribed in Article 12-2, paragraph (1) or Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation as amended that an individual or corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965)) has acquired, manufactured or constructed on or after May 1, 1970.
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## 附 則 昭和四五年四月三〇日法律第三八号
suppl-3451-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3451-38/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-1
**第一項** この法律は、昭和四十五年五月一日から施行する。ただし、第二十八条の二及び第五十一条の二の改正規定、第五十六条の二の改正規定（特定下請組合に係る部分に限る。）並びに第五十六条の三の改正規定は、下請中小企業振興法の施行の日から施行する。
suppl-3451-38/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-1/par-1
This Act comes into effect on May 1, 1970; provided, however, that the provisions amending Articles 28-2 and 51-2, the provisions amending Article 56-2 (limited to the part concerning specified subcontracting associations) and the provisions amending Article 56-3 come into effect on the date on which the Act on the Promotion of Subcontracting Small and Medium Sized Enterprises comes into effect.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3451-38/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和四十五年分以後の所得税について適用し、昭和四十四年分以前の所得税については、なお従前の例による。
suppl-3451-38/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-2/par-1
Unless otherwise specially provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1970 and subsequent years, and the provisions then in force continue to govern income tax for 1969 and prior years.
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### 第三条（利子所得に関する経過措置） — Transitional Measures Concerning Interest Income
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suppl-3451-38/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-3
**第一項** 昭和四十五年五月一日（以下「施行日」という。）前に支払を受けるべきであつた利子所得については、なお従前の例による。
suppl-3451-38/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-3/par-1
The provisions then in force continue to govern interest income that was to have been received before May 1, 1970 (hereinafter referred to as "the Effective Date").
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**第二項** 施行日から昭和四十五年十二月三十一日までの間に支払を受けるべき利子所得（改正前の租税特別措置法（以下「旧法」という。）第三条第一項に規定する公社債若しくは預貯金の利子又は合同運用信託若しくは公社債投資信託の収益の計算期間が一年以上であるものに係る利子所得で同日後に支払期が到来するものの金額のうち同年四月三十日までの期間に対応する部分の金額を含む。）については、同条第一項から第四項までの規定中「昭和四十五年四月三十日まで」とあるのは、「昭和四十五年十二月三十一日まで」として、同条の規定の例によるものとする。
suppl-3451-38/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-3/par-2
Interest income to be received during the period from the Effective Date to December 31, 1970 (including, with regard to interest income on interest on public and corporate bonds or on deposits or savings prescribed in Article 3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act"), or on proceeds of jointly managed trusts or bond investment trusts, whose calculation period is one year or more and whose payment date arrives after that date, the portion of the amount thereof that corresponds to the period up to April 30 of that year) is governed in accordance with the provisions of that Article, with the phrase "by April 30, 1970" in paragraphs (1) through (4) of that Article read as "by December 31, 1970".
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**第三項** 内国法人が昭和四十五年四月三十日までに発行した旧法第七条の二に規定する外貨債につき非居住者又は外国法人に対して支払う利子については、なお従前の例による。
suppl-3451-38/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-3/par-3
The provisions then in force continue to govern interest paid to a nonresident or foreign corporation on foreign currency denominated bonds prescribed in Article 7-2 of the Former Act that were issued by a domestic corporation by April 30, 1970.
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### 第四条（配当所得に関する経過措置） — Transitional Measures Concerning Dividend Income
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suppl-3451-38/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-4
**第一項** 施行日前に支払を受けるべきであつた配当所得については、なお従前の例による。
suppl-3451-38/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-4/par-1
The provisions then in force continue to govern dividend income that was to have been received before the Effective Date.
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**第二項** 施行日から昭和四十五年十二月三十一日までの間に支払を受けるべき配当所得（証券投資信託の収益の分配でその収益の計算期間が一年以上であるものに係る配当所得（証券投資信託の終了又は証券投資信託契約の一部の解約により支払を受けるものを除く。）で同日後に支払期が到来するものの金額のうち同年四月三十日までの期間に対応する部分の金額として政令で定めるところにより計算した金額を含む。）については、旧法第八条の二第一項から第四項まで及び第八条の三第一項中「昭和四十五年四月三十日まで」とあるのは、「昭和四十五年十二月三十一日まで」として、これらの条の規定の例によるものとする。
suppl-3451-38/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-4/par-2
Dividend income to be received during the period from the Effective Date to December 31, 1970 (including, with regard to dividend income on distributions of proceeds of securities investment trusts whose calculation period for proceeds is one year or more (excluding that received upon the termination of a securities investment trust or the partial cancellation of a securities investment trust contract) whose payment date arrives after that date, the amount calculated as specified by Cabinet Order as the portion of the amount thereof that corresponds to the period up to April 30 of that year) is governed in accordance with the provisions of Articles 8-2 and 8-3 of the Former Act, with the phrase "by April 30, 1970" in Article 8-2, paragraphs (1) through (4) and Article 8-3, paragraph (1) of the Former Act read as "by December 31, 1970".
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**第三項** 個人の昭和四十五年分の総所得金額のうちに配当所得がある場合における所得税法の一部を改正する法律（昭和四十五年法律第三十六号）附則第四条の規定によりなお従前の例によることとされる同法による改正前の所得税法（昭和四十年法律第三十三号）第九十二条第一項の規定の適用については、旧法第八条の五の規定の例によるものとする。
suppl-3451-38/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-4/par-3
With regard to the application of the provisions of Article 92, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) prior to the amendment by the Act Partially Amending the Income Tax Act (Act No. 36 of 1970), for which the provisions then in force continue to govern pursuant to the provisions of Article 4 of the Supplementary Provisions of that Act, in the case where an individual's amount of gross income for 1970 includes dividend income, it is governed in accordance with the provisions of Article 8-5 of the Former Act.
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### 第五条（個人の税額控除に関する経過措置） — Transitional Measures Concerning Tax Credits for Individuals
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suppl-3451-38/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-5
**第一項** 個人が昭和四十五年一月一日から同年三月三十一日までの間に旧法第十条第一項に規定する特定の設備の廃棄をした場合については、なお従前の例による。
suppl-3451-38/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-5/par-1
The provisions then in force continue to govern cases where an individual has scrapped specified equipment prescribed in Article 10, paragraph (1) of the Former Act during the period from January 1, 1970 to March 31 of that year.
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**第二項** 旧法第十条第一項の政令で定める事業（昭和四十五年三月三十一日までに定められたものに限る。）を営む個人が、同年四月一日から昭和四十七年三月三十一日までの間に、同項に規定する特定設備の廃棄をした場合には、同項中「昭和四十五年三月三十一日」とあるのは、「昭和四十七年三月三十一日」として、同条の規定の例によるものとする。
suppl-3451-38/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-5/par-2
Where an individual engaged in a business specified by Cabinet Order as referred to in Article 10, paragraph (1) of the Former Act (limited to one specified by March 31, 1970) has scrapped specified equipment prescribed in that paragraph during the period from April 1 of that year to March 31, 1972, it is governed in accordance with the provisions of that Article, with the phrase "March 31, 1970" in that paragraph read as "March 31, 1972".
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### 第六条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-3451-38/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-6
**第一項** 新法第十一条又は第十二条の二の規定は、個人が施行日以後に取得し、又は製作し、若しくは建設して事業の用に供した新法第十一条第一項又は第十二条の二第一項に規定する合理化機械等又は工業用機械等について適用し、個人が同日前に取得し、又は製作し、若しくは建築した旧法第十一条第一項又は第十二条の二第一項に規定する合理化機械等又は工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3451-38/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-6/par-1
The provisions of Article 11 or Article 12-2 of the New Act apply to rationalization machinery, etc. or industrial machinery, etc. prescribed in Article 11, paragraph (1) or Article 12-2, paragraph (1) of the New Act that an individual has acquired, manufactured or constructed and used for business on or after the Effective Date, and the provisions then in force continue to govern cases where an individual has used for the individual's business rationalization machinery, etc. or industrial machinery, etc. prescribed in Article 11, paragraph (1) or Article 12-2, paragraph (1) of the Former Act that the individual acquired, manufactured or built before that date.
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**第二項** 旧法第十三条第一項第二号に掲げる場合に該当する個人の昭和四十五年分以後の事業所得の金額の計算上必要経費に算入する漁船に係る償却費の額の計算については、同条の規定は、なおその効力を有する。この場合において、当該個人に対する新法第十三条の三の規定の適用については、同条に規定する第十三条第一項又は第二項には、なおその効力を有するものとされる旧法第十三条第一項又は第二項の規定を含むものとする。
suppl-3451-38/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-6/par-2
With regard to the calculation of the amount of depreciation allowances for fishing vessels to be included in necessary expenses in calculating the amount of business income for 1970 and subsequent years of an individual falling under the case listed in Article 13, paragraph (1), item (ii) of the Former Act, the provisions of that Article remain in force. In this case, with regard to the application of the provisions of Article 13-3 of the New Act to that individual, Article 13, paragraph (1) or (2) prescribed in that Article is to include the provisions of Article 13, paragraph (1) or (2) of the Former Act which remain in force.
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### 第七条（個人の準備金等に関する経過措置） — Transitional Measures Concerning Reserves, etc. of Individuals
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suppl-3451-38/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-7
**第一項** 旧法第二十条の二の規定による日本万国博覧会出展準備金を有する個人の昭和四十六年分以前の事業所得の金額の計算については、同条の規定は、なおその効力を有する。
suppl-3451-38/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-7/par-1
With regard to the calculation of the amount of business income for 1971 and prior years of an individual who holds a reserve for exhibiting at the Japan World Exposition under the provisions of Article 20-2 of the Former Act, the provisions of that Article remain in force.
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**第二項** 旧法第二十八条の二に規定する個人が同条に規定する納付金（附則第十四条第四項の規定によりその例によるものとされる旧法第五十六条の三第一項に規定する納付金を含む。）を納付した場合については、なお従前の例による。
suppl-3451-38/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-7/par-2
The provisions then in force continue to govern cases where an individual prescribed in Article 28-2 of the Former Act has paid the contributions prescribed in that Article (including the contributions prescribed in Article 56-3, paragraph (1) of the Former Act, which is to be followed pursuant to the provisions of Article 14, paragraph (4) of the Supplementary Provisions).
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### 第八条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.
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suppl-3451-38/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-8
**第一項** 新法第四十条の規定は、個人が施行日以後にする財産の贈与又は遺贈に係る所得税について適用し、同日前にした財産の贈与又は遺贈に係る所得税については、なお従前の例による。
suppl-3451-38/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-8/par-1
The provisions of Article 40 of the New Act apply to income tax on a gift or bequest of property made by an individual on or after the Effective Date, and the provisions then in force continue to govern income tax on a gift or bequest of property made before that date.
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### 第九条（償還差益に対する分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Redemption Gains
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suppl-3451-38/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-9
**第一項** 施行日前に発行された割引債（旧法第四十一条の十二第一項に規定する割引債をいう。次項において同じ。）について支払を受けるべき償還差益（同条第一項に規定する償還差益をいう。次項において同じ。）については、なお従前の例による。
suppl-3451-38/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-9/par-1
The provisions then in force continue to govern redemption gains (meaning redemption gains prescribed in Article 41-12, paragraph (1) of the Former Act; the same applies in the following paragraph) to be received on discount bonds (meaning discount bonds prescribed in paragraph (1) of that Article; the same applies in the following paragraph) issued before the Effective Date.
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**第二項** 施行日から昭和四十五年十二月三十一日までの間に発行された割引債（電信電話債券にあつては、施行日から昭和四十六年三月三十一日までの間に発行されたもの）について支払を受けるべき償還差益については、旧法第四十一条の十二第一項中「昭和四十五年四月三十日までの間に発行された割引債（電信電話債券にあつては、昭和四十二年十月一日から昭和四十五年四月三十日」とあるのは「昭和四十五年十二月三十一日までの間に発行された割引債（電信電話債券にあつては、昭和四十二年十月一日から昭和四十六年三月三十一日」と、同条第二項、第三項、第五項及び第六項中「昭和四十五年四月三十日」とあるのは「昭和四十五年十二月三十一日」として、同条の規定の例によるものとする。
suppl-3451-38/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-9/par-2
Redemption gains to be received on discount bonds issued during the period from the Effective Date to December 31, 1970 (or, in the case of telegraph and telephone bonds, those issued during the period from the Effective Date to March 31, 1971) are governed in accordance with the provisions of Article 41-12 of the Former Act, with the phrase "discount bonds issued by April 30, 1970 (or, in the case of telegraph and telephone bonds, from October 1, 1967 to April 30, 1970" in paragraph (1) of that Article read as "discount bonds issued by December 31, 1970 (or, in the case of telegraph and telephone bonds, from October 1, 1967 to March 31, 1971", and the phrase "April 30, 1970" in paragraphs (2), (3), (5) and (6) of that Article read as "December 31, 1970".
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### 第十条（個人の利付外貨債の発行差金の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Issue Discounts on Interest-Bearing Foreign Currency Bonds of Individuals
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suppl-3451-38/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-10
**第一項** 新法第四十一条の十三の規定は、施行日以後に発行された同条に規定する利付外貨債の発行差金について適用し、同日前に発行された旧法第四十一条の十三に規定する利付外貨債の発行差金については、なお従前の例による。
suppl-3451-38/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-10/par-1
The provisions of Article 41-13 of the New Act apply to issue discounts on interest-bearing foreign currency bonds prescribed in that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern issue discounts on interest-bearing foreign currency bonds prescribed in Article 41-13 of the Former Act that were issued before that date.
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### 第十一条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3451-38/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-11
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の昭和四十五年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3451-38/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-11/par-1
Unless otherwise specially provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after April 1, 1970, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before that date.
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### 第十二条（法人の税額控除に関する経過措置） — Transitional Measures Concerning Tax Credits for Corporations
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suppl-3451-38/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-12
**第一項** 旧法第四十二条の四第一項の政令で定める事業（昭和四十五年三月三十一日までに定められたものに限る。）を営む法人が、同年四月一日から昭和四十七年三月三十一日までの間に、同項に規定する特定の設備の廃棄をした場合には、同項中「昭和四十五年三月三十一日」とあるのは、「昭和四十七年三月三十一日」として、同条の規定の例によるものとする。
suppl-3451-38/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-12/par-1
Where a corporation engaged in a business specified by Cabinet Order as referred to in Article 42-4, paragraph (1) of the Former Act (limited to one specified by March 31, 1970) has scrapped specified equipment prescribed in that paragraph during the period from April 1 of that year to March 31, 1972, it is governed in accordance with the provisions of that Article, with the phrase "March 31, 1970" in that paragraph read as "March 31, 1972".
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**第二項** 法人が昭和四十一年四月一日から昭和四十五年三月三十一日までの間に旧法第四十二条の五第一項に規定する特定合併を行なつた場合については、なお従前の例による。
suppl-3451-38/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-12/par-2
The provisions then in force continue to govern cases where a corporation conducted a specified merger prescribed in Article 42-5, paragraph (1) of the Former Act during the period from April 1, 1966 to March 31, 1970.
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**第三項** 第一項に規定する事業を営む法人が昭和四十五年四月一日から昭和四十六年三月三十一日までの間に行なつた旧法第四十二条の五第一項に規定する政令で定める特定合併については、同項中「昭和四十五年三月三十一日」とあるのは、「昭和四十六年三月三十一日」として、同条の規定の例によるものとする。
suppl-3451-38/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-12/par-3
A specified merger specified by Cabinet Order as prescribed in Article 42-5, paragraph (1) of the Former Act that a corporation engaged in the business prescribed in paragraph (1) conducted during the period from April 1, 1970 to March 31, 1971 is governed in accordance with the provisions of that Article, with the phrase "March 31, 1970" in that paragraph read as "March 31, 1971".
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**第四項** 前項の規定により旧法第四十二条の五の規定の例によるものとされる合併については、新法第四十六条の三の規定は、適用しない。
suppl-3451-38/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-12/par-4
The provisions of Article 46-3 of the New Act do not apply to a merger that is governed in accordance with the provisions of Article 42-5 of the Former Act pursuant to the provisions of the preceding paragraph.
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### 第十三条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-3451-38/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13
**第一項** 新法第四十三条（第一項の表の第九号を除く。）の規定は、法人が施行日以後に取得又は製作若しくは建設（以下この条において「取得等」という。）をして事業の用に供した新法第四十三条第一項に規定する合理化機械等について適用し、法人が同日前に取得等をした旧法第四十三条第一項（同項の表の第八号を除く。）に規定する合理化機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3451-38/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-1
The provisions of Article 43 of the New Act (excluding item (ix) of the table in paragraph (1)) apply to rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the New Act for which a corporation has made the acquisition, manufacture or construction (hereinafter referred to as "acquisition, etc." in this Article) and which it has used for business on or after the Effective Date, and the provisions then in force continue to govern cases where a corporation has used for its business rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act (excluding item (viii) of the table in that paragraph) for which it made the acquisition, etc. before that date.
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**第二項** 新法第四十三条第一項の表の第九号の規定は、施行日以後に同号に規定する政令で定められる工事の施行に伴う取得等に係る同号の設備について適用し、同日前に旧法第四十三条第一項の表の第八号に規定する政令で定められた工事の施行に伴う取得等に係る同号の設備については、なお従前の例による。
suppl-3451-38/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-2
The provisions of item (ix) of the table in Article 43, paragraph (1) of the New Act apply to the equipment referred to in that item for which the acquisition, etc. is made in connection with the execution of construction work specified by Cabinet Order on or after the Effective Date as prescribed in that item, and the provisions then in force continue to govern the equipment referred to in item (viii) of the table in Article 43, paragraph (1) of the Former Act for which the acquisition, etc. is made in connection with the execution of construction work specified by Cabinet Order before that date as prescribed in that item.
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**第三項** 新法第四十五条の規定は、法人が施行日以後に取得等をして事業の用に供した同条第一項に規定する工業用機械等について適用し、法人が同日前に取得し、又は製作し、若しくは建築した旧法第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3451-38/art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-3
The provisions of Article 45 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article for which a corporation has made the acquisition, etc. and that it has used for business on or after the Effective Date, and the provisions then in force continue to govern cases where a corporation has used for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act that it acquired, manufactured or built before that date.
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**第四項** 旧法第四十六条第一項第二号に掲げる場合に該当する法人の昭和四十五年四月一日以後に開始する事業年度の漁船の償却限度額の計算については、同条の規定は、なおその効力を有する。
suppl-3451-38/art-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-4
With regard to the calculation of the allowable depreciation amount of fishing vessels for a business year beginning on or after April 1, 1970 of a corporation falling under the case listed in Article 46, paragraph (1), item (ii) of the Former Act, the provisions of that Article remain in force.
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**第五項** 前項の規定の適用を受ける法人が昭和四十五年四月一日以後に開始する事業年度について新法第四十六条の二又は第四十六条の三の規定の適用を受ける場合には、新法第四十六条の二第一項中「若しくは前条」とあるのは「若しくは前条（租税特別措置法の一部を改正する法律（昭和四十五年法律第三十八号。以下「改正法」という。）附則第十三条第四項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第四十六条（以下「旧法第四十六条」という。）を含む。以下この条において同じ。）」と、新法第四十六条の三第一項中「前三条」とあるのは「前三条（旧法第四十六条を含む。第五項において同じ。）」と、同条第五項中「第四十六条第一項」とあるのは「第四十六条第一項若しくは旧法第四十六条第一項」とする。
suppl-3451-38/art-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-13/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-5
Where a corporation to which the provisions of the preceding paragraph apply receives the application of the provisions of Article 46-2 or Article 46-3 of the New Act for a business year beginning on or after April 1, 1970, the phrase "or the preceding Article" in Article 46-2, paragraph (1) of the New Act is deemed to be replaced with "or the preceding Article (including Article 46 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 38 of 1970; hereinafter referred to as the "Amending Act"), which remains in force pursuant to the provisions of Article 13, paragraph (4) of the Supplementary Provisions of the Amending Act (hereinafter referred to as "Article 46 of the Former Act"); the same applies hereinafter in this Article)", the phrase "the preceding three Articles" in Article 46-3, paragraph (1) of the New Act with "the preceding three Articles (including Article 46 of the Former Act; the same applies in paragraph (5))", and the phrase "Article 46, paragraph (1)" in paragraph (5) of that Article with "Article 46, paragraph (1) or Article 46, paragraph (1) of the Former Act".
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**第六項** 旧法第五十一条の二第一項に規定する事業協同組合等が、昭和四十三年四月一日から昭和四十五年三月三十一日までの間に、同項に規定する共同教育施設の取得等をしてその教育の用に供した場合における当該事業協同組合等の同年四月一日以後に開始する事業年度の当該共同教育施設の償却限度額の計算については、なお従前の例による。
suppl-3451-38/art-13/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-13/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-6
The provisions then in force continue to govern the calculation of the allowable depreciation amount of joint educational facilities for a business year beginning on or after April 1, 1970 of a business cooperative, etc. prescribed in Article 51-2, paragraph (1) of the Former Act, where that business cooperative, etc. has made the acquisition, etc. of joint educational facilities prescribed in that paragraph and used them for its education during the period from April 1, 1968 to March 31, 1970.
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**第七項** 前項の規定の適用を受ける法人が昭和四十五年四月一日以後に開始する事業年度について新法第四十六条の二、第四十六条の三又は第五十一条の二の規定の適用を受ける場合には、新法第四十六条の二第一項及び第四十六条の三第四項中「第五十一条の二まで」とあるのは「第五十一条の二まで若しくは改正法附則第十三条第六項」と、新法第五十一条の二第二項中「若しくは第四十七条から前条まで」とあるのは「、第四十七条から前条まで若しくは改正法附則第十三条第六項」とする。
suppl-3451-38/art-13/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-13/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-7
Where a corporation to which the provisions of the preceding paragraph apply receives the application of the provisions of Article 46-2, Article 46-3 or Article 51-2 of the New Act for a business year beginning on or after April 1, 1970, the phrase "through Article 51-2" in Article 46-2, paragraph (1) and Article 46-3, paragraph (4) of the New Act is deemed to be replaced with "through Article 51-2 or Article 13, paragraph (6) of the Supplementary Provisions of the Amending Act", and the phrase "or Article 47 through the preceding Article" in Article 51-2, paragraph (2) of the New Act with ", Article 47 through the preceding Article or Article 13, paragraph (6) of the Supplementary Provisions of the Amending Act".
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### 第十四条（法人の準備金等に関する経過措置） — Transitional Measures Concerning Reserves, etc. of Corporations
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suppl-3451-38/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14
**第一項** 新法第五十五条の規定は、法人が施行日以後に同条第一項に規定する特定株式等を取得する場合について適用し、法人が同日前に旧法第五十六条第一項に規定する特定株式等を取得した場合については、なお従前の例による。
suppl-3451-38/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/par-1
The provisions of Article 55 of the New Act apply where a corporation acquires specified shares, etc. prescribed in paragraph (1) of that Article on or after the Effective Date, and the provisions then in force continue to govern cases where a corporation acquired specified shares, etc. prescribed in Article 56, paragraph (1) of the Former Act before that date.
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**第二項** 前項の規定によりなお従前の例によることとされる旧法第五十六条第一項に規定する特定株式等を発行している同項に規定する特定法人が施行日以後に新法第五十五条第一項又は第五十六条第一項に規定する特定株式等又は石油開発株式等を発行した場合において、法人がこれらの特定株式等に係る海外投資損失準備金及び当該石油開発株式等に係る石油開発投資損失準備金を有するときにおけるこれらの準備金の金額の処理に関し必要な事項は、政令で定める。
suppl-3451-38/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/par-2
Where a specified corporation prescribed in Article 56, paragraph (1) of the Former Act that has issued specified shares, etc. prescribed in that paragraph, for which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph has issued, on or after the Effective Date, specified shares, etc. or petroleum development shares, etc. prescribed in Article 55, paragraph (1) or Article 56, paragraph (1) of the New Act, and a corporation holds a reserve for losses on overseas investment relating to those specified shares, etc. and a reserve for losses on investment in petroleum development relating to those petroleum development shares, etc., necessary matters concerning the treatment of the amounts of those reserves are specified by Cabinet Order.
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**第三項** 旧法第五十六条の三第一項に規定する特定織布業商工組合が昭和四十二年六月一日から昭和四十五年三月三十一日までの間に同項の承認を受けた事業計画に従い、その組合員である法人が納付した納付金又は当該特定織布業商工組合が積み立てた特定織布業構造改善準備金及び当該事業計画に係る同条第二項に規定する特定貸金については、なお従前の例による。
suppl-3451-38/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/par-3
The provisions then in force continue to govern contributions that corporations that are members of a specified textile weaving commercial and industrial association prescribed in Article 56-3, paragraph (1) of the Former Act paid in accordance with a business plan for which that association obtained the approval under that paragraph during the period from June 1, 1967 to March 31, 1970, or the reserve for structural improvement of the specified textile weaving industry set aside by that specified textile weaving commercial and industrial association, and specified loans prescribed in paragraph (2) of that Article relating to that business plan.
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**第四項** 前項の特定織布業商工組合が昭和四十五年四月一日から同年九月三十日までの間に旧法第五十六条の三第一項の承認を受けた場合には、同項中「昭和四十五年三月三十一日」とあるのは、「昭和四十五年九月三十日」として、同条の規定の例によるものとする。
suppl-3451-38/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/par-4
Where the specified textile weaving commercial and industrial association referred to in the preceding paragraph has obtained the approval under Article 56-3, paragraph (1) of the Former Act during the period from April 1, 1970 to September 30 of that year, it is governed in accordance with the provisions of that Article, with the phrase "March 31, 1970" in that paragraph read as "September 30, 1970".
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**第五項** 新法第五十六条の五の規定は、施行日以後に新法第四十三条第一項の表の第九号に規定する政令で定められる工事に係る発電設備支出金額（新法第五十六条の五第一項に規定する発電設備の取得のために支出する金額をいう。）について適用し、同日前に旧法第四十三条第一項の表の第八号に規定する政令で定められた工事に係る当該発電設備支出金額については、なお従前の例による。
suppl-3451-38/art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/par-5
The provisions of Article 56-5 of the New Act apply to the power generation facility expenditure (meaning the amount disbursed for the acquisition of power generation facilities prescribed in Article 56-5, paragraph (1) of the New Act) relating to construction work specified by Cabinet Order on or after the Effective Date as prescribed in item (ix) of the table in Article 43, paragraph (1) of the New Act, and the provisions then in force continue to govern such power generation facility expenditure relating to construction work specified by Cabinet Order before that date as prescribed in item (viii) of the table in Article 43, paragraph (1) of the Former Act.
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**第六項** 旧法第五十六条の六の規定による日本万国博覧会出展準備金を有する法人の昭和四十六年三月十三日を含む事業年度以前の事業年度の所得の金額の計算については、同条の規定は、なおその効力を有する。
suppl-3451-38/art-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/par-6
With regard to the calculation of the amount of income for business years up to and including the business year that includes March 13, 1971 of a corporation that holds a reserve for exhibiting at the Japan World Exposition under the provisions of Article 56-6 of the Former Act, the provisions of that Article remain in force.
machine translation, not official
**第七項** 新法第五十六条の六の規定は、法人が施行日以後に同条第一項に規定する特定供給設備の取得のために支出する金額について適用する。
suppl-3451-38/art-14/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/par-7
The provisions of Article 56-6 of the New Act apply to the amount that a corporation disburses on or after the Effective Date for the acquisition of specified supply facilities prescribed in paragraph (1) of that Article.
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### 第十五条（協業組合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Joint Business Cooperatives
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suppl-3451-38/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-15
**第一項** 旧法第六十二条に規定する事業協同組合又は事業協同小組合が、昭和四十二年六月一日から昭和四十五年三月三十一日までの間に、その組織を変更して協業組合となつた場合における当該協業組合の同年四月一日以後に開始する事業年度の所得の金額及び法人税の額の計算については、同条の規定は、なおその効力を有する。この場合において、同条中「第四十六条第一項第一号」とあるのは「第四十六条第一項」と、「第四十二条」とあるのは「第四十二条の二」とする。
suppl-3451-38/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-15/par-1
With regard to the calculation of the amount of income and the amount of corporation tax for a business year beginning on or after April 1, 1970 of a joint business cooperative into which a business cooperative or small business cooperative prescribed in Article 62 of the Former Act changed its organization during the period from June 1, 1967 to March 31, 1970, the provisions of that Article remain in force. In this case, the phrase "Article 46, paragraph (1), item (i)" in that Article is deemed to be replaced with "Article 46, paragraph (1)", and the phrase "Article 42" with "Article 42-2".
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### 第十六条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
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suppl-3451-38/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-16
**第一項** 新法第六十五条の四第一項第四号の規定は、法人が施行日以後に行なう同号の規定に該当する資産の譲渡に係る法人税について適用し、法人が同日前に行なつた当該資産の譲渡に係る法人税については、なお従前の例による。
suppl-3451-38/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-16/par-1
The provisions of Article 65-4, paragraph (1), item (iv) of the New Act apply to corporation tax on the transfer of assets falling under the provisions of that item that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on the transfer of those assets that a corporation made before that date.
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### 第十七条（合併の場合の清算所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Liquidation Income, etc. in the Case of Mergers
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suppl-3451-38/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-17
**第一項** 旧法第六十六条の二第一項第四号又は第六十六条の四第一項第五号に規定する法人がこれらの規定に規定する認定を受けた場合については、これらの条の規定は、なおその効力を有する。この場合において、旧法第六十六条の四第一項第五号中「同条第二項」とあるのは「同条第三項」と、同条第二項中「第六条第二項」とあるのは「第六条第三項」とする。
suppl-3451-38/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-17/par-1
Where a corporation prescribed in Article 66-2, paragraph (1), item (iv) or Article 66-4, paragraph (1), item (v) of the Former Act has received the certification prescribed in those provisions, the provisions of those Articles remain in force. In this case, the phrase "paragraph (2) of that Article" in Article 66-4, paragraph (1), item (v) of the Former Act is deemed to be replaced with "paragraph (3) of that Article", and the phrase "Article 6, paragraph (2)" in paragraph (2) of that Article with "Article 6, paragraph (3)".
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### 第十八条（法人の利付外貨債の発行差金の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Issue Discounts on Interest-Bearing Foreign Currency Bonds of Corporations
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suppl-3451-38/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-18
**第一項** 新法第六十八条の二の規定は、施行日以後に発行された同条に規定する利付外貨債の発行差金について適用し、同日前に発行された旧法第六十八条の二に規定する利付外貨債の発行差金については、なお従前の例による。
suppl-3451-38/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-18/par-1
The provisions of Article 68-2 of the New Act apply to issue discounts on interest-bearing foreign currency bonds prescribed in that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern issue discounts on interest-bearing foreign currency bonds prescribed in Article 68-2 of the Former Act that were issued before that date.
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### 第十九条（登録免許税に関する経過措置） — Transitional Measures Concerning Registration and License Tax
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suppl-3451-38/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-19
**第一項** 新法第七十三条、第七十四条第二項及び第七十八条の三第一項の規定は、施行日以後に受けるこれらの規定に規定する登記に係る登録免許税について適用し、同日前に受けた当該登記に係る登録免許税については、なお従前の例による。
suppl-3451-38/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-19/par-1
The provisions of Article 73, Article 74, paragraph (2) and Article 78-3, paragraph (1) of the New Act apply to registration and license tax on registrations prescribed in those provisions that are obtained on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations obtained before that date.
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**第二項** 次に掲げる承認又は認定に係る旧法第八十一条各号に掲げる事項についての登記で当該承認又は認定があつた日から一年以内に受けるものに係る登録免許税については、なお従前の例による。
suppl-3451-38/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-19/par-2
The provisions then in force continue to govern registration and license tax on registrations of the matters listed in the items of Article 81 of the Former Act relating to the following approvals or certifications that are obtained within one year from the date of that approval or certification:
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**一** 海運業の再建整備に関する臨時措置法（昭和三十八年法律第百十八号）第五条第一項又は第六条第一項の規定による承認
suppl-3451-38/art-19/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-19/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-19/par-2/item-1
approval under Article 5, paragraph (1) or Article 6, paragraph (1) of the Act on Temporary Measures concerning the Reconstruction and Consolidation of the Shipping Industry (Act No. 118 of 1963);
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**二** 中小漁業振興特別措置法（昭和四十二年法律第五十九号）第六条第一項の規定による認定
suppl-3451-38/art-19/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-19/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-19/par-2/item-2
certification under Article 6, paragraph (1) of the Act on Special Measures for the Promotion of Small and Medium Sized Fisheries (Act No. 59 of 1967).
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### 第二十条（政令への委任） — Delegation to Cabinet Order
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suppl-3451-38/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-20
**第一項** 前各条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-3451-38/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-20/par-1
Beyond what is provided for in each of the preceding Articles, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 昭和四六年三月三一日法律第二〇号
suppl-3461-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-20 · https://japanlaw.org/l/332AC0000000026/suppl-3461-20
**第一項** この法律は、昭和四十六年四月一日から施行する。
suppl-3461-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-20/par-1
This Act comes into effect on April 1, 1971.
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## 附 則 昭和四六年三月三一日法律第二二号
suppl-3461-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22
### 第一条（施行期日） — Effective Date
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suppl-3461-22/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-1
**第一項** この法律は、昭和四十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に掲げる日から施行する。
suppl-3461-22/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-1/par-1
This Act comes into effect on April 1, 1971; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
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**一** 第四条の改正規定及び同条の次に一条を加える改正規定 昭和四十七年一月一日
suppl-3461-22/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-1/par-1/item-1
the provisions amending Article 4 and the provisions adding one Article after that Article: January 1, 1972;
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**二** 第十二条の二第一項第一号及び第三十四条の三第一項の改正規定、第三十七条第一項の表の第六号の次に一号を加える改正規定、第四十五条第一項第一号の改正規定並びに第六十五条の六第一項の表の第六号の次に一号を加える改正規定 農村地域工業導入促進法の施行の日
suppl-3461-22/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-1/par-1/item-2
the provisions amending Article 12-2, paragraph (1), item (i) and Article 34-3, paragraph (1), the provisions adding one item after item (vi) of the table in Article 37, paragraph (1), the provisions amending Article 45, paragraph (1), item (i), and the provisions adding one item after item (vi) of the table in Article 65-6, paragraph (1): the date on which the Act on Promotion of Introduction of Industry into Agricultural Areas comes into effect;
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**三** 第十六条の次に一条を加える改正規定及び第五十一条の二の次に一条を加える改正規定 中小企業特恵対策臨時措置法の施行の日
suppl-3461-22/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-1/par-1/item-3
the provisions adding one Article after Article 16 and the provisions adding one Article after Article 51-2: the date on which the Act on Temporary Measures for Small and Medium Sized Enterprises in Response to Preferential Tariffs comes into effect;
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**四** 第二十八条の二の次に一条を加える改正規定及び第六十七条の三の次に一条を加える改正規定 塩業の整備及び近代化の促進に関する臨時措置法の施行の日
suppl-3461-22/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-1/par-1/item-4
the provisions adding one Article after Article 28-2 and the provisions adding one Article after Article 67-3: the date on which the Act on Temporary Measures concerning the Consolidation and Promotion of Modernization of the Salt Industry comes into effect;
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**五** 第八十一条の改正規定中卸売市場法（昭和四十六年法律第三十五号）第七十三条第一項の規定に係る部分 同法の施行の日
suppl-3461-22/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-1/par-1/item-5
the part of the provisions amending Article 81 concerning the provisions of Article 73, paragraph (1) of the Wholesale Market Act (Act No. 35 of 1971): the date on which that Act comes into effect.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3461-22/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和四十六年分以後の所得税について適用し、昭和四十五年分以前の所得税については、なお従前の例による。
suppl-3461-22/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-2/par-1
Unless otherwise specially provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1971 and subsequent years, and the provisions then in force continue to govern income tax for 1970 and prior years.
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### 第三条（少額国債の利子等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Interest, etc. on Small-Sum National Government Bonds
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suppl-3461-22/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-3
**第一項** 新法第四条の規定は、昭和四十七年一月一日以後に購入する同条第一項に規定する国債について適用する。
suppl-3461-22/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-3/par-1
The provisions of Article 4 of the New Act apply to government bonds prescribed in paragraph (1) of that Article that are purchased on or after January 1, 1972.
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**第二項** 所得税法（昭和四十年法律第三十三号）の施行地に住所を有する個人が、昭和四十七年一月一日前に購入した改正前の租税特別措置法（以下「旧法」という。）第四条第一項に規定する国債で同日において同条に規定する要件を満たすものを有する場合には、当該国債については、その者が同日において新法第四条の要件に従つて購入したものとみなして、同条の規定を適用する。
suppl-3461-22/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-3/par-2
If an individual domiciled in the area where the Income Tax Act (Act No. 33 of 1965) is in force holds, as of January 1, 1972, government bonds prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act") that the individual purchased before that date and that satisfy the requirements prescribed in that Article as of that date, those government bonds are deemed to have been purchased by that individual on that date in accordance with the requirements of Article 4 of the New Act, and the provisions of that Article apply to them.
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**第三項** 新法第四条の二の規定は、昭和四十七年一月一日以後に預入、信託又は購入をする同条第一項に規定する預貯金、合同運用信託又は有価証券について適用する。
suppl-3461-22/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-3/par-3
The provisions of Article 4-2 of the New Act apply to deposits or savings, jointly managed trusts or securities prescribed in paragraph (1) of that Article that are deposited, entrusted or purchased on or after January 1, 1972.
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### 第四条（個人の減価償却等に関する経過措置） — Transitional Measures Concerning Depreciation, etc. for Individuals
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suppl-3461-22/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-4
**第一項** 新法第十一条及び第十一条の二の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後にその事業の用に供する新法第十一条第一項に規定する合理化機械等について適用し、個人が同日前にその事業の用に供した旧法第十一条第一項に規定する合理化機械等については、なお従前の例による。
suppl-3461-22/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-4/par-1
The provisions of Articles 11 and 11-2 of the New Act apply to rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the New Act that an individual uses for the individual's business on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Former Act that an individual used for the individual's business before that date.
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**第二項** 新法第十六条の二の規定は、個人が附則第一条第三号に掲げる日以後に新法第十六条の二第一項の認定を受けた計画に係る同項に規定する事業転換施設について適用する。
suppl-3461-22/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-4/par-2
The provisions of Article 16-2 of the New Act apply to business conversion facilities prescribed in paragraph (1) of that Article that relate to a plan for which an individual obtains the certification under Article 16-2, paragraph (1) of the New Act on or after the date listed in Article 1, item (iii) of the Supplementary Provisions.
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**第三項** 新法第十八条の二の規定は、個人が施行日以後に納付する同条第一項に規定する事業者負担金について適用する。
suppl-3461-22/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-4/par-3
The provisions of Article 18-2 of the New Act apply to business operators' contributions prescribed in paragraph (1) of that Article that an individual pays on or after the Effective Date.
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### 第五条（青色申告者の昭和四十六年分の所得税に係る予定納税基準額の計算の特例） — Special Provisions on the Calculation of the Tax Prepayment Calculation Base for Income Tax for 1971 of Blue Return Filers
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suppl-3461-22/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-5
**第一項** 昭和四十五年分の所得税につき青色申告書を提出した個人で事業所得を生ずべき事業を営んでいた者の昭和四十六年分の所得税については、所得税法第百四条第一項に規定する予定納税基準額は、所得税法の一部を改正する法律（昭和四十六年法律第十八号）附則第五条第一項から第四項までの規定にかかわらず、同条の規定により計算した金額から、その者の昭和四十五年分の同条第一項第二号に規定する課税総所得金額等の次の表の上欄に掲げる金額の区分に応じそれぞれ同表の下欄に掲げる金額を控除した金額によるものとする。
四十万円未満の金額 五千円
四十万円以上九十五万円未満の金額 一万円
九十五万円以上百三十万円未満の金額 一万五千円
百三十万円以上百六十万円未満の金額 二万円
百六十万円以上三百五十万円未満の金額 三万円
三百五十万円以上五百五万円未満の金額 四万円
五百五万円以上千万円未満の金額 五万円
千万円以上八千万円未満の金額 六万円
八千万円以上の金額 七万五千円
suppl-3461-22/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-5/par-1
With regard to income tax for 1971 of an individual who filed a blue return for income tax for 1970 and who operated a business that generates business income, the tax prepayment calculation base prescribed in Article 104, paragraph (1) of the Income Tax Act is, notwithstanding the provisions of Article 5, paragraphs (1) through (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 18 of 1971), to be the amount obtained by deducting, from the amount calculated pursuant to the provisions of that Article, the amount set forth in the right-hand column of the following table corresponding to the category of the amount set forth in the left-hand column of that table into which that individual's taxable gross income, etc. for 1970 prescribed in paragraph (1), item (ii) of that Article falls.
Amount less than 400,000 yen 5,000 yen
Amount of 400,000 yen or more but less than 950,000 yen 10,000 yen
Amount of 950,000 yen or more but less than 1,300,000 yen 15,000 yen
Amount of 1,300,000 yen or more but less than 1,600,000 yen 20,000 yen
Amount of 1,600,000 yen or more but less than 3,500,000 yen 30,000 yen
Amount of 3,500,000 yen or more but less than 5,050,000 yen 40,000 yen
Amount of 5,050,000 yen or more but less than 10,000,000 yen 50,000 yen
Amount of 10,000,000 yen or more but less than 80,000,000 yen 60,000 yen
Amount of 80,000,000 yen or more 75,000 yen
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### 第六条（個人の海外市場開拓準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Overseas Market Development of Individuals
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suppl-3461-22/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-6
**第一項** 個人の昭和四十六年分の所得税については、新法第二十条第一項中「昭和四十六年四月一日」とあるのは、「昭和四十六年一月一日」として、同条の規定を適用する。
suppl-3461-22/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-6/par-1
With regard to income tax of an individual for 1971, the provisions of Article 20 of the New Act apply, with the phrase "April 1, 1971" in paragraph (1) of that Article deemed to be replaced with "January 1, 1971".
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### 第七条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
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suppl-3461-22/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-7
**第一項** 新法第二十一条の規定は、施行日以後の同条第一項及び第二項に規定する収入金額について適用し、同日前の旧法第二十一条第一項及び第二項に規定する収入金額については、なお従前の例による。
suppl-3461-22/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-7/par-1
The provisions of Article 21 of the New Act apply to revenue prescribed in paragraphs (1) and (2) of that Article on or after the Effective Date, and the provisions then in force continue to govern revenue prescribed in Article 21, paragraphs (1) and (2) of the Former Act before that date.
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### 第八条（山林所得に係る植林費特別控除の経過措置） — Transitional Measures for the Special Deduction for Planting Expenses Related to Timber Income
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suppl-3461-22/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-8
**第一項** 個人が昭和四十六年一月一日から昭和四十七年十二月三十一日までの間に山林の伐採又は譲渡をした場合には、旧法第三十条の二第一項中「昭和四十六年十二月三十一日」とあるのは「昭和四十七年十二月三十一日」と、「場合を除く」とあるのは「場合及び当該伐採又は譲渡につき租税特別措置法の一部を改正する法律（昭和四十六年法律第二十二号）による改正後の租税特別措置法第三十条の二第一項の規定の適用を受ける場合を除く」として、同条の規定の例によるものとする。
suppl-3461-22/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-8/par-1
If an individual has carried out the cutting down or transfer of forested land during the period from January 1, 1971 to December 31, 1972, the provisions of Article 30-2 of the Former Act are to govern, with the phrase "December 31, 1971" in paragraph (1) of that Article deemed to be replaced with "December 31, 1972", and the phrase "excluding the case" deemed to be replaced with "excluding the case and the case where the provisions of Article 30-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 22 of 1971) apply to that cutting down or transfer".
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### 第九条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-3461-22/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-9
**第一項** 新法第三十七条第一項の表の第二号又は第四号の規定は、それぞれ個人が大気汚染防止法の一部を改正する法律（昭和四十五年法律第百三十四号）又は水質汚濁防止法の施行の日以後に行なうこれらの規定に該当する資産の譲渡に係る所得税について適用し、個人がこれらの法律の施行の日前に行なつた当該資産の譲渡に係る所得税については、なお従前の例による。
suppl-3461-22/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-9/par-1
The provisions of item (ii) or item (iv) of the table in Article 37, paragraph (1) of the New Act apply to income tax on the transfer of assets falling under those provisions that an individual carries out on or after the date on which the Act Partially Amending the Air Pollution Control Act (Act No. 134 of 1970) or the Water Pollution Prevention Act, respectively, comes into effect, and the provisions then in force continue to govern income tax on the transfer of those assets that an individual carried out before the date on which those Acts came into effect.
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### 第十条（住宅貯蓄控除に関する経過措置） — Transitional Measures Concerning the Deduction for Housing Savings
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suppl-3461-22/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-10
**第一項** 新法第四十一条の二第一項の規定は、施行日以後に締結する同項に規定する住宅貯蓄契約について適用し、同日前に締結した旧法第四十一条の二第一項に規定する住宅貯蓄契約については、なお従前の例による。
suppl-3461-22/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-10/par-1
The provisions of Article 41-2, paragraph (1) of the New Act apply to housing savings contracts prescribed in that paragraph that are concluded on or after the Effective Date, and the provisions then in force continue to govern housing savings contracts prescribed in Article 41-2, paragraph (1) of the Former Act that were concluded before that date.
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**第二項** 新法第四十一条の四の規定は、昭和四十六年一月一日以後に支払うべき所得税法第百九十条に規定する給与等につき施行日以後に同条の規定を適用する場合について適用する。
suppl-3461-22/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-10/par-2
The provisions of Article 41-4 of the New Act apply where the provisions of Article 190 of the Income Tax Act are applied on or after the Effective Date to salaries, etc. prescribed in that Article that are to be paid on or after January 1, 1971.
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**第三項** 新法第四十一条の五及び第四十一条の六の規定は、施行日以後にこれらの規定に該当することとなつた場合について適用し、同日前に旧法第四十一条の四又は第四十一条の五の規定に該当する場合については、なお従前の例による。
suppl-3461-22/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-10/par-3
The provisions of Articles 41-5 and 41-6 of the New Act apply where a case comes to fall under those provisions on or after the Effective Date, and the provisions then in force continue to govern a case that fell under the provisions of Article 41-4 or Article 41-5 of the Former Act before that date.
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### 第十一条（法人税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3461-22/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-11
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3461-22/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-11/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of corporations that began before that date.
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### 第十二条（法人の減価償却等に関する経過措置） — Transitional Measures Concerning Depreciation, etc. for Corporations
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suppl-3461-22/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-12
**第一項** 新法第四十三条及び第四十三条の二の規定は、法人が施行日以後にその事業の用に供する新法第四十三条第一項に規定する合理化機械等について適用し、法人が同日前にその事業の用に供した旧法第四十三条第一項に規定する合理化機械等については、なお従前の例による。
suppl-3461-22/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-12/par-1
The provisions of Articles 43 and 43-2 of the New Act apply to rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the New Act that a corporation uses for its business on or after the Effective Date, and the provisions then in force continue to govern rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act that a corporation used for its business before that date.
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**第二項** 旧法第五十条第一項に規定する法人が施行日前に同項に規定する工事のために支出した金額については、なお従前の例による。
suppl-3461-22/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-12/par-2
The provisions then in force continue to govern amounts that a corporation prescribed in Article 50, paragraph (1) of the Former Act disbursed before the Effective Date for construction work prescribed in that paragraph.
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**第三項** 新法第五十一条の三の規定は、法人が附則第一条第三号に掲げる日以後に新法第五十一条の三第一項の認定を受けた計画に係る同項に規定する事業転換施設について適用する。
suppl-3461-22/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-12/par-3
The provisions of Article 51-3 of the New Act apply to business conversion facilities prescribed in paragraph (1) of that Article that relate to a plan for which a corporation obtains the certification under Article 51-3, paragraph (1) of the New Act on or after the date listed in Article 1, item (iii) of the Supplementary Provisions.
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**第四項** 新法第五十二条の二の規定は、法人が施行日以後に納付する同条第一項に規定する事業者負担金について適用する。
suppl-3461-22/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-12/par-4
The provisions of Article 52-2 of the New Act apply to business operators' contributions prescribed in paragraph (1) of that Article that a corporation pays on or after the Effective Date.
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### 第十三条（法人の準備金等に関する経過措置） — Transitional Measures Concerning Reserves, etc. of Corporations
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suppl-3461-22/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-13
**第一項** 法人の施行日前に開始し、かつ、同日以後に終了する事業年度分の法人税については、旧法第五十四条第一項中「昭和四十六年三月三十一日まで」とあるのは、「昭和四十六年三月三十一日を含む事業年度終了の日まで」として、同条の規定の例によるものとする。
suppl-3461-22/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-13/par-1
With regard to corporation tax for a business year of a corporation that began before the Effective Date and ends on or after that date, the provisions of Article 54 of the Former Act are to govern, with the phrase "until March 31, 1971" in paragraph (1) of that Article deemed to be replaced with "until the end of the business year that includes March 31, 1971".
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**第二項** 新法第五十五条又は第五十六条の規定は、法人が施行日以後に新法第五十五条第一項に規定する特定株式等又は新法第五十六条第一項に規定する資源開発株式等を取得する場合について適用し、法人が同日前に旧法第五十五条第一項に規定する特定株式等又は旧法第五十六条第一項に規定する石油開発株式等を取得した場合については、なお従前の例による。ただし、この場合については、新法第五十五条第五項及び第十一項並びに第五十六条第十項の規定の例にもよるものとする。
suppl-3461-22/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-13/par-2
The provisions of Article 55 or Article 56 of the New Act apply where a corporation acquires specified shares, etc. prescribed in Article 55, paragraph (1) of the New Act or resource development shares, etc. prescribed in Article 56, paragraph (1) of the New Act on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act or petroleum development shares, etc. prescribed in Article 56, paragraph (1) of the Former Act before that date; provided, however, that in this case, the provisions of Article 55, paragraphs (5) and (11) and Article 56, paragraph (10) of the New Act also govern.
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**第三項** 前項の規定によりなお従前の例によることとされる旧法第五十五条第一項に規定する特定株式等又は旧法第五十六条第一項に規定する石油開発株式等を発行している旧法第五十五条第一項に規定する特定法人又は旧法第五十六条第一項に規定する石油開発法人が施行日以後に新法第五十五条第一項に規定する特定株式等又は新法第五十六条第一項に規定する資源開発株式等を発行した場合において、旧法第五十五条第一項に規定する特定株式等に係る海外投資損失準備金又は旧法第五十六条第一項に規定する石油開発株式等に係る石油開発投資損失準備金を有する法人が新法第五十五条第一項又は第五十六条第一項の規定により海外投資損失準備金又は資源開発投資損失準備金を有するときにおけるこれらの準備金の金額の処理に関し必要な事項は、政令で定める。
suppl-3461-22/art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-13/par-3
Necessary matters concerning the treatment of the amounts of those reserves in the case where a specified corporation prescribed in Article 55, paragraph (1) of the Former Act or a petroleum development corporation prescribed in Article 56, paragraph (1) of the Former Act that has issued specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act or petroleum development shares, etc. prescribed in Article 56, paragraph (1) of the Former Act, which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, has issued specified shares, etc. prescribed in Article 55, paragraph (1) of the New Act or resource development shares, etc. prescribed in Article 56, paragraph (1) of the New Act on or after the Effective Date, and a corporation that holds a reserve for overseas investment losses relating to the specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act or a reserve for petroleum development investment losses relating to the petroleum development shares, etc. prescribed in Article 56, paragraph (1) of the Former Act holds a reserve for overseas investment losses or a reserve for resource development investment losses pursuant to the provisions of Article 55, paragraph (1) or Article 56, paragraph (1) of the New Act, are specified by Cabinet Order.
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### 第十四条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Corporations
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suppl-3461-22/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-14
**第一項** 新法第五十八条の規定は、施行日以後の同条第一項及び第二項に規定する収入金額について適用し、同日前の旧法第五十八条第一項及び第二項に規定する収入金額については、なお従前の例による。
suppl-3461-22/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-14/par-1
The provisions of Article 58 of the New Act apply to revenue prescribed in paragraphs (1) and (2) of that Article on or after the Effective Date, and the provisions then in force continue to govern revenue prescribed in Article 58, paragraphs (1) and (2) of the Former Act before that date.
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### 第十五条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
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suppl-3461-22/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-15
**第一項** 新法第六十四条第一項第三号の三及び第二項第二号、第六十五条の二第三項第一号並びに第六十五条の四第一項第二号及び第三号の規定は、法人が施行日以後に行なうこれらの規定に該当する資産の譲渡（新法第六十四条第二項の規定により収用等による譲渡があつたものとみなされる行為を含む。）に係る法人税について適用し、法人が同日前に行なつた当該資産の譲渡に係る法人税については、なお従前の例による。
suppl-3461-22/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-15/par-1
The provisions of Article 64, paragraph (1), item (iii)-3 and paragraph (2), item (ii), Article 65-2, paragraph (3), item (i), and Article 65-4, paragraph (1), items (ii) and (iii) of the New Act apply to corporation tax on the transfer of assets falling under those provisions (including an act deemed to be a transfer by expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the New Act) that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax on the transfer of those assets that a corporation carried out before that date.
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**第二項** 新法第六十五条の六第一項の表の第二号又は第四号の規定は、それぞれ法人が大気汚染防止法の一部を改正する法律又は水質汚濁防止法の施行の日以後に行なうこれらの規定に該当する資産の譲渡に係る法人税について適用し、法人がこれらの法律の施行の日前に行なつた当該資産の譲渡に係る法人税については、なお従前の例による。
suppl-3461-22/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-15/par-2
The provisions of item (ii) or item (iv) of the table in Article 65-6, paragraph (1) of the New Act apply to corporation tax on the transfer of assets falling under those provisions that a corporation carries out on or after the date on which the Act Partially Amending the Air Pollution Control Act or the Water Pollution Prevention Act, respectively, comes into effect, and the provisions then in force continue to govern corporation tax on the transfer of those assets that a corporation carried out before the date on which those Acts came into effect.
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### 第十六条（合併の場合の清算所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Liquidation Income, etc. in the Case of Mergers
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suppl-3461-22/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-16
**第一項** 新法第六十六条の二第一項第一号並びに第六十六条の四第一項第一号及び第二項の規定は、法人が施行日以後にされたこれらの規定に規定する承認に係る合併又は出資をした場合における法人税について適用し、同日前にされた旧法第六十六条の二第一項第一号又は第六十六条の四第一項第一号に規定する承認に係る合併又は出資をした場合における法人税については、なお従前の例による。
suppl-3461-22/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-16/par-1
The provisions of Article 66-2, paragraph (1), item (i) and Article 66-4, paragraph (1), item (i) and paragraph (2) of the New Act apply to corporation tax in the case where a corporation has carried out a merger or made a capital contribution relating to an approval prescribed in those provisions that was given on or after the Effective Date, and the provisions then in force continue to govern corporation tax in the case where a merger was carried out or a capital contribution made relating to an approval prescribed in Article 66-2, paragraph (1), item (i) or Article 66-4, paragraph (1), item (i) of the Former Act that was given before that date.
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### 第十七条（塩業整理交付金に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Salt Industry Restructuring Grants
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suppl-3461-22/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-17
**第一項** 新法第六十七条の四の規定は、法人が昭和四十六年一月一日以後に交付（同条第一項の支払を含む。）を受ける同項に規定する交付金等について適用する。
suppl-3461-22/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-17/par-1
The provisions of Article 67-4 of the New Act apply to grants, etc. prescribed in paragraph (1) of that Article that are delivered to a corporation (including payment under that paragraph) on or after January 1, 1971.
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### 第十八条（相続税に関する経過措置） — Transitional Measures Concerning Inheritance Tax
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suppl-3461-22/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-18
**第一項** 新法第七十条の二の規定は、昭和四十六年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）により取得した財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-3461-22/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-18/par-1
The provisions of Article 70-2 of the New Act apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) on or after January 1, 1971, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
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### 第十九条（登録免許税に関する経過措置） — Transitional Measures Concerning Registration and License Tax
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suppl-3461-22/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-19
**第一項** 新法第七十二条第二項の規定は、施行日以後に新築される同項に規定する住宅の用に供する家屋についての所有権の保存の登記に係る登録免許税について適用し、同日前に新築された当該家屋についての当該登記に係る登録免許税については、なお従前の例による。
suppl-3461-22/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-19/par-1
The provisions of Article 72, paragraph (2) of the New Act apply to registration and license tax on the registration of preservation of ownership of a house used as a dwelling prescribed in that paragraph that is newly built on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on that registration of such a house that was newly built before that date.
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**第二項** 新法第七十六条第一項の規定は、施行日以後に受ける同項に規定する登記に係る登録免許税について適用し、同日前に受けた当該登記に係る登録免許税については、なお従前の例による。
suppl-3461-22/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-19/par-2
The provisions of Article 76, paragraph (1) of the New Act apply to registration and license tax on registration prescribed in that paragraph that is obtained on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on such registration obtained before that date.
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**第三項** 新法第七十九条の規定は、施行日以後に新造される同条第一項に規定する船舶についての所有権の保存の登記又は抵当権の設定の登記に係る登録免許税について適用し、同日前に新造された当該船舶についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3461-22/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-19/par-3
The provisions of Article 79 of the New Act apply to registration and license tax on the registration of preservation of ownership of, or the registration of the creation of a mortgage on, a vessel prescribed in paragraph (1) of that Article that is newly built on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on such registration of such a vessel that was newly built before that date.
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**第四項** 旧機械工業振興臨時措置法（昭和三十一年法律第百五十四号）第十二条の二第一項の規定による承認に係る旧法第八十一条各号に掲げる事項についての登記で当該承認のあつた日から一年以内に受けるものに係る登録免許税については、なお従前の例による。
suppl-3461-22/art-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-19/par-4
The provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of Article 81 of the Former Act relating to an approval under the provisions of Article 12-2, paragraph (1) of the Former Act on Temporary Measures for the Promotion of the Machinery Industry (Act No. 154 of 1956), where the registration is obtained within one year from the date of that approval.
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### 第二十条（間接税に関する経過措置） — Transitional Measures Concerning Indirect Taxes
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suppl-3461-22/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-20
**第一項** 施行日前に課した、又は課すべきであつた物品税及び砂糖消費税については、なお従前の例による。
suppl-3461-22/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-20/par-1
The provisions then in force continue to govern commodity tax and sugar excise tax that was imposed, or that should have been imposed, before the Effective Date.
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**第二項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされる砂糖消費税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3461-22/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-20/par-2
The provisions then in force continue to govern the application of penal provisions to acts committed before the Effective Date and to acts committed on or after that date with respect to sugar excise tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.
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### 第二十一条（政令への委任） — Delegation to Cabinet Order
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suppl-3461-22/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-21
**第一項** 前各条に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-3461-22/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-21/par-1
Beyond what is provided for in each of the preceding Articles, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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### 第二十三条（租税特別措置法の一部を改正する法律の改正に伴う経過措置） — Transitional Measures Accompanying the Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-3461-22/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-23
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律附則第四条第四項の規定は、昭和四十六年分以後の所得税について適用し、昭和四十五年分以前の所得税については、なお従前の例による。
suppl-3461-22/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-23/par-1
The provisions of Article 4, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, as amended by the provisions of the preceding Article, apply to income tax for 1971 and subsequent years, and the provisions then in force continue to govern income tax for 1970 and prior years.
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**第二項** 前条の規定による改正後の租税特別措置法の一部を改正する法律附則第十一条第八項の規定は、法人の施行日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3461-22/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-23/par-2
The provisions of Article 11, paragraph (8) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, as amended by the provisions of the preceding Article, apply to corporation tax for business years of corporations beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of corporations that began before that date.
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## 附 則 昭和四六年四月一日法律第三〇号
suppl-3461-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-30 · https://japanlaw.org/l/332AC0000000026/suppl-3461-30
**第一項** この法律は、公布の日から施行する。
suppl-3461-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-30/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和四六年四月三日法律第三五号
suppl-3461-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-35 · https://japanlaw.org/l/332AC0000000026/suppl-3461-35
### 第一条（施行期日） — Effective Date
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suppl-3461-35/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-35/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-35/art-1
**第一項** この法律は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。
suppl-3461-35/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-35/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-35/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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### 第十五条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-3461-35/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-35/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3461-35/art-15
**第一項** 前条の規定による改正後の租税特別措置法第六十六条の二第一項第八号の規定は、この法律の施行の日以後に同号に規定する認定を受けた法人が合併をした場合における清算所得に対する法人税について適用し、同日前に前条の規定による改正前の租税特別措置法第六十六条の二第一項第八号に規定する認可を受けた法人が合併をした場合における清算所得に対する法人税については、なお従前の例による。
suppl-3461-35/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-35/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-35/art-15/par-1
The provisions of Article 66-2, paragraph (1), item (viii) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to corporation tax on liquidation income in the case where a corporation that has received the certification prescribed in that item on or after the date on which this Act comes into effect has carried out a merger, and the provisions then in force continue to govern corporation tax on liquidation income in the case where a corporation that received the authorization prescribed in Article 66-2, paragraph (1), item (viii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article before that date has carried out a merger.
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## 附 則 昭和四六年五月一〇日法律第五九号
suppl-3461-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-59 · https://japanlaw.org/l/332AC0000000026/suppl-3461-59
### 第一条（施行期日） — Effective Date
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suppl-3461-59/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-59/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-59/art-1
**第一項** この法律は、公布の日から起算して六月を経過した日から施行する。
suppl-3461-59/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-59/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-59/art-1/par-1
This Act comes into effect as of the day on which 6 months have elapsed from the date of promulgation.
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## 附 則 昭和四六年一二月一六日法律第一二五号
suppl-3461-125 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-125 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125
**第一項** この法律は、国際経済上の調整措置の実施に伴う中小企業に対する臨時措置に関する法律の施行の日から施行する。
suppl-3461-125/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-1
This Act comes into effect as of the date on which the Act on Temporary Measures for Small and Medium-Sized Enterprises Accompanying the Implementation of International Economic Adjustment Measures comes into effect.
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**第二項** 改正後の租税特別措置法（以下「新法」という。）第十六条の二の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に同条第一項の認定を受けた計画に係る同項に規定する事業転換施設について適用する。
suppl-3461-125/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-125/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-2
The provisions of Article 16-2 of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to business conversion facilities prescribed in paragraph (1) of that Article that relate to a plan for which an individual obtains the certification under that paragraph on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date").
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**第三項** 新法第二十八条の四第一項（同条第二項において準用する場合を含む。以下この項において同じ。）に規定する還付所得年分が昭和四十三年分又は昭和四十四年分若しくは昭和四十五年分である場合における同条第一項の規定により読み替えられた所得税法第百四十条又は第百四十一条の規定の適用については、これらの規定による還付金の計算の基礎となる所得税の額は、所得税法の一部を改正する法律（昭和四十四年法律第十四号）附則第六条又は所得税法の一部を改正する法律（昭和四十五年法律第三十六号）附則第六条第一項若しくは第二項の規定に準じて計算した所得税の額による。
suppl-3461-125/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-125/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-3
With regard to the application of the provisions of Article 140 or Article 141 of the Income Tax Act as read with the replacement of terms pursuant to the provisions of Article 28-4, paragraph (1) of the New Act in the case where the year of the income subject to refund prescribed in Article 28-4, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies hereinafter in this paragraph) is 1968, 1969 or 1970, the amount of income tax that serves as the basis for calculating the refund under those provisions is the amount of income tax calculated in accordance with the provisions of Article 6 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 14 of 1969) or Article 6, paragraph (1) or (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 36 of 1970).
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**第四項** 新法第五十一条の三の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。）が施行日以後に新法第五十一条の三第一項の認定を受けた計画に係る同項に規定する事業転換施設について適用する。
suppl-3461-125/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-125/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-4
The provisions of Article 51-3 of the New Act apply to business conversion facilities prescribed in paragraph (1) of that Article that relate to a plan for which a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965)) obtains the certification under Article 51-3, paragraph (1) of the New Act on or after the Effective Date.
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**第五項** 新法第六十八条の三に規定する内国法人の昭和四十六年八月十六日から施行日以後一月を経過する日までの間に終了する事業年度において生じた法人税法第二条第二十号に規定する欠損金額に係る新法第六十八条の三の規定により読み替えられた法人税法第八十一条第一項の規定による法人税の還付の請求については、同項の規定にかかわらず、施行日から三月を経過する日までに当該還付の請求をすることができる。
suppl-3461-125/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-125/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-5
With regard to a claim for a refund of corporation tax under the provisions of Article 81, paragraph (1) of the Corporation Tax Act, as read with the replacement of terms pursuant to the provisions of Article 68-3 of the New Act, relating to the amount of loss prescribed in Article 2, item (xx) of the Corporation Tax Act incurred in a business year of a domestic corporation prescribed in Article 68-3 of the New Act that ends during the period from August 16, 1971 to the day on which one month has elapsed from the Effective Date, that claim for a refund may be made, notwithstanding the provisions of that paragraph, by the day on which three months have elapsed from the Effective Date.
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**第六項** 前項の場合において、同項に規定する内国法人が、同項の欠損金額につき、既に法人税法第八十一条第一項の規定による法人税の還付の請求をしているときは、当該還付の請求がなかつたものとみなして、前項の規定を適用することができる。
suppl-3461-125/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-125/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-6
In the case referred to in the preceding paragraph, if the domestic corporation prescribed in that paragraph has already made a claim for a refund of corporation tax under the provisions of Article 81, paragraph (1) of the Corporation Tax Act with regard to the amount of loss referred to in that paragraph, the provisions of the preceding paragraph may be applied by deeming that claim for a refund not to have been made.
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**第七項** 前項の規定に該当する内国法人で第五項の規定の適用を受けるものが、前項に規定する還付の請求に基づく還付金の還付を受けている場合には、当該還付金は、第五項に規定する還付の請求に基づく還付金の内払とみなす。
suppl-3461-125/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-125/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-7
If a domestic corporation that falls under the provisions of the preceding paragraph and to which the provisions of paragraph (5) apply has been paid a refund based on the claim for a refund prescribed in the preceding paragraph, that refund is deemed to be a partial payment of the refund based on the claim for a refund prescribed in paragraph (5).
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## 附 則 昭和四六年一二月三一日法律第一三〇号
suppl-3461-130 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-130 · https://japanlaw.org/l/332AC0000000026/suppl-3461-130
**第一項** この法律は、琉球諸島及び大東諸島に関する日本国とアメリカ合衆国との間の協定の効力発生の日から施行する。
suppl-3461-130/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-130/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-130/par-1
This Act comes into effect as of the date on which the Agreement between Japan and the United States of America Concerning the Ryukyu Islands and the Daito Islands enters into force.
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## 附 則 昭和四六年一二月三一日法律第一三一号
suppl-3461-131 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-131 · https://japanlaw.org/l/332AC0000000026/suppl-3461-131
### 第一条（施行期日） — Effective Date
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suppl-3461-131/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-131/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-131/art-1
**第一項** この法律は、琉球諸島及び大東諸島に関する日本国とアメリカ合衆国との間の協定（附則第十九条第五項及び第十二項において「協定」という。）の効力発生の日から施行する。ただし、第五章第二節、第五十八条から第六十二条まで、次条、附則第八条、附則第十条及び附則第十九条の規定は、公布の日から施行する。
suppl-3461-131/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-131/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-131/art-1/par-1
This Act comes into effect as of the date on which the Agreement between Japan and the United States of America Concerning the Ryukyu Islands and the Daito Islands (referred to as "the Agreement" in Article 19, paragraphs (5) and (12) of the Supplementary Provisions) enters into force; provided, however, that the provisions of Chapter V, Section 2, Articles 58 through 62, the following Article, Article 8 of the Supplementary Provisions, Article 10 of the Supplementary Provisions and Article 19 of the Supplementary Provisions come into effect on the date of promulgation.
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## 附 則 昭和四七年四月一五日法律第一四号
suppl-3471-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14
### 第一条（施行期日） — Effective Date
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suppl-3471-14/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-1
**第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に掲げる日から施行する。
suppl-3471-14/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions listed in the following items come into effect on the dates set forth in those items:
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**一** 第十二条の二の改正規定、第三十四条の三の改正規定中沖縄振興開発特別措置法第十一条第一項の規定に係る部分、第四十五条の改正規定及び第五十五条の次に一条を加える改正規定 同法の施行の日
suppl-3471-14/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-1/par-1/item-1
the provisions amending Article 12-2, the part of the provisions amending Article 34-3 that relates to the provisions of Article 11, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa, the provisions amending Article 45, and the provisions adding one Article after Article 55: the date on which that Act comes into effect;
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**二** 第十六条の二及び第五十一条の三の改正規定 工業再配置促進法の施行の日
suppl-3471-14/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-1/par-1/item-2
the provisions amending Articles 16-2 and 51-3: the date on which the Act on the Promotion of Industrial Relocation comes into effect;
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**三** 第三十四条の二第二項に一号を加える改正規定及び第六十五条の四第一項に一号を加える改正規定 公有地の拡大の推進に関する法律の施行の日
suppl-3471-14/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-1/par-1/item-3
the provisions adding one item to Article 34-2, paragraph (2) and the provisions adding one item to Article 65-4, paragraph (1): the date on which the Act on Advancement of Expansion of Public Lands comes into effect;
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**四** 第三十四条の三の改正規定中土地改良法第五十四条の二第四項（同法第八十九条の二第十項、第九十六条及び第九十六条の四において準用する場合を含む。）の規定に係る部分 土地改良法の一部を改正する法律（昭和四十七年法律第三十七号）の施行の日
suppl-3471-14/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-1/par-1/item-4
the part of the provisions amending Article 34-3 that relates to the provisions of Article 54-2, paragraph (4) of the Land Improvement Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (10), Article 96 and Article 96-4 of that Act): the date on which the Act Partially Amending the Land Improvement Act (Act No. 37 of 1972) comes into effect.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3471-14/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和四十七年分以後の所得税について適用し、昭和四十六年分以前の所得税については、なお従前の例による。
suppl-3471-14/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-2/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1972 and subsequent years, and the provisions then in force continue to govern income tax for 1971 and prior years.
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### 第三条（少額国債の利子等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest and Similar Income from Small-Sum Government Bonds
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suppl-3471-14/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-3
**第一項** 新法第四条の規定は、この法律の施行の日（以下「施行日」という。）以後に購入する同条第一項に規定する国債について適用し、同日前に購入した改正前の租税特別措置法（以下「旧法」という。）第四条第一項に規定する国債については、なお従前の例による。
suppl-3471-14/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-3/par-1
The provisions of Article 4 of the New Act apply to government bonds prescribed in paragraph (1) of that Article that are purchased on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern government bonds prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act") that were purchased before that date.
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### 第四条（民間外貨債の利子の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. on Interest on Private Foreign Currency Denominated Bonds
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suppl-3471-14/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-4
**第一項** 内国法人が昭和四十七年三月三十一日以前に発行した旧法第七条の二に規定する外貨債につき支払う同条に規定する利子については、なお従前の例による。
suppl-3471-14/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-4/par-1
The provisions then in force continue to govern interest prescribed in Article 7-2 of the Former Act that a domestic corporation pays on foreign currency denominated bonds prescribed in that Article that it issued on or before March 31, 1972.
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**第二項** 居住者又は内国法人が旧法第七条の三に規定する外国通貨による借入金につき昭和四十七年三月三十一日以前に支払う同条に規定する利子については、なお従前の例による。
suppl-3471-14/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-4/par-2
The provisions then in force continue to govern interest prescribed in Article 7-3 of the Former Act that a resident or domestic corporation pays on or before March 31, 1972 on borrowings in foreign currency prescribed in that Article.
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**第三項** 非居住者が昭和四十七年三月三十一日以前に発行された旧法第四十一条の十三に規定する利付外貨債につき支払を受ける同条に規定する発行差金については、なお従前の例による。
suppl-3471-14/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-4/par-3
The provisions then in force continue to govern issue discounts prescribed in Article 41-13 of the Former Act that a nonresident receives on interest-bearing foreign currency bonds prescribed in that Article that were issued on or before March 31, 1972.
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### 第五条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Individuals
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suppl-3471-14/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-5
**第一項** 新法第十一条の規定は、個人が昭和四十七年四月一日以後にその事業の用に供する同条第一項に規定する合理化機械等について適用し、個人が同日前にその事業の用に供した旧法第十一条第一項に規定する合理化機械等については、なお従前の例による。
suppl-3471-14/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-5/par-1
The provisions of Article 11 of the New Act apply to rationalization machinery, etc. prescribed in paragraph (1) of that Article that an individual uses for the individual's business on or after April 1, 1972, and the provisions then in force continue to govern rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Former Act that an individual used for the individual's business before that date.
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**第二項** 新法第十二条の二の規定（沖縄振興開発特別措置法第十一条第一項又は第二十三条第一項の規定に係る部分に限る。）は、個人が同法の施行の日以後にその事業の用に供する新法第十二条の二第一項に規定する工業用機械等について適用する。
suppl-3471-14/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-5/par-2
The provisions of Article 12-2 of the New Act (limited to the part relating to the provisions of Article 11, paragraph (1) or Article 23, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa) apply to industrial machinery, etc. prescribed in Article 12-2, paragraph (1) of the New Act that an individual uses for the individual's business on or after the date on which that Act comes into effect.
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**第三項** 個人の昭和三十九年四月一日から昭和四十七年三月三十一日までの期間内の日の属する各年の前年中の事業所得に係る総収入金額のうちに旧法第十三条の三第一項に規定する海外取引等による収入金額がある場合には、同項中「昭和四十九年三月三十一日」とあるのは、「昭和四十七年三月三十一日」として、同条の規定の例による。
suppl-3471-14/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-5/par-3
If an individual's gross revenue from business income for the year preceding each year that includes a day within the period from April 1, 1964 to March 31, 1972 includes revenue from overseas transactions, etc. prescribed in Article 13-3, paragraph (1) of the Former Act, the provisions of that Article govern, with the phrase "March 31, 1974" in that paragraph deemed to be replaced with "March 31, 1972".
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### 第六条（青色事業主特別経費準備金に関する経過措置） — Transitional Measures Concerning the Special Expense Reserve for Blue Return Business Proprietors
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suppl-3471-14/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-6
**第一項** 施行日において昭和四十六年から繰り越された旧法第十八条の三第一項に規定する青色事業主特別経費準備金の金額を有する個人は、同日において当該青色事業主特別経費準備金の金額を取りくずさなければならない。
suppl-3471-14/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-6/par-1
An individual who, as of the Effective Date, has an amount of the special expense reserve for blue return business proprietors prescribed in Article 18-3, paragraph (1) of the Former Act carried over from 1971 must reverse that amount of the special expense reserve for blue return business proprietors on that date.
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**第二項** 前項の規定により取りくずした金額及び昭和四十七年一月一日から施行日の前日までの間に取りくずした同項の青色事業主特別経費準備金の金額は、昭和四十七年分の各種所得の金額の計算上、総収入金額に算入しない。
suppl-3471-14/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-6/par-2
The amount reversed pursuant to the provisions of the preceding paragraph and the amount of the special expense reserve for blue return business proprietors referred to in that paragraph that was reversed during the period from January 1, 1972 to the day before the Effective Date are not included in gross revenue in calculating the amount of each type of income for 1972.
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### 第七条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
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suppl-3471-14/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-7
**第一項** 新法第二十一条の規定は、個人の同条第二項各号に掲げる取引による昭和四十七年四月一日以後の収入金額について適用し、個人の旧法第十三条の三第四項各号に掲げる取引による同日前の収入金額については、なお従前の例による。
suppl-3471-14/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-7/par-1
The provisions of Article 21 of the New Act apply to an individual's revenue on or after April 1, 1972 from transactions listed in the items of paragraph (2) of that Article, and the provisions then in force continue to govern an individual's revenue before that date from transactions listed in the items of Article 13-3, paragraph (4) of the Former Act.
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### 第八条（土地改良事業施行地の後作所得の免税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Income from Succeeding Crops on Land Where Land Improvement Projects Have Been Carried Out
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suppl-3471-14/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-8
**第一項** 昭和四十七年三月三十一日以前に旧法第二十五条第一項に規定する土地改良事業により改良された土地として利用することができることとなつた土地における同条に規定する菜種等の播種又は植付けにより生ずる所得については、同条の規定は、なおその効力を有する。
suppl-3471-14/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-8/par-1
With regard to income arising from the sowing or planting of rapeseed, etc. prescribed in Article 25 of the Former Act on land that became available for use, on or before March 31, 1972, as land improved by a land improvement project prescribed in paragraph (1) of that Article, the provisions of that Article remain in force.
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### 第九条（個人の転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Conversion or Closure Subsidies, etc. for Individuals
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suppl-3471-14/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-9
**第一項** 新法第二十八条の三の規定は、個人が施行日以後に同条第一項に規定する転廃業助成金等の交付を受ける場合について適用し、個人が同日前に旧法第二十八条の三第一項に規定する交付金等の交付を受けた場合については、同条第三項中「期間内」とあるのは、「期間（政令で定めるやむを得ない事情がある場合には、同年一月一日から政令で定める日までの期間）内」として、同条の規定の例による。
suppl-3471-14/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-9/par-1
The provisions of Article 28-3 of the New Act apply where an individual receives the delivery of business conversion or closure subsidies, etc. prescribed in paragraph (1) of that Article on or after the Effective Date, and where an individual received the delivery of grants, etc. prescribed in Article 28-3, paragraph (1) of the Former Act before that date, the provisions of that Article govern, with the phrase "within the period" in paragraph (3) of that Article deemed to be replaced with "within the period (or, if there are unavoidable circumstances specified by Cabinet Order, the period from January 1 of that year to the date specified by Cabinet Order)".
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### 第十条（住宅貯蓄控除に関する経過措置） — Transitional Measures Concerning the Deduction for Housing Savings
caption: machine translation, not official
suppl-3471-14/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-10
**第一項** 新法第四十一条の二第二項の規定は、施行日以後に締結する同項の規定による住宅貯蓄契約について適用する。
suppl-3471-14/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-10/par-1
The provisions of Article 41-2, paragraph (2) of the New Act apply to housing savings contracts under the provisions of that paragraph that are concluded on or after the Effective Date.
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### 第十一条（法人税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3471-14/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-11
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の昭和四十七年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3471-14/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-11/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) beginning on or after April 1, 1972, and the provisions then in force continue to govern corporation tax for business years of corporations that began before that date.
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### 第十二条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Corporations
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suppl-3471-14/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-12
**第一項** 新法第四十三条の規定は、法人が昭和四十七年四月一日以後にその事業の用に供する同条第一項に規定する合理化機械等について適用し、法人が同日前にその事業の用に供した旧法第四十三条第一項に規定する合理化機械等については、なお従前の例による。
suppl-3471-14/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-12/par-1
The provisions of Article 43 of the New Act apply to rationalization machinery, etc. prescribed in paragraph (1) of that Article that a corporation uses for its business on or after April 1, 1972, and the provisions then in force continue to govern rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act that a corporation used for its business before that date.
machine translation, not official
**第二項** 新法第四十五条の規定（沖縄振興開発特別措置法第十一条第一項又は第二十三条第一項の規定に係る部分に限る。）は、法人が同法の施行の日以後にその事業の用に供する新法第四十五条第一項に規定する工業用機械等について適用する。
suppl-3471-14/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-12/par-2
The provisions of Article 45 of the New Act (limited to the part relating to the provisions of Article 11, paragraph (1) or Article 23, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa) apply to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the New Act that a corporation uses for its business on or after the date on which that Act comes into effect.
machine translation, not official
**第三項** 法人の昭和三十九年四月一日から昭和四十七年三月三十一日までの期間内の日を含む各事業年度の旧法第四十六条の二第一項に規定する基準年度の総収入金額のうちに同項に規定する海外取引等による収入金額がある場合には、同項中「昭和四十九年三月三十一日」とあるのは、「昭和四十七年三月三十一日」として、同条の規定の例による。
suppl-3471-14/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-12/par-3
If the gross revenue for the base year prescribed in Article 46-2, paragraph (1) of the Former Act for each business year of a corporation that includes a day within the period from April 1, 1964 to March 31, 1972 includes revenue from overseas transactions, etc. prescribed in that paragraph, the provisions of that Article govern, with the phrase "March 31, 1974" in that paragraph deemed to be replaced with "March 31, 1972".
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**第四項** 新法第四十八条の二の規定は、同条第一項に規定する法人が施行日以後に原油の備蓄の用に供する同項に規定する原油備蓄施設について適用し、旧法第四十八条の二第一項に規定する法人が施行日前に原油の備蓄の用に供した同項に規定する原油備蓄施設については、なお従前の例による。
suppl-3471-14/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-12/par-4
The provisions of Article 48-2 of the New Act apply to crude oil stockpiling facilities prescribed in paragraph (1) of that Article that a corporation prescribed in that paragraph uses for stockpiling crude oil on or after the Effective Date, and the provisions then in force continue to govern crude oil stockpiling facilities prescribed in Article 48-2, paragraph (1) of the Former Act that a corporation prescribed in that paragraph used for stockpiling crude oil before the Effective Date.
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### 第十三条（法人の資源開発投資損失準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Resource Development Investment Losses of Corporations
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suppl-3471-14/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-13
**第一項** 新法第五十六条の規定は、法人が施行日以後に同条第一項に規定する資源開発株式等を取得する場合について適用し、法人が同日前に旧法第五十六条第一項に規定する資源開発株式等を取得した場合については、なお従前の例による。
suppl-3471-14/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-13/par-1
The provisions of Article 56 of the New Act apply where a corporation acquires resource development shares, etc. prescribed in paragraph (1) of that Article on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation acquired resource development shares, etc. prescribed in Article 56, paragraph (1) of the Former Act before that date.
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### 第十四条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Corporations
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suppl-3471-14/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-14
**第一項** 新法第五十八条の規定は、法人の同条第二項各号に掲げる取引による昭和四十七年四月一日以後の収入金額について適用し、法人の旧法第四十六条の二第三項各号に掲げる取引による同日前の収入金額については、なお従前の例による。
suppl-3471-14/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-14/par-1
The provisions of Article 58 of the New Act apply to a corporation's revenue on or after April 1, 1972 from transactions listed in the items of paragraph (2) of that Article, and the provisions then in force continue to govern a corporation's revenue before that date from transactions listed in the items of Article 46-2, paragraph (3) of the Former Act.
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### 第十五条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
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suppl-3471-14/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-15
**第一項** 新法第六十五条の三又は第六十五条の四の規定は、法人が昭和四十七年四月一日以後に行なうこれらの規定に該当する資産の譲渡に係る法人税について適用し、法人が同日前に行なつた旧法第六十五条の三又は第六十五条の四の規定に該当する資産の譲渡に係る法人税については、なお従前の例による。
suppl-3471-14/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-15/par-1
The provisions of Article 65-3 or Article 65-4 of the New Act apply to corporation tax on the transfer of assets falling under those provisions that a corporation carries out on or after April 1, 1972, and the provisions then in force continue to govern corporation tax on the transfer of assets falling under the provisions of Article 65-3 or Article 65-4 of the Former Act that a corporation carried out before that date.
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### 第十六条（合併の場合の清算所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Liquidation Income, etc. in the Case of Mergers
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suppl-3471-14/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-16
**第一項** 旧法第六十六条の二第一項第六号に規定する法人が同号に規定する勧告を受けた場合については、なお従前の例による。
suppl-3471-14/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-16/par-1
The provisions then in force continue to govern the case where a corporation prescribed in Article 66-2, paragraph (1), item (vi) of the Former Act has received a recommendation prescribed in that item.
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### 第十七条（硫安製造者の売掛金の損金算入による欠損金の処置等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Treatment, etc. of Losses Arising from the Inclusion of Accounts Receivable of Ammonium Sulfate Manufacturers in Deductible Expenses
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suppl-3471-14/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-17
**第一項** 旧法第六十六条の九第一項に規定する硫安製造者が施行日前に同項に規定する会社に対して硫安を販売したことにより生じた売掛金を有する場合及び当該会社が同日前に当該硫安製造者から硫安を購入したことにより生じた買掛金を有する場合については、なお従前の例による。
suppl-3471-14/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-17/par-1
The provisions then in force continue to govern the case where an ammonium sulfate manufacturer prescribed in Article 66-9, paragraph (1) of the Former Act holds accounts receivable arising from its sale of ammonium sulfate to a company prescribed in that paragraph before the Effective Date, and the case where that company holds accounts payable arising from its purchase of ammonium sulfate from that ammonium sulfate manufacturer before that date.
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### 第十八条（法人の転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Conversion or Closure Subsidies, etc. for Corporations
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suppl-3471-14/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-18
**第一項** 新法第六十七条の四の規定は、法人が施行日以後に同条第一項に規定する転廃業助成金等の交付を受ける場合について適用し、法人が同日前に旧法第六十七条の四第一項に規定する交付金等の交付を受けた場合については、同条第三項中「次項」とあるのは、「工場等の建設に要する期間が通常二年をこえることその他の政令で定めるやむを得ない事情がある場合には、政令で定める期間。次項」として、同条の規定の例による。
suppl-3471-14/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-18/par-1
The provisions of Article 67-4 of the New Act apply where a corporation receives the delivery of business conversion or closure subsidies, etc. prescribed in paragraph (1) of that Article on or after the Effective Date, and where a corporation received the delivery of grants, etc. prescribed in Article 67-4, paragraph (1) of the Former Act before that date, the provisions of that Article govern, with the phrase "the following paragraph" in paragraph (3) of that Article deemed to be replaced with "if the period required for the construction of a factory, etc. normally exceeds two years or there are other unavoidable circumstances specified by Cabinet Order, the period specified by Cabinet Order. The following paragraph".
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### 第十九条（利付外貨債の発行差金の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Issue Discounts on Interest-Bearing Foreign Currency Bonds
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suppl-3471-14/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-19
**第一項** 旧法第六十八条の二に規定する外国法人が昭和四十七年三月三十一日以前に発行された同条に規定する利付外貨債につき支払を受ける同条に規定する発行差金については、なお従前の例による。
suppl-3471-14/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-19/par-1
The provisions then in force continue to govern issue discounts prescribed in Article 68-2 of the Former Act that a foreign corporation prescribed in that Article receives on interest-bearing foreign currency bonds prescribed in that Article that were issued on or before March 31, 1972.
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### 第二十条（通貨調整措置前に取得した長期外貨建債権等を期末為替相場で換算しなかつた場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Long-Term Foreign Currency Denominated Claims, etc. Acquired Before the Currency Adjustment Measures Were Not Translated at the Exchange Rate at the End of the Period
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suppl-3471-14/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-20
**第一項** 昭和四十七年四月三十日以前に新法第六十八条の二第一項に規定する適用年度に係る新法第二条第二項第十一号に規定する確定申告書等を提出した法人（施行日以後同年四月三十日までの間に当該確定申告書等を提出した法人にあつては、新法第六十八条の二の規定の適用を受けることができる者で、その適用を受けなかつたものに限る。）は、当該確定申告書等に記載された事項（これらの事項につき国税通則法（昭和三十七年法律第六十六号）第二十四条又は第二十六条の規定による更正があつた場合には、当該更正後の事項）につき新法第六十八条の二の規定の適用により異動を生ずることとなつたときは、政令で定めるところにより、その異動を生ずることとなつた事項につき、昭和四十七年五月三十一日までに、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。この場合においては、新法第六十八条の二第八項の規定は、適用しない。
suppl-3471-14/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-20/par-1
A corporation that filed, on or before April 30, 1972, a tax return, etc. prescribed in Article 2, paragraph (2), item (xi) of the New Act for the applicable business year prescribed in Article 68-2, paragraph (1) of the New Act (or, for a corporation that filed that tax return, etc. during the period from the Effective Date to April 30 of that year, limited to one that was eligible for the application of the provisions of Article 68-2 of the New Act and did not receive that application) may, if a change is to arise as a result of the application of the provisions of Article 68-2 of the New Act in the matters stated in that tax return, etc. (or, if a reassessment of those matters has been made under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes (Act No. 66 of 1962), the matters after that reassessment), make a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director by May 31, 1972 with regard to the matters in which that change is to arise, as specified by Cabinet Order. In this case, the provisions of Article 68-2, paragraph (8) of the New Act do not apply.
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### 第二十一条（贈与税に関する経過措置） — Transitional Measures Concerning Gift Tax
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suppl-3471-14/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-21
**第一項** 新法第七十条の四の規定は、昭和四十七年四月一日以後に同条の規定に該当する事実が生じた場合における贈与税について適用し、同日前に旧法第七十条の四の規定に該当する事実が生じた場合における贈与税については、なお従前の例による。
suppl-3471-14/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-21/par-1
The provisions of Article 70-4 of the New Act apply to gift tax in the case where facts falling under the provisions of that Article have occurred on or after April 1, 1972, and the provisions then in force continue to govern gift tax in the case where facts falling under the provisions of Article 70-4 of the Former Act occurred before that date.
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### 第二十二条（登録免許税に関する経過措置） — Transitional Measures Concerning Registration and License Tax
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suppl-3471-14/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-22
**第一項** 新法第七十四条第一項又は第二項の規定（債務の保証に係る部分に限る。）は、それぞれ昭和四十七年四月一日以後に新築され、又は取得されるこれらの規定に規定する住宅用の家屋についての抵当権の設定の登記で施行日の翌日以後に受けるものに係る登録免許税について適用する。
suppl-3471-14/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-22/par-1
The provisions of Article 74, paragraph (1) or (2) of the New Act (limited to the part relating to the guarantee of obligations) apply to registration and license tax on the registration of the creation of a mortgage on a house for residential use prescribed in those provisions that is newly built or acquired, respectively, on or after April 1, 1972, where the registration is obtained on or after the day following the Effective Date.
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**第二項** 新法第七十七条、第七十七条の五又は第七十八条の三第一項の規定は、施行日の翌日以後の登記に係る登録免許税について適用する。
suppl-3471-14/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-22/par-2
The provisions of Article 77, Article 77-5 or Article 78-3, paragraph (1) of the New Act apply to registration and license tax on registration made on or after the day following the Effective Date.
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**第三項** 昭和四十七年三月三十一日以前に旧法第七十七条の二に規定する開拓者が同条に規定するあつせんにより取得した耕作又は養畜の用に供する土地の所有権の移転の登記で当該土地の取得後一年以内に受けるものに係る登録免許税については、なお従前の例による。
suppl-3471-14/art-22/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-22/par-3
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land used for cultivation or livestock raising that a settler prescribed in Article 77-2 of the Former Act acquired on or before March 31, 1972 through mediation prescribed in that Article, where the registration is obtained within one year after the acquisition of that land.
machine translation, not official
**第四項** 昭和四十七年三月三十一日以前に合併をした法人の当該合併に係る旧法第八十一条の三第一項に規定する登記又は同条第二項に規定する登記で当該合併後一年以内に受けるものに係る登録免許税については、なお従前の例による。
suppl-3471-14/art-22/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-22/par-4
The provisions then in force continue to govern registration and license tax on the registration prescribed in Article 81-3, paragraph (1) of the Former Act or the registration prescribed in paragraph (2) of that Article relating to a merger carried out by a corporation on or before March 31, 1972, where the registration is obtained within one year after that merger.
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### 第二十三条（揮発油税及び地方道路税に関する経過措置） — Transitional Measures Concerning Gasoline Tax and Local Road Tax
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suppl-3471-14/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-23
**第一項** 新法第九十条の規定は、昭和四十七年四月一日以後施行日の前日までに揮発油の製造場から移出された同条第一項第二号に掲げる用途に供される揮発油についても適用する。
suppl-3471-14/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-23/par-1
The provisions of Article 90 of the New Act also apply to gasoline to be used for the purpose listed in paragraph (1), item (ii) of that Article that was shipped out of a gasoline manufacturing site during the period from April 1, 1972 to the day before the Effective Date.
machine translation, not official
**第二項** 昭和四十七年三月三十一日以前に旧法第九十条第一項の規定の適用を受けて揮発油の製造場から移出され、又は旧法第九十条の二第一項の承認を受けて保税地域から引き取られた航空機の燃料用の揮発油に係る揮発油税及び地方道路税については、なお従前の例による。
suppl-3471-14/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-23/par-2
The provisions then in force continue to govern gasoline tax and local road tax on gasoline for use as aircraft fuel that was shipped out of a gasoline manufacturing site with the application of the provisions of Article 90, paragraph (1) of the Former Act, or taken out of a bonded area with the approval under Article 90-2, paragraph (1) of the Former Act, on or before March 31, 1972.
machine translation, not official
**第三項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされる揮発油税及び地方道路税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3471-14/art-23/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-23/par-3
The provisions then in force continue to govern the application of penal provisions to acts committed before the Effective Date and to acts committed on or after that date with respect to gasoline tax and local road tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.
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### 第二十五条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-3471-14/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-25
**第一項** 個人の昭和四十三年から昭和四十六年までの各年中の事業所得に係る総収入金額のうちに前条の規定による改正前の租税特別措置法の一部を改正する法律（以下この条において「改正前の昭和四十四年改正法」という。）附則第四条第三項に規定する輸入貨物の運送による収入金額がある場合には、同条第四項中「昭和四十九年」とあるのは「昭和四十七年」と、「第十三条の三第六項」とあるのは「第十三条の三第一項中「昭和四十九年三月三十一日」とあるのは「昭和四十七年三月三十一日」と、同条第六項」として、同条第三項及び第四項の規定の例による。
suppl-3471-14/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-25/par-1
If an individual's gross revenue from business income for each year from 1968 to 1971 includes revenue from the carriage of imported cargo prescribed in Article 4, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "1969 Amendment Act Before the Amendment" in this Article), the provisions of paragraphs (3) and (4) of that Article govern, with the phrase "1974" in paragraph (4) of that Article deemed to be replaced with "1972", and the phrase "Article 13-3, paragraph (6)" deemed to be replaced with "Article 13-3, paragraph (1), with the phrase 'March 31, 1974' in it deemed to be replaced with 'March 31, 1972', and paragraph (6) of that Article".
machine translation, not official
**第二項** 個人の改正前の昭和四十四年改正法附則第六条第二項に規定する輸入貨物の運送による昭和四十七年三月三十一日以前の収入金額については、なお従前の例による。
suppl-3471-14/art-25/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-25/par-2
The provisions then in force continue to govern an individual's revenue on or before March 31, 1972 from the carriage of imported cargo prescribed in Article 6, paragraph (2) of the Supplementary Provisions of the 1969 Amendment Act Before the Amendment.
machine translation, not official
**第三項** 法人の昭和四十四年四月一日から昭和四十七年三月三十一日までの期間内の日を含む各事業年度に係る改正前の昭和四十四年改正法附則第十一条第六項に規定する基準年度の総収入金額のうちに同項に規定する輸入貨物の運送による収入金額がある場合には、同条第八項中「第四十六条の二第五項」とあるのは、「第四十六条の二第一項中「昭和四十九年三月三十一日」とあるのは「昭和四十七年三月三十一日」と、同条第五項」として、同条第六項から第八項までの規定の例による。
suppl-3471-14/art-25/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-25/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-25/par-3
If the gross revenue for the base year prescribed in Article 11, paragraph (6) of the Supplementary Provisions of the 1969 Amendment Act Before the Amendment relating to each business year of a corporation that includes a day within the period from April 1, 1969 to March 31, 1972 includes revenue from the carriage of imported cargo prescribed in that paragraph, the provisions of paragraphs (6) through (8) of that Article govern, with the phrase "Article 46-2, paragraph (5)" in paragraph (8) of that Article deemed to be replaced with "Article 46-2, paragraph (1), with the phrase 'March 31, 1974' in it deemed to be replaced with 'March 31, 1972', and paragraph (5) of that Article".
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**第四項** 法人の改正前の昭和四十四年改正法附則第十三条第二項に規定する輸入貨物の運送による昭和四十七年三月三十一日以前の収入金額については、なお従前の例による。
suppl-3471-14/art-25/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-25/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-25/par-4
The provisions then in force continue to govern a corporation's revenue on or before March 31, 1972 from the carriage of imported cargo prescribed in Article 13, paragraph (2) of the Supplementary Provisions of the 1969 Amendment Act Before the Amendment.
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## 附 則 昭和四七年五月一三日法律第三一号
suppl-3471-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-31 · https://japanlaw.org/l/332AC0000000026/suppl-3471-31
### 第一条（施行期日） — Effective Date
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suppl-3471-31/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-31/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-31/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3471-31/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-31/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-31/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和四七年五月二四日法律第三七号
suppl-3471-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-37 · https://japanlaw.org/l/332AC0000000026/suppl-3471-37
**第一項** この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
suppl-3471-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-37/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 昭和四七年六月一九日法律第七八号
suppl-3471-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-78 · https://japanlaw.org/l/332AC0000000026/suppl-3471-78
**第一項** この法律は、公布の日から施行する。
suppl-3471-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-78/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和四七年六月三〇日法律第一〇九号
suppl-3471-109 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-109 · https://japanlaw.org/l/332AC0000000026/suppl-3471-109
**第一項** この法律は、公布の日から施行する。
suppl-3471-109/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-109/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-109/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和四七年一一月一五日法律第一二五号
suppl-3471-125 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-125 · https://japanlaw.org/l/332AC0000000026/suppl-3471-125
### 第一条（施行期日） — Effective Date
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suppl-3471-125/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-125/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-125/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3471-125/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-125/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-125/art-1/par-1
This Act comes into effect on the date of promulgation.
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### 第二条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-3471-125/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-125/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-125/art-2
**第一項** 第一条の規定による改正後の租税特別措置法第五十四条の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）のこの法律の施行の日（以下「施行日」という。）以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、次項に定めるものを除き、なお従前の例による。
suppl-3471-125/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-125/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-125/art-2/par-1
The provisions of Article 54 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) beginning on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and, except as provided in the following paragraph, the provisions then in force continue to govern corporation tax for business years of corporations that began before that date.
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**第二項** 当該事業年度終了の時において資本の金額又は出資金額が十億円をこえる法人の施行日前に開始し、かつ、同日以後に終了する事業年度分の法人税については、第一条の規定による改正前の租税特別措置法（以下「旧法」という。）第五十四条第一項中「昭和四十九年三月三十一日」とあるのは、「対外経済関係を調整するための租税特別措置法等の一部を改正する法律（昭和四十七年法律第百二十五号）の施行の日の前日」として、同条の規定の例によるものとする。
suppl-3471-125/art-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-125/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-125/art-2/par-2
With regard to corporation tax for a business year of a corporation whose amount of capital or amount of contributions exceeds 1 billion yen at the end of that business year, which began before the Effective Date and ends on or after that date, the provisions of Article 54 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as "the Former Act") are to govern, with the phrase "March 31, 1974" in paragraph (1) of that Article deemed to be replaced with "the day before the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. to Adjust External Economic Relations (Act No. 125 of 1972) comes into effect".
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**第三項** 前項に規定する法人が施行日以後に開始する事業年度終了の日において有する旧法第五十四条第一項の海外市場開拓準備金の金額の益金の額への算入については、同条第六項から第九項まで及び第十二項から第十四項までの規定の例によるものとする。
suppl-3471-125/art-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-125/art-2/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3471-125/art-2/par-3
With regard to the inclusion in gross profit of the amount of the reserve for overseas market development referred to in Article 54, paragraph (1) of the Former Act that a corporation prescribed in the preceding paragraph holds at the end of a business year beginning on or after the Effective Date, the provisions of paragraphs (6) through (9) and paragraphs (12) through (14) of that Article are to govern.
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## 附 則 昭和四八年四月二一日法律第一六号
suppl-3481-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16
### 第一条（施行期日） — Effective Date
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suppl-3481-16/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-1
**第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に掲げる日から施行する。
suppl-3481-16/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions listed in the following items come into effect on the dates set forth in those items:
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**一** 第十一条第一項の表に一号を加える改正規定及び第四十三条第一項の表に一号を加える改正規定 中小小売商業振興法の施行の日
suppl-3481-16/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-1/par-1/item-1
the provisions adding one item to the table in Article 11, paragraph (1) and the provisions adding one item to the table in Article 43, paragraph (1): the date on which the Small and Medium-sized Retail Business Promotion Act comes into effect;
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**二** 第三十四条第二項第一号及び第六十五条の三第一項第一号の改正規定中地域振興整備公団に係る部分 工業再配置・産炭地域振興公団法の一部を改正する法律（昭和四十九年法律第六十九号）の施行の日
suppl-3481-16/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-1/par-1/item-2
the part of the provisions amending Article 34, paragraph (2), item (i) and Article 65-3, paragraph (1), item (i) that relates to the Japan Regional Development Corporation: the date on which the Act Partially Amending the Industrial Relocation and Coal Mining Area Development Corporation Act (Act No. 69 of 1974) comes into effect;
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**三** 第三十四条の二第二項に二号を加える改正規定中同項第五号に係る部分及び第六十五条の四第一項に二号を加える改正規定中同項第五号に係る部分 公共用飛行場周辺における航空機騒音による障害の防止等に関する法律の一部を改正する法律（昭和四十九年法律第八号）の施行の日
suppl-3481-16/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-1/par-1/item-3
the part of the provisions adding two items to Article 34-2, paragraph (2) that relates to item (v) of that paragraph and the part of the provisions adding two items to Article 65-4, paragraph (1) that relates to item (v) of that paragraph: the date on which the Act Partially Amending the Act on Prevention of Damage caused by Aircraft Noise in Areas around Public Airports (Act No. 8 of 1974) comes into effect;
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**四** 第六十六条の十第一項の改正規定 石炭鉱業合理化臨時措置法等の一部を改正する法律（昭和四十八年法律第二十八号）附則第一項第二号に掲げる日
suppl-3481-16/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-1/par-1/item-4
the provisions amending Article 66-10, paragraph (1): the date listed in paragraph (1), item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Temporary Measures for the Rationalization of the Coal Mining Industry, etc. (Act No. 28 of 1973).
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### 第二条（所得税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Income Tax
caption: machine translation, not official
suppl-3481-16/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和四十八年分以後の所得税について適用し、昭和四十七年分以前の所得税については、なお従前の例による。
suppl-3481-16/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-2/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1973 and subsequent years, and the provisions then in force continue to govern income tax for 1972 and prior years.
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### 第三条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Individuals
caption: machine translation, not official
suppl-3481-16/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-3
**第一項** 新法第十一条第一項の表の第二号、第五号及び第六号の規定は、個人が昭和四十八年四月一日以後に取得又は製作若しくは建設をしてその事業の用に供する同項に規定する特定設備等について適用する。
suppl-3481-16/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-3/par-1
The provisions of items (ii), (v) and (vi) of the table in Article 11, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph that an individual acquires, or manufactures or constructs, and uses for the individual's business on or after April 1, 1973.
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**第二項** 新法第十一条第一項の表の第八号の規定は、個人が昭和四十八年四月一日以後に取得し、又は製作してその事業の用に供する同号に規定する船舶について適用し、個人が同日前に取得し、又は製作した改正前の租税特別措置法（以下「旧法」という。）第十一条第一項の表の第六号に規定する船舶をその事業の用に供した場合については、なお従前の例による。
suppl-3481-16/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-3/par-2
The provisions of item (viii) of the table in Article 11, paragraph (1) of the New Act apply to vessels prescribed in that item that an individual acquires or manufactures and uses for the individual's business on or after April 1, 1973, and the provisions then in force continue to govern the case where an individual uses for the individual's business a vessel prescribed in item (vi) of the table in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act") that the individual acquired or manufactured before that date.
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**第三項** 個人が昭和四十八年四月一日から昭和五十一年三月三十一日までの間に取得又は製作若しくは建設をする旧法第十一条第一項の表の第一号に掲げる減価償却資産をその事業の用に供する場合については、同号中「第三号から第五号まで」とあるのは「租税特別措置法の一部を改正する法律（昭和五十年法律第十六号。以下「昭和五十年改正法」という。）による改正後の租税特別措置法（以下「昭和五十年新法」という。）第十一条第一項の表の第一号から第九号まで」と、「四分の一」とあるのは「四分の一（昭和四十九年四月一日から昭和五十年三月三十一日までの間に取得又は製作若しくは建設をした資産をその事業の用に供する場合については百分の十六とし、同年四月一日から昭和五十一年三月三十一日までの間に取得又は製作若しくは建設をした資産をその事業の用に供する場合については百分の八とする。）」として、同条の規定の例による。
suppl-3481-16/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-3/par-3
In the case where an individual uses for the individual's business depreciable assets listed in item (i) of the table in Article 11, paragraph (1) of the Former Act that the individual acquires, or manufactures or constructs, during the period from April 1, 1973 to March 31, 1976, the provisions of that Article govern, with the phrase "items (iii) through (v)" in that item deemed to be replaced with "items (i) through (ix) of the table in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975; hereinafter referred to as the '1975 Amendment Act') (hereinafter referred to as the 'Act on Special Measures Concerning Taxation as Amended in 1975')", and the phrase "one-quarter" deemed to be replaced with "one-quarter (or 16 percent in the case of using for business assets acquired, or manufactured or constructed, during the period from April 1, 1974 to March 31, 1975, and 8 percent in the case of using for business assets acquired, or manufactured or constructed, during the period from April 1, 1975 to March 31, 1976)".
machine translation, not official
**第四項** 前項の規定の適用がある場合における租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）による改正後の租税特別措置法（以下「昭和五十年新法」という。）第十二条から第十三条の二まで、第十六条の二、第二十八条の三、第三十三条の六及び第三十七条の三の規定の適用については、昭和五十年新法第十二条第一項中「前二条」とあるのは「前二条（租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号。以下「昭和四十八年改正法」という。）附則第三条第三項を含む。）」と、昭和五十年新法第十二条の二第一項中「前三条」とあるのは「前三条（昭和四十八年改正法附則第三条第三項を含む。）」と、昭和五十年新法第十二条の三第一項、第十三条第一項、第十三条の二第一項、第十六条の二第二項、第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十一条」とあるのは「第十一条（昭和四十八年改正法附則第三条第三項を含む。）」とする。
suppl-3481-16/art-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-3/par-4
With regard to the application of the provisions of Articles 12 through 13-2, Article 16-2, Article 28-3, Article 33-6 and Article 37-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1975") in the case where the provisions of the preceding paragraph apply, the phrase "the preceding two Articles" in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 is deemed to be replaced with "the preceding two Articles (including Article 3, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973; hereinafter referred to as the '1973 Amendment Act'))", the phrase "the preceding three Articles" in Article 12-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 is deemed to be replaced with "the preceding three Articles (including Article 3, paragraph (3) of the Supplementary Provisions of the 1973 Amendment Act)", and the phrase "Article 11" in Article 12-3, paragraph (1), Article 13, paragraph (1), Article 13-2, paragraph (1), Article 16-2, paragraph (2), Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1975 is deemed to be replaced with "Article 11 (including Article 3, paragraph (3) of the Supplementary Provisions of the 1973 Amendment Act)".
machine translation, not official
**第五項** 新法第十二条の規定は、個人が昭和四十八年四月一日以後に取得し、又は製作してその事業の用に供する同条第一項に規定する新技術企業化用機械設備等について適用し、個人が同日前に取得し、又は製作した旧法第十二条第一項に規定する機械設備等をその事業の用に供した場合については、なお従前の例による。
suppl-3481-16/art-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-3/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-3/par-5
The provisions of Article 12 of the New Act apply to machinery and equipment, etc. for commercializing new technology prescribed in paragraph (1) of that Article that an individual acquires or manufactures and uses for the individual's business on or after April 1, 1973, and the provisions then in force continue to govern the case where an individual uses for the individual's business machinery and equipment, etc. prescribed in Article 12, paragraph (1) of the Former Act that the individual acquired or manufactured before that date.
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**第六項** 個人が旧法第十三条第一項の政令で定める場合に該当する場合における当該個人の昭和四十九年分以前の年分の同項に規定する資産の事業所得の金額の計算上必要経費に算入する償却費の額の計算については、同項中「第十一条から前条まで」とあるのは、「第十一条（昭和四十八年改正法による改正後の租税特別措置法（以下「新法」という。）第十一条及び昭和四十八年改正法附則第三条第三項を含む。）から前条まで、新法第十三条」として、同条の規定の例による。
suppl-3481-16/art-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-3/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-3/par-6
With regard to the calculation of the amount of depreciation allowance to be included in necessary expenses in calculating the amount of business income of an individual for 1974 and prior years for assets prescribed in Article 13, paragraph (1) of the Former Act in the case where that individual falls under the case specified by Cabinet Order referred to in that paragraph, the provisions of that Article govern, with the phrase "Article 11 through the preceding Article" in that paragraph deemed to be replaced with "Article 11 (including Article 11 of the Act on Special Measures Concerning Taxation as amended by the 1973 Amendment Act (hereinafter referred to as 'the New Act') and Article 3, paragraph (3) of the Supplementary Provisions of the 1973 Amendment Act) through the preceding Article, and Article 13 of the New Act".
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### 第四条（個人の価格変動準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Price Fluctuations of Individuals
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suppl-3481-16/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4
**第一項** 昭和四十八年分の所得税については、新法第十九条第一項各号の規定により計算した金額の合計額が次の各号に掲げる金額のうちいずれか少ない金額（第三項において「昭和四十八年分積立限度額」という。）に満たない場合には、同条第一項の規定にかかわらず、その少ない金額を同項各号の規定により計算した金額の合計額とする。
suppl-3481-16/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-1
With regard to income tax for 1973, if the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the New Act is less than whichever is the smaller of the amounts listed in the following items (referred to as the "1973 reserve limit" in paragraph (3)), that smaller amount is, notwithstanding the provisions of paragraph (1) of that Article, the total of the amounts calculated pursuant to the provisions of the items of that paragraph:
machine translation, not official
**一** 昭和四十七年十二月三十一日において旧法第十九条第一項各号の規定により計算した金額の合計額（租税特別措置法の一部を改正する法律（昭和四十三年法律第二十三号。以下「昭和四十三年改正法」という。）附則第六条第二項の規定の適用がある個人については、同項の規定の例により計算した金額）
suppl-3481-16/art-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-1/item-1
the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the Former Act as of December 31, 1972 (or, for an individual to whom the provisions of Article 6, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 23 of 1968; hereinafter referred to as the "1968 Amendment Act") apply, the amount calculated in accordance with the provisions of that paragraph);
machine translation, not official
**二** 昭和四十八年十二月三十一日において旧法第十九条第一項各号の規定により計算した金額の合計額（昭和四十八年分の事業所得の金額の計算上必要経費に算入される価格変動準備金の計算について同年分を昭和四十七年分とみなした場合に昭和四十三年改正法附則第六条第二項の規定の適用がある個人については、同項の規定の例により計算した金額）
suppl-3481-16/art-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-1/item-2
the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the Former Act as of December 31, 1973 (or, for an individual to whom the provisions of Article 6, paragraph (2) of the Supplementary Provisions of the 1968 Amendment Act would apply if, with regard to the calculation of the reserve for price fluctuations to be included in necessary expenses in calculating the amount of business income for 1973, that year were deemed to be 1972, the amount calculated in accordance with the provisions of that paragraph).
machine translation, not official
**第二項** 前項の規定の適用を受けた個人の昭和五十年新法第十九条第一項の規定により計算した金額の合計額がその年の前年十二月三十一日における価格変動準備金の調整積立限度額（同日においてこの項（昭和四十九年分については、前項）の規定により計算した金額をいう。以下次項までにおいて同じ。）を超えることとなる最初の年の前年までの各年（昭和五十年までの各年に限る。）においては、同条第一項の規定にかかわらず、次の各号に掲げる金額のうちいずれか少ない金額を、同項各号の規定により計算した金額の合計額とする。
suppl-3481-16/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-2
In each year up to the year preceding the first year in which the total of the amounts calculated pursuant to the provisions of Article 19, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 of an individual who has received the application of the provisions of the preceding paragraph comes to exceed the adjusted reserve limit for the reserve for price fluctuations as of December 31 of the preceding year (meaning the amount calculated as of that date pursuant to the provisions of this paragraph (or, for 1974, the preceding paragraph); the same applies hereinafter up to the following paragraph) (limited to each year up to 1975), whichever is the smaller of the amounts listed in the following items is, notwithstanding the provisions of paragraph (1) of that Article, the total of the amounts calculated pursuant to the provisions of the items of that paragraph:
machine translation, not official
**一** 次に掲げる金額の合計額
suppl-3481-16/art-4/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-2/item-1
the total of the following amounts:
machine translation, not official
**イ** その年十二月三十一日において昭和五十年新法第十九条第一項の規定により計算した金額の合計額
suppl-3481-16/art-4/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-4/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-2/item-1/sub-1
the total of the amounts calculated pursuant to the provisions of Article 19, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 as of December 31 of that year;
machine translation, not official
**ロ** その年の前年十二月三十一日における価格変動準備金の調整積立限度額から同日において昭和五十年新法第十九条第一項の規定により計算した金額の合計額とイに掲げる合計額とのいずれか多い金額を控除した金額
suppl-3481-16/art-4/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-4/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-2/item-1/sub-2
the amount obtained by deducting, from the adjusted reserve limit for the reserve for price fluctuations as of December 31 of the preceding year, whichever is the greater of the total of the amounts calculated as of that date pursuant to the provisions of Article 19, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 and the total listed in (a);
machine translation, not official
**二** その年十二月三十一日において昭和五十年新法第十九条第一項のたな卸資産につき旧法第十九条第一項各号の規定により計算した金額の合計額（昭和四十八年分の事業所得の金額の計算上必要経費に算入される価格変動準備金の計算について同年分を昭和四十七年分とみなした場合に昭和四十三年改正法附則第六条第二項の規定の適用がある個人については、同項の規定の例により計算した金額として政令で定める金額）
suppl-3481-16/art-4/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-2/item-2
the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the Former Act as of December 31 of that year with respect to the inventory assets referred to in Article 19, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 (or, for an individual to whom the provisions of Article 6, paragraph (2) of the Supplementary Provisions of the 1968 Amendment Act would apply if, with regard to the calculation of the reserve for price fluctuations to be included in necessary expenses in calculating the amount of business income for 1973, that year were deemed to be 1972, the amount specified by Cabinet Order as the amount calculated in accordance with the provisions of that paragraph).
machine translation, not official
**第三項** 前二項の規定は、昭和四十八年分から同項の規定の適用を受けようとする年までの各年分の確定申告書に、昭和四十八年分積立限度額又は価格変動準備金の調整積立限度額の計算に関する明細書の添附がない場合には、適用しない。ただし、当該添附がない確定申告書の提出があつた場合においても、その添附がなかつたことにつき税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、この限りでない。
suppl-3481-16/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-3
The provisions of the preceding two paragraphs do not apply unless a written statement concerning the calculation of the 1973 reserve limit or the adjusted reserve limit for the reserve for price fluctuations is attached to the final return for each year from 1973 to the year for which the individual seeks the application of the provisions of the latter paragraph; provided, however, that this does not apply where, even if a final return without that attachment has been filed, the district director finds that there were unavoidable circumstances for the lack of that attachment and that written statement has been submitted.
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### 第五条（みなし法人課税を選択した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Deemed Corporate Taxation Has Been Elected
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suppl-3481-16/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-5
**第一項** 新法第二十五条の二第一項に規定する居住者は、昭和四十八年分の所得税につき、その者の選択により、昭和四十八年の中途の月（同年七月以降の月に限る。以下この条において「選択開始月」という。）から新法第二十五条の二の規定の適用を受けることができる。この場合において、同条第二項第一号中「その年分の」とあるのは「租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号）附則第五条第一項に規定する選択開始月から昭和四十八年十二月三十一日までの期間（次項第一号において「指定期間」という。）における」と、同条第三項第一号イ及びロ中「その年分の」とあるのは「指定期間における」とする。
suppl-3481-16/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-5/par-1
A resident prescribed in Article 25-2, paragraph (1) of the New Act may, with regard to income tax for 1973, at that resident's election, receive the application of the provisions of Article 25-2 of the New Act from a month in the middle of 1973 (limited to a month in or after July of that year; referred to as the "selected starting month" in this Article). In this case, the phrase "for that year" in paragraph (2), item (i) of that Article is deemed to be replaced with "in the period from the selected starting month prescribed in Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973) to December 31, 1973 (referred to as the 'designated period' in item (i) of the following paragraph)", and the phrase "for that year" in paragraph (3), item (i), (a) and (b) of that Article is deemed to be replaced with "in the designated period".
machine translation, not official
**第二項** 前項の規定の適用を受けようとする居住者は、選択開始月の前月末日までに新法第二十五条の二第四項の書類に準ずる書類を納税地の所轄税務署長に提出しなければならない。この場合において、当該書類は、昭和四十九年以後の各年分の所得税については、同項の書類とみなす。
suppl-3481-16/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-5/par-2
A resident who seeks the application of the provisions of the preceding paragraph must submit, by the last day of the month preceding the selected starting month, a document equivalent to the document referred to in Article 25-2, paragraph (4) of the New Act to the district director having jurisdiction over the place for tax payment. In this case, that document is deemed to be the document referred to in that paragraph with regard to income tax for 1974 and subsequent years.
machine translation, not official
**第三項** 第一項の選択をした者の昭和四十八年分の所得税の額の計算の細目その他同項の規定の適用に関し必要な事項は、政令で定める。
suppl-3481-16/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-5/par-3
Details of the calculation of the amount of income tax for 1973 of a person who has made the election referred to in paragraph (1), and other necessary matters concerning the application of the provisions of that paragraph, are specified by Cabinet Order.
machine translation, not official
### 第六条（土地の譲渡等に係る事業所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. Pertaining to Transfer, etc. of Land
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suppl-3481-16/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-6
**第一項** 新法第二十八条の六の規定は、個人が次の各号に掲げる土地の譲渡等（同条第一項に規定する土地の譲渡等をいう。以下この条において同じ。）を当該各号に掲げる日以後に行なう場合について適用する。
suppl-3481-16/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-6/par-1
The provisions of Article 28-6 of the New Act apply in the case where an individual carries out a transfer, etc. of land listed in the following items (meaning a transfer, etc. of land prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) on or after the date set forth in the respective items.
machine translation, not official
**一** 土地の譲渡等のうち次に掲げるもの この法律の施行の日（以下「施行日」という。）
suppl-3481-16/art-6/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-6/par-1/item-1
any of the following transfers, etc. of land: the date of enforcement of this Act (hereinafter referred to as the "Effective Date");
machine translation, not official
**イ** 当該個人及びこれと特殊の関係にある者として政令で定める者の間で行なわれる土地の譲渡等
suppl-3481-16/art-6/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-6/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-6/par-1/item-1/sub-1
a transfer, etc. of land carried out between the individual and a person specified by Cabinet Order as a person having a special relationship with the individual;
machine translation, not official
**ロ** 当該個人が施行日以後に取得する新法第二十八条の六第一項に規定する土地等に係る土地の譲渡等（イに掲げる土地の譲渡等に該当するものを除く。）
suppl-3481-16/art-6/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-6/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-6/par-1/item-1/sub-2
a transfer, etc. of land pertaining to land, etc. prescribed in Article 28-6, paragraph (1) of the New Act that the individual acquires on or after the Effective Date (excluding a transfer, etc. of land that falls under (a)).
machine translation, not official
**二** 前号に掲げる土地の譲渡等以外の土地の譲渡等 昭和四十九年四月一日
suppl-3481-16/art-6/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-6/par-1/item-2
a transfer, etc. of land other than that listed in the preceding item: April 1, 1974.
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### 第七条（老年者年金特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Pensions of Elderly Persons
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suppl-3481-16/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-7
**第一項** 新法第二十九条の二第三項第二号の規定は、施行日以後に支払うべき同項に規定する公的年金等について適用する。
suppl-3481-16/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-7/par-1
The provisions of Article 29-2, paragraph (3), item (ii) of the New Act apply to public pensions, etc. prescribed in that paragraph that are to be paid on or after the Effective Date.
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### 第八条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-3481-16/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-8
**第一項** 新法第三十二条第二項の規定は、昭和四十九年四月一日以後に同項に規定する株式の譲渡をする場合について適用する。
suppl-3481-16/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-8/par-1
The provisions of Article 32, paragraph (2) of the New Act apply in the case where a transfer of shares prescribed in that paragraph is carried out on or after April 1, 1974.
machine translation, not official
**第二項** 個人が施行日前に旧法第三十九条第一項の規定に該当する交換をした場合における所得税については、なお従前の例による。
suppl-3481-16/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-8/par-2
With regard to income tax in the case where an individual carried out an exchange falling under the provisions of Article 39, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
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### 第九条（住宅貯蓄控除に関する経過措置） — Transitional Measures Concerning the Deduction for Housing Savings
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suppl-3481-16/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-9
**第一項** 新法第四十一条の二第二項第二号の規定は、施行日以後に締結する同項の規定による住宅貯蓄契約について適用し、同日前に締結した旧法第四十一条の二第二項第二号の規定による住宅貯蓄契約については、なお従前の例による。
suppl-3481-16/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-9/par-1
The provisions of Article 41-2, paragraph (2), item (ii) of the New Act apply to a housing savings contract under the provisions of that paragraph that is concluded on or after the Effective Date, and with regard to a housing savings contract under the provisions of Article 41-2, paragraph (2), item (ii) of the Former Act that was concluded before that date, the provisions then in force continue to govern.
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### 第十条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3481-16/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-10
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の昭和四十八年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3481-16/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-10/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) commencing on or after April 1, 1973, and with regard to corporation tax for business years of corporations that commenced before that date, the provisions then in force continue to govern.
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### 第十一条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
caption: machine translation, not official
suppl-3481-16/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-11
**第一項** 新法第四十三条第一項の表の第二号、第五号、第六号及び第十四号の規定は、法人が昭和四十八年四月一日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供する同項に規定する特定設備等について適用する。
suppl-3481-16/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-11/par-1
The provisions of items (ii), (v), (vi) and (xiv) of the table in Article 43, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph that a corporation uses for its business after making an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) thereof on or after April 1, 1973.
machine translation, not official
**第二項** 新法第四十三条第一項の表の第九号の規定は、昭和四十八年四月一日以後に同号に規定する政令で定められる工事の施行に伴う取得又は建設に係る同号の設備について適用し、同日前に旧法第四十三条第一項の表の第九号に規定する政令で定められた工事の施行に伴う取得又は建設に係る同号の設備については、なお従前の例による。
suppl-3481-16/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-11/par-2
The provisions of item (ix) of the table in Article 43, paragraph (1) of the New Act apply to the facilities referred to in that item pertaining to an acquisition or construction on or after April 1, 1973 in connection with the execution of construction work specified by Cabinet Order as prescribed in that item, and with regard to the facilities referred to in item (ix) of the table in Article 43, paragraph (1) of the Former Act pertaining to an acquisition or construction before that date in connection with the execution of construction work specified by Cabinet Order as prescribed in that item, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第四十三条第一項の表の第十二号の規定は、法人が昭和四十八年四月一日以後に取得し、又は製作してその事業の用に供する同号に規定する船舶について適用し、法人が同日前に取得し、又は製作した旧法第四十三条第一項の表の第十二号に規定する船舶をその事業の用に供した場合については、なお従前の例による。
suppl-3481-16/art-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-11/par-3
The provisions of item (xii) of the table in Article 43, paragraph (1) of the New Act apply to vessels prescribed in that item that a corporation acquires or manufactures on or after April 1, 1973 and uses for its business, and in the case where a corporation has used for its business vessels prescribed in item (xii) of the table in Article 43, paragraph (1) of the Former Act that it acquired or manufactured before that date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 法人が昭和四十八年四月一日から昭和五十一年三月三十一日までの間に取得等をする旧法第四十三条第一項の表の第一号に掲げる減価償却資産をその事業の用に供する場合については、同号中「第五号から第七号まで」とあるのは「昭和五十年新法第四十三条第一項の表の第一号から第九号まで」と、「四分の一」とあるのは「四分の一（昭和四十九年四月一日から昭和五十年三月三十一日までの間に取得又は製作若しくは建設をした資産をその事業の用に供する場合については百分の十六とし、同年四月一日から昭和五十一年三月三十一日までの間に取得又は製作若しくは建設をした資産をその事業の用に供する場合については百分の八とする。）」として、同条の規定の例による。
suppl-3481-16/art-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-11/par-4
In the case where a corporation uses for its business depreciable assets listed in item (i) of the table in Article 43, paragraph (1) of the Former Act after making an acquisition, etc. thereof during the period from April 1, 1973 to March 31, 1976, the provisions of that Article are to govern, with the phrase "items (v) to (vii)" in that item deemed to be replaced with "items (i) to (ix) of the table in Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975", and the phrase "one quarter" deemed to be replaced with "one quarter (or 16 percent in the case where assets acquired, manufactured or constructed during the period from April 1, 1974 to March 31, 1975 are used for the business, and 8 percent in the case where assets acquired, manufactured or constructed during the period from April 1, 1975 to March 31, 1976 are used for the business)".
machine translation, not official
**第五項** 前項の規定の適用がある場合における昭和五十年新法第四十四条から第四十六条まで、第五十条から第五十一条の二まで、第六十四条から第六十五条まで、第六十五条の七、第六十五条の八及び第六十七条の四並びに昭和四十九年改正法附則第十三条第六項の規定の適用については、昭和五十年新法第四十四条第一項中「前二条」とあるのは「前二条（昭和四十八年改正法附則第十一条第四項を含む。）」と、昭和五十年新法第四十五条第一項中「前三条」とあるのは「前三条（昭和四十八年改正法附則第十一条第四項を含む。）」と、昭和五十年新法第四十五条の二第一項、第四十五条の三第一項、第四十六条第一項、第五十条第一項、第五十一条第二項、第五十一条の二第二項、第六十四条第六項（第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七第七項（第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四第六項並びに昭和四十九年改正法附則第十三条第六項の規定によりその規定の例によることとされる同法による改正前の租税特別措置法第四十六条の二第四項中「第四十三条」とあるのは「第四十三条（昭和四十八年改正法附則第十一条第四項を含む。）」とする。
suppl-3481-16/art-11/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-11/par-5
With regard to the application of the provisions of Articles 44 to 46, Articles 50 to 51-2, Articles 64 to 65, Article 65-7, Article 65-8 and Article 67-4 of the Act on Special Measures Concerning Taxation as Amended in 1975 and Article 13, paragraph (6) of the Supplementary Provisions of the 1974 Amendment Act in the case where the provisions of the preceding paragraph apply, the phrase "the preceding two Articles" in Article 44, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 is deemed to be replaced with "the preceding two Articles (including Article 11, paragraph (4) of the Supplementary Provisions of the 1973 Amendment Act)"; the phrase "the preceding three Articles" in Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 is deemed to be replaced with "the preceding three Articles (including Article 11, paragraph (4) of the Supplementary Provisions of the 1973 Amendment Act)"; and the phrase "Article 43" in Article 45-2, paragraph (1), Article 45-3, paragraph (1), Article 46, paragraph (1), Article 50, paragraph (1), Article 51, paragraph (2), Article 51-2, paragraph (2), Article 64, paragraph (6) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6)), Article 65-7, paragraph (7) (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7)) and Article 67-4, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended in 1975, and in Article 46-2, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1974 Amendment Act, which is to govern pursuant to the provisions of Article 13, paragraph (6) of the Supplementary Provisions of that Act, is deemed to be replaced with "Article 43 (including Article 11, paragraph (4) of the Supplementary Provisions of the 1973 Amendment Act)".
machine translation, not official
**第六項** 法人が旧法第四十三条第一項の表の第二号に掲げる減価償却資産に係る同項の政令で定める期間内に取得等をした当該減価償却資産（新法第四十三条第一項の表の第十四号の規定の適用を受けるものを除く。）をその事業の用に供する場合については、なお従前の例による。
suppl-3481-16/art-11/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-11/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-11/par-6
In the case where a corporation uses for its business depreciable assets listed in item (ii) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. within the period specified by Cabinet Order referred to in that paragraph with respect to those depreciable assets (excluding those to which the provisions of item (xiv) of the table in Article 43, paragraph (1) of the New Act apply), the provisions then in force continue to govern.
machine translation, not official
**第七項** 法人が旧法第四十三条第一項の表の第三号に掲げる減価償却資産に係る同項の政令で定める期間内に取得等をした当該減価償却資産をその事業の用に供する場合については、なお従前の例による。
suppl-3481-16/art-11/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-11/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-11/par-7
In the case where a corporation uses for its business depreciable assets listed in item (iii) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. within the period specified by Cabinet Order referred to in that paragraph with respect to those depreciable assets, the provisions then in force continue to govern.
machine translation, not official
**第八項** 新法第四十四条の規定は、法人が昭和四十八年四月一日以後に取得し、又は製作してその事業の用に供する同条第一項に規定する新技術企業化用機械設備等について適用し、法人が同日前に取得し、又は製作した旧法第四十四条第一項に規定する機械設備等をその事業の用に供した場合については、なお従前の例による。
suppl-3481-16/art-11/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-11/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-11/par-8
The provisions of Article 44 of the New Act apply to machinery and equipment, etc. for commercialization of new technology prescribed in paragraph (1) of that Article that a corporation acquires or manufactures on or after April 1, 1973 and uses for its business, and in the case where a corporation has used for its business machinery and equipment, etc. prescribed in Article 44, paragraph (1) of the Former Act that it acquired or manufactured before that date, the provisions then in force continue to govern.
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**第九項** 法人が旧法第四十六条第一項の政令で定める場合に該当する場合における当該法人の昭和四十九年九月三十日以前に終了する事業年度の同項に規定する資産の償却限度額の計算については、同項中「第四十三条から前条まで」とあるのは、「第四十三条（新法第四十三条及び昭和四十八年改正法附則第十一条第四項を含む。）から前条まで、新法第四十六条」として、同条の規定の例による。
suppl-3481-16/art-11/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-11/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-11/par-9
With regard to the calculation of the depreciation limit of the assets prescribed in Article 46, paragraph (1) of the Former Act for a business year of a corporation ending on or before September 30, 1974, in the case where the corporation falls under the case specified by Cabinet Order referred to in that paragraph, the provisions of that Article are to govern, with the phrase "Article 43 to the preceding Article" in that paragraph deemed to be replaced with "Article 43 (including Article 43 of the New Act and Article 11, paragraph (4) of the Supplementary Provisions of the 1973 Amendment Act) to the preceding Article, and Article 46 of the New Act".
machine translation, not official
**第十項** 前項の規定の適用がある場合における新法第四十六条の二の規定の適用については、同条第一項中「第四十五条の三」とあるのは「第四十五条の三、昭和四十八年改正法附則第十一条第九項」と、同条第五項中「二分の一に相当する金額」とあるのは「二分の一に相当する金額又は昭和四十八年改正法附則第十一条第九項の規定によりその規定の例によることとされる同法による改正前の租税特別措置法第四十六条第一項に規定する三分の一に相当する金額」とする。
suppl-3481-16/art-11/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-11/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-11/par-10
With regard to the application of the provisions of Article 46-2 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 45-3" in paragraph (1) of that Article is deemed to be replaced with "Article 45-3, Article 11, paragraph (9) of the Supplementary Provisions of the 1973 Amendment Act", and the phrase "the amount equivalent to one half" in paragraph (5) of that Article is deemed to be replaced with "the amount equivalent to one half, or the amount equivalent to one third prescribed in Article 46, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1973 Amendment Act, which is to govern pursuant to the provisions of Article 11, paragraph (9) of the Supplementary Provisions of that Act".
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### 第十二条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-3481-16/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-12
**第一項** 昭和四十八年四月一日以後最初に開始する事業年度（以下第三項までにおいて「改正事業年度」という。）の法人税については、改正事業年度終了の日において新法第五十三条第一項各号の規定により計算した金額の合計額が次の各号に掲げる金額のうちいずれか少ない金額（第三項において「改正事業年度積立限度額」という。）に満たない場合には、同条第一項の規定にかかわらず、その少ない金額を同項各号の規定により計算した金額の合計額とする。
suppl-3481-16/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-12/par-1
With regard to corporation tax for the business year commencing first on or after April 1, 1973 (hereinafter referred to as the "business year of the amendment" up to paragraph (3)), if, at the end of the business year of the amendment, the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act is less than the lesser of the amounts listed in the following items (referred to as the "reserve limit for the business year of the amendment" in paragraph (3)), that lesser amount is, notwithstanding the provisions of paragraph (1) of that Article, to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph:
machine translation, not official
**一** 改正事業年度の直前の事業年度終了の日において旧法第五十三条第一項各号の規定により計算した金額の合計額（昭和四十三年改正法附則第十三条第二項の規定の適用がある法人については、同項の規定の例により計算した金額とし、改正事業年度において合併をした合併法人については、これらの金額に、被合併法人のその合併の日を含む事業年度終了の日における価格変動準備金の限度額として政令で定めるところにより計算した金額を加算した金額とする。）
suppl-3481-16/art-12/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-12/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-12/par-1/item-1
the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the Former Act at the end of the business year immediately preceding the business year of the amendment (for a corporation to which the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the 1968 Amendment Act apply, the amount calculated in accordance with the provisions of that paragraph, and for a merging corporation that has carried out a merger in the business year of the amendment, the amount obtained by adding to those amounts the amount calculated as specified by Cabinet Order as the limit of the reserve for price fluctuations of the merged corporation at the end of the business year including the date of the merger);
machine translation, not official
**二** 改正事業年度終了の日において旧法第五十三条第一項各号の規定により計算した金額の合計額（改正事業年度の所得の金額に係る価格変動準備金の積立限度額の計算について改正事業年度を昭和四十八年四月一日前に開始した事業年度とみなした場合に昭和四十三年改正法附則第十三条第二項の規定の適用がある法人については、同項の規定の例により計算した金額）
suppl-3481-16/art-12/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-12/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-12/par-1/item-2
the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the Former Act at the end of the business year of the amendment (for a corporation to which the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the 1968 Amendment Act would apply if, with regard to the calculation of the reserve limit for the reserve for price fluctuations relating to the amount of income for the business year of the amendment, the business year of the amendment were deemed to be a business year commencing before April 1, 1973, the amount calculated in accordance with the provisions of that paragraph).
machine translation, not official
**第二項** 前項の規定の適用を受けた法人の昭和五十年新法第五十三条第一項各号の規定により計算した金額の合計額が当該事業年度の直前の事業年度終了の日における価格変動準備金の調整積立限度額（同日においてこの項（当該直前の事業年度が改正事業年度である場合には、前項）の規定により計算した金額（当該事業年度において合併をした合併法人については、被合併法人のその合併の日を含む事業年度終了の日における価格変動準備金の限度額として政令で定めるところにより計算した金額を加算した金額）をいう。以下次項までにおいて同じ。）を超えることとなる最初の事業年度の直前の事業年度までの各事業年度（昭和五十一年四月一日前に開始する各事業年度に限る。）においては、同条第一項の規定にかかわらず、次の各号に掲げる金額のうちいずれか少ない金額を、同項各号の規定により計算した金額の合計額とする。
suppl-3481-16/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-12/par-2
For each business year (limited to each business year commencing before April 1, 1976) up to the business year immediately preceding the first business year in which the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 for a corporation to which the provisions of the preceding paragraph have applied comes to exceed the adjusted reserve limit for the reserve for price fluctuations at the end of the business year immediately preceding that business year (meaning the amount calculated on that date pursuant to the provisions of this paragraph (or of the preceding paragraph, if that immediately preceding business year is the business year of the amendment) (for a merging corporation that has carried out a merger in that business year, the amount obtained by adding the amount calculated as specified by Cabinet Order as the limit of the reserve for price fluctuations of the merged corporation at the end of the business year including the date of the merger); the same applies hereinafter up to the following paragraph), the lesser of the amounts listed in the following items is, notwithstanding the provisions of paragraph (1) of that Article, to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph:
machine translation, not official
**一** 次に掲げる金額の合計額
suppl-3481-16/art-12/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-12/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-12/par-2/item-1
the total of the following amounts:
machine translation, not official
**イ** 当該事業年度終了の日において昭和五十年新法第五十三条第一項各号の規定により計算した金額の合計額
suppl-3481-16/art-12/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-12/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-12/par-2/item-1/sub-1
the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 at the end of that business year;
machine translation, not official
**ロ** 当該事業年度の直前の事業年度終了の日における価格変動準備金の調整積立限度額から同日において昭和五十年新法第五十三条第一項各号の規定により計算した金額の合計額（当該事業年度において合併をした合併法人については、被合併法人のその合併の日を含む事業年度終了の日における価格変動準備金の限度額として政令で定めるところにより計算した金額を加算した金額）とイに掲げる合計額とのいずれか多い金額を控除した金額
suppl-3481-16/art-12/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-12/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-12/par-2/item-1/sub-2
the amount obtained by deducting, from the adjusted reserve limit for the reserve for price fluctuations at the end of the business year immediately preceding that business year, whichever is greater of the total of the amounts calculated on that date pursuant to the provisions of the items of Article 53, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 (for a merging corporation that has carried out a merger in that business year, the amount obtained by adding the amount calculated as specified by Cabinet Order as the limit of the reserve for price fluctuations of the merged corporation at the end of the business year including the date of the merger) and the total listed in (a);
machine translation, not official
**二** 当該事業年度終了の日において昭和五十年新法第五十三条第一項の資産につき旧法第五十三条第一項各号の規定により計算した金額の合計額（当該事業年度の所得の金額に係る価格変動準備金の積立限度額の計算について当該事業年度を昭和四十八年四月一日前に開始した事業年度とみなした場合に昭和四十三年改正法附則第十三条第二項の規定の適用がある法人については、同項の規定の例により計算した金額として政令で定める金額）
suppl-3481-16/art-12/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-12/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-12/par-2/item-2
the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the Former Act at the end of that business year for the assets referred to in Article 53, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 (for a corporation to which the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the 1968 Amendment Act would apply if, with regard to the calculation of the reserve limit for the reserve for price fluctuations relating to the amount of income for that business year, that business year were deemed to be a business year commencing before April 1, 1973, the amount specified by Cabinet Order as the amount calculated in accordance with the provisions of that paragraph).
machine translation, not official
**第三項** 前二項の規定は、改正事業年度から前項の規定の適用を受けようとする事業年度までの各事業年度の確定申告書等（昭和五十年新法第二条第二項第十一号に規定する確定申告書等をいう。以下この項において同じ。）に、改正事業年度積立限度額又は価格変動準備金の調整積立限度額の計算に関する明細書の添附がない場合には、適用しない。ただし、当該添附がない確定申告書等の提出があつた場合においても、その添附がなかつたことにつき税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、この限りでない。
suppl-3481-16/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-12/par-3
The provisions of the preceding two paragraphs do not apply if a written statement concerning the calculation of the reserve limit for the business year of the amendment or of the adjusted reserve limit for the reserve for price fluctuations is not attached to the final return, etc. (meaning a final return, etc. prescribed in Article 2, paragraph (2), item (xi) of the Act on Special Measures Concerning Taxation as Amended in 1975; the same applies hereinafter in this paragraph) for each business year from the business year of the amendment to the business year for which the provisions of the preceding paragraph are to be applied; provided, however, that this does not apply if, even in the case where a final return, etc. without that statement attached has been filed, the district director finds that there were unavoidable circumstances for the failure to attach it and the written statement is submitted.
machine translation, not official
**第四項** 新法第五十五条の規定は、法人が昭和四十八年四月一日以後に同条第一項に規定する特定株式等を取得する場合について適用し、法人が同日前に旧法第五十五条第一項に規定する特定株式等又は旧法第五十六条第一項に規定する資源開発株式等を取得した場合については、次項に定める場合を除き、これらの規定中「昭和四十九年三月三十一日」とあるのは、「昭和四十八年三月三十一日」として、旧法第五十五条又は第五十六条の規定の例による。
suppl-3481-16/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-12/par-4
The provisions of Article 55 of the New Act apply in the case where a corporation acquires specified shares, etc. prescribed in paragraph (1) of that Article on or after April 1, 1973, and in the case where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act or resource development shares, etc. prescribed in Article 56, paragraph (1) of the Former Act before that date, except in the case provided for in the following paragraph, the provisions of Article 55 or Article 56 of the Former Act are to govern, with the phrase "March 31, 1974" in those provisions deemed to be replaced with "March 31, 1973".
machine translation, not official
**第五項** 法人が昭和四十八年四月一日前に旧法第五十五条第一項に規定する特定株式等又は旧法第五十六条第一項に規定する資源開発株式等を取得した場合において、同日以後に新法第五十五条第四項各号に掲げる場合に該当することとなつたときについては、同項の規定の例による。この場合において、当該資源開発株式等に係る同条第一項の表の第五号又は第六号の上欄に掲げる法人が同条第四項第三号イに掲げる場合に該当することとなつたときは、同号イ中「百分の八十」とあるのは、「三分の二」とする。
suppl-3481-16/art-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-12/par-5
In the case where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act or resource development shares, etc. prescribed in Article 56, paragraph (1) of the Former Act before April 1, 1973, and comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act on or after that date, the provisions of that paragraph are to govern. In this case, if a corporation listed in the left-hand column of item (v) or (vi) of the table in paragraph (1) of that Article in relation to those resource development shares, etc. comes to fall under the case listed in paragraph (4), item (iii), (a) of that Article, the phrase "80 percent" in (a) of that item is deemed to be replaced with "two thirds".
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**第六項** 昭和四十八年四月一日前に旧法第五十五条第一項に規定する特定株式等を発行している同項に規定する特定法人又は旧法第五十六条第一項に規定する資源開発株式等を発行している同項に規定する資源開発法人が同日以後に新法第五十五条第一項に規定する特定株式等を発行した場合において、旧法第五十五条第一項に規定する特定株式等に係る海外投資損失準備金又は旧法第五十六条第一項に規定する資源開発株式等に係る資源開発投資損失準備金を有する法人が新法第五十五条第一項の規定により海外投資等損失準備金を有するときにおけるこれらの準備金の金額の処理に関し必要な事項は、政令で定める。
suppl-3481-16/art-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-12/par-6
Necessary matters concerning the treatment of the amounts of those reserves in the case where a specified corporation prescribed in Article 55, paragraph (1) of the Former Act that has issued specified shares, etc. prescribed in that paragraph, or a resource development corporation prescribed in Article 56, paragraph (1) of the Former Act that has issued resource development shares, etc. prescribed in that paragraph, before April 1, 1973 has issued specified shares, etc. prescribed in Article 55, paragraph (1) of the New Act on or after that date, and a corporation that has a reserve for losses on overseas investment pertaining to specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act or a reserve for losses on investment in resource development pertaining to resource development shares, etc. prescribed in Article 56, paragraph (1) of the Former Act has a reserve for losses on overseas investment, etc. pursuant to the provisions of Article 55, paragraph (1) of the New Act, are specified by Cabinet Order.
machine translation, not official
**第七項** 新法第五十六条の五の規定は、法人が昭和四十八年四月一日以後に新法第四十三条第一項の表の第九号に規定する政令で定められる工事に係る発電設備支出金額（新法第五十六条の五第一項に規定する発電設備の取得のために支出する金額をいう。）について適用し、法人が同日前に旧法第四十三条第一項の表の第九号に規定する政令で定められた工事に係る当該発電設備支出金額については、なお従前の例による。
suppl-3481-16/art-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-12/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-12/par-7
The provisions of Article 56-5 of the New Act apply to power generation facility expenditure (meaning the amount expended for the acquisition of power generation facilities prescribed in Article 56-5, paragraph (1) of the New Act) of a corporation on or after April 1, 1973 pertaining to construction work specified by Cabinet Order as prescribed in item (ix) of the table in Article 43, paragraph (1) of the New Act, and with regard to such power generation facility expenditure of a corporation before that date pertaining to construction work specified by Cabinet Order as prescribed in item (ix) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
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### 第十三条（協同組合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Cooperatives
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suppl-3481-16/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-13
**第一項** 旧法第五十九条第一項又は第二項に規定する農林漁業組合が同条第一項に規定する整備終了の日（同条第二項に規定する農林漁業組合については、同項に規定する連合会の整備終了の日）を含む事業年度までの各事業年度において、その所得の全部又は一部を留保した場合については、なお従前の例による。
suppl-3481-16/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-13/par-1
In the case where an agricultural, forestry or fishery association prescribed in Article 59, paragraph (1) or (2) of the Former Act has retained all or part of its income in each business year up to the business year including the date of completion of reorganization prescribed in paragraph (1) of that Article (for an agricultural, forestry or fishery association prescribed in paragraph (2) of that Article, the date of completion of reorganization of the federation prescribed in that paragraph), the provisions then in force continue to govern.
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**第二項** 旧法第六十条第一項に規定する事業協同組合又は協同組合連合会が同項に規定する整備計画が完了することとなつている日を含む事業年度までの各事業年度において、その所得の全部又は一部を留保した場合については、なお従前の例による。
suppl-3481-16/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-13/par-2
In the case where a business cooperative or a federation of cooperatives prescribed in Article 60, paragraph (1) of the Former Act has retained all or part of its income in each business year up to the business year including the date on which the reorganization plan prescribed in that paragraph is to be completed, the provisions then in force continue to govern.
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### 第十四条（土地の譲渡等がある場合の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate in the Case of Transfer, etc. of Land
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suppl-3481-16/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14
**第一項** 新法第六十三条の規定は、法人が次の各号に掲げる土地の譲渡等（同条第一項に規定する土地の譲渡等をいう。以下この条において同じ。）を当該各号に掲げる日以後に行なう場合について適用する。
suppl-3481-16/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14/par-1
The provisions of Article 63 of the New Act apply in the case where a corporation carries out a transfer, etc. of land listed in the following items (meaning a transfer, etc. of land prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) on or after the date set forth in the respective items.
machine translation, not official
**一** 土地の譲渡等のうち次に掲げるもの 施行日
suppl-3481-16/art-14/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14/par-1/item-1
any of the following transfers, etc. of land: the Effective Date;
machine translation, not official
**イ** 当該法人及びこれと特殊の関係にある者として政令で定める者（ロにおいて「特殊関係者」という。）の間で行なわれる新法第六十三条第一項第一号又は第二号に掲げる行為
suppl-3481-16/art-14/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14/par-1/item-1/sub-1
an act listed in Article 63, paragraph (1), item (i) or (ii) of the New Act carried out between the corporation and a person specified by Cabinet Order as a person having a special relationship with the corporation (referred to as a "specially-related person" in (b));
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**ロ** 当該法人及び特殊関係者の間で行なわれる新法第六十三条第一項第四号の合併に係る同号に掲げる行為
suppl-3481-16/art-14/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14/par-1/item-1/sub-2
an act listed in Article 63, paragraph (1), item (iv) of the New Act in connection with a merger referred to in that item carried out between the corporation and a specially-related person;
machine translation, not official
**ハ** 当該法人が施行日以後に取得する新法第六十三条第一項第一号に規定する土地等に係る同号に掲げる行為（イに掲げる行為に該当するものを除く。）
suppl-3481-16/art-14/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14/par-1/item-1/sub-3
an act listed in Article 63, paragraph (1), item (i) of the New Act pertaining to land, etc. prescribed in that item that the corporation acquires on or after the Effective Date (excluding an act that falls under (a)).
machine translation, not official
**二** 前号に掲げる土地の譲渡等以外の土地の譲渡等 昭和四十九年四月一日
suppl-3481-16/art-14/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14/par-1/item-2
a transfer, etc. of land other than that listed in the preceding item: April 1, 1974.
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### 第十五条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
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suppl-3481-16/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-15
**第一項** 新法第六十四条及び第六十五条から第六十五条の五までの規定は、法人が昭和四十八年一月一日以後に行なうこれらの規定に該当する資産の譲渡（新法第六十四条第二項の規定により収用等による譲渡があつたものとみなされる行為を含む。）に係る法人税について適用し、法人が同日前に行なつた当該資産の譲渡に係る法人税については、なお従前の例による。
suppl-3481-16/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-15/par-1
The provisions of Article 64 and Articles 65 to 65-5 of the New Act apply to corporation tax pertaining to a transfer of assets falling under those provisions that a corporation carries out on or after January 1, 1973 (including an act deemed to be a transfer by expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the New Act), and with regard to corporation tax pertaining to such a transfer of assets that a corporation carried out before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 法人が施行日前に旧法第六十六条第一項の規定に該当する交換をした場合における法人税については、なお従前の例による。
suppl-3481-16/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-15/par-2
With regard to corporation tax in the case where a corporation carried out an exchange falling under the provisions of Article 66, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
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### 第十六条（合併の場合の清算所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Liquidation Income, etc. in the Case of Mergers
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suppl-3481-16/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-16
**第一項** 新法第六十六条第一項第二号並びに第六十六条の三第一項第二号及び第二項の規定は、法人がこれらの規定に規定する中小企業構造改善計画に係る承認で施行日以後にされたものに係る合併又は出資をした場合における法人税について適用し、旧法第六十六条の二第一項第三号又は第六十六条の四第一項第三号に規定する中小企業構造改善計画に係る承認で同日前にされたものに係る合併又は出資をした場合における法人税については、なお従前の例による。
suppl-3481-16/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-16/par-1
The provisions of Article 66, paragraph (1), item (ii) and Article 66-3, paragraph (1), item (ii) and paragraph (2) of the New Act apply to corporation tax in the case where a corporation has carried out a merger or made a capital contribution pertaining to an approval of a small and medium sized enterprise structural improvement plan prescribed in those provisions that is given on or after the Effective Date, and with regard to corporation tax in the case where a corporation has carried out a merger or made a capital contribution pertaining to an approval of a small and medium sized enterprise structural improvement plan prescribed in Article 66-2, paragraph (1), item (iii) or Article 66-4, paragraph (1), item (iii) of the Former Act that was given before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法第六十六条の二第一項第二号又は第六十六条の四第一項第二号に規定する承認に係る合併又は出資をした場合における法人税については、なお従前の例による。
suppl-3481-16/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-16/par-2
With regard to corporation tax in the case where a merger has been carried out or a capital contribution has been made pertaining to an approval prescribed in Article 66-2, paragraph (1), item (ii) or Article 66-4, paragraph (1), item (ii) of the Former Act, the provisions then in force continue to govern.
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### 第十七条（景気調整のための課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation for Economic Adjustment
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suppl-3481-16/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-17
**第一項** 附則第十一条第四項の規定により旧法第四十三条の規定の例によることとされる同項の減価償却資産の償却については、旧法第六十六条の六中「第四十三条第一項」とあるのは、「第四十三条第一項（昭和四十八年改正法附則第十一条第四項を含む。）」として、同条の規定の例による。
suppl-3481-16/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-17/par-1
With regard to the depreciation of the depreciable assets referred to in Article 11, paragraph (4) of the Supplementary Provisions which are to be governed by the provisions of Article 43 of the Former Act pursuant to the provisions of that paragraph, the provisions of Article 66-6 of the Former Act are to govern, with the phrase "Article 43, paragraph (1)" in that Article deemed to be replaced with "Article 43, paragraph (1) (including Article 11, paragraph (4) of the Supplementary Provisions of the 1973 Amendment Act)".
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### 第十八条（法人のその他の特例に関する経過措置） — Transitional Measures Concerning Other Special Provisions for Corporations
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suppl-3481-16/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-18
**第一項** 新法第六十六条の七の規定は、法人の附則第一条第四号に掲げる日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-3481-16/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-18/par-1
The provisions of Article 66-7 of the New Act apply to corporation tax for business years of corporations ending on or after the date set forth in Article 1, item (iv) of the Supplementary Provisions, and with regard to corporation tax for business years of corporations that ended before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法第六十八条に規定する長期信用銀行又は中小企業投資育成株式会社が施行日前に引き受けた同条の優先株式に対してする配当については、なお従前の例による。
suppl-3481-16/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-18/par-2
With regard to dividends paid on the preferred shares referred to in Article 68 of the Former Act that a long-term credit bank or a small and medium business investment and development stock company prescribed in that Article underwrote before the Effective Date, the provisions then in force continue to govern.
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### 第十九条（相続税に関する経過措置） — Transitional Measures Concerning Inheritance Tax
caption: machine translation, not official
suppl-3481-16/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-19
**第一項** 税務署長は、施行日前に延納の許可を受けた相続税額で、当該相続税額の計算の基礎となつた財産の価額の合計額のうちに新法第七十条の六第一項に規定する立木の価額の占める割合が十分の五以上であるもののうち、同日以後にその分納税額の納期限が到来するものについては、同日から四月以内にされた当該延納の許可を受けた者の申請により、同日以後の延納期間の二分の一に相当する期間（当該期間に一月に満たない端数を生じたときは、これを一月として計算した期間）の範囲内において延納期間を延長し、及びその納付すべき分納税額を同項の規定に準じて変更することができる。
suppl-3481-16/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-19/par-1
With regard to an amount of inheritance tax for which permission for payment in installments was granted before the Effective Date and for which the ratio of the value of standing timber prescribed in Article 70-6, paragraph (1) of the New Act to the total value of the property that formed the basis for the calculation of that amount of inheritance tax is five-tenths or more, where the due date for payment of its installment payments arrives on or after that date, the district director may, upon an application filed within four months from that date by the person who was granted that permission for payment in installments, extend the period of payment in installments within the range of a period equivalent to one half of the period of payment in installments on or after that date (or, if that period includes a fraction of less than one month, the period calculated by counting that fraction as one month), and change the installment payments to be paid in accordance with the provisions of that paragraph.
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**第二項** 新法第七十条の六第二項の規定は、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち同日以後の期間に対応するもの（当該利子税のうち、同日以後当該納期限が最初に到来する日までの期間に対応するもので、その額について同項の規定を適用して算出した金額が従前の例により算出した金額をこえることとなるものを除く。）について適用する。
suppl-3481-16/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-19/par-2
The provisions of Article 70-6, paragraph (2) of the New Act apply to the portion of interest tax on an amount of inheritance tax for which the due date for payment of installment payments under payment in installments arrives on or after the Effective Date that corresponds to the period on or after that date (excluding the portion of that interest tax that corresponds to the period from that date to the date on which the due date for payment first arrives on or after that date, and for which the amount computed by applying the provisions of that paragraph would exceed the amount computed under the provisions then in force).
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### 第二十条（登録免許税に関する経過措置） — Transitional Measures Concerning Registration and License Tax
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suppl-3481-16/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-20
**第一項** 新法第七十二条、第七十三条第一項、第七十四条第一項及び第二項、第七十七条の二、第七十七条の六、第七十八条の二、第七十八条の三第二項並びに第八十一条第一項（特定電子工業及び特定機械工業振興臨時措置法（昭和四十六年法律第十七号）第十四条第一項の規定に係る部分に限る。以下この項において同じ。）の規定は、施行日の翌日以後に受けるこれらの規定に規定する登記に係る登録免許税について適用し、同日前に受けた旧法第七十二条から第七十四条まで、第七十七条の二、第七十七条の六、第七十八条の二、第七十八条の三第二項及び第八十一条第一項に規定する登記に係る登録免許税については、なお従前の例による。
suppl-3481-16/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-20/par-1
The provisions of Article 72, Article 73, paragraph (1), Article 74, paragraphs (1) and (2), Article 77-2, Article 77-6, Article 78-2, Article 78-3, paragraph (2) and Article 81, paragraph (1) (limited to the part pertaining to the provisions of Article 14, paragraph (1) of the Act on Temporary Measures for the Promotion of Specified Electronics Industries and Specified Machinery Industries (Act No. 17 of 1971); the same applies hereinafter in this paragraph) of the New Act apply to registration and license tax pertaining to a registration prescribed in those provisions that is obtained on or after the day following the Effective Date, and with regard to registration and license tax pertaining to a registration prescribed in Articles 72 to 74, Article 77-2, Article 77-6, Article 78-2, Article 78-3, paragraph (2) and Article 81, paragraph (1) of the Former Act that was obtained before that day, the provisions then in force continue to govern.
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**第二項** 新法第七十九条の規定は、昭和四十八年四月一日以後に新造される同条第一項に規定する船舶についての所有権の保存の登記又は抵当権の設定の登記で施行日の翌日以後に受けるものに係る登録免許税について適用し、昭和四十八年三月三十一日以前に新造された当該船舶についての所有権の保存の登記又は抵当権の設定の登記で同日以前に受けたもの又は施行日の翌日以後に受けるものに係る登録免許税については、なお従前の例による。
suppl-3481-16/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-20/par-2
The provisions of Article 79 of the New Act apply to registration and license tax pertaining to a registration of preservation of ownership or a registration of the creation of a mortgage for a vessel prescribed in paragraph (1) of that Article that is newly built on or after April 1, 1973, where the registration is obtained on or after the day following the Effective Date, and with regard to registration and license tax pertaining to a registration of preservation of ownership or a registration of the creation of a mortgage for such a vessel newly built on or before March 31, 1973, where the registration was obtained on or before that date or is obtained on or after the day following the Effective Date, the provisions then in force continue to govern.
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**第三項** 中小企業近代化促進法第八条第一項の規定による承認に係る旧法第八十一条第一項各号に掲げる事項についての登記で当該承認があつた日から一年以内に受けるものに係る登録免許税については、なお従前の例による。
suppl-3481-16/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-20/par-3
With regard to registration and license tax pertaining to a registration of the matters listed in the items of Article 81, paragraph (1) of the Former Act in relation to an approval under the provisions of Article 8, paragraph (1) of the Act on Promotion of Modernization of Small and Medium-sized Enterprises, where the registration is obtained within one year from the date of the approval, the provisions then in force continue to govern.
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**第四項** 新法第八十一条第一項の規定（中小企業近代化促進法第八条第二項の規定に係る部分に限る。）は、同法第五条の二第一項に規定する中小企業構造改善計画で昭和四十八年四月一日以後に同項の規定による承認を受けるものに係る新法第八十一条第一項各号に掲げる事項につき施行日の翌日以後に受ける登記に係る登録免許税について適用し、当該中小企業構造改善計画で昭和四十八年三月三十一日以前に当該承認を受けたものに係るこれらの事項についての登記に係る登録免許税については、なお従前の例による。
suppl-3481-16/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-20/par-4
The provisions of Article 81, paragraph (1) of the New Act (limited to the part pertaining to the provisions of Article 8, paragraph (2) of the Act on Promotion of Modernization of Small and Medium-sized Enterprises) apply to registration and license tax pertaining to a registration obtained on or after the day following the Effective Date for the matters listed in the items of Article 81, paragraph (1) of the New Act pertaining to a small and medium sized enterprise structural improvement plan prescribed in Article 5-2, paragraph (1) of that Act for which approval under the provisions of that paragraph is granted on or after April 1, 1973, and with regard to registration and license tax pertaining to a registration of those matters pertaining to such a small and medium sized enterprise structural improvement plan for which that approval was granted on or before March 31, 1973, the provisions then in force continue to govern.
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### 第二十一条（物品税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Commodity Tax
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suppl-3481-16/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-21
**第一項** この法律の施行前に課した、又は課すべきであつた第八十八条の三に規定する物品に係る物品税については、なお従前の例による。
suppl-3481-16/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-21/par-1
With regard to commodity tax on the goods prescribed in Article 88-3 that was imposed, or that should have been imposed, before the enforcement of this Act, the provisions then in force continue to govern.
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**第二項** この法律の施行前にした行為及び前項の規定により従前の例によることとされる物品税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3481-16/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-21/par-2
With regard to the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act with respect to commodity tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
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## 附 則 昭和四八年四月二六日法律第二二号
suppl-3481-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-22 · https://japanlaw.org/l/332AC0000000026/suppl-3481-22
### 第一条（施行期日） — Effective Date
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suppl-3481-22/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-22/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-22/art-1
**第一項** この法律は、公布の日の翌日から施行する。
suppl-3481-22/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-22/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-22/art-1/par-1
This Act comes into effect as of the day following the date of promulgation.
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## 附 則 昭和四八年七月三日法律第四五号
suppl-3481-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-45 · https://japanlaw.org/l/332AC0000000026/suppl-3481-45
**第一項** この法律は、公布の日から起算して九十日を経過した日から施行する。
suppl-3481-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-45/par-1
This Act comes into effect as of the day on which 90 days have elapsed from the date of promulgation.
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## 附 則 昭和四八年七月五日法律第四七号
suppl-3481-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-47 · https://japanlaw.org/l/332AC0000000026/suppl-3481-47
**第一項** この法律は、公布の日から施行する。ただし、附則第六項から第八項までの規定は、同日から起算して二月をこえない範囲内において政令で定める日から施行する。
suppl-3481-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-47/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions of paragraphs (6) to (8) of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding two months from that date.
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**第七項** 前項の規定による改正後の租税特別措置法（以下「改正後の租税特別措置法」という。）第二十八条の四又は第六十八条の三の規定は、それぞれこの法律の施行の日以後に新法第三条第一項の認定を受けた個人で新法第四条に規定する認定中小企業者に該当するもの（当該個人の相続人及び包括受遺者を含む。）又は同日以後に当該認定を受けた法人で当該認定中小企業者に該当するもの及び改正後の租税特別措置法第六十八条の三に規定する認定中小企業法人に準ずる法人について適用し、同日前に旧法第三条第一項の認定を受けた個人で旧法第四条に規定する認定中小企業者に該当するもの（当該個人の相続人及び包括受遺者を含む。）並びに同日前に当該認定を受けた法人で当該認定中小企業者に該当するもの及び前項の規定による改正前の租税特別措置法第六十八条の三に規定する認定中小企業法人に準ずる法人については、なお従前の例による。
suppl-3481-47/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-47/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3481-47/par-7
The provisions of Article 28-4 or Article 68-3 of the Act on Special Measures Concerning Taxation as Amended by the preceding paragraph (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended") apply, respectively, to an individual who has received the certification referred to in Article 3, paragraph (1) of the New Act on or after the date of enforcement of this Act and who falls under the category of certified small and medium sized enterprise prescribed in Article 4 of the New Act (including heirs and universal legatees of that individual), or to a corporation that has received that certification on or after that date and falls under the category of certified small and medium sized enterprise, and to a corporation equivalent to a certified small and medium sized enterprise corporation prescribed in Article 68-3 of the Act on Special Measures Concerning Taxation as Amended, and with regard to an individual who received the certification referred to in Article 3, paragraph (1) of the Former Act before that date and who falls under the category of certified small and medium sized enterprise prescribed in Article 4 of the Former Act (including heirs and universal legatees of that individual), and to a corporation that received that certification before that date and falls under the category of certified small and medium sized enterprise and a corporation equivalent to a certified small and medium sized enterprise corporation prescribed in Article 68-3 of the Act on Special Measures Concerning Taxation prior to the amendment by the preceding paragraph, the provisions then in force continue to govern.
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**第八項** 前項に規定するもののほか、改正後の租税特別措置法第二十八条の四及び第六十八条の三の規定の適用に関し必要な経過措置は、租税特別措置法の一部を改正する法律（昭和四十六年法律第百二十五号）附則第三項及び第五項から第七項までの規定に準じ、政令で定める。
suppl-3481-47/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-47/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3481-47/par-8
Beyond what is provided for in the preceding paragraph, necessary transitional measures concerning the application of the provisions of Articles 28-4 and 68-3 of the Act on Special Measures Concerning Taxation as Amended are specified by Cabinet Order in accordance with the provisions of paragraph (3) and paragraphs (5) to (7) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 125 of 1971).
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## 附 則 昭和四八年九月一日法律第七二号
suppl-3481-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-72 · https://japanlaw.org/l/332AC0000000026/suppl-3481-72
**第一項** この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
suppl-3481-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-72/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 昭和四八年九月二九日法律第一〇二号
suppl-3481-102 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-102 · https://japanlaw.org/l/332AC0000000026/suppl-3481-102
### 第一条（施行期日等） — Effective Date, etc.
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suppl-3481-102/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-102/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-102/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3481-102/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-102/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-102/art-1/par-1
This Act comes into effect on the date of promulgation.
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### 第四条
suppl-3481-102/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-102/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3481-102/art-4
**第一項** 前条の規定による改正後の租税特別措置法第三十一条の二及び第三十四条の二第二項第一号の二の規定は、昭和四十八年分以後の所得税について適用する。
suppl-3481-102/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-102/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-102/art-4/par-1
The provisions of Article 31-2 and Article 34-2, paragraph (2), item (i)-2 of the Act on Special Measures Concerning Taxation as amended by the preceding Article apply to income tax for 1973 and subsequent years.
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## 附 則 昭和四八年一〇月一日法律第一〇八号
suppl-3481-108 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-108 · https://japanlaw.org/l/332AC0000000026/suppl-3481-108
### 第一条（施行期日） — Effective Date
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suppl-3481-108/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-108/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-108/art-1
**第一項** この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
suppl-3481-108/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-108/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-108/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 昭和四九年三月二七日法律第八号
suppl-3491-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-8 · https://japanlaw.org/l/332AC0000000026/suppl-3491-8
### 第一条（施行期日） — Effective Date
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suppl-3491-8/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-8/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-8/art-1
**第一項** この法律は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。
suppl-3491-8/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-8/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-8/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 昭和四九年三月三〇日法律第一七号
suppl-3491-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17
### 第一条（施行期日） — Effective Date
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suppl-3491-17/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-1
**第一項** この法律は、昭和四十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に掲げる日から施行する。
suppl-3491-17/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-1/par-1
This Act comes into effect as of April 1, 1974; provided, however, that the provisions listed in the following items come into effect as of the dates set forth in the respective items:
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**一** 第十八条、第五十二条及び第六十六条の五第一項の改正規定並びに第十三条の二及び第四十五条の三の改正規定中繊維工業構造改善臨時措置法に係る部分 特定繊維工業構造改善臨時措置法の一部を改正する法律（昭和四十九年法律第五十八号）の施行の日
suppl-3491-17/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-1/par-1/item-1
the provisions amending Article 18, Article 52 and Article 66-5, paragraph (1), and the provisions amending Article 13-2 and Article 45-3, in the part pertaining to the Act on Temporary Measures for Structural Improvement of the Textile Industry: the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Structural Improvement of Specified Textile Industries (Act No. 58 of 1974);
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**二** 第二十八条の六第二項第三号、第三十四条第二項第一号、第六十三条第三項第三号及び第六十五条の三第一項第一号の改正規定並びに第三十四条の二第二項第一号の改正規定、第四十一条の二第一項の次に一項を加える改正規定及び第六十五条の四第一項第一号の改正規定中宅地開発公団に係る部分 宅地開発公団法（昭和五十年法律第四十五号）の施行の日
suppl-3491-17/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-1/par-1/item-2
the provisions amending Article 28-6, paragraph (2), item (iii), Article 34, paragraph (2), item (i), Article 63, paragraph (3), item (iii) and Article 65-3, paragraph (1), item (i), and the provisions amending Article 34-2, paragraph (2), item (i), the provisions adding one paragraph after Article 41-2, paragraph (1) and the provisions amending Article 65-4, paragraph (1), item (i), in the part pertaining to the Housing Land Development Public Corporation: the date of enforcement of the Housing Land Development Public Corporation Act (Act No. 45 of 1975);
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**三** 第三十三条第一項第三号の三及び第六十四条第一項第三号の三の改正規定 都市計画法及び建築基準法の一部を改正する法律（昭和四十九年法律第六十七号）の施行の日
suppl-3491-17/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-1/par-1/item-3
the provisions amending Article 33, paragraph (1), item (iii)-3 and Article 64, paragraph (1), item (iii)-3: the date of enforcement of the Act Partially Amending the City Planning Act and the Building Standards Act (Act No. 67 of 1974);
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**四** 第三十四条の二第二項に三号を加える改正規定中同項第八号に係る部分及び第六十五条の四第一項に三号を加える改正規定中同項第八号に係る部分 生産緑地法（昭和四十九年法律第六十八号）の施行の日
suppl-3491-17/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-1/par-1/item-4
the provisions adding three items to Article 34-2, paragraph (2), in the part pertaining to item (viii) of that paragraph, and the provisions adding three items to Article 65-4, paragraph (1), in the part pertaining to item (viii) of that paragraph: the date of enforcement of the Productive Green Land Act (Act No. 68 of 1974);
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**五** 第三十四条の二第二項に三号を加える改正規定中同項第九号に係る部分及び第六十五条の四第一項に三号を加える改正規定中同項第九号に係る部分 国土利用計画法（昭和四十九年法律第九十二号）の施行の日
suppl-3491-17/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-1/par-1/item-5
the provisions adding three items to Article 34-2, paragraph (2), in the part pertaining to item (ix) of that paragraph, and the provisions adding three items to Article 65-4, paragraph (1), in the part pertaining to item (ix) of that paragraph: the date of enforcement of the National Land Use Planning Act (Act No. 92 of 1974);
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**六** 第三十七条第一項の表の第五号の次に一号を加える改正規定及び第六十五条の六第一項の表の第五号の次に一号を加える改正規定中公共用飛行場周辺における航空機騒音による障害の防止等に関する法律第九条第一項の規定に係る部分 公共用飛行場周辺における航空機騒音による障害の防止等に関する法律の一部を改正する法律（昭和四十九年法律第八号）の施行の日
suppl-3491-17/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-1/par-1/item-6
the provisions adding one item after item (v) of the table in Article 37, paragraph (1) and the provisions adding one item after item (v) of the table in Article 65-6, paragraph (1), in the part pertaining to the provisions of Article 9, paragraph (1) of the Act on Prevention of Damage caused by Aircraft Noise in Areas around Public Airports: the date of enforcement of the Act Partially Amending the Act on Prevention of Damage caused by Aircraft Noise in Areas around Public Airports (Act No. 8 of 1974).
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3491-17/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和四十九年分以後の所得税について適用し、昭和四十八年分以前の所得税については、なお従前の例による。
suppl-3491-17/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-2/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as Amended (hereinafter referred to as the "New Act") apply to income tax for 1974 and subsequent years, and with regard to income tax for 1973 and earlier years, the provisions then in force continue to govern.
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### 第三条（少額国債の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Small-Sum Government Bonds
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suppl-3491-17/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-3
**第一項** 新法第四条の規定は、この法律の施行の日（以下「施行日」という。）以後に購入する同条第一項に規定する国債について適用する。
suppl-3491-17/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-3/par-1
The provisions of Article 4 of the New Act apply to government bonds prescribed in paragraph (1) of that Article that are purchased on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date").
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**第二項** 新法第四条第一項に規定する個人が、施行日前に購入した改正前の租税特別措置法（以下「旧法」という。）第四条第一項に規定する国債で同日において同条に規定する要件を満たすものを有する場合には、当該国債については、その者が同日において新法第四条の要件に従つて購入したものとみなして、同条の規定を適用する。
suppl-3491-17/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-3/par-2
In the case where an individual prescribed in Article 4, paragraph (1) of the New Act holds government bonds prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that were purchased before the Effective Date and that satisfy the requirements prescribed in that Article as of that date, the provisions of Article 4 of the New Act apply to those government bonds, deeming them to have been purchased by the individual on that date in accordance with the requirements of that Article.
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**第三項** 前項に規定する個人が、施行日において新法第四条第一項に規定する国債で昭和四十八年十二月一日から施行日の前日までの間に同項に規定する販売機関の営業所等において購入したもの（前項の規定の適用を受けるものを除く。以下この条において「旧国債」という。）を有する場合において、当該旧国債に係る利子（施行日以後に支払を受けるべきものに限る。）につき同日以後最初に支払を受ける日（その日が昭和四十九年十二月三十一日後である場合には、同日とし、施行日以後これらの日前に当該販売機関の営業所等において新法第四条第一項に規定する国債で同項の規定の適用を受けようとするものを購入する場合には、その最初に購入する日とする。）までに、同条第二項において準用する所得税法第十条第三項に規定する特別非課税貯蓄申告書又は同条第四項に規定する申告書を当該販売機関の営業所等を経由してこれらの規定に規定する税務署長に、当該旧国債に係る新法第四条第一項に規定する特別非課税貯蓄申込書を当該販売機関の営業所等に、それぞれ提出し、かつ、その提出の際同項第一号に規定する保管の委託又は登録がされるときは、当該利子については、当該旧国債は施行日に当該販売機関の営業所等において購入したものと、これらの申告書及び申込書は同日に提出されたものと、当該保管の委託又は登録は同日に行われたものと、それぞれみなして同条の規定を適用する。
suppl-3491-17/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-3/par-3
In the case where an individual prescribed in the preceding paragraph holds, as of the Effective Date, government bonds prescribed in Article 4, paragraph (1) of the New Act that were purchased at a business office or similar place of a sales institution prescribed in that paragraph during the period from December 1, 1973 to the day before the Effective Date (excluding those to which the provisions of the preceding paragraph apply; hereinafter referred to as "old government bonds" in this Article), if, by the date on which interest on the old government bonds (limited to interest to be received on or after the Effective Date) is first received on or after that date (or, if that date is after December 31, 1974, December 31, 1974; and if, on or after the Effective Date and before either of those dates, the individual purchases at the business office or similar place of the sales institution government bonds prescribed in Article 4, paragraph (1) of the New Act to which the individual seeks to have the provisions of that paragraph applied, the date of the first such purchase), the individual has submitted the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the Income Tax Act as applied mutatis mutandis pursuant to paragraph (2) of that Article or the return prescribed in paragraph (4) of that Article to the district director prescribed in those provisions via the business office or similar place of the sales institution, and the application for special tax-exempt savings prescribed in Article 4, paragraph (1) of the New Act for the old government bonds to the business office or similar place of the sales institution, and the custody or registration prescribed in item (i) of that paragraph is effected at the time of that submission, then with regard to that interest, the provisions of that Article apply by deeming that the old government bonds were purchased at the business office or similar place of the sales institution on the Effective Date, that the statement or return and the application were submitted on that date, and that the custody or registration was effected on that date.
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**第四項** 前項に定めるもののほか、旧国債に係る新法第四条の規定の適用に関し必要な事項は、政令で定める。
suppl-3491-17/art-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-3/par-4
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of Article 4 of the New Act to old government bonds are specified by Cabinet Order.
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### 第四条（勤労者財産形成貯蓄の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest Income, etc. from Workers' Asset-Building Savings
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suppl-3491-17/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4
**第一項** 新法第四条の二の規定は、施行日以後に預入し、信託し、又は購入する同条第一項に規定する財産形成貯蓄について適用する。
suppl-3491-17/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-1
The provisions of Article 4-2 of the New Act apply to asset-building savings prescribed in paragraph (1) of that Article that are deposited, entrusted or purchased on or after the Effective Date.
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**第二項** 新法第四条の二第一項に規定する勤労者が、施行日前に預入し、信託し、又は購入した旧法第四条の二第一項に規定する財産形成貯蓄で同日において同条に規定する要件を満たすものを有する場合には、当該財産形成貯蓄については、その者が同日において新法第四条の二の要件に従つて預入し、信託し、又は購入したものとみなして、同条の規定を適用する。
suppl-3491-17/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-2
In the case where a worker prescribed in Article 4-2, paragraph (1) of the New Act holds asset-building savings prescribed in Article 4-2, paragraph (1) of the Former Act that were deposited, entrusted or purchased before the Effective Date and that satisfy the requirements prescribed in that Article as of that date, the provisions of Article 4-2 of the New Act apply to those asset-building savings, deeming them to have been deposited, entrusted or purchased by the worker on that date in accordance with the requirements of that Article.
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**第三項** 前項に規定する勤労者が、施行日において新法第四条の二第一項に規定する財産形成貯蓄で昭和四十八年十二月一日から施行日の前日までの間に同項に規定する金融機関の営業所等において預入し、信託し、又は購入したもの（前項の規定の適用を受けるものを除く。以下この条において「旧財産形成貯蓄」という。）を有する場合において、当該旧財産形成貯蓄に係る利子又は収益の分配（施行日以後に支払を受けるべきものに限る。）につき同日以後最初に支払を受ける日（その日が昭和四十九年十二月三十一日後である場合には、同日とし、施行日以後これらの日前に当該金融機関の営業所等において新法第四条の二第一項に規定する財産形成貯蓄で同項の規定の適用を受けようとするものを預入し、信託し、又は購入する場合には、その最初に預入し、信託し、又は購入する日とする。）までに、同条第二項において準用する所得税法第十条第三項に規定する財産形成非課税貯蓄申告書（同項に規定する証する書類の添付があるものに限る。）又は同条第四項に規定する申告書をこれらの規定に規定する勤務先及び当該金融機関の営業所等を経由してこれらの規定に規定する税務署長に、当該旧財産形成貯蓄に係る新法第四条の二第一項に規定する財産形成非課税貯蓄申込書を同項に規定する勤務先を経由して当該金融機関の営業所等に、それぞれ提出したとき（当該旧財産形成貯蓄が同項第二号に規定する無記名の受益証券に係る貸付信託又は同項第三号に規定する有価証券である場合には、その提出の際これらの規定に規定する保管の委託又は登録がされるときに限る。）は、当該利子又は収益の分配については、当該旧財産形成貯蓄は施行日に当該金融機関の営業所等において預入し、信託し、又は購入したものと、これらの申告書及び申込書は同日に提出されたものと、当該保管の委託又は登録は同日に行われたものと、それぞれみなして同条の規定を適用する。
suppl-3491-17/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-3
In the case where a worker prescribed in the preceding paragraph holds, as of the Effective Date, asset-building savings prescribed in Article 4-2, paragraph (1) of the New Act that were deposited, entrusted or purchased at a business office or similar place of a financial institution prescribed in that paragraph during the period from December 1, 1973 to the day before the Effective Date (excluding those to which the provisions of the preceding paragraph apply; hereinafter referred to as "former asset-building savings" in this Article), if, by the date on which interest or a distribution of proceeds on the former asset-building savings (limited to that to be received on or after the Effective Date) is first received on or after that date (or, if that date is after December 31, 1974, December 31, 1974; and if, on or after the Effective Date and before either of those dates, the worker deposits, entrusts or purchases at the business office or similar place of the financial institution asset-building savings prescribed in Article 4-2, paragraph (1) of the New Act to which the worker seeks to have the provisions of that paragraph applied, the date of the first such deposit, entrustment or purchase), the worker has submitted the statement of tax-exempt asset-building savings prescribed in Article 10, paragraph (3) of the Income Tax Act as applied mutatis mutandis pursuant to paragraph (2) of that Article (limited to one to which the certifying document prescribed in that paragraph is attached) or the return prescribed in paragraph (4) of that Article to the district director prescribed in those provisions via the place of employment prescribed in those provisions and the business office or similar place of the financial institution, and the application for tax-exempt asset-building savings prescribed in Article 4-2, paragraph (1) of the New Act for the former asset-building savings to the business office or similar place of the financial institution via the place of employment prescribed in that paragraph (where the former asset-building savings are a loan trust pertaining to bearer beneficiary certificates prescribed in item (ii) of that paragraph or securities prescribed in item (iii) of that paragraph, limited to the case where the custody or registration prescribed in those provisions is effected at the time of that submission), then with regard to that interest or distribution of proceeds, the provisions of that Article apply by deeming that the former asset-building savings were deposited, entrusted or purchased at the business office or similar place of the financial institution on the Effective Date, that the statement or return and the application were submitted on that date, and that the custody or registration was effected on that date.
machine translation, not official
**第四項** 前項に定めるもののほか、旧財産形成貯蓄に係る新法第四条の二の規定の適用に関し必要な事項は、政令で定める。
suppl-3491-17/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-4
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of Article 4-2 of the New Act to former asset-building savings are specified by Cabinet Order.
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### 第五条（民間外貨債の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Private Foreign Currency Denominated Bonds
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suppl-3491-17/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-5
**第一項** 内国法人が昭和四十九年三月三十一日以前に発行した旧法第七条に規定する外貨債につき支払う同条に規定する利子については、なお従前の例による。
suppl-3491-17/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-5/par-1
With regard to interest prescribed in Article 7 of the Former Act that a domestic corporation pays on foreign currency denominated bonds prescribed in that Article that it issued on or before March 31, 1974, the provisions then in force continue to govern.
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### 第六条（個人の減価償却等に関する経過措置） — Transitional Measures Concerning Depreciation, etc. by Individuals
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suppl-3491-17/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6
**第一項** 新法第十一条第一項の表の第四号及び第五号の規定は、個人が施行日以後に取得又は製作若しくは建設をしてその事業の用に供する同項に規定する特定設備等について適用し、個人が同日前に取得又は製作若しくは建設をした旧法第十一条第一項の表の第四号の設備をその事業の用に供した場合については、なお従前の例による。
suppl-3491-17/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-1
The provisions of items (iv) and (v) of the table in Article 11, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date and uses for the individual's business, and in the case where an individual has used for the individual's business the equipment referred to in item (iv) of the table in Article 11, paragraph (1) of the Former Act that the individual acquired, manufactured or constructed before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第十三条の二第一項第一号の規定は、昭和五十年分以後の所得税について適用し、昭和四十九年分以前の所得税については、なお従前の例による。この場合において、昭和四十九年分の所得税に係る旧法第十三条の二第一項第一号に規定する中小企業構造改善計画を実施する者の判定その他同号の規定の適用に関し必要な事項は、政令で定める。
suppl-3491-17/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-2
The provisions of Article 13-2, paragraph (1), item (i) of the New Act apply to income tax for 1975 and subsequent years, and with regard to income tax for 1974 and earlier years, the provisions then in force continue to govern. In this case, the determination of persons who implement a small and medium sized enterprise structural improvement plan prescribed in Article 13-2, paragraph (1), item (i) of the Former Act with regard to income tax for 1974, and other necessary matters concerning the application of the provisions of that item, are specified by Cabinet Order.
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**第三項** 新法第十三条の二第一項第二号の規定は、昭和四十九年分の所得税につき旧法第十三条の二第一項第一号の規定の適用を受けることができる者の同年分の所得税については、適用しない。
suppl-3491-17/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-3
The provisions of Article 13-2, paragraph (1), item (ii) of the New Act do not apply to income tax for 1974 of a person who may receive the application of the provisions of Article 13-2, paragraph (1), item (i) of the Former Act with regard to income tax for that year.
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**第四項** 個人が昭和四十一年四月一日から昭和四十九年三月三十一日までの間に取得し、又は建設した旧法第十五条第一項に規定する耐火建築物等を同項の事業の用に供した場合における必要経費に算入する償却費の額の計算については、なお従前の例による。
suppl-3491-17/art-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-4
With regard to the calculation of the amount of depreciation allowance to be included in necessary expenses in the case where an individual has used for the business referred to in Article 15, paragraph (1) of the Former Act fire-resistant buildings, etc. prescribed in that paragraph that the individual acquired or constructed during the period from April 1, 1966 to March 31, 1974, the provisions then in force continue to govern.
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**第五項** 個人が昭和四十九年四月一日から昭和五十一年三月三十一日までの間に取得し、又は建設する旧法第十五条第一項に規定する耐火建築物等のうち政令で定めるものを同項の事業の用に供する場合については、同項中「昭和四十九年三月三十一日」とあるのは「昭和五十一年三月三十一日」と、「建築基準法（昭和二十五年法律第二百一号）第二条第七号に規定する耐火構造を有する建物その他の政令で定めるもの」とあるのは「租税特別措置法の一部を改正する法律（昭和四十九年法律第十七号。以下「昭和四十九年改正法」という。）附則第六条第五項に規定する耐火建築物等のうち政令で定めるもの」として、同条の規定の例による。
suppl-3491-17/art-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-5
In the case where an individual uses for the business referred to in Article 15, paragraph (1) of the Former Act fire-resistant buildings, etc. prescribed in that paragraph that are specified by Cabinet Order and that the individual acquires or constructs during the period from April 1, 1974 to March 31, 1976, the provisions of that Article are to govern, with the phrase "March 31, 1974" in that paragraph deemed to be replaced with "March 31, 1976", and the phrase "buildings with a fire-resistant structure prescribed in Article 2, item (vii) of the Building Standards Act (Act No. 201 of 1950) and other buildings specified by Cabinet Order" deemed to be replaced with "fire-resistant buildings, etc. prescribed in Article 6, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 17 of 1974; hereinafter referred to as the '1974 Amendment Act') that are specified by Cabinet Order".
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**第六項** 前項の規定の適用がある場合における新法第十三条、第十三条の二、第十六条の二、第二十八条の三、第三十三条の六及び第三十七条の三の規定の適用については、新法第十三条第一項、第十三条の二第一項、第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十四条から第十六条まで」とあるのは「第十四条から第十六条まで（昭和四十九年改正法附則第六条第五項を含む。）」と、新法第十六条の二第二項中「第十一条から前条まで」とあるのは「第十一条から前条まで（昭和四十九年改正法附則第六条第五項を含む。）」とする。
suppl-3491-17/art-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-6
With regard to the application of the provisions of Articles 13, 13-2, 16-2, 28-3, 33-6 and 37-3 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "Articles 14 to 16" in Article 13, paragraph (1), Article 13-2, paragraph (1), Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act is deemed to be replaced with "Articles 14 to 16 (including Article 6, paragraph (5) of the Supplementary Provisions of the 1974 Amendment Act)", and the phrase "Article 11 to the preceding Article" in Article 16-2, paragraph (2) of the New Act is deemed to be replaced with "Article 11 to the preceding Article (including Article 6, paragraph (5) of the Supplementary Provisions of the 1974 Amendment Act)".
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**第七項** 旧法第二十八条又は第二十八条の二に規定する個人がこれらの規定に規定する納付金（附則第十四条第一項又は第二項の規定により従前の例によることとされる旧法第五十六条の二第一項又は第五十六条の三第一項に規定する納付金を含む。）を納付した場合については、なお従前の例による。
suppl-3491-17/art-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-7
In the case where an individual prescribed in Article 28 or Article 28-2 of the Former Act has made the payment prescribed in those provisions (including the payment prescribed in Article 56-2, paragraph (1) or Article 56-3, paragraph (1) of the Former Act which is to be governed by the provisions then in force pursuant to the provisions of Article 14, paragraph (1) or (2) of the Supplementary Provisions), the provisions then in force continue to govern.
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### 第七条（みなし法人課税を選択した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Electing Deemed Corporate Taxation
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suppl-3491-17/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-7
**第一項** 昭和四十九年分の所得税に係る新法第二十五条の二の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第二項第一号 七百万円 六百万円
百分の三十四・一 百分の三十二・四
第三項第一号ロ 七百万円 六百万円
百分の六十 百分の六十二
第五項第二号 七百万円 六百万円
suppl-3491-17/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-7/par-1
With regard to the application of the provisions of Article 25-2 of the New Act to income tax for 1974, the words in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.
paragraph (2), item (i) 7,000,000 yen 6,000,000 yen
34.1 percent 32.4 percent
paragraph (3), item (i), (b) 7,000,000 yen 6,000,000 yen
60 percent 62 percent
paragraph (5), item (ii) 7,000,000 yen 6,000,000 yen
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**第二項** 新法第二十五条の二第四項の規定（同項の事業を開始した場合に係る部分に限る。）は、施行日以後に当該事業を開始する場合について適用し、同日前に当該事業を開始した場合については、なお従前の例による。
suppl-3491-17/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-7/par-2
The provisions of Article 25-2, paragraph (4) of the New Act (limited to the part pertaining to the case where the business referred to in that paragraph has been commenced) apply in the case where that business is commenced on or after the Effective Date, and in the case where that business was commenced before that date, the provisions then in force continue to govern.
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### 第八条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-3491-17/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-8
**第一項** 新法第三十七条第一項の規定は、施行日以後に同項に規定する資産の譲渡をする場合について適用し、同日前に旧法第三十七条第一項に規定する資産の譲渡をした場合については、なお従前の例による。
suppl-3491-17/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-8/par-1
The provisions of Article 37, paragraph (1) of the New Act apply in the case where a transfer of assets prescribed in that paragraph is carried out on or after the Effective Date, and in the case where a transfer of assets prescribed in Article 37, paragraph (1) of the Former Act was carried out before that date, the provisions then in force continue to govern.
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**第二項** 新法第四十条の規定は、施行日以後にされる同条第一項に規定する財産の贈与又は遺贈について適用し、同日前にされた当該贈与又は遺贈については、なお従前の例による。
suppl-3491-17/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-8/par-2
The provisions of Article 40 of the New Act apply to a gift or bequest of property prescribed in paragraph (1) of that Article that is made on or after the Effective Date, and with regard to such a gift or bequest made before that date, the provisions then in force continue to govern.
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### 第九条（住宅取得控除に関する経過措置） — Transitional Measures Concerning the Deduction for Housing Acquisition
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suppl-3491-17/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-9
**第一項** 新法第四十一条第一項の規定は、昭和四十九年一月一日以後に同項に規定する家屋の新築の工事に着手し、又は新築された当該家屋で新築後使用されたことのないものを取得する場合について適用し、同日前に旧法第四十一条第一項に規定する家屋の新築の工事に着手し、又は新築された当該家屋で新築後使用されたことのないものを取得した場合については、なお従前の例による。
suppl-3491-17/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-9/par-1
The provisions of Article 41, paragraph (1) of the New Act apply in the case where construction work for a new house prescribed in that paragraph is commenced, or such a newly built house that has not been used since its construction is acquired, on or after January 1, 1974, and in the case where construction work for a new house prescribed in Article 41, paragraph (1) of the Former Act was commenced, or such a newly built house that had not been used since its construction was acquired, before that date, the provisions then in force continue to govern.
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### 第十条（住宅貯蓄控除に関する経過措置） — Transitional Measures Concerning the Deduction for Housing Savings
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suppl-3491-17/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-10
**第一項** 新法第四十一条の三第三項第二号の規定は、施行日以後に締結する同項の規定による住宅貯蓄契約について適用し、同日前に締結した旧法第四十一条の二第二項の規定による住宅貯蓄契約については、なお従前の例による。
suppl-3491-17/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-10/par-1
The provisions of Article 41-3, paragraph (3), item (ii) of the New Act apply to a housing savings contract under the provisions of that paragraph that is concluded on or after the Effective Date, and with regard to a housing savings contract under the provisions of Article 41-2, paragraph (2) of the Former Act that was concluded before that date, the provisions then in force continue to govern.
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**第二項** 昭和四十八年十二月三十一日以前に締結した契約に係る新法第四十一条の三第四項の規定の適用については、同項中「七年以上の期間」とあるのは、「昭和四十九年一月一日以後七年以上の期間」とする。
suppl-3491-17/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-10/par-2
With regard to the application of the provisions of Article 41-3, paragraph (4) of the New Act to a contract concluded on or before December 31, 1973, the phrase "a period of seven years or more" in that paragraph is deemed to be replaced with "a period of seven years or more from January 1, 1974".
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**第三項** 前二項に定めるもののほか、この法律の施行に伴う第二章第五節第二款の規定の適用に関し必要な経過措置は、政令で定める。
suppl-3491-17/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-10/par-3
Beyond what is provided for in the preceding two paragraphs, necessary transitional measures concerning the application of the provisions of Chapter II, Section 5, Subsection 2 accompanying the enforcement of this Act are specified by Cabinet Order.
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### 第十一条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3491-17/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-11
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3491-17/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-11/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) commencing on or after the Effective Date, and with regard to corporation tax for business years of corporations that commenced before that date, the provisions then in force continue to govern.
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### 第十二条（法人税率等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates, etc.
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suppl-3491-17/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-12
**第一項** 旧法第四十二条の規定は、法人の昭和四十五年五月一日から昭和四十九年四月三十日までの間に終了する事業年度分の法人税については、なおその効力を有する。
suppl-3491-17/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-12/par-1
The provisions of Article 42 of the Former Act remain in force with regard to corporation tax for business years of corporations ending during the period from May 1, 1970 to April 30, 1974.
machine translation, not official
**第二項** 新法第四十二条の規定は、同条第一項に規定する内国法人の昭和四十九年五月一日以後に終了する事業年度の所得に対する法人税について適用し、当該内国法人の同日前に終了する事業年度の所得に対する法人税については、なお従前の例による。この場合において、同日から昭和五十年四月三十日までの間に終了する事業年度の所得に対する法人税に係る同条の規定の適用については、同条第一項第一号中「百分の三十」とあるのは「百分の二十八」と、「七百万円」とあるのは「六百万円」とし、同条第二項中「七百万円」とあるのは「六百万円」とする。
suppl-3491-17/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-12/par-2
The provisions of Article 42 of the New Act apply to corporation tax on income for business years of domestic corporations prescribed in paragraph (1) of that Article ending on or after May 1, 1974, and with regard to corporation tax on income for business years of those domestic corporations ending before that date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article to corporation tax on income for business years ending during the period from that date to April 30, 1975, the phrase "30 percent" in paragraph (1), item (i) of that Article is deemed to be replaced with "28 percent" and the phrase "7,000,000 yen" with "6,000,000 yen", and the phrase "7,000,000 yen" in paragraph (2) of that Article is deemed to be replaced with "6,000,000 yen".
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### 第十三条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-3491-17/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13
**第一項** 新法第四十三条第一項の表の第四号及び第五号の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供する同項に規定する特定設備等について適用し、法人が同日前に取得等をした旧法第四十三条第一項の表の第四号の設備をその事業の用に供した場合については、なお従前の例による。
suppl-3491-17/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-1
The provisions of items (iv) and (v) of the table in Article 43, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph that a corporation uses for its business after making an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) thereof on or after the Effective Date, and in the case where a corporation has used for its business the equipment referred to in item (iv) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. before that date, the provisions then in force continue to govern.
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**第二項** 新法第四十三条第一項の表の第十二号の規定は、施行日以後に同号に規定する政令で定められる工事の施行に伴う取得又は建設に係る同号の設備について適用し、同日前に旧法第四十三条第一項の表の第十一号に規定する政令で定められた工事の施行に伴う取得又は建設に係る同号の設備については、なお従前の例による。
suppl-3491-17/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-2
The provisions of item (xii) of the table in Article 43, paragraph (1) of the New Act apply to the facilities referred to in that item pertaining to an acquisition or construction on or after the Effective Date in connection with the execution of construction work specified by Cabinet Order as prescribed in that item, and with regard to the facilities referred to in item (xi) of the table in Article 43, paragraph (1) of the Former Act pertaining to an acquisition or construction before that date in connection with the execution of construction work specified by Cabinet Order as prescribed in that item, the provisions then in force continue to govern.
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**第三項** 新法第四十五条の三第一項第一号の規定は、法人の特定繊維工業構造改善臨時措置法の一部を改正する法律の施行の日以後に開始する事業年度の同号に掲げる資産の償却限度額の計算について適用し、法人の同日前に開始する事業年度の旧法第四十五条の三第一項第一号に掲げる資産の償却限度額の計算については、なお従前の例による。この場合において、同号に規定する中小企業構造改善計画を実施する者の判定その他同号の規定の適用に関し必要な事項は、政令で定める。
suppl-3491-17/art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-3
The provisions of Article 45-3, paragraph (1), item (i) of the New Act apply to the calculation of the depreciation limit of the assets listed in that item for business years of corporations commencing on or after the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Structural Improvement of Specified Textile Industries, and with regard to the calculation of the depreciation limit of the assets listed in Article 45-3, paragraph (1), item (i) of the Former Act for business years of corporations commencing before that date, the provisions then in force continue to govern. In this case, the determination of persons who implement a small and medium sized enterprise structural improvement plan prescribed in that item, and other necessary matters concerning the application of the provisions of that item, are specified by Cabinet Order.
machine translation, not official
**第四項** 新法第四十五条の三第一項第二号の規定は、法人の特定繊維工業構造改善臨時措置法の一部を改正する法律の施行の日以後に終了する事業年度の同号に掲げる資産の償却限度額の計算について適用する。ただし、法人が同日以後最初に終了する事業年度において、旧法第四十五条の三第一項第一号の規定の適用を受けることができるときは、当該事業年度については、この限りでない。
suppl-3491-17/art-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-4
The provisions of Article 45-3, paragraph (1), item (ii) of the New Act apply to the calculation of the depreciation limit of the assets listed in that item for business years of corporations ending on or after the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Structural Improvement of Specified Textile Industries; provided, however, that if a corporation may receive the application of the provisions of Article 45-3, paragraph (1), item (i) of the Former Act in the business year ending first on or after that date, this does not apply to that business year.
machine translation, not official
**第五項** 法人が昭和四十五年五月一日から昭和四十九年三月三十一日までの間に、旧法第四十六条の二第一項に規定する特定合併を行つた場合における減価償却資産の償却限度額の計算については、なお従前の例による。
suppl-3491-17/art-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-5
With regard to the calculation of the depreciation limit of depreciable assets in the case where a corporation carried out a specified merger prescribed in Article 46-2, paragraph (1) of the Former Act during the period from May 1, 1970 to March 31, 1974, the provisions then in force continue to govern.
machine translation, not official
**第六項** 法人で政令で定める事業を営むものが昭和四十九年四月一日から昭和五十一年三月三十一日までの間に、旧法第四十六条の二第一項に規定する特定合併を行つた場合には、同項中「昭和四十九年三月三十一日」とあるのは「昭和五十一年三月三十一日」と、同条第二項中「政令で定めるものを営む法人」とあるのは「昭和四十九年改正法附則第十三条第六項に規定する政令で定める事業を営む法人」と、同条第四項中「第五十一条の二」とあるのは「第五十一条」として、同条の規定の例による。
suppl-3491-17/art-13/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-6
In the case where a corporation engaged in a business specified by Cabinet Order carries out a specified merger prescribed in Article 46-2, paragraph (1) of the Former Act during the period from April 1, 1974 to March 31, 1976, the provisions of that Article are to govern, with the phrase "March 31, 1974" in that paragraph deemed to be replaced with "March 31, 1976", the phrase "a corporation engaged in a business specified by Cabinet Order" in paragraph (2) of that Article deemed to be replaced with "a corporation engaged in a business specified by Cabinet Order as prescribed in Article 13, paragraph (6) of the Supplementary Provisions of the 1974 Amendment Act", and the phrase "Article 51-2" in paragraph (4) of that Article deemed to be replaced with "Article 51".
machine translation, not official
**第七項** 前項の規定の適用がある場合における新法第五十一条の二の規定の適用については、同条第二項中「第四十三条から前条まで」とあるのは、「第四十三条から前条まで（昭和四十九年改正法附則第十三条第六項を含む。）」とする。
suppl-3491-17/art-13/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-7
With regard to the application of the provisions of Article 51-2 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 43 to the preceding Article" in paragraph (2) of that Article is deemed to be replaced with "Article 43 to the preceding Article (including Article 13, paragraph (6) of the Supplementary Provisions of the 1974 Amendment Act)".
machine translation, not official
**第八項** 法人が昭和四十一年四月一日から昭和四十九年三月三十一日までの間に取得し、又は建設した旧法第四十八条第一項に規定する耐火建築物等をその事業の用に供した場合における当該耐火建築物等の償却限度額の計算については、なお従前の例による。
suppl-3491-17/art-13/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-8
With regard to the calculation of the depreciation limit of fire-resistant buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act in the case where a corporation has used for its business those fire-resistant buildings, etc. that it acquired or constructed during the period from April 1, 1966 to March 31, 1974, the provisions then in force continue to govern.
machine translation, not official
**第九項** 法人が昭和四十九年四月一日から昭和五十一年三月三十一日までの間に取得し、又は建設する旧法第四十八条第一項に規定する耐火建築物等のうち政令で定めるものをその事業の用に供する場合については、同項中「昭和四十九年三月三十一日」とあるのは「昭和五十一年三月三十一日」と、「建築基準法第二条第七号に規定する耐火構造を有する建物その他の政令で定めるもの」とあるのは「昭和四十九年改正法附則第十三条第九項に規定する耐火建築物等のうち政令で定めるもの」として、同条の規定の例による。
suppl-3491-17/art-13/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-9
In the case where a corporation uses for its business fire-resistant buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act that are specified by Cabinet Order and that it acquires or constructs during the period from April 1, 1974 to March 31, 1976, the provisions of that Article are to govern, with the phrase "March 31, 1974" in that paragraph deemed to be replaced with "March 31, 1976", and the phrase "buildings with a fire-resistant structure prescribed in Article 2, item (vii) of the Building Standards Act and other buildings specified by Cabinet Order" deemed to be replaced with "fire-resistant buildings, etc. prescribed in Article 13, paragraph (9) of the Supplementary Provisions of the 1974 Amendment Act that are specified by Cabinet Order".
machine translation, not official
**第十項** 前項の規定の適用がある場合における新法第四十五条の三、第四十六条、第五十一条、第五十一条の二、第六十四条から第六十五条まで、第六十五条の七、第六十五条の八及び第六十七条の四の規定の適用については、新法第四十五条の三第一項、第四十六条第一項及び第五十一条第二項中「第四十七条から第四十九条まで」とあるのは「第四十七条から第四十九条まで（昭和四十九年改正法附則第十三条第九項を含む。）」と、新法第五十一条の二第二項中「第四十三条から前条まで」とあるのは「第四十三条から前条まで（昭和四十九年改正法附則第十三条第九項を含む。）」と、新法第六十四条第六項（第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七第七項（第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四第六項中「第四十七条から第五十一条まで」とあるのは「第四十七条から第五十一条まで（昭和四十九年改正法附則第十三条第九項を含む。）」とする。
suppl-3491-17/art-13/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-10
With regard to the application of the provisions of Articles 45-3, 46, 51, 51-2, 64 to 65, 65-7, 65-8 and 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "Articles 47 to 49" in Article 45-3, paragraph (1), Article 46, paragraph (1) and Article 51, paragraph (2) of the New Act is deemed to be replaced with "Articles 47 to 49 (including Article 13, paragraph (9) of the Supplementary Provisions of the 1974 Amendment Act)"; the phrase "Article 43 to the preceding Article" in Article 51-2, paragraph (2) of the New Act is deemed to be replaced with "Article 43 to the preceding Article (including Article 13, paragraph (9) of the Supplementary Provisions of the 1974 Amendment Act)"; and the phrase "Articles 47 to 51" in Article 64, paragraph (6) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6)), Article 65-7, paragraph (7) (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7)) and Article 67-4, paragraph (6) of the New Act is deemed to be replaced with "Articles 47 to 51 (including Article 13, paragraph (9) of the Supplementary Provisions of the 1974 Amendment Act)".
machine translation, not official
**第十一項** 法人が昭和四十三年四月一日から昭和四十九年三月三十一日までの間に取得し、又は建設した旧法第四十八条の二第一項に規定する原油備蓄施設をその備蓄の用に供した場合における当該原油備蓄施設の償却限度額の計算については、同項中「昭和五十年三月三十一日」とあるのは、「昭和四十九年三月三十一日」として、同条の規定の例による。
suppl-3491-17/art-13/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-11
With regard to the calculation of the depreciation limit of crude oil stockpiling facilities prescribed in Article 48-2, paragraph (1) of the Former Act in the case where a corporation has used for stockpiling those crude oil stockpiling facilities that it acquired or constructed during the period from April 1, 1968 to March 31, 1974, the provisions of that Article are to govern, with the phrase "March 31, 1975" in that paragraph deemed to be replaced with "March 31, 1974".
machine translation, not official
**第十二項** 新法第五十一条の規定は、法人が施行日以後に取得等をしてその事業の用に供する同条第一項に規定する共同利用施設について適用し、法人が同日前に取得等をした旧法第五十一条第一項又は第五十一条の二第一項に規定する共同利用施設をその事業の用に供した場合における当該共同利用施設については、なお従前の例による。
suppl-3491-17/art-13/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-12
The provisions of Article 51 of the New Act apply to jointly used facilities prescribed in paragraph (1) of that Article that a corporation uses for its business after making an acquisition, etc. thereof on or after the Effective Date, and with regard to jointly used facilities prescribed in Article 51, paragraph (1) or Article 51-2, paragraph (1) of the Former Act in the case where a corporation has used for its business those jointly used facilities for which it made an acquisition, etc. before that date, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 新法第五十二条の規定は、法人が施行日以後に同条第一項に規定する費用又は負担金を支出する場合について適用し、法人が同日前に旧法第五十二条第一項に規定する費用を支出した場合については、なお従前の例による。
suppl-3491-17/art-13/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-13
The provisions of Article 52 of the New Act apply in the case where a corporation pays the expenses or contributions prescribed in paragraph (1) of that Article on or after the Effective Date, and in the case where a corporation paid the expenses prescribed in Article 52, paragraph (1) of the Former Act before that date, the provisions then in force continue to govern.
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### 第十四条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-3491-17/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14
**第一項** 旧法第五十六条の二第一項に規定する特定組合が昭和四十一年四月一日から昭和四十九年三月三十一日までの間に同項の承認を受けた同項に規定する構造改善事業計画に従い、当該特定組合の同項に規定する組合員等が納付する同項の納付金又は当該特定組合が積み立てる中小企業構造改善準備金については、なお従前の例による。
suppl-3491-17/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-1
With regard to the payments referred to in Article 56-2, paragraph (1) of the Former Act that members, etc. of a specified association prescribed in that paragraph make, or the reserve for small and medium sized enterprise structural improvement that the specified association sets aside, in accordance with a structural improvement project plan prescribed in that paragraph for which the specified association received the approval referred to in that paragraph during the period from April 1, 1966 to March 31, 1974, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法第五十六条の三第一項に規定する特定下請組合が昭和四十五年五月一日から昭和四十九年三月三十一日までの間に同項の承認を受けた同項に規定する振興事業計画に従い、同項に規定する特定親事業者及び特定下請事業者が納付する同項の納付金又は当該特定下請組合が積み立てる下請中小企業振興準備金については、なお従前の例による。
suppl-3491-17/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-2
With regard to the payments referred to in Article 56-3, paragraph (1) of the Former Act that a specified parent business operator and specified subcontracting business operators prescribed in that paragraph make, or the reserve for promotion of subcontracting small and medium sized enterprises that the specified subcontracting association sets aside, in accordance with a promotion project plan prescribed in that paragraph for which a specified subcontracting association prescribed in that paragraph received the approval referred to in that paragraph during the period from May 1, 1970 to March 31, 1974, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第五十六条の三第一項に規定する採掘権者又は租鉱権者である法人の昭和四十九年四月一日以後最初に終了する事業年度における同条の規定の適用については、同項中「当該事業年度において」とあるのは、「当該事業年度及び当該事業年度の直前の事業年度において」とする。
suppl-3491-17/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-3
With regard to the application of the provisions of Article 56-3 of the New Act in the business year ending first on or after April 1, 1974 of a corporation that is a holder of mining rights or a holder of lease mining rights prescribed in paragraph (1) of that Article, the phrase "in that business year" in that paragraph is deemed to be replaced with "in that business year and the business year immediately preceding that business year".
machine translation, not official
**第四項** 新法第五十六条の十一第一項に規定する証券業を営む法人の昭和四十九年四月一日から昭和五十一年三月三十一日までの間に開始する事業年度における同条の規定の適用については、同項第一号中「百分の五十」とあるのは「百分の六十」と、同項第二号中「百分の二十」とあるのは「百分の二十五」とする。
suppl-3491-17/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-4
With regard to the application of the provisions of Article 56-11 of the New Act in business years commencing during the period from April 1, 1974 to March 31, 1976 of a corporation engaged in the securities business prescribed in paragraph (1) of that Article, the phrase "50 percent" in item (i) of that paragraph is deemed to be replaced with "60 percent", and the phrase "20 percent" in item (ii) of that paragraph is deemed to be replaced with "25 percent".
machine translation, not official
**第五項** 新法第五十六条の十二の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-3491-17/art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-5
The provisions of Article 56-12 of the New Act apply to corporation tax for business years of corporations ending on or after the Effective Date, and with regard to corporation tax for business years of corporations that ended before that date, the provisions then in force continue to govern.
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### 第十五条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
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suppl-3491-17/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-15
**第一項** 新法第六十四条、第六十五条の三、第六十五条の四及び第六十五条の六の規定は、法人が昭和四十九年一月一日以後に行うこれらの規定に該当する資産の譲渡（新法第六十四条第二項の規定により収用等による譲渡があつたものとみなされる行為を含む。）に係る法人税について適用し、法人が同日前に行つた当該資産の譲渡に係る法人税については、なお従前の例による。
suppl-3491-17/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-15/par-1
The provisions of Articles 64, 65-3, 65-4 and 65-6 of the New Act apply to corporation tax pertaining to a transfer of assets falling under those provisions that a corporation carries out on or after January 1, 1974 (including an act deemed to be a transfer by expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the New Act), and with regard to corporation tax pertaining to such a transfer of assets that a corporation carried out before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第六十三条、第六十五条の五及び第六十五条の七から第六十五条の九までの規定は、法人が施行日以後に行うこれらの規定に該当する資産の譲渡に係る法人税について適用し、法人が同日前に行つた当該資産の譲渡に係る法人税については、なお従前の例による。
suppl-3491-17/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-15/par-2
The provisions of Article 63, Article 65-5 and Articles 65-7 to 65-9 of the New Act apply to corporation tax pertaining to a transfer of assets falling under those provisions that a corporation carries out on or after the Effective Date, and with regard to corporation tax pertaining to such a transfer of assets that a corporation carried out before that date, the provisions then in force continue to govern.
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### 第十六条（合併の場合の清算所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Liquidation Income in the Case of Mergers
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suppl-3491-17/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-16
**第一項** 旧法第六十六条第一項第八号に規定する卸売市場整備基本方針が定められた日から二年以内に同号に規定する認定を受けた法人が合併をした場合における清算所得に対する法人税については、なお従前の例による。
suppl-3491-17/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-16/par-1
With regard to corporation tax on liquidation income in the case where a corporation that received the certification prescribed in Article 66, paragraph (1), item (viii) of the Former Act within two years from the date on which the basic policy for improvement of wholesale markets prescribed in that item was established has carried out a merger, the provisions then in force continue to govern.
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### 第十七条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
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suppl-3491-17/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-17
**第一項** 新法第六十六条の五の規定は、法人が施行日以後に取得し、又は製作する同条第一項に規定する試験研究用資産について適用し、法人が同日前に取得し、又は製作した旧法第六十六条の五第一項に規定する試験研究用資産については、なお従前の例による。
suppl-3491-17/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-17/par-1
The provisions of Article 66-5 of the New Act apply to assets for experimental research prescribed in paragraph (1) of that Article that a corporation acquires or manufactures on or after the Effective Date, and with regard to assets for experimental research prescribed in Article 66-5, paragraph (1) of the Former Act that a corporation acquired or manufactured before that date, the provisions then in force continue to govern.
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### 第十八条（法人の転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Subsidies, etc. for Business Conversion or Discontinuation Received by Corporations
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suppl-3491-17/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-18
**第一項** 新法第六十七条の四の規定は、法人が施行日以後に同条第一項に規定する転廃業助成金等の交付を受ける場合について適用し、法人が同日前に旧法第六十七条の四第一項に規定する転廃業助成金等の交付を受けた場合については、なお従前の例による。
suppl-3491-17/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-18/par-1
The provisions of Article 67-4 of the New Act apply in the case where a corporation receives a subsidy, etc. for business conversion or discontinuation prescribed in paragraph (1) of that Article on or after the Effective Date, and in the case where a corporation received a subsidy, etc. for business conversion or discontinuation prescribed in Article 67-4, paragraph (1) of the Former Act before that date, the provisions then in force continue to govern.
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### 第十九条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-3491-17/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-19
**第一項** 新法第七十七条第一項の規定は、施行日以後に行われる同項に規定する交換により取得する土地の所有権の移転の登記に係る登録免許税について適用し、同日前に行われた旧法第七十七条第一項に規定する交換により取得した土地の当該登記に係る登録免許税については、なお従前の例による。
suppl-3491-17/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-19/par-1
The provisions of Article 77, paragraph (1) of the New Act apply to registration and license tax pertaining to a registration of transfer of ownership of land acquired through an exchange prescribed in that paragraph that is carried out on or after the Effective Date, and with regard to registration and license tax pertaining to such a registration for land acquired through an exchange prescribed in Article 77, paragraph (1) of the Former Act that was carried out before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第七十八条の三第二項の規定は、同項の政令で定める組合員又は所属員が施行日以後に受ける同項に規定する登記に係る登録免許税について適用し、これらの者が同日前に受けた旧法第七十八条の三第二項に規定する登記に係る登録免許税については、なお従前の例による。
suppl-3491-17/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-19/par-2
The provisions of Article 78-3, paragraph (2) of the New Act apply to registration and license tax pertaining to a registration prescribed in that paragraph that members or affiliated members specified by Cabinet Order referred to in that paragraph obtain on or after the Effective Date, and with regard to registration and license tax pertaining to a registration prescribed in Article 78-3, paragraph (2) of the Former Act that those persons obtained before that date, the provisions then in force continue to govern.
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**第三項** 卸売市場法（昭和四十六年法律第三十五号）第四条に規定する卸売市場整備基本方針が定められた日から二年を経過する日までの間にされた同法第七十三条第一項の規定による認定に係る旧法第八十一条第一項各号に掲げる事項についての登記で当該認定があつた日から一年以内に受けるものに係る登録免許税については、なお従前の例による。
suppl-3491-17/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-19/par-3
With regard to registration and license tax pertaining to a registration of the matters listed in the items of Article 81, paragraph (1) of the Former Act in relation to a certification under the provisions of Article 73, paragraph (1) of the Wholesale Market Act (Act No. 35 of 1971) given during the period until the day on which two years have elapsed from the date on which the basic policy for improvement of wholesale markets prescribed in Article 4 of that Act was established, where the registration is obtained within one year from the date of the certification, the provisions then in force continue to govern.
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**第四項** 旧法第八十一条第二項に規定する特定合併に係る同条第一項第二号又は第四号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-3491-17/art-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-19/par-4
With regard to registration and license tax pertaining to a registration of the matters listed in Article 81, paragraph (1), item (ii) or (iv) of the Former Act in relation to a specified merger prescribed in paragraph (2) of that Article, the provisions then in force continue to govern.
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### 第二十条（揮発油税及び地方道路税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gasoline Tax and Local Road Tax
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suppl-3491-17/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20
**第一項** 次の表の上欄に掲げる法律又は条約の規定により揮発油税及び地方道路税の免除を受けて施行日前に揮発油の製造場から移出され、又は保税地域から引き取られた揮発油について、同日以後に同表の下欄に掲げる法律の規定に該当することとなつた場合における揮発油税及び地方道路税の税額については、新法第八十九条の規定を適用する。
免除の規定 追徴の規定
揮発油税法第十四条の二第一項 同法第十四条の二第七項
揮発油税法第十六条の四第一項 同法第十六条の四第三項
輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 同法第十一条第三項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 同法第十二条第三項
輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 同法第十三条第三項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項
租税特別措置法第九十条の二第一項 同法第九十条の二第二項において準用する揮発油税法第十四条の二第七項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第十条第一項（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第十条第二項又は第十一条第二項（これらの規定を日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第三条第二項において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互防衛援助協定第六条 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条
suppl-3491-17/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-1
With regard to the amounts of gasoline tax and local road tax in the case where gasoline that was shipped out of a gasoline manufacturing site or taken out of a bonded area before the Effective Date with exemption from gasoline tax and local road tax under the provisions of the Acts or treaties listed in the left-hand column of the following table comes to fall under the provisions of the Acts listed in the right-hand column of the table on or after that date, the provisions of Article 89 of the New Act apply.
Provisions on exemption Provisions on additional collection
Article 14-2, paragraph (1) of the Gasoline Tax Act Article 14-2, paragraph (7) of that Act
Article 16-4, paragraph (1) of the Gasoline Tax Act Article 16-4, paragraph (3) of that Act
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) Article 11, paragraph (3) of that Act
Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (3) of that Act
Article 13, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (3) of that Act
Article 90-2, paragraph (1) of the Act on Special Measures Concerning Taxation Article 14-2, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to Article 90-2, paragraph (2) of that Act
Article 10, paragraph (1) of the Act on Temporary Special Provisions for the Income Tax Act, etc. Incidental to the Implementation of the Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America, Regarding Facilities and Areas and the Status of United States Armed Forces in Japan (Act No. 111 of 1952) (including as applied mutatis mutandis pursuant to Article 3, paragraph (1) of the Act on Temporary Special Provisions for the Income Tax Act, etc. Incidental to the Implementation of the Agreement Regarding the Status of the United Nations Forces in Japan (Act No. 149 of 1954)) Article 10, paragraph (2) or Article 11, paragraph (2) of the Act on Temporary Special Provisions for the Income Tax Act, etc. Incidental to the Implementation of the Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America, Regarding Facilities and Areas and the Status of United States Armed Forces in Japan (including as applied mutatis mutandis pursuant to Article 3, paragraph (2) of the Act on Temporary Special Provisions for the Income Tax Act, etc. Incidental to the Implementation of the Agreement Regarding the Status of the United Nations Forces in Japan)
Article 7 of the Act on Temporary Special Provisions for the Customs Act, etc. Incidental to the Implementation of the Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America, Regarding Facilities and Areas and the Status of United States Armed Forces in Japan (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions for the Income Tax Act, etc. Incidental to the Implementation of the Agreement Regarding the Status of the United Nations Forces in Japan) Article 8 of the Act on Temporary Special Provisions for the Customs Act, etc. Incidental to the Implementation of the Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America, Regarding Facilities and Areas and the Status of United States Armed Forces in Japan (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions for the Income Tax Act, etc. Incidental to the Implementation of the Agreement Regarding the Status of the United Nations Forces in Japan)
Article 6 of the Mutual Defense Assistance Agreement between Japan and the United States of America Article 2 of the Act on Temporary Special Provisions for the Customs Act, etc. Incidental to the Implementation of the Mutual Defense Assistance Agreement between Japan and the United States of America (Act No. 112 of 1954)
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**第二項** 施行日前に揮発油の製造場から移出された揮発油で、揮発油税法第十四条第三項（同法第十五条第三項及び第十六条の三第三項並びに租税特別措置法第九十条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る期限が同日以後に到来するものに限る。）について、当該期限までに揮発油税法第十四条第三項に規定する書類が提出されなかつた場合における当該揮発油に係る揮発油税及び地方道路税の税額については、新法第八十九条の規定を適用する。
suppl-3491-17/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-2
With regard to the amounts of gasoline tax and local road tax on gasoline that was shipped out of a gasoline manufacturing site before the Effective Date and that is subject to the notification or approval under Article 14, paragraph (3) of the Gasoline Tax Act (including as applied mutatis mutandis pursuant to Article 15, paragraph (3) and Article 16-3, paragraph (3) of that Act and Article 90, paragraph (3) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) (limited to gasoline for which the time limit pertaining to the notification or approval arrives on or after that date), in the case where the documents prescribed in Article 14, paragraph (3) of the Gasoline Tax Act have not been submitted by that time limit, the provisions of Article 89 of the New Act apply.
machine translation, not official
**第三項** この法律の施行の際揮発油の製造場及び保税地域以外の場所（沖縄県の区域内の場所を除く。）で揮発油（揮発油税法第十六条第一項又は第十六条の二第一項の規定の適用を受けるものを除く。）を所持する揮発油の製造者又は販売業者がある場合において、その数量（二以上の場所で所持する場合には、その合計数量）が五キロリットル以上であるときは、当該揮発油については、その者が揮発油の製造者でないときはこれを揮発油の製造者とみなし、施行日に当該揮発油をその製造場から移出したものとみなして、一キロリットルにつき、四千九百円の揮発油税及び九百円の地方道路税を課する。
suppl-3491-17/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-3
If, at the time this Act comes into effect, there is a gasoline manufacturer or seller who possesses gasoline (excluding gasoline to which the provisions of Article 16, paragraph (1) or Article 16-2, paragraph (1) of the Gasoline Tax Act apply) at a place other than a gasoline manufacturing site or a bonded area (excluding places within the area of Okinawa Prefecture), and the quantity of that gasoline (or, if the person possesses it at two or more places, the total quantity) is 5 kiloliters or more, then with regard to that gasoline, the person, if not a gasoline manufacturer, is deemed to be a gasoline manufacturer, the gasoline is deemed to have been shipped out of the person's manufacturing site on the Effective Date, and gasoline tax of 4,900 yen and local road tax of 900 yen per kiloliter are imposed.
machine translation, not official
**第四項** 前項の場合においては、税務署長は、揮発油税にあわせて地方道路税を徴収する。この場合において、税務署長は、その所轄区域内に所在する同一人の貯蔵場所にある揮発油に係る揮発油税額及び地方道路税額を合算し、当該合算した額の揮発油税及び地方道路税を、昭和四十九年五月から九月までの各月に等分して、それぞれその月の末日を納期限として、徴収する。
suppl-3491-17/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-4
In the case referred to in the preceding paragraph, the district director collects local road tax together with gasoline tax. In this case, the district director is to aggregate the amount of gasoline tax and the amount of local road tax on gasoline held at storage places of the same person located within the district under the district director's jurisdiction, and collect the gasoline tax and local road tax of that aggregated amount by dividing it equally among the months from May to September 1974, with the last day of each month as the due date for payment.
machine translation, not official
**第五項** 第三項の規定による揮発油税及び地方道路税については、地方道路税法第七条第二項、第九条第二項、第十条第一項、第十二条第三項及び第十三条第一項中「二百八十七分の四十四」とあるのは「五十八分の九」と、「二百八十七分の二百四十三」とあるのは「五十八分の四十九」として、これらの規定を適用する。
suppl-3491-17/art-20/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-5
With regard to gasoline tax and local road tax under the provisions of paragraph (3), the provisions of Article 7, paragraph (2), Article 9, paragraph (2), Article 10, paragraph (1), Article 12, paragraph (3) and Article 13, paragraph (1) of the Local Road Tax Act apply, with the phrase "44/287" in those provisions deemed to be replaced with "9/58", and the phrase "243/287" deemed to be replaced with "49/58".
machine translation, not official
**第六項** 第三項に規定する者は、同項の規定に該当する揮発油の貯蔵場所並びに当該場所ごとの当該揮発油の所持数量及び課税標準数量（当該所持数量から揮発油税法第八条第一項の規定により控除される数量を控除した数量をいう。）を記載した申告書を、施行日から一月以内に、その貯蔵場所の所在地の所轄税務署長に提出しなければならない。
suppl-3491-17/art-20/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-6
The person prescribed in paragraph (3) must submit a return stating the storage places of the gasoline falling under the provisions of that paragraph, and the quantity of that gasoline possessed and the tax basis quantity (meaning the quantity obtained by deducting from that quantity possessed the quantity deducted pursuant to the provisions of Article 8, paragraph (1) of the Gasoline Tax Act) for each of those places, to the district director of the tax office with jurisdiction over the location of the storage places within one month from the Effective Date.
machine translation, not official
**第七項** 次の各号に掲げる場合において、当該各号に掲げる揮発油の製造者が、政令で定めるところにより、当該揮発油が第三項の規定による揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものであることにつき、当該揮発油のもどし入れ又は移入に係る揮発油の製造場の所在地の所轄税務署長の確認を受けたときは、当該揮発油税額及び地方道路税額は、揮発油税法第十七条及び地方道路税法第九条の規定に準じて、当該揮発油につき当該揮発油の製造者が納付した、又は納付すべき揮発油税額及び地方道路税額（第二号に該当する場合には、同号に規定する他の揮発油の製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべき揮発油税額及び地方道路税額）にあわせて、その者に係る揮発油税額及び地方道路税額から控除し、又はその者に還付する。
suppl-3491-17/art-20/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-7
In the cases listed in the following items, if the gasoline manufacturer set forth in the respective items has, pursuant to the provisions of Cabinet Order, obtained confirmation from the district director of the tax office with jurisdiction over the location of the gasoline manufacturing site into which the gasoline was returned or brought that the amount of gasoline tax and the amount of local road tax under the provisions of paragraph (3) have been collected, or are to be collected, on that gasoline, that amount of gasoline tax and amount of local road tax are, in accordance with the provisions of Article 17 of the Gasoline Tax Act and Article 9 of the Local Road Tax Act, deducted from the amount of gasoline tax and the amount of local road tax of that person, or refunded to that person, together with the amount of gasoline tax and the amount of local road tax that the gasoline manufacturer has paid or is to pay on that gasoline (in the case falling under item (ii), the amount of gasoline tax and the amount of local road tax that have been paid or are to be paid on shipment out of the other gasoline manufacturing site prescribed in that item, or that have been paid or are to be paid, or have been collected or are to be collected, on taking out of a bonded area):
machine translation, not official
**一** 揮発油の製造者がその製造場から移出した揮発油で、第三項の規定により揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものが当該製造場にもどし入れられた場合 同項の規定の適用がないものとした場合における当該揮発油の製造者
suppl-3491-17/art-20/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-7/item-1
where gasoline that a gasoline manufacturer has shipped out of its manufacturing site and on which the amount of gasoline tax and the amount of local road tax have been collected, or are to be collected, pursuant to the provisions of paragraph (3) has been returned into that manufacturing site: the manufacturer of that gasoline as it would be if the provisions of that paragraph did not apply;
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**二** 前号に該当する場合を除き、揮発油の製造者が、他の揮発油の製造場から移出され、又は保税地域から引き取られた揮発油で第三項の規定により揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものを揮発油の製造場に移入し、当該揮発油をその移入した製造場から更に移出した場合 当該揮発油の製造者
suppl-3491-17/art-20/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-7/item-2
except in the case falling under the preceding item, where a gasoline manufacturer has brought into a gasoline manufacturing site gasoline that was shipped out of another gasoline manufacturing site or taken out of a bonded area and on which the amount of gasoline tax and the amount of local road tax have been collected, or are to be collected, pursuant to the provisions of paragraph (3), and has further shipped that gasoline out of the manufacturing site into which it was brought: that gasoline manufacturer.
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### 第二十二条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-3491-17/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-22
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律（次項において「改正後の昭和四十八年改正法」という。）附則第三条第三項及び第四項の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第三項に規定する減価償却資産をその事業の用に供する場合について適用し、個人が同日前に取得又は製作若しくは建設をした当該減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3491-17/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-22/par-1
The provisions of Article 3, paragraphs (3) and (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the preceding Article (referred to as the "1973 Amendment Act as Amended" in the following paragraph) apply in the case where an individual uses for the individual's business depreciable assets prescribed in paragraph (3) of that Article that the individual acquires, manufactures or constructs on or after the Effective Date, and in the case where an individual has used for the individual's business such depreciable assets that the individual acquired, manufactured or constructed before that date, the provisions then in force continue to govern.
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**第二項** 改正後の昭和四十八年改正法附則第十一条第四項及び第五項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第四項に規定する減価償却資産をその事業の用に供する場合について適用し、法人が同日前に取得又は製作若しくは建設をした当該減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3491-17/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-22/par-2
The provisions of Article 11, paragraphs (4) and (5) of the Supplementary Provisions of the 1973 Amendment Act as Amended apply in the case where a corporation provides for use in its business depreciable assets prescribed in paragraph (4) of that Article that it acquires, or manufactures or constructs, on or after the Effective Date, and in the case where a corporation has provided for use in its business such depreciable assets that it acquired, or manufactured or constructed, before that date, the provisions then in force continue to govern.
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## 附 則 昭和四九年五月一日法律第三九号
suppl-3491-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-39 · https://japanlaw.org/l/332AC0000000026/suppl-3491-39
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3491-39/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-39/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-39/art-1
**第一項** この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
suppl-3491-39/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-39/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-39/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 昭和四九年六月一日法律第六七号
suppl-3491-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-67 · https://japanlaw.org/l/332AC0000000026/suppl-3491-67
**第一項** この法律は、公布の日から起算して一年をこえない範囲内において政令で定める日から施行する。
suppl-3491-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-67/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation.
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## 附 則 昭和四九年六月一日法律第六九号
suppl-3491-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-69 · https://japanlaw.org/l/332AC0000000026/suppl-3491-69
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3491-69/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-69/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-69/art-1
**第一項** この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。
suppl-3491-69/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-69/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-69/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 昭和四九年六月二五日法律第九二号
suppl-3491-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-92 · https://japanlaw.org/l/332AC0000000026/suppl-3491-92
### 第一条（施行期日） — Effective Date
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suppl-3491-92/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-92/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-92/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-3491-92/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-92/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-92/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 昭和四九年六月二七日法律第一〇一号
suppl-3491-101 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-101 · https://japanlaw.org/l/332AC0000000026/suppl-3491-101
**第一項** この法律は、公布の日から施行する。
suppl-3491-101/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-101/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和五〇年三月三一日法律第一五号
suppl-3501-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-15 · https://japanlaw.org/l/332AC0000000026/suppl-3501-15
**第一項** この法律は、昭和五十年四月一日から施行する。
suppl-3501-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-15/par-1
This Act comes into effect on April 1, 1975.
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## 附 則 昭和五〇年三月三一日法律第一六号
suppl-3501-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3501-16/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1
**第一項** この法律は、昭和五十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に掲げる日から施行する。
suppl-3501-16/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1
This Act comes into effect on April 1, 1975; provided, however, that the provisions listed in the following items come into effect on the dates listed respectively in those items:
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**一** 次に掲げる規定 中小企業近代化促進法の一部を改正する法律（昭和五十年法律第五十一号）の施行の日
suppl-3501-16/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-1
the following provisions: the day on which the Act Partially Amending the Act on Promotion of Modernization of Small and Medium-Sized Enterprises (Act No. 51 of 1975) comes into effect;
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**イ** 第十六条の二、第十八条第一項、第五十一条の二、第五十二条第一項及び第六十六条の五第一項の改正規定並びに附則第二十九条中第二十一条の改正規定
suppl-3501-16/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-1/sub-1
the provisions amending Article 16-2, Article 18, paragraph (1), Article 51-2, Article 52, paragraph (1) and Article 66-5, paragraph (1), and the provisions in Article 29 of the Supplementary Provisions amending Article 21;
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**ロ** 第十三条の二第一項、第四十五条の三第一項、第六十六条第一項第二号、第六十六条の三及び第八十一条の改正規定（「昭和五十年三月三十一日」を改める部分を除く。）
suppl-3501-16/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-1/sub-2
the provisions amending Article 13-2, paragraph (1), Article 45-3, paragraph (1), Article 66, paragraph (1), item (ii), Article 66-3 and Article 81 (excluding the parts amending "March 31, 1975");
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**二** 次に掲げる規定 都市再開発法の一部を改正する法律（昭和五十年法律第六十六号）の施行の日
suppl-3501-16/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-2
the following provisions: the day on which the Act Partially Amending the Urban Renewal Act (Act No. 66 of 1975) comes into effect;
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**イ** 第三十三条第一項第一号及び第三号の二、第三十三条の三第二項及び第三項、第三十三条の六第一項並びに第六十四条第一項第三号の二の改正規定並びに第三十三条の四第一項の改正規定（同項各号の改正規定を除く。）及び第六十五条第五項の改正規定（「第一項第三号」及び「次条第一項、第二項及び第七項」を改める部分を除く。）
suppl-3501-16/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-2/sub-1
the provisions amending Article 33, paragraph (1), items (i) and (iii)-2, Article 33-3, paragraphs (2) and (3), Article 33-6, paragraph (1) and Article 64, paragraph (1), item (iii)-2, the provisions amending Article 33-4, paragraph (1) (excluding the provisions amending the items of that paragraph), and the provisions amending Article 65, paragraph (5) (excluding the parts amending "paragraph (1), item (iii)" and "paragraphs (1), (2) and (7) of the following Article");
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**ロ** 第三十四条第二項第一号及び第六十五条の三第一項第一号の改正規定中第一種市街地再開発事業に係る部分
suppl-3501-16/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-2/sub-2
the parts of the provisions amending Article 34, paragraph (2), item (i) and Article 65-3, paragraph (1), item (i) that concern type 1 urban redevelopment projects;
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**ハ** 第三十四条の二第二項に三号を加える改正規定中同項第十二号に係る部分及び第六十五条の四第一項に三号を加える改正規定中同項第十二号に係る部分のうち、都市再開発法第七条の六第三項に係るもの並びに第六十五条第一項に二号を加える改正規定中同項第五号に係る部分のうち第二種市街地再開発事業に係るもの
suppl-3501-16/art-1/par-1/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-2/sub-3
of the part concerning item (xii) of Article 34-2, paragraph (2) in the provisions adding three items to that paragraph and the part concerning item (xii) of Article 65-4, paragraph (1) in the provisions adding three items to that paragraph, the portions concerning Article 7-6, paragraph (3) of the Urban Renewal Act, and, of the part concerning item (v) of Article 65, paragraph (1) in the provisions adding two items to that paragraph, the portion concerning type 2 urban redevelopment projects;
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**三** 次に掲げる規定 大都市地域における住宅地等の供給の促進に関する特別措置法の施行の日
suppl-3501-16/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-3
the following provisions: the day on which the Act on Special Measures concerning Promotion of Supply of Housing Lands, etc. in Urban Districts comes into effect;
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**イ** 第六十五条第一項各号列記以外の部分の改正規定及び同条第二項第一号の改正規定
suppl-3501-16/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-3/sub-1
the provisions amending the part of Article 65, paragraph (1) other than its items, and the provisions amending paragraph (2), item (i) of that Article;
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**ロ** 第三十三条第一項第三号、第三十四条第二項第一号、第六十四条第一項第三号及び第六十五条の三第一項第一号の改正規定中住宅街区整備事業に係る部分並びに第三十三条の三第一項の改正規定中住宅街区整備事業及び大都市地域住宅地供給促進法第二十一条第一項に係る部分
suppl-3501-16/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-3/sub-2
the parts of the provisions amending Article 33, paragraph (1), item (iii), Article 34, paragraph (2), item (i), Article 64, paragraph (1), item (iii) and Article 65-3, paragraph (1), item (i) that concern residential block improvement projects, and the parts of the provisions amending Article 33-3, paragraph (1) that concern residential block improvement projects and Article 21, paragraph (1) of the Urban Districts Housing Land Supply Promotion Act;
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**ハ** 第三十四条の二第二項に三号を加える改正規定中同項第十二号に係る部分及び第六十五条の四第一項に三号を加える改正規定中同項第十二号に係る部分のうち、大都市地域住宅地供給促進法第八条第三項及び第二十一条第一項に係るもの並びに第六十五条第一項に二号を加える改正規定中同項第四号に係る部分のうち住宅街区整備事業に係るもの
suppl-3501-16/art-1/par-1/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-3/sub-3
of the part concerning item (xii) of Article 34-2, paragraph (2) in the provisions adding three items to that paragraph and the part concerning item (xii) of Article 65-4, paragraph (1) in the provisions adding three items to that paragraph, the portions concerning Article 8, paragraph (3) and Article 21, paragraph (1) of the Urban Districts Housing Land Supply Promotion Act, and, of the part concerning item (iv) of Article 65, paragraph (1) in the provisions adding two items to that paragraph, the portion concerning residential block improvement projects;
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**四** 次に掲げる規定 農業振興地域の整備に関する法律の一部を改正する法律（昭和五十年法律第三十九号）の施行の日
suppl-3501-16/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-4
the following provisions: the day on which the Act Partially Amending the Act on Establishment of Agricultural Promotion Regions (Act No. 39 of 1975) comes into effect;
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**イ** 第三十四条の三第二項第一号の改正規定及び第七十七条の四の改正規定（「五年」を改める部分を除く。）
suppl-3501-16/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-4/sub-1
the provisions amending Article 34-3, paragraph (2), item (i) and the provisions amending Article 77-4 (excluding the part amending "five years");
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**ロ** 第三十三条の二第一項第二号及び第六十五条第一項第二号の改正規定中農業振興地域の整備に関する法律第十三条の二第一項に係る部分
suppl-3501-16/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-4/sub-2
the parts of the provisions amending Article 33-2, paragraph (1), item (ii) and Article 65, paragraph (1), item (ii) that concern Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions;
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**ハ** 第三十四条の三第二項に二号を加える改正規定中同項第六号に係る部分
suppl-3501-16/art-1/par-1/item-4/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-4/sub-3
the part concerning item (vi) of Article 34-3, paragraph (2) in the provisions adding two items to that paragraph.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3501-16/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和五十年分以後の所得税について適用し、昭和四十九年分以前の所得税については、なお従前の例による。
suppl-3501-16/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-2/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1975 and subsequent years, and with regard to income tax for 1974 and earlier years, the provisions then in force continue to govern.
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### 第三条（利子所得に関する経過措置） — Transitional Measures Concerning Interest Income
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suppl-3501-16/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-3
**第一項** 昭和五十年三月三十一日までに支払を受けるべき改正前の租税特別措置法（以下「旧法」という。）第三条第一項又は第三条の三第一項に規定する利子所得については、なお従前の例による。
suppl-3501-16/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-3/par-1
With regard to interest income prescribed in Article 3, paragraph (1) or Article 3-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that is to be received by March 31, 1975, the provisions then in force continue to govern.
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**第二項** 新法第七条の規定は、内国法人がこの法律の施行の日（以下「施行日」という。）以後に発行する同条に規定する外貨債の利子について適用し、内国法人が施行日前に発行した旧法第七条に規定する外貨債の利子については、なお従前の例による。
suppl-3501-16/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-3/par-2
The provisions of Article 7 of the New Act apply to interest on foreign currency denominated bonds prescribed in that Article that a domestic corporation issues on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to interest on foreign currency denominated bonds prescribed in Article 7 of the Former Act that a domestic corporation issued before the Effective Date, the provisions then in force continue to govern.
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### 第四条（配当所得に関する経過措置） — Transitional Measures Concerning Dividend Income
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suppl-3501-16/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-4
**第一項** 昭和五十年三月三十一日までに支払を受けるべき旧法第八条の二第一項に規定する配当所得及び旧法第八条の四第一項に規定する配当所得については、なお従前の例による。
suppl-3501-16/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-4/par-1
With regard to dividend income prescribed in Article 8-2, paragraph (1) of the Former Act and dividend income prescribed in Article 8-4, paragraph (1) of the Former Act that is to be received by March 31, 1975, the provisions then in force continue to govern.
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### 第五条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Individuals
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suppl-3501-16/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-5
**第一項** 新法第十一条第一項の表の第一号、第四号及び第六号並びに新法第十一条の二第一項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供する新法第十一条第一項に規定する特定設備等又は新法第十一条の二第一項に規定する公害防止施設について適用し、個人が施行日前に取得等をした旧法第十一条第一項に規定する特定設備等又は旧法第十一条の二第一項に規定する公害防止施設をその事業の用に供した場合については、なお従前の例による。
suppl-3501-16/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-5/par-1
The provisions of items (i), (iv) and (vi) of the table in Article 11, paragraph (1) of the New Act and of Article 11-2, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in Article 11, paragraph (1) of the New Act or pollution control facilities prescribed in Article 11-2, paragraph (1) of the New Act for which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which the individual provides for use in the individual's business, and in the case where an individual has provided for use in the individual's business specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act or pollution control facilities prescribed in Article 11-2, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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### 第六条（個人の価格変動準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Price Fluctuations of Individuals
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suppl-3501-16/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-6
**第一項** 新法第十九条第一項に規定する個人で昭和四十九年十二月三十一日において旧法第十九条第一項（附則第二十三条の規定による改正前の租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号。以下「改正前の昭和四十八年改正法」という。）附則第四条第二項を含む。）の価格変動準備金の金額のうち旧法第十九条第一項第一号の規定に係るものとして政令で定めるところにより計算した金額（以下この条において「特別価格変動準備金の金額」という。）を有するもの（租税特別措置法の一部を改正する法律（昭和五十一年法律第五号。以下「昭和五十一年改正法」という。）附則第四条第一項又は第二項の規定の適用を受けたものを除く。）の昭和五十年分及び昭和五十一年分の所得税に係る昭和五十一年改正法による改正後の租税特別措置法第十九条第一項の規定の適用については、同項の規定により計算した金額は、同項の規定にかかわらず、当該金額と特別価格変動準備金の金額の三分の二（昭和五十一年分の所得税にあつては、三分の一）に相当する金額との合計額とする。
suppl-3501-16/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-6/par-1
With regard to the application, to income tax for 1975 and 1976 of an individual prescribed in Article 19, paragraph (1) of the New Act who, as of December 31, 1974, holds, out of the amount of the reserve for price fluctuations under Article 19, paragraph (1) of the Former Act (including Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973) prior to the amendment by Article 23 of the Supplementary Provisions (hereinafter referred to as the "1973 Amendment Act Before the Amendment")), the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to the provisions of Article 19, paragraph (1), item (i) of the Former Act (hereinafter referred to as the "amount of the special reserve for price fluctuations" in this Article) (excluding an individual to whom the provisions of Article 4, paragraph (1) or (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 5 of 1976; hereinafter referred to as the "1976 Amendment Act") have been applied), of the provisions of Article 19, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the 1976 Amendment Act, notwithstanding the provisions of that paragraph, the amount calculated under the provisions of that paragraph is to be the total of that amount and the amount equivalent to two-thirds (or one-third, for income tax for 1976) of the amount of the special reserve for price fluctuations.
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### 第七条（老年者年金特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Pensions of Elderly Persons
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suppl-3501-16/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-7
**第一項** 新法第二十九条の二第三項第二号の規定は、施行日以後に支払うべき同号に規定する公的年金等（以下この条において「公的年金等」という。）について適用し、施行日前に支払うべき公的年金等については、なお従前の例による。
suppl-3501-16/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-7/par-1
The provisions of Article 29-2, paragraph (3), item (ii) of the New Act apply to public pensions or retirement packages prescribed in that item (hereinafter referred to as "public pension or retirement package" in this Article) that are to be paid on or after the Effective Date, and with regard to public pensions or retirement packages that are to be paid before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第二十九条の二第三項第三号の規定は、昭和五十年中に支払うべき公的年金等でその最後に支払をする日が施行日以後である場合について適用し、その最後に支払をする日が施行日前である場合については、なお従前の例による。
suppl-3501-16/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-7/par-2
The provisions of Article 29-2, paragraph (3), item (iii) of the New Act apply in the case where the last day of payment of public pensions or retirement packages that are to be paid during 1975 falls on or after the Effective Date, and in the case where that last day of payment falls before the Effective Date, the provisions then in force continue to govern.
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### 第八条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-3501-16/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-8
**第一項** 新法第三十七条の四の規定は、個人が施行日以後に同条の規定に該当する交換をする場合について適用し、個人が施行日前に旧法第三十七条の四の規定に該当する交換をした場合については、なお従前の例による。
suppl-3501-16/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-8/par-1
The provisions of Article 37-4 of the New Act apply in the case where an individual carries out an exchange falling under the provisions of that Article on or after the Effective Date, and in the case where an individual carried out an exchange falling under the provisions of Article 37-4 of the Former Act before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第三十九条第一項の規定は、昭和五十年一月一日以後に開始した同項に規定する相続又は遺贈により取得した財産の譲渡をした場合について適用し、同日前に開始した当該相続又は遺贈により取得した財産の譲渡をした場合については、なお従前の例による。
suppl-3501-16/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-8/par-2
The provisions of Article 39, paragraph (1) of the New Act apply in the case where property acquired through an inheritance or bequest prescribed in that paragraph that commenced on or after January 1, 1975 has been transferred, and in the case where property acquired through such an inheritance or bequest that commenced before that date has been transferred, the provisions then in force continue to govern.
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**第三項** 附則第二十条第二項の規定によりなおその効力を有することとされる旧法第七十条の四第十項の許可を受けて財産を物納した場合については、旧法第四十条の三の規定の例による。
suppl-3501-16/art-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-8/par-3
In the case where property has been paid in kind with the permission under Article 70-4, paragraph (10) of the Former Act, which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions, the provisions of Article 40-3 of the Former Act are to govern.
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### 第九条（償還差益に対する分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Redemption Gains
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suppl-3501-16/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-9
**第一項** 昭和五十年三月三十一日までに発行された旧法第四十一条の十二第一項に規定する割引債について支払を受けるべき同項に規定する償還差益については、なお従前の例による。
suppl-3501-16/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-9/par-1
With regard to redemption gains prescribed in Article 41-12, paragraph (1) of the Former Act that are to be received on discount bonds prescribed in that paragraph issued by March 31, 1975, the provisions then in force continue to govern.
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### 第十条（船舶の貸付けに係る国内源泉所得に対する源泉徴収の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Withholding at the Source to Domestic Source Income from the Lease of Ships
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suppl-3501-16/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-10
**第一項** 昭和四十六年四月一日から昭和五十年三月三十一日までの間に締結された契約に基づき非居住者又は外国法人が支払を受けるべき旧法第四十一条の十三に規定する船舶の貸付けによる対価については、同条中「間に」とあるのは、「間に締結された契約に基づき」として、同条の規定の例による。
suppl-3501-16/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-10/par-1
With regard to consideration for the lease of ships prescribed in Article 41-13 of the Former Act that a nonresident or a foreign corporation is to receive under a contract concluded during the period from April 1, 1971 to March 31, 1975, the provisions of that Article are to govern, with the word "during" in that Article deemed to be replaced with "under a contract concluded during".
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### 第十一条（法人税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3501-16/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-11
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3501-16/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-11/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) commencing on or after the Effective Date, and with regard to corporation tax for business years of corporations that commenced before the Effective Date, the provisions then in force continue to govern.
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### 第十二条（配当等に充てた所得に対する法人税率等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates, etc. on Income Appropriated to Dividends, etc.
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suppl-3501-16/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-12
**第一項** 新法第四十二条及び第四十二条の二の規定は、新法第二条第二項第一号に規定する内国法人の施行日以後に終了する事業年度分の法人税について適用し、当該内国法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-3501-16/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-12/par-1
The provisions of Articles 42 and 42-2 of the New Act apply to corporation tax for business years of a domestic corporation prescribed in Article 2, paragraph (2), item (i) of the New Act ending on or after the Effective Date, and with regard to corporation tax for business years of that domestic corporation that ended before the Effective Date, the provisions then in force continue to govern.
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### 第十三条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Corporations
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suppl-3501-16/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-13
**第一項** 新法第四十三条第一項の表の第一号、第四号及び第六号並びに新法第四十三条の二第一項の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供する新法第四十三条第一項に規定する特定設備等又は新法第四十三条の二第一項に規定する公害防止施設について適用し、法人が施行日前に取得等をした旧法第四十三条第一項に規定する特定設備等又は旧法第四十三条の二第一項に規定する公害防止施設をその事業の用に供した場合については、なお従前の例による。
suppl-3501-16/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-13/par-1
The provisions of items (i), (iv) and (vi) of the table in Article 43, paragraph (1) of the New Act and of Article 43-2, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in Article 43, paragraph (1) of the New Act or pollution control facilities prescribed in Article 43-2, paragraph (1) of the New Act for which a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which it provides for use in its business, and in the case where a corporation has provided for use in its business specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act or pollution control facilities prescribed in Article 43-2, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第四十五条の三第一項第一号の規定は、法人が施行日以後に終了する事業年度終了の日において有する同号に掲げる減価償却資産について適用し、法人が施行日前に終了した事業年度終了の日において有する旧法第四十五条の三第一項第一号に掲げる減価償却資産については、なお従前の例による。
suppl-3501-16/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-13/par-2
The provisions of Article 45-3, paragraph (1), item (i) of the New Act apply to depreciable assets listed in that item that a corporation holds at the end of the business year ending on or after the Effective Date, and with regard to depreciable assets listed in Article 45-3, paragraph (1), item (i) of the Former Act that a corporation holds at the end of the business year that ended before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第四十八条第一項の表の第一号の規定は、法人が施行日以後に開始する事業年度において取得等をしてその事業の用に供する同項に規定する特定備蓄施設等について適用し、法人が施行日前に開始した事業年度において取得等をした旧法第四十八条第一項に規定する特定備蓄施設等をその事業の用に供した場合については、なお従前の例による。
suppl-3501-16/art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-13/par-3
The provisions of item (i) of the table in Article 48, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. in a business year commencing on or after the Effective Date and which it provides for use in its business, and in the case where a corporation has provided for use in its business specified stockpiling facilities, etc. prescribed in Article 48, paragraph (1) of the Former Act for which it made an acquisition, etc. in a business year that commenced before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新法第五十一条第一項の規定は、法人が施行日以後にその事業の用に供する同項に規定する共同利用施設について適用し、法人が施行日前にその事業の用に供した旧法第五十一条第一項に規定する共同利用施設については、なお従前の例による。
suppl-3501-16/art-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-13/par-4
The provisions of Article 51, paragraph (1) of the New Act apply to jointly used facilities prescribed in that paragraph that a corporation provides for use in its business on or after the Effective Date, and with regard to jointly used facilities prescribed in Article 51, paragraph (1) of the Former Act that a corporation provided for use in its business before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第五項** 新法第五十二条の規定は、法人が施行日以後に同条第一項に規定する費用又は負担金を支出する場合について適用し、法人が施行日前に旧法第五十二条第一項に規定する費用又は負担金を支出した場合については、なお従前の例による。
suppl-3501-16/art-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-13/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-13/par-5
The provisions of Article 52 of the New Act apply in the case where a corporation pays expenses or contributions prescribed in paragraph (1) of that Article on or after the Effective Date, and in the case where a corporation paid expenses or contributions prescribed in Article 52, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
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### 第十四条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-3501-16/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14
**第一項** 新法第五十三条第一項に規定する法人で施行日以後最初に開始する事業年度の直前の事業年度終了の日において旧法第五十三条第一項（改正前の昭和四十八年改正法附則第十二条第二項を含む。）の価格変動準備金の金額のうち旧法第五十三条第一項第一号に規定するたな卸資産に係るものとして政令で定めるところにより計算した金額（以下この項において「特別価格変動準備金の金額」という。）を有するもの（昭和五十一年改正法附則第十一条第一項又は第二項の規定の適用を受けたものを除く。）の施行日以後に開始する各事業年度（昭和五十二年四月一日前に開始する各事業年度に限る。）における昭和五十一年改正法による改正後の租税特別措置法第五十三条第一項各号の規定の適用については、同項各号の規定により計算した金額は、同項各号の規定にかかわらず、当該金額と、特別価格変動準備金の金額に三十六から当該最初に開始する事業年度開始の日以後当該事業年度終了の日までの期間の月数に相当する数（その数が三十六を超えるときは、三十六）を控除した数を乗じ、これを三十六で除して計算した金額との合計額とする。
suppl-3501-16/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14/par-1
With regard to the application of the provisions of the items of Article 53, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the 1976 Amendment Act in each business year commencing on or after the Effective Date (limited to each business year commencing before April 1, 1977) of a corporation prescribed in Article 53, paragraph (1) of the New Act that, at the end of the business year immediately preceding the business year commencing first on or after the Effective Date, holds, out of the amount of the reserve for price fluctuations under Article 53, paragraph (1) of the Former Act (including Article 12, paragraph (2) of the Supplementary Provisions of the 1973 Amendment Act Before the Amendment), the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to inventory assets prescribed in Article 53, paragraph (1), item (i) of the Former Act (hereinafter referred to as the "amount of the special reserve for price fluctuations" in this paragraph) (excluding a corporation to which the provisions of Article 11, paragraph (1) or (2) of the Supplementary Provisions of the 1976 Amendment Act have been applied), notwithstanding the provisions of the items of that paragraph, the amount calculated under the provisions of the items of that paragraph is to be the total of that amount and the amount calculated by multiplying the amount of the special reserve for price fluctuations by the number obtained by deducting from 36 the number equivalent to the number of months in the period from the first day of that first business year to the end of the business year concerned (or 36, if that number exceeds 36), and dividing the product by 36.
machine translation, not official
**第二項** 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-3501-16/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14/par-2
The number of months referred to in the preceding paragraph is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
**第三項** 第一項に規定する法人が施行日以後に合併をした場合における同項の特別価格変動準備金の金額の計算その他同項の規定の適用に関し必要な事項は、政令で定める。
suppl-3501-16/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14/par-3
The calculation of the amount of the special reserve for price fluctuations referred to in paragraph (1) in the case where a corporation prescribed in that paragraph has carried out a merger on or after the Effective Date, and other necessary matters concerning the application of the provisions of that paragraph, are specified by Cabinet Order.
machine translation, not official
**第四項** 新法第五十五条の規定は、法人の施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人の施行日前に取得した旧法第五十五条第一項に規定する特定株式等については、なお従前の例による。
suppl-3501-16/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14/par-4
The provisions of Article 55 of the New Act apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第五項** 旧法第五十七条の六の規定は、同条第一項に規定する法人の昭和五十年四月三十日までに開始する事業年度分の法人税については、なおその効力を有する。
suppl-3501-16/art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14/par-5
The provisions of Article 57-6 of the Former Act remain in force with regard to corporation tax for business years commencing on or before April 30, 1975 of a corporation prescribed in paragraph (1) of that Article.
machine translation, not official
**第六項** 旧法第五十七条の六第一項の異常危険準備金を積み立てている法人が昭和五十年五月一日以後に開始する事業年度終了の日において有する同項第二号に規定する異常危険準備金の金額の益金の額への算入については、同条第六項中「当該金額のうち政令で定める金額」とあるのは、「政令で定めるところによりその積み立てた金額」として、同条第二項、第三項及び第五項から第十項までの規定の例による。
suppl-3501-16/art-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14/par-6
With regard to the inclusion in gross profit of the amount of the reserve for abnormal risks prescribed in Article 57-6, paragraph (1), item (ii) of the Former Act that a corporation which has set aside the reserve for abnormal risks under paragraph (1) of that Article holds at the end of a business year commencing on or after May 1, 1975, the provisions of paragraphs (2), (3) and (5) through (10) of that Article are to govern, with the phrase "the amount specified by Cabinet Order out of that amount" in paragraph (6) of that Article deemed to be replaced with "the amount that it has set aside pursuant to the provisions of Cabinet Order".
machine translation, not official
### 第十五条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Corporations
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suppl-3501-16/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-15
**第一項** 新法第六十四条及び第六十五条から第六十五条の六までの規定は、法人が昭和五十年一月一日以後に行うこれらの規定に該当する資産の譲渡（新法第六十四条第二項の規定により収用等による譲渡があつたものとみなされる行為を含む。）に係る法人税について適用し、法人が同日前に行つた旧法第六十四条及び第六十五条から第六十五条の六までの規定に該当する資産の譲渡（旧法第六十四条第二項の規定により収用等による譲渡があつたものとみなされる行為を含む。）に係る法人税については、なお従前の例による。
suppl-3501-16/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-15/par-1
The provisions of Article 64 and Articles 65 through 65-6 of the New Act apply to corporation tax on transfers of assets falling under those provisions (including acts deemed to be transfers by expropriation, etc. under the provisions of Article 64, paragraph (2) of the New Act) that a corporation carries out on or after January 1, 1975, and with regard to corporation tax on transfers of assets falling under the provisions of Article 64 and Articles 65 through 65-6 of the Former Act (including acts deemed to be transfers by expropriation, etc. under the provisions of Article 64, paragraph (2) of the Former Act) that a corporation carried out before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 附則第一条第二号に掲げる日の前日までにおける新法第六十五条第一項第五号の規定の適用については、同号中「第一種市街地再開発事業」とあるのは、「市街地再開発事業」とする。
suppl-3501-16/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-15/par-2
With regard to the application of the provisions of Article 65, paragraph (1), item (v) of the New Act up to the day before the date listed in Article 1, item (ii) of the Supplementary Provisions, the phrase "type 1 urban redevelopment project" in that item is deemed to be replaced with "urban redevelopment project".
machine translation, not official
**第三項** 新法第六十五条の九の規定は、法人が施行日以後に同条の規定に該当する交換をする場合における法人税について適用し、法人が施行日前に旧法第六十五条の九の規定に該当する交換をした場合における法人税については、なお従前の例による。
suppl-3501-16/art-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-15/par-3
The provisions of Article 65-9 of the New Act apply to corporation tax in the case where a corporation carries out an exchange falling under the provisions of that Article on or after the Effective Date, and with regard to corporation tax in the case where a corporation carried out an exchange falling under the provisions of Article 65-9 of the Former Act before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十六条（合併の場合の清算所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Liquidation Income, etc. in the Case of Mergers
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suppl-3501-16/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-16
**第一項** 新法第六十六条第一項第二号及び第六十六条の三第一項第二号の規定は、法人がこれらの規定に規定する中小企業構造改善計画に係る承認で施行日以後にされるものに係る合併又は出資をする場合における法人税について適用し、旧法第六十六条第一項第二号又は第六十六条の三第一項第二号に規定する中小企業構造改善計画に係る承認で施行日前にされたものに係る合併又は出資をした場合における法人税については、なお従前の例による。
suppl-3501-16/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-16/par-1
The provisions of Article 66, paragraph (1), item (ii) and Article 66-3, paragraph (1), item (ii) of the New Act apply to corporation tax in the case where a corporation carries out a merger or makes a capital contribution pertaining to an approval of a small and medium sized enterprise structural improvement plan prescribed in those provisions that is given on or after the Effective Date, and with regard to corporation tax in the case where a corporation carried out a merger or made a capital contribution pertaining to an approval of a small and medium sized enterprise structural improvement plan prescribed in Article 66, paragraph (1), item (ii) or Article 66-3, paragraph (1), item (ii) of the Former Act that was given before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十七条（延納等に係る利子税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Interest Tax on Extension of Payment, etc.
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suppl-3501-16/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-17
**第一項** 新法第六十六条の四の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-3501-16/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-17/par-1
The provisions of Article 66-4 of the New Act apply to corporation tax for business years of corporations ending on or after the Effective Date, and with regard to corporation tax for business years of corporations that ended before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十八条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
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suppl-3501-16/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-18
**第一項** 新法第六十六条の五第一項第二号の規定は、法人が附則第一条第一号に掲げる日以後に、新法第六十六条の五第一項第二号に規定する中小企業構造改善計画又は中小企業新分野進出計画で定める賦課の基準（中小企業近代化促進法第四条第三項第四号（同法第五条第四項において準用する場合を含む。）に掲げる賦課の基準をいう。）に基づいて賦課する金額をもつて取得し、又は製作する新法第六十六条の五第一項に規定する試験研究用資産について適用する。
suppl-3501-16/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-18/par-1
The provisions of Article 66-5, paragraph (1), item (ii) of the New Act apply to assets for experimental research prescribed in Article 66-5, paragraph (1) of the New Act that a corporation acquires or manufactures, on or after the date listed in Article 1, item (i) of the Supplementary Provisions, with amounts that it levies based on the standards for levies (meaning the standards for levies listed in Article 4, paragraph (3), item (iv) of the Act on Promotion of Modernization of Small and Medium-Sized Enterprises (including as applied mutatis mutandis pursuant to Article 5, paragraph (4) of that Act)) set forth in a small and medium sized enterprise structural improvement plan or a small and medium sized enterprise new field entry plan prescribed in Article 66-5, paragraph (1), item (ii) of the New Act.
machine translation, not official
### 第十九条（特定の基金に対する負担金の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions to Specified Funds
caption: machine translation, not official
suppl-3501-16/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-19
**第一項** 新法第六十六条の七の規定は、法人が施行日以後に支出する同条第一項に規定する負担金について適用する。
suppl-3501-16/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-19/par-1
The provisions of Article 66-7 of the New Act apply to contributions prescribed in paragraph (1) of that Article that a corporation pays on or after the Effective Date.
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### 第二十条（相続税及び贈与税に関する経過措置） — Transitional Measures Concerning Inheritance Tax and Gift Tax
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suppl-3501-16/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-20
**第一項** 新法第七十条の四の規定は、昭和五十年一月一日以後に行われる同条の規定に該当する同条第一項に規定する農地及び採草放牧地並びに準農地の贈与（贈与者の死亡により効力を生ずる贈与を除く。次項において同じ。）に係る贈与税について適用する。
suppl-3501-16/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-20/par-1
The provisions of Article 70-4 of the New Act apply to gift tax on gifts of farmland and pasture land, and quasi-farmland, prescribed in paragraph (1) of that Article that fall under the provisions of that Article and that are made on or after January 1, 1975 (excluding gifts that take effect upon the death of the donor; the same applies in the following paragraph).
machine translation, not official
**第二項** 昭和四十九年十二月三十一日以前に行われた旧法第七十条の四の規定の適用に係る同条第一項に規定する農地等の贈与に係る贈与税については、同条の規定は、なおその効力を有する。この場合において、当該贈与税（同日以前に当該贈与税に係る同項本文に規定する贈与者が死亡した場合における同項本文の規定の適用に係るもの並びに施行日前に同項ただし書又は同条第六項の規定の適用があつた場合におけるこれらの規定の適用に係るもの及び施行日前に同条第七項の規定による納期限の繰上げ又は国税通則法（昭和三十七年法律第六十六号）第三十八条第一項の規定による納付の請求があつた場合における当該納期限の繰上げ又は納付の請求に係るものを除く。）に対する旧法第七十条の四の規定の適用については、同条第一項第一号中「）があつた場合（第三十三条から第三十三条の三までの譲渡、設定又は消滅」とあるのは「）があつた場合（第三十三条の四第一項に規定する収用交換等による譲渡その他政令で定める譲渡又は設定」と、「があつた場合（第三十三条から第三十三条の三までの譲渡、設定又は消滅があつた場合を除く。）におけるその」とあるのは「（第三十三条の四第一項に規定する収用交換等による譲渡その他政令で定める譲渡又は設定を除く。）があつた場合には、当該」と、「面積を含む。」とあるのは「面積を加算した面積」と、「供する土地の面積」とあるのは「供する土地の面積（その時前に当該農地等につき譲渡等があつた場合には、当該譲渡等に係る土地の面積を加算した面積）」とし、同条第九項中「贈与者」とあるのは「贈与者が死亡したとき又は当該贈与者」と、「当該死亡の」とあるのは「当該贈与者が死亡した日又は当該受贈者が死亡した」とし、同条第十項及び第十一項の規定は適用がないものとする。
suppl-3501-16/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-20/par-2
With regard to gift tax on gifts of farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act that were made on or before December 31, 1974 and to which the provisions of that Article were applied, the provisions of that Article remain in force. In this case, with regard to the application of the provisions of Article 70-4 of the Former Act to that gift tax (excluding gift tax subject to the application of the provisions of the main clause of paragraph (1) of that Article in the case where the donor prescribed in the main clause of that paragraph in relation to that gift tax died on or before that date, gift tax subject to the application of the proviso to that paragraph or of paragraph (6) of that Article in the case where those provisions were applied before the Effective Date, and gift tax pertaining to an acceleration of the due date for payment under the provisions of paragraph (7) of that Article or a demand for payment under the provisions of Article 38, paragraph (1) of the Act on General Rules for National Taxes (Act No. 66 of 1962) in the case where that acceleration or demand was made before the Effective Date), the phrase "), in the case where there has been (transfer, creation or extinguishment under Articles 33 through 33-3" in paragraph (1), item (i) of that Article is deemed to be replaced with "), in the case where there has been (transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) or other transfer or creation specified by Cabinet Order", the phrase "in the case where there has been (excluding the case where there has been a transfer, creation or extinguishment under Articles 33 through 33-3), its" with "(excluding transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) or other transfer or creation specified by Cabinet Order) in the case where there has been, that", the phrase "including the area" with "the area obtained by adding the area", and the phrase "the area of land provided for" with "the area of land provided for (if there has been a transfer, etc. of that farmland, etc. before that time, the area obtained by adding the area of the land pertaining to that transfer, etc.)"; the word "donor" in paragraph (9) of that Article is deemed to be replaced with "when the donor has died or the donor", and the phrase "of that death" with "on which the donor died or on which the donee died"; and the provisions of paragraphs (10) and (11) of that Article do not apply.
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**第三項** 新法第七十条の四第十五項の規定は、前項の規定によりその効力を有するものとされる旧法第七十条の四第一項の規定の適用に係る贈与税で前項後段の規定の適用を受けるものに係る同条第一項に規定する農地等について、農林大臣又は都道府県知事、市町村長若しくは農業委員会が施行日以後に新法第七十条の四第十五項に規定する行為をしたことにより同項に規定する事実があつたことを知つた場合について準用する。
suppl-3501-16/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-20/par-3
The provisions of Article 70-4, paragraph (15) of the New Act apply mutatis mutandis in the case where the Minister of Agriculture and Forestry, or a prefectural governor, the mayor of a municipality or an agricultural committee, has come to know, through an act prescribed in Article 70-4, paragraph (15) of the New Act that it performed on or after the Effective Date, that a fact prescribed in that paragraph has occurred with regard to farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act pertaining to gift tax to which the provisions of paragraph (1) of that Article, which remain in force pursuant to the provisions of the preceding paragraph, apply and to which the provisions of the second sentence of the preceding paragraph apply.
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**第四項** 新法第七十条の五の規定は、昭和五十年一月一日以後に新法第七十条の四第一項の規定の適用に係る贈与税に係る同項に規定する農地等の贈与者が死亡した場合又は同日以後に第二項の規定によりその効力を有するものとされる旧法第七十条の四第一項の規定の適用に係る贈与税に係る同項に規定する農地等の贈与者（以下次項までにおいて「旧法の規定による農地等の贈与者」という。）が死亡した場合におけるこれらの贈与者の死亡による相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）に係る相続税について適用し、同日前に旧法の規定による農地等の贈与者が死亡した場合における当該贈与者の死亡による相続又は遺贈に係る相続税については、なお従前の例による。
suppl-3501-16/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-20/par-4
The provisions of Article 70-5 of the New Act apply to inheritance tax on an inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) resulting from the death of a donor in the case where, on or after January 1, 1975, the donor of farmland, etc. prescribed in Article 70-4, paragraph (1) of the New Act pertaining to gift tax to which the provisions of that paragraph apply has died, or where, on or after that date, the donor of farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act, which remains in force pursuant to the provisions of paragraph (2), pertaining to gift tax to which the provisions of that paragraph apply (hereinafter referred to as the "donor of farmland, etc. under the Former Act" up to the following paragraph) has died, and with regard to inheritance tax on an inheritance or bequest resulting from the death of a donor of farmland, etc. under the Former Act in the case where that donor died before that date, the provisions then in force continue to govern.
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**第五項** 旧法の規定による農地等の贈与者が昭和五十年一月一日以後に死亡した場合における当該贈与者の死亡による相続又は遺贈に係る相続税に対する新法第七十条の五の規定の適用について必要な技術的読替えは、政令で定める。
suppl-3501-16/art-20/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-20/par-5
The necessary technical replacement of terms in applying the provisions of Article 70-5 of the New Act to inheritance tax on an inheritance or bequest resulting from the death of a donor of farmland, etc. under the former Act in the case where that donor has died on or after January 1, 1975 is specified by Cabinet Order.
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**第六項** 新法第七十条の六の規定は、昭和五十年一月一日以後に相続又は遺贈により同条第一項に規定する取得をした財産のうちに同項に規定する農地、採草放牧地又は準農地がある場合における当該相続又は遺贈に係る相続税について適用する。
suppl-3501-16/art-20/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-20/par-6
The provisions of Article 70-6 of the New Act apply to inheritance tax on an inheritance or bequest in the case where the property acquired, as prescribed in paragraph (1) of that Article, through an inheritance or bequest on or after January 1, 1975 includes farmland, pasture land or quasi-farmland prescribed in that paragraph.
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**第七項** 新法第七十条の七の規定は、昭和五十年一月一日以後に相続又は遺贈により取得した同条第一項に規定する立木に係る相続税について適用し、同日前に相続又は遺贈により取得した旧法第七十条の六第一項に規定する立木に係る相続税については、なお従前の例による。
suppl-3501-16/art-20/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-20/par-7
The provisions of Article 70-7 of the New Act apply to inheritance tax on standing timber prescribed in paragraph (1) of that Article acquired through an inheritance or bequest on or after January 1, 1975, and with regard to inheritance tax on standing timber prescribed in Article 70-6, paragraph (1) of the Former Act acquired through an inheritance or bequest before that date, the provisions then in force continue to govern.
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### 第二十一条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-3501-16/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-21
**第一項** 新法第七十六条の二の規定は、施行日以後に受ける同条に規定する登記に係る登録免許税について適用し、施行日前に受けた旧法第七十六条の二に規定する登記に係る登録免許税については、なお従前の例による。
suppl-3501-16/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-21/par-1
The provisions of Article 76-2 of the New Act apply to registration and license tax on registrations prescribed in that Article that are obtained on or after the Effective Date, and with regard to registration and license tax on registrations prescribed in Article 76-2 of the Former Act that were obtained before the Effective Date, the provisions then in force continue to govern.
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**第二項** 昭和五十年三月三十一日以前に行われた旧法第七十七条第二項に規定する交換により取得した土地の所有権の移転の登記で当該交換後一年以内に受けるものに係る登録免許税については、なお従前の例による。
suppl-3501-16/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-21/par-2
With regard to registration and license tax on the registration of transfer of ownership of land acquired through an exchange prescribed in Article 77, paragraph (2) of the Former Act carried out on or before March 31, 1975, which is obtained within one year after that exchange, the provisions then in force continue to govern.
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**第三項** 新法第七十七条の四第一項の規定は、施行日以後にされる同項に規定する協議、調停又はあつせんにより取得する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前にされた旧法第七十七条の四に規定する協議、調停又はあつせんにより取得した土地の当該登記に係る登録免許税については、なお従前の例による。
suppl-3501-16/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-21/par-3
The provisions of Article 77-4, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land acquired through consultation, conciliation or mediation prescribed in that paragraph that takes place on or after the Effective Date, and with regard to registration and license tax on that registration for land acquired through consultation, conciliation or mediation prescribed in Article 77-4 of the Former Act that took place before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新法第七十八条の三第二項の規定は、施行日以後に取得する同項に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に取得した当該土地の当該登記に係る登録免許税については、なお従前の例による。
suppl-3501-16/art-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-21/par-4
The provisions of Article 78-3, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph that is acquired on or after the Effective Date, and with regard to registration and license tax on that registration for such land acquired before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新法第七十九条の規定は、施行日以後に新造される同条第一項に規定する船舶についての所有権の保存の登記又は抵当権の設定の登記に係る登録免許税について適用し、施行日前に新造された当該船舶についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3501-16/art-21/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-21/par-5
The provisions of Article 79 of the New Act apply to registration and license tax on the registration of preservation of ownership or the registration of creation of a mortgage for ships prescribed in paragraph (1) of that Article that are newly built on or after the Effective Date, and with regard to registration and license tax on those registrations for such ships newly built before the Effective Date, the provisions then in force continue to govern.
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### 第二十二条（物品税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Commodity Tax
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suppl-3501-16/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-22
**第一項** 物品税法別表第二種第七号に掲げる乗用自動車のうち、旧法第八十八条の四第一項又は第二項に規定する期間内にその製造に係る製造場から移出されたもので、これらの規定に該当するものに係る物品税については、なお従前の例による。
suppl-3501-16/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-22/par-1
With regard to commodity tax on passenger motor vehicles listed in item (vii) of Class 2 of the Appended Table of the Commodity Tax Act that were shipped from the manufacturing site where they were manufactured within the period prescribed in Article 88-4, paragraph (1) or (2) of the Former Act and that fall under those provisions, the provisions then in force continue to govern.
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**第二項** この法律の施行前にした行為及び前項の規定により従前の例によることとされる物品税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3501-16/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-22/par-2
With regard to the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act with respect to commodity tax for which the provisions then in force are to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
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### 第二十四条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-3501-16/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-24
**第一項** 改正後の昭和四十八年改正法附則第三条第三項及び第四項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び第三項において同じ。）をする同条第三項に規定する減価償却資産をその事業の用に供する場合について適用し、個人が施行日前に取得等をした当該減価償却資産を事業の用に供した場合については、なお従前の例による。
suppl-3501-16/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-24/par-1
The provisions of Article 3, paragraphs (3) and (4) of the Supplementary Provisions of the 1973 Amendment Act as Amended apply in the case where an individual provides for use in the individual's business depreciable assets prescribed in paragraph (3) of that Article for which the individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this paragraph and paragraph (3)) on or after the Effective Date, and in the case where an individual has provided for use in business such depreciable assets for which the individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 改正後の昭和四十八年改正法附則第四条第二項の規定は、昭和五十年分以後の所得税について適用し、昭和四十九年分以前の所得税については、なお従前の例による。
suppl-3501-16/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-24/par-2
The provisions of Article 4, paragraph (2) of the Supplementary Provisions of the 1973 Amendment Act as Amended apply to income tax for 1975 and subsequent years, and with regard to income tax for 1974 and earlier years, the provisions then in force continue to govern.
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**第三項** 改正後の昭和四十八年改正法附則第十一条第四項及び第五項の規定は、法人が施行日以後に取得等をする同条第四項に規定する減価償却資産をその事業の用に供する場合について適用し、法人が施行日前に取得等をした当該減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3501-16/art-24/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-24/par-3
The provisions of Article 11, paragraphs (4) and (5) of the Supplementary Provisions of the 1973 Amendment Act as Amended apply in the case where a corporation provides for use in its business depreciable assets prescribed in paragraph (4) of that Article for which it makes an acquisition, etc. on or after the Effective Date, and in the case where a corporation has provided for use in its business such depreciable assets for which it made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第四項** 改正後の昭和四十八年改正法附則第十二条第二項の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の施行日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
suppl-3501-16/art-24/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-24/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-24/par-4
The provisions of Article 12, paragraph (2) of the Supplementary Provisions of the 1973 Amendment Act as Amended apply to corporation tax on income for business years of corporations commencing on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that commenced before the Effective Date, the provisions then in force continue to govern.
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## 附 則 昭和五〇年六月二一日法律第四二号
suppl-3501-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-42 · https://japanlaw.org/l/332AC0000000026/suppl-3501-42
### 第一条（施行期日） — Effective Date
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suppl-3501-42/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-42/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-42/art-1
**第一項** この法律は、昭和五十年十月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-3501-42/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-42/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-42/art-1/par-1
This Act comes into effect on October 1, 1975; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 第二条及び第四条の改正規定、第六条の改正規定（財産形成給付金に係る部分並びに次号及び第五号に掲げる部分を除く。）、第七条の次に二条を加える改正規定中第七条の三に係る部分（勤労者財産形成給付金契約に係る部分を除く。）並びに第十六条に二項を加える改正規定中同条第二項に係る部分並びに附則第十一条中租税特別措置法第四条の二第一項及び第二項の改正規定（次号に掲げる部分を除く。）、同条に一項を加える改正規定並びに同法第四十一条の三及び第四十一条の四の改正規定 公布の日
suppl-3501-42/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-42/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-42/art-1/par-1/item-1
the provisions amending Articles 2 and 4, the provisions amending Article 6 (excluding the parts concerning property accumulation benefits and the parts listed in the following item and item (v)), the part of the provisions adding two Articles after Article 7 that concerns Article 7-3 (excluding the part concerning workers' property accumulation benefit contracts), the part of the provisions adding two paragraphs to Article 16 that concerns paragraph (2) of that Article, and, in Article 11 of the Supplementary Provisions, the provisions amending Article 4-2, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation (excluding the part listed in the following item), the provisions adding one paragraph to that Article, and the provisions amending Articles 41-3 and 41-4 of that Act: the date of promulgation;
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**二** 第六条の改正規定中国を相手方とする預貯金の預入に関する契約及び簡易生命保険法（昭和二十四年法律第六十八号）第二条の二に規定する簡易生命保険契約に係る部分並びに附則第二条及び第四条の規定、附則第十一条中租税特別措置法第四条の二第一項の改正規定（「事務所（」の下に「郵便局を含む。」を加える部分に限る。）及び同条第二項の改正規定（同項の表の所得税法第十条第六項の項に係る部分に限る。）並びに附則第十四条中所得税法第九条の改正規定 昭和五十一年一月一日
suppl-3501-42/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-42/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-42/art-1/par-1/item-2
the part of the provisions amending Article 6 that concerns contracts for depositing deposits or savings with the State as the counterparty and postal life insurance policies prescribed in Article 2-2 of the Postal Life Insurance Act (Act No. 68 of 1949), the provisions of Articles 2 and 4 of the Supplementary Provisions, and, in Article 11 of the Supplementary Provisions, the provisions amending Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part adding "including a post office;" after "office (") and the provisions amending paragraph (2) of that Article (limited to the part concerning the row for Article 10, paragraph (6) of the Income Tax Act in the table in that paragraph), and, in Article 14 of the Supplementary Provisions, the provisions amending Article 9 of the Income Tax Act: January 1, 1976.
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## 附 則 昭和五〇年七月一五日法律第六四号
suppl-3501-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-64 · https://japanlaw.org/l/332AC0000000026/suppl-3501-64
### 第一条（施行期日） — Effective Date
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suppl-3501-64/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-64/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-64/art-1
**第一項** この法律は、昭和五十一年一月一日から施行する。
suppl-3501-64/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-64/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-64/art-1/par-1
This Act comes into effect on January 1, 1976.
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## 附 則 昭和五〇年一二月二五日法律第八九号
suppl-3501-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-89 · https://japanlaw.org/l/332AC0000000026/suppl-3501-89
**第一項** この法律は、公布の日から施行する。
suppl-3501-89/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-89/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和五一年三月三一日法律第五号
suppl-3511-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5
### 第一条（施行期日） — Effective Date
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suppl-3511-5/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-1
**第一項** この法律は、昭和五十一年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に掲げる日から施行する。
suppl-3511-5/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-1/par-1
This Act comes into effect on April 1, 1976; provided, however, that the provisions listed in the following items come into effect on the dates listed respectively in those items:
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**一** 第十三条の二第一項第三号及び第二項第一号、第四十五条の三第一項第三号及び第二項第一号、第六十六条第一項第五号並びに第六十六条の三第一項第四号の改正規定並びに同条第二項の改正規定中「中小漁業振興特別措置法第六条第三項」を改める部分並びに第八十一条の改正規定中中小漁業構造改善計画に係る部分 漁業再建整備特別措置法（昭和五十一年法律第四十三号）の施行の日
suppl-3511-5/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-1/par-1/item-1
the provisions amending Article 13-2, paragraph (1), item (iii) and paragraph (2), item (i), Article 45-3, paragraph (1), item (iii) and paragraph (2), item (i), Article 66, paragraph (1), item (v) and Article 66-3, paragraph (1), item (iv), the part of the provisions amending paragraph (2) of that Article that amends "Article 6, paragraph (3) of the Act on Special Measures for the Promotion of Small and Medium-Sized Fisheries", and the part of the provisions amending Article 81 that concerns small and medium sized fishery structural improvement plans: the day on which the Act on Special Measures for the Reconstruction and Improvement of Fisheries (Act No. 43 of 1976) comes into effect;
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**二** 第十六条の二第一項の改正規定中「中小企業特恵対策臨時措置法（昭和四十六年法律第三十八号）第三条第一項」を改める部分及び同項第一号の改正規定、第五十一条の二第一項の改正規定中「当該認定等に係る中小企業特恵対策臨時措置法第三条第一項」を改める部分及び同項第一号の改正規定、第六十六条第一項及び第六十六条の三第一項の改正規定中一号を加える部分並びに同条第二項の改正規定中「、中小企業事業転換対策臨時措置法第七条第二項」を加える部分 中小企業事業転換対策臨時措置法（昭和五十一年法律第八十四号）の施行の日
suppl-3511-5/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-1/par-1/item-2
the part of the provisions amending Article 16-2, paragraph (1) that amends "Article 3, paragraph (1) of the Act on Temporary Measures for Small and Medium-Sized Enterprises in Response to Preferential Tariffs (Act No. 38 of 1971)" and the provisions amending item (i) of that paragraph, the part of the provisions amending Article 51-2, paragraph (1) that amends "Article 3, paragraph (1) of the Act on Temporary Measures for Small and Medium-Sized Enterprises in Response to Preferential Tariffs pertaining to that certification, etc." and the provisions amending item (i) of that paragraph, the parts of the provisions amending Article 66, paragraph (1) and Article 66-3, paragraph (1) that add one item, and the part of the provisions amending paragraph (2) of that Article that adds ", Article 7, paragraph (2) of the Act on Temporary Measures for Business Conversion of Small and Medium-Sized Enterprises": the day on which the Act on Temporary Measures for Business Conversion of Small and Medium-Sized Enterprises (Act No. 84 of 1976) comes into effect;
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**三** 第二章第三節に一条を加える改正規定 賃金の支払の確保等に関する法律（昭和五十一年法律第三十四号）附則第一条ただし書に規定する日
suppl-3511-5/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-1/par-1/item-3
the provisions adding one Article to Chapter II, Section 3: the date prescribed in the proviso to Article 1 of the Supplementary Provisions of the Act on Ensuring Wage Payment (Act No. 34 of 1976);
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**四** 第九十条の四及び第九十条の五の改正規定 昭和五十一年五月一日
suppl-3511-5/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-1/par-1/item-4
the provisions amending Articles 90-4 and 90-5: May 1, 1976.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3511-5/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和五十一年分以後の所得税について適用し、昭和五十年分以前の所得税については、なお従前の例による。
suppl-3511-5/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-2/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1976 and subsequent years, and with regard to income tax for 1975 and earlier years, the provisions then in force continue to govern.
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### 第三条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Individuals
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suppl-3511-5/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3
**第一項** 新法第十一条第一項の表の第二号から第十一号までの規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供する同項に規定する特定設備等について適用し、個人が施行日前に取得等をした改正前の租税特別措置法（以下「旧法」という。）第十一条第一項の表の第二号から第十号までに掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3511-5/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-1
The provisions of items (ii) through (xi) of the table in Article 11, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date") and which the individual provides for use in the individual's business, and in the case where an individual has provided for use in the individual's business depreciable assets listed in items (ii) through (x) of the table in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") for which the individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 個人が施行日前に旧法第十二条第一項に規定する承認を受けた同項に規定する新技術企業化用機械設備等については、なお従前の例による。
suppl-3511-5/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-2
With regard to machinery and equipment, etc. for the commercialization of new technology prescribed in Article 12, paragraph (1) of the Former Act for which an individual obtained the approval prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第十二条の二第一項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条の二第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。この場合において、施行日から昭和五十四年三月三十一日までの間に新法第十二条の二第一項の表の第二号（工業開発地区に係る部分に限る。）及び第三号に掲げる地区内で取得等がされる同項に規定する工業用機械等に対する同項の規定の適用については、同表の第二号中「四分の一」とあるのは「三分の一」と、「六分の一」とあるのは「五分の一」と、同表の第三号中「三分の一」とあるのは「二分の一」と、「五分の一」とあるのは「四分の一」とする。
suppl-3511-5/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-3
The provisions of Article 12-2, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual provides for use in the individual's business, and in the case where an individual has provided for use in the individual's business industrial machinery, etc. prescribed in Article 12-2, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 12-2, paragraph (1) of the New Act to industrial machinery, etc. prescribed in that paragraph for which an acquisition, etc. is made during the period from the Effective Date to March 31, 1979 within the districts listed in item (ii) (limited to the part concerning industrial development districts) and item (iii) of the table in that paragraph, the phrase "one-fourth" in item (ii) of that table is deemed to be replaced with "one-third", the phrase "one-sixth" with "one-fifth", the phrase "one-third" in item (iii) of that table with "one-half", and the phrase "one-fifth" with "one-fourth".
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**第四項** 新法第十二条の三第一項の規定は、個人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する機械及び装置について適用し、個人が施行日前に取得又は製作をした旧法第十二条の三第一項に規定する機械及び装置をその事業の用に供した場合については、なお従前の例による。この場合において、施行日から昭和五十三年三月三十一日までの間に取得又は製作がされる新法第十二条の三第一項に規定する機械及び装置に対する同項の規定の適用については、同項中「六分の一」とあるのは、「五分の一」とする。
suppl-3511-5/art-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-4
The provisions of Article 12-3, paragraph (1) of the New Act apply to machinery and equipment prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date and provides for use in the individual's business, and in the case where an individual has provided for use in the individual's business machinery and equipment prescribed in Article 12-3, paragraph (1) of the Former Act that the individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 12-3, paragraph (1) of the New Act to machinery and equipment prescribed in that paragraph that are acquired or manufactured during the period from the Effective Date to March 31, 1978, the phrase "one-sixth" in that paragraph is deemed to be replaced with "one-fifth".
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**第五項** 旧法第十三条の二第一項第三号に掲げる場合に該当する個人の漁業再建整備特別措置法の施行の日の属する年の前年以前の各年分の事業所得の金額の計算上必要経費に算入される同号に掲げる漁船の償却費の額の計算については、同号中「昭和五十一年三月三十一日」とあるのは、「漁業再建整備特別措置法（昭和五十一年法律第四十三号）の施行の日の前日」として、同条の規定の例による。
suppl-3511-5/art-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-3/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-5
With regard to the calculation of the amount of depreciation allowance for fishing vessels listed in Article 13-2, paragraph (1), item (iii) of the Former Act that is included in necessary expenses in calculating the amount of business income for each year up to the year preceding the year that includes the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, of an individual falling under the case listed in that item, the provisions of that Article are to govern, with the phrase "March 31, 1976" in that item deemed to be replaced with "the day before the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries (Act No. 43 of 1976)".
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**第六項** 旧中小漁業振興特別措置法（昭和四十二年法律第五十九号）第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る同項に規定する漁業協同組合等の新法第十三条の二第一項第三号に規定する構成員である個人の漁業再建整備特別措置法附則第三項に規定する期間内にその年十二月三十一日が属する年分の所得税に係る同号の規定の適用については、同号中「昭和五十一年四月一日から昭和五十三年三月三十一日までの間に同法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定を受けた」とあるのは、「旧中小漁業振興特別措置法（昭和四十二年法律第五十九号）第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る」とする。
suppl-3511-5/art-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-3/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-6
With regard to the application of the provisions of Article 13-2, paragraph (1), item (iii) of the New Act to income tax for a year whose December 31 falls within the period prescribed in paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, of an individual who is a member prescribed in that item of a fishery cooperative, etc. prescribed in Article 5, paragraph (1) of that Act pertaining to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium-Sized Fisheries (Act No. 59 of 1967) for which the certification under that paragraph was received and which is deemed under paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries to have received the certification under Article 5, paragraph (1) of that Act, the phrase "that has received the certification under paragraph (1) of Article 5 of that Act pertaining to a small and medium sized fishery structural improvement plan prescribed in that paragraph during the period from April 1, 1976 to March 31, 1978" in that item is deemed to be replaced with "pertaining to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium-Sized Fisheries (Act No. 59 of 1967) for which the certification under that paragraph was received and which is deemed under paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries to have received the certification under Article 5, paragraph (1) of that Act".
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**第七項** 新法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅については、なお従前の例による。
suppl-3511-5/art-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-3/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-7
The provisions of Article 14, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第八項** 新法第十四条第二項の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定建築物等について適用し、個人が施行日前に取得又は新築をした旧法第十四条第二項に規定する店舗等併設住宅の店舗等については、なお従前の例による。
suppl-3511-5/art-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-3/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-8
The provisions of Article 14, paragraph (2) of the New Act apply to specified buildings, etc. prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to stores, etc. of housing with attached stores, etc. prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第九項** 新法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、個人が施行日前に取得又は建設をした旧法第十五条第一項に規定する特定備蓄施設等については、なお従前の例による。
suppl-3511-5/art-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-3/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-9
The provisions of Article 15, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第十項** 旧法第十六条の二第一項第二号に掲げる認定中小企業者である個人が中小企業事業転換対策臨時措置法の施行の日前に同号に掲げる認定を受けた場合については、なお従前の例による。
suppl-3511-5/art-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-3/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-10
In the case where an individual who is a certified small and medium sized enterprise listed in Article 16-2, paragraph (1), item (ii) of the Former Act obtained the certification listed in that item before the date of enforcement of the Act on Temporary Measures for Business Conversion of Small and Medium-Sized Enterprises, the provisions then in force continue to govern.
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**第十一項** 新法第十七条の規定は、個人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、個人が施行日前に取得等をした旧法第十七条に規定する減価償却資産については、なお従前の例による。
suppl-3511-5/art-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-3/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-11
The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 17 of the Former Act for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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### 第四条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-3511-5/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4
**第一項** 昭和五十一年分の所得税については、昭和五十一年十二月三十一日において新法第十九条第一項の規定により計算した金額が次の各号に掲げる金額のうちいずれか少ない金額に満たない場合には、同項の規定にかかわらず、その少ない金額を同項の規定により計算した金額とする。
suppl-3511-5/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4/par-1
With regard to income tax for 1976, if the amount calculated under the provisions of Article 19, paragraph (1) of the New Act as of December 31, 1976 is less than whichever is the lesser of the amounts listed in the following items, notwithstanding the provisions of that paragraph, that lesser amount is to be the amount calculated under the provisions of that paragraph:
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**一** 昭和五十年十二月三十一日における価格変動準備金の金額
suppl-3511-5/art-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4/par-1/item-1
the amount of the reserve for price fluctuations as of December 31, 1975;
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**二** 昭和五十一年十二月三十一日において旧法第十九条第一項の規定により計算した金額（昭和五十一年分の事業所得の金額の計算上必要経費に算入される価格変動準備金の計算について同年分を昭和五十年分とみなした場合に租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号）附則第四条第二項の規定又は附則第二十二条の規定による改正前の租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第六条の規定の適用がある個人については、これらの規定の例により計算した金額）
suppl-3511-5/art-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4/par-1/item-2
the amount calculated under the provisions of Article 19, paragraph (1) of the Former Act as of December 31, 1976 (or, for an individual to whom the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973) or the provisions of Article 6 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975) prior to the amendment by Article 22 of the Supplementary Provisions would apply if, in calculating the reserve for price fluctuations to be included in necessary expenses in calculating the amount of business income for 1976, that year were deemed to be 1975, the amount calculated in accordance with those provisions).
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**第二項** 昭和五十一年分の所得税に係る新法第二十条の二第一項の規定の適用については、同条第一項第一号中「その年の指定期間内」とあるのは「昭和五十一年四月一日から同年十二月三十一日までの期間内」と、「相当する金額」とあるのは「相当する金額と、同年一月一日から同年三月三十一日までの期間内における当該政令で定める金額の千分の三（当該政令で定める業種に属する事業については、千分の六）に相当する金額との合計額」とする。
suppl-3511-5/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4/par-2
With regard to the application of the provisions of Article 20-2, paragraph (1) of the New Act to income tax for 1976, the phrase "within the designated period of that year" in paragraph (1), item (i) of that Article is deemed to be replaced with "within the period from April 1, 1976 to December 31 of that year", and the phrase "amount equivalent to" with "total of the amount equivalent to that and the amount equivalent to 3/1,000 (or 6/1,000, for a business belonging to the type of business specified by that Cabinet Order) of the amount specified by that Cabinet Order within the period from January 1 to March 31 of that year".
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**第三項** 旧法第二十条の四の規定による沖縄国際海洋博覧会出展準備金を有する個人の昭和五十一年分以前の事業所得の金額の計算については、同条の規定は、なおその効力を有する。
suppl-3511-5/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4/par-3
With regard to the calculation of the amount of business income for 1976 and earlier years of an individual who holds a reserve for exhibiting at the Okinawa International Ocean Exposition under the provisions of Article 20-4 of the Former Act, the provisions of that Article remain in force.
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### 第五条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
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suppl-3511-5/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-5
**第一項** 昭和五十一年分の所得税に係る新法第二十一条第一項の規定の適用については、同項中「当該収入金額の百分の五十五」とあるのは「昭和五十一年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の七十（次項第三号に掲げる取引によるものについては百分の三十とし、同項第四号に掲げる取引によるものについては百分の二十とする。）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の五十五」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-3511-5/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-5/par-1
With regard to the application of the provisions of Article 21, paragraph (1) of the New Act to income tax for 1976, the phrase "55 percent of that revenue" in that paragraph is deemed to be replaced with "70 percent of that revenue within the period from January 1, 1976 to March 31 of that year (or 30 percent for revenue from the transactions listed in item (iii) of the following paragraph, and 20 percent for revenue from the transactions listed in item (iv) of that paragraph) and the amount equivalent to 55 percent of that revenue within the period from April 1 to December 31 of that year", and the phrase "the total of the amounts equivalent to" with "the total of the amount equivalent to".
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### 第六条（個人の長期外貨建債権等を有する場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where an Individual Holds Long-Term Foreign Currency Denominated Claims, etc.
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suppl-3511-5/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-6
**第一項** 個人が、昭和四十七年から昭和五十一年までの各年において旧法第二十八条の五第一項に規定する準備金を積み立てた場合には、なお従前の例による。
suppl-3511-5/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-6/par-1
In the case where an individual has set aside a reserve prescribed in Article 28-5, paragraph (1) of the Former Act in any year from 1972 to 1976, the provisions then in force continue to govern.
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**第二項** 昭和四十七年から昭和五十一年までの各年のいずれか一以上の年において旧法第二十八条の五第一項に規定する準備金の積立てを行つた個人が、昭和五十二年又は昭和五十三年において当該準備金を積み立てる場合には、同項中「昭和四十七年四月一日から昭和五十一年三月三十一日までの期間内の日の属する各年」とあるのは、「昭和五十二年又は昭和五十三年」として、同条の規定の例による。
suppl-3511-5/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-6/par-2
In the case where an individual who has set aside a reserve prescribed in Article 28-5, paragraph (1) of the Former Act in one or more of the years from 1972 to 1976 sets aside that reserve in 1977 or 1978, the provisions of that Article are to govern, with the phrase "each year that includes a day within the period from April 1, 1972 to March 31, 1976" in that paragraph deemed to be replaced with "1977 or 1978".
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### 第七条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-3511-5/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-7
**第一項** 新法第三十七条第一項の規定は、個人が施行日以後に同項に規定する資産の譲渡をする場合について適用し、個人が施行日前に旧法第三十七条第一項に規定する資産の譲渡をした場合については、なお従前の例による。
suppl-3511-5/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-7/par-1
The provisions of Article 37, paragraph (1) of the New Act apply in the case where an individual transfers assets prescribed in that paragraph on or after the Effective Date, and in the case where an individual transferred assets prescribed in Article 37, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
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### 第八条（船舶の貸付けに係る国内源泉所得に対する源泉徴収税率の軽減に関する経過措置） — Transitional Measures Concerning Reduction of the Withholding Tax Rate on Domestic Source Income from the Lease of Ships
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suppl-3511-5/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-8
**第一項** 昭和五十年四月一日から昭和五十一年三月三十一日までの間に締結した契約に基づき非居住者又は外国法人が支払を受けるべき旧法第四十一条の十四に規定する船舶の貸付けによる対価については、同条中「昭和五十二年三月三十一日」とあるのは、「昭和五十一年三月三十一日」として、同条の規定の例による。
suppl-3511-5/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-8/par-1
With regard to consideration for the lease of ships prescribed in Article 41-14 of the Former Act that a nonresident or a foreign corporation is to receive under a contract concluded during the period from April 1, 1975 to March 31, 1976, the provisions of that Article are to govern, with the phrase "March 31, 1977" in that Article deemed to be replaced with "March 31, 1976".
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**第二項** 昭和五十一年四月一日から昭和五十二年三月三十一日までの間に締結した契約に基づき非居住者又は外国法人が支払を受けるべき旧法第四十一条の十四に規定する船舶で外国航路に就航することを目的とするものの貸付けによる対価については、同条中「昭和五十年四月一日」とあるのは「昭和五十一年四月一日」と、「船舶」とあるのは「船舶で外国航路に就航することを目的とするもの」として、同条の規定の例による。
suppl-3511-5/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-8/par-2
With regard to consideration for the lease of ships prescribed in Article 41-14 of the Former Act that are intended to serve on international routes, which a nonresident or a foreign corporation is to receive under a contract concluded during the period from April 1, 1976 to March 31, 1977, the provisions of that Article are to govern, with the phrase "April 1, 1975" in that Article deemed to be replaced with "April 1, 1976", and the word "ships" with "ships intended to serve on international routes".
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### 第九条（法人税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3511-5/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-9
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3511-5/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-9/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) commencing on or after the Effective Date, and with regard to corporation tax for business years of corporations that commenced before the Effective Date, the provisions then in force continue to govern.
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### 第十条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Corporations
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suppl-3511-5/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10
**第一項** 新法第四十三条第一項の表の第二号から第十号まで、第十四号及び第十五号の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条及び次条第九項において同じ。）をしてその事業の用に供する新法第四十三条第一項に規定する特定設備等について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第二号から第九号まで、第十四号及び第十五号に掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3511-5/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-1
The provisions of items (ii) through (x), (xiv) and (xv) of the table in Article 43, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in Article 43, paragraph (1) of the New Act for which a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article and in paragraph (9) of the following Article) on or after the Effective Date and which it provides for use in its business, and in the case where a corporation has provided for use in its business depreciable assets listed in items (ii) through (ix), (xiv) and (xv) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第四十三条第一項の表の第十一号から第十三号までの規定は、施行日以後にこれらの号に規定する政令で定められる工事の施行に伴う取得又は建設に係るこれらの号の設備について適用し、施行日前に旧法第四十三条第一項の表の第十号、第十一号及び第十三号に規定する政令で定められた工事の施行に伴う取得又は建設に係るこれらの号の設備については、なお従前の例による。
suppl-3511-5/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-2
The provisions of items (xi) through (xiii) of the table in Article 43, paragraph (1) of the New Act apply to the equipment referred to in those items that is acquired or constructed in conjunction with the execution of construction work specified on or after the Effective Date by Cabinet Order as prescribed in those items, and with regard to the equipment referred to in items (x), (xi) and (xiii) of the table in Article 43, paragraph (1) of the Former Act that was acquired or constructed in conjunction with the execution of construction work specified before the Effective Date by Cabinet Order as prescribed in those items, the provisions then in force continue to govern.
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**第三項** 施行日前に旧法第四十三条第一項の表の第十二号に規定する政令で定められた工事の施行に伴う取得又は建設に係る同号の設備については、なお従前の例による。
suppl-3511-5/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-3
With regard to the equipment referred to in item (xii) of the table in Article 43, paragraph (1) of the Former Act that was acquired or constructed in conjunction with the execution of construction work specified before the Effective Date by Cabinet Order as prescribed in that item, the provisions then in force continue to govern.
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**第四項** 法人が施行日前に旧法第四十四条第一項に規定する承認を受けた同項に規定する新技術企業化用機械設備等については、なお従前の例による。
suppl-3511-5/art-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-4
With regard to machinery and equipment, etc. for the commercialization of new technology prescribed in Article 44, paragraph (1) of the Former Act for which a corporation obtained the approval prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新法第四十五条第一項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。この場合において、施行日から昭和五十四年三月三十一日までの間に新法第四十五条第一項の表の第二号（工業開発地区に係る部分に限る。）及び第三号に掲げる地区内で取得等がされる同項に規定する工業用機械等に対する同項の規定の適用については、同表の第二号中「四分の一」とあるのは「三分の一」と、「六分の一」とあるのは「五分の一」と、同表の第三号中「三分の一」とあるのは「二分の一」と、「五分の一」とあるのは「四分の一」とする。
suppl-3511-5/art-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-5
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date and which it provides for use in its business, and in the case where a corporation has provided for use in its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 45, paragraph (1) of the New Act to industrial machinery, etc. prescribed in that paragraph for which an acquisition, etc. is made during the period from the Effective Date to March 31, 1979 within the districts listed in item (ii) (limited to the part concerning industrial development districts) and item (iii) of the table in that paragraph, the phrase "one-fourth" in item (ii) of that table is deemed to be replaced with "one-third", the phrase "one-sixth" with "one-fifth", the phrase "one-third" in item (iii) of that table with "one-half", and the phrase "one-fifth" with "one-fourth".
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**第六項** 新法第四十五条の二第一項の規定は、法人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する機械及び装置について適用し、法人が施行日前に取得又は製作をした旧法第四十五条の二第一項に規定する機械及び装置をその事業の用に供した場合については、なお従前の例による。この場合において、施行日から昭和五十三年三月三十一日までの間に取得又は製作がされる新法第四十五条の二第一項に規定する機械及び装置に対する同項の規定の適用については、同項中「六分の一」とあるのは、「五分の一」とする。
suppl-3511-5/art-10/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-10/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-6
The provisions of Article 45-2, paragraph (1) of the New Act apply to machinery and equipment prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date and provides for use in its business, and in the case where a corporation has provided for use in its business machinery and equipment prescribed in Article 45-2, paragraph (1) of the Former Act that it acquired or manufactured before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 45-2, paragraph (1) of the New Act to machinery and equipment prescribed in that paragraph that are acquired or manufactured during the period from the Effective Date to March 31, 1978, the phrase "one-sixth" in that paragraph is deemed to be replaced with "one-fifth".
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**第七項** 旧法第四十五条の三第一項第三号に掲げる場合に該当する法人の漁業再建整備特別措置法の施行の日前に終了する事業年度の同号に掲げる漁船の償却限度額の計算については、同号中「昭和五十一年三月三十一日」とあるのは、「漁業再建整備特別措置法の施行の日の前日」として、同条の規定の例による。
suppl-3511-5/art-10/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-7
With regard to the calculation of the depreciation limit for fishing vessels listed in Article 45-3, paragraph (1), item (iii) of the Former Act for business years ending before the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries of a corporation falling under the case listed in that item, the provisions of that Article are to govern, with the phrase "March 31, 1976" in that item deemed to be replaced with "the day before the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries".
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**第八項** 旧中小漁業振興特別措置法第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る同項に規定する漁業協同組合等の新法第四十五条の三第一項第三号に規定する構成員である法人の漁業再建整備特別措置法附則第三項に規定する期間内に終了する事業年度分の法人税に係る同号の規定の適用については、同号中「昭和五十一年四月一日から昭和五十三年三月三十一日までの間に同法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定を受けた」とあるのは、「旧中小漁業振興特別措置法第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る」とする。
suppl-3511-5/art-10/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-10/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-8
With regard to the application of the provisions of Article 45-3, paragraph (1), item (iii) of the New Act to corporation tax for business years ending within the period prescribed in paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries of a corporation that is a member prescribed in that item of a fishery cooperative, etc. prescribed in Article 5, paragraph (1) of that Act pertaining to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium-Sized Fisheries for which the certification under that paragraph was received and which is deemed under paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries to have received the certification under Article 5, paragraph (1) of that Act, the phrase "that has received the certification under paragraph (1) of Article 5 of that Act pertaining to a small and medium sized fishery structural improvement plan prescribed in that paragraph during the period from April 1, 1976 to March 31, 1978" in that item is deemed to be replaced with "pertaining to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium-Sized Fisheries for which the certification under that paragraph was received and which is deemed under paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries to have received the certification under Article 5, paragraph (1) of that Act".
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**第九項** 新法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅については、なお従前の例による。
suppl-3511-5/art-10/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-10/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-9
The provisions of Article 47, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第十項** 新法第四十七条第二項の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定建築物等について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第二項に規定する店舗等併設住宅の店舗等については、なお従前の例による。
suppl-3511-5/art-10/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-10
The provisions of Article 47, paragraph (2) of the New Act apply to specified buildings, etc. prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to stores, etc. of housing with attached stores, etc. prescribed in Article 47, paragraph (2) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第十一項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する特定備蓄施設等については、なお従前の例による。
suppl-3511-5/art-10/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-10/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-11
The provisions of Article 48, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to specified stockpiling facilities, etc. prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第十二項** 新法第五十条第一項の規定は、法人が施行日以後に取得（改良を含む。）又は建設をして同項の拡大造林の用に供する同項に規定する構築物について適用し、法人が施行日前に当該取得又は建設をした旧法第五十条第一項に規定する構築物を同項の拡大造林の用に供した場合については、なお従前の例による。
suppl-3511-5/art-10/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-10/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-12
The provisions of Article 50, paragraph (1) of the New Act apply to structures prescribed in that paragraph that a corporation acquires (including improves) or constructs on or after the Effective Date and provides for use in the expanded afforestation referred to in that paragraph, and in the case where a corporation has provided for use in the expanded afforestation referred to in Article 50, paragraph (1) of the Former Act structures prescribed in that paragraph that it so acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第十三項** 旧法第五十一条の二第一項第二号に掲げる認定中小企業者である法人が中小企業事業転換対策臨時措置法の施行の日前に同号に掲げる認定を受けた場合については、なお従前の例による。
suppl-3511-5/art-10/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-10/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-13
In the case where a corporation that is a certified small and medium sized enterprise listed in Article 51-2, paragraph (1), item (ii) of the Former Act obtained the certification listed in that item before the date of enforcement of the Act on Temporary Measures for Business Conversion of Small and Medium-Sized Enterprises, the provisions then in force continue to govern.
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**第十四項** 新法第五十二条の四第四項の規定は、法人が施行日以後に終了する事業年度において同条第一項又は第二項の規定により積み立てた特別償却準備金の益金算入について適用し、法人が施行日前に終了した事業年度において旧法第五十二条の四第一項又は第二項の規定により積み立てた特別償却準備金の益金算入については、なお従前の例による。
suppl-3511-5/art-10/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-10/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-14
The provisions of Article 52-4, paragraph (4) of the New Act apply to the inclusion in gross profit of a reserve for special depreciation that a corporation has set aside under the provisions of paragraph (1) or (2) of that Article in a business year ending on or after the Effective Date, and with regard to the inclusion in gross profit of a reserve for special depreciation that a corporation set aside under the provisions of Article 52-4, paragraph (1) or (2) of the Former Act in a business year that ended before the Effective Date, the provisions then in force continue to govern.
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**第十五項** 新法第五十二条の五の規定は、法人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、法人が施行日前に取得等をした旧法第五十二条の五に規定する減価償却資産については、なお従前の例による。
suppl-3511-5/art-10/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-10/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-15
The provisions of Article 52-5 of the New Act apply to depreciable assets prescribed in that Article for which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 52-5 of the Former Act for which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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### 第十一条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-3511-5/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11
**第一項** 施行日以後最初に開始する事業年度（以下この項において「改正事業年度」という。）の法人税については、改正事業年度終了の日において新法第五十三条第一項各号の規定により計算した金額の合計額が次の各号に掲げる金額のうちいずれか少ない金額に満たない場合には、同項の規定にかかわらず、その少ない金額を同項各号の規定により計算した金額の合計額とする。
suppl-3511-5/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-1
With regard to corporation tax for the business year commencing first on or after the Effective Date (hereinafter referred to as the "business year of the amendment" in this paragraph), if the total of the amounts calculated under the provisions of the items of Article 53, paragraph (1) of the New Act at the end of the business year of the amendment is less than whichever is the lesser of the amounts listed in the following items, notwithstanding the provisions of that paragraph, that lesser amount is to be the total of the amounts calculated under the provisions of the items of that paragraph:
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**一** 改正事業年度の直前の事業年度終了の日における価格変動準備金の金額（改正事業年度において合併をした合併法人については、被合併法人から引き継いだ価格変動準備金の金額を加算した金額）
suppl-3511-5/art-11/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-11/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-1/item-1
the amount of the reserve for price fluctuations at the end of the business year immediately preceding the business year of the amendment (or, for a merging corporation that has carried out a merger in the business year of the amendment, the amount obtained by adding the amount of the reserve for price fluctuations taken over from the merged corporation);
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**二** 改正事業年度終了の日において旧法第五十三条第一項各号の規定により計算した金額の合計額（改正事業年度の所得の金額に係る価格変動準備金の積立限度額の計算について改正事業年度を施行日前に開始した事業年度とみなした場合に租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号）附則第十二条第二項の規定又は附則第二十二条の規定による改正前の租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第十四条第一項から第三項までの規定の適用がある法人については、これらの規定の例により計算した金額）
suppl-3511-5/art-11/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-11/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-1/item-2
the total of the amounts calculated under the provisions of the items of Article 53, paragraph (1) of the Former Act at the end of the business year of the amendment (or, for a corporation to which the provisions of Article 12, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973) or the provisions of Article 14, paragraphs (1) through (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975) prior to the amendment by Article 22 of the Supplementary Provisions would apply if, in calculating the reserve limit for the reserve for price fluctuations pertaining to the amount of income for the business year of the amendment, the business year of the amendment were deemed to be a business year that commenced before the Effective Date, the amount calculated in accordance with those provisions).
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**第二項** 前項の規定の適用を受けた法人の新法第五十三条第一項各号の規定により計算した金額の合計額が当該事業年度の直前の事業年度終了の日における価格変動準備金の金額（当該事業年度において合併をした合併法人については、被合併法人から引き継いだ価格変動準備金の金額を加算した金額。第一号において同じ。）を超えることとなる最初の事業年度の直前の事業年度までの各事業年度（昭和五十二年四月一日前に開始する各事業年度に限る。）の法人税については、同項の規定にかかわらず、次の各号に掲げる金額のうちいずれか少ない金額を、同項各号の規定により計算した金額の合計額とする。
suppl-3511-5/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-2
With regard to corporation tax for each business year up to the business year immediately preceding the first business year in which the total of the amounts calculated under the provisions of the items of Article 53, paragraph (1) of the New Act for a corporation to which the provisions of the preceding paragraph have been applied comes to exceed the amount of the reserve for price fluctuations at the end of the business year immediately preceding that business year (or, for a merging corporation that has carried out a merger in that business year, the amount obtained by adding the amount of the reserve for price fluctuations taken over from the merged corporation; the same applies in item (i)) (limited to each business year commencing before April 1, 1977), notwithstanding the provisions of that paragraph, whichever is the lesser of the amounts listed in the following items is to be the total of the amounts calculated under the provisions of the items of that paragraph:
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**一** 当該事業年度の直前の事業年度終了の日における価格変動準備金の金額（当該事業年度の直前の事業年度終了の日において新法第五十三条第一項各号の規定により計算した金額の合計額（当該事業年度において合併をした合併法人については、被合併法人から引き継いだ価格変動準備金の金額を加算した金額）が当該事業年度終了の日において同項の規定により計算した金額を超える場合には、当該超える金額を控除した金額）
suppl-3511-5/art-11/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-11/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-2/item-1
the amount of the reserve for price fluctuations at the end of the business year immediately preceding that business year (or, if the total of the amounts calculated under the provisions of the items of Article 53, paragraph (1) of the New Act at the end of the business year immediately preceding that business year (or, for a merging corporation that has carried out a merger in that business year, the amount obtained by adding the amount of the reserve for price fluctuations taken over from the merged corporation) exceeds the amount calculated under the provisions of that paragraph at the end of that business year, the amount obtained by deducting that excess);
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**二** 当該事業年度終了の日において旧法第五十三条第一項各号の規定により計算した金額の合計額（当該事業年度の所得の金額に係る価格変動準備金の積立限度額の計算について当該事業年度を施行日前に開始した事業年度とみなした場合に租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号）附則第十二条第二項の規定又は附則第二十二条の規定による改正前の租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第十四条第一項から第三項までの規定の適用がある法人については、これらの規定の例により計算した金額）
suppl-3511-5/art-11/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-11/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-2/item-2
the total of the amounts calculated under the provisions of the items of Article 53, paragraph (1) of the Former Act at the end of that business year (or, for a corporation to which the provisions of Article 12, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973) or the provisions of Article 14, paragraphs (1) through (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975) prior to the amendment by Article 22 of the Supplementary Provisions would apply if, in calculating the reserve limit for the reserve for price fluctuations pertaining to the amount of income for that business year, that business year were deemed to be a business year that commenced before the Effective Date, the amount calculated in accordance with those provisions).
machine translation, not official
**第三項** 新法第五十四条の規定は、法人の施行日以後に終了する事業年度分の所得に対する法人税について適用し、法人の施行日前に終了した事業年度分の所得に対する法人税については、なお従前の例による。この場合において、同条第一項に規定する法人で施行日前に開始し、かつ、施行日以後に終了する事業年度終了の時において資本の金額又は出資金額が一億円を超えるものに対する同条の規定の適用については、同項中「除して計算した金額」とあるのは、「除して計算した金額（租税特別措置法の一部を改正する法律（昭和五十一年法律第五号）の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から昭和五十一年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の九に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十五に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十二に相当する金額との合計額を加算した金額）」とする。
suppl-3511-5/art-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-3
The provisions of Article 54 of the New Act apply to corporation tax on income for business years of corporations ending on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article to a corporation prescribed in paragraph (1) of that Article whose amount of capital or amount of contribution exceeds 100 million yen at the end of a business year that commenced before the Effective Date and ends on or after the Effective Date, the phrase "the amount calculated by dividing" in that paragraph is deemed to be replaced with "the amount calculated by dividing (for a business year that commences before the date of enforcement of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 5 of 1976) and ends on or after that date, the amount obtained by adding, to the total of the amount equivalent to 10/1,000 of the amount calculated by multiplying the revenue from the transactions listed in item (i) of the following paragraph by the number of months in the period from the first day of that business year to March 31, 1976 (hereinafter referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the product by the number of months in that base year, and the amount equivalent to 9/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year, the total of the amount equivalent to 15/1,000 of the amount calculated by multiplying the revenue from the transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the product by the number of months in that base year, and the amount equivalent to 12/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year)".
machine translation, not official
**第四項** 新法第五十五条（同条第二項に係る部分を除く。）及び第五十六条の規定は、法人の施行日以後に取得する新法第五十五条第一項及び第五十六条第一項に規定する特定株式等について適用し、法人の施行日前に取得した旧法第五十五条第一項及び第五十六条第一項に規定する特定株式等については、次項に定める場合を除き、なお従前の例による。
suppl-3511-5/art-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-4
The provisions of Article 55 (excluding the part concerning paragraph (2) of that Article) and Article 56 of the New Act apply to specified shares, etc. prescribed in Article 55, paragraph (1) and Article 56, paragraph (1) of the New Act that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) and Article 56, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, except in the case provided for in the following paragraph, the provisions then in force continue to govern.
machine translation, not official
**第五項** 法人が施行日前に旧法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新法第五十五条第五項各号に掲げる場合に該当することとなつたときについては、同項の規定の例による。この場合において、当該特定株式等に係る同条第一項の表の第三号又は第四号の上欄に掲げる法人が同条第五項第三号イに掲げる場合に該当することとなつたときは、同号イ中「百分の二十五」とあるのは、「百分の四十」とする。
suppl-3511-5/art-11/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-5
In the case where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act before the Effective Date and, on or after the Effective Date, comes to fall under any of the cases listed in the items of Article 55, paragraph (5) of the New Act, the provisions of that paragraph are to govern. In this case, if a corporation listed in the left-hand column of item (iii) or (iv) of the table in paragraph (1) of that Article pertaining to those specified shares, etc. comes to fall under the case listed in paragraph (5), item (iii), (a) of that Article, the phrase "25 percent" in (a) of that item is deemed to be replaced with "40 percent".
machine translation, not official
**第六項** 新法第五十六条の四（同条第三項を除く。）の規定は、施行日以後に新法第四十三条第一項の表の第十一号に規定する政令で定められる工事に係る鉄道設備支出金額（新法第五十六条の四第一項に規定する設備の取得のために支出する金額をいう。）について適用し、施行日前に旧法第四十三条第一項の表の第十号に規定する政令で定められた工事に係る当該鉄道設備支出金額については、なお従前の例による。
suppl-3511-5/art-11/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-11/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-6
The provisions of Article 56-4 of the New Act (excluding paragraph (3) of that Article) apply to the amount of railway equipment expenditure (meaning the amount paid for the acquisition of the equipment prescribed in Article 56-4, paragraph (1) of the New Act) pertaining to construction work specified on or after the Effective Date by Cabinet Order as prescribed in item (xi) of the table in Article 43, paragraph (1) of the New Act, and with regard to that amount of railway equipment expenditure pertaining to construction work specified before the Effective Date by Cabinet Order as prescribed in item (x) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第七項** 新法第五十六条の五（同条第三項を除く。）の規定は、施行日以後に新法第四十三条第一項の表の第十二号に規定する政令で定められる工事に係る発電設備支出金額（新法第五十六条の五第一項に規定する発電設備の取得のために支出する金額をいう。）について適用し、施行日前に旧法第四十三条第一項の表の第十一号に規定する政令で定められた工事に係る当該発電設備支出金額については、なお従前の例による。
suppl-3511-5/art-11/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-11/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-7
The provisions of Article 56-5 of the New Act (excluding paragraph (3) of that Article) apply to power generation facility expenditure (meaning the amount paid for the acquisition of the power generation facilities prescribed in Article 56-5, paragraph (1) of the New Act) pertaining to construction work specified on or after the Effective Date by Cabinet Order as prescribed in item (xii) of the table in Article 43, paragraph (1) of the New Act, and with regard to that power generation facility expenditure pertaining to construction work specified before the Effective Date by Cabinet Order as prescribed in item (xi) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第八項** 新法第五十六条の六（同条第四項を除く。）の規定は、施行日以後に新法第四十三条第一項の表の第十三号に規定する政令で定められる工事に係る特定供給設備支出金額（新法第五十六条の六第一項に規定する特定供給設備の取得のために支出する金額をいう。）について適用し、施行日前に旧法第四十三条第一項の表の第十三号に規定する政令で定められた工事に係る当該特定供給設備支出金額については、なお従前の例による。
suppl-3511-5/art-11/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-11/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-8
The provisions of Article 56-6 of the New Act (excluding paragraph (4) of that Article) apply to specified supply facility expenditure (meaning the amount paid for the acquisition of the specified supply facilities prescribed in Article 56-6, paragraph (1) of the New Act) pertaining to construction work specified on or after the Effective Date by Cabinet Order as prescribed in item (xiii) of the table in Article 43, paragraph (1) of the New Act, and with regard to that specified supply facility expenditure pertaining to construction work specified before the Effective Date by Cabinet Order as prescribed in item (xiii) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第九項** 新法第五十六条の四第三項、第五十六条の五第三項又は第五十六条の六第四項の規定は、法人が施行日以後に終了する事業年度において取得等をしてその事業の用に供する新法第四十三条第一項の表の第十一号から第十三号までに掲げる設備に係る償却準備金（新法第五十六条の四第一項の特定鉄道工事償却準備金、新法第五十六条の五第一項の原子力発電工事償却準備金及び新法第五十六条の六第一項の特定ガス導管工事償却準備金をいう。）の益金算入について適用し、法人が施行日前に終了した事業年度において取得等をし、その事業の用に供した当該設備に係る当該償却準備金の益金算入については、なお従前の例による。
suppl-3511-5/art-11/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-11/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-9
The provisions of Article 56-4, paragraph (3), Article 56-5, paragraph (3) or Article 56-6, paragraph (4) of the New Act apply to the inclusion in gross profit of a depreciation reserve (meaning the reserve for specified railway construction depreciation under Article 56-4, paragraph (1) of the New Act, the reserve for nuclear power generation construction depreciation under Article 56-5, paragraph (1) of the New Act and the reserve for specified gas pipeline construction depreciation under Article 56-6, paragraph (1) of the New Act) pertaining to the equipment listed in items (xi) through (xiii) of the table in Article 43, paragraph (1) of the New Act for which a corporation makes an acquisition, etc. and which it provides for use in its business in a business year ending on or after the Effective Date, and with regard to the inclusion in gross profit of that depreciation reserve pertaining to that equipment for which a corporation made an acquisition, etc. and which it provided for use in its business in a business year that ended before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十項** 新法第五十六条の八の規定は、法人の施行日以後に終了する事業年度分の所得に対する法人税について適用し、法人の施行日前に終了した事業年度分の所得に対する法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条の規定の適用については、同条第一項第一号中「当該事業年度の指定期間内」とあるのは「昭和五十一年四月一日から当該事業年度終了の日までの期間内」と、「相当する金額」とあるのは「相当する金額と、当該事業年度開始の日から同年三月三十一日までの期間内における当該政令で定める金額の千分の三（当該政令で定める業種に属する事業については、千分の六）に相当する金額との合計額」とする。
suppl-3511-5/art-11/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-11/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-10
The provisions of Article 56-8 of the New Act apply to corporation tax on income for business years of corporations ending on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article in a business year of a corporation that commenced before the Effective Date and ends on or after the Effective Date, the phrase "within the designated period of that business year" in paragraph (1), item (i) of that Article is deemed to be replaced with "within the period from April 1, 1976 to the end of that business year", and the phrase "amount equivalent to" with "total of the amount equivalent to that and the amount equivalent to 3/1,000 (or 6/1,000, for a business belonging to the type of business specified by that Cabinet Order) of the amount specified by that Cabinet Order within the period from the first day of that business year to March 31 of that year".
machine translation, not official
**第十一項** 新法第五十六条の十一第一項に規定する法人の昭和五十一年四月一日から昭和五十五年三月三十一日までの間に開始する事業年度分の所得に対する法人税については、次の表の上欄に掲げる事業年度の区分に応じ、同項第一号に掲げる百分の二十五の割合は同表の中欄に掲げる割合とし、同項第二号に掲げる百分の十の割合は同表の下欄に掲げる割合とする。
昭和五十一年四月一日から昭和五十二年三月三十一日までの間に開始する事業年度 百分の五十 百分の二十
昭和五十二年四月一日から昭和五十三年三月三十一日までの間に開始する事業年度 百分の四十五 百分の十八
昭和五十三年四月一日から昭和五十四年三月三十一日までの間に開始する事業年度 百分の四十 百分の十六
昭和五十四年四月一日から昭和五十五年三月三十一日までの間に開始する事業年度 百分の三十五 百分の十四
suppl-3511-5/art-11/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-11/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-11
With regard to corporation tax on income for business years commencing during the period from April 1, 1976 to March 31, 1980 of a corporation prescribed in Article 56-11, paragraph (1) of the New Act, according to the category of business year listed in the left-hand column of the following table, the rate of 25 percent listed in item (i) of that paragraph is to be the rate listed in the middle column of that table, and the rate of 10 percent listed in item (ii) of that paragraph is to be the rate listed in the right-hand column of that table.
Business years commencing during the period from April 1, 1976 to March 31, 1977 50 percent 20 percent
Business years commencing during the period from April 1, 1977 to March 31, 1978 45 percent 18 percent
Business years commencing during the period from April 1, 1978 to March 31, 1979 40 percent 16 percent
Business years commencing during the period from April 1, 1979 to March 31, 1980 35 percent 14 percent
machine translation, not official
**第十二項** 旧法第五十六条の十二の規定による沖縄国際海洋博覧会出展準備金を有する法人の昭和五十一年七月十八日を含む事業年度以前の事業年度の所得の金額の計算については、同条の規定は、なおその効力を有する。
suppl-3511-5/art-11/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-11/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-12
With regard to the calculation of the amount of income for business years up to and including the business year that includes July 18, 1976 of a corporation that holds a reserve for exhibiting at the Okinawa International Ocean Exposition under the provisions of Article 56-12 of the Former Act, the provisions of that Article remain in force.
machine translation, not official
### 第十二条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Corporations
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suppl-3511-5/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-12
**第一項** 新法第五十八条の規定は、法人の施行日以後に終了する事業年度分の所得に対する法人税について適用し、法人の施行日前に終了する事業年度分の所得に対する法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度において新法第五十八条第一項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の五十五」とあるのは「当該事業年度開始の日から昭和五十一年三月三十一日までの期間内の当該収入金額の百分の七十（次項第三号に掲げる取引によるものについては百分の三十とし、同項第四号に掲げる取引によるものについては百分の二十とする。）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の当該収入金額の百分の五十五」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-3511-5/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-12/par-1
The provisions of Article 58 of the New Act apply to corporation tax on income for business years of corporations ending on or after the Effective Date, and with regard to corporation tax on income for business years of corporations ending before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 58, paragraph (1) of the New Act in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in that paragraph in a business year that commenced before the Effective Date and ends on or after the Effective Date, the phrase "55 percent of that revenue" in that paragraph is deemed to be replaced with "70 percent of that revenue within the period from the first day of that business year to March 31, 1976 (or 30 percent for revenue from the transactions listed in item (iii) of the following paragraph, and 20 percent for revenue from the transactions listed in item (iv) of that paragraph) and the amount equivalent to 55 percent of that revenue within the period from April 1 of that year to the end of that business year", and the phrase "the total of the amounts equivalent to" with "the total of the amount equivalent to".
machine translation, not official
### 第十三条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
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suppl-3511-5/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-13
**第一項** 新法第六十五条の三及び第六十五条の四の規定は、法人が昭和五十一年一月一日以後に行うこれらの規定に該当する資産の譲渡に係る法人税について適用し、法人が同日前に行つた旧法第六十五条の三及び第六十五条の四の規定に該当する資産の譲渡に係る法人税については、なお従前の例による。
suppl-3511-5/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-13/par-1
The provisions of Articles 65-3 and 65-4 of the New Act apply to corporation tax on transfers of assets falling under those provisions that a corporation carries out on or after January 1, 1976, and with regard to corporation tax on transfers of assets falling under the provisions of Articles 65-3 and 65-4 of the Former Act that a corporation carried out before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第六十五条の七の規定は、法人が施行日以後に行う同条の規定に該当する資産の譲渡に係る法人税について適用し、法人が施行日前に行つた旧法第六十五条の七の規定に該当する資産の譲渡に係る法人税については、なお従前の例による。
suppl-3511-5/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-13/par-2
The provisions of Article 65-7 of the New Act apply to corporation tax on transfers of assets falling under the provisions of that Article that a corporation carries out on or after the Effective Date, and with regard to corporation tax on transfers of assets falling under the provisions of Article 65-7 of the Former Act that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十四条（合併の場合の清算所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Liquidation Income, etc. in the Case of a Merger
caption: machine translation, not official
suppl-3511-5/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-14
**第一項** 旧法第六十六条第一項第一号及び第六十六条の三第一項第一号に規定する事業を営む法人が昭和五十一年三月三十一日以前にこれらの規定に規定する承認を受けた場合には、これらの規定中「昭和五十二年三月三十一日」とあるのは、「昭和五十一年三月三十一日」として、これらの規定の例による。
suppl-3511-5/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-14/par-1
In the case where a corporation engaged in the business prescribed in Article 66, paragraph (1), item (i) and Article 66-3, paragraph (1), item (i) of the Former Act obtained the approval prescribed in those provisions on or before March 31, 1976, those provisions are to govern, with the phrase "March 31, 1977" in those provisions deemed to be replaced with "March 31, 1976".
machine translation, not official
**第二項** 旧法第六十六条第一項第一号及び第六十六条の三第一項第一号に規定する事業を営む法人のうち政令で定めるものが昭和五十一年四月一日から昭和五十三年三月三十一日までの間にこれらの規定に規定する承認を受けた場合には、これらの規定中「事業を営む法人」とあるのは「事業を営む法人のうち租税特別措置法の一部を改正する法律（昭和五十一年法律第五号。以下「昭和五十一年改正法」という。）附則第十四条第二項に規定する政令で定めるもの」と、「昭和五十二年三月三十一日」とあるのは「昭和五十三年三月三十一日」として、これらの規定の例による。
suppl-3511-5/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-14/par-2
In the case where a corporation specified by Cabinet Order out of the corporations engaged in the business prescribed in Article 66, paragraph (1), item (i) and Article 66-3, paragraph (1), item (i) of the Former Act obtains the approval prescribed in those provisions during the period from April 1, 1976 to March 31, 1978, those provisions are to govern, with the phrase "corporation engaged in the business" in those provisions deemed to be replaced with "corporation specified by Cabinet Order prescribed in Article 14, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 5 of 1976; hereinafter referred to as the "1976 Amending Act") out of the corporations engaged in the business", and the phrase "March 31, 1977" with "March 31, 1978".
machine translation, not official
**第三項** 旧法第六十六条第一項第五号及び第六十六条の三第一項第四号に規定する中小漁業者に該当する法人が昭和四十七年四月一日から漁業再建整備特別措置法の施行の日の前日までの間にこれらの規定に規定する認定を受けた場合には、これらの規定中「昭和五十一年三月三十一日」とあるのは、「漁業再建整備特別措置法の施行の日の前日」として、これらの規定の例による。
suppl-3511-5/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-14/par-3
In the case where a corporation that falls under the category of small and medium sized fishery operators prescribed in Article 66, paragraph (1), item (v) and Article 66-3, paragraph (1), item (iv) of the Former Act obtained the certification prescribed in those provisions during the period from April 1, 1972 to the day preceding the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, those provisions are to govern, with the phrase "March 31, 1976" in those provisions deemed to be replaced with "the day preceding the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries".
machine translation, not official
**第四項** 旧中小漁業振興特別措置法第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る同項に規定する漁業協同組合等の新法第六十六条第一項第五号に規定する構成員である法人が漁業再建整備特別措置法附則第三項に規定する期間内に同法第十条第一項又は第二項の認定を受けた場合における新法第六十六条第一項第五号及び第六十六条の三第一項第四号の規定の適用については、これらの規定中「昭和五十一年四月一日から昭和五十三年三月三十一日までの間に同法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定を受けた」とあるのは「旧中小漁業振興特別措置法第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る」と、「当該認定」とあるのは「旧中小漁業振興特別措置法第四条の二第一項の認定」とする。
suppl-3511-5/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-14/par-4
With regard to the application of the provisions of Article 66, paragraph (1), item (v) and Article 66-3, paragraph (1), item (iv) of the New Act in the case where a corporation that is a member prescribed in Article 66, paragraph (1), item (v) of the New Act of a fishery cooperative, etc. prescribed in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries relating to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium Sized Fisheries which obtained the certification under that paragraph and which is deemed to have obtained the certification under Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries pursuant to the provisions of paragraph (3) of the Supplementary Provisions of that Act, obtains the certification under Article 10, paragraph (1) or (2) of that Act within the period prescribed in paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, the phrase "relating to the certification under Article 5, paragraph (1) of that Act obtained during the period from April 1, 1976 to March 31, 1978 for a small and medium sized fishery structural improvement plan prescribed in that paragraph" in those provisions is deemed to be replaced with "relating to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium Sized Fisheries which obtained the certification under that paragraph and which is deemed to have obtained the certification under Article 5, paragraph (1) of that Act pursuant to the provisions of paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries", and the phrase "that certification" with "the certification under Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium Sized Fisheries".
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### 第十五条（通貨調整前に取得した長期外貨建債権等を期末為替相場で換算しなかつた場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case Where Long-Term Foreign Currency Denominated Claims, etc. Acquired before the Currency Adjustment Were Not Converted at the Exchange Rate at the End of the Period
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suppl-3511-5/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-15
**第一項** 旧法第六十八条第一項の規定の適用を受けた法人の同条第三項に規定する欠損金額又は同条第四項に規定する繰越控除残額については、なお従前の例による。
suppl-3511-5/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-15/par-1
With regard to the amount of loss prescribed in paragraph (3) of Article 68 of the Former Act or the remaining balance of the deduction for carryover prescribed in paragraph (4) of that Article of a corporation to which the provisions of paragraph (1) of that Article were applied, the provisions then in force continue to govern.
machine translation, not official
### 第十六条（長期外貨建債権等を有する場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Holding Long-Term Foreign Currency Denominated Claims, etc.
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suppl-3511-5/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-16
**第一項** 昭和四十七年四月一日から昭和五十一年三月三十一日までの期間内の日を含む各事業年度のいずれか一以上の事業年度において旧法第六十八条の二第一項に規定する準備金の積立てを行つた法人が、昭和五十一年四月一日以後に開始する事業年度において当該準備金を積み立てる場合には、同項中「昭和五十一年三月三十一日」とあるのは、「昭和五十三年三月三十一日」として、同条の規定の例による。
suppl-3511-5/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-16/par-1
In the case where a corporation that accumulated the reserve prescribed in Article 68-2, paragraph (1) of the Former Act in any one or more of the business years each of which includes a day within the period from April 1, 1972 to March 31, 1976 accumulates that reserve in a business year commencing on or after April 1, 1976, the provisions of that Article are to govern, with the phrase "March 31, 1976" in that paragraph deemed to be replaced with "March 31, 1978".
machine translation, not official
### 第十七条（認定中小企業者等の欠損金の繰戻しによる還付の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Refund by Carryback of Losses of Certified Small and Medium Sized Enterprises, etc.
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suppl-3511-5/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-17
**第一項** 旧法第六十八条の三に規定する法人の昭和四十八年二月十四日を含む事業年度から当該事業年度開始の日以後二年を経過する日を含む事業年度までの各事業年度において生じた同条に規定する欠損金額については、なお従前の例による。
suppl-3511-5/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-17/par-1
With regard to the amount of loss prescribed in Article 68-3 of the Former Act incurred in each business year, from the business year that includes February 14, 1973 to the business year that includes the day on which two years have elapsed from the date of commencement of that business year, of a corporation prescribed in that Article, the provisions then in force continue to govern.
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### 第十八条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-3511-5/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18
**第一項** 日本勤労者住宅協会が昭和五十一年三月三十一日以前に新築した住宅用の家屋で旧法第七十四条の二の規定に該当するものの所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-3511-5/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-1
With regard to registration and license tax on the registration of preservation of ownership of a house for residential use that the Japan Workers' Housing Association newly built on or before March 31, 1976 and that falls under the provisions of Article 74-2 of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第七十五条の規定は、年金福祉事業団が施行日以後に受ける同条に規定する登記に係る登録免許税について適用し、施行日前に受けた当該登記に係る登録免許税については、なお従前の例による。
suppl-3511-5/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-2
The provisions of Article 75 of the New Act apply to registration and license tax on the registration prescribed in that Article that the Pension Welfare Service Public Corporation receives on or after the Effective Date, and with regard to registration and license tax on that registration received before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 旧法第七十五条の二に規定する公的医療機関の開設者又は社会福祉法人が昭和五十一年三月三十一日以前に新築し、又は取得した同条の規定に該当する家屋の所有権の保存又は移転の登記に係る登録免許税については、なお従前の例による。
suppl-3511-5/art-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-3
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house falling under the provisions of Article 75-2 of the Former Act that a founder of a public medical institution or a social welfare corporation prescribed in that Article newly built or acquired on or before March 31, 1976, the provisions then in force continue to govern.
machine translation, not official
**第四項** 昭和五十一年三月三十一日以前に国から売渡し又は譲与を受けた土地で旧法第七十六条の規定に該当するものの所有権の保存又は移転の登記に係る登録免許税については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「登記については」とあるのは「登記については、大蔵省令で定めるところにより昭和五十一年改正法の施行の日以後一年以内（一年以内に登記ができないことにつき政令で定めるやむを得ない事情がある場合には、政令で定める期間内。以下この条において同じ。）に登記を受けるものに限り」と、同条第二項中「登記を」とあるのは「登記で大蔵省令で定めるところにより昭和五十一年改正法の施行の日以後一年以内に受けるものについては、当該登記を」とする。
suppl-3511-5/art-18/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-4
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land that was sold or transferred without compensation by the State on or before March 31, 1976 and that falls under the provisions of Article 76 of the Former Act, the provisions of that Article remain in force. In this case, the phrase "for registration" in paragraph (1) of that Article is deemed to be replaced with "for registration, limited to registration received, as provided by Order of the Ministry of Finance, within one year from the date of enforcement of the 1976 Amendment Act (or, if there are unavoidable circumstances specified by Cabinet Order due to which registration cannot be made within one year, within the period specified by Cabinet Order; the same applies hereinafter in this Article)", and the phrase "registration" in paragraph (2) of that Article with "for registration received, as provided by Order of the Ministry of Finance, within one year from the date of enforcement of the 1976 Amendment Act, that registration".
machine translation, not official
**第五項** 新法第七十七条の四の規定は、施行日以後に取得する同条第一項に規定する農用地等の所有権の移転の登記に係る登録免許税について適用し、施行日前に取得した当該農用地等の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3511-5/art-18/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-5
The provisions of Article 77-4 of the New Act apply to registration and license tax on the registration of transfer of ownership of agricultural land, etc. prescribed in paragraph (1) of that Article that is acquired on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of such agricultural land, etc. acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第六項** 昭和五十一年三月三十一日以前に旧法第七十七条の六に規定する農林漁業者又は旧法第七十七条の七に規定する農林漁業者若しくは団体に対して行われたこれらの規定に該当する貸付けに係る債権を担保するために受ける抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-3511-5/art-18/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-6
With regard to registration and license tax on the registration of creation of a mortgage received in order to secure claims relating to loans falling under the provisions of Article 77-6 or 77-7 of the Former Act that were made on or before March 31, 1976 to a person engaged in agriculture, forestry or fisheries prescribed in Article 77-6 of the Former Act, or to a person engaged in agriculture, forestry or fisheries or an organization prescribed in Article 77-7 of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第七項** 昭和五十一年三月三十一日以前に行われた交換により取得した林野で旧法第七十八条の規定に該当するものの所有権の移転の登記に係る登録免許税については、同条の規定は、なおその効力を有する。この場合において、同条中「所有権の移転の登記」とあるのは、「所有権の移転の登記で昭和五十一年改正法の施行の日以後一年以内に登記を受けるもの」とする。
suppl-3511-5/art-18/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-18/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-7
With regard to registration and license tax on the registration of transfer of ownership of forest land acquired through an exchange carried out on or before March 31, 1976 that falls under the provisions of Article 78 of the Former Act, the provisions of that Article remain in force. In this case, the phrase "registration of transfer of ownership" in that Article is deemed to be replaced with "registration of transfer of ownership received within one year from the date of enforcement of the 1976 Amending Act".
machine translation, not official
**第八項** 昭和四十七年四月一日から漁業再建整備特別措置法の施行の日の前日までの間にされた中小漁業振興特別措置法第六条第二項の規定による認定に係る旧法第八十一条各号に掲げる事項についての登記で当該認定があつた日から一年以内に受けるものに係る登録免許税については、同条中「昭和五十一年三月三十一日までの間に同項」とあるのは、「漁業再建整備特別措置法の施行の日の前日までの間に同項」として、同条の規定の例による。
suppl-3511-5/art-18/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-18/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-8
With regard to registration and license tax on registration of the matters listed in the items of Article 81 of the Former Act relating to certification under the provisions of Article 6, paragraph (2) of the Act on Special Measures for the Promotion of Small and Medium Sized Fisheries given during the period from April 1, 1972 to the day preceding the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, where that registration is received within one year from the date of that certification, the provisions of that Article are to govern, with the phrase "during the period up to March 31, 1976 under that paragraph" in that Article deemed to be replaced with "during the period up to the day preceding the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries under that paragraph".
machine translation, not official
**第九項** 旧中小漁業振興特別措置法第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の規定による認定を受けた同項に規定する中小漁業構造改善計画とみなされるものについて同法附則第三項に規定する期間内にされた同法第十条第一項の規定による認定に係る新法第八十一条各号に掲げる事項についての登記に係る登録免許税に対する同条の規定の適用については、同条中「第五条第一項に規定する中小漁業構造改善計画で昭和五十一年四月一日から昭和五十三年三月三十一日までの間に同項の規定により認定されたもの」とあるのは「附則第三項の規定により同法第五条第一項の規定による認定を受けた同項に規定する中小漁業構造改善計画とみなされた旧中小漁業振興特別措置法第四条の二第一項の規定による認定を受けている同項に規定する中小漁業構造改善計画」と、「その認定された日」とあるのは「同項の規定による認定を受けた日」とする。
suppl-3511-5/art-18/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-18/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-9
With regard to the application of the provisions of Article 81 of the New Act to registration and license tax on registration of the matters listed in the items of that Article relating to certification under the provisions of Article 10, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries given, within the period prescribed in paragraph (3) of the Supplementary Provisions of that Act, for a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium Sized Fisheries which obtained the certification under that paragraph and which is deemed, pursuant to the provisions of paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, to be a small and medium sized fishery structural improvement plan prescribed in Article 5, paragraph (1) of that Act that has obtained certification under the provisions of that paragraph, the phrase "small and medium sized fishery structural improvement plan prescribed in Article 5, paragraph (1) that was certified pursuant to the provisions of that paragraph during the period from April 1, 1976 to March 31, 1978" in that Article is deemed to be replaced with "small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium Sized Fisheries which has obtained certification under the provisions of that paragraph and which has been deemed, pursuant to the provisions of paragraph (3) of the Supplementary Provisions, to be a small and medium sized fishery structural improvement plan prescribed in Article 5, paragraph (1) of that Act that has obtained certification under the provisions of that paragraph", and the phrase "the date on which it was certified" with "the date on which it obtained certification under the provisions of that paragraph".
machine translation, not official
**第十項** 昭和五十一年三月三十一日以前にされた特定電子工業及び特定機械工業振興臨時措置法（昭和四十六年法律第十七号）第十四条第一項の規定による承認に係る旧法第八十一条各号に掲げる事項についての登記で当該承認があつた日から一年以内に受けるものに係る登録免許税については、同条中「昭和五十二年三月三十一日までの間にされた」とあるのは、「昭和五十一年三月三十一日までの間にされた」として、同条の規定の例による。
suppl-3511-5/art-18/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-18/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-10
With regard to registration and license tax on registration of the matters listed in the items of Article 81 of the Former Act relating to approval under the provisions of Article 14, paragraph (1) of the Act on Temporary Measures for the Promotion of Specified Electronic Industries and Specified Machinery Industries (Act No. 17 of 1971) given on or before March 31, 1976, where that registration is received within one year from the date of that approval, the provisions of that Article are to govern, with the phrase "given during the period up to March 31, 1977" in that Article deemed to be replaced with "given during the period up to March 31, 1976".
machine translation, not official
**第十一項** 昭和五十一年四月一日から昭和五十三年三月三十一日までの間にされた前項の承認（附則第十四条第二項に規定する政令で定める法人が受けたものに限る。）に係る旧法第八十一条各号に掲げる事項についての登記で当該承認があつた日から一年以内に受けるものに係る登録免許税については、同条中「（昭和四十六年四月一日から昭和五十二年三月三十一日まで」とあるのは、「（昭和五十一年改正法附則第十四条第二項に規定する政令で定める法人が受けたものであり、かつ、昭和五十一年四月一日から昭和五十三年三月三十一日まで」として、同条の規定の例による。
suppl-3511-5/art-18/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-18/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-11
With regard to registration and license tax on registration of the matters listed in the items of Article 81 of the Former Act relating to the approval referred to in the preceding paragraph given during the period from April 1, 1976 to March 31, 1978 (limited to approval obtained by a corporation specified by Cabinet Order prescribed in Article 14, paragraph (2) of the Supplementary Provisions), where that registration is received within one year from the date of that approval, the provisions of that Article are to govern, with the phrase "(during the period from April 1, 1971 to March 31, 1977" in that Article deemed to be replaced with "(obtained by a corporation specified by Cabinet Order prescribed in Article 14, paragraph (2) of the Supplementary Provisions of the 1976 Amending Act, and during the period from April 1, 1976 to March 31, 1978".
machine translation, not official
**第十二項** 電源開発株式会社が昭和五十一年三月三十一日以前に行つた資本の増加及び同日以前に取得した旧法第八十二条第二号に規定する権利の保存、設定又は移転について受ける登記に係る登録免許税については、同条の規定は、なおその効力を有する。この場合において、同条中「その登記」とあるのは、「その登記（第二号に掲げる事項についての登記にあつては、大蔵省令で定めるところにより昭和五十一年改正法の施行の日以後一年以内に受けるものに限る。）」とする。
suppl-3511-5/art-18/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-18/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-12
With regard to registration and license tax on registration received by the Electric Power Development Co., Ltd. for an increase in capital it carried out on or before March 31, 1976 and for the preservation, creation or transfer of rights prescribed in Article 82, item (ii) of the Former Act that it acquired on or before that date, the provisions of that Article remain in force. In this case, the phrase "that registration" in that Article is deemed to be replaced with "that registration (for registration of the matters listed in item (ii), limited to registration received, as provided by Order of the Ministry of Finance, within one year from the date of enforcement of the 1976 Amending Act)".
machine translation, not official
**第十三項** 日本航空株式会社、日本航空機製造株式会社、東北開発株式会社、日本自動車ターミナル株式会社又は沖縄電力株式会社が昭和五十一年三月三十一日以前に行つた旧法第八十四条の資本の増加について受ける登記に係る登録免許税については、なお従前の例による。
suppl-3511-5/art-18/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-18/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-13
With regard to registration and license tax on registration received by Japan Air Lines Co., Ltd., Nihon Aircraft Manufacturing Corporation, Tohoku Development Corporation, Japan Motor Terminal Co., Ltd. or the Okinawa Electric Power Company, Inc. for an increase in capital under Article 84 of the Former Act carried out on or before March 31, 1976, the provisions then in force continue to govern.
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### 第十九条（揮発油税及び地方道路税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gasoline Tax and Local Road Tax
caption: machine translation, not official
suppl-3511-5/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19
**第一項** 次の表の上欄に掲げる法律又は条約の規定により揮発油税及び地方道路税の免除を受けて昭和五十一年七月一日前に揮発油の製造場から移出され、又は保税地域から引き取られた揮発油について、同日以後に同表の下欄に掲げる法律の規定に該当することとなつた場合における揮発油税及び地方道路税の税額については、新法第八十九条第二項の規定を適用する。
免除の規定 追徴の規定
揮発油税法（昭和三十二年法律第五十五号）第十四条の二第一項 同法第十四条の二第七項
揮発油税法第十六条の四第一項 同法第十六条の四第三項
輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 同法第十一条第三項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 同法第十二条第三項
輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 同法第十三条第三項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項
租税特別措置法第九十条の二第一項 同法第九十条の二第二項において準用する揮発油税法第十四条の二第七項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第十条第一項（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第十条第二項又は第十一条第二項（これらの規定を日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第三条第二項において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互防衛援助協定第六条 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条
suppl-3511-5/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-1
With regard to the amount of gasoline tax and local road tax in the case where gasoline that was shipped from a gasoline manufacturing site or taken out of a bonded area before July 1, 1976 under an exemption from gasoline tax and local road tax pursuant to the provisions of a law or treaty listed in the left-hand column of the following table has come to fall under the provisions of a law listed in the right-hand column of that table on or after that date, the provisions of Article 89, paragraph (2) of the New Act apply.
Provisions on exemption Provisions on additional collection
Article 14-2, paragraph (1) of the Gasoline Tax Act (Act No. 55 of 1957) Article 14-2, paragraph (7) of that Act
Article 16-4, paragraph (1) of the Gasoline Tax Act Article 16-4, paragraph (3) of that Act
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) Article 11, paragraph (3) of that Act
Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (3) of that Act
Article 13, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (3) of that Act
Article 90-2, paragraph (1) of the Act on Special Measures Concerning Taxation Article 14-2, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to Article 90-2, paragraph (2) of that Act
Article 10, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 111 of 1952) (including as applied mutatis mutandis pursuant to Article 3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) Article 10, paragraph (2) or Article 11, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 3, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
Article VI of the Mutual Defense Assistance Agreement between Japan and the United States of America Article 2 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon Enforcement of the "Mutual Defense Assistance Agreement between Japan and the United States of America" (Act No. 112 of 1954)
machine translation, not official
**第二項** 昭和五十一年七月一日前に揮発油の製造場から移出された揮発油で、揮発油税法第十四条第三項（同法第十五条第三項及び第十六条の三第三項並びに租税特別措置法第九十条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る期限が同日以後に到来するものに限る。）について、当該期限までに揮発油税法第十四条第三項に規定する書類が提出されなかつた場合における当該揮発油に係る揮発油税及び地方道路税の税額については、新法第八十九条第二項の規定を適用する。
suppl-3511-5/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-2
With regard to the amount of gasoline tax and local road tax on gasoline that was shipped from a gasoline manufacturing site before July 1, 1976 and that is subject to a notification or approval under Article 14, paragraph (3) of the Gasoline Tax Act (including as applied mutatis mutandis pursuant to Article 15, paragraph (3) and Article 16-3, paragraph (3) of that Act and Article 90, paragraph (3) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) (limited to gasoline for which the time limit pertaining to that notification or approval arrives on or after that date), in the case where the documents prescribed in Article 14, paragraph (3) of the Gasoline Tax Act have not been submitted by that time limit, the provisions of Article 89, paragraph (2) of the New Act apply.
machine translation, not official
**第三項** 昭和五十一年七月一日において、揮発油の製造場及び保税地域以外の場所（沖縄県の区域内の場所を除く。）で揮発油（揮発油税法第十六条第一項又は第十六条の二第一項の規定の適用を受けるものを除く。）を所持する揮発油の製造者又は販売業者がある場合において、その数量（二以上の場所で所持する場合には、その合計数量）が五キロリットル以上であるときは、当該揮発油については、その者が揮発油の製造者でないときはこれを揮発油の製造者とみなし、同日に当該揮発油をその製造場から移出したものとみなして、一キロリットルにつき、七千三百円の揮発油税及び千三百円の地方道路税を課する。
suppl-3511-5/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-3
If, on July 1, 1976, there is a gasoline manufacturer or seller that possesses gasoline (excluding gasoline to which the provisions of Article 16, paragraph (1) or Article 16-2, paragraph (1) of the Gasoline Tax Act apply) at a place other than a gasoline manufacturing site or a bonded area (excluding a place within the area of Okinawa Prefecture), and the quantity of that gasoline (or, if it is possessed at two or more places, the total quantity) is 5 kiloliters or more, then with regard to that gasoline, that person, if not a gasoline manufacturer, is deemed to be a gasoline manufacturer and is deemed to have shipped that gasoline from its manufacturing site on that date, and gasoline tax of 7,300 yen and local road tax of 1,300 yen per kiloliter are imposed.
machine translation, not official
**第四項** 前項の場合においては、税務署長は、揮発油税にあわせて地方道路税を徴収する。この場合において、税務署長は、その所轄区域内に所在する同一人の貯蔵場所にある揮発油に係る揮発油税額及び地方道路税額を合算し、当該合算した額の揮発油税及び地方道路税を、昭和五十一年八月から十二月までの各月に等分して、それぞれその月の末日を納期限として、徴収する。
suppl-3511-5/art-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-4
In the case referred to in the preceding paragraph, the district director is to collect local road tax together with gasoline tax. In this case, the district director is to aggregate the amount of gasoline tax and the amount of local road tax on gasoline at the storage places of the same person located within the district under the district director's jurisdiction, and is to collect gasoline tax and local road tax of that aggregated amount in equal installments in each month from August to December 1976, with the last day of each month as the due date for payment.
machine translation, not official
**第五項** 第三項の規定による揮発油税及び地方道路税については、地方道路税法第七条第二項、第九条第二項、第十条第一項、第十二条第三項及び第十三条第一項中「二百八十七分の四十四」とあるのは「八十六分の十三」と、「二百八十七分の二百四十三」とあるのは「八十六分の七十三」として、これらの規定を適用する。
suppl-3511-5/art-19/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-5
With regard to the gasoline tax and local road tax under the provisions of paragraph (3), the provisions of Article 7, paragraph (2), Article 9, paragraph (2), Article 10, paragraph (1), Article 12, paragraph (3) and Article 13, paragraph (1) of the Local Road Tax Act apply with the phrase "44/287" in those provisions deemed to be replaced with "13/86", and the phrase "243/287" with "73/86".
machine translation, not official
**第六項** 第三項に規定する者は、同項の規定に該当する揮発油の貯蔵場所並びに当該場所ごとの当該揮発油の所持数量及び課税標準数量（当該所持数量から揮発油税法第八条第一項の規定により控除される数量を控除した数量をいう。）を記載した申告書を、昭和五十一年七月一日から一月以内に、その貯蔵場所の所在地の所轄税務署長に提出しなければならない。
suppl-3511-5/art-19/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-19/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-6
The person prescribed in paragraph (3) must submit a return stating the storage places of gasoline falling under the provisions of that paragraph and, for each of those places, the quantity of that gasoline possessed and the tax basis quantity (meaning the quantity obtained by deducting, from that quantity possessed, the quantity deducted pursuant to the provisions of Article 8, paragraph (1) of the Gasoline Tax Act), to the district director with jurisdiction over the place where the storage places are located, within one month from July 1, 1976.
machine translation, not official
**第七項** 次の各号に掲げる場合において、当該各号に掲げる揮発油の製造者が、政令で定めるところにより、当該揮発油が第三項の規定による揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものであることにつき、当該揮発油のもどし入れ又は移入に係る揮発油の製造場の所在地の所轄税務署長の確認を受けたときは、当該揮発油税額及び地方道路税額は、揮発油税法第十七条及び地方道路税法第九条の規定に準じて、当該揮発油につき当該揮発油の製造者が納付した、又は納付すべき揮発油税額及び地方道路税額（第二号に該当する場合には、同号に規定する他の揮発油の製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべき揮発油税額及び地方道路税額）にあわせて、その者に係る揮発油税額及び地方道路税額から控除し、又はその者に還付する。
suppl-3511-5/art-19/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-19/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-7
In the cases listed in the following items, if the gasoline manufacturer listed in each of those items has obtained, as provided by Cabinet Order, the confirmation of the district director with jurisdiction over the location of the gasoline manufacturing site into which that gasoline was returned or brought that the amount of gasoline tax and the amount of local road tax under the provisions of paragraph (3) have been collected or are to be collected on that gasoline, that amount of gasoline tax and amount of local road tax is to be deducted from the amount of gasoline tax and the amount of local road tax payable by that person, or refunded to that person, together with the amount of gasoline tax and the amount of local road tax paid or to be paid by that gasoline manufacturer on that gasoline (in the case falling under item (ii), the amount of gasoline tax and the amount of local road tax paid or to be paid upon shipment from the other gasoline manufacturing site prescribed in that item, or paid or to be paid, or collected or to be collected, upon taking out of a bonded area), in accordance with the provisions of Article 17 of the Gasoline Tax Act and Article 9 of the Local Road Tax Act:
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**一** 揮発油の製造者がその製造場から移出した揮発油で、第三項の規定により揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものが当該製造場にもどし入れられた場合 同項の規定の適用がないものとした場合における当該揮発油の製造者
suppl-3511-5/art-19/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-19/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-7/item-1
where gasoline that a gasoline manufacturer shipped from its manufacturing site and on which the amount of gasoline tax and the amount of local road tax have been collected or are to be collected pursuant to the provisions of paragraph (3) has been returned to that manufacturing site: the gasoline manufacturer of that gasoline, on the assumption that the provisions of that paragraph did not apply;
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**二** 前号に該当する場合を除き、揮発油の製造者が、他の揮発油の製造場から移出され、又は保税地域から引き取られた揮発油で第三項の規定により揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものを揮発油の製造場に移入し、当該揮発油をその移入した製造場から更に移出した場合 当該揮発油の製造者
suppl-3511-5/art-19/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-19/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-7/item-2
where, except in the case falling under the preceding item, a gasoline manufacturer has brought into a gasoline manufacturing site gasoline that was shipped from another gasoline manufacturing site or taken out of a bonded area and on which the amount of gasoline tax and the amount of local road tax have been collected or are to be collected pursuant to the provisions of paragraph (3), and has further shipped that gasoline from the manufacturing site into which it was brought: that gasoline manufacturer.
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### 第二十条（自動車重量税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax
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suppl-3511-5/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-20
**第一項** 昭和五十一年五月一日前に課した、又は課すべきであつた自動車重量税については、なお従前の例による。
suppl-3511-5/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-20/par-1
With regard to motor vehicle tonnage tax imposed, or that should have been imposed, before May 1, 1976, the provisions then in force continue to govern.
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### 第二十三条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Attendant upon the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-3511-5/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-23
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律（次項において「改正後の昭和五十年改正法」という。）附則第六条の規定は、昭和五十一年分の所得税について適用し、昭和五十年分の所得税については、なお従前の例による。
suppl-3511-5/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-23/par-1
The provisions of Article 6 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1975 Amendment Act as Amended" in the following paragraph) apply to income tax for 1976, and with regard to income tax for 1975, the provisions then in force continue to govern.
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**第二項** 改正後の昭和五十年改正法附則第十四条第一項の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の施行日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
suppl-3511-5/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-23/par-2
The provisions of Article 14, paragraph (1) of the Supplementary Provisions of the 1975 Amendment Act as Amended apply to corporation tax on income for business years of corporations commencing on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that commenced before the Effective Date, the provisions then in force continue to govern.
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## 附 則 昭和五二年三月三一日法律第九号
suppl-3521-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9
### 第一条（施行期日） — Effective Date
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suppl-3521-9/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-1
**第一項** この法律は、昭和五十二年四月一日から施行する。
suppl-3521-9/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-1/par-1
This Act comes into effect on April 1, 1977.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3521-9/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-2
**第一項** 第一条の規定による改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和五十二年分以後の所得税について適用し、昭和五十一年分以前の所得税については、なお従前の例による。
suppl-3521-9/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-2/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to income tax for 1977 and subsequent years, and with regard to income tax for 1976 and earlier years, the provisions then in force continue to govern.
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### 第三条（利子所得に関する経過措置） — Transitional Measures Concerning Interest Income
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suppl-3521-9/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-3
**第一項** 昭和五十二年三月三十一日までに支払を受けるべき第一条の規定による改正前の租税特別措置法（以下「旧法」という。）第三条第一項及び第三条の三第一項に規定する利子所得については、なお従前の例による。
suppl-3521-9/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-3/par-1
With regard to interest income prescribed in Article 3, paragraph (1) and Article 3-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") that is to be received by March 31, 1977, the provisions then in force continue to govern.
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**第二項** 居住者、国内に恒久的施設を有する非居住者、内国法人又は国内に恒久的施設を有する外国法人が、この法律の施行の日（以下「施行日」という。）から昭和五十二年十二月三十一日までの間に支払を受けるべき利子所得（新法第三条第一項の規定の適用を受けるものを除く。）で政令で定めるものについては、旧法第三条の三第一項中「昭和五十五年十二月三十一日」とあるのは、「昭和五十二年十二月三十一日」として、同項及び同条第六項から第九項までの規定の例による。
suppl-3521-9/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-3/par-2
With regard to interest income specified by Cabinet Order (excluding interest income to which the provisions of Article 3, paragraph (1) of the New Act apply) that a resident, a nonresident having a permanent establishment in Japan, a domestic corporation or a foreign corporation having a permanent establishment in Japan is to receive during the period from the date of enforcement of this Act (hereinafter referred to as the "Effective Date") to December 31, 1977, the provisions of that paragraph and paragraphs (6) through (9) of that Article are to govern, with the phrase "December 31, 1980" in Article 3-3, paragraph (1) of the Former Act deemed to be replaced with "December 31, 1977".
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**第三項** 前項の規定の適用を受ける利子所得に対する新法第三条の三の規定の適用については、同条第三項中「利子所得に係る所得税法第百八十二条又は第二百十三条に規定する百分の二十の税率」とあるのは、「租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十二年法律第九号。以下「昭和五十二年改正法」という。）第一条の規定による改正前の租税特別措置法第三条の三第一項に規定する税率」とする。
suppl-3521-9/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-3/par-3
With regard to the application of the provisions of Article 3-3 of the New Act to interest income to which the provisions of the preceding paragraph apply, the phrase "the tax rate of 20 percent prescribed in Article 182 or Article 213 of the Income Tax Act for interest income" in paragraph (3) of that Article is deemed to be replaced with "the tax rate prescribed in Article 3-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 9 of 1977; hereinafter referred to as the "1977 Amending Act")".
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**第四項** 新法第四条の規定は、施行日以後に購入する同条第一項に規定する公債について適用する。
suppl-3521-9/art-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-3/par-4
The provisions of Article 4 of the New Act apply to public bonds prescribed in paragraph (1) of that Article that are purchased on or after the Effective Date.
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**第五項** 新法第四条第一項に規定する個人が、施行日前に購入した旧法第四条第一項に規定する国債で施行日において同条に規定する要件を満たすものを有する場合には、当該国債については、その者が施行日において新法第四条の要件に従つて購入したものとみなして、同条の規定を適用する。
suppl-3521-9/art-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-3/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-3/par-5
If an individual prescribed in Article 4, paragraph (1) of the New Act holds national government bonds prescribed in Article 4, paragraph (1) of the Former Act that the individual purchased before the Effective Date and that satisfy the requirements prescribed in that Article on the Effective Date, the provisions of Article 4 of the New Act apply to those national government bonds, deeming that individual to have purchased them in accordance with the requirements of that Article on the Effective Date.
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### 第四条（配当所得に関する経過措置） — Transitional Measures Concerning Dividend Income
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suppl-3521-9/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-4
**第一項** 昭和五十二年三月三十一日までに支払を受けるべき旧法第八条の二第一項、第八条の三第一項、第八条の四第一項及び第九条第一項に規定する配当所得については、なお従前の例による。
suppl-3521-9/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-4/par-1
With regard to dividend income prescribed in Article 8-2, paragraph (1), Article 8-3, paragraph (1), Article 8-4, paragraph (1) and Article 9, paragraph (1) of the Former Act that is to be received by March 31, 1977, the provisions then in force continue to govern.
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**第二項** 居住者、国内に恒久的施設を有する非居住者、内国法人又は国内に恒久的施設を有する外国法人が、施行日から昭和五十二年十二月三十一日までの間に支払を受けるべき証券投資信託の収益の分配に係る配当所得（新法第八条の二第一項の規定の適用を受けるものを除く。）については、旧法第八条の三第一項中「昭和五十五年十二月三十一日」とあるのは、「昭和五十二年十二月三十一日」として、同項及び同条第六項の規定の例による。
suppl-3521-9/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-4/par-2
With regard to dividend income relating to distributions of proceeds from a securities investment trust (excluding dividend income to which the provisions of Article 8-2, paragraph (1) of the New Act apply) that a resident, a nonresident having a permanent establishment in Japan, a domestic corporation or a foreign corporation having a permanent establishment in Japan is to receive during the period from the Effective Date to December 31, 1977, the provisions of that paragraph and paragraph (6) of that Article are to govern, with the phrase "December 31, 1980" in Article 8-3, paragraph (1) of the Former Act deemed to be replaced with "December 31, 1977".
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**第三項** 前項の規定の適用を受ける配当所得に対する新法第八条の三の規定の適用については、同条第三項中「配当所得に係る所得税法第百八十二条又は第二百十三条に規定する百分の二十の税率」とあるのは、「昭和五十二年改正法第一条の規定による改正前の租税特別措置法第八条の三第一項に規定する税率」とする。
suppl-3521-9/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-4/par-3
With regard to the application of the provisions of Article 8-3 of the New Act to dividend income to which the provisions of the preceding paragraph apply, the phrase "the tax rate of 20 percent prescribed in Article 182 or Article 213 of the Income Tax Act for dividend income" in paragraph (3) of that Article is deemed to be replaced with "the tax rate prescribed in Article 8-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the 1977 Amending Act".
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**第四項** 居住者、国内に恒久的施設を有する非居住者、内国法人又は国内に恒久的施設を有する外国法人が、施行日から昭和五十二年十二月三十一日までの間に支払を受けるべき配当所得（証券投資信託の収益の分配に係るもの及び新法第八条の四第一項の規定の適用を受けるものを除く。）については、旧法第九条第一項中「昭和五十五年十二月三十一日」とあるのは、「昭和五十二年十二月三十一日」として、同条の規定の例による。
suppl-3521-9/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-4/par-4
With regard to dividend income (excluding dividend income relating to distributions of proceeds from a securities investment trust and dividend income to which the provisions of Article 8-4, paragraph (1) of the New Act apply) that a resident, a nonresident having a permanent establishment in Japan, a domestic corporation or a foreign corporation having a permanent establishment in Japan is to receive during the period from the Effective Date to December 31, 1977, the provisions of that Article are to govern, with the phrase "December 31, 1980" in Article 9, paragraph (1) of the Former Act deemed to be replaced with "December 31, 1977".
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### 第五条（個人の税額控除に関する経過措置） — Transitional Measures Concerning Tax Credits for Individuals
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suppl-3521-9/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-5
**第一項** 新法第十条第一項に規定する個人のうち、情報処理振興事業協会等に関する法律（昭和四十五年法律第九十号）第二条第三項に規定する情報処理サービス業及びソフトウエア業を営むもの（当該情報処理サービス業又は当該ソフトウエア業と電子計算機の製造、販売又は貸付けの事業とを併せ営むものを除く。）が昭和五十二年分から昭和五十五年分までの各年分の事業所得の金額の計算上必要経費に算入される電子計算機による情報処理に関する高度の技術の研修で政令で定めるものに係る費用を支出する場合には、新法第十条第二項中「製品の製造又は技術の改良、考案若しくは発明に係る試験研究」とあるのは、「製品の製造又は技術の改良、考案若しくは発明に係る試験研究（電子計算機による情報処理に関する高度の技術の研修で昭和五十二年改正法附則第五条に規定する政令で定めるものを含む。）」として、同条の規定の例による。
suppl-3521-9/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-5/par-1
In the case where an individual prescribed in Article 10, paragraph (1) of the New Act who engages in the information processing service business and software business prescribed in Article 2, paragraph (3) of the Act on the Information-technology Promotion Agency, etc. (Act No. 90 of 1970) (excluding an individual who engages in that information processing service business or software business together with the business of manufacturing, selling or leasing computers) incurs expenses for training in advanced techniques of information processing by computer specified by Cabinet Order that are included in necessary expenses in calculating the amount of business income for each year from 1977 to 1980, the provisions of that Article are to govern, with the phrase "experimental research relating to the manufacture of products or the improvement, devising or invention of technology" in Article 10, paragraph (2) of the New Act deemed to be replaced with "experimental research relating to the manufacture of products or the improvement, devising or invention of technology (including training in advanced techniques of information processing by computer specified by Cabinet Order prescribed in Article 5 of the Supplementary Provisions of the 1977 Amending Act)".
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### 第六条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Individuals
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suppl-3521-9/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-6
**第一項** 新法第十一条第一項の表の第一号及び第四号の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供するこれらの号に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第一号及び第四号に掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3521-9/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-6/par-1
The provisions of items (i) and (iv) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those items for which an individual carries out the acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which the individual puts to use in the individual's business, and with regard to the case where an individual has put to use in the individual's business depreciable assets listed in items (i) and (iv) of the table in Article 11, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 個人が施行日から昭和五十二年七月三十一日までの間に取得等をする旧法第十一条第一項の表の第四号に掲げる減価償却資産（同号に規定する高圧ガスにより生ずる災害による人身の被害の防止に資するものに限る。）をその事業の用に供する場合については、同条の規定は、なおその効力を有する。
suppl-3521-9/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-6/par-2
In the case where an individual puts to use in the individual's business depreciable assets listed in item (iv) of the table in Article 11, paragraph (1) of the Former Act (limited to those that contribute to the prevention of personal injury from disasters caused by high pressure gas prescribed in that item) for which the individual carries out the acquisition, etc. during the period from the Effective Date to July 31, 1977, the provisions of that Article remain in force.
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**第三項** 施行日前に旧法第十一条第一項の表の第七号の政令で定められた設備に係る同項の政令で定める期間内に取得又は製作をされた当該設備については、なお従前の例による。
suppl-3521-9/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-6/par-3
With regard to equipment specified by Cabinet Order under item (vii) of the table in Article 11, paragraph (1) of the Former Act before the Effective Date that is acquired or manufactured within the period specified by Cabinet Order under that paragraph pertaining to that equipment, the provisions then in force continue to govern.
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**第四項** 個人が旧法第十一条第一項の表の第七号に規定する検査用の機械その他の設備のうちその設置をすることが緊急に必要なもので施行日から昭和五十三年十二月三十一日までの間に政令で定めるもの（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。以下「昭和五十三年改正法」という。）第一条の規定による改正後の租税特別措置法第十条の二、租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）による改正後の租税特別措置法（第六項並びに附則第十一条第四項及び第六項において「昭和五十四年新法」という。）第十条の二又は昭和五十四年改正法附則第五条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第十条の二の規定の適用を受けるものを除く。）を政令で定める期間内に取得又は製作をする場合には、同項中「政令で定める期間」とあるのは「租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十二年法律第九号。以下「昭和五十二年改正法」という。）附則第六条第四項に規定する政令で定める期間」と、同項の表の第七号中「一般消費者の生活の用」とあるのは「一般消費者の日常生活の用」と、「のうちその設置をすることが緊急に必要なものとして政令で定めるもの」とあるのは「で昭和五十二年改正法附則第六条第四項に規定する政令で定めるもの」として、同条の規定の例による。
suppl-3521-9/art-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-6/par-4
In the case where an individual acquires or manufactures, within the period specified by Cabinet Order, machinery or other equipment for inspection prescribed in item (vii) of the table in Article 11, paragraph (1) of the Former Act which is urgently needed to be installed and which is specified by Cabinet Order during the period from the Effective Date to December 31, 1978 (excluding equipment to which the provisions of Article 10-2 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; hereinafter referred to as the "1978 Amendment Act"), Article 10-2 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; hereinafter referred to as the "1979 Amendment Act") (referred to as the "Act on Special Measures Concerning Taxation as Amended in 1979" in paragraph (6) and Article 11, paragraphs (4) and (6) of the Supplementary Provisions), or Article 10-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, apply), the provisions of that Article are to govern, with the phrase "period specified by Cabinet Order" in that paragraph deemed to be replaced with "period specified by Cabinet Order prescribed in Article 6, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 9 of 1977; hereinafter referred to as the "1977 Amendment Act")", the phrase "for use in the lives of general consumers" in item (vii) of the table in that paragraph with "for use in the daily lives of general consumers", and the phrase "which is urgently needed to be installed and is specified by Cabinet Order" with "which is specified by Cabinet Order prescribed in Article 6, paragraph (4) of the Supplementary Provisions of the 1977 Amendment Act".
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**第五項** 第二項及び前項の規定の適用がある場合における新法第十二条の二から第十四条まで、第十六条、第十六条の二、第二十八条の三、第三十三条の六及び第三十七条の三の規定の適用については、新法第十二条の二第一項中「前二条」とあるのは「前二条（昭和五十二年改正法附則第六条第二項及び第四項を含む。）」と、新法第十二条の三第一項中「前三条」とあるのは「前三条（昭和五十二年改正法附則第六条第二項及び第四項を含む。）」と、新法第十三条第一項、第十三条の二第一項、第十四条第二項、第十六条第一項、第十六条の二第二項、第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十一条」とあるのは「第十一条（昭和五十二年改正法附則第六条第二項及び第四項を含む。）」とする。
suppl-3521-9/art-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-6/par-5
With regard to the application of the provisions of Articles 12-2 through 14, Article 16, Article 16-2, Article 28-3, Article 33-6 and Article 37-3 of the New Act in the case where the provisions of paragraph (2) and the preceding paragraph apply, the phrase "the preceding two Articles" in Article 12-2, paragraph (1) of the New Act is deemed to be replaced with "the preceding two Articles (including Article 6, paragraphs (2) and (4) of the Supplementary Provisions of the 1977 Amendment Act)", the phrase "the preceding three Articles" in Article 12-3, paragraph (1) of the New Act with "the preceding three Articles (including Article 6, paragraphs (2) and (4) of the Supplementary Provisions of the 1977 Amendment Act)", and the phrase "Article 11" in Article 13, paragraph (1), Article 13-2, paragraph (1), Article 14, paragraph (2), Article 16, paragraph (1), Article 16-2, paragraph (2), Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act with "Article 11 (including Article 6, paragraphs (2) and (4) of the Supplementary Provisions of the 1977 Amendment Act)".
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**第六項** 第四項の規定の適用がある場合における昭和五十四年新法第十二条の四の規定の適用については、同条第一項中「第十一条」とあるのは、「第十一条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十二年法律第九号）附則第六条第四項を含む。）」とする。
suppl-3521-9/art-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-6/par-6
With regard to the application of the provisions of Article 12-4 of the Act on Special Measures Concerning Taxation as Amended in 1979 in the case where the provisions of paragraph (4) apply, the phrase "Article 11" in paragraph (1) of that Article is deemed to be replaced with "Article 11 (including Article 6, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 9 of 1977))".
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**第七項** 個人が施行日前に取得等をした旧法第十一条第一項の表の第八号に掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3521-9/art-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-6/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-6/par-7
With regard to the case where an individual has put to use in the individual's business depreciable assets listed in item (viii) of the table in Article 11, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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### 第七条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-3521-9/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7
**第一項** 新法第十九条第一項に規定する個人が昭和五十二年（同年が事業を廃止した日の属する年である場合を除く。）において総収入金額算入猶予額を有する場合における当該総収入金額算入猶予額に係る旧法第十九条第三項の規定の適用については、同項の規定にかかわらず、当該総収入金額算入猶予額の三分の一に相当する金額（当該金額がその年の十二月三十一日における総収入金額算入猶予残額（総収入金額算入猶予額から同日までに第三項の規定により総収入金額に算入された、若しくは算入されるべきこととなつた金額又はその年の前年の十二月三十一日までにこの項の規定により総収入金額に算入された金額を控除した金額をいう。以下この項及び第三項において同じ。）を超える場合には、当該総収入金額算入猶予残額に相当する金額）は、昭和五十二年から昭和五十四年までの各年分の事業所得の金額の計算上、総収入金額に算入する。
suppl-3521-9/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-1
With regard to the application of the provisions of Article 19, paragraph (3) of the Former Act to the deferred amount of inclusion in gross revenue in the case where an individual prescribed in Article 19, paragraph (1) of the New Act has a deferred amount of inclusion in gross revenue in 1977 (except where that year is the year that includes the date on which the individual discontinued the business), notwithstanding the provisions of that paragraph, an amount equivalent to one-third of that deferred amount of inclusion in gross revenue (or, if that amount exceeds the remaining deferred amount for inclusion in gross revenue as of December 31 of that year (meaning the amount obtained by deducting, from the deferred amount of inclusion in gross revenue, the amount that has been or is to be included in gross revenue pursuant to the provisions of paragraph (3) by that date or the amount included in gross revenue pursuant to the provisions of this paragraph by December 31 of the year preceding that year; the same applies hereinafter in this paragraph and paragraph (3)), an amount equivalent to that remaining deferred amount for inclusion in gross revenue) is to be included in gross revenue in calculating the amount of business income for each year from 1977 to 1979.
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**第二項** 前項に規定する総収入金額算入猶予額とは、旧法第十九条第三項の規定により昭和五十二年分の事業所得の金額の計算上総収入金額に算入されることとなる同項に規定する価格変動準備金の金額（第一号において「昭和五十一年分価格変動準備金の金額」という。）が昭和五十二年十二月三十一日において新法第十九条第一項の規定により計算した金額を超える場合におけるその超える部分の金額（第一号に掲げる金額から第二号に掲げる金額を控除した残額がある場合には、当該残額に相当する金額を控除した金額）をいう。
suppl-3521-9/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-2
The deferred amount of inclusion in gross revenue prescribed in the preceding paragraph means, in the case where the amount of the reserve for price fluctuations prescribed in Article 19, paragraph (3) of the Former Act that is to be included in gross revenue in calculating the amount of business income for 1977 pursuant to the provisions of that paragraph (referred to as the "amount of the reserve for price fluctuations for 1976" in item (i)) exceeds the amount calculated pursuant to the provisions of Article 19, paragraph (1) of the New Act as of December 31, 1977, the amount of that excess (or, if there is a balance remaining after deducting the amount listed in item (ii) from the amount listed in item (i), the amount obtained by deducting an amount equivalent to that balance).
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**一** 昭和五十一年十二月三十一日において旧法第十九条第一項の規定により計算した金額（昭和五十一年分価格変動準備金の金額が当該計算した金額に満たない場合には、当該昭和五十一年分価格変動準備金の金額）
suppl-3521-9/art-7/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-2/item-1
the amount calculated pursuant to the provisions of Article 19, paragraph (1) of the Former Act as of December 31, 1976 (or, if the amount of the reserve for price fluctuations for 1976 is less than that calculated amount, that amount of the reserve for price fluctuations for 1976);
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**二** 昭和五十二年十二月三十一日において新法第十九条第一項に規定するたな卸資産につき旧法第十九条第一項に定めるところにより計算した金額
suppl-3521-9/art-7/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-2/item-2
the amount calculated for the inventory assets prescribed in Article 19, paragraph (1) of the New Act as of December 31, 1977 as provided in Article 19, paragraph (1) of the Former Act.
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**第三項** 第一項の規定の適用を受けている個人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に掲げる金額に相当する金額は、その該当することとなつた日の属する年分の事業所得の金額の計算上、総収入金額に算入する。
suppl-3521-9/art-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-3
If an individual to whom the provisions of paragraph (1) are applied comes to fall under any of the cases listed in the following items, an amount equivalent to the amount listed in the relevant item is to be included in gross revenue in calculating the amount of business income for the year that includes the day on which the individual came to fall under that case:
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**一** 青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合 その承認の取消しの基因となつた事実のあつた日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）における総収入金額算入猶予残額
suppl-3521-9/art-7/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-3/item-1
where the individual's approval for filing a blue return has been revoked, or the individual has submitted a written notification to the effect that the individual will discontinue filing returns by means of a blue return: the remaining deferred amount for inclusion in gross revenue as of the date on which the fact that caused the revocation of the approval occurred or the date on which the written notification was submitted (or, if the date on which the written notification was submitted is in the year following the year in which the individual discontinued filing returns by means of a blue return, as of December 31 of the year in which the individual so discontinued);
machine translation, not official
**二** 事業の全部を譲渡し、又は廃止した場合 その譲渡し、又は廃止した日における総収入金額算入猶予残額
suppl-3521-9/art-7/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-3/item-2
where the individual has transferred or discontinued the whole of the business: the remaining deferred amount for inclusion in gross revenue as of the date of that transfer or discontinuance;
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**三** 第一項及び前二号の場合以外の場合において総収入金額算入猶予残額を取り崩した場合 その取り崩した日における当該総収入金額算入猶予残額のうちその取り崩した金額に相当する金額
suppl-3521-9/art-7/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-3/item-3
where, in a case other than those of paragraph (1) and the preceding two items, the individual has reversed the remaining deferred amount for inclusion in gross revenue: an amount equivalent to the amount reversed, out of that remaining deferred amount for inclusion in gross revenue as of the date of the reversal.
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**第四項** 個人が昭和五十二年一月一日において有する旧法第二十条第一項に規定する海外市場開拓準備金の金額（既に同条第六項又は第七項の規定により総収入金額に算入された、又は算入されるべきこととなつた金額を除く。）は、当該個人が新法第二十条第一項の規定により積み立てた同項の中小企業海外市場開拓準備金の金額とみなす。
suppl-3521-9/art-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-4
The amount of the reserve for overseas market development prescribed in Article 20, paragraph (1) of the Former Act that an individual holds as of January 1, 1977 (excluding any amount that has already been or is to be included in gross revenue pursuant to the provisions of paragraph (6) or (7) of that Article) is deemed to be the amount of the reserve for overseas market development by small and medium sized enterprises referred to in Article 20, paragraph (1) of the New Act that the individual has accumulated pursuant to the provisions of that paragraph.
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### 第八条（償還差益に対する分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Redemption Gains
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suppl-3521-9/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-8
**第一項** 昭和五十二年三月三十一日までに発行された旧法第四十一条の十二第一項に規定する割引債について支払を受けるべき同項に規定する償還差益については、なお従前の例による。
suppl-3521-9/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-8/par-1
With regard to redemption gains prescribed in Article 41-12, paragraph (1) of the Former Act that are to be received on discount bonds prescribed in that paragraph issued by March 31, 1977, the provisions then in force continue to govern.
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### 第九条（法人税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3521-9/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-9
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3521-9/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-9/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) commencing on or after the Effective Date, and with regard to corporation tax for business years of corporations that commenced before the Effective Date, the provisions then in force continue to govern.
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### 第十条（法人の税額控除に関する経過措置） — Transitional Measures Concerning Tax Credits for Corporations
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suppl-3521-9/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-10
**第一項** 新法第四十二条の三第一項に規定する法人のうち、情報処理振興事業協会等に関する法律第二条第三項に規定する情報処理サービス業及びソフトウエア業を営むもの（当該情報処理サービス業又は当該ソフトウエア業と電子計算機の製造、販売又は貸付けの事業とを併せ営むものを除く。）が施行日から昭和五十五年三月三十一日までの間に開始する各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において電子計算機による情報処理に関する高度の技術の研修で政令で定めるものに係る費用を支出する場合には、新法第四十二条の三第二項中「製品の製造又は技術の改良、考案若しくは発明に係る試験研究」とあるのは、「製品の製造又は技術の改良、考案若しくは発明に係る試験研究（電子計算機による情報処理に関する高度の技術の研修で昭和五十二年改正法附則第十条に規定する政令で定めるものを含む。）」として、同条の規定の例による。
suppl-3521-9/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-10/par-1
In the case where a corporation prescribed in Article 42-3, paragraph (1) of the New Act that engages in the information processing service business and software business prescribed in Article 2, paragraph (3) of the Act on the Information-technology Promotion Agency, etc. (excluding a corporation that engages in that information processing service business or software business together with the business of manufacturing, selling or leasing computers) incurs expenses for training in advanced techniques of information processing by computer specified by Cabinet Order in each business year commencing during the period from the Effective Date to March 31, 1980 (excluding a business year that includes the date of dissolution (excluding dissolution due to a merger) and each business year during liquidation), the provisions of that Article are to govern, with the phrase "experimental research relating to the manufacture of products or the improvement, devising or invention of technology" in Article 42-3, paragraph (2) of the New Act deemed to be replaced with "experimental research relating to the manufacture of products or the improvement, devising or invention of technology (including training in advanced techniques of information processing by computer specified by Cabinet Order prescribed in Article 10 of the Supplementary Provisions of the 1977 Amendment Act)".
machine translation, not official
### 第十一条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Corporations
caption: machine translation, not official
suppl-3521-9/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11
**第一項** 新法第四十三条第一項の表の第一号及び第四号の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供するこれらの号に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号及び第四号に掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3521-9/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-1
The provisions of items (i) and (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those items for which a corporation carries out the acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which it puts to use in its business, and with regard to the case where a corporation has put to use in its business depreciable assets listed in items (i) and (iv) of the table in Article 43, paragraph (1) of the Former Act for which it carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 法人が施行日から昭和五十二年七月三十一日までの間に取得等をする旧法第四十三条第一項の表の第四号に掲げる減価償却資産（同号に規定する高圧ガスにより生ずる災害による人身の被害の防止に資するものに限る。）をその事業の用に供する場合については、同条の規定は、なおその効力を有する。
suppl-3521-9/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-2
In the case where a corporation puts to use in its business depreciable assets listed in item (iv) of the table in Article 43, paragraph (1) of the Former Act (limited to those that contribute to the prevention of personal injury from disasters caused by high pressure gas prescribed in that item) for which it carries out the acquisition, etc. during the period from the Effective Date to July 31, 1977, the provisions of that Article remain in force.
machine translation, not official
**第三項** 施行日前に旧法第四十三条第一項の表の第七号の政令で定められた設備に係る同項の政令で定める期間内に取得又は製作をされた当該設備については、なお従前の例による。
suppl-3521-9/art-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-3
With regard to equipment specified by Cabinet Order under item (vii) of the table in Article 43, paragraph (1) of the Former Act before the Effective Date that is acquired or manufactured within the period specified by Cabinet Order under that paragraph pertaining to that equipment, the provisions then in force continue to govern.
machine translation, not official
**第四項** 法人が旧法第四十三条第一項の表の第七号に規定する検査用の機械その他の設備のうちその設置をすることが緊急に必要なもので施行日から昭和五十三年十二月三十一日までの間に政令で定めるもの（昭和五十三年改正法第一条の規定による改正後の租税特別措置法第六十六条の五、昭和五十四年新法第四十二条の四又は昭和五十四年改正法附則第二十一条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第六十六条の五の規定の適用を受けるものを除く。）を政令で定める期間内に取得又は製作をする場合には、同項中「政令で定める期間」とあるのは「昭和五十二年改正法附則第十一条第四項に規定する政令で定める期間」と、同項の表の第七号中「一般消費者の生活の用」とあるのは「一般消費者の日常生活の用」と、「のうちその設置をすることが緊急に必要なものとして政令で定めるもの」とあるのは「で昭和五十二年改正法附則第十一条第四項に規定する政令で定めるもの」として、同条の規定の例による。
suppl-3521-9/art-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-4
In the case where a corporation acquires or manufactures, within the period specified by Cabinet Order, machinery or other equipment for inspection prescribed in item (vii) of the table in Article 43, paragraph (1) of the Former Act which is urgently needed to be installed and which is specified by Cabinet Order during the period from the Effective Date to December 31, 1978 (excluding equipment to which the provisions of Article 66-5 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the 1978 Amendment Act, Article 42-4 of the Act on Special Measures Concerning Taxation as Amended in 1979, or Article 66-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which remains in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, apply), the provisions of that Article are to govern, with the phrase "period specified by Cabinet Order" in that paragraph deemed to be replaced with "period specified by Cabinet Order prescribed in Article 11, paragraph (4) of the Supplementary Provisions of the 1977 Amendment Act", the phrase "for use in the lives of general consumers" in item (vii) of the table in that paragraph with "for use in the daily lives of general consumers", and the phrase "which is urgently needed to be installed and is specified by Cabinet Order" with "which is specified by Cabinet Order prescribed in Article 11, paragraph (4) of the Supplementary Provisions of the 1977 Amendment Act".
machine translation, not official
**第五項** 第二項及び前項の規定の適用がある場合における新法第四十五条から第四十七条まで、第四十九条から第五十一条の二まで、第六十四条から第六十五条まで、第六十五条の七、第六十五条の八及び第六十七条の四の規定の適用については、新法第四十五条第一項中「前二条」とあるのは「前二条（昭和五十二年改正法附則第十一条第二項及び第四項を含む。）」と、新法第四十五条の二第一項中「前三条」とあるのは「前三条（昭和五十二年改正法附則第十一条第二項及び第四項を含む。）」と、新法第四十五条の三第一項、第四十六条第一項、第四十七条第二項、第四十九条第一項、第五十条第一項、第五十一条第二項、第五十一条の二第二項、第六十四条第六項（第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七第七項（第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四第六項中「第四十三条」とあるのは「第四十三条（昭和五十二年改正法附則第十一条第二項及び第四項を含む。）」とする。
suppl-3521-9/art-11/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-5
With regard to the application of the provisions of Articles 45 through 47, Articles 49 through 51-2, Articles 64 through 65, Article 65-7, Article 65-8 and Article 67-4 of the New Act in the case where the provisions of paragraph (2) and the preceding paragraph apply, the phrase "the preceding two Articles" in Article 45, paragraph (1) of the New Act is deemed to be replaced with "the preceding two Articles (including Article 11, paragraphs (2) and (4) of the Supplementary Provisions of the 1977 Amendment Act)", the phrase "the preceding three Articles" in Article 45-2, paragraph (1) of the New Act with "the preceding three Articles (including Article 11, paragraphs (2) and (4) of the Supplementary Provisions of the 1977 Amendment Act)", and the phrase "Article 43" in Article 45-3, paragraph (1), Article 46, paragraph (1), Article 47, paragraph (2), Article 49, paragraph (1), Article 50, paragraph (1), Article 51, paragraph (2), Article 51-2, paragraph (2), Article 64, paragraph (6) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6)), Article 65-7, paragraph (7) (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7)) and Article 67-4, paragraph (6) of the New Act with "Article 43 (including Article 11, paragraphs (2) and (4) of the Supplementary Provisions of the 1977 Amendment Act)".
machine translation, not official
**第六項** 第四項の規定の適用がある場合における昭和五十四年新法第四十五条の四の規定の適用については、同条第一項中「第四十三条」とあるのは、「第四十三条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十二年法律第九号）附則第十一条第四項を含む。）」とする。
suppl-3521-9/art-11/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-6
With regard to the application of the provisions of Article 45-4 of the Act on Special Measures Concerning Taxation as Amended in 1979 in the case where the provisions of paragraph (4) apply, the phrase "Article 43" in paragraph (1) of that Article is deemed to be replaced with "Article 43 (including Article 11, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 9 of 1977))".
machine translation, not official
**第七項** 法人が施行日前に取得等をした旧法第四十三条第一項の表の第八号に掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3521-9/art-11/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-7
With regard to the case where a corporation has put to use in its business depreciable assets listed in item (viii) of the table in Article 43, paragraph (1) of the Former Act for which it carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十二条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
caption: machine translation, not official
suppl-3521-9/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12
**第一項** 新法第五十三条第一項に規定する法人が施行日以後最初に開始する事業年度（当該事業年度が解散（合併による解散を除く。）の日を含む事業年度である場合を除く。以下次項までにおいて「改正事業年度」という。）において益金算入猶予額を有する場合における当該益金算入猶予額に係る旧法第五十三条第三項の規定の適用については、同項の規定にかかわらず、改正事業年度から改正事業年度開始の日以後三年を経過した日の前日を含む事業年度までの各事業年度において当該益金算入猶予額に当該各事業年度の月数を乗じてこれを三十六で除して算出した金額（当該金額が当該各事業年度終了の日における益金算入猶予残額（益金算入猶予額から同日までに第三項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は同日前に終了した事業年度においてこの項の規定により益金の額に算入された金額を控除した金額をいう。以下この項及び第三項において同じ。）を超える場合には、当該益金算入猶予残額）に相当する金額を当該各事業年度の所得の金額の計算上、益金の額に算入する。
suppl-3521-9/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-1
With regard to the application of the provisions of Article 53, paragraph (3) of the Former Act to the deferred amount of inclusion in gross profit in the case where a corporation prescribed in Article 53, paragraph (1) of the New Act has a deferred amount of inclusion in gross profit in the first business year commencing on or after the Effective Date (excluding the case where that business year is a business year that includes the date of dissolution (excluding dissolution due to a merger); referred to as the "business year of the amendment" hereinafter up to the following paragraph), notwithstanding the provisions of that paragraph, an amount equivalent to the amount calculated by multiplying that deferred amount of inclusion in gross profit by the number of months in each business year from the business year of the amendment to the business year that includes the day preceding the day on which three years have elapsed from the date of commencement of the business year of the amendment and dividing the product by 36 (or, if that amount exceeds the remaining amount deferred from inclusion in gross profit as of the end of each of those business years (meaning the amount obtained by deducting, from the deferred amount of inclusion in gross profit, the amount that has been or is to be included in gross profit pursuant to the provisions of paragraph (3) by that date or the amount included in gross profit pursuant to the provisions of this paragraph in business years that ended before that date; the same applies hereinafter in this paragraph and paragraph (3)), that remaining amount deferred from inclusion in gross profit) is to be included in gross profit in calculating the amount of income for each of those business years.
machine translation, not official
**第二項** 前項に規定する益金算入猶予額とは、旧法第五十三条第三項の規定により改正事業年度の所得の金額の計算上益金の額に算入されることとなる同項に規定する価格変動準備金の金額（第一号において「直前年度末価格変動準備金の金額」という。）が改正事業年度終了の日において新法第五十三条第一項各号の規定により計算した金額の合計額を超える場合におけるその超える部分の金額（第一号に掲げる金額から第二号に掲げる金額を控除した残額がある場合には、当該残額に相当する金額を控除した金額）をいう。
suppl-3521-9/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-2
The deferred amount of inclusion in gross profit prescribed in the preceding paragraph means, in the case where the amount of the reserve for price fluctuations prescribed in Article 53, paragraph (3) of the Former Act that is to be included in gross profit in calculating the amount of income for the business year of the amendment pursuant to the provisions of that paragraph (referred to as the "amount of the reserve for price fluctuations at the end of the preceding year" in item (i)) exceeds the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act as of the end of the business year of the amendment, the amount of that excess (or, if there is a balance remaining after deducting the amount listed in item (ii) from the amount listed in item (i), the amount obtained by deducting an amount equivalent to that balance).
machine translation, not official
**一** 改正事業年度の直前の事業年度終了の日において旧法第五十三条第一項各号の規定により計算した金額の合計額（直前年度末価格変動準備金の金額が当該合計額に満たない場合には、当該直前年度末価格変動準備金の金額）
suppl-3521-9/art-12/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-2/item-1
the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the Former Act as of the end of the business year immediately preceding the business year of the amendment (or, if the amount of the reserve for price fluctuations at the end of the preceding year is less than that total, that amount of the reserve for price fluctuations at the end of the preceding year);
machine translation, not official
**二** 改正事業年度終了の日において新法第五十三条第一項に規定するたな卸資産及び有価証券につき旧法第五十三条第一項各号に定めるところにより計算した金額の合計額
suppl-3521-9/art-12/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-2/item-2
the total of the amounts calculated for the inventory assets and securities prescribed in Article 53, paragraph (1) of the New Act as of the end of the amendment business year as provided in the items of Article 53, paragraph (1) of the Former Act.
machine translation, not official
**第三項** 第一項の規定の適用を受けている法人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に掲げる金額に相当する金額は、その該当することとなつた日を含む事業年度の所得の金額の計算上、益金の額に算入する。
suppl-3521-9/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-3
If a corporation to which the provisions of paragraph (1) are applied comes to fall under any of the cases listed in the following items, an amount equivalent to the amount listed in the relevant item is to be included in gross profit in calculating the amount of income for the business year that includes the day on which the corporation came to fall under that case:
machine translation, not official
**一** 青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合 その承認の取消しの基因となつた事実のあつた日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における益金算入猶予残額
suppl-3521-9/art-12/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-3/item-1
where the corporation's approval for filing a blue return has been revoked, or the corporation has submitted a written notification to the effect that it will discontinue filing returns by means of a blue return: the remaining amount deferred from inclusion in gross profit as of the date on which the fact that caused the revocation of the approval occurred or the date on which the written notification was submitted (or, if the date on which the written notification was submitted is after the end of the business year in which the corporation discontinued filing returns by means of a blue return, as of the end of that business year);
machine translation, not official
**二** 解散した場合 その解散の日における益金算入猶予残額（合併により解散した場合において合併法人に引き継がれたものを除く。）
suppl-3521-9/art-12/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-3/item-2
where the corporation has been dissolved: the remaining amount deferred from inclusion in gross profit as of the date of the dissolution (excluding any amount taken over by the merging corporation in the case where the corporation has been dissolved due to a merger);
machine translation, not official
**三** 第一項及び前二号の場合以外の場合において益金算入猶予残額を取り崩した場合 その取り崩した日における当該益金算入猶予残額のうちその取り崩した金額に相当する金額
suppl-3521-9/art-12/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-3/item-3
where, in a case other than those of paragraph (1) and the preceding two items, the corporation has reversed the remaining amount deferred from inclusion in gross profit: an amount equivalent to the amount reversed, out of that remaining amount deferred from inclusion in gross profit as of the date of the reversal.
machine translation, not official
**第四項** 第一項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-3521-9/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-4
The number of months referred to in paragraph (1) is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
**第五項** 新法第五十三条第一項に規定する法人が合併をした場合における第一項に規定する益金算入猶予額の処理その他同項の規定の適用に関し必要な事項は、政令で定める。
suppl-3521-9/art-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-5
The treatment of the deferred amount of inclusion in gross profit prescribed in paragraph (1) in the case where a corporation prescribed in Article 53, paragraph (1) of the New Act has carried out a merger, and other matters necessary for the application of the provisions of that paragraph, are specified by Cabinet Order.
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**第六項** 新法第五十四条の規定は、法人の施行日以後に終了する事業年度において積み立てられる中小企業等海外市場開拓準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた海外市場開拓準備金の金額については、なお従前の例による。この場合において、同条第一項に規定する法人で施行日前に開始し、かつ、施行日以後に終了する事業年度終了の時において資本の金額又は出資金額が一億円を超えるものに対する同条の規定の適用については、同項中「除して計算した金額」とあるのは、「除して計算した金額（昭和五十二年改正法の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から昭和五十二年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の九に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の八・五に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十二に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十一・五に相当する金額との合計額を加算した金額）」とする。
suppl-3521-9/art-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-6
The provisions of Article 54 of the New Act apply to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. accumulated in business years of corporations ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development accumulated in business years of corporations that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article to a corporation prescribed in paragraph (1) of that Article whose amount of capital or amount of contributions exceeds 100 million yen at the end of a business year commencing before the Effective Date and ending on or after the Effective Date, the phrase "amount calculated by dividing" in that paragraph is deemed to be replaced with "amount calculated by dividing (for a business year commencing before the date of enforcement of the 1977 Amendment Act and ending on or after that date, the amount obtained by adding the total of an amount equivalent to 9/1,000 of the amount calculated by multiplying the revenue from the transactions listed in item (i) of the following paragraph by the number of months in the period from the date of commencement of that business year to March 31, 1977 (hereinafter referred to in this paragraph as the "designated period for the former reserve rate") and dividing the product by the number of months in that base year, and an amount equivalent to 8.5/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year, to the total of an amount equivalent to 12/1,000 of the amount calculated by multiplying the revenue from the transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the product by the number of months in that base year, and an amount equivalent to 11.5/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year)".
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**第七項** 新法第五十六条の七第一項に規定する法人の施行日以後一年以内に開始する各事業年度に係る同項第二号の規定の適用については、同号中「計算した金額（」とあるのは、「計算した金額（当該金額が当該事業年度について昭和五十二年改正法による改正前の租税特別措置法第五十六条の七第一項第二号の規定を適用した場合に算出される同号に規定する累積限度額に満たない場合には、当該計算した金額に当該満たない部分の金額の二分の一に相当する金額を加算した金額。」とする。
suppl-3521-9/art-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-7
With regard to the application of the provisions of item (ii) of Article 56-7, paragraph (1) of the New Act for each business year commencing within one year from the Effective Date of a corporation prescribed in that paragraph, the phrase "calculated amount (" in that item is deemed to be replaced with "calculated amount (or, if that amount is less than the cumulative limit amount prescribed in Article 56-7, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1977 Amendment Act that would be calculated if the provisions of that item were applied for that business year, the amount obtained by adding an amount equivalent to one-half of the shortfall to that calculated amount.".
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### 第十三条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-3521-9/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-13
**第一項** 新法第七十二条から第七十四条までの規定は、施行日以後に新築されるこれらの規定に規定する家屋の所有権の保存の登記、当該家屋の所有権の移転の登記及び当該家屋についての抵当権の設定の登記に係る登録免許税について適用し、施行日前に新築された当該家屋についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3521-9/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-13/par-1
The provisions of Articles 72 through 74 of the New Act apply to registration and license tax on the registration of preservation of ownership of houses prescribed in those provisions that are newly built on or after the Effective Date, the registration of transfer of ownership of those houses and the registration of creation of mortgages on those houses, and with regard to registration and license tax on those registrations concerning such houses newly built before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第七十九条第一項の規定は、施行日以後に新造される同項に規定する船舶の所有権の保存の登記に係る登録免許税について適用し、施行日前に新造された当該船舶の当該登記に係る登録免許税については、なお従前の例による。
suppl-3521-9/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-13/par-2
The provisions of Article 79, paragraph (1) of the New Act apply to registration and license tax on the registration of preservation of ownership of vessels prescribed in that paragraph that are newly built on or after the Effective Date, and with regard to registration and license tax on that registration of such vessels newly built before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第八十一条の二第一項の規定は、施行日以後に行われる同項に規定する合併により取得する不動産又は漁船の権利の移転の登記に係る登録免許税について適用し、施行日前に行われた当該合併により取得したこれらの権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3521-9/art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-13/par-3
The provisions of Article 81-2, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of rights to real property or fishing vessels acquired through a merger prescribed in that paragraph carried out on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of those rights acquired through such a merger carried out before the Effective Date, the provisions then in force continue to govern.
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### 第十四条（物品税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Commodity Tax
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suppl-3521-9/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-14
**第一項** 物品税法別表第二種第七号に掲げる乗用自動車のうち、旧法第八十八条の四第一項に規定する期間内にその製造に係る製造場から移出されたもので、同項の規定に該当するものに係る物品税については、なお従前の例による。
suppl-3521-9/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-14/par-1
With regard to commodity tax on passenger motor vehicles listed in item (vii) of Class 2 of the Appended Table of the Commodity Tax Act that were shipped, within the period prescribed in Article 88-4, paragraph (1) of the Former Act, from the manufacturing site where they were manufactured and that fall under the provisions of that paragraph, the provisions then in force continue to govern.
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**第二項** この法律の施行前にした行為及び前項の規定により従前の例によることとされる物品税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3521-9/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-14/par-2
With regard to the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act concerning commodity tax for which the provisions then in force are to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
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## 附 則 昭和五二年三月三一日法律第一一号
suppl-3521-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-11 · https://japanlaw.org/l/332AC0000000026/suppl-3521-11
**第一項** この法律は、公布の日から施行する。
suppl-3521-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-11/par-1
This Act comes into effect on the date of promulgation.
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**第六項** 前項の規定による改正後の租税特別措置法第八十一条の規定は、昭和五十二年五月一日以後に受ける同条各号に掲げる事項についての登記につき課されるべき登録免許税について適用し、同日前に受けたこれらの登記につき課された又は課されるべきであつた登録免許税については、なお従前の例による。
suppl-3521-11/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-11/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3521-11/par-6
The provisions of Article 81 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding paragraph apply to registration and license tax to be imposed on registration of the matters listed in the items of that Article received on or after May 1, 1977, and with regard to registration and license tax imposed, or that should have been imposed, on such registration received before that date, the provisions then in force continue to govern.
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## 附 則 昭和五三年三月三一日法律第一一号
suppl-3531-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11
### 第一条（施行期日） — Effective Date
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suppl-3531-11/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-1
**第一項** この法律は、昭和五十三年四月一日から施行する。ただし、第一条中租税特別措置法第三十四条第二項第二号の改正規定、同法第三十四条の二第二項第四号の次に一号を加える改正規定、同法第三十七条第一項の表の第六号及び第六十五条の三第一項第二号の改正規定、同法第六十五条の四第一項第四号の次に一号を加える改正規定並びに同法第六十五条の七第一項の表の第六号の改正規定は、特定空港周辺航空機騒音対策特別措置法（昭和五十三年法律第二十六号）の施行の日から施行する。
suppl-3531-11/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-1/par-1
This Act comes into effect on April 1, 1978; provided, however, that the provisions in Article 1 amending Article 34, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation, the provisions adding one item after Article 34-2, paragraph (2), item (iv) of that Act, the provisions amending item (vi) of the table in Article 37, paragraph (1) and Article 65-3, paragraph (1), item (ii) of that Act, the provisions adding one item after Article 65-4, paragraph (1), item (iv) of that Act, and the provisions amending item (vi) of the table in Article 65-7, paragraph (1) of that Act come into effect on the date of enforcement of the Act on Special Measures concerning Countermeasures against Aircraft Noise around Specified Airports (Act No. 26 of 1978).
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### 第二条（所得税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3531-11/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-2
**第一項** 第一条の規定による改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和五十三年分以後の所得税について適用し、昭和五十二年分以前の所得税については、なお従前の例による。
suppl-3531-11/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-2/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to income tax for 1978 and subsequent years, and with regard to income tax for 1977 and earlier years, the provisions then in force continue to govern.
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### 第三条（民間外貨債の利子の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Interest on Private Foreign Currency Denominated Bonds
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suppl-3531-11/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-3
**第一項** 新法第七条の規定は、内国法人がこの法律の施行の日（以下「施行日」という。）以後に発行する同条に規定する外貨債につき支払う同条に規定する利子について適用し、内国法人が施行日前に発行した第一条の規定による改正前の租税特別措置法（以下「旧法」という。）第七条に規定する外貨債につき支払う同条に規定する利子については、なお従前の例による。
suppl-3531-11/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-3/par-1
The provisions of Article 7 of the New Act apply to interest prescribed in that Article paid on foreign currency denominated bonds prescribed in that Article that a domestic corporation issues on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to interest prescribed in Article 7 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") paid on foreign currency denominated bonds prescribed in that Article that a domestic corporation issued before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第四十一条の十三の規定は、非居住者が施行日以後に発行される同条に規定する利付外貨債につき支払を受ける同条に規定する発行差金について適用し、非居住者が施行日前に発行された旧法第四十一条の十三に規定する利付外貨債につき支払を受ける同条に規定する発行差金については、なお従前の例による。
suppl-3531-11/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-3/par-2
The provisions of Article 41-13 of the New Act apply to issue discounts prescribed in that Article that a nonresident receives on interest-bearing foreign currency bonds prescribed in that Article issued on or after the Effective Date, and with regard to issue discounts prescribed in Article 41-13 of the Former Act that a nonresident receives on interest-bearing foreign currency bonds prescribed in that Article issued before the Effective Date, the provisions then in force continue to govern.
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### 第四条（特定の農業協同組合等の合併によるみなし配当に対する源泉徴収の不適用に関する経過措置等） — Transitional Measures, etc. Concerning Non-Application of Withholding at the Source to Deemed Dividends Arising from Mergers of Certain Agricultural Cooperatives, etc.
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suppl-3531-11/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4
**第一項** 旧法第九条第一号の農業協同組合で施行日前に農業協同組合合併助成法（昭和三十六年法律第四十八号）附則第二項の規定により同号に規定する認定を求めて当該認定を受けたもの又は同条第三号の漁業協同組合で施行日前に漁業協同組合合併助成法（昭和四十二年法律第七十八号）附則第二項の規定により同号に規定する認定を求めて当該認定を受けたものの合併により、居住者又は内国法人が交付を受ける同条に規定する剰余金の分配の額とみなされる金額については、なお従前の例による。
suppl-3531-11/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4/par-1
With regard to amounts deemed to be the amount of distribution of surplus prescribed in Article 9 of the Former Act that a resident or a domestic corporation receives as a result of a merger of an agricultural cooperative referred to in item (i) of that Article which, before the Effective Date, requested the certification prescribed in that item pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 48 of 1961) and obtained that certification, or of a fishery cooperative referred to in item (iii) of that Article which, before the Effective Date, requested the certification prescribed in that item pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967) and obtained that certification, the provisions then in force continue to govern.
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**第二項** 旧法第九条第二号の森林組合で施行日前に同号に規定する認定を受けたものの合併により、居住者又は内国法人が交付を受ける同条に規定する剰余金の分配の額とみなされる金額については、なお従前の例による。
suppl-3531-11/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4/par-2
With regard to amounts deemed to be the amount of distribution of surplus prescribed in Article 9 of the Former Act that a resident or a domestic corporation receives as a result of a merger of a forestry cooperative referred to in item (ii) of that Article which obtained the certification prescribed in that item before the Effective Date, the provisions then in force continue to govern.
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**第三項** 青色申告書を提出する漁業協同組合で政令で定めるもののうち施行日から昭和六十年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求めて施行日以後に当該認定を受けたものの合併により、居住者又は内国法人が施行日以後に交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち所得税法（昭和四十年法律第三十三号）第二十五条第一項第四号の規定により剰余金の分配の額とみなされる金額については、旧法第九条の規定は、なおその効力を有する。この場合において、同条第三号中「漁業協同組合で」とあるのは、「漁業協同組合のうち租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。以下「昭和五十三年改正法」という。）附則第四条第三項に規定する政令で定めるもので」とする。
suppl-3531-11/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4/par-3
With regard to amounts deemed to be the amount of distribution of surplus pursuant to the provisions of Article 25, paragraph (1), item (iv) of the Income Tax Act (Act No. 33 of 1965), out of the total of the amount of money and the value of assets other than money that a resident or a domestic corporation receives on or after the Effective Date as a result of a merger of a fishery cooperative filing a blue return that is specified by Cabinet Order and that, during the period from the Effective Date to March 31, 1985, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the Effective Date, the provisions of Article 9 of the Former Act remain in force. In this case, the phrase "fishery cooperative that" in item (iii) of that Article is deemed to be replaced with "fishery cooperative specified by Cabinet Order prescribed in Article 4, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; hereinafter referred to as the "1978 Amending Act") that".
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**第四項** 青色申告書を提出する農業協同組合（清算中のものを除く。）で、農業協同組合合併助成法の一部を改正する法律（昭和五十五年法律第五号。以下「昭和五十五年法律第五号」という。）の施行の日から昭和五十七年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和五十五年法律第五号の施行の日以後に当該認定を受けたもの、農業協同組合合併助成法の一部を改正する法律（昭和六十一年法律第十号。以下「昭和六十一年法律第十号」という。）の施行の日から平成四年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十一年法律第十号の施行の日以後に当該認定を受けたもの若しくは農業協同組合合併助成法の一部を改正する法律（平成四年法律第五十七号。以下「平成四年法律第五十七号」という。）の施行の日から平成十三年三月三十一日までの間に農業協同組合合併助成法第二条第一項の規定により同法第四条第二項の認定を求め、平成四年法律第五十七号の施行の日以後に当該認定を受けたもの、青色申告書を提出する森林組合（清算中のものを除く。）で、森林組合法及び森林組合合併助成法の一部を改正する法律（昭和六十二年法律第七十六号。以下「昭和六十二年法律第七十六号」という。）の施行の日から平成十三年三月三十一日までの間に森林組合合併助成法（昭和三十八年法律第五十六号）第二条の規定により同法第四条第二項の認定を求め、昭和六十二年法律第七十六号の施行の日以後に当該認定を受けたもの又は青色申告書を提出する漁業協同組合（清算中のものを除く。）で、漁業協同組合合併助成法の一部を改正する法律（昭和六十三年法律第十五号。以下「昭和六十三年法律第十五号」という。）の施行の日から平成五年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十三年法律第十五号の施行の日以後に当該認定を受けたもの若しくは漁業協同組合合併助成法の一部を改正する法律（平成五年法律第二十四号。以下「平成五年法律第二十四号」という。）の施行の日から平成十三年三月三十一日までの間に漁業協同組合合併促進法（昭和四十二年法律第七十八号）第二条の規定により同法第四条第二項の認定を求め、平成五年法律第二十四号の施行の日以後に当該認定を受けたものの合併（平成十三年三月三十一日までに行われる合併に限る。）により、居住者又は内国法人が交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち所得税法第二十五条第一項第四号の規定により剰余金の分配の額とみなされる金額については、租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下「昭和五十五年改正法」という。）による改正前の租税特別措置法（以下「昭和五十五年旧法」という。）第九条の規定の例による。
suppl-3531-11/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4/par-4
With regard to amounts deemed to be the amount of distribution of surplus pursuant to the provisions of Article 25, paragraph (1), item (iv) of the Income Tax Act, out of the total of the amount of money and the value of assets other than money that a resident or a domestic corporation receives as a result of a merger (limited to a merger carried out by March 31, 2001) of an agricultural cooperative filing a blue return (excluding one in liquidation) which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 5 of 1980; hereinafter referred to as "Act No. 5 of 1980") to March 31, 1982, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the date of enforcement of Act No. 5 of 1980, which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 10 of 1986; hereinafter referred to as "Act No. 10 of 1986") to March 31, 1992, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the date of enforcement of Act No. 10 of 1986, or which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 57 of 1992; hereinafter referred to as "Act No. 57 of 1992") to March 31, 2001, requested the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and obtained that certification on or after the date of enforcement of Act No. 57 of 1992; of a forestry cooperative filing a blue return (excluding one in liquidation) which, during the period from the date of enforcement of the Act Partially Amending the Forestry Cooperative Act and the Act on Promotion of Merger of Forestry Cooperatives (Act No. 76 of 1987; hereinafter referred to as "Act No. 76 of 1987") to March 31, 2001, requested the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963) pursuant to the provisions of Article 2 of that Act and obtained that certification on or after the date of enforcement of Act No. 76 of 1987; or of a fishery cooperative filing a blue return (excluding one in liquidation) which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Fishery Cooperatives (Act No. 15 of 1988; hereinafter referred to as "Act No. 15 of 1988") to March 31, 1993, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the date of enforcement of Act No. 15 of 1988, or which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Fishery Cooperatives (Act No. 24 of 1993; hereinafter referred to as "Act No. 24 of 1993") to March 31, 2001, requested the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967) pursuant to the provisions of Article 2 of that Act and obtained that certification on or after the date of enforcement of Act No. 24 of 1993, the provisions of Article 9 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; hereinafter referred to as the "1980 Amendment Act") (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 1980 Amendment") are to govern.
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### 第五条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Individuals
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suppl-3531-11/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5
**第一項** 新法第十一条第一項の表の第五号及び第六号の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供するこれらの号に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第六号に掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3531-11/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-1
The provisions of items (v) and (vi) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those items for which an individual carries out the acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which the individual puts to use in the individual's business, and with regard to the case where an individual has put to use in the individual's business depreciable assets listed in item (vi) of the table in Article 11, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 施行日前に旧法第十一条第一項の表の第四号に規定する政令で定められた減価償却資産に係る同項の政令で定める期間内に取得等をされる当該減価償却資産については、なお従前の例による。
suppl-3531-11/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-2
With regard to depreciable assets specified by Cabinet Order prescribed in item (iv) of the table in Article 11, paragraph (1) of the Former Act before the Effective Date for which the acquisition, etc. is carried out within the period specified by Cabinet Order under that paragraph pertaining to those depreciable assets, the provisions then in force continue to govern.
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**第三項** 施行日前に旧法第十一条第一項の表の第八号に規定する政令で定められた電子計算機に係る同項の政令で定める期間内に取得又は製作をされる当該電子計算機については、なお従前の例による。
suppl-3531-11/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-3
With regard to computers specified by Cabinet Order prescribed in item (viii) of the table in Article 11, paragraph (1) of the Former Act before the Effective Date that are acquired or manufactured within the period specified by Cabinet Order under that paragraph pertaining to those computers, the provisions then in force continue to govern.
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**第四項** 前二項の規定の適用がある場合における新法第十条の二、第十二条の二から第十四条まで、第十六条、第十六条の二、第二十八条の三、第三十三条の六及び第三十七条の三の規定の適用については、新法第十条の二第一項中「次条から」とあるのは「次条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。以下「昭和五十三年改正法」という。）附則第五条第二項及び第三項を含む。）から」と、新法第十二条の二第一項中「前二条」とあるのは「前二条（昭和五十三年改正法附則第五条第二項及び第三項を含む。）」と、新法第十二条の三第一項中「前三条」とあるのは「前三条（昭和五十三年改正法附則第五条第二項及び第三項を含む。）」と、新法第十三条第一項、第十三条の二第一項、第十四条第二項、第十六条第一項及び第十六条の二第二項中「第十一条」とあるのは「第十一条（昭和五十三年改正法附則第五条第二項及び第三項を含む。）」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十条の二から」とあるのは「第十条の二、第十一条（昭和五十三年改正法附則第五条第二項及び第三項を含む。）、第十二条から」とする。
suppl-3531-11/art-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-4
With regard to the application of the provisions of Article 10-2, Articles 12-2 through 14, Article 16, Article 16-2, Article 28-3, Article 33-6 and Article 37-3 of the New Act in the case where the provisions of the preceding two paragraphs apply, the phrase "from the following Article" in Article 10-2, paragraph (1) of the New Act is deemed to be replaced with "from the following Article (including Article 5, paragraphs (2) and (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; hereinafter referred to as the "1978 Amending Act"))", the phrase "the preceding two Articles" in Article 12-2, paragraph (1) of the New Act with "the preceding two Articles (including Article 5, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act)", the phrase "the preceding three Articles" in Article 12-3, paragraph (1) of the New Act with "the preceding three Articles (including Article 5, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act)", the phrase "Article 11" in Article 13, paragraph (1), Article 13-2, paragraph (1), Article 14, paragraph (2), Article 16, paragraph (1) and Article 16-2, paragraph (2) of the New Act with "Article 11 (including Article 5, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act)", and the phrase "from Article 10-2" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act with "from Article 10-2, Article 11 (including Article 5, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act), and Article 12".
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**第五項** 第二項の規定の適用がある場合における租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）による改正後の租税特別措置法（以下この項及び附則第十四条第五項において「昭和五十四年新法」という。）第十条の二及び第十二条の四の規定の適用については、昭和五十四年新法第十条の二第一項中「次条から」とあるのは「次条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。第十二条の四第一項において「昭和五十三年改正法」という。）附則第五条第二項を含む。）から」とし、昭和五十四年新法第十二条の四第一項中「第十一条」とあるのは「第十一条（昭和五十三年改正法附則第五条第二項を含む。）」とする。
suppl-3531-11/art-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-5
With regard to the application of the provisions of Articles 10-2 and 12-4 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; hereinafter referred to as the "1979 Amendment Act") (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1979" in this paragraph and Article 14, paragraph (5) of the Supplementary Provisions) in the case where the provisions of paragraph (2) apply, the phrase "from the following Article" in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1979 is deemed to be replaced with "from the following Article (including Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in Article 12-4, paragraph (1)))", and the phrase "Article 11" in Article 12-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1979 with "Article 11 (including Article 5, paragraph (2) of the Supplementary Provisions of the 1978 Amendment Act)".
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**第六項** 第二項の規定の適用がある場合における租税特別措置法の一部を改正する法律（昭和五十五年法律第九号）による改正後の租税特別措置法（以下この項、附則第十四条第六項及び第十八条第六項において「昭和五十五年新法」という。）第十二条から第十二条の三までの規定の適用については、昭和五十五年新法第十二条第一項中「前条」とあるのは「前条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。第十二条の二及び第十二条の三において「昭和五十三年改正法」という。）附則第五条第二項を含む。）」と、昭和五十五年新法第十二条の二第一項及び第二項中「第十一条」とあるのは「第十一条（昭和五十三年改正法附則第五条第二項を含む。）」と、昭和五十五年新法第十二条の三第一項中「前三条」とあるのは「第十一条（昭和五十三年改正法附則第五条第二項を含む。）、第十二条及び第十二条の二」とする。
suppl-3531-11/art-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-6
With regard to the application of the provisions of Articles 12 through 12-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1980" in this paragraph, Article 14, paragraph (6) and Article 18, paragraph (6) of the Supplementary Provisions) in the case where the provisions of paragraph (2) apply, the phrase "the preceding Article" in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "the preceding Article (including Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in Articles 12-2 and 12-3))", the phrase "Article 11" in Article 12-2, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as Amended in 1980 with "Article 11 (including Article 5, paragraph (2) of the Supplementary Provisions of the 1978 Amendment Act)", and the phrase "the preceding three Articles" in Article 12-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 with "Article 11 (including Article 5, paragraph (2) of the Supplementary Provisions of the 1978 Amendment Act), Article 12 and Article 12-2".
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**第七項** 新法第十二条の規定は、個人が施行日以後に取得等をしてその事業の用に供する同条第一項に規定する公害防止施設について適用し、個人が施行日前に取得等をした旧法第十二条第一項に規定する公害防止施設をその事業の用に供した場合については、なお従前の例による。
suppl-3531-11/art-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-7
The provisions of Article 12 of the New Act apply to pollution control facilities prescribed in paragraph (1) of that Article for which an individual carries out the acquisition, etc. on or after the Effective Date and which the individual puts to use in the individual's business, and with regard to the case where an individual has put to use in the individual's business pollution control facilities prescribed in Article 12, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第八項** 新法第十二条の二第一項の表の第一号の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条の二第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3531-11/art-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-8
The provisions of item (i) of the table in Article 12-2, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date and which the individual puts to use in the individual's business, and with regard to the case where an individual has put to use in the individual's business industrial machinery, etc. prescribed in Article 12-2, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第九項** 新法第十三条第一項の規定は、個人が施行日以後に取得等をする同項に規定する機械及び装置並びに工場用の建物及びその附属設備について適用し、個人が施行日前に取得等をした旧法第十三条第一項に規定する機械及び装置並びに工場用の建物及びその附属設備については、なお従前の例による。
suppl-3531-11/art-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-9
The provisions of Article 13, paragraph (1) of the New Act apply to machinery and equipment and factory buildings and their associated facilities prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date, and with regard to machinery and equipment and factory buildings and their associated facilities prescribed in Article 13, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十項** 新法第十三条の二第一項第一号の規定は、次項に定める場合を除き、施行日以後に同号に規定する中小企業構造改善計画につき同号の承認を受ける同号に規定する商工組合等の構成員の有する同号に掲げる減価償却資産の償却費の額の計算について適用し、施行日前に旧法第十三条の二第一項第一号に規定する中小企業構造改善計画につき同号の承認を受けた同号に規定する商工組合等の構成員の有する同号に掲げる減価償却資産の償却費の額の計算については、なお従前の例による。この場合において、施行日から昭和五十四年三月三十一日までの間に新法第十三条の二第一項第一号に規定する適正化事業に係る中小企業構造改善計画につき同号の承認を受ける同号イに規定する商工組合等のうち政令で定めるものの構成員の有する同号に掲げる減価償却資産に対する同項の規定の適用については、同項中「五分の二」とあるのは、「二分の一」とする。
suppl-3531-11/art-5/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-10
Except in the case specified in the following paragraph, the provisions of Article 13-2, paragraph (1), item (i) of the New Act apply to the calculation of the amount of depreciation allowance for depreciable assets listed in that item held by a member of a commercial and industrial association, etc. prescribed in that item that obtains, on or after the Effective Date, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, and with regard to the calculation of the amount of depreciation allowance for depreciable assets listed in Article 13-2, paragraph (1), item (i) of the Former Act held by a member of a commercial and industrial association, etc. prescribed in that item that obtained, before the Effective Date, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that paragraph to depreciable assets listed in that item held by a member of a commercial and industrial association, etc. prescribed in (a) of Article 13-2, paragraph (1), item (i) of the New Act that is specified by Cabinet Order and that obtains, during the period from the Effective Date to March 31, 1979, the approval referred to in that item for a small and medium sized enterprise structural improvement plan relating to a rationalization project prescribed in that item, the phrase "two-fifths" in that paragraph is deemed to be replaced with "one-half".
machine translation, not official
**第十一項** 旧法第十三条の二第一項第一号に規定する中小企業構造改善計画につき施行日前一年以内に同号の承認を受けた同号に規定する商工組合等の構成員である個人で同号に規定する他の中小企業構造改善計画に係る承認を受けた商工組合等の構成員であつたため同号に掲げる場合に該当しなかつたものが、当該中小企業構造改善計画を実施する場合において、その実施する中小企業構造改善計画が新法第十三条の二第一項第一号ロに掲げる事業について定められた同号に規定する中小企業構造改善計画に該当するものであるときは、その実施する中小企業構造改善計画に係る承認が施行日にされたものとみなして、当該個人が施行日以後に取得等をする同号に掲げる減価償却資産につき同条の規定を適用する。
suppl-3531-11/art-5/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-11
In the case where an individual who is a member of a commercial and industrial association, etc. prescribed in Article 13-2, paragraph (1), item (i) of the Former Act that obtained, within one year before the Effective Date, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, and who did not fall under the case listed in that item because the individual was a member of a commercial and industrial association, etc. that had obtained approval for another small and medium sized enterprise structural improvement plan prescribed in that item, implements that small and medium sized enterprise structural improvement plan, if the small and medium sized enterprise structural improvement plan so implemented falls under a small and medium sized enterprise structural improvement plan prescribed in Article 13-2, paragraph (1), item (i) of the New Act that is established for the business listed in (b) of that item, the provisions of that Article apply to depreciable assets listed in that item for which that individual carries out the acquisition, etc. on or after the Effective Date, deeming the approval for the small and medium sized enterprise structural improvement plan so implemented to have been given on the Effective Date.
machine translation, not official
**第十二項** 新法第十三条の二第一項第二号の規定は、施行日以後に同号に規定する構造改善事業計画につき同号の承認を受ける同号に規定する特定組合の構成員の有する同号に掲げる減価償却資産の償却費の額の計算について適用し、施行日前に旧法第十三条の二第一項第二号に規定する構造改善事業計画につき同号の承認を受けた同号に規定する特定組合の構成員の有する同号に掲げる減価償却資産の償却費の額の計算については、なお従前の例による。
suppl-3531-11/art-5/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-12
The provisions of Article 13-2, paragraph (1), item (ii) of the New Act apply to the calculation of the amount of depreciation allowance for depreciable assets listed in that item held by a member of a specified association prescribed in that item that obtains, on or after the Effective Date, the approval referred to in that item for a structural improvement project plan prescribed in that item, and with regard to the calculation of the amount of depreciation allowance for depreciable assets listed in Article 13-2, paragraph (1), item (ii) of the Former Act held by a member of a specified association prescribed in that item that obtained, before the Effective Date, the approval referred to in that item for a structural improvement project plan prescribed in that item, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 新法第十三条の二第一項第三号の規定は、施行日以後に同号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船の償却費の額の計算について適用し、施行日前に旧法第十三条の二第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船の償却費の額の計算については、なお従前の例による。
suppl-3531-11/art-5/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-13
The provisions of Article 13-2, paragraph (1), item (iii) of the New Act apply to the calculation of the amount of depreciation allowance for fishing vessels listed in that item held by a member of a fishery cooperative, etc. prescribed in that item that obtains, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and with regard to the calculation of the amount of depreciation allowance for fishing vessels listed in Article 13-2, paragraph (1), item (iii) of the Former Act held by a member of a fishery cooperative, etc. prescribed in that item that obtained, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, the provisions then in force continue to govern.
machine translation, not official
**第十四項** 新法第十四条第二項の規定は、個人が施行日以後に取得又は新築をする同項に規定する施設建築物について適用し、個人が施行日前に取得又は新築をした旧法第十四条第二項に規定する特定建築物等については、なお従前の例による。
suppl-3531-11/art-5/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-14
The provisions of Article 14, paragraph (2) of the New Act apply to facility buildings prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to specified buildings, etc. prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十五項** 個人が施行日前に納付した旧法第十八条の二第一項に規定する事業者負担金については、なお従前の例による。
suppl-3531-11/art-5/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-15
With regard to the business operator's contributions prescribed in Article 18-2, paragraph (1) of the Former Act that an individual paid before the Effective Date, the provisions then in force continue to govern.
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### 第六条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-3531-11/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-6
**第一項** 旧法第二十条の二第一項の公害防止準備金を積み立てている個人の昭和五十三年一月一日における昭和五十二年から繰り越された同条第二項に規定する公害防止準備金の金額の総収入金額への算入については、なお従前の例による。
suppl-3531-11/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-6/par-1
With regard to the inclusion in gross revenue of the amount of the reserve for pollution control prescribed in Article 20-2, paragraph (2) of the Former Act that was carried over from 1977, as of January 1, 1978, of an individual who accumulates the reserve for pollution control referred to in paragraph (1) of that Article, the provisions then in force continue to govern.
machine translation, not official
**第二項** 青色申告書を提出する個人で旧法第二十条の二第一項に規定する指定事業を営むものが、昭和五十三年一月一日から昭和五十六年三月三十一日までの期間内の日の属する各年（事業を廃止した日の属する年を除く。）において、公害の防止に要する費用の支出に備えるための準備金として公害防止準備金を積み立てる場合には、同項中「昭和四十七年四月一日から昭和五十三年三月三十一日まで」とあるのは「昭和五十三年一月一日から昭和五十六年三月三十一日まで」と、「千分の一・五」とあるのは「千分の一」と、「千分の三」とあるのは「千分の二」と、「相当する金額」とあるのは「相当する金額（昭和五十三年にあつては、同年一月一日から同年三月三十一日までの期間内における当該政令で定める金額の千分の一・五（当該政令で定める業種に属する事業については、千分の三）に相当する金額と同年四月一日から同年十二月三十一日までの期間内における当該政令で定める金額の千分の一（当該政令で定める業種に属する事業については、千分の二）に相当する金額との合計額）」として、同条の規定の例による。
suppl-3531-11/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-6/par-2
In the case where an individual filing a blue return who engages in a designated business prescribed in Article 20-2, paragraph (1) of the Former Act accumulates a reserve for pollution control, as a reserve to prepare for expenditures required for the prevention of pollution, in each year that includes a day within the period from January 1, 1978 to March 31, 1981 (excluding the year that includes the date on which the individual discontinued the business), the provisions of that Article are to govern, with the phrase "from April 1, 1972 to March 31, 1978" in that paragraph deemed to be replaced with "from January 1, 1978 to March 31, 1981", the phrase "1.5/1,000" with "1/1,000", the phrase "3/1,000" with "2/1,000", and the phrase "equivalent amount" with "equivalent amount (for 1978, the total of an amount equivalent to 1.5/1,000 (for business belonging to the type of business specified by that Cabinet Order, 3/1,000) of the amount specified by that Cabinet Order within the period from January 1 to March 31 of that year and an amount equivalent to 1/1,000 (for business belonging to the type of business specified by that Cabinet Order, 2/1,000) of the amount specified by that Cabinet Order within the period from April 1 to December 31 of that year)".
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### 第七条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
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suppl-3531-11/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-7
**第一項** 新法第二十一条第一項に規定する個人の昭和五十三年分の事業所得に係る総収入金額のうちに同項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の三十五」とあるのは「昭和五十三年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の五十五（次項第三号及び第四号に掲げる取引によるものについては、百分の二十）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の三十五」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-3531-11/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-7/par-1
With regard to the application of the provisions of Article 21, paragraph (1) of the New Act in the case where the gross revenue pertaining to business income for 1978 of an individual prescribed in that paragraph includes revenue from overseas transactions involving technology, etc. prescribed in that paragraph, the phrase "35 percent of that revenue" in that paragraph is deemed to be replaced with "55 percent of that revenue within the period from January 1, 1978 to March 31 of that year (for revenue from the transactions listed in items (iii) and (iv) of the following paragraph, 20 percent) and the amount equivalent to 35 percent of that revenue within the period from April 1 to December 31 of that year", and the phrase "the total of the amounts equivalent to" with "the total of the amount equivalent to".
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### 第八条（土地の譲渡等に係る事業所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. Relating to Transfer, etc. of Land
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suppl-3531-11/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-8
**第一項** 新法第二十八条の四の規定は、個人が施行日以後に行う同条第一項に規定する土地の譲渡等に係る所得税について適用し、個人が施行日前に行つた当該土地の譲渡等に係る所得税については、なお従前の例による。この場合において、個人が施行日から昭和五十三年十二月三十一日までの間において行う当該土地の譲渡等については、同条第二項第一号から第六号までの規定の適用を受けようとするものである場合に限り、政令で定めるところにより、同項の規定の適用に代えて旧法第二十八条の四第二項の規定の例によることができる。
suppl-3531-11/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-8/par-1
The provisions of Article 28-4 of the New Act apply to income tax on transfers, etc. of land prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and with regard to income tax on such transfers, etc. of land that an individual carried out before the Effective Date, the provisions then in force continue to govern. In this case, with regard to such transfers, etc. of land that an individual carries out during the period from the Effective Date to December 31, 1978, only where the individual seeks to have the provisions of paragraph (2), items (i) through (vi) of that Article applied, the provisions of Article 28-4, paragraph (2) of the Former Act may, as provided by Cabinet Order, be followed in lieu of the application of the provisions of that paragraph.
machine translation, not official
### 第九条（認定中小企業者の純損失の繰戻しによる還付の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Refund by Carryback of Net Losses of Certified Small and Medium Sized Enterprises
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suppl-3531-11/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9
**第一項** 新法第二十八条の五第一項（同条第二項において準用する場合を含む。以下この条において同じ。）に規定する還付所得年分が昭和四十九年分である場合における同条第一項の規定により読み替えられた所得税法第百四十条又は第百四十一条の規定の適用については、これらの規定による還付金の計算の基礎となる所得税の額は、所得税法及び災害被害者に対する租税の減免、徴収猶予等に関する法律の一部を改正する法律（昭和四十九年法律第十五号）附則第七条の規定に準じて計算した所得税の額による。
suppl-3531-11/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-1
With regard to the application of the provisions of Article 140 or 141 of the Income Tax Act, as the terms thereof are deemed to be replaced pursuant to the provisions of Article 28-5, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies hereinafter in this Article), in the case where the year of refundable income prescribed in that paragraph is 1974, the amount of income tax that serves as the basis for calculating the refund under those provisions is the amount of income tax calculated in accordance with the provisions of Article 7 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act and the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 15 of 1974).
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**第二項** 新法第二十八条の五第一項の認定中小企業者に該当する居住者の昭和五十二年において生じた同項に規定する純損失の金額に係る同項の規定により読み替えられた所得税法第百四十条又は第百四十一条の規定による所得税の還付の請求については、これらの規定にかかわらず、施行日から四月を経過する日までに当該還付の請求をすることができる。
suppl-3531-11/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-2
With regard to a claim for a refund of income tax under the provisions of Article 140 or 141 of the Income Tax Act, as the terms thereof are deemed to be replaced pursuant to the provisions of Article 28-5, paragraph (1) of the New Act, relating to the amount of net loss prescribed in that paragraph incurred in 1977 by a resident who falls under the category of certified small and medium sized enterprises referred to in that paragraph, notwithstanding those provisions, the claim for refund may be made by the day on which four months have elapsed from the Effective Date.
machine translation, not official
**第三項** 前項の場合において、同項に規定する居住者の昭和五十二年において生じた純損失の金額につき、既に所得税法第百四十条又は第百四十一条の規定による所得税の還付の請求をしている居住者（新法第二十八条の五第二項に規定する相続人を含む。次項において同じ。）については当該還付の請求がなかつたものとみなして、前項の規定を適用することができる。
suppl-3531-11/art-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-3
In the case referred to in the preceding paragraph, with regard to the amount of net loss incurred in 1977 by a resident prescribed in that paragraph, the provisions of the preceding paragraph may be applied to a resident (including an heir prescribed in Article 28-5, paragraph (2) of the New Act; the same applies in the following paragraph) who has already made a claim for a refund of income tax under the provisions of Article 140 or 141 of the Income Tax Act, deeming that claim for refund not to have been made.
machine translation, not official
**第四項** 前項の規定に該当する居住者で第二項の規定の適用を受けるものが、前項に規定する還付の請求に基づく還付金の還付を受けている場合には、当該還付金の額のうち第二項に規定する還付の請求に基づく還付金の額に達するまでの金額は、同項に規定する還付の請求に基づく還付金の内払とみなす。
suppl-3531-11/art-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-4
If a resident who falls under the provisions of the preceding paragraph and to whom the provisions of paragraph (2) are applied has received a refund based on the claim for a refund prescribed in the preceding paragraph, the amount of that refund up to the amount of the refund based on the claim for a refund prescribed in paragraph (2) is deemed to be a partial payment of the refund based on the claim for a refund prescribed in that paragraph.
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### 第十条（給与所得者等が住宅等の譲渡を受け又は住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case Where Salary Income Earners, etc. Receive Transfers of Housing, etc. or Receive Loans, etc. of Housing Funds
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suppl-3531-11/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-10
**第一項** 新法第二十九条第一項の規定は、同項に規定する給与所得者等（以下この条において「給与所得者等」という。）が施行日以後に同項に規定する住宅等を低い価額の対価により譲り受ける場合における経済的利益について適用し、給与所得者等が施行日前に当該住宅等を低い価額の対価により譲り受けた場合における経済的利益については、なお従前の例による。
suppl-3531-11/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-10/par-1
The provisions of Article 29, paragraph (1) of the New Act apply to economic benefits in the case where a salary income earner, etc. prescribed in that paragraph (hereinafter referred to as a "salary income earner, etc." in this Article) acquires housing, etc. prescribed in that paragraph for low consideration on or after the Effective Date, and with regard to economic benefits in the case where a salary income earner, etc. acquired such housing, etc. for low consideration before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第二十九条第二項の規定は、給与所得者等が同項に規定する資金の貸付けを無利息又は低い金利による利息で受けた場合における経済的利益で施行日以後の期間に係るものについて適用し、給与所得者等が当該資金の貸付けを無利息又は低い金利による利息で受けた場合における経済的利益で施行日前の期間に係るものについては、なお従前の例による。
suppl-3531-11/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-10/par-2
The provisions of Article 29, paragraph (2) of the New Act apply to economic benefits pertaining to the period on or after the Effective Date in the case where a salary income earner, etc. has received a loan of the funds prescribed in that paragraph interest-free or with interest at a low rate, and with regard to economic benefits pertaining to the period before the Effective Date in the case where a salary income earner, etc. has received a loan of those funds interest-free or with interest at a low rate, the provisions then in force continue to govern.
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**第三項** 新法第二十九条第三項の規定は、給与所得者等が施行日以後に同項に規定する利子に充てるため金銭の支払を受ける場合における同項に規定するその支払を受ける金額について適用し、給与所得者等が施行日前に当該利子に充てるため金銭の支払を受けた場合における旧法第二十九条第三項に規定するその支払を受けた金額については、なお従前の例による。
suppl-3531-11/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-10/par-3
The provisions of Article 29, paragraph (3) of the New Act apply to the amount received prescribed in that paragraph in the case where a salary income earner, etc. receives a payment of money to be appropriated for the interest prescribed in that paragraph on or after the Effective Date, and with regard to the amount received prescribed in Article 29, paragraph (3) of the Former Act in the case where a salary income earner, etc. received a payment of money to be appropriated for such interest before the Effective Date, the provisions then in force continue to govern.
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### 第十一条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-3531-11/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-11
**第一項** 新法第三十二条第三項の規定は、個人が施行日以後に行う同項に規定する土地等の譲渡で同項に規定する証明がされたものに係る所得税について適用し、個人が施行日前に行つた旧法第三十二条第三項に規定する土地等の譲渡で同項に規定する証明がされたものに係る所得税については、なお従前の例による。この場合において、個人が施行日から昭和五十三年十二月三十一日までの間において行う新法第三十二条第一項の規定の適用を受ける同項に規定する土地等の譲渡については、同条第三項の規定の適用を受けようとするものである場合に限り、政令で定めるところにより、同項の規定の適用に代えて旧法第三十二条第三項の規定の例によることができる。
suppl-3531-11/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-11/par-1
The provisions of Article 32, paragraph (3) of the New Act apply to income tax on transfers of land, etc. prescribed in that paragraph that an individual carries out on or after the Effective Date and for which the certification prescribed in that paragraph has been made, and with regard to income tax on transfers of land, etc. prescribed in Article 32, paragraph (3) of the Former Act that an individual carried out before the Effective Date and for which the certification prescribed in that paragraph has been made, the provisions then in force continue to govern. In this case, with regard to transfers of land, etc. prescribed in Article 32, paragraph (1) of the New Act to which the provisions of that paragraph apply that an individual carries out during the period from the Effective Date to December 31, 1978, only where the individual seeks to have the provisions of paragraph (3) of that Article applied, the provisions of Article 32, paragraph (3) of the Former Act may, as provided by Cabinet Order, be followed in lieu of the application of the provisions of that paragraph.
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### 第十二条（住宅取得控除に関する経過措置） — Transitional Measures Concerning the Deduction for Housing Acquisition
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suppl-3531-11/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-12
**第一項** 新法第四十一条及び第四十一条の二の規定は、居住者が新法第四十一条第一項に規定する家屋を昭和五十三年一月一日以後に同項に規定するところによりその者の居住の用に供した場合について適用し、居住者が旧法第四十一条第一項に規定する家屋を昭和五十二年十二月三十一日以前に同項に規定するところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-3531-11/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-12/par-1
The provisions of Articles 41 and 41-2 of the New Act apply to the case where a resident has used a house prescribed in Article 41, paragraph (1) of the New Act as the resident's own residence on or after January 1, 1978 as prescribed in that paragraph, and with regard to the case where a resident used a house prescribed in Article 41, paragraph (1) of the Former Act as the resident's own residence on or before December 31, 1977 as prescribed in that paragraph, the provisions then in force continue to govern.
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### 第十三条（法人税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3531-11/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-13
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3531-11/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-13/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) commencing on or after the Effective Date, and with regard to corporation tax for business years of corporations that commenced before the Effective Date, the provisions then in force continue to govern.
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### 第十四条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Corporations
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suppl-3531-11/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14
**第一項** 新法第四十三条第一項の表の第五号、第六号及び第九号の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供するこれらの号に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第六号及び第十三号に掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3531-11/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-1
The provisions of items (v), (vi) and (ix) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those items for which a corporation carries out the acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which it puts to use in its business, and with regard to the case where a corporation has put to use in its business depreciable assets listed in items (vi) and (xiii) of the table in Article 43, paragraph (1) of the Former Act for which it carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 施行日前に旧法第四十三条第一項の表の第四号に規定する政令で定められた減価償却資産に係る同項の政令で定める期間内に取得等をされる当該減価償却資産については、なお従前の例による。
suppl-3531-11/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-2
With regard to depreciable assets specified by Cabinet Order prescribed in item (iv) of the table in Article 43, paragraph (1) of the Former Act before the Effective Date for which the acquisition, etc. is carried out within the period specified by Cabinet Order under that paragraph pertaining to those depreciable assets, the provisions then in force continue to govern.
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**第三項** 施行日前に旧法第四十三条第一項の表の第八号に規定する政令で定められた電子計算機に係る同項の政令で定める期間内に取得又は製作をされる当該電子計算機については、なお従前の例による。
suppl-3531-11/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-3
With regard to computers specified by Cabinet Order prescribed in item (viii) of the table in Article 43, paragraph (1) of the Former Act before the Effective Date that are acquired or manufactured within the period specified by Cabinet Order under that paragraph pertaining to those computers, the provisions then in force continue to govern.
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**第四項** 前二項の規定の適用がある場合における新法第四十五条から第四十七条まで、第四十九条から第五十一条の二まで、第六十四条から第六十五条まで、第六十五条の七、第六十五条の八、第六十六条の五及び第六十七条の四の規定の適用については、新法第四十五条第一項中「前二条」とあるのは「前二条（昭和五十三年改正法附則第十四条第二項及び第三項を含む。）」と、新法第四十五条の二第一項中「前三条」とあるのは「前三条（昭和五十三年改正法附則第十四条第二項及び第三項を含む。）」と、新法第四十五条の三第一項、第四十六条第一項、第四十七条第二項、第四十九条第一項、第五十条第一項、第五十一条第二項、第五十一条の二第二項、第六十四条第六項（第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七第七項（第六十五条の八第七項において準用する場合を含む。）、第六十六条の五第一項及び第六十七条の四第六項中「第四十三条」とあるのは「第四十三条（昭和五十三年改正法附則第十四条第二項及び第三項を含む。）」とする。
suppl-3531-11/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-4
With regard to the application of the provisions of Articles 45 through 47, Articles 49 through 51-2, Articles 64 through 65, Article 65-7, Article 65-8, Article 66-5 and Article 67-4 of the New Act in the case where the provisions of the preceding two paragraphs apply, the phrase "the preceding two Articles" in Article 45, paragraph (1) of the New Act is deemed to be replaced with "the preceding two Articles (including Article 14, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act)", the phrase "the preceding three Articles" in Article 45-2, paragraph (1) of the New Act with "the preceding three Articles (including Article 14, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act)", and the phrase "Article 43" in Article 45-3, paragraph (1), Article 46, paragraph (1), Article 47, paragraph (2), Article 49, paragraph (1), Article 50, paragraph (1), Article 51, paragraph (2), Article 51-2, paragraph (2), Article 64, paragraph (6) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6)), Article 65-7, paragraph (7) (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7)), Article 66-5, paragraph (1) and Article 67-4, paragraph (6) of the New Act with "Article 43 (including Article 14, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act)".
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**第五項** 第二項又は第三項の規定の適用がある場合における昭和五十四年新法第四十二条の四及び第四十五条の四の規定の適用については、昭和五十四年新法第四十二条の四第一項中「次条から」とあるのは「次条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。第四十五条の四第一項において「昭和五十三年改正法」という。）附則第十四条第二項を含む。）から」とし、昭和五十四年新法第四十五条の四第一項中「第四十三条」とあるのは「第四十三条（昭和五十三年改正法附則第十四条第二項及び第三項を含む。）」とする。
suppl-3531-11/art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-5
With regard to the application of the provisions of Articles 42-4 and 45-4 of the Act on Special Measures Concerning Taxation as Amended in 1979 in the case where the provisions of paragraph (2) or (3) apply, the phrase "from the following Article" in Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1979 is deemed to be replaced with "from the following Article (including Article 14, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in Article 45-4, paragraph (1)))", and the phrase "Article 43" in Article 45-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1979 with "Article 43 (including Article 14, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amendment Act)".
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**第六項** 第二項の規定の適用がある場合における昭和五十五年新法第四十二条の四、第四十五条及び第四十五条の二の規定の適用については、昭和五十五年新法第四十二条の四第一項中「（次条」とあるのは「（次条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。第四十五条第一項、第四十五条の二第一項、第六十一条第一項及び第六十三条第一項第四号において「昭和五十三年改正法」という。）附則第十四条第二項を含む。）」と、昭和五十五年新法第四十五条第一項及び第四十五条の二第一項中「第四十三条」とあるのは「第四十三条（昭和五十三年改正法附則第十四条第二項を含む。）」とする。
suppl-3531-11/art-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-6
With regard to the application of the provisions of Articles 42-4, 45 and 45-2 of the Act on Special Measures Concerning Taxation as Amended in 1980 in the case where the provisions of paragraph (2) apply, the phrase "(the following Article" in Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "(the following Article (including Article 14, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in Article 45, paragraph (1), Article 45-2, paragraph (1), Article 61, paragraph (1) and Article 63, paragraph (1), item (iv)))", and the phrase "Article 43" in Article 45, paragraph (1) and Article 45-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 with "Article 43 (including Article 14, paragraph (2) of the Supplementary Provisions of the 1978 Amendment Act)".
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**第七項** 施行日前に旧法第四十三条第一項の表の第九号から第十一号までの規定に規定する政令で定められた工事の施行に伴う取得又は建設に係る同表の第九号から第十一号までの設備については、なお従前の例による。
suppl-3531-11/art-14/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-7
With regard to equipment listed in items (ix) through (xi) of the table in Article 43, paragraph (1) of the Former Act that is acquired or constructed in connection with the execution of construction work specified by Cabinet Order prescribed in the provisions of items (ix) through (xi) of that table before the Effective Date, the provisions then in force continue to govern.
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**第八項** 新法第四十四条の規定は、法人が施行日以後に取得等をしてその事業の用に供する同条第一項に規定する公害防止施設について適用し、法人が施行日前に取得等をした旧法第四十四条第一項に規定する公害防止施設をその事業の用に供した場合については、なお従前の例による。
suppl-3531-11/art-14/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-8
The provisions of Article 44 of the New Act apply to pollution control facilities prescribed in paragraph (1) of that Article for which a corporation carries out the acquisition, etc. on or after the Effective Date and which it puts to use in its business, and with regard to the case where a corporation has put to use in its business pollution control facilities prescribed in Article 44, paragraph (1) of the Former Act for which it carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第九項** 新法第四十五条第一項の表の第一号の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3531-11/art-14/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-9
The provisions of item (i) of the table in Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date and which it puts to use in its business, and with regard to the case where a corporation has put to use in its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which it carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第十項** 新法第四十五条の三第一項第一号の規定は、次項に定める場合を除き、施行日以後に同号に規定する中小企業構造改善計画につき同号の承認を受ける同号に規定する商工組合等の構成員の有する同号に掲げる減価償却資産の償却限度額の計算について適用し、施行日前に旧法第四十五条の三第一項第一号に規定する中小企業構造改善計画につき同号の承認を受けた同号に規定する商工組合等の構成員の有する同号に掲げる減価償却資産の償却限度額の計算については、なお従前の例による。この場合において、施行日から昭和五十四年三月三十一日までの間に新法第四十五条の三第一項第一号に規定する適正化事業に係る中小企業構造改善計画につき同号の承認を受ける同号イに規定する商工組合等のうち政令で定めるものの構成員の有する同号に掲げる減価償却資産に対する同項の規定の適用については、同項中「五分の二」とあるのは、「二分の一」とする。
suppl-3531-11/art-14/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-10
Except in the case specified in the following paragraph, the provisions of Article 45-3, paragraph (1), item (i) of the New Act apply to the calculation of the depreciation limit for depreciable assets listed in that item held by a member of a commercial and industrial association, etc. prescribed in that item that obtains, on or after the Effective Date, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, and with regard to the calculation of the depreciation limit for depreciable assets listed in Article 45-3, paragraph (1), item (i) of the Former Act held by a member of a commercial and industrial association, etc. prescribed in that item that obtained, before the Effective Date, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that paragraph to depreciable assets listed in that item held by a member of a commercial and industrial association, etc. prescribed in (a) of Article 45-3, paragraph (1), item (i) of the New Act that is specified by Cabinet Order and that obtains, during the period from the Effective Date to March 31, 1979, the approval referred to in that item for a small and medium sized enterprise structural improvement plan relating to a rationalization project prescribed in that item, the phrase "two-fifths" in that paragraph is deemed to be replaced with "one-half".
machine translation, not official
**第十一項** 旧法第四十五条の三第一項第一号に規定する中小企業構造改善計画につき施行日前一年以内に同号の承認を受けた同号に規定する商工組合等の構成員である法人で同号に規定する他の中小企業構造改善計画に係る承認を受けた商工組合等の構成員であつたため同号に掲げる場合に該当しなかつたものが、当該中小企業構造改善計画を実施する場合において、その実施する中小企業構造改善計画が新法第四十五条の三第一項第一号ロに掲げる事業について定められた同号に規定する中小企業構造改善計画に該当するものであるときは、その実施する中小企業構造改善計画に係る承認が施行日にされたものとみなして、当該法人が施行日以後に取得等をする同号に掲げる減価償却資産につき同条の規定を適用する。
suppl-3531-11/art-14/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-11
In the case where a corporation that is a member of a commercial and industrial association, etc. prescribed in Article 45-3, paragraph (1), item (i) of the Former Act that obtained, within one year before the Effective Date, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, and that did not fall under the case listed in that item because it was a member of a commercial and industrial association, etc. that had obtained approval for another small and medium sized enterprise structural improvement plan prescribed in that item, implements that small and medium sized enterprise structural improvement plan, if the small and medium sized enterprise structural improvement plan so implemented falls under a small and medium sized enterprise structural improvement plan prescribed in Article 45-3, paragraph (1), item (i) of the New Act that is established for the business listed in (b) of that item, the provisions of that Article apply to depreciable assets listed in that item for which that corporation carries out the acquisition, etc. on or after the Effective Date, deeming the approval for the small and medium sized enterprise structural improvement plan so implemented to have been given on the Effective Date.
machine translation, not official
**第十二項** 新法第四十五条の三第一項第二号の規定は、施行日以後に同号に規定する構造改善事業計画につき同号の承認を受ける同号に規定する特定組合の構成員の有する同号に掲げる減価償却資産の償却限度額の計算について適用し、施行日前に旧法第四十五条の三第一項第二号に規定する構造改善事業計画につき同号の承認を受けた同号に規定する特定組合の構成員の有する同号に掲げる減価償却資産の償却限度額の計算については、なお従前の例による。
suppl-3531-11/art-14/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-12
The provisions of Article 45-3, paragraph (1), item (ii) of the New Act apply to the calculation of the depreciation limit for depreciable assets listed in that item held by a member of a specified association prescribed in that item that obtains, on or after the Effective Date, the approval referred to in that item for a structural improvement project plan prescribed in that item, and with regard to the calculation of the depreciation limit for depreciable assets listed in Article 45-3, paragraph (1), item (ii) of the Former Act held by a member of a specified association prescribed in that item that obtained, before the Effective Date, the approval referred to in that item for a structural improvement project plan prescribed in that item, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 新法第四十五条の三第一項第三号の規定は、施行日以後に同号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船の償却限度額の計算について適用し、施行日前に旧法第四十五条の三第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船の償却限度額の計算については、なお従前の例による。
suppl-3531-11/art-14/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-13
The provisions of Article 45-3, paragraph (1), item (iii) of the New Act apply to the calculation of the depreciation limit for fishing vessels listed in that item held by a member of a fishery cooperative, etc. prescribed in that item that obtains, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and with regard to the calculation of the depreciation limit for fishing vessels listed in Article 45-3, paragraph (1), item (iii) of the Former Act held by a member of a fishery cooperative, etc. prescribed in that item that obtained, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, the provisions then in force continue to govern.
machine translation, not official
**第十四項** 新法第四十六条第一項の規定は、法人が施行日以後に取得等をする同項に規定する機械及び装置並びに工場用の建物及びその附属設備について適用し、法人が施行日前に取得等をした旧法第四十六条第一項に規定する機械及び装置並びに工場用の建物及びその附属設備については、なお従前の例による。
suppl-3531-11/art-14/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-14
The provisions of Article 46, paragraph (1) of the New Act apply to machinery and equipment and factory buildings and their associated facilities prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and with regard to machinery and equipment and factory buildings and their associated facilities prescribed in Article 46, paragraph (1) of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十五項** 新法第四十七条第二項の規定は、法人が施行日以後に取得又は新築をする同項に規定する施設建築物について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第二項に規定する特定建築物等については、なお従前の例による。
suppl-3531-11/art-14/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-15
The provisions of Article 47, paragraph (2) of the New Act apply to facility buildings prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to specified buildings, etc. prescribed in Article 47, paragraph (2) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十六項** 法人が施行日前に納付した旧法第五十二条の二第一項に規定する事業者負担金については、なお従前の例による。
suppl-3531-11/art-14/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-16
With regard to the business operator contributions prescribed in Article 52-2, paragraph (1) of the Former Act that a corporation paid before the Effective Date, the provisions then in force continue to govern.
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### 第十五条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-3531-11/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15
**第一項** 新法第五十五条の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧法第五十五条第一項に規定する特定株式等については、次項に定める場合を除き、なお従前の例による。この場合において、法人が施行日から昭和五十四年三月三十一日までの間に取得する政令で定める株式（出資を含む。）又は債権については、新法第五十五条第一項の表の第一号及び第二号中「百分の十五」とあるのは「百分の三十」と、同条第三項第一号中「法人（製造業、建設業その他の政令で定める事業を主として営むことを目的とするものに限る。）」とあるのは「法人」と、同条第五項第三号イ中「百分の六十二・五」とあるのは「百分の六十二・五（昭和五十四年三月三十一日以前に該当することとなつた場合には、百分の二十五）」と、同号ロ中「百分の八十五」とあるのは「百分の八十五（昭和五十四年三月三十一日以前に該当することとなつた場合には、百分の七十）」とする。
suppl-3531-11/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15/par-1
The provisions of Article 55 of the New Act apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, the provisions then in force continue to govern, except in the case provided for in the following paragraph. In this case, with regard to shares (including capital contributions) or claims specified by Cabinet Order that a corporation acquires during the period from the Effective Date to March 31, 1979, the phrase "15 percent" in items (i) and (ii) of the table in Article 55, paragraph (1) of the New Act is deemed to be replaced with "30 percent", the phrase "corporation (limited to one whose purpose is to engage mainly in manufacturing, construction business or any other business specified by Cabinet Order)" in paragraph (3), item (i) of that Article is deemed to be replaced with "corporation", the phrase "62.5 percent" in paragraph (5), item (iii), (a) of that Article is deemed to be replaced with "62.5 percent (or 25 percent, if it has come to fall thereunder on or before March 31, 1979)", and the phrase "85 percent" in (b) of that item is deemed to be replaced with "85 percent (or 70 percent, if it has come to fall thereunder on or before March 31, 1979)".
machine translation, not official
**第二項** 法人が施行日前に旧法第五十五条第一項に規定する特定株式等で政令で定めるものを取得し同項の規定の適用を受けた場合において、施行日以後に新法第五十五条第五項各号に掲げる場合に該当することとなつたときは、同項の規定の例による。この場合において、施行日から昭和五十四年三月三十一日までの期間内に当該特定株式等に係る同条第一項の表の第四号又は第五号の上欄に掲げる法人が同条第五項第三号イに掲げる場合に該当することとなつたときは同号イ中「百分の六十二・五」とあるのは「百分の二十五」とし、当該期間内に同表の第六号又は第七号の上欄に掲げる法人が同項第三号ロに掲げる場合に該当することとなつたときは同号ロ中「百分の八十五」とあるのは「百分の七十」とする。
suppl-3531-11/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15/par-2
In the case where a corporation acquired, before the Effective Date, specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that are specified by Cabinet Order and received the application of the provisions of that paragraph, if, on or after the Effective Date, the case comes to fall under any of the cases listed in the items of Article 55, paragraph (5) of the New Act, the provisions of that paragraph govern. In this case, if, within the period from the Effective Date to March 31, 1979, a corporation listed in the left-hand column of item (iv) or (v) of the table in paragraph (1) of that Article in relation to those specified shares, etc. comes to fall under the case listed in paragraph (5), item (iii), (a) of that Article, the phrase "62.5 percent" in (a) of that item is deemed to be replaced with "25 percent", and if, within that period, a corporation listed in the left-hand column of item (vi) or (vii) of that table comes to fall under the case listed in item (iii), (b) of that paragraph, the phrase "85 percent" in (b) of that item is deemed to be replaced with "70 percent".
machine translation, not official
**第三項** 新法第五十六条の四の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る鉄道設備支出金額（同項に規定する特定鉄道設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第四十三条第一項の表の第九号に規定する政令で定められた工事に係る当該鉄道設備支出金額については、なお従前の例による。
suppl-3531-11/art-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15/par-3
The provisions of Article 56-4 of the New Act apply to railway facility expenditure (meaning the amount expended for the acquisition or construction of the specified railway facilities prescribed in paragraph (2) of that Article) relating to construction work specified on or after the Effective Date by Cabinet Order as prescribed in paragraph (2) of that Article, and with regard to such railway facility expenditure relating to construction work specified before the Effective Date by Cabinet Order as prescribed in item (ix) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第四項** 新法第五十六条の五の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る発電設備支出金額（同項に規定する特定発電設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第四十三条第一項の表の第十号に規定する政令で定められた工事に係る当該発電設備支出金額については、なお従前の例による。
suppl-3531-11/art-15/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15/par-4
The provisions of Article 56-5 of the New Act apply to power generation facility expenditure (meaning the amount expended for the acquisition or construction of the specified power generation facilities prescribed in paragraph (2) of that Article) relating to construction work specified on or after the Effective Date by Cabinet Order as prescribed in paragraph (2) of that Article, and with regard to such power generation facility expenditure relating to construction work specified before the Effective Date by Cabinet Order as prescribed in item (x) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第五項** 新法第五十六条の六の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る供給設備支出金額（同項に規定する特定供給設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第四十三条第一項の表の第十一号に規定する政令で定められた工事に係る当該供給設備支出金額については、なお従前の例による。
suppl-3531-11/art-15/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15/par-5
The provisions of Article 56-6 of the New Act apply to supply facility expenditure (meaning the amount expended for the acquisition or construction of the specified supply facilities prescribed in paragraph (2) of that Article) relating to construction work specified on or after the Effective Date by Cabinet Order as prescribed in paragraph (2) of that Article, and with regard to such supply facility expenditure relating to construction work specified before the Effective Date by Cabinet Order as prescribed in item (xi) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第六項** 旧法第五十六条の八第一項の公害防止準備金を積み立てている法人の施行日を含む事業年度の直前の事業年度終了の日における同条第二項に規定する公害防止準備金の金額（当該直前の事業年度において同条第一項の規定により損金の額に算入された金額を含む。）の益金の額への算入については、なお従前の例による。
suppl-3531-11/art-15/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15/par-6
With regard to the inclusion in gross profit of the amount of the reserve for pollution control prescribed in Article 56-8, paragraph (2) of the Former Act (including the amount included in deductible expenses pursuant to the provisions of paragraph (1) of that Article in that immediately preceding business year) as of the end of the business year immediately preceding the business year that includes the Effective Date, of a corporation that has accumulated the reserve for pollution control under Article 56-8, paragraph (1) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第七項** 青色申告書を提出する法人で旧法第五十六条の八第一項に規定する指定事業を営むものが、施行日から昭和五十六年三月三十一日までの期間内の日を含む各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において、公害の防止に要する費用の支出に備えるための準備金として公害防止準備金を積み立てる場合には、同項中「昭和四十七年四月一日から昭和五十三年三月三十一日まで」とあるのは「昭和五十三年三月三十一日を含む事業年度（以下この項において「経過年度」という。）開始の日から昭和五十六年三月三十一日まで」と、「千分の一・五」とあるのは「千分の一」と、「千分の三」とあるのは「千分の二」と、「相当する金額」とあるのは「相当する金額（当該事業年度が経過年度である場合は、当該経過年度開始の日から昭和五十三年三月三十一日までの期間内における当該政令で定める金額の千分の一・五（当該政令で定める業種に属する事業については、千分の三）に相当する金額と同年四月一日から当該経過年度終了の日までの期間内における当該政令で定める金額の千分の一（当該政令で定める業種に属する事業については、千分の二）に相当する金額との合計額）」として、同条の規定の例による。
suppl-3531-11/art-15/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15/par-7
If a corporation that files a blue return and engages in the designated business prescribed in Article 56-8, paragraph (1) of the Former Act accumulates a reserve for pollution control, as a reserve to prepare for the expenditure of costs required for the prevention of pollution, in each business year that includes any day within the period from the Effective Date to March 31, 1981 (excluding the business year that includes the day of dissolution (excluding dissolution due to a merger) and each business year during liquidation), the provisions of that Article govern, with the phrase "from April 1, 1972 to March 31, 1978" in that paragraph deemed to be replaced with "from the first day of the business year that includes March 31, 1978 (referred to as the "transitional business year" in this paragraph) to March 31, 1981", the phrase "1.5/1,000" with "1/1,000", the phrase "3/1,000" with "2/1,000", and the phrase "equivalent amount" with "equivalent amount (if that business year is the transitional business year, the total of the amount equivalent to 1.5/1,000 (or 3/1,000, for a business belonging to the type of business specified by that Cabinet Order) of the amount specified by that Cabinet Order within the period from the first day of that transitional business year to March 31, 1978 and the amount equivalent to 1/1,000 (or 2/1,000, for a business belonging to the type of business specified by that Cabinet Order) of the amount specified by that Cabinet Order within the period from April 1 of that year to the last day of that transitional business year)".
machine translation, not official
**第八項** 旧法第五十七条の三第一項の違約損失補償準備金を積み立てている法人の施行日以後最初に開始する事業年度の直前の事業年度終了の日における同項第二号に規定する違約損失補償準備金の金額（当該直前の事業年度において同項の規定により損金の額に算入された金額を含む。）の益金の額への算入については、政令で定める。
suppl-3531-11/art-15/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15/par-8
The inclusion in gross profit of the amount of the reserve for compensation for losses due to breach of contract prescribed in Article 57-3, paragraph (1), item (ii) of the Former Act (including the amount included in deductible expenses pursuant to the provisions of that paragraph in that immediately preceding business year) as of the end of the business year immediately preceding the first business year commencing on or after the Effective Date, of a corporation that has accumulated the reserve for compensation for losses due to breach of contract under Article 57-3, paragraph (1) of the Former Act, is specified by Cabinet Order.
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### 第十六条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Corporations
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suppl-3531-11/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-16
**第一項** 新法第五十八条の規定は、法人の施行日以後に終了する事業年度分の所得に対する法人税について適用し、法人の施行日前に終了する事業年度分の所得に対する法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度において同条第一項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の三十五」とあるのは「当該事業年度開始の日から昭和五十三年三月三十一日までの期間内の当該収入金額の百分の五十五（次項第三号及び第四号に掲げる取引によるものについては、百分の二十）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の当該収入金額の百分の三十五」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-3531-11/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-16/par-1
The provisions of Article 58 of the New Act apply to corporation tax on income for business years of corporations ending on or after the Effective Date, and with regard to corporation tax on income for business years of corporations ending before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of paragraph (1) of that Article in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in that paragraph in a business year that commenced before the Effective Date and ends on or after the Effective Date, the phrase "35 percent of that revenue" in that paragraph is deemed to be replaced with "55 percent of that revenue within the period from the first day of that business year to March 31, 1978 (for revenue from the transactions listed in items (iii) and (iv) of the following paragraph, 20 percent) and the amount equivalent to 35 percent of that revenue within the period from April 1 of that year to the end of that business year", and the phrase "the total of the amounts equivalent to" with "the total of the amount equivalent to".
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### 第十七条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
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suppl-3531-11/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-17
**第一項** 新法第六十三条の規定は、法人が施行日以後に行う同条第一項に規定する土地の譲渡等に係る法人税について適用し、法人が施行日前に行つた当該土地の譲渡等に係る法人税については、なお従前の例による。この場合において、法人が施行日前に開始し、かつ、施行日以後に終了する事業年度において行う当該土地の譲渡等のうち施行日以後に行うものについては、同条第三項第一号から第六号までの規定の適用を受けようとするものである場合に限り、政令で定めるところにより、同項の規定の適用に代えて旧法第六十三条第三項の規定の例によることができる。
suppl-3531-11/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-17/par-1
The provisions of Article 63 of the New Act apply to corporation tax on a transfer, etc. of land prescribed in paragraph (1) of that Article that a corporation carries out on or after the Effective Date, and with regard to corporation tax on such a transfer, etc. of land that a corporation carried out before the Effective Date, the provisions then in force continue to govern. In this case, with regard to any such transfer, etc. of land carried out on or after the Effective Date, out of those a corporation carries out in a business year that commenced before the Effective Date and ends on or after the Effective Date, the corporation may, only if it is a transfer for which the corporation seeks the application of the provisions of paragraph (3), items (i) through (vi) of that Article, and as specified by Cabinet Order, follow the provisions of Article 63, paragraph (3) of the Former Act in lieu of the application of the provisions of that paragraph.
machine translation, not official
**第二項** 新法第六十三条第六項第二号の規定は、法人が施行日以後に終了する各事業年度において新法第六十六条の五の規定の適用を受ける場合の法人税の額の計算について適用する。
suppl-3531-11/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-17/par-2
The provisions of Article 63, paragraph (6), item (ii) of the New Act apply to the calculation of the amount of corporation tax in the case where a corporation receives the application of the provisions of Article 66-5 of the New Act in each business year ending on or after the Effective Date.
machine translation, not official
**第三項** 法人が昭和五十三年一月一日前に行つた旧法第六十五条の四第一項に規定する土地等の譲渡で同項第三号に掲げる場合に該当するものに係る法人税については、なお従前の例による。
suppl-3531-11/art-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-17/par-3
With regard to corporation tax on a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act that a corporation carried out before January 1, 1978 and that falls under the case listed in item (iii) of that paragraph, the provisions then in force continue to govern.
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### 第十八条（合併の場合の課税の特例に関する経過措置等） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Mergers, etc.
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suppl-3531-11/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18
**第一項** 旧法第六十六条第一項第一号ロに規定する法人が施行日前に同項に規定する承認を受けて合併をした場合における法人税については、なお従前の例による。
suppl-3531-11/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-1
With regard to corporation tax in the case where a corporation prescribed in Article 66, paragraph (1), item (i), (b) of the Former Act carried out a merger before the Effective Date after receiving the approval prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法第六十六条第一項第三号の農業協同組合で施行日前に農業協同組合合併助成法附則第二項の規定により同号に規定する認定を求めたもの又は同条第一項第六号の漁業協同組合で施行日前に漁業協同組合合併助成法附則第二項の規定により同号に規定する認定を求めたものが、同条第一項第三号又は第六号に規定する認定を受けて合併をした場合における法人税については、なお従前の例による。
suppl-3531-11/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-2
With regard to corporation tax in the case where an agricultural cooperative under Article 66, paragraph (1), item (iii) of the Former Act that sought, before the Effective Date, the certification prescribed in that item pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives, or a fishery cooperative under paragraph (1), item (vi) of that Article that sought, before the Effective Date, the certification prescribed in that item pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives, carries out a merger after receiving the certification prescribed in paragraph (1), item (iii) or (vi) of that Article, the provisions then in force continue to govern.
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**第三項** 旧法第六十六条第一項第四号の森林組合で施行日前に同号に規定する認定を受けたものが合併をした場合における法人税については、なお従前の例による。
suppl-3531-11/art-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-3
With regard to corporation tax in the case where a forestry cooperative under Article 66, paragraph (1), item (iv) of the Former Act that received, before the Effective Date, the certification prescribed in that item carries out a merger, the provisions then in force continue to govern.
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**第四項** 青色申告書を提出する漁業協同組合で政令で定めるものが施行日から昭和六十年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、施行日以後に当該認定を受けて合併をする場合における法人税については、旧法第六十六条及び第六十六条の二の規定は、なおその効力を有する。この場合において、旧法第六十六条第一項第六号中「漁業協同組合で」とあるのは、「漁業協同組合のうち昭和五十三年改正法附則第十八条第四項に規定する政令で定めるもので」とする。
suppl-3531-11/art-18/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-4
With regard to corporation tax in the case where a fishery cooperative that files a blue return and is specified by Cabinet Order seeks, during the period from the Effective Date to March 31, 1985, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the Effective Date, the provisions of Articles 66 and 66-2 of the Former Act remain in force. In this case, the phrase "a fishery cooperative that" in Article 66, paragraph (1), item (vi) of the Former Act is deemed to be replaced with "a fishery cooperative, among those specified by Cabinet Order as prescribed in Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act, that".
machine translation, not official
**第五項** 前項の規定の適用がある場合における新法第六十一条の規定の適用については、同条第一項中「認定」とあるのは「認定（昭和五十三年改正法附則第十八条第四項の規定によりその効力を有するものとされる昭和五十三年改正法第一条の規定による改正前の租税特別措置法第六十六条第一項第六号に規定する認定を含む。）」と、新法第六十三条第一項第四号中「第六十六条第一項」とあるのは「第六十六条第一項（昭和五十三年改正法附則第十八条第四項を含む。）」とする。
suppl-3531-11/art-18/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-5
With regard to the application of the provisions of Article 61 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "certification" in paragraph (1) of that Article is deemed to be replaced with "certification (including the certification prescribed in Article 66, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the 1978 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act)", and the phrase "Article 66, paragraph (1)" in Article 63, paragraph (1), item (iv) of the New Act is deemed to be replaced with "Article 66, paragraph (1) (including Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act)".
machine translation, not official
**第六項** 第四項の規定の適用がある場合における昭和五十五年新法第六十一条及び第六十三条の規定の適用については、昭和五十五年新法第六十一条第一項中「二千五百万円を超える事業年度」とあるのは「二千五百万円を超える事業年度（当該法人が昭和五十三年改正法附則第十八条第四項の規定によりなおその効力を有するものとされる昭和五十三年改正法第一条の規定による改正前の租税特別措置法第六十六条第一項第六号に規定する認定を受けて同項に規定する合併をした合併法人に該当する場合の当該合併の日を含む事業年度開始の日以後五年以内に終了する各事業年度に該当する事業年度を除く。）」と、昭和五十五年新法第六十三条第一項第四号中「合併により」とあるのは「合併（昭和五十三年改正法附則第十八条第四項の規定の適用を受けるものを除く。）により」とする。
suppl-3531-11/art-18/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-6
With regard to the application of the provisions of Articles 61 and 63 of the Act on Special Measures Concerning Taxation as Amended in 1980 in the case where the provisions of paragraph (4) apply, the phrase "business year exceeding 25 million yen" in Article 61, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "business year exceeding 25 million yen (excluding a business year that falls under any business year ending within five years from the first day of the business year that includes the date of the merger, in the case where that corporation falls under a merging corporation that, after receiving the certification prescribed in Article 66, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the 1978 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act, carried out the merger prescribed in that paragraph)", and the phrase "by a merger" in Article 63, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "by a merger (excluding one to which the provisions of Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act apply)".
machine translation, not official
**第七項** 青色申告書を提出する農業協同組合（清算中のものを除く。以下この項において同じ。）が昭和五十五年法律第五号の施行の日から昭和五十七年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和五十五年法律第五号の施行の日以後に当該認定を受けて合併をする場合における法人税については、昭和五十五年旧法第六十六条及び第六十六条の二の規定の例による。青色申告書を提出する農業協同組合が昭和六十一年法律第十号の施行の日から平成四年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十一年法律第十号の施行の日以後に当該認定を受けて合併をする場合及び平成四年法律第五十七号の施行の日から平成十三年三月三十一日までの間に農業協同組合合併助成法第二条第一項の規定により同法第四条第二項の認定を求め、平成四年法律第五十七号の施行の日以後に当該認定を受けて合併をする場合（平成十三年三月三十一日までに当該合併をする場合に限る。）、青色申告書を提出する森林組合（清算中のものを除く。以下この条において同じ。）が昭和六十二年法律第七十六号の施行の日から平成十三年三月三十一日までの間に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、昭和六十二年法律第七十六号の施行の日以後に当該認定を受けて合併をする場合（平成十三年三月三十一日までに当該合併をする場合に限る。）並びに青色申告書を提出する漁業協同組合（清算中のものを除く。以下この条において同じ。）が昭和六十三年法律第十五号の施行の日から平成五年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十三年法律第十五号の施行の日以後に当該認定を受けて合併をする場合及び平成五年法律第二十四号の施行の日から平成十三年三月三十一日までの間に漁業協同組合合併促進法第二条の規定により同法第四条第二項の認定を求め、平成五年法律第二十四号の施行の日以後に当該認定を受けて合併をする場合（平成十三年三月三十一日までに当該合併をする場合に限る。）における法人税についても、同様とする。
suppl-3531-11/art-18/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-7
With regard to corporation tax in the case where an agricultural cooperative that files a blue return (excluding one in liquidation; the same applies hereinafter in this paragraph) seeks, during the period from the effective date of Act No. 5 of 1980 to March 31, 1982, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 5 of 1980, the provisions of Articles 66 and 66-2 of the Act on Special Measures Concerning Taxation Before the 1980 Amendment govern. The same applies to corporation tax in the case where an agricultural cooperative that files a blue return seeks, during the period from the effective date of Act No. 10 of 1986 to March 31, 1992, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 10 of 1986, and in the case where it seeks, during the period from the effective date of Act No. 57 of 1992 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 57 of 1992 (limited to the case where it carries out that merger by March 31, 2001), in the case where a forestry cooperative that files a blue return (excluding one in liquidation; the same applies hereinafter in this Article) seeks, during the period from the effective date of Act No. 76 of 1987 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 76 of 1987 (limited to the case where it carries out that merger by March 31, 2001), and in the case where a fishery cooperative that files a blue return (excluding one in liquidation; the same applies hereinafter in this Article) seeks, during the period from the effective date of Act No. 15 of 1988 to March 31, 1993, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 15 of 1988, and in the case where it seeks, during the period from the effective date of Act No. 24 of 1993 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 24 of 1993 (limited to the case where it carries out that merger by March 31, 2001).
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**第八項** 前項前段の規定の適用がある場合における昭和五十五年改正法による改正後の租税特別措置法第六十一条及び第六十三条の規定の適用については、同法第六十一条第一項中「超える事業年度」とあるのは「超える事業年度（当該法人が租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。第六十三条第一項第四号において「昭和五十三年改正法」という。）附則第十八条第七項の規定によりその例によることとされる租税特別措置法の一部を改正する法律（昭和五十五年法律第九号）による改正前の租税特別措置法（第六十三条第一項第四号において「昭和五十五年旧法」という。）第六十六条第一項第一号に規定する認定を受けて同項に規定する合併をした合併法人に該当する場合の当該合併の日を含む事業年度開始の日以後五年以内に終了する各事業年度に該当する事業年度を除く。）」と、同法第六十三条第一項第四号中「合併により」とあるのは「合併（昭和五十三年改正法附則第十八条第七項の規定によりその例によることとされる昭和五十五年旧法第六十六条第一項の規定の適用を受けるものを除く。）により」とする。前項後段の規定の適用がある場合並びに青色申告書を提出する農業協同組合が平成四年法律第五十七号の施行の日から平成十三年三月三十一日までの間に農業協同組合合併助成法第二条第一項の規定により同法第四条第二項の認定を求め、当該認定を受けて同年四月一日から平成十四年三月三十一日までの間に合併をする場合、青色申告書を提出する森林組合が昭和六十二年法律第七十六号の施行の日から平成十四年三月三十一日までの間に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、当該認定を受けて平成十三年四月一日以後に合併をする場合及び青色申告書を提出する漁業協同組合が平成五年法律第二十四号の施行の日から平成十五年三月三十一日までの間に漁業協同組合合併促進法第二条の規定により同法第四条第二項の認定を求め、当該認定を受けて平成十三年四月一日以後に合併をする場合における租税特別措置法等の一部を改正する法律（平成十年法律第二十三号。次項において「平成十年改正法」という。）第一条の規定による改正後の租税特別措置法第六十一条の規定の適用についても、同様とする。
suppl-3531-11/art-18/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-8
With regard to the application of the provisions of Articles 61 and 63 of the Act on Special Measures Concerning Taxation as amended by the 1980 Amendment Act in the case where the provisions of the first sentence of the preceding paragraph apply, the phrase "business year exceeding" in Article 61, paragraph (1) of that Act is deemed to be replaced with "business year exceeding (excluding a business year that falls under any business year ending within five years from the first day of the business year that includes the date of the merger, in the case where that corporation falls under a merging corporation that, after receiving the certification prescribed in Article 66, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980) (referred to as the "Act on Special Measures Concerning Taxation Before the 1980 Amendment" in Article 63, paragraph (1), item (iv)), which governs pursuant to the provisions of Article 18, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in Article 63, paragraph (1), item (iv)), carried out the merger prescribed in that paragraph)", and the phrase "by a merger" in Article 63, paragraph (1), item (iv) of that Act is deemed to be replaced with "by a merger (excluding one to which the provisions of Article 66, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 1980 Amendment, which govern pursuant to the provisions of Article 18, paragraph (7) of the Supplementary Provisions of the 1978 Amendment Act, apply)". The same applies to the application of the provisions of Article 61 of the Act on Special Measures Concerning Taxation as amended by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998; referred to as the "1998 Amendment Act" in the following paragraph) in the case where the provisions of the second sentence of the preceding paragraph apply, and in the case where an agricultural cooperative that files a blue return seeks, during the period from the effective date of Act No. 57 of 1992 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and, after receiving that certification, carries out a merger during the period from April 1 of that year to March 31, 2002, in the case where a forestry cooperative that files a blue return seeks, during the period from the effective date of Act No. 76 of 1987 to March 31, 2002, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after April 1, 2001, and in the case where a fishery cooperative that files a blue return seeks, during the period from the effective date of Act No. 24 of 1993 to March 31, 2003, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after April 1, 2001.
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**第九項** 前項に定めるもののほか、第七項後段の規定の適用がある場合並びに青色申告書を提出する農業協同組合が平成四年法律第五十七号の施行の日から平成十三年三月三十一日までの間に農業協同組合合併助成法第二条第一項の規定により同法第四条第二項の認定を求め、当該認定を受けて同年四月一日から平成十四年三月三十一日までの間に合併をする場合、青色申告書を提出する森林組合が昭和六十二年法律第七十六号の施行の日から平成十四年三月三十一日までの間に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、当該認定を受けて平成十三年四月一日以後に合併をする場合及び青色申告書を提出する漁業協同組合が平成五年法律第二十四号の施行の日から平成十五年三月三十一日までの間に漁業協同組合合併促進法第二条の規定により同法第四条第二項の認定を求め、当該認定を受けて平成十三年四月一日以後に合併をする場合における平成十年改正法第一条の規定による改正後の租税特別措置法第六十一条の規定の適用については、同条第一項中「各事業年度（当該法人の設立の日（合併により設立された法人にあつては、各被合併法人の設立の日のうち最も早い日）以後五年を経過する日を含む事業年度後の各事業年度については、当該各事業年度終了の日における出資総額が一億円以下である場合における当該各事業年度に限る。）」とあるのは、「各事業年度」とする。
suppl-3531-11/art-18/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-9
Beyond what is provided for in the preceding paragraph, with regard to the application of the provisions of Article 61 of the Act on Special Measures Concerning Taxation as amended by Article 1 of the 1998 Amendment Act in the case where the provisions of the second sentence of paragraph (7) apply, and in the case where an agricultural cooperative that files a blue return seeks, during the period from the effective date of Act No. 57 of 1992 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and, after receiving that certification, carries out a merger during the period from April 1 of that year to March 31, 2002, in the case where a forestry cooperative that files a blue return seeks, during the period from the effective date of Act No. 76 of 1987 to March 31, 2002, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after April 1, 2001, and in the case where a fishery cooperative that files a blue return seeks, during the period from the effective date of Act No. 24 of 1993 to March 31, 2003, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after April 1, 2001, the phrase "each business year (with regard to each business year after the business year that includes the day on which five years have elapsed from the date of establishment of that corporation (or, for a corporation established by a merger, the earliest of the dates of establishment of the respective merged corporations), limited to each such business year in which the total amount of capital contributions as of the end of that business year is 100 million yen or less)" in paragraph (1) of that Article is deemed to be replaced with "each business year".
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### 第十九条（特定の基金に対する負担金等の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds
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suppl-3531-11/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-19
**第一項** 新法第六十六条の十二第一項第二号の規定は、法人が施行日以後に支出する同号に規定する掛金について適用する。
suppl-3531-11/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-19/par-1
The provisions of Article 66-12, paragraph (1), item (ii) of the New Act apply to the premiums prescribed in that item that a corporation pays on or after the Effective Date.
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### 第二十条（利付外貨債の発行差金の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Issue Discounts on Interest-Bearing Foreign Currency Bonds
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suppl-3531-11/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-20
**第一項** 新法第六十八条の規定は、外国法人が施行日以後に発行される同条に規定する利付外貨債につき支払を受ける同条に規定する発行差金について適用し、外国法人が施行日前に発行された旧法第六十八条に規定する利付外貨債につき支払を受ける同条に規定する発行差金については、なお従前の例による。
suppl-3531-11/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-20/par-1
The provisions of Article 68 of the New Act apply to issue discounts prescribed in that Article that a foreign corporation receives with respect to interest-bearing foreign currency bonds prescribed in that Article that are issued on or after the Effective Date, and with regard to issue discounts prescribed in Article 68 of the Former Act that a foreign corporation receives with respect to interest-bearing foreign currency bonds prescribed in that Article that were issued before the Effective Date, the provisions then in force continue to govern.
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### 第二十一条（認定中小企業者の欠損金の繰戻しによる還付の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Refund by Carry-Back of Losses of Certified Small and Medium Sized Enterprises
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suppl-3531-11/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-21
**第一項** 新法第六十八条の二に規定する内国法人の昭和五十二年六月一日から施行日以後一月を経過する日までの間に終了する事業年度において生じた法人税法第二条第二十号に規定する欠損金額に係る新法第六十八条の二の規定により読み替えられた法人税法第八十一条第一項の規定による法人税の還付の請求については、同項の規定にかかわらず、施行日から四月を経過する日までに当該還付の請求をすることができる。
suppl-3531-11/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-21/par-1
With regard to a claim for a refund of corporation tax under Article 81, paragraph (1) of the Corporation Tax Act, as read with the replacement of terms pursuant to the provisions of Article 68-2 of the New Act, relating to the amount of loss prescribed in Article 2, item (xx) of the Corporation Tax Act incurred in a business year, ending during the period from June 1, 1977 to the day on which one month has elapsed from the Effective Date, of a domestic corporation prescribed in Article 68-2 of the New Act, notwithstanding the provisions of that paragraph, the claim for a refund may be made by the day on which four months have elapsed from the Effective Date.
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**第二項** 前項の場合において、同項に規定する内国法人が、同項の欠損金額につき、既に法人税法第八十一条第一項の規定による法人税の還付の請求をしているときは、当該還付の請求がなかつたものとみなして、前項の規定を適用することができる。
suppl-3531-11/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-21/par-2
In the case referred to in the preceding paragraph, if the domestic corporation prescribed in that paragraph has already made a claim for a refund of corporation tax under Article 81, paragraph (1) of the Corporation Tax Act with regard to the amount of loss referred to in that paragraph, the provisions of the preceding paragraph may be applied by deeming that claim for a refund not to have been made.
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**第三項** 前項の規定に該当する内国法人で第一項の規定の適用を受けるものが、前項に規定する還付の請求に基づく還付金の還付を受けている場合には、当該還付金は、第一項に規定する還付の請求に基づく還付金の内払とみなす。
suppl-3531-11/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-21/par-3
If a domestic corporation that falls under the provisions of the preceding paragraph and receives the application of the provisions of paragraph (1) has received a refund based on the claim for a refund prescribed in the preceding paragraph, that refund is deemed to be a partial payment of the refund based on the claim for a refund prescribed in paragraph (1).
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### 第二十二条（贈与税及び相続税に関する経過措置） — Transitional Measures Concerning Gift Tax and Inheritance Tax
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suppl-3531-11/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-22
**第一項** 新法第七十条の四第三項、第四項及び第十九項の規定は、施行日以後に同条第一項本文の規定の適用を受ける同項の農地等につき同条第三項に規定する使用貸借による権利の設定がされる場合における当該農地等に係る贈与税について適用し、施行日前に旧法第七十条の四第一項本文の規定の適用を受ける同項の農地等につき同項第一号に規定する使用貸借による権利の設定がされた場合における当該農地等に係る贈与税については、なお従前の例による。
suppl-3531-11/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-22/par-1
The provisions of Article 70-4, paragraphs (3), (4) and (19) of the New Act apply to gift tax on farmland, etc. in the case where, on or after the Effective Date, a right based on a loan for use prescribed in paragraph (3) of that Article is created on the farmland, etc. referred to in paragraph (1) of that Article to which the provisions of the main clause of that paragraph apply, and with regard to gift tax on farmland, etc. in the case where, before the Effective Date, a right based on a loan for use prescribed in item (i) of Article 70-4, paragraph (1) of the Former Act was created on the farmland, etc. referred to in that paragraph to which the provisions of the main clause of that paragraph applied, the provisions then in force continue to govern.
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**第二項** 新法第七十条の六第八項の規定は、施行日以後に新法第七十条の五第一項の規定により相続又は遺贈により取得されたものとみなされる新法第七十条の六第一項に規定する農地、採草放牧地又は準農地（以下この項において「農地等」という。）の取得をした同条第一項の農業相続人に係る相続又は遺贈に係る相続税について適用し、施行日前に旧法第七十条の五第一項の規定により相続又は遺贈により取得されたものとみなされた当該農地等の取得をした旧法第七十条の六第一項の農業相続人に係る相続又は遺贈に係る相続税については、なお従前の例による。
suppl-3531-11/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-22/par-2
The provisions of Article 70-6, paragraph (8) of the New Act apply to inheritance tax on inheritance or bequest relating to a farming heir referred to in Article 70-6, paragraph (1) of the New Act who, on or after the Effective Date, has acquired farmland, pasture land or quasi-farmland prescribed in paragraph (1) of that Article (referred to as "farmland, etc." in this paragraph) that is deemed to have been acquired by inheritance or bequest pursuant to the provisions of Article 70-5, paragraph (1) of the New Act, and with regard to inheritance tax on inheritance or bequest relating to a farming heir referred to in Article 70-6, paragraph (1) of the Former Act who, before the Effective Date, acquired such farmland, etc. that was deemed to have been acquired by inheritance or bequest pursuant to the provisions of Article 70-5, paragraph (1) of the Former Act, the provisions then in force continue to govern.
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### 第二十三条（登録免許税の特例に関する経過措置等） — Transitional Measures Concerning Special Provisions on Registration and License Tax, etc.
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suppl-3531-11/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23
**第一項** 新法第七十五条の二の規定は、同条に規定する公的医療機関の開設者又は社会福祉法人が施行日以後に新築し、又は取得する同条の規定に該当する家屋の所有権の保存又は移転の登記に係る登録免許税について適用し、これらの者が施行日前に新築し、又は取得した当該家屋についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3531-11/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-1
The provisions of Article 75-2 of the New Act apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house falling under the provisions of that Article that a founder of a public medical institution or a social welfare corporation prescribed in that Article newly builds or acquires on or after the Effective Date, and with regard to registration and license tax on these registrations for such a house that those persons newly built or acquired before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第七十六条第一項及び第三項の規定は、施行日以後に行われるこれらの規定に規定する売渡し又は譲与を受けた土地の所有権の保存又は移転の登記に係る登録免許税について適用し、施行日前に行われた旧法第七十六条第一項及び第三項に規定する売渡し又は譲与を受けた土地についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3531-11/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-2
The provisions of Article 76, paragraphs (1) and (3) of the New Act apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land received by sale or by gratuitous transfer as prescribed in those provisions on or after the Effective Date, and with regard to registration and license tax on these registrations for land received by sale or by gratuitous transfer as prescribed in Article 76, paragraphs (1) and (3) of the Former Act before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第七十七条の規定は、施行日以後に行われる交換により取得する同条の規定に該当する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に行われた交換により取得した旧法第七十七条の規定に該当する土地についての当該登記に係る登録免許税については、なお従前の例による。
suppl-3531-11/art-23/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-3
The provisions of Article 77 of the New Act apply to registration and license tax on the registration of transfer of ownership of land falling under the provisions of that Article that is acquired through an exchange carried out on or after the Effective Date, and with regard to registration and license tax on that registration for land falling under the provisions of Article 77 of the Former Act that was acquired through an exchange carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 新法第七十七条の三の規定は、同条に規定する法人が施行日以後に買入れ又は借受けをする同条の規定に該当する土地の所有権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、当該法人が施行日前に買入れ又は借受けをした当該土地についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3531-11/art-23/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-4
The provisions of Article 77-3 of the New Act apply to registration and license tax on the registration of transfer or creation of ownership or a right of lease of land falling under the provisions of that Article that a corporation prescribed in that Article purchases or borrows on or after the Effective Date, and with regard to registration and license tax on these registrations for such land that the corporation purchased or borrowed before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第五項** 新法第七十七条の四の規定中準農地に係る部分は、施行日以後に受ける同条第一項に規定する準農地の所有権の移転の登記に係る登録免許税について適用する。この場合において、当該準農地の取得が施行日前にされた同項に規定する協議、調停若しくはあつせん又は同条第二項に規定する公告に係るものであるときにおける同条の規定の適用については、同条第一項中「当該勧告、調停又はあつせんがあつた日」とあるのは「昭和五十三年改正法の施行の日」と、同条第二項中「当該交換分合に係る同法第十三条の二第二項に規定する交換分合計画の同法第十三条の四において準用する土地改良法第九十九条第十二項の規定による公告があつた日」とあるのは「昭和五十三年改正法の施行の日」とする。
suppl-3531-11/art-23/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-5
The part of the provisions of Article 77-4 of the New Act that concerns quasi-farmland applies to registration and license tax on the registration of transfer of ownership of quasi-farmland prescribed in paragraph (1) of that Article that is received on or after the Effective Date. In this case, with regard to the application of the provisions of that Article in the case where the acquisition of that quasi-farmland relates to the consultation, conciliation or mediation prescribed in paragraph (1) of that Article, or the public notice prescribed in paragraph (2) of that Article, carried out before the Effective Date, the phrase "the date on which that recommendation, conciliation or mediation was made" in paragraph (1) of that Article is deemed to be replaced with "the Effective Date of the 1978 Amendment Act", and the phrase "the date on which the public notice was given, pursuant to the provisions of Article 99, paragraph (12) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 13-4 of that Act, of the exchange and consolidation plan prescribed in Article 13-2, paragraph (2) of that Act relating to that exchange and consolidation" in paragraph (2) of that Article is deemed to be replaced with "the Effective Date of the 1978 Amendment Act".
machine translation, not official
**第六項** 新法第七十七条の七の規定は、施行日以後に同条に規定する農林漁業者又は団体に対して行われる同条の規定に該当する貸付けに係る債権を担保するために受ける抵当権の設定の登記に係る登録免許税について適用し、施行日前にこれらの者に対して行われた当該貸付けに係る債権を担保するために受ける抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-3531-11/art-23/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-6
The provisions of Article 77-7 of the New Act apply to registration and license tax on the registration of creation of a mortgage received to secure a claim relating to a loan falling under the provisions of that Article that is made on or after the Effective Date to a person engaged in agriculture, forestry or fisheries or an organization prescribed in that Article, and with regard to registration and license tax on the registration of creation of a mortgage received to secure a claim relating to such a loan made to those persons before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第七項** 新法第七十八条の三第一項の規定中土地に係る部分は、施行日以後に同項に規定する事業協同組合等が取得する同項に規定する土地を当該事業協同組合等の組合員又は所属員たる同項に規定する中小企業者が当該事業協同組合等から取得する場合における当該土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に当該事業協同組合等が取得した当該土地を当該中小企業者が当該事業協同組合等から取得する場合における当該土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3531-11/art-23/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-7
The part of the provisions of Article 78-3, paragraph (1) of the New Act that concerns land applies to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph that a business cooperative, etc. prescribed in that paragraph acquires on or after the Effective Date, in the case where a small and medium sized enterprise prescribed in that paragraph that is a member or affiliated member of that business cooperative, etc. acquires that land from that business cooperative, etc., and with regard to registration and license tax on the registration of transfer of ownership of such land that the business cooperative, etc. acquired before the Effective Date, in the case where that small and medium sized enterprise acquires that land from that business cooperative, etc., the provisions then in force continue to govern.
machine translation, not official
**第八項** 新法第七十八条の三第一項の規定中建物に係る部分は、前項の中小企業者が施行日以後に受ける同条第一項に規定する建物の所有権の移転の登記に係る登録免許税について適用する。この場合において、当該中小企業者が施行日前に取得した当該建物について受ける所有権の移転の登記に係る登録免許税に対する同項の規定の適用については、同項の規定にかかわらず、政令で定めるところによる。
suppl-3531-11/art-23/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-8
The part of the provisions of Article 78-3, paragraph (1) of the New Act that concerns buildings applies to registration and license tax on the registration of transfer of ownership of a building prescribed in paragraph (1) of that Article that the small and medium sized enterprise referred to in the preceding paragraph receives on or after the Effective Date. In this case, with regard to the application of the provisions of that paragraph to registration and license tax on the registration of transfer of ownership received for such a building that the small and medium sized enterprise acquired before the Effective Date, notwithstanding the provisions of that paragraph, the provisions specified by Cabinet Order govern.
machine translation, not official
**第九項** 新法第七十八条の四第三項第四号の規定は、同号に掲げる中央会が施行日以後に受ける同号に掲げる事業に係る債権を担保するための抵当権の設定の登記又は登録に係る登録免許税について適用する。
suppl-3531-11/art-23/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-9
The provisions of Article 78-4, paragraph (3), item (iv) of the New Act apply to registration and license tax on the registration or recording of the creation of a mortgage to secure a claim relating to the business listed in that item that the central federation listed in that item receives on or after the Effective Date.
machine translation, not official
**第十項** 新法第八十一条第三号の規定は、施行日以後にされる同条に規定する勧告若しくは指示又は認定若しくは承認に係る同号に掲げる事項につき受ける登記に係る登録免許税について適用し、施行日前にされたこれらの勧告若しくは指示又は認定若しくは承認に係る当該事項についての登記に係る登録免許税については、なお従前の例による。
suppl-3531-11/art-23/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-10
The provisions of Article 81, item (iii) of the New Act apply to registration and license tax on registration received for the matters listed in that item relating to a recommendation or instruction, or a certification or approval, prescribed in that Article that is given on or after the Effective Date, and with regard to registration and license tax on registration for those matters relating to such a recommendation or instruction, or certification or approval, given before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十一項** 旧法第八十一条の二第一項の農業協同組合で施行日前に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求めたもの又は同条第一項の漁業協同組合で施行日前に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求めたものが、それぞれこれらの認定を受けて合併をした場合における同条第一項に規定する登記に係る登録免許税については、なお従前の例による。
suppl-3531-11/art-23/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-11
With regard to registration and license tax on the registration prescribed in Article 81-2, paragraph (1) of the Former Act in the case where an agricultural cooperative under paragraph (1) of that Article that sought, before the Effective Date, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act, or a fishery cooperative under paragraph (1) of that Article that sought, before the Effective Date, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act, carries out a merger after receiving the respective certification, the provisions then in force continue to govern.
machine translation, not official
**第十二項** 旧法第八十一条の二第一項の森林組合で施行日前に森林組合合併助成法（昭和三十八年法律第五十六号）第四条第二項の認定を受けたものが合併をした場合における旧法第八十一条の二第一項に規定する登記に係る登録免許税については、なお従前の例による。
suppl-3531-11/art-23/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-12
With regard to registration and license tax on the registration prescribed in Article 81-2, paragraph (1) of the Former Act in the case where a forestry cooperative under Article 81-2, paragraph (1) of the Former Act that received, before the Effective Date, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963) carries out a merger, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 漁業協同組合で政令で定めるものが施行日から昭和六十年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、施行日以後に当該認定を受けて合併をする場合における旧法第八十一条の二第一項に規定する登記に係る登録免許税については、同項の規定は、なおその効力を有する。この場合において、同項中「又は漁業協同組合が」とあるのは「又は漁業協同組合のうち昭和五十三年改正法附則第二十三条第十三項に規定する政令で定めるものが」と、「千分の一」とあるのは「千分の一（当該漁業協同組合が、租税特別措置法の一部を改正する法律（昭和五十五年法律第九号）の施行の日以後に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、当該認定を受けて合併した場合には、千分の二）」とする。
suppl-3531-11/art-23/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-13
With regard to registration and license tax on the registration prescribed in Article 81-2, paragraph (1) of the Former Act in the case where a fishery cooperative specified by Cabinet Order seeks, during the period from the Effective Date to March 31, 1985, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the Effective Date, the provisions of that paragraph remain in force. In this case, the phrase "or a fishery cooperative" in that paragraph is deemed to be replaced with "or a fishery cooperative, among those specified by Cabinet Order as prescribed in Article 23, paragraph (13) of the Supplementary Provisions of the 1978 Amendment Act,", and the phrase "1/1,000" is deemed to be replaced with "1/1,000 (or 2/1,000, if that fishery cooperative, on or after the Effective Date of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980), sought the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carried out a merger)".
machine translation, not official
**第十四項** 新法第八十二条第一号及び第八十四条の規定は、施行日以後に行われるこれらの規定に規定する資本の増加について受ける登記に係る登録免許税について適用し、施行日前に行われた旧法第八十二条第一号及び第八十四条に規定する資本の増加について受ける登記に係る登録免許税については、なお従前の例による。
suppl-3531-11/art-23/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-14
The provisions of Article 82, item (i) and Article 84 of the New Act apply to registration and license tax on registration received for an increase in capital prescribed in those provisions that is carried out on or after the Effective Date, and with regard to registration and license tax on registration received for an increase in capital prescribed in Article 82, item (i) and Article 84 of the Former Act that was carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十五項** 農業協同組合が昭和五十五年法律第五号の施行の日から昭和五十七年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和五十五年法律第五号の施行の日以後に当該認定を受けて合併をする場合における当該合併後存続する農業協同組合又は当該合併により設立した農業協同組合が当該合併により取得する不動産の権利の移転の登記に係る登録免許税については、昭和五十五年改正法による改正後の租税特別措置法第八十一条の二第一項の規定の例による。
suppl-3531-11/art-23/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-15
With regard to registration and license tax on the registration of transfer of rights to real property that an agricultural cooperative surviving a merger, or an agricultural cooperative established by a merger, acquires through that merger, in the case where an agricultural cooperative seeks, during the period from the effective date of Act No. 5 of 1980 to March 31, 1982, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 5 of 1980, the provisions of Article 81-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the 1980 Amendment Act govern.
machine translation, not official
**第十六項** 農業協同組合が昭和六十一年法律第十号の施行の日から平成四年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十一年法律第十号の施行の日以後に当該認定を受けて合併をする場合若しくは平成四年法律第五十七号の施行の日から平成十三年三月三十一日までの間に農業協同組合合併助成法第二条第一項の規定により同法第四条第二項の認定を求め、平成四年法律第五十七号の施行の日以後に当該認定を受けて合併をする場合における当該合併後存続する農業協同組合若しくは当該合併により設立した農業協同組合が当該合併により取得する不動産の権利、森林組合が昭和六十二年法律第七十六号の施行の日から平成十四年三月三十一日までの間に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、昭和六十二年法律第七十六号の施行の日以後に当該認定を受けて合併をする場合における当該合併後存続する森林組合若しくは当該合併により設立した森林組合が当該合併により取得する不動産の権利又は漁業協同組合が昭和六十三年法律第十五号の施行の日から平成五年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十三年法律第十五号の施行の日以後に当該認定を受けて合併をする場合若しくは平成五年法律第二十四号の施行の日から平成十五年三月三十一日までの間に漁業協同組合合併促進法第二条の規定により同法第四条第二項の認定を求め、平成五年法律第二十四号の施行の日以後に当該認定を受けて合併をする場合における当該合併後存続する漁業協同組合若しくは当該合併により設立した漁業協同組合が当該合併により取得する不動産若しくは漁船の権利の移転の登記に係る登録免許税については、租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号）による改正前の租税特別措置法第八十一条の二第一項の規定の例による。
suppl-3531-11/art-23/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-16
With regard to registration and license tax on the registration of transfer of rights to real property that an agricultural cooperative surviving a merger, or an agricultural cooperative established by a merger, acquires through that merger, in the case where an agricultural cooperative seeks, during the period from the effective date of Act No. 10 of 1986 to March 31, 1992, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 10 of 1986, or in the case where it seeks, during the period from the effective date of Act No. 57 of 1992 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 57 of 1992, of rights to real property that a forestry cooperative surviving a merger, or a forestry cooperative established by a merger, acquires through that merger, in the case where a forestry cooperative seeks, during the period from the effective date of Act No. 76 of 1987 to March 31, 2002, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 76 of 1987, or of rights to real property or fishing vessels that a fishery cooperative surviving a merger, or a fishery cooperative established by a merger, acquires through that merger, in the case where a fishery cooperative seeks, during the period from the effective date of Act No. 15 of 1988 to March 31, 1993, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 15 of 1988, or in the case where it seeks, during the period from the effective date of Act No. 24 of 1993 to March 31, 2003, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 24 of 1993, the provisions of Article 81-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983) govern.
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**第十七項** 前項の規定により租税特別措置法の一部を改正する法律による改正前の租税特別措置法第八十一条の二第一項の規定の例によることとされる同項に規定する登記の場合における所得税法等の一部を改正する法律第九条の規定による改正後の租税特別措置法第七十一条第二項の規定の適用については、同条中「第八十二条」とあるのは、「第八十二条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号）附則第二十三条第十六項を含む。）」とする。
suppl-3531-11/art-23/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-17
With regard to the application of the provisions of Article 71, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by Article 9 of the Act Partially Amending the Income Tax Act, etc. in the case of the registration prescribed in Article 81-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation, whose provisions govern pursuant to the provisions of the preceding paragraph, the phrase "Article 82" in that Article is deemed to be replaced with "Article 82 (including Article 23, paragraph (16) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978))".
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### 第二十四条（揮発油税及び地方道路税に関する経過措置） — Transitional Measures Concerning Gasoline Tax and Local Road Tax
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suppl-3531-11/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-24
**第一項** 施行日前に旧法第九十条第一項の規定の適用を受けて揮発油の製造場から移出され、又は旧法第九十条の二第一項の承認を受けて保税地域から引き取られた揮発油に係る揮発油税及び地方道路税については、なお従前の例による。
suppl-3531-11/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-24/par-1
With regard to gasoline tax and local road tax on gasoline that was shipped from a gasoline manufacturing site before the Effective Date with the application of the provisions of Article 90, paragraph (1) of the Former Act, or that was taken out of a bonded area before the Effective Date with the approval under Article 90-2, paragraph (1) of the Former Act, the provisions then in force continue to govern.
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### 第二十六条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue
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suppl-3531-11/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-26
**第一項** 前条の規定による改正後の租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律附則第五条の規定は、昭和五十三年分以後の所得税について適用し、昭和五十二年分の所得税については、なお従前の例による。
suppl-3531-11/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-26/par-1
The provisions of Article 5 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue, as amended by the preceding Article, apply to income tax for 1978 and subsequent years, and with regard to income tax for 1977, the provisions then in force continue to govern.
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**第二項** 前条の規定による改正後の租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律附則第十条の規定は、法人の施行日以後に開始する事業年度の法人税について適用し、法人の施行日前に開始した事業年度の法人税については、なお従前の例による。
suppl-3531-11/art-26/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-26/par-2
The provisions of Article 10 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue, as amended by the preceding Article, apply to corporation tax for business years of corporations commencing on or after the Effective Date, and with regard to corporation tax for business years of corporations that commenced before the Effective Date, the provisions then in force continue to govern.
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## 附 則 昭和五三年四月一八日法律第二五号
suppl-3531-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-25 · https://japanlaw.org/l/332AC0000000026/suppl-3531-25
### 第一条（施行期日等） — Effective Date, etc.
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suppl-3531-25/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-25/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-25/art-1
**第一項** この法律は、公布の日から施行し、昭和五十三年六月一日以後に原油の採取場から移出される原油及び保税地域から引き取られる原油等に対する石油税について適用する。
suppl-3531-25/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-25/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-25/art-1/par-1
This Act comes into effect as of the date of promulgation, and applies to the petroleum tax on crude oil shipped from a crude oil extraction site, and on crude oil, etc. taken out of a bonded area, on or after June 1, 1978.
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## 附 則 昭和五三年五月一日法律第三六号
suppl-3531-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-36 · https://japanlaw.org/l/332AC0000000026/suppl-3531-36
### 第一条（施行期日） — Effective Date
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suppl-3531-36/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-36/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-36/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-3531-36/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-36/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-36/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 昭和五三年五月一六日法律第四七号
suppl-3531-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47 · https://japanlaw.org/l/332AC0000000026/suppl-3531-47
### 第一条（施行期日） — Effective Date
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suppl-3531-47/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-47/art-1
**第一項** この法律は、昭和五十三年十月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に掲げる日から施行する。
suppl-3531-47/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-47/art-1/par-1
This Act comes into effect on October 1, 1978; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:
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**一** 第二条の改正規定、第三条の改正規定、第四条の改正規定、第九条の改正規定、第十条の改正規定、第十条の次に二条を加える改正規定（第十条の二に係る部分に限る。）、第十一条の改正規定、第十三条の改正規定、第十五条の改正規定（進学資金を貸し付ける業務に係る部分を除く。）、第十六条第三項の次に二項を加える改正規定（同条第五項に係る部分に限る。）及び附則第二条の改正規定並びに附則第三条から第七条までの規定、附則第八条から第十条までの規定（進学資金を貸し付ける事業に係る部分を除く。）、附則第十三条中租税特別措置法（昭和三十二年法律第二十六号）第二十九条第四項の改正規定及び附則第十四条第一項の規定 公布の日
suppl-3531-47/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-47/art-1/par-1/item-1
the provisions amending Article 2, the provisions amending Article 3, the provisions amending Article 4, the provisions amending Article 9, the provisions amending Article 10, the provisions adding two Articles after Article 10 (limited to the part concerning Article 10-2), the provisions amending Article 11, the provisions amending Article 13, the provisions amending Article 15 (excluding the part concerning the business of lending funds for further education), the provisions adding two paragraphs after Article 16, paragraph (3) (limited to the part concerning paragraph (5) of that Article) and the provisions amending Article 2 of the Supplementary Provisions, as well as the provisions of Articles 3 through 7 of the Supplementary Provisions, the provisions of Articles 8 through 10 of the Supplementary Provisions (excluding the part concerning the undertaking of lending funds for further education), the provisions in Article 13 of the Supplementary Provisions amending Article 29, paragraph (4) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), and the provisions of Article 14, paragraph (1) of the Supplementary Provisions: the date of promulgation.
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### 第十四条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-3531-47/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3531-47/art-14
**第一項** 前条の規定による改正後の租税特別措置法第二十九条第四項の規定は、同項に規定する給与所得者等が附則第一条第一号に掲げる日以後に講ぜられる新法第十条第二項に規定する準ずる措置により受ける経済的利益又は当該措置により支払を受ける金額について適用し、当該給与所得者等が同日前に講ぜられた改正前の勤労者財産形成促進法第十条第一項に規定する準ずる措置により受ける経済的利益又は当該措置により支払を受ける金額については、なお従前の例による。
suppl-3531-47/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-47/art-14/par-1
The provisions of Article 29, paragraph (4) of the Act on Special Measures Concerning Taxation as amended by the preceding Article apply to economic benefits that salary income earners, etc. prescribed in that paragraph receive through the equivalent measures prescribed in Article 10, paragraph (2) of the New Act that are taken on or after the date listed in Article 1, item (i) of the Supplementary Provisions, or to amounts paid to them through those measures, and with regard to economic benefits that those salary income earners, etc. receive through the equivalent measures prescribed in Article 10, paragraph (1) of the Workers' Property Accumulation Promotion Act prior to the amendment that were taken before that date, or amounts paid to them through those measures, the provisions then in force continue to govern.
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**第二項** 前条の規定による改正後の租税特別措置法第二十九条の二（同条に規定する財産形成給付金に係る部分に限る。）の規定は、同条に規定する勤労者がこの法律の施行の日以後に支払を受ける当該財産形成給付金について適用し、当該勤労者が同日前に支払を受けた改正前の租税特別措置法第二十九条の二に規定する財産形成給付金については、なお従前の例による。
suppl-3531-47/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-47/art-14/par-2
The provisions of Article 29-2 of the Act on Special Measures Concerning Taxation as amended by the preceding Article (limited to the part concerning the asset-building benefits prescribed in that Article) apply to the asset-building benefits that workers prescribed in that Article receive on or after the effective date of this Act, and with regard to asset-building benefits prescribed in Article 29-2 of the Act on Special Measures Concerning Taxation prior to the amendment that those workers received before that date, the provisions then in force continue to govern.
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## 附 則 昭和五三年五月一九日法律第五一号
suppl-3531-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-51 · https://japanlaw.org/l/332AC0000000026/suppl-3531-51
**第一項** この法律は、公布の日から施行し、改正後の租税特別措置法第四十一条の十四の規定は、同日以後になされる寄附について適用する。
suppl-3531-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-51/par-1
This Act comes into effect on the date of promulgation, and the provisions of Article 41-14 of the Act on Special Measures Concerning Taxation as amended apply to donations made on or after that date.
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## 附 則 昭和五三年六月二〇日法律第七六号
suppl-3531-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-76 · https://japanlaw.org/l/332AC0000000026/suppl-3531-76
**第一項** この法律は、昭和五十四年四月十六日から施行する。ただし、第一条ノ四第五項の改正規定、第五条第一項の改正規定（「二年」を改める部分を除く。）、第八条の改正規定（「本法又ハ本法ニ基キテ発スル総理府令若ハ都道府県規則」を改める部分に限る。）、第八条ノ二の改正規定及び同条を第八条ノ八とする改正規定、第十条の改正規定、第十一条に二項を加える改正規定、第十二条第二項に後段を加える改正規定、第十五条にただし書を加える改正規定、第十九条の改正規定（「狩猟免許」及び「狩猟免状」を改める部分を除く。）、第二十条の改正規定、第二十条ノ二の改正規定（「本法又ハ本法ニ基キテ発スル総理府令若ハ都道府県規則」を改める部分に限る。）、第二十条ノ四及び第二十条ノ六の改正規定、第二十一条第一項の改正規定（「若ハ其ノ更新、登録」を加える部分を除く。）、第二十二条の改正規定（「第四条第七項」を改める部分のうち第八条ノ三第七項に係る部分及び「狩猟免状」を改める部分を除く。）、第二十二条ノ二本文の改正規定、第二十三条の改正規定（「第十四条第三項」を改める部分を除く。）、第二十四条の改正規定並びに次項、附則第五項から第七項まで、附則第九項（「（許可を受けた者が同条第二項に規定する法人である場合にあつては、同項に規定する従事者証の交付を受けた者）」を加える部分に限る。）、附則第十項及び附則第十二項の規定（以下「改正規定」という。）は、公布の日から起算して三十日を経過した日から施行する。
suppl-3531-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-76/par-1
This Act comes into effect on April 16, 1979; provided, however, that the provisions amending Article 1-4, paragraph (5), the provisions amending Article 5, paragraph (1) (excluding the part amending "two years"), the provisions amending Article 8 (limited to the part amending "this Act or an Order of the Prime Minister's Office or a Prefectural Rule issued under this Act"), the provisions amending Article 8-2 and the provisions renumbering that Article as Article 8-8, the provisions amending Article 10, the provisions adding two paragraphs to Article 11, the provisions adding a second sentence to Article 12, paragraph (2), the provisions adding a proviso to Article 15, the provisions amending Article 19 (excluding the part amending "hunting license" and "hunting license certificate"), the provisions amending Article 20, the provisions amending Article 20-2 (limited to the part amending "this Act or an Order of the Prime Minister's Office or a Prefectural Rule issued under this Act"), the provisions amending Articles 20-4 and 20-6, the provisions amending Article 21, paragraph (1) (excluding the part adding "or its renewal, registration"), the provisions amending Article 22 (excluding, out of the part amending "Article 4, paragraph (7)", the part concerning Article 8-3, paragraph (7), and the part amending "hunting license certificate"), the provisions amending the main clause of Article 22-2, the provisions amending Article 23 (excluding the part amending "Article 14, paragraph (3)"), and the provisions amending Article 24, as well as the provisions of the following paragraph, paragraphs (5) through (7) of the Supplementary Provisions, paragraph (9) of the Supplementary Provisions (limited to the part adding "(or, if the person who has obtained the permission is a corporation prescribed in paragraph (2) of that Article, the person who has been issued the engaged person's certificate prescribed in that paragraph)"), and paragraphs (10) and (12) of the Supplementary Provisions (hereinafter referred to as the "amending provisions") come into effect on the day on which 30 days have elapsed from the date of promulgation.
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## 附 則 昭和五三年七月五日法律第八七号
suppl-3531-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-87 · https://japanlaw.org/l/332AC0000000026/suppl-3531-87
### 第一条（施行期日） — Effective Date
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suppl-3531-87/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-87/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-87/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3531-87/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-87/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-87/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和五四年三月三一日法律第一五号
suppl-3541-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15
### 第一条（施行期日） — Effective Date
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suppl-3541-15/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-1
**第一項** この法律は、昭和五十四年四月一日から施行する。ただし、第十二条の三の次に一条を加える改正規定、第十八条第一項に一号を加える改正規定、第四十五条の二の次に一条を加える改正規定、第五十二条第一項に一号を加える改正規定及び第六十六条の十第一項に一号を加える改正規定は、産地中小企業対策臨時措置法（昭和五十四年法律第五十三号）の施行の日から施行する。
suppl-3541-15/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-1/par-1
This Act comes into effect on April 1, 1979; provided, however, that the provisions adding one Article after Article 12-3, the provisions adding one item to Article 18, paragraph (1), the provisions adding one Article after Article 45-2, the provisions adding one item to Article 52, paragraph (1), and the provisions adding one item to Article 66-10, paragraph (1) come into effect on the effective date of the Act on Temporary Measures for Small and Medium Sized Enterprises in Production Areas (Act No. 53 of 1979).
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### 第二条（所得税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3541-15/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和五十四年分以後の所得税について適用し、昭和五十三年分以前の所得税については、なお従前の例による。
suppl-3541-15/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-2/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1979 and subsequent years, and with regard to income tax for 1978 and earlier years, the provisions then in force continue to govern.
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### 第三条（特殊の外貨借入金等の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Interest on Special Foreign Currency Borrowings, etc.
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suppl-3541-15/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-3
**第一項** 新法第七条の二の規定は、国若しくは日本銀行又は同条に規定する外国為替公認銀行が、この法律の施行の日（以下「施行日」という。）以後に借り入れ、又は預入を受ける同条に規定する借入金又は預り金につき支払う同条に規定する利子について適用し、国又は日本銀行が施行日前に借り入れ、又は預入を受けた改正前の租税特別措置法（以下「旧法」という。）第七条の二第一号に規定する借入金又は預り金につき支払う同号に規定する利子及び同条第二号に規定する外国為替公認銀行その他政令で定める内国法人が施行日前に借り入れ、又は預入を受けた同号に規定する借入金又は預り金につき支払う同号に規定する利子並びに内国法人が施行日前に借り入れた同条第三号に規定する借入金につき支払う同号に規定する利子については、なお従前の例による。
suppl-3541-15/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-3/par-1
The provisions of Article 7-2 of the New Act apply to interest prescribed in that Article that the State, the Bank of Japan or an authorized foreign exchange bank prescribed in that Article pays on borrowings or deposits prescribed in that Article that it borrows or accepts on or after the Effective Date of this Act (hereinafter referred to as the "Effective Date"), and with regard to interest prescribed in Article 7-2, item (i) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that the State or the Bank of Japan pays on borrowings or deposits prescribed in that item that it borrowed or accepted before the Effective Date, interest prescribed in item (ii) of that Article that an authorized foreign exchange bank prescribed in that item or any other domestic corporation specified by Cabinet Order pays on borrowings or deposits prescribed in that item that it borrowed or accepted before the Effective Date, and interest prescribed in item (iii) of that Article that a domestic corporation pays on borrowings prescribed in that item that it borrowed before the Effective Date, the provisions then in force continue to govern.
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### 第四条（金融機関等の受ける利子所得に対する源泉徴収の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income Received by Financial Institutions, etc.
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suppl-3541-15/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-4
**第一項** 新法第八条第二項の規定は、同項に規定する証券業者等が施行日以後に支払を受けるべき同項に規定する利子について適用し、当該証券業者等が施行日前に支払を受けるべき当該利子については、なお従前の例による。
suppl-3541-15/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-4/par-1
The provisions of Article 8, paragraph (2) of the New Act apply to interest prescribed in that paragraph that securities companies, etc. prescribed in that paragraph are to receive on or after the Effective Date, and with regard to such interest that those securities companies, etc. were to receive before the Effective Date, the provisions then in force continue to govern.
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### 第五条（特定機械設備等を取得した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where Specified Machinery and Equipment, etc. Are Acquired
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suppl-3541-15/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-5
**第一項** 旧法第十条の二第一項に規定する個人が施行日前に取得等（取得又は製作若しくは建設をいう。以下次条までにおいて同じ。）をした同項に規定する特定機械設備等を同項に規定する事業の用に供した場合における所得税については、旧法第十条の二の規定は、なおその効力を有する。この場合において、同項中「次条から」とあるのは「次条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。以下「昭和五十三年改正法」という。）附則第五条第二項及び第三項並びに租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）附則第六条第一項を含む。）から」と、「第二号又は第四号から第七号までに掲げる個人」とあるのは「第二号若しくは第四号から第六号までに掲げる個人又は昭和五十四年改正法附則第六条第一項に規定する個人」と、「第二号又は第四号から第七号までに掲げる減価償却資産」とあるのは「第二号若しくは第四号から第六号までに掲げる減価償却資産又は昭和五十四年改正法附則第六条第一項に規定する減価償却資産」と、同条第二項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和五十六年法律第十三号。以下「昭和五十六年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる昭和五十六年改正法による改正前の租税特別措置法第十条の二第一項若しくは昭和五十六年改正法による改正後の租税特別措置法第十条の二第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第六項中「租税特別措置法第十条の二第一項」とあるのは「租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号）附則第五条第一項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第十条の二第一項」とする。
suppl-3541-15/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-5/par-1
With regard to income tax in the case where an individual prescribed in Article 10-2, paragraph (1) of the Former Act has put specified machinery and equipment, etc. prescribed in that paragraph, of which the individual made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter up to the following Article) before the Effective Date, into use for the business prescribed in that paragraph, the provisions of Article 10-2 of the Former Act remain in force. In this case, the phrase "the following Article through" in paragraph (1) of that Article is deemed to be replaced with "the following Article (including Article 5, paragraphs (2) and (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; hereinafter referred to as the "1978 Amendment Act") and Article 6, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; hereinafter referred to as the "1979 Amendment Act")) through", the phrase "an individual listed in item (ii) or items (iv) through (vii)" is deemed to be replaced with "an individual listed in item (ii) or items (iv) through (vi) or an individual prescribed in Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "depreciable assets listed in item (ii) or items (iv) through (vii)" is deemed to be replaced with "depreciable assets listed in item (ii) or items (iv) through (vi) or depreciable assets prescribed in Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (2) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1981; hereinafter referred to as the "1981 Amendment Act"), which is deemed to remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act, or Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the 1981 Amendment Act, those amounts", and the phrase "Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation" in paragraph (6) of that Article is deemed to be replaced with "Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979), which is deemed to remain in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of that Act".
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**第二項** 前項の規定の適用がある場合における新法第十条の二、第二十八条の三、第三十三条の六及び第三十七条の三の規定の適用については、新法第十条の二第一項中「百分の二十に相当する金額を超える」とあるのは「百分の二十に相当する金額（租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）附則第五条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第十条の二第一項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した金額）を超える」と、同条第二項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和五十四年改正法附則第五条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第十条の二第一項若しくは第二項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十六条まで」とあるのは「第十六条まで並びに昭和五十四年改正法附則第五条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第十条の二」とする。
suppl-3541-15/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-5/par-2
With regard to the application of the provisions of Articles 10-2, 28-3, 33-6 and 37-3 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "exceeding the amount equivalent to 20 percent" in Article 10-2, paragraph (1) of the New Act is deemed to be replaced with "exceeding the amount equivalent to 20 percent (or, if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; hereinafter referred to as the "1979 Amendment Act"), which is deemed to remain in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, the amount remaining after deducting that amount)", the phrase "if there is an amount to be deducted, that amount" in paragraph (2) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, those amounts", and the phrase "through Article 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act is deemed to be replaced with "through Article 16, and Article 10-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act".
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**第三項** 第一項の規定の適用がある場合における昭和五十六年改正法による改正後の租税特別措置法（以下「昭和五十六年新法」という。）第十条の二の規定の適用については、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）附則第五条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第十条の二第二項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」とする。
suppl-3541-15/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-5/par-3
With regard to the application of the provisions of Article 10-2 of the Act on Special Measures Concerning Taxation as amended by the 1981 Amendment Act (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1981") in the case where the provisions of paragraph (1) apply, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; hereinafter referred to as the "1979 Amendment Act"), which is deemed to remain in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, those amounts".
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### 第六条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Individuals
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suppl-3541-15/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6
**第一項** 旧法第十一条第一項の表の第七号に掲げる個人が、施行日前に同号に規定する政令で定められた減価償却資産に係る同項の政令で定める期間内に取得等をする当該減価償却資産については、なお従前の例による。
suppl-3541-15/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6/par-1
With regard to depreciable assets specified before the Effective Date by Cabinet Order as prescribed in item (vii) of the table in Article 11, paragraph (1) of the Former Act, of which an individual listed in that item makes an acquisition, etc. within the period specified by Cabinet Order under that paragraph in relation to those depreciable assets, the provisions then in force continue to govern.
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**第二項** 前項の規定の適用がある場合における新法第十条の二、第十二条の二から第十四条まで、第十六条、第十六条の二、第二十八条の三、第三十三条の六及び第三十七条の三の規定の適用については、新法第十条の二第一項中「次条から」とあるのは「次条（昭和五十四年改正法附則第六条第一項を含む。）から」と、新法第十二条の二第一項中「前二条」とあるのは「前二条（昭和五十四年改正法附則第六条第一項を含む。）」と、新法第十二条の三第一項及び第二項中「前三条」とあるのは「前三条（昭和五十四年改正法附則第六条第一項を含む。）」と、新法第十二条の四第一項、第十三条第一項、第十三条の二第一項、第十四条第二項、第十六条第一項及び第十六条の二第二項中「第十一条」とあるのは「第十一条（昭和五十四年改正法附則第六条第一項を含む。）」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十条の二から」とあるのは「第十条の二、第十一条（昭和五十四年改正法附則第六条第一項を含む。）から」とする。
suppl-3541-15/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6/par-2
With regard to the application of the provisions of Article 10-2, Articles 12-2 through 14, Article 16, Article 16-2, Article 28-3, Article 33-6 and Article 37-3 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "the following Article through" in Article 10-2, paragraph (1) of the New Act is deemed to be replaced with "the following Article (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act) through", the phrase "the preceding two Articles" in Article 12-2, paragraph (1) of the New Act is deemed to be replaced with "the preceding two Articles (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)", the phrase "the preceding three Articles" in Article 12-3, paragraphs (1) and (2) of the New Act is deemed to be replaced with "the preceding three Articles (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)", the phrase "Article 11" in Article 12-4, paragraph (1), Article 13, paragraph (1), Article 13-2, paragraph (1), Article 14, paragraph (2), Article 16, paragraph (1) and Article 16-2, paragraph (2) of the New Act is deemed to be replaced with "Article 11 (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)", and the phrase "Article 10-2 through" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act is deemed to be replaced with "Article 10-2, Article 11 (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act) through".
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**第三項** 第一項の規定の適用がある場合における租税特別措置法の一部を改正する法律（昭和五十五年法律第九号）による改正後の租税特別措置法（以下この項、附則第十六条第三項及び第二十条第四項において「昭和五十五年新法」という。）第十二条から第十二条の三までの規定の適用については、昭和五十五年新法第十二条第一項中「前条」とあるのは「前条（租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。第十二条の二及び第十二条の三において「昭和五十四年改正法」という。）附則第六条第一項を含む。）」と、昭和五十五年新法第十二条の二第一項及び第二項中「第十一条」とあるのは「第十一条（昭和五十四年改正法附則第六条第一項を含む。）」と、昭和五十五年新法第十二条の三第一項中「前三条」とあるのは「第十一条（昭和五十四年改正法附則第六条第一項を含む。）、第十二条及び第十二条の二」とする。
suppl-3541-15/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6/par-3
With regard to the application of the provisions of Articles 12 through 12-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1980" in this paragraph, Article 16, paragraph (3) and Article 20, paragraph (4) of the Supplementary Provisions) in the case where the provisions of paragraph (1) apply, the phrase "the preceding Article" in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "the preceding Article (including Article 6, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; referred to as the "1979 Amendment Act" in Articles 12-2 and 12-3))", the phrase "Article 11" in Article 12-2, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "Article 11 (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)", and the phrase "the preceding three Articles" in Article 12-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "Article 11 (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act), Article 12 and Article 12-2".
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**第四項** 新法第十二条の二第一項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条の二第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。この場合において、施行日から昭和五十五年三月三十一日までの間に新法第十二条の二第一項の表の第三号及び第四号に掲げる地区内で取得等がされる同項に規定する工業用機械等に対する同項の規定の適用については、同表の第三号中「四分の一」とあるのは「三分の一」と、「六分の一」とあるのは「五分の一」と、同表の第四号中「三分の一」とあるのは「二分の一」と、「五分の一」とあるのは「四分の一」とする。
suppl-3541-15/art-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6/par-4
The provisions of Article 12-2, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. and which the individual puts into use for the individual's business on or after the Effective Date, and with regard to the case where an individual has put industrial machinery, etc. prescribed in Article 12-2, paragraph (1) of the Former Act, of which the individual made an acquisition, etc. before the Effective Date, into use for the individual's business, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 12-2, paragraph (1) of the New Act to industrial machinery, etc. prescribed in that paragraph of which an acquisition, etc. is made, during the period from the Effective Date to March 31, 1980, within a district listed in items (iii) and (iv) of the table in that paragraph, the phrase "one-fourth" in item (iii) of that table is deemed to be replaced with "one-third", the phrase "one-sixth" with "one-fifth", the phrase "one-third" in item (iv) of that table with "one-half", and the phrase "one-fifth" with "one-fourth".
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**第五項** 新法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅については、なお従前の例による。
suppl-3541-15/art-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6/par-5
The provisions of Article 14, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第六項** 旧法第十六条の二第一項第五号に掲げる個人が昭和五十四年三月三十日以前に同号に掲げる認定を受けた場合における当該個人の同項に規定する事業転換施設等については、なお従前の例による。
suppl-3541-15/art-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6/par-6
With regard to the business conversion facilities, etc. prescribed in Article 16-2, paragraph (1) of the Former Act of an individual listed in item (v) of that paragraph, in the case where that individual received the certification listed in that item on or before March 30, 1979, the provisions then in force continue to govern.
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### 第七条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-3541-15/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-7
**第一項** 旧法第二十条の二第一項に規定する個人が昭和五十三年において同項の規定により積み立てたプログラム保証準備金の金額の事業所得に係る総収入金額への算入については、新法第二十条の二第二項から第四項まで及び第六項の規定の例による。
suppl-3541-15/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-7/par-1
With regard to the inclusion in gross revenue from business income of the amount of the reserve for program guarantees that an individual prescribed in Article 20-2, paragraph (1) of the Former Act accumulated in 1978 pursuant to the provisions of that paragraph, the provisions of Article 20-2, paragraphs (2) through (4) and paragraph (6) of the New Act govern.
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### 第八条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
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suppl-3541-15/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-8
**第一項** 新法第二十一条第一項に規定する個人の昭和五十四年分の事業所得に係る総収入金額のうちに同項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の三十五（次項第三号」とあるのは「昭和五十四年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の三十五（次項第三号及び第四号に掲げる取引によるものについては、百分の二十）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の三十五（同項第三号」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-3541-15/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-8/par-1
With regard to the application of the provisions of Article 21, paragraph (1) of the New Act in the case where the gross revenue pertaining to business income for 1979 of an individual prescribed in that paragraph includes revenue from overseas transactions involving technology, etc. prescribed in that paragraph, the phrase "35 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "35 percent of that revenue within the period from January 1, 1979 to March 31 of that year (for revenue from the transactions listed in items (iii) and (iv) of the following paragraph, 20 percent) and the amount equivalent to 35 percent of that revenue within the period from April 1 to December 31 of that year (for revenue from the transactions listed in item (iii) of that paragraph", and the phrase "the total of the amounts equivalent to" with "the total of the amount equivalent to".
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### 第九条（土地の譲渡等に係る事業所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. from Transfer, etc. of Land
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suppl-3541-15/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-9
**第一項** 新法第二十八条の四第二項の規定は、個人が施行日以後に行う同条第一項に規定する土地の譲渡等に係る所得税について適用し、個人が施行日前に行つた当該土地の譲渡等に係る所得税については、なお従前の例による。
suppl-3541-15/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-9/par-1
The provisions of Article 28-4, paragraph (2) of the New Act apply to income tax on a transfer, etc. of land prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and with regard to income tax on such a transfer, etc. of land that an individual carried out before the Effective Date, the provisions then in force continue to govern.
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### 第十条（社会保険診療報酬の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income from Social Insurance Medical Care Fees
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suppl-3541-15/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-10
**第一項** 医業又は歯科医業を営む個人が、昭和五十四年において新法第二十六条第一項に規定する社会保険診療につき支払を受けるべき金額を有する場合には、昭和五十四年分の所得税に係る同項の規定の適用については、同項の表の下欄中「百分の七十」とあるのは「百分の七十・五」と、「百分の六十二」とあるのは「百分の六十四・五」と、「百分の五十七」とあるのは「百分の六十・七五」と、「百分の五十二」とあるのは「百分の五十七」とする。
suppl-3541-15/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-10/par-1
If an individual engaged in medical practice or dental practice has, in 1979, amounts to be received for social insurance medical care prescribed in Article 26, paragraph (1) of the New Act, with regard to the application of the provisions of that paragraph to income tax for 1979, the phrase "70 percent" in the right-hand column of the table in that paragraph is deemed to be replaced with "70.5 percent", the phrase "62 percent" with "64.5 percent", the phrase "57 percent" with "60.75 percent", and the phrase "52 percent" with "57 percent".
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### 第十一条（認定中小企業者の純損失の繰戻しによる還付の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Refund by Carry-Back of Net Losses of Certified Small and Medium Sized Enterprises
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suppl-3541-15/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-11
**第一項** 旧法第二十八条の五第一項の認定中小企業者に該当する居住者の昭和五十二年において生じた同項に規定する純損失の金額に係る同項の規定により読み替えられた所得税法（昭和四十年法律第三十三号）第百四十条又は旧法第二十八条の五第二項の規定により適用される所得税法第百四十一条の規定による所得税の還付の請求については、なお従前の例による。
suppl-3541-15/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-11/par-1
With regard to a claim for a refund of income tax under Article 140 of the Income Tax Act (Act No. 33 of 1965), as read with the replacement of terms pursuant to the provisions of Article 28-5, paragraph (1) of the Former Act, or under Article 141 of the Income Tax Act as applied pursuant to the provisions of Article 28-5, paragraph (2) of the Former Act, relating to the amount of net loss prescribed in Article 28-5, paragraph (1) of the Former Act incurred in 1977 by a resident falling under a certified small and medium sized enterprise referred to in that paragraph, the provisions then in force continue to govern.
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**第二項** 新法第二十八条の五第一項の認定中小企業者に該当する居住者（円相場高騰関連中小企業対策臨時措置法（昭和五十三年法律第二号）第三条第一項の認定を受けた者を除く。）の昭和五十三年において生じた新法第二十八条の五第一項に規定する純損失の金額に係る同項の規定により読み替えられた所得税法第百四十条又は新法第二十八条の五第二項の規定により適用される所得税法第百四十一条の規定による所得税の還付の請求については、これらの規定にかかわらず、施行日から四月を経過する日までに当該還付の請求をすることができる。
suppl-3541-15/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-11/par-2
With regard to a claim for a refund of income tax under Article 140 of the Income Tax Act, as read with the replacement of terms pursuant to the provisions of Article 28-5, paragraph (1) of the New Act, or under Article 141 of the Income Tax Act as applied pursuant to the provisions of Article 28-5, paragraph (2) of the New Act, relating to the amount of net loss prescribed in Article 28-5, paragraph (1) of the New Act incurred in 1978 by a resident falling under a certified small and medium sized enterprise referred to in that paragraph (excluding a person who has received the certification under Article 3, paragraph (1) of the Act on Temporary Measures for Small and Medium Sized Enterprises Affected by the Appreciation of the Yen (Act No. 2 of 1978)), notwithstanding these provisions, the claim for a refund may be made by the day on which four months have elapsed from the Effective Date.
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**第三項** 前項の場合において、同項に規定する居住者の昭和五十三年において生じた同項に規定する純損失の金額につき既に所得税法第百四十条又は第百四十一条の規定による所得税の還付の請求をしている居住者（新法第二十八条の五第二項に規定する相続人を含む。次項において同じ。）については、当該還付の請求がなかつたものとみなして、前項の規定を適用することができる。
suppl-3541-15/art-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-11/par-3
In the case referred to in the preceding paragraph, with regard to a resident (including an heir prescribed in Article 28-5, paragraph (2) of the New Act; the same applies in the following paragraph) who has already made a claim for a refund of income tax under Article 140 or 141 of the Income Tax Act with regard to the amount of net loss prescribed in that paragraph incurred in 1978 by the resident prescribed in that paragraph, the provisions of the preceding paragraph may be applied by deeming that claim for a refund not to have been made.
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**第四項** 前項の規定に該当する居住者で第二項の規定の適用を受けるものが、前項に規定する還付の請求に基づく還付金の還付を受けている場合には、当該還付金の額のうち第二項に規定する還付の請求に基づく還付金の額に達するまでの金額は、同項に規定する還付の請求に基づく還付金の内払とみなす。
suppl-3541-15/art-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-11/par-4
If a resident who falls under the provisions of the preceding paragraph and receives the application of the provisions of paragraph (2) has received a refund based on the claim for a refund prescribed in the preceding paragraph, the portion of the amount of that refund up to the amount of the refund based on the claim for a refund prescribed in paragraph (2) is deemed to be a partial payment of the refund based on the claim for a refund prescribed in that paragraph.
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### 第十二条（給与所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding at the Source on Employment Income
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suppl-3541-15/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-12
**第一項** 新法第二十九条の三の規定は、施行日以後に支払うべき同条に規定する恩給について適用し、施行日前に支払うべき当該恩給については、なお従前の例による。
suppl-3541-15/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-12/par-1
The provisions of Article 29-3 of the New Act apply to pensions prescribed in that Article that are to be paid on or after the Effective Date, and with regard to such pensions that were to be paid before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第四十一条の十四第二項の規定により読み替えられた所得税法第百九十条の規定は、その年最後に同条に規定する給与等の支払をする日が施行日以後である場合について適用し、その年最後に同条に規定する給与等の支払をする日が施行日前である場合については、なお従前の例による。
suppl-3541-15/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-12/par-2
The provisions of Article 190 of the Income Tax Act, as read with the replacement of terms pursuant to the provisions of Article 41-14, paragraph (2) of the New Act, apply in the case where the last day in the year on which salary, etc. prescribed in that Article is paid falls on or after the Effective Date, and with regard to the case where the last day in the year on which salary, etc. prescribed in that Article is paid falls before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第四十一条の十四第二項の規定により読み替えられた所得税法第百九十四条第一項の規定は、施行日以後に提出する同条第四項に規定する給与所得者の扶養控除等申告書について適用する。
suppl-3541-15/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-12/par-3
The provisions of Article 194, paragraph (1) of the Income Tax Act, as read with the replacement of terms pursuant to the provisions of Article 41-14, paragraph (2) of the New Act, apply to salary income earners' returns for deduction for Dependents, etc. prescribed in paragraph (4) of that Article that are submitted on or after the Effective Date.
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### 第十三条（有価証券の譲渡による所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Securities
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suppl-3541-15/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-13
**第一項** 新法第三十七条の五の規定は、施行日以後に行われる同条第一項第一号に規定する株式若しくは出資の譲渡又は同項第二号に規定する株式の売買に係る所得が同項第一号又は第二号に掲げる所得に該当する場合の施行日以後に行われる同項第一号に規定する株式若しくは出資の譲渡又は同項第二号に規定する株式の売買に係る所得について適用し、施行日前に行われた同項第一号に規定する株式若しくは出資の譲渡又は同項第二号に規定する株式の売買に係る所得については、なお従前の例による。
suppl-3541-15/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-13/par-1
The provisions of Article 37-5 of the New Act apply to income from a transfer of shares or capital contributions prescribed in paragraph (1), item (i) of that Article, or from a sale and purchase of shares prescribed in item (ii) of that paragraph, that is carried out on or after the Effective Date, in the case where income from a transfer of shares or capital contributions prescribed in item (i) of that paragraph or from a sale and purchase of shares prescribed in item (ii) of that paragraph carried out on or after the Effective Date falls under the income listed in item (i) or (ii) of that paragraph, and with regard to income from a transfer of shares or capital contributions prescribed in item (i) of that paragraph or from a sale and purchase of shares prescribed in item (ii) of that paragraph carried out before the Effective Date, the provisions then in force continue to govern.
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### 第十四条（住宅貯蓄控除に関する経過措置） — Transitional Measures Concerning the Housing Savings Deduction
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suppl-3541-15/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-14
**第一項** 新法第四十一条の三第三項第二号ホの規定は、施行日以後に締結する同項の規定による同項に規定する財形住宅貯蓄契約について適用し、施行日前に締結した旧法第四十一条の三第三項の規定による同項に規定する財形住宅貯蓄契約については、なお従前の例による。
suppl-3541-15/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-14/par-1
The provisions of Article 41-3, paragraph (3), item (ii), (e) of the New Act apply to asset-building housing savings contracts prescribed in that paragraph that are concluded on or after the Effective Date pursuant to the provisions of that paragraph, and with regard to asset-building housing savings contracts prescribed in Article 41-3, paragraph (3) of the Former Act that were concluded before the Effective Date pursuant to the provisions of that paragraph, the provisions then in force continue to govern.
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### 第十五条（法人税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3541-15/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-15
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3541-15/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-15/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) commencing on or after the Effective Date, and with regard to corporation tax for business years of a corporation that commenced before the Effective Date, the provisions then in force continue to govern.
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### 第十六条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Corporations
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suppl-3541-15/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-16
**第一項** 旧法第四十三条第一項の表の第七号に掲げる法人が、施行日前に同号に規定する政令で定められた減価償却資産に係る同項の政令で定める期間内に取得等（取得又は製作若しくは建設をいう。以下この条、附則第二十一条及び第三十条において同じ。）をする当該減価償却資産については、なお従前の例による。
suppl-3541-15/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-16/par-1
With regard to depreciable assets specified before the Effective Date by Cabinet Order as prescribed in item (vii) of the table in Article 43, paragraph (1) of the Former Act, of which a corporation listed in that item makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article and Articles 21 and 30 of the Supplementary Provisions) within the period specified by Cabinet Order under that paragraph in relation to those depreciable assets, the provisions then in force continue to govern.
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**第二項** 前項の規定の適用がある場合における新法第四十二条の四、第四十五条から第四十七条まで、第四十九条から第五十一条の二まで、第六十四条から第六十五条まで、第六十五条の七、第六十五条の八及び第六十七条の四の規定の適用については、新法第四十二条の四第一項中「次条から」とあるのは「次条（昭和五十四年改正法附則第十六条第一項を含む。）から」と、新法第四十五条第一項中「前二条」とあるのは「前二条（昭和五十四年改正法附則第十六条第一項を含む。）」と、新法第四十五条の二第一項及び第三項中「前三条」とあるのは「前三条（昭和五十四年改正法附則第十六条第一項を含む。）」と、新法第四十五条の三第一項、第四十五条の四第一項、第四十六条第一項、第四十七条第二項、第四十九条第一項、第五十条第一項、第五十一条第二項、第五十一条の二第二項、第六十四条第六項（第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七第七項（第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四第六項中「第四十三条」とあるのは「第四十三条（昭和五十四年改正法附則第十六条第一項を含む。）」とする。
suppl-3541-15/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-16/par-2
With regard to the application of the provisions of Article 42-4, Articles 45 through 47, Articles 49 through 51-2, Articles 64 through 65, Article 65-7, Article 65-8 and Article 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "the following Article through" in Article 42-4, paragraph (1) of the New Act is deemed to be replaced with "the following Article (including Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act) through", the phrase "the preceding two Articles" in Article 45, paragraph (1) of the New Act is deemed to be replaced with "the preceding two Articles (including Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)", the phrase "the preceding three Articles" in Article 45-2, paragraphs (1) and (3) of the New Act is deemed to be replaced with "the preceding three Articles (including Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)", and the phrase "Article 43" in Article 45-3, paragraph (1), Article 45-4, paragraph (1), Article 46, paragraph (1), Article 47, paragraph (2), Article 49, paragraph (1), Article 50, paragraph (1), Article 51, paragraph (2), Article 51-2, paragraph (2), Article 64, paragraph (6) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6)), Article 65-7, paragraph (7) (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7)) and Article 67-4, paragraph (6) of the New Act is deemed to be replaced with "Article 43 (including Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)".
machine translation, not official
**第三項** 第一項の規定の適用がある場合における昭和五十五年新法第四十二条の四、第四十五条及び第四十五条の二の規定の適用については、昭和五十五年新法第四十二条の四第一項中「（次条」とあるのは「（次条（租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。第四十五条第一項、第四十五条の二第一項及び第三項並びに第六十三条第一項第四号において「昭和五十四年改正法」という。）附則第十六条第一項を含む。）」と、昭和五十五年新法第四十五条第一項並びに第四十五条の二第一項及び第三項中「第四十三条」とあるのは「第四十三条（昭和五十四年改正法附則第十六条第一項を含む。）」とする。
suppl-3541-15/art-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-16/par-3
With regard to the application of the provisions of Articles 42-4, 45 and 45-2 of the Act on Special Measures Concerning Taxation as Amended in 1980 in the case where the provisions of paragraph (1) apply, the phrase "(the following Article" in Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "(the following Article (including Article 16, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; referred to as the "1979 Amendment Act" in Article 45, paragraph (1), Article 45-2, paragraphs (1) and (3) and Article 63, paragraph (1), item (iv)))", and the phrase "Article 43" in Article 45, paragraph (1) and Article 45-2, paragraphs (1) and (3) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "Article 43 (including Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)".
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**第四項** 新法第四十五条第一項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。この場合において、施行日から昭和五十五年三月三十一日までの間に新法第四十五条第一項の表の第三号及び第四号に掲げる地区内で取得等がされる同項に規定する工業用機械等に対する同項の規定の適用については、同表の第三号中「四分の一」とあるのは「三分の一」と、「六分の一」とあるのは「五分の一」と、同表の第四号中「三分の一」とあるのは「二分の一」と、「五分の一」とあるのは「四分の一」とする。
suppl-3541-15/art-16/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-16/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-16/par-4
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. and which the corporation puts into use for its business on or after the Effective Date, and with regard to the case where a corporation has put industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act, of which it made an acquisition, etc. before the Effective Date, into use for its business, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 45, paragraph (1) of the New Act to industrial machinery, etc. prescribed in that paragraph of which an acquisition, etc. is made, during the period from the Effective Date to March 31, 1980, within a district listed in items (iii) and (iv) of the table in that paragraph, the phrase "one-fourth" in item (iii) of that table is deemed to be replaced with "one-third", the phrase "one-sixth" with "one-fifth", the phrase "one-third" in item (iv) of that table with "one-half", and the phrase "one-fifth" with "one-fourth".
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**第五項** 新法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅については、なお従前の例による。
suppl-3541-15/art-16/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-16/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-16/par-5
The provisions of Article 47, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第六項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する特定備蓄施設等については、なお従前の例による。
suppl-3541-15/art-16/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-16/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-16/par-6
The provisions of Article 48, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to specified stockpiling facilities, etc. prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第七項** 旧法第五十一条の二第一項第五号に掲げる法人が昭和五十四年三月三十日以前に同号に掲げる認定を受けた場合における当該法人の同項に規定する事業転換施設等については、なお従前の例による。
suppl-3541-15/art-16/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-16/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-16/par-7
With regard to the business conversion facilities, etc. prescribed in Article 51-2, paragraph (1) of the Former Act of a corporation listed in item (v) of that paragraph, in the case where that corporation received the certification listed in that item on or before March 30, 1979, the provisions then in force continue to govern.
machine translation, not official
**第八項** 新法第五十二条第一項第四号の規定は、法人が産地中小企業対策臨時措置法の施行の日以後に支出する同号に規定する負担金について適用する。
suppl-3541-15/art-16/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-16/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-16/par-8
The provisions of Article 52, paragraph (1), item (iv) of the New Act apply to the contributions prescribed in that item that a corporation pays on or after the effective date of the Act on Temporary Measures for Small and Medium Sized Enterprises in Production Areas.
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### 第十七条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-3541-15/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17
**第一項** 新法第五十三条第一項に規定する法人が施行日以後最初に開始する事業年度（当該事業年度が解散（合併による解散を除く。）の日を含む事業年度である場合を除く。以下次項までにおいて「改正事業年度」という。）において益金算入猶予準備金額を有する場合における当該益金算入猶予準備金額に係る旧法第五十三条第三項の規定の適用については、同項の規定にかかわらず、改正事業年度から改正事業年度開始の日以後二年を経過した日の前日を含む事業年度までの各事業年度において当該益金算入猶予準備金額に当該各事業年度の月数を乗じてこれを二十四で除して算出した金額（当該金額が当該各事業年度終了の日における益金算入猶予準備金残額（益金算入猶予準備金額から同日までに第三項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は同日前に終了した事業年度においてこの項の規定により益金の額に算入された金額を控除した金額をいう。以下この項及び第三項において同じ。）を超える場合には、当該益金算入猶予準備金残額）に相当する金額を当該各事業年度の所得の金額の計算上、益金の額に算入する。
suppl-3541-15/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-1
If a corporation prescribed in Article 53, paragraph (1) of the New Act holds a reserve amount deferred from inclusion in gross profit in the first business year commencing on or after the Effective Date (excluding the case where that business year is a business year that includes the day of dissolution (excluding dissolution due to a merger); referred to as the "business year of the amendment" hereinafter up to the following paragraph), with regard to the application of the provisions of Article 53, paragraph (3) of the Former Act to that reserve amount deferred from inclusion in gross profit, notwithstanding the provisions of that paragraph, in each business year from the business year of the amendment to the business year that includes the day preceding the day on which two years have elapsed from the first day of the business year of the amendment, the amount equivalent to the amount calculated by multiplying that reserve amount deferred from inclusion in gross profit by the number of months in that business year and dividing the result by 24 (or, if that amount exceeds the remaining reserve amount deferred from inclusion in gross profit (meaning the amount obtained by deducting, from the reserve amount deferred from inclusion in gross profit, the amount that has been included or is to be included in gross profit by that day pursuant to the provisions of paragraph (3), or the amount included in gross profit pursuant to the provisions of this paragraph in a business year that ended before that day; the same applies hereinafter in this paragraph and paragraph (3)) as of the end of that business year, that remaining reserve amount deferred from inclusion in gross profit) is included in gross profit in calculating the amount of income for that business year.
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**第二項** 前項に規定する益金算入猶予準備金額とは、改正事業年度の直前の事業年度終了の日において有する旧法第五十三条第一項の価格変動準備金の金額のうち同項第一号ロに規定する有価証券で株式以外のもの及び同項第二号に規定する有価証券で証券取引所に上場されている株式以外のものに係るものとして政令で定めるところにより計算した金額をいう。
suppl-3541-15/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-2
The reserve amount deferred from inclusion in gross profit prescribed in the preceding paragraph means, out of the amount of the reserve for price fluctuations under Article 53, paragraph (1) of the Former Act held as of the end of the business year immediately preceding the business year of the amendment, the amount calculated as specified by Cabinet Order as the amount relating to securities prescribed in item (i), (b) of that paragraph other than shares and to securities prescribed in item (ii) of that paragraph other than shares listed on a securities exchange.
machine translation, not official
**第三項** 第一項の規定の適用を受けている法人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に掲げる金額に相当する金額は、その該当することとなつた日を含む事業年度の所得の金額の計算上、益金の額に算入する。
suppl-3541-15/art-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-3
If a corporation receiving the application of the provisions of paragraph (1) comes to fall under any of the cases listed in the following items, the amount equivalent to the amount listed in the respective item is included in gross profit in calculating the amount of income for the business year that includes the day on which it comes to fall under that case:
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**一** 青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合 その承認の取消しの基因となつた事実のあつた日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における益金算入猶予準備金残額
suppl-3541-15/art-17/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-3/item-1
if the approval for filing a blue return has been revoked, or if the corporation has submitted a written notification to the effect that it will discontinue filing returns by blue return: the remaining reserve amount deferred from inclusion in gross profit as of the day on which the fact that caused the revocation of that approval occurred or the day on which that written notification was submitted (or as of the end of the business year in which the corporation discontinued filing returns by blue return, if the day on which that written notification was submitted is after the end of that business year);
machine translation, not official
**二** 解散した場合 その解散の日における益金算入猶予準備金残額（合併により解散した場合において合併法人に引き継がれたものを除く。）
suppl-3541-15/art-17/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-3/item-2
if the corporation has dissolved: the remaining reserve amount deferred from inclusion in gross profit as of the day of that dissolution (excluding the amount taken over by the merging corporation, in the case of dissolution due to a merger);
machine translation, not official
**三** 第一項及び前二号の場合以外の場合において益金算入猶予準備金残額を取り崩した場合 その取り崩した日における当該益金算入猶予準備金残額のうちその取り崩した金額に相当する金額
suppl-3541-15/art-17/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-3/item-3
if the corporation has reversed the remaining reserve amount deferred from inclusion in gross profit in a case other than the cases referred to in paragraph (1) and the preceding two items: the amount equivalent to the reversed amount, out of that remaining reserve amount deferred from inclusion in gross profit as of the day of the reversal.
machine translation, not official
**第四項** 第一項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-3541-15/art-17/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-4
The number of months referred to in paragraph (1) is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
**第五項** 新法第五十三条第一項に規定する法人が合併をした場合における第一項に規定する益金算入猶予準備金額の処理その他同項の規定の適用に関し必要な事項は、政令で定める。
suppl-3541-15/art-17/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-5
The treatment of the reserve amount deferred from inclusion in gross profit prescribed in paragraph (1) in the case where a corporation prescribed in Article 53, paragraph (1) of the New Act has carried out a merger, and any other matters necessary for the application of the provisions of that paragraph, are specified by Cabinet Order.
machine translation, not official
**第六項** 新法第五十四条の規定は、法人の施行日以後に終了する事業年度において積み立てられる中小企業等海外市場開拓準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた中小企業等海外市場開拓準備金の金額については、なお従前の例による。この場合において、同条第一項に規定する法人で施行日前に開始し、かつ、施行日以後に終了する事業年度終了の時において資本の金額又は出資金額が一億円を超えるものに対する同条の規定の適用については、同項中「除して計算した金額」とあるのは、「除して計算した金額（昭和五十四年改正法の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から昭和五十四年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の八・五に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の八・二に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十一・五に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十一・二に相当する金額との合計額を加算した金額）」とする。
suppl-3541-15/art-17/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-6
The provisions of Article 54 of the New Act apply to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. accumulated in a business year of a corporation ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. accumulated in a business year of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article to a corporation prescribed in paragraph (1) of that Article whose amount of capital or amount of capital contributions exceeds 100 million yen at the end of a business year that commenced before the Effective Date and ends on or after the Effective Date, the phrase "the amount calculated by dividing" in that paragraph is deemed to be replaced with "the amount calculated by dividing (for a business year that commenced before the Effective Date of the 1979 Amendment Act and ends on or after that date, the amount obtained by adding, to the total of the amount equivalent to 8.5/1,000 of the amount calculated by multiplying the revenue from the transactions listed in item (i) of the following paragraph by the number of months in the period from the first day of that business year to March 31, 1979 (referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the result by the number of months in that base year and the amount equivalent to 8.2/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year, the total of the amount equivalent to 11.5/1,000 of the amount calculated by multiplying the revenue from the transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the result by the number of months in that base year and the amount equivalent to 11.2/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year)".
machine translation, not official
**第七項** 新法第五十六条の七第四項の規定は、法人が施行日以後に開始する事業年度において同条第一項の規定により積み立てる計画造林準備金の金額の益金の額への算入について適用し、法人が施行日前に開始した事業年度において旧法第五十六条の七第一項の規定により積み立てた計画造林準備金の金額の益金の額への算入については、なお従前の例による。
suppl-3541-15/art-17/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-7
The provisions of Article 56-7, paragraph (4) of the New Act apply to the inclusion in gross profit of the amount of the reserve for planned afforestation that a corporation accumulates pursuant to the provisions of paragraph (1) of that Article in a business year commencing on or after the Effective Date, and with regard to the inclusion in gross profit of the amount of the reserve for planned afforestation that a corporation accumulated pursuant to the provisions of Article 56-7, paragraph (1) of the Former Act in a business year that commenced before the Effective Date, the provisions then in force continue to govern.
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**第八項** 旧法第五十六条の九第一項に規定する法人が施行日以後最初に開始する事業年度の直前の事業年度において同項の規定により積み立てたプログラム保証準備金の金額の益金の額への算入については、新法第五十六条の九第二項から第五項まで及び第七項の規定の例による。
suppl-3541-15/art-17/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-8
With regard to the inclusion in gross profit of the amount of the reserve for program guarantees that a corporation prescribed in Article 56-9, paragraph (1) of the Former Act accumulated pursuant to the provisions of that paragraph in the business year immediately preceding the first business year commencing on or after the Effective Date, the provisions of Article 56-9, paragraphs (2) through (5) and paragraph (7) of the New Act govern.
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### 第十八条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Corporations
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suppl-3541-15/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-18
**第一項** 新法第五十八条の規定は、法人の施行日以後に終了する事業年度分の所得に対する法人税について適用し、法人の施行日前に終了した事業年度分の所得に対する法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度において同条第一項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の三十五（次項第三号」とあるのは「当該事業年度開始の日から昭和五十四年三月三十一日までの期間内の当該収入金額の百分の三十五（次項第三号及び第四号に掲げる取引によるものについては、百分の二十）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の当該収入金額の百分の三十五（同項第三号」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-3541-15/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-18/par-1
The provisions of Article 58 of the New Act apply to corporation tax on income for business years of corporations ending on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of paragraph (1) of that Article in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in that paragraph in a business year that commenced before the Effective Date and ends on or after the Effective Date, the phrase "35 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "35 percent of that revenue within the period from the first day of that business year to March 31, 1979 (for revenue from the transactions listed in items (iii) and (iv) of the following paragraph, 20 percent) and the amount equivalent to 35 percent of that revenue within the period from April 1 of that year to the end of that business year (for revenue from the transactions listed in item (iii) of that paragraph", and the phrase "the total of the amounts equivalent to" with "the total of the amount equivalent to".
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### 第十九条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
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suppl-3541-15/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-19
**第一項** 新法第六十三条第三項の規定は、法人が施行日以後に行う同条第一項に規定する土地の譲渡等に係る法人税について適用し、法人が施行日前に行つた当該土地の譲渡等に係る法人税については、なお従前の例による。
suppl-3541-15/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-19/par-1
The provisions of Article 63, paragraph (3) of the New Act apply to corporation tax on a transfer, etc. of land prescribed in paragraph (1) of that Article that a corporation carries out on or after the Effective Date, and with regard to corporation tax on such a transfer, etc. of land that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第六十三条第六項第二号の規定は、法人が施行日以後に終了する各事業年度において新法第四十二条の三又は第四十二条の四の規定の適用を受ける場合の法人税の額の計算について適用する。
suppl-3541-15/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-19/par-2
The provisions of Article 63, paragraph (6), item (ii) of the New Act apply to the calculation of the amount of corporation tax in the case where a corporation receives the application of the provisions of Article 42-3 or 42-4 of the New Act in each business year ending on or after the Effective Date.
machine translation, not official
**第三項** 新法第六十五条の四の規定は、法人が昭和五十四年一月一日以後に行う同条の規定に該当する資産の譲渡に係る法人税について適用し、法人が同日前に行つた旧法第六十五条の四の規定に該当する資産の譲渡に係る法人税については、なお従前の例による。
suppl-3541-15/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-19/par-3
The provisions of Article 65-4 of the New Act apply to corporation tax on a transfer of assets falling under the provisions of that Article that a corporation carries out on or after January 1, 1979, and with regard to corporation tax on a transfer of assets falling under the provisions of Article 65-4 of the Former Act that a corporation carried out before that date, the provisions then in force continue to govern.
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### 第二十条（合併の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Mergers
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suppl-3541-15/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20
**第一項** 旧法第六十六条第一項第一号に規定する法人が施行日前に中小企業近代化促進法（昭和三十八年法律第六十四号）第四条第一項又は第二項の承認を受けた同号に規定する中小企業構造改善計画に従つて合併をする場合における法人税については、なお従前の例による。
suppl-3541-15/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-1
With regard to corporation tax in the case where a corporation prescribed in Article 66, paragraph (1), item (i) of the Former Act carries out a merger in accordance with a small and medium sized enterprise structural improvement plan prescribed in that item that received, before the Effective Date, the approval under Article 4, paragraph (1) or (2) of the Act on Promotion of Modernization of Small and Medium Sized Enterprises (Act No. 64 of 1963), the provisions then in force continue to govern.
machine translation, not official
**第二項** 青色申告書を提出する法人で旧法第六十六条第一項第二号に規定する中小企業者に該当するもののうち政令で定めるものが施行日から昭和五十五年三月三十一日までの間に同号に規定する承認を受けて合併をする場合における法人税については、同条の規定は、なおその効力を有する。この場合において、同号中「中小企業者である法人」とあるのは、「中小企業者である法人のうち昭和五十四年改正法附則第二十条第二項に規定する政令で定めるもの」とする。
suppl-3541-15/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-2
With regard to corporation tax in the case where a corporation that files a blue return and falls under a small and medium sized enterprise prescribed in Article 66, paragraph (1), item (ii) of the Former Act, being one specified by Cabinet Order, carries out a merger after receiving, during the period from the Effective Date to March 31, 1980, the approval prescribed in that item, the provisions of that Article remain in force. In this case, the phrase "a corporation that is a small and medium sized enterprise" in that item is deemed to be replaced with "a corporation that is a small and medium sized enterprise and is specified by Cabinet Order as prescribed in Article 20, paragraph (2) of the Supplementary Provisions of the 1979 Amendment Act".
machine translation, not official
**第三項** 前二項の規定の適用がある場合における新法第六十三条の規定の適用については、同条第一項第四号中「第六十六条第一項」とあるのは、「第六十六条第一項（昭和五十四年改正法附則第二十条第一項及び第二項を含む。）」とする。
suppl-3541-15/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-3
With regard to the application of the provisions of Article 63 of the New Act in the case where the provisions of the preceding two paragraphs apply, the phrase "Article 66, paragraph (1)" in paragraph (1), item (iv) of that Article is deemed to be replaced with "Article 66, paragraph (1) (including Article 20, paragraphs (1) and (2) of the Supplementary Provisions of the 1979 Amendment Act)".
machine translation, not official
**第四項** 第一項又は第二項の規定の適用がある場合における昭和五十五年新法第六十三条の規定の適用については、同条第一項第四号中「合併により」とあるのは、「合併（昭和五十四年改正法附則第二十条第一項又は第二項の規定の適用を受けるものを除く。）により」とする。
suppl-3541-15/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-4
With regard to the application of the provisions of Article 63 of the Act on Special Measures Concerning Taxation as Amended in 1980 in the case where the provisions of paragraph (1) or (2) apply, the phrase "by a merger" in paragraph (1), item (iv) of that Article is deemed to be replaced with "by a merger (excluding one to which the provisions of Article 20, paragraph (1) or (2) of the Supplementary Provisions of the 1979 Amendment Act apply)".
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### 第二十一条（特定機械設備等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where Specified Machinery and Equipment, etc. Are Acquired
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suppl-3541-15/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-21
**第一項** 旧法第六十六条の五第一項に規定する法人が施行日前に取得等をした同項に規定する特定機械設備等を同項に規定する事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、同項中「及び第四十二条の三並びに同法第六十七条」とあるのは「、第四十二条の三及び昭和五十六年改正法附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十六年改正法による改正前の租税特別措置法第四十二条の四並びに法人税法第六十七条」と、「第四十三条から」とあるのは「第四十三条（昭和五十三年改正法附則第十四条第二項及び第三項並びに昭和五十四年改正法附則第十六条第一項を含む。）から」と、「第二号又は第四号から第七号までに掲げる法人」とあるのは「第二号若しくは第四号から第六号までに掲げる法人又は昭和五十四年改正法附則第十六条第一項に規定する法人」と、「第二号又は第四号から第七号までに掲げる減価償却資産」とあるのは「第二号若しくは第四号から第六号までに掲げる減価償却資産又は昭和五十四年改正法附則第十六条第一項に規定する減価償却資産」と、同条第二項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和五十六年改正法附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十六年改正法による改正前の租税特別措置法第四十二条の四第一項若しくは昭和五十六年改正法による改正後の租税特別措置法第四十二条の四第二項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、同条第六項中「又は租税特別措置法第六十六条の五」とあるのは「又は租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）附則第二十一条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第六十六条の五」と、「及び租税特別措置法第六十六条の五」とあるのは「及び昭和五十四年改正法附則第二十一条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第六十六条の五」とする。
suppl-3541-15/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-21/par-1
With regard to corporation tax in the case where a corporation prescribed in Article 66-5, paragraph (1) of the Former Act has put specified machinery and equipment, etc. prescribed in that paragraph, of which it made an acquisition, etc. before the Effective Date, into use for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "and Article 42-3, and Article 67 of that Act" in paragraph (1) of that Article is deemed to be replaced with ", Article 42-3, and Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1981 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act, and Article 67 of the Corporation Tax Act", the phrase "Article 43 through" is deemed to be replaced with "Article 43 (including Article 14, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amendment Act and Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act) through", the phrase "a corporation listed in item (ii) or items (iv) through (vii)" is deemed to be replaced with "a corporation listed in item (ii) or items (iv) through (vi) or a corporation prescribed in Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "depreciable assets listed in item (ii) or items (iv) through (vii)" is deemed to be replaced with "depreciable assets listed in item (ii) or items (iv) through (vi) or depreciable assets prescribed in Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (2) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1981 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act, or Article 42-4, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the 1981 Amendment Act, those amounts", the phrase "or Article 66-5 of the Act on Special Measures Concerning Taxation" in paragraph (6) of that Article is deemed to be replaced with "or Article 66-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; hereinafter referred to as the "1979 Amendment Act"), which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", and the phrase "and Article 66-5 of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and Article 66-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act".
machine translation, not official
**第二項** 前項の規定の適用がある場合における新法第四十二条の三、第四十二条の四、第六十四条から第六十五条まで、第六十五条の七、第六十五条の八及び第六十七条の四の規定の適用については、新法第四十二条の三第一項中「及び次条」とあるのは「、次条及び昭和五十四年改正法附則第二十一条第一項」と、新法第四十二条の四第一項中「及び前条」とあるのは「、前条及び昭和五十四年改正法附則第二十一条第一項」と、「法人税の額の百分の二十に相当する金額」とあるのは「法人税の額の百分の二十に相当する金額（昭和五十四年改正法附則第二十一条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第六十六条の五第一項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、当該金額を控除した金額）」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和五十四年改正法附則第二十一条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第六十六条の五第一項若しくは第二項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、新法第六十四条第六項（第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七第七項（第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四第六項中「第五十二条の三第一項」とあるのは「第五十二条の三第一項並びに昭和五十四年改正法附則第二十一条第一項」とする。
suppl-3541-15/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-21/par-2
With regard to the application of the provisions of Article 42-3, Article 42-4, Articles 64 through 65, Article 65-7, Article 65-8 and Article 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "and the following Article" in Article 42-3, paragraph (1) of the New Act is deemed to be replaced with ", the following Article and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "and the preceding Article" in Article 42-4, paragraph (1) of the New Act is deemed to be replaced with ", the preceding Article and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "the amount equivalent to 20 percent of the amount of corporation tax" is deemed to be replaced with "the amount equivalent to 20 percent of the amount of corporation tax (or, if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 66-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, the amount remaining after deducting that amount)", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 66-5, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, those amounts", and the phrase "Article 52-3, paragraph (1)" in Article 64, paragraph (6) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6)), Article 65-7, paragraph (7) (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7)) and Article 67-4, paragraph (6) of the New Act is deemed to be replaced with "Article 52-3, paragraph (1) and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act".
machine translation, not official
**第三項** 第一項の規定の適用がある場合における昭和五十六年新法第四十二条の三及び第四十二条の四の規定の適用については、昭和五十六年新法第四十二条の三第一項中「並びに次条第二項及び第三項」とあるのは「並びに次条第二項及び第三項並びに昭和五十四年改正法附則第二十一条第一項」と、昭和五十六年新法第四十二条の四第二項中「及び前条」とあるのは「、前条及び昭和五十四年改正法附則第二十一条第一項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和五十四年改正法附則第二十一条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第六十六条の五第二項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」とする。
suppl-3541-15/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-21/par-3
With regard to the application of the provisions of Articles 42-3 and 42-4 of the Act on Special Measures Concerning Taxation as Amended in 1981 in the case where the provisions of paragraph (1) apply, the phrase "and paragraphs (2) and (3) of the following Article" in Article 42-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1981 is deemed to be replaced with "and paragraphs (2) and (3) of the following Article, and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "and the preceding Article" in Article 42-4, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1981 is deemed to be replaced with ", the preceding Article and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", and the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 66-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, those amounts".
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### 第二十二条（鉱工業技術研究組合等の所得計算に関する経過措置） — Transitional Measures Concerning Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
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suppl-3541-15/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-22
**第一項** 新法第六十六条の十第一項第四号の規定は、法人が産地中小企業対策臨時措置法の施行の日以後に取得又は製作をする同号に規定する固定資産について適用する。
suppl-3541-15/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-22/par-1
The provisions of Article 66-10, paragraph (1), item (iv) of the New Act apply to fixed assets prescribed in that item that a corporation acquires or manufactures on or after the effective date of the Act on Temporary Measures for Small and Medium Sized Enterprises in Production Areas.
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### 第二十三条（認定中小企業者の欠損金の繰戻しによる還付の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Refund by Carry-Back of Losses of Certified Small and Medium Sized Enterprises
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suppl-3541-15/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-23
**第一項** 新法第六十八条の二第二号に掲げる内国法人の昭和五十三年十一月二十日から施行日以後一月を経過する日までの間に終了する事業年度において生じた法人税法第二条第二十号に規定する欠損金額に係る新法第六十八条の二の規定により読み替えられた法人税法第八十一条第一項の規定による法人税の還付の請求については、同項の規定にかかわらず、施行日から四月を経過する日までに当該還付の請求をすることができる。
suppl-3541-15/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-23/par-1
With regard to a claim for a refund of corporation tax under Article 81, paragraph (1) of the Corporation Tax Act, as read with the replacement of terms pursuant to the provisions of Article 68-2 of the New Act, relating to the amount of loss prescribed in Article 2, item (xx) of the Corporation Tax Act incurred in a business year, ending during the period from November 20, 1978 to the day on which one month has elapsed from the Effective Date, of a domestic corporation listed in Article 68-2, item (ii) of the New Act, notwithstanding the provisions of that paragraph, the claim for a refund may be made by the day on which four months have elapsed from the Effective Date.
machine translation, not official
**第二項** 前項の場合において、同項に規定する内国法人が、同項の欠損金額につき、既に法人税法第八十一条第一項の規定による法人税の還付の請求をしているときは、当該還付の請求がなかつたものとみなして、前項の規定を適用することができる。
suppl-3541-15/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-23/par-2
In the case referred to in the preceding paragraph, if the domestic corporation prescribed in that paragraph has already made a claim for a refund of corporation tax under Article 81, paragraph (1) of the Corporation Tax Act with regard to the amount of loss referred to in that paragraph, the provisions of the preceding paragraph may be applied by deeming that claim for a refund not to have been made.
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**第三項** 前項の規定に該当する内国法人で第一項の規定の適用を受けるものが、前項に規定する還付の請求に基づく還付金の還付を受けている場合には、当該還付金の額のうち第一項に規定する還付の請求に基づく還付金の額に達するまでの金額は、同項に規定する還付の請求に基づく還付金の内払とみなす。
suppl-3541-15/art-23/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-23/par-3
If a domestic corporation that falls under the provisions of the preceding paragraph and receives the application of the provisions of paragraph (1) has received a refund based on the claim for a refund prescribed in the preceding paragraph, the portion of the amount of that refund up to the amount of the refund based on the claim for a refund prescribed in paragraph (1) is deemed to be a partial payment of the refund based on the claim for a refund prescribed in that paragraph.
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### 第二十四条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-3541-15/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-24
**第一項** 新法第七十七条の二の規定は、同条の農業生産法人が施行日以後に同条に規定する出資を受けて同条の土地をその耕作又は養畜の用に供する場合における当該土地の所有権、地上権、永小作権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、当該農業生産法人が施行日前に当該出資を受けて当該土地をその耕作又は養畜の用に供した場合における当該土地についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3541-15/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-24/par-1
The provisions of Article 77-2 of the New Act apply to registration and license tax on the registration of transfer or creation of ownership, a superficies right, a farming right or a right of lease of the land referred to in that Article, in the case where the agricultural production corporation referred to in that Article receives, on or after the Effective Date, the capital contribution prescribed in that Article and uses that land for its cultivation or livestock raising, and with regard to registration and license tax on these registrations for that land in the case where the agricultural production corporation received that capital contribution before the Effective Date and used that land for its cultivation or livestock raising, the provisions then in force continue to govern.
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**第二項** 新法第七十八条の二の規定は、同条の生産森林組合又は農業生産法人が施行日以後に同条に規定する出資を受ける場合における当該出資による所有権、地上権、永小作権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、当該生産森林組合又は農業生産法人が施行日前に当該出資を受けた場合における当該出資によるこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3541-15/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-24/par-2
The provisions of Article 78-2 of the New Act apply to registration and license tax on the registration of transfer or creation of ownership, a superficies right, a farming right or a right of lease through a capital contribution, in the case where the production forestry cooperative or agricultural production corporation referred to in that Article receives, on or after the Effective Date, the capital contribution prescribed in that Article, and with regard to registration and license tax on these registrations through that capital contribution in the case where the production forestry cooperative or agricultural production corporation received that capital contribution before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第七十八条の三第二項の規定は、施行日以後に同項に規定する事業協同組合等が取得する同項に規定する土地を当該事業協同組合等の組合員又は所属員たる同項に規定する中小企業者が当該事業協同組合等から取得する場合における当該土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に当該事業協同組合等が取得した当該土地を当該中小企業者が当該事業協同組合等から取得する場合における当該土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3541-15/art-24/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-24/par-3
The provisions of Article 78-3, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph that a business cooperative, etc. prescribed in that paragraph acquires on or after the Effective Date, in the case where a small and medium sized enterprise prescribed in that paragraph that is a member or affiliated member of that business cooperative, etc. acquires that land from that business cooperative, etc., and with regard to registration and license tax on the registration of transfer of ownership of such land that the business cooperative, etc. acquired before the Effective Date, in the case where that small and medium sized enterprise acquires that land from that business cooperative, etc., the provisions then in force continue to govern.
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**第四項** 新法第八十一条第三号の規定（中小企業近代化促進法第八条第二項又は第三項の規定に係る部分に限る。）は、施行日以後にされる中小企業近代化促進法第八条第二項又は第三項の規定による承認に係る同号に掲げる事項につき受ける登記に係る登録免許税について適用し、施行日前にされた当該承認に係る当該事項についての登記に係る登録免許税については、なお従前の例による。
suppl-3541-15/art-24/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-24/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-24/par-4
The provisions of Article 81, item (iii) of the New Act (limited to the part concerning the provisions of Article 8, paragraph (2) or (3) of the Act on Promotion of Modernization of Small and Medium Sized Enterprises) apply to registration and license tax on registration received for the matters listed in that item relating to an approval under the provisions of Article 8, paragraph (2) or (3) of the Act on Promotion of Modernization of Small and Medium Sized Enterprises that is given on or after the Effective Date, and with regard to registration and license tax on registration for those matters relating to such an approval given before the Effective Date, the provisions then in force continue to govern.
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### 第二十五条（物品税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Commodity Tax
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suppl-3541-15/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-25
**第一項** 物品税法（昭和三十七年法律第四十八号）別表第二種第七号に掲げる乗用自動車のうち、旧法第八十八条の四第一項に規定する期間内にその製造に係る製造場から移出され、又は保税地域から引き取られたもので、同項の規定に該当するものに係る物品税については、なお従前の例による。
suppl-3541-15/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-25/par-1
With regard to commodity tax on passenger motor vehicles listed in Class 2, item (vii) of the Appended Table of the Commodity Tax Act (Act No. 48 of 1962) that were shipped from the manufacturing site where they were manufactured, or taken out of a bonded area, within the period prescribed in Article 88-4, paragraph (1) of the Former Act, and that fall under the provisions of that paragraph, the provisions then in force continue to govern.
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**第二項** この法律の施行前にした行為及び前項の規定により従前の例によることとされる物品税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3541-15/art-25/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-25/par-2
With regard to the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act with respect to commodity tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
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### 第二十六条（揮発油税及び地方道路税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gasoline Tax and Local Road Tax
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suppl-3541-15/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-26
**第一項** 次の表の上欄に掲げる法律又は条約の規定により揮発油税及び地方道路税の免除を受けて昭和五十四年六月一日前に揮発油の製造場から移出され、又は保税地域から引き取られた揮発油（揮発油税法（昭和三十二年法律第五十五号）第二条第一項に規定する揮発油（同法第六条の規定により揮発油とみなされる物を含む。）をいう。以下この条において同じ。）について、同日以後に同表の下欄に掲げる法律の規定に該当することとなつた場合における揮発油税及び地方道路税の税額については、新法第八十九条第三項の規定を適用する。
免除の規定 追徴の規定
揮発油税法第十四条の二第一項 同法第十四条の二第七項
揮発油税法第十六条の四第一項 同法第十六条の四第三項
輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 同法第十一条第三項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 同法第十二条第四項
輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 同法第十三条第三項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項又は第十七条第四項
租税特別措置法第九十条の二第一項 同法第九十条の二第二項において準用する揮発油税法第十四条の二第七項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第十条第一項（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第十条第二項又は第十一条第二項（これらの規定を日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第三条第二項において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互防衛援助協定第六条 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条
suppl-3541-15/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-26/par-1
With regard to the amount of gasoline tax and local road tax in the case where gasoline (meaning gasoline prescribed in Article 2, paragraph (1) of the Gasoline Tax Act (Act No. 55 of 1957) (including anything deemed to be gasoline pursuant to the provisions of Article 6 of that Act); the same applies hereinafter in this Article) that was shipped from a gasoline manufacturing site, or taken out of a bonded area, before June 1, 1979 with exemption from gasoline tax and local road tax pursuant to the provisions of a law or treaty listed in the left-hand column of the following table comes to fall under the provisions of the law listed in the right-hand column of that table on or after that date, the provisions of Article 89, paragraph (3) of the New Act apply.
Provisions on exemption Provisions on additional collection
Article 14-2, paragraph (1) of the Gasoline Tax Act Article 14-2, paragraph (7) of that Act
Article 16-4, paragraph (1) of the Gasoline Tax Act Article 16-4, paragraph (3) of that Act
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) Article 11, paragraph (3) of that Act
Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (4) of that Act
Article 13, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (3) of that Act
Article 90-2, paragraph (1) of the Act on Special Measures Concerning Taxation Article 14-2, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to Article 90-2, paragraph (2) of that Act
Article 10, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 111 of 1952) (including as applied mutatis mutandis pursuant to Article 3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) Article 10, paragraph (2) or Article 11, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 3, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
Article 6 of the Mutual Defense Assistance Agreement between Japan and the United States of America Article 2 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon Enforcement of the "Mutual Defense Assistance Agreement between Japan and the United States of America" (Act No. 112 of 1954)
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**第二項** 昭和五十四年六月一日前に揮発油の製造場から移出された揮発油で、揮発油税法第十四条第三項（同法第十五条第三項及び第十六条の三第三項並びに租税特別措置法第九十条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る期限が同日以後に到来するものに限る。）について、当該期限までに揮発油税法第十四条第三項に規定する書類が提出されなかつた場合における当該揮発油に係る揮発油税及び地方道路税の税額については、新法第八十九条第三項の規定を適用する。
suppl-3541-15/art-26/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-26/par-2
With regard to the amount of gasoline tax and local road tax on gasoline that was shipped from a gasoline manufacturing site before June 1, 1979 and that relates to the notification or approval under Article 14, paragraph (3) of the Gasoline Tax Act (including as applied mutatis mutandis pursuant to Article 15, paragraph (3) and Article 16-3, paragraph (3) of that Act and Article 90, paragraph (3) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) (limited to gasoline for which the deadline relating to that notification or approval falls on or after that date), in the case where the documents prescribed in Article 14, paragraph (3) of the Gasoline Tax Act were not submitted by that deadline, the provisions of Article 89, paragraph (3) of the New Act apply.
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**第三項** 昭和五十四年六月一日において、揮発油の製造場及び保税地域以外の場所（沖縄県の区域内の場所を除く。）で揮発油（揮発油税法第十六条第一項又は第十六条の二第一項の規定の適用を受けるものを除く。）を所持する揮発油の製造者又は販売業者がある場合において、その数量（二以上の場所で所持する場合には、その合計数量）が五キロリットル以上であるときは、当該揮発油については、その者が揮発油の製造者でないときはこれを揮発油の製造者とみなし、同日に当該揮発油をその製造場から移出したものとみなして、一キロリットルにつき、九千百円の揮発油税及び千六百円の地方道路税を課する。
suppl-3541-15/art-26/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-26/par-3
If, on June 1, 1979, there is a gasoline manufacturer or seller who possesses gasoline (excluding gasoline subject to the provisions of Article 16, paragraph (1) or Article 16-2, paragraph (1) of the Gasoline Tax Act) at a place other than a gasoline manufacturing site or a bonded area (excluding a place within the area of Okinawa Prefecture), and the quantity thereof (or, if the person possesses it at two or more places, the total quantity) is 5 kiloliters or more, then, with regard to that gasoline, that person, if not a gasoline manufacturer, is deemed to be a gasoline manufacturer and is deemed to have shipped that gasoline from the manufacturing site on that date, and gasoline tax of 9,100 yen and local road tax of 1,600 yen per kiloliter are imposed.
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**第四項** 前項の場合においては、税務署長は、揮発油税にあわせて地方道路税を徴収する。この場合において、税務署長は、その所轄区域内に所在する同一人の貯蔵場所にある揮発油に係る揮発油税額及び地方道路税額を合算し、当該合算した額の揮発油税及び地方道路税を、昭和五十四年七月から十一月までの各月に等分して、それぞれその月の末日を納期限として、徴収する。
suppl-3541-15/art-26/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-26/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-26/par-4
In the case referred to in the preceding paragraph, the district director collects local road tax together with gasoline tax. In this case, the district director aggregates the amount of gasoline tax and the amount of local road tax on the gasoline at the storage places of the same person located within the area under the district director's jurisdiction, and collects the gasoline tax and local road tax of that aggregated amount in equal installments in each month from July to November 1979, with the last day of each such month as the due date for payment.
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**第五項** 第三項の規定による揮発油税及び地方道路税については、地方道路税法第七条第二項、第九条第二項、第十条第一項、第十二条第三項及び第十三条第一項中「二百八十七分の四十四」とあるのは「百七分の十六」と、「二百八十七分の二百四十三」とあるのは「百七分の九十一」として、これらの規定を適用する。
suppl-3541-15/art-26/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-26/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-26/par-5
With regard to the gasoline tax and local road tax under paragraph (3), the provisions of Article 7, paragraph (2), Article 9, paragraph (2), Article 10, paragraph (1), Article 12, paragraph (3) and Article 13, paragraph (1) of the Local Road Tax Act apply with the phrase "44/287" in those provisions deemed to be replaced with "16/107", and the phrase "243/287" with "91/107".
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**第六項** 第三項に規定する者は、同項の規定に該当する揮発油の貯蔵場所並びに当該場所ごとの当該揮発油の所持数量及び課税標準数量（当該所持数量から揮発油税法第八条第一項の規定により控除される数量を控除した数量をいう。）を記載した申告書を、昭和五十四年六月一日から一月以内に、その貯蔵場所の所在地の所轄税務署長に提出しなければならない。
suppl-3541-15/art-26/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-26/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-26/par-6
A person prescribed in paragraph (3) must submit a return stating the storage places of the gasoline falling under the provisions of that paragraph, and the quantity possessed and the tax basis quantity (meaning the quantity obtained by deducting, from that quantity possessed, the quantity to be deducted pursuant to the provisions of Article 8, paragraph (1) of the Gasoline Tax Act) of that gasoline for each of those places, to the district director having jurisdiction over the place where the storage place is located, within one month from June 1, 1979.
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**第七項** 次の各号に掲げる場合において、当該各号に掲げる揮発油の製造者が、政令で定めるところにより、当該揮発油が第三項の規定による揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものであることにつき、当該揮発油の戻入れ又は移入に係る揮発油の製造場の所在地の所轄税務署長の確認を受けたときは、当該揮発油税額及び地方道路税額は、揮発油税法第十七条及び地方道路税法第九条の規定に準じて、当該揮発油につき当該揮発油の製造者が納付した、又は納付すべき揮発油税額及び地方道路税額（第二号に該当する場合には、同号に規定する他の揮発油の製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべき揮発油税額及び地方道路税額）にあわせて、その者に係る揮発油税額及び地方道路税額から控除し、又はその者に還付する。
suppl-3541-15/art-26/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-26/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-26/par-7
In the cases listed in the following items, if the gasoline manufacturer listed in the respective item has, as specified by Cabinet Order, received confirmation from the district director having jurisdiction over the place where the gasoline manufacturing site to which that gasoline was returned or into which it was brought is located, to the effect that the amount of gasoline tax and the amount of local road tax under paragraph (3) have been collected or are to be collected for that gasoline, those amounts of gasoline tax and local road tax are, in accordance with the provisions of Article 17 of the Gasoline Tax Act and Article 9 of the Local Road Tax Act, deducted from the amount of gasoline tax and the amount of local road tax relating to that person, together with the amount of gasoline tax and the amount of local road tax that the gasoline manufacturer has paid or is to pay for that gasoline (or, in the case falling under item (ii), the amount of gasoline tax and the amount of local road tax that have been paid or are to be paid upon the shipment from the other gasoline manufacturing site prescribed in that item, or that have been paid or are to be paid, or have been collected or are to be collected, upon the taking out of a bonded area), or are refunded to that person:
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**一** 揮発油の製造者がその製造場から移出した揮発油で、第三項の規定により揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものが当該製造場に戻し入れられた場合 同項の規定の適用がないものとした場合における当該揮発油の製造者
suppl-3541-15/art-26/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-26/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-26/par-7/item-1
if gasoline that a gasoline manufacturer shipped from its manufacturing site and for which the amount of gasoline tax and the amount of local road tax have been collected or are to be collected pursuant to the provisions of paragraph (3) has been returned to that manufacturing site: the person who would be the gasoline manufacturer of that gasoline if the provisions of that paragraph did not apply;
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**二** 前号に該当する場合を除き、揮発油の製造者が、他の揮発油の製造場から移出され、又は保税地域から引き取られた揮発油で第三項の規定により揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものを揮発油の製造場に移入し、当該揮発油をその移入した製造場から更に移出した場合 当該揮発油の製造者
suppl-3541-15/art-26/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-26/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-26/par-7/item-2
except in the case falling under the preceding item, if a gasoline manufacturer has brought into a gasoline manufacturing site gasoline that was shipped from another gasoline manufacturing site or taken out of a bonded area and for which the amount of gasoline tax and the amount of local road tax have been collected or are to be collected pursuant to the provisions of paragraph (3), and has further shipped that gasoline from the manufacturing site into which it was brought: that gasoline manufacturer.
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### 第三十条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-3541-15/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-30
**第一項** 個人が施行日前に取得等をした附則第二十七条の規定による改正前の租税特別措置法の一部を改正する法律（次項において「改正前の昭和五十一年改正法」という。）附則第三条第三項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3541-15/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-30/par-1
With regard to the case where an individual has put industrial machinery, etc. prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation prior to the amendment by Article 27 of the Supplementary Provisions (referred to as the "1976 Amendment Act Before the Amendment" in the following paragraph), of which the individual made an acquisition, etc. before the Effective Date, into use for the individual's business, the provisions then in force continue to govern.
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**第二項** 法人が施行日前に取得等をした改正前の昭和五十一年改正法附則第十条第五項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3541-15/art-30/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-30/par-2
With regard to the case where a corporation has put industrial machinery, etc. prescribed in Article 10, paragraph (5) of the Supplementary Provisions of the 1976 Amendment Act Before the Amendment, of which it made an acquisition, etc. before the Effective Date, into use for its business, the provisions then in force continue to govern.
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### 第三十一条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue
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suppl-3541-15/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-31
**第一項** 附則第二十八条の規定による改正後の租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（次項において「改正後の昭和五十二年改正法」という。）附則第六条第四項及び第六項の規定は、個人が施行日以後に同条第四項に規定する機械その他の設備をその事業の用に供する場合について適用し、個人が施行日前に当該機械その他の設備をその事業の用に供した場合については、なお従前の例による。
suppl-3541-15/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-31/par-1
The provisions of Article 6, paragraphs (4) and (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue as amended by the provisions of Article 28 of the Supplementary Provisions (referred to as the "1977 Amendment Act as Amended" in the following paragraph) apply where an individual puts machinery or other equipment prescribed in paragraph (4) of that Article to use for the individual's business on or after the Effective Date, and with regard to cases where an individual put that machinery or other equipment to use for the individual's business before the Effective Date, the provisions then in force continue to govern.
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**第二項** 改正後の昭和五十二年改正法附則第十一条第四項及び第六項の規定は、法人が施行日以後に同条第四項に規定する機械その他の設備をその事業の用に供する場合について適用し、法人が施行日前に当該機械その他の設備をその事業の用に供した場合については、なお従前の例による。
suppl-3541-15/art-31/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-31/par-2
The provisions of Article 11, paragraphs (4) and (6) of the Supplementary Provisions of the 1977 Amendment Act as Amended apply where a corporation puts machinery or other equipment prescribed in paragraph (4) of that Article to use for its business on or after the Effective Date, and with regard to cases where a corporation put that machinery or other equipment to use for its business before the Effective Date, the provisions then in force continue to govern.
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### 第三十二条
suppl-3541-15/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-32
**第一項** 附則第二十九条の規定による改正後の租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（次項において「改正後の昭和五十三年改正法」という。）附則第五条第五項の規定は、個人が施行日以後に同条第二項に規定する減価償却資産をその事業の用に供する場合について適用し、個人が施行日前に当該減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3541-15/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-32/par-1
The provisions of Article 5, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue as amended by the provisions of Article 29 of the Supplementary Provisions (referred to as the "1978 Amendment Act as Amended" in the following paragraph) apply where an individual puts depreciable assets prescribed in paragraph (2) of that Article to use for the individual's business on or after the Effective Date, and with regard to cases where an individual put those depreciable assets to use for the individual's business before the Effective Date, the provisions then in force continue to govern.
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**第二項** 改正後の昭和五十三年改正法附則第十四条第五項の規定は、法人が施行日以後に同条第二項及び第三項に規定する減価償却資産をその事業の用に供する場合について適用し、法人が施行日前に当該減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3541-15/art-32/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-32/par-2
The provisions of Article 14, paragraph (5) of the Supplementary Provisions of the 1978 Amendment Act as Amended apply where a corporation puts depreciable assets prescribed in paragraphs (2) and (3) of that Article to use for its business on or after the Effective Date, and with regard to cases where a corporation put those depreciable assets to use for its business before the Effective Date, the provisions then in force continue to govern.
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## 附 則 昭和五五年三月二二日法律第五号
suppl-3551-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-5
**第一項** この法律は、公布の日から施行する。ただし、附則第三項から第五項までの規定は租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下「昭和五十五年改正法」という。）の施行の日から、附則第七項の規定は地方税法等の一部を改正する法律（昭和五十五年法律第十号）の施行の日から施行する。
suppl-3551-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-5/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions of paragraphs (3) through (5) of the Supplementary Provisions come into effect on the effective date of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; hereinafter referred to as the "1980 Amendment Act"), and the provisions of paragraph (7) of the Supplementary Provisions come into effect on the effective date of the Act Partially Amending the Local Tax Act, etc. (Act No. 10 of 1980).
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**第四項** 農業協同組合が昭和五十五年改正法の施行の日前に前項の規定による改正前の租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律附則第十八条第六項の規定の適用を受けた場合における法人税については、なお従前の例による。
suppl-3551-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-5/par-4
With regard to corporation tax in the case where an agricultural cooperative has, before the effective date of the 1980 Amendment Act, received the application of the provisions of Article 18, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue prior to the amendment by the provisions of the preceding paragraph, the provisions then in force continue to govern.
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**第五項** 第三項の規定による改正後の租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律附則第二十三条第十五項の規定は、昭和五十五年改正法の施行の日以後に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求める農業協同組合が、当該認定を受けて合併をする場合における当該合併により取得する不動産の権利の移転の登記に係る登録免許税について適用し、同日前に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求めた農業協同組合が、当該認定を受けて合併をした場合における当該合併により取得した不動産についての当該登記に係る登録免許税については、昭和五十五年改正法による改正前の租税特別措置法第八十一条の二第一項の規定の例による。
suppl-3551-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-5/par-5
The provisions of Article 23, paragraph (15) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue as amended by the provisions of paragraph (3) apply to registration and license tax on the registration of transfer of rights to real property acquired through a merger in the case where an agricultural cooperative that seeks, on or after the effective date of the 1980 Amendment Act, the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act carries out the merger upon receiving that certification, and with regard to registration and license tax on that registration for real property acquired through a merger in the case where an agricultural cooperative that sought, before that date, the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act carried out the merger upon receiving that certification, the provisions of Article 81-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1980 Amendment Act govern.
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## 附 則 昭和五五年三月二二日法律第六号
suppl-3551-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-6
**第一項** この法律は、公布の日から施行する。
suppl-3551-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-6/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和五五年三月三一日法律第九号
suppl-3551-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9
### 第一条（施行期日） — Effective Date
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suppl-3551-9/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-1
**第一項** この法律は、昭和五十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-3551-9/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-1/par-1
This Act comes into effect on April 1, 1980; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 目次の改正規定（「第四十一条の十五」を「第四十一条の十六」に改める部分に限る。）、第四条に七項を加える改正規定及び第二章第六節に一条を加える改正規定 昭和五十八年一月一日
suppl-3551-9/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-1/par-1/item-1
the amending provisions of the table of contents (limited to the part replacing "Article 41-15" with "Article 41-16"), the amending provisions adding seven paragraphs to Article 4, and the amending provisions adding one Article to Chapter II, Section 6: January 1, 1983;
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**二** 第二十九条、第二十九条の三及び第四十一条から第四十一条の七までの改正規定並びに附則第十一条から第十四条までの規定 昭和五十六年一月一日
suppl-3551-9/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-1/par-1/item-2
the amending provisions of Article 29, Article 29-3 and Articles 41 through 41-7, and the provisions of Articles 11 through 14 of the Supplementary Provisions: January 1, 1981.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3551-9/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和五十五年分以後の所得税について適用し、昭和五十四年分以前の所得税については、なお従前の例による。
suppl-3551-9/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-2/par-1
The provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1980 and subsequent years, except as otherwise provided, and with regard to income tax for 1979 and prior years, the provisions then in force continue to govern.
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### 第三条（利子所得に関する経過措置） — Transitional Measures Concerning Interest Income
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suppl-3551-9/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-3
**第一項** 昭和五十五年三月三十一日までに支払を受けるべき改正前の租税特別措置法（以下「旧法」という。）第三条第一項又は第三条の三第一項に規定する利子所得については、なお従前の例による。
suppl-3551-9/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-3/par-1
With regard to interest income prescribed in Article 3, paragraph (1) or Article 3-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") which is to be paid by March 31, 1980, the provisions then in force continue to govern.
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### 第四条（勤労者財産形成貯蓄の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest Income, etc. from Workers' Asset-Building Savings
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suppl-3551-9/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-4
**第一項** 新法第四条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に預入、信託若しくは購入又は払込み（以下この条において「預入等」という。）をする同条第一項に規定する財産形成貯蓄について適用し、施行日前に預入等をされた旧法第四条の二第一項に規定する財産形成貯蓄については、なお従前の例による。
suppl-3551-9/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-4/par-1
The provisions of Article 4-2 of the New Act apply to asset-building savings prescribed in paragraph (1) of that Article for which a deposit, trust, purchase or payment (hereinafter referred to as "placement" in this Article) is made on or after the Effective Date of this Act (hereinafter referred to as the "Effective Date"), and with regard to asset-building savings prescribed in Article 4-2, paragraph (1) of the Former Act for which placement was made before the Effective Date, the provisions then in force continue to govern.
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**第二項** 旧法第四条の二第一項に規定する勤労者が、施行日前に預入等をした同項に規定する財産形成貯蓄で新法の施行の際同条に規定する要件を満たすものを有する場合には、当該財産形成貯蓄については、その者が施行日において新法第四条の二の要件に従つて預入等をしたものとみなして、同条の規定を適用する。
suppl-3551-9/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-4/par-2
Where a worker prescribed in Article 4-2, paragraph (1) of the Former Act holds asset-building savings prescribed in that paragraph for which the worker made placement before the Effective Date and which satisfy the requirements prescribed in that Article at the time the New Act comes into effect, the provisions of Article 4-2 of the New Act apply to those asset-building savings, deeming that the worker made placement on the Effective Date in accordance with the requirements of that Article.
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### 第五条（配当所得に関する経過措置） — Transitional Measures Concerning Dividend Income
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suppl-3551-9/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-5
**第一項** 昭和五十五年三月三十一日までに支払を受けるべき旧法第八条の二第一項、第八条の三第一項及び第八条の四第一項に規定する配当所得については、なお従前の例による。
suppl-3551-9/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-5/par-1
With regard to dividend income prescribed in Article 8-2, paragraph (1), Article 8-3, paragraph (1) and Article 8-4, paragraph (1) of the Former Act which is to be paid by March 31, 1980, the provisions then in force continue to govern.
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### 第六条（特定の森林組合の合併によるみなし配当に対する源泉徴収の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Withholding at the Source to Deemed Dividends from Mergers of Specified Forestry Cooperatives
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suppl-3551-9/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-6
**第一項** 旧法第九条の森林組合で施行日前に森林組合合併助成法（昭和三十八年法律第五十六号）第二条の規定により同法第四条第二項の認定を求め、当該認定を受けたものの合併により、居住者又は内国法人が交付を受ける旧法第九条に規定する剰余金の分配の額とみなされる金額については、なお従前の例による。
suppl-3551-9/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-6/par-1
With regard to the amount deemed to be the amount of distribution of surplus prescribed in Article 9 of the Former Act which a resident or a domestic corporation receives as a result of the merger of a forestry cooperative referred to in Article 9 of the Former Act that sought, before the Effective Date, the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963) pursuant to the provisions of Article 2 of that Act and received that certification, the provisions then in force continue to govern.
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**第二項** 青色申告書を提出する森林組合で政令で定めるものが施行日から昭和五十八年三月三十一日までの間に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、当該認定を受けたものの合併により、居住者又は内国法人が交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち所得税法（昭和四十年法律第三十三号）第二十五条第一項第四号の規定により剰余金の分配の額とみなされる金額については、旧法第九条の規定は、なおその効力を有する。この場合において、同条中「森林組合（清算中のものを除く。）で」とあるのは「森林組合（清算中のものを除く。）のうち租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下「昭和五十五年改正法」という。）附則第六条第二項に規定する政令で定めるもので」と、「森林組合合併助成法（昭和三十八年法律第五十六号）第四条第二項の」とあるのは「森林組合合併助成法（昭和三十八年法律第五十六号）第二条の規定により同法第四条第二項の認定を求め、当該」とする。
suppl-3551-9/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-6/par-2
With regard to the amount, out of the total of the amount of money and the value of assets other than money which a resident or a domestic corporation receives as a result of the merger of a forestry cooperative filing a blue return that is specified by Cabinet Order and that sought, during the period from the Effective Date to March 31, 1983, the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and received that certification, which is deemed to be the amount of distribution of surplus pursuant to the provisions of Article 25, paragraph (1), item (iv) of the Income Tax Act (Act No. 33 of 1965), the provisions of Article 9 of the Former Act remain in force. In this case, the phrase "a forestry cooperative (excluding one in liquidation) that" in that Article is deemed to be replaced with "a forestry cooperative (excluding one in liquidation) that is specified by Cabinet Order referred to in Article 6, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; hereinafter referred to as the "1980 Amendment Act") and that", and the phrase "of Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963)" is deemed to be replaced with "of Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963), which it sought pursuant to the provisions of Article 2 of that Act, and the".
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### 第七条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-3551-9/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7
**第一項** 新法第十一条第一項の表の第一号から第七号までの規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供するこれらの規定に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第一号から第七号までに掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3551-9/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-1
The provisions of items (i) through (vii) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions of which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which the individual puts to use for the individual's business, and with regard to cases where an individual put depreciable assets listed in items (i) through (vii) of the table in Article 11, paragraph (1) of the Former Act of which the individual made an acquisition, etc. before the Effective Date to use for the individual's business, the provisions then in force continue to govern.
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**第二項** 新法第十一条第一項の表の第八号の規定は、施行日以後に同号に規定する認定を受けた高度化事業計画に係る同号に掲げる減価償却資産について適用し、施行日前に旧法第十一条第一項の表の第八号に規定する認定を受けた高度化事業計画に係る同号に掲げる減価償却資産については、なお従前の例による。
suppl-3551-9/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-2
The provisions of item (viii) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in that item pertaining to an upgrading project plan that receives the certification prescribed in that item on or after the Effective Date, and with regard to depreciable assets listed in item (viii) of the table in Article 11, paragraph (1) of the Former Act pertaining to an upgrading project plan that received the certification prescribed in that item before the Effective Date, the provisions then in force continue to govern.
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**第三項** 個人が施行日前に取得等をした旧法第十二条第一項に規定する公害防止施設をその事業の用に供した場合における当該公害防止施設については、なお従前の例による。
suppl-3551-9/art-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-3
With regard to pollution control facilities prescribed in Article 12, paragraph (1) of the Former Act in the case where an individual made an acquisition, etc. of those pollution control facilities before the Effective Date and put them to use for the individual's business, the provisions then in force continue to govern.
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**第四項** 前項の規定の適用がある場合における新法第十二条から第十三条の二まで、第十六条、第十六条の二、第二十八条の三、第三十三条の六及び第三十七条の三の規定の適用については、新法第十二条第一項中「前条」とあるのは「前条又は租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下「昭和五十五年改正法」という。）附則第七条第三項」と、新法第十二条の二第一項中「又は前条」とあるのは「、前条又は昭和五十五年改正法附則第七条第三項」と、同条第二項中「若しくは前条」とあるのは「、前条若しくは昭和五十五年改正法附則第七条第三項」と、新法第十二条の三第一項中「前三条」とあるのは「前三条又は昭和五十五年改正法附則第七条第三項」と、新法第十三条第一項中「又は第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで又は昭和五十五年改正法附則第七条第三項」と、新法第十三条の二第一項中「又は次条から第十六条まで」とあるのは「、次条から第十六条まで又は昭和五十五年改正法附則第七条第三項」と、新法第十六条第一項中「第十二条の三まで」とあるのは「第十二条の三まで又は昭和五十五年改正法附則第七条第三項」と、新法第十六条の二第二項中「前条まで」とあるのは「前条まで又は昭和五十五年改正法附則第七条第三項」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十六条まで」とあるのは「第十六条まで並びに昭和五十五年改正法附則第七条第三項」とする。
suppl-3551-9/art-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-4
With regard to the application of the provisions of Articles 12 through 13-2, Article 16, Article 16-2, Article 28-3, Article 33-6 and Article 37-3 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "the preceding Article" in Article 12, paragraph (1) of the New Act is deemed to be replaced with "the preceding Article or Article 7, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; hereinafter referred to as the "1980 Amendment Act")"; the phrase "or the preceding Article" in Article 12-2, paragraph (1) of the New Act is deemed to be replaced with ", the preceding Article or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or the preceding Article" in paragraph (2) of that Article is deemed to be replaced with ", the preceding Article or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "the preceding three Articles" in Article 12-3, paragraph (1) of the New Act is deemed to be replaced with "the preceding three Articles or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the New Act is deemed to be replaced with ", Articles 14 through 16 or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the New Act is deemed to be replaced with ", the following Article through Article 16 or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "through Article 12-3" in Article 16, paragraph (1) of the New Act is deemed to be replaced with "through Article 12-3 or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "through the preceding Article" in Article 16-2, paragraph (2) of the New Act is deemed to be replaced with "through the preceding Article or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; and the phrase "through Article 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act is deemed to be replaced with "through Article 16 and Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act".
machine translation, not official
**第五項** 新法第十二条第一項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条の二第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。この場合において、施行日から昭和五十六年三月三十一日までの間に新法第十二条第一項の表の第四号又は第五号に掲げる地区内で取得等がされる同項に規定する工業用機械等に対する同項の規定の適用については、同表の第四号中「百分の二十」とあるのは「三分の一」と、「百分の十四」とあるのは「五分の一」と、同表の第五号中「百分の二十七」とあるのは「二分の一」と、「百分の十六」とあるのは「四分の一」とする。
suppl-3551-9/art-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-5
The provisions of Article 12, paragraph (1) of the New Act apply where an individual puts industrial machinery, etc. prescribed in that paragraph of which the individual makes an acquisition, etc. on or after the Effective Date to use for the individual's business, and with regard to cases where an individual put industrial machinery, etc. prescribed in Article 12-2, paragraph (1) of the Former Act of which the individual made an acquisition, etc. before the Effective Date to use for the individual's business, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 12, paragraph (1) of the New Act to industrial machinery, etc. prescribed in that paragraph of which an acquisition, etc. is made within a district listed in item (iv) or (v) of the table in that paragraph during the period from the Effective Date to March 31, 1981, the phrase "20 percent" in item (iv) of that table is deemed to be replaced with "one-third", the phrase "14 percent" in that item with "one-fifth", the phrase "27 percent" in item (v) of that table with "one-half", and the phrase "16 percent" in that item with "one-quarter".
machine translation, not official
**第六項** 新法第十二条の二第一項の規定は、個人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する機械及び装置について適用し、個人が施行日前に取得又は製作をした旧法第十二条の三第一項に規定する機械及び装置をその事業の用に供した場合については、なお従前の例による。
suppl-3551-9/art-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-6
The provisions of Article 12-2, paragraph (1) of the New Act apply where an individual puts machinery and equipment prescribed in that paragraph which the individual acquires or manufactures on or after the Effective Date to use for the individual's business, and with regard to cases where an individual put machinery and equipment prescribed in Article 12-3, paragraph (1) of the Former Act which the individual acquired or manufactured before the Effective Date to use for the individual's business, the provisions then in force continue to govern.
machine translation, not official
**第七項** 個人の昭和五十四年以前の各年における不動産所得の金額又は事業所得の金額の計算上生じた旧法第十一条第二項並びに旧法第十二条の二第二項、第十二条の三第三項及び第十二条の四第二項の規定により読み替えられた旧法第十一条第二項に規定する満たない金額がある場合については、なお従前の例による。
suppl-3551-9/art-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-7
With regard to cases where there is a shortfall amount prescribed in Article 11, paragraph (2) of the Former Act, or in Article 11, paragraph (2) of the Former Act as read with the replacement of terms pursuant to the provisions of Article 12-2, paragraph (2), Article 12-3, paragraph (3) and Article 12-4, paragraph (2) of the Former Act, which arose in calculating the amount of real estate income or the amount of business income of an individual for any year of 1979 or before, the provisions then in force continue to govern.
machine translation, not official
**第八項** 個人の昭和五十五年における不動産所得の金額又は事業所得の金額の計算上生ずる新法第十一条第二項並びに新法第十二条第二項、第十二条の二第三項及び第十二条の三第二項の規定により読み替えられた新法第十一条第二項の規定に規定する満たない金額がある場合におけるこれらの規定の適用については、新法第十一条第二項（新法第十二条第二項、第十二条の二第三項及び第十二条の三第二項において準用する場合を含む。）中「翌年分の」とあるのは「翌年以後二年間の各年における」と、「満たない金額」とあるのは「満たない金額（その金額のうちこの項の規定により既に必要経費に算入した金額があるときは、当該金額を控除した金額）」とする。
suppl-3551-9/art-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-8
With regard to the application of the provisions of Article 11, paragraph (2) of the New Act, and of Article 11, paragraph (2) of the New Act as read with the replacement of terms pursuant to the provisions of Article 12, paragraph (2), Article 12-2, paragraph (3) and Article 12-3, paragraph (2) of the New Act, in the case where there is a shortfall amount prescribed in those provisions arising in calculating the amount of real estate income or the amount of business income of an individual for 1980, the phrase "for the following year" in Article 11, paragraph (2) of the New Act (including as applied mutatis mutandis pursuant to Article 12, paragraph (2), Article 12-2, paragraph (3) and Article 12-3, paragraph (2) of the New Act) is deemed to be replaced with "in each of the two years beginning with the following year", and the phrase "shortfall amount" with "shortfall amount (if any portion of that amount has already been included in necessary expenses pursuant to the provisions of this paragraph, the amount remaining after deducting that portion)".
machine translation, not official
**第九項** 新法第十三条第一項の規定は、個人が施行日以後に取得等をする同項に規定する機械及び装置並びに工場用の建物及びその附属設備について適用し、個人が施行日前に取得等をした旧法第十三条第一項に規定する機械及び装置並びに工場用の建物及びその附属設備については、なお従前の例による。
suppl-3551-9/art-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-9
The provisions of Article 13, paragraph (1) of the New Act apply to machinery and equipment, and factory buildings and their associated facilities, prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to machinery and equipment, and factory buildings and their associated facilities, prescribed in Article 13, paragraph (1) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十項** 新法第十三条の二第一項の規定は、施行日以後に同項各号に規定する中小企業構造改善計画、構造改善事業計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号に規定する商工組合等、特定組合又は漁業協同組合等の構成員の有する当該各号に掲げる減価償却資産について適用し、施行日前に旧法第十三条の二第一項各号に規定する中小企業構造改善計画、構造改善事業計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受けた当該各号に規定する商工組合等、特定組合又は漁業協同組合等の構成員の有する当該各号に掲げる減価償却資産については、なお従前の例による。この場合において、施行日から昭和五十六年二月二十八日までの間に新法第十三条の二第一項各号に規定する中小企業構造改善計画、構造改善事業計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号に規定する商工組合等、特定組合又は漁業協同組合等の構成員の有する当該各号に掲げる減価償却資産に対する同項の規定の適用については、同項中「百分の三十二」とあるのは、「五分の二」とする。
suppl-3551-9/art-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-10
The provisions of Article 13-2, paragraph (1) of the New Act apply to depreciable assets listed in the items of that paragraph that are held by members of commercial and industrial associations, etc., specified associations or fishery cooperatives, etc. prescribed in those items which receive, on or after the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or small and medium sized fishery structural improvement plan prescribed in those items, and with regard to depreciable assets listed in the items of Article 13-2, paragraph (1) of the Former Act that are held by members of commercial and industrial associations, etc., specified associations or fishery cooperatives, etc. prescribed in those items which received, before the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or small and medium sized fishery structural improvement plan prescribed in those items, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 13-2, paragraph (1) of the New Act to depreciable assets listed in the items of that paragraph that are held by members of commercial and industrial associations, etc., specified associations or fishery cooperatives, etc. prescribed in those items which receive, during the period from the Effective Date to February 28, 1981, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or small and medium sized fishery structural improvement plan prescribed in those items, the phrase "32 percent" in that paragraph is deemed to be replaced with "two-fifths".
machine translation, not official
**第十一項** 新法第十四条の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅及び同条第二項に規定する施設建築物について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅及び同条第二項に規定する施設建築物については、なお従前の例による。
suppl-3551-9/art-7/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-11
The provisions of Article 14 of the New Act apply to rental housing prescribed in paragraph (1) of that Article and facility buildings prescribed in paragraph (2) of that Article which an individual acquires or newly constructs on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act and facility buildings prescribed in paragraph (2) of that Article which an individual acquired or newly constructed before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十二項** 新法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、個人が施行日前に取得又は建設をした旧法第十五条第一項に規定する特定備蓄施設等については、なお従前の例による。
suppl-3551-9/art-7/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-12
The provisions of Article 15, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph which an individual acquires or constructs on or after the Effective Date, and with regard to specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act which an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 個人の昭和五十四年以前の各年における不動産所得の金額又は事業所得の金額の計算上生じた旧法第十三条第二項並びに旧法第十三条の二第三項、第十四条第三項及び第十五条第二項の規定により読み替えられた旧法第十三条第二項に規定する満たない金額がある場合については、なお従前の例による。
suppl-3551-9/art-7/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-13
With regard to cases where there is a shortfall amount prescribed in Article 13, paragraph (2) of the Former Act, or in Article 13, paragraph (2) of the Former Act as read with the replacement of terms pursuant to the provisions of Article 13-2, paragraph (3), Article 14, paragraph (3) and Article 15, paragraph (2) of the Former Act, which arose in calculating the amount of real estate income or the amount of business income of an individual for any year of 1979 or before, the provisions then in force continue to govern.
machine translation, not official
**第十四項** 個人の昭和五十五年における不動産所得の金額又は事業所得の金額の計算上生ずる新法第十三条第二項並びに新法第十三条の二第三項、第十四条第三項及び第十五条第二項の規定により読み替えられた新法第十三条第二項の規定に規定する満たない金額がある場合におけるこれらの規定の適用については、新法第十三条第二項（新法第十四条第三項及び第十五条第二項において準用する場合を含む。）中「翌年分の」とあるのは「翌年以後二年間の各年における」と、「その年の翌年において」とあるのは「当該翌年以後二年間の各年のうち、」と、「受ける場合には、当該翌年」とあるのは「受ける年については、当該年」と、「満たない金額」とあるのは「満たない金額（その金額のうちこの項の規定により既に必要経費に算入した金額があるときは、当該金額を控除した金額）」とし、新法第十三条の二第三項において読み替えられた新法第十三条第二項中「翌年分の」とあるのは「翌年以後二年間の各年における」と、「その年の翌年において」とあるのは「当該翌年以後二年間の各年のうち、」と、「受ける場合には、当該翌年」とあるのは「受ける年については、当該年」と、「満たない金額」とあるのは「満たない金額（その金額のうちこの項の規定により既に必要経費に算入した金額があるときは、当該金額を控除した金額とし、当該減価償却資産につき第十三条第二項の規定の適用を受ける年については、当該年に係る同項に規定する満たない金額に相当する金額を加算した金額とする。）」とする。
suppl-3551-9/art-7/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-14
With regard to the application of the provisions of Article 13, paragraph (2) of the New Act, and of Article 13, paragraph (2) of the New Act as read with the replacement of terms pursuant to the provisions of Article 13-2, paragraph (3), Article 14, paragraph (3) and Article 15, paragraph (2) of the New Act, in the case where there is a shortfall amount prescribed in those provisions arising in calculating the amount of real estate income or the amount of business income of an individual for 1980, in Article 13, paragraph (2) of the New Act (including as applied mutatis mutandis pursuant to Article 14, paragraph (3) and Article 15, paragraph (2) of the New Act), the phrase "for the following year" is deemed to be replaced with "in each of the two years beginning with the following year", the phrase "in the year following that year" with "in any of the two years beginning with that following year,", the phrase "in the case where it receives the application, that following year" with "for the year in which it receives the application, that year", and the phrase "shortfall amount" with "shortfall amount (if any portion of that amount has already been included in necessary expenses pursuant to the provisions of this paragraph, the amount remaining after deducting that portion)"; and in Article 13, paragraph (2) of the New Act as read with the replacement of terms pursuant to Article 13-2, paragraph (3) of the New Act, the phrase "for the following year" is deemed to be replaced with "in each of the two years beginning with the following year", the phrase "in the year following that year" with "in any of the two years beginning with that following year,", the phrase "in the case where it receives the application, that following year" with "for the year in which it receives the application, that year", and the phrase "shortfall amount" with "shortfall amount (if any portion of that amount has already been included in necessary expenses pursuant to the provisions of this paragraph, the amount remaining after deducting that portion, and, for a year in which the provisions of Article 13, paragraph (2) apply to the depreciable assets, the amount obtained by adding to it an amount equivalent to the shortfall amount prescribed in that paragraph for that year)".
machine translation, not official
**第十五項** 新法第十六条第二項の規定は、個人が施行日以後に取得する同項に規定する通気坑道又は排水坑道について適用し、個人が施行日前に取得した旧法第十六条第二項に規定する通気坑道又は排水坑道については、なお従前の例による。
suppl-3551-9/art-7/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-15
The provisions of Article 16, paragraph (2) of the New Act apply to ventilation tunnels or drainage tunnels prescribed in that paragraph which an individual acquires on or after the Effective Date, and with regard to ventilation tunnels or drainage tunnels prescribed in Article 16, paragraph (2) of the Former Act which an individual acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十六項** 新法第十七条の規定は、個人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、個人が施行日前に取得等をした旧法第十七条に規定する減価償却資産については、なお従前の例による。
suppl-3551-9/art-7/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-16
The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 17 of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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### 第八条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-3551-9/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-8
**第一項** 個人の昭和五十四年分の事業所得に係る総収入金額のうちに新法第二十条第一項に規定する海外取引による収入金額がある場合における昭和五十五年分の所得税に係る同項の規定の適用については、同項中「区分してそれぞれの収入金額に当該各号に掲げる割合を乗じて計算した金額の合計額に、その年において事業を営んでいた期間内の指定期間の月数」とあるのは、「区分し、次項第一号に掲げる取引に係る収入金額にその年において事業を営んでいた期間内のうち昭和五十五年一月一日から同年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該事業を営んでいた期間内の月数（以下この項において「その年の月数」という。）で除して計算した金額の千分の十七に相当する金額と当該取引に係る収入金額にその年の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれをその年の月数で除して計算した金額の千分の十三・六に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれをその年の月数で除して計算した金額の千分の二十三に相当する金額と当該取引に係る収入金額にその年の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれをその年の月数で除して計算した金額の千分の十八・四に相当する金額との合計額を加算した金額に、その年の月数」とする。
suppl-3551-9/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-8/par-1
With regard to the application of the provisions of Article 20, paragraph (1) of the New Act to income tax for 1980 in the case where the gross revenue pertaining to the business income of an individual for 1979 includes revenue from overseas transactions prescribed in that paragraph, the phrase "classified, the total of the amounts calculated by multiplying the respective revenues by the ratios listed in those items, by the number of months in the designated period within the period during which the individual carried on business in that year" in that paragraph is deemed to be replaced with "classified, the amount obtained by adding to the total of an amount equivalent to 17/1,000 of the amount calculated by multiplying the revenue from transactions listed in item (i) of the following paragraph by the number of months in the period from January 1, 1980 to March 31, 1980 within the period during which the individual carried on business in that year (hereinafter referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the result by the number of months in the period during which the individual carried on business (hereinafter referred to as the "number of months of that year" in this paragraph), and an amount equivalent to 13.6/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months of that year and dividing the result by the number of months of that year, the total of an amount equivalent to 23/1,000 of the amount calculated by multiplying the revenue from transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the result by the number of months of that year, and an amount equivalent to 18.4/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months of that year and dividing the result by the number of months of that year, by the number of months of that year".
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### 第九条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction of Income from Overseas Transactions Involving Technology, etc. of Individuals
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suppl-3551-9/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-9
**第一項** 個人の昭和五十五年分の事業所得に係る総収入金額のうちに新法第二十一条第一項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の二十八（次項第三号」とあるのは「昭和五十五年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の三十五（次項第三号に掲げる取引によるものについては百分の十とし、同項第四号に掲げる取引によるものについては百分の二十とする。）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の二十八（同項第三号」と、「金額の合計額」とあるのは「金額との合計額」と、「百分の四十」とあるのは「百分の五十」とする。
suppl-3551-9/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-9/par-1
With regard to the application of the provisions of Article 21, paragraph (1) of the New Act in the case where the gross revenue pertaining to the business income of an individual for 1980 includes revenue from overseas transactions involving technology, etc. prescribed in that paragraph, the phrase "28 percent of that revenue (for revenue from transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "35 percent of that revenue within the period from January 1, 1980 to March 31, 1980 (10 percent for revenue from transactions listed in item (iii) of the following paragraph, and 20 percent for revenue from transactions listed in item (iv) of that paragraph) and an amount equivalent to 28 percent of that revenue within the period from April 1, 1980 to December 31, 1980 (for revenue from transactions listed in item (iii) of that paragraph", the phrase "the total of the amounts" with "the total of the amount and the amount", and the phrase "40 percent" with "50 percent".
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### 第十条（認定中小企業者の純損失の繰戻しによる還付の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Refunds by Carry-Back of Net Losses of Certified Small and Medium Sized Enterprises
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suppl-3551-9/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-10
**第一項** 旧法第二十八条の五第一項に規定する認定中小企業者に該当する居住者の昭和五十三年又は昭和五十四年において生じた同項に規定する純損失の金額については、なお従前の例による。
suppl-3551-9/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-10/par-1
With regard to the amount of net loss prescribed in Article 28-5, paragraph (1) of the Former Act incurred in 1978 or 1979 by a resident who falls under the category of certified small and medium sized enterprise prescribed in that paragraph, the provisions then in force continue to govern.
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### 第十一条（給与所得者等が住宅等の譲渡を受けた場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Salary Income Earners, etc. Acquire Housing, etc. by Transfer
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suppl-3551-9/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-11
**第一項** 旧法第二十九条第一項に規定する給与所得者等が、昭和五十五年十二月三十一日までに、同項に規定する使用者の有する同項に規定する住宅等を使用人である地位に基づき低い価額の対価により譲り受けた場合における経済的利益については、なお従前の例による。
suppl-3551-9/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-11/par-1
With regard to economic benefits in the case where a salary income earner, etc. prescribed in Article 29, paragraph (1) of the Former Act acquired by transfer, by December 31, 1980, housing, etc. prescribed in that paragraph held by an employer prescribed in that paragraph, for consideration at a low price on the basis of the earner's status as an employee, the provisions then in force continue to govern.
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### 第十二条（恩給及び給与等とみなす年金に係る給与所得の源泉徴収の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source on Employment Income Pertaining to Pensions and Annuities Deemed to Be Salaries, etc.
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suppl-3551-9/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-12
**第一項** 居住者が昭和五十五年十二月三十一日までに支払を受けるべき旧法第二十九条の三に規定する恩給に係る所得税法第百八十三条第一項の規定による所得税の徴収及び納付並びに同法第百九十四条第四項に規定する給与所得者の扶養控除等申告書については、なお従前の例による。
suppl-3551-9/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-12/par-1
With regard to the collection and payment of income tax pursuant to the provisions of Article 183, paragraph (1) of the Income Tax Act on pensions prescribed in Article 29-3 of the Former Act which a resident is to receive by December 31, 1980, and to the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (4) of that Act, the provisions then in force continue to govern.
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### 第十三条（住宅取得控除に関する経過措置） — Transitional Measures Concerning Credit for Housing Acquisition
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suppl-3551-9/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-13
**第一項** 新法第四十一条第一項並びに新法第四十一条の二第一項及び第二項の規定は、居住者が新法第四十一条第一項に規定する家屋を昭和五十六年一月一日以後に同項に規定するところによりその者の居住の用に供した場合における同年分以後の所得税について適用し、居住者が旧法第四十一条第一項に規定する家屋を昭和五十五年十二月三十一日以前に同項に規定するところによりその者の居住の用に供した場合における同年分以前の所得税については、なお従前の例による。
suppl-3551-9/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-13/par-1
The provisions of Article 41, paragraph (1) and Article 41-2, paragraphs (1) and (2) of the New Act apply to income tax for 1981 and subsequent years in the case where a resident has, on or after January 1, 1981, used a house prescribed in Article 41, paragraph (1) of the New Act as the resident's residence in the manner prescribed in that paragraph, and with regard to income tax for 1980 and prior years in the case where a resident used a house prescribed in Article 41, paragraph (1) of the Former Act as the resident's residence on or before December 31, 1980 in the manner prescribed in that paragraph, the provisions then in force continue to govern.
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**第二項** 居住者が、昭和五十四年分又は昭和五十五年分の所得税について旧法第四十一条第一項又は旧法第四十一条の二第一項及び第二項の規定の適用を受ける場合におけるその者の昭和五十六年分又は昭和五十七年分の所得税については、旧法第四十一条第一項中「所得税の額」とあるのは「うち、その年分の所得税に係るその年の所得税法第二条第一項第三十号の合計所得金額（次条において「合計所得金額」という。）が八百万円以下である年分については、その年分の所得税の額」と、旧法第四十一条の二第一項中「受けようとする旨」とあるのは「受けようとする旨、その年の合計所得金額の見積額」と、同条第二項中「提出しなければならない」とあるのは「提出しなければならないものとし、同日においてその者のその年の合計所得金額の見積額が八百万円を超えるときは提出することができないものとする」として、旧法第四十一条第一項並びに旧法第四十一条の二第一項及び第二項の規定の例による。
suppl-3551-9/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-13/par-2
With regard to income tax for 1981 or 1982 of a resident who receives the application of the provisions of Article 41, paragraph (1) or Article 41-2, paragraphs (1) and (2) of the Former Act for income tax for 1979 or 1980, the provisions of Article 41, paragraph (1) and Article 41-2, paragraphs (1) and (2) of the Former Act govern, with the phrase "the amount of income tax" in Article 41, paragraph (1) of the Former Act deemed to be replaced with "for a year for which the total income amount under Article 2, paragraph (1), item (xxx) of the Income Tax Act for that year pertaining to income tax for that year (referred to as the "total income amount" in the following Article) is 8,000,000 yen or less, the amount of income tax for that year", the phrase "a statement to the effect that the resident seeks to receive" in Article 41-2, paragraph (1) of the Former Act deemed to be replaced with "a statement to the effect that the resident seeks to receive, the estimated amount of the total income amount for that year", and the phrase "must submit" in paragraph (2) of that Article deemed to be replaced with "must submit, and may not submit if, as of that date, the estimated amount of the total income amount of the resident for that year exceeds 8,000,000 yen".
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### 第十四条（住宅貯蓄控除に関する経過措置） — Transitional Measures Concerning Credit for Housing Savings
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suppl-3551-9/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-14
**第一項** 昭和五十五年十二月三十一日までに締結した旧法第四十一条の三第一項に規定する住宅貯蓄契約に係る同年分以前の所得税については、なお従前の例による。
suppl-3551-9/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-14/par-1
With regard to income tax for 1980 and prior years pertaining to housing savings contracts prescribed in Article 41-3, paragraph (1) of the Former Act concluded by December 31, 1980, the provisions then in force continue to govern.
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### 第十五条（償還差益に対する分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption
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suppl-3551-9/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-15
**第一項** 昭和五十五年三月三十一日までに発行された旧法第四十一条の十二に規定する割引債に係る所得税については、なお従前の例による。
suppl-3551-9/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-15/par-1
With regard to income tax pertaining to discount bonds prescribed in Article 41-12 of the Former Act which were issued by March 31, 1980, the provisions then in force continue to govern.
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### 第十六条（法人税の特例に関する経過措置の原則） — Principle of Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3551-9/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-16
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3551-9/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-16/par-1
The provisions of Chapter III of the New Act apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) commencing on or after the Effective Date, except as otherwise provided, and with regard to corporation tax for business years of a corporation that commenced before the Effective Date, the provisions then in force continue to govern.
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### 第十七条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-3551-9/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17
**第一項** 新法第四十三条第一項の表の第一号から第八号までの規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供するこれらの規定に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号から第八号までに掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3551-9/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-1
The provisions of items (i) through (viii) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions of which a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which it puts to use for its business, and with regard to cases where a corporation put depreciable assets listed in items (i) through (viii) of the table in Article 43, paragraph (1) of the Former Act of which it made an acquisition, etc. before the Effective Date to use for its business, the provisions then in force continue to govern.
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**第二項** 新法第四十三条第一項の表の第九号の規定は、施行日以後に同号に規定する認定を受けた高度化事業計画又は振興計画に係る同号に掲げる減価償却資産について適用し、施行日前に旧法第四十三条第一項の表の第九号に規定する認定を受けた高度化事業計画に係る同号に掲げる減価償却資産については、なお従前の例による。
suppl-3551-9/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-2
The provisions of item (ix) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in that item pertaining to an upgrading project plan or a promotion plan that receives the certification prescribed in that item on or after the Effective Date, and with regard to depreciable assets listed in item (ix) of the table in Article 43, paragraph (1) of the Former Act pertaining to an upgrading project plan that received the certification prescribed in that item before the Effective Date, the provisions then in force continue to govern.
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**第三項** 法人が施行日前に取得等をした旧法第四十四条第一項に規定する公害防止施設をその事業の用に供した場合における当該公害防止施設については、なお従前の例による。
suppl-3551-9/art-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-3
With regard to pollution control facilities prescribed in Article 44, paragraph (1) of the Former Act in the case where a corporation made an acquisition, etc. of those pollution control facilities before the Effective Date and put them to use for its business, the provisions then in force continue to govern.
machine translation, not official
**第四項** 前項の規定の適用がある場合における新法第四十二条の四、第四十五条から第四十六条まで、第四十九条から第五十一条の二まで、第五十二条の二、第五十二条の三、第六十四条から第六十五条まで、第六十五条の七、第六十五条の八及び第六十七条の四の規定の適用については、新法第四十二条の四第一項中「若しくは第五十一条の二」とあるのは「、第五十一条の二若しくは昭和五十五年改正法附則第十七条第三項」と、新法第四十五条第一項中「又は同条の規定」とあるのは「若しくは昭和五十五年改正法附則第十七条第三項又はこれらの規定」と、新法第四十五条の二第一項中「若しくは前条」とあるのは「、前条若しくは昭和五十五年改正法附則第十七条第三項」と、同条第三項中「若しくは第一項」とあるのは「、第一項若しくは昭和五十五年改正法附則第十七条第三項」と、新法第四十五条の三第一項中「若しくは前条」とあるのは「、前条若しくは昭和五十五年改正法附則第十七条第三項」と、新法第四十五条の四第一項及び第四十六条第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和五十五年改正法附則第十七条第三項」と、新法第四十九条第一項中「若しくは第四十五条から第四十五条の三まで」とあるのは「、第四十五条から第四十五条の三まで若しくは昭和五十五年改正法附則第十七条第三項」と、新法第五十条第一項中「若しくは第四十五条」とあるのは「、第四十五条若しくは昭和五十五年改正法附則第十七条第三項」と、新法第五十一条第二項中「若しくは第四十七条から第四十九条まで」とあるのは「、第四十七条から第四十九条まで若しくは昭和五十五年改正法附則第十七条第三項」と、新法第五十一条の二第二項中「若しくは第四十五条から前条まで」とあるのは「、第四十五条から前条まで若しくは昭和五十五年改正法附則第十七条第三項」と、新法第五十二条の二及び第五十二条の三中「又は第四十五条から第五十一条まで」とあるのは「、第四十五条から第五十一条まで又は昭和五十五年改正法附則第十七条第三項」と、「第四十五条の四から第四十九条まで」とあるのは「第四十五条の四から第四十九条まで又は昭和五十五年改正法附則第十七条第三項」と、新法第六十四条第六項（新法第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、新法第六十五条の七第七項（新法第六十五条の八第七項において準用する場合を含む。）及び新法第六十七条の四第六項中「及び第四十七条から第五十一条まで」とあるのは「、第四十七条から第五十一条まで及び昭和五十五年改正法附則第十七条第三項」とする。
suppl-3551-9/art-17/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-4
With regard to the application of the provisions of Article 42-4, Articles 45 through 46, Articles 49 through 51-2, Article 52-2, Article 52-3, Articles 64 through 65, Article 65-7, Article 65-8 and Article 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 51-2" in Article 42-4, paragraph (1) of the New Act is deemed to be replaced with ", Article 51-2 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or the provisions of that Article" in Article 45, paragraph (1) of the New Act is deemed to be replaced with "or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act, or those provisions"; the phrase "or the preceding Article" in Article 45-2, paragraph (1) of the New Act is deemed to be replaced with ", the preceding Article or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with ", paragraph (1) or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or the preceding Article" in Article 45-3, paragraph (1) of the New Act is deemed to be replaced with ", the preceding Article or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or Article 51" in Article 45-4, paragraph (1) and Article 46, paragraph (1) of the New Act is deemed to be replaced with ", Article 51 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or Articles 45 through 45-3" in Article 49, paragraph (1) of the New Act is deemed to be replaced with ", Articles 45 through 45-3 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or Article 45" in Article 50, paragraph (1) of the New Act is deemed to be replaced with ", Article 45 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or Articles 47 through 49" in Article 51, paragraph (2) of the New Act is deemed to be replaced with ", Articles 47 through 49 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or Article 45 through the preceding Article" in Article 51-2, paragraph (2) of the New Act is deemed to be replaced with ", Article 45 through the preceding Article or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; in Article 52-2 and Article 52-3 of the New Act, the phrase "or Articles 45 through 51" is deemed to be replaced with ", Articles 45 through 51 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act", and the phrase "Articles 45-4 through 49" with "Articles 45-4 through 49 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; and the phrase "and Articles 47 through 51" in Article 64, paragraph (6) of the New Act (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the New Act), Article 65-7, paragraph (7) of the New Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the New Act) and Article 67-4, paragraph (6) of the New Act is deemed to be replaced with ", Articles 47 through 51 and Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act".
machine translation, not official
**第五項** 新法第四十五条第一項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。この場合において、施行日から昭和五十六年三月三十一日までの間に新法第四十五条第一項の表の第四号又は第五号に掲げる地区内で取得等がされる同項に規定する工業用機械等に対する同項の規定の適用については、同表の第四号中「百分の二十」とあるのは「三分の一」と、「百分の十四」とあるのは「五分の一」と、同表の第五号中「百分の二十七」とあるのは「二分の一」と、「百分の十六」とあるのは「四分の一」とする。
suppl-3551-9/art-17/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-5
The provisions of Article 45, paragraph (1) of the New Act apply where a corporation puts industrial machinery, etc. prescribed in that paragraph of which it makes an acquisition, etc. on or after the Effective Date to use for its business, and with regard to cases where a corporation put industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act of which it made an acquisition, etc. before the Effective Date to use for its business, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 45, paragraph (1) of the New Act to industrial machinery, etc. prescribed in that paragraph of which an acquisition, etc. is made within a district listed in item (iv) or (v) of the table in that paragraph during the period from the Effective Date to March 31, 1981, the phrase "20 percent" in item (iv) of that table is deemed to be replaced with "one-third", the phrase "14 percent" in that item with "one-fifth", the phrase "27 percent" in item (v) of that table with "one-half", and the phrase "16 percent" in that item with "one-quarter".
machine translation, not official
**第六項** 新法第四十五条の二第一項の規定は、法人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する機械及び装置について適用し、法人が施行日前に取得又は製作をした旧法第四十五条の二第一項に規定する機械及び装置をその事業の用に供した場合については、なお従前の例による。
suppl-3551-9/art-17/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-6
The provisions of Article 45-2, paragraph (1) of the New Act apply where a corporation puts machinery and equipment prescribed in that paragraph which it acquires or manufactures on or after the Effective Date to use for its business, and with regard to cases where a corporation put machinery and equipment prescribed in Article 45-2, paragraph (1) of the Former Act which it acquired or manufactured before the Effective Date to use for its business, the provisions then in force continue to govern.
machine translation, not official
**第七項** 新法第四十五条の四第一項の規定は、施行日以後に同項各号に規定する中小企業構造改善計画、構造改善事業計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号に規定する商工組合等、特定組合又は漁業協同組合等の構成員の有する当該各号に掲げる減価償却資産について適用し、施行日前に旧法第四十五条の四第一項各号に規定する中小企業構造改善計画、構造改善事業計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受けた当該各号に規定する商工組合等、特定組合又は漁業協同組合等の構成員の有する当該各号に掲げる減価償却資産については、なお従前の例による。この場合において、施行日から昭和五十六年二月二十八日までの間に新法第四十五条の四第一項各号に規定する中小企業構造改善計画、構造改善事業計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号に規定する商工組合等、特定組合又は漁業協同組合等の構成員の有する当該各号に掲げる減価償却資産に対する同項の規定の適用については、同項中「百分の三十二」とあるのは、「五分の二」とする。
suppl-3551-9/art-17/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-7
The provisions of Article 45-4, paragraph (1) of the New Act apply to depreciable assets listed in the items of that paragraph that are held by members of commercial and industrial associations, etc., specified associations or fishery cooperatives, etc. prescribed in those items which receive, on or after the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or small and medium sized fishery structural improvement plan prescribed in those items, and with regard to depreciable assets listed in the items of Article 45-4, paragraph (1) of the Former Act that are held by members of commercial and industrial associations, etc., specified associations or fishery cooperatives, etc. prescribed in those items which received, before the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or small and medium sized fishery structural improvement plan prescribed in those items, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 45-4, paragraph (1) of the New Act to depreciable assets listed in the items of that paragraph that are held by members of commercial and industrial associations, etc., specified associations or fishery cooperatives, etc. prescribed in those items which receive, during the period from the Effective Date to February 28, 1981, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or small and medium sized fishery structural improvement plan prescribed in those items, the phrase "32 percent" in that paragraph is deemed to be replaced with "two-fifths".
machine translation, not official
**第八項** 新法第四十六条第一項の規定は、法人が施行日以後に取得等をする同項に規定する機械及び装置並びに工場用の建物及びその附属設備について適用し、法人が施行日前に取得等をした旧法第四十六条第一項に規定する機械及び装置並びに工場用の建物及びその附属設備については、なお従前の例による。
suppl-3551-9/art-17/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-8
The provisions of Article 46, paragraph (1) of the New Act apply to machinery and equipment, and factory buildings and their associated facilities, prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to machinery and equipment, and factory buildings and their associated facilities, prescribed in Article 46, paragraph (1) of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第九項** 新法第四十七条の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅及び同条第二項に規定する施設建築物について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅及び同条第二項に規定する施設建築物については、なお従前の例による。
suppl-3551-9/art-17/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-9
The provisions of Article 47 of the New Act apply to rental housing prescribed in paragraph (1) of that Article and facility buildings prescribed in paragraph (2) of that Article which a corporation acquires or newly constructs on or after the Effective Date, and with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act and facility buildings prescribed in paragraph (2) of that Article which a corporation acquired or newly constructed before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する特定備蓄施設等（次項に定める資産を除く。）については、なお従前の例による。
suppl-3551-9/art-17/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-10
The provisions of Article 48, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph which a corporation acquires or constructs on or after the Effective Date, and with regard to specified stockpiling facilities, etc. prescribed in Article 48, paragraph (1) of the Former Act which a corporation acquired or constructed before the Effective Date (excluding the assets specified in the following paragraph), the provisions then in force continue to govern.
machine translation, not official
**第十一項** 旧法第四十八条第一項の表の第四号に掲げる法人が施行日前に自動車ターミナル法（昭和三十四年法律第百三十六号）第三条第二号の規定による免許を受けた同法第二条第三項に規定する一般自動車ターミナルにつき施行日から昭和五十五年十二月三十一日までの間に同法第六条第二項に規定する認可を受けた場合における当該認可に係る工事の施行により取得又は建設をする旧法第四十八条第一項の表の第四号に掲げる資産については、なお従前の例による。
suppl-3551-9/art-17/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-11
With regard to assets listed in item (iv) of the table in Article 48, paragraph (1) of the Former Act which a corporation listed in item (iv) of that table acquires or constructs through the execution of the construction work covered by the authorization prescribed in Article 6, paragraph (2) of the Automobile Terminal Business Act (Act No. 136 of 1959), in the case where the corporation has received that authorization, during the period from the Effective Date to December 31, 1980, for a general automobile terminal prescribed in Article 2, paragraph (3) of that Act for which it obtained a license under the provisions of Article 3, item (ii) of that Act before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十二項** 新法第四十九条第二項の規定は、法人が施行日以後に取得する同項に規定する通気坑道又は排水坑道について適用し、法人が施行日前に取得した旧法第四十九条第二項に規定する通気坑道又は排水坑道については、なお従前の例による。
suppl-3551-9/art-17/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-12
The provisions of Article 49, paragraph (2) of the New Act apply to ventilation tunnels or drainage tunnels prescribed in that paragraph which a corporation acquires on or after the Effective Date, and with regard to ventilation tunnels or drainage tunnels prescribed in Article 49, paragraph (2) of the Former Act which a corporation acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 新法第五十条第一項の規定は、法人が施行日以後に取得（改良を含む。）又は建設をする同項に規定する構築物について適用し、法人が施行日前に当該取得又は建設をした旧法第五十条第一項に規定する構築物については、なお従前の例による。
suppl-3551-9/art-17/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-13
The provisions of Article 50, paragraph (1) of the New Act apply to structures prescribed in that paragraph which a corporation acquires (including by improvement) or constructs on or after the Effective Date, and with regard to structures prescribed in Article 50, paragraph (1) of the Former Act which a corporation so acquired or constructed before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十四項** 新法第五十条第二項の規定は、法人が施行日以後に同項に規定する植林費を支出する場合について適用し、法人が施行日前に旧法第五十条第二項に規定する植林費を支出した場合については、なお従前の例による。
suppl-3551-9/art-17/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-14
The provisions of Article 50, paragraph (2) of the New Act apply where a corporation expends planting expenses prescribed in that paragraph on or after the Effective Date, and with regard to cases where a corporation expended planting expenses prescribed in Article 50, paragraph (2) of the Former Act before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十五項** 新法第五十一条の規定は、施行日以後に同条第一項に規定する特定組合が新法第五十六条の二第一項に規定する事業計画の承認等を受ける当該事業計画に定める共同利用施設について適用し、施行日前に旧法第五十一条第一項に規定する特定組合が旧法第五十六条の二第一項に規定する事業計画の承認等を受けた当該事業計画に定める共同利用施設については、なお従前の例による。
suppl-3551-9/art-17/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-15
The provisions of Article 51 of the New Act apply to joint-use facilities specified in a business plan for which a specified association prescribed in paragraph (1) of that Article receives, on or after the Effective Date, the approval, etc. of a business plan prescribed in Article 56-2, paragraph (1) of the New Act, and with regard to joint-use facilities specified in a business plan for which a specified association prescribed in Article 51, paragraph (1) of the Former Act received, before the Effective Date, the approval, etc. of a business plan prescribed in Article 56-2, paragraph (1) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第十六項** 新法第五十二条の二第二項の規定は、施行日以後に開始する各事業年度において生ずる同項に規定する特別償却限度額に係る不足額について適用し、施行日前に開始した各事業年度において生じた旧法第五十二条の二第二項に規定する特別償却限度額に係る不足額については、なお従前の例による。この場合において、施行日から昭和五十六年三月三十一日までの間に開始する各事業年度において生ずる新法第五十二条の二第二項に規定する特別償却限度額に係る不足額がある場合における同項の規定の適用については、同項中「一年」とあるのは、「二年」とする。
suppl-3551-9/art-17/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-16
The provisions of Article 52-2, paragraph (2) of the New Act apply to a shortfall in relation to the special depreciation limit prescribed in that paragraph arising in each business year commencing on or after the Effective Date, and with regard to a shortfall in relation to the special depreciation limit prescribed in Article 52-2, paragraph (2) of the Former Act that arose in each business year commencing before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 52-2, paragraph (2) of the New Act in the case where there is a shortfall in relation to the special depreciation limit prescribed in that paragraph arising in each business year commencing during the period from the Effective Date to March 31, 1981, the phrase "one year" in that paragraph is deemed to be replaced with "two years".
machine translation, not official
**第十七項** 新法第五十二条の三第二項の規定は、施行日以後に開始する各事業年度において同条第一項の規定により損金の額に算入した金額が同項の特別償却限度額に満たない場合について適用し、施行日前に開始した各事業年度において旧法第五十二条の三第一項の規定により損金の額に算入した金額が同項の特別償却限度額に満たなかつた場合については、なお従前の例による。この場合において、施行日から昭和五十六年三月三十一日までの間に開始する各事業年度において新法第五十二条の三第一項の規定により損金の額に算入した金額が同項の特別償却限度額に満たない場合における同条第二項の規定の適用については、同項中「一年」とあるのは、「二年」とする。
suppl-3551-9/art-17/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-17
The provisions of Article 52-3, paragraph (2) of the New Act apply where, in each business year commencing on or after the Effective Date, the amount included in deductible expenses pursuant to the provisions of paragraph (1) of that Article is less than the special depreciation limit referred to in that paragraph, and with regard to cases where, in each business year commencing before the Effective Date, the amount included in deductible expenses pursuant to the provisions of Article 52-3, paragraph (1) of the Former Act was less than the special depreciation limit referred to in that paragraph, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 52-3, paragraph (2) of the New Act where, in each business year commencing during the period from the Effective Date to March 31, 1981, the amount included in deductible expenses pursuant to the provisions of paragraph (1) of that Article is less than the special depreciation limit referred to in that paragraph, the phrase "one year" in paragraph (2) of that Article is deemed to be replaced with "two years".
machine translation, not official
**第十八項** 新法第五十二条の四の規定は、法人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、法人が施行日前に取得等をした旧法第五十二条の四に規定する減価償却資産については、なお従前の例による。
suppl-3551-9/art-17/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-18
The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 52-4 of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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### 第十八条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-3551-9/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18
**第一項** 新法第五十四条の規定は、法人の施行日以後に終了する事業年度において積み立てられる中小企業等海外市場開拓準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた中小企業等海外市場開拓準備金の金額については、なお従前の例による。この場合において、同条第一項に規定する法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条の規定の適用については、同項中「除して計算した金額」とあるのは、「除して計算した金額（昭和五十五年改正法の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から昭和五十五年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の八・二（当該事業年度終了の時において資本の金額若しくは出資金額が一億円以下である法人又は資本若しくは出資を有しない法人（以下この項において「中小法人」という。）については、千分の十七）に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の六・六（中小法人については、千分の十三・六）に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十一・二（中小法人については、千分の二十三）に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の九（中小法人については、千分の十八・四）に相当する金額との合計額を加算した金額）」とする。
suppl-3551-9/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-1
The provisions of Article 54 of the New Act apply to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article for a business year of a corporation prescribed in paragraph (1) of that Article which commenced before the Effective Date and ends on or after the Effective Date, the phrase "the amount calculated by dividing" in that paragraph is deemed to be replaced with "the amount calculated by dividing (for a business year which commenced before the Effective Date of the 1980 Amendment Act and ends on or after that date, the amount obtained by adding to the total of an amount equivalent to 8.2/1,000 (17/1,000 for a corporation whose amount of capital or amount of contribution at the end of that business year is 100 million yen or less, or a corporation without capital or contribution (hereinafter referred to as a "small or medium-sized corporation" in this paragraph)) of the amount calculated by multiplying the revenue from transactions listed in item (i) of the following paragraph by the number of months in the period from the first day of that business year to March 31, 1980 (hereinafter referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the result by the number of months in that base year, and an amount equivalent to 6.6/1,000 (13.6/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year, the total of an amount equivalent to 11.2/1,000 (23/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the result by the number of months in that base year, and an amount equivalent to 9/1,000 (18.4/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year)".
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**第二項** 当該事業年度終了の時において資本の金額又は出資金額が五億円を超え、かつ、十億円以下である法人の施行日前に開始し、かつ、施行日以後に終了する事業年度分の法人税については、旧法第五十四条第一項中「昭和五十六年三月三十一日」とあるのは、「昭和五十五年三月三十一日」として、同条の規定の例による。
suppl-3551-9/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-2
With regard to corporation tax for a business year which commenced before the Effective Date and ends on or after the Effective Date of a corporation whose amount of capital or amount of contribution at the end of that business year exceeds 500 million yen and is 1 billion yen or less, the provisions of Article 54 of the Former Act govern, with the phrase "March 31, 1981" in paragraph (1) of that Article deemed to be replaced with "March 31, 1980".
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**第三項** 前項の規定により積み立てられた旧法第五十四条第一項の中小企業等海外市場開拓準備金の金額の益金の額への算入については、同条第六項から第九項まで及び第十二項から第十四項までの規定の例による。
suppl-3551-9/art-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-3
With regard to the inclusion in gross profit of the amount of the reserve for overseas market development by small and medium sized enterprises, etc. referred to in Article 54, paragraph (1) of the Former Act which was set aside pursuant to the provisions of the preceding paragraph, the provisions of paragraphs (6) through (9) and paragraphs (12) through (14) of that Article govern.
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**第四項** 新法第五十五条及び第五十六条の規定は、法人が施行日以後に取得する新法第五十五条第一項及び第五十六条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧法第五十五条第一項及び第五十六条第一項に規定する特定株式等並びに施行日前に締結した旧法第五十五条第二項に規定する特定海外工事契約に係る同項に規定する特定海外工事については、次項に定める場合を除き、なお従前の例による。
suppl-3551-9/art-18/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-4
The provisions of Articles 55 and 56 of the New Act apply to specified shares, etc. prescribed in Article 55, paragraph (1) and Article 56, paragraph (1) of the New Act which a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) and Article 56, paragraph (1) of the Former Act which a corporation acquired before the Effective Date, and to specified overseas construction work prescribed in Article 55, paragraph (2) of the Former Act pertaining to a specified overseas construction contract prescribed in that paragraph which was concluded before the Effective Date, the provisions then in force continue to govern, except in the case specified in the following paragraph.
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**第五項** 法人が施行日前に旧法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新法第五十五条第四項各号に掲げる場合に該当することとなつたときは、同項の規定の例による。
suppl-3551-9/art-18/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-5
Where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act before the Effective Date and comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act on or after the Effective Date, the provisions of that paragraph govern.
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**第六項** 新法第五十六条の四第一項の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る鉄道設備支出金額（同項に規定する特定鉄道設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第五十六条の四第二項に規定する政令で定められた工事に係る当該鉄道設備支出金額については、なお従前の例による。
suppl-3551-9/art-18/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-6
The provisions of Article 56-4, paragraph (1) of the New Act apply to railway facility expenditure (meaning the amount expended for the acquisition or construction of specified railway facilities prescribed in paragraph (2) of that Article) pertaining to construction work specified on or after the Effective Date by Cabinet Order prescribed in that paragraph, and with regard to that railway facility expenditure pertaining to construction work specified before the Effective Date by Cabinet Order prescribed in Article 56-4, paragraph (2) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第七項** 新法第五十六条の五第一項の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る発電設備支出金額（同項に規定する特定発電設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第五十六条の五第二項に規定する政令で定められた工事に係る当該発電設備支出金額については、なお従前の例による。
suppl-3551-9/art-18/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-7
The provisions of Article 56-5, paragraph (1) of the New Act apply to power generation facility expenditure (meaning the amount expended for the acquisition or construction of specified power generation facilities prescribed in paragraph (2) of that Article) pertaining to construction work specified on or after the Effective Date by Cabinet Order prescribed in that paragraph, and with regard to that power generation facility expenditure pertaining to construction work specified before the Effective Date by Cabinet Order prescribed in Article 56-5, paragraph (2) of the Former Act, the provisions then in force continue to govern.
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**第八項** 新法第五十六条の六第一項の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る供給設備支出金額（同項に規定する特定供給設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第五十六条の六第二項に規定する政令で定められた工事に係る当該供給設備支出金額については、なお従前の例による。
suppl-3551-9/art-18/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-8
The provisions of Article 56-6, paragraph (1) of the New Act apply to supply facility expenditure (meaning the amount expended for the acquisition or construction of specified supply facilities prescribed in paragraph (2) of that Article) pertaining to construction work specified on or after the Effective Date by Cabinet Order prescribed in that paragraph, and with regard to that supply facility expenditure pertaining to construction work specified before the Effective Date by Cabinet Order prescribed in Article 56-6, paragraph (2) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第九項** 新法第五十六条の七第一項に規定する法人で施行日以後最初に開始する事業年度の直前の事業年度終了の日において旧法第五十六条の七第一項の計画造林準備金を有するものの施行日から昭和五十六年三月三十一日までの間に開始する各事業年度に係る新法第五十六条の七の規定の適用については、同条第一項第二号中「二十八万八千円」とあるのは、「三十三万六千円」とする。
suppl-3551-9/art-18/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-9
With regard to the application of the provisions of Article 56-7 of the New Act for each business year commencing during the period from the Effective Date to March 31, 1981 of a corporation prescribed in Article 56-7, paragraph (1) of the New Act which holds the reserve for planned afforestation referred to in Article 56-7, paragraph (1) of the Former Act at the end of the business year immediately preceding the first business year commencing on or after the Effective Date, the phrase "288,000 yen" in paragraph (1), item (ii) of that Article is deemed to be replaced with "336,000 yen".
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### 第十九条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction of Income from Overseas Transactions Involving Technology, etc. of Corporations
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suppl-3551-9/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-19
**第一項** 新法第五十八条の規定は、法人の施行日以後に終了する事業年度分の所得に対する法人税について適用し、法人の施行日前に終了した事業年度分の所得に対する法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度において同条第一項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の二十八（次項第三号」とあるのは「当該事業年度開始の日から昭和五十五年三月三十一日までの期間内の当該収入金額の百分の三十五（次項第三号に掲げる取引によるものについては百分の十とし、同項第四号に掲げる取引によるものについては百分の二十とする。）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の当該収入金額の百分の二十八（同項第三号」と、「金額の合計額」とあるのは「金額との合計額」と、「百分の四十」とあるのは「百分の五十」とする。
suppl-3551-9/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-19/par-1
The provisions of Article 58 of the New Act apply to corporation tax on income for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax on income for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of paragraph (1) of that Article in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in that paragraph in a business year which commenced before the Effective Date and ends on or after the Effective Date, the phrase "28 percent of that revenue (for revenue from transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "35 percent of that revenue within the period from the first day of that business year to March 31, 1980 (10 percent for revenue from transactions listed in item (iii) of the following paragraph, and 20 percent for revenue from transactions listed in item (iv) of that paragraph) and an amount equivalent to 28 percent of that revenue within the period from April 1, 1980 to the end of that business year (for revenue from transactions listed in item (iii) of that paragraph", the phrase "the total of the amounts" with "the total of the amount and the amount", and the phrase "40 percent" with "50 percent".
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### 第二十条（合併の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Mergers
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suppl-3551-9/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20
**第一項** 旧法第六十六条第一項第一号の森林組合で施行日前に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求めたものが、当該認定を受けて合併をする場合における法人税については、なお従前の例による。
suppl-3551-9/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-1
With regard to corporation tax in the case where a forestry cooperative referred to in Article 66, paragraph (1), item (i) of the Former Act which sought, before the Effective Date, the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act carries out a merger upon receiving that certification, the provisions then in force continue to govern.
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**第二項** 旧法第六十六条第一項第二号に規定する中小漁業者が施行日前に漁業再建整備特別措置法（昭和五十一年法律第四十三号）第五条第一項の認定を受けた中小漁業構造改善計画に従つて合併をする場合における法人税については、なお従前の例による。
suppl-3551-9/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-2
With regard to corporation tax in the case where a small and medium sized fishery operator prescribed in Article 66, paragraph (1), item (ii) of the Former Act carries out a merger in accordance with a small and medium sized fishery structural improvement plan which received, before the Effective Date, the certification referred to in Article 5, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation (Act No. 43 of 1976), the provisions then in force continue to govern.
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**第三項** 旧法第六十六条第一項第三号に規定する法人で施行日前に同号に規定する認定を受けたものが合併をする場合における法人税については、なお従前の例による。
suppl-3551-9/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-3
With regard to corporation tax in the case where a corporation prescribed in Article 66, paragraph (1), item (iii) of the Former Act which received the certification prescribed in that item before the Effective Date carries out a merger, the provisions then in force continue to govern.
machine translation, not official
**第四項** 青色申告書を提出する森林組合で政令で定めるものが施行日から昭和五十八年三月三十一日までの間に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、当該認定を受けて合併をする場合における法人税については、旧法第六十六条及び第六十六条の二の規定は、なおその効力を有する。この場合において、旧法第六十六条第一項第一号中「森林組合で」とあるのは「森林組合のうち昭和五十五年改正法附則第二十条第四項に規定する政令で定めるもので」と、「森林組合合併助成法第四条第二項の」とあるのは「森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、当該」とする。
suppl-3551-9/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-4
With regard to corporation tax in the case where a forestry cooperative filing a blue return that is specified by Cabinet Order seeks, during the period from the Effective Date to March 31, 1983, the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and carries out a merger upon receiving that certification, the provisions of Articles 66 and 66-2 of the Former Act remain in force. In this case, the phrase "a forestry cooperative that" in Article 66, paragraph (1), item (i) of the Former Act is deemed to be replaced with "a forestry cooperative that is specified by Cabinet Order referred to in Article 20, paragraph (4) of the Supplementary Provisions of the 1980 Amendment Act and that", and the phrase "of Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives" with "of Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives, which it sought pursuant to the provisions of Article 2 of that Act, and the".
machine translation, not official
**第五項** 旧法第六十六条第一項第二号に規定する中小漁業者で政令で定めるものが施行日から昭和五十七年三月三十一日までの間に漁業再建整備特別措置法第五条第一項の認定を受けた中小漁業構造改善計画に従つて合併をする場合における法人税については、同号中「昭和五十五年三月三十一日」とあるのは「昭和五十七年三月三十一日」と、「中小漁業者」とあるのは「中小漁業者（昭和五十五年改正法附則第二十条第五項に規定する政令で定めるものに限る。）」と、「同法第十条第一項」とあるのは「漁業再建整備特別措置法第十条第一項」として、旧法第六十六条の規定の例による。
suppl-3551-9/art-20/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-5
With regard to corporation tax in the case where a small and medium sized fishery operator prescribed in Article 66, paragraph (1), item (ii) of the Former Act that is specified by Cabinet Order carries out a merger, during the period from the Effective Date to March 31, 1982, in accordance with a small and medium sized fishery structural improvement plan which received the certification referred to in Article 5, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation, the provisions of Article 66 of the Former Act govern, with the phrase "March 31, 1980" in that item deemed to be replaced with "March 31, 1982", the phrase "small and medium sized fishery operator" deemed to be replaced with "small and medium sized fishery operator (limited to one specified by Cabinet Order referred to in Article 20, paragraph (5) of the Supplementary Provisions of the 1980 Amendment Act)", and the phrase "Article 10, paragraph (1) of that Act" deemed to be replaced with "Article 10, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation".
machine translation, not official
**第六項** 旧法第六十六条第一項第三号に規定する法人で政令で定めるものが施行日から昭和五十七年三月三十一日までの間に同号に規定する認定を受けて合併をする場合における法人税については、同号中「卸売の業務を行う法人で、」とあるのは「卸売の業務を行う法人で、昭和五十五年改正法附則第二十条第六項に規定する政令で定めるもののうち」と、「昭和五十五年三月三十一日」とあるのは「昭和五十七年三月三十一日」と、「同法」とあるのは「卸売市場法」として、同条の規定の例による。
suppl-3551-9/art-20/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-6
With regard to corporation tax in the case where a corporation prescribed in Article 66, paragraph (1), item (iii) of the Former Act that is specified by Cabinet Order receives the certification prescribed in that item and carries out a merger during the period from the Effective Date to March 31, 1982, the provisions of that Article govern, with the phrase "a corporation that conducts wholesale business and" in that item deemed to be replaced with "a corporation that conducts wholesale business and that, among those specified by Cabinet Order referred to in Article 20, paragraph (6) of the Supplementary Provisions of the 1980 Amendment Act,", the phrase "March 31, 1980" deemed to be replaced with "March 31, 1982", and the phrase "that Act" deemed to be replaced with "the Wholesale Market Act".
machine translation, not official
**第七項** 第四項の規定の適用がある場合における新法第六十一条及び第六十三条の規定の適用については、新法第六十一条第一項中「二千五百万円を超える事業年度」とあるのは「二千五百万円を超える事業年度（当該法人が昭和五十五年改正法附則第二十条第四項の規定によりなおその効力を有するものとされる昭和五十五年改正法による改正前の租税特別措置法第六十六条第一項第一号に規定する認定を受けて同項に規定する合併をした合併法人に該当する場合の当該合併の日を含む事業年度開始の日以後五年以内に終了する各事業年度に該当する事業年度を除く。）」と、新法第六十三条第一項第四号中「合併により」とあるのは「合併（昭和五十五年改正法附則第二十条第四項の規定によりなおその効力を有するものとされる昭和五十五年改正法による改正前の租税特別措置法第六十六条第一項の規定の適用を受けるものを除く。）により」とする。
suppl-3551-9/art-20/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-7
With regard to the application of the provisions of Articles 61 and 63 of the New Act in the case where the provisions of paragraph (4) apply, the phrase "a business year in which it exceeds 25 million yen" in Article 61, paragraph (1) of the New Act is deemed to be replaced with "a business year in which it exceeds 25 million yen (excluding, where the corporation falls under the category of a merging corporation that received the certification prescribed in item (i) of Article 66, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1980 Amendment Act, which is to remain in force pursuant to the provisions of Article 20, paragraph (4) of the Supplementary Provisions of the 1980 Amendment Act, and carried out the merger prescribed in that paragraph, a business year that falls under any of the business years ending within five years from the first day of the business year that includes the date of that merger)", and the phrase "through a merger" in Article 63, paragraph (1), item (iv) of the New Act is deemed to be replaced with "through a merger (excluding a merger which receives the application of the provisions of Article 66, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1980 Amendment Act, which is to remain in force pursuant to the provisions of Article 20, paragraph (4) of the Supplementary Provisions of the 1980 Amendment Act)".
machine translation, not official
**第八項** 第五項又は第六項の規定の適用がある場合における新法第六十三条の規定の適用については、同条第一項第四号中「合併により」とあるのは、「合併（昭和五十五年改正法附則第二十条第五項又は第六項の規定の適用を受けるものを除く。）により」とする。
suppl-3551-9/art-20/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-8
With regard to the application of the provisions of Article 63 of the New Act in the case where the provisions of paragraph (5) or (6) apply, the phrase "through a merger" in paragraph (1), item (iv) of that Article is deemed to be replaced with "through a merger (excluding a merger which receives the application of the provisions of Article 20, paragraph (5) or (6) of the Supplementary Provisions of the 1980 Amendment Act)".
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### 第二十一条（現物出資した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Capital Contributions in Kind
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suppl-3551-9/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21
**第一項** 旧法第六十六条の三第一項第一号に規定する中小企業者に該当する法人が施行日前に同号に規定する承認を受けた中小企業構造改善計画に従つて現物出資した場合における法人税については、なお従前の例による。
suppl-3551-9/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-1
With regard to corporation tax in the case where a corporation falling under the category of small and medium sized enterprise prescribed in Article 66-3, paragraph (1), item (i) of the Former Act made a capital contribution in kind in accordance with a small and medium sized enterprise structural improvement plan which received the approval prescribed in that item before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法第六十六条の三第一項第二号に規定する法人で施行日前に同号に規定する承認を受けたものが、当該承認に係る資産を現物出資した場合における法人税については、なお従前の例による。
suppl-3551-9/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-2
With regard to corporation tax in the case where a corporation prescribed in Article 66-3, paragraph (1), item (ii) of the Former Act which received the approval prescribed in that item before the Effective Date made a capital contribution in kind of the assets pertaining to that approval, the provisions then in force continue to govern.
machine translation, not official
**第三項** 旧法第六十六条の三第一項第一号に規定する中小企業者に該当する法人で政令で定めるものが施行日から昭和五十六年三月三十一日までの間に同号に規定する承認を受けた中小企業構造改善計画に従つて現物出資する場合には、同号中「中小企業者」とあるのは「中小企業者（昭和五十五年改正法附則第二十一条第三項に規定する政令で定めるものに限る。）」と、「同法第四条第一項」とあるのは「中小企業近代化促進法第四条第一項」として、同条の規定の例による。
suppl-3551-9/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-3
Where a corporation falling under the category of small and medium sized enterprise prescribed in Article 66-3, paragraph (1), item (i) of the Former Act that is specified by Cabinet Order makes a capital contribution in kind, during the period from the Effective Date to March 31, 1981, in accordance with a small and medium sized enterprise structural improvement plan which received the approval prescribed in that item, the provisions of that Article govern, with the phrase "small and medium sized enterprise" in that item deemed to be replaced with "small and medium sized enterprise (limited to one specified by Cabinet Order referred to in Article 21, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act)", and the phrase "Article 4, paragraph (1) of that Act" deemed to be replaced with "Article 4, paragraph (1) of the Small and Medium Sized Enterprise Modernization Promotion Act".
machine translation, not official
**第四項** 前項の規定の適用がある場合（昭和五十七年四月一日前に同項に規定する中小企業構造改善計画に従つて現物出資する場合に限る。）における新法第六十三条の規定の適用については、同条第四項中「第六十六条の三」とあるのは、「第六十六条の三（昭和五十五年改正法附則第二十一条第三項を含む。）」とする。
suppl-3551-9/art-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-4
With regard to the application of the provisions of Article 63 of the New Act in the case where the provisions of the preceding paragraph apply (limited to the case of making a capital contribution in kind before April 1, 1982 in accordance with the small and medium sized enterprise structural improvement plan prescribed in that paragraph), the phrase "Article 66-3" in paragraph (4) of that Article is deemed to be replaced with "Article 66-3 (including Article 21, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act)".
machine translation, not official
**第五項** 第三項の規定の適用がある場合（昭和五十七年四月一日から租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号。次項において「昭和五十八年改正法」という。）附則第一条第一号に定める日の前日までの間に同項に規定する中小企業構造改善計画に従つて現物出資する場合に限る。）における租税特別措置法の一部を改正する法律（昭和五十七年法律第八号）による改正後の租税特別措置法第六十三条の規定の適用については、同条第四項中「若しくは第六十五条の七から第六十五条の十まで」とあるのは、「、第六十五条の七から第六十五条の十まで若しくは昭和五十五年改正法附則第二十一条第三項」とする。
suppl-3551-9/art-21/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-5
With regard to the application of the provisions of Article 63 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982) in the case where the provisions of paragraph (3) apply (limited to the case of making a capital contribution in kind, during the period from April 1, 1982 to the day before the date specified in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983; referred to as the "1983 Amendment Act" in the following paragraph), in accordance with the small and medium sized enterprise structural improvement plan prescribed in that paragraph), the phrase "or Articles 65-7 through 65-10" in paragraph (4) of that Article is deemed to be replaced with ", Articles 65-7 through 65-10 or Article 21, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act".
machine translation, not official
**第六項** 第三項の規定の適用がある場合（昭和五十八年改正法附則第一条第一号に定める日以後に同項に規定する中小企業構造改善計画に従つて現物出資する場合に限る。）における昭和五十八年改正法による改正後の租税特別措置法第六十三条の規定の適用については、同条第四項中「第六十六条までの規定」とあるのは、「第六十六条までの規定（昭和五十五年改正法附則第二十一条第三項の規定を含む。）」とする。
suppl-3551-9/art-21/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-6
With regard to the application of the provisions of Article 63 of the Act on Special Measures Concerning Taxation as amended by the 1983 Amendment Act in the case where the provisions of paragraph (3) apply (limited to the case of making a capital contribution in kind, on or after the date specified in Article 1, item (i) of the Supplementary Provisions of the 1983 Amendment Act, in accordance with the small and medium sized enterprise structural improvement plan prescribed in that paragraph), the phrase "the provisions through Article 66" in paragraph (4) of that Article is deemed to be replaced with "the provisions through Article 66 (including the provisions of Article 21, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act)".
machine translation, not official
### 第二十二条（認定中小企業者の欠損金の繰戻しによる還付の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Refunds by Carry-Back of Losses of Certified Small and Medium Sized Enterprises
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suppl-3551-9/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-22
**第一項** 旧法第六十八条の二各号に掲げる法人の当該各号に掲げる各事業年度において生じた同条に規定する欠損金額については、なお従前の例による。
suppl-3551-9/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-22/par-1
With regard to the amount of loss prescribed in Article 68-2 of the Former Act incurred in each business year listed in the items of that Article of a corporation listed in those items, the provisions then in force continue to govern.
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### 第二十三条（相続税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax
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suppl-3551-9/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23
**第一項** 新法第七十条の七の規定は、施行日以後にする相続税法（昭和二十五年法律第七十三号）第三十八条第一項又は第四十三条第五項の規定による延納の許可に係る相続税について適用し、施行日前にこれらの規定による延納の許可をした相続税については、次項及び第三項に定めるものを除き、なお従前の例による。
suppl-3551-9/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-1
The provisions of Article 70-7 of the New Act apply to inheritance tax pertaining to permission for payment in installments granted on or after the Effective Date pursuant to the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950), and with regard to inheritance tax for which permission for payment in installments was granted before the Effective Date pursuant to those provisions, the provisions then in force continue to govern, except as specified in the following paragraph and paragraph (3).
machine translation, not official
**第二項** 施行日前にした延納の許可に係る相続税額で、当該相続税額の計算の基礎となつた財産の価額の合計額のうちに新法第七十条の七第一項に規定する立木の価額の占める割合が十分の四以上で十分の五未満であるものがある場合には、税務署長は、施行日以後に納期限が到来する延納に係る分納税額について、施行日以後最初に到来する納期限（施行日から当該納期限までの期間が四月に満たない場合には、施行日から四月を経過する日。次項において同じ。）までに政令で定めるところによりされた当該延納の許可を受けた者の申請により、同条第一項の規定に準じて当該分納税額を変更することができる。
suppl-3551-9/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-2
Where there is an amount of inheritance tax pertaining to permission for payment in installments granted before the Effective Date in which the ratio of the value of standing timber prescribed in Article 70-7, paragraph (1) of the New Act to the total value of the property that formed the basis for calculating that amount of inheritance tax is 4/10 or more and less than 5/10, the district director may, upon an application made in the manner specified by Cabinet Order, by the first due date for payment arriving on or after the Effective Date (or, if the period from the Effective Date to that due date for payment is less than four months, by the day on which four months have elapsed from the Effective Date; the same applies in the following paragraph), by the person who received that permission for payment in installments, change the installment payments for the payment in installments whose due dates for payment arrive on or after the Effective Date in accordance with the provisions of paragraph (1) of that Article.
machine translation, not official
**第三項** 前項に規定する場合において、施行日前に延納の許可を受けた者が施行日以後最初に到来する延納に係る分納税額の納期限までに新法第七十条の七第四項に規定する書類を納税地の所轄税務署長に提出したときは、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち施行日以後の期間に対応するものについては、同条第二項の規定に準じて計算するものとする。
suppl-3551-9/art-23/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-3
In the case prescribed in the preceding paragraph, if a person who received permission for payment in installments before the Effective Date has submitted the documents prescribed in Article 70-7, paragraph (4) of the New Act to the district director with jurisdiction over the place for tax payment by the due date for payment of the first installment payment for the payment in installments arriving on or after the Effective Date, the portion of the interest tax on the amount of inheritance tax for which the due date for payment of an installment payment for the payment in installments arrives on or after the Effective Date that corresponds to the period on or after the Effective Date is to be calculated in accordance with the provisions of paragraph (2) of that Article.
machine translation, not official
**第四項** 施行日前に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）により取得した旧法第七十一条第一項に規定する国債、地方債若しくは社債（以下この項において「借換国債等」という。）に係る相続税又は施行日において借換国債等を有する者から相続若しくは遺贈により取得した当該借換国債等に係る相続税については、なお従前の例による。
suppl-3551-9/art-23/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-4
With regard to inheritance tax pertaining to national government bonds, local government bonds or corporate bonds prescribed in Article 71, paragraph (1) of the Former Act (hereinafter referred to as "refunding government bonds, etc." in this paragraph) acquired before the Effective Date by inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies in this paragraph), or inheritance tax pertaining to refunding government bonds, etc. acquired by inheritance or bequest from a person who holds refunding government bonds, etc. on the Effective Date, the provisions then in force continue to govern.
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### 第二十四条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-3551-9/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24
**第一項** 旧法第七十五条の二に規定する公的医療機関の開設者又は社会福祉法人が施行日前に新築し、又は取得した同条に規定する家屋の所有権の保存又は移転の登記に係る登録免許税については、なお従前の例による。
suppl-3551-9/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-1
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house prescribed in Article 75-2 of the Former Act which a founder of a public medical institution or a social welfare corporation prescribed in that Article newly built or acquired before the Effective Date, the provisions then in force continue to govern.
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**第二項** 施行日前に国から旧法第七十六条に規定する売渡し又は譲与を受けた土地の所有権の保存又は移転の登記に係る登録免許税については、なお従前の例による。
suppl-3551-9/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-2
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land which was sold or transferred without compensation by the State, as prescribed in Article 76 of the Former Act, before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第七十七条の規定は、施行日以後に行われる同条に規定する交換により取得する同条に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に行われた旧法第七十七条に規定する交換により取得した同条に規定する土地についての当該登記に係る登録免許税については、なお従前の例による。
suppl-3551-9/art-24/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-3
The provisions of Article 77 of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that Article acquired through an exchange prescribed in that Article carried out on or after the Effective Date, and with regard to registration and license tax on that registration for land prescribed in Article 77 of the Former Act acquired through an exchange prescribed in that Article carried out before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新法第七十七条の三の規定は、同条に規定する法人が施行日以後に買入れ又は借受けをする同条に規定する農地、採草放牧地又は開発して農地とすることが適当な土地の所有権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の三に規定する法人が買入れ又は借受けをした同条に規定する農地、採草放牧地又は開発して農地とすることが適当な土地についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3551-9/art-24/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-4
The provisions of Article 77-3 of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership or a right of lease of farmland, pasture land or land suitable for development into farmland prescribed in that Article which a corporation prescribed in that Article purchases or borrows on or after the Effective Date, and with regard to registration and license tax on those registrations for farmland, pasture land or land suitable for development into farmland prescribed in Article 77-3 of the Former Act which a corporation prescribed in that Article purchased or borrowed before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新法第七十七条の四の規定は、施行日以後に行われる同条第一項に規定する協議、調停若しくはあつせん又は同条第二項に規定する交換分合により取得するこれらの規定に規定する農用地等又は準農地の所有権の移転の登記に係る登録免許税について適用し、施行日前に行われた旧法第七十七条の四第一項に規定する協議、調停若しくはあつせん又は同条第二項に規定する交換分合により取得したこれらの規定に規定する農用地等又は準農地についての当該登記に係る登録免許税については、なお従前の例による。
suppl-3551-9/art-24/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-5
The provisions of Article 77-4 of the New Act apply to registration and license tax on the registration of transfer of ownership of agricultural land, etc. or quasi-farmland prescribed in those provisions acquired through consultation, conciliation or mediation prescribed in paragraph (1) of that Article or through exchange and consolidation prescribed in paragraph (2) of that Article carried out on or after the Effective Date, and with regard to registration and license tax on that registration for agricultural land, etc. or quasi-farmland prescribed in those provisions acquired through consultation, conciliation or mediation prescribed in Article 77-4, paragraph (1) of the Former Act or through exchange and consolidation prescribed in paragraph (2) of that Article carried out before the Effective Date, the provisions then in force continue to govern.
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**第六項** 施行日前に行われた旧法第七十八条に規定する交換により取得した林野の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3551-9/art-24/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-6
With regard to registration and license tax on the registration of transfer of ownership of forest land acquired through an exchange prescribed in Article 78 of the Former Act carried out before the Effective Date, the provisions then in force continue to govern.
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**第七項** 新法第七十八条の三の規定は、施行日以後に同条に規定する中小企業者が同条に規定する事業協同組合等から取得する同条に規定する土地又は建物の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十八条の三に規定する中小企業者が同条に規定する事業協同組合等から取得した同条に規定する土地又は建物についての当該登記に係る登録免許税については、なお従前の例による。この場合において、新法第七十八条の三に規定する土地又は建物が次の表の上欄に掲げるものであるときは、同条に規定する中小企業者が同表の中欄に掲げる期間内に取得する当該土地又は建物の当該登記に係る登録免許税については、同条中「千分の十二」とあるのは、同表の下欄に掲げる字句に読み替えて同条の規定を適用する。
一 新法第七十八条の三第一項に規定する事業協同組合等が租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。次号において「昭和五十三年改正法」という。）の施行の日から施行日の前日までの間に取得した同項に規定する土地で政令で定めるもの 施行日から昭和五十七年三月三十一日までの期間 千分の九
二 新法第七十八条の三第一項に規定する事業協同組合等が昭和五十三年改正法の施行の日前に取得した同項に規定する土地で政令で定めるもの 施行日から昭和五十七年三月三十一日までの期間 千分の六
三 新法第七十八条の三第一項に規定する事業協同組合等が施行日前に取得した同項に規定する建物で政令で定めるもの 施行日から昭和五十七年三月三十一日までの期間 千分の九
四 新法第七十八条の三第二項に規定する事業協同組合等が租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。次号において「昭和五十四年改正法」という。）の施行の日から施行日の前日までの間に取得した同項に規定する土地 施行日から昭和五十六年三月三十一日までの期間 千分の九
五 新法第七十八条の三第二項に規定する事業協同組合等が昭和五十四年改正法の施行の日前に取得した土地 施行日から昭和五十六年三月三十一日までの期間 千分の六
suppl-3551-9/art-24/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-7
The provisions of Article 78-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land or buildings prescribed in that Article which a small and medium sized enterprise prescribed in that Article acquires from a business cooperative, etc. prescribed in that Article on or after the Effective Date, and with regard to registration and license tax on that registration for land or buildings prescribed in Article 78-3 of the Former Act which a small and medium sized enterprise prescribed in that Article acquired from a business cooperative, etc. prescribed in that Article before the Effective Date, the provisions then in force continue to govern. In this case, where the land or buildings prescribed in Article 78-3 of the New Act are those listed in the left-hand column of the following table, the provisions of that Article apply to registration and license tax on that registration of the land or buildings which a small and medium sized enterprise prescribed in that Article acquires within the period listed in the middle column of that table, with the phrase "12/1,000" in that Article deemed to be replaced with the words listed in the right-hand column of that table.
(i) Land prescribed in Article 78-3, paragraph (1) of the New Act which is specified by Cabinet Order and which a business cooperative, etc. prescribed in that paragraph acquired during the period from the Effective Date of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in the following item) to the day before the Effective Date The period from the Effective Date to March 31, 1982 9/1,000
(ii) Land prescribed in Article 78-3, paragraph (1) of the New Act which is specified by Cabinet Order and which a business cooperative, etc. prescribed in that paragraph acquired before the Effective Date of the 1978 Amendment Act The period from the Effective Date to March 31, 1982 6/1,000
(iii) Buildings prescribed in Article 78-3, paragraph (1) of the New Act which are specified by Cabinet Order and which a business cooperative, etc. prescribed in that paragraph acquired before the Effective Date The period from the Effective Date to March 31, 1982 9/1,000
(iv) Land prescribed in Article 78-3, paragraph (2) of the New Act which a business cooperative, etc. prescribed in that paragraph acquired during the period from the Effective Date of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; referred to as the "1979 Amendment Act" in the following item) to the day before the Effective Date The period from the Effective Date to March 31, 1981 9/1,000
(v) Land which a business cooperative, etc. prescribed in Article 78-3, paragraph (2) of the New Act acquired before the Effective Date of the 1979 Amendment Act The period from the Effective Date to March 31, 1981 6/1,000
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**第八項** 新法第七十八条の四第三項第二号の規定は、林業信用基金が施行日以後に同号に掲げる業務に係る債権を担保するために受ける抵当権の設定の登記又は登録に係る登録免許税について適用し、施行日前に旧法第七十八条の四第三項第二号に掲げる業務に係る債権を担保するために受けた当該登記又は登録に係る登録免許税については、なお従前の例による。
suppl-3551-9/art-24/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-8
The provisions of Article 78-4, paragraph (3), item (ii) of the New Act apply to registration and license tax on the registration or recording of the creation of a mortgage which the Forestry Credit Fund receives on or after the Effective Date to secure claims pertaining to the business listed in that item, and with regard to registration and license tax on that registration or recording received before the Effective Date to secure claims pertaining to the business listed in Article 78-4, paragraph (3), item (ii) of the Former Act, the provisions then in force continue to govern.
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**第九項** 新法第八十一条第三号の規定は、施行日以後にされる同条に規定する勧告若しくは指示又は認定若しくは承認に係る同号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧法第八十一条に規定する勧告若しくは指示又は認定若しくは承認に係る同条第三号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-3551-9/art-24/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-9
The provisions of Article 81, item (iii) of the New Act apply to registration and license tax on the registration of matters listed in that item pertaining to a recommendation or instruction, or a certification or approval, prescribed in that Article which is given on or after the Effective Date, and with regard to registration and license tax on the registration of matters listed in Article 81, item (iii) of the Former Act pertaining to a recommendation or instruction, or a certification or approval, prescribed in that Article which was given before the Effective Date, the provisions then in force continue to govern.
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**第十項** 新法第八十一条の二第一項の規定は、施行日以後に同項に規定する認定を受ける森林組合が、合併をする場合における当該合併により取得する不動産の権利の移転の登記に係る登録免許税について適用し、施行日前に旧法第八十一条の二第一項に規定する認定を受けた森林組合が、合併をした場合における当該合併により取得した不動産についての当該登記に係る登録免許税については、なお従前の例による。
suppl-3551-9/art-24/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-10
The provisions of Article 81-2, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of rights to real property acquired through a merger in the case where a forestry cooperative that receives the certification prescribed in that paragraph on or after the Effective Date carries out the merger, and with regard to registration and license tax on that registration for real property acquired through a merger in the case where a forestry cooperative that received the certification prescribed in Article 81-2, paragraph (1) of the Former Act before the Effective Date carried out the merger, the provisions then in force continue to govern.
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**第十一項** 旧法第八十二条第一項に規定する会社が施行日前に行つた資本の増加又は施行日前に取得した同項第二号に規定する土地若しくは家屋に関する同号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-3551-9/art-24/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-11
With regard to registration and license tax on the registration of an increase of capital which a company prescribed in Article 82, paragraph (1) of the Former Act made before the Effective Date, or of the matters listed in item (ii) of that paragraph concerning land or houses prescribed in that item which the company acquired before the Effective Date, the provisions then in force continue to govern.
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**第十二項** 旧法第八十四条に規定する会社が施行日前に行つた同条に規定する資本の増加についての登記に係る登録免許税については、なお従前の例による。
suppl-3551-9/art-24/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-12
With regard to registration and license tax on the registration of an increase of capital prescribed in Article 84 of the Former Act which a company prescribed in that Article made before the Effective Date, the provisions then in force continue to govern.
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### 第二十五条（通行税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Travel Tax
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suppl-3551-9/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-25
**第一項** 新法第九十五条の規定は、同条第一項に規定する航空機の乗客が昭和五十五年五月一日以後に搭乗する当該航空機の旅客運賃で、施行日以後に当該乗客から領収するものに係る通行税について適用する。
suppl-3551-9/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-25/par-1
The provisions of Article 95 of the New Act apply to travel tax on the passenger fares of aircraft prescribed in paragraph (1) of that Article for flights which the passengers of that aircraft board on or after May 1, 1980, and which are received from those passengers on or after the Effective Date.
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### 第二十九条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue
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suppl-3551-9/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-29
**第一項** 附則第二十七条の規定による改正後の租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（以下この条において「改正後の昭和五十三年改正法」という。）附則第五条第六項の規定は、個人が施行日以後に同条第二項に規定する減価償却資産をその事業の用に供する場合について適用し、個人が施行日前に当該減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3551-9/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-29/par-1
The provisions of Article 5, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue as amended by the provisions of Article 27 of the Supplementary Provisions (hereinafter referred to as the "1978 Amendment Act as Amended" in this Article) apply where an individual puts depreciable assets prescribed in paragraph (2) of that Article to use for the individual's business on or after the Effective Date, and with regard to cases where an individual put those depreciable assets to use for the individual's business before the Effective Date, the provisions then in force continue to govern.
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**第二項** 改正後の昭和五十三年改正法附則第十四条第六項の規定は、法人が施行日以後に同条第二項に規定する減価償却資産をその事業の用に供する場合について適用し、法人が施行日前に当該減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3551-9/art-29/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-29/par-2
The provisions of Article 14, paragraph (6) of the Supplementary Provisions of the 1978 Amendment Act as Amended apply where a corporation puts depreciable assets prescribed in paragraph (2) of that Article to use for its business on or after the Effective Date, and with regard to cases where a corporation put those depreciable assets to use for its business before the Effective Date, the provisions then in force continue to govern.
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**第三項** 改正後の昭和五十三年改正法附則第十八条第六項の規定は、法人が施行日以後に同条第四項の規定の適用を受ける場合における法人税について適用し、法人が施行日前に同項の規定の適用を受けた場合における法人税については、なお従前の例による。
suppl-3551-9/art-29/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-29/par-3
The provisions of Article 18, paragraph (6) of the Supplementary Provisions of the 1978 Amendment Act as Amended apply to corporation tax in the case where a corporation receives the application of the provisions of paragraph (4) of that Article on or after the Effective Date, and with regard to corporation tax in the case where a corporation received the application of the provisions of that paragraph before the Effective Date, the provisions then in force continue to govern.
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### 第三十条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-3551-9/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-30
**第一項** 附則第二十八条の規定による改正後の租税特別措置法の一部を改正する法律（以下この条において「改正後の昭和五十四年改正法」という。）附則第六条第三項の規定は、個人が施行日以後に同条第一項に規定する減価償却資産をその事業の用に供する場合について適用し、個人が施行日前に当該減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3551-9/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-30/par-1
The provisions of Article 6, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of Article 28 of the Supplementary Provisions (hereinafter referred to as the "1979 Amendment Act as Amended" in this Article) apply where an individual puts depreciable assets prescribed in paragraph (1) of that Article to use for the individual's business on or after the Effective Date, and with regard to cases where an individual put those depreciable assets to use for the individual's business before the Effective Date, the provisions then in force continue to govern.
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**第二項** 個人が施行日前に取得等（取得又は製作若しくは建設をいう。第四項において同じ。）をした改正後の昭和五十四年改正法附則第六条第四項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3551-9/art-30/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-30/par-2
With regard to cases where an individual put industrial machinery, etc. prescribed in Article 6, paragraph (4) of the Supplementary Provisions of the 1979 Amendment Act as Amended of which the individual made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in paragraph (4)) before the Effective Date to use for the individual's business, the provisions then in force continue to govern.
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**第三項** 改正後の昭和五十四年改正法附則第十六条第三項の規定は、法人が施行日以後に同条第一項に規定する減価償却資産をその事業の用に供する場合について適用し、法人が施行日前に当該減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3551-9/art-30/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-30/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-30/par-3
The provisions of Article 16, paragraph (3) of the Supplementary Provisions of the 1979 Amendment Act as Amended apply where a corporation puts depreciable assets prescribed in paragraph (1) of that Article to use for its business on or after the Effective Date, and with regard to cases where a corporation put those depreciable assets to use for its business before the Effective Date, the provisions then in force continue to govern.
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**第四項** 法人が施行日前に取得等をした改正後の昭和五十四年改正法附則第十六条第四項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3551-9/art-30/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-30/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-30/par-4
With regard to cases where a corporation put industrial machinery, etc. prescribed in Article 16, paragraph (4) of the Supplementary Provisions of the 1979 Amendment Act as Amended of which it made an acquisition, etc. before the Effective Date to use for its business, the provisions then in force continue to govern.
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**第五項** 改正後の昭和五十四年改正法附則第二十条第四項の規定は、法人が施行日以後に同条第一項又は第二項の規定の適用を受ける場合における法人税について適用し、法人が施行日前に同条第一項又は第二項の規定の適用を受けた場合における法人税については、なお従前の例による。
suppl-3551-9/art-30/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-30/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-30/par-5
The provisions of Article 20, paragraph (4) of the Supplementary Provisions of the 1979 Amendment Act as Amended apply to corporation tax in the case where a corporation receives the application of the provisions of paragraph (1) or (2) of that Article on or after the Effective Date, and with regard to corporation tax in the case where a corporation received the application of the provisions of paragraph (1) or (2) of that Article before the Effective Date, the provisions then in force continue to govern.
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## 附 則 昭和五五年三月三一日法律第一九号
suppl-3551-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-19 · https://japanlaw.org/l/332AC0000000026/suppl-3551-19
**第一項** この法律は、昭和五十五年四月一日から施行する。
suppl-3551-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-19/par-1
This Act comes into effect on April 1, 1980.
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## 附 則 昭和五五年五月二〇日法律第五三号
suppl-3551-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-53 · https://japanlaw.org/l/332AC0000000026/suppl-3551-53
### 第一条（施行期日） — Effective Date
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suppl-3551-53/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-53/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-53/art-1
**第一項** この法律は、公布の日から施行する。ただし、附則第十六条から第三十六条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-3551-53/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-53/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-53/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 16 through 36 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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### 第二十九条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-3551-53/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-53/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-3551-53/art-29
**第一項** 個人の有する土地等（租税特別措置法第三十四条第一項に規定する土地等をいう。以下同じ。）が旧中小企業振興事業団法第二十条第一項第二号に規定する中小企業構造の高度化に寄与する事業の用に供する土地の造成に関する事業（以下「高度化事業用土地造成事業」という。）で、前条の規定による改正前の租税特別措置法第三十四条の二第二項第八号の規定により都道府県知事が指定したものの用に供するために買い取られる場合（以下「改正前の第八号に掲げる場合」という。）に該当することとなつた場合には、改正前の第八号に掲げる場合を租税特別措置法第三十四条の二第一項に規定する特定住宅地造成事業等のために買い取られる場合とみなして同項の規定を適用する。
suppl-3551-53/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-53/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-53/art-29/par-1
Where land, etc. held by an individual (meaning land, etc. prescribed in Article 34, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter) comes to fall under the case where it is purchased to be used for a project for developing land to be used for projects contributing to the upgrading of the structure of small and medium sized enterprises prescribed in Article 20, paragraph (1), item (ii) of the former Small and Medium Enterprise Promotion Corporation Act (hereinafter referred to as a "land development project for upgrading projects") which a prefectural governor has designated pursuant to the provisions of Article 34-2, paragraph (2), item (viii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "case listed in former item (viii)"), the provisions of Article 34-2, paragraph (1) of the Act on Special Measures Concerning Taxation apply by deeming the case listed in former item (viii) to be a case where the land, etc. is purchased for a specified housing land development project, etc. prescribed in that paragraph.
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**第二項** 法人の有する土地等が高度化事業用土地造成事業で、前条の規定による改正前の租税特別措置法第六十五条の四第一項第八号の規定により都道府県知事が指定したものの用に供するために買い取られる場合に該当することとなつた場合には、その場合及び当該土地等を、それぞれ、租税特別措置法第六十五条の四第一項各号に掲げる場合に該当することとなつた場合及び当該各号に該当することとなつた土地等とみなして同項の規定を適用する。
suppl-3551-53/art-29/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-53/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-53/art-29/par-2
Where land, etc. held by a corporation comes to fall under the case where it is purchased to be used for a land development project for upgrading projects which a prefectural governor has designated pursuant to the provisions of Article 65-4, paragraph (1), item (viii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article, the provisions of Article 65-4, paragraph (1) of the Act on Special Measures Concerning Taxation apply by deeming that case and that land, etc. to be, respectively, a case falling under any of the items of that paragraph and land, etc. that has come to fall under that item.
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## 附 則 昭和五五年五月三一日法律第七二号
suppl-3551-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-72 · https://japanlaw.org/l/332AC0000000026/suppl-3551-72
**第一項** この法律は、公布の日から施行する。
suppl-3551-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-72/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和五六年三月三一日法律第一三号
suppl-3561-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13
### 第一条（施行期日） — Effective Date
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suppl-3561-13/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-1
**第一項** この法律は、昭和五十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-3561-13/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-1/par-1
This Act comes into effect on April 1, 1981; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 目次の改正規定（「第三十七条の五」を「第三十七条の六」に改める部分、「第三十七条の六」を「第三十七条の七」に改める部分及び「第六十五条の九」を「第六十五条の十」に改める部分に限る。）、第三十三条、第三十三条の三第三項、第三十三条の六第一項及び第三十七条の六第二項の改正規定、同条を第三十七条の七とする改正規定、第三十七条の五の次に一条を加える改正規定、第六十三条第四項の改正規定、第六十五条の九の次に一条を加える改正規定並びに第七十七条の六の前に一条を加える改正規定（第七十七条の五第二項に係る部分に限る。） 農住組合法（昭和五十五年法律第八十六号）の施行の日
suppl-3561-13/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-1/par-1/item-1
the amending provisions of the table of contents (limited to the part replacing "Article 37-5" with "Article 37-6", the part replacing "Article 37-6" with "Article 37-7", and the part replacing "Article 65-9" with "Article 65-10"), the amending provisions of Article 33, Article 33-3, paragraph (3), Article 33-6, paragraph (1) and Article 37-6, paragraph (2), the amending provisions renumbering that Article as Article 37-7, the amending provisions adding one Article after Article 37-5, the amending provisions of Article 63, paragraph (4), the amending provisions adding one Article after Article 65-9, and the amending provisions adding one Article before Article 77-6 (limited to the part pertaining to Article 77-5, paragraph (2)): the effective date of the Farming and Residence Association Act (Act No. 86 of 1980);
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**二** 削除
suppl-3561-13/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-1/par-1/item-2
no English for this paragraph
**三** 第四十八条第一項の改正規定（「百分の四十」を改める部分及び「昭和五十六年三月三十一日」を改める部分を除く。） 石油備蓄法の一部を改正する法律（昭和五十六年法律第三十三号）の施行の日
suppl-3561-13/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-1/par-1/item-3
the amending provisions of Article 48, paragraph (1) (excluding the part amending "40 percent" and the part amending "March 31, 1981"): the effective date of the Act Partially Amending the Petroleum Stockpiling Act (Act No. 33 of 1981);
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**四** 第八十八条の三の改正規定 昭和五十六年五月一日
suppl-3561-13/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-1/par-1/item-4
the amending provisions of Article 88-3: May 1, 1981.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3561-13/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和五十六年分以後の所得税について適用し、昭和五十五年分以前の所得税については、なお従前の例による。
suppl-3561-13/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-2/par-1
The provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1981 and subsequent years, except as otherwise provided, and with regard to income tax for 1980 and prior years, the provisions then in force continue to govern.
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### 第三条（産業転換設備等を取得した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Industrial Conversion Equipment, etc. Is Acquired
caption: machine translation, not official
suppl-3561-13/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-3
**第一項** 改正前の租税特別措置法（以下「旧法」という。）第十条の二第一項に規定する個人がこの法律の施行の日（以下「施行日」という。）前に取得等（取得又は製作若しくは建設をいう。次条において同じ。）をした同項に規定する産業転換設備等を同項に規定する事業の用に供した場合における所得税については、旧法第十条の二の規定は、なおその効力を有する。この場合において、同条第二項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和五十九年法律第六号。以下「昭和五十九年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる昭和五十九年改正法による改正前の租税特別措置法第十条の二第三項、昭和五十九年改正法による改正後の租税特別措置法第十条の二第三項若しくは租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）附則第五条第一項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第六項中「租税特別措置法第十条の二第一項」とあるのは「租税特別措置法の一部を改正する法律（昭和五十六年法律第十三号。以下「昭和五十六年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる昭和五十六年改正法による改正前の租税特別措置法第十条の二第一項」とする。
suppl-3561-13/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-3/par-1
With regard to income tax in the case where an individual prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") put industrial conversion equipment, etc. prescribed in that paragraph of which the individual made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following Article) before the Effective Date of this Act (hereinafter referred to as the "Effective Date") to use for the business prescribed in that paragraph, the provisions of Article 10-2 of the Former Act remain in force. In this case, the phrase "if there is an amount to be deducted, that amount" in paragraph (2) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 6 of 1984; hereinafter referred to as the "1984 Amendment Act"), which is to remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act, Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the 1984 Amendment Act, or Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; hereinafter referred to as the "1979 Amendment Act"), those amounts", and the phrase "Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation" in paragraph (6) of that Article is deemed to be replaced with "Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1981; hereinafter referred to as the "1981 Amendment Act"), which is to remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act".
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**第二項** 前項の規定の適用がある場合における租税特別措置法の一部を改正する法律（昭和五十九年法律第六号）による改正後の租税特別措置法（以下「昭和五十九年新法」という。）第十条の二の規定の適用については、同条第四項中「控除される金額がある場合には、当該金額」とあるのは、「控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和五十六年法律第十三号。以下「昭和五十六年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる昭和五十六年改正法による改正前の租税特別措置法第十条の二第二項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」とする。
suppl-3561-13/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-3/par-2
With regard to the application of the provisions of Article 10-2 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 6 of 1984) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1984") in the case where the provisions of the preceding paragraph apply, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1981; hereinafter referred to as the "1981 Amendment Act"), which is to remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act, those amounts".
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### 第四条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-3561-13/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-4
**第一項** 新法第十二条の規定は、個人が施行日以後に取得等をしてその事業の用に供する同条第一項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3561-13/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-4/par-1
The provisions of Article 12 of the New Act apply where an individual puts industrial machinery, etc. prescribed in paragraph (1) of that Article of which the individual makes an acquisition, etc. on or after the Effective Date to use for the individual's business, and with regard to cases where an individual put industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act of which the individual made an acquisition, etc. before the Effective Date to use for the individual's business, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第十二条の二第二項の規定は、個人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する医療用機器について適用し、個人が施行日前に取得又は製作をした旧法第十二条の二第二項に規定する医療用機器をその事業の用に供した場合については、なお従前の例による。
suppl-3561-13/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-4/par-2
The provisions of Article 12-2, paragraph (2) of the New Act apply where an individual puts medical equipment prescribed in that paragraph which the individual acquires or manufactures on or after the Effective Date to use for the individual's business, and with regard to cases where an individual put medical equipment prescribed in Article 12-2, paragraph (2) of the Former Act which the individual acquired or manufactured before the Effective Date to use for the individual's business, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第十二条の三第一項の規定は、同項に規定する中小企業者が施行日以後に同項に規定する事業合理化計画の承認を受ける当該事業合理化計画に定める同項に規定する事業合理化用機械等について適用し、旧法第十二条の三第一項に規定する中小企業者が施行日前に同項に規定する事業合理化計画の承認を受けた当該事業合理化計画に定める同項に規定する事業合理化用機械等については、なお従前の例による。この場合において、新法第十二条の三第一項に規定する中小企業者が施行日から昭和五十七年三月三十一日までの間に同項に規定する事業合理化計画の承認を受ける当該事業合理化計画に定める同項に規定する事業合理化用機械等に対する同項の規定の適用については、同項中「百分の二十」とあるのは「四分の一」と、「百分の十」とあるのは「八分の一」とする。
suppl-3561-13/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-4/par-3
The provisions of Article 12-3, paragraph (1) of the New Act apply to machinery, etc. for business rationalization prescribed in that paragraph which is specified in a business rationalization plan prescribed in that paragraph for which a small and medium sized enterprise prescribed in that paragraph receives approval on or after the Effective Date, and with regard to machinery, etc. for business rationalization prescribed in Article 12-3, paragraph (1) of the Former Act which is specified in a business rationalization plan prescribed in that paragraph for which a small and medium sized enterprise prescribed in that paragraph received approval before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 12-3, paragraph (1) of the New Act to machinery, etc. for business rationalization prescribed in that paragraph which is specified in a business rationalization plan prescribed in that paragraph for which a small and medium sized enterprise prescribed in that paragraph receives approval during the period from the Effective Date to March 31, 1982, the phrase "20 percent" in that paragraph is deemed to be replaced with "one-quarter", and the phrase "10 percent" with "one-eighth".
machine translation, not official
**第四項** 新法第十三条第一項（車両及び運搬具に係る部分に限る。）の規定は、個人が施行日以後に取得等をする同項に規定する車両及び運搬具について適用する。
suppl-3561-13/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-4/par-4
The provisions of Article 13, paragraph (1) of the New Act (limited to the part pertaining to vehicles and transport equipment) apply to vehicles and transport equipment prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date.
machine translation, not official
**第五項** 新法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅については、なお従前の例による。
suppl-3561-13/art-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-4/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-4/par-5
The provisions of Article 14, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph which an individual acquires or newly constructs on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act which an individual acquired or newly constructed before the Effective Date, the provisions then in force continue to govern.
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### 第五条（昭和五十六年分の肉用牛の売却による農業所得の課税の特例） — Special Provisions on Taxation on Agricultural Income from the Sale of Beef Cattle for 1981
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suppl-3561-13/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-5
**第一項** 旧法第二十五条第一項に規定する個人が、昭和五十六年一月一日から同年十二月三十一日までの間に、その飼育した同項に規定する肉用牛を同項の市場において売却し、又はその飼育した同項に規定する乳用雄子牛を同項の農業協同組合若しくは農業協同組合連合会に委託して売却した場合におけるその売却により生じた事業所得に係る同年分の所得税については、当該個人は、同条の規定の例によることができる。ただし、同年分の所得税につき新法第二十五条の規定の適用を受ける場合については、この限りでない。
suppl-3561-13/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-5/par-1
With regard to income tax for 1981 on business income arising from a sale in the case where an individual prescribed in Article 25, paragraph (1) of the Former Act, during the period from January 1, 1981 to December 31, 1981, sold beef cattle prescribed in that paragraph which the individual raised at a market referred to in that paragraph, or sold male dairy calves prescribed in that paragraph which the individual raised by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that paragraph, that individual may follow the provisions of that Article; provided, however, that this does not apply where the individual receives the application of the provisions of Article 25 of the New Act for income tax for that year.
machine translation, not official
**第二項** 前項本文の規定の適用を受ける個人は、確定申告書にその旨を記載しなければならない。
suppl-3561-13/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-5/par-2
An individual who receives the application of the provisions of the main clause of the preceding paragraph must state that fact in the final return.
machine translation, not official
### 第六条（農業生産法人に現物出資した場合の納期限の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on the Due Date for Payment Where a Capital Contribution in Kind Is Made to an Agricultural Production Corporation
caption: machine translation, not official
suppl-3561-13/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-6
**第一項** 新法第四十一条の九第一項の規定は、個人の昭和五十六年分以後の所得税に係る同項の規定による納期限の延長について適用し、昭和五十五年分以前の所得税に係る旧法第四十一条の九第一項の規定による納期限の延長については、なお従前の例による。
suppl-3561-13/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-6/par-1
The provisions of Article 41-9, paragraph (1) of the New Act apply to the extension of the due date for payment pursuant to the provisions of that paragraph pertaining to income tax of an individual for 1981 and subsequent years, and with regard to the extension of the due date for payment pursuant to the provisions of Article 41-9, paragraph (1) of the Former Act pertaining to income tax for 1980 and prior years, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第四十一条の十の規定は、施行日以後に同条第一項の規定による延納の許可をする所得税について適用し、施行日前に旧法第四十一条の十第一項の規定による延納の許可をした所得税については、なお従前の例による。
suppl-3561-13/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-6/par-2
The provisions of Article 41-10 of the New Act apply to income tax for which permission for payment in installments is granted pursuant to the provisions of paragraph (1) of that Article on or after the Effective Date, and with regard to income tax for which permission for payment in installments was granted pursuant to the provisions of Article 41-10, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第四十一条の十一の規定は、個人の昭和五十六年分以後の所得税に係る同条第一項の規定による納期限の延長について適用し、昭和五十五年分以前の所得税に係る旧法第四十一条の十一の規定による納期限の延長については、なお従前の例による。
suppl-3561-13/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-6/par-3
The provisions of Article 41-11 of the New Act apply to the extension of the due date for payment pursuant to the provisions of paragraph (1) of that Article pertaining to income tax of an individual for 1981 and subsequent years, and with regard to the extension of the due date for payment pursuant to the provisions of Article 41-11 of the Former Act pertaining to income tax for 1980 and prior years, the provisions then in force continue to govern.
machine translation, not official
### 第七条 〔削除 / repealed〕
suppl-3561-13/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-7
**第一項** 削除
suppl-3561-13/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-7/par-1
no English for this paragraph
### 第八条（法人税の特例に関する経過措置の原則） — Principle of Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3561-13/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-8
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3561-13/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-8/par-1
The provisions of Chapter III of the New Act apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) commencing on or after the Effective Date, except as otherwise provided, and with regard to corporation tax for business years of a corporation that commenced before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第九条（配当等に充てた所得に対する法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Corporation Tax Rate on Income Appropriated for Dividends, etc.
caption: machine translation, not official
suppl-3561-13/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-9
**第一項** 新法第四十二条の規定は、同条第一項に規定する内国法人の施行日以後に終了する事業年度の所得に対する法人税について適用し、当該内国法人の施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。
suppl-3561-13/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-9/par-1
The provisions of Article 42 of the New Act apply to corporation tax on income for business years of a domestic corporation prescribed in paragraph (1) of that Article ending on or after the Effective Date, and with regard to corporation tax on income for business years of that domestic corporation that ended before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十条（産業転換設備等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where Industrial Conversion Equipment, etc. Is Acquired
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suppl-3561-13/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-10
**第一項** 旧法第四十二条の四第一項に規定する法人が施行日前に取得等（取得又は製作若しくは建設をいう。次条において同じ。）をした同項に規定する産業転換設備等を同項に規定する事業の用に供した場合における法人税については、旧法第四十二条の四の規定は、なおその効力を有する。この場合において、同項中「及び前条並びに法人税法第六十七条」とあるのは「、昭和五十九年改正法附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十九年改正法による改正前の租税特別措置法第四十二条の四第二項及び第三項、昭和五十九年改正法による改正後の租税特別措置法第四十二条の四、第四十二条の五第二項及び第三項並びに第四十二条の六第二項から第四項まで及び第六項並びに法人税法第六十七条」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和五十九年改正法附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十九年改正法による改正前の租税特別措置法第四十二条の四第二項、昭和五十九年改正法による改正後の租税特別措置法第四十二条の五第二項若しくは昭和五十四年改正法附則第二十一条第一項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、同条第七項中「又は租税特別措置法第四十二条の四」とあるのは「又は租税特別措置法の一部を改正する法律（昭和五十六年法律第十三号。以下「昭和五十六年改正法」という。）附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十六年改正法による改正前の租税特別措置法第四十二条の四」と、「及び租税特別措置法第四十二条の四」とあるのは「及び昭和五十六年改正法附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十六年改正法による改正前の租税特別措置法第四十二条の四」とする。
suppl-3561-13/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-10/par-1
With regard to corporation tax in the case where a corporation prescribed in Article 42-4, paragraph (1) of the Former Act put industrial conversion equipment, etc. prescribed in that paragraph of which it made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following Article) before the Effective Date to use for the business prescribed in that paragraph, the provisions of Article 42-4 of the Former Act remain in force. In this case, the phrase "and the preceding Article and Article 67 of the Corporation Tax Act" in that paragraph is deemed to be replaced with ", Article 42-4, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1984 Amendment Act, which is to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act, Article 42-4, Article 42-5, paragraphs (2) and (3), and Article 42-6, paragraphs (2) through (4) and (6) of the Act on Special Measures Concerning Taxation as amended by the 1984 Amendment Act, and Article 67 of the Corporation Tax Act"; the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-4, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1984 Amendment Act, which is to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act, Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the 1984 Amendment Act, or Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, those amounts"; and in paragraph (7) of that Article, the phrase "or Article 42-4 of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "or Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1981; hereinafter referred to as the "1981 Amendment Act"), which is to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act", and the phrase "and Article 42-4 of the Act on Special Measures Concerning Taxation" with "and Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1981 Amendment Act, which is to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act".
machine translation, not official
**第二項** 前項の規定の適用がある場合における昭和五十九年新法第四十二条の四から第四十二条の六までの規定の適用については、昭和五十九年新法第四十二条の四第一項中「並びに第四十二条の六第二項から第四項まで及び第六項」とあるのは「、第四十二条の六第二項から第四項まで及び第六項並びに昭和五十六年改正法附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十六年改正法による改正前の租税特別措置法第四十二条の四（以下この節において「昭和五十六年旧法第四十二条の四」という。）」と、昭和五十九年新法第四十二条の五第二項中「並びに次条第二項から第四項まで及び第六項」とあるのは「、次条第二項から第四項まで及び第六項並びに昭和五十六年旧法第四十二条の四」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和五十六年旧法第四十二条の四第三項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、昭和五十九年新法第四十二条の六第二項中「並びに前条第二項及び第三項」とあるのは「、前条第二項及び第三項並びに昭和五十六年旧法第四十二条の四」とする。
suppl-3561-13/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-10/par-2
With regard to the application of the provisions of Articles 42-4 through 42-6 of the Act on Special Measures Concerning Taxation as Amended in 1984 in the case where the provisions of the preceding paragraph apply, the phrase "and Article 42-6, paragraphs (2) through (4) and (6)" in Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 is deemed to be replaced with ", Article 42-6, paragraphs (2) through (4) and (6), and Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1981 Amendment Act, which is to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act (hereinafter referred to as "Article 42-4 of the 1981 Former Act" in this Section)"; the phrase "and paragraphs (2) through (4) and (6) of the following Article" in Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 is deemed to be replaced with ", paragraphs (2) through (4) and (6) of the following Article, and Article 42-4 of the 1981 Former Act"; the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-4, paragraph (3) of the 1981 Former Act, those amounts"; and the phrase "and paragraphs (2) and (3) of the preceding Article" in Article 42-6, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 is deemed to be replaced with ", paragraphs (2) and (3) of the preceding Article, and Article 42-4 of the 1981 Former Act".
machine translation, not official
### 第十一条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-3561-13/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-11
**第一項** 新法第四十五条の規定は、法人が施行日以後に取得等をしてその事業の用に供する同条第一項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3561-13/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-11/par-1
The provisions of Article 45 of the New Act apply where a corporation puts industrial machinery, etc. prescribed in paragraph (1) of that Article of which it makes an acquisition, etc. on or after the Effective Date to use for its business, and with regard to cases where a corporation put industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act of which it made an acquisition, etc. before the Effective Date to use for its business, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第四十五条の二第三項の規定は、法人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する医療用機器について適用し、法人が施行日前に取得又は製作をした旧法第四十五条の二第三項に規定する医療用機器をその事業の用に供した場合については、なお従前の例による。
suppl-3561-13/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-11/par-2
The provisions of Article 45-2, paragraph (3) of the New Act apply where a corporation puts medical equipment prescribed in that paragraph which it acquires or manufactures on or after the Effective Date to use for its business, and with regard to cases where a corporation put medical equipment prescribed in Article 45-2, paragraph (3) of the Former Act which it acquired or manufactured before the Effective Date to use for its business, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第四十五条の三第一項の規定は、同項に規定する中小企業者が施行日以後に同項に規定する事業合理化計画の承認を受ける当該事業合理化計画に定める同項に規定する事業合理化用機械等について適用し、旧法第四十五条の三第一項に規定する中小企業者が施行日前に同項に規定する事業合理化計画の承認を受けた当該事業合理化計画に定める同項に規定する事業合理化用機械等については、なお従前の例による。この場合において、新法第四十五条の三第一項に規定する中小企業者が施行日から昭和五十七年三月三十一日までの間に同項に規定する事業合理化計画の承認を受ける当該事業合理化計画に定める同項に規定する事業合理化用機械等に対する同項の規定の適用については、同項中「百分の二十」とあるのは「四分の一」と、「百分の十」とあるのは「八分の一」とする。
suppl-3561-13/art-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-11/par-3
The provisions of Article 45-3, paragraph (1) of the New Act apply to machinery, etc. for business rationalization prescribed in that paragraph which is specified in a business rationalization plan prescribed in that paragraph for which a small and medium sized enterprise prescribed in that paragraph receives approval on or after the Effective Date, and with regard to machinery, etc. for business rationalization prescribed in Article 45-3, paragraph (1) of the Former Act which is specified in a business rationalization plan prescribed in that paragraph for which a small and medium sized enterprise prescribed in that paragraph received approval before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 45-3, paragraph (1) of the New Act to machinery, etc. for business rationalization prescribed in that paragraph which is specified in a business rationalization plan prescribed in that paragraph for which a small and medium sized enterprise prescribed in that paragraph receives approval during the period from the Effective Date to March 31, 1982, the phrase "20 percent" in that paragraph is deemed to be replaced with "one-quarter", and the phrase "10 percent" with "one-eighth".
machine translation, not official
**第四項** 新法第四十六条第一項（車両及び運搬具に係る部分に限る。）の規定は、法人が施行日以後に取得等をする同項に規定する車両及び運搬具について適用する。
suppl-3561-13/art-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-11/par-4
The provisions of Article 46, paragraph (1) of the New Act (limited to the part concerning vehicles and transport equipment) apply to vehicles and transport equipment prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date.
machine translation, not official
**第五項** 新法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅については、なお従前の例による。
suppl-3561-13/art-11/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-11/par-5
The provisions of Article 47, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date.
machine translation, not official
**第六項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する石油貯蔵施設の償却限度額並びに石油備蓄法の一部を改正する法律の施行の日において有する同項に規定する石油ガス貯蔵施設の同日以後に終了する事業年度に係る償却限度額及び同日後に取得又は建設をする当該石油ガス貯蔵施設の償却限度額の計算について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する石油貯蔵施設の償却限度額の計算については、なお従前の例による。
suppl-3561-13/art-11/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-11/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-11/par-6
The provisions of Article 48, paragraph (1) of the New Act apply to the calculation of the depreciation limit for oil storage facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and of the depreciation limit, for business years ending on or after the date on which the Act Partially Amending the Oil Stockpiling Act comes into effect, for petroleum gas storage facilities prescribed in that paragraph that a corporation holds on that date and of the depreciation limit for those petroleum gas storage facilities that it acquires or constructs after that date, and the provisions then in force continue to govern the calculation of the depreciation limit for oil storage facilities prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.
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### 第十二条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-3561-13/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-12
**第一項** 新法第五十六条の七第一項に規定する法人で施行日以後最初に開始する事業年度の直前の事業年度終了の日において旧法第五十六条の七第一項の計画造林準備金を有するものの施行日から昭和五十七年三月三十一日までの間に開始する各事業年度に係る新法第五十六条の七の規定の適用については、同条第一項第二号中「二十八万八千円」とあるのは、「三十一万二千円」とする。
suppl-3561-13/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-12/par-1
With regard to the application of the provisions of Article 56-7 of the New Act for each business year beginning during the period from the Effective Date to March 31, 1982 of a corporation prescribed in Article 56-7, paragraph (1) of the New Act that holds the reserve for planned afforestation under Article 56-7, paragraph (1) of the Former Act at the end of the business year immediately preceding the first business year beginning on or after the Effective Date, the phrase "288,000 yen" in paragraph (1), item (ii) of that Article is deemed to be replaced with "312,000 yen".
machine translation, not official
### 第十三条（法人の資産の譲渡等の場合の経過措置） — Transitional Measures in the Case of Transfer, etc. of Assets by Corporations
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suppl-3561-13/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-13
**第一項** 新法第六十三条第六項第二号の規定は、法人が施行日以後に終了する事業年度において新法第四十二条の三又は第四十二条の四の規定の適用を受ける場合の法人税の額の計算について適用する。
suppl-3561-13/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-13/par-1
The provisions of Article 63, paragraph (6), item (ii) of the New Act apply to the calculation of the amount of corporation tax in the case where a corporation receives the application of the provisions of Article 42-3 or Article 42-4 of the New Act in a business year ending on or after the Effective Date.
machine translation, not official
**第二項** 附則第十条第一項の規定の適用がある場合における新法第六十三条の規定の適用については、同条第六項第二号中「とする。」とあるのは「とし、昭和五十六年改正法附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十六年改正法による改正前の租税特別措置法第四十二条の四の規定の適用については、同条第一項中「及び前条」とあるのは「、前条及び第六十三条」とする。」とする。
suppl-3561-13/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-13/par-2
With regard to the application of the provisions of Article 63 of the New Act in the case where the provisions of Article 10, paragraph (1) of the Supplementary Provisions apply, paragraph (6), item (ii) of that Article is deemed to continue as follows: ", and, with regard to the application of the provisions of Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1981 Amendment Act, which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act, the phrase 'and the preceding Article' in paragraph (1) of that Article is deemed to be replaced with ', the preceding Article and Article 63'."
machine translation, not official
**第三項** 新法第六十五条の五及び第六十五条の七の規定は、法人が昭和五十六年一月一日以後に行うこれらの規定に該当する資産の譲渡に係る法人税について適用し、法人が同日前に行つた旧法第六十五条の五及び第六十五条の七の規定に該当する資産の譲渡に係る法人税については、なお従前の例による。
suppl-3561-13/art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-13/par-3
The provisions of Articles 65-5 and 65-7 of the New Act apply to corporation tax on the transfer of assets falling under those provisions that a corporation makes on or after January 1, 1981, and the provisions then in force continue to govern corporation tax on the transfer of assets falling under the provisions of Articles 65-5 and 65-7 of the Former Act that a corporation made before that date.
machine translation, not official
**第四項** 新法第六十五条の十の規定は、法人が農住組合法の施行の日以後に行う同条の規定に該当する資産の譲渡に係る法人税について適用する。
suppl-3561-13/art-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-13/par-4
The provisions of Article 65-10 of the New Act apply to corporation tax on the transfer of assets falling under the provisions of that Article that a corporation makes on or after the date on which the Farming and Residence Association Act comes into effect.
machine translation, not official
### 第十四条（特定の医療法人の法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Specified Medical Care Corporations
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suppl-3561-13/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-14
**第一項** 新法第六十七条の二の規定は、同条第一項に規定する医療法人の施行日以後に終了する事業年度の所得に対する法人税について適用し、旧法第六十七条の二第一項に規定する医療法人の施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。
suppl-3561-13/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-14/par-1
The provisions of Article 67-2 of the New Act apply to corporation tax on income for business years ending on or after the Effective Date of a medical care corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern corporation tax on income for business years that ended before the Effective Date of a medical care corporation prescribed in Article 67-2, paragraph (1) of the Former Act.
machine translation, not official
### 第十五条（農業生産法人の肉用牛の売却に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Sale of Beef Cattle by Agricultural Production Corporations
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suppl-3561-13/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-15
**第一項** 旧法第六十七条の三第一項に規定する農業生産法人が、その飼育した同項に規定する肉用牛を同項の市場において、又はその飼育した同項に規定する乳用雄子牛を同項の農業協同組合若しくは農業協同組合連合会に委託して、施行日前に売却した場合における法人税については、なお従前の例による。
suppl-3561-13/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-15/par-1
With regard to corporation tax in the case where an agricultural production corporation prescribed in Article 67-3, paragraph (1) of the Former Act sold, before the Effective Date, beef cattle prescribed in that paragraph that it had raised at the market referred to in that paragraph, or sold dairy bull calves prescribed in that paragraph that it had raised by entrusting them to the agricultural cooperative or federation of agricultural cooperatives referred to in that paragraph, the provisions then in force continue to govern.
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### 第十六条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-3561-13/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-16
**第一項** 新法第七十二条及び第七十三条の規定は、施行日以後に新築し、又は取得するこれらの規定に規定する家屋の所有権の保存又は移転の登記に係る登録免許税について適用し、施行日前に新築し、又は取得した旧法第七十二条又は第七十三条に規定する家屋についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3561-13/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-16/par-1
The provisions of Articles 72 and 73 of the New Act apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house prescribed in those provisions that is newly built or acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for a house prescribed in Article 72 or 73 of the Former Act that was newly built or acquired before the Effective Date.
machine translation, not official
**第二項** 新法第七十四条の二の規定は、施行日以後に取得する同条第一項に規定する既存住宅の所有権の移転の登記又は当該既存住宅を目的とする抵当権の設定の登記に係る登録免許税について適用し、施行日前に取得した旧法第七十四条の二第一項に規定する既存住宅の所有権の移転の登記又は当該既存住宅を目的とする抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-3561-13/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-16/par-2
The provisions of Article 74-2 of the New Act apply to registration and license tax on the registration of transfer of ownership of existing housing prescribed in paragraph (1) of that Article that is acquired on or after the Effective Date or on the registration of the creation of a mortgage on that existing housing, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of existing housing prescribed in Article 74-2, paragraph (1) of the Former Act that was acquired before the Effective Date or on the registration of the creation of a mortgage on that existing housing.
machine translation, not official
**第三項** 新法第七十四条の三の規定は、施行日以後に新築する同条に規定する家屋の所有権の保存の登記に係る登録免許税について適用し、施行日前に新築した旧法第七十四条の三に規定する家屋の所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-3561-13/art-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-16/par-3
The provisions of Article 74-3 of the New Act apply to registration and license tax on the registration of preservation of ownership of a house prescribed in that Article that is newly built on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of a house prescribed in Article 74-3 of the Former Act that was newly built before the Effective Date.
machine translation, not official
**第四項** 新法第七十七条の二の規定は、同条に規定する農業生産法人が施行日以後に同条に規定する出資を受けて同条の土地をその耕作又は養畜の用に供する場合における当該土地の所有権、地上権、永小作権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、旧法第七十七条の二に規定する農業生産法人が施行日前に同条に規定する出資を受けて同条の土地をその耕作又は養畜の用に供した場合における当該土地についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3561-13/art-16/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-16/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-16/par-4
The provisions of Article 77-2 of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership, superficies rights, farming rights or rights of lease to land in the case where an agricultural production corporation prescribed in that Article receives, on or after the Effective Date, a capital contribution prescribed in that Article and uses the land referred to in that Article for its cultivation or livestock raising, and the provisions then in force continue to govern registration and license tax on those registrations for land in the case where an agricultural production corporation prescribed in Article 77-2 of the Former Act received, before the Effective Date, a capital contribution prescribed in that Article and used the land referred to in that Article for its cultivation or livestock raising.
machine translation, not official
**第五項** 施行日前に行われた旧法第七十七条の四第一項に規定する協議、調停若しくはあつせん又は同条第二項に規定する交換分合により取得したこれらの規定に規定する農用地等又は準農地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3561-13/art-16/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-16/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-16/par-5
With regard to registration and license tax on the registration of transfer of ownership of agricultural land, etc. or quasi-agricultural land prescribed in the provisions of Article 77-4, paragraph (1) or (2) of the Former Act that was acquired through consultation, conciliation or mediation prescribed in paragraph (1) of that Article, or through exchange and consolidation prescribed in paragraph (2) of that Article, conducted before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第六項** 施行日前に旧法第七十七条の六に規定する農林漁業者に対し貸し付けた同条に規定する債権を担保するために受ける抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-3561-13/art-16/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-16/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-16/par-6
With regard to registration and license tax on the registration of the creation of a mortgage received to secure a claim prescribed in Article 77-6 of the Former Act arising from a loan made before the Effective Date to a person engaged in agriculture, forestry or fisheries prescribed in that Article, the provisions then in force continue to govern.
machine translation, not official
**第七項** 新法第七十八条の二の規定は、同条に規定する生産森林組合又は農業生産法人が施行日以後に同条に規定する出資を受ける同条の土地の所有権、地上権、永小作権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、旧法第七十八条の二に規定する生産森林組合又は農業生産法人が施行日前に同条に規定する出資を受けた同条の土地についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3561-13/art-16/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-16/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-16/par-7
The provisions of Article 78-2 of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership, superficies rights, farming rights or rights of lease to the land referred to in that Article for which a production forestry cooperative or agricultural production corporation prescribed in that Article receives a capital contribution prescribed in that Article on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for the land referred to in Article 78-2 of the Former Act for which a production forestry cooperative or agricultural production corporation prescribed in that Article received a capital contribution prescribed in that Article before the Effective Date.
machine translation, not official
### 第十七条（物品税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Commodity Tax
caption: machine translation, not official
suppl-3561-13/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-17
**第一項** 昭和五十六年五月一日前に課した、又は課すべきであつた旧法第八十八条の三に規定する物品に係る物品税については、次項から第四項までに定めのあるものを除き、なお従前の例による。
suppl-3561-13/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-17/par-1
With regard to commodity tax on goods prescribed in Article 88-3 of the Former Act that was imposed, or should have been imposed, before May 1, 1981, except as otherwise provided for in the following paragraph through paragraph (4), the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法第八十八条の三に規定する物品のうち、昭和五十六年五月一日前にその製造に係る製造場から移出されたもので、物品税法（昭和三十七年法律第四十八号）第十七条第三項（同法第十九条第三項、第二十二条第三項及び第二十六条第三項において準用する場合を含む。）又は租税特別措置法第八十八条の二第三項の届出又は承認に係るもの（当該届出又は承認に係る期限が同日以後に到来するものに限る。）について、当該期限までにこれらの規定に規定する書類が提出されなかつた場合における当該物品に係る物品税の税率は、新法第八十八条の三に規定する税率とする。
suppl-3561-13/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-17/par-2
Among goods prescribed in Article 88-3 of the Former Act, for those that were shipped out of the manufacturing site where they were manufactured before May 1, 1981 and that relate to a notification or approval under Article 17, paragraph (3) of the Commodity Tax Act (Act No. 48 of 1962) (including as applied mutatis mutandis pursuant to Article 19, paragraph (3), Article 22, paragraph (3) and Article 26, paragraph (3) of that Act) or Article 88-2, paragraph (3) of the Act on Special Measures Concerning Taxation (limited to those for which the time limit relating to that notification or approval falls on or after that date), if the documents prescribed in those provisions were not submitted by that time limit, the tax rate of commodity tax on those goods is the tax rate prescribed in Article 88-3 of the New Act.
machine translation, not official
**第三項** 旧法第八十八条の三に規定する物品のうち、次の表の上欄に掲げる法律又は条約の規定により物品税の免除を受けて昭和五十六年五月一日前にその製造に係る製造場から移出され、又は保税地域から引き取られたものについて、同日以後に同表の下欄に掲げる法律の規定に該当することとなつた場合における当該物品に係る物品税の税率は、新法第八十八条の三に規定する税率とする。
免除の規定 追徴の規定
物品税法第十八条第一項 同法第十八条第八項
物品税法第二十三条第一項 同法第二十三条第三項
輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 同法第十一条第三項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 同法第十二条第四項
輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 同法第十三条第三項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第九条第一項（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第九条第二項又は第十一条第二項（これらの規定を日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第三条第二項において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互防衛援助協定第六条 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条
suppl-3561-13/art-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-17/par-3
Among goods prescribed in Article 88-3 of the Former Act, for those that were shipped out of the manufacturing site where they were manufactured, or withdrawn from a bonded area, before May 1, 1981 with exemption from commodity tax under the provisions of the Acts or treaties listed in the left-hand column of the following table, if, on or after that date, they have come to fall under the provisions of the Acts listed in the right-hand column of that table, the tax rate of commodity tax on those goods is the tax rate prescribed in Article 88-3 of the New Act.
Provisions on exemption Provisions on additional collection
Article 18, paragraph (1) of the Commodity Tax Act Article 18, paragraph (8) of that Act
Article 23, paragraph (1) of the Commodity Tax Act Article 23, paragraph (3) of that Act
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) Article 11, paragraph (3) of that Act
Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (4) of that Act
Article 13, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (3) of that Act
Article 9, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 111 of 1952) (including as applied mutatis mutandis pursuant to Article 3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) Article 9, paragraph (2) or Article 11, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as those provisions are applied mutatis mutandis pursuant to Article 3, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
Article VI of the Mutual Defense Assistance Agreement between Japan and the United States of America Article 2 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon Enforcement of the "Mutual Defense Assistance Agreement between Japan and the United States of America" (Act No. 112 of 1954)
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**第四項** 旧法第八十八条の三に規定する物品のうち、次の各号に掲げるもので昭和五十六年五月一日前に購入され、又は引き取られたものについて、同日以後に当該各号に定める法律の規定に該当することとなつた場合における当該物品に係る物品税の税率は、新法第八十八条の三に規定する税率とする。
suppl-3561-13/art-17/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-17/par-4
Among goods prescribed in Article 88-3 of the Former Act, for those listed in the following items that were purchased or withdrawn before May 1, 1981, if, on or after that date, they have come to fall under the provisions of the Acts specified in the respective items, the tax rate of commodity tax on those goods is the tax rate prescribed in Article 88-3 of the New Act:
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**一** 物品税法第二十条第六項に規定する輸出物品販売場において同条第一項に規定する非居住者によつて同項に規定する方法により購入された物品 同条第三項本文又は第五項本文
suppl-3561-13/art-17/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-17/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-17/par-4/item-1
goods purchased by a nonresident prescribed in Article 20, paragraph (1) of the Commodity Tax Act, by the method prescribed in that paragraph, at an export goods store prescribed in paragraph (6) of that Article: the main clause of paragraph (3) or the main clause of paragraph (5) of that Article;
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**二** 物品税法第二十二条第一項、第二十三条第一項又は第二十四条第一項（同条第三項において準用する場合を含む。）の規定の適用を受けて購入され、又は引き取られた物品 同法第二十二条第六項本文（同法第二十三条第四項及び第二十四条第四項において準用する場合を含む。）
suppl-3561-13/art-17/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-17/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-17/par-4/item-2
goods purchased or withdrawn with the application of the provisions of Article 22, paragraph (1), Article 23, paragraph (1) or Article 24, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) of the Commodity Tax Act: the main clause of Article 22, paragraph (6) of that Act (including as applied mutatis mutandis pursuant to Article 23, paragraph (4) and Article 24, paragraph (4) of that Act);
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**三** 租税特別措置法第八十八条の二第一項に規定する機関において同項に規定する合衆国軍隊の構成員等によつて同項に規定する方法により購入された物品 同条第五項において準用する物品税法第二十条第三項本文又は第五項本文
suppl-3561-13/art-17/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-17/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-17/par-4/item-3
goods purchased by members, etc. of the United States Armed Forces prescribed in Article 88-2, paragraph (1) of the Act on Special Measures Concerning Taxation, by the method prescribed in that paragraph, at an organization prescribed in that paragraph: the main clause of paragraph (3) or the main clause of paragraph (5) of Article 20 of the Commodity Tax Act as applied mutatis mutandis pursuant to paragraph (5) of that Article.
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**第五項** 新法第八十八条の三に規定する物品を、昭和五十六年五月一日において、その製造に係る製造場及び保税地域以外の場所で販売のため所持する当該物品の製造者又は販売業者がある場合において、その数量（二以上の場所で所持する場合には、その合計数量）が十個以上であるときは、当該物品については、その者が当該物品の製造者として当該物品を同日にその製造に係る製造場から移出したものとみなして、百分の二・五の税率により物品税を課する。
suppl-3561-13/art-17/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-17/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-17/par-5
Where, on May 1, 1981, there is a manufacturer or seller of goods prescribed in Article 88-3 of the New Act who possesses those goods for sale at a place other than the manufacturing site where they were manufactured and a bonded area, if their quantity (or, where they are possessed at two or more places, their total quantity) is 10 or more, commodity tax is imposed on those goods at a tax rate of 2.5 percent, by deeming that person to have shipped out those goods, as their manufacturer, from the manufacturing site where they were manufactured on that date.
machine translation, not official
**第六項** 前項の規定による物品税額については、税務署長は、その所轄区域内に所在する貯蔵場所にある同項の規定に該当する物品に係る物品税額を合算し、当該合算した額の物品税を、昭和五十六年六月から十月までの各月に等分して、それぞれその月の末日を納期限として、これを徴収する。
suppl-3561-13/art-17/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-17/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-17/par-6
With regard to the amount of commodity tax under the preceding paragraph, the district director is to aggregate the amounts of commodity tax on goods falling under the provisions of that paragraph that are at storage places located within the area under the district director's jurisdiction, and collect the commodity tax in that aggregated amount in equal installments in each month from June to October 1981, with the last day of each month as the due date for payment.
machine translation, not official
**第七項** 第五項に規定する者は、その所持する物品で同項の規定に該当するものの貯蔵場所ごとに、当該物品の品名並びに当該品名ごとの数量及び価額その他政令で定める事項を記載した申告書を、昭和五十六年五月一日から起算して一月以内に、その貯蔵場所の所在地の所轄税務署長に提出しなければならない。
suppl-3561-13/art-17/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-17/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-17/par-7
A person prescribed in paragraph (5) must submit, for each storage place of the goods in that person's possession that fall under the provisions of that paragraph, a return stating the names of those goods, the quantity and value for each name, and other matters specified by Cabinet Order, to the district director having jurisdiction over the location of that storage place, within one month from May 1, 1981.
machine translation, not official
**第八項** 第五項に規定する物品で同項の規定による物品税を徴収された、又は徴収されるべきものが当該物品の製造に係る製造場に戻し入れられた場合（物品税法第二十八条第三項の廃棄がされた場合を含む。）において、当該物品の製造者（第五項の規定の適用がないものとした場合における製造者をいう。）が、政令で定めるところにより、当該物品が当該物品税を徴収された、又は徴収されるべきものであることにつき当該製造場の所在地の所轄税務署長の確認を受けたときは、当該物品税額に相当する金額は、同条の規定に準じて、当該物品につきその者が納付した、又は納付すべき物品税額に相当する金額に係る控除又は還付に併せて、その者に係る物品税額から控除し、又はその者に還付する。
suppl-3561-13/art-17/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-17/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-17/par-8
In the case where goods prescribed in paragraph (5) on which commodity tax under that paragraph has been, or should be, collected are returned to the manufacturing site where those goods were manufactured (including the case where they have been discarded as referred to in Article 28, paragraph (3) of the Commodity Tax Act), if the manufacturer of those goods (meaning the person who would be the manufacturer if the provisions of paragraph (5) were deemed not to apply) has, as provided for by Cabinet Order, obtained confirmation from the district director having jurisdiction over the location of that manufacturing site that those goods are goods on which that commodity tax has been, or should be, collected, an amount equivalent to that amount of commodity tax is, in accordance with the provisions of that Article, deducted from the amount of commodity tax relating to that person, or refunded to that person, together with the deduction or refund of the amount equivalent to the amount of commodity tax that the person has paid, or should pay, on those goods.
machine translation, not official
**第九項** 昭和五十六年五月一日前にした行為及び第一項の規定により従前の例によることとされる物品税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3561-13/art-17/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-17/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-17/par-9
With regard to the application of penal provisions to acts committed before May 1, 1981 and to acts committed on or after that date relating to commodity tax for which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.
machine translation, not official
### 第十九条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-3561-13/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-19
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律（次項において「改正後の昭和五十四年改正法」という。）附則第五条の規定は、個人が施行日以後に同条第一項の規定の適用を受ける場合における所得税について適用し、個人が施行日前に同項の規定の適用を受けた場合における所得税については、なお従前の例による。
suppl-3561-13/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-19/par-1
The provisions of Article 5 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the preceding Article (referred to as the "1979 Amendment Act as Amended" in the following paragraph) apply to income tax in the case where an individual receives the application of the provisions of paragraph (1) of that Article on or after the Effective Date, and the provisions then in force continue to govern income tax in the case where an individual received the application of the provisions of that paragraph before the Effective Date.
machine translation, not official
**第二項** 改正後の昭和五十四年改正法附則第二十一条の規定は、法人が施行日以後に同条第一項の規定の適用を受ける場合における法人税について適用し、法人が施行日前に同項の規定の適用を受けた場合における法人税については、なお従前の例による。
suppl-3561-13/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-19/par-2
The provisions of Article 21 of the Supplementary Provisions of the 1979 Amendment Act as Amended apply to corporation tax in the case where a corporation receives the application of the provisions of paragraph (1) of that Article on or after the Effective Date, and the provisions then in force continue to govern corporation tax in the case where a corporation received the application of the provisions of that paragraph before the Effective Date.
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## 附 則 昭和五六年五月二二日法律第四八号
suppl-3561-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-48 · https://japanlaw.org/l/332AC0000000026/suppl-3561-48
### 第一条（施行期日） — Effective Date
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suppl-3561-48/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-48/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-48/art-1
**第一項** この法律は、公布の日から施行する。ただし、附則第二十一条から第五十五条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-3561-48/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-48/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-48/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 21 through 55 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 昭和五六年五月二七日法律第五四号
suppl-3561-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-54 · https://japanlaw.org/l/332AC0000000026/suppl-3561-54
### 第一条（施行期日） — Effective Date
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suppl-3561-54/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-54/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-54/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3561-54/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-54/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-54/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和五六年六月一日法律第六一号
suppl-3561-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-61 · https://japanlaw.org/l/332AC0000000026/suppl-3561-61
### 第一条（施行期日） — Effective Date
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suppl-3561-61/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-61/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-61/art-1
**第一項** この法律は、銀行法（昭和五十六年法律第五十九号）の施行の日から施行する。
suppl-3561-61/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-61/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-61/art-1/par-1
This Act comes into effect as of the date on which the Banking Act (Act No. 59 of 1981) comes into effect.
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## 附 則 昭和五六年六月九日法律第七二号
suppl-3561-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-72 · https://japanlaw.org/l/332AC0000000026/suppl-3561-72
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-3561-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-72/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 昭和五七年三月三一日法律第八号
suppl-3571-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8
### 第一条（施行期日） — Effective Date
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suppl-3571-8/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1
**第一項** この法律は、昭和五十七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-3571-8/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1
This Act comes into effect on April 1, 1982; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:
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**一** 第三条第六項、第三条の三第一項、第八条の三第一項及び第八条の四第六項の改正規定、第二十四条の改正規定（「昭和五十七年三月三十一日」を「昭和六十二年三月三十一日」に改める部分を除く。）並びに第四十一条第二項の改正規定並びに附則第三条、第八条及び第十一条の規定 昭和五十八年一月一日
suppl-3571-8/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-1
the provisions amending Article 3, paragraph (6), Article 3-3, paragraph (1), Article 8-3, paragraph (1) and Article 8-4, paragraph (6), the provisions amending Article 24 (excluding the part replacing "March 31, 1982" with "March 31, 1987") and the provisions amending Article 41, paragraph (2), and the provisions of Articles 3, 8 and 11 of the Supplementary Provisions: January 1, 1983;
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**二** 第四条の二の改正規定及び同条の次に一条を加える改正規定並びに附則第四条及び第二十二条の規定 勤労者財産形成促進法の一部を改正する法律（昭和五十七年法律第五十五号）の施行の日
suppl-3571-8/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-2
the provisions amending Article 4-2 and the provisions adding one Article after that Article, and the provisions of Articles 4 and 22 of the Supplementary Provisions: the date on which the Act Partially Amending the Workers' Property Accumulation Promotion Act (Act No. 55 of 1982) comes into effect;
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**三** 第十三条の二第一項及び第四十五条の四第一項の改正規定（「百分の三十二」の下に「（第三号に掲げる漁船については、百分の三十）」を加える部分及び「昭和五十七年三月三十一日」を「昭和五十九年三月三十一日」に改める部分を除く。）並びに附則第五条第四項及び第十四条第四項の規定 漁業再建整備特別措置法の一部を改正する法律（昭和五十七年法律第四十三号）の施行の日
suppl-3571-8/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-3
the provisions amending Article 13-2, paragraph (1) and Article 45-4, paragraph (1) (excluding the part adding "(for fishing vessels listed in item (iii), 30 percent)" after "32 percent" and the part replacing "March 31, 1982" with "March 31, 1984"), and the provisions of Article 5, paragraph (4) and Article 14, paragraph (4) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries (Act No. 43 of 1982) comes into effect.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3571-8/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和五十七年分以後の所得税について適用し、昭和五十六年分以前の所得税については、なお従前の例による。
suppl-3571-8/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1982 and subsequent years, and with regard to income tax for 1981 and earlier years, the provisions then in force continue to govern.
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### 第三条（利子所得及び配当所得に関する経過措置） — Transitional Measures Concerning Interest Income and Dividend Income
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suppl-3571-8/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-3
**第一項** 昭和五十八年一月一日から同年三月三十一日までの間に支払を受ける無記名公社債の利子等（所得税法（昭和四十年法律第三十三号）第二百二十四条第二項に規定する利子、利益の配当又は収益の分配をいう。）に係る新法第三条第六項（新法第八条の二第六項において準用する場合を含む。）、第三条の三、第八条の三及び第八条の四第六項の規定の適用については、新法第三条第六項中「所得税法第二百二十四条第二項及び第三項並びに第二百二十五条」とあるのは「所得税法の一部を改正する法律（昭和五十五年法律第八号。以下この項、第三条の三第一項、第八条の三第一項及び第八条の四第六項において「昭和五十五年改正法」という。）附則第八条第二項の規定によりその例によることとされる昭和五十五年改正法による改正前の所得税法（第三条の三第一項、第八条の三第一項及び第八条の四第六項において「旧法」という。）第二百二十四条及び所得税法第二百二十五条」と、新法第三条の三第一項及び第八条の三第一項中「所得税法第二百二十四条第二項」とあるのは「昭和五十五年改正法附則第八条第二項の規定によりその例によることとされる旧法第二百二十四条」と、「同法」とあるのは「所得税法」と、新法第八条の四第六項中「所得税法第二百二十四条第二項及び第三項並びに第二百二十五条」とあるのは「昭和五十五年改正法附則第八条第二項の規定によりその例によることとされる旧法第二百二十四条及び所得税法第二百二十五条」とする。
suppl-3571-8/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-3/par-1
With regard to the application of the provisions of Article 3, paragraph (6) (including as applied mutatis mutandis pursuant to Article 8-2, paragraph (6) of the New Act), Article 3-3, Article 8-3 and Article 8-4, paragraph (6) of the New Act to interest and similar income on bearer public and corporate bonds (meaning interest, distributions of profit or distributions of proceeds prescribed in Article 224, paragraph (2) of the Income Tax Act (Act No. 33 of 1965)) received during the period from January 1, 1983 to March 31 of that year, the phrase "Article 224, paragraphs (2) and (3) and Article 225 of the Income Tax Act" in Article 3, paragraph (6) of the New Act is deemed to be replaced with "Article 224 of the Income Tax Act prior to the amendment by the Act Partially Amending the Income Tax Act (Act No. 8 of 1980; hereinafter referred to as the "1980 Amendment Act" in this paragraph, Article 3-3, paragraph (1), Article 8-3, paragraph (1) and Article 8-4, paragraph (6)) (referred to as the "Former Act" in Article 3-3, paragraph (1), Article 8-3, paragraph (1) and Article 8-4, paragraph (6)), which is to govern pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the 1980 Amendment Act, and Article 225 of the Income Tax Act", the phrase "Article 224, paragraph (2) of the Income Tax Act" in Article 3-3, paragraph (1) and Article 8-3, paragraph (1) of the New Act with "Article 224 of the Former Act, which is to govern pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the 1980 Amendment Act", the phrase "that Act" with "the Income Tax Act", and the phrase "Article 224, paragraphs (2) and (3) and Article 225 of the Income Tax Act" in Article 8-4, paragraph (6) of the New Act with "Article 224 of the Former Act, which is to govern pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the 1980 Amendment Act, and Article 225 of the Income Tax Act".
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### 第四条（勤労者財産形成貯蓄及び勤労者財産形成年金貯蓄の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest Income, etc. from Workers' Property Accumulation Savings and Workers' Property Accumulation Pension Savings
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suppl-3571-8/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4
**第一項** 新法第四条の二及び第四条の三の規定は、附則第一条第二号に定める日以後に締結する勤労者財産形成促進法（昭和四十六年法律第九十二号）第六条第一項に規定する勤労者財産形成貯蓄契約又は同条第二項に規定する勤労者財産形成年金貯蓄契約に基づく預入、信託若しくは購入又は払込み（以下この条において「預入等」という。）をする新法第四条の二第一項に規定する財産形成貯蓄又は新法第四条の三第一項に規定する財産形成年金貯蓄について適用する。
suppl-3571-8/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-1
The provisions of Articles 4-2 and 4-3 of the New Act apply to asset-building savings prescribed in Article 4-2, paragraph (1) of the New Act or asset-building pension savings prescribed in Article 4-3, paragraph (1) of the New Act for which deposit, trust, purchase or payment (hereinafter referred to as "placement" in this Article) is made based on a workers' property accumulation savings contract prescribed in Article 6, paragraph (1) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) or a workers' property accumulation pension savings contract prescribed in paragraph (2) of that Article concluded on or after the date specified in Article 1, item (ii) of the Supplementary Provisions.
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**第二項** 新法第四条の二第一項に規定する勤労者が、附則第一条第二号に定める日前に預入等をした改正前の租税特別措置法（以下「旧法」という。）第四条の二第一項に規定する財産形成貯蓄で同日において同条の要件を満たすもの（以下この条において「旧財産形成貯蓄」という。）を有する場合には、当該財産形成貯蓄については、当該勤労者が同日において新法第四条の二の要件に従つて預入等をしたものとみなして、同条の規定を適用する。
suppl-3571-8/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-2
If a worker prescribed in Article 4-2, paragraph (1) of the New Act holds asset-building savings prescribed in Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") for which placement was made before the date specified in Article 1, item (ii) of the Supplementary Provisions and which satisfy the requirements of that Article on that date (hereinafter referred to as "former asset-building savings" in this Article), the provisions of Article 4-2 of the New Act apply to those asset-building savings by deeming that worker to have made placement in accordance with the requirements of that Article on that date.
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**第三項** 附則第一条第二号に定める日において旧財産形成貯蓄を有する者が、同日から同日以後二年を経過する日までの間に、勤労者財産形成促進法の一部を改正する法律附則第二条第三項に定めるところにより、当該旧財産形成貯蓄に係る新法第四条の二第一項に規定する勤労者財産形成貯蓄契約を新法第四条の三第一項に規定する勤労者財産形成年金貯蓄契約に変更をする場合には、当該変更をする日における新法第四条の二第一項に規定する財産形成貯蓄で同条の要件を満たすものは、同日において新法第四条の三第一項に規定する勤労者財産形成年金貯蓄契約に基づく財産形成年金貯蓄として預入等をするものとして、同条の規定を適用する。
suppl-3571-8/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-3
If a person who holds former asset-building savings on the date specified in Article 1, item (ii) of the Supplementary Provisions changes, during the period from that date to the day on which two years have elapsed from that date, the workers' property accumulation savings contract prescribed in Article 4-2, paragraph (1) of the New Act relating to those former asset-building savings to a workers' property accumulation pension savings contract prescribed in Article 4-3, paragraph (1) of the New Act, as provided for in Article 2, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Workers' Property Accumulation Promotion Act, the provisions of Article 4-3 of the New Act apply by deeming a placement of the asset-building savings prescribed in Article 4-2, paragraph (1) of the New Act that satisfy the requirements of that Article on the day of that change to be made, on that day, as asset-building pension savings based on a workers' property accumulation pension savings contract prescribed in Article 4-3, paragraph (1) of the New Act.
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**第四項** 前三項に定めるもののほか、旧財産形成貯蓄及び前項の変更に係る新法第四条の二及び第四条の三の規定の適用に関し必要な事項は、政令で定める。
suppl-3571-8/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-4
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of Articles 4-2 and 4-3 of the New Act with regard to former asset-building savings and the change referred to in the preceding paragraph are specified by Cabinet Order.
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### 第五条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-3571-8/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5
**第一項** 新法第十一条第一項の表の第一号から第六号までの規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供するこれらの規定に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第一号から第六号までに掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3571-8/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-1
The provisions of items (i) through (vi) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions for which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date") and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business depreciable assets listed in items (i) through (vi) of the table in Article 11, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date.
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**第二項** 新法第十二条の規定は、個人が施行日以後に取得等をしてその事業の用に供する同条第一項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3571-8/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-2
The provisions of Article 12 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date.
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**第三項** 新法第十三条の二の規定は、施行日以後に同条第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する漁船について適用し、施行日前に旧法第十三条の二第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する漁船については、なお従前の例による。
suppl-3571-8/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-3
The provisions of Article 13-2 of the New Act apply to fishing vessels held by members of a fishery cooperative, etc. prescribed in paragraph (1), item (iii) of that Article that receives, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and the provisions then in force continue to govern fishing vessels held by members of a fishery cooperative, etc. prescribed in Article 13-2, paragraph (1), item (iii) of the Former Act that received, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item.
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**第四項** 漁業再建整備特別措置法の一部を改正する法律の施行の際同法による改正前の漁業再建整備特別措置法（昭和五十一年法律第四十三号）第五条第一項に規定する中小漁業構造改善計画に係る同項の認定（以下この項において「旧認定」という。）を受けている同条第一項に規定する漁業協同組合等のうち当該旧認定前に他の中小漁業構造改善計画に係る認定を受けたことのないものが、漁業再建整備特別措置法の一部を改正する法律の施行の日から一年を経過した日の前日までに同法による改正後の漁業再建整備特別措置法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定を受けた場合には、前項の規定にかかわらず、当該漁業協同組合等の構成員が旧認定のあつた日の属する年から当該年の一月一日以後五年を経過した日の前日の属する年までの各年の十二月三十一日において有する漁船に係る償却費の額の計算については、なお従前の例による。
suppl-3571-8/art-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-4
If, among fishery cooperatives, etc. prescribed in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries (Act No. 43 of 1976) prior to the amendment by the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries that, at the time that Act comes into effect, have received the certification referred to in that paragraph for a small and medium sized fishery structural improvement plan prescribed in that paragraph (hereinafter referred to as "former certification" in this paragraph), one that had not received certification for any other small and medium sized fishery structural improvement plan before that former certification receives, by the day before the day on which one year has elapsed from the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries comes into effect, the certification referred to in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries as amended by that Act for a small and medium sized fishery structural improvement plan prescribed in that paragraph, then, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the calculation of the amount of depreciation allowance for fishing vessels held by members of that fishery cooperative, etc. as of December 31 of each year from the year that includes the date of the former certification to the year that includes the day before the day on which five years have elapsed from January 1 of that year.
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**第五項** 新法第十四条第二項の規定は、個人が施行日以後に取得又は新築をする同項に規定する施設建築物について適用し、個人が施行日前に取得又は新築をした旧法第十四条第二項に規定する施設建築物については、なお従前の例による。
suppl-3571-8/art-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-5
The provisions of Article 14, paragraph (2) of the New Act apply to facility buildings prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern facility buildings prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date.
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**第六項** 新法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、個人が施行日前に取得又は建設をした旧法第十五条第一項に規定する特定備蓄施設等については、なお従前の例による。
suppl-3571-8/art-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-6
The provisions of Article 15, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date.
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**第七項** 新法第十六条の二の規定は、個人が施行日以後に同条第一項各号に掲げる認定を受ける場合における当該個人の同項に規定する事業転換施設等について適用し、個人が施行日前に旧法第十六条の二第一項各号に掲げる認定又は承認を受けた場合における当該個人の同項に規定する事業転換施設等については、なお従前の例による。
suppl-3571-8/art-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-7
The provisions of Article 16-2 of the New Act apply to business conversion facilities, etc. prescribed in paragraph (1) of that Article of an individual in the case where the individual receives a certification listed in any of the items of that paragraph on or after the Effective Date, and the provisions then in force continue to govern business conversion facilities, etc. prescribed in Article 16-2, paragraph (1) of the Former Act of an individual in the case where the individual received a certification or approval listed in any of the items of that paragraph before the Effective Date.
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**第八項** 新法第十七条の規定は、個人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、個人が施行日前に取得等をした旧法第十七条に規定する減価償却資産については、なお従前の例による。
suppl-3571-8/art-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-8
The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in Article 17 of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
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### 第六条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-3571-8/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-6
**第一項** 旧法第十九条第一項の規定により個人が昭和五十六年において積み立てた同項の価格変動準備金の金額の昭和五十七年分の事業所得に係る総収入金額への算入については、なお従前の例による。
suppl-3571-8/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-6/par-1
With regard to the inclusion in gross revenue relating to business income for 1982 of the amount of the reserve for price fluctuations referred to in Article 19, paragraph (1) of the Former Act that an individual set aside in 1981 pursuant to the provisions of that paragraph, the provisions then in force continue to govern.
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### 第七条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
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suppl-3571-8/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-7
**第一項** 新法第二十一条の規定は、個人の同条第二項各号に掲げる取引による施行日以後の収入金額について適用し、個人の旧法第二十一条第二項各号に掲げる取引による施行日前の収入金額については、なお従前の例による。
suppl-3571-8/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-7/par-1
The provisions of Article 21 of the New Act apply to an individual's revenue on or after the Effective Date from transactions listed in the items of paragraph (2) of that Article, and the provisions then in force continue to govern an individual's revenue before the Effective Date from transactions listed in the items of Article 21, paragraph (2) of the Former Act.
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### 第八条（個人の開墾地等の農業所得の免税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Agricultural Income from Reclaimed Land, etc. of Individuals
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suppl-3571-8/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-8
**第一項** 新法第二十四条の規定は、昭和五十八年分以後の所得税について適用し、昭和五十七年分以前の所得税については、なお従前の例による。
suppl-3571-8/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-8/par-1
The provisions of Article 24 of the New Act apply to income tax for 1983 and subsequent years, and with regard to income tax for 1982 and earlier years, the provisions then in force continue to govern.
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### 第九条（個人の沖縄県の区域内にある土地の譲渡に係る事業所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. Relating to the Transfer of Land within the Area of Okinawa Prefecture by Individuals
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suppl-3571-8/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-9
**第一項** 個人が、昭和五十七年中に、昭和四十七年四月一日前に取得した沖縄県の区域内にある新法第二十八条の四第一項に規定する土地等の同項に規定する譲渡をした場合における同項の規定の適用に関し必要な事項は、政令で定める。
suppl-3571-8/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-9/par-1
Necessary matters concerning the application of the provisions of Article 28-4, paragraph (1) of the New Act in the case where an individual, in 1982, has made a transfer prescribed in that paragraph of land, etc. prescribed in that paragraph located within the area of Okinawa Prefecture that the individual acquired before April 1, 1972 are specified by Cabinet Order.
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### 第十条（居住用財産の買換えの場合等の長期譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Long-Term Capital Gains in the Case of Replacement of Residential Property, etc.
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suppl-3571-8/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-10
**第一項** 昭和五十七年分の所得税に係る新法第三十六条の二第一項（同条第二項において準用する場合を含む。）の規定の適用については、同条第一項中「当該譲渡の日の属する年の前年一月一日」とあるのは、「当該譲渡の日の属する年の一月一日」とする。
suppl-3571-8/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-10/par-1
With regard to the application of the provisions of Article 36-2, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) to income tax for 1982, the phrase "January 1 of the year preceding the year that includes the date of that transfer" in paragraph (1) of that Article is deemed to be replaced with "January 1 of the year that includes the date of that transfer".
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### 第十一条（住宅取得控除に関する経過措置） — Transitional Measures Concerning the Deduction for Housing Acquisition
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suppl-3571-8/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-11
**第一項** 新法第四十一条第二項及び第四十一条の二第一項の規定は、居住者が新法第四十一条第一項に規定する新築住宅又は既存住宅を昭和五十八年一月一日以後に同項の定めるところによりその者の居住の用に供した場合における同年分以後の所得税について適用し、居住者が旧法第四十一条第一項に規定する新築住宅又は既存住宅を昭和五十七年十二月三十一日以前に同項の定めるところによりその者の居住の用に供した場合における同年分以前の所得税については、なお従前の例による。
suppl-3571-8/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-11/par-1
The provisions of Article 41, paragraph (2) and Article 41-2, paragraph (1) of the New Act apply to income tax for 1983 and subsequent years in the case where a resident has, on or after January 1, 1983, used a newly built house or existing house prescribed in Article 41, paragraph (1) of the New Act as the resident's own dwelling as provided for in that paragraph, and the provisions then in force continue to govern income tax for 1982 and earlier years in the case where a resident has, on or before December 31, 1982, used a newly built house or existing house prescribed in Article 41, paragraph (1) of the Former Act as the resident's own dwelling as provided for in that paragraph.
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**第二項** 居住者が、昭和五十六年分又は昭和五十七年分の所得税について旧法第四十一条第一項又は第四十一条の二第一項の規定の適用を受けた場合におけるその者の昭和五十八年分又は昭和五十九年分の所得税に係る新法第四十一条第二項及び第四十一条の二第一項の規定の適用については、新法第四十一条第二項中「七パーセント」とあるのは「五パーセント」と、「五万円」とあるのは「三万円」とする。
suppl-3571-8/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-11/par-2
With regard to the application of the provisions of Article 41, paragraph (2) and Article 41-2, paragraph (1) of the New Act to income tax for 1983 or 1984 of a resident who received the application of the provisions of Article 41, paragraph (1) or Article 41-2, paragraph (1) of the Former Act with respect to income tax for 1981 or 1982, the phrase "7 percent" in Article 41, paragraph (2) of the New Act is deemed to be replaced with "5 percent", and the phrase "50,000 yen" with "30,000 yen".
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### 第十二条（住宅貯蓄控除に関する経過措置） — Transitional Measures Concerning the Deduction for Housing Savings
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suppl-3571-8/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-12
**第一項** 居住者が、施行日前に締結した旧法第四十一条の三第一項に規定する財形住宅貯蓄契約及び同条第二項に規定する旧住宅貯蓄契約に基づいて、昭和五十七年中に旧法第四十一条の四第一項に規定する積立て等をした場合におけるその者の同年分の所得税については、旧法第四十一条の四、第四十一条の五及び第四十一条の七の規定の例による。
suppl-3571-8/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-12/par-1
With regard to income tax for 1982 of a resident who, in 1982, has made an installment, etc. prescribed in Article 41-4, paragraph (1) of the Former Act based on a property accumulation housing savings contract prescribed in Article 41-3, paragraph (1) of the Former Act and a former housing savings contract prescribed in paragraph (2) of that Article concluded before the Effective Date, the provisions of Articles 41-4, 41-5 and 41-7 of the Former Act are to govern.
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**第二項** 昭和五十七年中に、旧法第四十一条の三第三項に規定する住宅貯蓄契約又はその履行につき、旧法第四十一条の六第一項に規定する事実が生じた場合における所得税の徴収については、同条の規定の例による。
suppl-3571-8/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-12/par-2
With regard to the collection of income tax in the case where, in 1982, a fact prescribed in Article 41-6, paragraph (1) of the Former Act has occurred with regard to a housing savings contract prescribed in Article 41-3, paragraph (3) of the Former Act or its performance, the provisions of that Article are to govern.
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### 第十三条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3571-8/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-13
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3571-8/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-13/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.
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### 第十四条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-3571-8/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14
**第一項** 新法第四十三条第一項の表の第一号から第六号までの規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供するこれらの規定に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号から第六号までに掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3571-8/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-1
The provisions of items (i) through (vi) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions for which a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business depreciable assets listed in items (i) through (vi) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date.
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**第二項** 新法第四十五条の規定は、法人が施行日以後に取得等をしてその事業の用に供する同条第一項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3571-8/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-2
The provisions of Article 45 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date.
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**第三項** 新法第四十五条の四の規定は、施行日以後に同条第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する漁船について適用し、施行日前に旧法第四十五条の四第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する漁船については、なお従前の例による。
suppl-3571-8/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-3
The provisions of Article 45-4 of the New Act apply to fishing vessels held by members of a fishery cooperative, etc. prescribed in paragraph (1), item (iii) of that Article that receives, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and the provisions then in force continue to govern fishing vessels held by members of a fishery cooperative, etc. prescribed in Article 45-4, paragraph (1), item (iii) of the Former Act that received, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item.
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**第四項** 漁業再建整備特別措置法の一部を改正する法律の施行の際同法による改正前の漁業再建整備特別措置法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定（以下この項において「旧認定」という。）を受けている同条第一項に規定する漁業協同組合等のうち当該旧認定前に他の中小漁業構造改善計画に係る認定を受けたことのないものが、漁業再建整備特別措置法の一部を改正する法律の施行の日から一年を経過した日の前日までに同法による改正後の漁業再建整備特別措置法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定を受けた場合には、前項の規定にかかわらず、当該漁業協同組合等の構成員が旧認定のあつた日を含む事業年度からその事業年度開始の日以後五年を経過した日の前日を含む事業年度までの各事業年度終了の日において有する漁船に係る償却限度額の計算については、なお従前の例による。
suppl-3571-8/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-4
If, among fishery cooperatives, etc. prescribed in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries prior to the amendment by the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries that, at the time that Act comes into effect, have received the certification referred to in that paragraph for a small and medium sized fishery structural improvement plan prescribed in that paragraph (hereinafter referred to as "former certification" in this paragraph), one that had not received certification for any other small and medium sized fishery structural improvement plan before that former certification receives, by the day before the day on which one year has elapsed from the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries comes into effect, the certification referred to in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries as amended by that Act for a small and medium sized fishery structural improvement plan prescribed in that paragraph, then, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the calculation of the depreciation limit for fishing vessels held by members of that fishery cooperative, etc. at the end of each business year from the business year that includes the date of the former certification to the business year that includes the day before the day on which five years have elapsed from the first day of that business year.
machine translation, not official
**第五項** 新法第四十七条第二項の規定は、法人が施行日以後に取得又は新築をしてその事業の用に供する同項に規定する施設建築物について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第二項に規定する施設建築物をその事業の用に供した場合については、なお従前の例による。
suppl-3571-8/art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-5
The provisions of Article 47, paragraph (2) of the New Act apply to facility buildings prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date and uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business facility buildings prescribed in Article 47, paragraph (2) of the Former Act that it acquired or newly built before the Effective Date.
machine translation, not official
**第六項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をしてその事業の用に供する同項に規定する特定備蓄施設等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する特定備蓄施設等をその事業の用に供した場合については、なお従前の例による。
suppl-3571-8/art-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-6
The provisions of Article 48, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date and uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business specified stockpiling facilities, etc. prescribed in Article 48, paragraph (1) of the Former Act that it acquired or constructed before the Effective Date.
machine translation, not official
**第七項** 新法第五十一条第一項の規定は、施行日以後に同項に規定する特定組合が新法第五十六条の二第一項に規定する事業計画の承認等を受ける当該事業計画に定める共同利用施設について適用し、施行日前に旧法第五十一条第一項に規定する特定組合が旧法第五十六条の二第一項に規定する事業計画の承認等を受けた当該事業計画に定める共同利用施設については、なお従前の例による。
suppl-3571-8/art-14/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-7
The provisions of Article 51, paragraph (1) of the New Act apply to jointly used facilities specified in a business plan prescribed in Article 56-2, paragraph (1) of the New Act for which a specified association prescribed in Article 51, paragraph (1) of the New Act receives approval, etc. of that business plan on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities specified in a business plan prescribed in Article 56-2, paragraph (1) of the Former Act for which a specified association prescribed in Article 51, paragraph (1) of the Former Act received approval, etc. of that business plan before the Effective Date.
machine translation, not official
**第八項** 新法第五十一条の二の規定は、法人が施行日以後に同条第一項各号に掲げる認定を受ける場合における当該法人の同項に規定する事業転換施設等について適用し、法人が施行日前に旧法第五十一条の二第一項各号に掲げる認定又は承認を受けた場合における当該法人の同項に規定する事業転換施設等については、なお従前の例による。
suppl-3571-8/art-14/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-8
The provisions of Article 51-2 of the New Act apply to business conversion facilities, etc. prescribed in paragraph (1) of that Article of a corporation in the case where the corporation receives a certification listed in any of the items of that paragraph on or after the Effective Date, and the provisions then in force continue to govern business conversion facilities, etc. prescribed in Article 51-2, paragraph (1) of the Former Act of a corporation in the case where the corporation received a certification or approval listed in any of the items of that paragraph before the Effective Date.
machine translation, not official
**第九項** 新法第五十二条の四の規定は、法人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、法人が施行日前に取得等をした旧法第五十二条の四に規定する減価償却資産については、なお従前の例による。
suppl-3571-8/art-14/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-9
The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in Article 52-4 of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
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### 第十五条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-3571-8/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-15
**第一項** 旧法第五十三条第一項の規定により法人の施行日以後最初に開始する事業年度の直前の事業年度において積み立てられた同項の価格変動準備金の金額の益金の額への算入については、なお従前の例による。
suppl-3571-8/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-15/par-1
With regard to the inclusion in gross profit of the amount of the reserve for price fluctuations referred to in Article 53, paragraph (1) of the Former Act that was set aside pursuant to the provisions of that paragraph in the business year of a corporation immediately preceding its first business year beginning on or after the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第五十六条の十第一項の規定は、法人の施行日以後に終了する事業年度において積み立てられる株式売買損失準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた株式売買損失準備金の金額については、なお従前の例による。
suppl-3571-8/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-15/par-2
The provisions of Article 56-10, paragraph (1) of the New Act apply to the amount of the reserve for losses on stock trading set aside in a business year of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern the amount of the reserve for losses on stock trading set aside in a business year of a corporation that ended before the Effective Date.
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### 第十六条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
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suppl-3571-8/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-16
**第一項** 新法第五十八条の規定は、法人の同条第二項各号に掲げる取引による施行日以後の収入金額について適用し、法人の旧法第五十八条第二項各号に掲げる取引による施行日前の収入金額については、なお従前の例による。
suppl-3571-8/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-16/par-1
The provisions of Article 58 of the New Act apply to a corporation's revenue on or after the Effective Date from transactions listed in the items of paragraph (2) of that Article, and the provisions then in force continue to govern a corporation's revenue before the Effective Date from transactions listed in the items of Article 58, paragraph (2) of the Former Act.
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### 第十七条（法人の資産の譲渡等の場合の経過措置） — Transitional Measures in the Case of Transfer, etc. of Assets by Corporations
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suppl-3571-8/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-17
**第一項** 新法第六十三条（同条第四項を除く。）の規定は、法人が昭和五十七年一月一日以後に行う同条第一項に規定する土地の譲渡等に係る法人税について適用し、法人が同日前に行つた旧法第六十三条第一項に規定する土地の譲渡等に係る法人税については、なお従前の例による。
suppl-3571-8/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-17/par-1
The provisions of Article 63 of the New Act (excluding paragraph (4) of that Article) apply to corporation tax on a transfer, etc. of land prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1982, and the provisions then in force continue to govern corporation tax on a transfer, etc. of land prescribed in Article 63, paragraph (1) of the Former Act that a corporation made before that date.
machine translation, not official
**第二項** 法人が昭和五十七年中に行う沖縄県の区域内にある新法第六十三条第一項第一号に規定する土地等に係る同項に規定する土地の譲渡等に対する同項の規定の適用に関し必要な事項は、政令で定める。
suppl-3571-8/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-17/par-2
Necessary matters concerning the application of the provisions of Article 63, paragraph (1) of the New Act to a transfer, etc. of land prescribed in that paragraph relating to land, etc. prescribed in paragraph (1), item (i) of that Article located within the area of Okinawa Prefecture that a corporation makes in 1982 are specified by Cabinet Order.
machine translation, not official
**第三項** 新法第六十四条及び第六十五条の七（同条第一項の表の第十四号を除く。）の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-3571-8/art-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-17/par-3
The provisions of Article 64 and Article 65-7 (excluding item (xiv) of the table in paragraph (1) of that Article) of the New Act apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date.
machine translation, not official
**第四項** 新法第六十五条の七第一項の表の第十四号の規定は、法人が昭和五十七年一月一日以後に行う同号の上欄に掲げる資産の譲渡に係る法人税について適用し、法人が同日前に行つた旧法第六十五条の七第一項の表の第十四号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-3571-8/art-17/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-17/par-4
The provisions of item (xiv) of the table in Article 65-7, paragraph (1) of the New Act apply to corporation tax on the transfer of assets listed in the left-hand column of that item that a corporation makes on or after January 1, 1982, and the provisions then in force continue to govern corporation tax on the transfer of assets listed in the left-hand column of item (xiv) of the table in Article 65-7, paragraph (1) of the Former Act that a corporation made before that date.
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### 第十八条（現物出資の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Capital Contributions in Kind
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suppl-3571-8/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18
**第一項** 旧法第六十六条の三第一項第一号に規定する中小企業者に該当する法人で施行日前に同号に規定する承認を受けたものが、当該承認に係る固定資産を現物出資した場合における法人税については、なお従前の例による。
suppl-3571-8/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18/par-1
With regard to corporation tax in the case where a corporation that falls under the category of small and medium sized business operators prescribed in Article 66-3, paragraph (1), item (i) of the Former Act and that received the approval prescribed in that item before the Effective Date makes a capital contribution in kind of fixed assets relating to that approval, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法第六十六条の三第一項第二号に規定する中小漁業者に該当する法人が施行日前に同号に規定する認定を受けた中小漁業構造改善計画に従つて現物出資した場合における法人税については、なお従前の例による。
suppl-3571-8/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18/par-2
With regard to corporation tax in the case where a corporation that falls under the category of small and medium sized fishery operators prescribed in Article 66-3, paragraph (1), item (ii) of the Former Act makes a capital contribution in kind in accordance with a small and medium sized fishery structural improvement plan for which it received the certification prescribed in that item before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 旧法第六十六条の三第一項第一号に規定する中小企業者に該当する法人で政令で定めるものが施行日から昭和五十八年三月三十一日までの間に同号に規定する承認を受け、当該承認に係る固定資産を現物出資する場合には、同号中「中小企業者」とあるのは「中小企業者（租税特別措置法の一部を改正する法律（昭和五十七年法律第八号。次号において「昭和五十七年改正法」という。）附則第十八条第三項に規定する政令で定めるものに限る。）」と、「昭和五十七年三月三十一日」とあるのは「昭和五十八年三月三十一日」と、「同法第五条の二十一第一項」とあるのは「中小企業団体の組織に関する法律第五条の二十一第一項」として、同条の規定の例による。
suppl-3571-8/art-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18/par-3
If a corporation that falls under the category of small and medium sized business operators prescribed in Article 66-3, paragraph (1), item (i) of the Former Act and that is specified by Cabinet Order receives the approval prescribed in that item during the period from the Effective Date to March 31, 1983 and makes a capital contribution in kind of fixed assets relating to that approval, the provisions of that Article are to govern, with the phrase "small and medium sized business operator" in that item deemed to be replaced with "small and medium sized business operator (limited to one specified by Cabinet Order prescribed in Article 18, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982; referred to as the "1982 Amendment Act" in the following item))", the phrase "March 31, 1982" with "March 31, 1983", and the phrase "Article 5-21, paragraph (1) of that Act" with "Article 5-21, paragraph (1) of the Act on the Organization of Small and Medium-sized Enterprise Association".
machine translation, not official
**第四項** 旧法第六十六条の三第一項第二号に規定する中小漁業者に該当する法人で政令で定めるものが施行日から昭和五十八年三月三十一日までの間に同号に規定する認定を受けた中小漁業構造改善計画に従つて現物出資する場合には、同号中「昭和五十七年三月三十一日」とあるのは「昭和五十八年三月三十一日」と、「中小漁業者」とあるのは「中小漁業者（昭和五十七年改正法附則第十八条第四項に規定する政令で定めるものに限る。）」と、「同法第十条第一項」とあるのは「漁業再建整備特別措置法第十条第一項」として、同条の規定の例による。
suppl-3571-8/art-18/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18/par-4
If a corporation that falls under the category of small and medium sized fishery operators prescribed in Article 66-3, paragraph (1), item (ii) of the Former Act and that is specified by Cabinet Order makes a capital contribution in kind in accordance with a small and medium sized fishery structural improvement plan for which it receives the certification prescribed in that item during the period from the Effective Date to March 31, 1983, the provisions of that Article are to govern, with the phrase "March 31, 1982" in that item deemed to be replaced with "March 31, 1983", the phrase "small and medium sized fishery operator" with "small and medium sized fishery operator (limited to one specified by Cabinet Order prescribed in Article 18, paragraph (4) of the Supplementary Provisions of the 1982 Amendment Act)", and the phrase "Article 10, paragraph (1) of that Act" with "Article 10, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries".
machine translation, not official
**第五項** 沖縄振興開発特別措置法（昭和四十六年法律第百三十一号）第二十一条第一項各号に掲げる者が施行日から平成十四年三月三十一日までの間に当該各号に規定する承認を受けて当該承認に係る固定資産を現物出資する場合（これに準ずる場合として政令で定める場合を含む。）における法人税については、旧法第六十六条の三の規定は、なおその効力を有する。この場合において、同条第六項中「大蔵省令」とあるのは、「財務省令」とする。
suppl-3571-8/art-18/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18/par-5
With regard to corporation tax in the case where a person listed in any of the items of Article 21, paragraph (1) of the Act on Special Measures for Okinawa Promotion and Development (Act No. 131 of 1971) receives the approval prescribed in that item during the period from the Effective Date to March 31, 2002 and makes a capital contribution in kind of fixed assets relating to that approval (including a case specified by Cabinet Order as equivalent thereto), the provisions of Article 66-3 of the Former Act remain in force. In this case, the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in paragraph (6) of that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name).
machine translation, not official
**第六項** 前項の規定の適用がある場合における租税特別措置法第六十二条の三第九項（同法第六十三条第四項において準用する場合を含む。）の規定の適用については、同法第六十二条の三第九項中「第六十六条の規定」とあるのは、「第六十六条の規定（租税特別措置法の一部を改正する法律（昭和五十七年法律第八号）附則第十八条第五項の規定を含む。）」とする。
suppl-3571-8/art-18/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18/par-6
With regard to the application of the provisions of Article 62-3, paragraph (9) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 63, paragraph (4) of that Act) in the case where the provisions of the preceding paragraph apply, the phrase "the provisions of Article 66" in Article 62-3, paragraph (9) of that Act is deemed to be replaced with "the provisions of Article 66 (including the provisions of Article 18, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982))".
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### 第十九条（法人の転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc. of Corporations
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suppl-3571-8/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-19
**第一項** 新法第六十七条の四の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-3571-8/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-19/par-1
The provisions of Article 67-4 of the New Act apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date.
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### 第二十条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-3571-8/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20
**第一項** 新法第七十六条第一項の規定は、施行日以後に国から同項に規定する売渡し又は譲与を受ける土地の所有権の保存又は移転の登記に係る登録免許税について適用し、施行日前に国から旧法第七十六条第一項に規定する売渡し又は譲与を受けた土地の所有権の保存又は移転の登記に係る登録免許税については、なお従前の例による。
suppl-3571-8/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20/par-1
The provisions of Article 76, paragraph (1) of the New Act apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land for which a sale or transfer without compensation prescribed in that paragraph is received from the State on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land for which a sale or transfer without compensation prescribed in Article 76, paragraph (1) of the Former Act was received from the State before the Effective Date.
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**第二項** 施行日前に国から旧法第七十六条第三項に規定する売渡しを受けた土地の所有権の保存又は移転の登記に係る登録免許税については、なお従前の例による。
suppl-3571-8/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20/par-2
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land for which a sale prescribed in Article 76, paragraph (3) of the Former Act was received from the State before the Effective Date, the provisions then in force continue to govern.
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**第三項** 施行日前に行われた旧法第七十七条に規定する交換により取得した同条に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3571-8/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20/par-3
With regard to registration and license tax on the registration of transfer of ownership of land prescribed in Article 77 of the Former Act acquired through an exchange prescribed in that Article conducted before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新法第七十七条の四の規定は、施行日以後に同条第二号に規定する利用権設定等促進事業により取得する同号に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の四第二号に規定する利用権設定等促進事業により取得した同号に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3571-8/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20/par-4
The provisions of Article 77-4 of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in item (ii) of that Article acquired on or after the Effective Date through a project for promoting the establishment of use rights, etc. prescribed in that item, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-4, item (ii) of the Former Act acquired before the Effective Date through a project for promoting the establishment of use rights, etc. prescribed in that item.
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**第五項** 新法第七十七条の五第一項の規定は、施行日以後に行われる同項に規定する交換分合により取得する同項に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に行われた旧法第七十七条の五第一項に規定する交換分合により取得した同項に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3571-8/art-20/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20/par-5
The provisions of Article 77-5, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph conducted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-5, paragraph (1) of the Former Act acquired through exchange and consolidation prescribed in that paragraph conducted before the Effective Date.
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**第六項** 施行日前に行われた旧法第七十八条に規定する農林漁業者又は団体に対する同条の規定に該当する貸付けに係る債権を担保するために受ける抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-3571-8/art-20/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20/par-6
With regard to registration and license tax on the registration of the creation of a mortgage received to secure a claim arising from a loan falling under the provisions of Article 78 of the Former Act made before the Effective Date to a person engaged in agriculture, forestry or fisheries or an organization prescribed in that Article, the provisions then in force continue to govern.
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**第七項** 新法第七十八条の三の規定は、施行日以後に同条に規定する中小企業者が同条に規定する事業協同組合等から取得する同条に規定する土地又は建物の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十八条の三に規定する中小企業者が同条に規定する事業協同組合等から取得した同条に規定する土地又は建物についての当該登記に係る登録免許税については、なお従前の例による。この場合において、新法第七十八条の三に規定する土地又は建物が次の表の上欄に掲げるものであるときは、同条に規定する中小企業者が同表の中欄に掲げる期間内に取得する当該土地又は建物の当該登記に係る登録免許税については、同条中「千分の十六」とあるのは、同表の下欄に掲げる字句に読み替えて同条の規定を適用する。
一 新法第七十八条の三第一項に規定する事業協同組合等が租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下この項において「昭和五十五年改正法」という。）の施行の日から施行日の前日までの間に取得した同条第一項に規定する土地又は建物 施行日から昭和五十九年三月三十一日までの期間 千分の十二
二 新法第七十八条の三第一項に規定する事業協同組合等が租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。次号において「昭和五十三年改正法」という。）の施行の日から昭和五十五年改正法の施行の日の前日までの間に取得した同項に規定する土地で政令で定めるもの 施行日から昭和五十九年三月三十一日までの期間 千分の九
三 新法第七十八条の三第一項に規定する事業協同組合等が昭和五十三年改正法の施行の日前に取得した同項に規定する土地で政令で定めるもの 施行日から昭和五十九年三月三十一日までの期間 千分の六
四 新法第七十八条の三第一項に規定する事業協同組合等が昭和五十五年改正法の施行の日前に取得した同項に規定する建物で政令で定めるもの 施行日から昭和五十九年三月三十一日までの期間 千分の九
五 新法第七十八条の三第二項に規定する事業協同組合等が租税特別措置法の一部を改正する法律（昭和五十六年法律第十三号）の施行の日から施行日の前日までの間に取得した同項に規定する土地 施行日から昭和五十八年三月三十一日までの期間 千分の十二
suppl-3571-8/art-20/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20/par-7
The provisions of Article 78-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land or buildings prescribed in that Article that a small and medium sized business operator prescribed in that Article acquires on or after the Effective Date from a business cooperative, etc. prescribed in that Article, and the provisions then in force continue to govern registration and license tax on that registration for land or buildings prescribed in Article 78-3 of the Former Act that a small and medium sized business operator prescribed in that Article acquired before the Effective Date from a business cooperative, etc. prescribed in that Article. In this case, where the land or buildings prescribed in Article 78-3 of the New Act are those listed in the left-hand column of the following table, the provisions of that Article apply to registration and license tax on that registration for that land or those buildings that a small and medium sized business operator prescribed in that Article acquires within the period listed in the middle column of that table, with the phrase "16/1,000" in that Article read as the words listed in the right-hand column of that table.
(i) land or buildings prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired during the period from the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; referred to as the "1980 Amendment Act" in this paragraph) came into effect to the day before the Effective Date The period from the Effective Date to March 31, 1984 12/1,000
(ii) land prescribed in Article 78-3, paragraph (1) of the New Act that is specified by Cabinet Order and that a business cooperative, etc. prescribed in that paragraph acquired during the period from the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in the following item) came into effect to the day before the date on which the 1980 Amendment Act came into effect The period from the Effective Date to March 31, 1984 9/1,000
(iii) land prescribed in Article 78-3, paragraph (1) of the New Act that is specified by Cabinet Order and that a business cooperative, etc. prescribed in that paragraph acquired before the date on which the 1978 Amendment Act came into effect The period from the Effective Date to March 31, 1984 6/1,000
(iv) buildings prescribed in Article 78-3, paragraph (1) of the New Act that are specified by Cabinet Order and that a business cooperative, etc. prescribed in that paragraph acquired before the date on which the 1980 Amendment Act came into effect The period from the Effective Date to March 31, 1984 9/1,000
(v) land prescribed in Article 78-3, paragraph (2) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired during the period from the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1981) came into effect to the day before the Effective Date The period from the Effective Date to March 31, 1983 12/1,000
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**第八項** 新法第八十一条第三号の規定は、施行日以後にされる同条に規定する勧告若しくは指示又は認定若しくは承認に係る同号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧法第八十一条に規定する勧告若しくは指示又は認定若しくは承認に係る同条第三号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-3571-8/art-20/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20/par-8
The provisions of Article 81, item (iii) of the New Act apply to registration and license tax on the registration of matters listed in that item relating to a recommendation or instruction, or a certification or approval, prescribed in that Article that is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of matters listed in Article 81, item (iii) of the Former Act relating to a recommendation or instruction, or a certification or approval, prescribed in that Article that was given before the Effective Date.
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**第九項** 新法第八十二条の規定は、施行日以後に取得する同条に規定する土地又は家屋に関する同条の表の各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前に取得した旧法第八十二条に規定する土地又は家屋に関する同条各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-3571-8/art-20/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20/par-9
The provisions of Article 82 of the New Act apply to registration and license tax on the registration of matters listed in the items of the table in that Article concerning land or houses prescribed in that Article that are acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of matters listed in the items of Article 82 of the Former Act concerning land or houses prescribed in that Article that were acquired before the Effective Date.
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## 附 則 昭和五七年八月一七日法律第八〇号
suppl-3571-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-80 · https://japanlaw.org/l/332AC0000000026/suppl-3571-80
### 第一条（施行期日） — Effective Date
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suppl-3571-80/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-80/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-80/art-1
**第一項** この法律は、公布の日から起算して一年六月を超えない範囲内において政令で定める日から施行する。
suppl-3571-80/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-80/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-80/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding one year and six months from the date of promulgation.
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## 附 則 昭和五七年八月二四日法律第八一号
suppl-3571-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-81 · https://japanlaw.org/l/332AC0000000026/suppl-3571-81
### 第一条（施行期日等） — Effective Date, etc.
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suppl-3571-81/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-81/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-81/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3571-81/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-81/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-81/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和五八年三月三一日法律第一一号
suppl-3581-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11
### 第一条（施行期日） — Effective Date
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suppl-3581-11/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-1
**第一項** この法律は、昭和五十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-3581-11/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-1/par-1
This Act comes into effect on April 1, 1983; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:
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**一** 目次の改正規定（「第六十六条の三」を「第六十五条の十二」に改める部分、「第七節 景気調整のための課税の特例（第六十六条の四・第六十六条の五）」を「／第七節 現物出資の場合の課税の特例（第六十六条―第六十六条の三）／第七節の二 景気調整のための課税の特例（第六十六条の四・第六十六条の五）／」に改める部分及び「第七節の二」を「第七節の三」に改める部分に限る。）、第四十三条第一項の改正規定（同項の表の第六号を削る部分及び同表の第八号を改める部分を除く。）、第六十六条から第六十六条の三までを削る改正規定、第七節の二を第七節の三とし、第七節を第七節の二とし、同節の前に一節を加える改正規定、第六十六条の十三を第六十六条の十四とし、第六十六条の十二の次に一条を加える改正規定及び第八十一条に一項を加える改正規定並びに附則第十九条の規定並びに附則第二十一条中附則第十八条第六項の改正規定及び同条に一項を加える改正規定 特定不況産業安定臨時措置法の一部を改正する法律（昭和五十八年法律第五十三号）の施行の日
suppl-3581-11/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-1/par-1/item-1
the provisions amending the table of contents (limited to the part replacing "Article 66-3" with "Article 65-12", the part replacing "Section 7 Special Provisions on Taxation for Business Cycle Adjustment (Articles 66-4 and 66-5)" with "/ Section 7 Special Provisions on Taxation in the Case of Capital Contributions in Kind (Articles 66 to 66-3) / Section 7-2 Special Provisions on Taxation for Business Cycle Adjustment (Articles 66-4 and 66-5) /", and the part replacing "Section 7-2" with "Section 7-3"), the provisions amending Article 43, paragraph (1) (excluding the part deleting item (vi) of the table in that paragraph and the part amending item (viii) of that table), the provisions deleting Articles 66 through 66-3, the provisions renumbering Section 7-2 as Section 7-3, renumbering Section 7 as Section 7-2 and adding one Section before that Section, the provisions renumbering Article 66-13 as Article 66-14 and adding one Article after Article 66-12, and the provisions adding one paragraph to Article 81, as well as the provisions of Article 19 of the Supplementary Provisions and, in Article 21 of the Supplementary Provisions, the provisions amending Article 18, paragraph (6) of the Supplementary Provisions and the provisions adding one paragraph to that Article: the date on which the Act Partially Amending the Act on Temporary Measures for the Stabilization of Specified Depressed Industries (Act No. 53 of 1983) comes into effect;
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**二** 第十二条第一項の表の第二号の改正規定（「特定不況地域中小企業対策臨時措置法」を改める部分及び「特定不況地域」を改める部分に限る。）、第十八条第一項に一号を加える改正規定、第四十五条第一項の表の第二号の改正規定（「特定不況地域中小企業対策臨時措置法」を改める部分及び「特定不況地域」を改める部分に限る。）、第五十二条第一項に一号を加える改正規定及び第六十六条の十第一項に一号を加える改正規定 特定不況地域中小企業対策臨時措置法の一部を改正する法律（昭和五十八年法律第三十一号）の施行の日
suppl-3581-11/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-1/par-1/item-2
the provisions amending item (ii) of the table in Article 12, paragraph (1) (limited to the part amending "Act on Temporary Measures for Small and Medium-Sized Enterprises in Specified Depressed Areas" and the part amending "specified depressed areas"), the provisions adding one item to Article 18, paragraph (1), the provisions amending item (ii) of the table in Article 45, paragraph (1) (limited to the part amending "Act on Temporary Measures for Small and Medium-Sized Enterprises in Specified Depressed Areas" and the part amending "specified depressed areas"), the provisions adding one item to Article 52, paragraph (1) and the provisions adding one item to Article 66-10, paragraph (1): the date on which the Act Partially Amending the Act on Temporary Measures for Small and Medium-Sized Enterprises in Specified Depressed Areas (Act No. 31 of 1983) comes into effect;
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**三** 第四十一条の十一の改正規定及び附則第九条の規定 昭和五十九年一月一日
suppl-3581-11/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-1/par-1/item-3
the provisions amending Article 41-11 and the provisions of Article 9 of the Supplementary Provisions: January 1, 1984;
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**四** 第九十条の六第一項の改正規定（「昭和五十八年四月三十日」を改める部分を除く。）並びに附則第二十四条中第七条第一項第三号を同項第四号とする改正規定、同項第二号の改正規定（「前号」を改める部分に限る。）、同号を同項第三号とする改正規定、同項第一号の改正規定（「第六十一条第二項（自動車検査証の有効期間の短縮）」を改める部分及び「される自動車を除く。）」の下に加える部分に限る。）及び同号を同項第二号とし、同号の前に一号を加える改正規定 昭和五十八年七月一日
suppl-3581-11/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-1/par-1/item-4
the provisions amending Article 90-6, paragraph (1) (excluding the part amending "April 30, 1983"), and, in Article 24 of the Supplementary Provisions, the provisions renumbering Article 7, paragraph (1), item (iii) as item (iv) of that paragraph, the provisions amending item (ii) of that paragraph (limited to the part amending "the preceding item"), the provisions renumbering that item as item (iii) of that paragraph, the provisions amending item (i) of that paragraph (limited to the part amending "Article 61, paragraph (2) (Shortening of the Valid Period of Automobile Inspection Certificates)" and the part adding words after "(excluding motor vehicles for which the period of validity of the automobile inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (2) (Shortening of the Valid Period of Automobile Inspection Certificates))"), and the provisions renumbering that item as item (ii) of that paragraph and adding one item before that item: July 1, 1983.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3581-11/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和五十八年分以後の所得税について適用し、昭和五十七年分以前の所得税については、なお従前の例による。
suppl-3581-11/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1983 and subsequent years, and with regard to income tax for 1982 and earlier years, the provisions then in force continue to govern.
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### 第三条（少額公債の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Small-Amount Public Bonds
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suppl-3581-11/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-3
**第一項** 次項に定めるものを除き、改正前の租税特別措置法（以下「旧法」という。）第四条第一項に規定する個人が、この法律の施行の日（以下「施行日」という。）前に購入をした同項に規定する公債（同条第三項に規定する公債で政令で定めるものを含む。）の利子については、なお従前の例による。
suppl-3581-11/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-3/par-1
Except for those provided for in the following paragraph, with regard to interest on public bonds prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") (including public bonds prescribed in paragraph (3) of that Article that are specified by Cabinet Order) that an individual prescribed in that paragraph purchased before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern.
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**第二項** 前項に規定する個人が、施行日前に購入をした同項に規定する公債でこの法律の施行の際旧法第四条第一項及び第二項の要件を満たすものを有する場合には、当該公債については、その者が施行日において新法第四条第一項及び第二項の要件に従つて購入をしたものとみなして、これらの規定を適用する。
suppl-3581-11/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-3/par-2
If an individual prescribed in the preceding paragraph holds, at the time this Act comes into effect, public bonds prescribed in that paragraph that the individual purchased before the Effective Date and that satisfy the requirements of Article 4, paragraphs (1) and (2) of the Former Act, the provisions of Article 4, paragraphs (1) and (2) of the New Act apply to those public bonds by deeming that individual to have purchased them on the Effective Date in accordance with the requirements of those paragraphs.
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**第三項** 前二項に定めるもののほか、施行日前に提出された旧法第四条第一項の特別非課税貯蓄申告書に係る新法第四条第一項の適用に関する事項その他同項の規定の適用に関し必要な事項は、政令で定める。
suppl-3581-11/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-3/par-3
Beyond what is provided for in the preceding two paragraphs, matters concerning the application of Article 4, paragraph (1) of the New Act with regard to a statement of special tax-exempt savings under Article 4, paragraph (1) of the Former Act submitted before the Effective Date, and other necessary matters concerning the application of the provisions of that paragraph, are specified by Cabinet Order.
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### 第四条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-3581-11/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-4
**第一項** 施行日前に旧法第十一条第一項の表の第六号に規定する政令で定められた減価償却資産に係る同項の政令で定める期間内に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をされる当該減価償却資産については、なお従前の例による。
suppl-3581-11/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-4/par-1
With regard to depreciable assets specified by Cabinet Order as prescribed in item (vi) of the table in Article 11, paragraph (1) of the Former Act before the Effective Date for which an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) is made within the period specified by Cabinet Order referred to in that paragraph relating to those depreciable assets, the provisions then in force continue to govern.
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**第二項** 前項の規定の適用がある場合における租税特別措置法の一部を改正する法律（昭和五十九年法律第六号）による改正後の租税特別措置法（以下「昭和五十九年新法」という。）第十条の二、第十条の三、第十一条の二から第十四条まで、第十六条、第二十八条の三、第三十三条の六及び第三十七条の三（昭和五十九年新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、昭和五十九年新法第十条の二第一項中「又は第十六条」とあるのは「、第十六条又は租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号。以下「昭和五十八年改正法」という。）附則第四条第一項」と、同条第三項中「又は第十六条」とあるのは「、第十六条又は昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第十条の三第一項及び第三項中「又は第十六条」とあるのは「、第十六条又は昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第十一条の二第一項中「前条」とあるのは「前条又は昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第十二条第一項中「前二条」とあるのは「前二条又は昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第十二条の二第一項中「前三条」とあるのは「前三条又は昭和五十八年改正法附則第四条第一項」と、同条第四項中「前三条」とあるのは「前三条若しくは昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第十二条の三第一項中「前条まで」とあるのは「前条まで又は昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第十三条第一項中「又は第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで又は昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第十三条の二第一項中「又は次条から第十六条まで」とあるのは「、次条から第十六条まで又は昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第十四条第二項中「若しくは第十二条の三」とあるのは「、第十二条の三若しくは昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第十六条第一項中「第十二条の三まで」とあるのは「第十二条の三まで又は昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十六条まで」とあるのは「第十六条まで並びに昭和五十八年改正法附則第四条第一項」とする。
suppl-3581-11/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-4/par-2
With regard to the application of the provisions of Articles 10-2, 10-3, 11-2 through 14, 16, 28-3, 33-6 and 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 6 of 1984) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1984") in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 is deemed to be replaced with ", Article 16 or Article 4, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983; hereinafter referred to as the "1983 Amendment Act")", the phrase "or Article 16" in paragraph (3) of that Article with ", Article 16 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Article 16" in Article 10-3, paragraphs (1) and (3) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Article 16 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding Article" in Article 11-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding Article or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding two Articles" in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding two Articles or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding three Articles" in Article 12-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding three Articles or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding three Articles" in paragraph (4) of that Article with "the preceding three Articles or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "through the preceding Article" in Article 12-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "through the preceding Article or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Articles 14 through 16 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", the following Article through Article 16 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Article 12-3" in Article 14, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Article 12-3 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "through Article 12-3" in Article 16, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "through Article 12-3 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", and the phrase "through Article 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "through Article 16 and Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act".
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**第三項** 新法第十二条の規定は、個人が施行日以後に取得等をしてその事業の用に供する同条第一項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3581-11/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-4/par-3
The provisions of Article 12 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date.
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**第四項** 新法第十二条の二第四項の規定は、個人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する医療用機器について適用し、個人が施行日前に取得又は製作をした旧法第十二条の二第二項に規定する医療用機器をその事業の用に供した場合については、なお従前の例による。
suppl-3581-11/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-4/par-4
The provisions of Article 12-2, paragraph (4) of the New Act apply to medical equipment prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date and uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business medical equipment prescribed in Article 12-2, paragraph (2) of the Former Act that the individual acquired or manufactured before the Effective Date.
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**第五項** 新法第十二条の三第一項の規定は、同項に規定する中小企業者に該当する個人が施行日以後に同項に規定する事業合理化計画の承認を受ける当該事業合理化計画に定める同項に規定する事業合理化用機械等について適用し、旧法第十二条の三第一項に規定する中小企業者に該当する個人が施行日前に同項に規定する事業合理化計画の承認を受けた当該事業合理化計画に定める同項に規定する事業合理化用機械等については、なお従前の例による。
suppl-3581-11/art-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-4/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-4/par-5
The provisions of Article 12-3, paragraph (1) of the New Act apply to machinery, etc. for business rationalization prescribed in that paragraph specified in a business rationalization plan prescribed in that paragraph for which an individual falling under the category of small and medium sized business operators prescribed in that paragraph receives approval on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for business rationalization prescribed in Article 12-3, paragraph (1) of the Former Act specified in a business rationalization plan prescribed in that paragraph for which an individual falling under the category of small and medium sized business operators prescribed in that paragraph received approval before the Effective Date.
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**第六項** 新法第十三条第一項の規定は、個人が施行日以後に取得等をする同項に規定する機械装置等について適用し、個人が施行日前に取得等をした旧法第十三条第一項に規定する機械装置等については、なお従前の例による。
suppl-3581-11/art-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-4/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-4/par-6
The provisions of Article 13, paragraph (1) of the New Act apply to machinery and equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment, etc. prescribed in Article 13, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
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**第七項** 新法第十三条の二第一項の規定は、施行日以後に同項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につきこれらの規定の承認を受けるこれらの規定に規定する商工組合等又は特定組合の構成員の有するこれらの規定に掲げる減価償却資産について適用し、施行日前に旧法第十三条の二第一項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につきこれらの規定の承認を受けたこれらの規定に規定する商工組合等又は特定組合の構成員の有するこれらの規定に掲げる減価償却資産については、なお従前の例による。
suppl-3581-11/art-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-4/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-4/par-7
The provisions of Article 13-2, paragraph (1) of the New Act apply to depreciable assets listed in item (i) or (ii) of that paragraph held by members of a commercial and industrial association, etc. or specified association prescribed in those provisions that receives, on or after the Effective Date, the approval referred to in those provisions for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions, and the provisions then in force continue to govern depreciable assets listed in Article 13-2, paragraph (1), item (i) or (ii) of the Former Act held by members of a commercial and industrial association, etc. or specified association prescribed in those provisions that received, before the Effective Date, the approval referred to in those provisions for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions.
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**第八項** 新法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅については、なお従前の例による。
suppl-3581-11/art-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-4/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-4/par-8
The provisions of Article 14, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date.
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**第九項** 新法第十六条第二項の規定は、個人が施行日以後に取得をする同項に規定する通気坑道又は排水坑道について適用し、個人が施行日前に取得をした旧法第十六条第二項に規定する通気坑道又は排水坑道については、なお従前の例による。
suppl-3581-11/art-4/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-4/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-4/par-9
The provisions of Article 16, paragraph (2) of the New Act apply to ventilation tunnels or drainage tunnels prescribed in that paragraph that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern ventilation tunnels or drainage tunnels prescribed in Article 16, paragraph (2) of the Former Act that an individual acquired before the Effective Date.
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**第十項** 新法第十六条の二の規定は、個人が施行日以後に同条第一項に規定する認定を受ける場合における当該個人の同項に規定する廃棄施設等について適用し、個人が施行日前に旧法第十六条の二第一項各号に掲げる認定を受けた場合における当該個人の同項に規定する事業転換施設等については、なお従前の例による。
suppl-3581-11/art-4/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-4/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-4/par-10
The provisions of Article 16-2 of the New Act apply to facilities, etc. to be scrapped prescribed in paragraph (1) of that Article of an individual in the case where the individual receives the certification prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern business conversion facilities, etc. prescribed in Article 16-2, paragraph (1) of the Former Act of an individual in the case where the individual received a certification listed in any of the items of that paragraph before the Effective Date.
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### 第五条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-3581-11/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-5
**第一項** 個人の昭和五十七年分の事業所得に係る総収入金額のうちに新法第二十条第一項に規定する海外取引による収入金額がある場合における昭和五十八年分の所得税に係る同項の規定の適用については、同項中「区分してそれぞれの収入金額に当該各号に掲げる割合を乗じて計算した金額の合計額に、その年において事業を営んでいた期間内の指定期間の月数」とあるのは、「区分し、次項第一号に掲げる取引に係る収入金額にその年において事業を営んでいた期間内のうち昭和五十八年一月一日から同年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該事業を営んでいた期間内の月数（以下この項において「その年の月数」という。）で除して計算した金額の千分の十三・六に相当する金額と当該取引に係る収入金額にその年の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれをその年の月数で除して計算した金額の千分の十二・二に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれをその年の月数で除して計算した金額の千分の十八・四に相当する金額と当該取引に係る収入金額にその年の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれをその年の月数で除して計算した金額の千分の十六・六に相当する金額との合計額を加算した金額に、その年の月数」とする。
suppl-3581-11/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-5/par-1
With regard to the application of the provisions of Article 20, paragraph (1) of the New Act to income tax for 1983 in the case where the gross revenue relating to an individual's business income for 1982 includes revenue from overseas transactions prescribed in that paragraph, the phrase "classified, and the total of the amounts calculated by multiplying each amount of revenue by the ratio listed in the respective item, by the number of months of the designated period within the period during which the individual conducted business in that year" in that paragraph is deemed to be replaced with "classified, and the amount obtained by adding, to the total of the amount equivalent to 13.6/1,000 of the amount calculated by multiplying the revenue from transactions listed in item (i) of the following paragraph by the number of months of the period from January 1, 1983 to March 31 of that year within the period during which the individual conducted business in that year (hereinafter referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the product by the number of months of the period during which the individual conducted business (hereinafter referred to as the "number of months in that year" in this paragraph) and the amount equivalent to 12.2/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months of the designated period for the former reserve rate from the number of months in that year and dividing the product by the number of months in that year, the total of the amount equivalent to 18.4/1,000 of the amount calculated by multiplying the revenue from transactions listed in items (ii) through (viii) of the following paragraph by the number of months of the designated period for the former reserve rate and dividing the product by the number of months in that year and the amount equivalent to 16.6/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months of the designated period for the former reserve rate from the number of months in that year and dividing the product by the number of months in that year, by the number of months in that year".
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### 第六条（個人の譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. of Individuals
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suppl-3581-11/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-6
**第一項** 新法第三十四条の二第二項第三号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行つた旧法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-3581-11/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-6/par-1
The provisions of Article 34-2, paragraph (2), item (iii) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act that an individual made before the Effective Date.
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**第二項** 新法第三十七条の五の規定は、個人が施行日以後に行う同条第一項に規定する譲渡資産に該当する資産の譲渡について適用し、個人が施行日前に行つた旧法第三十七条の五第一項に規定する譲渡資産に該当する資産の譲渡については、なお従前の例による。
suppl-3581-11/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-6/par-2
The provisions of Article 37-5 of the New Act apply to a transfer of assets falling under transferred assets prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of assets falling under transferred assets prescribed in Article 37-5, paragraph (1) of the Former Act that an individual made before the Effective Date.
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**第三項** 新法第三十七条の七から第三十七条の九までの規定は、個人が施行日以後に行う新法第三十七条の七第一項に規定する土地等の同項に規定する交換又は譲渡について適用する。
suppl-3581-11/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-6/par-3
The provisions of Articles 37-7 through 37-9 of the New Act apply to an exchange or transfer prescribed in Article 37-7, paragraph (1) of the New Act of land, etc. prescribed in that paragraph that an individual makes on or after the Effective Date.
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### 第七条（住宅取得控除に関する経過措置） — Transitional Measures Concerning the Deduction for Housing Acquisition
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suppl-3581-11/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-7
**第一項** 新法第四十一条から第四十一条の三までの規定は、居住者が新法第四十一条第一項に規定する家屋を施行日以後に同項の定めるところによりその者の居住の用に供した場合について適用し、居住者が旧法第四十一条第一項に規定する家屋を施行日前に同項の定めるところによりその者の居住の用に供した場合におけるその者の昭和六十年分までの各年分の所得税については、同条及び旧法第四十一条の二（これらの規定を租税特別措置法の一部を改正する法律（昭和五十七年法律第八号）附則第十一条第二項の規定により読み替えて適用する場合を含む。）の規定の例による。
suppl-3581-11/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-7/par-1
The provisions of Articles 41 through 41-3 of the New Act apply in the case where a resident has, on or after the Effective Date, used a house prescribed in Article 41, paragraph (1) of the New Act as the resident's own dwelling as provided for in that paragraph, and with regard to the income tax for each year up to 1985 of a resident who has, before the Effective Date, used a house prescribed in Article 41, paragraph (1) of the Former Act as the resident's own dwelling as provided for in that paragraph, the provisions of that Article and Article 41-2 of the Former Act (including as those provisions are applied with the replacement of terms pursuant to the provisions of Article 11, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982)) are to govern.
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### 第八条（農業生産法人に現物出資した場合の納期限の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Due Date for Payment in the Case of Capital Contributions in Kind to Agricultural Production Corporations
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suppl-3581-11/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-8
**第一項** 新法第四十一条の九第一項の規定は、個人の昭和五十八年分以後の所得税に係る同項の規定による納期限の延長について適用し、昭和五十七年分以前の所得税に係る旧法第四十一条の九第一項の規定による納期限の延長については、なお従前の例による。
suppl-3581-11/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-8/par-1
The provisions of Article 41-9, paragraph (1) of the New Act apply to the extension of the due date for payment under that paragraph relating to an individual's income tax for 1983 and subsequent years, and the provisions then in force continue to govern the extension of the due date for payment under Article 41-9, paragraph (1) of the Former Act relating to income tax for 1982 and earlier years.
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### 第九条（協業のために現物出資した場合の納期限の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Due Date for Payment in the Case of Capital Contributions in Kind for Joint Business
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suppl-3581-11/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-9
**第一項** 旧法第四十一条の十一第一項（同条第二項において準用する場合を含む。以下この条において同じ。）に規定する事業を行う個人が、昭和五十八年十二月三十一日以前に旧法第四十一条の十一第一項に規定する事業資産を同項に規定する会社等の設立のために、又は当該会社等に対して出資した場合における同項の規定による納期限の延長については、同条の規定は、なおその効力を有する。
suppl-3581-11/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-9/par-1
With regard to the extension of the due date for payment under Article 41-11, paragraph (1) of the Former Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies hereinafter in this Article) in the case where an individual who conducts a business prescribed in that paragraph has, on or before December 31, 1983, made a capital contribution of business assets prescribed in Article 41-11, paragraph (1) of the Former Act for the establishment of a company, etc. prescribed in that paragraph or to that company, etc., the provisions of that Article remain in force.
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### 第十条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3581-11/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-10
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3581-11/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-10/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.
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### 第十一条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-3581-11/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-11
**第一項** 新法第四十三条第一項の表の第四号の規定は、法人が附則第一条第一号に定める日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供する同項の表の第四号に掲げる減価償却資産について適用する。
suppl-3581-11/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-11/par-1
The provisions of item (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in item (iv) of the table in that paragraph for which a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the date specified in Article 1, item (i) of the Supplementary Provisions and which it uses for its business.
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**第二項** 施行日前に旧法第四十三条第一項の表の第六号に規定する政令で定められた減価償却資産に係る同項の政令で定める期間内に取得等をされる当該減価償却資産については、なお従前の例による。
suppl-3581-11/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-11/par-2
With regard to depreciable assets specified by Cabinet Order as prescribed in item (vi) of the table in Article 43, paragraph (1) of the Former Act before the Effective Date for which an acquisition, etc. is made within the period specified by Cabinet Order referred to in that paragraph relating to those depreciable assets, the provisions then in force continue to govern.
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**第三項** 前項の規定の適用がある場合における昭和五十九年新法第四十二条の五、第四十二条の六、第四十四条から第四十九条まで、第五十一条、第五十二条の二、第五十二条の三、第六十四条（昭和五十九年新法第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七（昭和五十九年新法第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四の規定の適用については、昭和五十九年新法第四十二条の五第一項及び第二項並びに第四十二条の六第一項及び第二項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第四十四条第一項中「前条又は同条」とあるのは「前条若しくは昭和五十八年改正法附則第十一条第二項又はこれら」と、昭和五十九年新法第四十四条の二第一項中「前二条」とあるのは「前二条若しくは昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第四十五条第一項中「前三条」とあるのは「前三条若しくは昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第四十五条の二第一項及び第五項並びに第四十五条の三第一項中「第四十三条から前条まで」とあるのは「第四十三条から前条まで若しくは昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第四十五条の四第一項及び第四十六条第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第四十七条第二項中「若しくは前項」とあるのは「、前項若しくは昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第四十八条第一項中「若しくは第四十五条の三」とあるのは「、第四十五条の三若しくは昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第四十九条第一項中「第四十五条の三まで」とあるのは「第四十五条の三まで若しくは昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第五十一条第二項中「若しくは第四十七条から第四十九条まで」とあるのは「、第四十七条から第四十九条まで若しくは昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第五十二条の二及び第五十二条の三第一項中「又は第五十一条」とあるのは「、第五十一条又は昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第六十四条第六項、第六十五条の七第七項及び第六十七条の四第六項中「及び第四十七条から第五十一条まで」とあるのは「、第四十七条から第五十一条まで及び昭和五十八年改正法附則第十一条第二項」とする。
suppl-3581-11/art-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-11/par-3
With regard to the application of the provisions of Articles 42-5, 42-6, 44 through 49, 51, 52-2, 52-3, 64 (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended in 1984), 65-7 (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the Act on Special Measures Concerning Taxation as Amended in 1984) and 67-4 of the Act on Special Measures Concerning Taxation as Amended in 1984 in the case where the provisions of the preceding paragraph apply, the phrase "or Article 51" in Article 42-5, paragraphs (1) and (2) and Article 42-6, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 is deemed to be replaced with ", Article 51 or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding Article or that Article" in Article 44, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding Article or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act, or those provisions", the phrase "the preceding two Articles" in Article 44-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding two Articles or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding three Articles" in Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding three Articles or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "Article 43 through the preceding Article" in Article 45-2, paragraphs (1) and (5) and Article 45-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "Article 43 through the preceding Article or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Article 51" in Article 45-4, paragraph (1) and Article 46, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Article 51 or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or the preceding paragraph" in Article 47, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", the preceding paragraph or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Article 45-3" in Article 48, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Article 45-3 or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "through Article 45-3" in Article 49, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "through Article 45-3 or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Articles 47 through 49" in Article 51, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Articles 47 through 49 or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Article 51" in Article 52-2 and Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Article 51 or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", and the phrase "and Articles 47 through 51" in Article 64, paragraph (6), Article 65-7, paragraph (7) and Article 67-4, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Articles 47 through 51 and Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act".
machine translation, not official
**第四項** 新法第四十三条第一項の表の第八号の規定は、法人が施行日以後に取得等をしてその事業の用に供する同号に掲げる航空機について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第八号に掲げる航空機をその事業の用に供した場合については、なお従前の例による。
suppl-3581-11/art-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-11/par-4
The provisions of item (viii) of the table in Article 43, paragraph (1) of the New Act apply to aircraft listed in that item for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business aircraft listed in item (viii) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date.
machine translation, not official
**第五項** 新法第四十五条の規定は、法人が施行日以後に取得等をしてその事業の用に供する同条第一項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3581-11/art-11/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-11/par-5
The provisions of Article 45 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date.
machine translation, not official
**第六項** 新法第四十五条の二第五項の規定は、法人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する医療用機器について適用し、法人が施行日前に取得又は製作をした旧法第四十五条の二第三項に規定する医療用機器をその事業の用に供した場合については、なお従前の例による。
suppl-3581-11/art-11/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-11/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-11/par-6
The provisions of Article 45-2, paragraph (5) of the New Act apply to medical equipment prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date and uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business medical equipment prescribed in Article 45-2, paragraph (3) of the Former Act that it acquired or manufactured before the Effective Date.
machine translation, not official
**第七項** 新法第四十五条の三第一項の規定は、同項に規定する中小企業者に該当する法人が施行日以後に同項に規定する事業合理化計画の承認を受ける当該事業合理化計画に定める同項に規定する事業合理化用機械等について適用し、旧法第四十五条の三第一項に規定する中小企業者に該当する法人が施行日前に同項に規定する事業合理化計画の承認を受けた当該事業合理化計画に定める同項に規定する事業合理化用機械等については、なお従前の例による。
suppl-3581-11/art-11/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-11/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-11/par-7
The provisions of Article 45-3, paragraph (1) of the New Act apply to machinery, etc. for business rationalization prescribed in that paragraph specified in a business rationalization plan prescribed in that paragraph for which a corporation falling under the category of small and medium sized business operators prescribed in that paragraph receives approval on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for business rationalization prescribed in Article 45-3, paragraph (1) of the Former Act specified in a business rationalization plan prescribed in that paragraph for which a corporation falling under the category of small and medium sized business operators prescribed in that paragraph received approval before the Effective Date.
machine translation, not official
**第八項** 新法第四十五条の四第一項の規定は、施行日以後に同項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につきこれらの規定の承認を受けるこれらの規定に規定する商工組合等又は特定組合の構成員の有するこれらの規定に掲げる減価償却資産について適用し、施行日前に旧法第四十五条の四第一項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につきこれらの規定の承認を受けたこれらの規定に規定する商工組合等又は特定組合の構成員の有するこれらの規定に掲げる減価償却資産については、なお従前の例による。
suppl-3581-11/art-11/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-11/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-11/par-8
The provisions of Article 45-4, paragraph (1) of the New Act apply to depreciable assets listed in item (i) or (ii) of that paragraph held by members of a commercial and industrial association, etc. or specified association prescribed in those provisions that receives, on or after the Effective Date, the approval referred to in those provisions for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions, and the provisions then in force continue to govern depreciable assets listed in Article 45-4, paragraph (1), item (i) or (ii) of the Former Act held by members of a commercial and industrial association, etc. or specified association prescribed in those provisions that received, before the Effective Date, the approval referred to in those provisions for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions.
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**第九項** 新法第四十六条第一項の規定は、法人が施行日以後に取得等をする同項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具について適用し、法人が施行日前に取得等をした旧法第四十六条第一項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具については、なお従前の例による。
suppl-3581-11/art-11/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-11/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-11/par-9
The provisions of Article 46, paragraph (1) of the New Act apply to machinery and equipment, factory buildings and their associated facilities, and vehicles and transport equipment prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment, factory buildings and their associated facilities, and vehicles and transport equipment prescribed in Article 46, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第十項** 新法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅については、なお従前の例による。
suppl-3581-11/art-11/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-11/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-11/par-10
The provisions of Article 47, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date.
machine translation, not official
**第十一項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項の表の第一号に掲げる石油ガス貯蔵施設について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項の表の第一号に掲げる石油ガス貯蔵施設については、なお従前の例による。
suppl-3581-11/art-11/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-11/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-11/par-11
The provisions of Article 48, paragraph (1) of the New Act apply to petroleum gas storage facilities listed in item (i) of the table in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern petroleum gas storage facilities listed in item (i) of the table in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.
machine translation, not official
**第十二項** 旧法第四十八条第一項の表の第一号に掲げる石油備蓄法（昭和五十年法律第九十六号）第二条第四項に規定する石油精製業者である法人又は石油（石油ガスを除く。）の貯蔵の業務を専ら当該法人の委託を受けて行う法人が施行日前に取得又は建設をした同表の第一号に掲げる石油貯蔵施設及び施行日前に同法第五条第一項の規定により届出をした同項に規定する石油の備蓄に関する計画に基づき施行日から昭和六十年三月三十一日までの間に取得又は建設をする同号に掲げる石油貯蔵施設（以下この項において「施行日以後取得の石油貯蔵施設」という。）については、旧法第四十八条の規定は、なおその効力を有する。この場合において、施行日以後取得の石油貯蔵施設に係る同条第一項の規定の適用については、同項中「石油貯蔵施設及び石油ガス貯蔵施設については、百分の三十六」とあるのは「石油貯蔵施設については、百分の二十」と、「昭和五十八年三月三十一日」とあるのは「昭和六十年三月三十一日」とする。
suppl-3581-11/art-11/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-11/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-11/par-12
With regard to oil storage facilities listed in item (i) of the table in Article 48, paragraph (1) of the Former Act that a corporation that is a petroleum refiner prescribed in Article 2, paragraph (4) of the Oil Stockpiling Act (Act No. 96 of 1975) as listed in item (i) of that table, or a corporation that conducts the business of storing petroleum (excluding petroleum gas) exclusively on consignment from that corporation, acquired or constructed before the Effective Date, and oil storage facilities listed in that item that such a corporation acquires or constructs during the period from the Effective Date to March 31, 1985 based on a plan for the stockpiling of petroleum prescribed in Article 5, paragraph (1) of that Act for which notification was given pursuant to the provisions of that paragraph before the Effective Date (hereinafter referred to as "oil storage facilities acquired on or after the Effective Date" in this paragraph), the provisions of Article 48 of the Former Act remain in force. In this case, with regard to the application of the provisions of paragraph (1) of that Article to oil storage facilities acquired on or after the Effective Date, the phrase "for oil storage facilities and petroleum gas storage facilities, 36 percent" in that paragraph is deemed to be replaced with "for oil storage facilities, 20 percent", and the phrase "March 31, 1983" with "March 31, 1985".
machine translation, not official
**第十三項** 前項の規定の適用がある場合における租税特別措置法及び所得税法の一部を改正する法律（昭和六十年法律第七号）第一条の規定による改正後の租税特別措置法（以下この項において「昭和六十年新法」という。）第四十六条、第四十六条の二、第五十二条の二及び第五十二条の三の規定の適用については、昭和六十年新法第四十六条第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和五十八年改正法附則第十一条第十二項の規定によりなおその効力を有するものとされる昭和五十八年改正法による改正前の租税特別措置法第四十八条（第四十六条の二第一項、第五十二条の二及び第五十二条の三第一項において「昭和五十八年旧法第四十八条」という。）」と、昭和六十年新法第四十六条の二第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和五十八年旧法第四十八条」と、昭和六十年新法第五十二条の二及び第五十二条の三第一項中「又は第五十一条」とあるのは「、第五十一条又は昭和五十八年旧法第四十八条」とする。
suppl-3581-11/art-11/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-11/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-11/par-13
With regard to the application of the provisions of Articles 46, 46-2, 52-2 and 52-3 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1985" in this paragraph) in the case where the provisions of the preceding paragraph apply, the phrase "or Article 51" in Article 46, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1985 is deemed to be replaced with ", Article 51 or Article 48 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1983 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (12) of the Supplementary Provisions of the 1983 Amendment Act (referred to as "Article 48 of the 1983 Former Act" in Article 46-2, paragraph (1), Article 52-2 and Article 52-3, paragraph (1))", the phrase "or Article 51" in Article 46-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1985 with ", Article 51 or Article 48 of the 1983 Former Act", and the phrase "or Article 51" in Article 52-2 and Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1985 with ", Article 51 or Article 48 of the 1983 Former Act".
machine translation, not official
**第十四項** 新法第四十九条第二項の規定は、法人が施行日以後に取得をする同項に規定する通気坑道又は排水坑道について適用し、法人が施行日前に取得をした旧法第四十九条第二項に規定する通気坑道又は排水坑道については、なお従前の例による。
suppl-3581-11/art-11/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-11/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-11/par-14
The provisions of Article 49, paragraph (2) of the New Act apply to ventilation tunnels or drainage tunnels prescribed in that paragraph that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern ventilation tunnels or drainage tunnels prescribed in Article 49, paragraph (2) of the Former Act that a corporation acquired before the Effective Date.
machine translation, not official
**第十五項** 法人が、施行日前に取得（改良を含む。）若しくは建設をした旧法第五十条第一項に規定する構築物又は施行日前に支出した同条第二項に規定する植林費については、なお従前の例による。
suppl-3581-11/art-11/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-11/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-11/par-15
With regard to structures prescribed in Article 50, paragraph (1) of the Former Act that a corporation acquired (including by improvement) or constructed before the Effective Date, or planting expenses prescribed in paragraph (2) of that Article that a corporation disbursed before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十六項** 新法第五十一条の二の規定は、法人が施行日以後に同条第一項に規定する認定を受ける場合における当該法人の同項に規定する廃棄施設等について適用し、法人が施行日前に旧法第五十一条の二第一項各号に掲げる認定を受けた場合における当該法人の同項に規定する事業転換施設等については、なお従前の例による。
suppl-3581-11/art-11/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-11/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-11/par-16
The provisions of Article 51-2 of the New Act apply to facilities to be scrapped, etc. prescribed in paragraph (1) of that Article of a corporation in the case where the corporation receives the certification prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern business conversion facilities, etc. prescribed in Article 51-2, paragraph (1) of the Former Act of a corporation in the case where the corporation received a certification listed in any of the items of that paragraph before the Effective Date.
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### 第十二条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-3581-11/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-12
**第一項** 新法第五十四条の規定は、法人の施行日以後に終了する事業年度において積み立てられる中小企業等海外市場開拓準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた中小企業等海外市場開拓準備金の金額については、なお従前の例による。この場合において、同条第一項に規定する法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条の規定の適用については、同項中「除して計算した金額」とあるのは、「除して計算した金額（昭和五十八年改正法の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から昭和五十八年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の六・六（当該事業年度終了の時において資本の金額若しくは出資金額が一億円以下である法人又は資本若しくは出資を有しない法人（以下この項において「中小法人」という。）については、千分の十三・六）に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の五・六（中小法人については、千分の十二・二）に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の九（中小法人については、千分の十八・四）に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の七・七（中小法人については、千分の十六・六）に相当する金額との合計額を加算した金額）」とする。
suppl-3581-11/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-12/par-1
The provisions of Article 54 of the New Act apply to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article for a business year of a corporation prescribed in paragraph (1) of that Article which commenced before the Effective Date and ends on or after the Effective Date, the phrase "the amount calculated by dividing" in that paragraph is deemed to be replaced with "the amount calculated by dividing (for a business year which commenced before the Effective Date of the 1983 Amendment Act and ends on or after that date, the amount obtained by adding to the total of an amount equivalent to 6.6/1,000 (13.6/1,000 for a corporation whose amount of capital or amount of contribution at the end of that business year is 100 million yen or less, or a corporation without capital or contribution (hereinafter referred to as a "small or medium-sized corporation" in this paragraph)) of the amount calculated by multiplying the revenue from transactions listed in item (i) of the following paragraph by the number of months in the period from the first day of that business year to March 31, 1983 (hereinafter referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the result by the number of months in that base year, and an amount equivalent to 5.6/1,000 (12.2/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year, the total of an amount equivalent to 9/1,000 (18.4/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the result by the number of months in that base year, and an amount equivalent to 7.7/1,000 (16.6/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year)".
machine translation, not official
**第二項** 新法第五十五条の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧法第五十五条第一項に規定する特定株式等については、なお従前の例による。
suppl-3581-11/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-12/par-2
The provisions of Article 55 of the New Act apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date.
machine translation, not official
**第三項** 新法第五十六条の七第一項に規定する法人で施行日以後最初に開始する事業年度の直前の事業年度終了の日において旧法第五十六条の七第一項の計画造林準備金を有するものの施行日から昭和五十九年三月三十一日までの間に開始する各事業年度に係る新法第五十六条の七の規定の適用については、同条第一項第二号中「二十三万円」とあるのは、「二十五万九千円」とする。
suppl-3581-11/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-12/par-3
With regard to the application of the provisions of Article 56-7 of the New Act for each business year beginning during the period from the Effective Date to March 31, 1984 of a corporation prescribed in Article 56-7, paragraph (1) of the New Act that holds the reserve for planned afforestation under Article 56-7, paragraph (1) of the Former Act at the end of the business year immediately preceding the first business year beginning on or after the Effective Date, the phrase "230,000 yen" in paragraph (1), item (ii) of that Article is deemed to be replaced with "259,000 yen".
machine translation, not official
**第四項** 新法第五十六条の十第一項の規定は、法人の施行日以後に終了する事業年度において積み立てられる株式売買損失準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた株式売買損失準備金の金額については、なお従前の例による。
suppl-3581-11/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-12/par-4
The provisions of Article 56-10, paragraph (1) of the New Act apply to the amount of the reserve for losses on stock trading set aside in a business year of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern the amount of the reserve for losses on stock trading set aside in a business year of a corporation that ended before the Effective Date.
machine translation, not official
**第五項** 新法第五十七条の三の規定は、電気事業法（昭和三十九年法律第百七十号）第三十六条の規定により新法第五十七条の三第一項の法人が同項の使用済核燃料再処理準備金を積み立てることとなる事業年度として政令で定める事業年度以後の各事業年度において積み立てる当該使用済核燃料再処理準備金の金額について適用する。この場合において、当該政令で定める事業年度において積み立てる当該使用済核燃料再処理準備金の金額の計算その他同項の規定の適用に関し必要な事項は、政令で定める。
suppl-3581-11/art-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-12/par-5
The provisions of Article 57-3 of the New Act apply to the amount of the reserve for reprocessing of spent nuclear fuel that a corporation referred to in Article 57-3, paragraph (1) of the New Act sets aside in each business year on or after the business year specified by Cabinet Order as the business year in which that corporation is to set aside the reserve for reprocessing of spent nuclear fuel referred to in that paragraph pursuant to the provisions of Article 36 of the Electricity Business Act (Act No. 170 of 1964). In this case, the calculation of the amount of the reserve for reprocessing of spent nuclear fuel set aside in the business year specified by that Cabinet Order and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
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### 第十三条（法人の資産の譲渡等の場合の経過措置） — Transitional Measures in the Case of Transfer, etc. of Assets by Corporations
caption: machine translation, not official
suppl-3581-11/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-13
**第一項** 新法第六十五条の四第一項第三号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡について適用し、法人が施行日前に行つた旧法第六十五条の四第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-3581-11/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-13/par-1
The provisions of Article 65-4, paragraph (1), item (iii) of the New Act apply to the transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern the transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act that a corporation made before the Effective Date.
machine translation, not official
**第二項** 新法第六十五条の十一及び第六十五条の十二の規定は、法人が施行日以後に行う新法第六十五条の十一第一項に規定する土地等の同項に規定する交換又は譲渡について適用する。
suppl-3581-11/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-13/par-2
The provisions of Articles 65-11 and 65-12 of the New Act apply to an exchange or transfer prescribed in Article 65-11, paragraph (1) of the New Act of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date.
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### 第十四条（動力炉・核燃料開発事業団に対する出えん金の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of Contributions to the Power Reactor and Nuclear Fuel Development Corporation
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suppl-3581-11/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-14
**第一項** 新法第六十六条の十一の規定は、法人が施行日以後に支出する同条に規定する出えん金について適用し、法人が施行日前に支出した旧法第六十六条の十一に規定する出えん金については、なお従前の例による。
suppl-3581-11/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-14/par-1
The provisions of Article 66-11 of the New Act apply to contributions prescribed in that Article that a corporation disburses on or after the Effective Date, and the provisions then in force continue to govern contributions prescribed in Article 66-11 of the Former Act that a corporation disbursed before the Effective Date.
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### 第十五条（相続税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax
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suppl-3581-11/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-15
**第一項** 新法第七十条の規定は、昭和五十八年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。）により取得した財産に係る相続税について適用する。
suppl-3581-11/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-15/par-1
The provisions of Article 70 of the New Act apply to inheritance tax on property acquired through inheritance or bequest (including a gift that takes effect upon the death of the donor) on or after January 1, 1983.
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### 第十六条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-3581-11/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-16
**第一項** 新法第七十三条の規定は、施行日以後に取得する同条に規定する家屋の所有権の保存又は移転の登記に係る登録免許税について適用し、施行日前に取得した旧法第七十三条に規定する家屋についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3581-11/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-16/par-1
The provisions of Article 73 of the New Act apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house prescribed in that Article that is acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for a house prescribed in Article 73 of the Former Act that was acquired before the Effective Date.
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**第二項** 新法第七十四条の二第一項の規定は、施行日以後に取得する同項に規定する既存住宅の所有権の移転の登記に係る登録免許税について適用し、施行日前に取得した旧法第七十四条の二第一項に規定する既存住宅の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3581-11/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-16/par-2
The provisions of Article 74-2, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of existing housing prescribed in that paragraph that is acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of existing housing prescribed in Article 74-2, paragraph (1) of the Former Act that was acquired before the Effective Date.
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**第三項** 新法第七十七条の二の規定は、同条に規定する農業生産法人が施行日以後に同条に規定する出資を受けて同条の土地をその耕作又は養畜の用に供する場合における当該土地の所有権、地上権、永小作権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、旧法第七十七条の二に規定する農業生産法人が施行日前に同条に規定する出資を受けて同条の土地をその耕作又は養畜の用に供した場合における当該土地についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3581-11/art-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-16/par-3
The provisions of Article 77-2 of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership, superficies rights, farming rights or rights of lease to land in the case where an agricultural production corporation prescribed in that Article receives, on or after the Effective Date, a capital contribution prescribed in that Article and uses the land referred to in that Article for its cultivation or livestock raising, and the provisions then in force continue to govern registration and license tax on those registrations for land in the case where an agricultural production corporation prescribed in Article 77-2 of the Former Act received, before the Effective Date, a capital contribution prescribed in that Article and used the land referred to in that Article for its cultivation or livestock raising.
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**第四項** 新法第七十七条の四の規定は、施行日以後に同条第一号に規定する協議、調停若しくはあつせん又は同条第二号に規定する利用権設定等促進事業により取得するこれらの規定に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の四第一号に規定する協議、調停若しくはあつせん又は同条第二号に規定する利用権設定等促進事業により取得したこれらの規定に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3581-11/art-16/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-16/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-16/par-4
The provisions of Article 77-4 of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that is acquired on or after the Effective Date through consultation, conciliation or mediation prescribed in item (i) of that Article or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that was acquired before the Effective Date through consultation, conciliation or mediation prescribed in Article 77-4, item (i) of the Former Act or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article.
machine translation, not official
**第五項** 新法第七十七条の五第二項の規定は、同項に規定する農住組合の組合員が施行日以後に同項に規定する交換分合により取得する土地の所有権の移転の登記に係る登録免許税について適用し、当該組合員が施行日前に旧法第七十七条の五第二項に規定する交換分合により取得した土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3581-11/art-16/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-16/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-16/par-5
The provisions of Article 77-5, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that a member of an agricultural and residential land cooperative prescribed in that paragraph acquires on or after the Effective Date through exchange and consolidation prescribed in that paragraph, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land that the member acquired before the Effective Date through exchange and consolidation prescribed in Article 77-5, paragraph (2) of the Former Act.
machine translation, not official
**第六項** 新法第七十八条の二の規定は、同条に規定する生産森林組合又は農業生産法人が施行日以後に同条に規定する出資を受ける同条の土地の所有権、地上権、永小作権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、旧法第七十八条の二に規定する生産森林組合又は農業生産法人が施行日前に同条に規定する出資を受けた同条の土地についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3581-11/art-16/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-16/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-16/par-6
The provisions of Article 78-2 of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership, superficies rights, farming rights or rights of lease to the land referred to in that Article for which a production forestry cooperative or agricultural production corporation prescribed in that Article receives a capital contribution prescribed in that Article on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for the land referred to in Article 78-2 of the Former Act for which a production forestry cooperative or agricultural production corporation prescribed in that Article received a capital contribution prescribed in that Article before the Effective Date.
machine translation, not official
**第七項** 旧法第八十一条の二第一項の森林組合で施行日前に森林組合合併助成法（昭和三十八年法律第五十六号）第四条第二項の認定を求めたものが、当該認定を受けて合併をした場合における旧法第八十一条の二第一項に規定する登記に係る登録免許税については、なお従前の例による。
suppl-3581-11/art-16/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-16/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-16/par-7
With regard to registration and license tax on the registration prescribed in Article 81-2, paragraph (1) of the Former Act in the case where a forestry cooperative referred to in that paragraph that sought, before the Effective Date, the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963) carries out a merger after receiving that certification, the provisions then in force continue to govern.
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### 第十七条（物品税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Commodity Tax
caption: machine translation, not official
suppl-3581-11/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-17
**第一項** 旧法第八十八条の四の規定に該当する自動車で、同条に規定する期間内にその製造に係る製造場から移出され、又は保税地域から引き取られたものに係る物品税については、なお従前の例による。
suppl-3581-11/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-17/par-1
With regard to commodity tax on motor vehicles falling under the provisions of Article 88-4 of the Former Act that were shipped out of the manufacturing site where they were manufactured, or withdrawn from a bonded area, within the period prescribed in that Article, the provisions then in force continue to govern.
machine translation, not official
**第二項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされる物品税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3581-11/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-17/par-2
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date concerning commodity tax that continues to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
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### 第十八条（揮発油税及び地方道路税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gasoline Tax and Local Road Tax
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suppl-3581-11/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-18
**第一項** 施行日前に旧法第九十条第一項の規定の適用を受けて揮発油の製造場から移出され、又は旧法第九十条の二第一項の承認を受けて保税地域から引き取られた揮発油に係る揮発油税及び地方道路税については、なお従前の例による。
suppl-3581-11/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-18/par-1
With regard to gasoline tax and local road tax on gasoline that was shipped out of a gasoline manufacturing site before the Effective Date with the application of the provisions of Article 90, paragraph (1) of the Former Act, or that was withdrawn from a bonded area before the Effective Date with the approval under Article 90-2, paragraph (1) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第二項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされる揮発油税及び地方道路税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3581-11/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-18/par-2
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date concerning gasoline tax and local road tax that continue to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
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## 附 則 昭和五八年五月二日法律第二六号
suppl-3581-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26
### 第一条（施行期日） — Effective Date
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suppl-3581-26/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-3581-26/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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### 第十三条（関係法律の改正に伴う経過措置） — Transitional Measures Accompanying the Amendment of Related Acts
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suppl-3581-26/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26/art-13
**第一項** この法律による改正後の農林中央金庫法、地方税法、租税特別措置法及び法人税法の規定にかかわらず、旧法人に対するこれらの法律の適用については、なお従前の例による。
suppl-3581-26/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26/art-13/par-1
Notwithstanding the provisions of the Norinchukin Bank Act, the Local Tax Act, the Act on Special Measures Concerning Taxation and the Corporation Tax Act as amended by this Act, with regard to the application of those Acts to former corporations, the provisions then in force continue to govern.
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### 第十四条（政令への委任） — Delegation to Cabinet Order
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suppl-3581-26/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26/art-14
**第一項** 附則第二条から第七条まで及び前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-3581-26/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26/art-14/par-1
Beyond what is provided for in Articles 2 through 7 and the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 昭和五八年一二月三日法律第八二号
suppl-3581-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-82 · https://japanlaw.org/l/332AC0000000026/suppl-3581-82
### 第一条（施行期日） — Effective Date
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suppl-3581-82/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-82/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-82/art-1
**第一項** この法律は、昭和五十九年四月一日から施行する。
suppl-3581-82/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-82/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-82/art-1/par-1
This Act comes into effect on April 1, 1984.
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## 附 則 昭和五九年三月三一日法律第五号
suppl-3591-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-5 · https://japanlaw.org/l/332AC0000000026/suppl-3591-5
### 第一条（施行期日） — Effective Date
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suppl-3591-5/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-5/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-5/art-1
**第一項** この法律は、昭和五十九年四月一日から施行する。
suppl-3591-5/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-5/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-5/art-1/par-1
This Act comes into effect on April 1, 1984.
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## 附 則 昭和五九年三月三一日法律第六号
suppl-3591-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6
### 第一条（施行期日） — Effective Date
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suppl-3591-6/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-1
**第一項** この法律は、昭和五十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-3591-6/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-1/par-1
This Act comes into effect on April 1, 1984; provided, however, that the provisions listed in the following items come into effect on the dates specified in those items:
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**一** 第十三条の二第一項第二号及び同条第二項並びに第四十五条の四第一項第二号及び同条第二項の改正規定 繊維工業構造改善臨時措置法の一部を改正する法律（昭和五十九年法律第三十三号）の施行の日
suppl-3591-6/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-1/par-1/item-1
the provisions amending Article 13-2, paragraph (1), item (ii) and paragraph (2) of that Article, and Article 45-4, paragraph (1), item (ii) and paragraph (2) of that Article: the date on which the Act Partially Amending the Act on Temporary Measures for Structural Improvement of the Textile Industry (Act No. 33 of 1984) comes into effect;
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**二** 第二十七条の改正規定及び附則第六条の規定 昭和五十九年十二月一日
suppl-3591-6/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-1/par-1/item-2
the provisions amending Article 27 and the provisions of Article 6 of the Supplementary Provisions: December 1, 1984;
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**三** 第八十八条の三の改正規定及び第九十三条の次に一条を加える改正規定 昭和五十九年五月一日
suppl-3591-6/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-1/par-1/item-3
the provisions amending Article 88-3 and the provisions adding one Article after Article 93: May 1, 1984;
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**四** 第九十条の三の改正規定（「昭和五十九年三月三十一日」を「昭和六十年三月三十一日」に改める部分を除く。）及び第九十条の四の改正規定 石油税法の一部を改正する法律（昭和五十九年法律第十六号）中石油税法第四条の改正規定の施行の日
suppl-3591-6/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-1/par-1/item-4
the provisions amending Article 90-3 (excluding the part replacing "March 31, 1984" with "March 31, 1985") and the provisions amending Article 90-4: the date on which the provisions amending Article 4 of the Petroleum Tax Act in the Act Partially Amending the Petroleum Tax Act (Act No. 16 of 1984) come into effect.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3591-6/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和五十九年分以後の所得税について適用し、昭和五十八年分以前の所得税については、なお従前の例による。
suppl-3591-6/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1984 and subsequent years, and the provisions then in force continue to govern income tax for 1983 and earlier years.
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### 第三条（省エネルギー設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy-Saving Equipment, etc. Is Acquired
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suppl-3591-6/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-3
**第一項** 改正前の租税特別措置法（以下「旧法」という。）第十条の二第一項に規定する個人がこの法律の施行の日（以下「施行日」という。）前に取得等（取得又は製作若しくは建設をいう。次条において同じ。）をした同項に規定する省エネルギー設備等を同項に規定する事業の用に供した場合における所得税については、旧法第十条の二の規定は、なおその効力を有する。この場合において、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号。以下「昭和六十一年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる昭和六十一年改正法による改正前の租税特別措置法第十条の二第三項若しくは昭和六十一年改正法による改正後の租税特別措置法第十条の二第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第九項中「租税特別措置法第十条の二第三項」とあるのは「租税特別措置法の一部を改正する法律（昭和五十九年法律第六号。以下「昭和五十九年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる昭和五十九年改正法による改正前の租税特別措置法第十条の二第三項」とする。
suppl-3591-6/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-3/par-1
With regard to income tax in the case where an individual prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as "the Former Act") has, before the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article) of energy-saving equipment, etc. prescribed in that paragraph and put it to use for the business prescribed in that paragraph, the provisions of Article 10-2 of the Former Act remain in force. In this case, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986; hereinafter referred to as the "1986 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, or of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the 1986 Amendment Act, those amounts", and the phrase "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (9) of that Article is deemed to be replaced with "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 6 of 1984; hereinafter referred to as the "1984 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act".
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**第二項** 前項の規定の適用がある場合における租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号）による改正後の租税特別措置法（以下「昭和六十一年新法」という。）第十条の二の規定の適用については、同条第四項中「控除される金額がある場合には、当該金額」とあるのは、「控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和五十九年法律第六号。以下「昭和五十九年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる昭和五十九年改正法による改正前の租税特別措置法第十条の二第四項若しくは租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号。以下「昭和六十一年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる昭和六十一年改正法による改正前の租税特別措置法第十条の二第三項若しくは第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」とする。
suppl-3591-6/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-3/par-2
With regard to the application of the provisions of Article 10-2 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1986") in the case where the provisions of the preceding paragraph apply, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 6 of 1984; hereinafter referred to as the "1984 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act, or of Article 10-2, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986; hereinafter referred to as the "1986 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, those amounts".
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### 第四条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-3591-6/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-4
**第一項** 新法第十一条第一項の表の第二号の規定は、個人が昭和六十年一月一日以後に取得等をしてその事業の用に供する同号に掲げる機械その他の生産設備について適用し、個人が同日前に取得等をした旧法第十一条第一項の表の第二号に掲げる機械その他の生産設備をその事業の用に供した場合については、なお従前の例による。
suppl-3591-6/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-4/par-1
The provisions of item (ii) of the table in Article 11, paragraph (1) of the New Act apply to machinery and other production equipment listed in that item that an individual makes an acquisition, etc. of on or after January 1, 1985 and puts to use for the individual's business, and the provisions then in force continue to govern the case where an individual has put to use for the individual's business machinery and other production equipment listed in item (ii) of the table in Article 11, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before that date.
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**第二項** 新法第十一条第一項の表の第四号の規定は、個人が施行日以後に取得等をしてその事業の用に供する同号に掲げる機械その他の設備について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第四号に掲げる機械その他の設備をその事業の用に供した場合については、なお従前の例による。
suppl-3591-6/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-4/par-2
The provisions of item (iv) of the table in Article 11, paragraph (1) of the New Act apply to machinery and other equipment listed in that item that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business, and the provisions then in force continue to govern the case where an individual has put to use for the individual's business machinery and other equipment listed in item (iv) of the table in Article 11, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date.
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**第三項** 新法第十二条第一項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3591-6/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-4/par-3
The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business, and the provisions then in force continue to govern the case where an individual has put to use for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date.
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**第四項** 新法第十三条の二第一項の規定は、施行日以後に同項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する漁船について適用し、施行日前に旧法第十三条の二第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する漁船については、なお従前の例による。
suppl-3591-6/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-4/par-4
The provisions of Article 13-2, paragraph (1) of the New Act apply to fishing vessels held by members of a fishery cooperative, etc. prescribed in item (iii) of that paragraph that receives, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and the provisions then in force continue to govern fishing vessels held by members of a fishery cooperative, etc. prescribed in Article 13-2, paragraph (1), item (iii) of the Former Act that received, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item.
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**第五項** 新法第十五条第一項の規定は、個人が施行日以後に取得又は建設をしてその事業の用に供する同項に規定する特定備蓄施設等について適用し、個人が施行日前に取得又は建設をした旧法第十五条第一項に規定する特定備蓄施設等をその事業の用に供した場合については、なお従前の例による。
suppl-3591-6/art-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-4/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-4/par-5
The provisions of Article 15, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date and puts to use for the individual's business, and the provisions then in force continue to govern the case where an individual has put to use for the individual's business specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act that the individual acquired or constructed before the Effective Date.
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**第六項** 旧法第十六条の二第一項に規定する個人が施行日前に同項に規定する移転に関する計画につき同項の認定を受けた場合における当該個人の同項に規定する廃棄施設等については、なお従前の例による。
suppl-3591-6/art-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-4/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-4/par-6
With regard to facilities to be scrapped, etc. prescribed in Article 16-2, paragraph (1) of the Former Act of an individual prescribed in that paragraph in the case where the individual received, before the Effective Date, the certification referred to in that paragraph for a plan concerning relocation prescribed in that paragraph, the provisions then in force continue to govern.
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**第七項** 新法第十七条の規定は、個人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、個人が施行日前に取得等をした旧法第十七条に規定する減価償却資産については、なお従前の例による。
suppl-3591-6/art-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-4/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-4/par-7
The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in Article 17 of the Former Act that an individual made an acquisition, etc. of before the Effective Date.
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### 第五条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
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suppl-3591-6/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-5
**第一項** 新法第二十一条の規定は、個人の同条第二項各号に掲げる取引による施行日以後の収入金額について適用し、個人の旧法第二十一条第二項各号に掲げる取引による施行日前の収入金額については、なお従前の例による。
suppl-3591-6/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-5/par-1
The provisions of Article 21 of the New Act apply to an individual's revenue on or after the Effective Date from transactions listed in the items of paragraph (2) of that Article, and the provisions then in force continue to govern an individual's revenue before the Effective Date from transactions listed in the items of Article 21, paragraph (2) of the Former Act.
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### 第六条（社会保険診療報酬の源泉徴収税率の軽減に関する経過措置） — Transitional Measures Concerning Reduction of the Withholding Tax Rate on Fees for Social Insurance Medical Care
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suppl-3591-6/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-6
**第一項** 旧法第二十七条の規定は、同条に規定する個人が同条に規定する給付又は医療につき昭和五十九年十二月一日前に支払を受けるべき金額で同日以後に支払を受けるものについては、なおその効力を有する。
suppl-3591-6/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-6/par-1
The provisions of Article 27 of the Former Act remain in force with respect to amounts that an individual prescribed in that Article was to receive before December 1, 1984 for benefits or medical care prescribed in that Article and that are received on or after that date.
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**第二項** 昭和五十九年において前項に規定する給付又は医療につき支払を受けるべき金額（所得税法（昭和四十年法律第三十三号）第二百四条第一項の規定により源泉徴収された又はされるべきであつたものに限る。）のある居住者の昭和六十年分の所得税に係る同法第百四条第一項に規定する予定納税基準額の計算については、政令で定める。
suppl-3591-6/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-6/par-2
The calculation of the tax prepayment calculation base prescribed in Article 104, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) for income tax for 1985 of a resident who has amounts to be received in 1984 for the benefits or medical care prescribed in the preceding paragraph (limited to amounts that were, or should have been, withheld at the source pursuant to the provisions of Article 204, paragraph (1) of that Act) is specified by Cabinet Order.
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### 第七条（個人の土地の譲渡等に係る事業所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. Relating to the Transfer, etc. of Land by Individuals
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suppl-3591-6/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-7
**第一項** 新法第二十八条の四第三項の規定は、個人が施行日以後に行う同条第一項に規定する土地の譲渡等に係る所得税について適用し、個人が施行日前に行つた旧法第二十八条の四第一項に規定する土地の譲渡等に係る所得税については、なお従前の例による。
suppl-3591-6/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-7/par-1
The provisions of Article 28-4, paragraph (3) of the New Act apply to income tax on a transfer, etc. of land prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern income tax on a transfer, etc. of land prescribed in Article 28-4, paragraph (1) of the Former Act that an individual made before the Effective Date.
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### 第八条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-3591-6/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-8
**第一項** 新法第三十七条第一項の表の第十五号の規定は、個人が施行日以後に行う同号の上欄に掲げる資産の譲渡に係る所得税について適用する。
suppl-3591-6/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-8/par-1
The provisions of item (xv) of the table in Article 37, paragraph (1) of the New Act apply to income tax on the transfer of assets listed in the left-hand column of that item that an individual makes on or after the Effective Date.
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**第二項** 新法第三十七条の五の規定は、個人が施行日以後に行う同条第一項に規定する譲渡資産に該当する資産の譲渡について適用し、個人が施行日前に行つた旧法第三十七条の五第一項に規定する譲渡資産に該当する資産の譲渡については、なお従前の例による。
suppl-3591-6/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-8/par-2
The provisions of Article 37-5 of the New Act apply to the transfer of assets falling under transferred assets prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern the transfer of assets falling under transferred assets prescribed in Article 37-5, paragraph (1) of the Former Act that an individual made before the Effective Date.
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### 第九条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3591-6/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-9
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3591-6/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-9/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.
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### 第十条（省エネルギー設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy-Saving Equipment, etc. Is Acquired
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suppl-3591-6/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-10
**第一項** 旧法第四十二条の四第一項に規定する法人が施行日前に取得等（取得又は製作若しくは建設をいう。次条において同じ。）をした同項に規定する省エネルギー設備等を同項に規定する事業の用に供した場合における法人税については、旧法第四十二条の四の規定は、なおその効力を有する。この場合において、同条第二項中「及び前条並びに法人税法第六十七条」とあるのは「、昭和六十一年改正法による改正後の租税特別措置法第四十二条の四、第四十二条の五第二項及び第三項並びに第四十二条の六第二項から第四項まで及び第六項、第六十八条の二並びに昭和六十一年改正法附則第十二条第一項の規定によりなおその効力を有するものとされる昭和六十一年改正法による改正前の租税特別措置法第四十二条の五第二項及び第三項並びに法人税法第六十七条」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和六十一年改正法による改正後の租税特別措置法第四十二条の五第二項若しくは昭和六十一年改正法附則第十二条第一項の規定によりなおその効力を有するものとされる昭和六十一年改正法による改正前の租税特別措置法第四十二条の五第二項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、同条第八項中「又は租税特別措置法第四十二条の四」とあるのは「又は租税特別措置法の一部を改正する法律（昭和五十九年法律第六号。以下「昭和五十九年改正法」という。）附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十九年改正法による改正前の租税特別措置法第四十二条の四」と、「並びに租税特別措置法第四十二条の四」とあるのは「並びに昭和五十九年改正法附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十九年改正法による改正前の租税特別措置法第四十二条の四」とする。
suppl-3591-6/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-10/par-1
With regard to corporation tax in the case where a corporation prescribed in Article 42-4, paragraph (1) of the Former Act has, before the Effective Date, made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article) of energy-saving equipment, etc. prescribed in that paragraph and put it to use for the business prescribed in that paragraph, the provisions of Article 42-4 of the Former Act remain in force. In this case, the phrase "and the preceding Article, and Article 67 of the Corporation Tax Act" in paragraph (2) of that Article is deemed to be replaced with ", Article 42-4, Article 42-5, paragraphs (2) and (3), Article 42-6, paragraphs (2) through (4) and (6), and Article 68-2 of the Act on Special Measures Concerning Taxation as amended by the 1986 Amendment Act, Article 42-5, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, and Article 67 of the Corporation Tax Act"; the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the 1986 Amendment Act or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, those amounts"; the phrase "or Article 42-4 of the Act on Special Measures Concerning Taxation" in paragraph (8) of that Article is deemed to be replaced with "or Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 6 of 1984; hereinafter referred to as the "1984 Amendment Act"), which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act"; and the phrase "and Article 42-4 of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1984 Amendment Act, which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act".
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**第二項** 前項の規定の適用がある場合における昭和六十一年新法第四十二条の四から第四十二条の六まで、第五十二条の二又は第五十二条の三の規定の適用については、昭和六十一年新法第四十二条の四第一項中「並びに第六十八条の二」とあるのは「、第六十八条の二並びに昭和五十九年改正法附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十九年改正法による改正前の租税特別措置法第四十二条の四第三項（次条及び第四十二条の六において「昭和五十九年旧法第四十二条の四第三項」という。）」と、昭和六十一年新法第四十二条の五第二項中「並びに第六十八条の二」とあるのは「、第六十八条の二並びに昭和五十九年旧法第四十二条の四第三項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和五十九年旧法第四十二条の四第三項若しくは昭和六十一年改正法附則第十二条第一項の規定によりなおその効力を有するものとされる昭和六十一年改正法による改正前の租税特別措置法第四十二条の五第二項若しくは第三項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、昭和六十一年新法第四十二条の六第二項中「並びに第六十八条の二」とあるのは「、第六十八条の二並びに昭和五十九年旧法第四十二条の四第三項」と、昭和六十一年新法第五十二条の二第一項中「又は第五十一条」とあるのは「、第五十一条又は昭和五十九年改正法附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十九年改正法による改正前の租税特別措置法第四十二条の四第一項（以下この条及び次条において「昭和五十九年旧法第四十二条の四第一項」という。）」と、昭和六十一年新法第五十二条の二第二項及び第三項並びに第五十二条の三第一項中「又は第五十一条」とあるのは「、第五十一条又は昭和五十九年旧法第四十二条の四第一項」とする。
suppl-3591-6/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-10/par-2
With regard to the application of the provisions of Articles 42-4 through 42-6, Article 52-2 or Article 52-3 of the Act on Special Measures Concerning Taxation as Amended in 1986 in the case where the provisions of the preceding paragraph apply, the phrase "and Article 68-2" in Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 68-2, and Article 42-4, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1984 Amendment Act, which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act (referred to as "Article 42-4, paragraph (3) of the 1984 Former Act" in the following Article and Article 42-6)"; the phrase "and Article 68-2" in Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 68-2, and Article 42-4, paragraph (3) of the 1984 Former Act"; the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-4, paragraph (3) of the 1984 Former Act or Article 42-5, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, those amounts"; the phrase "and Article 68-2" in Article 42-6, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 68-2, and Article 42-4, paragraph (3) of the 1984 Former Act"; the phrase "or Article 51" in Article 52-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 51, or Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1984 Amendment Act, which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act (hereinafter referred to as "Article 42-4, paragraph (1) of the 1984 Former Act" in this Article and the following Article)"; and the phrase "or Article 51" in Article 52-2, paragraphs (2) and (3) and Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 51, or Article 42-4, paragraph (1) of the 1984 Former Act".
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### 第十一条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-3591-6/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-11
**第一項** 新法第四十三条第一項の表の第二号の規定は、法人が昭和六十年一月一日以後に取得等をしてその事業の用に供する同号に掲げる機械その他の生産設備について適用し、法人が同日前に取得等をした旧法第四十三条第一項の表の第二号に掲げる機械その他の生産設備をその事業の用に供した場合については、なお従前の例による。
suppl-3591-6/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-11/par-1
The provisions of item (ii) of the table in Article 43, paragraph (1) of the New Act apply to machinery and other production equipment listed in that item that a corporation makes an acquisition, etc. of on or after January 1, 1985 and puts to use for its business, and the provisions then in force continue to govern the case where a corporation has put to use for its business machinery and other production equipment listed in item (ii) of the table in Article 43, paragraph (1) of the Former Act that it made an acquisition, etc. of before that date.
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**第二項** 新法第四十三条第一項の表の第五号の規定は、法人が施行日以後に取得等をしてその事業の用に供する同号に掲げる機械その他の設備について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第五号に掲げる機械その他の設備をその事業の用に供した場合については、なお従前の例による。
suppl-3591-6/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-11/par-2
The provisions of item (v) of the table in Article 43, paragraph (1) of the New Act apply to machinery and other equipment listed in that item that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and the provisions then in force continue to govern the case where a corporation has put to use for its business machinery and other equipment listed in item (v) of the table in Article 43, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date.
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**第三項** 新法第四十四条の二第一項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する高度技術工業用設備について適用する。
suppl-3591-6/art-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-11/par-3
The provisions of Article 44-2, paragraph (1) of the New Act apply to high-technology industrial equipment prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business.
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**第四項** 新法第四十五条第一項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3591-6/art-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-11/par-4
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and the provisions then in force continue to govern the case where a corporation has put to use for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date.
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**第五項** 新法第四十五条の四第一項の規定は、施行日以後に同項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する漁船について適用し、施行日前に旧法第四十五条の四第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する漁船については、なお従前の例による。
suppl-3591-6/art-11/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-11/par-5
The provisions of Article 45-4, paragraph (1) of the New Act apply to fishing vessels held by members of a fishery cooperative, etc. prescribed in item (iii) of that paragraph that receives, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and the provisions then in force continue to govern fishing vessels held by members of a fishery cooperative, etc. prescribed in Article 45-4, paragraph (1), item (iii) of the Former Act that received, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item.
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**第六項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をしてその事業の用に供する同項に規定する特定備蓄施設等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する特定備蓄施設等をその事業の用に供した場合については、なお従前の例による。
suppl-3591-6/art-11/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-11/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-11/par-6
The provisions of Article 48, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date and puts to use for its business, and the provisions then in force continue to govern the case where a corporation has put to use for its business specified stockpiling facilities, etc. prescribed in Article 48, paragraph (1) of the Former Act that it acquired or constructed before the Effective Date.
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**第七項** 新法第五十一条第一項の規定は、施行日以後に同項に規定する特定組合が新法第五十六条の二第一項に規定する事業計画の承認等を受ける当該事業計画に定める共同利用施設について適用し、施行日前に旧法第五十一条第一項に規定する特定組合が旧法第五十六条の二第一項に規定する事業計画の承認等を受けた当該事業計画に定める共同利用施設については、なお従前の例による。
suppl-3591-6/art-11/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-11/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-11/par-7
The provisions of Article 51, paragraph (1) of the New Act apply to jointly used facilities specified in a business plan prescribed in Article 56-2, paragraph (1) of the New Act for which a specified association prescribed in Article 51, paragraph (1) of the New Act receives approval, etc. of that business plan on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities specified in a business plan prescribed in Article 56-2, paragraph (1) of the Former Act for which a specified association prescribed in Article 51, paragraph (1) of the Former Act received approval, etc. of that business plan before the Effective Date.
machine translation, not official
**第八項** 旧法第五十一条の二第一項に規定する法人が施行日前に同項に規定する移転に関する計画につき同項の認定を受けた場合における当該法人の同項に規定する廃棄施設等については、なお従前の例による。
suppl-3591-6/art-11/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-11/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-11/par-8
With regard to facilities to be scrapped, etc. prescribed in Article 51-2, paragraph (1) of the Former Act of a corporation prescribed in that paragraph in the case where the corporation received, before the Effective Date, the certification referred to in that paragraph for a plan concerning relocation prescribed in that paragraph, the provisions then in force continue to govern.
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**第九項** 新法第五十二条の四の規定は、法人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、法人が施行日前に取得等をした旧法第五十二条の四に規定する減価償却資産については、なお従前の例による。
suppl-3591-6/art-11/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-11/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-11/par-9
The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in Article 52-4 of the Former Act that a corporation made an acquisition, etc. of before the Effective Date.
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### 第十二条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-3591-6/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-12
**第一項** 新法第五十五条の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧法第五十五条第一項に規定する特定株式等については、次項に定める場合を除き、なお従前の例による。
suppl-3591-6/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-12/par-1
The provisions of Article 55 of the New Act apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, the provisions then in force continue to govern, except in the case provided for in the following paragraph.
machine translation, not official
**第二項** 法人が施行日前に旧法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新法第五十五条第四項各号に掲げる場合に該当することとなつたときは、同項の規定の例による。
suppl-3591-6/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-12/par-2
In the case where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act before the Effective Date, if, on or after the Effective Date, the case comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act, the provisions of that paragraph govern.
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### 第十三条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
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suppl-3591-6/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-13
**第一項** 新法第五十八条の規定は、法人の同条第二項各号に掲げる取引による施行日以後の収入金額について適用し、法人の旧法第五十八条第二項各号に掲げる取引による施行日前の収入金額については、なお従前の例による。
suppl-3591-6/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-13/par-1
The provisions of Article 58 of the New Act apply to a corporation's revenue on or after the Effective Date from transactions listed in the items of paragraph (2) of that Article, and the provisions then in force continue to govern a corporation's revenue before the Effective Date from transactions listed in the items of Article 58, paragraph (2) of the Former Act.
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### 第十四条（法人の土地の譲渡等がある場合の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate in the Case of Transfer, etc. of Land by Corporations
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suppl-3591-6/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-14
**第一項** 新法第六十三条第三項の規定は、法人が施行日以後に行う同条第一項に規定する土地の譲渡等に係る法人税について適用し、法人が施行日前に行つた旧法第六十三条第一項に規定する土地の譲渡等に係る法人税については、なお従前の例による。
suppl-3591-6/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-14/par-1
The provisions of Article 63, paragraph (3) of the New Act apply to corporation tax on a transfer, etc. of land prescribed in paragraph (1) of that Article that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer, etc. of land prescribed in Article 63, paragraph (1) of the Former Act that a corporation made before the Effective Date.
machine translation, not official
**第二項** 附則第十条第一項の規定の適用がある場合における新法第六十三条の規定の適用については、同条第六項第二号中「とする」とあるのは「とし、昭和五十九年旧法第四十二条の四の規定の適用については、同条第二項中「及び前条」とあるのは「、前条及び第六十三条」とする」とする。
suppl-3591-6/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-14/par-2
With regard to the application of the provisions of Article 63 of the New Act in the case where the provisions of Article 10, paragraph (1) of the Supplementary Provisions apply, paragraph (6), item (ii) of that Article is deemed to continue as follows: ", and, with regard to the application of the provisions of Article 42-4 of the 1984 Former Act, the phrase 'and the preceding Article' in paragraph (2) of that Article is deemed to be replaced with ', the preceding Article and Article 63'".
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### 第十五条（特定の資産の買換えの場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Replacement of Specified Assets
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suppl-3591-6/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-15
**第一項** 新法第六十五条の七第一項の表の第十二号及び第十六号の規定は、法人が施行日以後に行うこれらの規定の上欄に掲げる資産の譲渡に係る法人税について適用する。
suppl-3591-6/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-15/par-1
The provisions of items (xii) and (xvi) of the table in Article 65-7, paragraph (1) of the New Act apply to corporation tax on the transfer of assets listed in the left-hand column of those items that a corporation makes on or after the Effective Date.
machine translation, not official
### 第十六条（確定申告書の提出期限の延長の特例に係る利子税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Interest Tax Relating to the Special Provisions on Extension of the Due Date for Filing a Final Return
caption: machine translation, not official
suppl-3591-6/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-16
**第一項** 新法第六十六条の四の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-3591-6/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-16/par-1
The provisions of Article 66-4 of the New Act apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date.
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### 第十七条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-3591-6/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-17
**第一項** 施行日前に新築し、又は取得した旧法第七十二条、第七十三条又は第七十四条の二第一項に規定する家屋についての所有権の保存又は移転の登記に係る登録免許税については、なお従前の例による。
suppl-3591-6/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-17/par-1
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house prescribed in Article 72, Article 73 or Article 74-2, paragraph (1) of the Former Act that was newly built or acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 施行日前に新築し、若しくは増築し、又は取得した旧法第七十四条又は第七十四条の二第二項に規定する家屋又は既存住宅を目的とする抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-3591-6/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-17/par-2
With regard to registration and license tax on the registration of the creation of a mortgage on a house or existing housing prescribed in Article 74 or Article 74-2, paragraph (2) of the Former Act that was newly built, extended or acquired before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第七十六条第一項の規定は、施行日以後に国から同項に規定する売渡し又は譲与を受ける土地の所有権の保存又は移転の登記に係る登録免許税について適用し、施行日前に国から旧法第七十六条第一項に規定する売渡し又は譲与を受けた土地についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3591-6/art-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-17/par-3
The provisions of Article 76, paragraph (1) of the New Act apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land for which a sale or transfer without compensation prescribed in that paragraph is received from the State on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for land for which a sale or transfer without compensation prescribed in Article 76, paragraph (1) of the Former Act was received from the State before the Effective Date.
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**第四項** 新法第七十七条の三第一項の規定は、同項に規定する法人が施行日以後に買入れ又は借受けをする同項に規定する農地、採草放牧地又は開発して農地とすることが適当な土地の所有権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の三に規定する法人が買入れ又は借受けをした同条に規定する農地、採草放牧地又は開発して農地とすることが適当な土地についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3591-6/art-17/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-17/par-4
The provisions of Article 77-3, paragraph (1) of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership or rights of lease to farmland, pasture land or land suitable for development into farmland prescribed in that paragraph that a corporation prescribed in that paragraph purchases or leases on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for farmland, pasture land or land suitable for development into farmland prescribed in Article 77-3 of the Former Act that a corporation prescribed in that Article purchased or leased before the Effective Date.
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**第五項** 新法第七十七条の五第一項の規定は、施行日以後に行われる同項に規定する交換分合により取得する同項に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に行われた旧法第七十七条の五第一項に規定する交換分合により取得した同項に規定する土地についての当該登記に係る登録免許税については、なお従前の例による。
suppl-3591-6/art-17/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-17/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-17/par-5
The provisions of Article 77-5, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph conducted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on that registration for land prescribed in Article 77-5, paragraph (1) of the Former Act acquired through exchange and consolidation prescribed in that paragraph conducted before the Effective Date.
machine translation, not official
**第六項** 新法第七十八条の三の規定は、施行日以後に同条に規定する中小企業者が同条に規定する事業協同組合等から取得する同条に規定する土地又は建物の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十八条の三に規定する中小企業者が同条に規定する事業協同組合等から取得した同条に規定する土地又は建物についての当該登記に係る登録免許税については、なお従前の例による。この場合において、新法第七十八条の三に規定する土地又は建物が次の表の上欄に掲げるものであるときは、同条に規定する中小企業者が同表の中欄に掲げる期間内に取得する当該土地又は建物の当該登記に係る登録免許税については、同条中「千分の二十」とあるのは、同表の下欄に掲げる字句に読み替えて同条の規定を適用する。
一 新法第七十八条の三第一項に規定する事業協同組合等が租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下この項において「昭和五十五年改正法」という。）の施行の日から施行日の前日までの間に取得した同条第一項に規定する土地又は建物 施行日から昭和六十一年三月三十一日までの期間 千分の十六
二 新法第七十八条の三第一項に規定する事業協同組合等が租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。次号において「昭和五十三年改正法」という。）の施行の日から昭和五十五年改正法の施行の日の前日までの間に取得した同項に規定する土地で政令で定めるもの 施行日から昭和六十一年三月三十一日までの期間 千分の十二
三 新法第七十八条の三第一項に規定する事業協同組合等が昭和五十三年改正法の施行の日前に取得した同項に規定する土地で政令で定めるもの 施行日から昭和六十一年三月三十一日までの期間 千分の九
四 新法第七十八条の三第一項に規定する事業協同組合等が昭和五十五年改正法の施行の日前に取得した同項に規定する建物で政令で定めるもの 施行日から昭和六十一年三月三十一日までの期間 千分の十二
五 新法第七十八条の三第二項に規定する事業協同組合等が昭和五十八年四月一日から施行日の前日までの間に取得した同項に規定する土地 施行日から昭和六十年三月三十一日までの期間 千分の十六
suppl-3591-6/art-17/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-17/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-17/par-6
The provisions of Article 78-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land or buildings prescribed in that Article that a small and medium sized enterprise prescribed in that Article acquires from a business cooperative, etc. prescribed in that Article on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on that registration for land or buildings prescribed in Article 78-3 of the Former Act that a small and medium sized enterprise prescribed in that Article acquired from a business cooperative, etc. prescribed in that Article before the Effective Date. In this case, where the land or buildings prescribed in Article 78-3 of the New Act are those listed in the left-hand column of the following table, with regard to registration and license tax on that registration of that land or those buildings acquired by a small and medium sized enterprise prescribed in that Article within the period listed in the middle column of that table, the provisions of that Article apply with the phrase "20/1,000" in that Article being read as the wording listed in the right-hand column of that table.
(i) land or buildings prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired during the period from the Effective Date of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; hereinafter referred to as the "1980 Amendment Act" in this paragraph) to the day before the Effective Date the period from the Effective Date to March 31, 1986 16/1,000
(ii) land prescribed in Article 78-3, paragraph (1) of the New Act that is specified by Cabinet Order and that a business cooperative, etc. prescribed in that paragraph acquired during the period from the Effective Date of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in the following item) to the day before the Effective Date of the 1980 Amendment Act the period from the Effective Date to March 31, 1986 12/1,000
(iii) land prescribed in Article 78-3, paragraph (1) of the New Act that is specified by Cabinet Order and that a business cooperative, etc. prescribed in that paragraph acquired before the Effective Date of the 1978 Amendment Act the period from the Effective Date to March 31, 1986 9/1,000
(iv) buildings prescribed in Article 78-3, paragraph (1) of the New Act that are specified by Cabinet Order and that a business cooperative, etc. prescribed in that paragraph acquired before the Effective Date of the 1980 Amendment Act the period from the Effective Date to March 31, 1986 12/1,000
(v) land prescribed in Article 78-3, paragraph (2) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired during the period from April 1, 1983 to the day before the Effective Date the period from the Effective Date to March 31, 1985 16/1,000
machine translation, not official
**第七項** 新法第八十一条第一項第三号の規定は、施行日以後にされる同項に規定する勧告若しくは指示又は認定若しくは承認に係る同号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧法第八十一条第一項に規定する勧告若しくは指示又は認定若しくは承認に係る同項第三号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-3591-6/art-17/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-17/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-17/par-7
The provisions of Article 81, paragraph (1), item (iii) of the New Act apply to registration and license tax on registration of matters listed in that item relating to a recommendation or instruction, or certification or approval, prescribed in that paragraph that is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of matters listed in item (iii) of that paragraph relating to a recommendation or instruction, or certification or approval, prescribed in Article 81, paragraph (1) of the Former Act that was given before the Effective Date.
machine translation, not official
**第八項** 新法第八十二条の規定は、施行日以後に取得する同条に規定する土地又は家屋に関する同条の表の第一号に掲げる事項についての登記に係る登録免許税について適用し、施行日前に取得した旧法第八十二条に規定する土地又は家屋に関する同条の表の第一号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-3591-6/art-17/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-17/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-17/par-8
The provisions of Article 82 of the New Act apply to registration and license tax on registration of matters listed in item (i) of the table in that Article concerning land or houses prescribed in that Article that are acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of matters listed in item (i) of the table in Article 82 of the Former Act concerning land or houses prescribed in that Article that were acquired before the Effective Date.
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### 第十八条（物品税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Commodity Tax
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suppl-3591-6/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18
**第一項** 昭和五十九年五月一日前に課した、又は課すべきであつた旧法第八十八条の三に規定する物品に係る物品税については、次項から第四項までに定めのあるものを除き、なお従前の例による。
suppl-3591-6/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-1
With regard to commodity tax on goods prescribed in Article 88-3 of the Former Act that was imposed, or should have been imposed, before May 1, 1984, except as otherwise provided for in the following paragraph through paragraph (4), the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法第八十八条の三に規定する物品のうち、昭和五十九年五月一日前にその製造に係る製造場から移出されたもので、物品税法（昭和三十七年法律第四十八号）第十七条第三項（同法第十九条第三項、第二十二条第三項及び第二十六条第三項において準用する場合を含む。）又は租税特別措置法第八十八条の二第三項の届出又は承認に係るもの（当該届出又は承認に係る期限が同日以後に到来するものに限る。）について、当該期限までにこれらの規定に規定する書類が提出されなかつた場合における当該物品に係る物品税の税率は、新法第八十八条の三に規定する税率とする。
suppl-3591-6/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-2
Among goods prescribed in Article 88-3 of the Former Act, for those that were shipped out of the manufacturing site where they were manufactured before May 1, 1984 and that relate to a notification or approval under Article 17, paragraph (3) of the Commodity Tax Act (Act No. 48 of 1962) (including as applied mutatis mutandis pursuant to Article 19, paragraph (3), Article 22, paragraph (3) and Article 26, paragraph (3) of that Act) or Article 88-2, paragraph (3) of the Act on Special Measures Concerning Taxation (limited to those for which the time limit relating to that notification or approval falls on or after that date), if the documents prescribed in those provisions were not submitted by that time limit, the tax rate of commodity tax on those goods is the tax rate prescribed in Article 88-3 of the New Act.
machine translation, not official
**第三項** 旧法第八十八条の三に規定する物品のうち、次の表の上欄に掲げる法律又は条約の規定により物品税の免除を受けて昭和五十九年五月一日前にその製造に係る製造場から移出され、又は保税地域から引き取られたものについて、同日以後に同表の下欄に掲げる法律の規定に該当することとなつた場合における当該物品に係る物品税の税率は、新法第八十八条の三に規定する税率とする。
免除の規定 追徴の規定
物品税法第十八条第一項 同法第十八条第八項
物品税法第二十三条第一項 同法第二十三条第三項
輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 同法第十一条第三項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 同法第十二条第四項
輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 同法第十三条第三項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第九条第一項（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第九条第二項又は第十一条第二項（これらの規定を日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第三条第二項において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互防衛援助協定第六条 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条
suppl-3591-6/art-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-3
Among goods prescribed in Article 88-3 of the Former Act, for those that were shipped out of the manufacturing site where they were manufactured, or withdrawn from a bonded area, before May 1, 1984 with exemption from commodity tax under the provisions of the Acts or treaties listed in the left-hand column of the following table, if, on or after that date, they have come to fall under the provisions of the Acts listed in the right-hand column of that table, the tax rate of commodity tax on those goods is the tax rate prescribed in Article 88-3 of the New Act.
Provisions on exemption Provisions on additional collection
Article 18, paragraph (1) of the Commodity Tax Act Article 18, paragraph (8) of that Act
Article 23, paragraph (1) of the Commodity Tax Act Article 23, paragraph (3) of that Act
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) Article 11, paragraph (3) of that Act
Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (4) of that Act
Article 13, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (3) of that Act
Article 9, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 111 of 1952) (including as applied mutatis mutandis pursuant to Article 3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) Article 9, paragraph (2) or Article 11, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as those provisions are applied mutatis mutandis pursuant to Article 3, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
Article VI of the Mutual Defense Assistance Agreement between Japan and the United States of America Article 2 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon Enforcement of the "Mutual Defense Assistance Agreement between Japan and the United States of America" (Act No. 112 of 1954)
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**第四項** 旧法第八十八条の三に規定する物品のうち、次の各号に掲げるもので昭和五十九年五月一日前に購入され、又は引き取られたものについて、同日以後に当該各号に定める法律の規定に該当することとなつた場合における当該物品に係る物品税の税率は、新法第八十八条の三に規定する税率とする。
suppl-3591-6/art-18/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-4
Among goods prescribed in Article 88-3 of the Former Act, for those listed in the following items that were purchased or withdrawn before May 1, 1984, if, on or after that date, they have come to fall under the provisions of the Acts specified in the respective items, the tax rate of commodity tax on those goods is the tax rate prescribed in Article 88-3 of the New Act:
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**一** 物品税法第二十条第六項に規定する輸出物品販売場において同条第一項に規定する非居住者によつて同項に規定する方法により購入された物品 同条第三項本文又は第五項本文
suppl-3591-6/art-18/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-18/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-4/item-1
goods purchased by a nonresident prescribed in Article 20, paragraph (1) of the Commodity Tax Act, by the method prescribed in that paragraph, at an export goods store prescribed in paragraph (6) of that Article: the main clause of paragraph (3) or the main clause of paragraph (5) of that Article;
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**二** 物品税法第二十二条第一項、第二十三条第一項又は第二十四条第一項（同条第三項において準用する場合を含む。）の規定の適用を受けて購入され、又は引き取られた物品 同法第二十二条第六項本文（同法第二十三条第四項及び第二十四条第四項において準用する場合を含む。）
suppl-3591-6/art-18/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-18/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-4/item-2
goods purchased or withdrawn with the application of the provisions of Article 22, paragraph (1), Article 23, paragraph (1) or Article 24, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) of the Commodity Tax Act: the main clause of Article 22, paragraph (6) of that Act (including as applied mutatis mutandis pursuant to Article 23, paragraph (4) and Article 24, paragraph (4) of that Act);
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**三** 租税特別措置法第八十八条の二第一項に規定する機関において同項に規定する合衆国軍隊の構成員等によつて同項に規定する方法により購入された物品 同条第五項において準用する物品税法第二十条第三項本文又は第五項本文
suppl-3591-6/art-18/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-18/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-4/item-3
goods purchased by members, etc. of the United States Armed Forces prescribed in Article 88-2, paragraph (1) of the Act on Special Measures Concerning Taxation, by the method prescribed in that paragraph, at an organization prescribed in that paragraph: the main clause of paragraph (3) or the main clause of paragraph (5) of Article 20 of the Commodity Tax Act as applied mutatis mutandis pursuant to paragraph (5) of that Article.
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**第五項** 新法第八十八条の三に規定する物品を、昭和五十九年五月一日において、その製造に係る製造場及び保税地域以外の場所で販売のため所持する当該物品の製造者又は販売業者がある場合において、その数量（二以上の場所で所持する場合には、その合計数量）が二十個以上であるときは、当該物品については、その者が当該物品の製造者として当該物品を同日にその製造に係る製造場から移出したものとみなして、百分の〇・五の税率により物品税を課する。
suppl-3591-6/art-18/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-5
In the case where, on May 1, 1984, there is a manufacturer or seller of goods prescribed in Article 88-3 of the New Act who possesses those goods for sale at a place other than the manufacturing site where they were manufactured and a bonded area, if the quantity of those goods (or, where they are possessed at two or more places, the total quantity) is 20 units or more, commodity tax is imposed on those goods at a tax rate of 0.5 percent, by deeming that person, as the manufacturer of those goods, to have shipped those goods out of the manufacturing site where they were manufactured on that date.
machine translation, not official
**第六項** 前項の規定による物品税額については、税務署長は、その所轄区域内に所在する貯蔵場所にある同項の規定に該当する物品に係る物品税額を合算し、当該合算した額の物品税を、昭和五十九年六月から十月までの各月に等分して、それぞれその月の末日を納期限として、これを徴収する。
suppl-3591-6/art-18/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-6
With regard to the amount of commodity tax under the preceding paragraph, the district director aggregates the amounts of commodity tax on goods falling under the provisions of that paragraph that are at storage places located within the district director's jurisdiction, and collects commodity tax in the aggregated amount in equal installments in each month from June to October 1984, with the last day of each month as the due date for payment.
machine translation, not official
**第七項** 第五項に規定する者は、その所持する物品で同項の規定に該当するものの貯蔵場所ごとに、当該物品の品名並びに当該品名ごとの数量及び価額その他政令で定める事項を記載した申告書を、昭和五十九年五月一日から起算して一月以内に、その貯蔵場所の所在地の所轄税務署長に提出しなければならない。
suppl-3591-6/art-18/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-18/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-7
The person prescribed in paragraph (5) must submit, for each storage place of the goods in that person's possession that fall under the provisions of that paragraph, a return stating the names of those goods, the quantity and value for each name, and other matters specified by Cabinet Order, to the district director having jurisdiction over the place where that storage place is located, within one month counting from May 1, 1984.
machine translation, not official
**第八項** 第五項に規定する物品で同項の規定による物品税を徴収された、又は徴収されるべきものが当該物品の製造に係る製造場に戻し入れられた場合（物品税法第二十八条第三項の廃棄がされた場合を含む。）において、当該物品の製造者（第五項の規定の適用がないものとした場合における製造者をいう。）が、政令で定めるところにより、当該物品が当該物品税を徴収された、又は徴収されるべきものであることにつき当該製造場の所在地の所轄税務署長の確認を受けたときは、当該物品税額に相当する金額は、同条の規定に準じて、当該物品につきその者が納付した、又は納付すべき物品税額に相当する金額に係る控除又は還付に併せて、その者に係る物品税額から控除し、又はその者に還付する。
suppl-3591-6/art-18/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-18/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-8
In the case where goods prescribed in paragraph (5) for which commodity tax under that paragraph was, or should have been, collected have been returned to the manufacturing site where they were manufactured (including the case where they have been disposed of as referred to in Article 28, paragraph (3) of the Commodity Tax Act), if the manufacturer of those goods (meaning the person who would be the manufacturer if the provisions of paragraph (5) did not apply) has obtained, pursuant to the provisions of Cabinet Order, confirmation from the district director having jurisdiction over the place where that manufacturing site is located that those goods are goods for which that commodity tax was, or should have been, collected, an amount equivalent to that amount of commodity tax is, in accordance with the provisions of that Article, deducted from the amount of commodity tax pertaining to that person or refunded to that person, together with the deduction or refund relating to the amount equivalent to the amount of commodity tax that the person paid or should pay on those goods.
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**第九項** 昭和五十九年五月一日前にした行為及び第一項の規定により従前の例によることとされる物品税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3591-6/art-18/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-18/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-9
With regard to the application of penal provisions to acts committed before May 1, 1984 and to acts committed on or after that date concerning commodity tax that continues to be governed by the provisions then in force pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.
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### 第十九条（印紙税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Stamp Tax
caption: machine translation, not official
suppl-3591-6/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-19
**第一項** 昭和五十九年五月一日前に課した、又は課すべきであつた印紙税法（昭和四十二年法律第二十三号）別表第一第四号に掲げる物品切手に係る印紙税については、なお従前の例による。
suppl-3591-6/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-19/par-1
With regard to stamp tax on gift certificates listed in item 4 of Appended Table 1 of the Stamp Tax Act (Act No. 23 of 1967) that was imposed, or should have been imposed, before May 1, 1984, the provisions then in force continue to govern.
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**第二項** 昭和五十九年五月一日前にした行為及び前項の規定により従前の例によることとされる印紙税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3591-6/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-19/par-2
With regard to the application of penal provisions to acts committed before May 1, 1984 and to acts committed on or after that date concerning stamp tax that continues to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
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## 附 則 昭和五九年六月三〇日法律第五三号
suppl-3591-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-53 · https://japanlaw.org/l/332AC0000000026/suppl-3591-53
### 第一条（施行期日） — Effective Date
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suppl-3591-53/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-53/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-53/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3591-53/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-53/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-53/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和五九年七月一三日法律第五五号
suppl-3591-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-55 · https://japanlaw.org/l/332AC0000000026/suppl-3591-55
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-3591-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-55/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 昭和五九年七月一三日法律第五六号
suppl-3591-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-56 · https://japanlaw.org/l/332AC0000000026/suppl-3591-56
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-3591-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-56/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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**第七項** 附則第二項及び第三項に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-3591-56/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-56/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3591-56/par-7
Beyond what is provided for in paragraphs (2) and (3) of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 昭和五九年七月二七日法律第六〇号
suppl-3591-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-60 · https://japanlaw.org/l/332AC0000000026/suppl-3591-60
**第一項** この法律は、公布の日から施行する。
suppl-3591-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-60/par-1
This Act comes into effect on the date of promulgation.
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**第二項** 改正後の租税特別措置法（以下「新法」という。）第二十九条の五第三項の規定は、昭和五十九年中に支払うべき同項に規定する給与等でその最後に支払をする日がこの法律の施行の日（以下「施行日」という。）以後である場合について適用する。
suppl-3591-60/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-60/par-2
The provisions of Article 29-5, paragraph (3) of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply where salary, etc. prescribed in that paragraph is payable during 1984 and the last day on which it is paid is on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date").
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**第三項** 施行日前に昭和五十九年分の所得税につき所得税法（昭和四十年法律第三十三号）第百二十五条又は第百二十七条（これらの規定を同法第百六十六条において準用する場合を含む。）の規定による申告書を提出した者及び施行日前に同年分の所得税につき国税通則法（昭和三十七年法律第六十六号）第二十五条の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき施行日前に同法第二十四条又は第二十六条の規定による更正があつた場合には、当該更正後の事項）につき新法第二十九条の五の規定の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項について、施行日から起算して一年を経過する日までに、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。
suppl-3591-60/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-60/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-60/par-3
A person who, before the Effective Date, filed a return under the provisions of Article 125 or Article 127 of the Income Tax Act (Act No. 33 of 1965) (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for 1984 and a person who, before the Effective Date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes (Act No. 66 of 1962) for income tax for that year may, if a change arises in the matters stated in that return or the matters relating to that determination (or, where a reassessment under the provisions of Article 24 or Article 26 of that Act has been made with respect to those matters before the Effective Date, the matters after that reassessment) as a result of the application of the provisions of Article 29-5 of the New Act, file a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director with respect to the matters in which the change arises, by the day on which one year has elapsed counting from the Effective Date.
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## 附 則 昭和五九年八月一〇日法律第七一号
suppl-3591-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-71 · https://japanlaw.org/l/332AC0000000026/suppl-3591-71
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3591-71/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-71/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-71/art-1
**第一項** この法律は、昭和六十年四月一日から施行する。
suppl-3591-71/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-71/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-71/art-1/par-1
This Act comes into effect as of April 1, 1985.
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### 第十三条（出資の受入れ、預り金及び金利等の取締りに関する法律等の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Regulating the Receipt of Contributions, Receipt of Deposits, and Interest Rates, etc.
caption: machine translation, not official
suppl-3591-71/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-71/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3591-71/art-13
**第一項** 附則第二条に規定する塩業組合に関しては、この法律の規定による改正後の次に掲げる法律の規定にかかわらず、なお従前の例による。
suppl-3591-71/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-71/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-71/art-13/par-1
With regard to salt industry associations prescribed in Article 2 of the Supplementary Provisions, notwithstanding the provisions of the following Acts as amended by the provisions of this Act, the provisions then in force continue to govern:
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**一** 略
suppl-3591-71/art-13/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-71/art-13/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-71/art-13/par-1/item-1
Omitted
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**二** 租税特別措置法
suppl-3591-71/art-13/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-71/art-13/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-71/art-13/par-1/item-2
Act on Special Measures Concerning Taxation.
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### 第二十七条（政令への委任） — Delegation to Cabinet Order
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suppl-3591-71/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-71/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-3591-71/art-27
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-3591-71/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-71/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-71/art-27/par-1
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 昭和五九年八月一〇日法律第七二号
suppl-3591-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-72 · https://japanlaw.org/l/332AC0000000026/suppl-3591-72
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3591-72/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-72/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-72/art-1
**第一項** この法律は、昭和六十年四月一日から施行する。
suppl-3591-72/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-72/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-72/art-1/par-1
This Act comes into effect as of April 1, 1985.
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### 第十七条（租税特別措置法の一部改正等に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment, etc. of the Act on Special Measures Concerning Taxation
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suppl-3591-72/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-72/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3591-72/art-17
**第一項** 施行日前に、旧たばこ専売法第四十六条（輸出）の規定の適用を受けて本邦と外国との間を往来する本邦の船舶又は航空機に関税法第二条第一項第九号又は第十号（定義）に規定する船用品又は機用品として積み込まれた製造たばこは、改正後の租税特別措置法第八十七条の二第一項（外航船等に積み込む製造たばこの免税）の規定の適用を受けて積み込まれたものとみなして、同条第二項の規定を適用する。
suppl-3591-72/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-72/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-72/art-17/par-1
Manufactured tobacco that was loaded before the Effective Date, with the application of the provisions of Article 46 (Export) of the former Tobacco Monopoly Act, onto a Japanese vessel or aircraft traveling between Japan and a foreign country as ship's stores or aircraft stores prescribed in Article 2, paragraph (1), item (ix) or (x) (Definitions) of the Customs Act is deemed to have been loaded with the application of the provisions of Article 87-2, paragraph (1) (Tax Exemption for Manufactured Tobacco Loaded onto Ocean-Going Vessels, etc.) of the Act on Special Measures Concerning Taxation as amended, and the provisions of paragraph (2) of that Article apply.
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## 附 則 昭和五九年八月一四日法律第七四号
suppl-3591-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3591-74/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-1
**第一項** この法律は、昭和五十九年十二月一日から施行する。
suppl-3591-74/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-1/par-1
This Act comes into effect on December 1, 1984.
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### 第二条（製造の開廃等の申告に係る経過措置） — Transitional Measures Concerning the Report of Commencement or Discontinuation, etc. of Manufacturing
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suppl-3591-74/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-2
**第一項** この法律の施行の日（以下「施行日」という。）において、施行日前から引き続いて改正後の租税特別措置法（以下「新法」という。）第八十八条の六第一項の規定により揮発油とみなされる揮発油類似品の製造をする者は、揮発油税法（昭和三十二年法律第五十五号）第二十三条第一項前段の規定による申告については、施行日から起算して一月以内に、その製造場の位置その他政令で定める事項を当該製造場の所在地の所轄税務署長に書面で申告すれば足りるものとする。
suppl-3591-74/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-2/par-1
With regard to the report under the first sentence of Article 23, paragraph (1) of the Gasoline Tax Act (Act No. 55 of 1957), it is sufficient for a person who, on the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), has continued since before the Effective Date to manufacture products similar to gasoline that are deemed to be gasoline pursuant to the provisions of Article 88-6, paragraph (1) of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") to report in writing the location of the manufacturing site and other matters specified by Cabinet Order to the district director having jurisdiction over the place where that manufacturing site is located, within one month counting from the Effective Date.
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**第二項** 揮発油税法第二十三条第一項前段及び第二十九条第二号の規定は、前項に規定する者で施行日から起算して一月以内に同項の製造を廃止することとなるものについては、適用しない。
suppl-3591-74/art-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-2/par-2
The provisions of the first sentence of Article 23, paragraph (1) and Article 29, item (ii) of the Gasoline Tax Act do not apply to a person prescribed in the preceding paragraph who discontinues the manufacturing referred to in that paragraph within one month counting from the Effective Date.
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### 第三条（手持品課税） — Taxation on Goods Held in Stock
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suppl-3591-74/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3
**第一項** 施行日に、揮発油の製造場及び保税地域以外の場所（沖縄県の区域内の場所を除く。）で新法第八十八条の六の規定により揮発油とみなされる揮発油類似品（以下この条において「みなし揮発油」という。）を所持する揮発油の製造者又は販売業者がある場合において、その数量（二以上の場所で所持する場合には、その合計数量）が五キロリットル以上であるときは、当該みなし揮発油については、その者が揮発油の製造者でないときはこれを揮発油の製造者とみなし、施行日に当該みなし揮発油を揮発油の製造場から移出したものとみなして、一キロリットルにつき、四万五千六百円の揮発油税及び八千二百円の地方道路税を課する。
suppl-3591-74/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-1
In the case where, on the Effective Date, there is a manufacturer or seller of gasoline who possesses products similar to gasoline that are deemed to be gasoline pursuant to the provisions of Article 88-6 of the New Act (hereinafter referred to as "deemed gasoline" in this Article) at a place other than a gasoline manufacturing site and a bonded area (excluding places within Okinawa Prefecture), if the quantity thereof (or, where it is possessed at two or more places, the total quantity) is five kiloliters or more, gasoline tax of 45,600 yen and local road tax of 8,200 yen per kiloliter are imposed on that deemed gasoline, by deeming that person, if not a manufacturer of gasoline, to be a manufacturer of gasoline, and deeming that person to have shipped that deemed gasoline out of a gasoline manufacturing site on the Effective Date.
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**第二項** 施行日に、沖縄県の区域内にある揮発油の製造場及び保税地域以外の当該区域内の場所でみなし揮発油を所持する揮発油の製造者又は販売業者がある場合において、その数量（二以上の場所で所持する場合には、その合計数量）が五キロリットル以上であるときは、当該みなし揮発油については、その者が揮発油の製造者でないときはこれを揮発油の製造者とみなし、施行日に当該みなし揮発油を揮発油の製造場から移出したものとみなして、一キロリットルにつき、前項の規定によりみなし揮発油一キロリットルにつき課されるべき揮発油税の額及び地方道路税の額に、それぞれ五百三十八分の四百六十八を乗じて得た金額の揮発油税及び地方道路税を課する。
suppl-3591-74/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-2
In the case where, on the Effective Date, there is a manufacturer or seller of gasoline who possesses deemed gasoline at a place within Okinawa Prefecture other than a gasoline manufacturing site and a bonded area located within that prefecture, if the quantity thereof (or, where it is possessed at two or more places, the total quantity) is five kiloliters or more, gasoline tax and local road tax are imposed on that deemed gasoline, per kiloliter, in the amounts obtained by multiplying the amount of gasoline tax and the amount of local road tax to be imposed per kiloliter of deemed gasoline pursuant to the provisions of the preceding paragraph by 468/538 respectively, by deeming that person, if not a manufacturer of gasoline, to be a manufacturer of gasoline, and deeming that person to have shipped that deemed gasoline out of a gasoline manufacturing site on the Effective Date.
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**第三項** 前二項の場合においては、税務署長は、揮発油税に併せて地方道路税を徴収する。この場合において、税務署長は、その所轄区域内に所在する同一人の貯蔵場所にあるみなし揮発油に係る揮発油税額及び地方道路税額を合算し、当該合算した額の揮発油税及び地方道路税を、昭和六十年一月から五月までの各月に等分して、それぞれその月の末日を納期限として、徴収する。
suppl-3591-74/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-3
In the cases referred to in the preceding two paragraphs, the district director collects local road tax together with gasoline tax. In this case, the district director aggregates the amount of gasoline tax and the amount of local road tax on deemed gasoline at storage places of the same person located within the district director's jurisdiction, and collects gasoline tax and local road tax in the aggregated amount in equal installments in each month from January to May 1985, with the last day of each month as the due date for payment.
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**第四項** 第一項又は第二項の規定による揮発油税及び地方道路税については、地方道路税法（昭和三十年法律第百四号）第七条第二項、第九条第二項、第十条第一項、第十二条第三項及び第十三条第一項中「二百八十七分の四十四」とあるのは「五百三十八分の八十二」と、「二百八十七分の二百四十三」とあるのは「五百三十八分の四百五十六」として、これらの規定を適用する。
suppl-3591-74/art-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-4
With regard to gasoline tax and local road tax under paragraph (1) or (2), the provisions of Article 7, paragraph (2), Article 9, paragraph (2), Article 10, paragraph (1), Article 12, paragraph (3) and Article 13, paragraph (1) of the Local Road Tax Act (Act No. 104 of 1955) apply with the phrase "44/287" in those provisions being read as "82/538", and the phrase "243/287" being read as "456/538".
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**第五項** 第一項又は第二項に規定する者は、第一項又は第二項の規定に該当するみなし揮発油の貯蔵場所並びに当該場所ごとの当該みなし揮発油の所持数量及び課税標準数量（当該所持数量から揮発油税法第八条第一項の規定により控除される数量を控除した数量をいう。）その他政令で定める事項を記載した申告書を施行日から起算して一月以内に、その貯蔵場所の所在地の所轄税務署長に提出しなければならない。
suppl-3591-74/art-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74/art-3/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-5
A person prescribed in paragraph (1) or (2) must submit a return stating the storage places of deemed gasoline falling under the provisions of paragraph (1) or (2), the quantity of that deemed gasoline possessed at each of those places and its tax basis quantity (meaning the quantity obtained by deducting, from the quantity possessed, the quantity to be deducted pursuant to the provisions of Article 8, paragraph (1) of the Gasoline Tax Act), and other matters specified by Cabinet Order, to the district director having jurisdiction over the place where that storage place is located, within one month counting from the Effective Date.
machine translation, not official
**第六項** 次の各号に掲げる場合において、当該各号に掲げる揮発油の製造者が、政令で定めるところにより、当該みなし揮発油が第一項又は第二項の規定による揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものであることにつき、当該みなし揮発油の戻入れ又は移入に係る揮発油の製造場の所在地の所轄税務署長の確認を受けたときは、当該揮発油税額及び地方道路税額は、揮発油税法第十七条及び地方道路税法第九条の規定に準じて、その者に係る揮発油税額及び地方道路税額から控除し、又はその者に還付する。
suppl-3591-74/art-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74/art-3/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-6
In the cases listed in the following items, if the manufacturer of gasoline listed in the respective items has obtained, pursuant to the provisions of Cabinet Order, confirmation from the district director having jurisdiction over the place where the gasoline manufacturing site into which that deemed gasoline was returned or brought is located that the deemed gasoline is deemed gasoline on which the amount of gasoline tax and the amount of local road tax under paragraph (1) or (2) were, or should have been, collected, that amount of gasoline tax and amount of local road tax are, in accordance with the provisions of Article 17 of the Gasoline Tax Act and Article 9 of the Local Road Tax Act, deducted from the amount of gasoline tax and the amount of local road tax pertaining to that person or refunded to that person:
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**一** 揮発油の製造者がその製造場から移出したみなし揮発油で第一項又は第二項の規定により揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものが当該製造場に戻し入れられた場合 第一項又は第二項の規定の適用がないものとした場合における当該揮発油の製造者
suppl-3591-74/art-3/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74/art-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-6/item-1
where deemed gasoline that a manufacturer of gasoline shipped out of its manufacturing site and on which the amount of gasoline tax and the amount of local road tax were, or should have been, collected pursuant to the provisions of paragraph (1) or (2) has been returned to that manufacturing site: the person who would be the manufacturer of that gasoline if the provisions of paragraph (1) or (2) did not apply;
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**二** 前号に該当する場合を除き、揮発油の製造者が、他の揮発油の製造場から移出され、又は保税地域から引き取られたみなし揮発油で第一項又は第二項の規定により揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものを揮発油の製造場に移入し、当該みなし揮発油をその移入した製造場から更に移出した場合 当該揮発油の製造者
suppl-3591-74/art-3/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74/art-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-6/item-2
where, except in the case falling under the preceding item, a manufacturer of gasoline has brought into a gasoline manufacturing site deemed gasoline that was shipped out of another gasoline manufacturing site or withdrawn from a bonded area and on which the amount of gasoline tax and the amount of local road tax were, or should have been, collected pursuant to the provisions of paragraph (1) or (2), and has further shipped that deemed gasoline out of the manufacturing site into which it was brought: that manufacturer of gasoline.
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**第七項** 第一項又は第二項に規定する者が、政令で定めるところにより、その所持するみなし揮発油が新法第九十条第一項に規定する用途その他政令で定める用途に充てるべきものであることにつき当該みなし揮発油の貯蔵場所の所在地の所轄税務署長の確認を受けた場合には、当該確認に係るみなし揮発油については、その者が揮発油の製造者でないときはこれを揮発油の製造者とみなし、当該みなし揮発油の貯蔵場所を揮発油の製造場とみなす。
suppl-3591-74/art-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74/art-3/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-7
If a person prescribed in paragraph (1) or (2) has obtained, pursuant to the provisions of Cabinet Order, confirmation from the district director having jurisdiction over the place where the storage place of the deemed gasoline in that person's possession is located that the deemed gasoline is to be used for the uses prescribed in Article 90, paragraph (1) of the New Act or other uses specified by Cabinet Order, then, with regard to the deemed gasoline relating to that confirmation, that person, if not a manufacturer of gasoline, is deemed to be a manufacturer of gasoline, and the storage place of that deemed gasoline is deemed to be a gasoline manufacturing site.
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**第八項** 第二項の規定により揮発油税及び地方道路税を徴収された、又は徴収されるべきであつたみなし揮発油を沖縄県の区域から当該区域以外の本邦の地域へ移出する目的で船舶又は航空機に積み込む場合には、その積込みをした者を揮発油の製造者と、当該積込みの場所を揮発油の製造場とみなし、その積込みの時に当該みなし揮発油を揮発油の製造場から移出したものとみなして、揮発油税法及び地方道路税法を適用する。この場合において、当該みなし揮発油に課されるべき揮発油税の額及び地方道路税の額は、それぞれみなし揮発油一キロリツトルにつき、第一項に規定する金額から第二項に規定する金額を控除した金額とする。
suppl-3591-74/art-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74/art-3/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-8
In the case where deemed gasoline on which gasoline tax and local road tax were, or should have been, collected pursuant to the provisions of paragraph (2) is loaded onto a vessel or aircraft for the purpose of shipping it out of the area of Okinawa Prefecture to a region of Japan outside that area, the Gasoline Tax Act and the Local Road Tax Act apply by deeming the person who has loaded it to be a manufacturer of gasoline and the place of that loading to be a gasoline manufacturing site, and by deeming that deemed gasoline to have been shipped out of a gasoline manufacturing site at the time of that loading. In this case, the amount of gasoline tax and the amount of local road tax to be imposed on that deemed gasoline are, per kiloliter of deemed gasoline, the amounts obtained by deducting the amounts prescribed in paragraph (2) from the amounts prescribed in paragraph (1), respectively.
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**第九項** 前項の規定により揮発油の製造者とみなされる者が提出すべき揮発油税法第十条第一項又は地方道路税法第七条第一項の規定による申告書は、これらの規定にかかわらず、前項の積込みをしたみなし揮発油を沖縄県の区域から当該区域以外の本邦の地域に向けて移出する時までに提出しなければならない。ただし、政令で定めるところにより税務署長の承認を受けたときは、当該申告書の提出期限は、当該税務署長の指定した日とする。
suppl-3591-74/art-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74/art-3/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-9
The return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act or Article 7, paragraph (1) of the Local Road Tax Act that is to be filed by a person deemed to be a manufacturer of gasoline pursuant to the provisions of the preceding paragraph must, notwithstanding those provisions, be filed by the time the deemed gasoline loaded as referred to in the preceding paragraph is shipped out of the area of Okinawa Prefecture toward a region of Japan outside that area; provided, however, that if that person has obtained the approval of the district director pursuant to the provisions of Cabinet Order, the due date for filing that return is the date designated by that district director.
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## 附 則 昭和五九年八月一四日法律第七七号
suppl-3591-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77 · https://japanlaw.org/l/332AC0000000026/suppl-3591-77
### 第一条（施行期日） — Effective Date
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suppl-3591-77/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-77/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-3591-77/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-77/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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### 第五十六条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-3591-77/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-3591-77/art-56
**第一項** 旧日雇健保法の規定による療養の給付（旧日雇健保法の規定によつて家族療養費を支給すべき被扶養者に係る療養を含む。）は、この法律による改正後の租税特別措置法第二十六条第一項及び第六十七条第一項の適用については、同法第二十六条第一項に規定する社会保険診療とみなす。
suppl-3591-77/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-77/art-56/par-1
For the purpose of applying Article 26, paragraph (1) and Article 67, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by this Act, medical treatment benefits under the provisions of the former Day Laborers Health Insurance Act (including medical treatment for a dependent for whom family medical treatment expenses are to be paid under the provisions of the former Day Laborers Health Insurance Act) are deemed to be social insurance medical care prescribed in Article 26, paragraph (1) of that Act.
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### 第六十三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-3591-77/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-3591-77/art-63
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-3591-77/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-77/art-63/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
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## 附 則 昭和六〇年三月三〇日法律第七号
suppl-3601-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7
### 第一条（施行期日） — Effective Date
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suppl-3601-7/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-1
**第一項** この法律は、昭和六十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に掲げる日から施行する。
suppl-3601-7/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-1/par-1
This Act comes into effect on April 1, 1985; provided, however, that the provisions set forth in the following items come into effect on the dates set forth in those items:
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**一** 第一条中租税特別措置法の目次の改正規定（「第四十一条の十六」を「第四十一条の十五」に改める部分に限る。）、同法第三条から第三条の三までの改正規定、同法第三条の三の次に一条を加える改正規定、同法第四条、第八条の二から第九条の二まで、第三十七条の十及び第四十一条の十二の改正規定、同法第四十一条の十六を削る改正規定並びに第二条の規定並びに附則第三条、第四条、第七条、第二十七条から第三十一条まで、第三十四条及び第三十五条の規定 昭和六十一年一月一日
suppl-3601-7/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-1/par-1/item-1
in Article 1, the provisions amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 41-16" with "Article 41-15"), the provisions amending Articles 3 through 3-3 of that Act, the provisions adding one Article after Article 3-3 of that Act, the provisions amending Article 4, Articles 8-2 through 9-2, Article 37-10, and Article 41-12 of that Act, and the provisions deleting Article 41-16 of that Act, and the provisions of Article 2, as well as the provisions of Articles 3, 4, and 7, Articles 27 through 31, and Articles 34 and 35 of the Supplementary Provisions: January 1, 1986.
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**二** 第一条中租税特別措置法第十二条の二の改正規定（同条を第十二条の三とする部分に限る。）、同法第十二条の次に一条を加える改正規定、同法第十八条第一項に一号を加える改正規定、同法第四十五条の二の改正規定（同条を第四十五条の三とする部分に限る。）、同法第四十五条の次に一条を加える改正規定、同法第五十二条第一項に一号を加える改正規定及び同法第六十六条の十第一項に一号を加える改正規定並びに附則第八条第十一項及び第十六条第十項の規定 中小企業技術開発促進臨時措置法（昭和六十年法律第五十五号）の施行の日
suppl-3601-7/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-1/par-1/item-2
in Article 1, the provisions amending Article 12-2 of the Act on Special Measures Concerning Taxation (limited to the part renumbering that Article as Article 12-3), the provisions adding one Article after Article 12 of that Act, the provisions adding one item to Article 18, paragraph (1) of that Act, the provisions amending Article 45-2 of that Act (limited to the part renumbering that Article as Article 45-3), the provisions adding one Article after Article 45 of that Act, the provisions adding one item to Article 52, paragraph (1) of that Act and the provisions adding one item to Article 66-10, paragraph (1) of that Act, as well as the provisions of Article 8, paragraph (11) and Article 16, paragraph (10) of the Supplementary Provisions: the date on which the Act on Temporary Measures for the Promotion of Technological Development by Small and Medium-Sized Enterprises (Act No. 55 of 1985) comes into effect.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
caption: machine translation, not official
suppl-3601-7/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-2
**第一項** 第一条の規定による改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和六十年分以後の所得税について適用し、昭和五十九年分以前の所得税については、なお従前の例による。
suppl-3601-7/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 (hereinafter referred to as "the New Act") apply to income tax for 1985 and subsequent years, and the provisions then in force continue to govern income tax for 1984 and earlier years.
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### 第三条（利子所得に関する経過措置） — Transitional Measures Concerning Interest Income
caption: machine translation, not official
suppl-3601-7/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-3
**第一項** 昭和六十年十二月三十一日までに支払を受けるべき第一条の規定による改正前の租税特別措置法（以下「旧法」という。）第三条第一項、第三条の二第一項及び第三条の三第一項に規定する利子所得については、なお従前の例による。
suppl-3601-7/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-3/par-1
With regard to interest income prescribed in Article 3, paragraph (1), Article 3-2, paragraph (1) and Article 3-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as "the Former Act") that is to be received by December 31, 1985, the provisions then in force continue to govern.
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### 第四条（少額公債の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Small-Sum Public Bonds
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suppl-3601-7/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-4
**第一項** 旧法第四条第一項に規定する個人が、昭和六十年十二月三十一日以前に支払を受けるべき同項に規定する公債の利子については、なお従前の例による。
suppl-3601-7/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-4/par-1
With regard to interest on public bonds prescribed in Article 4, paragraph (1) of the Former Act that an individual prescribed in that paragraph is to receive on or before December 31, 1985, the provisions then in force continue to govern.
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**第二項** 前項に規定する個人が、昭和六十年十二月三十一日以前に購入した同項に規定する公債で、同日において旧法第四条第一項及び第二項の要件を満たすもの（以下この条において「旧公債」という。）を有する場合には、当該旧公債については、その者が、昭和六十一年一月一日において新法第四条の要件に従つて購入したものとみなして、同条の規定を適用する。
suppl-3601-7/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-4/par-2
If an individual prescribed in the preceding paragraph holds public bonds prescribed in that paragraph that the individual purchased on or before December 31, 1985 and that satisfy the requirements of Article 4, paragraphs (1) and (2) of the Former Act as of that date (hereinafter referred to as "old public bonds" in this Article), the provisions of Article 4 of the New Act apply to those old public bonds by deeming that individual to have purchased them on January 1, 1986 in accordance with the requirements of that Article.
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**第三項** 前二項に定めるもののほか、昭和六十年十二月三十一日以前に提出された旧法第四条第一項の特別非課税貯蓄申告書に係る新法第四条第一項の規定の適用に関する事項その他旧公債に係る同条の規定の適用に関し必要な事項は、附則第二十八条第四項から第六項までの規定の例に準じて政令で定める。
suppl-3601-7/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-4/par-3
Beyond what is provided for in the preceding two paragraphs, matters concerning the application of the provisions of Article 4, paragraph (1) of the New Act with respect to a statement of special tax-exempt savings referred to in Article 4, paragraph (1) of the Former Act that was submitted on or before December 31, 1985, and other matters necessary for the application of the provisions of that Article with respect to old public bonds, are specified by Cabinet Order, following the example of the provisions of Article 28, paragraphs (4) through (6) of the Supplementary Provisions.
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### 第五条（非居住者等の受ける戦前外貨債利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Pre-War Foreign Currency Denominated Bonds Received by Nonresidents, etc.
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suppl-3601-7/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-5
**第一項** 旧法第六条の規定は、非居住者又は外国法人が同条第一項各号に掲げる利子でこの法律の施行の日（以下「施行日」という。）以後に支払を受けるものについては、なおその効力を有する。この場合において、同条第二項中「大蔵省令」とあるのは、「財務省令」とする。
suppl-3601-7/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-5/par-1
The provisions of Article 6 of the Former Act remain in force with respect to interest listed in the items of paragraph (1) of that Article that a nonresident or foreign corporation receives on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"). In this case, the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's former Japanese name) in paragraph (2) of that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under the Ministry's present Japanese name).
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### 第六条（民間外貨債の利子の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. on Interest on Private Foreign Currency Denominated Bonds
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suppl-3601-7/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-6
**第一項** 内国法人が施行日前に発行した旧法第七条に規定する外貨債につき支払う同条に規定する利子については、なお従前の例による。
suppl-3601-7/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-6/par-1
With regard to interest prescribed in Article 7 of the Former Act that a domestic corporation pays on foreign currency denominated bonds prescribed in that Article that it issued before the Effective Date, the provisions then in force continue to govern.
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**第二項** 非居住者が施行日前に発行された旧法第四十一条の十三に規定する利付外貨債につき支払を受ける同条に規定する発行差金については、なお従前の例による。
suppl-3601-7/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-6/par-2
With regard to issue discounts prescribed in Article 41-13 of the Former Act that a nonresident receives on interest-bearing foreign currency bonds prescribed in that Article that were issued before the Effective Date, the provisions then in force continue to govern.
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### 第七条（配当所得に関する経過措置） — Transitional Measures Concerning Dividend Income
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suppl-3601-7/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-7
**第一項** 昭和六十年十二月三十一日までに支払を受けるべき旧法第八条の二第一項及び第八条の三第一項に規定する証券投資信託の収益の分配に係る配当所得については、なお従前の例による。
suppl-3601-7/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-7/par-1
With regard to dividend income from distributions of proceeds of securities investment trusts prescribed in Article 8-2, paragraph (1) and Article 8-3, paragraph (1) of the Former Act that is to be received by December 31, 1985, the provisions then in force continue to govern.
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**第二項** 昭和六十年十二月三十一日までに内国法人から支払を受けるべき旧法第八条の四第一項及び第八条の五第一項に規定する配当所得については、なお従前の例による。
suppl-3601-7/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-7/par-2
With regard to dividend income prescribed in Article 8-4, paragraph (1) and Article 8-5, paragraph (1) of the Former Act that is to be received from a domestic corporation by December 31, 1985, the provisions then in force continue to govern.
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### 第八条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Individuals
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suppl-3601-7/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8
**第一項** 新法第十一条第一項の表の第一号及び第二号の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供するこれらの規定に掲げる機械その他の減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第一号又は第二号に掲げる機械その他の減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3601-7/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-1
The provisions of items (i) and (ii) of the table in Article 11, paragraph (1) of the New Act apply to machinery and other depreciable assets listed in those provisions that an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in this Article) of on or after the Effective Date and puts to use for the individual's business, and with regard to cases where an individual has put to use for the individual's business machinery and other depreciable assets listed in item (i) or (ii) of the table in Article 11, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第十一条第一項の表の第三号の規定は、施行日以後に工業用水法（昭和三十一年法律第百四十六号）第三条第一項に規定する指定地域となつた地域内に存する同号に規定する井戸に代えて事業の用に供される同号に掲げる機械その他の設備について適用し、施行日前に当該指定地域となつた地域内に存する旧法第十一条第一項の表の第三号に規定する井戸に代えて事業の用に供される同号に掲げる機械その他の設備については、なお従前の例による。
suppl-3601-7/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-2
The provisions of item (iii) of the table in Article 11, paragraph (1) of the New Act apply to machinery and other equipment listed in that item that is put to use for business in place of a well prescribed in that item located in an area that has become a designated area prescribed in Article 3, paragraph (1) of the Industrial Water Act (Act No. 146 of 1956) on or after the Effective Date, and with regard to machinery and other equipment listed in item (iii) of the table in Article 11, paragraph (1) of the Former Act that is put to use for business in place of a well prescribed in that item located in an area that became such a designated area before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第十一条第一項の表の第六号の規定は、個人が施行日以後に取得等をしてその事業の用に供する同号に掲げる船舶について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第六号に掲げる船舶をその事業の用に供した場合については、なお従前の例による。
suppl-3601-7/art-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-3
The provisions of item (vi) of the table in Article 11, paragraph (1) of the New Act apply to vessels listed in that item that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business, and with regard to cases where an individual has put to use for the individual's business vessels listed in item (vi) of the table in Article 11, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新法第十一条の二第一項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する地震防災応急対策用資産について適用し、個人が施行日前に取得等をした旧法第十一条の二第一項に規定する地震防災応急対策用資産をその事業の用に供した場合については、なお従前の例による。
suppl-3601-7/art-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-4
The provisions of Article 11-2, paragraph (1) of the New Act apply to assets for emergency earthquake disaster countermeasures prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business, and with regard to cases where an individual has put to use for the individual's business assets for emergency earthquake disaster countermeasures prescribed in Article 11-2, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新法第十二条第一項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3601-7/art-8/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-8/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-5
The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business, and with regard to cases where an individual has put to use for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第六項** 旧法第十二条の二第二項に規定する個人が、施行日前に、同項に規定する機械及び装置を取得し、又は製作してこれをその事業の用に供した場合には、当該機械及び装置については、なお従前の例による。
suppl-3601-7/art-8/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-8/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-6
If an individual prescribed in Article 12-2, paragraph (2) of the Former Act has, before the Effective Date, acquired or manufactured machinery and equipment prescribed in that paragraph and put it to use for the individual's business, the provisions then in force continue to govern that machinery and equipment.
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**第七項** 施行日から附則第一条第二号に掲げる日の前日までの間における新法第十二条の二第一項から第三項までの規定の適用については、同条第一項及び第二項中「第十一条から前条まで」とあるのは「前三条」と、同条第三項中「第十二条の三第一項本文」とあるのは「第十二条の二第一項本文」とする。
suppl-3601-7/art-8/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-8/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-7
With regard to the application of the provisions of Article 12-2, paragraphs (1) through (3) of the New Act during the period from the Effective Date to the day before the date listed in Article 1, item (ii) of the Supplementary Provisions, the phrase "Articles 11 through the preceding Article" in paragraphs (1) and (2) of that Article is deemed to be replaced with "the preceding three Articles", and the phrase "the main clause of Article 12-3, paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with "the main clause of Article 12-2, paragraph (1)".
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**第八項** 新法第十二条の二第二項の規定は、個人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する医療用機器について適用し、個人が施行日前に取得又は製作をした旧法第十二条の二第四項に規定する医療用機器をその事業の用に供した場合については、なお従前の例による。
suppl-3601-7/art-8/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-8/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-8
The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date and puts to use for the individual's business, and with regard to cases where an individual has put to use for the individual's business medical equipment prescribed in Article 12-2, paragraph (4) of the Former Act that the individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第九項** 旧法第十二条の三第一項に規定する中小企業者で施行日前に同項に規定する事業合理化計画に係る同項に規定する承認を受けたものが、同項に規定する期間内に、同項に規定する事業合理化用機械等を取得し、又は製作し、若しくは建設して、これをその事業の用に供した場合には、当該事業合理化用機械等については、同条の規定は、なおその効力を有する。
suppl-3601-7/art-8/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-8/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-9
If a small and medium sized enterprise prescribed in Article 12-3, paragraph (1) of the Former Act that obtained, before the Effective Date, the approval prescribed in that paragraph for a business rationalization plan prescribed in that paragraph acquires, or manufactures or constructs, machinery, etc. for business rationalization prescribed in that paragraph within the period prescribed in that paragraph and puts it to use for its business, the provisions of that Article remain in force with respect to that machinery, etc. for business rationalization.
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**第十項** 前項の規定の適用がある場合における新法第十条から第十条の三まで、第十三条から第十六条まで、第二十八条の三、第三十三条の六及び第三十七条の三（新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、新法第十条第四項第二号中「又は第十六条」とあるのは「、第十六条又は租税特別措置法及び所得税法の一部を改正する法律（昭和六十年法律第七号。以下「昭和六十年改正法」という。）附則第八条第九項の規定によりなおその効力を有するものとされる昭和六十年改正法第一条の規定による改正前の租税特別措置法第十二条の三（以下この章において「昭和六十年旧法第十二条の三」という。）」と、新法第十条の二第一項及び第三項並びに第十条の三第一項及び第三項中「又は第十六条」とあるのは「、第十六条又は昭和六十年旧法第十二条の三」と、新法第十三条第一項中「又は第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで又は昭和六十年旧法第十二条の三」と、新法第十三条の二第一項中「又は次条から第十六条まで」とあるのは「、次条から第十六条まで又は昭和六十年旧法第十二条の三」と、新法第十四条第一項中「当該貸家住宅の償却費」とあるのは「当該貸家住宅（その年分の不動産所得の金額の計算上必要経費に算入する償却費の額の計算に関し昭和六十年旧法第十二条の三の規定の適用を受けるものを除く。）の償却費」と、新法第十四条第二項中「第十七条」とあるのは「第十七条若しくは昭和六十年旧法第十二条の三」と、新法第十五条第一項中「又は第十二条の二」とあるのは「、第十二条の二又は昭和六十年旧法第十二条の三」と、新法第十六条第一項中「第十二条の三まで」とあるのは「第十二条の三まで又は昭和六十年旧法第十二条の三」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「及び第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで及び昭和六十年旧法第十二条の三」とする。
suppl-3601-7/art-8/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-8/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-10
With regard to the application of the provisions of Articles 10 through 10-3, Articles 13 through 16, Article 28-3, Article 33-6 and Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (4), item (ii) of the New Act is deemed to be replaced with ", Article 16 or Article 12-3 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985; hereinafter referred to as the "1985 Amendment Act"), which remains in force pursuant to the provisions of Article 8, paragraph (9) of the Supplementary Provisions of the 1985 Amendment Act (hereinafter referred to as "Article 12-3 of the 1985 Former Act" in this Chapter)"; the phrase "or Article 16" in Article 10-2, paragraphs (1) and (3) and Article 10-3, paragraphs (1) and (3) of the New Act is deemed to be replaced with ", Article 16 or Article 12-3 of the 1985 Former Act"; the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the New Act is deemed to be replaced with ", Articles 14 through 16 or Article 12-3 of the 1985 Former Act"; the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the New Act is deemed to be replaced with ", the following Article through Article 16 or Article 12-3 of the 1985 Former Act"; the phrase "the depreciation allowance for that rental housing" in Article 14, paragraph (1) of the New Act is deemed to be replaced with "the depreciation allowance for that rental housing (excluding rental housing for which the provisions of Article 12-3 of the 1985 Former Act are applied with regard to the calculation of the amount of the depreciation allowance to be included in necessary expenses in calculating the amount of real estate income for that year)"; the phrase "Article 17" in Article 14, paragraph (2) of the New Act is deemed to be replaced with "Article 17 or Article 12-3 of the 1985 Former Act"; the phrase "or Article 12-2" in Article 15, paragraph (1) of the New Act is deemed to be replaced with ", Article 12-2 or Article 12-3 of the 1985 Former Act"; the phrase "through Article 12-3" in Article 16, paragraph (1) of the New Act is deemed to be replaced with "through Article 12-3 or Article 12-3 of the 1985 Former Act"; and the phrase "and Articles 14 through 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act is deemed to be replaced with ", Articles 14 through 16 and Article 12-3 of the 1985 Former Act".
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**第十一項** 第九項の規定の適用がある場合における新法第十二条の三第一項及び第二項の規定の適用については、これらの規定中「又は第三十七条第一項」とあるのは「、第三十七条第一項」と、「場合を含む。）」とあるのは「場合を含む。）又は昭和六十年旧法第十二条の三」とする。
suppl-3601-7/art-8/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-8/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-11
With regard to the application of the provisions of Article 12-3, paragraphs (1) and (2) of the New Act in the case where the provisions of paragraph (9) apply, the phrase "or Article 37, paragraph (1)" in those provisions is deemed to be replaced with ", Article 37, paragraph (1)", and the phrase "including the cases …)" is deemed to be replaced with "including the cases …) or Article 12-3 of the 1985 Former Act".
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**第十二項** 新法第十三条第一項の規定は、個人が施行日以後に取得等をする同項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具について適用し、個人が施行日前に取得等をした旧法第十三条第一項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具については、なお従前の例による。
suppl-3601-7/art-8/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-8/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-12
The provisions of Article 13, paragraph (1) of the New Act apply to machinery and equipment, buildings for factory use and their associated facilities, and vehicles and transport equipment prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and with regard to machinery and equipment, buildings for factory use and their associated facilities, and vehicles and transport equipment prescribed in Article 13, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第十三項** 新法第十三条の二の規定は、施行日以後に同条第一項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につき承認を受けるこれらの規定の商工組合等又は特定組合の構成員の有するこれらの規定に掲げる減価償却資産について適用し、施行日前に旧法第十三条の二第一項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につき承認を受けたこれらの規定の商工組合等又は特定組合の構成員の有するこれらの規定に掲げる減価償却資産については、なお従前の例による。
suppl-3601-7/art-8/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-8/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-13
The provisions of Article 13-2 of the New Act apply to depreciable assets listed in paragraph (1), item (i) or (ii) of that Article that are held by a member of a commercial and industrial association, etc. or a specified association referred to in those provisions that obtains, on or after the Effective Date, approval for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions, and with regard to depreciable assets listed in Article 13-2, paragraph (1), item (i) or (ii) of the Former Act that are held by a member of a commercial and industrial association, etc. or a specified association referred to in those provisions that obtained, before the Effective Date, approval for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions, the provisions then in force continue to govern.
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**第十四項** 新法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅については、なお従前の例による。
suppl-3601-7/art-8/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-8/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-14
The provisions of Article 14, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第十五項** 個人が施行日前に取得又は新築をした旧法第十四条第二項に規定する施設建築物については、なお従前の例による。
suppl-3601-7/art-8/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-8/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-15
With regard to facility buildings prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第十六項** 個人が、旧法第十八条第一項第四号に規定する振興計画につき施行日前に同号の承認を受けた同号に規定する産地組合に対し支出する同号に掲げる負担金については、同条の規定は、なおその効力を有する。この場合において、同項中「昭和六十年三月三十一日」とあるのは、「産地中小企業対策臨時措置法（昭和五十四年法律第五十三号）が効力を失う日の前日」とする。
suppl-3601-7/art-8/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-8/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-16
With regard to contributions listed in Article 18, paragraph (1), item (iv) of the Former Act that an individual pays to a production area association prescribed in that item that obtained the approval referred to in that item before the Effective Date for a promotion plan prescribed in that item, the provisions of that Article remain in force. In this case, the phrase "March 31, 1985" in that paragraph is deemed to be replaced with "the day before the date on which the Act on Temporary Measures for Small and Medium Sized Enterprises in Production Areas (Act No. 53 of 1979) ceases to be effective".
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### 第九条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-3601-7/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-9
**第一項** 個人の昭和五十九年分の事業所得に係る総収入金額のうちに新法第二十条第一項に規定する海外取引による収入金額がある場合における昭和六十年分の所得税に係る同項の規定の適用については、同項中「区分してそれぞれの収入金額に当該各号に掲げる割合を乗じて計算した金額の合計額に、その年において事業を営んでいた期間内の指定期間の月数」とあるのは、「区分し、次項第一号に掲げる取引に係る収入金額にその年において事業を営んでいた期間内のうち昭和六十年一月一日から同年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該事業を営んでいた期間内の月数（以下この項において「その年の月数」という。）で除して計算した金額の千分の十二・二に相当する金額と当該取引に係る収入金額にその年の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれをその年の月数で除して計算した金額の千分の十・四に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれをその年の月数で除して計算した金額の千分の十六・六に相当する金額と当該取引に係る収入金額にその年の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれをその年の月数で除して計算した金額の千分の十四・一に相当する金額との合計額を加算した金額に、その年の月数」とする。
suppl-3601-7/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-9/par-1
With regard to the application of the provisions of Article 20, paragraph (1) of the New Act concerning income tax for 1985 in the case where an individual's gross revenue pertaining to business income for 1984 includes revenue from overseas transactions prescribed in that paragraph, the phrase "classified, the total of the amounts calculated by multiplying the respective revenues by the ratios listed in the respective items, by the number of months in the designated period within the period during which the individual engaged in business in that year" in that paragraph is deemed to be replaced with "classified, the amount obtained by adding the total of the amount equivalent to 12.2/1,000 of the amount calculated by multiplying the revenue pertaining to the transactions listed in item (i) of the following paragraph by the number of months in the period from January 1, 1985 to March 31 of that year within the period during which the individual engaged in business in that year (referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the product by the number of months in the period during which the individual engaged in that business (referred to as the "number of months in that year" in this paragraph) and the amount equivalent to 10.4/1,000 of the amount calculated by multiplying the revenue pertaining to those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that year and dividing the product by the number of months in that year, to the total of the amount equivalent to 16.6/1,000 of the amount calculated by multiplying the revenue pertaining to the transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the product by the number of months in that year and the amount equivalent to 14.1/1,000 of the amount calculated by multiplying the revenue pertaining to those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that year and dividing the product by the number of months in that year, by the number of months in that year".
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**第二項** 旧法第二十条の五第一項に規定する国際科学技術博覧会出展準備金を有する個人の昭和六十一年以前の各年分の事業所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同条第四項中「個人が」とあるのは、「個人が、昭和六十年十二月三十一日までに」とする。
suppl-3601-7/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-9/par-2
With regard to the calculation of the amount of business income for each year up to and including 1986 of an individual who holds the reserve for exhibiting at the International Science and Technology Exposition prescribed in Article 20-5, paragraph (1) of the Former Act, the provisions of that Article remain in force. In this case, the phrase "an individual" in paragraph (4) of that Article is deemed to be replaced with "an individual, by December 31, 1985,".
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### 第十条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-3601-7/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-10
**第一項** 新法第三十四条の二第二項第三号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行つた旧法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-3601-7/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-10/par-1
The provisions of Article 34-2, paragraph (2), item (iii) of the New Act apply to the transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and with regard to the transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act that an individual made before the Effective Date, the provisions then in force continue to govern.
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### 第十一条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
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suppl-3601-7/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-11
**第一項** 新法第四十条の四第一項、第三項及び第六項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用し、旧法第四十条の四第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
suppl-3601-7/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-11/par-1
The provisions of Article 40-4, paragraphs (1), (3) and (6) of the New Act apply to the amount of applicable retained income for business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article ending on or after the Effective Date and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and with regard to the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, the provisions then in force continue to govern.
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**第二項** 新法第四十条の四第三項に規定する特定外国子会社等の施行日以後に終了する事業年度において、旧法第四十条の四第三項ただし書に規定する他の特定外国子会社等から施行日前に受けた同項ただし書に規定する利益の配当又は剰余金の分配の額がある場合（当該他の特定外国子会社等の施行日前に終了した事業年度に係る利益の配当又は剰余金の分配の額で施行日以後に受けたものがある場合を含む。）における当該特定外国子会社等の当該事業年度に係る新法第四十条の四第一項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、旧法第四十条の四第三項ただし書の規定は、なおその効力を有する。
suppl-3601-7/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-11/par-2
In the case where, in a business year ending on or after the Effective Date of a specified foreign subsidiary, etc. prescribed in Article 40-4, paragraph (3) of the New Act, there is an amount of dividends of profit or distributions of surplus prescribed in the proviso to Article 40-4, paragraph (3) of the Former Act that the specified foreign subsidiary, etc. received before the Effective Date from another specified foreign subsidiary, etc. prescribed in that proviso (including the case where there is an amount of dividends of profit or distributions of surplus pertaining to a business year of that other specified foreign subsidiary, etc. that ended before the Effective Date which was received on or after the Effective Date), the provisions of the proviso to Article 40-4, paragraph (3) of the Former Act remain in force with respect to the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the New Act for that business year of that specified foreign subsidiary, etc. and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
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**第三項** 新法第四十条の四第四項の規定は、同項に規定する外国関係会社の施行日以後に終了する事業年度について適用し、当該外国関係会社の施行日前に終了した事業年度については、なお従前の例による。
suppl-3601-7/art-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-11/par-3
The provisions of Article 40-4, paragraph (4) of the New Act apply to business years of a foreign affiliated company prescribed in that paragraph ending on or after the Effective Date, and with regard to business years of that foreign affiliated company that ended before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新法第四十条の五の規定は、同条第一項に規定する特定外国子会社等又は外国関係会社につき施行日以後に生じる同項各号に掲げる事実（同項第一号に掲げる事実にあつては、当該特定外国子会社等の施行日以後に終了する事業年度に係る当該事実に限る。）について適用し、旧法第四十条の五第一項に規定する特定外国子会社等につき施行日前に生じた同項各号に掲げる事実（同項第一号に掲げる事実にあつては、当該特定外国子会社等の施行日前に終了した事業年度に係る当該事実で施行日以後に生じる当該事実を含む。）については、なお従前の例による。
suppl-3601-7/art-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-11/par-4
The provisions of Article 40-5 of the New Act apply to facts listed in the items of paragraph (1) of that Article that arise on or after the Effective Date with regard to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph (with regard to the facts listed in item (i) of that paragraph, limited to those facts pertaining to business years of that specified foreign subsidiary, etc. ending on or after the Effective Date), and with regard to facts listed in the items of Article 40-5, paragraph (1) of the Former Act that arose before the Effective Date with regard to a specified foreign subsidiary, etc. prescribed in that paragraph (with regard to the facts listed in item (i) of that paragraph, including those facts pertaining to business years of that specified foreign subsidiary, etc. that ended before the Effective Date which arise on or after the Effective Date), the provisions then in force continue to govern.
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### 第十二条（農業生産法人に現物出資した場合の納期限の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Due Dates for Payment, etc. Where Capital Contributions in Kind Are Made to Agricultural Production Corporations
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suppl-3601-7/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-12
**第一項** 個人が、昭和六十年十二月三十一日以前に旧法第四十一条の九第一項に規定する農地等を農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条の規定による改正前の農地法（昭和二十七年法律第二百二十九号）第二条第三項に規定する農業生産法人（次項において「旧農業生産法人」という。）に出資した場合における旧法第四十一条の九第一項の規定による納期限の延長については、同条の規定は、なおその効力を有する。この場合において、同条の見出し中「農業生産法人」とあるのは「旧農業生産法人」と、同項中「同法第二条第七項」とあるのは「農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条の規定による改正前の農地法第二条第三項」と、「以下この条及び次条において「農業生産法人」」とあるのは「次項第三号及び次条第一項第一号において「旧農業生産法人」」と、「が当該農業生産法人」とあるのは「が当該出資を受けている農地法第二条第三項に規定する農地所有適格法人（以下この項及び第八項において「農地所有適格法人」という。）」と、同項第一号から第三号までの規定中「農業生産法人」とあるのは「農地所有適格法人」と、同条第二項第三号中「農業生産法人」とあるのは「旧農業生産法人」と、同条第三項中「大蔵省令」とあるのは「財務省令」と、同条第八項中「農業生産法人」とあるのは「農地所有適格法人」とする。
suppl-3601-7/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-12/par-1
With regard to the extension of the due date for payment under the provisions of Article 41-9, paragraph (1) of the Former Act in the case where an individual made, on or before December 31, 1985, a capital contribution of farmland, etc. prescribed in Article 41-9, paragraph (1) of the Former Act to an agricultural production corporation prescribed in Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952) prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) (referred to as a "former agricultural production corporation" in the following paragraph), the provisions of that Article remain in force. In this case, the phrase "agricultural production corporation" in the caption of that Article is deemed to be replaced with "former agricultural production corporation"; in that paragraph, the phrase "Article 2, paragraph (7) of that Act" is deemed to be replaced with "Article 2, paragraph (3) of the Cropland Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015)", the phrase "referred to as an "agricultural production corporation" in this Article and the following Article" is deemed to be replaced with "referred to as a "former agricultural production corporation" in item (iii) of the following paragraph and paragraph (1), item (i) of the following Article", and the phrase "that agricultural production corporation" is deemed to be replaced with "the qualified farmland-owning corporation prescribed in Article 2, paragraph (3) of the Cropland Act that has received that capital contribution (referred to as a "qualified farmland-owning corporation" in this paragraph and paragraph (8))"; the phrase "agricultural production corporation" in items (i) through (iii) of that paragraph is deemed to be replaced with "qualified farmland-owning corporation"; the phrase "agricultural production corporation" in paragraph (2), item (iii) of that Article is deemed to be replaced with "former agricultural production corporation"; the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in paragraph (3) of that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name); and the phrase "agricultural production corporation" in paragraph (8) of that Article is deemed to be replaced with "qualified farmland-owning corporation".
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**第二項** 前項の規定によりなおその効力を有するものとされる旧法第四十一条の九第一項の規定の適用を受けていた個人又は昭和六十年十二月三十一日までに同項に規定する農地等を旧農業生産法人に出資した個人（施行日前に当該出資をした日の属する年分の所得税法第百二十条第一項の規定による申告書を提出した者を除く。）が死亡した場合においては、旧法第四十一条の十の規定は、なおその効力を有する。この場合において、同条の見出し及び同条第一項第一号中「農業生産法人」とあるのは「旧農業生産法人」と、同条第二項中「の額が五十万円以下」とあるのは「につき、その額が百万円以下である場合又はその延納の期間が三月以下」と、同条第七項中「割合」とあるのは「割合（各年の所得税法等の一部を改正する法律（令和二年法律第八号）第十五条の規定による改正後の租税特別措置法第九十三条第二項に規定する利子税特例基準割合が年七・三パーセントの割合に満たない場合には、その年中においては、当該利子税特例基準割合）」とする。
suppl-3601-7/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-12/par-2
If an individual who received the application of the provisions of Article 41-9, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, or an individual who made a capital contribution of farmland, etc. prescribed in that paragraph to a former agricultural production corporation by December 31, 1985 (excluding a person who, before the Effective Date, filed a return under the provisions of Article 120, paragraph (1) of the Income Tax Act for the year that includes the day on which that capital contribution was made) dies, the provisions of Article 41-10 of the Former Act remain in force. In this case, the phrase "agricultural production corporation" in the caption of that Article and in paragraph (1), item (i) of that Article is deemed to be replaced with "former agricultural production corporation"; the phrase "the amount of which is 500,000 yen or less" in paragraph (2) of that Article is deemed to be replaced with "where its amount is 1,000,000 yen or less or where the period of that deferred payment is three months or less"; and the phrase "rate" in paragraph (7) of that Article is deemed to be replaced with "rate (or, if the special base rate for interest tax prescribed in Article 93, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) for each year is less than 7.3 percent per annum, that special base rate for interest tax during that year)".
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### 第十三条（法人税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3601-7/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-13
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3601-7/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-13/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) beginning on or after the Effective Date, and with regard to corporation tax for business years of a corporation that began before the Effective Date, the provisions then in force continue to govern.
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### 第十四条（法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates
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suppl-3601-7/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-14
**第一項** 新法第四十二条の規定は、同条第一項の表の第三号から第五号までの第一欄に掲げる法人の施行日以後に終了する事業年度の所得に対する法人税及び施行日以後の解散又は合併による清算所得に対する法人税（同表の第四号の第一欄に掲げる法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、これらの法人の施行日前に終了した事業年度の所得に対する法人税及び施行日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
suppl-3601-7/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-14/par-1
The provisions of Article 42 of the New Act apply to corporation tax on income for business years ending on or after the Effective Date of a corporation listed in the first column of items (iii) through (v) of the table in paragraph (1) of that Article and to corporation tax on liquidation income resulting from dissolution or merger on or after the Effective Date (including corporation tax on income for business years during liquidation of a corporation listed in the first column of item (iv) of that table and corporation tax to be paid upon a partial distribution of residual assets; the same applies in this Article), and with regard to corporation tax on income for business years of those corporations that ended before the Effective Date and corporation tax on liquidation income resulting from dissolution or merger before the Effective Date, the provisions then in force continue to govern.
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### 第十五条（配当等に充てた所得に対する法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Income Appropriated for Dividends, etc.
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suppl-3601-7/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-15
**第一項** 新法第四十二条の二第一項の規定は、同項第二号に規定する協同組合等の施行日以後に終了する事業年度の所得に対する法人税について適用し、当該協同組合等の施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。
suppl-3601-7/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-15/par-1
The provisions of Article 42-2, paragraph (1) of the New Act apply to corporation tax on income for business years ending on or after the Effective Date of a cooperative, etc. prescribed in item (ii) of that paragraph, and with regard to corporation tax on income for business years of that cooperative, etc. that ended before the Effective Date, the provisions then in force continue to govern.
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### 第十六条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Corporations
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suppl-3601-7/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-16
**第一項** 新法第四十三条第一項の表の第一号及び第二号の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供するこれらの規定に掲げる機械その他の減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号又は第二号に掲げる機械その他の減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3601-7/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-16/par-1
The provisions of items (i) and (ii) of the table in Article 43, paragraph (1) of the New Act apply to machinery and other depreciable assets listed in those provisions that a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in this Article) of on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business machinery and other depreciable assets listed in item (i) or (ii) of the table in Article 43, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第四十三条第一項の表の第三号の規定は、施行日以後に工業用水法第三条第一項に規定する指定地域となつた地域内に存する同号に規定する井戸に代えて事業の用に供される同号に掲げる機械その他の設備について適用し、施行日前に当該指定地域となつた地域内に存する旧法第四十三条第一項の表の第三号に規定する井戸に代えて事業の用に供される同号に掲げる機械その他の設備については、なお従前の例による。
suppl-3601-7/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-16/par-2
The provisions of item (iii) of the table in Article 43, paragraph (1) of the New Act apply to machinery and other equipment listed in that item that is put to use for business in place of a well prescribed in that item located in an area that has become a designated area prescribed in Article 3, paragraph (1) of the Industrial Water Act on or after the Effective Date, and with regard to machinery and other equipment listed in item (iii) of the table in Article 43, paragraph (1) of the Former Act that is put to use for business in place of a well prescribed in that item located in an area that became such a designated area before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第四十三条第一項の表の第四号、第七号及び第八号の規定は、法人が施行日以後に取得等をしてその事業の用に供するこれらの規定に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第四号、第七号又は第八号に掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3601-7/art-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-16/par-3
The provisions of items (iv), (vii) and (viii) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business depreciable assets listed in item (iv), (vii) or (viii) of the table in Article 43, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新法第四十四条第一項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する地震防災応急対策用資産について適用し、法人が施行日前に取得等をした旧法第四十四条第一項に規定する地震防災応急対策用資産をその事業の用に供した場合については、なお従前の例による。
suppl-3601-7/art-16/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-16/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-16/par-4
The provisions of Article 44, paragraph (1) of the New Act apply to assets for emergency earthquake disaster countermeasures prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business assets for emergency earthquake disaster countermeasures prescribed in Article 44, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新法第四十五条第一項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3601-7/art-16/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-16/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-16/par-5
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第六項** 旧法第四十五条の二第三項に規定する法人が、施行日前に、同項に規定する機械及び装置を取得し、又は製作して、これをその事業の用に供した場合には、当該機械及び装置については、なお従前の例による。
suppl-3601-7/art-16/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-16/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-16/par-6
If a corporation prescribed in Article 45-2, paragraph (3) of the Former Act has, before the Effective Date, acquired or manufactured machinery and equipment prescribed in that paragraph and put it to use for its business, the provisions then in force continue to govern that machinery and equipment.
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**第七項** 新法第四十五条の二第二項の規定は、法人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する医療用機器について適用し、法人が施行日前に取得又は製作をした旧法第四十五条の二第五項に規定する医療用機器をその事業の用に供した場合については、なお従前の例による。
suppl-3601-7/art-16/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-16/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-16/par-7
The provisions of Article 45-2, paragraph (2) of the New Act apply to medical equipment prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business medical equipment prescribed in Article 45-2, paragraph (5) of the Former Act that it acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第八項** 旧法第四十五条の三第一項に規定する中小企業者で施行日前に同項に規定する事業合理化計画に係る同項に規定する承認を受けたものが、同項に規定する期間内に、同項に規定する事業合理化用機械等を取得し、又は製作し、若しくは建設して、これをその事業の用に供した場合には、当該事業合理化用機械等については、同条の規定は、なおその効力を有する。
suppl-3601-7/art-16/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-16/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-16/par-8
If a small and medium sized enterprise prescribed in Article 45-3, paragraph (1) of the Former Act that obtained, before the Effective Date, the approval prescribed in that paragraph for a business rationalization plan prescribed in that paragraph acquires, or manufactures or constructs, machinery, etc. for business rationalization prescribed in that paragraph within the period prescribed in that paragraph and puts it to use for its business, the provisions of that Article remain in force with respect to that machinery, etc. for business rationalization.
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**第九項** 前項の規定の適用がある場合における新法第四十二条の四から第四十二条の六まで、第四十六条から第四十九条まで、第五十一条、第五十二条の二、第五十二条の三、第六十四条（新法第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七（新法第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四の規定の適用については、新法第四十二条の四第四項第二号中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和六十年改正法附則第十六条第八項の規定によりなおその効力を有するものとされる昭和六十年改正法第一条の規定による改正前の租税特別措置法第四十五条の三（以下この章において「昭和六十年旧法第四十五条の三」という。）」と、新法第四十二条の五第一項及び第二項並びに第四十二条の六第一項及び第二項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和六十年旧法第四十五条の三」と、新法第四十六条第一項及び第四十六条の二第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和六十年旧法第四十五条の三」と、新法第四十七条第一項中「各事業年度の当該貸家住宅」とあるのは「各事業年度の当該貸家住宅（当該事業年度における償却額の計算に関し昭和六十年旧法第四十五条の三又は同条に係る第五十二条の三第一項の規定の適用を受けるものを除く。）」と、新法第四十七条第二項中「若しくは前項」とあるのは「、前項若しくは昭和六十年旧法第四十五条の三」と、新法第四十八条第一項中「第四十四条の二まで」とあるのは「第四十四条の二まで若しくは昭和六十年旧法第四十五条の三」と、新法第四十九条第一項中「第四十五条まで」とあるのは「第四十五条まで若しくは昭和六十年旧法第四十五条の三」と、新法第五十一条第二項中「若しくは第四十七条から第四十九条まで」とあるのは「、第四十七条から第四十九条まで若しくは昭和六十年旧法第四十五条の三」と、新法第五十二条の二及び第五十二条の三第一項中「又は第五十一条」とあるのは「、第五十一条又は昭和六十年旧法第四十五条の三」と、新法第六十四条第六項、第六十五条の七第七項及び第六十七条の四第六項中「及び第四十七条から第五十一条まで」とあるのは「、第四十七条から第五十一条まで及び昭和六十年旧法第四十五条の三」とする。
suppl-3601-7/art-16/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-16/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-16/par-9
With regard to the application of the provisions of Articles 42-4 through 42-6, Articles 46 through 49, Article 51, Article 52-2, Article 52-3, Article 64 (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the New Act), Article 65-7 (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the New Act) and Article 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 51" in Article 42-4, paragraph (4), item (ii) of the New Act is deemed to be replaced with ", Article 51 or Article 45-3 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the 1985 Amendment Act, which remains in force pursuant to the provisions of Article 16, paragraph (8) of the Supplementary Provisions of the 1985 Amendment Act (hereinafter referred to as "Article 45-3 of the 1985 Former Act" in this Chapter)"; the phrase "or Article 51" in Article 42-5, paragraphs (1) and (2) and Article 42-6, paragraphs (1) and (2) of the New Act is deemed to be replaced with ", Article 51 or Article 45-3 of the 1985 Former Act"; the phrase "or Article 51" in Article 46, paragraph (1) and Article 46-2, paragraph (1) of the New Act is deemed to be replaced with ", Article 51 or Article 45-3 of the 1985 Former Act"; the phrase "that rental housing for each business year" in Article 47, paragraph (1) of the New Act is deemed to be replaced with "that rental housing for each business year (excluding rental housing for which the provisions of Article 45-3 of the 1985 Former Act, or of Article 52-3, paragraph (1) as it relates to that Article, are applied with regard to the calculation of the amount of depreciation for that business year)"; the phrase "or the preceding paragraph" in Article 47, paragraph (2) of the New Act is deemed to be replaced with ", the preceding paragraph or Article 45-3 of the 1985 Former Act"; the phrase "through Article 44-2" in Article 48, paragraph (1) of the New Act is deemed to be replaced with "through Article 44-2 or Article 45-3 of the 1985 Former Act"; the phrase "through Article 45" in Article 49, paragraph (1) of the New Act is deemed to be replaced with "through Article 45 or Article 45-3 of the 1985 Former Act"; the phrase "or Articles 47 through 49" in Article 51, paragraph (2) of the New Act is deemed to be replaced with ", Articles 47 through 49 or Article 45-3 of the 1985 Former Act"; the phrase "or Article 51" in Article 52-2 and Article 52-3, paragraph (1) of the New Act is deemed to be replaced with ", Article 51 or Article 45-3 of the 1985 Former Act"; and the phrase "and Articles 47 through 51" in Article 64, paragraph (6), Article 65-7, paragraph (7) and Article 67-4, paragraph (6) of the New Act is deemed to be replaced with ", Articles 47 through 51 and Article 45-3 of the 1985 Former Act".
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**第十項** 第八項の規定の適用がある場合における新法第四十五条の三第一項及び第二項の規定の適用については、同条第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和六十年旧法第四十五条の三」と、同条第二項中「若しくは前項」とあるのは「、前項若しくは昭和六十年旧法第四十五条の三」とする。
suppl-3601-7/art-16/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-16/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-16/par-10
With regard to the application of the provisions of Article 45-3, paragraphs (1) and (2) of the New Act in the case where the provisions of paragraph (8) apply, the phrase "or Article 51" in paragraph (1) of that Article is deemed to be replaced with ", Article 51 or Article 45-3 of the 1985 Former Act", and the phrase "or the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with ", the preceding paragraph or Article 45-3 of the 1985 Former Act".
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**第十一項** 新法第四十六条の規定は、施行日以後に同条第一項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につき承認を受けるこれらの規定の商工組合等又は特定組合の構成員の有するこれらの規定に掲げる減価償却資産について適用し、施行日前に旧法第四十五条の四第一項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につき承認を受けたこれらの規定の商工組合等又は特定組合の構成員の有するこれらの規定に掲げる減価償却資産については、なお従前の例による。
suppl-3601-7/art-16/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-16/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-16/par-11
The provisions of Article 46 of the New Act apply to depreciable assets listed in paragraph (1), item (i) or (ii) of that Article that are held by a member of a commercial and industrial association, etc. or a specified association referred to in those provisions that obtains, on or after the Effective Date, approval for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions, and with regard to depreciable assets listed in Article 45-4, paragraph (1), item (i) or (ii) of the Former Act that are held by a member of a commercial and industrial association, etc. or a specified association referred to in those provisions that obtained, before the Effective Date, approval for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions, the provisions then in force continue to govern.
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**第十二項** 新法第四十六条の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具について適用し、法人が施行日前に取得等をした旧法第四十六条第一項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具については、なお従前の例による。
suppl-3601-7/art-16/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-16/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-16/par-12
The provisions of Article 46-2, paragraph (1) of the New Act apply to machinery and equipment, buildings for factory use and their associated facilities, and vehicles and transport equipment prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to machinery and equipment, buildings for factory use and their associated facilities, and vehicles and transport equipment prescribed in Article 46, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第十三項** 新法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅については、なお従前の例による。
suppl-3601-7/art-16/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-16/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-16/par-13
The provisions of Article 47, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第十四項** 法人が施行日前に取得又は新築をした旧法第四十七条第二項に規定する施設建築物については、なお従前の例による。
suppl-3601-7/art-16/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-16/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-16/par-14
With regard to facility buildings prescribed in Article 47, paragraph (2) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十五項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項の表の第一号に掲げる石油ガス貯蔵施設について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項の表の第一号に掲げる石油ガス貯蔵施設については、なお従前の例による。
suppl-3601-7/art-16/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-16/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-16/par-15
The provisions of Article 48, paragraph (1) of the New Act apply to petroleum gas storage facilities listed in item (i) of the table in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to petroleum gas storage facilities listed in item (i) of the table in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十六項** 法人が、旧法第五十二条第一項第四号に規定する振興計画につき施行日前に同号の承認を受けた同号に規定する産地組合に対し支出する同号に掲げる負担金については、同条の規定は、なおその効力を有する。この場合において、同項中「昭和六十年三月三十一日」とあるのは、「産地中小企業対策臨時措置法が効力を失う日の前日」とする。
suppl-3601-7/art-16/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-16/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-16/par-16
With regard to contributions listed in Article 52, paragraph (1), item (iv) of the Former Act that a corporation pays to a production area association prescribed in that item that obtained the approval referred to in that item before the Effective Date for a promotion plan prescribed in that item, the provisions of that Article remain in force. In this case, the phrase "March 31, 1985" in that paragraph is deemed to be replaced with "the day before the date on which the Act on Temporary Measures for Small and Medium Sized Enterprises in Production Areas ceases to be effective".
machine translation, not official
### 第十七条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
caption: machine translation, not official
suppl-3601-7/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-17
**第一項** 新法第五十四条の規定は、法人の施行日以後に終了する事業年度において積み立てられる中小企業等海外市場開拓準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた中小企業等海外市場開拓準備金の金額については、なお従前の例による。この場合において、同条第一項に規定する法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条の規定の適用については、同項中「除して計算した金額」とあるのは、「除して計算した金額（昭和六十年改正法の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から昭和六十年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の五・六（当該事業年度終了の時において資本の金額若しくは出資金額が一億円以下である法人又は資本若しくは出資を有しない法人（以下この項において「中小法人」という。）については、千分の十二・二）に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の四・二（中小法人については、千分の十・四）に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の七・七（中小法人については、千分の十六・六）に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の五・八（中小法人については、千分の十四・一）に相当する金額との合計額を加算した金額）」とする。
suppl-3601-7/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-17/par-1
The provisions of Article 54 of the New Act apply to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. accumulated in business years of a corporation ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. accumulated in business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article for a business year of a corporation prescribed in paragraph (1) of that Article that began before the Effective Date and ends on or after the Effective Date, the phrase "amount calculated by dividing" in that paragraph is deemed to be replaced with "amount calculated by dividing (for a business year that began before the Effective Date of the 1985 Amendment Act and ends on or after that date, the amount obtained by adding, to the total of the amount equivalent to 5.6/1,000 (or 12.2/1,000 for a corporation whose amount of capital or amount of contributions is 100 million yen or less at the end of that business year, or a corporation that has no capital or contributions (referred to as a "small or medium-sized corporation" in this paragraph)) of the amount calculated by multiplying the revenue pertaining to the transactions listed in item (i) of the following paragraph by the number of months in the period from the first day of that business year to March 31, 1985 (referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the product by the number of months in that base year and the amount equivalent to 4.2/1,000 (or 10.4/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue pertaining to those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year, the total of the amount equivalent to 7.7/1,000 (or 16.6/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue pertaining to the transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the product by the number of months in that base year and the amount equivalent to 5.8/1,000 (or 14.1/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue pertaining to those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year)".
machine translation, not official
**第二項** 旧法第五十六条の十第一項に規定する法人が施行日以後最初に開始する事業年度（当該事業年度が解散（合併による解散を除く。）の日を含む事業年度である場合を除く。以下第七項までにおいて「改正事業年度」という。）において改正事業年度の直前の事業年度終了の日における同条第二項に規定する株式売買損失準備金の金額（当該直前の事業年度において同項又は同条第三項の規定により益金の額に算入された金額を控除し、当該直前の事業年度において同条第一項の規定により損金の額に算入された金額を加算した金額とする。）を有する場合においては、当該株式売買損失準備金の金額のうち、改正事業年度から改正事業年度開始の日以後十年を経過した日の前日を含む事業年度までの各事業年度において当該株式売買損失準備金の金額に当該各事業年度の月数を乗じてこれを百二十で除して計算した金額（当該金額が当該各事業年度終了の日における株式売買損失準備金残額（当該株式売買損失準備金の金額から同日までに次項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は同日前に終了した事業年度においてこの項の規定により益金の額に算入された金額を控除した金額をいう。以下第七項までにおいて同じ。）を超える場合には、当該株式売買損失準備金残額）に相当する金額を当該各事業年度の所得の金額の計算上、益金の額に算入する。
suppl-3601-7/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-17/par-2
If a corporation prescribed in Article 56-10, paragraph (1) of the Former Act holds, in the first business year beginning on or after the Effective Date (excluding the case where that business year is a business year that includes the day of dissolution (excluding dissolution due to a merger); hereinafter referred to as the "business year of the amendment" through paragraph (7)), the amount of the reserve for losses on share trading prescribed in paragraph (2) of that Article as of the end of the business year immediately preceding the business year of the amendment (meaning the amount obtained by deducting the amount included in gross profit pursuant to the provisions of that paragraph or paragraph (3) of that Article in that immediately preceding business year and adding the amount included in deductible expenses pursuant to the provisions of paragraph (1) of that Article in that immediately preceding business year), an amount equivalent to the amount calculated, for each business year from the business year of the amendment to the business year that includes the day before the day on which 10 years have elapsed from the first day of the business year of the amendment, by multiplying that amount of the reserve for losses on share trading by the number of months in each such business year and dividing the product by 120 (or, if that amount exceeds the remaining balance of the reserve for losses on share trading as of the end of each such business year (meaning the amount obtained by deducting, from that amount of the reserve for losses on share trading, the amount that has been, or is to be, included in gross profit pursuant to the provisions of the following paragraph by that day, or the amount included in gross profit pursuant to the provisions of this paragraph in business years that ended before that day; the same applies hereinafter through paragraph (7)), that remaining balance of the reserve for losses on share trading), out of that amount of the reserve for losses on share trading, is included in gross profit in calculating the amount of income for each such business year.
machine translation, not official
**第三項** 前項の規定の適用を受けている法人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に掲げる金額に相当する金額は、その該当することとなつた日を含む事業年度の所得の金額の計算上、益金の額に算入する。
suppl-3601-7/art-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-17/par-3
If a corporation that receives the application of the provisions of the preceding paragraph comes to fall under any of the cases listed in the following items, an amount equivalent to the amount specified in the respective items is included in gross profit in calculating the amount of income for the business year that includes the day on which it comes to fall under that case:
machine translation, not official
**一** 旧法第五十六条の十第一項に規定する証券業を廃止した場合 当該廃止の日における株式売買損失準備金残額
suppl-3601-7/art-17/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-17/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-17/par-3/item-1
where it has discontinued the securities business prescribed in Article 56-10, paragraph (1) of the Former Act: the remaining balance of the reserve for losses on share trading as of the day of that discontinuance;
machine translation, not official
**二** 解散した場合 当該解散の日における株式売買損失準備金残額（合併により解散した場合において合併法人に引き継がれたものを除く。）
suppl-3601-7/art-17/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-17/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-17/par-3/item-2
where it has dissolved: the remaining balance of the reserve for losses on share trading as of the day of that dissolution (excluding the balance taken over by the merging corporation in the case of dissolution due to a merger);
machine translation, not official
**三** 前項、前二号及び次項の場合以外の場合において株式売買損失準備金残額を取り崩した場合 その取り崩した日における株式売買損失準備金残額のうちその取り崩した金額に相当する金額
suppl-3601-7/art-17/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-17/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-17/par-3/item-3
where it has reversed the remaining balance of the reserve for losses on share trading in a case other than the cases referred to in the preceding paragraph, the preceding two items and the following paragraph: out of the remaining balance of the reserve for losses on share trading as of the day of that reversal, an amount equivalent to the amount reversed.
machine translation, not official
**第四項** 第二項の規定の適用を受けている法人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合における株式売買損失準備金残額については、旧法第五十六条の十第五項の規定の例による。この場合において、同項中「第一項の株式売買損失準備金を積み立てている」とあるのは「昭和六十年改正法附則第十七条第二項に規定する株式売買損失準備金残額（以下この項において「株式売買損失準備金残額」という。）を有する」と、「における株式売買損失準備金の金額」とあるのは「における株式売買損失準備金残額」と、「当該株式売買損失準備金の金額」とあるのは「当該株式売買損失準備金残額」と、「前三項及び第七項」とあるのは「昭和六十年改正法附則第十七条第二項、第三項及び第六項」とする。
suppl-3601-7/art-17/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-17/par-4
With regard to the remaining balance of the reserve for losses on share trading in the case where a corporation that receives the application of the provisions of paragraph (2) has had its approval for filing blue returns revoked or has submitted a written notification to the effect that it will discontinue filing returns by blue return, the provisions of Article 56-10, paragraph (5) of the Former Act are to govern. In this case, the phrase "accumulates the reserve for losses on share trading referred to in paragraph (1)" in that paragraph is deemed to be replaced with "has the remaining balance of the reserve for losses on share trading prescribed in Article 17, paragraph (2) of the Supplementary Provisions of the 1985 Amendment Act (referred to as the "remaining balance of the reserve for losses on share trading" in this paragraph)", the phrase "the amount of the reserve for losses on share trading as of" is deemed to be replaced with "the remaining balance of the reserve for losses on share trading as of", the phrase "that amount of the reserve for losses on share trading" is deemed to be replaced with "that remaining balance of the reserve for losses on share trading", and the phrase "the preceding three paragraphs and paragraph (7)" is deemed to be replaced with "Article 17, paragraphs (2), (3) and (6) of the Supplementary Provisions of the 1985 Amendment Act".
machine translation, not official
**第五項** 第二項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-3601-7/art-17/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-17/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-17/par-5
The number of months referred to in paragraph (2) is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
**第六項** 第二項に規定する法人が改正事業年度以後の各事業年度において合併をした場合における株式売買損失準備金残額の処理その他同項及び第三項の規定の適用に関し必要な事項は、政令で定める。
suppl-3601-7/art-17/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-17/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-17/par-6
The treatment of the remaining balance of the reserve for losses on share trading in the case where a corporation prescribed in paragraph (2) carries out a merger in any business year on or after the business year of the amendment, and other necessary matters concerning the application of the provisions of that paragraph and paragraph (3), are specified by Cabinet Order.
machine translation, not official
**第七項** 第二項に規定する法人の改正事業年度以後の各事業年度（株式売買損失準備金残額を有する事業年度に限る。）終了の日において有する株式については、新法第五十三条第一項の規定は、適用しない。
suppl-3601-7/art-17/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-17/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-17/par-7
The provisions of Article 53, paragraph (1) of the New Act do not apply to shares that a corporation prescribed in paragraph (2) holds at the end of each business year on or after the business year of the amendment (limited to business years in which it has the remaining balance of the reserve for losses on share trading).
machine translation, not official
**第八項** 旧法第五十六条の十一第一項に規定する国際科学技術博覧会出展準備金を有する法人の昭和六十一年三月十六日を含む事業年度以前の事業年度の所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同条第四項中「法人が」とあるのは、「法人が、昭和六十年三月十六日を含む事業年度終了の日までに」とする。
suppl-3601-7/art-17/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-17/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-17/par-8
With regard to the calculation of the amount of income for business years up to and including the business year that includes March 16, 1986 of a corporation that holds the reserve for exhibiting at the International Science and Technology Exposition prescribed in Article 56-11, paragraph (1) of the Former Act, the provisions of that Article remain in force. In this case, the phrase "a corporation" in paragraph (4) of that Article is deemed to be replaced with "a corporation, by the end of the business year that includes March 16, 1985,".
machine translation, not official
### 第十八条（特定住宅地造成事業等のために土地等を譲渡した場合の所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income in the Case of Transfer of Land, etc. for Specified Housing Land Development Projects, etc.
caption: machine translation, not official
suppl-3601-7/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-18
**第一項** 新法第六十五条の四第一項第三号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡について適用し、法人が施行日前に行つた旧法第六十五条の四第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-3601-7/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-18/par-1
The provisions of Article 65-4, paragraph (1), item (iii) of the New Act apply to the transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and with regard to the transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act that a corporation made before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十九条（特定の交換分合により土地等を取得した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Acquisition of Land, etc. through Specified Exchange and Consolidation
caption: machine translation, not official
suppl-3601-7/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-19
**第一項** 新法第六十五条の十の規定は、法人が昭和六十年一月一日以後に行う同条第一項各号に規定する交換分合により取得する同項に規定する交換取得資産について適用し、法人が同日前に行つた旧法第六十五条の十第一項に規定する交換分合により取得した同項に規定する交換取得資産については、なお従前の例による。
suppl-3601-7/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-19/par-1
The provisions of Article 65-10 of the New Act apply to assets acquired through exchange prescribed in paragraph (1) of that Article that a corporation acquires through exchange and consolidation prescribed in the items of that paragraph carried out on or after January 1, 1985, and with regard to assets acquired through exchange prescribed in Article 65-10, paragraph (1) of the Former Act that a corporation acquired through exchange and consolidation prescribed in that paragraph carried out before that date, the provisions then in force continue to govern.
machine translation, not official
### 第二十条（現物出資の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Capital Contributions in Kind
caption: machine translation, not official
suppl-3601-7/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-20
**第一項** 旧法第六十六条第一項に規定する事業を営む法人で施行日前に同項に規定する承認を受けたものが、当該承認に係る同項に規定する事業提携計画に基づき固定資産を現物出資した場合における法人税については、なお従前の例による。
suppl-3601-7/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-20/par-1
With regard to corporation tax in the case where a corporation engaged in the business prescribed in Article 66, paragraph (1) of the Former Act that obtained the approval prescribed in that paragraph before the Effective Date made a capital contribution in kind of fixed assets based on the business tie-up plan prescribed in that paragraph pertaining to that approval, the provisions then in force continue to govern.
machine translation, not official
### 第二十一条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations
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suppl-3601-7/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-21
**第一項** 新法第六十六条の六第一項、第三項及び第六項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用し、旧法第六十六条の六第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
suppl-3601-7/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-21/par-1
The provisions of Article 66-6, paragraphs (1), (3) and (6) of the New Act apply to the amount of applicable retained income for business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article ending on or after the Effective Date and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and with regard to the amount of applicable retained income prescribed in Article 66-6, paragraph (1) of the Former Act for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, the provisions then in force continue to govern.
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**第二項** 新法第六十六条の六第三項に規定する特定外国子会社等の施行日以後に終了する事業年度において、旧法第六十六条の六第三項ただし書に規定する他の特定外国子会社等から施行日前に受けた同項ただし書に規定する利益の配当又は剰余金の分配の額がある場合（当該他の特定外国子会社等の施行日前に終了した事業年度に係る利益の配当又は剰余金の分配の額で施行日以後に受けたものがある場合を含む。）における当該特定外国子会社等の当該事業年度に係る新法第六十六条の六第一項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、旧法第六十六条の六第三項ただし書の規定は、なおその効力を有する。
suppl-3601-7/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-21/par-2
In the case where, in a business year ending on or after the Effective Date of a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (3) of the New Act, there is an amount of dividends of profit or distributions of surplus prescribed in the proviso to Article 66-6, paragraph (3) of the Former Act that the specified foreign subsidiary, etc. received before the Effective Date from another specified foreign subsidiary, etc. prescribed in that proviso (including the case where there is an amount of dividends of profit or distributions of surplus pertaining to a business year of that other specified foreign subsidiary, etc. that ended before the Effective Date which was received on or after the Effective Date), the provisions of the proviso to Article 66-6, paragraph (3) of the Former Act remain in force with respect to the amount of applicable retained income prescribed in Article 66-6, paragraph (1) of the New Act for that business year of that specified foreign subsidiary, etc. and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
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**第三項** 新法第六十六条の六第四項の規定は、同項に規定する外国関係会社の施行日以後に終了する事業年度について適用し、当該外国関係会社の施行日前に終了した事業年度については、なお従前の例による。
suppl-3601-7/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-21/par-3
The provisions of Article 66-6, paragraph (4) of the New Act apply to business years of a foreign affiliated company prescribed in that paragraph ending on or after the Effective Date, and with regard to business years of that foreign affiliated company that ended before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新法第六十六条の八第一項の規定は、同項に規定する特定外国子会社等又は外国関係会社につき施行日以後に生じる同項各号に掲げる事実（同項第一号に掲げる事実にあつては、当該特定外国子会社等の施行日以後に終了する事業年度に係る当該事実に限る。）について適用し、旧法第六十六条の八第一項に規定する特定外国子会社等につき施行日前に生じた同項各号に掲げる事実（同項第一号に掲げる事実にあつては、当該特定外国子会社等の施行日前に終了した事業年度に係る当該事実で施行日以後に生じる当該事実を含む。）については、なお従前の例による。
suppl-3601-7/art-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-21/par-4
The provisions of Article 66-8, paragraph (1) of the New Act apply to facts listed in the items of that paragraph that arise on or after the Effective Date with regard to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph (with regard to the facts listed in item (i) of that paragraph, limited to those facts pertaining to business years of that specified foreign subsidiary, etc. ending on or after the Effective Date), and with regard to facts listed in the items of Article 66-8, paragraph (1) of the Former Act that arose before the Effective Date with regard to a specified foreign subsidiary, etc. prescribed in that paragraph (with regard to the facts listed in item (i) of that paragraph, including those facts pertaining to business years of that specified foreign subsidiary, etc. that ended before the Effective Date which arise on or after the Effective Date), the provisions then in force continue to govern.
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### 第二十二条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
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suppl-3601-7/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-22
**第一項** 旧法第六十六条の十第一項第四号に掲げる産地組合が、施行日前に同号に規定する承認を受けた同号の振興計画において定められた同号に掲げる固定資産で同項に規定する試験研究用資産に該当するものを取得し、又は製作した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、同項中「昭和六十年三月三十一日」とあるのは、「産地中小企業対策臨時措置法が効力を失う日の前日」とする。
suppl-3601-7/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-22/par-1
With regard to corporation tax in the case where a production area association listed in Article 66-10, paragraph (1), item (iv) of the Former Act acquires or manufactures fixed assets listed in that item that are set forth in the promotion plan referred to in that item for which the approval prescribed in that item was obtained before the Effective Date and that fall under assets for experimental research prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "March 31, 1985" in that paragraph is deemed to be replaced with "the day before the date on which the Act on Temporary Measures for Small and Medium Sized Enterprises in Production Areas ceases to be effective".
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### 第二十三条（特定の医療法人の法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Specified Medical Care Corporations
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suppl-3601-7/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-23
**第一項** 新法第六十七条の二の規定は、同条第一項に規定する医療法人の施行日以後に終了する事業年度の所得に対する法人税について適用し、旧法第六十七条の二第一項に規定する医療法人の施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。
suppl-3601-7/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-23/par-1
The provisions of Article 67-2 of the New Act apply to corporation tax on income for business years ending on or after the Effective Date of a medical care corporation prescribed in paragraph (1) of that Article, and with regard to corporation tax on income for business years that ended before the Effective Date of a medical care corporation prescribed in Article 67-2, paragraph (1) of the Former Act, the provisions then in force continue to govern.
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### 第二十四条（利付外貨債の発行差金の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Issue Discounts on Interest-Bearing Foreign Currency Bonds
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suppl-3601-7/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-24
**第一項** 旧法第六十八条に規定する外国法人が施行日前に発行された同条に規定する利付外貨債につき支払を受ける同条に規定する発行差金については、なお従前の例による。
suppl-3601-7/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-24/par-1
With regard to issue discounts prescribed in Article 68 of the Former Act that a foreign corporation prescribed in that Article receives on interest-bearing foreign currency bonds prescribed in that Article that were issued before the Effective Date, the provisions then in force continue to govern.
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### 第二十五条（相続税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax
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suppl-3601-7/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-25
**第一項** 新法第七十条の七の規定は、施行日以後にする相続税法（昭和二十五年法律第七十三号）第三十八条第一項又は第四十三条第五項の規定による延納の許可に係る相続税について適用し、施行日前にこれらの規定による延納の許可をした相続税については、次項に定めるものを除き、なお従前の例による。
suppl-3601-7/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-25/par-1
The provisions of Article 70-7 of the New Act apply to inheritance tax pertaining to permission for deferred payment under the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) granted on or after the Effective Date, and with regard to inheritance tax for which permission for deferred payment under those provisions was granted before the Effective Date, except for that provided for in the following paragraph, the provisions then in force continue to govern.
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**第二項** 税務署長は、施行日前に延納の許可をした相続税額で、当該相続税額の計算の基礎となつた財産の価額の合計額のうちに新法第七十条の七第一項に規定する立木の価額の占める割合が十分の四以上であり、かつ、同項に規定する課税相続財産の価額のうちに相続税法第三十八条第一項に規定する不動産等の価額の占める割合が十分の五以上であるもののうち、施行日以後に延納に係る分納税額の納期限が到来するものがある場合には、施行日以後に当該納期限が到来する分納税額のうち、当該立木の価額に対応するものとして政令で定めるものについては、施行日以後最初に到来する当該納期限（施行日から当該納期限までの期間が四月に満たない場合には、施行日から四月を経過する日）までにされた当該延納の許可を受けた者の申請により、施行日以後の延納期間の三分の一に相当する期間（当該期間に一月に満たない端数を生じた場合には、これを一月として計算した期間）の範囲内において延納期限を延長し、及び施行日以後の延納年割額を新法第七十条の七第二項又は相続税法第三十八条第二項の規定に準じて変更することができる。
suppl-3601-7/art-25/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-25/par-2
If, among the amounts of inheritance tax for which permission for deferred payment was granted before the Effective Date where the proportion of the total value of the property that formed the basis for calculating that amount of inheritance tax accounted for by the value of standing timber prescribed in Article 70-7, paragraph (1) of the New Act is four-tenths or more and the proportion of the value of the taxable inherited property prescribed in that paragraph accounted for by the value of real property, etc. prescribed in Article 38, paragraph (1) of the Inheritance Tax Act is five-tenths or more, there is any amount for which the due date for payment of an installment payment pertaining to the deferred payment arrives on or after the Effective Date, the district director may, with regard to the portion of the installment payments whose due date for payment arrives on or after the Effective Date that is specified by Cabinet Order as corresponding to the value of that standing timber, upon application by the person who received that permission for deferred payment made by the first such due date for payment arriving on or after the Effective Date (or, if the period from the Effective Date to that due date for payment is less than four months, by the day on which four months have elapsed from the Effective Date), extend the time limit for deferred payment within the range of a period equivalent to one-third of the deferred payment period on or after the Effective Date (or, if that period contains a fraction of less than one month, the period calculated by counting that fraction as one month), and change the annual installment amount of deferred payment on or after the Effective Date in accordance with the provisions of Article 70-7, paragraph (2) of the New Act or Article 38, paragraph (2) of the Inheritance Tax Act.
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### 第二十六条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-3601-7/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-26
**第一項** 新法第七十三条の規定は、施行日以後に取得する同条に規定する住宅用家屋の所有権の移転の登記に係る登録免許税について適用し、施行日前に取得した旧法第七十三条に規定する住宅用家屋の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3601-7/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-26/par-1
The provisions of Article 73 of the New Act apply to registration and license tax on the registration of transfer of ownership of a house for residential use prescribed in that Article that is acquired on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of a house for residential use prescribed in Article 73 of the Former Act that was acquired before the Effective Date, the provisions then in force continue to govern.
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**第二項** 旧法第七十七条の二に規定する農業生産法人が施行日前に同条に規定する出資を受けて同条の土地をその耕作又は養畜の用に供した場合における当該土地の所有権、地上権、永小作権又は賃借権の移転又は設定の登記に例る登録免許税については、なお従前の例による。
suppl-3601-7/art-26/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-26/par-2
With regard to registration and license tax pertaining to the registration of the transfer or creation of ownership, superficies rights, farming rights or rights of lease to land referred to in Article 77-2 of the Former Act in the case where an agricultural production corporation prescribed in that Article received, before the Effective Date, a capital contribution prescribed in that Article and used that land for its cultivation or livestock raising, the provisions then in force continue to govern.
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**第三項** 新法第七十七条の三の規定は、施行日以後に同条第一号に規定する協議、調停若しくはあつせん又は同条第二号に規定する利用権設定等促進事業により取得するこれらの規定に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の四第一号に規定する協議、調停若しくはあつせん又は同条第二号に規定する利用権設定等促進事業により取得したこれらの規定に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3601-7/art-26/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-26/par-3
The provisions of Article 77-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that is acquired on or after the Effective Date through consultation, conciliation or mediation prescribed in item (i) of that Article or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article, and with regard to registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that was acquired before the Effective Date through consultation, conciliation or mediation prescribed in Article 77-4, item (i) of the Former Act or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article, the provisions then in force continue to govern.
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**第四項** 新法第七十七条の四第一項の規定は、施行日以後に行われる同項に規定する交換分合により取得する同項に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に行われた旧法第七十七条の五第一項に規定する交換分合により取得した同項に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3601-7/art-26/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-26/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-26/par-4
The provisions of Article 77-4, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph carried out on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-5, paragraph (1) of the Former Act acquired through exchange and consolidation prescribed in that paragraph carried out before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新法第七十七条の四第二項の規定は、同項に規定する農住組合の組合員が施行日以後に同項に規定する交換分合により取得する土地の所有権の移転の登記に係る登録免許税について適用し、当該組合員が施行日前に旧法第七十七条の五第二項に規定する交換分合により取得した土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3601-7/art-26/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-26/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-26/par-5
The provisions of Article 77-4, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that a member of an agricultural and residential land cooperative prescribed in that paragraph acquires on or after the Effective Date through exchange and consolidation prescribed in that paragraph, and with regard to registration and license tax on the registration of transfer of ownership of land that such a member acquired before the Effective Date through exchange and consolidation prescribed in Article 77-5, paragraph (2) of the Former Act, the provisions then in force continue to govern.
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## 附 則 昭和六〇年五月一日法律第三〇号
suppl-3601-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-30 · https://japanlaw.org/l/332AC0000000026/suppl-3601-30
### 第一条（施行期日等） — Effective Date, etc.
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suppl-3601-30/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-30/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-30/art-1
**第一項** この法律は、公布の日から施行する。ただし、題名の改正規定、目次の改正規定、第一条の改正規定、第二章の章名の改正規定、第三条の次に一条を加える改正規定及び第四条第一項の改正規定並びに附則第五条、第六条及び第十一条の規定は、昭和六十一年四月一日から施行する。
suppl-3601-30/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-30/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-30/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions amending the title, the provisions amending the table of contents, the provisions amending Article 1, the provisions amending the title of Chapter II, the provisions adding one Article after Article 3 and the provisions amending Article 4, paragraph (1), and the provisions of Articles 5, 6 and 11 of the Supplementary Provisions come into effect on April 1, 1986.
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## 附 則 昭和六〇年五月一七日法律第三六号
suppl-3601-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-36 · https://japanlaw.org/l/332AC0000000026/suppl-3601-36
**第一項** この法律は、公布の日から起算して一月を経過した日から施行する。
suppl-3601-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-36/par-1
This Act comes into effect as of the day on which 1 month has elapsed from the date of promulgation.
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## 附 則 昭和六〇年五月一八日法律第三七号
suppl-3601-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-37 · https://japanlaw.org/l/332AC0000000026/suppl-3601-37
**第一項** この法律は、公布の日から施行する。
suppl-3601-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-37/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和六〇年一二月九日法律第九四号
suppl-3601-94 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-94 · https://japanlaw.org/l/332AC0000000026/suppl-3601-94
**第一項** この法律は、公布の日から施行する。
suppl-3601-94/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-94/par-1
This Act comes into effect on the date of promulgation.
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**第二項** 改正後の租税特別措置法（以下「新法」という。）第四十一条の十四の規定は、次項に定めるものを除き、昭和六十年分以後の所得税について適用し、昭和五十九年分以前の所得税については、なお従前の例による。
suppl-3601-94/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-94/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-94/par-2
Except for that provided for in the following paragraph, the provisions of Article 41-14 of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1985 and subsequent years, and the provisions then in force continue to govern income tax for 1984 and prior years.
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**第三項** 新法第四十一条の十四第三項の規定により読み替えられた所得税法（昭和四十年法律第三十三号）第百九十条の規定は、昭和六十年中に支払うべき同条に規定する給与等でその最後に支払をする日がこの法律の施行の日（以下「施行日」という。）以後である場合について適用し、その最後に支払をする日が施行日前である場合については、なお従前の例による。ただし、同年中に支払うべき所得税法第二十九条に規定する年金については、当該年金に係る同項の規定により読み替えられた同法第百九十条の規定による所得税の納付をすべき日が施行日以後である場合について適用する。
suppl-3601-94/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-94/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3601-94/par-3
The provisions of Article 190 of the Income Tax Act (Act No. 33 of 1965), as read by replacing certain terms pursuant to the provisions of Article 41-14, paragraph (3) of the New Act, apply where, for salary, etc. prescribed in that Article that is to be paid during 1985, the day on which the last payment is made falls on or after the Effective Date of this Act (hereinafter referred to as the "Effective Date"), and where the day on which the last payment is made falls before the Effective Date, the provisions then in force continue to govern; provided, however, that, with regard to pensions prescribed in Article 29 of the Income Tax Act that are to be paid during that year, those provisions apply where the day by which income tax is to be paid under the provisions of Article 190 of that Act, as read by replacing certain terms pursuant to the provisions of that paragraph, with respect to those pensions falls on or after the Effective Date.
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**第四項** 施行日前に昭和六十年分の所得税につき所得税法第百二十五条又は第百二十七条（これらの規定を同法第百六十六条において準用する場合を含む。）の規定による申告書を提出した者及び施行日前に同年分の所得税につき国税通則法（昭和三十七年法律第六十六号）第二十五条の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき施行日前に同法第二十四条又は第二十六条の規定による更正があつた場合には、当該更正後の事項）につき新法第四十一条の十四第一項の規定の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項について、施行日から起算して一年を経過する日までに、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。
suppl-3601-94/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-94/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3601-94/par-4
A person who, before the Effective Date, filed a return under the provisions of Article 125 or Article 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) with regard to income tax for 1985, and a person who, before the Effective Date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes (Act No. 66 of 1962) with regard to income tax for that year may, if any change arises in the matters stated in that return or the matters pertaining to that determination (or, if a reassessment under the provisions of Article 24 or Article 26 of that Act was made with regard to those matters before the Effective Date, the matters after that reassessment) as a result of the application of the provisions of Article 41-14, paragraph (1) of the New Act, file with the district director, by the day on which one year has elapsed from the Effective Date, a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with regard to the matters in which that change has arisen.
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## 附 則 昭和六〇年一二月二〇日法律第九六号
suppl-3601-96 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-96 · https://japanlaw.org/l/332AC0000000026/suppl-3601-96
**第一項** この法律は、昭和六十一年一月一日から施行する。
suppl-3601-96/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-96/par-1
This Act comes into effect on January 1, 1986.
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## 附 則 昭和六一年三月三一日法律第一〇号
suppl-3611-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-10 · https://japanlaw.org/l/332AC0000000026/suppl-3611-10
**第一項** この法律は、昭和六十一年四月一日から施行する。
suppl-3611-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-10/par-1
This Act comes into effect on April 1, 1986.
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## 附 則 昭和六一年三月三一日法律第一三号
suppl-3611-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13
### 第一条（施行期日） — Effective Date
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suppl-3611-13/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-1
**第一項** この法律は、昭和六十一年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に掲げる日から施行する。
suppl-3611-13/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-1/par-1
This Act comes into effect on April 1, 1986; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
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**一** 第七条の次に一条を加える改正規定及び第六十七条の四の次に一条を加える改正規定 外国為替及び外国貿易管理法の一部を改正する法律（昭和六十一年法律第七十号）の施行の日
suppl-3611-13/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-1/par-1/item-1
the provisions adding one Article after Article 7 and the provisions adding one Article after Article 67-4: the effective date of the Act Partially Amending the Foreign Exchange and Foreign Trade Control Act (Act No. 70 of 1986);
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**二** 第五十六条の三を第五十五条の五とし、同条の次に二条を加える改正規定（第五十五条の七に係る部分に限る。） 特定都市鉄道整備促進特別措置法（昭和六十一年法律第四十二号）の施行の日
suppl-3611-13/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-1/par-1/item-2
the provisions renumbering Article 56-3 as Article 55-5 and adding two Articles after that Article (limited to the part relating to Article 55-7): the effective date of the Act on Special Measures concerning Promotion of Construction of Specified Urban Railways (Act No. 42 of 1986);
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**三** 第六十七条の前に一条を加える改正規定 東京湾横断道路の建設に関する特別措置法（昭和六十一年法律第四十五号）の施行の日
suppl-3611-13/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-1/par-1/item-3
the provisions adding one Article before Article 67: the effective date of the Act on Special Measures Concerning the Construction of the Trans-Tokyo Bay Highway (Act No. 45 of 1986).
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### 第二条（所得税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3611-13/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和六十一年分以後の所得税について適用し、昭和六十年分以前の所得税については、なお従前の例による。
suppl-3611-13/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-2/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1986 and subsequent years, and the provisions then in force continue to govern income tax for 1985 and prior years.
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### 第三条（エネルギー利用効率化設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy Use Efficiency Improvement Equipment, etc. Is Acquired
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suppl-3611-13/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-3
**第一項** 改正前の租税特別措置法（以下「旧法」という。）第十条の二第一項に規定する個人がこの法律の施行の日（以下「施行日」という。）前に取得等（取得又は製作若しくは建設をいう。次条及び第五条において同じ。）をした同項に規定するエネルギー利用効率化設備等を同項に規定する事業の用に供した場合における所得税については、旧法第十条の二の規定は、なおその効力を有する。この場合において、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和六十三年法律第四号。以下「昭和六十三年改正法」という。）附則第四条第一項の規定によりなおその効力を有するものとされる昭和六十三年改正法による改正前の租税特別措置法第十条の二第三項若しくは昭和六十三年改正法による改正後の租税特別措置法第十条の二第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第九項中「租税特別措置法第十条の二第三項」とあるのは「租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号。以下「昭和六十一年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる昭和六十一年改正法による改正前の租税特別措置法第十条の二第三項」とする。
suppl-3611-13/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-3/par-1
With regard to income tax in the case where an individual prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as "the Former Act") has put energy use efficiency improvement equipment, etc. prescribed in that paragraph that the individual made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article and Article 5) of before the Effective Date of this Act (hereinafter referred to as "the Effective Date") to use for the business prescribed in that paragraph, the provisions of Article 10-2 of the Former Act remain in force. In this case, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988; hereinafter referred to as the "1988 Amendment Act"), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, or Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the 1988 Amendment Act, those amounts", and the phrase "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (9) of that Article is deemed to be replaced with "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986; hereinafter referred to as the "1986 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act".
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**第二項** 前項の規定の適用がある場合における租税特別措置法の一部を改正する法律（昭和六十三年法律第四号）による改正後の租税特別措置法（以下「昭和六十三年新法」という。）第十条の二の規定の適用については、同条第四項中「控除される金額がある場合には、当該金額」とあるのは、「控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号。以下「昭和六十一年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる昭和六十一年改正法による改正前の租税特別措置法第十条の二第四項若しくは租税特別措置法の一部を改正する法律（昭和六十三年法律第四号。以下「昭和六十三年改正法」という。）附則第四条第一項の規定によりなおその効力を有するものとされる昭和六十三年改正法による改正前の租税特別措置法第十条の二第三項若しくは第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」とする。
suppl-3611-13/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-3/par-2
With regard to the application of the provisions of Article 10-2 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1988") in the case where the provisions of the preceding paragraph apply, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986; hereinafter referred to as the "1986 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, or Article 10-2, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988; hereinafter referred to as the "1988 Amendment Act"), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, those amounts".
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### 第四条（電子機器利用設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment Utilizing Electronic Devices Is Acquired, etc.
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suppl-3611-13/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-4
**第一項** 新法第十条の三の規定は、個人が施行日以後に取得等又は賃借をしてその事業の用に供する同条第一項に規定する電子機器利用設備について適用し、個人が施行日前に取得等又は賃借をした旧法第十条の三第一項に規定する電子機器利用設備をその事業の用に供した場合については、なお従前の例による。
suppl-3611-13/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-4/par-1
The provisions of Article 10-3 of the New Act apply to equipment utilizing electronic devices prescribed in paragraph (1) of that Article that an individual makes an acquisition, etc. of or leases on or after the Effective Date and puts to use for the individual's business, and with regard to cases where an individual has put to use for the individual's business equipment utilizing electronic devices prescribed in Article 10-3, paragraph (1) of the Former Act that the individual made an acquisition, etc. of or leased before the Effective Date, the provisions then in force continue to govern.
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### 第五条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Individuals
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suppl-3611-13/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-5
**第一項** 新法第十一条第一項の表の第六号の規定は、個人が施行日以後に取得等をしてその事業の用に供する同号に掲げる減価償却資産について適用する。
suppl-3611-13/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-5/par-1
The provisions of item (vi) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in that item that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business.
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**第二項** 新法第十二条第一項の表の第二号の規定は、個人が施行日以後に取得等をしてその事業の用に供する同号に掲げる減価償却資産について適用する。
suppl-3611-13/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-5/par-2
The provisions of item (ii) of the table in Article 12, paragraph (1) of the New Act apply to depreciable assets listed in that item that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business.
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**第三項** 新法第十三条の二第一項の規定は、施行日以後に同項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船について適用し、施行日前に旧法第十三条の二第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船については、なお従前の例による。
suppl-3611-13/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-5/par-3
The provisions of Article 13-2, paragraph (1) of the New Act apply to fishing vessels listed in item (iii) of that paragraph that are held by a member of a fishery cooperative, etc. prescribed in that item that obtains, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and with regard to fishing vessels listed in Article 13-2, paragraph (1), item (iii) of the Former Act that are held by a member of a fishery cooperative, etc. prescribed in that item that obtained, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, the provisions then in force continue to govern.
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**第四項** 新法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、個人が施行日前に取得又は建設をした旧法第十五条第一項に規定する特定備蓄施設等については、なお従前の例による。
suppl-3611-13/art-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-5/par-4
The provisions of Article 15, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新法第十七条の規定は、個人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、個人が施行日前に取得等をした旧法第十七条に規定する減価償却資産については、なお従前の例による。
suppl-3611-13/art-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-5/par-5
The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article that an individual makes an acquisition, etc. of on or after the Effective Date, and with regard to depreciable assets prescribed in Article 17 of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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### 第六条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-3611-13/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-6
**第一項** 旧法第十九条第一項に規定する価格変動準備金を有する個人の昭和六十一年分以前の各年分の事業所得の金額の計算については、同条の規定は、なおその効力を有する。
suppl-3611-13/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-6/par-1
With regard to the calculation of the amount of business income for each year up to and including 1986 of an individual who holds the reserve for price fluctuations prescribed in Article 19, paragraph (1) of the Former Act, the provisions of that Article remain in force.
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### 第七条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
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suppl-3611-13/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-7
**第一項** 個人の昭和六十一年分の事業所得に係る総収入金額のうちに新法第二十一条第一項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の二十五（次項第三号」とあるのは「昭和六十一年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の二十八（次項第三号に掲げる取引によるものについては、百分の十六）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の二十五（同項第三号」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-3611-13/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-7/par-1
With regard to the application of the provisions of Article 21, paragraph (1) of the New Act in the case where an individual's gross revenue pertaining to business income for 1986 includes revenue from overseas transactions involving technology, etc. prescribed in that paragraph, the phrase "25 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "28 percent of that revenue within the period from January 1, 1986 to March 31 of that year (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 25 percent of that revenue within the period from April 1 to December 31 of that year (for revenue from the transactions listed in item (iii) of that paragraph", and the phrase "the total of the amounts equivalent to" with "the total of the amount equivalent to".
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**第二項** 新法第二十一条第二項の規定は、個人が施行日以後に行う同項の技術等海外取引について適用し、個人が施行日前に行つた旧法第二十一条第二項の技術等海外取引については、なお従前の例による。
suppl-3611-13/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-7/par-2
The provisions of Article 21, paragraph (2) of the New Act apply to overseas transactions involving technology, etc. referred to in that paragraph that an individual carries out on or after the Effective Date, and with regard to overseas transactions involving technology, etc. referred to in Article 21, paragraph (2) of the Former Act that an individual carried out before the Effective Date, the provisions then in force continue to govern.
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### 第八条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-3611-13/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-8
**第一項** 新法第三十七条第一項の表の第四号の規定は、個人が施行日以後に行う同号の上欄に掲げる資産の譲渡に係る所得税について適用する。
suppl-3611-13/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-8/par-1
The provisions of item (iv) of the table in Article 37, paragraph (1) of the New Act apply to income tax on the transfer of assets listed in the left-hand column of that item that an individual makes on or after the Effective Date.
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### 第九条（有価証券の譲渡による所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Securities
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suppl-3611-13/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-9
**第一項** 新法第三十七条の十第一項第三号又は第四号の規定は、施行日以後に行われる同項第三号に規定する公社債又は同項第四号に規定する国債の譲渡による所得について適用する。
suppl-3611-13/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-9/par-1
The provisions of Article 37-10, paragraph (1), item (iii) or (iv) of the New Act apply to income from the transfer of public and corporate bonds prescribed in item (iii) of that paragraph or national government bonds prescribed in item (iv) of that paragraph carried out on or after the Effective Date.
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**第二項** 新法第三十七条の十第三項の規定は、施行日以後に同項に規定する国債の譲渡に係る対価を支払うべきこととなつた場合の同項に規定する調書について適用する。
suppl-3611-13/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-9/par-2
The provisions of Article 37-10, paragraph (3) of the New Act apply to the record prescribed in that paragraph in the case where the consideration for the transfer of national government bonds prescribed in that paragraph comes to be payable on or after the Effective Date.
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### 第十条（住宅を取得した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where Housing Is Acquired
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suppl-3611-13/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-10
**第一項** 居住者が、旧法第四十一条第一項に規定する居住用家屋又は既存住宅を昭和六十年十二月三十一日以前に同項に定めるところによりその者の居住の用に供した場合におけるその者の昭和六十二年分までの各年分の所得税については、旧法第四十一条から第四十一条の三までの規定の例による。
suppl-3611-13/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-10/par-1
With regard to income tax for each year up to 1987 of a resident who, on or before December 31, 1985, used a house for residential use or existing housing prescribed in Article 41, paragraph (1) of the Former Act as the resident's own residence as provided in that paragraph, the provisions of Articles 41 through 41-3 of the Former Act are to govern.
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**第二項** 居住者が、昭和六十年十月一日から同年十二月三十一日までの間に、所得税法の施行地において、旧法第四十一条第一項に規定する居住用家屋の新築の工事に着手し、又は当該居住用家屋で建築後使用されたことのないもの若しくは同項に規定する既存住宅の取得（贈与によるものを除く。）をして、当該期間内にその者の居住の用に供した場合において、引き続き昭和六十一年一月一日以後その者の居住の用に供しているときは、その者の昭和六十一年分及び昭和六十二年分の所得税については、前項の規定にかかわらず、その者の選択により、新法第四十一条から第四十一条の三までの規定の適用を受けることができる。この場合において、新法第四十一条第一項中「居住者が、」とあるのは「居住者が、昭和六十年十月一日から同年十二月三十一日までの間に、」と、「新築をし」とあるのは「新築の工事に着手し」と、「昭和六十一年一月一日から昭和六十二年十二月三十一日までの間」とあるのは「当該期間内」とする。
suppl-3611-13/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-10/par-2
In the case where a resident, during the period from October 1, 1985 to December 31 of that year, commenced the work of newly building a house for residential use prescribed in Article 41, paragraph (1) of the Former Act, or acquired (excluding acquisition by gift) such a house for residential use that had not been used since its construction or existing housing prescribed in that paragraph, within the area where the Income Tax Act is in force, and used it as the resident's own residence within that period, if the resident has continued to use it as the resident's own residence on and after January 1, 1986, the resident may, with regard to income tax for 1986 and 1987, notwithstanding the provisions of the preceding paragraph, receive the application of the provisions of Articles 41 through 41-3 of the New Act at the resident's choice. In this case, in Article 41, paragraph (1) of the New Act, the phrase "a resident," is deemed to be replaced with "a resident, during the period from October 1, 1985 to December 31 of that year,", the phrase "newly builds" is deemed to be replaced with "commences the work of newly building", and the phrase "during the period from January 1, 1986 to December 31, 1987" is deemed to be replaced with "within that period".
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### 第十一条（法人税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3611-13/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-11
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3611-13/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-11/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) beginning on or after the Effective Date, and with regard to corporation tax for business years of a corporation that began before the Effective Date, the provisions then in force continue to govern.
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### 第十二条（エネルギー利用効率化設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Use Efficiency Improvement Equipment, etc. Is Acquired
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suppl-3611-13/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-12
**第一項** 旧法第四十二条の五第一項に規定する法人が施行日前に取得等（取得又は製作若しくは建設をいう。次条及び第十四条において同じ。）をした同項に規定するエネルギー利用効率化設備等を同項に規定する事業の用に供した場合における法人税については、旧法第四十二条の五の規定は、なおその効力を有する。この場合において、同条第二項中「前条、次条第二項から第四項まで及び第六項」とあるのは「昭和六十三年改正法による改正後の租税特別措置法第四十二条の四、第四十二条の五第二項及び第三項、第四十二条の六第二項から第四項まで及び第六項、第四十二条の七第二項から第四項まで及び第六項」と、「並びに第六十八条の二」とあるのは「並びに第六十八条の二並びに昭和六十三年改正法附則第十一条第一項の規定によりなおその効力を有するものとされる昭和六十三年改正法による改正前の租税特別措置法第四十二条の五第二項及び第三項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和六十三年改正法による改正後の租税特別措置法第四十二条の五第二項若しくは昭和六十三年改正法附則第十一条第一項の規定によりなおその効力を有するものとされる昭和六十三年改正法による改正前の租税特別措置法第四十二条の五第二項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、同条第八項中「又は租税特別措置法第四十二条の五」とあるのは「又は租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号。以下「昭和六十一年改正法」という。）附則第十二条第一項の規定によりなおその効力を有するものとされる昭和六十一年改正法による改正前の租税特別措置法第四十二条の五」と、「並びに租税特別措置法第四十二条の五」とあるのは「並びに昭和六十一年改正法附則第十二条第一項の規定によりなおその効力を有するものとされる昭和六十一年改正法による改正前の租税特別措置法第四十二条の五」とする。
suppl-3611-13/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-12/par-1
With regard to corporation tax in the case where a corporation prescribed in Article 42-5, paragraph (1) of the Former Act has put energy use efficiency improvement equipment, etc. prescribed in that paragraph that it made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article and Article 14) of before the Effective Date to use for the business prescribed in that paragraph, the provisions of Article 42-5 of the Former Act remain in force. In this case, in paragraph (2) of that Article, the phrase "the preceding Article, paragraphs (2) through (4) and paragraph (6) of the following Article" is deemed to be replaced with "Article 42-4, Article 42-5, paragraphs (2) and (3), Article 42-6, paragraphs (2) through (4) and paragraph (6), and Article 42-7, paragraphs (2) through (4) and paragraph (6) of the Act on Special Measures Concerning Taxation as amended by the 1988 Amendment Act", and the phrase "and Article 68-2" is deemed to be replaced with "and Article 68-2, and Article 42-5, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remain in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act"; in paragraph (3) of that Article, the phrase "if there is an amount to be deducted, that amount" is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the 1988 Amendment Act or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, those amounts"; and in paragraph (8) of that Article, the phrase "or Article 42-5 of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "or Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986; hereinafter referred to as the "1986 Amendment Act"), which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act", and the phrase "and Article 42-5 of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act".
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**第二項** 前項の規定の適用がある場合における昭和六十三年新法第四十二条の四から第四十二条の七まで、第五十二条の二、第五十二条の三又は第六十三条（昭和六十三年新法第六十三条の二第六項において準用する場合を含む。）の規定の適用については、昭和六十三年新法第四十二条の四第一項中「並びに第六十八条の二」とあるのは「、第六十八条の二並びに昭和六十一年改正法附則第十二条第一項の規定によりなおその効力を有するものとされる昭和六十一年改正法による改正前の租税特別措置法第四十二条の五第三項（次条から第四十二条の七までにおいて「昭和六十一年旧法第四十二条の五第三項」という。）」と、昭和六十三年新法第四十二条の五第二項中「並びに第六十八条の二」とあるのは「、第六十八条の二並びに昭和六十一年旧法第四十二条の五第三項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和六十一年旧法第四十二条の五第三項若しくは昭和六十三年改正法附則第十一条第一項の規定によりなおその効力を有するものとされる昭和六十三年改正法による改正前の租税特別措置法第四十二条の五第二項若しくは第三項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、昭和六十三年新法第四十二条の六第二項及び第四十二条の七第二項中「並びに第六十八条の二」とあるのは「、第六十八条の二並びに昭和六十一年旧法第四十二条の五第三項」と、昭和六十三年新法第五十二条の二第一項中「又は第五十一条」とあるのは「、第五十一条又は昭和六十一年改正法附則第十二条第一項の規定によりなおその効力を有するものとされる昭和六十一年改正法による改正前の租税特別措置法第四十二条の五第一項（以下この条及び次条において「昭和六十一年旧法第四十二条の五第一項」という。）」と、昭和六十三年新法第五十二条の二第二項及び第三項並びに第五十二条の三第一項中「又は第五十一条」とあるのは「、第五十一条又は昭和六十一年旧法第四十二条の五第一項」と、昭和六十三年新法第六十三条第六項第二号中「とする」とあるのは「とし、昭和六十一年改正法附則第十二条第一項の規定によりなおその効力を有するものとされる昭和六十一年改正法による改正前の租税特別措置法第四十二条の五の規定の適用については、同条第二項中「並びに第六十八条の二」とあるのは「、第六十三条並びに第六十八条の二」とする」とする。
suppl-3611-13/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-12/par-2
With regard to the application of the provisions of Articles 42-4 through 42-7, Article 52-2, Article 52-3 or Article 63 (including as applied mutatis mutandis pursuant to Article 63-2, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended in 1988) of the Act on Special Measures Concerning Taxation as Amended in 1988 in the case where the provisions of the preceding paragraph apply, the phrase "and Article 68-2" in Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1988 is deemed to be replaced with ", Article 68-2 and Article 42-5, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act (referred to as 'Article 42-5, paragraph (3) of the 1986 Former Act' in the following Article through Article 42-7)"; the phrase "and Article 68-2" in Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1988 is deemed to be replaced with ", Article 68-2 and Article 42-5, paragraph (3) of the 1986 Former Act"; the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (3) of the 1986 Former Act or Article 42-5, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, those amounts"; the phrase "and Article 68-2" in Article 42-6, paragraph (2) and Article 42-7, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1988 is deemed to be replaced with ", Article 68-2 and Article 42-5, paragraph (3) of the 1986 Former Act"; the phrase "or Article 51" in Article 52-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1988 is deemed to be replaced with ", Article 51 or Article 42-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act (referred to as 'Article 42-5, paragraph (1) of the 1986 Former Act' in this Article and the following Article)"; the phrase "or Article 51" in Article 52-2, paragraphs (2) and (3) and Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1988 is deemed to be replaced with ", Article 51 or Article 42-5, paragraph (1) of the 1986 Former Act"; and Article 63, paragraph (6), item (ii) of the Act on Special Measures Concerning Taxation as Amended in 1988 is deemed to further provide that, with regard to the application of the provisions of Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 63 and Article 68-2".
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### 第十三条（電子機器利用設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment Utilizing Electronic Devices Is Acquired, etc.
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suppl-3611-13/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-13
**第一項** 新法第四十二条の六の規定は、法人が施行日以後に取得等又は賃借をしてその事業の用に供する同条第一項に規定する電子機器利用設備について適用し、法人が施行日前に取得等又は賃借をした旧法第四十二条の六第一項に規定する電子機器利用設備をその事業の用に供した場合については、なお従前の例による。
suppl-3611-13/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-13/par-1
The provisions of Article 42-6 of the New Act apply to equipment utilizing electronic devices prescribed in paragraph (1) of that Article that a corporation makes an acquisition, etc. of or leases on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business equipment utilizing electronic devices prescribed in Article 42-6, paragraph (1) of the Former Act that it made an acquisition, etc. of or leased before the Effective Date, the provisions then in force continue to govern.
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### 第十四条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Corporations
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suppl-3611-13/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-14
**第一項** 新法第四十三条第一項の表の第七号の規定は、法人が施行日以後に取得等をしてその事業の用に供する同号に掲げる減価償却資産について適用する。
suppl-3611-13/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-14/par-1
The provisions of item (vii) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in that item that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business.
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**第二項** 新法第四十五条第一項の表の第二号の規定は、法人が施行日以後に取得等をしてその事業の用に供する同号に掲げる減価償却資産について適用する。
suppl-3611-13/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-14/par-2
The provisions of item (ii) of the table in Article 45, paragraph (1) of the New Act apply to depreciable assets listed in that item that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business.
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**第三項** 新法第四十六条第一項の規定は、施行日以後に同項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船について適用し、施行日前に旧法第四十六条第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船については、なお従前の例による。
suppl-3611-13/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-14/par-3
The provisions of Article 46, paragraph (1) of the New Act apply to fishing vessels listed in item (iii) of that paragraph that are held by a member of a fishery cooperative, etc. prescribed in that item that obtains, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and with regard to fishing vessels listed in Article 46, paragraph (1), item (iii) of the Former Act that are held by a member of a fishery cooperative, etc. prescribed in that item that obtained, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, the provisions then in force continue to govern.
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**第四項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項の表の第二号又は第三号に掲げる減価償却資産について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項の表の第二号又は第三号に掲げる減価償却資産については、なお従前の例による。
suppl-3611-13/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-14/par-4
The provisions of Article 48, paragraph (1) of the New Act apply to depreciable assets listed in item (ii) or (iii) of the table in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to depreciable assets listed in item (ii) or (iii) of the table in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新法第五十一条第一項の規定は、施行日以後に同項に規定する特定組合が新法第五十五条の四第一項に規定する事業計画の承認等を受ける当該事業計画に定める共同利用施設について適用し、施行日前に旧法第五十一条第一項に規定する特定組合が旧法第五十六条の二第一項に規定する事業計画の承認等を受けた当該事業計画に定める共同利用施設については、なお従前の例による。
suppl-3611-13/art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-14/par-5
The provisions of Article 51, paragraph (1) of the New Act apply to jointly used facilities set forth in a business plan for which a specified association prescribed in that paragraph obtains, on or after the Effective Date, the approval, etc. of the business plan prescribed in Article 55-4, paragraph (1) of the New Act, and with regard to jointly used facilities set forth in a business plan for which a specified association prescribed in Article 51, paragraph (1) of the Former Act obtained, before the Effective Date, the approval, etc. of the business plan prescribed in Article 56-2, paragraph (1) of the Former Act, the provisions then in force continue to govern.
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**第六項** 新法第五十二条の四の規定は、法人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、法人が施行日前に取得等をした旧法第五十二条の四に規定する減価償却資産については、なお従前の例による。
suppl-3611-13/art-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-14/par-6
The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to depreciable assets prescribed in Article 52-4 of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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### 第十五条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-3611-13/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-15
**第一項** 旧法第五十三条第一項に規定する価格変動準備金を有する法人の施行日前に開始した各事業年度及び施行日以後最初に開始する事業年度の所得の金額の計算については、同条の規定は、なおその効力を有する。
suppl-3611-13/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-15/par-1
With regard to the calculation of the amount of income for each business year that began before the Effective Date and for the first business year beginning on or after the Effective Date of a corporation that holds the reserve for price fluctuations prescribed in Article 53, paragraph (1) of the Former Act, the provisions of that Article remain in force.
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**第二項** 新法第五十四条の規定は、法人の施行日以後に終了する事業年度において積み立てられる中小企業等海外市場開拓準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた中小企業等海外市場開拓準備金の金額については、なお従前の例による。この場合において、同条第一項に規定する法人で施行日前に開始し、かつ、施行日以後に終了する事業年度終了の時において資本の金額又は出資金額が一億円を超えるものに対する同条の規定の適用については、同項中「除して計算した金額」とあるのは、「除して計算した金額（昭和六十一年改正法の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から昭和六十一年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の四・二に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の二・五二に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の五・八に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の三・四八に相当する金額との合計額を加算した金額）」とする。
suppl-3611-13/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-15/par-2
The provisions of Article 54 of the New Act apply to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. accumulated in business years of a corporation ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. accumulated in business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article to a corporation prescribed in paragraph (1) of that Article whose amount of capital or amount of contributions exceeds 100 million yen at the end of a business year that began before the Effective Date and ends on or after the Effective Date, the phrase "amount calculated by dividing" in that paragraph is deemed to be replaced with "amount calculated by dividing (for a business year that began before the Effective Date of the 1986 Amendment Act and ends on or after that date, the amount obtained by adding, to the total of the amount equivalent to 4.2/1,000 of the amount calculated by multiplying the revenue pertaining to the transactions listed in item (i) of the following paragraph by the number of months in the period from the first day of that business year to March 31, 1986 (referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the product by the number of months in that base year and the amount equivalent to 2.52/1,000 of the amount calculated by multiplying the revenue pertaining to those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year, the total of the amount equivalent to 5.8/1,000 of the amount calculated by multiplying the revenue pertaining to the transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the product by the number of months in that base year and the amount equivalent to 3.48/1,000 of the amount calculated by multiplying the revenue pertaining to those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year)".
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**第三項** 新法第五十五条（同条第十項を除く。）の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧法第五十五条第一項に規定する特定株式等については、次項に定める場合を除き、なお従前の例による。
suppl-3611-13/art-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-15/par-3
The provisions of Article 55 of the New Act (excluding paragraph (10) of that Article) apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, except in the case provided for in the following paragraph, the provisions then in force continue to govern.
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**第四項** 法人が施行日前に旧法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新法第五十五条第四項各号に掲げる場合に該当することとなつたときは、同項の規定の例による。
suppl-3611-13/art-15/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-15/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-15/par-4
In the case where a corporation acquired, before the Effective Date, specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act, if, on or after the Effective Date, it comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act, the provisions of that paragraph are to govern.
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**第五項** 旧法第五十六条の四第一項に規定する法人が、施行日前に同条第二項に規定する政令で定められた工事に係る同項に規定する特定鉄道設備の取得又は建設のために支出する金額については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「地方鉄道法第十二条第一項に規定する地方鉄道業」とあるのは「鉄道事業法（昭和六十一年法律第九十二号）第二条第二項に規定する第一種鉄道事業で同法附則第三条第二項の規定により同法附則第二条の規定による廃止前の地方鉄道法（大正八年法律第五十二号）第十二条第一項の規定による地方鉄道業の免許がその免許とみなされたもの」と、同条第七項中「第五十三条第六項」とあるのは「昭和六十一年改正法による改正後の租税特別措置法第五十四条第十一項」と、同条第八項中「第五十六条の四第三項」とあるのは「昭和六十一年改正法附則第十五条第五項の規定によりなおその効力を有するものとされる昭和六十一年改正法による改正前の租税特別措置法第五十六条の四第三項」とする。
suppl-3611-13/art-15/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-15/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-15/par-5
With regard to the amount that a corporation prescribed in Article 56-4, paragraph (1) of the Former Act expends, before the Effective Date, for the acquisition or construction of specified railway facilities prescribed in paragraph (2) of that Article pertaining to construction work specified by Cabinet Order as prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "local railway business prescribed in Article 12, paragraph (1) of the Local Railway Act" in paragraph (1) of that Article is deemed to be replaced with "Type I railway business prescribed in Article 2, paragraph (2) of the Railway Business Act (Act No. 92 of 1986) for which the license for local railway business under the provisions of Article 12, paragraph (1) of the Local Railway Act (Act No. 52 of 1919) prior to its repeal by the provisions of Article 2 of the Supplementary Provisions of that Act is deemed to be that license pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act", the phrase "Article 53, paragraph (6)" in paragraph (7) of that Article is deemed to be replaced with "Article 54, paragraph (11) of the Act on Special Measures Concerning Taxation as amended by the 1986 Amendment Act", and the phrase "Article 56-4, paragraph (3)" in paragraph (8) of that Article is deemed to be replaced with "Article 56-4, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (5) of the Supplementary Provisions of the 1986 Amendment Act".
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### 第十六条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Corporations
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suppl-3611-13/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-16
**第一項** 新法第五十八条第一項の規定は、法人の施行日以後に終了する事業年度分の所得に対する法人税について適用し、法人の施行日前に終了した事業年度分の所得に対する法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度において同項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の二十五（次項第三号」とあるのは「当該事業年度開始の日から昭和六十一年三月三十一日までの期間内の当該収入金額の百分の二十八（次項第三号に掲げる取引によるものについては、百分の十六）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の当該収入金額の百分の二十五（同項第三号」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-3611-13/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-16/par-1
The provisions of Article 58, paragraph (1) of the New Act apply to corporation tax on income for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax on income for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that paragraph in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in that paragraph in a business year that began before the Effective Date and ends on or after the Effective Date, the phrase "25 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "28 percent of that revenue within the period from the first day of that business year to March 31, 1986 (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 25 percent of that revenue within the period from April 1 of that year to the end of the business year (for revenue from the transactions listed in item (iii) of that paragraph", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".
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**第二項** 新法第五十八条第二項の規定は、法人が施行日以後に行う同項の技術等海外取引について適用し、法人が施行日前に行つた旧法第五十八条第二項の技術等海外取引については、なお従前の例による。
suppl-3611-13/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-16/par-2
The provisions of Article 58, paragraph (2) of the New Act apply to overseas transactions involving technology, etc. referred to in that paragraph that a corporation carries out on or after the Effective Date, and with regard to overseas transactions involving technology, etc. referred to in Article 58, paragraph (2) of the Former Act that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
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### 第十七条（換地処分等に伴い資産を取得した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Acquisition of Assets Due to Replotting Disposition, etc.
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suppl-3611-13/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-17
**第一項** 新法第六十五条第一項第四号の規定は、法人が施行日以後に同項に規定する換地処分等により取得する資産について適用する。
suppl-3611-13/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-17/par-1
The provisions of Article 65, paragraph (1), item (iv) of the New Act apply to assets that a corporation acquires on or after the Effective Date through replotting disposition, etc. prescribed in that paragraph.
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### 第十八条（特定の資産の買換えの場合の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation, etc. in the Case of Replacement of Specified Assets
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suppl-3611-13/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-18
**第一項** 新法第六十五条の七及び第六十五条の八の規定は、法人が施行日以後に行う新法第六十五条の七第一項の表の上欄に掲げる資産の譲渡に係る法人税について適用し、法人が施行日前に行つた旧法第六十五条の七第一項の表の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-3611-13/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-18/par-1
The provisions of Articles 65-7 and 65-8 of the New Act apply to corporation tax on the transfer of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the New Act that a corporation makes on or after the Effective Date, and with regard to corporation tax on the transfer of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the Former Act that a corporation made before the Effective Date, the provisions then in force continue to govern.
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### 第十九条（贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gift Tax
caption: machine translation, not official
suppl-3611-13/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-19
**第一項** 新法第七十条の三第一項の規定は、昭和六十一年一月一日以後に贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この条において同じ。）により取得した財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。
suppl-3611-13/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-19/par-1
The provisions of Article 70-3, paragraph (1) of the New Act apply to gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) on or after January 1, 1986, and with regard to gift tax on property acquired by gift before that date, the provisions then in force continue to govern.
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### 第二十条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-3611-13/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-20
**第一項** 新法第七十六条第一項の規定は、施行日以後に国から同項に規定する売渡し又は譲与を受ける土地の所有権の保存又は移転の登記に係る登録免許税について適用し、施行日前に国から旧法第七十六条第一項に規定する売渡し又は譲与を受けた土地についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3611-13/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-20/par-1
The provisions of Article 76, paragraph (1) of the New Act apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land that is sold or transferred without compensation by the State as prescribed in that paragraph on or after the Effective Date, and with regard to registration and license tax on those registrations for land that was sold or transferred without compensation by the State as prescribed in Article 76, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第七十七条の二第一項の規定は、同項に規定する法人が施行日以後に買入れ又は借受けをする同項に規定する農地、採草放牧地又は開発して農地とすることが適当な土地の所有権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の二第一項に規定する法人が買入れ又は借受けをした同条に規定する農地、採草放牧地又は開発して農地とすることが適当な土地についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3611-13/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-20/par-2
The provisions of Article 77-2, paragraph (1) of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership or rights of lease to farmland, pasture land or land suitable for development into farmland prescribed in that paragraph that a corporation prescribed in that paragraph purchases or borrows on or after the Effective Date, and with regard to registration and license tax on those registrations for farmland, pasture land or land suitable for development into farmland prescribed in that Article that a corporation prescribed in Article 77-2, paragraph (1) of the Former Act purchased or borrowed before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第七十七条の四第一項の規定は、施行日以後に行われる同項に規定する交換分合により取得する同項に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に行われた旧法第七十七条の四第一項に規定する交換分合により取得した同項に規定する土地についての当該登記に係る登録免許税については、なお従前の例による。
suppl-3611-13/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-20/par-3
The provisions of Article 77-4, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph carried out on or after the Effective Date, and with regard to registration and license tax on that registration for land prescribed in Article 77-4, paragraph (1) of the Former Act acquired through exchange and consolidation prescribed in that paragraph carried out before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新法第七十八条の三の規定は、施行日以後に同条に規定する中小企業者が同条に規定する事業協同組合等から取得する同条に規定する土地又は建物の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十八条の三に規定する中小企業者が同条に規定する事業協同組合等から取得した同条に規定する土地又は建物についての当該登記に係る登録免許税については、なお従前の例による。この場合において、新法第七十八条の三に規定する土地又は建物が次の表の上欄に掲げるものであるときは、同条に規定する中小企業者が同表の中欄に掲げる期間内に取得する当該土地又は建物の当該登記に係る登録免許税については、同条中「千分の二十五」とあるのは、同表の下欄に掲げる字句に読み替えて同条の規定を適用する。
一 新法第七十八条の三第一項に規定する事業協同組合等が租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下この項において「昭和五十五年改正法」という。）の施行の日から施行日の前日までの間に取得した同条第一項に規定する土地又は建物 施行日から平成六年三月三十一日までの期間 千分の二十
二 新法第七十八条の三第一項に規定する事業協同組合等が租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。次号において「昭和五十三年改正法」という。）の施行の日から昭和五十五年改正法の施行の日の前日までの間に取得した同項に規定する土地で政令で定めるもの 施行日から平成六年三月三十一日までの期間 千分の十六
三 新法第七十八条の三第一項に規定する事業協同組合等が昭和五十三年改正法の施行の日前に取得した同項に規定する土地で政令で定めるもの 施行日から平成六年三月三十一日までの期間 千分の十二
四 新法第七十八条の三第一項に規定する事業協同組合等が昭和五十五年改正法の施行の日前に取得した同項に規定する建物で政令で定めるもの 施行日から平成六年三月三十一日までの期間 千分の十六
五 新法第七十八条の三第二項に規定する事業協同組合等が昭和六十年四月一日から施行日の前日までの間に取得した同項に規定する土地 施行日から昭和六十二年三月三十一日までの期間 千分の二十
suppl-3611-13/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-20/par-4
The provisions of Article 78-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land or buildings prescribed in that Article that a small and medium sized enterprise prescribed in that Article acquires from a business cooperative, etc. prescribed in that Article on or after the Effective Date, and with regard to registration and license tax on that registration for land or buildings prescribed in Article 78-3 of the Former Act that a small and medium sized enterprise prescribed in that Article acquired from a business cooperative, etc. prescribed in that Article before the Effective Date, the provisions then in force continue to govern. In this case, if the land or buildings prescribed in Article 78-3 of the New Act fall under those listed in the left-hand column of the following table, with regard to registration and license tax on that registration of that land or those buildings that a small and medium sized enterprise prescribed in that Article acquires within the period listed in the middle column of that table, the provisions of that Article apply by deeming the phrase "25/1,000" in that Article to be replaced with the words listed in the right-hand column of that table.
(i) Land or buildings prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired during the period from the Effective Date of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; referred to as the "1980 Amendment Act" in this paragraph) to the day before the Effective Date The period from the Effective Date to March 31, 1994 20/1,000
(ii) Land prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired during the period from the Effective Date of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in the following item) to the day before the Effective Date of the 1980 Amendment Act, which is specified by Cabinet Order The period from the Effective Date to March 31, 1994 16/1,000
(iii) Land prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired before the Effective Date of the 1978 Amendment Act, which is specified by Cabinet Order The period from the Effective Date to March 31, 1994 12/1,000
(iv) Buildings prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired before the Effective Date of the 1980 Amendment Act, which are specified by Cabinet Order The period from the Effective Date to March 31, 1994 16/1,000
(v) Land prescribed in Article 78-3, paragraph (2) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired during the period from April 1, 1985 to the day before the Effective Date The period from the Effective Date to March 31, 1987 20/1,000
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**第五項** 新法第七十九条の規定は、施行日以後に新造される同条第一項に規定する外航船舶についての所有権の保存の登記又は抵当権の設定の登記に係る登録免許税について適用し、施行日前に新造された旧法第七十九条第一項に規定する外航船舶についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3611-13/art-20/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-20/par-5
The provisions of Article 79 of the New Act apply to registration and license tax on the registration of preservation of ownership or the registration of the creation of a mortgage for ocean-going vessels prescribed in paragraph (1) of that Article that are newly built on or after the Effective Date, and with regard to registration and license tax on those registrations for ocean-going vessels prescribed in Article 79, paragraph (1) of the Former Act that were newly built before the Effective Date, the provisions then in force continue to govern.
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**第六項** 新法第八十一条第一項第三号の規定は、施行日以後にされる同項に規定する勧告若しくは指示又は認定若しくは承認に係る同号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧法第八十一条第一項に規定する勧告若しくは指示又は認定若しくは承認に係る同項第三号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-3611-13/art-20/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-20/par-6
The provisions of Article 81, paragraph (1), item (iii) of the New Act apply to registration and license tax on the registration of matters listed in that item pertaining to a recommendation or instruction, or a certification or approval, prescribed in that paragraph that is given on or after the Effective Date, and with regard to registration and license tax on the registration of matters listed in Article 81, paragraph (1), item (iii) of the Former Act pertaining to a recommendation or instruction, or a certification or approval, prescribed in that paragraph that was given before the Effective Date, the provisions then in force continue to govern.
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**第七項** 旧法第八十一条の二に規定する農業協同組合又は農業協同組合連合会が施行日前に同条に規定する権利を承継した場合における当該承継に係る不動産の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3611-13/art-20/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-20/par-7
With regard to registration and license tax on the registration of transfer of rights to real property pertaining to succession in the case where an agricultural cooperative or federation of agricultural cooperatives prescribed in Article 81-2 of the Former Act succeeded to rights prescribed in that Article before the Effective Date, the provisions then in force continue to govern.
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**第八項** 旧法第八十二条の表の第一号の上欄に掲げる会社が施行日前に取得した同条に規定する土地又は家屋に関する同号の中欄に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-3611-13/art-20/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-20/par-8
With regard to registration and license tax on the registration of matters listed in the middle column of item (i) of the table in Article 82 of the Former Act relating to land or houses prescribed in that Article that a company listed in the left-hand column of that item acquired before the Effective Date, the provisions then in force continue to govern.
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### 第二十一条（たばこ消費税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Tobacco Consumption Tax
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suppl-3611-13/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21
**第一項** 昭和六十一年五月一日（以下この条において「指定日」という。）前に課した、又は課すべきであつたたばこ消費税については、次項及び第三項に定めるものを除き、なお従前の例による。
suppl-3611-13/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-1
With regard to tobacco consumption tax that was imposed, or should have been imposed, before May 1, 1986 (referred to as the "designated day" in this Article), except for that provided for in the following paragraph and paragraph (3), the provisions then in force continue to govern.
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**第二項** 指定日前に製造たばこの製造場から移出された製造たばこ（たばこ消費税法（昭和五十九年法律第七十二号）第三条に規定する製造たばこをいう。以下この条において同じ。）で、同法第十二条第三項（同法第十四条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る同法第十二条第三項各号に掲げる日が指定日以後に到来するものに限る。）について、当該各号に掲げる日までに同法第十二条第三項に規定する書類が提出されなかつた場合における当該製造たばこに係る従量割（同法第二条第一項第四号に規定する従量割をいう。以下この条において同じ。）の税率又は従価割（同法第二条第一項第三号に規定する従価割をいう。以下この条において同じ。）の課税標準は、次の各号に規定するところによる。
suppl-3611-13/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-2
With regard to manufactured tobacco (meaning manufactured tobacco prescribed in Article 3 of the Tobacco Consumption Tax Act (Act No. 72 of 1984); the same applies hereinafter in this Article) shipped out of a manufacturing site of manufactured tobacco before the designated day that relates to a notification or approval under Article 12, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 14, paragraph (3) of that Act; the same applies hereinafter in this paragraph) (limited to that for which the day listed in the relevant item of Article 12, paragraph (3) of that Act pertaining to that notification or approval arrives on or after the designated day), if the documents prescribed in Article 12, paragraph (3) of that Act were not submitted by the day listed in that item, the tax rate of the quantity-based portion (meaning the quantity-based portion prescribed in Article 2, paragraph (1), item (iv) of that Act; the same applies hereinafter in this Article) or the tax base of the value-based portion (meaning the value-based portion prescribed in Article 2, paragraph (1), item (iii) of that Act; the same applies hereinafter in this Article) pertaining to that manufactured tobacco is as provided in the following items:
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**一** 従量割の税率 新法第八十七条の三に規定する税率
suppl-3611-13/art-21/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-2/item-1
tax rate of the quantity-based portion: the tax rate prescribed in Article 87-3 of the New Act;
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**二** 従価割の課税標準 新法第八十七条の四に規定する課税標準たる金額
suppl-3611-13/art-21/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-2/item-2
tax base of the value-based portion: the amount serving as the tax base prescribed in Article 87-4 of the New Act.
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**第三項** 次の表の上欄に掲げる法律の規定によりたばこ消費税の免除を受けて指定日前に保税地域から引き取られた製造たばこについて、指定日以後に同表の下欄に掲げる法律の規定に該当することとなつた場合における当該製造たばこに係る従量割の税率又は従価割の課税標準は、前項各号に規定するところによる。
免除の規定 追徴の規定
たばこ消費税法第十三条第一項 同法第十三条第七項
輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 同法第十一条第三項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 同法第十二条第四項
輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 同法第十三条第三項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
suppl-3611-13/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-3
With regard to manufactured tobacco that was exempted from tobacco consumption tax pursuant to the provisions of the Acts listed in the left-hand column of the following table and withdrawn from a bonded area before the designated day, if, on or after the designated day, it comes to fall under the provisions of the Acts listed in the right-hand column of that table, the tax rate of the quantity-based portion or the tax base of the value-based portion pertaining to that manufactured tobacco is as provided in the items of the preceding paragraph.
Provisions on exemption Provisions on additional collection
Article 13, paragraph (1) of the Tobacco Consumption Tax Act Article 13, paragraph (7) of that Act
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) Article 11, paragraph (3) of that Act
Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (4) of that Act
Article 13, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (3) of that Act
Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
machine translation, not official
**第四項** 指定日に、製造たばこの製造場又は保税地域以外の場所で製造たばこを販売のため所持する製造たばこの製造者又は販売業者がある場合において、その数量（たばこ消費税法第二条第二項に規定する製造たばこの区分により、第二種及び第三種の製造たばこについては一グラムを一本に、第四種の製造たばこ、かみ用の製造たばこ及びかぎ用の製造たばこについては二グラムを一本に換算した数量とし、二以上の場所で製造たばこを所持する場合には、その合計数量とする。）が二万本以上であるときは、当該製造たばこについては、その者が製造たばこの製造者として当該製造たばこを指定日にその者の製造たばこの製造場から移出したものとみなして、次の表の上欄に掲げる製造たばこの区分（同項に規定する製造たばこの区分をいう。以下この条において同じ。）に応じ、千本又は一キログラムにつき、同表の下欄に掲げる従量割の税率によりたばこ消費税を課する。
製造たばこの区分 従量割の税率
一 喫煙用の製造たばこ
（１） 第一種 千本につき四百五十円
（２） 第二種 一キログラムにつき四百五十円
（３） 第三種 一キログラムにつき四百五十円
（４） 第四種 一キログラムにつき二百二十五円
二 かみ用の製造たばこ 一キログラムにつき二百二十五円
三 かぎ用の製造たばこ 一キログラムにつき二百二十五円
suppl-3611-13/art-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-4
If, on the designated day, there is a manufacturer or seller of manufactured tobacco that possesses manufactured tobacco for sale at a place other than a manufacturing site of manufactured tobacco or a bonded area, and the quantity of that manufactured tobacco (meaning the quantity calculated, according to the categories of manufactured tobacco prescribed in Article 2, paragraph (2) of the Tobacco Consumption Tax Act, by converting one gram into one stick for Class 2 and Class 3 manufactured tobacco and two grams into one stick for Class 4 manufactured tobacco, manufactured tobacco for chewing and manufactured tobacco for snuffing, and, if the person possesses manufactured tobacco at two or more places, the total quantity) is 20,000 sticks or more, that manufactured tobacco is deemed to have been shipped out by that person, as a manufacturer of manufactured tobacco, from that person's manufacturing site of manufactured tobacco on the designated day, and tobacco consumption tax is imposed on it per 1,000 sticks or per kilogram at the tax rate of the quantity-based portion set forth in the right-hand column of the following table, according to the category of manufactured tobacco set forth in the left-hand column of that table (meaning the category of manufactured tobacco prescribed in that paragraph; the same applies hereinafter in this Article).
Category of manufactured tobacco Tax rate of the quantity-based portion
i Manufactured tobacco for smoking
(1) Class 1 450 yen per 1,000 sticks
(2) Class 2 450 yen per kilogram
(3) Class 3 450 yen per kilogram
(4) Class 4 225 yen per kilogram
ii Manufactured tobacco for chewing 225 yen per kilogram
iii Manufactured tobacco for snuffing 225 yen per kilogram
machine translation, not official
**第五項** 前項に規定する者は、その所持する製造たばこで同項の規定に該当するものの貯蔵場所（たばこ事業法（昭和五十九年法律第六十八号）第九条第六項に規定する小売販売業者にあつては、同法第二十二条第一項に規定する営業所。以下この項において同じ。）ごとに、政令で定めるところにより、次に掲げる事項を記載した申告書を、指定日から起算して一月以内に、その貯蔵場所の所在地を所轄する税務署長に提出しなければならない。
suppl-3611-13/art-21/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-5
The person prescribed in the preceding paragraph must, pursuant to the provisions of Cabinet Order, submit a return stating the following particulars, for each storage place (for a retail seller prescribed in Article 9, paragraph (6) of the Tobacco Business Act (Act No. 68 of 1984), the business office prescribed in Article 22, paragraph (1) of that Act; the same applies hereinafter in this paragraph) of the manufactured tobacco in that person's possession that falls under the provisions of that paragraph, to the district director with jurisdiction over the place where that storage place is located, within one month counting from the designated day:
machine translation, not official
**一** 所持する製造たばこの区分及び区分ごとの数量
suppl-3611-13/art-21/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-5/item-1
the category of manufactured tobacco in the person's possession and the quantity for each category;
machine translation, not official
**二** 前号の数量により算定した前項の規定によるたばこ消費税額及び当該たばこ消費税額の合計額
suppl-3611-13/art-21/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-5/item-2
the amount of tobacco consumption tax under the provisions of the preceding paragraph calculated on the basis of the quantity referred to in the preceding item, and the total of those amounts of tobacco consumption tax;
machine translation, not official
**三** その他参考となるべき事項
suppl-3611-13/art-21/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-5/item-3
other particulars for reference.
machine translation, not official
**第六項** 第四項に規定する者が、前項の規定による申告書を、地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和六十一年法律第十四号）附則第五条第三項に規定する道府県たばこ消費税に係る申告書又は同法附則第九条第三項に規定する市町村たばこ消費税に係る申告書に併せて、これらの規定に規定する道府県知事又は市町村長に提出したときは、その提出を受けた道府県知事又は市町村長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する税務署長に提出されたものとみなす。
suppl-3611-13/art-21/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-6
If a person prescribed in paragraph (4) has submitted the return under the provisions of the preceding paragraph to the prefectural governor or mayor of the municipality prescribed in the provisions referred to below, together with a return pertaining to prefectural tobacco consumption tax prescribed in Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants and Payments to Municipalities Where State-Owned Assets, etc. Are Located (Act No. 14 of 1986) or a return pertaining to municipal tobacco consumption tax prescribed in Article 9, paragraph (3) of the Supplementary Provisions of that Act, the prefectural governor or mayor of the municipality that received it may accept the return under the provisions of the preceding paragraph. In this case, that return is deemed to have been submitted to the district director prescribed in that paragraph.
machine translation, not official
**第七項** 第五項の規定による申告書を提出した者は、昭和六十一年十月三十一日までに、当該申告書に記載した同項第二号に掲げるたばこ消費税額の合計額に相当するたばこ消費税を、国に納付しなければならない。
suppl-3611-13/art-21/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-7
A person who has submitted a return under the provisions of paragraph (5) must pay to the State, by October 31, 1986, the tobacco consumption tax equivalent to the total amount of tobacco consumption tax set forth in item (ii) of that paragraph that is stated in that return.
machine translation, not official
**第八項** 前項の規定は、同項に規定する第五項の規定による申告書を提出すべき者で、当該申告に係るたばこ消費税につき国税通則法（昭和三十七年法律第六十六号）に規定する期限後申告書若しくは修正申告書を同項の規定による申告書に係る前項の納期限前に提出したもの又は同法に規定する更正若しくは決定を受けたもののうち、同法第三十五条第二項第二号の規定による納付の期限が前項の納期限前に到来するものについて準用する。
suppl-3611-13/art-21/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-8
The provisions of the preceding paragraph apply mutatis mutandis to a person who is to submit a return under the provisions of paragraph (5) as prescribed in that paragraph and who, with regard to the tobacco consumption tax pertaining to that return, has filed a return filed after the due date or an amended return prescribed in the Act on General Rules for National Taxes (Act No. 66 of 1962) before the due date for payment referred to in the preceding paragraph for the return under the provisions of that paragraph, or has received a reassessment or determination prescribed in that Act, and for whom the time limit for payment under the provisions of Article 35, paragraph (2), item (ii) of that Act arrives before the due date for payment referred to in the preceding paragraph.
machine translation, not official
**第九項** 第四項の規定によりたばこ消費税を課された、又は課されるべき製造たばこのうち、たばこ消費税法第十一条第二項に規定する特定販売業者が自ら保税地域から引き取つた製造たばこで販売のため所持するものを輸出した場合において、当該特定販売業者が政令で定めるところにより、当該製造たばこが第四項の規定によりたばこ消費税を課された、又は課されるべきものであることにつき、当該製造たばこの輸出の申告をした税関の税関長の確認を受けたときは、当該たばこ消費税額に相当する金額は、同法第十五条の規定に準じて、当該製造たばこにつき納付された、若しくは納付されるべき又は徴収された、若しくは徴収されるべきたばこ消費税額に相当する金額に係る還付に併せて、当該特定販売業者に還付する。
suppl-3611-13/art-21/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-9
If, of manufactured tobacco on which tobacco consumption tax has been or is to be imposed pursuant to the provisions of paragraph (4), manufactured tobacco that a specified seller prescribed in Article 11, paragraph (2) of the Tobacco Consumption Tax Act has itself withdrawn from a bonded area and possesses for sale is exported, and that specified seller has, pursuant to the provisions of Cabinet Order, obtained confirmation from the director-general of the customs house at which the export declaration for that manufactured tobacco was made that tobacco consumption tax has been or is to be imposed on that manufactured tobacco pursuant to the provisions of paragraph (4), an amount equivalent to that amount of tobacco consumption tax is refunded to that specified seller, in accordance with the provisions of Article 15 of that Act, together with the refund pertaining to the amount equivalent to the amount of tobacco consumption tax that has been or is to be paid, or has been or is to be collected, on that manufactured tobacco.
machine translation, not official
**第十項** 次の各号に掲げる場合において、当該各号に規定する製造たばこ製造者（たばこ消費税法第六条第四項に規定する製造たばこ製造者をいう。以下この項において同じ。）が政令で定めるところにより、当該製造たばこが第四項の規定によるたばこ消費税を課された、又は課されるべきものであることにつき、当該製造たばこの戻入れ又は移入に係る製造たばこの製造場の所在地を所轄する税務署長の確認を受けたときは、当該たばこ消費税額に相当する金額は、同法第十六条の規定に準じて、当該製造たばこにつき当該製造たばこ製造者が納付した、又は納付すべきたばこ消費税額（第二号に該当する場合にあつては、同号に規定する他の製造たばこの製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべきたばこ消費税額）に相当する金額に係る控除又は還付に併せて、その者に係るたばこ消費税額から控除し、又はその者に還付する。
suppl-3611-13/art-21/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-10
In the cases set forth in the following items, if the manufacturer of manufactured tobacco prescribed in each of those items (meaning a manufacturer of manufactured tobacco prescribed in Article 6, paragraph (4) of the Tobacco Consumption Tax Act; the same applies hereinafter in this paragraph) has, pursuant to the provisions of Cabinet Order, obtained confirmation from the district director with jurisdiction over the place where the manufacturing site of manufactured tobacco pertaining to the return or bringing in of that manufactured tobacco is located that tobacco consumption tax under the provisions of paragraph (4) has been or is to be imposed on that manufactured tobacco, an amount equivalent to that amount of tobacco consumption tax is, in accordance with the provisions of Article 16 of that Act, deducted from the amount of tobacco consumption tax pertaining to that person or refunded to that person, together with the deduction or refund pertaining to the amount equivalent to the amount of tobacco consumption tax that the manufacturer of manufactured tobacco has paid or is to pay on that manufactured tobacco (in the case falling under item (ii), the amount of tobacco consumption tax that has been or is to be paid upon shipment from the other manufacturing site of manufactured tobacco prescribed in that item, or that has been or is to be paid, or has been or is to be collected, upon withdrawal from a bonded area):
machine translation, not official
**一** 製造たばこ製造者がその製造場から移出した製造たばこで、第四項の規定によるたばこ消費税を課された、又は課されるべきものが当該製造場に戻し入れられた場合（当該製造たばこで製造たばこの販売業者から返品されたものその他政令で定めるものが当該製造たばこ製造者の他の製造たばこの製造場に移入された場合を含む。）
suppl-3611-13/art-21/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-10/item-1
if manufactured tobacco that a manufacturer of manufactured tobacco has shipped out from its manufacturing site and on which tobacco consumption tax under the provisions of paragraph (4) has been or is to be imposed is returned to that manufacturing site (including if such manufactured tobacco that has been returned by a seller of manufactured tobacco, or other such manufactured tobacco specified by Cabinet Order, is brought into another manufacturing site of manufactured tobacco of that manufacturer of manufactured tobacco);
machine translation, not official
**二** 前号に該当する場合を除き、製造たばこ製造者が、他の製造たばこの製造場から移出され、又は保税地域から引き取られた製造たばこで第四項の規定によるたばこ消費税を課された、又は課されるべきものを製造たばこの製造場に移入し、当該製造たばこをその移入した製造場から更に移出した場合
suppl-3611-13/art-21/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-10/item-2
beyond the case falling under the preceding item, if a manufacturer of manufactured tobacco brings into a manufacturing site of manufactured tobacco manufactured tobacco that has been shipped out from another manufacturing site of manufactured tobacco or withdrawn from a bonded area and on which tobacco consumption tax under the provisions of paragraph (4) has been or is to be imposed, and further ships that manufactured tobacco out from the manufacturing site into which it was brought.
machine translation, not official
**第十一項** たばこ消費税法第二十六条（第二号を除く。）の規定は、第五項の規定による申告書を提出しなければならない者について準用する。
suppl-3611-13/art-21/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-11
The provisions of Article 26 of the Tobacco Consumption Tax Act (excluding item (ii)) apply mutatis mutandis to a person who must submit a return under the provisions of paragraph (5).
machine translation, not official
**第十二項** 第五項の規定による申告書の提出を怠つた者は、二十万円以下の罰金に処する。
suppl-3611-13/art-21/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-12
A person who has failed to submit a return under the provisions of paragraph (5) is punished by a fine of 200,000 yen or less.
machine translation, not official
**第十三項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の罰金刑を科する。
suppl-3611-13/art-21/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-13
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed the violation referred to in the preceding paragraph with regard to the business or property of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine referred to in that paragraph.
machine translation, not official
**第十四項** 指定日前にした行為及び第一項の規定によりなお従前の例によることとされるたばこ消費税に係る指定日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3611-13/art-21/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-14
With regard to the application of penal provisions to acts committed before the designated day and to acts committed on or after the designated day in relation to tobacco consumption tax that remains governed by the provisions then in force pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.
machine translation, not official
### 第二十三条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-3611-13/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-23
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律（次項において「改正後の昭和五十九年改正法」という。）附則第三条の規定は、昭和六十一年分以後の所得税について適用し、昭和六十年分以前の所得税については、なお従前の例による。
suppl-3611-13/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-23/par-1
The provisions of Article 3 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1984 Amendment Act as Amended" in the following paragraph) apply to income tax for 1986 and subsequent years, and the provisions then in force continue to govern income tax for 1985 and prior years.
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**第二項** 改正後の昭和五十九年改正法附則第十条の規定は、法人の施行日以後に終了する事業年度分の所得に対する法人税について適用し、法人の施行日前に終了した事業年度分の所得に対する法人税については、なお従前の例による。
suppl-3611-13/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-23/par-2
The provisions of Article 10 of the Supplementary Provisions of the 1984 Amendment Act as Amended apply to corporation tax on income for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax on income for business years of a corporation that ended before the Effective Date.
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## 附 則 昭和六一年四月一八日法律第二一号
suppl-3611-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-21 · https://japanlaw.org/l/332AC0000000026/suppl-3611-21
### 第一条（施行期日等） — Effective Date, etc.
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suppl-3611-21/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-21/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-21/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3611-21/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-21/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-21/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和六一年五月一六日法律第五〇号
suppl-3611-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-50 · https://japanlaw.org/l/332AC0000000026/suppl-3611-50
### 第一条（施行期日） — Effective Date
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suppl-3611-50/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-50/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-50/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3611-50/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-50/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-50/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和六一年一二月四日法律第九三号
suppl-3611-93 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-93 · https://japanlaw.org/l/332AC0000000026/suppl-3611-93
### 第一条（施行期日） — Effective Date
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suppl-3611-93/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-93/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-93/art-1
**第一項** この法律は、昭和六十二年四月一日から施行する。
suppl-3611-93/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-93/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-93/art-1/par-1
This Act comes into effect on April 1, 1987.
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### 第十三条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-3611-93/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-93/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3611-93/art-13
**第一項** 第八十八条の規定による改正前の租税特別措置法（次項において「旧法」という。）第八十条に規定する一般乗合旅客自動車運送事業又は地方鉄道業を営もうとする者が、施行日前に同条に規定する許可又は認可に基づき、土地若しくは建物の所有権、地上権若しくは賃借権の取得をした場合又は施行日前に同条に規定する協議が調い、若しくは同条に規定する書類が運輸大臣に提出されたことにより、当該協議の結果に従つて若しくは当該書類において定められた措置に従つて、同条に規定する株式会社が設立される場合における当該土地若しくは建物の所有権、地上権若しくは賃借権の保存、移転若しくは設定の登記又は当該株式会社の設立の登記に係る登録免許税については、なお従前の例による。
suppl-3611-93/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-93/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-93/art-13/par-1
With regard to registration and license tax on the registration of the preservation, transfer or creation of ownership, superficies rights or rights of lease of land or buildings, or on the registration of the incorporation of the stock company, in the case where a person intending to operate the general passenger motor vehicle transportation business or local railway business prescribed in Article 80 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 88 (referred to as the "Former Act" in the following paragraph) has acquired ownership, superficies rights or rights of lease of land or buildings before the Effective Date on the basis of the permission or authorization prescribed in that Article, or in the case where, because the consultation prescribed in that Article was concluded or the documents prescribed in that Article were submitted to the Minister of Transport before the Effective Date, the stock company prescribed in that Article is incorporated in accordance with the outcome of that consultation or the measures specified in those documents, the provisions then in force continue to govern.
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**第二項** 附則第二十三条第一項に規定する特定地方交通線については、旧法第八十条の規定は、施行日から起算して四年を経過する日までの間は、なおその効力を有する。この場合において、同条中「日本国有鉄道経営再建促進特別措置法（昭和五十五年法律第百十一号）第八条第六項に規定する特定地方交通線（以下この条において「特定地方交通線」という。）」とあるのは「特定地方交通線（日本国有鉄道改革法等施行法（昭和六十一年法律第九十三号。以下この条において「施行法」という。）附則第二十三条第一項の規定によりなおその効力を有することとされた施行法第百十条の規定による廃止前の日本国有鉄道経営再建促進特別措置法（昭和五十五年法律第百十一号。以下この条において「旧法」という。）第九条第一項の特定地方交通線をいう。以下同じ。）」と、「同法第八条第二項に規定する」とあるのは「道路運送法（昭和二十六年法律第百八十三号）第三条第二項第一号の」と、「同法第十二条第一項に規定する地方鉄道業（以下この条において「地方鉄道業」という。）」とあるのは「鉄道事業法（昭和六十一年法律第九十二号）第二条第一項に規定する鉄道事業（以下この条において「鉄道事業」という。）」と、「昭和五十六年四月一日から昭和六十二年三月三十一日」とあるのは「日本国有鉄道改革法（昭和六十一年法律第八十七号）附則第二項の規定の施行の日から平成二年三月三十一日」と、「日本国有鉄道法（昭和二十三年法律第二百五十六号）第四十五条第二項の規定による許可若しくは日本国有鉄道経営再建促進特別措置法第十二条第二項の規定による認可」とあるのは「旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律（昭和六十一年法律第八十八号）第八条の規定による認可若しくは施行法附則第二十三条第八項の規定による認定」と、「同法第九条第一項」とあるのは「施行法附則第二十三条第一項の規定によりなおその効力を有することとされた旧法第九条第一項」と、「同法第十条第四項」とあるのは「施行法附則第二十三条第一項の規定によりなおその効力を有することとされた旧法第十条第四項」と、「若しくは地方鉄道業」とあるのは「若しくは鉄道事業」と、「大蔵省令」とあるのは「政令」と、「当該許可若しくは認可がされた日又は日本国有鉄道法第五十三条」とあるのは「当該認可若しくは認定がされた日又は鉄道事業法第二十八条第一項」とする。
suppl-3611-93/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-93/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-93/art-13/par-2
With regard to the specified local transport lines prescribed in Article 23, paragraph (1) of the Supplementary Provisions, the provisions of Article 80 of the Former Act remain in force until the day on which four years have elapsed counting from the Effective Date. In this case, in that Article, the phrase "specified local transport lines prescribed in Article 8, paragraph (6) of the Act on Special Measures for Promoting the Reconstruction of the Management of the Japanese National Railways (Act No. 111 of 1980) (hereinafter referred to as 'specified local transport lines' in this Article)" is deemed to be replaced with "specified local transport lines (meaning the specified local transport lines referred to in Article 9, paragraph (1) of the Act on Special Measures for Promoting the Reconstruction of the Management of the Japanese National Railways (Act No. 111 of 1980; hereinafter referred to as the 'Former Act' in this Article) prior to its repeal by the provisions of Article 110 of the Act for Enforcement of the Japanese National Railways Reform Act (Act No. 93 of 1986; hereinafter referred to as the 'Enforcement Act' in this Article), which remains in force pursuant to the provisions of Article 23, paragraph (1) of the Supplementary Provisions of the Enforcement Act; the same applies hereinafter)"; the phrase "prescribed in Article 8, paragraph (2) of that Act" is deemed to be replaced with "referred to in Article 3, paragraph (2), item (i) of the Road Transportation Act (Act No. 183 of 1951)"; the phrase "local railway business prescribed in Article 12, paragraph (1) of that Act (hereinafter referred to as 'local railway business' in this Article)" is deemed to be replaced with "railway business prescribed in Article 2, paragraph (1) of the Railway Business Act (Act No. 92 of 1986) (hereinafter referred to as 'railway business' in this Article)"; the phrase "from April 1, 1981 to March 31, 1987" is deemed to be replaced with "from the date of enforcement of the provisions of paragraph (2) of the Supplementary Provisions of the Japanese National Railways Reform Act (Act No. 87 of 1986) to March 31, 1990"; the phrase "permission under the provisions of Article 45, paragraph (2) of the Japanese National Railways Act (Act No. 256 of 1948) or authorization under the provisions of Article 12, paragraph (2) of the Act on Special Measures for Promoting the Reconstruction of the Management of the Japanese National Railways" is deemed to be replaced with "authorization under the provisions of Article 8 of the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 88 of 1986) or certification under the provisions of Article 23, paragraph (8) of the Supplementary Provisions of the Enforcement Act"; the phrase "Article 9, paragraph (1) of that Act" is deemed to be replaced with "Article 9, paragraph (1) of the Former Act, which remains in force pursuant to the provisions of Article 23, paragraph (1) of the Supplementary Provisions of the Enforcement Act"; the phrase "Article 10, paragraph (4) of that Act" is deemed to be replaced with "Article 10, paragraph (4) of the Former Act, which remains in force pursuant to the provisions of Article 23, paragraph (1) of the Supplementary Provisions of the Enforcement Act"; the phrase "or local railway business" is deemed to be replaced with "or railway business"; the phrase "Order of the Ministry of Finance" is deemed to be replaced with "Cabinet Order"; and the phrase "the date on which that permission or authorization was given or Article 53 of the Japanese National Railways Act" is deemed to be replaced with "the date on which that authorization or certification was given or Article 28, paragraph (1) of the Railway Business Act".
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### 第四十二条（政令への委任） — Delegation to Cabinet Order
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suppl-3611-93/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-93/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-3611-93/art-42
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な事項は、政令で定める。
suppl-3611-93/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-93/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-93/art-42/par-1
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, matters necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 昭和六一年一二月五日法律第九七号
suppl-3611-97 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-97 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97
### 第一条（施行期日） — Effective Date
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suppl-3611-97/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-97/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3611-97/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-97/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-1/par-1
This Act comes into effect on the date of promulgation.
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### 第六条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-3611-97/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-97/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6
**第一項** 前条の規定による改正後の租税特別措置法（以下この条において「改正後の租税特別措置法」という。）第十二条第一項の規定は、次項に定める場合を除き、個人がこの法律の施行の日（以下この条において「施行日」という。）以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供する同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした前条の規定による改正前の租税特別措置法（以下この条において「改正前の租税特別措置法」という。）第十二条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3611-97/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-97/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/par-1
Except in the case provided for in the following paragraph, the provisions of Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended by the provisions of the preceding Article (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended" in this Article) apply to industrial machinery, etc. prescribed in that paragraph for which an individual carries out the acquisition, etc. (meaning acquisition or manufacture or construction; the same applies hereinafter in this Article) on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date" in this Article) and which the individual puts to use for the individual's business, and the provisions then in force continue to govern cases in which an individual has put to use for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the Amendment" in this Article) for which the individual carried out the acquisition, etc. before the Effective Date.
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**第二項** 個人が、施行日から昭和六十二年三月三十一日までの間に、旧地域法第二条第三項に規定する特定地域（以下この条において「旧特定地域」という。）において取得等をする改正前の租税特別措置法第十二条第一項に規定する工業用機械等については、同条の規定は、なおその効力を有する。この場合において、同条第一項の表の第二号中「特定業種関連地域中小企業対策臨時措置法（昭和五十三年法律第百六号）第二条第三項に規定する特定地域のうち政令で定める地区」とあるのは、「旧特定業種関連地域中小企業対策臨時措置法（昭和五十三年法律第百六号）第二条第三項に規定する特定地域のうち政令で定める地区」とする。
suppl-3611-97/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-97/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/par-2
With regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment for which an individual carries out the acquisition, etc. within a specified area prescribed in Article 2, paragraph (3) of the Former Regional Act (hereinafter referred to as a "former specified area" in this Article) during the period from the Effective Date to March 31, 1987, the provisions of that Article remain in force. In this case, the phrase "districts specified by Cabinet Order within the specified areas prescribed in Article 2, paragraph (3) of the Act on Temporary Measures for Small and Medium-Sized Enterprises in Regions Related to Specified Industries (Act No. 106 of 1978)" in item (ii) of the table in paragraph (1) of that Article is deemed to be replaced with "districts specified by Cabinet Order within the specified areas prescribed in Article 2, paragraph (3) of the former Act on Temporary Measures for Small and Medium-Sized Enterprises in Regions Related to Specified Industries (Act No. 106 of 1978)".
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**第三項** 個人が、改正前の租税特別措置法第十八条第一項第四号に規定する実施計画につき施行日前に同号の承認を受けた同号に規定する認定組合等に対し施行日から昭和六十二年三月三十一日までの間に支出する同号に掲げる負担金については、なお従前の例による。
suppl-3611-97/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-97/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/par-3
With regard to contributions set forth in Article 18, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation Before the Amendment that an individual disburses during the period from the Effective Date to March 31, 1987 to a certified association, etc. prescribed in that item that obtained the approval referred to in that item before the Effective Date for an implementation plan prescribed in that item, the provisions then in force continue to govern.
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**第四項** 改正後の租税特別措置法第四十五条第一項の規定は、次項に定める場合を除き、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした改正前の租税特別措置法第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3611-97/art-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-97/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/par-4
Except in the case provided for in the following paragraph, the provisions of Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended apply to industrial machinery, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date and which the corporation puts to use for its business, and the provisions then in force continue to govern cases in which a corporation has put to use for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment for which the corporation carried out the acquisition, etc. before the Effective Date.
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**第五項** 法人が、施行日から昭和六十二年三月三十一日までの間に、旧特定地域において取得等をする改正前の租税特別措置法第四十五条第一項に規定する工業用機械等については、同条の規定は、なおその効力を有する。この場合において、同条第一項の表の第二号中「特定業種関連地域中小企業対策臨時措置法第二条第三項に規定する特定地域のうち政令で定める地区」とあるのは、「旧特定業種関連地域中小企業対策臨時措置法第二条第三項に規定する特定地域のうち政令で定める地区」とする。
suppl-3611-97/art-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-97/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/par-5
With regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment for which a corporation carries out the acquisition, etc. within a former specified area during the period from the Effective Date to March 31, 1987, the provisions of that Article remain in force. In this case, the phrase "districts specified by Cabinet Order within the specified areas prescribed in Article 2, paragraph (3) of the Act on Temporary Measures for Small and Medium-Sized Enterprises in Regions Related to Specified Industries" in item (ii) of the table in paragraph (1) of that Article is deemed to be replaced with "districts specified by Cabinet Order within the specified areas prescribed in Article 2, paragraph (3) of the former Act on Temporary Measures for Small and Medium-Sized Enterprises in Regions Related to Specified Industries".
machine translation, not official
**第六項** 法人が、改正前の租税特別措置法第五十二条第一項第四号に規定する実施計画につき施行日前に同号の承認を受けた同号に規定する認定組合等に対し施行日から昭和六十二年三月三十一日までの間に支出する同号に掲げる負担金については、なお従前の例による。
suppl-3611-97/art-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-97/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/par-6
With regard to contributions set forth in Article 52, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation Before the Amendment that a corporation disburses during the period from the Effective Date to March 31, 1987 to a certified association, etc. prescribed in that item that obtained the approval referred to in that item before the Effective Date for an implementation plan prescribed in that item, the provisions then in force continue to govern.
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**第七項** 改正前の租税特別措置法第六十六条の十第一項第四号に掲げる認定組合等が、施行日前に同号に規定する承認を受けた同号の実施計画において定められた同号に掲げる固定資産で同項の試験研究用資産に該当するものを施行日から昭和六十二年三月三十一日までの間に取得し、又は製作した場合における法人税については、なお従前の例による。
suppl-3611-97/art-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-97/art-6/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/par-7
With regard to corporation tax in the case where a certified association, etc. set forth in Article 66-10, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation Before the Amendment has, during the period from the Effective Date to March 31, 1987, acquired or manufactured fixed assets set forth in that item that are specified in the implementation plan referred to in that item for which it obtained the approval prescribed in that item before the Effective Date and that fall under the assets for experimental research referred to in that paragraph, the provisions then in force continue to govern.
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## 附 則 昭和六一年一二月二二日法律第一〇六号
suppl-3611-106 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-106 · https://japanlaw.org/l/332AC0000000026/suppl-3611-106
### 第一条（施行期日） — Effective Date
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suppl-3611-106/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-106/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-106/art-1
**第一項** この法律は、昭和六十二年一月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-3611-106/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-106/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-106/art-1/par-1
This Act comes into effect on January 1, 1987; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 略
suppl-3611-106/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-106/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-106/art-1/par-1/item-1
Omitted
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**二** 第四条の規定（前号に掲げる改正規定を除く。）、第五条の規定及び第七条の規定並びに附則第十六条、第二十四条から第二十九条まで、第三十一条及び第三十五条の規定 公布の日から起算して一年六月を超えない範囲内において政令で定める日
suppl-3611-106/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-106/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-106/art-1/par-1/item-2
the provisions of Article 4 (excluding the amending provisions set forth in the preceding item), the provisions of Article 5 and the provisions of Article 7, and the provisions of Article 16, Articles 24 through 29, Article 31 and Article 35 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding one year and six months from the date of promulgation.
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## 附 則 昭和六二年三月三一日法律第一四号
suppl-3621-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14
### 第一条（施行期日） — Effective Date
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suppl-3621-14/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-1
**第一項** この法律は、昭和六十二年四月一日から施行する。
suppl-3621-14/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-1/par-1
This Act comes into effect on April 1, 1987.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3621-14/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和六十二年分以後の所得税について適用し、昭和六十一年分以前の所得税については、なお従前の例による。
suppl-3621-14/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-2/par-1
Unless otherwise specially provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as Amended (hereinafter referred to as the "New Act") apply to income tax for 1987 and subsequent years, and the provisions then in force continue to govern income tax for 1986 and prior years.
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### 第三条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Individuals
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suppl-3621-14/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3
**第一項** 新法第十一条第一項の表の第一号、第三号、第四号及び第六号の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供するこれらの規定に掲げる減価償却資産について適用し、個人が施行日前に取得等をした改正前の租税特別措置法（以下「旧法」という。）第十一条第一項の表の第一号、第二号、第四号、第五号及び第七号に掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3621-14/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-1
The provisions of items (i), (iii), (iv) and (vi) of the table in Article 11, paragraph (1) of the New Act apply to the depreciable assets set forth in those provisions for which an individual carries out the acquisition, etc. (meaning acquisition or manufacture or construction; the same applies hereinafter in this Article) on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date") and which the individual puts to use for the individual's business, and the provisions then in force continue to govern cases in which an individual has put to use for the individual's business depreciable assets set forth in items (i), (ii), (iv), (v) and (vii) of the table in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment (hereinafter referred to as the "Former Act") for which the individual carried out the acquisition, etc. before the Effective Date.
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**第二項** 新法第十一条第一項の表の第二号の規定は、施行日以後に工業用水法（昭和三十一年法律第百四十六号）第三条第一項に規定する指定地域となつた地域内に存する同号に規定する井戸に代えて事業の用に供される同号に掲げる機械その他の設備について適用し、施行日前に当該指定地域となつた地域内に存する旧法第十一条第一項の表の第三号に規定する井戸に代えて事業の用に供される同号に掲げる機械その他の設備については、なお従前の例による。
suppl-3621-14/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-2
The provisions of item (ii) of the table in Article 11, paragraph (1) of the New Act apply to machinery and other equipment set forth in that item that is put to use for business in place of a well prescribed in that item located within an area that became a designated area prescribed in Article 3, paragraph (1) of the Industrial Water Act (Act No. 146 of 1956) on or after the Effective Date, and the provisions then in force continue to govern machinery and other equipment set forth in item (iii) of the table in Article 11, paragraph (1) of the Former Act that is put to use for business in place of a well prescribed in that item located within an area that became that designated area before the Effective Date.
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**第三項** 個人が施行日前に取得等をした旧法第十一条の二第一項に規定する地震防災応急対策用資産をその事業の用に供した場合については、なお従前の例による。
suppl-3621-14/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-3
The provisions then in force continue to govern cases in which an individual has put to use for the individual's business assets for emergency earthquake disaster countermeasures prescribed in Article 11-2, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date.
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**第四項** 新法第十二条第一項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3621-14/art-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-4
The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date and which the individual puts to use for the individual's business, and the provisions then in force continue to govern cases in which an individual has put to use for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date.
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**第五項** 新法第十二条の二第一項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する技術開発用機械等について適用し、個人が施行日前に取得等をした旧法第十二条の二第一項に規定する技術開発用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3621-14/art-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-3/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-5
The provisions of Article 12-2, paragraph (1) of the New Act apply to machinery, etc. for technological development prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date and which the individual puts to use for the individual's business, and the provisions then in force continue to govern cases in which an individual has put to use for the individual's business machinery, etc. for technological development prescribed in Article 12-2, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date.
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**第六項** 新法第十三条第一項の規定は、個人が施行日以後に取得等をする同項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具について適用し、個人が施行日前に取得等をした旧法第十三条第一項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具については、なお従前の例による。
suppl-3621-14/art-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-3/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-6
The provisions of Article 13, paragraph (1) of the New Act apply to machinery and equipment, factory buildings and their associated facilities, and vehicles and transportation equipment prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment, factory buildings and their associated facilities, and vehicles and transportation equipment prescribed in Article 13, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date.
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**第七項** 新法第十三条の二第一項の規定は、施行日以後に同項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につき承認を受けるこれらの規定の商工組合等又は特定組合の構成員の有するこれらの規定に掲げる減価償却資産について適用し、施行日前に旧法第十三条の二第一項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につき承認を受けたこれらの規定の商工組合等又は特定組合の構成員の有するこれらの規定に掲げる減価償却資産については、なお従前の例による。
suppl-3621-14/art-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-3/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-7
The provisions of Article 13-2, paragraph (1) of the New Act apply to depreciable assets set forth in those provisions that are held by members of a commercial and industrial association, etc. or specified association referred to in those provisions that obtains approval on or after the Effective Date for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in item (i) or (ii) of that paragraph, and the provisions then in force continue to govern depreciable assets set forth in those provisions that are held by members of a commercial and industrial association, etc. or specified association referred to in those provisions that obtained approval before the Effective Date for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in Article 13-2, paragraph (1), item (i) or (ii) of the Former Act.
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**第八項** 新法第十四条第一項及び第二項の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅又は同条第二項に規定する特定再開発建築物について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅又は同条第二項に規定する特定再開発建築物については、なお従前の例による。
suppl-3621-14/art-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-3/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-8
The provisions of Article 14, paragraphs (1) and (2) of the New Act apply to rental housing prescribed in paragraph (1) of that Article or specified redevelopment buildings prescribed in paragraph (2) of that Article that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 14, paragraph (1) of the Former Act or specified redevelopment buildings prescribed in paragraph (2) of that Article that an individual acquired or newly built before the Effective Date.
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**第九項** 新法第十七条の規定は、個人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、個人が施行日前に取得等をした旧法第十七条に規定する減価償却資産については、なお従前の例による。
suppl-3621-14/art-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-3/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-9
The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in Article 17 of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date.
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**第十項** 新法第十八条第一項第六号の規定は、個人が施行日以後に支出する同号に規定する負担金について適用する。
suppl-3621-14/art-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-3/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-10
The provisions of Article 18, paragraph (1), item (vi) of the New Act apply to contributions prescribed in that item that an individual disburses on or after the Effective Date.
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### 第四条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-3621-14/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-4
**第一項** 旧法第二十条の二第一項のプログラム準備金を積み立てている個人の昭和六十二年一月一日における昭和六十一年から繰り越された同項のプログラム準備金の金額の事業所得の総収入金額への算入については、なお従前の例による。
suppl-3621-14/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-4/par-1
The provisions then in force continue to govern the inclusion in the gross revenue of business income of the amount of the program reserve referred to in Article 20-2, paragraph (1) of the Former Act carried over from 1986, as of January 1, 1987, of an individual who has been setting aside the program reserve referred to in that paragraph.
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### 第五条（開墾地等の農業所得の免税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Agricultural Income from Reclaimed Land, etc.
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suppl-3621-14/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-5
**第一項** 新法第二十四条第一項の規定は、施行日以後に同項に規定する開墾又は埋立て若しくは干拓により耕作の用に供することができることとなつた土地における同項に規定する農産物の栽培から生ずる所得について適用する。
suppl-3621-14/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-5/par-1
The provisions of Article 24, paragraph (1) of the New Act apply to income arising from the cultivation of agricultural products prescribed in that paragraph on land that has become available for cultivation on or after the Effective Date through clearing, landfill or drainage reclamation prescribed in that paragraph.
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**第二項** 施行日前に旧法第二十四条第一項に規定する開墾又は埋立て若しくは干拓により耕作の用に供することができることとなつた土地における同項に規定する農産物の栽培から生ずる所得については、同条の規定は、なお効力を有する。
suppl-3621-14/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-5/par-2
With regard to income arising from the cultivation of agricultural products prescribed in Article 24, paragraph (1) of the Former Act on land that became available for cultivation before the Effective Date through clearing, landfill or drainage reclamation prescribed in that paragraph, the provisions of that Article remain in force.
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### 第六条（住宅を取得した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where Housing Is Acquired
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suppl-3621-14/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-6
**第一項** 新法第四十一条及び第四十一条の二の規定は、居住者が昭和六十二年一月一日以後に新法第四十一条第一項に規定する居住用家屋又は既存住宅を同項の定めるところによりその者の居住の用に供した場合について適用し、居住者が同日前に旧法第四十一条第一項に規定する居住用家屋又は既存住宅を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-3621-14/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-6/par-1
The provisions of Articles 41 and 41-2 of the New Act apply in the case where a resident has, on or after January 1, 1987, put a residential house or existing housing prescribed in Article 41, paragraph (1) of the New Act to use as the resident's own residence as specified in that paragraph, and the provisions then in force continue to govern the case where a resident put a residential house or existing housing prescribed in Article 41, paragraph (1) of the Former Act to use as the resident's own residence as specified in that paragraph before that date.
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### 第七条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3621-14/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-7
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3621-14/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-7/par-1
Unless otherwise specially provided for, the provisions of Chapter III of the New Act apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date.
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### 第八条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Corporations
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suppl-3621-14/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-8
**第一項** 新法第四十三条第一項の表の第一号、第三号、第四号、第六号及び第七号の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供するこれらの規定に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号、第二号、第五号、第六号、第八号及び第九号に掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3621-14/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-8/par-1
The provisions of items (i), (iii), (iv), (vi) and (vii) of the table in Article 43, paragraph (1) of the New Act apply to the depreciable assets set forth in those provisions for which a corporation carries out the acquisition, etc. (meaning acquisition or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which the corporation puts to use for its business, and the provisions then in force continue to govern cases in which a corporation has put to use for its business depreciable assets set forth in items (i), (ii), (v), (vi), (viii) and (ix) of the table in Article 43, paragraph (1) of the Former Act for which the corporation carried out the acquisition, etc. before the Effective Date.
machine translation, not official
**第二項** 新法第四十三条第一項の表の第二号の規定は、施行日以後に工業用水法第三条第一項に規定する指定地域となつた地域内に存する同号に規定する井戸に代えて事業の用に供される同号に掲げる機械その他の設備について適用し、施行日前に当該指定地域となつた地域内に存する旧法第四十三条第一項の表の第三号に規定する井戸に代えて事業の用に供される同号に掲げる機械その他の設備については、なお従前の例による。
suppl-3621-14/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-8/par-2
The provisions of item (ii) of the table in Article 43, paragraph (1) of the New Act apply to machinery and other equipment set forth in that item that is put to use for business in place of a well prescribed in that item located within an area that became a designated area prescribed in Article 3, paragraph (1) of the Industrial Water Act on or after the Effective Date, and the provisions then in force continue to govern machinery and other equipment set forth in item (iii) of the table in Article 43, paragraph (1) of the Former Act that is put to use for business in place of a well prescribed in that item located within an area that became that designated area before the Effective Date.
machine translation, not official
**第三項** 施行日前に旧法第四十三条第一項の表の第四号に規定する政令で定められた減価償却資産に係る同項の政令で定める期間内に取得等をされる当該減価償却資産については、なお従前の例による。
suppl-3621-14/art-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-8/par-3
With regard to depreciable assets that were specified by Cabinet Order as prescribed in item (iv) of the table in Article 43, paragraph (1) of the Former Act before the Effective Date and that are subject to the acquisition, etc. within the period specified by Cabinet Order referred to in that paragraph pertaining to those depreciable assets, the provisions then in force continue to govern.
machine translation, not official
**第四項** 前項の規定の適用がある場合における新法第四十二条の四から第四十二条の七まで、第四十三条の二から第四十九条まで、第五十一条、第五十二条の二、第五十二条の三、第六十四条（新法第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七（新法第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四の規定の適用については、新法第四十二条の四第四項第二号中「若しくは第五十一条」とあるのは「、第五十一条若しくは租税特別措置法の一部を改正する法律（昭和六十二年法律第十四号。以下「昭和六十二年改正法」という。）附則第八条第三項」と、新法第四十二条の五第一項及び第二項、第四十二条の六第一項及び第二項並びに第四十二条の七第一項及び第二項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十三条の二第一項中「前条又は同条」とあるのは「前条若しくは昭和六十二年改正法附則第八条第三項又はこれら」と、新法第四十四条第一項中「前二条」とあるのは「前二条若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十四条の二第一項中「前三条」とあるのは「前三条若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十四条の三第一項、第四十五条第一項、第四十五条の二第一項並びに第四十五条の三第一項及び第二項中「第四十三条から前条まで」とあるのは「第四十三条から前条まで若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十六条第一項及び第四十六条の二第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十七条第二項中「若しくは前項」とあるのは「、前項若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十八条第一項中「第四十五条まで」とあるのは「第四十五条まで若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十九条第一項中「第四十五条の三まで」とあるのは「第四十五条の三まで若しくは昭和六十二年改正法附則第八条第三項」と、新法第五十一条第二項中「若しくは第四十七条から第四十九条まで」とあるのは「、第四十七条から第四十九条まで若しくは昭和六十二年改正法附則第八条第三項」と、新法第五十二条の二及び第五十二条の三第一項中「又は第五十一条」とあるのは「、第五十一条又は昭和六十二年改正法附則第八条第三項」と、新法第六十四条第六項、第六十五条の七第七項及び第六十七条の四第六項中「及び第四十七条から第五十一条まで」とあるのは「、第四十七条から第五十一条まで及び昭和六十二年改正法附則第八条第三項」とする。
suppl-3621-14/art-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-8/par-4
With regard to the application of the provisions of Articles 42-4 through 42-7, Articles 43-2 through 49, Article 51, Article 52-2, Article 52-3, Article 64 (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the New Act), Article 65-7 (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the New Act) and Article 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 51" in Article 42-4, paragraph (4), item (ii) of the New Act is deemed to be replaced with ", Article 51 or Article 8, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1987; hereinafter referred to as the '1987 Amendment Act')"; the phrase "or Article 51" in Article 42-5, paragraphs (1) and (2), Article 42-6, paragraphs (1) and (2) and Article 42-7, paragraphs (1) and (2) of the New Act is deemed to be replaced with ", Article 51 or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "the preceding Article or that Article" in Article 43-2, paragraph (1) of the New Act is deemed to be replaced with "the preceding Article or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act, or those provisions"; the phrase "the preceding two Articles" in Article 44, paragraph (1) of the New Act is deemed to be replaced with "the preceding two Articles or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "the preceding three Articles" in Article 44-2, paragraph (1) of the New Act is deemed to be replaced with "the preceding three Articles or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "Article 43 through the preceding Article" in Article 44-3, paragraph (1), Article 45, paragraph (1), Article 45-2, paragraph (1) and Article 45-3, paragraphs (1) and (2) of the New Act is deemed to be replaced with "Article 43 through the preceding Article or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "or Article 51" in Article 46, paragraph (1) and Article 46-2, paragraph (1) of the New Act is deemed to be replaced with ", Article 51 or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "or the preceding paragraph" in Article 47, paragraph (2) of the New Act is deemed to be replaced with ", the preceding paragraph or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "through Article 45" in Article 48, paragraph (1) of the New Act is deemed to be replaced with "through Article 45 or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "through Article 45-3" in Article 49, paragraph (1) of the New Act is deemed to be replaced with "through Article 45-3 or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "or Articles 47 through 49" in Article 51, paragraph (2) of the New Act is deemed to be replaced with ", Articles 47 through 49 or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "or Article 51" in Article 52-2 and Article 52-3, paragraph (1) of the New Act is deemed to be replaced with ", Article 51 or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; and the phrase "and Articles 47 through 51" in Article 64, paragraph (6), Article 65-7, paragraph (7) and Article 67-4, paragraph (6) of the New Act is deemed to be replaced with ", Articles 47 through 51 and Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act".
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**第五項** 法人が施行日前に取得又は建設をした旧法第四十三条の二第一項に掲げる特定施設をその事業の用に供した場合については、なお従前の例による。
suppl-3621-14/art-8/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-8/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-8/par-5
The provisions then in force continue to govern cases in which a corporation has put to use for its business specified facilities set forth in Article 43-2, paragraph (1) of the Former Act that it acquired or constructed before the Effective Date.
machine translation, not official
**第六項** 法人が施行日前に取得等をした旧法第四十四条第一項に規定する地震防災応急対策用資産をその事業の用に供した場合については、なお従前の例による。
suppl-3621-14/art-8/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-8/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-8/par-6
The provisions then in force continue to govern cases in which a corporation has put to use for its business assets for emergency earthquake disaster countermeasures prescribed in Article 44, paragraph (1) of the Former Act for which the corporation carried out the acquisition, etc. before the Effective Date.
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**第七項** 新法第四十四条の二第一項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する高度技術工業用設備について適用し、法人が施行日前に取得等をした旧法第四十四条の二第一項に規定する高度技術工業用設備をその事業の用に供した場合については、なお従前の例による。
suppl-3621-14/art-8/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-8/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-8/par-7
The provisions of Article 44-2, paragraph (1) of the New Act apply to high-technology industrial equipment prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date and which the corporation puts to use for its business, and the provisions then in force continue to govern cases in which a corporation has put to use for its business high-technology industrial equipment prescribed in Article 44-2, paragraph (1) of the Former Act for which the corporation carried out the acquisition, etc. before the Effective Date.
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**第八項** 新法第四十四条の三の規定は、法人が産業構造転換円滑化臨時措置法（昭和六十二年法律第二十四号）の施行の日以後に取得等をする同条第一項の表の第一号に掲げる減価償却資産又は特定船舶製造業経営安定臨時措置法（昭和六十二年法律第二十五号）の施行の日以後に取得等をする同表の第二号に掲げる減価償却資産について適用する。
suppl-3621-14/art-8/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-8/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-8/par-8
The provisions of Article 44-3 of the New Act apply to depreciable assets set forth in item (i) of the table in paragraph (1) of that Article for which a corporation carries out the acquisition, etc. on or after the date of enforcement of the Act on Temporary Measures for Facilitating Industrial Structural Transformation (Act No. 24 of 1987), or depreciable assets set forth in item (ii) of that table for which a corporation carries out the acquisition, etc. on or after the date of enforcement of the Act on Temporary Measures for Stabilizing the Management of Specified Shipbuilding Businesses (Act No. 25 of 1987).
machine translation, not official
**第九項** 新法第四十五条第一項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3621-14/art-8/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-8/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-8/par-9
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date and which the corporation puts to use for its business, and the provisions then in force continue to govern cases in which a corporation has put to use for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which the corporation carried out the acquisition, etc. before the Effective Date.
machine translation, not official
**第十項** 新法第四十五条の二第一項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する技術開発用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条の二第一項に規定する技術開発用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3621-14/art-8/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-8/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-8/par-10
The provisions of Article 45-2, paragraph (1) of the New Act apply to machinery, etc. for technological development prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date and which the corporation puts to use for its business, and the provisions then in force continue to govern cases in which a corporation has put to use for its business machinery, etc. for technological development prescribed in Article 45-2, paragraph (1) of the Former Act for which the corporation carried out the acquisition, etc. before the Effective Date.
machine translation, not official
**第十一項** 新法第四十六条第一項の規定は、施行日以後に同項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につき承認を受けるこれらの規定の商工組合等又は特定組合の構成員の有するこれらの規定に掲げる減価償却資産について適用し、施行日前に旧法第四十六条第一項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につき承認を受けたこれらの規定の商工組合等又は特定組合の構成員の有するこれらの規定に掲げる減価償却資産については、なお従前の例による。
suppl-3621-14/art-8/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-8/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-8/par-11
The provisions of Article 46, paragraph (1) of the New Act apply to depreciable assets set forth in those provisions that are held by members of a commercial and industrial association, etc. or specified association referred to in those provisions that obtains approval on or after the Effective Date for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in item (i) or (ii) of that paragraph, and the provisions then in force continue to govern depreciable assets set forth in those provisions that are held by members of a commercial and industrial association, etc. or specified association referred to in those provisions that obtained approval before the Effective Date for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in Article 46, paragraph (1), item (i) or (ii) of the Former Act.
machine translation, not official
**第十二項** 新法第四十六条の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具について適用し、法人が施行日前に取得等をした旧法第四十六条の二第一項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具については、なお従前の例による。
suppl-3621-14/art-8/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-8/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-8/par-12
The provisions of Article 46-2, paragraph (1) of the New Act apply to machinery and equipment, factory buildings and their associated facilities, and vehicles and transportation equipment prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment, factory buildings and their associated facilities, and vehicles and transportation equipment prescribed in Article 46-2, paragraph (1) of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date.
machine translation, not official
**第十三項** 新法第四十七条第一項及び第二項の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅又は同条第二項に規定する特定再開発建築物について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅又は同条第二項に規定する特定再開発建築物については、なお従前の例による。
suppl-3621-14/art-8/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-8/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-8/par-13
The provisions of Article 47, paragraphs (1) and (2) of the New Act apply to rental housing prescribed in paragraph (1) of that Article or specified redevelopment buildings prescribed in paragraph (2) of that Article that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 47, paragraph (1) of the Former Act or specified redevelopment buildings prescribed in paragraph (2) of that Article that a corporation acquired or newly built before the Effective Date.
machine translation, not official
**第十四項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項の表の第一号に掲げる石油ガス貯蔵施設について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項の表の第一号に掲げる石油ガス貯蔵施設については、なお従前の例による。
suppl-3621-14/art-8/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-8/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-8/par-14
The provisions of Article 48, paragraph (1) of the New Act apply to petroleum gas storage facilities set forth in item (i) of the table in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern petroleum gas storage facilities set forth in item (i) of the table in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.
machine translation, not official
**第十五項** 新法第五十条第一項の規定は、法人が施行日以後に同項に規定する植林費を支出する場合について適用し、法人が施行日前に旧法第五十条第一項に規定する植林費を支出した場合については、なお従前の例による。
suppl-3621-14/art-8/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-8/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-8/par-15
The provisions of Article 50, paragraph (1) of the New Act apply in the case where a corporation disburses planting expenses prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation disbursed planting expenses prescribed in Article 50, paragraph (1) of the Former Act before the Effective Date.
machine translation, not official
**第十六項** 新法第五十二条第一項第六号の規定は、法人が施行日以後に支出する同号に規定する負担金について適用する。
suppl-3621-14/art-8/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-8/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-8/par-16
The provisions of Article 52, paragraph (1), item (vi) of the New Act apply to contributions prescribed in that item that a corporation disburses on or after the Effective Date.
machine translation, not official
**第十七項** 新法第五十二条の四の規定は、法人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、法人が施行日前に取得等をした旧法第五十二条の四に規定する減価償却資産については、なお従前の例による。
suppl-3621-14/art-8/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-8/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-8/par-17
The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article for which a corporation carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in Article 52-4 of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date.
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### 第九条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
caption: machine translation, not official
suppl-3621-14/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-9
**第一項** 新法第五十四条の規定は、法人の施行日以後に終了する事業年度において積み立てられる中小企業等海外市場開拓準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた中小企業等海外市場開拓準備金の金額については、なお従前の例による。この場合において、同条第一項に規定する法人で施行日前に開始し、かつ、施行日以後に終了する事業年度終了の時において資本の金額又は出資金額が一億円を超えるものに対する同条の規定の適用については、同項中「除して計算した金額」とあるのは、「除して計算した金額（昭和六十二年改正法の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から昭和六十二年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の二・五二に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の一・七六に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の三・四八に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の二・四四に相当する金額との合計額を加算した金額）」とする。
suppl-3621-14/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-9/par-1
The provisions of Article 54 of the New Act apply to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation that ended before the Effective Date. In this case, with regard to the application of the provisions of that Article to a corporation prescribed in paragraph (1) of that Article whose amount of capital or amount of contributions exceeds 100 million yen at the end of the business year that began before the Effective Date and ends on or after the Effective Date, the phrase "amount calculated by dividing" in that paragraph is deemed to be replaced with "amount calculated by dividing (for a business year that began before the date of enforcement of the 1987 Amendment Act and ends on or after that date, the amount obtained by adding, to the sum of the amount equivalent to 2.52/1,000 of the amount calculated by multiplying the revenue pertaining to the transactions set forth in item (i) of the following paragraph by the number of months in the period from the date of commencement of that business year to March 31, 1987 (hereinafter referred to as the 'designated period for the former reserve rate' in this paragraph) and dividing the product by the number of months in that base year and the amount equivalent to 1.76/1,000 of the amount calculated by multiplying the revenue pertaining to those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year, the sum of the amount equivalent to 3.48/1,000 of the amount calculated by multiplying the revenue pertaining to the transactions set forth in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the product by the number of months in that base year and the amount equivalent to 2.44/1,000 of the amount calculated by multiplying the revenue pertaining to those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year)".
machine translation, not official
**第二項** 旧法第五十六条の五第一項の表の上欄に掲げる法人が施行日前に開始した事業年度において同項の規定により積み立てたプログラム準備金の金額の益金の額への算入については、なお従前の例による。
suppl-3621-14/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-9/par-2
The provisions then in force continue to govern the inclusion in gross profit of the amount of the program reserve set aside pursuant to the provisions of Article 56-5, paragraph (1) of the Former Act by a corporation set forth in the left-hand column of the table in that paragraph in a business year that began before the Effective Date.
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### 第十条（特定の事業者の設備廃棄により生ずる損失に係る欠損金の繰越期間の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Carryforward Period for Losses Arising from Equipment Disposal by Specified Business Operators
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suppl-3621-14/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-10
**第一項** 新法第六十六条の十四第一項の規定は、法人が産業構造転換円滑化臨時措置法の施行の日以後に行う設備の処理に係る同項に規定する設備廃棄による欠損金額又は特定船舶製造業経営安定臨時措置法の施行の日以後に行う設備の処理に係る同項に規定する設備廃棄による欠損金額について適用し、法人が施行日前に行つた設備の処理に係る旧法第六十六条の十四第一項に規定する設備廃棄による欠損金額については、なお従前の例による。
suppl-3621-14/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-10/par-1
The provisions of Article 66-14, paragraph (1) of the New Act apply to the amount of loss due to equipment disposal prescribed in that paragraph pertaining to the disposition of equipment that a corporation carries out on or after the date of enforcement of the Act on Temporary Measures for Facilitating Industrial Structural Transformation, or to the amount of loss due to equipment disposal prescribed in that paragraph pertaining to the disposition of equipment that a corporation carries out on or after the date of enforcement of the Act on Temporary Measures for Stabilizing the Management of Specified Shipbuilding Businesses, and the provisions then in force continue to govern the amount of loss due to equipment disposal prescribed in Article 66-14, paragraph (1) of the Former Act pertaining to the disposition of equipment that a corporation carried out before the Effective Date.
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### 第十一条（相続税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax
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suppl-3621-14/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-11
**第一項** 新法第七十条の七第三項の規定は、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち施行日以後の期間に対応するものについて適用し、当該相続税額に係る利子税のうち施行日前の期間に対応するもの及び施行日前に当該納期限が到来した相続税額に係る利子税については、なお従前の例による。
suppl-3621-14/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-11/par-1
The provisions of Article 70-7, paragraph (3) of the New Act apply to the portion of interest tax, pertaining to an amount of inheritance tax for which the due date for payment of an installment payment under deferred payment arrives on or after the Effective Date, that corresponds to the period on or after the Effective Date, and the provisions then in force continue to govern the portion of interest tax pertaining to that amount of inheritance tax that corresponds to the period before the Effective Date and interest tax pertaining to an amount of inheritance tax for which that due date for payment arrived before the Effective Date.
machine translation, not official
**第二項** 新法第七十条の八の規定は、施行日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）により取得した同条第一項に規定する地区内にある土地に係る相続税額に係る利子税について適用し、施行日前に相続又は遺贈により取得した同項に規定する地区内にある土地に係る相続税額に係る利子税については、なお従前の例による。
suppl-3621-14/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-11/par-2
The provisions of Article 70-8 of the New Act apply to interest tax pertaining to the amount of inheritance tax on land located within a district prescribed in paragraph (1) of that Article that has been acquired through inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after the Effective Date, and the provisions then in force continue to govern interest tax pertaining to the amount of inheritance tax on land located within a district prescribed in that paragraph that was acquired through inheritance or bequest before the Effective Date.
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### 第十二条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-3621-14/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-12
**第一項** 新法第七十七条の三の規定は、施行日以後に同条第一号に規定する協議、調停若しくはあつせん又は同条第二号に規定する利用権設定等促進事業により取得するこれらの規定に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の三第一号に規定する協議、調停若しくはあつせん又は同条第二号に規定する利用権設定等促進事業により取得したこれらの規定に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3621-14/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-12/par-1
The provisions of Article 77-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that is acquired on or after the Effective Date through consultation, conciliation or mediation prescribed in item (i) of that Article or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that was acquired before the Effective Date through consultation, conciliation or mediation prescribed in Article 77-3, item (i) of the Former Act or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article.
machine translation, not official
**第二項** 新法第七十七条の四第二項の規定は、同項に規定する農住組合の組合員が施行日以後に同項に規定する交換分合により取得する土地の所有権の移転の登記に係る登録免許税について適用し、当該組合員が施行日前に旧法第七十七条の四第二項に規定する交換分合により取得した土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3621-14/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-12/par-2
The provisions of Article 77-4, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that a member of an agricultural and residential land cooperative prescribed in that paragraph acquires on or after the Effective Date through exchange and consolidation prescribed in that paragraph, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land that the member acquired before the Effective Date through exchange and consolidation prescribed in Article 77-4, paragraph (2) of the Former Act.
machine translation, not official
**第三項** 新法第七十八条の二の規定は、同条に規定する生産森林組合又は農業生産法人が施行日以後に同条に規定する出資を受ける同条の土地の所有権、地上権、永小作権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、旧法第七十八条の二に規定する生産森林組合又は農業生産法人が施行日前に同条に規定する出資を受けた同条の土地についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-3621-14/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-12/par-3
The provisions of Article 78-2 of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership, superficies rights, farming rights or rights of lease of land referred to in that Article that a production forestry cooperative or agricultural production corporation prescribed in that Article receives as the contribution prescribed in that Article on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for land referred to in that Article that a production forestry cooperative or agricultural production corporation prescribed in Article 78-2 of the Former Act received as the contribution prescribed in that Article before the Effective Date.
machine translation, not official
**第四項** 旧法第八十一条第二項に規定する承認に係る同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-3621-14/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-12/par-4
The provisions then in force continue to govern registration and license tax on the registration of the matters set forth in the items of Article 81, paragraph (2) of the Former Act pertaining to the approval prescribed in that paragraph.
machine translation, not official
**第五項** 前項の規定によりなお従前の例によることとされる同項に規定する登記の場合における新法第七十一条第二項の規定の適用については、「第八十一条」とあるのは、「第八十一条（租税特別措置法の一部を改正する法律（昭和六十二年法律第十四号）附則第十二条第四項を含む。）」とする。
suppl-3621-14/art-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-12/par-5
With regard to the application of the provisions of Article 71, paragraph (2) of the New Act in the case of a registration prescribed in the preceding paragraph for which the provisions then in force continue to govern pursuant to the provisions of that paragraph, the phrase "Article 81" is deemed to be replaced with "Article 81 (including Article 12, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1987))".
machine translation, not official
### 第十六条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-3621-14/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-16
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律（次項において「改正後の昭和六十一年改正法」という。）附則第三条第二項の規定は、昭和六十二年分以後の所得税について適用し、昭和六十一年分以前の所得税については、なお従前の例による。
suppl-3621-14/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-16/par-1
The provisions of Article 3, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1986 Amendment Act as Amended" in the following paragraph) apply to income tax for 1987 and subsequent years, and the provisions then in force continue to govern income tax for 1986 and prior years.
machine translation, not official
**第二項** 改正後の昭和六十一年改正法附則第十二条の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-3621-14/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-16/par-2
The provisions of Article 12 of the Supplementary Provisions of the 1986 Amendment Act as Amended apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
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## 附 則 昭和六二年六月一日法律第四一号
suppl-3621-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-41 · https://japanlaw.org/l/332AC0000000026/suppl-3621-41
### 第一条（施行期日） — Effective Date
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suppl-3621-41/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-41/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-41/art-1
**第一項** この法律は、昭和六十三年四月一日から施行する。
suppl-3621-41/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-41/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-41/art-1/par-1
This Act comes into effect as of April 1, 1988.
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### 第三十一条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
caption: machine translation, not official
suppl-3621-41/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-41/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-3621-41/art-31
**第一項** この附則に定めるもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-3621-41/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-41/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-41/art-31/par-1
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 昭和六二年六月二日法律第四三号
suppl-3621-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-43 · https://japanlaw.org/l/332AC0000000026/suppl-3621-43
### 第一条（施行期日） — Effective Date
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suppl-3621-43/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-43/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-43/art-1
**第一項** この法律は、昭和六十二年十月一日から施行する。
suppl-3621-43/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-43/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-43/art-1/par-1
This Act comes into effect as of October 1, 1987.
machine translation, not official
## 附 則 昭和六二年六月九日法律第七一号
suppl-3621-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-71 · https://japanlaw.org/l/332AC0000000026/suppl-3621-71
### 第一条（施行期日） — Effective Date
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suppl-3621-71/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-71/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-71/art-1
**第一項** この法律は、公布の日から施行する。ただし、次条及び附則第三条の規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-3621-71/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-71/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-71/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions of the following Article and Article 3 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 昭和六二年六月九日法律第七二号
suppl-3621-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-72 · https://japanlaw.org/l/332AC0000000026/suppl-3621-72
**第一項** この法律は、公布の日から施行する。
suppl-3621-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-72/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和六二年六月一二日法律第七六号
suppl-3621-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-76 · https://japanlaw.org/l/332AC0000000026/suppl-3621-76
### 第一条（施行期日） — Effective Date
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suppl-3621-76/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-76/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-76/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3621-76/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-76/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-76/art-1/par-1
This Act comes into effect on the date of promulgation.
machine translation, not official
## 附 則 昭和六二年六月一二日法律第七九号
suppl-3621-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-79 · https://japanlaw.org/l/332AC0000000026/suppl-3621-79
### 第一条（施行期日） — Effective Date
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suppl-3621-79/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-79/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-79/art-1
**第一項** この法律は、公布の日から施行する。ただし、附則第三十四条から第四十一条までの規定は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-3621-79/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-79/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-79/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 34 through 41 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation.
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## 附 則 昭和六二年六月二〇日法律第八〇号
suppl-3621-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80 · https://japanlaw.org/l/332AC0000000026/suppl-3621-80
### 第一条（施行期日等） — Effective Date, etc.
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suppl-3621-80/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-80/art-1
**第一項** この法律は、商品の名称及び分類についての統一システムに関する国際条約が日本国について効力を生ずる日から施行する。ただし、同条約が昭和六十三年一月一日に効力を生じない場合において、この法律を同日から施行したとしても関税率表における物品の分類のための品目表に関する条約（次項において「品目表条約」という。）の締約政府としての義務に反しないときは、同日から施行する。
suppl-3621-80/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-80/art-1/par-1
This Act comes into effect on the day on which the International Convention on the Harmonized Commodity Description and Coding System comes into force with respect to Japan; provided, however, that if that Convention does not come into force on January 1, 1988, and bringing this Act into effect on that date would not be contrary to the obligations as a contracting government under the Convention on Nomenclature for the Classification of Goods in Customs Tariffs (referred to as the "Nomenclature Convention" in the following paragraph), this Act comes into effect on that date.
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**第二項** この法律を昭和六十三年一月一日から施行したとしても品目表条約の締約政府としての義務に反しないこととなつた場合には、外務大臣はその旨を速やかに告示するものとする。
suppl-3621-80/art-1/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80/art-1/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-80/art-1/par-2
If it has come to be the case that bringing this Act into effect on January 1, 1988 would not be contrary to the obligations as a contracting government under the Nomenclature Convention, the Minister of Foreign Affairs is to promptly give public notice to that effect.
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**第三項** 第一項の規定によるこの法律の施行日が昭和六十三年一月一日に確定した場合には、大蔵大臣はその旨を速やかに告示するものとする。
suppl-3621-80/art-1/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80/art-1/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-80/art-1/par-3
If the date on which this Act comes into effect pursuant to the provisions of paragraph (1) has been fixed as January 1, 1988, the Minister of Finance is to promptly give public notice to that effect.
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## 附 則 昭和六二年九月二五日法律第九六号
suppl-3621-96 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96
### 第一条（施行期日） — Effective Date
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suppl-3621-96/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-1
**第一項** この法律は、昭和六十二年十月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-3621-96/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-1/par-1
This Act comes into effect on October 1, 1987; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 略
suppl-3621-96/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-1/par-1/item-1
Omitted
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**二** 次に掲げる規定 昭和六十三年一月一日
suppl-3621-96/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-1/par-1/item-2
the following provisions: January 1, 1988;
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**イからハまで** 略
suppl-3621-96/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-1/par-1/item-2/sub-1
Omitted
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**ニ** 第九条中租税特別措置法第二十五条の二第五項、同項第二号及び第六項並びに第二十九条の三から第二十九条の五までの改正規定並びに附則第四十四条及び第四十五条の規定
suppl-3621-96/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-1/par-1/item-2/sub-2
in Article 9, the provisions amending Article 25-2, paragraph (5), item (ii) of that paragraph and paragraph (6), and Articles 29-3 through 29-5 of the Act on Special Measures Concerning Taxation, and the provisions of Articles 44 and 45 of the Supplementary Provisions
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**三** 次に掲げる規定 昭和六十三年四月一日
suppl-3621-96/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-1/par-1/item-3
the following provisions: April 1, 1988;
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**イ及びロ** 略
suppl-3621-96/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-1/par-1/item-3/sub-1
Omitted
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**ハ** 第九条中租税特別措置法第三条及び第三条の二の改正規定、同法第三条の三を削る改正規定、同法第三条の四の見出し及び同条第一項の改正規定、同条第五項を削る改正規定、同条第四項の改正規定、同項を同条第五項とし、同条第三項を削る改正規定、同条第二項の改正規定、同項を同条第三項とし、同項の次に一項を加える改正規定、同条第一項の次に一項を加える改正規定、同条第六項及び第七項の改正規定、同条を同法第三条の三とする改正規定、同法第四条の見出し及び同条第一項並びに第四条の二の見出し並びに同条第一項から第四項まで並びに同項第二号及び第三号の改正規定、同項第四号を削る改正規定、同項第五号の改正規定、同号を同項第四号とする改正規定、同条第五項から第九項まで並びに同法第四条の三第一項から第七項まで及び第九項の改正規定、同条第十項を削る改正規定、同条第十一項の改正規定、同項を同条第十項とする改正規定、同法第五条の前に一条を加える改正規定、同法第八条の二、第八条の三、第八条の四第一項及び第六項、第八条の五第一項並びに第九条の二の見出し並びに同条第一項から第四項まで及び第五項各号列記以外の部分の改正規定、同項第一号を削る改正規定、同項第二号の改正規定、同号を同項第一号とし、同項第三号及び第四号を削る改正規定、同項第五号の改正規定、同号を同項第二号とする改正規定、同条第六項の改正規定並びに同法第四十一条の十一、第四十一条の十二第一項から第三項まで並びに第五項及び第六項並びに第六十八条の二第一項、第四項第四号及び第八項の改正規定並びに附則第四十条から第四十三条まで、第四十七条及び第四十八条の規定
suppl-3621-96/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-1/par-1/item-3/sub-2
in Article 9, the provisions amending Articles 3 and 3-2 of the Act on Special Measures Concerning Taxation, the provisions deleting Article 3-3 of that Act, the provisions amending the heading of Article 3-4 of that Act and paragraph (1) of that Article, the provisions deleting paragraph (5) of that Article, the provisions amending paragraph (4) of that Article, the provisions renumbering that paragraph as paragraph (5) of that Article and deleting paragraph (3) of that Article, the provisions amending paragraph (2) of that Article, the provisions renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after that paragraph, the provisions adding one paragraph after paragraph (1) of that Article, the provisions amending paragraphs (6) and (7) of that Article, the provisions renumbering that Article as Article 3-3 of that Act, the provisions amending the heading of Article 4 of that Act and paragraph (1) of that Article, and the heading of Article 4-2 of that Act and paragraphs (1) through (4) of that Article and items (ii) and (iii) of that paragraph, the provisions deleting item (iv) of that paragraph, the provisions amending item (v) of that paragraph, the provisions renumbering that item as item (iv) of that paragraph, the provisions amending paragraphs (5) through (9) of that Article and Article 4-3, paragraphs (1) through (7) and paragraph (9) of that Act, the provisions deleting paragraph (10) of that Article, the provisions amending paragraph (11) of that Article, the provisions renumbering that paragraph as paragraph (10) of that Article, the provisions adding one Article before Article 5 of that Act, the provisions amending Article 8-2, Article 8-3, Article 8-4, paragraphs (1) and (6), and Article 8-5, paragraph (1) of that Act, the heading of Article 9-2 of that Act, and paragraphs (1) through (4) of that Article and the part of paragraph (5) of that Article other than the items, the provisions deleting item (i) of that paragraph, the provisions amending item (ii) of that paragraph, the provisions renumbering that item as item (i) of that paragraph and deleting items (iii) and (iv) of that paragraph, the provisions amending item (v) of that paragraph, the provisions renumbering that item as item (ii) of that paragraph, the provisions amending paragraph (6) of that Article, and the provisions amending Article 41-11, Article 41-12, paragraphs (1) through (3), (5) and (6), and Article 68-2, paragraph (1), paragraph (4), item (iv) and paragraph (8) of that Act, and the provisions of Articles 40 through 43, 47 and 48 of the Supplementary Provisions
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**四** 第九条中租税特別措置法第九十条の十一第一項第一号及び第二号の改正規定 商品の名称及び分類についての統一システムに関する国際条約の実施のための関係法律の整備に関する法律（昭和六十二年法律第八十号）の施行の日
suppl-3621-96/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-1/par-1/item-4
in Article 9, the provisions amending Article 90-11, paragraph (1), items (i) and (ii) of the Act on Special Measures Concerning Taxation: the date of enforcement of the Act on Arrangement of Related Acts for the Implementation of the International Convention on the Harmonized Commodity Description and Coding System (Act No. 80 of 1987).
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### 第三十九条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-3621-96/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-39
**第一項** 第九条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、新租税特別措置法及びこの附則に別段の定めがあるものを除くほか、昭和六十二年分以後の所得税について適用し、昭和六十一年分以前の所得税については、なお従前の例による。
suppl-3621-96/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-39/par-1
Unless otherwise specially provided for in the New Act on Special Measures Concerning Taxation or these Supplementary Provisions, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 9 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") apply to income tax for 1987 and subsequent years, and the provisions then in force continue to govern income tax for 1986 and prior years.
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### 第四十条（利子所得に関する経過措置） — Transitional Measures Concerning Interest Income
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suppl-3621-96/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40
**第一項** 昭和六十三年四月一日（普通預金その他これに類するものとして政令で定めるもの（次項において「普通預金等」という。）にあつては、政令で定める日）前に支払を受けるべき又は支払うべき第九条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第三条第一項若しくは第三条の二第一項に規定する利子所得又は旧租税特別措置法第三条の三第一項に規定する利子等については、なお従前の例による。
suppl-3621-96/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40/par-1
The provisions then in force continue to govern interest income prescribed in Article 3, paragraph (1) or Article 3-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 9 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") or interest and similar income prescribed in Article 3-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is to be received or to be paid before April 1, 1988 (or, for ordinary deposits and other deposits specified by Cabinet Order as being similar thereto (referred to as "ordinary deposits and similar deposits" in the following paragraph), before the date specified by Cabinet Order).
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**第二項** 昭和六十三年四月一日以後に支払を受けるべき新租税特別措置法第三条第一項に規定する利子等（普通預金等に係るものを除く。以下この項において「利子等」という。）で同日を含む利子等の計算期間に対応するもののうち、その利子等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子等については、なお従前の例による。
suppl-3621-96/art-40/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40/par-2
The provisions then in force continue to govern the portion of interest and similar income prescribed in Article 3, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding those pertaining to ordinary deposits and similar deposits; hereinafter referred to as "interest and similar income" in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a calculation period for interest and similar income that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for interest and similar income until March 31 of that year.
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**第三項** 昭和六十三年四月一日以後に支払を受けるべき又は支払うべき新租税特別措置法第三条第三項に規定する利子等（以下この項において「利子等」という。）で同日を含む利子等の計算期間に対応するもののうち、その利子等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子等については、なお従前の例による。
suppl-3621-96/art-40/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40/par-3
The provisions then in force continue to govern the portion of interest and similar income prescribed in Article 3, paragraph (3) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "interest and similar income" in this paragraph) that is to be received or to be paid on or after April 1, 1988 and that corresponds to a calculation period for interest and similar income that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for interest and similar income until March 31 of that year.
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**第四項** 昭和六十三年四月一日前に支払を受けるべき旧租税特別措置法第三条の四第一項又は第二項に規定する国外公社債等の利子等については、なお従前の例による。
suppl-3621-96/art-40/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40/par-4
The provisions then in force continue to govern interest and similar income on foreign public and corporate bonds, etc. prescribed in Article 3-4, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation that is to be received before April 1, 1988.
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**第五項** 昭和六十三年四月一日以後に支払を受けるべき新租税特別措置法第三条の三第一項から第三項までに規定する国外公社債等の利子等（以下この項において「国外公社債等の利子等」という。）で同日を含む国外公社債等の利子等の計算期間に対応するもののうち、その国外公社債等の利子等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の国外公社債等の利子等については、なお従前の例による。
suppl-3621-96/art-40/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40/par-5
The provisions then in force continue to govern the portion of interest and similar income on foreign public and corporate bonds, etc. prescribed in Article 3-3, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "interest and similar income on foreign public and corporate bonds, etc." in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a calculation period for interest and similar income on foreign public and corporate bonds, etc. that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for interest and similar income on foreign public and corporate bonds, etc. until March 31 of that year.
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### 第四十一条（老人等の少額公債の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Interest on Small Amounts of Public Bonds Held by Elderly Persons or Similar Persons
caption: machine translation, not official
suppl-3621-96/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41
**第一項** 新租税特別措置法第四条の規定は、昭和六十三年四月一日以後に、国内に住所を有する個人で新所得税法第九条の二第一項に規定する老人等（第三項において「老人等」という。）であるものが購入をする新租税特別措置法第四条第一項に規定する公債について適用する。
suppl-3621-96/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-1
The provisions of Article 4 of the New Act on Special Measures Concerning Taxation apply to public bonds prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation that are purchased on or after April 1, 1988 by an individual who has a domicile in Japan and who is an elderly person or similar person prescribed in Article 9-2, paragraph (1) of the New Income Tax Act (referred to as an "elderly person or similar person" in paragraph (3)).
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**第二項** 旧租税特別措置法第四条第一項に規定する公債（以下この条において「旧公債」という。）の利子で次に掲げるものについては、なお従前の例による。
suppl-3621-96/art-41/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-2
The provisions then in force continue to govern the following interest on public bonds prescribed in Article 4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "old public bonds" in this Article):
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**一** 昭和六十三年四月一日前に支払を受けるべき利子
suppl-3621-96/art-41/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-41/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-2/item-1
interest to be received before April 1, 1988;
machine translation, not official
**二** 昭和六十三年四月一日を含む利子の計算期間に対応する利子のうち、その利子の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子
suppl-3621-96/art-41/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-41/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-2/item-2
among interest corresponding to an interest calculation period that includes April 1, 1988, the part of the interest equivalent to the amount calculated pursuant to Cabinet Order as the amount of the interest corresponding to the period from the first day of that interest calculation period to March 31, 1988.
machine translation, not official
**第三項** 国内に住所を有する個人で昭和六十三年四月一日において老人等に該当するものが、同日前に購入をした旧公債で同日の前日において旧租税特別措置法第四条に規定する要件を満たすものを有する場合において、同年四月一日から同日以後当該旧公債の利子（同日以後支払を受けるべきものに限る。）につき最初に支払を受ける日（その日が昭和六十四年三月三十一日後である場合には、同日とし、昭和六十三年四月一日以後これらの日前に新租税特別措置法第四条第一項に規定する販売機関の営業所等において同項に規定する公債で同項の規定の適用を受けようとするものの購入をする場合には、その最初に購入をする日とする。）までに、同条第二項において準用する新所得税法第十条第三項に規定する特別非課税貯蓄申告書を当該販売機関の営業所等を経由して同項に規定する税務署長に、当該旧公債に係る新租税特別措置法第四条第一項に規定する特別非課税貯蓄申込書を当該販売機関の営業所等に、それぞれ提出し、かつ、その提出をする際に、同条第二項において準用する新所得税法第十条第五項に規定する書類を提示して同項の規定に準じて告知をし、及び証印を受け、並びに新租税特別措置法第四条第一項に規定する保管の委託をし、又は登録を受けるときは、当該利子については、当該旧公債は同年四月一日に当該販売機関の営業所等において購入をしたものと、これらの申告書及び申込書は同日に提出されたものと、当該保管の委託又は登録は同日に行われたものと、それぞれみなして同条の規定を適用する。
suppl-3621-96/art-41/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-41/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-3
If an individual who has a domicile in Japan and who falls under the category of an elderly person or similar person as of April 1, 1988 holds old public bonds purchased before that date which, on the day before that date, satisfy the requirements prescribed in Article 4 of the Former Act on Special Measures Concerning Taxation, and, during the period from April 1, 1988 to the day on which the individual, on or after that date, first receives payment of interest on those old public bonds (limited to interest to be received on or after that date) (or to March 31, 1989, if that day is after March 31, 1989, or, if on or after April 1, 1988 and before either of these days the individual purchases, at the business office or similar place of a sales institution prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation, public bonds prescribed in that paragraph for which the individual seeks to apply the provisions of that paragraph, to the day on which the individual first makes such a purchase), submits the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the New Income Tax Act as applied mutatis mutandis pursuant to paragraph (2) of that Article of the New Act on Special Measures Concerning Taxation to the district director prescribed in that paragraph via the business office or similar place of that sales institution, and the application for special tax-exempt savings prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation relating to those old public bonds to the business office or similar place of that sales institution, respectively, and, at the time of that submission, presents the documents prescribed in Article 10, paragraph (5) of the New Income Tax Act as applied mutatis mutandis pursuant to paragraph (2) of that Article, gives notice in a manner equivalent to that provided for in that paragraph and receives a seal of verification, and entrusts custody or obtains registration as prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation, then, with respect to that interest, the provisions of that Article apply by deeming those old public bonds to have been purchased at the business office or similar place of that sales institution on April 1, 1988, deeming that statement and application to have been submitted on that date, and deeming that custody entrustment or registration to have been made on that date, respectively.
machine translation, not official
**第四項** 前三項に定めるもののほか、昭和六十三年四月一日前に購入をした旧公債に係る新租税特別措置法第四条及び前三項の規定の適用に関し必要な事項は、政令で定める。
suppl-3621-96/art-41/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-41/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-4
Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions of Article 4 of the New Act on Special Measures Concerning Taxation and the preceding three paragraphs with respect to old public bonds purchased before April 1, 1988 are specified by Cabinet Order.
machine translation, not official
### 第四十二条（勤労者財産形成住宅貯蓄及び勤労者財産形成年金貯蓄の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Interest Income, etc. on Workers' Property Accumulation Housing Savings and Workers' Property Accumulation Pension Savings
caption: machine translation, not official
suppl-3621-96/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-42
**第一項** 新租税特別措置法第四条の二及び第四条の三の規定は、昭和六十三年四月一日以後に締結する勤労者財産形成促進法（昭和四十六年法律第九十二号）第六条第四項に規定する勤労者財産形成住宅貯蓄契約（以下この条において「勤労者財産形成住宅貯蓄契約」という。）又は同法第六条第二項に規定する勤労者財産形成年金貯蓄契約（以下この条において「勤労者財産形成年金貯蓄契約」という。）に基づく預入、信託若しくは購入又は払込み（以下この条において「預入等」という。）をする新租税特別措置法第四条の二第一項に規定する財産形成住宅貯蓄又は新租税特別措置法第四条の三第一項に規定する財産形成年金貯蓄について適用する。
suppl-3621-96/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-42/par-1
The provisions of Articles 4-2 and 4-3 of the New Act on Special Measures Concerning Taxation apply to asset-building housing savings prescribed in Article 4-2, paragraph (1) of the New Act on Special Measures Concerning Taxation or asset-building pension savings prescribed in Article 4-3, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a deposit, trust, purchase or payment (hereinafter referred to as a "placement" in this Article) is made under a workers' property accumulation housing savings contract prescribed in Article 6, paragraph (4) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) (hereinafter referred to as a "workers' property accumulation housing savings contract" in this Article) or a workers' property accumulation pension savings contract prescribed in Article 6, paragraph (2) of that Act (hereinafter referred to as a "workers' property accumulation pension savings contract" in this Article) concluded on or after April 1, 1988.
machine translation, not official
**第二項** 昭和六十三年四月一日前に預入等をした旧租税特別措置法第四条の二第一項に規定する財産形成貯蓄で同年三月三十一日において同条の要件を満たすものに係る同項各号に掲げる利子、収益の分配又は差益（以下この条において「利子等」という。）で次に掲げるものについては、なお従前の例による。
suppl-3621-96/art-42/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-42/par-2
The provisions then in force continue to govern the following interest, distributions of proceeds or margin profits set forth in the items of Article 4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "interest and similar income" in this Article) pertaining to asset-building savings prescribed in that paragraph for which a placement was made before April 1, 1988 and which satisfy the requirements of that Article as of March 31 of that year:
machine translation, not official
**一** 昭和六十三年四月一日前に支払を受けるべき利子等
suppl-3621-96/art-42/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-42/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-42/par-2/item-1
interest and similar income to be received before April 1, 1988;
machine translation, not official
**二** 昭和六十三年四月一日を含む利子等の計算期間、保険期間又は共済期間（以下この項及び第五項において「計算期間等」という。）に対応する利子等のうち、その利子等の計算期間等の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子等
suppl-3621-96/art-42/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-42/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-42/par-2/item-2
among interest and similar income corresponding to a calculation period, insurance period or mutual aid period for interest and similar income that includes April 1, 1988 (hereinafter referred to as a "calculation period, etc." in this paragraph and paragraph (5)), the part of the interest and similar income equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period, etc. to March 31, 1988.
machine translation, not official
**第三項** 新租税特別措置法第四条の三第一項に規定する勤労者が、昭和六十三年四月一日前に預入等をした旧租税特別措置法第四条の三第一項に規定する財産形成年金貯蓄で同日の前日において同条に規定する要件を満たすもの（第六項において「旧財産形成年金貯蓄」という。）を有する場合には、当該財産形成年金貯蓄については、当該勤労者が同年四月一日において新租税特別措置法第四条の三に規定する要件に従つて預入等をしたものとみなして、同条の規定を適用する。
suppl-3621-96/art-42/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-42/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-42/par-3
If a worker prescribed in Article 4-3, paragraph (1) of the New Act on Special Measures Concerning Taxation holds asset-building pension savings prescribed in Article 4-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a placement was made before April 1, 1988 and which, on the day before that date, satisfy the requirements prescribed in that Article (referred to as "former asset-building pension savings" in paragraph (6)), the provisions of Article 4-3 of the New Act on Special Measures Concerning Taxation apply to those asset-building pension savings by deeming that the worker made the placement on April 1, 1988 in accordance with the requirements prescribed in that Article.
machine translation, not official
**第四項** 昭和六十三年三月三十一日において旧租税特別措置法第四条の二第一項に規定する財産形成貯蓄で同日において同条に規定する要件を満たすもの（以下この条において「旧財産形成貯蓄」という。）を有する個人が、勤労者財産形成促進法の一部を改正する法律（昭和六十二年法律第百号）附則第二条第一項に規定する勤労者財産形成貯蓄引継契約に基づき、同項に規定する継続勤労者財産形成貯蓄契約を勤労者財産形成住宅貯蓄契約又は勤労者財産形成年金貯蓄契約に変更した場合において、昭和六十三年四月一日から同日以後当該継続勤労者財産形成貯蓄契約に係る当該旧財産形成貯蓄の利子等（同日以後支払を受けるべきものに限る。）につき最初に支払を受ける日（その日が同年九月三十日後である場合には、同日とし、同年四月一日以後これらの日前に当該勤労者財産形成住宅貯蓄契約又は当該勤労者財産形成年金貯蓄契約に基づく新租税特別措置法第四条の二第一項又は第四条の三第一項に規定する財産形成住宅貯蓄又は財産形成年金貯蓄の預入等をする場合には、その最初に預入等をする日とする。）までに、新租税特別措置法第四条の二第一項に規定する財産形成非課税住宅貯蓄申告書又は新租税特別措置法第四条の三第一項に規定する財産形成非課税年金貯蓄申告書をこれらの規定に規定する所轄税務署長に、当該旧財産形成貯蓄に係るこれらの規定に規定する財産形成非課税住宅貯蓄申込書又は財産形成非課税年金貯蓄申込書をこれらの規定に準じてこれらの規定に規定する金融機関の営業所等に提出したとき（当該旧財産形成貯蓄がこれらの規定に規定する無記名の受益証券に係る貸付信託又は有価証券である場合には、その提出の際これらの規定に規定する保管の委託又は登録がされるときに限る。）は、当該利子等については、当該旧財産形成貯蓄は同年四月一日に当該金融機関の営業所等において預入等をしたものと、これらの申告書及び申込書は同日に提出されたものと、当該保管の委託又は登録は同日に行われたものとそれぞれみなして、これらの規定を適用する。
suppl-3621-96/art-42/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-42/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-42/par-4
If an individual who, as of March 31, 1988, holds asset-building savings prescribed in Article 4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation which, as of that date, satisfy the requirements prescribed in that Article (hereinafter referred to as "former asset-building savings" in this Article) has, under a workers' property accumulation savings succession contract prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Workers' Property Accumulation Promotion Act (Act No. 100 of 1987), changed a continued workers' property accumulation savings contract prescribed in that paragraph into a workers' property accumulation housing savings contract or a workers' property accumulation pension savings contract, and, during the period from April 1, 1988 to the day on which the individual, on or after that date, first receives payment of interest and similar income on those former asset-building savings pertaining to that continued workers' property accumulation savings contract (limited to those to be received on or after that date) (or to September 30, 1988, if that day is after September 30, 1988, or, if on or after April 1, 1988 and before either of these days the individual makes a placement of asset-building housing savings or asset-building pension savings prescribed in Article 4-2, paragraph (1) or Article 4-3, paragraph (1) of the New Act on Special Measures Concerning Taxation under that workers' property accumulation housing savings contract or that workers' property accumulation pension savings contract, to the day on which the individual first makes such a placement), has submitted a statement of tax-exempt asset-building housing savings prescribed in Article 4-2, paragraph (1) of the New Act on Special Measures Concerning Taxation or a statement of tax-exempt asset-building pension savings prescribed in Article 4-3, paragraph (1) of the New Act on Special Measures Concerning Taxation to the competent district director prescribed in those provisions, and an application for tax-exempt asset-building housing savings or an application for tax-exempt asset-building pension savings prescribed in those provisions relating to those former asset-building savings to the business office or similar place of the financial institution prescribed in those provisions in accordance with those provisions (if those former asset-building savings are a loan trust relating to bearer beneficiary certificates or securities prescribed in those provisions, this is limited to when the custody entrustment or registration prescribed in those provisions is made at the time of that submission), then, with respect to that interest and similar income, those provisions apply by deeming those former asset-building savings to have been placed at the business office or similar place of that financial institution on April 1, 1988, deeming those statements and applications to have been submitted on that date, and deeming that custody entrustment or registration to have been made on that date, respectively.
machine translation, not official
**第五項** 昭和六十三年三月三十一日において旧財産形成貯蓄を有する個人が、勤労者財産形成促進法の一部を改正する法律附則第二条第一項の規定により、当該旧財産形成貯蓄に係る同項に規定する継続勤労者財産形成貯蓄契約を勤労者財産形成住宅貯蓄契約又は勤労者財産形成年金貯蓄契約に変更したとき（前項の規定の適用を受けた場合を除く。）は、同条第一項の規定によりこれらの契約を締結したとみなされる日において、これらの契約を締結し、当該旧財産形成貯蓄の元本その他の金額として政令で定める金額の預入等をするものとして第一項の規定を適用する。ただし、同日を含む計算期間等に対応する利子等のうち、当該計算期間等の初日から当該締結したとみなされる日の前日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子等については、この限りでない。
suppl-3621-96/art-42/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-42/par-5
If an individual who holds former asset-building savings as of March 31, 1988 has, pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Workers' Property Accumulation Promotion Act, changed the continued workers' property accumulation savings contract prescribed in that paragraph pertaining to those former asset-building savings into a workers' property accumulation housing savings contract or a workers' property accumulation pension savings contract (excluding the case where the provisions of the preceding paragraph have been applied), the provisions of paragraph (1) apply by treating the individual as concluding those contracts, and as making a placement of the amount specified by Cabinet Order as the principal and other amounts of those former asset-building savings, on the day on which those contracts are deemed to have been concluded pursuant to the provisions of paragraph (1) of that Article; provided, however, that this does not apply to the portion of interest and similar income corresponding to a calculation period, etc. that includes that day which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period, etc. to the day before the day on which those contracts are deemed to have been concluded.
machine translation, not official
**第六項** 前各項に定めるもののほか、旧財産形成年金貯蓄及び旧財産形成貯蓄に係る新租税特別措置法第四条の二及び第四条の三の規定の適用に関し必要な事項は、政令で定める。
suppl-3621-96/art-42/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-42/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-42/par-6
Beyond what is provided for in the preceding paragraphs, matters necessary for the application of the provisions of Articles 4-2 and 4-3 of the New Act on Special Measures Concerning Taxation with respect to former asset-building pension savings and former asset-building savings are specified by Cabinet Order.
machine translation, not official
### 第四十三条（証券投資信託の収益の分配に係る配当所得に関する経過措置） — Transitional Measures Concerning Dividend Income from Distributions of Proceeds of Securities Investment Trusts
caption: machine translation, not official
suppl-3621-96/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43
**第一項** 昭和六十三年四月一日前に支払を受けるべき又は支払うべき旧租税特別措置法第八条の二第一項又は第八条の三第一項に規定する証券投資信託の収益の分配に係る配当等については、なお従前の例による。
suppl-3621-96/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43/par-1
The provisions then in force continue to govern dividends and similar income from distributions of proceeds of a securities investment trust prescribed in Article 8-2, paragraph (1) or Article 8-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are to be received or to be paid before April 1, 1988.
machine translation, not official
**第二項** 昭和六十三年四月一日以後に支払を受けるべき新租税特別措置法第八条の二第一項、第三項又は第四項に規定する証券投資信託の収益の分配に係る配当等（以下この項において「証券投資信託の収益の分配に係る配当等」という。）で同日を含む証券投資信託の収益の分配に係る配当等の計算期間に対応するもののうち、その証券投資信託の収益の分配に係る配当等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の証券投資信託の収益の分配に係る配当等については、なお従前の例による。
suppl-3621-96/art-43/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43/par-2
The provisions then in force continue to govern the portion of dividends and similar income from distributions of proceeds of a securities investment trust prescribed in Article 8-2, paragraph (1), (3) or (4) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "dividends and similar income from distributions of proceeds of a securities investment trust" in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a calculation period for dividends and similar income from distributions of proceeds of a securities investment trust that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for dividends and similar income from distributions of proceeds of a securities investment trust until March 31 of that year.
machine translation, not official
**第三項** 昭和六十三年四月一日以後に支払を受けるべき又は支払うべき新租税特別措置法第八条の二第五項に規定する証券投資信託の収益の分配に係る配当等（以下この項において「証券投資信託の収益の分配に係る配当等」という。）で同日を含む証券投資信託の収益の分配に係る配当等の計算期間に対応するもののうち、その証券投資信託の収益の分配に係る配当等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の証券投資信託の収益の分配に係る配当等については、なお従前の例による。
suppl-3621-96/art-43/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43/par-3
The provisions then in force continue to govern the portion of dividends and similar income from distributions of proceeds of a securities investment trust prescribed in Article 8-2, paragraph (5) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "dividends and similar income from distributions of proceeds of a securities investment trust" in this paragraph) that is to be received or to be paid on or after April 1, 1988 and that corresponds to a calculation period for dividends and similar income from distributions of proceeds of a securities investment trust that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for dividends and similar income from distributions of proceeds of a securities investment trust until March 31 of that year.
machine translation, not official
**第四項** 昭和六十三年四月一日前に支払を受けるべき旧租税特別措置法第九条の二第一項又は第二項に規定する国外株式等の配当等については、なお従前の例による。
suppl-3621-96/art-43/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43/par-4
The provisions then in force continue to govern dividends and similar income on foreign shares, etc. prescribed in Article 9-2, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation that are to be received before April 1, 1988.
machine translation, not official
**第五項** 昭和六十三年四月一日以後に支払を受けるべき新租税特別措置法第八条の三第一項、第二項又は第三項に規定する国外証券投資信託の配当等（以下この項において「国外証券投資信託の配当等」という。）で同日を含む国外証券投資信託の配当等の計算期間に対応するもののうち、その国外証券投資信託の配当等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の国外証券投資信託の配当等については、なお従前の例による。
suppl-3621-96/art-43/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-43/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43/par-5
The provisions then in force continue to govern the portion of dividends and similar income on foreign securities investment trusts prescribed in Article 8-3, paragraph (1), (2) or (3) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "dividends and similar income on foreign securities investment trusts" in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a calculation period for dividends and similar income on foreign securities investment trusts that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for dividends and similar income on foreign securities investment trusts until March 31 of that year.
machine translation, not official
### 第四十四条（みなし法人課税を選択した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Deemed Corporate Taxation Is Chosen
caption: machine translation, not official
suppl-3621-96/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-44
**第一項** 新租税特別措置法第二十五条の二第五項及び第六項の規定は、昭和六十三年分の所得税について適用し、昭和六十二年分以前の所得税については、なお従前の例による。
suppl-3621-96/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-44/par-1
The provisions of Article 25-2, paragraphs (5) and (6) of the New Act on Special Measures Concerning Taxation apply to income tax for 1988, and the provisions then in force continue to govern income tax for 1987 and prior years.
machine translation, not official
### 第四十五条（恩給及び給与等とみなす年金に係る給与所得の源泉徴収の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source for Employment Income Pertaining to Pensions and Annuities Deemed to Be Salary, etc.
caption: machine translation, not official
suppl-3621-96/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-45
**第一項** 昭和六十二年十二月三十一日以前に支払うべき旧租税特別措置法第二十九条の三第一項に規定する恩給及び年金に係る旧所得税法第百八十三条第一項の規定による所得税の徴収及び納付並びに旧所得税法第百九十四条第四項に規定する給与所得者の扶養控除等申告書の提出については、なお従前の例による。
suppl-3621-96/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-45/par-1
The provisions then in force continue to govern the collection and payment of income tax under the provisions of Article 183, paragraph (1) of the Former Income Tax Act pertaining to pensions and annuities prescribed in Article 29-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are to be paid on or before December 31, 1987, and the submission of salary income earners' returns for deduction for Dependents, etc. prescribed in Article 194, paragraph (4) of the Former Income Tax Act.
machine translation, not official
### 第四十六条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-3621-96/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-46
**第一項** 新租税特別措置法第三十一条の二第一項（同条第三項において準用する場合を含む。）及び第三十一条の三第一項の規定は、個人が、昭和六十二年一月一日から同年九月三十日までの間に、その有する旧租税特別措置法第三十一条の二第一項に規定する土地等又は旧租税特別措置法第三十一条の三第一項に規定する土地等で同年一月一日において旧租税特別措置法第三十一条第二項に規定する所有期間が十年を超えるものの譲渡をした場合において、当該譲渡の全部又は一部が旧租税特別措置法第三十一条の二第二項に規定する優良住宅地等のための譲渡若しくは同条第三項に規定する確定優良住宅地等予定地のための譲渡又は旧租税特別措置法第三十一条の三第一項に規定する特定市街化区域農地等の譲渡に該当するときにおけるこれらの譲渡による譲渡所得に係る昭和六十二年分の所得税についても適用する。
suppl-3621-96/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-46/par-1
The provisions of Article 31-2, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) and Article 31-3, paragraph (1) of the New Act on Special Measures Concerning Taxation also apply to income tax for 1987 on capital gains from transfers in the case where an individual has, during the period from January 1, 1987 to September 30, 1987, transferred land, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or land, etc. prescribed in Article 31-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that the individual holds and whose holding period prescribed in Article 31, paragraph (2) of the Former Act on Special Measures Concerning Taxation exceeds 10 years as of January 1, 1987, and all or part of that transfer falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation, a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article, or a transfer of specified farmland, etc. in an urbanization promotion area prescribed in Article 31-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
**第二項** 新租税特別措置法第三十七条第一項及び第三項並びに第三十七条の三第一項の規定は、個人が昭和六十二年十月一日以後に新租税特別措置法第三十七条第一項に規定する資産の譲渡をする場合について適用し、同日前に旧租税特別措置法第三十七条第一項に規定する資産の譲渡をした場合については、なお従前の例による。
suppl-3621-96/art-46/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-46/par-2
The provisions of Article 37, paragraphs (1) and (3) and Article 37-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where an individual transfers assets prescribed in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after October 1, 1987, and the provisions then in force continue to govern the case where an individual transferred assets prescribed in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date.
machine translation, not official
### 第四十七条（定期積金の給付補てん金等の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Compensation for Periodic Deposits or Similar Amounts of Installment Savings
caption: machine translation, not official
suppl-3621-96/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-47
**第一項** 昭和六十三年四月一日前に支払を受けるべき新租税特別措置法第四十一条の十一第一項に規定する給付補てん金等については、なお従前の例による。
suppl-3621-96/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-47/par-1
The provisions then in force continue to govern compensation for periodic deposits or similar amounts prescribed in Article 41-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that is to be received before April 1, 1988.
machine translation, not official
**第二項** 昭和六十三年四月一日以後に支払を受けるべき新租税特別措置法第四十一条の十一第一項に規定する給付補てん金等（以下この項において「給付補てん金等」という。）で同日を含む給付補てん金等の計算期間として政令で定める期間に対応するもののうち、その期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の給付補てん金等については、なお従前の例による。
suppl-3621-96/art-47/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-47/par-2
The provisions then in force continue to govern the portion of compensation for periodic deposits or similar amounts prescribed in Article 41-11, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a period specified by Cabinet Order as a calculation period for compensation for periodic deposits or similar amounts that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that period until March 31 of that year.
machine translation, not official
**第三項** 昭和六十三年四月一日以後に支払うべき新租税特別措置法第四十一条の十一第三項に規定する給付補てん金等（以下この項において「給付補てん金等」という。）で同日を含む給付補てん金等の計算期間として政令で定める期間に対応するもののうち、その期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の給付補てん金等については、なお従前の例による。
suppl-3621-96/art-47/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-47/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-47/par-3
The provisions then in force continue to govern the portion of compensation for periodic deposits or similar amounts prescribed in Article 41-11, paragraph (3) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph) that is to be paid on or after April 1, 1988 and that corresponds to a period specified by Cabinet Order as a calculation period for compensation for periodic deposits or similar amounts that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that period until March 31 of that year.
machine translation, not official
### 第四十八条（償還差益に対する分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Profit from Redemption
caption: machine translation, not official
suppl-3621-96/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-48
**第一項** 昭和六十三年三月三十一日までに発行された旧租税特別措置法第四十一条の十二第一項に規定する割引債について支払を受けるべき同項に規定する償還差益については、なお従前の例による。
suppl-3621-96/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-48/par-1
The provisions then in force continue to govern profit from redemption prescribed in Article 41-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is to be received on discount bonds prescribed in that paragraph issued on or before March 31, 1988.
machine translation, not official
### 第四十九条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-3621-96/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-49
**第一項** 新租税特別措置法第三章の規定は、新租税特別措置法及びこの附則に別段の定めがあるものを除くほか、法人の昭和六十二年十月一日以後に終了する事業年度の所得に対する法人税及び同日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の同日前に終了した事業年度の所得に対する法人税及び同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
suppl-3621-96/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-49/par-1
Unless otherwise specially provided for in the New Act on Special Measures Concerning Taxation or these Supplementary Provisions, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax on income for business years of a corporation ending on or after October 1, 1987 and corporation tax on liquidation income resulting from a dissolution or merger on or after that date (including corporation tax on income for business years during liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporation tax on income for business years of a corporation that ended before that date and corporation tax on liquidation income resulting from a dissolution or merger before that date.
machine translation, not official
### 第五十条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where a Corporation Transfers Assets
caption: machine translation, not official
suppl-3621-96/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-50
**第一項** 新租税特別措置法第六十五条の四第一項第八号又は第十五号の規定は、法人が昭和六十二年十月一日以後に行う同項に規定する土地等の譲渡で同項第八号又は第十五号に掲げる場合に該当するものに係る法人税について適用し、法人が同日前に行つた旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡で同項第八号に掲げる場合に該当するものに係る法人税については、なお従前の例による。
suppl-3621-96/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-50/par-1
The provisions of Article 65-4, paragraph (1), item (viii) or (xv) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after October 1, 1987 and that falls under the case set forth in item (viii) or (xv) of that paragraph, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date and that falls under the case set forth in item (viii) of that paragraph.
machine translation, not official
**第二項** 新租税特別措置法第六十五条の七第一項の表の第十号及び第十六号の規定は、法人が昭和六十二年十月一日以後に行うこれらの規定の上欄に掲げる資産の譲渡に係る法人税について適用し、法人が同日前に行つた旧租税特別措置法第六十五条の七第一項の表の第十号及び第十六号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-3621-96/art-50/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-50/par-2
The provisions of items (x) and (xvi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of assets set forth in the left-hand column of those provisions that a corporation makes on or after October 1, 1987, and the provisions then in force continue to govern corporation tax pertaining to a transfer of assets set forth in the left-hand column of items (x) and (xvi) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
machine translation, not official
### 第五十一条（見直し） — Review
caption: machine translation, not official
suppl-3621-96/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-51
**第一項** 利子所得に対する所得税の課税の在り方については、総合課税への移行問題を含め、必要に応じ、この法律の施行後五年を経過した場合において見直しを行うものとする。
suppl-3621-96/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-51/par-1
With regard to how income tax should be imposed on interest income, including the question of a shift to comprehensive taxation, a review is to be conducted as necessary once five years have elapsed after this Act comes into effect.
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## 附 則 昭和六二年九月二六日法律第九八号
suppl-3621-98 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-98 · https://japanlaw.org/l/332AC0000000026/suppl-3621-98
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3621-98/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-98/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-98/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-3621-98/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-98/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-98/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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## 附 則 昭和六三年三月三一日法律第四号
suppl-3631-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3631-4/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-1
**第一項** この法律は、昭和六十三年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-3631-4/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-1/par-1
This Act comes into effect on April 1, 1988; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:
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**一** 第十八条第一項に一号を加える改正規定、第五十二条第一項に一号を加える改正規定、第五十五条の四第一項の表の第一号から第三号までの改正規定、同表に次のように加える改正規定及び第六十六条の十第一項に一号を加える改正規定 異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法（昭和六十三年法律第十七号）の施行の日
suppl-3631-4/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-1/par-1/item-1
the provisions adding one item to Article 18, paragraph (1), the provisions adding one item to Article 52, paragraph (1), the provisions amending items (i) through (iii) of the table in Article 55-4, paragraph (1), the provisions adding the following to that table, and the provisions adding one item to Article 66-10, paragraph (1): the date on which the Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields (Act No. 17 of 1988) comes into effect;
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**二** 第四十四条の四を第四十四条の五とし、第四十四条の三を第四十四条の四とし、第四十四条の二の次に一条を加える改正規定 地域産業の高度化に寄与する特定事業の集積の促進に関する法律（昭和六十三年法律第三十二号）の施行の日
suppl-3631-4/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-1/par-1/item-2
the provisions renumbering Article 44-4 as Article 44-5 and Article 44-3 as Article 44-4 and adding one Article after Article 44-2: the date on which the Act on the Promotion of the Agglomeration of Specified Businesses Contributing to the Advancement of Regional Industries (Act No. 32 of 1988) comes into effect.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3631-4/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和六十三年分以後の所得税について適用し、昭和六十二年分以前の所得税については、なお従前の例による。
suppl-3631-4/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1988 and subsequent years, and with regard to income tax for 1987 and earlier years, the provisions then in force continue to govern.
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### 第三条（民間国外債の利子の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. on Interest on Private Foreign Bonds
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suppl-3631-4/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-3
**第一項** 新法第六条の規定は、内国法人がこの法律の施行の日（以下「施行日」という。）以後に発行する同条第一項に規定する債券につき支払う同項に規定する利子について適用し、内国法人が施行日前に発行した改正前の租税特別措置法（以下「旧法」という。）第六条第一項に規定する債券につき支払う同項に規定する利子については、なお従前の例による。
suppl-3631-4/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-3/par-1
The provisions of Article 6 of the New Act apply to interest prescribed in paragraph (1) of that Article that a domestic corporation pays on bonds prescribed in that paragraph that it issues on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern interest prescribed in Article 6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that a domestic corporation pays on bonds prescribed in that paragraph that it issued before the Effective Date.
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**第二項** 新法第四十一条の十三の規定は、非居住者が施行日以後に発行される同条に規定する民間国外債につき支払を受ける同条に規定する発行差金について適用し、非居住者が施行日前に発行された旧法第四十一条の十三に規定する民間国外債につき支払を受ける同条に規定する発行差金については、なお従前の例による。
suppl-3631-4/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-3/par-2
The provisions of Article 41-13 of the New Act apply to issue discounts prescribed in that Article that a nonresident receives on private foreign bonds prescribed in that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern issue discounts prescribed in Article 41-13 of the Former Act that a nonresident receives on private foreign bonds prescribed in that Article that were issued before the Effective Date.
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### 第四条（エネルギー基盤高度化設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy Infrastructure Advancement Equipment Has Been Acquired
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suppl-3631-4/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-4
**第一項** 旧法第十条の二第一項に規定する個人が施行日前に取得等（取得又は製作若しくは建設をいう。次条において同じ。）をした同項に規定するエネルギー基盤高度化設備を同項に規定する事業の用に供した場合における所得税については、旧法第十条の二の規定は、なおその効力を有する。この場合において、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は租税特別措置法の一部を改正する法律（平成二年法律第十三号。以下「平成二年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第十条の二第三項若しくは平成二年改正法による改正後の租税特別措置法第十条の二第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第九項中「租税特別措置法第十条の二第三項」とあるのは「租税特別措置法の一部を改正する法律（昭和六十三年法律第四号。以下「昭和六十三年改正法」という。）附則第四条第一項の規定によりなおその効力を有するものとされる昭和六十三年改正法による改正前の租税特別措置法第十条の二第三項」とする。
suppl-3631-4/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-4/par-1
With regard to income tax in the case where an individual prescribed in Article 10-2, paragraph (1) of the Former Act has used for the business prescribed in that paragraph energy infrastructure advancement equipment prescribed in that paragraph for which the individual made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article) before the Effective Date, the provisions of Article 10-2 of the Former Act remain in force. In this case, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1990; hereinafter referred to as the "1990 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, or pursuant to the provisions of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the 1990 Amendment Act, those amounts", and the phrase "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (9) of that Article with "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988; hereinafter referred to as the "1988 Amendment Act"), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act".
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**第二項** 前項の規定の適用がある場合における新法第十条の二、第二十八条の三、第三十三条の六及び第三十七条の三（新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、新法第十条の二第三項中「百分の二十に相当する金額を超える」とあるのは「百分の二十に相当する金額（租税特別措置法の一部を改正する法律（昭和六十三年法律第四号。以下「昭和六十三年改正法」という。）附則第四条第一項の規定によりなおその効力を有するものとされる昭和六十三年改正法による改正前の租税特別措置法第十条の二第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した金額）を超える」と、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和六十三年改正法附則第四条第一項の規定によりなおその効力を有するものとされる昭和六十三年改正法による改正前の租税特別措置法第十条の二第三項若しくは第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十六条まで」とあるのは「第十六条まで並びに昭和六十三年改正法附則第四条第一項の規定によりなおその効力を有するものとされる昭和六十三年改正法による改正前の租税特別措置法第十条の二」とする。
suppl-3631-4/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-4/par-2
With regard to the application of the provisions of Articles 10-2, 28-3, 33-6 and 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "exceeding the amount equivalent to 20 percent" in Article 10-2, paragraph (3) of the New Act is deemed to be replaced with "exceeding the amount equivalent to 20 percent (if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988; hereinafter referred to as the "1988 Amendment Act"), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, the amount remaining after deducting that amount)", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, those amounts", and the phrase "through Article 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act with "through Article 16 and Article 10-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act".
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### 第五条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-3631-4/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5
**第一項** 新法第十一条第一項の表の第一号及び第四号の規定は、個人が施行日以後に取得等をしてその事業の用に供するこれらの規定に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第一号、第四号及び第五号に掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3631-4/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-1
The provisions of items (i) and (iv) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business depreciable assets listed in items (i), (iv) and (v) of the table in Article 11, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date.
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**第二項** 新法第十二条第一項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3631-4/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-2
The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date.
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**第三項** 旧法第十二条の二第一項に規定する個人（施行日前に同項に規定する認定を受けた同項に規定する組合等の構成員である者に限る。）が、同項に規定する期間内に、同項に規定する技術開発用機械等の取得等をしてその事業の用に供した場合については、なお従前の例による。
suppl-3631-4/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-3
The provisions then in force continue to govern the case where an individual prescribed in Article 12-2, paragraph (1) of the Former Act (limited to a person who is a member of an association, etc. prescribed in that paragraph that received the certification prescribed in that paragraph before the Effective Date) has, within the period prescribed in that paragraph, made an acquisition, etc. of machinery, etc. for technological development prescribed in that paragraph and used it for the individual's business.
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**第四項** 前項の規定の適用がある場合における租税特別措置法の一部を改正する法律（平成五年法律第十号）による改正後の租税特別措置法（以下「平成五年新法」という。）第十条から第十条の五まで、第十一条の四、第十一条の六、第十二条の二から第十六条まで、第二十八条の三、第三十三条の六及び第三十七条の三（平成五年新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、平成五年新法第十条第六項第二号中「又は第十六条」とあるのは「、第十六条又は租税特別措置法の一部を改正する法律（昭和六十三年法律第四号。以下「昭和六十三年改正法」という。）附則第五条第三項」と、平成五年新法第十条の二第一項及び第三項、第十条の三第一項及び第三項、第十条の四第一項及び第三項並びに第十条の五第一項中「又は第十六条」とあるのは「、第十六条又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十一条の四第一項中「前三条」とあるのは「前三条又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十一条の六及び第十二条の二第一項中「前条まで」とあるのは「前条まで又は昭和六十三年改正法附則第五条第三項」と、同条第二項中「又は前項」とあるのは「、前項又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十二条の三第一項中「第十二条まで」とあるのは「第十二条まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十三条第一項中「又は第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十三条の二第一項中「又は次条から第十六条まで」とあるのは「、次条から第十六条まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十三条の三第一項中「第十二条の三まで」とあるのは「第十二条の三まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十四条第三項中「第十七条」とあるのは「第十七条若しくは昭和六十三年改正法附則第五条第三項」と、平成五年新法第十六条第一項中「第十二条の三まで」とあるのは「第十二条の三まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第三項中「並びに第十三条の三から第十六条まで」とあるのは「、第十三条の三から第十六条まで並びに昭和六十三年改正法附則第五条第三項」とする。
suppl-3631-4/art-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-4
With regard to the application of the provisions of Articles 10 through 10-5, Article 11-4, Article 11-6, Articles 12-2 through 16, Article 28-3, Article 33-6 and Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the 1993 New Act) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993) (hereinafter referred to as the "1993 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (6), item (ii) of the 1993 New Act is deemed to be replaced with ", Article 16 or Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988; hereinafter referred to as the "1988 Amendment Act")", the phrase "or Article 16" in Article 10-2, paragraphs (1) and (3), Article 10-3, paragraphs (1) and (3), Article 10-4, paragraphs (1) and (3) and Article 10-5, paragraph (1) of the 1993 New Act with ", Article 16 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "the preceding three Articles" in Article 11-4, paragraph (1) of the 1993 New Act with "the preceding three Articles or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "through the preceding Article" in Article 11-6 and Article 12-2, paragraph (1) of the 1993 New Act with "through the preceding Article or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "or the preceding paragraph" in paragraph (2) of that Article with ", the preceding paragraph or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "through Article 12" in Article 12-3, paragraph (1) of the 1993 New Act with "through Article 12 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the 1993 New Act with ", Articles 14 through 16 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the 1993 New Act with ", the following Article through Article 16 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "through Article 12-3" in Article 13-3, paragraph (1) of the 1993 New Act with "through Article 12-3 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "Article 17" in Article 14, paragraph (3) of the 1993 New Act with "Article 17 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "through Article 12-3" in Article 16, paragraph (1) of the 1993 New Act with "through Article 12-3 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", and the phrase "and Articles 13-3 through 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (3) of the 1993 New Act with ", Articles 13-3 through 16 and Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act".
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**第五項** 新法第十二条の二第二項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧法第十二条の三第二項に規定する医療用機器をその事業の用に供した場合については、なお従前の例による。
suppl-3631-4/art-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-5
The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business medical equipment prescribed in Article 12-3, paragraph (2) of the Former Act that the individual acquired or manufactured before the Effective Date.
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**第六項** 新法第十三条の二第一項の規定は、施行日以後に同項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する同号に定める漁船について適用し、施行日前に旧法第十三条の二第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する同号に定める漁船については、なお従前の例による。
suppl-3631-4/art-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-6
The provisions of Article 13-2, paragraph (1) of the New Act apply to fishing vessels specified in item (iii) of that paragraph that are held by members of a fishery cooperative, etc. prescribed in that item that receives, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and the provisions then in force continue to govern fishing vessels specified in that item that are held by members of a fishery cooperative, etc. prescribed in Article 13-2, paragraph (1), item (iii) of the Former Act that received, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item.
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**第七項** 新法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、個人が施行日前に取得又は建設をした旧法第十五条第一項に規定する特定備蓄施設等については、なお従前の例による。
suppl-3631-4/art-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-7
The provisions of Article 15, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date.
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**第八項** 個人が施行日前に支出した旧法第十八条第一項第二号に定める負担金については、なお従前の例による。
suppl-3631-4/art-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-8
The provisions then in force continue to govern contributions specified in Article 18, paragraph (1), item (ii) of the Former Act that an individual paid before the Effective Date.
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### 第六条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-3631-4/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-6
**第一項** 旧法第二十条の二第一項のプログラム等準備金を積み立てている同項の表の第三号の上欄に掲げる個人の昭和六十三年一月一日における昭和六十二年から繰り越された同項のプログラム等準備金の事業所得に係る総収入金額への算入については、なお従前の例による。
suppl-3631-4/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-6/par-1
With regard to the inclusion in gross revenue relating to business income, as of January 1, 1988, of the reserve for programs, etc. referred to in Article 20-2, paragraph (1) of the Former Act carried over from 1987 by an individual listed in the left-hand column of item (iii) of the table in that paragraph who sets aside that reserve for programs, etc., the provisions then in force continue to govern.
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### 第七条（みなし法人課税を選択した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Deemed Corporate Taxation Has Been Elected
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suppl-3631-4/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-7
**第一項** 旧法第二十五条の二第八項の届出書を提出して同条第一項の選択をやめた者で当該選択をやめた年が昭和六十二年又は昭和六十三年であるものが施行日以後最初に新法第二十五条の二第一項の規定の適用を受けようとする場合における同項の規定の適用については、同項ただし書中「当該選択をやめた年以後三年内の各年分」とあるのは、「昭和六十三年分」とする。
suppl-3631-4/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-7/par-1
With regard to the application of the provisions of Article 25-2, paragraph (1) of the New Act in the case where a person who submitted the written notification referred to in Article 25-2, paragraph (8) of the Former Act and ceased the election referred to in paragraph (1) of that Article, and for whom the year in which the person ceased that election is 1987 or 1988, seeks for the first time on or after the Effective Date to receive the application of the provisions of Article 25-2, paragraph (1) of the New Act, the phrase "for each year within three years from the year in which the person ceased that election" in the proviso to that paragraph is deemed to be replaced with "for 1988".
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### 第八条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-3631-4/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-8
**第一項** 新法第三十一条の二の規定は、個人が施行日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について適用し、個人が施行日前に行つた旧法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡については、なお従前の例による。
suppl-3631-4/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-8/par-1
The provisions of Article 31-2 of the New Act apply to a transfer made by an individual on or after the Effective Date that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article, and the provisions then in force continue to govern a transfer made by an individual before the Effective Date that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article.
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**第二項** 新法第三十一条の四の規定は、個人が施行日以後に行う同条第一項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡について適用する。
suppl-3631-4/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-8/par-2
The provisions of Article 31-4 of the New Act apply to a transfer made by an individual on or after the Effective Date of land, etc. or buildings, etc. prescribed in paragraph (1) of that Article that fall under residential property prescribed in that paragraph.
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**第三項** 新法第三十六条の二第一項（同条第二項において準用する場合を含む。）の規定は、個人が施行日以後に行う同項に規定する譲渡資産の譲渡について適用し、個人が施行日前に行つた旧法第三十六条の二第一項に規定する譲渡資産の譲渡については、なお従前の例による。
suppl-3631-4/art-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-8/par-3
The provisions of Article 36-2, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) apply to a transfer of transferred assets prescribed in that paragraph made by an individual on or after the Effective Date, and the provisions then in force continue to govern a transfer of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act made by an individual before the Effective Date.
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**第四項** 新法第三十七条の五第五項第一号の規定は、個人が施行日以後に行う同号に規定する資産の譲渡について適用し、個人が施行日前に行つた旧法第三十七条の五第五項第一号に規定する資産の譲渡については、なお従前の例による。
suppl-3631-4/art-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-8/par-4
The provisions of Article 37-5, paragraph (5), item (i) of the New Act apply to a transfer of assets prescribed in that item made by an individual on or after the Effective Date, and the provisions then in force continue to govern a transfer of assets prescribed in Article 37-5, paragraph (5), item (i) of the Former Act made by an individual before the Effective Date.
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### 第九条（住宅の取得等をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where a House Has Been Acquired, etc.
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suppl-3631-4/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-9
**第一項** 新法第四十一条及び第四十一条の二の規定は、居住者が昭和六十三年一月一日以後に新法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋の当該増改築等に係る部分を同項の定めるところによりその者の居住の用に供した場合について適用し、居住者が同日前に旧法第四十一条第一項に規定する居住用家屋又は既存住宅を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-3631-4/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-9/par-1
The provisions of Articles 41 and 41-2 of the New Act apply to the case where a resident has, on or after January 1, 1988, used a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act, or the part of a house that has undergone extension, reconstruction, etc. that pertains to that extension, reconstruction, etc., as the resident's own dwelling as provided for in that paragraph, and the provisions then in force continue to govern the case where a resident has, before that date, used a residential house or existing house prescribed in Article 41, paragraph (1) of the Former Act as the resident's own dwelling as provided for in that paragraph.
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### 第十条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3631-4/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-10
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3631-4/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-10/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.
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### 第十一条（エネルギー基盤高度化設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Infrastructure Advancement Equipment Has Been Acquired
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suppl-3631-4/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-11
**第一項** 旧法第四十二条の五第一項に規定する法人が施行日前に取得等（取得又は製作若しくは建設をいう。次条において同じ。）をした同項に規定するエネルギー基盤高度化設備を同項に規定する事業の用に供した場合における法人税については、旧法第四十二条の五の規定は、なおその効力を有する。この場合において、同条第二項中「前条、次条第二項から第四項まで及び第六項」とあるのは「平成二年改正法による改正後の租税特別措置法第四十二条の四、第四十二条の五第二項及び第三項、第四十二条の六第二項から第四項まで及び第六項」と、「並びに第六十八条の二」とあるのは「、第四十二条の八第二項並びに第六十八条の二並びに平成二年改正法附則第十五条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第四十二条の五第二項及び第三項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成二年改正法による改正後の租税特別措置法第四十二条の五第二項若しくは平成二年改正法附則第十五条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第四十二条の五第二項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、同条第八項中「又は租税特別措置法第四十二条の五」とあるのは「又は租税特別措置法の一部を改正する法律（昭和六十三年法律第四号。以下「昭和六十三年改正法」という。）附則第十一条第一項の規定によりなおその効力を有するものとされる昭和六十三年改正法による改正前の租税特別措置法第四十二条の五」と、「並びに租税特別措置法第四十二条の五」とあるのは「並びに昭和六十三年改正法附則第十一条第一項の規定によりなおその効力を有するものとされる昭和六十三年改正法による改正前の租税特別措置法第四十二条の五」とする。
suppl-3631-4/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-11/par-1
With regard to corporation tax in the case where a corporation prescribed in Article 42-5, paragraph (1) of the Former Act has used for the business prescribed in that paragraph energy infrastructure advancement equipment prescribed in that paragraph for which it made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article) before the Effective Date, the provisions of Article 42-5 of the Former Act remain in force. In this case, the phrase "the preceding Article, paragraphs (2) through (4) and paragraph (6) of the following Article" in paragraph (2) of that Article is deemed to be replaced with "Article 42-4, Article 42-5, paragraphs (2) and (3), and Article 42-6, paragraphs (2) through (4) and paragraph (6) of the Act on Special Measures Concerning Taxation as amended by the 1990 Amendment Act", the phrase "and Article 68-2" with ", Article 42-8, paragraph (2) and Article 68-2, and Article 42-5, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remain in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the 1990 Amendment Act or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, those amounts", the phrase "or Article 42-5 of the Act on Special Measures Concerning Taxation" in paragraph (8) of that Article with "or Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988; hereinafter referred to as the "1988 Amendment Act"), which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act", and the phrase "and Article 42-5 of the Act on Special Measures Concerning Taxation" with "and Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act".
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**第二項** 前項の規定の適用がある場合における平成二年新法第四十二条の四から第四十二条の八まで、第五十二条の二、第五十二条の三又は第六十三条（平成二年新法第六十三条の二第六項において準用する場合を含む。）の規定の適用については、平成二年新法第四十二条の四第一項中「第六十八条の二」とあるのは「第六十八条の二並びに昭和六十三年改正法附則第十一条第一項の規定によりなおその効力を有するものとされる昭和六十三年改正法による改正前の租税特別措置法第四十二条の五第三項（次条から第四十二条の八までにおいて「昭和六十三年旧法第四十二条の五第三項」という。）」と、平成二年新法第四十二条の五第二項中「第六十八条の二」とあるのは「第六十八条の二並びに昭和六十三年旧法第四十二条の五第三項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和六十三年旧法第四十二条の五第三項若しくは平成二年改正法附則第十五条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第四十二条の五第二項若しくは第三項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、平成二年新法第四十二条の六第二項、第四十二条の七第二項及び第四十二条の八第二項中「第六十八条の二」とあるのは「第六十八条の二並びに昭和六十三年旧法第四十二条の五第三項」と、平成二年新法第五十二条の二第一項中「又は第五十一条」とあるのは「若しくは第五十一条又は昭和六十三年改正法附則第十一条第一項の規定によりなおその効力を有するものとされる昭和六十三年改正法による改正前の租税特別措置法第四十二条の五第一項（以下この条及び次条において「昭和六十三年旧法第四十二条の五第一項」という。）」と、同条第二項及び第三項並びに新法第五十二条の三第一項中「又は第五十一条」とあるのは「若しくは第五十一条又は昭和六十三年旧法第四十二条の五第一項」と、平成二年新法第六十三条第六項第二号中「とする」とあるのは「とし、昭和六十三年改正法附則第十一条第一項の規定によりなおその効力を有するものとされる昭和六十三年改正法による改正前の租税特別措置法第四十二条の五の規定の適用については、同条第二項中「並びに第六十八条の二」とあるのは、「、第六十三条並びに第六十八条の二」とする」とする。
suppl-3631-4/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-11/par-2
With regard to the application of the provisions of Articles 42-4 through 42-8, Article 52-2, Article 52-3 or Article 63 (including as applied mutatis mutandis pursuant to Article 63-2, paragraph (6) of the 1990 New Act) of the 1990 New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 68-2" in Article 42-4, paragraph (1) of the 1990 New Act is deemed to be replaced with "Article 68-2 and Article 42-5, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act (referred to as 'Article 42-5, paragraph (3) of the 1988 Former Act' in the following Article through Article 42-8)", the phrase "Article 68-2" in Article 42-5, paragraph (2) of the 1990 New Act with "Article 68-2 and Article 42-5, paragraph (3) of the 1988 Former Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (3) of the 1988 Former Act or Article 42-5, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, those amounts", the phrase "Article 68-2" in Article 42-6, paragraph (2), Article 42-7, paragraph (2) and Article 42-8, paragraph (2) of the 1990 New Act with "Article 68-2 and Article 42-5, paragraph (3) of the 1988 Former Act", the phrase "or Article 51" in Article 52-2, paragraph (1) of the 1990 New Act with "or Article 51 or Article 42-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act (hereinafter referred to as 'Article 42-5, paragraph (1) of the 1988 Former Act' in this Article and the following Article)", the phrase "or Article 51" in paragraphs (2) and (3) of that Article and Article 52-3, paragraph (1) of the New Act with "or Article 51 or Article 42-5, paragraph (1) of the 1988 Former Act", and Article 63, paragraph (6), item (ii) of the 1990 New Act is deemed to further provide that, with regard to the application of the provisions of Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 63 and Article 68-2".
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### 第十二条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-3631-4/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12
**第一項** 新法第四十三条第一項の表の第一号及び第四号の規定は、法人が施行日以後に取得等をしてその事業の用に供するこれらの規定に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号、第四号及び第五号に掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3631-4/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-1
The provisions of items (i) and (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business depreciable assets listed in items (i), (iv) and (v) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date.
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**第二項** 新法第四十三条の二第一項の規定は、法人が施行日以後に取得又は建設をしてその事業の用に供する同項に規定する特定の施設について適用し、法人が施行日前に取得又は建設をした旧法第四十三条の二第一項に規定する特定の施設をその事業の用に供した場合については、なお従前の例による。
suppl-3631-4/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-2
The provisions of Article 43-2, paragraph (1) of the New Act apply to specified facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date and uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business specified facilities prescribed in Article 43-2, paragraph (1) of the Former Act that it acquired or constructed before the Effective Date.
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**第三項** 新法第四十五条第一項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3631-4/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-3
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date.
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**第四項** 旧法第四十五条の二第一項に規定する法人（施行日前に同項に規定する認定を受けた同項に規定する組合等の構成員である者に限る。）が、同項に規定する期間内に、同項に規定する技術開発用機械等の取得等をしてその事業の用に供した場合については、なお従前の例による。
suppl-3631-4/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-4
The provisions then in force continue to govern the case where a corporation prescribed in Article 45-2, paragraph (1) of the Former Act (limited to one that is a member of an association, etc. prescribed in that paragraph that received the certification prescribed in that paragraph before the Effective Date) has, within the period prescribed in that paragraph, made an acquisition, etc. of machinery, etc. for technological development prescribed in that paragraph and used it for its business.
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**第五項** 前項の規定の適用がある場合における租税特別措置法の一部を改正する法律（平成六年法律第二十二号）による改正後の租税特別措置法（以下「平成六年新法」という。）第五十二条の二及び第五十二条の三の規定の適用については、平成六年新法第五十二条の二及び第五十二条の三第一項中「又は第四十三条から第四十九条まで」とあるのは、「、第四十三条から第四十九条まで又は租税特別措置法の一部を改正する法律（昭和六十三年法律第四号）附則第十二条第四項」とする。
suppl-3631-4/art-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-5
With regard to the application of the provisions of Articles 52-2 and 52-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 22 of 1994) (hereinafter referred to as the "1994 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "or Articles 43 through 49" in Article 52-2 and Article 52-3, paragraph (1) of the 1994 New Act is deemed to be replaced with ", Articles 43 through 49 or Article 12, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988)".
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**第六項** 新法第四十五条の二第二項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する医療用機器等について適用し、法人が施行日前に取得又は製作をした旧法第四十五条の三第二項に規定する医療用機器をその事業の用に供した場合については、なお従前の例による。
suppl-3631-4/art-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-6
The provisions of Article 45-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business medical equipment prescribed in Article 45-3, paragraph (2) of the Former Act that it acquired or manufactured before the Effective Date.
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**第七項** 新法第四十六条第一項の規定は、施行日以後に同項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する同号に定める漁船について適用し、施行日前に旧法第四十六条第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する同号に定める漁船については、なお従前の例による。
suppl-3631-4/art-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-7
The provisions of Article 46, paragraph (1) of the New Act apply to fishing vessels specified in item (iii) of that paragraph that are held by members of a fishery cooperative, etc. prescribed in that item that receives, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and the provisions then in force continue to govern fishing vessels specified in that item that are held by members of a fishery cooperative, etc. prescribed in Article 46, paragraph (1), item (iii) of the Former Act that received, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item.
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**第八項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項の表の第二号又は第三号に掲げる減価償却資産について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項の表の第二号又は第三号に掲げる減価償却資産については、なお従前の例による。
suppl-3631-4/art-12/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-8
The provisions of Article 48, paragraph (1) of the New Act apply to depreciable assets listed in item (ii) or (iii) of the table in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in item (ii) or (iii) of the table in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.
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**第九項** 新法第五十一条第一項の規定は、施行日以後に同項に規定する特定組合が新法第五十五条の四第一項に規定する事業計画の承認等を受ける当該事業計画に定める共同利用施設について適用し、施行日前に旧法第五十一条第一項に規定する特定組合が旧法第五十五条の四第一項に規定する事業計画の承認等を受けた当該事業計画に定める共同利用施設については、なお従前の例による。
suppl-3631-4/art-12/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-9
The provisions of Article 51, paragraph (1) of the New Act apply to joint-use facilities specified in a business plan with respect to which a specified association prescribed in that paragraph receives, on or after the Effective Date, the approval, etc. of the business plan prescribed in Article 55-4, paragraph (1) of the New Act, and the provisions then in force continue to govern joint-use facilities specified in a business plan with respect to which a specified association prescribed in Article 51, paragraph (1) of the Former Act received, before the Effective Date, the approval, etc. of the business plan prescribed in Article 55-4, paragraph (1) of the Former Act.
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**第十項** 法人が施行日前に支出した旧法第五十二条第一項第二号に定める負担金については、なお従前の例による。
suppl-3631-4/art-12/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-10
The provisions then in force continue to govern contributions specified in Article 52, paragraph (1), item (ii) of the Former Act that a corporation paid before the Effective Date.
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### 第十三条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-3631-4/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-13
**第一項** 旧法第五十六条の五第一項の表の第三号の上欄に掲げる法人が施行日前に開始した事業年度において同項の規定により積み立てたプログラム等準備金の金額の益金の額への算入については、なお従前の例による。
suppl-3631-4/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-13/par-1
With regard to the inclusion in gross profit of the amount of the reserve for programs, etc. that a corporation listed in the left-hand column of item (iii) of the table in Article 56-5, paragraph (1) of the Former Act set aside pursuant to the provisions of that paragraph in a business year that began before the Effective Date, the provisions then in force continue to govern.
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### 第十四条（特定の交換分合により土地等を取得した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Land, etc. Has Been Acquired through Specified Exchange and Consolidation
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suppl-3631-4/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-14
**第一項** 新法第六十五条の十の規定は、法人が施行日以後に行われる同条第一項各号に規定する交換分合により取得する同項に規定する交換取得資産について適用し、法人が施行日前に行われた旧法第六十五条の十第一項各号に規定する交換分合により取得した同項に規定する交換取得資産については、なお従前の例による。
suppl-3631-4/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-14/par-1
The provisions of Article 65-10 of the New Act apply to assets acquired by exchange prescribed in paragraph (1) of that Article that a corporation acquires through exchange and consolidation prescribed in any of the items of that paragraph carried out on or after the Effective Date, and the provisions then in force continue to govern assets acquired by exchange prescribed in Article 65-10, paragraph (1) of the Former Act that a corporation acquired through exchange and consolidation prescribed in any of the items of that paragraph carried out before the Effective Date.
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### 第十五条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
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suppl-3631-4/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-15
**第一項** 法人が施行日前に取得し、又は製作した旧法第六十六条の十第一項第二号に規定する試験研究用資産については、なお従前の例による。
suppl-3631-4/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-15/par-1
The provisions then in force continue to govern assets for experimental research prescribed in Article 66-10, paragraph (1), item (ii) of the Former Act that a corporation acquired or manufactured before the Effective Date.
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### 第十六条（民間国外債の利子及び発行差金の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest and Issue Discounts on Private Foreign Bonds
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suppl-3631-4/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-16
**第一項** 新法第六十八条の規定は、外国法人が施行日以後に発行される同条に規定する民間国外債につき支払を受ける同条に規定する利子又は発行差金について適用し、外国法人が施行日前に発行された旧法第六十八条に規定する民間国外債につき支払を受ける同条に規定する利子又は発行差金については、なお従前の例による。
suppl-3631-4/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-16/par-1
The provisions of Article 68 of the New Act apply to interest or issue discounts prescribed in that Article that a foreign corporation receives on private foreign bonds prescribed in that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern interest or issue discounts prescribed in Article 68 of the Former Act that a foreign corporation receives on private foreign bonds prescribed in that Article that were issued before the Effective Date.
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### 第十七条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-3631-4/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-17
**第一項** 新法第七十六条第一項の規定は、施行日以後に国から同項に規定する売渡し又は譲与を受ける土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に国から旧法第七十六条第一項に規定する売渡し又は譲与を受けた土地についての所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3631-4/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-17/par-1
The provisions of Article 76, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that is sold or transferred without compensation by the State as prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land that was sold or transferred without compensation by the State as prescribed in Article 76, paragraph (1) of the Former Act before the Effective Date.
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**第二項** 施行日前に行われた旧法第七十七条の四第一項に規定する交換分合により同項に規定する者が取得した同項に規定する土地についての所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3631-4/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-17/par-2
With regard to registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-4, paragraph (1) of the Former Act that a person prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph carried out before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第七十八条の三第二項の規定は、施行日以後に同項に規定する事業協同組合等が公害防止事業団から譲渡を受けた同項に規定する土地について適用し、施行日前に旧法第七十八条の三第二項に規定する事業協同組合等が公害防止事業団から譲渡を受けた同項に規定する土地については、なお従前の例による。
suppl-3631-4/art-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-17/par-3
The provisions of Article 78-3, paragraph (2) of the New Act apply to land prescribed in that paragraph that a business cooperative, etc. prescribed in that paragraph has received by transfer from the Environmental Pollution Control Service Corporation on or after the Effective Date, and the provisions then in force continue to govern land prescribed in Article 78-3, paragraph (2) of the Former Act that a business cooperative, etc. prescribed in that paragraph received by transfer from the Environmental Pollution Control Service Corporation before the Effective Date.
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### 第十八条（たばこ消費税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Tobacco Consumption Tax
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suppl-3631-4/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-18
**第一項** 施行日前に課した、又は課すべきであつたたばこ消費税については、なお従前の例による。
suppl-3631-4/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-18/par-1
With regard to tobacco consumption tax that was imposed, or should have been imposed, before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされるたばこ消費税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3631-4/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-18/par-2
The provisions then in force continue to govern the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date with respect to tobacco consumption tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.
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### 第十九条（石油税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Petroleum Tax
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suppl-3631-4/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19
**第一項** 昭和六十三年八月一日（以下この条において「指定日」という。）前に課した、又は課すべきであつた石油税については、次項及び第三項に定めるものを除き、なお従前の例による。
suppl-3631-4/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-1
With regard to petroleum tax that was imposed, or should have been imposed, before August 1, 1988 (hereinafter referred to as the "designated day" in this Article), the provisions then in force continue to govern, except as provided in the following paragraph and paragraph (3).
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**第二項** 指定日前にその採取場から移出された原油（石油税法（昭和五十三年法律第二十五号）第二条第一号に規定する原油をいう。以下この項及び次項において同じ。）又はガス状炭化水素（同条第三号に規定するガス状炭化水素をいう。以下この項及び次項において同じ。）で、同法第十条第三項（同法第十一条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る期限が指定日以後に到来するものに限る。）について、当該期限までに同法第十条第三項に規定する書類が提出されなかつた場合における当該原油又はガス状炭化水素に係る石油税の課税標準及び税率は、新法第九十条の三第一項から第三項までに規定する課税標準及び税率とする。
suppl-3631-4/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-2
With regard to crude oil (meaning crude oil prescribed in Article 2, item (i) of the Petroleum Tax Act (Act No. 25 of 1978); the same applies hereinafter in this paragraph and the following paragraph) or gaseous hydrocarbons (meaning gaseous hydrocarbons prescribed in item (iii) of that Article; the same applies hereinafter in this paragraph and the following paragraph) that were removed from their extraction site before the designated day and that pertain to the notification or approval referred to in Article 10, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 11, paragraph (3) of that Act; the same applies hereinafter in this paragraph) (limited to those for which the time limit pertaining to that notification or approval falls on or after the designated day), if the documents prescribed in Article 10, paragraph (3) of that Act have not been submitted by that time limit, the tax base and tax rate of petroleum tax on that crude oil or those gaseous hydrocarbons are the tax base and tax rate prescribed in Article 90-3, paragraphs (1) through (3) of the New Act.
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**第三項** 次の表の上欄に掲げる法律又は条約の規定により石油税の免除を受けて指定日前にその採取場から移出された原油若しくはガス状炭化水素又は保税地域から引き取られた原油、石油製品（石油税法第二条第二号に規定する石油製品をいう。以下この項において同じ。）若しくはガス状炭化水素について、指定日以後に同表の下欄に掲げる法律の規定に該当することとなつた場合における当該原油、石油製品又はガス状炭化水素に係る石油税の課税標準及び税率は、新法第九十条の三第一項から第三項までに規定する課税標準及び税率とする。
免除の規定 追徴の規定
輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 同法第十一条第三項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項及び第二項 同法第十二条第四項
輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 同法第十三条第三項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項
旧法第九十条の三第一項又は新法第九十条の四第一項 新法第九十条の四第五項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第十条の三第一項（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第十条の三第二項又は第十一条第二項（これらの規定を日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第三条第二項において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互防衛援助協定第六条 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条
suppl-3631-4/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-3
With regard to crude oil or gaseous hydrocarbons that were removed from their extraction site, or crude oil, petroleum products (meaning petroleum products prescribed in Article 2, item (ii) of the Petroleum Tax Act; the same applies hereinafter in this paragraph) or gaseous hydrocarbons that were taken out of a bonded area, before the designated day with exemption from petroleum tax pursuant to the provisions of the Acts or treaties listed in the left-hand column of the following table, if, on or after the designated day, they come to fall under the provisions of the Acts listed in the right-hand column of that table, the tax base and tax rate of petroleum tax on that crude oil, those petroleum products or those gaseous hydrocarbons are the tax base and tax rate prescribed in Article 90-3, paragraphs (1) through (3) of the New Act.
Provisions on exemption Provisions on additional collection
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) Article 11, paragraph (3) of that Act
Article 12, paragraphs (1) and (2) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (4) of that Act
Article 13, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (3) of that Act
Article 90-3, paragraph (1) of the Former Act or Article 90-4, paragraph (1) of the New Act Article 90-4, paragraph (5) of the New Act
Article 10-3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 111 of 1952) (including as applied mutatis mutandis pursuant to Article 3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) Article 10-3, paragraph (2) or Article 11, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 3, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
Article 6 of the Mutual Defense Assistance Agreement between Japan and the United States of America Article 2 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon Enforcement of the "Mutual Defense Assistance Agreement between Japan and the United States of America" (Act No. 112 of 1954)
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**第四項** 指定日前にした行為及び第一項の規定によりなお従前の例によることとされる石油税に係る指定日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3631-4/art-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-4
The provisions then in force continue to govern the application of penal provisions to acts committed before the designated day and to acts committed on or after the designated day with respect to petroleum tax that the provisions then in force continue to govern pursuant to the provisions of paragraph (1).
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### 第二十一条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-3631-4/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-21
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律（次項において「改正後の昭和六十一年改正法」という。）附則第三条の規定は、昭和六十三年分以後の所得税について適用し、昭和六十二年分以前の所得税については、なお従前の例による。
suppl-3631-4/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-21/par-1
The provisions of Article 3 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1986 Amendment Act as Amended" in the following paragraph) apply to income tax for 1988 and subsequent years, and with regard to income tax for 1987 and earlier years, the provisions then in force continue to govern.
machine translation, not official
**第二項** 改正後の昭和六十一年改正法附則第十二条の規定は、法人の施行日以後に終了する事業年度分の所得に対する法人税について適用し、法人の施行日前に終了した事業年度分の所得に対する法人税については、なお従前の例による。
suppl-3631-4/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-21/par-2
The provisions of Article 12 of the Supplementary Provisions of the 1986 Amendment Act as Amended apply to corporation tax on income of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax on income of a corporation for business years that ended before the Effective Date.
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## 附 則 昭和六三年三月三一日法律第五号
suppl-3631-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-5
### 第一条（施行期日） — Effective Date
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suppl-3631-5/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-5/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-5/art-1
**第一項** この法律は、昭和六十三年四月一日から施行する。
suppl-3631-5/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-5/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-5/art-1/par-1
This Act comes into effect as of April 1, 1988.
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## 附 則 昭和六三年三月三一日法律第一五号
suppl-3631-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-15 · https://japanlaw.org/l/332AC0000000026/suppl-3631-15
**第一項** この法律は、昭和六十三年四月一日から施行する。
suppl-3631-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-15/par-1
This Act comes into effect as of April 1, 1988.
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## 附 則 昭和六三年五月一七日法律第四一号
suppl-3631-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-41 · https://japanlaw.org/l/332AC0000000026/suppl-3631-41
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3631-41/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-41/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-41/art-1
**第一項** この法律は、昭和六十三年九月一日から施行する。
suppl-3631-41/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-41/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-41/art-1/par-1
This Act comes into effect as of September 1, 1988.
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## 附 則 昭和六三年五月一七日法律第四四号
suppl-3631-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44 · https://japanlaw.org/l/332AC0000000026/suppl-3631-44
### 第一条（施行期日） — Effective Date
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suppl-3631-44/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-44/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-3631-44/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-44/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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### 第十五条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-3631-44/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3631-44/art-15
**第一項** 個人又は法人が施行日前に行つた前条の規定による改正前の租税特別措置法第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項、第六十四条第一項又は第六十五条第一項の規定に該当するこれらの規定に規定する土地等の譲渡については、なお従前の例による。
suppl-3631-44/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-44/art-15/par-1
The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1), Article 64, paragraph (1) or Article 65, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article that falls under those provisions and that an individual or a corporation made before the Effective Date.
machine translation, not official
**第二項** 施行日以後に新法附則第十九条第一項に規定する業務のうち旧法第十九条第一項第一号イ若しくはロ又は同項第二号の事業が施行された場合における前条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項、第六十四条第一項及び第六十五条第一項の規定の適用については、新租税特別措置法第三十三条第一項第三号中「土地改良事業」とあるのは「土地改良事業若しくは農用地整備公団法（昭和四十九年法律第四十三号）附則第十九条第一項に規定する業務のうち農用地開発公団法の一部を改正する法律（昭和六十三年法律第四十四号）による改正前の農用地開発公団法（以下「旧農用地開発公団法」という。）第十九条第一項第一号イ若しくはロの事業」と、「第九十六条の四」とあるのは「第九十六条の四並びに農用地整備公団法附則第十九条第二項の規定によりなおその効力を有するものとされる旧農用地開発公団法第二十三条第二項」と、「同法第五十三条の二の二第一項」とあるのは「土地改良法第五十三条の二の二第一項」と、新租税特別措置法第三十三条の二第一項第二号中「又は農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業又は農用地整備公団法附則第十九条第一項に規定する業務のうち旧農用地開発公団法第十九条第一項第二号の事業」と、新租税特別措置法第三十三条の三第一項中「土地改良事業」とあるのは「土地改良事業、農用地整備公団法附則第十九条第一項に規定する業務のうち旧農用地開発公団法第十九条第一項第一号イ若しくはロの事業」と、新租税特別措置法第六十四条第一項第三号中「土地改良事業」とあるのは「土地改良事業若しくは農用地整備公団法附則第十九条第一項に規定する業務のうち旧農用地開発公団法第十九条第一項第一号イ若しくはロの事業」と、「第九十六条の四」とあるのは「第九十六条の四並びに農用地整備公団法附則第十九条第二項の規定によりなおその効力を有するものとされる旧農用地開発公団法第二十三条第二項」と、「同法第五十三条の二の二第一項」とあるのは「土地改良法第五十三条の二の二第一項」と、新租税特別措置法第六十五条第一項第二号中「又は農業振興地域の整備に関する法律第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律第十三条の二第一項の事業又は農用地整備公団法附則第十九条第一項に規定する業務のうち旧農用地開発公団法第十九条第一項第二号の事業」と、同項第四号中「土地改良事業」とあるのは「土地改良事業、農用地整備公団法附則第十九条第一項に規定する業務のうち旧農用地開発公団法第十九条第一項第一号イ若しくはロの事業」とする。
suppl-3631-44/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-44/art-15/par-2
With regard to the application of the provisions of Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1), Article 64, paragraph (1) and Article 65, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") in the case where, on or after the Effective Date, a project referred to in Article 19, paragraph (1), item (i), (a) or (b) or item (ii) of that paragraph of the Former Act, among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the New Act, is implemented, the phrase "land improvement project" in Article 33, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "land improvement project or a project referred to in Article 19, paragraph (1), item (i), (a) or (b) of the Agricultural Land Development Public Corporation Act prior to the amendment by the Act Partially Amending the Agricultural Land Development Public Corporation Act (Act No. 44 of 1988) (hereinafter referred to as the "Former Agricultural Land Development Public Corporation Act"), among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974)", the phrase "Article 96-4" with "Article 96-4, and Article 23, paragraph (2) of the Former Agricultural Land Development Public Corporation Act, which remains in force pursuant to the provisions of Article 19, paragraph (2) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act", the phrase "Article 53-2-2, paragraph (1) of that Act" with "Article 53-2-2, paragraph (1) of the Land Improvement Act", the phrase "or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969)" in Article 33-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation with ", a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969) or a project referred to in Article 19, paragraph (1), item (ii) of the Former Agricultural Land Development Public Corporation Act, among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act", the phrase "land improvement project" in Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation with "land improvement project, a project referred to in Article 19, paragraph (1), item (i), (a) or (b) of the Former Agricultural Land Development Public Corporation Act, among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act", the phrase "land improvement project" in Article 64, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation with "land improvement project or a project referred to in Article 19, paragraph (1), item (i), (a) or (b) of the Former Agricultural Land Development Public Corporation Act, among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act", the phrase "Article 96-4" with "Article 96-4, and Article 23, paragraph (2) of the Former Agricultural Land Development Public Corporation Act, which remains in force pursuant to the provisions of Article 19, paragraph (2) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act", the phrase "Article 53-2-2, paragraph (1) of that Act" with "Article 53-2-2, paragraph (1) of the Land Improvement Act", the phrase "or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions" in Article 65, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation with ", a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions or a project referred to in Article 19, paragraph (1), item (ii) of the Former Agricultural Land Development Public Corporation Act, among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act", and the phrase "land improvement project" in item (iv) of that paragraph with "land improvement project, a project referred to in Article 19, paragraph (1), item (i), (a) or (b) of the Former Agricultural Land Development Public Corporation Act, among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act".
machine translation, not official
**第三項** 租税特別措置法の一部を改正する法律（平成元年法律第十二号）の施行の日以後における前項の規定の適用については、同項中次の表の上欄に掲げる字句は同表の下欄に掲げる字句に読み替えるものとする。
前条の規定 租税特別措置法の一部を改正する法律（平成元年法律第十二号）
土地改良事業」とあるのは「土地改良事業若しくは農用地整備公団法（昭和四十九年法律第四十三号） 第十九条第一項第一号イの事業」とあるのは「第十九条第一項第一号イの事業若しくは同法
第九十六条の四」とあるのは「第九十六条の四並びに農用地整備公団法 第二十三条第二項」とあるのは「第二十三条第二項及び同法
第二十三条第二項」と、「同法第五十三条の二の二第一項」とあるのは「土地改良法第五十三条の二の二第一項」と 第二十三条第二項」と
又は農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業又は農用地整備公団法 第十九条第一項第二号の事業」とあるのは「第十九条第一項第二号の事業若しくは同法
土地改良事業」とあるのは「土地改良事業、農用地整備公団法 第十九条第一項第一号イの事業」とあるのは「第十九条第一項第一号イの事業、同法
土地改良事業」とあるのは「土地改良事業若しくは農用地整備公団法附則 第十九条第一項第一号イの事業」とあるのは「第十九条第一項第一号イの事業若しくは同法附則
又は農業振興地域の整備に関する法律第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律第十三条の二第一項の事業又は農用地整備公団法 第十九条第一項第二号の事業」とあるのは「第十九条第一項第二号の事業若しくは同法
suppl-3631-44/art-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-44/art-15/par-3
With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 12 of 1989) comes into effect, the words listed in the left-hand column of the following table in that paragraph are deemed to be replaced with the words listed in the right-hand column of that table.
the provisions of the preceding Article the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 12 of 1989)
land improvement project' is deemed to be replaced with 'land improvement project or … the Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974) a project referred to in Article 19, paragraph (1), item (i), (a)' is deemed to be replaced with 'a project referred to in Article 19, paragraph (1), item (i), (a) or … of that Act
Article 96-4' is deemed to be replaced with 'Article 96-4, and … of the Agricultural Land Improvement Public Corporation Act Article 23, paragraph (2)' is deemed to be replaced with 'Article 23, paragraph (2) and … of that Act
Article 23, paragraph (2)', and the phrase 'Article 53-2-2, paragraph (1) of that Act' is deemed to be replaced with 'Article 53-2-2, paragraph (1) of the Land Improvement Act', and Article 23, paragraph (2)', and
or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969)' is deemed to be replaced with ', a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969) or … of the Agricultural Land Improvement Public Corporation Act a project referred to in Article 19, paragraph (1), item (ii)' is deemed to be replaced with 'a project referred to in Article 19, paragraph (1), item (ii) or … of that Act
land improvement project' is deemed to be replaced with 'land improvement project, … of the Agricultural Land Improvement Public Corporation Act a project referred to in Article 19, paragraph (1), item (i), (a)' is deemed to be replaced with 'a project referred to in Article 19, paragraph (1), item (i), (a), … of that Act
land improvement project' is deemed to be replaced with 'land improvement project or … of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act a project referred to in Article 19, paragraph (1), item (i), (a)' is deemed to be replaced with 'a project referred to in Article 19, paragraph (1), item (i), (a) or … of the Supplementary Provisions of that Act
or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions' is deemed to be replaced with ', a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions or … of the Agricultural Land Improvement Public Corporation Act a project referred to in Article 19, paragraph (1), item (ii)' is deemed to be replaced with 'a project referred to in Article 19, paragraph (1), item (ii) or … of that Act
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## 附 則 昭和六三年五月一七日法律第四七号
suppl-3631-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-47 · https://japanlaw.org/l/332AC0000000026/suppl-3631-47
### 第一条（施行期日） — Effective Date
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suppl-3631-47/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-47/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-47/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-3631-47/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-47/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-47/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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### 第五条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-3631-47/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-47/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-47/art-5
**第一項** 前条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第十四条第三項及び第四十七条第三項の規定は、第三条第一項の認定を受けた日以後に個人又は法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この条において同じ。）が取得又は新築をする新租税特別措置法第十四条第三項第五号又は第四十七条第三項第五号に掲げる建築物で当該認定に係る第三条第一項に規定する宅地開発事業計画に定められた第二条第四項に規定する事業区域内に建築されたものについて適用し、同日前に個人又は法人が取得又は新築をした当該建築物については、なお従前の例による。
suppl-3631-47/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-47/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-47/art-5/par-1
The provisions of Article 14, paragraph (3) and Article 47, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article) apply to buildings listed in Article 14, paragraph (3), item (v) or Article 47, paragraph (3), item (v) of the New Act on Special Measures Concerning Taxation that are built within a project area prescribed in Article 2, paragraph (4) that is specified in the residential land development project plan prescribed in Article 3, paragraph (1) pertaining to the certification referred to in Article 3, paragraph (1), and that an individual or a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this Article) acquires or newly builds on or after the date on which that certification is received, and the provisions then in force continue to govern those buildings that an individual or a corporation acquired or newly built before that date.
machine translation, not official
**第二項** 新租税特別措置法第三十一条の二第二項第六号、第三十四条の二第二項第三号、第三十七条の七第一項第二号、第六十五条の四第一項第三号及び第六十五条の十一第一項第二号の規定は、第三条第一項の認定を受けた日以後に、当該認定に係る第四条第一項第七号に規定する宅地開発事業として行われる一団の宅地の造成に関する事業の用に供するために、個人又は法人が土地又は土地の上に存する権利（この項において「土地等」という。）の譲渡（新租税特別措置法第三十七条の七第一項又は第六十五条の十一第一項に規定する交換を含む。以下この項において同じ。）をする場合について適用し、同日前に個人又は法人が土地等の譲渡をした場合については、なお従前の例による。
suppl-3631-47/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-47/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-47/art-5/par-2
The provisions of Article 31-2, paragraph (2), item (vi), Article 34-2, paragraph (2), item (iii), Article 37-7, paragraph (1), item (ii), Article 65-4, paragraph (1), item (iii) and Article 65-11, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to the case where, on or after the date on which the certification referred to in Article 3, paragraph (1) is received, an individual or a corporation makes a transfer (including an exchange prescribed in Article 37-7, paragraph (1) or Article 65-11, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) of land or a right existing on land (referred to as "land, etc." in this paragraph) for use in a project for the development of a single area of residential land that is carried out as a residential land development project prescribed in Article 4, paragraph (1), item (vii) pertaining to that certification, and the provisions then in force continue to govern the case where an individual or a corporation made a transfer of land, etc. before that date.
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## 附 則 昭和六三年五月二〇日法律第四九号
suppl-3631-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-49 · https://japanlaw.org/l/332AC0000000026/suppl-3631-49
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-3631-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-49/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
machine translation, not official
**第五項** 前項の規定による改正後の租税特別措置法（以下この項において「新租税特別措置法」という。）第十四条第三項及び第四十七条第三項の規定は、個人又は法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この項において同じ。）がこの法律の施行の日以後に取得又は新築をする新租税特別措置法第十四条第三項第二号の二又は第四十七条第三項第二号の二に掲げる建築物について適用し、個人又は法人が同日前に取得又は新築をした当該建築物については、なお従前の例による。
suppl-3631-49/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-49/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-49/par-5
The provisions of Article 14, paragraph (3) and Article 47, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding paragraph (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this paragraph) apply to buildings listed in Article 14, paragraph (3), item (ii)-2 or Article 47, paragraph (3), item (ii)-2 of the New Act on Special Measures Concerning Taxation that an individual or a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph) acquires or newly builds on or after the date on which this Act comes into effect, and the provisions then in force continue to govern those buildings that an individual or a corporation acquired or newly built before that date.
machine translation, not official
## 附 則 昭和六三年五月二四日法律第六四号
suppl-3631-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-64 · https://japanlaw.org/l/332AC0000000026/suppl-3631-64
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3631-64/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-64/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-64/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-3631-64/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-64/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-64/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 昭和六三年六月一日法律第七八号
suppl-3631-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-78 · https://japanlaw.org/l/332AC0000000026/suppl-3631-78
### 第一条（施行期日） — Effective Date
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suppl-3631-78/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-78/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-78/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3631-78/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-78/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-78/art-1/par-1
This Act comes into effect on the date of promulgation.
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### 第七条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-3631-78/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-78/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3631-78/art-7
**第一項** 前条の規定による改正後の租税特別措置法第二十六条第二項の規定は、施行日以後に行われる同項に規定する社会保険診療について適用し、施行日前に行われた前条の規定による改正前の同法第二十六条第二項に規定する社会保険診療については、なお従前の例による。
suppl-3631-78/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-78/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-78/art-7/par-1
The provisions of Article 26, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to social insurance medical care prescribed in that paragraph that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of that Act prior to the amendment by the provisions of the preceding Article that was provided before the Effective Date.
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## 附 則 昭和六三年六月一八日法律第八四号
suppl-3631-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-84 · https://japanlaw.org/l/332AC0000000026/suppl-3631-84
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3631-84/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-84/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-84/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3631-84/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-84/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-84/art-1/par-1
This Act comes into effect on the date of promulgation.
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### 第六条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-3631-84/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-84/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3631-84/art-6
**第一項** 前条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第十二条第一項又は第四十五条第一項の規定は、個人又は法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この条において同じ。）が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供するこれらの規定に規定する工業用機械等について適用し、個人又は法人が施行日前に取得等をした前条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第十二条第一項又は第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3631-84/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-84/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-84/art-6/par-1
The provisions of Article 12, paragraph (1) or Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article) apply to industrial machinery, etc. prescribed in those provisions for which an individual or a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this Article) makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where an individual or a corporation uses for its business industrial machinery, etc. prescribed in Article 12, paragraph (1) or Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) for which it made an acquisition, etc. before the Effective Date.
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**第二項** 新租税特別措置法第三十四条の三第二項第三号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行つた旧租税特別措置法第三十四条の三第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-3631-84/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-84/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-84/art-6/par-2
The provisions of Article 34-3, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date.
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**第三項** 新租税特別措置法第三十七条第一項の表の第八号又は第六十五条の七第一項の表の第八号の規定は、個人又は法人が施行日以後に行うこれらの規定の上欄に掲げる資産の譲渡に係る所得税又は法人税について適用し、個人又は法人が施行日前に行つた旧租税特別措置法第三十七条第一項の表の第八号又は第六十五条の七第一項の表の第八号の上欄に掲げる資産の譲渡に係る所得税又は法人税については、なお従前の例による。
suppl-3631-84/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-84/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-84/art-6/par-3
The provisions of item (viii) of the table in Article 37, paragraph (1) or item (viii) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax or corporation tax on a transfer of assets listed in the left-hand column of those provisions made by an individual or a corporation on or after the Effective Date, and the provisions then in force continue to govern income tax or corporation tax on a transfer of assets listed in the left-hand column of item (viii) of the table in Article 37, paragraph (1) or item (viii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual or a corporation before the Effective Date.
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## 附 則 昭和六三年一二月三〇日法律第一〇九号
suppl-3631-109 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109
### 第一条（施行期日） — Effective Date
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suppl-3631-109/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1
**第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-3631-109/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 次に掲げる規定 昭和六十四年一月一日
suppl-3631-109/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1/par-1/item-1
the following provisions: January 1, 1989
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**イ** 略
suppl-3631-109/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1/par-1/item-1/sub-1
Omitted
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**ロ** 第十条中租税特別措置法第三条第一項、第三条の三第一項、第八条の二第一項、第八条の三第一項、第八条の四第一項及び第二項、第二十五条の二第二項第一号、第三項第一号ロ及び第五項第二号、第二十六条第一項及び同項の表、第二十七条、第二十八条の四第一項及び第六項第一号、第二十八条の五第一項、第三十一条第一項各号列記以外の部分、同項第二号ロ及び第五項第一号、第三十一条の三第一項、第三十一条の四第一項、第三十二条第一項、第四十一条の十第一項、第四十一条の十二第一項並びに第四十一条の十四第一項、第二項及び第三項の表の改正規定並びに附則第六十三条の規定
suppl-3631-109/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1/par-1/item-1/sub-2
among the provisions of Article 10, the provisions amending Article 3, paragraph (1), Article 3-3, paragraph (1), Article 8-2, paragraph (1), Article 8-3, paragraph (1), Article 8-4, paragraphs (1) and (2), Article 25-2, paragraph (2), item (i), paragraph (3), item (i), (b) and paragraph (5), item (ii), Article 26, paragraph (1) and the table in that paragraph, Article 27, Article 28-4, paragraph (1) and paragraph (6), item (i), Article 28-5, paragraph (1), the part of Article 31, paragraph (1) other than the items, item (ii), (b) of that paragraph and paragraph (5), item (i) of that Article, Article 31-3, paragraph (1), Article 31-4, paragraph (1), Article 32, paragraph (1), Article 41-10, paragraph (1), Article 41-12, paragraph (1), and the table in Article 41-14, paragraphs (1), (2) and (3) of the Act on Special Measures Concerning Taxation, and the provisions of Article 63 of the Supplementary Provisions;
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**二** 略
suppl-3631-109/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1/par-1/item-2
Omitted
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**三** 次に掲げる規定 昭和六十四年四月一日
suppl-3631-109/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1/par-1/item-3
the following provisions: April 1, 1989
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**イからチまで** 略
suppl-3631-109/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1/par-1/item-3/sub-1
Omitted
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**リ** 第十条中租税特別措置法の目次の改正規定（「第五節 交際費等の課税の特例（第六十二条）」を「／第五節 交際費等の課税の特例（第六十二条）／第五節の二 新規取得土地等に係る負債の利子の課税の特例（第六十二条の二）／」に改める部分、「第五節の二」を「第五節の三」に改める部分及び「第七十条の八」を「第七十条の九」に改める部分を除く。）、同法第一条、第二条第三項第三号から第五号まで、第三十二条第二項、第二章第四節第九款の款名及び第三十七条の十の改正規定、同法第二章第四節第九款中第三十七条の十の次に五条を加える改正規定、「第三章 法人税法の特例」及び「第一節 配当等に充てた所得に係る法人税の軽減等の特例」を削る改正規定、同法第四十二条の二及び第四十二条の三の改正規定、「第一節の二 特別税額控除及び減価償却の特例」を削る改正規定、同法第四十二条の四の前に章名及び節名を付する改正規定、同法第四十二条の六第六項、第四十二条の七第六項、第五十七条第一項、第六十三条第一項、第六十三条の二第一項並びに第六十六条の七第一項及び第二項の改正規定、同条第三項及び第四項を削る改正規定、同法第六十六条の九、第六十六条の十五第四項、第六十七条第一項、同項の表及び第二項の改正規定、同法第三章第八節中第六十八条の二の次に一条を加える改正規定、同法第六章の章名及び同章第一節の節名並びに第八十五条及び第八十六条の改正規定、同法第八十六条の次に一条を加える改正規定、「第一節の二 たばこ消費税法の特例」及び「第二節 物品税法の特例」を削る改正規定、同法第八十七条の前に節名及び一条を加える改正規定、同法第八十七条の改正規定、同法第八十七条の二の前に節名を付する改正規定、同法第八十七条の二第一項及び第二項の改正規定、同条第三項を削る改正規定、同法第八十七条の三及び第八十七条の四を削る改正規定、同法第八十七条の五の見出し及び同条の改正規定、同条を同法第八十七条の三とする改正規定、同法第八十八条から第八十八条の四までの改正規定、「第三節の二 石油税法の特例」を削る改正規定、同法第九十条の三の改正規定、同法第九十条の四の前に節名を付する改正規定、同法第六章第四節の節名の改正規定、同法第九十条の八から第九十三条の二までを削る改正規定、同法第九十四条を同法第九十一条とする改正規定、同法第九十五条を削る改正規定並びに附則第六十四条から第六十六条まで、第六十八条から第七十一条まで、第七十七条から第七十九条まで及び第八十条第二項の規定
suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1/par-1/item-3/sub-2
among the provisions of Article 10, the provisions amending the table of contents of the Act on Special Measures Concerning Taxation (excluding the part replacing "Section 5 Special Provisions on Taxation on Entertainment Expenses, etc. (Article 62)" with "/Section 5 Special Provisions on Taxation on Entertainment Expenses, etc. (Article 62)/Section 5-2 Special Provisions on Taxation on Interest on Liabilities Pertaining to Newly Acquired Land, etc. (Article 62-2)/", the part replacing "Section 5-2" with "Section 5-3", and the part replacing "Article 70-8" with "Article 70-9"), the provisions amending Article 1, Article 2, paragraph (3), items (iii) through (v), Article 32, paragraph (2), the title of Chapter II, Section 4, Subsection 9 and Article 37-10 of that Act, the provisions adding five Articles after Article 37-10 in Chapter II, Section 4, Subsection 9 of that Act, the provisions deleting "Chapter III Special Provisions of the Corporation Tax Act" and "Section 1 Special Provisions on the Reduction, etc. of Corporation Tax on Income Appropriated for Dividends, etc.", the provisions amending Articles 42-2 and 42-3 of that Act, the provisions deleting "Section 1-2 Special Provisions on Special Tax Credits and Depreciation", the provisions adding a chapter title and a section title before Article 42-4 of that Act, the provisions amending Article 42-6, paragraph (6), Article 42-7, paragraph (6), Article 57, paragraph (1), Article 63, paragraph (1), Article 63-2, paragraph (1) and Article 66-7, paragraphs (1) and (2) of that Act, the provisions deleting paragraphs (3) and (4) of that Article, the provisions amending Article 66-9, Article 66-15, paragraph (4), Article 67, paragraph (1), the table in that paragraph and paragraph (2) of that Article of that Act, the provisions adding one Article after Article 68-2 in Chapter III, Section 8 of that Act, the provisions amending the title of Chapter VI and the title of Section 1 of that Chapter, and Articles 85 and 86 of that Act, the provisions adding one Article after Article 86 of that Act, the provisions deleting "Section 1-2 Special Provisions of the Tobacco Consumption Tax Act" and "Section 2 Special Provisions of the Commodity Tax Act", the provisions adding a section title and one Article before Article 87 of that Act, the provisions amending Article 87 of that Act, the provisions adding a section title before Article 87-2 of that Act, the provisions amending Article 87-2, paragraphs (1) and (2) of that Act, the provisions deleting paragraph (3) of that Article, the provisions deleting Articles 87-3 and 87-4 of that Act, the provisions amending the heading of Article 87-5 of that Act and that Article, the provisions renumbering that Article as Article 87-3 of that Act, the provisions amending Articles 88 through 88-4 of that Act, the provisions deleting "Section 3-2 Special Provisions of the Petroleum Tax Act", the provisions amending Article 90-3 of that Act, the provisions adding a section title before Article 90-4 of that Act, the provisions amending the title of Chapter VI, Section 4 of that Act, the provisions deleting Articles 90-8 through 93-2 of that Act, the provisions renumbering Article 94 of that Act as Article 91 of that Act and the provisions deleting Article 95 of that Act, and the provisions of Articles 64 through 66, Articles 68 through 71, Articles 77 through 79 and Article 80, paragraph (2) of the Supplementary Provisions;
machine translation, not official
**四** 次に掲げる規定 公布の日から起算して三月を超えない範囲内において政令で定める日
suppl-3631-109/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1/par-1/item-4
the following provisions: the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation
machine translation, not official
**イ** 略
suppl-3631-109/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1/par-1/item-4/sub-1
Omitted
machine translation, not official
**ロ** 第十条中租税特別措置法第七十八条の四第三項の改正規定
suppl-3631-109/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1/par-1/item-4/sub-2
among the provisions of Article 10, the provisions amending Article 78-4, paragraph (3) of the Act on Special Measures Concerning Taxation.
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### 第六十二条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-3631-109/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-62
**第一項** 第十条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、新租税特別措置法及びこの附則に別段の定めがあるものを除くほか、昭和六十四年分以後の所得税について適用し、昭和六十三年分以前の所得税については、なお従前の例による。
suppl-3631-109/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-62/par-1
The provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply, unless otherwise provided for in the New Act on Special Measures Concerning Taxation or these Supplementary Provisions, to income tax for 1989 and subsequent years, and with regard to income tax for 1988 and earlier years, the provisions then in force continue to govern.
machine translation, not official
### 第六十三条（みなし法人課税を選択した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Deemed Corporate Taxation Has Been Elected
caption: machine translation, not official
suppl-3631-109/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-63
**第一項** 昭和六十四年分の所得税に係る新租税特別措置法第二十五条の二の規定の適用については、同条第二項第一号中「百分の二十八」とあるのは「百分の二十七・三」と、同条第三項第一号ロ中「百分の六十七」とあるのは「百分の六十八」と、同条第五項第二号中「百分の二十八」とあるのは「百分の二十九」と、「百分の三十七・五」とあるのは「百分の四十」とする。
suppl-3631-109/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-63/par-1
With regard to the application of the provisions of Article 25-2 of the New Act on Special Measures Concerning Taxation to income tax for 1989, the phrase "28 percent" in paragraph (2), item (i) of that Article is deemed to be replaced with "27.3 percent", the phrase "67 percent" in paragraph (3), item (i), (b) of that Article with "68 percent", the phrase "28 percent" in paragraph (5), item (ii) of that Article with "29 percent", and the phrase "37.5 percent" with "40 percent".
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### 第六十四条（有価証券の譲渡による所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Securities
caption: machine translation, not official
suppl-3631-109/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-64
**第一項** 昭和六十四年四月一日前に行われた第十条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第三十七条の十第一項第一号に規定する公社債又は同項第二号に規定する国債の譲渡による所得については、なお従前の例による。
suppl-3631-109/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-64/par-1
The provisions then in force continue to govern income from a transfer, made before April 1, 1989, of public and corporate bonds prescribed in Article 37-10, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") or national government bonds prescribed in item (ii) of that paragraph.
machine translation, not official
### 第六十五条（公社債等の譲渡等による所得の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Income from the Transfer, etc. of Public and Corporate Bonds, etc.
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suppl-3631-109/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-65
**第一項** 新租税特別措置法第三十七条の十三の規定は、昭和六十四年四月一日以後に行われる同条第一項第一号に規定する公社債等の譲渡及び同項第二号に規定する証券投資信託の終了又は証券投資信託の一部の解約による所得について適用する。
suppl-3631-109/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-65/par-1
The provisions of Article 37-13 of the New Act on Special Measures Concerning Taxation apply to income from a transfer of public and corporate bonds, etc. prescribed in paragraph (1), item (i) of that Article, and from the termination of a securities investment trust or the partial cancellation of a securities investment trust prescribed in item (ii) of that paragraph, that is made on or after April 1, 1989.
machine translation, not official
### 第六十六条（割引の方法により発行される公社債の譲渡による所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Public and Corporate Bonds Issued at a Discount
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suppl-3631-109/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-66
**第一項** 新租税特別措置法第三十七条の十四の規定は、昭和六十四年四月一日以後に行われる同条第一項第一号に規定する公社債又は同項第二号に規定する国債の譲渡による所得及び当該譲渡に係る対価の支払に関する同条第三項に規定する調書について適用する。
suppl-3631-109/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-66/par-1
The provisions of Article 37-14 of the New Act on Special Measures Concerning Taxation apply to income from a transfer of public and corporate bonds prescribed in paragraph (1), item (i) of that Article or national government bonds prescribed in item (ii) of that paragraph made on or after April 1, 1989, and to the report prescribed in paragraph (3) of that Article concerning the payment of consideration for that transfer.
machine translation, not official
### 第六十七条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-3631-109/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-67
**第一項** 新租税特別措置法第三章の規定は、新租税特別措置法及びこの附則に別段の定めがあるものを除くほか、法人の昭和六十四年四月一日以後に開始する事業年度の所得に対する法人税及び同日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の同日前に開始した事業年度の所得に対する法人税及び同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
suppl-3631-109/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-67/par-1
Unless otherwise provided for in the New Act on Special Measures Concerning Taxation or these Supplementary Provisions, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax on income of a corporation for business years beginning on or after April 1, 1989, and to corporation tax on liquidation income arising from dissolution or merger on or after that date (including corporation tax on income for a business year during liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid on a partial distribution of residual assets; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporation tax on income of a corporation for business years that began before that date and corporation tax on liquidation income arising from dissolution or merger before that date.
machine translation, not official
### 第六十八条（配当等に充てた所得に対する法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates on Income Appropriated for Dividends, etc.
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suppl-3631-109/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-68
**第一項** 旧租税特別措置法第四十二条の二第一項に規定する内国法人の昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する事業年度の所得に対する法人税については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「百分の三十二」とあるのは「百分の三十五」と、「百分の二十四」とあるのは「百分の二十六」と、「百分の二十二」とあるのは「百分の二十五」とする。
suppl-3631-109/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-68/par-1
With regard to corporation tax on income of a domestic corporation prescribed in Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years beginning during the period from April 1, 1989 to March 31, 1990, the provisions of that Article remain in force. In this case, the phrase "32 percent" in paragraph (1) of that Article is deemed to be replaced with "35 percent", the phrase "24 percent" with "26 percent", and the phrase "22 percent" with "25 percent".
machine translation, not official
**第二項** 前項の場合において、旧租税特別措置法第四十二条の二第一項中「次条の規定」とあるのは「所得税法等の一部を改正する法律（昭和六十三年法律第百九号。以下この項において「改正法」という。）附則第六十九条の規定によりなおその効力を有するものとされ同条の規定により読み替えられた改正法第十条の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号）第四十二条の三の規定」と、「法人税法第二十三条の規定」とあるのは「改正法附則第十五条の規定により読み替えて適用される法人税法（昭和四十年法律第三十四号）第二十三条の規定」と、同条第三項中「及び租税特別措置法」とあるのは「及び所得税法等の一部を改正する法律（昭和六十三年法律第百九号）附則第六十八条第一項（配当等に充てた所得に対する法人税率の特例に関する経過措置）の規定によりなおその効力を有するものとされ同項及び同条第二項の規定により読み替えられた同法第十条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法」とする。
suppl-3631-109/art-68/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-68/par-2
In the case referred to in the preceding paragraph, the phrase "the provisions of the following Article" in Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of Article 42-3 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988; hereinafter referred to as the "Amending Act" in this paragraph), which remains in force pursuant to the provisions of Article 69 of the Supplementary Provisions of the Amending Act and as read with the replacement of terms pursuant to the provisions of that Article", the phrase "the provisions of Article 23 of the Corporation Tax Act" with "the provisions of Article 23 of the Corporation Tax Act (Act No. 34 of 1965) as applied with the replacement of terms pursuant to the provisions of Article 15 of the Supplementary Provisions of the Amending Act", and the phrase "and the Act on Special Measures Concerning Taxation" in paragraph (3) of that Article with "and the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988), which remains in force pursuant to the provisions of Article 68, paragraph (1) (Transitional Measures Concerning Special Provisions on Corporation Tax Rates on Income Appropriated for Dividends, etc.) of the Supplementary Provisions of that Act and as read with the replacement of terms pursuant to the provisions of that paragraph and paragraph (2) of that Article".
machine translation, not official
### 第六十九条（法人の受けた配当等の益金不算入の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Exclusion from Gross Profit of Dividends, etc. Received by Corporations
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suppl-3631-109/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-69
**第一項** 法人で旧租税特別措置法第四十二条の三第一項、第三項又は第四項に規定するものの昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する事業年度の所得及び同日以前の解散による清算所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「百分の二十五」とあるのは「百分の十二・五」と、「法人税法第二十三条」とあるのは「所得税法等の一部を改正する法律（昭和六十三年法律第百九号。第四項において「改正法」という。）附則第十五条の規定により読み替えて適用される法人税法（昭和四十年法律第三十四号）第二十三条（第三項において「改正法による読替え後の法人税法第二十三条」という。）」と、同条第三項中「百分の二十五」とあるのは「百分の十二・五」と、「同法第二十三条」とあるのは「改正法による読替え後の法人税法第二十三条」と、同条第四項中「同法第九十三条」とあるのは「改正法第二条の規定による改正前の法人税法第九十三条（以下この項において「旧法人税法第九十三条」という。）及び改正法附則第十九条第一項の規定により読み替えて適用される法人税法第九十三条（以下この項において「改正法による読替え後の法人税法第九十三条」という。）」と、「同条第二項第二号」とあるのは「旧法人税法第九十三条第二項第二号又は改正法による読替え後の法人税法第九十三条第二項第二号」と、「同号の規定」とあるのは「これらの規定」と、「受けた配当等の金額」とあるのは「受けた配当等の金額（昭和六十五年三月三十一日以前に開始する清算中の各事業年度において受けたものに限る。）を昭和六十四年四月一日前に開始した清算中の各事業年度に受けた配当等の金額及び同日から昭和六十五年三月三十一日までの間に開始した清算中の事業年度に受けた配当等の金額に区分し、当該区分ごとの配当等の金額」と、「の百分の二十五に相当する金額」とあるのは「に昭和六十四年四月一日前に開始した清算中の各事業年度については百分の二十五、同日から昭和六十五年三月三十一日までの間に開始した清算中の事業年度については百分の十二・五をそれぞれ乗じて計算した金額の合計額」とするほか、同条の規定の適用に関し必要な事項は、政令で定める。
suppl-3631-109/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-69/par-1
With regard to the calculation of the amount of income of a corporation prescribed in Article 42-3, paragraph (1), (3) or (4) of the Former Act on Special Measures Concerning Taxation for business years beginning during the period from April 1, 1989 to March 31, 1990, and of the amount of its liquidation income arising from dissolution on or before that date, the provisions of that Article remain in force. In this case, the phrase "25 percent" in paragraph (1) of that Article is deemed to be replaced with "12.5 percent", the phrase "Article 23 of the Corporation Tax Act" with "Article 23 of the Corporation Tax Act (Act No. 34 of 1965) as applied with the replacement of terms pursuant to the provisions of Article 15 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988; referred to as the "Amending Act" in paragraph (4)) (referred to as "Article 23 of the Corporation Tax Act as read under the amending Act" in paragraph (3))", the phrase "25 percent" in paragraph (3) of that Article with "12.5 percent", the phrase "Article 23 of that Act" with "Article 23 of the Corporation Tax Act as read under the amending Act", the phrase "Article 93 of that Act" in paragraph (4) of that Article with "Article 93 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Amending Act (hereinafter referred to as "Article 93 of the former Corporation Tax Act" in this paragraph) and Article 93 of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter referred to as "Article 93 of the Corporation Tax Act as read under the amending Act" in this paragraph)", the phrase "paragraph (2), item (ii) of that Article" with "Article 93, paragraph (2), item (ii) of the former Corporation Tax Act or Article 93, paragraph (2), item (ii) of the Corporation Tax Act as read under the amending Act", the phrase "the provisions of that item" with "those provisions", the phrase "the amount of dividends, etc. received" with "the amount of dividends, etc. received (limited to those received in each business year during liquidation beginning on or before March 31, 1990), divided into the amount of dividends, etc. received in each business year during liquidation that began before April 1, 1989 and the amount of dividends, etc. received in a business year during liquidation that began during the period from that date to March 31, 1990, the amount of dividends, etc. for each of those divisions", and the phrase "the amount equivalent to 25 percent of" with "the total of the amounts calculated by multiplying by 25 percent for each business year during liquidation that began before April 1, 1989 and by 12.5 percent for a business year during liquidation that began during the period from that date to March 31, 1990, respectively", and beyond that, necessary matters concerning the application of the provisions of that Article are specified by Cabinet Order.
machine translation, not official
### 第七十条（特定外国子会社等の配当等に係る外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credit for Dividends, etc. from Specified Foreign Subsidiaries, etc.
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suppl-3631-109/art-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-70
**第一項** 旧租税特別措置法第六十六条の七第三項に規定する内国法人が、昭和六十四年四月一日前に開始した各事業年度において当該内国法人に係る同項に規定する特定外国子会社等から受けた同項に規定する配当等の額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-3631-109/art-70/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-70/par-1
With regard to the amount of foreign country's corporate tax prescribed in Article 66-7, paragraph (3) of the Former Act on Special Measures Concerning Taxation that pertains to the amount of dividends, etc. prescribed in that paragraph that a domestic corporation prescribed in that paragraph received, in each business year that began before April 1, 1989, from a specified foreign subsidiary, etc. prescribed in that paragraph pertaining to that domestic corporation, the provisions then in force continue to govern.
machine translation, not official
### 第七十一条（特定の協同組合等に対する法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Specified Cooperatives, etc.
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suppl-3631-109/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-71
**第一項** 新租税特別措置法第六十八条の三に規定する協同組合等の昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する事業年度において附則第六十八条第一項の規定によりなおその効力を有するものとされる旧租税特別措置法第四十二条の二第一項に規定する軽減税率適用所得金額がある場合における新租税特別措置法第六十八条の三第一項の規定の適用については、同項中「とする。）を超える部分の金額」とあるのは、「とする。以下この項において「基準所得金額」という。）を超える部分の金額（所得税法等の一部を改正する法律（昭和六十三年法律第百九号）附則第六十八条第一項（配当等に充てた所得に対する法人税率の特例に関する経過措置）の規定によりなおその効力を有するものとされる同法第十条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第四十二条の二第一項（配当等に充てた所得に対する法人税率の特例）に規定する軽減税率適用所得金額がある場合には、基準所得金額と当該軽減税率適用所得金額とのいずれか多い金額を超える部分の金額とする。）」とする。
suppl-3631-109/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-71/par-1
With regard to the application of the provisions of Article 68-3, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where a cooperative, etc. prescribed in Article 68-3 of the New Act on Special Measures Concerning Taxation has, in a business year beginning during the period from April 1, 1989 to March 31, 1990, an amount of income subject to the reduced tax rate prescribed in Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of Article 68, paragraph (1) of the Supplementary Provisions, the phrase "), the amount of the portion exceeding" in that paragraph is deemed to be replaced with "; hereinafter referred to as the 'base income amount' in this paragraph), the amount of the portion exceeding (if there is an amount of income subject to the reduced tax rate prescribed in Article 42-2, paragraph (1) (Special Provisions on Corporation Tax Rates on Income Appropriated for Dividends, etc.) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988), which remains in force pursuant to the provisions of Article 68, paragraph (1) (Transitional Measures Concerning Special Provisions on Corporation Tax Rates on Income Appropriated for Dividends, etc.) of the Supplementary Provisions of that Act, the amount of the portion exceeding the base income amount or that amount of income subject to the reduced tax rate, whichever is greater)".
machine translation, not official
### 第七十二条（小規模宅地等についての相続税の課税価格の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of the Taxable Value for Inheritance Tax of Small-Scale Residential Land, etc.
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suppl-3631-109/art-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-72
**第一項** 新租税特別措置法第六十九条の三第一項及び第二項の規定は、昭和六十三年一月一日以後に相続又は遺贈により取得した同条第一項に規定する小規模宅地等に係る相続税について適用し、同日前に相続又は遺贈により取得した旧租税特別措置法第六十九条の三第一項に規定する小規模宅地等に係る相続税については、なお従前の例による。この場合において、同日から施行日までの間に相続又は遺贈により取得した財産に係る新租税特別措置法第六十九条の三第一項の規定の適用については、同項中「事業の用若しくは居住の用」とあるのは、「事業（事業に準ずるものとして政令で定めるものを含む。以下この項及び次項において同じ。）の用若しくは居住の用」とする。
suppl-3631-109/art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-72/par-1
The provisions of Article 69-3, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on small-scale residential land, etc. prescribed in paragraph (1) of that Article acquired by inheritance or bequest on or after January 1, 1988, and the provisions then in force continue to govern inheritance tax on small-scale residential land, etc. prescribed in Article 69-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before that date. In this case, with regard to the application of the provisions of Article 69-3, paragraph (1) of the New Act on Special Measures Concerning Taxation to property acquired by inheritance or bequest during the period from that date to the Effective Date, the phrase "for business or residential purposes" in that paragraph is deemed to be replaced with "for business (including anything specified by Cabinet Order as being equivalent to business; the same applies hereinafter in this paragraph and the following paragraph) or residential purposes".
machine translation, not official
**第二項** 附則第三十五条の規定は、前項の規定により新租税特別措置法第六十九条の三第一項及び第二項の規定が適用される場合について準用する。この場合において、附則第三十五条中「第二章第一節」とあるのは、「第二章第一節（第十条の規定による改正後の租税特別措置法第六十九条の三を含む。）」と読み替えるものとする。
suppl-3631-109/art-72/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-72/par-2
The provisions of Article 35 of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of Article 69-3, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply pursuant to the provisions of the preceding paragraph. In this case, the phrase "Chapter II, Section 1" in Article 35 of the Supplementary Provisions is deemed to be replaced with "Chapter II, Section 1 (including Article 69-3 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10)".
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### 第七十三条（相続開始前三年以内に取得等をした土地等又は建物等についての相続税の課税価格の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of the Taxable Value for Inheritance Tax of Land, etc. or Buildings, etc. Acquired, etc. within Three Years Before the Commencement of the Succession
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suppl-3631-109/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-73
**第一項** 新租税特別措置法第六十九条の四の規定は、施行日の翌日以後に相続若しくは遺贈により取得した同条第二項に規定する土地等若しくは建物等又は贈与により取得した当該土地等若しくは建物等のうち新相続税法第十九条の規定の適用を受けるものでその適用に係る相続が同日以後開始したものに係る相続税について適用する。
suppl-3631-109/art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-73/par-1
The provisions of Article 69-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on land, etc. or buildings, etc. prescribed in paragraph (2) of that Article acquired by inheritance or bequest on or after the day following the Effective Date, or on such land, etc. or buildings, etc. acquired by gift that are subject to the provisions of Article 19 of the New Inheritance Tax Act and for which the succession relevant to that application commenced on or after that day.
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### 第七十四条（国等に対して相続財産を贈与した場合等の相続税の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. on Inheritance Tax Where Inherited Property Has Been Donated to the State, etc.
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suppl-3631-109/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-74
**第一項** 新租税特別措置法第七十条第三項から第五項まで並びに第七十条の二第一項及び第二項の規定は、施行日以後に相続又は遺贈により取得した財産に係る相続税について適用し、施行日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-3631-109/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-74/par-1
The provisions of Article 70, paragraphs (3) through (5) and Article 70-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.
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### 第七十五条（計画伐採に係る相続税の延納等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Payment in Installments, etc. of Inheritance Tax Pertaining to Planned Logging
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suppl-3631-109/art-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-75
**第一項** 新租税特別措置法第七十条の七第一項の規定は、施行日の翌日以後に提出される同条第五項の規定による申請書に係る延納の許可について適用し、同日前に提出された旧租税特別措置法第七十条の七第五項の規定による申請書に係る延納の許可については、なお従前の例による。
suppl-3631-109/art-75/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-75/par-1
The provisions of Article 70-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to permission for payment in installments pertaining to a written application under the provisions of paragraph (5) of that Article submitted on or after the day following the Effective Date, and the provisions then in force continue to govern permission for payment in installments pertaining to a written application under the provisions of Article 70-7, paragraph (5) of the Former Act on Special Measures Concerning Taxation submitted before that day.
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### 第七十六条（不動産等に係る相続税の延納等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Payment in Installments, etc. of Inheritance Tax Pertaining to Real Property, etc.
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suppl-3631-109/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-76
**第一項** 新租税特別措置法第七十条の九の規定は、施行日以後にする新相続税法第三十八条第一項又は第四十三条第五項の規定による延納の許可に係る相続税について適用し、施行日前にこれらの規定による延納の許可をした相続税については、次項及び第三項に定めるものを除き、なお従前の例による。
suppl-3631-109/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-76/par-1
The provisions of Article 70-9 of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to permission for payment in installments granted on or after the Effective Date under the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the New Inheritance Tax Act, and with regard to inheritance tax for which permission for payment in installments was granted under those provisions before the Effective Date, the provisions then in force continue to govern, except as provided in the following paragraph and paragraph (3).
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**第二項** 税務署長は、施行日前に延納を許可した相続税額で、当該相続税額の計算の基礎となつた財産の価額の合計額のうちに新租税特別措置法第七十条の九第一項に規定する不動産等の価額の占める割合が四分の三以上であるもののうち、施行日以後に延納に係る分納税額の納期限が到来するものがある場合には、施行日以後に当該納期限が到来する分納税額のうち、当該不動産等の価額に対応するものとして政令で定めるものについては、施行日以後最初に到来する当該納期限（施行日から当該納期限までの期間が四月に満たない場合には、施行日から四月を経過する日）までにされた当該延納の許可を受けた者の申請により、施行日以後の延納期間の三分の一に相当する期間（当該期間に一月に満たない端数を生じた場合には、これを一月として計算した期間）の範囲内において延納期限を延長し、及び施行日以後の延納年割額を新相続税法第三十八条第二項の規定に準じて変更することができる。
suppl-3631-109/art-76/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-76/par-2
If, among the amounts of inheritance tax for which payment in installments was permitted before the Effective Date and for which the ratio of the value of real property, etc. prescribed in Article 70-9, paragraph (1) of the New Act on Special Measures Concerning Taxation to the total value of the property that served as the basis for calculating that amount of inheritance tax is three-quarters or more, there is any amount for which the due date for payment of an installment payment pertaining to payment in installments falls on or after the Effective Date, the district director of the tax office may, upon application by the person who received that permission for payment in installments made by the first such due date falling on or after the Effective Date (or, if the period from the Effective Date to that due date is less than four months, by the day on which four months have elapsed from the Effective Date), with respect to those installment payments whose due date falls on or after the Effective Date that are specified by Cabinet Order as corresponding to the value of that real property, etc., extend the time limit for payment in installments within the range of a period equivalent to one-third of the period of payment in installments on and after the Effective Date (if that period includes a fraction of less than one month, the period calculated by counting that fraction as one month), and change the annual installment amounts on and after the Effective Date in accordance with the provisions of Article 38, paragraph (2) of the New Inheritance Tax Act.
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**第三項** 前項に規定する場合において、施行日前に延納の許可を受けた者が施行日以後最初に到来する延納に係る分納税額の納期限（施行日から当該納期限までの期間が四月に満たない場合には、施行日から四月を経過する日）までに新租税特別措置法第七十条の九第四項に規定する明細書を納税地の所轄税務署長に提出したときは、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち施行日以後の期間に対応するものについては、同条第二項の規定に準じて計算するものとする。
suppl-3631-109/art-76/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-76/par-3
In the case prescribed in the preceding paragraph, if a person who received permission for payment in installments before the Effective Date has submitted the written statement prescribed in Article 70-9, paragraph (4) of the New Act on Special Measures Concerning Taxation to the district director of the tax office with jurisdiction over the place for tax payment by the due date for payment of the first installment payment pertaining to payment in installments falling on or after the Effective Date (or, if the period from the Effective Date to that due date is less than four months, by the day on which four months have elapsed from the Effective Date), the portion of the interest tax on the amount of inheritance tax for which the due date for payment of an installment payment pertaining to payment in installments falls on or after the Effective Date that corresponds to the period on and after the Effective Date is to be calculated in accordance with the provisions of paragraph (2) of that Article.
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### 第七十七条（物品税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Commodity Tax
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suppl-3631-109/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-77
**第一項** 第十条の規定の施行前に課した、又は課すべきであつた旧租税特別措置法第八十八条の三に規定する物品に係る物品税については、なお従前の例による。
suppl-3631-109/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-77/par-1
With regard to commodity tax on articles prescribed in Article 88-3 of the Former Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before the provisions of Article 10 come into effect, the provisions then in force continue to govern.
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**第二項** 旧租税特別措置法第八十八条の四の規定に該当する自動車で、同条に規定する期間内にその製造に係る製造場から移出され、又は保税地域から引き取られたものに係る物品税については、なお従前の例による。
suppl-3631-109/art-77/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-77/par-2
With regard to commodity tax on motor vehicles falling under the provisions of Article 88-4 of the Former Act on Special Measures Concerning Taxation that were removed from the manufacturing site where they were manufactured, or taken out of a bonded area, within the period prescribed in that Article, the provisions then in force continue to govern.
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**第三項** 第十条の規定の施行前にした行為及び前二項の規定によりなお従前の例によることとされる物品税に係る同条の規定の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3631-109/art-77/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-77/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-77/par-3
The provisions then in force continue to govern the application of penal provisions to acts committed before the provisions of Article 10 come into effect and to acts committed after the provisions of that Article come into effect with respect to commodity tax that the provisions then in force continue to govern pursuant to the provisions of the preceding two paragraphs.
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### 第七十八条（砂糖消費税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Sugar Excise Tax
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suppl-3631-109/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-78
**第一項** 第十条の規定の施行前に課した、又は課すべきであつた旧租税特別措置法第九十条の八から第九十条の十まで又は第九十一条若しくは第九十二条に規定する砂糖類に係る砂糖消費税については、なお従前の例による。
suppl-3631-109/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-78/par-1
With regard to sugar excise tax on sugars prescribed in Articles 90-8 through 90-10, Article 91 or Article 92 of the Former Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before the provisions of Article 10 come into effect, the provisions then in force continue to govern.
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**第二項** 第十条の規定の施行前に旧租税特別措置法第九十条の十一第一項の規定により課税済みの砂糖類を原料に用いて物品を製造した場合における当該課税済みの砂糖類に係る砂糖消費税については、なお従前の例による。
suppl-3631-109/art-78/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-78/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-78/par-2
With regard to sugar excise tax on sugars already taxed in the case where, before the provisions of Article 10 come into effect, articles have been manufactured using as raw materials sugars already taxed pursuant to the provisions of Article 90-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
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**第三項** 第十条の規定の施行前にした行為及び前二項の規定によりなお従前の例によることとされる砂糖消費税に係る同条の規定の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3631-109/art-78/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-78/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-78/par-3
The provisions then in force continue to govern the application of penal provisions to acts committed before the provisions of Article 10 come into effect and to acts committed after the provisions of that Article come into effect with respect to sugar excise tax that the provisions then in force continue to govern pursuant to the provisions of the preceding two paragraphs.
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### 第七十九条（印紙税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Stamp Tax
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suppl-3631-109/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-79
**第一項** 第十条の規定の施行前に課した、又は課すべきであつた旧租税特別措置法第九十三条の二に規定する物品切手に係る印紙税については、なお従前の例による。
suppl-3631-109/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-79/par-1
With regard to stamp tax on gift certificates prescribed in Article 93-2 of the Former Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before the provisions of Article 10 come into effect, the provisions then in force continue to govern.
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**第二項** 第十条の規定の施行前にした行為及び前項の規定によりなお従前の例によることとされる印紙税に係る同条の規定の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3631-109/art-79/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-79/par-2
The provisions then in force continue to govern the application of penal provisions to acts committed before the provisions of Article 10 come into effect and to acts committed after the provisions of that Article come into effect with respect to stamp tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.
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### 第八十条（通行税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Travel Tax
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suppl-3631-109/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-80
**第一項** 通行税法（昭和十五年法律第四十三号）第八条に規定する運輸業者が、昭和六十四年四月一日以後に租税特別措置法第九十五条第一項に規定する離島航空路線を航行する航空機の乗客に対し役務を提供する場合において、施行日から昭和六十四年三月三十一日までの間に当該離島航空路線を航行する航空機の乗客から役務の提供に係る対価を領収する場合における同項の規定の適用については、同項中「百分の五」とあるのは、「百分の三」とする。
suppl-3631-109/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-80/par-1
With regard to the application of the provisions of Article 95, paragraph (1) of the Act on Special Measures Concerning Taxation in the case where a transport business operator prescribed in Article 8 of the Travel Tax Act (Act No. 43 of 1940) provides services, on or after April 1, 1989, to passengers of aircraft flying on remote island air routes prescribed in that paragraph and receives, during the period from the Effective Date to March 31, 1989, consideration for the provision of services from passengers of aircraft flying on those remote island air routes, the phrase "5 percent" in that paragraph is deemed to be replaced with "3 percent".
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**第二項** 昭和六十四年四月一日前に領収した旧租税特別措置法第九十五条第一項に規定する離島航空路線を航行する航空機の旅客運賃又は同日前に行つた当該離島航空路線を航行する航空機による役務の提供に係る対価として同日以後に領収する旅客運賃に係る通行税については、なお従前の例による。
suppl-3631-109/art-80/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-80/par-2
With regard to travel tax on passenger fares for aircraft flying on remote island air routes prescribed in Article 95, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were received before April 1, 1989, or on passenger fares received on or after that date as consideration for the provision of services by aircraft flying on those remote island air routes rendered before that date, the provisions then in force continue to govern.
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### 第八十一条（見直し） — Review
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suppl-3631-109/art-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-81
**第一項** 株式等の譲渡益に対する所得税の課税の在り方については、納税者番号制度の導入問題等所得把握の環境整備の状況、最高税率の水準を含む税率構造全体の在り方及び適切な源泉徴収制度との関連に配意しつつ、総合課税への移行問題を含め、所得税法等の一部を改正する法律（昭和六十二年法律第九十六号）附則第五十一条の規定に基づく利子所得に対する所得税の課税の在り方の見直しと併せて見直しを行うものとする。
suppl-3631-109/art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-81/par-1
With regard to how income tax should be imposed on gains from the transfer of shares, etc., a review is to be conducted, including the question of a shift to comprehensive taxation, together with the review of how income tax should be imposed on interest income based on the provisions of Article 51 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987), while giving consideration to the state of development of an environment for ascertaining income, such as the question of introducing a taxpayer identification number system, to how the overall tax rate structure, including the level of the top tax rate, should be, and to the relationship with an appropriate withholding system.
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## 附 則 平成元年三月三一日法律第一二号
suppl-4011-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12
### 第一条（施行期日） — Effective Date
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suppl-4011-12/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-1
**第一項** この法律は、平成元年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4011-12/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-1/par-1
This Act comes into effect on April 1, 1989; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:
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**一** 第十条の四第一項の表の第一号の改正規定、同表の第四号を同表の第五号とし、同表の第三号の次に一号を加える改正規定、第十八条第一項に一号を加える改正規定、第四十二条の七第一項の表の第一号の改正規定、同表の第四号を同表の第五号とし、同表の第三号の次に一号を加える改正規定、第四十四条の四第一項の表に一号を加える改正規定、第五十二条第一項に一号を加える改正規定、第六十六条の十第一項に一号を加える改正規定、第六十六条の十三第一項の改正規定（「次項」を「第三項」に、「この条」を「この項及び第三項」に改める部分に限る。）、同条第二項の改正規定、同項を同条第三項とし、同条第一項の次に一項を加える改正規定及び第八十一条第一項の改正規定（「認定された日から五年以内にされたものに限る。）」の下に「、特定農産加工業経営改善臨時措置法第三条第二項若しくは第四条第一項の規定による承認（同法の施行の日の翌日から平成二年三月三十一日までの間にされたものに限る。）」を加える部分に限る。）並びに附則第四条第二項、第五条第十三項、第九条第二項、第十条第七項及び第十九項並びに第十三条第二項の規定 特定農産加工業経営改善臨時措置法（平成元年法律第六十五号）の施行の日
suppl-4011-12/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-1/par-1/item-1
the provisions amending item (i) of the table in Article 10-4, paragraph (1), the provisions renumbering item (iv) of that table as item (v) of that table and adding one item after item (iii) of that table, the provisions adding one item to Article 18, paragraph (1), the provisions amending item (i) of the table in Article 42-7, paragraph (1), the provisions renumbering item (iv) of that table as item (v) of that table and adding one item after item (iii) of that table, the provisions adding one item to the table in Article 44-4, paragraph (1), the provisions adding one item to Article 52, paragraph (1), the provisions adding one item to Article 66-10, paragraph (1), the provisions amending Article 66-13, paragraph (1) (limited to the part replacing "the following paragraph" with "paragraph (3)" and "this Article" with "this paragraph and paragraph (3)"), the provisions amending paragraph (2) of that Article, the provisions renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, and the provisions amending Article 81, paragraph (1) (limited to the part adding ", approval under the provisions of Article 3, paragraph (2) or Article 4, paragraph (1) of the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses (limited to approval given during the period from the day following the date on which that Act comes into effect to March 31, 1990)" after "limited to that given within five years from the date of certification)"), and the provisions of Article 4, paragraph (2), Article 5, paragraph (13), Article 9, paragraph (2), Article 10, paragraphs (7) and (19) and Article 13, paragraph (2) of the Supplementary Provisions: the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses (Act No. 65 of 1989) comes into effect;
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**二** 第十三条の二第一項第二号の改正規定（「昭和六十四年三月三十一日」を「平成三年三月三十一日」に改める部分を除く。）、第十八条第一項第三号の改正規定、第四十六条第一項第二号の改正規定（「昭和六十四年三月三十一日」を「平成三年三月三十一日」に改める部分を除く。）、第五十二条第一項第三号の改正規定、第六十六条の十第一項第三号の改正規定及び第八十一条第一項の改正規定（「若しくは中小企業近代化促進法」を「、中小企業近代化促進法」に改め、「承認がされた日から五年以内にされたものに限る。）」の下に「若しくは繊維工業構造改善臨時措置法第四条第四項若しくは第五条第一項の規定による承認（繊維工業構造改善臨時措置法の一部を改正する法律（平成元年法律第十九号）の施行の日の翌日から平成二年三月三十一日までの間にされたものに限る。）」を加える部分に限る。）並びに附則第五条第十二項、第十条第十八項及び第十三条第一項の規定 繊維工業構造改善臨時措置法の一部を改正する法律（平成元年法律第十九号。以下「繊維工業構造改善臨時措置法改正法」という。）の施行の日
suppl-4011-12/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-1/par-1/item-2
the provisions amending Article 13-2, paragraph (1), item (ii) (excluding the part replacing "March 31, 1989" with "March 31, 1991"), the provisions amending Article 18, paragraph (1), item (iii), the provisions amending Article 46, paragraph (1), item (ii) (excluding the part replacing "March 31, 1989" with "March 31, 1991"), the provisions amending Article 52, paragraph (1), item (iii), the provisions amending Article 66-10, paragraph (1), item (iii), and the provisions amending Article 81, paragraph (1) (limited to the part replacing "or the Small and Medium Sized Enterprise Modernization Promotion Act" with ", the Small and Medium Sized Enterprise Modernization Promotion Act" and adding "or approval under the provisions of Article 4, paragraph (4) or Article 5, paragraph (1) of the Act on Temporary Measures for Structural Improvement of the Textile Industry (limited to approval given during the period from the day following the date on which the Act Partially Amending the Act on Temporary Measures for Structural Improvement of the Textile Industry (Act No. 19 of 1989) comes into effect to March 31, 1990)" after "limited to that given within five years from the date on which the approval was given)"), and the provisions of Article 5, paragraph (12), Article 10, paragraph (18) and Article 13, paragraph (1) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Temporary Measures for Structural Improvement of the Textile Industry (Act No. 19 of 1989; hereinafter referred to as the "Textile Industry Structural Improvement Act Amendment Act") comes into effect;
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**三** 第六章第一節中第八十六条の二の次に三条を加える改正規定（第八十六条の五に係る部分に限る。） 平成二年一月一日
suppl-4011-12/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-1/par-1/item-3
the provisions adding three Articles after Article 86-2 in Chapter VI, Section 1 (limited to the part concerning Article 86-5): January 1, 1990.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
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suppl-4011-12/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成元年分（昭和六十四年一月一日から平成元年十二月三十一日までの期間に係る年分をいう。附則第六条及び第七条において同じ。）以後の所得税について適用し、昭和六十三年分以前の所得税については、なお従前の例による。
suppl-4011-12/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for tax year 1989 (meaning the year covering the period from January 1, 1989 to December 31, 1989; the same applies in Articles 6 and 7 of the Supplementary Provisions) and subsequent years, and with regard to income tax for 1988 and earlier years, the provisions then in force continue to govern.
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### 第三条（特殊の外貨借入金等の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Special Foreign Currency Borrowings, etc.
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suppl-4011-12/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-3
**第一項** 改正前の租税特別措置法（以下「旧法」という。）第七条に規定する国若しくは日本銀行又は外国為替公認銀行が、この法律の施行の日（以下「施行日」という。）前に借り入れ、又は預入を受けた同条に規定する借入金又は預り金につき支払う同条に規定する利子については、なお従前の例による。
suppl-4011-12/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-3/par-1
With regard to interest prescribed in Article 7 of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that the State or the Bank of Japan, or an authorized foreign exchange bank, prescribed in that Article pays on borrowings or deposits prescribed in that Article that it borrowed or accepted before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern.
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### 第四条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
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suppl-4011-12/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-4
**第一項** 新法第十条の四（第一項の表の第四号を除く。）の規定は、個人が施行日以後に取得若しくは製作又は賃借をしてその事業の用に供する同条第一項に規定する事業基盤強化設備について適用し、個人が施行日前に取得若しくは製作又は賃借をした旧法第十条の四第一項に規定する事業基盤強化設備をその事業の用に供した場合については、なお従前の例による。
suppl-4011-12/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-4/par-1
The provisions of Article 10-4 of the New Act (excluding item (iv) of the table in paragraph (1)) apply to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or leases on or after the Effective Date and uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Former Act that the individual acquired, manufactured or leased before the Effective Date.
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**第二項** 新法第十条の四第一項の表の第四号の規定は、個人が特定農産加工業経営改善臨時措置法の施行の日以後に取得若しくは製作又は賃借をしてその事業の用に供する同項に規定する事業基盤強化設備について適用する。
suppl-4011-12/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-4/par-2
The provisions of item (iv) of the table in Article 10-4, paragraph (1) of the New Act apply to business base strengthening equipment prescribed in that paragraph that an individual acquires, manufactures or leases on or after the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect and uses for the individual's business.
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### 第五条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4011-12/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-5
**第一項** 個人が昭和六十三年九月三十日以前に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をした旧法第十一条の二第一項に規定する特定開発研究用資産をその事業の用に供した場合については、なお従前の例による。
suppl-4011-12/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-5/par-1
The provisions then in force continue to govern the case where an individual uses for the individual's business specified assets for development research prescribed in Article 11-2, paragraph (1) of the Former Act for which the individual made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or before September 30, 1988.
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**第二項** 前項の規定の適用がある場合における新法第十条から第十条の四まで、第十一条の二、第十二条、第十二条の二、第十三条から第十四条まで、第十六条、第二十八条の三、第三十三条の六及び第三十七条の三（新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、新法第十条第四項第二号中「又は第十六条」とあるのは「、第十六条又は租税特別措置法の一部を改正する法律（平成元年法律第十二号。以下「平成元年改正法」という。）附則第五条第一項」と、新法第十条の二第一項及び第三項、第十条の三第一項及び第三項並びに第十条の四第一項及び第三項中「又は第十六条」とあるのは「、第十六条又は平成元年改正法附則第五条第一項」と、新法第十一条の二第一項中「前条」とあるのは「前条又は平成元年改正法附則第五条第一項」と、新法第十二条中「前三条」とあるのは「前三条若しくは平成元年改正法附則第五条第一項」と、新法第十二条の二第一項中「前条まで」とあるのは「前条まで又は平成元年改正法附則第五条第一項」と、同条第二項中「又は前項」とあるのは「、前項又は平成元年改正法附則第五条第一項」と、新法第十三条第一項中「又は第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで又は平成元年改正法附則第五条第一項」と、新法第十三条の二第一項中「又は次条から第十六条まで」とあるのは「、次条から第十六条まで又は平成元年改正法附則第五条第一項」と、新法第十四条第二項中「第十七条」とあるのは「、第十七条若しくは平成元年改正法附則第五条第一項」と、新法第十六条第一項中「第十二条の二まで」とあるのは「第十二条の二まで又は平成元年改正法附則第五条第一項」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「並びに第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで並びに平成元年改正法附則第五条第一項」とする。
suppl-4011-12/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-5/par-2
With regard to the application of the provisions of Articles 10 through 10-4, Article 11-2, Article 12, Article 12-2, Articles 13 through 14, Article 16, Article 28-3, Article 33-6 and Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (4), item (ii) of the New Act is deemed to be replaced with ", Article 16 or Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 12 of 1989; hereinafter referred to as the "1989 Amendment Act")", the phrase "or Article 16" in Article 10-2, paragraphs (1) and (3), Article 10-3, paragraphs (1) and (3) and Article 10-4, paragraphs (1) and (3) of the New Act with ", Article 16 or Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "the preceding Article" in Article 11-2, paragraph (1) of the New Act with "the preceding Article or Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "the preceding three Articles" in Article 12 of the New Act with "the preceding three Articles or Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "through the preceding Article" in Article 12-2, paragraph (1) of the New Act with "through the preceding Article or Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "or the preceding paragraph" in paragraph (2) of that Article with ", the preceding paragraph or Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the New Act with ", Articles 14 through 16 or Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the New Act with ", the following Article through Article 16 or Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "Article 17" in Article 14, paragraph (2) of the New Act with ", Article 17 or Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "through Article 12-2" in Article 16, paragraph (1) of the New Act with "through Article 12-2 or Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act", and the phrase "and Articles 14 through 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act with ", Articles 14 through 16 and Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act".
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**第三項** 新法第十一条の二第一項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する地震防災対策用資産について適用し、個人が施行日前に取得等をした旧法第十一条の三第一項に規定する地震防災対策用資産をその事業の用に供した場合については、なお従前の例による。
suppl-4011-12/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-5/par-3
The provisions of Article 11-2, paragraph (1) of the New Act apply to earthquake disaster prevention assets prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business, and with regard to cases where an individual has put to use for the individual's business earthquake disaster prevention assets prescribed in Article 11-3, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新法第十二条第一項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-4011-12/art-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-5/par-4
The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business, and with regard to cases where an individual has put to use for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新法第十二条の二第二項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する医療用機器等について適用し、個人が施行日前に取得等をした旧法第十二条の二第二項に規定する医療用機器等をその事業の用に供した場合については、なお従前の例による。
suppl-4011-12/art-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-5/par-5
The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business, and with regard to cases where an individual has put to use for the individual's business medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act that the individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第六項** 特定農産加工業経営改善臨時措置法の施行の日の前日までにおける新法第十二条の三第一項第二号の規定の適用については、同号中「第十条の四第一項の表の第五号」とあるのは、「第十条の四第一項の表の第四号」とする。
suppl-4011-12/art-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-5/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-5/par-6
With regard to the application of the provisions of Article 12-3, paragraph (1), item (ii) of the New Act up to the day before the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect, the phrase "item (v) of the table in Article 10-4, paragraph (1)" in that item is deemed to be replaced with "item (iv) of the table in Article 10-4, paragraph (1)".
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**第七項** 新法第十二条の三第一項に規定する個人が、平成元年三月一日から同月三十一日までの間に取得又は製作をした同項に規定する特定事務用機器を同年四月一日から同月三十日までの間に当該個人の事業の用に供した場合には、当該特定事務用機器については、当該個人が同月一日に取得又は製作をしたものとみなして、同条の規定を適用する。
suppl-4011-12/art-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-5/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-5/par-7
If an individual prescribed in Article 12-3, paragraph (1) of the New Act has put specified office equipment prescribed in that paragraph that the individual acquired or manufactured during the period from March 1, 1989 to March 31, 1989 to use for the individual's business during the period from April 1, 1989 to April 30, 1989, the provisions of that Article apply to that specified office equipment by deeming that the individual acquired or manufactured it on April 1, 1989.
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**第八項** 新法第十三条第一項の規定は、個人が施行日以後に取得等をする同項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具について適用し、個人が施行日前に取得等をした旧法第十三条第一項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具については、なお従前の例による。
suppl-4011-12/art-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-5/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-5/par-8
The provisions of Article 13, paragraph (1) of the New Act apply to machinery and equipment, buildings for factory use and their associated facilities, and vehicles and transport equipment prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and with regard to machinery and equipment, buildings for factory use and their associated facilities, and vehicles and transport equipment prescribed in Article 13, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第九項** 新法第十三条の二第一項（同項第一号に定める減価償却資産に係る部分に限る。）の規定は、施行日以後に同号に規定する中小企業構造改善計画につき同号に規定する承認を受ける同号の商工組合等の構成員の有する同号に定める減価償却資産について適用し、施行日前に旧法第十三条の二第一項第一号に規定する中小企業構造改善計画につき同号に規定する承認を受けた同号の商工組合等の構成員の有する同号に定める減価償却資産については、なお従前の例による。
suppl-4011-12/art-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-5/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-5/par-9
The provisions of Article 13-2, paragraph (1) of the New Act (limited to the part concerning the depreciable assets specified in item (i) of that paragraph) apply to the depreciable assets specified in that item that are held by a member of a commercial and industrial association, etc. referred to in that item that obtains, on or after the Effective Date, the approval prescribed in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, and with regard to the depreciable assets specified in Article 13-2, paragraph (1), item (i) of the Former Act that are held by a member of a commercial and industrial association, etc. referred to in that item that obtained, before the Effective Date, the approval prescribed in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, the provisions then in force continue to govern.
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**第十項** 新法第十三条の二第一項（同項第二号に定める減価償却資産に係る部分に限る。）の規定は、施行日以後に同号に規定する構造改善事業計画につき同号に規定する承認を受ける同号の特定組合の構成員又は施行日以後に同号に規定する構造改善円滑化計画につき同号に規定する承認を受ける同号の特定商工組合等の構成員の有する同号に定める減価償却資産について適用し、施行日前に旧法第十三条の二第一項第二号に規定する構造改善事業計画につき同号に規定する承認を受けた同号の特定組合の構成員の有する同号に定める減価償却資産については、なお従前の例による。
suppl-4011-12/art-5/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-5/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-5/par-10
The provisions of Article 13-2, paragraph (1) of the New Act (limited to the part concerning the depreciable assets specified in item (ii) of that paragraph) apply to the depreciable assets specified in that item that are held by a member of a specified association referred to in that item that obtains, on or after the Effective Date, the approval prescribed in that item for a structural improvement project plan prescribed in that item, or by a member of a specified commercial and industrial association, etc. referred to in that item that obtains, on or after the Effective Date, the approval prescribed in that item for a structural improvement facilitation plan prescribed in that item, and with regard to the depreciable assets specified in Article 13-2, paragraph (1), item (ii) of the Former Act that are held by a member of a specified association referred to in that item that obtained, before the Effective Date, the approval prescribed in that item for a structural improvement project plan prescribed in that item, the provisions then in force continue to govern.
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**第十一項** 新法第十四条第一項及び第二項の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅又は同条第二項に規定する特定再開発建築物等について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅又は同条第二項に規定する特定再開発建築物等については、なお従前の例による。
suppl-4011-12/art-5/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-5/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-5/par-11
The provisions of Article 14, paragraphs (1) and (2) of the New Act apply to rental housing prescribed in paragraph (1) of that Article or specified redevelopment buildings, etc. prescribed in paragraph (2) of that Article that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act or specified redevelopment buildings, etc. prescribed in paragraph (2) of that Article that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第十二項** 新法第十八条第一項第三号の規定は、個人が繊維工業構造改善臨時措置法改正法の施行の日以後に支出する同号に定める負担金について適用し、個人が同日前に支出した旧法第十八条第一項第三号に定める負担金については、なお従前の例による。
suppl-4011-12/art-5/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-5/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-5/par-12
The provisions of Article 18, paragraph (1), item (iii) of the New Act apply to contributions specified in that item that an individual pays on or after the date on which the Textile Industry Structural Improvement Act Amendment Act comes into effect, and with regard to contributions specified in Article 18, paragraph (1), item (iii) of the Former Act that an individual paid before that date, the provisions then in force continue to govern.
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**第十三項** 新法第十八条第一項第八号の規定は、個人が特定農産加工業経営改善臨時措置法の施行の日以後に支出する同号に定める負担金について適用する。
suppl-4011-12/art-5/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-5/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-5/par-13
The provisions of Article 18, paragraph (1), item (viii) of the New Act apply to contributions specified in that item that an individual pays on or after the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect.
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### 第六条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-4011-12/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-6
**第一項** 平成元年分の所得税に係る新法第二十条の規定の適用については、同条第一項中「除して計算した金額」とあるのは、「除して計算した金額（平成元年（昭和六十四年一月一日から平成元年十二月三十一日までの期間をいう。）にあつては、次項第一号に掲げる取引に係る収入金額に昭和六十四年一月一日から平成元年三月三十一日までの間において事業を営んでいた期間（以下この項において「旧積立率適用期間」という。）の月数を乗じてこれを昭和六十三年において事業を営んでいた期間の月数で除して計算した金額の千分の十・四に相当する金額と当該取引に係る収入金額に平成元年（昭和六十四年一月一日から平成元年十二月三十一日までの期間をいう。以下この項において同じ。）において事業を営んでいた期間の月数から旧積立率適用期間の月数を控除した月数を乗じてこれを昭和六十三年において事業を営んでいた期間の月数で除して計算した金額に百分の九十（平成元年における物品の輸入取引に係る対価の額の合計額の昭和六十三年における物品の輸入取引に係る対価の額の合計額に対する割合が百分の百十以上百分の百二十未満である場合には百分の九十三とし、当該割合が百分の百二十以上百分の百三十未満である場合には百分の九十五とし、当該割合が百分の百三十以上である場合には百分の九十八とする。以下この項において同じ。）を乗じて得た金額の千分の十に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用期間の月数を乗じてこれを昭和六十三年において事業を営んでいた期間の月数で除して計算した金額の千分の十四・一に相当する金額と当該取引に係る収入金額に平成元年において事業を営んでいた期間の月数から旧積立率適用期間の月数を控除した月数を乗じてこれを昭和六十三年において事業を営んでいた期間の月数で除して計算した金額に百分の九十を乗じて得た金額の千分の十三に相当する金額との合計額を加算した金額）」とする。
suppl-4011-12/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-6/par-1
With regard to the application of the provisions of Article 20 of the New Act concerning income tax for tax year 1989, the phrase "amount calculated by dividing" in paragraph (1) of that Article is deemed to be replaced with "amount calculated by dividing (for 1989 (meaning the period from January 1, 1989 to December 31, 1989), the amount obtained by adding, to the total of the amount equivalent to 10.4/1,000 of the amount calculated by multiplying the revenue from the transactions listed in item (i) of the following paragraph by the number of months in the period during which the individual engaged in business during the period from January 1, 1989 to March 31, 1989 (referred to as the "period for the former reserve rate" in this paragraph) and dividing the result by the number of months in the period during which the individual engaged in business in 1988, and the amount equivalent to 10/1,000 of the amount obtained by multiplying by 90 percent (93 percent where the ratio of the total amount of consideration for import transactions of goods in 1989 to the total amount of consideration for import transactions of goods in 1988 is 110 percent or more and less than 120 percent, 95 percent where that ratio is 120 percent or more and less than 130 percent, and 98 percent where that ratio is 130 percent or more; the same applies hereinafter in this paragraph) the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the period for the former reserve rate from the number of months in the period during which the individual engaged in business in 1989 (meaning the period from January 1, 1989 to December 31, 1989; the same applies hereinafter in this paragraph) and dividing the result by the number of months in the period during which the individual engaged in business in 1988, the total of the amount equivalent to 14.1/1,000 of the amount calculated by multiplying the revenue from the transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the period for the former reserve rate and dividing the result by the number of months in the period during which the individual engaged in business in 1988, and the amount equivalent to 13/1,000 of the amount obtained by multiplying by 90 percent the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the period for the former reserve rate from the number of months in the period during which the individual engaged in business in 1989 and dividing the result by the number of months in the period during which the individual engaged in business in 1988)".
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### 第七条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
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suppl-4011-12/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-7
**第一項** 平成元年分の所得税に係る新法第二十一条第一項の規定の適用については、同項中「当該収入金額の百分の二十二（次項第三号」とあるのは「昭和六十四年一月一日から平成元年三月三十一日までの期間内の当該収入金額の百分の二十五（次項第三号に掲げる取引によるものについては、百分の十六）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の二十二（同号」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-4011-12/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-7/par-1
With regard to the application of the provisions of Article 21, paragraph (1) of the New Act to income tax for tax year 1989, the phrase "22 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "25 percent of that revenue within the period from January 1, 1989 to March 31, 1989 (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 22 percent of that revenue within the period from April 1, 1989 to December 31, 1989 (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".
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### 第八条（法人税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-4011-12/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-8
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4011-12/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-8/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) beginning on or after the Effective Date, and with regard to corporation tax for business years of a corporation that began before the Effective Date, the provisions then in force continue to govern.
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### 第九条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4011-12/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-9
**第一項** 新法第四十二条の七（第一項の表の第四号を除く。）の規定は、法人が施行日以後に取得若しくは製作又は賃借をしてその事業の用に供する同条第一項に規定する事業基盤強化設備について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧法第四十二条の七第一項に規定する事業基盤強化設備をその事業の用に供した場合については、なお従前の例による。
suppl-4011-12/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-9/par-1
The provisions of Article 42-7 of the New Act (excluding item (iv) of the table in paragraph (1)) apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act that it acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第四十二条の七第一項の表の第四号の規定は、法人が特定農産加工業経営改善臨時措置法の施行の日以後に取得若しくは製作又は賃借をしてその事業の用に供する同項に規定する事業基盤強化設備について適用する。
suppl-4011-12/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-9/par-2
The provisions of item (iv) of the table in Article 42-7, paragraph (1) of the New Act apply to business base strengthening equipment prescribed in that paragraph that a corporation acquires or manufactures, or leases, on or after the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect and puts to use for its business.
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### 第十条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Corporations
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suppl-4011-12/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10
**第一項** 新法第四十三条の二第一項の規定は、法人が施行日以後に取得又は建設をしてその事業の用に供する同項に規定する特定の施設について適用し、法人が施行日前に取得又は建設をした旧法第四十三条の二第一項に規定する特定の施設をその事業の用に供した場合については、なお従前の例による。
suppl-4011-12/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-1
The provisions of Article 43-2, paragraph (1) of the New Act apply to specified facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business specified facilities prescribed in Article 43-2, paragraph (1) of the Former Act that it acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第二項** 法人が昭和六十三年九月三十日以前に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をした旧法第四十三条の四第一項に規定する特定開発研究用資産をその事業の用に供した場合については、なお従前の例による。
suppl-4011-12/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-2
With regard to cases where a corporation has put to use for its business specified assets for development research prescribed in Article 43-4, paragraph (1) of the Former Act that it made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or before September 30, 1988, the provisions then in force continue to govern.
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**第三項** 前項の規定の適用がある場合における新法第四十二条の四から第四十二条の七まで、第四十四条から第四十五条の二まで、第四十六条から第四十九条まで、第五十一条、第五十二条の二、第五十二条の三、第六十四条（新法第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七（新法第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四並びに租税特別措置法の一部を改正する法律（平成二年法律第十三号）による改正後の租税特別措置法（以下この項において「平成二年新法」という。）第四十二条の八の規定の適用については、新法第四十二条の四第五項第二号、第四十二条の五第一項及び第二項、第四十二条の六第一項及び第二項並びに第四十二条の七第一項及び第二項中「若しくは第五十一条」とあるのは「、第五十一条若しくは平成元年改正法附則第十条第二項」と、新法第四十四条第一項、第四十四条の二第一項、第四十四条の三第一項、第四十四条の四第一項、第四十四条の五第一項、第四十五条第一項並びに第四十五条の二第一項及び第二項中「第四十三条から前条まで」とあるのは「第四十三条から前条まで若しくは平成元年改正法附則第十条第二項」と、新法第四十六条第一項及び第四十六条の二第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは平成元年改正法附則第十条第二項」と、新法第四十七条第二項中「若しくは前項」とあるのは「、前項若しくは平成元年改正法附則第十条第二項」と、新法第四十八条第一項中「第四十五条まで」とあるのは「第四十五条まで若しくは平成元年改正法附則第十条第二項」と、新法第四十九条第一項中「第四十五条の二まで」とあるのは「第四十五条の二まで若しくは平成元年改正法附則第十条第二項」と、新法第五十一条第二項中「若しくは第四十七条から第四十九条まで」とあるのは「、第四十七条から第四十九条まで若しくは平成元年改正法附則第十条第二項」と、新法第五十二条の二及び第五十二条の三第一項中「又は第五十一条」とあるのは「、第五十一条又は平成元年改正法附則第十条第二項」と、新法第六十四条第六項、第六十五条の七第七項及び第六十七条の四第六項中「及び第四十七条から第五十一条まで」とあるのは「、第四十七条から第五十一条まで及び平成元年改正法附則第十条第二項」と、平成二年新法第四十二条の八第一項中「第五十一条」とあるのは「第五十一条若しくは租税特別措置法の一部を改正する法律（平成元年法律第十二号）附則第十条第二項」とする。
suppl-4011-12/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-3
With regard to the application of the provisions of Articles 42-4 through 42-7, Articles 44 through 45-2, Articles 46 through 49, Article 51, Article 52-2, Article 52-3, Article 64 (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the New Act), Article 65-7 (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the New Act) and Article 67-4 of the New Act, and Article 42-8 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1990) (referred to as "the 1990 New Act" in this paragraph), in the case where the provisions of the preceding paragraph apply, the phrase "or Article 51" in Article 42-4, paragraph (5), item (ii), Article 42-5, paragraphs (1) and (2), Article 42-6, paragraphs (1) and (2), and Article 42-7, paragraphs (1) and (2) of the New Act is deemed to be replaced with ", Article 51 or Article 10, paragraph (2) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "Article 43 through the preceding Article" in Article 44, paragraph (1), Article 44-2, paragraph (1), Article 44-3, paragraph (1), Article 44-4, paragraph (1), Article 44-5, paragraph (1), Article 45, paragraph (1), and Article 45-2, paragraphs (1) and (2) of the New Act is deemed to be replaced with "Article 43 through the preceding Article or Article 10, paragraph (2) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "or Article 51" in Article 46, paragraph (1) and Article 46-2, paragraph (1) of the New Act is deemed to be replaced with ", Article 51 or Article 10, paragraph (2) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "or the preceding paragraph" in Article 47, paragraph (2) of the New Act is deemed to be replaced with ", the preceding paragraph or Article 10, paragraph (2) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "through Article 45" in Article 48, paragraph (1) of the New Act is deemed to be replaced with "through Article 45 or Article 10, paragraph (2) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "through Article 45-2" in Article 49, paragraph (1) of the New Act is deemed to be replaced with "through Article 45-2 or Article 10, paragraph (2) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "or Articles 47 through 49" in Article 51, paragraph (2) of the New Act is deemed to be replaced with ", Articles 47 through 49 or Article 10, paragraph (2) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "or Article 51" in Article 52-2 and Article 52-3, paragraph (1) of the New Act is deemed to be replaced with ", Article 51 or Article 10, paragraph (2) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "and Articles 47 through 51" in Article 64, paragraph (6), Article 65-7, paragraph (7) and Article 67-4, paragraph (6) of the New Act is deemed to be replaced with ", Articles 47 through 51 and Article 10, paragraph (2) of the Supplementary Provisions of the 1989 Amendment Act", and the phrase "Article 51" in Article 42-8, paragraph (1) of the 1990 New Act is deemed to be replaced with "Article 51 or Article 10, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 12 of 1989)".
machine translation, not official
**第四項** 新法第四十四条第一項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する地震防災対策用資産について適用し、法人が施行日前に取得等をした旧法第四十四条第一項に規定する地震防災対策用資産をその事業の用に供した場合については、なお従前の例による。
suppl-4011-12/art-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-4
The provisions of Article 44, paragraph (1) of the New Act apply to earthquake disaster prevention assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第五項** 新法第四十四条の二第一項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する高度技術工業用設備について適用し、法人が施行日前に取得等をした旧法第四十四条の二第一項に規定する高度技術工業用設備をその事業の用に供した場合については、なお従前の例による。
suppl-4011-12/art-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-5
The provisions of Article 44-2, paragraph (1) of the New Act apply to high-technology industrial equipment prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business high-technology industrial equipment prescribed in Article 44-2, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第六項** 新法第四十四条の四（第一項の表の第三号を除く。）の規定は、法人が施行日以後に取得又は製作をしてその事業の用に供する同条第一項に規定する産業構造転換用設備等について適用し、法人が施行日前に取得又は製作をした旧法第四十四条の四第一項に規定する産業構造転換用設備等をその事業の用に供した場合については、なお従前の例による。
suppl-4011-12/art-10/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-6
The provisions of Article 44-4 of the New Act (excluding item (iii) of the table in paragraph (1)) apply to industrial restructuring equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires or manufactures on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business industrial restructuring equipment, etc. prescribed in Article 44-4, paragraph (1) of the Former Act that it acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第七項** 新法第四十四条の四第一項の表の第三号の規定は、法人が特定農産加工業経営改善臨時措置法の施行の日以後に取得又は製作をしてその事業の用に供する同項に規定する産業構造転換用設備等について適用する。
suppl-4011-12/art-10/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-7
The provisions of item (iii) of the table in Article 44-4, paragraph (1) of the New Act apply to industrial restructuring equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect and puts to use for its business.
machine translation, not official
**第八項** 新法第四十五条第一項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-4011-12/art-10/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-8
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第九項** 新法第四十五条の二第二項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する医療用機器等について適用し、法人が施行日前に取得等をした旧法第四十五条の二第二項に規定する医療用機器等をその事業の用に供した場合については、なお従前の例による。
suppl-4011-12/art-10/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-9
The provisions of Article 45-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act that it made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十項** 特定農産加工業経営改善臨時措置法の施行の日の前日までにおける新法第四十五条の三第一項第二号の規定の適用については、同号中「第四十二条の七第一項の表の第五号」とあるのは、「第四十二条の七第一項の表の第四号」とする。
suppl-4011-12/art-10/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-10
With regard to the application of the provisions of Article 45-3, paragraph (1), item (ii) of the New Act up to the day before the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect, the phrase "item (v) of the table in Article 42-7, paragraph (1)" in that item is deemed to be replaced with "item (iv) of the table in Article 42-7, paragraph (1)".
machine translation, not official
**第十一項** 新法第四十五条の三第一項に規定する法人が、平成元年三月一日から同月三十一日までの間に取得又は製作をした同項に規定する特定事務用機器を同年四月一日から同月三十日までの間に当該法人の事業の用に供した場合には、当該特定事務用機器については、当該法人が同月一日に取得又は製作をしたものとみなして、同条の規定を適用する。
suppl-4011-12/art-10/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-11
If a corporation prescribed in Article 45-3, paragraph (1) of the New Act has put specified office equipment prescribed in that paragraph that it acquired or manufactured during the period from March 1, 1989 to March 31, 1989 to use for its business during the period from April 1, 1989 to April 30, 1989, the provisions of that Article apply to that specified office equipment by deeming that the corporation acquired or manufactured it on April 1, 1989.
machine translation, not official
**第十二項** 新法第四十六条第一項（同項第一号に定める減価償却資産に係る部分に限る。）の規定は、施行日以後に同号に規定する中小企業構造改善計画につき同号に規定する承認を受ける同号の商工組合等の構成員の有する同号に定める減価償却資産について適用し、施行日前に旧法第四十六条第一項第一号に規定する中小企業構造改善計画につき同号に規定する承認を受けた同号の商工組合等の構成員の有する同号に定める減価償却資産については、なお従前の例による。
suppl-4011-12/art-10/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-12
The provisions of Article 46, paragraph (1) of the New Act (limited to the part concerning the depreciable assets specified in item (i) of that paragraph) apply to the depreciable assets specified in that item that are held by a member of a commercial and industrial association, etc. referred to in that item that obtains, on or after the Effective Date, the approval prescribed in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, and with regard to the depreciable assets specified in Article 46, paragraph (1), item (i) of the Former Act that are held by a member of a commercial and industrial association, etc. referred to in that item that obtained, before the Effective Date, the approval prescribed in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 新法第四十六条第一項（同項第二号に定める減価償却資産に係る部分に限る。）の規定は、施行日以後に同号に規定する構造改善事業計画につき同号に規定する承認を受ける同号の特定組合の構成員又は施行日以後に同号に規定する構造改善円滑化計画につき同号に規定する承認を受ける同号の特定商工組合等の構成員の有する同号に定める減価償却資産について適用し、施行日前に旧法第四十六条第一項第二号に規定する構造改善事業計画につき同号に規定する承認を受けた同号の特定組合の構成員の有する同号に定める減価償却資産については、なお従前の例による。この場合において、昭和六十二年四月一日から平成元年三月三十一日までの間に旧法第四十六条第一項第二号に規定する構造改善事業計画につき同号に規定する承認を受けた同号の特定組合の構成員の有する同号に定める減価償却資産については、同条第二項中「昭和六十四年三月三十一日」とあるのは、「平成元年六月三十日」とする。
suppl-4011-12/art-10/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-13
The provisions of Article 46, paragraph (1) of the New Act (limited to the part concerning the depreciable assets specified in item (ii) of that paragraph) apply to the depreciable assets specified in that item that are held by a member of a specified association referred to in that item that obtains, on or after the Effective Date, the approval prescribed in that item for a structural improvement project plan prescribed in that item, or by a member of a specified commercial and industrial association, etc. referred to in that item that obtains, on or after the Effective Date, the approval prescribed in that item for a structural improvement facilitation plan prescribed in that item, and with regard to the depreciable assets specified in Article 46, paragraph (1), item (ii) of the Former Act that are held by a member of a specified association referred to in that item that obtained, before the Effective Date, the approval prescribed in that item for a structural improvement project plan prescribed in that item, the provisions then in force continue to govern. In this case, with regard to the depreciable assets specified in Article 46, paragraph (1), item (ii) of the Former Act that are held by a member of a specified association referred to in that item that obtained, during the period from April 1, 1987 to March 31, 1989, the approval prescribed in that item for a structural improvement project plan prescribed in that item, the phrase "March 31, 1989" in paragraph (2) of that Article is deemed to be replaced with "June 30, 1989".
machine translation, not official
**第十四項** 新法第四十六条の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具について適用し、法人が施行日前に取得等をした旧法第四十六条の二第一項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具については、なお従前の例による。
suppl-4011-12/art-10/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-14
The provisions of Article 46-2, paragraph (1) of the New Act apply to machinery and equipment, buildings for factory use and their associated facilities, and vehicles and transport equipment prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to machinery and equipment, buildings for factory use and their associated facilities, and vehicles and transport equipment prescribed in Article 46-2, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十五項** 新法第四十七条第一項及び第二項の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅又は同条第二項に規定する特定再開発建築物等について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅又は同条第二項に規定する特定再開発建築物等については、なお従前の例による。
suppl-4011-12/art-10/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-15
The provisions of Article 47, paragraphs (1) and (2) of the New Act apply to rental housing prescribed in paragraph (1) of that Article or specified redevelopment buildings, etc. prescribed in paragraph (2) of that Article that a corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act or specified redevelopment buildings, etc. prescribed in paragraph (2) of that Article that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十六項** 旧法第四十八条第一項の表の第一号に掲げる法人が施行日前に取得又は建設をした同号に掲げる石油ガス貯蔵施設及び施行日前に石油備蓄法（昭和五十年法律第九十六号）第十条の二第一項の規定により届出をした同項に規定する石油ガスの備蓄に関する計画に基づき施行日から平成四年三月三十一日までの間に取得又は建設をする同号に掲げる石油ガス貯蔵施設（以下この項において「施行日以後取得の石油ガス貯蔵施設」という。）については、旧法第四十八条の規定は、なおその効力を有する。この場合において、施行日以後取得の石油ガス貯蔵施設に係る同条第一項の規定の適用については、同項中「百分の三十」とあるのは「百分の三十（平成元年四月一日から平成二年三月三十一日までの間に取得又は建設をしたものについては百分の二十、同年四月一日から平成三年三月三十一日までの間に取得又は建設をしたものについては百分の十八、同年四月一日から平成四年三月三十一日までの間に取得又は建設をしたものについては百分の十五）」と、「昭和六十四年三月三十一日」とあるのは「平成四年三月三十一日」とする。
suppl-4011-12/art-10/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-16
With regard to petroleum gas storage facilities listed in item (i) of the table in Article 48, paragraph (1) of the Former Act that a corporation listed in that item acquired or constructed before the Effective Date, and petroleum gas storage facilities listed in that item that the corporation acquires or constructs during the period from the Effective Date to March 31, 1992 based on a plan concerning the stockpiling of petroleum gas prescribed in Article 10-2, paragraph (1) of the Oil Stockpiling Act (Act No. 96 of 1975) for which notification was given before the Effective Date pursuant to the provisions of that paragraph (referred to as "petroleum gas storage facilities acquired on or after the Effective Date" in this paragraph), the provisions of Article 48 of the Former Act remain in force. In this case, with regard to the application of the provisions of paragraph (1) of that Article to petroleum gas storage facilities acquired on or after the Effective Date, the phrase "30 percent" in that paragraph is deemed to be replaced with "30 percent (20 percent for those acquired or constructed during the period from April 1, 1989 to March 31, 1990, 18 percent for those acquired or constructed during the period from April 1, 1990 to March 31, 1991, and 15 percent for those acquired or constructed during the period from April 1, 1991 to March 31, 1992)", and the phrase "March 31, 1989" is deemed to be replaced with "March 31, 1992".
machine translation, not official
**第十七項** 前項の規定の適用がある場合における租税特別措置法の一部を改正する法律（平成六年法律第二十二号）による改正後の租税特別措置法（以下「平成六年新法」という。）第四十六条、第四十六条の二、第五十二条の二、第五十二条の三、第六十一条の三、第六十四条（平成六年新法第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七（平成六年新法第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四の規定の適用については、平成六年新法第四十六条第一項中「第四十九条まで」とあるのは「第四十九条まで若しくは租税特別措置法の一部を改正する法律（平成元年法律第十二号。以下「平成元年改正法」という。）附則第十条第十六項の規定によりなおその効力を有するものとされる平成元年改正法による改正前の租税特別措置法第四十八条（以下「平成元年旧法第四十八条」という。）」と、平成六年新法第四十六条の二第一項中「第四十九条まで」とあるのは「第四十九条まで若しくは平成元年旧法第四十八条」と、平成六年新法第五十二条の二第一項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成元年旧法第四十八条」と、同条第二項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成元年旧法第四十八条」と、「又は第四十六条から第四十九条まで」とあるのは「若しくは第四十六条から第四十九条まで又は平成元年旧法第四十八条」と、同条第三項及び平成六年新法第五十二条の三第一項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成元年旧法第四十八条」と、同条第三項中「又は第四十六条から第四十九条まで」とあるのは「若しくは第四十六条から第四十九条まで又は平成元年旧法第四十八条」と、平成六年新法第六十一条の三第四項、第六十四条第六項、第六十五条の七第七項及び第六十七条の四第六項中「第五十条まで」とあるのは「第五十条まで並びに平成元年旧法第四十八条」とする。
suppl-4011-12/art-10/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-17
With regard to the application of the provisions of Article 46, Article 46-2, Article 52-2, Article 52-3, Article 61-3, Article 64 (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the 1994 New Act), Article 65-7 (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the 1994 New Act) and Article 67-4 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 22 of 1994) (hereinafter referred to as "the 1994 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "through Article 49" in Article 46, paragraph (1) of the 1994 New Act is deemed to be replaced with "through Article 49, or Article 48 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 12 of 1989; hereinafter referred to as "the 1989 Amendment Act"), which remains in force pursuant to the provisions of Article 10, paragraph (16) of the Supplementary Provisions of the 1989 Amendment Act (hereinafter referred to as "Article 48 of the 1989 Former Act")", the phrase "through Article 49" in Article 46-2, paragraph (1) of the 1994 New Act is deemed to be replaced with "through Article 49, or Article 48 of the 1989 Former Act", the phrase "or Articles 43 through 49" in Article 52-2, paragraph (1) of the 1994 New Act is deemed to be replaced with "or Articles 43 through 49, or Article 48 of the 1989 Former Act", the phrase "or Articles 43 through 49" in paragraph (2) of that Article is deemed to be replaced with "or Articles 43 through 49, or Article 48 of the 1989 Former Act", the phrase "or Articles 46 through 49" is deemed to be replaced with "or Articles 46 through 49, or Article 48 of the 1989 Former Act", the phrase "or Articles 43 through 49" in paragraph (3) of that Article and Article 52-3, paragraph (1) of the 1994 New Act is deemed to be replaced with "or Articles 43 through 49, or Article 48 of the 1989 Former Act", the phrase "or Articles 46 through 49" in paragraph (3) of that Article is deemed to be replaced with "or Articles 46 through 49, or Article 48 of the 1989 Former Act", and the phrase "through Article 50" in Article 61-3, paragraph (4), Article 64, paragraph (6), Article 65-7, paragraph (7) and Article 67-4, paragraph (6) of the 1994 New Act is deemed to be replaced with "through Article 50, and Article 48 of the 1989 Former Act".
machine translation, not official
**第十八項** 新法第五十二条第一項第三号の規定は、法人が繊維工業構造改善臨時措置法改正法の施行の日以後に支出する同号に定める負担金について適用し、法人が同日前に支出した旧法第五十二条第一項第三号に定める負担金については、なお従前の例による。
suppl-4011-12/art-10/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-18
The provisions of Article 52, paragraph (1), item (iii) of the New Act apply to contributions specified in that item that a corporation pays on or after the date on which the Textile Industry Structural Improvement Act Amendment Act comes into effect, and with regard to contributions specified in Article 52, paragraph (1), item (iii) of the Former Act that a corporation paid before that date, the provisions then in force continue to govern.
machine translation, not official
**第十九項** 新法第五十二条第一項第八号の規定は、法人が特定農産加工業経営改善臨時措置法の施行の日以後に支出する同号に定める負担金について適用する。
suppl-4011-12/art-10/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-10/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-19
The provisions of Article 52, paragraph (1), item (viii) of the New Act apply to contributions specified in that item that a corporation pays on or after the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect.
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### 第十一条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
caption: machine translation, not official
suppl-4011-12/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11
**第一項** 新法第五十四条の規定は、法人の施行日以後に終了する事業年度において積み立てられる中小企業等海外市場開拓準備金について適用し、法人の施行日前に終了した事業年度において積み立てられた中小企業等海外市場開拓準備金の金額については、なお従前の例による。この場合において、同条第一項に規定する法人の施行日から平成二年三月三十一日までの間に終了する事業年度における同条の規定の適用については、同項中「百分の八十」とあるのは「百分の九十」と、「百分の八十三」とあるのは「百分の九十三」と、「百分の八十五」とあるのは「百分の九十五」と、「百分の八十八」とあるのは「百分の九十八」とする。
suppl-4011-12/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-1
The provisions of Article 54 of the New Act apply to the reserve for overseas market development by small and medium sized enterprises, etc. set aside in business years of a corporation ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article for business years of a corporation prescribed in paragraph (1) of that Article ending during the period from the Effective Date to March 31, 1990, the phrase "80 percent" in that paragraph is deemed to be replaced with "90 percent", the phrase "83 percent" is deemed to be replaced with "93 percent", the phrase "85 percent" is deemed to be replaced with "95 percent", and the phrase "88 percent" is deemed to be replaced with "98 percent".
machine translation, not official
**第二項** 前項の場合において、新法第五十四条第一項に規定する法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条の規定の適用については、前項後段の規定にかかわらず、同条第一項中「除して計算した金額」とあるのは、「除して計算した金額（租税特別措置法の一部を改正する法律（平成元年法律第十二号）の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から平成元年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の一・七六（当該事業年度終了の時において資本の金額若しくは出資金額が一億円以下の法人又は資本若しくは出資を有しない法人（以下この項において「中小法人」という。）については、千分の十・四）に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額に百分の九十（当該事業年度における物品の輸入取引に係る対価の額の合計額の基準年度における物品の輸入取引に係る対価の額の合計額に対する割合が百分の百十以上百分の百二十未満である場合には百分の九十三とし、当該割合が百分の百二十以上百分の百三十未満である場合には百分の九十五とし、当該割合が百分の百三十以上である場合には百分の九十八とする。以下この項において同じ。）を乗じて得た金額の千分の一・六（中小法人については、千分の十）に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の二・四四（中小法人については、千分の十四・一）に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額に百分の九十を乗じて得た金額の千分の二・二（中小法人については、千分の十三）に相当する金額との合計額を加算した金額）」とする。
suppl-4011-12/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-2
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 54 of the New Act for a business year of a corporation prescribed in paragraph (1) of that Article that began before the Effective Date and ends on or after the Effective Date, notwithstanding the provisions of the second sentence of the preceding paragraph, the phrase "amount calculated by dividing" in paragraph (1) of that Article is deemed to be replaced with "amount calculated by dividing (for a business year that began before the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 12 of 1989) comes into effect and ends on or after that date, the amount obtained by adding, to the total of the amount equivalent to 1.76/1,000 (10.4/1,000 for a corporation whose amount of capital or amount of contributions is 100 million yen or less at the end of that business year, or a corporation that has no capital or contributions (referred to as a "small or medium-sized corporation" in this paragraph)) of the amount calculated by multiplying the revenue from the transactions listed in item (i) of the following paragraph by the number of months in the period from the first day of that business year to March 31, 1989 (referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the result by the number of months in that base year, and the amount equivalent to 1.6/1,000 (10/1,000 for a small or medium-sized corporation) of the amount obtained by multiplying by 90 percent (93 percent where the ratio of the total amount of consideration for import transactions of goods in that business year to the total amount of consideration for import transactions of goods in the base year is 110 percent or more and less than 120 percent, 95 percent where that ratio is 120 percent or more and less than 130 percent, and 98 percent where that ratio is 130 percent or more; the same applies hereinafter in this paragraph) the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year, the total of the amount equivalent to 2.44/1,000 (14.1/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from the transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the result by the number of months in that base year, and the amount equivalent to 2.2/1,000 (13/1,000 for a small or medium-sized corporation) of the amount obtained by multiplying by 90 percent the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year)".
machine translation, not official
**第三項** 新法第五十五条（第十項を除く。）の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧法第五十五条第一項に規定する特定株式等については、次項に定める場合を除き、なお従前の例による。この場合において、施行日から平成二年三月三十一日までの間に、新法第五十五条第一項に規定する内国法人（同項に規定する中小企業者に該当する法人を除く。）が取得する同項の表の第一号又は第二号に掲げる法人に係る同項に規定する特定株式等については、同項中「当該事業年度（同表の第一号又は第二号の上欄に掲げる法人の特定株式等については、当該内国法人が当該事業年度終了の日において第四十二条の四第三項に規定する中小企業者に該当する場合の当該事業年度に限る。）」とあるのは「当該事業年度」と、同項の表の第一号及び第二号中「百分の十五」とあるのは「百分の八」として、同条の規定を適用する。
suppl-4011-12/art-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-3
The provisions of Article 55 of the New Act (excluding paragraph (10)) apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, the provisions then in force continue to govern, except in the case specified in the following paragraph. In this case, with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the New Act pertaining to a corporation listed in item (i) or (ii) of the table in that paragraph that a domestic corporation prescribed in that paragraph (excluding a corporation that falls under the category of small and medium sized enterprise prescribed in that paragraph) acquires during the period from the Effective Date to March 31, 1990, the provisions of that Article apply with the phrase "that business year (for specified shares, etc. of a corporation listed in the left-hand column of item (i) or (ii) of that table, limited to that business year in the case where that domestic corporation falls under the category of small and medium sized enterprise prescribed in Article 42-4, paragraph (3) at the end of the business year)" in that paragraph deemed to be replaced with "that business year", and the phrase "15 percent" in items (i) and (ii) of the table in that paragraph deemed to be replaced with "8 percent".
machine translation, not official
**第四項** 法人が施行日前に旧法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新法第五十五条第四項各号に掲げる場合に該当することとなったときは、同項の規定の例による。
suppl-4011-12/art-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-4
If a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act before the Effective Date and, on or after the Effective Date, comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act, the same rules as in the provisions of that paragraph apply.
machine translation, not official
**第五項** 法人の施行日から平成二年三月三十一日までの間に開始する事業年度における新法第五十六条の四の規定の適用については、同条第一項中「特約に係るものの合計額」とあるのは「特約に係るものの合計額（当該法人が当該特定電子計算機貸付会社とその他の電子計算機の貸付けを業とする者とに対し電子計算機の販売を行つている場合には、当該その他の電子計算機の貸付けを業とする者に対する電子計算機の販売に係る収入金額で当該特約に係るものの合計額の二分の一に相当する金額を加算した金額）」と、同条第三項中「特定電子計算機貸付会社」とあるのは「特定電子計算機貸付会社又は同項に規定する電子計算機の貸付けを業とする者」と、「その求め」とあるのは「これらの者の求め」とする。
suppl-4011-12/art-11/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-5
With regard to the application of the provisions of Article 56-4 of the New Act for business years of a corporation beginning during the period from the Effective Date to March 31, 1990, the phrase "the total of those pertaining to the special agreement" in paragraph (1) of that Article is deemed to be replaced with "the total of those pertaining to the special agreement (where the corporation sells computers both to that specified computer leasing company and to other persons engaged in the business of leasing computers, the amount obtained by adding the amount equivalent to one-half of the total of the revenue from the sale of computers to those other persons engaged in the business of leasing computers that pertains to that special agreement)", the phrase "specified computer leasing company" in paragraph (3) of that Article is deemed to be replaced with "specified computer leasing company or a person engaged in the business of leasing computers prescribed in that paragraph", and the phrase "its request" is deemed to be replaced with "the request of those persons".
machine translation, not official
**第六項** 法人が平成二年四月一日前に開始した事業年度において積み立てた旧法第五十六条の四第一項に規定する電子計算機の貸付けを業とする者に販売した電子計算機に係る同項の電子計算機買戻損失準備金の金額の益金の額への算入については、なお従前の例による。
suppl-4011-12/art-11/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-11/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-6
With regard to the inclusion in gross profit of the amount of the reserve for losses on computer buybacks referred to in Article 56-4, paragraph (1) of the Former Act that a corporation set aside in business years beginning before April 1, 1990 and that pertains to computers sold to persons engaged in the business of leasing computers prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第七項** 旧法第五十七条の五第一項に規定する法人が施行日前に開始した事業年度において同項の規定により積み立てた異常危険準備金の金額の益金の額への算入については、なお従前の例による。
suppl-4011-12/art-11/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-11/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-7
With regard to the inclusion in gross profit of the amount of the reserve for abnormal risks that a corporation prescribed in Article 57-5, paragraph (1) of the Former Act set aside pursuant to the provisions of that paragraph in business years beginning before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第八項** 旧法第五十七条の五第一項に規定する法人の施行日から平成二年三月三十一日までの間に開始する事業年度において積み立てられる異常危険準備金については、同条の規定は、なおその効力を有する。この場合において、同項中「控除した金額」とあるのは、「控除した金額の百分の六十に相当する金額」とする。
suppl-4011-12/art-11/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-11/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-8
With regard to the reserve for abnormal risks set aside in business years of a corporation prescribed in Article 57-5, paragraph (1) of the Former Act beginning during the period from the Effective Date to March 31, 1990, the provisions of that Article remain in force. In this case, the phrase "amount obtained by deducting" in that paragraph is deemed to be replaced with "amount equivalent to 60 percent of the amount obtained by deducting".
machine translation, not official
### 第十二条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
caption: machine translation, not official
suppl-4011-12/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-12
**第一項** 新法第五十八条第一項の規定は、法人の施行日以後に終了する事業年度分の所得に対する法人税について適用し、法人の施行日前に終了した事業年度分の所得に対する法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度において同項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の二十二（次項第三号」とあるのは「当該事業年度開始の日から平成元年三月三十一日までの期間内の当該収入金額の百分の二十五（次項第三号に掲げる取引によるものについては、百分の十六）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の当該収入金額の百分の二十二（同号」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-4011-12/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-12/par-1
The provisions of Article 58, paragraph (1) of the New Act apply to corporation tax on income for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax on income for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that paragraph in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in that paragraph in a business year that began before the Effective Date and ends on or after the Effective Date, the phrase "22 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "25 percent of that revenue within the period from the first day of that business year to March 31, 1989 (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 22 percent of that revenue within the period from April 1 of that year to the end of the business year (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".
machine translation, not official
### 第十三条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
caption: machine translation, not official
suppl-4011-12/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-13
**第一項** 新法第六十六条の十第一項第三号の規定は、同号に掲げる特定組合又は特定商工組合等が繊維工業構造改善臨時措置法改正法の施行の日以後に取得又は製作をする同号に定める固定資産について適用し、旧法第六十六条の十第一項第三号に掲げる特定組合が同日前に取得又は製作をした同号に定める固定資産については、なお従前の例による。
suppl-4011-12/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-13/par-1
The provisions of Article 66-10, paragraph (1), item (iii) of the New Act apply to fixed assets specified in that item that a specified association or a specified commercial and industrial association, etc. listed in that item acquires or manufactures on or after the date on which the Textile Industry Structural Improvement Act Amendment Act comes into effect, and with regard to fixed assets specified in Article 66-10, paragraph (1), item (iii) of the Former Act that a specified association listed in that item acquired or manufactured before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第六十六条の十第一項第八号の規定は、同号に掲げる特定事業協同組合等が特定農産加工業経営改善臨時措置法の施行の日以後に取得又は製作をする同号に定める固定資産について適用する。
suppl-4011-12/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-13/par-2
The provisions of Article 66-10, paragraph (1), item (viii) of the New Act apply to fixed assets specified in that item that a specified business cooperative, etc. listed in that item acquires or manufactures on or after the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect.
machine translation, not official
### 第十四条（動力炉・核燃料開発事業団に対する出えん金の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of Contributions to the Power Reactor and Nuclear Fuel Development Corporation
caption: machine translation, not official
suppl-4011-12/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-14
**第一項** 新法第六十六条の十一の規定は、法人が施行日以後に支出する同条に規定する出えん金について適用し、法人が施行日前に支出した旧法第六十六条の十一に規定する出えん金については、なお従前の例による。
suppl-4011-12/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-14/par-1
The provisions of Article 66-11 of the New Act apply to contributions prescribed in that Article that a corporation pays on or after the Effective Date, and with regard to contributions prescribed in Article 66-11 of the Former Act that a corporation paid before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十五条（特定の事業者の設備廃棄により生ずる損失に係る欠損金の繰越期間の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Carryover Period of Losses Arising from Equipment Disposal by Specified Business Operators
caption: machine translation, not official
suppl-4011-12/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-15
**第一項** 新法第六十六条の十三第一項の規定は、法人が施行日以後に行う設備の処理に係る同項に規定する設備廃棄による欠損金額について適用し、法人が施行日前に行った設備の処理に係る旧法第六十六条の十三第一項に規定する設備廃棄による欠損金額については、なお従前の例による。
suppl-4011-12/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-15/par-1
The provisions of Article 66-13, paragraph (1) of the New Act apply to the amount of loss due to equipment disposal prescribed in that paragraph pertaining to the disposal of equipment that a corporation carries out on or after the Effective Date, and with regard to the amount of loss due to equipment disposal prescribed in Article 66-13, paragraph (1) of the Former Act pertaining to the disposal of equipment that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
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### 第十六条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4011-12/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-16
**第一項** 新法第七十七条の三の規定は、施行日以後に同条第一号に規定する協議、調停若しくはあっせん又は同条第二号に規定する利用権設定等促進事業により取得するこれらの規定に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の三第一号に規定する協議、調停若しくはあっせん又は同条第二号に規定する利用権設定等促進事業により取得したこれらの規定に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4011-12/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-16/par-1
The provisions of Article 77-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that is acquired on or after the Effective Date through consultation, conciliation or mediation prescribed in item (i) of that Article or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article, and with regard to registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that was acquired before the Effective Date through consultation, conciliation or mediation prescribed in Article 77-3, item (i) of the Former Act or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第七十七条の四第二項の規定は、同項に規定する農住組合の組合員が施行日以後に同項に規定する交換分合により取得する土地の所有権の移転の登記に係る登録免許税について適用し、当該組合員が施行日前に旧法第七十七条の四第二項に規定する交換分合により取得した土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4011-12/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-16/par-2
The provisions of Article 77-4, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that a member of an agricultural and residential land cooperative prescribed in that paragraph acquires on or after the Effective Date through exchange and consolidation prescribed in that paragraph, and with regard to registration and license tax on the registration of transfer of ownership of land that the member acquired before the Effective Date through exchange and consolidation prescribed in Article 77-4, paragraph (2) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第七十八条の二の規定は、同条に規定する生産森林組合又は農業生産法人が施行日以後に同条に規定する出資を受ける同条の土地の所有権の移転の登記に係る登録免許税について適用し、旧法第七十八条の二に規定する生産森林組合又は農業生産法人が施行日前に同条に規定する出資を受けた同条の土地についての所有権、地上権、永小作権又は賃借権の移転又は設定の登記に係る登録免許税については、なお従前の例による。
suppl-4011-12/art-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-16/par-3
The provisions of Article 78-2 of the New Act apply to registration and license tax on the registration of transfer of ownership of land referred to in that Article for which a production forestry cooperative or an agricultural production corporation prescribed in that Article receives the capital contribution prescribed in that Article on or after the Effective Date, and with regard to registration and license tax on the registration of the transfer or creation of ownership, superficies rights, farming rights or rights of lease concerning land referred to in Article 78-2 of the Former Act for which a production forestry cooperative or an agricultural production corporation prescribed in that Article received the capital contribution prescribed in that Article before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 新法第八十一条第二項第三号の規定は、施行日以後にされる同項に規定する承認に係る同号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧法第八十一条第二項に規定する承認に係る同項第三号に掲げる事項及び同項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4011-12/art-16/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-16/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-16/par-4
The provisions of Article 81, paragraph (2), item (iii) of the New Act apply to registration and license tax on the registration of the matters listed in that item pertaining to an approval prescribed in that paragraph that is given on or after the Effective Date, and with regard to registration and license tax on the registration of the matters listed in Article 81, paragraph (2), item (iii) of the Former Act pertaining to an approval prescribed in that paragraph that was given before the Effective Date and of the matters listed in the items of that paragraph pertaining to a certification prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第五項** 新法第八十二条の規定は、施行日以後に取得する同条に規定する土地又は家屋に関する同条各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前に取得した旧法第八十二条に規定する土地又は家屋に関する同条各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4011-12/art-16/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-16/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-16/par-5
The provisions of Article 82 of the New Act apply to registration and license tax on the registration of the matters listed in the items of that Article concerning land or buildings prescribed in that Article that are acquired on or after the Effective Date, and with regard to registration and license tax on the registration of the matters listed in the items of Article 82 of the Former Act concerning land or buildings prescribed in that Article that were acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
## 附 則 平成元年三月三一日法律第一三号
suppl-4011-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-13 · https://japanlaw.org/l/332AC0000000026/suppl-4011-13
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4011-13/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-13/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-13/art-1
**第一項** この法律は、平成元年四月一日から施行する。
suppl-4011-13/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-13/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-13/art-1/par-1
This Act comes into effect on April 1, 1989.
machine translation, not official
## 附 則 平成元年三月三一日法律第二〇号
suppl-4011-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-20 · https://japanlaw.org/l/332AC0000000026/suppl-4011-20
**第一項** この法律は、平成元年四月一日から施行する。
suppl-4011-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-20/par-1
This Act comes into effect on April 1, 1989.
machine translation, not official
## 附 則 平成元年六月二八日法律第四五号
suppl-4011-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-45 · https://japanlaw.org/l/332AC0000000026/suppl-4011-45
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4011-45/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-45/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-45/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4011-45/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-45/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-45/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
machine translation, not official
## 附 則 平成元年六月二八日法律第五六号
suppl-4011-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-56 · https://japanlaw.org/l/332AC0000000026/suppl-4011-56
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4011-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-56/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
machine translation, not official
## 附 則 平成元年六月二八日法律第六一号
suppl-4011-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-61 · https://japanlaw.org/l/332AC0000000026/suppl-4011-61
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4011-61/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-61/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-61/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4011-61/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-61/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-61/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
machine translation, not official
## 附 則 平成元年六月三〇日法律第六四号
suppl-4011-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-64 · https://japanlaw.org/l/332AC0000000026/suppl-4011-64
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4011-64/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-64/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-64/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4011-64/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-64/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-64/art-1/par-1
This Act comes into effect on the date of promulgation.
machine translation, not official
### 第三条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures upon Partial Amendment of the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-4011-64/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-64/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4011-64/art-3
**第一項** 前条の規定による改正後の租税特別措置法第四十五条の二第二項の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この条において同じ。）がこの法律の施行の日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供する同項に規定する医療用機器等について適用し、法人が同日前に取得等をした前条の規定による改正前の租税特別措置法第四十五条の二第二項に規定する医療用機器等をその事業の用に供した場合については、なお従前の例による。
suppl-4011-64/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-64/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-64/art-3/par-1
The provisions of Article 45-2, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to medical equipment, etc. prescribed in that paragraph that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this Article) makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the date on which this Act comes into effect and puts to use for its business, and with regard to cases where a corporation has put to use for its business medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article that it made an acquisition, etc. of before that date, the provisions then in force continue to govern.
machine translation, not official
## 附 則 平成元年一一月一四日法律第六八号
suppl-4011-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-68 · https://japanlaw.org/l/332AC0000000026/suppl-4011-68
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4011-68/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-68/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-68/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4011-68/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-68/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-68/art-1/par-1
This Act comes into effect on the date of promulgation.
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### 第二条（経過措置の原則） — Principles of Transitional Measures
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suppl-4011-68/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-68/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-68/art-2
**第一項** 次条に定めるものを除き、第一条の規定による改正後の所得税法（以下「新所得税法」という。）の規定及び第二条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）の規定は、平成元年分（昭和六十四年一月一日から平成元年十二月三十一日までの期間に係る年分をいう。以下同じ。）以後の所得税について適用し、昭和六十三年分以前の所得税については、なお従前の例による。
suppl-4011-68/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-68/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-68/art-2/par-1
Except as provided in the following Article, the provisions of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as "the New Income Tax Act") and the provisions of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 2 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") apply to income tax for tax year 1989 (meaning the tax year covering the period from January 1, 1989 to December 31, 1989; the same applies hereinafter) and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 1988 and prior tax years.
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## 附 則 平成元年一二月一九日法律第八二号
suppl-4011-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-82 · https://japanlaw.org/l/332AC0000000026/suppl-4011-82
### 第一条（施行期日） — Effective Date
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suppl-4011-82/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-82/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-82/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4011-82/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-82/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-82/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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## 附 則 平成元年一二月二二日法律第八五号
suppl-4011-85 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-85 · https://japanlaw.org/l/332AC0000000026/suppl-4011-85
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4011-85/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-85/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成元年一二月二七日法律第九三号
suppl-4011-93 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-93 · https://japanlaw.org/l/332AC0000000026/suppl-4011-93
### 第一条（施行期日等） — Effective Date, etc.
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suppl-4011-93/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-93/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-93/art-1
**第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4011-93/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-93/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-93/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一及び二** 略
suppl-4011-93/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-93/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-93/art-1/par-1/item-1-to-2
Omitted
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**三** 第一条中国家公務員等共済組合法附則第十四条の十を同法附則第十四条の十一とし、同法附則第十四条の九の次に一条を加える改正規定並びに同法附則第二十条第二項及び附則第二十条の二の改正規定、第二条の規定、第三条中国家公務員等共済組合法等の一部を改正する法律附則第三十四条の改正規定、同法附則第五十一条の改正規定（同条第一項の改正規定を除く。）、同法附則第六十四条に一項を加える改正規定及び同法附則第六十五条の改正規定、第四条の規定並びに附則第六条から第八条までの規定 平成二年四月一日
suppl-4011-93/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-93/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4011-93/art-1/par-1/item-3
the provisions in Article 1 that renumber Article 14-10 of the Supplementary Provisions of the National Public Officers, etc. Mutual Aid Association Act as Article 14-11 of the Supplementary Provisions of that Act and add one Article after Article 14-9 of the Supplementary Provisions of that Act, and the provisions amending Article 20, paragraph (2) and Article 20-2 of the Supplementary Provisions of that Act, the provisions of Article 2, the provisions in Article 3 amending Article 34 of the Supplementary Provisions of the Act Partially Amending the National Public Officers, etc. Mutual Aid Association Act, etc., the provisions amending Article 51 of the Supplementary Provisions of that Act (excluding the provisions amending paragraph (1) of that Article), the provisions adding one paragraph to Article 64 of the Supplementary Provisions of that Act and the provisions amending Article 65 of the Supplementary Provisions of that Act, the provisions of Article 4, and the provisions of Articles 6 through 8 of the Supplementary Provisions: April 1, 1990.
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## 附 則 平成二年三月三一日法律第一三号
suppl-4021-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13
### 第一条（施行期日） — Effective Date
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suppl-4021-13/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-1
**第一項** この法律は、平成二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4021-13/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-1/par-1
This Act comes into effect on April 1, 1990; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 第三十条の二第一項、第五十六条の三第一項及び第七十条の七第一項の改正規定並びに附則第十条、第二十条第四項及び第二十四条第一項の規定 森林の保健機能の増進に関する特別措置法（平成元年法律第七十一号）の施行の日
suppl-4021-13/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-1/par-1/item-1
the provisions amending Article 30-2, paragraph (1), Article 56-3, paragraph (1) and Article 70-7, paragraph (1), and the provisions of Article 10, Article 20, paragraph (4) and Article 24, paragraph (1) of the Supplementary Provisions: the date on which the Act on Special Measures concerning Improvement of Public Health Function of Forests (Act No. 71 of 1989) comes into effect;
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**二** 第四十四条の三第二項の改正規定、同項を同条第三項とする改正規定及び同条第一項の次に一項を加える改正規定並びに附則第十九条第三項の規定 地域産業の高度化に寄与する特定事業の集積の促進に関する法律の一部を改正する法律（平成二年法律第四十一号）の施行の日
suppl-4021-13/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-1/par-1/item-2
the provisions amending Article 44-3, paragraph (2), the provisions renumbering that paragraph as paragraph (3) of that Article and the provisions adding one paragraph after paragraph (1) of that Article, and the provisions of Article 19, paragraph (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Promotion of the Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries (Act No. 41 of 1990) comes into effect.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Income Tax
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suppl-4021-13/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成二年分以後の所得税について適用し、平成元年分（昭和六十四年一月一日から平成元年十二月三十一日までの期間に係る年分をいう。附則第二十九条第一項において同じ。）以前の所得税については、なお従前の例による。
suppl-4021-13/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-2/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for tax year 1990 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 1989 (meaning the tax year covering the period from January 1, 1989 to December 31, 1989; the same applies in Article 29, paragraph (1) of the Supplementary Provisions) and prior tax years.
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### 第三条（経済社会エネルギー基盤強化設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment for Strengthening the Economic and Social Energy Infrastructure Is Acquired
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suppl-4021-13/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-3
**第一項** 改正前の租税特別措置法（以下「旧法」という。）第十条の二第一項に規定する個人がこの法律の施行の日（以下「施行日」という。）前に取得又は製作若しくは建設をした同項に規定する経済社会エネルギー基盤強化設備を同項に規定する事業の用に供した場合における所得税については、同条の規定は、なおその効力を有する。この場合において、同条第三項中「次条から」とあるのは「租税特別措置法の一部を改正する法律（平成四年法律第十四号。以下「平成四年改正法」という。）による改正後の租税特別措置法（以下「平成四年新法」という。）第十条の三、第十条の四、第十条の五第一項、第十一条から」と、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成四年新法第十条の二第三項若しくは平成四年改正法附則第三条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第十条の二第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第九項中「租税特別措置法第十条の二第三項」とあるのは「平成二年改正法附則第三条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第十条の二第三項」とする。
suppl-4021-13/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-3/par-1
With regard to income tax in the case where an individual prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as "the Former Act") has put equipment for strengthening the economic and social energy infrastructure prescribed in that paragraph that the individual acquired, or manufactured or constructed, before the date on which this Act comes into effect (hereinafter referred to as "the Effective Date") to use for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "the following Article through" in paragraph (3) of that Article is deemed to be replaced with "Article 10-3, Article 10-4 and Article 10-5, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1992; hereinafter referred to as "the 1992 Amendment Act") (hereinafter referred to as "the 1992 New Act"), and Article 11 through", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the 1992 New Act or Article 10-2, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, those amounts", and the phrase "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (9) of that Article is deemed to be replaced with "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act".
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**第二項** 前項の規定の適用がある場合における新法第十条、第十条の二、第二十八条の三、第三十三条の六及び第三十七条の三（新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、新法第十条第四項第二号中「又は第十六条」とあるのは「若しくは第十六条又は租税特別措置法の一部を改正する法律（平成二年法律第十三号。以下「平成二年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第十条の二」と、新法第十条の二第三項中「百分の二十に相当する金額を超える」とあるのは「百分の二十に相当する金額（平成二年改正法附則第三条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第十条の二第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した金額）を超える」と、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成二年改正法附則第三条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第十条の二第三項若しくは第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十六条まで」とあるのは「第十六条まで並びに平成二年改正法附則第三条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第十条の二」とする。
suppl-4021-13/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-3/par-2
With regard to the application of the provisions of Article 10, Article 10-2, Article 28-3, Article 33-6 and Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (4), item (ii) of the New Act is deemed to be replaced with "or Article 16, or Article 10-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1990; hereinafter referred to as "the 1990 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act", the phrase "exceeding the amount equivalent to 20 percent" in Article 10-2, paragraph (3) of the New Act is deemed to be replaced with "exceeding the amount equivalent to 20 percent (where there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, the amount remaining after deducting that amount)", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, those amounts", and the phrase "through Article 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act is deemed to be replaced with "through Article 16, and Article 10-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act".
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### 第四条（電子機器利用設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment Utilizing Electronic Devices Is Acquired, etc.
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suppl-4021-13/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-4
**第一項** 新法第十条の三の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する電子機器利用設備について適用し、個人が施行日前に取得若しくは製作又は賃借をした旧法第十条の三第一項に規定する電子機器利用設備については、なお従前の例による。
suppl-4021-13/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-4/par-1
The provisions of Article 10-3 of the New Act apply to equipment utilizing electronic devices prescribed in paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the Effective Date, and with regard to equipment utilizing electronic devices prescribed in Article 10-3, paragraph (1) of the Former Act that an individual acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
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### 第五条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4021-13/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-5
**第一項** 新法第十条の四第一項の表の第五号（同号に規定する飲食店業を営む個人に係る部分に限る。）の規定は、当該個人が施行日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用する。
suppl-4021-13/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-5/par-1
The provisions of item (v) of the table in Article 10-4, paragraph (1) of the New Act (limited to the part concerning individuals engaged in the restaurant business prescribed in that item) apply to business base strengthening equipment prescribed in that paragraph that those individuals acquire or manufacture, or lease, on or after the Effective Date.
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### 第六条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Individuals
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suppl-4021-13/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6
**第一項** 新法第十一条第一項の表の第一号、第三号及び第四号の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び次項において同じ。）をするこれらの規定に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第一号、第三号及び第四号に掲げる減価償却資産については、なお従前の例による。
suppl-4021-13/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-1
The provisions of items (i), (iii) and (iv) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions that an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in this paragraph and the following paragraph) of on or after the Effective Date, and with regard to depreciable assets listed in items (i), (iii) and (iv) of the table in Article 11, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第二項** 個人が施行日前に取得等をした旧法第十二条第一項の表の第四号に掲げる減価償却資産については、なお従前の例による。
suppl-4021-13/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-2
With regard to depreciable assets listed in item (iv) of the table in Article 12, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第三項** 前項の規定の適用がある場合における新法第十条の五第一項の規定の適用については、同項中「又は第十六条」とあるのは、「若しくは第十六条又は平成二年改正法附則第六条第二項」とする。
suppl-4021-13/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-3
With regard to the application of the provisions of Article 10-5, paragraph (1) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in that paragraph is deemed to be replaced with "or Article 16, or Article 6, paragraph (2) of the Supplementary Provisions of the 1990 Amendment Act".
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**第四項** 新法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅については、なお従前の例による。
suppl-4021-13/art-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-4
The provisions of Article 14, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、個人が施行日前に取得又は建設をした旧法第十五条第一項に規定する倉庫用建物等については、なお従前の例による。
suppl-4021-13/art-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-5
The provisions of Article 15, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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### 第七条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-4021-13/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-7
**第一項** 旧法第二十条第一項に規定する個人が平成二年以前の各年において積み立てた、又は積み立てる同項の中小企業海外市場開拓準備金については、同条の規定は、なおその効力を有する。この場合において、同項中「金額の合計額」とあるのは、「金額の合計額（平成二年については、当該合計額の百分の八十に相当する金額）」とする。
suppl-4021-13/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-7/par-1
With regard to the reserve for overseas market development by small and medium sized enterprises referred to in Article 20, paragraph (1) of the Former Act that an individual prescribed in that paragraph has set aside or sets aside in each year up to and including 1990, the provisions of that Article remain in force. In this case, the phrase "the total of the amounts" in that paragraph is deemed to be replaced with "the total of the amounts (for 1990, the amount equivalent to 80 percent of that total)".
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**第二項** 旧法第二十条の六第一項に規定する国際花と緑の博覧会出展準備金を有する個人の平成三年以前の各年分の事業所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同条第四項中「個人が」とあるのは、「個人が、平成二年十二月三十一日までに」とする。
suppl-4021-13/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-7/par-2
With regard to the calculation of the amount of business income for each year up to and including 1991 of an individual who holds the reserve for exhibiting at the International Garden and Greenery Exposition prescribed in Article 20-6, paragraph (1) of the Former Act, the provisions of that Article remain in force. In this case, the phrase "an individual" in paragraph (4) of that Article is deemed to be replaced with "an individual, by December 31, 1990,".
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### 第八条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
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suppl-4021-13/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-8
**第一項** 平成二年分の所得税に係る新法第二十一条の規定の適用については、同条第一項中「当該収入金額の百分の十二（次項第三号」とあるのは「平成二年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の二十二（次項第三号に掲げる取引によるものについては、百分の十六）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の十二（同号」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-4021-13/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-8/par-1
With regard to the application of the provisions of Article 21 of the New Act to income tax for 1990, the phrase "12 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "22 percent of that revenue within the period from January 1, 1990 to March 31 of that year (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 12 percent of that revenue within the period from April 1 to December 31 of that year (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".
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### 第九条（肉用牛の売却による農業所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Agricultural Income from the Sale of Beef Cattle
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suppl-4021-13/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-9
**第一項** 新法第二十五条第一項第二号の規定は、個人が施行日以後に同号の農業協同組合又は農業協同組合連合会に委託して同号に定める肉用牛を売却した場合について適用し、個人が施行日前に旧法第二十五条第一項第二号の農業協同組合又は農業協同組合連合会に委託して同号に定める肉用牛を売却した場合については、なお従前の例による。
suppl-4021-13/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-9/par-1
The provisions of Article 25, paragraph (1), item (ii) of the New Act apply to cases where an individual sells beef cattle specified in that item on or after the Effective Date by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that item, and with regard to cases where an individual sold beef cattle specified in Article 25, paragraph (1), item (ii) of the Former Act before the Effective Date by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that item, the provisions then in force continue to govern.
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### 第十条（山林所得に係る森林計画特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Forest Plans Related to Timber Income
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suppl-4021-13/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-10
**第一項** 新法第三十条の二第一項の規定は、個人が森林の保健機能の増進に関する特別措置法の施行の日以後に行う同項に規定する山林の伐採又は譲渡について適用し、個人が同日前に行った旧法第三十条の二第一項に規定する山林の伐採又は譲渡については、なお従前の例による。
suppl-4021-13/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-10/par-1
The provisions of Article 30-2, paragraph (1) of the New Act apply to the cutting or transfer of forested land prescribed in that paragraph that an individual carries out on or after the date on which the Act on Special Measures concerning Improvement of Public Health Function of Forests comes into effect, and with regard to the cutting or transfer of forested land prescribed in Article 30-2, paragraph (1) of the Former Act that an individual carried out before that date, the provisions then in force continue to govern.
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### 第十一条（特定の事業用資産の買換えの場合の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains in the Case of Replacement of Specified Business Assets
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suppl-4021-13/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-11
**第一項** 新法第三十七条第五項の規定は、個人が施行日以後に同項の譲渡をする場合（同項の譲渡をしたものとみなされる場合を含む。）について適用し、個人が施行日前に旧法第三十七条第一項の譲渡をした場合（同項の譲渡をしたものとみなされる場合を含む。）については、なお従前の例による。
suppl-4021-13/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-11/par-1
The provisions of Article 37, paragraph (5) of the New Act apply to cases where an individual makes a transfer referred to in that paragraph on or after the Effective Date (including cases where the individual is deemed to have made a transfer referred to in that paragraph), and with regard to cases where an individual made a transfer referred to in Article 37, paragraph (1) of the Former Act before the Effective Date (including cases where the individual is deemed to have made a transfer referred to in that paragraph), the provisions then in force continue to govern.
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### 第十二条（上場株式等に係る譲渡所得等の源泉分離選択課税に関する経過措置） — Transitional Measures Concerning Elective Separate Withholding Taxation on Capital Gains, etc. from Listed Shares, etc.
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suppl-4021-13/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-12
**第一項** 新法第三十七条の十一の規定は、施行日以後に行われる同条第一項に規定する上場株式等の譲渡について適用し、施行日前に行われた旧法第三十七条の十一第一項に規定する上場株式等の譲渡については、なお従前の例による。
suppl-4021-13/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-12/par-1
The provisions of Article 37-11 of the New Act apply to transfers of listed shares, etc. prescribed in paragraph (1) of that Article that are made on or after the Effective Date, and with regard to transfers of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act that were made before the Effective Date, the provisions then in force continue to govern.
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### 第十三条（住宅の取得等をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where a Home Is Acquired, etc.
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suppl-4021-13/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-13
**第一項** 新法第四十一条及び第四十一条の二の規定は、居住者が平成二年一月一日以後に新法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。以下この条において同じ。）を同項の定めるところによりその者の居住の用に供した場合について適用し、居住者が同日前に旧法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-4021-13/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-13/par-1
The provisions of Articles 41 and 41-2 of the New Act apply to cases where a resident has, on or after January 1, 1990, used a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act, or a house on which extension or remodeling, etc. has been carried out (limited to the part pertaining to that extension or remodeling, etc.; the same applies hereinafter in this Article), as the resident's residence as provided for in that paragraph, and with regard to cases where a resident has, before that date, used a residential house or existing house prescribed in Article 41, paragraph (1) of the Former Act, or a house on which extension or remodeling, etc. has been carried out, as the resident's residence as provided for in that paragraph, the provisions then in force continue to govern.
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### 第十四条（法人税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-4021-13/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-14
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4021-13/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-14/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) beginning on or after the Effective Date, and with regard to corporation tax for business years of a corporation that began before the Effective Date, the provisions then in force continue to govern.
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### 第十五条（経済社会エネルギー基盤強化設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Strengthening the Economic and Social Energy Infrastructure Is Acquired
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suppl-4021-13/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-15
**第一項** 旧法第四十二条の五第一項に規定する法人が施行日前に取得又は製作若しくは建設をした同項に規定する経済社会エネルギー基盤強化設備等を同項に規定する事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「前条、次条第二項から第四項まで及び第六項」とあるのは「平成四年新法第四十二条の四、第四十二条の五第二項及び第三項、第四十二条の六第二項から第四項まで及び第六項」と、「並びに第六十八条の二」とあるのは「、第四十二条の八第二項並びに第六十八条の二並びに平成四年改正法附則第十九条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の五第二項及び第三項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成四年新法第四十二条の五第二項若しくは平成四年改正法附則第十九条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の五第二項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、同条第八項中「又は租税特別措置法第四十二条の五第二項」とあるのは「又は租税特別措置法の一部を改正する法律（平成二年法律第十三号。以下「平成二年改正法」という。）附則第十五条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第四十二条の五第二項」と、「並びに租税特別措置法第四十二条の五第二項」とあるのは「並びに平成二年改正法附則第十五条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第四十二条の五第二項」とする。
suppl-4021-13/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-15/par-1
With regard to corporation tax in the case where a corporation prescribed in Article 42-5, paragraph (1) of the Former Act has put equipment, etc. for strengthening the economic and social energy infrastructure prescribed in that paragraph that it acquired, or manufactured or constructed, before the Effective Date to use for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "the preceding Article, paragraphs (2) through (4) and paragraph (6) of the following Article" in paragraph (2) of that Article is deemed to be replaced with "Article 42-4, Article 42-5, paragraphs (2) and (3), and Article 42-6, paragraphs (2) through (4) and paragraph (6) of the 1992 New Act", the phrase "and Article 68-2" is deemed to be replaced with ", Article 42-8, paragraph (2) and Article 68-2, and Article 42-5, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remain in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (2) of the 1992 New Act or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, those amounts", the phrase "or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation" in paragraph (8) of that Article is deemed to be replaced with "or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1990; hereinafter referred to as "the 1990 Amendment Act"), which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act", and the phrase "and Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act".
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**第二項** 前項の規定の適用がある場合における平成四年新法第四十二条の四から第四十二条の八まで、第五十二条の二、第五十二条の三又は第六十二条の三（平成四年新法第六十三条第五項及び第六十三条の二第六項において準用する場合を含む。）の規定の適用については、平成四年新法第四十二条の四第一項中「第六十八条の二」とあるのは「第六十八条の二並びに平成二年改正法附則第十五条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第四十二条の五第三項（次条から第四十二条の八までにおいて「平成二年旧法第四十二条の五第三項」という。）」と、平成四年新法第四十二条の五第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成二年旧法第四十二条の五第三項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成二年旧法第四十二条の五第三項若しくは平成四年改正法附則第十九条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の五第二項若しくは第三項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、平成四年新法第四十二条の六第二項、第四十二条の七第二項及び第四十二条の八第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成二年旧法第四十二条の五第三項」と、平成四年新法第五十二条の二第一項中「又は第五十一条」とあるのは「若しくは第五十一条又は平成二年改正法附則第十五条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第四十二条の五第一項（以下この条及び次条において「平成二年旧法第四十二条の五第一項」という。）」と、同条第二項及び第三項並びに新法第五十二条の三第一項中「又は第五十一条」とあるのは「若しくは第五十一条又は平成二年旧法第四十二条の五第一項」と、平成四年新法第六十二条の三第十項第二号中「とする」とあるのは「とし、平成二年改正法附則第十五条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第四十二条の五の規定の適用については、同条第二項中「並びに第六十八条の二」とあるのは、「、第六十二条の三並びに第六十八条の二」とする」とする。
suppl-4021-13/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-15/par-2
With regard to the application of the provisions of Articles 42-4 through 42-8, Article 52-2, Article 52-3 or Article 62-3 (including as applied mutatis mutandis pursuant to Article 63, paragraph (5) and Article 63-2, paragraph (6) of the 1992 New Act) of the 1992 New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 68-2" in Article 42-4, paragraph (1) of the 1992 New Act is deemed to be replaced with "Article 68-2, and Article 42-5, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act (referred to as 'Article 42-5, paragraph (3) of the 1990 Former Act' in the following Article through Article 42-8)", the phrase "Article 68-2" in Article 42-5, paragraph (2) of the 1992 New Act is deemed to be replaced with "Article 68-2, and Article 42-5, paragraph (3) of the 1990 Former Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (3) of the 1990 Former Act or Article 42-5, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, those amounts", the phrase "Article 68-2" in Article 42-6, paragraph (2), Article 42-7, paragraph (2) and Article 42-8, paragraph (2) of the 1992 New Act is deemed to be replaced with "Article 68-2, and Article 42-5, paragraph (3) of the 1990 Former Act", the phrase "or Article 51" in Article 52-2, paragraph (1) of the 1992 New Act is deemed to be replaced with "or Article 51, or Article 42-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act (referred to as 'Article 42-5, paragraph (1) of the 1990 Former Act' in this Article and the following Article)", the phrase "or Article 51" in paragraphs (2) and (3) of that Article and Article 52-3, paragraph (1) of the New Act is deemed to be replaced with "or Article 51, or Article 42-5, paragraph (1) of the 1990 Former Act", and Article 62-3, paragraph (10), item (ii) of the 1992 New Act is deemed to further provide that, with regard to the application of the provisions of Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 62-3 and Article 68-2".
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### 第十六条（電子機器利用設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment Utilizing Electronic Devices Is Acquired, etc.
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suppl-4021-13/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-16
**第一項** 新法第四十二条の六（第二項に規定する法人税の額に係る部分を除く。）の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する電子機器利用設備について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧法第四十二条の六第一項に規定する電子機器利用設備については、なお従前の例による。
suppl-4021-13/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-16/par-1
The provisions of Article 42-6 of the New Act (excluding the part concerning the amount of corporation tax prescribed in paragraph (2)) apply to equipment utilizing electronic devices prescribed in paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the Effective Date, and with regard to equipment utilizing electronic devices prescribed in Article 42-6, paragraph (1) of the Former Act that a corporation acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
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### 第十七条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4021-13/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-17
**第一項** 新法第四十二条の七第一項の表の第五号（同号に規定する飲食店業を営む法人に係る部分に限る。）の規定は、当該法人が施行日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用する。
suppl-4021-13/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-17/par-1
The provisions of item (v) of the table in Article 42-7, paragraph (1) of the New Act (limited to the part concerning corporations engaged in the restaurant business prescribed in that item) apply to business base strengthening equipment prescribed in that paragraph that those corporations acquire or manufacture, or lease, on or after the Effective Date.
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### 第十八条（製品輸入額が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Amount of Product Imports Has Increased
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suppl-4021-13/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-18
**第一項** 新法第四十二条の八第二項の規定の適用を受ける場合における新法第四十二条の四第一項、第四十二条の六第二項及び第四十二条の七第二項（新法第六十三条第六項第二号（新法第六十三条の二第六項において準用する場合を含む。）の規定により読み替えて適用される場合を含む。）の規定は、法人の施行日以後に終了する事業年度のこれらの規定に規定する法人税の額の計算について適用する。
suppl-4021-13/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-18/par-1
In the case where the provisions of Article 42-8, paragraph (2) of the New Act are applied, the provisions of Article 42-4, paragraph (1), Article 42-6, paragraph (2) and Article 42-7, paragraph (2) of the New Act (including as applied with the replacement of terms pursuant to Article 63, paragraph (6), item (ii) of the New Act (including as applied mutatis mutandis pursuant to Article 63-2, paragraph (6) of the New Act)) apply to the calculation of the amount of corporation tax prescribed in those provisions for business years of a corporation ending on or after the Effective Date.
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### 第十九条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Corporations
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suppl-4021-13/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19
**第一項** 新法第四十三条第一項の表の第一号、第三号及び第四号の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をするこれらの規定に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号、第三号及び第四号に掲げる減価償却資産については、なお従前の例による。
suppl-4021-13/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-1
The provisions of items (i), (iii) and (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions that a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to depreciable assets listed in items (i), (iii) and (iv) of the table in Article 43, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第四十四条の三第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定事業用資産について適用し、法人が施行日前に取得等をした旧法第四十四条の三第一項に規定する特定事業用資産については、なお従前の例による。
suppl-4021-13/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-2
The provisions of Article 44-3, paragraph (1) of the New Act apply to specified business assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to specified business assets prescribed in Article 44-3, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第四十四条の三第二項の規定は、法人が地域産業の高度化に寄与する特定事業の集積の促進に関する法律の一部を改正する法律の施行の日以後に取得等をする同条第一項に規定する特定事業用資産について適用する。この場合において、同日前に同条第二項に規定する適用期間が開始しているときにおける同項の規定の適用については、同項中「適用期間の開始の日から二年以内」とあるのは、「地域産業の高度化に寄与する特定事業の集積の促進に関する法律の一部を改正する法律（平成二年法律第四十一号）の施行の日から二年を経過する日（その日が適用期間の開始の日から三年を経過する日後である場合には、同日）までの間」とする。
suppl-4021-13/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-3
The provisions of Article 44-3, paragraph (2) of the New Act apply to specified business assets prescribed in paragraph (1) of that Article that a corporation makes an acquisition, etc. of on or after the date on which the Act Partially Amending the Act on Promotion of the Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries comes into effect. In this case, with regard to the application of the provisions of paragraph (2) of that Article where the application period prescribed in that paragraph has begun before that date, the phrase "within two years from the first day of the application period" in that paragraph is deemed to be replaced with "during the period up to the day on which two years have elapsed from the date on which the Act Partially Amending the Act on Promotion of the Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries (Act No. 41 of 1990) comes into effect (or, where that day falls after the day on which three years have elapsed from the first day of the application period, up to the latter day)".
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**第四項** 法人が施行日前に取得等をした旧法第四十五条第一項の表の第四号に掲げる減価償却資産については、なお従前の例による。
suppl-4021-13/art-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-4
With regard to depreciable assets listed in item (iv) of the table in Article 45, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第五項** 前項の規定の適用がある場合における新法第四十二条の八第一項の規定の適用については、同項中「第五十一条」とあるのは、「第五十一条若しくは平成二年改正法附則第十九条第四項」とする。
suppl-4021-13/art-19/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-5
With regard to the application of the provisions of Article 42-8, paragraph (1) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 51" in that paragraph is deemed to be replaced with "Article 51 or Article 19, paragraph (4) of the Supplementary Provisions of the 1990 Amendment Act".
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**第六項** 新法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅については、なお従前の例による。
suppl-4021-13/art-19/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-6
The provisions of Article 47, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第七項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する倉庫用建物等については、なお従前の例による。
suppl-4021-13/art-19/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-7
The provisions of Article 48, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第八項** 新法第五十二条の三第一項及び第三項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4021-13/art-19/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-8
The provisions of Article 52-3, paragraphs (1) and (3) of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date.
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### 第二十条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-4021-13/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20
**第一項** 旧法第五十四条第一項に規定する法人が施行日前に終了した事業年度において積み立てた中小企業等海外市場開拓準備金及び施行日から平成三年三月三十一日までの間に終了する事業年度において積み立てる中小企業等海外市場開拓準備金については、同条の規定は、なおその効力を有する。この場合において、同項中「金額の合計額」とあるのは、「金額の合計額（平成二年四月一日から平成三年三月三十一日までの間に終了する事業年度については、当該合計額の百分の八十に相当する金額）」とする。
suppl-4021-13/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-1
With regard to the reserve for overseas market development by small and medium sized enterprises, etc. that a corporation prescribed in Article 54, paragraph (1) of the Former Act set aside in business years that ended before the Effective Date and the reserve for overseas market development by small and medium sized enterprises, etc. that it sets aside in business years ending during the period from the Effective Date to March 31, 1991, the provisions of that Article remain in force. In this case, the phrase "the total of the amounts" in that paragraph is deemed to be replaced with "the total of the amounts (for business years ending during the period from April 1, 1990 to March 31, 1991, the amount equivalent to 80 percent of that total)".
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**第二項** 新法第五十五条の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧法第五十五条第一項に規定する特定株式等については、なお従前の例による。
suppl-4021-13/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-2
The provisions of Article 55 of the New Act apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, the provisions then in force continue to govern.
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**第三項** 旧法第五十六条第一項に規定する法人が、施行日前に着手した同項に規定する特定工事の施行に伴って取得する同項に規定する特定発電設備に係る原子力発電工事償却準備金については、同条の規定は、なおその効力を有する。この場合において、同条第八項中「第五十六条第三項」とあるのは、「平成二年改正法附則第二十条第三項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第五十六条第三項」とする。
suppl-4021-13/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-3
With regard to the reserve for depreciation of nuclear power generation construction pertaining to specified power generation equipment prescribed in Article 56, paragraph (1) of the Former Act that a corporation prescribed in that paragraph acquires in connection with carrying out specified construction work prescribed in that paragraph that it commenced before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "Article 56, paragraph (3)" in paragraph (8) of that Article is deemed to be replaced with "Article 56, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 20, paragraph (3) of the Supplementary Provisions of the 1990 Amendment Act".
machine translation, not official
**第四項** 新法第五十六条の三第一項第一号の規定は、法人が森林の保健機能の増進に関する特別措置法の施行の日以後に行う同号に規定する伐採又は譲渡について適用し、法人が同日前に行った旧法第五十六条の三第一項第一号に規定する伐採又は譲渡については、なお従前の例による。
suppl-4021-13/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-4
The provisions of Article 56-3, paragraph (1), item (i) of the New Act apply to cutting or transfers prescribed in that item that a corporation carries out on or after the date on which the Act on Special Measures concerning Improvement of Public Health Function of Forests comes into effect, and with regard to cutting or transfers prescribed in Article 56-3, paragraph (1), item (i) of the Former Act that a corporation carried out before that date, the provisions then in force continue to govern.
machine translation, not official
**第五項** 旧法第五十六条の六第一項の国際花と緑の博覧会出展準備金を有する法人の平成三年三月三十一日を含む事業年度以前の事業年度の所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同条第四項中「法人が」とあるのは、「法人が、平成二年三月三十一日を含む事業年度終了の日までに」とする。
suppl-4021-13/art-20/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-5
With regard to the calculation of the amount of income for business years up to and including the business year that includes March 31, 1991 of a corporation that holds the reserve for exhibiting at the International Garden and Greenery Exposition referred to in Article 56-6, paragraph (1) of the Former Act, the provisions of that Article remain in force. In this case, the phrase "a corporation" in paragraph (4) of that Article is deemed to be replaced with "a corporation, by the end of the business year that includes March 31, 1990,".
machine translation, not official
**第六項** 新法第五十七条の三第一項に規定する法人で施行日以後最初に開始する事業年度（以下この項及び次項において「改正事業年度」という。）の直前の事業年度終了の日において旧法第五十七条の三第一項の使用済核燃料再処理準備金を有するものについては、新法第五十七条の三第一項第二号に規定する累積限度額は、同号の規定にかかわらず、次に掲げる金額のうちいずれか多い金額とする。
suppl-4021-13/art-20/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-6
With regard to a corporation prescribed in Article 57-3, paragraph (1) of the New Act that holds the reserve for reprocessing of spent nuclear fuel referred to in Article 57-3, paragraph (1) of the Former Act at the end of the business year immediately preceding the first business year beginning on or after the Effective Date (referred to as the "business year of the amendment" in this paragraph and the following paragraph), the cumulative limit amount prescribed in Article 57-3, paragraph (1), item (ii) of the New Act is, notwithstanding the provisions of that item, whichever is the larger of the following amounts:
machine translation, not official
**一** 改正事業年度終了の日における新法第五十七条の三第一項第一号イに掲げる金額の百分の八十五に相当する金額
suppl-4021-13/art-20/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-6/item-1
the amount equivalent to 85 percent of the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act as of the end of the business year of the amendment;
machine translation, not official
**二** 次に掲げる金額のうちいずれか少ない金額
suppl-4021-13/art-20/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-6/item-2
whichever is the smaller of the following amounts:
machine translation, not official
**イ** 改正事業年度の直前の事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに旧法第五十七条の三第二項から第四項までの規定により益金の額に算入された金額がある場合には、当該金額を控除した金額とし、改正事業年度において合併をした合併法人については、被合併法人から引き継いだ使用済核燃料再処理準備金の金額を加算した金額とする。）
suppl-4021-13/art-20/par-6/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-6/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-6/item-2/sub-1
the amount of the reserve for reprocessing of spent nuclear fuel as of the end of the business year immediately preceding the business year of the amendment (where there is an amount included in gross profit by that day pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the Former Act, the amount remaining after deducting that amount, and for a merging corporation that has carried out a merger in the business year of the amendment, the amount obtained by adding the amount of the reserve for reprocessing of spent nuclear fuel taken over from the merged corporation);
machine translation, not official
**ロ** 改正事業年度終了の日における新法第五十七条の三第一項第一号イに掲げる金額
suppl-4021-13/art-20/par-6/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-6/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-6/item-2/sub-2
the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act as of the end of the business year of the amendment.
machine translation, not official
**第七項** 前項の規定の適用を受けた法人（改正事業年度の翌事業年度の第一号に掲げる金額が新法第五十七条の三第一項第二号に規定する累積限度額を超えていた法人に限る。）の改正事業年度の翌事業年度から当該累積限度額が第一号に掲げる金額を超えることとなる最初の事業年度の直前の事業年度までの各事業年度（平成七年四月一日以後に開始する事業年度を除く。）においては、新法第五十七条の三第一項第二号に規定する累積限度額は、同号の規定にかかわらず、次に掲げる金額のうちいずれか少ない金額とする。
suppl-4021-13/art-20/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-7
For a corporation that received the application of the provisions of the preceding paragraph (limited to a corporation for which the amount listed in item (i) for the business year following the business year of the amendment exceeded the cumulative limit amount prescribed in Article 57-3, paragraph (1), item (ii) of the New Act), in each business year from the business year following the business year of the amendment to the business year immediately preceding the first business year in which that cumulative limit amount comes to exceed the amount listed in item (i) (excluding business years beginning on or after April 1, 1995), the cumulative limit amount prescribed in Article 57-3, paragraph (1), item (ii) of the New Act is, notwithstanding the provisions of that item, whichever is the smaller of the following amounts:
machine translation, not official
**一** 当該事業年度の直前の事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに新法第五十七条の三第二項から第四項までの規定により益金の額に算入された金額がある場合には、当該金額を控除した金額とし、当該事業年度において合併をした合併法人については、被合併法人から引き継いだ使用済核燃料再処理準備金の金額を加算した金額とする。）
suppl-4021-13/art-20/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-7/item-1
the amount of the reserve for reprocessing of spent nuclear fuel as of the end of the business year immediately preceding that business year (where there is an amount included in gross profit by that day pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the New Act, the amount remaining after deducting that amount, and for a merging corporation that has carried out a merger in that business year, the amount obtained by adding the amount of the reserve for reprocessing of spent nuclear fuel taken over from the merged corporation);
machine translation, not official
**二** 当該事業年度終了の日における新法第五十七条の三第一項第一号イに掲げる金額
suppl-4021-13/art-20/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-7/item-2
the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act as of the end of that business year.
machine translation, not official
**第八項** 新法第五十七条の三第一項に規定する法人が施行日以後に開始する各事業年度（平成七年四月一日以後に開始する事業年度を除く。）終了の日において有する同項に規定する使用済核燃料のうちに、特定使用済核燃料（租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号）附則第十二条第五項に規定する政令で定める事業年度終了の日において有していた当該使用済核燃料をいう。）がある場合における当該各事業年度に係る新法第五十七条の三及び前二項の規定の適用については、同条第一項第二号中「前号イに掲げる金額」とあるのは「前号イに掲げる金額（平成二年改正法附則第二十条第八項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」と、第六項第一号及び第二号ロ中「掲げる金額」とあるのは「掲げる金額（第八項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」と、前項第二号中「掲げる金額」とあるのは「掲げる金額（次項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」とする。
suppl-4021-13/art-20/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-8
If, among the spent nuclear fuel prescribed in Article 57-3, paragraph (1) of the New Act that a corporation prescribed in that paragraph holds at the end of each business year beginning on or after the Effective Date (excluding business years beginning on or after April 1, 1995), there is specified spent nuclear fuel (meaning that spent nuclear fuel held at the end of the business year specified by Cabinet Order prescribed in Article 12, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983)), with regard to the application of the provisions of Article 57-3 of the New Act and the preceding two paragraphs for each of those business years, the phrase "the amount listed in (a) of the preceding item" in paragraph (1), item (ii) of that Article is deemed to be replaced with "the amount listed in (a) of the preceding item (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in Article 20, paragraph (8) of the Supplementary Provisions of the 1990 Amendment Act)", the phrase "amount listed" in paragraph (6), item (i) and item (ii), (b) is deemed to be replaced with "amount listed (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in paragraph (8))", and the phrase "amount listed" in item (ii) of the preceding paragraph is deemed to be replaced with "amount listed (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in the following paragraph)".
machine translation, not official
### 第二十一条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
caption: machine translation, not official
suppl-4021-13/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-21
**第一項** 新法第五十八条第一項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度において同項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の十二（次項第三号」とあるのは「当該事業年度開始の日から平成二年三月三十一日までの期間内の当該収入金額の百分の二十二（次項第三号に掲げる取引によるものについては、百分の十六）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の当該収入金額の百分の十二（同号」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-4021-13/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-21/par-1
The provisions of Article 58, paragraph (1) of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that paragraph in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in that paragraph in a business year that began before the Effective Date and ends on or after the Effective Date, the phrase "12 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "22 percent of that revenue within the period from the first day of that business year to March 31, 1990 (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 12 percent of that revenue within the period from April 1 of that year to the end of the business year (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".
machine translation, not official
### 第二十二条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
caption: machine translation, not official
suppl-4021-13/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-22
**第一項** 新法第六十三条第四項（新法第六十三条の二第四項において準用する場合を含む。）、第六十五条の七第一項、第六十五条の八第一項及び第六十五条の九の規定は、法人が施行日以後に行う新法第六十五条の七第一項の表の上欄に掲げる資産の譲渡に係る法人税について適用し、法人が施行日前に行った旧法第六十五条の七第一項の表の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4021-13/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-22/par-1
The provisions of Article 63, paragraph (4) (including as applied mutatis mutandis pursuant to Article 63-2, paragraph (4) of the New Act), Article 65-7, paragraph (1), Article 65-8, paragraph (1) and Article 65-9 of the New Act apply to corporation tax pertaining to transfers of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the New Act that a corporation makes on or after the Effective Date, and with regard to corporation tax pertaining to transfers of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the Former Act that a corporation made before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第六十四条、第六十五条、第六十五条の三、第六十五条の四及び第六十五条の十一の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4021-13/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-22/par-2
The provisions of Article 64, Article 65, Article 65-3, Article 65-4 and Article 65-11 of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第二十三条（農業生産法人の肉用牛の売却に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Sale of Beef Cattle by Agricultural Production Corporations
caption: machine translation, not official
suppl-4021-13/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-23
**第一項** 新法第六十七条の三第一項第二号の規定は、法人が施行日以後に同号の農業協同組合又は農業協同組合連合会に委託して同号に定める肉用牛を売却した場合について適用し、法人が施行日前に旧法第六十七条の三第一項第二号の農業協同組合又は農業協同組合連合会に委託して同号に定める肉用牛を売却した場合については、なお従前の例による。
suppl-4021-13/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-23/par-1
The provisions of Article 67-3, paragraph (1), item (ii) of the New Act apply to cases where a corporation sells beef cattle specified in that item on or after the Effective Date by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that item, and with regard to cases where a corporation sold beef cattle specified in Article 67-3, paragraph (1), item (ii) of the Former Act before the Effective Date by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that item, the provisions then in force continue to govern.
machine translation, not official
### 第二十四条（相続税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax
caption: machine translation, not official
suppl-4021-13/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-24
**第一項** 新法第七十条の七第一項の規定は、森林の保健機能の増進に関する特別措置法の施行の日以後に相続又は遺贈（贈与者の死亡により効力の生ずる贈与を含む。以下この項において同じ。）により取得した同項に規定する立木に係る相続税について適用し、同日前に相続又は遺贈により取得した旧法第七十条の七第一項に規定する立木に係る相続税については、なお従前の例による。
suppl-4021-13/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-24/par-1
The provisions of Article 70-7, paragraph (1) of the New Act apply to inheritance tax on standing timber prescribed in that paragraph acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after the date on which the Act on Special Measures concerning Improvement of Public Health Function of Forests comes into effect, and with regard to inheritance tax on standing timber prescribed in Article 70-7, paragraph (1) of the Former Act acquired by inheritance or bequest before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第七十条の七第三項の規定は、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち施行日以後の期間に対応するものについて適用し、当該相続税額に係る利子税のうち施行日前の期間に対応するもの及び施行日前に当該納期限が到来した相続税額に係る利子税については、なお従前の例による。
suppl-4021-13/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-24/par-2
The provisions of Article 70-7, paragraph (3) of the New Act apply to the portion of interest tax on the amount of inheritance tax for which the due date for payment of an installment payment under deferred payment arrives on or after the Effective Date that corresponds to the period on or after the Effective Date, and with regard to the portion of interest tax on that amount of inheritance tax that corresponds to the period before the Effective Date, and interest tax on the amount of inheritance tax for which that due date for payment arrived before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第二十五条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4021-13/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25
**第一項** 新法第七十六条第一項の規定は、施行日以後に国から同項に規定する売渡し又は譲与を受ける土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に国から旧法第七十六条第一項に規定する売渡し又は譲与を受けた土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4021-13/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25/par-1
The provisions of Article 76, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that is sold or transferred free of charge by the State as prescribed in that paragraph on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land that was sold or transferred free of charge by the State as prescribed in Article 76, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第七十七条の二第一項（所有権の移転の登記に係る部分に限る。）の規定は、同項に規定する法人が施行日以後に買入れをする同項に規定する農地、採草放牧地又は開発して農地とすることが適当な土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の二第一項に規定する法人が買入れをした同項に規定する農地、採草放牧地又は開発して農地とすることが適当な土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4021-13/art-25/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25/par-2
The provisions of Article 77-2, paragraph (1) of the New Act (limited to the part concerning the registration of transfer of ownership) apply to registration and license tax on the registration of transfer of ownership of farmland, pasture land or land suitable for development into farmland prescribed in that paragraph that a corporation prescribed in that paragraph purchases on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of farmland, pasture land or land suitable for development into farmland prescribed in Article 77-2, paragraph (1) of the Former Act that a corporation prescribed in that paragraph purchased before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第七十七条の二第二項の規定は、同項に規定する森林整備法人が施行日以後に同項に規定する分収育林契約に係る土地につき地上権の設定を受ける場合の当該地上権の設定の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の二第二項に規定する森林整備法人が同項に規定する分収育林契約に係る土地につき地上権の設定を受けた場合の当該地上権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-4021-13/art-25/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25/par-3
The provisions of Article 77-2, paragraph (2) of the New Act apply to registration and license tax on the registration of the creation of a superficies right in the case where a forest development corporation prescribed in that paragraph has a superficies right created for it on or after the Effective Date over land pertaining to a shared-profit forest cultivation contract prescribed in that paragraph, and with regard to registration and license tax on the registration of the creation of a superficies right in the case where a forest development corporation prescribed in Article 77-2, paragraph (2) of the Former Act had a superficies right created for it before the Effective Date over land pertaining to a shared-profit forest cultivation contract prescribed in that paragraph, the provisions then in force continue to govern.
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**第四項** 新法第七十七条の四第一項の規定は、施行日以後に行われる同項に規定する交換分合により取得する同項に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に行われた旧法第七十七条の四第一項に規定する交換分合により取得した同項に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4021-13/art-25/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25/par-4
The provisions of Article 77-4, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph carried out on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in Article 77-4, paragraph (1) of the Former Act carried out before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新法第八十一条第一項第三号の規定は、施行日以後にされる同項に規定する勧告若しくは指示又は認定若しくは承認に係る同号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧法第八十一条第一項に規定する勧告若しくは指示又は認定若しくは承認に係る同項第三号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4021-13/art-25/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25/par-5
The provisions of Article 81, paragraph (1), item (iii) of the New Act apply to registration and license tax on the registration of the matters listed in that item pertaining to a recommendation or instruction, or a certification or approval, prescribed in that paragraph that is given on or after the Effective Date, and with regard to registration and license tax on the registration of the matters listed in Article 81, paragraph (1), item (iii) of the Former Act pertaining to a recommendation or instruction, or a certification or approval, prescribed in that paragraph that was given before the Effective Date, the provisions then in force continue to govern.
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**第六項** 新法第八十三条第一項の規定は、施行日以後に同項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第八十三条第一項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業の用に供する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4021-13/art-25/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25/par-6
The provisions of Article 83, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in that paragraph that are carried out with a loan of funds prescribed in that paragraph received on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land to be used for specified private urban development projects prescribed in Article 83, paragraph (1) of the Former Act that are carried out with a loan of funds prescribed in that paragraph received before the Effective Date, the provisions then in force continue to govern.
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### 第二十六条（有価証券取引税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Securities Transaction Tax
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suppl-4021-13/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-26
**第一項** 新法第九十三条の規定は、施行日以後に同条第一項に規定する証券会社以外の者が同項に規定する発行法人に対し行う同項に規定する単位未満株式の譲渡に係る有価証券取引税について適用する。
suppl-4021-13/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-26/par-1
The provisions of Article 93 of the New Act apply to securities transaction tax on transfers of shares constituting less than one unit prescribed in paragraph (1) of that Article that a person other than a securities company prescribed in that paragraph makes to the issuing corporation prescribed in that paragraph on or after the Effective Date.
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### 第二十九条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures upon Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4021-13/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-29
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律（次項において「改正後の昭和六十三年改正法」という。）附則第四条第一項及び第五条第四項の規定は、平成二年分以後の所得税について適用し、平成元年分以前の所得税については、なお従前の例による。
suppl-4021-13/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-29/par-1
The provisions of Article 4, paragraph (1) and Article 5, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1988 Amendment Act as Amended" in the following paragraph) apply to income tax for tax year 1990 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 1989 and prior tax years.
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**第二項** 改正後の昭和六十三年改正法附則第十一条及び第十二条第五項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4021-13/art-29/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-29/par-2
The provisions of Article 11 and Article 12, paragraph (5) of the Supplementary Provisions of the 1988 Amendment Act as Amended apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.
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### 第三十一条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures upon Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4021-13/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-31
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律附則第十条第三項及び第十一条第六項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4021-13/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-31/par-1
The provisions of Article 10, paragraph (3) and Article 11, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.
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## 附 則 平成二年三月三一日法律第一五号
suppl-4021-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-15 · https://japanlaw.org/l/332AC0000000026/suppl-4021-15
**第一項** この法律は、平成二年四月一日から施行する。
suppl-4021-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-15/par-1
This Act comes into effect on April 1, 1990.
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## 附 則 平成二年六月一九日法律第三三号
suppl-4021-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-33 · https://japanlaw.org/l/332AC0000000026/suppl-4021-33
### 第一条（施行期日） — Effective Date
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suppl-4021-33/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-33/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-33/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4021-33/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-33/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-33/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成二年六月二二日法律第三六号
suppl-4021-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-36 · https://japanlaw.org/l/332AC0000000026/suppl-4021-36
**第一項** この法律は、平成二年十月一日から施行する。
suppl-4021-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-36/par-1
This Act comes into effect as of October 1, 1990.
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## 附 則 平成二年六月二七日法律第五〇号
suppl-4021-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-50 · https://japanlaw.org/l/332AC0000000026/suppl-4021-50
### 第一条（施行期日） — Effective Date
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suppl-4021-50/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-50/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-50/art-1
**第一項** この法律は、平成三年四月一日から施行する。
suppl-4021-50/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-50/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-50/art-1/par-1
This Act comes into effect on April 1, 1991.
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## 附 則 平成二年六月二七日法律第五二号
suppl-4021-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-52 · https://japanlaw.org/l/332AC0000000026/suppl-4021-52
### 第一条（施行期日） — Effective Date
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suppl-4021-52/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-52/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-52/art-1
**第一項** この法律は、平成二年十月一日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4021-52/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-52/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-52/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from October 1, 1990.
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## 附 則 平成二年六月二九日法律第六一号
suppl-4021-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-61 · https://japanlaw.org/l/332AC0000000026/suppl-4021-61
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4021-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-61/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成二年六月二九日法律第六二号
suppl-4021-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-62 · https://japanlaw.org/l/332AC0000000026/suppl-4021-62
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4021-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-62/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成三年三月三〇日法律第一二号
suppl-4031-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-12 · https://japanlaw.org/l/332AC0000000026/suppl-4031-12
### 第一条（施行期日） — Effective Date
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suppl-4031-12/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-12/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-12/art-1
**第一項** この法律は、平成三年四月一日から施行する。
suppl-4031-12/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-12/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-12/art-1/par-1
This Act comes into effect on April 1, 1991.
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## 附 則 平成三年三月三〇日法律第一六号
suppl-4031-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16
### 第一条（施行期日） — Effective Date
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suppl-4031-16/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1
**第一項** この法律は、平成三年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4031-16/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1
This Act comes into effect on April 1, 1991; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:
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**一** 目次の改正規定（「第九条の二」を「第九条の三」に改める部分、「第二十条の五」を「第二十条の四」に改める部分、「第三十一条の五」を「第三十一条の四」に改める部分、「第八十四条」を「第八十四条の二」に改める部分及び「第九十三条」を「第九十三条・第九十四条」に改める部分を除く。）、第三十一条第一項の改正規定（「以下この条及び次条」を「第三十一条の三」に改める部分を除く。）、第三十一条の四第一項の改正規定（「第三十一条の二、」を削る部分を除く。）、第三十七条第一項の改正規定（同項の表の第四号の改正規定を除く。）、同条第三項及び第四項の改正規定、第三十七条の二第二項第一号の改正規定、第三十七条の三第二項を同条第三項とし、同条第一項の次に一項を加える改正規定、第三十七条の四の改正規定、第三十七条の五第二項の改正規定、同条第四項の改正規定、同条第五項第二号の改正規定、第四十一条の四から第四十一条の六までの改正規定、「第六節 その他の特例」を削り、第四十一条の六の前に節名を付する改正規定、第六十三条の改正規定、第三章第五節の三中同条の前に一条を加える改正規定、第六十三条の二の改正規定、第六十五条の七第一項の改正規定（「平成三年三月三十一日（次の表の第十七号の上欄に掲げる船舶にあつては、平成八年三月三十一日）」を「平成八年三月三十一日」に改める部分及び「同表の各号」を「次の表の各号」に改める部分並びに同項の表の第四号及び第十二号の改正規定を除く。）、同条第三項の改正規定、同条第十項第二号の改正規定、第六十五条の八第一項の改正規定（「平成三年三月三十一日（前条第一項の表の第十七号の上欄に掲げる船舶にあつては、平成八年三月三十一日）」を「平成八年三月三十一日」に改める部分及び「で同表」を「で前条第一項の表」に改める部分を除く。）、同条第三項の改正規定、同条第七項に後段を加える改正規定、第六十六条から第六十六条の三までの改正規定、第六十六条の前に節名を付する改正規定並びに第七十条の四から第七十条の六までの改正規定並びに附則第七条第一項、第七項、第十六項から第十九項まで及び第二十一項、第十四条、第十五条第七項から第十一項まで並びに第十九条第一項から第十四項までの規定 平成四年一月一日
suppl-4031-16/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1/item-1
the provisions amending the table of contents (excluding the part replacing "Article 9-2" with "Article 9-3", the part replacing "Article 20-5" with "Article 20-4", the part replacing "Article 31-5" with "Article 31-4", the part replacing "Article 84" with "Article 84-2", and the part replacing "Article 93" with "Articles 93 and 94"), the provisions amending Article 31, paragraph (1) (excluding the part replacing "hereinafter in this Article and the following Article" with "Article 31-3"), the provisions amending Article 31-4, paragraph (1) (excluding the part deleting "Article 31-2,"), the provisions amending Article 37, paragraph (1) (excluding the provisions amending item (iv) of the table in that paragraph), the provisions amending paragraphs (3) and (4) of that Article, the provisions amending Article 37-2, paragraph (2), item (i), the provisions renumbering Article 37-3, paragraph (2) as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, the provisions amending Article 37-4, the provisions amending Article 37-5, paragraph (2), the provisions amending paragraph (4) of that Article, the provisions amending paragraph (5), item (ii) of that Article, the provisions amending Articles 41-4 through 41-6, the provisions deleting "Section 6 Other Special Provisions" and adding a section title before Article 41-6, the provisions amending Article 63, the provisions adding one Article before that Article in Chapter III, Section 5-3, the provisions amending Article 63-2, the provisions amending Article 65-7, paragraph (1) (excluding the part replacing "March 31, 1991 (March 31, 1996 for vessels listed in the left-hand column of item (xvii) of the following table)" with "March 31, 1996" and the part replacing "the respective items of that table" with "the respective items of the following table", and the provisions amending items (iv) and (xii) of the table in that paragraph), the provisions amending paragraph (3) of that Article, the provisions amending paragraph (10), item (ii) of that Article, the provisions amending Article 65-8, paragraph (1) (excluding the part replacing "March 31, 1991 (March 31, 1996 for vessels listed in the left-hand column of item (xvii) of the table in paragraph (1) of the preceding Article)" with "March 31, 1996" and the part replacing "in that table" with "in the table in paragraph (1) of the preceding Article"), the provisions amending paragraph (3) of that Article, the provisions adding a second sentence to paragraph (7) of that Article, the provisions amending Articles 66 through 66-3, the provisions adding a section title before Article 66, and the provisions amending Articles 70-4 through 70-6, and the provisions of Article 7, paragraphs (1), (7), (16) through (19) and (21), Article 14, Article 15, paragraphs (7) through (11), and Article 19, paragraphs (1) through (14) of the Supplementary Provisions: January 1, 1992;
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**二** 目次の改正規定（「第九十三条」を「第九十三条・第九十四条」に改める部分に限る。）、第五章に一条を加える改正規定（第八十四条の二第二項に係る部分に限る。）及び第六章第五節に一条を加える改正規定 新幹線鉄道に係る鉄道施設の譲渡等に関する法律（平成三年法律第四十五号）の施行の日
suppl-4031-16/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1/item-2
the provisions amending the table of contents (limited to the part replacing "Article 93" with "Articles 93 and 94"), the provisions adding one Article to Chapter V (limited to the part concerning Article 84-2, paragraph (2)), and the provisions adding one Article to Chapter VI, Section 5: the date on which the Act on Transfer, etc. of Railway Facilities for Shinkansen (Act No. 45 of 1991) comes into effect;
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**三** 第十条の四第一項の表に一号を加える改正規定及び第四十二条の七第一項の表に一号を加える改正規定並びに附則第三条第二項及び第十一条第二項の規定 中小企業における労働力の確保のための雇用管理の改善の促進に関する法律（平成三年法律第五十七号）の施行の日
suppl-4031-16/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1/item-3
the provisions adding one item to the table in Article 10-4, paragraph (1), and the provisions adding one item to the table in Article 42-7, paragraph (1), and the provisions of Article 3, paragraph (2) and Article 11, paragraph (2) of the Supplementary Provisions: the date on which the Act on the Promotion of Improvement in Employment Management for Securing a Labor Force in Small and Medium-sized Enterprises (Act No. 57 of 1991) comes into effect;
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**四** 第十一条第一項の表の第六号を削る改正規定、第十一条の四の次に二条を加える改正規定（第十一条の六に係る部分に限る。）、第三十四条の二第二項第六号の次に一号を加える改正規定（同項第七号イに係る部分に限る。）、第四十三条第一項の表の第七号を削る改正規定、第四十四条の六の次に二条を加える改正規定（第四十四条の八第一項の表の第一号から第四号までに係る部分に限る。）及び第六十五条の四第一項第六号の次に一号を加える改正規定（同項第七号イに係る部分に限る。）並びに附則第四条第二項及び第四項、第七条第十項、第十二条第二項及び第六項並びに第十五条第三項の規定 中小小売商業振興法の一部を改正する法律（平成三年法律第八十四号。以下「中小小売商業振興法改正法」という。）の施行の日
suppl-4031-16/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1/item-4
the provisions deleting item (vi) of the table in Article 11, paragraph (1), the provisions adding two Articles after Article 11-4 (limited to the part concerning Article 11-6), the provisions adding one item after Article 34-2, paragraph (2), item (vi) (limited to the part concerning item (vii)(a) of that paragraph), the provisions deleting item (vii) of the table in Article 43, paragraph (1), the provisions adding two Articles after Article 44-6 (limited to the part concerning items (i) through (iv) of the table in Article 44-8, paragraph (1)), and the provisions adding one item after Article 65-4, paragraph (1), item (vi) (limited to the part concerning item (vii)(a) of that paragraph), and the provisions of Article 4, paragraphs (2) and (4), Article 7, paragraph (10), Article 12, paragraphs (2) and (6), and Article 15, paragraph (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Small and Medium-sized Retail Business Promotion Act (Act No. 84 of 1991; hereinafter referred to as the "Small and Medium-sized Retail Business Promotion Act Amendment Act") comes into effect;
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**五** 第三十条の二の改正規定（「平成三年」を「平成五年」に改める部分を除く。）、第五十条第一項の改正規定（「平成三年三月三十一日」を「平成五年三月三十一日」に改める部分を除く。）、第五十六条の三第一項第二号の改正規定、第六十二条の二第三項第二号ハの改正規定及び第七十条の七第一項の改正規定（「十分の四」を「十分の三」に改める部分を除く。）並びに附則第六条、第十二条第十五項、第十三条第二項及び第十九条第十六項の規定 森林法等の一部を改正する法律（平成三年法律第三十八号。以下「森林法改正法」という。）の施行の日
suppl-4031-16/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1/item-5
the provisions amending Article 30-2 (excluding the part replacing "1991" with "1993"), the provisions amending Article 50, paragraph (1) (excluding the part replacing "March 31, 1991" with "March 31, 1993"), the provisions amending Article 56-3, paragraph (1), item (ii), the provisions amending Article 62-2, paragraph (3), item (ii)(c), and the provisions amending Article 70-7, paragraph (1) (excluding the part replacing "four-tenths" with "three-tenths"), and the provisions of Article 6, Article 12, paragraph (15), Article 13, paragraph (2) and Article 19, paragraph (16) of the Supplementary Provisions: the date on which the Act Partially Amending the Forest Act, etc. (Act No. 38 of 1991; hereinafter referred to as the "Forest Act Amendment Act") comes into effect;
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**六** 第三十四条の二第二項第六号の次に一号を加える改正規定（同項第七号ロに係る部分に限る。）、第四十四条の六の次に二条を加える改正規定（第四十四条の八第一項の表の第五号に係る部分に限る。）及び第六十五条の四第一項第六号の次に一号を加える改正規定（同項第七号ロに係る部分に限る。）並びに附則第七条第十一項、第十二条第七項及び第十五条第四項の規定 特定商業集積の整備の促進に関する特別措置法（平成三年法律第八十二号）の施行の日
suppl-4031-16/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1/item-6
the provisions adding one item after Article 34-2, paragraph (2), item (vi) (limited to the part concerning item (vii)(b) of that paragraph), the provisions adding two Articles after Article 44-6 (limited to the part concerning item (v) of the table in Article 44-8, paragraph (1)), and the provisions adding one item after Article 65-4, paragraph (1), item (vi) (limited to the part concerning item (vii)(b) of that paragraph), and the provisions of Article 7, paragraph (11), Article 12, paragraph (7) and Article 15, paragraph (4) of the Supplementary Provisions: the date on which the Act on Special Measures Concerning the Promotion of the Development of Specified Commercial Agglomerations (Act No. 82 of 1991) comes into effect;
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**七** 第三十四条の二第二項第六号の次に一号を加える改正規定（同項第七号ハに係る部分に限る。）、第四十四条の六の次に二条を加える改正規定（第四十四条の八第一項の表の第六号及び第七号に係る部分に限る。）及び第六十五条の四第一項第六号の次に一号を加える改正規定（同項第七号ハに係る部分に限る。）並びに附則第七条第十二項、第十二条第八項及び第十五条第五項の規定 食品流通構造改善促進法（平成三年法律第五十九号）の施行の日
suppl-4031-16/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1/item-7
the provisions adding one item after Article 34-2, paragraph (2), item (vi) (limited to the part concerning item (vii)(c) of that paragraph), the provisions adding two Articles after Article 44-6 (limited to the part concerning items (vi) and (vii) of the table in Article 44-8, paragraph (1)), and the provisions adding one item after Article 65-4, paragraph (1), item (vi) (limited to the part concerning item (vii)(c) of that paragraph), and the provisions of Article 7, paragraph (12), Article 12, paragraph (8) and Article 15, paragraph (5) of the Supplementary Provisions: the date on which the Act on the Promotion of Structural Improvement in Food Distribution (Act No. 59 of 1991) comes into effect.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
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suppl-4031-16/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成三年分以後の所得税について適用し、平成二年分以前の所得税については、なお従前の例による。
suppl-4031-16/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1991 and subsequent years, and with regard to income tax for 1990 and earlier years, the provisions then in force continue to govern.
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### 第三条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
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suppl-4031-16/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-3
**第一項** 個人がこの法律の施行の日（以下「施行日」という。）前に取得若しくは製作又は賃借をした改正前の租税特別措置法（以下「旧法」という。）第十条の四第一項第三号の中欄に掲げる同項の事業基盤強化設備については、なお従前の例による。
suppl-4031-16/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-3/par-1
With regard to business base strengthening equipment under paragraph (1) of Article 10-4 of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that is listed in the middle column of item (iii) of that paragraph and that an individual acquired, manufactured or leased before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern.
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**第二項** 新法第十条の四第一項の表の第五号の規定は、個人が中小企業における労働力の確保のための雇用管理の改善の促進に関する法律の施行の日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用する。
suppl-4031-16/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-3/par-2
The provisions of item (v) of the table in Article 10-4, paragraph (1) of the New Act apply to business base strengthening equipment prescribed in that paragraph that an individual acquires, manufactures or leases on or after the date on which the Act on the Promotion of Improvement in Employment Management for Securing a Labor Force in Small and Medium-sized Enterprises comes into effect.
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### 第四条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4031-16/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-4
**第一項** 新法第十一条第一項の表の第一号及び第四号の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をするこれらの規定に掲げる同項に規定する特定設備等について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第一号及び第四号に掲げる同項の特定設備等については、なお従前の例による。
suppl-4031-16/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-4/par-1
The provisions of items (i) and (iv) of the table in Article 11, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph and listed in those provisions for which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. under that paragraph listed in items (i) and (iv) of the table in Article 11, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
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**第二項** 個人が中小小売商業振興法改正法の施行の日前に取得等をした旧法第十一条第一項の表の第六号に掲げる同項の特定設備等については、なお従前の例による。
suppl-4031-16/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-4/par-2
With regard to specified equipment, etc. under that paragraph listed in item (vi) of the table in Article 11, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before the date on which the Small and Medium-sized Retail Business Promotion Act Amendment Act comes into effect, the provisions then in force continue to govern.
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**第三項** 新法第十一条の二第一項の表の第一号の規定は、個人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、個人が施行日前に取得等をした旧法第十一条の二第一項の表の第一号の中欄に掲げる同項の地震防災対策用資産については、なお従前の例による。
suppl-4031-16/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-4/par-3
The provisions of item (i) of the table in Article 11-2, paragraph (1) of the New Act apply to earthquake disaster prevention assets prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets under that paragraph listed in the middle column of item (i) of the table in Article 11-2, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
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**第四項** 新法第十一条の六の規定は、個人が中小小売商業振興法改正法の施行の日以後に取得等をする同条第一項に規定する商業施設等について適用する。
suppl-4031-16/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-4/par-4
The provisions of Article 11-6 of the New Act apply to commercial facilities, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. on or after the date on which the Small and Medium-sized Retail Business Promotion Act Amendment Act comes into effect.
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**第五項** 個人が平成三年十二月五日前に取得等をした旧法第十二条第一項の表の第七号に掲げる同項の工業用機械等については、同条の規定は、なおその効力を有する。
suppl-4031-16/art-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-4/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-4/par-5
With regard to industrial machinery, etc. under that paragraph listed in item (vii) of the table in Article 12, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before December 5, 1991, the provisions of that Article remain in force.
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**第六項** 前項の規定の適用がある場合における新法第十条から第十条の五まで、第十二条から第十四条まで、第十六条、第二十八条の三、第三十三条の六及び第三十七条の三（新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、新法第十条第四項第二号中「又は第十六条」とあるのは「、第十六条又は租税特別措置法の一部を改正する法律（平成三年法律第十六号。以下「平成三年改正法」という。）附則第四条第五項の規定によりなおその効力を有するものとされる平成三年改正法による改正前の租税特別措置法第十二条第一項の表の第七号（以下「旧法第十二条第一項の表の第七号」という。）」と、新法第十条の二第一項及び第三項、第十条の三第一項及び第三項、第十条の四第一項及び第三項並びに第十条の五第一項中「又は第十六条」とあるのは「、第十六条又は旧法第十二条第一項の表の第七号」と、新法第十二条第一項中「前条まで」とあるのは「前条まで若しくは旧法第十二条第一項の表の第七号」と、新法第十二条の二第一項中「前条まで」とあるのは「前条まで又は旧法第十二条第一項の表の第七号」と、同条第二項中「前条まで」とあるのは「前条まで若しくは旧法第十二条第一項の表の第七号」と、新法第十三条第一項中「又は第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで又は旧法第十二条第一項の表の第七号」と、新法第十三条の二第一項中「又は次条から第十六条まで」とあるのは「、次条から第十六条まで又は旧法第十二条第一項の表の第七号」と、新法第十四条第二項中「第十七条」とあるのは「第十七条若しくは旧法第十二条第一項の表の第七号」と、新法第十六条第一項中「第十二条の二まで」とあるのは「第十二条の二まで又は旧法第十二条第一項の表の第七号」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第三項中「並びに第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで並びに旧法第十二条第一項の表の第七号」とする。
suppl-4031-16/art-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-4/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-4/par-6
With regard to the application of the provisions of Articles 10 through 10-5, Articles 12 through 14, Article 16, Article 28-3, Article 33-6 and Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (4), item (ii) of the New Act is deemed to be replaced with ", Article 16 or item (vii) of the table in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991; hereinafter referred to as the "1991 Amendment Act"), which remains in force pursuant to the provisions of Article 4, paragraph (5) of the Supplementary Provisions of the 1991 Amendment Act (hereinafter referred to as "item (vii) of the table in Article 12, paragraph (1) of the Former Act")", the phrase "or Article 16" in Article 10-2, paragraphs (1) and (3), Article 10-3, paragraphs (1) and (3), Article 10-4, paragraphs (1) and (3), and Article 10-5, paragraph (1) of the New Act with ", Article 16 or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "through the preceding Article" in Article 12, paragraph (1) of the New Act with "through the preceding Article or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "through the preceding Article" in Article 12-2, paragraph (1) of the New Act with "through the preceding Article or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "through the preceding Article" in paragraph (2) of that Article with "through the preceding Article or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the New Act with ", Articles 14 through 16 or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the New Act with ", the following Article through Article 16 or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "Article 17" in Article 14, paragraph (2) of the New Act with "Article 17 or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "through Article 12-2" in Article 16, paragraph (1) of the New Act with "through Article 12-2 or item (vii) of the table in Article 12, paragraph (1) of the Former Act", and the phrase "and Articles 14 through 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (3) of the New Act with ", Articles 14 through 16 and item (vii) of the table in Article 12, paragraph (1) of the Former Act".
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**第七項** 新法第十二条の二第二項の規定は、個人が施行日以後に取得等をする同項に規定する医療用機器等について適用し、個人が施行日前に取得等をした旧法第十二条の二第二項に規定する医療用機器等については、なお従前の例による。
suppl-4031-16/art-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-4/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-4/par-7
The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
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**第八項** 個人が平成二年九月三十日以前に取得又は製作をした旧法第十二条の三第一項に規定する特定事務用機器については、なお従前の例による。
suppl-4031-16/art-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-4/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-4/par-8
With regard to specified office equipment prescribed in Article 12-3, paragraph (1) of the Former Act that an individual acquired or manufactured on or before September 30, 1990, the provisions then in force continue to govern.
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**第九項** 新法第十三条の二第一項の規定は、施行日以後に同項各号に規定する中小企業構造改善計画、構造改善事業計画若しくは構造改善円滑化計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号の商工組合等、特定組合若しくは特定商工組合等又は漁業協同組合等の構成員の有する当該各号に定める減価償却資産について適用し、施行日前に旧法第十三条の二第一項各号に規定する中小企業構造改善計画、構造改善事業計画若しくは構造改善円滑化計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受けた当該各号の商工組合等、特定組合若しくは特定商工組合等又は漁業協同組合等の構成員の有する当該各号に定める減価償却資産については、なお従前の例による。
suppl-4031-16/art-4/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-4/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-4/par-9
The provisions of Article 13-2, paragraph (1) of the New Act apply to depreciable assets specified in the respective items of that paragraph that are held by members of a commercial and industrial association, etc., a specified association or a specified commercial and industrial association, etc., or a fishery cooperative, etc. referred to in those respective items that receives, on or after the Effective Date, the approval or certification referred to in those respective items for a small and medium sized enterprise structural improvement plan, a structural improvement project plan or a structural improvement facilitation plan, or a small and medium sized fishery structural improvement plan prescribed in those respective items, and the provisions then in force continue to govern depreciable assets specified in the respective items of Article 13-2, paragraph (1) of the Former Act that are held by members of a commercial and industrial association, etc., a specified association or a specified commercial and industrial association, etc., or a fishery cooperative, etc. referred to in those respective items that received, before the Effective Date, the approval or certification referred to in those respective items for a small and medium sized enterprise structural improvement plan, a structural improvement project plan or a structural improvement facilitation plan, or a small and medium sized fishery structural improvement plan prescribed in those respective items.
machine translation, not official
**第十項** 新法第十四条第二項の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、個人が施行日前に取得又は新築をした旧法第十四条第二項に規定する特定再開発建築物等については、なお従前の例による。
suppl-4031-16/art-4/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-4/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-4/par-10
The provisions of Article 14, paragraph (2) of the New Act apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date.
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### 第五条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-4031-16/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-5
**第一項** 旧法第二十条の五第一項の規定により積み立てられた採石災害防止準備金の金額は、新法第二十条の四の規定の適用については、同条第一項の表の第一号の中欄に規定する岩石採取場に係る特定災害防止準備金の金額とみなす。
suppl-4031-16/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-5/par-1
With regard to the application of the provisions of Article 20-4 of the New Act, the amount of the reserve for quarrying disaster prevention set aside pursuant to the provisions of Article 20-5, paragraph (1) of the Former Act is deemed to be the amount of the reserve for specified disaster prevention pertaining to a rock extraction site prescribed in the middle column of item (i) of the table in paragraph (1) of that Article.
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### 第六条（山林所得に係る森林計画特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Forest Plans for Timber Income
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suppl-4031-16/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-6
**第一項** 新法第三十条の二の規定は、森林法改正法の施行の日以後に行う同条第一項に規定する山林の伐採又は譲渡について適用する。
suppl-4031-16/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-6/par-1
The provisions of Article 30-2 of the New Act apply to the cutting or transfer of forested land prescribed in paragraph (1) of that Article that is carried out on or after the date on which the Forest Act Amendment Act comes into effect.
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### 第七条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4031-16/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7
**第一項** 新法第三十一条第一項の規定は、個人が平成四年一月一日以後に行う同項に規定する土地等又は建物等の譲渡について適用し、個人が同日前に行った旧法第三十一条第一項に規定する土地等又は建物等の譲渡については、なお従前の例による。
suppl-4031-16/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-1
The provisions of Article 31, paragraph (1) of the New Act apply to transfers of land, etc. or buildings, etc. prescribed in that paragraph that an individual makes on or after January 1, 1992, and the provisions then in force continue to govern transfers of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act that an individual made before that date.
machine translation, not official
**第二項** 新法第三十一条の二の規定は、個人が平成三年一月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について適用し、個人が同日前に行った旧法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡については、なお従前の例による。この場合において、平成三年十二月三十一日までに行うこれらの譲渡に係る新法第三十一条の二の規定の適用については、同条第一項中「係る前条の規定の適用については、同条第一項中「百分の三十」とあるのは、「百分の十五」」とあるのは、「ついては、前条第一項の規定により当該譲渡に係る同項の課税長期譲渡所得金額に対し課する所得税の額は、同項各号の規定にかかわらず、当該譲渡に係る当該課税長期譲渡所得金額の百分の十五に相当する額」とする。
suppl-4031-16/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-2
The provisions of Article 31-2 of the New Act apply to a transfer that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual makes on or after January 1, 1991, and the provisions then in force continue to govern a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual made before that date. In this case, with regard to the application of the provisions of Article 31-2 of the New Act to those transfers made on or before December 31, 1991, the phrase "pertaining thereto, with regard to the application of the provisions of the preceding Article, '30 percent' in paragraph (1) of that Article is deemed to be replaced with '15 percent'" in paragraph (1) of that Article is deemed to be replaced with ", the amount of income tax imposed on the taxable long-term capital gains under paragraph (1) of the preceding Article pertaining to that transfer pursuant to the provisions of that paragraph is, notwithstanding the provisions of the items of that paragraph, the amount equivalent to 15 percent of those taxable long-term capital gains pertaining to that transfer".
machine translation, not official
**第三項** 平成三年一月一日から同年三月三十一日までの間に行う新法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について、旧法第三十四条の二第二項第三号又は第四号に掲げる場合に該当することにより同条第一項の規定の適用を受けるときは、これらの譲渡については、当該優良住宅地等のための譲渡又は確定優良住宅地等予定地のための譲渡に該当しないものとみなす。
suppl-4031-16/art-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-3
With regard to a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the New Act or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that is made during the period from January 1, 1991 to March 31, 1991, if the provisions of paragraph (1) of Article 34-2 of the Former Act are applied to it because it falls under the case listed in paragraph (2), item (iii) or (iv) of that Article, those transfers are deemed not to fall under that transfer for a superior residential area, etc. or transfer for a determined site for constructing a superior residential area, etc.
machine translation, not official
**第四項** 個人が平成五年三月三十一日までに行う旧法第三十一条の三第一項に規定する特定市街化区域農地等の譲渡については、同条の規定は、なおその効力を有する。
suppl-4031-16/art-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-4
With regard to transfers of specified farmland, etc. in an urbanization promotion area prescribed in Article 31-3, paragraph (1) of the Former Act that an individual makes on or before March 31, 1993, the provisions of that Article remain in force.
machine translation, not official
**第五項** 前項の場合において、施行日から平成三年十二月三十一日までの間に行う同項の特定市街化区域農地等の譲渡については、同項の規定によりなおその効力を有するものとされる旧法第三十一条の三第一項（以下この項において「旧法第三十一条の三第一項」という。）中「第三十一条第三項」とあるのは「租税特別措置法の一部を改正する法律（平成三年法律第十六号。以下「平成三年改正法」という。）による改正前の租税特別措置法（以下「平成三年旧法」という。）第三十一条第三項」と、「前条又は次条」とあるのは「平成三年旧法第三十一条の二又は第三十一条の四」と、「第三十一条の」とあるのは「平成三年旧法第三十一条の」とし、平成四年一月一日から平成五年三月三十一日までの間に行う当該特定市街化区域農地等の譲渡については、旧法第三十一条の三第一項中「第三十一条第三項」とあるのは「平成三年改正法による改正後の租税特別措置法（以下「平成三年新法」という。）第三十一条第三項」と、「前条又は次条」とあるのは「租税特別措置法の一部を改正する法律（平成四年法律第十四号）による改正後の租税特別措置法第三十一条の二又は平成三年新法第三十一条の三」と、「第三十一条の」とあるのは「平成三年新法第三十一条の」と、「同条第一項第二号中「百分の二十五」とあるのは、「百分の二十二・五」とあるのは「同条第一項中「百分の三十」とあるのは、「百分の二十七・五」と、前項の規定によりなおその効力を有するものとされる旧法第三十一条の三第二項第一号中「地方税法」とあるのは「地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）第二条による改正前の地方税法」とする。
suppl-4031-16/art-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-5
In the case referred to in the preceding paragraph, with regard to transfers of specified farmland, etc. in an urbanization promotion area under that paragraph made during the period from the Effective Date to December 31, 1991, the phrase "Article 31, paragraph (3)" in Article 31-3, paragraph (1) of the Former Act, which remains in force pursuant to the provisions of that paragraph (hereinafter referred to as "Article 31-3, paragraph (1) of the Former Act" in this paragraph), is deemed to be replaced with "Article 31, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991; hereinafter referred to as the "1991 Amendment Act") (hereinafter referred to as the "1991 Former Act")", the phrase "the preceding Article or the following Article" with "Article 31-2 or Article 31-4 of the 1991 Former Act", and the phrase "Article 31-" with "Article 31- of the 1991 Former Act", and, with regard to those transfers of specified farmland, etc. in an urbanization promotion area made during the period from January 1, 1992 to March 31, 1993, the phrase "Article 31, paragraph (3)" in Article 31-3, paragraph (1) of the Former Act is deemed to be replaced with "Article 31, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the 1991 Amendment Act (hereinafter referred to as the "1991 New Act")", the phrase "the preceding Article or the following Article" with "Article 31-2 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1992) or Article 31-3 of the 1991 New Act", the phrase "Article 31-" with "Article 31- of the 1991 New Act", and the phrase "the phrase '25 percent' in paragraph (1), item (ii) of that Article is deemed to be replaced with '22.5 percent'" with "the phrase '30 percent' in paragraph (1) of that Article is deemed to be replaced with '27.5 percent'", and the phrase "Local Tax Act" in Article 31-3, paragraph (2), item (i) of the Former Act, which remains in force pursuant to the provisions of the preceding paragraph, is deemed to be replaced with "Local Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Local Tax Act and the Act on Grants to Municipalities Where State-Owned Assets, etc. Are Located (Act No. 7 of 1991)".
machine translation, not official
**第六項** 前二項の規定の適用がある場合における新法第三十一条から第三十一条の三まで及び第三十三条の規定の適用については、新法第三十一条第五項第一号中「特例）又は」とあるのは「特例）、」と、「）の規定」とあるのは「）又は平成三年改正法附則第七条第四項の規定によりなおその効力を有するものとされる平成三年改正法による改正前の租税特別措置法第三十一条の三（以下この節において「旧法第三十一条の三」という。）の規定」と、新法第三十一条の二第一項中「次条」とあるのは「次条又は旧法第三十一条の三」と、新法第三十一条の三第一項中「若しくは第三十七条の七」とあるのは「、第三十七条の七若しくは旧法第三十一条の三」と、新法第三十三条第一項中「又は第三十一条の三」とあるのは「、第三十一条の三又は旧法第三十一条の三」とする。
suppl-4031-16/art-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-6
With regard to the application of the provisions of Articles 31 through 31-3 and Article 33 of the New Act in the case where the provisions of the preceding two paragraphs apply, the phrase "Special Provisions) or" in Article 31, paragraph (5), item (i) of the New Act is deemed to be replaced with "Special Provisions),", the phrase ") the provisions" with ") or Article 31-3 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1991 Amendment Act, which remains in force pursuant to the provisions of Article 7, paragraph (4) of the Supplementary Provisions of the 1991 Amendment Act (hereinafter referred to as "Article 31-3 of the Former Act" in this Section) the provisions", the phrase "the following Article" in Article 31-2, paragraph (1) of the New Act with "the following Article or Article 31-3 of the Former Act", the phrase "or Article 37-7" in Article 31-3, paragraph (1) of the New Act with ", Article 37-7 or Article 31-3 of the Former Act", and the phrase "or Article 31-3" in Article 33, paragraph (1) of the New Act with ", Article 31-3 or Article 31-3 of the Former Act".
machine translation, not official
**第七項** 新法第三十一条の三第一項の規定は、個人が平成四年一月一日以後に行う同項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡について適用し、個人が同日前に行った旧法第三十一条の四第一項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡については、なお従前の例による。
suppl-4031-16/art-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-7
The provisions of Article 31-3, paragraph (1) of the New Act apply to transfers of land, etc. or buildings, etc. prescribed in that paragraph that fall under residential property prescribed in that paragraph and that an individual makes on or after January 1, 1992, and the provisions then in force continue to govern transfers of land, etc. or buildings, etc. prescribed in Article 31-4, paragraph (1) of the Former Act that fall under residential property prescribed in that paragraph and that an individual made before that date.
machine translation, not official
**第八項** 新法第三十三条の四第一項及び第二項の規定は、個人が平成三年一月一日以後に行う同条第一項に規定する収用交換等による譲渡について適用する。
suppl-4031-16/art-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-8
The provisions of Article 33-4, paragraphs (1) and (2) of the New Act apply to transfers by expropriation or exchange, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1991.
machine translation, not official
**第九項** 新法第三十四条の二第二項（同項第七号を除く。）の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4031-16/art-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-9
The provisions of Article 34-2, paragraph (2) (excluding item (vii) of that paragraph) of the New Act apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act that an individual made before the Effective Date.
machine translation, not official
**第十項** 新法第三十四条の二第二項第七号イの規定は、個人が中小小売商業振興法改正法の施行の日以後に行う同条第一項に規定する土地等の譲渡について適用する。
suppl-4031-16/art-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-10
The provisions of Article 34-2, paragraph (2), item (vii)(a) of the New Act apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the date on which the Small and Medium-sized Retail Business Promotion Act Amendment Act comes into effect.
machine translation, not official
**第十一項** 新法第三十四条の二第二項第七号ロの規定は、個人が特定商業集積の整備の促進に関する特別措置法の施行の日以後に行う同条第一項に規定する土地等の譲渡について適用する。
suppl-4031-16/art-7/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-11
The provisions of Article 34-2, paragraph (2), item (vii)(b) of the New Act apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the date on which the Act on Special Measures Concerning the Promotion of the Development of Specified Commercial Agglomerations comes into effect.
machine translation, not official
**第十二項** 新法第三十四条の二第二項第七号ハの規定は、個人が食品流通構造改善促進法の施行の日以後に行う同条第一項に規定する土地等の譲渡について適用する。
suppl-4031-16/art-7/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-12
The provisions of Article 34-2, paragraph (2), item (vii)(c) of the New Act apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the date on which the Act on the Promotion of Structural Improvement in Food Distribution comes into effect.
machine translation, not official
**第十三項** 新法第三十四条の三第一項の規定は、個人が平成三年一月一日以後に行う同項に規定する土地等の譲渡について適用する。
suppl-4031-16/art-7/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-13
The provisions of Article 34-3, paragraph (1) of the New Act apply to transfers of land, etc. prescribed in that paragraph that an individual makes on or after January 1, 1991.
machine translation, not official
**第十四項** 新法第三十六条の規定は、個人が平成三年一月一日以後に行う同条第一項に規定する資産の譲渡について適用し、個人が同日前に行った旧法第三十六条第一項に規定する資産の譲渡については、なお従前の例による。
suppl-4031-16/art-7/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-14
The provisions of Article 36 of the New Act apply to transfers of assets prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1991, and the provisions then in force continue to govern transfers of assets prescribed in Article 36, paragraph (1) of the Former Act that an individual made before that date.
machine translation, not official
**第十五項** 新法第三十七条第一項の表の第四号の規定は、個人が施行日以後に行う同号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧法第三十七条第一項の表の第四号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4031-16/art-7/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-15
The provisions of item (iv) of the table in Article 37, paragraph (1) of the New Act apply to transfers of assets listed in the left-hand column of that item that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of item (iv) of the table in Article 37, paragraph (1) of the Former Act that an individual made before the Effective Date.
machine translation, not official
**第十六項** 新法第三十七条（同条第一項の表の第四号を除く。）、第三十七条の二第二項及び第三十七条の三第二項の規定は、個人が平成四年一月一日以後に行う新法第三十七条第一項の表（同表の第四号を除く。）の上欄に掲げる資産の譲渡について適用し、個人が同日前に行った旧法第三十七条第一項の表（同表の第四号を除く。）の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4031-16/art-7/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-16
The provisions of Article 37 (excluding item (iv) of the table in paragraph (1) of that Article), Article 37-2, paragraph (2) and Article 37-3, paragraph (2) of the New Act apply to transfers of assets listed in the left-hand column of the table in Article 37, paragraph (1) of the New Act (excluding item (iv) of that table) that an individual makes on or after January 1, 1992, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of the table in Article 37, paragraph (1) of the Former Act (excluding item (iv) of that table) that an individual made before that date.
machine translation, not official
**第十七項** 個人が平成四年一月一日以後に旧法第三十七条第一項の表の第十四号の上欄に掲げる資産（以下この項において「特定長期所有土地等」という。）に該当するものの譲渡をし、かつ、当該個人が同号の下欄に掲げる資産（以下この項において「減価償却資産」という。）の取得（建設及び製作を含む。以下この項において同じ。）をした場合において、当該譲渡が次の各号に掲げる譲渡に該当し、かつ、当該取得が当該各号に定める取得に該当するときは、当該譲渡については、旧法第三十七条から第三十七条の四まで（旧法第三十七条第一項の表の第十四号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4031-16/art-7/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-17
In the case where an individual, on or after January 1, 1992, makes a transfer of assets falling under the assets listed in the left-hand column of item (xiv) of the table in Article 37, paragraph (1) of the Former Act (hereinafter referred to as "specified long-held land, etc." in this paragraph) and that individual acquires (including constructing and manufacturing; hereinafter the same applies in this paragraph) assets listed in the right-hand column of that item (hereinafter referred to as "depreciable assets" in this paragraph), if that transfer falls under a transfer listed in any of the following items and that acquisition falls under the acquisition specified in the respective item, the provisions of Articles 37 through 37-4 of the Former Act (limited to the part pertaining to item (xiv) of the table in Article 37, paragraph (1) of the Former Act) remain in force with regard to that transfer:
machine translation, not official
**一** 平成四年一月一日以後に行う特定長期所有土地等に該当するものの譲渡 同日前に行った当該減価償却資産の取得（当該取得をしたこと及び当該減価償却資産につきこの項の規定によりなおその効力を有するものとされる旧法第三十七条の規定の適用を受ける旨を政令で定めるところにより納税地の所轄税務署長に届出をした場合における当該取得に限る。）
suppl-4031-16/art-7/par-17/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-17/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-17/item-1
a transfer of assets falling under specified long-held land, etc. made on or after January 1, 1992: an acquisition of those depreciable assets made before that date (limited to an acquisition in the case where the individual has, pursuant to the provisions of Cabinet Order, notified the district director having jurisdiction over the place for tax payment of the fact that the individual has made that acquisition and that the individual is to receive the application of the provisions of Article 37 of the Former Act, which remains in force pursuant to the provisions of this paragraph, with respect to those depreciable assets);
machine translation, not official
**二** 平成四年一月一日から平成五年十二月三十一日までの期間（以下この項において「特例期間」という。）内に行う特定長期所有土地等に該当するものの譲渡で、平成四年一月一日前に、当該譲渡に係る契約を締結し、かつ、当該譲渡に係る対価の額のうちその百分の二十に相当する金額以上の額の支払を受けたもの（当該譲渡をすることにつき政令で定めるところにより納税地の所轄税務署長に届出をした場合における当該譲渡に限る。） 特例期間内に行う当該減価償却資産の取得
suppl-4031-16/art-7/par-17/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-17/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-17/item-2
a transfer of assets falling under specified long-held land, etc. made within the period from January 1, 1992 to December 31, 1993 (hereinafter referred to as the "special period" in this paragraph), for which, before January 1, 1992, the contract for that transfer was concluded and a payment of an amount equivalent to 20 percent or more of the amount of consideration for that transfer was received (limited to that transfer in the case where the individual has, pursuant to the provisions of Cabinet Order, notified the district director having jurisdiction over the place for tax payment of making that transfer): an acquisition of those depreciable assets made within the special period;
machine translation, not official
**三** 特例期間内に行う特定長期所有土地等に該当するものの譲渡 特例期間内に行う当該減価償却資産の取得で、平成四年一月一日前に、当該取得に係る契約を締結し、かつ、当該取得に係る対価の額のうちその百分の二十に相当する金額以上の額の支払を行い、又は当該減価償却資産の建設若しくは製作を開始したもの（当該取得をすることにつき政令で定めるところにより納税地の所轄税務署長に届出をした場合における当該取得に限る。）
suppl-4031-16/art-7/par-17/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-17/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-17/item-3
a transfer of assets falling under specified long-held land, etc. made within the special period: an acquisition of those depreciable assets made within the special period for which, before January 1, 1992, the contract for that acquisition was concluded and a payment of an amount equivalent to 20 percent or more of the amount of consideration for that acquisition was made, or the construction or manufacture of those depreciable assets was commenced (limited to that acquisition in the case where the individual has, pursuant to the provisions of Cabinet Order, notified the district director having jurisdiction over the place for tax payment of making that acquisition).
machine translation, not official
**第十八項** 前項の場合において、同項の規定によりなおその効力を有するものとされる次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとするほか、同項の規定の適用に関し必要な事項は、政令で定める。
旧法第三十七条第一項 平成三年十二月三十一日 平成三年十二月三十一日（次の表の第十四号の上欄に掲げる資産にあつては、当該資産の譲渡の日）
同表の各号 同表の第十四号
ものの譲渡 ものの譲渡（租税特別措置法の一部を改正する法律（平成三年法律第十六号。以下「平成三年改正法」という。）附則第七条第十七項各号に掲げるものに該当する譲渡に限る。）
当該各号の下欄に掲げる資産の取得 同表の第十四号の下欄に掲げる資産の取得（平成三年改正法附則第七条第十七項各号に掲げる譲渡に応じ当該各号に定める取得に限る。）
を当該各号 を同表の第十四号
第三十一条 平成三年改正法による改正後の租税特別措置法第三十一条
旧法第三十七条第三項 平成三年十二月三十一日 平成三年十二月三十一日（第一項の表の第十四号の上欄に掲げる資産にあつては、当該資産の譲渡の日）
同表の各号 同表の第十四号
の譲渡 の譲渡（平成三年改正法附則第七条第十七項各号に掲げる譲渡に該当するものに限る。）
当該各号の下欄に掲げる資産の取得 同表の第十四号の下欄に掲げる資産の取得（平成三年改正法附則第七条第十七項各号に掲げる譲渡に応じ当該各号に定める取得に限る。）
を当該各号 を同表の第十四号
旧法第三十七条第四項 平成三年十二月三十一日 平成三年十二月三十一日（第一項の表の第十四号の上欄に掲げる資産にあつては、当該資産の譲渡の日）
同表の各号 同表の第十四号
の譲渡 の譲渡（平成三年改正法附則第七条第十七項第二号又は第三号に掲げる譲渡に該当するものに限る。）
（前項に規定する政令で定めるやむを得ない事情があるため、当該翌年中に当該各号の下欄に掲げる資産の取得をすることが困難である場合において、政令で定めるところにより税務署長の承認を受けたときは、当該資産の取得をすることができるものとして、当該翌年の十二月三十一日後二年以内において当該税務署長が認定した日までの期間内。次条第二項第二号において同じ。）に当該各号の下欄に掲げる資産の取得 に同表の第十四号の下欄に掲げる資産の取得（平成三年改正法附則第七条第十七項第二号又は第三号に掲げる譲渡に応じこれらの規定に定める取得に限る。）
を当該各号 を同表の第十四号
旧法第三十七条第六項 第三十一条第一項 平成三年改正法による改正後の租税特別措置法第三十一条第一項
旧法第三十七条の二第一項 表の各号 表の第十四号
旧法第三十七条の三第三項 並びに第十四条から第十六条まで 、第十四条から第十六条まで並びに租税特別措置法の一部を改正する法律（平成五年法律第十号）による改正後の租税特別措置法第十条第四項、第十二条の三及び第十三条の三
旧法第三十七条の四 平成三年十二月三十一日 平成三年十二月三十一日（第三十七条第一項の表の第十四号の上欄に掲げる資産にあつては、当該資産の譲渡の日）
同表の各号 同表の第十四号
当該各号 同号
した場合（当該 した場合（当該交換による譲渡が平成三年改正法附則第七条第十七項第二号又は第三号に掲げる譲渡に該当し、かつ、当該交換による取得が当該譲渡に応じこれらの規定に定める取得に該当する場合に限るものとし、当該
含む。）又は交換譲渡資産と交換取得資産以外の資産との交換をし、かつ、交換差金を取得した場合（以下この条において「他資産との交換の場合」という。） 含む。）
当該交換譲渡資産（他資産との交換の場合にあつては、交換差金に対応するものとして政令で定める部分に限る。） 当該交換譲渡資産
suppl-4031-16/art-7/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-18
In the case referred to in the preceding paragraph, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of that table, which remain in force pursuant to the provisions of that paragraph, are deemed to be replaced with the terms listed in the right-hand column of that table, and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
Article 37, paragraph (1) of the Former Act December 31, 1991 December 31, 1991 (for assets listed in the left-hand column of item (xiv) of the following table, the date of the transfer of those assets)
the respective items of that table item (xiv) of that table
transfer of those assets transfer of those assets (limited to a transfer falling under those listed in the items of Article 7, paragraph (17) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991; hereinafter referred to as the "1991 Amendment Act"))
acquisition of assets listed in the right-hand column of the respective items acquisition of assets listed in the right-hand column of item (xiv) of that table (limited to the acquisition specified in the respective items of Article 7, paragraph (17) of the Supplementary Provisions of the 1991 Amendment Act in accordance with the transfer listed in those items)
the respective items item (xiv) of that table
Article 31 Article 31 of the Act on Special Measures Concerning Taxation as amended by the 1991 Amendment Act
Article 37, paragraph (3) of the Former Act December 31, 1991 December 31, 1991 (for assets listed in the left-hand column of item (xiv) of the table in paragraph (1), the date of the transfer of those assets)
the respective items of that table item (xiv) of that table
transfer transfer (limited to one falling under a transfer listed in the items of Article 7, paragraph (17) of the Supplementary Provisions of the 1991 Amendment Act)
acquisition of assets listed in the right-hand column of the respective items acquisition of assets listed in the right-hand column of item (xiv) of that table (limited to the acquisition specified in the respective items of Article 7, paragraph (17) of the Supplementary Provisions of the 1991 Amendment Act in accordance with the transfer listed in those items)
the respective items item (xiv) of that table
Article 37, paragraph (4) of the Former Act December 31, 1991 December 31, 1991 (for assets listed in the left-hand column of item (xiv) of the table in paragraph (1), the date of the transfer of those assets)
the respective items of that table item (xiv) of that table
transfer transfer (limited to one falling under a transfer listed in Article 7, paragraph (17), item (ii) or (iii) of the Supplementary Provisions of the 1991 Amendment Act)
(or, if it is difficult to acquire the assets listed in the right-hand column of the respective items during that following year due to unavoidable circumstances specified by Cabinet Order referred to in the preceding paragraph and the approval of the district director has been obtained pursuant to the provisions of Cabinet Order, within the period up to the date recognized by that district director, within two years after December 31 of that following year, as the date by which those assets can be acquired; the same applies in paragraph (2), item (ii) of the following Article) acquisition of assets listed in the right-hand column of the respective items acquisition of assets listed in the right-hand column of item (xiv) of that table (limited to the acquisition specified in Article 7, paragraph (17), item (ii) or (iii) of the Supplementary Provisions of the 1991 Amendment Act in accordance with the transfer listed in those provisions)
the respective items item (xiv) of that table
Article 37, paragraph (6) of the Former Act Article 31, paragraph (1) Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the 1991 Amendment Act
Article 37-2, paragraph (1) of the Former Act the respective items of the table item (xiv) of the table
Article 37-3, paragraph (3) of the Former Act and Articles 14 through 16 , Articles 14 through 16 and Article 10, paragraph (4), Article 12-3 and Article 13-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993)
Article 37-4 of the Former Act December 31, 1991 December 31, 1991 (for assets listed in the left-hand column of item (xiv) of the table in Article 37, paragraph (1), the date of the transfer of those assets)
the respective items of that table item (xiv) of that table
the respective items that item
in the case (that in the case (limited to the case where the transfer by that exchange falls under a transfer listed in Article 7, paragraph (17), item (ii) or (iii) of the Supplementary Provisions of the 1991 Amendment Act and the acquisition by that exchange falls under the acquisition specified in those provisions in accordance with that transfer, and that
including) or in the case where the individual has exchanged an asset transferred by exchange for an asset other than an asset acquired by exchange and has acquired an exchange balancing payment (hereinafter referred to as the "case of an exchange for other assets" in this Article) including)
that asset transferred by exchange (in the case of an exchange for other assets, limited to the portion specified by Cabinet Order as corresponding to the exchange balancing payment) that asset transferred by exchange
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**第十九項** 前二項の規定の適用がある場合における新法第三十一条の三、第三十四条から第三十四条の三まで、第三十五条、第三十六条の二、第三十七条の五及び第三十七条の六の規定の適用については、新法第三十一条の三第一項中「若しくは第三十七条の七」とあるのは「、第三十七条の七若しくは平成三年改正法附則第七条第十七項の規定によりなおその効力を有するものとされる平成三年改正法による改正前の租税特別措置法第三十七条若しくは第三十七条の四（以下「旧法第三十七条若しくは第三十七条の四」という。）」と、新法第三十四条第一項、第三十四条の二第一項及び第三十四条の三第一項中「又は第三十七条の七」とあるのは「、第三十七条の七又は旧法第三十七条若しくは第三十七条の四」と、新法第三十五条第一項中「若しくは第三十七条の七」とあるのは「、第三十七条の七若しくは旧法第三十七条若しくは第三十七条の四」と、新法第三十六条の二第一項中「又は第三十七条の七」とあるのは「、第三十七条の七又は旧法第三十七条若しくは第三十七条の四」と、新法第三十七条の五第一項中「若しくは第三十七条」とあるのは「、第三十七条若しくは平成三年改正法附則第七条第十七項の規定によりなおその効力を有するものとされる平成三年改正法による改正前の租税特別措置法第三十七条」と、新法第三十七条の六第一項第一号及び第二号中「又は第三十七条の四」とあるのは「、第三十七条の四又は旧法第三十七条若しくは第三十七条の四」と、同項第三号中「又は前条」とあるのは「、前条又は旧法第三十七条若しくは第三十七条の四」とする。
suppl-4031-16/art-7/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-19
With regard to the application of the provisions of Article 31-3, Articles 34 through 34-3, Article 35, Article 36-2, Article 37-5 and Article 37-6 of the New Act in the case where the provisions of the preceding two paragraphs apply, the phrase "or Article 37-7" in Article 31-3, paragraph (1) of the New Act is deemed to be replaced with ", Article 37-7, or Article 37 or Article 37-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1991 Amendment Act, which remain in force pursuant to the provisions of Article 7, paragraph (17) of the Supplementary Provisions of the 1991 Amendment Act (hereinafter referred to as "Article 37 or Article 37-4 of the Former Act")", the phrase "or Article 37-7" in Article 34, paragraph (1), Article 34-2, paragraph (1) and Article 34-3, paragraph (1) of the New Act with ", Article 37-7, or Article 37 or Article 37-4 of the Former Act", the phrase "or Article 37-7" in Article 35, paragraph (1) of the New Act with ", Article 37-7, or Article 37 or Article 37-4 of the Former Act", the phrase "or Article 37-7" in Article 36-2, paragraph (1) of the New Act with ", Article 37-7, or Article 37 or Article 37-4 of the Former Act", the phrase "or Article 37" in Article 37-5, paragraph (1) of the New Act with ", Article 37, or Article 37 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1991 Amendment Act, which remains in force pursuant to the provisions of Article 7, paragraph (17) of the Supplementary Provisions of the 1991 Amendment Act", the phrase "or Article 37-4" in Article 37-6, paragraph (1), items (i) and (ii) of the New Act with ", Article 37-4, or Article 37 or Article 37-4 of the Former Act", and the phrase "or the preceding Article" in item (iii) of that paragraph with ", the preceding Article, or Article 37 or Article 37-4 of the Former Act".
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**第二十項** 新法第三十七条の五第一項の規定は、個人が施行日以後に行う同項に規定する資産の譲渡について適用し、個人が施行日前に行った旧法第三十七条の五第一項に規定する資産の譲渡については、なお従前の例による。
suppl-4031-16/art-7/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-20
The provisions of Article 37-5, paragraph (1) of the New Act apply to transfers of assets prescribed in that paragraph that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in Article 37-5, paragraph (1) of the Former Act that an individual made before the Effective Date.
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**第二十一項** 新法第三十七条の五第五項第二号の規定は、個人が平成四年一月一日以後に行う同条第一項に規定する資産の譲渡について適用し、個人が同日前に行った旧法第三十七条の五第一項に規定する資産の譲渡については、なお従前の例による。
suppl-4031-16/art-7/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-7/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-21
The provisions of Article 37-5, paragraph (5), item (ii) of the New Act apply to transfers of assets prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1992, and the provisions then in force continue to govern transfers of assets prescribed in Article 37-5, paragraph (1) of the Former Act that an individual made before that date.
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### 第八条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
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suppl-4031-16/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-8
**第一項** 新法第四十条の四第五項の規定は、同項に規定する外国関係会社の施行日以後に終了する事業年度終了の日以後二月を経過した日の属する年分の所得税について適用し、当該外国関係会社の施行日前に終了した事業年度終了の日以後二月を経過した日の属する年分の所得税については、なお従前の例による。
suppl-4031-16/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-8/par-1
The provisions of Article 40-4, paragraph (5) of the New Act apply to income tax for the year that includes the day on which two months have elapsed from the end of the business year of a foreign affiliated company prescribed in that paragraph that ends on or after the Effective Date, and with regard to income tax for the year that includes the day on which two months have elapsed from the end of the business year of that foreign affiliated company that ended before the Effective Date, the provisions then in force continue to govern.
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### 第九条（住宅の取得等をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where a Dwelling Has Been Acquired, etc.
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suppl-4031-16/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-9
**第一項** 新法第四十一条及び第四十一条の二の規定は、居住者が施行日以後に新法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。以下この条において同じ。）を同項の定めるところによりその者の居住の用に供した場合について適用し、居住者が施行日前に旧法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-4031-16/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-9/par-1
The provisions of Articles 41 and 41-2 of the New Act apply in the case where a resident has, on or after the Effective Date, used a house for residential use or an existing house prescribed in Article 41, paragraph (1) of the New Act, or a house on which extension or renovation, etc. has been carried out (limited to the portion pertaining to that extension or renovation, etc.; hereinafter the same applies in this Article), for the resident's own residence as prescribed in that paragraph, and the provisions then in force continue to govern the case where a resident has, before the Effective Date, used a house for residential use or an existing house prescribed in Article 41, paragraph (1) of the Former Act, or a house on which extension or renovation, etc. has been carried out, for the resident's own residence as prescribed in that paragraph.
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**第二項** 前項の場合において、旧法第四十一条第一項の規定の適用がある場合における新法第四十一条第一項に規定する増改築等に係る同条及び新法第四十一条の二の規定の適用については、同項中「二千万円以下であるとき」とあるのは「二千万円（租税特別措置法の一部を改正する法律（平成三年法律第十六号）による改正前の租税特別措置法第四十一条第一項の規定の適用に係る同項に規定する借入金又は債務の金額を有するときは、二千万円から当該借入金又は債務の合計金額（当該合計金額が二千万円を超えるときは、二千万円）を控除した金額。以下この項において同じ。）以下であるとき」と、「二十万円」とあるのは「二千万円の一パーセントに相当する金額」とする。
suppl-4031-16/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-9/par-2
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 41 and Article 41-2 of the New Act pertaining to extension or renovation, etc. prescribed in Article 41, paragraph (1) of the New Act in the case where the provisions of Article 41, paragraph (1) of the Former Act apply, the phrase "is 20 million yen or less" in that paragraph is deemed to be replaced with "is 20 million yen (if the individual has an amount of borrowings or debts prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) to which the provisions of that paragraph apply, the amount obtained by deducting the total amount of those borrowings or debts (or 20 million yen, if that total amount exceeds 20 million yen) from 20 million yen; hereinafter the same applies in this paragraph) or less", and the phrase "200,000 yen" with "the amount equivalent to 1 percent of 20 million yen".
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### 第十条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-4031-16/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-10
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4031-16/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-10/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.
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### 第十一条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
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suppl-4031-16/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-11
**第一項** 法人が施行日前に取得若しくは製作又は賃借をした旧法第四十二条の七第一項第三号の中欄に掲げる同項の事業基盤強化設備については、なお従前の例による。
suppl-4031-16/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-11/par-1
With regard to business base strengthening equipment under paragraph (1) of Article 42-7 of the Former Act that is listed in the middle column of item (iii) of that paragraph and that a corporation acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第四十二条の七第一項の表の第五号の規定は、法人が中小企業における労働力の確保のための雇用管理の改善の促進に関する法律の施行の日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用する。
suppl-4031-16/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-11/par-2
The provisions of item (v) of the table in Article 42-7, paragraph (1) of the New Act apply to business base strengthening equipment prescribed in that paragraph that a corporation acquires, manufactures or leases on or after the date on which the Act on the Promotion of Improvement in Employment Management for Securing a Labor Force in Small and Medium-sized Enterprises comes into effect.
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### 第十二条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4031-16/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12
**第一項** 新法第四十三条第一項の表の第一号及び第四号の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をするこれらの規定に掲げる同項に規定する特定設備等について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号及び第四号に掲げる同項の特定設備等については、なお従前の例による。
suppl-4031-16/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-1
The provisions of items (i) and (iv) of the table in Article 43, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph and listed in those provisions for which a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. under that paragraph listed in items (i) and (iv) of the table in Article 43, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
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**第二項** 法人が中小小売商業振興法改正法の施行の日前に取得等をした旧法第四十三条第一項の表の第七号に掲げる同項の特定設備等については、なお従前の例による。
suppl-4031-16/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-2
With regard to specified equipment, etc. under that paragraph listed in item (vii) of the table in Article 43, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the date on which the Small and Medium-sized Retail Business Promotion Act Amendment Act comes into effect, the provisions then in force continue to govern.
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**第三項** 新法第四十四条第一項の表の第一号の規定は、法人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、法人が施行日前に取得等をした旧法第四十四条第一項の表の第一号の中欄に掲げる同項の地震防災対策用資産については、なお従前の例による。
suppl-4031-16/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-3
The provisions of item (i) of the table in Article 44, paragraph (1) of the New Act apply to earthquake disaster prevention assets prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets under that paragraph listed in the middle column of item (i) of the table in Article 44, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
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**第四項** 法人が施行日前に取得又は製作をした旧法第四十四条の四第一項の表の第二号の中欄に掲げる同項の産業構造転換用設備等については、なお従前の例による。
suppl-4031-16/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-4
With regard to industrial restructuring equipment, etc. under that paragraph listed in the middle column of item (ii) of the table in Article 44-4, paragraph (1) of the Former Act that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新法第四十四条の六第一項の表の第二号の規定は、法人が施行日以後に取得又は製作をする同項に規定する特定電気通信設備について適用する。
suppl-4031-16/art-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-5
The provisions of item (ii) of the table in Article 44-6, paragraph (1) of the New Act apply to specified telecommunications equipment prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date.
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**第六項** 新法第四十四条の八第一項の表の第一号から第四号までの規定は、法人が中小小売商業振興法改正法の施行の日以後に取得等をする同項に規定する商業施設等について適用する。
suppl-4031-16/art-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-6
The provisions of items (i) through (iv) of the table in Article 44-8, paragraph (1) of the New Act apply to commercial facilities, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the date on which the Small and Medium-sized Retail Business Promotion Act Amendment Act comes into effect.
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**第七項** 新法第四十四条の八第一項の表の第五号の規定は、法人が特定商業集積の整備の促進に関する特別措置法の施行の日以後に取得等をする同項に規定する商業施設等について適用する。
suppl-4031-16/art-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-12/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-7
The provisions of item (v) of the table in Article 44-8, paragraph (1) of the New Act apply to commercial facilities, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the date on which the Act on Special Measures Concerning the Promotion of the Development of Specified Commercial Agglomerations comes into effect.
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**第八項** 新法第四十四条の八第一項の表の第六号及び第七号の規定は、法人が食品流通構造改善促進法の施行の日以後に取得等をする同項に規定する商業施設等について適用する。
suppl-4031-16/art-12/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-12/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-8
The provisions of items (vi) and (vii) of the table in Article 44-8, paragraph (1) of the New Act apply to commercial facilities, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the date on which the Act on the Promotion of Structural Improvement in Food Distribution comes into effect.
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**第九項** 法人が平成三年十二月五日前に取得等をした旧法第四十五条第一項の表の第七号に掲げる同項の工業用機械等については、同条の規定は、なおその効力を有する。
suppl-4031-16/art-12/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-12/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-9
With regard to industrial machinery, etc. under that paragraph listed in item (vii) of the table in Article 45, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before December 5, 1991, the provisions of that Article remain in force.
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**第十項** 前項の規定の適用がある場合における新法第四十二条の四から第四十二条の八まで、第四十五条から第四十九条まで、第五十一条、第五十二条の二、第五十二条の三、第六十四条（新法第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七（新法第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四の規定の適用については、新法第四十二条の四第五項第二号、第四十二条の五第一項及び第二項、第四十二条の六第一項及び第二項、第四十二条の七第一項及び第二項並びに第四十二条の八第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは平成三年改正法附則第十二条第九項の規定によりなおその効力を有するものとされる平成三年旧法第四十五条第一項の表の第七号（以下「旧法第四十五条第一項の表の第七号」という。）」と、新法第四十五条第一項及び第四十五条の二第一項から第三項までの規定中「前条まで」とあるのは「前条まで若しくは旧法第四十五条第一項の表の第七号」と、新法第四十六条第一項及び第四十六条の二第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは旧法第四十五条第一項の表の第七号」と、新法第四十七条第二項中「若しくは前項」とあるのは「、前項若しくは旧法第四十五条第一項の表の第七号」と、新法第四十八条第一項中「第四十五条まで」とあるのは「第四十五条まで若しくは旧法第四十五条第一項の表の第七号」と、新法第四十九条第一項中「第四十五条の二まで」とあるのは「第四十五条の二まで若しくは旧法第四十五条第一項の表の第七号」と、新法第五十一条第二項中「若しくは第四十七条から第四十九条まで」とあるのは「、第四十七条から第四十九条まで若しくは旧法第四十五条第一項の表の第七号」と、新法第五十二条の二及び第五十二条の三第一項中「又は第五十一条」とあるのは「、第五十一条又は旧法第四十五条第一項の表の第七号」と、新法第六十四条第六項、第六十五条の七第七項及び第六十七条の四第六項中「及び第四十七条から第五十一条まで」とあるのは「、第四十七条から第五十一条まで及び旧法第四十五条第一項の表の第七号」とする。
suppl-4031-16/art-12/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-12/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-10
With regard to the application of the provisions of Articles 42-4 through 42-8, Articles 45 through 49, Article 51, Article 52-2, Article 52-3, Article 64 (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the New Act), Article 65-7 (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the New Act) and Article 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 51" in Article 42-4, paragraph (5), item (ii), Article 42-5, paragraphs (1) and (2), Article 42-6, paragraphs (1) and (2), Article 42-7, paragraphs (1) and (2), and Article 42-8, paragraph (1) of the New Act is deemed to be replaced with ", Article 51 or item (vii) of the table in Article 45, paragraph (1) of the 1991 Former Act, which remains in force pursuant to the provisions of Article 12, paragraph (9) of the Supplementary Provisions of the 1991 Amendment Act (hereinafter referred to as "item (vii) of the table in Article 45, paragraph (1) of the Former Act")", the phrase "through the preceding Article" in the provisions of Article 45, paragraph (1) and Article 45-2, paragraphs (1) through (3) of the New Act with "through the preceding Article or item (vii) of the table in Article 45, paragraph (1) of the Former Act", the phrase "or Article 51" in Article 46, paragraph (1) and Article 46-2, paragraph (1) of the New Act with ", Article 51 or item (vii) of the table in Article 45, paragraph (1) of the Former Act", the phrase "or the preceding paragraph" in Article 47, paragraph (2) of the New Act with ", the preceding paragraph or item (vii) of the table in Article 45, paragraph (1) of the Former Act", the phrase "through Article 45" in Article 48, paragraph (1) of the New Act with "through Article 45 or item (vii) of the table in Article 45, paragraph (1) of the Former Act", the phrase "through Article 45-2" in Article 49, paragraph (1) of the New Act with "through Article 45-2 or item (vii) of the table in Article 45, paragraph (1) of the Former Act", the phrase "or Articles 47 through 49" in Article 51, paragraph (2) of the New Act with ", Articles 47 through 49 or item (vii) of the table in Article 45, paragraph (1) of the Former Act", the phrase "or Article 51" in Article 52-2 and Article 52-3, paragraph (1) of the New Act with ", Article 51 or item (vii) of the table in Article 45, paragraph (1) of the Former Act", and the phrase "and Articles 47 through 51" in Article 64, paragraph (6), Article 65-7, paragraph (7) and Article 67-4, paragraph (6) of the New Act with ", Articles 47 through 51 and item (vii) of the table in Article 45, paragraph (1) of the Former Act".
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**第十一項** 新法第四十五条の二第二項の規定は、法人が施行日以後に取得等をする同項に規定する医療用機器等について適用し、法人が施行日前に取得等をした旧法第四十五条の二第二項に規定する医療用機器等については、なお従前の例による。
suppl-4031-16/art-12/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-12/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-11
The provisions of Article 45-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
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**第十二項** 法人が平成二年九月三十日以前に取得又は製作をした旧法第四十五条の三第一項に規定する特定事務用機器については、なお従前の例による。
suppl-4031-16/art-12/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-12/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-12
With regard to specified office equipment prescribed in Article 45-3, paragraph (1) of the Former Act that a corporation acquired or manufactured on or before September 30, 1990, the provisions then in force continue to govern.
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**第十三項** 新法第四十六条第一項の規定は、施行日以後に同項各号に規定する中小企業構造改善計画、構造改善事業計画若しくは構造改善円滑化計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号の商工組合等、特定組合若しくは特定商工組合等又は漁業協同組合等の構成員の有する当該各号に定める減価償却資産について適用し、施行日前に旧法第四十六条第一項各号に規定する中小企業構造改善計画、構造改善事業計画若しくは構造改善円滑化計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受けた当該各号の商工組合等、特定組合若しくは特定商工組合等又は漁業協同組合等の構成員の有する当該各号に定める減価償却資産については、なお従前の例による。
suppl-4031-16/art-12/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-12/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-13
The provisions of Article 46, paragraph (1) of the New Act apply to depreciable assets specified in the respective items of that paragraph that are held by members of a commercial and industrial association, etc., a specified association or a specified commercial and industrial association, etc., or a fishery cooperative, etc. referred to in those respective items that receives, on or after the Effective Date, the approval or certification referred to in those respective items for a small and medium sized enterprise structural improvement plan, a structural improvement project plan or a structural improvement facilitation plan, or a small and medium sized fishery structural improvement plan prescribed in those respective items, and the provisions then in force continue to govern depreciable assets specified in the respective items of Article 46, paragraph (1) of the Former Act that are held by members of a commercial and industrial association, etc., a specified association or a specified commercial and industrial association, etc., or a fishery cooperative, etc. referred to in those respective items that received, before the Effective Date, the approval or certification referred to in those respective items for a small and medium sized enterprise structural improvement plan, a structural improvement project plan or a structural improvement facilitation plan, or a small and medium sized fishery structural improvement plan prescribed in those respective items.
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**第十四項** 新法第四十七条第二項の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第二項に規定する特定再開発建築物等については、なお従前の例による。
suppl-4031-16/art-12/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-12/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-14
The provisions of Article 47, paragraph (2) of the New Act apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in Article 47, paragraph (2) of the Former Act that a corporation acquired or newly built before the Effective Date.
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**第十五項** 新法第五十条第一項の規定は、法人が森林法改正法の施行の日以後に同項に規定する植林費を支出する場合について適用し、法人が同日前に旧法第五十条第一項に規定する植林費を支出した場合については、なお従前の例による。
suppl-4031-16/art-12/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-12/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-15
The provisions of Article 50, paragraph (1) of the New Act apply in the case where a corporation expends planting expenses prescribed in that paragraph on or after the date on which the Forest Act Amendment Act comes into effect, and the provisions then in force continue to govern the case where a corporation expended planting expenses prescribed in Article 50, paragraph (1) of the Former Act before that date.
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**第十六項** 新法第五十一条第一項の規定は、施行日以後に同項の特定組合が新法第五十五条の四第一項の事業計画の承認等を受ける当該事業計画に定める共同利用施設について適用し、施行日前に旧法第五十一条第一項の特定組合が旧法第五十五条の四第一項の事業計画の承認等を受けた当該事業計画に定める共同利用施設については、なお従前の例による。
suppl-4031-16/art-12/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-12/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-16
The provisions of Article 51, paragraph (1) of the New Act apply to joint-use facilities specified in a business plan with respect to which a specified association under that paragraph receives, on or after the Effective Date, the approval, etc. of the business plan under Article 55-4, paragraph (1) of the New Act, and the provisions then in force continue to govern joint-use facilities specified in a business plan with respect to which a specified association under Article 51, paragraph (1) of the Former Act received, before the Effective Date, the approval, etc. of the business plan under Article 55-4, paragraph (1) of the Former Act.
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### 第十三条（法人の準備金等に関する経過措置） — Transitional Measures Concerning Reserves, etc. of Corporations
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suppl-4031-16/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-13
**第一項** 旧法第五十五条の七第一項の規定により積み立てられた採石災害防止準備金の金額は、新法第五十五条の七の規定の適用については、同条第一項の表の第一号の中欄に規定する岩石採取場に係る特定災害防止準備金の金額とみなす。
suppl-4031-16/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-13/par-1
With regard to the application of the provisions of Article 55-7 of the New Act, the amount of the reserve for quarrying disaster prevention set aside pursuant to the provisions of Article 55-7, paragraph (1) of the Former Act is deemed to be the amount of the reserve for specified disaster prevention pertaining to a rock extraction site prescribed in the middle column of item (i) of the table in paragraph (1) of that Article.
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**第二項** 新法第五十六条の三第一項及び第六十二条の二第三項第二号ハの規定は、法人の森林法改正法の施行の日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4031-16/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-13/par-2
The provisions of Article 56-3, paragraph (1) and Article 62-2, paragraph (3), item (ii)(c) of the New Act apply to corporation tax of a corporation for business years ending on or after the date on which the Forest Act Amendment Act comes into effect, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before that date.
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### 第十四条（法人の土地の譲渡等がある場合の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate Where a Corporation Has Made a Transfer, etc. of Land
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suppl-4031-16/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-14
**第一項** 新法第六十二条の三の規定は、法人が平成四年一月一日以後にする同条第一項に規定する土地の譲渡等に係る法人税について適用する。
suppl-4031-16/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-14/par-1
The provisions of Article 62-3 of the New Act apply to corporation tax pertaining to a transfer, etc. of land prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992.
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**第二項** 新法第六十三条の規定は、法人が平成四年一月一日以後にする同条第一項に規定する短期所有に係る土地の譲渡等に係る法人税について適用し、法人が同日前にした旧法第六十三条第一項に規定する土地の譲渡等に係る法人税については、なお従前の例による。
suppl-4031-16/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-14/par-2
The provisions of Article 63 of the New Act apply to corporation tax pertaining to a transfer, etc. of land held for a short term prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992, and the provisions then in force continue to govern corporation tax pertaining to a transfer, etc. of land prescribed in Article 63, paragraph (1) of the Former Act that a corporation made before that date.
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**第三項** 新法第六十三条の二の規定は、法人が平成四年一月一日以後にする同条第一項に規定する超短期所有に係る土地の譲渡等に係る法人税について適用し、法人が同日前にした旧法第六十三条の二第一項に規定する超短期所有土地等に係る土地の譲渡等に係る法人税については、なお従前の例による。
suppl-4031-16/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-14/par-3
The provisions of Article 63-2 of the New Act apply to corporation tax pertaining to a transfer, etc. of land held for a super-short term prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992, and the provisions then in force continue to govern corporation tax pertaining to a transfer, etc. of land pertaining to land, etc. held for a super-short term prescribed in Article 63-2, paragraph (1) of the Former Act that a corporation made before that date.
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**第四項** 法人の平成四年一月一日前に開始し、かつ、同日以後に終了する事業年度における新法第六十三条の二第二項第三号及び第五項に規定する当該事業年度の所得の金額の計算の特例その他前項の規定の適用に関し必要な事項は、政令で定める。
suppl-4031-16/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-14/par-4
Special provisions on the calculation of the amount of income for the business year prescribed in Article 63-2, paragraph (2), item (iii) and paragraph (5) of the New Act for a business year of a corporation that begins before January 1, 1992 and ends on or after that date, and other necessary matters concerning the application of the provisions of the preceding paragraph, are specified by Cabinet Order.
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### 第十五条（法人の資産の譲渡の場合の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation, etc. Where a Corporation Transfers Assets
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suppl-4031-16/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15
**第一項** 新法第六十五条の二、第六十五条の五及び第六十五条の六の規定は、法人が平成三年一月一日以後に行うこれらの規定に該当する資産の譲渡に係る法人税について適用し、法人が同日前に行った旧法第六十五条の二、第六十五条の五及び第六十五条の六の規定に該当する資産の譲渡に係る法人税については、なお従前の例による。
suppl-4031-16/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-1
The provisions of Articles 65-2, 65-5 and 65-6 of the New Act apply to corporation tax pertaining to transfers of assets falling under those provisions that a corporation makes on or after January 1, 1991, and the provisions then in force continue to govern corporation tax pertaining to transfers of assets falling under the provisions of Articles 65-2, 65-5 and 65-6 of the Former Act that a corporation made before that date.
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**第二項** 新法第六十五条の四第一項（同項第七号を除く。）の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4031-16/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-2
The provisions of Article 65-4, paragraph (1) (excluding item (vii) of that paragraph) of the New Act apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act that a corporation made before the Effective Date.
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**第三項** 新法第六十五条の四第一項第七号イの規定は、法人が中小小売商業振興法改正法の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4031-16/art-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-3
The provisions of Article 65-4, paragraph (1), item (vii)(a) of the New Act apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the date on which the Small and Medium-sized Retail Business Promotion Act Amendment Act comes into effect.
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**第四項** 新法第六十五条の四第一項第七号ロの規定は、法人が特定商業集積の整備の促進に関する特別措置法の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4031-16/art-15/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-15/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-4
The provisions of Article 65-4, paragraph (1), item (vii)(b) of the New Act apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the date on which the Act on Special Measures Concerning the Promotion of the Development of Specified Commercial Agglomerations comes into effect.
machine translation, not official
**第五項** 新法第六十五条の四第一項第七号ハの規定は、法人が食品流通構造改善促進法の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4031-16/art-15/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-15/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-5
The provisions of Article 65-4, paragraph (1), item (vii)(c) of the New Act apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the date on which the Act on the Promotion of Structural Improvement in Food Distribution comes into effect.
machine translation, not official
**第六項** 新法第六十五条の七第一項の表の第四号及び第十三号の規定は、法人が施行日以後に行う同表の第四号及び第十三号の上欄に掲げる資産の譲渡に係る法人税について適用し、法人が施行日前に行った旧法第六十五条の七第一項の表の第四号及び第十二号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4031-16/art-15/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-15/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-6
The provisions of items (iv) and (xiii) of the table in Article 65-7, paragraph (1) of the New Act apply to corporation tax pertaining to transfers of assets listed in the left-hand column of items (iv) and (xiii) of that table that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of assets listed in the left-hand column of items (iv) and (xii) of the table in Article 65-7, paragraph (1) of the Former Act that a corporation made before the Effective Date.
machine translation, not official
**第七項** 新法第六十五条の七（同条第一項の表の第四号及び第十三号を除く。）及び第六十五条の八の規定は、法人が平成四年一月一日以後に行う新法第六十五条の七第一項の表（同表の第四号及び第十三号を除く。）の上欄に掲げる資産の譲渡に係る法人税について適用し、法人が同日前に行った旧法第六十五条の七第一項の表（同表の第四号及び第十二号を除く。）の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4031-16/art-15/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-15/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-7
The provisions of Article 65-7 (excluding items (iv) and (xiii) of the table in paragraph (1) of that Article) and Article 65-8 of the New Act apply to corporation tax pertaining to transfers of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the New Act (excluding items (iv) and (xiii) of that table) that a corporation makes on or after January 1, 1992, and the provisions then in force continue to govern corporation tax pertaining to transfers of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the Former Act (excluding items (iv) and (xii) of that table) that a corporation made before that date.
machine translation, not official
**第八項** 法人が平成四年一月一日以後に旧法第六十五条の七第一項の表の第十五号の上欄に掲げる資産（以下この項において「特定長期所有土地等」という。）に該当するものの譲渡をし、かつ、当該法人が同号の下欄に掲げる資産（以下この項において「減価償却資産」という。）の取得（建設及び製作を含む。以下この項において同じ。）をした場合において、当該譲渡が次の各号に掲げる譲渡に該当し、かつ、当該取得が当該各号に定める取得に該当するときは、当該譲渡に係る法人税については、旧法第六十五条の七から第六十五条の九まで（旧法第六十五条の七第一項の表の第十五号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4031-16/art-15/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-15/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-8
In the case where a corporation, on or after January 1, 1992, makes a transfer of assets falling under the assets listed in the left-hand column of item (xv) of the table in Article 65-7, paragraph (1) of the Former Act (hereinafter referred to as "specified long-held land, etc." in this paragraph) and that corporation acquires (including constructing and manufacturing; hereinafter the same applies in this paragraph) assets listed in the right-hand column of that item (hereinafter referred to as "depreciable assets" in this paragraph), if that transfer falls under a transfer listed in any of the following items and that acquisition falls under the acquisition specified in the respective item, the provisions of Articles 65-7 through 65-9 of the Former Act (limited to the part pertaining to item (xv) of the table in Article 65-7, paragraph (1) of the Former Act) remain in force with regard to corporation tax pertaining to that transfer:
machine translation, not official
**一** 平成四年一月一日以後に行う特定長期所有土地等に該当するものの譲渡 同日前に行った当該減価償却資産の取得（当該取得をしたこと及び当該減価償却資産につきこの項の規定によりなおその効力を有するものとされる旧法第六十五条の七の規定の適用を受ける旨を政令で定めるところにより納税地の所轄税務署長に届出をした場合における当該取得に限る。）
suppl-4031-16/art-15/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-15/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-8/item-1
a transfer of assets falling under specified long-held land, etc. made on or after January 1, 1992: an acquisition of those depreciable assets made before that date (limited to an acquisition in the case where the corporation has, pursuant to the provisions of Cabinet Order, notified the district director having jurisdiction over the place for tax payment of the fact that it has made that acquisition and that it is to receive the application of the provisions of Article 65-7 of the Former Act, which remains in force pursuant to the provisions of this paragraph, with respect to those depreciable assets);
machine translation, not official
**二** 平成四年一月一日から平成五年十二月三十一日までの期間（以下この項において「特例期間」という。）内に行う特定長期所有土地等に該当するものの譲渡で、平成四年一月一日前に、当該譲渡に係る契約を締結し、かつ、当該譲渡に係る対価の額のうちその百分の二十に相当する金額以上の額の支払を受けたもの（当該譲渡をすることにつき政令で定めるところにより納税地の所轄税務署長に届出をした場合における当該譲渡に限る。） 特例期間内に行う当該減価償却資産の取得
suppl-4031-16/art-15/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-15/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-8/item-2
a transfer of assets falling under specified long-held land, etc. made within the period from January 1, 1992 to December 31, 1993 (hereinafter referred to as the "special period" in this paragraph), for which, before January 1, 1992, the contract for that transfer was concluded and a payment of an amount equivalent to 20 percent or more of the amount of consideration for that transfer was received (limited to that transfer in the case where the corporation has, pursuant to the provisions of Cabinet Order, notified the district director having jurisdiction over the place for tax payment of making that transfer): an acquisition of those depreciable assets made within the special period;
machine translation, not official
**三** 特例期間内に行う特定長期所有土地等に該当するものの譲渡 特例期間内に行う当該減価償却資産の取得で、平成四年一月一日前に、当該取得に係る契約を締結し、かつ、当該取得に係る対価の額のうちその百分の二十に相当する金額以上の額の支払を行い、又は当該減価償却資産の建設若しくは製作を開始したもの（当該取得をすることにつき政令で定めるところにより納税地の所轄税務署長に届出をした場合における当該取得に限る。）
suppl-4031-16/art-15/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-15/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-8/item-3
a transfer of assets falling under specified long-held land, etc. made within the special period: an acquisition of those depreciable assets made within the special period for which, before January 1, 1992, the contract for that acquisition was concluded and a payment of an amount equivalent to 20 percent or more of the amount of consideration for that acquisition was made, or the construction or manufacture of those depreciable assets was commenced (limited to that acquisition in the case where the corporation has, pursuant to the provisions of Cabinet Order, notified the district director having jurisdiction over the place for tax payment of making that acquisition).
machine translation, not official
**第九項** 前項の場合において、同項の規定によりなおその効力を有するものとされる次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとするほか、同項の規定の適用に関し必要な事項は、政令で定める。
旧法第六十五条の七第一項 平成三年三月三十一日 平成三年三月三十一日（次の表の第十五号の上欄に掲げる資産にあつては、当該資産の譲渡の日）
同表の各号 同表の第十五号
）の譲渡 ）の譲渡（租税特別措置法の一部を改正する法律（平成三年法律第十六号。以下「平成三年改正法」という。）附則第十五条第八項各号に掲げるものに該当する譲渡に限る。）
当該各号の下欄に掲げる資産の取得 同表の第十五号の下欄に掲げる資産の取得（平成三年改正法附則第十五条第八項各号に掲げる譲渡に応じ当該各号に定める取得に限る。）
を当該各号 を同表の第十五号
旧法第六十五条の七第三項 表の各号 表の第十五号
の譲渡 の譲渡（平成三年改正法附則第十五条第八項各号に掲げる譲渡に該当するものに限る。）
当該各号の下欄に掲げる資産の取得 同表の第十五号の下欄に掲げる資産の取得（平成三年改正法附則第十五条第八項各号に掲げる譲渡に応じ当該各号に定める取得に限る。）
を当該各号 を同表の第十五号
旧法第六十五条の七第四項 各号 第十五号
旧法第六十五条の七第七項 第五十二条の三第一項 第五十二条の三第一項（平成三年改正法による改正後のこれらの規定を含む。）並びに租税特別措置法の一部を改正する法律（平成五年法律第十号）による改正後の租税特別措置法第四十六条の三及び第四十六条の四並びにこれらの規定に係る同法第五十二条の三第一項並びに同法第四十二条の四第四項
旧法第六十五条の七第十項第一号 第六十四条第一項第一号 平成三年改正法による改正後の租税特別措置法第六十四条第一項第一号
第六十四条第二項 同法第六十四条第二項
旧法第六十五条の八第一項 平成三年三月三十一日 平成三年三月三十一日（前条第一項の表の第十五号の上欄に掲げる資産にあつては、当該資産の譲渡の日）
で同表の各号 で同表の第十五号
）の譲渡 ）の譲渡（平成三年改正法附則第十五条第八項第二号又は第三号に掲げる譲渡に該当するものに限る。）
当該各号 同表の第十五号
に掲げる資産の取得をすること に掲げる資産の取得（平成三年改正法附則第十五条第八項第二号又は第三号に掲げる譲渡に応じこれらの規定に定める取得に限る。以下この条において同じ。）をすること
係る同表の各号 同号
旧法第六十五条の八第二項 表の各号 表の第十五号
当該各号 同号
旧法第六十五条の八第六項 表の各号 表の第十五号
旧法第六十五条の九 平成三年三月三十一日 平成三年三月三十一日（第六十五条の七第一項の表の第十五号の上欄に掲げる資産にあつては、当該資産の譲渡の日）
同表の各号 同表の第十五号
当該各号 同号
した場合（当該 した場合（当該交換による譲渡が平成三年改正法附則第十五条第八項第二号又は第三号に掲げる譲渡に該当し、かつ、当該交換による取得が当該譲渡に応じこれらの規定に定める取得に該当する場合に限るものとし、当該
含む。）又は交換譲渡資産と交換取得資産以外の資産との交換をし、かつ、交換差金を取得した場合（以下この条において「他資産との交換の場合」という。） 含む。）
当該交換譲渡資産（他資産との交換の場合にあつては、交換差金に対応するものとして政令で定める部分に限る。） 当該交換譲渡資産
suppl-4031-16/art-15/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-15/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-9
In the case referred to in the preceding paragraph, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of that table, which remain in force pursuant to the provisions of that paragraph, are deemed to be replaced with the terms listed in the right-hand column of that table, and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
Article 65-7, paragraph (1) of the Former Act March 31, 1991 March 31, 1991 (for assets listed in the left-hand column of item (xv) of the following table, the date of the transfer of those assets)
the respective items of that table item (xv) of that table
) transfer ) transfer (limited to a transfer falling under those listed in the items of Article 15, paragraph (8) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991; hereinafter referred to as the "1991 Amendment Act"))
acquisition of assets listed in the right-hand column of the respective items acquisition of assets listed in the right-hand column of item (xv) of that table (limited to the acquisition specified in the respective items of Article 15, paragraph (8) of the Supplementary Provisions of the 1991 Amendment Act in accordance with the transfer listed in those items)
the respective items item (xv) of that table
Article 65-7, paragraph (3) of the Former Act the respective items of the table item (xv) of the table
transfer transfer (limited to one falling under a transfer listed in the items of Article 15, paragraph (8) of the Supplementary Provisions of the 1991 Amendment Act)
acquisition of assets listed in the right-hand column of the respective items acquisition of assets listed in the right-hand column of item (xv) of that table (limited to the acquisition specified in the respective items of Article 15, paragraph (8) of the Supplementary Provisions of the 1991 Amendment Act in accordance with the transfer listed in those items)
the respective items item (xv) of that table
Article 65-7, paragraph (4) of the Former Act the respective items item (xv)
Article 65-7, paragraph (7) of the Former Act Article 52-3, paragraph (1) Article 52-3, paragraph (1) (including those provisions as amended by the 1991 Amendment Act), and Articles 46-3 and 46-4 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993), Article 52-3, paragraph (1) of that Act as it pertains to those provisions, and Article 42-4, paragraph (4) of that Act
Article 65-7, paragraph (10), item (i) of the Former Act Article 64, paragraph (1), item (i) Article 64, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation as amended by the 1991 Amendment Act
Article 64, paragraph (2) Article 64, paragraph (2) of that Act
Article 65-8, paragraph (1) of the Former Act March 31, 1991 March 31, 1991 (for assets listed in the left-hand column of item (xv) of the table in paragraph (1) of the preceding Article, the date of the transfer of those assets)
in the respective items of that table in item (xv) of that table
) transfer ) transfer (limited to one falling under a transfer listed in Article 15, paragraph (8), item (ii) or (iii) of the Supplementary Provisions of the 1991 Amendment Act)
the respective items item (xv) of that table
acquiring the assets listed acquiring the assets listed (limited to the acquisition specified in Article 15, paragraph (8), item (ii) or (iii) of the Supplementary Provisions of the 1991 Amendment Act in accordance with the transfer listed in those provisions; hereinafter the same applies in this Article)
pertaining to the respective items of that table that item
Article 65-8, paragraph (2) of the Former Act the respective items of the table item (xv) of the table
the respective items that item
Article 65-8, paragraph (6) of the Former Act the respective items of the table item (xv) of the table
Article 65-9 of the Former Act March 31, 1991 March 31, 1991 (for assets listed in the left-hand column of item (xv) of the table in Article 65-7, paragraph (1), the date of the transfer of those assets)
the respective items of that table item (xv) of that table
the respective items that item
in the case (that in the case (limited to the case where the transfer by that exchange falls under a transfer listed in Article 15, paragraph (8), item (ii) or (iii) of the Supplementary Provisions of the 1991 Amendment Act and the acquisition by that exchange falls under the acquisition specified in those provisions in accordance with that transfer, and that
including) or in the case where the corporation has exchanged an asset transferred by exchange for an asset other than an asset acquired by exchange and has acquired an exchange balancing payment (hereinafter referred to as the "case of an exchange for other assets" in this Article) including)
that asset transferred by exchange (in the case of an exchange for other assets, limited to the portion specified by Cabinet Order as corresponding to the exchange balancing payment) that asset transferred by exchange
machine translation, not official
**第十項** 前二項の規定の適用がある場合における新法第六十五条の三から第六十五条の五までの規定の適用については、新法第六十五条の三第一項、第六十五条の四第一項及び第六十五条の五第一項中「第六十五条の九まで」とあるのは、「第六十五条の九まで若しくは平成三年改正法附則第十五条第八項の規定によりなおその効力を有するものとされる平成三年改正法による改正前の租税特別措置法第六十五条の七から第六十五条の九まで」とする。
suppl-4031-16/art-15/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-15/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-10
With regard to the application of the provisions of Articles 65-3 through 65-5 of the New Act in the case where the provisions of the preceding two paragraphs apply, the phrase "through Article 65-9" in Article 65-3, paragraph (1), Article 65-4, paragraph (1) and Article 65-5, paragraph (1) of the New Act is deemed to be replaced with "through Article 65-9, or Articles 65-7 through 65-9 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1991 Amendment Act, which remain in force pursuant to the provisions of Article 15, paragraph (8) of the Supplementary Provisions of the 1991 Amendment Act".
machine translation, not official
**第十一項** 新法第六十六条の規定は、法人が平成四年一月一日以後に行う同条第一項に規定する出資に係る法人税について適用する。
suppl-4031-16/art-15/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-15/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-11
The provisions of Article 66 of the New Act apply to corporation tax pertaining to capital contributions prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992.
machine translation, not official
### 第十六条（国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates
caption: machine translation, not official
suppl-4031-16/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-16
**第一項** 新法第六十六条の五第三項の規定は、法人が施行日以後に支出する同項に規定する寄附金の額について適用する。
suppl-4031-16/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-16/par-1
The provisions of Article 66-5, paragraph (3) of the New Act apply to the amount of donations prescribed in that paragraph that a corporation expends on or after the Effective Date.
machine translation, not official
**第二項** 新法第六十六条の五第十六項の規定は、施行日以後に同項各号に定める期限又は日が到来する法人税について適用し、施行日前に当該期限又は日が到来した法人税に係る同項に規定する更正決定又は賦課決定をすることができる期間については、なお従前の例による。
suppl-4031-16/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-16/par-2
The provisions of Article 66-5, paragraph (16) of the New Act apply to corporation tax for which the time limit or date specified in any of the items of that paragraph arrives on or after the Effective Date, and with regard to the period during which a reassessment or determination or a decision on imposition prescribed in that paragraph may be made in respect of corporation tax for which that time limit or date arrived before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第六十六条の五第十七項及び第十八項の規定は、施行日以後に国税通則法（昭和三十七年法律第六十六号）第七十二条第一項に規定する法定納期限が到来する法人税について適用し、施行日前に当該法定納期限が到来した法人税に係る同項に規定する国税の徴収権の時効については、なお従前の例による。
suppl-4031-16/art-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-16/par-3
The provisions of Article 66-5, paragraphs (17) and (18) of the New Act apply to corporation tax for which the statutory due date for payment prescribed in Article 72, paragraph (1) of the Act on General Rules for National Taxes (Act No. 66 of 1962) arrives on or after the Effective Date, and with regard to the prescription of the right to collect national tax prescribed in that paragraph in respect of corporation tax for which that statutory due date for payment arrived before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十七条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations
caption: machine translation, not official
suppl-4031-16/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-17
**第一項** 新法第六十六条の六第五項の規定は、同項に規定する外国関係会社の施行日以後に終了する事業年度終了の日以後二月を経過した日を含む事業年度の法人税について適用し、当該外国関係会社の施行日前に終了した事業年度終了の日以後二月を経過した日を含む事業年度の法人税については、なお従前の例による。
suppl-4031-16/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-17/par-1
The provisions of Article 66-6, paragraph (5) of the New Act apply to corporation tax for the business year that includes the day on which two months have elapsed from the end of the business year of a foreign affiliated company prescribed in that paragraph that ends on or after the Effective Date, and with regard to corporation tax for the business year that includes the day on which two months have elapsed from the end of the business year of that foreign affiliated company that ended before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十八条（東京湾横断道路の建設事業を行う会社に対し出資をした場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where a Capital Contribution Has Been Made to a Company Carrying Out the Construction Project of the Trans-Tokyo Bay Highway
caption: machine translation, not official
suppl-4031-16/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-18
**第一項** 法人が旧法第六十六条の十五第一項の規定により施行日前に開始した事業年度において同項の特別勘定として経理した金額の益金の額への算入については、なお従前の例による。
suppl-4031-16/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-18/par-1
With regard to the inclusion in gross profit of the amount that a corporation has accounted for as a special account under Article 66-15, paragraph (1) of the Former Act, pursuant to the provisions of that paragraph, in a business year that began before the Effective Date, the provisions then in force continue to govern.
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### 第十九条（相続税及び贈与税に関する経過措置） — Transitional Measures Concerning Inheritance Tax and Gift Tax
caption: machine translation, not official
suppl-4031-16/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19
**第一項** 新法第七十条の四の規定は、平成四年一月一日以後に行われる同条第一項に規定する農地等の贈与（贈与者の死亡により効力を生ずる贈与を除く。次項において同じ。）に係る贈与税について適用し、同日前に行われた旧法第七十条の四第一項に規定する農地等の贈与については、なお従前の例による。
suppl-4031-16/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-1
The provisions of Article 70-4 of the New Act apply to gift tax on gifts of farmland, etc. prescribed in paragraph (1) of that Article made on or after January 1, 1992 (excluding gifts that take effect upon the death of the donor; the same applies in the following paragraph), and the provisions then in force continue to govern gifts of farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act made before that date.
machine translation, not official
**第二項** 新法第七十条の五の規定は、平成四年一月一日以後に新法第七十条の四第一項の規定の適用に係る贈与税に係る同項に規定する農地等の贈与者が死亡した場合又は同日以後に旧法第七十条の四第一項の規定の適用に係る贈与税に係る同項に規定する農地等の贈与者（以下この項において「旧法の規定による農地等の贈与者」という。）が死亡した場合におけるこれらの死亡による相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）に係る相続税について適用し、同日前に旧法の規定による農地等の贈与者が死亡した場合における当該死亡による相続又は遺贈に係る相続税については、なお従前の例による。
suppl-4031-16/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-2
The provisions of Article 70-5 of the New Act apply to inheritance tax on inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies in this Article) resulting from the death in the case where, on or after January 1, 1992, a donor of farmland, etc. prescribed in Article 70-4, paragraph (1) of the New Act pertaining to gift tax to which the provisions of that paragraph apply dies, or in the case where, on or after that date, a donor of farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act pertaining to gift tax to which the provisions of that paragraph apply (hereinafter referred to as a "donor of farmland, etc. under the Former Act" in this paragraph) dies, and the provisions then in force continue to govern inheritance tax on inheritance or bequest resulting from the death in the case where a donor of farmland, etc. under the Former Act died before that date.
machine translation, not official
**第三項** 新法第七十条の六の規定は、平成四年一月一日以後に相続又は遺贈により同条第一項に規定する取得をした財産のうちに同項に規定する農地、採草放牧地又は準農地がある場合における当該相続又は遺贈に係る相続税について適用する。
suppl-4031-16/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-3
The provisions of Article 70-6 of the New Act apply to inheritance tax on inheritance or bequest in the case where the property acquired, as prescribed in paragraph (1) of that Article, by inheritance or bequest on or after January 1, 1992 includes farmland, pasture land or quasi-farmland prescribed in that paragraph.
machine translation, not official
**第四項** 平成四年一月一日から同年十二月三十一日までの間に新法第七十条の六第一項に規定する農業相続人が相続又は遺贈により同項に規定する取得をした財産のうち当該取得の時において新法第七十条の四第二項第三号に規定する特定市街化区域農地等（以下この条において「特定市街化区域農地等」という。）に該当する同項第一号又は第二号に規定する農地又は採草放牧地（以下この項において「農地等」という。）が、同日までに都市計画法（昭和四十三年法律第百号）の規定に基づく都市計画の決定又は変更により次の各号に掲げる農地等に該当することとなった場合として政令で定める場合には、当該農業相続人に係る相続税については、当該農業相続人の申出により、当該農地等は、当該取得の時において当該各号に掲げる農地等に該当するものとみなして、新法第七十条の六の規定を適用することができる。
suppl-4031-16/art-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-4
In the case specified by Cabinet Order as the case where, among the property that a farming heir prescribed in Article 70-6, paragraph (1) of the New Act acquired, as prescribed in that paragraph, by inheritance or bequest during the period from January 1, 1992 to December 31, 1992, farmland or pasture land prescribed in Article 70-4, paragraph (2), item (i) or (ii) of the New Act (hereinafter referred to as "farmland, etc." in this paragraph) that fell under specified farmland, etc. in an urbanization promotion area prescribed in item (iii) of that paragraph (hereinafter referred to as "specified farmland, etc. in an urbanization promotion area" in this Article) at the time of that acquisition has, by that date, come to fall under the farmland, etc. listed in any of the following items due to a decision on or change to a city plan under the provisions of the City Planning Act (Act No. 100 of 1968), the provisions of Article 70-6 of the New Act may be applied to the inheritance tax pertaining to that farming heir, upon the request of that farming heir, by deeming that farmland, etc. to have fallen under the farmland, etc. listed in that item at the time of that acquisition:
machine translation, not official
**一** 新法第七十条の四第二項第四号に規定する都市営農農地等
suppl-4031-16/art-19/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-4/item-1
farmland, etc. for urban farming prescribed in Article 70-4, paragraph (2), item (iv) of the New Act;
machine translation, not official
**二** 都市計画法第七条第一項に規定する市街化調整区域内に所在する農地等
suppl-4031-16/art-19/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-4/item-2
farmland, etc. located within an urbanization control area prescribed in Article 7, paragraph (1) of the City Planning Act.
machine translation, not official
**第五項** 平成四年一月一日前に旧法第七十条の六第一項に規定する取得をした財産のうちに同項に規定する農地、採草放牧地又は準農地がある場合における当該相続又は遺贈に係る相続税については、同条の規定は、なおその効力を有する。この場合において、同条第十項中「大蔵省令」とあるのは、「財務省令」とする。
suppl-4031-16/art-19/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-5
With regard to inheritance tax on inheritance or bequest in the case where the property acquired, as prescribed in Article 70-6, paragraph (1) of the Former Act, before January 1, 1992 includes farmland, pasture land or quasi-farmland prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's former Japanese name) in paragraph (10) of that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance).
machine translation, not official
**第六項** 前項の規定によりなおその効力を有するものとされる旧法第七十条の六第一項の規定の適用を受ける同項に規定する特例農地等のうち平成九年四月一日において特定市街化区域農地等に該当するもの（平成三年一月一日から同年十二月三十一日までの間に開始した相続に係るものに限る。）については、同項に規定する農業相続人が、平成十六年四月一日から平成十九年三月三十一日までの間に、当該特定市街化区域農地等の全部又は一部につき次の各号に掲げる要件に該当する転用をする見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときは、当該農業相続人に係る同項ただし書及び同条第七項の規定の適用については、当該承認に係る当該転用は、これらの規定に規定する譲渡等に該当しないものとみなす。この場合において、当該特例農地等の全部につき当該承認に係る当該転用があったときは、当該農業相続人は、同条第一項第二号に掲げる場合に該当しないものとみなす。
suppl-4031-16/art-19/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-6
With regard to special farmland, etc. prescribed in Article 70-6, paragraph (1) of the Former Act to which the provisions of that paragraph, which remain in force pursuant to the provisions of the preceding paragraph, apply, and which falls under specified farmland, etc. in an urbanization promotion area on April 1, 1997 (limited to that pertaining to an inheritance that commenced during the period from January 1, 1991 to December 31, 1991), if the farming heir prescribed in that paragraph has, pursuant to the provisions of Cabinet Order, obtained the approval of the district director having jurisdiction over the place for tax payment with regard to the expectation that the farming heir will, during the period from April 1, 2004 to March 31, 2007, make a conversion of all or part of that specified farmland, etc. in an urbanization promotion area that satisfies the requirements listed in any of the following items, then, with regard to the application of the proviso to that paragraph and paragraph (7) of that Article to that farming heir, the conversion pertaining to that approval is deemed not to fall under a transfer, etc. prescribed in those provisions. In this case, if the conversion pertaining to that approval has been made for all of that special farmland, etc., that farming heir is deemed not to fall under the case listed in paragraph (1), item (ii) of that Article.
machine translation, not official
**一** 当該農業相続人が、当該特定市街化区域農地等の上に賃貸の用に供する中高層耐火建築物（主要構造部を耐火構造とした建築物又は建築基準法（昭和二十五年法律第二百一号）第二条第九号の三イ若しくはロのいずれかに該当する建築物で、地上階数三以上を有するものをいう。次号において同じ。）である共同住宅（次に掲げるすべての要件を満たすものに限る。）の新築をし、又は独立行政法人都市再生機構から当該共同住宅の取得をし、かつ、地方公共団体、独立行政法人都市再生機構その他政令で定める法人（ロにおいて「特定法人」という。）に対し当該新築又は取得をした共同住宅の貸付け（当該貸付けに係る権利の設定に際し、その対価を取得するものを除くものとし、当該貸付けの期間が二十年以上とされているものに限る。）を行うこと。
suppl-4031-16/art-19/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-6/item-1
that the farming heir newly builds, on that specified farmland, etc. in an urbanization promotion area, an apartment house that is a medium- and high-rise fireproof building to be used for lease (meaning a building whose main structural parts are of fireproof construction, or a building falling under Article 2, item (ix)-3(a) or (b) of the Building Standards Act (Act No. 201 of 1950), which has three or more stories above ground; the same applies in the following item) (limited to one that satisfies all of the following requirements), or acquires that apartment house from the Urban Renaissance Agency, and leases the apartment house thus newly built or acquired to a local government, the Urban Renaissance Agency or any other corporation specified by Cabinet Order (referred to as a "specified corporation" in (b)) (excluding a lease in which consideration is obtained upon the establishment of the right pertaining to that lease, and limited to a lease whose period is 20 years or more);
machine translation, not official
**イ** 住居の用途に供する独立部分（建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第二条第一項に規定する建物の部分に相当するものをいう。次号イにおいて同じ。）が十五以上のものであること又は当該共同住宅の床面積が千平方メートル以上のものであることその他政令で定める要件を満たすものであること。
suppl-4031-16/art-19/par-6/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-6/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-6/item-1/sub-1
that it satisfies the requirement that its independent units to be used as residences (meaning units equivalent to the portions of a building prescribed in Article 2, paragraph (1) of the Act on Building Unit Ownership (Act No. 69 of 1962); the same applies in (a) of the following item) are 15 or more or that the floor area of that apartment house is 1,000 square meters or more, as well as any other requirements specified by Cabinet Order;
machine translation, not official
**ロ** 建設の開始の時において、新築又は取得をした当該共同住宅を特定法人が借り受ける旨の契約がされていること。
suppl-4031-16/art-19/par-6/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-6/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-6/item-1/sub-2
that, at the time of the commencement of construction, a contract has been concluded for the specified corporation to rent the apartment house newly built or acquired;
machine translation, not official
**ハ** 平成十九年三月三十一日までに建設の工事に着手することとされていること。
suppl-4031-16/art-19/par-6/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-6/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-6/item-1/sub-3
that construction work is to be commenced by March 31, 2007.
machine translation, not official
**二** 当該農業相続人が、当該特定市街化区域農地等をその賃貸の用に供する中高層耐火建築物である共同住宅（次に掲げるすべての要件を満たすものに限る。）の敷地の用に供すること。
suppl-4031-16/art-19/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-6/item-2
that the farming heir uses that specified farmland, etc. in an urbanization promotion area as the site of an apartment house that is a medium- and high-rise fireproof building which the farming heir is to use for lease (limited to one that satisfies all of the following requirements).
machine translation, not official
**イ** 住居の用途に供する独立部分が十五以上のものであること又は当該共同住宅の床面積が千平方メートル以上のものであることその他政令で定める要件を満たすものであること。
suppl-4031-16/art-19/par-6/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-6/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-6/item-2/sub-1
that it satisfies the requirement that its independent units to be used as residences are 15 or more or that the floor area of that apartment house is 1,000 square meters or more, as well as any other requirements specified by Cabinet Order;
machine translation, not official
**ロ** 賃貸に係る家賃の額が当該共同住宅に係る償却費、修繕費、管理事務費、損害保険料、地代に相当する額、貸倒れ及び空家による損失を補てんするための引当金並びに公租公課の合計額を基礎とする適正な家賃の計算方法として国土交通大臣が定める計算方法によって算定された額を超えないものであること。
suppl-4031-16/art-19/par-6/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-6/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-6/item-2/sub-2
that the amount of rent for the lease does not exceed the amount calculated by the method of calculation determined by the Minister of Land, Infrastructure, Transport and Tourism as an appropriate method of calculating rent based on the sum of the depreciation allowance, repair costs, administrative management expenses, casualty insurance premiums and the amount equivalent to land rent pertaining to that apartment house, the allowance to cover losses from bad debts and vacancies, and taxes and public charges;
machine translation, not official
**ハ** 平成十九年三月三十一日までに建設の工事に着手することとされていること。
suppl-4031-16/art-19/par-6/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-6/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-6/item-2/sub-3
that construction work is to be commenced by March 31, 2007;
machine translation, not official
**ニ** 次に掲げる要件のいずれかを満たすものであること。
suppl-4031-16/art-19/par-6/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-6/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-6/item-2/sub-4
that it satisfies any of the following requirements:
machine translation, not official
**（１）** 住宅金融公庫又は農地所有者等賃貸住宅建設融資利子補給臨時措置法（昭和四十六年法律第三十二号）第二条第一項に規定する農業協同組合その他政令で定める法人（同項に規定する利子補給契約を締結するものに限る。以下この号において「農業協同組合等」という。）の融資を受けて新築することとされており、かつ、当該融資を行う者（当該農業協同組合等の融資にあっては、国土交通大臣）が当該農業相続人に係る前項の規定によりなおその効力を有するものとされる旧法第七十条の六第一項の納税の猶予に係る期限（以下この号、第八項及び第十項において「納税猶予期限」という。）までの間の各年十二月三十一日（以下この号、第八項第二号及び第十二項において「提出期限」という。）までに当該年分の当該賃貸に係る家賃の額がロの限度内である旨の証明書を発行することについての同意を与えていること。
suppl-4031-16/art-19/par-6/item-2/sub-4/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-6/item-2/sub-4/sub2-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-6/item-2/sub-4/sub2-1
that it is to be newly built with a loan from the Government Housing Loan Corporation or from an agricultural cooperative prescribed in Article 2, paragraph (1) of the Act on Temporary Measures concerning Interest Subsidy for Agricultural Land Owners in Relation to Loan for Construction of Rental Housing (Act No. 32 of 1971) or any other corporation specified by Cabinet Order (limited to one that concludes an interest subsidy contract prescribed in that paragraph; hereinafter referred to as an "agricultural cooperative, etc." in this item), and that the person providing the loan (or, for a loan from the agricultural cooperative, etc., the Minister of Land, Infrastructure, Transport and Tourism) has given consent to issuing, by December 31 of each year (hereinafter referred to as the "deadline for filing" in this item, paragraph (8), item (ii) and paragraph (12)) up to the time limit pertaining to the tax payment grace period under Article 70-6, paragraph (1) of the Former Act, which remains in force pursuant to the provisions of the preceding paragraph, for that farming heir (hereinafter referred to as the "tax payment grace period deadline" in this item, paragraph (8) and paragraph (10)), a certificate stating that the amount of rent for the lease for that year is within the limit referred to in (b);
machine translation, not official
**（２）** 独立行政法人都市再生機構から取得をすることとされており、かつ、独立行政法人都市再生機構が当該農業相続人に係る納税猶予期限までの間の提出期限までに当該年分の当該賃貸に係る家賃の額がロの限度内である旨の証明書を発行することについての同意を与えていること。
suppl-4031-16/art-19/par-6/item-2/sub-4/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-6/item-2/sub-4/sub2-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-6/item-2/sub-4/sub2-2
that it is to be acquired from the Urban Renaissance Agency, and that the Urban Renaissance Agency has given consent to issuing, by the deadline for filing up to the tax payment grace period deadline for that farming heir, a certificate stating that the amount of rent for the lease for that year is within the limit referred to in (b);
machine translation, not official
**ホ** 当該農業相続人が当該共同住宅に係るニの証明書の写しを提出期限までに納税地の所轄税務署長に提出すること。
suppl-4031-16/art-19/par-6/item-2/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-6/item-2/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-6/item-2/sub-5
that the farming heir submits a copy of the certificate referred to in (d) pertaining to that apartment house to the district director having jurisdiction over the place for tax payment by the deadline for filing.
machine translation, not official
**第七項** 前項の税務署長は、同項の承認の申請があった場合において、平成十九年三月三十一日までに同項各号に掲げる要件に係る建設の工事に着手しないと認められる事由があるときは、同項の承認を与えないことができる。
suppl-4031-16/art-19/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-7
The district director referred to in the preceding paragraph may refuse to grant the approval referred to in that paragraph if, when an application for that approval has been filed, there are grounds for finding that the construction work pertaining to the requirements listed in the items of that paragraph will not be commenced by March 31, 2007.
machine translation, not official
**第八項** 第六項の場合において、同項の税務署長の承認を受けたときにおける第五項の規定によりなおその効力を有するものとされる旧法第七十条の六第七項及び第九項の規定の適用については、次に定めるところによる。
suppl-4031-16/art-19/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-8
In the case referred to in paragraph (6), with regard to the application of the provisions of Article 70-6, paragraphs (7) and (9) of the Former Act, which remain in force pursuant to the provisions of paragraph (5), when the approval of the district director referred to in paragraph (6) has been obtained, the following applies:
machine translation, not official
**一** 平成十九年三月三十一日において、第六項各号に掲げる要件に係る建設の工事に着手していない場合で財務省令で定める場合には、同項の規定にかかわらず、同日において転用をされたものとみなす。
suppl-4031-16/art-19/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-8/item-1
if the construction work pertaining to the requirements listed in the items of paragraph (6) has not been commenced as of March 31, 2007, in the case specified by Order of the Ministry of Finance, the conversion is deemed to have been made on that date, notwithstanding the provisions of that paragraph;
machine translation, not official
**二** 第六項第二号の要件に係る農業相続人が同号の共同住宅に係る同号ニの証明書の写しを提出期限までに納税地の所轄税務署長に提出しなかった場合には、同項の規定にかかわらず、当該提出期限において転用をされたものとみなす。
suppl-4031-16/art-19/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-8/item-2
if the farming heir pertaining to the requirements of paragraph (6), item (ii) has not submitted a copy of the certificate referred to in (d) of that item pertaining to the apartment house referred to in that item to the district director having jurisdiction over the place for tax payment by the deadline for filing, the conversion is deemed to have been made on that deadline for filing, notwithstanding the provisions of that paragraph;
machine translation, not official
**三** 納税猶予期限までの間に第六項第一号の貸付けを行わないこととなった場合又は同号若しくは同項第二号の共同住宅の敷地の用に供しないこととなった場合には、同項の規定にかかわらず、当該行わないこととなった日又は当該供しないこととなった日において転用をされたものとみなす。
suppl-4031-16/art-19/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-8/item-3
if, before the tax payment grace period deadline, the lease referred to in paragraph (6), item (i) ceases to be made, or the land ceases to be used as the site of the apartment house referred to in that item or item (ii) of that paragraph, the conversion is deemed to have been made on the day on which the lease ceased to be made or the land ceased to be so used, notwithstanding the provisions of that paragraph;
machine translation, not official
**四** 前三号の規定に該当する場合には、第五項の規定によりなおその効力を有するものとされる旧法第七十条の六第九項の規定は、適用しない。
suppl-4031-16/art-19/par-8/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-8/item-4
in the case falling under the provisions of the preceding three items, the provisions of Article 70-6, paragraph (9) of the Former Act, which remain in force pursuant to the provisions of paragraph (5), do not apply.
machine translation, not official
**第九項** 第六項に規定する承認を受けた同項に規定する農業相続人が同項の特例農地等（当該承認を受けた特定市街化区域農地等を除く。以下この項において同じ。）を有する場合において、当該特例農地等の面積の百分の二十を超える面積の当該特例農地等の旧法第七十条の六第一項第一号に規定する譲渡等（同号に規定する収用交換等による譲渡その他政令で定める譲渡又は設定を除く。）をしたとき、又は当該特例農地等に係る農業経営の廃止をしたときは、当該特例農地等については、第五項の規定によりなおその効力を有するものとされる旧法第七十条の六第一項各号に掲げる場合に該当するものとみなして、同項ただし書の規定を適用する。ただし、当該承認に係る特定市街化区域農地等については、この限りでない。
suppl-4031-16/art-19/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-9
In the case where a farming heir prescribed in paragraph (6) who has obtained the approval prescribed in that paragraph holds special farmland, etc. referred to in that paragraph (excluding specified farmland, etc. in an urbanization promotion area for which that approval has been obtained; hereinafter the same applies in this paragraph), if the farming heir has made a transfer, etc. prescribed in Article 70-6, paragraph (1), item (i) of the Former Act (excluding a transfer by expropriation or exchange, etc. prescribed in that item and any other transfer or establishment specified by Cabinet Order) of an area of that special farmland, etc. exceeding 20 percent of the area of that special farmland, etc., or has discontinued the agricultural management pertaining to that special farmland, etc., the provisions of the proviso to Article 70-6, paragraph (1) of the Former Act, which remains in force pursuant to the provisions of paragraph (5), apply to that special farmland, etc. by deeming it to fall under the case listed in any of the items of that paragraph; provided, however, that this does not apply to specified farmland, etc. in an urbanization promotion area pertaining to that approval.
machine translation, not official
**第十項** 第六項に規定する承認を受けた同項に規定する農業相続人は、納税猶予期限までの間、当該承認を受けた日の翌日から起算して毎三年を経過するごとの日までに、政令で定めるところにより、引き続いて同項各号に掲げる要件を満たす旨の届出書を納税地の所轄税務署長に提出しなければならない。
suppl-4031-16/art-19/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-10
A farming heir prescribed in paragraph (6) who has obtained the approval prescribed in that paragraph must, until the tax payment grace period deadline, submit to the district director having jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that the farming heir continues to satisfy the requirements listed in the items of that paragraph, by the day on which each three-year period elapses, counting from the day following the day on which that approval was obtained.
machine translation, not official
**第十一項** 前項の届出書が同項に規定する期限までに提出されない場合には、第六項に規定する相続税については、同項の規定にかかわらず、当該期限の翌日から二月を経過する日（当該期限後同日以前に当該相続税に係る農業相続人が死亡した場合には、当該農業相続人の相続人が当該農業相続人の死亡による相続の開始があったことを知った日の翌日から六月を経過する日）をもって第五項の規定によりなおその効力を有するものとされる旧法第七十条の六第七項の規定による納税の猶予に係る期限とする。
suppl-4031-16/art-19/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-11
If the written notification referred to in the preceding paragraph is not submitted by the time limit prescribed in that paragraph, then, with regard to the inheritance tax prescribed in paragraph (6), notwithstanding the provisions of that paragraph, the day on which two months have elapsed from the day following that time limit (or, if the farming heir pertaining to that inheritance tax dies after that time limit and on or before that day, the day on which six months have elapsed from the day following the day on which an heir of that farming heir came to know of the commencement of the succession due to the death of that farming heir) is the time limit pertaining to the tax payment grace period under the provisions of Article 70-6, paragraph (7) of the Former Act, which remains in force pursuant to the provisions of paragraph (5).
machine translation, not official
**第十二項** 第六項第二号ニの証明書の写し又は第十項の届出書が提出期限又は同項に規定する期限までに提出されなかった場合においても、これらの規定に規定する税務署長がこれらの期限内にその提出がなかったことについてやむを得ない事情があると認める場合において、政令で定めるところにより、当該証明書の写し又は届出書が当該税務署長に提出されたときは、第八項第二号又は前項の規定の適用については、当該証明書の写し又は届出書がこれらの期限内に提出されたものとみなす。
suppl-4031-16/art-19/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-12
Even if the copy of the certificate referred to in paragraph (6), item (ii)(d) or the written notification referred to in paragraph (10) has not been submitted by the deadline for filing or the time limit prescribed in paragraph (10), if the district director prescribed in those provisions finds that there were unavoidable circumstances for the failure to submit it within those time limits, and the copy of the certificate or the written notification has been submitted to that district director pursuant to the provisions of Cabinet Order, the copy of the certificate or the written notification is deemed to have been submitted within those time limits with regard to the application of the provisions of paragraph (8), item (ii) or the preceding paragraph.
machine translation, not official
**第十三項** 第五項の規定によりなおその効力を有するものとされる旧法第七十条の六第一項の規定の適用を受ける農業相続人が、平成四年一月一日から平成六年十二月三十一日までの間に、国、地方公共団体、住宅・都市整備公団その他政令で定める法人に対し同項の規定の適用を受ける特定市街化区域農地等（昭和六十年一月一日前に開始した相続に係るものに限る。）の同項第一号の譲渡をした場合には、当該譲渡については、同号に規定する収用交換等による譲渡とみなして同項ただし書及び同条第七項の規定を適用する。
suppl-4031-16/art-19/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-13
If a farming heir to whom the provisions of Article 70-6, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of paragraph (5), apply has, during the period from January 1, 1992 to December 31, 1994, made a transfer referred to in item (i) of that paragraph of specified farmland, etc. in an urbanization promotion area to which the provisions of that paragraph apply (limited to that pertaining to an inheritance that commenced before January 1, 1985) to the State, a local government, the Housing and Urban Development Corporation or any other corporation specified by Cabinet Order, the provisions of the proviso to that paragraph and paragraph (7) of that Article apply to that transfer by deeming it to be a transfer by expropriation or exchange, etc. prescribed in that item.
machine translation, not official
**第十四項** 前各項に定めるもののほか、第二項に規定する旧法の規定による農地等の贈与者が平成四年一月一日以後に死亡した場合における当該死亡による相続又は遺贈に係る相続税に対する新法第七十条の五の規定の適用に関する事項その他前各項の規定の適用に関し必要な事項は、政令で定める。
suppl-4031-16/art-19/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-14
Beyond what is provided for in the preceding paragraphs, matters concerning the application of the provisions of Article 70-5 of the New Act to inheritance tax on inheritance or bequest resulting from the death in the case where a donor of farmland, etc. under the Former Act prescribed in paragraph (2) dies on or after January 1, 1992, and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
machine translation, not official
**第十五項** 新法第七十条の七（同条第一項に規定する割合に係る部分並びに同条第六項及び第七項に係る部分に限る。）の規定は、施行日以後にする相続税法（昭和二十五年法律第七十三号）第三十八条第一項又は第四十三条第五項の規定による延納の許可に係る相続税について適用し、施行日前にこれらの規定による延納の許可をした相続税については、第十七項及び第十八項に定めるものを除き、なお従前の例による。
suppl-4031-16/art-19/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-15
The provisions of Article 70-7 of the New Act (limited to the part pertaining to the ratio prescribed in paragraph (1) of that Article and the part pertaining to paragraphs (6) and (7) of that Article) apply to inheritance tax pertaining to permission for payment in installments under the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) granted on or after the Effective Date, and, except as provided in paragraphs (17) and (18), the provisions then in force continue to govern inheritance tax for which permission for payment in installments under those provisions was granted before the Effective Date.
machine translation, not official
**第十六項** 新法第七十条の七（同条第一項に規定する割合に係る部分並びに同条第六項及び第七項に係る部分を除く。）の規定は、森林法改正法の施行の日以後に相続又は遺贈により取得した財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-4031-16/art-19/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-16
The provisions of Article 70-7 of the New Act (excluding the part pertaining to the ratio prescribed in paragraph (1) of that Article and the part pertaining to paragraphs (6) and (7) of that Article) apply to inheritance tax on property acquired by inheritance or bequest on or after the date on which the Forest Act Amendment Act comes into effect, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
machine translation, not official
**第十七項** 施行日前にした延納の許可に係る相続税額で、当該相続税額の計算の基礎となった財産の価額の合計額のうちに旧法第七十条の七第一項に規定する森林施業計画が定められている区域内に存する立木の価額の占める割合が十分の三以上で十分の四未満であるものがある場合において、当該延納の許可を受けた者から施行日以後に納期限が到来する延納に係る分納税額について、施行日以後最初に到来する納期限（施行日から当該納期限までの期間が四月に満たない場合には、施行日から四月を経過する日。次項において同じ。）までに政令で定めるところにより当該許可を受けた者の申請があったときは、税務署長は、新法第七十条の七第一項又は第二項の規定に準じて当該分納税額を変更することができる。
suppl-4031-16/art-19/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-17
In the case where there is an amount of inheritance tax for which permission for payment in installments was granted before the Effective Date and for which the ratio of the value of standing timber located within the district for which a forest operation plan prescribed in Article 70-7, paragraph (1) of the Former Act has been established to the total value of the property that formed the basis for calculating that amount of inheritance tax is three-tenths or more and less than four-tenths, if the person who was granted that permission files an application, pursuant to the provisions of Cabinet Order, with regard to the installment payments pertaining to the payment in installments whose due date for payment arrives on or after the Effective Date, by the first due date for payment arriving on or after the Effective Date (or, if the period from the Effective Date to that due date for payment is less than four months, the day on which four months have elapsed from the Effective Date; the same applies in the following paragraph), the district director may change those installment payments in accordance with the provisions of Article 70-7, paragraph (1) or (2) of the New Act.
machine translation, not official
**第十八項** 前項に規定する場合において、施行日前に延納の許可を受けた者が施行日以後最初に到来する延納に係る分納税額の納期限までに新法第七十条の七第五項に規定する書類を納税地の所轄税務署長に提出したときは、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち施行日以後の期間に対応するものについては、同条第三項の規定に準じて計算するものとする。
suppl-4031-16/art-19/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-18
In the case prescribed in the preceding paragraph, if a person who was granted permission for payment in installments before the Effective Date has submitted the documents prescribed in Article 70-7, paragraph (5) of the New Act to the district director having jurisdiction over the place for tax payment by the due date for payment of the installment payment pertaining to the payment in installments that first arrives on or after the Effective Date, the portion of the interest tax pertaining to the amount of inheritance tax for which the due date for payment of an installment payment pertaining to the payment in installments arrives on or after the Effective Date that corresponds to the period on or after the Effective Date is to be calculated in accordance with the provisions of paragraph (3) of that Article.
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### 第二十条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4031-16/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-20
**第一項** 新法第七十七条の三の規定は、施行日以後に同条第一号に規定する協議、調停又はあっせんにより取得するこれらの規定に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の三第一号に規定する協議、調停又はあっせんにより取得したこれらの規定に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4031-16/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-20/par-1
The provisions of Article 77-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that is acquired on or after the Effective Date through consultation, conciliation or mediation prescribed in item (i) of that Article, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that was acquired before the Effective Date through consultation, conciliation or mediation prescribed in Article 77-3, item (i) of the Former Act.
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**第二項** 新法第七十七条の四第二項の規定は、同項に規定する農住組合の組合員が施行日以後に同項に規定する交換分合により取得する土地の所有権の移転の登記に係る登録免許税について適用し、当該組合員が施行日前に旧法第七十七条の四第二項に規定する交換分合により取得した土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4031-16/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-20/par-2
The provisions of Article 77-4, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that a member of an agricultural and residential land cooperative prescribed in that paragraph acquires through exchange and consolidation prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land that the member acquired through exchange and consolidation prescribed in Article 77-4, paragraph (2) of the Former Act before the Effective Date.
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**第三項** 新法第七十八条の二の規定は、同条に規定する生産森林組合又は農業生産法人が施行日以後に同条に規定する出資を受ける同条の土地の所有権の移転の登記に係る登録免許税について適用し、旧法第七十八条の二に規定する生産森林組合又は農業生産法人が施行日前に同条に規定する出資を受けた同条の土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4031-16/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-20/par-3
The provisions of Article 78-2 of the New Act apply to registration and license tax on the registration of transfer of ownership of land referred to in that Article for which a production forestry cooperative or agricultural production corporation prescribed in that Article receives a capital contribution prescribed in that Article on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land referred to in that Article for which a production forestry cooperative or agricultural production corporation prescribed in Article 78-2 of the Former Act received a capital contribution prescribed in that Article before the Effective Date.
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**第四項** 施行日前にされた旧法第八十一条第二項に規定する承認に係る同項各号に掲げる事項及び施行日から平成五年三月三十一日までの間にされる承認（産業構造転換円滑化臨時措置法（昭和六十二年法律第二十四号）第四条第二項に規定する特定設備（大蔵省令で定めるものに限る。）をその事業の用に供する同法第八条第一項に規定する承認提携事業者に係る同項の承認に限る。）に係る旧法第八十一条第二項各号に掲げる事項については、同項の規定は、なおその効力を有する。この場合において、施行日以後にされる当該承認に係る同項各号に掲げる事項に係る同項の規定の適用については、同項中「平成三年三月三十一日」とあるのは、「平成五年三月三十一日」とする。
suppl-4031-16/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-20/par-4
With regard to the matters listed in the items of Article 81, paragraph (2) of the Former Act pertaining to the approval prescribed in that paragraph that was given before the Effective Date, and the matters listed in the items of Article 81, paragraph (2) of the Former Act pertaining to approvals given during the period from the Effective Date to March 31, 1993 (limited to the approval referred to in Article 8, paragraph (1) of the Act on Temporary Measures for Facilitating Industrial Structural Transformation (Act No. 24 of 1987) pertaining to an approved tie-up business operator prescribed in that paragraph that uses specified equipment prescribed in Article 4, paragraph (2) of that Act (limited to that specified by Order of the Ministry of Finance) for its business), the provisions of that paragraph remain in force. In this case, with regard to the application of the provisions of that paragraph to the matters listed in the items of that paragraph pertaining to that approval given on or after the Effective Date, the phrase "March 31, 1991" in that paragraph is deemed to be replaced with "March 31, 1993".
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### 第二十一条（有価証券取引税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Securities Transaction Tax
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suppl-4031-16/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-21
**第一項** 新法第九十三条の規定は、施行日以後に同条第一項に規定する証券会社以外の者が同項に規定する法人に対し行う同項に規定する端株の譲渡に係る有価証券取引税について適用する。
suppl-4031-16/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-21/par-1
The provisions of Article 93 of the New Act apply to securities transaction tax on transfers of fractional shares prescribed in paragraph (1) of that Article that a person other than a securities company prescribed in that paragraph makes, on or after the Effective Date, to a corporation prescribed in that paragraph.
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### 第二十三条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4031-16/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-23
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律（次項において「改正後の昭和六十三年改正法」という。）附則第五条第四項の規定は、平成三年分以後の所得税について適用し、平成二年分以前の所得税については、なお従前の例による。
suppl-4031-16/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-23/par-1
The provisions of Article 5, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1988 Amendment Act as Amended" in the following paragraph) apply to income tax for 1991 and subsequent years, and with regard to income tax for 1990 and earlier years, the provisions then in force continue to govern.
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**第二項** 改正後の昭和六十三年改正法附則第十二条第五項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4031-16/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-23/par-2
The provisions of Article 12, paragraph (5) of the Supplementary Provisions of the 1988 Amendment Act as Amended apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date.
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## 附 則 平成三年五月二日法律第六九号
suppl-4031-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-69 · https://japanlaw.org/l/332AC0000000026/suppl-4031-69
### 第一条（施行期日） — Effective Date
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suppl-4031-69/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-69/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-69/art-1
**第一項** この法律は、平成四年一月一日から施行する。
suppl-4031-69/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-69/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-69/art-1/par-1
This Act comes into effect as of January 1, 1992.
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## 附 則 平成三年一〇月五日法律第九五号
suppl-4031-95 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-95 · https://japanlaw.org/l/332AC0000000026/suppl-4031-95
### 第一条（施行期日） — Effective Date
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suppl-4031-95/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-95/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-95/art-1
**第一項** この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。
suppl-4031-95/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-95/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-95/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 9 months from the date of promulgation.
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## 附 則 平成四年三月三一日法律第一四号
suppl-4041-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14
### 第一条（施行期日） — Effective Date
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suppl-4041-14/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-1
**第一項** この法律は、平成四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4041-14/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-1/par-1
This Act comes into effect on April 1, 1992; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:
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**一** 目次の改正規定（「第五節 有価証券取引税法の特例（第九十三条・第九十四条）」を「／第五節 有価証券取引税法の特例（第九十三条・第九十四条）／第六節 取引所税法の特例（第九十五条・第九十六条）／」に改める部分に限る。）、第一条の改正規定及び第六章に一節を加える改正規定 平成四年十月一日
suppl-4041-14/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-1/par-1/item-1
the provisions amending the table of contents (limited to the part replacing "Section 5 Special Provisions of the Securities Transaction Tax Act (Articles 93 and 94)" with "/Section 5 Special Provisions of the Securities Transaction Tax Act (Articles 93 and 94)/Section 6 Special Provisions of the Exchange Tax Act (Articles 95 and 96)/"), the provisions amending Article 1, and the provisions adding one Section to Chapter VI: October 1, 1992;
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**二** 第二十五条の改正規定、第二十五条の二を削る改正規定、第二十五条の三の改正規定及び同条に三項を加え、第二章第二節第五款中同条を第二十五条の二とする改正規定並びに附則第七条並びに第八条第一項及び第三項の規定 平成五年一月一日
suppl-4041-14/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-1/par-1/item-2
the provisions amending Article 25, the provisions deleting Article 25-2, the provisions amending Article 25-3, and the provisions adding three paragraphs to that Article and renumbering that Article as Article 25-2 in Chapter II, Section 2, Subsection 5, and the provisions of Article 7 and Article 8, paragraphs (1) and (3) of the Supplementary Provisions: January 1, 1993;
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**三** 第十条の四第一項に各号を加える改正規定（同項第四号に係る部分に限る。）、第十八条第一項に二号を加える改正規定（同項第七号に係る部分に限る。）、第四十二条の七第一項に各号を加える改正規定（同項第四号に係る部分に限る。）、第五十二条第一項に二号を加える改正規定（同項第七号に係る部分に限る。）及び第六十六条の十第一項に二号を加える改正規定（同項第七号に係る部分に限る。）並びに附則第四条第五項及び第二十条第五項の規定 特定中小企業集積の活性化に関する臨時措置法（平成四年法律第四十四号）の施行の日
suppl-4041-14/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-1/par-1/item-3
the provisions adding items to Article 10-4, paragraph (1) (limited to the part concerning item (iv) of that paragraph), the provisions adding two items to Article 18, paragraph (1) (limited to the part concerning item (vii) of that paragraph), the provisions adding items to Article 42-7, paragraph (1) (limited to the part concerning item (iv) of that paragraph), the provisions adding two items to Article 52, paragraph (1) (limited to the part concerning item (vii) of that paragraph), and the provisions adding two items to Article 66-10, paragraph (1) (limited to the part concerning item (vii) of that paragraph), and the provisions of Article 4, paragraph (5) and Article 20, paragraph (5) of the Supplementary Provisions: the date on which the Act on Temporary Measures for the Revitalization of Specified Agglomerations of Small and Medium-sized Enterprises (Act No. 44 of 1992) comes into effect;
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**四** 第十八条第一項に二号を加える改正規定（同項第八号に係る部分に限る。）、第五十二条第一項に二号を加える改正規定（同項第八号に係る部分に限る。）、第五十五条の四第一項の表の第一号から第三号までの改正規定及び第六十六条の十第一項に二号を加える改正規定（同項第八号に係る部分に限る。） 伝統的工芸品産業の振興に関する法律の一部を改正する法律（平成四年法律第四十一号）の施行の日
suppl-4041-14/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-1/par-1/item-4
the part of the provisions adding two items to Article 18, paragraph (1) that concerns item (viii) of that paragraph, the part of the provisions adding two items to Article 52, paragraph (1) that concerns item (viii) of that paragraph, the provisions amending items (i) through (iii) of the table in Article 55-4, paragraph (1), and the part of the provisions adding two items to Article 66-10, paragraph (1) that concerns item (viii) of that paragraph: the date on which the Act Partially Amending the Act on the Promotion of Traditional Craft Industries (Act No. 41 of 1992) comes into effect;
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**五** 第二十八条の二第一項中第四号を第五号とし、第三号の次に一号を加える改正規定及び第六十六条の十一第一項中第四号を第五号とし、第三号の次に一号を加える改正規定 金属鉱業等鉱害対策特別措置法の一部を改正する法律（平成四年法律第四十八号）の施行の日
suppl-4041-14/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-1/par-1/item-5
the provisions in Article 28-2, paragraph (1) renumbering item (iv) as item (v) and adding one item after item (iii), and the provisions in Article 66-11, paragraph (1) renumbering item (iv) as item (v) and adding one item after item (iii): the date on which the Act Partially Amending the Act on Special Measures for Pollution Caused by the Metal Mining Industry, etc (Act No. 48 of 1992) comes into effect;
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**六** 第四十二条の四から第四十二条の八までの改正規定（「第四十六条の二」を「第四十六条の三」に改める部分に限る。）、第四十六条の改正規定、第四十六条の二の次に一条を加える改正規定、第四十八条第一項の改正規定（「第四十五条まで」の下に「若しくは第四十六条の三」を加える部分に限る。）、第四十九条の改正規定、第六十四条第六項の改正規定、第六十五条の七第七項の改正規定、第六十六条の十二の見出しの改正規定、第六十六条の十三及び第六十六条の十四の改正規定（第六十六条の十三に係る部分に限る。）及び第六十七条の四の改正規定並びに附則第二十条第二項（「第四十六条の二」とあるのは「第四十六条の三」と読み替える部分に限る。）、第三十九条（「第四十六条の二第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和六十三年改正法附則第十二条第四項」と」の下に「、平成四年新法第四十六条の三第一項中「第四十五条の二まで」とあるのは「第四十五条の二まで若しくは昭和六十三年改正法附則第十二条第四項」と」を加える部分、「平成三年新法第四十八条第一項中「第四十五条まで」とあるのは「第四十五条まで」を「平成四年新法第四十八条第一項中「若しくは第四十六条の三」とあるのは「、第四十六条の三」に改める部分、「平成三年新法第四十九条第一項中「第四十五条の二まで」とあるのは「第四十五条の二まで」を「平成四年新法第四十九条第一項中「若しくは第四十六条の三」とあるのは「、第四十六条の三」に改める部分及び「第四十七条から第五十一条まで」を「第四十六条の三から第五十一条まで」に改める部分に限る。）及び第四十三条（租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十五条第九項の表の改正規定に限る。）の規定 輸入の促進及び対内投資事業の円滑化に関する臨時措置法（平成四年法律第二十二号）の施行の日
suppl-4041-14/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-1/par-1/item-6
the provisions amending Articles 42-4 through 42-8 (limited to the part replacing "Article 46-2" with "Article 46-3"), the provisions amending Article 46, the provisions adding one Article after Article 46-2, the provisions amending Article 48, paragraph (1) (limited to the part adding "or Article 46-3" after "through Article 45"), the provisions amending Article 49, the provisions amending Article 64, paragraph (6), the provisions amending Article 65-7, paragraph (7), the provisions amending the heading of Article 66-12, the provisions amending Articles 66-13 and 66-14 (limited to the part concerning Article 66-13) and the provisions amending Article 67-4, as well as the provisions of Article 20, paragraph (2) of the Supplementary Provisions (limited to the part deeming "Article 46-2" to be replaced with "Article 46-3"), Article 39 of the Supplementary Provisions (limited to the part adding ', the phrase "through Article 45-2" in Article 46-3, paragraph (1) of the 1992 New Act is deemed to be replaced with "through Article 45-2 or Article 12, paragraph (4) of the Supplementary Provisions of the 1988 Amendment Act"' after 'the phrase "or Article 51" in Article 46-2, paragraph (1) is deemed to be replaced with ", Article 51 or Article 12, paragraph (4) of the Supplementary Provisions of the 1988 Amendment Act"', the part replacing 'the phrase "through Article 45" in Article 48, paragraph (1) of the 1991 New Act is deemed to be replaced with "through Article 45' with 'the phrase "or Article 46-3" in Article 48, paragraph (1) of the 1992 New Act is deemed to be replaced with ", Article 46-3', the part replacing 'the phrase "through Article 45-2" in Article 49, paragraph (1) of the 1991 New Act is deemed to be replaced with "through Article 45-2' with 'the phrase "or Article 46-3" in Article 49, paragraph (1) of the 1992 New Act is deemed to be replaced with ", Article 46-3', and the part replacing "Articles 47 through 51" with "Articles 46-3 through 51") and Article 43 of the Supplementary Provisions (limited to the provisions amending the table in Article 15, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991)): the date on which the Act on Temporary Measures for the Promotion of Imports and the Facilitation of Inward Investment Projects (Act No. 22 of 1992) comes into effect;
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**七** 第四十四条の八第一項の表に一号を加える改正規定及び附則第二十一条第三項の規定 中小企業流通業務効率化促進法（平成四年法律第六十五号）の施行の日
suppl-4041-14/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-1/par-1/item-7
the provisions adding one item to the table in Article 44-8, paragraph (1) and the provisions of Article 21, paragraph (3) of the Supplementary Provisions: the date on which the Act on Promotion of Efficiency Improvement of Distribution Operations of Small and Medium-Sized Enterprises (Act No. 65 of 1992) comes into effect.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
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suppl-4041-14/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成四年分以後の所得税について適用し、平成三年分以前の所得税については、なお従前の例による。
suppl-4041-14/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1992 and subsequent years, and with regard to income tax for 1991 and earlier years, the provisions then in force continue to govern.
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### 第三条（エネルギー環境変化対応設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy Environment Change Response Equipment Is Acquired
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suppl-4041-14/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-3
**第一項** 改正前の租税特別措置法（以下「旧法」という。）第十条の二第一項に規定する個人が、この法律の施行の日（以下「施行日」という。）前に取得又は製作若しくは建設をした同項に規定するエネルギー環境変化対応設備を同項に規定する事業の用に供した場合における所得税については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「次条」とあるのは「租税特別措置法の一部を改正する法律（平成五年法律第十号）による改正後の租税特別措置法（以下「平成五年新法」という。）第十条の三」と、「第十三条の二」とあるのは「第十三条の三」と、同条第三項中「次条」とあるのは「平成五年新法第十条の三」と、「第十三条の二」とあるのは「第十三条の三」と、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成五年新法第十条の二第三項若しくは租税特別措置法の一部を改正する法律（平成二年法律第十三号。以下「平成二年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第十条の二第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第九項中「租税特別措置法第十条の二第三項」とあるのは「租税特別措置法の一部を改正する法律（平成四年法律第十四号）附則第三条第一項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第十条の二第三項」とする。
suppl-4041-14/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-3/par-1
With regard to income tax in the case where an individual prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") has put energy environment change response equipment prescribed in that paragraph that the individual acquired, manufactured or constructed before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date") to use for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "the following Article" in paragraph (1) of that Article is deemed to be replaced with "Article 10-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993) (hereinafter referred to as the "1993 New Act")", the phrase "Article 13-2" with "Article 13-3", the phrase "the following Article" in paragraph (3) of that Article with "Article 10-3 of the 1993 New Act", the phrase "Article 13-2" with "Article 13-3", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the 1993 New Act or Article 10-2, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1990; hereinafter referred to as the "1990 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, those amounts", and the phrase "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (9) of that Article with "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1992), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act".
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**第二項** 前項の規定の適用がある場合における平成五年新法第十条、第十条の二、第二十八条の三、第三十三条の六又は第三十七条の三（平成五年新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、平成五年新法第十条第六項第二号中「又は第十六条」とあるのは「若しくは第十六条又は租税特別措置法の一部を改正する法律（平成四年法律第十四号。以下「平成四年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第十条の二」と、平成五年新法第十条の二第三項中「百分の二十に相当する金額を超える」とあるのは「百分の二十に相当する金額（平成四年改正法附則第三条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第十条の二第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した金額）を超える」と、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成四年改正法附則第三条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第十条の二第三項若しくは第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、平成五年新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第三項中「第十六条まで」とあるのは「第十六条まで並びに平成四年改正法附則第三条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第十条の二」とする。
suppl-4041-14/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-3/par-2
With regard to the application of the provisions of Article 10, Article 10-2, Article 28-3, Article 33-6 or Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the 1993 New Act) of the 1993 New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (6), item (ii) of the 1993 New Act is deemed to be replaced with ", Article 16 or Article 10-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1992; hereinafter referred to as the "1992 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act", the phrase "exceeding the amount equivalent to 20 percent" in Article 10-2, paragraph (3) of the 1993 New Act with "exceeding the amount equivalent to 20 percent (if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, the amount remaining after deducting that amount)", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, those amounts", and the phrase "through Article 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (3) of the 1993 New Act with "through Article 16 and Article 10-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act".
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### 第四条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4041-14/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-4
**第一項** 個人が施行日前に取得若しくは製作又は賃借をした旧法第十条の四第一項の表の第一号又は第二号の中欄に掲げる同項の事業基盤強化設備については、なお従前の例による。
suppl-4041-14/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-4/par-1
With regard to business base strengthening equipment under paragraph (1) of Article 10-4 of the Former Act that is listed in the middle column of item (i) or (ii) of the table in that paragraph and that an individual acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.
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**第二項** 旧法第十条の四第一項の表の第一号又は第二号の上欄に掲げる個人で平成五年二月二十四日までに特定中小企業者事業転換対策等臨時措置法（昭和六十一年法律第四号）第三条第一項に規定する事業転換計画に係る同項の承認を受けたものが施行日から平成五年三月三十一日までの期間内に取得若しくは製作又は賃借をした同表の第二号の中欄に掲げる旧法第十条の四第一項の事業基盤強化設備については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同項中「次条第一項」とあるのは「平成四年新法第十条の四、第十条の五第一項」と、同号の上欄中「のうち同項第三号に掲げるもので」とあるのは「のうち」と、「個人（前号に掲げる個人に該当する者を除く。）」とあるのは「個人」と、同号の下欄中「指定業種以外の業種に属する」とあるのは「当該事業転換計画に定められた事業の転換によつて行うこととなる」と、同条第三項中「次条第一項」とあるのは「平成四年新法第十条の四、第十条の五第一項」と、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成四年新法第十条の四第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第五項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成四年新法第十条の四第三項若しくは第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第十項中「租税特別措置法第十条の四第三項から第五項まで」とあるのは「租税特別措置法の一部を改正する法律（平成四年法律第十四号）附則第四条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第十条の四第三項から第五項まで」と、同条第十四項中「租税特別措置法第十条の四第十一項」とあるのは「租税特別措置法の一部を改正する法律（平成四年法律第十四号）附則第四条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第十条の四第十一項」とする。
suppl-4041-14/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-4/par-2
With regard to business base strengthening equipment under Article 10-4, paragraph (1) of the Former Act that is listed in the middle column of item (ii) of the table in that paragraph and that an individual listed in the left-hand column of item (i) or (ii) of that table, being an individual who has received, by February 24, 1993, the approval referred to in Article 3, paragraph (1) of the Act on Temporary Measures for Business Conversion, etc. of Specified Small and Medium-Sized Enterprises (Act No. 4 of 1986) for a business conversion plan prescribed in that paragraph, acquired, manufactured or leased within the period from the Effective Date to March 31, 1993, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "paragraph (1) of the following Article" in that paragraph is deemed to be replaced with "Article 10-4 and Article 10-5, paragraph (1) of the 1992 New Act", the phrase "among those, one listed in item (iii) of that paragraph that" in the left-hand column of that item with "among those, one that", the phrase "individual (excluding a person who falls under the individual listed in the preceding item)" with "individual", the phrase "belonging to an industry other than a designated industry" in the right-hand column of that item with "to be carried out through the business conversion specified in that business conversion plan", the phrase "paragraph (1) of the following Article" in paragraph (3) of that Article with "Article 10-4 and Article 10-5, paragraph (1) of the 1992 New Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-4, paragraph (3) of the 1992 New Act, those amounts", the phrase "if there is an amount to be deducted, that amount" in paragraph (5) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-4, paragraph (3) or (4) of the 1992 New Act, those amounts", the phrase "Article 10-4, paragraphs (3) through (5) of the Act on Special Measures Concerning Taxation" in paragraph (10) of that Article with "Article 10-4, paragraphs (3) through (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1992), which remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 10-4, paragraph (11) of the Act on Special Measures Concerning Taxation" in paragraph (14) of that Article with "Article 10-4, paragraph (11) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1992), which remains in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of that Act".
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**第三項** 前項の規定の適用がある場合における新法第十条から第十条の四まで、第二十八条の三、第三十三条の六又は第三十七条の三（新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、新法第十条第四項第二号中「又は第十六条」とあるのは「若しくは第十六条又は平成四年改正法附則第四条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第十条の四（次条から第三十七条の三までにおいて「平成四年旧法第十条の四」という。）」と、新法第十条の二第一項及び第三項並びに第十条の三第一項及び第三項中「又は第十六条」とあるのは「若しくは第十六条又は平成四年旧法第十条の四」と、新法第十条の四第三項中「百分の二十に相当する金額を超える」とあるのは「百分の二十に相当する金額（平成四年改正法附則第四条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第十条の四第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した金額）を超える」と、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成四年改正法附則第四条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第十条の四第三項若しくは第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第五項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成四年改正法附則第四条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第十条の四第三項から第五項までの規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第三項中「第十六条まで」とあるのは「第十六条まで並びに平成四年旧法第十条の四」とする。
suppl-4041-14/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-4/par-3
With regard to the application of the provisions of Articles 10 through 10-4, Article 28-3, Article 33-6 or Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (4), item (ii) of the New Act is deemed to be replaced with ", Article 16 or Article 10-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act (referred to as "Article 10-4 of the 1992 Former Act" in the following Article through Article 37-3)", the phrase "or Article 16" in Article 10-2, paragraphs (1) and (3) and Article 10-3, paragraphs (1) and (3) of the New Act with ", Article 16 or Article 10-4 of the 1992 Former Act", the phrase "exceeding the amount equivalent to 20 percent" in Article 10-4, paragraph (3) of the New Act with "exceeding the amount equivalent to 20 percent (if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-4, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act, the amount remaining after deducting that amount)", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-4, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act, those amounts", the phrase "if there is an amount to be deducted, that amount" in paragraph (5) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-4, paragraphs (3) through (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act, those amounts", and the phrase "through Article 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (3) of the New Act with "through Article 16 and Article 10-4 of the 1992 Former Act".
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**第四項** 新法第十条の四第一項第一号から第三号までの規定は、これらの規定に掲げる個人が施行日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用し、旧法第十条の四第一項の表の第三号から第五号までの上欄に掲げる個人が施行日前に取得若しくは製作又は賃借をした同項に規定する事業基盤強化設備については、なお従前の例による。この場合において、新法第十条の四第一項第一号から第三号までに掲げる個人が施行日から平成五年二月二十四日までの間に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備に係る同条の規定の適用については、同項中「貸付けの用に供した場合を除く」とあるのは、「貸付けの用及び指定業種（特定中小企業者事業転換対策等臨時措置法（昭和六十一年法律第四号）第二条第二項第一号の規定に基づき指定された業種又は同項第二号の規定に基づき地域を限つて指定された業種をいう。以下この項において同じ。）に属する事業の用に供した場合を除くものとし、現に指定業種に属する事業を営む者として政令で定める個人にあつては当該指定業種に属する事業の用に供した場合を含む」とする。
suppl-4041-14/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-4/par-4
The provisions of Article 10-4, paragraph (1), items (i) through (iii) of the New Act apply to business base strengthening equipment prescribed in that paragraph that an individual listed in those provisions acquires, manufactures or leases on or after the Effective Date, and with regard to business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Former Act that an individual listed in the left-hand column of items (iii) through (v) of the table in that paragraph acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 10-4 of the New Act to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual listed in items (i) through (iii) of that paragraph acquires, manufactures or leases during the period from the Effective Date to February 24, 1993, the phrase "excluding the case where it is put to use for leasing" in that paragraph is deemed to be replaced with "excluding the case where it is put to use for leasing or for a business belonging to a designated industry (meaning an industry designated pursuant to the provisions of Article 2, paragraph (2), item (i) of the Act on Temporary Measures for Business Conversion, etc. of Specified Small and Medium-Sized Enterprises (Act No. 4 of 1986) or an industry designated with a limitation to an area pursuant to the provisions of item (ii) of that paragraph; the same applies hereinafter in this paragraph), and including, for an individual specified by Cabinet Order as a person actually operating a business belonging to a designated industry, the case where it is put to use for a business belonging to that designated industry".
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**第五項** 新法第十条の四第一項第四号の規定は、個人が特定中小企業集積の活性化に関する臨時措置法の施行の日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用する。この場合において、前項後段の規定は、当該個人が同日から平成五年二月二十四日までの間に取得若しくは製作又は賃借をする当該事業基盤強化設備について準用する。
suppl-4041-14/art-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-4/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-4/par-5
The provisions of Article 10-4, paragraph (1), item (iv) of the New Act apply to business base strengthening equipment prescribed in that paragraph that an individual acquires, manufactures or leases on or after the date on which the Act on Temporary Measures for the Revitalization of Specified Small and Medium-Sized Enterprise Agglomerations comes into effect. In this case, the provisions of the second sentence of the preceding paragraph apply mutatis mutandis to that business base strengthening equipment that the individual acquires, manufactures or leases during the period from that date to February 24, 1993.
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### 第五条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4041-14/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5
**第一項** 新法第十一条第一項の表の第一号の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第一号に掲げる減価償却資産については、なお従前の例による。
suppl-4041-14/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5/par-1
The provisions of item (i) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in that item of which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in item (i) of the table in Article 11, paragraph (1) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第十二条第一項の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4041-14/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5/par-2
The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第十二条の二第二項の規定は、個人が施行日以後に取得等をする同項に規定する医療用機器等について適用し、個人が施行日前に取得等をした旧法第十二条の二第二項に規定する医療用機器等については、なお従前の例による。
suppl-4041-14/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5/par-3
The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新法第十四条の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅については、なお従前の例による。
suppl-4041-14/art-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5/par-4
The provisions of Article 14 of the New Act apply to rental housing prescribed in paragraph (1) of that Article that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、個人が施行日前に取得又は建設をした旧法第十五条第一項に規定する倉庫用建物等については、なお従前の例による。
suppl-4041-14/art-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5/par-5
The provisions of Article 15, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第六項** 新法第十七条の規定は、個人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、個人が施行日前に取得等をした旧法第十七条に規定する減価償却資産については、なお従前の例による。
suppl-4041-14/art-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-5/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5/par-6
The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 17 of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第七項** 個人が、平成五年二月二十四日までに旧法第十八条第一項第五号に掲げる法人に対し支出した同号に定める負担金については、同条の規定は、なおその効力を有する。
suppl-4041-14/art-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-5/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5/par-7
With regard to contributions specified in Article 18, paragraph (1), item (v) of the Former Act that an individual paid, by February 24, 1993, to a corporation listed in that item, the provisions of that Article remain in force.
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### 第六条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
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suppl-4041-14/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-6
**第一項** 平成四年分の所得税に係る新法第二十一条第一項の規定の適用については、同項中「当該収入金額の百分の八（次項第三号」とあるのは「平成四年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の十二（次項第三号に掲げる取引によるものについては、百分の十六）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の八（同号」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-4041-14/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-6/par-1
With regard to the application of the provisions of Article 21, paragraph (1) of the New Act to income tax for 1992, the phrase "8 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "12 percent of that revenue within the period from January 1, 1992 to March 31 of that year (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 8 percent of that revenue within the period from April 1 to December 31 of that year (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".
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### 第七条（青色申告特別控除等に関する経過措置） — Transitional Measures Concerning the Special Deduction for Blue Returns, etc.
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suppl-4041-14/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-7
**第一項** 新法第二十五条の二の規定は、平成五年分以後の所得税について適用する。この場合において、平成五年分から平成十六年分までの各年分の所得税については、同条第三項中「場合に限る」とあるのは「場合又は当該取引の内容を簡易な記録の方法及び記載事項により記録している場合として財務省令で定める場合に限る」と、同項第一号中「五十五万円」とあるのは「五十五万円（当該取引の内容を簡易な記録の方法及び記載事項により記録している場合として財務省令で定める場合には、四十五万円）」とする。
suppl-4041-14/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-7/par-1
The provisions of Article 25-2 of the New Act apply to income tax for 1993 and subsequent years. In this case, with regard to income tax for each year from 1993 to 2004, the phrase "limited to the case" in paragraph (3) of that Article is deemed to be replaced with "limited to the case, or the case specified by Order of the Ministry of Finance as a case where the details of those transactions are recorded by a simplified method of recording and with simplified entries", and the phrase "550,000 yen" in item (i) of that paragraph with "550,000 yen (or 450,000 yen in the case specified by Order of the Ministry of Finance as a case where the details of those transactions are recorded by a simplified method of recording and with simplified entries)".
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**第二項** 平成四年分以前の所得税に係る旧法第二十五条の三第一項に規定する青色申告控除額については、なお従前の例による。
suppl-4041-14/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-7/par-2
With regard to the amount of the blue return deduction prescribed in Article 25-3, paragraph (1) of the Former Act for income tax for 1992 and earlier years, the provisions then in force continue to govern.
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### 第八条（みなし法人課税を選択した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Deemed Corporate Taxation Has Been Elected
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suppl-4041-14/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-8
**第一項** 旧法第二十五条の二第一項の選択をした同項に規定する居住者の平成四年分以前の所得税については、なお従前の例による。
suppl-4041-14/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-8/par-1
With regard to income tax for 1992 and earlier years of a resident prescribed in Article 25-2, paragraph (1) of the Former Act who has made the election referred to in that paragraph, the provisions then in force continue to govern.
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**第二項** 平成四年分の所得税に係る旧法第二十五条の二の規定の適用については、同条第一項中「営むもの」とあるのは「営むもの（平成四年四月一日以後に新たに当該事業を開始したものを除く。）」と、「平成五年分」とあるのは「平成四年分」と、同条第四項中「平成五年分」とあるのは「平成四年分」とする。
suppl-4041-14/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-8/par-2
With regard to the application of the provisions of Article 25-2 of the Former Act to income tax for 1992, the phrase "who operates" in paragraph (1) of that Article is deemed to be replaced with "who operates (excluding a person who newly commenced that business on or after April 1, 1992)", the phrase "1993" with "1992", and the phrase "1993" in paragraph (4) of that Article with "1992".
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**第三項** 平成四年分以前の所得税について旧法第二十五条の二の規定の適用を受けた第一項の居住者の平成五年分以後の所得税の額の計算その他必要な経過措置は、政令で定める。
suppl-4041-14/art-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-8/par-3
The calculation of the amount of income tax for 1993 and subsequent years of a resident referred to in paragraph (1) who received the application of the provisions of Article 25-2 of the Former Act for income tax for 1992 or earlier years, and other necessary transitional measures, are specified by Cabinet Order.
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### 第九条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4041-14/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-9
**第一項** 新法第三十一条の二第二項第一号の規定は、個人が施行日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用し、個人が施行日前に行った旧法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡については、なお従前の例による。
suppl-4041-14/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-9/par-1
The provisions of Article 31-2, paragraph (2), item (i) of the New Act apply to a transfer that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article and that an individual makes on or after the Effective Date, and with regard to a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act and that an individual made before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第三十四条の三第二項第四号及び第五号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧法第三十四条の三第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4041-14/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-9/par-2
The provisions of Article 34-3, paragraph (2), items (iv) and (v) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and with regard to a transfer of land, etc. prescribed in Article 34-3, paragraph (1) of the Former Act that an individual made before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第三十七条第一項及び第三十七条の三第二項第一号の規定は、個人が施行日以後に行う新法第三十七条第一項の表の第十五号の上欄に掲げる資産の譲渡について適用する。
suppl-4041-14/art-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-9/par-3
The provisions of Article 37, paragraph (1) and Article 37-3, paragraph (2), item (i) of the New Act apply to a transfer of assets listed in the left-hand column of item (xv) of the table in Article 37, paragraph (1) of the New Act that an individual makes on or after the Effective Date.
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### 第十条（株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.
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suppl-4041-14/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-10
**第一項** 新法第三十七条の十第三項第四号の規定は、個人が施行日以後に行う同条第一項に規定する株式等の譲渡について適用する。
suppl-4041-14/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-10/par-1
The provisions of Article 37-10, paragraph (3), item (iv) of the New Act apply to a transfer of shares, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date.
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### 第十一条（上場株式等に係る譲渡所得等の源泉分離選択課税に関する経過措置） — Transitional Measures Concerning Elective Separate Withholding Taxation on Capital Gains, etc. from Listed Shares, etc.
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suppl-4041-14/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-11
**第一項** 新法第三十七条の十一第一項第三号及び第四項第二号の規定は、施行日以後に行われる同条第一項に規定する上場株式等の譲渡について適用し、施行日前に行われた旧法第三十七条の十一第一項に規定する上場株式等の譲渡については、なお従前の例による。
suppl-4041-14/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-11/par-1
The provisions of Article 37-11, paragraph (1), item (iii) and paragraph (4), item (ii) of the New Act apply to a transfer of listed shares, etc. prescribed in paragraph (1) of that Article that is made on or after the Effective Date, and with regard to a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act that was made before the Effective Date, the provisions then in force continue to govern.
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### 第十二条（公社債等の譲渡等による所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer, etc. of Public and Corporate Bonds, etc.
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suppl-4041-14/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-12
**第一項** 新法第三十七条の十三第一項第一号、第三項及び第四項の規定は、個人が施行日以後に行う同号に規定する公社債の譲渡又は同条第三項に規定する交換について適用する。
suppl-4041-14/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-12/par-1
The provisions of Article 37-13, paragraph (1), item (i), paragraph (3) and paragraph (4) of the New Act apply to a transfer of public and corporate bonds prescribed in that item, or an exchange prescribed in paragraph (3) of that Article, that an individual makes on or after the Effective Date.
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### 第十三条（国等に重要文化財等を譲渡した場合の譲渡所得の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Capital Gains Where Important Cultural Properties, etc. Are Transferred to the State, etc.
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suppl-4041-14/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-13
**第一項** 施行日前に個人が行った旧法第四十条の二に規定する資産の譲渡については、なお従前の例による。
suppl-4041-14/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-13/par-1
With regard to a transfer of assets prescribed in Article 40-2 of the Former Act that an individual made before the Effective Date, the provisions then in force continue to govern.
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### 第十四条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
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suppl-4041-14/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-14
**第一項** 新法第四十条の四の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度の同項に規定する適用対象留保金額について適用し、旧法第四十条の四第一項に規定する特定外国子会社等の施行日前に終了した事業年度の同項に規定する適用対象留保金額については、なお従前の例による。
suppl-4041-14/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-14/par-1
The provisions of Article 40-4 of the New Act apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for a business year of a specified foreign subsidiary, etc. prescribed in that paragraph ending on or after the Effective Date, and with regard to the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act for a business year of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, the provisions then in force continue to govern.
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### 第十五条（年末調整に係る住宅の取得等をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where a Dwelling Is Acquired, etc. in Connection with Year-End Adjustment
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suppl-4041-14/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-15
**第一項** 新法第四十一条の二の規定は、居住者が施行日以後に同条第一項に規定する申告書を提出する場合について適用し、居住者が施行日前に旧法第四十一条の二第一項に規定する申告書を提出した場合については、なお従前の例による。
suppl-4041-14/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-15/par-1
The provisions of Article 41-2 of the New Act apply to the case where a resident submits the return prescribed in paragraph (1) of that Article on or after the Effective Date, and with regard to the case where a resident submitted the return prescribed in Article 41-2, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
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### 第十六条（償還差益に対する分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption
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suppl-4041-14/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-16
**第一項** 新法第四十一条の十二第七項の規定は、外国法人が施行日以後に発行される同条第八項に規定する割引債について支払を受ける同項に規定する償還差益について適用し、外国法人が施行日前に発行された旧法第四十一条の十二第七項に規定する割引債について支払を受ける同項に規定する償還差益については、なお従前の例による。
suppl-4041-14/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-16/par-1
The provisions of Article 41-12, paragraph (7) of the New Act apply to profit from redemption prescribed in paragraph (8) of that Article that a foreign corporation receives as payment on discount bonds prescribed in that paragraph that are issued on or after the Effective Date, and with regard to profit from redemption prescribed in that paragraph that a foreign corporation receives as payment on discount bonds prescribed in Article 41-12, paragraph (7) of the Former Act that were issued before the Effective Date, the provisions then in force continue to govern.
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### 第十七条（免税芸能法人等が支払う芸能人等の役務提供報酬に係る源泉徴収の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services
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suppl-4041-14/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-17
**第一項** 新法第四十二条の規定は、同条第一項に規定する免税芸能法人等が施行日以後に行う同項に規定する芸能人等の役務提供を主たる内容とする事業に係る同項に規定する芸能人等の役務提供報酬で、当該免税芸能法人等が施行日以後に支払うものについて適用する。
suppl-4041-14/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-17/par-1
The provisions of Article 42 of the New Act apply to remuneration for the provision of services by entertainers, etc. prescribed in paragraph (1) of that Article that pertains to a business whose principal content is the provision of services by entertainers, etc. prescribed in that paragraph and that a tax-exempt entertainment corporation, etc. prescribed in that paragraph carries out on or after the Effective Date, being remuneration that the tax-exempt entertainment corporation, etc. pays on or after the Effective Date.
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### 第十八条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-4041-14/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-18
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4041-14/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-18/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) commencing on or after the Effective Date, and with regard to corporation tax for business years of a corporation that commenced before the Effective Date, the provisions then in force continue to govern.
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### 第十九条（エネルギー環境変化対応設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Environment Change Response Equipment, etc. Is Acquired
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suppl-4041-14/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-19
**第一項** 旧法第四十二条の五第一項に規定する法人が施行日前に取得又は製作若しくは建設をした同項に規定するエネルギー環境変化対応設備等を同項に規定する事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「前条、次条第二項から第四項まで及び第六項」とあるのは「租税特別措置法の一部を改正する法律（平成六年法律第二十二号）による改正後の租税特別措置法（以下「平成六年新法」という。）第四十二条の四、第四十二条の五第二項及び第三項、第四十二条の六第二項から第四項まで及び第六項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成六年新法第四十二条の五第二項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、同条第八項中「又は租税特別措置法第四十二条の五第二項」とあるのは「又は租税特別措置法の一部を改正する法律（平成四年法律第十四号。以下「平成四年改正法」という。）附則第十九条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の五第二項」と、「並びに租税特別措置法第四十二条の五第二項」とあるのは「並びに平成四年改正法附則第十九条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の五第二項」とする。
suppl-4041-14/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-19/par-1
With regard to corporation tax in the case where a corporation prescribed in Article 42-5, paragraph (1) of the Former Act has put energy environment change response equipment, etc. prescribed in that paragraph that it acquired, manufactured or constructed before the Effective Date to use for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "the preceding Article, paragraphs (2) through (4) and paragraph (6) of the following Article" in paragraph (2) of that Article is deemed to be replaced with "Article 42-4, Article 42-5, paragraphs (2) and (3), and Article 42-6, paragraphs (2) through (4) and paragraph (6) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 22 of 1994) (hereinafter referred to as the "1994 New Act")", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (2) of the 1994 New Act, those amounts", the phrase "or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation" in paragraph (8) of that Article with "or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1992; hereinafter referred to as the "1992 Amendment Act"), which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act", and the phrase "and Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation" with "and Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act".
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**第二項** 前項の規定の適用がある場合における平成六年新法第四十二条の四から第四十二条の八まで、第五十二条の二、第五十二条の三、第六十二条及び第六十二条の三（平成六年新法第六十三条第五項及び第六十三条の二第六項において準用する場合を含む。）の規定の適用については、平成六年新法第四十二条の四第一項中「第六十八条の二」とあるのは「第六十八条の二並びに平成四年改正法附則第十九条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の五第三項（次条から第四十二条の八までにおいて「平成四年旧法第四十二条の五第三項」という。）」と、平成六年新法第四十二条の五第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成四年旧法第四十二条の五第三項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成四年旧法第四十二条の五第三項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、平成六年新法第四十二条の六第二項、第四十二条の七第二項及び第四十二条の八第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成四年旧法第四十二条の五第三項」と、平成六年新法第五十二条の二第一項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成四年改正法附則第十九条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の五第一項（以下この条及び次条において「平成四年旧法第四十二条の五第一項」という。）」と、同条第二項及び第三項並びに平成六年新法第五十二条の三第一項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成四年旧法第四十二条の五第一項」と、平成六年新法第六十二条第六項第二号中「とする」とあるのは「とし、平成四年改正法附則第十九条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の五の規定の適用については、同条第二項中「並びに第六十八条の二」とあるのは、「、第六十二条並びに第六十八条の二」とする」と、平成六年新法第六十二条の三第十一項第二号中「とする」とあるのは「とし、平成四年改正法附則第十九条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の五の規定の適用については、同条第二項中「並びに第六十八条の二」とあるのは、「、第六十二条の三並びに第六十八条の二」とする」とする。
suppl-4041-14/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-19/par-2
With regard to the application of the provisions of Articles 42-4 through 42-8, Article 52-2, Article 52-3, Article 62 and Article 62-3 (including as applied mutatis mutandis pursuant to Article 63, paragraph (5) and Article 63-2, paragraph (6) of the 1994 New Act) of the 1994 New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 68-2" in Article 42-4, paragraph (1) of the 1994 New Act is deemed to be replaced with "Article 68-2, and Article 42-5, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act (referred to as 'Article 42-5, paragraph (3) of the 1992 Former Act' in the following Article through Article 42-8)", the phrase "Article 68-2" in Article 42-5, paragraph (2) of the 1994 New Act with "Article 68-2, and Article 42-5, paragraph (3) of the 1992 Former Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (3) of the 1992 Former Act, those amounts", the phrase "Article 68-2" in Article 42-6, paragraph (2), Article 42-7, paragraph (2) and Article 42-8, paragraph (2) of the 1994 New Act with "Article 68-2, and Article 42-5, paragraph (3) of the 1992 Former Act", the phrase "or Articles 43 through 49" in Article 52-2, paragraph (1) of the 1994 New Act with ", Articles 43 through 49 or Article 42-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act (hereinafter referred to as 'Article 42-5, paragraph (1) of the 1992 Former Act' in this Article and the following Article)", the phrase "or Articles 43 through 49" in paragraphs (2) and (3) of that Article and Article 52-3, paragraph (1) of the 1994 New Act with ", Articles 43 through 49 or Article 42-5, paragraph (1) of the 1992 Former Act", Article 62, paragraph (6), item (ii) of the 1994 New Act is deemed to further provide that, with regard to the application of the provisions of Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 62 and Article 68-2", and Article 62-3, paragraph (11), item (ii) of the 1994 New Act is deemed to further provide that, with regard to the application of the provisions of Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 62-3 and Article 68-2".
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### 第二十条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4041-14/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20
**第一項** 法人が施行日前に取得若しくは製作又は賃借をした旧法第四十二条の七第一項の表の第一号又は第二号の中欄に掲げる同項の事業基盤強化設備については、なお従前の例による。
suppl-4041-14/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20/par-1
With regard to business base strengthening equipment under Article 42-7, paragraph (1) of the Former Act that is listed in the middle column of item (i) or (ii) of the table in that paragraph and that a corporation acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.
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**第二項** 旧法第四十二条の七第一項の表の第一号又は第二号の上欄に掲げる法人で平成五年二月二十四日までに特定中小企業者事業転換対策等臨時措置法第三条第一項に規定する事業転換計画に係る同項の承認を受けたものが施行日から同年三月三十一日までの期間内に取得若しくは製作又は賃借をした同号の中欄に掲げる旧法第四十二条の七第一項の事業基盤強化設備については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号の上欄中「のうち同項第三号に掲げるもので」とあるのは「のうち」と、「法人（前号に掲げる法人に該当する者を除く。）」とあるのは「法人」と、同号の下欄中「指定業種以外の業種に属する」とあるのは「当該事業転換計画に定められた事業の転換によつて行うこととなる」と、同条第二項中「第四十二条の四」とあるのは「平成六年新法第四十二条の四」と、「前条第二項」とあるのは「第四十二条の六第二項」と、「次条第二項」とあるのは「第四十二条の七第二項から第四項まで及び第六項、第四十二条の八第二項」と、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成六年新法第四十二条の七第二項若しくは第三項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、同条第十一項中「又は租税特別措置法第四十二条の七第二項から第四項まで」とあるのは「又は租税特別措置法の一部を改正する法律（平成四年法律第十四号。以下「平成四年改正法」という。）附則第二十条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の七第二項から第四項まで」と、「並びに租税特別措置法第四十二条の七第二項から第四項まで」とあるのは「並びに平成四年改正法附則第二十条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の七第二項から第四項まで」と、同条第十二項中「租税特別措置法第四十二条の七第六項」とあるのは「平成四年改正法附則第二十条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の七第六項」とする。
suppl-4041-14/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20/par-2
With regard to business base strengthening equipment under Article 42-7, paragraph (1) of the Former Act that a corporation listed in the left-hand column of item (i) or (ii) of the table in that paragraph, being a corporation that has received, by February 24, 1993, the approval referred to in Article 3, paragraph (1) of the Act on Temporary Measures for Business Conversion, etc. of Specified Small and Medium-Sized Enterprises for a business conversion plan prescribed in that paragraph, acquired, manufactured or leased within the period from the Effective Date to March 31 of that year, and that is listed in the middle column of that item, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "among those, one listed in item (iii) of that paragraph that" in the left-hand column of that item is deemed to be replaced with "among those, one that", the phrase "corporation (excluding a person who falls under the corporation listed in the preceding item)" with "corporation", the phrase "belonging to an industry other than a designated industry" in the right-hand column of that item with "to be carried out through the business conversion specified in that business conversion plan", the phrase "Article 42-4" in paragraph (2) of that Article with "Article 42-4 of the 1994 New Act", the phrase "paragraph (2) of the preceding Article" with "Article 42-6, paragraph (2)", the phrase "paragraph (2) of the following Article" with "Article 42-7, paragraphs (2) through (4) and paragraph (6), and Article 42-8, paragraph (2)", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-7, paragraph (2) or (3) of the 1994 New Act, those amounts", the phrase "or Article 42-7, paragraphs (2) through (4) of the Act on Special Measures Concerning Taxation" in paragraph (11) of that Article with "or Article 42-7, paragraphs (2) through (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1992; hereinafter referred to as the "1992 Amendment Act"), which remain in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act", the phrase "and Article 42-7, paragraphs (2) through (4) of the Act on Special Measures Concerning Taxation" with "and Article 42-7, paragraphs (2) through (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remain in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act", and the phrase "Article 42-7, paragraph (6) of the Act on Special Measures Concerning Taxation" in paragraph (12) of that Article with "Article 42-7, paragraph (6) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act".
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**第三項** 前項の規定の適用がある場合における平成六年新法第四十二条の四から第四十二条の八まで、第五十二条の二、第五十二条の三、第六十二条及び第六十二条の三（平成六年新法第六十三条第五項及び第六十三条の二第六項において準用する場合を含む。）の規定の適用については、平成六年新法第四十二条の四第一項中「第六十八条の二」とあるのは「第六十八条の二並びに平成四年改正法附則第二十条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の七第四項及び第六項（次条から第四十二条の八までにおいて「平成四年旧法第四十二条の七第四項及び第六項」という。）」と、平成六年新法第四十二条の五第二項、第四十二条の六第二項及び第四十二条の七第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成四年旧法第四十二条の七第四項及び第六項」と、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成四年改正法附則第二十条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の七第四項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、平成六年新法第四十二条の八第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成四年旧法第四十二条の七第四項及び第六項」と、平成六年新法第五十二条の二第一項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成四年改正法附則第二十条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の七第一項（以下この条及び次条において「平成四年旧法第四十二条の七第一項」という。）」と、同条第二項及び第三項並びに平成六年新法第五十二条の三第一項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成四年旧法第四十二条の七第一項」と、平成六年新法第六十二条第六項第二号中「とする」とあるのは「とし、平成四年改正法附則第二十条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の七の規定の適用については、同条第二項中「並びに第六十八条の二」とあるのは、「、第六十二条並びに第六十八条の二」とする」と、平成六年新法第六十二条の三第十一項第二号中「とする」とあるのは「とし、平成四年改正法附則第二十条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の七の規定の適用については、同条第二項中「並びに第六十八条の二」とあるのは、「、第六十二条の三並びに第六十八条の二」とする」とする。
suppl-4041-14/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20/par-3
With regard to the application of the provisions of Articles 42-4 through 42-8, Article 52-2, Article 52-3, Article 62 and Article 62-3 (including as applied mutatis mutandis pursuant to Article 63, paragraph (5) and Article 63-2, paragraph (6) of the 1994 New Act) of the 1994 New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 68-2" in Article 42-4, paragraph (1) of the 1994 New Act is deemed to be replaced with "Article 68-2, and Article 42-7, paragraphs (4) and (6) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remain in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act (referred to as 'Article 42-7, paragraphs (4) and (6) of the 1992 Former Act' in the following Article through Article 42-8)", the phrase "Article 68-2" in Article 42-5, paragraph (2), Article 42-6, paragraph (2) and Article 42-7, paragraph (2) of the 1994 New Act with "Article 68-2, and Article 42-7, paragraphs (4) and (6) of the 1992 Former Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-7, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act, those amounts", the phrase "Article 68-2" in Article 42-8, paragraph (2) of the 1994 New Act with "Article 68-2, and Article 42-7, paragraphs (4) and (6) of the 1992 Former Act", the phrase "or Articles 43 through 49" in Article 52-2, paragraph (1) of the 1994 New Act with ", Articles 43 through 49 or Article 42-7, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act (hereinafter referred to as 'Article 42-7, paragraph (1) of the 1992 Former Act' in this Article and the following Article)", the phrase "or Articles 43 through 49" in paragraphs (2) and (3) of that Article and Article 52-3, paragraph (1) of the 1994 New Act with ", Articles 43 through 49 or Article 42-7, paragraph (1) of the 1992 Former Act", Article 62, paragraph (6), item (ii) of the 1994 New Act is deemed to further provide that, with regard to the application of the provisions of Article 42-7 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 62 and Article 68-2", and Article 62-3, paragraph (11), item (ii) of the 1994 New Act is deemed to further provide that, with regard to the application of the provisions of Article 42-7 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 62-3 and Article 68-2".
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**第四項** 新法第四十二条の七第一項第一号から第三号までの規定は、これらの規定に掲げる法人が施行日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用し、旧法第四十二条の七第一項の表の第三号から第五号までの上欄に掲げる法人が施行日前に取得若しくは製作又は賃借をした同項に規定する事業基盤強化設備については、なお従前の例による。この場合において、新法第四十二条の七第一項第一号から第三号までに掲げる法人が施行日から平成五年二月二十四日までの間に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備に係る同条の規定の適用については、同項中「貸付けの用に供した場合を除く」とあるのは、「貸付けの用及び指定業種（特定中小企業者事業転換対策等臨時措置法第二条第二項第一号の規定に基づき指定された業種又は同項第二号の規定に基づき地域を限つて指定された業種をいう。以下この項において同じ。）に属する事業の用に供した場合を除くものとし、現に指定業種に属する事業を営む者として政令で定める法人にあつては当該指定業種に属する事業の用に供した場合を含む」とする。
suppl-4041-14/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20/par-4
The provisions of Article 42-7, paragraph (1), items (i) through (iii) of the New Act apply to business base strengthening equipment prescribed in that paragraph that a corporation listed in those provisions acquires, manufactures or leases on or after the Effective Date, and with regard to business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act that a corporation listed in the left-hand column of items (iii) through (v) of the table in that paragraph acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 42-7 of the New Act to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation listed in items (i) through (iii) of that paragraph acquires, manufactures or leases during the period from the Effective Date to February 24, 1993, the phrase "excluding the case where it is put to use for leasing" in that paragraph is deemed to be replaced with "excluding the case where it is put to use for leasing or for a business belonging to a designated industry (meaning an industry designated pursuant to the provisions of Article 2, paragraph (2), item (i) of the Act on Temporary Measures for Business Conversion, etc. of Specified Small and Medium-Sized Enterprises or an industry designated with a limitation to an area pursuant to the provisions of item (ii) of that paragraph; the same applies hereinafter in this paragraph), and including, for a corporation specified by Cabinet Order as a person actually operating a business belonging to a designated industry, the case where it is put to use for a business belonging to that designated industry".
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**第五項** 新法第四十二条の七第一項第四号の規定は、法人が特定中小企業集積の活性化に関する臨時措置法の施行の日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用する。この場合において、前項後段の規定は、当該法人が同日から平成五年二月二十四日までの間に取得若しくは製作又は賃借をする当該事業基盤強化設備について準用する。
suppl-4041-14/art-20/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20/par-5
The provisions of Article 42-7, paragraph (1), item (iv) of the New Act apply to business base strengthening equipment prescribed in that paragraph that a corporation acquires, manufactures or leases on or after the date on which the Act on Temporary Measures for the Revitalization of Specified Small and Medium-Sized Enterprise Agglomerations comes into effect. In this case, the provisions of the second sentence of the preceding paragraph apply mutatis mutandis to that business base strengthening equipment that the corporation acquires, manufactures or leases during the period from that date to February 24, 1993.
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### 第二十一条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4041-14/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21
**第一項** 新法第四十三条第一項の表の第一号の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号に掲げる減価償却資産については、なお従前の例による。
suppl-4041-14/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-1
The provisions of item (i) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in that item of which a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in item (i) of the table in Article 43, paragraph (1) of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第四十四条の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する高度技術工業用設備について適用し、法人が施行日前に取得等をした旧法第四十四条の二第一項に規定する高度技術工業用設備については、なお従前の例による。
suppl-4041-14/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-2
The provisions of Article 44-2, paragraph (1) of the New Act apply to high-technology industrial equipment prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to high-technology industrial equipment prescribed in Article 44-2, paragraph (1) of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第四十四条の八第一項の表の第八号の規定は、法人が中小企業流通業務効率化促進法の施行の日以後に取得等をする同項に規定する商業施設等について適用する。
suppl-4041-14/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-3
The provisions of item (viii) of the table in Article 44-8, paragraph (1) of the New Act apply to commercial facilities, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the date on which the Act on Promotion of Efficiency Improvement of Distribution Operations of Small and Medium-Sized Enterprises comes into effect.
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**第四項** 新法第四十五条第一項の規定は、法人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4041-14/art-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-4
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新法第四十五条の二第二項の規定は、法人が施行日以後に取得等をする同項に規定する医療用機器等について適用し、法人が施行日前に取得等をした旧法第四十五条の二第二項に規定する医療用機器等については、なお従前の例による。
suppl-4041-14/art-21/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-5
The provisions of Article 45-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第六項** 新法第四十七条第一項、第二項及び第五項の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅については、なお従前の例による。
suppl-4041-14/art-21/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-6
The provisions of Article 47, paragraphs (1), (2) and (5) of the New Act apply to rental housing prescribed in paragraph (1) of that Article that a corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第七項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する倉庫用建物等については、なお従前の例による。
suppl-4041-14/art-21/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-7
The provisions of Article 48, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第八項** 新法第五十一条第一項の規定は、施行日以後に同項の特定組合が新法第五十五条の四第一項の事業計画の承認等を受ける当該事業計画に定める共同利用施設について適用し、施行日前に旧法第五十一条第一項の特定組合が旧法第五十五条の四第一項の事業計画の承認等を受けた当該事業計画に定める共同利用施設については、なお従前の例による。
suppl-4041-14/art-21/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-8
The provisions of Article 51, paragraph (1) of the New Act apply to common use facilities specified in a business plan referred to in Article 55-4, paragraph (1) of the New Act for which a specified association referred to in Article 51, paragraph (1) of the New Act receives the approval, etc. of that business plan on or after the Effective Date, and with regard to common use facilities specified in a business plan referred to in Article 55-4, paragraph (1) of the Former Act for which a specified association referred to in Article 51, paragraph (1) of the Former Act received the approval, etc. of that business plan before the Effective Date, the provisions then in force continue to govern.
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**第九項** 法人が、平成五年二月二十四日までに旧法第五十二条第一項第五号に掲げる法人に対し支出した同号に定める負担金については、同条の規定は、なおその効力を有する。
suppl-4041-14/art-21/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-9
With regard to contributions specified in Article 52, paragraph (1), item (v) of the Former Act that a corporation paid, by February 24, 1993, to a corporation listed in that item, the provisions of that Article remain in force.
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**第十項** 新法第五十二条の四の規定は、法人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、法人が施行日前に取得等をした旧法第五十二条の四に規定する減価償却資産については、なお従前の例による。
suppl-4041-14/art-21/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-10
The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 52-4 of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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### 第二十二条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Corporations
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suppl-4041-14/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-22
**第一項** 新法第五十八条第一項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度において同項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の八（次項第三号」とあるのは「当該事業年度開始の日から平成四年三月三十一日までの期間内の当該収入金額の百分の十二（次項第三号に掲げる取引によるものについては、百分の十六）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の当該収入金額の百分の八（同号」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-4041-14/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-22/par-1
The provisions of Article 58, paragraph (1) of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that paragraph in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in that paragraph in a business year that began before the Effective Date and ends on or after the Effective Date, the phrase "8 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "12 percent of that revenue within the period from the first day of that business year to March 31, 1992 (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 8 percent of that revenue within the period from April 1 of that year to the end of the business year (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".
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### 第二十三条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of a Transfer, etc. of Assets by a Corporation
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suppl-4041-14/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-23
**第一項** 新法第六十二条の三の規定は、法人が平成四年一月一日以後にする同条第一項に規定する土地の譲渡等に係る法人税について適用する。
suppl-4041-14/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-23/par-1
The provisions of Article 62-3 of the New Act apply to corporation tax pertaining to a transfer, etc. of land prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992.
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**第二項** 法人が平成四年一月一日から同年三月三十一日までの間にした新法第六十二条の三第一項に規定する土地の譲渡等で同日以前に終了した事業年度に係るものについては、同条第九項に規定する書類の添付がない同項に規定する法人税申告書の提出があった場合においても、施行日以後二月を経過する日までに納税地の所轄税務署長に当該書類を提出したときは、同項の規定にかかわらず、同条第五項の規定を適用することができる。
suppl-4041-14/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-23/par-2
With regard to a transfer, etc. of land prescribed in Article 62-3, paragraph (1) of the New Act that a corporation made during the period from January 1, 1992 to March 31 of that year and that pertains to a business year that ended on or before that date, even in the case where a corporation tax return prescribed in paragraph (9) of that Article has been submitted without the documents prescribed in that paragraph attached, if the corporation submits those documents to the district director having jurisdiction over its place for tax payment by the day on which two months have elapsed from the Effective Date, the provisions of paragraph (5) of that Article may be applied, notwithstanding the provisions of paragraph (9) of that Article.
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**第三項** 新法第六十三条の規定は、法人が平成四年一月一日以後にする同条第一項に規定する短期所有に係る土地の譲渡等に係る法人税について適用し、法人が同日前にした旧法第六十三条第一項に規定する短期所有に係る土地の譲渡等に係る法人税については、なお従前の例による。
suppl-4041-14/art-23/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-23/par-3
The provisions of Article 63 of the New Act apply to corporation tax pertaining to a transfer, etc. of land held for a short term prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992, and with regard to corporation tax pertaining to a transfer, etc. of land held for a short term prescribed in Article 63, paragraph (1) of the Former Act that a corporation made before that date, the provisions then in force continue to govern.
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**第四項** 新法第六十三条の二の規定は、法人が平成四年一月一日以後にする同条第一項に規定する超短期所有に係る土地の譲渡等に係る法人税について適用し、法人が同日前にした旧法第六十三条の二第一項に規定する超短期所有に係る土地の譲渡等に係る法人税については、なお従前の例による。
suppl-4041-14/art-23/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-23/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-23/par-4
The provisions of Article 63-2 of the New Act apply to corporation tax pertaining to a transfer, etc. of land held for a super short term prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992, and with regard to corporation tax pertaining to a transfer, etc. of land held for a super short term prescribed in Article 63-2, paragraph (1) of the Former Act that a corporation made before that date, the provisions then in force continue to govern.
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**第五項** 新法第六十五条の七第一項及び第十項並びに第六十五条の八の規定は、法人が施行日以後に行う新法第六十五条の七第一項の表の第十六号の上欄に掲げる資産の譲渡に係る法人税について適用する。
suppl-4041-14/art-23/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-23/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-23/par-5
The provisions of Article 65-7, paragraphs (1) and (10) and Article 65-8 of the New Act apply to corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xvi) of the table in Article 65-7, paragraph (1) of the New Act that a corporation makes on or after the Effective Date.
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### 第二十四条（土地等の現物出資をした場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where a Capital Contribution in Kind of Land, etc. Is Made
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suppl-4041-14/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-24
**第一項** 新法第六十六条の規定は、法人が施行日以後に行う同条第一項に規定する出資に係る法人税について適用し、法人が施行日前に行った同項に規定する出資に係る法人税については、なお従前の例による。
suppl-4041-14/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-24/par-1
The provisions of Article 66 of the New Act apply to corporation tax pertaining to a contribution prescribed in paragraph (1) of that Article that a corporation makes on or after the Effective Date, and with regard to corporation tax pertaining to a contribution prescribed in that paragraph that a corporation made before the Effective Date, the provisions then in force continue to govern.
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### 第二十五条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations
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suppl-4041-14/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-25
**第一項** 新法第六十六条の六の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度の同項に規定する適用対象留保金額について適用し、旧法第六十六条の六第一項に規定する特定外国子会社等の施行日前に終了した事業年度の同項に規定する適用対象留保金額については、なお従前の例による。
suppl-4041-14/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-25/par-1
The provisions of Article 66-6 of the New Act apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for a business year of a specified foreign subsidiary, etc. prescribed in that paragraph ending on or after the Effective Date, and with regard to the amount of applicable retained income prescribed in Article 66-6, paragraph (1) of the Former Act for a business year of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, the provisions then in force continue to govern.
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### 第二十六条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
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suppl-4041-14/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-26
**第一項** 旧法第六十六条の十第一項第五号に掲げる法人が平成五年二月二十四日までに取得し、又は製作した同号に定める固定資産で同項に規定する試験研究用資産に該当するものについては、同条の規定は、なおその効力を有する。
suppl-4041-14/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-26/par-1
With regard to fixed assets specified in Article 66-10, paragraph (1), item (v) of the Former Act that a corporation listed in that item acquired or manufactured by February 24, 1993 and that fall under assets for experimental research prescribed in that paragraph, the provisions of that Article remain in force.
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### 第二十七条（関西文化学術研究都市における文化学術研究交流施設の設置等を行う会社に対し出資をした場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where a Capital Contribution Is Made to a Company Establishing, etc. Cultural and Academic Research Exchange Facilities in the Kansai Cultural and Academic Research City
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suppl-4041-14/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-27
**第一項** 法人が旧法第六十六条の十四第一項の規定により施行日前に開始した事業年度において同項の特別勘定として経理した金額の益金の額への算入については、なお従前の例による。
suppl-4041-14/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-27/par-1
With regard to the inclusion in gross profit of an amount that a corporation entered in its accounts as the special account referred to in Article 66-14, paragraph (1) of the Former Act pursuant to the provisions of that paragraph in a business year that commenced before the Effective Date, the provisions then in force continue to govern.
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### 第二十八条（日本国有鉄道清算事業団特別債券を交換した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Japanese National Railways Settlement Corporation Special Bonds Are Exchanged
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suppl-4041-14/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-28
**第一項** 新法第六十七条の五の規定は、法人が施行日以後にする同条第一項に規定する交換に係る法人税について適用する。
suppl-4041-14/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-28/par-1
The provisions of Article 67-5 of the New Act apply to corporation tax pertaining to an exchange prescribed in paragraph (1) of that Article that a corporation makes on or after the Effective Date.
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### 第二十九条（外国子会社の配当等に係る外国税額控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Foreign Tax Credit for Dividends, etc. from Foreign Subsidiaries
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suppl-4041-14/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-29
**第一項** 新法第六十八条の四の規定は、法人が施行日以後に同条第一項に規定する外国子会社から受ける法人税法第六十九条第四項に規定する配当等の額に係る新法第六十八条の四第一項に規定する外国孫会社の所得に対して課される同項に規定する外国法人税について適用する。
suppl-4041-14/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-29/par-1
The provisions of Article 68-4 of the New Act apply to foreign country's corporate tax prescribed in paragraph (1) of that Article that is imposed on the income of a foreign second-tier subsidiary prescribed in that paragraph and that pertains to the amount of dividends, etc. prescribed in Article 69, paragraph (4) of the Corporation Tax Act that a corporation receives, on or after the Effective Date, from a foreign subsidiary prescribed in Article 68-4, paragraph (1) of the New Act.
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### 第三十条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4041-14/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-30
**第一項** 新法第六十九条の三第一項及び第二項の規定は、平成四年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）により取得した同条第一項に規定する小規模宅地等に係る相続税について適用し、同日前に相続又は遺贈により取得した旧法第六十九条の三第一項に規定する小規模宅地等に係る相続税については、なお従前の例による。
suppl-4041-14/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-30/par-1
The provisions of Article 69-3, paragraphs (1) and (2) of the New Act apply to inheritance tax on small-scale residential land, etc. prescribed in paragraph (1) of that Article that has been acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after January 1, 1992, and with regard to inheritance tax on small-scale residential land, etc. prescribed in Article 69-3, paragraph (1) of the Former Act that was acquired by inheritance or bequest before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第七十条の三第一項の規定は、平成四年一月一日以後に贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この項において同じ。）により取得した財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。
suppl-4041-14/art-30/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-30/par-2
The provisions of Article 70-3, paragraph (1) of the New Act apply to gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after January 1, 1992, and with regard to gift tax on property acquired by gift before that date, the provisions then in force continue to govern.
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### 第三十一条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4041-14/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-31
**第一項** 新法第七十六条第一項の規定は、施行日以後に国から同項に規定する売渡しを受ける土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に国から旧法第七十六条第一項に規定する売渡し又は譲与を受けた土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4041-14/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-31/par-1
The provisions of Article 76, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land sold by the State as prescribed in that paragraph on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land sold or transferred without compensation by the State as prescribed in Article 76, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
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**第二項** 施行日前に旧法第七十七条の二第一項に規定する法人が借受けをした同項に規定する農地、採草放牧地又は開発して農地とすることが適当な土地の賃借権の設定又は移転の登記に係る登録免許税については、なお従前の例による。
suppl-4041-14/art-31/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-31/par-2
With regard to registration and license tax on the registration of the creation of, or registration of transfer of, a right of lease on farmland, pasture land, or land suitable to be developed into farmland prescribed in Article 77-2, paragraph (1) of the Former Act that a corporation prescribed in that paragraph leased before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第七十七条の二第二項の規定は、同項に規定する森林整備法人が施行日以後に同項に規定する分収育林契約に係る土地につき地上権の設定を受ける場合の当該地上権の設定の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の二第二項に規定する森林整備法人が同項に規定する分収育林契約に係る土地につき地上権の設定を受けた場合の当該地上権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-4041-14/art-31/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-31/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-31/par-3
The provisions of Article 77-2, paragraph (2) of the New Act apply to registration and license tax on the registration of the creation of a superficies right in the case where a forest development corporation prescribed in that paragraph has a superficies right created, on or after the Effective Date, on land pertaining to a profit-sharing forest growing contract prescribed in that paragraph, and with regard to registration and license tax on the registration of the creation of a superficies right in the case where a forest development corporation prescribed in Article 77-2, paragraph (2) of the Former Act had a superficies right created, before the Effective Date, on land pertaining to a profit-sharing forest growing contract prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第四項** 新法第七十七条の四第一項の規定は、施行日以後に行われる同項に規定する交換分合により取得する同項に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に行われた旧法第七十七条の四第一項に規定する交換分合により取得した同項に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4041-14/art-31/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-31/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-31/par-4
The provisions of Article 77-4, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph carried out on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-4, paragraph (1) of the Former Act acquired through exchange and consolidation prescribed in that paragraph carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第五項** 新法第七十七条の五の規定は、個人が施行日以後に受ける同条に規定する土地の所有権の保存の登記に係る登録免許税について適用し、個人が施行日前に受けた旧法第七十七条の五に規定する土地の所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-4041-14/art-31/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-31/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-31/par-5
The provisions of Article 77-5 of the New Act apply to registration and license tax on the registration of preservation of ownership of land prescribed in that Article that an individual receives on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of land prescribed in Article 77-5 of the Former Act that an individual received before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第六項** 新法第八十一条の規定は、施行日以後にされる同条に規定する勧告若しくは指示又は認定若しくは承認に係る同条各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧法第八十一条に規定する勧告若しくは指示又は認定若しくは承認に係る同条各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4041-14/art-31/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-31/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-31/par-6
The provisions of Article 81 of the New Act apply to registration and license tax on registration concerning the matters listed in the items of that Article that pertain to a recommendation or instruction, or a certification or approval, prescribed in that Article that is given on or after the Effective Date, and with regard to registration and license tax on registration concerning the matters listed in the items of Article 81 of the Former Act that pertain to a recommendation or instruction, or a certification or approval, prescribed in that Article that was given before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第七項** 施行日から平成六年三月三十一日までの間にされる旧法第八十一条に規定する承認（繊維工業構造改善臨時措置法（昭和四十二年法律第八十二号）第四条第四項又は第五条第一項の規定による承認に限る。）に係る旧法第八十一条各号に掲げる事項については、同条の規定は、なおその効力を有する。この場合において、同条中「平成四年三月三十一日」とあるのは、「平成六年三月三十一日」とする。
suppl-4041-14/art-31/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-31/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-31/par-7
With regard to the matters listed in the items of Article 81 of the Former Act that pertain to an approval prescribed in that Article (limited to an approval under the provisions of Article 4, paragraph (4) or Article 5, paragraph (1) of the Act on Temporary Measures for Structural Improvement of the Textile Industry (Act No. 82 of 1967)) given during the period from the Effective Date to March 31, 1994, the provisions of that Article remain in force. In this case, the phrase "March 31, 1992" in that Article is deemed to be replaced with "March 31, 1994".
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**第八項** 新法第八十一条の三の規定は、同条に規定する者が施行日以後に同条に規定する無償又は減額した価額で取得する土地又は建物の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第八十一条の三に規定する者が同条に規定する無償又は減額した価額で取得した土地又は建物の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4041-14/art-31/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-31/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-31/par-8
The provisions of Article 81-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land or a building that a person prescribed in that Article acquires, on or after the Effective Date, free of charge or at a reduced price as prescribed in that Article, and with regard to registration and license tax on the registration of transfer of ownership of land or a building that a person prescribed in Article 81-3 of the Former Act acquired, before the Effective Date, free of charge or at a reduced price as prescribed in that Article, the provisions then in force continue to govern.
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**第九項** 新法第八十二条の三の規定は、同条に規定する法人が施行日以後に取得する同条に規定する土地の所有権の保存の登記に係る登録免許税について適用し、施行日前に旧法第八十二条の三に規定する法人が取得した同条に規定する土地の所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-4041-14/art-31/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-31/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-31/par-9
The provisions of Article 82-3 of the New Act apply to registration and license tax on the registration of preservation of ownership of land prescribed in that Article that a corporation prescribed in that Article acquires on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of land prescribed in Article 82-3 of the Former Act that a corporation prescribed in that Article acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十項** 新法第八十三条第一項の規定は、施行日以後に同項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第八十三条第一項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4041-14/art-31/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-31/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-31/par-10
The provisions of Article 83, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in that paragraph that are carried out with a loan of funds prescribed in that paragraph received on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in Article 83, paragraph (1) of the Former Act that are carried out with a loan of funds prescribed in that paragraph received before the Effective Date, the provisions then in force continue to govern.
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### 第三十二条（消費税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Consumption Tax
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suppl-4041-14/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-32
**第一項** 施行日前に国内において事業者が行った資産の譲渡等及び施行日前に国内において事業者が行った課税仕入れ並びに施行日前に保税地域から引き取った外国貨物に係る消費税については、なお従前の例による。
suppl-4041-14/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-32/par-1
With regard to consumption tax on transfers, etc. of assets made in Japan by a business operator before the Effective Date, on taxable purchases made in Japan by a business operator before the Effective Date, and on foreign goods taken out of a bonded area before the Effective Date, the provisions then in force continue to govern.
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### 第三十三条（酒税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax
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suppl-4041-14/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-33
**第一項** 施行日前に課した、又は課すべきであった酒税については、なお従前の例による。
suppl-4041-14/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-33/par-1
With regard to liquor tax that was imposed, or should have been imposed, before the Effective Date, the provisions then in force continue to govern.
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**第二項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされる酒税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4041-14/art-33/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-33/par-2
The provisions then in force continue to govern the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date with respect to liquor tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.
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### 第三十四条（石油税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Petroleum Tax
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suppl-4041-14/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-34
**第一項** 施行日前に課した、又は課すべきであった石油税については、なお従前の例による。
suppl-4041-14/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-34/par-1
With regard to petroleum tax that was imposed, or should have been imposed, before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされる石油税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4041-14/art-34/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-34/par-2
The provisions then in force continue to govern the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date with respect to petroleum tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.
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### 第三十五条（有価証券取引税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Securities Transaction Tax
caption: machine translation, not official
suppl-4041-14/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-35
**第一項** 新法第九十四条第二項の規定は、施行日以後に行う同項に規定する特別債券の譲渡に係る有価証券取引税について適用する。
suppl-4041-14/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-35/par-1
The provisions of Article 94, paragraph (2) of the New Act apply to securities transaction tax on a transfer of special bonds prescribed in that paragraph made on or after the Effective Date.
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### 第四十条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4041-14/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-40
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律（次項において「改正後の昭和六十三年改正法」という。）附則第五条第四項の規定は、平成四年分以後の所得税について適用し、平成三年分以前の所得税については、なお従前の例による。
suppl-4041-14/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-40/par-1
The provisions of Article 5, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1988 Amendment Act as Amended" in the following paragraph) apply to income tax for 1992 and subsequent years, and with regard to income tax for 1991 and earlier years, the provisions then in force continue to govern.
machine translation, not official
**第二項** 改正後の昭和六十三年改正法附則第十二条第五項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4041-14/art-40/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-40/par-2
The provisions of Article 12, paragraph (5) of the Supplementary Provisions of the 1988 Amendment Act as Amended apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.
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### 第四十二条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-4041-14/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-42
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律（次項において「改正後の平成二年改正法」という。）附則第三条第一項の規定は、平成四年分以後の所得税について適用し、平成三年分以前の所得税については、なお従前の例による。
suppl-4041-14/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-42/par-1
The provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1990 Amendment Act as Amended" in the following paragraph) apply to income tax for 1992 and subsequent years, and with regard to income tax for 1991 and earlier years, the provisions then in force continue to govern.
machine translation, not official
**第二項** 改正後の平成二年改正法附則第十五条の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4041-14/art-42/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-42/par-2
The provisions of Article 15 of the Supplementary Provisions of the 1990 Amendment Act as Amended apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.
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### 第四十四条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4041-14/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-44
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律（次項において「改正後の平成三年改正法」という。）附則第七条第五項の規定は、個人が施行日以後に行う同項に規定する特定市街化区域農地等の譲渡について適用し、個人が施行日前に行った当該特定市街化区域農地等の譲渡については、なお従前の例による。
suppl-4041-14/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-44/par-1
The provisions of Article 7, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1991 Amendment Act as Amended" in the following paragraph) apply to a transfer of specified farmland, etc. in an urbanization promotion area prescribed in that paragraph that an individual makes on or after the Effective Date, and with regard to a transfer of that specified farmland, etc. in an urbanization promotion area that an individual made before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 改正後の平成三年改正法附則第九条第二項の規定は、居住者が施行日以後に新法第四十一条第一項に規定する増改築等をした家屋（当該増改築等に係る部分に限る。）を同項の定めるところによりその者の居住の用に供した場合について適用する。
suppl-4041-14/art-44/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-44/par-2
The provisions of Article 9, paragraph (2) of the Supplementary Provisions of the 1991 Amendment Act as Amended apply to the case where a resident has, on or after the Effective Date, carried out an extension, reconstruction, etc. prescribed in Article 41, paragraph (1) of the New Act on a house and has used that house (limited to the part pertaining to that extension, reconstruction, etc.) as the resident's residence as prescribed in that paragraph.
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## 附 則 平成四年四月一日法律第二六号
suppl-4041-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-26 · https://japanlaw.org/l/332AC0000000026/suppl-4041-26
**第一項** この法律は、公布の日から施行する。
suppl-4041-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-26/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 平成四年四月二四日法律第三二号
suppl-4041-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-32 · https://japanlaw.org/l/332AC0000000026/suppl-4041-32
### 第一条（施行期日等） — Effective Date, etc.
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suppl-4041-32/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-32/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-32/art-1
**第一項** この法律は、平成五年四月一日から施行する。
suppl-4041-32/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-32/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-32/art-1/par-1
This Act comes into effect as of April 1, 1993.
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## 附 則 平成四年五月六日法律第三九号
suppl-4041-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-39 · https://japanlaw.org/l/332AC0000000026/suppl-4041-39
### 第一条（施行期日） — Effective Date
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suppl-4041-39/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-39/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-39/art-1
**第一項** この法律は、平成四年十月一日から施行する。
suppl-4041-39/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-39/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-39/art-1/par-1
This Act comes into effect on October 1, 1992.
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## 附 則 平成四年五月二二日法律第五七号
suppl-4041-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-57 · https://japanlaw.org/l/332AC0000000026/suppl-4041-57
**第一項** この法律は、公布の日から施行する。
suppl-4041-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-57/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 平成四年五月二九日法律第六四号
suppl-4041-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64 · https://japanlaw.org/l/332AC0000000026/suppl-4041-64
### 第一条（施行期日） — Effective Date
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suppl-4041-64/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-64/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4041-64/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-64/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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### 第十条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4041-64/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4041-64/art-10
**第一項** 前条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第十七条の規定は、施行日の属する年分以後の所得税について適用し、施行日の属する年分前の所得税については、なお従前の例による。この場合において、既存登録ホテル等を有する個人の附則第三条の規定の適用を受けている期間内に終了する各年における当該ホテル又は旅館に係る新租税特別措置法第十七条の規定の適用については、同条中「国際観光ホテル整備法（昭和二十四年法律第二百七十九号）第七条第一項に規定する登録ホテル又は同法第十八条第二項に規定する登録旅館のうち、特に国際観光の振興に寄与するものとして政令で定めるもの」とあるのは、「国際観光ホテル整備法の一部を改正する法律（平成四年法律第六十四号）附則第二条第一項の規定の適用を受けるホテル又は旅館」とする。
suppl-4041-64/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-64/art-10/par-1
The provisions of Article 17 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article) apply to income tax for the year that includes the Effective Date and subsequent years, and with regard to income tax for years before the year that includes the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 17 of the New Act on Special Measures Concerning Taxation in each year ending within the period during which an individual who has an existing registered hotel, etc. receives the application of the provisions of Article 3 of the Supplementary Provisions, with respect to that hotel or ryokan, the phrase "a registered hotel prescribed in Article 7, paragraph (1) of the Act on Development of Hotels for Inbound Tourists (Act No. 279 of 1949) or a registered ryokan prescribed in Article 18, paragraph (2) of that Act, which is specified by Cabinet Order as particularly contributing to the promotion of international tourism" in that Article is deemed to be replaced with "a hotel or ryokan to which the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Development of Hotels for Inbound Tourists (Act No. 64 of 1992) apply".
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**第二項** 新租税特別措置法第五十二条の四の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この項において同じ。）の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、既存登録ホテル等を有する法人の附則第三条の規定の適用を受けている期間内に終了する各事業年度における当該ホテル又は旅館に係る新租税特別措置法第五十二条の四の規定の適用については、同条中「国際観光ホテル整備法第七条第一項に規定する登録ホテル又は同法第十八条第二項に規定する登録旅館のうち、特に国際観光の振興に寄与するものとして政令で定めるもの」とあるのは、「国際観光ホテル整備法の一部を改正する法律（平成四年法律第六十四号）附則第二条第一項の規定の適用を受けるホテル又は旅館」とする。
suppl-4041-64/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-64/art-10/par-2
The provisions of Article 52-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph) ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 52-4 of the New Act on Special Measures Concerning Taxation in each business year ending within the period during which a corporation that has an existing registered hotel, etc. receives the application of the provisions of Article 3 of the Supplementary Provisions, with respect to that hotel or ryokan, the phrase "a registered hotel prescribed in Article 7, paragraph (1) of the Act on Development of Hotels for Inbound Tourists or a registered ryokan prescribed in Article 18, paragraph (2) of that Act, which is specified by Cabinet Order as particularly contributing to the promotion of international tourism" in that Article is deemed to be replaced with "a hotel or ryokan to which the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Development of Hotels for Inbound Tourists (Act No. 64 of 1992) apply".
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## 附 則 平成四年六月五日法律第七六号
suppl-4041-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76 · https://japanlaw.org/l/332AC0000000026/suppl-4041-76
### 第一条（施行期日） — Effective Date
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suppl-4041-76/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-76/art-1
**第一項** この法律は、公布の日から起算して二月を超えない範囲内において政令で定める日から施行する。
suppl-4041-76/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-76/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation.
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### 第十一条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4041-76/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4041-76/art-11
**第一項** 前条の規定による改正後の租税特別措置法（以下この条において「改正後の租税特別措置法」という。）第三十七条第一項及び第三十七条の三第二項第二号の規定は、個人がこの法律の施行の日（以下この条において「施行日」という。）以後に行う改正後の租税特別措置法第三十七条第一項の表の第十一号の上欄に掲げる資産の譲渡について適用する。
suppl-4041-76/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-76/art-11/par-1
The provisions of Article 37, paragraph (1) and Article 37-3, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation as Amended by the provisions of the preceding Article (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended" in this Article) apply to a transfer of assets listed in the left-hand column of item (xi) of the table in Article 37, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended that an individual makes on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date" in this Article).
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**第二項** 改正後の租税特別措置法第六十五条の七第一項及び第六十五条の八第一項の規定は、法人が施行日以後に行う改正後の租税特別措置法第六十五条の七第一項の表の第十一号の上欄に掲げる資産の譲渡について適用する。
suppl-4041-76/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-76/art-11/par-2
The provisions of Article 65-7, paragraph (1) and Article 65-8, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended apply to a transfer of assets listed in the left-hand column of item (xi) of the table in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended that a corporation makes on or after the Effective Date.
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## 附 則 平成四年六月二六日法律第八二号
suppl-4041-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82 · https://japanlaw.org/l/332AC0000000026/suppl-4041-82
### 第一条（施行期日） — Effective Date
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suppl-4041-82/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-82/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4041-82/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-82/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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### 第二十二条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4041-82/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4041-82/art-22
**第一項** 前条の規定による改正後の租税特別措置法（次項において「新租税特別措置法」という。）第二十八条の五第二項第四号の規定は、個人がこの法律の施行の日（以下この条において「施行日」という。）以後に行う同項に規定する土地等の譲渡について適用し、個人が施行日前に行った前条の規定による改正前の租税特別措置法（次項において「旧租税特別措置法」という。）第二十八条の五第二項に規定する土地等の譲渡については、なお従前の例による。
suppl-4041-82/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-82/art-22/par-1
The provisions of Article 28-5, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "New Act on Special Measures Concerning Taxation" in the following paragraph) apply to a transfer of land, etc. prescribed in that paragraph that an individual makes on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date" in this Article), and with regard to a transfer of land, etc. prescribed in Article 28-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (referred to as the "Former Act on Special Measures Concerning Taxation" in the following paragraph) that an individual made before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第六十三条の二第三項第四号の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この項において同じ。）が施行日以後に行う同項に規定する土地等の譲渡について適用し、法人が施行日前に行った旧租税特別措置法第六十三条の二第三項に規定する土地等の譲渡については、なお従前の例による。
suppl-4041-82/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-82/art-22/par-2
The provisions of Article 63-2, paragraph (3), item (iv) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in that paragraph that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph) makes on or after the Effective Date, and with regard to a transfer of land, etc. prescribed in Article 63-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date, the provisions then in force continue to govern.
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## 附 則 平成四年六月二六日法律第八七号
suppl-4041-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-87 · https://japanlaw.org/l/332AC0000000026/suppl-4041-87
### 第一条（施行期日） — Effective Date
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suppl-4041-87/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-87/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-87/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4041-87/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-87/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-87/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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## 附 則 平成五年三月三一日法律第一〇号
suppl-4051-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10
### 第一条（施行期日） — Effective Date
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suppl-4051-10/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1
**第一項** この法律は、平成五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4051-10/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1
This Act comes into effect as of April 1, 1993; provided, however, that the provisions listed in the following items come into effect as of the dates specified in those items:
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**一** 目次の改正規定（「第二十条の四」を「第二十条の五」に改める部分及び「第五十七条の八」を「第五十七条の九」に改める部分に限る。）、第十条の二第一項の改正規定（「又は第三号に掲げる減価償却資産」を「若しくはハ、第三号、第五号又は第六号に掲げる減価償却資産（第五号に掲げる減価償却資産については、政令で定めるものに限る。）」に改める部分（同項第六号に係る部分に限る。）及び「当該取得価額」を「当該取得価額（第六号に掲げる減価償却資産で一の生産設備を構成するものの取得価額の合計額が二十億円を超える場合には、二十億円に当該減価償却資産の取得価額が当該一の生産設備を構成する減価償却資産の取得価額の合計額のうちに占める割合を乗じて計算した金額）」に改める部分に限る。）、同項に一号を加える改正規定、第十八条第一項に一号を加える改正規定、第二章第二節第二款中第二十条の四の次に一条を加える改正規定、第四十二条の五第一項の改正規定（「又は第三号イに掲げる減価償却資産」を「若しくはハ、第三号イ、第五号又は第六号に掲げる減価償却資産（第五号に掲げる減価償却資産については、政令で定めるものに限る。）」に改める部分（同項第六号に係る部分に限る。）及び「当該取得価額」を「当該取得価額（第六号に掲げる減価償却資産で一の生産設備を構成するものの取得価額の合計額が二十億円を超える場合には、二十億円に当該減価償却資産の取得価額が当該一の生産設備を構成する減価償却資産の取得価額の合計額のうちに占める割合を乗じて計算した金額）」に改める部分に限る。）、同項に一号を加える改正規定、第五十二条第一項に一号を加える改正規定、第三章第二節中第五十七条の八を第五十七条の九とし、第五十七条の七の次に一条を加える改正規定及び第六十六条の十第一項に一号を加える改正規定並びに附則第六条第二項及び第十二条第二項の規定 エネルギー等の使用の合理化及び再生資源の利用に関する事業活動の促進に関する臨時措置法（平成五年法律第十八号）の施行の日
suppl-4051-10/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-1
the provisions amending the Table of Contents (limited to the part replacing "Article 20-4" with "Article 20-5" and the part replacing "Article 57-8" with "Article 57-9"), the provisions amending Article 10-2, paragraph (1) (limited to the part replacing "or depreciable assets listed in item (iii)" with "or (c), or depreciable assets listed in item (iii), item (v) or item (vi) (for depreciable assets listed in item (v), limited to those specified by Cabinet Order)" (limited to the part concerning item (vi) of that paragraph) and the part replacing "that acquisition cost" with "that acquisition cost (or, if the total of the acquisition costs of depreciable assets listed in item (vi) that constitute a single production facility exceeds 2 billion yen, the amount calculated by multiplying 2 billion yen by the ratio of the acquisition cost of those depreciable assets to the total of the acquisition costs of the depreciable assets constituting that single production facility)"), the provisions adding one item to that paragraph, the provisions adding one item to Article 18, paragraph (1), the provisions adding one Article after Article 20-4 in Chapter II, Section 2, Subsection 2, the provisions amending Article 42-5, paragraph (1) (limited to the part replacing "or depreciable assets listed in item (iii), (a)" with "or (c), or depreciable assets listed in item (iii), (a), item (v) or item (vi) (for depreciable assets listed in item (v), limited to those specified by Cabinet Order)" (limited to the part concerning item (vi) of that paragraph) and the part replacing "that acquisition cost" with "that acquisition cost (or, if the total of the acquisition costs of depreciable assets listed in item (vi) that constitute a single production facility exceeds 2 billion yen, the amount calculated by multiplying 2 billion yen by the ratio of the acquisition cost of those depreciable assets to the total of the acquisition costs of the depreciable assets constituting that single production facility)"), the provisions adding one item to that paragraph, the provisions adding one item to Article 52, paragraph (1), the provisions in Chapter III, Section 2 renumbering Article 57-8 as Article 57-9 and adding one Article after Article 57-7, and the provisions adding one item to Article 66-10, paragraph (1), as well as the provisions of Article 6, paragraph (2) and Article 12, paragraph (2) of the Supplementary Provisions: the date on which the Act on Temporary Measures for the Promotion of Business Activities for the Rational Use of Energy and the Utilization of Recycled Resources (Act No. 18 of 1993) comes into effect;
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**二** 目次の改正規定（「第四節 協同組合の課税の特例（第五十九条―第六十一条）」を「／第四節 協同組合の課税の特例（第五十九条―第六十一条）／第四節の二 農業生産法人の課税の特例（第六十一条の二・第六十一条の三）／」に改める部分に限る。）、第十条から第十条の四までの改正規定（「第十三条の二」を「第十三条の三」に改める部分に限る。）、第十条の五第一項の改正規定（「第十三条の二第一項」の下に「、第十三条の三第一項」を加える部分に限る。）、同条第三項の改正規定、第十二条の二の次に一条を加える改正規定（第十三条の三第一項の規定に係る部分に限る。）、第十三条の二の見出しの改正規定、同条第一項の改正規定（「（第四号イに掲げる者が同号イに定める要件に該当する場合には、百分の三十）」を削る部分及び同項第四号を削る部分に限る。）、同条第二項の改正規定、同条の次に一条を加える改正規定（第十三条の三第一項第一号に係る部分に限る。）、第二十八条の三第十一項及び第三十三条の六第二項の改正規定（「第十四条」を「第十三条の三」に改める部分に限る。）、第三十四条の三第二項第二号の改正規定、第三十七条第一項の表の第十五号の改正規定、第三十七条の三第三項の改正規定（「第十四条」を「第十三条の三」に改める部分に限る。）、第四十二条の四から第四十二条の八までの改正規定（「第四十六条の三」を「第四十六条の四」に改める部分に限る。）、第四十六条の三の次に一条を加える改正規定（第四十六条の四第一項第一号に係る部分に限る。）、第四十七条第三項の改正規定（「第四十五条の二まで」の下に「、第四十六条の三」を加える部分に限る。）、第四十八条第一項の改正規定（「若しくは第四十六条の三」を「、第四十六条の三若しくは第四十六条の四」に改める部分に限る。）、第三章第四節の次に一節を加える改正規定、第六十五条の七第一項の改正規定（「農用地利用増進計画」を「農用地利用集積計画」に改める部分に限る。）並びに第七十七条の二第一項の改正規定並びに附則第十九条第一項及び第四項、第二十二条（「次条から第十六条まで又は昭和六十三年改正法附則第五条第三項」を「次条から第十六条まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十三条の三第一項中「第十二条の三まで」とあるのは「第十二条の三まで又は昭和六十三年改正法附則第五条第三項」に改める部分、「並びに第十四条から第十六条まで」とあるのは「、第十四条」を「並びに第十三条の三から第十六条まで」とあるのは「、第十三条の三」に改める部分及び「平成四年新法第四十八条第一項中「若しくは第四十六条の三」とあるのは「、第四十六条の三」を「平成五年新法第四十八条第一項中「若しくは第四十六条の四」とあるのは「、第四十六条の四」に改める部分に限る。）、第二十四条（附則第七条第十八項の表の改正規定（第十三条の三に係る部分に限る。）及び「租税特別措置法の一部を改正する法律（平成四年法律第十四号）による改正後の租税特別措置法第四十六条の三及び同条」を「租税特別措置法の一部を改正する法律（平成五年法律第十号）による改正後の租税特別措置法第四十六条の三及び第四十六条の四並びにこれら」に改める部分に限る。）並びに第二十五条（「同条第三項」を「「第十三条の二」とあるのは「第十三条の三」と、同条第三項」に改める部分、「同条第四項」を「「第十三条の二」とあるのは「第十三条の三」と、同条第四項」に改める部分、「「平成四年新法第四十二条の六」と」を「「平成五年新法第四十二条の六」と、「第四十六条の二まで」とあるのは「第四十六条の二まで、第四十六条の四」と」に改める部分及び「「平成四年新法第四十二条の六、」と」を「「平成五年新法第四十二条の六、」と、「第四十六条の二まで」とあるのは「第四十六条の二まで、第四十六条の四」と」に改める部分に限る。）の規定 農業経営基盤の強化のための関係法律の整備に関する法律（平成五年法律第七十号）の施行の日
suppl-4051-10/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-2
the provisions amending the Table of Contents (limited to the part replacing "Section 4 Special Provisions on Taxation of Cooperatives (Articles 59 to 61)" with "Section 4 Special Provisions on Taxation of Cooperatives (Articles 59 to 61) / Section 4-2 Special Provisions on Taxation of Agricultural Production Corporations (Articles 61-2 and 61-3)"), the provisions amending Articles 10 through 10-4 (limited to the part replacing "Article 13-2" with "Article 13-3"), the provisions amending Article 10-5, paragraph (1) (limited to the part adding ", Article 13-3, paragraph (1)" after "Article 13-2, paragraph (1)"), the provisions amending paragraph (3) of that Article, the provisions adding one Article after Article 12-2 (limited to the part concerning the provisions of Article 13-3, paragraph (1)), the provisions amending the heading of Article 13-2, the provisions amending paragraph (1) of that Article (limited to the part deleting "(or 30 percent, if a person listed in item (iv), (a) meets the requirements specified in (a) of that item)" and the part deleting item (iv) of that paragraph), the provisions amending paragraph (2) of that Article, the provisions adding one Article after that Article (limited to the part concerning Article 13-3, paragraph (1), item (i)), the provisions amending Article 28-3, paragraph (11) and Article 33-6, paragraph (2) (limited to the part replacing "Article 14" with "Article 13-3"), the provisions amending Article 34-3, paragraph (2), item (ii), the provisions amending item (xv) of the table in Article 37, paragraph (1), the provisions amending Article 37-3, paragraph (3) (limited to the part replacing "Article 14" with "Article 13-3"), the provisions amending Articles 42-4 through 42-8 (limited to the part replacing "Article 46-3" with "Article 46-4"), the provisions adding one Article after Article 46-3 (limited to the part concerning Article 46-4, paragraph (1), item (i)), the provisions amending Article 47, paragraph (3) (limited to the part adding ", Article 46-3" after "through Article 45-2"), the provisions amending Article 48, paragraph (1) (limited to the part replacing "or Article 46-3" with ", Article 46-3 or Article 46-4"), the provisions adding one Section after Chapter III, Section 4, the provisions amending Article 65-7, paragraph (1) (limited to the part replacing "agricultural land use promotion plan" with "agricultural land use consolidation plan") and the provisions amending Article 77-2, paragraph (1), as well as the provisions of Article 19, paragraphs (1) and (4) of the Supplementary Provisions, Article 22 of the Supplementary Provisions (limited to the part replacing '"the following Article through Article 16 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act"' with '"the following Article through Article 16 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "through Article 12-3" in Article 13-3, paragraph (1) of the 1993 New Act with "through Article 12-3 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act"', the part replacing 'the phrase "and Articles 14 through 16" with ", Article 14' with 'the phrase "and Articles 13-3 through 16" with ", Article 13-3', and the part replacing 'the phrase "or Article 46-3" in Article 48, paragraph (1) of the 1992 New Act with ", Article 46-3' with 'the phrase "or Article 46-4" in Article 48, paragraph (1) of the 1993 New Act with ", Article 46-4'), Article 24 of the Supplementary Provisions (limited to the provisions amending the table in Article 7, paragraph (18) of the Supplementary Provisions (limited to the part concerning Article 13-3) and the part replacing "Article 46-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1992), and that Article" with "Articles 46-3 and 46-4 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993), and those Articles") and Article 25 of the Supplementary Provisions (limited to the part replacing "paragraph (3) of that Article" with 'the phrase "Article 13-2" with "Article 13-3", paragraph (3) of that Article', the part replacing "paragraph (4) of that Article" with 'the phrase "Article 13-2" with "Article 13-3", paragraph (4) of that Article', the part replacing '"Article 42-6 of the 1992 New Act",' with '"Article 42-6 of the 1993 New Act", the phrase "through Article 46-2" with "through Article 46-2, Article 46-4",' and the part replacing '"Article 42-6 of the 1992 New Act, ",' with '"Article 42-6 of the 1993 New Act, ", the phrase "through Article 46-2" with "through Article 46-2, Article 46-4",'): the date on which the Act on the Arrangement of Relevant Acts for Strengthening the Agricultural Management Base (Act No. 70 of 1993) comes into effect;
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**三** 目次の改正規定（「第九十三条・第九十四条」を「第九十三条―第九十四条」に改める部分に限る。）、第九十一条の改正規定、第九十三条の改正規定及び同条を第九十三条の二とし、第六章第五節中同条の前に一条を加える改正規定並びに附則第二十一条の規定 金融制度及び証券取引制度の改革のための関係法律の整備等に関する法律（平成四年法律第八十七号）の施行の日
suppl-4051-10/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-3
the provisions amending the Table of Contents (limited to the part replacing "Article 93 and Article 94" with "Article 93 to Article 94"), the provisions amending Article 91, the provisions amending Article 93, and the provisions renumbering that Article as Article 93-2 and adding one Article before it in Chapter VI, Section 5, as well as the provisions of Article 21 of the Supplementary Provisions: the date on which the Act on the Arrangement, etc. of Relevant Acts for the Reform of the Financial System and the Securities Transaction System (Act No. 87 of 1992) comes into effect;
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**四** 第三条の三の次に一条を加える改正規定、第四条第一項の改正規定（「所得税法の施行地」を「国内」に改める部分を除く。）、同条に一項を加える改正規定、第四条の二第七項の改正規定及び第四条の三第七項の改正規定並びに附則第三条から第五条までの規定 平成六年一月一日
suppl-4051-10/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-4
the provisions adding one Article after Article 3-3, the provisions amending Article 4, paragraph (1) (excluding the part replacing "the area where the Income Tax Act is in force" with "Japan"), the provisions adding one paragraph to that Article, the provisions amending Article 4-2, paragraph (7) and the provisions amending Article 4-3, paragraph (7), as well as the provisions of Articles 3 through 5 of the Supplementary Provisions: January 1, 1994;
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**五** 第十条の四第一項の改正規定（「百分の三十」の下に「（当該特定事業基盤強化設備が第五号に定める資産である場合には、百分の二十）」を加える部分に限る。）、同項に一号を加える改正規定、同条第三項の改正規定（「合計額の百分の七に相当する金額」を「百分の七（当該特定事業基盤強化設備が第一項第五号に定める資産である場合には、百分の五）に相当する金額の合計額」に改める部分に限る。）、同条第四項の改正規定（「合計額の百分の七に相当する金額」を「百分の七（当該事業基盤強化設備が第一項第五号に定める資産である場合には、百分の五）に相当する金額の合計額」に改める部分に限る。）、第四十二条の七第一項の改正規定（「百分の三十」の下に「（当該特定事業基盤強化設備が第五号に定める資産である場合には、百分の二十）」を加える部分に限る。）、同項に一号を加える改正規定、同条第二項の改正規定（「合計額の百分の七に相当する金額」を「百分の七（当該特定事業基盤強化設備が前項第五号に定める資産である場合には、百分の五）に相当する金額の合計額」に改める部分に限る。）及び同条第三項の改正規定（「合計額の百分の七に相当する金額」を「百分の七（当該事業基盤強化設備が第一項第五号に定める資産である場合には、百分の五）に相当する金額の合計額」に改める部分に限る。）並びに附則第七条及び第十三条の規定 農業機械化促進法の一部を改正する法律（平成五年法律第六十九号）の施行の日
suppl-4051-10/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-5
the provisions amending Article 10-4, paragraph (1) (limited to the part adding "(or 20 percent, if that specified business base strengthening equipment is an asset specified in item (v))" after "30 percent"), the provisions adding one item to that paragraph, the provisions amending paragraph (3) of that Article (limited to the part replacing "an amount equivalent to 7 percent of the total" with "the total of the amounts equivalent to 7 percent (or 5 percent, if that specified business base strengthening equipment is an asset specified in paragraph (1), item (v))"), the provisions amending paragraph (4) of that Article (limited to the part replacing "an amount equivalent to 7 percent of the total" with "the total of the amounts equivalent to 7 percent (or 5 percent, if that business base strengthening equipment is an asset specified in paragraph (1), item (v))"), the provisions amending Article 42-7, paragraph (1) (limited to the part adding "(or 20 percent, if that specified business base strengthening equipment is an asset specified in item (v))" after "30 percent"), the provisions adding one item to that paragraph, the provisions amending paragraph (2) of that Article (limited to the part replacing "an amount equivalent to 7 percent of the total" with "the total of the amounts equivalent to 7 percent (or 5 percent, if that specified business base strengthening equipment is an asset specified in item (v) of the preceding paragraph)") and the provisions amending paragraph (3) of that Article (limited to the part replacing "an amount equivalent to 7 percent of the total" with "the total of the amounts equivalent to 7 percent (or 5 percent, if that business base strengthening equipment is an asset specified in paragraph (1), item (v))"), as well as the provisions of Articles 7 and 13 of the Supplementary Provisions: the date on which the Act Partially Amending the Agricultural Mechanization Promotion Act (Act No. 69 of 1993) comes into effect;
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**六** 第十三条の二の次に一条を加える改正規定（第十三条の三第一項第二号に係る部分に限る。）及び第四十六条の三の次に一条を加える改正規定（第四十六条の四第一項第二号に係る部分に限る。） 林業等振興資金融通暫定措置法の一部を改正する法律（平成五年法律第七十五号）の施行の日
suppl-4051-10/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-6
the provisions adding one Article after Article 13-2 (limited to the part concerning Article 13-3, paragraph (1), item (ii)) and the provisions adding one Article after Article 46-3 (limited to the part concerning Article 46-4, paragraph (1), item (ii)): the date on which the Act Partially Amending the Act on Temporary Measures concerning Financing for the Promotion of Forestry, etc. (Act No. 75 of 1993) comes into effect;
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**七** 第三十四条の三第二項の改正規定（同項第二号の改正規定を除く。）、第三十七条第一項の改正規定（「所得税法の施行地」を「国内」に改める部分及び「農用地利用増進計画」を「農用地利用集積計画」に改める部分を除く。）、第三十七条の三第二項第一号の改正規定、第四十三条の四第二項に表を加える改正規定（同項の表の第二号に係る部分に限る。）、第六十五条の五第一項に各号を加える改正規定（同項第三号に係る部分に限る。）、第六十五条の七第一項の改正規定（「法人税法の施行地」を「国内」に改める部分、「第六十五条の五第一項」を「第六十五条の五第一項第二号」に改める部分及び「農用地利用増進計画」を「農用地利用集積計画」に改める部分を除く。）、同条第十項第二号の改正規定、第六十五条の八第一項の改正規定及び第七十七条の三の改正規定（同条の表の第三号に係る部分に限る。）並びに附則第九条第二項、第十四条第二項並びに第十六条第四項及び第五項の規定 特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律（平成五年法律第七十二号）の施行の日
suppl-4051-10/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-7
the provisions amending Article 34-3, paragraph (2) (excluding the provisions amending item (ii) of that paragraph), the provisions amending Article 37, paragraph (1) (excluding the part replacing "the area where the Income Tax Act is in force" with "Japan" and the part replacing "agricultural land use promotion plan" with "agricultural land use consolidation plan"), the provisions amending Article 37-3, paragraph (2), item (i), the provisions adding a table to Article 43-4, paragraph (2) (limited to the part concerning item (ii) of the table in that paragraph), the provisions adding items to Article 65-5, paragraph (1) (limited to the part concerning item (iii) of that paragraph), the provisions amending Article 65-7, paragraph (1) (excluding the part replacing "the area where the Corporation Tax Act is in force" with "Japan", the part replacing "Article 65-5, paragraph (1)" with "Article 65-5, paragraph (1), item (ii)" and the part replacing "agricultural land use promotion plan" with "agricultural land use consolidation plan"), the provisions amending paragraph (10), item (ii) of that Article, the provisions amending Article 65-8, paragraph (1) and the provisions amending Article 77-3 (limited to the part concerning item (iii) of the table in that Article), as well as the provisions of Article 9, paragraph (2), Article 14, paragraph (2) and Article 16, paragraphs (4) and (5) of the Supplementary Provisions: the date on which the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas (Act No. 72 of 1993) comes into effect.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
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suppl-4051-10/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成五年分以後の所得税について適用し、平成四年分以前の所得税については、なお従前の例による。
suppl-4051-10/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1993 and subsequent years, and with regard to income tax for 1992 and earlier years, the provisions then in force continue to govern.
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### 第三条（老人等の郵便貯金の利子所得の非課税に係る限度額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Limit of Tax Exemption on Interest Income from Postal Savings of the Elderly, etc.
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suppl-4051-10/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-3
**第一項** 国内に住所を有する個人で新法第三条の四第一項に規定する老人等であるものが、平成六年一月一日において、同日前に所得税法（昭和四十年法律第三十三号）第九条の二第一項の規定によって預入した同項に規定する郵便貯金を有する場合には、当該郵便貯金については、新法第三条の四第一項の規定により読み替えられた所得税法第九条の二第一項の規定によって預入されたものとみなす。
suppl-4051-10/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-3/par-1
If an individual who has a domicile in Japan and who is an elderly person, etc. prescribed in Article 3-4, paragraph (1) of the New Act holds, as of January 1, 1994, postal savings prescribed in Article 9-2, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) that the individual deposited before that date pursuant to the provisions of that paragraph, those postal savings are deemed to have been deposited pursuant to the provisions of Article 9-2, paragraph (1) of the Income Tax Act as the phrases in it are deemed to be replaced pursuant to the provisions of Article 3-4, paragraph (1) of the New Act.
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### 第四条（勤労者財産形成住宅貯蓄の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest Income, etc. from Workers' Property Accumulation Housing Savings
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suppl-4051-10/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-4
**第一項** 新法第四条の二第七項の規定は、同条第一項に規定する勤労者が平成六年一月一日以後に提出する同条第四項に規定する財産形成非課税住宅貯蓄申告書又は同条第五項に規定する申告書について適用する。
suppl-4051-10/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-4/par-1
The provisions of Article 4-2, paragraph (7) of the New Act apply to a property accumulation tax-exempt housing savings return prescribed in paragraph (4) of that Article, or a return prescribed in paragraph (5) of that Article, that a worker prescribed in paragraph (1) of that Article submits on or after January 1, 1994.
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### 第五条（勤労者財産形成年金貯蓄の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest Income, etc. from Workers' Property Accumulation Pension Savings
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suppl-4051-10/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-5
**第一項** 新法第四条の三第七項の規定は、同条第一項に規定する勤労者が平成六年一月一日以後に提出する同条第四項に規定する財産形成非課税年金貯蓄申告書又は同条第五項に規定する申告書について適用する。
suppl-4051-10/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-5/par-1
The provisions of Article 4-3, paragraph (7) of the New Act apply to a property accumulation tax-exempt pension savings return prescribed in paragraph (4) of that Article, or a return prescribed in paragraph (5) of that Article, that a worker prescribed in paragraph (1) of that Article submits on or after January 1, 1994.
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### 第六条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment Is Acquired
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suppl-4051-10/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-6
**第一項** 新法第十条の二（同条第一項第六号に係る部分を除く。）の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用し、個人が施行日前に取得又は製作若しくは建設をした改正前の租税特別措置法（以下「旧法」という。）第十条の二第一項に規定するエネルギー需給構造改革推進設備については、なお従前の例による。
suppl-4051-10/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-6/par-1
The provisions of Article 10-2 of the New Act (excluding the part concerning paragraph (1), item (vi) of that Article) apply to energy supply and demand structure reform promotion equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and with regard to energy supply and demand structure reform promotion equipment prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that an individual acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第十条の二（同条第一項第六号に係る部分に限る。）の規定は、個人がエネルギー等の使用の合理化及び再生資源の利用に関する事業活動の促進に関する臨時措置法の施行の日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用する。
suppl-4051-10/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-6/par-2
The provisions of Article 10-2 of the New Act (limited to the part concerning paragraph (1), item (vi) of that Article) apply to energy supply and demand structure reform promotion equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the date on which the Act on Temporary Measures for the Promotion of Business Activities for the Rational Use of Energy and the Utilization of Recycled Resources comes into effect.
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### 第七条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4051-10/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-7
**第一項** 新法第十条の四（同条第一項第五号に係る部分に限る。）の規定は、個人が農業機械化促進法の一部を改正する法律の施行の日以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用する。
suppl-4051-10/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-7/par-1
The provisions of Article 10-4 of the New Act (limited to the part concerning paragraph (1), item (v) of that Article) apply to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or leases on or after the date on which the Act Partially Amending the Agricultural Mechanization Promotion Act comes into effect.
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### 第八条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4051-10/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-8
**第一項** 新法第十一条第一項の表の第一号、第四号及び第五号の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をするこれらの規定に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第一号、第四号及び第五号に掲げる減価償却資産については、なお従前の例による。
suppl-4051-10/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-8/par-1
The provisions of items (i), (iv) and (v) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions of which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in items (i), (iv) and (v) of the table in Article 11, paragraph (1) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第十一条の二第一項の表の第二号の規定は、個人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、個人が施行日前に取得等をした旧法第十一条の二第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4051-10/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-8/par-2
The provisions of item (ii) of the table in Article 11-2, paragraph (1) of the New Act apply to earthquake disaster prevention assets prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第十一条の三第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する特定余暇利用施設について適用し、個人が施行日前に取得又は建設をした旧法第十一条の三第一項に規定する特定余暇利用施設については、なお従前の例による。
suppl-4051-10/art-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-8/par-3
The provisions of Article 11-3, paragraph (1) of the New Act apply to specified leisure facilities prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to specified leisure facilities prescribed in Article 11-3, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第四項** 個人が施行日前に取得又は製作をした旧法第十一条の四第一項に規定する特定電波有効利用設備については、なお従前の例による。
suppl-4051-10/art-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-8/par-4
With regard to specified equipment for the effective use of radio waves prescribed in Article 11-4, paragraph (1) of the Former Act that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第五項** 個人が施行日前に取得又は建設をした旧法第十二条の二第二項第三号に掲げる同項に規定する医療用機器等については、なお従前の例による。
suppl-4051-10/art-8/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-8/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-8/par-5
With regard to medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act that is listed in item (iii) of that paragraph and that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第六項** 個人が施行日前に取得等をした旧法第十三条第一項に規定する機械装置等を有する場合における新法第十三条の規定の適用については、同条第一項中「百分の二十四」とあるのは「百分の二十四（平成元年四月一日前に取得等（取得又は製作若しくは建設をいう。以下この項において同じ。）をしたものについては百分の十五とし、同日から平成五年三月三十一日までの間に取得等をしたものについては百分の十四とする。）」と、「百分の三十二」とあるのは「百分の三十二（平成元年四月一日前に取得等をしたものについては百分の二十一とし、同日から平成五年三月三十一日までの間に取得等をしたものについては百分の十九とする。）」とする。
suppl-4051-10/art-8/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-8/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-8/par-6
With regard to the application of the provisions of Article 13 of the New Act in the case where an individual holds machinery and equipment, etc. prescribed in Article 13, paragraph (1) of the Former Act of which the individual made an acquisition, etc. before the Effective Date, the phrase "24 percent" in paragraph (1) of that Article is deemed to be replaced with "24 percent (15 percent for those of which an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph) was made before April 1, 1989, and 14 percent for those of which an acquisition, etc. was made during the period from that date to March 31, 1993)", and the phrase "32 percent" with "32 percent (21 percent for those of which an acquisition, etc. was made before April 1, 1989, and 19 percent for those of which an acquisition, etc. was made during the period from that date to March 31, 1993)".
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**第七項** 新法第十四条第三項の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、個人が施行日前に取得又は新築をした旧法第十四条第三項に規定する特定再開発建築物等については、なお従前の例による。
suppl-4051-10/art-8/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-8/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-8/par-7
The provisions of Article 14, paragraph (3) of the New Act apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to specified redevelopment buildings, etc. prescribed in Article 14, paragraph (3) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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### 第九条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4051-10/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-9
**第一項** 新法第三十一条の二第三項、第四項及び第六項の規定は、個人が施行日以後に行う同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について適用し、個人が施行日前に行った旧法第三十一条の二第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡については、なお従前の例による。
suppl-4051-10/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-9/par-1
The provisions of Article 31-2, paragraphs (3), (4) and (6) of the New Act apply to a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article made by an individual on or after the Effective Date, and the provisions then in force continue to govern a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in Article 31-2, paragraph (3) of the Former Act made by an individual before the Effective Date.
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**第二項** 新法第三十七条第一項（同項の表の第十六号に係る部分に限る。）及び第三十七条の三第二項第一号の規定は、個人が特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律の施行の日以後に行う新法第三十七条第一項の表の第十六号の上欄に掲げる資産の譲渡について適用する。
suppl-4051-10/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-9/par-2
The provisions of Article 37, paragraph (1) of the New Act (limited to the part pertaining to item (xvi) of the table in that paragraph) and Article 37-3, paragraph (2), item (i) of the New Act apply to a transfer of assets listed in the left-hand column of item (xvi) of the table in Article 37, paragraph (1) of the New Act made by an individual on or after the date on which the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas comes into effect.
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### 第十条（ホステス等の業務に関する報酬又は料金に係る源泉徴収の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source for Remuneration or Fees for the Work of Hostesses or Similar Workers
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suppl-4051-10/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-10
**第一項** 新法第四十一条の十七の規定は、平成五年五月一日以後に支払うべき同条第一項に規定する報酬又は料金について適用する。
suppl-4051-10/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-10/par-1
The provisions of Article 41-17 of the New Act apply to remuneration or fees prescribed in paragraph (1) of that Article that are to be paid on or after May 1, 1993.
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### 第十一条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-4051-10/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-11
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4051-10/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-11/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.
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### 第十二条（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment, etc. Has Been Acquired
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suppl-4051-10/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-12
**第一項** 新法第四十二条の五（同条第一項第六号に係る部分を除く。）の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等については、なお従前の例による。
suppl-4051-10/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-12/par-1
The provisions of Article 42-5 of the New Act (excluding the part pertaining to paragraph (1), item (vi) of that Article) apply to energy supply and demand structure reform promotion equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern energy supply and demand structure reform promotion equipment, etc. prescribed in Article 42-5, paragraph (1) of the Former Act that a corporation acquired, manufactured or constructed before the Effective Date.
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**第二項** 新法第四十二条の五（同条第一項第六号に係る部分に限る。）の規定は、法人がエネルギー等の使用の合理化及び再生資源の利用に関する事業活動の促進に関する臨時措置法の施行の日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備等について適用する。
suppl-4051-10/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-12/par-2
The provisions of Article 42-5 of the New Act (limited to the part pertaining to paragraph (1), item (vi) of that Article) apply to energy supply and demand structure reform promotion equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the date on which the Act on Temporary Measures for the Promotion of Business Activities for the Rational Use of Energy and the Utilization of Recycled Resources comes into effect.
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### 第十三条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
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suppl-4051-10/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-13
**第一項** 新法第四十二条の七（同条第一項第五号に係る部分に限る。）の規定は、法人が農業機械化促進法の一部を改正する法律の施行の日以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用する。
suppl-4051-10/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-13/par-1
The provisions of Article 42-7 of the New Act (limited to the part pertaining to paragraph (1), item (v) of that Article) apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the date on which the Act Partially Amending the Agricultural Mechanization Promotion Act comes into effect.
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### 第十四条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4051-10/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14
**第一項** 新法第四十三条第一項の表の第一号、第四号及び第五号の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をするこれらの規定に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号、第四号及び第五号に掲げる減価償却資産については、なお従前の例による。
suppl-4051-10/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-1
The provisions of items (i), (iv) and (v) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions for which a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in items (i), (iv) and (v) of the table in Article 43, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
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**第二項** 新法第四十三条の四第二項の表の第二号の規定は、法人が特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律の施行の日以後に取得等をする同項に規定する保全事業等資産について適用する。
suppl-4051-10/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-2
The provisions of item (ii) of the table in Article 43-4, paragraph (2) of the New Act apply to conservation project assets, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the date on which the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas comes into effect.
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**第三項** 新法第四十四条第一項の表の第二号の規定は、法人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、法人が施行日前に取得等をした旧法第四十四条第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4051-10/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-3
The provisions of item (ii) of the table in Article 44, paragraph (1) of the New Act apply to earthquake disaster prevention assets prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
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**第四項** 新法第四十四条の四第一項の規定は、法人が施行日以後に取得又は製作をする同項に規定する産業構造転換用設備等について適用し、法人が施行日前に取得又は製作をした旧法第四十四条の四第一項に規定する産業構造転換用設備等については、なお従前の例による。
suppl-4051-10/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-4
The provisions of Article 44-4, paragraph (1) of the New Act apply to industrial restructuring equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern industrial restructuring equipment, etc. prescribed in Article 44-4, paragraph (1) of the Former Act that a corporation acquired or manufactured before the Effective Date.
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**第五項** 新法第四十四条の五第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定余暇利用施設について適用し、法人が施行日前に取得又は建設をした旧法第四十四条の五第一項に規定する特定余暇利用施設については、なお従前の例による。
suppl-4051-10/art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-5
The provisions of Article 44-5, paragraph (1) of the New Act apply to specified leisure facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified leisure facilities prescribed in Article 44-5, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.
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**第六項** 新法第四十四条の六第一項の表の第二号及び第三号の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信設備について適用し、法人が施行日前に取得又は製作をした旧法第四十四条の六第一項の表の第一号の第三欄に掲げる同項に規定する特定電気通信設備については、なお従前の例による。
suppl-4051-10/art-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-6
The provisions of items (ii) and (iii) of the table in Article 44-6, paragraph (1) of the New Act apply to specified telecommunications equipment prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act that is listed in the third column of item (i) of the table in that paragraph and that a corporation acquired or manufactured before the Effective Date.
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**第七項** 法人が施行日前に取得等をした旧法第四十五条の二第二項の表の第一号ハに掲げる同項に規定する医療用機器等については、なお従前の例による。
suppl-4051-10/art-14/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-7
The provisions then in force continue to govern medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act that is listed in item (i)(c) of the table in that paragraph and for which a corporation made an acquisition, etc. before the Effective Date.
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**第八項** 新法第四十五条の二第三項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定医療用建物について適用し、法人が施行日前に取得又は建設をした旧法第四十五条の二第三項に規定する老人保健施設用建物については、なお従前の例による。
suppl-4051-10/art-14/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-8
The provisions of Article 45-2, paragraph (3) of the New Act apply to specified medical buildings prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern buildings for health care facilities for the elderly prescribed in Article 45-2, paragraph (3) of the Former Act that a corporation acquired or constructed before the Effective Date.
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**第九項** 法人が施行日前に取得等をした旧法第四十六条の二第一項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具を有する場合における新法第四十六条の二の規定の適用については、同条第一項中「百分の二十四」とあるのは「百分の二十四（平成元年四月一日前に取得等（取得又は製作若しくは建設をいう。以下この項において同じ。）をしたものについては百分の十五とし、同日から平成五年三月三十一日までの間に取得等をしたものについては百分の十四とする。）」と、「百分の三十二」とあるのは「百分の三十二（平成元年四月一日前に取得等をしたものについては百分の二十一とし、同日から平成五年三月三十一日までの間に取得等をしたものについては百分の十九とする。）」とする。
suppl-4051-10/art-14/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-9
With regard to the application of the provisions of Article 46-2 of the New Act in the case where a corporation has machinery and equipment, factory buildings and their associated facilities, and vehicles and transport equipment prescribed in Article 46-2, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date, the phrase "24 percent" in paragraph (1) of that Article is deemed to be replaced with "24 percent (15 percent for those for which an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph) was made before April 1, 1989, and 14 percent for those for which an acquisition, etc. was made during the period from that date to March 31, 1993)", and the phrase "32 percent" with "32 percent (21 percent for those for which an acquisition, etc. was made before April 1, 1989, and 19 percent for those for which an acquisition, etc. was made during the period from that date to March 31, 1993)".
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**第十項** 新法第四十七条第三項の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第三項に規定する特定再開発建築物等については、なお従前の例による。
suppl-4051-10/art-14/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-10
The provisions of Article 47, paragraph (3) of the New Act apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in Article 47, paragraph (3) of the Former Act that a corporation acquired or newly constructed before the Effective Date.
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### 第十五条（新鉱床探鉱費の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for New Mineral Deposit Exploration Expenses
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suppl-4051-10/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-15
**第一項** 新法第五十八条の三第一項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4051-10/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-15/par-1
The provisions of Article 58-3, paragraph (1) of the New Act apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date.
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### 第十六条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
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suppl-4051-10/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-16
**第一項** 新法第六十二条の三第五項から第七項までの規定は、法人が施行日以後に行う同条第五項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る法人税について適用し、法人が施行日前に行った旧法第六十二条の三第五項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る法人税については、なお従前の例による。
suppl-4051-10/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-16/par-1
The provisions of Article 62-3, paragraphs (5) through (7) of the New Act apply to corporation tax on a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (5) of that Article made by a corporation on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in Article 62-3, paragraph (5) of the Former Act made by a corporation before the Effective Date.
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**第二項** 新法第六十五条の四第一項第十六号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4051-10/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-16/par-2
The provisions of Article 65-4, paragraph (1), item (xvi) of the New Act apply to corporation tax on a transfer of land, etc. prescribed in that paragraph made by a corporation on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act made by a corporation before the Effective Date.
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**第三項** 新法第六十五条の五第一項（同項第二号に係る部分に限る。）の規定は、法人が施行日以後に行う同項第二号に掲げる場合に該当する同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧法第六十五条の五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。この場合において、施行日から農業経営基盤の強化のための関係法律の整備に関する法律の施行の日の前日までの間における新法第六十五条の五の規定の適用については、同号中「農業経営基盤強化促進法第十九条」とあるのは「農用地利用増進法第七条」と、「農用地利用集積計画」とあるのは「農用地利用増進計画」とする。
suppl-4051-10/art-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-16/par-3
The provisions of Article 65-5, paragraph (1) of the New Act (limited to the part pertaining to item (ii) of that paragraph) apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that falls under the case listed in item (ii) of that paragraph and is made by a corporation on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 65-5, paragraph (1) of the Former Act made by a corporation before the Effective Date. In this case, with regard to the application of the provisions of Article 65-5 of the New Act during the period from the Effective Date to the day before the date on which the Act on the Arrangement of Relevant Acts for Strengthening the Foundation of Agricultural Management comes into effect, the phrase "Article 19 of the Act on Promotion of Improvement of Agricultural Management Foundation" in that item is deemed to be replaced with "Article 7 of the Agricultural Land Use Promotion Act", and the phrase "agricultural land use consolidation plan" with "agricultural land use promotion plan".
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**第四項** 新法第六十五条の五第一項（同項第三号に係る部分に限る。）の規定は、法人が特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4051-10/art-16/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-16/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-16/par-4
The provisions of Article 65-5, paragraph (1) of the New Act (limited to the part pertaining to item (iii) of that paragraph) apply to corporation tax on a transfer of land, etc. prescribed in that paragraph made by a corporation on or after the date on which the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas comes into effect.
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**第五項** 新法第六十五条の七第一項（同項の表の第十七号に係る部分に限る。）及び第十項並びに第六十五条の八第一項の規定は、法人が特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律の施行の日以後に行う新法第六十五条の七第一項の表の第十七号の上欄に掲げる資産の譲渡に係る法人税について適用する。
suppl-4051-10/art-16/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-16/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-16/par-5
The provisions of Article 65-7, paragraph (1) of the New Act (limited to the part pertaining to item (xvii) of the table in that paragraph) and paragraph (10) of that Article and Article 65-8, paragraph (1) of the New Act apply to corporation tax on a transfer of assets listed in the left-hand column of item (xvii) of the table in Article 65-7, paragraph (1) of the New Act made by a corporation on or after the date on which the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas comes into effect.
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### 第十七条（利子・配当等に係る所得税額の控除等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Credit, etc. for Income Tax on Interest, Dividends, etc.
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suppl-4051-10/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-17
**第一項** 法人の施行日前に終了した事業年度分の所得に対する法人税の額から控除する旧法第六十八条の二第四項第四号に規定する利子・配当等に係る所得税の額については、なお従前の例による。
suppl-4051-10/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-17/par-1
With regard to the amount of income tax on interest, dividends, etc. prescribed in Article 68-2, paragraph (4), item (iv) of the Former Act that is to be deducted from the amount of corporation tax on income of a corporation for business years that ended before the Effective Date, the provisions then in force continue to govern.
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**第二項** 法人が、施行日以後に終了する各事業年度において、旧法第六十八条の二第四項第二号に規定する繰越所得税額控除限度超過額を有する場合における新法第六十八条の二の規定の適用については、同条第一項第一号イ中「相当する金額」とあるのは「相当する金額と当該事業年度における租税特別措置法の一部を改正する法律（平成五年法律第十号）による改正前の租税特別措置法（以下「平成五年旧法」という。）第六十八条の二第一項第三号に規定する四年以前の繰越所得税額控除限度超過額（以下この項において「旧法の四年以前の繰越所得税額控除限度超過額」という。）との合計額」と、同号ロ中「当該利子・配当等に係る所得税の額」とあるのは「当該利子・配当等に係る所得税の額、当該所得税額控除限度額から当該利子・配当等に係る所得税の額を控除した残額に最も新しい事業年度の平成五年旧法第六十八条の二第一項第二号に規定する前三年以内の繰越所得税額控除限度超過額（以下この項において「旧法の前三年以内の繰越所得税額控除限度超過額」という。）から順次充てるものとした場合におけるその充てられることとなる旧法の前三年以内の繰越所得税額控除限度超過額の総額及び旧法の四年以前の繰越所得税額控除限度超過額の合計額」と、同項第二号イ中「相当する金額」とあるのは「相当する金額と当該事業年度における旧法の四年以前の繰越所得税額控除限度超過額との合計額」と、同号ロ中「を加算した金額」とあるのは「と旧法の前三年以内の繰越所得税額控除限度超過額の総額との合計額を加算した金額」と、「総額との合計額」とあるのは「総額（当該所得税額控除限度額が当該利子・配当等に係る所得税の額と当該繰越所得税額控除限度超過額の総額との合計額を超える場合には、当該繰越所得税額控除限度超過額の総額と当該超える部分の金額に最も新しい事業年度の旧法の前三年以内の繰越所得税額控除限度超過額から順次充てるものとした場合におけるその充てられることとなる旧法の前三年以内の繰越所得税額控除限度超過額の総額との合計額）との合計額に当該事業年度における旧法の四年以前の繰越所得税額控除限度超過額を加算した金額」と、同号ハ中「との合計額」とあるのは「との合計額に旧法の前三年以内の繰越所得税額控除限度超過額の総額を加算した金額」と、「当該合計額」とあるのは「当該金額と当該事業年度における旧法の四年以前の繰越所得税額控除限度超過額との合計額」と、同条第三項中「を有する場合」とあるのは「又は平成五年旧法第六十八条の二第四項第二号に規定する繰越所得税額控除限度超過額（以下この条において「旧法の繰越所得税額控除限度超過額」という。）を有する場合」と、「総額」とあるのは「総額又は旧法の繰越所得税額控除限度超過額の総額」と、同条第五項中「同項第一号」とあるのは「同項第一号（租税特別措置法の一部を改正する法律（平成五年法律第十号）附則第十七条第二項の規定により読み替えて適用する場合を除く。）」と、「の生じた」とあるのは「又は旧法の繰越所得税額控除限度超過額の生じた」と、「の計算」とあるのは「又は当該旧法の繰越所得税額控除限度超過額の計算」と、「として記載」とあるのは「又は当該旧法の繰越所得税額控除限度超過額として記載」と、同条第六項中「の全部」とあるのは「又は旧法の繰越所得税額控除限度超過額の全部」と、同条第九項中「に相当する」とあるのは「又は租税特別措置法の一部を改正する法律（平成五年法律第十号）による改正前の租税特別措置法第六十八条の二第四項第二号（利子・配当等に係る所得税額の控除等の特例）に規定する繰越所得税額控除限度超過額に相当する」と、同条第十項中「の総額」とあるのは「の総額若しくは租税特別措置法の一部を改正する法律（平成五年法律第十号）による改正前の租税特別措置法第六十八条の二第四項第二号（利子・配当等に係る所得税額の控除等の特例）に規定する繰越所得税額控除限度超過額の総額」とする。
suppl-4051-10/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-17/par-2
With regard to the application of the provisions of Article 68-2 of the New Act in the case where a corporation has, in a business year ending on or after the Effective Date, a carried-over excess over the income tax credit limit prescribed in Article 68-2, paragraph (4), item (ii) of the Former Act, the phrase "an amount equivalent" in paragraph (1), item (i), (a) of that Article is deemed to be replaced with "the sum of an amount equivalent and the carried-over excess over the income tax credit limit from four or more years before prescribed in Article 68-2, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993) (hereinafter referred to as the "1993 Former Act") (hereinafter referred to as the "carried-over excess over the income tax credit limit from four or more years before under the Former Act" in this paragraph) for that business year"; the phrase "the amount of income tax on those interest, dividends, etc." in (b) of that item with "the sum of the amount of income tax on those interest, dividends, etc., the total amount of the carried-over excess over the income tax credit limit within the preceding three years under the Former Act that would be appropriated if the remaining amount after deducting the amount of income tax on those interest, dividends, etc. from that maximum income tax credit were appropriated, in order starting with that of the most recent business year, to the carried-over excess over the income tax credit limit within the preceding three years prescribed in Article 68-2, paragraph (1), item (ii) of the 1993 Former Act (hereinafter referred to as the "carried-over excess over the income tax credit limit within the preceding three years under the Former Act" in this paragraph), and the carried-over excess over the income tax credit limit from four or more years before under the Former Act"; the phrase "an amount equivalent" in (a) of item (ii) of that paragraph with "the sum of an amount equivalent and the carried-over excess over the income tax credit limit from four or more years before under the Former Act for that business year"; the phrase "the amount obtained by adding" in (b) of that item with "the amount obtained by adding the sum of that amount and the total amount of the carried-over excess over the income tax credit limit within the preceding three years under the Former Act", and the phrase "the sum of that amount and the total amount" with "the amount obtained by adding the carried-over excess over the income tax credit limit from four or more years before under the Former Act for that business year to the sum of that amount and the total amount (or, if that maximum income tax credit exceeds the sum of the amount of income tax on those interest, dividends, etc. and the total amount of that carried-over excess over the income tax credit limit, the sum of the total amount of that carried-over excess over the income tax credit limit and the total amount of the carried-over excess over the income tax credit limit within the preceding three years under the Former Act that would be appropriated if the amount of that excess were appropriated, in order starting with that of the most recent business year, to the carried-over excess over the income tax credit limit within the preceding three years under the Former Act)"; the phrase "the sum" in (c) of that item with "the amount obtained by adding the total amount of the carried-over excess over the income tax credit limit within the preceding three years under the Former Act to the sum", and the phrase "that sum" with "the sum of that amount and the carried-over excess over the income tax credit limit from four or more years before under the Former Act for that business year"; the phrase "in the case where it has" in paragraph (3) of that Article with "in the case where it has, or has a carried-over excess over the income tax credit limit prescribed in Article 68-2, paragraph (4), item (ii) of the 1993 Former Act (hereinafter referred to as the "carried-over excess over the income tax credit limit under the Former Act" in this Article)", and the phrase "the total amount" with "the total amount or the total amount of the carried-over excess over the income tax credit limit under the Former Act"; the phrase "item (i) of that paragraph" in paragraph (5) of that Article with "item (i) of that paragraph (excluding the case where it is applied with the replacement of terms pursuant to the provisions of Article 17, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993))", the phrase "arose" with "or the carried-over excess over the income tax credit limit under the Former Act arose", the phrase "the calculation" with "or the calculation of that carried-over excess over the income tax credit limit under the Former Act", and the phrase "stated as" with "or stated as that carried-over excess over the income tax credit limit under the Former Act"; the phrase "the whole of" in paragraph (6) of that Article with "or the whole of the carried-over excess over the income tax credit limit under the Former Act"; the phrase "equivalent to" in paragraph (9) of that Article with "or equivalent to the carried-over excess over the income tax credit limit prescribed in Article 68-2, paragraph (4), item (ii) (Special Provisions on Credit, etc. for Income Tax on Interest, Dividends, etc.) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993)"; and the phrase "the total amount of" in paragraph (10) of that Article with "the total amount of, or the total amount of the carried-over excess over the income tax credit limit prescribed in Article 68-2, paragraph (4), item (ii) (Special Provisions on Credit, etc. for Income Tax on Interest, Dividends, etc.) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993)".
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### 第十八条（相続税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax
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suppl-4051-10/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-18
**第一項** 新法第七十条の九第二項の規定は、施行日以後にする相続税法（昭和二十五年法律第七十三号）第三十八条第一項又は第四十三条第五項の規定による延納の許可に係る相続税（昭和六十三年一月一日（以下この条において「特定日」という。）以後に開始した相続に係る相続税に限る。）について適用し、施行日前にこれらの規定による延納の許可をした相続税及び施行日以後にするこれらの規定による延納の許可に係る相続税（特定日前に開始した相続に係る相続税に限る。）については、次項に定めるものを除き、なお従前の例による。
suppl-4051-10/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-18/par-1
The provisions of Article 70-9, paragraph (2) of the New Act apply to inheritance tax for which permission for deferred payment under the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) is granted on or after the Effective Date (limited to inheritance tax on an inheritance that commenced on or after January 1, 1988 (hereinafter referred to as the "specified day" in this Article)), and, except for what is provided for in the following paragraph, the provisions then in force continue to govern inheritance tax for which permission for deferred payment under those provisions was granted before the Effective Date and inheritance tax for which permission for deferred payment under those provisions is granted on or after the Effective Date (limited to inheritance tax on an inheritance that commenced before the specified day).
machine translation, not official
**第二項** 税務署長は、施行日前に延納を許可した相続税額（特定日以後に開始した相続に係る相続税額で旧法第七十条の九第二項又は所得税法等の一部を改正する法律（昭和六十三年法律第百九号）附則第七十六条第三項の規定の適用を受けているものに限る。）で、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち施行日以後の期間に対応するものについては、新法第七十条の九第二項の規定に準じて計算するものとする。
suppl-4051-10/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-18/par-2
With regard to interest tax on an amount of inheritance tax for which a district director granted permission for deferred payment before the Effective Date (limited to an amount of inheritance tax on an inheritance that commenced on or after the specified day to which the provisions of Article 70-9, paragraph (2) of the Former Act or Article 76, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988) apply) and for which the due date for payment of an installment payment pertaining to the deferred payment falls on or after the Effective Date, the district director is to calculate the portion corresponding to the period on or after the Effective Date in accordance with the provisions of Article 70-9, paragraph (2) of the New Act, mutatis mutandis.
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### 第十九条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4051-10/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19
**第一項** 新法第七十七条の二第一項の規定は、同項に規定する法人が農業経営基盤の強化のための関係法律の整備に関する法律の施行の日以後に買入れをする同項に規定する土地の所有権の移転の登記に係る登録免許税について適用し、同日前に旧法第七十七条の二第一項に規定する法人が買入れをした同項に規定する土地（同日以後に農業経営基盤の強化のための関係法律の整備に関する法律附則第三条第二項の規定により買入れをした当該土地を含む。）の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4051-10/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19/par-1
The provisions of Article 77-2, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph that a corporation prescribed in that paragraph purchases on or after the date on which the Act on the Arrangement of Relevant Acts for Strengthening the Foundation of Agricultural Management comes into effect, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-2, paragraph (1) of the Former Act that a corporation prescribed in that paragraph purchased before that date (including that land purchased on or after that date pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the Act on the Arrangement of Relevant Acts for Strengthening the Foundation of Agricultural Management).
machine translation, not official
**第二項** 新法第七十七条の三（同条の表の第一号に係る部分に限る。）の規定は、施行日以後に同号の上欄に規定する協議、調停又はあっせんにより取得する同欄に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の三第一号に規定する協議、調停又はあっせんにより取得した同号に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4051-10/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19/par-2
The provisions of Article 77-3 of the New Act (limited to the part pertaining to item (i) of the table in that Article) apply to registration and license tax on the registration of transfer of ownership of land prescribed in the left-hand column of that item that is acquired on or after the Effective Date through consultation, conciliation or mediation prescribed in that column, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-3, item (i) of the Former Act that was acquired before the Effective Date through consultation, conciliation or mediation prescribed in that item.
machine translation, not official
**第三項** 施行日から農業経営基盤の強化のための関係法律の整備に関する法律の施行の日の前日までの間における新法第七十七条の三の規定の適用については、同条の表の第二号の上欄中「農業経営基盤強化促進法第四条第三項第一号」とあるのは「農用地利用増進法第二条第二項第一号」と、同号の中欄中「農業経営基盤強化促進法第十九条」とあるのは「農用地利用増進法第七条」と、「農用地利用集積計画」とあるのは「農用地利用増進計画」とする。
suppl-4051-10/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19/par-3
With regard to the application of the provisions of Article 77-3 of the New Act during the period from the Effective Date to the day before the date on which the Act on the Arrangement of Relevant Acts for Strengthening the Foundation of Agricultural Management comes into effect, the phrase "Article 4, paragraph (3), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation" in the left-hand column of item (ii) of the table in that Article is deemed to be replaced with "Article 2, paragraph (2), item (i) of the Agricultural Land Use Promotion Act", the phrase "Article 19 of the Act on Promotion of Improvement of Agricultural Management Foundation" in the middle column of that item with "Article 7 of the Agricultural Land Use Promotion Act", and the phrase "agricultural land use consolidation plan" with "agricultural land use promotion plan".
machine translation, not official
**第四項** 新法第七十七条の三（農業経営基盤強化促進法第四条第三項第一号に規定する利用権設定等促進事業及び同法第十九条の規定による農用地利用集積計画に係る部分に限る。）の規定は、農業経営基盤の強化のための関係法律の整備に関する法律の施行の日以後に新法第七十七条の三の表の第二号の上欄に規定する利用権設定等促進事業により取得する同欄に規定する土地の所有権の移転の登記に係る登録免許税について適用し、同日前に旧法第七十七条の三第二号又は前項の規定により読み替えられた新法第七十七条の三の表の第二号の上欄に規定する利用権設定等促進事業により取得したこれらの規定に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4051-10/art-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19/par-4
The provisions of Article 77-3 of the New Act (limited to the part pertaining to the project for promoting the establishment of use rights, etc. prescribed in Article 4, paragraph (3), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation and the agricultural land use consolidation plan under the provisions of Article 19 of that Act) apply to registration and license tax on the registration of transfer of ownership of land prescribed in the left-hand column of item (ii) of the table in Article 77-3 of the New Act that is acquired through a project for promoting the establishment of use rights, etc. prescribed in that column on or after the date on which the Act on the Arrangement of Relevant Acts for Strengthening the Foundation of Agricultural Management comes into effect, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that was acquired before that date through a project for promoting the establishment of use rights, etc. prescribed in Article 77-3, item (ii) of the Former Act or in the left-hand column of item (ii) of the table in Article 77-3 of the New Act as read with the replacement of terms pursuant to the preceding paragraph.
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**第五項** 新法第七十八条の二の規定は、同条に規定する生産森林組合又は農業生産法人が施行日以後に同条に規定する出資を受ける同条の土地の所有権の移転の登記に係る登録免許税について適用し、旧法第七十八条の二に規定する生産森林組合又は農業生産法人が施行日前に同条に規定する出資を受けた同条の土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4051-10/art-19/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19/par-5
The provisions of Article 78-2 of the New Act apply to registration and license tax on the registration of transfer of ownership of the land under that Article for which a production forestry cooperative or agricultural production corporation prescribed in that Article receives the capital contribution prescribed in that Article on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of the land under that Article for which a production forestry cooperative or agricultural production corporation prescribed in Article 78-2 of the Former Act received the capital contribution prescribed in that Article before the Effective Date.
machine translation, not official
**第六項** 施行日前に旧法第八十二条に規定する沖縄電力株式会社が取得した電源開発及びこれに附帯する送電変電施設の整備の用に供する土地又は家屋に関する同条各号に掲げる事項（合併に係るものを除く。）についての登記に係る登録免許税については、なお従前の例による。
suppl-4051-10/art-19/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-19/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19/par-6
With regard to registration and license tax on registration of the matters listed in the items of Article 82 of the Former Act (excluding those pertaining to a merger) concerning land or buildings that the Okinawa Electric Power Company, Inc. prescribed in that Article acquired before the Effective Date for use in electric power development and the improvement of power transmission and transformation facilities incidental thereto, the provisions then in force continue to govern.
machine translation, not official
**第七項** 新法第八十三条第二項の規定は、施行日以後に同項の貸付けを受けて行う同項に規定する特定の公共的建設事業の用に供する土地の所有権の保存の登記に係る登録免許税について適用し、施行日前に旧法第八十三条第二項の貸付けを受けて行う同項に規定する特定の公共的建設事業の用に供する土地の所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-4051-10/art-19/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-19/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19/par-7
The provisions of Article 83, paragraph (2) of the New Act apply to registration and license tax on the registration of preservation of ownership of land used for a specified public construction project prescribed in that paragraph that is carried out with a loan under that paragraph received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of land used for a specified public construction project prescribed in Article 83, paragraph (2) of the Former Act that is carried out with a loan under that paragraph received before the Effective Date.
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### 第二十条（酒税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax
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suppl-4051-10/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-20
**第一項** 施行日前に課した、又は課すべきであった酒税については、なお従前の例による。
suppl-4051-10/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-20/par-1
With regard to liquor tax that was imposed, or should have been imposed, before the Effective Date, the provisions then in force continue to govern.
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**第二項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされる酒税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4051-10/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-20/par-2
The provisions then in force continue to govern the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date with respect to liquor tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.
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### 第二十一条（有価証券取引税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Securities Transaction Tax
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suppl-4051-10/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-21
**第一項** 新法第九十三条の規定は、同条第一項の規定により同項の社債券又は外国社債券とみなされる証券又は証書であって、金融制度及び証券取引制度の改革のための関係法律の整備等に関する法律の施行の日以後に譲渡が行われるものについて適用する。
suppl-4051-10/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-21/par-1
The provisions of Article 93 of the New Act apply to securities or certificates that are deemed to be the corporate bond certificates or foreign corporate bond certificates referred to in paragraph (1) of that Article pursuant to the provisions of that paragraph and that are transferred on or after the date on which the Act on the Arrangement, etc. of Relevant Acts for the Reform of the Financial System and the Securities Transaction System comes into effect.
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### 第二十三条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4051-10/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-23
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律（次項において「改正後の昭和六十三年改正法」という。）附則第五条第四項の規定は、平成五年分以後の所得税について適用し、平成四年分以前の所得税については、なお従前の例による。
suppl-4051-10/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-23/par-1
The provisions of Article 5, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1988 Amendment Act as Amended" in the following paragraph) apply to income tax for 1993 and subsequent years, and with regard to income tax for 1992 and earlier years, the provisions then in force continue to govern.
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**第二項** 改正後の昭和六十三年改正法附則第十二条第五項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4051-10/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-23/par-2
The provisions of Article 12, paragraph (5) of the Supplementary Provisions of the 1988 Amendment Act as Amended apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date.
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### 第二十六条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4051-10/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-26
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律（次項において「改正後の平成四年改正法」という。）附則第三条の規定は、平成五年分以後の所得税について適用し、平成四年分以前の所得税については、なお従前の例による。
suppl-4051-10/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-26/par-1
The provisions of Article 3 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1992 Amendment Act as Amended" in the following paragraph) apply to income tax for 1993 and subsequent years, and with regard to income tax for 1992 and earlier years, the provisions then in force continue to govern.
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**第二項** 改正後の平成四年改正法附則第十九条の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4051-10/art-26/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-26/par-2
The provisions of Article 19 of the Supplementary Provisions of the 1992 Amendment Act as Amended apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date.
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## 附 則 平成五年四月二三日法律第二三号
suppl-4051-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-23 · https://japanlaw.org/l/332AC0000000026/suppl-4051-23
### 第一条（施行期日） — Effective Date
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suppl-4051-23/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-23/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-23/art-1
**第一項** この法律は、公布の日から起算して三月を超え六月を超えない範囲内において政令で定める日から施行する。
suppl-4051-23/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-23/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-23/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period of more than three months but not exceeding six months from the date of promulgation.
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## 附 則 平成五年四月二三日法律第二四号
suppl-4051-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-24 · https://japanlaw.org/l/332AC0000000026/suppl-4051-24
**第一項** この法律は、公布の日から施行する。
suppl-4051-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-24/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 平成五年四月二八日法律第二七号
suppl-4051-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-27 · https://japanlaw.org/l/332AC0000000026/suppl-4051-27
### 第一条（施行期日） — Effective Date
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suppl-4051-27/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-27/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-27/art-1
**第一項** この法律は、平成五年十月一日から施行する。ただし、附則第四条の規定は公布の日から、第二条及び第四条の規定並びに附則第三条、第七条、第八条及び第十条の規定並びに附則第十一条中厚生省設置法（昭和二十四年法律第百五十一号）第五条第五十四号及び第六条第五十三号の改正規定は平成六年四月一日から施行する。
suppl-4051-27/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-27/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-27/art-1/par-1
This Act comes into effect on October 1, 1993; provided, however, that the provisions of Article 4 of the Supplementary Provisions come into effect on the date of promulgation, and the provisions of Articles 2 and 4, the provisions of Articles 3, 7, 8 and 10 of the Supplementary Provisions, and the provisions of Article 11 of the Supplementary Provisions amending Article 5, item (liv) and Article 6, item (liii) of the Act for Establishment of the Ministry of Health and Welfare (Act No. 151 of 1949) come into effect on April 1, 1994.
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## 附 則 平成五年五月一二日法律第四四号
suppl-4051-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-44 · https://japanlaw.org/l/332AC0000000026/suppl-4051-44
### 第一条（施行期日） — Effective Date
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suppl-4051-44/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-44/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-44/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4051-44/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-44/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-44/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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## 附 則 平成五年六月一六日法律第六八号
suppl-4051-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68
### 第一条（施行期日） — Effective Date
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suppl-4051-68/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4051-68/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-1/par-1
This Act comes into effect on the date of promulgation.
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### 第二条（住宅の取得等をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where a House Has Been Acquired, etc.
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suppl-4051-68/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第四十一条及び第四十一条の二の規定は、居住者が平成五年四月一日以後に新法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。以下この項において同じ。）を同条第一項の定めるところによりその者の居住の用に供した場合について適用し、居住者が同日前に改正前の租税特別措置法（以下「旧法」という。）第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-4051-68/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-2/par-1
The provisions of Articles 41 and 41-2 of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to the case where a resident has, on or after April 1, 1993, used a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act, or a house that has undergone extension, reconstruction, etc. (limited to the part pertaining to that extension, reconstruction, etc.; the same applies hereinafter in this paragraph), as the resident's own dwelling as provided for in paragraph (1) of that Article, and the provisions then in force continue to govern the case where a resident has, before that date, used a residential house or existing house prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act"), or a house that has undergone extension, reconstruction, etc., as the resident's own dwelling as provided for in that paragraph.
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**第二項** 前項の場合において、旧法第四十一条第一項の規定の適用がある場合における新法第四十一条第一項に規定する増改築等に係る同条及び新法第四十一条の二の規定の適用については、新法第四十一条第二項第一号中「二千万円」とあるのは「二千万円（租税特別措置法の一部を改正する法律（平成五年法律第六十八号）による改正前の租税特別措置法第四十一条第一項の規定の適用に係る同項に規定する借入金又は債務（以下この項において「旧借入金等」という。）の金額を有するときは、二千万円から旧借入金等の金額（当該金額が二千万円を超えるときは、二千万円）を控除した残額）」と、同項第二号中「二千万円」とあるのは「二千万円（旧借入金等の金額を有するときは、二千万円から旧借入金等の金額（当該金額が二千万円を超えるときは、二千万円）を控除した残額）」と、「金額が千万円」とあるのは「金額が千万円（当該旧借入金等の金額が二千万円を超える場合には、三千万円から当該旧借入金等の金額（当該金額が三千万円を超えるときは、三千万円）を控除した残額。以下この号において同じ。）」と、「二十万円」とあるのは「二千万円（旧借入金等の金額を有するときは、二千万円から旧借入金等の金額（当該金額が二千万円を超えるときは、二千万円）を控除した残額）の一パーセントに相当する金額」とする。
suppl-4051-68/art-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-2/par-2
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 41 of the New Act and Article 41-2 of the New Act concerning extension, reconstruction, etc. prescribed in Article 41, paragraph (1) of the New Act in the case where the provisions of Article 41, paragraph (1) of the Former Act apply, the phrase "20 million yen" in Article 41, paragraph (2), item (i) of the New Act is deemed to be replaced with "20 million yen (if there is an amount of the loans or debts prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 68 of 1993) to which the provisions of that paragraph apply (hereinafter referred to as "former loans, etc." in this paragraph), the remaining amount after deducting the amount of the former loans, etc. (or 20 million yen, if that amount exceeds 20 million yen) from 20 million yen)", the phrase "20 million yen" in item (ii) of that paragraph with "20 million yen (if there is an amount of former loans, etc., the remaining amount after deducting the amount of the former loans, etc. (or 20 million yen, if that amount exceeds 20 million yen) from 20 million yen)", the phrase "the amount is 10 million yen" with "the amount is 10 million yen (or, if the amount of those former loans, etc. exceeds 20 million yen, the remaining amount after deducting the amount of those former loans, etc. (or 30 million yen, if that amount exceeds 30 million yen) from 30 million yen; the same applies hereinafter in this item)", and the phrase "200,000 yen" with "the amount equivalent to 1 percent of 20 million yen (if there is an amount of former loans, etc., the remaining amount after deducting the amount of the former loans, etc. (or 20 million yen, if that amount exceeds 20 million yen) from 20 million yen)".
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### 第三条（特定扶養親族に係る扶養控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction for Dependents Pertaining to Specified Dependent Relatives
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suppl-4051-68/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-3
**第一項** 新法第四十一条の十六第一項の規定は、平成五年分以後の所得税について適用し、平成四年分以前の所得税については、なお従前の例による。
suppl-4051-68/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-3/par-1
The provisions of Article 41-16, paragraph (1) of the New Act apply to income tax for 1993 and subsequent years, and with regard to income tax for 1992 and earlier years, the provisions then in force continue to govern.
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**第二項** 新法第四十一条の十六第二項の規定により読み替えられた所得税法（昭和四十年法律第三十三号）第百九十条の規定は、その年最後に同条に規定する給与等の支払をする日がこの法律の施行の日（以下「施行日」という。）以後である場合について適用し、その年最後に当該給与等の支払をする日が施行日前である場合については、なお従前の例による。
suppl-4051-68/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-3/par-2
The provisions of Article 190 of the Income Tax Act (Act No. 33 of 1965) as read with the replacement of terms pursuant to the provisions of Article 41-16, paragraph (2) of the New Act apply to the case where the day on which salary, etc. prescribed in that Article is last paid in the year falls on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the case where the day on which that salary, etc. is last paid in the year falls before the Effective Date.
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**第三項** 新法第四十一条の十六第二項の規定により読み替えられた所得税法第二百三条の三の規定は、施行日以後に支払うべき同法第二百三条の二に規定する公的年金等について適用し、施行日前に支払うべき当該公的年金等については、なお従前の例による。
suppl-4051-68/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-3/par-3
The provisions of Article 203-3 of the Income Tax Act as read with the replacement of terms pursuant to the provisions of Article 41-16, paragraph (2) of the New Act apply to public pensions, etc. prescribed in Article 203-2 of that Act that are to be paid on or after the Effective Date, and the provisions then in force continue to govern those public pensions, etc. that were to be paid before the Effective Date.
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## 附 則 平成五年一一月一二日法律第八九号
suppl-4051-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-89 · https://japanlaw.org/l/332AC0000000026/suppl-4051-89
### 第一条（施行期日） — Effective Date
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suppl-4051-89/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-89/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-89/art-1
**第一項** この法律は、行政手続法（平成五年法律第八十八号）の施行の日から施行する。
suppl-4051-89/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-89/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-89/art-1/par-1
This Act comes into effect as of the date on which the Administrative Procedure Act (Act No. 88 of 1993) comes into effect.
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## 附 則 平成六年二月四日法律第二号
suppl-4061-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-2
### 第一条（施行期日） — Effective Date
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suppl-4061-2/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-2/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-2/art-1
**第一項** この法律は、公職選挙法の一部を改正する法律の一部を改正する法律（平成六年法律第百四号）の公布の日から起算して一月を経過した日から施行する。
suppl-4061-2/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-2/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-2/art-1/par-1
This Act comes into effect on the day on which one month has elapsed from the date of promulgation of the Act Partially Amending the Act Partially Amending the Public Offices Election Act (Act No. 104 of 1994).
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## 附 則 平成六年二月四日法律第四号
suppl-4061-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-4 · https://japanlaw.org/l/332AC0000000026/suppl-4061-4
### 第一条（施行期日） — Effective Date
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suppl-4061-4/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-4/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-4/art-1
**第一項** この法律は、公職選挙法の一部を改正する法律（平成六年法律第二号）の施行の日の属する年の翌年の一月一日から施行する。
suppl-4061-4/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-4/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-4/art-1/par-1
This Act comes into effect on January 1 of the year following the year that includes the date on which the Act Partially Amending the Public Offices Election Act (Act No. 2 of 1994) comes into effect.
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### 第十六条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4061-4/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-4/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4061-4/art-16
**第一項** 個人が、施行日前に支出した前条の規定による改正前の租税特別措置法第四十一条の十七に規定する政治活動に関する寄附に係る支出金については、なお従前の例による。
suppl-4061-4/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-4/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-4/art-16/par-1
With regard to expenditures pertaining to donations related to political activities prescribed in Article 41-17 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article that an individual made before the Effective Date, the provisions then in force continue to govern.
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## 附 則 平成六年三月一一日法律第一二号
suppl-4061-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-12 · https://japanlaw.org/l/332AC0000000026/suppl-4061-12
**第一項** この法律は、公布の日から施行する。
suppl-4061-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-12/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 平成六年三月三一日法律第二二号
suppl-4061-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22
### 第一条（施行期日） — Effective Date
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suppl-4061-22/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-1
**第一項** この法律は、平成六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4061-22/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-1/par-1
This Act comes into effect on April 1, 1994; provided, however, that the provisions listed in the following items come into effect on the dates specified in those items:
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**一** 第十条の四第一項の改正規定（「（第一号に掲げる個人については、平成六年六月三十日）」を削る部分に限る。）、第十八条第一項の改正規定（同項第六号に係る部分に限る。）、第四十二条の七第一項の改正規定（「（第一号に掲げる法人については、平成六年六月三十日）」を削る部分に限る。）、第四十四条の四第一項の改正規定、第五十二条第一項の改正規定（同項第六号に係る部分に限る。）、第六十六条の十第一項の改正規定（同項第六号に係る部分に限る。）及び第六十六条の十二第二項の改正規定 特定農産加工業経営改善臨時措置法の一部を改正する法律（平成六年法律第六十八号）の施行の日
suppl-4061-22/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-1/par-1/item-1
the provisions amending Article 10-4, paragraph (1) (limited to the part deleting "(for an individual listed in item (i), June 30, 1994)"), the provisions amending Article 18, paragraph (1) (limited to the part pertaining to item (vi) of that paragraph), the provisions amending Article 42-7, paragraph (1) (limited to the part deleting "(for a corporation listed in item (i), June 30, 1994)"), the provisions amending Article 44-4, paragraph (1), the provisions amending Article 52, paragraph (1) (limited to the part pertaining to item (vi) of that paragraph), the provisions amending Article 66-10, paragraph (1) (limited to the part pertaining to item (vi) of that paragraph) and the provisions amending Article 66-12, paragraph (2): the date on which the Act Partially Amending the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses (Act No. 68 of 1994) comes into effect;
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**二** 第十三条の二第一項第二号の改正規定、同条第二項の改正規定、第十八条第一項の改正規定（同項第三号に係る部分に限る。）、同項第三号の改正規定、第三十七条第一項の表の第十七号の上欄の改正規定、第四十六条第一項第二号の改正規定、同条第二項の改正規定、第五十二条第一項の改正規定（同項第三号に係る部分に限る。）、同項第三号の改正規定、第六十五条の七第一項の表の第十八号の上欄の改正規定、第六十六条の十第一項の改正規定（同項第三号に係る部分に限る。）及び同項第三号の改正規定 繊維工業構造改善臨時措置法の一部を改正する法律（平成六年法律第二十七号）の施行の日
suppl-4061-22/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-1/par-1/item-2
the provisions amending Article 13-2, paragraph (1), item (ii), the provisions amending paragraph (2) of that Article, the provisions amending Article 18, paragraph (1) (limited to the part pertaining to item (iii) of that paragraph), the provisions amending item (iii) of that paragraph, the provisions amending the left-hand column of item (xvii) of the table in Article 37, paragraph (1), the provisions amending Article 46, paragraph (1), item (ii), the provisions amending paragraph (2) of that Article, the provisions amending Article 52, paragraph (1) (limited to the part pertaining to item (iii) of that paragraph), the provisions amending item (iii) of that paragraph, the provisions amending the left-hand column of item (xviii) of the table in Article 65-7, paragraph (1), the provisions amending Article 66-10, paragraph (1) (limited to the part pertaining to item (iii) of that paragraph) and the provisions amending item (iii) of that paragraph: the date on which the Act Partially Amending the Act on Temporary Measures for Structural Improvement of the Textile Industry (Act No. 27 of 1994) comes into effect;
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**三** 第十四条第三項の改正規定（「百分の百十七」の下に「（当該特定再開発建築物等が次項第六号に掲げる建築物である場合には、百分の百二十）」を加える部分及び「として同項」を「として同条第一項」に改める部分に限る。）、同条第四項に一号を加える改正規定、第四十七条第三項の改正規定（「百分の十七」の下に「（当該特定再開発建築物等が次項第六号に掲げる建築物である場合には、百分の二十）」を加える部分に限る。）及び同条第四項に一号を加える改正規定並びに附則第六条第八項及び第十五条第十四項の規定 高齢者、身体障害者等が円滑に利用できる特定建築物の建築の促進に関する法律（平成六年法律第四十四号）の施行の日
suppl-4061-22/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-1/par-1/item-3
the provisions amending Article 14, paragraph (3) (limited to the part adding "(120 percent, if that specified redevelopment building, etc. is a building listed in item (vi) of the following paragraph)" after "117 percent" and the part replacing "that paragraph" following "as" with "paragraph (1) of that Article"), the provisions adding one item to paragraph (4) of that Article, the provisions amending Article 47, paragraph (3) (limited to the part adding "(20 percent, if that specified redevelopment building, etc. is a building listed in item (vi) of the following paragraph)" after "17 percent") and the provisions adding one item to paragraph (4) of that Article, and the provisions of Article 6, paragraph (8) and Article 15, paragraph (14) of the Supplementary Provisions: the date on which the Act on the Promotion of Construction of Specified Buildings Accessible to and Usable by Elderly Persons, Physically Disabled Persons, etc. (Act No. 44 of 1994) comes into effect;
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**四** 第五十六条の改正規定（「平成六年三月三十一日」を「平成八年三月三十一日」に改める部分を除く。）及び附則第十六条第四項の規定 特定都市鉄道整備促進特別措置法の一部を改正する法律（平成六年法律第三十五号）の施行の日
suppl-4061-22/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-1/par-1/item-4
the provisions amending Article 56 (excluding the part replacing "March 31, 1994" with "March 31, 1996") and the provisions of Article 16, paragraph (4) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Construction of Specified Urban Railways (Act No. 35 of 1994) comes into effect.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
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suppl-4061-22/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成六年分以後の所得税について適用し、平成五年分以前の所得税については、なお従前の例による。
suppl-4061-22/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1994 and subsequent years, and with regard to income tax for 1993 and earlier years, the provisions then in force continue to govern.
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### 第三条（利益をもってする株式の消却の場合のみなし配当に対する源泉徴収の不適用等に関する経過措置） — Transitional Measures Concerning Non-Application, etc. of Withholding at the Source to Deemed Dividends in the Case of Cancellation of Shares Using Profits
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suppl-4061-22/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-3
**第一項** 新法第九条の五の規定は、この法律の施行の日（以下「施行日」という。）以後に株式会社が利益をもってする株式の消却を行う場合について適用する。
suppl-4061-22/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-3/par-1
The provisions of Article 9-5 of the New Act apply to the case where a stock company cancels shares using profits on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date").
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### 第四条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment Has Been Acquired
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suppl-4061-22/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-4
**第一項** 新法第十条の二の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用し、個人が施行日前に取得又は製作若しくは建設をした改正前の租税特別措置法（以下「旧法」という。）第十条の二第一項に規定するエネルギー需給構造改革推進設備については、なお従前の例による。
suppl-4061-22/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-4/par-1
The provisions of Article 10-2 of the New Act apply to energy supply and demand structure reform promotion equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern energy supply and demand structure reform promotion equipment prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that an individual acquired, manufactured or constructed before the Effective Date.
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### 第五条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
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suppl-4061-22/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-5
**第一項** 新法第十条の四（同条第一項第六号に係る部分に限る。）の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用する。
suppl-4061-22/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-5/par-1
The provisions of Article 10-4 of the New Act (limited to the part pertaining to paragraph (1), item (vi) of that Article) apply to business base strengthening equipment prescribed in that paragraph that an individual acquires or manufactures, or leases, on or after the Effective Date.
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### 第六条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4061-22/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-6
**第一項** 個人が施行日前に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をした旧法第十一条第一項の表の第二号に掲げる減価償却資産については、なお従前の例による。
suppl-4061-22/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-6/par-1
The provisions then in force continue to govern depreciable assets listed in item (ii) of the table in Article 11, paragraph (1) of the Former Act for which an individual made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) before the Effective Date.
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**第二項** 個人が施行日前に取得等をした旧法第十一条の五第一項に規定する店舗用建物等消火設備については、なお従前の例による。
suppl-4061-22/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-6/par-2
The provisions then in force continue to govern fire extinguishing equipment for store buildings, etc. prescribed in Article 11-5, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
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**第三項** 新法第十二条第一項の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4061-22/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-6/par-3
The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
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**第四項** 新法第十二条の二第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する機械及び装置について適用し、個人が施行日前に取得又は製作をした旧法第十二条の二第一項に規定する機械及び装置については、なお従前の例による。
suppl-4061-22/art-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-6/par-4
The provisions of Article 12-2, paragraph (1) of the New Act apply to machinery and equipment prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment prescribed in Article 12-2, paragraph (1) of the Former Act that an individual acquired or manufactured before the Effective Date.
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**第五項** 新法第十二条の二第二項の規定は、個人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧法第十二条の二第二項に規定する医療用機器等については、なお従前の例による。
suppl-4061-22/art-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-6/par-5
The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act that an individual acquired or manufactured before the Effective Date.
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**第六項** 新法第十三条の三第一項第一号（同号ロからニまでに係る部分に限る。）の規定は、施行日以後に同号に規定する農業経営改善計画につき同号に規定する認定を受ける同号の個人の有する同号に定める減価償却資産について適用する。
suppl-4061-22/art-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-6/par-6
The provisions of Article 13-3, paragraph (1), item (i) of the New Act (limited to the part pertaining to (b) through (d) of that item) apply to depreciable assets specified in that item that are held by an individual referred to in that item who receives, on or after the Effective Date, the certification prescribed in that item for a farm management improvement plan prescribed in that item.
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**第七項** 新法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定貸家住宅について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅及び同条第二項に規定する優良貸家共同住宅については、なお従前の例による。
suppl-4061-22/art-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-6/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-6/par-7
The provisions of Article 14, paragraph (1) of the New Act apply to specified rental housing prescribed in that paragraph that an individual acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 14, paragraph (1) of the Former Act and superior rental apartment houses prescribed in paragraph (2) of that Article that an individual acquired or newly constructed before the Effective Date.
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**第八項** 新法第十四条第二項（同条第三項第六号に係る部分に限る。）の規定は、個人が高齢者、身体障害者等が円滑に利用できる特定建築物の建築の促進に関する法律の施行の日以後に取得又は新築をする同条第二項に規定する特定再開発建築物等について適用する。
suppl-4061-22/art-6/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-6/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-6/par-8
The provisions of Article 14, paragraph (2) of the New Act (limited to the part pertaining to paragraph (3), item (vi) of that Article) apply to specified redevelopment buildings, etc. prescribed in paragraph (2) of that Article that an individual acquires or newly constructs on or after the date on which the Act on the Promotion of Construction of Specified Buildings Accessible to and Usable by Elderly Persons, Physically Disabled Persons, etc. comes into effect.
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**第九項** 新法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、個人が施行日前に取得又は建設をした旧法第十五条第一項に規定する倉庫用建物等については、なお従前の例による。
suppl-4061-22/art-6/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-6/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-6/par-9
The provisions of Article 15, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date.
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**第十項** 旧法第十五条第一項第二号に掲げる個人が施行日前に建設に着手し、かつ、施行日から平成七年六月三十日までの間に取得又は建設をする同号に定める穀物用サイロ（新法第十五条第一項に規定する倉庫用建物等に該当するものを除く。）については、旧法第十五条の規定は、なおその効力を有する。この場合において、同条第一項中「平成六年三月三十一日」とあるのは「平成七年六月三十日」と、「百分の百十八」とあるのは「百分の百十四」とする。
suppl-4061-22/art-6/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-6/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-6/par-10
With regard to grain silos specified in Article 15, paragraph (1), item (ii) of the Former Act (excluding those that fall under warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the New Act) whose construction an individual listed in that item started before the Effective Date and which that individual acquires or constructs during the period from the Effective Date to June 30, 1995, the provisions of Article 15 of the Former Act remain in force. In this case, the phrase "March 31, 1994" in paragraph (1) of that Article is deemed to be replaced with "June 30, 1995", and the phrase "118 percent" with "114 percent".
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**第十一項** 前項の規定の適用がある場合における租税特別措置法の一部を改正する法律（平成七年法律第五十五号）による改正後の租税特別措置法（以下「平成七年新法」という。）第十条から第十条の四まで、第十三条、第十三条の二、第二十八条の三、第三十三条の六及び第三十七条の三（平成七年新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、平成七年新法第十条第七項第二号中「又は第十六条」とあるのは「、第十六条又は租税特別措置法の一部を改正する法律（平成六年法律第二十二号。以下「平成六年改正法」という。）附則第六条第十項の規定によりなおその効力を有するものとされる平成六年改正法による改正前の租税特別措置法第十五条（以下「旧法第十五条」という。）」と、平成七年新法第十条の二第一項及び第三項、第十条の三第一項及び第三項並びに第十条の四第一項及び第三項中「又は第十六条」とあるのは「、第十六条又は旧法第十五条」と、平成七年新法第十三条第一項中「又は第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで又は旧法第十五条」と、平成七年新法第十三条の二第一項中「又は次条から第十六条まで」とあるのは「、次条から第十六条まで又は旧法第十五条」と、平成七年新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第三項中「並びに第十三条の三から第十六条まで」とあるのは「、第十三条の三から第十六条まで並びに旧法第十五条」とする。
suppl-4061-22/art-6/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-6/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-6/par-11
With regard to the application of the provisions of Articles 10 through 10-4, Article 13, Article 13-2, Article 28-3, Article 33-6 and Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the 1995 New Act) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) (hereinafter referred to as the "1995 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (7), item (ii) of the 1995 New Act is deemed to be replaced with ", Article 16, or Article 15 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 22 of 1994; hereinafter referred to as the "1994 Amendment Act"), which remains in force pursuant to the provisions of Article 6, paragraph (10) of the Supplementary Provisions of the 1994 Amendment Act (hereinafter referred to as "Article 15 of the Former Act")", the phrase "or Article 16" in Article 10-2, paragraphs (1) and (3), Article 10-3, paragraphs (1) and (3) and Article 10-4, paragraphs (1) and (3) of the 1995 New Act with ", Article 16 or Article 15 of the Former Act", the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the 1995 New Act with ", Articles 14 through 16 or Article 15 of the Former Act", the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the 1995 New Act with ", the following Article through Article 16 or Article 15 of the Former Act", and the phrase "and Articles 13-3 through 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (3) of the 1995 New Act with ", Articles 13-3 through 16 and Article 15 of the Former Act".
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**第十二項** 個人が施行日前に取得等をした旧法第十七条に規定する減価償却資産については、なお従前の例による。
suppl-4061-22/art-6/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-6/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-6/par-12
The provisions then in force continue to govern depreciable assets prescribed in Article 17 of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
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**第十三項** 新法第十八条第一項第十号の規定は、個人が施行日以後に支出する同号に定める負担金について適用する。
suppl-4061-22/art-6/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-6/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-6/par-13
The provisions of Article 18, paragraph (1), item (x) of the New Act apply to contributions specified in that item that an individual pays on or after the Effective Date.
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### 第七条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
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suppl-4061-22/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-7
**第一項** 平成六年分の所得税に係る新法第二十一条の規定の適用については、同条第一項中「当該収入金額の百分の七（次項第三号」とあるのは「平成六年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の八（次項第三号に掲げる取引によるものについては、百分の十六）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の七（同号」と、「金額の合計額」とあるのは「金額との合計額」と、「百分の三十五」とあるのは「百分の四十」とする。
suppl-4061-22/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-7/par-1
With regard to the application of the provisions of Article 21 of the New Act to income tax for 1994, the phrase "7 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "8 percent of that revenue within the period from January 1, 1994 to March 31 of that year (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 7 percent of that revenue within the period from April 1 to December 31 of that year (for revenue from the transactions listed in that item", the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to", and the phrase "35 percent" is deemed to be replaced with "40 percent".
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### 第八条（特定組合に納付した中小企業構造改善等準備金に係る納付金の必要経費算入に関する経過措置） — Transitional Measures Concerning Inclusion in Necessary Expenses of Payments to Specified Associations Pertaining to the Reserve for Structural Improvement, etc. of Small and Medium Sized Enterprises
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suppl-4061-22/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-8
**第一項** 旧法第五十五条の四第一項の表の第一号に掲げる特定組合が施行日前に同号の承認を受けた同号の中小企業構造改善事業計画に従い、当該特定組合の同項に規定する組合員等である個人が納付する旧法第二十八条の納付金については、なお従前の例による。
suppl-4061-22/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-8/par-1
With regard to payments under Article 28 of the Former Act made by an individual who is a member, etc. prescribed in Article 55-4, paragraph (1) of the Former Act of a specified association listed in item (i) of the table in that paragraph, in accordance with a small and medium sized enterprise structural improvement project plan referred to in that item for which that specified association received the approval referred to in that item before the Effective Date, the provisions then in force continue to govern.
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### 第九条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4061-22/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-9
**第一項** 新法第三十一条の二の規定は、個人が平成六年一月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について適用し、個人が同日前に行った旧法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡については、なお従前の例による。
suppl-4061-22/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-9/par-1
The provisions of Article 31-2 of the New Act apply to a transfer that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article made by an individual on or after January 1, 1994, and the provisions then in force continue to govern a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article made by an individual before that date.
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**第二項** 新法第三十四条第二項第五号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用する。
suppl-4061-22/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-9/par-2
The provisions of Article 34, paragraph (2), item (v) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after the Effective Date.
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**第三項** 新法第三十四条の二第二項第十号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用する。
suppl-4061-22/art-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-9/par-3
The provisions of Article 34-2, paragraph (2), item (x) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after the Effective Date.
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**第四項** 新法第三十六条の六第一項、第三項、第四項及び第九項の規定は、個人が平成六年一月一日以後に行う同条第一項に規定する譲渡資産の譲渡について適用し、個人が同日前に行った旧法第三十六条の六第一項に規定する譲渡資産の譲渡については、なお従前の例による。
suppl-4061-22/art-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-9/par-4
The provisions of Article 36-6, paragraphs (1), (3), (4) and (9) of the New Act apply to a transfer of transferred assets prescribed in paragraph (1) of that Article made by an individual on or after January 1, 1994, and the provisions then in force continue to govern a transfer of transferred assets prescribed in Article 36-6, paragraph (1) of the Former Act made by an individual before that date.
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**第五項** 新法第三十九条第一項の規定は、個人が平成六年一月一日以後に同項に規定する相続又は遺贈により取得した資産を同日以後に譲渡した場合について適用し、個人が同日前に旧法第三十九条第一項に規定する相続又は遺贈により取得した資産を譲渡した場合については、なお従前の例による。
suppl-4061-22/art-9/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-9/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-9/par-5
The provisions of Article 39, paragraph (1) of the New Act apply to the case where an individual transfers, on or after January 1, 1994, assets that the individual acquired on or after that date through inheritance or bequest prescribed in that paragraph, and the provisions then in force continue to govern the case where an individual transfers assets that the individual acquired before that date through inheritance or bequest prescribed in Article 39, paragraph (1) of the Former Act.
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### 第十条（住宅の取得等をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where a House Has Been Acquired, etc.
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suppl-4061-22/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-10
**第一項** 新法第四十一条及び第四十一条の二の規定は、居住者が平成六年一月一日以後に新法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。以下この条において同じ。）を同項の定めるところによりその者の居住の用に供した場合について適用し、居住者が同日前に旧法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-4061-22/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-10/par-1
The provisions of Articles 41 and 41-2 of the New Act apply to the case where a resident has, on or after January 1, 1994, used a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act, or a house that has undergone extension, reconstruction, etc. (limited to the part pertaining to that extension, reconstruction, etc.; the same applies hereinafter in this Article), as the resident's own dwelling as provided for in that paragraph, and the provisions then in force continue to govern the case where a resident has, before that date, used a residential house or existing house prescribed in Article 41, paragraph (1) of the Former Act, or a house that has undergone extension, reconstruction, etc., as the resident's own dwelling as provided for in that paragraph.
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### 第十一条（船舶の貸付けに係る国内源泉所得に対する源泉徴収の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Withholding at the Source to Domestic Source Income from the Lease of Ships
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suppl-4061-22/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-11
**第一項** 旧法第四十一条の十九に規定する非居住者又は外国法人が施行日前に支払を受けるべき同条に規定する船舶の貸付けによる対価については、なお従前の例による。
suppl-4061-22/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-11/par-1
With regard to consideration for the lease of ships prescribed in Article 41-19 of the Former Act that a nonresident or foreign corporation prescribed in that Article is to receive before the Effective Date, the provisions then in force continue to govern.
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### 第十二条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-4061-22/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-12
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4061-22/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-12/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.
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### 第十三条（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment, etc. Has Been Acquired
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suppl-4061-22/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-13
**第一項** 新法第四十二条の五の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等については、なお従前の例による。
suppl-4061-22/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-13/par-1
The provisions of Article 42-5 of the New Act apply to energy supply and demand structure reform promotion equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern energy supply and demand structure reform promotion equipment, etc. prescribed in Article 42-5, paragraph (1) of the Former Act that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第十四条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
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suppl-4061-22/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-14
**第一項** 新法第四十二条の七（同条第一項第六号に係る部分に限る。）の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用する。
suppl-4061-22/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-14/par-1
The provisions of Article 42-7 of the New Act (limited to the part pertaining to paragraph (1), item (vi) of that Article) apply to business base strengthening equipment prescribed in that paragraph that a corporation acquires or manufactures, or leases, on or after the Effective Date.
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### 第十五条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4061-22/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15
**第一項** 法人が施行日前に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をした旧法第四十三条第一項の表の第二号に掲げる減価償却資産については、なお従前の例による。
suppl-4061-22/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-1
The provisions then in force continue to govern depreciable assets listed in item (ii) of the table in Article 43, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) before the Effective Date.
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**第二項** 新法第四十三条の二第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定の施設について適用し、法人が施行日前に取得又は建設をした旧法第四十三条の二第一項に規定する特定の施設については、なお従前の例による。
suppl-4061-22/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-2
The provisions of Article 43-2, paragraph (1) of the New Act apply to specified facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified facilities prescribed in Article 43-2, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.
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**第三項** 新法第四十三条の三第一項の規定は、法人が施行日以後に取得等をする同項に規定する研究施設について適用し、法人が施行日前に取得等をした旧法第四十三条の三第一項の表の各号に掲げる減価償却資産については、なお従前の例による。
suppl-4061-22/art-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-3
The provisions of Article 43-3, paragraph (1) of the New Act apply to research facilities prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the items of the table in Article 43-3, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
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**第四項** 新法第四十三条の四第一項（同項第三号に係る部分に限る。）の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定中核的民間施設について適用する。
suppl-4061-22/art-15/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-4
The provisions of Article 43-4, paragraph (1) of the New Act (limited to the part pertaining to item (iii) of that paragraph) apply to specified core private facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date.
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**第五項** 新法第四十四条の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する高度技術工業用設備について適用し、法人が施行日前に取得等をした旧法第四十四条の二第一項に規定する高度技術工業用設備については、なお従前の例による。
suppl-4061-22/art-15/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-5
The provisions of Article 44-2, paragraph (1) of the New Act apply to high-technology industrial equipment prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern high-technology industrial equipment prescribed in Article 44-2, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
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**第六項** 新法第四十四条の三第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定事業用資産について適用し、法人が施行日前に取得等をした旧法第四十四条の三第一項に規定する特定事業用資産については、なお従前の例による。
suppl-4061-22/art-15/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-6
The provisions of Article 44-3, paragraph (1) of the New Act apply to specified business assets prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified business assets prescribed in Article 44-3, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
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**第七項** 新法第四十四条の六第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信設備について適用し、法人が施行日前に取得等をした旧法第四十四条の六第一項に規定する特定電気通信設備については、なお従前の例による。
suppl-4061-22/art-15/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-7
The provisions of Article 44-6, paragraph (1) of the New Act apply to specified telecommunications equipment prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
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**第八項** 法人が施行日前に取得等をした旧法第四十四条の七第一項に規定する店舗用建物等消火設備については、なお従前の例による。
suppl-4061-22/art-15/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-8
The provisions then in force continue to govern fire extinguishing equipment for store buildings, etc. prescribed in Article 44-7, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
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**第九項** 新法第四十五条第一項の規定は、法人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4061-22/art-15/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-9
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
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**第十項** 新法第四十五条の二第一項の規定は、法人が施行日以後に取得又は製作をする同項に規定する機械及び装置について適用し、法人が施行日前に取得又は製作をした旧法第四十五条の二第一項に規定する機械及び装置については、なお従前の例による。
suppl-4061-22/art-15/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-10
The provisions of Article 45-2, paragraph (1) of the New Act apply to machinery and equipment prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment prescribed in Article 45-2, paragraph (1) of the Former Act that a corporation acquired or manufactured before the Effective Date.
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**第十一項** 新法第四十五条の二第二項の規定は、法人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、法人が施行日前に取得又は製作をした旧法第四十五条の二第二項に規定する医療用機器等については、なお従前の例による。
suppl-4061-22/art-15/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-11
The provisions of Article 45-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act that a corporation acquired or manufactured before the Effective Date.
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**第十二項** 新法第四十六条の四第一項第一号（同号ロからニまでに係る部分に限る。）の規定は、施行日以後に同号に規定する農業経営改善計画につき同号に規定する認定を受ける同号の農業生産法人の有する同号に定める減価償却資産について適用する。
suppl-4061-22/art-15/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-12
The provisions of Article 46-4, paragraph (1), item (i) of the New Act (limited to the part pertaining to (b) through (d) of that item) apply to depreciable assets specified in that item that are held by an agricultural production corporation referred to in that item that receives, on or after the Effective Date, the certification prescribed in that item for a farm management improvement plan prescribed in that item.
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**第十三項** 新法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定貸家住宅について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅及び同条第二項に規定する優良貸家共同住宅については、なお従前の例による。
suppl-4061-22/art-15/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-13
The provisions of Article 47, paragraph (1) of the New Act apply to specified rental housing prescribed in that paragraph that a corporation acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 47, paragraph (1) of the Former Act and superior rental apartment houses prescribed in paragraph (2) of that Article that a corporation acquired or newly constructed before the Effective Date.
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**第十四項** 新法第四十七条第二項（同条第三項第六号に係る部分に限る。）の規定は、法人が高齢者、身体障害者等が円滑に利用できる特定建築物の建築の促進に関する法律の施行の日以後に取得又は新築をする同条第二項に規定する特定再開発建築物等について適用する。
suppl-4061-22/art-15/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-14
The provisions of Article 47, paragraph (2) of the New Act (limited to the part pertaining to paragraph (3), item (vi) of that Article) apply to specified redevelopment buildings, etc. prescribed in paragraph (2) of that Article that a corporation acquires or newly constructs on or after the date on which the Act on the Promotion of Construction of Specified Buildings Accessible to and Usable by Elderly Persons, Physically Disabled Persons, etc. comes into effect.
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**第十五項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する倉庫用建物等については、なお従前の例による。
suppl-4061-22/art-15/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-15
The provisions of Article 48, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.
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**第十六項** 旧法第四十八条第一項第二号に掲げる法人が施行日前に建設に着手し、かつ、施行日から平成七年六月三十日までの間に取得又は建設をする同号に定める穀物用サイロ（新法第四十八条第一項に規定する倉庫用建物等に該当するものを除く。）については、旧法第四十八条の規定は、なおその効力を有する。この場合において、同条第一項中「平成六年三月三十一日」とあるのは「平成七年六月三十日」と、「百分の十八」とあるのは「百分の十四」とする。
suppl-4061-22/art-15/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-16
With regard to grain silos specified in Article 48, paragraph (1), item (ii) of the Former Act (excluding those that fall under warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the New Act) whose construction a corporation listed in that item started before the Effective Date and which that corporation acquires or constructs during the period from the Effective Date to June 30, 1995, the provisions of Article 48 of the Former Act remain in force. In this case, the phrase "March 31, 1994" in paragraph (1) of that Article is deemed to be replaced with "June 30, 1995", and the phrase "18 percent" with "14 percent".
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**第十七項** 前項の規定の適用がある場合における租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）第一条の規定による改正後の租税特別措置法（以下「平成十一年新法」という。）第五十二条の二及び第五十二条の三の規定の適用については、平成十一年新法第五十二条の二第一項中「又は第四十三条から第四十八条まで」とあるのは「若しくは第四十三条から第四十八条まで又は平成六年改正法附則第十五条第十六項の規定によりなおその効力を有するものとされる平成六年改正法による改正前の租税特別措置法第四十八条（以下「旧法第四十八条」という。）」と、同条第二項中「又は第四十三条から第四十八条まで」とあるのは「若しくは第四十三条から第四十八条まで又は旧法第四十八条」と、「又は第四十六条の三から第四十八条まで」とあるのは「若しくは第四十六条の三から第四十八条まで又は旧法第四十八条」と、同条第三項及び平成十一年新法第五十二条の三第一項中「又は第四十三条から第四十八条まで」とあるのは「若しくは第四十三条から第四十八条まで又は旧法第四十八条」と、同条第三項中「又は第四十六条の三から第四十八条まで」とあるのは「若しくは第四十六条の三から第四十八条まで又は旧法第四十八条」とする。
suppl-4061-22/art-15/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-17
With regard to the application of the provisions of Articles 52-2 and 52-3 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999) (hereinafter referred to as the "1999 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "or Articles 43 through 48" in Article 52-2, paragraph (1) of the 1999 New Act is deemed to be replaced with "or Articles 43 through 48, or Article 48 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1994 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (16) of the Supplementary Provisions of the 1994 Amendment Act (hereinafter referred to as "Article 48 of the Former Act")", the phrase "or Articles 43 through 48" in paragraph (2) of that Article with "or Articles 43 through 48, or Article 48 of the Former Act", the phrase "or Articles 46-3 through 48" with "or Articles 46-3 through 48, or Article 48 of the Former Act", the phrase "or Articles 43 through 48" in paragraph (3) of that Article and Article 52-3, paragraph (1) of the 1999 New Act with "or Articles 43 through 48, or Article 48 of the Former Act", and the phrase "or Articles 46-3 through 48" in paragraph (3) of that Article with "or Articles 46-3 through 48, or Article 48 of the Former Act".
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**第十八項** 旧法第五十一条第一項の特定組合が施行日前に旧法第五十五条の四第一項の事業計画の承認等を受けた当該事業計画に定める旧法第五十一条第一項に規定する共同利用施設については、なお従前の例による。
suppl-4061-22/art-15/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-18
With regard to joint-use facilities prescribed in Article 51, paragraph (1) of the Former Act that are specified in a business plan for which a specified association referred to in that paragraph received, before the Effective Date, the approval, etc. of the business plan referred to in Article 55-4, paragraph (1) of the Former Act, the provisions then in force continue to govern.
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**第十九項** 新法第五十二条第一項第十号の規定は、法人が施行日以後に支出する同号に定める負担金について適用する。
suppl-4061-22/art-15/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-19
The provisions of Article 52, paragraph (1), item (x) of the New Act apply to contributions specified in that item that a corporation pays on or after the Effective Date.
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**第二十項** 法人が施行日前に取得等をした旧法第五十二条の四に規定する減価償却資産については、なお従前の例による。
suppl-4061-22/art-15/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-20
The provisions then in force continue to govern depreciable assets prescribed in Article 52-4 of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
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### 第十六条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-4061-22/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16
**第一項** 新法第五十五条の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧法第五十五条第一項に規定する特定株式等については、次項に定める場合を除き、なお従前の例による。
suppl-4061-22/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16/par-1
The provisions of Article 55 of the New Act apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and, except in the case provided for in the following paragraph, the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date.
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**第二項** 法人が施行日前に旧法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新法第五十五条第四項各号に掲げる場合に該当することとなったときは、同項の規定の例による。
suppl-4061-22/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16/par-2
In the case where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act before the Effective Date, if the corporation comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act on or after the Effective Date, the case is governed by the provisions of that paragraph.
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**第三項** 旧法第五十五条の四第一項の表の第一号に掲げる特定組合が施行日前に同号の承認を受けた同号の中小企業構造改善事業計画に従い、当該特定組合の同項に規定する組合員等である法人が納付する同条第七項の納付金又は当該特定組合が積み立てる中小企業構造改善準備金については、なお従前の例による。
suppl-4061-22/art-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16/par-3
With regard to payments under paragraph (7) of Article 55-4 of the Former Act made by a corporation that is a member, etc. prescribed in paragraph (1) of that Article of a specified association listed in item (i) of the table in that paragraph, in accordance with a small and medium sized enterprise structural improvement project plan referred to in that item for which that specified association received the approval referred to in that item before the Effective Date, or the reserve for structural improvement of small and medium sized enterprises set aside by that specified association, the provisions then in force continue to govern.
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**第四項** 新法第五十六条の規定は、法人の特定都市鉄道整備促進特別措置法の一部を改正する法律の施行の日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4061-22/art-16/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-16/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16/par-4
The provisions of Article 56 of the New Act apply to corporation tax of a corporation for business years ending on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Construction of Specified Urban Railways comes into effect, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before that date.
machine translation, not official
**第五項** 旧法第五十六条の二第一項に規定する法人が施行日前に着手した同項に規定する特定工事及び施行日前にガス事業法（昭和二十九年法律第五十一号）第二十五条の二第一項の規定により届出をした同項に規定するガスの供給計画に基づき施行日から平成九年三月三十一日までの間に着手する旧法第五十六条の二第一項に規定する特定工事の施行に伴って取得又は建設をする同条第一項に規定する特定供給設備に係る特定ガス導管工事償却準備金については、同条の規定は、なおその効力を有する。この場合において、同項中「百分の十六」とあるのは「百分の十（平成六年四月一日前に着手した特定工事に係るものについては、百分の十六）」と、同条第八項中「第五十六条の二第三項」とあるのは「平成六年改正法附則第十六条第五項の規定によりなおその効力を有するものとされる平成六年改正法による改正前の租税特別措置法第五十六条の二第三項」とする。
suppl-4061-22/art-16/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-16/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16/par-5
With regard to the reserve for specified gas pipeline construction depreciation pertaining to specified supply facilities prescribed in Article 56-2, paragraph (1) of the Former Act that a corporation prescribed in that paragraph acquires or constructs in carrying out specified construction work prescribed in that paragraph that it started before the Effective Date, or specified construction work prescribed in Article 56-2, paragraph (1) of the Former Act that it starts during the period from the Effective Date to March 31, 1997 based on a gas supply plan prescribed in Article 25-2, paragraph (1) of the Gas Business Act (Act No. 51 of 1954) that it notified pursuant to the provisions of that paragraph before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "16 percent" in that paragraph is deemed to be replaced with "10 percent (16 percent for those pertaining to specified construction work started before April 1, 1994)", and the phrase "Article 56-2, paragraph (3)" in paragraph (8) of that Article with "Article 56-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1994 Amendment Act, which remains in force pursuant to the provisions of Article 16, paragraph (5) of the Supplementary Provisions of the 1994 Amendment Act".
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**第六項** 新法第五十六条の二の規定は、法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4061-22/art-16/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-16/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16/par-6
The provisions of Article 56-2 of the New Act apply to corporation tax of a corporation for business years ending on or after the Effective Date.
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### 第十七条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
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suppl-4061-22/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-17
**第一項** 新法第五十八条第一項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度において同項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の七（次項第三号」とあるのは「当該事業年度開始の日から平成六年三月三十一日までの期間内の当該収入金額の百分の八（次項第三号に掲げる取引によるものについては、百分の十六）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の当該収入金額の百分の七（同号」と、「金額の合計額」とあるのは「金額との合計額」と、「百分の三十五」とあるのは「百分の四十」とする。
suppl-4061-22/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-17/par-1
The provisions of Article 58, paragraph (1) of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that paragraph in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in that paragraph in a business year that began before the Effective Date and ends on or after the Effective Date, the phrase "7 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "8 percent of that revenue within the period from the first day of that business year to March 31, 1994 (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 7 percent of that revenue within the period from April 1 of that year to the end of the business year (for revenue from the transactions listed in that item", the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to", and the phrase "35 percent" is deemed to be replaced with "40 percent".
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### 第十八条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
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suppl-4061-22/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-18
**第一項** 新法第六十二条の三の規定は、法人が平成六年一月一日以後にする同条第一項に規定する土地の譲渡等に係る法人税について適用し、法人が同日前にした旧法第六十二条の三第一項に規定する土地の譲渡等に係る法人税については、なお従前の例による。
suppl-4061-22/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-18/par-1
The provisions of Article 62-3 of the New Act apply to corporation tax on a transfer, etc. of land prescribed in paragraph (1) of that Article made by a corporation on or after January 1, 1994, and the provisions then in force continue to govern corporation tax on a transfer, etc. of land prescribed in Article 62-3, paragraph (1) of the Former Act made by a corporation before that date.
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**第二項** 法人が平成六年一月一日から同年三月三十一日までの間にした新法第六十二条の三第四項第七号に掲げる土地等の譲渡又は同項第十号に掲げる土地等の譲渡（同号イの一団の宅地の面積が千平方メートル未満の宅地の造成に係るものに限る。）に係る同条第五項に規定する確定優良住宅地等予定地のための譲渡で同日以前に終了した事業年度に係るものについては、同条第十項に規定する書類の添付がない同項に規定する法人税申告書の提出があった場合においても、施行日以後二月を経過する日までに納税地の所轄税務署長に当該書類を提出したときは、同項の規定にかかわらず、同条第五項の規定を適用することができる。
suppl-4061-22/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-18/par-2
With regard to a transfer for a determined site for constructing a superior residential area, etc. prescribed in Article 62-3, paragraph (5) of the New Act pertaining to a transfer of land, etc. listed in paragraph (4), item (vii) of that Article or a transfer of land, etc. listed in item (x) of that paragraph (limited to one pertaining to the development of residential land where the area of the single block of residential land referred to in (a) of that item is less than 1,000 square meters) that a corporation made during the period from January 1, 1994 to March 31, 1994 and that pertains to a business year that ended on or before that date, even in the case where a corporation tax return prescribed in paragraph (10) of that Article has been filed without the documents prescribed in that paragraph attached, if the corporation submits those documents to the district director with jurisdiction over its place for tax payment by the day on which two months have elapsed from the Effective Date, the provisions of paragraph (5) of that Article may be applied, notwithstanding the provisions of paragraph (10) of that Article.
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**第三項** 新法第六十五条の三第一項第五号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4061-22/art-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-18/par-3
The provisions of Article 65-3, paragraph (1), item (v) of the New Act apply to corporation tax on a transfer of land, etc. prescribed in that paragraph made by a corporation on or after the Effective Date.
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**第四項** 新法第六十五条の四第一項第十号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4061-22/art-18/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-18/par-4
The provisions of Article 65-4, paragraph (1), item (x) of the New Act apply to corporation tax on a transfer of land, etc. prescribed in that paragraph made by a corporation on or after the Effective Date.
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### 第十九条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
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suppl-4061-22/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-19
**第一項** 新法第六十六条の十第一項第十号の規定は、法人が施行日以後に取得又は製作をする同号に定める固定資産について適用する。
suppl-4061-22/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-19/par-1
The provisions of Article 66-10, paragraph (1), item (x) of the New Act apply to fixed assets specified in that item that a corporation acquires or manufactures on or after the Effective Date.
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### 第二十条（欠損金の繰越期間の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Carryover Period of Losses
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suppl-4061-22/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-20
**第一項** 新法第六十六条の十三第一項の規定は、法人の施行日以後に開始する事業年度の同項に規定する特例欠損金額について適用し、法人の施行日前に開始した事業年度の旧法第六十六条の十三第一項に規定する特例欠損金額については、なお従前の例による。
suppl-4061-22/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-20/par-1
The provisions of Article 66-13, paragraph (1) of the New Act apply to the special amount of loss prescribed in that paragraph of a corporation for business years beginning on or after the Effective Date, and the provisions then in force continue to govern the special amount of loss prescribed in Article 66-13, paragraph (1) of the Former Act of a corporation for business years that began before the Effective Date.
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### 第二十一条（欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refund by Carryback of Losses
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suppl-4061-22/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-21
**第一項** 新法第六十六条の十四に規定する特定中小企業者に該当する法人の平成五年十一月二十五日から施行日の前日までの間に終了した事業年度において生じた法人税法第二条第二十号に規定する欠損金額に係る同法第八十一条第一項の規定による法人税の還付の請求については、同項の規定にかかわらず、施行日から三月を経過する日までに当該還付の請求をすることができる。
suppl-4061-22/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-21/par-1
With regard to a claim for a refund of corporation tax under the provisions of Article 81, paragraph (1) of the Corporation Tax Act pertaining to the amount of loss prescribed in Article 2, item (xx) of that Act incurred in a business year that ended during the period from November 25, 1993 to the day before the Effective Date of a corporation that falls under a specified small and medium sized enterprise prescribed in Article 66-14 of the New Act, the corporation may, notwithstanding the provisions of that paragraph, make that claim for a refund by the day on which three months have elapsed from the Effective Date.
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### 第二十二条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4061-22/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-22
**第一項** 新法第六十九条の三第一項から第三項までの規定は、平成六年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）により取得した同条第一項に規定する小規模宅地等に係る相続税について適用し、同日前に相続又は遺贈により取得した旧法第六十九条の三第一項に規定する小規模宅地等に係る相続税については、なお従前の例による。ただし、同日から施行日までの間に相続又は遺贈により当該小規模宅地等を取得したすべての者が当該小規模宅地等について同条第一項又は第二項の規定によりこれらの規定に規定する相続税の課税価格に算入すべき価額を計算することを選択する場合には、同条の規定を適用することができる。
suppl-4061-22/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-22/par-1
The provisions of Article 69-3, paragraphs (1) through (3) of the New Act apply to inheritance tax on small-scale residential land, etc. prescribed in paragraph (1) of that Article acquired through inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after January 1, 1994, and the provisions then in force continue to govern inheritance tax on small-scale residential land, etc. prescribed in Article 69-3, paragraph (1) of the Former Act acquired through inheritance or bequest before that date; provided, however, that if all persons who acquired that small-scale residential land, etc. through inheritance or bequest during the period from that date to the Effective Date choose to calculate, for that small-scale residential land, etc., the value to be included in the taxable value for inheritance tax prescribed in paragraph (1) or (2) of that Article pursuant to those provisions, the provisions of that Article may be applied.
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**第二項** 新法第七十条の三の規定は、平成六年一月一日以後に贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この項において同じ。）により取得した財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。
suppl-4061-22/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-22/par-2
The provisions of Article 70-3 of the New Act apply to gift tax on property acquired through a gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after January 1, 1994, and the provisions then in force continue to govern gift tax on property acquired through a gift before that date.
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### 第二十三条（地価税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Land Value Tax
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suppl-4061-22/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-23
**第一項** 新法第四章の二の規定は、平成六年以後の各年の課税時期において個人又は法人が有する土地等に係る地価税について適用し、平成五年以前の各年の課税時期において個人又は法人が有していた土地等に係る地価税については、なお従前の例による。
suppl-4061-22/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-23/par-1
The provisions of Chapter IV-2 of the New Act apply to land value tax on land, etc. held by an individual or corporation on the taxation date of each year from 1994 onward, and the provisions then in force continue to govern land value tax on land, etc. held by an individual or corporation on the taxation date of each year up to 1993.
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### 第二十四条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4061-22/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-24
**第一項** 新法第七十六条第一項の規定は、施行日以後に国から同項に規定する売渡しを受ける土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に国から旧法第七十六条第一項に規定する売渡しを受けた土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4061-22/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-24/par-1
The provisions of Article 76, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land sold by the State as prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land sold by the State as prescribed in Article 76, paragraph (1) of the Former Act before the Effective Date.
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**第二項** 新法第七十七条の二第二項の規定は、同項に規定する森林整備法人が施行日以後に同項に規定する分収育林契約に係る土地につき地上権の設定を受ける場合の当該地上権の設定の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の二第二項に規定する森林整備法人が同項に規定する分収育林契約に係る土地につき地上権の設定を受けた場合の当該地上権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-4061-22/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-24/par-2
The provisions of Article 77-2, paragraph (2) of the New Act apply to registration and license tax on the registration of the creation of a superficies right in the case where a forest development corporation prescribed in that paragraph has a superficies right created for it on or after the Effective Date over land pertaining to a shared-profit forest cultivation contract prescribed in that paragraph, and the provisions then in force continue to govern registration and license tax on the registration of the creation of a superficies right in the case where a forest development corporation prescribed in Article 77-2, paragraph (2) of the Former Act had a superficies right created for it before the Effective Date over land pertaining to a shared-profit forest cultivation contract prescribed in that paragraph.
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**第三項** 新法第七十七条の五の規定は、個人が施行日以後に受ける同条に規定する土地の所有権の保存の登記に係る登録免許税について適用し、個人が施行日前に受けた旧法第七十七条の五に規定する土地の所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-4061-22/art-24/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-24/par-3
The provisions of Article 77-5 of the New Act apply to registration and license tax on the registration of preservation of ownership of land prescribed in that Article that an individual receives on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of land prescribed in Article 77-5 of the Former Act that an individual received before the Effective Date.
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**第四項** 新法第七十八条の三の規定は、施行日以後に同条に規定する中小企業者が同条に規定する事業協同組合等から取得する同条に規定する土地又は建物の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十八条の三に規定する中小企業者が同条に規定する事業協同組合等から取得した同条に規定する土地又は建物についての当該登記に係る登録免許税については、なお従前の例による。この場合において、新法第七十八条の三に規定する土地又は建物が次の表の上欄に掲げるものであるときは、同条に規定する中小企業者が施行日から平成八年三月三十一日までの間に取得する当該土地又は建物の当該登記に係る登録免許税については、同条中「千分の三十」とあるのは、同表の下欄に掲げる字句に読み替えて同条の規定を適用する。
一 新法第七十八条の三第一項に規定する事業協同組合等が租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号。次号において「昭和六十一年改正法」という。）の施行の日から施行日の前日までの間に取得した同項に規定する土地又は建物 千分の二十五
二 新法第七十八条の三第一項に規定する事業協同組合等が租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下この項において「昭和五十五年改正法」という。）の施行の日から昭和六十一年改正法の施行の日の前日までの間に取得した同条第一項に規定する土地又は建物 千分の二十
三 新法第七十八条の三第一項に規定する事業協同組合等が租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。次号において「昭和五十三年改正法」という。）の施行の日から昭和五十五年改正法の施行の日の前日までの間に取得した同項に規定する土地で政令で定めるもの 千分の十六
四 新法第七十八条の三第一項に規定する事業協同組合等が昭和五十三年改正法の施行の日前に取得した同項に規定する土地で政令で定めるもの 千分の十二
五 新法第七十八条の三第一項に規定する事業協同組合等が昭和五十五年改正法の施行の日前に取得した同項に規定する建物で政令で定めるもの 千分の十六
六 新法第七十八条の三第二項に規定する事業協同組合等が施行日前に取得した同項に規定する土地 千分の二十五
suppl-4061-22/art-24/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-24/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-24/par-4
The provisions of Article 78-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land or buildings prescribed in that Article that a small and medium sized enterprise prescribed in that Article acquires from a business cooperative, etc. prescribed in that Article on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on that registration for land or buildings prescribed in Article 78-3 of the Former Act that a small and medium sized enterprise prescribed in that Article acquired from a business cooperative, etc. prescribed in that Article before the Effective Date. In this case, where the land or buildings prescribed in Article 78-3 of the New Act are those listed in the left-hand column of the following table, with regard to registration and license tax on that registration of that land or those buildings acquired by a small and medium sized enterprise prescribed in that Article during the period from the Effective Date to March 31, 1996, the provisions of that Article apply with the phrase "30/1,000" in that Article deemed to be replaced with the words listed in the right-hand column of that table.
(i) land or buildings prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired during the period from the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986; referred to as the "1986 Amendment Act" in the following item) came into effect to the day before the Effective Date 25/1,000
(ii) land or buildings prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired during the period from the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; hereinafter referred to as the "1980 Amendment Act" in this paragraph) came into effect to the day before the date on which the 1986 Amendment Act came into effect 20/1,000
(iii) land prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired during the period from the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in the following item) came into effect to the day before the date on which the 1980 Amendment Act came into effect, which is specified by Cabinet Order 16/1,000
(iv) land prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired before the date on which the 1978 Amendment Act came into effect, which is specified by Cabinet Order 12/1,000
(v) buildings prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired before the date on which the 1980 Amendment Act came into effect, which are specified by Cabinet Order 16/1,000
(vi) land prescribed in Article 78-3, paragraph (2) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired before the Effective Date 25/1,000
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**第五項** 新法第七十九条の規定は、施行日以後に新造される同条第一項に規定する外航船舶についての所有権の保存の登記又は抵当権の設定の登記に係る登録免許税について適用し、施行日前に新造された旧法第七十九条第一項に規定する外航船舶についてのこれらの登記に係る登録免許税については、なお従前の例による。
suppl-4061-22/art-24/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-24/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-24/par-5
The provisions of Article 79 of the New Act apply to registration and license tax on the registration of preservation of ownership of, or the registration of the creation of a mortgage on, an ocean-going ship prescribed in paragraph (1) of that Article that is newly built on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for an ocean-going ship prescribed in Article 79, paragraph (1) of the Former Act that was newly built before the Effective Date.
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**第六項** 新法第八十一条第三号の規定は、施行日以後にされる同条に規定する勧告若しくは指示又は認定若しくは承認に係る同号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧法第八十一条に規定する勧告若しくは指示又は認定若しくは承認に係る同条第三号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4061-22/art-24/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-24/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-24/par-6
The provisions of Article 81, item (iii) of the New Act apply to registration and license tax on the registration of the matters listed in that item that pertain to a recommendation or instruction, or a certification or approval, prescribed in that Article that is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the matters listed in Article 81, item (iii) of the Former Act that pertain to a recommendation or instruction, or a certification or approval, prescribed in that Article that was given before the Effective Date.
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**第七項** 新法第八十二条の二の規定は、同条に規定する法人が施行日以後に取得する同条に規定する土地の所有権の保存の登記に係る登録免許税について適用し、施行日前に旧法第八十二条の二に規定する法人が取得した同条に規定する土地の所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-4061-22/art-24/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-24/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-24/par-7
The provisions of Article 82-2 of the New Act apply to registration and license tax on the registration of preservation of ownership of land prescribed in that Article that a corporation prescribed in that Article acquires on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of land prescribed in Article 82-2 of the Former Act that a corporation prescribed in that Article acquired before the Effective Date.
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**第八項** 新法第八十三条第一項の規定は、施行日以後に同項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第八十三条第一項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4061-22/art-24/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-24/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-24/par-8
The provisions of Article 83, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in that paragraph, carried out on or after the Effective Date with a loan of funds prescribed in that paragraph, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in Article 83, paragraph (1) of the Former Act, carried out before the Effective Date with a loan of funds prescribed in that paragraph.
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**第九項** 新法第八十四条の三に規定する不動産の登記が平成六年四月一日から平成八年三月三十一日までの間に受けるものである場合については、同条中「百分の五十」とあるのは、「百分の四十」として、同条の規定を適用する。
suppl-4061-22/art-24/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-24/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-24/par-9
If a registration of real property prescribed in Article 84-3 of the New Act is one obtained during the period from April 1, 1994 through March 31, 1996, the provisions of that Article apply with the phrase "50 percent" in that Article deemed to be replaced with "40 percent".
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### 第二十七条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4061-22/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-27
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律附則第十二条第五項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4061-22/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-27/par-1
The provisions of Article 12, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, as amended by the provisions of the preceding Article, apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
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### 第二十九条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4061-22/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-29
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律附則第十条第十七項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4061-22/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-29/par-1
The provisions of Article 10, paragraph (17) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, as amended by the provisions of the preceding Article, apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
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### 第三十二条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4061-22/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-32
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律附則第十九条並びに第二十条第二項及び第三項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4061-22/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-32/par-1
The provisions of Article 19 and Article 20, paragraphs (2) and (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, as amended by the provisions of the preceding Article, apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
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## 附 則 平成六年三月三一日法律第二四号
suppl-4061-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-24 · https://japanlaw.org/l/332AC0000000026/suppl-4061-24
### 第一条（施行期日） — Effective Date
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suppl-4061-24/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-24/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-24/art-1
**第一項** この法律は、平成六年四月一日から施行する。ただし、第二十二条の改正規定並びに附則第四条から第六条まで及び第八条の規定は、同年五月一日から施行する。
suppl-4061-24/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-24/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-24/art-1/par-1
This Act comes into effect on April 1, 1994; provided, however, that the provisions amending Article 22 and the provisions of Articles 4 through 6 and Article 8 of the Supplementary Provisions come into effect on May 1 of that year.
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## 附 則 平成六年六月二四日法律第四〇号
suppl-4061-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-40 · https://japanlaw.org/l/332AC0000000026/suppl-4061-40
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4061-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-40/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成六年六月二九日法律第五六号
suppl-4061-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-56 · https://japanlaw.org/l/332AC0000000026/suppl-4061-56
### 第一条（施行期日） — Effective Date
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suppl-4061-56/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-56/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-56/art-1
**第一項** この法律は、平成六年十月一日から施行する。
suppl-4061-56/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-56/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-56/art-1/par-1
This Act comes into effect as of October 1, 1994.
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### 第五十四条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4061-56/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-56/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4061-56/art-54
**第一項** 前条の規定による改正後の租税特別措置法第二十六条第二項の規定は、施行日以後に行われる同条第一項に規定する社会保険診療について適用し、施行日前に行われた前条の規定による改正前の同法第二十六条第一項に規定する社会保険診療については、なお従前の例による。
suppl-4061-56/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-56/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-56/art-54/par-1
The provisions of Article 26, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to social insurance medical care prescribed in paragraph (1) of that Article that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (1) of that Act before the amendment by the provisions of the preceding Article that was provided before the Effective Date.
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### 第六十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4061-56/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-56/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4061-56/art-67
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4061-56/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-56/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-56/art-67/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成六年六月二九日法律第七一号
suppl-4061-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-71 · https://japanlaw.org/l/332AC0000000026/suppl-4061-71
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4061-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-71/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成六年一一月二五日法律第一〇四号
suppl-4061-104 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-104 · https://japanlaw.org/l/332AC0000000026/suppl-4061-104
**第一項** この法律中、第一条の規定は公布の日から、第二条の規定は公布の日から起算して一月を超えない範囲内において政令で定める日から施行する。
suppl-4061-104/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-104/par-1
Of the provisions of this Act, the provisions of Article 1 come into effect on the date of promulgation, and the provisions of Article 2 come into effect on the day specified by Cabinet Order within a period not exceeding one month from the date of promulgation.
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## 附 則 平成六年一二月二日法律第一〇九号
suppl-4061-109 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-109 · https://japanlaw.org/l/332AC0000000026/suppl-4061-109
### 第一条（施行期日） — Effective Date
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suppl-4061-109/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-109/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-109/art-1
**第一項** この法律は、平成七年一月一日から施行する。
suppl-4061-109/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-109/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-109/art-1/par-1
This Act comes into effect on January 1, 1995.
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### 第二十七条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-4061-109/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-109/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4061-109/art-27
**第一項** 平成六年分以前の所得税に係る前条の規定による改正前の租税特別措置法第四十一条の十六第一項（特定扶養親族に係る扶養控除の特例）に規定する扶養控除の額については、なお従前の例による。
suppl-4061-109/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-109/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-109/art-27/par-1
The provisions then in force continue to govern the amount of the deduction for dependents prescribed in Article 41-16, paragraph (1) (Special Provisions on Deduction for Dependents Pertaining to Specified Dependents) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of the preceding Article, with regard to income tax for 1994 and prior years.
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## 附 則 平成六年一二月一六日法律第一一七号
suppl-4061-117 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-117 · https://japanlaw.org/l/332AC0000000026/suppl-4061-117
### 第一条（施行期日） — Effective Date
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suppl-4061-117/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-117/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-117/art-1
**第一項** この法律は、平成七年七月一日（以下「施行日」という。）から施行する。
suppl-4061-117/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-117/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-117/art-1/par-1
This Act comes into effect on July 1, 1995 (hereinafter referred to as the "Effective Date").
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### 第二十三条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4061-117/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-117/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4061-117/art-23
**第一項** 施行日前に行われた前条の規定による改正前の租税特別措置法第二十六条第一項に規定する社会保険診療については、なお従前の例による。
suppl-4061-117/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-117/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-117/art-23/par-1
The provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of the preceding Article that was provided before the Effective Date.
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## 附 則 平成六年一二月二八日法律第一一八号
suppl-4061-118 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118 · https://japanlaw.org/l/332AC0000000026/suppl-4061-118
### 第一条（施行期日） — Effective Date
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suppl-4061-118/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-118/art-1
**第一項** この法律は、世界貿易機関を設立するマラケシュ協定が日本国について効力を生ずる日から施行する。ただし、第二条及び第五条の規定並びに附則第三条、第四条（「別表第一（Ａ）」を「別表第一」に改める部分に限る。）、第五条及び第六条の規定は、平成七年四月一日（世界貿易機関を設立するマラケシュ協定が日本国について効力を生ずる日が平成七年四月一日後となる場合には、当該効力を生ずる日以後の政令で定める日）から施行する。
suppl-4061-118/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-118/art-1/par-1
This Act comes into effect on the date on which the Marrakesh Agreement Establishing the World Trade Organization enters into force for Japan; provided, however, that the provisions of Articles 2 and 5 and the provisions of Article 3, Article 4 (limited to the part replacing "Appended Table 1 (A)" with "Appended Table 1"), Article 5 and Article 6 of the Supplementary Provisions come into effect on April 1, 1995 (or, if the date on which the Marrakesh Agreement Establishing the World Trade Organization enters into force for Japan falls after April 1, 1995, on the day specified by Cabinet Order that falls on or after the date of that entry into force).
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### 第七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4061-118/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4061-118/art-7
**第一項** この法律（附則第一条ただし書に規定する規定については、当該規定。以下同じ。）の施行前にした行為並びに附則第三条及び前条の規定により従前の例によることとされる物品に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4061-118/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-118/art-7/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect (or, for the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, before those provisions come into effect; the same applies hereinafter) and to acts committed after this Act comes into effect in relation to goods for which the provisions then in force are to continue to govern pursuant to the provisions of Article 3 of the Supplementary Provisions and the preceding Article, the provisions then in force continue to govern.
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### 第八条（政令への委任） — Delegation to Cabinet Order
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suppl-4061-118/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4061-118/art-8
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4061-118/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-118/art-8/par-1
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成七年三月三一日法律第五五号
suppl-4071-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55
### 第一条（施行期日） — Effective Date
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suppl-4071-55/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-1
**第一項** この法律は、平成七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4071-55/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-1/par-1
This Act comes into effect on April 1, 1995; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 第十条第三項の改正規定（「前項」の下に「又は第六項」を加える部分及び「第七項から第九項」を「第八項から第十一項」に改める部分に限る。）、同条第十項の改正規定（「（昭和三十二年法律第二十六号）」を削る部分を除く。）、同項を同条第十一項とし、同条第九項を同条第十項とする改正規定、同条第八項の改正規定、同項を同条第九項とし、同条第七項を同条第八項とする改正規定、同条第六項を同条第七項とし、同条第五項の次に一項を加える改正規定、第十条の五第一項の改正規定（「、第十一条の二」を「から第十一条の三まで」に改める部分に限る。）、第十一条の五第二項の改正規定、同条を第十一条の六とする改正規定、第十一条の四第一項の改正規定（「前三条」を「第十一条から前条まで」に改める部分に限る。）、同条第二項の改正規定、同条を第十一条の五とする改正規定、第十一条の三第一項の改正規定（「前二条」を「前三条」に改める部分に限る。）、同条第二項の改正規定、同条を第十一条の四とする改正規定、第十一条の二の次に一条を加える改正規定、第三十七条第一項の表以外の部分の改正規定（「、平成六年一月一日から平成七年三月三十一日まで」を「当該個人が最初に同欄のイの承認を受けた日（その日が平成七年四月一日前である場合には、同日）から当該承認を受けた日以後三年を経過する日までとし、同欄のロに掲げる個人が有する同欄に掲げる資産にあつては当該個人が同欄のロの認定を受けた日から同日以後三年を経過する日までとする。」に改める部分（同項の表の第十七号の上欄のロに係る部分に限る。）に限る。）、同項の表の第十六号の次に一号を加える改正規定（同表の第十七号の上欄のロに係る部分に限る。）、同条第三項の改正規定（「、平成六年一月一日から平成七年三月三十一日まで」を「当該個人が最初に同欄のイの承認を受けた日（その日が平成七年四月一日前である場合には、同日）から当該承認を受けた日以後三年を経過する日までとし、同欄のロに掲げる個人が有する同欄に掲げる資産にあつては当該個人が同欄のロの認定を受けた日から同日以後三年を経過する日までとする。」に改める部分（同条第一項の表の第十七号の上欄のロに係る部分に限る。）に限る。）、同条第四項の改正規定（「、平成六年一月一日から平成七年三月三十一日まで」を「当該個人が最初に同欄のイの承認を受けた日（その日が平成七年四月一日前である場合には、同日）から当該承認を受けた日以後三年を経過する日までとし、同欄のロに掲げる個人が有する同欄に掲げる資産にあつては当該個人が同欄のロの認定を受けた日から同日以後三年を経過する日までとする。」に改める部分（同条第一項の表の第十七号の上欄のロに係る部分に限る。）に限る。）、第三十七条の四の改正規定（「、平成六年一月一日から平成七年三月三十一日まで」を「当該個人が最初に同欄のイの承認を受けた日（その日が平成七年四月一日前である場合には、同日）から当該承認を受けた日以後三年を経過する日までとし、同欄のロに掲げる個人が有する同欄に掲げる資産にあつては当該個人が同欄のロの認定を受けた日から同日以後三年を経過する日までとする。」に改める部分（第三十七条第一項の表の第十七号の上欄のロに係る部分に限る。）に限る。）、第三十七条の五第二項の表の改正規定（「、平成六年一月一日から平成七年三月三十一日まで」を「当該個人が最初に同欄のイの承認を受けた日（その日が平成七年四月一日前である場合には、同日）から当該承認を受けた日以後三年を経過する日までとし、同欄のロに掲げる個人が有する同欄に掲げる資産にあつては当該個人が同欄のロの認定を受けた日から同日以後三年を経過する日までとする。」に改める部分（第三十七条第一項の表の第十七号の上欄のロに係る部分に限る。）に限る。）、第四十二条の四第一項の改正規定（「第七項」を「第八項」に改める部分に限る。）、同条第三項の改正規定（「又は第六項」を「、第六項又は第七項」に改める部分及び「、第九項及び第十項」を「及び第十項から第十二項まで」に改める部分に限る。）、同条第六項の改正規定（「平成七年三月三十一日」を「平成九年三月三十一日」に改める部分を除く。）、同条第十一項の改正規定、同項を同条第十二項とし、同条第十項を同条第十一項とする改正規定、同条第九項の改正規定、同項を同条第十項とし、同条第八項を同条第九項とする改正規定、同条第七項第二号の改正規定、同項を同条第八項とし、同条第六項の次に一項を加える改正規定、第四十四条の四の見出しの改正規定、同条第二項の改正規定、同項を同条第三項とする改正規定、同条第一項の改正規定（「産業構造転換用設備等」を「経営改善用設備」に改める部分及び「前条まで」の下に「若しくは前項」を加える部分に限る。）、同項を同条第二項とし、同条に第一項として一項を加える改正規定、第六十五条の七第一項の表以外の部分の改正規定（「、平成六年一月一日から平成七年三月三十一日まで」を「当該法人が最初に同欄のイの承認を受けた日（その日が平成七年四月一日前である場合には、同日）から当該承認を受けた日以後三年を経過する日までとし、同欄のロに掲げる法人が有する同欄に掲げる資産にあつては当該法人が同欄のロの認定を受けた日から同日以後三年を経過する日までとする。」に改める部分（同項の表の第十八号の上欄のロに係る部分に限る。）に限る。）、同項の表の第十七号の次に一号を加える改正規定（同表の第十八号の上欄のロに係る部分に限る。）、第六十五条の八第一項の改正規定（「、平成六年一月一日から平成七年三月三十一日まで」を「当該法人が最初に同欄のイの承認を受けた日（その日が平成七年四月一日前である場合には、同日）から当該承認を受けた日以後三年を経過する日までとし、同欄のロに掲げる法人が有する同欄に掲げる資産にあつては当該法人が同欄のロの認定を受けた日から同日以後三年を経過する日までとする。」に改める部分（第六十五条の七第一項の表の第十八号の上欄のロに係る部分に限る。）に限る。）、第六十五条の九の改正規定（「、平成六年一月一日から平成七年三月三十一日まで」を「当該法人が最初に同欄のイの承認を受けた日（その日が平成七年四月一日前である場合には、同日）から当該承認を受けた日以後三年を経過する日までとし、同欄のロに掲げる法人が有する同欄に掲げる資産にあつては当該法人が同欄のロの認定を受けた日から同日以後三年を経過する日までとする。」に改める部分（第六十五条の七第一項の表の第十八号の上欄のロに係る部分に限る。）に限る。）及び第八十一条の改正規定並びに附則第七条第二項、第十四条第八項、第二十四条第二項、第三十条第八項及び第四十二条の規定 特定事業者の事業革新の円滑化に関する臨時措置法（平成七年法律第六十一号）の施行の日
suppl-4071-55/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-1/par-1/item-1
the provisions amending Article 10, paragraph (3) (limited to the part adding "or paragraph (6)" after "the preceding paragraph" and the part replacing "paragraphs (7) through (9)" with "paragraphs (8) through (11)"), the provisions amending paragraph (10) of that Article (excluding the part deleting "(Act No. 26 of 1957)"), the provisions renumbering that paragraph as paragraph (11) of that Article and renumbering paragraph (9) of that Article as paragraph (10) of that Article, the provisions amending paragraph (8) of that Article, the provisions renumbering that paragraph as paragraph (9) of that Article and renumbering paragraph (7) of that Article as paragraph (8) of that Article, the provisions renumbering paragraph (6) of that Article as paragraph (7) of that Article and adding one paragraph after paragraph (5) of that Article, the provisions amending Article 10-5, paragraph (1) (limited to the part replacing ", Article 11-2" with "through Article 11-3"), the provisions amending Article 11-5, paragraph (2), the provisions renumbering that Article as Article 11-6, the provisions amending Article 11-4, paragraph (1) (limited to the part replacing "the preceding three Articles" with "Article 11 through the preceding Article"), the provisions amending paragraph (2) of that Article, the provisions renumbering that Article as Article 11-5, the provisions amending Article 11-3, paragraph (1) (limited to the part replacing "the preceding two Articles" with "the preceding three Articles"), the provisions amending paragraph (2) of that Article, the provisions renumbering that Article as Article 11-4, the provisions adding one Article after Article 11-2, the provisions amending the part of Article 37, paragraph (1) other than the table (limited to the part replacing ", from January 1, 1994 through March 31, 1995" with "from the date on which the individual first obtained the approval under (a) of that column (or, if that date is before April 1, 1995, from April 1, 1995) until the date on which three years have elapsed from the date on which that approval was obtained, and, for the assets listed in that column held by an individual listed in (b) of that column, from the date on which the individual obtained the certification under (b) of that column until the date on which three years have elapsed from that date." (limited to the part relating to (b) of the left-hand column of item (xvii) of the table in that paragraph)), the provisions adding one item after item (xvi) of the table in that paragraph (limited to the part relating to (b) of the left-hand column of item (xvii) of that table), the provisions amending paragraph (3) of that Article (limited to the part replacing ", from January 1, 1994 through March 31, 1995" with "from the date on which the individual first obtained the approval under (a) of that column (or, if that date is before April 1, 1995, from April 1, 1995) until the date on which three years have elapsed from the date on which that approval was obtained, and, for the assets listed in that column held by an individual listed in (b) of that column, from the date on which the individual obtained the certification under (b) of that column until the date on which three years have elapsed from that date." (limited to the part relating to (b) of the left-hand column of item (xvii) of the table in paragraph (1) of that Article)), the provisions amending paragraph (4) of that Article (limited to the part replacing ", from January 1, 1994 through March 31, 1995" with "from the date on which the individual first obtained the approval under (a) of that column (or, if that date is before April 1, 1995, from April 1, 1995) until the date on which three years have elapsed from the date on which that approval was obtained, and, for the assets listed in that column held by an individual listed in (b) of that column, from the date on which the individual obtained the certification under (b) of that column until the date on which three years have elapsed from that date." (limited to the part relating to (b) of the left-hand column of item (xvii) of the table in paragraph (1) of that Article)), the provisions amending Article 37-4 (limited to the part replacing ", from January 1, 1994 through March 31, 1995" with "from the date on which the individual first obtained the approval under (a) of that column (or, if that date is before April 1, 1995, from April 1, 1995) until the date on which three years have elapsed from the date on which that approval was obtained, and, for the assets listed in that column held by an individual listed in (b) of that column, from the date on which the individual obtained the certification under (b) of that column until the date on which three years have elapsed from that date." (limited to the part relating to (b) of the left-hand column of item (xvii) of the table in Article 37, paragraph (1))), the provisions amending the table in Article 37-5, paragraph (2) (limited to the part replacing ", from January 1, 1994 through March 31, 1995" with "from the date on which the individual first obtained the approval under (a) of that column (or, if that date is before April 1, 1995, from April 1, 1995) until the date on which three years have elapsed from the date on which that approval was obtained, and, for the assets listed in that column held by an individual listed in (b) of that column, from the date on which the individual obtained the certification under (b) of that column until the date on which three years have elapsed from that date." (limited to the part relating to (b) of the left-hand column of item (xvii) of the table in Article 37, paragraph (1))), the provisions amending Article 42-4, paragraph (1) (limited to the part replacing "paragraph (7)" with "paragraph (8)"), the provisions amending paragraph (3) of that Article (limited to the part replacing "or paragraph (6)" with ", paragraph (6) or paragraph (7)" and the part replacing ", paragraphs (9) and (10)" with "and paragraphs (10) through (12)"), the provisions amending paragraph (6) of that Article (excluding the part replacing "March 31, 1995" with "March 31, 1997"), the provisions amending paragraph (11) of that Article, the provisions renumbering that paragraph as paragraph (12) of that Article and renumbering paragraph (10) of that Article as paragraph (11) of that Article, the provisions amending paragraph (9) of that Article, the provisions renumbering that paragraph as paragraph (10) of that Article and renumbering paragraph (8) of that Article as paragraph (9) of that Article, the provisions amending paragraph (7), item (ii) of that Article, the provisions renumbering that paragraph as paragraph (8) of that Article and adding one paragraph after paragraph (6) of that Article, the provisions amending the heading of Article 44-4, the provisions amending paragraph (2) of that Article, the provisions renumbering that paragraph as paragraph (3) of that Article, the provisions amending paragraph (1) of that Article (limited to the part replacing "industrial restructuring equipment, etc." with "business improvement equipment" and the part adding "or the preceding paragraph" after "through the preceding Article"), the provisions renumbering that paragraph as paragraph (2) of that Article and adding one paragraph to that Article as paragraph (1), the provisions amending the part of Article 65-7, paragraph (1) other than the table (limited to the part replacing ", from January 1, 1994 through March 31, 1995" with "from the date on which the corporation first obtained the approval under (a) of that column (or, if that date is before April 1, 1995, from April 1, 1995) until the date on which three years have elapsed from the date on which that approval was obtained, and, for the assets listed in that column held by a corporation listed in (b) of that column, from the date on which the corporation obtained the certification under (b) of that column until the date on which three years have elapsed from that date." (limited to the part relating to (b) of the left-hand column of item (xviii) of the table in that paragraph)), the provisions adding one item after item (xvii) of the table in that paragraph (limited to the part relating to (b) of the left-hand column of item (xviii) of that table), the provisions amending Article 65-8, paragraph (1) (limited to the part replacing ", from January 1, 1994 through March 31, 1995" with "from the date on which the corporation first obtained the approval under (a) of that column (or, if that date is before April 1, 1995, from April 1, 1995) until the date on which three years have elapsed from the date on which that approval was obtained, and, for the assets listed in that column held by a corporation listed in (b) of that column, from the date on which the corporation obtained the certification under (b) of that column until the date on which three years have elapsed from that date." (limited to the part relating to (b) of the left-hand column of item (xviii) of the table in Article 65-7, paragraph (1))), the provisions amending Article 65-9 (limited to the part replacing ", from January 1, 1994 through March 31, 1995" with "from the date on which the corporation first obtained the approval under (a) of that column (or, if that date is before April 1, 1995, from April 1, 1995) until the date on which three years have elapsed from the date on which that approval was obtained, and, for the assets listed in that column held by a corporation listed in (b) of that column, from the date on which the corporation obtained the certification under (b) of that column until the date on which three years have elapsed from that date." (limited to the part relating to (b) of the left-hand column of item (xviii) of the table in Article 65-7, paragraph (1))) and the provisions amending Article 81, and the provisions of Article 7, paragraph (2), Article 14, paragraph (8), Article 24, paragraph (2), Article 30, paragraph (8) and Article 42 of the Supplementary Provisions: the date on which the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators (Act No. 61 of 1995) comes into effect;
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**二** 第十条第六項第二号の改正規定、第十条の二第一項の改正規定（同項第四号の改正規定を除く。）、同条第三項の改正規定、第十条の三第一項及び第三項の改正規定、同条第四項の改正規定、第十条の四第一項の改正規定（「次条第一項」を「第十条の六第一項」に改める部分に限る。）、同条第三項の改正規定、第十条の五第十三項の改正規定、同条を第十条の六とし、第十条の四の次に一条を加える改正規定、第十二条の三第二項の改正規定、第十八条第一項の改正規定（「平成七年三月三十一日」を「平成九年三月三十一日」に改める部分を除く。）、第二十八条の三第十一項の改正規定（「第十条の四」を「第十条の五」に改める部分に限る。）、第三十三条の六第二項の改正規定（「第十条の四」を「第十条の五」に改める部分に限る。）、第三十七条の三第三項の改正規定（「第十条の四」を「第十条の五」に改める部分に限る。）、第四十二条の四第一項の改正規定（「第四十二条の八第二項」を「第四十二条の八第二項から第四項まで及び第六項、第四十二条の九第二項」に改める部分に限る。）、同条第七項第三号の改正規定（「第四十六条の四」を「第四十六条の三」に改める部分を除く。）、第四十二条の五第一項の改正規定（「次条、第四十二条の七、第四十二条の八第一項」を「次条から第四十二条の八まで、第四十二条の九第一項」に改める部分に限る。）、同条第二項の改正規定（「第四十六条の四」を「第四十六条の三」に改める部分を除く。）、第四十二条の六第一項の改正規定（「第四十六条の四」を「第四十六条の三」に改める部分を除く。）、同条第二項の改正規定（「第四十六条の四」を「第四十六条の三」に改める部分を除く。）、同条第三項及び第六項の改正規定、第四十二条の七第一項の改正規定（「次条第一項」を「第四十二条の九第一項」に改める部分に限る。）、同条第二項の改正規定（「次条第二項」を「次条第六項、第四十二条の九第二項」に改める部分及び「次条第一項」を「第四十二条の九第一項」に改める部分に限る。）、同条第六項の改正規定、第四十二条の八第二項の改正規定、同条第十一項の改正規定、同条を第四十二条の九とし、第四十二条の七の次に一条を加える改正規定、第五十二条第一項の改正規定（「平成七年三月三十一日」を「平成九年三月三十一日」に改める部分を除く。）、第五十二条の二及び第五十二条の三の改正規定、第六十一条の三第四項の改正規定（「第四十二条の七」を「第四十二条の八」に改める部分に限る。）、第六十二条及び第六十二条の三から第六十四条までの改正規定、第六十五条の七第七項の改正規定、第六十六条の十第一項の改正規定（「平成七年三月三十一日」を「平成九年三月三十一日」に改める部分を除く。）、第六十六条の十三第一項の次に二項を加える改正規定（同条第二項第二号及び第三項第二号に係る部分を除く。）並びに第六十七条の四第六項の改正規定並びに附則第十条第十二項及び第十三項、第十三条第二項、第二十七条第十八項及び第十九項、第二十八条第二項、第三十一条並びに第四十五条（第二条第三号の改正規定（第十条の五及び第十条の六に係る部分に限る。）に限る。）の規定 中小企業の創造的事業活動の促進に関する臨時措置法（平成七年法律第四十七号）の施行の日
suppl-4071-55/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-1/par-1/item-2
the provisions amending Article 10, paragraph (6), item (ii), the provisions amending Article 10-2, paragraph (1) (excluding the provisions amending item (iv) of that paragraph), the provisions amending paragraph (3) of that Article, the provisions amending Article 10-3, paragraphs (1) and (3), the provisions amending paragraph (4) of that Article, the provisions amending Article 10-4, paragraph (1) (limited to the part replacing "paragraph (1) of the following Article" with "Article 10-6, paragraph (1)"), the provisions amending paragraph (3) of that Article, the provisions amending Article 10-5, paragraph (13), the provisions renumbering that Article as Article 10-6 and adding one Article after Article 10-4, the provisions amending Article 12-3, paragraph (2), the provisions amending Article 18, paragraph (1) (excluding the part replacing "March 31, 1995" with "March 31, 1997"), the provisions amending Article 28-3, paragraph (11) (limited to the part replacing "Article 10-4" with "Article 10-5"), the provisions amending Article 33-6, paragraph (2) (limited to the part replacing "Article 10-4" with "Article 10-5"), the provisions amending Article 37-3, paragraph (3) (limited to the part replacing "Article 10-4" with "Article 10-5"), the provisions amending Article 42-4, paragraph (1) (limited to the part replacing "Article 42-8, paragraph (2)" with "Article 42-8, paragraphs (2) through (4) and (6), Article 42-9, paragraph (2)"), the provisions amending paragraph (7), item (iii) of that Article (excluding the part replacing "Article 46-4" with "Article 46-3"), the provisions amending Article 42-5, paragraph (1) (limited to the part replacing "the following Article, Article 42-7, Article 42-8, paragraph (1)" with "the following Article through Article 42-8, Article 42-9, paragraph (1)"), the provisions amending paragraph (2) of that Article (excluding the part replacing "Article 46-4" with "Article 46-3"), the provisions amending Article 42-6, paragraph (1) (excluding the part replacing "Article 46-4" with "Article 46-3"), the provisions amending paragraph (2) of that Article (excluding the part replacing "Article 46-4" with "Article 46-3"), the provisions amending paragraphs (3) and (6) of that Article, the provisions amending Article 42-7, paragraph (1) (limited to the part replacing "paragraph (1) of the following Article" with "Article 42-9, paragraph (1)"), the provisions amending paragraph (2) of that Article (limited to the part replacing "paragraph (2) of the following Article" with "paragraph (6) of the following Article, Article 42-9, paragraph (2)" and the part replacing "paragraph (1) of the following Article" with "Article 42-9, paragraph (1)"), the provisions amending paragraph (6) of that Article, the provisions amending Article 42-8, paragraph (2), the provisions amending paragraph (11) of that Article, the provisions renumbering that Article as Article 42-9 and adding one Article after Article 42-7, the provisions amending Article 52, paragraph (1) (excluding the part replacing "March 31, 1995" with "March 31, 1997"), the provisions amending Articles 52-2 and 52-3, the provisions amending Article 61-3, paragraph (4) (limited to the part replacing "Article 42-7" with "Article 42-8"), the provisions amending Article 62 and Articles 62-3 through 64, the provisions amending Article 65-7, paragraph (7), the provisions amending Article 66-10, paragraph (1) (excluding the part replacing "March 31, 1995" with "March 31, 1997"), the provisions adding two paragraphs after Article 66-13, paragraph (1) (excluding the part relating to paragraph (2), item (ii) and paragraph (3), item (ii) of that Article) and the provisions amending Article 67-4, paragraph (6), and the provisions of Article 10, paragraphs (12) and (13), Article 13, paragraph (2), Article 27, paragraphs (18) and (19), Article 28, paragraph (2), Article 31 and Article 45 (limited to the provisions amending Article 2, item (iii) (limited to the part relating to Articles 10-5 and 10-6)) of the Supplementary Provisions: the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises (Act No. 47 of 1995) comes into effect;
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**三** 第十一条第一項の表の第三号の中欄の改正規定（同欄のイに係る部分に限る。）及び第四十三条第一項の表の第三号の中欄の改正規定（同欄のイに係る部分に限る。）並びに附則第十条第二項及び第二十七条第二項の規定 電線共同溝の整備等に関する特別措置法（平成七年法律第三十九号）の施行の日
suppl-4071-55/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-1/par-1/item-3
the provisions amending the middle column of item (iii) of the table in Article 11, paragraph (1) (limited to the part relating to (a) of that column) and the provisions amending the middle column of item (iii) of the table in Article 43, paragraph (1) (limited to the part relating to (a) of that column), and the provisions of Article 10, paragraph (2) and Article 27, paragraph (2) of the Supplementary Provisions: the date on which the Act on Special Measures concerning Preparation, etc. for Common-Use Cable Tunnel (Act No. 39 of 1995) comes into effect;
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**四** 第十四条第一項に一号を加える改正規定、同条第三項第一号の改正規定（「（以下この項において「高度利用地区」という。）」及び「（これに準ずるものとして政令で定める建築物を含む。）」を削る部分を除く。）、第三十三条第一項第三号の改正規定、第三十七条第一項の表以外の部分の改正規定（「のうち近郊整備地帯等（同号」を「（同号の上欄に掲げる資産のうち大都市地域における住宅及び住宅地の供給の促進に関する特別措置法第二条第五号に規定する都心共同住宅供給事業（以下この項及び第三十七条の三第二項において「都心共同住宅供給事業」という。）の用に供されるものとして政令で定めるものに係るものを除く。）のうち近郊整備地帯等（同表の第一号」に改める部分及び「のうち近郊整備地帯等内」を「（同号の上欄に掲げる資産のうち都心共同住宅供給事業の用に供されるものとして政令で定めるものに係るものを除く。）のうち近郊整備地帯等内」に改める部分に限る。）、第三十七条の三第二項第一号の改正規定（「資産の」を「資産（同号の上欄に掲げる資産のうち都心共同住宅供給事業の用に供されるものとして政令で定めるものに係るものを除く。）の」に改める部分に限る。）、第四十七条第一項に一号を加える改正規定、同条第三項第一号の改正規定（「（以下この項において「高度利用地区」という。）」及び「（これに準ずるものとして政令で定める建築物を含む。）」を削る部分を除く。）、第六十五条の七第一項の表以外の部分の改正規定（「第一号の場合の同号」を「第一号の場合（同号の上欄に掲げる資産のうち大都市地域における住宅及び住宅地の供給の促進に関する特別措置法第二条第五号に規定する都心共同住宅供給事業の用に供されるものとして政令で定めるものの譲渡をした場合を除く。）の同表の第一号」に改める部分に限る。）及び第六十五条の八第一項の改正規定（「第一号の場合の同号」を「第一号の場合（同号の上欄に掲げる資産のうち大都市地域における住宅及び住宅地の供給の促進に関する特別措置法第二条第五号に規定する都心共同住宅供給事業の用に供されるものとして政令で定めるものの譲渡をした場合を除く。）の同表の第一号」に改める部分に限る。）並びに附則第十条第十項、第十四条第五項、第二十七条第十六項及び第三十条第五項の規定 大都市地域における住宅及び住宅地の供給の促進に関する特別措置法の一部を改正する法律（平成七年法律第十五号）の施行の日
suppl-4071-55/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-1/par-1/item-4
the provisions adding one item to Article 14, paragraph (1), the provisions amending paragraph (3), item (i) of that Article (excluding the part deleting "(hereinafter referred to in this paragraph as a 'high-level use district')" and "(including buildings specified by Cabinet Order as equivalent thereto)"), the provisions amending Article 33, paragraph (1), item (iii), the provisions amending the part of Article 37, paragraph (1) other than the table (limited to the part replacing "within suburban development areas, etc. (that item" with "(excluding those pertaining to assets listed in the left-hand column of that item that are specified by Cabinet Order as those to be used for a city-center apartment house supply project prescribed in Article 2, item (v) of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (hereinafter referred to in this paragraph and Article 37-3, paragraph (2) as a 'city-center apartment house supply project')) within suburban development areas, etc. (item (i) of that table" and the part replacing "within suburban development areas, etc." with "(excluding those pertaining to assets listed in the left-hand column of that item that are specified by Cabinet Order as those to be used for a city-center apartment house supply project) within suburban development areas, etc."), the provisions amending Article 37-3, paragraph (2), item (i) (limited to the part replacing "of assets" with "of assets (excluding those pertaining to assets listed in the left-hand column of that item that are specified by Cabinet Order as those to be used for a city-center apartment house supply project)"), the provisions adding one item to Article 47, paragraph (1), the provisions amending paragraph (3), item (i) of that Article (excluding the part deleting "(hereinafter referred to in this paragraph as a 'high-level use district')" and "(including buildings specified by Cabinet Order as equivalent thereto)"), the provisions amending the part of Article 65-7, paragraph (1) other than the table (limited to the part replacing "in the case of item (i), that item" with "in the case of item (i) (excluding the case where the corporation has transferred assets listed in the left-hand column of that item that are specified by Cabinet Order as those to be used for a city-center apartment house supply project prescribed in Article 2, item (v) of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts), item (i) of that table") and the provisions amending Article 65-8, paragraph (1) (limited to the part replacing "in the case of item (i), that item" with "in the case of item (i) (excluding the case where the corporation has transferred assets listed in the left-hand column of that item that are specified by Cabinet Order as those to be used for a city-center apartment house supply project prescribed in Article 2, item (v) of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts), item (i) of that table"), and the provisions of Article 10, paragraph (10), Article 14, paragraph (5), Article 27, paragraph (16) and Article 30, paragraph (5) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (Act No. 15 of 1995) comes into effect;
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**五** 第三十四条の二第二項に一号を加える改正規定、第三十四条の三第二項第一号から第三号までの改正規定、第六十五条の四第一項に一号を加える改正規定及び第六十五条の五第一項第一号から第三号までの改正規定並びに附則第三十条第三項の規定 農業経営基盤強化促進法の一部を改正する法律（平成七年法律第四号）の施行の日
suppl-4071-55/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-1/par-1/item-5
the provisions adding one item to Article 34-2, paragraph (2), the provisions amending Article 34-3, paragraph (2), items (i) through (iii), the provisions adding one item to Article 65-4, paragraph (1) and the provisions amending Article 65-5, paragraph (1), items (i) through (iii), and the provisions of Article 30, paragraph (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 4 of 1995) comes into effect.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
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suppl-4071-55/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成七年分以後の所得税について適用し、平成六年分以前の所得税については、なお従前の例による。
suppl-4071-55/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1995 and subsequent years, and the provisions then in force continue to govern income tax for 1994 and prior years.
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### 第三条（内国法人等に対して支払う利子所得等に係る支払調書の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Payment Reports for Interest Income, etc. Paid to Domestic Corporations, etc.
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suppl-4071-55/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-3
**第一項** 新法第三条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に支払うべき同条に規定する利子等又は配当等について適用し、施行日前に支払うべき改正前の租税特別措置法（以下「旧法」という。）第三条の二に規定する利子等又は配当等については、なお従前の例による。
suppl-4071-55/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-3/par-1
The provisions of Article 3-2 of the New Act apply to interest and similar income or dividends, etc. prescribed in that Article that are to be paid on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern interest and similar income or dividends, etc. prescribed in Article 3-2 of the Act on Special Measures Concerning Taxation before the amendment (hereinafter referred to as the "Former Act") that were to be paid before the Effective Date.
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### 第四条（証券投資信託の収益の分配に係る配当所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Securities Investment Trusts
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suppl-4071-55/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-4
**第一項** 新法第八条の二の規定は、施行日以後に支払を受けるべき同条第一項に規定する配当等について適用し、施行日前に支払を受けるべき旧法第八条の二第一項に規定する配当等については、なお従前の例による。
suppl-4071-55/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-4/par-1
The provisions of Article 8-2 of the New Act apply to dividends, etc. prescribed in paragraph (1) of that Article that are to be received on or after the Effective Date, and the provisions then in force continue to govern dividends, etc. prescribed in Article 8-2, paragraph (1) of the Former Act that were to be received before the Effective Date.
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### 第五条（確定申告を要しない配当所得に関する経過措置） — Transitional Measures Concerning Dividend Income for Which No Final Return Is Required
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suppl-4071-55/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-5
**第一項** 施行日前に支払を受けるべき旧法第八条の五第一項に規定する配当等については、なお従前の例による。
suppl-4071-55/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-5/par-1
The provisions then in force continue to govern dividends, etc. prescribed in Article 8-5, paragraph (1) of the Former Act that were to be received before the Effective Date.
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### 第六条（利益をもってする株式の消却の場合のみなし配当に対する源泉徴収の不適用等に関する経過措置） — Transitional Measures Concerning Non-Application, etc. of Withholding at the Source to Deemed Dividends in the Case of Cancellation of Shares Using Profits
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suppl-4071-55/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-6
**第一項** 新法第九条の五の規定は、株式会社が施行日以後に利益をもってする株式の消却を行う場合について適用し、株式会社が施行日前に利益をもってする株式の消却を行った場合については、なお従前の例による。
suppl-4071-55/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-6/par-1
The provisions of Article 9-5 of the New Act apply where a stock company cancels shares using profits on or after the Effective Date, and the provisions then in force continue to govern cases where a stock company cancelled shares using profits before the Effective Date.
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### 第七条（試験研究費の額が増加した場合等の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where the Amount of Experimental Research Expenses Has Increased, etc.
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suppl-4071-55/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-7
**第一項** 平成七年分の所得税に係る新法第十条（同条第六項に係る部分を除く。）の規定の適用については、同条第二項中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」と、「百分の十三」とあるのは「百分の十五」と、同条第三項中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」と、同条第四項中「百分の十三」とあるのは「百分の十五」と、同項第一号中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」とする。
suppl-4071-55/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-7/par-1
With regard to the application of the provisions of Article 10 of the New Act (excluding the part relating to paragraph (6) of that Article) to income tax for 1995, the phrase "5 percent" in paragraph (2) of that Article is deemed to be replaced with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" with "15 percent", the phrase "5 percent" in paragraph (3) of that Article with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" in paragraph (4) of that Article with "15 percent", and the phrase "5 percent" in item (i) of that paragraph with "5 percent (or 7 percent for those put to use for business before April 1, 1995)".
machine translation, not official
**第二項** 平成七年分の所得税に係る新法第十条（同条第六項に係る部分に限る。）の規定の適用については、同項において読み替えて適用する同条第二項中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」と、「百分の十三」とあるのは「百分の十五」と、同条第六項において読み替えて適用する同条第四項中「百分の十三」とあるのは「百分の十五」と、同項第一号中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」とする。
suppl-4071-55/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-7/par-2
With regard to the application of the provisions of Article 10 of the New Act (limited to the part relating to paragraph (6) of that Article) to income tax for 1995, the phrase "5 percent" in paragraph (2) of that Article as applied with the replacement of terms under that paragraph is deemed to be replaced with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" with "15 percent", the phrase "13 percent" in paragraph (4) of that Article as applied with the replacement of terms under paragraph (6) of that Article with "15 percent", and the phrase "5 percent" in item (i) of that paragraph with "5 percent (or 7 percent for those put to use for business before April 1, 1995)".
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### 第八条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4071-55/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-8
**第一項** 新法第十条の二の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用し、個人が施行日前に取得又は製作若しくは建設をした旧法第十条の二第一項に規定するエネルギー需給構造改革推進設備については、なお従前の例による。
suppl-4071-55/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-8/par-1
The provisions of Article 10-2 of the New Act apply to equipment for promoting reform of the energy supply and demand structure prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern equipment for promoting reform of the energy supply and demand structure prescribed in Article 10-2, paragraph (1) of the Former Act that an individual acquired, manufactured or constructed before the Effective Date.
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### 第九条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4071-55/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-9
**第一項** 新法第十条の四の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、個人が施行日前に取得若しくは製作又は賃借をした旧法第十条の四第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4071-55/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-9/par-1
The provisions of Article 10-4 of the New Act apply to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Former Act that an individual acquired, manufactured or leased before the Effective Date.
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**第二項** 旧法第十条の四第十五項に規定する個人が平成六年十二月三十一日以前に取得若しくは製作又は賃借をした同項各号に定める減価償却資産については、同項から同条第二十項までの規定は、なおその効力を有する。この場合において、同条第十五項中「第一項若しくは第三項、次条第一項」とあるのは「租税特別措置法の一部を改正する法律（平成七年法律第五十五号）による改正後の租税特別措置法（以下「平成七年新法」という。）第十条第二項から第四項までの規定又は平成七年新法第十条の二から第十条の四まで、第十条の六第一項」と、「又は第十六条」とあるのは「若しくは第十六条」と、「第一項第一号」とあるのは「平成七年新法第十条の四第一項第一号」と、「同法」とあるのは「所得税法」と、同項第二号中「第十二条の二第一項」とあるのは「平成七年新法第十二条の二第一項」と、同条第十六項中「第二項」とあるのは「平成七年新法第十条の四第二項」と、「第十五項本文」とあるのは「租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第九条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第十条の四第十五項本文」と、同条第十七項中「第一項若しくは第三項、次条第一項」とあるのは「平成七年新法第十条第二項から第四項までの規定又は平成七年新法第十条の二から第十条の四まで、第十条の六第一項」と、「又は第十六条」とあるのは「若しくは第十六条」と、「事業基盤強化設備につき第三項」とあるのは「平成七年新法第十条の四第一項に規定する事業基盤強化設備（次項において「事業基盤強化設備」という。）につき同条第三項」と、同条第十八項中「前条第四項の規定又は第四項」とあるのは「平成七年新法第十条の三第四項又は第十条の四第四項」と、「第三項」とあるのは「平成七年新法第十条の四第三項」と、同条第十九項及び第二十項中「第五項」とあるのは「平成七年新法第十条の四第五項」とする。
suppl-4071-55/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-9/par-2
With regard to depreciable assets specified in the items of Article 10-4, paragraph (15) of the Former Act that an individual prescribed in that paragraph acquired, manufactured or leased on or before December 31, 1994, the provisions of that paragraph through paragraph (20) of that Article remain in force. In this case, the phrase "paragraph (1) or (3), paragraph (1) of the following Article" in paragraph (15) of that Article is deemed to be replaced with "the provisions of Article 10, paragraphs (2) through (4) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) (hereinafter referred to as the '1995 New Act'), or Articles 10-2 through 10-4, Article 10-6, paragraph (1) of the 1995 New Act", the phrase "又は第十六条" (or Article 16) with "若しくは第十六条" (or Article 16, joining a smaller group of alternatives), the phrase "paragraph (1), item (i)" with "Article 10-4, paragraph (1), item (i) of the 1995 New Act", the phrase "that Act" with "the Income Tax Act", the phrase "Article 12-2, paragraph (1)" in item (ii) of that paragraph with "Article 12-2, paragraph (1) of the 1995 New Act", the phrase "paragraph (2)" in paragraph (16) of that Article with "Article 10-4, paragraph (2) of the 1995 New Act", the phrase "the main clause of paragraph (15)" with "the main clause of Article 10-4, paragraph (15) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 9, paragraph (2) of the Supplementary Provisions of that Act", the phrase "paragraph (1) or (3), paragraph (1) of the following Article" in paragraph (17) of that Article with "the provisions of Article 10, paragraphs (2) through (4) of the 1995 New Act or Articles 10-2 through 10-4, Article 10-6, paragraph (1) of the 1995 New Act", the phrase "又は第十六条" (or Article 16) with "若しくは第十六条" (or Article 16, joining a smaller group of alternatives), the phrase "paragraph (3) with respect to business base strengthening equipment" with "paragraph (3) of that Article with respect to business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the 1995 New Act (referred to as 'business base strengthening equipment' in the following paragraph)", the phrase "the provisions of paragraph (4) of the preceding Article or paragraph (4)" in paragraph (18) of that Article with "Article 10-3, paragraph (4) or Article 10-4, paragraph (4) of the 1995 New Act", the phrase "paragraph (3)" with "Article 10-4, paragraph (3) of the 1995 New Act", and the phrase "paragraph (5)" in paragraphs (19) and (20) of that Article with "Article 10-4, paragraph (5) of the 1995 New Act".
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**第三項** 前項の規定の適用がある場合における新法第十条の四、第十条の五、第二十八条の三、第三十三条の六及び第三十七条の三（新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、新法第十条の四第四項中「につき前項」とあるのは「又は租税特別措置法の一部を改正する法律（平成七年法律第五十五号。以下「平成七年改正法」という。）附則第九条第二項の規定によりなおその効力を有するものとされる平成七年改正法による改正前の租税特別措置法第十条の四第十五項に規定する高度化機械等につき前項又は同条第十七項」と、同条第五項中「につき第三項又は前項」とあるのは「又は平成七年改正法附則第九条第二項の規定によりなおその効力を有するものとされる平成七年改正法による改正前の租税特別措置法第十条の四第十五項各号に定める減価償却資産につき第三項若しくは前項又は同条第十七項若しくは第十八項」と、新法第十条の五第一項、第三項、第四項及び第五項中「年分を除く。）」とあるのは「年分及び平成七年改正法附則第九条第二項の規定によりなおその効力を有するものとされる平成七年改正法による改正前の租税特別措置法第十条の四第十五項、第十七項若しくは第十八項の規定又は同条第十九項において準用する前条第五項の規定の適用を受ける年分を除く。）」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第三項中「第十六条まで」とあるのは「第十六条まで並びに平成七年改正法附則第九条第二項の規定によりなおその効力を有するものとされる平成七年改正法による改正前の租税特別措置法第十条の四第十五項及び第十七項」とするほか、所得税に関する法令の規定の技術的読替えその他前項の規定の適用に関し必要な事項は、政令で定める。
suppl-4071-55/art-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-9/par-3
With regard to the application of the provisions of Articles 10-4, 10-5, 28-3, 33-6 and 37-3 (including where applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "under the preceding paragraph" in Article 10-4, paragraph (4) of the New Act is deemed to be replaced with "or advanced machinery, etc. prescribed in Article 10-4, paragraph (15) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995; hereinafter referred to as the '1995 Amending Act'), which remains in force pursuant to the provisions of Article 9, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, under the preceding paragraph or paragraph (17) of that Article", the phrase "under paragraph (3) or the preceding paragraph" in paragraph (5) of that Article with "or depreciable assets specified in the items of Article 10-4, paragraph (15) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 9, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, under paragraph (3) or the preceding paragraph or paragraph (17) or (18) of that Article", the phrase "years)" in Article 10-5, paragraphs (1), (3), (4) and (5) of the New Act with "years and the years for which the provisions of Article 10-4, paragraph (15), (17) or (18) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 9, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, or the provisions of paragraph (5) of the preceding Article as applied mutatis mutandis pursuant to paragraph (19) of that Article, are applied)", and the phrase "through Article 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (3) of the New Act with "through Article 16 and Article 10-4, paragraphs (15) and (17) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 9, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act", and beyond this, the technical replacement of terms in the provisions of laws and regulations concerning income tax and other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
machine translation, not official
**第四項** 施行日から附則第一条第二号に定める日の前日までの間における前二項の規定の適用については、第二項中「第十条の六第一項」とあるのは「第十条の五第一項」と、前項中「第十条の四、第十条の五」とあるのは「第十条の四」と、「新法第十条の五第一項、第三項、第四項及び第五項中「年分を除く。）」とあるのは「年分及び平成七年改正法附則第九条第二項の規定によりなおその効力を有するものとされる平成七年改正法による改正前の租税特別措置法第十条の四第十五項、第十七項若しくは第十八項の規定又は同条第十九項において準用する前条第五項の規定の適用を受ける年分を除く。）」と、新法」とあるのは「新法」とする。
suppl-4071-55/art-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-9/par-4
With regard to the application of the provisions of the preceding two paragraphs during the period from the Effective Date to the day before the date specified in Article 1, item (ii) of the Supplementary Provisions, the phrase "Article 10-6, paragraph (1)" in paragraph (2) is deemed to be replaced with "Article 10-5, paragraph (1)", the phrase "Articles 10-4, 10-5, 28-3" in the preceding paragraph with "Articles 10-4, 28-3", and the phrase "the phrase 'years)' in Article 10-5, paragraphs (1), (3), (4) and (5) of the New Act with 'years and the years for which the provisions of Article 10-4, paragraph (15), (17) or (18) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 9, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, or the provisions of paragraph (5) of the preceding Article as applied mutatis mutandis pursuant to paragraph (19) of that Article, are applied)', and the phrase" with "and the phrase".
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### 第十条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4071-55/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10
**第一項** 新法第十一条第一項の表の第一号の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4071-55/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-1
The provisions of item (i) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of that item for which an individual carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 11, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date.
machine translation, not official
**第二項** 新法第十一条第一項の表の第三号（同号の中欄のイに掲げる工事に係る部分に限る。）の規定は、個人が電線共同溝の整備等に関する特別措置法の施行の日以後に取得等をする同欄に掲げる減価償却資産について適用する。
suppl-4071-55/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-2
The provisions of item (iii) of the table in Article 11, paragraph (1) of the New Act (limited to the part relating to the works listed in (a) of the middle column of that item) apply to depreciable assets listed in that column for which an individual carries out the acquisition, etc. on or after the date on which the Act on Special Measures concerning Preparation, etc. for Common-Use Cable Tunnel comes into effect.
machine translation, not official
**第三項** 新法第十一条第一項の表の第四号の規定は、個人が施行日以後に取得等をする同号の中欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第四号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4071-55/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-3
The provisions of item (iv) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of that item for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (iv) of the table in Article 11, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date.
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**第四項** 新法第十一条の四第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する特定余暇利用施設について適用し、個人が施行日前に取得又は建設をした旧法第十一条の三第一項に規定する特定余暇利用施設については、なお従前の例による。
suppl-4071-55/art-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-4
The provisions of Article 11-4, paragraph (1) of the New Act apply to specified leisure facilities prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified leisure facilities prescribed in Article 11-3, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date.
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**第五項** 新法第十一条の五第一項の規定は、個人が施行日以後に取得等をする同項に規定する特定電気通信設備について適用し、個人が施行日前に取得又は製作をした旧法第十一条の四第一項に規定する特定電気通信設備については、なお従前の例による。
suppl-4071-55/art-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-5
The provisions of Article 11-5, paragraph (1) of the New Act apply to specified telecommunications equipment prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 11-4, paragraph (1) of the Former Act that an individual acquired or manufactured before the Effective Date.
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**第六項** 新法第十二条第一項の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4071-55/art-10/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-10/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-6
The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date.
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**第七項** 新法第十二条の二第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する機械及び装置について適用し、個人が施行日前に取得又は製作をした旧法第十二条の二第一項に規定する機械及び装置については、なお従前の例による。
suppl-4071-55/art-10/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-7
The provisions of Article 12-2, paragraph (1) of the New Act apply to machinery and equipment prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment prescribed in Article 12-2, paragraph (1) of the Former Act that an individual acquired or manufactured before the Effective Date.
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**第八項** 新法第十二条の二第二項の規定は、個人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧法第十二条の二第二項に規定する医療用機器等については、なお従前の例による。
suppl-4071-55/art-10/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-10/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-8
The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act that an individual acquired or manufactured before the Effective Date.
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**第九項** 新法第十四条第一項（同項第三号に係る部分を除く。）の規定は、個人が施行日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する特定貸家住宅については、なお従前の例による。
suppl-4071-55/art-10/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-10/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-9
The provisions of Article 14, paragraph (1) of the New Act (excluding the part relating to item (iii) of that paragraph) apply to good-quality rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern specified rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date.
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**第十項** 新法第十四条第一項（同項第三号に係る部分に限る。）の規定は、個人が大都市地域における住宅及び住宅地の供給の促進に関する特別措置法の一部を改正する法律の施行の日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用する。
suppl-4071-55/art-10/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-10
The provisions of Article 14, paragraph (1) of the New Act (limited to the part relating to item (iii) of that paragraph) apply to good-quality rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts comes into effect.
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**第十一項** 新法第十四条第二項の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、個人が施行日前に取得又は新築をした旧法第十四条第二項に規定する特定再開発建築物等については、なお従前の例による。
suppl-4071-55/art-10/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-10/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-11
The provisions of Article 14, paragraph (2) of the New Act apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date.
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**第十二項** 個人が、中小企業の創造的事業活動の促進に関する臨時措置法の施行の日前に旧法第十八条第一項第四号又は第五号に掲げる法人に対して支出したこれらの号に定める負担金については、なお従前の例による。
suppl-4071-55/art-10/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-10/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-12
The provisions then in force continue to govern the contributions specified in Article 18, paragraph (1), item (iv) or (v) of the Former Act that an individual disbursed to a corporation listed in either of those items before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect.
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**第十三項** 青色申告書を提出する個人が、中小企業の創造的事業活動の促進に関する臨時措置法の施行の日から平成九年三月三十一日までの間に、同法の施行の日前に旧異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法（昭和六十三年法律第十七号）第四条第一項に規定する知識融合開発事業に関する計画に係る同項の認定を受けた同項に規定する特定組合に対し同法第八条第一項に規定する負担金を支出した場合には、当該支出した金額を新法第十八条第一項に規定する支出した金額とみなして、同条の規定を適用する。
suppl-4071-55/art-10/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-10/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-13
If an individual who files a blue return has, during the period from the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect through March 31, 1997, disbursed a contribution prescribed in Article 8, paragraph (1) of the former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields (Act No. 17 of 1988) to a specified association prescribed in Article 4, paragraph (1) of that Act that obtained, before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises came into effect, the certification under that paragraph for a plan concerning a knowledge fusion development project prescribed in that paragraph, the provisions of Article 18 of the New Act apply by deeming the amount so disbursed to be the amount disbursed prescribed in paragraph (1) of that Article.
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### 第十一条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
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suppl-4071-55/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-11
**第一項** 平成七年分の所得税に係る新法第二十一条第一項の規定の適用については、同項中「総収入金額のうちに」とあるのは「総収入金額のうちに租税特別措置法の一部を改正する法律（平成七年法律第五十五号）による改正前の租税特別措置法第二十一条第一項に規定する技術等海外取引又は」と、「当該収入金額の百分の七（次項第二号」とあるのは「平成七年一月一日から同年三月三十一日までの期間内の同条第二項各号に掲げる取引による収入金額の百分の七（同項第三号に掲げる取引によるものについては、百分の十四）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の次項各号に掲げる取引による収入金額の百分の七（同項第二号」と、「金額の合計額」とあるのは「金額との合計額」と、「百分の三十」とあるのは「百分の三十五」とする。
suppl-4071-55/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-11/par-1
With regard to the application of the provisions of Article 21, paragraph (1) of the New Act to income tax for 1995, the phrase "the gross revenue includes revenue from" in that paragraph is deemed to be replaced with "the gross revenue includes revenue from overseas transactions involving technology, etc. prescribed in Article 21, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) or", the phrase "7 percent of that revenue (for revenue from the transactions listed in item (ii) of the following paragraph" is deemed to be replaced with "7 percent of the revenue from the transactions listed in the items of paragraph (2) of that Article within the period from January 1, 1995 to March 31 of that year (for revenue from the transactions listed in item (iii) of that paragraph, 14 percent) and the amount equivalent to 7 percent of the revenue from the transactions listed in the items of the following paragraph within the period from April 1 to December 31 of that year (for revenue from the transactions listed in item (ii) of that paragraph", the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to", and the phrase "30 percent" is deemed to be replaced with "35 percent".
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### 第十二条（開墾地等の農業所得の免税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Agricultural Income from Reclaimed Land, etc.
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suppl-4071-55/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-12
**第一項** 施行日前に旧法第二十四条第一項に規定する開墾又は埋立て若しくは干拓により耕作の用に供することができることとなった土地における同項に規定する農産物の栽培から生ずる所得については、同条の規定は、なおその効力を有する。
suppl-4071-55/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-12/par-1
With regard to income arising from the cultivation of agricultural products prescribed in Article 24, paragraph (1) of the Former Act on land that became available for cultivation before the Effective Date through clearing, landfill or drainage reclamation prescribed in that paragraph, the provisions of that Article remain in force.
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**第二項** 前項の規定の適用がある場合における新法第十三条の三第一項の規定の適用については、同項中「各年（」とあるのは、「各年（第一号及び第二号に掲げる場合（第一号に掲げる場合にあつては、同号イからハまでに掲げる要件のいずれかを満たす場合に限る。）については、租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十二条第一項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十四条第一項の規定の適用を受ける年を除くものとし、」とする。
suppl-4071-55/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-12/par-2
With regard to the application of the provisions of Article 13-3, paragraph (1) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "each year (" in that paragraph is deemed to be replaced with "each year (in the cases listed in items (i) and (ii) (in the case listed in item (i), limited to the case where any of the requirements listed in (a) through (c) of that item is satisfied), excluding the years for which the provisions of Article 24, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act, are applied; and".
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### 第十三条（特定組合に納付した下請中小企業振興等準備金に係る納付金の必要経費算入に関する経過措置） — Transitional Measures Concerning Inclusion in Necessary Expenses of Payments Made to Specified Associations for the Reserve for Promotion of Subcontracting Small and Medium-Sized Enterprises, etc.
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suppl-4071-55/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-13
**第一項** 旧法第五十五条の五第一項に規定する特定組合が施行日前に同項の承認等（以下この項において「承認等」という。）を受けた同条第一項の事業計画（以下この項において「事業計画」という。）及び施行日から平成七年八月三十一日までの間に承認等を受けた事業計画に従い、当該特定組合の旧法第五十五条の五第一項に規定する組合員等である個人が納付する旧法第二十八条の納付金については、同条の規定は、なおその効力を有する。
suppl-4071-55/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-13/par-1
With regard to the payments under Article 28 of the Former Act that an individual who is a member, etc. prescribed in Article 55-5, paragraph (1) of the Former Act of a specified association prescribed in that paragraph makes in accordance with a business plan under paragraph (1) of that Article (hereinafter referred to as a "business plan" in this paragraph) for which that specified association obtained the approval, etc. under that paragraph (hereinafter referred to as "approval, etc." in this paragraph) before the Effective Date and a business plan for which approval, etc. was obtained during the period from the Effective Date through August 31, 1995, the provisions of that Article remain in force.
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**第二項** 中小企業の創造的事業活動の促進に関する臨時措置法の施行の日以後における前項の規定の適用については、同項中「規定する特定組合」とあるのは「規定する特定組合（旧異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法（以下この項において「旧臨時措置法」という。）第四条第一項に規定する特定組合を含む。）」と、「同項の承認等（」とあるのは「旧法第五十五条の五第一項の承認等（旧臨時措置法第四条第一項の認定を含む。」と、「同条第一項の事業計画（」とあるのは「旧法第五十五条の五第一項の事業計画（旧臨時措置法第四条第一項に規定する知識融合開発事業に関する計画を含む。」と、「平成七年八月三十一日」とあるのは「平成七年八月三十一日（当該知識融合開発事業に関する計画にあっては、同日と中小企業の創造的事業活動の促進に関する臨時措置法の施行の日の前日とのいずれか早い日）」と、「組合員等」とあるのは「組合員等（旧臨時措置法第四条第一項に規定する特定組合の組合員を含む。）」と、「納付金」とあるのは「納付金（旧臨時措置法第四条第一項に規定する特定組合に納付する納付金を含む。）」と、「同条の」とあるのは「旧法第二十八条の」とする。
suppl-4071-55/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-13/par-2
With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect, the phrase "a specified association prescribed in that paragraph" in that paragraph is deemed to be replaced with "a specified association prescribed in that paragraph (including a specified association prescribed in Article 4, paragraph (1) of the Former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields (hereinafter referred to as the 'Former Temporary Measures Act' in this paragraph))", the phrase "the approval, etc. under that paragraph (" with "the approval, etc. under Article 55-5, paragraph (1) of the Former Act (including the certification under Article 4, paragraph (1) of the Former Temporary Measures Act;", the phrase "a business plan under paragraph (1) of that Article (" with "a business plan under Article 55-5, paragraph (1) of the Former Act (including a plan concerning a knowledge fusion development project prescribed in Article 4, paragraph (1) of the Former Temporary Measures Act;", the phrase "August 31, 1995" with "August 31, 1995 (or, for that plan concerning a knowledge fusion development project, whichever is the earlier of that date and the day before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect)", the phrase "member, etc." with "member, etc. (including a member of a specified association prescribed in Article 4, paragraph (1) of the Former Temporary Measures Act)", the phrase "payments" with "payments (including payments made to a specified association prescribed in Article 4, paragraph (1) of the Former Temporary Measures Act)", and the phrase "the provisions of that Article" with "the provisions of Article 28 of the Former Act".
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### 第十四条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4071-55/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14
**第一項** 新法第三十一条第一項の規定は、個人が平成七年一月一日以後に行う同項に規定する土地等又は建物等の譲渡について適用し、個人が同日前に行った旧法第三十一条第一項に規定する土地等又は建物等の譲渡については、なお従前の例による。
suppl-4071-55/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-1
The provisions of Article 31, paragraph (1) of the New Act apply to transfers of land, etc. or buildings, etc. prescribed in that paragraph that an individual makes on or after January 1, 1995, and the provisions then in force continue to govern transfers of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act that an individual made before that date.
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**第二項** 新法第三十四条の二第二項第十一号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用する。
suppl-4071-55/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-2
The provisions of Article 34-2, paragraph (2), item (xi) of the New Act apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date.
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**第三項** 新法第三十四条の二第二項第十八号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4071-55/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-3
The provisions of Article 34-2, paragraph (2), item (xviii) of the New Act apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act that an individual made before the Effective Date.
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**第四項** 新法第三十七条（同条第一項の表の第一号に係る部分に限る。）の規定は、個人が施行日以後に行う同号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧法第三十七条第一項の表の第一号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4071-55/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-4
The provisions of Article 37 of the New Act (limited to the part relating to item (i) of the table in paragraph (1) of that Article) apply to transfers of assets listed in the left-hand column of that item that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of item (i) of the table in Article 37, paragraph (1) of the Former Act that an individual made before the Effective Date.
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**第五項** 新法第三十七条（同条第一項に規定する都心共同住宅供給事業の用に供されるものとして政令で定める資産に係る同項の表の第一号の下欄に掲げる資産に係る部分に限る。）の規定は、前項の規定にかかわらず、個人が大都市地域における住宅及び住宅地の供給の促進に関する特別措置法の一部を改正する法律の施行の日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に同号の下欄に掲げる資産の取得（建設及び製作を含む。以下この条において同じ。）をする場合における当該譲渡について適用する。
suppl-4071-55/art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-5
Notwithstanding the provisions of the preceding paragraph, the provisions of Article 37 of the New Act (limited to the part relating to assets listed in the right-hand column of item (i) of the table in paragraph (1) of that Article that pertain to assets specified by Cabinet Order as those to be used for a city-center apartment house supply project prescribed in that paragraph) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts comes into effect and that individual acquires (including construction and manufacture; the same applies hereinafter in this Article) assets listed in the right-hand column of that item on or after that date.
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**第六項** 新法第三十七条（同条第一項の表の第四号に係る部分に限る。）の規定は、個人が施行日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が施行日前に旧法第三十七条第一項の表の第四号の上欄に掲げる資産の譲渡をした場合及び個人が施行日以後に同欄に掲げる資産の譲渡をし、かつ、当該個人が施行日前に同号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。
suppl-4071-55/art-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-6
The provisions of Article 37 of the New Act (limited to the part relating to item (iv) of the table in paragraph (1) of that Article) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the Effective Date and that individual acquires assets listed in the right-hand column of that item on or after the Effective Date, and the provisions then in force continue to govern those transfers in the case where an individual transferred assets listed in the left-hand column of item (iv) of the table in Article 37, paragraph (1) of the Former Act before the Effective Date and in the case where an individual transfers assets listed in that column on or after the Effective Date and that individual acquired assets listed in the right-hand column of that item before the Effective Date.
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**第七項** 新法第三十七条（同条第一項の表の第十七号イに係る部分に限る。）及び第三十七条の四（同号イに係る部分に限る。）の規定は、個人が施行日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用する。
suppl-4071-55/art-14/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-7
The provisions of Article 37 (limited to the part relating to item (xvii)(a) of the table in paragraph (1) of that Article) and Article 37-4 (limited to the part relating to item (xvii)(a) of that table) of the New Act apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the Effective Date and that individual acquires assets listed in the right-hand column of that item on or after the Effective Date.
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**第八項** 新法第三十七条（同条第一項の表の第十七号ロに係る部分に限る。）及び第三十七条の四（同号ロに係る部分に限る。）の規定は、個人が特定事業者の事業革新の円滑化に関する臨時措置法の施行の日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用する。
suppl-4071-55/art-14/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-14/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-8
The provisions of Article 37 (limited to the part relating to item (xvii)(b) of the table in paragraph (1) of that Article) and Article 37-4 (limited to the part relating to item (xvii)(b) of that table) of the New Act apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the date on which the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators comes into effect and that individual acquires assets listed in the right-hand column of that item on or after that date.
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**第九項** 新法第三十七条（同条第一項の表の第十九号に係る部分に限る。）の規定は、個人が施行日以後に行う同号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧法第三十七条第一項の表の第十八号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4071-55/art-14/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-14/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-9
The provisions of Article 37 of the New Act (limited to the part relating to item (xix) of the table in paragraph (1) of that Article) apply to transfers of assets listed in the left-hand column of that item that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of item (xviii) of the table in Article 37, paragraph (1) of the Former Act that an individual made before the Effective Date.
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### 第十五条（株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on Shares, etc.
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suppl-4071-55/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-15
**第一項** 新法第三十七条の十（同条第三項第六号に係る部分に限る。）の規定は、個人が施行日以後に行う同条第一項に規定する株式等の譲渡について適用する。
suppl-4071-55/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-15/par-1
The provisions of Article 37-10 of the New Act (limited to the part relating to paragraph (3), item (vi) of that Article) apply to transfers of shares, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date.
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### 第十六条（公社債等の譲渡等による所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer, etc. of Public and Corporate Bonds, etc.
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suppl-4071-55/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-16
**第一項** 新法第三十七条の十三第一項第一号及び第二項第一号の規定は、個人が施行日以後に行う同条第一項第一号に規定する公社債等の譲渡について適用し、個人が施行日前に行った旧法第三十七条の十三第一項第一号に規定する公社債等の譲渡については、なお従前の例による。
suppl-4071-55/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-16/par-1
The provisions of Article 37-13, paragraph (1), item (i) and paragraph (2), item (i) of the New Act apply to transfers of public and corporate bonds, etc. prescribed in paragraph (1), item (i) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of public and corporate bonds, etc. prescribed in Article 37-13, paragraph (1), item (i) of the Former Act that an individual made before the Effective Date.
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**第二項** 新法第三十七条の十三第三項（同項の表の第二号に係る部分に限る。）の規定は、個人が施行日以後に行う同項に規定する交換について適用する。
suppl-4071-55/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-16/par-2
The provisions of Article 37-13, paragraph (3) of the New Act (limited to the part relating to item (ii) of the table in that paragraph) apply to exchanges prescribed in that paragraph that an individual makes on or after the Effective Date.
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### 第十七条（海外移住の場合の譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. in the Case of Emigration
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suppl-4071-55/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-17
**第一項** 旧法第三十八条第一項に規定する海外移住者（施行日前に作成された同項の計画に基づくものに限る。）が、平成十年三月三十一日までに国内に住所及び居所を有しないこととなる場合における同項に規定する資産の譲渡については、同条の規定は、なおその効力を有する。この場合において、同項中「第三十三条の四」とあるのは「租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）第一条の規定による改正後の租税特別措置法（以下「平成十年新法」という。）第三十三条の四」と、「第三十一条若しくは」とあるのは「平成十年新法第三十一条（平成十年新法第三十一条の二又は第三十一条の三の規定により適用される場合を含む。）若しくは」と、「第三十一条第四項」とあるのは「平成十年新法第三十一条第四項」と、「第三十二条第一項第一号」とあるのは「平成十年新法第三十二条第一項第一号」と、同条第七項中「第三十三条の五第三項」とあるのは「平成十年新法第三十三条の五第三項」と、「第三十八条第五項」とあるのは「租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十七条の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第三十八条第五項」と、「第三十三条の五第一項」とあるのは「租税特別措置法第三十三条の五第一項」とする。
suppl-4071-55/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-17/par-1
With regard to the transfer of assets prescribed in Article 38, paragraph (1) of the Former Act in the case where an emigrant prescribed in that paragraph (limited to one emigrating based on a plan under that paragraph prepared before the Effective Date) comes to have neither a domicile nor a residence in Japan by March 31, 1998, the provisions of that Article remain in force. In this case, the phrase "Article 33-4" in that paragraph is deemed to be replaced with "Article 33-4 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998) (hereinafter referred to as the '1998 New Act')", the phrase "Article 31 or" with "Article 31 of the 1998 New Act (including where applied pursuant to the provisions of Article 31-2 or 31-3 of the 1998 New Act) or", the phrase "Article 31, paragraph (4)" with "Article 31, paragraph (4) of the 1998 New Act", the phrase "Article 32, paragraph (1), item (i)" with "Article 32, paragraph (1), item (i) of the 1998 New Act", the phrase "Article 33-5, paragraph (3)" in paragraph (7) of that Article with "Article 33-5, paragraph (3) of the 1998 New Act", the phrase "Article 38, paragraph (5)" with "Article 38, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 17 of the Supplementary Provisions of that Act", and the phrase "Article 33-5, paragraph (1)" with "Article 33-5, paragraph (1) of the Act on Special Measures Concerning Taxation".
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### 第十八条（住宅の取得等をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where a Dwelling Is Acquired, etc.
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suppl-4071-55/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-18
**第一項** 新法第四十一条及び第四十一条の二の規定は、居住者が平成七年一月一日以後に新法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。以下この条において同じ。）を同項の定めるところによりその者の居住の用に供した場合について適用し、居住者が同日前に旧法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-4071-55/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-18/par-1
The provisions of Articles 41 and 41-2 of the New Act apply where a resident has, on or after January 1, 1995, used a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act, or a house on which extension, rebuilding, etc. has been carried out (limited to the part pertaining to that extension, rebuilding, etc.; the same applies hereinafter in this Article), as the resident's residence as provided in that paragraph, and the provisions then in force continue to govern cases where a resident used a residential house or existing house prescribed in Article 41, paragraph (1) of the Former Act, or a house on which extension, rebuilding, etc. had been carried out, as the resident's residence as provided in that paragraph before that date.
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### 第十九条（山林を現物出資した場合の納期限の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Due Date for Payment Where Forested Land Is Made a Capital Contribution in Kind
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suppl-4071-55/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-19
**第一項** 個人が、平成七年十二月三十一日以前に旧法第四十一条の六第一項に規定する山林を法人の設立のために出資した場合における同項の規定による納期限の延長については、同条の規定は、なおその効力を有する。この場合において、同項中「平成八年十二月三十一日」とあるのは、「平成七年十二月三十一日」とする。
suppl-4071-55/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-19/par-1
With regard to the extension of the due date for payment under Article 41-6, paragraph (1) of the Former Act in the case where an individual has, on or before December 31, 1995, contributed forested land prescribed in that paragraph for the incorporation of a corporation, the provisions of that Article remain in force. In this case, the phrase "December 31, 1996" in that paragraph is deemed to be replaced with "December 31, 1995".
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### 第二十条（懸賞金付預貯金等の懸賞金等の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Prize Money, etc. on Prize-Linked Deposits, etc.
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suppl-4071-55/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-20
**第一項** 新法第四十一条の九の規定は、施行日以後に同条第一項に規定する預入等をする同項に規定する預貯金等について適用する。
suppl-4071-55/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-20/par-1
The provisions of Article 41-9 of the New Act apply to deposits and similar savings prescribed in paragraph (1) of that Article in which a placement prescribed in that paragraph is made on or after the Effective Date.
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### 第二十一条（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services
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suppl-4071-55/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-21
**第一項** 新法第四十二条第三項の規定は、同条第一項に規定する免税芸能法人等が施行日以後に支払を受けるべき同項に規定する芸能人等の役務提供に係る所得税法（昭和四十年法律第三十三号）第百六十一条第二号に掲げる対価について適用する。
suppl-4071-55/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-21/par-1
The provisions of Article 42, paragraph (3) of the New Act apply to the consideration listed in Article 161, item (ii) of the Income Tax Act (Act No. 33 of 1965) for the provision of services by entertainers, etc. prescribed in paragraph (1) of that Article that a tax-exempt entertainment corporation, etc. prescribed in that paragraph is to receive on or after the Effective Date.
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### 第二十二条（外国銀行等の受ける貸付金の利子に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest on Loans Received by Foreign Banks, etc.
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suppl-4071-55/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-22
**第一項** 新法第四十二条の二（所得税法第百八十条第一項に係る部分に限る。）の規定は、新法第四十二条の二に規定する外国法人（次項及び第三項において「外国銀行等」という。）が施行日以後に支払を受けるべき所得税法第百六十一条第六号に掲げる国内源泉所得（次項において「貸付金利子」という。）について適用する。
suppl-4071-55/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-22/par-1
The provisions of Article 42-2 of the New Act (limited to the part relating to Article 180, paragraph (1) of the Income Tax Act) apply to domestic source income listed in Article 161, item (vi) of the Income Tax Act (referred to as "interest on loans" in the following paragraph) that a foreign corporation prescribed in Article 42-2 of the New Act (referred to as a "foreign bank, etc." in the following paragraph and paragraph (3)) is to receive on or after the Effective Date.
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**第二項** 外国銀行等が施行日前に所得税法第百八十条第一項に規定する証明書を同項の定めるところにより貸付金利子の支払をする者に提出した場合には、当該外国銀行等が施行日以後その証明書が効力を有している間に支払を受けるべき当該貸付金利子については、当該外国銀行等が当該証明書を新法第四十二条の二の規定により読み替えられた所得税法第百八十条第一項の定めるところにより当該支払をする者に提示したものとみなして、同項の規定を適用する。
suppl-4071-55/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-22/par-2
If a foreign bank, etc. has, before the Effective Date, submitted a certificate prescribed in Article 180, paragraph (1) of the Income Tax Act to the person paying interest on loans as provided in that paragraph, the provisions of that paragraph apply to the interest on loans that the foreign bank, etc. is to receive on or after the Effective Date while that certificate is in effect, by deeming the foreign bank, etc. to have presented that certificate to the person making that payment as provided in Article 180, paragraph (1) of the Income Tax Act as read with the replacement of terms under the provisions of Article 42-2 of the New Act.
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**第三項** 新法第四十二条の二（所得税法第百八十条第一項に係る部分を除く。）の規定は、外国銀行等が施行日以後に交付を受ける同項に規定する証明書について適用する。
suppl-4071-55/art-22/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-22/par-3
The provisions of Article 42-2 of the New Act (excluding the part relating to Article 180, paragraph (1) of the Income Tax Act) apply to certificates prescribed in that paragraph that are issued to a foreign bank, etc. on or after the Effective Date.
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### 第二十二条の二（住宅の取得等をした場合の所得税額の特別控除に関する経過措置等と定率による税額控除の特例との調整） — Adjustment between the Transitional Measures, etc. Concerning the Special Income Tax Credit Where a Dwelling Is Acquired, etc. and the Special Provisions on Tax Credit at a Fixed Rate
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suppl-4071-55/art-22-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-22-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-22-2
**第一項** 附則第十二条又は第十八条の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号。以下「所得税等負担軽減措置法」という。）第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十二条及び第十八条の規定並びに」とする。
suppl-4071-55/art-22-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-22-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-22-2/par-1
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999; hereinafter referred to as the "Income Tax and Corporation Tax Burden Reduction Act") in the case where the provisions of Article 12 or Article 18 of the Supplementary Provisions apply, the phrase "provisions and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions, the provisions of Articles 12 and 18 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) and".
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**第二項** 附則第十八条の規定の適用がある場合における所得税等負担軽減措置法第十二条の規定の適用については、同条第二項中「規定を」とあるのは「規定（租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十八条の規定の適用がある場合には、当該規定を含む。）を」と、「同条第二号」とあるのは「所得税法第百九十条第二号」とする。
suppl-4071-55/art-22-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-22-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-22-2/par-2
With regard to the application of the provisions of Article 12 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of Article 18 of the Supplementary Provisions apply, the phrase "provisions" in paragraph (2) of that Article is deemed to be replaced with "provisions (including, where the provisions of Article 18 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) apply, those provisions)", and the phrase "item (ii) of that Article" with "Article 190, item (ii) of the Income Tax Act".
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### 第二十三条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-4071-55/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-23
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4071-55/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-23/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date.
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### 第二十四条（試験研究費の額が増加した場合等の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Experimental Research Expenses Has Increased, etc.
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suppl-4071-55/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-24
**第一項** 新法第四十二条の四（同条第七項に係る部分を除く。）の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条の規定の適用については、同条第二項中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」と、「百分の十三」とあるのは「百分の十五」と、同条第三項中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」と、同条第四項中「百分の十三」とあるのは「百分の十五」と、同項第一号中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」とする。
suppl-4071-55/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-24/par-1
The provisions of Article 42-4 of the New Act (excluding the part relating to paragraph (7) of that Article) apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date. In this case, with regard to the application of the provisions of that Article in a business year of a corporation beginning before the Effective Date and ending on or after the Effective Date, the phrase "5 percent" in paragraph (2) of that Article is deemed to be replaced with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" with "15 percent", the phrase "5 percent" in paragraph (3) of that Article with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" in paragraph (4) of that Article with "15 percent", and the phrase "5 percent" in item (i) of that paragraph with "5 percent (or 7 percent for those put to use for business before April 1, 1995)".
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**第二項** 新法第四十二条の四（同条第七項に係る部分に限る。）の規定は、法人の特定事業者の事業革新の円滑化に関する臨時措置法の施行の日以後に終了する事業年度分の法人税について適用する。この場合において、法人の平成七年四月一日前に開始し、かつ、同法の施行の日以後に終了する事業年度における同条の規定の適用については、同項において読み替えて適用する同条第二項中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」と、「百分の十三」とあるのは「百分の十五」と、同条第七項において読み替えて適用する同条第四項中「百分の十三」とあるのは「百分の十五」と、同項第一号中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」とする。
suppl-4071-55/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-24/par-2
The provisions of Article 42-4 of the New Act (limited to the part relating to paragraph (7) of that Article) apply to corporation tax for business years of a corporation ending on or after the date on which the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators comes into effect. In this case, with regard to the application of the provisions of that Article in a business year of a corporation beginning before April 1, 1995 and ending on or after the date on which that Act comes into effect, the phrase "5 percent" in paragraph (2) of that Article as applied with the replacement of terms under that paragraph is deemed to be replaced with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" with "15 percent", the phrase "13 percent" in paragraph (4) of that Article as applied with the replacement of terms under paragraph (7) of that Article with "15 percent", and the phrase "5 percent" in item (i) of that paragraph with "5 percent (or 7 percent for those put to use for business before April 1, 1995)".
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### 第二十五条（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4071-55/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-25
**第一項** 新法第四十二条の五の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等については、なお従前の例による。
suppl-4071-55/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-25/par-1
The provisions of Article 42-5 of the New Act apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 42-5, paragraph (1) of the Former Act that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第二十六条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4071-55/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-26
**第一項** 新法第四十二条の七の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧法第四十二条の七第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4071-55/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-26/par-1
The provisions of Article 42-7 of the New Act apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act that a corporation acquired, manufactured or leased before the Effective Date.
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**第二項** 旧法第四十二条の七第十三項に規定する法人が平成六年十二月三十一日以前に取得若しくは製作又は賃借をした同項各号に定める減価償却資産については、同項から同条第十七項までの規定は、なおその効力を有する。この場合において、同条第十三項中「第一項若しくは第二項、次条第一項」とあるのは「平成七年新法第四十二条の四第二項から第四項までの規定又は平成七年新法第四十二条の五から第四十二条の七まで、第四十二条の九第一項」と、「第四十六条の四」とあるのは「第四十六条の三」と、「第四十九条又は」とあるのは「第四十九条若しくは」と、「第五十二条の三第一項」とあるのは「平成七年新法第五十二条の三第一項」と、同項第一号中「第一項第一号」とあるのは「平成七年新法第四十二条の七第一項第一号」と、同項第二号中「第四十五条の二第一項」とあるのは「平成七年新法第四十五条の二第一項」と、同条第十四項中「同項に係る第五十二条の三第一項」とあるのは「同項に係る平成七年新法第五十二条の三第一項」と、「第二項、第三項、第四項（第十六項において準用する場合を含む。）、第六項（第十六項において準用する場合を含む。）、この項及び次項、第四十二条の四」とあるのは「この項及び次項並びに第十六項において準用する平成七年新法第四十二条の七第四項及び第六項並びに平成七年新法第四十二条の四」と、「前条第二項」とあるのは「第四十二条の六第二項」と、「次条第二項」とあるのは「第四十二条の七第二項から第四項まで及び第六項、第四十二条の八第六項、第四十二条の九第二項」と、「第一項若しくは第二項、次条第一項」とあるのは「平成七年新法第四十二条の四第二項から第四項までの規定又は平成七年新法第四十二条の五から第四十二条の七まで、第四十二条の九第一項」と、「第四十六条の四」とあるのは「第四十六条の三」と、「第四十九条又は」とあるのは「第四十九条若しくは」と、「規定に係る第五十二条の三第一項」とあるのは「規定に係る平成七年新法第五十二条の三第一項」と、「事業基盤強化設備につき第二項」とあるのは「平成七年新法第四十二条の七第一項に規定する事業基盤強化設備（次項において「事業基盤強化設備」という。）につき同条第二項」と、同条第十五項中「前条第三項の規定又は第三項」とあるのは「平成七年新法第四十二条の六第三項又は第四十二条の七第三項」と、「第二項」とあるのは「平成七年新法第四十二条の七第二項」と、同条第十六項及び第十七項中「第四項」とあるのは「平成七年新法第四十二条の七第四項」とする。
suppl-4071-55/art-26/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-26/par-2
With regard to depreciable assets specified in the items of Article 42-7, paragraph (13) of the Former Act that a corporation prescribed in that paragraph acquired, manufactured or leased on or before December 31, 1994, the provisions of that paragraph through paragraph (17) of that Article remain in force. In this case, the phrase "paragraph (1) or (2), paragraph (1) of the following Article" in paragraph (13) of that Article is deemed to be replaced with "the provisions of Article 42-4, paragraphs (2) through (4) of the 1995 New Act or Articles 42-5 through 42-7, Article 42-9, paragraph (1) of the 1995 New Act", the phrase "Article 46-4" with "Article 46-3", the phrase "第四十九条又は" (Article 49 or) with "第四十九条若しくは" (Article 49 or, joining a smaller group of alternatives), the phrase "Article 52-3, paragraph (1)" with "Article 52-3, paragraph (1) of the 1995 New Act", the phrase "paragraph (1), item (i)" in item (i) of that paragraph with "Article 42-7, paragraph (1), item (i) of the 1995 New Act", the phrase "Article 45-2, paragraph (1)" in item (ii) of that paragraph with "Article 45-2, paragraph (1) of the 1995 New Act", the phrase "Article 52-3, paragraph (1) pertaining to that paragraph" in paragraph (14) of that Article with "Article 52-3, paragraph (1) of the 1995 New Act pertaining to that paragraph", the phrase "paragraph (2), paragraph (3), paragraph (4) (including where applied mutatis mutandis pursuant to paragraph (16)), paragraph (6) (including where applied mutatis mutandis pursuant to paragraph (16)), this paragraph and the following paragraph, Article 42-4" with "this paragraph and the following paragraph, and Article 42-7, paragraphs (4) and (6) of the 1995 New Act as applied mutatis mutandis pursuant to paragraph (16), and Article 42-4 of the 1995 New Act", the phrase "paragraph (2) of the preceding Article" with "Article 42-6, paragraph (2)", the phrase "paragraph (2) of the following Article" with "Article 42-7, paragraphs (2) through (4) and (6), Article 42-8, paragraph (6), Article 42-9, paragraph (2)", the phrase "paragraph (1) or (2), paragraph (1) of the following Article" with "the provisions of Article 42-4, paragraphs (2) through (4) of the 1995 New Act or Articles 42-5 through 42-7, Article 42-9, paragraph (1) of the 1995 New Act", the phrase "Article 46-4" with "Article 46-3", the phrase "第四十九条又は" (Article 49 or) with "第四十九条若しくは" (Article 49 or, joining a smaller group of alternatives), the phrase "Article 52-3, paragraph (1) pertaining to the provisions" with "Article 52-3, paragraph (1) of the 1995 New Act pertaining to the provisions", the phrase "paragraph (2) with respect to business base strengthening equipment" with "paragraph (2) of that Article with respect to business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the 1995 New Act (referred to as 'business base strengthening equipment' in the following paragraph)", the phrase "the provisions of paragraph (3) of the preceding Article or paragraph (3)" in paragraph (15) of that Article with "Article 42-6, paragraph (3) or Article 42-7, paragraph (3) of the 1995 New Act", the phrase "paragraph (2)" with "Article 42-7, paragraph (2) of the 1995 New Act", and the phrase "paragraph (4)" in paragraphs (16) and (17) of that Article with "Article 42-7, paragraph (4) of the 1995 New Act".
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**第三項** 前項の規定の適用がある場合における新法第四十二条の四から第四十二条の九まで、第五十二条の二、第五十二条の三、第六十四条（新法第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七（新法第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四の規定の適用については、新法第四十二条の四第一項中「第六十八条の二」とあるのは「第六十八条の二並びに平成七年改正法附則第二十六条第二項の規定によりなおその効力を有するものとされる平成七年改正法による改正前の租税特別措置法第四十二条の七第十四項及び第十五項（次条から第四十二条の九までにおいて「平成七年旧法第四十二条の七第十四項及び第十五項」という。）並びに平成七年改正法附則第二十六条第二項の規定によりなおその効力を有するものとされる平成七年改正法による改正前の租税特別措置法第四十二条の七第十六項（次条から第四十二条の九までにおいて「平成七年旧法第四十二条の七第十六項」という。）において準用する第四十二条の七第四項及び第六項」と、新法第四十二条の五第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成七年旧法第四十二条の七第十四項及び第十五項並びに平成七年旧法第四十二条の七第十六項において準用する第四十二条の七第四項及び第六項」と、新法第四十二条の六第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成七年旧法第四十二条の七第十四項及び第十五項並びに平成七年旧法第四十二条の七第十六項において準用する次条第四項及び第六項」と、新法第四十二条の七第二項中「この項から第四項まで及び第六項」とあるのは「この項、次項、第四項（平成七年旧法第四十二条の七第十六項において準用する場合を含む。）及び第六項（平成七年旧法第四十二条の七第十六項において準用する場合を含む。）」と、「第六十八条の二」とあるのは「第六十八条の二並びに平成七年旧法第四十二条の七第十四項及び第十五項」と、同条第三項中「につき前項」とあるのは「又は平成七年改正法附則第二十六条第二項の規定によりなおその効力を有するものとされる平成七年改正法による改正前の租税特別措置法第四十二条の七第十三項に規定する高度化機械等につき前項又は同条第十四項」と、同条第四項中「につき第二項又は前項」とあるのは「又は平成七年改正法附則第二十六条第二項の規定によりなおその効力を有するものとされる平成七年改正法による改正前の租税特別措置法第四十二条の七第十三項各号に定める減価償却資産につき第二項若しくは前項又は同条第十四項若しくは第十五項」と、新法第四十二条の八第一項中「、解散」とあるのは「、経過措置適用事業年度（平成七年改正法附則第二十六条第二項の規定によりなおその効力を有するものとされる平成七年改正法による改正前の租税特別措置法第四十二条の七第十三項若しくは同項の規定に係る第五十二条の三第一項の規定、平成七年改正法附則第二十六条第二項の規定によりなおその効力を有するものとされる平成七年改正法による改正前の租税特別措置法第四十二条の七第十四項若しくは第十五項の規定又は平成七年旧法第四十二条の七第十六項において準用する前条第四項の規定の適用を受ける事業年度をいう。第四項において同じ。）、解散」と、同条第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成七年旧法第四十二条の七第十六項において準用する前条第六項」と、同条第四項中「、解散」とあるのは「、経過措置適用事業年度、解散」と、新法第四十二条の九第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成七年旧法第四十二条の七第十四項及び第十五項並びに平成七年旧法第四十二条の七第十六項において準用する第四十二条の七第四項及び第六項」と、新法第五十二条の二第一項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成七年改正法附則第二十六条第二項の規定によりなおその効力を有するものとされる平成七年改正法による改正前の租税特別措置法第四十二条の七第十三項（以下「平成七年旧法第四十二条の七第十三項」という。）」と、同条第二項及び第三項並びに新法第五十二条の三第一項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成七年旧法第四十二条の七第十三項」と、新法第六十四条第六項中「第四項まで」とあるのは「第四項まで及び平成七年改正法附則第二十六条第二項の規定によりなおその効力を有するものとされる平成七年改正法による改正前の租税特別措置法第四十二条の七第十四項（第六十五条の七第七項及び第六十七条の四第六項において「平成七年旧法第四十二条の七第十四項」という。）」と、「第五十条まで」とあるのは「第五十条まで並びに平成七年旧法第四十二条の七第十三項」と、新法第六十五条の七第七項及び第六十七条の四第六項中「第四項まで」とあるのは「第四項まで及び平成七年旧法第四十二条の七第十四項」と、「第五十条まで」とあるのは「第五十条まで並びに平成七年旧法第四十二条の七第十三項」とするほか、法人税に関する法令の規定の技術的読替えその他前項の規定の適用に関し必要な事項は、政令で定める。
suppl-4071-55/art-26/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-26/par-3
With regard to the application of the provisions of Article 42-4 through Article 42-9, Article 52-2, Article 52-3, Article 64 (including where applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the New Act), Article 65-7 (including where applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the New Act) and Article 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 68-2" in Article 42-4, paragraph (1) of the New Act is deemed to be replaced with "Article 68-2, Article 42-7, paragraphs (14) and (15) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remain in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act (referred to as 'Article 42-7, paragraphs (14) and (15) of the 1995 Former Act' in the following Article through Article 42-9), and Article 42-7, paragraphs (4) and (6) as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act (referred to as 'Article 42-7, paragraph (16) of the 1995 Former Act' in the following Article through Article 42-9)", the phrase "Article 68-2" in Article 42-5, paragraph (2) of the New Act with "Article 68-2, Article 42-7, paragraphs (14) and (15) of the 1995 Former Act, and Article 42-7, paragraphs (4) and (6) as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act", the phrase "Article 68-2" in Article 42-6, paragraph (2) of the New Act with "Article 68-2, Article 42-7, paragraphs (14) and (15) of the 1995 Former Act, and paragraphs (4) and (6) of the following Article as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act", the phrase "this paragraph through paragraph (4) and paragraph (6)" in Article 42-7, paragraph (2) of the New Act with "this paragraph, the following paragraph, paragraph (4) (including where applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act) and paragraph (6) (including where applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act)", the phrase "Article 68-2" with "Article 68-2 and Article 42-7, paragraphs (14) and (15) of the 1995 Former Act", the phrase "under the preceding paragraph" in paragraph (3) of that Article with "or advanced machinery, etc. prescribed in Article 42-7, paragraph (13) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, under the preceding paragraph or paragraph (14) of that Article", the phrase "under paragraph (2) or the preceding paragraph" in paragraph (4) of that Article with "or depreciable assets specified in the items of Article 42-7, paragraph (13) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, under paragraph (2) or the preceding paragraph or paragraph (14) or (15) of that Article", the phrase ", dissolution" in Article 42-8, paragraph (1) of the New Act with ", a business year subject to transitional measures (meaning a business year for which the provisions of Article 42-7, paragraph (13) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act or of Article 52-3, paragraph (1) of that Act pertaining to that paragraph, the provisions of Article 42-7, paragraph (14) or (15) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remain in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, or the provisions of paragraph (4) of the preceding Article as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act are applied; the same applies in paragraph (4)), dissolution", the phrase "Article 68-2" in paragraph (2) of that Article with "Article 68-2 and paragraph (6) of the preceding Article as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act", the phrase ", dissolution" in paragraph (4) of that Article with ", a business year subject to transitional measures, dissolution", the phrase "Article 68-2" in Article 42-9, paragraph (2) of the New Act with "Article 68-2, Article 42-7, paragraphs (14) and (15) of the 1995 Former Act, and Article 42-7, paragraphs (4) and (6) as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act", the phrase "or Articles 43 through 49" in Article 52-2, paragraph (1) of the New Act with "or Articles 43 through 49 or Article 42-7, paragraph (13) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act (hereinafter referred to as 'Article 42-7, paragraph (13) of the 1995 Former Act')", the phrase "or Articles 43 through 49" in paragraphs (2) and (3) of that Article and Article 52-3, paragraph (1) of the New Act with "or Articles 43 through 49 or Article 42-7, paragraph (13) of the 1995 Former Act", the phrase "through paragraph (4)" in Article 64, paragraph (6) of the New Act with "through paragraph (4) and Article 42-7, paragraph (14) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act (referred to as 'Article 42-7, paragraph (14) of the 1995 Former Act' in Article 65-7, paragraph (7) and Article 67-4, paragraph (6))", the phrase "through Article 50" with "through Article 50 and Article 42-7, paragraph (13) of the 1995 Former Act", the phrase "through paragraph (4)" in Article 65-7, paragraph (7) and Article 67-4, paragraph (6) of the New Act with "through paragraph (4) and Article 42-7, paragraph (14) of the 1995 Former Act", and the phrase "through Article 50" with "through Article 50 and Article 42-7, paragraph (13) of the 1995 Former Act", and beyond this, the technical replacement of terms in the provisions of laws and regulations concerning corporation tax and other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
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**第四項** 施行日から附則第一条第二号に定める日の前日までの間における前二項の規定の適用については、第二項中「第四十二条の九第一項」とあるのは「第四十二条の八第一項」と、「第四十二条の八第六項、第四十二条の九第二項」とあるのは「第四十二条の八第二項」と、前項中「第四十二条の九まで」とあるのは「第四十二条の八まで」と、「新法第四十二条の八第一項中「、解散」とあるのは「、経過措置適用事業年度（平成七年改正法附則第二十六条第二項の規定によりなおその効力を有するものとされる平成七年改正法による改正前の租税特別措置法第四十二条の七第十三項若しくは同項の規定に係る第五十二条の三第一項の規定、平成七年改正法附則第二十六条第二項の規定によりなおその効力を有するものとされる平成七年改正法による改正前の租税特別措置法第四十二条の七第十四項若しくは第十五項の規定又は平成七年旧法第四十二条の七第十六項において準用する前条第四項の規定の適用を受ける事業年度をいう。第四項において同じ。）、解散」と、同条第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成七年旧法第四十二条の七第十六項において準用する前条第六項」と、同条第四項中「、解散」とあるのは「、経過措置適用事業年度、解散」と、新法第四十二条の九第二項」とあるのは「新法第四十二条の八第二項」と、「第四十二条の七第四項及び第六項」と、新法第五十二条の二第一項」とあるのは「前条第四項及び第六項」と、新法第五十二条の二第一項」とする。
suppl-4071-55/art-26/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-26/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-26/par-4
With regard to the application of the provisions of the preceding two paragraphs during the period from the Effective Date to the day before the date specified in Article 1, item (ii) of the Supplementary Provisions, the phrase "Article 42-9, paragraph (1)" in paragraph (2) is deemed to be replaced with "Article 42-8, paragraph (1)", the phrase "Article 42-8, paragraph (6), Article 42-9, paragraph (2)" with "Article 42-8, paragraph (2)", the phrase "through Article 42-9" in the preceding paragraph with "through Article 42-8", the phrase "the phrase ', dissolution' in Article 42-8, paragraph (1) of the New Act with ', a business year subject to transitional measures (meaning a business year for which the provisions of Article 42-7, paragraph (13) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act or of Article 52-3, paragraph (1) of that Act pertaining to that paragraph, the provisions of Article 42-7, paragraph (14) or (15) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remain in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, or the provisions of paragraph (4) of the preceding Article as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act are applied; the same applies in paragraph (4)), dissolution', the phrase 'Article 68-2' in paragraph (2) of that Article with 'Article 68-2 and paragraph (6) of the preceding Article as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act', the phrase ', dissolution' in paragraph (4) of that Article with ', a business year subject to transitional measures, dissolution', the phrase 'Article 68-2' in Article 42-9, paragraph (2) of the New Act" with "the phrase 'Article 68-2' in Article 42-8, paragraph (2) of the New Act", and the phrase "Article 42-7, paragraphs (4) and (6) as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act', the phrase 'or Articles 43 through 49' in Article 52-2, paragraph (1)" with "paragraphs (4) and (6) of the preceding Article as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act', the phrase 'or Articles 43 through 49' in Article 52-2, paragraph (1)".
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### 第二十七条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4071-55/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27
**第一項** 新法第四十三条第一項の表の第一号の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4071-55/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-1
The provisions of item (i) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of that item for which a corporation carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 43, paragraph (1) of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date.
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**第二項** 新法第四十三条第一項の表の第三号（同号の中欄のイに掲げる工事に係る部分に限る。）の規定は、法人が電線共同溝の整備等に関する特別措置法の施行の日以後に取得等をする同欄に掲げる減価償却資産について適用する。
suppl-4071-55/art-27/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-2
The provisions of item (iii) of the table in Article 43, paragraph (1) of the New Act (limited to the part relating to the works listed in (a) of the middle column of that item) apply to depreciable assets listed in that column for which a corporation carries out the acquisition, etc. on or after the date on which the Act on Special Measures concerning Preparation, etc. for Common-Use Cable Tunnel comes into effect.
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**第三項** 新法第四十三条第一項の表の第四号の規定は、法人が施行日以後に取得等をする同号の中欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第四号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4071-55/art-27/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-3
The provisions of item (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of that item for which a corporation carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (iv) of the table in Article 43, paragraph (1) of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date.
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**第四項** 新法第四十三条の四第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定中核的民間施設について適用し、法人が施行日前に取得又は建設をした旧法第四十三条の四第一項に規定する特定中核的民間施設については、なお従前の例による。
suppl-4071-55/art-27/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-4
The provisions of Article 43-4, paragraph (1) of the New Act apply to specified core private facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified core private facilities prescribed in Article 43-4, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.
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**第五項** 法人が施行日前に取得又は製作をした旧法第四十四条の四第一項の表の各号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4071-55/art-27/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-5
The provisions then in force continue to govern depreciable assets listed in the middle column of the items of the table in Article 44-4, paragraph (1) of the Former Act that a corporation acquired or manufactured before the Effective Date.
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**第六項** 新法第四十四条の五第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定余暇利用施設について適用し、法人が施行日前に取得又は建設をした旧法第四十四条の五第一項に規定する特定余暇利用施設については、なお従前の例による。
suppl-4071-55/art-27/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-6
The provisions of Article 44-5, paragraph (1) of the New Act apply to specified leisure facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified leisure facilities prescribed in Article 44-5, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.
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**第七項** 新法第四十四条の六第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信設備について適用し、法人が施行日前に取得等をした旧法第四十四条の六第一項に規定する特定電気通信設備については、なお従前の例による。
suppl-4071-55/art-27/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-7
The provisions of Article 44-6, paragraph (1) of the New Act apply to specified telecommunications equipment prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date.
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**第八項** 新法第四十五条第一項の規定は、法人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4071-55/art-27/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-8
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date.
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**第九項** 新法第四十五条の二第一項の規定は、法人が施行日以後に取得又は製作をする同項に規定する機械及び装置について適用し、法人が施行日前に取得又は製作をした旧法第四十五条の二第一項に規定する機械及び装置については、なお従前の例による。
suppl-4071-55/art-27/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-9
The provisions of Article 45-2, paragraph (1) of the New Act apply to machinery and equipment prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment prescribed in Article 45-2, paragraph (1) of the Former Act that a corporation acquired or manufactured before the Effective Date.
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**第十項** 新法第四十五条の二第二項の規定は、法人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、法人が施行日前に取得又は製作をした旧法第四十五条の二第二項に規定する医療用機器等については、なお従前の例による。
suppl-4071-55/art-27/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-10
The provisions of Article 45-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act that a corporation acquired or manufactured before the Effective Date.
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**第十一項** 法人が施行日前に取得等をした旧法第四十六条の三第一項に規定する特定対内投資事業用資産及び施行日前に同条第二項に規定する認定を受けた法人が施行日から当該認定を受けた日以後一年を経過する日（同日が同項に規定する政令で定める期間の末日後である場合には、当該末日）までの間に取得等をした同条第一項に規定する特定対内投資事業用資産（以下この項において「施行日以後取得の特定対内投資事業用資産」という。）については、旧法第四十六条の三の規定は、なおその効力を有する。この場合において、施行日以後取得の特定対内投資事業用資産に係る同条の規定の適用については、同条第二項中「平成七年三月三十一日」とあるのは「同項に規定する法人が輸入・対内投資法第二条第六項の認定を受けた日以後一年を経過する日」と、「同項に規定する法人」とあるのは「当該法人」と、「輸入・対内投資法第二条第六項」とあるのは「同項」とする。
suppl-4071-55/art-27/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-11
With regard to specified inward investment business assets prescribed in Article 46-3, paragraph (1) of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date, and specified inward investment business assets prescribed in paragraph (1) of that Article for which a corporation that obtained the certification prescribed in paragraph (2) of that Article before the Effective Date has carried out the acquisition, etc. during the period from the Effective Date through the date on which one year has elapsed from the date on which that certification was obtained (or, if that date falls after the last day of the period specified by Cabinet Order prescribed in that paragraph, that last day) (hereinafter referred to in this paragraph as a "specified inward investment business asset acquired on or after the Effective Date"), the provisions of Article 46-3 of the Former Act remain in force. In this case, with regard to the application of the provisions of that Article to a specified inward investment business asset acquired on or after the Effective Date, the phrase "March 31, 1995" in paragraph (2) of that Article is deemed to be replaced with "the date on which one year has elapsed from the date on which the corporation prescribed in that paragraph obtained the certification under Article 2, paragraph (6) of the Import and Inward Investment Act", the phrase "the corporation prescribed in that paragraph" with "that corporation", and the phrase "Article 2, paragraph (6) of the Import and Inward Investment Act" with "that paragraph".
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**第十二項** 前項の規定の適用がある場合における租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）第一条の規定による改正後の租税特別措置法（以下「平成十一年新法」という。）第五十二条の二及び第五十二条の三の規定の適用については、平成十一年新法第五十二条の二第一項中「又は第四十三条から第四十八条まで」とあるのは「若しくは第四十三条から第四十八条まで又は平成七年改正法附則第二十七条第十一項の規定によりなおその効力を有するものとされる平成七年改正法による改正前の租税特別措置法第四十六条の三（以下「旧法第四十六条の三」という。）」と、同条第二項中「又は第四十三条から第四十八条まで」とあるのは「若しくは第四十三条から第四十八条まで又は旧法第四十六条の三」と、「又は第四十六条の三から第四十八条まで」とあるのは「若しくは第四十六条の三から第四十八条まで又は旧法第四十六条の三」と、同条第三項及び平成十一年新法第五十二条の三第一項中「又は第四十三条から第四十八条まで」とあるのは「若しくは第四十三条から第四十八条まで又は旧法第四十六条の三」と、同条第三項中「又は第四十六条の三から第四十八条まで」とあるのは「若しくは第四十六条の三から第四十八条まで又は旧法第四十六条の三」とする。
suppl-4071-55/art-27/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-12
With regard to the application of the provisions of Articles 52-2 and 52-3 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999) (hereinafter referred to as the "1999 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "or Articles 43 through 48" in Article 52-2, paragraph (1) of the 1999 New Act is deemed to be replaced with "or Articles 43 through 48 or Article 46-3 of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 27, paragraph (11) of the Supplementary Provisions of the 1995 Amending Act (hereinafter referred to as 'Article 46-3 of the Former Act')", the phrase "or Articles 43 through 48" in paragraph (2) of that Article with "or Articles 43 through 48 or Article 46-3 of the Former Act", the phrase "or Articles 46-3 through 48" with "or Articles 46-3 through 48 or Article 46-3 of the Former Act", the phrase "or Articles 43 through 48" in paragraph (3) of that Article and Article 52-3, paragraph (1) of the 1999 New Act with "or Articles 43 through 48 or Article 46-3 of the Former Act", and the phrase "or Articles 46-3 through 48" in paragraph (3) of that Article with "or Articles 46-3 through 48 or Article 46-3 of the Former Act".
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**第十三項** 施行日から附則第一条第一号に定める日の前日までの間における前項の規定の適用については、同項中「第四十二条の四第八項第三号」とあるのは、「第四十二条の四第七項第三号」とする。
suppl-4071-55/art-27/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-13
With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (i) of the Supplementary Provisions, the phrase "Article 42-4, paragraph (8), item (iii)" in that paragraph is deemed to be replaced with "Article 42-4, paragraph (7), item (iii)".
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**第十四項** 施行日から附則第一条第二号に定める日の前日までの間における第十二項の規定の適用については、同項中「第四十二条の九まで」とあるのは「第四十二条の八まで」と、「、第四十二条の八第一項及び第二項並びに第四十二条の九第一項」とあるのは「並びに第四十二条の八第一項」とする。
suppl-4071-55/art-27/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-14
With regard to the application of the provisions of paragraph (12) during the period from the Effective Date to the day before the date specified in Article 1, item (ii) of the Supplementary Provisions, the phrase "through Article 42-9" in that paragraph is deemed to be replaced with "through Article 42-8", and the phrase ", Article 42-8, paragraphs (1) and (2) and Article 42-9, paragraph (1)" with "and Article 42-8, paragraph (1)".
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**第十五項** 新法第四十七条第一項（同項第三号に係る部分を除く。）の規定は、法人が施行日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する特定貸家住宅については、なお従前の例による。
suppl-4071-55/art-27/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-15
The provisions of Article 47, paragraph (1) of the New Act (excluding the part relating to item (iii) of that paragraph) apply to good-quality rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern specified rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date.
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**第十六項** 新法第四十七条第一項（同項第三号に係る部分に限る。）の規定は、法人が大都市地域における住宅及び住宅地の供給の促進に関する特別措置法の一部を改正する法律の施行の日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用する。
suppl-4071-55/art-27/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-16
The provisions of Article 47, paragraph (1) of the New Act (limited to the part relating to item (iii) of that paragraph) apply to good-quality rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts comes into effect.
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**第十七項** 新法第四十七条第二項の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第二項に規定する特定再開発建築物等については、なお従前の例による。
suppl-4071-55/art-27/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-17
The provisions of Article 47, paragraph (2) of the New Act apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in Article 47, paragraph (2) of the Former Act that a corporation acquired or newly built before the Effective Date.
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**第十八項** 法人が、中小企業の創造的事業活動の促進に関する臨時措置法の施行の日前に旧法第五十二条第一項第四号又は第五号に掲げる法人に対して支出したこれらの号に定める負担金については、なお従前の例による。
suppl-4071-55/art-27/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-18
The provisions then in force continue to govern the contributions specified in Article 52, paragraph (1), item (iv) or (v) of the Former Act that a corporation disbursed to a corporation listed in either of those items before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect.
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**第十九項** 青色申告書を提出する法人が、中小企業の創造的事業活動の促進に関する臨時措置法の施行の日から平成九年三月三十一日までの間に、同法の施行の日前に旧異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法第四条第一項に規定する知識融合開発事業に関する計画に係る同項の認定を受けた同項に規定する特定組合に対し同法第八条第一項に規定する負担金を支出した場合には、当該支出した金額を新法第五十二条第一項に規定する支出した金額とみなして、同条の規定を適用する。
suppl-4071-55/art-27/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-27/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-27/par-19
If a corporation that files a blue return has, during the period from the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect through March 31, 1997, disbursed a contribution prescribed in Article 8, paragraph (1) of the former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields to a specified association prescribed in Article 4, paragraph (1) of that Act that obtained, before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises came into effect, the certification under that paragraph for a plan concerning a knowledge fusion development project prescribed in that paragraph, the provisions of Article 52 of the New Act apply by deeming the amount so disbursed to be the amount disbursed prescribed in paragraph (1) of that Article.
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### 第二十八条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-4071-55/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-28
**第一項** 旧法第五十五条の五第一項に規定する特定組合が施行日前に同項の承認等（以下この項において「承認等」という。）を受けた同条第一項の事業計画（以下この項において「事業計画」という。）及び施行日から平成七年八月三十一日までの間に承認等を受けた事業計画に従い、当該特定組合の旧法第五十五条の五第一項に規定する組合員等である法人が納付する同条第七項の納付金又は当該特定組合が積み立てる同条第一項に規定する下請中小企業振興等準備金については、同条の規定は、なおその効力を有する。この場合において、同項中「平成八年三月三十一日」とあるのは、「平成七年八月三十一日」とする。
suppl-4071-55/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-28/par-1
With regard to the payments under Article 55-5, paragraph (7) of the Former Act that a corporation that is a member, etc. prescribed in paragraph (1) of that Article of a specified association prescribed in that paragraph makes, or the reserve for promotion of subcontracting small and medium-sized enterprises, etc. prescribed in paragraph (1) of that Article that the specified association sets aside, in accordance with a business plan under paragraph (1) of that Article (hereinafter referred to as a "business plan" in this paragraph) for which that specified association obtained the approval, etc. under that paragraph (hereinafter referred to as "approval, etc." in this paragraph) before the Effective Date and a business plan for which approval, etc. was obtained during the period from the Effective Date through August 31, 1995, the provisions of that Article remain in force. In this case, the phrase "March 31, 1996" in that paragraph is deemed to be replaced with "August 31, 1995".
machine translation, not official
**第二項** 中小企業の創造的事業活動の促進に関する臨時措置法の施行の日以後における前項の規定の適用については、同項中「規定する特定組合」とあるのは「規定する特定組合（旧異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法（以下この項において「旧臨時措置法」という。）第四条第一項に規定する特定組合を含む。）」と、「同項の承認等（」とあるのは「旧法第五十五条の五第一項の承認等（旧臨時措置法第四条第一項の認定を含む。」と、「同条第一項の事業計画（」とあるのは「旧法第五十五条の五第一項の事業計画（旧臨時措置法第四条第一項に規定する知識融合開発事業に関する計画を含む。」と、「平成七年八月三十一日まで」とあるのは「平成七年八月三十一日（当該知識融合開発事業に関する計画にあっては、同日と中小企業の創造的事業活動の促進に関する臨時措置法の施行の日の前日とのいずれか早い日）まで」と、「組合員等」とあるのは「組合員等（旧臨時措置法第四条第一項に規定する特定組合の組合員を含む。）」と、「同条第七項の納付金」とあるのは「旧法第五十五条の五第七項の納付金（旧臨時措置法第四条第一項に規定する特定組合に納付する納付金を含む。）」と、「同条第一項に規定する下請中小企業振興等準備金」とあるのは「旧法第五十五条の五第一項に規定する下請中小企業振興等準備金（中小企業知識融合開発準備金を含む。）」と、「、「平成七年八月三十一日」」とあるのは「「平成七年八月三十一日（第三号の中欄に掲げる知識融合開発事業に関する計画にあつては、同日と中小企業の創造的事業活動の促進に関する臨時措置法の施行の日の前日とのいずれか早い日）」と、同項の表の第三号中「異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法」とあるのは「旧異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法」」とする。
suppl-4071-55/art-28/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-28/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-28/par-2
With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect, the phrase "a specified association prescribed in that paragraph" in that paragraph is deemed to be replaced with "a specified association prescribed in that paragraph (including a specified association prescribed in Article 4, paragraph (1) of the Former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields (hereinafter referred to as the 'Former Temporary Measures Act' in this paragraph))", the phrase "the approval, etc. under that paragraph (" with "the approval, etc. under Article 55-5, paragraph (1) of the Former Act (including the certification under Article 4, paragraph (1) of the Former Temporary Measures Act;", the phrase "a business plan under paragraph (1) of that Article (" with "a business plan under Article 55-5, paragraph (1) of the Former Act (including a plan concerning a knowledge fusion development project prescribed in Article 4, paragraph (1) of the Former Temporary Measures Act;", the phrase "through August 31, 1995" with "through August 31, 1995 (or, for that plan concerning a knowledge fusion development project, whichever is the earlier of that date and the day before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect)", the phrase "member, etc." with "member, etc. (including a member of a specified association prescribed in Article 4, paragraph (1) of the Former Temporary Measures Act)", the phrase "the payments under Article 55-5, paragraph (7) of the Former Act" with "the payments under Article 55-5, paragraph (7) of the Former Act (including payments made to a specified association prescribed in Article 4, paragraph (1) of the Former Temporary Measures Act)", the phrase "the reserve for promotion of subcontracting small and medium-sized enterprises, etc. prescribed in paragraph (1) of that Article" with "the reserve for promotion of subcontracting small and medium-sized enterprises, etc. prescribed in Article 55-5, paragraph (1) of the Former Act (including the reserve for knowledge fusion development of small and medium-sized enterprises)", and the phrase 'with "August 31, 1995"' with 'with "August 31, 1995 (or, for a plan concerning a knowledge fusion development project listed in the middle column of item (iii), whichever is the earlier of that date and the day before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect)", and the phrase "Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields" in item (iii) of the table in that paragraph with "former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields"'.
machine translation, not official
**第三項** 新法第五十七条の三第一項に規定する法人で施行日以後最初に開始する事業年度（以下この項及び次項において「改正事業年度」という。）の直前の事業年度終了の日において旧法第五十七条の三第一項の使用済核燃料再処理準備金を有するものの改正事業年度における新法第五十七条の三の規定の適用については、同条第一項第二号に規定する累積限度額は、同号の規定にかかわらず、次に掲げる金額のうちいずれか多い金額とする。
suppl-4071-55/art-28/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-28/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-28/par-3
With regard to the application of the provisions of Article 57-3 of the New Act in the business year beginning first on or after the Effective Date (hereinafter referred to as the "business year of the amendment" in this paragraph and the following paragraph) of a corporation prescribed in Article 57-3, paragraph (1) of the New Act that holds, at the end of the business year immediately preceding the business year of the amendment, a reserve for reprocessing of spent nuclear fuel under Article 57-3, paragraph (1) of the Former Act, the cumulative limit amount prescribed in paragraph (1), item (ii) of that Article is, notwithstanding the provisions of that item, whichever is the larger of the following amounts:
machine translation, not official
**一** 改正事業年度終了の日における新法第五十七条の三第一項第一号イに掲げる金額の百分の七十三に相当する金額
suppl-4071-55/art-28/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-28/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-28/par-3/item-1
the amount equivalent to 73 percent of the amount listed in Article 57-3, paragraph (1), item (i)(a) of the New Act at the end of the business year of the amendment;
machine translation, not official
**二** 次に掲げる金額のうちいずれか少ない金額
suppl-4071-55/art-28/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-28/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-28/par-3/item-2
whichever is the smaller of the following amounts:
machine translation, not official
**イ** 改正事業年度の直前の事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに旧法第五十七条の三第二項から第四項までの規定により益金の額に算入された金額がある場合には、当該金額を控除した金額とし、改正事業年度において合併をした合併法人については、被合併法人から引き継いだ使用済核燃料再処理準備金の金額を加算した金額とする。）
suppl-4071-55/art-28/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-28/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-28/par-3/item-2/sub-1
the amount of the reserve for reprocessing of spent nuclear fuel at the end of the business year immediately preceding the business year of the amendment (if there is any amount that has been included in gross profit pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the Former Act by that date, the amount after deducting that amount, and, for a merging corporation that has carried out a merger in the business year of the amendment, the amount after adding the amount of the reserve for reprocessing of spent nuclear fuel taken over from the merged corporation);
machine translation, not official
**ロ** 改正事業年度終了の日における新法第五十七条の三第一項第一号イに掲げる金額の百分の七十五に相当する金額
suppl-4071-55/art-28/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-28/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-28/par-3/item-2/sub-2
the amount equivalent to 75 percent of the amount listed in Article 57-3, paragraph (1), item (i)(a) of the New Act at the end of the business year of the amendment.
machine translation, not official
**第四項** 前項の規定の適用を受けた法人（改正事業年度の翌事業年度の第一号に掲げる金額が同項の規定を適用しないで計算した場合における改正事業年度の新法第五十七条の三第一項第二号に規定する累積限度額を超えていた法人に限る。）の改正事業年度の翌事業年度から経過措置適用後の事業年度（当該事業年度の同号に規定する累積限度額が当該事業年度の第一号に掲げる金額を超えることとなる最初の事業年度をいう。）の直前の事業年度までの各事業年度（平成九年四月一日以後に開始する事業年度を除く。）においては、同条第一項第二号に規定する累積限度額は、同号の規定にかかわらず、次に掲げる金額のうちいずれか少ない金額とする。
suppl-4071-55/art-28/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-28/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-28/par-4
For a corporation to which the provisions of the preceding paragraph have been applied (limited to a corporation for which the amount listed in item (i) for the business year following the business year of the amendment exceeded the cumulative limit amount prescribed in Article 57-3, paragraph (1), item (ii) of the New Act for the business year of the amendment as calculated without applying the provisions of that paragraph), in each business year (excluding a business year beginning on or after April 1, 1997) from the business year following the business year of the amendment to the business year immediately preceding the business year after the application of transitional measures (meaning the first business year in which the cumulative limit amount prescribed in that item for that business year exceeds the amount listed in item (i) for that business year), the cumulative limit amount prescribed in paragraph (1), item (ii) of that Article is, notwithstanding the provisions of that item, whichever is the smaller of the following amounts:
machine translation, not official
**一** 当該事業年度の直前の事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに新法第五十七条の三第二項から第四項までの規定により益金の額に算入された金額がある場合には、当該金額を控除した金額とし、当該事業年度において合併をした合併法人については、被合併法人から引き継いだ使用済核燃料再処理準備金の金額を加算した金額とする。）
suppl-4071-55/art-28/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-28/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-28/par-4/item-1
the amount of the reserve for reprocessing of spent nuclear fuel at the end of the business year immediately preceding that business year (if there is any amount that has been included in gross profit pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the New Act by that date, the amount after deducting that amount, and, for a merging corporation that has carried out a merger in that business year, the amount after adding the amount of the reserve for reprocessing of spent nuclear fuel taken over from the merged corporation);
machine translation, not official
**二** 当該事業年度終了の日における新法第五十七条の三第一項第一号イに掲げる金額の百分の七十五に相当する金額
suppl-4071-55/art-28/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-28/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-28/par-4/item-2
the amount equivalent to 75 percent of the amount listed in Article 57-3, paragraph (1), item (i)(a) of the New Act at the end of that business year.
machine translation, not official
**第五項** 新法第五十七条の三第一項に規定する法人が施行日以後に開始する各事業年度（平成九年四月一日以後に開始する事業年度を除く。）終了の日において有する同項に規定する使用済核燃料のうちに、特定使用済核燃料（租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号）附則第十二条第五項に規定する政令で定める事業年度終了の日において有していた当該使用済核燃料をいう。）がある場合における当該各事業年度に係る新法第五十七条の三及び前二項の規定の適用については、同条第一項第二号中「前号イに掲げる金額」とあるのは「前号イに掲げる金額（平成七年改正法附則第二十八条第五項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」と、第三項第一号及び第二号ロ中「掲げる金額」とあるのは「掲げる金額（第五項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」と、前項第二号中「掲げる金額」とあるのは「掲げる金額（次項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」とする。
suppl-4071-55/art-28/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-28/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-28/par-5
If the spent nuclear fuel prescribed in Article 57-3, paragraph (1) of the New Act that a corporation prescribed in that paragraph holds at the end of each business year beginning on or after the Effective Date (excluding a business year beginning on or after April 1, 1997) includes specified spent nuclear fuel (meaning that spent nuclear fuel held at the end of the business year specified by Cabinet Order prescribed in Article 12, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983)), with regard to the application of the provisions of Article 57-3 of the New Act and the preceding two paragraphs for each of those business years, the phrase "the amount listed in (a) of the preceding item" in paragraph (1), item (ii) of that Article is deemed to be replaced with "the amount listed in (a) of the preceding item (excluding the amount specified by Cabinet Order as the amount of the part pertaining to specified spent nuclear fuel prescribed in Article 28, paragraph (5) of the Supplementary Provisions of the 1995 Amending Act)", the phrase "the amount listed" in paragraph (3), item (i) and item (ii)(b) with "the amount listed (excluding the amount specified by Cabinet Order as the amount of the part pertaining to specified spent nuclear fuel prescribed in paragraph (5))", and the phrase "the amount listed" in item (ii) of the preceding paragraph with "the amount listed (excluding the amount specified by Cabinet Order as the amount of the part pertaining to specified spent nuclear fuel prescribed in the following paragraph)".
machine translation, not official
### 第二十九条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
caption: machine translation, not official
suppl-4071-55/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-29
**第一項** 新法第五十八条の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条第一項の規定の適用については、同項中「総収入金額のうちに」とあるのは「総収入金額のうちに租税特別措置法の一部を改正する法律（平成七年法律第五十五号）による改正前の租税特別措置法第五十八条第一項に規定する技術等海外取引又は」と、「当該収入金額の百分の七（次項第二号」とあるのは「当該事業年度開始の日から平成七年三月三十一日までの期間内の同条第二項各号に掲げる取引による収入金額の百分の七（同項第三号に掲げる取引によるものについては、百分の十四）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の次項各号に掲げる取引による収入金額の百分の七（同項第二号」と、「金額の合計額」とあるのは「金額との合計額」と、「百分の三十」とあるのは「百分の三十五」とする。
suppl-4071-55/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-29/par-1
The provisions of Article 58 of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of paragraph (1) of that Article in a business year of a corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "the gross revenue includes revenue from" in that paragraph is deemed to be replaced with "the gross revenue includes revenue from overseas transactions involving technology, etc. prescribed in Article 58, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) or", the phrase "7 percent of that revenue (for revenue from the transactions listed in item (ii) of the following paragraph" is deemed to be replaced with "7 percent of the revenue from the transactions listed in the items of paragraph (2) of that Article within the period from the first day of that business year to March 31, 1995 (for revenue from the transactions listed in item (iii) of that paragraph, 14 percent) and the amount equivalent to 7 percent of the revenue from the transactions listed in the items of the following paragraph within the period from April 1 of that year to the end of the business year (for revenue from the transactions listed in item (ii) of that paragraph", the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to", and the phrase "30 percent" is deemed to be replaced with "35 percent".
machine translation, not official
### 第三十条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
caption: machine translation, not official
suppl-4071-55/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30
**第一項** 新法第六十五条の四第一項第十一号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4071-55/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-1
The provisions of Article 65-4, paragraph (1), item (xi) of the New Act apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date.
machine translation, not official
**第二項** 新法第六十五条の四第一項第十八号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4071-55/art-30/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-2
The provisions of Article 65-4, paragraph (1), item (xviii) of the New Act apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on transfers of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act that a corporation made before the Effective Date.
machine translation, not official
**第三項** 新法第六十五条の四第一項第二十一号の規定は、法人が農業経営基盤強化促進法の一部を改正する法律の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4071-55/art-30/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-3
The provisions of Article 65-4, paragraph (1), item (xxi) of the New Act apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation comes into effect.
machine translation, not official
**第四項** 新法第六十五条の七（同条第一項の表の第一号に係る部分に限る。）及び第六十五条の八（同号に係る部分に限る。）の規定は、法人が施行日以後に同号の上欄に掲げる資産の譲渡をする場合における施行日前に取得（建設及び製作を含む。以下この条において同じ。）をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る新法第六十五条の八第一項の特別勘定について適用し、法人が施行日前に旧法第六十五条の七第一項の表の第一号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧法第六十五条の八第一項の特別勘定については、なお従前の例による。
suppl-4071-55/art-30/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-4
The provisions of Article 65-7 (limited to the part relating to item (i) of the table in paragraph (1) of that Article) and Article 65-8 (limited to the part relating to that item) of the New Act apply, in the case where a corporation transfers assets listed in the left-hand column of that item on or after the Effective Date, to assets listed in the right-hand column of that item that it acquired (including construction and manufacture; the same applies hereinafter in this Article) before the Effective Date or acquires on or after the Effective Date, and to the special account under Article 65-8, paragraph (1) of the New Act pertaining to those assets, and the provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of item (i) of the table in Article 65-7, paragraph (1) of the Former Act before the Effective Date, assets listed in the right-hand column of that item that it acquired before the Effective Date or acquires on or after the Effective Date, and the special account under Article 65-8, paragraph (1) of the Former Act pertaining to those assets.
machine translation, not official
**第五項** 新法第六十五条の七（同条第一項に規定する都心共同住宅供給事業の用に供されるものとして政令で定める資産に係る同項の表の第一号の下欄に掲げる資産（以下この項において「都心共同住宅用資産の買換資産」という。）に係る部分に限る。）及び第六十五条の八（都心共同住宅用資産の買換資産に係る部分に限る。）の規定は、前項の規定にかかわらず、法人が大都市地域における住宅及び住宅地の供給の促進に関する特別措置法の一部を改正する法律の施行の日以後に同号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る同条第一項の特別勘定について適用する。
suppl-4071-55/art-30/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-5
Notwithstanding the provisions of the preceding paragraph, the provisions of Article 65-7 (limited to the part relating to assets listed in the right-hand column of item (i) of the table in paragraph (1) of that Article that pertain to assets specified by Cabinet Order as those to be used for a city-center apartment house supply project prescribed in that paragraph (hereinafter referred to in this paragraph as a "replacement asset for a city-center apartment house")) and Article 65-8 (limited to the part relating to replacement assets for a city-center apartment house) of the New Act apply to those assets and the special account under paragraph (1) of that Article pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of that item on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts comes into effect and acquires assets listed in the right-hand column of that item on or after that date.
machine translation, not official
**第六項** 新法第六十五条の七（同条第一項の表の第四号に係る部分に限る。）及び第六十五条の八（同号に係る部分に限る。）の規定は、法人が施行日以後に同号の上欄に掲げる資産の譲渡をして、施行日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る同条第一項の特別勘定について適用し、法人が施行日前に旧法第六十五条の七第一項の表の第四号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧法第六十五条の八第一項の特別勘定並びに法人が施行日以後に同号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をした同号の下欄に掲げる資産については、なお従前の例による。
suppl-4071-55/art-30/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-6
The provisions of Article 65-7 (limited to the part relating to item (iv) of the table in paragraph (1) of that Article) and Article 65-8 (limited to the part relating to that item) of the New Act apply to those assets and the special account under paragraph (1) of that Article pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of that item on or after the Effective Date and acquires assets listed in the right-hand column of that item on or after the Effective Date, and the provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of item (iv) of the table in Article 65-7, paragraph (1) of the Former Act before the Effective Date, assets listed in the right-hand column of that item that it acquired before the Effective Date or acquires on or after the Effective Date and the special account under Article 65-8, paragraph (1) of the Former Act pertaining to those assets, and, in the case where a corporation transfers assets listed in the left-hand column of that item on or after the Effective Date, assets listed in the right-hand column of that item that it acquired before the Effective Date.
machine translation, not official
**第七項** 新法第六十五条の七（同条第一項の表の第十八号イに係る部分に限る。）、第六十五条の八（同号イに係る部分に限る。）及び第六十五条の九（同号イに係る部分に限る。）の規定は、法人が施行日以後に同号の上欄に掲げる資産の譲渡をして、施行日以後に同号の下欄に掲げる資産の取得をする場合における当該資産及び当該資産に係る新法第六十五条の八第一項の特別勘定について適用する。
suppl-4071-55/art-30/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-7
The provisions of Article 65-7 (limited to the part relating to item (xviii)(a) of the table in paragraph (1) of that Article), Article 65-8 (limited to the part relating to (a) of that item) and Article 65-9 (limited to the part relating to (a) of that item) of the New Act apply to those assets and the special account under Article 65-8, paragraph (1) of the New Act pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of that item on or after the Effective Date and acquires assets listed in the right-hand column of that item on or after the Effective Date.
machine translation, not official
**第八項** 新法第六十五条の七（同条第一項の表の第十八号ロに係る部分に限る。）、第六十五条の八（同号ロに係る部分に限る。）及び第六十五条の九（同号ロに係る部分に限る。）の規定は、法人が特定事業者の事業革新の円滑化に関する臨時措置法の施行の日以後に同号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新法第六十五条の八第一項の特別勘定について適用する。
suppl-4071-55/art-30/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-8
The provisions of Article 65-7 (limited to the part relating to item (xviii)(b) of the table in paragraph (1) of that Article), Article 65-8 (limited to the part relating to (b) of that item) and Article 65-9 (limited to the part relating to (b) of that item) of the New Act apply to those assets and the special account under Article 65-8, paragraph (1) of the New Act pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of that item on or after the date on which the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators comes into effect and acquires assets listed in the right-hand column of that item on or after that date.
machine translation, not official
**第九項** 新法第六十五条の七（同条第一項の表の第二十号に係る部分に限る。）及び第六十五条の八（同号に係る部分に限る。）の規定は、法人が施行日以後に同号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る同条第一項の特別勘定について適用し、法人が施行日前に旧法第六十五条の七第一項の表の第十九号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧法第六十五条の八第一項の特別勘定については、なお従前の例による。
suppl-4071-55/art-30/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-9
The provisions of Article 65-7 (limited to the part relating to item (xx) of the table in paragraph (1) of that Article) and Article 65-8 (limited to the part relating to that item) of the New Act apply, in the case where a corporation transfers assets listed in the left-hand column of that item on or after the Effective Date, to assets listed in the right-hand column of that item that it acquired before the Effective Date or acquires on or after the Effective Date, and to the special account under paragraph (1) of that Article pertaining to those assets, and the provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of item (xix) of the table in Article 65-7, paragraph (1) of the Former Act before the Effective Date, assets listed in the right-hand column of that item that it acquired before the Effective Date or acquires on or after the Effective Date, and the special account under Article 65-8, paragraph (1) of the Former Act pertaining to those assets.
machine translation, not official
### 第三十一条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
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suppl-4071-55/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-31
**第一項** 旧法第六十六条の十第一項第四号又は第五号に掲げる法人が中小企業の創造的事業活動の促進に関する臨時措置法の施行の日前に取得し、又は製作したこれらの号に定める固定資産で同項に規定する試験研究用資産に該当するものについては、なお従前の例による。
suppl-4071-55/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-31/par-1
The provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (iv) or (v) of the Former Act that a corporation listed in either of those items acquired or manufactured before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect and that fall under assets for experimental research prescribed in that paragraph.
machine translation, not official
**第二項** 青色申告書を提出する法人（清算中のものを除く。）で中小企業の創造的事業活動の促進に関する臨時措置法の施行の日前に旧異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法第四条第一項の認定を受けた同項に規定する特定組合が、同日から平成九年三月三十一日までの間に、同項に規定する知識融合開発事業に関する計画において定められている同条第三項に規定する試験研究の用に直接供する固定資産を取得し、又は製作した場合（その取得又は製作をするための費用を賦課し、当該賦課に基づいて納付された金額の全部又は一部に相当する金額をもってその納付された事業年度において取得又は製作をした場合に限る。）には、当該固定資産を新法第六十六条の十第一項に規定する試験研究用資産とみなして、同条の規定を適用する。
suppl-4071-55/art-31/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-31/par-2
If a specified association prescribed in Article 4, paragraph (1) of the former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields, being a corporation that files a blue return (excluding one in liquidation), that obtained the certification under that paragraph before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect has, during the period from that date through March 31, 1997, acquired or manufactured fixed assets to be directly used for the experimental research prescribed in paragraph (3) of that Article that is set forth in the plan concerning a knowledge fusion development project prescribed in paragraph (1) of that Article (limited to the case where it has levied the costs for that acquisition or manufacture and has acquired or manufactured those assets, in the business year in which the amounts were paid based on that levy, with an amount equivalent to all or part of the amounts so paid), the provisions of Article 66-10 of the New Act apply by deeming those fixed assets to be assets for experimental research prescribed in paragraph (1) of that Article.
machine translation, not official
### 第三十二条（欠損金の繰越期間の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Carryforward Period of Losses
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suppl-4071-55/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-32
**第一項** 旧法第六十六条の十二第一項に規定する承認事業適応計画で施行日前に産業構造転換円滑化臨時措置法（昭和六十二年法律第二十四号）第五条第一項の承認（同法第六条第一項の承認を含む。）がされたものに係る旧法第六十六条の十二第一項に規定する設備廃棄による欠損金額については、同項及び同条第三項の規定は、なおその効力を有する。この場合において、同条第一項中「平成七年三月三十一日」とあるのは「平成七年十二月三十一日」と、同条第三項中「大蔵省令」とあるのは「財務省令」とする。
suppl-4071-55/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-32/par-1
With regard to the amount of loss due to equipment disposal prescribed in Article 66-12, paragraph (1) of the Former Act pertaining to an approved business adaptation plan prescribed in that paragraph for which the approval under Article 5, paragraph (1) of the Act on Temporary Measures for Facilitating Industrial Structural Transformation (Act No. 24 of 1987) (including the approval under Article 6, paragraph (1) of that Act) was given before the Effective Date, the provisions of that paragraph and paragraph (3) of that Article remain in force. In this case, the phrase "March 31, 1995" in paragraph (1) of that Article is deemed to be replaced with "December 31, 1995", and the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's former Japanese name) in paragraph (3) of that Article with "財務省令" (Order of the Ministry of Finance, under its present Japanese name).
machine translation, not official
### 第三十三条（特定の公社債等を交換した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Certain Public and Corporate Bonds, etc. Are Exchanged
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suppl-4071-55/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-33
**第一項** 新法第六十七条の五第一項（同項の表の第二号に係る部分に限る。）の規定は、法人が施行日以後にする同項に規定する交換に係る法人税について適用する。
suppl-4071-55/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-33/par-1
The provisions of Article 67-5, paragraph (1) of the New Act (limited to the part relating to item (ii) of the table in that paragraph) apply to corporation tax on exchanges prescribed in that paragraph that a corporation makes on or after the Effective Date.
machine translation, not official
### 第三十四条（受取配当等の益金不算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Exclusion from Gross Profit of Dividends Received, etc.
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suppl-4071-55/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-34
**第一項** 新法第六十七条の六の規定は、法人が施行日以後に支払を受ける同条に規定する特定株式投資信託の収益の分配について適用する。
suppl-4071-55/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-34/par-1
The provisions of Article 67-6 of the New Act apply to distributions of proceeds of specified stock investment trusts prescribed in that Article that a corporation receives on or after the Effective Date.
machine translation, not official
### 第三十五条（利子・配当等に係る所得税額の控除等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Credit, etc. for Income Tax on Interest, Dividends, etc.
caption: machine translation, not official
suppl-4071-55/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-35
**第一項** 新法第六十八条の二の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4071-55/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-35/par-1
The provisions of Article 68-2 of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第三十六条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4071-55/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36
**第一項** 新法第七十条の四の規定は、平成七年一月一日以後に行われる同条第一項に規定する農地等の贈与（贈与者の死亡により効力を生ずる贈与を除く。次項において同じ。）に係る贈与税について適用する。
suppl-4071-55/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-1
The provisions of Article 70-4 of the New Act apply to gift tax on a gift of farmland, etc. prescribed in paragraph (1) of that Article (excluding a gift that takes effect upon the death of the donor; the same applies in the following paragraph) made on or after January 1, 1995.
machine translation, not official
**第二項** 平成七年一月一日前に行われた旧法第七十条の四第一項に規定する農地等（以下この条において「農地等」という。）の贈与に係る贈与税については、同条の規定は、なおその効力を有する。この場合において、同条中「大蔵省令」とあるのは、「財務省令」とする。
suppl-4071-55/art-36/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-2
With regard to gift tax on a gift of farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act (hereinafter referred to as "farmland, etc." in this Article) made before January 1, 1995, the provisions of that Article remain in force. In this case, the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance).
machine translation, not official
**第三項** 前項の規定によりなおその効力を有するものとされる旧法第七十条の四第一項本文の規定の適用を受ける同項に規定する受贈者（以下この条において「受贈者」という。）が施行日から平成十四年三月三十一日までの間で、かつ、同項に規定する贈与者の死亡の日前に農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条の規定による改正前の農地法（昭和二十七年法律第二百二十九号）第二条第三項に規定する農業生産法人で政令で定めるものに対し旧法第七十条の四第一項の規定の適用を受ける農地等につき政令で定めるところにより使用貸借による権利の設定をした場合において、当該設定をしたことについての届出書が、財務省令で定めるところにより、当該設定の日から二月を経過する日までに当該受贈者の納税地の所轄税務署長に提出されたときは、当該受贈者に係る同項ただし書及び同条第三項の規定の適用については、当該設定は、なかったものとみなす。
suppl-4071-55/art-36/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-3
In the case where a donee prescribed in Article 70-4, paragraph (1) of the Former Act (hereinafter referred to as a "donee" in this Article) to whom the provisions of the main clause of that paragraph, which remain in force pursuant to the provisions of the preceding paragraph, apply has, during the period from the Effective Date to March 31, 2002 and before the day of the death of the donor prescribed in that paragraph, created, pursuant to the provisions of Cabinet Order, a right based on a loan for use with regard to farmland, etc. to which the provisions of Article 70-4, paragraph (1) of the Former Act apply, in favor of an agricultural production corporation prescribed in Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952) prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) that is specified by Cabinet Order, if a written notification of that creation has been submitted, pursuant to the provisions of Order of the Ministry of Finance, to the district director with jurisdiction over the place for tax payment of that donee by the day on which two months have elapsed from the day of that creation, that creation is deemed not to have been made with regard to the application of the provisions of the proviso to that paragraph and paragraph (3) of that Article to that donee.
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**第四項** 前項の規定の適用を受ける使用貸借による権利の設定を受けている農地法第二条第三項に規定する農地所有適格法人で政令で定めるもの（以下この条において「特定農地所有適格法人」という。）が合併により消滅し、又は分割をした場合において、当該受贈者が、財務省令で定めるところにより、その合併に係る法人税法第二条第十二号に規定する合併法人又はその分割に係る同条第十二号の三に規定する分割承継法人が当該使用貸借による権利の全部を引き継ぎ、かつ、特定農地所有適格法人に該当することについての届出書を当該合併又は当該分割の日から二月を経過する日までに当該受贈者の納税地の所轄税務署長に提出したときは、当該合併法人又は当該分割承継法人を同項の規定の適用を受ける使用貸借による権利の設定を受けている特定農地所有適格法人とみなす。
suppl-4071-55/art-36/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-4
In the case where a qualified farmland-owning corporation prescribed in Article 2, paragraph (3) of the Cropland Act that is specified by Cabinet Order (hereinafter referred to as a "specified qualified farmland-owning corporation" in this Article) and that has been granted a right based on a loan for use to which the provisions of the preceding paragraph apply is extinguished by merger or has carried out a company split, if the donee has, pursuant to the provisions of Order of the Ministry of Finance, submitted a written notification to the effect that the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act pertaining to that merger or the successor corporation in a company split prescribed in item (xii)-3 of that Article pertaining to that split has taken over all of that right based on a loan for use and falls under a specified qualified farmland-owning corporation, to the district director with jurisdiction over the place for tax payment of that donee by the day on which two months have elapsed from the day of that merger or that split, that merging corporation or that successor corporation in a company split is deemed to be a specified qualified farmland-owning corporation that has been granted a right based on a loan for use to which the provisions of that paragraph apply.
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**第五項** 第三項の規定の適用を受ける使用貸借による権利の設定をした受贈者が当該設定をした後当該設定に係る農地等（農地法第四十三条第一項の規定により農作物の栽培を耕作に該当するものとみなして適用する同法第二条第一項に規定する農地を含む。以下この条において同じ。）を引き続き特定農地所有適格法人に使用させている場合における当該受贈者に係る旧法第七十条の四第一項及び第三項の規定の適用については、次に定めるところによる。
suppl-4071-55/art-36/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-5
With regard to the application of the provisions of Article 70-4, paragraphs (1) and (3) of the Former Act to a donee who has created a right based on a loan for use to which the provisions of paragraph (3) apply, in the case where, after that creation, the donee continues to have a specified qualified farmland-owning corporation use the farmland, etc. pertaining to that creation (including farmland prescribed in Article 2, paragraph (1) of the Cropland Act as applied by deeming the cultivation of crops to fall under cultivation pursuant to the provisions of Article 43, paragraph (1) of that Act; the same applies hereinafter in this Article), the following provisions apply:
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**一** 当該農地等につき使用貸借による権利の設定を受けている特定農地所有適格法人（以下この号及び次号において「被設定者」という。）がその有する当該権利の旧法第七十条の四第一項第一号に規定する譲渡等（当該農地等につき民法（明治二十九年法律第八十九号）第二百六十九条の二第一項の地上権の設定があった場合において当該被設定者が当該農地等を耕作（農地法第四十三条第一項の規定により耕作に該当するものとみなされる農作物の栽培を含む。）又は養畜の用に供しているときにおける当該設定を除く。）若しくは当該農地等の転用をした場合又は当該農地等に係る農業経営の廃止をした場合には、当該譲渡等若しくは転用又は廃止をした日において当該受贈者が当該譲渡等若しくは転用又は廃止をしたものとみなす。
suppl-4071-55/art-36/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-5/item-1
in the case where the specified qualified farmland-owning corporation that has been granted a right based on a loan for use with regard to that farmland, etc. (hereinafter referred to as the "grantee" in this item and the following item) has made a transfer, etc. prescribed in Article 70-4, paragraph (1), item (i) of the Former Act of that right it holds (excluding, in the case where a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code (Act No. 89 of 1896) has been created with regard to that farmland, etc., that creation when the grantee uses that farmland, etc. for cultivation (including the cultivation of crops deemed to fall under cultivation pursuant to the provisions of Article 43, paragraph (1) of the Cropland Act) or the raising of livestock) or has converted that farmland, etc., or in the case where it has discontinued the agricultural management relating to that farmland, etc., the donee is deemed to have made that transfer, etc. or conversion, or that discontinuance, on the day on which the grantee made that transfer, etc. or conversion, or that discontinuance;
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**二** 被設定者が特定農地所有適格法人に該当しないこととなった場合（政令で定める場合を除く。）には、第三項の規定にかかわらず、当該該当しないこととなった日において使用貸借による権利の設定をしたものとみなす。
suppl-4071-55/art-36/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-5/item-2
in the case where the grantee has ceased to fall under a specified qualified farmland-owning corporation (excluding the case specified by Cabinet Order), notwithstanding the provisions of paragraph (3), a right based on a loan for use is deemed to have been created on the day on which the grantee ceased to so fall.
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**第六項** 第三項の規定の適用を受ける使用貸借による権利の設定をした受贈者が、当該設定に係る農地等の全部又は一部について、租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正後の租税特別措置法第七十条の四第十五項に規定する一時的道路用地等（第九項までにおいて「一時的道路用地等」という。）の用に供するために当該使用貸借による権利を消滅させ、かつ、当該用に供するために地上権、賃借権又は使用貸借による権利の設定（民法第二百六十九条の二第一項の地上権の設定を除く。第八項までにおいて「地上権等の設定」という。）に基づき貸付けを行った場合において、当該貸付けに係る期限（以下この項において「貸付期限」という。）の到来後遅滞なく当該一時的道路用地等の用に供していた農地等について特定農地所有適格法人に対し使用貸借による権利の設定を行う見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときにおける第三項の規定の適用については、前項の規定にかかわらず、次に定めるところによる。
suppl-4071-55/art-36/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-6
In the case where a donee who has created a right based on a loan for use to which the provisions of paragraph (3) apply has, with regard to all or part of the farmland, etc. pertaining to that creation, extinguished that right based on a loan for use in order to use the farmland, etc. as land temporarily used for roads, etc. prescribed in Article 70-4, paragraph (15) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) (referred to as "land temporarily used for roads, etc." through paragraph (9)), and has lent it, for that use, based on the creation of a superficies right, a right of lease or a right based on a loan for use (excluding the creation of a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code; referred to as the "creation of a superficies right, etc." through paragraph (8)), when the donee has obtained the approval of the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation of creating, without delay after the arrival of the term relating to that lending (hereinafter referred to as the "lease term" in this paragraph), a right based on a loan for use in favor of a specified qualified farmland-owning corporation with regard to the farmland, etc. that had been used as that land temporarily used for roads, etc., then, with regard to the application of the provisions of paragraph (3), notwithstanding the provisions of the preceding paragraph, the following provisions apply:
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**一** 当該承認に係る使用貸借による権利の消滅及び地上権等の設定は、なかったものとみなす。
suppl-4071-55/art-36/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-6/item-1
the extinguishment of the right based on a loan for use and the creation of a superficies right, etc. pertaining to that approval are deemed not to have taken place;
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**二** 当該受贈者が、当該貸付期限から二月を経過する日までに当該一時的道路用地等の用に供されていた農地等の全部又は一部について、当該特定農地所有適格法人に対し使用貸借による権利の設定を行っていない場合には、同日において地上権等の設定があったものとみなす。
suppl-4071-55/art-36/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-6/item-2
in the case where the donee has not created a right based on a loan for use in favor of that specified qualified farmland-owning corporation with regard to all or part of the farmland, etc. that had been used as that land temporarily used for roads, etc. by the day on which two months have elapsed from that lease term, a creation of a superficies right, etc. is deemed to have taken place on that day.
machine translation, not official
**第七項** 前項の規定の適用を受ける受贈者は、同項の承認を受けた日の翌日から起算して毎一年を経過するごとの日までに、政令で定めるところにより、当該一時的道路用地等の用に供されている当該農地等に係る地上権等の設定に関する事項その他財務省令で定める事項を記載した届出書（次項において「継続貸付届出書」という。）を納税地の所轄税務署長に提出しなければならない。
suppl-4071-55/art-36/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-7
The donee to whom the provisions of the preceding paragraph apply must, by each day on which a period of one year elapses, counting from the day following the day on which the donee obtained the approval referred to in that paragraph, submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating matters concerning the creation of a superficies right, etc. relating to that farmland, etc. used as that land temporarily used for roads, etc. and other matters specified by Order of the Ministry of Finance (referred to as a "written notification of continued lending" in the following paragraph).
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**第八項** 前項に規定する継続貸付届出書がその提出期限までに納税地の所轄税務署長に提出されなかった場合には、当該提出期限の翌日から二月を経過する日に当該継続貸付届出書に係る一時的道路用地等の用に供されている農地等に係る地上権等の設定があったものとして、旧法第七十条の四第一項ただし書及び第三項の規定を適用する。ただし、当該継続貸付届出書が当該提出期限までに提出されなかった場合においても、納税地の所轄税務署長が当該提出期限内にその提出がなかったことについてやむを得ない事情があると認める場合において、政令で定めるところにより、当該継続貸付届出書が納税地の所轄税務署長に提出されたときは、この限りでない。
suppl-4071-55/art-36/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-8
In the case where the written notification of continued lending prescribed in the preceding paragraph has not been submitted to the district director with jurisdiction over the place for tax payment by its submission deadline, the provisions of the proviso to Article 70-4, paragraph (1) and paragraph (3) of the Former Act apply on the assumption that a creation of a superficies right, etc. relating to the farmland, etc. used as land temporarily used for roads, etc. relating to that written notification of continued lending took place on the day on which two months have elapsed from the day following that submission deadline; provided, however, that this does not apply if, even in the case where that written notification of continued lending has not been submitted by that submission deadline, the district director with jurisdiction over the place for tax payment finds that there were unavoidable circumstances for the failure to submit it within that submission deadline and that written notification of continued lending has been submitted to the district director with jurisdiction over the place for tax payment pursuant to the provisions of Cabinet Order.
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**第九項** 前二項に定めるもののほか、第六項の規定の適用を受ける一時的道路用地等の用に供されている農地等が旧法第七十条の四第二項第四号に規定する都市営農農地等である場合における旧法第七十条の四第四項の規定の適用に関する事項その他第六項の規定の適用に関し必要な事項は、政令で定める。
suppl-4071-55/art-36/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-9
Beyond what is provided for in the preceding two paragraphs, matters concerning the application of the provisions of Article 70-4, paragraph (4) of the Former Act in the case where the farmland, etc. used as land temporarily used for roads, etc. to which the provisions of paragraph (6) apply is farmland, etc. for urban farming prescribed in Article 70-4, paragraph (2), item (iv) of the Former Act, and other necessary matters concerning the application of the provisions of paragraph (6), are specified by Cabinet Order.
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**第十項** 第三項に規定する届出書を提出した受贈者については、旧法第七十条の四第十項中「提出期限」とあるのは「提出期限（租税特別措置法の一部を改正する法律（平成七年法律第五十五号。以下この項において「平成七年改正法」という。）附則第三十六条第十項の規定によりこの項の規定の適用を受けることとなつた受贈者については、同条第三項の届出書を提出した日）」と、「引き続いて同項」とあるのは「引き続いて第一項」と、「同項の規定の適用を受ける農地等のうちに都市営農農地等を有する受贈者については、その適用を受けたい旨及び当該農地等に係る農業経営に関する事項を記載した届出書」とあるのは「平成七年改正法附則第三十六条第三項の規定の適用を受ける農地等に係る同条第五項第一号に規定する被設定者の農業経営に関する事項及び当該被設定者が同条第四項に規定する特定農地所有適格法人に該当する事実の明細の記載があるものに限る。」として同項の規定を適用し、同条第十三項の規定は、適用しない。
suppl-4071-55/art-36/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-10
With regard to a donee who has submitted the written notification prescribed in paragraph (3), the provisions of Article 70-4, paragraph (10) of the Former Act apply by deeming the phrase "submission deadline" in that paragraph to be replaced with "submission deadline (or, for a donee who has come to receive the application of the provisions of this paragraph pursuant to the provisions of Article 36, paragraph (10) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995; hereinafter referred to as the "1995 Amendment Act" in this paragraph), the day on which the donee submitted the written notification referred to in paragraph (3) of that Article)", the phrase "continuously under that paragraph" to be replaced with "continuously under paragraph (1)", and the phrase "for a donee who has farmland, etc. for urban farming among the farmland, etc. to which the provisions of that paragraph apply, a written notification stating that the donee seeks that application and matters concerning the agricultural management relating to that farmland, etc." to be replaced with "limited to one containing a statement of matters concerning the agricultural management of the grantee prescribed in Article 36, paragraph (5), item (i) of the Supplementary Provisions of the 1995 Amendment Act relating to the farmland, etc. to which the provisions of paragraph (3) of that Article apply, and the details of the facts showing that the grantee falls under a specified qualified farmland-owning corporation prescribed in paragraph (4) of that Article.", and the provisions of paragraph (13) of that Article do not apply.
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**第十一項** 旧法第七十条の四第一項の規定の適用を受ける受贈者で第三項の規定の適用を受けたものが当該農地等につき使用貸借による権利の設定をした後当該農地等を引き続き特定農地所有適格法人に使用させている場合における当該受贈者に係る同条第一項及び第三項の規定の適用に関し必要な事項は、政令で定める。
suppl-4071-55/art-36/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-11
Necessary matters concerning the application of the provisions of paragraphs (1) and (3) of Article 70-4 of the Former Act to a donee to whom the provisions of paragraph (1) of that Article apply and to whom the provisions of paragraph (3) have applied, in the case where, after creating a right based on a loan for use with regard to the farmland, etc., that donee continues to have a specified qualified farmland-owning corporation use that farmland, etc., are specified by Cabinet Order.
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**第十二項** 第三項から前項までの規定は、租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文又は租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項の規定の適用を受けている者について準用する。この場合において必要な技術的読替えは、政令で定める。
suppl-4071-55/art-36/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-12
The provisions of paragraph (3) through the preceding paragraph apply mutatis mutandis to a person to whom the provisions of the main clause of Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remain in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, or the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) apply. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
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**第十三項** 旧法第七十条の十第三項に規定する期間内に提出された同条第二項に規定する特例物納に係る同条第三項の申請書に係る相続税については、同条の規定は、なおその効力を有する。
suppl-4071-55/art-36/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-13
With regard to inheritance tax pertaining to the written application referred to in Article 70-10, paragraph (3) of the Former Act for special payment in kind prescribed in paragraph (2) of that Article that has been submitted within the period prescribed in paragraph (3) of that Article, the provisions of that Article remain in force.
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### 第三十七条（地価税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Land Value Tax
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suppl-4071-55/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-37
**第一項** 新法第七十一条の十の規定は、平成七年以後の各年の課税時期において個人又は法人が有する同条第一項に規定する土地等に係る地価税について適用する。
suppl-4071-55/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-37/par-1
The provisions of Article 71-10 of the New Act apply to land value tax on land, etc. prescribed in paragraph (1) of that Article held by an individual or a corporation as of the taxable time in each year from 1995 onward.
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**第二項** 新法第七十一条の十三の規定は、平成七年以後の各年の課税時期において個人又は法人が有する同条第一項各号に掲げる土地等に係る地価税について適用する。
suppl-4071-55/art-37/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-37/par-2
The provisions of Article 71-13 of the New Act apply to land value tax on land, etc. listed in the items of paragraph (1) of that Article held by an individual or a corporation as of the taxable time in each year from 1995 onward.
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### 第三十八条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4071-55/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-38
**第一項** 施行日前に日本勤労者住宅協会が新築した旧法第七十四条の二に規定する住宅用の家屋の所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-4071-55/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-38/par-1
With regard to registration and license tax on the registration of preservation of ownership of a house for residential use prescribed in Article 74-2 of the Former Act that the Japan Workers' Housing Association newly built before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第七十七条の規定は、平成八年一月一日以後に行われる同条に規定する贈与により取得する同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しくは賃借権の移転又は設定の登記に係る登録免許税について適用し、同日前に行われた旧法第七十七条に規定する贈与により取得した同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しくは賃借権の移転又は設定の登記に係る登録免許税については、なお従前の例による。
suppl-4071-55/art-38/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-38/par-2
The provisions of Article 77 of the New Act apply to registration and license tax on the registration of transfer or creation of ownership of farmland, pasture land or quasi-farmland prescribed in that Article, or of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired through a gift prescribed in that Article made on or after January 1, 1996, and with regard to registration and license tax on the registration of transfer or creation of ownership of farmland, pasture land or quasi-farmland prescribed in Article 77 of the Former Act, or of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired through a gift prescribed in that Article made before that date, the provisions then in force continue to govern.
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**第三項** 新法第七十七条の四第二項の規定は、施行日以後に行われる同項に規定する交換分合により取得する同項に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に行われた旧法第七十七条の四第二項に規定する交換分合により取得した同項に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4071-55/art-38/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-38/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-38/par-3
The provisions of Article 77-4, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph carried out on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-4, paragraph (2) of the Former Act acquired through exchange and consolidation prescribed in that paragraph carried out before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新法第八十三条第二項の規定は、施行日以後に同項に規定する貸付けを受けて行う同項に規定する特定の公共的建設事業の用に供する土地の所有権の保存の登記に係る登録免許税について適用し、施行日前に旧法第八十三条第二項に規定する貸付けを受けて行う同項に規定する特定の公共的建設事業の用に供する土地の所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-4071-55/art-38/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-38/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-38/par-4
The provisions of Article 83, paragraph (2) of the New Act apply to registration and license tax on the registration of preservation of ownership of land to be used for a specified public construction project prescribed in that paragraph carried out with a loan prescribed in that paragraph received on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of land to be used for a specified public construction project prescribed in Article 83, paragraph (2) of the Former Act carried out with a loan prescribed in that paragraph received before the Effective Date, the provisions then in force continue to govern.
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### 第三十九条（株式分割等に係る株券の印紙税の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption from Stamp Tax on Share Certificates Pertaining to Share Splits, etc.
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suppl-4071-55/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-39
**第一項** 新法第九十一条の二第一項第一号の規定は、施行日以後に作成する印紙税法（昭和四十二年法律第二十三号）別表第一第四号に掲げる株券について適用する。
suppl-4071-55/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-39/par-1
The provisions of Article 91-2, paragraph (1), item (i) of the New Act apply to share certificates listed in item 4 of Appended Table 1 of the Stamp Tax Act (Act No. 23 of 1967) that are prepared on or after the Effective Date.
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### 第四十条（有価証券取引税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Securities Transaction Tax
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suppl-4071-55/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-40
**第一項** 新法第九十四条の二の規定は、施行日以後に行う同条に規定する交換の場合における同条に規定する受益証券及び株式の譲渡に係る有価証券取引税について適用する。
suppl-4071-55/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-40/par-1
The provisions of Article 94-2 of the New Act apply to securities transaction tax on the transfer of beneficiary certificates and shares prescribed in that Article in the case of an exchange prescribed in that Article carried out on or after the Effective Date.
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## 附 則 平成七年三月三一日法律第五八号
suppl-4071-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-58 · https://japanlaw.org/l/332AC0000000026/suppl-4071-58
**第一項** この法律は、公布の日から施行する。
suppl-4071-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-58/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 平成七年四月二一日法律第七五号
suppl-4071-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-75 · https://japanlaw.org/l/332AC0000000026/suppl-4071-75
### 第一条（施行期日） — Effective Date
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suppl-4071-75/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-75/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-75/art-1
**第一項** この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。
suppl-4071-75/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-75/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-75/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 9 months from the date of promulgation.
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## 附 則 平成七年五月一九日法律第九四号
suppl-4071-94 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-94 · https://japanlaw.org/l/332AC0000000026/suppl-4071-94
### 第一条（施行期日） — Effective Date
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suppl-4071-94/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-94/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-94/art-1
**第一項** この法律は、平成七年七月一日から施行する。
suppl-4071-94/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-94/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-94/art-1/par-1
This Act comes into effect as of July 1, 1995.
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## 附 則 平成七年五月二二日法律第九八号
suppl-4071-98 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-98 · https://japanlaw.org/l/332AC0000000026/suppl-4071-98
### 第一条（施行期日） — Effective Date
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suppl-4071-98/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-98/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-98/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4071-98/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-98/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-98/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 平成七年五月二二日法律第九九号
suppl-4071-99 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99
### 第一条（施行期日） — Effective Date
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suppl-4071-99/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4071-99/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-1/par-1
This Act comes into effect on the date of promulgation.
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### 第二条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4071-99/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第十条の四の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、個人が施行日前に取得若しくは製作又は賃借をした改正前の租税特別措置法（以下「旧法」という。）第十条の四第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4071-99/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-2/par-1
The provisions of Article 10-4 of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or leases on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and with regard to business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that an individual acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.
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### 第三条（製品輸入額が増加した場合の製造用機械の割増償却又は所得税額の特別控除及び個人の輸入製品国内市場開拓準備金に関する経過措置） — Transitional Measures Concerning Extra Depreciation of Manufacturing Machinery or Special Income Tax Credit Where the Amount of Product Imports Has Increased, and Reserve for Developing Domestic Markets for Imported Products of Individuals
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suppl-4071-99/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-3
**第一項** 新法第十条の六及び第二十条の規定は、平成七年分以後の所得税について適用し、平成六年分以前の所得税については、なお従前の例による。
suppl-4071-99/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-3/par-1
The provisions of Articles 10-6 and 20 of the New Act apply to income tax for 1995 and subsequent years, and with regard to income tax for 1994 and prior years, the provisions then in force continue to govern.
machine translation, not official
### 第四条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
caption: machine translation, not official
suppl-4071-99/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-4
**第一項** 新法第四十二条の七の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）が施行日以後に取得若しくは製作又は賃借をする新法第四十二条の七第一項に規定する事業基盤強化設備について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧法第四十二条の七第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4071-99/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-4/par-1
The provisions of Article 42-7 of the New Act apply to business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the New Act that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) acquires, manufactures or leases on or after the Effective Date, and with regard to business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act that a corporation acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第五条（製品輸入額が増加した場合の製造用機械の割増償却又は法人税額の特別控除及び法人の輸入製品国内市場開拓準備金に関する経過措置） — Transitional Measures Concerning Extra Depreciation of Manufacturing Machinery or Special Corporation Tax Credit Where the Amount of Product Imports Has Increased, and Reserve for Developing Domestic Markets for Imported Products of Corporations
caption: machine translation, not official
suppl-4071-99/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-5
**第一項** 新法第四十二条の九及び第五十四条の規定は、法人の平成七年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4071-99/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-5/par-1
The provisions of Articles 42-9 and 54 of the New Act apply to corporation tax for business years of a corporation beginning on or after April 1, 1995, and with regard to corporation tax for business years of a corporation that began before that date, the provisions then in force continue to govern.
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### 第六条（欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses
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suppl-4071-99/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-6
**第一項** 法人の平成七年四月一日前に終了した事業年度において生じた旧法第六十六条の十四に規定する欠損金額については、なお従前の例による。
suppl-4071-99/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-6/par-1
With regard to the amount of loss prescribed in Article 66-14 of the Former Act incurred in a business year of a corporation that ended before April 1, 1995, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第六十六条の十四に規定する承認事業展開計画に従って事業展開を行う特定中小企業者に該当する法人の平成七年四月一日から施行日以後一月を経過する日までの間に終了する事業年度において生じた法人税法第二条第二十号に規定する欠損金額に係る同法第八十一条第一項の規定による法人税の還付の請求については、同項の規定にかかわらず、施行日から三月を経過する日までに当該還付の請求をすることができる。
suppl-4071-99/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-6/par-2
With regard to a claim for a refund of corporation tax under the provisions of Article 81, paragraph (1) of the Corporation Tax Act pertaining to the amount of loss prescribed in Article 2, item (xx) of that Act incurred in a business year ending during the period from April 1, 1995 to the day on which one month has elapsed after the Effective Date, of a corporation that falls under a specified small and medium sized enterprise carrying out business development in accordance with an approved business development plan prescribed in Article 66-14 of the New Act, notwithstanding the provisions of that paragraph, the corporation may make that claim for a refund by the day on which three months have elapsed from the Effective Date.
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**第三項** 前項の場合において、同項に規定する法人が、同項の欠損金額につき、既に他の法令の規定による法人税の還付の請求をしているときは、当該還付の請求がなかったものとみなす。
suppl-4071-99/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-6/par-3
In the case referred to in the preceding paragraph, if the corporation prescribed in that paragraph has already made a claim for a refund of corporation tax under the provisions of other laws and regulations with regard to the amount of loss referred to in that paragraph, that claim for a refund is deemed not to have been made.
machine translation, not official
**第四項** 前項の規定に該当する法人で第二項の規定の適用を受けるものが、前項に規定する還付の請求に基づく還付金の還付を受けている場合には、当該還付金は、第二項に規定する還付の請求に基づく還付金の内払とみなす。
suppl-4071-99/art-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-6/par-4
In the case where a corporation that falls under the provisions of the preceding paragraph and to which the provisions of paragraph (2) apply has received a refund based on the claim for a refund prescribed in the preceding paragraph, that refund is deemed to be a partial payment of the refund based on the claim for a refund prescribed in paragraph (2).
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## 附 則 平成七年六月七日法律第一〇六号
suppl-4071-106 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-106 · https://japanlaw.org/l/332AC0000000026/suppl-4071-106
### 第一条（施行期日） — Effective Date
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suppl-4071-106/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-106/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-106/art-1
**第一項** この法律は、保険業法（平成七年法律第百五号）の施行の日から施行する。
suppl-4071-106/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-106/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-106/art-1/par-1
This Act comes into effect on the date on which the Insurance Business Act (Act No. 105 of 1995) comes into effect.
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### 第七条（政令への委任） — Delegation to Cabinet Order
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suppl-4071-106/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-106/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4071-106/art-7
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4071-106/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-106/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-106/art-7/par-1
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成七年一一月一日法律第一二八号
suppl-4071-128 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-128 · https://japanlaw.org/l/332AC0000000026/suppl-4071-128
### 第一条（施行期日） — Effective Date
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suppl-4071-128/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-128/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-128/art-1
**第一項** この法律は、公布の日から起算して一月を超えない範囲内において政令で定める日から施行する。
suppl-4071-128/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-128/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-128/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one month from the date of promulgation.
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## 附 則 平成七年一一月一七日法律第一三一号
suppl-4071-131 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-131 · https://japanlaw.org/l/332AC0000000026/suppl-4071-131
### 第一条（施行期日） — Effective Date
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suppl-4071-131/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-131/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-131/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4071-131/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-131/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-131/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 平成七年一二月二〇日法律第一三七号
suppl-4071-137 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-137 · https://japanlaw.org/l/332AC0000000026/suppl-4071-137
### 第一条（施行期日） — Effective Date
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suppl-4071-137/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-137/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-137/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4071-137/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-137/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-137/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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## 附 則 平成八年三月三一日法律第一七号
suppl-4081-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17
### 第一条（施行期日） — Effective Date
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suppl-4081-17/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1
**第一項** この法律は、平成八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4081-17/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1
This Act comes into effect as of April 1, 1996; provided, however, that the provisions set forth in the following items come into effect as of the dates specified in the respective items:
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**一** 目次の改正規定（「第八十七条の三」を「第八十七条の四」に改める部分に限る。）、第八十五条第一項の改正規定及び第六章第二節中第八十七条の三を第八十七条の四とし、第八十七条の二の次に一条を加える改正規定並びに附則第二十三条の規定 平成八年十月一日
suppl-4081-17/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-1
the provisions amending the Table of Contents (limited to the part replacing "Article 87-3" with "Article 87-4"), the provisions amending Article 85, paragraph (1), and the provisions renumbering Article 87-3 in Chapter VI, Section 2 as Article 87-4 and adding one Article after Article 87-2, and the provisions of Article 23 of the Supplementary Provisions: October 1, 1996;
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**二** 第四条の二及び第四条の三の改正規定並びに附則第三条の規定 勤労者財産形成促進法の一部を改正する法律（平成八年法律第五十四号）中勤労者財産形成促進法第十四条の次に二条を加える改正規定の施行の日
suppl-4081-17/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-2
the provisions amending Articles 4-2 and 4-3, and the provisions of Article 3 of the Supplementary Provisions: the date on which the provisions of the Act Partially Amending the Workers' Property Accumulation Promotion Act (Act No. 54 of 1996) that add two Articles after Article 14 of the Workers' Property Accumulation Promotion Act come into effect;
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**三** 第十三条の三第一項の改正規定（「第二号に掲げる場合には、百分の三十」を「当該資産が第二号に定める資産である場合には百分の三十とし、第三号又は第四号に定める資産である場合には百分の十五とする。」に改める部分（同項第三号に係る部分に限る。）に限る。）、同項第三号の改正規定、第四十六条の三第一項の改正規定（「百分の二十」の下に「（当該資産が第二号又は第三号に定める資産である場合には、百分の十五）」を加える部分（同項第二号に係る部分に限る。）に限る。）及び同項第二号の改正規定並びに附則第七条第五項及び第十二条第十項の規定 林業改善資金助成法及び林業等振興資金融通暫定措置法の一部を改正する法律（平成八年法律第四十六号）の施行の日
suppl-4081-17/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-3
the provisions amending Article 13-3, paragraph (1) (limited to the part replacing "in the case listed in item (ii), 30 percent" with "30 percent if those assets are the assets specified in item (ii), and 15 percent if they are the assets specified in item (iii) or (iv)." (limited to the part relating to item (iii) of that paragraph)), the provisions amending item (iii) of that paragraph, the provisions amending Article 46-3, paragraph (1) (limited to the part adding "(or 15 percent if those assets are the assets specified in item (ii) or (iii))" after "20 percent" (limited to the part relating to item (ii) of that paragraph)), and the provisions amending item (ii) of that paragraph, and the provisions of Article 7, paragraph (5) and Article 12, paragraph (10) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Assistance with Forestry Improvement Funds and the Act on Temporary Measures for Financing Forestry and Related Industry Promotion Funds (Act No. 46 of 1996) comes into effect;
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**四** 第十三条の三第一項の改正規定（「第二号に掲げる場合には、百分の三十」を「当該資産が第二号に定める資産である場合には百分の三十とし、第三号又は第四号に定める資産である場合には百分の十五とする。」に改める部分（同項第四号に係る部分に限る。）に限る。）、同項に一号を加える改正規定、第四十六条の三第一項の改正規定（「百分の二十」の下に「（当該資産が第二号又は第三号に定める資産である場合には、百分の十五）」を加える部分（同項第三号に係る部分に限る。）に限る。）及び同項に一号を加える改正規定 林業労働力の確保の促進に関する法律（平成八年法律第四十五号）の施行の日
suppl-4081-17/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-4
the provisions amending Article 13-3, paragraph (1) (limited to the part replacing "in the case listed in item (ii), 30 percent" with "30 percent if those assets are the assets specified in item (ii), and 15 percent if they are the assets specified in item (iii) or (iv)." (limited to the part relating to item (iv) of that paragraph)), the provisions adding one item to that paragraph, the provisions amending Article 46-3, paragraph (1) (limited to the part adding "(or 15 percent if those assets are the assets specified in item (ii) or (iii))" after "20 percent" (limited to the part relating to item (iii) of that paragraph)), and the provisions adding one item to that paragraph: the date on which the Act concerning the Security of Forestry Work Force (Act No. 45 of 1996) comes into effect;
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**五** 第十四条第三項第五号の改正規定、第四十七条第三項第五号の改正規定及び第六十二条の二第三項第二号ホの改正規定並びに附則第七条第九項、第十二条第十四項及び第十四条の規定 大都市地域における優良宅地開発の促進に関する緊急措置法の一部を改正する法律（平成八年法律第十六号）の施行の日
suppl-4081-17/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-5
the provisions amending Article 14, paragraph (3), item (v), the provisions amending Article 47, paragraph (3), item (v), and the provisions amending Article 62-2, paragraph (3), item (ii), (e), and the provisions of Article 7, paragraph (9), Article 12, paragraph (14) and Article 14 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Emergency Measures for the Promotion of Superior Residential Land Development in Metropolitan Areas (Act No. 16 of 1996) comes into effect;
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**六** 第十四条第三項に一号を加える改正規定、第三十四条の二第二項第一号の改正規定（「第七号」を「第八号」に改める部分に限る。）、同項第二十一号を同項第二十二号とし、同項第二十号を同項第二十一号とする改正規定、同項第十九号を同項第二十号とし、同項第七号から第十八号までを一号ずつ繰り下げ、同項第六号の次に一号を加える改正規定、第三十四条の三第二項の改正規定、第三十七条第一項の表以外の部分の改正規定（「第十七号」を「第十八号」に改める部分及び「第二十一号」を「第二十二号」に、「第十八号」を「第十九号」に、「第十九号」を「第二十号」に改める部分に限る。）、同項の表中第二十一号を第二十二号とし、第二十号を第二十一号とし、第十九号を第二十号とする改正規定、同表の第十八号を同表の第十九号とする改正規定、同表中第十七号を第十八号とし、第十六号の次に一号を加える改正規定、同条第三項の改正規定（「第十七号」を「第十八号」に改める部分に限る。）、同条第四項の改正規定（「第十七号」を「第十八号」に改める部分に限る。）、第三十七条の三第二項第一号の改正規定、第三十七条の四の改正規定（「第十七号」を「第十八号」に改める部分に限る。）、第三十七条の五第二項の表の改正規定（「第十七号」を「第十八号」に改める部分に限る。）、第四十七条第三項に一号を加える改正規定、第六十五条の四第一項第一号の改正規定（「第七号」を「第八号」に改める部分に限る。）、同項第二十一号を同項第二十二号とし、同項第二十号を同項第二十一号とする改正規定、同項第十九号を同項第二十号とし、同項第七号から第十八号までを一号ずつ繰り下げ、同項第六号の次に一号を加える改正規定、第六十五条の五第一項の改正規定、第六十五条の七第一項の表以外の部分の改正規定（「第十八号」を「第十九号」に改める部分及び「第二十二号」を「第二十三号」に、「第十九号」を「第二十号」に、「第二十号」を「第二十一号」に改める部分に限る。）、同項の表中第二十二号を第二十三号とし、第二十一号を第二十二号とする改正規定、同表の第二十号を同表の第二十一号とする改正規定、同表の第十九号を同表の第二十号とする改正規定、同表中第十八号を第十九号とし、第十七号の次に一号を加える改正規定、同条第十項第二号の改正規定、第六十五条の八第一項の改正規定（「第十八号」を「第十九号」に改める部分及び「第十九号」を「第二十号」に、「第二十号」を「第二十一号」に改める部分に限る。）、第六十五条の九の改正規定（「第十八号」を「第十九号」に改める部分に限る。）及び第八十三条の二の次に二条を加える改正規定（第八十三条の四に係る部分に限る。）並びに附則第七条第十項、第九条第四項及び第七項、第十二条第十五項並びに第十六条第二項及び第五項の規定 幹線道路の沿道の整備に関する法律等の一部を改正する法律（平成八年法律第四十八号）の施行の日
suppl-4081-17/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-6
the provisions adding one item to Article 14, paragraph (3), the provisions amending Article 34-2, paragraph (2), item (i) (limited to the part replacing "item (vii)" with "item (viii)"), the provisions renumbering item (xxi) of that paragraph as item (xxii) of that paragraph and item (xx) of that paragraph as item (xxi) of that paragraph, the provisions renumbering item (xix) of that paragraph as item (xx) of that paragraph, moving down items (vii) through (xviii) of that paragraph by one item each, and adding one item after item (vi) of that paragraph, the provisions amending Article 34-3, paragraph (2), the provisions amending the part of Article 37, paragraph (1) other than the table (limited to the part replacing "item (xvii)" with "item (xviii)" and the part replacing "item (xxi)" with "item (xxii)", "item (xviii)" with "item (xix)", and "item (xix)" with "item (xx)"), the provisions renumbering item (xxi) in the table of that paragraph as item (xxii), item (xx) as item (xxi), and item (xix) as item (xx), the provisions renumbering item (xviii) of that table as item (xix) of that table, the provisions renumbering item (xvii) in that table as item (xviii) and adding one item after item (xvi), the provisions amending paragraph (3) of that Article (limited to the part replacing "item (xvii)" with "item (xviii)"), the provisions amending paragraph (4) of that Article (limited to the part replacing "item (xvii)" with "item (xviii)"), the provisions amending Article 37-3, paragraph (2), item (i), the provisions amending Article 37-4 (limited to the part replacing "item (xvii)" with "item (xviii)"), the provisions amending the table in Article 37-5, paragraph (2) (limited to the part replacing "item (xvii)" with "item (xviii)"), the provisions adding one item to Article 47, paragraph (3), the provisions amending Article 65-4, paragraph (1), item (i) (limited to the part replacing "item (vii)" with "item (viii)"), the provisions renumbering item (xxi) of that paragraph as item (xxii) of that paragraph and item (xx) of that paragraph as item (xxi) of that paragraph, the provisions renumbering item (xix) of that paragraph as item (xx) of that paragraph, moving down items (vii) through (xviii) of that paragraph by one item each, and adding one item after item (vi) of that paragraph, the provisions amending Article 65-5, paragraph (1), the provisions amending the part of Article 65-7, paragraph (1) other than the table (limited to the part replacing "item (xviii)" with "item (xix)" and the part replacing "item (xxii)" with "item (xxiii)", "item (xix)" with "item (xx)", and "item (xx)" with "item (xxi)"), the provisions renumbering item (xxii) in the table of that paragraph as item (xxiii) and item (xxi) as item (xxii), the provisions renumbering item (xx) of that table as item (xxi) of that table, the provisions renumbering item (xix) of that table as item (xx) of that table, the provisions renumbering item (xviii) in that table as item (xix) and adding one item after item (xvii), the provisions amending paragraph (10), item (ii) of that Article, the provisions amending Article 65-8, paragraph (1) (limited to the part replacing "item (xviii)" with "item (xix)" and the part replacing "item (xix)" with "item (xx)" and "item (xx)" with "item (xxi)"), the provisions amending Article 65-9 (limited to the part replacing "item (xviii)" with "item (xix)"), and the provisions adding two Articles after Article 83-2 (limited to the part relating to Article 83-4), and the provisions of Article 7, paragraph (10), Article 9, paragraphs (4) and (7), Article 12, paragraph (15), and Article 16, paragraphs (2) and (5) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Improvement of Areas Along Trunk Roads, etc. (Act No. 48 of 1996) comes into effect;
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**七** 第二十九条の三から第二十九条の五までの改正規定（第二十九条の三第二項に係る部分に限る。） 勤労者財産形成促進法の一部を改正する法律（平成八年法律第五十四号）の施行の日
suppl-4081-17/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-7
the provisions amending Articles 29-3 through 29-5 (limited to the part relating to Article 29-3, paragraph (2)): the date on which the Act Partially Amending the Workers' Property Accumulation Promotion Act (Act No. 54 of 1996) comes into effect;
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**八** 第三十一条の二第一項の改正規定（「当該譲渡に係る課税長期譲渡所得金額の百分の十五」を「次の各号に掲げる場合の区分に応じ当該各号に定める金額」に改める部分に限る。）、同項に各号を加える改正規定、第三十四条第五項を同条第六項とし、同条第四項を同条第五項とする改正規定、同条第三項の改正規定（「添附」を「添付」に改める部分を除く。）、同項を同条第四項とし、同条第二項の次に一項を加える改正規定、第三十四条の二第三項及び第四項の改正規定、第六十五条の三第五項を同条第六項とし、同条第四項を同条第五項とし、同条第三項を同条第四項とする改正規定、同条第二項の改正規定（「添附」を「添付」に改める部分を除く。）、同項を同条第三項とし、同条第一項の次に一項を加える改正規定、第六十五条の四第二項及び第三項の改正規定並びに第六十五条の五第三項の改正規定並びに附則第九条第二項、第三項及び第五項並びに第十六条第一項及び第三項の規定 平成九年一月一日
suppl-4081-17/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-8
the provisions amending Article 31-2, paragraph (1) (limited to the part replacing "15 percent of the taxable long-term capital gains pertaining to that transfer" with "the amount specified in the following items according to the categories of cases listed in those items"), the provisions adding items to that paragraph, the provisions renumbering Article 34, paragraph (5) as paragraph (6) of that Article and paragraph (4) of that Article as paragraph (5) of that Article, the provisions amending paragraph (3) of that Article (excluding the part replacing "添附" (attach, written in older characters) with "添付" (attach)), the provisions renumbering that paragraph as paragraph (4) of that Article and adding one paragraph after paragraph (2) of that Article, the provisions amending Article 34-2, paragraphs (3) and (4), the provisions renumbering Article 65-3, paragraph (5) as paragraph (6) of that Article, paragraph (4) of that Article as paragraph (5) of that Article, and paragraph (3) of that Article as paragraph (4) of that Article, the provisions amending paragraph (2) of that Article (excluding the part replacing "添附" (attach, written in older characters) with "添付" (attach)), the provisions renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, the provisions amending Article 65-4, paragraphs (2) and (3), and the provisions amending Article 65-5, paragraph (3), and the provisions of Article 9, paragraphs (2), (3) and (5) and Article 16, paragraphs (1) and (3) of the Supplementary Provisions: January 1, 1997;
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**九** 第五十七条の七の改正規定、第八十二条の見出しの改正規定、同条の改正規定（「（昭和五十九年法律第五十三号）」を削る部分に限る。）、同条第二号の改正規定及び同条に一項を加える改正規定並びに附則第十三条第十一項の規定 関西国際空港株式会社法の一部を改正する法律（平成八年法律第三十六号）の施行の日
suppl-4081-17/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-9
the provisions amending Article 57-7, the provisions amending the heading of Article 82, the provisions amending that Article (limited to the part deleting "(Act No. 53 of 1984)"), the provisions amending item (ii) of that Article, and the provisions adding one paragraph to that Article, and the provisions of Article 13, paragraph (11) of the Supplementary Provisions: the date on which the Act Partially Amending the Kansai International Airport Company, Ltd. Act (Act No. 36 of 1996) comes into effect;
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**十** 第七十九条に二項を加える改正規定 海上運送法の一部を改正する法律（平成八年法律第九十九号）の施行の日
suppl-4081-17/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-10
the provisions adding two paragraphs to Article 79: the date on which the Act Partially Amending the Marine Transportation Act (Act No. 99 of 1996) comes into effect;
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**十一** 第九十条の九第一項第一号イの改正規定及び附則第二十四条の規定 平成八年五月一日
suppl-4081-17/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-11
the provisions amending Article 90-9, paragraph (1), item (i), (a), and the provisions of Article 24 of the Supplementary Provisions: May 1, 1996.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of Transitional Measures Concerning Special Provisions on Income Tax
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suppl-4081-17/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成八年分以後の所得税について適用し、平成七年分以前の所得税については、なお従前の例による。
suppl-4081-17/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-2/par-1
The provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1996 and subsequent years, except as otherwise provided, and with regard to income tax for 1995 and prior years, the provisions then in force continue to govern.
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### 第三条（勤労者財産形成住宅貯蓄及び勤労者財産形成年金貯蓄の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Interest Income, etc. on Workers' Property Accumulation Housing Savings and Workers' Property Accumulation Pension Savings
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suppl-4081-17/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-3
**第一項** 勤労者財産形成促進法（昭和四十六年法律第九十二号）第二条第一号に規定する勤労者が、改正前の租税特別措置法（以下「旧法」という。）第四条の二第一項に規定する財産形成非課税住宅貯蓄申込書又は同条第四項に規定する財産形成非課税住宅貯蓄申告書（同条第五項の申告書を含む。）を、同条第一項に規定する勤務先を経由して提出している場合において、附則第一条第二号に定める日以後に当該勤労者に係る新法第四条の二第一項に規定する特定賃金支払者が同項に規定する事務代行団体に同項に規定する勤労者財産形成住宅貯蓄契約に係る事務を委託したときは、当該勤労者が当該財産形成非課税住宅貯蓄申込書又は当該財産形成非課税住宅貯蓄申告書をその提出の時において同項に規定する勤務先等を経由して提出したものとみなして、同条の規定を適用する。
suppl-4081-17/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-3/par-1
In the case where a worker prescribed in Article 2, item (i) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) has submitted an application to exempt asset-building housing savings from taxation prescribed in Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") or a statement of tax-exempt asset-building housing savings prescribed in paragraph (4) of that Article (including the return referred to in paragraph (5) of that Article) via the place of employment prescribed in paragraph (1) of that Article, if, on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, the specified wage payer prescribed in Article 4-2, paragraph (1) of the New Act pertaining to that worker has entrusted the administrative affairs pertaining to the workers' property accumulation housing savings contract prescribed in that paragraph to an administrative agent organization prescribed in that paragraph, the provisions of that Article apply by deeming that worker to have submitted that application to exempt asset-building housing savings from taxation or that statement of tax-exempt asset-building housing savings, at the time of its submission, via the place of employment, etc. prescribed in that paragraph.
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**第二項** 前項に規定する勤労者が、旧法第四条の三第一項に規定する財産形成非課税年金貯蓄申込書又は同条第四項に規定する財産形成非課税年金貯蓄申告書（同条第五項の申告書を含む。）を、同条第一項に規定する勤務先を経由して提出している場合において、附則第一条第二号に定める日以後に当該勤労者に係る新法第四条の三第一項に規定する特定賃金支払者が同項に規定する事務代行団体に同項に規定する勤労者財産形成年金貯蓄契約に係る事務を委託したときは、当該勤労者が当該財産形成非課税年金貯蓄申込書又は当該財産形成非課税年金貯蓄申告書をその提出の時において同項に規定する勤務先等を経由して提出したものとみなして、同条の規定を適用する。
suppl-4081-17/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-3/par-2
In the case where a worker prescribed in the preceding paragraph has submitted an application to exempt asset-building pension savings from taxation prescribed in Article 4-3, paragraph (1) of the Former Act or a statement of tax-exempt asset-building pension savings prescribed in paragraph (4) of that Article (including the return referred to in paragraph (5) of that Article) via the place of employment prescribed in paragraph (1) of that Article, if, on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, the specified wage payer prescribed in Article 4-3, paragraph (1) of the New Act pertaining to that worker has entrusted the administrative affairs pertaining to the workers' property accumulation pension savings contract prescribed in that paragraph to an administrative agent organization prescribed in that paragraph, the provisions of that Article apply by deeming that worker to have submitted that application to exempt asset-building pension savings from taxation or that statement of tax-exempt asset-building pension savings, at the time of its submission, via the place of employment, etc. prescribed in that paragraph.
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### 第四条（最低資本金を満たすまでの利益等の資本組入れに係るみなし配当の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Deemed Dividends Pertaining to Incorporation of Profits, etc. into Capital Until Minimum Stated Capital Is Met
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suppl-4081-17/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-4
**第一項** 旧法第九条の三第一項に規定する株式会社がこの法律の施行の日（以下「施行日」という。）前に同項に規定する利益又は準備金の全部又は一部を資本に組み入れた場合における当該資本に組み入れた金額については、なお従前の例による。
suppl-4081-17/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-4/par-1
With regard to the amount incorporated into capital in the case where a stock company prescribed in Article 9-3, paragraph (1) of the Former Act has, before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), incorporated all or part of the profits or reserves prescribed in that paragraph into its capital, the provisions then in force continue to govern.
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### 第五条（有限会社の最低資本金を満たすまでの資本増加に係る出資の払込みに充てる利益の配当の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Dividends of Profits Appropriated to Payment for Contributions for a Capital Increase of a Limited Company Until Minimum Stated Capital Is Met
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suppl-4081-17/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-5
**第一項** 旧法第九条の四第一項に規定する有限会社の社員が、施行日前に、当該有限会社から支払を受けるべき同項に規定する利益の配当の全部又は一部を当該有限会社の同項に規定する資本の増加に係る出資の払込みに充てた場合における当該出資の払込みに充てた利益の配当の金額については、なお従前の例による。
suppl-4081-17/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-5/par-1
With regard to the amount of dividends of profits appropriated to payment for contributions in the case where a member of a limited company prescribed in Article 9-4, paragraph (1) of the Former Act has, before the Effective Date, appropriated all or part of the dividends of profits prescribed in that paragraph to be received from that limited company to the payment for contributions pertaining to the increase of capital of that limited company prescribed in that paragraph, the provisions then in force continue to govern.
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### 第六条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4081-17/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-6
**第一項** 新法第十条の二の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用し、個人が施行日前に取得又は製作若しくは建設をした旧法第十条の二第一項に規定するエネルギー需給構造改革推進設備については、なお従前の例による。
suppl-4081-17/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-6/par-1
The provisions of Article 10-2 of the New Act apply to equipment for promoting reform of the energy supply and demand structure prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and with regard to equipment for promoting reform of the energy supply and demand structure prescribed in Article 10-2, paragraph (1) of the Former Act that an individual acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern.
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### 第七条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4081-17/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-7
**第一項** 新法第十一条第一項の表の各号の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする当該各号の中欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の各号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4081-17/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-7/par-1
The provisions of the items of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of those items that an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to depreciable assets listed in the middle column of the items of the table in Article 11, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第十一条の二第一項の表の第一号及び第二号の規定は、個人が施行日以後に取得等をするこれらの規定の中欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条の二第一項の表の各号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4081-17/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-7/par-2
The provisions of items (i) and (ii) of the table in Article 11-2, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of those provisions that an individual makes an acquisition, etc. of on or after the Effective Date, and with regard to depreciable assets listed in the middle column of the items of the table in Article 11-2, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第十一条の二第一項の表の第三号の規定は、個人が施行日以後に取得等をする同号の中欄に掲げる減価償却資産について適用する。
suppl-4081-17/art-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-7/par-3
The provisions of item (iii) of the table in Article 11-2, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of that item that an individual makes an acquisition, etc. of on or after the Effective Date.
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**第四項** 新法第十二条第一項の表の第一号、第二号及び第七号の規定は、個人が施行日以後に取得等をするこれらの規定の第三欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十二条第一項の表の第一号、第二号及び第七号の規定の第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-4081-17/art-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-7/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-7/par-4
The provisions of items (i), (ii) and (vii) of the table in Article 12, paragraph (1) of the New Act apply to depreciable assets listed in the third column of those provisions that an individual makes an acquisition, etc. of on or after the Effective Date, and with regard to depreciable assets listed in the third column of the provisions of items (i), (ii) and (vii) of the table in Article 12, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新法第十三条の三第一項（同項第三号に係る部分に限る。）の規定は、林業改善資金助成法及び林業等振興資金融通暫定措置法の一部を改正する法律の施行の日以後に同号に規定する林業経営改善計画につき同号に規定する認定を受ける同号の個人の有する同号に定める減価償却資産について適用し、同日前に旧法第十三条の三第一項第三号に規定する合理化計画につき同号に規定する認定を受けた同号の個人の有する同号に定める減価償却資産については、なお従前の例による。
suppl-4081-17/art-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-7/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-7/par-5
The provisions of Article 13-3, paragraph (1) of the New Act (limited to the part relating to item (iii) of that paragraph) apply to depreciable assets specified in that item held by an individual referred to in that item who receives the certification prescribed in that item for a forestry management improvement plan prescribed in that item on or after the date on which the Act Partially Amending the Act on Assistance with Forestry Improvement Funds and the Act on Temporary Measures for Financing Forestry and Related Industry Promotion Funds comes into effect, and with regard to depreciable assets specified in Article 13-3, paragraph (1), item (iii) of the Former Act held by an individual referred to in that item who received the certification prescribed in that item for a rationalization plan prescribed in that item before that date, the provisions then in force continue to govern.
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**第六項** 新法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する優良賃貸住宅については、なお従前の例による。
suppl-4081-17/art-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-7/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-7/par-6
The provisions of Article 14, paragraph (1) of the New Act apply to good-quality rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to good-quality rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第七項** 新法第十四条第二項の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、個人が施行日前に取得又は新築をした旧法第十四条第二項に規定する特定再開発建築物等については、なお従前の例による。
suppl-4081-17/art-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-7/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-7/par-7
The provisions of Article 14, paragraph (2) of the New Act apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to specified redevelopment buildings, etc. prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第八項** 新法第十四条第三項第一号の規定は、個人が施行日以後に取得又は新築をする同号に掲げる建築物について適用し、個人が施行日前に取得又は新築をした旧法第十四条第三項第一号に掲げる建築物については、なお従前の例による。
suppl-4081-17/art-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-7/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-7/par-8
The provisions of Article 14, paragraph (3), item (i) of the New Act apply to buildings listed in that item that an individual acquires or newly builds on or after the Effective Date, and with regard to buildings listed in Article 14, paragraph (3), item (i) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第九項** 新法第十四条第三項第五号の規定は、個人が大都市地域における優良宅地開発の促進に関する緊急措置法の一部を改正する法律の施行の日以後に取得又は新築をする同号に掲げる建築物について適用し、個人が同日前に取得又は新築をした旧法第十四条第三項第五号に掲げる建築物については、なお従前の例による。
suppl-4081-17/art-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-7/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-7/par-9
The provisions of Article 14, paragraph (3), item (v) of the New Act apply to buildings listed in that item that an individual acquires or newly builds on or after the date on which the Act Partially Amending the Act on Emergency Measures for the Promotion of Superior Residential Land Development in Metropolitan Areas comes into effect, and with regard to buildings listed in Article 14, paragraph (3), item (v) of the Former Act that an individual acquired or newly built before that date, the provisions then in force continue to govern.
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**第十項** 新法第十四条第三項第七号の規定は、個人が幹線道路の沿道の整備に関する法律等の一部を改正する法律の施行の日以後に取得又は新築をする同号に掲げる建築物について適用する。
suppl-4081-17/art-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-7/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-7/par-10
The provisions of Article 14, paragraph (3), item (vii) of the New Act apply to buildings listed in that item that an individual acquires or newly builds on or after the date on which the Act Partially Amending the Act on Improvement of Areas Along Trunk Roads, etc. comes into effect.
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**第十一項** 新法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、個人が施行日前に取得又は建設をした旧法第十五条第一項に規定する倉庫用建物等については、なお従前の例による。
suppl-4081-17/art-7/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-7/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-7/par-11
The provisions of Article 15, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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### 第八条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-4081-17/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-8
**第一項** 旧法第二十条の五第一項に規定する個人が平成八年以前の各年において積み立てた、又は積み立てる同項の再生資源利用促進準備金については、同条の規定は、なおその効力を有する。この場合において、同項中「平成九年三月三十一日」とあるのは「平成八年三月三十一日」と、同条第八項中「第二十条第十二項から第十四項まで」とあるのは「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）第一条の規定による改正後の租税特別措置法第二十条の二第六項から第八項まで」と、「同条第十二項中「又は」とあるのは「若しくは」とあるのは「同条第六項中「できる者又は」とあるのは「できる者若しくは」とする。
suppl-4081-17/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-8/par-1
With regard to the reserve for promoting the use of recycled resources referred to in Article 20-5, paragraph (1) of the Former Act that an individual prescribed in that paragraph has set aside, or sets aside, in each year up to 1996, the provisions of that Article remain in force. In this case, the phrase "March 31, 1997" in that paragraph is deemed to be replaced with "March 31, 1996", the phrase "Article 20, paragraphs (12) through (14)" in paragraph (8) of that Article is deemed to be replaced with "Article 20-2, paragraphs (6) through (8) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997)", and the phrase "the phrase "又は" (or) in paragraph (12) of that Article is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives)" is deemed to be replaced with "the phrase "できる者又は" (person who may ..., or) in paragraph (6) of that Article is deemed to be replaced with "できる者若しくは" (person who may ..., or, joining a smaller group of alternatives)".
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### 第九条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4081-17/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9
**第一項** 新法第三十一条の規定は、個人が平成八年一月一日以後に行う同条第一項に規定する土地等又は建物等の譲渡について適用し、個人が同日前に行った旧法第三十一条第一項に規定する土地等又は建物等の譲渡については、なお従前の例による。
suppl-4081-17/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-1
The provisions of Article 31 of the New Act apply to a transfer of land, etc. or buildings, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1996, and with regard to a transfer of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act that an individual made before that date, the provisions then in force continue to govern.
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**第二項** 新法第三十一条の二の規定は、個人が平成九年一月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について適用し、個人が同日前に行った旧法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡については、なお従前の例による。
suppl-4081-17/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-2
The provisions of Article 31-2 of the New Act apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer falling under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual makes on or after January 1, 1997, and with regard to a transfer falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act or a transfer falling under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual made before that date, the provisions then in force continue to govern.
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**第三項** 新法第三十四条第三項の規定は、個人が平成九年一月一日以後に行う同条第一項に規定する土地等の譲渡について適用する。
suppl-4081-17/art-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-3
The provisions of Article 34, paragraph (3) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1997.
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**第四項** 新法第三十四条の二第二項第七号の規定は、個人が幹線道路の沿道の整備に関する法律等の一部を改正する法律の施行の日以後に行う同条第一項に規定する土地等の譲渡について適用する。
suppl-4081-17/art-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-4
The provisions of Article 34-2, paragraph (2), item (vii) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the date on which the Act Partially Amending the Act on Improvement of Areas Along Trunk Roads, etc. comes into effect.
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**第五項** 新法第三十四条の二第三項の規定は、個人が平成九年一月一日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4081-17/art-9/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-5
The provisions of Article 34-2, paragraph (3) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1997, and with regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act that an individual made before that date, the provisions then in force continue to govern.
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**第六項** 施行日から附則第一条第六号に定める日の前日までの間における新法第三十七条第一項、第三項及び第四項（新法第三十七条の五第二項において準用する場合を含む。）並びに第三十七条の四の規定の適用については、これらの規定中「同表の第二十号」とあるのは、「同表の第十九号」とする。
suppl-4081-17/art-9/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-6
With regard to the application of the provisions of Article 37, paragraphs (1), (3) and (4) of the New Act (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act) and Article 37-4 of the New Act during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "item (xx) of that table" in those provisions is deemed to be replaced with "item (xix) of that table".
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**第七項** 新法第三十七条（同条第一項の表の第十七号に係る部分に限る。）の規定は、個人が幹線道路の沿道の整備に関する法律等の一部を改正する法律の施行の日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用する。
suppl-4081-17/art-9/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-7
The provisions of Article 37 of the New Act (limited to the part relating to item (xvii) of the table in paragraph (1) of that Article) apply to a transfer of the assets listed in the left-hand column of that item in the case where an individual makes that transfer on or after the date on which the Act Partially Amending the Act on Improvement of Areas Along Trunk Roads, etc. comes into effect and that individual acquires the assets listed in the right-hand column of that item on or after that date.
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**第八項** 新法第三十七条（同条第一項の表の第十九号に係る部分に限る。）の規定は、個人が施行日以後に行う同号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧法第三十七条第一項の表の第十八号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4081-17/art-9/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-8
The provisions of Article 37 of the New Act (limited to the part relating to item (xix) of the table in paragraph (1) of that Article) apply to a transfer of the assets listed in the left-hand column of that item that an individual makes on or after the Effective Date, and with regard to a transfer of the assets listed in the left-hand column of item (xviii) of the table in Article 37, paragraph (1) of the Former Act that an individual made before the Effective Date, the provisions then in force continue to govern.
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**第九項** 施行日から附則第一条第六号に定める日の前日までの間における前項の規定の適用については、同項中「第十九号」とあるのは、「第十八号」とする。
suppl-4081-17/art-9/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-9
With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "item (xix)" in that paragraph is deemed to be replaced with "item (xviii)".
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### 第十条（法人税の特例に関する経過措置の原則） — Principle of Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-4081-17/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-10
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4081-17/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-10/par-1
The provisions of Chapter III of the New Act apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) beginning on or after the Effective Date, except as otherwise provided, and with regard to corporation tax for business years of a corporation that began before the Effective Date, the provisions then in force continue to govern.
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### 第十一条（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4081-17/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-11
**第一項** 新法第四十二条の五の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等については、なお従前の例による。
suppl-4081-17/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-11/par-1
The provisions of Article 42-5 of the New Act apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and with regard to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 42-5, paragraph (1) of the Former Act that a corporation acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern.
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### 第十二条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4081-17/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12
**第一項** 新法第四十三条第一項の表の第一号から第四号までの規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をするこれらの規定の中欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号から第四号までの規定の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4081-17/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-1
The provisions of items (i) through (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of those provisions that a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to depreciable assets listed in the middle column of the provisions of items (i) through (iv) of the table in Article 43, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第四十三条の二第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定の施設について適用し、法人が施行日前に取得又は建設をした旧法第四十三条の二第一項に規定する特定の施設については、なお従前の例による。
suppl-4081-17/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-2
The provisions of Article 43-2, paragraph (1) of the New Act apply to specified facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to specified facilities prescribed in Article 43-2, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第四十四条第一項の表の第一号及び第二号の規定は、法人が施行日以後に取得等をするこれらの規定の中欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十四条第一項の表の各号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4081-17/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-3
The provisions of items (i) and (ii) of the table in Article 44, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of those provisions that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to depreciable assets listed in the middle column of the items of the table in Article 44, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新法第四十四条第一項の表の第三号の規定は、法人が施行日以後に取得等をする同号の中欄に掲げる減価償却資産について適用する。
suppl-4081-17/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-4
The provisions of item (iii) of the table in Article 44, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of that item that a corporation makes an acquisition, etc. of on or after the Effective Date.
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**第五項** 新法第四十四条の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する高度技術工業用設備について適用し、法人が施行日前に取得等をした旧法第四十四条の二第一項に規定する高度技術工業用設備については、なお従前の例による。
suppl-4081-17/art-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-5
The provisions of Article 44-2, paragraph (1) of the New Act apply to high-technology industrial equipment prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to high-technology industrial equipment prescribed in Article 44-2, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第六項** 新法第四十四条の三第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定事業用資産について適用し、法人が施行日前に取得等をした旧法第四十四条の三第一項に規定する特定事業用資産については、なお従前の例による。
suppl-4081-17/art-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-6
The provisions of Article 44-3, paragraph (1) of the New Act apply to specified business assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to specified business assets prescribed in Article 44-3, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第七項** 新法第四十四条の七第一項の表の第五号の規定は、法人が施行日以後に取得等をする同号の中欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十四条の七第一項の表の第五号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4081-17/art-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-12/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-7
The provisions of item (v) of the table in Article 44-7, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of that item that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to depreciable assets listed in the middle column of item (v) of the table in Article 44-7, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第八項** 新法第四十四条の八第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する産業業務施設について適用し、法人が施行日前に取得又は建設をした旧法第四十四条の八第一項に規定する産業業務施設については、なお従前の例による。
suppl-4081-17/art-12/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-12/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-8
The provisions of Article 44-8, paragraph (1) of the New Act apply to industrial business facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to industrial business facilities prescribed in Article 44-8, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第九項** 新法第四十五条第一項の表の第一号、第二号及び第七号の規定は、法人が施行日以後に取得等をするこれらの規定の第三欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十五条第一項の表の第一号、第二号及び第七号の規定の第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-4081-17/art-12/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-12/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-9
The provisions of items (i), (ii) and (vii) of the table in Article 45, paragraph (1) of the New Act apply to depreciable assets listed in the third column of those provisions that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to depreciable assets listed in the third column of the provisions of items (i), (ii) and (vii) of the table in Article 45, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十項** 新法第四十六条の三第一項（同項第二号に係る部分に限る。）の規定は、林業改善資金助成法及び林業等振興資金融通暫定措置法の一部を改正する法律の施行の日以後に同号に規定する林業経営改善計画につき同号に規定する認定を受ける同号の法人の有する同号に定める減価償却資産について適用し、同日前に旧法第四十六条の三第一項第二号に規定する合理化計画につき同号に規定する認定を受けた同号の法人の有する同号に定める減価償却資産については、なお従前の例による。
suppl-4081-17/art-12/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-12/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-10
The provisions of Article 46-3, paragraph (1) of the New Act (limited to the part relating to item (ii) of that paragraph) apply to depreciable assets specified in that item held by a corporation referred to in that item that receives the certification prescribed in that item for a forestry management improvement plan prescribed in that item on or after the date on which the Act Partially Amending the Act on Assistance with Forestry Improvement Funds and the Act on Temporary Measures for Financing Forestry and Related Industry Promotion Funds comes into effect, and with regard to depreciable assets specified in Article 46-3, paragraph (1), item (ii) of the Former Act held by a corporation referred to in that item that received the certification prescribed in that item for a rationalization plan prescribed in that item before that date, the provisions then in force continue to govern.
machine translation, not official
**第十一項** 新法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する優良賃貸住宅については、なお従前の例による。
suppl-4081-17/art-12/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-12/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-11
The provisions of Article 47, paragraph (1) of the New Act apply to good-quality rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to good-quality rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十二項** 新法第四十七条第二項の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第二項に規定する特定再開発建築物等については、なお従前の例による。
suppl-4081-17/art-12/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-12/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-12
The provisions of Article 47, paragraph (2) of the New Act apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to specified redevelopment buildings, etc. prescribed in Article 47, paragraph (2) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 新法第四十七条第三項第一号の規定は、法人が施行日以後に取得又は新築をする同号に掲げる建築物について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第三項第一号に掲げる建築物については、なお従前の例による。
suppl-4081-17/art-12/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-12/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-13
The provisions of Article 47, paragraph (3), item (i) of the New Act apply to buildings listed in that item that a corporation acquires or newly builds on or after the Effective Date, and with regard to buildings listed in Article 47, paragraph (3), item (i) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十四項** 新法第四十七条第三項第五号の規定は、法人が大都市地域における優良宅地開発の促進に関する緊急措置法の一部を改正する法律の施行の日以後に取得又は新築をする同号に掲げる建築物について適用し、法人が同日前に取得又は新築をした旧法第四十七条第三項第五号に掲げる建築物については、なお従前の例による。
suppl-4081-17/art-12/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-12/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-14
The provisions of Article 47, paragraph (3), item (v) of the New Act apply to buildings listed in that item that a corporation acquires or newly builds on or after the date on which the Act Partially Amending the Act on Emergency Measures for the Promotion of Superior Residential Land Development in Metropolitan Areas comes into effect, and with regard to buildings listed in Article 47, paragraph (3), item (v) of the Former Act that a corporation acquired or newly built before that date, the provisions then in force continue to govern.
machine translation, not official
**第十五項** 新法第四十七条第三項第七号の規定は、法人が幹線道路の沿道の整備に関する法律等の一部を改正する法律の施行の日以後に取得又は新築をする同号に掲げる建築物について適用する。
suppl-4081-17/art-12/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-12/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-15
The provisions of Article 47, paragraph (3), item (vii) of the New Act apply to buildings listed in that item that a corporation acquires or newly builds on or after the date on which the Act Partially Amending the Act on Improvement of Areas Along Trunk Roads, etc. comes into effect.
machine translation, not official
**第十六項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する倉庫用建物等については、なお従前の例による。
suppl-4081-17/art-12/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-12/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-16
The provisions of Article 48, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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### 第十三条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
caption: machine translation, not official
suppl-4081-17/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-13
**第一項** 新法第五十五条の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧法第五十五条第一項に規定する特定株式等については、次項に定める場合を除き、なお従前の例による。
suppl-4081-17/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-13/par-1
The provisions of Article 55 of the New Act apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, except in the case provided for in the following paragraph, the provisions then in force continue to govern.
machine translation, not official
**第二項** 法人が施行日前に旧法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新法第五十五条第四項各号に掲げる場合に該当することとなったときは、同項の規定の例による。
suppl-4081-17/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-13/par-2
In the case where a corporation has acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act before the Effective Date, if it comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act on or after the Effective Date, the same rules as in the provisions of that paragraph apply.
machine translation, not official
**第三項** 新法第五十五条の三第一項の規定は、法人が施行日以後に取得する同項に規定する特定株式等について適用し、法人が施行日前に取得した旧法第五十五条の三第一項に規定する特定株式等については、なお従前の例による。
suppl-4081-17/art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-13/par-3
The provisions of Article 55-3, paragraph (1) of the New Act apply to specified shares, etc. prescribed in that paragraph that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55-3, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 新法第五十五条の四第一項の規定は、法人が施行日以後に取得する同項に規定する特定株式について適用し、法人が施行日前に取得した旧法第五十五条の四第一項に規定する特定株式については、なお従前の例による。
suppl-4081-17/art-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-13/par-4
The provisions of Article 55-4, paragraph (1) of the New Act apply to specified shares prescribed in that paragraph that a corporation acquires on or after the Effective Date, and with regard to specified shares prescribed in Article 55-4, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第五項** 旧法第五十七条第一項又は第二項に規定する法人が施行日以後最初に開始する事業年度（当該事業年度が解散（合併による解散を除く。）の日を含む事業年度である場合を除く。以下第九項までにおいて「改正事業年度」という。）において改正事業年度の直前の事業年度終了の日における同条第三項に規定する証券取引責任準備金の金額又は商品取引責任準備金の金額（当該直前の事業年度において同項又は同条第四項の規定により益金の額に算入された金額を控除し、当該直前の事業年度において同条第一項又は第二項の規定により損金の額に算入された金額を加算した金額とする。）を有する場合においては、当該証券取引責任準備金の金額又は商品取引責任準備金の金額のうち、改正事業年度から改正事業年度開始の日以後五年を経過した日の前日を含む事業年度までの各事業年度において当該証券取引責任準備金の金額又は商品取引責任準備金の金額に当該各事業年度の月数を乗じてこれを六十で除して計算した金額（当該金額が当該各事業年度終了の日における取引責任準備金残額（当該証券取引責任準備金の金額又は商品取引責任準備金の金額から同日までに次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額又は同日前に終了した事業年度においてこの項の規定により益金の額に算入された金額を控除した証券取引責任準備金の金額又は商品取引責任準備金の金額をいう。以下第九項までにおいて同じ。）を超える場合には、当該取引責任準備金残額）に相当する金額を当該各事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4081-17/art-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-13/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-13/par-5
In the case where a corporation prescribed in Article 57, paragraph (1) or (2) of the Former Act has, in the business year beginning first on or after the Effective Date (excluding the case where that business year is a business year that includes the day of dissolution (excluding dissolution due to a merger); hereinafter referred to as the "business year of the amendment" through paragraph (9)), the amount of the reserve for liability for securities transactions or the amount of the reserve for liability for commodity transactions prescribed in paragraph (3) of that Article as of the end of the business year immediately preceding the business year of the amendment (meaning the amount obtained by deducting the amount included in gross profit pursuant to the provisions of that paragraph or paragraph (4) of that Article in that immediately preceding business year, and adding the amount included in deductible expenses pursuant to the provisions of paragraph (1) or (2) of that Article in that immediately preceding business year), the amount equivalent to the amount calculated, for each business year from the business year of the amendment to the business year that includes the day before the day on which five years have elapsed from the first day of the business year of the amendment, by multiplying that amount of the reserve for liability for securities transactions or amount of the reserve for liability for commodity transactions by the number of months in that business year and dividing the result by 60 (or, where that amount exceeds the remaining transaction liability reserve as of the end of that business year (meaning the amount of the reserve for liability for securities transactions or the amount of the reserve for liability for commodity transactions after deducting from it the amount included, or required to be included, in gross profit pursuant to the provisions of the following paragraph by that day, or the amount included in gross profit pursuant to the provisions of this paragraph in business years that ended before that day; the same applies hereinafter through paragraph (9)), that remaining transaction liability reserve), out of that amount of the reserve for liability for securities transactions or amount of the reserve for liability for commodity transactions, is included in gross profit in calculating the amount of income for each of those business years.
machine translation, not official
**第六項** 前項に規定する法人が次の各号に掲げる場合に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日を含む事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4081-17/art-13/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-13/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-13/par-6
In the case where the corporation prescribed in the preceding paragraph comes to fall under any of the cases listed in the following items, the amount equivalent to the amount specified in each of those items is included in gross profit in calculating the amount of income for the business year that includes the day on which it came to so fall:
machine translation, not official
**一** 旧法第五十七条第一項に規定する証券業を廃止した場合又は同条第二項に規定する商品取引員でないこととなった場合 その廃止し、又はないこととなった日における取引責任準備金残額
suppl-4081-17/art-13/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-13/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-13/par-6/item-1
in the case where the corporation has discontinued the securities business prescribed in Article 57, paragraph (1) of the Former Act or has ceased to be a commodity broker prescribed in paragraph (2) of that Article: the remaining transaction liability reserve as of the day on which it discontinued that business or ceased to be one;
machine translation, not official
**二** 解散した場合 当該解散の日における取引責任準備金残額（合併により解散した場合において合併法人に引き継がれたものを除く。）
suppl-4081-17/art-13/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-13/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-13/par-6/item-2
in the case where the corporation has dissolved: the remaining transaction liability reserve as of the day of that dissolution (excluding that taken over by the merging corporation in the case of dissolution due to a merger);
machine translation, not official
**三** 前項、前二号及び次項の場合以外の場合において取引責任準備金残額を取り崩した場合 その取り崩した日における取引責任準備金残額のうちその取り崩した金額に相当する金額
suppl-4081-17/art-13/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-13/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-13/par-6/item-3
in the case where the corporation has reversed the remaining transaction liability reserve in a case other than those referred to in the preceding paragraph, the preceding two items and the following paragraph: the amount equivalent to the amount reversed out of the remaining transaction liability reserve as of the day of that reversal.
machine translation, not official
**第七項** 第五項に規定する法人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合における取引責任準備金残額については、旧法第五十七条第六項の規定の例による。この場合において、同項中「第一項の証券取引責任準備金又は第二項の商品取引責任準備金を積み立てている」とあるのは「租税特別措置法の一部を改正する法律（平成八年法律第十七号。以下「平成八年改正法」という。）附則第十三条第五項に規定する取引責任準備金残額（以下この項において「取引責任準備金残額」という。）を有する」と、「における証券取引責任準備金の金額又は商品取引責任準備金の金額」とあるのは「における取引責任準備金残額」と、「当該証券取引責任準備金の金額又は商品取引責任準備金の金額」とあるのは「当該取引責任準備金残額」と、「前三項及び第九項」とあるのは「平成八年改正法附則第十三条第五項及び第六項」とする。
suppl-4081-17/art-13/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-13/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-13/par-7
With regard to the remaining transaction liability reserve in the case where the corporation prescribed in paragraph (5) has had its approval for filing blue returns revoked or has submitted a written notification to the effect that it will discontinue filing returns using blue returns, the same rules as in the provisions of Article 57, paragraph (6) of the Former Act apply. In this case, the phrase "has set aside a reserve for liability for securities transactions referred to in paragraph (1) or a reserve for liability for commodity transactions referred to in paragraph (2)" in that paragraph is deemed to be replaced with "has the remaining transaction liability reserve prescribed in Article 13, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 17 of 1996; hereinafter referred to as the "1996 Amendment Act") (hereinafter referred to as the "remaining transaction liability reserve" in this paragraph)", the phrase "the amount of the reserve for liability for securities transactions or the amount of the reserve for liability for commodity transactions as of" is deemed to be replaced with "the remaining transaction liability reserve as of", the phrase "that amount of the reserve for liability for securities transactions or amount of the reserve for liability for commodity transactions" is deemed to be replaced with "that remaining transaction liability reserve", and the phrase "the preceding three paragraphs and paragraph (9)" is deemed to be replaced with "Article 13, paragraphs (5) and (6) of the Supplementary Provisions of the 1996 Amendment Act".
machine translation, not official
**第八項** 第五項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-4081-17/art-13/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-13/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-13/par-8
The number of months referred to in paragraph (5) is calculated according to the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
**第九項** 第五項に規定する法人が改正事業年度以後の各事業年度において合併をした場合における取引責任準備金残額の処理その他同項及び第六項の規定の適用に関し必要な事項は、政令で定める。
suppl-4081-17/art-13/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-13/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-13/par-9
The treatment of the remaining transaction liability reserve in the case where the corporation prescribed in paragraph (5) has carried out a merger in any business year from the business year of the amendment onward, and other necessary matters concerning the application of the provisions of that paragraph and paragraph (6), are specified by Cabinet Order.
machine translation, not official
**第十項** 旧法第五十七条の六第一項の規定により積み立てられた同項の原子力損害賠償責任保険に係る異常危険準備金の金額は、その積立てを行ったときにおいて新法第五十七条の六第一項の規定により積み立てられた同項の原子力保険に係る異常危険準備金の金額とみなして、同条の規定を適用する。
suppl-4081-17/art-13/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-13/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-13/par-10
The amount of the reserve for abnormal risks pertaining to nuclear damage liability insurance referred to in Article 57-6, paragraph (1) of the Former Act that has been set aside pursuant to the provisions of that paragraph is deemed to be the amount of the reserve for abnormal risks pertaining to nuclear insurance referred to in Article 57-6, paragraph (1) of the New Act set aside pursuant to the provisions of that paragraph at the time when it was set aside, and the provisions of that Article apply.
machine translation, not official
**第十一項** 新法第五十七条の七の規定は、関西国際空港株式会社の関西国際空港株式会社法の一部を改正する法律の施行の日以後に終了する事業年度分の法人税について適用し、同社の同日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4081-17/art-13/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-13/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-13/par-11
The provisions of Article 57-7 of the New Act apply to corporation tax for business years of Kansai International Airport Company, Ltd. ending on or after the date on which the Act Partially Amending the Kansai International Airport Company, Ltd. Act comes into effect, and with regard to corporation tax for business years of that company that ended before that date, the provisions then in force continue to govern.
machine translation, not official
**第十二項** 旧法第五十七条の八第一項に規定する法人が施行日前に開始した事業年度において同項の規定により積み立てた再生資源利用促進準備金の金額の益金の額への算入については、なお従前の例による。
suppl-4081-17/art-13/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-13/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-13/par-12
With regard to the inclusion in gross profit of the amount of the reserve for promoting the use of recycled resources that a corporation prescribed in Article 57-8, paragraph (1) of the Former Act set aside pursuant to the provisions of that paragraph in a business year beginning before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十四条（新規取得土地等に係る負債の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest on Liabilities Pertaining to Newly Acquired Land, etc.
caption: machine translation, not official
suppl-4081-17/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-14
**第一項** 新法第六十二条の二第三項第二号ホの規定は、法人が大都市地域における優良宅地開発の促進に関する緊急措置法の一部を改正する法律の施行の日以後に取得する同号ホに掲げる土地等について適用し、法人が同日前に取得した旧法第六十二条の二第三項第二号ホに掲げる土地等については、なお従前の例による。
suppl-4081-17/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-14/par-1
The provisions of Article 62-2, paragraph (3), item (ii), (e) of the New Act apply to land, etc. listed in item (ii), (e) of that paragraph that a corporation acquires on or after the date on which the Act Partially Amending the Act on Emergency Measures for the Promotion of Superior Residential Land Development in Metropolitan Areas comes into effect, and with regard to land, etc. listed in Article 62-2, paragraph (3), item (ii), (e) of the Former Act that a corporation acquired before that date, the provisions then in force continue to govern.
machine translation, not official
### 第十五条（法人の土地の譲渡等がある場合の特別税率に関する経過措置） — Transitional Measures Concerning Special Tax Rate in the Case of Transfer, etc. of Land by Corporations
caption: machine translation, not official
suppl-4081-17/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15
**第一項** 新法第六十二条の三の規定は、法人が平成八年一月一日以後にする同条第一項に規定する土地の譲渡等（新法第六十三条第一項又は第六十三条の二第一項の規定の適用があるものを除く。）に係る新法第六十二条の三第一項に規定する譲渡利益金額（同条第九項に規定する益金の額に算入された金額で当該土地の譲渡等に係るものを含む。以下この項において「新法の土地譲渡利益金額」という。）について適用し、法人が同日前にした旧法第六十二条の三第一項に規定する土地の譲渡等（旧法第六十三条第一項又は第六十三条の二第一項の規定の適用があるものを除く。）に係る旧法第六十二条の三第一項に規定する譲渡利益金額（同条第九項に規定する益金の額に算入された金額で当該土地の譲渡等に係るものを含む。以下この項において「旧法の土地譲渡利益金額」という。）については、なお従前の例による。この場合において、新法の土地譲渡利益金額と旧法の土地譲渡利益金額のいずれもがある各事業年度の新法の土地譲渡利益金額と旧法の土地譲渡利益金額との合計額（以下この項において「新旧の土地譲渡利益金額の合計額」という。）が次の各号に規定する場合に該当する場合には、当該各号に定めるところによる。
suppl-4081-17/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-1
The provisions of Article 62-3 of the New Act apply to the amount of capital gain prescribed in Article 62-3, paragraph (1) of the New Act (including the amount included in gross profit prescribed in paragraph (9) of that Article that pertains to that transfer, etc. of land; hereinafter referred to as the "amount of capital gain on land under the New Act" in this paragraph) pertaining to a transfer, etc. of land prescribed in paragraph (1) of that Article (excluding one to which the provisions of Article 63, paragraph (1) or Article 63-2, paragraph (1) of the New Act apply) that a corporation makes on or after January 1, 1996, and with regard to the amount of capital gain prescribed in Article 62-3, paragraph (1) of the Former Act (including the amount included in gross profit prescribed in paragraph (9) of that Article that pertains to that transfer, etc. of land; hereinafter referred to as the "amount of capital gain on land under the Former Act" in this paragraph) pertaining to a transfer, etc. of land prescribed in Article 62-3, paragraph (1) of the Former Act (excluding one to which the provisions of Article 63, paragraph (1) or Article 63-2, paragraph (1) of the Former Act apply) that a corporation made before that date, the provisions then in force continue to govern. In this case, if the total of the amount of capital gain on land under the New Act and the amount of capital gain on land under the Former Act for each business year in which there are both an amount of capital gain on land under the New Act and an amount of capital gain on land under the Former Act (hereinafter referred to as the "total amount of capital gain on land under the new and former Acts" in this paragraph) falls under the cases prescribed in the following items, the provisions of those items apply:
machine translation, not official
**一** 新旧の土地譲渡利益金額の合計額が旧法の土地譲渡利益金額の合計額に満たない場合には、新旧の土地譲渡利益金額の合計額を旧法の土地譲渡利益金額の合計額とみなす。
suppl-4081-17/art-15/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-1/item-1
in the case where the total amount of capital gain on land under the new and former Acts is less than the total of the amount of capital gain on land under the former Act, the total amount of capital gain on land under the new and former Acts is deemed to be the total of the amount of capital gain on land under the former Act;
machine translation, not official
**二** 新旧の土地譲渡利益金額の合計額が新法の土地譲渡利益金額の合計額に満たない場合には、新旧の土地譲渡利益金額の合計額を新法の土地譲渡利益金額の合計額とみなす。
suppl-4081-17/art-15/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-1/item-2
in the case where the total amount of capital gain on land under the new and former Acts is less than the total of the amount of capital gain on land under the new Act, the total amount of capital gain on land under the new and former Acts is deemed to be the total of the amount of capital gain on land under the new Act.
machine translation, not official
**第二項** 新法第六十三条の規定は、法人が平成八年一月一日以後にする同条第一項に規定する短期所有に係る土地の譲渡等（新法第六十三条の二第一項の規定の適用があるものを除く。）に係る新法第六十三条第一項に規定する譲渡利益金額（同条第四項において準用する新法第六十二条の三第九項に規定する益金の額に算入された金額で当該短期所有に係る土地の譲渡等に係るものを含む。以下この項において「新法の短期所有土地の譲渡利益金額」という。）について適用し、法人が同日前にした旧法第六十三条第一項に規定する短期所有に係る土地の譲渡等（旧法第六十三条の二第一項の規定の適用があるものを除く。）に係る旧法第六十三条第一項に規定する譲渡利益金額（同条第四項において準用する旧法第六十二条の三第九項に規定する益金の額に算入された金額で当該短期所有に係る土地の譲渡等に係るものを含む。以下この項において「旧法の短期所有土地の譲渡利益金額」という。）については、なお従前の例による。この場合において、新法の短期所有土地の譲渡利益金額と旧法の短期所有土地の譲渡利益金額のいずれもがある各事業年度の新法の短期所有土地の譲渡利益金額と旧法の短期所有土地の譲渡利益金額との合計額（以下この項において「新旧の短期所有土地の譲渡利益金額の合計額」という。）が次の各号に規定する場合に該当する場合には、当該各号に定めるところによる。
suppl-4081-17/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-2
The provisions of Article 63 of the New Act apply to the amount of capital gain prescribed in Article 63, paragraph (1) of the New Act (including the amount included in gross profit prescribed in Article 62-3, paragraph (9) of the New Act as applied mutatis mutandis pursuant to paragraph (4) of that Article that pertains to that transfer, etc. of land held for a short period; hereinafter referred to as the "amount of capital gain on land held for a short period under the New Act" in this paragraph) pertaining to a transfer, etc. of land held for a short period prescribed in paragraph (1) of that Article (excluding one to which the provisions of Article 63-2, paragraph (1) of the New Act apply) that a corporation makes on or after January 1, 1996, and with regard to the amount of capital gain prescribed in Article 63, paragraph (1) of the Former Act (including the amount included in gross profit prescribed in Article 62-3, paragraph (9) of the Former Act as applied mutatis mutandis pursuant to paragraph (4) of that Article that pertains to that transfer, etc. of land held for a short period; hereinafter referred to as the "amount of capital gain on land held for a short period under the Former Act" in this paragraph) pertaining to a transfer, etc. of land held for a short period prescribed in Article 63, paragraph (1) of the Former Act (excluding one to which the provisions of Article 63-2, paragraph (1) of the Former Act apply) that a corporation made before that date, the provisions then in force continue to govern. In this case, if the total of the amount of capital gain on land held for a short period under the New Act and the amount of capital gain on land held for a short period under the Former Act for each business year in which there are both an amount of capital gain on land held for a short period under the New Act and an amount of capital gain on land held for a short period under the Former Act (hereinafter referred to as the "total amount of capital gain on land held for a short period under the new and former Acts" in this paragraph) falls under the cases prescribed in the following items, the provisions of those items apply:
machine translation, not official
**一** 新旧の短期所有土地の譲渡利益金額の合計額が旧法の短期所有土地の譲渡利益金額の合計額に満たない場合には、新旧の短期所有土地の譲渡利益金額の合計額を旧法の短期所有土地の譲渡利益金額の合計額とみなす。
suppl-4081-17/art-15/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-2/item-1
in the case where the total amount of capital gain on land held for a short period under the new and former Acts is less than the total of the amount of capital gain on land held for a short period under the former Act, the total amount of capital gain on land held for a short period under the new and former Acts is deemed to be the total of the amount of capital gain on land held for a short period under the former Act;
machine translation, not official
**二** 新旧の短期所有土地の譲渡利益金額の合計額が新法の短期所有土地の譲渡利益金額の合計額に満たない場合には、新旧の短期所有土地の譲渡利益金額の合計額を新法の短期所有土地の譲渡利益金額の合計額とみなす。
suppl-4081-17/art-15/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-2/item-2
in the case where the total amount of capital gain on land held for a short period under the new and former Acts is less than the total of the amount of capital gain on land held for a short period under the new Act, the total amount of capital gain on land held for a short period under the new and former Acts is deemed to be the total of the amount of capital gain on land held for a short period under the new Act.
machine translation, not official
**第三項** 新法第六十三条の二の規定は、法人が平成八年一月一日以後にする同条第一項に規定する超短期所有に係る土地の譲渡等に係る同項に規定する譲渡利益金額（同条第四項において準用する新法第六十二条の三第九項に規定する益金の額に算入された金額で当該超短期所有に係る土地の譲渡等に係るものを含む。以下この項において「新法の超短期所有土地の譲渡利益金額」という。）について適用し、法人が同日前にした旧法第六十三条の二第一項に規定する超短期所有に係る土地の譲渡等に係る同項に規定する譲渡利益金額（同条第四項において準用する旧法第六十二条の三第九項に規定する益金の額に算入された金額で当該超短期所有に係る土地の譲渡等に係るものを含む。以下この項において「旧法の超短期所有土地の譲渡利益金額」という。）及び旧法の超短期所有土地の譲渡利益金額に係る旧法第六十三条の二第五項に規定する超える金額に相当する金額については、なお従前の例による。この場合において、新法の超短期所有土地の譲渡利益金額と旧法の超短期所有土地の譲渡利益金額のいずれもがある各事業年度の新法の超短期所有土地の譲渡利益金額と旧法の超短期所有土地の譲渡利益金額との合計額（以下この項において「新旧の超短期所有土地の譲渡利益金額の合計額」という。）が次の各号に規定する場合に該当する場合には、当該各号に定めるところによる。
suppl-4081-17/art-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-3
The provisions of Article 63-2 of the New Act apply to the amount of capital gain prescribed in paragraph (1) of that Article (including the amount included in gross profit prescribed in Article 62-3, paragraph (9) of the New Act as applied mutatis mutandis pursuant to paragraph (4) of that Article that pertains to that transfer, etc. of land held for a super-short period; hereinafter referred to as the "amount of capital gain on land held for a super-short period under the New Act" in this paragraph) pertaining to a transfer, etc. of land held for a super-short period prescribed in that paragraph that a corporation makes on or after January 1, 1996, and with regard to the amount of capital gain prescribed in Article 63-2, paragraph (1) of the Former Act (including the amount included in gross profit prescribed in Article 62-3, paragraph (9) of the Former Act as applied mutatis mutandis pursuant to paragraph (4) of that Article that pertains to that transfer, etc. of land held for a super-short period; hereinafter referred to as the "amount of capital gain on land held for a super-short period under the Former Act" in this paragraph) pertaining to a transfer, etc. of land held for a super-short period prescribed in that paragraph that a corporation made before that date, and the amount equivalent to the exceeding amount prescribed in Article 63-2, paragraph (5) of the Former Act pertaining to the amount of capital gain on land held for a super-short period under the Former Act, the provisions then in force continue to govern. In this case, if the total of the amount of capital gain on land held for a super-short period under the New Act and the amount of capital gain on land held for a super-short period under the Former Act for each business year in which there are both an amount of capital gain on land held for a super-short period under the New Act and an amount of capital gain on land held for a super-short period under the Former Act (hereinafter referred to as the "total amount of capital gain on land held for a super-short period under the new and former Acts" in this paragraph) falls under the cases prescribed in the following items, the provisions of those items apply:
machine translation, not official
**一** 新旧の超短期所有土地の譲渡利益金額の合計額が旧法の超短期所有土地の譲渡利益金額の合計額に満たない場合には、新旧の超短期所有土地の譲渡利益金額の合計額を旧法の超短期所有土地の譲渡利益金額の合計額とみなす。
suppl-4081-17/art-15/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-3/item-1
in the case where the total amount of capital gain on land held for a super-short period under the new and former Acts is less than the total of the amount of capital gain on land held for a super-short period under the former Act, the total amount of capital gain on land held for a super-short period under the new and former Acts is deemed to be the total of the amount of capital gain on land held for a super-short period under the former Act;
machine translation, not official
**二** 新旧の超短期所有土地の譲渡利益金額の合計額が新法の超短期所有土地の譲渡利益金額の合計額に満たない場合には、新旧の超短期所有土地の譲渡利益金額の合計額を新法の超短期所有土地の譲渡利益金額の合計額とみなす。
suppl-4081-17/art-15/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-3/item-2
in the case where the total amount of capital gain on land held for a super-short period under the new and former Acts is less than the total of the amount of capital gain on land held for a super-short period under the new Act, the total amount of capital gain on land held for a super-short period under the new and former Acts is deemed to be the total of the amount of capital gain on land held for a super-short period under the new Act.
machine translation, not official
### 第十六条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
caption: machine translation, not official
suppl-4081-17/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16
**第一項** 新法第六十五条の三第二項の規定は、法人が平成九年一月一日以後に行う同条第一項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4081-17/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-1
The provisions of Article 65-3, paragraph (2) of the New Act apply to corporation tax on a transfer of land, etc. prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1997.
machine translation, not official
**第二項** 新法第六十五条の四第一項第七号の規定は、法人が幹線道路の沿道の整備に関する法律等の一部を改正する法律の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4081-17/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-2
The provisions of Article 65-4, paragraph (1), item (vii) of the New Act apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date on which the Act Partially Amending the Act on Improvement of Areas Along Trunk Roads, etc. comes into effect.
machine translation, not official
**第三項** 新法第六十五条の四第二項の規定は、法人が平成九年一月一日以後に行う同条第一項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4081-17/art-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-3
The provisions of Article 65-4, paragraph (2) of the New Act apply to corporation tax on a transfer of land, etc. prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1997, and with regard to corporation tax on a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act that a corporation made before that date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 施行日から附則第一条第六号に定める日の前日までの間における新法第六十五条の七第一項、第六十五条の八第一項及び第六十五条の九の規定の適用については、これらの規定中「同表の第二十一号」とあるのは、「同表の第二十号」とする。
suppl-4081-17/art-16/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-4
With regard to the application of the provisions of Article 65-7, paragraph (1), Article 65-8, paragraph (1) and Article 65-9 of the New Act during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "item (xxi) of that table" in those provisions is deemed to be replaced with "item (xx) of that table".
machine translation, not official
**第五項** 新法第六十五条の七（同条第一項の表の第十八号に係る部分に限る。）及び第六十五条の八（同号に係る部分に限る。）の規定は、法人が幹線道路の沿道の整備に関する法律等の一部を改正する法律の施行の日以後に同号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る同条第一項の特別勘定について適用する。
suppl-4081-17/art-16/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-5
The provisions of Article 65-7 of the New Act (limited to the part relating to item (xviii) of the table in paragraph (1) of that Article) and Article 65-8 of the New Act (limited to the part relating to that item) apply to the assets listed in the right-hand column of that item and the special account referred to in paragraph (1) of that Article pertaining to those assets in the case where a corporation transfers the assets listed in the left-hand column of that item on or after the date on which the Act Partially Amending the Act on Improvement of Areas Along Trunk Roads, etc. comes into effect and acquires the assets listed in the right-hand column of that item on or after that date.
machine translation, not official
**第六項** 新法第六十五条の七（同条第一項の表の第二十号に係る部分に限る。）及び第六十五条の八（同号に係る部分に限る。）の規定は、法人が施行日以後に同号の上欄に掲げる資産の譲渡をする場合における施行日前に取得（建設及び製作を含む。以下この条において同じ。）をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及び当該資産に係る同条第一項の特別勘定について適用し、法人が施行日前に旧法第六十五条の七第一項の表の第十九号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧法第六十五条の八第一項の特別勘定については、なお従前の例による。
suppl-4081-17/art-16/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-6
The provisions of Article 65-7 of the New Act (limited to the part relating to item (xx) of the table in paragraph (1) of that Article) and Article 65-8 of the New Act (limited to the part relating to that item) apply to the assets listed in the right-hand column of that item that, in the case where a corporation transfers the assets listed in the left-hand column of that item on or after the Effective Date, the corporation acquired (including construction and manufacture; the same applies hereinafter in this Article) before the Effective Date or acquires on or after the Effective Date, and to the special account referred to in paragraph (1) of that Article pertaining to those assets, and with regard to the assets listed in the right-hand column of item (xix) of the table in Article 65-7, paragraph (1) of the Former Act that, in the case where a corporation transferred the assets listed in the left-hand column of that item before the Effective Date, the corporation acquired before the Effective Date or acquires on or after the Effective Date, and the special account referred to in Article 65-8, paragraph (1) of the Former Act pertaining to those assets, the provisions then in force continue to govern.
machine translation, not official
**第七項** 新法第六十五条の七（同条第一項の表の第二十一号に係る部分に限る。）及び第六十五条の八（同号に係る部分に限る。）の規定は、法人が施行日以後に同号の上欄に掲げる資産の譲渡をして、施行日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る同条第一項の特別勘定について適用し、法人が施行日前に旧法第六十五条の七第一項の表の第二十号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧法第六十五条の八第一項の特別勘定並びに法人が施行日以後に同号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をした同号の下欄に掲げる資産については、なお従前の例による。
suppl-4081-17/art-16/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-7
The provisions of Article 65-7 of the New Act (limited to the part relating to item (xxi) of the table in paragraph (1) of that Article) and Article 65-8 of the New Act (limited to the part relating to that item) apply to the assets listed in the right-hand column of that item and the special account referred to in paragraph (1) of that Article pertaining to those assets in the case where a corporation transfers the assets listed in the left-hand column of that item on or after the Effective Date and acquires the assets listed in the right-hand column of that item on or after the Effective Date, and with regard to the assets listed in the right-hand column of item (xx) of the table in Article 65-7, paragraph (1) of the Former Act that, in the case where a corporation transferred the assets listed in the left-hand column of that item before the Effective Date, the corporation acquired before the Effective Date or acquires on or after the Effective Date, and the special account referred to in Article 65-8, paragraph (1) of the Former Act pertaining to those assets, and the assets listed in the right-hand column of that item that, in the case where a corporation transfers the assets listed in the left-hand column of that item on or after the Effective Date, the corporation acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第八項** 施行日から附則第一条第六号に定める日の前日までの間における前二項の規定の適用については、第六項中「第二十号」とあるのは「第十九号」と、前項中「第二十一号」とあるのは「第二十号」とする。
suppl-4081-17/art-16/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-8
With regard to the application of the provisions of the preceding two paragraphs during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "item (xx)" in paragraph (6) is deemed to be replaced with "item (xix)", and the phrase "item (xxi)" in the preceding paragraph is deemed to be replaced with "item (xx)".
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### 第十七条（欠損金の繰越期間の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Carryforward Period for Losses
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suppl-4081-17/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-17
**第一項** 新法第六十六条の十三第一項の規定は、法人の施行日以後に開始する事業年度の同項に規定する特例欠損金額について適用し、法人の施行日前に開始した事業年度の旧法第六十六条の十三第一項に規定する特例欠損金額については、なお従前の例による。
suppl-4081-17/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-17/par-1
The provisions of Article 66-13, paragraph (1) of the New Act apply to the amount of special loss prescribed in that paragraph for business years of a corporation beginning on or after the Effective Date, and with regard to the amount of special loss prescribed in Article 66-13, paragraph (1) of the Former Act for business years of a corporation that began before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第六十六条の十三第二項第三号及び第三項第三号の規定は、法人の施行日以後に開始する事業年度の同条第二項に規定する特例欠損金額について適用する。
suppl-4081-17/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-17/par-2
The provisions of Article 66-13, paragraph (2), item (iii) and paragraph (3), item (iii) of the New Act apply to the amount of special loss prescribed in paragraph (2) of that Article for business years of a corporation beginning on or after the Effective Date.
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### 第十八条（公益法人等の収支計算書の提出に関する経過措置） — Transitional Measures Concerning Submission of Statements of Receipts and Disbursements by Public Interest Corporations, etc.
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suppl-4081-17/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-18
**第一項** 新法第六十八条の六の規定は、同条に規定する公益法人等の平成九年一月一日以後に開始する事業年度の収支計算書について適用する。
suppl-4081-17/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-18/par-1
The provisions of Article 68-6 of the New Act apply to statements of receipts and disbursements for business years of public interest corporations, etc. prescribed in that Article beginning on or after January 1, 1997.
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### 第十九条（相続開始前三年以内に取得等をした土地等又は建物等についての相続税の課税価格の計算の特例の廃止に伴う経過措置） — Transitional Measures upon the Abolition of the Special Provisions on Calculation of the Taxable Value for Inheritance Tax on Land, etc. or Buildings, etc. Acquired, etc. Within Three Years Before the Commencement of the Succession
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suppl-4081-17/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19
**第一項** 平成八年一月一日前に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）により取得した旧法第六十九条の四第一項に規定する土地等若しくは建物等又は贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この条において同じ。）により取得した当該土地等若しくは建物等のうち相続税法（昭和二十五年法律第七十三号）第十九条の規定の適用を受けるものでその適用に係る相続が同日前に開始したものに係る相続税については、第三項及び第四項に定めるところによるものを除くほか、なお従前の例による。
suppl-4081-17/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-1
With regard to inheritance tax on land, etc. or buildings, etc. prescribed in Article 69-4, paragraph (1) of the Former Act that were acquired through inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies in this Article) before January 1, 1996, or on such land, etc. or buildings, etc. that were acquired through a gift (excluding a gift that takes effect upon the death of the donor; hereinafter the same applies in this Article) and to which the provisions of Article 19 of the Inheritance Tax Act (Act No. 73 of 1950) apply, where the inheritance pertaining to that application commenced before that date, the provisions then in force continue to govern, except for what is provided for in paragraphs (3) and (4).
machine translation, not official
**第二項** 平成八年一月一日から施行日の前日までの間に相続若しくは遺贈により取得した旧法第六十九条の四第一項に規定する土地等若しくは建物等又は贈与により取得した当該土地等若しくは建物等のうち相続税法第十九条の規定の適用を受けるものでその適用に係る相続が当該期間内に開始したものに係る相続税については、旧法第六十九条の四の規定は、当該相続若しくは遺贈又は贈与により当該土地等又は建物等を取得した者が政令で定めるところにより同条の規定の適用を選択した場合を除き、適用しない。
suppl-4081-17/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-2
With regard to inheritance tax on land, etc. or buildings, etc. prescribed in Article 69-4, paragraph (1) of the Former Act that were acquired through inheritance or bequest during the period from January 1, 1996 to the day before the Effective Date, or on such land, etc. or buildings, etc. that were acquired through a gift and to which the provisions of Article 19 of the Inheritance Tax Act apply, where the inheritance pertaining to that application commenced within that period, the provisions of Article 69-4 of the Former Act do not apply, except in the case where the person who acquired that land, etc. or buildings, etc. through that inheritance, bequest or gift has chosen, pursuant to the provisions of Cabinet Order, to apply the provisions of that Article.
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**第三項** 個人が、平成三年一月一日から平成七年十二月三十一日までの間に相続若しくは遺贈により取得した旧法第六十九条の四第一項に規定する土地等又は贈与により取得した当該土地等のうち相続税法第十九条の規定の適用を受けるものでその適用に係る相続が当該期間内に開始したものを有する場合における同法の規定による当該個人に係る相続税額（同法第十九条の規定（同条第一項に規定する贈与税の税額として政令の定めるところにより計算した金額の控除に係る部分に限る。）及び第十九条の二から第二十一条までの規定を適用する前の相続税額をいう。）は、当該個人が次の各号に掲げる者の区分のいずれに該当するかに応じ当該各号に定める金額と、当該土地等について旧法第六十九条の四第一項の規定の適用がなく、かつ、同項に規定する建物等について同項の規定の適用があるものとした場合における当該個人に係る相続税法第十五条第一項に規定する相続税の課税価格に相当する金額に百分の七十の割合を乗じて算出した金額とのいずれか少ない金額とする。
suppl-4081-17/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-3
In the case where an individual holds land, etc. prescribed in Article 69-4, paragraph (1) of the Former Act that the individual acquired by inheritance or bequest during the period from January 1, 1991 to December 31, 1995, or land, etc. that the individual acquired by gift which is subject to the provisions of Article 19 of the Inheritance Tax Act and for which the inheritance pertaining to that application commenced within that period, the amount of inheritance tax pertaining to that individual under the provisions of that Act (meaning the amount of inheritance tax before applying the provisions of Article 19 of that Act (limited to the part concerning the deduction of the amount calculated, as specified by Cabinet Order, as the amount of gift tax prescribed in paragraph (1) of that Article) and the provisions of Articles 19-2 through 21) is to be whichever is the smaller of the amount specified in the following items according to which of the categories of persons listed in those items the individual falls under, and the amount calculated by multiplying by 70 percent the amount equivalent to the taxable value for inheritance tax prescribed in Article 15, paragraph (1) of the Inheritance Tax Act pertaining to the individual in the case where the provisions of Article 69-4, paragraph (1) of the Former Act are deemed not to apply to that land, etc. and the provisions of that paragraph are deemed to apply to buildings, etc. prescribed in that paragraph.
machine translation, not official
**一** 旧法第七十条の六第二項の規定の適用がある者 当該個人が同項各号に掲げる者の区分に応じ、当該個人に係る当該土地等及び当該建物等について旧法第六十九条の四第一項の規定の適用があるものとして当該各号に定めるところにより算出した金額（当該個人が相続税法第十八条の規定の適用がある者である場合には、当該金額を同法第十七条の規定により算出された金額であるものとして同法第十八条の規定を適用して算出した金額）
suppl-4081-17/art-19/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-3/item-1
a person to whom the provisions of Article 70-6, paragraph (2) of the Former Act apply: the amount calculated as specified in the items of that paragraph according to the category of persons listed in those items into which the individual falls, on the assumption that the provisions of Article 69-4, paragraph (1) of the Former Act apply to that land, etc. and those buildings, etc. pertaining to the individual (or, if the individual is a person to whom the provisions of Article 18 of the Inheritance Tax Act apply, the amount calculated by applying the provisions of Article 18 of that Act, deeming that amount to be the amount calculated pursuant to the provisions of Article 17 of that Act);
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**二** 前号に掲げる者以外の者 当該個人に係る当該土地等及び当該建物等について旧法第六十九条の四第一項の規定の適用があるものとして相続税法第十五条から第十七条までに定めるところにより算出した金額（当該個人が同法第十八条の規定の適用がある者である場合には、同条の規定を適用して算出した金額）
suppl-4081-17/art-19/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-3/item-2
a person other than the person listed in the preceding item: the amount calculated as specified in Articles 15 through 17 of the Inheritance Tax Act on the assumption that the provisions of Article 69-4, paragraph (1) of the Former Act apply to that land, etc. and those buildings, etc. pertaining to the individual (or, if the individual is a person to whom the provisions of Article 18 of that Act apply, the amount calculated by applying the provisions of that Article).
machine translation, not official
**第四項** 前項の規定により同項の相続税額が同項に規定する百分の七十の割合を乗じて算出した金額とされる個人が、相続税法第十九条の二第一項に規定する配偶者である場合には、当該配偶者については、当該百分の七十の割合を乗じて算出した金額（当該配偶者が同法第十九条の規定の適用がある者である場合には、当該金額から同条第一項の規定により控除すべき同項に規定する贈与税の額として政令の定めるところにより計算した金額を控除した金額）を同法第十九条の二第一項第一号に掲げる金額と、第一号に掲げる金額に第二号に掲げる割合を乗じて算出した金額を同項第二号に掲げる金額とそれぞれみなして、同項の規定を適用する。
suppl-4081-17/art-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-4
If an individual whose amount of inheritance tax referred to in the preceding paragraph is, pursuant to the provisions of that paragraph, the amount calculated by multiplying by the 70 percent prescribed in that paragraph is a spouse prescribed in Article 19-2, paragraph (1) of the Inheritance Tax Act, the provisions of that paragraph apply to that spouse by deeming the amount calculated by multiplying by that 70 percent (or, if the spouse is a person to whom the provisions of Article 19 of that Act apply, the amount obtained by deducting from that amount the amount calculated, as specified by Cabinet Order, as the amount of gift tax prescribed in paragraph (1) of that Article that is to be deducted pursuant to the provisions of that paragraph) to be the amount listed in Article 19-2, paragraph (1), item (i) of that Act, and the amount calculated by multiplying the amount listed in item (i) by the ratio listed in item (ii) to be the amount listed in item (ii) of that paragraph, respectively.
machine translation, not official
**一** 当該配偶者の被相続人から相続又は遺贈により財産を取得したすべての者について前項の規定の適用がなく、かつ、当該財産のうち旧法第六十九条の四第一項に規定する土地等及び建物等について同項の規定の適用があるものとして相続税法第十九条の二第一項第二号に定めるところにより算出した金額
suppl-4081-17/art-19/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-4/item-1
the amount calculated as specified in Article 19-2, paragraph (1), item (ii) of the Inheritance Tax Act on the assumption that the provisions of the preceding paragraph do not apply to any of the persons who acquired property by inheritance or bequest from the decedent of that spouse, and that the provisions of Article 69-4, paragraph (1) of the Former Act apply to land, etc. and buildings, etc. prescribed in that paragraph out of that property;
machine translation, not official
**二** 当該配偶者に係る当該百分の七十に相当する金額が、当該配偶者に係る前項に規定する当該各号に定める金額のうちに占める割合
suppl-4081-17/art-19/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-4/item-2
the ratio of the amount equivalent to that 70 percent pertaining to that spouse to the amount specified in the relevant item referred to in the preceding paragraph pertaining to that spouse.
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**第五項** 第三項に規定する期間内に相続又は遺贈により財産を取得した個人又は当該個人の相続人（包括受遺者を含む。）が施行日の前日までに相続税についての申告書（当該申告書に係る国税通則法（昭和三十七年法律第六十六号）第十八条第二項に規定する期限後申告書を含む。）を提出し、又は同法第二十五条の規定による決定を受けている場合において、当該申告又は決定に係る相続税額（当該申告書を提出した後又は当該決定を受けた後同日までに同法第十九条第三項に規定する修正申告書の提出又は同法第二十四条若しくは第二十六条の規定による更正があった場合には、当該修正申告又は更正に係る相続税額）が、前二項の規定の適用により過大となることとなったときは、これらの者は、施行日から六月以内に、税務署長に対し、当該相続税額につき同法第二十三条第一項の規定による更正の請求をすることができる。
suppl-4081-17/art-19/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-5
If an individual who acquired property by inheritance or bequest within the period prescribed in paragraph (3), or an heir (including a universal legatee) of that individual, has, by the day before the Effective Date, filed a return for inheritance tax (including a tax return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962) pertaining to that return) or received a determination under the provisions of Article 25 of that Act, and the amount of inheritance tax pertaining to that return or determination (or, if, after filing that return or receiving that determination and by that day, an amended return form prescribed in Article 19, paragraph (3) of that Act was filed or a reassessment was made under the provisions of Article 24 or Article 26 of that Act, the amount of inheritance tax pertaining to that amended return or reassessment) has become excessive as a result of the application of the provisions of the preceding two paragraphs, those persons may, within six months from the Effective Date, file with the district director a request for reassessment under the provisions of Article 23, paragraph (1) of that Act with regard to that amount of inheritance tax.
machine translation, not official
**第六項** 前項の更正の請求をしようとする者は、第三項に規定する土地等の同項に規定する相続若しくは遺贈又は贈与の時における時価の評価に関する書類を国税通則法第二十三条第三項に規定する更正請求書に添付するものとする。
suppl-4081-17/art-19/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-6
A person who intends to file the request for reassessment referred to in the preceding paragraph is to attach documents concerning the evaluation of the market value of the land, etc. prescribed in paragraph (3) at the time of the inheritance or bequest, or gift, prescribed in that paragraph to the written request for reassessment prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes.
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**第七項** 平成三年一月一日から平成七年十二月三十一日までの間に相続若しくは遺贈により取得した旧法第六十九条の四第一項に規定する土地等又は贈与により取得した当該土地等のうち相続税法第十九条の規定の適用を受けるものでその適用に係る相続が当該期間内に開始したものを有する個人で、第三項に規定する相続税額が同項の規定により同項に規定する百分の七十の割合を乗じて算出した金額とされるものが、当該相続若しくは遺贈又は贈与により取得した資産で相続税法第十五条第一項に規定する相続税の課税価格の計算の基礎に算入されたものを施行日の前日までに譲渡をしている場合における旧法第三十九条第一項及び租税特別措置法の一部を改正する法律（平成六年法律第二十二号）附則第九条第五項の規定によりなお従前の例によることとされる同法による改正前の租税特別措置法第三十九条第一項の規定の適用については、これらの規定中「同法の規定による相続税額」とあるのは「租税特別措置法の一部を改正する法律（平成八年法律第十七号）附則第十九条第三項の規定の適用がないものとした場合における相続税法の規定による相続税額に相当する金額」と、「当該相続税額」とあるのは「当該相続税額に相当する金額」とする。
suppl-4081-17/art-19/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-7
With regard to the application of the provisions of Article 39, paragraph (1) of the Former Act and of Article 39, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 22 of 1994), for which the provisions then in force continue to govern pursuant to the provisions of Article 9, paragraph (5) of the Supplementary Provisions of that Act, in the case where an individual who holds land, etc. prescribed in Article 69-4, paragraph (1) of the Former Act that the individual acquired by inheritance or bequest during the period from January 1, 1991 to December 31, 1995, or land, etc. that the individual acquired by gift which is subject to the provisions of Article 19 of the Inheritance Tax Act and for which the inheritance pertaining to that application commenced within that period, and whose amount of inheritance tax prescribed in paragraph (3) is, pursuant to the provisions of that paragraph, the amount calculated by multiplying by the 70 percent prescribed in that paragraph, has, by the day before the Effective Date, transferred assets acquired by that inheritance or bequest, or gift, that were included in the basis for calculating the taxable value for inheritance tax prescribed in Article 15, paragraph (1) of the Inheritance Tax Act, the phrase "amount of inheritance tax under the provisions of that Act" in those provisions is deemed to be replaced with "amount equivalent to the amount of inheritance tax under the provisions of the Inheritance Tax Act in the case where the provisions of Article 19, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 17 of 1996) are deemed not to apply", and the phrase "that amount of inheritance tax" is deemed to be replaced with "the amount equivalent to that amount of inheritance tax".
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**第八項** 第五項及び第六項に定めるもののほか、第三項又は第四項の規定の適用がある場合における相続税法第十九条から第二十一条まで及び第二十七条の規定の技術的読替えその他第三項、第四項又は前項の規定の適用に関し必要な事項は、政令で定める。
suppl-4081-17/art-19/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-8
Beyond what is specified in paragraphs (5) and (6), the technical replacement of terms in the provisions of Articles 19 through 21 and Article 27 of the Inheritance Tax Act in the case where the provisions of paragraph (3) or paragraph (4) apply, and other necessary matters concerning the application of the provisions of paragraph (3), paragraph (4) or the preceding paragraph are specified by Cabinet Order.
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### 第二十条（農地等についての贈与税の納税猶予等に係る利子税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Interest Tax Pertaining to Tax Payment Grace Periods, etc. for Gift Tax on Agricultural Land, etc.
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suppl-4081-17/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-20
**第一項** 新法第七十条の七第一項及び第二項の規定は、施行日以後に同条第一項に規定する農地等につき同項に規定する収用交換等による譲渡をしたことにより、新法第七十条の四第十七項第一号又は第二号に掲げる場合に該当することとなった場合について適用する。
suppl-4081-17/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-20/par-1
The provisions of Article 70-7, paragraphs (1) and (2) of the New Act apply in the case where, as a result of a transfer by expropriation or exchange, etc. prescribed in paragraph (1) of that Article having been made on or after the Effective Date with regard to agricultural land, etc. prescribed in that paragraph, the case listed in Article 70-4, paragraph (17), item (i) or item (ii) of the New Act has come to apply.
machine translation, not official
**第二項** 新法第七十条の七第一項及び第二項並びに前項の規定は、租税特別措置法の一部を改正する法律（平成三年法律第十六号。第四項において「平成三年改正法」という。）附則第十九条第一項の規定の適用を受けている者について準用する。この場合において必要な技術的読替えは、政令で定める。
suppl-4081-17/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-20/par-2
The provisions of Article 70-7, paragraphs (1) and (2) of the New Act and of the preceding paragraph apply mutatis mutandis to a person who is subject to the application of the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991; referred to as the "1991 Amendment Act" in paragraph (4)). In this case, the necessary technical replacement of terms is specified by Cabinet Order.
machine translation, not official
**第三項** 新法第七十条の七第三項及び第四項の規定は、施行日以後に同条第三項に規定する特例農地等につき同項に規定する収用交換等による譲渡をしたことにより、新法第七十条の六第二十一項第一号又は第二号に掲げる場合に該当することとなった場合について適用する。
suppl-4081-17/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-20/par-3
The provisions of Article 70-7, paragraphs (3) and (4) of the New Act apply in the case where, as a result of a transfer by expropriation or exchange, etc. prescribed in paragraph (3) of that Article having been made on or after the Effective Date with regard to specified agricultural land, etc. prescribed in that paragraph, the case listed in Article 70-6, paragraph (21), item (i) or item (ii) of the New Act has come to apply.
machine translation, not official
**第四項** 新法第七十条の七第三項及び第四項並びに前項の規定は、平成三年改正法附則第十九条第五項の規定によりなおその効力を有するものとされる平成三年改正法による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている者について準用する。この場合において必要な技術的読替えは、政令で定める。
suppl-4081-17/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-20/par-4
The provisions of Article 70-7, paragraphs (3) and (4) of the New Act and of the preceding paragraph apply mutatis mutandis to a person who is subject to the application of the main clause of Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1991 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of the 1991 Amendment Act. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
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### 第二十一条（地価税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Land Value Tax
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suppl-4081-17/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-21
**第一項** 新法第七十一条第二項の規定は、平成八年以後の各年の課税時期において個人又は法人が有する同条第一項の土地等に係る地価税について適用する。
suppl-4081-17/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-21/par-1
The provisions of Article 71, paragraph (2) of the New Act apply to land value tax on land, etc. referred to in paragraph (1) of that Article held by an individual or corporation at the taxation time of each year of 1996 and subsequent years.
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**第二項** 新法第七十一条の四の規定は、平成九年以後の各年の課税時期において同条第一項に規定する事業協同組合等が有する同項に規定する土地等及び個人又は法人が有する同条第二項に規定する土地等に係る地価税について適用し、平成八年以前の各年の課税時期において旧法第七十一条の三第一項に規定する事業協同組合等が有していた同項に規定する土地等及び個人又は法人が有していた同条第三項に規定する土地等に係る地価税については、なお従前の例による。
suppl-4081-17/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-21/par-2
The provisions of Article 71-4 of the New Act apply to land value tax on land, etc. prescribed in paragraph (1) of that Article held by a business cooperative, etc. prescribed in that paragraph and on land, etc. prescribed in paragraph (2) of that Article held by an individual or corporation, at the taxation time of each year of 1997 and subsequent years, and with regard to land value tax on land, etc. prescribed in Article 71-3, paragraph (1) of the Former Act held by a business cooperative, etc. prescribed in that paragraph and on land, etc. prescribed in paragraph (3) of that Article held by an individual or corporation, at the taxation time of each year of 1996 and earlier years, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第七十一条の六の規定は、平成八年以後の各年の課税時期において同条第一項に規定する民間都市開発推進機構が有する同項に規定する土地等に係る地価税について適用する。
suppl-4081-17/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-21/par-3
The provisions of Article 71-6 of the New Act apply to land value tax on land, etc. prescribed in paragraph (1) of that Article held by the Organization for Promoting Urban Development prescribed in that paragraph at the taxation time of each year of 1996 and subsequent years.
machine translation, not official
**第四項** 新法第七十一条の十六の規定は、平成八年以後の各年の課税時期において個人又は法人が有する同条第一項に規定する土地等に係る地価税について適用する。
suppl-4081-17/art-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-21/par-4
The provisions of Article 71-16 of the New Act apply to land value tax on land, etc. prescribed in paragraph (1) of that Article held by an individual or corporation at the taxation time of each year of 1996 and subsequent years.
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### 第二十二条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4081-17/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-22
**第一項** 施行日前に旧法第七十七条の二第二項に規定する森林整備法人が同項に規定する分収育林契約に係る土地につき地上権の設定を受けた場合の当該地上権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-4081-17/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-22/par-1
With regard to registration and license tax on the registration of the creation of a superficies right in the case where, before the Effective Date, a forest development corporation prescribed in Article 77-2, paragraph (2) of the Former Act has had that superficies right created in its favor on land pertaining to a profit-sharing forest growing contract prescribed in that paragraph, the provisions then in force continue to govern.
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**第二項** 新法第七十七条の四第一項の規定は、施行日以後に行われる同項に規定する交換分合により取得する同項に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に行われた旧法第七十七条の四第一項に規定する交換分合により取得した同項に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4081-17/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-22/par-2
The provisions of Article 77-4, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph that is acquired through exchange and consolidation prescribed in that paragraph carried out on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-4, paragraph (1) of the Former Act that was acquired through exchange and consolidation prescribed in that paragraph carried out before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第七十八条の三第一項の規定は、施行日以後に同項に規定する組合員又は所属員たる中小企業者が同項に規定する事業協同組合等から取得する同項に規定する土地又は建物の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十八条の三第一項に規定する組合員又は所属員たる中小企業者が同項に規定する事業協同組合等から取得した同項に規定する土地又は建物の所有権の移転の登記に係る登録免許税については、なお従前の例による。この場合において、新法第七十八条の三第一項に規定する土地又は建物が次の表の上欄に掲げるものであるときは、同項に規定する組合員又は所属員たる中小企業者が施行日から平成十四年三月三十一日までの間に取得する当該土地又は建物の当該登記に係る登録免許税については、同項中「千分の三十」とあるのは、同表の下欄に掲げる字句に読み替えて同項の規定を適用する。
一 新法第七十八条の三第一項に規定する事業協同組合等が租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号。次号において「昭和六十一年改正法」という。）の施行の日から平成六年三月三十一日までの間に取得した同項に規定する土地又は建物 千分の二十五
二 新法第七十八条の三第一項に規定する事業協同組合等が租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下この号において「昭和五十五年改正法」という。）の施行の日から昭和六十一年改正法の施行の日の前日までの間に取得した同項に規定する土地若しくは建物又は昭和五十五年改正法の施行の日前に取得した同項に規定する土地若しくは建物で政令で定めるもの 千分の二十
suppl-4081-17/art-22/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-22/par-3
The provisions of Article 78-3, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land or a building prescribed in that paragraph that a small and medium sized enterprise operator who is a member or affiliated member prescribed in that paragraph acquires, on or after the Effective Date, from a business cooperative, etc. prescribed in that paragraph, and with regard to registration and license tax on the registration of transfer of ownership of land or a building prescribed in that paragraph that a small and medium sized enterprise operator who is a member or affiliated member prescribed in Article 78-3, paragraph (1) of the Former Act acquired, before the Effective Date, from a business cooperative, etc. prescribed in that paragraph, the provisions then in force continue to govern. In this case, if the land or building prescribed in Article 78-3, paragraph (1) of the New Act is any of those listed in the left-hand column of the following table, with regard to registration and license tax on that registration of that land or building that a small and medium sized enterprise operator who is a member or affiliated member prescribed in that paragraph acquires during the period from the Effective Date to March 31, 2002, that paragraph applies with the phrase "30/1,000" in that paragraph deemed to be replaced with the wording listed in the right-hand column of that table.
(i) land or a building prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired during the period from the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986; referred to as the "1986 Amendment Act" in the following item) came into effect to March 31, 1994 25/1,000
(ii) land or a building prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired during the period from the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; hereinafter referred to as the "1980 Amendment Act" in this item) came into effect to the day before the date on which the 1986 Amendment Act came into effect, or land or a building prescribed in that paragraph that it acquired before the date on which the 1980 Amendment Act came into effect and that is specified by Cabinet Order 20/1,000
machine translation, not official
**第四項** 新法第七十八条の三第二項の規定は、施行日以後に同項に規定する組合員又は所属員たる中小企業者が同項に規定する事業協同組合等から取得する同項に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十八条の三第二項に規定する組合員又は所属員たる中小企業者が同項に規定する事業協同組合等から取得した同項に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4081-17/art-22/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-22/par-4
The provisions of Article 78-3, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph that a small and medium sized enterprise operator who is a member or affiliated member prescribed in that paragraph acquires, on or after the Effective Date, from a business cooperative, etc. prescribed in that paragraph, and with regard to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph that a small and medium sized enterprise operator who is a member or affiliated member prescribed in Article 78-3, paragraph (2) of the Former Act acquired, before the Effective Date, from a business cooperative, etc. prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第五項** 海上運送業を営む者で政令で定めるものが、施行日から海上運送法の一部を改正する法律の施行の日の前日までの間に新造する外航船舶建造融資利子補給臨時措置法（昭和二十八年法律第一号）第二条に規定する外航船舶（事業の用に供されたことのないものに限る。）のうちその建造につき同法第三条に規定する利子補給契約が締結されたもの（これに準ずるものとして政令で定めるものを含む。）で、当該事業の経営の合理化に著しく資するものとして政令で定めるものの所有権の保存の登記については、大蔵省令で定めるところにより当該期間内に登記を受けるものに限り、その登記に係る登録免許税の税率は、登録免許税法（昭和四十二年法律第三十五号）第九条の規定にかかわらず、千分の三（当該外航船舶のうち油の流出による海洋の汚染の防止に著しく資するものとして政令で定めるタンカーについては、千分の二）とする。
suppl-4081-17/art-22/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-22/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-22/par-5
With regard to the registration of preservation of ownership of oceangoing vessels prescribed in Article 2 of the Act on Temporary Measures concerning Interest Subsidy Related to Loan for Building Vessels for Overseas Services (Act No. 1 of 1953) (limited to those that have never been used for business) that a person engaged in marine transportation business who is specified by Cabinet Order newly builds during the period from the Effective Date to the day before the date on which the Act Partially Amending the Marine Transportation Act comes into effect, for the building of which an interest subsidy contract prescribed in Article 3 of that Act has been concluded (including those specified by Cabinet Order as being equivalent thereto), and that are specified by Cabinet Order as contributing significantly to the rationalization of the management of that business, the rate of registration and license tax on that registration is, limited to registration received within that period as provided for by Order of the Ministry of Finance, to be 3/1,000 (2/1,000 for tankers specified by Cabinet Order, from among those oceangoing vessels, as contributing significantly to the prevention of marine pollution by oil spills), notwithstanding the provisions of Article 9 of the Registration and License Tax Act (Act No. 35 of 1967).
machine translation, not official
**第六項** 前項に規定する期間内に同項に規定する者が新造する同項に規定する外航船舶の建造のための資金の貸付け（当該貸付けに係る債務の保証を含む。）が行われる場合又は当該外航船舶の対価の支払方法が延払いによる場合において、その貸付け又は延払いに係る債権（当該保証に係る求償権を含む。）を担保するために受ける当該外航船舶を目的とする抵当権の設定の登記に係る登録免許税の税率は、大蔵省令で定めるところにより当該期間内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の三（同項に規定するタンカーについては、千分の二）とする。
suppl-4081-17/art-22/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-22/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-22/par-6
In the case where a loan of funds (including a guarantee of the obligations pertaining to that loan) is made for the building of oceangoing vessels prescribed in the preceding paragraph that a person prescribed in that paragraph newly builds within the period prescribed in that paragraph, or in the case where the method of payment of the consideration for those oceangoing vessels is deferred payment, the rate of registration and license tax on the registration of the creation of a mortgage on those oceangoing vessels received to secure the claims pertaining to that loan or deferred payment (including the right to reimbursement pertaining to that guarantee) is, limited to registration received within that period as provided for by Order of the Ministry of Finance, to be 3/1,000 (2/1,000 for tankers prescribed in that paragraph), notwithstanding the provisions of Article 9 of the Registration and License Tax Act.
machine translation, not official
**第七項** 施行日前に中小企業近代化促進法（昭和三十八年法律第六十四号）第四条第一項又は第二項の規定による承認がされた同条第一項に規定する中小企業構造改善計画（同項に規定する生産又は経営の規模又は方式の適正化に関する事業について計画が定められているものに限る。）に係る同法第八条第二項又は第三項の規定による承認で、同法第四条第一項又は第二項の規定による承認がされた日から五年以内にされたものに係る旧法第八十一条各号に掲げる事項及び施行日から平成十年三月三十一日までの間に中小企業近代化促進法第四条第一項又は第二項の規定による承認がされる同条第一項に規定する中小企業構造改善計画（同項に規定する生産又は経営の規模又は方式の適正化に関する事業について計画が定められているものに限る。以下この項において同じ。）に係る同法第八条第二項又は第三項の規定による承認で、同法第四条第一項又は第二項の規定による承認がされる日から五年以内にされるものに係る旧法第八十一条各号に掲げる事項については、同条の規定は、なおその効力を有する。この場合において、施行日から平成十年三月三十一日までの間に中小企業近代化促進法第四条第一項又は第二項の規定による承認がされる同条第一項に規定する中小企業構造改善計画に係る同法第八条第二項又は第三項の規定による承認に係る旧法第八十一条各号に掲げる事項に係る同条の規定の適用については、同条中「平成八年三月三十一日までの間に同条第一項」とあるのは、「平成十年三月三十一日までの間に同条第一項」とする。
suppl-4081-17/art-22/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-22/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-22/par-7
With regard to the matters listed in the items of Article 81 of the Former Act pertaining to an approval under the provisions of Article 8, paragraph (2) or (3) of the Small and Medium Sized Enterprise Modernization Promotion Act (Act No. 64 of 1963) that pertains to a small and medium sized enterprise structural improvement plan prescribed in Article 4, paragraph (1) of that Act (limited to one that sets out a plan for a project concerning the rationalization of the scale or method of production or management prescribed in that paragraph) approved under the provisions of paragraph (1) or (2) of that Article before the Effective Date, and that was given within five years from the date on which the approval under the provisions of Article 4, paragraph (1) or (2) of that Act was given, and with regard to the matters listed in the items of Article 81 of the Former Act pertaining to an approval under the provisions of Article 8, paragraph (2) or (3) of that Act that pertains to a small and medium sized enterprise structural improvement plan prescribed in Article 4, paragraph (1) of the Small and Medium Sized Enterprise Modernization Promotion Act (limited to one that sets out a plan for a project concerning the rationalization of the scale or method of production or management prescribed in that paragraph; the same applies hereinafter in this paragraph) approved under the provisions of paragraph (1) or (2) of that Article during the period from the Effective Date to March 31, 1998, and that is given within five years from the date on which the approval under the provisions of Article 4, paragraph (1) or (2) of that Act is given, the provisions of Article 81 of the Former Act remain in force. In this case, with regard to the application of the provisions of that Article to the matters listed in the items of Article 81 of the Former Act pertaining to an approval under the provisions of Article 8, paragraph (2) or (3) of that Act that pertains to a small and medium sized enterprise structural improvement plan approved under the provisions of Article 4, paragraph (1) or (2) of the Small and Medium Sized Enterprise Modernization Promotion Act during the period from the Effective Date to March 31, 1998, the phrase "during the period up to March 31, 1996, paragraph (1) of that Article" in that Article is deemed to be replaced with "during the period up to March 31, 1998, paragraph (1) of that Article".
machine translation, not official
**第八項** 日本たばこ産業株式会社が施行日から平成九年三月三十一日までの間に受ける旧法第八十一条の二に規定する登記又は登録については、同条の規定は、なおその効力を有する。
suppl-4081-17/art-22/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-22/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-22/par-8
With regard to the registration or recording prescribed in Article 81-2 of the Former Act that Japan Tobacco Inc. receives during the period from the Effective Date to March 31, 1997, the provisions of that Article remain in force.
machine translation, not official
**第九項** 新法第八十一条の二の規定は、同条に規定する者が施行日以後に同条に規定する無償又は減額した価額で取得する土地又は建物の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第八十一条の三に規定する者が同条に規定する無償又は減額した価額で取得した土地又は建物の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4081-17/art-22/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-22/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-22/par-9
The provisions of Article 81-2 of the New Act apply to registration and license tax on the registration of transfer of ownership of land or a building that a person prescribed in that Article acquires on or after the Effective Date without compensation or at a reduced price as prescribed in that Article, and with regard to registration and license tax on the registration of transfer of ownership of land or a building that a person prescribed in Article 81-3 of the Former Act acquired before the Effective Date without compensation or at a reduced price as prescribed in that Article, the provisions then in force continue to govern.
machine translation, not official
**第十項** 施行日から国立病院等の再編成に伴う特別措置に関する法律の一部を改正する法律（平成八年法律第四十三号）の施行の日の前日までの間における新法第八十一条の二の規定の適用については、同条中「第二条第一項、第二条の二」とあるのは「第二条」と、「医療機関（当該医療機関と一体として整備される施設として政令で定めるものを含む。）」とあるのは「医療機関」とする。
suppl-4081-17/art-22/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-22/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-22/par-10
With regard to the application of the provisions of Article 81-2 of the New Act during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Special Measures Associated with the Reorganization of National Hospitals, etc. (Act No. 43 of 1996) comes into effect, the phrase "Article 2, paragraph (1), Article 2-2" in that Article is deemed to be replaced with "Article 2", and the phrase "medical institution (including facilities specified by Cabinet Order as facilities to be developed integrally with that medical institution)" is deemed to be replaced with "medical institution".
machine translation, not official
**第十一項** 新法第八十三条第一項の規定は、施行日以後に同項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第八十三条第一項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4081-17/art-22/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-22/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-22/par-11
The provisions of Article 83, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land to be used for a specified private urban development project, etc. prescribed in that paragraph that is carried out with a loan of funds prescribed in that paragraph received on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land to be used for a specified private urban development project, etc. prescribed in Article 83, paragraph (1) of the Former Act that is carried out with a loan of funds prescribed in that paragraph received before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十二項** 阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成七年法律第十一号）第三十八条に規定する株式会社及び有限会社が施行日から平成九年三月三十一日までの間に受ける旧法第八十四条の表の各号の上欄に掲げる登記については、同条の規定は、なおその効力を有する。
suppl-4081-17/art-22/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-22/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-22/par-12
With regard to the registrations listed in the left-hand column of the items of the table in Article 84 of the Former Act that the stock companies and limited companies prescribed in Article 38 of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 11 of 1995) receive during the period from the Effective Date to March 31, 1997, the provisions of that Article remain in force.
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### 第二十三条（酒税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax
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suppl-4081-17/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-23
**第一項** 平成八年十月一日（以下この条において「指定日」という。）前に課した、又は課すべきであった酒税法（昭和二十八年法律第六号）第四条第一項に規定する発泡酒に係る酒税については、次項及び第三項に定めるものを除き、なお従前の例による。
suppl-4081-17/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-23/par-1
With regard to liquor tax on happoshu prescribed in Article 4, paragraph (1) of the Liquor Tax Act (Act No. 6 of 1953) that was imposed or should have been imposed before October 1, 1996 (hereinafter referred to as the "designated day" in this Article), the provisions then in force continue to govern, except for what is specified in the following paragraph and paragraph (3).
machine translation, not official
**第二項** 指定日前に酒類の製造場から移出された酒税法第四条第一項に規定する発泡酒（新法第八十七条の三第一項に規定する税率（以下この条において「新法の税率」という。）により算出した場合の酒税額が酒税法第二十二条第一項に規定する税率により算出した場合の酒税額を超えることとなるものに限る。以下この条において同じ。）で、同法第二十八条第三項（同法第二十九条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る同法第二十八条第三項各号に掲げる日が指定日以後に到来するものに限る。）について、同法第二十八条第三項各号に掲げる日までに同項に規定する書類が提出されなかった場合における当該発泡酒に係る酒税の税率は、新法の税率とする。
suppl-4081-17/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-23/par-2
With regard to happoshu prescribed in Article 4, paragraph (1) of the Liquor Tax Act that was removed from a liquor manufacturing site before the designated day (limited to happoshu for which the amount of liquor tax calculated at the tax rate prescribed in Article 87-3, paragraph (1) of the New Act (hereinafter referred to as the "tax rate under the New Act" in this Article) would exceed the amount of liquor tax calculated at the tax rate prescribed in Article 22, paragraph (1) of the Liquor Tax Act; the same applies hereinafter in this Article) and that pertains to a notification or approval under Article 28, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 29, paragraph (3) of that Act; the same applies hereinafter in this paragraph) (limited to happoshu for which the day listed in the relevant item of Article 28, paragraph (3) of that Act pertaining to that notification or approval arrives on or after the designated day), in the case where the documents prescribed in that paragraph were not submitted by the day listed in the relevant item of Article 28, paragraph (3) of that Act, the rate of liquor tax on that happoshu is to be the tax rate under the New Act.
machine translation, not official
**第三項** 次の表の上欄に掲げる法律の規定により酒税の免除を受けて指定日前に保税地域から引き取られた酒税法第四条第一項に規定する発泡酒について、指定日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該発泡酒に係る酒税の税率は、新法の税率とする。
免除の規定 追徴の規定
酒税法第二十八条の三第一項 同法第二十八条の三第六項
輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 同法第十一条第三項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 同法第十二条第四項
輸入品に対する内国消費税の徴収等に関する法律第十三条第三項 同法第十三条第五項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
suppl-4081-17/art-23/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-23/par-3
The rate of liquor tax on happoshu prescribed in Article 4, paragraph (1) of the Liquor Tax Act that was taken out of a bonded area before the designated day with an exemption from liquor tax under the provisions of the Acts listed in the left-hand column of the following table is to be the tax rate under the new Act in the case where, on or after the designated day, that happoshu comes to fall under the provisions of the Acts listed in the right-hand column of that table.
Provisions for exemption Provisions for additional collection
Article 28-3, paragraph (1) of the Liquor Tax Act Article 28-3, paragraph (6) of that Act
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) Article 11, paragraph (3) of that Act
Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (4) of that Act
Article 13, paragraph (3) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (5) of that Act
Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
machine translation, not official
**第四項** 指定日前にした行為及び第一項の規定によりなお従前の例によることとされる酒税に係る指定日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4081-17/art-23/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-23/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-23/par-4
With regard to the application of penal provisions to acts committed before the designated day and to acts committed on or after the designated day in relation to liquor tax for which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.
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### 第二十四条（自動車重量税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax
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suppl-4081-17/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-24
**第一項** 新法第九十条の九第一項第一号イの規定は、平成八年五月一日以後に同項に規定する自動車検査証の交付等を受ける検査自動車に係る自動車重量税について適用し、同日前に旧法第九十条の九第一項に規定する自動車検査証の交付等を受けた検査自動車に係る自動車重量税については、なお従前の例による。
suppl-4081-17/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-24/par-1
The provisions of Article 90-9, paragraph (1), item (i), (a) of the New Act apply to motor vehicle tonnage tax on inspected motor vehicles for which the issuance, etc. of an automobile inspection certificate prescribed in that paragraph is received on or after May 1, 1996, and with regard to motor vehicle tonnage tax on inspected motor vehicles for which the issuance, etc. of an automobile inspection certificate prescribed in Article 90-9, paragraph (1) of the Former Act was received before that date, the provisions then in force continue to govern.
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## 附 則 平成八年五月二四日法律第四六号
suppl-4081-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-46 · https://japanlaw.org/l/332AC0000000026/suppl-4081-46
### 第一条（施行期日） — Effective Date
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suppl-4081-46/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-46/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-46/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4081-46/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-46/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-46/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成八年五月三一日法律第五五号
suppl-4081-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-55 · https://japanlaw.org/l/332AC0000000026/suppl-4081-55
**第一項** この法律は、公布の日から起算して三月を超えない範囲内で政令で定める日から施行する。
suppl-4081-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-55/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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**第十九項** この法律の施行の際現にこの法律による改正前の租税特別措置法の一部を改正する法律附則第十九条第六項第三号ロの規定に基づいてした告示は、この法律による改正後の租税特別措置法の一部を改正する法律附則第十九条第六項第三号ロの規定に基づいてしたものとみなす。
suppl-4081-55/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-55/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4081-55/par-19
A public notice that, at the time this Act comes into effect, has been issued pursuant to the provisions of Article 19, paragraph (6), item (iii), (b) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation prior to the amendment by this Act is deemed to have been issued pursuant to the provisions of Article 19, paragraph (6), item (iii), (b) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by this Act.
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## 附 則 平成八年六月一四日法律第八二号
suppl-4081-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-82 · https://japanlaw.org/l/332AC0000000026/suppl-4081-82
### 第一条（施行期日） — Effective Date
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suppl-4081-82/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-82/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-82/art-1
**第一項** この法律は、平成九年四月一日から施行する。
suppl-4081-82/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-82/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-82/art-1/par-1
This Act comes into effect on April 1, 1997.
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## 附 則 平成九年三月三一日法律第二一号
suppl-4091-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-21 · https://japanlaw.org/l/332AC0000000026/suppl-4091-21
### 第一条（施行期日） — Effective Date
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suppl-4091-21/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-21/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-21/art-1
**第一項** この法律は、平成九年十月一日から施行する。
suppl-4091-21/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-21/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-21/art-1/par-1
This Act comes into effect on October 1, 1997.
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## 附 則 平成九年三月三一日法律第二二号
suppl-4091-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22
### 第一条（施行期日） — Effective Date
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suppl-4091-22/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-1
**第一項** この法律は、平成九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4091-22/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-1/par-1
This Act comes into effect on April 1, 1997; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 第一条中租税特別措置法の目次の改正規定（「第三節の三 自動車重量税法の特例（第九十条の八・第九十条の九）」を「／第三節の三 航空機燃料税法の特例（第九十条の八）／第三節の四 自動車重量税法の特例（第九十条の九・第九十条の十）／」に改める部分に限る。）、同法第一条の改正規定、同法第二条第三項第六号を同項第七号とし、同項第五号の次に一号を加える改正規定、同法第九十条の九を同法第九十条の十とし、同法第九十条の八を同法第九十条の九とする改正規定及び同法第六章第三節の三を同章第三節の四とし、同章第三節の二の次に一節を加える改正規定並びに附則第二十一条の規定 平成九年七月一日
suppl-4091-22/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-1/par-1/item-1
the provisions of Article 1 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Section 3-3 Special Provisions of the Motor Vehicle Tonnage Tax Act (Articles 90-8 and 90-9)" with "/Section 3-3 Special Provisions of the Aviation Fuel Tax Act (Article 90-8)/Section 3-4 Special Provisions of the Motor Vehicle Tonnage Tax Act (Articles 90-9 and 90-10)/"), the provisions amending Article 1 of that Act, the provisions renumbering Article 2, paragraph (3), item (vi) of that Act as item (vii) of that paragraph and adding one item after item (v) of that paragraph, the provisions renumbering Article 90-9 of that Act as Article 90-10 of that Act and Article 90-8 of that Act as Article 90-9 of that Act, and the provisions renumbering Chapter VI, Section 3-3 of that Act as Section 3-4 of that Chapter and adding one Section after Section 3-2 of that Chapter, as well as the provisions of Article 21 of the Supplementary Provisions: July 1, 1997;
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**二** 第一条中租税特別措置法第十条の四第一項第四号の改正規定（「前三号」を「前各号」に改める部分を除く。）、同法第十一条の三の見出しの改正規定、同条第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の改正規定、同項を同条第三項とし、同条第一項の次に一項を加える改正規定、同法第十八条第一項第五号の改正規定、同法第四十二条の七第一項第四号の改正規定（「前三号」を「前各号」に改める部分を除く。）、同法第四十四条の四第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の改正規定（「前項」を「前二項」に改める部分に限る。）、同項を同条第三項とし、同条第一項の次に一項を加える改正規定、同法第五十二条第一項第五号の改正規定及び同法第六十六条の十第一項第五号の改正規定 特定産業集積の活性化に関する臨時措置法（平成九年法律第二十八号）の施行の日
suppl-4091-22/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-1/par-1/item-2
the provisions of Article 1 amending Article 10-4, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation (excluding the part replacing "the preceding three items" with "the preceding items"), the provisions amending the heading of Article 11-3 of that Act, the provisions amending paragraph (3) of that Article, the provisions renumbering that paragraph as paragraph (4) of that Article, the provisions amending paragraph (2) of that Article, the provisions renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, the provisions amending Article 18, paragraph (1), item (v) of that Act, the provisions amending Article 42-7, paragraph (1), item (iv) of that Act (excluding the part replacing "the preceding three items" with "the preceding items"), the provisions amending Article 44-4, paragraph (3) of that Act, the provisions renumbering that paragraph as paragraph (4) of that Article, the provisions amending paragraph (2) of that Article (limited to the part replacing "the preceding paragraph" with "the preceding two paragraphs"), the provisions renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, the provisions amending Article 52, paragraph (1), item (v) of that Act, and the provisions amending Article 66-10, paragraph (1), item (v) of that Act: the date on which the Act on Temporary Measures for the Revitalization of Specified Industrial Agglomerations (Act No. 28 of 1997) comes into effect;
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**三** 第一条中租税特別措置法第二十九条の二第一項の改正規定 特定通信・放送開発事業実施円滑化法の一部を改正する法律（平成九年法律第三十六号）の施行の日
suppl-4091-22/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-1/par-1/item-3
the provisions of Article 1 amending Article 29-2, paragraph (1) of the Act on Special Measures Concerning Taxation: the date on which the Act Partially Amending the Act on Facilitation of the Implementation of Specified Telecommunications and Broadcasting Development Projects (Act No. 36 of 1997) comes into effect;
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**四** 第一条中租税特別措置法第三十四条の二第二項第一号の改正規定、同項第二十二号を同項第二十三号とし、同項第八号から第二十一号までを一号ずつ繰り下げ、同項第七号の次に一号を加える改正規定、同条第三項の改正規定、同法第三十四条の三第二項の改正規定、同法第三十七条第一項の表以外の部分の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同項の表中第二十二号を第二十三号とし、第十九号から第二十一号までを一号ずつ繰り下げる改正規定、同表の第十八号を同表の第十九号とし、同表の第十七号の次に一号を加える改正規定、同条第三項及び第四項の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第三十七条の三第二項第一号の改正規定、同法第三十七条の四の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第三十七条の五第二項の表の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第六十五条の四第一項第一号の改正規定、同項第二十二号を同項第二十三号とし、同項第八号から第二十一号までを一号ずつ繰り下げ、同項第七号の次に一号を加える改正規定、同法第六十五条の四第二項の改正規定、同法第六十五条の五第一項の改正規定、同法第六十五条の七第一項の表以外の部分の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同項の表中第二十三号を第二十四号とし、第二十号から第二十二号までを一号ずつ繰り下げる改正規定、同表の第十九号を同表の第二十号とし、同表の第十八号の次に一号を加える改正規定、同条第十項第二号の改正規定、同法第六十五条の八第一項の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第六十五条の九の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第八十三条の四の見出しの改正規定並びに同条に一項を加える改正規定並びに附則第七条第二項及び第三項並びに第十六条第二項及び第三項の規定 密集市街地における防災街区の整備の促進に関する法律（平成九年法律第四十九号）の施行の日
suppl-4091-22/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-1/par-1/item-4
the provisions of Article 1 amending Article 34-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation, the provisions renumbering item (xxii) of that paragraph as item (xxiii) of that paragraph, moving down items (viii) through (xxi) of that paragraph by one item each, and adding one item after item (vii) of that paragraph, the provisions amending paragraph (3) of that Article, the provisions amending Article 34-3, paragraph (2) of that Act, the provisions amending the part of Article 37, paragraph (1) of that Act other than the table (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions renumbering item (xxii) of the table in that paragraph as item (xxiii) and moving down items (xix) through (xxi) by one item each, the provisions renumbering item (xviii) of that table as item (xix) of that table and adding one item after item (xvii) of that table, the provisions amending paragraphs (3) and (4) of that Article (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending Article 37-3, paragraph (2), item (i) of that Act, the provisions amending Article 37-4 of that Act (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending the table in Article 37-5, paragraph (2) of that Act (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending Article 65-4, paragraph (1), item (i) of that Act, the provisions renumbering item (xxii) of that paragraph as item (xxiii) of that paragraph, moving down items (viii) through (xxi) of that paragraph by one item each, and adding one item after item (vii) of that paragraph, the provisions amending Article 65-4, paragraph (2) of that Act, the provisions amending Article 65-5, paragraph (1) of that Act, the provisions amending the part of Article 65-7, paragraph (1) of that Act other than the table (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions renumbering item (xxiii) of the table in that paragraph as item (xxiv) and moving down items (xx) through (xxii) by one item each, the provisions renumbering item (xix) of that table as item (xx) of that table and adding one item after item (xviii) of that table, the provisions amending paragraph (10), item (ii) of that Article, the provisions amending Article 65-8, paragraph (1) of that Act (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending Article 65-9 of that Act (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending the heading of Article 83-4 of that Act and the provisions adding one paragraph to that Article, as well as the provisions of Article 7, paragraphs (2) and (3) and Article 16, paragraphs (2) and (3) of the Supplementary Provisions: the date on which the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (Act No. 49 of 1997) comes into effect;
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**五** 第一条中租税特別措置法第三十七条の十第三項第四号及び第六号の改正規定、同法第三十七条の十五を同法第三十七条の十六とし、同法第三十七条の十四を同法第三十七条の十五とする改正規定、同法第三十七条の十三第三項の改正規定並びに同条を同法第三十七条の十四とし、同法第三十七条の十二の次に一条を加える改正規定並びに附則第八条の規定 中小企業の創造的事業活動の促進に関する臨時措置法の一部を改正する法律（平成九年法律第四十六号）の施行の日
suppl-4091-22/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-1/par-1/item-5
the provisions of Article 1 amending Article 37-10, paragraph (3), items (iv) and (vi) of the Act on Special Measures Concerning Taxation, the provisions renumbering Article 37-15 of that Act as Article 37-16 of that Act and Article 37-14 of that Act as Article 37-15 of that Act, the provisions amending Article 37-13, paragraph (3) of that Act, and the provisions renumbering that Article as Article 37-14 of that Act and adding one Article after Article 37-12 of that Act, as well as the provisions of Article 8 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium Sized Enterprises (Act No. 46 of 1997) comes into effect;
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**六** 附則第二十条の規定 酒税法の一部を改正する法律（平成九年法律第二十一号）の施行の日
suppl-4091-22/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-1/par-1/item-6
the provisions of Article 20 of the Supplementary Provisions: the date on which the Act Partially Amending the Liquor Tax Act (Act No. 21 of 1997) comes into effect.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
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suppl-4091-22/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-2
**第一項** 第一条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成九年分以後の所得税について適用し、平成八年分以前の所得税については、なお従前の例による。
suppl-4091-22/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by Article 1 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") apply to income tax for 1997 and subsequent years, and with regard to income tax for 1996 and earlier years, the provisions then in force continue to govern.
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### 第三条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
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suppl-4091-22/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-3
**第一項** 新租税特別措置法第十条の四の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、個人が施行日前に取得若しくは製作又は賃借をした第一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の四第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4091-22/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-3/par-1
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and with regard to business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") that an individual acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
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### 第四条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4091-22/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-4
**第一項** 新租税特別措置法第十一条の五第一項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定電気通信設備について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の五第一項に規定する特定電気通信設備については、なお従前の例による。
suppl-4091-22/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-4/par-1
The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment prescribed in that paragraph that an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to specified telecommunications equipment prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4091-22/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-4/par-2
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第十二条の二第二項の規定は、個人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十二条の二第二項に規定する医療用機器等については、なお従前の例による。
suppl-4091-22/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-4/par-3
The provisions of Article 12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第十三条の二第一項の規定は、施行日以後に同項各号に規定する中小企業構造改善計画、構造改善事業計画若しくは構造改善円滑化計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号の商工組合等、特定組合若しくは特定商工組合等又は漁業協同組合等の構成員の有する当該各号に定める減価償却資産について適用し、施行日前に旧租税特別措置法第十三条の二第一項各号に規定する中小企業構造改善計画、構造改善事業計画若しくは構造改善円滑化計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受けた当該各号の商工組合等、特定組合若しくは特定商工組合等又は漁業協同組合等の構成員の有する当該各号に定める減価償却資産については、なお従前の例による。
suppl-4091-22/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-4/par-4
The provisions of Article 13-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the depreciable assets specified in the items of that paragraph that are held by a member of a commercial and industrial association, etc., specified association or specified commercial and industrial association, etc., or fishery cooperative, etc. referred to in those items that obtains, on or after the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or structural improvement facilitation plan, or small and medium sized fishery structural improvement plan prescribed in those items, and with regard to the depreciable assets specified in the items of Article 13-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held by a member of a commercial and industrial association, etc., specified association or specified commercial and industrial association, etc., or fishery cooperative, etc. referred to in those items that obtained, before the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or structural improvement facilitation plan, or small and medium sized fishery structural improvement plan prescribed in those items, the provisions then in force continue to govern.
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**第五項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第三項第二号及び第五号に掲げる建築物については、なお従前の例による。
suppl-4091-22/art-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-4/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-4/par-5
With regard to the buildings listed in Article 14, paragraph (3), items (ii) and (v) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第六項** 個人が施行日前に取得等をした旧租税特別措置法第十七条に規定する特定減価償却資産については、なお従前の例による。
suppl-4091-22/art-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-4/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-4/par-6
With regard to specified depreciable assets prescribed in Article 17 of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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### 第五条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-4091-22/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-5
**第一項** 旧租税特別措置法第二十条第一項に規定する個人が平成九年以前の各年において積み立てた、又は積み立てる同項の輸入製品国内市場開拓準備金については、同条の規定は、なおその効力を有する。
suppl-4091-22/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-5/par-1
With regard to the reserve for domestic market development for imported products referred to in Article 20, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual prescribed in that paragraph set aside, or sets aside, in each year of 1997 and earlier years, the provisions of that Article remain in force.
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**第二項** 新租税特別措置法第二十条の二第一項（同項の表の第二号に係る部分に限る。）の規定は、個人の同号の下欄に規定するデータベースに係る施行日以後の収入金額について適用し、個人の旧租税特別措置法第二十条の二第一項の表の第二号の下欄に規定するデータベースに係る施行日前の収入金額については、なお従前の例による。
suppl-4091-22/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-5/par-2
The provisions of Article 20-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to an individual's revenue on or after the Effective Date pertaining to the database prescribed in the right-hand column of that item, and with regard to an individual's revenue before the Effective Date pertaining to the database prescribed in the right-hand column of item (ii) of the table in Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
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**第三項** 旧租税特別措置法第二十条の四第一項の規定により積み立てられた同項の表の第三号の中欄に規定する露天石炭採掘場に係る特定災害防止準備金の金額は、新租税特別措置法第二十条の四の規定の適用については、同条第一項の表の第三号の中欄に規定する露天石炭等採掘場に係る特定災害防止準備金の金額とみなす。
suppl-4091-22/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-5/par-3
The amount of the reserve for specified disaster prevention pertaining to an open-pit coal mine prescribed in the middle column of item (iii) of the table in Article 20-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was set aside pursuant to the provisions of that paragraph is deemed, with regard to the application of the provisions of Article 20-4 of the New Act on Special Measures Concerning Taxation, to be the amount of the reserve for specified disaster prevention pertaining to an open-pit coal, etc. mine prescribed in the middle column of item (iii) of the table in paragraph (1) of that Article.
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### 第六条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
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suppl-4091-22/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-6
**第一項** 新租税特別措置法第二十一条の規定は、個人の同条第二項各号に掲げる取引による施行日以後の収入金額について適用し、個人の旧租税特別措置法第二十一条第二項各号に掲げる取引による施行日前の収入金額については、なお従前の例による。この場合において、平成九年分の所得税に係る新租税特別措置法第二十一条第一項の規定の適用については、同項中「百分の二十五」とあるのは、「百分の三十」とする。
suppl-4091-22/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-6/par-1
The provisions of Article 21 of the New Act on Special Measures Concerning Taxation apply to an individual's revenue on or after the Effective Date from the transactions listed in the items of paragraph (2) of that Article, and with regard to an individual's revenue before the Effective Date from the transactions listed in the items of Article 21, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 21, paragraph (1) of the New Act on Special Measures Concerning Taxation concerning income tax for 1997, the phrase "25 percent" in that paragraph is deemed to be replaced with "30 percent".
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### 第七条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4091-22/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-7
**第一項** 新租税特別措置法第三十四条の二第二項第二号の規定は、個人が平成九年一月一日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4091-22/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-7/par-1
The provisions of Article 34-2, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1997, and with regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第三十四条の二第二項第八号の規定は、個人が密集市街地における防災街区の整備の促進に関する法律の施行の日以後に行う同条第一項に規定する土地等の譲渡について適用する。
suppl-4091-22/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-7/par-2
The provisions of Article 34-2, paragraph (2), item (viii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the date on which the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts comes into effect.
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**第三項** 新租税特別措置法第三十七条（同条第一項の表の第十八号に係る部分に限る。）の規定は、個人が密集市街地における防災街区の整備の促進に関する法律の施行の日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用する。
suppl-4091-22/art-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-7/par-3
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xviii) of the table in paragraph (1) of that Article) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the date on which the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts comes into effect, and that individual acquires assets listed in the right-hand column of that item on or after that date.
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### 第八条（特定中小会社が発行した株式に係る譲渡損失の繰越控除等に関する経過措置） — Transitional Measures Concerning Deduction for Carryover, etc. of Capital Losses on Shares Issued by Specified Small and Medium Sized Companies
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suppl-4091-22/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-8
**第一項** 新租税特別措置法第三十七条の十三の規定は、居住者又は国内に恒久的施設を有する非居住者が中小企業の創造的事業活動の促進に関する臨時措置法の一部を改正する法律の施行の日以後に払込みにより取得をする同条第一項に規定する特定株式に係る同項に規定する損失の金額として政令で定める金額及び同条第四項に規定する特定株式に係る譲渡損失の金額について適用する。
suppl-4091-22/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-8/par-1
The provisions of Article 37-13 of the New Act on Special Measures Concerning Taxation apply to the amount specified by Cabinet Order as the amount of losses prescribed in paragraph (1) of that Article pertaining to specified shares prescribed in that paragraph that a resident or a nonresident who has a permanent establishment in Japan acquires through payment on or after the date on which the Act Partially Amending the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium Sized Enterprises comes into effect, and to the amount of capital losses pertaining to specified shares prescribed in paragraph (4) of that Article.
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### 第九条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Residents Pertaining to Specified Foreign Subsidiaries, etc.
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suppl-4091-22/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-9
**第一項** 新租税特別措置法第四十条の四第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度の同項に規定する適用対象留保金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に終了した事業年度の同項に規定する適用対象留保金額については、なお従前の例による。
suppl-4091-22/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-9/par-1
The provisions of Article 40-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph ending on or after the Effective Date, and with regard to the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, the provisions then in force continue to govern.
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### 第十条（住宅の取得等をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where a Dwelling Is Acquired, etc.
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suppl-4091-22/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-10
**第一項** 居住者が、平成八年十二月三十一日以前に旧租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。）を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-4091-22/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-10/par-1
In the case where a resident put a dwelling house or existing house prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or a house on which extension or renovation, etc. has been carried out (limited to the part pertaining to that extension or renovation, etc.), to use as the resident's own residence on or before December 31, 1996 as specified in that paragraph, the provisions then in force continue to govern.
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**第二項** 前項の場合において、新租税特別措置法第四十一条第一項の規定の適用がある場合における旧租税特別措置法第四十一条第一項に規定する住宅の取得等に係る同条及び旧租税特別措置法第四十一条の二の規定の適用については、旧租税特別措置法第四十一条第二項第一号中「二千万円」とあるのは「二千万円（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）第一条の規定による改正後の租税特別措置法第四十一条第一項の規定の適用に係る同項に規定する借入金又は債務（以下この項及び次項において「新借入金等」という。）の金額を有するときは、二千万円から新借入金等の金額（当該金額が二千万円を超えるときは、二千万円）を控除した残額）」と、同項第二号中「二千万円」とあるのは「二千万円（新借入金等の金額を有するときは、二千万円から新借入金等の金額（当該金額が二千万円を超えるときは、二千万円）を控除した残額）」と、「金額が千万円」とあるのは「金額が千万円（当該新借入金等の金額が二千万円を超える場合には、三千万円から当該新借入金等の金額（当該金額が三千万円を超えるときは、三千万円）を控除した残額。以下この号において同じ。）」と、「二十万円」とあるのは「二千万円（新借入金等の金額を有するときは、二千万円から新借入金等の金額（当該金額が二千万円を超えるときは、二千万円）を控除した残額）の一パーセントに相当する金額」と、同条第三項中「合計額が千万円」とあるのは「合計額が千万円（新借入金等の金額を有するときは、千万円から新借入金等の金額（当該金額が千万円を超えるときは、千万円）を控除した残額。以下この項において同じ。）」とする。
suppl-4091-22/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-10/par-2
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 41 of the Former Act on Special Measures Concerning Taxation and Article 41-2 of the Former Act on Special Measures Concerning Taxation pertaining to the acquisition, etc. of a dwelling prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where the provisions of Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation apply, the phrase "20 million yen" in Article 41, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "20 million yen (or, if there is an amount of borrowings or obligations prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) pertaining to the application of the provisions of that paragraph (hereinafter referred to as "new borrowings, etc." in this paragraph and the following paragraph), the remaining amount obtained by deducting the amount of new borrowings, etc. (or 20 million yen, if that amount exceeds 20 million yen) from 20 million yen)", the phrase "20 million yen" in item (ii) of that paragraph is deemed to be replaced with "20 million yen (or, if there is an amount of new borrowings, etc., the remaining amount obtained by deducting the amount of new borrowings, etc. (or 20 million yen, if that amount exceeds 20 million yen) from 20 million yen)", the phrase "amount is 10 million yen" is deemed to be replaced with "amount is 10 million yen (or, if the amount of those new borrowings, etc. exceeds 20 million yen, the remaining amount obtained by deducting the amount of those new borrowings, etc. (or 30 million yen, if that amount exceeds 30 million yen) from 30 million yen; the same applies hereinafter in this item)", the phrase "200,000 yen" is deemed to be replaced with "the amount equivalent to 1 percent of 20 million yen (or, if there is an amount of new borrowings, etc., the remaining amount obtained by deducting the amount of new borrowings, etc. (or 20 million yen, if that amount exceeds 20 million yen) from 20 million yen)", and the phrase "total amount is 10 million yen" in paragraph (3) of that Article is deemed to be replaced with "total amount is 10 million yen (or, if there is an amount of new borrowings, etc., the remaining amount obtained by deducting the amount of new borrowings, etc. (or 10 million yen, if that amount exceeds 10 million yen) from 10 million yen; the same applies hereinafter in this paragraph)".
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### 第十条の二（住宅の取得等をした場合の所得税額の特別控除に関する経過措置と定率による税額控除の特例との調整） — Adjustment Between the Transitional Measures Concerning the Special Income Tax Credit Where a Dwelling Is Acquired, etc. and the Special Provisions on Tax Credit at a Fixed Rate
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suppl-4091-22/art-10-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-10-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-10-2
**第一項** 前条の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号。以下「所得税等負担軽減措置法」という。）第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）附則第十条の規定並びに」とする。
suppl-4091-22/art-10-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-10-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-10-2/par-1
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999; hereinafter referred to as the "Income Tax and Corporation Tax Burden Reduction Act") in the case where the provisions of the preceding Article apply, the phrase "provisions, and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions, the provisions of Article 10 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997), and".
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**第二項** 前条の規定の適用がある場合における所得税等負担軽減措置法第十二条の規定の適用については、同条第二項中「規定を」とあるのは「規定（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）附則第十条の規定の適用がある場合には、当該規定を含む。）を」と、「同条第二号」とあるのは「所得税法第百九十条第二号」とする。
suppl-4091-22/art-10-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-10-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-10-2/par-2
With regard to the application of the provisions of Article 12 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of the preceding Article apply, the phrase "the provisions" in paragraph (2) of that Article is deemed to be replaced with "the provisions (including, where the provisions of Article 10 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) apply, those provisions)", and the phrase "item (ii) of that Article" is deemed to be replaced with "Article 190, item (ii) of the Income Tax Act".
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### 第十一条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-4091-22/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-11
**第一項** 新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4091-22/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-11/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) beginning on or after the Effective Date, and with regard to corporation tax for business years of a corporation that began before the Effective Date, the provisions then in force continue to govern.
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### 第十二条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
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suppl-4091-22/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-12
**第一項** 新租税特別措置法第四十二条の七の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の七第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4091-22/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-12/par-1
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the Effective Date, and with regard to business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
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### 第十三条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4091-22/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13
**第一項** 新租税特別措置法第四十三条の三第一項の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する研究施設について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の三第一項に規定する研究施設については、なお従前の例による。
suppl-4091-22/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/par-1
The provisions of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph that a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to research facilities prescribed in Article 43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四十四条の三第一項（同項第五号から第七号までに係る部分に限る。）の規定は、法人が施行日以後に取得等をする同項に規定する特定事業用資産について適用する。
suppl-4091-22/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/par-2
The provisions of Article 44-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (v) through (vii) of that paragraph) apply to specified business-use assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date.
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**第三項** 新租税特別措置法第四十四条の六第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信設備について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の六第一項に規定する特定電気通信設備については、なお従前の例による。
suppl-4091-22/art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/par-3
The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第四十五条第一項の規定は、法人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4091-22/art-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/par-4
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新租税特別措置法第四十五条の二第二項の規定は、法人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十五条の二第二項に規定する医療用機器等については、なお従前の例による。
suppl-4091-22/art-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/par-5
The provisions of Article 45-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第六項** 新租税特別措置法第四十六条第一項の規定は、施行日以後に同項各号に規定する中小企業構造改善計画、構造改善事業計画若しくは構造改善円滑化計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号の商工組合等、特定組合若しくは特定商工組合等又は漁業協同組合等の構成員の有する当該各号に定める減価償却資産について適用し、施行日前に旧租税特別措置法第四十六条第一項各号に規定する中小企業構造改善計画、構造改善事業計画若しくは構造改善円滑化計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受けた当該各号の商工組合等、特定組合若しくは特定商工組合等又は漁業協同組合等の構成員の有する当該各号に定める減価償却資産については、なお従前の例による。
suppl-4091-22/art-13/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/par-6
The provisions of Article 46, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the depreciable assets specified in the items of that paragraph that are held by a member of a commercial and industrial association, etc., specified association or specified commercial and industrial association, etc., or fishery cooperative, etc. referred to in those items that obtains, on or after the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or structural improvement facilitation plan, or small and medium sized fishery structural improvement plan prescribed in those items, and with regard to the depreciable assets specified in the items of Article 46, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held by a member of a commercial and industrial association, etc., specified association or specified commercial and industrial association, etc., or fishery cooperative, etc. referred to in those items that obtained, before the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or structural improvement facilitation plan, or small and medium sized fishery structural improvement plan prescribed in those items, the provisions then in force continue to govern.
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**第七項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第三項第二号及び第五号に掲げる建築物については、なお従前の例による。
suppl-4091-22/art-13/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/par-7
With regard to the buildings listed in Article 47, paragraph (3), items (ii) and (v) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第八項** 新租税特別措置法第五十条第一項の規定は、法人が施行日以後に同項に規定する植林費を支出する場合について適用し、法人が施行日前に旧租税特別措置法第五十条第一項に規定する植林費を支出した場合については、なお従前の例による。
suppl-4091-22/art-13/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/par-8
The provisions of Article 50, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where a corporation disburses planting expenses prescribed in that paragraph on or after the Effective Date, and with regard to the case where a corporation disbursed planting expenses prescribed in Article 50, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.
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**第九項** 法人が施行日前に取得等をした旧租税特別措置法第五十二条の四に規定する特定減価償却資産については、なお従前の例による。
suppl-4091-22/art-13/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/par-9
With regard to specified depreciable assets prescribed in Article 52-4 of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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### 第十四条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-4091-22/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14
**第一項** 旧租税特別措置法第五十四条第一項に規定する法人が施行日前に開始した事業年度において同項の規定により積み立てた輸入製品国内市場開拓準備金の金額の益金の額への算入については、なお従前の例による。
suppl-4091-22/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-1
With regard to the inclusion in gross profit of the amount of the reserve for domestic market development for imported products that a corporation prescribed in Article 54, paragraph (1) of the Former Act on Special Measures Concerning Taxation set aside pursuant to the provisions of that paragraph in business years beginning before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第五十五条の三第一項の規定は、法人が施行日以後に取得する同項に規定する特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条の三第一項に規定する特定株式等については、なお従前の例による。
suppl-4091-22/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-2
The provisions of Article 55-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in that paragraph that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date, the provisions then in force continue to govern.
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**第三項** 旧租税特別措置法第五十五条の七第一項の規定により積み立てられた同項の表の第三号の中欄に規定する露天石炭採掘場に係る特定災害防止準備金の金額は、新租税特別措置法第五十五条の七の規定の適用については、同条第一項の表の第三号の中欄に規定する露天石炭等採掘場に係る特定災害防止準備金の金額とみなす。
suppl-4091-22/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-3
The amount of the reserve for specified disaster prevention pertaining to an open-pit coal mine prescribed in the middle column of item (iii) of the table in Article 55-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was set aside pursuant to the provisions of that paragraph is deemed, with regard to the application of the provisions of Article 55-7 of the New Act on Special Measures Concerning Taxation, to be the amount of the reserve for specified disaster prevention pertaining to an open-pit coal, etc. mine prescribed in the middle column of item (iii) of the table in paragraph (1) of that Article.
machine translation, not official
**第四項** 新租税特別措置法第五十六条の三第四項の規定は、法人が施行日以後に開始する事業年度において同条第一項の規定により積み立てる計画造林準備金の金額の益金の額への算入について適用し、法人が施行日前に開始した事業年度において旧租税特別措置法第五十六条の三第一項の規定により積み立てた計画造林準備金の金額の益金の額への算入については、なお従前の例による。
suppl-4091-22/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-4
The provisions of Article 56-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the inclusion in gross profit of the amount of the reserve for planned afforestation that a corporation sets aside pursuant to the provisions of paragraph (1) of that Article in business years beginning on or after the Effective Date, and with regard to the inclusion in gross profit of the amount of the reserve for planned afforestation that a corporation set aside pursuant to the provisions of Article 56-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation in business years that began before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第五項** 新租税特別措置法第五十七条の三第一項に規定する法人で施行日以後最初に開始する事業年度（以下この項及び次項において「改正事業年度」という。）において第二号に掲げる金額が第一号に掲げる金額を超えるものの改正事業年度における同条の規定の適用については、同条第一項第二号に規定する累積限度額は、同号の規定にかかわらず、第二号に掲げる金額とする。
suppl-4091-22/art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-5
With regard to the application of the provisions of Article 57-3 of the New Act on Special Measures Concerning Taxation in the business year of the amendment for a corporation prescribed in paragraph (1) of that Article for which, in the first business year beginning on or after the Effective Date (hereinafter referred to as the "business year of the amendment" in this paragraph and the following paragraph), the amount listed in item (ii) exceeds the amount listed in item (i), the cumulative limit amount prescribed in paragraph (1), item (ii) of that Article is, notwithstanding the provisions of that item, to be the amount listed in item (ii).
machine translation, not official
**一** 改正事業年度終了の日における新租税特別措置法第五十七条の三第一項第一号イに掲げる金額の百分の六十に相当する金額
suppl-4091-22/art-14/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-14/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-5/item-1
the amount equivalent to 60 percent of the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation as of the end of the business year of the amendment;
machine translation, not official
**二** 次に掲げる金額のうちいずれか少ない金額
suppl-4091-22/art-14/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-14/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-5/item-2
whichever is the smaller of the following amounts:
machine translation, not official
**イ** 改正事業年度の直前の事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに旧租税特別措置法第五十七条の三第二項から第四項までの規定により益金の額に算入された金額がある場合には、当該金額を控除した金額とし、改正事業年度において合併をした合併法人については、被合併法人から引き継いだ使用済核燃料再処理準備金の金額を加算した金額とする。）
suppl-4091-22/art-14/par-5/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-14/par-5/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-5/item-2/sub-1
the amount of the reserve for reprocessing of spent nuclear fuel as of the end of the business year immediately preceding the business year of the amendment (if there is any amount that has been included in gross profit pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the Former Act on Special Measures Concerning Taxation by that day, the amount obtained by deducting that amount, and, for a merging corporation that has carried out a merger in the business year of the amendment, the amount obtained by adding the amount of the reserve for reprocessing of spent nuclear fuel taken over from the merged corporation);
machine translation, not official
**ロ** 改正事業年度終了の日における新租税特別措置法第五十七条の三第一項第一号イに掲げる金額の百分の七十に相当する金額
suppl-4091-22/art-14/par-5/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-14/par-5/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-5/item-2/sub-2
the amount equivalent to 70 percent of the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation as of the end of the business year of the amendment.
machine translation, not official
**第六項** 前項の規定の適用を受けた法人の改正事業年度の翌事業年度から経過措置適用後の事業年度（当該事業年度の新租税特別措置法第五十七条の三第一項第二号に規定する累積限度額が当該事業年度の第一号に掲げる金額を超えることとなる最初の事業年度をいう。）の直前の事業年度までの各事業年度においては、同条第一項第二号に規定する累積限度額は、同号の規定にかかわらず、次に掲げる金額のうちいずれか少ない金額とする。
suppl-4091-22/art-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-6
In each business year from the business year following the business year of the amendment of a corporation that has been subject to the application of the provisions of the preceding paragraph through the business year immediately preceding the business year after the application of the transitional measures (meaning the first business year in which the cumulative limit amount prescribed in Article 57-3, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation for that business year comes to exceed the amount listed in item (i) for that business year), the cumulative limit amount prescribed in paragraph (1), item (ii) of that Article is, notwithstanding the provisions of that item, to be whichever is the smaller of the following amounts:
machine translation, not official
**一** 当該事業年度の直前の事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに新租税特別措置法第五十七条の三第二項から第四項までの規定により益金の額に算入された金額がある場合には、当該金額を控除した金額とし、当該事業年度において合併をした合併法人については、被合併法人から引き継いだ使用済核燃料再処理準備金の金額を加算した金額とする。）
suppl-4091-22/art-14/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-14/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-6/item-1
the amount of the reserve for reprocessing of spent nuclear fuel as of the end of the business year immediately preceding that business year (if there is any amount that has been included in gross profit pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation by that day, the amount obtained by deducting that amount, and, for a merging corporation that has carried out a merger in that business year, the amount obtained by adding the amount of the reserve for reprocessing of spent nuclear fuel taken over from the merged corporation);
machine translation, not official
**二** 当該事業年度終了の日における新租税特別措置法第五十七条の三第一項第一号イに掲げる金額の百分の七十に相当する金額
suppl-4091-22/art-14/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-14/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-6/item-2
the amount equivalent to 70 percent of the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation as of the end of that business year.
machine translation, not official
**第七項** 新租税特別措置法第五十七条の三第一項に規定する法人が施行日以後に開始する各事業年度終了の日において有する同項に規定する使用済核燃料のうちに、特定使用済核燃料（租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号）附則第十二条第五項に規定する政令で定める事業年度終了の日において有していた当該使用済核燃料をいう。）がある場合における新租税特別措置法第五十七条の三及び前二項の規定の適用については、同条第一項第二号中「前号イに掲げる金額」とあるのは「前号イに掲げる金額（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）附則第十四条第七項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」と、第五項第一号及び第二号ロ中「掲げる金額」とあるのは「掲げる金額（第七項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」と、前項第二号中「掲げる金額」とあるのは「掲げる金額（次項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」とする。
suppl-4091-22/art-14/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-7
In the case where spent nuclear fuel prescribed in Article 57-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation prescribed in that paragraph holds at the end of each business year beginning on or after the Effective Date includes specified spent nuclear fuel (meaning that spent nuclear fuel which was held at the end of the business year specified by Cabinet Order as prescribed in Article 12, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983)), with regard to the application of the provisions of Article 57-3 of the New Act on Special Measures Concerning Taxation and of the preceding two paragraphs, the phrase "amount listed in (a) of the preceding item" in paragraph (1), item (ii) of that Article is deemed to be replaced with "amount listed in (a) of the preceding item (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in Article 14, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997))", the phrase "amount listed" in paragraph (5), item (i) and item (ii), (b) is deemed to be replaced with "amount listed (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in paragraph (7))", and the phrase "amount listed" in item (ii) of the preceding paragraph is deemed to be replaced with "amount listed (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in the following paragraph)".
machine translation, not official
### 第十五条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
caption: machine translation, not official
suppl-4091-22/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-15
**第一項** 新租税特別措置法第五十八条の規定は、法人の同条第二項各号に掲げる取引による施行日以後の収入金額について適用し、法人の旧租税特別措置法第五十八条第二項各号に掲げる取引による施行日前の収入金額については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における新租税特別措置法第五十八条第一項の規定の適用については、同項中「百分の二十五」とあるのは、「百分の三十」とする。
suppl-4091-22/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-15/par-1
The provisions of Article 58 of the New Act on Special Measures Concerning Taxation apply to a corporation's revenue on or after the Effective Date from the transactions listed in the items of paragraph (2) of that Article, and with regard to a corporation's revenue before the Effective Date from the transactions listed in the items of Article 58, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 58, paragraph (1) of the New Act on Special Measures Concerning Taxation in a business year of a corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "25 percent" in that paragraph is deemed to be replaced with "30 percent".
machine translation, not official
### 第十六条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
caption: machine translation, not official
suppl-4091-22/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-16
**第一項** 新租税特別措置法第六十五条の四第一項第二号の規定は、法人が平成九年一月一日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4091-22/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-16/par-1
The provisions of Article 65-4, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after January 1, 1997, and with regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新租税特別措置法第六十五条の四第一項第八号の規定は、法人が密集市街地における防災街区の整備の促進に関する法律の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4091-22/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-16/par-2
The provisions of Article 65-4, paragraph (1), item (viii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date on which the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts comes into effect.
machine translation, not official
**第三項** 新租税特別措置法第六十五条の七（同条第一項の表の第十九号に係る部分に限る。）及び第六十五条の八（同号に係る部分に限る。）の規定は、法人が密集市街地における防災街区の整備の促進に関する法律の施行の日以後に同号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る同条第一項の特別勘定について適用する。
suppl-4091-22/art-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-16/par-3
The provisions of Article 65-7 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xix) of the table in paragraph (1) of that Article) and of Article 65-8 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply to the assets and to the special accounts referred to in paragraph (1) of that Article pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of that item on or after the date on which the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts comes into effect and acquires assets listed in the right-hand column of that item on or after that date.
machine translation, not official
### 第十七条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Domestic Corporations Pertaining to Specified Foreign Subsidiaries, etc.
caption: machine translation, not official
suppl-4091-22/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-17
**第一項** 新租税特別措置法第六十六条の六第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度の同項に規定する適用対象留保金額について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等の施行日前に終了した事業年度の同項に規定する適用対象留保金額については、なお従前の例による。
suppl-4091-22/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-17/par-1
The provisions of Article 66-6, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph ending on or after the Effective Date, and with regard to the amount of applicable retained income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十八条（地価税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Land Value Tax
caption: machine translation, not official
suppl-4091-22/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-18
**第一項** 新租税特別措置法第七十一条の七の規定は、平成九年以後の各年の課税時期において個人又は法人が有する同条第一項から第三項までに規定する土地等に係る地価税について適用し、平成八年以前の各年の課税時期において個人又は法人が有していた土地等に係る地価税については、なお従前の例による。
suppl-4091-22/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-18/par-1
The provisions of Article 71-7 of the New Act on Special Measures Concerning Taxation apply to land value tax on land, etc. prescribed in paragraphs (1) through (3) of that Article held by an individual or corporation at the taxation time of each year of 1997 and subsequent years, and with regard to land value tax on land, etc. held by an individual or corporation at the taxation time of each year of 1996 and earlier years, the provisions then in force continue to govern.
machine translation, not official
### 第十九条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
caption: machine translation, not official
suppl-4091-22/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-19
**第一項** 新租税特別措置法第七十二条から第七十四条までの規定は、施行日以後に新築し、又は取得するこれらの規定に規定する住宅用家屋の所有権の保存若しくは移転の登記又は当該住宅用家屋を目的とする抵当権の設定の登記に係る登録免許税について適用し、施行日前に新築し、又は取得した旧租税特別措置法第七十二条から第七十四条までに規定する住宅用家屋の所有権の保存若しくは移転の登記又は当該住宅用家屋を目的とする抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-4091-22/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-19/par-1
The provisions of Articles 72 through 74 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house for residential use prescribed in those provisions that is newly built or acquired on or after the Effective Date, or on the registration of the creation of a mortgage on that house for residential use, and with regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house for residential use prescribed in Articles 72 through 74 of the Former Act on Special Measures Concerning Taxation that was newly built or acquired before the Effective Date, or on the registration of the creation of a mortgage on that house for residential use, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第七十七条の規定は、平成十年一月一日以後に行われる同条に規定する贈与により取得する同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しくは賃借権の移転又は設定の登記に係る登録免許税について適用し、同日前に行われた旧租税特別措置法第七十七条に規定する贈与により取得した同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しくは賃借権の移転又は設定の登記に係る登録免許税については、なお従前の例による。
suppl-4091-22/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-19/par-2
The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the transfer of ownership of farmland, pasture land or quasi-farmland prescribed in that Article, or of the transfer or creation of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired through a gift prescribed in that Article made on or after January 1, 1998, and with regard to registration and license tax on the registration of the transfer of ownership of farmland, pasture land or quasi-farmland prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation, or of the transfer or creation of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired through a gift prescribed in that Article made before that date, the provisions then in force continue to govern.
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**第三項** 旧租税特別措置法第七十七条の四第二項に規定する農住組合の組合員が平成十一年三月三十一日までに同項に規定する交換分合により土地を取得する場合における同項に規定する登記については、同項の規定は、なおその効力を有する。この場合において、同項中「平成九年三月三十一日」とあるのは、「平成十一年三月三十一日」とする。
suppl-4091-22/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-19/par-3
With regard to the registration prescribed in Article 77-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a member of an agricultural and residential land cooperative prescribed in that paragraph acquires land through exchange and consolidation prescribed in that paragraph by March 31, 1999, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 1997" in that paragraph is deemed to be replaced with "March 31, 1999".
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**第四項** 旧租税特別措置法第七十八条の二に規定する生産森林組合又は農業生産法人が平成十一年三月三十一日までに同条に規定する出資を受ける場合における同条に規定する登記については、同条の規定は、なおその効力を有する。この場合において、同条中「平成九年三月三十一日」とあるのは、「平成十一年三月三十一日」とする。
suppl-4091-22/art-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-19/par-4
With regard to the registration prescribed in Article 78-2 of the Former Act on Special Measures Concerning Taxation in the case where a production forestry cooperative or agricultural production corporation prescribed in that Article receives a capital contribution prescribed in that Article by March 31, 1999, the provisions of that Article remain in force. In this case, the phrase "March 31, 1997" in that Article is deemed to be replaced with "March 31, 1999".
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### 第二十条（酒税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax
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suppl-4091-22/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-20
**第一項** 平成九年十月一日から平成十年四月三十日までの間に酒類の製造場から移出される新租税特別措置法第八十七条に規定するしょうちゅう甲類に係る同条の規定の適用については、同条中「同法第三章及び次条」とあるのは、「同法第三章、酒税法の一部を改正する法律（平成九年法律第二十一号）附則第四条第一項の規定によりなおその効力を有するものとされ同項の規定により読み替えられた同法による改正前の酒税法第二十二条及び次条第一項」とする。
suppl-4091-22/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-20/par-1
With regard to the application of the provisions of Article 87 of the New Act on Special Measures Concerning Taxation to class A shochu prescribed in that Article that is removed from a liquor manufacturing site during the period from October 1, 1997 to April 30, 1998, the phrase "Chapter III of that Act and the following Article" in that Article is deemed to be replaced with "Chapter III of that Act, Article 22 of the Liquor Tax Act prior to the amendment by the Act Partially Amending the Liquor Tax Act (Act No. 21 of 1997), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of that Act and as read with the replacement of terms under that paragraph, and paragraph (1) of the following Article".
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**第二項** 平成九年十月一日から平成十年九月三十日までの間に酒類の製造場から移出される新租税特別措置法第八十七条に規定するしょうちゅう乙類に係る同条の規定の適用については、同条中「同法第三章及び次条」とあるのは、「同法第三章、酒税法の一部を改正する法律（平成九年法律第二十一号）附則第四条第二項の規定によりなおその効力を有するものとされ同項の規定により読み替えられた同法による改正前の酒税法第二十二条並びに次条第一項及び第二項」とする。
suppl-4091-22/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-20/par-2
With regard to the application of the provisions of Article 87 of the New Act on Special Measures Concerning Taxation to class B shochu prescribed in that Article that is removed from a liquor manufacturing site during the period from October 1, 1997 to September 30, 1998, the phrase "Chapter III of that Act and the following Article" in that Article is deemed to be replaced with "Chapter III of that Act, Article 22 of the Liquor Tax Act prior to the amendment by the Act Partially Amending the Liquor Tax Act (Act No. 21 of 1997), which remains in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of that Act and as read with the replacement of terms under that paragraph, and paragraphs (1) and (2) of the following Article".
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**第三項** 平成十年十月一日から平成十二年九月三十日までの間に酒類の製造場から移出される新租税特別措置法第八十七条に規定するしょうちゅう乙類に係る同条の規定の適用については、同条中「同法第三章及び次条」とあるのは、「同法第三章、酒税法の一部を改正する法律（平成九年法律第二十一号）附則第四条第三項の規定によりなおその効力を有するものとされ同項の規定により読み替えられた同法による改正前の酒税法第二十二条及び次条第三項」とする。
suppl-4091-22/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-20/par-3
With regard to the application of the provisions of Article 87 of the New Act on Special Measures Concerning Taxation to class B shochu prescribed in that Article that is removed from a liquor manufacturing site during the period from October 1, 1998 to September 30, 2000, the phrase "Chapter III of that Act and the following Article" in that Article is deemed to be replaced with "Chapter III of that Act, Article 22 of the Liquor Tax Act prior to the amendment by the Act Partially Amending the Liquor Tax Act (Act No. 21 of 1997), which remains in force pursuant to the provisions of Article 4, paragraph (3) of the Supplementary Provisions of that Act and as read with the replacement of terms under that paragraph, and paragraph (3) of the following Article".
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### 第二十一条（航空機燃料税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Aviation Fuel Tax
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suppl-4091-22/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-21
**第一項** 平成九年七月一日（以下この条において「指定日」という。）前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。
suppl-4091-22/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-21/par-1
With regard to aviation fuel tax that was imposed or should have been imposed before July 1, 1997 (hereinafter referred to as the "designated day" in this Article), the provisions then in force continue to govern.
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**第二項** 指定日以後最初に航行する時において新租税特別措置法第九十条の八第一項に規定する沖縄路線航空機である航空機に航空機燃料税法（昭和四十七年法律第七号）第十一条に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、同項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する同法の規定の適用に関し必要な事項は、政令で定める。
suppl-4091-22/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-21/par-2
If, at the time of the first flight on or after the designated day, there is aviation fuel existing in an aircraft that is an aircraft for Okinawa routes prescribed in Article 90-8, paragraph (1) of the New Act on Special Measures Concerning Taxation on which aviation fuel tax has been imposed or should be imposed at the tax rate prescribed in Article 11 of the Aviation Fuel Tax Act (Act No. 7 of 1972), that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where the aircraft is located, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in that paragraph is deemed to have been loaded onto that aircraft. In this case, necessary matters concerning the application of the provisions of that Act to that aviation fuel are specified by Cabinet Order.
machine translation, not official
**第三項** 指定日前にした行為及び第一項の規定によりなお従前の例によることとされる航空機燃料税に係る指定日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4091-22/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-21/par-3
With regard to the application of penal provisions to acts committed before the designated day and to acts committed on or after the designated day in relation to aviation fuel tax for which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.
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### 第二十二条（印紙税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Stamp Tax
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suppl-4091-22/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-22
**第一項** 施行日前に課した、又は課すべきであった印紙税法（昭和四十二年法律第二十三号）別表第一第一号の物件名の欄１に掲げる不動産の譲渡に関する契約書及び同表第二号に掲げる請負に関する契約書に係る印紙税については、なお従前の例による。
suppl-4091-22/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-22/par-1
With regard to stamp tax that was imposed or should have been imposed before the Effective Date on contract documents concerning the transfer of real property listed in 1 of the column of document names for No. 1 of Appended Table 1 of the Stamp Tax Act (Act No. 23 of 1967) and on contract documents concerning work contracts listed in No. 2 of that table, the provisions then in force continue to govern.
machine translation, not official
**第二項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされる印紙税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4091-22/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-22/par-2
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date in relation to stamp tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
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### 第二十三条（有価証券取引税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Securities Transaction Tax
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suppl-4091-22/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-23
**第一項** 新租税特別措置法第九十四条第一項の規定は、施行日以後に行う同項に規定する株式の譲渡に係る有価証券取引税について適用する。
suppl-4091-22/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-23/par-1
The provisions of Article 94, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to securities transaction tax on transfers of shares prescribed in that paragraph carried out on or after the Effective Date.
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### 第二十四条（住宅の取得等をした場合の所得税額の特別控除の適用期間に係る特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Application Period of the Special Income Tax Credit Where a Dwelling Is Acquired, etc.
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suppl-4091-22/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-24
**第一項** 第二条の規定による改正前の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「旧震災特例法」という。）第十六条第一項に規定する居住者が、同項に規定する居住の用に供することができなくなった日の属する年の翌年以後の各年（同項に規定する家屋を居住の用に供した日の属する年の翌年以後五年間の各年に限る。）において同項に規定する住宅借入金等の金額を有する場合については、なお従前の例による。
suppl-4091-22/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-24/par-1
In the case where a resident prescribed in Article 16, paragraph (1) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake prior to the amendment by Article 2 (hereinafter referred to as the "Former Earthquake Tax Special Provisions Act") has an amount of housing loans, etc. prescribed in that paragraph in each year from the year following the year that includes the day on which the resident became unable to use the house as a residence as prescribed in that paragraph (limited to each year in the five years from the year following the year that includes the day on which the resident put the house prescribed in that paragraph to use as a residence), the provisions then in force continue to govern.
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**第二項** 旧震災特例法第十六条第二項に規定する居住者が、同項に規定する住宅の取得等をし、平成八年十二月三十一日以前に同項の定めるところにより居住の用に供した場合については、なお従前の例による。
suppl-4091-22/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-24/par-2
In the case where a resident prescribed in Article 16, paragraph (2) of the Former Earthquake Tax Special Provisions Act has carried out the acquisition, etc. of a dwelling prescribed in that paragraph and put it to use as a residence as specified in that paragraph on or before December 31, 1996, the provisions then in force continue to govern.
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**第三項** 前二項の場合において、旧震災特例法第十六条第一項又は第二項の規定の適用があり、かつ、新租税特別措置法第四十一条第一項の規定の適用がある場合における附則第十条第二項の規定の適用については、同項中「場合における」とあるのは「場合における第二条の規定による改正前の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「旧震災特例法」という。）第十六条第一項又は第二項の規定により読み替えて適用される」と、「については、」とあるのは「については、旧震災特例法第十六条第一項又は第二項の規定により読み替えて適用される」とする。
suppl-4091-22/art-24/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-24/par-3
In the cases referred to in the preceding two paragraphs, with regard to the application of the provisions of Article 10, paragraph (2) of the Supplementary Provisions in the case where the provisions of Article 16, paragraph (1) or (2) of the Former Earthquake Tax Special Provisions Act apply and the provisions of Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation apply, the phrase "in the case where" in that paragraph is deemed to be replaced with "in the case where, as applied with the replacement of terms pursuant to the provisions of Article 16, paragraph (1) or (2) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake prior to the amendment by Article 2 (hereinafter referred to as the "Former Earthquake Tax Special Provisions Act" in this paragraph),", and the phrase "with regard to" is deemed to be replaced with "with regard to, as applied with the replacement of terms pursuant to the provisions of Article 16, paragraph (1) or (2) of the Former Earthquake Tax Special Provisions Act,".
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### 第二十五条（住宅の取得等をした場合の所得税額の特別控除の控除額に係る特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of the Special Income Tax Credit Where a Dwelling Is Acquired, etc.
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suppl-4091-22/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-25
**第一項** 第二条の規定による改正後の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「新震災特例法」という。）第十六条第一項又は第二項の規定の適用があり、かつ、附則第十条第一項の規定により旧租税特別措置法第四十一条第一項の規定の適用がある場合における附則第十条第二項の規定の適用については、同項中「新租税特別措置法第四十一条第一項」とあるのは「第二条の規定による改正後の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項又は第二項」と、「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）第一条の規定による改正後の租税特別措置法第四十一条第一項の規定の適用に係る同項に規定する借入金又は債務（」とあるのは「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）第二条の規定による改正後の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項（同条第二項の規定により適用される場合を含む。）の規定の適用に係る同条第一項に規定する再建住宅借入金等（同条第二項の規定の適用がある場合には、同項に規定する他の住宅借入金等を含む。」とする。
suppl-4091-22/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-25/par-1
With regard to the application of the provisions of Article 10, paragraph (2) of the Supplementary Provisions in the case where the provisions of Article 16, paragraph (1) or (2) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by Article 2 (hereinafter referred to as the "New Special Provisions Law for Earthquake Victims") apply and the provisions of Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions, the phrase "Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation" in that paragraph is deemed to be replaced with "Article 16, paragraph (1) or (2) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by Article 2", and the phrase "borrowings or obligations prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) pertaining to the application of the provisions of that paragraph (" is deemed to be replaced with "rebuilt housing loans, etc. prescribed in Article 16, paragraph (1) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by Article 2 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) pertaining to the application of the provisions of that paragraph (including as applied pursuant to the provisions of paragraph (2) of that Article) (including, where the provisions of paragraph (2) of that Article apply, other housing loans, etc. prescribed in that paragraph;".
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**第二項** 新震災特例法第十六条第一項又は第二項の規定の適用があり、かつ、前条第一項又は第二項の規定により旧震災特例法第十六条第一項又は第二項の規定の適用がある場合における附則第十条第二項の規定の適用については、同項中「新租税特別措置法第四十一条第一項」とあるのは「第二条の規定による改正後の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項又は第二項」と、「場合における」とあるのは「場合における第二条の規定による改正前の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「旧震災特例法」という。）第十六条第一項又は第二項の規定により読み替えて適用される」と、「については、」とあるのは「については、旧震災特例法第十六条第一項又は第二項の規定により読み替えて適用される」と、「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）第一条の規定による改正後の租税特別措置法第四十一条第一項の規定の適用に係る同項に規定する借入金又は債務（」とあるのは「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）第二条の規定による改正後の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項（同条第二項の規定により適用される場合を含む。）の規定の適用に係る同条第一項に規定する再建住宅借入金等（同条第二項の規定の適用がある場合には、同項に規定する他の住宅借入金等を含む。」とする。
suppl-4091-22/art-25/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-25/par-2
With regard to the application of the provisions of Article 10, paragraph (2) of the Supplementary Provisions in the case where the provisions of Article 16, paragraph (1) or (2) of the New Special Provisions Law for Earthquake Victims apply and the provisions of Article 16, paragraph (1) or (2) of the Former Earthquake Tax Special Provisions Act apply pursuant to the provisions of paragraph (1) or (2) of the preceding Article, the phrase "Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation" in that paragraph is deemed to be replaced with "Article 16, paragraph (1) or (2) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by Article 2", the phrase "in the case where" is deemed to be replaced with "in the case where, as applied with the replacement of terms pursuant to the provisions of Article 16, paragraph (1) or (2) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake prior to the amendment by Article 2 (hereinafter referred to as the "Former Earthquake Tax Special Provisions Act" in this paragraph),", the phrase "with regard to" is deemed to be replaced with "with regard to, as applied with the replacement of terms pursuant to the provisions of Article 16, paragraph (1) or (2) of the Former Earthquake Tax Special Provisions Act,", and the phrase "borrowings or obligations prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) pertaining to the application of the provisions of that paragraph (" is deemed to be replaced with "rebuilt housing loans, etc. prescribed in Article 16, paragraph (1) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by Article 2 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) pertaining to the application of the provisions of that paragraph (including as applied pursuant to the provisions of paragraph (2) of that Article) (including, where the provisions of paragraph (2) of that Article apply, other housing loans, etc. prescribed in that paragraph;".
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### 第二十五条の二（住宅の取得等をした場合の所得税額の特別控除の適用期間に係る特例に関する経過措置等と定率による税額控除の特例との調整） — Adjustment Between the Transitional Measures, etc. Concerning Special Provisions on the Application Period of the Special Income Tax Credit Where a Dwelling Is Acquired, etc. and the Special Provisions on Tax Credit at a Fixed Rate
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suppl-4091-22/art-25-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-25-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-25-2
**第一項** 前二条の規定の適用がある場合における所得税等負担軽減措置法第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）附則第二十四条及び第二十五条の規定並びに」とする。
suppl-4091-22/art-25-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-25-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-25-2/par-1
With regard to the application of the provisions of Article 6 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of the preceding two Articles apply, the phrase "provisions, and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions, the provisions of Articles 24 and 25 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997), and".
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**第二項** 前二条の規定の適用がある場合における所得税等負担軽減措置法第十二条の規定の適用については、同条第二項中「規定を」とあるのは「規定（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）附則第二十四条又は第二十五条の規定の適用がある場合には、これらの規定を含む。）を」と、「同条第二号」とあるのは「所得税法第百九十条第二号」とする。
suppl-4091-22/art-25-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-25-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-25-2/par-2
With regard to the application of the provisions of Article 12 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of the preceding two Articles apply, the phrase "the provisions" in paragraph (2) of that Article is deemed to be replaced with "the provisions (including, where the provisions of Article 24 or Article 25 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) apply, those provisions)", and the phrase "item (ii) of that Article" is deemed to be replaced with "Article 190, item (ii) of the Income Tax Act".
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### 第二十九条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4091-22/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-29
**第一項** 前条の規定による改正前の租税特別措置法の一部を改正する法律附則第十九条第六項に規定する農業相続人が施行日前に同項に規定する特定市街化区域農地等に該当するものについて同項各号に掲げる要件に該当する転用をする見込みであることにつき同項に規定する税務署長の承認を受けた場合及び施行日から平成九年十二月三十一日までの間に同項に規定する特定市街化区域農地等に該当するものについて同項各号に掲げる要件に該当する転用をする見込みであることにつき同項に規定する税務署長の承認を受ける場合における相続税については、同条第六項から第十二項まで及び第十四項の規定は、なおその効力を有する。
suppl-4091-22/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-29/par-1
With regard to inheritance tax in the case where an agricultural heir prescribed in Article 19, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation prior to the amendment by the preceding Article obtained, before the Effective Date, the approval of the district director prescribed in that paragraph with respect to the prospect of making a conversion that meets the requirements listed in the items of that paragraph of land falling under specified agricultural land, etc. within an urbanization promotion area prescribed in that paragraph, and in the case where such an heir obtains that approval during the period from the Effective Date to December 31, 1997, the provisions of paragraphs (6) through (12) and paragraph (14) of that Article remain in force.
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## 附 則 平成九年四月一日法律第三〇号
suppl-4091-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-30 · https://japanlaw.org/l/332AC0000000026/suppl-4091-30
### 第一条（施行期日） — Effective Date
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suppl-4091-30/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-30/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-30/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4091-30/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-30/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-30/art-1/par-1
This Act comes into effect on the date of promulgation.
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### 第八条（政令への委任） — Delegation to Cabinet Order
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suppl-4091-30/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-30/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4091-30/art-8
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4091-30/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-30/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-30/art-8/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成九年五月九日法律第四八号
suppl-4091-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-48 · https://japanlaw.org/l/332AC0000000026/suppl-4091-48
### 第一条（施行期日） — Effective Date
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suppl-4091-48/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-48/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-48/art-1
**第一項** この法律は、平成十年一月一日から施行する。
suppl-4091-48/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-48/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-48/art-1/par-1
This Act comes into effect on January 1, 1998.
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### 第七十五条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4091-48/art-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-48/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4091-48/art-75
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4091-48/art-75/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-48/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-48/art-75/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成九年五月九日法律第五〇号
suppl-4091-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-50 · https://japanlaw.org/l/332AC0000000026/suppl-4091-50
**第一項** この法律は、密集市街地における防災街区の整備の促進に関する法律（平成九年法律第四十九号）の施行の日から施行する。
suppl-4091-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-50/par-1
This Act comes into effect on the date on which the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (Act No. 49 of 1997) comes into effect.
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## 附 則 平成九年六月一八日法律第八九号
suppl-4091-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-89 · https://japanlaw.org/l/332AC0000000026/suppl-4091-89
### 第一条（施行期日） — Effective Date
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suppl-4091-89/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-89/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-89/art-1
**第一項** この法律は、平成十年四月一日から施行する。
suppl-4091-89/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-89/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-89/art-1/par-1
This Act comes into effect on April 1, 1998.
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## 附 則 平成九年六月二〇日法律第一〇二号
suppl-4091-102 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-102 · https://japanlaw.org/l/332AC0000000026/suppl-4091-102
### 第一条（施行期日） — Effective Date
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suppl-4091-102/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-102/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-102/art-1
**第一項** この法律は、金融監督庁設置法（平成九年法律第百一号）の施行の日から施行する。
suppl-4091-102/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-102/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-102/art-1/par-1
This Act comes into effect on the date on which the Act for Establishment of the Financial Supervisory Agency (Act No. 101 of 1997) comes into effect.
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### 第六条（政令への委任） — Delegation to Cabinet Order
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suppl-4091-102/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-102/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4091-102/art-6
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4091-102/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-102/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-102/art-6/par-1
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成九年一二月五日法律第一〇八号
suppl-4091-108 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-108 · https://japanlaw.org/l/332AC0000000026/suppl-4091-108
### 第一条（施行期日） — Effective Date
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suppl-4091-108/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-108/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-108/art-1
**第一項** この法律は、平成十年四月一日から施行する。
suppl-4091-108/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-108/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-108/art-1/par-1
This Act comes into effect on April 1, 1998.
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### 第二条（民間国外債の利子の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. of Interest on Foreign Private Bonds
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suppl-4091-108/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-108/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-108/art-2
**第一項** 内国法人がこの法律の施行の日（以下「施行日」という。）前に発行した改正前の租税特別措置法（以下「旧法」という。）第六条第一項に規定する債券につき支払う同項に規定する利子に係る所得税については、なお従前の例による。
suppl-4091-108/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-108/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-108/art-2/par-1
With regard to income tax on interest prescribed in Article 6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as "the Former Act") that a domestic corporation pays on bonds prescribed in that paragraph that it issued before the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), the provisions then in force continue to govern.
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**第二項** 非居住者が施行日前に発行された旧法第四十一条の十三に規定する民間国外債につき支払を受ける同条に規定する発行差金に係る所得税については、なお従前の例による。
suppl-4091-108/art-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-108/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-108/art-2/par-2
With regard to income tax on the issue discount prescribed in Article 41-13 of the Former Act that a nonresident receives on foreign private bonds prescribed in that Article issued before the Effective Date, the provisions then in force continue to govern.
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**第三項** 外国法人が施行日前に発行された旧法第六十八条第一項に規定する民間国外債につき支払を受ける同項に規定する利子又は発行差金に係る法人税については、なお従前の例による。
suppl-4091-108/art-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-108/art-2/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-108/art-2/par-3
With regard to corporation tax on interest or issue discounts prescribed in Article 68, paragraph (1) of the Former Act that a foreign corporation receives on foreign private bonds prescribed in that paragraph issued before the Effective Date, the provisions then in force continue to govern.
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## 附 則 平成九年一二月一七日法律第一二四号
suppl-4091-124 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-124 · https://japanlaw.org/l/332AC0000000026/suppl-4091-124
**第一項** この法律は、介護保険法の施行の日から施行する。
suppl-4091-124/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-124/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-124/par-1
This Act comes into effect on the date on which the Long-Term Care Insurance Act comes into effect.
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## 附 則 平成九年一二月一七日法律第一二五号
suppl-4091-125 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-125 · https://japanlaw.org/l/332AC0000000026/suppl-4091-125
### 第一条（施行期日） — Effective Date
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suppl-4091-125/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-125/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-125/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、第一条の四の改正規定及び第四十二条の改正規定（同条に二項を加える部分を除く。）並びに附則第三条、第九条及び第十四条の規定は、公布の日から施行する。
suppl-4091-125/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-125/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-125/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions amending Article 1-4 and the provisions amending Article 42 (excluding the part adding two paragraphs to that Article), as well as the provisions of Articles 3, 9 and 14 of the Supplementary Provisions, come into effect on the date of promulgation.
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### 第十四条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4091-125/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-125/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4091-125/art-14
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4091-125/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-125/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-125/art-14/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一〇年三月三〇日法律第一一号
suppl-4101-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-11 · https://japanlaw.org/l/332AC0000000026/suppl-4101-11
### 第一条（施行期日） — Effective Date
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suppl-4101-11/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-11/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-11/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4101-11/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-11/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-11/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 平成一〇年三月三一日法律第二一号
suppl-4101-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-21 · https://japanlaw.org/l/332AC0000000026/suppl-4101-21
### 第一条（施行期日） — Effective Date
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suppl-4101-21/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-21/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-21/art-1
**第一項** この法律は、平成十年四月一日から施行する。
suppl-4101-21/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-21/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-21/art-1/par-1
This Act comes into effect on April 1, 1998.
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## 附 則 平成一〇年三月三一日法律第二三号
suppl-4101-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23
### 第一条（施行期日） — Effective Date
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suppl-4101-23/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-1
**第一項** この法律は、平成十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4101-23/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-1/par-1
This Act comes into effect on April 1, 1998; provided, however, that the provisions listed in the following items come into effect on the dates specified in those items:
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**一** 第一条中租税特別措置法の目次の改正規定（「第二十条の五」を「第二十条の六」に改める部分に限る。）、同法第二十条の四第一項の改正規定、同法第二章第二節第二款中第二十条の五を第二十条の六とし、第二十条の四の次に一条を加える改正規定、同法第五十五条の七第一項の改正規定及び同条の次に一条を加える改正規定並びに附則第十七条第五項の規定 廃棄物の処理及び清掃に関する法律の一部を改正する法律（平成九年法律第八十五号）附則第一条第一号に掲げる規定の施行の日（平成十年六月十七日）
suppl-4101-23/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-1/par-1/item-1
the provision in Article 1 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 20-5" with "Article 20-6"), the provision amending Article 20-4, paragraph (1) of that Act, the provision renumbering Article 20-5 as Article 20-6 and adding one Article after Article 20-4 in Chapter II, Section 2, Subsection 2 of that Act, the provision amending Article 55-7, paragraph (1) of that Act and the provision adding one Article after that Article, and the provisions of Article 17, paragraph (5) of the Supplementary Provisions: the date on which the provisions listed in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Waste Management and Public Cleaning (Act No. 85 of 1997) come into effect (June 17, 1998);
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**二** 第一条中租税特別措置法の目次の改正規定（「第三節の二 鉱業所得の課税の特例（第五十八条の二・第五十八条の三）」を「／第三節の二 鉱業所得の課税の特例（第五十八条の二・第五十八条の三）／第三節の三 特別自由貿易地域における課税の特例（第五十九条・第六十条）／」に改める部分及び「第五十九条―」を削る部分に限る。）、同法第十二条第一項の表の第十号の改正規定、同法第四十二条の四の改正規定、同法第四十二条の五第一項の改正規定（「次条」を「第四十二条の九若しくは第四十二条の十の規定又は次条」に、「第四十二条の九第一項」を「第四十二条の十一第一項」に、「又はこれらの」を「若しくはこれらの」に改める部分に限る。）、同条第二項の改正規定、同法第四十二条の六第一項の改正規定（「平成十年三月三十一日」を「平成十二年三月三十一日」に改める部分を除く。）、同条第二項の改正規定（「中小企業者等が」を「特定中小企業者等（中小企業者等のうち政令で定める法人以外の法人をいう。以下この項において同じ。）が」に、「当該中小企業者等」を「当該特定中小企業者等」に改める部分を除く。）、同条第三項の改正規定（「又は第四十二条の八第三項」を「、第四十二条の八第三項又は第四十二条の十第二項」に改める部分に限る。）、同条第六項の改正規定、同法第四十二条の七の改正規定、同法第四十二条の八の改正規定、同法第四十二条の九第二項の改正規定、同条を同法第四十二条の十一とし、同法第四十二条の八の次に二条を加える改正規定、同法第四十五条第一項の表の第十号の改正規定、同法第五十二条の二第一項の改正規定、同条第二項の改正規定（「、第四十二条の九第一項」を「、第四十二条の十一第一項」に改める部分に限る。）、同条第三項の改正規定、同法第五十二条の三第一項の改正規定（「、第四十二条の九第一項」を「、第四十二条の十一第一項」に改める部分に限る。）、同条第三項の改正規定（「第四十二条の九第一項」を「第四十二条の十一第一項」に改める部分に限る。）、同法第五十五条の三第一項の改正規定、「第四節 協同組合の課税の特例」を「第三節の三 特別自由貿易地域における課税の特例」に改める改正規定、同法第五十九条及び第六十条の改正規定、同法第六十一条の前に節名を付する改正規定、同法第六十一条の三第四項の改正規定、同法第六十二条第一項の改正規定（「第四十二条の八第六項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同条第六項第二号の改正規定、同法第六十二条の三第一項の改正規定（「第四十二条の八第六項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同条第八項の改正規定（「第四十二条の八第六項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同条第十一項第二号の改正規定、同法第六十三条第一項の改正規定（「第四十二条の八第六項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同法第六十四条第六項の改正規定、同法第六十五条の七第七項の改正規定並びに同法第六十七条の四第六項の改正規定並びに附則第五条第六項、第十六条第九項、第十七条第三項及び第三十二条（租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第二十七条第十二項の改正規定（「第四十二条の九まで」を「第四十二条の八まで、第四十二条の十一」に改める部分及び「第四十二条の九第一項」を「第四十二条の十一第一項」に改める部分に限る。）に限る。）の規定 沖縄振興開発特別措置法の一部を改正する法律（平成十年法律第二十一号）の施行の日
suppl-4101-23/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-1/par-1/item-2
the provision in Article 1 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Section 3-2 Special Provisions on Taxation on Mining Income (Articles 58-2 and 58-3)" with "/Section 3-2 Special Provisions on Taxation on Mining Income (Articles 58-2 and 58-3)/Section 3-3 Special Provisions on Taxation in Special Free Trade Zones (Articles 59 and 60)/" and the part deleting "Articles 59 through"), the provision amending item (x) of the table in Article 12, paragraph (1) of that Act, the provision amending Article 42-4 of that Act, the provision amending Article 42-5, paragraph (1) of that Act (limited to the part replacing "the following Article" with "the provisions of Article 42-9 or Article 42-10 or the following Article", the part replacing "Article 42-9, paragraph (1)" with "Article 42-11, paragraph (1)", and the part replacing "又はこれらの" (or these) with "若しくはこれらの" (or these, joining a smaller group of alternatives)), the provision amending paragraph (2) of that Article, the provision amending Article 42-6, paragraph (1) of that Act (excluding the part replacing "March 31, 1998" with "March 31, 2000"), the provision amending paragraph (2) of that Article (excluding the part replacing "a small and medium sized enterprise, etc." with "a specified small and medium sized enterprise, etc. (meaning a corporation, among small and medium sized enterprises, etc., other than a corporation specified by Cabinet Order; the same applies hereinafter in this paragraph)" and the part replacing "that small and medium sized enterprise, etc." with "that specified small and medium sized enterprise, etc."), the provision amending paragraph (3) of that Article (limited to the part replacing "or Article 42-8, paragraph (3)" with ", Article 42-8, paragraph (3) or Article 42-10, paragraph (2)"), the provision amending paragraph (6) of that Article, the provision amending Article 42-7 of that Act, the provision amending Article 42-8 of that Act, the provision amending Article 42-9, paragraph (2) of that Act, the provision renumbering that Article as Article 42-11 of that Act and adding two Articles after Article 42-8 of that Act, the provision amending item (x) of the table in Article 45, paragraph (1) of that Act, the provision amending Article 52-2, paragraph (1) of that Act, the provision amending paragraph (2) of that Article (limited to the part replacing ", Article 42-9, paragraph (1)" with ", Article 42-11, paragraph (1)"), the provision amending paragraph (3) of that Article, the provision amending Article 52-3, paragraph (1) of that Act (limited to the part replacing ", Article 42-9, paragraph (1)" with ", Article 42-11, paragraph (1)"), the provision amending paragraph (3) of that Article (limited to the part replacing "Article 42-9, paragraph (1)" with "Article 42-11, paragraph (1)"), the provision amending Article 55-3, paragraph (1) of that Act, the provision replacing "Section 4 Special Provisions on Taxation of Cooperatives" with "Section 3-3 Special Provisions on Taxation in Special Free Trade Zones", the provisions amending Articles 59 and 60 of that Act, the provision adding a Section title before Article 61 of that Act, the provision amending Article 61-3, paragraph (4) of that Act, the provision amending Article 62, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-8, paragraph (6)"), the provision amending paragraph (6), item (ii) of that Article, the provision amending Article 62-3, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-8, paragraph (6)"), the provision amending paragraph (8) of that Article (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-8, paragraph (6)"), the provision amending paragraph (11), item (ii) of that Article, the provision amending Article 63, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-8, paragraph (6)"), the provision amending Article 64, paragraph (6) of that Act, the provision amending Article 65-7, paragraph (7) of that Act, and the provision amending Article 67-4, paragraph (6) of that Act, and the provisions of Article 5, paragraph (6), Article 16, paragraph (9), Article 17, paragraph (3) and Article 32 (limited to the provision amending Article 27, paragraph (12) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) (limited to the part replacing "through Article 42-9" with "through Article 42-8, Article 42-11" and the part replacing "Article 42-9, paragraph (1)" with "Article 42-11, paragraph (1)")) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 21 of 1998) comes into effect;
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**三** 第一条中租税特別措置法第十一条の三の改正規定、同法第十八条第一項に一号を加える改正規定、同法第四十四条の四第三項の改正規定、同法第五十二条第一項に一号を加える改正規定及び同法第六十六条の十第一項に一号を加える改正規定並びに附則第十六条第三項及び第四十三条の規定 食品の製造過程の管理の高度化に関する臨時措置法（平成十年法律第五十九号）の施行の日
suppl-4101-23/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-1/par-1/item-3
the provision in Article 1 amending Article 11-3 of the Act on Special Measures Concerning Taxation, the provision adding one item to Article 18, paragraph (1) of that Act, the provision amending Article 44-4, paragraph (3) of that Act, the provision adding one item to Article 52, paragraph (1) of that Act and the provision adding one item to Article 66-10, paragraph (1) of that Act, and the provisions of Article 16, paragraph (3) and Article 43 of the Supplementary Provisions: the date on which the Act on Temporary Measures concerning Sophistication of Management of Food Manufacturing Process (Act No. 59 of 1998) comes into effect;
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**四** 第一条中租税特別措置法第十一条の六第一項の改正規定、同法第三十三条の三第一項の改正規定（「、第二十八条の五」を削る部分を除く。）、同法第三十四条の二第二項第一号の改正規定、同項第二十三号を同項第二十四号とし、同項第二十号から第二十二号までを一号ずつ繰り下げる改正規定、同項第十九号の改正規定、同号を同項第二十号とし、同項第十一号から第十八号までを一号ずつ繰り下げる改正規定、同項第十号の改正規定、同号を同項第十一号とし、同項第九号を同項第十号とし、同項第八号の次に一号を加える改正規定、同条第三項の改正規定、同法第三十四条の三第二項の改正規定、同法第四十四条の七第一項の改正規定（「平成十一年三月三十一日」の下に「（同表の第八号から第十一号までの上欄に掲げるものについては、平成十二年三月三十一日）」を、「上欄に掲げる法人」の下に「及び同表の第八号の上欄に掲げる法人のうち政令で定めるもの」を加える部分及び同項の表に四号を加える部分に限る。）、同法第六十五条第一項の改正規定、同法第六十五条の四第一項第一号の改正規定、同項第二十三号を同項第二十四号とし、同項第二十号から第二十二号までを一号ずつ繰り下げる改正規定、同項第十九号の改正規定、同号を同項第二十号とし、同項第十一号から第十八号までを一号ずつ繰り下げる改正規定、同項第十号の改正規定、同号を同項第十一号とし、同項第九号を同項第十号とし、同項第八号の次に一号を加える改正規定、同条第二項の改正規定、同法第六十五条の五第一項の改正規定及び同法第八十三条の四を同法第八十三条の五とし、同条の次に一条を加える改正規定（同法第八十三条の四を同法第八十三条の五とする部分を除く。）並びに附則第五条第三項、第十条第一項、第十六条第六項並びに第二十一条第一項及び第二項の規定 中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律（平成十年法律第九十二号）の施行の日
suppl-4101-23/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-1/par-1/item-4
the provision in Article 1 amending Article 11-6, paragraph (1) of the Act on Special Measures Concerning Taxation, the provision amending Article 33-3, paragraph (1) of that Act (excluding the part deleting ", Article 28-5"), the provision amending Article 34-2, paragraph (2), item (i) of that Act, the provision renumbering item (xxiii) of that paragraph as item (xxiv) of that paragraph and moving down items (xx) through (xxii) of that paragraph by one item each, the provision amending item (xix) of that paragraph, the provision renumbering that item as item (xx) of that paragraph and moving down items (xi) through (xviii) of that paragraph by one item each, the provision amending item (x) of that paragraph, the provision renumbering that item as item (xi) of that paragraph, renumbering item (ix) of that paragraph as item (x) of that paragraph and adding one item after item (viii) of that paragraph, the provision amending paragraph (3) of that Article, the provision amending Article 34-3, paragraph (2) of that Act, the provision amending Article 44-7, paragraph (1) of that Act (limited to the part adding "(or, for those listed in the left-hand column of items (viii) through (xi) of that table, March 31, 2000)" after "March 31, 1999" and adding "and those specified by Cabinet Order among the corporations listed in the left-hand column of item (viii) of that table" after "corporations listed in the left-hand column", and the part adding four items to the table in that paragraph), the provision amending Article 65, paragraph (1) of that Act, the provision amending Article 65-4, paragraph (1), item (i) of that Act, the provision renumbering item (xxiii) of that paragraph as item (xxiv) of that paragraph and moving down items (xx) through (xxii) of that paragraph by one item each, the provision amending item (xix) of that paragraph, the provision renumbering that item as item (xx) of that paragraph and moving down items (xi) through (xviii) of that paragraph by one item each, the provision amending item (x) of that paragraph, the provision renumbering that item as item (xi) of that paragraph, renumbering item (ix) of that paragraph as item (x) of that paragraph and adding one item after item (viii) of that paragraph, the provision amending paragraph (2) of that Article, the provision amending Article 65-5, paragraph (1) of that Act, and the provision renumbering Article 83-4 of that Act as Article 83-5 of that Act and adding one Article after that Article (excluding the part renumbering Article 83-4 of that Act as Article 83-5 of that Act), and the provisions of Article 5, paragraph (3), Article 10, paragraph (1), Article 16, paragraph (6), and Article 21, paragraphs (1) and (2) of the Supplementary Provisions: the date on which the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers (Act No. 92 of 1998) comes into effect;
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**五** 第一条中租税特別措置法第十二条の三第一項の改正規定及び同法第四十五条の二第三項第三号の改正規定並びに附則第五条第七項及び第十六条第十項の規定 医療法の一部を改正する法律（平成九年法律第百二十五号）の施行の日
suppl-4101-23/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-1/par-1/item-5
the provision in Article 1 amending Article 12-3, paragraph (1) of the Act on Special Measures Concerning Taxation and the provision amending Article 45-2, paragraph (3), item (iii) of that Act, and the provisions of Article 5, paragraph (7) and Article 16, paragraph (10) of the Supplementary Provisions: the date on which the Act Partially Amending the Medical Care Act (Act No. 125 of 1997) comes into effect;
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**六** 第一条中租税特別措置法第八十七条の二の改正規定及び第三条の規定（酒税法の一部を改正する法律附則第五条第三項の改正規定を除く。）並びに附則第三十五条の規定 平成十年五月一日
suppl-4101-23/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-1/par-1/item-6
the provision in Article 1 amending Article 87-2 of the Act on Special Measures Concerning Taxation and the provisions of Article 3 (excluding the provision amending Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Liquor Tax Act), and the provisions of Article 35 of the Supplementary Provisions: May 1, 1998.
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### 第二条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4101-23/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-2
**第一項** 第一条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成十年分以後の所得税について適用し、平成九年分以前の所得税については、なお従前の例による。
suppl-4101-23/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 1998 and subsequent years, and with regard to income tax for 1997 and earlier years, the provisions then in force continue to govern.
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### 第三条（特別国際金融取引勘定において経理された預金等の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest from Deposits Managed in a Special International Financial Transactions Account
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suppl-4101-23/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-3
**第一項** 第一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第七条に規定する外国為替公認銀行がこの法律の施行の日（以下「施行日」という。）前に預入を受け、又は借り入れた同条に規定する預金又は借入金につき支払う利子については、なお従前の例による。
suppl-4101-23/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-3/par-1
With regard to interest paid by an authorized foreign exchange bank prescribed in Article 7 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") on deposits or borrowings prescribed in that Article that it received as deposits or borrowed before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern.
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### 第四条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment Has Been Acquired
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suppl-4101-23/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-4
**第一項** 新租税特別措置法第十条の二の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用し、個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二第一項に規定するエネルギー需給構造改革推進設備については、なお従前の例による。
suppl-4101-23/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-4/par-1
The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation apply to energy supply and demand structure reform promotion equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern energy supply and demand structure reform promotion equipment prescribed in Article 10-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.
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### 第五条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4101-23/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5
**第一項** 新租税特別措置法第十一条第一項（同項の表の第一号、第三号及び第四号に係る部分に限る。）の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項に規定する特定設備等については、なお従前の例による。
suppl-4101-23/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i), (iii) and (iv) of the table in that paragraph) apply to specified equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第二項** 新租税特別措置法第十一条の五第一項の規定は、個人が施行日以後に取得等をする同項に規定する特定電気通信設備について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の五第一項に規定する特定電気通信設備については、なお従前の例による。
suppl-4101-23/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-2
The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第三項** 新租税特別措置法第十一条の六第一項（同項の表の第二号に係る部分に限る。）の規定は、個人が中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の施行の日以後に取得等をする同項に規定する商業施設等について適用する。
suppl-4101-23/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-3
The provisions of Article 11-6, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of the table in that paragraph) apply to commercial facilities, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the date on which the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers comes into effect.
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**第四項** 新租税特別措置法第十一条の七第一項の規定は、個人が施行日以後に取得等をする同項に規定する再商品化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の七第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4101-23/art-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-4
The provisions of Article 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第五項** 新租税特別措置法第十二条第一項（同項の表の第一号から第五号までに係る部分に限る。）の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4101-23/art-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-5
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) through (v) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第六項** 新租税特別措置法第十二条第一項（同項の表の第十号に係る部分に限る。）の規定は、個人が沖縄振興開発特別措置法の一部を改正する法律（平成十年法律第二十一号）の施行の日以後に取得等をする同項に規定する工業用機械等について適用する。
suppl-4101-23/art-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-5/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-6
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (x) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the date on which the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 21 of 1998) comes into effect.
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**第七項** 新租税特別措置法第十二条の三第一項の規定は、個人が医療法の一部を改正する法律（平成九年法律第百二十五号）の施行の日以後に取得又は建設をする同項に規定する特定医療用建物について適用する。
suppl-4101-23/art-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-5/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-7
The provisions of Article 12-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified medical buildings prescribed in that paragraph that an individual acquires or constructs on or after the date on which the Act Partially Amending the Medical Care Act (Act No. 125 of 1997) comes into effect.
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**第八項** 新租税特別措置法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用し、個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第一項に規定する優良賃貸住宅については、なお従前の例による。
suppl-4101-23/art-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-5/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-8
The provisions of Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing prescribed in that paragraph that an individual acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date.
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**第九項** 新租税特別措置法第十四条第二項の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第二項に規定する特定再開発建築物等については、なお従前の例による。
suppl-4101-23/art-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-5/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-9
The provisions of Article 14, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in Article 14, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date.
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**第十項** 新租税特別措置法第十四条第三項第六号の規定は、個人が施行日以後に取得又は新築をする同号に掲げる構築物について適用する。
suppl-4101-23/art-5/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-5/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-10
The provisions of Article 14, paragraph (3), item (vi) of the New Act on Special Measures Concerning Taxation apply to structures listed in that item that an individual acquires or newly constructs on or after the Effective Date.
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**第十一項** 新租税特別措置法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、個人が施行日前に取得又は建設をした旧租税特別措置法第十五条第一項に規定する倉庫用建物等については、なお従前の例による。
suppl-4101-23/art-5/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-5/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-11
The provisions of Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date.
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**第十二項** 新租税特別措置法第十六条第二項の規定は、個人が施行日以後に取得する同項に規定する通気坑道又は排水坑道について適用し、個人が施行日前に取得した旧租税特別措置法第十六条第二項に規定する通気坑道又は排水坑道については、なお従前の例による。
suppl-4101-23/art-5/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-5/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-12
The provisions of Article 16, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to ventilation tunnels or drainage tunnels prescribed in that paragraph that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern ventilation tunnels or drainage tunnels prescribed in Article 16, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date.
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### 第六条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
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suppl-4101-23/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-6
**第一項** 平成十年分の所得税に係る新租税特別措置法第二十一条の規定の適用については、同条第一項中「当該収入金額の百分の六（次項第二号」とあるのは「平成十年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の七（次項第二号に掲げる取引によるものについては、百分の十二）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の六（同号」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-4101-23/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-6/par-1
With regard to the application of the provisions of Article 21 of the New Act on Special Measures Concerning Taxation to income tax for 1998, the phrase "6 percent of that revenue (for revenue from the transactions listed in item (ii) of the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "7 percent of that revenue within the period from January 1, 1998 to March 31 of that year (for revenue from the transactions listed in item (ii) of the following paragraph, 12 percent) and the amount equivalent to 6 percent of that revenue within the period from April 1 to December 31 of that year (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".
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### 第七条（個人の超短期所有土地の譲渡等に係る事業所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. from the Transfer, etc. of Land Held for a Super-Short Period by Individuals
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suppl-4101-23/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-7
**第一項** 個人が平成十年一月一日前にした旧租税特別措置法第二十八条の五第一項に規定する超短期所有土地の譲渡等については、なお従前の例による。
suppl-4101-23/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-7/par-1
With regard to a transfer, etc. of land held for a super-short period prescribed in Article 28-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before January 1, 1998, the provisions then in force continue to govern.
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### 第八条（特定の取締役等が受ける株式譲渡請求権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits Received by Specified Directors, etc. from the Acquisition of Shares through the Exercise of Rights to Request Share Transfer, etc.
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suppl-4101-23/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-8
**第一項** 施行日前に新租税特別措置法第二十九条の二第一項本文に規定する契約（同項各号に掲げる要件（以下この条において「要件」という。）の全部又は一部が定められていないものに限る。以下この条において「当初契約」という。）を締結した同項の株式会社及び同項の取締役等が、施行日から平成十年九月三十日までの間に、当該当初契約の内容を変更するための契約（以下この条において「変更契約」という。）を締結し、当該変更契約において当該当初契約に定められていなかった要件を定めた場合において、当該取締役等が当該当初契約の締結の日から当該変更契約の締結の日の前日までの間に当該当初契約に従って同項に規定する株式譲渡請求権又は新株引受権の行使をしていないときにおける新租税特別措置法第二十九条の二の規定の適用については、当該要件は、当該当初契約において定められたものとみなす。
suppl-4101-23/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-8/par-1
In the case where a stock company and directors, etc. referred to in Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that concluded, before the Effective Date, a contract prescribed in the main clause of that paragraph (limited to one in which all or part of the requirements listed in the items of that paragraph (hereinafter referred to as the "requirements" in this Article) are not stipulated; hereinafter referred to as the "original contract" in this Article) conclude, during the period from the Effective Date to September 30, 1998, a contract for changing the content of that original contract (hereinafter referred to as the "amending contract" in this Article) and stipulate in that amending contract the requirements that were not stipulated in that original contract, if those directors, etc. have not exercised a right to request share transfer or a preemptive right to new shares prescribed in that paragraph in accordance with that original contract during the period from the date of conclusion of that original contract to the day before the date of conclusion of that amending contract, with regard to the application of the provisions of Article 29-2 of the New Act on Special Measures Concerning Taxation, those requirements are deemed to have been stipulated in that original contract.
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### 第九条（特定の取締役等が受ける新株の発行に係る株式の取得に係る経済的利益の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits Received by Specified Directors, etc. from the Acquisition of Shares Pertaining to the Issuance of New Shares
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suppl-4101-23/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-9
**第一項** 施行日前にされた旧租税特別措置法第二十九条の二第一項に規定する決議に基づき締結された同項の契約により与えられる同項に規定する特定新株発行請求権に係る株式については、なお従前の例による。
suppl-4101-23/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-9/par-1
With regard to shares pertaining to a specified right to request issuance of new shares prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is granted under a contract referred to in that paragraph concluded based on a resolution prescribed in that paragraph that was adopted before the Effective Date, the provisions then in force continue to govern.
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### 第十条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4101-23/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-10
**第一項** 新租税特別措置法第三十四条の二第二項第九号及び第十一号の規定は、個人が中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の施行の日以後に行う同条第一項に規定する土地等の譲渡について適用する。
suppl-4101-23/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-10/par-1
The provisions of Article 34-2, paragraph (2), items (ix) and (xi) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after the date on which the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers comes into effect.
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**第二項** 新租税特別措置法第三十六条の六の規定は、個人が平成十年一月一日以後に行う同条第一項に規定する譲渡資産の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十六条の六第一項に規定する譲渡資産の譲渡については、なお従前の例による。この場合において、同日前に同項に規定する譲渡資産の同項に規定する譲渡をした個人が、同日以後に当該譲渡資産と一体として当該個人の居住の用に供されていた家屋又は土地若しくは土地の上に存する権利の譲渡をしたときにおける同条の規定の適用については、同条第四項中「収用交換等による」とあるのは、「平成十年一月一日以後の」とする。
suppl-4101-23/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-10/par-2
The provisions of Article 36-6 of the New Act on Special Measures Concerning Taxation apply to a transfer of transferred assets prescribed in paragraph (1) of that Article made by an individual on or after January 1, 1998, and the provisions then in force continue to govern a transfer of transferred assets prescribed in Article 36-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date. In this case, with regard to the application of the provisions of that Article where an individual who made, before that date, a transfer prescribed in that paragraph of transferred assets prescribed in that paragraph has, on or after that date, transferred a house, or land or a right existing on land, that had been used as that individual's residence together with those transferred assets, the phrase "through expropriation or exchange, etc." in paragraph (4) of that Article is deemed to be replaced with "on or after January 1, 1998".
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**第三項** 新租税特別措置法第三十七条及び第三十七条の四の規定は、個人が平成十年一月一日以後に新租税特別措置法第三十七条第一項の表の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に同表の下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が同日前に旧租税特別措置法第三十七条第一項の表の上欄に掲げる資産の譲渡をした場合及び個人が同日以後に同欄に掲げる資産の譲渡をし、かつ、当該個人が同日前に同表の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。
suppl-4101-23/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-10/par-3
The provisions of Articles 37 and 37-4 of the New Act on Special Measures Concerning Taxation apply to a transfer of assets listed in the left-hand column of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where an individual makes that transfer on or after January 1, 1998 and that individual acquires assets listed in the right-hand column of that table on or after that date, and the provisions then in force continue to govern those transfers in the case where an individual made a transfer of assets listed in the left-hand column of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date and in the case where an individual makes a transfer of assets listed in that column on or after that date and that individual acquired assets listed in the right-hand column of that table before that date.
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### 第十一条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
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suppl-4101-23/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-11
**第一項** 新租税特別措置法第四十条の四の規定は、その施行日以後に終了する事業年度の終了の日において同条第一項に規定する特定外国子会社等に該当する外国法人の同項に規定する適用対象留保金額について適用し、その施行日前に終了した事業年度の終了の日において旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等に該当した外国法人の同項に規定する適用対象留保金額については、なお従前の例による。
suppl-4101-23/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-11/par-1
The provisions of Article 40-4 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article of a foreign corporation that falls under a specified foreign subsidiary, etc. prescribed in that paragraph as of the end of its business year ending on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a foreign corporation that fell under a specified foreign subsidiary, etc. prescribed in that paragraph as of the end of its business year that ended before the Effective Date.
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### 第十二条（住宅の取得等をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where a House Has Been Acquired, etc.
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suppl-4101-23/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-12
**第一項** 新租税特別措置法第四十一条及び第四十一条の二の規定は、居住者が平成十年一月一日以後に新租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。以下この条において同じ。）を同項の定めるところによりその者の居住の用に供した場合について適用し、居住者が同日前に旧租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-4101-23/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-12/par-1
The provisions of Articles 41 and 41-2 of the New Act on Special Measures Concerning Taxation apply to the case where a resident has, on or after January 1, 1998, used a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, or a house that has undergone extension, reconstruction, etc. (limited to the part pertaining to that extension, reconstruction, etc.; the same applies hereinafter in this Article), as the resident's own dwelling as provided for in that paragraph, and the provisions then in force continue to govern the case where a resident has, before that date, used a residential house or existing house prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or a house that has undergone extension, reconstruction, etc., as the resident's own dwelling as provided for in that paragraph.
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### 第十二条の二（住宅の取得等をした場合の所得税額の特別控除に関する経過措置等と定率による税額控除の特例との調整） — Coordination between the Transitional Measures, etc. Concerning Special Income Tax Credit Where a House Has Been Acquired, etc. and the Special Provisions on the Fixed-Rate Tax Credit
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suppl-4101-23/art-12-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-12-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-12-2
**第一項** 附則第四条又は前条の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号。以下「所得税等負担軽減措置法」という。）第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）附則第四条及び第十二条の規定並びに」とする。
suppl-4101-23/art-12-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-12-2/par-1
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Urgently in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999; hereinafter referred to as the "Income Tax and Corporation Tax Burden Reduction Act") in the case where the provisions of Article 4 of the Supplementary Provisions or the preceding Article apply, the phrase "provisions and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions, the provisions of Articles 4 and 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998), and".
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**第二項** 前条の規定の適用がある場合における所得税等負担軽減措置法第十二条の規定の適用については、同条第二項中「規定を」とあるのは「規定（租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）附則第十二条の規定の適用がある場合には、当該規定を含む。）を」と、「同条第二号」とあるのは「所得税法第百九十条第二号」とする。
suppl-4101-23/art-12-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-12-2/par-2
With regard to the application of the provisions of Article 12 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of the preceding Article apply, the phrase "the provisions" in paragraph (2) of that Article is deemed to be replaced with "the provisions (including the provisions of Article 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998), if those provisions apply)", and the phrase "item (ii) of that Article" with "Article 190, item (ii) of the Income Tax Act".
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### 第十三条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4101-23/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-13
**第一項** 新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4101-23/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-13/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.
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### 第十四条（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment, etc. Has Been Acquired
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suppl-4101-23/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-14
**第一項** 新租税特別措置法第四十二条の五の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等については、なお従前の例による。
suppl-4101-23/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-14/par-1
The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation apply to energy supply and demand structure reform promotion equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern energy supply and demand structure reform promotion equipment, etc. prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第十五条（電子機器利用設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment Utilizing Electronic Devices Has Been Acquired, etc.
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suppl-4101-23/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-15
**第一項** 新租税特別措置法第四十二条の六の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する電子機器利用設備について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の六第一項に規定する電子機器利用設備については、なお従前の例による。
suppl-4101-23/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-15/par-1
The provisions of Article 42-6 of the New Act on Special Measures Concerning Taxation apply to equipment utilizing electronic devices prescribed in paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the Effective Date, and the provisions then in force continue to govern equipment utilizing electronic devices prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured, or leased, before the Effective Date.
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### 第十六条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4101-23/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-16
**第一項** 新租税特別措置法第四十三条第一項（同項の表の第一号及び第三号から第五号までに係る部分に限る。）の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項に規定する特定設備等については、なお従前の例による。
suppl-4101-23/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-16/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) and (iii) through (v) of the table in that paragraph) apply to specified equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第二項** 法人が施行日前に取得又は建設をした旧租税特別措置法第四十三条の二第一項に規定する特定の施設については、なお従前の例による。
suppl-4101-23/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-16/par-2
The provisions then in force continue to govern specified facilities prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
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**第三項** 法人が食品の製造過程の管理の高度化に関する臨時措置法の施行の日前に取得又は製作をした旧租税特別措置法第四十四条の四第三項に規定する経営改善用設備については、なお従前の例による。
suppl-4101-23/art-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-16/par-3
The provisions then in force continue to govern management improvement equipment prescribed in Article 44-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the date on which the Act on Temporary Measures concerning Sophistication of Management of Food Manufacturing Process comes into effect.
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**第四項** 新租税特別措置法第四十四条の六第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信設備について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の六第一項に規定する特定電気通信設備については、なお従前の例による。
suppl-4101-23/art-16/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-16/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-16/par-4
The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第五項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の七第一項の表の第五号及び第八号に規定する商業施設等については、なお従前の例による。
suppl-4101-23/art-16/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-16/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-16/par-5
The provisions then in force continue to govern commercial facilities, etc. prescribed in items (v) and (viii) of the table in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第六項** 新租税特別措置法第四十四条の七第一項（同項の表の第八号から第十一号までに係る部分に限る。）の規定は、法人が中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の施行の日以後に取得等をする同項に規定する商業施設等について適用する。
suppl-4101-23/art-16/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-16/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-16/par-6
The provisions of Article 44-7, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (viii) through (xi) of the table in that paragraph) apply to commercial facilities, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the date on which the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers comes into effect.
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**第七項** 新租税特別措置法第四十四条の九第一項の規定は、法人が施行日以後に取得等をする同項に規定する再商品化設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の九第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4101-23/art-16/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-16/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-16/par-7
The provisions of Article 44-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 44-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第八項** 新租税特別措置法第四十五条第一項（同項の表の第一号から第五号までに係る部分に限る。）の規定は、法人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4101-23/art-16/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-16/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-16/par-8
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) through (v) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第九項** 新租税特別措置法第四十五条第一項（同項の表の第十号に係る部分に限る。）の規定は、法人が沖縄振興開発特別措置法の一部を改正する法律（平成十年法律第二十一号）の施行の日以後に取得等をする同項に規定する工業用機械等について適用する。
suppl-4101-23/art-16/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-16/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-16/par-9
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (x) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the date on which the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 21 of 1998) comes into effect.
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**第十項** 新租税特別措置法第四十五条の二第三項第三号の規定は、法人が医療法の一部を改正する法律（平成九年法律第百二十五号）の施行の日以後に取得又は建設をする同号に掲げる建物及びその附属設備について適用する。
suppl-4101-23/art-16/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-16/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-16/par-10
The provisions of Article 45-2, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation apply to buildings listed in that item and their associated facilities that a corporation acquires or constructs on or after the date on which the Act Partially Amending the Medical Care Act (Act No. 125 of 1997) comes into effect.
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**第十一項** 新租税特別措置法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用し、法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第一項に規定する優良賃貸住宅については、なお従前の例による。
suppl-4101-23/art-16/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-16/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-16/par-11
The provisions of Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing prescribed in that paragraph that a corporation acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date.
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**第十二項** 新租税特別措置法第四十七条第二項の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第二項に規定する特定再開発建築物等については、なお従前の例による。
suppl-4101-23/art-16/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-16/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-16/par-12
The provisions of Article 47, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in Article 47, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date.
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**第十三項** 新租税特別措置法第四十七条第三項第六号の規定は、法人が施行日以後に取得又は新築をする同号に掲げる構築物について適用する。
suppl-4101-23/art-16/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-16/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-16/par-13
The provisions of Article 47, paragraph (3), item (vi) of the New Act on Special Measures Concerning Taxation apply to structures listed in that item that a corporation acquires or newly constructs on or after the Effective Date.
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**第十四項** 新租税特別措置法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十八条第一項に規定する倉庫用建物等については、なお従前の例による。
suppl-4101-23/art-16/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-16/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-16/par-14
The provisions of Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
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**第十五項** 新租税特別措置法第四十九条第二項の規定は、法人が施行日以後に取得する同項に規定する通気坑道又は排水坑道について適用し、法人が施行日前に取得した旧租税特別措置法第四十九条第二項に規定する通気坑道又は排水坑道については、なお従前の例による。
suppl-4101-23/art-16/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-16/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-16/par-15
The provisions of Article 49, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to ventilation tunnels or drainage tunnels prescribed in that paragraph that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern ventilation tunnels or drainage tunnels prescribed in Article 49, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
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### 第十七条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-4101-23/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-17
**第一項** 新租税特別措置法第五十五条の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条第一項に規定する特定株式等については、次項に定める場合を除き、なお従前の例による。
suppl-4101-23/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-17/par-1
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and, except in the case provided for in the following paragraph, the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
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**第二項** 法人が施行日前に旧租税特別措置法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新租税特別措置法第五十五条第四項各号に掲げる場合に該当することとなったときは、同項の規定の例による。
suppl-4101-23/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-17/par-2
In the case where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, if the corporation comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act on Special Measures Concerning Taxation on or after the Effective Date, the case is governed by the provisions of that paragraph.
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**第三項** 新租税特別措置法第五十五条の三第一項の規定は、法人が沖縄振興開発特別措置法の一部を改正する法律（平成十年法律第二十一号）の施行の日以後に取得する同項に規定する特定株式等について適用する。
suppl-4101-23/art-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-17/par-3
The provisions of Article 55-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in that paragraph that a corporation acquires on or after the date on which the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 21 of 1998) comes into effect.
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**第四項** 新租税特別措置法第五十五条の四第一項の規定は、法人が施行日以後に取得する同項に規定する特定株式について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条の四第一項に規定する特定株式については、なお従前の例による。
suppl-4101-23/art-17/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-17/par-4
The provisions of Article 55-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified shares prescribed in that paragraph that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares prescribed in Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
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**第五項** 新租税特別措置法第五十五条の七第一項（同項の表の第二号に係る部分に限る。）の規定は、法人の平成十年六月十七日以後に終了する事業年度分の法人税について適用する。
suppl-4101-23/art-17/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-17/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-17/par-5
The provisions of Article 55-7, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of the table in that paragraph) apply to corporation tax of a corporation for business years ending on or after June 17, 1998.
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### 第十八条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
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suppl-4101-23/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-18
**第一項** 新租税特別措置法第五十八条の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条第一項の規定の適用については、同項中「当該収入金額の百分の六（次項第二号」とあるのは「当該事業年度開始の日から平成十年三月三十一日までの期間内の当該収入金額の百分の七（次項第二号に掲げる取引によるものについては、百分の十二）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の当該収入金額の百分の六（同号」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-4101-23/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-18/par-1
The provisions of Article 58 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of paragraph (1) of that Article in a business year of a corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "6 percent of that revenue (for revenue from the transactions listed in item (ii) of the following paragraph" in that paragraph is deemed to be replaced with "7 percent of that revenue within the period from the first day of that business year to March 31, 1998 (for revenue from the transactions listed in item (ii) of the following paragraph, 12 percent) and the amount equivalent to 6 percent of that revenue within the period from April 1 of that year to the end of the business year (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".
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### 第十九条（新規取得土地等に係る負債の利子の課税の特例の廃止に伴う経過措置） — Transitional Measures Accompanying the Abolition of the Special Provisions on Taxation on Interest on Liabilities Pertaining to Newly Acquired Land, etc.
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suppl-4101-23/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-19
**第一項** 旧租税特別措置法第六十二条の二の規定は、法人が平成十年一月一日以後に取得した同条第一項に規定する新規取得土地等については適用がないものとし、法人が同日前に取得した当該新規取得土地等についてはこの法律の施行後もなおその効力を有する。この場合において、同条の規定の適用については、同条第一項中「同じ。）の額」とあるのは「同じ。）の額（第六十六条の五第一項（同条第七項において準用する場合を含む。）の規定により損金の額に算入されない金額を除く。以下この条において同じ。）」と、同条第三項第二号中「その日）」とあるのは「その日）と平成九年十二月三十一日のいずれか早い日」とする。
suppl-4101-23/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-19/par-1
The provisions of Article 62-2 of the Former Act on Special Measures Concerning Taxation do not apply to newly acquired land, etc. prescribed in paragraph (1) of that Article that a corporation acquired on or after January 1, 1998, and remain in force even after this Act comes into effect with respect to that newly acquired land, etc. that a corporation acquired before that date. In this case, with regard to the application of the provisions of that Article, the phrase "the same applies) amount" in paragraph (1) of that Article is deemed to be replaced with "the same applies) amount (excluding the amount not included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (7) of that Article); the same applies hereinafter in this Article)", and the phrase "that date)" in paragraph (3), item (ii) of that Article with "that date) or December 31, 1997, whichever is earlier".
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### 第二十条（法人の土地の譲渡等がある場合の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate Where a Corporation Has Made a Transfer, etc. of Land
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suppl-4101-23/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20
**第一項** 新租税特別措置法第六十二条の三第十三項の規定は、平成十年一月一日を含む事業年度において同日前に同条第一項に規定する土地の譲渡等（次項に規定する短期所有に係る土地の譲渡等及び第三項に規定する超短期所有に係る土地の譲渡等を除く。以下この項において「土地の譲渡等」という。）をした法人で当該事業年度において同日以後に土地の譲渡等をしたもの（当該事業年度の同日前にした土地の譲渡等に係る譲渡利益金額（同条第二項第二号に規定する譲渡利益金額をいう。以下この項において同じ。）の合計額が当該事業年度にした土地の譲渡等に係る譲渡利益金額の合計額を上回るものに限る。）が当該事業年度の同日以後にした土地の譲渡等については、適用しない。
suppl-4101-23/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-1
The provisions of Article 62-3, paragraph (13) of the New Act on Special Measures Concerning Taxation do not apply to a transfer, etc. of land made on or after January 1, 1998 in the business year that includes that date by a corporation that, in that business year, made a transfer, etc. of land prescribed in paragraph (1) of that Article (excluding a transfer, etc. of land held for a short term prescribed in the following paragraph and a transfer, etc. of land held for a super-short period prescribed in paragraph (3); hereinafter referred to as a "transfer, etc. of land" in this paragraph) before that date and also made a transfer, etc. of land on or after that date (limited to a corporation for which the total of the amount of capital gain (meaning the amount of capital gain prescribed in paragraph (2), item (ii) of that Article; the same applies hereinafter in this paragraph) pertaining to the transfers, etc. of land made before that date in that business year exceeds the total of the amount of capital gain pertaining to the transfers, etc. of land made in that business year).
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**第二項** 新租税特別措置法第六十三条第七項の規定は、平成十年一月一日を含む事業年度において同日前に同条第一項に規定する短期所有に係る土地の譲渡等（次項に規定する超短期所有に係る土地の譲渡等を除く。以下この項において「短期所有に係る土地の譲渡等」という。）をした法人で当該事業年度において同日以後に短期所有に係る土地の譲渡等をしたもの（当該事業年度の同日前にした短期所有に係る土地の譲渡等に係る譲渡利益金額（同条第二項第二号に規定する譲渡利益金額をいう。以下この項において同じ。）の合計額が当該事業年度にした短期所有に係る土地の譲渡等に係る譲渡利益金額の合計額を上回るものに限る。）が当該事業年度の同日以後にした短期所有に係る土地の譲渡等については、適用しない。
suppl-4101-23/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-2
The provisions of Article 63, paragraph (7) of the New Act on Special Measures Concerning Taxation do not apply to a transfer, etc. of land held for a short term made on or after January 1, 1998 in the business year that includes that date by a corporation that, in that business year, made a transfer, etc. of land held for a short term prescribed in paragraph (1) of that Article (excluding a transfer, etc. of land held for a super-short period prescribed in the following paragraph; hereinafter referred to as a "transfer, etc. of land held for a short term" in this paragraph) before that date and also made a transfer, etc. of land held for a short term on or after that date (limited to a corporation for which the total of the amount of capital gain (meaning the amount of capital gain prescribed in paragraph (2), item (ii) of that Article; the same applies hereinafter in this paragraph) pertaining to the transfers, etc. of land held for a short term made before that date in that business year exceeds the total of the amount of capital gain pertaining to the transfers, etc. of land held for a short term made in that business year).
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**第三項** 旧租税特別措置法第六十三条の二の規定は、法人が平成十年一月一日から施行日の前日までにした同条第一項に規定する超短期所有に係る土地の譲渡等（以下この条において「超短期所有に係る土地の譲渡等」という。）（次項の規定の適用があるものを除く。）については、適用がないものとし、法人が同年一月一日前にした超短期所有に係る土地の譲渡等については、なお従前の例による。
suppl-4101-23/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-3
The provisions of Article 63-2 of the Former Act on Special Measures Concerning Taxation do not apply to a transfer, etc. of land held for a super-short period prescribed in paragraph (1) of that Article (hereinafter referred to as a "transfer, etc. of land held for a super-short period" in this Article) that a corporation made during the period from January 1, 1998 to the day before the Effective Date (excluding one to which the provisions of the following paragraph apply), and the provisions then in force continue to govern a transfer, etc. of land held for a super-short period that a corporation made before January 1, 1998.
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**第四項** 平成十年一月一日を含む事業年度において同日前に超短期所有に係る土地の譲渡等（以下この項において「前期譲渡等」という。）をした法人で当該事業年度において同日以後に超短期所有に係る土地の譲渡等をしたもの（前期譲渡等に係る譲渡利益金額（旧租税特別措置法第六十三条の二第二項第二号に規定する譲渡利益金額をいう。）の合計額が当該事業年度にした超短期所有に係る土地の譲渡等に係る譲渡利益金額の合計額を上回るものに限る。）が当該事業年度の同日以後にした超短期所有に係る土地の譲渡等については、同条の規定は、この法律の施行後も、なおその効力を有する。
suppl-4101-23/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-4
With regard to a transfer, etc. of land held for a super-short period made on or after January 1, 1998 in the business year that includes that date by a corporation that, in that business year, made a transfer, etc. of land held for a super-short period (hereinafter referred to as an "earlier transfer, etc." in this paragraph) before that date and also made a transfer, etc. of land held for a super-short period on or after that date (limited to a corporation for which the total of the amount of capital gain (meaning the amount of capital gain prescribed in Article 63-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation) pertaining to the earlier transfers, etc. exceeds the total of the amount of capital gain pertaining to the transfers, etc. of land held for a super-short period made in that business year), the provisions of that Article remain in force even after this Act comes into effect.
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**第五項** 第一項、第二項又は前項の法人がこれらの規定の適用を受けた事業年度において平成十年一月一日以後にしたこれらの規定に規定する土地の譲渡等、短期所有に係る土地の譲渡等又は超短期所有に係る土地の譲渡等に係る新租税特別措置法第六十二条の三第八項又は同条第九項（新租税特別措置法第六十三条第四項又は前項の規定によりなおその効力を有するものとされる旧租税特別措置法第六十三条の二第四項において準用する場合を含む。）の規定の適用に関し必要な事項は、政令で定める。
suppl-4101-23/art-20/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-5
Necessary matters concerning the application of the provisions of Article 62-3, paragraph (8) or paragraph (9) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 63, paragraph (4) of the New Act on Special Measures Concerning Taxation or Article 63-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph) with respect to a transfer, etc. of land, a transfer, etc. of land held for a short term or a transfer, etc. of land held for a super-short period prescribed in paragraph (1), paragraph (2) or the preceding paragraph that a corporation referred to in any of those paragraphs made on or after January 1, 1998 in a business year for which it was subject to those provisions are specified by Cabinet Order.
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### 第二十一条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
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suppl-4101-23/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-21
**第一項** 新租税特別措置法第六十五条第一項の規定は、法人が中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の施行の日以後に同項に規定する換地処分等により取得する資産について適用する。
suppl-4101-23/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-21/par-1
The provisions of Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets that a corporation acquires through a replotting disposition, etc. prescribed in that paragraph on or after the date on which the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers comes into effect.
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**第二項** 新租税特別措置法第六十五条の四第一項第九号、第十一号及び第二十号の規定は、法人が中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の施行の日以後に行う同項に規定する土地等の譲渡について適用する。
suppl-4101-23/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-21/par-2
The provisions of Article 65-4, paragraph (1), items (ix), (xi) and (xx) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in that paragraph made by a corporation on or after the date on which the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers comes into effect.
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**第三項** 新租税特別措置法第六十五条の七から第六十五条の九までの規定は、法人が平成十年一月一日以後に新租税特別措置法第六十五条の七第一項の表の上欄に掲げる資産の譲渡をして、同日以後に同表の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十五条の八第一項の特別勘定について適用し、法人が同日前に旧租税特別措置法第六十五条の七第一項の表の上欄に掲げる資産の譲渡をした場合における同日前に取得をした同表の下欄に掲げる資産又は同日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項の特別勘定並びに法人が同日以後に新租税特別措置法第六十五条の七第一項の表の上欄に掲げる資産の譲渡をする場合における同日前に取得をした同表の下欄に掲げる資産については、なお従前の例による。
suppl-4101-23/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-21/par-3
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation apply to assets listed in the right-hand column of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where a corporation makes, on or after January 1, 1998, a transfer of assets listed in the left-hand column of that table and acquires those assets on or after that date, and to the special account referred to in Article 65-8, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern assets listed in the right-hand column of that table that were acquired before that date or assets listed in that column that are acquired on or after that date in the case where a corporation made a transfer of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date, and the special account referred to in Article 65-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as assets listed in the right-hand column of that table that were acquired before that date in the case where a corporation makes a transfer of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after that date.
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**第四項** 前条第二項の規定により新租税特別措置法第六十三条第一項の規定の適用を受けた同項に規定する短期所有に係る土地の譲渡等に係る土地等は、新租税特別措置法第六十五条の七から第六十五条の九までの規定の適用については、新租税特別措置法第六十五条の七第一項、第六十五条の八第一項及び第六十五条の九に規定する新租税特別措置法第六十三条第一項の規定の適用がある土地等に該当しないものとみなす。
suppl-4101-23/art-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-21/par-4
Land, etc. pertaining to a transfer, etc. of land held for a short term prescribed in Article 63, paragraph (1) of the New Act on Special Measures Concerning Taxation that was subject to the provisions of that paragraph pursuant to the provisions of paragraph (2) of the preceding Article is deemed, with regard to the application of the provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation, not to fall under land, etc. to which the provisions of Article 63, paragraph (1) of the New Act on Special Measures Concerning Taxation apply as prescribed in Article 65-7, paragraph (1), Article 65-8, paragraph (1) and Article 65-9 of the New Act on Special Measures Concerning Taxation.
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### 第二十二条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations
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suppl-4101-23/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-22
**第一項** 新租税特別措置法第六十六条の六の規定は、その施行日以後に終了する事業年度の終了の日において同条第一項に規定する特定外国子会社等に該当する外国法人の同項に規定する適用対象留保金額について適用し、その施行日前に終了した事業年度の終了の日において旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等に該当した外国法人の同項に規定する適用対象留保金額については、なお従前の例による。
suppl-4101-23/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-22/par-1
The provisions of Article 66-6 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article of a foreign corporation that falls under a specified foreign subsidiary, etc. prescribed in that paragraph as of the end of its business year ending on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a foreign corporation that fell under a specified foreign subsidiary, etc. prescribed in that paragraph as of the end of its business year that ended before the Effective Date.
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### 第二十三条（特別国際金融取引勘定において経理された預金等の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Deposits Managed in a Special International Financial Transactions Account
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suppl-4101-23/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-23
**第一項** 旧租税特別措置法第六十七条の十第一項に規定する外国法人が施行日前に同項に規定する外国為替公認銀行に預入し、又は貸し付けた同項に規定する預金又は貸付金につき支払を受ける利子については、なお従前の例による。
suppl-4101-23/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-23/par-1
With regard to interest received by a foreign corporation prescribed in Article 67-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation on deposits or loans prescribed in that paragraph that it deposited with or lent to an authorized foreign exchange bank prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
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### 第二十四条（銀行持株会社の創設等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on the Establishment, etc. of Bank Holding Companies
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suppl-4101-23/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-24
**第一項** 新租税特別措置法第六十七条の十から第六十七条の十二までの規定は、銀行持株会社の創設のための銀行等に係る合併手続の特例等に関する法律（平成九年法律第百二十一号）の施行の日以後に行うこれらの規定に規定する交付、合併及び譲渡に係る法人税について適用する。
suppl-4101-23/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-24/par-1
The provisions of Articles 67-10 through 67-12 of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to the delivery, merger and transfer prescribed in those provisions that are carried out on or after the date on which the Act on Special Provisions, etc. for Merger Procedures Concerning Banks, etc. for the Establishment of Bank Holding Companies (Act No. 121 of 1997) comes into effect.
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### 第二十五条（地価税の課税の停止に係る経過措置） — Transitional Measures Concerning the Suspension of Imposition of Land Value Tax
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suppl-4101-23/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-25
**第一項** 新租税特別措置法第七十一条の規定は、平成十年以後の各年の課税時期において、個人又は法人が有する地価税法（平成三年法律第六十九号）第二条第一号に規定する土地等に係る地価税について適用し、平成九年以前の各年の課税時期において個人又は法人が有していた土地等に係る地価税については、なお従前の例による。
suppl-4101-23/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-25/par-1
The provisions of Article 71 of the New Act on Special Measures Concerning Taxation apply to land value tax on land, etc. prescribed in Article 2, item (i) of the Land-holding Tax Act (Act No. 69 of 1991) held by an individual or corporation as of the taxation date of each year from 1998 onward, and the provisions then in force continue to govern land value tax on land, etc. held by an individual or corporation as of the taxation date of each year up to 1997.
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### 第二十六条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4101-23/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-26
**第一項** 新租税特別措置法第七十六条第一項の規定は、施行日以後に国から同項に規定する売渡しを受ける土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に国から旧租税特別措置法第七十六条第一項に規定する売渡しを受けた土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4101-23/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-26/par-1
The provisions of Article 76, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land sold by the State as prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land sold by the State as prescribed in Article 76, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
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**第二項** 新租税特別措置法第八十四条第二項の規定は、東海旅客鉄道株式会社が施行日以後に受ける同項に規定する土地若しくは建物の所有権の移転の登記又は当該土地の地上権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十四条第二項に規定する旅客鉄道株式会社が受けた同項に規定する土地若しくは建物の所有権の移転の登記又は当該土地の地上権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4101-23/art-26/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-26/par-2
The provisions of Article 84, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land or buildings prescribed in that paragraph, or the registration of transfer of a superficies right on that land, that Central Japan Railway Company obtains on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land or buildings prescribed in Article 84, paragraph (2) of the Former Act on Special Measures Concerning Taxation, or the registration of transfer of a superficies right on that land, that a passenger railway company prescribed in that paragraph obtained before the Effective Date.
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### 第二十七条（印紙税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Stamp Tax
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suppl-4101-23/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-27
**第一項** 新租税特別措置法第九十一条の二の規定は、施行日以後に作成される印紙税法（昭和四十二年法律第二十三号）別表第一第三号に掲げる約束手形について適用する。
suppl-4101-23/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-27/par-1
The provisions of Article 91-2 of the New Act on Special Measures Concerning Taxation apply to promissory notes listed in item (iii) of Appended Table 1 of the Stamp Tax Act (Act No. 23 of 1967) that are prepared on or after the Effective Date.
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### 第三十四条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4101-23/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-34
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律附則第二十二条第三項の規定は、施行日以後に新租税特別措置法第七十八条の三第一項に規定する組合員又は所属員たる中小企業者が同項に規定する事業協同組合等から取得する同項に規定する土地又は建物の所有権の移転の登記に係る登録免許税について適用し、施行日前に行われた旧租税特別措置法第七十八条の三第一項に規定する組合員又は所属員たる中小企業者が同項に規定する事業協同組合等から取得した同項に規定する土地又は建物の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4101-23/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-34/par-1
The provisions of Article 22, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to registration and license tax on the registration of transfer of ownership of land or buildings prescribed in Article 78-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that a small and medium sized enterprise that is a member or affiliated member prescribed in that paragraph acquires from a business cooperative, etc. prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on a registration of transfer of ownership carried out before the Effective Date for land or buildings prescribed in Article 78-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise that is a member or affiliated member prescribed in that paragraph acquired from a business cooperative, etc. prescribed in that paragraph.
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## 附 則 平成一〇年三月三一日法律第二四号
suppl-4101-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24
### 第一条（施行期日） — Effective Date
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suppl-4101-24/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-1
**第一項** この法律は、平成十年四月一日から施行する。
suppl-4101-24/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-1/par-1
This Act comes into effect on April 1, 1998.
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### 第二十一条（所得税の特別修繕準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Special Repairs Relating to Income Tax
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suppl-4101-24/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-21
**第一項** 第三条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二十条の五の規定は、個人が平成十一年以後の各年において事業の用に供する同条第一項各号に掲げる固定資産（附則第十五条第二項の規定によりなおその効力を有するものとされる旧所得税法第五十五条の特別修繕引当金勘定が設けられている固定資産を除く。）について、適用する。
suppl-4101-24/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-21/par-1
The provisions of Article 20-5 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 3 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to fixed assets listed in the items of paragraph (1) of that Article that an individual uses for business in each year from 1999 onward (excluding fixed assets for which an account of allowance for special repairs under Article 55 of the Former Income Tax Act, which remains in force pursuant to the provisions of Article 15, paragraph (2) of the Supplementary Provisions, has been established).
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### 第二十二条（同居の特別障害者に係る扶養控除等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deductions for Dependents, etc. Pertaining to Persons with Special Disabilities Who Live Together
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suppl-4101-24/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-22
**第一項** 新租税特別措置法第四十一条の十四の規定は、平成十年分以後の所得税について適用し、平成九年分以前の所得税については、なお従前の例による。
suppl-4101-24/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-22/par-1
The provisions of Article 41-14 of the New Act on Special Measures Concerning Taxation apply to income tax for 1998 and subsequent years, and with regard to income tax for 1997 and earlier years, the provisions then in force continue to govern.
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### 第二十三条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4101-24/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-23
**第一項** 新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4101-24/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-23/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.
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### 第二十四条（特別修繕準備金に関する経過措置） — Transitional Measures Concerning Reserves for Special Repairs
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suppl-4101-24/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-24
**第一項** 新租税特別措置法第五十七条の八の規定は、法人が施行日以後に開始する各事業年度において事業の用に供する同条第一項各号に掲げる固定資産（当該固定資産に係る附則第七条第一項に規定する特別修繕引当金勘定の金額があるものを除く。）について、適用する。
suppl-4101-24/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-24/par-1
The provisions of Article 57-8 of the New Act on Special Measures Concerning Taxation apply to fixed assets listed in the items of paragraph (1) of that Article that a corporation uses for business in each business year beginning on or after the Effective Date (excluding fixed assets for which there is an amount in the account of allowance for special repairs prescribed in Article 7, paragraph (1) of the Supplementary Provisions pertaining to those fixed assets).
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### 第二十五条（土地等の現物出資をした場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Capital Contribution in Kind of Land, etc.
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suppl-4101-24/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-25
**第一項** 法人が施行日前にした第三条の規定による改正前の租税特別措置法（次条において「旧租税特別措置法」という。）第六十六条第一項に規定する出資により取得した株式に係る所得の金額の計算については、なお従前の例による。
suppl-4101-24/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-25/par-1
With regard to the calculation of the amount of income pertaining to shares acquired through a capital contribution prescribed in Article 66, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 3 (referred to as the "Former Act on Special Measures Concerning Taxation" in the following Article) that a corporation made before the Effective Date, the provisions then in force continue to govern.
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### 第二十六条（外国子会社の配当等に係る外国税額控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Foreign Tax Credit for Dividends, etc. from Foreign Subsidiaries
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suppl-4101-24/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-26
**第一項** 法人が施行日前に開始した事業年度において旧租税特別措置法第六十八条の四第一項に規定する外国子会社から受けた旧法人税法第六十九条第四項に規定する配当等の額に係る旧租税特別措置法第六十八条の四第一項に規定する外国孫会社の所得に対して課された同項に規定する外国法人税については、なお従前の例による。
suppl-4101-24/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-26/par-1
With regard to foreign country's corporate tax prescribed in Article 68-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation imposed on the income of a foreign second-tier subsidiary prescribed in that paragraph pertaining to the amount of dividends, etc. prescribed in Article 69, paragraph (4) of the Former Corporation Tax Act that a corporation received from a foreign subsidiary prescribed in Article 68-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation in a business year that began before the Effective Date, the provisions then in force continue to govern.
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## 附 則 平成一〇年三月三一日法律第三二号
suppl-4101-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-32 · https://japanlaw.org/l/332AC0000000026/suppl-4101-32
**第一項** この法律は、公布の日から施行する。
suppl-4101-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-32/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 平成一〇年五月二九日法律第八四号
suppl-4101-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84
### 第一条（施行期日） — Effective Date
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suppl-4101-84/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4101-84/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-1/par-1
This Act comes into effect on the date of promulgation.
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### 第四条（試験研究費の額が増加した場合等の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where the Amount of Experimental Research Expenses Has Increased, etc.
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suppl-4101-84/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-4
**第一項** 第二条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第十条第三項の規定は、平成十年分以後の所得税について適用し、平成九年分以前の所得税については、なお従前の例による。
suppl-4101-84/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-4/par-1
The provisions of Article 10, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 2 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 1998 and subsequent years, and with regard to income tax for 1997 and earlier years, the provisions then in force continue to govern.
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### 第五条（中小企業者の機械の特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation of Machinery of Small and Medium Sized Enterprises
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suppl-4101-84/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-5
**第一項** 個人が平成十年五月三十一日以前に取得又は製作をした新租税特別措置法第十二条の二第一項に規定する機械及び装置（次項に規定する政令で定める機械及び装置を除く。）については、なお従前の例による。
suppl-4101-84/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-5/par-1
The provisions then in force continue to govern machinery and equipment prescribed in Article 12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding machinery and equipment specified by Cabinet Order as prescribed in the following paragraph) that an individual acquired or manufactured on or before May 31, 1998.
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**第二項** 個人が取得又は製作をして事業の用に供する租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号。以下「平成十一年改正措置法」という。）による改正後の租税特別措置法（以下「平成十一年新措置法」という。）第十二条の二第一項に規定する機械及び装置が政令で定める機械及び装置である場合における同項の規定の適用については、同項中「平成十二年六月一日」とあるのは、「昭和四十七年四月一日」とする。
suppl-4101-84/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-5/par-2
With regard to the application of the provisions of Article 12-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999; hereinafter referred to as the "1999 Measures Amendment Act") (hereinafter referred to as the "1999 New Measures Act") in the case where machinery and equipment prescribed in that paragraph that an individual acquires or manufactures and uses for business are machinery and equipment specified by Cabinet Order, the phrase "June 1, 2000" in that paragraph is deemed to be replaced with "April 1, 1972".
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**第三項** 前項の規定の適用がある場合における平成十一年新措置法第十条の二から第十条の五まで、第十二条の二、第十三条から第十四条まで、第十六条、第二十八条の三、第三十三条の六及び第三十七条の三（平成十一年新措置法第三十七条の五第二項及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成七年法律第十一号）第十四条第五項において準用する場合を含む。）の規定並びに租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号。以下「平成十一年改正法」という。）附則第十条第九項又は第十一項の規定によりなおその効力を有するものとされる平成十一年改正法第一条の規定による改正前の租税特別措置法（以下「平成十一年旧法」という。）第十三条の二、平成十一年改正法附則第十四条第六項の規定によりなおその効力を有するものとされる平成十一年旧法第三十七条の三及び平成十一年改正措置法附則第三条第二項の規定によりなおその効力を有するものとされる平成十一年改正措置法による改正前の租税特別措置法（以下「平成十一年旧措置法」という。）第三十七条の三の規定の適用については、これらの規定に規定する平成十一年新措置法第十二条の二第一項の規定は、前項の規定により読み替えて適用される場合を含むものとする。
suppl-4101-84/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-5/par-3
With regard to the application, in the case where the provisions of the preceding paragraph apply, of the provisions of Articles 10-2 through 10-5, Article 12-2, Articles 13 through 14, Article 16, Article 28-3, Article 33-6 and Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the 1999 New Measures Act and Article 14, paragraph (5) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 11 of 1995)) of the 1999 New Measures Act, and of Article 13-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999; hereinafter referred to as the "1999 Amendment Act") (hereinafter referred to as the "1999 Former Act"), which remains in force pursuant to the provisions of Article 10, paragraph (9) or paragraph (11) of the Supplementary Provisions of the 1999 Amendment Act, Article 37-3 of the 1999 Former Act, which remains in force pursuant to the provisions of Article 14, paragraph (6) of the Supplementary Provisions of the 1999 Amendment Act, and Article 37-3 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1999 Measures Amendment Act (hereinafter referred to as the "1999 Former Measures Act"), which remains in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act, the provisions of Article 12-2, paragraph (1) of the 1999 New Measures Act prescribed in those provisions are to include the case where they are applied with the phrase replaced pursuant to the provisions of the preceding paragraph.
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### 第六条（試験研究費の額が増加した場合等の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Amount of Experimental Research Expenses Has Increased, etc.
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suppl-4101-84/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-6
**第一項** 新租税特別措置法第四十二条の四第三項の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の平成十年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4101-84/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-6/par-1
The provisions of Article 42-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after April 1, 1998, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before that date.
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### 第七条（中小企業者等の機械の特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation of Machinery of Small and Medium Sized Enterprises, etc.
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suppl-4101-84/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-7
**第一項** 法人が平成十年五月三十一日以前に取得又は製作をした新租税特別措置法第四十五条の二第一項に規定する機械及び装置（次項に規定する政令で定める機械及び装置を除く。）については、なお従前の例による。
suppl-4101-84/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-7/par-1
The provisions then in force continue to govern machinery and equipment prescribed in Article 45-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding machinery and equipment specified by Cabinet Order as prescribed in the following paragraph) that a corporation acquired or manufactured on or before May 31, 1998.
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**第二項** 法人が取得又は製作をして事業の用に供する平成十一年新措置法第四十五条の二第一項に規定する機械及び装置が政令で定める機械及び装置である場合における同項の規定の適用については、同項中「平成十二年六月一日」とあるのは、「昭和四十七年四月一日」とする。
suppl-4101-84/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-7/par-2
With regard to the application of the provisions of Article 45-2, paragraph (1) of the 1999 New Measures Act in the case where machinery and equipment prescribed in that paragraph that a corporation acquires or manufactures and uses for business are machinery and equipment specified by Cabinet Order, the phrase "June 1, 2000" in that paragraph is deemed to be replaced with "April 1, 1972".
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**第三項** 前項の規定の適用がある場合における平成十一年新措置法第四十二条の五から第四十二条の十まで、第四十五条の二、第四十六条から第四十七条まで、第四十九条、第五十二条の二、第五十二条の三、第六十一条の三、第六十四条（平成十一年新措置法第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七（平成十一年新措置法第六十五条の八第七項並びに阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第二十条第五項及び第二十一条第七項において準用する場合を含む。）及び第六十七条の四の規定並びに平成十一年改正法附則第二十六条第十二項又は第十四項の規定によりなおその効力を有するものとされる平成十一年旧法第四十六条、平成十一年改正法附則第二十九条第四項の規定によりなおその効力を有するものとされる平成十一年旧法第六十五条の七（同項の規定によりなおその効力を有するものとされる平成十一年旧法第六十五条の八第七項において準用する場合を含む。）及び平成十一年改正措置法附則第五条第二項の規定によりなおその効力を有するものとされる平成十一年旧措置法第六十五条の七（同項の規定によりなおその効力を有するものとされる平成十一年旧措置法第六十五条の八第七項において準用する場合を含む。）の規定の適用については、これらの規定に規定する平成十一年新措置法第四十五条の二第一項の規定は、前項の規定により読み替えて適用される場合を含むものとする。
suppl-4101-84/art-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-7/par-3
With regard to the application, in the case where the provisions of the preceding paragraph apply, of the provisions of Articles 42-5 through 42-10, Article 45-2, Articles 46 through 47, Article 49, Article 52-2, Article 52-3, Article 61-3, Article 64 (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the 1999 New Measures Act), Article 65-7 (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the 1999 New Measures Act and Article 20, paragraph (5) and Article 21, paragraph (7) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake) and Article 67-4 of the 1999 New Measures Act, and of Article 46 of the 1999 Former Act, which remains in force pursuant to the provisions of Article 26, paragraph (12) or paragraph (14) of the Supplementary Provisions of the 1999 Amendment Act, Article 65-7 of the 1999 Former Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of that paragraph), which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act, and Article 65-7 of the 1999 Former Measures Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the 1999 Former Measures Act, which remains in force pursuant to the provisions of that paragraph), which remains in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act, the provisions of Article 45-2, paragraph (1) of the 1999 New Measures Act prescribed in those provisions are to include the case where they are applied with the phrase replaced pursuant to the provisions of the preceding paragraph.
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## 附 則 平成一〇年六月二日法律第八六号
suppl-4101-86 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-86 · https://japanlaw.org/l/332AC0000000026/suppl-4101-86
### 第一条（施行期日等） — Effective Date, etc.
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suppl-4101-86/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-86/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-86/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4101-86/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-86/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-86/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成一〇年六月一〇日法律第九九号
suppl-4101-99 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-99 · https://japanlaw.org/l/332AC0000000026/suppl-4101-99
**第一項** この法律は、公布の日から起算して六月を経過した日から施行する。
suppl-4101-99/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-99/par-1
This Act comes into effect as of the day on which 6 months have elapsed from the date of promulgation.
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## 附 則 平成一〇年六月一五日法律第一〇六号
suppl-4101-106 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-106 · https://japanlaw.org/l/332AC0000000026/suppl-4101-106
**第一項** この法律は、特定目的会社による特定資産の流動化に関する法律（平成十年法律第百五号）の施行の日（平成十年九月一日）から施行する。
suppl-4101-106/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-106/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-106/par-1
This Act comes into effect on the date on which the Act on the Securitization of Assets (Act No. 105 of 1998) comes into effect (September 1, 1998).
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## 附 則 平成一〇年六月一五日法律第一〇七号
suppl-4101-107 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107
### 第一条（施行期日） — Effective Date
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suppl-4101-107/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-1
**第一項** この法律は、平成十年十二月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4101-107/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-1/par-1
This Act comes into effect on December 1, 1998; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 第一条中証券取引法第四章の次に一章を加える改正規定（第七十九条の二十九第一項に係る部分に限る。）並びに同法第百八十九条第二項及び第四項の改正規定、第二十一条の規定、第二十二条中保険業法第二編第十章第二節第一款の改正規定（第二百六十五条の六に係る部分に限る。）、第二十三条の規定並びに第二十五条の規定並びに附則第四十条、第四十二条、第五十八条、第百三十六条、第百四十条、第百四十三条、第百四十七条、第百四十九条、第百五十八条、第百六十四条、第百八十七条（大蔵省設置法（昭和二十四年法律第百四十四号）第四条第七十九号の改正規定を除く。）及び第百八十八条から第百九十条までの規定 平成十年七月一日
suppl-4101-107/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-1/par-1/item-1
the provision in Article 1 adding one Chapter after Chapter IV of the Securities and Exchange Act (limited to the part concerning Article 79-29, paragraph (1)) and the provisions amending Article 189, paragraphs (2) and (4) of that Act; the provisions of Article 21; the provision in Article 22 amending Part II, Chapter X, Section 2, Subsection 1 of the Insurance Business Act (limited to the part concerning Article 265-6); the provisions of Article 23 and the provisions of Article 25; and the provisions of Articles 40, 42, 58, 136, 140, 143, 147, 149, 158, 164, and 187 (excluding the provision amending Article 4, item (lxxix) of the Act for Establishment of the Ministry of Finance (Act No. 144 of 1949)) and Articles 188 through 190 of the Supplementary Provisions: July 1, 1998;
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### 第百四十五条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4101-107/art-145 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145
**第一項** 第二十六条の規定による改正後の租税特別措置法（以下この条及び次条において「新租税特別措置法」という。）第八条の二の規定は、施行日以後にその設定に係る受益証券の募集が行われる同条第一項に規定する証券投資信託に係る同項に規定する証券投資信託の収益の分配に係る配当等について適用し、施行日前にその設定に係る受益証券の募集が行われた第二十六条の規定による改正前の租税特別措置法（以下この条及び次条において「旧租税特別措置法」という。）第八条の二第一項に規定する証券投資信託に係る同項に規定する証券投資信託の収益の分配に係る配当等については、なお従前の例による。
suppl-4101-107/art-145/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-1
The provisions of Article 8-2 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 26 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article and the following Article) apply to dividends and similar income pertaining to distributions of proceeds of securities investment trusts prescribed in paragraph (1) of that Article, pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income pertaining to distributions of proceeds of securities investment trusts prescribed in Article 8-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 26 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article and the following Article), pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation was made before the Effective Date.
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**第二項** 新租税特別措置法第八条の三第一項の規定は、施行日以後にその設定に係る受益証券の募集が行われる同項に規定する証券投資信託に係る同項に規定する公募国外証券投資信託の配当等について適用し、施行日前にその設定に係る受益証券の募集が行われた旧租税特別措置法第八条の三第一項に規定する証券投資信託に係る同項に規定する国外証券投資信託の配当等については、なお従前の例による。
suppl-4101-107/art-145/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-2
The provisions of Article 8-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income of publicly offered foreign securities investment trusts prescribed in that paragraph, pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income of foreign securities investment trusts prescribed in Article 8-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation was made before the Effective Date.
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**第三項** 新租税特別措置法第八条の三第二項、第三項及び第六項の規定は、施行日以後にその設定に係る受益証券の募集が行われる同条第二項に規定する証券投資信託に係る同項に規定する公募国外証券投資信託の配当等について適用し、施行日前にその設定に係る受益証券の募集が行われた旧租税特別措置法第八条の三第一項に規定する証券投資信託に係る同条第二項に規定する国外証券投資信託の配当等については、なお従前の例による。
suppl-4101-107/art-145/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-3
The provisions of Article 8-3, paragraphs (2), (3) and (6) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income of publicly offered foreign securities investment trusts prescribed in paragraph (2) of that Article, pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income of foreign securities investment trusts prescribed in Article 8-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation, pertaining to a securities investment trust prescribed in paragraph (1) of that Article for which the offering of beneficiary certificates upon its creation was made before the Effective Date.
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**第四項** 新租税特別措置法第八条の六の規定は、施行日以後にその設定に係る受益証券の募集が行われる同条第一項第一号に規定する証券投資信託に係る同号に掲げる配当等について適用し、施行日前にその設定に係る受益証券の募集が行われた旧租税特別措置法第八条の五第一項第一号に規定する証券投資信託に係る同号に掲げる配当等については、なお従前の例による。
suppl-4101-107/art-145/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-4
The provisions of Article 8-6 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income listed in paragraph (1), item (i) of that Article, pertaining to a securities investment trust prescribed in that item for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income listed in Article 8-5, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation, pertaining to a securities investment trust prescribed in that item for which the offering of beneficiary certificates upon its creation was made before the Effective Date.
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**第五項** 新租税特別措置法第九条第一項の規定は、施行日以後にその設定に係る受益証券の募集が行われる同項に規定する証券投資信託に係る同項に規定する配当所得について適用し、施行日前にその設定に係る受益証券の募集が行われた旧租税特別措置法第九条第一項に規定する証券投資信託に係る同項に規定する配当所得については、なお従前の例による。
suppl-4101-107/art-145/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-5
The provisions of Article 9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to dividend income prescribed in that paragraph, pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date, and the provisions then in force continue to govern dividend income prescribed in Article 9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation was made before the Effective Date.
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**第六項** 新租税特別措置法第九条第三項の規定は、平成十一年分以後の所得税について適用する。
suppl-4101-107/art-145/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-6
The provisions of Article 9, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to income tax for 1999 and subsequent years.
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**第七項** 新租税特別措置法第三十七条の十第三項の規定は、施行日以後にその設定に係る受益証券の募集が行われる同項に規定する私募証券投資信託の受益証券について適用する。
suppl-4101-107/art-145/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-7
The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to beneficiary certificates of a privately placed securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date.
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**第八項** 新租税特別措置法第三十七条の十第五項の規定は、施行日以後にその設定に係る受益証券の募集が行われる同項に規定する私募証券投資信託に係る同項に規定する支払われる金額について適用する。
suppl-4101-107/art-145/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-8
The provisions of Article 37-10, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the amounts to be paid prescribed in that paragraph, pertaining to a privately placed securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date.
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**第九項** 新租税特別措置法第三十七条の十五第一項第一号及び第二号の規定は、施行日以後にその設定に係る受益証券の募集が行われる同項第一号に規定する証券投資信託に係る同号及び同項第二号に掲げる所得について適用し、施行日前にその設定に係る受益証券の募集が行われた旧租税特別措置法第三十七条の十五第一項第一号に規定する証券投資信託に係る同号及び同項第二号に掲げる所得については、なお従前の例による。
suppl-4101-107/art-145/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-9
The provisions of Article 37-15, paragraph (1), items (i) and (ii) of the New Act on Special Measures Concerning Taxation apply to income listed in items (i) and (ii) of that paragraph, pertaining to a securities investment trust prescribed in item (i) of that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date, and the provisions then in force continue to govern income listed in Article 37-15, paragraph (1), items (i) and (ii) of the Former Act on Special Measures Concerning Taxation, pertaining to a securities investment trust prescribed in item (i) of that paragraph for which the offering of beneficiary certificates upon its creation was made before the Effective Date.
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### 第百八十八条（処分等の効力） — Effect of Dispositions
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suppl-4101-107/art-188 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-188 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-188
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定）の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。
suppl-4101-107/art-188/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-188/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-188/par-1
Dispositions, procedures or other acts carried out before this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect pursuant to the provisions of the respective Acts prior to amendment (including orders based on them; the same applies hereinafter in this Article) for which there are equivalent provisions in the respective Acts as amended are deemed, except as otherwise provided for in these Supplementary Provisions, to have been carried out pursuant to the equivalent provisions of the respective Acts as amended.
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### 第百九十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4101-107/art-190 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-190 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-190
**第一項** 附則第二条から第百四十六条まで、第百五十三条、第百六十九条及び前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4101-107/art-190/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-190/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-190/par-1
Beyond what is provided for in Articles 2 through 146, Article 153, Article 169, and the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一〇年九月二八日法律第一一〇号
suppl-4101-110 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-110 · https://japanlaw.org/l/332AC0000000026/suppl-4101-110
**第一項** この法律は、平成十一年四月一日から施行する。
suppl-4101-110/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-110/par-1
This Act comes into effect as of April 1, 1999.
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## 附 則 平成一〇年一〇月一九日法律第一三六号
suppl-4101-136 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-136 · https://japanlaw.org/l/332AC0000000026/suppl-4101-136
### 第一条（施行期日） — Effective Date
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suppl-4101-136/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-136/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-136/art-1
**第一項** この法律は、公布の日から起算して一月を超えない範囲内において政令で定める日から施行する。
suppl-4101-136/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-136/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-136/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one month from the date of promulgation.
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### 第九条（政令への委任） — Delegation to Cabinet Order
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suppl-4101-136/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-136/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4101-136/art-9
**第一項** 前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4101-136/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-136/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-136/art-9/par-1
Beyond what is provided for in the preceding Article, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一〇年一二月一八日法律第一四八号
suppl-4101-148 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-148 · https://japanlaw.org/l/332AC0000000026/suppl-4101-148
### 第一条（施行期日） — Effective Date
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suppl-4101-148/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-148/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-148/art-1
**第一項** この法律は、公布の日から起算して一月を超えない範囲内において政令で定める日から施行する。
suppl-4101-148/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-148/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-148/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one month from the date of promulgation.
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## 附 則 平成一〇年一二月一八日法律第一五二号
suppl-4101-152 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-152 · https://japanlaw.org/l/332AC0000000026/suppl-4101-152
### 第一条（施行期日） — Effective Date
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suppl-4101-152/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-152/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-152/art-1
**第一項** この法律は、公布の日から起算して二月を超えない範囲内において政令で定める日から施行する。
suppl-4101-152/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-152/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-152/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation.
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## 附 則 平成一一年三月三一日法律第八号
suppl-4111-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-8 · https://japanlaw.org/l/332AC0000000026/suppl-4111-8
### 第一条（施行期日） — Effective Date
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suppl-4111-8/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-8/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-8/art-1
**第一項** この法律は、平成十一年四月一日から施行する。
suppl-4111-8/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-8/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-8/art-1/par-1
This Act comes into effect as of April 1, 1999.
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### 第十一条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4111-8/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-8/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4111-8/art-11
**第一項** 前条の規定による改正後の租税特別措置法第六十七条の二第一項及び第六十八条の三第一項の規定は、法人の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4111-8/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-8/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-8/art-11/par-1
The provisions of Article 67-2, paragraph (1) and Article 68-3, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to corporation tax of a corporation for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.
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## 附 則 平成一一年三月三一日法律第九号
suppl-4111-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9
### 第一条（施行期日） — Effective Date
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suppl-4111-9/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1
**第一項** この法律は、平成十一年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4111-9/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1
This Act comes into effect as of April 1, 1999; provided, however, that the provisions set forth in the following items come into effect as of the day specified in the relevant item.
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**一** 第一条中租税特別措置法の目次の改正規定（「／ 第四節 印紙税法の特例（第九十一条―第九十二条）／附則／」を「／ 第四節 印紙税法の特例（第九十一条―第九十二条）／第七章 利子税等の割合の特例（第九十三条―第九十六条）／附則／」に改める部分に限る。）、同法第一条の改正規定、同法第六十六条の三の改正規定及び同法の本則に一章を加える改正規定並びに附則第四十一条の規定 平成十二年一月一日
suppl-4111-9/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-1
the provision in Article 1 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "/ Section 4 Special Provisions of the Stamp Tax Act (Articles 91 through 92)/Supplementary Provisions/" with "/ Section 4 Special Provisions of the Stamp Tax Act (Articles 91 through 92)/Chapter VII Special Provisions on the Rate of Interest Tax, etc. (Articles 93 through 96)/Supplementary Provisions/"), the provision amending Article 1 of that Act, the provision amending Article 66-3 of that Act and the provision adding one Chapter to the main provisions of that Act, and the provisions of Article 41 of the Supplementary Provisions: January 1, 2000;
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**二** 第一条中租税特別措置法第八条第一項第一号の改正規定（「により登録した公社債」の下に「（国債にあつては、第五条の二第四項第四号に規定する一括登録がされているものに限る。）」を加える部分に限る。）及び附則第四条の規定 平成十三年一月一日
suppl-4111-9/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-2
the provision in Article 1 amending Article 8, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation (limited to the part adding "(for national government bonds, limited to those for which batch registration prescribed in Article 5-2, paragraph (4), item (iv) has been made)" after "public and corporate bonds registered pursuant to") and the provisions of Article 4 of the Supplementary Provisions: January 1, 2001;
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**三** 第一条中租税特別措置法第十条の四第一項の改正規定（「（当該特定事業基盤強化設備が第六号に定める資産である場合には、百分の二十）」を削る部分及び同項第六号の改正規定に限る。）、同条第三項の改正規定（「（当該特定事業基盤強化設備が第一項第六号に定める資産である場合には、百分の五）」を削る部分に限る。）、同条第四項の改正規定、同法第四十二条の七第一項の改正規定（「（当該特定事業基盤強化設備が第六号に定める資産である場合には、百分の二十）」を削る部分及び同項第六号の改正規定に限る。）、同条第二項の改正規定（「（当該特定事業基盤強化設備が前項第六号に定める資産である場合には、百分の五）」を削る部分に限る。）及び同条第三項の改正規定並びに附則第八条第一項及び第二十四条第二項の規定 持続性の高い農業生産方式の導入の促進に関する法律（平成十一年法律第百十号）の施行の日
suppl-4111-9/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-3
the provision in Article 1 amending Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part deleting "(20 percent, if that specified business base strengthening equipment is an asset specified in item (vi))" and the provision amending item (vi) of that paragraph), the provision amending paragraph (3) of that Article (limited to the part deleting "(5 percent, if that specified business base strengthening equipment is an asset specified in paragraph (1), item (vi))"), the provision amending paragraph (4) of that Article, the provision amending Article 42-7, paragraph (1) of that Act (limited to the part deleting "(20 percent, if that specified business base strengthening equipment is an asset specified in item (vi))" and the provision amending item (vi) of that paragraph), the provision amending paragraph (2) of that Article (limited to the part deleting "(5 percent, if that specified business base strengthening equipment is an asset specified in item (vi) of the preceding paragraph)") and the provision amending paragraph (3) of that Article, and the provisions of Article 8, paragraph (1) and Article 24, paragraph (2) of the Supplementary Provisions: the date on which the Act on Promotion of Introduction of Sustainable Agricultural Production Practices (Act No. 110 of 1999) comes into effect;
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**四** 第一条中租税特別措置法第十条の四第一項第七号の改正規定、同法第十三条の二の見出しの改正規定、同条第一項の改正規定（同項に一号を加える部分に限る。）、同法第十八条第一項の改正規定（「平成十一年三月三十一日」を「平成十三年三月三十一日」に改める部分を除く。）、同法第四十二条の七第一項第七号の改正規定、同法第四十六条の見出しの改正規定、同条第一項の改正規定（同項に一号を加える部分に限る。）、同法第五十二条第一項の改正規定（「平成十一年三月三十一日」を「平成十三年三月三十一日」に改める部分を除く。）、同法第六十六条の十第一項の改正規定（「平成十一年三月三十一日」を「平成十三年三月三十一日」に改める部分を除く。）及び同法第六十六条の十四に各号を加える改正規定（第二号に係る部分に限る。）並びに附則第八条第二項、第十条第十項及び第十六項、第十四条第七項、第二十四条第三項、第二十六条第十三項及び第十九項、第二十九条第五項並びに第三十条の規定 中小企業経営革新支援法（平成十一年法律第十八号）の施行の日
suppl-4111-9/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-4
the provision in Article 1 amending Article 10-4, paragraph (1), item (vii) of the Act on Special Measures Concerning Taxation, the provision amending the heading of Article 13-2 of that Act, the provision amending paragraph (1) of that Article (limited to the part adding one item to that paragraph), the provision amending Article 18, paragraph (1) of that Act (excluding the part replacing "March 31, 1999" with "March 31, 2001"), the provision amending Article 42-7, paragraph (1), item (vii) of that Act, the provision amending the heading of Article 46 of that Act, the provision amending paragraph (1) of that Article (limited to the part adding one item to that paragraph), the provision amending Article 52, paragraph (1) of that Act (excluding the part replacing "March 31, 1999" with "March 31, 2001"), the provision amending Article 66-10, paragraph (1) of that Act (excluding the part replacing "March 31, 1999" with "March 31, 2001") and the provision adding items to Article 66-14 of that Act (limited to the part pertaining to item (ii)), and the provisions of Article 8, paragraph (2), Article 10, paragraphs (10) and (16), Article 14, paragraph (7), Article 24, paragraph (3), Article 26, paragraphs (13) and (19), Article 29, paragraph (5) and Article 30 of the Supplementary Provisions: the date on which the Act on Supporting Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999) comes into effect;
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**五** 第一条中租税特別措置法第十一条の五の見出しの改正規定、同条第一項の改正規定（同項の表の第一号の改正規定を除く。）、同法第四十四条の六第一項の表の第三号を削る改正規定及び同表の第四号を同表の第三号とし、同表の第五号を削り、同表に一号を加える改正規定並びに附則第十条第五項並びに第二十六条第六項及び第七項の規定 高度テレビジョン放送施設整備促進臨時措置法（平成十一年法律第六十三号）の施行の日
suppl-4111-9/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-5
the provision in Article 1 amending the heading of Article 11-5 of the Act on Special Measures Concerning Taxation, the provision amending paragraph (1) of that Article (excluding the provision amending item (i) of the table in that paragraph), the provision deleting item (iii) of the table in Article 44-6, paragraph (1) of that Act, and the provision renumbering item (iv) of that table as item (iii) of that table, deleting item (v) of that table and adding one item to that table, and the provisions of Article 10, paragraph (5) and Article 26, paragraphs (6) and (7) of the Supplementary Provisions: the date on which the Act on Temporary Measures for Promoting the Development of Advanced Television Broadcasting Facilities (Act No. 63 of 1999) comes into effect;
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**六** 第一条中租税特別措置法第三十七条の十三の次に一条を加える改正規定及び同法第六十七条の九の次に三条を加える改正規定並びに附則第十六条及び第三十三条の規定 商法等の一部を改正する法律（平成十一年法律第百二十五号）の施行の日
suppl-4111-9/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-6
the provision in Article 1 adding one Article after Article 37-13 of the Act on Special Measures Concerning Taxation and the provision adding three Articles after Article 67-9 of that Act, and the provisions of Articles 16 and 33 of the Supplementary Provisions: the date on which the Act Partially Amending the Commercial Code, etc. (Act No. 125 of 1999) comes into effect.
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**七** 第一条中租税特別措置法第三十七条の十六第一項に一号を加える改正規定及び附則第十七条第二項の規定 都市基盤整備公団法（平成十一年法律第七十六号）附則第一条ただし書に規定する日
suppl-4111-9/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-7
the provisions in Article 1 adding one item to Article 37-16, paragraph (1) of the Act on Special Measures Concerning Taxation, and the provisions of Article 17, paragraph (2) of the Supplementary Provisions: the date specified in the proviso to Article 1 of the Supplementary Provisions of the Urban Development Corporation Act (Act No. 76 of 1999);
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**八** 第一条中租税特別措置法第八十五条第一項の改正規定、同法第八十八条の改正規定及び同法第八十八条の三及び第八十八条の四の改正規定並びに附則第三十八条第一項及び第四項、第五十一条並びに第五十三条の規定 平成十一年五月一日
suppl-4111-9/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-8
the provisions in Article 1 amending Article 85, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 88 of that Act and the provisions amending Articles 88-3 and 88-4 of that Act, and the provisions of Article 38, paragraphs (1) and (4), Article 51 and Article 53 of the Supplementary Provisions: May 1, 1999;
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**九** 第一条中租税特別措置法第九十条の八第一項の改正規定（「一万五千六百円」を「一万三千円」に改める部分に限る。）及び附則第三十九条の規定 平成十一年七月一日
suppl-4111-9/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-9
the provisions in Article 1 amending Article 90-8, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "15,600 yen" with "13,000 yen"), and the provisions of Article 39 of the Supplementary Provisions: July 1, 1999.
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### 第二条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4111-9/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-2
**第一項** 第一条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成十一年分以後の所得税について適用し、平成十年分以前の所得税については、なお従前の例による。
suppl-4111-9/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") apply to income tax for 1999 and subsequent years, and the provisions then in force continue to govern income tax for 1998 and prior years.
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### 第三条（一括登録国債の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest on Bulk-Registered Government Bonds
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suppl-4111-9/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-3
**第一項** 新租税特別措置法第五条の二の規定は、非居住者又は外国法人が支払を受ける同条第一項に規定する一括登録国債の利子でその計算期間の初日が平成十一年九月一日以後であるものについて適用する。
suppl-4111-9/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-3/par-1
The provisions of Article 5-2 of the New Act on Special Measures Concerning Taxation apply to interest on bulk-registered government bonds prescribed in paragraph (1) of that Article that is received by a nonresident or a foreign corporation and the first day of whose calculation period is on or after September 1, 1999.
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### 第四条（金融機関等の受ける利子所得に対する源泉徴収の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income Received by Financial Institutions, etc.
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suppl-4111-9/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-4
**第一項** 新租税特別措置法第八条第一項第一号の規定は、同項に規定する金融機関又は同条第二項に規定する証券業者等が支払を受ける同号に掲げる利子でその計算期間の初日が平成十三年一月一日以後であるものについて適用し、その計算期間の初日が平成十三年一月一日前であるものについては、なお従前の例による。
suppl-4111-9/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-4/par-1
The provisions of Article 8, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation apply to interest listed in that item that is received by a financial institution prescribed in that paragraph or a securities company, etc. prescribed in paragraph (2) of that Article and the first day of whose calculation period is on or after January 1, 2001, and the provisions then in force continue to govern such interest the first day of whose calculation period is before January 1, 2001.
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### 第五条（上場会社等の利益をもってする株式の消却の場合のみなし配当の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Deemed Dividends in the Case of Cancellation of Shares of a Listed Company, etc. Using Profits
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suppl-4111-9/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-5
**第一項** この法律の施行の日（以下「施行日」という。）前に利益をもってする株式の消却に係る第一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第九条の五第一項に規定する公開買付けに応じて行う同項に規定する上場会社等の株式の譲渡をした個人の同条第三項に規定する場合における当該株式の譲渡による所得については、なお従前の例による。
suppl-4111-9/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-5/par-1
The provisions then in force continue to govern income from a transfer of shares made by an individual who, before the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), transferred shares of a listed company, etc. prescribed in Article 9-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") in response to a takeover bid prescribed in that paragraph relating to a cancellation of shares using profits, in the case prescribed in paragraph (3) of that Article.
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**第二項** 旧租税特別措置法第九条の五第一項に規定する個人が、施行日から平成十四年十二月三十一日までの間に、利益をもってする株式の消却に係る同項に規定する公開買付けに応じて行う同項に規定する上場会社等の株式の譲渡をした場合における当該株式の譲渡による所得については、同条第三項の規定は、なおその効力を有する。この場合において、同項中「第一項の規定の」とあるのは「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正後の租税特別措置法第九条の四第一項の規定の」と、「第三十七条の十一」とあるのは「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十五条第二項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第三十七条の十一」とする。
suppl-4111-9/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-5/par-2
With regard to income from a transfer of shares in the case where an individual prescribed in Article 9-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation has, during the period from the Effective Date to December 31, 2002, transferred shares of a listed company, etc. prescribed in that paragraph in response to a takeover bid prescribed in that paragraph relating to a cancellation of shares using profits, the provisions of paragraph (3) of that Article remain in force. In this case, the phrase "the provisions of paragraph (1)" in that paragraph is deemed to be replaced with "the provisions of Article 9-4, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)", and the phrase "Article 37-11" is deemed to be replaced with "Article 37-11 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remains in force pursuant to the provisions of Article 15, paragraph (2) of the Supplementary Provisions of that Act".
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**第三項** 個人が、施行日前に旧租税特別措置法第九条の七第三項に規定する決議による株式の買受けに係る同項に規定する公開買付けに応じて行う株式の譲渡をした場合における当該株式の譲渡による所得については、なお従前の例による。
suppl-4111-9/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-5/par-3
The provisions then in force continue to govern income from a transfer of shares in the case where an individual has, before the Effective Date, transferred shares in response to a takeover bid prescribed in Article 9-7, paragraph (3) of the Former Act on Special Measures Concerning Taxation relating to a purchase of shares by a resolution prescribed in that paragraph.
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**第四項** 個人が、施行日から商法等の一部を改正する等の法律（平成十三年法律第七十九号）附則第二十四条第一項に規定する株式会社の同項に規定する次期決算期に関する定時総会の終結の時までの間に、当該株式会社の同法による廃止前の株式の消却の手続に関する商法の特例に関する法律（平成九年法律第五十五号）第三条の二第四項の決議による株式の買受けに係る旧租税特別措置法第九条の七第三項に規定する公開買付けに応じて行う株式の譲渡をした場合における当該株式の譲渡による所得については、同項の規定は、なおその効力を有する。この場合において、同項中「第三十七条の十一」とあるのは、「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十五条第二項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第三十七条の十一」とする。
suppl-4111-9/art-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-5/par-4
With regard to income from a transfer of shares in the case where an individual has, during the period from the Effective Date until the close of the ordinary general meeting concerning the next account settlement period prescribed in Article 24, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. and Other Matters (Act No. 79 of 2001) of a stock company prescribed in that paragraph, transferred shares in response to a takeover bid prescribed in Article 9-7, paragraph (3) of the Former Act on Special Measures Concerning Taxation relating to a purchase of shares by that stock company by a resolution under Article 3-2, paragraph (4) of the Act on Special Provisions of the Commercial Code concerning Procedures for Cancellation of Shares (Act No. 55 of 1997) prior to its repeal by that Act, the provisions of that paragraph remain in force. In this case, the phrase "Article 37-11" in that paragraph is deemed to be replaced with "Article 37-11 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remains in force pursuant to the provisions of Article 15, paragraph (2) of the Supplementary Provisions of that Act".
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### 第六条（試験研究費の額が増加した場合等の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Experimental Research Expenses Have Increased, etc.
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suppl-4111-9/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-6
**第一項** 新租税特別措置法第十条の規定は、個人の平成十二年以後の各年分の事業所得の金額の計算上必要経費に算入される同条第三項第一号に規定する試験研究費の額及び同項第四号に規定する特別試験研究費の額について適用し、平成十一年以前の各年分の事業所得の金額の計算上必要経費に算入される旧租税特別措置法第十条第七項第一号に規定する試験研究費の額、平成十一年三月三十一日以前に個人の事業の用に供した同項第二号に規定する基盤技術開発研究用資産、同年以前の各年分の事業所得の金額の計算上必要経費に算入される同項第三号に規定する特別試験研究費の額については、なお従前の例による。
suppl-4111-9/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-6/par-1
The provisions of Article 10 of the New Act on Special Measures Concerning Taxation apply to the amount of experimental research expenses prescribed in paragraph (3), item (i) of that Article and the amount of special experimental research expenses prescribed in item (iv) of that paragraph that are included in necessary expenses in calculating the amount of business income of an individual for 2000 and subsequent years, and the provisions then in force continue to govern the amount of experimental research expenses prescribed in Article 10, paragraph (7), item (i) of the Former Act on Special Measures Concerning Taxation that is included in necessary expenses in calculating the amount of business income for 1999 and prior years, assets for basic technology development research prescribed in item (ii) of that paragraph that were put to use for an individual's business on or before March 31, 1999, and the amount of special experimental research expenses prescribed in item (iii) of that paragraph that is included in necessary expenses in calculating the amount of business income for that year and prior years.
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**第二項** 前項の基盤技術開発研究用資産につき旧租税特別措置法第十条第二項から第四項までの規定の適用がある場合における当該基盤技術開発研究用資産の取得に係る新租税特別措置法第二十八条の三第十一項、第三十三条の六第二項、第三十七条の三第三項（新租税特別措置法第三十七条の五第二項において準用する場合を含む。）及び第三十七条の九の二第五項の規定の適用については、新租税特別措置法第二十八条の三第十一項中「までの規定」とあるのは「まで並びに租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）第一条の規定による改正前の租税特別措置法（以下「平成十一年旧法」という。）第十条第二項から第四項までの規定」と、新租税特別措置法第三十三条の六第二項、第三十七条の三第三項及び第三十七条の九の二第五項中「までの規定」とあるのは「まで並びに平成十一年旧法第十条第二項から第四項までの規定」とする。
suppl-4111-9/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-6/par-2
With regard to the application of the provisions of Article 28-3, paragraph (11), Article 33-6, paragraph (2), Article 37-3, paragraph (3) (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation) and Article 37-9-2, paragraph (5) of the New Act on Special Measures Concerning Taxation concerning the acquisition of the assets for basic technology development research referred to in the preceding paragraph in the case where the provisions of Article 10, paragraphs (2) through (4) of the Former Act on Special Measures Concerning Taxation apply to those assets, the phrase "the provisions of ... through ..." in Article 28-3, paragraph (11) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of ... through ..., and of Article 10, paragraphs (2) through (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999) (hereinafter referred to as 'the 1999 Former Act')", and the phrase "the provisions of ... through ..." in Article 33-6, paragraph (2), Article 37-3, paragraph (3) and Article 37-9-2, paragraph (5) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of ... through ..., and of Article 10, paragraphs (2) through (4) of the 1999 Former Act".
machine translation, not official
### 第七条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment for Promoting the Reform of the Energy Supply and Demand Structure Has Been Acquired
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suppl-4111-9/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-7
**第一項** 新租税特別措置法第十条の二の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用し、個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二第一項に規定するエネルギー需給構造改革推進設備については、なお従前の例による。
suppl-4111-9/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-7/par-1
The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation apply to equipment for promoting the reform of the energy supply and demand structure prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern equipment for promoting the reform of the energy supply and demand structure prescribed in Article 10-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.
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### 第八条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
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suppl-4111-9/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-8
**第一項** 新租税特別措置法第十条の四（同条第一項第六号に係る部分に限る。）の規定は、同号に掲げる個人が持続性の高い農業生産方式の導入の促進に関する法律の施行の日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用し、旧租税特別措置法第十条の四第一項第六号に掲げる個人が同日前に取得若しくは製作又は賃借をした同項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4111-9/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-8/par-1
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (vi) of that Article) apply to business base strengthening equipment prescribed in that paragraph that an individual listed in that item acquires, manufactures or leases on or after the date on which the Act on Promotion of Introduction of Sustainable Agricultural Production Practices comes into effect, and the provisions then in force continue to govern business base strengthening equipment prescribed in that paragraph that an individual listed in Article 10-4, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation acquired, manufactured or leased before that date.
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**第二項** 新租税特別措置法第十条の四（同条第一項第七号に係る部分に限る。）の規定は、同号に掲げる個人が中小企業経営革新支援法の施行の日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用し、旧租税特別措置法第十条の四第一項第七号に掲げる個人が同日前に取得若しくは製作又は賃借をした同項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4111-9/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-8/par-2
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (vii) of that Article) apply to business base strengthening equipment prescribed in that paragraph that an individual listed in that item acquires, manufactures or leases on or after the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, and the provisions then in force continue to govern business base strengthening equipment prescribed in that paragraph that an individual listed in Article 10-4, paragraph (1), item (vii) of the Former Act on Special Measures Concerning Taxation acquired, manufactured or leased before that date.
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### 第九条（中小企業者が機械等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Small and Medium Sized Enterprises Have Acquired Machinery, etc.
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suppl-4111-9/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-9
**第一項** 新租税特別措置法第十条の七の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する特定機械装置等について適用し、個人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第十条の七第一項に規定する特定機械装置等については、なお従前の例による。
suppl-4111-9/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-9/par-1
The provisions of Article 10-7 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in paragraph (1) of that Article that an individual acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 10-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or leased before the Effective Date.
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### 第十条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4111-9/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10
**第一項** 新租税特別措置法第十一条第一項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項に規定する特定設備等については、なお従前の例による。
suppl-4111-9/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
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**第二項** 新租税特別措置法第十一条の二第一項の規定は、個人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の二第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4111-9/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-2
The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
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**第三項** 新租税特別措置法第十一条の三第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する事業革新設備について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十一条の三第一項に規定する事業革新設備については、なお従前の例による。
suppl-4111-9/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-3
The provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for business innovation prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern equipment for business innovation prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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**第四項** 新租税特別措置法第十一条の五第一項（同項の表の第一号に係る部分に限る。）の規定は、個人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の五第一項（同項の表の第一号に係る部分に限る。）に規定する特定電気通信設備については、なお従前の例による。
suppl-4111-9/art-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-4
The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to specified telecommunications equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) that an individual made an acquisition, etc. of before the Effective Date.
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**第五項** 個人が平成十一年三月三十一日以前に取得等をした旧租税特別措置法第十一条の五第一項（同項の表の第二号に係る部分に限る。）に規定する特定電気通信設備については、なお従前の例による。
suppl-4111-9/art-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-5
The provisions then in force continue to govern specified telecommunications equipment prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) that an individual made an acquisition, etc. of on or before March 31, 1999.
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**第六項** 新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4111-9/art-10/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-6
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
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**第七項** 新租税特別措置法第十二条の二第二項の規定は、個人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十二条の二第二項に規定する医療用機器等については、なお従前の例による。
suppl-4111-9/art-10/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-7
The provisions of Article 12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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**第八項** 施行日から中小企業経営革新支援法の施行の日の前日までの間における新租税特別措置法第十三条の二第一項の規定の適用については、同項中「百分の二十七（当該機械設備等が第一号に定める漁船である場合には、百分の十六）」とあるのは、「百分の十六」とする。
suppl-4111-9/art-10/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-8
With regard to the application of the provisions of Article 13-2, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, the phrase "27 percent (or 16 percent, if the machinery and equipment, etc. are fishing vessels specified in item (i))" in that paragraph is deemed to be replaced with "16 percent".
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**第九項** 中小企業経営革新支援法の施行の日前に旧租税特別措置法第十三条の二第一項第一号に規定する中小企業構造改善計画につき同号の承認を受けた同号の商工組合等の構成員である個人の有する同号に定める減価償却資産については、同条の規定（同号に係る部分に限る。）は、なおその効力を有する。この場合において、同号中「平成十一年三月三十一日」とあるのは「中小企業経営革新支援法（平成十一年法律第十八号）の施行の日の前日」と、「同法」とあるのは「中小企業近代化促進法」とする。
suppl-4111-9/art-10/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-9
With regard to depreciable assets specified in Article 13-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that are held by an individual who is a member of a commercial and industrial association, etc. referred to in that item that obtained, before the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "March 31, 1999" in that item is deemed to be replaced with "the day before the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999) comes into effect", and the phrase "that Act" is deemed to be replaced with "the Act on Promotion of Modernization of Small and Medium Sized Enterprises".
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**第十項** 中小企業経営革新支援法の施行の日以後における前項の規定の適用については、同項中「「平成十一年三月三十一日」」とあるのは「「中小企業近代化促進法（昭和三十八年法律第六十四号）第二条」とあるのは「中小企業経営革新支援法（平成十一年法律第十八号）附則第二条の規定による廃止前の中小企業近代化促進法（昭和三十八年法律第六十四号。以下「旧中小企業近代化促進法」という。）第二条」と、「平成十一年三月三十一日」」と、「「中小企業経営革新支援法（平成十一年法律第十八号）の施行の日の前日」」とあるのは「「中小企業経営革新支援法の施行の日の前日」」と、「「中小企業近代化促進法」」とあるのは「「旧中小企業近代化促進法」と、「中小企業近代化促進法第四条第一項」とあるのは「旧中小企業近代化促進法第四条第一項」」とする。
suppl-4111-9/art-10/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-10
With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act on Supporting Business Innovation of Small and Medium Sized Enterprises comes into effect, the phrase "'March 31, 1999'" in that paragraph is deemed to be replaced with "'Article 2 of the Act on Promotion of Modernization of Small and Medium Sized Enterprises (Act No. 64 of 1963)' is deemed to be replaced with 'Article 2 of the Act on Promotion of Modernization of Small and Medium Sized Enterprises (Act No. 64 of 1963; hereinafter referred to as "the Former Small and Medium Enterprise Modernization Promotion Act") prior to its repeal pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act on Supporting Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999)', and the phrase 'March 31, 1999'", the phrase "'the day before the date on which the Act on Supporting Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999) comes into effect'" is deemed to be replaced with "'the day before the date on which the Act on Supporting Business Innovation of Small and Medium Sized Enterprises comes into effect'", and the phrase "'the Act on Promotion of Modernization of Small and Medium Sized Enterprises'" is deemed to be replaced with "'the Former Small and Medium Enterprise Modernization Promotion Act', and the phrase 'Article 4, paragraph (1) of the Act on Promotion of Modernization of Small and Medium Sized Enterprises' is deemed to be replaced with 'Article 4, paragraph (1) of the Former Small and Medium Enterprise Modernization Promotion Act'".
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**第十一項** 施行日から平成十三年十二月三十一日までの間に沖縄振興開発特別措置法（昭和四十六年法律第百三十一号）第二十条第一項に規定する構造改善計画につき同項又は同条第二項の承認を受ける同条第一項の商工組合等の構成員である個人の有する旧租税特別措置法第十三条の二第一項第一号に定める減価償却資産については、同条の規定（同号に係る部分に限る。）は、なおその効力を有する。
suppl-4111-9/art-10/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-11
With regard to depreciable assets held by an individual who is a member of a commercial and industrial association, etc. referred to in Article 20, paragraph (1) of the Act on Special Measures for Okinawa Promotion and Development (Act No. 131 of 1971) that obtains, during the period from the Effective Date to December 31, 2001, the approval under that paragraph or paragraph (2) of that Article for a structural improvement plan prescribed in paragraph (1) of that Article, which are specified in Article 13-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article (limited to the part concerning that item) remain in force.
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**第十二項** 旧租税特別措置法第十三条の二第一項第二号に規定する構造改善事業計画又は構造改善円滑化計画につき同号の承認を受けた同号の特定組合又は特定商工組合等の構成員である個人が平成十一年において有する同号に定める減価償却資産については、なお従前の例による。
suppl-4111-9/art-10/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-12
The provisions then in force continue to govern depreciable assets specified in Article 13-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that are held in 1999 by an individual who is a member of a specified association or a specified commercial and industrial association, etc. referred to in that item that obtained the approval referred to in that item for a structural improvement project plan or a structural improvement facilitation plan prescribed in that item.
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**第十三項** 新租税特別措置法第十四条第三項の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第三項に規定する特定再開発建築物等については、なお従前の例による。
suppl-4111-9/art-10/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-13
The provisions of Article 14, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in Article 14, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date.
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**第十四項** 個人が施行日前に取得した旧租税特別措置法第十六条第二項に規定する通気坑道又は排水坑道については、なお従前の例による。
suppl-4111-9/art-10/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-14
The provisions then in force continue to govern ventilation tunnels or drainage tunnels prescribed in Article 16, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date.
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**第十五項** 新租税特別措置法第十八条第一項第二号の規定は、個人が中小企業経営革新支援法の施行の日以後に支出する同号に定める負担金について適用し、個人が同日前に支出した旧租税特別措置法第十八条第一項第二号、第三号又は第八号に定める負担金については、なお従前の例による。
suppl-4111-9/art-10/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-15
The provisions of Article 18, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to contributions specified in that item that an individual pays on or after the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, and the provisions then in force continue to govern contributions specified in Article 18, paragraph (1), item (ii), (iii) or (viii) of the Former Act on Special Measures Concerning Taxation that an individual paid before that date.
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### 第十一条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
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suppl-4111-9/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-11
**第一項** 平成十一年分の所得税に係る新租税特別措置法第二十一条第一項の規定の適用については、同項中「総収入金額のうちに」とあるのは「総収入金額のうちに租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）第一条の規定による改正前の租税特別措置法第二十一条第一項に規定する技術等海外取引又は」と、「当該収入金額の百分の十二」とあるのは「平成十一年一月一日から同年三月三十一日までの期間内の同条第二項各号に掲げる取引による収入金額の百分の六（同項第二号に掲げる取引によるものについては、百分の十二）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の技術等海外取引による収入金額の百分の十二」と、「金額（当該金額」とあるのは「金額との合計額（当該合計額」とする。
suppl-4111-9/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-11/par-1
With regard to the application of the provisions of Article 21, paragraph (1) of the New Act on Special Measures Concerning Taxation concerning income tax for 1999, the phrase "included in gross revenue" in that paragraph is deemed to be replaced with "included in gross revenue from overseas transactions involving technology, etc. prescribed in Article 21, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), or", the phrase "12 percent of that revenue" is deemed to be replaced with "6 percent (or 12 percent, for revenue from transactions listed in item (ii) of that paragraph) of the revenue from transactions listed in the items of paragraph (2) of that Article during the period from January 1, 1999 to March 31, 1999, and an amount equivalent to 12 percent of the revenue from overseas transactions involving technology, etc. during the period from April 1, 1999 to December 31, 1999", and the phrase "amount (where that amount" is deemed to be replaced with "amount, the total of those amounts (where that total".
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### 第十二条（特定の取締役等が受ける株式譲渡請求権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Rights to Request Share Transfers, etc. Granted to Specified Directors, etc.
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suppl-4111-9/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-12
**第一項** 旧租税特別措置法第二十九条の二第五項に規定する特例適用者又は承継特例適用者が施行日前にした同項に規定する特定株式又は承継特定株式の同項に規定する株式等の譲渡による同項に規定する株式等に係る譲渡所得等については、なお従前の例による。
suppl-4111-9/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-12/par-1
The provisions then in force continue to govern capital gains, etc. from shares, etc. prescribed in Article 29-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation arising from a transfer of shares, etc. prescribed in that paragraph of specified shares or succeeded specified shares prescribed in that paragraph that a person eligible for the special provisions or a successor eligible for the special provisions prescribed in that paragraph made before the Effective Date.
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**第二項** 新租税特別措置法第二十九条の二第四項に規定する特例適用者又は承継特例適用者が、施行日から平成十四年十二月三十一日までの期間内に、同項に規定する特定株式又は承継特定株式の譲渡をする場合における当該譲渡による所得については、旧租税特別措置法第二十九条の二第五項の規定は、なおその効力を有する。この場合において、同条第五項中「第三十七条の十一第一項」とあるのは、「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十五条第二項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第三十七条の十一第一項」とする。
suppl-4111-9/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-12/par-2
With regard to income from a transfer of specified shares or succeeded specified shares prescribed in Article 29-2, paragraph (4) of the New Act on Special Measures Concerning Taxation in the case where a person eligible for the special provisions or a successor eligible for the special provisions prescribed in that paragraph transfers those shares within the period from the Effective Date to December 31, 2002, the provisions of Article 29-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "Article 37-11, paragraph (1)" in paragraph (5) of that Article is deemed to be replaced with "Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remains in force pursuant to the provisions of Article 15, paragraph (2) of the Supplementary Provisions of that Act".
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### 第十三条（山林所得に係る森林計画特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Forest Plans Related to Timber Income
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suppl-4111-9/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-13
**第一項** 新租税特別措置法第三十条の二の規定は、個人が施行日以後に行うその有する山林の同条第一項に規定する伐採又は譲渡について適用し、個人が施行日前に行ったその有する山林の旧租税特別措置法第三十条の二第一項に規定する伐採又は譲渡については、なお従前の例による。
suppl-4111-9/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-13/par-1
The provisions of Article 30-2 of the New Act on Special Measures Concerning Taxation apply to the cutting or transfer prescribed in paragraph (1) of that Article of forested land held by an individual that the individual carries out on or after the Effective Date, and the provisions then in force continue to govern the cutting or transfer prescribed in Article 30-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of forested land held by an individual that the individual carried out before the Effective Date.
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### 第十四条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4111-9/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-14
**第一項** 新租税特別措置法第三十一条第二項の規定は、個人が平成十一年一月一日以後に行う同条第一項に規定する土地等又は建物等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十一条第一項に規定する土地等又は建物等の譲渡については、なお従前の例による。
suppl-4111-9/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-14/par-1
The provisions of Article 31, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. or buildings, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1999, and the provisions then in force continue to govern a transfer of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
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**第二項** 新租税特別措置法第三十一条の二の規定は、個人が平成十一年一月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡については、なお従前の例による。
suppl-4111-9/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-14/par-2
The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual makes on or after January 1, 1999, and the provisions then in force continue to govern a transfer falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual made before that date.
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**第三項** 新租税特別措置法第三十四条の二第二項第三号の規定は、個人が平成十一年一月一日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4111-9/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-14/par-3
The provisions of Article 34-2, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1999, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
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**第四項** 新租税特別措置法第三十四条の二第二項第十八号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用する。
suppl-4111-9/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-14/par-4
The provisions of Article 34-2, paragraph (2), item (xviii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date.
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**第五項** 旧租税特別措置法第三十七条第一項の表の第十九号の上欄のイ又は同表の第二十号の上欄のイ若しくはハに掲げる個人が施行日前に行った同表の第十九号の上欄又は同表の第二十号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4111-9/art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-14/par-5
The provisions then in force continue to govern a transfer of assets listed in the left-hand column of item (xix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation or in the left-hand column of item (xx) of that table that was made before the Effective Date by an individual listed in (a) of the left-hand column of item (xix) of that table, or in (a) or (c) of the left-hand column of item (xx) of that table.
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**第六項** 旧租税特別措置法第三十七条第一項の表の第十九号の上欄のイに掲げる個人が施行日から同欄のイの承認を受けた日以後三年を経過する日までの間に行う同欄に掲げる資産の譲渡については、同条から第三十七条の四まで（同欄のイに係る部分に限る。）の規定は、なおその効力を有する。この場合において、同項中「第三十一条若しくは」とあるのは「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号。以下「平成十一年改正法」という。）第一条の規定による改正後の租税特別措置法（以下「平成十一年新法」という。）第三十一条（平成十一年新法第三十一条の二の規定により適用される場合を含む。）若しくは」と、同欄のイ中「平成十一年三月三十一日まで」とあるのは「中小企業経営革新支援法（平成十一年法律第十八号）の施行の日の前日まで」と、旧租税特別措置法第三十七条第四項及び第五項中「大蔵省令」とあるのは「財務省令」と、同条第六項中「第三十一条第一項」とあるのは「平成十一年新法第三十一条第一項」と、同条第七項及び第八項中「大蔵省令」とあるのは「財務省令」と、旧租税特別措置法第三十七条の三第三項中「第十条第二項から第四項まで、第十条の二から第十条の五まで、第十条の七から第十二条の三まで及び第十三条の三から第十六条までの規定」とあるのは「租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正後の租税特別措置法第十九条各号に掲げる規定（同法第十三条第一項及び第十三条の二の規定を除く。）」とする。
suppl-4111-9/art-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-14/par-6
With regard to a transfer of assets listed in the left-hand column of item (xix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual listed in (a) of that column makes during the period from the Effective Date to the day on which three years have elapsed from the date on which the individual obtained the approval referred to in (a) of that column, the provisions of that Article through Article 37-4 (limited to the part concerning (a) of that column) remain in force. In this case, the phrase "Article 31 or" in that paragraph is deemed to be replaced with "Article 31 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999; hereinafter referred to as 'the 1999 Amendment Act') (hereinafter referred to as 'the 1999 New Act') (including as applied pursuant to the provisions of Article 31-2 of the 1999 New Act) or"; the phrase "until March 31, 1999" in (a) of that column is deemed to be replaced with "until the day before the date on which the Act on Supporting Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999) comes into effect"; the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in Article 37, paragraphs (4) and (5) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name); the phrase "Article 31, paragraph (1)" in paragraph (6) of that Article is deemed to be replaced with "Article 31, paragraph (1) of the 1999 New Act"; the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in paragraphs (7) and (8) of that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name); and the phrase "the provisions of Article 10, paragraphs (2) through (4), Articles 10-2 through 10-5, Articles 10-7 through 12-3 and Articles 13-3 through 16" in Article 37-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions listed in the items of Article 19 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (excluding the provisions of Article 13, paragraph (1) and Article 13-2 of that Act)".
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**第七項** 中小企業経営革新支援法の施行の日以後における前項の規定の適用については、同項中「前日まで」と」とあるのは、「前日まで」と、「特定中小企業者の新分野進出等による経済の構造的変化への適応の円滑化に関する臨時措置法」とあるのは「同法附則第二条の規定による廃止前の特定中小企業者の新分野進出等による経済の構造的変化への適応の円滑化に関する臨時措置法（平成五年法律第九十三号）」と」とする。
suppl-4111-9/art-14/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-14/par-7
With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, the phrase 'comes into effect";' in that paragraph is deemed to be replaced with 'comes into effect"; the phrase "Act on Temporary Measures for Facilitating Adaptation to Structural Changes in the Economy through Entry into New Fields, etc. by Specified Small and Medium Sized Enterprises" is deemed to be replaced with "Act on Temporary Measures for Facilitating Adaptation to Structural Changes in the Economy through Entry into New Fields, etc. by Specified Small and Medium Sized Enterprises (Act No. 93 of 1993) prior to its repeal pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act";'.
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**第八項** 第六項の規定の適用がある場合における新租税特別措置法第三十一条の三、第三十四条から第三十四条の三まで、第三十五条、第三十六条の二、第三十六条の五、第三十六条の六、第三十七条の五及び第三十七条の六の規定の適用については、新租税特別措置法第三十一条の三第一項中「第三十七条の九の二の規定」とあるのは「第三十七条の九の二の規定若しくは租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十四条第六項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下「平成十一年旧法」という。）第三十七条若しくは第三十七条の四の規定」と、新租税特別措置法第三十四条第一項、第三十四条の二第一項及び第三十四条の三第一項中「又は第三十七条の九の二」とあるのは「若しくは第三十七条の九の二又は平成十一年旧法第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十五条第一項中「第三十七条の九の二の規定」とあるのは「第三十七条の九の二の規定若しくは平成十一年旧法第三十七条若しくは第三十七条の四の規定」と、新租税特別措置法第三十六条の二第一項中「又は第三十七条の九の二」とあるのは「若しくは第三十七条の九の二又は平成十一年旧法第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十七条の五第一項中「若しくは第三十七条」とあるのは「若しくは第三十七条若しくは平成十一年旧法第三十七条」と、新租税特別措置法第三十七条の六第一項各号中「又は」とあるのは「若しくは」と、「の規定の」とあるのは「又は平成十一年旧法第三十七条若しくは第三十七条の四の規定の」とする。
suppl-4111-9/art-14/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-14/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-14/par-8
With regard to the application of the provisions of Article 31-3, Articles 34 through 34-3, Article 35, Article 36-2, Article 36-5, Article 36-6, Article 37-5 and Article 37-6 of the New Act on Special Measures Concerning Taxation in the case where the provisions of paragraph (6) apply, the phrase "the provisions of Article 37-9-2" in Article 31-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of Article 37-9-2, or the provisions of Article 37 or Article 37-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remain in force pursuant to the provisions of Article 14, paragraph (6) of the Supplementary Provisions of that Act (hereinafter referred to as 'the 1999 Former Act')"; the phrase "or Article 37-9-2" in Article 34, paragraph (1), Article 34-2, paragraph (1) and Article 34-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Article 37-9-2, or Article 37 or Article 37-4 of the 1999 Former Act"; the phrase "the provisions of Article 37-9-2" in Article 35, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of Article 37-9-2, or the provisions of Article 37 or Article 37-4 of the 1999 Former Act"; the phrase "or Article 37-9-2" in Article 36-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Article 37-9-2, or Article 37 or Article 37-4 of the 1999 Former Act"; the phrase "or Article 37" in Article 37-5, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Article 37, or Article 37 of the 1999 Former Act"; and the phrase "又は" (or) in the items of Article 37-6, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "of the provisions" is deemed to be replaced with "or of Article 37 or Article 37-4 of the 1999 Former Act, of the provisions".
machine translation, not official
**第九項** 新租税特別措置法第三十七条第一項の表の第二十二号の規定は、個人が施行日以後に行う同号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第二十二号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4111-9/art-14/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-14/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-14/par-9
The provisions of item (xxii) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a transfer of assets listed in the left-hand column of that item that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of assets listed in the left-hand column of item (xxii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
machine translation, not official
**第十項** 新租税特別措置法第三十七条の七第一項の規定は、個人が平成十一年一月一日以後に行う同項に規定する土地等の交換又は譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十七条の七第一項に規定する土地等の交換又は譲渡については、なお従前の例による。
suppl-4111-9/art-14/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-14/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-14/par-10
The provisions of Article 37-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to an exchange or transfer of land, etc. prescribed in that paragraph that an individual makes on or after January 1, 1999, and the provisions then in force continue to govern an exchange or transfer of land, etc. prescribed in Article 37-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
machine translation, not official
### 第十五条（上場株式等に係る譲渡所得等の源泉分離選択課税に関する経過措置） — Transitional Measures Concerning Elective Separate Withholding Taxation on Capital Gains, etc. on Listed Shares, etc.
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suppl-4111-9/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-15
**第一項** 旧租税特別措置法第三十七条の十一第一項に規定する居住者又は国内に恒久的施設を有する非居住者が施行日前に行った同項に規定する上場株式等の譲渡による株式等に係る譲渡所得等（同項に規定する株式等に係る譲渡所得等をいう。次項において同じ。）については、なお従前の例による。
suppl-4111-9/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-15/par-1
The provisions then in force continue to govern income from transfers of shares, etc. arising from a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan prescribed in that paragraph made before the Effective Date (with "income from transfers of shares, etc." meaning income from transfers of shares, etc. prescribed in that paragraph; the same applies in the following paragraph).
machine translation, not official
**第二項** 旧租税特別措置法第三十七条の十一第一項に規定する居住者又は国内に恒久的施設を有する非居住者が施行日から平成十四年十二月三十一日までの間に行う同項に規定する上場株式等の譲渡による株式等に係る譲渡所得等については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「前条第三項」とあるのは「租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正後の租税特別措置法（以下「平成十四年新法」という。）第三十七条の十第三項」と、「第二条第十一項」とあるのは「第二条第十四項」と、「大蔵省令」とあるのは「財務省令」と、「前条の」とあるのは「平成十四年新法第三十七条の十の」と、「第二百三十条ノ八ノ二第二項又は商法等の一部を改正する法律（昭和五十六年法律第七十四号）附則第十九条第一項の規定に基づいて行うこれらの規定に規定する端株又は単位未満株式」とあるのは「第二百二十条ノ六第一項（同法第二百二十一条第六項において準用する場合を含む。）の規定に基づいて行う同法第二百二十条ノ六第一項又は第二百二十一条第六項に規定する端株又は一単元の株式の数に満たざる数の株式」と、同条第四項中「大蔵省令」とあるのは「財務省令」と、「転換社債又は新株引受権付社債」とあるのは「平成十四年新法第三十七条の十第三項第三号に規定する新株予約権付社債又は商法等の一部を改正する法律（平成十三年法律第百二十八号）附則第七条第一項の規定によりなお従前の例によることとされた転換社債若しくは新株引受権付社債」と、同条第五項中「平成十二年三月三十一日」とあるのは「平成十四年十二月三十一日」と、同条第八項中「租税特別措置法」とあるのは「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十五条第二項（上場株式等に係る譲渡所得等の源泉分離選択課税に関する経過措置）の規定によりなおその効力を有するものとされる同法第一条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法」とする。
suppl-4111-9/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-15/par-2
With regard to income from transfers of shares, etc. arising from a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan prescribed in that paragraph makes during the period from the Effective Date to December 31, 2002, the provisions of that Article remain in force. In this case, the phrase "paragraph (3) of the preceding Article" in paragraph (1) of that Article is deemed to be replaced with "Article 37-10, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (hereinafter referred to as 'the 2002 New Act')", the phrase "Article 2, paragraph (11)" is deemed to be replaced with "Article 2, paragraph (14)", the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name), the phrase "of the preceding Article" is deemed to be replaced with "of Article 37-10 of the 2002 New Act", and the phrase "Article 230-8-2, paragraph (2) or Article 19, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. (Act No. 74 of 1981), concerning fractional shares or shares constituting less than one unit prescribed in those provisions" is deemed to be replaced with "Article 220-6, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 221, paragraph (6) of that Act), concerning fractional shares prescribed in Article 220-6, paragraph (1) or Article 221, paragraph (6) of that Act or shares numbering less than one share unit"; the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in paragraph (4) of that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name), and the phrase "convertible bonds or bonds with subscription warrants" is deemed to be replaced with "bonds with share options prescribed in Article 37-10, paragraph (3), item (iii) of the 2002 New Act, or convertible bonds or bonds with subscription warrants for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. (Act No. 128 of 2001)"; the phrase "March 31, 2000" in paragraph (5) of that Article is deemed to be replaced with "December 31, 2002"; and the phrase "Act on Special Measures Concerning Taxation" in paragraph (8) of that Article is deemed to be replaced with "Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remains in force pursuant to the provisions of Article 15, paragraph (2) (Transitional Measures Concerning Elective Separate Withholding Taxation on Capital Gains, etc. on Listed Shares, etc.) of the Supplementary Provisions of that Act".
machine translation, not official
### 第十六条（株式交換又は株式移転に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Share Exchanges or Share Transfers
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suppl-4111-9/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-16
**第一項** 新租税特別措置法第三十七条の十三の二の規定は、個人が商法等の一部を改正する法律（平成十一年法律第百二十五号）の施行の日以後に行う同条第一項に規定する特定子会社株式の移転による譲渡について適用する。
suppl-4111-9/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-16/par-1
The provisions of Article 37-13-2 of the New Act on Special Measures Concerning Taxation apply to a transfer through the conveyance of specified subsidiary shares prescribed in paragraph (1) of that Article that an individual makes on or after the date on which the Act Partially Amending the Commercial Code, etc. (Act No. 125 of 1999) comes into effect.
machine translation, not official
### 第十七条（割引の方法により発行される公社債の譲渡による所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Public and Corporate Bonds Issued at a Discount
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suppl-4111-9/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-17
**第一項** 施行日前に発行された旧租税特別措置法第三十七条の十六第一項第二号に規定する国債の譲渡による所得及び当該譲渡に係る対価の支払に関する同条第三項に規定する調書については、なお従前の例による。
suppl-4111-9/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-17/par-1
The provisions then in force continue to govern income from a transfer of government bonds prescribed in Article 37-16, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date, and the reports prescribed in paragraph (3) of that Article concerning the payment of the consideration for that transfer.
machine translation, not official
**第二項** 新租税特別措置法第三十七条の十六（同条第一項第三号に係る部分に限る。）の規定は、個人が都市基盤整備公団法附則第一条ただし書に規定する日以後に行う同号に規定する公社債の譲渡による所得について適用する。
suppl-4111-9/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-17/par-2
The provisions of Article 37-16 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iii) of that Article) apply to income from a transfer of public and corporate bonds prescribed in that item that an individual makes on or after the date specified in the proviso to Article 1 of the Supplementary Provisions of the Urban Development Corporation Act.
machine translation, not official
### 第十八条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc.
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suppl-4111-9/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-18
**第一項** 居住者が平成十年十二月三十一日以前に新租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。以下この条において同じ。）を同項の定めるところによりその者の居住の用に供した場合における新租税特別措置法第四十一条及び第四十一条の二の規定の適用については、新租税特別措置法第四十一条第一項第一号中「借入金（当該住宅の取得等とともにする当該住宅の取得等に係る家屋の敷地の用に供される土地又は当該土地の上に存する権利（以下この項において「土地等」という。）の取得に要する資金に充てるためにこれらの者から借り入れた借入金として政令で定めるものを含む。）及び」とあるのは「借入金（」と、「のうち」とあるのは「を含む。）で」と、同項第二号中「当該住宅の取得等（当該住宅の取得等とともにする当該住宅の取得等に係る家屋の敷地の用に供される土地等の取得として政令で定めるものを含む。）」とあるのは「当該住宅の取得等」と、同項第三号中「取得（当該既存住宅の取得とともにする当該既存住宅の敷地の用に供されていた土地等の取得として政令で定めるものを含む。）」とあるのは「取得」と、同項第四号中「借入金（当該住宅の取得等とともにする当該住宅の取得等に係る家屋の敷地の用に供される土地等の取得に要する資金に充てるために当該その者に係る使用者から借り入れた借入金として政令で定めるものを含む。）」とあるのは「借入金」と、「当該住宅の取得等（当該住宅の取得等とともにする当該住宅の取得等に係る家屋の敷地の用に供される土地等の取得として政令で定めるものを含む。）」とあるのは「当該住宅の取得等」とする。
suppl-4111-9/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-18/par-1
With regard to the application of the provisions of Article 41 and Article 41-2 of the New Act on Special Measures Concerning Taxation in the case where a resident has, on or before December 31, 1998, put a dwelling house or an existing house prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, or a house on which extension or remodeling, etc. has been carried out (limited to the part relating to that extension or remodeling, etc.; the same applies hereinafter in this Article), to use as the resident's residence as provided in that paragraph, the phrase "loans (including loans specified by Cabinet Order as loans borrowed from those persons to be appropriated as funds required for the acquisition of land to be used as the site of the house relating to that acquisition, etc. of a house, or of rights existing on that land (hereinafter referred to as 'land, etc.' in this paragraph), made together with that acquisition, etc. of a house) and" in Article 41, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "loans (", and the phrase "out of" is deemed to be replaced with "included) that are"; the phrase "that acquisition, etc. of a house (including an acquisition of land, etc. to be used as the site of the house relating to that acquisition, etc. of a house, made together with that acquisition, etc. of a house, which is specified by Cabinet Order)" in item (ii) of that paragraph is deemed to be replaced with "that acquisition, etc. of a house"; the phrase "acquisition (including an acquisition of land, etc. that was used as the site of that existing house, made together with the acquisition of that existing house, which is specified by Cabinet Order)" in item (iii) of that paragraph is deemed to be replaced with "acquisition"; and the phrase "loans (including loans specified by Cabinet Order as loans borrowed from the employer of that person to be appropriated as funds required for the acquisition of land, etc. to be used as the site of the house relating to that acquisition, etc. of a house, made together with that acquisition, etc. of a house)" in item (iv) of that paragraph is deemed to be replaced with "loans", and the phrase "that acquisition, etc. of a house (including an acquisition of land, etc. to be used as the site of the house relating to that acquisition, etc. of a house, made together with that acquisition, etc. of a house, which is specified by Cabinet Order)" is deemed to be replaced with "that acquisition, etc. of a house".
machine translation, not official
**第二項** 居住者が、新租税特別措置法第四十一条第一項に規定する住宅の取得等（以下この条において「住宅の取得等」という。）をし、かつ、当該住宅の取得等をした同項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋を平成十一年一月一日から同年三月三十一日までの間に同項の定めるところによりその者の居住の用に供した場合において、同年以後六年間の各年（当該居住の用に供した日以後その年の十二月三十一日（その者が死亡した日の属する年又は当該住宅の取得等をした同項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋が災害により居住の用に供することができなくなった日の属する年にあっては、これらの日。以下この項において同じ。）まで引き続きその居住の用に供している年に限る。以下この条において「特例適用年」という。）において当該住宅の取得等に係る新租税特別措置法第四十一条第一項に規定する住宅借入金等（以下この条において「特例適用住宅借入金等」という。）の金額を有するときは、その者の選択により、当該特例適用年における同項に規定する住宅借入金等特別税額控除額は、新租税特別措置法第四十一条第二項及び第四十一条の二の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）として、新租税特別措置法第四十一条及び第四十一条の二の二の規定を適用することができる。
suppl-4111-9/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-18/par-2
In the case where a resident has made a housing acquisition, etc. prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as a "housing acquisition, etc." in this Article) and has put the dwelling house or existing house, or the house on which extension or remodeling, etc. has been carried out, prescribed in that paragraph, for which that housing acquisition, etc. was made, to use as the resident's residence as provided in that paragraph during the period from January 1, 1999 to March 31, 1999, if, in each year of the six years from that year (limited to years in which the resident continues to use it as the resident's residence from the date on which it was put to that use until December 31 of that year (or, for the year that includes the date on which the resident died or the year that includes the date on which the dwelling house or existing house, or the house on which extension or remodeling, etc. has been carried out, prescribed in that paragraph, for which that housing acquisition, etc. was made, ceased to be usable as a residence due to a disaster, until that date; the same applies hereinafter in this paragraph); hereinafter referred to as a "special applicable year" in this Article), the resident has an amount of housing loans, etc. prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation relating to that housing acquisition, etc. (hereinafter referred to as "special applicable housing loans, etc." in this Article), the resident may, by the resident's choice, apply the provisions of Article 41 and Article 41-2-2 of the New Act on Special Measures Concerning Taxation with the amount of the special tax credit for housing loans, etc. prescribed in that paragraph for that special applicable year being, notwithstanding the provisions of Article 41, paragraph (2) and Article 41-2 of the New Act on Special Measures Concerning Taxation, the amount specified in each of the following items according to the category of cases listed in those items (with any fraction of less than 100 yen in that amount being discarded).
machine translation, not official
**一** 特例適用年が平成十一年から平成十三年までの各年である場合 次に掲げる場合の区分に応じ、それぞれ次に定める金額
suppl-4111-9/art-18/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-18/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-18/par-2/item-1
where the special applicable year is any year from 1999 to 2001: the amount specified in each of the following sub-items according to the category of cases listed in those sub-items;
machine translation, not official
**イ** その年十二月三十一日における特例適用住宅借入金等の金額の合計額が千万円以下である場合 当該合計額の二パーセントに相当する金額
suppl-4111-9/art-18/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-18/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-18/par-2/item-1/sub-1
where the total of the amounts of special applicable housing loans, etc. as of December 31 of that year is 10 million yen or less: the amount equivalent to 2 percent of that total;
machine translation, not official
**ロ** その年十二月三十一日における特例適用住宅借入金等の金額の合計額が千万円を超え二千万円以下である場合 当該千万円を超える金額の一パーセントに相当する金額に二十万円を加えた金額
suppl-4111-9/art-18/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-18/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-18/par-2/item-1/sub-2
where the total of the amounts of special applicable housing loans, etc. as of December 31 of that year exceeds 10 million yen and is 20 million yen or less: the amount obtained by adding 200,000 yen to the amount equivalent to 1 percent of the amount in excess of 10 million yen;
machine translation, not official
**ハ** その年十二月三十一日における特例適用住宅借入金等の金額の合計額が二千万円を超える場合 当該二千万円を超える金額（当該金額が千万円を超える場合には、千万円）の〇・五パーセントに相当する金額に三十万円を加えた金額
suppl-4111-9/art-18/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-18/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-18/par-2/item-1/sub-3
where the total of the amounts of special applicable housing loans, etc. as of December 31 of that year exceeds 20 million yen: the amount obtained by adding 300,000 yen to the amount equivalent to 0.5 percent of the amount in excess of 20 million yen (or of 10 million yen, if that amount exceeds 10 million yen);
machine translation, not official
**二** 特例適用年が平成十四年から平成十六年までの各年である場合 次に掲げる場合の区分に応じ、それぞれ次に定める金額
suppl-4111-9/art-18/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-18/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-18/par-2/item-2
where the special applicable year is any year from 2002 to 2004: the amount specified in each of the following sub-items according to the category of cases listed in those sub-items;
machine translation, not official
**イ** その年十二月三十一日における特例適用住宅借入金等の金額の合計額が二千万円以下である場合 当該合計額の一パーセントに相当する金額
suppl-4111-9/art-18/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-18/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-18/par-2/item-2/sub-1
where the total of the amounts of special applicable housing loans, etc. as of December 31 of that year is 20 million yen or less: the amount equivalent to 1 percent of that total;
machine translation, not official
**ロ** その年十二月三十一日における特例適用住宅借入金等の金額の合計額が二千万円を超える場合 当該二千万円を超える金額（当該金額が千万円を超える場合には、千万円）の〇・五パーセントに相当する金額に二十万円を加えた金額
suppl-4111-9/art-18/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-18/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-18/par-2/item-2/sub-2
where the total of the amounts of special applicable housing loans, etc. as of December 31 of that year exceeds 20 million yen: the amount obtained by adding 200,000 yen to the amount equivalent to 0.5 percent of the amount in excess of 20 million yen (or of 10 million yen, if that amount exceeds 10 million yen).
machine translation, not official
**第三項** 前項の居住者が、特例適用年において、特例適用住宅借入金等の金額（同項の規定により新租税特別措置法第四十一条又は第四十一条の二の二の規定の適用を受けるものに限る。以下この項において同じ。）及び当該特例適用住宅借入金等の金額に係る住宅の取得等以外の住宅の取得等（以下この項において「他の住宅取得等」という。）に係る新租税特別措置法第四十一条第一項に規定する住宅借入金等（当該他の住宅取得等をした同項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋に係る同項に規定する適用年に係るものに限る。以下この項において「他の住宅借入金等」という。）の金額を有する場合には、当該特例適用年における前項の住宅借入金等特別税額控除額は、同項各号の規定にかかわらず、当該特例適用住宅借入金等の金額及び当該他の住宅借入金等の金額について、第四十一条の二の規定に準じて政令で定めるところにより計算した金額とする。
suppl-4111-9/art-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-18/par-3
If the resident referred to in the preceding paragraph has, in a special applicable year, an amount of special applicable housing loans, etc. (limited to those to which the provisions of Article 41 or Article 41-2-2 of the New Act on Special Measures Concerning Taxation apply pursuant to the provisions of that paragraph; the same applies hereinafter in this paragraph) and an amount of housing loans, etc. prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation relating to a housing acquisition, etc. other than the housing acquisition, etc. relating to that amount of special applicable housing loans, etc. (hereinafter referred to as an "other home acquisition, etc." in this paragraph) (limited to those relating to the applicable years prescribed in that paragraph relating to the dwelling house or existing house, or the house on which extension or remodeling, etc. has been carried out, prescribed in that paragraph, for which that other home acquisition, etc. was made; hereinafter referred to as "other housing loans, etc." in this paragraph), the amount of the special tax credit for housing loans, etc. referred to in the preceding paragraph for that special applicable year is, notwithstanding the provisions of the items of that paragraph, the amount calculated, as specified by Cabinet Order in accordance with the provisions of Article 41-2, for that amount of special applicable housing loans, etc. and that amount of other housing loans, etc.
machine translation, not official
**第四項** 第二項の居住者が、二以上の住宅の取得等をし、かつ、これらの住宅の取得等をした同項の居住用家屋若しくは既存住宅又は増改築等をした家屋を平成十一年一月一日から同年三月三十一日までの間に同項の定めるところによりその者の居住の用に供した場合には、同項に規定する選択は、これらの住宅の取得等に係る特例適用住宅借入金等の金額のすべてについてしなければならないものとする。
suppl-4111-9/art-18/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-18/par-4
If the resident referred to in paragraph (2) has made two or more housing acquisitions, etc. and has put the dwelling houses or existing houses, or houses on which extension or remodeling, etc. has been carried out, referred to in that paragraph, for which those housing acquisitions, etc. were made, to use as the resident's residence as provided in that paragraph during the period from January 1, 1999 to March 31, 1999, the choice prescribed in that paragraph must be made for all of the amounts of special applicable housing loans, etc. relating to those housing acquisitions, etc.
machine translation, not official
**第五項** 第二項の居住者が、特例適用住宅借入金等の金額（同項の規定により新租税特別措置法第四十一条又は第四十一条の二の二の規定の適用を受けるものに限る。）に係る住宅の取得等以外の住宅の取得等（以下この項において「他の住宅取得等」という。）をし、かつ、当該他の住宅取得等をした新租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋を平成十一年四月一日から同年十二月三十一日までの間に同項の定めるところによりその者の居住の用に供した場合において、特例適用年において当該他の住宅取得等に係る同項に規定する住宅借入金等（以下この項において「平成十一年居住分の他の住宅借入金等」という。）の金額を有するときは、当該平成十一年居住分の他の住宅借入金等の金額は、特例適用住宅借入金等の金額に該当するものとみなして、第二項から前項までの規定を適用する。
suppl-4111-9/art-18/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-18/par-5
If the resident referred to in paragraph (2) has made a housing acquisition, etc. other than the housing acquisition, etc. relating to the amount of special applicable housing loans, etc. (limited to those to which the provisions of Article 41 or Article 41-2-2 of the New Act on Special Measures Concerning Taxation apply pursuant to the provisions of that paragraph) (hereinafter referred to as an "other home acquisition, etc." in this paragraph) and has put the dwelling house or existing house, or the house on which extension or remodeling, etc. has been carried out, prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, for which that other home acquisition, etc. was made, to use as the resident's residence as provided in that paragraph during the period from April 1, 1999 to December 31, 1999, and the resident has, in a special applicable year, an amount of housing loans, etc. prescribed in that paragraph relating to that other home acquisition, etc. (hereinafter referred to as "other housing loans, etc. for moving in during 1999" in this paragraph), the provisions of paragraph (2) through the preceding paragraph apply by deeming that amount of other housing loans, etc. for moving in during 1999 to be an amount of special applicable housing loans, etc.
machine translation, not official
**第六項** 第二項の規定により新租税特別措置法第四十一条又は第四十一条の二の二の規定の適用を受ける場合におけるこれらの規定の適用については、新租税特別措置法第四十一条第一項中「六年間（同日（以下この項、次項及び次条において「居住日」という。）の属する年が平成十一年若しくは平成十二年である場合又は居住日が平成十三年一月一日から同年六月三十日までの期間（次項及び次条において「平成十三年前期」という。）内の日である場合には十五年間とし、居住日が平成十三年七月一日から同年十二月三十一日までの期間（次項及び次条において「平成十三年後期」という。）内の日である場合又は居住日の属する年が平成十四年から平成二十年までの各年である場合には十年間とする。）の各年（当該居住日」とあるのは「六年間の各年（同日」と、新租税特別措置法第四十一条の二の二第一項中「（以下この項及び第五項において「居住日」という。）の属する」とあるのは「の属する」と、「四年内（居住日の属する年が平成十一年若しくは平成十二年である場合又は居住日が同条第一項に規定する平成十三年前期（以下この項及び第五項において「平成十三年前期」という。）内の日である場合には十三年内とし、居住日が同条第一項に規定する平成十三年後期（以下この項及び第五項において「平成十三年後期」という。）内の日である場合又は居住日の属する年が平成十四年から平成二十年までの各年である場合には八年内とする。）」とあるのは「四年内」と、「同条第一項の」とあるのは「同項の」と、「居住者が、当該居住日」とあるのは「居住者が、同日」と、「五年内（当該居住日の属する年が平成十一年若しくは平成十二年である場合又は当該居住日が平成十三年前期内の日である場合には十四年内とし、当該居住日が平成十三年後期内の日である場合又は当該居住日の属する年が平成十四年から平成二十年までの各年である場合には九年内とする。）」とあるのは「五年内」と、同条第五項中「、居住日の」とあるのは「、第四十一条第一項に規定する居住の用に供した日の」と、「四年内（居住日の属する年が平成十一年若しくは平成十二年である場合又は居住日が平成十三年前期内の日である場合には十三年内とし、居住日が平成十三年後期内の日である場合又は居住日の属する年が平成十四年から平成二十年までの各年である場合には八年内とする。）」とあるのは「四年内」と、「第四十一条第一項」とあるのは「同項」と、「から当該居住日」とあるのは「から当該居住の用に供した日」とする。
suppl-4111-9/art-18/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-18/par-6
With regard to the application of the provisions of Article 41 or Article 41-2-2 of the New Act on Special Measures Concerning Taxation in the case where those provisions apply pursuant to the provisions of paragraph (2), the phrase "each of the six years (or 15 years, if the year that includes that date (hereinafter referred to as the 'date of residence' in this paragraph, the following paragraph and the following Article) is 1999 or 2000 or if the date of residence falls within the period from January 1, 2001 to June 30, 2001 (referred to as the 'first half of 2001' in the following paragraph and the following Article), or 10 years, if the date of residence falls within the period from July 1, 2001 to December 31, 2001 (referred to as the 'second half of 2001' in the following paragraph and the following Article) or if the year that includes the date of residence is any year from 2002 to 2008) (that date of residence" in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "each of the six years (that date"; the phrase "(hereinafter referred to as the 'date of residence' in this paragraph and paragraph (5)) falls" in Article 41-2-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "falls", the phrase "within four years (or within 13 years, if the year in which the date of residence falls is 1999 or 2000 or if the date of residence falls within the first half of 2001 prescribed in paragraph (1) of that Article (hereinafter referred to as the 'first half of 2001' in this paragraph and paragraph (5)), or within eight years, if the date of residence falls within the second half of 2001 prescribed in paragraph (1) of that Article (hereinafter referred to as the 'second half of 2001' in this paragraph and paragraph (5)) or if the year in which the date of residence falls is any year from 2002 to 2008)" is deemed to be replaced with "within four years", the phrase "paragraph (1) of that Article" is deemed to be replaced with "that paragraph", the phrase "a resident, that date of residence" is deemed to be replaced with "a resident, that date", and the phrase "within five years (or within 14 years, if the year in which that date of residence falls is 1999 or 2000 or if that date of residence falls within the first half of 2001, or within nine years, if that date of residence falls within the second half of 2001 or if the year in which that date of residence falls is any year from 2002 to 2008)" is deemed to be replaced with "within five years"; and the phrase ", the date of residence" in paragraph (5) of that Article is deemed to be replaced with ", the date of putting to use as a residence prescribed in Article 41, paragraph (1)", the phrase "within four years (or within 13 years, if the year in which the date of residence falls is 1999 or 2000 or if the date of residence falls within the first half of 2001, or within eight years, if the date of residence falls within the second half of 2001 or if the year in which the date of residence falls is any year from 2002 to 2008)" is deemed to be replaced with "within four years", the phrase "Article 41, paragraph (1)" is deemed to be replaced with "that paragraph", and the phrase "from that date of residence" is deemed to be replaced with "from the date of that putting to use as a residence".
machine translation, not official
**第七項** 第二項の規定により新租税特別措置法第四十一条の規定の適用を受ける場合における同条第十項の規定の特例その他第二項から前項までの規定の適用に関し必要な事項は、政令で定める。
suppl-4111-9/art-18/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-18/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-18/par-7
Special provisions on the provisions of paragraph (10) of Article 41 of the New Act on Special Measures Concerning Taxation in the case where the provisions of that Article apply pursuant to the provisions of paragraph (2), and other matters necessary for the application of the provisions of paragraph (2) through the preceding paragraph, are specified by Cabinet Order.
machine translation, not official
### 第十九条（特定の居住用財産の買換え等の場合の譲渡損失の繰越控除に関する経過措置） — Transitional Measures Concerning Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Specified Residential Property
caption: machine translation, not official
suppl-4111-9/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-19
**第一項** 居住者が平成十年十二月三十一日以前に行った旧租税特別措置法第四十一条の五第三項第一号に規定する譲渡資産の譲渡につき同条第一項の規定の適用を受けた場合における当該適用に係る同条第四項に規定する買換資産の取得については、なお従前の例による。
suppl-4111-9/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-19/par-1
In the case where a resident has received the application of the provisions of Article 41-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation with regard to a transfer of transferred assets prescribed in paragraph (3), item (i) of that Article that the resident made on or before December 31, 1998, the provisions then in force continue to govern the acquisition of replacement assets prescribed in paragraph (4) of that Article relating to that application.
machine translation, not official
**第二項** 居住者が平成十年十二月三十一日以前に行った旧租税特別措置法第四十一条の五第三項第一号に規定する譲渡資産の譲渡に係る同条第五項に規定する買換資産に係る居住用財産の譲渡損失の金額については、なお従前の例による。
suppl-4111-9/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-19/par-2
The provisions then in force continue to govern the amount of loss on transfer of residential property relating to replacement assets prescribed in Article 41-5, paragraph (5) of the Former Act on Special Measures Concerning Taxation that relate to a transfer of transferred assets prescribed in paragraph (3), item (i) of that Article that a resident made on or before December 31, 1998.
machine translation, not official
**第三項** 平成十年十二月三十一日以前に旧租税特別措置法第四十一条の五第三項第一号に規定する譲渡資産の譲渡を行った同条第十項に規定する者の同項の規定による修正申告書の提出及び当該修正申告書の提出により納付すべき税額の納付については、なお従前の例による。
suppl-4111-9/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-19/par-3
The provisions then in force continue to govern the filing of an amended return under the provisions of Article 41-5, paragraph (10) of the Former Act on Special Measures Concerning Taxation by a person prescribed in that paragraph who made, on or before December 31, 1998, a transfer of transferred assets prescribed in paragraph (3), item (i) of that Article, and the payment of the amount of tax to be paid as a result of the filing of that amended return.
machine translation, not official
### 第二十条（償還差益に対する分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Redemption Gains
caption: machine translation, not official
suppl-4111-9/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-20
**第一項** 外国法人が施行日前に発行された旧租税特別措置法第四十一条の十二第七項に規定する割引債について支払を受ける同項に規定する償還差益については、なお従前の例による。
suppl-4111-9/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-20/par-1
The provisions then in force continue to govern redemption gains prescribed in Article 41-12, paragraph (7) of the Former Act on Special Measures Concerning Taxation that a foreign corporation receives with respect to discount bonds prescribed in that paragraph that were issued before the Effective Date.
machine translation, not official
### 第二十一条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置等と定率による税額控除の特例との調整） — Coordination between the Transitional Measures, etc. Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc. and the Special Provisions on Fixed-Rate Tax Credits
caption: machine translation, not official
suppl-4111-9/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-21
**第一項** 附則第六条から第九条まで、第十四条又は第十八条の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号。以下「所得税等負担軽減措置法」という。）第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第六条から第九条まで、第十四条及び第十八条の規定並びに」とする。
suppl-4111-9/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-21/par-1
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999; hereinafter referred to as "the Income Tax and Corporation Tax Burden Reduction Act") in the case where the provisions of Articles 6 through 9, Article 14 or Article 18 of the Supplementary Provisions apply, the phrase "provisions, and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions, the provisions of Articles 6 through 9, Article 14 and Article 18 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), and".
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**第二項** 附則第十八条の規定の適用がある場合における所得税等負担軽減措置法第十二条の規定の適用については、同条第二項中「規定を」とあるのは「規定（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十八条の規定の適用がある場合には、当該規定を含む。）を」と、「同条第二号」とあるのは「所得税法第百九十条第二号」とする。
suppl-4111-9/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-21/par-2
With regard to the application of the provisions of Article 12 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of Article 18 of the Supplementary Provisions apply, the phrase "the provisions" in paragraph (2) of that Article is deemed to be replaced with "the provisions (including, where the provisions of Article 18 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999) apply, those provisions)", and the phrase "item (ii) of that Article" is deemed to be replaced with "Article 190, item (ii) of the Income Tax Act".
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### 第二十二条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4111-9/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-22
**第一項** 新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4111-9/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-22/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.
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### 第二十三条（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reform of the Energy Supply and Demand Structure Has Been Acquired
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suppl-4111-9/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-23
**第一項** 新租税特別措置法第四十二条の五の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等については、なお従前の例による。
suppl-4111-9/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-23/par-1
The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reform of the energy supply and demand structure prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern equipment, etc. for promoting the reform of the energy supply and demand structure prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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**第二項** 前項の規定によりなお従前の例によることとされる旧租税特別措置法第四十二条の五第二項に規定する法人が同条第一項に規定するエネルギー需給構造改革推進設備等の取得又は製作若しくは建設をした場合における新租税特別措置法第四十二条の四から第四十二条の十二までの規定の適用については、新租税特別措置法第四十二条の四第一項、第四十二条の五第二項、第四十二条の六第二項、第四十二条の七第二項、第四十二条の八第二項、第四十二条の九第一項、第四十二条の十第一項、第四十二条の十一第一項及び第四十二条の十二第二項中「第六十八条の二」とあるのは、「第六十八条の二並びに租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第二十三条第一項」とする。
suppl-4111-9/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-23/par-2
With regard to the application of the provisions of Articles 42-4 through 42-12 of the New Act on Special Measures Concerning Taxation in the case where a corporation prescribed in Article 42-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation, for which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, has acquired, manufactured or constructed equipment, etc. for promoting reform of the energy supply and demand structure prescribed in paragraph (1) of that Article, the phrase "Article 68-2" in Article 42-4, paragraph (1), Article 42-5, paragraph (2), Article 42-6, paragraph (2), Article 42-7, paragraph (2), Article 42-8, paragraph (2), Article 42-9, paragraph (1), Article 42-10, paragraph (1), Article 42-11, paragraph (1) and Article 42-12, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 68-2 and Article 23, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999)".
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### 第二十四条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
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suppl-4111-9/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-24
**第一項** 新租税特別措置法第四十二条の七の規定は、次項及び第三項に定めるものを除き、法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の七第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4111-9/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-24/par-1
Except for those specified in the following paragraph and paragraph (3), the provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or leased before the Effective Date.
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**第二項** 新租税特別措置法第四十二条の七（同条第一項第六号に係る部分に限る。）の規定は、同号に掲げる法人が持続性の高い農業生産方式の導入の促進に関する法律の施行の日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用し、旧租税特別措置法第四十二条の七第一項第六号に掲げる法人が同日前に取得若しくは製作又は賃借をした同項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4111-9/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-24/par-2
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (vi) of that Article) apply to business base strengthening equipment prescribed in that paragraph that a corporation listed in that item acquires, manufactures or leases on or after the date on which the Act on Promotion of Introduction of Sustainable Agricultural Production Practices comes into effect, and the provisions then in force continue to govern business base strengthening equipment prescribed in that paragraph that a corporation listed in Article 42-7, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation acquired, manufactured or leased before that date.
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**第三項** 新租税特別措置法第四十二条の七（同条第一項第七号に係る部分に限る。）の規定は、同号に掲げる法人が中小企業経営革新支援法の施行の日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用し、旧租税特別措置法第四十二条の七第一項第七号に掲げる法人が同日前に取得若しくは製作又は賃借をした同項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4111-9/art-24/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-24/par-3
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (vii) of that Article) apply to business base strengthening equipment prescribed in that paragraph that a corporation listed in that item acquires, manufactures or leases on or after the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, and the provisions then in force continue to govern business base strengthening equipment prescribed in that paragraph that a corporation listed in Article 42-7, paragraph (1), item (vii) of the Former Act on Special Measures Concerning Taxation acquired, manufactured or leased before that date.
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### 第二十五条（中小企業者等が機械等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Small and Medium Sized Enterprises, etc. Have Acquired Machinery, etc.
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suppl-4111-9/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-25
**第一項** 新租税特別措置法第四十二条の十二の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する特定機械装置等について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の十二第一項に規定する特定機械装置等については、なお従前の例による。
suppl-4111-9/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-25/par-1
The provisions of Article 42-12 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 42-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or leased before the Effective Date.
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### 第二十六条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4111-9/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26
**第一項** 新租税特別措置法第四十三条第一項の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項に規定する特定設備等については、なお従前の例による。
suppl-4111-9/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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**第二項** 新租税特別措置法第四十三条の三第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定中核的民間施設について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十三条の三第一項に規定する特定中核的民間施設については、なお従前の例による。
suppl-4111-9/art-26/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-2
The provisions of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified core private facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified core private facilities prescribed in Article 43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
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**第三項** 新租税特別措置法第四十四条第一項の規定は、法人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4111-9/art-26/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-3
The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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**第四項** 新租税特別措置法第四十四条の四第一項の規定は、法人が施行日以後に取得又は製作をする同項に規定する事業革新設備について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十四条の四第一項に規定する事業革新設備については、なお従前の例による。
suppl-4111-9/art-26/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-4
The provisions of Article 44-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for business innovation prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern equipment for business innovation prescribed in Article 44-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第五項** 新租税特別措置法第四十四条の六第一項（同項の表の第二号及び第三号に係る部分に限る。）の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の六第一項（同項の表の第二号及び第四号に係る部分に限る。）に規定する特定電気通信設備については、なお従前の例による。
suppl-4111-9/art-26/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-5
The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (iii) of the table in that paragraph) apply to specified telecommunications equipment, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (iv) of the table in that paragraph) that a corporation made an acquisition, etc. of before the Effective Date.
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**第六項** 法人が平成十一年三月三十一日以前に取得等をした旧租税特別措置法第四十四条の六第一項（同項の表の第三号に係る部分に限る。）に規定する特定電気通信設備については、なお従前の例による。
suppl-4111-9/art-26/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-6
The provisions then in force continue to govern specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in that paragraph) that a corporation made an acquisition, etc. of on or before March 31, 1999.
machine translation, not official
**第七項** 法人が平成十一年五月三十一日以前に取得等をした旧租税特別措置法第四十四条の六第一項（同項の表の第五号に係る部分に限る。）に規定する特定電気通信設備については、なお従前の例による。
suppl-4111-9/art-26/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-7
The provisions then in force continue to govern specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning item (v) of the table in that paragraph) that a corporation made an acquisition, etc. of on or before May 31, 1999.
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**第八項** 新租税特別措置法第四十四条の七第一項の規定は、法人が施行日以後に取得等をする同項に規定する商業施設等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の七第一項に規定する商業施設等については、なお従前の例による。
suppl-4111-9/art-26/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-8
The provisions of Article 44-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to commercial facilities, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern commercial facilities, etc. prescribed in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
machine translation, not official
**第九項** 新租税特別措置法第四十五条第一項の規定は、法人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4111-9/art-26/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-9
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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**第十項** 新租税特別措置法第四十五条の二第二項の規定は、法人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十五条の二第二項に規定する医療用機器等については、なお従前の例による。
suppl-4111-9/art-26/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-10
The provisions of Article 45-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第十一項** 施行日から中小企業経営革新支援法の施行の日の前日までの間における新租税特別措置法第四十六条第一項の規定の適用については、同項中「百分の二十七（当該資産が第一号に定める漁船である場合には、百分の十六）」とあるのは、「百分の十六」とする。
suppl-4111-9/art-26/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-11
With regard to the application of the provisions of Article 46, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, the phrase "27 percent (or 16 percent, if those assets are fishing vessels specified in item (i))" in that paragraph is deemed to be replaced with "16 percent".
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**第十二項** 中小企業経営革新支援法の施行の日前に旧租税特別措置法第四十六条第一項第一号に規定する中小企業構造改善計画につき同号の承認を受けた同号の商工組合等の構成員である法人の有する同号に定める減価償却資産については、同条の規定（同号に係る部分に限る。）は、なおその効力を有する。この場合において、同号中「平成十一年三月三十一日」とあるのは「中小企業経営革新支援法（平成十一年法律第十八号）の施行の日の前日」と、「同法」とあるのは「中小企業近代化促進法」とする。
suppl-4111-9/art-26/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-12
With regard to depreciable assets specified in Article 46, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that are held by a corporation that is a member of a commercial and industrial association, etc. referred to in that item that obtained, before the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "March 31, 1999" in that item is deemed to be replaced with "the day before the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999) comes into effect", and the phrase "that Act" is deemed to be replaced with "the Act on Promotion of Modernization of Small and Medium Sized Enterprises".
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**第十三項** 中小企業経営革新支援法の施行の日以後における前項の規定の適用については、同項中「「平成十一年三月三十一日」とあるのは「中小企業経営革新支援法（平成十一年法律第十八号）」とあるのは「「中小企業近代化促進法第二条」とあるのは「中小企業経営革新支援法（平成十一年法律第十八号）附則第二条の規定による廃止前の中小企業近代化促進法（昭和三十八年法律第六十四号。以下「旧中小企業近代化促進法」という。）第二条」と、「平成十一年三月三十一日」とあるのは「中小企業経営革新支援法」と、「「中小企業近代化促進法」」とあるのは「「旧中小企業近代化促進法」と、「中小企業近代化促進法第四条第一項」とあるのは「旧中小企業近代化促進法第四条第一項」」とする。
suppl-4111-9/art-26/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-13
With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act on Supporting Business Innovation of Small and Medium Sized Enterprises comes into effect, the phrase "'March 31, 1999' in that item is deemed to be replaced with 'the day before the date on which the Act on Supporting Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999)" in that paragraph is deemed to be replaced with "'Article 2 of the Act on Promotion of Modernization of Small and Medium Sized Enterprises' is deemed to be replaced with 'Article 2 of the Act on Promotion of Modernization of Small and Medium Sized Enterprises (Act No. 64 of 1963; hereinafter referred to as "the Former Small and Medium Enterprise Modernization Promotion Act") prior to its repeal pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act on Supporting Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999)', and 'March 31, 1999' is deemed to be replaced with 'the day before the date on which the Act on Supporting Business Innovation of Small and Medium Sized Enterprises", and the phrase "'the Act on Promotion of Modernization of Small and Medium Sized Enterprises'" is deemed to be replaced with "'the Former Small and Medium Enterprise Modernization Promotion Act', and 'Article 4, paragraph (1) of the Act on Promotion of Modernization of Small and Medium Sized Enterprises' is deemed to be replaced with 'Article 4, paragraph (1) of the Former Small and Medium Enterprise Modernization Promotion Act'".
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**第十四項** 施行日から平成十三年十二月三十一日までの間に沖縄振興開発特別措置法第二十条第一項に規定する構造改善計画につき同項又は同条第二項の承認を受ける同条第一項の商工組合等の構成員である法人の有する旧租税特別措置法第四十六条第一項第一号に定める減価償却資産については、同条の規定（同号に係る部分に限る。）は、なおその効力を有する。
suppl-4111-9/art-26/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-14
With regard to depreciable assets held by a corporation that is a member of a commercial and industrial association, etc. referred to in Article 20, paragraph (1) of the Act on Special Measures for Okinawa Promotion and Development that obtains, during the period from the Effective Date to December 31, 2001, the approval under that paragraph or paragraph (2) of that Article for a structural improvement plan prescribed in paragraph (1) of that Article, which are specified in Article 46, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article (limited to the part concerning that item) remain in force.
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**第十五項** 第十二項の規定の適用がある場合における租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正後の租税特別措置法第五十二条の二及び第五十二条の三の規定の適用については、同法第五十二条の二第一項中「又は第四十四条の九から第四十八条まで」とあるのは、「若しくは第四十四条の九から第四十八条まで又は租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第二十六条第十二項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第四十六条」とする。
suppl-4111-9/art-26/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-15
With regard to the application of the provisions of Articles 52-2 and 52-3 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) in the case where the provisions of paragraph (12) apply, the phrase "or Articles 44-9 through 48" in Article 52-2, paragraph (1) of that Act is deemed to be replaced with "or Articles 44-9 through 48, or Article 46 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remains in force pursuant to the provisions of Article 26, paragraph (12) of the Supplementary Provisions of that Act".
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**第十六項** 旧租税特別措置法第四十六条第一項第二号に規定する構造改善事業計画又は構造改善円滑化計画につき同号の承認を受けた同号の特定組合又は特定商工組合等の構成員である法人が平成十一年六月三十日以前に終了する事業年度において有する同号に定める減価償却資産については、なお従前の例による。
suppl-4111-9/art-26/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-16
The provisions then in force continue to govern depreciable assets specified in Article 46, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that are held, in a business year ending on or before June 30, 1999, by a corporation that is a member of a specified association or a specified commercial and industrial association, etc. referred to in that item that obtained the approval referred to in that item for a structural improvement project plan or a structural improvement facilitation plan prescribed in that item.
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**第十七項** 新租税特別措置法第四十七条第三項の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第三項に規定する特定再開発建築物等については、なお従前の例による。
suppl-4111-9/art-26/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-17
The provisions of Article 47, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in Article 47, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date.
machine translation, not official
**第十八項** 新租税特別措置法第五十条第一項の規定は、法人が施行日以後に同項に規定する植林費を支出する場合について適用し、法人が施行日前に旧租税特別措置法第五十条第一項に規定する植林費を支出した場合については、なお従前の例による。
suppl-4111-9/art-26/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-18
The provisions of Article 50, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where a corporation pays planting expenses prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation paid planting expenses prescribed in Article 50, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
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**第十九項** 新租税特別措置法第五十二条第一項第二号の規定は、法人が中小企業経営革新支援法の施行の日以後に支出する同号に定める負担金について適用し、法人が同日前に支出した旧租税特別措置法第五十二条第一項第二号、第三号又は第八号に定める負担金については、なお従前の例による。
suppl-4111-9/art-26/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-19
The provisions of Article 52, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to contributions specified in that item that a corporation pays on or after the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, and the provisions then in force continue to govern contributions specified in Article 52, paragraph (1), item (ii), (iii) or (viii) of the Former Act on Special Measures Concerning Taxation that a corporation paid before that date.
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### 第二十七条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-4111-9/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-27
**第一項** 新租税特別措置法第五十五条の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条第一項に規定する特定株式等については、なお従前の例による。
suppl-4111-9/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-27/par-1
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
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**第二項** 沖縄振興開発特別措置法第十六条第四項に規定する内国法人が施行日から平成十四年三月三十一日までの間に取得する同項に規定する株式又は出資については、旧租税特別措置法第五十五条の規定は、なおその効力を有する。この場合において、同条第八項中「大蔵省令」とあるのは、「財務省令」とする。
suppl-4111-9/art-27/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-27/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-27/par-2
With regard to shares or equity prescribed in Article 16, paragraph (4) of the Act on Special Measures for Okinawa Promotion and Development that a domestic corporation prescribed in that paragraph acquires during the period from the Effective Date to March 31, 2002, the provisions of Article 55 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in paragraph (8) of that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name).
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**第三項** 旧租税特別措置法第五十五条の六第一項に規定する法人で施行日前に開始した事業年度において同項の規定により積み立てた海洋油田・ガス田廃鉱準備金の金額を有するものの施行日以後に開始する事業年度の所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同項中「平成十二年三月三十一日」とあるのは「平成十七年三月三十一日」と、同条第七項中「第五十五条の六第一項」とあるのは「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第二十七条第三項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第五十五条の六第一項」と、同条第八項中「平成十二年三月三十一日」とあるのは「平成十七年三月三十一日」とする。
suppl-4111-9/art-27/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-27/par-3
With regard to the calculation of the amount of income for business years beginning on or after the Effective Date of a corporation prescribed in Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that holds an amount of reserve for abandonment of offshore oil and gas fields that it set aside pursuant to the provisions of that paragraph in a business year that began before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "March 31, 2000" in that paragraph is deemed to be replaced with "March 31, 2005", the phrase "Article 55-6, paragraph (1)" in paragraph (7) of that Article is deemed to be replaced with "Article 55-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remains in force pursuant to the provisions of Article 27, paragraph (3) of the Supplementary Provisions of that Act", and the phrase "March 31, 2000" in paragraph (8) of that Article is deemed to be replaced with "March 31, 2005".
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**第四項** 新租税特別措置法第五十六条の二第一項に規定する大規模な事業者として財務省令で定める法人が施行日前に開始した事業年度において旧租税特別措置法第五十六条の二第一項の規定により積み立てたガス熱量変更準備金の金額の益金の額への算入については、なお従前の例による。
suppl-4111-9/art-27/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-27/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-27/par-4
The provisions then in force continue to govern the inclusion in gross profit of the amount of reserve for gas calorific value conversion that a corporation specified by Order of the Ministry of Finance as a large-scale business operator prescribed in Article 56-2, paragraph (1) of the New Act on Special Measures Concerning Taxation set aside, in a business year that began before the Effective Date, pursuant to the provisions of Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
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**第五項** 新租税特別措置法第五十六条の三第一項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同項の規定の適用については、同項中「十三万円」とあるのは、「十五万円」とする。
suppl-4111-9/art-27/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-27/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-27/par-5
The provisions of Article 56-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date. In this case, with regard to the application of the provisions of that paragraph in a business year of a corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "130,000 yen" in that paragraph is deemed to be replaced with "150,000 yen".
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**第六項** 旧租税特別措置法第五十七条の二第一項に規定する法人が施行日前に開始した事業年度において同項の規定により積み立てた渇水準備金の金額及び施行日から平成十四年三月三十一日までの間に開始する各事業年度において積み立てる渇水準備金の金額については、同条の規定は、なおその効力を有する。この場合において、同項中「第二条第一項第七号」とあるのは「第二条第一項第九号」と、「いずれか低い金額」とあるのは「いずれか低い金額（平成十一年四月一日から平成十二年三月三十一日までの間に開始する事業年度については当該いずれか低い金額の百分の七十五に相当する金額とし、同年四月一日から平成十三年三月三十一日までの間に開始する事業年度については当該いずれか低い金額の百分の五十に相当する金額とし、同年四月一日から平成十四年三月三十一日までの間に開始する事業年度については当該いずれか低い金額の百分の二十五に相当する金額とする。）」と、同条第八項中「第五十七条の二第一項」とあるのは「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第二十七条第六項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第五十七条の二第一項」とする。
suppl-4111-9/art-27/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-27/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-27/par-6
With regard to the amount of reserve for drought that a corporation prescribed in Article 57-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation set aside pursuant to the provisions of that paragraph in a business year that began before the Effective Date, and the amount of reserve for drought that it sets aside in each business year beginning during the period from the Effective Date to March 31, 2002, the provisions of that Article remain in force. In this case, the phrase "Article 2, paragraph (1), item (vii)" in that paragraph is deemed to be replaced with "Article 2, paragraph (1), item (ix)", the phrase "whichever is lower" is deemed to be replaced with "whichever is lower (or, for a business year beginning during the period from April 1, 1999 to March 31, 2000, the amount equivalent to 75 percent of that lower amount; for a business year beginning during the period from April 1, 2000 to March 31, 2001, the amount equivalent to 50 percent of that lower amount; and for a business year beginning during the period from April 1, 2001 to March 31, 2002, the amount equivalent to 25 percent of that lower amount)", and the phrase "Article 57-2, paragraph (1)" in paragraph (8) of that Article is deemed to be replaced with "Article 57-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remains in force pursuant to the provisions of Article 27, paragraph (6) of the Supplementary Provisions of that Act".
machine translation, not official
### 第二十八条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
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suppl-4111-9/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-28
**第一項** 新租税特別措置法第五十八条の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条第一項の規定の適用については、同項中「総収入金額のうちに」とあるのは「総収入金額のうちに租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）第一条の規定による改正前の租税特別措置法第五十八条第一項に規定する技術等海外取引又は」と、「当該収入金額の百分の十二」とあるのは「当該事業年度開始の日から平成十一年三月三十一日までの期間内の同条第二項各号に掲げる取引による収入金額の百分の六（同項第二号に掲げる取引によるものについては、百分の十二）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の技術等海外取引による収入金額の百分の十二」と、「金額（当該金額」とあるのは「金額との合計額（当該合計額」とする。
suppl-4111-9/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-28/par-1
The provisions of Article 58 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date. In this case, with regard to the application of the provisions of paragraph (1) of that Article in a business year of a corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "included in gross revenue" in that paragraph is deemed to be replaced with "included in gross revenue from overseas transactions involving technology, etc. prescribed in Article 58, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), or", the phrase "12 percent of that revenue" is deemed to be replaced with "6 percent (or 12 percent, for revenue from transactions listed in item (ii) of that paragraph) of the revenue from transactions listed in the items of paragraph (2) of that Article during the period from the first day of that business year to March 31, 1999, and an amount equivalent to 12 percent of the revenue from overseas transactions involving technology, etc. during the period from April 1, 1999 to the end of that business year", and the phrase "amount (where that amount" is deemed to be replaced with "amount, the total of those amounts (where that total".
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### 第二十九条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
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suppl-4111-9/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29
**第一項** 新租税特別措置法第六十五条の四第一項第三号の規定は、法人が平成十一年一月一日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4111-9/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-1
The provisions of Article 65-4, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after January 1, 1999, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十五条の四第一項第十八号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4111-9/art-29/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-2
The provisions of Article 65-4, paragraph (1), item (xviii) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date.
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**第三項** 旧租税特別措置法第六十五条の七第一項の表の第二十号の上欄のイ又は同表の第二十一号の上欄のイ若しくはハに掲げる法人が施行日前に行った同表の第二十号の上欄又は同表の第二十一号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4111-9/art-29/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-3
The provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of item (xx) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation or in the left-hand column of item (xxi) of that table that was made before the Effective Date by a corporation listed in (a) of the left-hand column of item (xx) of that table, or in (a) or (c) of the left-hand column of item (xxi) of that table.
machine translation, not official
**第四項** 旧租税特別措置法第六十五条の七第一項の表の第二十号の上欄のイに掲げる法人が施行日から同欄のイの承認を受けた日以後三年を経過する日までの間に行う同欄に掲げる資産の譲渡に係る法人税については、同条から第六十五条の九まで（同欄のイに係る部分に限る。）の規定は、なおその効力を有する。この場合において、同欄のイ中「平成十一年三月三十一日まで」とあるのは「中小企業経営革新支援法（平成十一年法律第十八号）の施行の日の前日まで」と、旧租税特別措置法第六十五条の七第五項及び第六項中「大蔵省令」とあるのは「財務省令」と、同条第七項中「第四十二条の四第二項から第四項まで、第四十二条の九及び第四十二条の十の規定並びに第四十二条の五から第四十二条の八まで、第四十二条の十二から第四十五条の二まで及び第四十六条の三から第五十条まで並びにこれらの規定に係る第五十二条の三第一項の規定」とあるのは「租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正後の租税特別措置法第五十三条第一項各号に掲げる規定（同法第四十六条及び第四十六条の二第一項並びにこれらの規定に係る同法第五十二条の三の規定を除く。）」と、旧租税特別措置法第六十五条の八第七項中「大蔵省令」とあるのは「財務省令」とする。
suppl-4111-9/art-29/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-4
With regard to corporation tax on a transfer of assets listed in the left-hand column of item (xx) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation listed in (a) of that column makes during the period from the Effective Date to the day on which three years have elapsed from the date on which the corporation obtained the approval referred to in (a) of that column, the provisions of that Article through Article 65-9 (limited to the part concerning (a) of that column) remain in force. In this case, the phrase "until March 31, 1999" in (a) of that column is deemed to be replaced with "until the day before the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999) comes into effect"; the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in Article 65-7, paragraphs (5) and (6) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name); the phrase "the provisions of Article 42-4, paragraphs (2) through (4), Article 42-9 and Article 42-10, and the provisions of Articles 42-5 through 42-8, Articles 42-12 through 45-2 and Articles 46-3 through 50, and the provisions of Article 52-3, paragraph (1) relating to those provisions" in paragraph (7) of that Article is deemed to be replaced with "the provisions listed in the items of Article 53, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (excluding the provisions of Article 46 and Article 46-2, paragraph (1) of that Act and the provisions of Article 52-3 of that Act relating to those provisions)"; and the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in Article 65-8, paragraph (7) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name).
machine translation, not official
**第五項** 中小企業経営革新支援法の施行の日以後における前項の規定の適用については、同項中「前日まで」と」とあるのは、「前日まで」と、「特定中小企業者の新分野進出等による経済の構造的変化への適応の円滑化に関する臨時措置法」とあるのは「同法附則第二条の規定による廃止前の特定中小企業者の新分野進出等による経済の構造的変化への適応の円滑化に関する臨時措置法（平成五年法律第九十三号）」と」とする。
suppl-4111-9/art-29/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-29/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-5
With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, the phrase 'comes into effect";' in that paragraph is deemed to be replaced with 'comes into effect"; the phrase "Act on Temporary Measures for Facilitating Adaptation to Structural Changes in the Economy through Entry into New Fields, etc. by Specified Small and Medium Sized Enterprises" is deemed to be replaced with "Act on Temporary Measures for Facilitating Adaptation to Structural Changes in the Economy through Entry into New Fields, etc. by Specified Small and Medium Sized Enterprises (Act No. 93 of 1993) prior to its repeal pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act";'.
machine translation, not official
**第六項** 第四項の規定の適用がある場合における新租税特別措置法第六十二条の三、第六十五条の三から第六十五条の五まで及び第六十五条の十の規定の適用については、新租税特別措置法第六十二条の三第九項中「又は第六十四条」とあるのは「、第六十四条」と、「第六十六条の規定」とあるのは「第六十六条の規定又は租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第二十九条第四項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下「平成十一年旧法」という。）第六十五条の七から第六十五条の九までの規定」と、「又は第六十五条の十四第四項の規定」とあるのは「若しくは第六十五条の十四第四項の規定又は平成十一年旧法第六十五条の七第四項（平成十一年旧法第六十五条の八第六項において準用する場合を含む。）若しくは第六十五条の八第三項若しくは第四項の規定」と、新租税特別措置法第六十五条の三第一項、第六十五条の四第一項及び第六十五条の五第一項中「第六十五条の九まで」とあるのは「第六十五条の九まで若しくは平成十一年旧法第六十五条の七から第六十五条の九まで」と、新租税特別措置法第六十五条の十第一項各号中「又は前三条」とあるのは「若しくは前三条又は平成十一年旧法第六十五条の七から第六十五条の九まで」とする。
suppl-4111-9/art-29/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-29/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-6
With regard to the application of the provisions of Article 62-3, Articles 65-3 through 65-5 and Article 65-10 of the New Act on Special Measures Concerning Taxation in the case where the provisions of paragraph (4) apply, the phrase "or Article 64" in Article 62-3, paragraph (9) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with ", Article 64", the phrase "the provisions of Article 66" is deemed to be replaced with "the provisions of Article 66, or the provisions of Articles 65-7 through 65-9 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remain in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of that Act (hereinafter referred to as 'the 1999 Former Act')", and the phrase "or the provisions of Article 65-14, paragraph (4)" is deemed to be replaced with "or the provisions of Article 65-14, paragraph (4), or the provisions of Article 65-7, paragraph (4) of the 1999 Former Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (6) of the 1999 Former Act) or Article 65-8, paragraph (3) or (4) of the 1999 Former Act"; the phrase "through Article 65-9" in Article 65-3, paragraph (1), Article 65-4, paragraph (1) and Article 65-5, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "through Article 65-9, or Articles 65-7 through 65-9 of the 1999 Former Act"; and the phrase "or the preceding three Articles" in the items of Article 65-10, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or the preceding three Articles, or Articles 65-7 through 65-9 of the 1999 Former Act".
machine translation, not official
**第七項** 新租税特別措置法第六十五条の七第一項の表の第二十三号の規定は、法人が施行日以後に行う同号の上欄に掲げる資産の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第二十三号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4111-9/art-29/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-29/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-7
The provisions of item (xxiii) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of assets listed in the left-hand column of that item that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of item (xxiii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
machine translation, not official
**第八項** 新租税特別措置法第六十五条の十一第一項の規定は、法人が平成十一年一月一日以後に行う同項に規定する土地等の交換又は譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の十一第一項に規定する土地等の交換又は譲渡に係る法人税については、なお従前の例による。
suppl-4111-9/art-29/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-29/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-8
The provisions of Article 65-11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax on an exchange or transfer of land, etc. prescribed in that paragraph that a corporation makes on or after January 1, 1999, and the provisions then in force continue to govern corporation tax on an exchange or transfer of land, etc. prescribed in Article 65-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
machine translation, not official
### 第三十条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
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suppl-4111-9/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-30
**第一項** 新租税特別措置法第六十六条の十第一項第二号の規定は、同号に掲げる組合等又は特定組合等が中小企業経営革新支援法の施行の日以後に取得又は製作をする同号に定める固定資産について適用し、旧租税特別措置法第六十六条の十第一項第二号に掲げる商工組合等、同項第三号に掲げる特定組合若しくは特定商工組合等又は同項第八号に掲げる組合等が同日前に取得又は製作をしたこれらの規定に定める固定資産については、なお従前の例による。
suppl-4111-9/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-30/par-1
The provisions of Article 66-10, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to fixed assets specified in that item that an association, etc. or a specified association, etc. listed in that item acquires or manufactures on or after the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, and the provisions then in force continue to govern fixed assets specified in those provisions that a commercial and industrial association, etc. listed in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation, a specified association or a specified commercial and industrial association, etc. listed in item (iii) of that paragraph, or an association, etc. listed in item (viii) of that paragraph acquired or manufactured before that date.
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### 第三十一条（欠損金の繰越期間の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Carryforward Period of Losses
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suppl-4111-9/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-31
**第一項** 新租税特別措置法第六十六条の十二第一項の規定は、法人が施行日以後に行う設備の廃棄に係る同項の設備廃棄による欠損金額について適用し、法人が施行日前に行った設備の廃棄に係る旧租税特別措置法第六十六条の十二第一項に規定する設備廃棄による欠損金額については、なお従前の例による。
suppl-4111-9/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-31/par-1
The provisions of Article 66-12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of loss due to equipment disposal referred to in that paragraph relating to a disposal of equipment that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern the amount of loss due to equipment disposal prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation relating to a disposal of equipment that a corporation carried out before the Effective Date.
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### 第三十二条（欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses
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suppl-4111-9/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-32
**第一項** 新租税特別措置法第六十六条の十四（同条第一号に係る部分に限る。）の規定は、法人の施行日以後に終了する事業年度において生じた同条に規定する欠損金額について適用する。
suppl-4111-9/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-32/par-1
The provisions of Article 66-14 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of that Article) apply to the amount of loss prescribed in that Article incurred in a business year of a corporation ending on or after the Effective Date.
machine translation, not official
**第二項** 法人の中小企業経営革新支援法の施行の日前に終了する事業年度において生じた旧租税特別措置法第六十六条の十四に規定する欠損金額については、なお従前の例による。
suppl-4111-9/art-32/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-32/par-2
The provisions then in force continue to govern the amount of loss prescribed in Article 66-14 of the Former Act on Special Measures Concerning Taxation incurred in a business year of a corporation ending before the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect.
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### 第三十三条（株式交換又は株式移転に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Share Exchanges or Share Transfers
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suppl-4111-9/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-33
**第一項** 新租税特別措置法第六十七条の九の二から第六十七条の九の四までの規定は、法人が商法等の一部を改正する法律（平成十一年法律第百二十五号）の施行の日以後に行うこれらの規定に規定する移転又は譲渡に係る法人税について適用する。
suppl-4111-9/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-33/par-1
The provisions of Articles 67-9-2 through 67-9-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax on a conveyance or transfer prescribed in those provisions that a corporation makes on or after the date on which the Act Partially Amending the Commercial Code, etc. (Act No. 125 of 1999) comes into effect.
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### 第三十四条（銀行持株会社の創設等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on the Establishment, etc. of Bank Holding Companies
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suppl-4111-9/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-34
**第一項** 新租税特別措置法第六十七条の十二第一項の規定は、法人が施行日以後に行う同項に規定する譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十七条の十二第一項に規定する譲渡に係る法人税については、なお従前の例による。
suppl-4111-9/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-34/par-1
The provisions of Article 67-12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer prescribed in Article 67-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
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### 第三十五条（一括登録国債の利子等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest, etc. on Bulk-Registered Government Bonds
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suppl-4111-9/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-35
**第一項** 新租税特別措置法第六十八条第一項の規定は、外国法人が支払を受ける同項に規定する利子でその計算期間の初日が平成十一年九月一日以後であるものについて適用する。
suppl-4111-9/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-35/par-1
The provisions of Article 68, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest prescribed in that paragraph that is received by a foreign corporation and the first day of whose calculation period is on or after September 1, 1999.
machine translation, not official
**第二項** 外国法人が施行日前に発行された旧租税特別措置法第六十八条第二項に規定する割引債について支払を受ける同項に規定する償還差益については、なお従前の例による。
suppl-4111-9/art-35/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-35/par-2
The provisions then in force continue to govern redemption gains prescribed in Article 68, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a foreign corporation receives with respect to discount bonds prescribed in that paragraph that were issued before the Effective Date.
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### 第三十六条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4111-9/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-36
**第一項** 新租税特別措置法第六十九条の三の規定は、平成十一年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）により取得した同条第一項に規定する小規模宅地等に係る相続税について適用し、同日前に相続又は遺贈により取得した旧租税特別措置法第六十九条の三第一項に規定する小規模宅地等に係る相続税については、なお従前の例による。
suppl-4111-9/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-36/par-1
The provisions of Article 69-3 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on small-scale residential land, etc. prescribed in paragraph (1) of that Article acquired through inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after January 1, 1999, and the provisions then in force continue to govern inheritance tax on small-scale residential land, etc. prescribed in Article 69-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired through inheritance or bequest before that date.
machine translation, not official
**第二項** 新租税特別措置法第七十条の三第一項の規定は、平成十一年一月一日以後に贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この項において同じ。）により取得した財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。
suppl-4111-9/art-36/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-36/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-36/par-2
The provisions of Article 70-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to gift tax on property acquired through a gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after January 1, 1999, and the provisions then in force continue to govern gift tax on property acquired through a gift before that date.
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### 第三十七条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4111-9/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-37
**第一項** 新租税特別措置法第七十七条の規定は、平成十二年一月一日以後に行われる同条に規定する贈与により取得する同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しくは賃借権の移転又は設定の登記に係る登録免許税について適用し、同日前に行われた旧租税特別措置法第七十七条に規定する贈与により取得した同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しくは賃借権の移転又は設定の登記に係る登録免許税については、なお従前の例による。
suppl-4111-9/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-37/par-1
The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer or creation of ownership of farmland, grassland for pasture or quasi-farmland prescribed in that Article, or of superficies rights, farming rights or rights of lease existing on that farmland or grassland for pasture, acquired through a gift prescribed in that Article made on or after January 1, 2000, and the provisions then in force continue to govern registration and license tax on the registration of transfer or creation of ownership of farmland, grassland for pasture or quasi-farmland prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation, or of superficies rights, farming rights or rights of lease existing on that farmland or grassland for pasture, acquired through a gift prescribed in that Article made before that date.
machine translation, not official
**第二項** 旧租税特別措置法第七十七条の三の表の第三号の上欄に規定する農業を営む者が平成十三年三月三十一日までに同欄に規定する農林地所有権移転等促進事業により同欄に規定する土地を取得し、当該農業を営む者の農業の用に供した場合における当該土地の所有権の移転の登記については、同条の規定は、なおその効力を有する。この場合において、同条中「平成十一年三月三十一日」とあるのは「平成十三年三月三十一日」と、「大蔵省令」とあるのは「財務省令」とする。
suppl-4111-9/art-37/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-37/par-2
With regard to the registration of transfer of ownership of land in the case where a person engaged in agriculture prescribed in the left-hand column of item (iii) of the table in Article 77-3 of the Former Act on Special Measures Concerning Taxation has, by March 31, 2001, acquired land prescribed in that column through a project for promoting the transfer of ownership, etc. of agricultural and forest land prescribed in that column and has used that land for the agriculture of that person, the provisions of that Article remain in force. In this case, the phrase "March 31, 1999" in that Article is deemed to be replaced with "March 31, 2001", and the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name).
machine translation, not official
**第三項** 施行日前に新造された旧租税特別措置法第七十九条第三項に規定する国際船舶についての同項に規定する所有権の保存の登記及び同条第四項に規定する抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-4111-9/art-37/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-37/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-37/par-3
The provisions then in force continue to govern registration and license tax on the registration of preservation of ownership prescribed in Article 79, paragraph (3) of the Former Act on Special Measures Concerning Taxation and the registration of creation of a mortgage prescribed in paragraph (4) of that Article concerning international ships prescribed in paragraph (3) of that Article that were newly built before the Effective Date.
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**第四項** 新租税特別措置法第八十条第一項の規定は、施行日以後にされる同項に規定する承認（同項に規定する事業革新法の規定による承認に限る。）に係る同項各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧租税特別措置法第八十条第一項に規定する承認（特定事業者の事業革新の円滑化に関する臨時措置法（平成七年法律第六十一号）の規定による承認に限る。）に係る同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4111-9/art-37/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-37/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-37/par-4
The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the matters listed in the items of that paragraph relating to an approval prescribed in that paragraph (limited to an approval under the provisions of the Business Innovation Act prescribed in that paragraph) given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation relating to an approval prescribed in that paragraph (limited to an approval under the provisions of the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators (Act No. 61 of 1995)) given before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第八十三条の七の規定は、施行日以後に同条に規定する特定目的会社が同条に規定する指名金銭債権を取得する場合の質権又は抵当権の移転の登記に係る登録免許税について適用する。
suppl-4111-9/art-37/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-37/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-37/par-5
The provisions of Article 83-7 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of a pledge or mortgage in the case where a specific purpose company prescribed in that Article acquires a nominative monetary claim prescribed in that Article on or after the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第八十四条の四の規定は、施行日以後に受ける同条に規定する不動産の登記に係る登録免許税について適用し、施行日前に受けた旧租税特別措置法第八十四条の四に規定する不動産の登記に係る登録免許税については、なお従前の例による。
suppl-4111-9/art-37/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-37/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-37/par-6
The provisions of Article 84-4 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of real property prescribed in that Article that is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of real property prescribed in Article 84-4 of the Former Act on Special Measures Concerning Taxation that was received before the Effective Date.
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### 第三十八条（たばこ税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Tobacco Tax
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suppl-4111-9/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-38
**第一項** 平成十一年五月一日前に課した、又は課すべきであったたばこ税については、なお従前の例による。
suppl-4111-9/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-38/par-1
The provisions then in force continue to govern tobacco tax that was imposed, or should have been imposed, before May 1, 1999.
machine translation, not official
**第二項** たばこ税法（昭和五十九年法律第七十二号）第十一条第二項に規定する特定販売業者又は同法第二十七条第二項に規定する卸売販売業者が平成十一年五月一日前に保税地域から引き取られた製造たばこを同年四月一日から同月三十日までの間に政令で定めるところにより国税庁長官の承認を受けた場所に移入した場合には、当該製造たばこについては、当該特定販売業者又は卸売販売業者を当該製造たばこの製造たばこ製造者とみなし、当該承認を受けた場所を当該製造たばこの製造場とみなし、当該移入を当該製造たばこの製造場への戻入れとみなして、同法及び一般会計における債務の承継等に伴い必要な財源の確保に係る特別措置に関する法律（平成十年法律第百三十七号）の規定を適用する。
suppl-4111-9/art-38/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-38/par-2
In the case where a specified seller prescribed in Article 11, paragraph (2) of the Tobacco Tax Act (Act No. 72 of 1984) or a wholesale seller prescribed in Article 27, paragraph (2) of that Act has, during the period from April 1, 1999 to April 30, 1999, brought manufactured tobacco that was taken out of a bonded area before May 1, 1999 into a place approved by the Commissioner of the National Tax Agency as specified by Cabinet Order, the provisions of that Act and of the Act on Special Measures for Securing Necessary Financial Resources Incidental to Transfer of Debts to General Account (Act No. 137 of 1998) apply to that manufactured tobacco by deeming that specified seller or wholesale seller to be the manufacturer of manufactured tobacco for that manufactured tobacco, deeming that approved place to be the manufacturing site of that manufactured tobacco, and deeming that bringing in to be a return of that manufactured tobacco to the manufacturing site.
machine translation, not official
**第三項** 前項の承認の申請があった場合において、当該申請に係る場所につきたばこ税及びたばこ特別税の保全上不適当と認められる事情があるときには、国税庁長官は、その承認を与えないことができる。
suppl-4111-9/art-38/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-38/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-38/par-3
If an application for the approval referred to in the preceding paragraph has been filed, and there are circumstances in which the place relating to that application is found to be inappropriate for securing tobacco tax and special tobacco tax, the Commissioner of the National Tax Agency may decline to grant that approval.
machine translation, not official
**第四項** 平成十一年五月一日前にした行為及び第一項の規定によりなお従前の例によることとされるたばこ税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4111-9/art-38/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-38/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-38/par-4
The provisions then in force continue to govern the application of penal provisions to acts committed before May 1, 1999, and to acts committed on or after that date concerning tobacco tax that continues to be governed by the provisions then in force pursuant to the provisions of paragraph (1).
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### 第三十九条（沖縄路線航空機に積み込まれる航空機燃料に係る航空機燃料税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes
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suppl-4111-9/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-39
**第一項** 平成十一年七月一日（以下この条において「指定日」という。）前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。
suppl-4111-9/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-39/par-1
The provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before July 1, 1999 (hereinafter referred to as the "designated day" in this Article).
machine translation, not official
**第二項** 指定日以後最初に航行する時において新租税特別措置法第九十条の八第一項に規定する沖縄路線航空機である航空機に旧租税特別措置法第九十条の八第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、新租税特別措置法第九十条の八第一項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する航空機燃料税法（昭和四十七年法律第七号）の規定の適用に関し必要な事項は、政令で定める。
suppl-4111-9/art-39/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-39/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-39/par-2
If, at the time when an aircraft that is an aircraft on an Okinawa route prescribed in Article 90-8, paragraph (1) of the New Act on Special Measures Concerning Taxation first navigates on or after the designated day, there is aviation fuel present in that aircraft on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in Article 90-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is present, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in Article 90-8, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to have been loaded onto that aircraft. In this case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act (Act No. 7 of 1972) to that aviation fuel are specified by Cabinet Order.
machine translation, not official
**第三項** 指定日以後最初に航行する時において新租税特別措置法第九十条の八第二項に規定する一般国内航空機である航空機に旧租税特別措置法第九十条の八第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、航空機燃料税法第十一条に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する同法の規定の適用に関し必要な事項は、政令で定める。
suppl-4111-9/art-39/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-39/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-39/par-3
If, at the time when an aircraft that is a general domestic aircraft prescribed in Article 90-8, paragraph (2) of the New Act on Special Measures Concerning Taxation first navigates on or after the designated day, there is aviation fuel present in that aircraft on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in Article 90-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is present, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in Article 11 of the Aviation Fuel Tax Act is deemed to have been loaded onto that aircraft. In this case, necessary matters concerning the application of the provisions of that Act to that aviation fuel are specified by Cabinet Order.
machine translation, not official
**第四項** 指定日以後最初に航行する時において新租税特別措置法第九十条の九第一項に規定する特定離島路線航空機である航空機に旧租税特別措置法第九十条の八第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、新租税特別措置法第九十条の九第一項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する航空機燃料税法の規定の適用に関し必要な事項は、政令で定める。
suppl-4111-9/art-39/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-39/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-39/par-4
If, at the time when an aircraft that is an aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation first navigates on or after the designated day, there is aviation fuel present in that aircraft on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in Article 90-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is present, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to have been loaded onto that aircraft. In this case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act to that aviation fuel are specified by Cabinet Order.
machine translation, not official
**第五項** 指定日前にした行為及び第一項の規定によりなお従前の例によることとされる航空機燃料税に係る指定日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4111-9/art-39/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-39/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-39/par-5
The provisions then in force continue to govern the application of penal provisions to acts committed before the designated day, and to acts committed on or after the designated day concerning aviation fuel tax for which the provisions then in force continue to govern pursuant to the provisions of paragraph (1).
machine translation, not official
### 第四十条（特定離島路線航空機に積み込まれる航空機燃料に係る航空機燃料税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Specified Remote Island Routes
caption: machine translation, not official
suppl-4111-9/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-40
**第一項** 施行日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。
suppl-4111-9/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-40/par-1
The provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before the Effective Date.
machine translation, not official
**第二項** 施行日以後最初に航行する時において新租税特別措置法第九十条の九第一項に規定する特定離島路線航空機である航空機に航空機燃料税法第十一条に規定する税率又は旧租税特別措置法第九十条の八第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、新租税特別措置法第九十条の九第一項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する航空機燃料税法の規定の適用に関し必要な事項は、政令で定める。
suppl-4111-9/art-40/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-40/par-2
If, at the time when an aircraft that is an aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation first navigates on or after the Effective Date, there is aviation fuel present in that aircraft on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in Article 11 of the Aviation Fuel Tax Act or the tax rate prescribed in Article 90-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is present, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to have been loaded onto that aircraft. In this case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act to that aviation fuel are specified by Cabinet Order.
machine translation, not official
**第三項** 施行日前にした行為及び第一項の規定によりなお従前の例によることとされる航空機燃料税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4111-9/art-40/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-40/par-3
The provisions then in force continue to govern the application of penal provisions to acts committed before the Effective Date, and to acts committed on or after the Effective Date concerning aviation fuel tax that continues to be governed by the provisions then in force pursuant to the provisions of paragraph (1).
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### 第四十一条（利子税等の割合の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Rate of Interest Tax, etc.
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suppl-4111-9/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-41
**第一項** 新租税特別措置法第七章の規定は、新租税特別措置法第九十六条に規定する利子税等のうち平成十二年一月一日以後の期間に対応するものについて適用し、当該利子税等のうち同日前の期間に対応するものについては、なお従前の例による。
suppl-4111-9/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-41/par-1
The provisions of Chapter VII of the New Act on Special Measures Concerning Taxation apply to the portion of interest tax, etc. prescribed in Article 96 of the New Act on Special Measures Concerning Taxation that corresponds to the period on or after January 1, 2000, and the provisions then in force continue to govern the portion of that interest tax, etc. that corresponds to the period before that date.
machine translation, not official
**第二項** 税務署長は、平成十二年一月一日前に相続税法（昭和二十五年法律第七十三号）第三十八条第一項又は第四十三条第五項の規定による延納の許可をした相続税額（租税特別措置法の一部を改正する法律（平成五年法律第十号。以下この項において「平成五年改正法」という。）附則第十八条第二項、租税特別措置法の一部を改正する法律（平成三年法律第十六号。以下この項において「平成三年改正法」という。）附則第十九条第十八項又は所得税法等の一部を改正する法律（昭和六十三年法律第百九号。以下この項において「昭和六十三年改正法」という。）附則第七十六条第三項の規定の適用を受けているものに限る。）に係る利子税のうち同日以後の期間に対応するものについては、平成五年改正法附則第十八条第二項、平成三年改正法附則第十九条第十八項及び昭和六十三年改正法附則第七十六条第三項の規定にかかわらず、新租税特別措置法第九十三条第二項の規定に準じて計算するものとする。
suppl-4111-9/art-41/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-41/par-2
With regard to the portion of interest tax corresponding to the period on or after January 1, 2000 that pertains to an amount of inheritance tax for which the district director granted permission for payment in installments pursuant to the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) before that date (limited to an amount to which the provisions of Article 18, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993; hereinafter referred to as the "1993 Amendment Act" in this paragraph), Article 19, paragraph (18) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991; hereinafter referred to as the "1991 Amendment Act" in this paragraph) or Article 76, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988; hereinafter referred to as the "1988 Amendment Act" in this paragraph) apply), the district director is to calculate it in accordance with the provisions of Article 93, paragraph (2) of the New Act on Special Measures Concerning Taxation, notwithstanding the provisions of Article 18, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, Article 19, paragraph (18) of the Supplementary Provisions of the 1991 Amendment Act and Article 76, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act.
machine translation, not official
## 附 則 平成一一年三月三一日法律第一〇号
suppl-4111-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10
### 第一条（施行期日） — Effective Date
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suppl-4111-10/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10/art-1
**第一項** この法律は、平成十一年四月一日から施行する。
suppl-4111-10/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10/art-1/par-1
This Act comes into effect as of April 1, 1999.
machine translation, not official
### 第六条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-4111-10/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10/art-6
**第一項** 施行日前に行った有価証券の譲渡に係る有価証券取引税についての前条の規定による改正前の租税特別措置法第六章第五節の規定の適用については、なお従前の例による。
suppl-4111-10/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10/art-6/par-1
With regard to the application of the provisions of Chapter VI, Section 5 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article to securities transaction tax on transfers of securities made before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされる有価証券取引税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4111-10/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10/art-6/par-2
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date with respect to securities transaction tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
machine translation, not official
**第三項** 施行日前に行った先物取引及びオプション取引に係る取引所税についての前条の規定による改正前の租税特別措置法第六章第六節の規定の適用については、なお従前の例による。
suppl-4111-10/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10/art-6/par-3
With regard to the application of the provisions of Chapter VI, Section 6 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article to exchange tax on futures transactions and option transactions carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされる取引所税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4111-10/art-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10/art-6/par-4
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date with respect to exchange tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
machine translation, not official
## 附 則 平成一一年三月三一日法律第一九号
suppl-4111-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-19 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4111-19/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-19/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-1
**第一項** この法律は、平成十一年七月一日から施行する。ただし、次条並びに附則第三条、第十一条、第十二条及び第五十九条の規定は、公布の日から施行する。
suppl-4111-19/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-19/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-1/par-1
This Act comes into effect on July 1, 1999; provided, however, that the provisions of the following Article and Articles 3, 11, 12 and 59 of the Supplementary Provisions come into effect on the date of promulgation.
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### 第五十条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-4111-19/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-19/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-50
**第一項** 個人の有する土地等（租税特別措置法第三十四条第一項に規定する土地等をいう。以下同じ。）が旧中小企業事業団法第二十一条第一項第二号に規定する中小企業構造の高度化に寄与する事業の用に供する土地の造成に関する事業（以下「高度化事業用土地造成事業」という。）で、前条の規定による改正前の租税特別措置法第三十四条の二第二項第十二号の規定により都道府県知事が指定したものの用に供するために買い取られる場合（以下「改正前の第十二号に掲げる場合」という。）に該当することとなった場合には、改正前の第十二号に掲げる場合を租税特別措置法第三十四条の二第一項に規定する特定住宅地造成事業等のために買い取られる場合とみなして同項の規定を適用する。
suppl-4111-19/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-19/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-50/par-1
In the case where land, etc. held by an individual (meaning land, etc. prescribed in Article 34, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter) has come to fall under the case where it is purchased in order to be used for a project for the development of land to be used for a project contributing to the upgrading of the structure of small and medium sized enterprises prescribed in Article 21, paragraph (1), item (ii) of the former Small and Medium Enterprise Corporation Act (hereinafter referred to as a "land development project for upgrading projects") that was designated by a prefectural governor pursuant to the provisions of Article 34-2, paragraph (2), item (xii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "case listed in former item (xii)"), the provisions of Article 34-2, paragraph (1) of the Act on Special Measures Concerning Taxation apply by deeming the case listed in former item (xii) to be the case where land, etc. is purchased for a specified housing land development project, etc. prescribed in that paragraph.
machine translation, not official
**第二項** 法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。）の有する土地等が高度化事業用土地造成事業で、前条の規定による改正前の租税特別措置法第六十五条の四第一項第十二号の規定により都道府県知事が指定したものの用に供するために買い取られる場合に該当することとなった場合には、その場合及び当該土地等を、それぞれ、租税特別措置法第六十五条の四第一項各号に掲げる場合に該当することとなった場合及び当該各号に該当することとなった土地等とみなして同項の規定を適用する。
suppl-4111-19/art-50/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-19/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-50/par-2
In the case where land, etc. held by a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965)) has come to fall under the case where it is purchased in order to be used for a land development project for upgrading projects that was designated by a prefectural governor pursuant to the provisions of Article 65-4, paragraph (1), item (xii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article, the provisions of Article 65-4, paragraph (1) of the Act on Special Measures Concerning Taxation apply by deeming that case and that land, etc. to be, respectively, a case that has come to fall under any of the cases listed in the items of that paragraph and land, etc. that has come to fall under that item.
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**第三項** 第一項の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号）第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは「規定、」と、「第二条の規定」とあるのは「第二条の規定並びに中小企業総合事業団法（平成十一年法律第十九号）附則第五十条第一項の規定」とする。
suppl-4111-19/art-50/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-19/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-50/par-3
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999) in the case where the provisions of paragraph (1) apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions,", and the phrase "the provisions of Article 2" with "the provisions of Article 2 and the provisions of Article 50, paragraph (1) of the Supplementary Provisions of the Japan Small and Medium Enterprise Corporation Act (Act No. 19 of 1999)".
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### 第五十九条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4111-19/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-19/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-59
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4111-19/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-19/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-59/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一一年三月三一日法律第二五号
suppl-4111-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-25 · https://japanlaw.org/l/332AC0000000026/suppl-4111-25
### 第一条（施行期日） — Effective Date
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suppl-4111-25/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-25/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-25/art-1
**第一項** この法律は、平成十一年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4111-25/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-25/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-25/art-1/par-1
This Act comes into effect as of April 1, 1999; provided, however, that the provisions set forth in the following items come into effect as of the day specified in the relevant item.
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**一** 第四条中都市再開発法第七条の十四の改正規定、同法第十六条に一項を加える改正規定、同法第十七条の改正規定（「に限り、その認可をすることができる」を「は、その認可をしなければならない」に改める部分に限る。）、同条第二号の改正規定（「法令」の下に「（事業計画の内容にあつては、前条第三項に規定する都道府県知事の命令を含む。）」を加える部分に限る。）、同法第五十三条の改正規定、同法第五十八条第三項の改正規定（「の規定及び」を「及び第五項並びに」に改める部分及び「特定事業参加者」と」の下に「、第十六条第五項中「第十一条第一項又は第三項の規定による認可を申請した者」とあるのは「公団等」と」を加える部分に限る。）、同法第九十一条、第九十九条の二、第九十九条の三、第九十九条の六、第九十九条の七、第百四条から第百七条まで及び第百十条第三項の改正規定、同法第百十一条の改正規定（同条の表第七十三条第一項第二号、第四号及び第六号、第七十八条第一項、第八十九条、第百四条の項中「第百四条」を「第百四条第一項」に改める部分並びに同表第八十八条第二項の項中「第八十八条第二項」の下に「、第九十九条の六第二項」を加える部分に限る。）並びに同法第百十八条の十三、第百十八条の十五、第百十八条の十九、第百十八条の二十四、第百十八条の二十五の二第三項及び第百十八条の二十八の改正規定並びに附則第二条及び第三条の規定 公布の日から起算して三月を超えない範囲内において政令で定める日
suppl-4111-25/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-25/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-25/art-1/par-1/item-1
the provisions of Article 4 amending Article 7-14 of the Urban Renewal Act, the provisions adding one paragraph to Article 16 of that Act, the provisions amending Article 17 of that Act (limited to the part replacing "may grant that authorization only if" with "must grant that authorization if"), the provisions amending item (ii) of that Article (limited to the part adding "(including, with regard to the contents of the business plan, an order of the prefectural governor prescribed in paragraph (3) of the preceding Article)" after "laws and regulations"), the provisions amending Article 53 of that Act, the provisions amending Article 58, paragraph (3) of that Act (limited to the part replacing "the provisions of, and" with "and paragraph (5), and" and the part adding ", the phrase "a person who has applied for authorization under the provisions of Article 11, paragraph (1) or (3)" in Article 16, paragraph (5) is deemed to be replaced with "the Public Corporation, etc."" after "specified business participant""), the provisions amending Articles 91, 99-2, 99-3, 99-6 and 99-7, Articles 104 through 107 and Article 110, paragraph (3) of that Act, the provisions amending Article 111 of that Act (limited to the part replacing "Article 104" with "Article 104, paragraph (1)" in the row for Article 73, paragraph (1), items (ii), (iv) and (vi), Article 78, paragraph (1), Article 89 and Article 104 of the table in that Article, and the part adding ", Article 99-6, paragraph (2)" after "Article 88, paragraph (2)" in the row for Article 88, paragraph (2) of that table), and the provisions amending Articles 118-13, 118-15, 118-19 and 118-24, Article 118-25-2, paragraph (3) and Article 118-28 of that Act, and the provisions of Articles 2 and 3 of the Supplementary Provisions: the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation
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## 附 則 平成一一年四月二三日法律第三五号
suppl-4111-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-35 · https://japanlaw.org/l/332AC0000000026/suppl-4111-35
### 第一条（施行期日） — Effective Date
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suppl-4111-35/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-35/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-35/art-1
**第一項** この法律は、公布の日から施行する。ただし、附則第十五条から第三十四条までの規定は、平成十一年十月一日から施行する。
suppl-4111-35/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-35/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-35/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 15 through 34 of the Supplementary Provisions come into effect on October 1, 1999.
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## 附 則 平成一一年五月二一日法律第五〇号
suppl-4111-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-50 · https://japanlaw.org/l/332AC0000000026/suppl-4111-50
### 第一条（施行期日） — Effective Date
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suppl-4111-50/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-50/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-50/art-1
**第一項** この法律は、平成十二年三月二十一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4111-50/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-50/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-50/art-1/par-1
This Act comes into effect as of March 21, 2000; provided, however, that the provisions set forth in the following items come into effect as of the day specified in the relevant item.
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**一** 略
suppl-4111-50/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-50/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-50/art-1/par-1/item-1
Omitted
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**二** 第二条の規定並びに附則第八条から第十条まで、第十九条（租税特別措置法（昭和三十二年法律第二十六号）第二十条の六第一項第三号の改正規定及び第五十七条の八第一項第三号の改正規定に限る。）、第二十五条（大気汚染防止法（昭和四十三年法律第九十七号）第二十七条第二項の改正規定中「第二条第十項」を「第二条第十二項」に改める部分に限る。）、第二十六条（騒音規制法（昭和四十三年法律第九十八号）第二十一条第一項の改正規定中「第二条第十項」を「第二条第十二項」に改める部分に限る。）、第三十条及び第三十一条（振動規制法（昭和五十一年法律第六十四号）第十八条第一項の改正規定中「第二条第十項」を「第二条第十二項」に改める部分に限る。）の規定 公布の日から起算して六月を超えない範囲内において政令で定める日
suppl-4111-50/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-50/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-50/art-1/par-1/item-2
the provisions of Article 2 and the provisions of Articles 8 through 10, Article 19 (limited to the provisions amending Article 20-6, paragraph (1), item (iii) and the provisions amending Article 57-8, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)), Article 25 (limited to the part of the provisions amending Article 27, paragraph (2) of the Air Pollution Control Act (Act No. 97 of 1968) that replaces "Article 2, paragraph (10)" with "Article 2, paragraph (12)"), Article 26 (limited to the part of the provisions amending Article 21, paragraph (1) of the Noise Regulation Act (Act No. 98 of 1968) that replaces "Article 2, paragraph (10)" with "Article 2, paragraph (12)"), and Articles 30 and 31 (limited to the part of the provisions amending Article 18, paragraph (1) of the Vibration Regulation Act (Act No. 64 of 1976) that replaces "Article 2, paragraph (10)" with "Article 2, paragraph (12)") of the Supplementary Provisions: the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation
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## 附 則 平成一一年六月一一日法律第七〇号
suppl-4111-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-70 · https://japanlaw.org/l/332AC0000000026/suppl-4111-70
### 第一条（施行期日） — Effective Date
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suppl-4111-70/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-70/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-70/art-1
**第一項** この法律は、平成十一年十月一日から施行する。
suppl-4111-70/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-70/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-70/art-1/par-1
This Act comes into effect on October 1, 1999.
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### 第二十三条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4111-70/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-70/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4111-70/art-23
**第一項** 個人又は法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。）が施行日前に行った前条の規定による改正前の租税特別措置法第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項、第三十四条の三第二項、第六十四条第一項又は第六十五条第一項の規定に該当するこれらの規定に規定する土地等の譲渡については、なお従前の例による。
suppl-4111-70/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-70/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-70/art-23/par-1
With regard to transfers of land, etc. prescribed in Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1), Article 34-3, paragraph (2), Article 64, paragraph (1) or Article 65, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article that fall under those provisions and that an individual or a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965)) made before the Effective Date, the provisions then in force continue to govern.
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**第二項** 施行日以後に新法附則第十三条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イ又は同項第二号の事業が施行された場合における新租税特別措置法第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項、第三十四条の三第二項、第六十四条第一項及び第六十五条第一項の規定の適用については、新租税特別措置法第三十三条第一項第三号中「土地改良事業」とあるのは「土地改良事業若しくは緑資源公団法（昭和三十一年法律第八十五号）附則第十三条第一項の業務のうち旧農用地整備公団法（昭和四十九年法律第四十三号）第十九条第一項第一号イの事業」と、「第九十六条の四」とあるのは「第九十六条の四並びに緑資源公団法附則第十三条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項」と、「同法第五十三条の二の二第一項」とあるのは「土地改良法第五十三条の二の二第一項」と、新租税特別措置法第三十三条の二第一項第二号中「又は農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業又は緑資源公団法附則第十三条第一項の業務のうち旧農用地整備公団法第十九条第一項第二号の事業」と、新租税特別措置法第三十三条の三第一項中「土地改良事業」とあるのは「土地改良事業、緑資源公団法附則第十三条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」と、新租税特別措置法第三十四条の三第二項中「次に掲げる場合」とあるのは「次に掲げる場合及び土地等（旧農用地整備公団法第十九条第一項第一号イに規定する農用地及び当該農用地の上に存する権利に限る。）につき緑資源公団法附則第十三条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業が施行された場合において、当該土地等に係る換地処分により緑資源公団法附則第十三条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十四条の二第四項に規定する清算金（当該土地等について、緑資源公団法附則第十三条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十一条第六項において準用する土地改良法第八条第五項第二号に規定する施設の用若しくは同項第三号に規定する農用地以外の用途に供する土地又は緑資源公団法附則第十三条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十三条の三の二第一項第一号に規定する農用地に供することを予定する土地に充てるため緑資源公団法附則第十三条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十三条の二の二第一項の規定により、地積を特に減じて換地若しくは当該権利の目的となる土地若しくはその部分を定めたこと又は換地若しくは当該権利の目的となるべき土地若しくはその部分が定められなかつたことにより支払われるものに限る。）を取得する場合」と、新租税特別措置法第六十四条第一項第三号中「土地改良事業」とあるのは「土地改良事業若しくは緑資源公団法附則第十三条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」と、「第九十六条の四」とあるのは「第九十六条の四並びに緑資源公団法附則第十三条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項」と、「同法第五十三条の二の二第一項」とあるのは「土地改良法第五十三条の二の二第一項」と、新租税特別措置法第六十五条第一項第二号中「又は農業振興地域の整備に関する法律第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律第十三条の二第一項の事業又は緑資源公団法附則第十三条第一項の業務のうち旧農用地整備公団法第十九条第一項第二号の事業」と、同項第四号中「土地改良事業」とあるのは「土地改良事業、緑資源公団法附則第十三条第一項に規定する業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」とする。
suppl-4111-70/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-70/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-70/art-23/par-2
With regard to the application of the provisions of Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1), Article 34-3, paragraph (2), Article 64, paragraph (1) and Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where, on or after the Effective Date, a project referred to in Article 19, paragraph (1), item (i), (a) or item (ii) of that paragraph of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the New Act, is implemented, the phrase "land improvement project" in Article 33, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "land improvement project or a project referred to in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974), among the operations prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the Green Resources Public Corporation Act (Act No. 85 of 1956)", the phrase "Article 96-4" with "Article 96-4, and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Green Resources Public Corporation Act", the phrase "Article 53-2-2, paragraph (1) of that Act" with "Article 53-2-2, paragraph (1) of the Land Improvement Act", the phrase "or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969)" in Article 33-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation with ", a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969) or a project referred to in Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the Green Resources Public Corporation Act", the phrase "land improvement project" in Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation with "land improvement project, a project referred to in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the Green Resources Public Corporation Act", the phrase "the following cases" in Article 34-3, paragraph (2) of the New Act on Special Measures Concerning Taxation with "the following cases and the case where, when a project referred to in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the Green Resources Public Corporation Act has been implemented with respect to land, etc. (limited to agricultural land prescribed in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act and rights existing on that agricultural land), settlement money prescribed in Article 54-2, paragraph (4) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Green Resources Public Corporation Act (limited to settlement money paid because, with respect to that land, etc., in order to allocate land to be used for facilities prescribed in Article 8, paragraph (5), item (ii) of the Land Improvement Act, or for purposes other than agricultural land prescribed in item (iii) of that paragraph, as applied mutatis mutandis pursuant to Article 21, paragraph (6) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Green Resources Public Corporation Act, or land scheduled to be used as agricultural land prescribed in Article 53-3-2, paragraph (1), item (i) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Green Resources Public Corporation Act, the replotting or the land or part thereof that is the subject of that right was determined with its area specially reduced, or the replotting or the land or part thereof that should be the subject of that right was not determined, pursuant to the provisions of Article 53-2-2, paragraph (1) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Green Resources Public Corporation Act) is acquired through a replotting disposition pertaining to that land, etc.", the phrase "land improvement project" in Article 64, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation with "land improvement project or a project referred to in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the Green Resources Public Corporation Act", the phrase "Article 96-4" with "Article 96-4, and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Green Resources Public Corporation Act", the phrase "Article 53-2-2, paragraph (1) of that Act" with "Article 53-2-2, paragraph (1) of the Land Improvement Act", the phrase "or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions" in Article 65, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation with ", a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions or a project referred to in Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the Green Resources Public Corporation Act", and the phrase "land improvement project" in item (iv) of that paragraph with "land improvement project, a project referred to in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the Green Resources Public Corporation Act".
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**第三項** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）の施行の日以後における前項の規定の適用については、同項中次の表の上欄に掲げる字句は同表の下欄に掲げる字句に読み替えるものとする。
場合における新租税特別措置法 場合における租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）
土地改良事業」とあるのは「土地改良事業若しくは緑資源公団法（昭和三十一年法律第八十五号） 第十八条第一項第七号イの事業」とあるのは「第十八条第一項第七号イの事業若しくは同法
第九十六条の四」とあるのは「第九十六条の四並びに緑資源公団法 第二十二条の四第二項」とあるのは「第二十二条の四第二項及び同法
第二十三条第二項」と、「同法第五十三条の二の二第一項」とあるのは「土地改良法第五十三条の二の二第一項」と 第二十三条第二項」と
又は農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業又は緑資源公団法 第十八条第一項第八号の事業」とあるのは「第十八条第一項第八号の事業若しくは同法
土地改良事業」とあるのは「土地改良事業、緑資源公団法 第十八条第一項第七号イの事業」とあるのは「第十八条第一項第七号イの事業、同法
土地改良事業」とあるのは「土地改良事業若しくは緑資源公団法附則 第十八条第一項第七号イの事業」とあるのは「第十八条第一項第七号イの事業若しくは同法附則
又は農業振興地域の整備に関する法律第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律第十三条の二第一項の事業又は緑資源公団法 第十八条第一項第八号の事業」とあるのは「第十八条第一項第八号の事業若しくは同法
suppl-4111-70/art-23/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-70/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-70/art-23/par-3
With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) comes into effect, the words listed in the left-hand column of the following table in that paragraph are deemed to be replaced with the words listed in the right-hand column of that table.
the New Act on Special Measures Concerning Taxation in the case where the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") in the case where
land improvement project' is deemed to be replaced with 'land improvement project or … the Green Resources Public Corporation Act (Act No. 85 of 1956) a project referred to in Article 18, paragraph (1), item (vii), (a)' is deemed to be replaced with 'a project referred to in Article 18, paragraph (1), item (vii), (a) or … of that Act
Article 96-4' is deemed to be replaced with 'Article 96-4, and … of the Green Resources Public Corporation Act Article 22-4, paragraph (2)' is deemed to be replaced with 'Article 22-4, paragraph (2) and … of that Act
Article 23, paragraph (2)', and the phrase 'Article 53-2-2, paragraph (1) of that Act' is deemed to be replaced with 'Article 53-2-2, paragraph (1) of the Land Improvement Act', and Article 23, paragraph (2)', and
or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969)' is deemed to be replaced with ', a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969) or … of the Green Resources Public Corporation Act a project referred to in Article 18, paragraph (1), item (viii)' is deemed to be replaced with 'a project referred to in Article 18, paragraph (1), item (viii) or … of that Act
land improvement project' is deemed to be replaced with 'land improvement project, … of the Green Resources Public Corporation Act a project referred to in Article 18, paragraph (1), item (vii), (a)' is deemed to be replaced with 'a project referred to in Article 18, paragraph (1), item (vii), (a), … of that Act
land improvement project' is deemed to be replaced with 'land improvement project or … of the Supplementary Provisions of the Green Resources Public Corporation Act a project referred to in Article 18, paragraph (1), item (vii), (a)' is deemed to be replaced with 'a project referred to in Article 18, paragraph (1), item (vii), (a) or … of the Supplementary Provisions of that Act
or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions' is deemed to be replaced with ', a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions or … of the Green Resources Public Corporation Act a project referred to in Article 18, paragraph (1), item (viii)' is deemed to be replaced with 'a project referred to in Article 18, paragraph (1), item (viii) or … of that Act
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**第四項** 前三項の規定の適用がある場合における所得税等負担軽減措置法第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは「規定、」と、「第二条の規定」とあるのは「第二条の規定並びに森林開発公団法の一部を改正する法律（平成十一年法律第七十号）附則第二十三条第一項から第三項までの規定」とする。
suppl-4111-70/art-23/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-70/art-23/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-70/art-23/par-4
With regard to the application of the provisions of Article 6 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of the preceding three paragraphs apply, the phrase "provisions, and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions,", and the phrase "the provisions of Article 2" with "the provisions of Article 2 and the provisions of Article 23, paragraphs (1) through (3) of the Supplementary Provisions of the Act Partially Amending the Forest Development Public Corporation Act (Act No. 70 of 1999)".
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## 附 則 平成一一年六月一一日法律第七二号
suppl-4111-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-72 · https://japanlaw.org/l/332AC0000000026/suppl-4111-72
### 第一条（施行期日） — Effective Date
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suppl-4111-72/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-72/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-72/art-1
**第一項** この法律は、次の各号に掲げる区分に応じ、それぞれ当該各号に定める日から施行する。
suppl-4111-72/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-72/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-72/art-1/par-1
This Act comes into effect as of the day specified in each of the following items, according to the categories set forth in those items.
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**一** 略
suppl-4111-72/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-72/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-72/art-1/par-1/item-1
Omitted
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**二** 第一条、第二条、第七十二条、第七十六条の二、第七十七条、第百条から第百二条まで及び第百四条から第百七条までの改正規定、同条の次に二条を加える改正規定、第百八条から第百十一条の二まで、第百十二条及び第百十三条の改正規定、同条の次に一条を加える改正規定、第百十四条から第百二十五条まで、第百二十九条、第百三十六条、第百五十条及び第百五十五条から第百五十七条の二までの改正規定、同条を第百五十七条の三とし、第百五十七条の次に一条を加える改正規定、第百六十条の改正規定並びに附則第八条から第十二条まで、第十六条、第十八条、第十九条、第二十条（登録免許税法（昭和四十二年法律第三十五号）別表第一第四十一号の改正規定に限る。）及び第二十一条から第二十三条までの規定 平成十二年二月一日
suppl-4111-72/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-72/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-72/art-1/par-1/item-2
the provisions amending Articles 1, 2, 72, 76-2 and 77, Articles 100 through 102 and Articles 104 through 107, the provisions adding two Articles after that Article, the provisions amending Articles 108 through 111-2, 112 and 113, the provisions adding one Article after that Article, the provisions amending Articles 114 through 125, 129, 136 and 150 and Articles 155 through 157-2, the provisions renumbering that Article as Article 157-3 and adding one Article after Article 157, the provisions amending Article 160, and the provisions of Articles 8 through 12, 16, 18 and 19, Article 20 (limited to the provisions amending Appended Table 1, item (xli) of the Registration and License Tax Act (Act No. 35 of 1967)) and Articles 21 through 23 of the Supplementary Provisions: February 1, 2000
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## 附 則 平成一一年六月一一日法律第七三号
suppl-4111-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-73 · https://japanlaw.org/l/332AC0000000026/suppl-4111-73
### 第一条（施行期日） — Effective Date
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suppl-4111-73/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-73/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-73/art-1
**第一項** この法律は、公布の日から施行する。ただし、附則第十七条から第十九条まで及び第二十一条から第六十六条までの規定は、平成十一年十月一日から施行する。
suppl-4111-73/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-73/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-73/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 17 through 19 and Articles 21 through 66 of the Supplementary Provisions come into effect on October 1, 1999.
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## 附 則 平成一一年六月一六日法律第七六号
suppl-4111-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76 · https://japanlaw.org/l/332AC0000000026/suppl-4111-76
### 第一条（施行期日） — Effective Date
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suppl-4111-76/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-76/art-1
**第一項** この法律は、公布の日から施行する。ただし、附則第十七条から第七十二条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4111-76/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-76/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 17 through 72 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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### 第六十条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4111-76/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4111-76/art-60
**第一項** 個人又は法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。）が前条の規定の施行前に行った同条の規定による改正前の租税特別措置法第二十八条の四第一項、第三十一条の二第一項、第三十三条第一項、第三十四条第一項、第三十四条の二第一項、第三十七条第一項、第六十二条の三第一項、第六十三条第一項、第六十四条第一項、第六十五条の三第一項、第六十五条の四第一項及び第六十五条の七第一項の規定に該当するこれらの規定に規定する土地等又は資産の譲渡については、なお従前の例による。
suppl-4111-76/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-76/art-60/par-1
With regard to transfers of land, etc. or assets prescribed in Article 28-4, paragraph (1), Article 31-2, paragraph (1), Article 33, paragraph (1), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 37, paragraph (1), Article 62-3, paragraph (1), Article 63, paragraph (1), Article 64, paragraph (1), Article 65-3, paragraph (1), Article 65-4, paragraph (1) and Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article that fall under those provisions and that an individual or a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965)) made before the provisions of the preceding Article come into effect, the provisions then in force continue to govern.
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**第二項** 前条の規定の施行の日以後において、住宅・都市整備公団が旧公団法第五十五条第二項の規定により発行した特別住宅債券は公団が附則第十三条第一項の規定により発行した特別住宅債券に該当するものとみなして、前条の規定による改正後の租税特別措置法第四十一条の十二の規定を適用する。
suppl-4111-76/art-60/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-76/art-60/par-2
On or after the date on which the provisions of the preceding Article come into effect, the provisions of Article 41-12 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply by deeming special housing bonds issued by the Housing and Urban Development Corporation pursuant to the provisions of Article 55, paragraph (2) of the Former Corporation Act to be special housing bonds issued by the Corporation pursuant to the provisions of Article 13, paragraph (1) of the Supplementary Provisions.
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**第三項** 第一項の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号。以下この項及び附則第六十八条第二項において「所得税等負担軽減措置法」という。）第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは「規定、」と、「第二条の規定」とあるのは「第二条の規定並びに都市基盤整備公団法（平成十一年法律第七十六号）附則第六十条第一項の規定」とする。
suppl-4111-76/art-60/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76/art-60/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-76/art-60/par-3
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999; hereinafter referred to as the "Income Tax and Corporation Tax Burden Reduction Act" in this paragraph and Article 68, paragraph (2) of the Supplementary Provisions) in the case where the provisions of paragraph (1) apply, the phrase "provisions, and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions,", and the phrase "the provisions of Article 2" with "the provisions of Article 2 and the provisions of Article 60, paragraph (1) of the Supplementary Provisions of the Urban Development Corporation Act (Act No. 76 of 1999)".
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## 附 則 平成一一年六月三〇日法律第八二号
suppl-4111-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-82 · https://japanlaw.org/l/332AC0000000026/suppl-4111-82
### 第一条（施行期日） — Effective Date
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suppl-4111-82/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-82/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-82/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4111-82/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-82/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-82/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 平成一一年七月一六日法律第八七号
suppl-4111-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87
### 第一条（施行期日） — Effective Date
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suppl-4111-87/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-1
**第一項** この法律は、平成十二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4111-87/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-1/par-1
This Act comes into effect as of April 1, 2000; provided, however, that the provisions set forth in the following items come into effect as of the day specified in the relevant item.
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**一** 第一条中地方自治法第二百五十条の次に五条、節名並びに二款及び款名を加える改正規定（同法第二百五十条の九第一項に係る部分（両議院の同意を得ることに係る部分に限る。）に限る。）、第四十条中自然公園法附則第九項及び第十項の改正規定（同法附則第十項に係る部分に限る。）、第二百四十四条の規定（農業改良助長法第十四条の三の改正規定に係る部分を除く。）並びに第四百七十二条の規定（市町村の合併の特例に関する法律第六条、第八条及び第十七条の改正規定に係る部分を除く。）並びに附則第七条、第十条、第十二条、第五十九条ただし書、第六十条第四項及び第五項、第七十三条、第七十七条、第百五十七条第四項から第六項まで、第百六十条、第百六十三条、第百六十四条並びに第二百二条の規定 公布の日
suppl-4111-87/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-1/par-1/item-1
The provisions of Article 1 amending the Local Autonomy Act by adding five Articles, a Section title, and two Subsections and Subsection titles after Article 250 of that Act (limited to the part pertaining to Article 250-9, paragraph (1) of that Act (limited to the part pertaining to obtaining the consent of both Houses)), the provisions of Article 40 amending paragraphs (9) and (10) of the Supplementary Provisions of the Natural Parks Act (limited to the part pertaining to paragraph (10) of the Supplementary Provisions of that Act), the provisions of Article 244 (excluding the part pertaining to the provisions amending Article 14-3 of the Agricultural Improvement Promotion Act) and the provisions of Article 472 (excluding the part pertaining to the provisions amending Articles 6, 8 and 17 of the Act on Special Provisions Concerning the Merger of Municipalities), and the provisions of Articles 7, 10 and 12, the proviso to Article 59, Article 60, paragraphs (4) and (5), Articles 73 and 77, Article 157, paragraphs (4) through (6), and Articles 160, 163, 164 and 202 of the Supplementary Provisions: the date of promulgation
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### 第百五十九条（国等の事務） — Affairs of the State, Etc.
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suppl-4111-87/art-159 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-159 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-159
**第一項** この法律による改正前のそれぞれの法律に規定するもののほか、この法律の施行前において、地方公共団体の機関が法律又はこれに基づく政令により管理し又は執行する国、他の地方公共団体その他公共団体の事務（附則第百六十一条において「国等の事務」という。）は、この法律の施行後は、地方公共団体が法律又はこれに基づく政令により当該地方公共団体の事務として処理するものとする。
suppl-4111-87/art-159/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-159/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-159/par-1
Beyond what is provided for in the respective Acts prior to amendment by this Act, the affairs of the State, other local governments or other public entities that, before this Act comes into effect, an organ of a local government managed or executed pursuant to an Act or a Cabinet Order based on it (referred to as "affairs of the State, etc." in Article 161 of the Supplementary Provisions) are, after this Act comes into effect, to be handled by the local government as affairs of that local government pursuant to an Act or a Cabinet Order based on it.
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### 第百六十条（処分、申請等に関する経過措置） — Transitional Measures Concerning Dispositions, Applications, Etc.
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suppl-4111-87/art-160 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-160 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-160
**第一項** この法律（附則第一条各号に掲げる規定については、当該各規定。以下この条及び附則第百六十三条において同じ。）の施行前に改正前のそれぞれの法律の規定によりされた許可等の処分その他の行為（以下この条において「処分等の行為」という。）又はこの法律の施行の際現に改正前のそれぞれの法律の規定によりされている許可等の申請その他の行為（以下この条において「申請等の行為」という。）で、この法律の施行の日においてこれらの行為に係る行政事務を行うべき者が異なることとなるものは、附則第二条から前条までの規定又は改正後のそれぞれの法律（これに基づく命令を含む。）の経過措置に関する規定に定めるものを除き、この法律の施行の日以後における改正後のそれぞれの法律の適用については、改正後のそれぞれの法律の相当規定によりされた処分等の行為又は申請等の行為とみなす。
suppl-4111-87/art-160/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-160/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-160/par-1
A disposition such as a permission or other act carried out before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those respective provisions; the same applies hereinafter in this Article and in Article 163 of the Supplementary Provisions) comes into effect pursuant to the provisions of the respective Acts prior to amendment (hereinafter referred to in this Article as a "disposition or other act"), or an application for a permission or other act actually made pursuant to the provisions of the respective Acts prior to amendment at the time this Act comes into effect (hereinafter referred to in this Article as an "application or other act"), for which the person who is to carry out the administrative affairs pertaining to that act will differ as of the date on which this Act comes into effect, is, except as provided for in the provisions of Article 2 through the preceding Article of the Supplementary Provisions or in the provisions concerning transitional measures of the respective Acts after amendment (including orders based on them), deemed to be a disposition or other act or an application or other act carried out pursuant to the corresponding provisions of the respective Acts after amendment, with regard to the application of the respective Acts after amendment on or after the date on which this Act comes into effect.
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**第二項** この法律の施行前に改正前のそれぞれの法律の規定により国又は地方公共団体の機関に対し報告、届出、提出その他の手続をしなければならない事項で、この法律の施行の日前にその手続がされていないものについては、この法律及びこれに基づく政令に別段の定めがあるもののほか、これを、改正後のそれぞれの法律の相当規定により国又は地方公共団体の相当の機関に対して報告、届出、提出その他の手続をしなければならない事項についてその手続がされていないものとみなして、この法律による改正後のそれぞれの法律の規定を適用する。
suppl-4111-87/art-160/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-160/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-160/par-2
With regard to matters for which, before this Act comes into effect, a report, notification, submission or other procedure had to be made to an organ of the State or of a local government pursuant to the provisions of the respective Acts prior to amendment and for which that procedure has not been carried out before the date on which this Act comes into effect, except as otherwise provided for in this Act or a Cabinet Order based on it, the provisions of the respective Acts as amended by this Act apply by deeming those matters to be matters for which a report, notification, submission or other procedure must be made to the corresponding organ of the State or of a local government pursuant to the corresponding provisions of the respective Acts after amendment and for which that procedure has not been carried out.
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### 第百六十一条（不服申立てに関する経過措置） — Transitional Measures Concerning Appeals
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suppl-4111-87/art-161 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-161 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-161
**第一項** 施行日前にされた国等の事務に係る処分であって、当該処分をした行政庁（以下この条において「処分庁」という。）に施行日前に行政不服審査法に規定する上級行政庁（以下この条において「上級行政庁」という。）があったものについての同法による不服申立てについては、施行日以後においても、当該処分庁に引き続き上級行政庁があるものとみなして、行政不服審査法の規定を適用する。この場合において、当該処分庁の上級行政庁とみなされる行政庁は、施行日前に当該処分庁の上級行政庁であった行政庁とする。
suppl-4111-87/art-161/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-161/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-161/par-1
With regard to an appeal under the Administrative Complaint Review Act against a disposition pertaining to affairs of the State, etc. that was made before the effective date and for which the administrative agency that made the disposition (hereinafter referred to in this Article as "the agency that made the disposition") had, before the effective date, a higher administrative agency prescribed in that Act (hereinafter referred to in this Article as a "higher administrative agency"), the provisions of the Administrative Complaint Review Act apply by deeming the agency that made the disposition to continue to have a higher administrative agency even on or after the effective date. In this case, the administrative agency deemed to be the higher administrative agency of the agency that made the disposition is the administrative agency that was the higher administrative agency of that agency before the effective date.
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**第二項** 前項の場合において、上級行政庁とみなされる行政庁が地方公共団体の機関であるときは、当該機関が行政不服審査法の規定により処理することとされる事務は、新地方自治法第二条第九項第一号に規定する第一号法定受託事務とする。
suppl-4111-87/art-161/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-161/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-161/par-2
In the case referred to in the preceding paragraph, if the administrative agency deemed to be the higher administrative agency is an organ of a local government, the affairs that the organ is to handle pursuant to the provisions of the Administrative Complaint Review Act are Type 1 statutory entrusted affairs prescribed in Article 2, paragraph (9), item (i) of the new Local Autonomy Act.
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### 第百六十二条（手数料に関する経過措置） — Transitional Measures Concerning Fees
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suppl-4111-87/art-162 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-162 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-162
**第一項** 施行日前においてこの法律による改正前のそれぞれの法律（これに基づく命令を含む。）の規定により納付すべきであった手数料については、この法律及びこれに基づく政令に別段の定めがあるもののほか、なお従前の例による。
suppl-4111-87/art-162/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-162/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-162/par-1
The provisions then in force continue to govern fees that were to be paid before the Effective Date pursuant to the provisions of the respective Acts prior to amendment by this Act (including orders based on them), except as otherwise provided for in this Act or a Cabinet Order based on it.
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### 第百六十四条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4111-87/art-164 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-164 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-164
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4111-87/art-164/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-164/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-164/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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### 第二百五十条（検討） — Review
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suppl-4111-87/art-250 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-250 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-250
**第一項** 新地方自治法第二条第九項第一号に規定する第一号法定受託事務については、できる限り新たに設けることのないようにするとともに、新地方自治法別表第一に掲げるもの及び新地方自治法に基づく政令に示すものについては、地方分権を推進する観点から検討を加え、適宜、適切な見直しを行うものとする。
suppl-4111-87/art-250/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-250/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-250/par-1
With regard to Type 1 statutory entrusted affairs prescribed in Article 2, paragraph (9), item (i) of the new Local Autonomy Act, care is to be taken to avoid establishing new ones as far as possible, and those set forth in Appended Table 1 of the new Local Autonomy Act and those indicated in Cabinet Orders based on the new Local Autonomy Act are to be reviewed from the standpoint of promoting decentralization and appropriately revised as needed.
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### 第二百五十一条
suppl-4111-87/art-251 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-251 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-251
**第一項** 政府は、地方公共団体が事務及び事業を自主的かつ自立的に執行できるよう、国と地方公共団体との役割分担に応じた地方税財源の充実確保の方途について、経済情勢の推移等を勘案しつつ検討し、その結果に基づいて必要な措置を講ずるものとする。
suppl-4111-87/art-251/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87/art-251/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-87/art-251/par-1
The government is to consider ways of enhancing and securing local tax revenue sources in accordance with the division of roles between the State and local governments so that local governments are able to carry out their affairs and business autonomously and independently, while taking into consideration changes in economic conditions and other circumstances, and is to take necessary measures based on the results of that consideration.
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## 附 則 平成一一年七月三〇日法律第一一七号
suppl-4111-117 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-117 · https://japanlaw.org/l/332AC0000000026/suppl-4111-117
### 第一条（施行期日） — Effective Date
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suppl-4111-117/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-117/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-117/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4111-117/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-117/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-117/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成一一年八月一三日法律第一三二号
suppl-4111-132 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132
### 第一条（施行期日） — Effective Date
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suppl-4111-132/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-1
**第一項** この法律は、産業活力再生特別措置法（平成十一年法律第百三十一号）の施行の日から施行する。
suppl-4111-132/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-1/par-1
This Act comes into effect as of the date on which the Act on Special Measures for Industrial Revitalization (Act No. 131 of 1999) comes into effect.
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### 第二条（個人の事業革新設備等の特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation of Equipment for Business Innovation, etc. of Individuals
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suppl-4111-132/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-2
**第一項** この法律の施行の日（以下「施行日」という。）前に、改正前の租税特別措置法（以下「旧法」という。）第十一条の三第一項に規定する認定を受け、かつ、同項に規定する承認を受けた同項の個人が、最初に当該承認を受けた日から同日以後五年を経過する日までの期間内に取得又は製作をした同項に規定する事業革新設備については、同条の規定は、なおその効力を有する。この場合において、同項中「個人で、」とあるのは「個人で、産業活力再生特別措置法（平成十一年法律第百三十一号）附則第五条の規定による廃止前の」と、「）第十五条」とあるのは「。以下この項において「旧事業革新法」という。）第十五条」と、「同法」とあるのは「旧事業革新法」と、「平成十三年三月三十一日まで」とあるのは「産業活力再生特別措置法の施行の日の前日まで」とする。
suppl-4111-132/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-2/par-1
With regard to equipment for business innovation prescribed in Article 11-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as the "Former Act") that an individual referred to in that paragraph who, before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), received the certification prescribed in that paragraph and also received the approval prescribed in that paragraph has acquired or manufactured within the period from the date on which the individual first received that approval to the day on which five years have elapsed from that date, the provisions of that Article remain in force. In this case, the phrase "an individual who" in that paragraph is deemed to be replaced with "an individual who, prior to its repeal by the provisions of Article 5 of the Supplementary Provisions of the Act on Special Measures for Industrial Revitalization (Act No. 131 of 1999),", the phrase ") Article 15" with "; hereinafter referred to as the "Former Business Innovation Act" in this paragraph) Article 15", the phrase "that Act" with "the Former Business Innovation Act", and the phrase "by March 31, 2001" with "by the day before the date on which the Act on Special Measures for Industrial Revitalization comes into effect".
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**第二項** 前項の規定の適用がある場合における租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十四条第六項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第三十七条の三の規定の適用については、同条第三項中「第十六条まで」とあるのは、「第十六条まで並びに租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号）附則第二条第一項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第十一条の三」とする。
suppl-4111-132/art-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-2/par-2
With regard to the application of the provisions of Article 37-3 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remain in force pursuant to the provisions of Article 14, paragraph (6) of the Supplementary Provisions of that Act, in the case where the provisions of the preceding paragraph apply, the phrase "through Article 16" in paragraph (3) of that Article is deemed to be replaced with "through Article 16 and Article 11-3 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999), which remains in force pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions of that Act".
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### 第三条（特定の事業用資産の買換えの場合等の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains in the Case of Replacement of Specified Business Assets, etc.
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suppl-4111-132/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3
**第一項** 旧法第三十七条第一項の表の第十九号の上欄に規定する個人が施行日前に行った同欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4111-132/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-1
With regard to transfers of assets listed in the left-hand column of item (xix) of the table in Article 37, paragraph (1) of the Former Act that an individual prescribed in that column made before the Effective Date, the provisions then in force continue to govern.
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**第二項** 旧法第三十七条第一項の表の第十九号の上欄に規定する個人が施行日から同欄の認定を受けた日以後三年を経過する日までの間に行う同欄に掲げる資産の譲渡については、同条から旧法第三十七条の四まで（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同欄中「特定事業者の事業革新の円滑化に関する臨時措置法」とあるのは「産業活力再生特別措置法（平成十一年法律第百三十一号）附則第五条の規定による廃止前の特定事業者の事業革新の円滑化に関する臨時措置法（平成七年法律第六十一号。以下この号において「旧事業革新法」という。）」と、「平成十三年三月三十一日まで」とあるのは「産業活力再生特別措置法の施行の日の前日まで」と、「同法」とあるのは「旧事業革新法」と、旧法第三十七条第四項、第五項、第七項及び第八項中「大蔵省令」とあるのは「財務省令」と、旧法第三十七条の三第三項中「第十条の二から第十条の五まで、第十条の七から第十二条の四まで及び第十三条の三から第十六条までの規定」とあるのは「租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正後の租税特別措置法第十九条各号に掲げる規定（同法第十三条第一項及び第十三条の二の規定を除く。）」とする。
suppl-4111-132/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-2
With regard to transfers of assets listed in the left-hand column of item (xix) of the table in Article 37, paragraph (1) of the Former Act that an individual prescribed in that column makes during the period from the Effective Date to the day on which three years have elapsed from the date on which the individual received the certification referred to in that column, the provisions of that Article through Article 37-4 of the Former Act (limited to the part pertaining to that item) remain in force. In this case, the phrase "Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators" in that column is deemed to be replaced with "Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators (Act No. 61 of 1995; hereinafter referred to as the "Former Business Innovation Act" in this item) prior to its repeal by the provisions of Article 5 of the Supplementary Provisions of the Act on Special Measures for Industrial Revitalization (Act No. 131 of 1999)", the phrase "by March 31, 2001" with "by the day before the date on which the Act on Special Measures for Industrial Revitalization comes into effect", the phrase "that Act" with "the Former Business Innovation Act", the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in Article 37, paragraphs (4), (5), (7) and (8) of the Former Act with "財務省令" (Order of the Ministry of Finance, under its present name), and the phrase "the provisions of Articles 10-2 through 10-5, Articles 10-7 through 12-4 and Articles 13-3 through 16" in Article 37-3, paragraph (3) of the Former Act with "the provisions listed in the items of Article 19 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (excluding the provisions of Article 13, paragraph (1) and Article 13-2 of that Act)".
machine translation, not official
**第三項** 前項の規定の適用がある場合における新法第三十一条の三、第三十四条から第三十四条の三まで、第三十五条、第三十六条の二、第三十六条の五、第三十六条の六、第三十七条の五及び第三十七条の六の規定の適用については、新法第三十一条の三第一項中「第三十七条の九の二の規定」とあるのは「第三十七条の九の二の規定若しくは租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号）附則第三条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法（以下「平成十一年旧法」という。）第三十七条若しくは第三十七条の四の規定」と、新法第三十四条第一項、第三十四条の二第一項及び第三十四条の三第一項中「又は第三十七条の九の二」とあるのは「若しくは第三十七条の九の二又は平成十一年旧法第三十七条若しくは第三十七条の四」と、新法第三十五条第一項中「第三十七条の九の二の規定」とあるのは「第三十七条の九の二の規定若しくは平成十一年旧法第三十七条若しくは第三十七条の四の規定」と、新法第三十六条の二第一項中「又は第三十七条の九の二」とあるのは「若しくは第三十七条の九の二又は平成十一年旧法第三十七条若しくは第三十七条の四」と、新法第三十七条の五第一項中「若しくは第三十七条」とあるのは「若しくは第三十七条若しくは平成十一年旧法第三十七条」と、新法第三十七条の六第一項各号中「又は」とあるのは「若しくは」と、「の規定の」とあるのは「又は平成十一年旧法第三十七条若しくは第三十七条の四の規定の」とする。
suppl-4111-132/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-3
With regard to the application of the provisions of Article 31-3, Articles 34 through 34-3, Article 35, Article 36-2, Article 36-5, Article 36-6, Article 37-5 and Article 37-6 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "the provisions of Article 37-9-2" in Article 31-3, paragraph (1) of the New Act is deemed to be replaced with "the provisions of Article 37-9-2 or the provisions of Article 37 or Article 37-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999) (hereinafter referred to as the '1999 Former Act'), which remains in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act", the phrase "or Article 37-9-2" in Article 34, paragraph (1), Article 34-2, paragraph (1) and Article 34-3, paragraph (1) of the New Act with "or Article 37-9-2, or Article 37 or Article 37-4 of the 1999 Former Act", the phrase "the provisions of Article 37-9-2" in Article 35, paragraph (1) of the New Act with "the provisions of Article 37-9-2 or the provisions of Article 37 or Article 37-4 of the 1999 Former Act", the phrase "or Article 37-9-2" in Article 36-2, paragraph (1) of the New Act with "or Article 37-9-2, or Article 37 or Article 37-4 of the 1999 Former Act", the phrase "or Article 37" in Article 37-5, paragraph (1) of the New Act with "or Article 37 or Article 37 of the 1999 Former Act", and, in each item of Article 37-6, paragraph (1) of the New Act, the phrase "又は" (or) with "若しくは" (or, joining a smaller group of alternatives), the provisions cited there being deemed to be followed by "or Article 37 or Article 37-4 of the 1999 Former Act".
machine translation, not official
**第四項** 前三項の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号）第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号）附則第三条第一項から第三項までの規定並びに」とする。
suppl-4111-132/art-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-4
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999) in the case where the provisions of the preceding three paragraphs apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 3, paragraphs (1) through (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999), and".
machine translation, not official
### 第四条（法人の事業革新設備等の特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation of Equipment for Business Innovation, etc. of Corporations
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suppl-4111-132/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-4
**第一項** 施行日前に、旧法第四十四条の四第一項に規定する認定を受け、かつ、同項に規定する承認を受けた同項の法人が、最初に当該承認を受けた日から同日以後五年を経過する日までの期間（同項に規定する政令で定める法人にあっては、同項に規定する政令で定める期間）内に取得又は製作をした同項に規定する事業革新設備については、同条の規定は、なおその効力を有する。この場合において、同項中「特定事業者の事業革新の円滑化に関する臨時措置法」とあるのは「産業活力再生特別措置法（平成十一年法律第百三十一号）附則第五条の規定による廃止前の特定事業者の事業革新の円滑化に関する臨時措置法（平成七年法律第六十一号。以下この項において「旧事業革新法」という。）」と、「同法」とあるのは「旧事業革新法」と、「平成十三年三月三十一日まで」とあるのは「産業活力再生特別措置法の施行の日の前日まで」とする。
suppl-4111-132/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-4/par-1
With regard to equipment for business innovation prescribed in Article 44-4, paragraph (1) of the Former Act that a corporation referred to in that paragraph which, before the Effective Date, received the certification prescribed in that paragraph and also received the approval prescribed in that paragraph has acquired or manufactured within the period from the date on which it first received that approval to the day on which five years have elapsed from that date (or, for a corporation specified by Cabinet Order prescribed in that paragraph, within the period specified by Cabinet Order prescribed in that paragraph), the provisions of that Article remain in force. In this case, the phrase "Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators" in that paragraph is deemed to be replaced with "Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators (Act No. 61 of 1995; hereinafter referred to as the "Former Business Innovation Act" in this paragraph) prior to its repeal by the provisions of Article 5 of the Supplementary Provisions of the Act on Special Measures for Industrial Revitalization (Act No. 131 of 1999)", the phrase "that Act" with "the Former Business Innovation Act", and the phrase "by March 31, 2001" with "by the day before the date on which the Act on Special Measures for Industrial Revitalization comes into effect".
machine translation, not official
**第二項** 前項の規定の適用がある場合における租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正後の租税特別措置法（以下この項において「新租税特別措置法」という。）第五十二条の二及び第五十二条の三の規定並びに租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号。以下この項において「平成十一年改正法」という。）附則第二十九条第四項の規定によりなおその効力を有するものとされる平成十一年改正法第一条の規定による改正前の租税特別措置法（以下この項において「平成十一年旧法」という。）第六十五条の七（平成十一年改正法附則第二十九条第四項の規定によりなおその効力を有するものとされる平成十一年旧法第六十五条の八第七項において準用する場合を含む。）の規定の適用については、新租税特別措置法第五十二条の二第一項中「又は第四十四条の九から第四十八条まで」とあるのは「若しくは第四十四条の九から第四十八条まで又は租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号）附則第四条第一項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第四十四条の四」と、平成十一年改正法附則第二十九条第四項の規定によりなおその効力を有するものとされる平成十一年旧法第六十五条の七第七項中「第五十条まで」とあるのは「第五十条まで並びに租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号）附則第四条第一項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第四十四条の四」とする。
suppl-4111-132/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-4/par-2
With regard to the application of the provisions of Articles 52-2 and 52-3 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this paragraph) and the provisions of Article 65-7 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999; hereinafter referred to as the "1999 Amendment Act" in this paragraph) (hereinafter referred to as the "1999 Former Act" in this paragraph), which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act), in the case where the provisions of the preceding paragraph apply, the phrase "or Articles 44-9 through 48" in Article 52-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Articles 44-9 through 48, or Article 44-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "through Article 50" in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act, with "through Article 50 and Article 44-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of that Act".
machine translation, not official
### 第五条（特定の資産の買換えの場合等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Replacement of Specified Assets, etc.
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suppl-4111-132/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-5
**第一項** 旧法第六十五条の七第一項の表の第二十号の上欄に規定する法人が施行日前に行った同欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4111-132/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-5/par-1
With regard to corporation tax pertaining to transfers of assets listed in the left-hand column of item (xx) of the table in Article 65-7, paragraph (1) of the Former Act that a corporation prescribed in that column made before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法第六十五条の七第一項の表の第二十号の上欄に規定する法人が施行日から同欄の認定を受けた日以後三年を経過する日までの間に行う同欄に掲げる資産の譲渡に係る法人税については、同条から旧法第六十五条の九まで（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同欄中「特定事業者の事業革新の円滑化に関する臨時措置法」とあるのは「産業活力再生特別措置法（平成十一年法律第百三十一号）附則第五条の規定による廃止前の特定事業者の事業革新の円滑化に関する臨時措置法（平成七年法律第六十一号。以下この号において「旧事業革新法」という。）」と、「平成十三年三月三十一日まで」とあるのは「産業活力再生特別措置法の施行の日の前日まで」と、「同法」とあるのは「旧事業革新法」と、旧法第六十五条の七第五項及び第六項中「大蔵省令」とあるのは「財務省令」と、同条第七項中「第四十二条の九及び第四十二条の十の規定並びに第四十二条の五から第四十二条の八まで、第四十二条の十二から第四十五条の三まで及び第四十六条の三から第五十条まで並びにこれらの規定に係る第五十二条の三第一項の規定」とあるのは「租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正後の租税特別措置法第五十三条第一項各号に掲げる規定（同法第四十六条及び第四十六条の二第一項並びにこれらの規定に係る同法第五十二条の三の規定を除く。）」と、旧法第六十五条の八第七項中「大蔵省令」とあるのは「財務省令」とする。
suppl-4111-132/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-5/par-2
With regard to corporation tax pertaining to transfers of assets listed in the left-hand column of item (xx) of the table in Article 65-7, paragraph (1) of the Former Act that a corporation prescribed in that column makes during the period from the Effective Date to the day on which three years have elapsed from the date on which it received the certification referred to in that column, the provisions of that Article through Article 65-9 of the Former Act (limited to the part pertaining to that item) remain in force. In this case, the phrase "Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators" in that column is deemed to be replaced with "Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators (Act No. 61 of 1995; hereinafter referred to as the "Former Business Innovation Act" in this item) prior to its repeal by the provisions of Article 5 of the Supplementary Provisions of the Act on Special Measures for Industrial Revitalization (Act No. 131 of 1999)", the phrase "by March 31, 2001" with "by the day before the date on which the Act on Special Measures for Industrial Revitalization comes into effect", the phrase "that Act" with "the Former Business Innovation Act", the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in Article 65-7, paragraphs (5) and (6) of the Former Act with "財務省令" (Order of the Ministry of Finance, under its present name), the phrase "the provisions of Articles 42-9 and 42-10, and Articles 42-5 through 42-8, Articles 42-12 through 45-3 and Articles 46-3 through 50 and the provisions of Article 52-3, paragraph (1) pertaining to those provisions" in paragraph (7) of that Article with "the provisions listed in the items of Article 53, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (excluding Article 46 and Article 46-2, paragraph (1) of that Act and the provisions of Article 52-3 of that Act pertaining to those provisions)", and the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in Article 65-8, paragraph (7) of the Former Act with "財務省令" (Order of the Ministry of Finance, under its present name).
machine translation, not official
**第三項** 前項の規定の適用がある場合における新法第六十二条の三、第六十五条の三から第六十五条の五まで及び第六十五条の十の規定の適用については、新法第六十二条の三第九項中「又は第六十四条」とあるのは「、第六十四条」と、「第六十六条の規定」とあるのは「第六十六条の規定又は租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号）附則第五条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法（以下「平成十一年旧法」という。）第六十五条の七から第六十五条の九までの規定」と、「又は第六十五条の十四第四項の規定」とあるのは「若しくは第六十五条の十四第四項の規定又は平成十一年旧法第六十五条の七第四項（平成十一年旧法第六十五条の八第六項において準用する場合を含む。）若しくは第六十五条の八第三項若しくは第四項の規定」と、新法第六十五条の三第一項、第六十五条の四第一項及び第六十五条の五第一項中「第六十五条の九まで」とあるのは「第六十五条の九まで若しくは平成十一年旧法第六十五条の七から第六十五条の九まで」と、新法第六十五条の十第一項各号中「又は前三条」とあるのは「若しくは前三条又は平成十一年旧法第六十五条の七から第六十五条の九まで」とする。
suppl-4111-132/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-5/par-3
With regard to the application of the provisions of Article 62-3, Articles 65-3 through 65-5 and Article 65-10 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 64" in Article 62-3, paragraph (9) of the New Act is deemed to be replaced with ", Article 64", the phrase "the provisions of Article 66" with "the provisions of Article 66 or the provisions of Articles 65-7 through 65-9 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999) (hereinafter referred to as the "1999 Former Act"), which remain in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of that Act", the phrase "or the provisions of Article 65-14, paragraph (4)" with "or the provisions of Article 65-14, paragraph (4), or the provisions of Article 65-7, paragraph (4) of the 1999 Former Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (6) of the 1999 Former Act) or Article 65-8, paragraph (3) or (4) of the 1999 Former Act", the phrase "through Article 65-9" in Article 65-3, paragraph (1), Article 65-4, paragraph (1) and Article 65-5, paragraph (1) of the New Act with "through Article 65-9 or Articles 65-7 through 65-9 of the 1999 Former Act", and the phrase "or the preceding three Articles" in each item of Article 65-10, paragraph (1) of the New Act with "or the preceding three Articles, or Articles 65-7 through 65-9 of the 1999 Former Act".
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### 第六条（共同で現物出資をした場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of a Joint Capital Contribution in Kind
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suppl-4111-132/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-6
**第一項** 旧法第六十六条第一項に規定する特定事業法人が施行日前にした同項に規定する特定共同出資については、なお従前の例による。
suppl-4111-132/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-6/par-1
With regard to a specified joint capital contribution prescribed in Article 66, paragraph (1) of the Former Act that a specified business corporation prescribed in that paragraph made before the Effective Date, the provisions then in force continue to govern.
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### 第七条（欠損金の繰越期間の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Carryover Period of Losses
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suppl-4111-132/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-7
**第一項** 新法第六十六条の十二第三項の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に終了する事業年度において生じた同項に規定する設備廃棄等による欠損金額について適用し、法人の施行日前に終了した事業年度において生じた旧法第六十六条の十二第一項に規定する設備廃棄による欠損金額については、なお従前の例による。
suppl-4111-132/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-7/par-1
The provisions of Article 66-12, paragraph (3) of the New Act apply to an amount of loss due to equipment disposal, etc. prescribed in that paragraph that arose in a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) ending on or after the Effective Date, and the provisions then in force continue to govern an amount of loss due to equipment disposal prescribed in Article 66-12, paragraph (1) of the Former Act that arose in a business year of a corporation that ended before the Effective Date.
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### 第八条（欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses
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suppl-4111-132/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-8
**第一項** 新法第六十六条の十四の規定は、法人の施行日以後に終了する事業年度において生じた同条第一項に規定する欠損金額又は設備廃棄等による欠損金額について適用し、法人の施行日前に終了した事業年度において生じた旧法第六十六条の十四に規定する欠損金額については、なお従前の例による。
suppl-4111-132/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-8/par-1
The provisions of Article 66-14 of the New Act apply to an amount of loss prescribed in paragraph (1) of that Article or an amount of loss due to equipment disposal, etc. that arose in a business year of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern an amount of loss prescribed in Article 66-14 of the Former Act that arose in a business year of a corporation that ended before the Effective Date.
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### 第九条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4111-132/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-9
**第一項** 施行日前にされた旧法第八十条第一項に規定する承認（同項に規定する事業革新法の規定による承認に限る。）に係る同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4111-132/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-9/par-1
With regard to registration and license tax on registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act pertaining to an approval prescribed in that paragraph (limited to an approval under the provisions of the Business Innovation Act prescribed in that paragraph) given before the Effective Date, the provisions then in force continue to govern.
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## 附 則 平成一一年一二月二二日法律第一六〇号
suppl-4111-160 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-160 · https://japanlaw.org/l/332AC0000000026/suppl-4111-160
### 第一条（施行期日） — Effective Date
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suppl-4111-160/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-160/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-160/art-1
**第一項** この法律（第二条及び第三条を除く。）は、平成十三年一月六日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4111-160/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-160/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-160/art-1/par-1
This Act (excluding Articles 2 and 3) comes into effect on January 6, 2001; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 第九百九十五条（核原料物質、核燃料物質及び原子炉の規制に関する法律の一部を改正する法律附則の改正規定に係る部分に限る。）、第千三百五条、第千三百六条、第千三百二十四条第二項、第千三百二十六条第二項及び第千三百四十四条の規定 公布の日
suppl-4111-160/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-160/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-160/art-1/par-1/item-1
the provisions of Article 995 (limited to the part pertaining to the provisions amending the Supplementary Provisions of the Act Partially Amending the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors), Articles 1305 and 1306, Article 1324, paragraph (2), Article 1326, paragraph (2), and Article 1344: the date of promulgation
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**二** 第三章（第三条を除く。）及び次条の規定 平成十二年七月一日
suppl-4111-160/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-160/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-160/art-1/par-1/item-2
the provisions of Chapter III (excluding Article 3) and the following Article: July 1, 2000
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## 附 則 平成一一年一二月二二日法律第二二三号
suppl-4111-223 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-223 · https://japanlaw.org/l/332AC0000000026/suppl-4111-223
### 第一条（施行期日） — Effective Date
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suppl-4111-223/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-223/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-223/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4111-223/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-223/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-223/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成一二年三月三一日法律第一三号
suppl-4121-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13
### 第一条（施行期日） — Effective Date
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suppl-4121-13/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-1
**第一項** この法律は、平成十二年四月一日から施行する。ただし、第一条中租税特別措置法第九十条の十一第一項第二号ロの改正規定は、同年五月一日から施行する。
suppl-4121-13/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-1/par-1
This Act comes into effect as of April 1, 2000; provided, however, that the provisions of Article 1 amending Article 90-11, paragraph (1), item (ii), (b) of the Act on Special Measures Concerning Taxation come into effect as of May 1, 2000.
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### 第二条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4121-13/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-2
**第一項** 第一条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成十二年分以後の所得税について適用し、平成十一年分以前の所得税については、なお従前の例による。
suppl-4121-13/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2000 and subsequent years, and the provisions then in force continue to govern income tax for 1999 and prior years.
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### 第三条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment Has Been Acquired
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suppl-4121-13/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-3
**第一項** 新租税特別措置法第十条の二の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用し、個人が施行日前に取得又は製作若しくは建設をした第一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の二第一項に規定するエネルギー需給構造改革推進設備については、なお従前の例による。
suppl-4121-13/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-3/par-1
The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation apply to energy supply and demand structure reform promotion equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern energy supply and demand structure reform promotion equipment prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that an individual acquired, manufactured or constructed before the Effective Date.
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### 第四条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
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suppl-4121-13/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-4
**第一項** 旧租税特別措置法第十条の四第一項第五号に掲げる個人が施行日前に取得若しくは製作又は賃借をした同項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4121-13/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-4/par-1
With regard to business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual listed in item (v) of that paragraph acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.
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### 第五条（製品輸入額が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where the Amount of Product Imports Has Increased
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suppl-4121-13/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-5
**第一項** 新租税特別措置法第十条の六の規定は、平成十三年分以後の所得税について適用し、平成十二年分以前の所得税については、なお従前の例による。
suppl-4121-13/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-5/par-1
The provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation apply to income tax for 2001 and subsequent years, and the provisions then in force continue to govern income tax for 2000 and prior years.
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### 第六条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Individuals
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suppl-4121-13/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-6
**第一項** 新租税特別措置法第十一条の二第一項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する地震防災対策用資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の二第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4121-13/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-6/par-1
The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph that an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
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**第二項** 新租税特別措置法第十一条の三第二項の規定は、個人が施行日以後に取得又は製作をする同項に規定する技術革新設備について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十一条の三第二項に規定する技術革新設備については、なお従前の例による。
suppl-4121-13/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-6/par-2
The provisions of Article 11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to technological innovation equipment prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern technological innovation equipment prescribed in Article 11-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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**第三項** 新租税特別措置法第十一条の五第一項の規定は、個人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の五第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4121-13/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-6/par-3
The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
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**第四項** 新租税特別措置法第十一条の七第一項の規定は、個人が施行日以後に取得等をする同項に規定する再商品化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の七第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4121-13/art-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-6/par-4
The provisions of Article 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
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**第五項** 新租税特別措置法第十一条の八第一項の規定は、個人が施行日以後に取得等をする同項に規定する輸入関連事業用資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の八第一項に規定する輸入関連事業用資産については、なお従前の例による。
suppl-4121-13/art-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-6/par-5
The provisions of Article 11-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to import-related business assets prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern import-related business assets prescribed in Article 11-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
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**第六項** 新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4121-13/art-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-6/par-6
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
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**第七項** 新租税特別措置法第十三条第三項の規定は、個人が施行日以後に取得又は製作をする同項に規定する障害者対応設備等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十三条第三項に規定する障害者対応設備等については、なお従前の例による。
suppl-4121-13/art-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-6/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-6/par-7
The provisions of Article 13, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 13, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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**第八項** 新租税特別措置法第十三条の三第一項の規定は、施行日以後に同項第三号に規定する林業経営改善計画又は同項第四号に規定する共同改善計画につき同項第三号又は第四号に規定する認定を受ける同項第三号又は第四号の個人の有する同項第三号又は第四号に定める減価償却資産について適用し、施行日前に旧租税特別措置法第十三条の三第一項第三号に規定する林業経営改善計画又は同項第四号に規定する共同改善計画につき同項第三号又は第四号に規定する認定を受けた同項第三号又は第四号の個人の有する同項第三号又は第四号に定める減価償却資産については、なお従前の例による。
suppl-4121-13/art-6/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-6/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-6/par-8
The provisions of Article 13-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets specified in item (iii) or (iv) of that paragraph held by an individual referred to in item (iii) or (iv) of that paragraph who, on or after the Effective Date, receives the certification prescribed in item (iii) or (iv) of that paragraph for a forestry management improvement plan prescribed in item (iii) of that paragraph or a joint improvement plan prescribed in item (iv) of that paragraph, and the provisions then in force continue to govern depreciable assets specified in item (iii) or (iv) of that paragraph held by an individual referred to in item (iii) or (iv) of that paragraph who, before the Effective Date, received the certification prescribed in item (iii) or (iv) of that paragraph for a forestry management improvement plan prescribed in Article 13-3, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation or a joint improvement plan prescribed in item (iv) of that paragraph.
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**第九項** 新租税特別措置法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用し、個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第一項に規定する優良賃貸住宅については、なお従前の例による。
suppl-4121-13/art-6/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-6/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-6/par-9
The provisions of Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date.
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**第十項** 新租税特別措置法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、個人が施行日前に取得又は建設をした旧租税特別措置法第十五条第一項に規定する倉庫用建物等については、なお従前の例による。
suppl-4121-13/art-6/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-6/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-6/par-10
The provisions of Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date.
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**第十一項** 個人が施行日前に支出した旧租税特別措置法第十八条第一項第三号又は第六号に定める負担金については、なお従前の例による。
suppl-4121-13/art-6/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-6/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-6/par-11
With regard to contributions specified in Article 18, paragraph (1), item (iii) or (vi) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date, the provisions then in force continue to govern.
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### 第七条（個人のプログラム等準備金及び技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Reserve for Programs, etc. of Individuals and the Special Deduction for Income from Overseas Transactions Involving Technology, etc.
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suppl-4121-13/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-7
**第一項** 新租税特別措置法第二十条の二及び第二十一条の規定は、平成十三年分以後の所得税について適用し、平成十二年分以前の所得税については、なお従前の例による。
suppl-4121-13/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-7/par-1
The provisions of Articles 20-2 and 21 of the New Act on Special Measures Concerning Taxation apply to income tax for 2001 and subsequent years, and the provisions then in force continue to govern income tax for 2000 and prior years.
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### 第八条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4121-13/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-8
**第一項** 新租税特別措置法第三十一条の二の規定は、個人が平成十二年一月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡については、なお従前の例による。
suppl-4121-13/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-8/par-1
The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation apply to transfers that an individual makes on or after January 1, 2000 and that fall under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article, and the provisions then in force continue to govern transfers that an individual made before that date and that fall under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article.
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**第二項** 新租税特別措置法第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項又は第三十四条の三第二項の規定は、個人が施行日以後に行うこれらの規定に規定する土地等の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項又は第三十四条の三第二項の規定に該当するこれらの規定に規定する土地等の譲渡については、なお従前の例による。
suppl-4121-13/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-8/par-2
The provisions of Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1) or Article 34-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in those provisions that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of land, etc. prescribed in those provisions that fall under the provisions of Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1) or Article 34-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation and that an individual made before the Effective Date.
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**第三項** 個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第十号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4121-13/art-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-8/par-3
With regard to transfers of assets listed in the left-hand column of item (x) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.
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### 第九条（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整） — Coordination Between the Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Fixed-Rate Tax Credit
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suppl-4121-13/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-9
**第一項** 附則第三条から第五条まで又は前条の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）附則第三条から第五条まで及び第八条の規定並びに」とする。
suppl-4121-13/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-9/par-1
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. in the case where the provisions of Articles 3 through 5 of the Supplementary Provisions or the preceding Article apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Articles 3 through 5 and Article 8 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), and".
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### 第十条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4121-13/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-10
**第一項** 新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4121-13/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-10/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of corporations that began before the Effective Date.
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### 第十一条（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment, etc. Has Been Acquired
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suppl-4121-13/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-11
**第一項** 新租税特別措置法第四十二条の五の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等については、なお従前の例による。
suppl-4121-13/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-11/par-1
The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation apply to energy supply and demand structure reform promotion equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern energy supply and demand structure reform promotion equipment, etc. prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第十二条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
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suppl-4121-13/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-12
**第一項** 旧租税特別措置法第四十二条の七第一項第五号に掲げる法人が施行日前に取得若しくは製作又は賃借をした同項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4121-13/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-12/par-1
With regard to business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation listed in item (v) of that paragraph acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.
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### 第十三条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Corporations
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suppl-4121-13/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13
**第一項** 新租税特別措置法第四十四条第一項の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する地震防災対策用資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4121-13/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-1
The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph that a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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**第二項** 新租税特別措置法第四十四条の四第二項の規定は、法人が施行日以後に取得又は製作をする同項に規定する技術革新設備について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十四条の四第二項に規定する技術革新設備については、なお従前の例による。
suppl-4121-13/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-2
The provisions of Article 44-4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to technological innovation equipment prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern technological innovation equipment prescribed in Article 44-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第三項** 新租税特別措置法第四十四条の六第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の六第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4121-13/art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-3
The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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**第四項** 新租税特別措置法第四十四条の九第一項の規定は、法人が施行日以後に取得等をする同項に規定する再商品化設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の九第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4121-13/art-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-4
The provisions of Article 44-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 44-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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**第五項** 新租税特別措置法第四十四条の十第一項の規定は、法人が施行日以後に取得等をする同項に規定する輸入関連事業用資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の十第一項に規定する輸入関連事業用資産については、なお従前の例による。
suppl-4121-13/art-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-5
The provisions of Article 44-10, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to import-related business assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern import-related business assets prescribed in Article 44-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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**第六項** 新租税特別措置法第四十五条第一項の規定は、法人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4121-13/art-13/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-6
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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**第七項** 新租税特別措置法第四十五条の二第三項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定医療用建物について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十五条の二第三項に規定する特定医療用建物については、なお従前の例による。
suppl-4121-13/art-13/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-7
The provisions of Article 45-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to specified medical buildings prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified medical buildings prescribed in Article 45-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
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**第八項** 新租税特別措置法第四十六条の二第二項の規定は、法人が施行日以後に取得又は製作をする同項に規定する障害者対応設備等について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十六条の二第二項に規定する障害者対応設備等については、なお従前の例による。
suppl-4121-13/art-13/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-8
The provisions of Article 46-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 46-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第九項** 新租税特別措置法第四十六条の三第一項の規定は、施行日以後に同項第二号に規定する林業経営改善計画又は同項第三号に規定する共同改善計画につき同項第二号又は第三号に規定する認定を受ける同項第二号又は第三号の法人の有する同項第二号又は第三号に定める減価償却資産について適用し、施行日前に旧租税特別措置法第四十六条の三第一項第二号に規定する林業経営改善計画又は同項第三号に規定する共同改善計画につき同項第二号又は第三号に規定する認定を受けた同項第二号又は第三号の法人の有する同項第二号又は第三号に定める減価償却資産については、なお従前の例による。
suppl-4121-13/art-13/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-9
The provisions of Article 46-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets specified in item (ii) or (iii) of that paragraph held by a corporation referred to in item (ii) or (iii) of that paragraph that, on or after the Effective Date, receives the certification prescribed in item (ii) or (iii) of that paragraph for a forestry management improvement plan prescribed in item (ii) of that paragraph or a joint improvement plan prescribed in item (iii) of that paragraph, and the provisions then in force continue to govern depreciable assets specified in item (ii) or (iii) of that paragraph held by a corporation referred to in item (ii) or (iii) of that paragraph that, before the Effective Date, received the certification prescribed in item (ii) or (iii) of that paragraph for a forestry management improvement plan prescribed in Article 46-3, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation or a joint improvement plan prescribed in item (iii) of that paragraph.
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**第十項** 新租税特別措置法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用し、法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第一項に規定する優良賃貸住宅については、なお従前の例による。
suppl-4121-13/art-13/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-10
The provisions of Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date.
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**第十一項** 新租税特別措置法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十八条第一項に規定する倉庫用建物等については、なお従前の例による。
suppl-4121-13/art-13/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-11
The provisions of Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
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**第十二項** 法人が施行日前に支出した旧租税特別措置法第五十二条第一項第三号又は第六号に定める負担金については、なお従前の例による。
suppl-4121-13/art-13/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-12
With regard to contributions specified in Article 52, paragraph (1), item (iii) or (vi) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date, the provisions then in force continue to govern.
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### 第十四条（創業中小企業投資損失準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Losses on Investments in Start-up Small and Medium Sized Enterprises
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suppl-4121-13/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-14
**第一項** 新租税特別措置法第五十五条の四第一項の規定は、法人が施行日以後に取得する同項に規定する特定株式について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条の四第一項に規定する特定株式については、なお従前の例による。
suppl-4121-13/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-14/par-1
The provisions of Article 55-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified shares prescribed in that paragraph that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares prescribed in Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
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### 第十五条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
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suppl-4121-13/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-15
**第一項** 新租税特別措置法第六十四条第一項又は第六十五条第一項の規定は、法人が施行日以後に行うこれらの規定に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十四条第一項又は第六十五条第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4121-13/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-15/par-1
The provisions of Article 64, paragraph (1) or Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of land, etc. prescribed in those provisions that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 64, paragraph (1) or Article 65, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
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**第二項** 法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第十号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4121-13/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-15/par-2
With regard to corporation tax pertaining to transfers of assets listed in the left-hand column of item (x) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date, the provisions then in force continue to govern.
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### 第十六条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
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suppl-4121-13/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-16
**第一項** 旧租税特別措置法第六十六条の十第一項第三号に掲げる特定事業協同組合等又は同項第六号に掲げる組合等が施行日前に取得又は製作をした同項第三号又は第六号に定める固定資産については、なお従前の例による。
suppl-4121-13/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-16/par-1
With regard to fixed assets specified in item (iii) or (vi) of Article 66-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a specified business cooperative, etc. listed in item (iii) of that paragraph or an association, etc. listed in item (vi) of that paragraph acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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### 第十七条（欠損金の繰越期間の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Carryover Period of Losses
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suppl-4121-13/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-17
**第一項** 新租税特別措置法第六十六条の十三第一項の規定は、法人の施行日以後に開始する事業年度の同項に規定する特例欠損金額について適用し、法人の施行日前に開始した事業年度の旧租税特別措置法第六十六条の十三第一項に規定する特例欠損金額については、なお従前の例による。
suppl-4121-13/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-17/par-1
The provisions of Article 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the special amount of loss prescribed in that paragraph for business years of corporations beginning on or after the Effective Date, and the provisions then in force continue to govern the special amount of loss prescribed in Article 66-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of corporations that began before the Effective Date.
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**第二項** 旧租税特別措置法第六十六条の十三第三項第三号に定める期間内に同条第二項第三号に規定する認定を受けた同号に掲げる法人の同項に規定する特例欠損金額については、なお従前の例による。
suppl-4121-13/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-17/par-2
With regard to the special amount of loss prescribed in paragraph (2) of Article 66-13 of the Former Act on Special Measures Concerning Taxation of a corporation listed in item (iii) of that paragraph that received the certification prescribed in that item within the period specified in paragraph (3), item (iii) of that Article, the provisions then in force continue to govern.
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### 第十八条（中小企業者等に対する同族会社の特別税率の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of the Special Tax Rate for Family Companies to Small and Medium Sized Enterprises, etc.
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suppl-4121-13/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-18
**第一項** 新租税特別措置法第六十八条の三の二第一項（同項第二号に係る部分に限る。）の規定は、同号に掲げる同族会社の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4121-13/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-18/par-1
The provisions of Article 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of that paragraph) apply to corporation tax for business years of family companies listed in that item ending on or after the Effective Date.
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### 第十九条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4121-13/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19
**第一項** 新租税特別措置法第六十九条の規定は、施行日以後に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）又は贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この項において同じ。）により取得した財産に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-4121-13/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-1
The provisions of Article 69 of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before the Effective Date.
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**第二項** 新租税特別措置法第七十条の四の規定は、施行日以後に同条第一項の規定の適用を受ける農地又は採草放牧地につき同条第七項に規定する賃借権等の設定がされる場合における同項に規定する貸付特例適用農地等に係る贈与税について適用する。
suppl-4121-13/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-2
The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to farmland, etc. subject to the special lease provision prescribed in paragraph (7) of that Article in the case where, on or after the Effective Date, a right of lease, etc. prescribed in that paragraph is created with respect to farmland or pasture land to which the provisions of paragraph (1) of that Article apply.
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**第三項** 次に掲げる者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同条第七項から第十二項まで及び新租税特別措置法第七十条の六第十八項の規定を適用する。この場合において、当該受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4121-13/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-3
The following persons are deemed to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (7) through (12) of that Article and Article 70-6, paragraph (18) of the New Act on Special Measures Concerning Taxation apply to them. In this case, necessary matters concerning the application of those provisions with respect to those donees are specified by Cabinet Order.
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**一** 租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4121-13/art-19/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-19/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-3/item-1
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**二** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項の規定によりなお従前の例によることとされる場合における同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4121-13/art-19/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-19/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-3/item-2
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act;
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**三** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4121-13/art-19/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-19/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-3/item-3
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**四** 旧租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4121-13/art-19/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-19/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-3/item-4
a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of that paragraph.
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**第四項** 新租税特別措置法第七十条の六の規定は、施行日以後に同条第一項の規定の適用を受ける農地又は採草放牧地につき同条第十項に規定する賃借権等の設定がされる場合における同項に規定する貸付特例適用農地等に係る相続税について適用する。
suppl-4121-13/art-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-4
The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to farmland, etc. subject to the special lease provision prescribed in paragraph (10) of that Article in the case where, on or after the Effective Date, a right of lease, etc. prescribed in that paragraph is created with respect to farmland or pasture land to which the provisions of paragraph (1) of that Article apply.
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**第五項** 次に掲げる者は、新租税特別措置法第七十条の六第一項に規定する農業相続人とみなして、同条第十項から第十六項までの規定を適用する。この場合において、当該農業相続人に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4121-13/art-19/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-5
The following persons are deemed to be farming heirs prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (10) through (16) of that Article apply to them. In this case, necessary matters concerning the application of those provisions with respect to those farming heirs are specified by Cabinet Order.
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**一** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第五項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4121-13/art-19/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-19/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-5/item-1
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**二** 旧租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4121-13/art-19/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-19/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-5/item-2
a farming heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of that paragraph.
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**第六項** 新租税特別措置法第七十条の八第三項、第七十条の九第一項、第七十条の十第二項、第七十条の十一及び第九十三条第二項の規定は、これらの規定に規定する利子税のうち施行日以後の期間に対応するものについて適用し、当該利子税のうち施行日前の期間に対応するものについては、なお従前の例による。この場合において、施行日前に旧租税特別措置法第七十条の九第一項の規定の適用を受けていた者に係る旧租税特別措置法第七十条の八第一項に規定する課税相続財産の価額のうちに旧租税特別措置法第七十条の十第一項に規定する不動産等の価額の占める割合が十分の五以上であるときの新租税特別措置法第七十条の十一の規定の適用については、同条中「、第七十条の九第一項又は」とあるのは、「又は」と読み替えるものとする。
suppl-4121-13/art-19/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-19/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-6
The provisions of Article 70-8, paragraph (3), Article 70-9, paragraph (1), Article 70-10, paragraph (2), Article 70-11 and Article 93, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the portion of interest tax prescribed in those provisions corresponding to the period on or after the Effective Date, and the provisions then in force continue to govern the portion of that interest tax corresponding to the period before the Effective Date. In this case, with regard to the application of the provisions of Article 70-11 of the New Act on Special Measures Concerning Taxation where, for a person who was receiving the application of the provisions of Article 70-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the proportion of the value of real property, etc. prescribed in Article 70-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the value of taxable inherited property prescribed in Article 70-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation is five-tenths or more, the phrase ", Article 70-9, paragraph (1) or" in that Article is deemed to be replaced with "or".
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**第七項** 税務署長は、施行日前に相続税法（昭和二十五年法律第七十三号）第三十八条第一項又は第四十三条第五項の規定による延納の許可をした相続税額（租税特別措置法の一部を改正する法律（平成五年法律第十号。以下この項において「平成五年改正法」という。）附則第十八条第二項、租税特別措置法の一部を改正する法律（平成三年法律第十六号。以下この項において「平成三年改正法」という。）附則第十九条第十八項又は所得税法等の一部を改正する法律（昭和六十三年法律第百九号。以下この項において「昭和六十三年改正法」という。）附則第七十六条第三項の規定の適用を受けているものに限る。）に係る利子税のうち施行日以後の期間に対応するものについては、平成五年改正法附則第十八条第二項、平成三年改正法附則第十九条第十八項及び昭和六十三年改正法附則第七十六条第三項の規定にかかわらず、新租税特別措置法第七十条の八第三項、第七十条の九第一項、第七十条の十第二項及び第九十三条第二項の規定に準じて計算するものとする。
suppl-4121-13/art-19/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-19/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-7
With regard to the portion of interest tax corresponding to the period on or after the Effective Date that pertains to an amount of inheritance tax for which the district director granted permission for payment in installments pursuant to the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) before the Effective Date (limited to an amount to which the provisions of Article 18, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993; hereinafter referred to as the "1993 Amendment Act" in this paragraph), Article 19, paragraph (18) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991; hereinafter referred to as the "1991 Amendment Act" in this paragraph) or Article 76, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988; hereinafter referred to as the "1988 Amendment Act" in this paragraph) apply), the district director is to calculate it in accordance with the provisions of Article 70-8, paragraph (3), Article 70-9, paragraph (1), Article 70-10, paragraph (2) and Article 93, paragraph (2) of the New Act on Special Measures Concerning Taxation, notwithstanding the provisions of Article 18, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, Article 19, paragraph (18) of the Supplementary Provisions of the 1991 Amendment Act and Article 76, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act.
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### 第二十条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4121-13/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20
**第一項** 施行日前に国から旧租税特別措置法第七十六条第一項に規定する譲与を受けた土地の所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-4121-13/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20/par-1
With regard to registration and license tax on registration of preservation of ownership of land for which a transfer without compensation prescribed in Article 76, paragraph (1) of the Former Act on Special Measures Concerning Taxation was received from the State before the Effective Date, the provisions then in force continue to govern.
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**第二項** 施行日前に旧租税特別措置法第七十七条の四に規定する農業を営む者が同条第二号に掲げる交換分合により取得した同号に定める土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4121-13/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20/par-2
With regard to registration and license tax on registration of transfer of ownership of land specified in item (ii) of Article 77-4 of the Former Act on Special Measures Concerning Taxation that a person engaged in agriculture prescribed in that Article acquired before the Effective Date through an exchange and consolidation listed in that item, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第七十八条の三第二項の規定は、施行日以後に同項に規定する中小企業者が同項に規定する事業協同組合等から取得する同項に規定する土地又は建物の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第七十八条の三第二項に規定する中小企業者が同項に規定する事業協同組合等から取得した同項に規定する土地又は建物の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4121-13/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20/par-3
The provisions of Article 78-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of transfer of ownership of land or buildings prescribed in that paragraph that a small and medium sized enterprise prescribed in that paragraph acquires from a business cooperative, etc. prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of transfer of ownership of land or buildings prescribed in Article 78-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise prescribed in that paragraph acquired from a business cooperative, etc. prescribed in that paragraph before the Effective Date.
machine translation, not official
**第四項** 施行日から平成十四年三月三十一日までの間にされる旧租税特別措置法第八十条第一項に規定する認定（漁業再建整備特別措置法（昭和五十一年法律第四十三号）第十条第一項の規定による認定に限る。）に係る旧租税特別措置法第八十条第一項各号に掲げる事項については、同項の規定は、なおその効力を有する。この場合において、同項中「平成十二年三月三十一日」とあるのは「平成十四年三月三十一日」と、同項第二号中「合併による」とあるのは「合併又は分割による」と、「又は合併」とあるのは「又は合併若しくは分割」と、「超える資本の金額」とあるのは「超える資本の金額又は分割をした会社の当該分割の直前における資本の金額から当該分割の直後における資本の金額を控除した金額を超える資本の金額」と、同項第四号中「合併」とあるのは「合併又は分割」とする。
suppl-4121-13/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20/par-4
With regard to the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a certification prescribed in that paragraph (limited to a certification under the provisions of Article 10, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries (Act No. 43 of 1976)) given during the period from the Effective Date to March 31, 2002, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2000" in that paragraph is deemed to be replaced with "March 31, 2002", the phrase "through a merger" in item (ii) of that paragraph with "through a merger or a company split", the phrase "or a merger" with "or a merger or a company split", the phrase "amount of capital in excess" with "amount of capital in excess, or the amount of capital in excess of the amount obtained by deducting the amount of capital of the company that carried out a company split immediately after that company split from its amount of capital immediately before that company split", and the phrase "merger" in item (iv) of that paragraph with "merger or company split".
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**第五項** 新租税特別措置法第八十条第二項の規定は、施行日以後にされる同項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧租税特別措置法第八十条第二項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4121-13/art-20/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20/par-5
The provisions of Article 80, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in the items of that paragraph pertaining to a certification prescribed in that paragraph given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of Article 80, paragraph (2) of the Former Act on Special Measures Concerning Taxation pertaining to a certification prescribed in that paragraph given before the Effective Date.
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**第六項** 新租税特別措置法第八十三条第一項の規定は、施行日以後に同項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条第一項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4121-13/art-20/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20/par-6
The provisions of Article 83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in that paragraph that are carried out with a loan of funds prescribed in that paragraph received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are carried out with a loan of funds prescribed in that paragraph received before the Effective Date.
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**第七項** 施行日前に取得された旧租税特別措置法第八十四条の三第二項に規定する鉄道施設に係る土地又は建物についての同項に規定する所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4121-13/art-20/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20/par-7
With regard to registration and license tax on registration of transfer of ownership prescribed in Article 84-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation of land or buildings pertaining to railway facilities prescribed in that paragraph that were acquired before the Effective Date, the provisions then in force continue to govern.
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### 第二十一条（酒税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax
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suppl-4121-13/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21
**第一項** 施行日前に課した、又は課すべきであった酒税法（昭和二十八年法律第六号）第三条第六号に規定するみりん及び同法第四条第一項に規定するその他の雑酒（同法第二十二条第一項第十号ハ（１）に掲げるものに限る。）のうち、エキス分（同法第三条第二号に規定するエキス分をいう。）が十六度未満のもの（次項において「みりん等」という。）に係る酒税については、次項及び第三項に定めるものを除き、なお従前の例による。
suppl-4121-13/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21/par-1
With regard to the liquor tax on mirin prescribed in Article 3, item (vi) of the Liquor Tax Act (Act No. 6 of 1953) and other miscellaneous alcoholic beverages prescribed in Article 4, paragraph (1) of that Act (limited to those listed in Article 22, paragraph (1), item (x), (c), 1. of that Act) whose extract content (meaning the extract content prescribed in Article 3, item (ii) of that Act) is less than 16 degrees (referred to as "mirin, etc." in the following paragraph), which was imposed or should have been imposed before the Effective Date, the provisions then in force continue to govern, except for what is provided for in the following paragraph and paragraph (3).
machine translation, not official
**第二項** 施行日前に酒類の製造場から移出されたみりん等（新租税特別措置法第八十七条の三に規定する税率（以下この条において「新法の税率」という。）により算出した場合の酒税額が酒税法第二十二条第一項に規定する税率により算出した場合の酒税額を超えることとなるものに限る。以下この条において「特定のみりん等」という。）で、同法第二十八条第三項（同法第二十九条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る同法第二十八条第三項各号に掲げる日が施行日以後に到来するものに限る。）について、同法第二十八条第三項各号に掲げる日までに同項に規定する書類が提出されなかった場合における当該特定のみりん等に係る酒税の税率は、新法の税率とする。
suppl-4121-13/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21/par-2
In the case where, with regard to mirin, etc. shipped out of a liquor manufacturing site before the Effective Date (limited to those for which the amount of liquor tax calculated at the tax rate prescribed in Article 87-3 of the New Act on Special Measures Concerning Taxation (hereinafter referred to as the "tax rate under the new Act" in this Article) would exceed the amount of liquor tax calculated at the tax rate prescribed in Article 22, paragraph (1) of the Liquor Tax Act; hereinafter referred to as "specified mirin, etc." in this Article) that pertain to a notification or approval under Article 28, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 29, paragraph (3) of that Act; the same applies hereinafter in this paragraph) (limited to those for which the day listed in the relevant item of Article 28, paragraph (3) of that Act pertaining to that notification or approval arrives on or after the Effective Date), the documents prescribed in that paragraph have not been submitted by the day listed in the relevant item of Article 28, paragraph (3) of that Act, the tax rate of liquor tax on those specified mirin, etc. is the tax rate under the new Act.
machine translation, not official
**第三項** 次の表の上欄に掲げる法律の規定により酒税の免除を受けて施行日前に保税地域（関税法（昭和二十九年法律第六十一号）第二十九条に規定する保税地域をいう。）から引き取られた特定のみりん等について、施行日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該特定のみりん等に係る酒税の税率は、新法の税率とする。
免除の規定 追徴の規定
酒税法第二十八条の三第一項 同法第二十八条の三第六項
輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 同法第十一条第三項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 同法第十二条第四項
輸入品に対する内国消費税の徴収等に関する法律第十三条第三項 同法第十三条第五項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
suppl-4121-13/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21/par-3
If specified mirin, etc. that were taken out of a bonded area (meaning a bonded area prescribed in Article 29 of the Customs Act (Act No. 61 of 1954)) before the Effective Date with exemption from liquor tax under the provisions of the Acts listed in the left-hand column of the following table come to fall under the provisions of the Acts listed in the right-hand column of that table on or after the Effective Date, the tax rate of liquor tax on those specified mirin, etc. is the tax rate under the new Act.
Provisions on exemption Provisions on collection of the exempted tax
Article 28-3, paragraph (1) of the Liquor Tax Act Article 28-3, paragraph (6) of that Act
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) Article 11, paragraph (3) of that Act
Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (4) of that Act
Article 13, paragraph (3) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (5) of that Act
Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
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**第四項** 施行日前にした行為及び第一項の規定によりなお従前の例によることとされる酒税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4121-13/art-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21/par-4
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date with regard to liquor tax for which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.
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### 第二十五条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4121-13/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-25
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律附則第七条第一項の規定は、平成十二年分以後の所得税について適用し、平成十一年分以前の所得税については、なお従前の例による。
suppl-4121-13/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-25/par-1
The provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to income tax for 2000 and subsequent years, and with regard to income tax for 1999 and earlier years, the provisions then in force continue to govern.
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### 第二十七条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4121-13/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-27
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律附則第二十二条第三項の規定は、施行日以後に新租税特別措置法第七十八条の三第一項に規定する中小企業者が同項に規定する事業協同組合等から取得する同項に規定する土地又は建物の所有権の移転の登記に係る登録免許税について適用し、施行日前に行われた旧租税特別措置法第七十八条の三第一項に規定する中小企業者が同項に規定する事業協同組合等から取得した同項に規定する土地又は建物の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4121-13/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-27/par-1
The provisions of Article 22, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to registration and license tax on the registration of transfer of ownership of land or buildings prescribed in Article 78-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that a small and medium sized enterprise prescribed in that paragraph acquires on or after the Effective Date from a business cooperative, etc. prescribed in that paragraph, and with regard to registration and license tax on the registration of transfer, carried out before the Effective Date, of ownership of land or buildings prescribed in Article 78-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise prescribed in that paragraph acquired from a business cooperative, etc. prescribed in that paragraph, the provisions then in force continue to govern.
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## 附 則 平成一二年三月三一日法律第一四号
suppl-4121-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-14 · https://japanlaw.org/l/332AC0000000026/suppl-4121-14
### 第一条（施行期日） — Effective Date
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suppl-4121-14/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-14/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-14/art-1
**第一項** この法律は、平成十二年四月一日から施行する。
suppl-4121-14/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-14/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-14/art-1/par-1
This Act comes into effect on April 1, 2000.
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## 附 則 平成一二年三月三一日法律第一五号
suppl-4121-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-15 · https://japanlaw.org/l/332AC0000000026/suppl-4121-15
### 第一条（施行期日） — Effective Date
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suppl-4121-15/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-15/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-15/art-1
**第一項** この法律は、平成十二年四月一日から施行する。
suppl-4121-15/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-15/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-15/art-1/par-1
This Act comes into effect on April 1, 2000.
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## 附 則 平成一二年三月三一日法律第二〇号
suppl-4121-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-20 · https://japanlaw.org/l/332AC0000000026/suppl-4121-20
### 第一条（施行期日） — Effective Date
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suppl-4121-20/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-20/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-20/art-1
**第一項** この法律は、国民年金法等の一部を改正する法律（平成十二年法律第十八号）附則第一条第六号に掲げる規定の施行の日から施行する。
suppl-4121-20/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-20/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-20/art-1/par-1
This Act comes into effect on the date on which the provisions set forth in Article 1, item (vi) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 18 of 2000) come into effect.
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## 附 則 平成一二年三月三一日法律第二六号
suppl-4121-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-26 · https://japanlaw.org/l/332AC0000000026/suppl-4121-26
### 第一条（施行期日） — Effective Date
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suppl-4121-26/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-26/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-26/art-1
**第一項** この法律は、平成十二年四月一日から施行する。ただし、第二条の規定、第三条中関税法の目次の改正規定、同法第二章第二節中第七条の五を第七条の十七とする改正規定、同法第七条の四の改正規定、同条を同法第七条の十六とする改正規定、同法第七条の三の改正規定、同条を同法第七条の十五とする改正規定、同法第七条の二の改正規定、同条を同法第七条の十四とし、同法第七条の次に十二条を加える改正規定、同法第九条、第九条の二、第十条から第十三条まで、第十四条、第十四条の二、第二十四条、第五十八条の二（見出しを含む。）、第六十二条の十五、第六十七条、第六十八条、第七十二条、第七十三条、第九十七条及び第百五条の改正規定、同法第百十三条の二を同法第百十三条の三とし、同法第百十三条の次に一条を加える改正規定、同法第百十五条及び第百十六条の改正規定、同法第百十七条の改正規定（「第百十三条の二」を「第百十三条の二（特例申告書を提出期限までに提出しない罪）、第百十三条の三」に、「第六号まで（許可」を「第七号まで（許可」に改める部分に限る。）、第四条中関税暫定措置法第十条の三及び第十条の四の改正規定並びに附則第五条及び第七条から第十六条までの規定については、平成十三年三月一日から施行する。
suppl-4121-26/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-26/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-26/art-1/par-1
This Act comes into effect on April 1, 2000; provided, however, that the provisions of Article 2; in Article 3, the provisions amending the table of contents of the Customs Act, the provisions renumbering Article 7-5 as Article 7-17 in Chapter II, Section 2 of that Act, the provisions amending Article 7-4 of that Act, the provisions renumbering that Article as Article 7-16 of that Act, the provisions amending Article 7-3 of that Act, the provisions renumbering that Article as Article 7-15 of that Act, the provisions amending Article 7-2 of that Act, the provisions renumbering that Article as Article 7-14 of that Act and adding 12 Articles after Article 7 of that Act, the provisions amending Articles 9, 9-2, 10 through 13, 14, 14-2, 24, 58-2 (including its heading), 62-15, 67, 68, 72, 73, 97 and 105 of that Act, the provisions renumbering Article 113-2 of that Act as Article 113-3 of that Act and adding one Article after Article 113 of that Act, the provisions amending Articles 115 and 116 of that Act, and the provisions amending Article 117 of that Act (limited to the part replacing "Article 113-2" with "Article 113-2 (Crime of Failure to File a Special Return by the Filing Deadline), Article 113-3" and "through item (vi) (permission" with "through item (vii) (permission"); in Article 4, the provisions amending Articles 10-3 and 10-4 of the Act on Temporary Measures Concerning Customs; and the provisions of Article 5 and Articles 7 through 16 of the Supplementary Provisions come into effect on March 1, 2001.
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## 附 則 平成一二年四月七日法律第三九号
suppl-4121-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-39 · https://japanlaw.org/l/332AC0000000026/suppl-4121-39
### 第一条（施行期日） — Effective Date
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suppl-4121-39/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-39/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-39/art-1
**第一項** この法律は、公布の日から起算して一月を超えない範囲内において政令で定める日から施行する。ただし、第二条並びに次条並びに附則第四条、第五条、第七条、第九条、第十条、第十二条、第十四条、第十六条、第十七条、第十九条及び第二十一条の規定は、平成十三年一月六日から施行する。
suppl-4121-39/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-39/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-39/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one month from the date of promulgation; provided, however, that the provisions of Article 2 and the following Article, and of Articles 4, 5, 7, 9, 10, 12, 14, 16, 17, 19, and 21 of the Supplementary Provisions come into effect on January 6, 2001.
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## 附 則 平成一二年五月一七日法律第六六号
suppl-4121-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-66 · https://japanlaw.org/l/332AC0000000026/suppl-4121-66
### 第一条（施行期日） — Effective Date
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suppl-4121-66/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-66/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-66/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4121-66/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-66/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-66/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成一二年五月三一日法律第九二号
suppl-4121-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-92 · https://japanlaw.org/l/332AC0000000026/suppl-4121-92
### 第一条（施行期日） — Effective Date
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suppl-4121-92/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-92/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-92/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4121-92/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-92/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-92/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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### 第二十九条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4121-92/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-92/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4121-92/art-29
**第一項** この法律（附則第一条ただし書に規定する規定については、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4121-92/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-92/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-92/art-29/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第三十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4121-92/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-92/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4121-92/art-30
**第一項** 附則第二条から第十七条まで及び前条に定めるもののほか、この法律の施行に際し必要な経過措置は、政令で定める。
suppl-4121-92/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-92/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-92/art-30/par-1
In addition to what is provided for in Articles 2 through 17 and the preceding Article of the Supplementary Provisions, transitional measures necessary upon the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一二年五月三一日法律第九六号
suppl-4121-96 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-96 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96
### 第一条（施行期日） — Effective Date
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suppl-4121-96/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-96/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-1
**第一項** この法律は、平成十二年十二月一日（以下「施行日」という。）から施行する。
suppl-4121-96/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-96/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-1/par-1
This Act comes into effect on December 1, 2000 (hereinafter referred to as "the Effective Date").
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### 第四十九条（処分等の効力） — Effect of Dispositions
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suppl-4121-96/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-96/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-49
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定）の施行前に改正前のそれぞれの法律の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。
suppl-4121-96/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-96/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-49/par-1
Dispositions, procedures, or other acts carried out before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect pursuant to the provisions of the respective Acts prior to amendment, for which the respective Acts after amendment contain equivalent provisions, are deemed to have been carried out pursuant to the equivalent provisions of the respective Acts after amendment, except as otherwise provided for in these Supplementary Provisions.
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### 第五十条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4121-96/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-96/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-50
**第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4121-96/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-96/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-50/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
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### 第五十一条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4121-96/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-96/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-51
**第一項** 附則第二条から第十一条まで及び前条に定めるもののほか、この法律の施行に際し必要な経過措置は、政令で定める。
suppl-4121-96/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-96/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-51/par-1
Beyond what is provided for in Articles 2 through 11 of the Supplementary Provisions and the preceding Article, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一二年五月三一日法律第九七号
suppl-4121-97 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97 · https://japanlaw.org/l/332AC0000000026/suppl-4121-97
### 第一条（施行期日） — Effective Date
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suppl-4121-97/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-97/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
suppl-4121-97/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-97/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation (hereinafter referred to as "the Effective Date").
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### 第二十七条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4121-97/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4121-97/art-27
**第一項** 第六条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第九条の規定は、平成十二年以後の各年分の新租税特別措置法第二条第一項第七号に規定する配当所得について適用し、平成十一年以前の各年分の第六条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第二条第一項第七号に規定する配当所得については、なお従前の例による。
suppl-4121-97/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-97/art-27/par-1
The provisions of Article 9 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 6 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation" in this Article) apply to dividend income prescribed in Article 2, paragraph (1), item (vii) of the New Act on Special Measures Concerning Taxation for each year from 2000 onward, and with regard to dividend income prescribed in Article 2, paragraph (1), item (vii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 6 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation" in this Article) for each year up to 1999, the provisions then in force continue to govern.
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**第二項** 前項の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは「規定、」と、「第二条の規定」とあるのは「第二条の規定並びに特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律（平成十二年法律第九十七号）附則第二十七条第一項の規定」とする。
suppl-4121-97/art-27/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97/art-27/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-97/art-27/par-2
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. in the case where the provisions of the preceding paragraph apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions,", and the phrase "the provisions of Article 2" with "the provisions of Article 2 and the provisions of Article 27, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on the Securitization of Specified Assets by Special Purpose Companies, etc. (Act No. 97 of 2000)".
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**第三項** 新租税特別措置法第四十条の四の規定は、その施行日以後に終了する事業年度の終了の日において同条第一項に規定する特定外国子会社等に該当する外国法人の同項に規定する適用対象留保金額について適用し、その施行日前に終了した事業年度の終了の日において旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等に該当した外国法人の同項に規定する適用対象留保金額については、なお従前の例による。
suppl-4121-97/art-27/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4121-97/art-27/par-3
The provisions of Article 40-4 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article of a foreign corporation that falls under the category of a specified foreign subsidiary, etc. prescribed in that paragraph as of the end of a business year ending on or after the Effective Date, and with regard to the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a foreign corporation that fell under the category of a specified foreign subsidiary, etc. prescribed in that paragraph as of the end of a business year that ended before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第六十六条の六の規定は、その施行日以後に終了する事業年度の終了の日において同条第一項に規定する特定外国子会社等に該当する外国法人の同項に規定する適用対象留保金額について適用し、その施行日前に終了した事業年度の終了の日において旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等に該当した外国法人の同項に規定する適用対象留保金額については、なお従前の例による。
suppl-4121-97/art-27/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97/art-27/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4121-97/art-27/par-4
The provisions of Article 66-6 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article of a foreign corporation that falls under the category of a specified foreign subsidiary, etc. prescribed in that paragraph as of the end of a business year ending on or after the Effective Date, and with regard to the amount of applicable retained income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a foreign corporation that fell under the category of a specified foreign subsidiary, etc. prescribed in that paragraph as of the end of a business year that ended before the Effective Date, the provisions then in force continue to govern.
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**第五項** 旧特定目的会社の施行日前に終了した事業年度分の法人税並びに法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下この項において同じ。）が施行日前に受けた旧租税特別措置法第六十七条の十四第四項に規定する利益の配当の額及び法人が施行日前に行った同条第五項に規定する金銭以外の資産の出資については、なお従前の例による。
suppl-4121-97/art-27/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97/art-27/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4121-97/art-27/par-5
With regard to corporation tax of a former specific purpose company for business years that ended before the Effective Date, the amount of dividends of profit prescribed in Article 67-14, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter in this paragraph) received before the Effective Date, and capital contributions of assets other than money prescribed in paragraph (5) of that Article that a corporation made before the Effective Date, the provisions then in force continue to govern.
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**第六項** 新租税特別措置法第六十七条の十五第一項の規定は、同項に規定する投資法人の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十七条の十五第一項に規定する証券投資法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4121-97/art-27/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97/art-27/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4121-97/art-27/par-6
The provisions of Article 67-15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of an investment corporation prescribed in that paragraph for business years ending on or after the Effective Date, and with regard to corporation tax of a securities investment corporation prescribed in Article 67-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that ended before the Effective Date, the provisions then in force continue to govern.
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**第七項** 新租税特別措置法第六十七条の十五第三項（法人税法第六十九条第四項に係る部分に限る。）の規定は、内国法人が施行日以後に開始する事業年度において法人税法第六十九条第四項に規定する外国子会社から受ける同項に規定する配当等の額について適用し、内国法人が施行日前に開始した事業年度において当該外国子会社から受けた当該配当等の額については、なお従前の例による。
suppl-4121-97/art-27/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97/art-27/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4121-97/art-27/par-7
The provisions of Article 67-15, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 69, paragraph (4) of the Corporation Tax Act) apply to the amount of dividends, etc. prescribed in Article 69, paragraph (4) of the Corporation Tax Act that a domestic corporation receives from a foreign subsidiary prescribed in that paragraph in a business year beginning on or after the Effective Date, and with regard to the amount of those dividends, etc. that a domestic corporation received from that foreign subsidiary in a business year that began before the Effective Date, the provisions then in force continue to govern.
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**第八項** 旧特定目的会社が平成十四年三月三十一日までに旧租税特別措置法第八十三条の七に規定する特定資産を取得した場合における当該特定資産の取得に伴う不動産の権利の移転の登記については、同条の規定は、なおその効力を有する。この場合において、同条中「大蔵省令」とあるのは、「財務省令」とする。
suppl-4121-97/art-27/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97/art-27/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4121-97/art-27/par-8
With regard to the registration of transfer of rights to real property accompanying the acquisition of specified assets prescribed in Article 83-7 of the Former Act on Special Measures Concerning Taxation in the case where a former specific purpose company acquires those specified assets by March 31, 2002, the provisions of that Article remain in force. In this case, the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name).
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### 第六十四条（処分等の効力） — Effect of Dispositions
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suppl-4121-97/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4121-97/art-64
**第一項** この法律（附則第一条ただし書の規定にあっては、当該規定）の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。
suppl-4121-97/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-97/art-64/par-1
Dispositions, procedures, or other acts carried out pursuant to the provisions of the respective Acts prior to amendment (including orders based on them; the same applies hereinafter in this Article) before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect, for which the respective Acts after amendment contain equivalent provisions, are deemed to have been carried out pursuant to the equivalent provisions of the respective Acts after amendment, except as otherwise provided for in these Supplementary Provisions.
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### 第六十五条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4121-97/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4121-97/art-65
**第一項** この法律（附則第一条ただし書の規定にあっては、当該規定）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4121-97/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-97/art-65/par-1
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.
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### 第六十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4121-97/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4121-97/art-67
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4121-97/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-97/art-67/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一二年六月二日法律第一〇五号
suppl-4121-105 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-105 · https://japanlaw.org/l/332AC0000000026/suppl-4121-105
### 第一条（施行期日） — Effective Date
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suppl-4121-105/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-105/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-105/art-1
**第一項** この法律は、平成十二年十月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。
suppl-4121-105/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-105/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-105/art-1/par-1
This Act comes into effect on October 1, 2000; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
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**一** 第一条中廃棄物の処理及び清掃に関する法律第十条第三項、第十五条の五から第十五条の七まで及び第十五条の九の改正規定並びに第三条（産業廃棄物の処理に係る特定施設の整備の促進に関する法律第十五条の改正規定を除く。）の規定並びに附則第六条、第十条（地方税法（昭和二十五年法律第二百二十六号）第七百一条の三十四第三項第八号の改正規定を除く。）、第十一条（租税特別措置法（昭和三十二年法律第二十六号）第三十四条の二第二項第十三号及び第六十五条の四第一項第十三号の改正規定に限る。）及び第十三条の規定 公布の日
suppl-4121-105/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-105/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-105/art-1/par-1/item-1
the provisions in Article 1 amending Article 10, paragraph (3), Articles 15-5 through 15-7 and Article 15-9 of the Act on Waste Management and Public Cleaning, the provisions of Article 3 (excluding the provisions amending Article 15 of the Act on Promotion of Development of Specified Facilities for the Disposal of Industrial Waste), and the provisions of Article 6, Article 10 (excluding the provisions amending Article 701-34, paragraph (3), item (viii) of the Local Tax Act (Act No. 226 of 1950)), Article 11 (limited to the provisions amending Article 34-2, paragraph (2), item (xiii) and Article 65-4, paragraph (1), item (xiii) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) and Article 13 of the Supplementary Provisions: the date of promulgation.
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## 附 則 平成一二年一一月一日法律第一一八号
suppl-4121-118 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-118 · https://japanlaw.org/l/332AC0000000026/suppl-4121-118
### 第一条（施行期日） — Effective Date
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suppl-4121-118/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-118/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-118/art-1
**第一項** この法律は、公布の日から起算して二十日を経過した日から施行する。
suppl-4121-118/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-118/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-118/art-1/par-1
This Act comes into effect as of the day on which 20 days have elapsed from the date of promulgation.
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### 第九条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4121-118/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-118/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4121-118/art-9
**第一項** 前条の規定による改正後の租税特別措置法第四十一条の十七の規定は、個人が施行日以後に支出する同条第一項に規定する政治活動に関する寄附に係る支出金について適用する。
suppl-4121-118/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-118/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-118/art-9/par-1
The provisions of Article 41-17 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to expenditures pertaining to donations related to political activities prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date.
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## 附 則 平成一二年一一月八日法律第一一九号
suppl-4121-119 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-119 · https://japanlaw.org/l/332AC0000000026/suppl-4121-119
**第一項** この法律は、公布の日から施行する。
suppl-4121-119/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-119/par-1
This Act comes into effect on the date of promulgation.
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**第二項** この法律の施行の日前に平成十二年分の所得税につき所得税法（昭和四十年法律第三十三号）第百二十五条又は第百二十七条（これらの規定を同法第百六十六条において準用する場合を含む。）の規定による申告書を提出した者及び同日前に平成十二年分の所得税につき国税通則法（昭和三十七年法律第六十六号）第二十五条の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に同法第二十四条又は第二十六条の規定による更正があった場合には、その更正後の事項）につきこの法律による改正後の租税特別措置法の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から一年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。
suppl-4121-119/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-119/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-119/par-2
A person who, before the date on which this Act comes into effect, filed a return under the provisions of Article 125 or Article 127 of the Income Tax Act (Act No. 33 of 1965) (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for 2000, and a person who, before that date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes (Act No. 66 of 1962) for income tax for 2000 may, if a change arises in the matters stated in that return or the matters pertaining to that determination (where a reassessment under the provisions of Article 24 or Article 26 of that Act has been made with regard to those matters before that date, the matters after that reassessment) as a result of the application of the provisions of the Act on Special Measures Concerning Taxation as amended by this Act, file with the district director a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with regard to the matters in which the change has arisen, within one year from that date.
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## 附 則 平成一二年一二月六日法律第一四一号
suppl-4121-141 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-141 · https://japanlaw.org/l/332AC0000000026/suppl-4121-141
### 第一条（施行期日） — Effective Date
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suppl-4121-141/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-141/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-141/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4121-141/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-141/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-141/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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### 第十九条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4121-141/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-141/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4121-141/art-19
**第一項** 前条の規定による改正後の租税特別措置法第十二条の三第一項又は第四十五条の二第三項の規定は、個人又は法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この条において同じ。）が新医療法の施行の日以後に取得又は建設をするこれらの規定に規定する特定医療用建物について適用し、個人又は法人が同日前に取得又は建設をした前条の規定による改正前の租税特別措置法第十二条の三第一項又は第四十五条の二第三項に規定する特定医療用建物については、なお従前の例による。
suppl-4121-141/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-141/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-141/art-19/par-1
The provisions of Article 12-3, paragraph (1) or Article 45-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to specified medical buildings prescribed in those provisions that an individual or corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this Article) acquires or constructs on or after the date on which the New Medical Care Act comes into effect, and with regard to specified medical buildings prescribed in Article 12-3, paragraph (1) or Article 45-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article that an individual or corporation acquired or constructed before that date, the provisions then in force continue to govern.
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## 附 則 平成一二年一二月六日法律第一四三号
suppl-4121-143 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-143 · https://japanlaw.org/l/332AC0000000026/suppl-4121-143
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4121-143/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-143/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-143/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4121-143/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-143/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-143/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成一三年三月三〇日法律第七号
suppl-4131-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4131-7/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1
**第一項** この法律は、平成十三年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4131-7/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1
This Act comes into effect as of April 1, 2001; provided, however, that the provisions listed in the following items come into effect as of the day specified in each of those items:
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**一** 次に掲げる規定 平成十三年三月三十一日
suppl-4131-7/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-1
the following provisions: March 31, 2001
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**イ** 第一条中租税特別措置法の目次の改正規定、同法第二条第二項の改正規定、同法第八条の五第一項第一号の改正規定、同法第九条の四から第九条の八までの改正規定、同法第三十一条の二の改正規定（同条第二項第七号ロの改正規定を除く。）、同法第三十七条の十第四項の改正規定、同法第四十条の五の改正規定、同法第四十二条の三の二第一項の改正規定（「、第九条の五第三項後段」を削る部分に限る。）、同法第五十二条の三の改正規定、同法第五十五条から第五十六条の二までの改正規定、同法第五十六条の四の改正規定、同法第五十七条の改正規定（「当該計算した金額」を「当該金額」に改め、「の百分の十三に相当する金額と当該超える部分の金額の百分の二に相当する金額との合計額」を削る部分及び「百分の九」を「百分の八」に改める部分を除く。）、同法第五十七条の三から第五十七条の九までの改正規定、同法第五十八条第七項の改正規定、同法第五十八条の二の改正規定、同法第五十八条の三の改正規定、同法第五十九条の改正規定、同法第六十一条第六項の改正規定、同法第六十一条の二の改正規定、同法第六十四条の改正規定（同条第二項第二号に係る部分及び同条第六項を改める部分を除く。）、同法第六十四条の二の改正規定、同法第六十五条の改正規定（「第七条第一項」の下に「、高齢者、身体障害者等の公共交通機関を利用した移動の円滑化の促進に関する法律第十三条第一項」を加える部分を除く。）、同法第六十五条の二の改正規定、同法第六十五条の三の改正規定（同条第一項第四号に係る部分を除く。）、同法第六十五条の四の改正規定（同条第一項第三号イに係る部分及び同項第二十一号に係る部分を除く。）、同法第六十五条の七の改正規定（「同表の第二十一号の場合の同号の下欄に掲げる資産については百分の六十とし、同表の第十一号の場合又は第二十号」を「同表の第二十号」に、「これらの号」を「同号」に、「百分の九十とする。」を「、百分の九十」に改める部分、同条第一項の表の第四号、第九号、第十一号及び第二十一号を改める部分並びに同条第七項を改める部分を除く。）、同法第六十五条の八の改正規定（「同表の第二十一号の場合の同号の下欄に掲げる資産については百分の六十とし、同表の第十一号の場合又は第二十号」を「同表の第二十号」に、「これらの号」を「同号」に、「百分の九十とする」を「、百分の九十。次項において同じ」に改める部分を除く。）、同法第六十五条の九の改正規定、同法第六十五条の十の改正規定、同法第六十五条の十一の改正規定（同条第一項第三号に係る部分を除く。）、同法第六十五条の十二から第六十六条までの改正規定、同法第六十六条の四から第六十六条の八までの改正規定、同法第六十六条の十二から第六十七条の三までの改正規定、同法第六十七条の四の改正規定（同条第六項を削る部分及び同条第五項を同条第十一項とし、同項の次に一項を加える部分（第十二項に係る部分に限る。）を除く。）、同法第六十七条の七及び第六十七条の八の改正規定、同法第六十七条の九の三第五項の改正規定、同法第六十七条の十四の改正規定、同法第六十七条の十五の改正規定、同法第六十八条の三の三の改正規定（同条第九項及び第十一項に係る部分に限る。）、同法第六十八条の三の四の改正規定（同条第九項及び第十一項に係る部分に限る。）、同法第六十八条の三の五から第六十八条の三の九までの改正規定、同法第六十八条の六の次に一条を加える改正規定並びに同法第七十一条の十七の改正規定並びに附則第三条、第五条、第六条、第十二条、第十四条、第十五条、第二十条、第二十一条第一項から第三項まで、第六項及び第七項、第二十二条第一項、第二十三条並びに第二十七条から第三十一条までの規定
suppl-4131-7/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-1/sub-1
in Article 1, the provisions amending the table of contents of the Act on Special Measures Concerning Taxation, the provisions amending Article 2, paragraph (2) of that Act, the provisions amending Article 8-5, paragraph (1), item (i) of that Act, the provisions amending Articles 9-4 through 9-8 of that Act, the provisions amending Article 31-2 of that Act (excluding the provisions amending paragraph (2), item (vii), (b) of that Article), the provisions amending Article 37-10, paragraph (4) of that Act, the provisions amending Article 40-5 of that Act, the provisions amending Article 42-3-2, paragraph (1) of that Act (limited to the part deleting ", the second sentence of Article 9-5, paragraph (3)"), the provisions amending Article 52-3 of that Act, the provisions amending Articles 55 through 56-2 of that Act, the provisions amending Article 56-4 of that Act, the provisions amending Article 57 of that Act (excluding the part replacing "that calculated amount" with "that amount" and deleting "the total of the amount equivalent to 13 percent thereof and the amount equivalent to 2 percent of the amount of that excess portion", and the part replacing "9 percent" with "8 percent"), the provisions amending Articles 57-3 through 57-9 of that Act, the provisions amending Article 58, paragraph (7) of that Act, the provisions amending Article 58-2 of that Act, the provisions amending Article 58-3 of that Act, the provisions amending Article 59 of that Act, the provisions amending Article 61, paragraph (6) of that Act, the provisions amending Article 61-2 of that Act, the provisions amending Article 64 of that Act (excluding the part concerning paragraph (2), item (ii) of that Article and the part amending paragraph (6) of that Article), the provisions amending Article 64-2 of that Act, the provisions amending Article 65 of that Act (excluding the part adding ", Article 13, paragraph (1) of the Act on Promotion of Smooth Transportation of Elderly Persons, Physically Disabled Persons, etc. Using Public Transportation" after "Article 7, paragraph (1)"), the provisions amending Article 65-2 of that Act, the provisions amending Article 65-3 of that Act (excluding the part concerning paragraph (1), item (iv) of that Article), the provisions amending Article 65-4 of that Act (excluding the part concerning paragraph (1), item (iii), (a) of that Article and the part concerning item (xxi) of that paragraph), the provisions amending Article 65-7 of that Act (excluding the part replacing "for the assets listed in the right-hand column of item (xxi) of that table in the case of that item, 60 percent, and in the case of item (xi) of that table or item (xx)" with "item (xx) of that table", "those items" with "that item", and "is 90 percent." with ", 90 percent", the part amending items (iv), (ix), (xi) and (xxi) of the table in paragraph (1) of that Article, and the part amending paragraph (7) of that Article), the provisions amending Article 65-8 of that Act (excluding the part replacing "for the assets listed in the right-hand column of item (xxi) of that table in the case of that item, 60 percent, and in the case of item (xi) of that table or item (xx)" with "item (xx) of that table", "those items" with "that item", and "is 90 percent" with ", 90 percent; the same applies in the following paragraph"), the provisions amending Article 65-9 of that Act, the provisions amending Article 65-10 of that Act, the provisions amending Article 65-11 of that Act (excluding the part concerning paragraph (1), item (iii) of that Article), the provisions amending Articles 65-12 through 66 of that Act, the provisions amending Articles 66-4 through 66-8 of that Act, the provisions amending Articles 66-12 through 67-3 of that Act, the provisions amending Article 67-4 of that Act (excluding the part deleting paragraph (6) of that Article and the part renumbering paragraph (5) of that Article as paragraph (11) of that Article and adding one paragraph after that paragraph (limited to the part concerning paragraph (12))), the provisions amending Articles 67-7 and 67-8 of that Act, the provisions amending Article 67-9-3, paragraph (5) of that Act, the provisions amending Article 67-14 of that Act, the provisions amending Article 67-15 of that Act, the provisions amending Article 68-3-3 of that Act (limited to the part concerning paragraphs (9) and (11) of that Article), the provisions amending Article 68-3-4 of that Act (limited to the part concerning paragraphs (9) and (11) of that Article), the provisions amending Articles 68-3-5 through 68-3-9 of that Act, the provisions adding one Article after Article 68-6 of that Act, and the provisions amending Article 71-17 of that Act, as well as the provisions of Articles 3, 5, 6, 12, 14, 15 and 20, Article 21, paragraphs (1) through (3), (6) and (7), Article 22, paragraph (1), Article 23 and Articles 27 through 31 of the Supplementary Provisions;
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**ロ** 略
suppl-4131-7/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-1/sub-2
Omitted
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**ハ** 第三条中租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号）附則第十八条の改正規定
suppl-4131-7/art-1/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-1/sub-3
in Article 3, the provisions amending Article 18 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978);
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**ニ** 第五条中租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第四項の改正規定
suppl-4131-7/art-1/par-1/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-1/sub-4
in Article 5, the provisions amending Article 36, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995);
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**ホ** 第六条中租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第五条第二項の改正規定（「平成十三年三月三十一日」を「平成十五年三月三十一日」に改める部分を除く。）
suppl-4131-7/art-1/par-1/item-1/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-1/sub-5
in Article 6, the provisions amending Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999) (excluding the part replacing "March 31, 2001" with "March 31, 2003").
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**二** 第一条中租税特別措置法第十三条の三第一項第三号の改正規定、同法第三十四条の三第二項の改正規定、同法第四十六条の三第一項第二号の改正規定、同法第六十五条の五第一項の改正規定、同法第七十七条の三の改正規定（「平成十三年三月三十一日」を「平成十五年三月三十一日」に改める部分を除く。）及び同法第七十八条の四第三項第二号の改正規定並びに附則第二十二条第六項の規定 林業経営基盤の強化等の促進のための資金の融通に関する暫定措置法の一部を改正する法律（平成十三年法律第百八号）の施行の日
suppl-4131-7/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-2
the provisions in Article 1 amending Article 13-3, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 34-3, paragraph (2) of that Act, the provisions amending Article 46-3, paragraph (1), item (ii) of that Act, the provisions amending Article 65-5, paragraph (1) of that Act, the provisions amending Article 77-3 of that Act (excluding the part replacing "March 31, 2001" with "March 31, 2003") and the provisions amending Article 78-4, paragraph (3), item (ii) of that Act, as well as the provisions of Article 22, paragraph (6) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Temporary Measures concerning Fund for Improvement of Forestry Management Framework (Act No. 108 of 2001) comes into effect;
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**三** 第一条中租税特別措置法第十四条第三項第二号ロの改正規定、同法第二十八条の四第三項第四号の改正規定、同法第三十一条の二第二項第七号ロの改正規定、同法第三十四条の二第二項第三号イの改正規定、同法第三十七条の七第一項第三号の改正規定、同法第四十七条第三項第二号ロの改正規定、同法第六十二条の三第四項第七号ロの改正規定、同法第六十三条第三項第四号の改正規定、同法第六十五条の四第一項第三号イの改正規定、同法第六十五条の十一第一項第三号の改正規定及び同法第七十一条の七第一項の改正規定 都市計画法及び建築基準法の一部を改正する法律（平成十二年法律第七十三号）の施行の日
suppl-4131-7/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-3
the provisions in Article 1 amending Article 14, paragraph (3), item (ii), (b) of the Act on Special Measures Concerning Taxation, the provisions amending Article 28-4, paragraph (3), item (iv) of that Act, the provisions amending Article 31-2, paragraph (2), item (vii), (b) of that Act, the provisions amending Article 34-2, paragraph (2), item (iii), (a) of that Act, the provisions amending Article 37-7, paragraph (1), item (iii) of that Act, the provisions amending Article 47, paragraph (3), item (ii), (b) of that Act, the provisions amending Article 62-3, paragraph (4), item (vii), (b) of that Act, the provisions amending Article 63, paragraph (3), item (iv) of that Act, the provisions amending Article 65-4, paragraph (1), item (iii), (a) of that Act, the provisions amending Article 65-11, paragraph (1), item (iii) of that Act and the provisions amending Article 71-7, paragraph (1) of that Act: the date on which the Act Partially Amending the City Planning Act and the Building Standards Act (Act No. 73 of 2000) comes into effect;
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**四** 第一条中租税特別措置法第十三条の三の次に一条を加える改正規定（第十四条第二項に係る部分に限る。）及び同法第四十六条の三の次に一条を加える改正規定（第四十七条第三項に係る部分に限る。） 高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）の施行の日
suppl-4131-7/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-4
the provisions in Article 1 adding one Article after Article 13-3 of the Act on Special Measures Concerning Taxation (limited to the part concerning Article 14, paragraph (2)) and the provisions adding one Article after Article 46-3 of that Act (limited to the part concerning Article 47, paragraph (3)): the date on which the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) comes into effect;
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**五** 第一条中租税特別措置法第四十一条の十七の次に一条を加える改正規定、同法第六十六条の十一の次に一条を加える改正規定及び同法第七十条に五項を加える改正規定（第十項に係る部分に限る。）並びに附則第二十六条及び第三十二条第二項の規定 平成十三年十月一日
suppl-4131-7/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-5
the provisions in Article 1 adding one Article after Article 41-17 of the Act on Special Measures Concerning Taxation, the provisions adding one Article after Article 66-11 of that Act and the provisions adding five paragraphs to Article 70 of that Act (limited to the part concerning paragraph (10)), as well as the provisions of Article 26 and Article 32, paragraph (2) of the Supplementary Provisions: October 1, 2001;
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**六** 第一条中租税特別措置法第八十七条の三の改正規定及び附則第三十四条の規定 平成十三年五月一日
suppl-4131-7/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-6
the provisions in Article 1 amending Article 87-3 of the Act on Special Measures Concerning Taxation and the provisions of Article 34 of the Supplementary Provisions: May 1, 2001.
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### 第二条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4131-7/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-2
**第一項** 第一条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成十三年分以後の所得税について適用し、平成十二年分以前の所得税については、なお従前の例による。
suppl-4131-7/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") apply to income tax for 2001 and subsequent years, and with regard to income tax for 2000 and earlier years, the provisions then in force continue to govern.
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### 第三条（株式等に係る配当所得の源泉分離選択課税に関する経過措置） — Transitional Measures Concerning Elective Separate Taxation at Source on Dividend Income from Shares, etc.
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suppl-4131-7/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-3
**第一項** 個人が、平成十三年四月一日前に支払を受けるべき第一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第八条の五第一項第一号に掲げる配当等については、なお従前の例による。
suppl-4131-7/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-3/par-1
With regard to dividends and similar income listed in Article 8-5, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") that an individual is to receive before April 1, 2001, the provisions then in force continue to govern.
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### 第四条（配当控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Dividend Tax Credit
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suppl-4131-7/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-4
**第一項** 新租税特別措置法第九条の規定は、個人の平成十四年分以後の新租税特別措置法第二条第一項第七号に規定する配当所得について適用し、個人の平成十三年分以前の当該配当所得については、なお従前の例による。
suppl-4131-7/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-4/par-1
The provisions of Article 9 of the New Act on Special Measures Concerning Taxation apply to an individual's dividend income prescribed in Article 2, paragraph (1), item (vii) of the New Act on Special Measures Concerning Taxation for 2002 and subsequent years, and with regard to an individual's dividend income for 2001 and earlier years, the provisions then in force continue to govern.
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### 第五条（利益をもってする株式の消却の場合のみなし配当の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation of Deemed Dividends in the Case of Retirement of Shares Using Profits
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suppl-4131-7/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-5
**第一項** 旧租税特別措置法第九条の五第三項に規定する上場会社等が平成十三年四月一日前に利益をもってする株式の消却を行った場合における同項に規定するみなし配当額については、なお従前の例による。
suppl-4131-7/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-5/par-1
With regard to the amount of deemed dividends prescribed in Article 9-5, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where a listed company, etc. prescribed in that paragraph retired shares using profits before April 1, 2001, the provisions then in force continue to govern.
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**第二項** 株式会社が平成十三年四月一日前に行った株式の消却に係る旧租税特別措置法第九条の六第一項に規定する利益の配当の額とみなされ、かつ、当該消却の時において当該株式会社からその株主に対し交付がされたものとみなされる金額については、なお従前の例による。
suppl-4131-7/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-5/par-2
With regard to the amount that is deemed to be the amount of dividends of profit prescribed in Article 9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a retirement of shares carried out by a stock company before April 1, 2001, and that is deemed to have been delivered by that stock company to its shareholders at the time of that retirement, the provisions then in force continue to govern.
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### 第六条（特定の農業協同組合連合会等の合併の場合のみなし配当に対する源泉徴収の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Withholding at the Source to Deemed Dividends in the Case of a Merger of Specified Federations of Agricultural Cooperatives, etc.
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suppl-4131-7/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-6
**第一項** 内国法人が平成十三年四月一日前に行われた旧租税特別措置法第九条の八各号に掲げる合併により金銭その他の資産の交付を受けた場合における同条に規定する剰余金の分配の額とみなされる金額については、なお従前の例による。
suppl-4131-7/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-6/par-1
With regard to the amount deemed to be the amount of distribution of surplus prescribed in Article 9-8 of the Former Act on Special Measures Concerning Taxation in the case where a domestic corporation received money or other assets through a merger listed in any of the items of that Article that was carried out before April 1, 2001, the provisions then in force continue to govern.
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### 第七条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4131-7/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-7
**第一項** 新租税特別措置法第十条の四の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、個人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第十条の四第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4131-7/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-7/par-1
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and with regard to business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
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### 第八条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4131-7/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8
**第一項** 新租税特別措置法第十一条第一項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項に規定する特定設備等については、なお従前の例による。
suppl-4131-7/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第十一条の二第一項の規定は、個人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の二第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4131-7/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-2
The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第三項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十一条の三第二項に規定する技術革新設備については、なお従前の例による。
suppl-4131-7/art-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-3
With regard to technological innovation equipment prescribed in Article 11-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第十一条の五第一項の規定は、個人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の五第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4131-7/art-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-4
The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to specified telecommunications equipment, etc. prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項（同項の表の第六号から第八号までに係る部分を除く。）に規定する工業用機械等については、なお従前の例による。
suppl-4131-7/art-8/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-8/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-5
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding the part concerning items (vi) through (viii) of the table in that paragraph) of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第六項** 個人が平成十三年十一月十二日までに取得等をする旧租税特別措置法第十二条第一項（同項の表の第六号から第八号までに係る部分に限る。）に規定する工業用機械等については、同条（これらの号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4131-7/art-8/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-8/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-6
With regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning items (vi) through (viii) of the table in that paragraph) of which an individual makes an acquisition, etc. by November 12, 2001, the provisions of that Article (limited to the part concerning those items) remain in force.
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**第七項** 前項の規定の適用がある場合における租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号。以下この項において「平成十一年改正法」という。）附則第十四条第六項の規定によりなおその効力を有するものとされる平成十一年改正法第一条の規定による改正前の租税特別措置法（以下この項において「平成十一年旧法」という。）第三十七条の三の規定及び租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号。以下この項において「平成十一年改正措置法」という。）附則第三条第二項の規定によりなおその効力を有するものとされる平成十一年改正措置法による改正前の租税特別措置法（以下この項において「平成十一年旧措置法」という。）第三十七条の三の規定の適用については、平成十一年改正法附則第十四条第六項の規定によりなおその効力を有するものとされる平成十一年旧法第三十七条の三第三項及び平成十一年改正措置法附則第三条第二項の規定によりなおその効力を有するものとされる平成十一年旧措置法第三十七条の三第三項中「第十六条まで」とあるのは、「第十六条まで並びに租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第八条第六項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第十二条第一項（同項の表の第六号から第八号までに係る部分に限る。）」とする。
suppl-4131-7/art-8/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-8/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-7
With regard to the application of the provisions of Article 37-3 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999; hereinafter referred to as the "1999 Amendment Act" in this paragraph) (hereinafter referred to as "the 1999 Former Act" in this paragraph), which remain in force pursuant to the provisions of Article 14, paragraph (6) of the Supplementary Provisions of the 1999 Amendment Act, and the provisions of Article 37-3 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999; hereinafter referred to as the "1999 Measures Amendment Act" in this paragraph) (hereinafter referred to as "the 1999 Former Measures Act" in this paragraph), which remain in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act, in the case where the provisions of the preceding paragraph apply, the phrase "through Article 16" in Article 37-3, paragraph (3) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 14, paragraph (6) of the Supplementary Provisions of the 1999 Amendment Act, and in Article 37-3, paragraph (3) of the 1999 Former Measures Act, which remains in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act, is deemed to be replaced with "through Article 16, and Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) (limited to the part concerning items (vi) through (viii) of the table in that paragraph), which remains in force pursuant to the provisions of Article 8, paragraph (6) of the Supplementary Provisions of that Act".
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**第八項** 新租税特別措置法第十二条の二第二項の規定は、個人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十二条の二第二項に規定する医療用機器等については、なお従前の例による。
suppl-4131-7/art-8/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-8/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-8
The provisions of Article 12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第九項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十二条の四第一項に規定する特定情報通信機器については、なお従前の例による。
suppl-4131-7/art-8/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-8/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-9
With regard to specified information and communications equipment prescribed in Article 12-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第十項** 新租税特別措置法第十三条第三項の規定は、個人が施行日以後に取得又は製作をする同項に規定する障害者対応設備等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十三条第三項に規定する障害者対応設備等については、なお従前の例による。
suppl-4131-7/art-8/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-8/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-10
The provisions of Article 13, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to equipment for persons with disabilities, etc. prescribed in Article 13, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第十一項** 新租税特別措置法第十四条の二第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第二項に規定する特定再開発建築物等については、なお従前の例による。
suppl-4131-7/art-8/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-8/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-11
The provisions of Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to specified redevelopment buildings, etc. prescribed in Article 14, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第十二項** 新租税特別措置法第十四条の二第二項第一号の規定は、個人が施行日以後に取得又は新築をする同号に掲げる建築物について適用し、個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第三項第一号に掲げる建築物については、なお従前の例による。
suppl-4131-7/art-8/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-8/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-12
The provisions of Article 14-2, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to buildings listed in that item that an individual acquires or newly builds on or after the Effective Date, and with regard to buildings listed in Article 14, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第十三項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第三項第三号に掲げる建築物については、なお従前の例による。
suppl-4131-7/art-8/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-8/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-13
With regard to buildings listed in Article 14, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第十四項** 個人が施行日前に支出した旧租税特別措置法第十八条第一項第四号に定める負担金については、なお従前の例による。
suppl-4131-7/art-8/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-8/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-14
With regard to contributions specified in Article 18, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date, the provisions then in force continue to govern.
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### 第九条（個人のプログラム等準備金及び技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Reserve for Programs, etc. and the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
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suppl-4131-7/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-9
**第一項** 新租税特別措置法第二十条の二及び第二十一条の規定は、平成十四年分以後の所得税について適用し、平成十三年分以前の所得税については、なお従前の例による。
suppl-4131-7/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-9/par-1
The provisions of Articles 20-2 and 21 of the New Act on Special Measures Concerning Taxation apply to income tax for 2002 and subsequent years, and with regard to income tax for 2001 and earlier years, the provisions then in force continue to govern.
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### 第十条（特定の基金に対する負担金等の必要経費算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Necessary Expenses of Contributions, etc. to Specified Funds
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suppl-4131-7/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-10
**第一項** 新租税特別措置法第二十八条の二第一項第五号の規定は、個人が施行日以後に支出する同号に掲げる負担金について適用し、個人が施行日前に支出した旧租税特別措置法第二十八条の二第一項第五号に掲げる負担金については、なお従前の例による。
suppl-4131-7/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-10/par-1
The provisions of Article 28-2, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation apply to contributions listed in that item that an individual pays on or after the Effective Date, and with regard to contributions listed in Article 28-2, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date, the provisions then in force continue to govern.
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### 第十一条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4131-7/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11
**第一項** 新租税特別措置法第三十三条第三項第二号の規定は、施行日以後にされる同号の処分に伴い個人が取得する補償金について適用する。
suppl-4131-7/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11/par-1
The provisions of Article 33, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation apply to compensation that an individual acquires in connection with a disposition referred to in that item that is made on or after the Effective Date.
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**第二項** 新租税特別措置法第三十三条の三第一項の規定は、個人が平成十三年一月一日以後に行う同項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十三条の三第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4131-7/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11/par-2
The provisions of Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in that paragraph that an individual makes on or after January 1, 2001, and with regard to transfers of land, etc. prescribed in Article 33-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第三十四条の二第二項第二十一号の規定は、個人が平成十三年一月一日以後に行う同条第一項に規定する土地等の譲渡について適用する。
suppl-4131-7/art-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11/par-3
The provisions of Article 34-2, paragraph (2), item (xxi) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 2001.
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**第四項** 新租税特別措置法第三十七条（同条第一項の表の第四号及び第九号に係る部分に限る。）の規定は、個人が施行日以後に行う同表の第四号及び第九号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第四号及び第九号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4131-7/art-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11/par-4
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (iv) and (ix) of the table in paragraph (1) of that Article) apply to transfers of assets listed in the left-hand column of items (iv) and (ix) of that table that an individual makes on or after the Effective Date, and with regard to transfers of assets listed in the left-hand column of items (iv) and (ix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.
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**第五項** 個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第十一号及び第二十号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4131-7/art-11/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11/par-5
With regard to transfers of assets listed in the left-hand column of items (xi) and (xx) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.
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### 第十二条（株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.
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suppl-4131-7/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-12
**第一項** 新租税特別措置法第三十七条の十第四項（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定は、平成十三年四月一日以後に生ずる新租税特別措置法第三十七条の十第四項各号に規定する事由により交付される当該各号に掲げる金額について適用し、同日前に生じた旧租税特別措置法第三十七条の十第四項各号に規定する事由により交付を受ける当該各号に掲げる金額については、なお従前の例による。
suppl-4131-7/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-12/par-1
The provisions of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the amounts listed in the items of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation that are delivered due to the events prescribed in those items that occur on or after April 1, 2001, and with regard to the amounts listed in the items of Article 37-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation that are received due to the events prescribed in those items that occurred before that date, the provisions then in force continue to govern.
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### 第十三条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Capital Gains, etc. Where Property Is Donated to the State, etc.
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suppl-4131-7/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-13
**第一項** 新租税特別措置法第四十条第四項の規定は、施行日以後に行う同項に規定する取消しに係る延滞税について適用する。
suppl-4131-7/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-13/par-1
The provisions of Article 40, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to delinquent tax pertaining to a revocation prescribed in that paragraph that is made on or after the Effective Date.
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### 第十四条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Residents Related to Specified Foreign Subsidiaries, etc.
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suppl-4131-7/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-14
**第一項** 新租税特別措置法第四十条の五第一項の規定は、同項に規定する特定外国子会社等又は外国関係会社につき平成十三年四月一日以後に生ずる同項各号に掲げる事実について適用し、旧租税特別措置法第四十条の五第一項に規定する特定外国子会社等又は外国関係会社につき同日前に生じた同項各号に掲げる事実については、なお従前の例による。
suppl-4131-7/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-14/par-1
The provisions of Article 40-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the facts listed in the items of that paragraph that occur on or after April 1, 2001 with regard to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph, and with regard to the facts listed in the items of Article 40-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that occurred before that date with regard to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph, the provisions then in force continue to govern.
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### 第十五条（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整） — Adjustment between the Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Flat-Rate Tax Credit
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suppl-4131-7/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-15
**第一項** 附則第四条、第五条第一項、第七条、第十一条又は第十二条の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号）第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第四条、第五条第一項、第七条、第十一条及び第十二条の規定並びに」とする。
suppl-4131-7/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-15/par-1
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999) in the case where the provisions of Article 4, Article 5, paragraph (1), Article 7, Article 11 or Article 12 of the Supplementary Provisions apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 4, Article 5, paragraph (1), Article 7, Article 11 and Article 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), and".
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### 第十六条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4131-7/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-16
**第一項** 新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4131-7/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-16/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after the Effective Date, and with regard to corporation tax of a corporation for business years that began before the Effective Date, the provisions then in force continue to govern.
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### 第十七条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4131-7/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-17
**第一項** 新租税特別措置法第四十二条の七の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の七第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4131-7/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-17/par-1
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the Effective Date, and with regard to business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
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### 第十八条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4131-7/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18
**第一項** 新租税特別措置法第四十三条第一項の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項に規定する特定設備等については、なお従前の例による。
suppl-4131-7/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四十三条の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する研究施設について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の二第一項に規定する研究施設については、なお従前の例による。
suppl-4131-7/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-2
The provisions of Article 43-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to research facilities prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第四十三条の三第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定中核的民間施設について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十三条の三第一項に規定する特定中核的民間施設については、なお従前の例による。
suppl-4131-7/art-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-3
The provisions of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified core private facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to specified core private facilities prescribed in Article 43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第四十四条第一項の規定は、法人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4131-7/art-18/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-4
The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第五項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の二第一項に規定する高度技術工業用設備については、なお従前の例による。
suppl-4131-7/art-18/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-5
With regard to high-technology industrial equipment prescribed in Article 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第六項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十四条の四第二項に規定する技術革新設備については、なお従前の例による。
suppl-4131-7/art-18/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-6
With regard to technological innovation equipment prescribed in Article 44-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第七項** 新租税特別措置法第四十四条の六第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の六第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4131-7/art-18/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-7
The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to specified telecommunications equipment, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第八項** 新租税特別措置法第四十五条第一項の規定は、法人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項（同項の表の第六号から第八号までに係る部分を除く。）に規定する工業用機械等については、なお従前の例による。
suppl-4131-7/art-18/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-8
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding the part concerning items (vi) through (viii) of the table in that paragraph) of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第九項** 法人が平成十三年十一月十二日までに取得等をする旧租税特別措置法第四十五条第一項（同項の表の第六号から第八号までに係る部分に限る。）に規定する工業用機械等については、同条（これらの号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4131-7/art-18/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-9
With regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning items (vi) through (viii) of the table in that paragraph) of which a corporation makes an acquisition, etc. by November 12, 2001, the provisions of that Article (limited to the part concerning those items) remain in force.
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**第十項** 前項の規定の適用がある場合における新租税特別措置法第五十二条の二及び第五十二条の三の規定、租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号。以下この項において「平成十一年改正法」という。）附則第二十九条第四項の規定によりなおその効力を有するものとされる平成十一年改正法第一条の規定による改正前の租税特別措置法（以下この項において「平成十一年旧法」という。）第六十五条の七（平成十一年改正法附則第二十九条第四項の規定によりなおその効力を有するものとされる平成十一年旧法第六十五条の八第七項において準用する場合を含む。）の規定並びに租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号。以下この項において「平成十一年改正措置法」という。）附則第五条第二項の規定によりなおその効力を有するものとされる平成十一年改正措置法による改正前の租税特別措置法（以下この項において「平成十一年旧措置法」という。）第六十五条の七（平成十一年改正措置法附則第五条第二項の規定によりなおその効力を有するものとされる平成十一年旧措置法第六十五条の八第七項において準用する場合を含む。）の規定の適用については、新租税特別措置法第五十二条の二第一項中「又は第四十三条から第四十八条まで」とあるのは「若しくは第四十三条から第四十八条まで又は租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第十八条第九項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第四十五条第一項（同項の表の第六号から第八号までに係る部分に限る。）」と、平成十一年改正法附則第二十九条第四項の規定によりなおその効力を有するものとされる平成十一年旧法第六十五条の七第七項及び平成十一年改正措置法附則第五条第二項の規定によりなおその効力を有するものとされる平成十一年旧措置法第六十五条の七第七項中「第五十条まで」とあるのは「第五十条まで並びに租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第十八条第九項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第四十五条第一項（同項の表の第六号から第八号までに係る部分に限る。）」とする。
suppl-4131-7/art-18/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-10
With regard to the application of the provisions of Articles 52-2 and 52-3 of the New Act on Special Measures Concerning Taxation, the provisions of Article 65-7 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999; hereinafter referred to as the "1999 Amendment Act" in this paragraph) (hereinafter referred to as "the 1999 Former Act" in this paragraph), which remain in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act), and the provisions of Article 65-7 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999; hereinafter referred to as the "1999 Measures Amendment Act" in this paragraph) (hereinafter referred to as "the 1999 Former Measures Act" in this paragraph), which remain in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the 1999 Former Measures Act, which remains in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act), in the case where the provisions of the preceding paragraph apply, the phrase "or Articles 43 through 48" in Article 52-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Articles 43 through 48, or Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) (limited to the part concerning items (vi) through (viii) of the table in that paragraph), which remains in force pursuant to the provisions of Article 18, paragraph (9) of the Supplementary Provisions of that Act", and the phrase "through Article 50" in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act, and in Article 65-7, paragraph (7) of the 1999 Former Measures Act, which remains in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act, is deemed to be replaced with "through Article 50, and Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) (limited to the part concerning items (vi) through (viii) of the table in that paragraph), which remains in force pursuant to the provisions of Article 18, paragraph (9) of the Supplementary Provisions of that Act".
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**第十一項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十五条の三第一項に規定する特定情報通信機器については、なお従前の例による。
suppl-4131-7/art-18/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-11
With regard to specified information and communications equipment prescribed in Article 45-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第十二項** 新租税特別措置法第四十五条の三第一項の規定は、法人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十五条の二第二項に規定する医療用機器等については、なお従前の例による。
suppl-4131-7/art-18/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-12
The provisions of Article 45-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第十三項** 新租税特別措置法第四十五条の三第三項の規定は、法人が平成十三年四月一日以後に行われる同項に規定する適格合併、適格分割、適格現物出資又は適格事後設立により同項に規定する特定医療用建物の移転を受ける場合について適用する。
suppl-4131-7/art-18/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-13
The provisions of Article 45-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply where a corporation receives a transfer of specified medical buildings prescribed in that paragraph through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets prescribed in that paragraph that is carried out on or after April 1, 2001.
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**第十四項** 新租税特別措置法第四十六条の二第二項の規定は、法人が施行日以後に取得又は製作をする同項に規定する障害者対応設備等について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十六条の二第二項に規定する障害者対応設備等については、なお従前の例による。
suppl-4131-7/art-18/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-14
The provisions of Article 46-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and with regard to equipment for persons with disabilities, etc. prescribed in Article 46-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第十五項** 新租税特別措置法第四十七条第二項の規定は、法人が平成十三年四月一日以後に行われる同項に規定する適格合併、適格分割、適格現物出資又は適格事後設立により同項に規定する優良賃貸住宅の移転を受ける場合について適用する。
suppl-4131-7/art-18/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-15
The provisions of Article 47, paragraph (2) of the New Act on Special Measures Concerning Taxation apply where a corporation receives a transfer of good-quality rental housing prescribed in that paragraph through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets prescribed in that paragraph that is carried out on or after April 1, 2001.
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**第十六項** 新租税特別措置法第四十七条の二第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第二項に規定する特定再開発建築物等については、なお従前の例による。
suppl-4131-7/art-18/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-16
The provisions of Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to specified redevelopment buildings, etc. prescribed in Article 47, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第十七項** 新租税特別措置法第四十七条の二第二項の規定は、法人が平成十三年四月一日以後に行われる同項に規定する適格合併等により同項に規定する特定再開発建築物等の移転を受ける場合について適用する。
suppl-4131-7/art-18/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-17
The provisions of Article 47-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply where a corporation receives a transfer of specified redevelopment buildings, etc. prescribed in that paragraph through a qualified merger, etc. prescribed in that paragraph that is carried out on or after April 1, 2001.
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**第十八項** 新租税特別措置法第四十七条の二第三項第一号の規定は、法人が施行日以後に取得又は新築をする同号に掲げる建築物について適用し、法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第三項第一号に掲げる建築物については、なお従前の例による。
suppl-4131-7/art-18/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-18
The provisions of Article 47-2, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation apply to buildings listed in that item that a corporation acquires or newly builds on or after the Effective Date, and with regard to buildings listed in Article 47, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第十九項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第三項第三号に掲げる建築物については、なお従前の例による。
suppl-4131-7/art-18/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-19
With regard to buildings listed in Article 47, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第二十項** 新租税特別措置法第四十八条第二項の規定は、法人が平成十三年四月一日以後に行われる同項に規定する適格合併等により同項に規定する倉庫用建物等の移転を受ける場合について適用する。
suppl-4131-7/art-18/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-20
The provisions of Article 48, paragraph (2) of the New Act on Special Measures Concerning Taxation apply where a corporation receives a transfer of warehouse buildings, etc. prescribed in that paragraph through a qualified merger, etc. prescribed in that paragraph that is carried out on or after April 1, 2001.
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**第二十一項** 新租税特別措置法第五十条第一項の規定は、法人が施行日以後に同項に規定する植林費を支出する場合について適用し、法人が施行日前に旧租税特別措置法第五十条第一項に規定する植林費を支出した場合については、なお従前の例による。
suppl-4131-7/art-18/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-21
The provisions of Article 50, paragraph (1) of the New Act on Special Measures Concerning Taxation apply where a corporation pays planting expenses prescribed in that paragraph on or after the Effective Date, and with regard to cases where a corporation paid planting expenses prescribed in Article 50, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.
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**第二十二項** 法人が施行日前に支出した旧租税特別措置法第五十二条第一項第四号に定める負担金については、なお従前の例による。
suppl-4131-7/art-18/par-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-22
With regard to contributions specified in Article 52, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date, the provisions then in force continue to govern.
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### 第十九条（特別償却不足額がある場合の償却限度額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of the Depreciation Limit Where There Is a Special Depreciation Shortfall
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suppl-4131-7/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-19
**第一項** 新租税特別措置法第五十二条の二第四項の規定は、法人が平成十三年四月一日以後に行われる同項に規定する適格合併等により同項に規定する特別償却対象資産の移転を受ける場合について適用する。
suppl-4131-7/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-19/par-1
The provisions of Article 52-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply where a corporation receives a transfer of an asset subject to special depreciation prescribed in that paragraph through a qualified merger, etc. prescribed in that paragraph that is carried out on or after April 1, 2001.
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### 第二十条（準備金方式による特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation by the Reserve Method
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suppl-4131-7/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20
**第一項** 新租税特別措置法第五十二条の三の規定は、法人の平成十三年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、次項から第二十二項までに定める場合を除き、なお従前の例による。ただし、同条第十五項後段、第十六項、第十七項後段、第十九項、第二十項後段、第二十二項、第二十三項後段及び第二十五項の規定は、これらの規定に規定する合併法人、分割承継法人、被現物出資法人又は被事後設立法人の同日以後に終了する事業年度分の法人税について適用する。
suppl-4131-7/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-1
The provisions of Article 52-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years beginning on or after April 1, 2001, and with regard to corporation tax of a corporation for business years that began before that date, the provisions then in force continue to govern, except in the cases provided for in the following paragraph through paragraph (22); provided, however, that the provisions of the second sentence of paragraph (15), paragraph (16), the second sentence of paragraph (17), paragraph (19), the second sentence of paragraph (20), paragraph (22), the second sentence of paragraph (23) and paragraph (25) of that Article apply to corporation tax of a merging corporation, successor corporation in a company split, corporation receiving a capital contribution in kind or transferee corporation in a post-formation acquisition prescribed in those provisions for business years ending on or after that date.
machine translation, not official
**第二項** 平成十三年四月一日前に開始した各事業年度において旧租税特別措置法第五十二条の三第一項の規定により損金の額に算入された金額が同項の特別償却限度額に満たない場合には、法人が、同項の規定の適用を受けた事業年度終了の日の翌日以後一年以内に終了する各事業年度（平成十三年四月一日以後に開始する事業年度に限るものとし、当該各事業年度まで連続して青色申告書を提出している場合に限る。）において、その満たない金額（その金額のうち同条第二項の規定又はこの項の規定により既に損金の額に算入された金額があるときは、当該金額を控除した金額）以下の金額を損金経理の方法により特別償却準備金として積み立てたときは、当該積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
suppl-4131-7/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2
Where the amount included in deductible expenses pursuant to the provisions of Article 52-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation in each business year that began before April 1, 2001 is less than the special depreciation limit referred to in that paragraph, if a corporation, in each business year that ends within one year after the day following the end of the business year in which the provisions of that paragraph were applied (limited to business years beginning on or after April 1, 2001, and limited to the case where the corporation has continuously filed blue returns up to each of those business years), sets aside an amount not exceeding the amount of the shortfall (where any part of that amount has already been included in deductible expenses pursuant to the provisions of paragraph (2) of that Article or the provisions of this paragraph, the amount obtained by deducting that amount) as a reserve for special depreciation through accounting as an expense or loss, the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第三項** 旧租税特別措置法第五十二条の三第一項若しくは第二項の規定又は前項の規定の適用を受けた法人が平成十三年四月一日以後に終了する各事業年度終了の日において、前事業年度から繰り越された特別償却準備金の金額（その日までに同条第五項若しくは次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額又は前事業年度終了の日までに同条第四項の規定若しくはこの項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）がある場合には、当該特別償却準備金の金額については、その積立てをした事業年度別に区分した各金額ごとに、当該区分した金額の積立てをした事業年度の所得の金額の計算上旧租税特別措置法第五十二条の三第一項若しくは第二項の規定又は前項の規定により損金の額に算入された金額に当該各事業年度の月数を乗じてこれを八十四で除して計算した金額（当該計算した金額が当該区分した金額を超える場合には、当該区分した金額）に相当する金額を、それぞれ、当該事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4131-7/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3
Where, as of the end of each business year ending on or after April 1, 2001 of a corporation to which the provisions of Article 52-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation or the provisions of the preceding paragraph have been applied, there is an amount of the reserve for special depreciation carried forward from the preceding business year (where there is an amount that has been, or has come to be required to be, included in gross profit pursuant to the provisions of paragraph (5) of that Article or the following paragraph by that day, or an amount included in gross profit pursuant to the provisions of paragraph (4) of that Article or the provisions of this paragraph by the end of the preceding business year, the amount obtained by deducting those amounts; the same applies hereinafter in this Article), then, with regard to that amount of the reserve for special depreciation, for each of the amounts into which it is divided by the business year in which it was set aside, the amount equivalent to the amount calculated by multiplying the amount included in deductible expenses pursuant to the provisions of Article 52-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation or the provisions of the preceding paragraph in calculating the amount of income for the business year in which that divided amount was set aside by the number of months in each of those business years and dividing the result by 84 (where the calculated amount exceeds that divided amount, that divided amount) is included in gross profit in calculating the amount of income for each of those business years, respectively.
machine translation, not official
**第四項** 前項に規定する法人が平成十三年四月一日以後に次の各号に掲げる場合（適格合併、適格分割、適格現物出資又は適格事後設立（それぞれ新租税特別措置法第二条第二項第十一号、第十四号、第十七号又は第十八号に規定する適格合併、適格分割、適格現物出資又は適格事後設立をいう。以下この条において同じ。）により減価償却資産（同項第二十五号に規定する減価償却資産をいう。以下この条において同じ。）の全部を移転した場合を除く。）に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日を含む事業年度（第二号に掲げる場合にあっては、合併又は分割型分割（同項第十二号に規定する分割型分割をいう。以下この項において同じ。）の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。この場合において、第三号に掲げる場合にあっては、同号に規定する特別償却準備金の金額をその積立てをした事業年度別に区分した各金額のうち、その積立てをした事業年度が最も古いものから順次益金の額に算入されるものとする。
suppl-4131-7/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4
If a corporation prescribed in the preceding paragraph comes to fall under any of the cases listed in the following items on or after April 1, 2001 (excluding the case where it has transferred all of its depreciable assets (meaning depreciable assets prescribed in Article 2, paragraph (2), item (xxv) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets (meaning a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets prescribed in item (xi), (xiv), (xvii) or (xviii) of that paragraph, respectively; the same applies hereinafter in this Article)), the amount equivalent to the amount specified in the relevant item is included in gross profit in calculating the amount of income for the business year that includes the day on which it came to fall under that case (in the case listed in item (ii), the business year that includes the day before the date of the merger or company split by split-off (meaning a company split by split-off prescribed in item (xii) of that paragraph; the same applies hereinafter in this paragraph)). In this case, in the case listed in item (iii), the amounts into which the amount of the reserve for special depreciation prescribed in that item is divided by the business year in which it was set aside are to be included in gross profit in order, starting from the one set aside in the earliest business year.
machine translation, not official
**一** 減価償却資産の全部を有しないこととなった場合（次号に該当する場合を除く。） その有しなくなった日における特別償却準備金の金額
suppl-4131-7/art-20/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-1
where the corporation has ceased to hold all of its depreciable assets (excluding the case falling under the following item): the amount of the reserve for special depreciation as of the day on which it ceased to hold them;
machine translation, not official
**二** 合併又は分割型分割により合併法人（新租税特別措置法第二条第二項第四号に規定する合併法人をいう。以下この条及び次条において同じ。）又は分割承継法人（同項第六号に規定する分割承継法人をいう。第十三項において同じ。）に減価償却資産の全部を移転した場合 その合併又は分割型分割の直前における特別償却準備金の金額
suppl-4131-7/art-20/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-2
where the corporation has transferred all of its depreciable assets to a merging corporation (meaning a merging corporation prescribed in Article 2, paragraph (2), item (iv) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and the following Article) or a successor corporation in a company split (meaning a successor corporation in a company split prescribed in item (vi) of that paragraph; the same applies in paragraph (13)) through a merger or company split by split-off: the amount of the reserve for special depreciation immediately before that merger or company split by split-off;
machine translation, not official
**三** 前項及び前二号の場合以外の場合において特別償却準備金の金額を取り崩した場合 その取り崩した日における特別償却準備金の金額のうちその取り崩した金額に相当する金額
suppl-4131-7/art-20/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-3
where the corporation has reversed the amount of the reserve for special depreciation in a case other than the cases under the preceding paragraph and the preceding two items: the amount equivalent to the reversed amount out of the amount of the reserve for special depreciation as of the day on which it reversed it.
machine translation, not official
**第五項** 第三項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-4131-7/art-20/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-5
The number of months referred to in paragraph (3) is calculated according to the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第六項** 第二項の規定は、旧租税特別措置法第五十二条の三第一項の規定の適用を受けた事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書に第二項に規定する満たない金額の明細書の添付があり、かつ、同項の規定の適用を受けようとする事業年度の新租税特別措置法第二条第二項第二十七号に規定する確定申告書等に特別償却準備金として積み立てた金額の損金算入に関する申告の記載及びその積み立てた金額の計算に関する明細書の添付がある場合に限り、適用する。
suppl-4131-7/art-20/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-6
The provisions of paragraph (2) apply only if a written statement of the shortfall prescribed in paragraph (2) is attached to the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act for each business year on or after the business year in which the provisions of Article 52-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied, and the tax return, etc. prescribed in Article 2, paragraph (2), item (xxvii) of the New Act on Special Measures Concerning Taxation for the business year for which the application of the provisions of paragraph (2) is sought contains a statement regarding the inclusion in deductible expenses of the amount set aside as a reserve for special depreciation and has attached to it a written statement concerning the calculation of the amount so set aside.
machine translation, not official
**第七項** 法人で平成十三年四月一日以後最初に終了する事業年度において旧租税特別措置法第四十二条の五第一項、第四十二条の六第一項、第四十二条の七第一項、第四十二条の八第一項、第四十二条の十二第一項又は第四十三条から第四十八条までの規定（以下この項において「旧特別償却に関する規定」という。）の適用を受けることができるものが、同日以後に行う適格分社型分割（新租税特別措置法第二条第二項第十六号に規定する適格分社型分割をいう。）、適格現物出資又は適格事後設立（以下この条において「適格分社型分割等」という。）により旧特別償却に関する規定に規定する減価償却資産（以下この条において「旧特別償却対象資産」という。）を移転する場合において、当該旧特別償却に関する規定の適用を受けることに代えて、当該適格分社型分割等の直前の時を当該事業年度終了の時として当該旧特別償却に関する規定に規定する特別償却限度額以下の金額を特別償却準備金として積み立てたときは、当該積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
suppl-4131-7/art-20/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7
Where a corporation that may apply the provisions of Article 42-5, paragraph (1), Article 42-6, paragraph (1), Article 42-7, paragraph (1), Article 42-8, paragraph (1), Article 42-12, paragraph (1) or Articles 43 through 48 of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as the "former provisions on special depreciation" in this paragraph) in the business year ending first on or after April 1, 2001 transfers depreciable assets prescribed in the former provisions on special depreciation (hereinafter referred to as an "asset subject to the former special depreciation" in this Article) through a qualified company split by spin-off (meaning a qualified company split by spin-off prescribed in Article 2, paragraph (2), item (xvi) of the New Act on Special Measures Concerning Taxation), qualified capital contribution in kind or qualified post-formation acquisition of assets (hereinafter referred to as a "qualified company split by spin-off, etc." in this Article) carried out on or after that date, if, in lieu of applying the former provisions on special depreciation, it sets aside an amount not exceeding the special depreciation limit prescribed in the former provisions on special depreciation as a reserve for special depreciation, treating the time immediately before that qualified company split by spin-off, etc. as the end of that business year, the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第八項** 平成十三年四月一日前に開始した各事業年度において旧租税特別措置法第五十二条の三第一項の規定により損金の額に算入された金額が同項の特別償却限度額に満たない場合で、かつ、法人が、同項の規定の適用を受けた事業年度終了の日の翌日以後一年以内に終了する各事業年度（当該各事業年度まで連続して青色申告書を提出している場合に限る。）において平成十三年四月一日以後に行われる適格分社型分割等により旧特別償却対象資産を移転する場合には、当該適格分社型分割等の直前の時を当該事業年度終了の時としてその満たない金額（その金額のうち同条第二項又はこの項の規定により既に損金の額に算入された金額があるときは、当該金額を控除した金額）以下の金額を特別償却準備金として積み立てたときは、当該積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
suppl-4131-7/art-20/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8
Where the amount included in deductible expenses pursuant to the provisions of Article 52-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation in each business year that began before April 1, 2001 is less than the special depreciation limit referred to in that paragraph, and a corporation transfers an asset subject to the former special depreciation through a qualified company split by spin-off, etc. carried out on or after April 1, 2001 in each business year that ends within one year after the day following the end of the business year in which the provisions of that paragraph were applied (limited to the case where the corporation has continuously filed blue returns up to each of those business years), if the corporation, treating the time immediately before that qualified company split by spin-off, etc. as the end of that business year, sets aside an amount not exceeding the amount of the shortfall (where any part of that amount has already been included in deductible expenses pursuant to the provisions of paragraph (2) of that Article or this paragraph, the amount obtained by deducting that amount) as a reserve for special depreciation, the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第九項** 法人が前二項の規定の適用を受ける事業年度において、特別償却準備金として積み立てた金額が旧租税特別措置法第四十五条の二第三項、第四十六条、第四十六条の二第一項又は第四十六条の三から第四十八条までの規定に係るものであるときは、当該積み立てた金額のうちこれらの規定に規定する特別償却限度額に達するまでの金額は、まず第七項の規定による積立てがあったものとみなす。
suppl-4131-7/art-20/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-9
Where, in the business year in which a corporation applies the provisions of the preceding two paragraphs, the amount set aside as a reserve for special depreciation pertains to the provisions of Article 45-2, paragraph (3), Article 46, Article 46-2, paragraph (1) or Articles 46-3 through 48 of the Former Act on Special Measures Concerning Taxation, the portion of the amount so set aside up to the special depreciation limit prescribed in those provisions is deemed to have been set aside first under the provisions of paragraph (7).
machine translation, not official
**第十項** 第七項及び第八項の規定は、これらの規定に規定する法人が適格分社型分割等の日以後二月以内にこれらの規定の特別償却準備金の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
suppl-4131-7/art-20/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-10
The provisions of paragraphs (7) and (8) apply only if the corporation prescribed in those provisions submits a document stating the amount of the reserve for special depreciation under those provisions and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over its place for tax payment within two months after the date of the qualified company split by spin-off, etc.
machine translation, not official
**第十一項** 旧租税特別措置法第五十二条の三第一項若しくは第二項又は第二項の特別償却準備金を積み立てている法人が平成十三年四月一日以後の適格合併により合併法人に減価償却資産を移転した場合には、その適格合併直前における特別償却準備金の金額は、当該合併法人に引き継ぐものとする。この場合において、その合併法人が引継ぎを受けた特別償却準備金の金額は、当該合併法人がその適格合併の日において有する特別償却準備金の金額とみなす。
suppl-4131-7/art-20/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-11
Where a corporation that has set aside a reserve for special depreciation under Article 52-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation or paragraph (2) transfers depreciable assets to a merging corporation through a qualified merger carried out on or after April 1, 2001, the amount of the reserve for special depreciation immediately before that qualified merger is to be taken over by that merging corporation. In this case, the amount of the reserve for special depreciation taken over by that merging corporation is deemed to be the amount of the reserve for special depreciation held by that merging corporation as of the date of that qualified merger.
machine translation, not official
**第十二項** 前項に規定する合併法人のその適格合併の日を含む事業年度に係る第三項の規定の適用については、同項に規定する前事業年度から繰り越された特別償却準備金の金額は、前項の規定により当該合併法人が有するものとみなされた特別償却準備金の金額を含むものとする。この場合において、当該合併法人が合併後存続する法人であるときは、その有するものとみなされた特別償却準備金の金額については、第三項中「当該各事業年度の月数」とあるのは、「当該適格合併の日から同日を含む事業年度終了の日までの期間の月数」とする。
suppl-4131-7/art-20/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-12
With regard to the application of the provisions of paragraph (3) for the business year of the merging corporation prescribed in the preceding paragraph that includes the date of that qualified merger, the amount of the reserve for special depreciation carried forward from the preceding business year prescribed in that paragraph is to include the amount of the reserve for special depreciation deemed to be held by that merging corporation pursuant to the provisions of the preceding paragraph. In this case, where that merging corporation is the corporation surviving the merger, with regard to the amount of the reserve for special depreciation deemed to be held by it, the phrase "the number of months in each of those business years" in paragraph (3) is deemed to be replaced with "the number of months in the period from the date of that qualified merger to the end of the business year that includes that date".
machine translation, not official
**第十三項** 旧租税特別措置法第五十二条の三第一項若しくは第二項又は第二項、第七項若しくは第八項の特別償却準備金を積み立てている法人が適格分割により分割承継法人に旧特別償却対象資産を移転した場合として政令で定める場合（当該適格分割により減価償却資産の全部を移転した場合を含む。）には、その適格分割直前における特別償却準備金の金額のうちその移転することとなった旧特別償却対象資産に係るものとして政令で定めるところにより計算した金額（当該適格分割により減価償却資産の全部を移転した場合には、その適格分割直前における特別償却準備金の金額）は、当該分割承継法人に引き継ぐものとする。この場合において、その分割承継法人が引継ぎを受けた特別償却準備金の金額は、当該分割承継法人がその適格分割の日において有する特別償却準備金の金額とみなす。
suppl-4131-7/art-20/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-13
Where a corporation that has set aside a reserve for special depreciation under Article 52-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation or paragraph (2), (7) or (8) falls under a case specified by Cabinet Order as a case where it has transferred an asset subject to the former special depreciation to a successor corporation in a company split through a qualified company split (including the case where it has transferred all of its depreciable assets through that qualified company split), the amount calculated pursuant to the provisions of Cabinet Order as pertaining to the asset subject to the former special depreciation so transferred, out of the amount of the reserve for special depreciation immediately before that qualified company split (where it has transferred all of its depreciable assets through that qualified company split, the amount of the reserve for special depreciation immediately before that qualified company split), is to be taken over by that successor corporation in a company split. In this case, the amount of the reserve for special depreciation taken over by that successor corporation in a company split is deemed to be the amount of the reserve for special depreciation held by that successor corporation in a company split as of the date of that qualified company split.
machine translation, not official
**第十四項** 前項の場合において、同項の適格分割が分社型分割（新租税特別措置法第二条第二項第十三号に規定する分社型分割をいう。）であるときの前項の特別償却準備金を積み立てている法人の当該適格分割の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格分割の日の前日を当該事業年度終了の日とみなして、第三項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該事業年度開始の日から当該適格分割の日の前日までの期間の月数」とする。
suppl-4131-7/art-20/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-14
In the case referred to in the preceding paragraph, where the qualified company split referred to in that paragraph is a company split by spin-off (meaning a company split by spin-off prescribed in Article 2, paragraph (2), item (xiii) of the New Act on Special Measures Concerning Taxation), with regard to the business year of the corporation that has set aside the reserve for special depreciation referred to in the preceding paragraph that includes the date of that qualified company split (excluding that business year where that date is the first day of the business year of that corporation), the provisions of paragraph (3) apply by deeming the day before the date of that qualified company split to be the end of that business year. In this case, the phrase "the number of months in each of those business years" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of that business year to the day before the date of that qualified company split".
machine translation, not official
**第十五項** 第十三項に規定する分割承継法人のその適格分割の日を含む事業年度に係る第三項の規定の適用については、同項に規定する前事業年度から繰り越された特別償却準備金の金額は、第十三項の規定により当該分割承継法人が有するものとみなされた特別償却準備金の金額を含むものとする。この場合において、当該分割承継法人が当該適格分割により設立された法人でないときは、当該分割承継法人の有するものとみなされた特別償却準備金の金額については、第三項中「当該各事業年度の月数」とあるのは、「当該適格分割の日から同日を含む事業年度終了の日までの期間の月数」とする。
suppl-4131-7/art-20/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-15
With regard to the application of the provisions of paragraph (3) for the business year of the successor corporation in a company split prescribed in paragraph (13) that includes the date of that qualified company split, the amount of the reserve for special depreciation carried forward from the preceding business year prescribed in paragraph (3) is to include the amount of the reserve for special depreciation deemed to be held by that successor corporation in a company split pursuant to the provisions of paragraph (13). In this case, where that successor corporation in a company split is not a corporation incorporated through that qualified company split, with regard to the amount of the reserve for special depreciation deemed to be held by that successor corporation in a company split, the phrase "the number of months in each of those business years" in paragraph (3) is deemed to be replaced with "the number of months in the period from the date of that qualified company split to the end of the business year that includes that date".
machine translation, not official
**第十六項** 旧租税特別措置法第五十二条の三第一項若しくは第二項又は第二項、第七項若しくは第八項の特別償却準備金を積み立てている法人が平成十三年四月一日以後の適格現物出資により被現物出資法人（新租税特別措置法第二条第二項第八号に規定する被現物出資法人をいう。以下この項において同じ。）に旧特別償却対象資産を移転した場合として政令で定める場合（当該適格現物出資により減価償却資産の全部を移転した場合を含む。）には、その適格現物出資直前における特別償却準備金の金額のうちその移転することとなった旧特別償却対象資産に係るものとして政令で定めるところにより計算した金額（当該適格現物出資により減価償却資産の全部を移転した場合には、その適格現物出資直前における特別償却準備金の金額）は、当該被現物出資法人に引き継ぐものとする。この場合において、その被現物出資法人が引継ぎを受けた特別償却準備金の金額は、当該被現物出資法人がその適格現物出資の日において有する特別償却準備金の金額とみなす。
suppl-4131-7/art-20/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-16
Where a corporation that has set aside a reserve for special depreciation under Article 52-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation or paragraph (2), (7) or (8) falls under a case specified by Cabinet Order as a case where it has transferred an asset subject to the former special depreciation to a corporation receiving a capital contribution in kind (meaning a corporation receiving a capital contribution in kind prescribed in Article 2, paragraph (2), item (viii) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) through a qualified capital contribution in kind carried out on or after April 1, 2001 (including the case where it has transferred all of its depreciable assets through that qualified capital contribution in kind), the amount calculated pursuant to the provisions of Cabinet Order as pertaining to the asset subject to the former special depreciation so transferred, out of the amount of the reserve for special depreciation immediately before that qualified capital contribution in kind (where it has transferred all of its depreciable assets through that qualified capital contribution in kind, the amount of the reserve for special depreciation immediately before that qualified capital contribution in kind), is to be taken over by that corporation receiving a capital contribution in kind. In this case, the amount of the reserve for special depreciation taken over by that corporation receiving a capital contribution in kind is deemed to be the amount of the reserve for special depreciation held by that corporation receiving a capital contribution in kind as of the date of that qualified capital contribution in kind.
machine translation, not official
**第十七項** 前項の場合において、同項の特別償却準備金を積み立てている法人の当該適格現物出資の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格現物出資の日の前日を当該事業年度終了の日とみなして、第三項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該事業年度開始の日から当該適格現物出資の日の前日までの期間の月数」とする。
suppl-4131-7/art-20/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-17
In the case referred to in the preceding paragraph, with regard to the business year of the corporation that has set aside the reserve for special depreciation referred to in that paragraph that includes the date of that qualified capital contribution in kind (excluding that business year where that date is the first day of the business year of that corporation), the provisions of paragraph (3) apply by deeming the day before the date of that qualified capital contribution in kind to be the end of that business year. In this case, the phrase "the number of months in each of those business years" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of that business year to the day before the date of that qualified capital contribution in kind".
machine translation, not official
**第十八項** 第十六項に規定する被現物出資法人のその適格現物出資の日を含む事業年度に係る第三項の規定の適用については、同項に規定する前事業年度から繰り越された特別償却準備金の金額は、第十六項の規定により当該被現物出資法人が有するものとみなされた特別償却準備金の金額を含むものとする。この場合において、当該被現物出資法人が当該適格現物出資により設立された法人でないときは、当該被現物出資法人の有するものとみなされた特別償却準備金の金額については、第三項中「当該各事業年度の月数」とあるのは、「当該適格現物出資の日から同日を含む事業年度終了の日までの期間の月数」とする。
suppl-4131-7/art-20/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-18
With regard to the application of the provisions of paragraph (3) for the business year of the corporation receiving a capital contribution in kind prescribed in paragraph (16) that includes the date of that qualified capital contribution in kind, the amount of the reserve for special depreciation carried forward from the preceding business year prescribed in paragraph (3) is to include the amount of the reserve for special depreciation deemed to be held by that corporation receiving a capital contribution in kind pursuant to the provisions of paragraph (16). In this case, where that corporation receiving a capital contribution in kind is not a corporation incorporated through that qualified capital contribution in kind, with regard to the amount of the reserve for special depreciation deemed to be held by that corporation receiving a capital contribution in kind, the phrase "the number of months in each of those business years" in paragraph (3) is deemed to be replaced with "the number of months in the period from the date of that qualified capital contribution in kind to the end of the business year that includes that date".
machine translation, not official
**第十九項** 旧租税特別措置法第五十二条の三第一項若しくは第二項又は第二項、第七項若しくは第八項の特別償却準備金を積み立てている法人が平成十三年四月一日以後の適格事後設立により被事後設立法人（新租税特別措置法第二条第二項第十号に規定する被事後設立法人をいう。以下この項において同じ。）に旧特別償却対象資産を移転した場合として政令で定める場合（当該適格事後設立により減価償却資産の全部を移転した場合を含む。）には、その適格事後設立直前における特別償却準備金の金額のうちその移転することとなった旧特別償却対象資産に係るものとして政令で定めるところにより計算した金額（当該適格事後設立により減価償却資産の全部を移転した場合には、その適格事後設立直前における特別償却準備金の金額）は、当該被事後設立法人に引き継ぐものとする。この場合において、その被事後設立法人が引継ぎを受けた特別償却準備金の金額は、当該被事後設立法人がその適格事後設立の日において有する特別償却準備金の金額とみなす。
suppl-4131-7/art-20/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-19
Where a corporation that has set aside a reserve for special depreciation under Article 52-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation or paragraph (2), (7) or (8) falls under a case specified by Cabinet Order as a case where it has transferred an asset subject to the former special depreciation to a transferee corporation in a post-formation acquisition (meaning a transferee corporation in a post-formation acquisition prescribed in Article 2, paragraph (2), item (x) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) through a qualified post-formation acquisition of assets carried out on or after April 1, 2001 (including the case where it has transferred all of its depreciable assets through that qualified post-formation acquisition of assets), the amount calculated pursuant to the provisions of Cabinet Order as pertaining to the asset subject to the former special depreciation so transferred, out of the amount of the reserve for special depreciation immediately before that qualified post-formation acquisition of assets (where it has transferred all of its depreciable assets through that qualified post-formation acquisition of assets, the amount of the reserve for special depreciation immediately before that qualified post-formation acquisition of assets), is to be taken over by that transferee corporation in a post-formation acquisition. In this case, the amount of the reserve for special depreciation taken over by that transferee corporation in a post-formation acquisition is deemed to be the amount of the reserve for special depreciation held by that transferee corporation in a post-formation acquisition as of the date of that qualified post-formation acquisition of assets.
machine translation, not official
**第二十項** 前項の場合において、同項の特別償却準備金を積み立てている法人の当該適格事後設立の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格事後設立の日の前日を当該事業年度終了の日とみなして、第三項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該事業年度開始の日から当該適格事後設立の日の前日までの期間の月数」とする。
suppl-4131-7/art-20/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-20
In the case referred to in the preceding paragraph, with regard to the business year of the corporation that has set aside the reserve for special depreciation referred to in that paragraph that includes the date of that qualified post-formation acquisition of assets (excluding that business year where that date is the first day of the business year of that corporation), the provisions of paragraph (3) apply by deeming the day before the date of that qualified post-formation acquisition of assets to be the end of that business year. In this case, the phrase "the number of months in each of those business years" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of that business year to the day before the date of that qualified post-formation acquisition of assets".
machine translation, not official
**第二十一項** 第十九項に規定する被事後設立法人のその適格事後設立の日を含む事業年度に係る第三項の規定の適用については、同項に規定する前事業年度から繰り越された特別償却準備金の金額は、第十九項の規定により当該被事後設立法人が有するものとみなされた特別償却準備金の金額を含むものとする。この場合において、当該被事後設立法人の有するものとみなされた特別償却準備金の金額については、第三項中「当該各事業年度の月数」とあるのは、「当該適格事後設立の日から同日を含む事業年度終了の日までの期間の月数」とする。
suppl-4131-7/art-20/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-21
With regard to the application of the provisions of paragraph (3) for the business year of the transferee corporation in a post-formation acquisition prescribed in paragraph (19) that includes the date of that qualified post-formation acquisition of assets, the amount of the reserve for special depreciation carried forward from the preceding business year prescribed in paragraph (3) is to include the amount of the reserve for special depreciation deemed to be held by that transferee corporation in a post-formation acquisition pursuant to the provisions of paragraph (19). In this case, with regard to the amount of the reserve for special depreciation deemed to be held by that transferee corporation in a post-formation acquisition, the phrase "the number of months in each of those business years" in paragraph (3) is deemed to be replaced with "the number of months in the period from the date of that qualified post-formation acquisition of assets to the end of the business year that includes that date".
machine translation, not official
**第二十二項** 第五項、第六項及び第十項に定めるもののほか、第二項から第四項まで、第七項から第九項まで及び第十一項から前項までの規定の適用に関し必要な事項は、政令で定める。
suppl-4131-7/art-20/par-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-22
Beyond what is provided for in paragraphs (5), (6) and (10), necessary matters concerning the application of the provisions of paragraphs (2) through (4), paragraphs (7) through (9) and paragraph (11) through the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第二十一条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
caption: machine translation, not official
suppl-4131-7/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21
**第一項** 新租税特別措置法第五十五条から第五十六条の二まで、第五十六条の四、第五十七条の三から第五十七条の九まで、第五十八条の二及び第六十一条の二の規定は、平成十三年四月一日以後に合併、分割、現物出資又は事後設立（法人税法第二条第十二号の六に規定する事後設立をいう。以下同じ。）が行われる場合について適用し、同日前に合併、現物出資又は事後設立が行われた場合については、なお従前の例による。
suppl-4131-7/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-1
The provisions of Articles 55 through 56-2, Article 56-4, Articles 57-3 through 57-9, Article 58-2 and Article 61-2 of the New Act on Special Measures Concerning Taxation apply to the case where a merger, company split, capital contribution in kind or post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the Corporation Tax Act; the same applies hereinafter) is carried out on or after April 1, 2001, and the provisions then in force continue to govern the case where a merger, capital contribution in kind or post-formation acquisition of assets was carried out before that date.
machine translation, not official
**第二項** 旧租税特別措置法第五十六条の三第一項に規定する法人が、平成十三年四月一日から同日以後最初に開始する事業年度開始の日までの間に合併（当該法人が被合併法人（新租税特別措置法第二条第二項第三号に規定する被合併法人をいう。以下この条において同じ。）となるものに限る。）を行った場合において、その合併の日の前日を含む事業年度の旧租税特別措置法第五十六条の三の規定の適用については、同条第一項中「解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く」とあるのは「当該法人が被合併法人となる適格合併を行う場合における当該適格合併（法人税法第二条第十二号の八に規定する適格合併をいう。以下この条において同じ。）の日の前日を含む事業年度に限る」と、同項第一号中「交換」とあるのは「交換、法人税法第二条第十二号の十に規定する分社型分割（同条第十二号の十三に規定する適格分社型分割を除く。）」と、同条第四項中「が合併法人」とあるのは「が適格合併又は合併（平成十三年四月一日前に行われた合併に限る。）に係る合併法人」と、「その合併」とあるのは「その適格合併又は合併」と、同条第五項中「事業年度」とあるのは「事業年度（第二号に掲げる場合であつて、合併（適格合併を除く。）により解散した場合には、その合併の日の前日を含む事業年度）」と、同項第二号中「解散した場合 当該」とあるのは「解散した場合（適格合併により解散した場合を除く。） その」と、「金額（合併により解散した場合において合併法人に引き継がれたものを除く。）」とあるのは「金額」と、同条第八項中「第五十五条第九項、第十項及び第十一項前段」とあるのは「第五十五条第十項、第十一項及び第十二項前段」と、「合併した」とあるのは「被合併法人となる適格合併が行われた」と、「同条第十項」とあるのは「同条第十一項」と、「第五十六条の三第一項」とあるのは「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第五十六条の三第一項」と、「同条第十一項前段」とあるのは「同条第十二項前段」とする。
suppl-4131-7/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-2
In the case where a corporation prescribed in Article 56-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation has carried out a merger (limited to one in which that corporation becomes the merged corporation (meaning a merged corporation prescribed in Article 2, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article)) during the period from April 1, 2001 to the first day of the first business year beginning on or after that date, with regard to the application of the provisions of Article 56-3 of the Former Act on Special Measures Concerning Taxation for the business year that includes the day before the date of that merger, the phrase "excluding the business year that includes the date of dissolution (excluding dissolution due to a merger) and each business year during liquidation" in paragraph (1) of that Article is deemed to be replaced with "limited to the business year that includes the day before the date of the relevant qualified merger (meaning a qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act; the same applies hereinafter in this Article) in the case where that corporation carries out a qualified merger in which it becomes the merged corporation", the phrase "exchange" in item (i) of that paragraph is deemed to be replaced with "exchange, a company split by spin-off prescribed in Article 2, item (xii)-10 of the Corporation Tax Act (excluding a qualified company split by spin-off prescribed in item (xii)-13 of that Article)", the phrase "is a merging corporation" in paragraph (4) of that Article is deemed to be replaced with "is a merging corporation in a qualified merger or a merger (limited to a merger carried out before April 1, 2001)", the phrase "that merger" is deemed to be replaced with "that qualified merger or merger", the phrase "business year" in paragraph (5) of that Article is deemed to be replaced with "business year (in the case referred to in item (ii), where the corporation has dissolved due to a merger (excluding a qualified merger), the business year that includes the day before the date of that merger)", the phrase "has dissolved: the" in item (ii) of that paragraph is deemed to be replaced with "has dissolved (excluding the case where it has dissolved due to a qualified merger): that", the phrase "amount (excluding the amount succeeded to by the merging corporation in the case of dissolution due to a merger)" is deemed to be replaced with "amount", the phrase "Article 55, paragraphs (9) and (10) and the first sentence of paragraph (11)" in paragraph (8) of that Article is deemed to be replaced with "Article 55, paragraphs (10) and (11) and the first sentence of paragraph (12)", the phrase "merged" is deemed to be replaced with "became the merged corporation in a qualified merger that was carried out", the phrase "paragraph (10) of that Article" is deemed to be replaced with "paragraph (11) of that Article", the phrase "Article 56-3, paragraph (1)" is deemed to be replaced with "Article 56-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)", and the phrase "the first sentence of paragraph (11) of that Article" is deemed to be replaced with "the first sentence of paragraph (12) of that Article".
machine translation, not official
**第三項** 前項に規定する合併の日が当該合併に係る合併法人の平成十三年四月一日以後最初に開始する事業年度開始の日以後である場合における同項の規定の適用については、同項中「「第五十六条の三第一項」」とあるのは「「第五十六条の三第一項の」」と、「第五十六条の三第一項」と、」とあるのは「第五十六条の三第一項の」と、」と、「とする」とあるのは「と、「第五十六条の三第一項、第三項」とあるのは「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第二十一条第四項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第五十六条の三第三項」とする」とする。
suppl-4131-7/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-3
With regard to the application of the provisions of the preceding paragraph in the case where the date of the merger prescribed in that paragraph is on or after the first day of the first business year beginning on or after April 1, 2001 of the merging corporation in that merger, the phrase "the phrase 'Article 56-3, paragraph (1)' is deemed to be replaced with 'Article 56-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)', and the phrase 'the first sentence of paragraph (11) of that Article' is deemed to be replaced with 'the first sentence of paragraph (12) of that Article'" in that paragraph is deemed to be replaced with "the phrase 'Article 56-3, paragraph (1)' is deemed to be replaced with 'Article 56-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)', the phrase 'the first sentence of paragraph (11) of that Article' is deemed to be replaced with 'the first sentence of paragraph (12) of that Article', and the phrase 'Article 56-3, paragraphs (1) and (3)' is deemed to be replaced with 'Article 56-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), which remains in force pursuant to the provisions of Article 21, paragraph (4) of the Supplementary Provisions of that Act'".
machine translation, not official
**第四項** 旧租税特別措置法第五十六条の三第一項に規定する法人が平成十三年四月一日以後最初に開始する事業年度の直前の事業年度終了の日において同項第二号に規定する計画造林準備金の金額を有する場合においては、同条第二項から第六項まで及び第八項の規定は、なおその効力を有する。この場合において、同条第四項中「が合併法人」とあるのは「が適格合併（法人税法第二条第十二号の八に規定する適格合併をいう。以下この条において同じ。）又は合併（平成十三年四月一日前に行われたものに限る。）に係る合併法人」と、「その合併」とあるのは「その適格合併又は合併」と、同条第五項中「事業年度」とあるのは「事業年度（第二号に掲げる場合であつて、合併（適格合併を除く。）により解散した場合には、その合併の日の前日を含む事業年度）」と、同項第二号中「解散した場合 当該」とあるのは「解散した場合（適格合併により解散した場合を除く。） その」と、「金額（合併により解散した場合において合併法人に引き継がれたものを除く。）」とあるのは「金額」と、同条第八項中「第五十五条第九項、第十項及び第十一項前段」とあるのは「第五十五条第十項、第十一項及び第十二項前段」と、「合併した」とあるのは「被合併法人となる適格合併が行われた」と、「同条第十項」とあるのは「同条第十一項」と、「第五十六条の三第一項の」とあるのは「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第五十六条の三第一項の」と、「同条第十一項前段」とあるのは「同条第十二項前段」と、「第五十六条の三第一項、第三項」とあるのは「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第二十一条第四項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第五十六条の三第三項」とする。
suppl-4131-7/art-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-4
In the case where a corporation prescribed in Article 56-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation has an amount of reserve for planned afforestation prescribed in item (ii) of that paragraph at the end of the business year immediately preceding the first business year beginning on or after April 1, 2001, the provisions of paragraphs (2) through (6) and paragraph (8) of that Article remain in force. In this case, the phrase "is a merging corporation" in paragraph (4) of that Article is deemed to be replaced with "is a merging corporation in a qualified merger (meaning a qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act; the same applies hereinafter in this Article) or a merger (limited to one carried out before April 1, 2001)", the phrase "that merger" is deemed to be replaced with "that qualified merger or merger", the phrase "business year" in paragraph (5) of that Article is deemed to be replaced with "business year (in the case referred to in item (ii), where the corporation has dissolved due to a merger (excluding a qualified merger), the business year that includes the day before the date of that merger)", the phrase "has dissolved: the" in item (ii) of that paragraph is deemed to be replaced with "has dissolved (excluding the case where it has dissolved due to a qualified merger): that", the phrase "amount (excluding the amount succeeded to by the merging corporation in the case of dissolution due to a merger)" is deemed to be replaced with "amount", the phrase "Article 55, paragraphs (9) and (10) and the first sentence of paragraph (11)" in paragraph (8) of that Article is deemed to be replaced with "Article 55, paragraphs (10) and (11) and the first sentence of paragraph (12)", the phrase "merged" is deemed to be replaced with "became the merged corporation in a qualified merger that was carried out", the phrase "paragraph (10) of that Article" is deemed to be replaced with "paragraph (11) of that Article", the phrase "Article 56-3, paragraph (1)" is deemed to be replaced with "Article 56-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)", the phrase "the first sentence of paragraph (11) of that Article" is deemed to be replaced with "the first sentence of paragraph (12) of that Article", and the phrase "Article 56-3, paragraphs (1) and (3)" is deemed to be replaced with "Article 56-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), which remains in force pursuant to the provisions of Article 21, paragraph (4) of the Supplementary Provisions of that Act".
machine translation, not official
**第五項** 前項の法人が被合併法人となる合併をした場合において、当該合併の日を含む合併法人の事業年度開始の日が平成十三年四月一日前のときにおける同項の規定の適用については、同項中「「第五十六条の三第一項の」」とあるのは「「第五十六条の三第一項」」と、「第五十六条の三第一項の」と、」とあるのは「第五十六条の三第一項」と、」と、「と、「第五十六条の三第一項、第三項」とあるのは「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第二十一条第四項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第五十六条の三第三項」とする」とあるのは「とする」とする。
suppl-4131-7/art-21/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-5
With regard to the application of the provisions of the preceding paragraph in the case where the corporation referred to in that paragraph has carried out a merger in which it becomes the merged corporation, and the first day of the business year of the merging corporation that includes the date of that merger is before April 1, 2001, the phrase "the phrase 'Article 56-3, paragraph (1)' is deemed to be replaced with 'Article 56-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)', the phrase 'the first sentence of paragraph (11) of that Article' is deemed to be replaced with 'the first sentence of paragraph (12) of that Article', and the phrase 'Article 56-3, paragraphs (1) and (3)' is deemed to be replaced with 'Article 56-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), which remains in force pursuant to the provisions of Article 21, paragraph (4) of the Supplementary Provisions of that Act'" in that paragraph is deemed to be replaced with "the phrase 'Article 56-3, paragraph (1)' is deemed to be replaced with 'Article 56-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)', and the phrase 'the first sentence of paragraph (11) of that Article' is deemed to be replaced with 'the first sentence of paragraph (12) of that Article'".
machine translation, not official
**第六項** 旧租税特別措置法第五十七条第一項の表の第一号（同号イに係る部分に限る。）又は第二号に掲げる法人が、平成十三年四月一日から同日以後最初に開始する事業年度開始の日までの間に合併（当該法人が被合併法人となるものに限る。）を行った場合において、その合併の日の前日を含む事業年度の同条の規定の適用については、同項中「解散（合併による解散を除く。）」とあるのは「解散」と、「の各事業年度」とあるのは「の各事業年度並びに合併（法人税法第二条第十二号の八に規定する適格合併を除く。）の日の前日を含む事業年度」と、同条第三項中「掲げる場合」とあるのは「掲げる場合（当該法人を合併法人とする適格合併（法人税法第二条第十二号の八に規定する適格合併をいう。以下この条において同じ。）が行われた場合を除く。）」と、「含む事業年度」とあるのは「含む事業年度（第二号に掲げる場合であつて、合併（適格合併を除く。）により解散した場合には、その合併の日の前日を含む事業年度）」と、同項第二号中「解散した場合 当該」とあるのは「解散した場合（適格合併により解散した場合を除く。） その」と、「金額（合併により解散した場合において合併法人に引き継がれたものを除く。）」とあるのは「金額」と、同条第七項中「第五十五条第九項から第十一項まで」とあるのは「第五十五条第十項から第十二項まで」と、「合併した」とあるのは「被合併法人となる適格合併が行われた」と、「同条第十一項」とあるのは「同条第十二項」と、「「第五十七条第二項」」とあるのは「「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第五十七条第二項」」とする。
suppl-4131-7/art-21/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-6
In the case where a corporation listed in item (i) (limited to the part pertaining to (a) of that item) or item (ii) of the table in Article 57, paragraph (1) of the Former Act on Special Measures Concerning Taxation has carried out a merger (limited to one in which that corporation becomes the merged corporation) during the period from April 1, 2001 to the first day of the first business year beginning on or after that date, with regard to the application of the provisions of that Article for the business year that includes the day before the date of that merger, the phrase "dissolution (excluding dissolution due to a merger)" in paragraph (1) of that Article is deemed to be replaced with "dissolution", the phrase "each business year during liquidation" is deemed to be replaced with "each business year during liquidation and the business year that includes the day before the date of a merger (excluding a qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act)", the phrase "cases listed" in paragraph (3) of that Article is deemed to be replaced with "cases listed (excluding the case where a qualified merger (meaning a qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act; the same applies hereinafter in this Article) in which that corporation is the merging corporation has been carried out)", the phrase "business year that includes" is deemed to be replaced with "business year (in the case referred to in item (ii), where the corporation has dissolved due to a merger (excluding a qualified merger), the business year that includes the day before the date of that merger) that includes", the phrase "has dissolved: the" in item (ii) of that paragraph is deemed to be replaced with "has dissolved (excluding the case where it has dissolved due to a qualified merger): that", the phrase "amount (excluding the amount succeeded to by the merging corporation in the case of dissolution due to a merger)" is deemed to be replaced with "amount", the phrase "Article 55, paragraphs (9) through (11)" in paragraph (7) of that Article is deemed to be replaced with "Article 55, paragraphs (10) through (12)", the phrase "merged" is deemed to be replaced with "became the merged corporation in a qualified merger that was carried out", the phrase "paragraph (11) of that Article" is deemed to be replaced with "paragraph (12) of that Article", and the phrase "'Article 57, paragraph (2)'" is deemed to be replaced with "'Article 57, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)'".
machine translation, not official
**第七項** 前項に規定する合併の日が当該合併に係る合併法人の平成十三年四月一日以後最初に開始する事業年度開始の日以後である場合における同項の規定の適用については、同項中「と、「「第五十七条第二項」」とあるのは「「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第五十七条第二項」」とする」とあるのは、「とする」とする。
suppl-4131-7/art-21/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-21/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-7
With regard to the application of the provisions of the preceding paragraph in the case where the date of the merger prescribed in that paragraph is on or after the first day of the first business year beginning on or after April 1, 2001 of the merging corporation in that merger, the phrase "the phrase 'paragraph (11) of that Article' is deemed to be replaced with 'paragraph (12) of that Article', and the phrase '"Article 57, paragraph (2)"' is deemed to be replaced with '"Article 57, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)"'" in that paragraph is deemed to be replaced with "and the phrase 'paragraph (11) of that Article' is deemed to be replaced with 'paragraph (12) of that Article'".
machine translation, not official
### 第二十二条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
caption: machine translation, not official
suppl-4131-7/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22
**第一項** 新租税特別措置法第六十四条から第六十五条の四まで及び第六十五条の七から第六十六条までの規定は、次項から第八項までに定めるもののほか、平成十三年四月一日以後に合併、分割、現物出資又は事後設立が行われる場合について適用し、同日前に合併、現物出資又は事後設立が行われた場合については、なお従前の例による。
suppl-4131-7/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-1
Beyond what is provided for in the following paragraph through paragraph (8), the provisions of Articles 64 through 65-4 and Articles 65-7 through 66 of the New Act on Special Measures Concerning Taxation apply to the case where a merger, company split, capital contribution in kind or post-formation acquisition of assets is carried out on or after April 1, 2001, and the provisions then in force continue to govern the case where a merger, capital contribution in kind or post-formation acquisition of assets was carried out before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十四条第二項第二号の規定は、施行日以後にされる同号の処分に伴い法人が取得する補償金について適用する。
suppl-4131-7/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-2
The provisions of Article 64, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to compensation that a corporation acquires in connection with a disposition referred to in that item that is made on or after the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十五条第一項の規定は、法人が平成十三年一月一日以後に同項に規定する換地処分等により取得する資産について適用する。
suppl-4131-7/art-22/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-3
The provisions of Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets that a corporation acquires on or after January 1, 2001 through a replotting disposition, etc. prescribed in that paragraph.
machine translation, not official
**第四項** 新租税特別措置法第六十五条の三第一項第四号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4131-7/art-22/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-4
The provisions of Article 65-3, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十五条の四第一項第二十一号の規定は、法人が平成十三年一月一日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4131-7/art-22/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-22/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-5
The provisions of Article 65-4, paragraph (1), item (xxi) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after January 1, 2001.
machine translation, not official
**第六項** 新租税特別措置法第六十五条の五第一項第四号の規定は、法人が林業経営基盤の強化等の促進のための資金の融通に関する暫定措置法の一部を改正する法律（平成十三年法律第百八号）の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4131-7/art-22/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-22/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-6
The provisions of Article 65-5, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date on which the Act Partially Amending the Act on Temporary Measures concerning Financing for the Promotion of the Strengthening, etc. of the Forestry Management Base (Act No. 108 of 2001) comes into effect.
machine translation, not official
**第七項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第四号及び第九号に係る部分に限る。）の規定は、法人が施行日以後に行うこれらの号の上欄に掲げる資産の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第四号及び第九号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4131-7/art-22/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-22/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-7
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (iv) and (ix) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of assets listed in the left-hand column of those items that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of items (iv) and (ix) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
machine translation, not official
**第八項** 法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第十一号及び第二十一号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4131-7/art-22/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-22/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-8
The provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of items (xi) and (xxi) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
machine translation, not official
### 第二十三条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Related to Specified Foreign Subsidiaries, etc. of Domestic Corporations
caption: machine translation, not official
suppl-4131-7/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-23
**第一項** 新租税特別措置法第六十六条の八第一項の規定は、同項に規定する特定外国子会社等又は外国関係会社につき平成十三年四月一日以後に生ずる同項各号に掲げる事実について適用し、旧租税特別措置法第六十六条の八第一項に規定する特定外国子会社等又は外国関係会社につき同日前に生じた同項各号に掲げる事実については、なお従前の例による。
suppl-4131-7/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-23/par-1
The provisions of Article 66-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the facts listed in the items of that paragraph that arise on or after April 1, 2001 with respect to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph, and the provisions then in force continue to govern the facts listed in the items of Article 66-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that arose before that date with respect to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph.
machine translation, not official
### 第二十四条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
caption: machine translation, not official
suppl-4131-7/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-24
**第一項** 旧租税特別措置法第六十六条の十第一項第四号に掲げる製造協同組合等が施行日前に取得又は製作をした同号に定める固定資産については、なお従前の例による。
suppl-4131-7/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-24/par-1
The provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a manufacturing cooperative, etc. listed in that item acquired or manufactured before the Effective Date.
machine translation, not official
### 第二十五条（特定の基金に対する負担金等の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds
caption: machine translation, not official
suppl-4131-7/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-25
**第一項** 新租税特別措置法第六十六条の十一第一項第五号の規定は、法人が施行日以後に支出する同号に掲げる負担金について適用し、法人が施行日前に支出した旧租税特別措置法第六十六条の十一第一項第五号に掲げる負担金については、なお従前の例による。
suppl-4131-7/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-25/par-1
The provisions of Article 66-11, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation apply to contributions listed in that item that a corporation pays on or after the Effective Date, and the provisions then in force continue to govern contributions listed in Article 66-11, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date.
machine translation, not official
### 第二十六条（認定特定非営利活動法人に対する寄附金の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Donations to Certified Specified Nonprofit Corporations
caption: machine translation, not official
suppl-4131-7/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-26
**第一項** 新租税特別措置法第六十六条の十一の二第一項の規定は、法人が平成十三年十月一日以後に支出する同項に規定する寄附金について適用する。
suppl-4131-7/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-26/par-1
The provisions of Article 66-11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to donations prescribed in that paragraph that a corporation makes on or after October 1, 2001.
machine translation, not official
### 第二十七条（欠損金の繰越期間の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Carryforward Period for Losses
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suppl-4131-7/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27
**第一項** 新租税特別措置法第六十六条の十二及び第六十六条の十三の規定は、次項から第六項までに定めるもののほか、平成十三年四月一日以後に合併、分割又は現物出資が行われる場合について適用し、同日前に合併又は現物出資が行われた場合については、なお従前の例による。
suppl-4131-7/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-1
Beyond what is provided for in the following paragraph through paragraph (6), the provisions of Articles 66-12 and 66-13 of the New Act on Special Measures Concerning Taxation apply to the case where a merger, company split or capital contribution in kind is carried out on or after April 1, 2001, and the provisions then in force continue to govern the case where a merger or capital contribution in kind was carried out before that date.
machine translation, not official
**第二項** 法人が平成十三年四月一日前に行った設備の廃棄に係る旧租税特別措置法第六十六条の十二第一項に規定する設備廃棄による欠損金額については、なお従前の例による。
suppl-4131-7/art-27/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-2
The provisions then in force continue to govern the loss from equipment disposal prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a disposal of equipment that a corporation carried out before April 1, 2001.
machine translation, not official
**第三項** 新租税特別措置法第六十六条の十二第五項の規定により読み替えて適用する法人税法（次項において「読替え後の法人税法」という。）第五十七条第五項の規定は、同項に規定する適格合併等に係る同項に規定する合併法人、分割承継法人又は被現物出資法人となる法人の平成十三年四月一日以後に開始する事業年度において生ずる設備廃棄等による欠損金額（新租税特別措置法第六十六条の十二第一項に規定する設備廃棄等による欠損金額をいう。以下この項において同じ。）及び新租税特別措置法第六十六条の十二第四項の規定により読み替えて適用する法人税法第五十七条第二項の規定により同項に規定する合併法人等の各事業年度において生じた設備廃棄等による欠損金額とみなされたもの（以下この項及び次項において「みなし設備廃棄等欠損金額」という。）がある場合の当該みなし設備廃棄等欠損金額について適用し、法人の同日前に開始した事業年度において生じた旧租税特別措置法第六十六条の十二第二項に規定する設備廃棄等による欠損金額については、なお従前の例による。
suppl-4131-7/art-27/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-3
The provisions of Article 57, paragraph (5) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-12, paragraph (5) of the New Act on Special Measures Concerning Taxation (referred to as the "Corporation Tax Act as Reworded" in the following paragraph) apply, in the case where there are a loss from equipment disposal, etc. (meaning a loss from equipment disposal, etc. prescribed in Article 66-12, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) arising in a business year beginning on or after April 1, 2001 of a corporation that becomes a merging corporation, a successor corporation in a company split or a corporation receiving a capital contribution in kind prescribed in that paragraph in relation to a qualified merger, etc. prescribed in that paragraph, and an amount deemed, pursuant to the provisions of Article 57, paragraph (2) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-12, paragraph (4) of the New Act on Special Measures Concerning Taxation, to be a loss from equipment disposal, etc. that arose in each business year of the merging corporation, etc. prescribed in that paragraph (referred to as a "deemed loss from equipment disposal, etc." in this paragraph and the following paragraph), to that deemed loss from equipment disposal, etc., and the provisions then in force continue to govern a loss from equipment disposal, etc. prescribed in Article 66-12, paragraph (2) of the Former Act on Special Measures Concerning Taxation that arose in a business year of a corporation that began before that date.
machine translation, not official
**第四項** 前項に規定する法人が平成十三年四月一日以後に開始する事業年度において新租税特別措置法第六十六条の十二第四項に規定する適格合併等を行い、かつ、当該法人にみなし設備廃棄等欠損金額がある場合における読替え後の法人税法第五十七条第五項の規定の適用に関し必要な事項は、政令で定める。
suppl-4131-7/art-27/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-4
Necessary matters concerning the application of the provisions of Article 57, paragraph (5) of the Corporation Tax Act as Reworded in the case where the corporation prescribed in the preceding paragraph carries out a qualified merger, etc. prescribed in Article 66-12, paragraph (4) of the New Act on Special Measures Concerning Taxation in a business year beginning on or after April 1, 2001, and that corporation has a deemed loss from equipment disposal, etc., are specified by Cabinet Order.
machine translation, not official
**第五項** 新租税特別措置法第六十六条の十三第七項の規定により読み替えて適用する法人税法（次項において「読替え後の法人税法」という。）第五十七条第五項の規定は、同項に規定する適格合併等に係る同項に規定する合併法人、分割承継法人又は被現物出資法人となる法人の平成十三年四月一日以後に開始する事業年度において生ずる特例欠損金額（新租税特別措置法第六十六条の十三第一項又は第二項に規定する特例欠損金額をいう。以下この項において同じ。）及び新租税特別措置法第六十六条の十三第六項の規定により読み替えて適用する法人税法第五十七条第二項の規定により同項に規定する合併法人等の各事業年度において生じた特例欠損金額とみなされたもの（以下この項及び次項において「みなし特例欠損金額」という。）がある場合の当該みなし特例欠損金額について適用し、法人の同日前に開始した事業年度において生じた旧租税特別措置法第六十六条の十三第一項又は第二項に規定する特例欠損金額については、なお従前の例による。
suppl-4131-7/art-27/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-5
The provisions of Article 57, paragraph (5) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-13, paragraph (7) of the New Act on Special Measures Concerning Taxation (referred to as the "Corporation Tax Act as Reworded" in the following paragraph) apply, in the case where there are a special deficit amount (meaning a special deficit amount prescribed in Article 66-13, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) arising in a business year beginning on or after April 1, 2001 of a corporation that becomes a merging corporation, a successor corporation in a company split or a corporation receiving a capital contribution in kind prescribed in that paragraph in relation to a qualified merger, etc. prescribed in that paragraph, and an amount deemed, pursuant to the provisions of Article 57, paragraph (2) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-13, paragraph (6) of the New Act on Special Measures Concerning Taxation, to be a special deficit amount that arose in each business year of the merging corporation, etc. prescribed in that paragraph (referred to as a "deemed special loss amount" in this paragraph and the following paragraph), to that deemed special loss amount, and the provisions then in force continue to govern a special deficit amount prescribed in Article 66-13, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation that arose in a business year of a corporation that began before that date.
machine translation, not official
**第六項** 前項に規定する法人が平成十三年四月一日以後に開始する事業年度において新租税特別措置法第六十六条の十三第六項に規定する適格合併等を行い、かつ、当該法人にみなし特例欠損金額がある場合における読替え後の法人税法第五十七条第五項の規定の適用に関し必要な事項は、政令で定める。
suppl-4131-7/art-27/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-6
Necessary matters concerning the application of the provisions of Article 57, paragraph (5) of the Corporation Tax Act as Reworded in the case where the corporation prescribed in the preceding paragraph carries out a qualified merger, etc. prescribed in Article 66-13, paragraph (6) of the New Act on Special Measures Concerning Taxation in a business year beginning on or after April 1, 2001, and that corporation has a deemed special loss amount, are specified by Cabinet Order.
machine translation, not official
### 第二十八条（転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Closure or Conversion Subsidies, etc.
caption: machine translation, not official
suppl-4131-7/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-28
**第一項** 新租税特別措置法第六十七条の四の規定は、平成十三年四月一日以後に合併、分割、現物出資又は事後設立が行われる場合について適用し、同日前に合併、現物出資又は事後設立が行われた場合については、なお従前の例による。
suppl-4131-7/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-28/par-1
The provisions of Article 67-4 of the New Act on Special Measures Concerning Taxation apply to the case where a merger, company split, capital contribution in kind or post-formation acquisition of assets is carried out on or after April 1, 2001, and the provisions then in force continue to govern the case where a merger, capital contribution in kind or post-formation acquisition of assets was carried out before that date.
machine translation, not official
### 第二十九条（特定の農業協同組合連合会等の合併に係る受取配当等の益金不算入等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Exclusion of Dividends Received, etc. from Gross Profit, etc. in Relation to Mergers of Specified Federations of Agricultural Cooperatives, etc.
caption: machine translation, not official
suppl-4131-7/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-29
**第一項** 内国法人が平成十三年四月一日前に行われた旧租税特別措置法第六十七条の七各号に掲げる合併により金銭その他の資産の交付を受けた場合における同条に規定する剰余金の分配の額とみなされる金額については、なお従前の例による。
suppl-4131-7/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-29/par-1
The provisions then in force continue to govern the amount deemed to be the amount of a distribution of surplus prescribed in Article 67-7 of the Former Act on Special Measures Concerning Taxation in the case where a domestic corporation has received a delivery of money or other assets through a merger listed in any of the items of that Article that was carried out before April 1, 2001.
machine translation, not official
### 第三十条（上場会社等の利益をもってする株式の消却の場合のみなし配当の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Deemed Dividends in the Case of Cancellation of Shares Using Profits by Listed Companies, etc.
caption: machine translation, not official
suppl-4131-7/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-30
**第一項** 旧租税特別措置法第六十七条の八第一項に規定する上場会社等が平成十三年四月一日前に利益をもってする株式の消却を行った場合における同項に規定する消却されなかった株式に対応する部分の金額については、なお従前の例による。
suppl-4131-7/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-30/par-1
The provisions then in force continue to govern the amount of the portion corresponding to the shares not cancelled prescribed in Article 67-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where a listed company, etc. prescribed in that paragraph has cancelled shares using profits before April 1, 2001.
machine translation, not official
### 第三十一条（特定信託の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Related to Specified Foreign Subsidiaries, etc. of Specified Trusts
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suppl-4131-7/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-31
**第一項** 新租税特別措置法第六十八条の三の九第一項の規定は、同項に規定する特定外国子会社等又は外国関係会社につき平成十三年四月一日以後に生ずる同項各号に掲げる事実について適用し、旧租税特別措置法第六十八条の三の九第一項に規定する特定外国子会社等又は外国関係会社につき同日前に生じた同項各号に掲げる事実については、なお従前の例による。
suppl-4131-7/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-31/par-1
The provisions of Article 68-3-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the facts listed in the items of that paragraph that arise on or after April 1, 2001 with respect to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph, and the provisions then in force continue to govern the facts listed in the items of Article 68-3-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that arose before that date with respect to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph.
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### 第三十二条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4131-7/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32
**第一項** 新租税特別措置法第六十九条の四の規定は、平成十三年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）により取得した新租税特別措置法第六十九条の四第一項に規定する小規模宅地等に係る相続税について適用し、同日前に相続又は遺贈により取得した旧租税特別措置法第六十九条の四第一項に規定する小規模宅地等に係る相続税については、なお従前の例による。
suppl-4131-7/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-1
The provisions of Article 69-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on small-scale residential land, etc. prescribed in Article 69-4, paragraph (1) of the New Act on Special Measures Concerning Taxation acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) on or after January 1, 2001, and the provisions then in force continue to govern inheritance tax on small-scale residential land, etc. prescribed in Article 69-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before that date.
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**第二項** 新租税特別措置法第七十条第十項の規定は、平成十三年十月一日以後に相続又は遺贈により取得する財産に係る相続税について適用する。
suppl-4131-7/art-32/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-2
The provisions of Article 70, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest on or after October 1, 2001.
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**第三項** 新租税特別措置法第七十条の三（新租税特別措置法第六十九条第四項の規定により適用する場合を含む。）の規定は、平成十三年一月一日以後に贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この条において同じ。）により取得した新租税特別措置法第七十条の三第一項に規定する住宅取得資金又は同条第五項に規定する住宅増改築資金に係る贈与税について適用する。
suppl-4131-7/art-32/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-3
The provisions of Article 70-3 of the New Act on Special Measures Concerning Taxation (including as applied pursuant to the provisions of Article 69, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to gift tax on funds for housing acquisition prescribed in Article 70-3, paragraph (1) of the New Act on Special Measures Concerning Taxation or funds for housing extension or reconstruction prescribed in paragraph (5) of that Article that are acquired by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) on or after January 1, 2001.
machine translation, not official
**第四項** 旧租税特別措置法第七十条の三第一項の規定の適用を受けた個人が、当該適用に係る同項に規定する住宅取得資金を贈与により取得した日の属する年の翌年以後四年内に財産を贈与により取得した場合（当該財産を平成十三年一月一日以後に取得した場合に限る。）の贈与税については、同条の規定は、なおその効力を有する。この場合において、同条第二項第一号中「相続税法第二十一条の七の規定」とあるのは、「相続税法第二十一条の七の規定（租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正後の租税特別措置法第七十条の二の規定を含む。）」とする。
suppl-4131-7/art-32/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-4
With regard to gift tax in the case where an individual to whom the provisions of Article 70-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation applied has acquired property by gift within four years from the year following the year that includes the day on which the individual acquired by gift the funds for housing acquisition prescribed in that paragraph to which that application pertains (limited to the case where the individual acquired that property on or after January 1, 2001), the provisions of that Article remain in force. In this case, the phrase "the provisions of Article 21-7 of the Inheritance Tax Act" in paragraph (2), item (i) of that Article is deemed to be replaced with "the provisions of Article 21-7 of the Inheritance Tax Act (including the provisions of Article 70-2 of the Act on Special Measures Concerning Taxation as amended by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001))".
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**第五項** 新租税特別措置法第七十条の四の規定は、施行日以後に同条第一項の規定の適用を受ける同項に規定する農地等の全部又は一部につき同条第十五項に規定する地上権等の設定に基づき貸付けを行う場合における当該農地等に係る贈与税について適用する。
suppl-4131-7/art-32/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-5
The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax on farmland, etc. in the case where, on or after the Effective Date, all or part of the farmland, etc. prescribed in paragraph (1) of that Article to which the provisions of that paragraph apply is lent based on the creation of a superficies right, etc. prescribed in paragraph (15) of that Article.
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**第六項** 次に掲げる者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同条第十五項から第十八項まで、第七十条の五第一項及び第七十条の六第二十五項の規定を適用する。この場合において、当該受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4131-7/art-32/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6
The provisions of paragraphs (15) through (18) of Article 70-4, Article 70-5, paragraph (1) and Article 70-6, paragraph (25) of the New Act on Special Measures Concerning Taxation apply to the following persons by deeming them to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation. In this case, necessary matters concerning the application of those provisions in relation to those donees are specified by Cabinet Order.
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**一** 租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4131-7/art-32/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6/item-1
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph apply;
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**二** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項の規定によりなお従前の例によることとされる場合における同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4131-7/art-32/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6/item-2
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), to whom the provisions of the main clause of that paragraph apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act;
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**三** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4131-7/art-32/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6/item-3
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph apply;
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**四** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4131-7/art-32/par-6/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6/item-4
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), to whom the provisions of the main clause of that paragraph apply;
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**五** 旧租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4131-7/art-32/par-6/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6/item-5
a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, to whom the provisions of the main clause of that paragraph apply.
machine translation, not official
**第七項** 新租税特別措置法第七十条の五第一項の規定は、施行日以後に新租税特別措置法第七十条の四第一項の規定の適用に係る贈与税に係る同項に規定する農地等の贈与者が死亡した場合における当該死亡による相続又は遺贈に係る相続税について適用し、施行日前に旧租税特別措置法第七十条の四第一項の規定の適用に係る贈与税に係る同項に規定する農地等の贈与者が死亡した場合における当該死亡による相続又は遺贈に係る相続税については、なお従前の例による。
suppl-4131-7/art-32/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-7
The provisions of Article 70-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on an inheritance or bequest arising from the death of a donor of farmland, etc. prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to gift tax to which the provisions of that paragraph apply, in the case where that donor dies on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on an inheritance or bequest arising from the death of a donor of farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to gift tax to which the provisions of that paragraph apply, in the case where that donor died before the Effective Date.
machine translation, not official
**第八項** 新租税特別措置法第七十条の六の規定は、施行日以後に同条第一項の規定の適用を受ける同項に規定する特例農地等の全部又は一部につき同条第二十項に規定する地上権等の設定に基づき貸付けを行う場合における当該特例農地等に係る相続税について適用する。
suppl-4131-7/art-32/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-8
The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. in the case where, on or after the Effective Date, all or part of the special farmland, etc. prescribed in paragraph (1) of that Article to which the provisions of that paragraph apply is lent based on the creation of a superficies right, etc. prescribed in paragraph (20) of that Article.
machine translation, not official
**第九項** 次に掲げる者は、新租税特別措置法第七十条の六第一項に規定する農業相続人とみなして同条第二十項から第二十四項までの規定を適用する。この場合において、当該農業相続人に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4131-7/art-32/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-9
The provisions of paragraphs (20) through (24) of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to the following persons by deeming them to be farming heirs prescribed in paragraph (1) of that Article. In this case, necessary matters concerning the application of those provisions in relation to those farming heirs are specified by Cabinet Order.
machine translation, not official
**一** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第五項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4131-7/art-32/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-9/item-1
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph apply;
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**二** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4131-7/art-32/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-9/item-2
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), to whom the provisions of the main clause of that paragraph apply;
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**三** 旧租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4131-7/art-32/par-9/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-9/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-9/item-3
a farming heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, to whom the provisions of the main clause of that paragraph apply.
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### 第三十三条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
caption: machine translation, not official
suppl-4131-7/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33
**第一項** 新租税特別措置法第七十七条の規定は、平成十四年一月一日以後に行われる同条に規定する贈与により取得する同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しくは賃借権の移転又は設定の登記に係る登録免許税について適用し、同日前に行われた旧租税特別措置法第七十七条に規定する贈与により取得した同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しくは賃借権の移転又は設定の登記に係る登録免許税については、なお従前の例による。
suppl-4131-7/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33/par-1
The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the transfer or creation of the ownership of farmland, pasture land or quasi-farmland prescribed in that Article, or of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired by a gift prescribed in that Article that is made on or after January 1, 2002, and the provisions then in force continue to govern registration and license tax on the registration of the transfer or creation of the ownership of farmland, pasture land or quasi-farmland prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation, or of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired by a gift prescribed in that Article that was made before that date.
machine translation, not official
**第二項** 新租税特別措置法第七十八条の二第一項の規定は、施行日以後に同項に規定する事業譲渡により取得する不動産に関する権利の移転の登記に係る登録免許税について適用し、施行日前に行われた旧租税特別措置法第七十八条の二第一項に規定する事業譲渡により取得した不動産に関する権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4131-7/art-33/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33/par-2
The provisions of Article 78-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights concerning real property acquired through a business transfer prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights concerning real property acquired through a business transfer prescribed in Article 78-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第八十条の規定は、施行日以後にされる同条第一項に規定する勧告若しくは指示若しくは認定若しくは承認に係る同項各号に掲げる事項又は同条第二項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧租税特別措置法第八十条第一項に規定する勧告若しくは指示若しくは認定若しくは承認に係る同項各号に掲げる事項又は同条第二項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4131-7/art-33/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33/par-3
The provisions of Article 80 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the matters listed in the items of paragraph (1) of that Article pertaining to a recommendation, instruction, certification or approval prescribed in that paragraph, or of the matters listed in the items of paragraph (2) of that Article pertaining to a certification prescribed in that paragraph, that is made on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a recommendation, instruction, certification or approval prescribed in that paragraph, or of the matters listed in the items of paragraph (2) of that Article pertaining to a certification prescribed in that paragraph, that was made before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第八十三条第二項の規定は、公有水面埋立法（大正十年法律第五十七号）第二条第一項の免許を施行日以後に受けて行う新租税特別措置法第八十三条第二項に規定する公共的建設事業の用に供する土地の所有権の保存の登記に係る登録免許税について適用する。
suppl-4131-7/art-33/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-33/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33/par-4
The provisions of Article 83, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of land used for a public construction project prescribed in Article 83, paragraph (2) of the New Act on Special Measures Concerning Taxation that is carried out under a license referred to in Article 2, paragraph (1) of the Act on Reclamation of Publicly-owned Water Surface (Act No. 57 of 1921) obtained on or after the Effective Date.
machine translation, not official
**第五項** 公有水面埋立法第二条第一項の免許を施行日前に受けて行われた旧租税特別措置法第八十三条第二項に規定する公共的建設事業の用に供する土地の所有権の保存の登記に係る登録免許税については、同項の規定は、なおその効力を有する。この場合において、同項中「の所有権の取得をした場合には、」とあるのは「に係る当該免許の取得をした場合には、当該免許に係る」と、「当該取得後」とあるのは「当該土地の取得後」と、「千分の三」とあるのは「千分の一」とする。
suppl-4131-7/art-33/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-33/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33/par-5
With regard to registration and license tax on the registration of preservation of ownership of land used for a public construction project prescribed in Article 83, paragraph (2) of the Former Act on Special Measures Concerning Taxation that is carried out under a license referred to in Article 2, paragraph (1) of the Act on Reclamation of Publicly-owned Water Surface obtained before the Effective Date, the provisions of that paragraph remain in force. In this case, the phrase "has acquired the ownership of" in that paragraph is deemed to be replaced with "has obtained that license pertaining to", the phrase "after that acquisition" is deemed to be replaced with "after the acquisition of that land pertaining to that license", and the phrase "3/1,000" is deemed to be replaced with "1/1,000".
machine translation, not official
**第六項** 新租税特別措置法第八十三条の六第二項の規定は、施行日以後に同項に規定する認定中核的支援機関が取得する不動産の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の六第二項に規定する認定中核的支援機関が取得した不動産の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4131-7/art-33/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-33/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33/par-6
The provisions of Article 83-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property that a certified core support organization prescribed in that paragraph acquires on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property that a certified core support organization prescribed in Article 83-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date.
machine translation, not official
**第七項** 新租税特別措置法第八十三条の七第一項の規定は、施行日以後に同項に規定する特定目的会社が取得する不動産の権利の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の七に規定する特定目的会社が取得した不動産の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4131-7/art-33/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-33/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33/par-7
The provisions of Article 83-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property that a specific purpose company prescribed in that paragraph acquires on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property that a specific purpose company prescribed in Article 83-7 of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date.
machine translation, not official
**第八項** 旧租税特別措置法第八十四条第一項に規定する法人が、平成十九年三月三十一日までに独立行政法人鉄道建設・運輸施設整備支援機構から同項に規定する土地の所有権又は地上権を取得した場合には、同項の規定は、なおその効力を有する。この場合において、同項中「日本鉄道建設公団」とあるのは「独立行政法人鉄道建設・運輸施設整備支援機構」と、「平成十三年三月三十一日」とあるのは「平成十九年三月三十一日」と、「地上権の設定」とあるのは「地上権の設定若しくは移転」とする。
suppl-4131-7/art-33/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-33/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33/par-8
In the case where a corporation prescribed in Article 84, paragraph (1) of the Former Act on Special Measures Concerning Taxation has acquired, by March 31, 2007, the ownership of, or a superficies right on, land prescribed in that paragraph from the Japan Railway Construction, Transport and Technology Agency, the provisions of that paragraph remain in force. In this case, the phrase "Japan Railway Construction Public Corporation" in that paragraph is deemed to be replaced with "Japan Railway Construction, Transport and Technology Agency", the phrase "March 31, 2001" is deemed to be replaced with "March 31, 2007", and the phrase "creation of a superficies right" is deemed to be replaced with "creation or transfer of a superficies right".
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### 第三十四条（酒税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax
caption: machine translation, not official
suppl-4131-7/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34
**第一項** 平成十三年五月一日（以下この条において「指定日」という。）前に課した、又は課すべきであった酒税法（昭和二十八年法律第六号）第三条第四号に規定する合成清酒（次項において「合成清酒」という。）、同条第六号に規定するみりん（以下この条において「みりん」という。）及び同法第四条第一項に規定するその他の雑酒（同法第二十二条第一項第十号ハ（１）に掲げるものに限る。以下この条において「みりん類似雑酒」という。）に係る酒税については、次項及び第三項に定めるものを除き、なお従前の例による。
suppl-4131-7/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-1
Except for what is provided for in the following paragraph and paragraph (3), the provisions then in force continue to govern liquor tax imposed, or that should have been imposed, before May 1, 2001 (hereinafter referred to as the "designated day" in this Article) on synthetic sake prescribed in Article 3, item (iv) of the Liquor Tax Act (Act No. 6 of 1953) (referred to as "synthetic sake" in the following paragraph), mirin prescribed in item (vi) of that Article (hereinafter referred to as "mirin" in this Article) and other miscellaneous liquor prescribed in Article 4, paragraph (1) of that Act (limited to that listed in Article 22, paragraph (1), item (x), (c), 1. of that Act; hereinafter referred to as "mirin-like miscellaneous liquor" in this Article).
machine translation, not official
**第二項** 指定日前に酒類の製造場から移出された合成清酒、みりん及びみりん類似雑酒（新租税特別措置法第八十七条の三に規定する税率（以下この条において「新法の税率」という。）により算出した場合の酒税額が酒税法第二十二条第一項に規定する税率（エキス分（同法第三条第二号に規定するエキス分をいう。第五項において同じ。）が十六度未満のみりん及びみりん類似雑酒にあっては、旧租税特別措置法第八十七条の三に規定する税率）により算出した場合の酒税額を超えることとなるものに限る。以下この条において「特定合成清酒等」という。）で、酒税法第二十八条第三項（同法第二十九条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る同法第二十八条第三項各号に掲げる日が指定日以後に到来するものに限る。）について、同法第二十八条第三項各号に掲げる日までに同項に規定する書類が提出されなかった場合における当該特定合成清酒等に係る酒税の税率は、新法の税率とする。
suppl-4131-7/art-34/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-2
With respect to synthetic sake, mirin and mirin-like miscellaneous liquor shipped out of a liquor manufacturing site before the designated day (limited to those for which the amount of liquor tax calculated by applying the tax rate prescribed in Article 87-3 of the New Act on Special Measures Concerning Taxation (hereinafter referred to as the "tax rate under the new Act" in this Article) would exceed the amount of liquor tax calculated by applying the tax rate prescribed in Article 22, paragraph (1) of the Liquor Tax Act (for mirin and mirin-like miscellaneous liquor with an extract content (meaning the extract content prescribed in Article 3, item (ii) of that Act; the same applies in paragraph (5)) of less than 16 degrees, the tax rate prescribed in Article 87-3 of the Former Act on Special Measures Concerning Taxation); hereinafter referred to as "specified synthetic sake, etc." in this Article) that pertain to a notification or approval under Article 28, paragraph (3) of the Liquor Tax Act (including as applied mutatis mutandis pursuant to Article 29, paragraph (3) of that Act; the same applies hereinafter in this paragraph) (limited to those for which the day listed in the relevant item of Article 28, paragraph (3) of that Act pertaining to that notification or approval arrives on or after the designated day), in the case where the documents prescribed in that paragraph have not been submitted by the day listed in the relevant item of that paragraph, the tax rate of liquor tax on those specified synthetic sake, etc. is the tax rate under the new Act.
machine translation, not official
**第三項** 次の表の上欄に掲げる法律の規定により酒税の免除を受けて指定日前に保税地域（関税法（昭和二十九年法律第六十一号）第二十九条に規定する保税地域をいう。以下この条において同じ。）から引き取られた特定合成清酒等について、指定日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該特定合成清酒等に係る酒税の税率は、新法の税率とする。
免除の規定 追徴の規定
酒税法第二十八条の三第一項 同法第二十八条の三第六項
輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 同法第十一条第三項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 同法第十二条第四項
輸入品に対する内国消費税の徴収等に関する法律第十三条第三項 同法第十三条第五項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
suppl-4131-7/art-34/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-3
In the case where specified synthetic sake, etc. that were taken out of a bonded area (meaning a bonded area prescribed in Article 29 of the Customs Act (Act No. 61 of 1954); the same applies hereinafter in this Article) before the designated day with an exemption from liquor tax under the provisions of an Act listed in the left-hand column of the following table come to fall under the provisions of an Act listed in the right-hand column of that table on or after the designated day, the tax rate of liquor tax on those specified synthetic sake, etc. is the tax rate under the new Act.
Provisions on exemption Provisions on additional collection
Article 28-3, paragraph (1) of the Liquor Tax Act Article 28-3, paragraph (6) of that Act
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) Article 11, paragraph (3) of that Act
Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (4) of that Act
Article 13, paragraph (3) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (5) of that Act
Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
machine translation, not official
**第四項** 指定日に、酒類の製造場又は保税地域以外の場所において特定合成清酒等を所持する酒類の製造者又は販売業者がある場合において、その数量（二以上の場所で所持する場合には、その合計数量）が百リットル以上であるときは、当該特定合成清酒等については、その者が酒類の製造者として当該特定合成清酒等を指定日にその者の酒類の製造場から移出したものとみなして、酒税を課する。
suppl-4131-7/art-34/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-4
In the case where, on the designated day, a liquor manufacturer or seller possesses specified synthetic sake, etc. at a place other than a liquor manufacturing site or a bonded area, and the quantity thereof (where possessed at two or more places, the total quantity) is 100 liters or more, liquor tax is imposed on those specified synthetic sake, etc. by deeming that person, as a liquor manufacturer, to have shipped them out of that person's liquor manufacturing site on the designated day.
machine translation, not official
**第五項** 前項の場合においては、新法の税率により算出した場合の酒税額と酒税法第二十二条第一項に規定する税率（エキス分が十六度未満のみりん及びみりん類似雑酒にあっては、旧租税特別措置法第八十七条の三に規定する税率）により算出した場合の酒税額との差額に相当する金額を前項の酒税額とする。
suppl-4131-7/art-34/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-5
In the case referred to in the preceding paragraph, the amount of liquor tax under the preceding paragraph is the amount equivalent to the difference between the amount of liquor tax calculated by applying the tax rate under the new Act and the amount of liquor tax calculated by applying the tax rate prescribed in Article 22, paragraph (1) of the Liquor Tax Act (for mirin and mirin-like miscellaneous liquor with an extract content of less than 16 degrees, the tax rate prescribed in Article 87-3 of the Former Act on Special Measures Concerning Taxation).
machine translation, not official
**第六項** 第四項に規定する者は、その所持する酒類で同項の規定に該当するものの貯蔵場所ごとに、政令で定めるところにより、次に掲げる事項を記載した申告書を、指定日から起算して一月以内に、その貯蔵場所の所在地の所轄税務署長に提出しなければならない。
suppl-4131-7/art-34/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6
A person prescribed in paragraph (4) must, for each storage place of the liquor in that person's possession that falls under the provisions of that paragraph, submit a return stating the following matters to the district director having jurisdiction over the location of that storage place within one month from the designated day, as provided for by Cabinet Order:
machine translation, not official
**一** 所持する酒類の税率の適用区分及び当該区分ごとの数量
suppl-4131-7/art-34/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6/item-1
the categories of tax rates applicable to the liquor possessed, and the quantity for each category;
machine translation, not official
**二** 前号の数量により算定した第四項の規定による酒税額及び当該酒税額の合計額
suppl-4131-7/art-34/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6/item-2
the amount of liquor tax under paragraph (4) calculated based on the quantity referred to in the preceding item, and the total of those amounts of liquor tax;
machine translation, not official
**三** その他政令で定める事項
suppl-4131-7/art-34/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6/item-3
other information specified by Cabinet Order.
machine translation, not official
**第七項** 前項の規定による申告書を提出した者は、平成十三年十月三十一日までに、当該申告書に記載した同項第二号に掲げる酒税額の合計額に相当する酒税を、国に納付しなければならない。
suppl-4131-7/art-34/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-7
A person who has submitted a return under the preceding paragraph must pay to the State, by October 31, 2001, liquor tax equivalent to the total amount of liquor tax listed in item (ii) of that paragraph that is stated in that return.
machine translation, not official
**第八項** 前項の規定は、同項に規定する第六項の規定による申告書を提出すべき者で、当該申告に係る酒税につき国税通則法（昭和三十七年法律第六十六号）に規定する期限後申告書若しくは修正申告書を同項の規定による申告書に係る前項の納期限前に提出したもの又は同法に規定する更正若しくは決定を受けたもののうち同法第三十五条第二項第二号の規定による納付の期限が前項の納期限前に到来するものについて準用する。
suppl-4131-7/art-34/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-8
The provisions of the preceding paragraph apply mutatis mutandis to a person prescribed in that paragraph who is required to submit a return under paragraph (6) and who, with respect to liquor tax pertaining to that return, has submitted a tax return filed after the due date or an amended return form prescribed in the Act on General Rules for National Taxes (Act No. 66 of 1962) before the due date for payment under the preceding paragraph pertaining to the return under that paragraph, or who has received a reassessment or determination prescribed in that Act for which the time limit for payment under Article 35, paragraph (2), item (ii) of that Act arrives before the due date for payment under the preceding paragraph.
machine translation, not official
**第九項** 次の各号に掲げる場合において、当該各号に規定する酒類製造者（酒税法第七条第一項に規定する酒類製造者をいう。以下この項において同じ。）が政令で定めるところにより、当該酒類が第四項の規定による酒税を課された、又は課されるべきものであることにつき、当該酒類の戻入れ又は移入に係る酒類の製造場の所在地の所轄税務署長の確認を受けたときは、当該酒税額に相当する金額は、同法第三十条の規定に準じて、当該酒類につき当該酒類製造者が納付した、又は納付すべき酒税額（第二号に該当する場合にあっては、同号に規定する他の酒類の製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべき酒税額）に相当する金額に係る控除又は還付に併せて、その者に係る酒税額から控除し、又はその者に還付する。
suppl-4131-7/art-34/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9
In the cases listed in the following items, when the liquor manufacturer prescribed in each of those items (meaning a liquor manufacturer as defined in Article 7, paragraph (1) of the Liquor Tax Act; the same applies hereinafter in this paragraph) has, as provided for by Cabinet Order, received confirmation from the district director having jurisdiction over the location of the liquor manufacturing site pertaining to the return or bringing-in of that liquor that liquor tax under paragraph (4) was imposed, or should be imposed, on that liquor, the amount equivalent to that amount of liquor tax is, in accordance with the provisions of Article 30 of that Act, deducted from the amount of liquor tax pertaining to that person or refunded to that person, together with the deduction or refund pertaining to the amount equivalent to the amount of liquor tax that the liquor manufacturer paid, or is to pay, for that liquor (in the case falling under item (ii), the amount of liquor tax that was paid, or is to be paid, upon shipment from the other liquor manufacturing site prescribed in that item, or that was paid, or is to be paid, or was collected, or is to be collected, upon taking out from a bonded area):
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**一** 酒類製造者がその製造場から移出した酒類で、第四項の規定による酒税を課された、又は課されるべきものが当該製造場に戻し入れられた場合（当該酒類製造者の他の酒類の製造場に移入された場合を含む。）
suppl-4131-7/art-34/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9/item-1
the case where liquor that a liquor manufacturer shipped out of its manufacturing site, and on which liquor tax under paragraph (4) was imposed or should be imposed, has been returned to that manufacturing site (including the case where it has been brought into another liquor manufacturing site of that liquor manufacturer);
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**二** 前号に該当する場合を除き、酒類製造者が、他の酒類の製造場から移出され、又は保税地域から引き取られた酒類で第四項の規定による酒税を課された、又は課されるべきものを酒類の製造場に移入し、当該酒類をその移入した製造場から更に移出した場合
suppl-4131-7/art-34/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9/item-2
excluding the case falling under the preceding item, the case where a liquor manufacturer has brought into a liquor manufacturing site liquor that was shipped out of another liquor manufacturing site or taken out of a bonded area and on which liquor tax under paragraph (4) was imposed or should be imposed, and has further shipped that liquor out of the manufacturing site into which it was brought.
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**第十項** 酒税法第四十八条（第二号を除く。）の規定は、第六項の規定による申告書を提出しなければならない者について準用する。
suppl-4131-7/art-34/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-10
The provisions of Article 48 of the Liquor Tax Act (excluding item (ii)) apply mutatis mutandis to a person who is required to submit a return under paragraph (6).
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**第十一項** 第六項（前項において準用する場合を含む。）の規定による申告書の提出を怠った者は、二十万円以下の罰金に処する。
suppl-4131-7/art-34/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-11
A person who has failed to submit a return under paragraph (6) (including as applied mutatis mutandis pursuant to the preceding paragraph) is punished by a fine of 200,000 yen or less.
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**第十二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の罰金刑を科する。
suppl-4131-7/art-34/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-12
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed the violation referred to in the preceding paragraph with regard to the business or property of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine referred to in that paragraph.
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**第十三項** 指定日前にした行為及び第一項の規定によりなお従前の例によることとされる酒税に係る指定日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4131-7/art-34/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-13
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the designated day and to conduct engaged in on or after the designated day with respect to liquor tax that continues to be governed by the provisions then in force pursuant to the provisions of paragraph (1).
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### 第三十六条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4131-7/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-36
**第一項** 第四条の規定による改正前の租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第六項に規定する農業相続人が施行日前に同項に規定する特定市街化区域農地等に該当するものについて同項各号に掲げる要件に該当する転用をする見込みであることにつき同項に規定する税務署長の承認を受けた場合における相続税については、なお従前の例による。
suppl-4131-7/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-36/par-1
The provisions then in force continue to govern inheritance tax in the case where, before the Effective Date, a farming heir prescribed in Article 19, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) prior to the amendment by Article 4 has received approval from the district director prescribed in that paragraph to the effect that the farming heir is expected to make, with respect to land that falls under the specified farmland, etc. in urbanization promotion areas prescribed in that paragraph, a conversion that meets the requirements listed in the items of that paragraph.
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### 第三十七条
suppl-4131-7/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-37
**第一項** 第五条の規定による改正後の租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第六項から第九項までの規定は、施行日以後に同条第三項の規定の適用を受ける同条第六項に規定する農地等の全部又は一部につき同項に規定する使用貸借による権利を消滅させ、かつ、同項に規定する地上権等の設定に基づき貸付けを行う場合における当該農地等に係る贈与税について適用する。
suppl-4131-7/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-37/par-1
The provisions of Article 36, paragraphs (6) through (9) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) as amended by Article 5 apply to gift tax on farmland, etc. in the case where, on or after the Effective Date, with regard to all or part of the farmland, etc. prescribed in paragraph (6) of that Article to which the provisions of paragraph (3) of that Article apply, the right based on a loan for use prescribed in paragraph (6) of that Article is extinguished and that farmland, etc. is lent based on the creation of a superficies right, etc. prescribed in that paragraph.
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### 第三十八条（租税特別措置法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc.
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suppl-4131-7/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-38
**第一項** 第七条の規定による改正後の租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）附則第二十条第四項の規定は、施行日以後にされる同項に規定する認定に係る同項に規定する事項についての登記に係る登録免許税について適用し、施行日前にされた第七条の規定による改正前の同法附則第二十条第四項に規定する認定に係る同項に規定する事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4131-7/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-38/par-1
The provisions of Article 20, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) as amended by Article 7 apply to registration and license tax on the registration of the matters prescribed in that paragraph pertaining to a certification prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the matters prescribed in Article 20, paragraph (4) of the Supplementary Provisions of that Act prior to the amendment by Article 7 pertaining to a certification prescribed in that paragraph that was made before the Effective Date.
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### 第三十九条（政令への委任） — Delegation to Cabinet Order
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suppl-4131-7/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-39
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4131-7/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-39/par-1
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一三年三月三一日法律第二一号
suppl-4131-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-21 · https://japanlaw.org/l/332AC0000000026/suppl-4131-21
### 第一条（施行期日） — Effective Date
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suppl-4131-21/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-21/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-21/art-1
**第一項** この法律は、平成十三年四月一日から施行する。ただし、第二条及び第五条の規定並びに附則第七条、第八条、第十条、第十三条及び第十五条の規定は、平成十四年一月一日から施行する。
suppl-4131-21/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-21/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-21/art-1/par-1
This Act comes into effect on April 1, 2001; provided, however, that the provisions of Articles 2 and 5 and the provisions of Articles 7, 8, 10, 13 and 15 of the Supplementary Provisions come into effect on January 1, 2002.
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## 附 則 平成一三年五月二五日法律第三七号
suppl-4131-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-37 · https://japanlaw.org/l/332AC0000000026/suppl-4131-37
### 第一条（施行期日） — Effective Date
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suppl-4131-37/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-37/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-37/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4131-37/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-37/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-37/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成一三年六月六日法律第三九号
suppl-4131-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-39 · https://japanlaw.org/l/332AC0000000026/suppl-4131-39
### 第一条（施行期日） — Effective Date
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suppl-4131-39/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-39/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-39/art-1
**第一項** この法律は、平成十四年一月一日から施行する。
suppl-4131-39/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-39/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-39/art-1/par-1
This Act comes into effect on January 1, 2002.
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## 附 則 平成一三年六月一五日法律第五〇号
suppl-4131-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-50 · https://japanlaw.org/l/332AC0000000026/suppl-4131-50
### 第一条（施行期日） — Effective Date
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suppl-4131-50/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-50/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-50/art-1
**第一項** この法律は、平成十四年四月一日から施行する。
suppl-4131-50/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-50/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-50/art-1/par-1
This Act comes into effect on April 1, 2002.
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### 第三十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4131-50/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-50/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4131-50/art-37
**第一項** この法律（附則第一条各号に掲げる規定については、当該規定）の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4131-50/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-50/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-50/art-37/par-1
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect.
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### 第三十八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4131-50/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-50/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4131-50/art-38
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4131-50/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-50/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-50/art-38/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一三年六月二〇日法律第五五号
suppl-4131-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-55 · https://japanlaw.org/l/332AC0000000026/suppl-4131-55
### 第一条（施行期日） — Effective Date
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suppl-4131-55/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-55/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-55/art-1
**第一項** この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
suppl-4131-55/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-55/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-55/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation (hereinafter referred to as "the Effective Date").
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## 附 則 平成一三年六月二二日法律第六一号
suppl-4131-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-61 · https://japanlaw.org/l/332AC0000000026/suppl-4131-61
### 第一条（施行期日） — Effective Date
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suppl-4131-61/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-61/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-61/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
suppl-4131-61/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-61/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-61/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation (hereinafter referred to as "the Effective Date").
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### 第二十一条（政令への委任） — Delegation to Cabinet Order
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suppl-4131-61/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-61/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4131-61/art-21
**第一項** 附則第六条から第十三条までに定めるもののほか、この法律の施行に関して必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4131-61/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-61/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-61/art-21/par-1
Beyond what is provided for in Articles 6 through 13 of the Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成一三年六月二七日法律第六七号
suppl-4131-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-67 · https://japanlaw.org/l/332AC0000000026/suppl-4131-67
**第一項** この法律は、平成十三年十月一日から施行する。
suppl-4131-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-67/par-1
This Act comes into effect on October 1, 2001.
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## 附 則 平成一三年六月二七日法律第七五号
suppl-4131-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-75 · https://japanlaw.org/l/332AC0000000026/suppl-4131-75
### 第一条（施行期日等） — Effective Date, etc.
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suppl-4131-75/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-75/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-75/art-1
**第一項** この法律は、平成十四年四月一日（以下「施行日」という。）から施行し、施行日以後に発行される短期社債等について適用する。
suppl-4131-75/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-75/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-75/art-1/par-1
This Act comes into effect on April 1, 2002 (hereinafter referred to as "the Effective Date"), and applies to short-term corporate bonds, etc. issued on or after the Effective Date.
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### 第七条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4131-75/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-75/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-75/art-7
**第一項** 施行日前にした行為及びこの附則の規定によりなおその効力を有することとされる場合における施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4131-75/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-75/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-75/art-7/par-1
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the Effective Date and to conduct engaged in on or after the Effective Date in the cases in which provisions are to remain in force pursuant to the provisions of these Supplementary Provisions.
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### 第八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4131-75/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-75/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-75/art-8
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4131-75/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-75/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-75/art-8/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一三年六月二九日法律第八〇号
suppl-4131-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-80 · https://japanlaw.org/l/332AC0000000026/suppl-4131-80
**第一項** この法律は、商法等改正法の施行の日から施行する。
suppl-4131-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-80/par-1
This Act comes into effect on the date on which the Act Amending the Commercial Code, etc. comes into effect.
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## 附 則 平成一三年六月二九日法律第八九号
suppl-4131-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-89 · https://japanlaw.org/l/332AC0000000026/suppl-4131-89
### 第一条（施行期日） — Effective Date
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suppl-4131-89/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-89/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-89/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4131-89/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-89/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-89/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 平成一三年六月二九日法律第九二号
suppl-4131-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-92 · https://japanlaw.org/l/332AC0000000026/suppl-4131-92
### 第一条（施行期日） — Effective Date
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suppl-4131-92/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-92/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-92/art-1
**第一項** この法律は、平成十四年四月一日から施行する。
suppl-4131-92/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-92/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-92/art-1/par-1
This Act comes into effect on April 1, 2002.
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## 附 則 平成一三年六月二九日法律第九四号
suppl-4131-94 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-94 · https://japanlaw.org/l/332AC0000000026/suppl-4131-94
### 第一条（施行期日） — Effective Date
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suppl-4131-94/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-94/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-94/art-1
**第一項** この法律は、平成十四年一月一日から施行する。
suppl-4131-94/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-94/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-94/art-1/par-1
This Act comes into effect on January 1, 2002.
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## 附 則 平成一三年一一月二八日法律第一二九号
suppl-4131-129 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-129 · https://japanlaw.org/l/332AC0000000026/suppl-4131-129
**第一項** この法律は、平成十四年四月一日から施行する。
suppl-4131-129/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-129/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-129/par-1
This Act comes into effect on April 1, 2002.
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**第二項** この法律の施行前にした行為及びこの法律の規定により従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4131-129/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-129/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-129/par-2
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to govern pursuant to the provisions of this Act.
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## 附 則 平成一三年一一月三〇日法律第一三四号
suppl-4131-134 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-134 · https://japanlaw.org/l/332AC0000000026/suppl-4131-134
### 第一条（施行期日） — Effective Date
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suppl-4131-134/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-134/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-134/art-1
**第一項** この法律は、平成十五年一月一日から施行する。ただし、次に掲げる規定は、公布の日から施行する。
suppl-4131-134/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-134/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-134/art-1/par-1
This Act comes into effect on January 1, 2003; provided, however, that the provisions listed below come into effect on the date of promulgation:
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**一** 第一条中租税特別措置法第三十七条の十四の次に一条を加える改正規定
suppl-4131-134/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-134/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-134/art-1/par-1/item-1
the provisions in Article 1 adding one Article after Article 37-14 of the Act on Special Measures Concerning Taxation;
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**二** 第二条及び第三条の規定並びに附則第四条の規定
suppl-4131-134/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-134/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-134/art-1/par-1/item-2
the provisions of Articles 2 and 3 and the provisions of Article 4 of the Supplementary Provisions.
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### 第二条（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Capital Gains, etc. on Shares, etc. Where Listed Shares, etc. Are Transferred
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suppl-4131-134/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-134/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-134/art-2
**第一項** 商法等の一部を改正する等の法律（平成十三年法律第七十九号。以下「商法等改正法」という。）附則第八条第一項の規定の適用がある場合における第一条の規定による改正後の租税特別措置法第三十七条の十一、第三十七条の十二の二及び第三十七条の十四の二の規定の適用については、同法第三十七条の十一第一項に規定する上場株式等の同項第四号に掲げる譲渡及び同法第三十七条の十四の二第一項に規定する特定上場株式等の同項第四号に掲げる譲渡には、商法等改正法附則第八条第一項の規定によりなお従前の例によるものとされた同項に規定する株式会社の端株（当該上場株式等又は当該特定上場株式等に該当するものに限る。）の商法等改正法第一条の規定による改正前の商法（明治三十二年法律第四十八号）第二百三十条ノ八ノ二第二項の規定の例により行う譲渡を含むものとする。
suppl-4131-134/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-134/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-134/art-2/par-1
With regard to the application of the provisions of Articles 37-11, 37-12-2 and 37-14-2 of the Act on Special Measures Concerning Taxation as amended by Article 1 in the case where the provisions of Article 8, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. and Other Matters (Act No. 79 of 2001; hereinafter referred to as the "Commercial Code, etc. Amendment Act") apply, a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of that Act that is listed in item (iv) of that paragraph and a transfer of specified listed shares, etc. prescribed in Article 37-14-2, paragraph (1) of that Act that is listed in item (iv) of that paragraph are to include a transfer of fractional shares of a stock company prescribed in Article 8, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act, for which the provisions then in force continue to govern pursuant to the provisions of that paragraph (limited to those falling under those listed shares, etc. or those specified listed shares, etc.), carried out in accordance with the provisions of Article 230-8-2, paragraph (2) of the Commercial Code (Act No. 48 of 1899) prior to the amendment by Article 1 of the Commercial Code, etc. Amendment Act.
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**第二項** 前項の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号）第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法等の一部を改正する法律（平成十三年法律第百三十四号）附則第二条第一項の規定並びに」とする。
suppl-4131-134/art-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-134/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-134/art-2/par-2
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999) in the case where the provisions of the preceding paragraph apply, the phrase "provisions and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 134 of 2001) and".
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## 附 則 平成一四年二月八日法律第一号
suppl-4141-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-1
### 第一条（施行期日） — Effective Date
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suppl-4141-1/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-1/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-1/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4141-1/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-1/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-1/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 平成一四年三月三一日法律第一五号
suppl-4141-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15
### 第一条（施行期日） — Effective Date
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suppl-4141-15/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1
**第一項** この法律は、平成十四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4141-15/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1
This Act comes into effect on April 1, 2002; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 附則第十三条第三項から第九項まで及び第十八条第三項の規定 平成十四年九月一日
suppl-4141-15/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-1
the provisions of Article 13, paragraphs (3) through (9) and Article 18, paragraph (3) of the Supplementary Provisions: September 1, 2002;
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**二** 第一条中租税特別措置法第三十七条の十第二項の改正規定、同法第三十七条の十一第一項の改正規定、同法第三十七条の十一の二の次に三条を加える改正規定、同法第三十七条の十四の二第一項の改正規定、同法第四十一条の十二第二十三項の改正規定及び同法第四十二条の三の改正規定並びに附則第十三条第一項及び第二項、第十四条、第十五条並びに第十八条第二項の規定 平成十五年一月一日
suppl-4141-15/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-2
the provisions in Article 1 amending Article 37-10, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 37-11, paragraph (1) of that Act, the provisions adding three Articles after Article 37-11-2 of that Act, the provisions amending Article 37-14-2, paragraph (1) of that Act, the provisions amending Article 41-12, paragraph (23) of that Act and the provisions amending Article 42-3 of that Act, and the provisions of Article 13, paragraphs (1) and (2), Article 14, Article 15 and Article 18, paragraph (2) of the Supplementary Provisions: January 1, 2003;
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**三** 次に掲げる規定 平成十八年一月一日
suppl-4141-15/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-3
the following provisions: January 1, 2006.
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**イ** 第一条中租税特別措置法第三条の四の見出しの改正規定（「老人等」を「障害者等」に改める部分に限る。）、同条第一項の改正規定、同条第二項の改正規定、同法第四条の見出しの改正規定並びに同条第一項及び第三項の改正規定並びに附則第三条第一項及び第二項の規定
suppl-4141-15/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-3/sub-1
the provisions in Article 1 amending the heading of Article 3-4 of the Act on Special Measures Concerning Taxation (limited to the part replacing "elderly persons, etc." with "persons with a disability or other eligible persons"), the provisions amending paragraph (1) of that Article, the provisions amending paragraph (2) of that Article, the provisions amending the heading of Article 4 of that Act and the provisions amending paragraphs (1) and (3) of that Article, and the provisions of Article 3, paragraphs (1) and (2) of the Supplementary Provisions.
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**四** 第一条中租税特別措置法第十三条の三の次に一条を加える改正規定、同法第四十六条の三の次に一条を加える改正規定、同法第七十九条第一項の改正規定（「平成十四年三月三十一日」を「平成十六年三月三十一日」に改める部分を除く。）及び同条第二項の改正規定並びに附則第七条第九項後段、第二十三条第十三項後段及び第三十三条第七項の規定 漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）の施行の日
suppl-4141-15/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-4
the provisions in Article 1 adding one Article after Article 13-3 of the Act on Special Measures Concerning Taxation, the provisions adding one Article after Article 46-3 of that Act, the provisions amending Article 79, paragraph (1) of that Act (excluding the part replacing "March 31, 2002" with "March 31, 2004") and the provisions amending paragraph (2) of that Article, and the provisions of the second sentence of Article 7, paragraph (9), the second sentence of Article 23, paragraph (13) and Article 33, paragraph (7) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Improvement of Fisheries, etc. (Act No. 73 of 2002) comes into effect;
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**五** 第一条中租税特別措置法第三十一条の二第二項第三号及び第四号の改正規定、同法第三十三条の改正規定、同法第三十四条の二第二項第二号の改正規定、同法第六十四条の改正規定、同法第六十五条の四第一項第二号の改正規定並びに同法第六十五条の七第一項の表の第十二号の改正規定 都市再開発法等の一部を改正する法律（平成十四年法律第十一号）の施行の日
suppl-4141-15/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-5
the provisions in Article 1 amending Article 31-2, paragraph (2), items (iii) and (iv) of the Act on Special Measures Concerning Taxation, the provisions amending Article 33 of that Act, the provisions amending Article 34-2, paragraph (2), item (ii) of that Act, the provisions amending Article 64 of that Act, the provisions amending Article 65-4, paragraph (1), item (ii) of that Act and the provisions amending item (xii) of the table in Article 65-7, paragraph (1) of that Act: the date on which the Act Partially Amending the Urban Renewal Act, etc. (Act No. 11 of 2002) comes into effect;
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**六** 次に掲げる規定 マンションの建替えの円滑化等に関する法律（平成十四年法律第七十八号）の施行の日
suppl-4141-15/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-6
the following provisions: the date on which the Act on the Facilitation, etc. of Reconstruction of Condominiums (Act No. 78 of 2002) comes into effect;
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**イ** 第一条中租税特別措置法第三十一条の二の改正規定（同条第二項第三号及び第四号に係る部分を除く。）、同法第三十三条の三に三項を加える改正規定、同法第三十三条の六の改正規定、同法第三十四条の二の改正規定（同条第二項第二号に係る部分及び同項第十三号に係る部分を除く。）、同法第三十四条の三第二項第一号及び第二号の改正規定、同項第三号の改正規定、同法第六十五条の改正規定、同法第六十五条の二の改正規定（同条第三項に係る部分を除く。）、同法第六十五条の四の改正規定（同条第一項第二号に係る部分及び同項第十三号に係る部分を除く。）、同法第六十五条の五の改正規定、同法第六十五条の七第十五項第一号イの改正規定、同法第六十五条の九の改正規定、同法第七十五条の改正規定並びに同法第九十七条の改正規定並びに附則第二十六条第一項及び第四項並びに第四十九条の規定
suppl-4141-15/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-6/sub-1
the provisions in Article 1 amending Article 31-2 of the Act on Special Measures Concerning Taxation (excluding the part concerning paragraph (2), items (iii) and (iv) of that Article), the provisions adding three paragraphs to Article 33-3 of that Act, the provisions amending Article 33-6 of that Act, the provisions amending Article 34-2 of that Act (excluding the part concerning paragraph (2), item (ii) of that Article and the part concerning item (xiii) of that paragraph), the provisions amending Article 34-3, paragraph (2), items (i) and (ii) of that Act, the provisions amending item (iii) of that paragraph, the provisions amending Article 65 of that Act, the provisions amending Article 65-2 of that Act (excluding the part concerning paragraph (3) of that Article), the provisions amending Article 65-4 of that Act (excluding the part concerning paragraph (1), item (ii) of that Article and the part concerning item (xiii) of that paragraph), the provisions amending Article 65-5 of that Act, the provisions amending Article 65-7, paragraph (15), item (i), (a) of that Act, the provisions amending Article 65-9 of that Act, the provisions amending Article 75 of that Act and the provisions amending Article 97 of that Act, and the provisions of Article 26, paragraphs (1) and (4) and Article 49 of the Supplementary Provisions.
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**七** 第一条中租税特別措置法第三十三条の四の改正規定、同法第三十四条の二第二項第十三号の改正規定、同法第六十五条の二第三項の改正規定及び同法第六十五条の四第一項第十三号の改正規定並びに附則第二十六条第二項及び第三項の規定 土地収用法の一部を改正する法律（平成十三年法律第百三号）の施行の日
suppl-4141-15/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-7
the provisions in Article 1 amending Article 33-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 34-2, paragraph (2), item (xiii) of that Act, the provisions amending Article 65-2, paragraph (3) of that Act and the provisions amending Article 65-4, paragraph (1), item (xiii) of that Act, and the provisions of Article 26, paragraphs (2) and (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Expropriation of Land Act (Act No. 103 of 2001) comes into effect;
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**八** 第一条中租税特別措置法第五十六条の三を削る改正規定、同法第五十六条の二の改正規定（同条第二項に係る部分及び同条第八項に係る部分を除く。）、同法第五十六条の次に一条を加える改正規定及び同法第八十四条の二第一号の改正規定 全国新幹線鉄道整備法の一部を改正する法律（平成十四年法律第六十四号）の施行の日
suppl-4141-15/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-8
the provisions in Article 1 deleting Article 56-3 of the Act on Special Measures Concerning Taxation, the provisions amending Article 56-2 of that Act (excluding the part concerning paragraph (2) of that Article and the part concerning paragraph (8) of that Article), the provisions adding one Article after Article 56 of that Act and the provisions amending Article 84-2, item (i) of that Act: the date on which the Act Partially Amending the Nationwide Shinkansen Railways Construction and Improvement Act (Act No. 64 of 2002) comes into effect;
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**九** 第一条中租税特別措置法第七十八条の二第一項の改正規定及び同条第三項の改正規定 水産業協同組合法等の一部を改正する法律（平成十四年法律第七十五号）の施行の日
suppl-4141-15/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-9
the provisions in Article 1 amending Article 78-2, paragraph (1) of the Act on Special Measures Concerning Taxation and the provisions amending paragraph (3) of that Article: the date on which the Act Partially Amending the Fishery Industry Cooperative Act, etc. (Act No. 75 of 2002) comes into effect.
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### 第二条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4141-15/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-2
**第一項** 第一条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成十四年分以後の所得税について適用し、平成十三年分以前の所得税については、なお従前の例による。
suppl-4141-15/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by Article 1 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2002 and subsequent years, and the provisions then in force continue to govern income tax for 2001 and prior years.
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### 第三条（障害者等の少額公債の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons
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suppl-4141-15/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3
**第一項** 新租税特別措置法第四条第一項から第三項までの規定は、国内に住所を有する個人で第二条の規定による改正後の所得税法（以下「新所得税法」という。）第九条の二第一項に規定する障害者等（以下この条において「障害者等」という。）であるものが平成十八年一月一日以後に支払を受けるべき新租税特別措置法第四条第一項に規定する公債の利子について適用し、国内に住所を有する個人で第二条の規定による改正前の所得税法（以下「旧所得税法」という。）第九条の二第一項に規定する老人等であるものが同日前に支払を受けるべき第一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第四条第一項に規定する公債（次項において「公債」という。）の利子については、なお従前の例による。
suppl-4141-15/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-1
The provisions of Article 4, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to interest on public bonds prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation that is to be received on or after January 1, 2006 by an individual who has a domicile in Japan and who is a person with a disability or other eligible person prescribed in Article 9-2, paragraph (1) of the Income Tax Act as amended by Article 2 (hereinafter referred to as the "New Income Tax Act") (hereinafter referred to as a "person with a disability or other eligible person" in this Article), and the provisions then in force continue to govern interest on public bonds prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") (referred to as "public bonds" in the following paragraph) that is to be received before that date by an individual who has a domicile in Japan and who is an elderly person, etc. prescribed in Article 9-2, paragraph (1) of the Income Tax Act prior to the amendment by Article 2 (hereinafter referred to as the "Former Income Tax Act").
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**第二項** 国内に住所を有する個人で年齢六十五歳以上であるものが、平成十八年一月一日前に購入をした公債で同日において附則第一条第三号イに掲げる規定による改正前の租税特別措置法（次項において「改正前措置法」という。）第四条に規定する要件を満たすもの（同条第二項において準用する旧所得税法第十条第二項の規定により同項に規定する特別非課税貯蓄申込書の提出の際に提示した同条第五項に規定する書類及び同項の規定により提示した同項に規定する書類がその者の新租税特別措置法第四条第二項において準用する新所得税法第十条第五項に規定する書類（次項において「障害者等確認書類」という。）に該当しているものを除く。以下この項及び次項において「障害者等未確認公債」という。）を有する場合において、同日以後に支払を受けるべき当該障害者等未確認公債の利子で同日を含む利子の計算期間に対応するもののうち、その利子の計算期間の初日から平成十七年十二月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分については、なお従前の例による。
suppl-4141-15/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-2
In the case where an individual who has a domicile in Japan and who is 65 years of age or older holds public bonds that the individual purchased before January 1, 2006 and that, as of that date, satisfy the requirements prescribed in Article 4 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions listed in Article 1, item (iii), (a) of the Supplementary Provisions (referred to as the "Act on Special Measures Concerning Taxation Before the 2002 Amendment" in the following paragraph) (excluding those for which the document prescribed in Article 10, paragraph (5) of the Former Income Tax Act that was presented, pursuant to the provisions of Article 10, paragraph (2) of the Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2002 Amendment, upon the submission of the application for special tax-exempt savings prescribed in Article 10, paragraph (2) of the Former Income Tax Act, and the document prescribed in paragraph (5) of that Article that was presented pursuant to the provisions of that paragraph, fall under the document prescribed in Article 10, paragraph (5) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation pertaining to that individual (referred to as a "paper confirming a disability or similar position" in the following paragraph); hereinafter referred to as "public bonds not confirmed for a person with a disability, etc." in this paragraph and the following paragraph), the provisions then in force continue to govern the part of the interest on those public bonds not confirmed for a person with a disability, etc. that is to be received on or after that date and that corresponds to the interest calculation period that includes that date, which is equivalent to the amount calculated, as provided for by Cabinet Order, as the amount of the interest corresponding to the period from the first day of that interest calculation period to December 31, 2005.
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**第三項** 前項の場合において、同項に規定する個人で障害者等に該当するものが、平成十八年一月一日前に、政令で定めるところにより、障害者等未確認公債に係る改正前措置法第四条第一項に規定する販売機関の営業所等の長に対し同条第二項において準用する旧所得税法第十条第五項に規定する書類（障害者等確認書類に該当するものに限る。以下この項において同じ。）を提示して障害者等に該当することにつき確認を受けた場合には、当該障害者等未確認公債は、同条第二項に規定する特別非課税貯蓄申込書及び同条第三項に規定する特別非課税貯蓄申告書又は同条第四項の申告書の提出の際に同条第五項に規定する書類を提示して当該販売機関の営業所等において購入をしたものとみなして、新租税特別措置法第四条第一項から第三項まで及び前項の規定を適用する。
suppl-4141-15/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-3
In the case referred to in the preceding paragraph, if an individual prescribed in that paragraph who falls under the category of a person with a disability or other eligible person has, before January 1, 2006, as provided for by Cabinet Order, presented to the head of the business office or similar place of the selling institution prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2002 Amendment pertaining to the public bonds not confirmed for a person with a disability, etc. the document prescribed in Article 10, paragraph (5) of the Former Income Tax Act as applied mutatis mutandis pursuant to paragraph (2) of that Article (limited to one that falls under a paper confirming a disability or similar position; the same applies hereinafter in this paragraph), and has received confirmation that the individual falls under the category of a person with a disability or other eligible person, those public bonds not confirmed for a person with a disability, etc. are deemed to have been purchased at the business office or similar place of that selling institution by presenting the document prescribed in paragraph (5) of that Article upon the submission of the application for special tax-exempt savings prescribed in paragraph (2) of that Article and the statement of special tax-exempt savings prescribed in paragraph (3) of that Article or the return referred to in paragraph (4) of that Article, and the provisions of Article 4, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation and the preceding paragraph apply.
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**第四項** 前三項の規定の適用に関し必要な事項は、政令で定める。
suppl-4141-15/art-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-4
The necessary particulars concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
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### 第四条（一括登録国債の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest on Collectively Registered Government Bonds
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suppl-4141-15/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-4
**第一項** 新租税特別措置法第五条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に支払を受けるべき同条第一項に規定する一括登録国債の利子について適用し、施行日前に支払を受けるべき旧租税特別措置法第五条の二第一項に規定する一括登録国債の利子については、なお従前の例による。
suppl-4141-15/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-4/par-1
The provisions of Article 5-2 of the New Act on Special Measures Concerning Taxation apply to interest on collectively registered government bonds prescribed in paragraph (1) of that Article that is to be received on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern interest on collectively registered government bonds prescribed in Article 5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is to be received before the Effective Date.
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### 第五条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit, etc. Where Energy Supply and Demand Structure Reform Promotion Equipment Is Acquired
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suppl-4141-15/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-5
**第一項** 個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二第一項第五号に掲げる減価償却資産については、なお従前の例による。
suppl-4141-15/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-5/par-1
The provisions then in force continue to govern depreciable assets listed in Article 10-2, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.
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**第二項** 個人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第十条の三第一項に規定する電子機器利用設備については、次項及び第四項に規定する場合を除き、なお従前の例による。
suppl-4141-15/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-5/par-2
Except in the cases prescribed in the following paragraph and paragraph (4), the provisions then in force continue to govern equipment utilizing electronic devices prescribed in Article 10-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or leased before the Effective Date.
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**第三項** 旧租税特別措置法第十条の三第一項に規定する個人が、施行日前に、同項に規定する電子機器利用設備を取得若しくは製作又は賃借をして、これを当該個人の営む同項に規定する指定事業の用に供した場合において、当該指定事業の用に供した日の属する年が平成十四年であるときは、当該個人が取得又は製作をした同項に規定する特定電子機器利用設備を新租税特別措置法第十条の六第一項に規定する個人が取得又は製作をした同項に規定する特定機械装置等に該当する同項第一号に掲げる減価償却資産と、旧租税特別措置法第十条の三第四項に規定する個人が賃借をした同項に規定する電子機器利用設備を新租税特別措置法第十条の六第四項に規定する個人が賃借をした同条第一項第一号に掲げる減価償却資産と、それぞれみなして、同条の規定を適用する。
suppl-4141-15/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-5/par-3
In the case where an individual prescribed in Article 10-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation has, before the Effective Date, acquired, manufactured or leased equipment utilizing electronic devices prescribed in that paragraph and put it to use for a designated business prescribed in that paragraph conducted by that individual, if the year that includes the day on which it was put to use for that designated business is 2002, the provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation apply by deeming the specified equipment utilizing electronic devices prescribed in that paragraph that the individual acquired or manufactured to be depreciable assets listed in Article 10-6, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation that fall under the specified machinery and equipment, etc. prescribed in that paragraph and that an individual prescribed in that paragraph acquired or manufactured, and the equipment utilizing electronic devices prescribed in Article 10-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation that an individual prescribed in that paragraph leased to be depreciable assets listed in paragraph (1), item (i) of that Article that an individual prescribed in Article 10-6, paragraph (4) of the New Act on Special Measures Concerning Taxation leased, respectively.
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**第四項** 個人が、平成十四年において旧租税特別措置法第十条の三第六項に規定する繰越税額控除限度超過額を有する場合における新租税特別措置法第十条の六の規定の適用については、同条第六項中「又はリース税額控除限度額」とあるのは「若しくはリース税額控除限度額又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正前の租税特別措置法（第九項において「平成十四年旧法」という。）第十条の三第三項に規定する税額控除限度額若しくは同条第四項に規定するリース税額控除限度額」と、「又は第四項」とあるのは「若しくは第四項又は同条第三項若しくは第四項」と、「同項の」とあるのは「第四項又は同条第四項の」と、同条第九項中「供用年」とあるのは「供用年（平成十四年旧法第十条の三第三項に規定する税額控除限度額又は同条第四項に規定するリース税額控除限度額に係る第五項に規定する繰越税額控除限度超過額がある場合には、同条第三項又は第四項に規定する供用年）」と、「同項に」とあるのは「第五項に」とする。
suppl-4141-15/art-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-5/par-4
With regard to the application of the provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation in the case where an individual has, in 2002, a carried-over excess of the tax credit limit prescribed in Article 10-3, paragraph (6) of the Former Act on Special Measures Concerning Taxation, the phrase "or maximum lease tax credit" in paragraph (6) of that Article is deemed to be replaced with "or maximum lease tax credit, or the maximum tax credit prescribed in Article 10-3, paragraph (3) or the maximum lease tax credit prescribed in paragraph (4) of that Article of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (referred to as the '2002 Former Act' in paragraph (9))", the phrase "or paragraph (4)" is deemed to be replaced with "or paragraph (4), or paragraph (3) or (4) of that Article", the phrase "of that paragraph" is deemed to be replaced with "of paragraph (4) or paragraph (4) of that Article", the phrase "year of commencement of use" in paragraph (9) of that Article is deemed to be replaced with "year of commencement of use (where there is a carried-over excess of the tax credit limit prescribed in paragraph (5) pertaining to the maximum tax credit prescribed in Article 10-3, paragraph (3) of the 2002 Former Act or the maximum lease tax credit prescribed in paragraph (4) of that Article, the year of commencement of use prescribed in paragraph (3) or (4) of that Article)", and the phrase "in that paragraph" is deemed to be replaced with "in paragraph (5)".
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### 第六条（製品輸入額が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where the Amount of Product Imports Has Increased
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suppl-4141-15/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-6
**第一項** 個人の旧租税特別措置法第十条の六第一項に規定する適用年に係る同項に規定する製品輸入増加額については、なお従前の例による。
suppl-4141-15/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-6/par-1
The provisions then in force continue to govern the increase in the amount of product imports prescribed in Article 10-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to an individual's applicable year prescribed in that paragraph.
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### 第七条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Individuals
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suppl-4141-15/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7
**第一項** 新租税特別措置法第十一条第一項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項に規定する特定設備等については、なお従前の例による。
suppl-4141-15/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第二項** 新租税特別措置法第十一条の二第一項の規定は、個人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の二第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4141-15/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-2
The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第三項** 新租税特別措置法第十一条の三第二項の規定は、個人が施行日以後に取得等をする同項に規定する製造過程管理高度化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の三第二項に規定する製造過程管理高度化設備等については、なお従前の例による。
suppl-4141-15/art-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-3
The provisions of Article 11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to equipment for advanced manufacturing process control, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern equipment for advanced manufacturing process control, etc. prescribed in Article 11-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第四項** 新租税特別措置法第十一条の五第一項の規定は、個人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の五第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4141-15/art-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-4
The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第五項** 新租税特別措置法第十一条の七第一項の規定は、個人が施行日以後に取得等をする同項に規定する再商品化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の七第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4141-15/art-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-5
The provisions of Article 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第六項** 新租税特別措置法第十一条の八第一項の規定は、個人が施行日以後に取得等をする同項に規定する輸入関連事業用資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の八第一項に規定する輸入関連事業用資産については、なお従前の例による。
suppl-4141-15/art-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-6
The provisions of Article 11-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to import-related business assets prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern import-related business assets prescribed in Article 11-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第七項** 個人が旧租税特別措置法第十二条第一項の表の第一号の第一欄に掲げる低開発地域工業開発地区として指定された地区（昭和四十一年十二月十五日までに指定されたものに限る。）内において当該指定の日から四十年以内の期間内に取得等をする同項に規定する工業用機械等については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4141-15/art-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-7
With regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual makes an acquisition, etc. within a district designated as an industrial development district in an underdeveloped region listed in the first column of item (i) of the table in that paragraph (limited to one designated by December 15, 1966), within the period of 40 years from the date of that designation, the provisions of that Article (limited to the part pertaining to that item) remain in force.
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**第八項** 新租税特別措置法第十二条第一項（同項の表の第一号及び第五号から第七号までに係る部分に限る。）の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項に規定する工業用機械等（同項の表の第二号及び第六号から第八号までの第三欄に掲げる資産に限る。）については、なお従前の例による。
suppl-4141-15/art-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-8
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) and (v) through (vii) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the assets listed in the third column of items (ii) and (vi) through (viii) of the table in that paragraph) for which an individual made an acquisition, etc. before the Effective Date.
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**第九項** 施行日前に旧租税特別措置法第十三条の二第一項第一号に規定する中小漁業構造改善計画につき同号の認定を受けた同号の漁業協同組合等の構成員である個人の有する同号に定める漁船については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）の施行の日以後における同条（同項第一号に係る部分に限る。）の規定の適用については、同号中「漁業再建整備特別措置法（昭和五十一年法律第四十三号）第二条第一項」とあるのは「漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）第一条の規定による改正前の漁業再建整備特別措置法（昭和五十一年法律第四十三号。以下この号において「旧漁業再建整備法」という。）第二条第一項」と、「同法」とあるのは「旧漁業再建整備法」と、「漁業再建整備特別措置法第五条第一項」とあるのは「旧漁業再建整備法第五条第一項」とする。
suppl-4141-15/art-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-9
With regard to fishing vessels specified in Article 13-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation held by an individual who is a member of a fishery cooperative, etc. referred to in that item that obtained, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, the provisions of that Article (limited to the part pertaining to that item) remain in force. In this case, with regard to the application of the provisions of that Article (limited to the part pertaining to paragraph (1), item (i) of that Article) on or after the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Improvement of Fisheries, etc. (Act No. 73 of 2002) comes into effect, the phrase "Article 2, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries (Act No. 43 of 1976)" in that item is deemed to be replaced with "Article 2, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures for the Reconstruction and Improvement of Fisheries, etc. (Act No. 73 of 2002) (Act No. 43 of 1976; hereinafter referred to as the 'Former Fisheries Reconstruction Act' in this item)", the phrase "that Act" is deemed to be replaced with "the Former Fisheries Reconstruction Act", and the phrase "Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries" is deemed to be replaced with "Article 5, paragraph (1) of the Former Fisheries Reconstruction Act".
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**第十項** 新租税特別措置法第十三条の三第一項（第四号に係る部分に限る。）の規定は、施行日以後に同号に規定する共同改善計画につき同号に規定する認定を受ける同号の個人の有する同号に定める減価償却資産について適用する。
suppl-4141-15/art-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-10
The provisions of Article 13-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iv)) apply to depreciable assets specified in that item held by an individual referred to in that item who obtains, on or after the Effective Date, the certification prescribed in that item for a joint improvement plan prescribed in that item.
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**第十一項** 施行日前に旧租税特別措置法第十三条の三第一項第四号に規定する共同改善計画につき同号に規定する認定を受けた同号の個人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4141-15/art-7/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-11
With regard to depreciable assets specified in Article 13-3, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation held by an individual referred to in that item who obtained, before the Effective Date, the certification prescribed in that item for a joint improvement plan prescribed in that item, the provisions of that Article (limited to the part pertaining to that item) remain in force.
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**第十二項** 新租税特別措置法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用する。
suppl-4141-15/art-7/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-12
The provisions of Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date.
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**第十三項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第一項に規定する優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4141-15/art-7/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-13
With regard to good-quality rental housing prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
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**第十四項** 新租税特別措置法第十四条の二第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用する。
suppl-4141-15/art-7/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-14
The provisions of Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly constructs on or after the Effective Date.
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**第十五項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条の二第一項に規定する特定再開発建築物等については、同条の規定は、なおその効力を有する。
suppl-4141-15/art-7/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-15
With regard to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date, the provisions of that Article remain in force.
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**第十六項** 新租税特別措置法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用する。
suppl-4141-15/art-7/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-16
The provisions of Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date.
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**第十七項** 個人が施行日前に取得又は建設をした旧租税特別措置法第十五条第一項に規定する倉庫用建物等については、同条の規定は、なおその効力を有する。
suppl-4141-15/art-7/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-17
With regard to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date, the provisions of that Article remain in force.
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**第十八項** 新租税特別措置法第十八条第一項（第二号に係る部分に限る。）の規定は、個人が施行日以後に支出する同号に定める負担金について適用する。
suppl-4141-15/art-7/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-18
The provisions of Article 18, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to contributions specified in that item that an individual pays on or after the Effective Date.
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### 第八条（個人のプログラム等準備金に関する経過措置） — Transitional Measures Concerning Reserves for Programs, etc. of Individuals
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suppl-4141-15/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-8
**第一項** 新租税特別措置法第二十条の二の規定は、平成十五年分以後の所得税について適用し、平成十四年分以前の所得税については、なお従前の例による。
suppl-4141-15/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-8/par-1
The provisions of Article 20-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2003 and subsequent years, and with regard to income tax for 2002 and prior years, the provisions then in force continue to govern.
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### 第九条（特定の取締役等が受ける新株予約権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options, etc. Granted to Specified Directors, etc.
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suppl-4141-15/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-9
**第一項** 施行日前に締結された新租税特別措置法第二十九条の二第一項に規定する契約で旧租税特別措置法第二十九条の二第一項各号に掲げる要件が定められているもの（施行日から平成十四年九月三十日までの間に行われた当該契約の変更により、当該契約に定められていた同項第二号に掲げる要件に代えて新租税特別措置法第二十九条の二第一項第二号に掲げる要件が定められた場合には、当該要件及び旧租税特別措置法第二十九条の二第一項各号に掲げる要件（同項第二号に掲げるものを除く。）が定められているものを含む。）は、新租税特別措置法第二十九条の二第一項各号に掲げる要件が定められている同項の契約とみなして、同条の規定を適用する。
suppl-4141-15/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-9/par-1
A contract prescribed in Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that was concluded before the Effective Date and in which the requirements listed in the items of Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation are stipulated (including, in the case where, through a change to that contract made during the period from the Effective Date to September 30, 2002, the requirement listed in Article 29-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation has been stipulated in place of the requirement listed in item (ii) of that paragraph that had been stipulated in that contract, a contract in which that requirement and the requirements listed in the items of Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding the one listed in item (ii) of that paragraph) are stipulated) is deemed to be a contract referred to in Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation in which the requirements listed in the items of that paragraph are stipulated, and the provisions of that Article apply.
machine translation, not official
**第二項** 施行日前に行われた旧租税特別措置法第二十九条の二第五項に規定する付与決議に基づく契約により、同項に規定する新株引受権又は株式譲渡請求権の付与があった場合における同項に規定する調書の提出については、なお従前の例による。
suppl-4141-15/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-9/par-2
With regard to the submission of the report prescribed in Article 29-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation in the case where subscription rights for new shares or rights to request the transfer of shares prescribed in that paragraph were granted under a contract based on a grant resolution prescribed in that paragraph that was made before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十条（山林所得に係る森林計画特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Forest Plans Pertaining to Timber Income
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suppl-4141-15/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-10
**第一項** 新租税特別措置法第三十条の二第一項の規定は、個人が施行日以後に行う同項に規定する伐採又は譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十条の二第一項に規定する伐採又は譲渡については、なお従前の例による。
suppl-4141-15/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-10/par-1
The provisions of Article 30-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to felling or transfer prescribed in that paragraph that an individual carries out on or after the Effective Date, and with regard to felling or transfer prescribed in Article 30-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十一条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4141-15/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-11
**第一項** 個人が施行日前に行った旧租税特別措置法第三十四条の三第二項第七号に規定する土地等の譲渡については、なお従前の例による。
suppl-4141-15/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-11/par-1
With regard to a transfer of land, etc. prescribed in Article 34-3, paragraph (2), item (vii) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十二条（株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.
caption: machine translation, not official
suppl-4141-15/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-12
**第一項** 新租税特別措置法第三十七条の十第三項（第一号及び第三号に係る部分に限る。）の規定は、個人が施行日以後に行う同項に規定する株式等の同条第一項の譲渡による所得について適用する。
suppl-4141-15/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-12/par-1
The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (i) and (iii)) apply to income from a transfer, as referred to in paragraph (1) of that Article, of shares, etc. prescribed in paragraph (3) of that Article that an individual carries out on or after the Effective Date.
machine translation, not official
**第二項** 商法等の一部を改正する法律（平成十三年法律第百二十八号。以下この項及び附則第十六条第二項において「商法等改正法」という。）附則第六条第一項又は第七条第一項の規定の適用がある場合における新租税特別措置法第三十七条の十第三項（第一号及び第三号に係る部分に限る。）の規定の適用については、同項第一号に規定する株式には、商法等改正法附則第六条第一項の規定によりなお従前の例によることとされた新株の引受権又は商法等改正法附則第七条第一項の規定によりなお従前の例によることとされた新株引受権付社債に付された新株の引受権を含むものとし、新租税特別措置法第三十七条の十第三項第三号に規定する新株予約権付社債には、商法等改正法附則第七条第一項の規定によりなお従前の例によることとされた転換社債又は新株引受権付社債を含むものとする。
suppl-4141-15/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-12/par-2
With regard to the application of the provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (i) and (iii)) in the case where the provisions of Article 6, paragraph (1) or Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. (Act No. 128 of 2001; referred to as the "Commercial Code, etc. Amendment Act" in this paragraph and Article 16, paragraph (2) of the Supplementary Provisions) apply, the shares prescribed in item (i) of that paragraph are to include subscription rights for new shares for which the provisions then in force continue to govern pursuant to the provisions of Article 6, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act, or subscription rights for new shares attached to bonds with subscription rights for new shares for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act, and the bonds with share options prescribed in Article 37-10, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation are to include convertible bonds or bonds with subscription rights for new shares for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act.
machine translation, not official
### 第十三条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account
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suppl-4141-15/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13
**第一項** 新租税特別措置法第三十七条の十一の三第一項の規定は、平成十五年一月一日以後に設定される同条第三項第一号に規定する特定口座（以下この条において「特定口座」という。）に係る同日以後の新租税特別措置法第三十七条の十一の三第一項に規定する特定口座内保管上場株式等の譲渡について適用する。
suppl-4141-15/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-1
The provisions of Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers, made on or after January 1, 2003, of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that pertain to a specified account prescribed in paragraph (3), item (i) of that Article (referred to as a "specified account" in this Article) opened on or after that date.
machine translation, not official
**第二項** 新租税特別措置法第三十七条の十一の三第二項の規定は、平成十五年一月一日以後に設定される特定口座において同日以後に処理される同項の決済に係る同項に規定する信用取引に係る上場株式等の譲渡について適用する。
suppl-4141-15/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-2
The provisions of Article 37-11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to transfers of listed shares, etc. pertaining to margin transactions prescribed in that paragraph that pertain to settlement as referred to in that paragraph processed on or after January 1, 2003 in a specified account opened on or after that date.
machine translation, not official
**第三項** 特定口座を設定しようとする新租税特別措置法第三十七条の十一の三第三項第一号に規定する居住者又は国内に恒久的施設を有する非居住者及び当該特定口座の設定を受けようとする同号に規定する証券業者（以下この条において「証券業者」という。）は、平成十五年一月一日前においても、同号の規定の例により、同号に規定する特定口座開設届出書を提出しようとする同号に規定する上場株式等の保管の委託又は上場株式等の信用取引に係る口座の設定及び当該特定口座開設届出書の提出その他必要な行為（上場株式等（新租税特別措置法第三十七条の十一第一項に規定する上場株式等をいう。以下この条において同じ。）の受入れ（次項の規定によるものを除く。）及び上場株式等の信用取引（同号に規定する信用取引をいう。以下この条において同じ。）の移管（第六項の規定によるものを除く。）を除く。）をすることができる。この場合において、その提出がされた当該特定口座開設届出書は同日に提出がされたものと、その設定がされた当該特定口座開設届出書に係る当該上場株式等の保管の委託又は上場株式等の信用取引に係る口座（以下この条において「準備口座」という。）は同日に設定がされたものとそれぞれみなして、新租税特別措置法第三十七条の十一の三から第三十七条の十一の五までの規定を適用する。
suppl-4141-15/art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-3
A resident or a nonresident who has a permanent establishment in Japan, as prescribed in Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation, who intends to open a specified account, and a securities company prescribed in that item with which that specified account is to be opened (referred to as a "securities company" in this Article) may, even before January 1, 2003, in the same manner as provided in that item, open an account for the custody of listed shares, etc. or for margin transactions in listed shares, etc. prescribed in that item for which the written notification for opening a specified account prescribed in that item is to be submitted, submit that written notification for opening a specified account, and carry out other necessary acts (excluding the acceptance of listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) (excluding acceptance pursuant to the provisions of the following paragraph) and the transfer of custody of margin transactions in listed shares, etc. (meaning margin transactions prescribed in that item; the same applies hereinafter in this Article) (excluding a transfer of custody pursuant to the provisions of paragraph (6))). In this case, the provisions of Articles 37-11-3 through 37-11-5 of the New Act on Special Measures Concerning Taxation apply by deeming the written notification for opening a specified account so submitted to have been submitted on that date, and the account for the custody of listed shares, etc. or for margin transactions in listed shares, etc. so opened that pertains to that written notification for opening a specified account (referred to as a "preparatory account" in this Article) to have been opened on that date, respectively.
machine translation, not official
**第四項** 前項後段の規定の適用を受ける準備口座においては、当該準備口座を設定する証券業者の平成十四年の最終営業日後の同年中のいずれか一の日において、同項の居住者又は国内に恒久的施設を有する非居住者が同日において有する上場株式等のうち次に掲げるものを受け入れることができるものとする。
suppl-4141-15/art-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-4
In a preparatory account to which the provisions of the second sentence of the preceding paragraph apply, listed shares, etc. that the resident or the nonresident who has a permanent establishment in Japan referred to in that paragraph holds on any one day during 2002 after the last business day in 2002 of the securities company that opens that preparatory account, and that are listed in the following items, may be accepted on that day:
machine translation, not official
**一** 当該準備口座を設定する証券業者に開設されている当該居住者又は国内に恒久的施設を有する非居住者の当該準備口座以外の有価証券の保管の委託に係る口座（以下この項において「他の保管口座」という。）にその取得（平成五年一月一日以後の取得で、当該証券業者への買付けの委託（買付けの委託の媒介、取次ぎ又は代理を含む。）による取得又は当該証券業者からの取得に該当するものに限る。）後直ちに保管の委託がされた上場株式等（その取得後引き続き当該他の保管口座において保管がされていることその他政令で定める要件を満たすものに限る。次号において「特定上場株式等」という。）で当該他の保管口座から政令で定めるところにより移管がされるもの
suppl-4141-15/art-13/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-4/item-1
listed shares, etc. that were placed in custody, immediately after their acquisition (limited to an acquisition on or after January 1, 1993 that falls under an acquisition through a purchase order placed with that securities company (including intermediation, brokerage or agency for a purchase order) or an acquisition from that securities company), in an account for the custody of securities, other than that preparatory account, of that resident or nonresident who has a permanent establishment in Japan, opened with the securities company that opens that preparatory account (referred to as the "other custody account" in this paragraph) (limited to those that satisfy the requirements specified by Cabinet Order, such as that they have continuously been held in custody in that other custody account since their acquisition; referred to as "specified listed shares, etc." in the following item), and for which a transfer of custody is made from that other custody account as specified by Cabinet Order;
machine translation, not official
**二** 当該準備口座を設定する証券業者に開設されている当該居住者又は国内に恒久的施設を有する非居住者の他の保管口座に平成十三年九月三十日以前から引き続き保管の委託がされている上場株式等（特定上場株式等を除く。）で当該他の保管口座から政令で定めるところにより移管がされるもの
suppl-4141-15/art-13/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-4/item-2
listed shares, etc. (excluding specified listed shares, etc.) that have continuously been placed in custody since on or before September 30, 2001 in the other custody account of that resident or nonresident who has a permanent establishment in Japan, opened with the securities company that opens that preparatory account, and for which a transfer of custody is made from that other custody account as specified by Cabinet Order.
machine translation, not official
**第五項** 前項の規定により準備口座に受け入れた上場株式等は、新租税特別措置法第三十七条の十一の三第三項第一号の規定に該当して、平成十五年一月一日に第三項後段の規定により同日に設定がされたものとみなされた準備口座に係る特定口座において受け入れた上場株式等とみなして、同条第一項の規定を適用する。
suppl-4141-15/art-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-5
Listed shares, etc. accepted into a preparatory account pursuant to the provisions of the preceding paragraph are deemed to be listed shares, etc. accepted, in a manner falling under the provisions of Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation, on January 1, 2003 in the specified account pertaining to the preparatory account deemed pursuant to the provisions of the second sentence of paragraph (3) to have been opened on that date, and the provisions of paragraph (1) of that Article apply.
machine translation, not official
**第六項** 第三項後段の規定の適用を受ける準備口座においては、当該準備口座を設定する証券業者の平成十四年の最終営業日後の同年中のいずれか一の日において、当該準備口座を設定する証券業者に開設されている当該居住者又は国内に恒久的施設を有する非居住者の当該準備口座以外の有価証券の信用取引の契約に係る口座（以下この項において「他の信用取引口座」という。）において処理されている上場株式等の信用取引（平成十五年一月一日以後に当該信用取引に係る決済が行われ、かつ、当該決済を第三項後段の規定により同日にその設定がされたものとみなされた当該準備口座に係る特定口座において行うこととされているものに限る。）を当該他の信用取引口座から政令で定めるところにより移管できるものとする。
suppl-4141-15/art-13/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-6
In a preparatory account to which the provisions of the second sentence of paragraph (3) apply, on any one day during 2002 after the last business day in 2002 of the securities company that opens that preparatory account, a transfer of custody, as specified by Cabinet Order, may be made from the other margin trading account of margin transactions in listed shares, etc. that are processed in an account for contracts for margin transactions in securities, other than that preparatory account, of that resident or nonresident who has a permanent establishment in Japan, opened with the securities company that opens that preparatory account (referred to as the "other margin trading account" in this paragraph) (limited to those for which the settlement of that margin transaction is to be made on or after January 1, 2003 and that settlement is to be made in the specified account pertaining to that preparatory account deemed pursuant to the provisions of the second sentence of paragraph (3) to have been opened on that date).
machine translation, not official
**第七項** 前項の規定により準備口座に移管された同項に規定する上場株式等の信用取引は、新租税特別措置法第三十七条の十一の三第三項第一号の規定に該当して、平成十五年一月一日に第三項後段の規定により同日に設定がされたものとみなされた準備口座に係る特定口座において開始した信用取引とみなして、同条第二項の規定を適用する。
suppl-4141-15/art-13/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-7
Margin transactions in listed shares, etc. prescribed in the preceding paragraph whose custody has been transferred to a preparatory account pursuant to the provisions of that paragraph are deemed to be margin transactions commenced, in a manner falling under the provisions of Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation, on January 1, 2003 in the specified account pertaining to the preparatory account deemed pursuant to the provisions of the second sentence of paragraph (3) to have been opened on that date, and the provisions of paragraph (2) of that Article apply.
machine translation, not official
**第八項** 第五項及び前項に定めるもののほか、第四項の規定により受け入れた上場株式等の取得価額及び取得の時期の判定に関する特例、第六項の規定により移管された上場株式等の信用取引に係る必要経費の特例その他第三項、第四項及び第六項の規定の適用に関し必要な事項は、政令で定める。
suppl-4141-15/art-13/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-8
Beyond what is provided for in paragraph (5) and the preceding paragraph, special provisions on the determination of the acquisition cost and the time of acquisition of listed shares, etc. accepted pursuant to the provisions of paragraph (4), special provisions on necessary expenses pertaining to margin transactions in listed shares, etc. whose custody has been transferred pursuant to the provisions of paragraph (6), and other necessary matters concerning the application of the provisions of paragraphs (3), (4) and (6) are specified by Cabinet Order.
machine translation, not official
**第九項** 新租税特別措置法第三十七条の十一の三第四項及び第五項の規定は、平成十五年一月一日以後に同条第三項第一号に規定する特定口座開設届出書の提出をする場合（第三項の規定により同日前に当該特定口座開設届出書の提出をする場合を含む。）について適用する。
suppl-4141-15/art-13/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-9
The provisions of Article 37-11-3, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply in the case where the written notification for opening a specified account prescribed in paragraph (3), item (i) of that Article is submitted on or after January 1, 2003 (including the case where that written notification for opening a specified account is submitted before that date pursuant to the provisions of paragraph (3)).
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### 第十四条（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account
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suppl-4141-15/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-14
**第一項** 新租税特別措置法第三十七条の十一の四の規定は、平成十五年一月一日以後に支払うべき同条第一項に規定する特定口座内保管上場株式等の譲渡の対価及び同項に規定する差金決済に係る差益に相当する金額並びに同日以後に行われる同項に規定する差金決済により生じた差損について適用する。
suppl-4141-15/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-14/par-1
The provisions of Article 37-11-4 of the New Act on Special Measures Concerning Taxation apply to the consideration for the transfer of listed shares, etc. held in a specified account prescribed in paragraph (1) of that Article and the amount equivalent to the gain from cash settlement prescribed in that paragraph, which are to be paid on or after January 1, 2003, and to the loss arising from cash settlement prescribed in that paragraph carried out on or after that date.
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### 第十五条（確定申告を要しない上場株式等の譲渡による所得に関する経過措置） — Transitional Measures Concerning Income from Transfers of Listed Shares, etc. for Which No Final Return Is Required
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suppl-4141-15/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-15
**第一項** 新租税特別措置法第三十七条の十一の五の規定は、平成十五年分以後の各年分の同条第一項各号に掲げる金額について適用する。
suppl-4141-15/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-15/par-1
The provisions of Article 37-11-5 of the New Act on Special Measures Concerning Taxation apply to the amounts listed in the items of paragraph (1) of that Article for 2003 and each subsequent year.
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### 第十六条（公社債等の譲渡等による所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer, etc. of Public and Corporate Bonds, etc.
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suppl-4141-15/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-16
**第一項** 新租税特別措置法第三十七条の十五第一項（第一号に係る部分に限る。）の規定は、施行日以後に行う同号に規定する公社債の譲渡による所得について適用する。
suppl-4141-15/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-16/par-1
The provisions of Article 37-15, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to income from transfers of public and corporate bonds prescribed in that item carried out on or after the Effective Date.
machine translation, not official
**第二項** 商法等改正法附則第七条第一項の規定の適用がある場合における新租税特別措置法第三十七条の十五第一項（第一号に係る部分に限る。）の規定の適用については、同号に規定する公社債には、商法等改正法附則第七条第一項の規定によりなお従前の例によることとされた転換社債又は新株引受権付社債を含むものとする。
suppl-4141-15/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-16/par-2
With regard to the application of the provisions of Article 37-15, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) in the case where the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act apply, the public and corporate bonds prescribed in that item are to include convertible bonds or bonds with subscription rights for new shares for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act.
machine translation, not official
**第三項** 個人が施行日前に行った旧租税特別措置法第三十七条の十五第三項に規定する交換による同項に規定する特定株式投資信託の受益証券の譲渡については、なお従前の例による。
suppl-4141-15/art-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-16/par-3
With regard to a transfer of beneficiary certificates of a specified stock investment trust prescribed in Article 37-15, paragraph (3) of the Former Act on Special Measures Concerning Taxation through an exchange prescribed in that paragraph that an individual carried out before the Effective Date, the provisions then in force continue to govern.
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### 第十七条（償還差益に対する分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Redemption Gains
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suppl-4141-15/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-17
**第一項** 施行日前に発行された旧租税特別措置法第四十一条の十二第七項に規定する割引債について支払を受けるべき同項に規定する償還差益については、なお従前の例による。
suppl-4141-15/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-17/par-1
With regard to redemption gains prescribed in Article 41-12, paragraph (7) of the Former Act on Special Measures Concerning Taxation that are to be received on discount bonds prescribed in that paragraph issued before the Effective Date, the provisions then in force continue to govern.
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### 第十八条（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整） — Adjustment Between the Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Tax Credit at a Fixed Rate
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suppl-4141-15/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-18
**第一項** 附則第五条、第六条、第十一条又は第十二条の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号。以下「所得税等負担軽減措置法」という。）第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第五条、第六条、第十一条及び第十二条の規定並びに」とする。
suppl-4141-15/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-18/par-1
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999; hereinafter referred to as the "Income Tax and Corporation Tax Burden Reduction Act") in the case where the provisions of Article 5, 6, 11 or 12 of the Supplementary Provisions apply, the phrase "provisions, and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions, the provisions of Articles 5, 6, 11 and 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), and".
machine translation, not official
**第二項** 附則第十三条第一項若しくは第二項、第十四条又は第十五条の規定の適用がある場合における所得税等負担軽減措置法第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第十三条第一項及び第二項、第十四条並びに第十五条の規定並びに」とする。
suppl-4141-15/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-18/par-2
With regard to the application of the provisions of Article 6 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of Article 13, paragraph (1) or (2), Article 14 or Article 15 of the Supplementary Provisions apply, the phrase "provisions, and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions, the provisions of Article 13, paragraphs (1) and (2), Article 14 and Article 15 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), and".
machine translation, not official
**第三項** 附則第十三条第三項から第九項までの規定の適用がある場合における所得税等負担軽減措置法第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第十三条第三項から第九項までの規定並びに」とする。
suppl-4141-15/art-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-18/par-3
With regard to the application of the provisions of Article 6 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of Article 13, paragraphs (3) through (9) of the Supplementary Provisions apply, the phrase "provisions, and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions, the provisions of Article 13, paragraphs (3) through (9) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), and".
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### 第十九条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4141-15/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-19
**第一項** 新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4141-15/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-19/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter) commencing on or after the Effective Date, and with regard to corporation tax for business years of a corporation that commenced before the Effective Date, the provisions then in force continue to govern.
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### 第二十条（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment, etc. Has Been Acquired
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suppl-4141-15/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-20
**第一項** 法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項第五号に掲げる減価償却資産については、なお従前の例による。
suppl-4141-15/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-20/par-1
With regard to depreciable assets listed in Article 42-5, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第二十一条（電子機器利用設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment Utilizing Electronic Devices Is Acquired, etc.
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suppl-4141-15/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-21
**第一項** 旧租税特別措置法第四十二条の六第一項に規定する中小企業者等（以下この条において「中小企業者等」という。）又は旧租税特別措置法第四十二条の六第二項に規定する特定中小企業者等（以下この条において「特定中小企業者等」という。）が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の六第一項に規定する電子機器利用設備については、次項及び第三項に規定する場合を除き、なお従前の例による。
suppl-4141-15/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-21/par-1
With regard to equipment utilizing electronic devices prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise, etc. prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation (referred to as a "small and medium sized enterprise, etc." in this Article) or a specified small and medium sized enterprise, etc. prescribed in Article 42-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation (referred to as a "specified small and medium sized enterprise, etc." in this Article) acquired, manufactured or leased before the Effective Date, except in the cases prescribed in the following paragraph and paragraph (3), the provisions then in force continue to govern.
machine translation, not official
**第二項** 中小企業者等又は特定中小企業者等が、施行日前に、旧租税特別措置法第四十二条の六第一項に規定する電子機器利用設備を取得若しくは製作又は賃借をして、これを当該中小企業者等又は特定中小企業者等の営む同項に規定する指定事業の用に供した場合において、当該指定事業の用に供した日を含む事業年度が施行日以後最初に終了する事業年度であるときは、中小企業者等が取得又は製作をした同項に規定する特定電子機器利用設備を新租税特別措置法第四十二条の十一第一項に規定する中小企業者等が取得又は製作をした同項に規定する特定機械装置等に該当する同項第一号に掲げる減価償却資産と、特定中小企業者等が取得又は製作をした旧租税特別措置法第四十二条の六第二項に規定する特定電子機器利用設備を新租税特別措置法第四十二条の十一第二項に規定する特定中小企業者等が取得又は製作をした同項に規定する特定機械装置等に該当する同条第一項第一号に掲げる減価償却資産と、中小企業者等が賃借をした旧租税特別措置法第四十二条の六第三項に規定する電子機器利用設備を新租税特別措置法第四十二条の十一第三項に規定する中小企業者等が賃借をした同条第一項第一号に掲げる減価償却資産と、それぞれみなして、同条の規定を適用する。
suppl-4141-15/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-21/par-2
In the case where a small and medium sized enterprise, etc. or a specified small and medium sized enterprise, etc., before the Effective Date, acquired, manufactured or leased equipment utilizing electronic devices prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation and put it to use in a designated business prescribed in that paragraph that is carried on by that small and medium sized enterprise, etc. or specified small and medium sized enterprise, etc., if the business year that includes the day on which it was put to use in that designated business is the first business year ending on or after the Effective Date, the provisions of Article 42-11 of the New Act on Special Measures Concerning Taxation apply by deeming specified equipment utilizing electronic devices prescribed in that paragraph that a small and medium sized enterprise, etc. acquired or manufactured to be depreciable assets listed in item (i) of Article 42-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that fall under specified machinery and equipment, etc. prescribed in that paragraph acquired or manufactured by a small and medium sized enterprise, etc. prescribed in that paragraph, specified equipment utilizing electronic devices prescribed in Article 42-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a specified small and medium sized enterprise, etc. acquired or manufactured to be depreciable assets listed in paragraph (1), item (i) of Article 42-11 of the New Act on Special Measures Concerning Taxation that fall under specified machinery and equipment, etc. prescribed in paragraph (2) of that Article acquired or manufactured by a specified small and medium sized enterprise, etc. prescribed in that paragraph, and equipment utilizing electronic devices prescribed in Article 42-6, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise, etc. leased to be depreciable assets listed in paragraph (1), item (i) of Article 42-11 of the New Act on Special Measures Concerning Taxation leased by a small and medium sized enterprise, etc. prescribed in paragraph (3) of that Article, respectively.
machine translation, not official
**第三項** 法人が、施行日以後に終了する各事業年度において旧租税特別措置法第四十二条の六第四項に規定する繰越税額控除限度超過額を有する場合における新租税特別措置法第四十二条の十一の規定の適用については、同条第五項中「又はリース税額控除限度額（当該法人の」とあるのは「若しくはリース税額控除限度額又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正前の租税特別措置法（以下この項及び第十項において「平成十四年旧法」という。）第四十二条の六第二項若しくは第三項に規定する税額控除限度額若しくはリース税額控除限度額（当該法人の」と、「、第二項又は第三項」とあるのは「、第二項若しくは第三項又は平成十四年旧法第四十二条の六第二項若しくは第三項」と、「同条第二項」とあるのは「第六十八条の十五第二項」と、「前項の」とあるのは「前項又は平成十四年旧法第四十二条の六第四項の」と、「同条第四項」とあるのは「第六十八条の十五第四項」と、同条第十項中「、供用年度」とあるのは「、供用年度（平成十四年旧法第四十二条の六第二項又は第三項に規定する税額控除限度額又はリース税額控除限度額に係る第四項に規定する繰越税額控除限度超過額がある場合には、供用年度又は同条第二項若しくは第三項に規定する供用年度）」と、「同項に」とあるのは「第四項に」とする。
suppl-4141-15/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-21/par-3
With regard to the application of the provisions of Article 42-11 of the New Act on Special Measures Concerning Taxation in the case where a corporation has a carried-over excess of the tax credit limit prescribed in Article 42-6, paragraph (4) of the Former Act on Special Measures Concerning Taxation in any business year ending on or after the Effective Date, in paragraph (5) of that Article, the phrase "or the maximum lease tax credit (of that corporation" is deemed to be replaced with "or the maximum lease tax credit, or the maximum tax credit or the maximum lease tax credit prescribed in Article 42-6, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (referred to as the "2002 Former Act" in this paragraph and paragraph (10)) (of that corporation"; the phrase ", paragraph (2) or (3)" is deemed to be replaced with ", paragraph (2) or (3), or Article 42-6, paragraph (2) or (3) of the 2002 Former Act"; the phrase "paragraph (2) of that Article" is deemed to be replaced with "Article 68-15, paragraph (2)"; the phrase "the preceding paragraph" is deemed to be replaced with "the preceding paragraph or Article 42-6, paragraph (4) of the 2002 Former Act"; the phrase "paragraph (4) of that Article" is deemed to be replaced with "Article 68-15, paragraph (4)"; and in paragraph (10) of that Article, the phrase ", the business year of commencement of use" is deemed to be replaced with ", the business year of commencement of use (or, if there is a carried-over excess of the tax credit limit prescribed in paragraph (4) pertaining to the maximum tax credit or the maximum lease tax credit prescribed in Article 42-6, paragraph (2) or (3) of the 2002 Former Act, the business year of commencement of use or the business year of commencement of use prescribed in paragraph (2) or (3) of that Article)", and the phrase "in that paragraph" is deemed to be replaced with "in paragraph (4)".
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### 第二十二条（自由貿易地域等において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Free Trade Zones, etc.
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suppl-4141-15/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-22
**第一項** 法人が施行日前に取得又は製作若しくは建設（次項において「取得等」という。）をした旧租税特別措置法第四十二条の九第一項に規定する工業用機械等については、次項及び第三項に規定する場合を除き、なお従前の例による。
suppl-4141-15/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-22/par-1
With regard to industrial machinery, etc. prescribed in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed (referred to as "acquisition, etc." in the following paragraph) before the Effective Date, except in the cases prescribed in the following paragraph and paragraph (3), the provisions then in force continue to govern.
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**第二項** 法人が、施行日前に、旧租税特別措置法第四十二条の九第一項に規定する地区内において同項に規定する工業用機械等を取得等をして、これを同項に規定する地区内において当該法人の事業の用に供した場合において、その事業の用に供した日を含む事業年度が施行日以後最初に終了する事業年度であるときは、次の表の上欄に掲げる資産を同表の下欄に掲げる資産と、それぞれみなして、新租税特別措置法第四十二条の九の規定を適用する。
旧租税特別措置法第四十二条の九第一項の表の第一号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産 新租税特別措置法第四十二条の九第一項に規定する期間内に同項の表の第四号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産
旧租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産 新租税特別措置法第四十二条の九第一項に規定する期間内に同項の表の第三号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産
旧租税特別措置法第四十二条の九第一項の表の第三号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産 新租税特別措置法第四十二条の九第一項に規定する期間内に同項の表の第二号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産
旧租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産 新租税特別措置法第四十二条の九第一項に規定する期間内に同項の表の第一号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産
suppl-4141-15/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-22/par-2
In the case where a corporation, before the Effective Date, carried out the acquisition, etc. of industrial machinery, etc. prescribed in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation within a district prescribed in that paragraph and put it to use for its business within a district prescribed in that paragraph, if the business year that includes the day on which it was put to use for that business is the first business year ending on or after the Effective Date, the provisions of Article 42-9 of the New Act on Special Measures Concerning Taxation apply by deeming the assets listed in the left-hand column of the following table to be the assets listed in the right-hand column of that table, respectively.
depreciable assets listed in the third column of item (i) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item depreciable assets listed in the third column of item (iv) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item during the period prescribed in that paragraph
depreciable assets listed in the third column of item (ii) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item depreciable assets listed in the third column of item (iii) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item during the period prescribed in that paragraph
depreciable assets listed in the third column of item (iii) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item depreciable assets listed in the third column of item (ii) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item during the period prescribed in that paragraph
depreciable assets listed in the third column of item (iv) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item depreciable assets listed in the third column of item (i) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item during the period prescribed in that paragraph
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**第三項** 法人が、施行日以後に終了する各事業年度において旧租税特別措置法第四十二条の九第二項に規定する繰越税額控除限度超過額を有する場合における新租税特別措置法第四十二条の九の規定の適用については、同条第三項中「における税額控除限度額」とあるのは「における税額控除限度額又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正前の租税特別措置法（以下この項及び第六項において「平成十四年旧法」という。）第四十二条の九第一項に規定する税額控除限度額」と、「、第一項」とあるのは「、第一項又は平成十四年旧法第四十二条の九第一項」と、「同条第一項」とあるのは「第六十八条の十三第一項」と、「前項の」とあるのは「前項又は平成十四年旧法第四十二条の九第二項の」と、「同条第二項」とあるのは「第六十八条の十三第二項」と、同条第六項中「、供用年度」とあるのは「、供用年度（平成十四年旧法第四十二条の九第一項に規定する税額控除限度額に係る第二項に規定する繰越税額控除限度超過額がある場合には、同条第一項に規定する供用年度）」と、「同項に」とあるのは「第二項に」とする。
suppl-4141-15/art-22/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-22/par-3
With regard to the application of the provisions of Article 42-9 of the New Act on Special Measures Concerning Taxation in the case where a corporation has a carried-over excess of the tax credit limit prescribed in Article 42-9, paragraph (2) of the Former Act on Special Measures Concerning Taxation in any business year ending on or after the Effective Date, in paragraph (3) of that Article, the phrase "maximum tax credit" is deemed to be replaced with "maximum tax credit or the maximum tax credit prescribed in Article 42-9, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (referred to as the "2002 Former Act" in this paragraph and paragraph (6))"; the phrase ", paragraph (1)" is deemed to be replaced with ", paragraph (1) or Article 42-9, paragraph (1) of the 2002 Former Act"; the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 68-13, paragraph (1)"; the phrase "the preceding paragraph" is deemed to be replaced with "the preceding paragraph or Article 42-9, paragraph (2) of the 2002 Former Act"; the phrase "paragraph (2) of that Article" is deemed to be replaced with "Article 68-13, paragraph (2)"; and in paragraph (6) of that Article, the phrase ", the business year of commencement of use" is deemed to be replaced with ", the business year of commencement of use (or, if there is a carried-over excess of the tax credit limit prescribed in paragraph (2) pertaining to the maximum tax credit prescribed in Article 42-9, paragraph (1) of the 2002 Former Act, the business year of commencement of use prescribed in paragraph (1) of that Article)", and the phrase "in that paragraph" is deemed to be replaced with "in paragraph (2)".
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### 第二十三条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4141-15/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23
**第一項** 新租税特別措置法第四十三条第一項の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項に規定する特定設備等については、なお従前の例による。
suppl-4141-15/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四十四条第一項の規定は、法人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4141-15/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-2
The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and with regard to earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第三項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の三第一項に規定する特定事業用資産については、なお従前の例による。
suppl-4141-15/art-23/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-3
With regard to specified business assets prescribed in Article 44-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第四十四条の四第二項の規定は、法人が施行日以後に取得等をする同項に規定する製造過程管理高度化設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の四第二項に規定する製造過程管理高度化設備等については、なお従前の例による。
suppl-4141-15/art-23/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-4
The provisions of Article 44-4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to equipment for advanced manufacturing process control, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and with regard to equipment for advanced manufacturing process control, etc. prescribed in Article 44-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新租税特別措置法第四十四条の六第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の六第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4141-15/art-23/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-5
The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and with regard to specified telecommunications equipment, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第六項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の七第一項の表の第五号の中欄又は同表の第六号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4141-15/art-23/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-6
With regard to depreciable assets listed in the middle column of item (v) or the middle column of item (vi) of the table in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第七項** 法人が施行日前に取得又は建設をした旧租税特別措置法第四十四条の八第一項に規定する産業業務施設については、なお従前の例による。
suppl-4141-15/art-23/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-7
With regard to industrial and business facilities prescribed in Article 44-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第八項** 新租税特別措置法第四十四条の九第一項の規定は、法人が施行日以後に取得等をする同項に規定する再商品化設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の九第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4141-15/art-23/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-8
The provisions of Article 44-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and with regard to recycling equipment, etc. prescribed in Article 44-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第九項** 新租税特別措置法第四十四条の十第一項の規定は、法人が施行日以後に取得等をする同項に規定する輸入関連事業用資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の十第一項に規定する輸入関連事業用資産については、なお従前の例による。
suppl-4141-15/art-23/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-9
The provisions of Article 44-10, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to import-related business assets prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and with regard to import-related business assets prescribed in Article 44-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第十項** 法人が旧租税特別措置法第四十五条第一項の表の第一号の第一欄に掲げる低開発地域工業開発地区として指定された地区（昭和四十一年十二月十五日までに指定されたものに限る。）内において当該指定の日から四十年以内の期間内に取得等をする同項に規定する工業用機械等については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4141-15/art-23/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-10
With regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carries out the acquisition, etc., within a district designated as a low-development region industrial development district listed in the first column of item (i) of the table in that paragraph (limited to a district designated by December 15, 1966), during the period within 40 years from the date of that designation, the provisions of that Article (limited to the part concerning that item) remain in force.
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**第十一項** 前項の規定の適用がある場合における新租税特別措置法第五十二条の二及び第五十二条の三の規定の適用については、新租税特別措置法第五十二条の二第一項中「又は第四十四条の九から第四十八条まで」とあるのは、「若しくは第四十四条の九から第四十八条まで又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第二十三条第十項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第四十五条第一項（同項の表の第一号に係る部分に限る。）」とする。
suppl-4141-15/art-23/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-11
With regard to the application of the provisions of Articles 52-2 and 52-3 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "or Articles 44-9 through 48" in Article 52-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Articles 44-9 through 48, or Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (limited to the part concerning item (i) of the table in that paragraph), which remains in force pursuant to the provisions of Article 23, paragraph (10) of the Supplementary Provisions of that Act".
machine translation, not official
**第十二項** 新租税特別措置法第四十五条第一項（同項の表の第一号及び第五号から第七号までに係る部分に限る。）の規定は、法人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項に規定する工業用機械等（同項の表の第二号及び第六号から第八号までの第三欄に掲げる資産に限る。）については、なお従前の例による。
suppl-4141-15/art-23/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-12
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (i) and (v) through (vii) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the assets listed in the third column of items (ii) and (vi) through (viii) of the table in that paragraph) for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 施行日前に旧租税特別措置法第四十六条第一項第一号に規定する中小漁業構造改善計画につき同号の認定を受けた同号の漁業協同組合等の構成員である法人の有する同号に定める漁船については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）の施行の日以後における同条（同項第一号に係る部分に限る。）の規定の適用については、同号中「漁業再建整備特別措置法第二条第一項」とあるのは「漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）第一条の規定による改正前の漁業再建整備特別措置法（昭和五十一年法律第四十三号。以下この号において「旧漁業再建整備法」という。）第二条第一項」と、「同法」とあるのは「旧漁業再建整備法」と、「漁業再建整備特別措置法第五条第一項」とあるのは「旧漁業再建整備法第五条第一項」とする。
suppl-4141-15/art-23/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-13
With regard to fishing vessels specified in Article 46, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that are held by a corporation that is a member of a fishery cooperative, etc. referred to in that item which obtained, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, with regard to the application of the provisions of that Article (limited to the part concerning paragraph (1), item (i) of that Article) on or after the date of enforcement of the Act Partially Amending the Act on Special Measures for Fishery Reconstruction and Consolidation, etc. (Act No. 73 of 2002), in that item, the phrase "Article 2, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation" is deemed to be replaced with "Article 2, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation (Act No. 43 of 1976; referred to as the "Former Fishery Reconstruction Act" in this item) prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures for Fishery Reconstruction and Consolidation, etc. (Act No. 73 of 2002)", the phrase "that Act" is deemed to be replaced with "the Former Fishery Reconstruction Act", and the phrase "Article 5, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation" is deemed to be replaced with "Article 5, paragraph (1) of the Former Fishery Reconstruction Act".
machine translation, not official
**第十四項** 新租税特別措置法第四十六条の三第一項（第三号に係る部分に限る。）の規定は、施行日以後に同号に規定する共同改善計画につき同号に規定する認定を受ける同号の法人の有する同号に定める減価償却資産について適用する。
suppl-4141-15/art-23/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-14
The provisions of Article 46-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply to depreciable assets specified in that item that are held by a corporation referred to in that item which obtains, on or after the Effective Date, the certification prescribed in that item for a joint improvement plan prescribed in that item.
machine translation, not official
**第十五項** 施行日前に旧租税特別措置法第四十六条の三第一項第三号に規定する共同改善計画につき同号に規定する認定を受けた同号の法人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4141-15/art-23/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-15
With regard to depreciable assets specified in Article 46-3, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that are held by a corporation referred to in that item which obtained, before the Effective Date, the certification prescribed in that item for a joint improvement plan prescribed in that item, the provisions of that Article (limited to the part concerning that item) remain in force.
machine translation, not official
**第十六項** 新租税特別措置法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用する。
suppl-4141-15/art-23/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-16
The provisions of Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing prescribed in that paragraph that a corporation acquires or newly constructs on or after the Effective Date.
machine translation, not official
**第十七項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第一項に規定する優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「前項の規定」とあるのは「前項の規定（当該適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。）に係る被合併法人、分割法人又は現物出資法人の当該適格合併等の日（適格合併又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日）を含む事業年度が連結事業年度に該当する場合（以下この項において「連結法人から引継ぎを受けた場合」という。）には、法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第二十八条第四項の規定により読み替えられた同法第三条の規定による改正後の租税特別措置法第六十八条の三十四第一項の規定）」と、「受けている優良賃貸住宅」とあるのは「受けている優良賃貸住宅（連結法人から引継ぎを受けた場合には、同条第一項に規定する優良賃貸住宅）」と、「同項の供用日」とあるのは「前項の供用日」と、「供用期間」とあるのは「供用期間（連結法人から引継ぎを受けた場合には、同条第一項に規定する供用期間）」とする。
suppl-4141-15/art-23/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-17
With regard to good-quality rental housing prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, in paragraph (2) of that Article, the phrase "the provisions of the preceding paragraph" is deemed to be replaced with "the provisions of the preceding paragraph (or, in the case where the business year of the merged corporation, splitting corporation or corporation making a capital contribution in kind pertaining to that qualified merger, qualified company split or qualified capital contribution in kind (referred to as a "qualified merger, etc." in this paragraph) that includes the date of that qualified merger, etc. (or, for a qualified merger or qualified company split by split-off, the day preceding the date of that qualified merger or qualified company split by split-off) falls under a consolidated business year (referred to as the "case of succession from a consolidated corporation" in this paragraph), the provisions of Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 3 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), as replaced pursuant to the provisions of Article 28, paragraph (4) of the Supplementary Provisions of that Act)", the phrase "good-quality rental housing that is receiving" is deemed to be replaced with "good-quality rental housing that is receiving (or, in the case of succession from a consolidated corporation, good-quality rental housing prescribed in paragraph (1) of that Article)", the phrase "the date of commencement of use referred to in that paragraph" is deemed to be replaced with "the date of commencement of use referred to in the preceding paragraph", and the phrase "period of use" is deemed to be replaced with "period of use (or, in the case of succession from a consolidated corporation, the period of use prescribed in paragraph (1) of that Article)".
machine translation, not official
**第十八項** 新租税特別措置法第四十七条の二第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用する。
suppl-4141-15/art-23/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-18
The provisions of Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly constructs on or after the Effective Date.
machine translation, not official
**第十九項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条の二第一項に規定する特定再開発建築物等については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「前項の規定」とあるのは「前項の規定（当該適格合併、適格分割又は適格現物出資に係る被合併法人、分割法人又は現物出資法人の当該適格合併若しくは適格分割型分割の日の前日又は当該適格分社型分割若しくは適格現物出資の日を含む事業年度が連結事業年度に該当する場合（以下この項において「連結法人から引継ぎを受けた場合」という。）には、法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第二十八条第五項の規定により読み替えられた同法第三条の規定による改正後の租税特別措置法第六十八条の三十五第一項の規定）」と、「受けている特定再開発建築物等」とあるのは「受けている特定再開発建築物等（連結法人から引継ぎを受けた場合には、同条第一項に規定する特定再開発建築物等）」と、「同項の供用日」とあるのは「前項の供用日」と、「供用期間」とあるのは「供用期間（連結法人から引継ぎを受けた場合には、同条第一項に規定する供用期間）」とする。
suppl-4141-15/art-23/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-19
With regard to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date, the provisions of that Article remain in force. In this case, in paragraph (2) of that Article, the phrase "the provisions of the preceding paragraph" is deemed to be replaced with "the provisions of the preceding paragraph (or, in the case where the business year of the merged corporation, splitting corporation or corporation making a capital contribution in kind pertaining to that qualified merger, qualified company split or qualified capital contribution in kind that includes the day preceding the date of that qualified merger or qualified company split by split-off or the date of that qualified company split by spin-off or qualified capital contribution in kind falls under a consolidated business year (referred to as the "case of succession from a consolidated corporation" in this paragraph), the provisions of Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 3 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), as replaced pursuant to the provisions of Article 28, paragraph (5) of the Supplementary Provisions of that Act)", the phrase "specified redevelopment buildings, etc. that are receiving" is deemed to be replaced with "specified redevelopment buildings, etc. that are receiving (or, in the case of succession from a consolidated corporation, specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article)", the phrase "the date of commencement of use referred to in that paragraph" is deemed to be replaced with "the date of commencement of use referred to in the preceding paragraph", and the phrase "period of use" is deemed to be replaced with "period of use (or, in the case of succession from a consolidated corporation, the period of use prescribed in paragraph (1) of that Article)".
machine translation, not official
**第二十項** 新租税特別措置法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用する。
suppl-4141-15/art-23/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-20
The provisions of Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date.
machine translation, not official
**第二十一項** 法人が施行日前に取得又は建設をした旧租税特別措置法第四十八条第一項に規定する倉庫用建物等については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「前項の規定」とあるのは「前項の規定（当該適格合併、適格分割又は適格現物出資に係る被合併法人、分割法人又は現物出資法人の当該適格合併若しくは適格分割型分割の日の前日又は当該適格分社型分割若しくは適格現物出資の日を含む事業年度が連結事業年度に該当する場合（以下この項において「連結法人から引継ぎを受けた場合」という。）には、法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第二十八条第六項の規定により読み替えられた同法第三条の規定による改正後の租税特別措置法第六十八条の三十六第一項の規定）」と、「受けている倉庫用建物等」とあるのは「受けている倉庫用建物等（連結法人から引継ぎを受けた場合には、同条第一項に規定する倉庫用建物等）」と、「同項の供用日」とあるのは「前項の供用日」と、「供用期間」とあるのは「供用期間（連結法人から引継ぎを受けた場合には、同条第一項に規定する供用期間）」とする。
suppl-4141-15/art-23/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-21
With regard to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date, the provisions of that Article remain in force. In this case, in paragraph (2) of that Article, the phrase "the provisions of the preceding paragraph" is deemed to be replaced with "the provisions of the preceding paragraph (or, in the case where the business year of the merged corporation, splitting corporation or corporation making a capital contribution in kind pertaining to that qualified merger, qualified company split or qualified capital contribution in kind that includes the day preceding the date of that qualified merger or qualified company split by split-off or the date of that qualified company split by spin-off or qualified capital contribution in kind falls under a consolidated business year (referred to as the "case of succession from a consolidated corporation" in this paragraph), the provisions of Article 68-36, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 3 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), as replaced pursuant to the provisions of Article 28, paragraph (6) of the Supplementary Provisions of that Act)", the phrase "warehouse buildings, etc. that are receiving" is deemed to be replaced with "warehouse buildings, etc. that are receiving (or, in the case of succession from a consolidated corporation, warehouse buildings, etc. prescribed in paragraph (1) of that Article)", the phrase "the date of commencement of use referred to in that paragraph" is deemed to be replaced with "the date of commencement of use referred to in the preceding paragraph", and the phrase "period of use" is deemed to be replaced with "period of use (or, in the case of succession from a consolidated corporation, the period of use prescribed in paragraph (1) of that Article)".
machine translation, not official
**第二十二項** 第十三項、第十五項、第十七項、第十九項及び前項の規定の適用がある場合における新租税特別措置法第五十二条の二及び第五十二条の三の規定の適用については、新租税特別措置法第五十二条の二第一項中「又は第四十四条の四から第四十八条まで」とあるのは、「若しくは第四十四条の四から第四十八条まで又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第二十三条第十三項、第十五項、第十七項、第十九項若しくは第二十一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第四十六条（第一項第一号に係る部分に限る。）、第四十六条の三（第一項第三号に係る部分に限る。）、第四十七条（第一項に係る部分に限る。）、第四十七条の二若しくは第四十八条」とする。
suppl-4141-15/art-23/par-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-22
With regard to the application of the provisions of Articles 52-2 and 52-3 of the New Act on Special Measures Concerning Taxation in the case where the provisions of paragraphs (13), (15), (17) and (19) and the preceding paragraph apply, the phrase "or Articles 44-4 through 48" in Article 52-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Articles 44-4 through 48, or Article 46 (limited to the part concerning paragraph (1), item (i)), Article 46-3 (limited to the part concerning paragraph (1), item (iii)), Article 47 (limited to the part concerning paragraph (1)), Article 47-2 or Article 48 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), which remain in force pursuant to the provisions of Article 23, paragraph (13), (15), (17), (19) or (21) of the Supplementary Provisions of that Act".
machine translation, not official
**第二十三項** 新租税特別措置法第五十条第一項の規定は、法人が施行日以後に同項に規定する植林費を支出する場合について適用し、法人が施行日前に旧租税特別措置法第五十条第一項に規定する植林費を支出した場合については、なお従前の例による。
suppl-4141-15/art-23/par-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-23
The provisions of Article 50, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where a corporation pays planting expenses prescribed in that paragraph on or after the Effective Date, and with regard to the case where a corporation paid planting expenses prescribed in Article 50, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二十四項** 新租税特別措置法第五十二条第一項（第二号に係る部分に限る。）の規定は、法人が施行日以後に支出する同号に定める負担金について適用する。
suppl-4141-15/art-23/par-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-24 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-24
The provisions of Article 52, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to contributions specified in that item that a corporation pays on or after the Effective Date.
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### 第二十四条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-4141-15/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24
**第一項** 旧租税特別措置法第五十五条の二第一項に規定する法人の施行日以後最初に開始する事業年度の直前の事業年度において所得の金額の計算上損金の額に算入された海外投資等損失準備金の金額については、同条の規定は、なおその効力を有する。
suppl-4141-15/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24/par-1
With regard to the amount of the reserve for losses on overseas investment, etc. that was included in deductible expenses in calculating the amount of income for the business year immediately preceding the first business year commencing on or after the Effective Date of a corporation prescribed in Article 55-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force.
machine translation, not official
**第二項** 旧租税特別措置法第五十五条の四第一項に規定する投資育成会社（次項において「投資育成会社」という。）の施行日前に開始した各事業年度において同項の規定により所得の金額の計算上損金の額に算入された創業中小企業投資損失準備金の金額については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「、「第五十五条の四第三項」」とあるのは「「租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第二十四条第二項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第五十五条の四第三項」と、「同条第四項」とあるのは「法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第二十九条第四項」と、「同条第三項」とあるのは「同法附則第二十九条第三項」」と、同条第三項第五号中「次項」とあるのは「次項並びに租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第二十四条第三項」と、同条第四項中「前日を含む事業年度」とあるのは「前日を含む事業年度（当該事業年度開始の日以後二年を経過した日の前日（以下この項において「二年経過日」という。）を含む事業年度が連結事業年度に該当する場合には、当該事業年度開始の日の翌日から二年経過日までの間に最初に開始した連結事業年度開始の日の前日を含む事業年度）」とする。
suppl-4141-15/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24/par-2
With regard to the amount of the reserve for losses on investments in start-up small and medium sized enterprises that was included in deductible expenses in calculating the amount of income pursuant to the provisions of Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation in each business year commencing before the Effective Date of an investment and development company prescribed in that paragraph (referred to as an "investment and development company" in the following paragraph), the provisions of that Article remain in force. In this case, in paragraph (2) of that Article, the phrase ", 'Article 55-4, paragraph (3)'" is deemed to be replaced with "'Article 55-4, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 24, paragraph (2) of the Supplementary Provisions of that Act', the phrase 'paragraph (4) of that Article' is deemed to be replaced with 'Article 29, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002)', and the phrase 'paragraph (3) of that Article' is deemed to be replaced with 'Article 29, paragraph (3) of the Supplementary Provisions of that Act'"; in paragraph (3), item (v) of that Article, the phrase "the following paragraph" is deemed to be replaced with "the following paragraph and Article 24, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002)"; and in paragraph (4) of that Article, the phrase "the business year that includes the day preceding" is deemed to be replaced with "the business year that includes the day preceding (or, if the business year that includes the day preceding the day on which two years have elapsed from the date of commencement of that business year (referred to as the 'date two years have passed' in this paragraph) falls under a consolidated business year, the business year that includes the day preceding the date of commencement of the consolidated business year that first commences during the period from the day following the date of commencement of that business year to the date two years have passed)".
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**第三項** 前項の規定によりなおその効力を有するものとされる旧租税特別措置法第五十五条の四第一項の創業中小企業投資損失準備金を積み立てている投資育成会社が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をしたことにより、当該事業年度の確定申告書等を青色申告書により提出できる者でないこととなった場合を含む。）は、当該事業年度終了の日における創業中小企業投資損失準備金は、当該事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、前項の規定は、適用しない。
suppl-4141-15/art-24/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24/par-3
If an investment and development company that has accumulated the reserve for losses on investments in start-up small and medium sized enterprises referred to in Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph, is not a person who may file a tax return, etc. for that business year using a blue return in the case where that business year does not fall under a consolidated business year and the business year that includes the day preceding the date of commencement of that business year fell under a consolidated business year (including the case where it has ceased to be a person who may file a tax return, etc. for that business year using a blue return because its approval for filing blue returns has been revoked or because it has submitted a written notification to the effect that it will discontinue filing returns using blue returns), the reserve for losses on investments in start-up small and medium sized enterprises as of the end of that business year is included in gross profit in calculating the amount of income for that business year. In this case, the provisions of the preceding paragraph do not apply.
machine translation, not official
**第四項** 新租税特別措置法第五十七条の二の規定は、法人の平成十四年七月一日以後に終了する事業年度分の法人税について適用する。
suppl-4141-15/art-24/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-24/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24/par-4
The provisions of Article 57-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after July 1, 2002.
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### 第二十五条（沖縄の認定法人の所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction of Income of Certified Corporations in Okinawa
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suppl-4141-15/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-25
**第一項** 新租税特別措置法第五十九条第一項及び第五項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4141-15/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-25/par-1
The provisions of Article 59, paragraphs (1) and (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date.
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### 第二十六条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
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suppl-4141-15/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-26
**第一項** 新租税特別措置法第六十五条第一項第六号及び第八項の規定は、法人がマンションの建替えの円滑化等に関する法律の施行の日以後に同条第一項に規定する換地処分等により取得する資産について適用する。
suppl-4141-15/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-26/par-1
The provisions of Article 65, paragraph (1), item (vi) and paragraph (8) of the New Act on Special Measures Concerning Taxation apply to assets that a corporation acquires through a replotting disposition, etc. prescribed in paragraph (1) of that Article on or after the date of enforcement of the Act on Facilitation, etc. of Reconstruction of Condominiums.
machine translation, not official
**第二項** 新租税特別措置法第六十五条の二第三項第一号の規定は、法人が土地収用法の一部を改正する法律（平成十三年法律第百三号。次項において「土地収用法改正法」という。）の施行の日以後に行う同条第一項に規定する収用換地等による資産の譲渡に係る法人税について適用する。
suppl-4141-15/art-26/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-26/par-2
The provisions of Article 65-2, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation apply to corporation tax on the transfer of assets through expropriation or replotting, etc. prescribed in paragraph (1) of that Article that a corporation carries out on or after the date of enforcement of the Act Partially Amending the Expropriation of Land Act (Act No. 103 of 2001; referred to as the "Expropriation of Land Act Amendment Act" in the following paragraph).
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**第三項** 新租税特別措置法第六十五条の四第一項第十三号の規定は、法人が土地収用法改正法の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4141-15/art-26/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-26/par-3
The provisions of Article 65-4, paragraph (1), item (xiii) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the date of enforcement of the Expropriation of Land Act Amendment Act.
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**第四項** 新租税特別措置法第六十五条の四第一項第二十三号の規定は、法人がマンションの建替えの円滑化等に関する法律の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4141-15/art-26/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-26/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-26/par-4
The provisions of Article 65-4, paragraph (1), item (xxiii) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the date of enforcement of the Act on Facilitation, etc. of Reconstruction of Condominiums.
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### 第二十七条（国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates
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suppl-4141-15/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-27
**第一項** 新租税特別措置法第六十六条の四第十六項第二号の規定は、施行日以後に同号に定める日が到来する法人税について適用し、施行日前に旧租税特別措置法第六十六条の四第十六項第二号に定める日が到来した法人税に係る同項に規定する賦課決定をすることができる期間については、なお従前の例による。
suppl-4141-15/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-27/par-1
The provisions of Article 66-4, paragraph (16), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the date specified in that item arrives on or after the Effective Date, and with regard to the period during which an assessment and determination prescribed in that paragraph may be made for corporation tax for which the date specified in Article 66-4, paragraph (16), item (ii) of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date, the provisions then in force continue to govern.
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### 第二十八条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
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suppl-4141-15/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-28
**第一項** 新租税特別措置法第六十六条の十第一項（第二号に係る部分に限る。）の規定は、同号に掲げる法人が施行日以後に取得又は製作をする同号に定める固定資産について適用する。
suppl-4141-15/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-28/par-1
The provisions of Article 66-10, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to fixed assets specified in that item that a corporation listed in that item acquires or manufactures on or after the Effective Date.
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### 第二十九条（欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses
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suppl-4141-15/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-29
**第一項** 新租税特別措置法第六十六条の十四第一項（第二号に係る部分に限る。）の規定は、法人の施行日以後に終了する事業年度において生じた同項に規定する欠損金額について適用する。
suppl-4141-15/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-29/par-1
The provisions of Article 66-14, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to the amount of loss prescribed in that paragraph incurred in a business year of a corporation ending on or after the Effective Date.
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### 第三十条（特定株式投資信託の受益証券を交換した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Exchange of Beneficiary Certificates of Specified Stock Investment Trusts
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suppl-4141-15/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-30
**第一項** 法人が施行日前に行った旧租税特別措置法第六十七条の五第一項に規定する交換による同項に規定する特定株式投資信託の受益証券の譲渡に係る法人税については、なお従前の例による。
suppl-4141-15/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-30/par-1
With regard to corporation tax on a transfer of beneficiary certificates of a specified stock investment trust prescribed in Article 67-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation through an exchange prescribed in that paragraph that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
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### 第三十一条（特定信託に係る国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates Pertaining to Specified Trusts
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suppl-4141-15/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-31
**第一項** 新租税特別措置法第六十八条の三の五第十五項第二号の規定は、施行日以後に同号に定める日が到来する法人税について適用し、施行日前に旧租税特別措置法第六十八条の三の五第十五項第二号に定める日が到来した法人税に係る同項に規定する賦課決定をすることができる期間については、なお従前の例による。
suppl-4141-15/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-31/par-1
The provisions of Article 68-3-5, paragraph (15), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the date specified in that item arrives on or after the Effective Date, and with regard to the period during which an assessment and determination prescribed in that paragraph may be made for corporation tax for which the date specified in Article 68-3-5, paragraph (15), item (ii) of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date, the provisions then in force continue to govern.
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### 第三十二条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4141-15/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32
**第一項** 新租税特別措置法第六十九条の四及び第六十九条の五の規定は、平成十四年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）により取得した新租税特別措置法第六十九条の四第一項に規定する特例対象宅地等及び新租税特別措置法第六十九条の五第二項第六号に規定する特定事業用資産に係る相続税について適用する。
suppl-4141-15/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-1
The provisions of Articles 69-4 and 69-5 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special eligible residential land, etc. prescribed in Article 69-4, paragraph (1) of the New Act on Special Measures Concerning Taxation and specified business assets prescribed in Article 69-5, paragraph (2), item (vi) of the New Act on Special Measures Concerning Taxation acquired by inheritance or bequest (including a gift that becomes effective upon the death of the donor; the same applies hereinafter in this Article) on or after January 1, 2002.
machine translation, not official
**第二項** 前項の場合において、平成十四年一月一日から平成十四年三月三十一日までの間に新租税特別措置法第六十九条の五第二項第六号に規定する特定事業用資産を相続又は遺贈により取得したときにおける新租税特別措置法第六十九条の四及び第六十九条の五の規定の適用については、同条第二項第四号中「森林法第十一条第四項（同法第十二条第三項において準用する場合及び木材の安定供給の確保に関する特別措置法第十条第二項の規定により読み替えて適用される森林法第十二条第三項において準用する場合を含む。）の規定による市町村の長（同法第十九条の規定の適用がある場合には、同条第一項各号に掲げる場合の区分に応じ当該各号に定める者）の認定」とあるのは「租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正前の租税特別措置法第三十条の二第一項に規定する市町村の長の認定」と、「同法第十一条第一項に規定する森林施業計画（同条第四項第二号ロに規定する公益的機能別森林施業を実施するためのものとして財務省令で定めるもの及び同法第十六条又は木材の安定供給の確保に関する特別措置法第十条第三項の規定による認定の取消しがあつたものを除く。」とあるのは「同項に規定する森林施業計画（」とする。
suppl-4141-15/art-32/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-2
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Articles 69-4 and 69-5 of the New Act on Special Measures Concerning Taxation when specified business assets prescribed in Article 69-5, paragraph (2), item (vi) of the New Act on Special Measures Concerning Taxation have been acquired by inheritance or bequest during the period from January 1, 2002 to March 31, 2002, in paragraph (2), item (iv) of that Article, the phrase "certification by the mayor of the municipality (or, in the case where the provisions of Article 19 of that Act apply, the person specified in the relevant item of paragraph (1) of that Article according to the category of cases listed in those items) under the provisions of Article 11, paragraph (4) of the Forest Act (including as applied mutatis mutandis pursuant to Article 12, paragraph (3) of that Act and as applied mutatis mutandis pursuant to Article 12, paragraph (3) of the Forest Act as applied with the replacement of terms pursuant to the provisions of Article 10, paragraph (2) of the Act on Special Measures concerning Assurance of Stable Supply of Timber)" is deemed to be replaced with "certification by the mayor of the municipality prescribed in Article 30-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002)", and the phrase "forest operation plan prescribed in Article 11, paragraph (1) of that Act (excluding one specified by Order of the Ministry of Finance as a plan for implementing forest operations by public-benefit function prescribed in paragraph (4), item (ii), (b) of that Article, and one whose certification has been revoked pursuant to the provisions of Article 16 of that Act or Article 10, paragraph (3) of the Act on Special Measures concerning Assurance of Stable Supply of Timber;" is deemed to be replaced with "forest operation plan prescribed in that paragraph (".
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**第三項** 新租税特別措置法第七十条の三（新租税特別措置法第六十九条第四項の規定により適用する場合を含む。）の規定は、施行日以後に贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この項において同じ。）により取得した新租税特別措置法第七十条の三第一項に規定する住宅取得資金又は同条第五項に規定する住宅増改築資金に係る贈与税について適用し、施行日前に贈与により取得した旧租税特別措置法第七十条の三第一項に規定する住宅取得資金又は同条第五項に規定する住宅増改築資金に係る贈与税については、なお従前の例による。
suppl-4141-15/art-32/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-3
The provisions of Article 70-3 of the New Act on Special Measures Concerning Taxation (including as applied pursuant to the provisions of Article 69, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to gift tax on funds for housing acquisition prescribed in Article 70-3, paragraph (1) of the New Act on Special Measures Concerning Taxation or funds for housing extension and remodeling prescribed in paragraph (5) of that Article acquired by gift (excluding a gift that becomes effective upon the death of the donor; the same applies hereinafter in this paragraph) on or after the Effective Date, and with regard to gift tax on funds for housing acquisition prescribed in Article 70-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation or funds for housing extension and remodeling prescribed in paragraph (5) of that Article acquired by gift before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第七十条の四の規定は、施行日以後に同条第一項本文の規定の適用を受ける同項の農地等につき同条第五項に規定する使用貸借による権利の設定がされる場合における当該農地等に係る贈与税について適用し、施行日前に旧租税特別措置法第七十条の四第一項本文の規定の適用を受ける同項の農地等につき同条第五項に規定する使用貸借による権利の設定がされた場合における当該農地等に係る贈与税については、なお従前の例による。
suppl-4141-15/art-32/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-4
The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax on farmland, etc. referred to in paragraph (1) of that Article to which the provisions of the main clause of that paragraph apply, in the case where a right based on a loan for use prescribed in paragraph (5) of that Article is created over that farmland, etc. on or after the Effective Date, and with regard to gift tax on farmland, etc. referred to in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation to which the provisions of the main clause of that paragraph apply, in the case where a right based on a loan for use prescribed in paragraph (5) of that Article was created over that farmland, etc. before the Effective Date, the provisions then in force continue to govern.
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**第五項** 次に掲げる者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同条第五項及び第六項の規定その他の規定を適用する。この場合において、当該受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4141-15/art-32/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-5
The persons listed in the following items are deemed to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (5) and (6) of that Article and other provisions apply. In this case, necessary matters concerning the application of these provisions with regard to those donees are specified by Cabinet Order:
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**一** 租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4141-15/art-32/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-5/item-1
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, who has received the application of the provisions of the main clause of that paragraph;
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**二** 租税特別措置法の一部を改正する法律（平成三年法律第十六号。第十項において「平成三年改正法」という。）附則第十九条第一項の規定によりなお従前の例によることとされる場合における同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4141-15/art-32/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-5/item-2
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991; referred to as the "1991 Amendment Act" in paragraph (10)), who has received the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act;
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**三** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4141-15/art-32/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-5/item-3
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, who has received the application of the provisions of the main clause of that paragraph;
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**四** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号。第十項において「平成十二年改正法」という。）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4141-15/art-32/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-5/item-4
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000; referred to as the "2000 Amendment Act" in paragraph (10)), who has received the application of the provisions of the main clause of that paragraph;
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**五** 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4141-15/art-32/par-5/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-5/item-5
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), who has received the application of the provisions of the main clause of that paragraph;
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**六** 旧租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4141-15/art-32/par-5/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-5/item-6
a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, who has received the application of the provisions of the main clause of that paragraph.
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**第六項** 新租税特別措置法第七十条の八（第一項に規定する割合に係る部分に限る。）の規定は、施行日以後にする相続税法（昭和二十五年法律第七十三号）第三十八条第一項又は第四十三条第五項の規定による延納の許可に係る相続税について適用し、施行日前にしたこれらの規定による延納の許可に係る相続税については、第八項及び第九項に定めるものを除き、なお従前の例による。
suppl-4141-15/art-32/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-6
The provisions of Article 70-8 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the ratio prescribed in paragraph (1)) apply to inheritance tax for which permission for deferred payment under the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) is granted on or after the Effective Date, and with regard to inheritance tax for which permission for deferred payment under these provisions was granted before the Effective Date, except for what is specified in paragraphs (8) and (9), the provisions then in force continue to govern.
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**第七項** 新租税特別措置法第七十条の八第三項の規定は、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち施行日以後の期間に対応するものについて適用し、当該相続税額に係る利子税のうち施行日前の期間に対応するもの及び施行日前に当該納期限が到来した相続税額に係る利子税については、なお従前の例による。
suppl-4141-15/art-32/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-7
The provisions of Article 70-8, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the portion of interest tax on an amount of inheritance tax for which the due date for payment of an installment payment pertaining to deferred payment arrives on or after the Effective Date that corresponds to the period on or after the Effective Date, and with regard to the portion of interest tax on that amount of inheritance tax that corresponds to the period before the Effective Date, and interest tax on an amount of inheritance tax for which that due date for payment arrived before the Effective Date, the provisions then in force continue to govern.
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**第八項** 施行日前にした延納の許可に係る相続税額で、当該相続税額の計算の基礎となった財産の価額の合計額のうちに旧租税特別措置法第七十条の八第一項に規定する森林施業計画が定められている区域内に存する立木の価額の占める割合が十分の二以上で十分の三未満であるものがある場合において、当該延納の許可を受けた者から施行日以後に納期限が到来する延納に係る分納税額について、施行日以後最初に到来する納期限（施行日から当該納期限までの期間が四月に満たない場合には、施行日から四月を経過する日。次項において同じ。）までに政令で定めるところにより当該許可を受けた者の申請があったときは、税務署長は、新租税特別措置法第七十条の八第一項から第三項まで及び第九項の規定に準じて当該分納税額を変更することができる。
suppl-4141-15/art-32/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-8
In the case where, among amounts of inheritance tax pertaining to permission for deferred payment granted before the Effective Date, there is an amount of inheritance tax for which the ratio of the value of standing timber located within a district for which a forest operation plan prescribed in Article 70-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation has been established to the total value of the property serving as the basis for calculating that amount of inheritance tax is 2/10 or more and less than 3/10, if, with regard to an installment payment pertaining to deferred payment whose due date for payment arrives on or after the Effective Date, the person who received that permission for deferred payment files an application, as specified by Cabinet Order, by the first due date for payment arriving on or after the Effective Date (or, if the period from the Effective Date to that due date for payment is less than four months, the day on which four months have elapsed from the Effective Date; the same applies in the following paragraph), the district director may change that installment payment in accordance with the provisions of Article 70-8, paragraphs (1) through (3) and (9) of the New Act on Special Measures Concerning Taxation.
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**第九項** 前項に規定する場合において、施行日前に延納の許可を受けた者が施行日以後最初に到来する延納に係る分納税額の納期限までに新租税特別措置法第七十条の八第五項に規定する書類を納税地の所轄税務署長に提出したときは、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち施行日以後の期間に対応するものについては、同条第三項及び新租税特別措置法第九十三条第二項の規定に準じて計算するものとする。
suppl-4141-15/art-32/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-9
In the case prescribed in the preceding paragraph, if a person who received permission for deferred payment before the Effective Date has submitted the documents prescribed in Article 70-8, paragraph (5) of the New Act on Special Measures Concerning Taxation to the district director having jurisdiction over the place for tax payment by the due date for payment of the installment payment pertaining to deferred payment that first arrives on or after the Effective Date, the portion of interest tax on an amount of inheritance tax for which the due date for payment of an installment payment pertaining to deferred payment arrives on or after the Effective Date that corresponds to the period on or after the Effective Date is to be calculated in accordance with the provisions of paragraph (3) of that Article and Article 93, paragraph (2) of the New Act on Special Measures Concerning Taxation.
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**第十項** 税務署長は、施行日前に相続税法第三十八条第一項又は第四十三条第五項の規定による延納の許可をした相続税額（平成十二年改正法附則第十九条第五項の規定の適用を受けているもののうち平成三年改正法附則第十九条第十八項の規定に係るものに限る。）に係る利子税のうち施行日以後の期間に対応するものについては、平成三年改正法附則第十九条第十八項及び平成十二年改正法附則第十九条第五項の規定にかかわらず、新租税特別措置法第七十条の八第三項及び第九十三条第二項の規定に準じて計算するものとする。
suppl-4141-15/art-32/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-10
With regard to the portion that corresponds to the period on or after the Effective Date of interest tax on an amount of inheritance tax for which the district director granted permission for deferred payment under the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act before the Effective Date (limited to an amount to which the provisions of Article 19, paragraph (5) of the Supplementary Provisions of the 2000 Amendment Act apply and which pertains to the provisions of Article 19, paragraph (18) of the Supplementary Provisions of the 1991 Amendment Act), the district director is to calculate it in accordance with the provisions of Article 70-8, paragraph (3) and Article 93, paragraph (2) of the New Act on Special Measures Concerning Taxation, notwithstanding the provisions of Article 19, paragraph (18) of the Supplementary Provisions of the 1991 Amendment Act and Article 19, paragraph (5) of the Supplementary Provisions of the 2000 Amendment Act.
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### 第三十三条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4141-15/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33
**第一項** 施行日前に国から旧租税特別措置法第七十六条第一項に規定する売渡しを受けた土地の所有権の保存又は移転の登記に係る登録免許税については、なお従前の例による。
suppl-4141-15/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-1
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land for which a sale prescribed in Article 76, paragraph (1) of the Former Act on Special Measures Concerning Taxation was received from the State before the Effective Date, the provisions then in force continue to govern.
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**第二項** 旧租税特別措置法第七十七条の四に規定する農業を営む者が、平成十六年三月三十一日までに同条に規定する交換分合により同条に規定する土地を取得する場合における当該土地の所有権の移転の登記に係る登録免許税については、同条の規定は、なおその効力を有する。この場合において、同条中「平成十四年三月三十一日」とあるのは、「平成十六年三月三十一日」とする。
suppl-4141-15/art-33/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-2
With regard to registration and license tax on the registration of transfer of ownership of land in the case where a person engaged in agriculture prescribed in Article 77-4 of the Former Act on Special Measures Concerning Taxation acquires land prescribed in that Article through exchange and consolidation prescribed in that Article by March 31, 2004, the provisions of that Article remain in force. In this case, the phrase "March 31, 2002" in that Article is deemed to be replaced with "March 31, 2004".
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**第三項** 新租税特別措置法第七十八条の規定は、施行日以後にされる同条に規定する農林漁業者に対する貸付けに係る債権を担保するために受ける抵当権の設定の登記に係る登録免許税について適用し、施行日前にされた旧租税特別措置法第七十八条に規定する農林漁業者に対する貸付けに係る債権を担保するために受ける抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-4141-15/art-33/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-3
The provisions of Article 78 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of creation of a mortgage received to secure claims pertaining to loans made on or after the Effective Date to persons engaged in agriculture, forestry or fisheries prescribed in that Article, and with regard to registration and license tax on the registration of creation of a mortgage received to secure claims pertaining to loans made before the Effective Date to persons engaged in agriculture, forestry or fisheries prescribed in Article 78 of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
machine translation, not official
**第四項** 森林組合が、施行日前に旧租税特別措置法第七十八条の二第三項に規定する権利義務の承継をした場合における不動産の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4141-15/art-33/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-4
With regard to registration and license tax on the registration of transfer of rights to real property in the case where a forestry cooperative succeeded to rights and obligations as prescribed in Article 78-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第五項** 新租税特別措置法第七十八条の三に規定する土地又は建物が、租税特別措置法の一部を改正する法律（昭和五十五年法律第九号）の施行の日から平成六年三月三十一日までの間に同条に規定する事業協同組合等により取得されたものである場合には、同条に規定する組合員又は所属員たる中小企業者が施行日から平成十五年三月三十一日までの間に取得する当該土地又は建物の所有権の移転の登記に係る登録免許税については、同条中「千分の三十」とあるのは、「千分の二十五」と読み替えて同条の規定を適用する。
suppl-4141-15/art-33/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-5
In the case where land or a building prescribed in Article 78-3 of the New Act on Special Measures Concerning Taxation was acquired by a business cooperative, etc. prescribed in that Article during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980) to March 31, 1994, with regard to registration and license tax on the registration of transfer of ownership of that land or building that a small and medium sized enterprise that is a member or affiliated member prescribed in that Article acquires during the period from the Effective Date to March 31, 2003, the provisions of that Article apply by deeming the phrase "30/1,000" in that Article to be replaced with "25/1,000".
machine translation, not official
**第六項** 旧租税特別措置法第七十八条の三第二項に規定する組合員又は所属員たる中小企業者が、平成十九年三月三十一日までに同項に規定する事業協同組合等から同項に規定する土地を取得する場合における所有権の移転の登記に係る登録免許税については、同項の規定は、なおその効力を有する。この場合において、同項中「平成十四年三月三十一日」とあるのは、「平成十九年三月三十一日」とする。
suppl-4141-15/art-33/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-6
With regard to registration and license tax on the registration of transfer of ownership in the case where a small and medium sized enterprise that is a member or affiliated member prescribed in Article 78-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquires land prescribed in that paragraph from a business cooperative, etc. prescribed in that paragraph by March 31, 2007, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2002" in that paragraph is deemed to be replaced with "March 31, 2007".
machine translation, not official
**第七項** 新租税特別措置法第七十九条第一項及び第二項の規定は、漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）の施行の日以後に同条第一項に規定する改善計画に基づいて建造され、又は取得される同項に規定する漁船の所有権の保存若しくは移転の登記又は当該漁船を目的とする抵当権の設定の登記に係る登録免許税について適用し、同日前に建造された旧租税特別措置法第七十九条第一項に規定する漁船の所有権の保存の登記又は当該漁船を目的とする抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-4141-15/art-33/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-7
The provisions of Article 79, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of fishing vessels prescribed in paragraph (1) of that Article that are built or acquired, on or after the date of enforcement of the Act Partially Amending the Act on Special Measures for Fishery Reconstruction and Consolidation, etc. (Act No. 73 of 2002), based on an improvement plan prescribed in that paragraph, or on the registration of creation of a mortgage on those fishing vessels, and with regard to registration and license tax on the registration of preservation of ownership of fishing vessels prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation built before that date or on the registration of creation of a mortgage on those fishing vessels, the provisions then in force continue to govern.
machine translation, not official
**第八項** 新租税特別措置法第七十九条第三項及び第四項の規定は、施行日以後に建造され、又は取得される同条第三項に規定する国際船舶の所有権の保存の登記又は当該国際船舶を目的とする抵当権の設定の登記に係る登録免許税について適用し、施行日前に建造され、又は取得された旧租税特別措置法第七十九条第三項に規定する国際船舶の所有権の保存の登記又は当該国際船舶を目的とする抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-4141-15/art-33/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-8
The provisions of Article 79, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of international ships prescribed in paragraph (3) of that Article that are built or acquired on or after the Effective Date or on the registration of creation of a mortgage on those international ships, and with regard to registration and license tax on the registration of preservation of ownership of international ships prescribed in Article 79, paragraph (3) of the Former Act on Special Measures Concerning Taxation that were built or acquired before the Effective Date or on the registration of creation of a mortgage on those international ships, the provisions then in force continue to govern.
machine translation, not official
**第九項** 施行日前にされた旧租税特別措置法第八十条第一項に規定する認定（卸売市場法（昭和四十六年法律第三十五号）第七十三条第一項の規定によるものを除く。）又は承認に係る旧租税特別措置法第八十条第一項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4141-15/art-33/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-9
With regard to registration and license tax on registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a certification (excluding one under the provisions of Article 73, paragraph (1) of the Wholesale Market Act (Act No. 35 of 1971)) or approval prescribed in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was granted before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十項** 新租税特別措置法第八十一条の規定は、同条に規定する者が施行日以後に同条に規定する無償又は減額した価額で取得する土地又は建物の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十一条に規定する者が同条に規定する無償又は減額した価額で取得した土地又は建物の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4141-15/art-33/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-10
The provisions of Article 81 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land or buildings that a person prescribed in that Article acquires, free of charge or at a reduced price as prescribed in that Article, on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land or buildings that a person prescribed in Article 81 of the Former Act on Special Measures Concerning Taxation acquired, free of charge or at a reduced price as prescribed in that Article, before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十一項** 旧租税特別措置法第八十三条第一項に規定する法人が、施行日前に同項の貸付けを受けて同項に規定する特定の民間都市開発事業等の用に供する土地の所有権を取得した場合における当該所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4141-15/art-33/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-11
With regard to registration and license tax on the registration of transfer of ownership in the case where a corporation prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation received a loan referred to in that paragraph and acquired ownership of land to be used for specified private urban development projects, etc. prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十二項** 旧租税特別措置法第八十三条第二項に規定する法人が、施行日前に同項の貸付けを受けて同項に規定する特定の公共的建設事業の用に供する土地の所有権を取得した場合における当該所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-4141-15/art-33/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-12
With regard to registration and license tax on the registration of preservation of ownership in the case where a corporation prescribed in Article 83, paragraph (2) of the Former Act on Special Measures Concerning Taxation received a loan referred to in that paragraph and acquired ownership of land to be used for specified public construction projects prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 新租税特別措置法第八十三条の二の規定は、同条に規定する民間都市開発推進機構が施行日以後に同条に規定する事業見込地である土地の所有権を取得する場合における当該所有権の移転の登記に係る登録免許税について適用し、旧租税特別措置法第八十三条の二に規定する民間都市開発推進機構が施行日前に同条に規定する事業見込地である土地の所有権を取得した場合における当該所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4141-15/art-33/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-13
The provisions of Article 83-2 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership in the case where the Organization for Promoting Urban Development prescribed in that Article acquires ownership of land that is prospective project land prescribed in that Article on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership in the case where the Organization for Promoting Urban Development prescribed in Article 83-2 of the Former Act on Special Measures Concerning Taxation acquired ownership of land that is prospective project land prescribed in that Article before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十四項** 旧租税特別措置法第八十三条の三第一項に規定する業務の執行の委任を受けた者が、施行日前に受けた不動産（同項の不動産特定共同事業契約に係る出資により同項に規定する事業参加者から取得したものに限る。）の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4141-15/art-33/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-14
With regard to registration and license tax on the registration of transfer of ownership of real property (limited to real property acquired from a business participant prescribed in Article 83-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation through a capital contribution under a real estate specified joint enterprise contract referred to in that paragraph) that a person entrusted with the execution of business prescribed in that paragraph received before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十五項** 旧租税特別措置法第八十三条の五第一項に規定する沿道整備権利移転等促進計画に基づき、平成十六年三月三十一日までに同項に規定する遮音上有効な機能を有する建築物等若しくは工作物又は沿道地区施設の用に供することとされている土地を取得する場合における当該土地の所有権の移転の登記に係る登録免許税については、同項の規定は、なおその効力を有する。この場合において、同項中「平成十四年三月三十一日」とあるのは「平成十六年三月三十一日」と、「千分の二十五」とあるのは「千分の八」とする。
suppl-4141-15/art-33/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-15
With regard to registration and license tax on the registration of transfer of ownership of land in the case where land that is to be used for buildings, etc. or structures having an effective sound insulation function or for roadside district facilities prescribed in Article 83-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation is acquired by March 31, 2004 based on a plan for promoting the transfer, etc. of rights for roadside improvement prescribed in that paragraph, the provisions of that paragraph remain in force. In this case, in that paragraph, the phrase "March 31, 2002" is deemed to be replaced with "March 31, 2004", and the phrase "25/1,000" is deemed to be replaced with "8/1,000".
machine translation, not official
**第十六項** 旧租税特別措置法第八十三条の六第一項第二号に掲げる者が、施行日前に同号の認定特定事業計画に基づき取得した同号の施設に係る土地又は建物の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4141-15/art-33/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-16
With regard to registration and license tax on the registration of transfer of ownership of land or buildings pertaining to the facilities referred to in Article 83-6, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a person listed in that item acquired before the Effective Date based on a certified specified business plan referred to in that item, the provisions then in force continue to govern.
machine translation, not official
**第十七項** 旧租税特別措置法第八十三条の六第二項に掲げる認定中核的支援機関が、施行日前に同項の基本構想に基づき同項の新事業支援機関から取得した不動産の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4141-15/art-33/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-17
With regard to registration and license tax on the registration of transfer of ownership of real property that a certified core support organization listed in Article 83-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date from a new business support organization referred to in that paragraph based on a basic concept referred to in that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第十八項** 旧租税特別措置法第八十四条の三に規定する鉄道事業者が、平成十六年三月三十一日までに同条の鉄道施設に係る土地又は建物を取得する場合における当該土地又は建物の所有権、地上権又は賃借権の保存、移転又は設定の登記に係る登録免許税については、同条の規定は、なおその効力を有する。この場合において、同条中「平成十五年三月三十一日」とあるのは、「平成十六年三月三十一日」とする。
suppl-4141-15/art-33/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-18
With regard to registration and license tax on the registration of preservation, transfer or creation of ownership, superficies rights or rights of lease of land or buildings in the case where a railway business operator prescribed in Article 84-3 of the Former Act on Special Measures Concerning Taxation acquires land or buildings pertaining to railway facilities referred to in that Article by March 31, 2004, the provisions of that Article remain in force. In this case, the phrase "March 31, 2003" in that Article is deemed to be replaced with "March 31, 2004".
machine translation, not official
### 第三十四条（沖縄特定離島路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Tax Rate of Aviation Fuel Tax on Aviation Fuel Loaded into Aircraft on Specified Okinawa Remote Island Routes
caption: machine translation, not official
suppl-4141-15/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-34
**第一項** 施行日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。
suppl-4141-15/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-34/par-1
With regard to aviation fuel tax that was imposed or should have been imposed before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 施行日以後最初に航行する時において新租税特別措置法第九十条の八の二に規定する沖縄特定離島路線航空機である航空機に旧租税特別措置法第九十条の九第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、新租税特別措置法第九十条の八の二において準用する同法第九十条の八第一項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する航空機燃料税法（昭和四十七年法律第七号）の規定の適用に関し必要な事項は、政令で定める。
suppl-4141-15/art-34/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-34/par-2
If, at the time when an aircraft that is an aircraft on a specified Okinawa remote island route prescribed in Article 90-8-2 of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft exists, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in Article 90-8, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 90-8-2 of the New Act on Special Measures Concerning Taxation is deemed to have been loaded into that aircraft. In this case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act (Act No. 7 of 1972) to that aviation fuel are specified by Cabinet Order.
machine translation, not official
**第三項** 施行日以後最初に航行する時において新租税特別措置法第九十条の九第二項に規定する一般国内航空機である航空機に旧租税特別措置法第九十条の九第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、航空機燃料税法第十一条に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する同法の規定の適用に関し必要な事項は、政令で定める。
suppl-4141-15/art-34/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-34/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-34/par-3
If, at the time when an aircraft that is general domestic aircraft prescribed in Article 90-9, paragraph (2) of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft exists, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in Article 11 of the Aviation Fuel Tax Act is deemed to have been loaded into that aircraft. In this case, necessary matters concerning the application of the provisions of that Act to that aviation fuel are specified by Cabinet Order.
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**第四項** 施行日以後最初に航行する時において新租税特別措置法第九十条の八第一項に規定する沖縄路線航空機である航空機に旧租税特別措置法第九十条の九第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、新租税特別措置法第九十条の八第一項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する航空機燃料税法の規定の適用に関し必要な事項は、政令で定める。
suppl-4141-15/art-34/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-34/par-4
If, at the time when an aircraft that is an aircraft on Okinawa routes prescribed in Article 90-8, paragraph (1) of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft exists, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in Article 90-8, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to have been loaded into that aircraft. In this case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act to that aviation fuel are specified by Cabinet Order.
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**第五項** 施行日前にした行為及び第一項の規定によりなお従前の例によることとされる航空機燃料税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4141-15/art-34/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-34/par-5
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date concerning aviation fuel tax for which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.
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### 第四十一条（政令への委任） — Delegation to Cabinet Order
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suppl-4141-15/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-41
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4141-15/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-41/par-1
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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### 第四十四条（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake
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suppl-4141-15/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-44
**第一項** 前条の規定による改正後の租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（以下この条において「平成十一年改正法」という。）附則第十四条第六項の規定は、個人が施行日以後に取得（建設及び製作を含む。以下この条において同じ。）をする同項の規定によりなおその効力を有するものとされる平成十一年改正法第一条の規定による改正前の租税特別措置法（以下この条において「平成十一年旧法」という。）第三十七条の三第三項に規定する買換資産について適用し、個人が施行日前に取得をした前条の規定による改正前の平成十一年改正法附則第十四条第六項の規定によりなおその効力を有するものとされる平成十一年旧法第三十七条の三第三項に規定する買換資産については、なお従前の例による。
suppl-4141-15/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-44/par-1
The provisions of Article 14, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by the preceding Article (referred to as the "1999 Amendment Act" in this Article) apply to replacement assets prescribed in Article 37-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the 1999 Amendment Act (referred to as the "1999 Former Act" in this Article), which remains in force pursuant to the provisions of that paragraph, that an individual acquires (including construction and manufacture; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to replacement assets prescribed in Article 37-3, paragraph (3) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 14, paragraph (6) of the Supplementary Provisions of the 1999 Amendment Act prior to the amendment by the preceding Article, that an individual acquired before the Effective Date, the provisions then in force continue to govern.
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**第二項** 前条の規定による改正後の平成十一年改正法附則第二十九条第四項の規定は、法人が施行日以後に取得をする同項の規定によりなおその効力を有するものとされる平成十一年旧法第六十五条の七第七項に規定する資産について適用し、法人が施行日前に取得をした前条の規定による改正前の平成十一年改正法附則第二十九条第四項の規定によりなおその効力を有するものとされる平成十一年旧法第六十五条の七第七項に規定する資産については、なお従前の例による。
suppl-4141-15/art-44/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-44/par-2
The provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act as amended by the preceding Article apply to assets prescribed in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of that paragraph, that a corporation acquires on or after the Effective Date, and with regard to assets prescribed in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act prior to the amendment by the preceding Article, that a corporation acquired before the Effective Date, the provisions then in force continue to govern.
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### 第四十六条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4141-15/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-46
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律（以下この条において「平成十一年改正法」という。）附則第三条第二項の規定は、個人が施行日以後に取得（建設及び製作を含む。以下この条において同じ。）をする同項の規定によりなおその効力を有するものとされる平成十一年改正法による改正前の租税特別措置法（以下この条において「平成十一年旧法」という。）第三十七条の三第三項に規定する買換資産について適用し、個人が施行日前に取得をした前条の規定による改正前の平成十一年改正法附則第三条第二項の規定によりなおその効力を有するものとされる平成十一年旧法第三十七条の三第三項に規定する買換資産については、なお従前の例による。
suppl-4141-15/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-46/par-1
The provisions of Article 3, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the preceding Article (referred to as the "1999 Amendment Act" in this Article) apply to replacement assets prescribed in Article 37-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1999 Amendment Act (referred to as the "1999 Former Act" in this Article), which remains in force pursuant to the provisions of that paragraph, that an individual acquires (including construction and manufacture; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to replacement assets prescribed in Article 37-3, paragraph (3) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the 1999 Amendment Act prior to the amendment by the preceding Article, that an individual acquired before the Effective Date, the provisions then in force continue to govern.
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**第二項** 前条の規定による改正後の平成十一年改正法附則第五条第二項の規定は、法人が施行日以後に取得をする同項の規定によりなおその効力を有するものとされる平成十一年旧法第六十五条の七第七項に規定する資産について適用し、法人が施行日前に取得をした前条の規定による改正前の平成十一年改正法附則第五条第二項の規定によりなおその効力を有するものとされる平成十一年旧法第六十五条の七第七項に規定する資産については、なお従前の例による。
suppl-4141-15/art-46/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-46/par-2
The provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Amendment Act as amended by the preceding Article apply to assets prescribed in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of that paragraph, that a corporation acquires on or after the Effective Date, and with regard to assets prescribed in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Amendment Act prior to the amendment by the preceding Article, that a corporation acquired before the Effective Date, the provisions then in force continue to govern.
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## 附 則 平成一四年四月二四日法律第二九号
suppl-4141-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29 · https://japanlaw.org/l/332AC0000000026/suppl-4141-29
### 第一条（施行期日） — Effective Date
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suppl-4141-29/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-29/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4141-29/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-29/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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### 第七条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4141-29/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-29/art-7
**第一項** 前条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第三十四条の二第二項第二十五号及び第六十五条の四第一項第二十五号の規定は、個人又は法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）がこの法律の施行の日以後に行う同日以後に新租税特別措置法第三十四条の二第二項第二十五号又は第六十五条の四第一項第二十五号の認定がされたこれらの規定に規定する地域内の土地の譲渡について適用し、個人又は法人が同日前に行った同日前に前条の規定による改正前の租税特別措置法第三十四条の二第二項第二十五号又は第六十五条の四第一項第二十五号の認定がされたこれらの規定に規定する地域内の土地の譲渡については、なお従前の例による。
suppl-4141-29/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-29/art-7/par-1
The provisions of Article 34-2, paragraph (2), item (xxv) and Article 65-4, paragraph (1), item (xxv) of the Act on Special Measures Concerning Taxation as amended by the preceding Article (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to transfers of land within an area prescribed in those provisions for which the certification under Article 34-2, paragraph (2), item (xxv) or Article 65-4, paragraph (1), item (xxv) of the New Act on Special Measures Concerning Taxation was made on or after the date of enforcement of this Act, carried out by an individual or a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) on or after that date, and with regard to transfers of land within an area prescribed in those provisions for which the certification under Article 34-2, paragraph (2), item (xxv) or Article 65-4, paragraph (1), item (xxv) of the Act on Special Measures Concerning Taxation prior to the amendment by the preceding Article was made before that date, carried out by an individual or a corporation before that date, the provisions then in force continue to govern.
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**第二項** 前項の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号）第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは「規定、」と、「第二条の規定」とあるのは「第二条の規定並びに自然公園法の一部を改正する法律（平成十四年法律第二十九号）附則第七条第一項の規定」とする。
suppl-4141-29/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-29/art-7/par-2
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999) in the case where the provisions of the preceding paragraph apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions,", and the phrase "the provisions of Article 2" with "the provisions of Article 2 and the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Natural Parks Act (Act No. 29 of 2002)".
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## 附 則 平成一四年五月二九日法律第四五号
suppl-4141-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-45 · https://japanlaw.org/l/332AC0000000026/suppl-4141-45
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4141-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-45/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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## 附 則 平成一四年六月一二日法律第六五号
suppl-4141-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65
### 第一条（施行期日） — Effective Date
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suppl-4141-65/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-1
**第一項** この法律は、平成十五年一月六日から施行する。
suppl-4141-65/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-1/par-1
This Act comes into effect on January 6, 2003.
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### 第十条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4141-65/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10
**第一項** 第十四条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第四条第一項（第一号に係る部分に限る。）の規定は、同項に規定する個人が施行日以後に支払を受けるべき同項に規定する公債の利子（施行日以後五年を経過する日後に第三項各号に規定する規定により当該規定に規定する振替受入簿に記載又は記録がされた当該公債につき当該記載又は記録がされた日以後に支払を受けるべきものを除く。）について適用し、第十四条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第四条第一項に規定する個人が施行日前に支払を受けるべき同項に規定する公債の利子については、なお従前の例による。
suppl-4141-65/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-1
The provisions of Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 14 (referred to as the "New Act on Special Measures Concerning Taxation" in this Article) (limited to the part concerning item (i)) apply to interest on public bonds prescribed in that paragraph that an individual prescribed in that paragraph is to receive on or after the Effective Date (excluding interest to be received, on or after the date of the entry or record, on those public bonds that have been entered or recorded in the book-entry acceptance register prescribed in the provisions referred to in the items of paragraph (3) pursuant to those provisions after the day on which five years have elapsed from the Effective Date), and with regard to interest on public bonds prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 14 (referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) that an individual prescribed in that paragraph is to receive before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 振替移行期日までにその起債又は発行の決定がされた旧租税特別措置法第四条第一項に規定する公債の利子で施行日以後に支払を受けるべきもの（新租税特別措置法第四条第一項の規定の適用を受けるものを除くものとし、特例計算期間に対応するものに限る。）については、旧租税特別措置法第四条（第一項第一号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第一条第三号に定める日から郵政民営化法の施行の日の前日までの間は、旧租税特別措置法第四条第一項中「老人等」とあるのは「所得税法第九条の二第一項に規定する障害者等」と、「証券業者」とあるのは「金融商品取引業者」と、同条第三項中「老人等」とあるのは「所得税法第九条の二第一項に規定する障害者等」とし、郵政民営化法の施行の日以後は、同条第一項中「老人等」とあるのは「所得税法第十条第一項に規定する障害者等」と、「証券業者」とあるのは「金融商品取引業者」と、同条第三項中「老人等」とあるのは「所得税法第十条第一項に規定する障害者等」とする。
suppl-4141-65/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-2
With regard to interest on public bonds prescribed in Article 4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the decision on their flotation or issue was made by the book-entry changeover date and which is to be received on or after the Effective Date (excluding interest to which the provisions of Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply, and limited to interest corresponding to the special calculation period), the provisions of Article 4 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (i)) remain in force. In this case, during the period from the date specified in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) to the day preceding the date of enforcement of the Postal Service Privatization Act, in Article 4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the phrase "elderly person or similar person" is deemed to be replaced with "person with a disability or other eligible person prescribed in Article 9-2, paragraph (1) of the Income Tax Act", and the phrase "securities company" with "financial instruments business operator", and in paragraph (3) of that Article, the phrase "elderly person or similar person" with "person with a disability or other eligible person prescribed in Article 9-2, paragraph (1) of the Income Tax Act"; and on and after the date of enforcement of the Postal Service Privatization Act, in paragraph (1) of that Article, the phrase "elderly person or similar person" is deemed to be replaced with "person with a disability or other eligible person prescribed in Article 10, paragraph (1) of the Income Tax Act", and the phrase "securities company" with "financial instruments business operator", and in paragraph (3) of that Article, the phrase "elderly person or similar person" with "person with a disability or other eligible person prescribed in Article 10, paragraph (1) of the Income Tax Act".
machine translation, not official
**第三項** その利子の特例計算期間の開始日以後引き続き前項の規定によりなおその効力を有するものとされる旧租税特別措置法第四条第一項第一号に定めるところにより保管の委託をし、又は登録を受けている次の各号に掲げる国債又は地方債が、当該特例計算期間の開始日から当該特例計算期間の終了の日までの間に当該各号に規定する規定により当該各号に定める国債又は地方債とみなされて新租税特別措置法第四条第一項第一号に規定する振替口座簿に記載又は記録された場合には、当該特例計算期間については、当該利子に係る当該各号に定める国債又は地方債は当該特例計算期間の初日から引き続き同項第一号に定めるところにより当該振替口座簿に記載又は記録されていたものとみなして、同項の規定を適用する。
suppl-4141-65/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-3
If the government bonds or local government bonds listed in the following items that have continuously been placed in custody or registered as specified in Article 4, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph, since the commencement date of the special calculation period for their interest are deemed, pursuant to the provisions referred to in the relevant item, to be the government bonds or local government bonds specified in that item and are entered or recorded in the transfer account book prescribed in Article 4, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation during the period from the commencement date of that special calculation period to the end date of that special calculation period, the provisions of that paragraph apply for that special calculation period by deeming the government bonds or local government bonds specified in that item pertaining to that interest to have been continuously entered or recorded in that transfer account book as specified in item (i) of that paragraph since the first day of that special calculation period:
machine translation, not official
**一** 新社債等振替法附則第十九条に規定する特例国債 同条に規定する振替国債
suppl-4141-65/art-10/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-3/item-1
special-case government bonds prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act: book-entry government bonds prescribed in that Article;
machine translation, not official
**二** 新社債等振替法附則第二十七条第一項に規定する特例地方債 同項に規定する振替地方債
suppl-4141-65/art-10/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-3/item-2
special-case local government bonds prescribed in Article 27, paragraph (1) of the Supplementary Provisions of the new Book-Entry Transfer Act: book-entry municipal bonds prescribed in that paragraph.
machine translation, not official
**第四項** 新租税特別措置法第四条の二第一項（第二号及び第三号に係る部分に限る。）の規定は、個人が施行日以後に支払を受けるべき同項に規定する財産形成住宅貯蓄の利子又は収益の分配（施行日以後五年を経過する日後に前条第三項各号に規定する規定により当該規定に規定する振替受入簿に記載又は記録がされた当該各号に掲げるものに係る当該財産形成住宅貯蓄につき、当該記載又は記録がされた日以後に支払を受けるべきものを除く。）について適用し、個人が施行日前に支払を受けるべき旧租税特別措置法第四条の二第一項に規定する財産形成住宅貯蓄の利子又は収益の分配については、なお従前の例による。
suppl-4141-65/art-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-4
The provisions of Article 4-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (ii) and (iii)) apply to interest or distribution of proceeds on asset-building housing savings prescribed in that paragraph that an individual is to receive on or after the Effective Date (excluding those to be received, on or after the date of the entry or record, on those asset-building housing savings pertaining to the things listed in the items of paragraph (3) of the preceding Article that have been entered or recorded in the book-entry acceptance register prescribed in the provisions referred to in those items pursuant to those provisions after the day on which five years have elapsed from the Effective Date), and with regard to interest or distribution of proceeds on asset-building housing savings prescribed in Article 4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual is to receive before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第五項** 振替移行期日までにその発行の決議若しくは決定、起債又は信託の設定がされた旧租税特別措置法第四条の二第一項に規定する財産形成住宅貯蓄の利子又は収益の分配で施行日以後に支払を受けるべきもの（新租税特別措置法第四条の二第一項の規定の適用を受けるものを除くものとし、特例計算期間に対応するものに限る。）については、旧租税特別措置法第四条の二（第一項第二号及び第三号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、雇用保険法等の一部を改正する法律（平成十九年法律第三十号）の施行の日以後は、同条第一項中「第十四条の二第二項」とあるのは「第十四条第二項」とし、証券取引法等の一部を改正する法律（平成十八年法律第六十五号）の施行の日以後は、同項中「証券業者」とあるのは「金融商品取引業者」とする。
suppl-4141-65/art-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-5
With regard to interest or distribution of proceeds on asset-building housing savings prescribed in Article 4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the resolution or decision on issue, the flotation, or the creation of the trust was made by the book-entry changeover date and which is to be received on or after the Effective Date (excluding those to which the provisions of Article 4-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply, and limited to those corresponding to the special calculation period), the provisions of Article 4-2 of the Former Act on Special Measures Concerning Taxation (limited to the parts concerning paragraph (1), items (ii) and (iii)) remain in force. In this case, on and after the date of enforcement of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), the phrase "Article 14-2, paragraph (2)" in paragraph (1) of that Article is deemed to be replaced with "Article 14, paragraph (2)", and on and after the date of enforcement of the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006), the phrase "securities company" in that paragraph is deemed to be replaced with "financial instruments business operator".
machine translation, not official
**第六項** その利子又は収益の分配の特例計算期間の開始日以後引き続き前項の規定によりなおその効力を有するものとされる旧租税特別措置法第四条の二第一項第二号又は第三号に規定するところにより保管の委託をし、登録を受け、又は信託されている前条第三項各号に掲げるものが、当該特例計算期間の開始日から当該特例計算期間の終了の日までの間に当該各号に規定する規定により当該各号に定めるものとみなされて新租税特別措置法第四条の二第一項第二号又は第三号に規定する振替口座簿に記載又は記録された場合には、当該特例計算期間については、当該利子又は収益の分配に係る当該各号に定めるものは当該特例計算期間の開始日から引き続き同項第二号又は第三号に規定するところにより当該振替口座簿に記載又は記録されていたものとみなして、同項の規定を適用する。
suppl-4141-65/art-10/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-6
If the things listed in the items of paragraph (3) of the preceding Article that have continuously been placed in custody, registered or entrusted as prescribed in Article 4-2, paragraph (1), item (ii) or (iii) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph, since the commencement date of the special calculation period for their interest or distribution of proceeds are deemed, pursuant to the provisions referred to in the relevant item, to be the things specified in that item and are entered or recorded in the transfer account book prescribed in Article 4-2, paragraph (1), item (ii) or (iii) of the New Act on Special Measures Concerning Taxation during the period from the commencement date of that special calculation period to the end date of that special calculation period, the provisions of that paragraph apply for that special calculation period by deeming the things specified in that item pertaining to that interest or distribution of proceeds to have been continuously entered or recorded in that transfer account book as prescribed in item (ii) or (iii) of that paragraph since the commencement date of that special calculation period.
machine translation, not official
**第七項** 新租税特別措置法第四条の三第八項の規定は、個人が施行日以後に支払を受けるべき同項に規定する財産形成年金貯蓄の利子又は収益の分配（施行日以後五年を経過する日後に前条第三項各号に規定する規定により当該規定に規定する振替受入簿に記載又は記録がされた当該各号に掲げるものに係る当該財産形成年金貯蓄につき、当該記載又は記録がされた日以後に支払を受けるべきものを除く。）について適用し、個人が施行日前に支払を受けるべき旧租税特別措置法第四条の三第八項に規定する財産形成年金貯蓄の利子又は収益の分配については、なお従前の例による。
suppl-4141-65/art-10/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-7
The provisions of Article 4-3, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to interest or distribution of proceeds on asset-building pension savings prescribed in that paragraph that an individual is to receive on or after the Effective Date (excluding those to be received, on or after the date of the entry or record, on those asset-building pension savings pertaining to the things listed in the items of paragraph (3) of the preceding Article that have been entered or recorded in the book-entry acceptance register prescribed in the provisions referred to in those items pursuant to those provisions after the day on which five years have elapsed from the Effective Date), and with regard to interest or distribution of proceeds on asset-building pension savings prescribed in Article 4-3, paragraph (8) of the Former Act on Special Measures Concerning Taxation that an individual is to receive before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第八項** 振替移行期日までにその発行の決議若しくは決定、起債又は信託の設定がされた旧租税特別措置法第四条の三第八項に規定する財産形成年金貯蓄の利子又は収益の分配で施行日以後に支払を受けるべきもの（新租税特別措置法第四条の三第一項の規定の適用を受けるものを除くものとし、特例計算期間に対応するものに限る。）については、旧租税特別措置法第四条の三（第八項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第一項中「第十四条の二第二項」とあるのは、「第十四条第二項」とする。
suppl-4141-65/art-10/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-8
With regard to interest or distribution of proceeds on asset-building pension savings prescribed in Article 4-3, paragraph (8) of the Former Act on Special Measures Concerning Taxation for which the resolution or decision on issue, the flotation, or the creation of the trust was made by the book-entry changeover date and which is to be received on or after the Effective Date (excluding those to which the provisions of Article 4-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply, and limited to those corresponding to the special calculation period), the provisions of Article 4-3 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (8)) remain in force. In this case, the phrase "Article 14-2, paragraph (2)" in paragraph (1) of that Article is deemed to be replaced with "Article 14, paragraph (2)".
machine translation, not official
**第九項** その利子又は収益の分配の特例計算期間の開始日以後引き続き前項の規定によりなおその効力を有するものとされる旧租税特別措置法第四条の三第八項に定めるところにより保管の委託をし、又は登録を受けている前条第三項各号に掲げるものが、当該特例計算期間の開始日から当該特例計算期間の終了の日までの間に当該各号に規定する規定により当該各号に定めるものとみなされて新租税特別措置法第四条の三第八項に規定する振替口座簿に記載又は記録された場合には、当該特例計算期間については、当該利子又は収益の分配に係る当該各号に定めるものは当該特例計算期間の開始日から引き続き同項に定めるところにより当該振替口座簿に記載又は記録されていたものとみなして、同項の規定を適用する。
suppl-4141-65/art-10/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-9
If the things listed in the items of paragraph (3) of the preceding Article that have continuously been placed in custody or registered as specified in Article 4-3, paragraph (8) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph, since the commencement date of the special calculation period for their interest or distribution of proceeds are deemed, pursuant to the provisions referred to in the relevant item, to be the things specified in that item and are entered or recorded in the transfer account book prescribed in Article 4-3, paragraph (8) of the New Act on Special Measures Concerning Taxation during the period from the commencement date of that special calculation period to the end date of that special calculation period, the provisions of that paragraph apply for that special calculation period by deeming the things specified in that item pertaining to that interest or distribution of proceeds to have been continuously entered or recorded in that transfer account book as specified in that paragraph since the commencement date of that special calculation period.
machine translation, not official
**第十項** 新租税特別措置法第五条の二第一項の規定は、同項に規定する非居住者又は外国法人が施行日以後に支払を受けるべき同項に規定する振替国債の利子（施行日以後五年を経過する日後に新社債等振替法附則第十九条に規定する振替受入簿に記載又は記録がされた同条に規定する特例国債に係る当該振替国債につき、当該記載又は記録がされた日以後に支払を受けるべきものを除く。）について適用し、旧租税特別措置法第五条の二第一項に規定する非居住者又は外国法人が、施行日前に支払を受けるべき同項に規定する一括登録国債の利子については、なお従前の例による。
suppl-4141-65/art-10/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-10
The provisions of Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds prescribed in that paragraph that a nonresident or foreign corporation prescribed in that paragraph is to receive on or after the Effective Date (excluding interest to be received, on or after the date of the entry or record, on those book-entry government bonds pertaining to special-case government bonds prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act that have been entered or recorded in the book-entry acceptance register prescribed in that Article after the day on which five years have elapsed from the Effective Date), and with regard to interest on government bonds registered in bulk prescribed in Article 5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a nonresident or foreign corporation prescribed in that paragraph is to receive before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十一項** 振替移行期日までに発行された旧租税特別措置法第五条の二第一項に規定する一括登録国債の利子で施行日以後に支払を受けるべきもの（特例計算期間に対応するものに限る。）については、同条の規定は、なおその効力を有する。
suppl-4141-65/art-10/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-11
With regard to interest on government bonds registered in bulk prescribed in Article 5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation issued by the book-entry changeover date that is to be received on or after the Effective Date (limited to interest corresponding to the special calculation period), the provisions of that Article remain in force.
machine translation, not official
**第十二項** その利子の特例計算期間の開始日以後引き続き前項の規定によりなおその効力を有するものとされる旧租税特別措置法第五条の二第一項に規定する一括登録国債である新社債等振替法附則第十九条に規定する特例国債が、当該特例計算期間の開始日から当該特例計算期間の終了の日までの間に同条の規定により同条に規定する振替国債とみなされて新租税特別措置法第五条の二第一項に規定する振替記載等を受けた場合には、当該特例計算期間については、当該利子に係る当該振替国債は当該特例計算期間の開始日から引き続き当該振替記載等を受けていたものとみなして、同条の規定を適用する。
suppl-4141-65/art-10/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-12
If special-case government bonds prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act that have continuously been government bonds registered in bulk prescribed in Article 5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph, since the commencement date of the special calculation period for their interest are deemed, pursuant to the provisions of that Article, to be book-entry government bonds prescribed in that Article and receive entries or records under the book-entry transfer system prescribed in Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the commencement date of that special calculation period to the end date of that special calculation period, the provisions of that Article apply for that special calculation period by deeming those book-entry government bonds pertaining to that interest to have continuously received those entries or records under the book-entry transfer system since the commencement date of that special calculation period.
machine translation, not official
**第十三項** 旧租税特別措置法第五条の二第五項第三号に規定する適格外国仲介業者として承認を受けた者（施行日において当該承認を取り消されていない者に限る。）が、新租税特別措置法第五条の二第一項又は新租税特別措置法第六十七条の十七第一項に規定する特定振替機関（日本銀行が新社債等振替法第四十七条の規定に基づく指定を受け、かつ、新社債等振替法第十三条の規定に基づき国債を取り扱うことについて国から同意を得ている場合における日本銀行に限る。）の新社債等振替法第三条第一項第四号に規定する業務規程の定めるところにより口座の開設を受けた新租税特別措置法第五条の二第五項第七号若しくは新租税特別措置法第六十七条の十七第四項第九号に規定する外国再間接口座管理機関又は新租税特別措置法第五条の二第五項第八号若しくは新租税特別措置法第六十七条の十七第四項第十号に規定する外国間接口座管理機関に該当する場合には、当該者は新租税特別措置法第五条の二第五項第四号又は新租税特別措置法第六十七条の十七第四項第六号に規定する適格外国仲介業者の承認を受けたものとみなして、新租税特別措置法第五条の二及び新租税特別措置法第六十七条の十七の規定を適用する。
suppl-4141-65/art-10/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-13
If a person who has been approved as a qualified foreign intermediary prescribed in Article 5-2, paragraph (5), item (iii) of the Former Act on Special Measures Concerning Taxation (limited to a person whose approval has not been revoked as of the Effective Date) falls under a tertiary foreign account management institution prescribed in Article 5-2, paragraph (5), item (vii) of the New Act on Special Measures Concerning Taxation or Article 67-17, paragraph (4), item (ix) of the New Act on Special Measures Concerning Taxation, or a secondary foreign account management institution prescribed in Article 5-2, paragraph (5), item (viii) of the New Act on Special Measures Concerning Taxation or Article 67-17, paragraph (4), item (x) of the New Act on Special Measures Concerning Taxation, that has had an account opened, pursuant to the business rules prescribed in Article 3, paragraph (1), item (iv) of the new Book-Entry Transfer Act, with a specified book-entry transfer institution prescribed in Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation or Article 67-17, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the Bank of Japan in the case where the Bank of Japan has received a designation under Article 47 of the new Book-Entry Transfer Act and has obtained consent from the State for handling government bonds under Article 13 of the new Book-Entry Transfer Act), the provisions of Article 5-2 of the New Act on Special Measures Concerning Taxation and Article 67-17 of the New Act on Special Measures Concerning Taxation apply by deeming that person to have obtained the approval as a qualified foreign intermediary prescribed in Article 5-2, paragraph (5), item (iv) of the New Act on Special Measures Concerning Taxation or Article 67-17, paragraph (4), item (vi) of the New Act on Special Measures Concerning Taxation.
machine translation, not official
**第十四項** 新租税特別措置法第八条第一項（第一号及び第三号に係る部分に限る。）及び同条第二項の規定は、同条第一項に規定する金融機関又は同条第二項に規定する証券業者等が施行日以後に支払を受けるべき同条第一項第一号に規定する公社債又は同項第三号に規定する受益証券の利子又は収益の分配（施行日以後五年を経過する日後に前条第三項各号に規定する規定により当該規定に規定する振替受入簿に記載又は記録がされた当該各号に掲げるものに係る当該公社債又は受益証券につき、当該記載又は記録がされた日以後に支払を受けるべきものを除く。）について適用し、旧租税特別措置法第八条第一項に規定する金融機関又は同条第二項に規定する証券業者等が施行日前に支払を受けるべき同条第一項第一号に規定する公社債又は同項第三号に規定する受益証券の利子又は収益の分配については、なお従前の例による。
suppl-4141-65/art-10/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-14
The provisions of Article 8, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (i) and (iii)) and paragraph (2) of that Article apply to interest or distribution of proceeds on public and corporate bonds prescribed in paragraph (1), item (i) of that Article or beneficiary certificates prescribed in item (iii) of that paragraph that a financial institution prescribed in paragraph (1) of that Article or a securities company, etc. prescribed in paragraph (2) of that Article is to receive on or after the Effective Date (excluding those to be received, on or after the date of the entry or record, on those public and corporate bonds or beneficiary certificates pertaining to the things listed in the items of paragraph (3) of the preceding Article that have been entered or recorded in the book-entry acceptance register prescribed in the provisions referred to in those items pursuant to those provisions after the day on which five years have elapsed from the Effective Date), and with regard to interest or distribution of proceeds on public and corporate bonds prescribed in Article 8, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation or beneficiary certificates prescribed in item (iii) of that paragraph that a financial institution prescribed in paragraph (1) of that Article or a securities company, etc. prescribed in paragraph (2) of that Article is to receive before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十五項** 振替移行期日までにその発行の決議若しくは決定、起債又は信託の設定がされた旧租税特別措置法第八条第一項第一号に規定する公社債又は同項第三号に規定する受益証券の利子又は収益の分配で施行日以後に支払を受けるべきもの（新租税特別措置法第八条第一項又は第二項の規定の適用を受けるものを除くものとし、特例計算期間に対応するものに限る。）については、旧租税特別措置法第八条（第一項第一号及び第三号並びに同条第二項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「証券業者又は」とあるのは「金融商品取引業者、金融商品取引清算機関又は」と、「証券業者等」とあるのは「金融商品取引業者等」と、同条第四項中「証券業者等」とあるのは「金融商品取引業者等」とする。
suppl-4141-65/art-10/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-15
With regard to interest or distribution of proceeds on public and corporate bonds prescribed in Article 8, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation or beneficiary certificates prescribed in item (iii) of that paragraph for which the resolution or decision on issue, the flotation, or the creation of the trust was made by the book-entry changeover date and which is to be received on or after the Effective Date (excluding those to which the provisions of Article 8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation apply, and limited to those corresponding to the special calculation period), the provisions of Article 8 of the Former Act on Special Measures Concerning Taxation (limited to the parts concerning paragraph (1), items (i) and (iii) and paragraph (2) of that Article) remain in force. In this case, in paragraph (2) of that Article, the phrase "securities company or" is deemed to be replaced with "financial instruments business operator, financial instruments clearing organization or", and the phrase "securities company, etc." with "financial instruments business operator, etc.", and in paragraph (4) of that Article, the phrase "securities company, etc." with "financial instruments business operator, etc.".
machine translation, not official
**第十六項** その利子又は収益の分配の特例計算期間の開始日以後引き続き前項の規定によりなおその効力を有するものとされる旧租税特別措置法第八条第一項第一号又は第三号に定めるところにより登録を受け、又は委託されている前条第三項各号に掲げるものが、当該特例計算期間の開始日から当該特例計算期間の終了の日までの間に当該各号に規定する規定により当該各号に定めるものとみなされて新租税特別措置法第八条第一項第一号又は第三号に規定する振替口座簿に記載又は記録された場合には、当該特例計算期間については、当該利子又は収益の分配に係る当該各号に定めるものは当該特例計算期間の開始日から引き続き同項第一号又は第三号に定めるところにより当該振替口座簿に記載又は記録されていたものとみなして、同項及び同条第二項の規定を適用する。
suppl-4141-65/art-10/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-16
If the things listed in the items of paragraph (3) of the preceding Article that have continuously been registered or entrusted as specified in Article 8, paragraph (1), item (i) or (iii) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph, since the commencement date of the special calculation period for their interest or distribution of proceeds are deemed, pursuant to the provisions referred to in the relevant item, to be the things specified in that item and are entered or recorded in the transfer account book prescribed in Article 8, paragraph (1), item (i) or (iii) of the New Act on Special Measures Concerning Taxation during the period from the commencement date of that special calculation period to the end date of that special calculation period, the provisions of that paragraph and paragraph (2) of that Article apply for that special calculation period by deeming the things specified in that item pertaining to that interest or distribution of proceeds to have been continuously entered or recorded in that transfer account book as specified in item (i) or (iii) of that paragraph since the commencement date of that special calculation period.
machine translation, not official
**第十七項** 新租税特別措置法第四十一条の十二第九項から第十一項までの規定は、施行日以後に発行される同条第九項に規定する特定短期公社債について適用し、施行日前に発行された旧租税特別措置法第四十一条の十二第九項に規定する特定短期国債等については、なお従前の例による。
suppl-4141-65/art-10/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-17
The provisions of Article 41-12, paragraphs (9) through (11) of the New Act on Special Measures Concerning Taxation apply to specified short-term public and corporate bonds prescribed in paragraph (9) of that Article issued on or after the Effective Date, and with regard to specified short-term government bonds, etc. prescribed in Article 41-12, paragraph (9) of the Former Act on Special Measures Concerning Taxation issued before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十八項** 施行日から新社債等振替法附則第十九条に規定する政令で定める日までの間に発行された旧租税特別措置法第四十一条の十二第九項に規定する特定短期国債等については、同項から同条第十一項までの規定は、なおその効力を有する。
suppl-4141-65/art-10/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-18
With regard to specified short-term government bonds, etc. prescribed in Article 41-12, paragraph (9) of the Former Act on Special Measures Concerning Taxation that are issued during the period from the Effective Date until the date specified by Cabinet Order prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act, the provisions of that paragraph through paragraph (11) of that Article remain in force.
machine translation, not official
**第十九項** 新租税特別措置法第四十一条の十二第十二項から第十四項までの規定は、施行日以後最初に同条第十二項に規定する特定振替機関等の営業所等又は外国仲介業者の国外営業所等を通じて同項に規定する特定振替国債等の同項に規定する振替記載等を受ける場合について適用し、施行日前に旧租税特別措置法第四十一条の十二第十二項に規定する受寄金融機関等の営業所等又は外国仲介業者の国外営業所等を通じて同項に規定する特定短期国債等の同項に規定する混蔵寄託をする場合については、なお従前の例による。
suppl-4141-65/art-10/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-19
The provisions of Article 41-12, paragraphs (12) through (14) of the New Act on Special Measures Concerning Taxation apply in the case where a person receives, for the first time on or after the Effective Date, through a business office or similar place of a specified book-entry transfer institution, etc. prescribed in paragraph (12) of that Article or an overseas business office, etc. of a foreign intermediary, entries or records under the book-entry transfer system prescribed in that paragraph of specified book-entry government bonds, etc. prescribed in that paragraph, and with regard to the case where a person makes, before the Effective Date, through a business office or similar place of a custodian financial institution, etc. prescribed in Article 41-12, paragraph (12) of the Former Act on Special Measures Concerning Taxation or an overseas business office, etc. of a foreign intermediary, a deposit for mixed custody prescribed in that paragraph of specified short-term government bonds, etc. prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第二十項** 新社債等振替法附則第十九条に規定する政令で定める日までに発行された旧租税特別措置法第四十一条の十二第十二項に規定する特定短期国債等を施行日から当該政令で定める日までの間に、最初に同項に規定する受寄金融機関等の営業所等又は外国仲介業者の国外営業所等を通じて同項に規定する特定短期国債等の同項に規定する混蔵寄託をする場合には、同条第十二項から第十四項までの規定は、なおその効力を有する。この場合において、同条第十二項中「受寄金融機関等（第五条の二第一項」とあるのは「受寄金融機関等（証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律（平成十四年法律第六十五号）第十四条の規定による改正前の租税特別措置法（以下この項において「旧租税特別措置法」という。）第五条の二第一項」と、「第五条の二第五項第八号」とあるのは「旧租税特別措置法第五条の二第五項第八号」と、「営業所等（第五条の二第一項」とあるのは「営業所等（旧租税特別措置法第五条の二第一項」と、「第五条の二第五項第五号」とあるのは「旧租税特別措置法第五条の二第五項第五号」とする。
suppl-4141-65/art-10/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-20
In the case where a person makes, during the period from the Effective Date until the date specified by Cabinet Order prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act, for the first time, a deposit for mixed custody prescribed in Article 41-12, paragraph (12) of the Former Act on Special Measures Concerning Taxation of specified short-term government bonds, etc. prescribed in that paragraph that were issued by the date specified by that Cabinet Order, through a business office or similar place of a custodian financial institution, etc. prescribed in that paragraph or an overseas business office, etc. of a foreign intermediary, the provisions of paragraphs (12) through (14) of that Article remain in force. In this case, in paragraph (12) of that Article, the phrase "custodian financial institution, etc. (Article 5-2, paragraph (1)" is deemed to be replaced with "custodian financial institution, etc. (Article 5-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 14 of the Act on Arrangement of Relevant Acts for the Development of Securities Markets through the Reform of Securities Settlement Systems, etc. (Act No. 65 of 2002) (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)", the phrase "Article 5-2, paragraph (5), item (viii)" is deemed to be replaced with "Article 5-2, paragraph (5), item (viii) of the Former Act on Special Measures Concerning Taxation", the phrase "business office or similar place (Article 5-2, paragraph (1)" is deemed to be replaced with "business office or similar place (Article 5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation", and the phrase "Article 5-2, paragraph (5), item (v)" is deemed to be replaced with "Article 5-2, paragraph (5), item (v) of the Former Act on Special Measures Concerning Taxation".
machine translation, not official
**第二十一項** 新租税特別措置法第四十一条の十二第十五項及び第十九項の規定は、施行日以後に同条第十五項に規定する特定振替国債等を譲渡した者及び当該譲渡を受けた法人並びに当該譲渡の対価の支払をする法人について適用し、施行日前に旧租税特別措置法第四十一条の十二第十五項に規定する特定短期国債等を譲渡した者及び当該譲渡を受けた法人並びに当該譲渡の対価の支払をする法人については、なお従前の例による。
suppl-4141-65/art-10/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-21
The provisions of Article 41-12, paragraphs (15) and (19) of the New Act on Special Measures Concerning Taxation apply to a person who has transferred specified book-entry government bonds, etc. prescribed in paragraph (15) of that Article on or after the Effective Date, the corporation that has received the transfer and the corporation that pays the consideration for the transfer, and with regard to a person who transferred specified short-term government bonds, etc. prescribed in Article 41-12, paragraph (15) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the corporation that received the transfer and the corporation that pays the consideration for the transfer, the provisions then in force continue to govern.
machine translation, not official
**第二十二項** 新社債等振替法附則第十九条に規定する政令で定める日までに発行された旧租税特別措置法第四十一条の十二第十五項に規定する特定短期国債等を施行日以後に譲渡した者及び当該譲渡を受けた法人並びに当該譲渡の対価の支払をする法人については、同項及び同条第十九項の規定は、なおその効力を有する。
suppl-4141-65/art-10/par-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-22
With regard to a person who transfers, on or after the Effective Date, specified short-term government bonds, etc. prescribed in Article 41-12, paragraph (15) of the Former Act on Special Measures Concerning Taxation that were issued by the date specified by Cabinet Order prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act, the corporation that receives the transfer and the corporation that pays the consideration for the transfer, the provisions of that paragraph and paragraph (19) of that Article remain in force.
machine translation, not official
**第二十三項** 新租税特別措置法第四十一条の十二第十六項、第十七項及び第二十項の規定は、施行日以後に同条第十六項に規定する特定振替国債等の同項に規定する償還金又は利息の支払を受ける場合について適用し、施行日前に旧租税特別措置法第四十一条の十二第十六項に規定する特定短期国債等の同項に規定する償還金の支払を受ける場合については、なお従前の例による。
suppl-4141-65/art-10/par-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-23
The provisions of Article 41-12, paragraphs (16), (17) and (20) of the New Act on Special Measures Concerning Taxation apply in the case where a person receives, on or after the Effective Date, payment of redemption money or interest prescribed in paragraph (16) of that Article on specified book-entry government bonds, etc. prescribed in that paragraph, and with regard to the case where a person received, before the Effective Date, payment of redemption money prescribed in Article 41-12, paragraph (16) of the Former Act on Special Measures Concerning Taxation on specified short-term government bonds, etc. prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第二十四項** 新社債等振替法附則第十九条に規定する政令で定める日までに発行された旧租税特別措置法第四十一条の十二第十六項に規定する特定短期国債等につき、施行日以後に同項に規定する償還金の支払を受ける場合には、同条第十六項、第十七項及び第二十項の規定は、なおその効力を有する。
suppl-4141-65/art-10/par-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-24 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-24
In the case where a person receives, on or after the Effective Date, payment of redemption money prescribed in Article 41-12, paragraph (16) of the Former Act on Special Measures Concerning Taxation on specified short-term government bonds, etc. prescribed in that paragraph that were issued by the date specified by Cabinet Order prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act, the provisions of paragraphs (16), (17) and (20) of that Article remain in force.
machine translation, not official
**第二十五項** 第二十二項又は前項の規定によりなおその効力を有するものとされる旧租税特別措置法第四十一条の十二第十九項又は第二十項に規定する特定短期国債等の譲渡対価の支払調書又は特定短期国債等の償還金の支払調書については、同条第二十一項から第二十三項までの規定は、なおその効力を有する。
suppl-4141-65/art-10/par-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-25 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-25
With regard to payment reports on the consideration for transfer of specified short-term government bonds, etc. or payment reports on redemption money of specified short-term government bonds, etc. prescribed in Article 41-12, paragraph (19) or (20) of the Former Act on Special Measures Concerning Taxation, which remain in force pursuant to the provisions of paragraph (22) or the preceding paragraph, the provisions of paragraphs (21) through (23) of that Article remain in force.
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**第二十六項** 新租税特別措置法第四十二条の二第一項（第一号に係る部分に限る。）の規定は、施行日以後に開始する同項に規定する債券現先取引から生ずる同項に規定する特定利子について適用し、施行日前に開始した旧租税特別措置法第四十二条の二第一項に規定する債券現先取引（当該取引に係る同項第一号に規定する一括登録がされている国債が、当該取引の開始の日から終了の日までの間に、新社債等振替法附則第十九条の規定により同条に規定する振替受入簿に記載又は記録がされた場合を含む。次項において同じ。）から生ずる旧租税特別措置法第四十二条の二第一項に規定する特定利子については、なお従前の例による。
suppl-4141-65/art-10/par-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-26 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-26
The provisions of Article 42-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i)) apply to specified interest prescribed in that paragraph arising from a bond transaction with a repurchase/resale agreement prescribed in that paragraph that commences on or after the Effective Date, and with regard to specified interest prescribed in Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation arising from a bond transaction with a repurchase/resale agreement prescribed in that paragraph that commenced before the Effective Date (including the case where government bonds for which the batch registration prescribed in item (i) of that paragraph pertaining to the transaction has been made have been entered or recorded in the book-entry acceptance register prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act pursuant to the provisions of that Article during the period from the date of commencement of the transaction until the date of its termination; the same applies in the following paragraph), the provisions then in force continue to govern.
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**第二十七項** 旧租税特別措置法第四十二条の二第一項（第一号に係る部分に限る。）の規定は、施行日から施行日以後五年を経過する日までの間に開始する同項に規定する債券現先取引から生ずる同項に規定する特定利子については、なおその効力を有する。
suppl-4141-65/art-10/par-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-27 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-27
The provisions of Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i)) remain in force with regard to specified interest prescribed in that paragraph arising from a bond transaction with a repurchase/resale agreement prescribed in that paragraph that commences during the period from the Effective Date until the day on which five years have elapsed from the Effective Date.
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**第二十八項** 新租税特別措置法第六十七条の十六第一項の規定は、同項に規定する外国法人が施行日以後に支払を受けるべき同項に規定する振替国債の利子（施行日以後五年を経過する日後に新社債等振替法附則第十九条に規定する振替受入簿に記載又は記録がされた同条に規定する特例国債に係る当該振替国債につき、当該記載又は記録がされた日以後に支払を受けるべきものを除く。）について適用し、旧租税特別措置法第六十七条の十六第一項に規定する外国法人が施行日前に支払を受けるべき同項に規定する一括登録国債の利子については、なお従前の例による。
suppl-4141-65/art-10/par-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-28 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-28
The provisions of Article 67-16, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds prescribed in that paragraph that a foreign corporation prescribed in that paragraph is to receive on or after the Effective Date (excluding, with respect to such book-entry government bonds pertaining to special government bonds prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act that have been entered or recorded in the book-entry acceptance register prescribed in that Article after the day on which five years have elapsed from the Effective Date, interest to be received on or after the date of that entry or record), and with regard to interest on batch-registered government bonds prescribed in Article 67-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a foreign corporation prescribed in that paragraph was to receive before the Effective Date, the provisions then in force continue to govern.
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**第二十九項** 振替移行期日までに発行された旧租税特別措置法第六十七条の十六第一項に規定する一括登録国債の利子で施行日以後に支払を受けるべきもの（特例計算期間に対応するものに限る。）については、同条の規定は、なおその効力を有する。
suppl-4141-65/art-10/par-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-29 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-29
With regard to interest on batch-registered government bonds prescribed in Article 67-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation issued by the book-entry changeover date that is to be received on or after the Effective Date (limited to interest corresponding to a special calculation period), the provisions of that Article remain in force.
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**第三十項** 新租税特別措置法第六十七条の十六第三項の規定は、外国法人が施行日以後に発行される同項に規定する特定短期公社債につき支払を受ける同項に規定する償還差益について適用し、外国法人が施行日前に発行された旧租税特別措置法第六十七条の十六第三項に規定する特定短期国債等につき支払を受ける同項に規定する償還差益については、なお従前の例による。
suppl-4141-65/art-10/par-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-30 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-30
The provisions of Article 67-16, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph that a foreign corporation receives with respect to specified short-term government or company bonds prescribed in that paragraph issued on or after the Effective Date, and with regard to profit from redemption prescribed in Article 67-16, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a foreign corporation receives with respect to specified short-term government bonds, etc. prescribed in that paragraph issued before the Effective Date, the provisions then in force continue to govern.
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**第三十一項** 施行日から振替移行期日までの間に発行された旧租税特別措置法第六十七条の十六第三項に規定する特定短期国債等につき支払を受ける同項に規定する償還差益については、同項の規定は、なおその効力を有する。
suppl-4141-65/art-10/par-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-10/par-31 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-31
With regard to profit from redemption prescribed in Article 67-16, paragraph (3) of the Former Act on Special Measures Concerning Taxation received with respect to specified short-term government bonds, etc. prescribed in that paragraph issued during the period from the Effective Date until the book-entry changeover date, the provisions of that paragraph remain in force.
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### 第八十四条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4141-65/art-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-84
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4141-65/art-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-84/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第八十五条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4141-65/art-85 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-85
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4141-65/art-85/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-85/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一四年六月一九日法律第七五号
suppl-4141-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-75 · https://japanlaw.org/l/332AC0000000026/suppl-4141-75
### 第一条（施行期日） — Effective Date
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suppl-4141-75/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-75/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-75/art-1
**第一項** この法律は、平成十五年一月一日から施行する。
suppl-4141-75/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-75/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-75/art-1/par-1
This Act comes into effect on January 1, 2003.
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## 附 則 平成一四年六月一九日法律第七七号
suppl-4141-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-77 · https://japanlaw.org/l/332AC0000000026/suppl-4141-77
### 第一条（施行期日） — Effective Date
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suppl-4141-77/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-77/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-77/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4141-77/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-77/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-77/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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## 附 則 平成一四年七月三日法律第七九号
suppl-4141-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79
### 第一条（施行期日） — Effective Date
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suppl-4141-79/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-1
**第一項** この法律は、平成十四年八月一日から施行する。ただし、第三条中租税特別措置法第三章に十七節を加える改正規定（第六十八条の七十二第八項に係る部分に限る。）は、マンションの建替えの円滑化等に関する法律（平成十四年法律第七十八号）の施行の日から施行する。
suppl-4141-79/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-1/par-1
This Act comes into effect on August 1, 2002; provided, however, that the provisions of Article 3 amending the Act on Special Measures Concerning Taxation by adding 17 Sections to Chapter III (limited to the part pertaining to Article 68-72, paragraph (8)) come into effect on the date on which the Act on Facilitation of Reconstruction of Condominiums, etc. (Act No. 78 of 2002) comes into effect.
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### 第二条（法人税法等の一部改正に伴う経過措置の原則） — Principle of the Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act, etc.
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suppl-4141-79/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-2
**第一項** この附則に別段の定めがあるものを除き、第一条の規定による改正後の法人税法（以下「新法人税法」という。）の規定、第二条の規定による改正後の経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律の規定、第三条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）の規定、第四条の規定による改正後の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「新震災特例法」という。）の規定並びに第九条の規定による改正後の法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第七条及び第二十四条の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の平成十五年三月三十一日以後に終了する事業年度の所得に対する法人税、連結法人の同日以後に終了する連結事業年度の連結所得に対する法人税、特定信託の受託者である法人の同日以後に終了する計算期間の所得に対する法人税、法人の同日以後に終了する事業年度の退職年金等積立金に対する法人税及び法人の同日以後の解散（合併による解散を除く。以下この条において同じ。）による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の同日前に終了した事業年度の所得に対する法人税、特定信託の受託者である法人の同日前に終了した計算期間の所得に対する法人税、法人の同日前に終了した事業年度の退職年金等積立金に対する法人税及び法人の同日前の解散による清算所得に対する法人税については、なお従前の例による。
suppl-4141-79/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-2/par-1
Except as otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Corporation Tax Act"), the provisions of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. as amended by the provisions of Article 2, the provisions of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 3 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation"), the provisions of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by the provisions of Article 4 (hereinafter referred to as the "New Special Provisions Law for Earthquake Victims"), and the provisions of Articles 7 and 24 of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998) as amended by the provisions of Article 9 apply to corporation tax on income for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) ending on or after March 31, 2003, corporation tax on consolidated income for consolidated business years of a consolidated corporation ending on or after that date, corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust ending on or after that date, corporation tax on retirement pension funds for business years of a corporation ending on or after that date, and corporation tax on liquidation income resulting from the dissolution (excluding dissolution due to a merger; the same applies hereinafter in this Article) of a corporation on or after that date (including corporation tax on income for business years during liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income for business years of a corporation that ended before that date, corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust that ended before that date, corporation tax on retirement pension funds for business years of a corporation that ended before that date, and corporation tax on liquidation income resulting from the dissolution of a corporation before that date, the provisions then in force continue to govern.
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### 第二十四条（資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets
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suppl-4141-79/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24
**第一項** 新租税特別措置法第六十四条の二第十項（新租税特別措置法第六十五条第三項において準用する場合を含む。）、第六十五条の八第十項、第六十五条の十二第十一項及び第六十五条の十四第十一項の規定は、法人の施行日の翌日から起算して六月を経過する日以後に終了する事業年度終了の時に有するこれらの規定に規定する特別勘定の金額について適用する。
suppl-4141-79/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24/par-1
The provisions of Article 64-2, paragraph (10) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation), Article 65-8, paragraph (10), Article 65-12, paragraph (11) and Article 65-14, paragraph (11) apply to the amount of special accounts prescribed in those provisions that a corporation holds at the end of the business year ending on or after the day on which six months have elapsed counting from the day following the Effective Date.
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**第二項** 法人が附則第三条第一項の規定の適用を受けた場合において最初連結親法人事業年度（各連結事業年度の連結所得に対する法人税を課される最初の新法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この項において同じ。）終了の日を含む事業年度の前事業年度（当該事業年度開始の日が当該最初連結親法人事業年度開始の日前である場合には、当該事業年度）終了の時に時価評価資産等（新法人税法第四条の三第九項第一号に規定する時価評価資産等をいう。以下この項において同じ。）を有するとき又は最初連結親法人事業年度に当該法人との間に当該法人による新法人税法第四条の二に規定する完全支配関係を有することとなった法人が当該完全支配関係を有することとなった日を含む事業年度終了の時に時価評価資産等を有する場合には、新租税特別措置法第六十四条の二第十項（新租税特別措置法第六十五条第三項において準用する場合を含む。）、第六十五条の八第十項、第六十五条の十二第十一項若しくは第六十五条の十四第十一項に規定する連結開始直前事業年度又はこれらの規定に規定する連結加入直前事業年度（次項において「連結開始直前事業年度等」という。）は最初連結親法人事業年度終了の日を含む事業年度として、これらの規定を適用する。
suppl-4141-79/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24/par-2
In the case where a corporation has received the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions, if the corporation holds an asset subject to fair valuation, etc. (meaning an asset subject to fair valuation, etc. prescribed in Article 4-3, paragraph (9), item (i) of the New Corporation Tax Act; the same applies hereinafter in this paragraph) at the end of the business year preceding the business year that includes the end of the first consolidated parent corporation business year (meaning the first consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act for which corporation tax on consolidated income for each consolidated business year is imposed; the same applies hereinafter in this paragraph) (or, if the date of commencement of that business year is before the date of commencement of that first consolidated parent corporation business year, at the end of that business year), or if a corporation that has come to have, in the first consolidated parent corporation business year, a wholly controlling relationship prescribed in Article 4-2 of the New Corporation Tax Act by that corporation with that corporation holds an asset subject to fair valuation, etc. at the end of the business year that includes the day on which it came to have that wholly controlling relationship, those provisions apply by deeming the business year immediately before the start of consolidation prescribed in Article 64-2, paragraph (10) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation), Article 65-8, paragraph (10), Article 65-12, paragraph (11) or Article 65-14, paragraph (11), or the business year immediately before joining consolidation prescribed in those provisions (referred to as the "business year immediately before the start of consolidation, etc." in the following paragraph), to be the business year that includes the end of the first consolidated parent corporation business year.
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**第三項** 法人の平成十八年十二月三十一日前に終了する連結開始直前事業年度等においては、新法人税法第六十一条の十一第一項各号又は第六十一条の十二第一項各号に規定する五年前の日は平成十四年一月一日として、新租税特別措置法第六十四条の二第十項（新租税特別措置法第六十五条第三項において準用する場合を含む。）、第六十五条の八第十項、第六十五条の十二第十一項又は第六十五条の十四第十一項の規定を適用する。
suppl-4141-79/art-24/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24/par-3
For the business year immediately before the start of consolidation, etc. of a corporation that ends before December 31, 2006, the provisions of Article 64-2, paragraph (10) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation), Article 65-8, paragraph (10), Article 65-12, paragraph (11) or Article 65-14, paragraph (11) apply by deeming the day five years before prescribed in each item of Article 61-11, paragraph (1) or each item of Article 61-12, paragraph (1) of the New Corporation Tax Act to be January 1, 2002.
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### 第二十五条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations
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suppl-4141-79/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-25
**第一項** 新租税特別措置法第六十六条の八第三項及び第四項の規定は、施行日以後に適格合併、適格分割、適格現物出資又は適格事後設立（以下この条において「適格合併等」という。）が行われる場合について適用し、施行日前に適格合併等が行われた場合については、なお従前の例による。
suppl-4141-79/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-25/par-1
The provisions of Article 66-8, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply in the case where a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets (hereinafter referred to as a "qualified merger, etc." in this Article) is carried out on or after the Effective Date, and with regard to the case where a qualified merger, etc. was carried out before the Effective Date, the provisions then in force continue to govern.
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### 第二十六条（連結法人が電子機器利用設備に係る繰越税額控除限度超過額を有する場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Has a Carried-Over Excess of the Tax Credit Limit Related to Equipment Utilizing Electronic Devices
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suppl-4141-79/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-26
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が、各連結事業年度開始の日前一年以内に開始した当該連結親法人又はその各連結子法人の各事業年度において租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正前の租税特別措置法第四十二条の六第二項に規定する税額控除限度額又は同条第三項に規定するリース税額控除限度額のうち同条第五項に規定する控除をしてもなお控除しきれない金額の合計額を有する場合における新租税特別措置法第六十八条の十五の規定の適用については、同条第五項中「第四十二条の十一第二項又は第三項」とあるのは「第四十二条の十一第二項若しくは第三項又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正前の租税特別措置法（以下この項及び第十項において「平成十四年旧法」という。）第四十二条の六第二項若しくは第三項」と、「同条第二項又は第三項」とあるのは「第四十二条の十一第二項若しくは第三項又は平成十四年旧法第四十二条の六第二項若しくは第三項」と、「同条第四項」とあるのは「第四十二条の十一第四項又は平成十四年旧法第四十二条の六第四項」と、同条第十項中「第四十二条の十一第二項又は第三項」とあるのは「第四十二条の十一第二項若しくは第三項又は平成十四年旧法第四十二条の六第二項若しくは第三項」と、「第四十二条の十一第四項」とあるのは「第四十二条の十一第四項又は平成十四年旧法第四十二条の六第四項」とする。
suppl-4141-79/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-26/par-1
With regard to the application of the provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has, in each business year of that consolidated parent corporation or each of its consolidated subsidiary corporations that commenced within one year before the date of commencement of each consolidated business year, a total amount of the portion of the maximum tax credit prescribed in Article 42-6, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) or the maximum lease tax credit prescribed in paragraph (3) of that Article that has not been fully deducted even after the deduction prescribed in paragraph (5) of that Article, in paragraph (5) of that Article, the phrase "Article 42-11, paragraph (2) or (3)" is deemed to be replaced with "Article 42-11, paragraph (2) or (3), or Article 42-6, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (hereinafter referred to as the "2002 Former Act" in this paragraph and paragraph (10))", the phrase "paragraph (2) or (3) of that Article" is deemed to be replaced with "Article 42-11, paragraph (2) or (3), or Article 42-6, paragraph (2) or (3) of the 2002 Former Act", and the phrase "paragraph (4) of that Article" is deemed to be replaced with "Article 42-11, paragraph (4) or Article 42-6, paragraph (4) of the 2002 Former Act", and in paragraph (10) of that Article, the phrase "Article 42-11, paragraph (2) or (3)" is deemed to be replaced with "Article 42-11, paragraph (2) or (3), or Article 42-6, paragraph (2) or (3) of the 2002 Former Act", and the phrase "Article 42-11, paragraph (4)" is deemed to be replaced with "Article 42-11, paragraph (4) or Article 42-6, paragraph (4) of the 2002 Former Act".
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### 第二十七条（連結法人が自由貿易地域等における工業用機械等に係る繰越税額控除限度超過額を有する場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Has a Carried-Over Excess of the Tax Credit Limit Related to Industrial Machinery, etc. in Free Trade Zones, etc.
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suppl-4141-79/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-27
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が、各連結事業年度開始の日前四年以内に開始した当該連結親法人又はその各連結子法人の各事業年度において租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正前の租税特別措置法第四十二条の九第一項に規定する税額控除限度額のうち同条第三項に規定する控除をしてもなお控除しきれない金額の合計額を有する場合における新租税特別措置法第六十八条の十三の規定の適用については、同条第三項中「第四十二条の九第一項」とあるのは「第四十二条の九第一項又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正前の租税特別措置法（以下この項及び第六項において「平成十四年旧法」という。）第四十二条の九第一項」と、「同条第一項」とあるのは「第四十二条の九第一項又は平成十四年旧法第四十二条の九第一項」と、「同条第二項」とあるのは「第四十二条の九第二項又は平成十四年旧法第四十二条の九第二項」と、同条第六項中「第四十二条の九第一項」とあるのは「第四十二条の九第一項又は平成十四年旧法第四十二条の九第一項」と、「第四十二条の九第二項」とあるのは「第四十二条の九第二項又は平成十四年旧法第四十二条の九第二項」とする。
suppl-4141-79/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-27/par-1
With regard to the application of the provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has, in each business year of that consolidated parent corporation or each of its consolidated subsidiary corporations that commenced within four years before the date of commencement of each consolidated business year, a total amount of the portion of the maximum tax credit prescribed in Article 42-9, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) that has not been fully deducted even after the deduction prescribed in paragraph (3) of that Article, in paragraph (3) of that Article, the phrase "Article 42-9, paragraph (1)" is deemed to be replaced with "Article 42-9, paragraph (1) or Article 42-9, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (hereinafter referred to as the "2002 Former Act" in this paragraph and paragraph (6))", the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 42-9, paragraph (1) or Article 42-9, paragraph (1) of the 2002 Former Act", and the phrase "paragraph (2) of that Article" is deemed to be replaced with "Article 42-9, paragraph (2) or Article 42-9, paragraph (2) of the 2002 Former Act", and in paragraph (6) of that Article, the phrase "Article 42-9, paragraph (1)" is deemed to be replaced with "Article 42-9, paragraph (1) or Article 42-9, paragraph (1) of the 2002 Former Act", and the phrase "Article 42-9, paragraph (2)" is deemed to be replaced with "Article 42-9, paragraph (2) or Article 42-9, paragraph (2) of the 2002 Former Act".
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### 第二十八条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
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suppl-4141-79/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-28
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第二十三条第十項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第四十五条第一項の表の第一号の第一欄に掲げる低開発地域工業開発地区として指定された地区（昭和四十一年十二月十五日までに指定されたものに限る。）内において当該指定の日から四十年以内の期間内に取得又は製作若しくは建設をする同項（同号に係る部分に限る。）に規定する工業用機械等に係る新租税特別措置法第六十八条の二十七の規定の適用については、同条第一項中「期間」とあるのは「期間（政令で定める期間を含む。）」と、「同項の表の各号の第一欄」とあるのは「同項の表の各号の第一欄又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第二十三条第十項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下この項において「旧租税特別措置法」という。）第四十五条第一項の表の第一号の第一欄」と、「当該各号の第二欄」とあるのは「当該各号の第二欄又は同表の第一号の第二欄」と、「当該各号の第三欄」とあるのは「当該各号の第三欄又は同表の第一号の第三欄」と、「（同表の他の号」とあるのは「（第四十五条第一項の表の他の号又は旧租税特別措置法第四十五条第一項の表の第一号」と、「当該各号の第四欄」とあるのは「当該各号の第四欄又は同表の第一号の第四欄」とする。
suppl-4141-79/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-28/par-1
With regard to the application of the provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation to industrial machinery, etc. prescribed in Article 45, paragraph (1) (limited to the part pertaining to item (i) of the table in that paragraph) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (10) of the Supplementary Provisions of that Act, that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, or manufactures or constructs, within a district designated as an industrial development district in an underdeveloped area listed in the first column of item (i) of that table (limited to a district designated by December 15, 1966), within a period of 40 years from the date of that designation, in paragraph (1) of that Article, the phrase "period" is deemed to be replaced with "period (including a period specified by Cabinet Order)", the phrase "the first column of each item of the table in that paragraph" is deemed to be replaced with "the first column of each item of the table in that paragraph or the first column of item (i) of the table in Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (10) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)", the phrase "the second column of the relevant item" is deemed to be replaced with "the second column of the relevant item or the second column of item (i) of that table", the phrase "the third column of the relevant item" is deemed to be replaced with "the third column of the relevant item or the third column of item (i) of that table", the phrase "(other items of that table" is deemed to be replaced with "(other items of the table in Article 45, paragraph (1) or item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation", and the phrase "the fourth column of the relevant item" is deemed to be replaced with "the fourth column of the relevant item or the fourth column of item (i) of that table".
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**第二項** 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第二十三条第十三項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第四十六条第一項第一号に規定する認定を受けた同号の漁業協同組合等の構成員である法人の当該認定のあった日から当該認定のあった日を含む事業年度開始の日以後五年を経過した日の前日までの期間内の日を含む各連結事業年度における同号に規定する漁船に係る新租税特別措置法第六十八条の三十の規定の適用については、同条第一項中「掲げる場合」とあるのは「掲げる場合（当該連結親法人又はその連結子法人が、適用事業年度終了の日において漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）第一条の規定による改正前の漁業再建整備特別措置法（昭和五十一年法律第四十三号。以下この項において「旧漁業再建整備法」という。）第二条第一項に規定する中小漁業者で昭和五十一年四月一日から平成十四年三月三十一日までの間に旧漁業再建整備法第五条第一項に規定する中小漁業構造改善計画（政令で定める区分に応じそれぞれ政令で定める事業について計画が定められているものに限る。）に係る同項の認定を受けた同項に規定する漁業協同組合等（以下この項において「漁業協同組合等」という。）の構成員（当該漁業協同組合等が二以上の漁業協同組合等を会員とする法人である場合には当該連結親法人又はその連結子法人を直接又は間接に構成する会員の構成員とし、これらの者のうち当該中小漁業構造改善計画を実施する者として政令で定めるものに限る。）であるものに該当し、かつ、当該適用事業年度において旧漁業再建整備法第四条第一項に規定する特定業種に属する事業で当該中小漁業構造改善計画に係るものを主として営む場合として政令で定める場合を含む。）」と、「減価償却資産」とあるのは「減価償却資産（漁船（当該連結親法人又はその連結子法人が、当該中小漁業構造改善計画に係る認定前に旧漁業再建整備法第五条第一項に規定する経営規模の拡大若しくは生産行程についての協業化に関する事業（以下この項において「協業化事業等」という。）について定められた他の中小漁業構造改善計画に係る認定を受けた漁業協同組合等の構成員（当該漁業協同組合等が二以上の漁業協同組合等を会員とする法人である場合には、当該法人を直接又は間接に構成する会員の構成員とする。）又はこれに準ずる者として政令で定めるものに該当する場合には、燃料の使用の合理化に著しく資する漁船として政令で定めるもののうち新たな中小漁業構造改善計画に係る認定の日以後に取得し、又は建造したものに限る。以下この項及び次項において「漁船」という。）を含む。）」と、「百分の二十七」とあるのは「百分の二十七（当該資産が漁船である場合には、百分の十六）」と、同条第二項中「規定する承認」とあるのは「規定する承認（同項の適用を受けようとする資産が漁船である場合には、同項に規定する認定）」とする。
suppl-4141-79/art-28/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-28/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-28/par-2
With regard to the application of the provisions of Article 68-30 of the New Act on Special Measures Concerning Taxation to fishing vessels prescribed in Article 46, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (13) of the Supplementary Provisions of that Act, in each consolidated business year that includes any day within the period from the date of the certification prescribed in that item until the day before the day on which five years have elapsed from the date of commencement of the business year that includes the date of that certification, of a corporation that is a member of a fishery cooperative, etc. referred to in that item that has received that certification, in paragraph (1) of that Article, the phrase "the cases listed" is deemed to be replaced with "the cases listed (including the case specified by Cabinet Order as the case where the consolidated parent corporation or its consolidated subsidiary corporation, at the end of the applicable business year, falls under the category of a small and medium sized fishery operator prescribed in Article 2, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures for the Reconstruction and Improvement of Fisheries, etc. (Act No. 73 of 2002) (Act No. 43 of 1976; hereinafter referred to as the "Former Fishery Reconstruction Act" in this paragraph) who is a member of a fishery cooperative, etc. prescribed in Article 5, paragraph (1) of the Former Fishery Reconstruction Act (hereinafter referred to as a "fishery cooperative, etc." in this paragraph) that received, during the period from April 1, 1976 to March 31, 2002, the certification under that paragraph pertaining to a small and medium sized fishery structural improvement plan prescribed in that paragraph (limited to a plan established for the business specified by Cabinet Order for each category specified by Cabinet Order) (where the fishery cooperative, etc. is a corporation whose members are two or more fishery cooperatives, etc., a member of a member directly or indirectly constituting the consolidated parent corporation or its consolidated subsidiary corporation, and limited to those among such persons specified by Cabinet Order as persons implementing that small and medium sized fishery structural improvement plan), and mainly operates, in that applicable business year, a business that belongs to a specified type of industry prescribed in Article 4, paragraph (1) of the Former Fishery Reconstruction Act and pertains to that small and medium sized fishery structural improvement plan)", the phrase "depreciable assets" is deemed to be replaced with "depreciable assets (including fishing vessels (where the consolidated parent corporation or its consolidated subsidiary corporation falls under the category of a member of a fishery cooperative, etc. that, before the certification pertaining to that small and medium sized fishery structural improvement plan, received certification pertaining to another small and medium sized fishery structural improvement plan established for business concerning the expansion of the scale of management or joint operation of production processes prescribed in Article 5, paragraph (1) of the Former Fishery Reconstruction Act (hereinafter referred to as "business for joint operation, etc." in this paragraph) (where the fishery cooperative, etc. is a corporation whose members are two or more fishery cooperatives, etc., a member of a member directly or indirectly constituting that corporation), or of a person specified by Cabinet Order as being equivalent thereto, limited to those of the fishing vessels specified by Cabinet Order as fishing vessels that significantly contribute to the rationalization of fuel use that were acquired or built on or after the date of certification pertaining to a new small and medium sized fishery structural improvement plan; hereinafter referred to as "fishing vessels" in this paragraph and the following paragraph))", the phrase "27 percent" is deemed to be replaced with "27 percent (or 16 percent if the assets are fishing vessels)", and in paragraph (2) of that Article, the phrase "the approval prescribed" is deemed to be replaced with "the approval prescribed (or, where the assets for which the application of that paragraph is sought are fishing vessels, the certification prescribed in that paragraph)".
machine translation, not official
**第三項** 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）の施行の日（平成十四年四月一日）前に同法附則第二十三条第十五項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第四十六条の三第一項第三号に規定する共同改善計画につき同号に規定する認定を受けた同号の法人の当該認定のあった日から当該認定のあった日を含む事業年度開始の日以後五年を経過した日の前日までの期間内の日を含む各連結事業年度における同号に規定する林業用の機械及び装置に係る新租税特別措置法第六十八条の三十二第一項（第三号に係る部分に限る。）の規定の適用については、同条第一項中「第二号又は第三号に定める資産である場合には、百分の十二」とあるのは、「、第二号に定める資産である場合には百分の十二とし、第三号に定める資産である場合には百分の十四とする。」とする。
suppl-4141-79/art-28/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-28/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-28/par-3
With regard to the application of the provisions of Article 68-32, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii)) to machinery and equipment for forestry prescribed in Article 46-3, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (15) of the Supplementary Provisions of that Act, in each consolidated business year that includes any day within the period from the date of the certification until the day before the day on which five years have elapsed from the date of commencement of the business year that includes the date of that certification, of a corporation referred to in that item that received, before the date on which that Act came into effect (April 1, 2002), the certification prescribed in that item for a joint improvement plan prescribed in that item, the phrase "or 12 percent if the assets are those specified in item (ii) or (iii)" in paragraph (1) of that Article is deemed to be replaced with ", 12 percent if the assets are those specified in item (ii), and 14 percent if the assets are those specified in item (iii)."
machine translation, not official
**第四項** 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）の施行の日（平成十四年四月一日）前に同法附則第二十三条第十七項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第四十七条第一項に規定する優良賃貸住宅を取得若しくは新築をした法人の同項に規定する供用日以後五年以内の日を含む連結事業年度又は同条第二項の適格合併、適格分割、適格現物出資若しくは適格事後設立により同項に規定する優良賃貸住宅の移転を受けた連結親法人若しくは当該連結親法人による連結完全支配関係にある連結子法人の同項に規定する期間内の日を含む連結事業年度におけるこれらの優良賃貸住宅に係る新租税特別措置法第六十八条の三十四（第一項に係る部分に限る。）の規定の適用については、同条第一項中「百分の三十」とあるのは「百分の三十二」と、「百分の四十」とあるのは「百分の四十四」と、同項第二号中「第四十七条第一項第二号」とあるのは「第四十七条第一項第二号又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第二十三条第十七項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（次項において「旧租税特別措置法」という。）第四十七条第一項第二号」と、同条第二項中「第四十七条第一項」とあり、及び「同条第一項」とあるのは「第四十七条第一項又は旧租税特別措置法第四十七条第一項」とする。
suppl-4141-79/art-28/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-28/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-28/par-4
With regard to the application of the provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) to good-quality rental housing in a consolidated business year that includes any day within five years after the date of commencement of use prescribed in Article 47, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (17) of the Supplementary Provisions of that Act, of a corporation that acquired or newly constructed good-quality rental housing prescribed in that paragraph before the date on which that Act came into effect (April 1, 2002), or in a consolidated business year that includes any day within the period prescribed in paragraph (2) of that Article of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has received a transfer of good-quality rental housing prescribed in that paragraph through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets referred to in that paragraph, in paragraph (1) of that Article, the phrase "30 percent" is deemed to be replaced with "32 percent" and the phrase "40 percent" is deemed to be replaced with "44 percent", in item (ii) of that paragraph, the phrase "Article 47, paragraph (1), item (ii)" is deemed to be replaced with "Article 47, paragraph (1), item (ii) or Article 47, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (17) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation" in the following paragraph)", and in paragraph (2) of that Article, the phrases "Article 47, paragraph (1)" and "paragraph (1) of that Article" are deemed to be replaced with "Article 47, paragraph (1) or Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation".
machine translation, not official
**第五項** 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）の施行の日（平成十四年四月一日）前に同法附則第二十三条第十九項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第四十七条の二第一項に規定する特定再開発建築物等を取得若しくは新築をした法人の同項に規定する供用日以後五年以内の日を含む連結事業年度又は同条第二項に規定する適格合併等により同項に規定する特定再開発建築物等の移転を受けた連結親法人若しくは当該連結親法人による連結完全支配関係にある連結子法人の同項に規定する期間内の日を含む連結事業年度におけるこれらの特定再開発建築物等に係る新租税特別措置法第六十八条の三十五の規定の適用については、同条第一項中「百分の十」とあるのは「百分の十二」と、同条第二項中「第四十七条の二第一項」とあるのは「第四十七条の二第一項又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第二十三条第十九項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下この項において「旧租税特別措置法」という。）第四十七条の二第一項」と、「同条第一項」とあるのは「第四十七条の二第一項又は旧租税特別措置法第四十七条の二第一項」とする。
suppl-4141-79/art-28/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-28/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-28/par-5
With regard to the application of the provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation to specified redevelopment buildings, etc. in a consolidated business year that includes any day within five years after the date of commencement of use prescribed in Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (19) of the Supplementary Provisions of that Act, of a corporation that acquired or newly constructed specified redevelopment buildings, etc. prescribed in that paragraph before the date on which that Act came into effect (April 1, 2002), or in a consolidated business year that includes any day within the period prescribed in paragraph (2) of that Article of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has received a transfer of specified redevelopment buildings, etc. prescribed in that paragraph through a qualified merger, etc. prescribed in that paragraph, in paragraph (1) of that Article, the phrase "10 percent" is deemed to be replaced with "12 percent", and in paragraph (2) of that Article, the phrase "Article 47-2, paragraph (1)" is deemed to be replaced with "Article 47-2, paragraph (1) or Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (19) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)", and the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 47-2, paragraph (1) or Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation".
machine translation, not official
**第六項** 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）の施行の日（平成十四年四月一日）前に同法附則第二十三条第二十一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第四十八条第一項に規定する倉庫用建物等を取得若しくは建設をした法人の同項に規定する供用日以後五年以内の日を含む連結事業年度又は同条第二項に規定する適格合併等により同項に規定する倉庫用建物等の移転を受けた連結親法人若しくは当該連結親法人による連結完全支配関係にある連結子法人の同項に規定する期間内の日を含む連結事業年度におけるこれらの倉庫用建物等に係る新租税特別措置法第六十八条の三十六の規定の適用については、同条第一項中「百分の十二」とあるのは「百分の十六」と、同条第二項中「第四十八条第一項」とあるのは「第四十八条第一項又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第二十三条第二十一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下この項において「旧租税特別措置法」という。）第四十八条第一項」と、「同条第一項」とあるのは「第四十八条第一項又は旧租税特別措置法第四十八条第一項」とする。
suppl-4141-79/art-28/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-28/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-28/par-6
With regard to the application of the provisions of Article 68-36 of the New Act on Special Measures Concerning Taxation to warehouse buildings, etc. in a consolidated business year that includes any day within five years after the date of commencement of use prescribed in Article 48, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (21) of the Supplementary Provisions of that Act, of a corporation that acquired or constructed warehouse buildings, etc. prescribed in that paragraph before the date on which that Act came into effect (April 1, 2002), or in a consolidated business year that includes any day within the period prescribed in paragraph (2) of that Article of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has received a transfer of warehouse buildings, etc. prescribed in that paragraph through a qualified merger, etc. prescribed in that paragraph, in paragraph (1) of that Article, the phrase "12 percent" is deemed to be replaced with "16 percent", and in paragraph (2) of that Article, the phrase "Article 48, paragraph (1)" is deemed to be replaced with "Article 48, paragraph (1) or Article 48, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (21) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)", and the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 48, paragraph (1) or Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation".
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### 第二十九条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations
caption: machine translation, not official
suppl-4141-79/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人でその営む主たる事業が金融及び保険業であるものが、連結親法人又はその連結子法人の新法人税法第十五条の二第一項に規定する最初連結事業年度開始の日の前日を含む事業年度において、租税特別措置法等の一部を改正する法律（平成十四年法律第十五号。以下この条において「平成十四年改正法」という。）附則第二十四条第一項の規定によりなおその効力を有するものとされる平成十四年改正法第一条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第五十五条の二第一項の規定により所得の金額の計算上損金の額に算入された海外投資等損失準備金の金額（適格分割型分割により分割承継法人に引き継がれたものを除く。）がある場合には、当該海外投資等損失準備金の金額は、当該連結事業年度の連結所得の金額の計算上、益金の額に算入する。
suppl-4141-79/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-1
If a consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, whose principal business is the finance and insurance business has, in the business year that includes the day before the date of commencement of the first consolidated business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act of the consolidated parent corporation or its consolidated subsidiary corporation, an amount of the reserve for losses on overseas investment, etc. that was included in deductible expenses in calculating the amount of income pursuant to the provisions of Article 55-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002; hereinafter referred to as the "2002 Amendment Act" in this Article) (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article), which remains in force pursuant to the provisions of Article 24, paragraph (1) of the Supplementary Provisions of the 2002 Amendment Act (excluding an amount succeeded to by a successor corporation in a company split through a qualified company split by split-off), that amount of the reserve for losses on overseas investment, etc. is included in gross profit in calculating the amount of consolidated income for that consolidated business year.
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**第二項** 平成十四年改正法附則第二十四条第一項の規定によりなおその効力を有するものとされる旧租税特別措置法第五十五条の二第七項の規定により海外投資等損失準備金の金額の引継ぎを受けた合併法人又は分割承継法人が連結親法人又はその連結子法人である場合には、当該合併法人又は分割承継法人が引継ぎを受けた海外投資等損失準備金の金額は、当該合併法人又は分割承継法人の適格合併又は適格分割型分割の日を含む連結事業年度の連結所得の金額の計算上、益金の額に算入する。
suppl-4141-79/art-29/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-2
If a merging corporation or a successor corporation in a company split that has succeeded to an amount of the reserve for losses on overseas investment, etc. pursuant to the provisions of Article 55-2, paragraph (7) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of Article 24, paragraph (1) of the Supplementary Provisions of the 2002 Amendment Act, is a consolidated parent corporation or its consolidated subsidiary corporation, the amount of the reserve for losses on overseas investment, etc. succeeded to by that merging corporation or successor corporation in a company split is included in gross profit in calculating the amount of consolidated income for the consolidated business year that includes the date of the qualified merger or qualified company split by split-off of that merging corporation or successor corporation in a company split.
machine translation, not official
**第三項** 連結親法人である平成十四年改正法附則第二十四条第二項の規定によりなおその効力を有するものとされる旧租税特別措置法第五十五条の四第一項に規定する投資育成会社が、新法人税法第十五条の二第一項に規定する最初連結事業年度開始の日の前日を含む事業年度終了の時において創業中小企業投資損失準備金の金額（その時までに同条第三項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額又は同条第二項において準用する旧租税特別措置法第五十五条第三項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額）を有する場合において、当該最初連結事業年度以後の各連結事業年度終了の日において前連結事業年度（当該投資育成会社の当該各連結事業年度開始の日の前日を含む事業年度が連結事業年度に該当しない場合には、その前日を含む事業年度。以下この項において「前連結事業年度等」という。）から繰り越された旧租税特別措置法第五十五条の四第一項に規定する特定会社（次項及び第六項において「特定会社」という。）に係る創業中小企業投資損失準備金の金額（当該各連結事業年度終了の日までに次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額（同条第三項の規定により益金の額に算入された金額を含む。）又は前連結事業年度等の終了の日までにこの項の規定により益金の額に算入された金額（同条第二項において準用する旧租税特別措置法第五十五条第三項の規定により益金の額に算入された金額を含む。）がある場合には、これらの金額を控除した金額。次項及び第六項において同じ。）のうちにその積立てをした事業年度終了の日の翌日から五年を経過したもの（以下この項において「据置期間経過準備金額」という。）があるときは、当該据置期間経過準備金額については、その積立てをした事業年度別に区分した各金額ごとに、当該区分した金額の積立てをした事業年度の所得の金額の計算上旧租税特別措置法第五十五条の四第一項の規定により損金の額に算入された当該創業中小企業投資損失準備金として積み立てた金額に当該各連結事業年度の月数を乗じてこれを六十で除して計算した金額（当該計算した金額が当該区分した金額を超える場合には、当該区分した金額）に相当する金額を、それぞれ、当該各連結事業年度の連結所得の金額の計算上、益金の額に算入する。
suppl-4141-79/art-29/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-3
If an investment and development company prescribed in Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of Article 24, paragraph (2) of the Supplementary Provisions of the 2002 Amendment Act, that is a consolidated parent corporation holds, at the end of the business year that includes the day before the date of commencement of the first consolidated business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act, an amount of the reserve for losses on investments in start-up small and medium sized enterprises (or, if there is any amount that has been or is to be included in gross profit by that time pursuant to the provisions of paragraph (3) of that Article, or any amount that has been included in gross profit pursuant to the provisions of Article 55, paragraph (3) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (2) of that Article, the amount remaining after deducting those amounts), and if, at the end of each consolidated business year on or after that first consolidated business year, the amount of the reserve for losses on investments in start-up small and medium sized enterprises pertaining to a specified company prescribed in Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (referred to as a "specified company" in the following paragraph and paragraph (6)) carried over from the previous consolidated business year (or, if the business year of that investment and development company that includes the day before the date of commencement of each such consolidated business year does not fall under a consolidated business year, the business year that includes that day; hereinafter referred to as the "previous consolidated business year, etc." in this paragraph) (or, if there is any amount that has been or is to be included in gross profit pursuant to the provisions of the following paragraph by the end of each such consolidated business year (including any amount included in gross profit pursuant to the provisions of paragraph (3) of that Article) or any amount that has been included in gross profit pursuant to the provisions of this paragraph by the end of the previous consolidated business year, etc. (including any amount included in gross profit pursuant to the provisions of Article 55, paragraph (3) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (2) of that Article), the amount remaining after deducting those amounts; the same applies in the following paragraph and paragraph (6)) includes an amount for which five years have elapsed from the day following the end of the business year in which it was reserved (hereinafter referred to as the "reserve amount past the deferral period" in this paragraph), then, with respect to that reserve amount past the deferral period, for each amount classified by the business year in which it was reserved, an amount equivalent to the amount calculated by multiplying the amount reserved as that reserve for losses on investments in start-up small and medium sized enterprises that was included in deductible expenses pursuant to the provisions of Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation in calculating the amount of income for the business year in which that classified amount was reserved by the number of months in each such consolidated business year and dividing the result by 60 (or, if the amount so calculated exceeds that classified amount, that classified amount) is included in gross profit in calculating the amount of consolidated income for each such consolidated business year.
machine translation, not official
**第四項** 前項に規定する投資育成会社が、次の各号に掲げる場合に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日を含む連結事業年度の連結所得の金額の計算上、益金の額に算入する。この場合において、第一号、第三号又は第五号の場合にあっては、これらの号に規定する創業中小企業投資損失準備金の金額をその積立てをした事業年度別に区分した金額のうち、その積立てをした事業年度が最も古いものから順次益金の額に算入されるものとする。
suppl-4141-79/art-29/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4
If the investment and development company prescribed in the preceding paragraph comes to fall under any of the cases listed in the following items, an amount equivalent to the amount specified in the relevant item is included in gross profit in calculating the amount of consolidated income for the consolidated business year that includes the day on which it comes to fall under that case. In this case, in the case referred to in item (i), (iii) or (v), of the amounts of the reserve for losses on investments in start-up small and medium sized enterprises prescribed in those items classified by the business year in which they were reserved, the amounts are to be included in gross profit in order starting from the one reserved in the earliest business year.
machine translation, not official
**一** 当該創業中小企業投資損失準備金に係る特定会社の株式の全部又は一部を有しないこととなった場合 その有しないこととなった日における当該特定会社に係る創業中小企業投資損失準備金の金額のうちその有しないこととなった株式に係るものとして政令で定めるところにより計算した金額（当該特定会社の株式の全部を有しないこととなった場合には、その有しないこととなった日における当該特定会社に係る創業中小企業投資損失準備金の金額）
suppl-4141-79/art-29/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-1
where the company has ceased to hold all or part of the shares of a specified company pertaining to that reserve for losses on investments in start-up small and medium sized enterprises: of the amount of the reserve for losses on investments in start-up small and medium sized enterprises pertaining to that specified company as of the day on which it ceased to hold them, the amount calculated pursuant to the provisions of Cabinet Order as the amount pertaining to the shares it has ceased to hold (or, if it has ceased to hold all of the shares of that specified company, the amount of the reserve for losses on investments in start-up small and medium sized enterprises pertaining to that specified company as of the day on which it ceased to hold them);
machine translation, not official
**二** 前号に規定する特定会社が解散（適格合併による解散を除く。）をした場合 当該解散の日における当該特定会社に係る創業中小企業投資損失準備金の金額
suppl-4141-79/art-29/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-2
where the specified company prescribed in the preceding item has dissolved (excluding dissolution due to a qualified merger): the amount of the reserve for losses on investments in start-up small and medium sized enterprises pertaining to that specified company as of the date of that dissolution;
machine translation, not official
**三** 第一号に規定する特定会社の株式についてその帳簿価額を減額した場合 その減額をした日における当該特定会社に係る創業中小企業投資損失準備金の金額のうちその減額をした金額に相当する金額
suppl-4141-79/art-29/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-3
where the book value of the shares of the specified company prescribed in item (i) has been reduced: of the amount of the reserve for losses on investments in start-up small and medium sized enterprises pertaining to that specified company as of the date of that reduction, an amount equivalent to the amount of that reduction;
machine translation, not official
**四** 当該投資育成会社が解散した場合 その解散の日における創業中小企業投資損失準備金の金額
suppl-4141-79/art-29/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-4
where that investment and development company has dissolved: the amount of the reserve for losses on investments in start-up small and medium sized enterprises as of the date of that dissolution;
machine translation, not official
**五** 前項及び前各号の場合以外の場合において特定会社に係る創業中小企業投資損失準備金の金額を取り崩した場合 その取り崩した日における当該特定会社に係る創業中小企業投資損失準備金の金額のうちその取り崩した金額に相当する金額
suppl-4141-79/art-29/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-5
where, in a case other than those referred to in the preceding paragraph and the preceding items, the amount of the reserve for losses on investments in start-up small and medium sized enterprises pertaining to a specified company has been reversed: of the amount of the reserve for losses on investments in start-up small and medium sized enterprises pertaining to that specified company as of the date of that reversal, an amount equivalent to the reversed amount.
machine translation, not official
**第五項** 第三項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-4141-79/art-29/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-5
The number of months referred to in paragraph (3) is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
**第六項** 前項に定めるもののほか、特定会社が合併により消滅した場合における創業中小企業投資損失準備金の金額の処理その他第三項及び第四項の規定の適用に関し必要な事項は、政令で定める。
suppl-4141-79/art-29/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-6
Beyond what is provided for in the preceding paragraph, the treatment of the amount of the reserve for losses on investments in start-up small and medium sized enterprises in the case where a specified company has ceased to exist due to a merger, and other necessary matters concerning the application of the provisions of paragraphs (3) and (4) are specified by Cabinet Order.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の五十八の規定は、法人の平成十五年三月三十一日以後に終了する各連結事業年度において事業の用に供する同条第一項各号に掲げる固定資産（当該固定資産に係る法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第七条第一項に規定する特別修繕引当金勘定の金額があるものを除く。）について、適用する。
suppl-4141-79/art-29/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-7
The provisions of Article 68-58 of the New Act on Special Measures Concerning Taxation apply to fixed assets listed in the items of paragraph (1) of that Article that are provided for business use in each consolidated business year of a corporation ending on or after March 31, 2003 (excluding fixed assets for which there is an amount of the allowance account for special repairs prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998) pertaining to those fixed assets).
machine translation, not official
### 第三十条（連結法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Consolidated Corporations
caption: machine translation, not official
suppl-4141-79/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-30
**第一項** 施行日からマンションの建替えの円滑化等に関する法律の施行の日の前日までの間における新租税特別措置法第六十八条の七十二、第六十八条の七十三、第六十八条の七十五、第六十八条の七十六、第六十八条の七十八及び第六十八条の八十の規定の適用については、新租税特別措置法第六十八条の七十二第七項中「第六十五条第七項」とあるのは「第六十五条第五項」と、同条第十項中「第六十五条第一項、第三項又は第五項」とあるのは「第六十五条第一項、第三項又は第六項」と、同条第十一項中「第六十五条第一項第六号に規定する権利変換の時において当該権利変換により譲渡した資産（同号に規定する敷地利用権に係る部分に限る。）の価額と同号に規定する施行再建マンションに係る敷地利用権の価額との差額がある場合における当該譲渡した資産の第一項に規定する譲渡直前の帳簿価額の計算、同項」とあるのは「第一項」と、「、第七項及び第八項」とあるのは「及び第七項」と、新租税特別措置法第六十八条の七十三第七項中「第五項の規定を含む」とあるのは「第六項の規定を含む」と、新租税特別措置法第六十八条の七十五第二項及び第三項中「、第十七号から第二十号まで又は第二十三号」とあるのは「又は第十七号から第二十号まで」と、新租税特別措置法第六十八条の七十六第一項中「第二十六号」とあるのは「第二十五号」と、新租税特別措置法第六十八条の七十八第十五項第一号イ中「及び第四号から第六号まで」とあるのは「、第四号及び第五号」と、「第六十八条の七十二第七項若しくは第八項」とあるのは「第六十八条の七十二第七項」と、新租税特別措置法第六十八条の八十中「第六号」とあるのは「第五号」とする。
suppl-4141-79/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-30/par-1
With regard to the application of the provisions of Articles 68-72, 68-73, 68-75, 68-76, 68-78 and 68-80 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day before the date on which the Act on Facilitation of Reconstruction of Condominiums, etc. comes into effect, in Article 68-72, paragraph (7) of the New Act on Special Measures Concerning Taxation, the phrase "Article 65, paragraph (7)" is deemed to be replaced with "Article 65, paragraph (5)"; in paragraph (10) of that Article, the phrase "Article 65, paragraph (1), (3) or (5)" is deemed to be replaced with "Article 65, paragraph (1), (3) or (6)"; in paragraph (11) of that Article, the phrase "the calculation of the book value immediately before the transfer prescribed in paragraph (1) of the assets transferred through the rights conversion prescribed in Article 65, paragraph (1), item (vi) in the case where, at the time of that rights conversion, there is a difference between the value of those assets (limited to the portion pertaining to the site use rights prescribed in that item) and the value of the site use rights pertaining to the post-reconstruction condominium prescribed in that item, that paragraph" is deemed to be replaced with "paragraph (1)", and the phrase ", paragraph (7) and paragraph (8)" is deemed to be replaced with "and paragraph (7)"; in Article 68-73, paragraph (7) of the New Act on Special Measures Concerning Taxation, the phrase "including the provisions of paragraph (5)" is deemed to be replaced with "including the provisions of paragraph (6)"; in Article 68-75, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation, the phrase ", items (xvii) through (xx) or item (xxiii)" is deemed to be replaced with "or items (xvii) through (xx)"; in Article 68-76, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "item (xxvi)" is deemed to be replaced with "item (xxv)"; in Article 68-78, paragraph (15), item (i), (a) of the New Act on Special Measures Concerning Taxation, the phrase "and items (iv) through (vi)" is deemed to be replaced with ", items (iv) and (v)", and the phrase "Article 68-72, paragraph (7) or (8)" is deemed to be replaced with "Article 68-72, paragraph (7)"; and in Article 68-80 of the New Act on Special Measures Concerning Taxation, the phrase "item (vi)" is deemed to be replaced with "item (v)".
machine translation, not official
### 第三十一条（連結法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on the Income of a Consolidated Corporation's Specified Foreign Subsidiaries, etc.
caption: machine translation, not official
suppl-4141-79/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-31
**第一項** 新租税特別措置法第六十八条の九十二第三項及び第四項の規定は、施行日以後に適格合併等（附則第二十五条に規定する適格合併等をいう。以下この条において同じ。）が行われる場合について適用し、施行日前に適格合併等が行われた場合については、旧租税特別措置法第六十六条の八第一項の規定の例による。
suppl-4141-79/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-31/par-1
The provisions of Article 68-92, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply in the case where a qualified merger, etc. (meaning a qualified merger, etc. prescribed in Article 25 of the Supplementary Provisions; the same applies hereinafter in this Article) is carried out on or after the Effective Date, and in the case where a qualified merger, etc. was carried out before the Effective Date, the same rules as those under Article 66-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply.
machine translation, not official
### 第三十五条（政令への委任） — Delegation to Cabinet Order
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suppl-4141-79/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-35
**第一項** 附則第二条から前条までに定めるもののほか、この法律の規定の施行に関し必要な経過措置は、政令で定める。
suppl-4141-79/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-35/par-1
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, transitional measures necessary in connection with the enforcement of the provisions of this Act are specified by Cabinet Order.
machine translation, not official
## 附 則 平成一四年七月一二日法律第八五号
suppl-4141-85 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-85 · https://japanlaw.org/l/332AC0000000026/suppl-4141-85
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4141-85/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-85/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-85/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4141-85/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-85/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-85/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
machine translation, not official
## 附 則 平成一四年七月一二日法律第八七号
suppl-4141-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-87 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4141-87/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-87/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4141-87/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-87/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation; provided, however, that provisions set forth in the following items come into effect on the date prescribed in each item:
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**一** 略
suppl-4141-87/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-87/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-1/par-1/item-1
Omitted
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**二** 第八条から第二十一条まで、第二十三条第一項から第三項まで、第二十五条から第二十七条まで、第三十一条から第三十三条まで、第三章第一節及び第二節、第六十五条（第七十二条において準用する場合を含む。）、第七十三条第一項から第三項まで、第四項（情報管理料金の認可に係る部分を除く。）及び第六項（料金の認可に係る部分を除く。）、第七十五条から第七十七条まで、第七十八条第一項、第二項及び第三項（手数料の認可に係る部分を除く。）、第五章（第八十二条第三項及び第八十五条第四項（これらの規定中手数料の認可に係る部分に限る。）を除く。）、第百二十一条、第百二十二条（第二項及び第三項並びに第八項から第十項まで（解体業者及び破砕業者に係る部分に限る。）を除く。）、第百二十四条、第百三十条第二項、第百三十七条、第百三十八条第一号、第二号及び第三号（第六十六条（第七十二条において読み替えて準用する場合を含む。）に係る部分を除く。）、第百三十九条第一号及び第二号（第二十四条第三項、第三十五条第二項及び第三十八条第二項に係る部分を除く。）、第百四十条第一号及び第二号（第六十三条第一項、第六十四条（第七十二条において準用する場合を含む。）及び第七十一条第一項に係る部分を除く。）並びに第百四十三条第二号並びに附則第三条、第四条、第八条、第九条、第十五条、第十六条、第十八条及び第十九条の規定 公布の日から起算して二年六月を超えない範囲内において政令で定める日
suppl-4141-87/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-87/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-1/par-1/item-2
the provisions of Articles 8 through 21, Article 23, paragraphs (1) through (3), Articles 25 through 27, Articles 31 through 33, Sections 1 and 2 of Chapter III, Article 65 (including as applied mutatis mutandis pursuant to Article 72), Article 73, paragraphs (1) through (3), paragraph (4) (excluding the part pertaining to the authorization of information management charges) and paragraph (6) (excluding the part pertaining to the authorization of charges), Articles 75 through 77, Article 78, paragraphs (1), (2) and (3) (excluding the part pertaining to the authorization of fees), Chapter V (excluding Article 82, paragraph (3) and Article 85, paragraph (4) (limited to the parts of these provisions pertaining to the authorization of fees)), Article 121, Article 122 (excluding paragraphs (2) and (3) and paragraphs (8) through (10) (limited to the parts pertaining to dismantling business operators and shredding business operators)), Article 124, Article 130, paragraph (2), Article 137, Article 138, items (i), (ii) and (iii) (excluding the part pertaining to Article 66 (including as applied mutatis mutandis pursuant to Article 72 following the deemed replacement of terms)), Article 139, items (i) and (ii) (excluding the parts pertaining to Article 24, paragraph (3), Article 35, paragraph (2) and Article 38, paragraph (2)), Article 140, items (i) and (ii) (excluding the parts pertaining to Article 63, paragraph (1), Article 64 (including as applied mutatis mutandis pursuant to Article 72) and Article 71, paragraph (1)), and Article 143, item (ii), and Articles 3, 4, 8, 9, 15, 16, 18 and 19 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years and six months from the date of promulgation.
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### 第十六条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4141-87/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-87/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-16
**第一項** 前条の規定による改正後の租税特別措置法第九十条の十二の規定は、附則第一条第二号に掲げる規定の施行の日以後に引取業者に引き渡された使用済自動車について適用する。
suppl-4141-87/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-87/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-16/par-1
The provisions of Article 90-12 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to end-of-life automobiles delivered to a collection business operator on or after the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions come into effect.
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### 第二十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4141-87/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-87/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-22
**第一項** この法律（附則第一条各号に掲げる規定については、当該規定）の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4141-87/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-87/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-22/par-1
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect.
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### 第二十三条（政令への委任） — Delegation to Cabinet Order
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suppl-4141-87/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-87/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-23
**第一項** 附則第二条から第十二条まで、第十六条、第十九条及び前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4141-87/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-87/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-23/par-1
Beyond what is provided for in Articles 2 through 12, Article 16, Article 19 and the preceding Article of the Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一四年七月一二日法律第八八号
suppl-4141-88 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-88 · https://japanlaw.org/l/332AC0000000026/suppl-4141-88
### 第一条（施行期日） — Effective Date
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suppl-4141-88/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-88/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-88/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4141-88/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-88/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-88/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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## 附 則 平成一四年七月二六日法律第九三号
suppl-4141-93 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-93 · https://japanlaw.org/l/332AC0000000026/suppl-4141-93
### 第一条（施行期日） — Effective Date
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suppl-4141-93/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-93/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-93/art-1
**第一項** この法律は、公布の日から起算して三年を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4141-93/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-93/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-93/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 3 years from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一** 第二条、次条から附則第五条まで並びに附則第八条、第九条（第四号に掲げる規定を除く。）、第十三条、第十四条、第十七条、第二十四条及び第三十一条から第三十三条までの規定 公布の日
suppl-4141-93/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-93/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-93/art-1/par-1/item-1
the provisions of Article 2, the following Article through Article 5 of the Supplementary Provisions, and Article 8, Article 9 (excluding the provisions set forth in item (iv)), Articles 13, 14 and 17, Article 24 and Articles 31 through 33 of the Supplementary Provisions: the date of promulgation.
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## 附 則 平成一四年八月二日法律第一〇二号
suppl-4141-102 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-102 · https://japanlaw.org/l/332AC0000000026/suppl-4141-102
### 第一条（施行期日） — Effective Date
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suppl-4141-102/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-102/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-102/art-1
**第一項** この法律は、平成十四年十月一日から施行する。ただし、第三条中老人保健法第七十九条の二の次に一条を加える改正規定は公布の日から、第二条、第五条及び第八条並びに附則第六条から第八条まで、第三十三条、第三十四条、第三十九条、第四十一条、第四十八条、第四十九条第三項、第五十一条、第五十二条第三項、第五十四条、第六十七条、第六十九条、第七十一条、第七十三条及び第七十七条の規定は平成十五年四月一日から、附則第六十一条の二の規定は行政手続等における情報通信の技術の利用に関する法律の施行に伴う関係法律の整備等に関する法律（平成十四年法律第百五十二号）第十五条の規定の施行の日又はこの法律の施行の日のいずれか遅い日から施行する。
suppl-4141-102/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-102/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-102/art-1/par-1
This Act comes into effect on October 1, 2002; provided, however, that the provisions in Article 3 adding one Article after Article 79-2 of the Act on Health and Medical Services for the Elderly come into effect on the date of promulgation, the provisions of Articles 2, 5, and 8 and of Articles 6 through 8, 33, 34, 39, 41, and 48, Article 49, paragraph (3), Article 51, Article 52, paragraph (3), and Articles 54, 67, 69, 71, 73, and 77 of the Supplementary Provisions come into effect on April 1, 2003, and the provisions of Article 61-2 of the Supplementary Provisions come into effect on the date on which the provisions of Article 15 of the Act on the Arrangement of Related Acts for the Enforcement of the Act on the Use of Information and Communications Technology in Administrative Procedures, etc. (Act No. 152 of 2002) come into effect or the date on which this Act comes into effect, whichever is later.
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## 附 則 平成一四年一二月一一日法律第一四〇号
suppl-4141-140 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-140 · https://japanlaw.org/l/332AC0000000026/suppl-4141-140
### 第一条（施行期日） — Effective Date
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suppl-4141-140/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-140/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-140/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4141-140/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-140/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-140/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成一四年一二月一三日法律第一五二号
suppl-4141-152 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-152 · https://japanlaw.org/l/332AC0000000026/suppl-4141-152
### 第一条（施行期日） — Effective Date
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suppl-4141-152/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-152/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-152/art-1
**第一項** この法律は、行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号）の施行の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4141-152/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-152/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-152/art-1/par-1
This Act comes into effect on the date on which the Act on the Use of Information and Communications Technology in Administrative Procedures, etc. (Act No. 151 of 2002) comes into effect; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一から八まで** 略
suppl-4141-152/art-1/par-1/item-1-to-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-152/art-1/par-1/item-1-to-8 · https://japanlaw.org/l/332AC0000000026/suppl-4141-152/art-1/par-1/item-1-to-8
Omitted
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**九** 附則第十条の規定 健康保険法等の一部を改正する法律（平成十四年法律第百二号）の公布の日又はこの法律の公布の日のいずれか遅い日
suppl-4141-152/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-152/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-152/art-1/par-1/item-9
the provisions of Article 10 of the Supplementary Provisions: the date of promulgation of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002) or the date of promulgation of this Act, whichever is later.
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## 附 則 平成一五年三月三一日法律第八号
suppl-4151-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8
### 第一条（施行期日） — Effective Date
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suppl-4151-8/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1
**第一項** この法律は、平成十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4151-8/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1
This Act comes into effect on April 1, 2003; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 次に掲げる規定 平成十五年三月三十一日
suppl-4151-8/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-1
the following provisions: March 31, 2003;
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**イ** 略
suppl-4151-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-1/sub-1
Omitted
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**ロ** 第十二条中租税特別措置法第六十六条の十二第一項の改正規定（「同条第十一項」を「同条第九項」に改める部分に限る。）、同条第四項及び第五項の改正規定、同法第六十六条の十三第一項の改正規定、同条第二項の改正規定（「同条第十一項」を「同条第九項」に改める部分に限る。）、同条第六項の改正規定並びに同条第七項の改正規定（「第二項各号」を「第二項」に改める部分を除く。）並びに附則第百四十九条（租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第二十七条の改正規定に限る。）及び第百五十条の規定
suppl-4151-8/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-1/sub-2
the provisions in Article 12 amending Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "paragraph (11) of that Article" with "paragraph (9) of that Article"), the provisions amending paragraphs (4) and (5) of that Article, the provisions amending Article 66-13, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article (limited to the part replacing "paragraph (11) of that Article" with "paragraph (9) of that Article"), the provisions amending paragraph (6) of that Article and the provisions amending paragraph (7) of that Article (excluding the part replacing "the items of paragraph (2)" with "paragraph (2)"), and the provisions of Article 149 (limited to the provisions amending Article 27 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)) and Article 150 of the Supplementary Provisions.
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**二** 次に掲げる規定 平成十五年五月一日
suppl-4151-8/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-2
the following provisions: May 1, 2003;
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**イ** 略
suppl-4151-8/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-2/sub-1
Omitted
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**ロ** 第十二条中租税特別措置法第八十七条の四の改正規定及び同法第八十七条の五第一項の改正規定（「並びに第八十七条の二及び前条」を「及び第八十七条の二」に改める部分に限る。）
suppl-4151-8/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-2/sub-2
the provisions in Article 12 amending Article 87-4 of the Act on Special Measures Concerning Taxation and the provisions amending Article 87-5, paragraph (1) of that Act (limited to the part replacing ", Article 87-2 and the preceding Article" with "and Article 87-2").
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**三** 次に掲げる規定 平成十五年七月一日
suppl-4151-8/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-3
the following provisions: July 1, 2003;
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**イ** 略
suppl-4151-8/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-3/sub-1
Omitted
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**ロ** 第十二条中租税特別措置法第八十八条の改正規定及び同法第八十八条の二の改正規定（「平成十五年三月三十一日」を「平成十六年三月三十一日」に改める部分を除く。）並びに附則第百二十八条から第百三十二条まで並びに第百四十四条の規定
suppl-4151-8/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-3/sub-2
the provisions in Article 12 amending Article 88 of the Act on Special Measures Concerning Taxation and the provisions amending Article 88-2 of that Act (excluding the part replacing "March 31, 2003" with "March 31, 2004"), and the provisions of Articles 128 through 132 and Article 144 of the Supplementary Provisions.
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**四** 次に掲げる規定 平成十五年十月一日
suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-4
the following provisions: October 1, 2003;
machine translation, not official
**イからリまで** 略
suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-4/sub-1
Omitted
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**ヌ** 第十二条中租税特別措置法の目次の改正規定（「石油税法」を「石油石炭税法」に改める部分に限る。）、同法第一条の改正規定、同法第二条第三項第五号の改正規定、同法第三十三条第一項第三号の改正規定、同法第三十三条の二第一項第二号の改正規定、同法第三十三条の三第一項の改正規定、同法第三十四条の三第二項第六号の改正規定、同法第六十四条第一項第三号の改正規定、同法第六十五条第一項の改正規定、同法第七十条の四第五項の改正規定（「第三項」を「第四項」に改める部分及び同条第五項を同条第六項とする部分を除く。）、同法第七十一条の二（見出しを含む。）の改正規定、同法第七十八条の四第三項第二号の改正規定、同法第八十四条（見出しを含む。）の改正規定、同法第六章第三節の二の節名の改正規定、同法第九十条の四の改正規定、同条の次に二条を加える改正規定、同法第九十条の五の改正規定、同法第九十条の六の改正規定、同法第九十条の六の二の改正規定（「平成十五年三月三十一日」を「平成十七年三月三十一日」に改める部分を除く。）及び同法第九十条の七第三項の改正規定並びに附則第七十六条第二項及び第三項、第九十九条第一項及び第二項、第百十八条第一項及び第二項、第百三十三条並びに第百四十九条（租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第三十三条第八項の改正規定に限る。）の規定
suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-4/sub-2
the provisions in Article 12 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Petroleum Tax Act" with "Petroleum and Coal Tax Act"), the provisions amending Article 1 of that Act, the provisions amending Article 2, paragraph (3), item (v) of that Act, the provisions amending Article 33, paragraph (1), item (iii) of that Act, the provisions amending Article 33-2, paragraph (1), item (ii) of that Act, the provisions amending Article 33-3, paragraph (1) of that Act, the provisions amending Article 34-3, paragraph (2), item (vi) of that Act, the provisions amending Article 64, paragraph (1), item (iii) of that Act, the provisions amending Article 65, paragraph (1) of that Act, the provisions amending Article 70-4, paragraph (5) of that Act (excluding the part replacing "paragraph (3)" with "paragraph (4)" and the part renumbering paragraph (5) of that Article as paragraph (6) of that Article), the provisions amending Article 71-2 of that Act (including its heading), the provisions amending Article 78-4, paragraph (3), item (ii) of that Act, the provisions amending Article 84 of that Act (including its heading), the provisions amending the name of Section 3-2 of Chapter VI of that Act, the provisions amending Article 90-4 of that Act, the provisions adding two Articles after that Article, the provisions amending Article 90-5 of that Act, the provisions amending Article 90-6 of that Act, the provisions amending Article 90-6-2 of that Act (excluding the part replacing "March 31, 2003" with "March 31, 2005") and the provisions amending Article 90-7, paragraph (3) of that Act, and the provisions of Article 76, paragraphs (2) and (3), Article 99, paragraphs (1) and (2), Article 118, paragraphs (1) and (2), Article 133 and Article 149 (limited to the provisions amending Article 33, paragraph (8) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)) of the Supplementary Provisions.
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**五** 次に掲げる規定 平成十六年一月一日
suppl-4151-8/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-5
the following provisions: January 1, 2004;
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**イ及びロ** 略
suppl-4151-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-5/sub-1
Omitted
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**ハ** 第十二条中租税特別措置法第八条の二（見出しを含む。）の改正規定、同法第八条の三第一項から第四項までの改正規定、同法第八条の四の改正規定、同法第九条第一項の改正規定、同法第三十七条の十第三項及び第五項の改正規定、同法第三十七条の十一の三の改正規定、同法第三十七条の十一の四の改正規定、同法第三十七条の十一の五第一項の改正規定、同法第三十七条の十四の二第一項の改正規定並びに同法第三十七条の十五の改正規定並びに附則第六十一条、第六十二条第一項、第六十三条、第六十六条、第七十七条第一項及び第二項、第七十八条、第七十九条第一項及び第六項、第八十条並びに第八十二条の規定
suppl-4151-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-5/sub-2
the provisions in Article 12 amending Article 8-2 of the Act on Special Measures Concerning Taxation (including its heading), the provisions amending Article 8-3, paragraphs (1) through (4) of that Act, the provisions amending Article 8-4 of that Act, the provisions amending Article 9, paragraph (1) of that Act, the provisions amending Article 37-10, paragraphs (3) and (5) of that Act, the provisions amending Article 37-11-3 of that Act, the provisions amending Article 37-11-4 of that Act, the provisions amending Article 37-11-5, paragraph (1) of that Act, the provisions amending Article 37-14-2, paragraph (1) of that Act and the provisions amending Article 37-15 of that Act, and the provisions of Article 61, Article 62, paragraph (1), Article 63, Article 66, Article 77, paragraphs (1) and (2), Article 78, Article 79, paragraphs (1) and (6), Article 80 and Article 82 of the Supplementary Provisions.
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**六から八まで** 略
suppl-4151-8/art-1/par-1/item-6-to-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-6-to-8 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-6-to-8
Omitted
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**九** 次に掲げる規定 中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）の施行の日
suppl-4151-8/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-9
the following provisions: the date on which the Act on the Abolition of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act, etc. (Act No. 146 of 2002) comes into effect;
machine translation, not official
**イからホまで** 略
suppl-4151-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-9/sub-1
Omitted
machine translation, not official
**ヘ** 第十二条中租税特別措置法第七十一条の四第一項第一号の改正規定
suppl-4151-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-9/sub-2
the provisions in Article 12 amending Article 71-4, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation.
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**十** 第十二条中租税特別措置法第十一条の三の次に一条を加える改正規定、同法第四十四条の四の改正規定、同法第六十六条の改正規定、同法第六十六条の十二第一項の改正規定（「平成十五年三月三十一日」を「平成十七年三月三十一日」に改める部分及び「同条第十一項」を「同条第九項」に改める部分を除く。）、同法第六十八条の二十一の改正規定、同法第六十八条の八十六の改正規定、同法第八十条第二項を削る改正規定及び同法第八十条の次に二条を加える改正規定（第八十条の二を加える部分に限る。）並びに附則第百三条第一項の規定 産業活力再生特別措置法の一部を改正する法律（平成十五年法律第二十六号）の施行の日
suppl-4151-8/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-10
the provisions in Article 12 adding one Article after Article 11-3 of the Act on Special Measures Concerning Taxation, the provisions amending Article 44-4 of that Act, the provisions amending Article 66 of that Act, the provisions amending Article 66-12, paragraph (1) of that Act (excluding the part replacing "March 31, 2003" with "March 31, 2005" and the part replacing "paragraph (11) of that Article" with "paragraph (9) of that Article"), the provisions amending Article 68-21 of that Act, the provisions amending Article 68-86 of that Act, the provisions deleting Article 80, paragraph (2) of that Act and the provisions adding two Articles after Article 80 of that Act (limited to the part adding Article 80-2), and the provisions of Article 103, paragraph (1) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization (Act No. 26 of 2003) comes into effect;
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**十一** 第十二条中租税特別措置法第十一条の七の次に一条を加える改正規定、同法第四十四条の八の改正規定（同条第二項に係る部分に限る。）及び同法第六十八条の二十四の次に一条を加える改正規定（第六十八条の二十四の二第二項に係る部分に限る。） 食品の製造過程の管理の高度化に関する臨時措置法の一部を改正する法律（平成十五年法律第七十一号）の施行の日
suppl-4151-8/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-11
the provisions in Article 12 adding one Article after Article 11-7 of the Act on Special Measures Concerning Taxation, the provisions amending Article 44-8 of that Act (limited to the part pertaining to paragraph (2) of that Article) and the provisions adding one Article after Article 68-24 of that Act (limited to the part pertaining to Article 68-24-2, paragraph (2)): the date on which the Act Partially Amending the Act on Temporary Measures concerning Sophistication of Management of Food Manufacturing Process (Act No. 71 of 2003) comes into effect;
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**十二** 第十二条中租税特別措置法第二十条の三第一項の改正規定、同法第二十八条の二第一項第四号の改正規定、同法第五十五条の五の改正規定、同法第六十六条の十一第一項第四号の改正規定及び同法第六十八条の四十四の改正規定並びに附則第七十三条第一項、第七十五条、第九十七条第一項、第百一条第一項、第百十六条第一項及び第百二十条第一項の規定 石油公団法及び金属鉱業事業団法の廃止等に関する法律（平成十四年法律第九十三号）附則第一条第四号に定める日
suppl-4151-8/art-1/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-12
the provisions in Article 12 amending Article 20-3, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 28-2, paragraph (1), item (iv) of that Act, the provisions amending Article 55-5 of that Act, the provisions amending Article 66-11, paragraph (1), item (iv) of that Act and the provisions amending Article 68-44 of that Act, and the provisions of Article 73, paragraph (1), Article 75, Article 97, paragraph (1), Article 101, paragraph (1), Article 116, paragraph (1) and Article 120, paragraph (1) of the Supplementary Provisions: the date specified in Article 1, item (iv) of the Supplementary Provisions of the Act on the Abolition of the Japan National Oil Corporation Act and the Metal Mining Agency of Japan Act, etc. (Act No. 93 of 2002);
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**十三** 第十二条中租税特別措置法第三十四条の二第二項第十九号の改正規定、同法第四十一条の十二第九項第七号の次に一号を加える改正規定及び同法第六十五条の四第一項第十九号の改正規定並びに附則第七十六条第四項、第八十四条第四項、第九十九条第三項及び第百十八条第三項の規定 石油公団法及び金属鉱業事業団法の廃止等に関する法律附則第一条第二号に定める日
suppl-4151-8/art-1/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-13
the provisions in Article 12 amending Article 34-2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation, the provisions adding one item after Article 41-12, paragraph (9), item (vii) of that Act and the provisions amending Article 65-4, paragraph (1), item (xix) of that Act, and the provisions of Article 76, paragraph (4), Article 84, paragraph (4), Article 99, paragraph (3) and Article 118, paragraph (3) of the Supplementary Provisions: the date specified in Article 1, item (ii) of the Supplementary Provisions of the Act on the Abolition of the Japan National Oil Corporation Act and the Metal Mining Agency of Japan Act, etc.;
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**十四** 第十二条中租税特別措置法第七十八条の二第五項及び第六項の改正規定（同条第五項に係る部分に限る。）及び附則第百二十四条第八項の規定 平成十五年四月一日又は漁業協同組合合併促進法の一部を改正する法律（平成十五年法律第十三号）の施行の日の翌日のいずれか遅い日
suppl-4151-8/art-1/par-1/item-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-14
the provisions in Article 12 amending Article 78-2, paragraphs (5) and (6) of the Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (5) of that Article) and the provisions of Article 124, paragraph (8) of the Supplementary Provisions: April 1, 2003 or the day following the date on which the Act Partially Amending the Act on Promotion of Merger of Fishery Cooperatives (Act No. 13 of 2003) comes into effect, whichever is later;
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**十五** 第十二条中租税特別措置法第八十四条の五の改正規定 平成十五年四月一日又は株式会社産業再生機構法（平成十五年法律第二十七号）の施行の日のいずれか遅い日
suppl-4151-8/art-1/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-15
the provisions in Article 12 amending Article 84-5 of the Act on Special Measures Concerning Taxation: April 1, 2003 or the date on which the Industrial Revitalization Corporation Act (Act No. 27 of 2003) comes into effect, whichever is later;
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**十六** 第十二条中租税特別措置法第九十条の十二第一項の改正規定 使用済自動車の再資源化等に関する法律（平成十四年法律第八十七号）附則第一条第二号に定める日
suppl-4151-8/art-1/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-16
the provisions in Article 12 amending Article 90-12, paragraph (1) of the Act on Special Measures Concerning Taxation: the date specified in Article 1, item (ii) of the Supplementary Provisions of the Act on Recycling of End-of-Life Automobiles (Act No. 87 of 2002).
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### 第五十八条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4151-8/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-58
**第一項** 第十二条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成十五年分以後の所得税について適用し、平成十四年分以前の所得税については、なお従前の例による。
suppl-4151-8/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-58/par-1
Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2003 and subsequent years, and the provisions then in force continue to govern income tax for 2002 and prior years.
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### 第五十九条（振替国債の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest on Book-Entry Government Bonds
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suppl-4151-8/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-59
**第一項** 新租税特別措置法第五条の二第一項の規定は、同項に規定する非居住者又は外国法人が施行日以後に支払を受けるべき同項に規定する振替国債の利子について適用し、第十二条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第五条の二第一項に規定する非居住者又は外国法人が施行日前に支払を受けるべき同項に規定する振替国債の利子については、なお従前の例による。
suppl-4151-8/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-59/par-1
The provisions of Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds prescribed in that paragraph that a nonresident or foreign corporation prescribed in that paragraph is to receive on or after the Effective Date, and with regard to interest on book-entry government bonds prescribed in Article 5-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that a nonresident or foreign corporation prescribed in that paragraph was to receive before the Effective Date, the provisions then in force continue to govern.
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### 第六十条（金融機関等の受ける利子所得に対する源泉徴収の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income Received by Financial Institutions, etc.
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suppl-4151-8/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-60
**第一項** 新租税特別措置法第八条第二項、第三項及び第五項の規定は、これらの規定に規定する証券業者等又は内国法人が施行日以後に支払を受けるべきこれらの規定に規定する利子について適用し、旧租税特別措置法第八条第二項に規定する証券業者等が施行日前に支払を受けるべき同項に規定する利子については、なお従前の例による。
suppl-4151-8/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-60/par-1
The provisions of Article 8, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation apply to interest prescribed in those provisions that a securities company, etc. or domestic corporation prescribed in those provisions is to receive on or after the Effective Date, and with regard to interest prescribed in Article 8, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a securities company, etc. prescribed in that paragraph is to receive before the Effective Date, the provisions then in force continue to govern.
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### 第六十一条（公募投資信託等の収益の分配に係る配当所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Publicly Offered Investment Trusts, etc.
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suppl-4151-8/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-61
**第一項** 旧租税特別措置法第八条の二第一項に規定する居住者若しくは国内に恒久的施設を有する非居住者又は同条第三項に規定する非居住者、内国法人若しくは外国法人が平成十六年一月一日前に支払を受けるべき同条第一項に規定する公募投資信託等の収益の分配に係る配当等については、なお従前の例による。
suppl-4151-8/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-61/par-1
With regard to dividends and similar income pertaining to distributions of proceeds of publicly offered investment trusts, etc. prescribed in Article 8-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment in Japan prescribed in paragraph (1) of that Article, or a nonresident, domestic corporation or foreign corporation prescribed in paragraph (3) of that Article, is to receive before January 1, 2004, the provisions then in force continue to govern.
machine translation, not official
### 第六十二条（国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan
caption: machine translation, not official
suppl-4151-8/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-62
**第一項** 旧租税特別措置法第八条の三第一項に規定する居住者又は同条第二項に規定する内国法人が平成十六年一月一日前に支払を受けるべき同条第一項に規定する国外公募投資信託等の配当等及び同条第二項に規定する国外投資信託等の配当等については、なお従前の例による。
suppl-4151-8/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-62/par-1
With regard to dividends and similar income on foreign publicly offered investment trusts, etc. prescribed in Article 8-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation and dividends and similar income on foreign investment trusts, etc. prescribed in paragraph (2) of that Article that a resident prescribed in paragraph (1) of that Article or a domestic corporation prescribed in paragraph (2) of that Article is to receive before January 1, 2004, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新租税特別措置法第八条の三第六項の規定は、同項に規定する居住者が施行日以後に同項第一号に規定する支払の取扱者から交付を受けるべき同項に規定する国外投資信託等の配当等について適用し、旧租税特別措置法第八条の三第六項に規定する居住者が施行日前に同項第一号に規定する支払の取扱者から交付を受けるべき同項に規定する国外投資信託等の配当等については、なお従前の例による。
suppl-4151-8/art-62/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-62/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-62/par-2
The provisions of Article 8-3, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on foreign investment trusts, etc. prescribed in that paragraph of which a resident prescribed in that paragraph is to receive delivery from a person in charge of handling payment prescribed in item (i) of that paragraph on or after the Effective Date, and with regard to dividends and similar income on foreign investment trusts, etc. prescribed in Article 8-3, paragraph (6) of the Former Act on Special Measures Concerning Taxation of which a resident prescribed in that paragraph is to receive delivery from a person in charge of handling payment prescribed in item (i) of that paragraph before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第六十三条（特定投資法人の投資口の配当等に係る配当所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Dividends and Similar Income on Investment Units of Specified Investment Corporations
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suppl-4151-8/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-63
**第一項** 旧租税特別措置法第八条の四第一項に規定する居住者若しくは国内に恒久的施設を有する非居住者又は同条第三項に規定する非居住者、内国法人若しくは外国法人が平成十六年一月一日前に支払を受けるべき同条第一項に規定する特定投資法人の投資口の配当等については、なお従前の例による。
suppl-4151-8/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-63/par-1
With regard to dividends and similar income on investment units of specified investment corporations prescribed in Article 8-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment in Japan prescribed in paragraph (1) of that Article, or a nonresident, domestic corporation or foreign corporation prescribed in paragraph (3) of that Article, is to receive before January 1, 2004, the provisions then in force continue to govern.
machine translation, not official
### 第六十四条（株式等に係る配当所得の源泉分離選択課税に関する経過措置） — Transitional Measures Concerning Elective Separate Withholding Taxation on Dividend Income from Shares, etc.
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suppl-4151-8/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-64
**第一項** 旧租税特別措置法第八条の五第一項に規定する居住者又は国内に恒久的施設を有する非居住者が施行日前に支払を受けるべき同項に規定する配当等については、なお従前の例による。
suppl-4151-8/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-64/par-1
With regard to dividends and similar income prescribed in Article 8-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment in Japan prescribed in that paragraph is to receive before the Effective Date, the provisions then in force continue to govern.
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### 第六十五条（確定申告を要しない配当所得に関する経過措置） — Transitional Measures Concerning Dividend Income for Which No Final Return Is Required
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suppl-4151-8/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-65
**第一項** 旧租税特別措置法第八条の六第一項に規定する居住者又は国内に恒久的施設を有する非居住者が施行日前に支払を受けるべき同項に規定する配当等については、なお従前の例による。
suppl-4151-8/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-65/par-1
With regard to dividends and similar income prescribed in Article 8-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment in Japan prescribed in that paragraph is to receive before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 平成十五年四月一日から同年十二月三十一日までの間に支払を受けるべき所得税法第二十四条第一項に規定する配当等（以下この項において「配当等」という。）で新租税特別措置法第八条の五第一項第一号又は第二号に掲げるものに係る同条の規定の適用については、当該配当等には、次に掲げる配当等（国外において支払を受けるもののうち政令で定めるものを除く。）を含まないものとする。
suppl-4151-8/art-65/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-65/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-65/par-2
With regard to the application of the provisions of Article 8-5 of the New Act on Special Measures Concerning Taxation to dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act (hereinafter referred to as "dividends and similar income" in this paragraph) to be received during the period from April 1, 2003 to December 31, 2003 that are listed in paragraph (1), item (i) or (ii) of that Article, those dividends and similar income are not to include the following dividends and similar income (excluding those received outside Japan that are specified by Cabinet Order):
machine translation, not official
**一** 新租税特別措置法第八条の五第一項第三号に規定する内国法人から支払を受けるべき同号に規定する公社債投資信託以外の証券投資信託の収益の分配に係る配当等
suppl-4151-8/art-65/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-65/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-65/par-2/item-1
dividends and similar income pertaining to distributions of proceeds of securities investment trusts other than bond investment trusts prescribed in Article 8-5, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation, to be received from a domestic corporation prescribed in that item;
machine translation, not official
**二** 新租税特別措置法第八条の五第一項第五号に規定する特定投資法人から支払を受けるべき同号に規定する投資口の配当等
suppl-4151-8/art-65/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-65/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-65/par-2/item-2
dividends and similar income on investment units prescribed in Article 8-5, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation, to be received from a specified investment corporation prescribed in that item.
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### 第六十六条（配当控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Dividend Tax Credit
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suppl-4151-8/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-66
**第一項** 新租税特別措置法第九条の規定は、個人が平成十六年一月一日以後に支払を受けるべき同条第一項に規定する配当等について適用し、個人が同日前に支払を受けるべき旧租税特別措置法第九条第一項に規定する配当等については、なお従前の例による。
suppl-4151-8/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-66/par-1
The provisions of Article 9 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income prescribed in paragraph (1) of that Article that an individual is to receive on or after January 1, 2004, and with regard to dividends and similar income prescribed in Article 9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual is to receive before that date, the provisions then in force continue to govern.
machine translation, not official
### 第六十七条（国外で発行された株式の配当所得の源泉徴収等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. for Dividend Income from Shares Issued Outside Japan
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suppl-4151-8/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-67
**第一項** 新租税特別措置法第九条の二第五項の規定は、同項に規定する居住者が施行日以後に同項第一号に規定する支払の取扱者から交付を受けるべき同項に規定する国外株式の配当等について適用し、旧租税特別措置法第九条の二第五項に規定する居住者が施行日前に同項第一号に規定する支払の取扱者から交付を受けるべき同項に規定する国外株式の配当等については、なお従前の例による。
suppl-4151-8/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-67/par-1
The provisions of Article 9-2, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on foreign shares prescribed in that paragraph of which a resident prescribed in that paragraph is to receive delivery from a person in charge of handling payment prescribed in item (i) of that paragraph on or after the Effective Date, and with regard to dividends and similar income on foreign shares prescribed in Article 9-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation of which a resident prescribed in that paragraph is to receive delivery from a person in charge of handling payment prescribed in item (i) of that paragraph before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第六十八条（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends and Similar Income on Listed Shares, etc.
caption: machine translation, not official
suppl-4151-8/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-68
**第一項** 平成十五年四月一日から同年十二月三十一日までの間に支払を受けるべき所得税法第二十四条第一項に規定する配当等（以下この項において「配当等」という。）で新租税特別措置法第九条の三第一項第一号に掲げるものに係る同条の規定の適用については、当該配当等には、同項第三号に規定する特定投資法人の同号に規定する投資口の配当等を含まないものとする。
suppl-4151-8/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-68/par-1
With regard to the application of the provisions of Article 9-3 of the New Act on Special Measures Concerning Taxation to dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act (hereinafter referred to as "dividends and similar income" in this paragraph) to be received during the period from April 1, 2003 to December 31, 2003 that are listed in paragraph (1), item (i) of that Article, those dividends and similar income are not to include dividends and similar income on investment units prescribed in item (iii) of that paragraph of a specified investment corporation prescribed in that item.
machine translation, not official
**第二項** 平成十五年四月一日から同年十二月三十一日までの間に支払を受けるべき新租税特別措置法第九条の三第二項の配当等に係る同項の規定の適用については、同項中「百分の七」とあるのは、「百分の十」とする。
suppl-4151-8/art-68/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-68/par-2
With regard to the application of the provisions of Article 9-3, paragraph (2) of the New Act on Special Measures Concerning Taxation to the dividends and similar income referred to in that paragraph to be received during the period from April 1, 2003 to December 31, 2003, the phrase "7 percent" in that paragraph is deemed to be replaced with "10 percent".
machine translation, not official
### 第六十九条（中小企業者が機械等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Small and Medium Sized Business Operator Has Acquired Machinery, etc.
caption: machine translation, not official
suppl-4151-8/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-69
**第一項** 新租税特別措置法第十条の三の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同条第一項各号に掲げる減価償却資産について適用し、個人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第十条の六第一項各号に掲げる減価償却資産については、なお従前の例による。
suppl-4151-8/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-69/par-1
The provisions of Article 10-3 of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the items of paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the Effective Date, and with regard to depreciable assets listed in the items of Article 10-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第七十条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
caption: machine translation, not official
suppl-4151-8/art-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-70
**第一項** 新租税特別措置法第十条の四の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、個人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第十条の三第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4151-8/art-70/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-70/par-1
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the Effective Date, and with regard to business base strengthening equipment prescribed in Article 10-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第七十一条（事業化設備等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Commercialization Equipment, etc. Has Been Acquired, etc.
caption: machine translation, not official
suppl-4151-8/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-71
**第一項** 個人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第十条の四第一項に規定する事業化設備等については、なお従前の例による。
suppl-4151-8/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-71/par-1
With regard to commercialization equipment, etc. prescribed in Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第七十二条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
caption: machine translation, not official
suppl-4151-8/art-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72
**第一項** 新租税特別措置法第十一条第一項（同項の表の第三号に係る部分に限る。）の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項の表の第三号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4151-8/art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which an individual makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in the middle column of item (iii) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新租税特別措置法第十一条の二第一項の規定は、個人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の二第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4151-8/art-72/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-2
The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十一条の三第一項に規定する事業革新設備については、なお従前の例による。
suppl-4151-8/art-72/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-3
With regard to equipment for business innovation prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第四項** 個人が平成十五年六月三十日までに取得等をする旧租税特別措置法第十一条の三第二項に規定する製造過程管理高度化設備等については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4151-8/art-72/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-4
With regard to equipment for advanced manufacturing process control, etc. prescribed in Article 11-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which an individual makes an acquisition, etc. by June 30, 2003, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
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**第五項** 新租税特別措置法第十一条の五第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する特定余暇利用施設について適用し、個人が施行日前に取得又は建設をした旧租税特別措置法第十一条の四第一項に規定する特定余暇利用施設については、なお従前の例による。
suppl-4151-8/art-72/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-5
The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified leisure facilities prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to specified leisure facilities prescribed in Article 11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第六項** 新租税特別措置法第十一条の六第一項の規定は、個人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の五第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4151-8/art-72/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-6
The provisions of Article 11-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to specified telecommunications equipment, etc. prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第七項** 新租税特別措置法第十一条の九第一項の規定は、個人が施行日以後に取得等をする同項に規定する再商品化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の七第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4151-8/art-72/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-7
The provisions of Article 11-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to recycling equipment, etc. prescribed in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第八項** 新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4151-8/art-72/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-8
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第九項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十二条の二第一項に規定する機械及び装置については、なお従前の例による。
suppl-4151-8/art-72/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-9
With regard to machinery and equipment prescribed in Article 12-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第十項** 新租税特別措置法第十二条の二第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十二条の二第二項に規定する医療用機器等については、なお従前の例による。
suppl-4151-8/art-72/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-10
The provisions of Article 12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第十一項** 新租税特別措置法第十二条の三第三項の規定は、個人が施行日以後に取得又は建設をする同項に規定する建替え病院用等建物について適用し、個人が施行日前に取得又は建設をした旧租税特別措置法第十二条の三第三項に規定する建替え病院用建物については、なお従前の例による。
suppl-4151-8/art-72/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-11
The provisions of Article 12-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to replacement hospital buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to replacement hospital buildings prescribed in Article 12-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第十二項** 新租税特別措置法第十三条の三第一項（第一号に係る部分に限る。）の規定は、施行日以後に同号に規定する認定を受ける同号の個人の有する同号に定める減価償却資産について適用する。この場合において、施行日前に同号に規定する認定を受けたことのある同号の個人が施行日以後最初に同号に規定する認定を受けたときにおける同条の規定の適用については、同条第二項第一号中「各年（その適用開始年が同項第一号の他の農業経営改善計画に係る適用開始年以後五年以内の年である同号の新農業経営改善計画にあつては、当該他の農業経営改善計画に係る適用開始年以後五年を経過する年の翌年から当該新農業経営改善計画に係る適用開始年以後五年を経過する年までの各年）」とあるのは、「各年」とする。
suppl-4151-8/art-72/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-12
The provisions of Article 13-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i)) apply to depreciable assets specified in that item held by an individual referred to in that item who receives the certification prescribed in that item on or after the Effective Date. In this case, with regard to the application of the provisions of that Article when an individual referred to in that item who has received the certification prescribed in that item before the Effective Date receives the certification prescribed in that item for the first time on or after the Effective Date, the phrase "each year (or, for a new farm management improvement plan referred to in that item whose year of commencement of application is a year within five years after the year of commencement of application pertaining to another farm management improvement plan referred to in item (i) of that paragraph, each year from the year following the year in which five years have elapsed from the year of commencement of application pertaining to that other farm management improvement plan to the year in which five years have elapsed from the year of commencement of application pertaining to that new farm management improvement plan)" in paragraph (2), item (i) of that Article is deemed to be replaced with "each year".
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**第十三項** 施行日前に旧租税特別措置法第十三条の三第一項第一号に規定する認定を受けた同号の個人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4151-8/art-72/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-13
With regard to depreciable assets specified in Article 13-3, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation held by an individual referred to in that item who received the certification prescribed in that item before the Effective Date, the provisions of that Article (limited to the part pertaining to that item) remain in force.
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**第十四項** 新租税特別措置法第十四条第二項の規定は、個人が施行日以後に取得又は新築をする同項に規定する高齢者向け優良賃貸住宅について適用する。
suppl-4151-8/art-72/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-14
The provisions of Article 14, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph that an individual acquires or newly constructs on or after the Effective Date.
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**第十五項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第二項に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4151-8/art-72/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-15
With regard to good-quality rental housing for the elderly prescribed in Article 14, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
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**第十六項** 新租税特別措置法第十四条の二第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用する。
suppl-4151-8/art-72/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-16
The provisions of Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly constructs on or after the Effective Date.
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**第十七項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条の二第一項に規定する特定再開発建築物等については、同条の規定は、なおその効力を有する。
suppl-4151-8/art-72/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-17
With regard to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date, the provisions of that Article remain in force.
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**第十八項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十六条第一項各号に掲げる資産については、なお従前の例による。
suppl-4151-8/art-72/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-18
With regard to assets listed in the items of Article 16, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第十九項** 個人が施行日前に支出した旧租税特別措置法第十八条第一項第三号、第四号又は第六号に定める負担金については、なお従前の例による。
suppl-4151-8/art-72/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-72/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-72/par-19
With regard to contributions specified in Article 18, paragraph (1), item (iii), (iv) or (vi) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date, the provisions then in force continue to govern.
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### 第七十三条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-4151-8/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-73
**第一項** 新租税特別措置法第二十条の規定は、個人の附則第一条第十二号に定める日以後に積み立てた新租税特別措置法第二十条第一項の鉱害防止積立金について適用し、個人の同日前に積み立てた旧租税特別措置法第二十条の三第一項の鉱害防止積立金については、なお従前の例による。
suppl-4151-8/art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-73/par-1
The provisions of Article 20 of the New Act on Special Measures Concerning Taxation apply to mining pollution control reserve funds under Article 20, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual has set aside on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and with regard to mining pollution control reserve funds under Article 20-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual set aside before that date, the provisions then in force continue to govern.
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**第二項** 旧租税特別措置法第二十条の二第一項の表の各号の上欄に掲げる個人が平成十五年以前の各年において積み立てた同項のプログラム等準備金については、同条の規定は、なおその効力を有する。
suppl-4151-8/art-73/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-73/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-73/par-2
With regard to reserves for programs, etc. under Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual listed in the left-hand column of each item of the table in that paragraph has set aside in each year up to and including 2003, the provisions of that Article remain in force.
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### 第七十四条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
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suppl-4151-8/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-74
**第一項** 個人の平成十五年以前の各年分の事業所得に係る総収入金額のうちに旧租税特別措置法第二十一条第一項に規定する収入金額がある場合については、なお従前の例による。
suppl-4151-8/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-74/par-1
In the case where the gross revenue pertaining to business income for each year up to and including 2003 of an individual includes revenue prescribed in Article 21, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
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### 第七十五条（特定の基金に対する負担金等の必要経費算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Necessary Expenses of Contributions, etc. to Specified Funds
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suppl-4151-8/art-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-75
**第一項** 新租税特別措置法第二十八条第一項第四号の規定は、個人が附則第一条第十二号に定める日以後に支出する同項第四号に掲げる負担金について適用し、個人が同日前に支出した旧租税特別措置法第二十八条の二第一項第四号に掲げる負担金については、なお従前の例による。
suppl-4151-8/art-75/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-75/par-1
The provisions of Article 28, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation apply to contributions listed in item (iv) of that paragraph that an individual pays on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and with regard to contributions listed in Article 28-2, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual paid before that date, the provisions then in force continue to govern.
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### 第七十六条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4151-8/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76
**第一項** 新租税特別措置法第三十一条の二の規定は、個人が施行日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡については、なお従前の例による。
suppl-4151-8/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76/par-1
The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation apply to transfers that an individual makes on or after the Effective Date which fall under the category of transfers for superior residential areas, etc. prescribed in paragraph (1) of that Article, and with regard to transfers that an individual made before the Effective Date which fall under the category of transfers for superior residential areas, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第三十三条第一項第三号、第三十三条の二第一項第二号、第三十三条の三第一項及び第三十四条の三第二項第六号の規定は、個人が附則第一条第四号に定める日以後に行うこれらの規定に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十三条第一項第三号、第三十三条の二第一項第二号、第三十三条の三第一項又は第三十四条の三第二項第六号に規定する土地等の譲渡については、なお従前の例による。
suppl-4151-8/art-76/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76/par-2
The provisions of Article 33, paragraph (1), item (iii), Article 33-2, paragraph (1), item (ii), Article 33-3, paragraph (1) and Article 34-3, paragraph (2), item (vi) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in those provisions that an individual makes on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, and with regard to transfers of land, etc. prescribed in Article 33, paragraph (1), item (iii), Article 33-2, paragraph (1), item (ii), Article 33-3, paragraph (1) or Article 34-3, paragraph (2), item (vi) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.
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**第三項** 附則第一条第四号に定める日以後に独立行政法人緑資源機構法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イ又は同項第二号の事業が施行された場合における新租税特別措置法第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項及び第三十四条の三第二項の規定の適用については、新租税特別措置法第三十三条第一項第三号中「第十一条第一項第七号イの事業」とあるのは「第十一条第一項第七号イの事業若しくは同法附則第八条第一項の業務のうち旧農用地整備公団法（昭和四十九年法律第四十三号）第十九条第一項第一号イの事業」と、「第十六条第二項」とあるのは「第十六条第二項及び同法附則第八条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項」と、新租税特別措置法第三十三条の二第一項第二号中「第十一条第一項第八号の事業」とあるのは「第十一条第一項第八号の事業若しくは同法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第二号の事業」と、新租税特別措置法第三十三条の三第一項中「第十一条第一項第七号イの事業」とあるのは「第十一条第一項第七号イの事業、同法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」と、新租税特別措置法第三十四条の三第二項中「次に掲げる場合」とあるのは「次に掲げる場合及び土地等（旧農用地整備公団法第十九条第一項第一号イに規定する農用地及び当該農用地の上に存する権利に限る。）につき独立行政法人緑資源機構法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業が施行された場合において、当該土地等に係る換地処分により独立行政法人緑資源機構法附則第八条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十四条の二第四項に規定する清算金（当該土地等について、独立行政法人緑資源機構法附則第八条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十一条第六項において準用する土地改良法第八条第五項第二号に規定する施設の用若しくは同項第三号に規定する農用地以外の用途に供する土地又は独立行政法人緑資源機構法附則第八条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十三条の三の二第一項第一号に規定する農用地に供することを予定する土地に充てるため独立行政法人緑資源機構法附則第八条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十三条の二の二第一項の規定により、地積を特に減じて換地若しくは当該権利の目的となるべき土地若しくはその部分を定めたこと又は換地若しくは当該権利の目的となるべき土地若しくはその部分が定められなかつたことにより支払われるものに限る。）を取得する場合」とする。
suppl-4151-8/art-76/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76/par-3
With regard to the application of the provisions of Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1) and Article 34-3, paragraph (2) of the New Act on Special Measures Concerning Taxation in the case where, on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, a project under Article 19, paragraph (1), item (i), (a) or item (ii) of that paragraph of the Former Agricultural Land Improvement Public Corporation Act, among the operations under Article 8, paragraph (1) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, has been implemented, the phrase "project under Article 11, paragraph (1), item (vii), (a)" in Article 33, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (vii), (a), or a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974) among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", the phrase "Article 16, paragraph (2)" is deemed to be replaced with "Article 16, paragraph (2) and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of that Act", the phrase "project under Article 11, paragraph (1), item (viii)" in Article 33-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (viii), or a project under Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", the phrase "project under Article 11, paragraph (1), item (vii), (a)" in Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (vii), (a), a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "the following cases" in Article 34-3, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the following cases and the case where, with respect to land, etc. (limited to agricultural land prescribed in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act and rights existing on that agricultural land), a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act, among the operations under Article 8, paragraph (1) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, has been implemented, and settlement money prescribed in Article 54-2, paragraph (4) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, is acquired through a replotting disposition pertaining to that land, etc. (limited to settlement money paid because, with respect to that land, etc., in order to allocate land to be used for the facilities prescribed in Article 8, paragraph (5), item (ii) of the Land Improvement Act, or for purposes other than agricultural land prescribed in item (iii) of that paragraph, as applied mutatis mutandis pursuant to Article 21, paragraph (6) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, or land planned to be used as agricultural land prescribed in Article 53-3-2, paragraph (1), item (i) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, the replotted land or the land or part thereof that is to be the subject of that right was determined with its area specially reduced, or the replotted land or the land or part thereof that is to be the subject of that right was not determined, pursuant to the provisions of Article 53-2-2, paragraph (1) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency)".
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**第四項** 新租税特別措置法第三十四条の二第二項第十九号の規定は、個人が附則第一条第十三号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4151-8/art-76/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76/par-4
The provisions of Article 34-2, paragraph (2), item (xix) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and with regard to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.
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**第五項** 新租税特別措置法第三十四条の二第二項第二十三号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4151-8/art-76/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76/par-5
The provisions of Article 34-2, paragraph (2), item (xxiii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第六項** 個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第十九号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4151-8/art-76/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76/par-6
The provisions then in force continue to govern a transfer of assets listed in the left-hand column of item (xix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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### 第七十七条（株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. Pertaining to Shares, etc.
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suppl-4151-8/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-77
**第一項** 新租税特別措置法第三十七条の十第三項の規定は、個人が平成十六年一月一日以後に行う同項に規定する株式等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十七条の十第三項に規定する株式等の譲渡については、なお従前の例による。
suppl-4151-8/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-77/par-1
The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a transfer of shares, etc. prescribed in that paragraph that an individual makes on or after January 1, 2004, and the provisions then in force continue to govern a transfer of shares, etc. prescribed in Article 37-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
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**第二項** 新租税特別措置法第三十七条の十第五項の規定は、平成十六年一月一日以後の同項に規定する株式等証券投資信託等の終了又は一部の解約について適用し、同日前の旧租税特別措置法第三十七条の十第五項に規定する私募証券投資信託等の終了又は一部の解約については、なお従前の例による。
suppl-4151-8/art-77/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-77/par-2
The provisions of Article 37-10, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after January 1, 2004, of a securities investment trust for shares and similar interests, etc. prescribed in that paragraph, and the provisions then in force continue to govern the termination or partial cancellation, before that date, of a privately placed securities investment trust, etc. prescribed in Article 37-10, paragraph (5) of the Former Act on Special Measures Concerning Taxation.
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**第三項** 施行日前に死亡した者、施行日前に平成十五年分の所得税につき所得税法第百二十七条（同法第百六十六条において準用する場合を含む。）の規定による申告書を提出した者及び施行日前に同年分の所得税につき国税通則法第二十五条の規定による決定を受けた者に係る旧租税特別措置法第三十七条の十第六項の規定による控除については、なお従前の例による。
suppl-4151-8/art-77/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-77/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-77/par-3
The provisions then in force continue to govern the deduction under the provisions of Article 37-10, paragraph (6) of the Former Act on Special Measures Concerning Taxation with regard to a person who died before the Effective Date, a person who, before the Effective Date, filed a return under the provisions of Article 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for 2003, and a person who, before the Effective Date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes for income tax for that year.
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### 第七十八条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account
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suppl-4151-8/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-78
**第一項** 新租税特別措置法第三十七条の十一の三の規定は、同条第二項に規定する特定口座において平成十六年一月一日以後に処理される同項に規定する信用取引等について適用し、旧租税特別措置法第三十七条の十一の三第二項に規定する特定口座において同日前に処理された同項に規定する信用取引については、なお従前の例による。
suppl-4151-8/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-78/par-1
The provisions of Article 37-11-3 of the New Act on Special Measures Concerning Taxation apply to margin transactions, etc. prescribed in paragraph (2) of that Article that are processed on or after January 1, 2004 in a specified account prescribed in that paragraph, and the provisions then in force continue to govern margin transactions prescribed in Article 37-11-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were processed before that date in a specified account prescribed in that paragraph.
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**第二項** 新租税特別措置法第三十七条の十一の三第二項に規定する特定口座においては、平成十六年一月一日前に当該特定口座以外の口座において処理された上場株式等（新租税特別措置法第三十七条の十一第一項に規定する上場株式等をいう。）の新租税特別措置法第三十七条の十一の三第二項に規定する発行日取引であって同日以後に当該発行日取引に係る決済が行われるものを当該口座から政令で定めるところにより移管できるものとする。この場合において、当該移管がされた取引は、当該特定口座において処理された取引とみなして、同条の規定を適用する。
suppl-4151-8/art-78/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-78/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-78/par-2
In a specified account prescribed in Article 37-11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation, a when-issued transaction prescribed in Article 37-11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation in listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation) that was processed before January 1, 2004 in an account other than that specified account and for which the settlement is made on or after that date may be transferred from that account, pursuant to the provisions of Cabinet Order. In such a case, the provisions of that Article apply by deeming the transaction so transferred to be a transaction processed in that specified account.
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### 第七十九条（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account
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suppl-4151-8/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79
**第一項** 新租税特別措置法第三十七条の十一の四（第八項を除く。）の規定は、平成十六年一月一日以後に支払うべき同条第一項に規定する特定口座内保管上場株式等の譲渡の対価及び同項に規定する差金決済に係る差益に相当する金額並びに同日以後に行われる同項に規定する差金決済により生じた同条第三項第一号ロに規定する差損金額について適用し、同日前に支払うべき旧租税特別措置法第三十七条の十一の四第一項に規定する特定口座内保管上場株式等の譲渡の対価及び同項に規定する差金決済に係る差益に相当する金額並びに同日前に行われた同項に規定する差金決済により生じた同条第三項第一号ロに規定する差損金額については、なお従前の例による。
suppl-4151-8/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-1
The provisions of Article 37-11-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (8)) apply to the consideration for a transfer of listed shares, etc. held in a specified account prescribed in paragraph (1) of that Article and the amount equivalent to the gain from a cash settlement prescribed in that paragraph that are to be paid on or after January 1, 2004, and to the amount of settlement loss prescribed in paragraph (3), item (i), (b) of that Article arising from a cash settlement prescribed in paragraph (1) of that Article that is made on or after that date, and the provisions then in force continue to govern the consideration for a transfer of listed shares, etc. held in a specified account prescribed in Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the amount equivalent to the gain from a cash settlement prescribed in that paragraph that were to be paid before that date, and the amount of settlement loss prescribed in paragraph (3), item (i), (b) of that Article arising from a cash settlement prescribed in paragraph (1) of that Article that was made before that date.
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**第二項** 平成十五年四月一日から同年十二月三十一日までの期間（次項において「特例期間」という。）内に行われた旧租税特別措置法第三十七条の十一の四第一項の規定の適用を受ける同項の特定口座に係る同項に規定する特定口座内保管上場株式等の譲渡又は当該特定口座において処理された同項に規定する上場株式等の信用取引に係る差金決済により同項に規定する特定口座内調整所得金額が生じた場合における同項の規定の適用については、同項中「百分の十五」とあるのは、「百分の七」とする。
suppl-4151-8/art-79/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-2
With regard to the application of the provisions of Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an adjusted income amount in a specified account prescribed in that paragraph has arisen from a transfer of listed shares, etc. held in a specified account prescribed in that paragraph pertaining to a specified account referred to in that paragraph that is subject to the provisions of that paragraph, or from a cash settlement of a margin transaction in listed shares, etc. prescribed in that paragraph that was processed in that specified account, made during the period from April 1, 2003 to December 31, 2003 (referred to as the "special period" in the following paragraph), the phrase "15 percent" in that paragraph is deemed to be replaced with "7 percent".
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**第三項** 特例期間内の各月の末日において旧租税特別措置法第三十七条の十一の四第三項の規定の適用を受ける同項の特定口座に係る同項第一号に掲げる金額が同項第二号に掲げる金額を超える場合における同項の規定の適用については、同項中「百分の十五」とあるのは、「百分の七」とする。
suppl-4151-8/art-79/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-3
With regard to the application of the provisions of Article 37-11-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where, on the last day of each month within the special period, the amount listed in item (i) of that paragraph pertaining to a specified account referred to in that paragraph that is subject to the provisions of that paragraph exceeds the amount listed in item (ii) of that paragraph, the phrase "15 percent" in that paragraph is deemed to be replaced with "7 percent".
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**第四項** 平成十五年十二月三十一日において旧租税特別措置法第三十七条の十一の四第三項の特定口座を開設している同項の証券業者は、同日において当該特定口座に係る第一号に掲げる金額が第二号に掲げる金額を超える場合には、当該特定口座を開設する同項に規定する居住者又は国内に恒久的施設を有する非居住者に対し、当該超える部分の金額（次項において「超過額」という。）に相当する所得税を還付しなければならない。
suppl-4151-8/art-79/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-4
If, on December 31, 2003, with regard to a specified account referred to in Article 37-11-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a securities company referred to in that paragraph has opened as of that date, the amount listed in item (i) pertaining to that specified account exceeds the amount listed in item (ii), the securities company must refund income tax equivalent to the amount of that excess (referred to as the "excess amount" in the following paragraph) to the resident prescribed in that paragraph or the nonresident who has a permanent establishment in Japan who has opened that specified account:
machine translation, not official
**一** 平成十五年中に行われた当該特定口座に係る旧租税特別措置法第三十七条の十一の四第一項に規定する特定口座内保管上場株式等の譲渡又は当該特定口座において処理された同項に規定する上場株式等の信用取引に係る差金決済につき同項の規定による徴収をした、又は徴収をすべき所得税の額の合計額から同年中の各月につき同条第三項の規定による還付をした、又は還付をすべき所得税の額の合計額を控除した残額
suppl-4151-8/art-79/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-4/item-1
the amount remaining after deducting, from the total of the amounts of income tax that was collected, or was to be collected, under the provisions of Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation on transfers of listed shares, etc. held in a specified account prescribed in that paragraph pertaining to that specified account, or on cash settlements of margin transactions in listed shares, etc. prescribed in that paragraph that were processed in that specified account, made during 2003, the total of the amounts of income tax that was refunded, or was to be refunded, under the provisions of paragraph (3) of that Article for each month during that year;
machine translation, not official
**二** 当該特定口座について平成十五年において最後に行われた旧租税特別措置法第三十七条の十一の四第二項に規定する対象譲渡等に係る同項第一号に掲げる金額の百分の七に相当する金額
suppl-4151-8/art-79/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-4/item-2
the amount equivalent to 7 percent of the amount listed in Article 37-11-4, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation pertaining to the covered transfer, etc. prescribed in that paragraph last made in 2003 with regard to that specified account.
machine translation, not official
**第五項** 前項の規定による超過額の還付の手続その他同項の規定の適用に関し必要な事項は、政令で定める。
suppl-4151-8/art-79/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-5
The procedures for the refund of the excess amount under the provisions of the preceding paragraph and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
machine translation, not official
**第六項** 新租税特別措置法第三十七条の十一の四第八項の規定は、平成十六年一月一日以後に同項の源泉徴収選択口座において処理される新租税特別措置法第三十七条の十一の三第七項に規定する上場株式等の譲渡に係る同項の報告書について適用する。
suppl-4151-8/art-79/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-6
The provisions of Article 37-11-4, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to a report referred to in Article 37-11-3, paragraph (7) of the New Act on Special Measures Concerning Taxation pertaining to transfers of listed shares, etc. prescribed in that paragraph that are processed in a withholding-selected account referred to in Article 37-11-4, paragraph (8) on or after January 1, 2004.
machine translation, not official
**第七項** 旧租税特別措置法第三十七条の十一の四第一項に規定する特定口座源泉徴収選択届出書の提出がされた同項に規定する特定口座において平成十五年十二月三十一日までに処理された旧租税特別措置法第三十七条の十一の三第七項に規定する上場株式等の譲渡に係る同項の報告書（同項の規定により税務署長に提出することとされるものに限る。）については、同項の規定にかかわらず、その作成及び提出は、要しない。
suppl-4151-8/art-79/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-7
Notwithstanding the provisions of Article 37-11-3, paragraph (7) of the Former Act on Special Measures Concerning Taxation, a report referred to in that paragraph pertaining to transfers of listed shares, etc. prescribed in that paragraph that were processed by December 31, 2003 in a specified account prescribed in Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a written notification choosing withholding for a specified account prescribed in that paragraph has been submitted (limited to a report that is to be submitted to the district director pursuant to the provisions of Article 37-11-3, paragraph (7)) need not be prepared or submitted.
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### 第八十条（確定申告を要しない上場株式等の譲渡による所得に関する経過措置） — Transitional Measures Concerning Income from Transfers of Listed Shares, etc. for Which No Final Return Is Required
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suppl-4151-8/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-80
**第一項** 新租税特別措置法第三十七条の十一の五の規定は、平成十六年分以後の所得税について適用し、平成十五年分以前の所得税については、なお従前の例による。
suppl-4151-8/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-80/par-1
The provisions of Article 37-11-5 of the New Act on Special Measures Concerning Taxation apply to income tax for 2004 and subsequent years, and the provisions then in force continue to govern income tax for 2003 and prior years.
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### 第八十一条（特定中小会社が発行した株式に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. Pertaining to Shares Issued by Specified Small and Medium-Sized Companies
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suppl-4151-8/art-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-81
**第一項** 新租税特別措置法第三十七条の十三の三の規定は、個人が施行日以後に行う同条第一項に規定する特定中小会社の特定株式の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十七条の十三第八項に規定する特定中小会社の特定株式の譲渡については、なお従前の例による。
suppl-4151-8/art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-81/par-1
The provisions of Article 37-13-3 of the New Act on Special Measures Concerning Taxation apply to a transfer of specified shares of a specified small and medium-sized company prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of specified shares of a specified small and medium-sized company prescribed in Article 37-13, paragraph (8) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
machine translation, not official
### 第八十二条（公社債等の譲渡等による所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer, etc. of Public and Corporate Bonds, etc.
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suppl-4151-8/art-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-82
**第一項** 新租税特別措置法第三十七条の十五第一項第一号及び第二項第一号の規定は、平成十六年一月一日以後に行われるこれらの規定に規定する公社債等の譲渡について適用し、同日前に行われた旧租税特別措置法第三十七条の十五第一項第一号及び第二項第一号に規定する公社債等の譲渡については、なお従前の例による。
suppl-4151-8/art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-82/par-1
The provisions of Article 37-15, paragraph (1), item (i) and paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to a transfer of public and corporate bonds, etc. prescribed in those provisions that is made on or after January 1, 2004, and the provisions then in force continue to govern a transfer of public and corporate bonds, etc. prescribed in Article 37-15, paragraph (1), item (i) and paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation that was made before that date.
machine translation, not official
**第二項** 新租税特別措置法第三十七条の十五第一項第二号及び第二項第二号の規定は、平成十六年一月一日以後のこれらの規定に規定する公社債投資信託等の終了又は一部の解約について適用し、同日前の旧租税特別措置法第三十七条の十五第一項第二号及び第二項第二号に規定する公募証券投資信託等の終了又は一部の解約については、なお従前の例による。
suppl-4151-8/art-82/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-82/par-2
The provisions of Article 37-15, paragraph (1), item (ii) and paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after January 1, 2004, of a bond investment trust, etc. prescribed in those provisions, and the provisions then in force continue to govern the termination or partial cancellation, before that date, of a publicly offered securities investment trust, etc. prescribed in Article 37-15, paragraph (1), item (ii) and paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
**第三項** 平成十六年一月一日前に行われた旧租税特別措置法第三十七条の十五第一項第三号及び第二項第三号に規定する特定の投資法人の投資口の譲渡については、なお従前の例による。
suppl-4151-8/art-82/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-82/par-3
The provisions then in force continue to govern a transfer of investment units of a specified investment corporation prescribed in Article 37-15, paragraph (1), item (iii) and paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation that was made before January 1, 2004.
machine translation, not official
**第四項** 平成十六年一月一日前に生じた旧租税特別措置法第三十七条の十第四項各号に規定する事由により旧租税特別措置法第三十七条の十五第一項第四号及び第二項第四号に規定する特定の投資法人の投資口を有する者に対して交付される金額については、なお従前の例による。
suppl-4151-8/art-82/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-82/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-82/par-4
The provisions then in force continue to govern an amount delivered to a person holding investment units of a specified investment corporation prescribed in Article 37-15, paragraph (1), item (iv) and paragraph (2), item (iv) of the Former Act on Special Measures Concerning Taxation by reason of an event prescribed in any of the items of Article 37-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation that occurred before January 1, 2004.
machine translation, not official
### 第八十三条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit in the Case of Having Housing Loans, etc.
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suppl-4151-8/art-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-83
**第一項** 新租税特別措置法第四十一条第八項の規定は、同項の居住者が施行日以後に同項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋をその者の居住の用に供しないこととなった場合について適用する。
suppl-4151-8/art-83/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-83/par-1
The provisions of Article 41, paragraph (8) of the New Act on Special Measures Concerning Taxation apply in the case where a resident referred to in that paragraph has ceased, on or after the Effective Date, to use a house for residential use, an existing house or a house on which renovation work, etc. has been carried out, prescribed in that paragraph, as that person's own residence.
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### 第八十四条（償還差益等に係る分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Profit from Redemption, etc.
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suppl-4151-8/art-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-84
**第一項** 新租税特別措置法第四十一条の十二第二項の規定は、施行日以後に発行される同項に規定する割引債について適用し、施行日前に発行された旧租税特別措置法第四十一条の十二第二項に規定する割引債については、なお従前の例による。
suppl-4151-8/art-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-84/par-1
The provisions of Article 41-12, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to discount bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern discount bonds prescribed in Article 41-12, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第四十一条の十二第六項の規定は、施行日以後に支払をすべき同項に規定する償還差益について適用し、施行日前に支払をすべき旧租税特別措置法第四十一条の十二第六項に規定する償還差益については、なお従前の例による。
suppl-4151-8/art-84/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-84/par-2
The provisions of Article 41-12, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern profit from redemption prescribed in Article 41-12, paragraph (6) of the Former Act on Special Measures Concerning Taxation that was to be paid before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第四十一条の十二第九項第四号の規定は、施行日以後に発行される同号に規定する国債について適用する。
suppl-4151-8/art-84/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-84/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-84/par-3
The provisions of Article 41-12, paragraph (9), item (iv) of the New Act on Special Measures Concerning Taxation apply to national government bonds prescribed in that item that are issued on or after the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第四十一条の十二第九項第八号の規定は、附則第一条第十三号に定める日以後に発行される同項第八号に規定する国債について適用する。
suppl-4151-8/art-84/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-84/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-84/par-4
The provisions of Article 41-12, paragraph (9), item (viii) of the New Act on Special Measures Concerning Taxation apply to national government bonds prescribed in item (viii) of that paragraph that are issued on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions.
machine translation, not official
### 第八十五条（先物取引に係る雑所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions
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suppl-4151-8/art-85 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-85
**第一項** 新租税特別措置法第四十一条の十四（第一項第一号に係る部分に限る。）の規定は、個人が平成十五年一月一日以後に行う同項に規定する先物取引に係る同項に規定する差金等決済について適用し、個人が同日前に行った旧租税特別措置法第四十一条の十四第一項に規定する商品先物取引に係る同項に規定する差金等決済については、なお従前の例による。
suppl-4151-8/art-85/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-85/par-1
The provisions of Article 41-14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) apply to a settlement by payment of differences, etc. prescribed in that paragraph of futures transactions prescribed in that paragraph that an individual carries out on or after January 1, 2003, and the provisions then in force continue to govern a settlement by payment of differences, etc. prescribed in Article 41-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation of commodity futures transactions prescribed in that paragraph that an individual carried out before that date.
machine translation, not official
**第二項** 新租税特別措置法第四十一条の十四（第一項第二号に係る部分に限る。）の規定は、個人が平成十六年一月一日以後に行う同項に規定する先物取引に係る同項に規定する差金等決済について適用する。
suppl-4151-8/art-85/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-85/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-85/par-2
The provisions of Article 41-14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (ii)) apply to a settlement by payment of differences, etc. prescribed in that paragraph of futures transactions prescribed in that paragraph that an individual carries out on or after January 1, 2004.
machine translation, not official
### 第八十六条（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整） — Adjustment Between Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Tax Credit at a Fixed Rate
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suppl-4151-8/art-86 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-86
**第一項** 附則第六十二条第一項、第六十四条、第六十六条、第六十九条から第七十一条まで、第七十六条から第八十一条まで、第八十三条又は前条の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号）第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、所得税法等の一部を改正する法律（平成十五年法律第八号）附則第六十二条第一項、第六十四条、第六十六条、第六十九条から第七十一条まで、第七十六条から第八十一条まで、第八十三条及び第八十五条の規定並びに」とする。
suppl-4151-8/art-86/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-86/par-1
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999) in the case where the provisions of Article 62, paragraph (1), Article 64, Article 66, Articles 69 through 71, Articles 76 through 81 or Article 83 of the Supplementary Provisions or the preceding Article apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 62, paragraph (1), Article 64, Article 66, Articles 69 through 71, Articles 76 through 81, Article 83 and Article 85 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), and".
machine translation, not official
### 第八十七条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principles of Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4151-8/art-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-87
**第一項** 新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下附則第百二十二条までにおいて同じ。）の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4151-8/art-87/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-87/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter through Article 122 of the Supplementary Provisions) beginning on or after the Effective Date, and to corporation tax for consolidated business years, beginning on or after the Effective Date, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years, which began before the Effective Date, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
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### 第八十八条（試験研究費の額が増加した場合等の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Experimental Research Expenses Has Increased, etc.
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suppl-4151-8/art-88 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-88
**第一項** 新租税特別措置法第四十二条の四の規定は、法人の平成十五年一月一日以後に開始し、かつ、施行日以後に終了する事業年度分の法人税について適用し、法人の平成十五年一月一日前に開始した事業年度及び施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4151-8/art-88/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-88/par-1
The provisions of Article 42-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation that begin on or after January 1, 2003 and end on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before January 1, 2003 and business years that ended before the Effective Date.
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### 第八十九条（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4151-8/art-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-89
**第一項** 新租税特別措置法第四十二条の五第五項の規定は、法人税法第四条の五第一項の規定により同法第四条の二の承認が施行日後に取り消される場合について適用し、同項の規定により同条の承認が施行日以前に取り消された場合については、なお従前の例による。
suppl-4151-8/art-89/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-89/par-1
The provisions of Article 42-5, paragraph (5) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.
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### 第九十条（中小企業者等が機械等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small and Medium-Sized Enterprise, etc. Acquires Machinery, etc.
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suppl-4151-8/art-90 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-90
**第一項** 新租税特別措置法第四十二条の六の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同条第一項各号に掲げる減価償却資産について適用する。
suppl-4151-8/art-90/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-90/par-1
The provisions of Article 42-6 of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the items of paragraph (1) of that Article that a corporation acquires, manufactures or leases on or after the Effective Date.
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### 第九十一条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4151-8/art-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-91
**第一項** 新租税特別措置法第四十二条の七（第七項を除く。）の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の七第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4151-8/art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-91/par-1
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (excluding paragraph (7)) apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or leased before the Effective Date.
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**第二項** 新租税特別措置法第四十二条の七第七項の規定は、法人税法第四条の五第一項の規定により同法第四条の二の承認が施行日後に取り消される場合について適用し、同項の規定により同条の承認が施行日以前に取り消された場合については、なお従前の例による。
suppl-4151-8/art-91/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-91/par-2
The provisions of Article 42-7, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.
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### 第九十二条（事業化設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Commercialization Equipment, etc. Is Acquired, etc.
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suppl-4151-8/art-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-92
**第一項** 法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の八第一項に規定する事業化設備等については、なお従前の例による。
suppl-4151-8/art-92/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-92/par-1
The provisions then in force continue to govern commercialization equipment, etc. prescribed in Article 42-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or leased before the Effective Date.
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### 第九十三条（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa
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suppl-4151-8/art-93 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-93
**第一項** 新租税特別措置法第四十二条の九第四項の規定は、法人税法第四条の五第一項の規定により同法第四条の二の承認が施行日後に取り消される場合について適用し、同項の規定により同条の承認が施行日以前に取り消された場合については、なお従前の例による。
suppl-4151-8/art-93/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-93/par-1
The provisions of Article 42-9, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.
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### 第九十四条（沖縄の特定中小企業者が経営革新設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc., etc.
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suppl-4151-8/art-94 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-94 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-94
**第一項** 新租税特別措置法第四十二条の十第七項の規定は、法人税法第四条の五第一項の規定により同法第四条の二の承認が施行日後に取り消される場合について適用し、同項の規定により同条の承認が施行日以前に取り消された場合については、なお従前の例による。
suppl-4151-8/art-94/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-94/par-1
The provisions of Article 42-10, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.
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### 第九十五条（情報通信機器等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Information and Communications Equipment, etc. Is Acquired, etc.
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suppl-4151-8/art-95 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-95 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-95
**第一項** 新租税特別措置法第四十二条の十一の規定は、平成十五年一月一日以後に同条第一項に規定する情報通信機器等の取得若しくは製作又は賃借をする法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4151-8/art-95/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-95/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-95/par-1
The provisions of Article 42-11 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of a corporation that acquires, manufactures or leases information and communications equipment, etc. prescribed in paragraph (1) of that Article on or after January 1, 2003.
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**第二項** 法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の十一第一項各号に掲げる減価償却資産については、なお従前の例による。
suppl-4151-8/art-95/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-95/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-95/par-2
The provisions then in force continue to govern depreciable assets listed in the items of Article 42-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or leased before the Effective Date.
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### 第九十六条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4151-8/art-96 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96
**第一項** 新租税特別措置法第四十三条第一項（同項の表の第三号に係る部分に限る。）の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項の表の第三号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4151-8/art-96/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (iii) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第二項** 新租税特別措置法第四十三条の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する研究施設について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の二第一項に規定する研究施設については、なお従前の例による。
suppl-4151-8/art-96/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-2
The provisions of Article 43-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第三項** 新租税特別措置法第四十三条の三第二項の規定は、法人が施行日以後に取得等をする同項に規定する保全事業等資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の三第二項に規定する保全事業等資産については、なお従前の例による。
suppl-4151-8/art-96/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-3
The provisions of Article 43-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern conservation project assets, etc. prescribed in Article 43-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第四項** 新租税特別措置法第四十四条第一項の規定は、法人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4151-8/art-96/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-4
The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第五項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十四条の四第一項に規定する事業革新設備については、なお従前の例による。
suppl-4151-8/art-96/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-5
The provisions then in force continue to govern equipment for business innovation prescribed in Article 44-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第六項** 法人が平成十五年六月三十日までに取得等をする旧租税特別措置法第四十四条の四第二項に規定する製造過程管理高度化設備等については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4151-8/art-96/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-6
With regard to equipment for advanced manufacturing process control, etc. prescribed in Article 44-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a corporation makes an acquisition, etc. by June 30, 2003, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
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**第七項** 新租税特別措置法第四十四条の五第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定余暇利用施設について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十四条の五第一項に規定する特定余暇利用施設については、なお従前の例による。
suppl-4151-8/art-96/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-7
The provisions of Article 44-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified leisure facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified leisure facilities prescribed in Article 44-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
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**第八項** 新租税特別措置法第四十四条の六第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の六第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4151-8/art-96/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-8
The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第九項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の七第一項の表の第三号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4151-8/art-96/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-9
The provisions then in force continue to govern depreciable assets listed in the middle column of item (iii) of the table in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第十項** 新租税特別措置法第四十四条の九第一項の規定は、法人が施行日以後に取得等をする同項に規定する再商品化設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の九第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4151-8/art-96/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-10
The provisions of Article 44-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 44-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第十一項** 新租税特別措置法第四十五条第一項の規定は、法人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4151-8/art-96/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-11
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第十二項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十五条の二第一項に規定する機械及び装置については、なお従前の例による。
suppl-4151-8/art-96/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-12
The provisions then in force continue to govern machinery and equipment prescribed in Article 45-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第十三項** 新租税特別措置法第四十五条の二第一項の規定は、法人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十五条の三第一項に規定する医療用機器等については、なお従前の例による。
suppl-4151-8/art-96/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-13
The provisions of Article 45-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 45-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第十四項** 新租税特別措置法第四十五条の二第四項の規定は、法人が施行日以後に取得又は建設をする同項に規定する建替え病院用等建物について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十五条の三第四項に規定する建替え病院用建物については、なお従前の例による。
suppl-4151-8/art-96/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-14
The provisions of Article 45-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to replacement hospital buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern replacement hospital buildings prescribed in Article 45-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
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**第十五項** 新租税特別措置法第四十六条の三第一項（第一号に係る部分に限る。）の規定は、施行日以後に同号に規定する認定を受ける同号の法人の有する同号に定める減価償却資産について適用する。この場合において、施行日前に同号に規定する認定を受けたことのある同号の法人が施行日以後最初に同号に規定する認定を受けたときにおける同条の規定の適用については、同条第二項第一号中「期間（同項第一号に規定する新農業経営改善計画にあつては、同号に規定する他の農業経営改善計画に係る適用期間開始日以後五年を経過した日の前日を含む事業年度終了の日（当該前日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度終了の日）の翌日（その日が当該新農業経営改善計画に係る適用期間開始日前である場合には、当該新農業経営改善計画に係る適用期間開始日）から当該新農業経営改善計画に係る適用期間開始日以後五年を経過した日の前日までの期間）」とあるのは、「期間」とする。
suppl-4151-8/art-96/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-15
The provisions of Article 46-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i)) apply to depreciable assets specified in that item held by a corporation referred to in that item that receives the certification prescribed in that item on or after the Effective Date. In such a case, with regard to the application of the provisions of that Article when a corporation referred to in that item that has once received the certification prescribed in that item before the Effective Date receives the certification prescribed in that item for the first time on or after the Effective Date, the phrase "period (for a new farm management improvement plan prescribed in item (i) of that paragraph, the period from the day following the end of the business year that includes the day preceding the day on which five years have elapsed from the application period commencement date pertaining to the other farm management improvement plan prescribed in that item (where the business year that includes that preceding day falls under a consolidated business year, the end of that consolidated business year) (or, where that day is before the application period commencement date pertaining to that new farm management improvement plan, the application period commencement date pertaining to that new farm management improvement plan) to the day preceding the day on which five years have elapsed from the application period commencement date pertaining to that new farm management improvement plan)" in paragraph (2), item (i) of that Article is deemed to be replaced with "period".
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**第十六項** 施行日前に旧租税特別措置法第四十六条の三第一項第一号に規定する認定を受けた同号の法人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4151-8/art-96/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-16
With regard to depreciable assets specified in Article 46-3, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation held by a corporation referred to in that item that received the certification prescribed in that item before the Effective Date, the provisions of that Article (limited to the part pertaining to that item) remain in force.
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**第十七項** 新租税特別措置法第四十七条第三項の規定は、法人が施行日以後に取得又は新築をする同項に規定する高齢者向け優良賃貸住宅について適用する。
suppl-4151-8/art-96/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-17
The provisions of Article 47, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date.
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**第十八項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第三項に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第四項中「第六十八条の三十四第三項」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十五条第十八項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第六十八条の三十四第三項」とする。
suppl-4151-8/art-96/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-18
With regard to good-quality rental housing for the elderly prescribed in Article 47, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In such a case, the phrase "Article 68-34, paragraph (3)" in paragraph (4) of that Article is deemed to be replaced with "Article 68-34, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 115, paragraph (18) of the Supplementary Provisions of that Act".
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**第十九項** 新租税特別措置法第四十七条の二第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用する。
suppl-4151-8/art-96/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-19
The provisions of Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date.
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**第二十項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条の二第一項に規定する特定再開発建築物等については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十五第一項」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十五条第二十項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第六十八条の三十五第一項」とする。
suppl-4151-8/art-96/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-20
With regard to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions of that Article remain in force. In such a case, the phrase "Article 68-35, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 115, paragraph (20) of the Supplementary Provisions of that Act".
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**第二十一項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十九条第一項各号に掲げる資産については、なお従前の例による。
suppl-4151-8/art-96/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-21
The provisions then in force continue to govern assets listed in the items of Article 49, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第二十二項** 法人が施行日前に支出した旧租税特別措置法第五十二条第一項第三号、第四号又は第六号に定める負担金については、なお従前の例による。
suppl-4151-8/art-96/par-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-22
The provisions then in force continue to govern contributions specified in Article 52, paragraph (1), item (iii), (iv) or (vi) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date.
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**第二十三項** 第六項、第十六項、第十八項及び第二十項の規定の適用がある場合における新租税特別措置法第五十二条の二及び第五十二条の三の規定の適用については、新租税特別措置法第五十二条の二第一項中「又は第四十四条の四から第四十八条まで」とあるのは、「若しくは第四十四条の四から第四十八条まで又は所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十六条第六項、第十六項、第十八項若しくは第二十項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第四十四条の四（第二項に係る部分に限る。）、第四十六条の三第一項（第一号に係る部分に限る。）、第四十七条（第三項に係る部分に限る。）若しくは第四十七条の二」とする。
suppl-4151-8/art-96/par-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-23
With regard to the application of the provisions of Articles 52-2 and 52-3 of the New Act on Special Measures Concerning Taxation in the case where the provisions of paragraphs (6), (16), (18) and (20) apply, the phrase "or Articles 44-4 through 48" in Article 52-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Articles 44-4 through 48, or Article 44-4 (limited to the part pertaining to paragraph (2)), Article 46-3, paragraph (1) (limited to the part pertaining to item (i)), Article 47 (limited to the part pertaining to paragraph (3)) or Article 47-2 of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remain in force pursuant to the provisions of Article 96, paragraph (6), (16), (18) or (20) of the Supplementary Provisions of that Act".
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### 第九十七条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-4151-8/art-97 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-97 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-97
**第一項** 新租税特別措置法第五十五条の五の規定は、法人の附則第一条第十二号に定める日以後に積み立てた鉱害防止積立金について適用し、法人の同日前に積み立てた鉱害防止積立金については、なお従前の例による。
suppl-4151-8/art-97/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-97/par-1
The provisions of Article 55-5 of the New Act on Special Measures Concerning Taxation apply to mining pollution control reserve funds that a corporation has set aside on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern mining pollution control reserve funds that a corporation set aside before that date.
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**第二項** 旧租税特別措置法第五十七条第一項の表の各号の上欄に掲げる法人の施行日前に開始した各事業年度において同項の規定により所得の金額の計算上損金の額に算入されたプログラム等準備金の金額については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の五十一第一項の規定の」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号。以下この条において「平成十五年改正法」という。）第十二条の規定による改正前の租税特別措置法（以下この条において「旧法」という。）第六十八条の五十一第一項の規定の」と、「第六十八条の五十一第一項の規定に」とあるのは「旧法第六十八条の五十一第一項の規定に」と、同条第三項中「第六十八条の五十一第一項」とあるのは「旧法第六十八条の五十一第一項」と、「合併又は分割型分割」とあるのは「合併」と、同項第一号中「、適格現物出資又は適格事後設立」とあるのは「又は適格現物出資」と、同項第二号中「場合又は分割型分割により無償補修の全部又は一部を行わないこととなつた場合」とあるのは「場合」と、「金額又はその分割型分割直前における当該無償補修に係るプログラム等準備金の金額のうちその行わないこととなつた無償補修に係るものとして政令で定めるところにより計算した金額（当該分割型分割により当該無償補修の全部を行わないこととなつた場合には、その分割型分割直前におけるプログラム等準備金の金額）」とあるのは「金額」と、同条第四項及び第五項中「第六十八条の五十一第一項」とあるのは「旧法第六十八条の五十一第一項」と、同条第八項中「第六十八条の五十一第一項」とあるのは「旧法第六十八条の五十一第一項」と、「第六十八条の五十一第七項前段」とあるのは「平成十五年改正法附則第百十六条第二項の規定によりなおその効力を有するものとされる旧法第六十八条の五十一第七項前段」と、「「第六十八条の五十一第七項」とあるのは「「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十六条第二項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第六十八条の五十一第七項」と、「第五十七条第二項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十七条第二項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第五十七条第二項」と、同条第九項中「第六十八条の五十一第一項」とあるのは「旧法第六十八条の五十一第一項」と、「第六十八条の五十一第八項前段」とあるのは「平成十五年改正法附則第百十六条第二項の規定によりなおその効力を有するものとされる旧法第六十八条の五十一第八項前段」と、「「第六十八条の五十一第八項」とあるのは「「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十六条第二項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第六十八条の五十一第八項」と、「第五十七条第二項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十七条第二項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第五十七条第二項」とする。
suppl-4151-8/art-97/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-97/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-97/par-2
With regard to the amount of the reserve for programs, etc. that was included in deductible expenses in calculating the amount of income pursuant to the provisions of Article 57, paragraph (1) of the Former Act on Special Measures Concerning Taxation in each business year, beginning before the Effective Date, of a corporation listed in the left-hand column of any of the items of the table in that paragraph, the provisions of that Article remain in force. In such a case, in paragraph (2) of that Article, the phrase "the application of the provisions of Article 68-51, paragraph (1)" is deemed to be replaced with "the application of the provisions of Article 68-51, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003; hereinafter referred to in this Article as the '2003 Amendment Act') (hereinafter referred to in this Article as 'the Former Act')", and the phrase "pursuant to the provisions of Article 68-51, paragraph (1)" with "pursuant to the provisions of Article 68-51, paragraph (1) of the Former Act"; in paragraph (3) of that Article, the phrase "Article 68-51, paragraph (1)" is deemed to be replaced with "Article 68-51, paragraph (1) of the Former Act", and the phrase "merger or company split by split-off" with "merger"; in item (i) of that paragraph, the phrase ", qualified capital contribution in kind or qualified post-formation acquisition of assets" is deemed to be replaced with "or qualified capital contribution in kind"; in item (ii) of that paragraph, the phrase "case, or the case where all or part of the free repairs are no longer to be performed as a result of a company split by split-off" is deemed to be replaced with "case", and the phrase "amount, or the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to the free repairs that are no longer to be performed, out of the amount of the reserve for programs, etc. pertaining to those free repairs immediately before that company split by split-off (or, where all of those free repairs are no longer to be performed as a result of that company split by split-off, the amount of the reserve for programs, etc. immediately before that company split by split-off)" with "amount"; in paragraphs (4) and (5) of that Article, the phrase "Article 68-51, paragraph (1)" is deemed to be replaced with "Article 68-51, paragraph (1) of the Former Act"; in paragraph (8) of that Article, the phrase "Article 68-51, paragraph (1)" is deemed to be replaced with "Article 68-51, paragraph (1) of the Former Act", the phrase "the first sentence of Article 68-51, paragraph (7)" with "the first sentence of Article 68-51, paragraph (7) of the Former Act, which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of the 2003 Amendment Act", the phrase "'Article 68-51, paragraph (7)" with "'Article 68-51, paragraph (7) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 57, paragraph (2)" with "Article 57, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 97, paragraph (2) of the Supplementary Provisions of that Act"; and in paragraph (9) of that Article, the phrase "Article 68-51, paragraph (1)" is deemed to be replaced with "Article 68-51, paragraph (1) of the Former Act", the phrase "the first sentence of Article 68-51, paragraph (8)" with "the first sentence of Article 68-51, paragraph (8) of the Former Act, which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of the 2003 Amendment Act", the phrase "'Article 68-51, paragraph (8)" with "'Article 68-51, paragraph (8) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 57, paragraph (2)" with "Article 57, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 97, paragraph (2) of the Supplementary Provisions of that Act".
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### 第九十八条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
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suppl-4151-8/art-98 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-98
**第一項** 法人の施行日の前日を含む事業年度以前の各事業年度に旧租税特別措置法第五十八条第一項に規定する収入金額がある場合については、なお従前の例による。
suppl-4151-8/art-98/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-98/par-1
The provisions then in force continue to govern the case where a corporation has revenue prescribed in Article 58, paragraph (1) of the Former Act on Special Measures Concerning Taxation in its business year that includes the day preceding the Effective Date or in any business year prior thereto.
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### 第九十九条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
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suppl-4151-8/art-99 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-99 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-99
**第一項** 新租税特別措置法第六十四条第一項第三号並びに第六十五条第一項第二号及び第四号の規定は、法人が附則第一条第四号に定める日以後に行うこれらの規定に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十四条第一項第三号並びに第六十五条第一項第二号及び第四号に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4151-8/art-99/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-99/par-1
The provisions of Article 64, paragraph (1), item (iii) and Article 65, paragraph (1), items (ii) and (iv) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in those provisions that a corporation makes on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) and Article 65, paragraph (1), items (ii) and (iv) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
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**第二項** 附則第一条第四号に定める日以後に独立行政法人緑資源機構法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イ又は同項第二号の事業が施行された場合における新租税特別措置法第六十四条第一項及び第六十五条第一項の規定の適用については、新租税特別措置法第六十四条第一項第三号中「第十一条第一項第七号イの事業」とあるのは「第十一条第一項第七号イの事業若しくは同法附則第八条第一項の業務のうち旧農用地整備公団法（昭和四十九年法律第四十三号）第十九条第一項第一号イの事業」と、「第十六条第二項」とあるのは「第十六条第二項及び同法附則第八条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項」と、新租税特別措置法第六十五条第一項第二号中「第十一条第一項第八号の事業」とあるのは「第十一条第一項第八号の事業若しくは同法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第二号の事業」と、同項第三号中「第十一条第一項第七号イの事業」とあるのは「第十一条第一項第七号イの事業、同法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」とする。
suppl-4151-8/art-99/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-99/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-99/par-2
With regard to the application of the provisions of Article 64, paragraph (1) and Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where, on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, a project under Article 19, paragraph (1), item (i), (a) or item (ii) of that paragraph of the Former Agricultural Land Improvement Public Corporation Act, among the operations under Article 8, paragraph (1) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, has been implemented, the phrase "project under Article 11, paragraph (1), item (vii), (a)" in Article 64, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (vii), (a), or a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974) among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", the phrase "Article 16, paragraph (2)" with "Article 16, paragraph (2) and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of that Act", the phrase "project under Article 11, paragraph (1), item (viii)" in Article 65, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation with "project under Article 11, paragraph (1), item (viii), or a project under Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "project under Article 11, paragraph (1), item (vii), (a)" in item (iii) of that paragraph with "project under Article 11, paragraph (1), item (vii), (a), a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act".
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**第三項** 新租税特別措置法第六十五条の四第一項第十九号の規定は、法人が附則第一条第十三号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4151-8/art-99/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-99/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-99/par-3
The provisions of Article 65-4, paragraph (1), item (xix) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
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**第四項** 新租税特別措置法第六十五条の四第一項第二十三号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4151-8/art-99/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-99/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-99/par-4
The provisions of Article 65-4, paragraph (1), item (xxiii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
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**第五項** 法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第二十号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4151-8/art-99/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-99/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-99/par-5
The provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xx) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
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### 第百条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
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suppl-4151-8/art-100 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-100
**第一項** 旧租税特別措置法第六十六条の十第一項第三号、第四号又は第六号に掲げる法人が施行日前に取得又は製作をしたこれらの号に定める固定資産については、なお従前の例による。
suppl-4151-8/art-100/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-100/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-100/par-1
The provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (iii), (iv) or (vi) of the Former Act on Special Measures Concerning Taxation that a corporation listed in any of those items acquired or manufactured before the Effective Date.
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### 第百一条（特定の基金に対する負担金等の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds
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suppl-4151-8/art-101 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-101 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-101
**第一項** 新租税特別措置法第六十六条の十一第一項第四号の規定は、法人が附則第一条第十二号に定める日以後に支出する同項第四号に掲げる負担金について適用し、法人が同日前に支出した旧租税特別措置法第六十六条の十一第一項第四号に掲げる負担金については、なお従前の例による。
suppl-4151-8/art-101/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-101/par-1
The provisions of Article 66-11, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation apply to contributions listed in item (iv) of that paragraph that a corporation pays on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern contributions listed in Article 66-11, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a corporation paid before that date.
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**第二項** 新租税特別措置法第六十六条の十一第一項第五号の規定は、法人が施行日以後に支出する同号に掲げる負担金について適用する。
suppl-4151-8/art-101/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-101/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-101/par-2
The provisions of Article 66-11, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation apply to contributions listed in that item that a corporation pays on or after the Effective Date.
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### 第百二条（認定特定非営利活動法人に対する寄附金の損金算入等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations
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suppl-4151-8/art-102 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-102 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-102
**第一項** 新租税特別措置法第六十六条の十一の二第一項の規定は、同項に規定する認定特定非営利活動法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4151-8/art-102/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-102/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-102/par-1
The provisions of Article 66-11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of a certified specified nonprofit corporation prescribed in that paragraph.
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### 第百三条（欠損金の繰越期間の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Carryover Period of Losses
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suppl-4151-8/art-103 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-103
**第一項** 新租税特別措置法第六十六条の十二第一項の規定は、法人の附則第一条第十号に定める日以後に終了する事業年度において生じた同項に規定する設備廃棄等による欠損金額について適用し、法人の同日前に終了した事業年度において生じた旧租税特別措置法第六十六条の十二第一項に規定する設備廃棄等による欠損金額については、なお従前の例による。
suppl-4151-8/art-103/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-103/par-1
The provisions of Article 66-12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of loss arising from equipment disposal, etc. prescribed in that paragraph that has arisen in a business year of a corporation ending on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern the amount of loss arising from equipment disposal, etc. prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that arose in a business year of a corporation that ended before that date.
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**第二項** 旧租税特別措置法第六十六条の十三第三項第二号に定める期間内に同条第二項第二号に規定する認定を受けた同号に掲げる法人の同項に規定する特例欠損金額については、なお従前の例による。
suppl-4151-8/art-103/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-103/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-103/par-2
The provisions then in force continue to govern the special amount of loss prescribed in Article 66-13, paragraph (2) of the Former Act on Special Measures Concerning Taxation of a corporation listed in item (ii) of that paragraph that received the certification prescribed in that item within the period specified in paragraph (3), item (ii) of that Article.
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### 第百四条（特定の医療法人の法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Corporation Tax Rate for Specified Medical Care Corporations
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suppl-4151-8/art-104 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-104 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-104
**第一項** 新租税特別措置法第六十七条の二第一項の規定は、医療法人の施行日以後に終了する事業年度分の法人税について適用し、医療法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4151-8/art-104/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-104/par-1
The provisions of Article 67-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a medical care corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a medical care corporation that ended before the Effective Date.
machine translation, not official
**第二項** 医療法人が、施行日前に旧租税特別措置法第六十七条の二第一項の規定により受けた財務大臣の承認は、新租税特別措置法第六十七条の二第一項の規定により受けた国税庁長官の承認とみなす。
suppl-4151-8/art-104/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-104/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-104/par-2
The approval of the Minister of Finance that a medical care corporation received before the Effective Date pursuant to the provisions of Article 67-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be the approval of the Commissioner of the National Tax Agency received pursuant to the provisions of Article 67-2, paragraph (1) of the New Act on Special Measures Concerning Taxation.
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### 第百五条（振替国債の利子等の非課税に関する経過措置） — Transitional Measures Concerning the Tax Exemption on Interest, etc. on Book-Entry Government Bonds
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suppl-4151-8/art-105 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-105
**第一項** 新租税特別措置法第六十七条の十六第三項の規定は、外国法人が施行日以後に発行される同項に規定する特定短期公社債につき支払を受ける同項に規定する償還差益について適用し、外国法人が施行日前に発行された旧租税特別措置法第六十七条の十六第三項に規定する特定短期公社債につき支払を受ける同項に規定する償還差益については、なお従前の例による。
suppl-4151-8/art-105/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-105/par-1
The provisions of Article 67-16, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph that a foreign corporation receives on specified short-term public and corporate bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern profit from redemption prescribed in Article 67-16, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a foreign corporation receives on specified short-term public and corporate bonds prescribed in that paragraph that were issued before the Effective Date.
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### 第百六条（特定目的信託に係る課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation Pertaining to Special Purpose Trusts
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suppl-4151-8/art-106 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-106 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-106
**第一項** 新租税特別措置法第六十八条の三の三第一項第二号イ及び第六十八条の三の四第一項第二号イの規定は、特定信託（法人税法第二条第二十九号の三に規定する特定信託をいう。以下この条において同じ。）の受託者である法人の施行日以後に開始する計算期間（法人税法第十五条の三第一項から第三項までに規定する計算期間をいう。以下この条において同じ。）分の法人税について適用し、特定信託の受託者である法人の施行日前に開始した計算期間分の法人税については、なお従前の例による。
suppl-4151-8/art-106/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-106/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-106/par-1
The provisions of Article 68-3-3, paragraph (1), item (ii), (a) and Article 68-3-4, paragraph (1), item (ii), (a) of the New Act on Special Measures Concerning Taxation apply to corporation tax for calculation periods (meaning the calculation periods prescribed in Article 15-3, paragraphs (1) through (3) of the Corporation Tax Act; the same applies hereinafter in this Article), beginning on or after the Effective Date, of a corporation that is the trustee of a specified trust (meaning a specified trust prescribed in Article 2, item (xxix)-3 of the Corporation Tax Act; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporation tax for calculation periods, which began before the Effective Date, of a corporation that is the trustee of a specified trust.
machine translation, not official
### 第百七条（連結法人の試験研究費の額が増加した場合等の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Experimental Research Expenses of a Consolidated Corporation Has Increased, etc.
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suppl-4151-8/art-107 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-107
**第一項** 新租税特別措置法第六十八条の九の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この条において同じ。）が平成十五年一月一日以後に開始し、かつ、施行日以後に終了する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が平成十五年一月一日前に開始した連結事業年度及び施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4151-8/art-107/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-107/par-1
The provisions of Article 68-9 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this Article) begins on or after January 1, 2003 and which end on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before January 1, 2003 and for consolidated business years that ended before the Effective Date.
machine translation, not official
### 第百八条（連結法人がエネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure
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suppl-4151-8/art-108 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-108 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-108
**第一項** 新租税特別措置法第六十八条の十第五項の規定は、法人税法第四条の五第一項の規定により同法第四条の二の承認が施行日後に取り消される場合について適用し、同項の規定により同条の承認が施行日以前に取り消された場合については、なお従前の例による。
suppl-4151-8/art-108/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-108/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-108/par-1
The provisions of Article 68-10, paragraph (5) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.
machine translation, not official
### 第百九条（中小連結法人が機械等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
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suppl-4151-8/art-109 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-109 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-109
**第一項** 新租税特別措置法第六十八条の十一の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する特定機械装置等及び同条第三項に規定する減価償却資産について適用する。
suppl-4151-8/art-109/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-109/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-109/par-1
The provisions of Article 68-11 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in paragraph (1) of that Article and depreciable assets prescribed in paragraph (3) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or leases on or after the Effective Date.
machine translation, not official
### 第百十条（特定中小連結法人が事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation Acquires Business Base Strengthening Equipment, etc.
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suppl-4151-8/art-110 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-110
**第一項** 新租税特別措置法第六十八条の十二（第七項を除く。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第六十八条の十一第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4151-8/art-110/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-110/par-1
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (excluding paragraph (7)) apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 68-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or leased before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十二第七項の規定は、法人税法第四条の五第一項の規定により同法第四条の二の承認が施行日後に取り消される場合について適用し、同項の規定により同条の承認が施行日以前に取り消された場合については、なお従前の例による。
suppl-4151-8/art-110/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-110/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-110/par-2
The provisions of Article 68-12, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.
machine translation, not official
### 第百十一条（特別中小連結法人が事業化設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Special Small or Medium-Sized Consolidated Corporation Acquires Commercialization Equipment, etc., etc.
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suppl-4151-8/art-111 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-111 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-111
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第六十八条の十二第一項に規定する事業化設備等については、なお従前の例による。
suppl-4151-8/art-111/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-111/par-1
The provisions then in force continue to govern commercialization equipment, etc. prescribed in Article 68-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or leased before the Effective Date.
machine translation, not official
### 第百十二条（連結法人が沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in Specified Areas of Okinawa
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suppl-4151-8/art-112 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-112 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-112
**第一項** 新租税特別措置法第六十八条の十三第四項の規定は、法人税法第四条の五第一項の規定により同法第四条の二の承認が施行日後に取り消される場合について適用し、同項の規定により同条の承認が施行日以前に取り消された場合については、なお従前の例による。
suppl-4151-8/art-112/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-112/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-112/par-1
The provisions of Article 68-13, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.
machine translation, not official
### 第百十三条（沖縄の特定中小連結法人が経営革新設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc., etc.
caption: machine translation, not official
suppl-4151-8/art-113 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-113 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-113
**第一項** 新租税特別措置法第六十八条の十四第七項の規定は、法人税法第四条の五第一項の規定により同法第四条の二の承認が施行日後に取り消される場合について適用し、同項の規定により同条の承認が施行日以前に取り消された場合については、なお従前の例による。
suppl-4151-8/art-113/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-113/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-113/par-1
The provisions of Article 68-14, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.
machine translation, not official
### 第百十四条（連結法人が情報通信機器等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Information and Communications Equipment, etc., etc.
caption: machine translation, not official
suppl-4151-8/art-114 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-114 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-114
**第一項** 新租税特別措置法第六十八条の十五の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で平成十五年一月一日以後に同条第一項に規定する情報通信機器等の取得若しくは製作又は賃借をしたものの施行日以後に終了する連結事業年度分の法人税について適用する。
suppl-4151-8/art-114/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-114/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-114/par-1
The provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has acquired, manufactured or leased information and communications equipment, etc. prescribed in paragraph (1) of that Article on or after January 1, 2003.
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第六十八条の十五第一項に規定する特定機械装置等及び同条第三項に規定する減価償却資産については、なお従前の例による。
suppl-4151-8/art-114/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-114/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-114/par-2
The provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 68-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation and depreciable assets prescribed in paragraph (3) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or leased before the Effective Date.
machine translation, not official
### 第百十五条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
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suppl-4151-8/art-115 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115
**第一項** 新租税特別措置法第六十八条の十六第一項（同項の表の第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十六第一項の表の第三号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4151-8/art-115/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-1
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (iii) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十七第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する研究施設について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十七第一項に規定する研究施設については、なお従前の例による。
suppl-4151-8/art-115/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-2
The provisions of Article 68-17, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 68-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の十八第二項の規定は、連結親法人が施行日以後に取得等をする同項に規定する保全事業等資産について適用し、連結親法人が施行日前に取得等をした旧租税特別措置法第六十八条の十八第二項に規定する保全事業等資産については、なお従前の例による。
suppl-4151-8/art-115/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-3
The provisions of Article 68-18, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in that paragraph for which a consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern conservation project assets, etc. prescribed in Article 68-18, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の十九第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十九第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4151-8/art-115/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-4
The provisions of Article 68-19, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 68-19, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の二十一第一項に規定する事業革新設備については、なお従前の例による。
suppl-4151-8/art-115/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-5
The provisions then in force continue to govern equipment for business innovation prescribed in Article 68-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
machine translation, not official
**第六項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成十五年六月三十日までに取得等をする旧租税特別措置法第六十八条の二十一第二項に規定する製造過程管理高度化設備等については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4151-8/art-115/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-6
With regard to equipment for advanced manufacturing process control, etc. prescribed in Article 68-21, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. by June 30, 2003, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の二十二第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は建設をする同項に規定する特定余暇利用施設について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は建設をした旧租税特別措置法第六十八条の二十二第一項に規定する特定余暇利用施設については、なお従前の例による。
suppl-4151-8/art-115/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-7
The provisions of Article 68-22, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified leisure facilities prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified leisure facilities prescribed in Article 68-22, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date.
machine translation, not official
**第八項** 新租税特別措置法第六十八条の二十三第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十三第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4151-8/art-115/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-8
The provisions of Article 68-23, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 68-23, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第九項** 連結親法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十四第一項の表の第三号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4151-8/art-115/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-9
The provisions then in force continue to govern depreciable assets listed in the middle column of item (iii) of the table in Article 68-24, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第十項** 新租税特別措置法第六十八条の二十五第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する再商品化設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十五第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4151-8/art-115/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-10
The provisions of Article 68-25, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 68-25, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第十一項** 新租税特別措置法第六十八条の二十七第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十七第一項に規定する工業用機械等については、なお従前の例による。
suppl-4151-8/art-115/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-11
The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第十二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の二十八第一項に規定する機械及び装置については、なお従前の例による。
suppl-4151-8/art-115/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-12
The provisions then in force continue to govern machinery and equipment prescribed in Article 68-28, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
machine translation, not official
**第十三項** 新租税特別措置法第六十八条の二十九第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の二十九第一項に規定する医療用機器等については、なお従前の例による。
suppl-4151-8/art-115/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-13
The provisions of Article 68-29, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 68-29, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
machine translation, not official
**第十四項** 新租税特別措置法第六十八条の二十九第四項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は建設をする同項に規定する建替え病院用等建物について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は建設をした旧租税特別措置法第六十八条の二十九第四項に規定する建替え病院用建物については、なお従前の例による。
suppl-4151-8/art-115/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-14
The provisions of Article 68-29, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to replacement hospital buildings, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern replacement hospital buildings prescribed in Article 68-29, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date.
machine translation, not official
**第十五項** 新租税特別措置法第六十八条の三十二第一項（第一号に係る部分に限る。）の規定は、施行日以後に同号に規定する認定を受ける同号の連結親法人又はその連結子法人の有する同号に定める減価償却資産について適用する。この場合において、施行日前に同号に規定する認定を受けたことのある同号の連結親法人又はその連結子法人が施行日以後最初に同号に規定する認定を受けたときにおける同条の規定の適用については、同条第二項第一号中「期間（同項第一号に規定する新農業経営改善計画にあつては、同号に規定する他の農業経営改善計画に係る適用期間開始日以後五年を経過した日の前日を含む連結事業年度終了の日（当該前日を含む事業年度が連結事業年度に該当しない場合には、当該事業年度終了の日）の翌日（その日が当該新農業経営改善計画に係る適用期間開始日前である場合には、当該新農業経営改善計画に係る適用期間開始日）から当該新農業経営改善計画に係る適用期間開始日以後五年を経過した日の前日までの期間）」とあるのは、「期間」とする。
suppl-4151-8/art-115/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-15
The provisions of Article 68-32, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i)) apply to depreciable assets specified in that item held by a consolidated parent corporation referred to in that item, or its consolidated subsidiary corporation, that receives the certification prescribed in that item on or after the Effective Date. In such a case, with regard to the application of the provisions of that Article when a consolidated parent corporation referred to in that item, or its consolidated subsidiary corporation, that has once received the certification prescribed in that item before the Effective Date receives the certification prescribed in that item for the first time on or after the Effective Date, the phrase "period (for a new farm management improvement plan prescribed in item (i) of that paragraph, the period from the day following the end of the consolidated business year that includes the day preceding the day on which five years have elapsed from the application period commencement date pertaining to the other farm management improvement plan prescribed in that item (where the business year that includes that preceding day does not fall under a consolidated business year, the end of that business year) (or, where that day is before the application period commencement date pertaining to that new farm management improvement plan, the application period commencement date pertaining to that new farm management improvement plan) to the day preceding the day on which five years have elapsed from the application period commencement date pertaining to that new farm management improvement plan)" in paragraph (2), item (i) of that Article is deemed to be replaced with "period".
machine translation, not official
**第十六項** 施行日前に旧租税特別措置法第六十八条の三十二第一項第一号に規定する認定を受けた同号の連結親法人又はその連結子法人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4151-8/art-115/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-16
With regard to depreciable assets specified in Article 68-32, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation referred to in that item, or its consolidated subsidiary corporation, that received the certification prescribed in that item before the Effective Date, the provisions of that Article (limited to the part pertaining to that item) remain in force.
machine translation, not official
**第十七項** 新租税特別措置法第六十八条の三十四第三項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は新築をする同項に規定する高齢者向け優良賃貸住宅について適用する。
suppl-4151-8/art-115/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-17
The provisions of Article 68-34, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.
machine translation, not official
**第十八項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十四第三項に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第四項中「第四十七条第三項」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十六条第十八項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第四十七条第三項」とする。
suppl-4151-8/art-115/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-18
With regard to good-quality rental housing for the elderly prescribed in Article 68-34, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In such a case, the phrase "Article 47, paragraph (3)" in paragraph (4) of that Article is deemed to be replaced with "Article 47, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 96, paragraph (18) of the Supplementary Provisions of that Act".
machine translation, not official
**第十九項** 新租税特別措置法第六十八条の三十五第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用する。
suppl-4151-8/art-115/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-19
The provisions of Article 68-35, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.
machine translation, not official
**第二十項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十五第一項に規定する特定再開発建築物等については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第四十七条の二第一項」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十六条第二十項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第四十七条の二第一項」とする。
suppl-4151-8/art-115/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-20
With regard to specified redevelopment buildings, etc. prescribed in Article 68-35, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of that Article remain in force. In such a case, the phrase "Article 47-2, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 96, paragraph (20) of the Supplementary Provisions of that Act".
machine translation, not official
**第二十一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の三十七第一項に規定する資産については、なお従前の例による。
suppl-4151-8/art-115/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-21
The provisions then in force continue to govern assets prescribed in Article 68-37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
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**第二十二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に支出した旧租税特別措置法第六十八条の三十九第一項に規定する負担金（旧租税特別措置法第五十二条第一項第三号、第四号又は第六号に定める負担金に限る。）については、なお従前の例による。
suppl-4151-8/art-115/par-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-22
The provisions then in force continue to govern contributions prescribed in Article 68-39, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to contributions specified in Article 52, paragraph (1), item (iii), (iv) or (vi) of the Former Act on Special Measures Concerning Taxation) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation paid before the Effective Date.
machine translation, not official
**第二十三項** 第六項、第十六項、第十八項及び第二十項の規定の適用がある場合における新租税特別措置法第六十八条の四十及び第六十八条の四十一の規定の適用については、新租税特別措置法第六十八条の四十第一項中「又は第六十八条の二十九から第六十八条の三十六まで」とあるのは、「若しくは第六十八条の二十九から第六十八条の三十六まで又は所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十五条第六項、第十六項、第十八項若しくは第二十項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第六十八条の二十一第二項、第六十八条の三十二第一項（第一号に係る部分に限る。）、第六十八条の三十四（第三項に係る部分に限る。）若しくは第六十八条の三十五」とする。
suppl-4151-8/art-115/par-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-23
With regard to the application of the provisions of Articles 68-40 and 68-41 of the New Act on Special Measures Concerning Taxation in the case where the provisions of paragraphs (6), (16), (18) and (20) apply, the phrase "or Articles 68-29 through 68-36" in Article 68-40, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Articles 68-29 through 68-36, or Article 68-21, paragraph (2), Article 68-32, paragraph (1) (limited to the part pertaining to item (i)), Article 68-34 (limited to the part pertaining to paragraph (3)) or Article 68-35 of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remain in force pursuant to the provisions of Article 115, paragraph (6), (16), (18) or (20) of the Supplementary Provisions of that Act".
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### 第百十六条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations
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suppl-4151-8/art-116 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-116 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-116
**第一項** 新租税特別措置法第六十八条の四十四の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の附則第一条第十二号に定める日以後に積み立てた鉱害防止積立金について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同日前に積み立てた鉱害防止積立金については、なお従前の例による。
suppl-4151-8/art-116/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-116/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-116/par-1
The provisions of Article 68-44 of the New Act on Special Measures Concerning Taxation apply to mining pollution control reserve funds that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has set aside on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern mining pollution control reserve funds that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation set aside before that date.
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**第二項** 旧租税特別措置法第六十八条の五十一第一項の表の各号の上欄に掲げる連結法人の施行日前に開始した各連結事業年度において同項の規定により連結所得の金額の計算上損金の額に算入されたプログラム等準備金の金額については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第五十七条第一項の規定の」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法（以下この条において「旧法」という。）第五十七条第一項の規定の」と、「第五十七条第一項の規定に」とあるのは「旧法第五十七条第一項の規定に」と、同条第三項中「第五十七条第一項」とあるのは「旧法第五十七条第一項」と、「合併又は分割型分割」とあるのは「合併」と、同項第一号中「、適格現物出資又は適格事後設立」とあるのは「又は適格現物出資」と、同項第二号中「場合又は分割型分割（その分割型分割の日が連結親法人事業年度開始の日である場合の当該分割型分割に限る。）により無償補修の全部又は一部を行わないこととなつた場合」とあるのは「場合」と、「金額又はその分割型分割直前における当該無償補修に係るプログラム等準備金の金額のうちその行わないこととなつた無償補修に係るものとして政令で定めるところにより計算した金額（当該分割型分割により当該無償補修の全部を行わないこととなつた場合には、その分割型分割直前におけるプログラム等準備金の金額）」とあるのは「金額」と、同項第三号中「連結子法人の解散にあつてはその解散の日」とあるのは「連結子法人の破産手続開始の決定による解散にあつてはその破産手続開始の決定の日」と、同条第七項中「第五十七条第一項」とあるのは「旧法第五十七条第一項」と、「第五十七条第八項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十七条第二項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第五十七条第八項」と、「第六十八条の五十一第二項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十六条第二項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第六十八条の五十一第二項」と、同条第八項中「第五十七条第一項」とあるのは「旧法第五十七条第一項」と、「適格分割型分割（その適格分割型分割の日がその連結親法人事業年度開始の日である場合の当該適格分割型分割に限る。）に」とあるのは「適格分割型分割に」と、「第五十七条第九項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十七条第二項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第五十七条第九項」と、「第六十八条の五十一第二項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十六条第二項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第六十八条の五十一第二項」とする。
suppl-4151-8/art-116/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-116/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-116/par-2
With regard to the amount of the reserve for programs, etc. that was included in deductible expenses in calculating the amount of consolidated income pursuant to the provisions of Article 68-51, paragraph (1) of the Former Act on Special Measures Concerning Taxation in each consolidated business year, beginning before the Effective Date, of a consolidated corporation listed in the left-hand column of any of the items of the table in that paragraph, the provisions of that Article remain in force. In such a case, in paragraph (2) of that Article, the phrase "the application of the provisions of Article 57, paragraph (1)" is deemed to be replaced with "the application of the provisions of Article 57, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) (hereinafter referred to in this Article as 'the Former Act')", and the phrase "pursuant to the provisions of Article 57, paragraph (1)" with "pursuant to the provisions of Article 57, paragraph (1) of the Former Act"; in paragraph (3) of that Article, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the Former Act", and the phrase "merger or company split by split-off" with "merger"; in item (i) of that paragraph, the phrase ", qualified capital contribution in kind or qualified post-formation acquisition of assets" is deemed to be replaced with "or qualified capital contribution in kind"; in item (ii) of that paragraph, the phrase "case, or the case where all or part of the free repairs are no longer to be performed as a result of a company split by split-off (limited to a company split by split-off whose date is the first day of a consolidated parent corporation business year)" is deemed to be replaced with "case", and the phrase "amount, or the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to the free repairs that are no longer to be performed, out of the amount of the reserve for programs, etc. pertaining to those free repairs immediately before that company split by split-off (or, where all of those free repairs are no longer to be performed as a result of that company split by split-off, the amount of the reserve for programs, etc. immediately before that company split by split-off)" with "amount"; in item (iii) of that paragraph, the phrase "for the dissolution of a consolidated subsidiary corporation, the date of that dissolution" is deemed to be replaced with "for the dissolution of a consolidated subsidiary corporation by an order commencing bankruptcy proceedings, the date of that order commencing bankruptcy proceedings"; in paragraph (7) of that Article, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the Former Act", the phrase "Article 57, paragraph (8)" with "Article 57, paragraph (8) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 97, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 68-51, paragraph (2)" with "Article 68-51, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act"; and in paragraph (8) of that Article, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the Former Act", the phrase "to a qualified company split by split-off (limited to a qualified company split by split-off whose date is the first day of that consolidated parent corporation business year)" with "to a qualified company split by split-off", the phrase "Article 57, paragraph (9)" with "Article 57, paragraph (9) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 97, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 68-51, paragraph (2)" with "Article 68-51, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act".
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### 第百十七条（連結法人の技術等海外取引に係る連結所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Consolidated Income from Overseas Transactions Involving Technology, etc. of Consolidated Corporations
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suppl-4151-8/art-117 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-117 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-117
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日の前日を含む連結事業年度以前の各連結事業年度に旧租税特別措置法第六十八条の六十第一項に規定する収入金額がある場合については、なお従前の例による。
suppl-4151-8/art-117/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-117/par-1
The provisions then in force continue to govern the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has revenue prescribed in Article 68-60, paragraph (1) of the Former Act on Special Measures Concerning Taxation in its consolidated business year that includes the day preceding the Effective Date or in any consolidated business year prior thereto.
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### 第百十八条（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Consolidated Corporations
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suppl-4151-8/art-118 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118
**第一項** 新租税特別措置法第六十八条の七十第一項（新租税特別措置法第六十四条第一項第三号に係る部分に限る。）及び新租税特別措置法第六十八条の七十二第一項（新租税特別措置法第六十五条第一項第二号及び第四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第四号に定める日以後に行う新租税特別措置法第六十四条第一項第三号並びに第六十五条第一項第二号及び第四号に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十四条第一項第三号並びに第六十五条第一項第二号及び第四号に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4151-8/art-118/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118/par-1
The provisions of Article 68-70, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 64, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation) and Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65, paragraph (1), items (ii) and (iv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) and Article 65, paragraph (1), items (ii) and (iv) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) and Article 65, paragraph (1), items (ii) and (iv) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before that date.
machine translation, not official
**第二項** 附則第一条第四号に定める日以後に独立行政法人緑資源機構法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イ又は同項第二号の事業が施行された場合における新租税特別措置法第六十八条の七十第一項及び第六十八条の七十二第一項の規定の適用については、新租税特別措置法第六十四条第一項第三号中「第十一条第一項第七号イの事業」とあるのは「第十一条第一項第七号イの事業若しくは同法附則第八条第一項の業務のうち旧農用地整備公団法（昭和四十九年法律第四十三号）第十九条第一項第一号イの事業」と、「第十六条第二項」とあるのは「第十六条第二項及び同法附則第八条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項」と、新租税特別措置法第六十五条第一項第二号中「第十一条第一項第八号の事業」とあるのは「第十一条第一項第八号の事業若しくは同法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第二号の事業」と、同項第三号中「第十一条第一項第七号イの事業」とあるのは「第十一条第一項第七号イの事業、同法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」とする。
suppl-4151-8/art-118/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118/par-2
With regard to the application of the provisions of Article 68-70, paragraph (1) and Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where, on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, a project under Article 19, paragraph (1), item (i), (a) or item (ii) of that paragraph of the Former Agricultural Land Improvement Public Corporation Act, among the operations under Article 8, paragraph (1) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, has been implemented, the phrase "project under Article 11, paragraph (1), item (vii), (a)" in Article 64, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (vii), (a), or a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974) among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", the phrase "Article 16, paragraph (2)" with "Article 16, paragraph (2) and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of that Act", the phrase "project under Article 11, paragraph (1), item (viii)" in Article 65, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation with "project under Article 11, paragraph (1), item (viii), or a project under Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "project under Article 11, paragraph (1), item (vii), (a)" in item (iii) of that paragraph with "project under Article 11, paragraph (1), item (vii), (a), a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act".
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**第三項** 新租税特別措置法第六十八条の七十五第一項（新租税特別措置法第六十五条の四第一項第十九号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十三号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4151-8/art-118/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118/par-3
The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xix) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before that date.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の七十五第一項（新租税特別措置法第六十五条の四第一項第二十三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4151-8/art-118/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118/par-4
The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xxiii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
machine translation, not official
**第五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十八第一項の表の第十八号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4151-8/art-118/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118/par-5
The provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xviii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
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### 第百十九条（連結親法人である鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc. That Are Consolidated Parent Corporations
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suppl-4151-8/art-119 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-119
**第一項** 連結親法人で旧租税特別措置法第六十六条の十第一項第三号、第四号又は第六号に掲げるものが施行日前に取得又は製作をした旧租税特別措置法第六十八条の九十四第一項に規定する試験研究用資産（これらの号に定める固定資産に限る。）については、なお従前の例による。
suppl-4151-8/art-119/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-119/par-1
The provisions then in force continue to govern assets for experimental research prescribed in Article 68-94, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to fixed assets specified in those items) that a consolidated parent corporation listed in Article 66-10, paragraph (1), item (iii), (iv) or (vi) of the Former Act on Special Measures Concerning Taxation acquired or manufactured before the Effective Date.
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### 第百二十条（連結法人の特定の基金に対する負担金等の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds by Consolidated Corporations
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suppl-4151-8/art-120 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-120 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-120
**第一項** 新租税特別措置法第六十八条の九十五第一項（新租税特別措置法第六十六条の十一第一項第四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十二号に定める日以後に支出する新租税特別措置法第六十六条の十一第一項第四号に掲げる負担金について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に支出した旧租税特別措置法第六十六条の十一第一項第四号に掲げる負担金については、なお従前の例による。
suppl-4151-8/art-120/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-120/par-1
The provisions of Article 68-95, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 66-11, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to contributions listed in Article 66-11, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation pays on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern contributions listed in Article 66-11, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation paid before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の九十五第一項（新租税特別措置法第六十六条の十一第一項第五号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に支出する同号に掲げる負担金について適用する。
suppl-4151-8/art-120/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-120/par-2
The provisions of Article 68-95, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 66-11, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation) apply to contributions listed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation pays on or after the Effective Date.
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### 第百二十一条（特定の医療法人である連結親法人の法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Corporation Tax Rate for Consolidated Parent Corporations That Are Specified Medical Care Corporations
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suppl-4151-8/art-121 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-121 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-121
**第一項** 新租税特別措置法第六十八条の百第一項の規定は、医療法人である連結親法人の施行日以後に終了する連結事業年度分の法人税について適用し、医療法人である連結親法人の施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4151-8/art-121/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-121/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-121/par-1
The provisions of Article 68-100, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the Effective Date, of a consolidated parent corporation that is a medical care corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Effective Date, of a consolidated parent corporation that is a medical care corporation.
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### 第百二十二条（連結親法人である中小企業者等に対する同族会社の特別税率の不適用等に関する経過措置） — Transitional Measures Concerning the Non-Application, etc. of the Special Tax Rate for Family Companies to Small and Medium-Sized Enterprises, etc. That Are Consolidated Parent Corporations
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suppl-4151-8/art-122 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-122 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-122
**第一項** 新租税特別措置法第六十八条の百九第三項の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この条において同じ。）が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4151-8/art-122/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-122/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-122/par-1
The provisions of Article 68-109, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this Article) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
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### 第百二十三条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4151-8/art-123 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-123 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123
**第一項** 旧租税特別措置法第六十九条第一項又は第二項に規定する個人が平成十五年一月一日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-4151-8/art-123/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-123/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-1
The provisions then in force continue to govern inheritance tax or gift tax on property that an individual prescribed in Article 69, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest, or by gift, before January 1, 2003.
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**第二項** 新租税特別措置法第六十九条の四の規定（同条第三項第四号の株式の総数又は出資の金額の合計額が当該株式又は出資に係る法人の発行済株式の総数又は出資金額に占める割合に係る部分に限る。）は、施行日以後に相続又は遺贈により取得する財産に係る相続税について適用し、施行日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-4151-8/art-123/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-123/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-2
The provisions of Article 69-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the ratio of the total number of shares or the total amount of capital contributions referred to in paragraph (3), item (iv) of that Article to the total number of issued shares of, or the amount of capital contributions to, the corporation pertaining to those shares or capital contributions) apply to inheritance tax on property acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十九条の四の規定（同条第三項第四号の株式の総数又は出資の金額の合計額が当該株式又は出資に係る法人の発行済株式の総数又は出資金額に占める割合に係る部分以外の部分に限る。）は、平成十五年一月一日以後に相続又は遺贈により取得する財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-4151-8/art-123/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-123/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-3
The provisions of Article 69-4 of the New Act on Special Measures Concerning Taxation (limited to the parts other than the part pertaining to the ratio of the total number of shares or the total amount of capital contributions referred to in paragraph (3), item (iv) of that Article to the total number of issued shares of, or the amount of capital contributions to, the corporation pertaining to those shares or capital contributions) apply to inheritance tax on property acquired by inheritance or bequest on or after January 1, 2003, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
machine translation, not official
**第四項** 新租税特別措置法第六十九条の五の規定（同条第二項第五号イの特定株式の総数又は特定出資の金額の合計額が当該特定株式又は特定出資に係る法人の発行済株式の総数又は出資金額に占める割合に係る部分に限る。）は、施行日以後に相続又は遺贈により取得する財産に係る相続税について適用し、施行日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-4151-8/art-123/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-123/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-4
The provisions of Article 69-5 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the ratio of the total number of specified shares or the total amount of specified equity referred to in paragraph (2), item (v), (a) of that Article to the total number of issued shares of, or the amount of capital contributions to, the corporation pertaining to those specified shares or that specified equity) apply to inheritance tax on property acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十九条の五の規定（同条第二項第五号イの特定株式の総数又は特定出資の金額の合計額が当該特定株式又は特定出資に係る法人の発行済株式の総数又は出資金額に占める割合に係る部分以外の部分に限る。）は、平成十五年一月一日以後に相続又は遺贈により取得する財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-4151-8/art-123/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-123/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-5
The provisions of Article 69-5 of the New Act on Special Measures Concerning Taxation (limited to the parts other than the part pertaining to the ratio of the total number of specified shares or the total amount of specified equity referred to in paragraph (2), item (v), (a) of that Article to the total number of issued shares of, or the amount of capital contributions to, the corporation pertaining to those specified shares or that specified equity) apply to inheritance tax on property acquired by inheritance or bequest on or after January 1, 2003, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
machine translation, not official
**第六項** 新租税特別措置法第七十条の二第一項の規定は、平成十五年一月一日以後に贈与により取得する財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。
suppl-4151-8/art-123/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-123/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-6
The provisions of Article 70-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to gift tax on property acquired by gift on or after January 1, 2003, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.
machine translation, not official
**第七項** 次に掲げる者（以下この条において「特定受贈者等」という。）が平成十五年一月一日前に贈与により旧租税特別措置法第七十条の三第八項に規定する住宅取得資金等を取得した場合には、当該特定受贈者等に係る贈与税については、なお従前の例による。
suppl-4151-8/art-123/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-123/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-7
If any of the persons listed below (referred to as a "specified donee, etc." in this Article) acquired, by gift before January 1, 2003, funds for housing acquisition, etc. prescribed in Article 70-3, paragraph (8) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern gift tax pertaining to that specified donee, etc.:
machine translation, not official
**一** 旧租税特別措置法第七十条の三第一項に規定する特定受贈者
suppl-4151-8/art-123/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-123/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-7/item-1
a specified donee prescribed in Article 70-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation;
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**二** 旧租税特別措置法第七十条の三第二項第一号から第三号までに掲げる要件を満たす者で同条第三項に規定する譲渡をする見込みであり、かつ、同項に規定する合計所得金額が千二百万円以下となる見込みであるもの
suppl-4151-8/art-123/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-123/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-7/item-2
a person who meets the requirements listed in Article 70-3, paragraph (2), items (i) through (iii) of the Former Act on Special Measures Concerning Taxation, who is expected to make a transfer prescribed in paragraph (3) of that Article, and whose total amount of income prescribed in that paragraph is expected to be 12,000,000 yen or less;
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**三** 旧相続税法第一条の二第一号の規定に該当する個人（旧租税特別措置法第六十九条第二項の規定に該当する者を含む。）で旧租税特別措置法第七十条の三第五項第一号及び第二号に掲げるすべての要件を満たすもの
suppl-4151-8/art-123/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-123/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-7/item-3
an individual falling under the provisions of Article 1-2, item (i) of the Former Inheritance Tax Act (including a person falling under the provisions of Article 69, paragraph (2) of the Former Act on Special Measures Concerning Taxation) who meets all of the requirements listed in Article 70-3, paragraph (5), items (i) and (ii) of the Former Act on Special Measures Concerning Taxation.
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**第八項** 特定受贈者等が平成十五年一月一日から平成十七年十二月三十一日までの間に贈与により旧租税特別措置法第七十条の三第八項に規定する住宅取得資金等の取得をした場合において、当該特定受贈者等が次に掲げる者に該当しないときは、当該特定受贈者等が贈与により取得する財産については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「昭和五十九年一月一日から平成十五年十二月三十一日」とあるのは「平成十五年一月一日から平成十七年十二月三十一日」と、同項第一号中「相続税法第二十一条の七」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）第三条の規定による改正後の相続税法（以下「新相続税法」という。）第二十一条の七」と、同項第二号中「相続税法」とあるのは「新相続税法」と、同条第二項第一号中「相続税法第一条の二第一号」とあるのは「新相続税法第一条の四第一号又は第二号」と、同項第二号中「第三十五条第一項」とあるのは「租税特別措置法第三十五条第一項」と、同項第三号中「又は第五項」とあるのは「若しくは第五項又は所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第七十条の三第一項、第三項若しくは第五項」と、同条第五項中「相続税法第一条の二第一号」とあるのは「新相続税法第一条の四第一号又は第二号」と、「平成十三年一月一日から平成十五年十二月三十一日まで」とあるのは「平成十五年一月一日から平成十七年十二月三十一日まで」と、同項第二号中「又はこの項」とあるのは「若しくはこの項又は所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第七十条の三第一項、第三項若しくは第五項」と、同条第八項から第十項までの規定中「相続税法」とあるのは「新相続税法」と、同条第十五項中「相続税法」とあり、及び「同法」とあるのは「新相続税法」と、「及び租税特別措置法」とあるのは「及び所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第八項（相続税及び贈与税の特例に関する経過措置）の規定によりなおその効力を有するものとされる同法第十二条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）」と、「並びに租税特別措置法」とあるのは「並びに旧租税特別措置法」とする。
suppl-4151-8/art-123/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-123/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-8
If a specified donee, etc. acquired, by gift, funds for housing acquisition, etc. prescribed in Article 70-3, paragraph (8) of the Former Act on Special Measures Concerning Taxation during the period from January 1, 2003 to December 31, 2005, and that specified donee, etc. does not fall under any of the persons listed below, the provisions of that Article remain in force with regard to property that the specified donee, etc. acquires by gift. In this case, in paragraph (1) of that Article, the phrase "from January 1, 1984 to December 31, 2003" is deemed to be replaced with "from January 1, 2003 to December 31, 2005"; in item (i) of that paragraph, the phrase "Article 21-7 of the Inheritance Tax Act" is deemed to be replaced with "Article 21-7 of the Inheritance Tax Act as amended by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) (hereinafter referred to as the "New Inheritance Tax Act")"; in item (ii) of that paragraph, the phrase "the Inheritance Tax Act" is deemed to be replaced with "the New Inheritance Tax Act"; in paragraph (2), item (i) of that Article, the phrase "Article 1-2, item (i) of the Inheritance Tax Act" is deemed to be replaced with "Article 1-4, item (i) or (ii) of the New Inheritance Tax Act"; in item (ii) of that paragraph, the phrase "Article 35, paragraph (1)" is deemed to be replaced with "Article 35, paragraph (1) of the Act on Special Measures Concerning Taxation"; in item (iii) of that paragraph, the phrase "or paragraph (5)" is deemed to be replaced with "or paragraph (5), or Article 70-3, paragraph (1), paragraph (3) or paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)"; in paragraph (5) of that Article, the phrase "Article 1-2, item (i) of the Inheritance Tax Act" is deemed to be replaced with "Article 1-4, item (i) or (ii) of the New Inheritance Tax Act", and the phrase "from January 1, 2001 to December 31, 2003" is deemed to be replaced with "from January 1, 2003 to December 31, 2005"; in item (ii) of that paragraph, the phrase "or this paragraph" is deemed to be replaced with "or this paragraph, or Article 70-3, paragraph (1), paragraph (3) or paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)"; in the provisions of paragraphs (8) through (10) of that Article, the phrase "the Inheritance Tax Act" is deemed to be replaced with "the New Inheritance Tax Act"; and in paragraph (15) of that Article, the phrases "the Inheritance Tax Act" and "that Act" are deemed to be replaced with "the New Inheritance Tax Act", the phrase "and the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 123, paragraph (8) (Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article)", and the phrase "and the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and the Former Act on Special Measures Concerning Taxation".
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**一** 旧租税特別措置法第七十条の三第八項に規定する住宅取得資金等の贈与をした者に係る新相続税法第二十一条の九第五項（新租税特別措置法第七十条の三第一項において準用する場合を含む。）に規定する相続時精算課税適用者
suppl-4151-8/art-123/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-123/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-8/item-1
a person electing settlement taxation at inheritance prescribed in Article 21-9, paragraph (5) of the New Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-3, paragraph (1) of the New Act on Special Measures Concerning Taxation) with respect to the person who made the gift of the funds for housing acquisition, etc. prescribed in Article 70-3, paragraph (8) of the Former Act on Special Measures Concerning Taxation;
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**二** 旧租税特別措置法第七十条の三第八項に規定する住宅取得資金等を贈与により取得した日の属する年中において、当該住宅取得資金等の贈与をした者からの贈与を受けた財産について新相続税法第二十一条の九第二項（新租税特別措置法第七十条の三第一項において準用する場合を含む。）の届出書を提出する者
suppl-4151-8/art-123/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-123/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-8/item-2
a person who, with regard to property received by gift from the person who made the gift of the funds for housing acquisition, etc. prescribed in Article 70-3, paragraph (8) of the Former Act on Special Measures Concerning Taxation during the year that includes the day on which the person acquired those funds for housing acquisition, etc. by gift, submits the written notification referred to in Article 21-9, paragraph (2) of the New Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-3, paragraph (1) of the New Act on Special Measures Concerning Taxation).
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**第九項** 前項の規定によりなおその効力を有するものとされる旧租税特別措置法第七十条の三の規定の適用を受けた者は、贈与により同項の住宅取得資金等の取得をした日の属する年の翌年以後四年内に当該住宅取得資金等の贈与をした者からの贈与により財産を取得した場合には、当該取得をした日の属する年中の贈与について、新相続税法第二十一条の九第二項（新租税特別措置法第七十条の三第一項において準用する場合を含む。）の届出書を提出することができない。
suppl-4151-8/art-123/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-123/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-9
If a person to whom the provisions of Article 70-3 of the Former Act on Special Measures Concerning Taxation, which remain in force pursuant to the provisions of the preceding paragraph, have been applied has acquired property by gift from the person who made the gift of the funds for housing acquisition, etc. referred to in that paragraph within four years from the year following the year that includes the day on which the person acquired those funds for housing acquisition, etc. by gift, the person may not submit the written notification referred to in Article 21-9, paragraph (2) of the New Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-3, paragraph (1) of the New Act on Special Measures Concerning Taxation) with regard to gifts made during the year that includes the day of that acquisition.
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**第十項** 新租税特別措置法第七十条の四（第六項を除く。）の規定は、平成十五年一月一日以後に贈与により取得する財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。
suppl-4151-8/art-123/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-123/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-10
The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (6)) apply to gift tax on property acquired by gift on or after January 1, 2003, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.
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**第十一項** 新租税特別措置法第七十条の六の規定は、平成十五年一月一日以後に相続又は遺贈により取得する財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-4151-8/art-123/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-123/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-11
The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest on or after January 1, 2003, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
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### 第百二十四条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4151-8/art-124 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-124 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-124
**第一項** 新租税特別措置法第五章の規定は、別段の定めがあるものを除くほか、施行日以後に受ける登記又は登録に係る登録免許税について適用し、施行日前に受けた登記又は登録に係る登録免許税については、なお従前の例による。
suppl-4151-8/art-124/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-124/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-124/par-1
Unless otherwise provided, the provisions of Chapter V of the New Act on Special Measures Concerning Taxation apply to registration and license tax on a registration or recording received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on a registration or recording received before the Effective Date.
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**第二項** 施行日前に旧登録免許税法別表第一第一号（九）イに掲げる仮登記を受けた者が、新租税特別措置法第七十二条第一項に規定する不動産について、当該仮登記に基づき施行日以後に同項の規定により所有権の移転の登記を受ける場合における同条第二項の規定の適用については、同条中「千分の一」とあり、及び「千分の五」とあるのは、「千分の二」とする。
suppl-4151-8/art-124/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-124/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-124/par-2
With regard to the application of the provisions of paragraph (2) of Article 72 of the New Act on Special Measures Concerning Taxation in the case where a person who, before the Effective Date, received a provisional registration listed in Appended Table 1, item (1), (ix), (a) of the Former Registration and License Tax Act receives, on or after the Effective Date, a registration of transfer of ownership of the real property prescribed in paragraph (1) of that Article pursuant to the provisions of that paragraph based on that provisional registration, the phrases "1/1,000" and "5/1,000" in that Article are deemed to be replaced with "2/1,000".
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**第三項** 施行日前に旧登録免許税法別表第一第一号（九）ロに掲げる仮登記を受けた者が、新租税特別措置法第七十二条第一項に規定する不動産について、当該仮登記に基づき施行日以後に同項の規定により所有権の保存の登記、地上権、永小作権、賃借権若しくは採石権の設定、転貸若しくは移転の登記、信託の登記又は相続財産の分離の登記を受ける場合における登録免許税については、同条第二項の規定は、適用しない。
suppl-4151-8/art-124/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-124/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-124/par-3
The provisions of paragraph (2) of Article 72 of the New Act on Special Measures Concerning Taxation do not apply to registration and license tax in the case where a person who, before the Effective Date, received a provisional registration listed in Appended Table 1, item (1), (ix), (b) of the Former Registration and License Tax Act receives, on or after the Effective Date, with respect to the real property prescribed in paragraph (1) of that Article and based on that provisional registration, a registration of preservation of ownership, a registration of the creation or sublease of, or a registration of transfer of, a superficies right, farming right, right of lease or quarrying right, a registration of a trust, or a registration of the separation of inherited property, pursuant to the provisions of that paragraph.
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**第四項** 個人が施行日前に取得した旧租税特別措置法第七十三条に規定する住宅用家屋の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4151-8/art-124/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-124/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-124/par-4
The provisions then in force continue to govern registration and license tax on a registration of transfer of ownership of a house for residential use prescribed in Article 73 of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date.
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**第五項** 旧租税特別措置法第七十七条に規定する者が、施行日前に同条に規定する贈与により取得した同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しくは賃借権に関し、施行日以後に受ける当該所有権又は地上権、永小作権若しくは賃借権の移転又は設定の登記に係る登録免許税については、同条の規定は、なおその効力を有する。この場合において、同条中「平成十五年十二月三十一日」とあるのは「平成十五年三月三十一日」と、「千分の十八」とあるのは「千分の六」とする。
suppl-4151-8/art-124/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-124/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-124/par-5
With regard to registration and license tax on a registration of the transfer or creation of the ownership, or of the superficies right, farming right or right of lease, that a person prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation receives on or after the Effective Date with respect to the ownership of farmland, pasture land or quasi-farmland prescribed in that Article that the person acquired before the Effective Date by a gift prescribed in that Article, or with respect to a superficies right, farming right or right of lease existing on that farmland or pasture land, the provisions of that Article remain in force. In this case, the phrase "December 31, 2003" in that Article is deemed to be replaced with "March 31, 2003", and the phrase "18/1,000" is deemed to be replaced with "6/1,000".
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**第六項** 林業経営基盤の強化等の促進のための資金の融通等に関する暫定措置法（昭和五十四年法律第五十一号）第三条第一項の認定を受けた者が、施行日前に旧租税特別措置法第七十七条の三第二項の都道府県知事のあっせんにより取得した森林に係る土地の所有権に関し、施行日以後に受ける当該所有権の移転の登記に係る登録免許税については、同項の規定は、なおその効力を有する。この場合において、同項中「千分の二十五」とあるのは、「千分の八」とする。
suppl-4151-8/art-124/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-124/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-124/par-6
With regard to registration and license tax on a registration of transfer of ownership that a person who has received the certification referred to in Article 3, paragraph (1) of the Act on Temporary Measures concerning Fund for Improvement of Forestry Management Framework (Act No. 51 of 1979) receives on or after the Effective Date with respect to the ownership of land pertaining to a forest that the person acquired before the Effective Date through the mediation of the prefectural governor referred to in Article 77-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the provisions of that paragraph remain in force. In this case, the phrase "25/1,000" in that paragraph is deemed to be replaced with "8/1,000".
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**第七項** 農業共済組合が、施行日前に旧租税特別措置法第七十八条の二第五項の権利義務の承継又は同条第六項の合併により取得した不動産の所有権に関し、施行日以後に受ける当該所有権の移転の登記に係る登録免許税については、これらの規定は、なおその効力を有する。この場合において、同条第五項中「平成十六年三月三十一日」とあるのは「平成十五年三月三十一日」と、「千分の六」とあるのは「千分の二」と、同条第六項中「千分の二」とあるのは「千分の〇・五」とする。
suppl-4151-8/art-124/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-124/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-124/par-7
With regard to registration and license tax on a registration of transfer of ownership that an agricultural mutual relief association receives on or after the Effective Date with respect to the ownership of real property that it acquired before the Effective Date through the succession to rights and obligations referred to in Article 78-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation or through the merger referred to in paragraph (6) of that Article, those provisions remain in force. In this case, in paragraph (5) of that Article, the phrase "March 31, 2004" is deemed to be replaced with "March 31, 2003" and the phrase "6/1,000" with "2/1,000", and in paragraph (6) of that Article, the phrase "2/1,000" is deemed to be replaced with "0.5/1,000".
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**第八項** 施行日前に漁業協同組合合併促進法（昭和四十二年法律第七十八号）第四条第二項の都道府県知事の認定を受けた漁業協同組合が合併をした場合には、当該合併後存続する漁業協同組合又は当該合併により設立した漁業協同組合が当該合併により取得した不動産又は船舶の権利の移転の登記に係る登録免許税の税率は、財務省令で定めるところにより当該認定後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、次の各号に掲げる登記の区分に応じ、当該各号に定める割合とする。
suppl-4151-8/art-124/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-124/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-124/par-8
If fishery cooperatives that received, before the Effective Date, the certification of the prefectural governor referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967) have merged, the rate of registration and license tax on a registration of transfer of rights to real property or ships that the fishery cooperative surviving the merger or the fishery cooperative established through the merger acquired through that merger is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act and limited to a registration received within one year after that certification as provided by Order of the Ministry of Finance, the rate specified in each of the following items for the category of registration listed in that item:
machine translation, not official
**一** 不動産の所有権の移転の登記 千分の一
suppl-4151-8/art-124/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-124/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-124/par-8/item-1
registration of transfer of ownership of real property: 1/1,000;
machine translation, not official
**二** 不動産の地上権又は賃借権の移転の登記 千分の〇・五
suppl-4151-8/art-124/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-124/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-124/par-8/item-2
registration of transfer of a superficies right or right of lease on real property: 0.5/1,000;
machine translation, not official
**三** 船舶の所有権の移転の登記 千分の二
suppl-4151-8/art-124/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-124/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-124/par-8/item-3
registration of transfer of ownership of a ship: 2/1,000.
machine translation, not official
**第九項** 旧租税特別措置法第八十条第二項に規定する認定事業者又は認定活用事業者が、施行日前に受けた同項に規定する認定により同項各号に掲げる事項に関し、施行日以後に受ける同項に掲げる事項についての登記に係る登録免許税については、同項の規定は、なおその効力を有する。この場合において、同項第四号イ中「千分の三十五」とあるのは「千分の十」と、同項第五号中「千分の三」とあるのは「千分の三（不動産の所有権の取得にあつては、千分の一）」とする。
suppl-4151-8/art-124/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-124/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-124/par-9
With regard to registration and license tax on a registration of the matters listed in Article 80, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a certified business operator or certified utilizing business operator prescribed in that paragraph receives on or after the Effective Date in connection with the matters listed in the items of that paragraph under the certification prescribed in that paragraph that it received before the Effective Date, the provisions of that paragraph remain in force. In this case, the phrase "35/1,000" in item (iv), (a) of that paragraph is deemed to be replaced with "10/1,000", and the phrase "3/1,000" in item (v) of that paragraph is deemed to be replaced with "3/1,000 (or 1/1,000 for the acquisition of ownership of real property)".
machine translation, not official
**第十項** 旧租税特別措置法第八十一条に規定する場合に同条に規定する医療法（昭和二十三年法律第二百五号）第三十一条に規定する者その他政令で定める者が、平成十八年三月三十一日までに旧租税特別措置法第八十一条に規定する国立病院等の用に供されている土地又は建物を取得する場合における当該土地又は建物の所有権の移転の登記に係る登録免許税については、同条の規定は、なおその効力を有する。この場合において、同条中「平成十五年三月三十一日までの」とあるのは「平成十八年三月三十一日までの」と、「国立病院等の再編成に伴う特別措置に関する法律」とあるのは「独立行政法人国立病院機構法（平成十四年法律第百九十一号）附則第十四条の規定による廃止前の国立病院等の再編成に伴う特別措置に関する法律」と、「千分の九」とあるのは「千分の四」とする。
suppl-4151-8/art-124/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-124/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-124/par-10
With regard to registration and license tax on a registration of transfer of ownership of land or a building in the case where, in the case prescribed in Article 81 of the Former Act on Special Measures Concerning Taxation, a person prescribed in Article 31 of the Medical Care Act (Act No. 205 of 1948) referred to in that Article or any other person specified by Cabinet Order acquires, by March 31, 2006, land or a building used for a national hospital, etc. prescribed in Article 81 of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. In this case, the phrase "by March 31, 2003" in that Article is deemed to be replaced with "by March 31, 2006", the phrase "the Act on Special Measures Accompanying the Reorganization of National Hospitals, etc." is deemed to be replaced with "the Act on Special Measures Accompanying the Reorganization of National Hospitals, etc. prior to its repeal by the provisions of Article 14 of the Supplementary Provisions of the Act on the National Hospital Organization, Independent Administrative Agency (Act No. 191 of 2002)", and the phrase "9/1,000" is deemed to be replaced with "4/1,000".
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### 第百二十五条（酒税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax
caption: machine translation, not official
suppl-4151-8/art-125 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-125 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-125
**第一項** 平成十五年四月一日前に課した、又は課すべきであった酒税法第三条第四号に規定する合成清酒又は旧酒税法第四条第一項に規定する発泡酒に係る酒税については、なお従前の例による。
suppl-4151-8/art-125/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-125/par-1
The provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before April 1, 2003 on synthetic sake prescribed in Article 3, item (iv) of the Liquor Tax Act or on happoshu prescribed in Article 4, paragraph (1) of the Former Liquor Tax Act.
machine translation, not official
**第二項** この附則に別段の定めがあるものを除き、平成十五年五月一日前に課した、又は課すべきであった旧租税特別措置法第八十七条の四に規定する発泡酒に係る酒税については、なお従前の例による。
suppl-4151-8/art-125/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-125/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-125/par-2
Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before May 1, 2003 on happoshu prescribed in Article 87-4 of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
**第三項** 平成十五年四月一日前に課した、又は課すべきであった新酒税法第三条第七号に規定するビールに係る酒税については、なお従前の例による。
suppl-4151-8/art-125/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-125/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-125/par-3
The provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before April 1, 2003 on beer prescribed in Article 3, item (vii) of the New Liquor Tax Act.
machine translation, not official
### 第百二十六条（清酒等に係る酒税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax Rates for Sake, etc.
caption: machine translation, not official
suppl-4151-8/art-126 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-126 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-126
**第一項** 平成十五年四月一日から同月三十日までの間に酒類の製造場から移出される新租税特別措置法第八十七条に規定する発泡酒に係る同条の規定の適用については、同条中「同法第二十二条第一項第十号イ（１）」とあるのは「第八十七条の四第一項第一号」と、「及び次条」とあるのは「並びに次条及び第八十七条の四」とする。
suppl-4151-8/art-126/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-126/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-126/par-1
With regard to the application of the provisions of Article 87 of the New Act on Special Measures Concerning Taxation to happoshu prescribed in that Article that is shipped from a liquor manufacturing site during the period from April 1, 2003 to April 30, 2003, the phrase "Article 22, paragraph (1), item (x), (a), 1. of that Act" in that Article is deemed to be replaced with "Article 87-4, paragraph (1), item (i)", and the phrase "and the following Article" is deemed to be replaced with "and the following Article and Article 87-4".
machine translation, not official
### 第百二十七条（酒税の特例の改正に伴う罰則に係る経過措置） — Transitional Measures Concerning Penal Provisions Accompanying the Amendment of the Special Provisions on Liquor Tax
caption: machine translation, not official
suppl-4151-8/art-127 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-127
**第一項** 第十二条の規定の施行前にした行為及び附則第百二十五条の規定によりなお従前の例によることとされる酒税に係る第十二条の規定の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4151-8/art-127/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-127/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-127/par-1
With regard to the application of penal provisions to acts committed before the provisions of Article 12 come into effect and to acts committed after the provisions of Article 12 come into effect with respect to liquor tax for which the provisions then in force continue to govern pursuant to the provisions of Article 125 of the Supplementary Provisions, the provisions then in force continue to govern.
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### 第百二十八条（たばこ税の特例に関する一般的経過措置） — General Transitional Measures Concerning Special Provisions on Tobacco Tax
caption: machine translation, not official
suppl-4151-8/art-128 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-128 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-128
**第一項** この附則に別段の定めがあるものを除き、第十二条の規定（租税特別措置法第八十八条の改正規定及び同法第八十八条の二の改正規定（「平成十五年三月三十一日」を「平成十六年三月三十一日」に改める部分を除く。）に限る。）の施行前に課した、又は課すべきであったたばこ税については、なお従前の例による。
suppl-4151-8/art-128/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-128/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-128/par-1
Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern tobacco tax that was imposed, or should have been imposed, before the provisions of Article 12 (limited to the provisions amending Article 88 of the Act on Special Measures Concerning Taxation and the provisions amending Article 88-2 of that Act (excluding the part replacing "March 31, 2003" with "March 31, 2004")) come into effect.
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### 第百二十九条（未納税移出等に係る経過措置） — Transitional Measures Concerning Shipment without Payment of Tax, etc.
caption: machine translation, not official
suppl-4151-8/art-129 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-129 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-129
**第一項** 平成十五年七月一日前に製造たばこの製造場から移出された製造たばこで、たばこ税法第十二条第三項（同法第十四条第三項において準用する場合を含む。以下この条において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る同法第十二条第三項各号に掲げる日が平成十五年七月一日以後に到来するものに限る。）について、同法第十二条第三項各号に掲げる日までに同項に規定する書類が提出されなかった場合における当該製造たばこに係るたばこ税の税率は、新租税特別措置法第八十八条第二項又は第四項の税率とする。
suppl-4151-8/art-129/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-129/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-129/par-1
In the case where, with regard to manufactured tobacco shipped from a manufacturing site of manufactured tobacco before July 1, 2003 that pertains to a notification or approval referred to in Article 12, paragraph (3) of the Tobacco Tax Act (including as applied mutatis mutandis pursuant to Article 14, paragraph (3) of that Act; the same applies hereinafter in this Article) (limited to manufactured tobacco for which the day listed in the relevant item of Article 12, paragraph (3) of that Act pertaining to that notification or approval arrives on or after July 1, 2003), the document prescribed in that paragraph has not been submitted by the day listed in the relevant item of Article 12, paragraph (3) of that Act, the rate of tobacco tax on that manufactured tobacco is the tax rate referred to in Article 88, paragraph (2) or paragraph (4) of the New Act on Special Measures Concerning Taxation.
machine translation, not official
### 第百三十条（未納税引取り等に係る経過措置） — Transitional Measures Concerning Taking Delivery without Payment of Tax, etc.
caption: machine translation, not official
suppl-4151-8/art-130 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-130 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-130
**第一項** 次の表の上欄に掲げる法律の規定によりたばこ税の免除を受けて平成十五年七月一日前に保税地域から引き取られた製造たばこについて、同日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該製造たばこに係るたばこ税の税率は、新租税特別措置法第八十八条第二項の税率とする。
免除の規定 追徴の規定
たばこ税法第十三条第一項 同法第十三条第七項
輸入品に対する内国消費税の徴収等に関する法律第十一条第一項 同法第十一条第三項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 同法第十二条第四項
輸入品に対する内国消費税の徴収等に関する法律第十三条第三項 同法第十三条第五項において準用する関税定率法第十五条第二項、第十六条第二項又は第十七条第四項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
suppl-4151-8/art-130/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-130/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-130/par-1
If, on or after July 1, 2003, manufactured tobacco that was taken out of a bonded area before that date with an exemption from tobacco tax under the provisions of a law listed in the left-hand column of the following table comes to fall under the provisions of the law listed in the right-hand column of that table, the rate of tobacco tax on that manufactured tobacco is the tax rate referred to in Article 88, paragraph (2) of the New Act on Special Measures Concerning Taxation.
Exemption provisions Provisions on additional collection
Article 13, paragraph (1) of the Tobacco Tax Act Article 13, paragraph (7) of that Act
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 11, paragraph (3) of that Act
Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (4) of that Act
Article 13, paragraph (3) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act as applied mutatis mutandis pursuant to Article 13, paragraph (5) of that Act
Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
machine translation, not official
### 第百三十一条（手持品課税） — Taxation on Goods Held in Stock
caption: machine translation, not official
suppl-4151-8/art-131 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131
**第一項** 平成十五年七月一日に、製造たばこの製造場又は保税地域以外の場所で製造たばこを販売のため所持する製造たばこの製造者又は販売業者がある場合において、その所持する製造たばこの本数（たばこ税法第十条の規定により、たばこ税の課税標準となる製造たばこの本数とし、二以上の場所で製造たばこを所持する場合には、その合計本数とする。）が三万本以上であるときは、当該製造たばこについては、その者が製造たばこの製造者として当該製造たばこを同日にその者の製造たばこの製造場から移出したものとみなして、次の各号に掲げる製造たばこの区分に応じ当該各号に定める税率によりたばこ税を課する。
suppl-4151-8/art-131/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131/par-1
If, on July 1, 2003, there is a manufacturer or seller of manufactured tobacco who possesses manufactured tobacco for sale at a place other than a manufacturing site of manufactured tobacco or a bonded area, and the number of pieces of manufactured tobacco that person possesses (meaning the number of pieces of manufactured tobacco that constitutes the tax base of tobacco tax pursuant to the provisions of Article 10 of the Tobacco Tax Act, and, if the person possesses manufactured tobacco at two or more places, the total number) is 30,000 or more, tobacco tax is imposed on that manufactured tobacco at the tax rate specified in each of the following items for the category of manufactured tobacco listed in that item, deeming that the person, as a manufacturer of manufactured tobacco, has shipped that manufactured tobacco from that person's manufacturing site of manufactured tobacco on that date:
machine translation, not official
**一** 製造たばこ（次号に掲げる製造たばこを除く。） 千本につき四百十円
suppl-4151-8/art-131/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131/par-1/item-1
manufactured tobacco (excluding the manufactured tobacco listed in the following item): 410 yen per 1,000 pieces;
machine translation, not official
**二** たばこ税法附則第二条に規定する第一種の製造たばこ 千本につき百九十五円
suppl-4151-8/art-131/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131/par-1/item-2
class 1 manufactured tobacco prescribed in Article 2 of the Supplementary Provisions of the Tobacco Tax Act: 195 yen per 1,000 pieces.
machine translation, not official
**第二項** 前項に規定する者は、その所持する製造たばこで同項の規定に該当するものの貯蔵場所（たばこ税法第二十七条第二項に規定する小売販売業者にあっては、たばこ事業法（昭和五十九年法律第六十八号）第二十二条第一項に規定する営業所。以下この項において同じ。）ごとに、政令で定めるところにより、次に掲げる事項を記載した申告書を、平成十五年七月三十一日までに、その貯蔵場所の所在地を所轄する税務署長に提出しなければならない。
suppl-4151-8/art-131/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131/par-2
A person prescribed in the preceding paragraph must, for each storage place (for a retail seller prescribed in Article 27, paragraph (2) of the Tobacco Tax Act, the business office prescribed in Article 22, paragraph (1) of the Tobacco Business Act (Act No. 68 of 1984); the same applies hereinafter in this paragraph) of the manufactured tobacco that the person possesses and that falls under the provisions of that paragraph, submit a return stating the following particulars to the district director having jurisdiction over the location of that storage place by July 31, 2003, as provided by Cabinet Order:
machine translation, not official
**一** 所持する製造たばこの区分（たばこ税法第二条第二項に規定する製造たばこの区分をいう。以下この号において同じ。）及び区分ごとの数量
suppl-4151-8/art-131/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131/par-2/item-1
the category of manufactured tobacco possessed (meaning the category of manufactured tobacco prescribed in Article 2, paragraph (2) of the Tobacco Tax Act; the same applies hereinafter in this item) and the quantity for each category;
machine translation, not official
**二** 前号の数量により算定した前項の規定によるたばこ税額及び当該たばこ税額の合計額
suppl-4151-8/art-131/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131/par-2/item-2
the amounts of tobacco tax under the provisions of the preceding paragraph calculated based on the quantities referred to in the preceding item, and the total of those amounts of tobacco tax;
machine translation, not official
**三** その他参考となるべき事項
suppl-4151-8/art-131/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131/par-2/item-3
other particulars for reference.
machine translation, not official
**第三項** 第一項に規定する者が、前項の規定による申告書を、地方税法等の一部を改正する法律（平成十五年法律第九号）附則第七条第三項に規定する道府県たばこ税に係る申告書又は同法附則第十四条第三項に規定する市町村たばこ税に係る申告書に併せて、これらに規定する道府県知事又は市町村長に提出したときは、その提出を受けた道府県知事又は市町村長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する税務署長に提出されたものとみなす。
suppl-4151-8/art-131/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131/par-3
If a person prescribed in paragraph (1) has submitted the return under the provisions of the preceding paragraph, together with a return pertaining to prefectural tobacco tax prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2003) or a return pertaining to municipal tobacco tax prescribed in Article 14, paragraph (3) of the Supplementary Provisions of that Act, to the prefectural governor or mayor of the municipality prescribed in those provisions, the prefectural governor or mayor of the municipality that has received it may accept the return under the provisions of the preceding paragraph. In this case, that return is deemed to have been submitted to the district director prescribed in that paragraph.
machine translation, not official
**第四項** 第二項の規定による申告書を提出した者は、平成十六年一月五日までに、当該申告書に記載した同項第二号に掲げるたばこ税額の合計額に相当するたばこ税を、国に納付しなければならない。
suppl-4151-8/art-131/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131/par-4
A person who has submitted a return under the provisions of paragraph (2) must pay to the State, by January 5, 2004, tobacco tax equivalent to the total of the amounts of tobacco tax listed in item (ii) of that paragraph stated in that return.
machine translation, not official
**第五項** 前項の規定は、同項に規定する第二項の規定による申告書を提出すべき者で、当該申告に係るたばこ税につき、国税通則法に規定する期限後申告書若しくは修正申告書を同項の規定による申告書に係る前項の納期限前に提出したもの又は同法に規定する更正若しくは決定を受けたもののうち同法第三十五条第二項第二号の規定による納付の期限が前項の納期限前に到来するものについて準用する。
suppl-4151-8/art-131/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131/par-5
The provisions of the preceding paragraph apply mutatis mutandis to a person who is required to submit a return under the provisions of paragraph (2) referred to in that paragraph and who, with respect to the tobacco tax pertaining to that return, has submitted a tax return form filed after the due date or an amended return form prescribed in the Act on General Rules for National Taxes before the due date for payment referred to in the preceding paragraph pertaining to the return under the provisions of paragraph (2), or who has received a reassessment or determination prescribed in that Act for which the deadline for payment under the provisions of Article 35, paragraph (2), item (ii) of that Act falls before the due date for payment referred to in the preceding paragraph.
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**第六項** 第一項の規定によりたばこ税を課された、又は課されるべき製造たばこのうち、特定販売業者（たばこ税法第十一条第二項に規定する特定販売業者をいう。以下この項において同じ。）が、自ら保税地域から引き取った製造たばこで販売のため所持するものを輸出した場合又は自ら保税地域から引き取った製造たばこで販売のため所持するものを保税地域に入れ、あらかじめ政令で定めるところにより税関長の承認を受けて廃棄した場合において、当該特定販売業者が、政令で定めるところにより、当該製造たばこが第一項の規定によりたばこ税を課された、又は課されるべきものであることにつき、当該製造たばこの輸出の申告をした、又は廃棄の承認を受けた税関の税関長の確認を受けたときは、当該たばこ税額に相当する金額は、同法第十五条第一項の規定に準じて、当該製造たばこにつき当該特定販売業者が納付した、若しくは納付すべき又は徴収された、若しくは徴収されるべきたばこ税額に相当する金額に係る還付に併せて、その者に還付する。
suppl-4151-8/art-131/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131/par-6
If, with respect to manufactured tobacco on which tobacco tax has been imposed or is to be imposed under the provisions of paragraph (1), a specified seller (meaning a specified seller prescribed in Article 11, paragraph (2) of the Tobacco Tax Act; the same applies hereinafter in this paragraph) has exported manufactured tobacco that the specified seller itself took out of a bonded area and possesses for sale, or has put manufactured tobacco that the specified seller itself took out of a bonded area and possesses for sale into a bonded area and disposed of it with the approval of the director-general of the customs house obtained in advance as provided by Cabinet Order, and that specified seller has, as provided by Cabinet Order, obtained confirmation from the director-general of the customs house at which the export declaration for that manufactured tobacco was made or from which the approval of its disposal was obtained, that the manufactured tobacco is tobacco on which tobacco tax has been imposed or is to be imposed under the provisions of paragraph (1), an amount equivalent to that amount of tobacco tax is refunded to that person in accordance with the provisions of Article 15, paragraph (1) of that Act, together with the refund pertaining to the amount equivalent to the amount of tobacco tax that the specified seller has paid or is to pay, or that has been collected or is to be collected, with respect to that manufactured tobacco.
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**第七項** 次の各号に掲げる場合において、当該各号に規定する製造たばこ製造者（たばこ税法第六条第四項に規定する製造たばこ製造者をいう。以下この項において同じ。）が政令で定めるところにより、当該製造たばこが第一項の規定によるたばこ税を課された、又は課されるべきものであることにつき、当該製造たばこの戻入れ又は移入に係る製造たばこの製造場の所在地を所轄する税務署長の確認を受けたときは、当該たばこ税額に相当する金額は、同法第十六条の規定に準じて、当該製造たばこにつき当該製造たばこ製造者が納付した、又は納付すべきたばこ税額（第二号に該当する場合にあっては、同号に規定する他の製造たばこの製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべきたばこ税額）に相当する金額に係る控除又は還付に併せて、その者に係るたばこ税額から控除し、又はその者に還付する。
suppl-4151-8/art-131/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131/par-7
In the cases listed in the following items, if the manufacturer of manufactured tobacco referred to in the relevant item (meaning a manufacturer of manufactured tobacco prescribed in Article 6, paragraph (4) of the Tobacco Tax Act; the same applies hereinafter in this paragraph) has, as provided by Cabinet Order, obtained confirmation from the district director having jurisdiction over the location of the manufacturing site of manufactured tobacco pertaining to the return or bringing in of that manufactured tobacco that the manufactured tobacco is tobacco on which tobacco tax under the provisions of paragraph (1) has been imposed or is to be imposed, an amount equivalent to that amount of tobacco tax is, in accordance with the provisions of Article 16 of that Act, deducted from the amount of tobacco tax pertaining to that person or refunded to that person, together with the deduction or refund pertaining to the amount equivalent to the amount of tobacco tax that the manufacturer of manufactured tobacco has paid or is to pay with respect to that manufactured tobacco (in the case falling under item (ii), the amount of tobacco tax that has been paid or is to be paid upon shipment from the other manufacturing site of manufactured tobacco referred to in that item, or that has been paid or is to be paid, or has been collected or is to be collected, upon taking delivery from a bonded area):
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**一** 製造たばこ製造者がその製造場から移出した製造たばこで、第一項の規定によるたばこ税を課された、又は課されるべきものが当該製造場に戻し入れられた場合（当該製造たばこで製造たばこの販売業者から返品されたものその他政令で定めるものが当該製造たばこ製造者の他の製造たばこの製造場に移入された場合を含む。）
suppl-4151-8/art-131/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131/par-7/item-1
where manufactured tobacco that a manufacturer of manufactured tobacco has shipped from its manufacturing site and on which tobacco tax under the provisions of paragraph (1) has been imposed or is to be imposed has been returned to that manufacturing site (including where such manufactured tobacco that has been returned by a seller of manufactured tobacco or any other such manufactured tobacco specified by Cabinet Order has been brought into another manufacturing site of manufactured tobacco of that manufacturer of manufactured tobacco);
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**二** 前号に該当する場合を除き、製造たばこ製造者が、他の製造たばこの製造場から移出され、又は保税地域から引き取られた製造たばこで第一項の規定によるたばこ税を課された、又は課されるべきものを製造たばこの製造場に移入し、当該製造たばこをその移入した製造場から更に移出した場合
suppl-4151-8/art-131/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131/par-7/item-2
except in the case falling under the preceding item, where a manufacturer of manufactured tobacco has brought into a manufacturing site of manufactured tobacco manufactured tobacco that was shipped from another manufacturing site of manufactured tobacco or taken out of a bonded area and on which tobacco tax under the provisions of paragraph (1) has been imposed or is to be imposed, and has further shipped that manufactured tobacco from the manufacturing site into which it was brought.
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**第八項** たばこ税法第二十六条（第二号を除く。）の規定は、第二項の規定による申告書を提出しなければならない者について準用する。
suppl-4151-8/art-131/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131/par-8
The provisions of Article 26 of the Tobacco Tax Act (excluding item (ii)) apply mutatis mutandis to a person who is required to submit a return under the provisions of paragraph (2).
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**第九項** 第二項の規定による申告書の提出を怠った者は、二十万円以下の罰金に処する。
suppl-4151-8/art-131/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131/par-9
A person who has failed to submit a return under the provisions of paragraph (2) is punished by a fine of 200,000 yen or less.
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**第十項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の罰金刑を科する。
suppl-4151-8/art-131/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131/par-10
If a representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed the violation referred to in the preceding paragraph with regard to the business or property of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine referred to in that paragraph.
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### 第百三十二条（たばこ税の特例の改正に伴う罰則に係る経過措置） — Transitional Measures Concerning Penal Provisions Accompanying the Amendment of the Special Provisions on Tobacco Tax
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suppl-4151-8/art-132 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-132 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-132
**第一項** 第十二条の規定の施行前にした行為及び附則第百二十八条の規定によりなお従前の例によることとされるたばこ税に係る第十二条の規定の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4151-8/art-132/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-132/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-132/par-1
With regard to the application of penal provisions to acts committed before the provisions of Article 12 come into effect and to acts committed after the provisions of Article 12 come into effect with respect to tobacco tax for which the provisions then in force continue to govern pursuant to the provisions of Article 128 of the Supplementary Provisions, the provisions then in force continue to govern.
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### 第百三十三条（石油税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Petroleum Tax
caption: machine translation, not official
suppl-4151-8/art-133 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-133 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-133
**第一項** 第十二条の規定の施行前に課した、又は課すべきであった石油税については、なお従前の例による。
suppl-4151-8/art-133/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-133/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-133/par-1
The provisions then in force continue to govern petroleum tax that was imposed, or should have been imposed, before the provisions of Article 12 come into effect.
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**第二項** 第十二条の規定の施行前に旧租税特別措置法第九十条の四第一項の規定により石油税の免除を受けた原油、石油製品又はガス状炭化水素は、第十二条の規定の施行後に新租税特別措置法第九十条の四第一項の規定により石油石炭税の免除を受けたものとみなして、同条第五項の規定を適用する。
suppl-4151-8/art-133/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-133/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-133/par-2
The provisions of Article 90-4, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to crude oil, petroleum products or gaseous hydrocarbons that were exempted from petroleum tax under the provisions of Article 90-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the provisions of Article 12 come into effect, deeming them to have been exempted from petroleum and coal tax under the provisions of Article 90-4, paragraph (1) of the New Act on Special Measures Concerning Taxation after the provisions of Article 12 come into effect.
machine translation, not official
**第三項** 第十二条の規定の施行前にした行為及び第一項の規定によりなお従前の例によることとされる石油税に係る同条の規定の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4151-8/art-133/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-133/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-133/par-3
With regard to the application of penal provisions to acts committed before the provisions of Article 12 come into effect and to acts committed after the provisions of that Article come into effect with respect to petroleum tax for which the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.
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### 第百三十六条（政令への委任） — Delegation to Cabinet Order
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suppl-4151-8/art-136 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-136 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-136
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4151-8/art-136/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-136/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-136/par-1
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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### 第百五十条（租税特別措置法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc.
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suppl-4151-8/art-150 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-150 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-150
**第一項** 前条の規定による改正後の租税特別措置法等の一部を改正する法律附則第二十七条第三項から第六項までの規定は、法人の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4151-8/art-150/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-150/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-150/par-1
The provisions of Article 27, paragraphs (3) through (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. as amended by the provisions of the preceding Article apply to corporation tax for a business year of a corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for a business year of a corporation that began before the Effective Date.
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## 附 則 平成一五年四月九日法律第二六号
suppl-4151-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-26 · https://japanlaw.org/l/332AC0000000026/suppl-4151-26
### 第一条（施行期日） — Effective Date
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suppl-4151-26/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-26/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-26/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4151-26/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-26/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-26/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 平成一五年四月三〇日法律第三一号
suppl-4151-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-31 · https://japanlaw.org/l/332AC0000000026/suppl-4151-31
### 第一条（施行期日） — Effective Date
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suppl-4151-31/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-31/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-31/art-1
**第一項** この法律は、平成十五年五月一日から施行する。
suppl-4151-31/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-31/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-31/art-1/par-1
This Act comes into effect on May 1, 2003.
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## 附 則 平成一五年五月三〇日法律第五四号
suppl-4151-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-54 · https://japanlaw.org/l/332AC0000000026/suppl-4151-54
### 第一条（施行期日） — Effective Date
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suppl-4151-54/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-54/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-54/art-1
**第一項** この法律は、平成十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4151-54/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-54/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-54/art-1/par-1
This Act comes into effect on April 1, 2004; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 略
suppl-4151-54/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-54/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-54/art-1/par-1/item-1
Omitted
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**二** 第一条中証券取引法第二条第八項、第二十七条の二第四項、第二十七条の二十八第三項及び第三十二条第三項の改正規定、同条第五項の改正規定（「、銀行」の下に「、協同組織金融機関」を加える部分に限る。）、同条第六項、同法第五十四条第一項第四号及び同法第六十五条第一項の改正規定、同条第二項の改正規定（同項第一号の改正規定を除く。）並びに同法第六十五条の二第一項、同条第三項、同条第九項、第六十五条の三、第百六十六条第五項及び第二百一条第二項の改正規定、第二条中外国証券業者に関する法律第二条第一号の改正規定、同法第十四条第一項の改正規定（「のうち銀行」の下に「、協同組織金融機関」を加える部分に限る。）、同法第二十二条第一項第四号の改正規定（「銀行」の下に「、協同組織金融機関」を加える部分に限る。）及び同項第五号の改正規定、第六条中商工組合中央金庫法第二十八条第一項第七号及び第十九号の改正規定、同条第六項を削る改正規定並びに同条第三項の次に一項を加える改正規定、第七条中農業協同組合法第十条第六項第三号の次に一号を加える改正規定、同項第六号の二、同項第十五号及び同条第十二項の改正規定、同条第十三項及び第十六項を削る改正規定並びに同条第九項の次に二項を加える改正規定、第八条中水産業協同組合法第十一条第三項第三号の次に一号を加える改正規定、同項第六号の改正規定、同法第八十七条第四項第三号の次に一号を加える改正規定、同法第九十三条第二項第三号の次に一号を加える改正規定及び同法第九十七条第三項第三号の次に一号を加える改正規定、第九条中中小企業等協同組合法第九条の八第二項第七号の改正規定、第十条中信用金庫法第五十三条第三項第二号及び第五十四条第四項第二号の改正規定、第十一条中労働金庫法第五十八条第二項第八号及び第五十八条の二第一項第六号の改正規定、第十二条中農林中央金庫法第五十四条第四項第二号の改正規定、第十三条の規定、附則第十六条中租税特別措置法（昭和三十二年法律第二十六号）第三十七条の十一第一項第一号、第三十七条の十四の二第一項第一号及び第四十一条の十四第三項第二号の改正規定並びに附則第十七条中所得税法（昭和四十年法律第三十三号）第二百二十四条の三第一項第二号の改正規定 公布の日から起算して一月を経過した日
suppl-4151-54/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-54/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-54/art-1/par-1/item-2
the provisions in Article 1 amending Article 2, paragraph (8), Article 27-2, paragraph (4), Article 27-28, paragraph (3), and Article 32, paragraph (3) of the Securities and Exchange Act, the provisions amending paragraph (5) of that Article (limited to the part adding ", cooperative financial institutions" after ", banks"), the provisions amending paragraph (6) of that Article, Article 54, paragraph (1), item (iv) of that Act, and Article 65, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article (excluding the provisions amending item (i) of that paragraph), and the provisions amending Article 65-2, paragraph (1), paragraph (3), and paragraph (9) of that Act, Article 65-3, Article 166, paragraph (5), and Article 201, paragraph (2) of that Act, the provisions in Article 2 amending Article 2, item (i) of the Act on Foreign Securities Firms, the provisions amending Article 14, paragraph (1) of that Act (limited to the part adding ", cooperative financial institutions" after "of which banks"), the provisions amending Article 22, paragraph (1), item (iv) of that Act (limited to the part adding ", cooperative financial institutions" after "banks"), and the provisions amending item (v) of that paragraph, the provisions in Article 6 amending Article 28, paragraph (1), items (vii) and (xix) of the Shoko Chukin Bank Act, the provisions deleting paragraph (6) of that Article, and the provisions adding one paragraph after paragraph (3) of that Article, the provisions in Article 7 adding one item after Article 10, paragraph (6), item (iii) of the Agricultural Co-operatives Act, the provisions amending item (vi)-2 and item (xv) of that paragraph and paragraph (12) of that Article, the provisions deleting paragraphs (13) and (16) of that Article, and the provisions adding two paragraphs after paragraph (9) of that Article, the provisions in Article 8 adding one item after Article 11, paragraph (3), item (iii) of the Fishery Industry Cooperative Act, the provisions amending item (vi) of that paragraph, the provisions adding one item after Article 87, paragraph (4), item (iii) of that Act, the provisions adding one item after Article 93, paragraph (2), item (iii) of that Act, and the provisions adding one item after Article 97, paragraph (3), item (iii) of that Act, the provisions in Article 9 amending Article 9-8, paragraph (2), item (vii) of the Small and Medium-Sized Enterprise Cooperatives Act, the provisions in Article 10 amending Article 53, paragraph (3), item (ii) and Article 54, paragraph (4), item (ii) of the Shinkin Bank Act, the provisions in Article 11 amending Article 58, paragraph (2), item (viii) and Article 58-2, paragraph (1), item (vi) of the Labor Bank Act, the provisions in Article 12 amending Article 54, paragraph (4), item (ii) of the Norinchukin Bank Act, the provisions of Article 13, the provisions in Article 16 of the Supplementary Provisions amending Article 37-11, paragraph (1), item (i), Article 37-14-2, paragraph (1), item (i), and Article 41-14, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), and the provisions in Article 17 of the Supplementary Provisions amending Article 224-3, paragraph (1), item (ii) of the Income Tax Act (Act No. 33 of 1965): the day on which one month has elapsed from the date of promulgation.
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### 第三十八条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4151-54/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-54/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4151-54/art-38
**第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4151-54/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-54/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-54/art-38/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
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### 第三十九条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4151-54/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-54/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4151-54/art-39
**第一項** この法律に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4151-54/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-54/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-54/art-39/par-1
Beyond what is provided for in this Act, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一五年六月一八日法律第八九号
suppl-4151-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-89 · https://japanlaw.org/l/332AC0000000026/suppl-4151-89
### 第一条（施行期日） — Effective Date
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suppl-4151-89/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-89/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-89/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4151-89/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-89/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-89/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成一五年六月一八日法律第九二号
suppl-4151-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-92 · https://japanlaw.org/l/332AC0000000026/suppl-4151-92
### 第一条（施行期日） — Effective Date
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suppl-4151-92/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-92/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-92/art-1
**第一項** この法律は、平成十七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4151-92/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-92/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-92/art-1/par-1
This Act comes into effect on April 1, 2005; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一及び二** 略
suppl-4151-92/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-92/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-92/art-1/par-1/item-1-to-2
Omitted
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**三** 第二条の規定並びに附則第七条、第八条、第九条第五項、第十二条から第十四条まで、第四十四条、第四十七条、第四十九条、第五十条（「第二条第十二項」を「第二条第十三項」に改める部分に限る。）、第五十二条及び第五十三条の規定 平成十六年四月一日
suppl-4151-92/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-92/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-92/art-1/par-1/item-3
the provisions of Article 2, and the provisions of Article 7, Article 8, Article 9, paragraph (5), Articles 12 through 14, Article 44, Article 47, Article 49, Article 50 (limited to the part replacing "Article 2, paragraph (12)" with "Article 2, paragraph (13)"), Article 52 and Article 53 of the Supplementary Provisions: April 1, 2004.
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## 附 則 平成一五年六月一八日法律第九三号
suppl-4151-93 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-93 · https://japanlaw.org/l/332AC0000000026/suppl-4151-93
### 第一条（施行期日） — Effective Date
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suppl-4151-93/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-93/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-93/art-1
**第一項** この法律は、平成十五年十二月一日から施行する。
suppl-4151-93/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-93/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-93/art-1/par-1
This Act comes into effect on December 1, 2003.
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## 附 則 平成一五年六月二〇日法律第一〇一号
suppl-4151-101 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-101 · https://japanlaw.org/l/332AC0000000026/suppl-4151-101
### 第一条（施行期日） — Effective Date
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suppl-4151-101/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-101/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-101/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4151-101/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-101/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-101/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成一五年七月二四日法律第一二五号
suppl-4151-125 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-125 · https://japanlaw.org/l/332AC0000000026/suppl-4151-125
### 第一条（施行期日） — Effective Date
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suppl-4151-125/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-125/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-125/art-1
**第一項** この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。
suppl-4151-125/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-125/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-125/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding nine months from the date of promulgation; provided, however, that the provisions listed in the following items come into effect as of the day specified respectively in those items.
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**一及び二** 略
suppl-4151-125/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-125/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-125/art-1/par-1/item-1-to-2
Omitted
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**三** 第二条の規定、第三条中会社法第十一条第二項の改正規定並びに附則第六条から附則第十五条まで、附則第二十一条から附則第三十一条まで、附則第三十四条から附則第四十一条まで及び附則第四十四条から附則第四十八条までの規定 公布の日から起算して一年を超えない範囲内において政令で定める日
suppl-4151-125/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-125/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-125/art-1/par-1/item-3
the provisions of Article 2, the provisions in Article 3 amending Article 11, paragraph (2) of the Companies Act, and the provisions of Articles 6 through 15, Articles 21 through 31, Articles 34 through 41 and Articles 44 through 48 of the Supplementary Provisions: the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation.
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## 附 則 平成一六年三月三一日法律第一四号
suppl-4161-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14
### 第一条（施行期日） — Effective Date
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suppl-4161-14/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1
**第一項** この法律は、平成十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4161-14/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1
This Act comes into effect on April 1, 2004; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 次に掲げる規定 平成十六年七月一日
suppl-4161-14/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-1
the following provisions: July 1, 2004;
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**イ** 略
suppl-4161-14/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-1/sub-1
Omitted
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**ロ** 第七条中租税特別措置法第二十八条の四第三項第二号の改正規定、同法第三十一条の二第二項第二号の改正規定（「都市基盤整備公団」を「独立行政法人都市再生機構」に改める部分に限る。）、同項第五号の改正規定（「都市基盤整備公団及び地域振興整備公団」を「独立行政法人都市再生機構」に改める部分に限る。）、同法第三十三条第一項第三号の五の改正規定（同号を同項第三号の六とする部分を除く。）、同法第三十四条第二項第一号の改正規定（「都市基盤整備公団、」を「独立行政法人都市再生機構又は」に改め、「又は地域振興整備公団」を削る部分に限る。）、同法第三十四条の二第二項第一号の改正規定（「都市基盤整備公団、地域振興整備公団」を「独立行政法人都市再生機構」に改める部分に限る。）、同法第三十七条第一項の表の第十四号の改正規定、同法第四十一条第一項第二号及び第三号の改正規定、同法第四十二条の二の二を削る改正規定、同法第六十四条第一項第三号の五の改正規定（同号を同項第三号の六とする部分を除く。）、同法第六十五条の三第一項第一号の改正規定（「都市基盤整備公団、」を「独立行政法人都市再生機構又は」に改め、「又は地域振興整備公団」を削る部分に限る。）、同法第六十五条の四第一項第一号の改正規定（「都市基盤整備公団、地域振興整備公団」を「独立行政法人都市再生機構」に改める部分に限る。）、同法第六十五条の七第一項の表の第十五号の改正規定並びに同法第八十三条の三第四項の改正規定並びに附則第三十五条及び第六十一条（「都市基盤整備公団」を「独立行政法人都市再生機構」に改める部分に限る。）の規定
suppl-4161-14/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-1/sub-2
the provisions in Article 7 amending Article 28-4, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 31-2, paragraph (2), item (ii) of that Act (limited to the part replacing "Urban Development Corporation" with "Urban Renaissance Agency"), the provisions amending item (v) of that paragraph (limited to the part replacing "Urban Development Corporation and Japan Regional Development Corporation" with "Urban Renaissance Agency"), the provisions amending Article 33, paragraph (1), item (iii)-5 of that Act (excluding the part renumbering that item as item (iii)-6 of that paragraph), the provisions amending Article 34, paragraph (2), item (i) of that Act (limited to the part replacing "Urban Development Corporation," with "Urban Renaissance Agency or" and deleting "or Japan Regional Development Corporation"), the provisions amending Article 34-2, paragraph (2), item (i) of that Act (limited to the part replacing "Urban Development Corporation, Japan Regional Development Corporation" with "Urban Renaissance Agency"), the provisions amending item (xiv) of the table in Article 37, paragraph (1) of that Act, the provisions amending Article 41, paragraph (1), items (ii) and (iii) of that Act, the provisions deleting Article 42-2-2 of that Act, the provisions amending Article 64, paragraph (1), item (iii)-5 of that Act (excluding the part renumbering that item as item (iii)-6 of that paragraph), the provisions amending Article 65-3, paragraph (1), item (i) of that Act (limited to the part replacing "Urban Development Corporation," with "Urban Renaissance Agency or" and deleting "or Japan Regional Development Corporation"), the provisions amending Article 65-4, paragraph (1), item (i) of that Act (limited to the part replacing "Urban Development Corporation, Japan Regional Development Corporation" with "Urban Renaissance Agency"), the provisions amending item (xv) of the table in Article 65-7, paragraph (1) of that Act, and the provisions amending Article 83-3, paragraph (4) of that Act, and the provisions of Article 35 and Article 61 (limited to the part replacing "Urban Development Corporation" with "Urban Renaissance Agency") of the Supplementary Provisions;
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**二** 第七条中租税特別措置法第十一条第一項の表の第一号の改正規定、同法第四十三条第一項の表の第一号の改正規定及び同法第六十八条の十六第一項の表の第一号の改正規定並びに附則第二十五条第一項、第四十条第一項及び第四十九条第一項の規定 平成十六年十一月一日
suppl-4161-14/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-2
the provisions in Article 7 amending item (i) of the table in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending item (i) of the table in Article 43, paragraph (1) of that Act and the provisions amending item (i) of the table in Article 68-16, paragraph (1) of that Act, and the provisions of Article 25, paragraph (1), Article 40, paragraph (1) and Article 49, paragraph (1) of the Supplementary Provisions: November 1, 2004;
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**三** 次に掲げる規定 平成十七年一月一日
suppl-4161-14/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-3
the following provisions: January 1, 2005;
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**イ** 略
suppl-4161-14/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-3/sub-1
Omitted
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**ロ** 第七条中租税特別措置法第十二条第一項の改正規定（「地区」の下に「及びこれに類する地区として政令で定める地区」を加える部分を除く。）、同法第三十四条の三第二項第四号の改正規定、同法第四十一条の十五の次に一条を加える改正規定、同法第四十一条の十七第一項の改正規定及び同法第四十五条第一項の改正規定（「地区」の下に「及びこれに類する地区として政令で定める地区」を加える部分を除く。）並びに附則第二十五条第五項、第三十四条、第四十条第八項、第四十九条第八項及び第七十一条の規定
suppl-4161-14/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-3/sub-2
the provisions in Article 7 amending Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part adding "and any other district specified by Cabinet Order as being similar thereto" after "district"), the provisions amending Article 34-3, paragraph (2), item (iv) of that Act, the provisions adding one Article after Article 41-15 of that Act, the provisions amending Article 41-17, paragraph (1) of that Act and the provisions amending Article 45, paragraph (1) of that Act (excluding the part adding "and any other district specified by Cabinet Order as being similar thereto" after "district"), and the provisions of Article 25, paragraph (5), Article 34, Article 40, paragraph (8), Article 49, paragraph (8) and Article 71 of the Supplementary Provisions;
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**四** 第七条中租税特別措置法第四十一条の十二第十二項の改正規定（「第十六項」を「第十八項」に改める部分を除く。）及び附則第三十三条第二項の規定 平成十八年四月一日
suppl-4161-14/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-4
the provisions in Article 7 amending Article 41-12, paragraph (12) of the Act on Special Measures Concerning Taxation (excluding the part replacing "paragraph (16)" with "paragraph (18)") and the provisions of Article 33, paragraph (2) of the Supplementary Provisions: April 1, 2006;
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**五** 次に掲げる規定 信託業法（平成十六年法律第百五十四号）の施行の日
suppl-4161-14/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-5
the following provisions: the date on which the Trust Business Act (Act No. 154 of 2004) comes into effect.
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**イからホまで** 略
suppl-4161-14/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-5/sub-1
Omitted
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**ヘ** 第七条中租税特別措置法第九条第二項の改正規定、同法第九条の四の改正規定、同法第四十条の四の改正規定、同法第四十一条の九の改正規定、同法第四十一条の十二第四項の改正規定、同法第六十六条の四第六項の改正規定、同法第六十六条の六の改正規定、同法第六十八条の三の三の改正規定（同条第九項中「平成十六年三月三十一日」を「平成十八年三月三十一日」に改める部分を除く。）、同法第六十八条の三の四の改正規定（同条第九項中「平成十六年三月三十一日」を「平成十八年三月三十一日」に改める部分を除く。）、同法第六十八条の三の五第一項、第三項、第五項から第八項まで、第十四項、第十五項第一号、第十六項及び第十八項の改正規定、同法第六十八条の三の六から第六十八条の四までの改正規定、同法第六十八条の八十八第五項の改正規定並びに同法第六十八条の九十の改正規定
suppl-4161-14/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-5/sub-2
the provisions in Article 7 amending Article 9, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 9-4 of that Act, the provisions amending Article 40-4 of that Act, the provisions amending Article 41-9 of that Act, the provisions amending Article 41-12, paragraph (4) of that Act, the provisions amending Article 66-4, paragraph (6) of that Act, the provisions amending Article 66-6 of that Act, the provisions amending Article 68-3-3 of that Act (excluding the part replacing "March 31, 2004" with "March 31, 2006" in paragraph (9) of that Article), the provisions amending Article 68-3-4 of that Act (excluding the part replacing "March 31, 2004" with "March 31, 2006" in paragraph (9) of that Article), the provisions amending Article 68-3-5, paragraph (1), paragraph (3), paragraphs (5) through (8), paragraph (14), paragraph (15), item (i), paragraph (16) and paragraph (18) of that Act, the provisions amending Articles 68-3-6 through 68-4 of that Act, the provisions amending Article 68-88, paragraph (5) of that Act, and the provisions amending Article 68-90 of that Act;
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**六** 第七条中租税特別措置法第十四条の二第二項第五号の改正規定及び同法第四十七条の二第三項第五号の改正規定並びに附則第二十五条第十項及び第十一項、第四十条第十三項及び第十四項並びに第四十九条第十三項及び第十四項の規定 特定都市河川浸水被害対策法（平成十五年法律第七十七号）の施行の日
suppl-4161-14/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-6
the provisions in Article 7 amending Article 14-2, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation and the provisions amending Article 47-2, paragraph (3), item (v) of that Act, and the provisions of Article 25, paragraphs (10) and (11), Article 40, paragraphs (13) and (14), and Article 49, paragraphs (13) and (14) of the Supplementary Provisions: the date on which the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities (Act No. 77 of 2003) comes into effect;
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**七** 第七条中租税特別措置法第二十六条第二項第三号の改正規定 心神喪失等の状態で重大な他害行為を行った者の医療及び観察等に関する法律（平成十五年法律第百十号）の施行の日
suppl-4161-14/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-7
the provisions in Article 7 amending Article 26, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation: the date on which the Act on Medical Care and Treatment for Persons Who Have Caused Serious Cases Under the Condition of Insanity (Act No. 110 of 2003) comes into effect;
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**八** 第七条中租税特別措置法第二十八条第一項第二号の改正規定、同法第三十四条の二第二項第十二号の改正規定（「中小企業総合事業団法（平成十一年法律第十九号）第二十一条第一項第二号に規定する中小企業構造の高度化」を「独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第一項第三号に規定する連携等若しくは中小企業の集積の活性化」に改める部分に限る。）、同法第六十五条の四第一項第十二号の改正規定（「中小企業総合事業団法第二十一条第一項第二号に規定する中小企業構造の高度化」を「独立行政法人中小企業基盤整備機構法第十五条第一項第三号に規定する連携等若しくは中小企業の集積の活性化」に改める部分に限る。）及び同法第六十六条の十一第一項第二号の改正規定 中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）の施行の日
suppl-4161-14/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-8
the provisions in Article 7 amending Article 28, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 34-2, paragraph (2), item (xii) of that Act (limited to the part replacing "advancement of the structure of small and medium-sized enterprises prescribed in Article 21, paragraph (1), item (ii) of the Japan Small and Medium Enterprise Corporation Act (Act No. 19 of 1999)" with "collaboration, etc. or vitalization of the agglomeration of small and medium-sized enterprises prescribed in Article 15, paragraph (1), item (iii) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 147 of 2002)"), the provisions amending Article 65-4, paragraph (1), item (xii) of that Act (limited to the part replacing "advancement of the structure of small and medium-sized enterprises prescribed in Article 21, paragraph (1), item (ii) of the Japan Small and Medium Enterprise Corporation Act" with "collaboration, etc. or vitalization of the agglomeration of small and medium-sized enterprises prescribed in Article 15, paragraph (1), item (iii) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency"), and the provisions amending Article 66-11, paragraph (1), item (ii) of that Act: the date on which the Act on the Abolition, etc. of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act (Act No. 146 of 2002) comes into effect;
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**九** 第七条中租税特別措置法第三十四条の二第二項第一号の改正規定（「同じ。）」の下に「、独立行政法人中小企業基盤整備機構」を加える部分に限る。）及び同法第六十五条の四第一項第一号の改正規定（「同じ。）」の下に「、独立行政法人中小企業基盤整備機構」を加える部分に限る。） 中小企業金融公庫法及び独立行政法人中小企業基盤整備機構法の一部を改正する法律（平成十六年法律第三十五号）附則第一条第二号に掲げる規定の施行の日
suppl-4161-14/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-9
the provisions in Article 7 amending Article 34-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation (limited to the part adding ", the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN" after "the same applies hereinafter)") and the provisions amending Article 65-4, paragraph (1), item (i) of that Act (limited to the part adding ", the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN" after "the same applies hereinafter)"): the date on which the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Japan Finance Corporation for Small Business Act and the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 35 of 2004) come into effect;
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**十** 第七条中租税特別措置法第八十条の三の改正規定及び同法第八十一条第五項の改正規定（同項を同条第四項とする部分を除く。） 金融機能の強化のための特別措置に関する法律（平成十六年法律第百二十八号）の施行の日
suppl-4161-14/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-10
the provisions in Article 7 amending Article 80-3 of the Act on Special Measures Concerning Taxation and the provisions amending Article 81, paragraph (5) of that Act (excluding the part renumbering that paragraph as paragraph (4) of that Article): the date on which the Act on Special Measures for Strengthening Financial Functions (Act No. 128 of 2004) comes into effect.
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### 第十九条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4161-14/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-19
**第一項** 第七条の規定による改正後の租税特別措置法（以下附則第五十七条までにおいて「新租税特別措置法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成十六年分以後の所得税について適用し、平成十五年分以前の所得税については、なお従前の例による。
suppl-4161-14/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-19/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" up to Article 57 of the Supplementary Provisions) apply to income tax for 2004 and subsequent years, and the provisions then in force continue to govern income tax for 2003 and prior years.
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### 第二十条（勤労者財産形成住宅貯蓄及び勤労者財産形成年金貯蓄の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest Income, etc. from Workers' Asset-Building Housing Savings and Workers' Asset-Building Pension Savings
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suppl-4161-14/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-20
**第一項** 新租税特別措置法第四条の二第九項及び第四条の三第十項の規定は、施行日以後にこれらの規定に規定する事実が生ずる場合について適用し、施行日前に第七条の規定による改正前の租税特別措置法（以下附則第五十七条までにおいて「旧租税特別措置法」という。）第四条の二第九項又は第四条の三第十項に規定する事実が生じた場合については、なお従前の例による。
suppl-4161-14/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-20/par-1
The provisions of Article 4-2, paragraph (9) and Article 4-3, paragraph (10) of the New Act on Special Measures Concerning Taxation apply where the facts prescribed in those provisions arise on or after the Effective Date, and the provisions then in force continue to govern where the facts prescribed in Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" up to Article 57 of the Supplementary Provisions) arose before the Effective Date.
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### 第二十一条（公募株式等証券投資信託の受益証券を買い取った証券業者等が支払を受ける収益の分配に係る源泉徴収の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source for Distributions of Proceeds Received by Securities Companies, etc. That Have Purchased Beneficiary Certificates of Publicly Offered Securities Investment Trusts for Shares and Similar Interests
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suppl-4161-14/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-21
**第一項** 新租税特別措置法第九条の五の規定は、同条第一項に規定する証券業者等が施行日以後に買い取る同項に規定する公募株式等証券投資信託の受益証券に係る当該公募株式等証券投資信託の終了又は一部の解約について適用する。
suppl-4161-14/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-21/par-1
The provisions of Article 9-5 of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a publicly offered securities investment trust for shares and similar interests prescribed in paragraph (1) of that Article pertaining to its beneficiary certificates that a securities company, etc. prescribed in that paragraph purchases on or after the Effective Date.
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### 第二十二条（相続財産に係る株式をその発行した上場会社等以外の株式会社に譲渡した場合のみなし配当課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deemed Dividend Taxation Where Shares Pertaining to Inherited Property Are Transferred to a Stock Company Other Than the Listed Company, etc. That Issued Them
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suppl-4161-14/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-22
**第一項** 新租税特別措置法第九条の七の規定は、個人が施行日以後に同条第一項に規定する相続又は遺贈により取得する同項に規定する株式を施行日以後に譲渡する場合について適用する。
suppl-4161-14/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-22/par-1
The provisions of Article 9-7 of the New Act on Special Measures Concerning Taxation apply where an individual transfers, on or after the Effective Date, shares prescribed in paragraph (1) of that Article that the individual acquires on or after the Effective Date by inheritance or bequest prescribed in that paragraph.
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### 第二十三条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4161-14/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-23
**第一項** 個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二第一項第四号に掲げる減価償却資産については、なお従前の例による。
suppl-4161-14/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-23/par-1
The provisions then in force continue to govern depreciable assets listed in Article 10-2, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual acquired, or manufactured or constructed, before the Effective Date.
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### 第二十四条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4161-14/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-24
**第一項** 新租税特別措置法第十条の四の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、個人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第十条の四第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4161-14/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-24/par-1
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the Effective Date, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured, or leased, before the Effective Date.
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### 第二十五条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4161-14/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25
**第一項** 新租税特別措置法第十一条の規定は、個人が平成十六年十一月一日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする新租税特別措置法第十一条第一項に規定する特定設備等について適用し、個人が同日前に取得等をした旧租税特別措置法第十一条第一項に規定する特定設備等については、なお従前の例による。
suppl-4161-14/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-1
The provisions of Article 11 of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation for which an individual makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after November 1, 2004, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before that date.
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**第二項** 施行日前に旧租税特別措置法第十一条の五第一項に規定する承認を受けた同項の基本構想において定められた同項の重点整備地区の区域内において、個人が取得又は建設をする同項に規定する特定余暇利用施設については、同条の規定は、なおその効力を有する。
suppl-4161-14/art-25/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-2
With regard to specified leisure facilities prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquires or constructs within the priority development district referred to in that paragraph that is specified in a basic plan referred to in that paragraph for which the approval prescribed in that paragraph was obtained before the Effective Date, the provisions of that Article remain in force.
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**第三項** 新租税特別措置法第十一条の九の規定は、個人が施行日以後に取得等をする同条第一項に規定する再商品化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の九第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4161-14/art-25/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-3
The provisions of Article 11-9 of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 11-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第四項** 個人が施行日前に取得等をした旧租税特別措置法第十一条の十第一項に規定する輸入関連事業用資産については、なお従前の例による。
suppl-4161-14/art-25/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-4
The provisions then in force continue to govern import-related business assets prescribed in Article 11-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第五項** 個人が旧租税特別措置法第十二条第一項の表の第一号に規定する実施計画（平成十六年十二月三十一日までに定められたものに限る。）に定められた工業等導入地区内において当該実施計画が定められた日から平成二十一年十二月三十一日までの間に取得等をする同項に規定する工業用機械等については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4161-14/art-25/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-5
With regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual makes an acquisition, etc., within an industry introduction district specified in an implementation plan prescribed in item (i) of the table in that paragraph (limited to one established by December 31, 2004), during the period from the day on which that implementation plan was established to December 31, 2009, the provisions of that Article (limited to the part pertaining to that item) remain in force.
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**第六項** 新租税特別措置法第十二条（第一項の表の第三号に係る部分に限る。）の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用する。
suppl-4161-14/art-25/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-6
The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii) of the table in paragraph (1) of that Article) apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date.
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**第七項** 施行日前に旧租税特別措置法第十三条の三第一項第三号に規定する認定を受けた同号の個人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4161-14/art-25/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-7
With regard to depreciable assets specified in Article 13-3, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation held by an individual referred to in that item who received the certification prescribed in that item before the Effective Date, the provisions of that Article (limited to the part pertaining to that item) remain in force.
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**第八項** 新租税特別措置法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定優良賃貸住宅について適用する。
suppl-4161-14/art-25/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-8
The provisions of Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified good-quality rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date.
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**第九項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第一項に規定する優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4161-14/art-25/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-9
With regard to good-quality rental housing prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
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**第十項** 新租税特別措置法第十四条の二第一項の規定は、個人が附則第一条第六号に定める日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用する。
suppl-4161-14/art-25/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-10
The provisions of Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly builds on or after the date specified in Article 1, item (vi) of the Supplementary Provisions.
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**第十一項** 個人が附則第一条第六号に定める日前に取得又は新築をした旧租税特別措置法第十四条の二第一項に規定する特定再開発建築物等については、同条の規定は、なおその効力を有する。
suppl-4161-14/art-25/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-11
With regard to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the date specified in Article 1, item (vi) of the Supplementary Provisions, the provisions of that Article remain in force.
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**第十二項** 新租税特別措置法第十五条の規定は、個人が施行日以後に取得又は建設をする同条第一項に規定する倉庫用建物等について適用する。
suppl-4161-14/art-25/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-12
The provisions of Article 15 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or constructs on or after the Effective Date.
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**第十三項** 個人が施行日前に取得又は建設をした旧租税特別措置法第十五条第一項に規定する倉庫用建物等については、同条の規定は、なおその効力を有する。
suppl-4161-14/art-25/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-13
With regard to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date, the provisions of that Article remain in force.
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**第十四項** 新租税特別措置法第十八条の規定は、個人が施行日以後に支出する同条第一項第二号に定める負担金について適用し、個人が施行日前に支出した旧租税特別措置法第十八条第一項第二号に定める負担金については、なお従前の例による。
suppl-4161-14/art-25/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-14
The provisions of Article 18 of the New Act on Special Measures Concerning Taxation apply to contributions specified in paragraph (1), item (ii) of that Article that an individual pays on or after the Effective Date, and the provisions then in force continue to govern contributions specified in Article 18, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date.
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### 第二十六条（青色申告特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Blue Returns
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suppl-4161-14/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-26
**第一項** 新租税特別措置法第二十五条の二第三項の規定は、平成十七年分以後の所得税について適用し、平成十六年分以前の所得税については、なお従前の例による。
suppl-4161-14/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-26/par-1
The provisions of Article 25-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to income tax for 2005 and subsequent years, and the provisions then in force continue to govern income tax for 2004 and prior years.
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### 第二十七条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4161-14/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27
**第一項** 新租税特別措置法第三十一条の規定は、個人が平成十六年一月一日以後に行う同条第一項に規定する土地等又は建物等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十一条第一項に規定する土地等又は建物等の譲渡については、なお従前の例による。
suppl-4161-14/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-1
The provisions of Article 31 of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. or buildings, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 2004, and the provisions then in force continue to govern a transfer of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
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**第二項** 施行日前に死亡した者、施行日前に平成十六年分の所得税につき所得税法第百二十七条（同法第百六十六条において準用する場合を含む。）の規定による申告書を提出した者及び施行日前に同年分の所得税につき国税通則法第二十五条の規定による決定を受けた者の同年分の所得税に係る新租税特別措置法第三十一条（新租税特別措置法第三十一条の二又は第三十一条の三の規定により適用される場合を含む。）の規定の適用については、新租税特別措置法第三十一条第一項中「第三十二条第一項に規定する短期譲渡所得の金額の計算上生じた損失の金額があるときは、同項後段の規定にかかわらず、当該計算した金額を限度として当該損失の金額を控除した後の金額」とあるのは「第三項第二号の規定により読み替えられた同法第六十九条から第七十一条までの規定の適用がある場合には、その適用後の金額」と、「課する。この場合において、長期譲渡所得の金額の計算上生じた損失の金額があるときは、同法その他所得税に関する法令の規定の適用については、当該損失の金額は生じなかつたものとみなす」とあるのは「課する」と、同条第三項第二号中「第六十九条の規定の適用については、同条第一項中「譲渡所得の金額」とあるのは「譲渡所得の金額（租税特別措置法第三十一条第一項（長期譲渡所得の課税の特例）に規定する譲渡による譲渡所得がないものとして計算した金額とする。）」と、「各種所得の金額」とあるのは「各種所得の金額（長期譲渡所得の金額を除く。）」」とあるのは「第六十九条から第七十一条までの規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、長期譲渡所得の金額」」と、同項第三号中「第七十一条」とあるのは「第七十二条」とする。
suppl-4161-14/art-27/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-27/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-2
With regard to the application of the provisions of Article 31 of the New Act on Special Measures Concerning Taxation (including where applied pursuant to the provisions of Article 31-2 or Article 31-3 of the New Act on Special Measures Concerning Taxation) to income tax for 2004 of a person who died before the Effective Date, a person who, before the Effective Date, filed a return under the provisions of Article 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for 2004, and a person who, before the Effective Date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes for income tax for that year, the phrase "if there is an amount of losses arising in the calculation of the amount of short-term capital gains prescribed in Article 32, paragraph (1), the amount remaining after deducting that amount of losses up to the calculated amount, notwithstanding the provisions of the second sentence of that paragraph" in Article 31, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "if the provisions of Articles 69 through 71 of that Act as replaced by the provisions of paragraph (3), item (ii) apply, the amount after that application", and the phrase "is imposed. In this case, if there is an amount of losses arising in the calculation of the amount of long-term capital gains, that amount of losses is deemed not to have arisen for the purpose of applying the provisions of that Act and other laws and regulations concerning income tax" is deemed to be replaced with "is imposed"; in paragraph (3), item (ii) of that Article, the phrase "with regard to the application of the provisions of Article 69, the phrase 'the amount of capital gains' in paragraph (1) of that Article is deemed to be replaced with 'the amount of capital gains (meaning the amount calculated as if there were no capital gains from a transfer prescribed in Article 31, paragraph (1) (Special Provisions on Taxation on Long-Term Capital Gains) of the Act on Special Measures Concerning Taxation)', and the phrase 'the amount of each type of income' is deemed to be replaced with 'the amount of each type of income (excluding the amount of long-term capital gains)'" is deemed to be replaced with "with regard to the application of the provisions of Articles 69 through 71, the phrase 'the amount of gross income' in those provisions is deemed to be replaced with 'the amount of gross income, the amount of long-term capital gains'"; and in item (iii) of that paragraph, the phrase "Article 71" is deemed to be replaced with "Article 72".
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**第三項** 施行日前に死亡した者、施行日前に平成十六年分の所得税につき所得税法第百二十七条（同法第百六十六条において準用する場合を含む。）の規定による申告書を提出した者及び施行日前に同年分の所得税につき国税通則法第二十五条の規定による決定を受けた者に係る旧租税特別措置法第三十一条第四項に規定する長期譲渡所得の特別控除額の同条第一項の規定による控除については、なお従前の例による。
suppl-4161-14/art-27/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-3
The provisions then in force continue to govern the deduction, under the provisions of Article 31, paragraph (1) of the Former Act on Special Measures Concerning Taxation, of the special capital gain deduction for long-term capital gains prescribed in paragraph (4) of that Article with regard to a person who died before the Effective Date, a person who, before the Effective Date, filed a return under the provisions of Article 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for 2004, and a person who, before the Effective Date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes for income tax for that year.
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**第四項** 新租税特別措置法第三十一条の二（第二項第五号に係る部分を除く。）の規定は、個人が平成十六年一月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡については、なお従前の例による。
suppl-4161-14/art-27/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-27/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-4
The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to paragraph (2), item (v)) apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer falling under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual makes on or after January 1, 2004, and the provisions then in force continue to govern a transfer falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a transfer falling under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual made before that date.
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**第五項** 新租税特別措置法第三十一条の二第二項第五号の規定は、個人が施行日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用する。
suppl-4161-14/art-27/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-27/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-5
The provisions of Article 31-2, paragraph (2), item (v) of the New Act on Special Measures Concerning Taxation apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date.
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**第六項** 新租税特別措置法第三十二条の規定は、個人が平成十六年一月一日以後に行う同条第一項に規定する土地等又は建物等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十二条第一項に規定する土地等又は建物等の譲渡については、なお従前の例による。
suppl-4161-14/art-27/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-27/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-6
The provisions of Article 32 of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. or buildings, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 2004, and the provisions then in force continue to govern a transfer of land, etc. or buildings, etc. prescribed in Article 32, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
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**第七項** 施行日前に死亡した者、施行日前に平成十六年分の所得税につき所得税法第百二十七条（同法第百六十六条において準用する場合を含む。）の規定による申告書を提出した者及び施行日前に同年分の所得税につき国税通則法第二十五条の規定による決定を受けた者の同年分の所得税に係る新租税特別措置法第三十二条の規定の適用については、同条第一項中「第三十一条第一項に規定する長期譲渡所得の金額の計算上生じた損失の金額があるときは、同項後段の規定にかかわらず、当該計算した金額を限度として当該損失の金額を控除した後の金額」とあるのは「第四項において準用する第三十一条第三項第二号の規定により読み替えられた同法第六十九条から第七十一条までの規定の適用がある場合には、その適用後の金額」と、「課する。この場合において、短期譲渡所得の金額の計算上生じた損失の金額があるときは、同法その他所得税に関する法令の規定の適用については、当該損失の金額は生じなかつたものとみなす」とあるのは「課する」と、同条第四項中「同項第二号中「第三十一条第一項（長期譲渡所得の課税の特例）に規定する譲渡による譲渡所得」とあるのは「第三十二条第一項（短期譲渡所得の課税の特例）に規定する譲渡による譲渡所得又は同条第二項に規定する譲渡による所得」と、「長期譲渡所得の金額」とあるのは「短期譲渡所得の金額」と、同項第三号中」とあるのは「同項第二号中「第六十九条の規定の適用については、同条第一項中「譲渡所得の金額」とあるのは「譲渡所得の金額（租税特別措置法第三十一条第一項（長期譲渡所得の課税の特例）に規定する譲渡による譲渡所得がないものとして計算した金額とする。）」と、「各種所得の金額」とあるのは「各種所得の金額（長期譲渡所得の金額を除く。）」」とあるのは「第六十九条から第七十一条までの規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、短期譲渡所得の金額」」と、同項第三号中「第七十一条」とあるのは「第七十二条」と、」とする。
suppl-4161-14/art-27/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-27/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-7
With regard to the application of the provisions of Article 32 of the New Act on Special Measures Concerning Taxation to income tax for 2004 of a person who died before the Effective Date, a person who, before the Effective Date, filed a return under the provisions of Article 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for 2004, and a person who, before the Effective Date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes for income tax for that year, in paragraph (1) of that Article, the phrase "if there is an amount of losses arising in the calculation of the amount of long-term capital gains prescribed in Article 31, paragraph (1), the amount remaining after deducting that amount of losses up to the calculated amount, notwithstanding the provisions of the second sentence of that paragraph" is deemed to be replaced with "if the provisions of Articles 69 through 71 of that Act as replaced by the provisions of Article 31, paragraph (3), item (ii) as applied mutatis mutandis pursuant to paragraph (4) apply, the amount after that application", and the phrase "is imposed. In this case, if there is an amount of losses arising in the calculation of the amount of short-term capital gains, that amount of losses is deemed not to have arisen for the purpose of applying the provisions of that Act and other laws and regulations concerning income tax" is deemed to be replaced with "is imposed"; and in paragraph (4) of that Article, the phrase "in item (ii) of that paragraph, the phrase 'capital gains from a transfer prescribed in Article 31, paragraph (1) (Special Provisions on Taxation on Long-Term Capital Gains)' is deemed to be replaced with 'capital gains from a transfer prescribed in Article 32, paragraph (1) (Special Provisions on Taxation on Short-Term Capital Gains) or income from a transfer prescribed in paragraph (2) of that Article', the phrase 'the amount of long-term capital gains' is deemed to be replaced with 'the amount of short-term capital gains', and in item (iii) of that paragraph" is deemed to be replaced with "in item (ii) of that paragraph, the phrase 'with regard to the application of the provisions of Article 69, the phrase "the amount of capital gains" in paragraph (1) of that Article is deemed to be replaced with "the amount of capital gains (meaning the amount calculated as if there were no capital gains from a transfer prescribed in Article 31, paragraph (1) (Special Provisions on Taxation on Long-Term Capital Gains) of the Act on Special Measures Concerning Taxation)", and the phrase "the amount of each type of income" is deemed to be replaced with "the amount of each type of income (excluding the amount of long-term capital gains)"' is deemed to be replaced with 'with regard to the application of the provisions of Articles 69 through 71, the phrase "the amount of gross income" in those provisions is deemed to be replaced with "the amount of gross income, the amount of short-term capital gains"', and in item (iii) of that paragraph, the phrase 'Article 71' is deemed to be replaced with 'Article 72',".
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**第八項** 新租税特別措置法第三十三条（第一項第三号の三、第三号の四及び第六号の二に係る部分に限る。）、第三十三条の三及び第三十三条の四の規定は、個人が施行日以後に行うこれらの規定に該当する資産の譲渡（新租税特別措置法第三十三条第三項の規定により収用等による譲渡があったものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）について適用し、個人が施行日前に行った旧租税特別措置法第三十三条（第一項第三号の三に係る部分に限る。）、第三十三条の三及び第三十三条の四の規定に該当する資産の譲渡（旧租税特別措置法第三十三条第三項の規定により収用等による譲渡があったものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）については、なお従前の例による。
suppl-4161-14/art-27/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-27/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-8
The provisions of Article 33 (limited to the part pertaining to paragraph (1), items (iii)-3, (iii)-4 and (vi)-2), Article 33-3 and Article 33-4 of the New Act on Special Measures Concerning Taxation apply to a transfer of assets falling under those provisions that an individual makes on or after the Effective Date (including an act deemed to be a transfer by expropriation, etc. under the provisions of Article 33, paragraph (3) of the New Act on Special Measures Concerning Taxation and any other act included in a transfer under those provisions), and the provisions then in force continue to govern a transfer of assets falling under the provisions of Article 33 (limited to the part pertaining to paragraph (1), item (iii)-3), Article 33-3 and Article 33-4 of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date (including an act deemed to be a transfer by expropriation, etc. under the provisions of Article 33, paragraph (3) of the Former Act on Special Measures Concerning Taxation and any other act included in a transfer under those provisions).
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**第九項** 個人が施行日前に行った旧租税特別措置法第三十三条（第一項第五号に係る部分に限る。）及び第三十三条の二（第一項第三号に係る部分に限る。）の規定に該当する資産の譲渡については、なお従前の例による。
suppl-4161-14/art-27/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-27/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-9
The provisions then in force continue to govern a transfer of assets falling under the provisions of Article 33 (limited to the part pertaining to paragraph (1), item (v)) and Article 33-2 (limited to the part pertaining to paragraph (1), item (iii)) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第十項** 新租税特別措置法第三十四条第二項第一号、第二号の二及び第三号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十四条第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4161-14/art-27/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-27/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-10
The provisions of Article 34, paragraph (2), items (i), (ii)-2 and (iii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第十一項** 新租税特別措置法第三十四条の二第二項第八号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十四条の二第二項第八号に規定する土地等の譲渡については、なお従前の例による。
suppl-4161-14/art-27/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-27/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-11
The provisions of Article 34-2, paragraph (2), item (viii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (2), item (viii) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第十二項** 個人の有する旧租税特別措置法第三十四条の二第一項に規定する土地等が、施行日前に環境事業団が行った同条第二項第十二号の事業の用に供するために環境事業団に買い取られた場合については、なお従前の例による。
suppl-4161-14/art-27/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-27/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-12
The provisions then in force continue to govern the case where land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual was purchased by the Japan Environment Corporation before the Effective Date for use in a project referred to in paragraph (2), item (xii) of that Article carried out by the Japan Environment Corporation.
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**第十三項** 個人が施行日前に行った旧租税特別措置法第三十四条の二第二項第十九号に規定する土地等の譲渡については、なお従前の例による。
suppl-4161-14/art-27/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-27/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-13
The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (2), item (xix) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第十四項** 新租税特別措置法第三十七条（第一項の表の第十八号に係る部分に限る。）の規定は、個人が施行日以後に行う同号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第十八号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4161-14/art-27/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-27/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-14
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xviii) of the table in paragraph (1) of that Article) apply to a transfer of assets listed in the left-hand column of that item that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of assets listed in the left-hand column of item (xviii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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### 第二十八条（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Capital Gains, etc. Pertaining to Shares, etc. Where Listed Shares, etc. Are Transferred
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suppl-4161-14/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-28
**第一項** 新租税特別措置法第三十七条の十一、第三十七条の十一の三から第三十七条の十一の五まで（第三十七条の十一の三第三項第一号に係る部分を除く。）及び第三十七条の十二の二の規定は、個人が平成十六年一月一日以後に行う新租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡については、なお従前の例による。この場合において、同日から同年三月三十一日までの間における新租税特別措置法第三十七条の十一第一項に規定する上場株式等に係る新租税特別措置法第三十七条の十一の三から第三十七条の十一の五までの規定の適用については、新租税特別措置法第三十七条の十一の三第一項中「上場株式等（」とあるのは、「上場株式等（第三十七条の十一第一項に規定する株式等証券投資信託の受益証券及び特定投資法人の投資口（同項に規定する証券取引所に上場されている株式等その他これに類するものとして政令で定めるものを除く。）を除く。」とする。
suppl-4161-14/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-28/par-1
The provisions of Article 37-11, Articles 37-11-3 through 37-11-5 (excluding the part pertaining to Article 37-11-3, paragraph (3), item (i)) and Article 37-12-2 of the New Act on Special Measures Concerning Taxation apply to a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after January 1, 2004, and the provisions then in force continue to govern a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date. In this case, with regard to the application of the provisions of Articles 37-11-3 through 37-11-5 of the New Act on Special Measures Concerning Taxation to listed shares, etc. prescribed in Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from that date to March 31, 2004, the phrase "listed shares, etc. (" in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "listed shares, etc. (excluding beneficiary certificates of securities investment trusts for shares and similar interests and investment units of specified investment corporations prescribed in Article 37-11, paragraph (1) (excluding shares, etc. listed on a securities exchange prescribed in that paragraph and other similar ones specified by Cabinet Order);".
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### 第二十九条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account
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suppl-4161-14/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-29
**第一項** 新租税特別措置法第三十七条の十一の三及び第三十七条の十一の四（これらの規定中新租税特別措置法第三十七条の十一の三第三項第一号に係る部分に限る。）の規定は、個人が施行日以後に行う新租税特別措置法第三十七条の十一の三第一項に規定する特定口座内保管上場株式等の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十七条の十一の三第一項に規定する特定口座内保管上場株式等の譲渡については、なお従前の例による。
suppl-4161-14/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-29/par-1
The provisions of Articles 37-11-3 and 37-11-4 of the New Act on Special Measures Concerning Taxation (limited to the part of those provisions pertaining to Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation) apply to a transfer of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第二項** 施行日から平成十六年九月三十日までの間における新租税特別措置法第三十七条の十一の三から第三十七条の十一の五までの規定の適用については、新租税特別措置法第三十七条の十一の三第一項中「上場株式等（」とあるのは、「上場株式等（第三十七条の十一第一項に規定する株式等証券投資信託の受益証券及び特定投資法人の投資口（国外において発行されたもの及び同項に規定する証券取引所に上場されている株式等その他これに類するものとして政令で定めるものを除く。）を除く。」とする。
suppl-4161-14/art-29/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-29/par-2
With regard to the application of the provisions of Articles 37-11-3 through 37-11-5 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2004, the phrase "listed shares, etc. (" in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "listed shares, etc. (excluding beneficiary certificates of securities investment trusts for shares and similar interests and investment units of specified investment corporations prescribed in Article 37-11, paragraph (1) (excluding those issued outside Japan and shares, etc. listed on a securities exchange prescribed in that paragraph and other similar ones specified by Cabinet Order);".
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### 第三十条（特定中小会社が発行した株式に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Shares Issued by Specified Small and Medium-Sized Companies
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suppl-4161-14/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-30
**第一項** 新租税特別措置法第三十七条の十三及び第三十七条の十三の二の規定は、個人が施行日以後に払込みにより取得をする新租税特別措置法第三十七条の十三第一項に規定する特定株式について適用し、個人が施行日前に払込みにより取得をした旧租税特別措置法第三十七条の十三第一項に規定する特定株式については、なお従前の例による。
suppl-4161-14/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-30/par-1
The provisions of Articles 37-13 and 37-13-2 of the New Act on Special Measures Concerning Taxation apply to specified shares prescribed in Article 37-13, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires through payment on or after the Effective Date, and the provisions then in force continue to govern specified shares prescribed in Article 37-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired through payment before the Effective Date.
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**第二項** 新租税特別措置法第三十七条の十三の三の規定は、個人が施行日以後に行う同条第一項に規定する特定中小会社の特定株式（新租税特別措置法第三十七条の十三第一項第二号及び第三号に定めるものにあっては、施行日以後に払込みにより取得をするものに限る。）の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十七条の十三の三第一項に規定する特定中小会社の特定株式の譲渡については、なお従前の例による。
suppl-4161-14/art-30/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-30/par-2
The provisions of Article 37-13-3 of the New Act on Special Measures Concerning Taxation apply to a transfer of specified shares of a specified small and medium-sized company prescribed in paragraph (1) of that Article (for those specified in Article 37-13, paragraph (1), items (ii) and (iii) of the New Act on Special Measures Concerning Taxation, limited to those acquired through payment on or after the Effective Date) that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of specified shares of a specified small and medium-sized company prescribed in Article 37-13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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### 第三十一条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit in the Case of Having Housing Loans, etc.
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suppl-4161-14/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-31
**第一項** 居住者が、新租税特別措置法第四十一条の二第一項に規定する二以上の居住年に係る住宅の取得等に係る住宅借入金等の金額を有する場合における新租税特別措置法第四十一条から第四十一条の二の二までの規定の適用については、その適用を受けようとする新租税特別措置法第四十一条の二第一項に規定する適用年が平成十六年以後の各年に係る同項の住宅借入金等特別税額控除額について適用し、旧租税特別措置法第四十一条第三項に規定する二以上の居住年に係る住宅の取得等に係る住宅借入金等の金額を有する場合における同項に規定する適用年が平成十五年以前の各年に係る同項の住宅借入金等特別税額控除額については、なお従前の例による。
suppl-4161-14/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-31/par-1
With regard to the application of the provisions of Articles 41 through 41-2-2 of the New Act on Special Measures Concerning Taxation in the case where a resident has amounts of housing loans, etc. pertaining to housing acquisition, etc. relating to two or more years of residence prescribed in Article 41-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, those provisions apply to the amount of the special tax credit for housing loans, etc. referred to in that paragraph for each year where the applicable year prescribed in Article 41-2, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the resident seeks that application is 2004 or a subsequent year, and the provisions then in force continue to govern the amount of the special tax credit for housing loans, etc. referred to in Article 41, paragraph (3) of the Former Act on Special Measures Concerning Taxation for each year where the applicable year prescribed in that paragraph is 2003 or a prior year, in the case where the resident has amounts of housing loans, etc. pertaining to housing acquisition, etc. relating to two or more years of residence prescribed in that paragraph.
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### 第三十二条（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除に関する経過措置） — Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property
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suppl-4161-14/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-32
**第一項** 新租税特別措置法第四十一条の五の規定は、個人が平成十六年一月一日以後に行う同条第七項第一号に規定する家屋又は土地若しくは土地の上に存する権利で同号に規定する譲渡資産に該当するものの譲渡について適用し、個人が同日前に行った旧租税特別措置法第四十一条の五第三項第一号に規定する家屋又は土地若しくは土地の上に存する権利で同号に規定する譲渡資産に該当するものの譲渡については、なお従前の例による。
suppl-4161-14/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-32/par-1
The provisions of Article 41-5 of the New Act on Special Measures Concerning Taxation apply to a transfer of a house, or land or a right existing on land, prescribed in paragraph (7), item (i) of that Article that falls under the transferred assets prescribed in that item, which an individual makes on or after January 1, 2004, and the provisions then in force continue to govern a transfer of a house, or land or a right existing on land, prescribed in Article 41-5, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation that falls under the transferred assets prescribed in that item, which an individual made before that date.
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### 第三十三条（償還差益等に係る分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc.
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suppl-4161-14/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-33
**第一項** 新租税特別措置法第四十一条の十二第九項第九号の規定は、施行日以後に発行される同項に規定する特定短期公社債について適用し、施行日前に発行された旧租税特別措置法第四十一条の十二第九項に規定する特定短期公社債については、なお従前の例による。
suppl-4161-14/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-33/par-1
The provisions of Article 41-12, paragraph (9), item (ix) of the New Act on Special Measures Concerning Taxation apply to specified short-term public and corporate bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern specified short-term public and corporate bonds prescribed in Article 41-12, paragraph (9) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date.
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**第二項** 新租税特別措置法第四十一条の十二第十二項の規定は、平成十八年四月一日以後に同項に規定する特定振替機関等の営業所等又は外国仲介業者の国外営業所等を通じて同項に規定する特定振替国債等の同項に規定する振替記載等を受ける場合について適用し、同日前に旧租税特別措置法第四十一条の十二第十二項に規定する特定振替機関等の営業所等又は外国仲介業者の国外営業所等を通じて同項に規定する特定振替国債等の同項に規定する振替記載等を受ける場合については、なお従前の例による。
suppl-4161-14/art-33/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-33/par-2
The provisions of Article 41-12, paragraph (12) of the New Act on Special Measures Concerning Taxation apply where entries or records under the book-entry transfer system, etc. prescribed in that paragraph are received on or after April 1, 2006 for specified book-entry government bonds, etc. prescribed in that paragraph through the business office or similar place of a specified book-entry transfer institution, etc. prescribed in that paragraph or the overseas business office or similar place of a foreign intermediary, and the provisions then in force continue to govern cases where entries or records under the book-entry transfer system, etc. prescribed in Article 41-12, paragraph (12) of the Former Act on Special Measures Concerning Taxation were received before that date for specified book-entry government bonds, etc. prescribed in that paragraph through the business office or similar place of a specified book-entry transfer institution, etc. prescribed in that paragraph or the overseas business office or similar place of a foreign intermediary.
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**第三項** 新租税特別措置法第四十一条の十二第十五項及び第十六項の規定は、施行日以後に同項に規定する振替記載等を受ける同項に規定する特定振替国債等について適用する。
suppl-4161-14/art-33/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-33/par-3
The provisions of Article 41-12, paragraphs (15) and (16) of the New Act on Special Measures Concerning Taxation apply to specified book-entry government bonds, etc. prescribed in paragraph (16) of that Article for which entries or records under the book-entry transfer system, etc. prescribed in that paragraph are received on or after the Effective Date.
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**第四項** 新租税特別措置法第四十一条の十二第二十一項の規定は、施行日以後に同項に規定する特定振替国債等の譲渡の対価の支払をする同項各号に掲げる者が行う当該支払について適用し、施行日前に旧租税特別措置法第四十一条の十二第十九項に規定する特定振替国債等の譲渡の対価の支払をする法人が行う当該支払については、なお従前の例による。
suppl-4161-14/art-33/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-33/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-33/par-4
The provisions of Article 41-12, paragraph (21) of the New Act on Special Measures Concerning Taxation apply to payments of consideration for the transfer of specified book-entry government bonds, etc. prescribed in that paragraph that are made on or after the Effective Date by a person listed in any of the items of that paragraph who makes such payments, and the provisions then in force continue to govern payments of consideration for the transfer of specified book-entry government bonds, etc. prescribed in Article 41-12, paragraph (19) of the Former Act on Special Measures Concerning Taxation that were made before the Effective Date by a corporation that makes such payments.
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### 第三十四条（公的年金等控除の最低控除額等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Minimum Deduction Amount, etc. for the Deduction for Public Pensions, etc.
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suppl-4161-14/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-34
**第一項** 新租税特別措置法第四十一条の十五の二第二項第一号の規定により読み替えられた所得税法第二百三条の三の規定は、平成十七年一月一日以後に支払うべき同法第二百三条の二に規定する公的年金等について適用し、同日前に支払うべき当該公的年金等については、なお従前の例による。
suppl-4161-14/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-34/par-1
The provisions of Article 203-3 of the Income Tax Act as replaced by the provisions of Article 41-15-2, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. prescribed in Article 203-2 of that Act that are to be paid on or after January 1, 2005, and the provisions then in force continue to govern such public pensions, etc. that are to be paid before that date.
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### 第三十五条（外国銀行等の受ける貸付金の利子に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest on Loans Received by Foreign Banks, etc.
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suppl-4161-14/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-35
**第一項** 旧租税特別措置法第四十二条の二の二に規定する外国法人が平成十六年七月一日前に支払を受けるべき同条に規定する国内源泉所得については、なお従前の例による。
suppl-4161-14/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-35/par-1
The provisions then in force continue to govern domestic source income prescribed in Article 42-2-2 of the Former Act on Special Measures Concerning Taxation that a foreign corporation prescribed in that Article is to receive before July 1, 2004.
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**第二項** 前項の規定にかかわらず、旧租税特別措置法第四十二条の二の二に規定する外国法人が平成十六年七月一日前に同条の規定により読み替えられた所得税法第百八十条第一項に規定する証明書を旧租税特別措置法第四十二条の二の二の規定により読み替えられた同項の定めるところにより同条に規定する国内源泉所得の支払をする者に提示した場合には、当該外国法人が同日以後その証明書が効力を有している間に支払を受けるべき当該国内源泉所得については、当該外国法人が当該証明書を同項の定めるところにより当該支払をする者に提示したものとみなして、所得税法第百八十条の規定を適用する。
suppl-4161-14/art-35/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-35/par-2
Notwithstanding the provisions of the preceding paragraph, if a foreign corporation prescribed in Article 42-2-2 of the Former Act on Special Measures Concerning Taxation has, before July 1, 2004, presented a certificate prescribed in Article 180, paragraph (1) of the Income Tax Act as replaced by the provisions of that Article to a person paying the domestic source income prescribed in that Article, as provided in that paragraph as replaced by the provisions of Article 42-2-2 of the Former Act on Special Measures Concerning Taxation, the provisions of Article 180 of the Income Tax Act apply to that domestic source income that the foreign corporation is to receive on or after that date while that certificate remains in effect, deeming that the foreign corporation has presented that certificate to the person making that payment as provided in that paragraph.
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### 第三十六条（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整） — Coordination between Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and Special Provisions on Fixed-Rate Tax Credits
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suppl-4161-14/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-36
**第一項** 附則第二十三条、第二十四条又は第二十七条から第三十一条までの規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第二十三条、第二十四条及び第二十七条から第三十一条までの規定並びに」とする。
suppl-4161-14/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-36/par-1
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. in the case where the provisions of Article 23, Article 24 or Articles 27 through 31 of the Supplementary Provisions apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Articles 23, 24 and 27 through 31 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), and".
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### 第三十七条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4161-14/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-37
**第一項** 新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4161-14/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-37/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of corporations beginning on or after the Effective Date and to corporation tax for consolidated business years of consolidated parent corporations, or of consolidated subsidiary corporations having a consolidated full controlling interest with those consolidated parent corporations, beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of corporations that began before the Effective Date and corporation tax for consolidated business years of consolidated parent corporations, or of consolidated subsidiary corporations having a consolidated full controlling interest with those consolidated parent corporations, that began before the Effective Date.
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### 第三十八条（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Has Been Acquired
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suppl-4161-14/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-38
**第一項** 法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項第四号に掲げる減価償却資産については、なお従前の例による。
suppl-4161-14/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-38/par-1
The provisions then in force continue to govern depreciable assets listed in Article 42-5, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第三十九条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
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suppl-4161-14/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-39
**第一項** 新租税特別措置法第四十二条の七の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の七第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4161-14/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-39/par-1
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or leased before the Effective Date.
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### 第四十条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Corporations
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suppl-4161-14/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40
**第一項** 新租税特別措置法第四十三条第一項（同項の表の第一号に係る部分に限る。）の規定は、法人が平成十六年十一月一日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、法人が同日前に取得等をした旧租税特別措置法第四十三条第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4161-14/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after November 1, 2004, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before that date.
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**第二項** 新租税特別措置法第四十三条第一項（同項の表の第四号に係る部分に限る。）の規定は、法人が施行日以後に取得等をする同号の中欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項の表の第四号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4161-14/art-40/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-2
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iv) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (iv) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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**第三項** 新租税特別措置法第四十三条の三第二項の規定は、法人が施行日以後に取得等をする同項に規定する保全事業等資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の三第二項に規定する保全事業等資産については、なお従前の例による。
suppl-4161-14/art-40/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-3
The provisions of Article 43-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern conservation project assets, etc. prescribed in Article 43-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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**第四項** 施行日前に旧租税特別措置法第四十四条の五第一項に規定する承認を受けた同項の基本構想において定められた同項の重点整備地区の区域内において、法人が取得又は建設をする同項に規定する特定余暇利用施設については、同条の規定は、なおその効力を有する。
suppl-4161-14/art-40/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-4
With regard to specified leisure facilities prescribed in Article 44-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquires or constructs within the area of a priority development district referred to in that paragraph that is specified in a basic plan referred to in that paragraph for which the approval prescribed in that paragraph was obtained before the Effective Date, the provisions of that Article remain in force.
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**第五項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の七第一項の表の第六号から第九号までの中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4161-14/art-40/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-5
The provisions then in force continue to govern depreciable assets listed in the middle column of items (vi) through (ix) of the table in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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**第六項** 新租税特別措置法第四十四条の九の規定は、法人が施行日以後に取得等をする同条第一項に規定する再商品化設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の九第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4161-14/art-40/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-6
The provisions of Article 44-9 of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in paragraph (1) of that Article that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 44-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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**第七項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の十第一項に規定する輸入関連事業用資産については、なお従前の例による。
suppl-4161-14/art-40/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-7
The provisions then in force continue to govern import-related business assets prescribed in Article 44-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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**第八項** 法人が旧租税特別措置法第四十五条第一項の表の第一号に規定する実施計画（平成十六年十二月三十一日までに定められたものに限る。）に定められた工業等導入地区内において当該実施計画が定められた日から平成二十一年十二月三十一日までの間に取得等をする同項に規定する工業用機械等については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4161-14/art-40/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-8
With regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation makes an acquisition, etc. of within a district for the introduction of industry, etc. specified in an implementation plan prescribed in item (i) of the table in that paragraph (limited to one specified by December 31, 2004), during the period from the date on which that implementation plan was specified to December 31, 2009, the provisions of that Article (limited to the part concerning that item) remain in force.
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**第九項** 新租税特別措置法第四十五条（第一項の表の第三号に係る部分に限る。）の規定は、法人が施行日以後に取得等をする同項に規定する工業用機械等について適用する。
suppl-4161-14/art-40/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-9
The provisions of Article 45 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in paragraph (1)) apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date.
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**第十項** 施行日前に旧租税特別措置法第四十六条の三第一項第二号に規定する認定を受けた同号の法人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4161-14/art-40/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-10
With regard to depreciable assets specified in Article 46-3, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation held by a corporation referred to in that item that received the certification prescribed in that item before the Effective Date, the provisions of that Article (limited to the part concerning that item) remain in force.
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**第十一項** 新租税特別措置法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定優良賃貸住宅について適用する。
suppl-4161-14/art-40/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-11
The provisions of Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified good-quality rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date.
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**第十二項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第一項に規定する優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十四第一項」とあるのは、「所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十九条第十二項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法第六十八条の三十四第一項」とする。
suppl-4161-14/art-40/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-12
With regard to good-quality rental housing prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In such a case, the phrase "Article 68-34, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 49, paragraph (12) of the Supplementary Provisions of that Act".
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**第十三項** 新租税特別措置法第四十七条の二第一項の規定は、法人が附則第一条第六号に定める日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用する。
suppl-4161-14/art-40/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-13
The provisions of Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly builds on or after the date specified in Article 1, item (vi) of the Supplementary Provisions.
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**第十四項** 法人が附則第一条第六号に定める日前に取得又は新築をした旧租税特別措置法第四十七条の二第一項に規定する特定再開発建築物等については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十五第一項」とあるのは、「所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十九条第十四項の規定により読み替えて適用される租税特別措置法第六十八条の三十五第一項」とする。
suppl-4161-14/art-40/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-14
With regard to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the date specified in Article 1, item (vi) of the Supplementary Provisions, the provisions of that Article remain in force. In such a case, the phrase "Article 68-35, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 49, paragraph (14) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004)".
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**第十五項** 新租税特別措置法第四十八条の規定は、法人が施行日以後に取得又は建設をする同条第一項に規定する倉庫用建物等について適用する。
suppl-4161-14/art-40/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-15
The provisions of Article 48 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in paragraph (1) of that Article that a corporation acquires or constructs on or after the Effective Date.
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**第十六項** 法人が施行日前に取得又は建設をした旧租税特別措置法第四十八条第一項に規定する倉庫用建物等については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十六第一項」とあるのは、「所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十九条第十六項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法第六十八条の三十六第一項」とする。
suppl-4161-14/art-40/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-16
With regard to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date, the provisions of that Article remain in force. In such a case, the phrase "Article 68-36, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-36, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 49, paragraph (16) of the Supplementary Provisions of that Act".
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**第十七項** 新租税特別措置法第五十二条の規定は、法人が施行日以後に支出する同条第一項第二号に定める負担金について適用し、法人が施行日前に支出した旧租税特別措置法第五十二条第一項第二号に定める負担金については、なお従前の例による。
suppl-4161-14/art-40/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-17
The provisions of Article 52 of the New Act on Special Measures Concerning Taxation apply to contributions specified in paragraph (1), item (ii) of that Article that a corporation pays on or after the Effective Date, and the provisions then in force continue to govern contributions specified in Article 52, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date.
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### 第四十一条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-4161-14/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-41
**第一項** 新租税特別措置法第五十五条の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条第一項に規定する特定株式等については、なお従前の例による。
suppl-4161-14/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-41/par-1
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
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**第二項** 新租税特別措置法第五十六条第一項に規定する法人が施行日前に受けた同項に規定する認定に係る同項に規定する整備事業計画に定められた同項に規定する特定都市鉄道工事に係る同項の規定の適用については、同項第二号中「十分の四」とあるのは、「二分の一」とする。
suppl-4161-14/art-41/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-41/par-2
With regard to the application of the provisions of Article 56, paragraph (1) of the New Act on Special Measures Concerning Taxation to specified urban railway construction work prescribed in that paragraph that is specified in a development project plan prescribed in that paragraph pertaining to the certification prescribed in that paragraph that a corporation prescribed in that paragraph received before the Effective Date, the phrase "4/10" in item (ii) of that paragraph is deemed to be replaced with "1/2".
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### 第四十二条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
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suppl-4161-14/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-42
**第一項** 新租税特別措置法第六十四条（第一項第三号の三、第三号の四及び第六号の二に係る部分に限る。）、第六十五条及び第六十五条の二の規定は、法人が施行日以後に行うこれらの規定に該当する資産の譲渡（新租税特別措置法第六十四条第二項の規定により収用等による譲渡があったものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十四条（第一項第三号の三に係る部分に限る。）、第六十五条及び第六十五条の二の規定に該当する資産の譲渡（旧租税特別措置法第六十四条第二項の規定により収用等による譲渡があったものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）に係る法人税については、なお従前の例による。
suppl-4161-14/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-42/par-1
The provisions of Article 64 (limited to the part concerning paragraph (1), items (iii)-3, (iii)-4 and (vi)-2), Article 65 and Article 65-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of assets falling under these provisions (including acts deemed to be transfers by expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the New Act on Special Measures Concerning Taxation and other acts that are to be included in transfers under these provisions) that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of assets falling under the provisions of Article 64 (limited to the part concerning paragraph (1), item (iii)-3), Article 65 and Article 65-2 of the Former Act on Special Measures Concerning Taxation (including acts deemed to be transfers by expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the Former Act on Special Measures Concerning Taxation and other acts that are to be included in transfers under these provisions) that a corporation made before the Effective Date.
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**第二項** 法人が施行日前に行った旧租税特別措置法第六十四条（第一項第五号に係る部分に限る。）及び第六十五条（第一項第三号に係る部分に限る。）の規定に該当する資産の譲渡に係る法人税については、なお従前の例による。
suppl-4161-14/art-42/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-42/par-2
The provisions then in force continue to govern corporation tax pertaining to transfers of assets falling under the provisions of Article 64 (limited to the part concerning paragraph (1), item (v)) and Article 65 (limited to the part concerning paragraph (1), item (iii)) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
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**第三項** 新租税特別措置法第六十五条の三第一項第一号、第二号の二及び第三号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の三第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4161-14/art-42/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-42/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-42/par-3
The provisions of Article 65-3, paragraph (1), items (i), (ii)-2 and (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
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**第四項** 新租税特別措置法第六十五条の四第一項第八号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の四第一項第八号に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4161-14/art-42/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-42/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-42/par-4
The provisions of Article 65-4, paragraph (1), item (viii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-4, paragraph (1), item (viii) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
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**第五項** 法人の有する旧租税特別措置法第六十五条の四第一項に規定する土地等が、施行日前に環境事業団が行った同項第十二号の事業の用に供するために環境事業団に買い取られた場合については、なお従前の例による。
suppl-4161-14/art-42/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-42/par-5
The provisions then in force continue to govern the case where, before the Effective Date, land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a corporation was purchased by the Japan Environment Corporation for use in a project referred to in item (xii) of that paragraph carried out by the Japan Environment Corporation.
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**第六項** 法人が施行日前に行った旧租税特別措置法第六十五条の四第一項第十九号に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4161-14/art-42/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-42/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-42/par-6
The provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-4, paragraph (1), item (xix) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
machine translation, not official
**第七項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第十九号に係る部分に限る。）の規定は、法人が施行日以後に行う同号の上欄に掲げる資産の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第十九号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4161-14/art-42/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-42/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-42/par-7
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xix) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to transfers of assets listed in the left-hand column of that item that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of assets listed in the left-hand column of item (xix) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
machine translation, not official
### 第四十三条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
caption: machine translation, not official
suppl-4161-14/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-43
**第一項** 新租税特別措置法第六十六条の十の規定は、同条第一項第二号に掲げる法人が施行日以後に取得又は製作をする同号に定める固定資産について適用し、旧租税特別措置法第六十六条の十第一項第二号に掲げる法人が施行日前に取得又は製作をした同号に定める固定資産については、なお従前の例による。
suppl-4161-14/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-43/par-1
The provisions of Article 66-10 of the New Act on Special Measures Concerning Taxation apply to fixed assets specified in paragraph (1), item (ii) of that Article that a corporation listed in that item acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a corporation listed in that item acquired or manufactured before the Effective Date.
machine translation, not official
### 第四十四条（欠損金の繰越期間の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Carryover Period of Losses
caption: machine translation, not official
suppl-4161-14/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-44
**第一項** 旧租税特別措置法第六十六条の十二第一項に規定する法人の平成十三年四月一日前に開始した事業年度において生じた欠損金額については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 法人税法 所得税法等の一部を改正する法律（平成十六年法律第十四号）第二条の規定による改正前の法人税法（以下この条において「旧法人税法」という。）
同法第八十条第一項 旧法人税法第八十条第一項
第二項 国税通則法 所得税法等の一部を改正する法律（平成十六年法律第十四号）第五条の規定による改正前の国税通則法
租税特別措置法 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第一項（欠損金の繰越期間の特例に関する経過措置）の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法
第四項 法人税法 旧法人税法
（租税特別措置法 （所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第一項（欠損金の繰越期間の特例に関する経過措置）の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）
同法 旧効力措置法
「租税特別措置法 「旧効力措置法
第五項 法人税法 旧法人税法
租税特別措置法第六十六条の十二第一項の法人 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第一項（欠損金の繰越期間の特例に関する経過措置）の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法（以下この項において「旧効力措置法」という。）第六十六条の十二第一項の法人
租税特別措置法第六十六条の十二第一項の規定 旧効力措置法第六十六条の十二第一項の規定
第六項 法人税法 旧法人税法
suppl-4161-14/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-44/par-1
With regard to the amount of loss incurred in a business year beginning before April 1, 2001 of a corporation prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. In such a case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) Corporation Tax Act the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) (referred to as the "Former Corporation Tax Act" in this Article)
Article 80, paragraph (1) of that Act Article 80, paragraph (1) of the Former Corporation Tax Act
Paragraph (2) Act on General Rules for National Taxes the Act on General Rules for National Taxes prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004)
Act on Special Measures Concerning Taxation the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (1) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act
Paragraph (4) Corporation Tax Act the Former Corporation Tax Act
(Act on Special Measures Concerning Taxation (the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (1) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
that Act the Former Act on Special Measures Concerning Taxation Kept in Force
"Act on Special Measures Concerning Taxation "Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (5) Corporation Tax Act the Former Corporation Tax Act
corporation referred to in Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation corporation referred to in Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (1) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph)
provisions of Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation provisions of Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (6) Corporation Tax Act the Former Corporation Tax Act
machine translation, not official
**第二項** 旧租税特別措置法第六十六条の十三第一項又は第二項に規定する法人の平成十三年四月一日前に開始した事業年度において生じた欠損金額については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 法人税法 所得税法等の一部を改正する法律（平成十六年法律第十四号）第二条の規定による改正前の法人税法（以下この条において「旧法人税法」という。）
同法第八十条（同法 旧法人税法第八十条（旧法人税法
第二項 法人税法 旧法人税法
同法第八十条（同法 旧法人税法第八十条（旧法人税法
第四項 国税通則法 所得税法等の一部を改正する法律（平成十六年法律第十四号）第五条の規定による改正前の国税通則法
租税特別措置法 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第二項（欠損金の繰越期間の特例に関する経過措置）の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法
第六項 法人税法 旧法人税法
（租税特別措置法 （所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第二項（欠損金の繰越期間の特例に関する経過措置）の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）
同法 旧効力措置法
「租税特別措置法 「旧効力措置法
第七項 法人税法 旧法人税法
租税特別措置法第六十六条の十三第一項又は第二項に 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第二項（欠損金の繰越期間の特例に関する経過措置）の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法（以下この項において「旧効力措置法」という。）第六十六条の十三第一項又は第二項に
租税特別措置法第六十六条の十三第一項又は第二項の 旧効力措置法第六十六条の十三第一項又は第二項の
第八項 法人税法 旧法人税法
suppl-4161-14/art-44/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-44/par-2
With regard to the amount of loss incurred in a business year beginning before April 1, 2001 of a corporation prescribed in Article 66-13, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. In such a case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) Corporation Tax Act the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) (referred to as the "Former Corporation Tax Act" in this Article)
Article 80 of that Act (that Act Article 80 of the Former Corporation Tax Act (the Former Corporation Tax Act
Paragraph (2) Corporation Tax Act the Former Corporation Tax Act
Article 80 of that Act (that Act Article 80 of the Former Corporation Tax Act (the Former Corporation Tax Act
Paragraph (4) Act on General Rules for National Taxes the Act on General Rules for National Taxes prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004)
Act on Special Measures Concerning Taxation the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (2) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act
Paragraph (6) Corporation Tax Act the Former Corporation Tax Act
(Act on Special Measures Concerning Taxation (the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (2) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
that Act the Former Act on Special Measures Concerning Taxation Kept in Force
"Act on Special Measures Concerning Taxation "Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (7) Corporation Tax Act the Former Corporation Tax Act
prescribed in Article 66-13, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prescribed in Article 66-13, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (2) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph)
of Article 66-13, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation of Article 66-13, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (8) Corporation Tax Act the Former Corporation Tax Act
machine translation, not official
### 第四十五条（投資法人に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations
caption: machine translation, not official
suppl-4161-14/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-45
**第一項** 新租税特別措置法第六十七条の十五の規定は、同条第九項に規定する不動産投資法人が施行日以後に同項に規定する特定目的会社の同項に規定する優先出資証券又は同条第十一項に規定する旧特定目的会社の同項に規定する優先出資証券を取得する場合で、施行日以後に終了する事業年度について適用する。
suppl-4161-14/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-45/par-1
The provisions of Article 67-15 of the New Act on Special Measures Concerning Taxation apply to business years ending on or after the Effective Date in the case where a real estate investment corporation prescribed in paragraph (9) of that Article acquires, on or after the Effective Date, preferred equity investment certificates prescribed in that paragraph of a specific purpose company prescribed in that paragraph, or preferred equity investment certificates prescribed in paragraph (11) of that Article of a former specific purpose company prescribed in that paragraph.
machine translation, not official
### 第四十六条（連結法人の法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Consolidated Corporations
caption: machine translation, not official
suppl-4161-14/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-46
**第一項** 連結親法人の施行日前に開始した法人税法第十五条の二第一項に規定する連結親法人事業年度における当該連結親法人の各連結事業年度の連結所得に係る旧租税特別措置法第六十八条の八第一項の表の第二欄に掲げる規定の適用については、なお従前の例による。
suppl-4161-14/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-46/par-1
With regard to the application of the provisions listed in the second column of the table in Article 68-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the consolidated income for each consolidated business year of a consolidated parent corporation within a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act of that consolidated parent corporation that began before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第四十七条（連結法人がエネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Consolidated Corporations Have Acquired Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure
caption: machine translation, not official
suppl-4161-14/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-47
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十第一項第四号に掲げる減価償却資産については、なお従前の例による。
suppl-4161-14/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-47/par-1
The provisions then in force continue to govern depreciable assets listed in Article 68-10, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第四十八条（連結法人が事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Consolidated Corporations Have Acquired Business Base Strengthening Equipment, etc.
caption: machine translation, not official
suppl-4161-14/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-48
**第一項** 新租税特別措置法第六十八条の十二の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第六十八条の十二第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4161-14/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-48/par-1
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 68-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or leased before the Effective Date.
machine translation, not official
### 第四十九条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Consolidated Corporations
caption: machine translation, not official
suppl-4161-14/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49
**第一項** 新租税特別措置法第六十八条の十六第一項（同項の表の第一号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成十六年十一月一日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に取得等をした旧租税特別措置法第六十八条の十六第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4161-14/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-1
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after November 1, 2004, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十六第一項（同項の表の第四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同号の中欄に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十六第一項の表の第四号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4161-14/art-49/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-2
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iv) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (iv) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の十八第二項の規定は、連結親法人が施行日以後に取得等をする同項に規定する保全事業等資産について適用し、連結親法人が施行日前に取得等をした旧租税特別措置法第六十八条の十八第二項に規定する保全事業等資産については、なお従前の例による。
suppl-4161-14/art-49/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-3
The provisions of Article 68-18, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in that paragraph that a consolidated parent corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern conservation project assets, etc. prescribed in Article 68-18, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation made an acquisition, etc. of before the Effective Date.
machine translation, not official
**第四項** 施行日前に旧租税特別措置法第六十八条の二十二第一項に規定する承認を受けた同項の基本構想において定められた同項の重点整備地区の区域内において、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が取得又は建設をする同項に規定する特定余暇利用施設については、同条の規定は、なおその効力を有する。この場合において、同項中「第四十四条の五第一項に」とあるのは「所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十条第四項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法（以下この項において「旧効力措置法」という。）第四十四条の五第一項に」と、「第四十四条の五第一項各号」とあるのは「旧効力措置法第四十四条の五第一項各号」とする。
suppl-4161-14/art-49/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-4
With regard to specified leisure facilities prescribed in Article 68-22, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or constructs within the area of a priority development district referred to in that paragraph that is specified in a basic plan referred to in that paragraph for which the approval prescribed in that paragraph was obtained before the Effective Date, the provisions of that Article remain in force. In such a case, the phrase "in Article 44-5, paragraph (1)" in that paragraph is deemed to be replaced with "in Article 44-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 40, paragraph (4) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph)", and the phrase "the items of Article 44-5, paragraph (1)" is deemed to be replaced with "the items of Article 44-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force".
machine translation, not official
**第五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十四第一項の表の第六号から第九号までの中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4161-14/art-49/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-5
The provisions then in force continue to govern depreciable assets listed in the middle column of items (vi) through (ix) of the table in Article 68-24, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of before the Effective Date.
machine translation, not official
**第六項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十六第一項に規定する輸入関連事業用資産については、なお従前の例による。
suppl-4161-14/art-49/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-6
The provisions then in force continue to govern import-related business assets prescribed in Article 68-26, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of before the Effective Date.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の二十六（新租税特別措置法第四十四条の九第一項第一号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同号に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第四十四条の九第一項第一号に掲げる減価償却資産については、なお従前の例による。
suppl-4161-14/art-49/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-7
The provisions of Article 68-26 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 44-9, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to depreciable assets listed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 44-9, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of before the Effective Date.
machine translation, not official
**第八項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が旧租税特別措置法第四十五条第一項の表の第一号に規定する実施計画（平成十六年十二月三十一日までに定められたものに限る。）に定められた工業等導入地区内において当該実施計画が定められた日から平成二十一年十二月三十一日までの間に取得等をする同項に規定する工業用機械等に係る新租税特別措置法第六十八条の二十七の規定の適用については、同条第一項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
第四十五条第一項 第四十五条第一項又は所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十条第八項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法（以下この項において「旧効力措置法」という。）第四十五条第一項
同項の表の各号の第一欄 第四十五条第一項の表の各号の第一欄又は旧効力措置法第四十五条第一項の表の第一号の第一欄
当該各号の第二欄 当該各号の第二欄又は旧効力措置法第四十五条第一項の表の第一号の第二欄
当該各号の第三欄 当該各号の第三欄又は旧効力措置法第四十五条第一項の表の第一号の第三欄
同表の他の号 第四十五条第一項の表の他の号（旧効力措置法第四十五条第一項の表の第一号の適用を受ける場合には、第四十五条第一項の表の各号）
当該各号の第四欄 当該各号の第四欄又は旧効力措置法第四十五条第一項の表の第一号の第四欄
suppl-4161-14/art-49/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-8
With regard to the application of the provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of within a district for the introduction of industry, etc. specified in an implementation plan prescribed in item (i) of the table in that paragraph (limited to one specified by December 31, 2004), during the period from the date on which that implementation plan was specified to December 31, 2009, the terms and phrases listed in the left-hand column of the following table that appear in paragraph (1) of that Article are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 45, paragraph (1) Article 45, paragraph (1) or Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 40, paragraph (8) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph)
first column of each item of the table in that paragraph first column of each item of the table in Article 45, paragraph (1) or the first column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
second column of each of those items second column of each of those items or the second column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
third column of each of those items third column of each of those items or the third column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
other items of that table other items of the table in Article 45, paragraph (1) (or, in the case where item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force applies, each item of the table in Article 45, paragraph (1))
fourth column of each of those items fourth column of each of those items or the fourth column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
machine translation, not official
**第九項** 新租税特別措置法第六十八条の二十七（新租税特別措置法第四十五条第一項の表の第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同号の第三欄に掲げる減価償却資産について適用する。
suppl-4161-14/art-49/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-9
The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to depreciable assets listed in the third column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of on or after the Effective Date.
machine translation, not official
**第十項** 施行日前に旧租税特別措置法第六十八条の三十二第一項第二号に規定する認定を受けた同号の連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4161-14/art-49/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-10
With regard to depreciable assets specified in Article 68-32, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation referred to in that item, or by a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that received the certification prescribed in that item before the Effective Date, the provisions of that Article (limited to the part concerning that item) remain in force.
machine translation, not official
**第十一項** 新租税特別措置法第六十八条の三十四第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は新築をする同項に規定する特定優良賃貸住宅について適用する。
suppl-4161-14/art-49/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-11
The provisions of Article 68-34, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified good-quality rental housing prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.
machine translation, not official
**第十二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十四第一項に規定する優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同項第二号中「第四十七条第一項第二号」とあるのは「所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十条第十二項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法（次項において「旧効力措置法」という。）第四十七条第一項第二号」と、同条第二項中「第四十七条第一項」とあるのは「旧効力措置法第四十七条第一項」とする。
suppl-4161-14/art-49/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-12
With regard to good-quality rental housing prescribed in Article 68-34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In such a case, the phrase "Article 47, paragraph (1), item (ii)" in item (ii) of that paragraph is deemed to be replaced with "Article 47, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 40, paragraph (12) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph)", and the phrase "Article 47, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force".
machine translation, not official
**第十三項** 新租税特別措置法第六十八条の三十五第一項（新租税特別措置法第四十七条の二第三項第五号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第六号に定める日以後に取得又は新築をする新租税特別措置法第四十七条の二第三項第五号に掲げる構築物について適用する。
suppl-4161-14/art-49/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-13
The provisions of Article 68-35, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 47-2, paragraph (3), item (v) of the New Act on Special Measures Concerning Taxation) apply to structures listed in Article 47-2, paragraph (3), item (v) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the date specified in Article 1, item (vi) of the Supplementary Provisions.
machine translation, not official
**第十四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第六号に定める日前に取得又は新築をした旧租税特別措置法第四十七条の二第一項に規定する特定再開発建築物等に係る新租税特別措置法第六十八条の三十五の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第二項 第四十七条の二第一項 第四十七条の二第一項又は所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十条第十四項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第四十七条の二第一項
同条第一項 第四十七条の二第一項又は旧効力措置法第四十七条の二第一項
第三項 同項第五号 同項第五号及び旧効力措置法第四十七条の二第三項第五号
suppl-4161-14/art-49/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-14
With regard to the application of the provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the date specified in Article 1, item (vi) of the Supplementary Provisions, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (2) Article 47-2, paragraph (1) Article 47-2, paragraph (1) or Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 40, paragraph (14) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
paragraph (1) of that Article Article 47-2, paragraph (1) or Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (3) item (v) of that paragraph item (v) of that paragraph and Article 47-2, paragraph (3), item (v) of the Former Act on Special Measures Concerning Taxation Kept in Force
machine translation, not official
**第十五項** 新租税特別措置法第六十八条の三十六の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は建設をする同条第一項に規定する倉庫用建物等について適用する。
suppl-4161-14/art-49/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-15
The provisions of Article 68-36 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or constructs on or after the Effective Date.
machine translation, not official
**第十六項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は建設をした旧租税特別措置法第六十八条の三十六第一項に規定する倉庫用建物等については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第四十八条第一項」とあるのは、「所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十条第十六項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法第四十八条第一項」とする。
suppl-4161-14/art-49/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-16
With regard to warehouse buildings, etc. prescribed in Article 68-36, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date, the provisions of that Article remain in force. In such a case, the phrase "Article 48, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 48, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 40, paragraph (16) of the Supplementary Provisions of that Act".
machine translation, not official
**第十七項** 新租税特別措置法第六十八条の三十九（新租税特別措置法第五十二条第一項第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に支出する同号に定める負担金について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に支出した旧租税特別措置法第五十二条第一項第二号に定める負担金については、なお従前の例による。
suppl-4161-14/art-49/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-17
The provisions of Article 68-39 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 52, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation) apply to contributions specified in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation pays on or after the Effective Date, and the provisions then in force continue to govern contributions specified in Article 52, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation paid before the Effective Date.
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### 第五十条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations
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suppl-4161-14/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-50
**第一項** 新租税特別措置法第六十八条の四十三の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得した旧租税特別措置法第六十八条の四十三第一項に規定する特定株式等については、なお従前の例による。
suppl-4161-14/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-50/par-1
The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 68-43, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の四十七第一項に規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に受けた新租税特別措置法第五十六条第一項に規定する認定に係る新租税特別措置法第六十八条の四十七第一項に規定する整備事業計画に定められた同項に規定する特定都市鉄道工事に係る同項の規定の適用については、同項第二号中「十分の四」とあるのは、「二分の一」とする。
suppl-4161-14/art-50/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-50/par-2
With regard to the application of the provisions of Article 68-47, paragraph (1) of the New Act on Special Measures Concerning Taxation to specified urban railway construction work prescribed in that paragraph that is specified in a development project plan prescribed in Article 68-47, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to the certification prescribed in Article 56, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation prescribed in Article 68-47, paragraph (1) of the New Act on Special Measures Concerning Taxation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, received before the Effective Date, the phrase "4/10" in item (ii) of that paragraph is deemed to be replaced with "1/2".
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### 第五十一条（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Consolidated Corporations
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suppl-4161-14/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-51
**第一項** 新租税特別措置法第六十八条の七十（新租税特別措置法第六十四条第一項第三号の三、第三号の四及び第六号の二に係る部分に限る。）、第六十八条の七十二及び第六十八条の七十三の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行うこれらの規定に該当する資産の譲渡（新租税特別措置法第六十八条の七十第二項の規定により収用等による譲渡があったものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十（旧租税特別措置法第六十四条第一項第三号の三に係る部分に限る。）、第六十八条の七十二及び第六十八条の七十三の規定に該当する資産の譲渡（旧租税特別措置法第六十八条の七十第二項の規定により収用等による譲渡があったものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）に係る法人税については、なお従前の例による。
suppl-4161-14/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-51/par-1
The provisions of Article 68-70 (limited to the part concerning Article 64, paragraph (1), items (iii)-3, (iii)-4 and (vi)-2 of the New Act on Special Measures Concerning Taxation), Article 68-72 and Article 68-73 of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of assets falling under these provisions (including acts deemed to be transfers by expropriation, etc. pursuant to the provisions of Article 68-70, paragraph (2) of the New Act on Special Measures Concerning Taxation and other acts that are to be included in transfers under these provisions) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of assets falling under the provisions of Article 68-70 (limited to the part concerning Article 64, paragraph (1), item (iii)-3 of the Former Act on Special Measures Concerning Taxation), Article 68-72 and Article 68-73 of the Former Act on Special Measures Concerning Taxation (including acts deemed to be transfers by expropriation, etc. pursuant to the provisions of Article 68-70, paragraph (2) of the Former Act on Special Measures Concerning Taxation and other acts that are to be included in transfers under these provisions) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
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**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十（旧租税特別措置法第六十四条第一項第五号に係る部分に限る。）及び第六十八条の七十二（旧租税特別措置法第六十五条第一項第三号に係る部分に限る。）の規定に該当する資産の譲渡に係る法人税については、なお従前の例による。
suppl-4161-14/art-51/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-51/par-2
The provisions then in force continue to govern corporation tax pertaining to transfers of assets falling under the provisions of Article 68-70 (limited to the part concerning Article 64, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation) and Article 68-72 (limited to the part concerning Article 65, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
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**第三項** 新租税特別措置法第六十八条の七十四第一項（新租税特別措置法第六十五条の三第一項第一号、第二号の二及び第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う新租税特別措置法第六十八条の七十四第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4161-14/art-51/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-51/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-51/par-3
The provisions of Article 68-74, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-3, paragraph (1), items (i), (ii)-2 and (iii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to transfers of land, etc. prescribed in Article 68-74, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 68-74, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
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**第四項** 新租税特別措置法第六十八条の七十五第一項（新租税特別措置法第六十五条の四第一項第八号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う同号に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十五条の四第一項第八号に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4161-14/art-51/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-51/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-51/par-4
The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (viii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to transfers of land, etc. prescribed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-4, paragraph (1), item (viii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
machine translation, not official
**第五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の有する旧租税特別措置法第六十八条の七十五第一項に規定する土地等が、施行日前に環境事業団が行った旧租税特別措置法第六十五条の四第一項第十二号の事業の用に供するために環境事業団に買い取られた場合については、なお従前の例による。
suppl-4161-14/art-51/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-51/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-51/par-5
The provisions then in force continue to govern the case where, before the Effective Date, land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation was purchased by the Japan Environment Corporation for use in a project referred to in Article 65-4, paragraph (1), item (xii) of the Former Act on Special Measures Concerning Taxation carried out by the Japan Environment Corporation.
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**第六項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項（旧租税特別措置法第六十五条の四第一項第十九号に係る部分に限る。）に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4161-14/art-51/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-51/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-51/par-6
The provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xix) of the Former Act on Special Measures Concerning Taxation) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
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**第七項** 新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第十七号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う新租税特別措置法第六十五条の七第一項の表の第十九号の上欄に掲げる資産の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第十九号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4161-14/art-51/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-51/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-51/par-7
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xvii) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to transfers of assets listed in the left-hand column of item (xix) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of assets listed in the left-hand column of item (xix) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
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### 第五十二条（連結親法人である鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc. That Are Consolidated Parent Corporations
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suppl-4161-14/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-52
**第一項** 新租税特別措置法第六十八条の九十四の規定は、連結親法人で新租税特別措置法第六十六条の十第一項第二号に掲げるものが施行日以後に取得又は製作をする同号に定める固定資産について適用し、連結親法人で旧租税特別措置法第六十六条の十第一項第二号に掲げるものが施行日前に取得又は製作をした同号に定める固定資産については、なお従前の例による。
suppl-4161-14/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-52/par-1
The provisions of Article 68-94 of the New Act on Special Measures Concerning Taxation apply to fixed assets specified in Article 66-10, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation listed in that item acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation listed in that item acquired or manufactured before the Effective Date.
machine translation, not official
### 第五十三条（損害保険会社の連結事業年度における受取配当等の益金不算入等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Exclusion of Dividends Received, etc. from Gross Profit, etc. for Casualty Insurance Companies in Consolidated Business Years
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suppl-4161-14/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-53
**第一項** 新租税特別措置法第六十八条の百三の二の規定は、連結法人の法人税法第十五条の二第一項に規定する連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用する。
suppl-4161-14/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-53/par-1
The provisions of Article 68-103-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of consolidated corporations whose consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act begins on or after the Effective Date.
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### 第五十四条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4161-14/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-54
**第一項** 新租税特別措置法第四章の規定は、別段の定めがあるものを除くほか、施行日以後に相続若しくは遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）又は贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下この条において同じ。）により取得をする財産に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得をした財産に係る相続税又は贈与税については、なお従前の例による。
suppl-4161-14/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-54/par-1
Unless otherwise provided for, the provisions of Chapter IV of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on property acquired on or after the Effective Date through inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article), or through gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article), and the provisions then in force continue to govern inheritance tax or gift tax on property acquired before the Effective Date through inheritance or bequest, or through gift.
machine translation, not official
**第二項** 新租税特別措置法第六十九条の五第二項（第十二号イの十億円に係る部分に限る。）及び第五項（十億円に係る部分に限る。）の規定は、平成十六年一月一日以後に相続若しくは遺贈又は贈与により取得をする財産に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得をした財産に係る相続税又は贈与税については、なお従前の例による。
suppl-4161-14/art-54/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-54/par-2
The provisions of Article 69-5, paragraph (2) (limited to the part concerning 1 billion yen in item (xii), (a)) and paragraph (5) (limited to the part concerning 1 billion yen) of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on property acquired on or after January 1, 2004 through inheritance or bequest, or through gift, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired before that date through inheritance or bequest, or through gift.
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### 第五十五条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4161-14/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-55
**第一項** 施行日前に国から旧租税特別措置法第七十六条に規定する売渡しを受けた場合の当該売渡しに係る土地の所有権の保存又は移転の登記に係る登録免許税については、なお従前の例による。
suppl-4161-14/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-55/par-1
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land pertaining to a sale prescribed in Article 76 of the Former Act on Special Measures Concerning Taxation in the case where that sale was received from the State before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新租税特別措置法第七十九条第一項及び第二項の規定は、施行日以後に受ける同条第一項に規定する漁船の所有権の保存若しくは移転の登記又は当該漁船を目的とする抵当権の設定の登記に係る登録免許税について適用し、施行日前に受けた旧租税特別措置法第七十九条第一項に規定する漁船の所有権の保存若しくは移転の登記又は当該漁船を目的とする抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-4161-14/art-55/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-55/par-2
The provisions of Article 79, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a fishing vessel prescribed in paragraph (1) of that Article, or the registration of the establishment of a mortgage on that fishing vessel, that is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a fishing vessel prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or the registration of the establishment of a mortgage on that fishing vessel, that was received before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第七十九条第三項及び第四項の規定は、施行日以後に受ける同条第三項に規定する国際船舶の所有権の保存の登記又は当該国際船舶を目的とする抵当権の設定の登記に係る登録免許税について適用し、施行日前に受けた旧租税特別措置法第七十九条第三項に規定する国際船舶の所有権の保存の登記又は当該国際船舶を目的とする抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-4161-14/art-55/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-55/par-3
The provisions of Article 79, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of an international ship prescribed in paragraph (3) of that Article, or the registration of the establishment of a mortgage on that international ship, that is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of an international ship prescribed in Article 79, paragraph (3) of the Former Act on Special Measures Concerning Taxation, or the registration of the establishment of a mortgage on that international ship, that was received before the Effective Date.
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**第四項** 新租税特別措置法第八十条の二第三項の規定は、施行日以後に受ける同項に規定する資本の増加の登記に係る登録免許税について適用する。
suppl-4161-14/art-55/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-55/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-55/par-4
The provisions of Article 80-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of an increase in capital prescribed in that paragraph that is received on or after the Effective Date.
machine translation, not official
**第五項** 施行日前に旧租税特別措置法第八十三条に規定する法人が、同条に規定する特定の公共的建設事業の用に供する土地の所有権の取得をした場合における当該所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-4161-14/art-55/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-55/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-55/par-5
With regard to registration and license tax on the registration of preservation of ownership of that land in the case where, before the Effective Date, a corporation prescribed in Article 83 of the Former Act on Special Measures Concerning Taxation acquired ownership of land to be used for a specified public construction project prescribed in that Article, the provisions then in force continue to govern.
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### 第五十六条（石油石炭税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Petroleum and Coal Tax
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suppl-4161-14/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-56
**第一項** 施行日前に課した、又は課すべきであった石油石炭税については、なお従前の例による。
suppl-4161-14/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-56/par-1
The provisions then in force continue to govern petroleum and coal tax that was imposed, or should have been imposed, before the Effective Date.
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**第二項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされる石油石炭税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4161-14/art-56/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-56/par-2
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date in connection with petroleum and coal tax which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
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### 第五十七条（航空機燃料税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Aviation Fuel Tax
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suppl-4161-14/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-57
**第一項** 施行日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。
suppl-4161-14/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-57/par-1
The provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before the Effective Date.
machine translation, not official
**第二項** 施行日以後最初に航行する時において新租税特別措置法第九十条の九第一項に規定する特定離島路線航空機である航空機に旧租税特別措置法第九十条の八の二において準用する旧租税特別措置法第九十条の八第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、新租税特別措置法第九十条の九第一項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する航空機燃料税法（昭和四十七年法律第七号）の規定の適用に関し必要な事項は、政令で定める。
suppl-4161-14/art-57/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-57/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-57/par-2
If, at the time when an aircraft that is an aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 90-8-2 of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to have been loaded onto that aircraft. In such a case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act (Act No. 7 of 1972) to that aviation fuel are specified by Cabinet Order.
machine translation, not official
**第三項** 施行日以後最初に航行する時において新租税特別措置法第九十条の九第二項に規定する一般国内航空機である航空機に旧租税特別措置法第九十条の八の二において準用する旧租税特別措置法第九十条の八第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、航空機燃料税法第十一条に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する同法の規定の適用に関し必要な事項は、政令で定める。
suppl-4161-14/art-57/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-57/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-57/par-3
If, at the time when an aircraft that is a general domestic aircraft prescribed in Article 90-9, paragraph (2) of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 90-8-2 of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in Article 11 of the Aviation Fuel Tax Act is deemed to have been loaded onto that aircraft. In such a case, necessary matters concerning the application of the provisions of that Act to that aviation fuel are specified by Cabinet Order.
machine translation, not official
**第四項** 施行日前にした行為及び第一項の規定によりなお従前の例によることとされる航空機燃料税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4161-14/art-57/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-57/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-57/par-4
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date in connection with aviation fuel tax which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.
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### 第六十二条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4161-14/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-62
**第一項** 前条の規定による改正前の租税特別措置法の一部を改正する法律附則第十九条第六項に規定する農業相続人が、同項に規定する特定市街化区域農地等に該当するものについて同項各号に掲げる要件に該当する転用をする見込みであることにつき施行日前に同項に規定する税務署長の承認を受けた場合における相続税については、なお従前の例による。
suppl-4161-14/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-62/par-1
The provisions then in force continue to govern inheritance tax in the case where an agricultural heir prescribed in Article 19, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article obtained, before the Effective Date, the approval of the district director prescribed in that paragraph with regard to the expectation that the heir will convert land that falls under the category of specified agricultural land, etc. within an urbanization promotion area prescribed in that paragraph in a manner that satisfies the requirements listed in the items of that paragraph.
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### 第六十五条（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake
caption: machine translation, not official
suppl-4161-14/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-65
**第一項** 前条の規定による改正後の租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律附則第十八条の規定は、平成十六年分以後の所得税について適用し、平成十五年分以前の所得税については、なお従前の例による。
suppl-4161-14/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-65/par-1
The provisions of Article 18 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by the provisions of the preceding Article apply to income tax for 2004 and subsequent years, and the provisions then in force continue to govern income tax for 2003 and prior years.
machine translation, not official
**第二項** 前項の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第六十五条第一項の規定並びに」とする。
suppl-4161-14/art-65/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-65/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-65/par-2
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. in the case where the provisions of the preceding paragraph apply, the phrase "provisions and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 65, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) and".
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### 第八十二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4161-14/art-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-82
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4161-14/art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-82/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一六年四月二一日法律第三四号
suppl-4161-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-34 · https://japanlaw.org/l/332AC0000000026/suppl-4161-34
### 第一条（施行期日） — Effective Date
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suppl-4161-34/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-34/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-34/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。ただし、附則第十二条の規定は、公布の日から施行する。
suppl-4161-34/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-34/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-34/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation; provided, however, that the provisions of Article 12 of the Supplementary Provisions come into effect on the date of promulgation.
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### 第十二条（政令への委任） — Delegation to Cabinet Order
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suppl-4161-34/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-34/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4161-34/art-12
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4161-34/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-34/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-34/art-12/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一六年四月二一日法律第三五号
suppl-4161-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-35 · https://japanlaw.org/l/332AC0000000026/suppl-4161-35
### 第一条（施行期日） — Effective Date
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suppl-4161-35/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-35/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-35/art-1
**第一項** この法律は、次の各号に掲げる区分に応じ、当該各号に定める日又は時から施行する。
suppl-4161-35/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-35/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-35/art-1/par-1
This Act comes into effect on the dates or at the times specified in the following items, according to the categories of provisions set forth in those items:
machine translation, not official
**一** 第二条、次条（中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）附則第九条から第十八条までの改正規定を除く。）並びに附則第三条から第七条まで、第十一条、第二十二条及び第三十条の規定 公布の日
suppl-4161-35/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-35/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-35/art-1/par-1/item-1
the provisions of Article 2 and the following Article (excluding the provisions amending Articles 9 through 18 of the Supplementary Provisions of the Act on the Abolition, etc. of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act (Act No. 146 of 2002)), and the provisions of Articles 3 through 7, Article 11, Article 22 and Article 30 of the Supplementary Provisions: the date of promulgation;
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## 附 則 平成一六年五月一二日法律第四三号
suppl-4161-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-43 · https://japanlaw.org/l/332AC0000000026/suppl-4161-43
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4161-43/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-43/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-43/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4161-43/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-43/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-43/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
machine translation, not official
## 附 則 平成一六年五月二八日法律第六一号
suppl-4161-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-61 · https://japanlaw.org/l/332AC0000000026/suppl-4161-61
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4161-61/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-61/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-61/art-1
**第一項** この法律は、平成十七年四月一日から施行する。
suppl-4161-61/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-61/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-61/art-1/par-1
This Act comes into effect on April 1, 2005.
machine translation, not official
## 附 則 平成一六年六月九日法律第八八号
suppl-4161-88 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-88 · https://japanlaw.org/l/332AC0000000026/suppl-4161-88
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4161-88/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-88/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-88/art-1
**第一項** この法律は、公布の日から起算して五年を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
suppl-4161-88/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-88/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-88/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding five years from the date of promulgation (hereinafter referred to as "the Effective Date").
machine translation, not official
## 附 則 平成一六年六月九日法律第一〇二号
suppl-4161-102 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-102 · https://japanlaw.org/l/332AC0000000026/suppl-4161-102
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4161-102/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-102/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-102/art-1
**第一項** この法律は、平成十八年三月三十一日までの間において政令で定める日から施行する。
suppl-4161-102/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-102/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-102/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order on or before March 31, 2006.
machine translation, not official
## 附 則 平成一六年六月一八日法律第一〇七号
suppl-4161-107 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-107 · https://japanlaw.org/l/332AC0000000026/suppl-4161-107
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4161-107/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-107/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-107/art-1
**第一項** この法律は、平成十七年四月一日から施行する。
suppl-4161-107/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-107/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-107/art-1/par-1
This Act comes into effect on April 1, 2005.
machine translation, not official
## 附 則 平成一六年六月一八日法律第一〇九号
suppl-4161-109 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-109 · https://japanlaw.org/l/332AC0000000026/suppl-4161-109
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4161-109/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-109/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-109/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4161-109/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-109/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-109/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
machine translation, not official
## 附 則 平成一六年六月一八日法律第一二四号
suppl-4161-124 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-124 · https://japanlaw.org/l/332AC0000000026/suppl-4161-124
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4161-124/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-124/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-124/art-1
**第一項** この法律は、新不動産登記法の施行の日から施行する。
suppl-4161-124/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-124/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-124/art-1/par-1
This Act comes into effect on the date on which the new Real Property Registration Act comes into effect.
machine translation, not official
## 附 則 平成一六年六月一八日法律第一二九号
suppl-4161-129 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-129 · https://japanlaw.org/l/332AC0000000026/suppl-4161-129
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4161-129/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-129/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-129/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4161-129/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-129/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-129/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
machine translation, not official
### 第九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4161-129/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-129/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4161-129/art-9
**第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4161-129/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-129/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-129/art-9/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
machine translation, not official
## 附 則 平成一六年一二月一日法律第一四七号
suppl-4161-147 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-147 · https://japanlaw.org/l/332AC0000000026/suppl-4161-147
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4161-147/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-147/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-147/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4161-147/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-147/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-147/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
machine translation, not official
## 附 則 平成一六年一二月一日法律第一五〇号
suppl-4161-150 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-150 · https://japanlaw.org/l/332AC0000000026/suppl-4161-150
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4161-150/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-150/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-150/art-1
**第一項** この法律は、平成十七年四月一日から施行する。
suppl-4161-150/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-150/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-150/art-1/par-1
This Act comes into effect on April 1, 2005.
machine translation, not official
### 第四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4161-150/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-150/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-150/art-4
**第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4161-150/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-150/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-150/art-4/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
machine translation, not official
## 附 則 平成一六年一二月八日法律第一五七号
suppl-4161-157 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-157 · https://japanlaw.org/l/332AC0000000026/suppl-4161-157
**第一項** この法律は、公布の日から施行する。
suppl-4161-157/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-157/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-157/par-1
This Act comes into effect on the date of promulgation.
machine translation, not official
## 附 則 平成一七年三月三一日法律第二一号
suppl-4171-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4171-21/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1
**第一項** この法律は、平成十七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4171-21/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1
This Act comes into effect on April 1, 2005; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一** 次に掲げる規定 平成十七年七月一日
suppl-4171-21/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-1
the following provisions: July 1, 2005;
machine translation, not official
**イ及びロ** 略
suppl-4171-21/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-1/sub-1
Omitted
machine translation, not official
**ハ** 第五条中租税特別措置法第三十七条の十一の三第八項の改正規定、同法第四十一条の十二第二十三項の改正規定（「記録した」の下に「光ディスク、」を加える部分及び「磁気テープ等」を「光ディスク等」に改める部分に限る。）及び同法第四十一条の十四の改正規定並びに附則第二十四条、第二十七条及び第二十八条の規定
suppl-4171-21/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-1/sub-2
the provisions in Article 5 amending Article 37-11-3, paragraph (8) of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-12, paragraph (23) of that Act (limited to the part adding "optical disks," after "recorded" and the part replacing "magnetic tapes or similar media" with "optical disks or similar media") and the provisions amending Article 41-14 of that Act, and the provisions of Articles 24, 27 and 28 of the Supplementary Provisions.
machine translation, not official
**二** 次に掲げる規定 平成十七年十月一日
suppl-4171-21/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-2
the following provisions: October 1, 2005;
machine translation, not official
**イ** 略
suppl-4171-21/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-2/sub-1
Omitted
machine translation, not official
**ロ** 第五条中租税特別措置法第二十六条第二項の改正規定、同法第三十七条の十一第一項第三号の改正規定、同法第三十七条の十一の三第三項第一号の改正規定、同法第五十六条を削る改正規定、同法第五十六条の二第十二項、第十四項、第十六項及び第十八項の改正規定、同条を同法第五十六条とする改正規定、同法第五十六条の三第十項の改正規定、同条を同法第五十六条の二とする改正規定、同法第六十八条の四十七の改正規定、同法第六十八条の四十八の改正規定並びに同法第六十八条の四十九の改正規定並びに附則第二十条、第二十三条、第三十四条第二項、第四十八条第二項及び第七十四条の規定
suppl-4171-21/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-2/sub-2
the provisions in Article 5 amending Article 26, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 37-11, paragraph (1), item (iii) of that Act, the provisions amending Article 37-11-3, paragraph (3), item (i) of that Act, the provisions deleting Article 56 of that Act, the provisions amending Article 56-2, paragraphs (12), (14), (16) and (18) of that Act, the provisions renumbering that Article as Article 56 of that Act, the provisions amending Article 56-3, paragraph (10) of that Act, the provisions renumbering that Article as Article 56-2 of that Act, the provisions amending Article 68-47 of that Act, the provisions amending Article 68-48 of that Act and the provisions amending Article 68-49 of that Act, and the provisions of Article 20, Article 23, Article 34, paragraph (2), Article 48, paragraph (2) and Article 74 of the Supplementary Provisions.
machine translation, not official
**三** 次に掲げる規定 平成十八年一月一日
suppl-4171-21/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-3
the following provisions: January 1, 2006;
machine translation, not official
**イ** 略
suppl-4171-21/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**ロ** 第五条中租税特別措置法第四十一条の四の次に一条を加える改正規定
suppl-4171-21/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-3/sub-2
the provisions in Article 5 adding one Article after Article 41-4 of the Act on Special Measures Concerning Taxation.
machine translation, not official
**四及び五** 略
suppl-4171-21/art-1/par-1/item-4-to-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-4-to-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-4-to-5
Omitted
machine translation, not official
**六** 次に掲げる規定 平成十八年四月一日
suppl-4171-21/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-6
the following provisions: April 1, 2006;
machine translation, not official
**イ** 略
suppl-4171-21/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ロ** 第五条中租税特別措置法第八十四条の四の改正規定（同条第一項第一号に掲げる登記に係る部分及び同項第三号に掲げる登記に係る部分のうち同項第一号に掲げる登記に係る部分を除く。）
suppl-4171-21/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-6/sub-2
the provisions in Article 5 amending Article 84-4 of the Act on Special Measures Concerning Taxation (excluding the part concerning the registration listed in paragraph (1), item (i) of that Article and, of the part concerning the registration listed in item (iii) of that paragraph, the part concerning the registration listed in item (i) of that paragraph).
machine translation, not official
**七** 次に掲げる規定 有限責任事業組合契約に関する法律（平成十七年法律第四十号）の施行の日
suppl-4171-21/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-7
the following provisions: the date on which the Limited Liability Partnership Act (Act No. 40 of 2005) comes into effect;
machine translation, not official
**イ** 略
suppl-4171-21/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-7/sub-1
Omitted
machine translation, not official
**ロ** 第五条中租税特別措置法第二十七条の次に一条を加える改正規定、同法第六十七条の十一の次に二条を加える改正規定（第六十七条の十三に係る部分に限る。）及び同法第六十八条の百五の次に二条を加える改正規定（第六十八条の百五の三に係る部分に限る。）並びに附則第四十条第二項及び第五十三条第二項の規定
suppl-4171-21/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-7/sub-2
the provisions in Article 5 adding one Article after Article 27 of the Act on Special Measures Concerning Taxation, the provisions adding two Articles after Article 67-11 of that Act (limited to the part concerning Article 67-13) and the provisions adding two Articles after Article 68-105 of that Act (limited to the part concerning Article 68-105-3), and the provisions of Article 40, paragraph (2) and Article 53, paragraph (2) of the Supplementary Provisions.
machine translation, not official
**八** 次に掲げる規定 債権譲渡の対抗要件に関する民法の特例等に関する法律の一部を改正する法律の施行の日
suppl-4171-21/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-8
the following provisions: the date on which the Act Partially Amending the Act on Special Provisions, etc. of the Civil Code Concerning the Perfection Requirements for the Assignment of Claims comes into effect;
machine translation, not official
**イ** 略
suppl-4171-21/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-8/sub-1
Omitted
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**ロ** 第五条中租税特別措置法第八十四条の四の改正規定（同条第一項第一号に掲げる登記に係る部分及び同項第三号に掲げる登記に係る部分のうち同項第一号に掲げる登記に係る部分に限る。）
suppl-4171-21/art-1/par-1/item-8/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-8/sub-2
the provisions in Article 5 amending Article 84-4 of the Act on Special Measures Concerning Taxation (limited to the part concerning the registration listed in paragraph (1), item (i) of that Article and, of the part concerning the registration listed in item (iii) of that paragraph, the part concerning the registration listed in item (i) of that paragraph).
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**九から十八まで** 略
suppl-4171-21/art-1/par-1/item-9-to-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-9-to-18 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-9-to-18
Omitted
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**十九** 第五条中租税特別措置法第十条の四第一項第六号及び第七号の改正規定、同項に一号を加える改正規定、同法第十条の五第一項の改正規定、同法第三十七条の十三第一項第一号の改正規定、同法第四十二条の七第一項第六号及び第七号の改正規定、同項に一号を加える改正規定、同条第二項の改正規定（「、第五号又は第六号」を「又は第五号」に改める部分に限る。）、同法第四十二条の十第一項の改正規定、同法第四十四条の二第一項の改正規定（「平成十七年三月三十一日」を「平成十九年三月三十一日」に、「百分の十五」を「百分の十四」に、「百分の八」を「百分の七」に改める部分を除く。）、同法第六十六条の十二第一項の改正規定、同法第六十八条の二第一項の改正規定、同法第六十八条の十二第一項第六号及び第七号の改正規定、同項に一号を加える改正規定、同条第二項の改正規定（「、第五号又は第六号」を「又は第五号」に改める部分に限る。）、同法第六十八条の十四第一項の改正規定並びに同法第六十八条の百九の改正規定（同条第四項中「書類」の下に「（前項の規定の適用を受けようとする場合にあつては、同項の割合の計算に関する明細書）」を加える部分を除く。）並びに附則第十六条、第十七条、第二十五条第一項、第三十一条、第三十二条、第三十九条、第四十三条第一項、第四十五条、第四十六条及び第五十四条の規定 中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日
suppl-4171-21/art-1/par-1/item-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-19
the provisions in Article 5 amending Article 10-4, paragraph (1), items (vi) and (vii) of the Act on Special Measures Concerning Taxation, the provisions adding one item to that paragraph, the provisions amending Article 10-5, paragraph (1) of that Act, the provisions amending Article 37-13, paragraph (1), item (i) of that Act, the provisions amending Article 42-7, paragraph (1), items (vi) and (vii) of that Act, the provisions adding one item to that paragraph, the provisions amending paragraph (2) of that Article (limited to the part replacing ", item (v) or item (vi)" with "or item (v)"), the provisions amending Article 42-10, paragraph (1) of that Act, the provisions amending Article 44-2, paragraph (1) of that Act (excluding the part replacing "March 31, 2005" with "March 31, 2007", "15 percent" with "14 percent" and "8 percent" with "7 percent"), the provisions amending Article 66-12, paragraph (1) of that Act, the provisions amending Article 68-2, paragraph (1) of that Act, the provisions amending Article 68-12, paragraph (1), items (vi) and (vii) of that Act, the provisions adding one item to that paragraph, the provisions amending paragraph (2) of that Article (limited to the part replacing ", item (v) or item (vi)" with "or item (v)"), the provisions amending Article 68-14, paragraph (1) of that Act and the provisions amending Article 68-109 of that Act (excluding the part adding "(in the case of seeking the application of the provisions of the preceding paragraph, a written statement concerning the calculation of the ratio referred to in that paragraph)" after "documents" in paragraph (4) of that Article), and the provisions of Article 16, Article 17, Article 25, paragraph (1), Article 31, Article 32, Article 39, Article 43, paragraph (1), Article 45, Article 46 and Article 54 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Support for Business Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005) comes into effect;
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**二十** 第五条中租税特別措置法第十四条の二第一項の改正規定（「次項第三号」を「次項第二号又は第三号」に改める部分に限る。）、同条第二項の改正規定（同項第二号を削る部分及び同項第五号に係る部分を除く。）、同法第三十一条の二の改正規定（同条第二項第十三号中「掲げる譲渡」の下に「又は政令で定める土地等の譲渡」を加える部分並びに同項第十号中「掲げる譲渡」の下に「又は政令で定める土地等の譲渡」を加える部分及び同号ロに係る部分を除く。）、同法第四十七条の二第一項の改正規定（「第三項第三号」を「第三項第二号又は第三号」に改める部分に限る。）、同条第三項の改正規定（同項第二号を削る部分及び同項第五号に係る部分を除く。）、同法第六十八条の三十五第一項の改正規定（「第三項第三号」を「第三項第二号又は第三号」に改める部分に限る。）、同条第三項の改正規定（同項第二号を削る部分を除く。）、同法第八十三条の二（見出しを含む。）の改正規定及び同法第九十七条の表の改正規定（同表の都道府県の項中「第三十一条の二第二項第十三号ハ及び第十四号ニ」を「第三十一条の二第二項第十四号ハ及び第十五号ニ」に改める部分及び「第六十二条の三第四項第十三号ハ及び第十四号ニ」を「第六十二条の三第四項第十四号ハ及び第十五号ニ」に改める部分並びに同表の市町村の項中「第三十一条の二第二項第十四号ニ、第六十二条の三第四項第十四号ニ」を「第三十一条の二第二項第十五号ニ、第六十二条の三第四項第十五号ニ」に改める部分に限る。）並びに附則第十八条第十三項、第二十一条第一項、第三十三条第二十項、第四十七条第二十項及び第六十五条（別表第一租税特別措置法（昭和三十二年法律第二十六号）の項第一号中「第三十一条の二第二項第十三号ハ及び第十四号ニ」を「第三十一条の二第二項第十四号ハ及び第十五号ニ」に改める部分及び「第六十二条の三第四項第十三号ハ及び第十四号ニ」を「第六十二条の三第四項第十四号ハ及び第十五号ニ」に改める部分並びに同項第二号中「第三十一条の二第二項第十四号ニ、第六十二条の三第四項第十四号ニ」を「第三十一条の二第二項第十五号ニ、第六十二条の三第四項第十五号ニ」に改める部分に限る。）の規定 民間事業者の能力を活用した市街地の整備を推進するための都市再生特別措置法等の一部を改正する法律（平成十七年法律第三十四号）附則第一条ただし書に規定する日
suppl-4171-21/art-1/par-1/item-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-20 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-20
the provisions in Article 5 amending Article 14-2, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "item (iii) of the following paragraph" with "item (ii) or (iii) of the following paragraph"), the provisions amending paragraph (2) of that Article (excluding the part deleting item (ii) of that paragraph and the part concerning item (v) of that paragraph), the provisions amending Article 31-2 of that Act (excluding the part adding "or a transfer of land, etc. specified by Cabinet Order" after "transfer listed in" in paragraph (2), item (xiii) of that Article, and the part adding "or a transfer of land, etc. specified by Cabinet Order" after "transfer listed in" in item (x) of that paragraph and the part concerning (b) of that item), the provisions amending Article 47-2, paragraph (1) of that Act (limited to the part replacing "paragraph (3), item (iii)" with "paragraph (3), item (ii) or (iii)"), the provisions amending paragraph (3) of that Article (excluding the part deleting item (ii) of that paragraph and the part concerning item (v) of that paragraph), the provisions amending Article 68-35, paragraph (1) of that Act (limited to the part replacing "paragraph (3), item (iii)" with "paragraph (3), item (ii) or (iii)"), the provisions amending paragraph (3) of that Article (excluding the part deleting item (ii) of that paragraph), the provisions amending Article 83-2 of that Act (including its heading) and the provisions amending the table in Article 97 of that Act (limited to the part replacing "Article 31-2, paragraph (2), item (xiii), (c) and item (xiv), (d)" with "Article 31-2, paragraph (2), item (xiv), (c) and item (xv), (d)" and the part replacing "Article 62-3, paragraph (4), item (xiii), (c) and item (xiv), (d)" with "Article 62-3, paragraph (4), item (xiv), (c) and item (xv), (d)" in the row for prefectures in that table, and the part replacing "Article 31-2, paragraph (2), item (xiv), (d), Article 62-3, paragraph (4), item (xiv), (d)" with "Article 31-2, paragraph (2), item (xv), (d), Article 62-3, paragraph (4), item (xv), (d)" in the row for municipalities in that table), and the provisions of Article 18, paragraph (13), Article 21, paragraph (1), Article 33, paragraph (20), Article 47, paragraph (20) and Article 65 of the Supplementary Provisions (limited to the part replacing "Article 31-2, paragraph (2), item (xiii), (c) and item (xiv), (d)" with "Article 31-2, paragraph (2), item (xiv), (c) and item (xv), (d)" and the part replacing "Article 62-3, paragraph (4), item (xiii), (c) and item (xiv), (d)" with "Article 62-3, paragraph (4), item (xiv), (c) and item (xv), (d)" in item (i) of the row for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) in Appended Table 1, and the part replacing "Article 31-2, paragraph (2), item (xiv), (d), Article 62-3, paragraph (4), item (xiv), (d)" with "Article 31-2, paragraph (2), item (xv), (d), Article 62-3, paragraph (4), item (xv), (d)" in item (ii) of that row): the date specified in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. for Promoting the Development of Urban Areas Utilizing the Capabilities of Private Business Operators (Act No. 34 of 2005);
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**二十一** 第五条中租税特別措置法第十五条第一項の改正規定、同法第四十八条第一項の改正規定及び同法第六十八条の三十六第一項の改正規定並びに附則第十八条第十五項及び第十六項、第三十三条第二十二項及び第二十三項並びに第四十七条第二十二項及び第二十三項の規定 流通業務の総合化及び効率化の促進に関する法律（平成十七年法律第八十五号）の施行の日
suppl-4171-21/art-1/par-1/item-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-21 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-21
the provisions in Article 5 amending Article 15, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 48, paragraph (1) of that Act and the provisions amending Article 68-36, paragraph (1) of that Act, and the provisions of Article 18, paragraphs (15) and (16), Article 33, paragraphs (22) and (23) and Article 47, paragraphs (22) and (23) of the Supplementary Provisions: the date on which the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 85 of 2005) comes into effect;
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**二十二** 第五条中租税特別措置法第二十八条第一項第三号の改正規定、同法第四十一条の十二第一項の改正規定及び同法第六十六条の十一第一項第三号の改正規定 日本道路公団等民営化関係法施行法（平成十六年法律第百二号）の施行の日
suppl-4171-21/art-1/par-1/item-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-22 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-22
the provisions in Article 5 amending Article 28, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-12, paragraph (1) of that Act and the provisions amending Article 66-11, paragraph (1), item (iii) of that Act: the date on which the Act for Enforcement of Acts Related to Privatization of the Japan Highway Public Corporation, etc. (Act No. 102 of 2004) comes into effect;
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**二十三** 第五条中租税特別措置法第三十一条の二第二項の改正規定（同項第十三号中「掲げる譲渡」の下に「又は政令で定める土地等の譲渡」を加える部分並びに同項第十号中「掲げる譲渡」の下に「又は政令で定める土地等の譲渡」を加える部分及び同号ロに係る部分に限る。）、同法第三十三条第一項第三号の改正規定、同法第三十四条の二第二項第二十一号の改正規定（「取得するとき」の下に「（政令で定める場合に該当する場合を除く。）」を加える部分に限る。）、同法第六十四条第一項第三号の改正規定及び同法第六十五条の四第一項第二十一号の改正規定（「取得するとき」の下に「（政令で定める場合に該当する場合を除く。）」を加える部分に限る。）並びに附則第二十一条第二項、第三項及び第八項、第三十五条第一項及び第六項並びに第四十九条第一項及び第六項の規定 民間事業者の能力を活用した市街地の整備を推進するための都市再生特別措置法等の一部を改正する法律（平成十七年法律第三十四号）の施行の日
suppl-4171-21/art-1/par-1/item-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-23 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-23
the provisions in Article 5 amending Article 31-2, paragraph (2) of the Act on Special Measures Concerning Taxation (limited to the part adding "or a transfer of land, etc. specified by Cabinet Order" after "transfer listed in" in item (xiii) of that paragraph, and the part adding "or a transfer of land, etc. specified by Cabinet Order" after "transfer listed in" in item (x) of that paragraph and the part concerning (b) of that item), the provisions amending Article 33, paragraph (1), item (iii) of that Act, the provisions amending Article 34-2, paragraph (2), item (xxi) of that Act (limited to the part adding "(excluding cases that fall under the cases specified by Cabinet Order)" after "acquires"), the provisions amending Article 64, paragraph (1), item (iii) of that Act and the provisions amending Article 65-4, paragraph (1), item (xxi) of that Act (limited to the part adding "(excluding cases that fall under the cases specified by Cabinet Order)" after "acquires"), and the provisions of Article 21, paragraphs (2), (3) and (8), Article 35, paragraphs (1) and (6) and Article 49, paragraphs (1) and (6) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. for Promoting the Development of Urban Areas Utilizing the Capabilities of Private Business Operators (Act No. 34 of 2005) comes into effect;
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**二十四** 第五条中租税特別措置法第三十四条の三第二項の改正規定（同項第一号及び第二号に係る部分並びに同項第三号中「第二十五号」を「第二十四号」に改める部分を除く。）、同法第六十五条の五第一項の改正規定（同項第一号及び第二号に係る部分並びに同項第三号中「第二十五号」を「第二十四号」に改める部分を除く。）、同法第六十五条の七第一項の表の第十六号の改正規定（「土地等又は」を「土地等、農業経営基盤強化促進法第二十七条の三第一項に規定する勧告に係る協議により取得をする農用地区域等内にある土地等（同条第二項に規定する特定農業法人が取得をするものに限る。）又は」に改める部分に限る。）、同法第七十六条の見出しの改正規定及び同条に一項を加える改正規定並びに附則第二十一条第九項、第三十五条第七項及び第十項並びに第四十九条第七項の規定 農業経営基盤強化促進法等の一部を改正する法律（平成十七年法律第五十三号）の施行の日
suppl-4171-21/art-1/par-1/item-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-24 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-24
the provisions in Article 5 amending Article 34-3, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the part concerning items (i) and (ii) of that paragraph and the part replacing "item (xxv)" with "item (xxiv)" in item (iii) of that paragraph), the provisions amending Article 65-5, paragraph (1) of that Act (excluding the part concerning items (i) and (ii) of that paragraph and the part replacing "item (xxv)" with "item (xxiv)" in item (iii) of that paragraph), the provisions amending item (xvi) of the table in Article 65-7, paragraph (1) of that Act (limited to the part replacing "land, etc. or" with "land, etc., land, etc. located within an agricultural land area, etc. that is acquired through consultation pertaining to a recommendation prescribed in Article 27-3, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (limited to land, etc. acquired by a specified agricultural corporation prescribed in paragraph (2) of that Article), or"), the provisions amending the heading of Article 76 of that Act and the provisions adding one paragraph to that Article, and the provisions of Article 21, paragraph (9), Article 35, paragraphs (7) and (10) and Article 49, paragraph (7) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 53 of 2005) comes into effect;
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**二十五** 第五条中租税特別措置法第五十七条の三の改正規定、同法第五十七条の四第二項の改正規定及び同法第六十八条の五十三の改正規定並びに附則第三十四条第四項から第十四項まで及び第四十八条第四項から第十二項までの規定 原子力発電における使用済燃料の再処理等のための積立金の積立て及び管理に関する法律（平成十七年法律第四十八号）の施行の日
suppl-4171-21/art-1/par-1/item-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-25 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-25
the provisions in Article 5 amending Article 57-3 of the Act on Special Measures Concerning Taxation, the provisions amending Article 57-4, paragraph (2) of that Act and the provisions amending Article 68-53 of that Act, and the provisions of Article 34, paragraphs (4) through (14) and Article 48, paragraphs (4) through (12) of the Supplementary Provisions: the date on which the Act on the Accumulation and Management of Reserve Funds for the Reprocessing, etc. of Spent Fuel in Nuclear Power Generation (Act No. 48 of 2005) comes into effect.
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### 第十五条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4171-21/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-15
**第一項** 第五条の規定による改正後の租税特別措置法（以下附則第五十六条までにおいて「新租税特別措置法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成十七年分以後の所得税について適用し、平成十六年分以前の所得税については、なお従前の例による。
suppl-4171-21/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-15/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 5 (referred to as "the New Act on Special Measures Concerning Taxation" in the Supplementary Provisions up to Article 56) apply to income tax for 2005 and subsequent years, and the provisions then in force continue to govern income tax for 2004 and prior years.
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### 第十六条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
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suppl-4171-21/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-16
**第一項** 新租税特別措置法第十条の四（第一項第六号から第八号までに係る部分に限る。）の規定は、個人が附則第一条第十九号に定める日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用し、個人が同日前に取得若しくは製作又は賃借をした第五条の規定による改正前の租税特別措置法（以下附則第五十六条までにおいて「旧租税特別措置法」という。）第十条の四第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4171-21/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-16/par-1
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), items (vi) through (viii)) apply to business base strengthening equipment prescribed in that paragraph that an individual acquires, manufactures or leases on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 5 (referred to as "the Former Act on Special Measures Concerning Taxation" in the Supplementary Provisions up to Article 56) that an individual acquired, manufactured or leased before that date.
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### 第十七条（沖縄の特定中小企業者が経営革新設備等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Specified Small and Medium Sized Enterprises in Okinawa Have Acquired Business Innovation Equipment, etc.
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suppl-4171-21/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-17
**第一項** 新租税特別措置法第十条の五の規定は、個人が附則第一条第十九号に定める日以後に取得若しくは製作若しくは建設又は賃借をする新租税特別措置法第十条の五第一項に規定する経営革新設備等について適用し、個人が同日前に取得若しくは製作若しくは建設又は賃借をした旧租税特別措置法第十条の五第一項に規定する経営革新設備等については、なお従前の例による。
suppl-4171-21/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-17/par-1
The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to business innovation equipment, etc. prescribed in Article 10-5, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires, manufactures, constructs or leases on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business innovation equipment, etc. prescribed in Article 10-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured, constructed or leased before that date.
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### 第十八条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Individuals
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suppl-4171-21/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18
**第一項** 新租税特別措置法第十一条第一項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項に規定する特定設備等については、なお従前の例による。
suppl-4171-21/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
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**第二項** 新租税特別措置法第十一条の二第一項の規定は、個人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の二第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4171-21/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-2
The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
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**第三項** 新租税特別措置法第十一条の六第一項の規定は、個人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の六第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4171-21/art-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-3
The provisions of Article 11-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
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**第四項** 新租税特別措置法第十一条の七第一項の規定は、個人が施行日以後に取得等をする同項の表の第一号の中欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の七第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4171-21/art-18/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-4
The provisions of Article 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the middle column of item (i) of the table in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
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**第五項** 新租税特別措置法第十一条の八第一項の規定は、個人が施行日以後に取得等をする同項に規定する製造過程管理高度化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の八第一項に規定する製造過程管理高度化設備等については、なお従前の例による。
suppl-4171-21/art-18/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-5
The provisions of Article 11-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for advanced manufacturing process control, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern equipment for advanced manufacturing process control, etc. prescribed in Article 11-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
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**第六項** 新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得等をする同項の表の第一号の第三欄又は第三号の第三欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項の表の第一号の第三欄又は第三号の第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-4171-21/art-18/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-6
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of item (i) or the third column of item (iii) of the table in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the third column of item (i) or the third column of item (iii) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
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**第七項** 旧租税特別措置法第十三条の二第一項第一号に規定する経営基盤強化計画につき同号の承認を施行日前に受けた同号の特定組合等の構成員である個人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日以後における同条（同項第一号に係る部分に限る。）の規定の適用については、同項第一号中「中小企業経営革新支援法」とあるのは、「中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）による改正前の中小企業経営革新支援法」とする。
suppl-4171-21/art-18/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-7
With regard to depreciable assets specified in Article 13-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation held by an individual who is a member of a specified association, etc. referred to in that item that received, before the Effective Date, the approval referred to in that item for a business foundation strengthening plan prescribed in that item, the provisions of that Article (limited to the part concerning that item) remain in force. In such a case, with regard to the application of the provisions of that Article (limited to the part concerning paragraph (1), item (i) of that Article) on or after the date on which the Act Partially Amending the Act on Support for Business Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005) comes into effect, the phrase "Act on Support for Business Innovation of Small and Medium-Sized Enterprises" in item (i) of that paragraph is deemed to be replaced with "Act on Support for Business Innovation of Small and Medium-Sized Enterprises prior to the amendment by the Act Partially Amending the Act on Support for Business Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005)".
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**第八項** 新租税特別措置法第十三条の三第一項（第二号に係る部分に限る。）の規定は、施行日以後に同号に規定する認定を受ける同号の個人の有する同号に定める減価償却資産について適用する。
suppl-4171-21/art-18/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-8
The provisions of Article 13-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to depreciable assets specified in that item held by an individual referred to in that item who receives the certification prescribed in that item on or after the Effective Date.
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**第九項** 施行日前に旧租税特別措置法第十三条の三第一項第二号に規定する認定を受けた同号の個人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4171-21/art-18/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-9
With regard to depreciable assets specified in Article 13-3, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that are held by an individual referred to in that item who received, before the Effective Date, the certification prescribed in that item, the provisions of that Article (limited to the part pertaining to that item) remain in force.
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**第十項** 新租税特別措置法第十四条（第一項に係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定優良賃貸住宅について適用する。
suppl-4171-21/art-18/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-10
The provisions of Article 14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to specified good-quality rental housing prescribed in that paragraph that an individual acquires or newly constructs on or after the Effective Date.
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**第十一項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第一項に規定する特定優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4171-21/art-18/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-11
With regard to specified good-quality rental housing prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
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**第十二項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条の二第二項第二号に掲げる建築物については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4171-21/art-18/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-12
With regard to buildings listed in Article 14-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that item) remain in force.
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**第十三項** 新租税特別措置法第十四条の二（第二項第三号に係る部分に限る。）の規定は、個人が附則第一条第二十号に定める日以後に取得又は新築をする新租税特別措置法第十四条の二第一項に規定する特定再開発建築物等について適用する。
suppl-4171-21/art-18/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-13
The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (iii)) apply to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly constructs on or after the date specified in Article 1, item (xx) of the Supplementary Provisions.
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**第十四項** 新租税特別措置法第十四条の二（第二項第五号に係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。
suppl-4171-21/art-18/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-14
The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (v)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or newly constructs on or after the Effective Date.
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**第十五項** 新租税特別措置法第十五条の規定は、個人が附則第一条第二十一号に定める日以後に取得又は建設をする新租税特別措置法第十五条第一項に規定する倉庫用建物等について適用する。
suppl-4171-21/art-18/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-15
The provisions of Article 15 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or constructs on or after the date specified in Article 1, item (xxi) of the Supplementary Provisions.
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**第十六項** 個人が附則第一条第二十一号に定める日前に取得又は建設をした旧租税特別措置法第十五条第一項に規定する倉庫用建物等については、同条の規定は、なおその効力を有する。
suppl-4171-21/art-18/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-16
With regard to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the date specified in Article 1, item (xxi) of the Supplementary Provisions, the provisions of that Article remain in force.
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**第十七項** 個人が施行日前に支出した旧租税特別措置法第十八条第一項各号に定める費用又は負担金については、なお従前の例による。
suppl-4171-21/art-18/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-17
The provisions then in force continue to govern expenses or contributions specified in the items of Article 18, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date.
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### 第十九条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-4171-21/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-19
**第一項** 旧租税特別措置法第二十条の五第一項に規定する日本国際博覧会出展準備金を有する個人の平成十八年以前の各年分の事業所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同条第四項中「個人が」とあるのは、「個人が、平成十七年十二月三十一日までに」とする。
suppl-4171-21/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-19/par-1
With regard to the calculation of the amount of business income for each year up to 2006 of an individual who has a reserve for exhibition at the Japan International Exposition prescribed in Article 20-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. In this case, the phrase "an individual" in paragraph (4) of that Article is deemed to be replaced with "an individual, by December 31, 2005,".
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### 第二十条（社会保険診療報酬の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income from Social Insurance Medical Fees
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suppl-4171-21/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-20
**第一項** 新租税特別措置法第二十六条の規定は、平成十七年十月一日以後に行われる同条第二項に規定する社会保険診療について適用し、同日前に行われた旧租税特別措置法第二十六条第二項に規定する社会保険診療については、なお従前の例による。
suppl-4171-21/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-20/par-1
The provisions of Article 26 of the New Act on Special Measures Concerning Taxation apply to social insurance medical care prescribed in paragraph (2) of that Article that is provided on or after October 1, 2005, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was provided before that date.
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### 第二十一条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4171-21/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21
**第一項** 新租税特別措置法第三十一条の二第二項第七号の規定は、個人が附則第一条第二十号に定める日以後に行う新租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用する。
suppl-4171-21/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-1
The provisions of Article 31-2, paragraph (2), item (vii) of the New Act on Special Measures Concerning Taxation apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xx) of the Supplementary Provisions.
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**第二項** 新租税特別措置法第三十一条の二第二項第十一号及び第十四号の規定は、個人が附則第一条第二十三号に定める日以後に行う新租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡については、なお従前の例による。
suppl-4171-21/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-2
The provisions of Article 31-2, paragraph (2), items (xi) and (xiv) of the New Act on Special Measures Concerning Taxation apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the New Act on Special Measures Concerning Taxation or a transfer falling under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a transfer falling under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual made before that date.
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**第三項** 新租税特別措置法第三十三条（第一項第三号に係る部分に限る。）の規定は、個人が附則第一条第二十三号に定める日以後に行う同項第三号に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十三条第一項第三号に規定する土地等の譲渡については、なお従前の例による。
suppl-4171-21/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-3
The provisions of Article 33 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iii)) apply to a transfer of land, etc. prescribed in item (iii) of that paragraph that an individual makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 33, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
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**第四項** 新租税特別措置法第三十四条の二第二項第二号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4171-21/art-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-4
The provisions of Article 34-2, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第五項** 新租税特別措置法第三十四条の二第二項第十号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用する。
suppl-4171-21/art-21/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-5
The provisions of Article 34-2, paragraph (2), item (x) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date.
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**第六項** 個人が施行日前に行った旧租税特別措置法第三十四条の二第二項第十七号に規定する土地等の譲渡については、なお従前の例による。
suppl-4171-21/art-21/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-6
The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (2), item (xvii) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第七項** 個人が施行日前に行った旧租税特別措置法第三十四条の二第二項第十八号に規定する土地等の譲渡については、なお従前の例による。
suppl-4171-21/art-21/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-21/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-7
The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (2), item (xviii) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第八項** 新租税特別措置法第三十四条の二第二項第二十号の規定は、個人が附則第一条第二十三号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4171-21/art-21/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-8
The provisions of Article 34-2, paragraph (2), item (xx) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
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**第九項** 新租税特別措置法第三十四条の三第二項第三号の規定は、個人が附則第一条第二十四号に定める日以後に行う新租税特別措置法第三十四条の三第一項に規定する土地等の譲渡について適用する。
suppl-4171-21/art-21/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-21/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-9
The provisions of Article 34-3, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in Article 34-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xxiv) of the Supplementary Provisions.
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### 第二十二条（特定管理株式が価値を失った場合の株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. in the Case Where Specified Managed Shares Have Lost Their Value
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suppl-4171-21/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-22
**第一項** 新租税特別措置法第三十七条の十の二の規定は、施行日以後に同条第一項に規定する特定口座内保管上場株式等が上場株式等に該当しないこととなった同項に規定する特定管理株式につき、施行日以後に同項に規定する事実が発生する場合について適用する。
suppl-4171-21/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-22/par-1
The provisions of Article 37-10-2 of the New Act on Special Measures Concerning Taxation apply in the case where, with respect to specified managed shares prescribed in paragraph (1) of that Article which, having been listed shares, etc. held in a specified account prescribed in that paragraph, ceased to fall under listed shares, etc. on or after the Effective Date, the fact prescribed in that paragraph occurs on or after the Effective Date.
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### 第二十三条（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Capital Gains, etc. from Shares, etc. in the Case of Transfer of Listed Shares, etc.
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suppl-4171-21/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-23
**第一項** 新租税特別措置法第三十七条の十一（第一項第三号に係る部分に限る。）、第三十七条の十一の三（第八項に係る部分を除く。）、第三十七条の十一の四、第三十七条の十一の五及び第三十七条の十二の二の規定は、個人が平成十七年十月一日以後に行う新租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡については、なお従前の例による。
suppl-4171-21/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-23/par-1
The provisions of Article 37-11 (limited to the part pertaining to paragraph (1), item (iii)), Article 37-11-3 (excluding the part pertaining to paragraph (8)), Article 37-11-4, Article 37-11-5 and Article 37-12-2 of the New Act on Special Measures Concerning Taxation apply to a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after October 1, 2005, and the provisions then in force continue to govern a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
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### 第二十四条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に係る報告書に関する経過措置） — Transitional Measures Concerning Reports for the Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account
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suppl-4171-21/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-24
**第一項** 新租税特別措置法第三十七条の十一の三第八項の規定は、平成十七年九月一日以後に提出する同項に規定する光ディスク等について適用する。
suppl-4171-21/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-24/par-1
The provisions of Article 37-11-3, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to optical discs, etc. prescribed in that paragraph that are submitted on or after September 1, 2005.
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### 第二十五条（特定中小会社が発行した株式に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Shares Issued by Specified Small and Medium-Sized Companies
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suppl-4171-21/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-25
**第一項** 新租税特別措置法第三十七条の十三（第一項第一号に係る部分に限る。）並びに同号に係る新租税特別措置法第三十七条の十三の二及び第三十七条の十三の三の規定は、個人が附則第一条第十九号に定める日以後に払込みにより取得をする同項第一号に定める特定株式について適用し、個人が同日前に払込みにより取得をした旧租税特別措置法第三十七条の十三第一項第一号に定める特定株式については、なお従前の例による。
suppl-4171-21/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-25/par-1
The provisions of Article 37-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) and the provisions of Articles 37-13-2 and 37-13-3 of the New Act on Special Measures Concerning Taxation pertaining to that item apply to specified shares specified in item (i) of that paragraph that an individual acquires through payment on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern specified shares specified in Article 37-13, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that an individual acquired through payment before that date.
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**第二項** 新租税特別措置法第三十七条の十三（第一項第四号に係る部分に限る。）並びに同号に係る新租税特別措置法第三十七条の十三の二及び第三十七条の十三の三の規定は、個人が施行日以後に払込みにより取得をする同号に定める特定株式について適用する。
suppl-4171-21/art-25/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-25/par-2
The provisions of Article 37-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iv)) and the provisions of Articles 37-13-2 and 37-13-3 of the New Act on Special Measures Concerning Taxation pertaining to that item apply to specified shares specified in that item that an individual acquires through payment on or after the Effective Date.
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### 第二十六条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
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suppl-4171-21/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-26
**第一項** 新租税特別措置法第四十条の四第一項、第二項第一号及び第三号、第三項並びに第六項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
suppl-4171-21/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-26/par-1
The provisions of Article 40-4, paragraph (1), paragraph (2), items (i) and (iii), and paragraphs (3) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that end on or after the Effective Date, and to the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
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**第二項** 新租税特別措置法第四十条の四第二項第二号の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度において生ずる同号に規定する欠損の金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に終了した事業年度において生じた同条第二項第二号に規定する欠損の金額については、なお従前の例による。
suppl-4171-21/art-26/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-26/par-2
The provisions of Article 40-4, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the amount of loss prescribed in that item that arises in business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article that end on or after the Effective Date, and the provisions then in force continue to govern the amount of loss prescribed in paragraph (2), item (ii) of that Article that arose in business years of a specified foreign subsidiary, etc. prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.
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**第三項** 新租税特別措置法第四十条の五第一項から第三項までの規定は、同条第一項に規定する外国関係信託につき施行日以後に生ずる同項第四号に掲げる事実について適用する。
suppl-4171-21/art-26/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-26/par-3
The provisions of Article 40-5, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to the fact listed in paragraph (1), item (iv) of that Article that arises on or after the Effective Date with respect to a foreign affiliated trust prescribed in that paragraph.
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### 第二十七条（償還差益等に係る分離課税等の特例に係る特定振替国債等の譲渡対価の支払調書等に関する経過措置） — Transitional Measures Concerning Payment Reports, etc. on the Consideration for Transfer of Specified Book-Entry Government Bonds, etc. Pertaining to the Special Provisions on Separate Taxation, etc. for Profit from Redemption, etc.
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suppl-4171-21/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-27
**第一項** 新租税特別措置法第四十一条の十二第二十三項の規定は、平成十七年九月一日以後に提出する同項に規定する光ディスク等について適用する。
suppl-4171-21/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-27/par-1
The provisions of Article 41-12, paragraph (23) of the New Act on Special Measures Concerning Taxation apply to optical discs, etc. prescribed in that paragraph that are submitted on or after September 1, 2005.
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### 第二十八条（先物取引に係る雑所得等の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Miscellaneous Income, etc. from Futures Transactions
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suppl-4171-21/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-28
**第一項** 新租税特別措置法第四十一条の十四（第五項に係る部分を除く。）及び第四十一条の十五の規定は、個人が平成十七年七月一日以後に行う新租税特別措置法第四十一条の十四第一項に規定する先物取引に係る同項に規定する差金等決済について適用する。
suppl-4171-21/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-28/par-1
The provisions of Article 41-14 (excluding the part pertaining to paragraph (5)) and Article 41-15 of the New Act on Special Measures Concerning Taxation apply to a settlement by payment of differences, etc. prescribed in Article 41-14, paragraph (1) of the New Act on Special Measures Concerning Taxation of futures transactions prescribed in that paragraph that an individual carries out on or after July 1, 2005.
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**第二項** 新租税特別措置法第四十一条の十四第五項の規定は、平成十七年九月一日以後に提出する同項に規定する光ディスク等について適用する。
suppl-4171-21/art-28/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-28/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-28/par-2
The provisions of Article 41-14, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to optical discs, etc. prescribed in that paragraph that are submitted on or after September 1, 2005.
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### 第二十九条（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整） — Adjustment Between Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Tax Credit at a Fixed Rate
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suppl-4171-21/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-29
**第一項** 附則第十六条、第十七条、第二十一条から第二十三条まで、第二十五条又は前条第一項の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第十六条、第十七条、第二十一条から第二十三条まで、第二十五条及び第二十八条第一項の規定並びに」とする。
suppl-4171-21/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-29/par-1
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. in the case where the provisions of Article 16, Article 17, Articles 21 through 23, Article 25 or paragraph (1) of the preceding Article of the Supplementary Provisions apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 16, Article 17, Articles 21 through 23, Article 25 and Article 28, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), and".
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### 第三十条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principles of Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4171-21/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-30
**第一項** 新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4171-21/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-30/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter) beginning on or after the Effective Date and to corporation tax for consolidated business years, beginning on or after the Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years, which began before the Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
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### 第三十一条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4171-21/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-31
**第一項** 新租税特別措置法第四十二条の七（第一項第六号から第八号までに係る部分に限る。）の規定は、法人が附則第一条第十九号に定める日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用し、法人が同日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の七第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4171-21/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-31/par-1
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), items (vi) through (viii)) apply to business base strengthening equipment prescribed in that paragraph that a corporation acquires, manufactures or leases on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or leased before that date.
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**第二項** 新租税特別措置法第四十二条の七第一項第六号に掲げる法人の同号に規定する承認経営革新計画（以下この項において「承認経営革新計画」という。）が中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）附則第二条の規定により承認経営革新計画とみなされたものである場合には、当該法人の新租税特別措置法第四十二条の七の規定の適用については、同条第二項中「又は第五号」とあるのは、「、第五号又は第六号」とする。
suppl-4171-21/art-31/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-31/par-2
Where the approved business innovation plan prescribed in Article 42-7, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation of a corporation listed in that item (hereinafter referred to as an "approved business innovation plan" in this paragraph) is one deemed to be an approved business innovation plan pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act Partially Amending the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 30 of 2005), with regard to the application of the provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation to that corporation, the phrase "or (v)" in paragraph (2) of that Article is deemed to be replaced with ", (v) or (vi)".
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### 第三十二条（沖縄の特定中小企業者が経営革新設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc., etc.
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suppl-4171-21/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-32
**第一項** 新租税特別措置法第四十二条の十の規定は、法人が附則第一条第十九号に定める日以後に取得若しくは製作若しくは建設又は賃借をする新租税特別措置法第四十二条の十第一項に規定する経営革新設備等について適用し、法人が同日前に取得若しくは製作若しくは建設又は賃借をした旧租税特別措置法第四十二条の十第一項に規定する経営革新設備等については、なお従前の例による。
suppl-4171-21/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-32/par-1
The provisions of Article 42-10 of the New Act on Special Measures Concerning Taxation apply to business innovation equipment, etc. prescribed in Article 42-10, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires, manufactures, constructs or leases on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business innovation equipment, etc. prescribed in Article 42-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured, constructed or leased before that date.
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### 第三十三条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4171-21/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33
**第一項** 新租税特別措置法第四十三条第一項の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項に規定する特定設備等については、なお従前の例による。
suppl-4171-21/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第二項** 新租税特別措置法第四十三条の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する研究施設について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の二第一項に規定する研究施設については、なお従前の例による。
suppl-4171-21/art-33/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-2
The provisions of Article 43-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第三項** 法人が施行日前に取得又は建設をした旧租税特別措置法第四十三条の三第一項に規定する特定中核的民間施設については、なお従前の例による。
suppl-4171-21/art-33/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-3
The provisions then in force continue to govern specified core private facilities prescribed in Article 43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
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**第四項** 新租税特別措置法第四十三条の三第一項の規定は、法人が施行日以後に取得等をする同項に規定する保全事業等資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の三第二項に規定する保全事業等資産については、なお従前の例による。
suppl-4171-21/art-33/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-4
The provisions of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern conservation project assets, etc. prescribed in Article 43-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第五項** 新租税特別措置法第四十四条第一項の規定は、法人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4171-21/art-33/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-5
The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第六項** 新租税特別措置法第四十四条の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の二第一項に規定する特定資産については、なお従前の例による。
suppl-4171-21/art-33/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-6
The provisions of Article 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified assets prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified assets prescribed in Article 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第七項** 新租税特別措置法第四十四条の六第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の六第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4171-21/art-33/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-7
The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第八項** 新租税特別措置法第四十四条の七第一項の規定は、法人が施行日以後に取得等をする同項の表の第一号の中欄又は第二号の中欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の七第一項の表の第一号の中欄又は第二号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4171-21/art-33/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-8
The provisions of Article 44-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the middle column of item (i) or the middle column of item (ii) of the table in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) or the middle column of item (ii) of the table in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第九項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の七第一項の表の第四号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4171-21/art-33/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-9
The provisions then in force continue to govern depreciable assets listed in the middle column of item (iv) of the table in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第十項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の八第一項に規定する飼料製造設備等については、なお従前の例による。
suppl-4171-21/art-33/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-10
The provisions then in force continue to govern feed manufacturing equipment, etc. prescribed in Article 44-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第十一項** 新租税特別措置法第四十四条の八第一項の規定は、法人が施行日以後に取得等をする同項に規定する製造過程管理高度化設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の八第二項に規定する製造過程管理高度化設備等については、なお従前の例による。
suppl-4171-21/art-33/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-11
The provisions of Article 44-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for advanced manufacturing process control, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern equipment for advanced manufacturing process control, etc. prescribed in Article 44-8, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第十二項** 新租税特別措置法第四十五条第一項の規定は、法人が施行日以後に取得等をする同項の表の第一号の第三欄又は第三号の第三欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項の表の第一号の第三欄又は第三号の第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-4171-21/art-33/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-12
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of item (i) or the third column of item (iii) of the table in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the third column of item (i) or the third column of item (iii) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第十三項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十五条の二第一項の表の第二号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4171-21/art-33/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-13
The provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) of the table in Article 45-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第十四項** 法人が施行日前に取得又は建設をした旧租税特別措置法第四十五条の二第二項第一号に掲げる建物及びその附属設備については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第三項中「第六十八条の二十九第二項」とあるのは、「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十七条第十四項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第六十八条の二十九第二項」とする。
suppl-4171-21/art-33/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-14
With regard to buildings and their associated facilities listed in Article 45-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that item) remain in force. In this case, the phrase "Article 68-29, paragraph (2)" in paragraph (3) of that Article is deemed to be replaced with "Article 68-29, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 47, paragraph (14) of the Supplementary Provisions of that Act".
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**第十五項** 旧租税特別措置法第四十六条第一項第一号に規定する経営基盤強化計画につき同号の承認を施行日前に受けた同号の特定組合等の構成員である法人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、当該法人の同項に規定する適用事業年度が中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日以後に終了する場合における同条（同項第一号に係る部分に限る。）の規定の適用については、同項第一号中「中小企業経営革新支援法」とあるのは、「中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）による改正前の中小企業経営革新支援法」とする。
suppl-4171-21/art-33/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-15
With regard to depreciable assets specified in Article 46, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that are held by a corporation that is a member of a specified association, etc. referred to in that item that received, before the Effective Date, the approval referred to in that item for a business foundation strengthening plan prescribed in that item, the provisions of that Article (limited to the part pertaining to that item) remain in force. In this case, with regard to the application of the provisions of that Article (limited to the part pertaining to paragraph (1), item (i)) where the business year of application prescribed in that paragraph of that corporation ends on or after the date on which the Act Partially Amending the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 30 of 2005) comes into effect, the phrase "Act on Support for Business Innovation of Small and Medium Sized Enterprises" in item (i) of that paragraph is deemed to be replaced with "Act on Support for Business Innovation of Small and Medium Sized Enterprises before the amendment by the Act Partially Amending the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 30 of 2005)".
machine translation, not official
**第十六項** 法人の新租税特別措置法第四十六条第一項に規定する適用事業年度が施行日から中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日の前日までの間に終了する場合における同条の規定の適用については、同項中「中小企業の新たな事業活動の促進に関する法律第二条第一項第八号」とあるのは、「中小企業経営革新支援法第二条第一項第六号」とする。
suppl-4171-21/art-33/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-16
With regard to the application of the provisions of Article 46 of the New Act on Special Measures Concerning Taxation where the business year of application prescribed in paragraph (1) of that Article of a corporation ends during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 30 of 2005) comes into effect, the phrase "Article 2, paragraph (1), item (viii) of the Act on Promotion of New Business Activities of Small and Medium-Sized Enterprises" in that paragraph is deemed to be replaced with "Article 2, paragraph (1), item (vi) of the Act on Support for Business Innovation of Small and Medium Sized Enterprises".
machine translation, not official
**第十七項** 新租税特別措置法第四十七条（第一項に係る部分に限る。）の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定優良賃貸住宅について適用する。
suppl-4171-21/art-33/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-17
The provisions of Article 47 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to specified good-quality rental housing prescribed in that paragraph that a corporation acquires or newly constructs on or after the Effective Date.
machine translation, not official
**第十八項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第一項に規定する特定優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十四第一項」とあるのは、「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十七条第十八項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第六十八条の三十四第一項」とする。
suppl-4171-21/art-33/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-18
With regard to specified good-quality rental housing prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In this case, the phrase "Article 68-34, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 47, paragraph (18) of the Supplementary Provisions of that Act".
machine translation, not official
**第十九項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条の二第三項第二号に掲げる建築物については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十五第一項」とあるのは、「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十七条第十九項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第六十八条の三十五第一項」とする。
suppl-4171-21/art-33/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-19
With regard to buildings listed in Article 47-2, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that item) remain in force. In this case, the phrase "Article 68-35, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 47, paragraph (19) of the Supplementary Provisions of that Act".
machine translation, not official
**第二十項** 新租税特別措置法第四十七条の二（第三項第三号に係る部分に限る。）の規定は、法人が附則第一条第二十号に定める日以後に取得又は新築をする新租税特別措置法第四十七条の二第一項に規定する特定再開発建築物等について適用する。
suppl-4171-21/art-33/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-20
The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (iii)) apply to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or newly constructs on or after the date specified in Article 1, item (xx) of the Supplementary Provisions.
machine translation, not official
**第二十一項** 新租税特別措置法第四十七条の二（第三項第五号に係る部分に限る。）の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。
suppl-4171-21/art-33/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-21
The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (v)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that a corporation acquires or newly constructs on or after the Effective Date.
machine translation, not official
**第二十二項** 新租税特別措置法第四十八条の規定は、法人が附則第一条第二十一号に定める日以後に取得又は建設をする新租税特別措置法第四十八条第一項に規定する倉庫用建物等について適用する。
suppl-4171-21/art-33/par-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-22
The provisions of Article 48 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or constructs on or after the date specified in Article 1, item (xxi) of the Supplementary Provisions.
machine translation, not official
**第二十三項** 法人が附則第一条第二十一号に定める日前に取得又は建設をした旧租税特別措置法第四十八条第一項に規定する倉庫用建物等については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十六第一項」とあるのは、「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十七条第二十三項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第六十八条の三十六第一項」とする。
suppl-4171-21/art-33/par-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-23
With regard to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the date specified in Article 1, item (xxi) of the Supplementary Provisions, the provisions of that Article remain in force. In this case, the phrase "Article 68-36, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-36, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 47, paragraph (23) of the Supplementary Provisions of that Act".
machine translation, not official
**第二十四項** 法人が施行日前に支出した旧租税特別措置法第五十二条第一項各号に定める費用又は負担金については、なお従前の例による。
suppl-4171-21/art-33/par-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-33/par-24 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-24
The provisions then in force continue to govern expenses or contributions specified in the items of Article 52, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date.
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### 第三十四条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
caption: machine translation, not official
suppl-4171-21/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34
**第一項** 新租税特別措置法第五十五条の規定は、法人が施行日以後に適格現物出資により外国法人である被現物出資法人に移転する同条第一項に規定する特定法人の株式（出資を含む。）又は債権について適用する。
suppl-4171-21/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-1
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation apply to shares (including equity) of, or claims against, a specified corporation prescribed in paragraph (1) of that Article that a corporation transfers, on or after the Effective Date, through a qualified capital contribution in kind to a corporation receiving the capital contribution in kind that is a foreign corporation.
machine translation, not official
**第二項** 旧租税特別措置法第五十六条第一項に規定する整備事業計画につき同項に規定する認定を平成十七年十月一日前に受けた同項に規定する法人の当該整備事業計画に係る同項の特定都市鉄道整備準備金（所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第二条第二項第十九号に規定する連結事業年度において積み立てた旧租税特別措置法第六十八条の四十七第一項の特定都市鉄道整備準備金を含む。）については、旧租税特別措置法第五十六条（第十八項及び第十九項に係る部分を除く。）の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項第一号 、適格現物出資又は適格事後設立 又は適格現物出資
第一項第二号 が連結事業年度 が所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法（以下この条において「令和二年旧措置法」という。）第二条第二項第十九号に規定する連結事業年度（以下この条において「連結事業年度」という。）
第六十八条の四十七第一項 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十八条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の四十七第一項
第二項 除く。）又は分割型分割（適格分割型分割を除く。）により 除く。）により
合併又は当該分割型分割 合併
第三項から第五項まで 第六十八条の四十七第一項 旧効力措置法第六十八条の四十七第一項
第六項 第六十八条の四十七第一項 旧効力措置法第六十八条の四十七第一項
、適格現物出資又は適格事後設立 又は適格現物出資
合併又は分割型分割の日 合併の日
第六項第二号イ 合併又は分割型分割 合併
合併法人又は分割承継法人 合併法人
第七項 第六十八条の四十七第一項 旧効力措置法第六十八条の四十七第一項
第八項 第六十八条の四十七第一項 旧効力措置法第六十八条の四十七第一項
が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（ について、法人税法第六十四条の十第四項から第六項までの規定により同法第六十四条の九第一項の規定による承認が効力を失つた場合で、かつ、当該法人が
により、当該 により、その効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失つた日）を含む
場合を含む。） 場合に
第十一項 適格分社型分割、適格現物出資又は適格事後設立 適格分割又は適格現物出資
、被現物出資法人又は被事後設立法人 又は被現物出資法人
第十二項 適格分社型分割、適格現物出資又は適格事後設立 適格分割又は適格現物出資
第十三項 第五十五条第十一項 令和二年旧措置法第五十五条第十一項
第六十八条の四十七第一項 旧効力措置法第六十八条の四十七第一項
第六十八条の四十七第十二項前段 旧効力措置法第六十八条の四十七第十二項前段
第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「第六十八条の四十七第十二項 令和二年旧措置法第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十八条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（以下この条において「旧効力連結措置法」という。）第六十八条の四十七第十二項
同条第十三項中「第六十八条の四十三第十項」とあるのは「第六十八条の四十七第十二項 同条第十三項中「第六十八条の四十三第十項」とあるのは「旧効力連結措置法第六十八条の四十七第十二項
第五十六条第一項 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第三十四条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（以下この条において「旧効力単体措置法」という。）第五十六条第一項
「同条第十項」とあるのは「第六十八条の四十七第十二項 「同条第十項」とあるのは「旧効力連結措置法第六十八条の四十七第十二項
第五十六条第四項 旧効力単体措置法第五十六条第四項
第十四項 第六十八条の四十七第一項 旧効力措置法第六十八条の四十七第一項
第十五項 第五十五条第十五項 令和二年旧措置法第五十五条第十五項
第五十六条第一項 旧効力単体措置法第五十六条第一項
第六十八条の四十七第十三項 旧効力連結措置法第六十八条の四十七第十三項
第五十六条第四項 旧効力単体措置法第五十六条第四項
第十六項 第六十八条の四十七第一項 旧効力措置法第六十八条の四十七第一項
第十七項 第五十五条第十九項 令和二年旧措置法第五十五条第十九項
第五十六条第一項 旧効力単体措置法第五十六条第一項
第六十八条の四十七第十五項 旧効力連結措置法第六十八条の四十七第十五項
第五十六条第四項 旧効力単体措置法第五十六条第四項
suppl-4171-21/art-34/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-2
With regard to the reserve for specified urban railway development referred to in Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a development project plan prescribed in that paragraph of a corporation prescribed in that paragraph that received, before October 1, 2005, the certification prescribed in that paragraph for that development project plan (including the reserve for specified urban railway development referred to in Article 68-47, paragraph (1) of the Former Act on Special Measures Concerning Taxation set aside in a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation before the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)), the provisions of Article 56 of the Former Act on Special Measures Concerning Taxation (excluding the part pertaining to paragraphs (18) and (19)) remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively.
paragraph (1), item (i) , qualified capital contribution in kind or qualified post-formation acquisition of assets or qualified capital contribution in kind
paragraph (1), item (ii) is a consolidated business year is a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation before the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2020 Amendment" in this Article) (hereinafter referred to as a "consolidated business year" in this Article)
Article 68-47, paragraph (1) Article 68-47, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 48, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
paragraph (2) excluded) or a company split by split-off (excluding a qualified company split by split-off), through excluded), through
a merger or that company split by split-off a merger
paragraphs (3) through (5) Article 68-47, paragraph (1) Article 68-47, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (6) Article 68-47, paragraph (1) Article 68-47, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
, qualified capital contribution in kind or qualified post-formation acquisition of assets or qualified capital contribution in kind
the date of the merger or company split by split-off the date of the merger
paragraph (6), item (ii), (a) merger or company split by split-off merger
merging corporation or successor corporation in a company split merging corporation
paragraph (7) Article 68-47, paragraph (1) Article 68-47, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (8) Article 68-47, paragraph (1) Article 68-47, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
is, in the case where the business year does not fall under a consolidated business year and the business year that includes the day preceding the first day of that business year fell under a consolidated business year, not a person who may file the tax return, etc. for that business year using a blue return ( is concerned, in the case where the approval under the provisions of Article 64-9, paragraph (1) of the Corporation Tax Act has lost its effect pursuant to the provisions of Article 64-10, paragraphs (4) through (6) of that Act, and the corporation
by reason of which, that by reason of which, the one that includes the day preceding the day on which the approval lost its effect (or, where that preceding day is the end of a business year of the group tax sharing parent corporation pertaining to that corporation, the day on which the approval lost its effect)
including the case) in the case
paragraph (11) qualified company split by spin-off, qualified capital contribution in kind or qualified post-formation acquisition of assets qualified company split or qualified capital contribution in kind
, corporation receiving the capital contribution in kind or corporation acquiring assets through the post-formation acquisition or corporation receiving the capital contribution in kind
paragraph (12) qualified company split by spin-off, qualified capital contribution in kind or qualified post-formation acquisition of assets qualified company split or qualified capital contribution in kind
paragraph (13) Article 55, paragraph (11) Article 55, paragraph (11) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment
Article 68-47, paragraph (1) Article 68-47, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of Article 68-47, paragraph (12) the first sentence of Article 68-47, paragraph (12) of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-47, paragraph (12) the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment is deemed to be replaced with "Article 68-47, paragraph (12) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 48, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in this Article)
the phrase "Article 68-43, paragraph (10)" in paragraph (13) of that Article is deemed to be replaced with "Article 68-47, paragraph (12) the phrase "Article 68-43, paragraph (10)" in paragraph (13) of that Article is deemed to be replaced with "Article 68-47, paragraph (12) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 56, paragraph (1) Article 56, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 34, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article)
the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-47, paragraph (12) the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-47, paragraph (12) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 56, paragraph (4) Article 56, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
paragraph (14) Article 68-47, paragraph (1) Article 68-47, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (15) Article 55, paragraph (15) Article 55, paragraph (15) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment
Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 68-47, paragraph (13) Article 68-47, paragraph (13) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 56, paragraph (4) Article 56, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
paragraph (16) Article 68-47, paragraph (1) Article 68-47, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (17) Article 55, paragraph (19) Article 55, paragraph (19) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment
Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 68-47, paragraph (15) Article 68-47, paragraph (15) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 56, paragraph (4) Article 56, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
machine translation, not official
**第三項** 旧租税特別措置法第五十七条の二第一項の日本国際博覧会出展準備金（連結事業年度において積み立てた旧租税特別措置法第六十八条の五十二第一項の日本国際博覧会出展準備金を含む。）を有する法人の平成十八年三月二十四日を含む事業年度以前の事業年度の所得の金額の計算（同日を含む事業年度が連結事業年度に該当する場合には、同日を含む連結事業年度前の事業年度の所得の金額の計算）については、旧租税特別措置法第五十七条の二の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第二項 第六十八条の五十二第一項 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十八条第三項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の五十二第一項
第三項 第六十八条の五十二第一項 旧効力措置法第六十八条の五十二第一項
第四項 第六十八条の五十二第一項 旧効力措置法第六十八条の五十二第一項
法人が 法人が、平成十七年三月二十四日を含む事業年度終了の日までに
第五項 第六十八条の五十二第一項 旧効力措置法第六十八条の五十二第一項
第八項 第六十八条の五十二第一項 旧効力措置法第六十八条の五十二第一項
（第六十八条の五十二第七項 （旧効力措置法第六十八条の五十二第七項
「第六十八条の五十二第七項 「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十八条第三項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第六十八条の五十二第七項
第五十七条の二第一項 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第三十四条第三項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（第十六項において「旧効力措置法」という。）第五十七条の二第一項
第九項 第六十八条の五十二第一項 旧効力措置法第六十八条の五十二第一項
第十項 第六十八条の五十二第九項 旧効力措置法第六十八条の五十二第九項
第五十七条の二第一項 旧効力措置法第五十七条の二第一項
suppl-4171-21/art-34/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-34/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-3
With regard to the calculation of the amount of income for business years up to the business year that includes March 24, 2006 (where the business year that includes that date falls under a consolidated business year, the calculation of the amount of income for business years before the consolidated business year that includes that date) of a corporation that has a reserve for exhibition at the Japan International Exposition referred to in Article 57-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including a reserve for exhibition at the Japan International Exposition referred to in Article 68-52, paragraph (1) of the Former Act on Special Measures Concerning Taxation set aside in a consolidated business year), the provisions of Article 57-2 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively.
paragraph (2) Article 68-52, paragraph (1) Article 68-52, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 48, paragraph (3) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
paragraph (3) Article 68-52, paragraph (1) Article 68-52, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (4) Article 68-52, paragraph (1) Article 68-52, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
a corporation a corporation, by the end of the business year that includes March 24, 2005,
paragraph (5) Article 68-52, paragraph (1) Article 68-52, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (8) Article 68-52, paragraph (1) Article 68-52, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
(Article 68-52, paragraph (7) (Article 68-52, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force
"Article 68-52, paragraph (7) "Article 68-52, paragraph (7) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 48, paragraph (3) of the Supplementary Provisions of that Act
Article 57-2, paragraph (1) Article 57-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 34, paragraph (3) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in paragraph (16))
paragraph (9) Article 68-52, paragraph (1) Article 68-52, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (10) Article 68-52, paragraph (9) Article 68-52, paragraph (9) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 57-2, paragraph (1) Article 57-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
machine translation, not official
**第四項** 新租税特別措置法第五十七条の三の規定は、法人の附則第一条第二十五号に定める日以後に終了する事業年度分の法人税について適用する。
suppl-4171-21/art-34/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-4
The provisions of Article 57-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the date specified in Article 1, item (xxv) of the Supplementary Provisions.
machine translation, not official
**第五項** 青色申告書を提出する法人で電気事業法（昭和三十九年法律第百七十号）第二条第一項第十四号に規定する発電事業を営むものが、附則第一条第二十五号に定める日において旧租税特別措置法第五十七条の三第一項第二号に規定する使用済核燃料再処理準備金の金額を有する場合には、同日を含む事業年度開始の日（附則第一条第二十五号に定める日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日）以後十五年以内の日を含む各事業年度（連結事業年度に該当する事業年度を除く。）において、当該使用済核燃料再処理準備金の金額に当該各事業年度の月数を乗じてこれを百八十で除して計算した金額（次項において「十五年均等取崩金額」という。）に相当する金額を、当該各事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4171-21/art-34/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-5
In the case where a corporation filing a blue return that operates an electricity generation business prescribed in Article 2, paragraph (1), item (xiv) of the Electricity Business Act (Act No. 170 of 1964) has, on the date specified in Article 1, item (xxv) of the Supplementary Provisions, an amount of the reserve for reprocessing of spent nuclear fuel prescribed in Article 57-3, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation, an amount equivalent to the amount calculated by multiplying the amount of that reserve for reprocessing of spent nuclear fuel by the number of months in each business year and dividing the product by 180 (referred to as the "amount reversed in equal parts over fifteen years" in the following paragraph) is included in gross profit in calculating the amount of income for each business year (excluding a business year that falls under a consolidated business year) that includes any day within 15 years from the first day of the business year that includes that date (where the business year that includes the date specified in Article 1, item (xxv) of the Supplementary Provisions falls under a consolidated business year, the first day of that consolidated business year).
machine translation, not official
**第六項** 前項の場合において、十五年均等取崩金額が当該事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに同項に規定する使用済核燃料再処理準備金の金額に次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額（附則第四十八条第七項の規定により益金の額に算入された金額を含む。）又は前事業年度（当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当する場合には、その前日を含む連結事業年度）終了の日までに前項の規定により益金の額に算入された金額（同条第五項の規定により益金の額に算入された金額を含む。）がある場合には、これらの金額を控除した金額。以下この条において同じ。）を超えるときは、当該十五年均等取崩金額は、当該使用済核燃料再処理準備金の金額とする。
suppl-4171-21/art-34/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-6
In the case referred to in the preceding paragraph, if the amount reversed in equal parts over fifteen years exceeds the amount of the reserve for reprocessing of spent nuclear fuel as of the end of the business year (where, by that date, there is an amount that has been included, or has come to be included, in gross profit pursuant to the provisions of the following paragraph out of the amount of the reserve for reprocessing of spent nuclear fuel prescribed in that paragraph (including an amount included in gross profit pursuant to the provisions of Article 48, paragraph (7) of the Supplementary Provisions), or an amount that has been included in gross profit pursuant to the provisions of the preceding paragraph by the end of the preceding business year (where the business year that includes the day preceding the first day of that business year falls under a consolidated business year, the consolidated business year that includes that preceding day) (including an amount included in gross profit pursuant to the provisions of paragraph (5) of that Article), the amount remaining after deducting those amounts; the same applies hereinafter in this Article), the amount reversed in equal parts over fifteen years is to be the amount of that reserve for reprocessing of spent nuclear fuel.
machine translation, not official
**第七項** 第五項の規定の適用を受ける法人が次の各号に掲げる場合（適格合併により合併法人に原子力発電における使用済燃料の再処理等の実施に関する法律（平成十七年法律第四十八号）第二条第一項に規定する使用済燃料（以下この項及び第十一項において「使用済燃料」という。）を移転した場合を除く。）に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日を含む事業年度（第二号に掲げる場合にあっては、合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。
suppl-4171-21/art-34/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-34/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-7
If a corporation to which the provisions of paragraph (5) apply comes to fall under any of the cases listed in the following items (excluding the case where it has transferred spent fuel prescribed in Article 2, paragraph (1) of the Act on the Implementation of Reprocessing, etc. of Spent Fuel in Nuclear Power Generation (Act No. 48 of 2005) (hereinafter referred to as "spent fuel" in this paragraph and paragraph (11)) to the merging corporation through a qualified merger), an amount equivalent to the amount specified in the relevant item is included in gross profit in calculating the amount of income for the business year that includes the date on which it came to fall under that case (in the case listed in item (ii), the business year that includes the day preceding the date of the merger).
machine translation, not official
**一** 電気事業法第二条第一項第十四号に規定する発電事業を廃止した場合 当該廃止の日における使用済核燃料再処理準備金の金額
suppl-4171-21/art-34/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-34/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-7/item-1
where it has abolished the electricity generation business prescribed in Article 2, paragraph (1), item (xiv) of the Electricity Business Act: the amount of the reserve for reprocessing of spent nuclear fuel as of the date of that abolition;
machine translation, not official
**二** 合併により合併法人に使用済燃料を移転した場合 その合併直前における使用済核燃料再処理準備金の金額
suppl-4171-21/art-34/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-34/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-7/item-2
where it has transferred spent fuel to the merging corporation through a merger: the amount of the reserve for reprocessing of spent nuclear fuel immediately before the merger;
machine translation, not official
**三** 解散した場合（合併により解散した場合を除く。） その解散の日における使用済核燃料再処理準備金の金額
suppl-4171-21/art-34/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-34/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-7/item-3
where it has dissolved (excluding dissolution due to a merger): the amount of the reserve for reprocessing of spent nuclear fuel as of the date of the dissolution;
machine translation, not official
**四** 第五項、前三号、次項及び第九項の場合以外の場合において使用済核燃料再処理準備金の金額を取り崩した場合 その取り崩した日における使用済核燃料再処理準備金の金額のうちその取り崩した金額に相当する金額
suppl-4171-21/art-34/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-34/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-7/item-4
where it has reversed the amount of the reserve for reprocessing of spent nuclear fuel in a case other than the cases referred to in paragraph (5), the preceding three items, the following paragraph and paragraph (9): the amount equivalent to the amount reversed, out of the amount of the reserve for reprocessing of spent nuclear fuel as of the date of the reversal.
machine translation, not official
**第八項** 第五項の規定の適用を受ける法人が、附則第一条第二十五号に定める日を含む事業年度開始の日（同号に定める日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日）以後十四年を経過する日までに青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となった事実のあった日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における使用済核燃料再処理準備金の金額は、政令で定めるところにより、その日を含む事業年度から当該事業年度開始の日以後二年を経過した日の前日を含む事業年度（当該事業年度開始の日以後二年を経過した日の前日（以下この項において「二年経過日」という。）を含む事業年度が連結事業年度に該当する場合には、当該事業年度開始の日の翌日から二年経過日までの間に最初に開始した連結事業年度開始の日の前日を含む事業年度）までの各事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、当該使用済核燃料再処理準備金の金額については、第五項、前項及び第十一項の規定は、適用しない。
suppl-4171-21/art-34/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-34/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-8
If a corporation to which the provisions of paragraph (5) apply has its approval for filing blue returns revoked, or submits a written notification stating that it will cease filing blue returns, by the day on which 14 years have elapsed from the first day of the business year that includes the date specified in Article 1, item (xxv) of the Supplementary Provisions (where the business year that includes the date specified in that item falls under a consolidated business year, the first day of that consolidated business year), the amount of the reserve for reprocessing of spent nuclear fuel as of the date on which the fact giving rise to the revocation of the approval occurred or the date on which the written notification was submitted (where the date on which the written notification was submitted is after the end of the business year in which the corporation ceased filing blue returns, the end of that business year) is, as specified by Cabinet Order, included in gross profit in calculating the amount of income for each business year from the business year that includes that date to the business year that includes the day preceding the day on which two years have elapsed from the first day of that business year (where the business year that includes the day preceding the day on which two years have elapsed from the first day of that business year (hereinafter referred to as the "date two years have passed" in this paragraph) falls under a consolidated business year, the business year that includes the day preceding the first day of the consolidated business year that first began during the period from the day following the first day of that business year to the date two years have passed). In this case, the provisions of paragraph (5), the preceding paragraph and paragraph (11) do not apply to that amount of the reserve for reprocessing of spent nuclear fuel.
machine translation, not official
**第九項** 第五項の規定の適用を受ける法人が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をしたことにより、当該事業年度の確定申告書等を青色申告書により提出できる者でないこととなった場合を含む。）は、当該事業年度終了の日における使用済核燃料再処理準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、第五項、前二項及び第十一項の規定は、適用しない。
suppl-4171-21/art-34/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-34/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-9
If a corporation to which the provisions of paragraph (5) apply is, in the case where the business year does not fall under a consolidated business year and the business year that includes the day preceding the first day of that business year fell under a consolidated business year, not a person who may file the tax return, etc. for that business year using a blue return (including the case where it has come to be a person who may not file the tax return, etc. for that business year using a blue return because its approval for filing blue returns has been revoked or it has submitted a written notification stating that it will cease filing blue returns), the amount of the reserve for reprocessing of spent nuclear fuel as of the end of that business year is included in gross profit in calculating the amount of income for that business year. In this case, the provisions of paragraph (5), the preceding two paragraphs and paragraph (11) do not apply.
machine translation, not official
**第十項** 第五項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-4171-21/art-34/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-34/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-10
The number of months referred to in paragraph (5) is calculated according to the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第十一項** 第五項の規定の適用を受ける法人が適格合併により合併法人に使用済燃料を移転した場合（附則第四十八条第九項前段に規定する場合を除く。）には、その適格合併直前における使用済核燃料再処理準備金の金額は、当該合併法人に引き継ぐものとする。この場合において、その合併法人が引継ぎを受けた使用済核燃料再処理準備金の金額は、当該合併法人がその適格合併の日において有する第五項の使用済核燃料再処理準備金の金額（当該合併法人の当該適格合併の日を含む事業年度が連結事業年度に該当する場合には、同条第五項の使用済核燃料再処理準備金の金額）とみなす。
suppl-4171-21/art-34/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-34/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-11
If a corporation to which the provisions of paragraph (5) apply has transferred spent fuel to the merging corporation through a qualified merger (excluding the case prescribed in the first sentence of Article 48, paragraph (9) of the Supplementary Provisions), the amount of the reserve for reprocessing of spent nuclear fuel immediately before the qualified merger is to be taken over by that merging corporation. In this case, the amount of the reserve for reprocessing of spent nuclear fuel taken over by the merging corporation is deemed to be the amount of the reserve for reprocessing of spent nuclear fuel referred to in paragraph (5) that the merging corporation holds as of the date of the qualified merger (where the business year of the merging corporation that includes the date of the qualified merger falls under a consolidated business year, the amount of the reserve for reprocessing of spent nuclear fuel referred to in paragraph (5) of that Article).
machine translation, not official
**第十二項** 前項又は附則第四十八条第九項の場合において、これらの規定の合併法人（その適格合併後において連結法人に該当するものを除く。）がその適格合併の日を含む事業年度の確定申告書等を青色申告書により提出することができる者でないときは、当該事業年度終了の日における使用済核燃料再処理準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4171-21/art-34/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-34/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-12
In the case referred to in the preceding paragraph or Article 48, paragraph (9) of the Supplementary Provisions, if the merging corporation referred to in those provisions (excluding one that falls under a consolidated corporation after the qualified merger) is not a person who may file the tax return, etc. for the business year that includes the date of the qualified merger using a blue return, the amount of the reserve for reprocessing of spent nuclear fuel as of the end of that business year is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第十三項** 第十一項又は附則第四十八条第九項に規定する合併法人（その適格合併後において連結法人に該当するものを除く。）のその適格合併の日を含む事業年度以後の各事業年度（当該適格合併の日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度後の各事業年度）に係る第五項の規定の適用については、同項に規定する使用済核燃料再処理準備金の金額は、第十一項又は同条第九項の規定により当該合併法人が有するものとみなされた使用済核燃料再処理準備金の金額を含むものとする。この場合において、当該合併法人の有するものとみなされた使用済核燃料再処理準備金の金額については、第五項中「当該各事業年度の月数を乗じてこれを百八十で除して」とあるのは、「当該各事業年度の月数（当該適格合併の日を含む事業年度にあっては、同日から同日を含む事業年度終了の日までの期間の月数）を乗じてこれを百八十月から経過期間（附則第一条第二十五号に定める日を含む事業年度開始の日（同号に定める日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日）から当該適格合併の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。
suppl-4171-21/art-34/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-34/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-13
With regard to the application of the provisions of paragraph (5) to each business year on or after the business year that includes the date of the qualified merger (where the business year that includes the date of the qualified merger falls under a consolidated business year, each business year after that consolidated business year) of the merging corporation prescribed in paragraph (11) or Article 48, paragraph (9) of the Supplementary Provisions (excluding one that falls under a consolidated corporation after the qualified merger), the amount of the reserve for reprocessing of spent nuclear fuel prescribed in paragraph (5) is to include the amount of the reserve for reprocessing of spent nuclear fuel deemed to be held by the merging corporation pursuant to the provisions of paragraph (11) or paragraph (9) of that Article. In this case, with regard to the amount of the reserve for reprocessing of spent nuclear fuel deemed to be held by the merging corporation, the phrase "by the number of months in each business year and dividing the product by 180" in paragraph (5) is deemed to be replaced with "by the number of months in each business year (for the business year that includes the date of the qualified merger, the number of months in the period from that date to the end of the business year that includes that date) and dividing the product by the number of months obtained by deducting from 180 months the number of months in the elapsed period (meaning the period from the first day of the business year that includes the date specified in Article 1, item (xxv) of the Supplementary Provisions (where the business year that includes the date specified in that item falls under a consolidated business year, the first day of that consolidated business year) to the day preceding the date of the qualified merger)".
machine translation, not official
### 第三十五条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
caption: machine translation, not official
suppl-4171-21/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35
**第一項** 新租税特別措置法第六十四条（第一項第三号に係る部分に限る。）の規定は、法人が附則第一条第二十三号に定める日以後に行う同項第三号に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十四条第一項第三号に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4171-21/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-1
The provisions of Article 64 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iii)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in item (iii) of that paragraph that a corporation makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十五条の四第一項第二号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4171-21/art-35/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-2
The provisions of Article 65-4, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十五条の四第一項第十号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4171-21/art-35/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-3
The provisions of Article 65-4, paragraph (1), item (x) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date.
machine translation, not official
**第四項** 法人が施行日前に行った旧租税特別措置法第六十五条の四第一項第十七号に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4171-21/art-35/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-35/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-4
The provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1), item (xvii) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
machine translation, not official
**第五項** 法人が施行日前に行った旧租税特別措置法第六十五条の四第一項第十八号に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4171-21/art-35/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-35/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-5
The provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1), item (xviii) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第六十五条の四第一項第二十号の規定は、法人が附則第一条第二十三号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4171-21/art-35/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-35/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-6
The provisions of Article 65-4, paragraph (1), item (xx) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
machine translation, not official
**第七項** 新租税特別措置法第六十五条の五第一項第三号の規定は、法人が附則第一条第二十四号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4171-21/art-35/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-35/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-7
The provisions of Article 65-5, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xxiv) of the Supplementary Provisions.
machine translation, not official
**第八項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第十六号の上欄に係る部分に限る。）の規定は、法人が施行日以後に行う同欄に掲げる資産の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第十六号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4171-21/art-35/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-35/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-8
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the left-hand column of item (xvi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of assets listed in that column that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xvi) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
machine translation, not official
**第九項** 法人が施行日から農業経営基盤強化促進法等の一部を改正する法律（平成十七年法律第五十三号）の施行の日の前日までの間に行う新租税特別措置法第六十五条の七第一項の表の第十六号の上欄に掲げる資産の譲渡に係る同条から第六十五条の九まで（同号に係る部分に限る。）の規定の適用については、同号中「同条第二項第二号」とあるのは、「同条第二項第一号」とする。
suppl-4171-21/art-35/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-35/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-9
With regard to the application of the provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xvi) of the table in Article 65-7, paragraph (1)) to a transfer of assets listed in the left-hand column of item (xvi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation makes during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 53 of 2005) comes into effect, the phrase "paragraph (2), item (ii) of that Article" in that item is deemed to be replaced with "paragraph (2), item (i) of that Article".
machine translation, not official
**第十項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第十六号の下欄に掲げる資産のうち農業経営基盤強化促進法（昭和五十五年法律第六十五号）第二十七条の三第一項に規定する勧告に係る協議により取得をする資産に係る部分に限る。）の規定は、法人が附則第一条第二十四号に定める日以後に取得をする当該資産について適用する。
suppl-4171-21/art-35/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-35/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-10
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to assets acquired through consultation pertaining to the recommendation prescribed in Article 27-3, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980), out of the assets listed in the right-hand column of item (xvi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to those assets that a corporation acquires on or after the date specified in Article 1, item (xxiv) of the Supplementary Provisions.
machine translation, not official
### 第三十六条（共同で現物出資をした場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of a Joint Capital Contribution in Kind
caption: machine translation, not official
suppl-4171-21/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-36
**第一項** 法人が旧租税特別措置法第六十六条第一項に規定する特定共同出資により施行日前に取得した同項の株式又は出資については、なお従前の例による。
suppl-4171-21/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-36/par-1
The provisions then in force continue to govern shares or equity referred to in Article 66, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date through a specified joint contribution prescribed in that paragraph.
machine translation, not official
### 第三十七条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations
caption: machine translation, not official
suppl-4171-21/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-37
**第一項** 新租税特別措置法第六十六条の六第一項、第二項第一号及び第三号、第三項並びに第六項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
suppl-4171-21/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-37/par-1
The provisions of Article 66-6, paragraph (1), paragraph (2), items (i) and (iii), and paragraphs (3) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that end on or after the Effective Date, and to the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
machine translation, not official
**第二項** 新租税特別措置法第六十六条の六第二項第二号の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度において生ずる同号に規定する欠損の金額について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等の施行日前に終了した事業年度において生じた同条第二項第二号に規定する欠損の金額については、なお従前の例による。
suppl-4171-21/art-37/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-37/par-2
The provisions of Article 66-6, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the amount of loss prescribed in that item that arises in business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article that end on or after the Effective Date, and the provisions then in force continue to govern the amount of loss prescribed in paragraph (2), item (ii) of that Article that arose in business years of a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.
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**第三項** 新租税特別措置法第六十六条の八第一項の規定は、同項に規定する内国法人に係る同項に規定する特定外国子会社等、外国関係会社又は外国関係信託につき施行日以後に同項各号に掲げる事実が生ずる場合における当該内国法人の同項に規定する課税済留保金額（旧租税特別措置法第六十六条の六第一項の規定により当該内国法人の平成十二年四月一日以後に終了した各事業年度の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びに新租税特別措置法第六十六条の六第一項の規定により当該内国法人の各事業年度の所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用し、旧租税特別措置法第六十六条の八第一項に規定する内国法人に係る同項に規定する特定外国子会社等又は外国関係会社につき施行日前に同項各号に掲げる事実が生じた場合における当該内国法人の同項に規定する課税済留保金額については、なお従前の例による。
suppl-4171-21/art-37/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-37/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-37/par-3
The provisions of Article 66-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the taxed retained amount prescribed in that paragraph (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of that domestic corporation ending on or after April 1, 2000 pursuant to the provisions of Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of that domestic corporation pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) of a domestic corporation prescribed in that paragraph in the case where any of the facts listed in the items of that paragraph arises on or after the Effective Date with respect to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in that paragraph pertaining to that domestic corporation, and the provisions then in force continue to govern the taxed retained amount prescribed in Article 66-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a domestic corporation prescribed in that paragraph in the case where any of the facts listed in the items of that paragraph arose before the Effective Date with respect to a specified foreign subsidiary, etc. or foreign affiliated company prescribed in that paragraph pertaining to that domestic corporation.
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**第四項** 新租税特別措置法第六十六条の八第二項の規定は、同条第一項に規定する特定外国子会社等、外国関係会社又は外国関係信託につき施行日以後に同項各号に掲げる事実が生ずる場合において、同条第二項の規定により内国法人の同条第一項に規定する課税済留保金額とみなされる新租税特別措置法第六十八条の九十二第一項に規定する個別課税済留保金額（旧租税特別措置法第六十八条の九十第一項の規定により当該内国法人の平成十二年四月一日以後に終了した各連結事業年度の連結所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びに新租税特別措置法第六十八条の九十第一項の規定により当該内国法人の各連結事業年度の連結所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用する。
suppl-4171-21/art-37/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-37/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-37/par-4
The provisions of Article 66-8, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that domestic corporation ending on or after April 1, 2000 pursuant to the provisions of Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that domestic corporation pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation) that is deemed, pursuant to the provisions of Article 66-8, paragraph (2) of the New Act on Special Measures Concerning Taxation, to be the taxed retained amount prescribed in paragraph (1) of that Article of a domestic corporation in the case where any of the facts listed in the items of that paragraph arises on or after the Effective Date with respect to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in paragraph (1) of that Article.
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**第五項** 新租税特別措置法第六十六条の八第三項の規定は、施行日以後に同項に規定する適格合併等が行われる場合において、同項の規定により内国法人の同条第一項に規定する課税済留保金額とみなされる同条第三項に規定する被合併法人等の同項各号に定める金額に係る同条第一項に規定する課税済留保金額（旧租税特別措置法第六十六条の六第一項の規定により当該被合併法人等の平成十二年四月一日以後に終了した各事業年度の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びに新租税特別措置法第六十六条の六第一項の規定により当該被合併法人等の各事業年度の所得の金額の計算上益金の額に算入する金額に係るものに限る。）又は新租税特別措置法第六十八条の九十二第一項に規定する個別課税済留保金額（旧租税特別措置法第六十八条の九十第一項の規定により当該被合併法人等の平成十二年四月一日以後に終了した各連結事業年度の連結所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びに新租税特別措置法第六十八条の九十第一項の規定により当該被合併法人等の各連結事業年度の連結所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用する。
suppl-4171-21/art-37/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-37/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-37/par-5
The provisions of Article 66-8, paragraph (3) of the New Act on Special Measures Concerning Taxation apply, in the case where a qualified merger, etc. prescribed in that paragraph is carried out on or after the Effective Date, to the taxed retained amount prescribed in paragraph (1) of that Article (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of that merged corporation, etc. ending on or after April 1, 2000 pursuant to the provisions of Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of that merged corporation, etc. pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) pertaining to the amount specified in the relevant item of paragraph (3) of that Article of the merged corporation, etc. prescribed in that paragraph, or the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that merged corporation, etc. ending on or after April 1, 2000 pursuant to the provisions of Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that merged corporation, etc. pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation), which is deemed, pursuant to the provisions of Article 66-8, paragraph (3) of the New Act on Special Measures Concerning Taxation, to be the taxed retained amount prescribed in paragraph (1) of that Article of a domestic corporation.
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**第六項** 新租税特別措置法第六十六条の八第四項の規定は、施行日以後に同項に規定する適格分割等が行われる場合において、同項の規定によりないものとされる当該適格分割等に係る同項に規定する分割法人等の同条第一項に規定する課税済留保金額（旧租税特別措置法第六十六条の六第一項の規定により当該分割法人等の平成十二年四月一日以後に終了した各事業年度の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びに新租税特別措置法第六十六条の六第一項の規定により当該分割法人等の各事業年度の所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用する。
suppl-4171-21/art-37/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-37/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-37/par-6
The provisions of Article 66-8, paragraph (4) of the New Act on Special Measures Concerning Taxation apply, in the case where a qualified company split, etc. prescribed in that paragraph is carried out on or after the Effective Date, to the taxed retained amount prescribed in paragraph (1) of that Article (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of that splitting corporation, etc. ending on or after April 1, 2000 pursuant to the provisions of Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of that splitting corporation, etc. pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) of the splitting corporation, etc. prescribed in paragraph (4) of that Article pertaining to that qualified company split, etc., which is deemed not to exist pursuant to the provisions of that paragraph.
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### 第三十八条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
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suppl-4171-21/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-38
**第一項** 旧租税特別措置法第六十六条の十第一項第二号に掲げる法人が施行日前に取得又は製作をした同号に定める固定資産については、なお従前の例による。
suppl-4171-21/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-38/par-1
The provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a corporation listed in that item acquired or manufactured before the Effective Date.
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### 第三十九条（欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refund by Carryback of Losses
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suppl-4171-21/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-39
**第一項** 旧租税特別措置法第六十六条の十二第一項第二号に規定する中小企業者又は特定中小企業者の附則第一条第十九号に定める日前に終了した事業年度において生じた欠損金額については、なお従前の例による。
suppl-4171-21/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-39/par-1
The provisions then in force continue to govern the amount of loss incurred in a business year ending before the date specified in Article 1, item (xix) of the Supplementary Provisions of a small and medium-sized enterprise or a specified small and medium sized enterprise prescribed in Article 66-12, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation.
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### 第四十条（組合事業に係る損失がある場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where There Are Losses from Partnership Businesses
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suppl-4171-21/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-40
**第一項** 新租税特別措置法第六十七条の十二の規定は、施行日以後に締結される組合契約（同条第三項第一号に規定する組合契約（平成十九年四月一日前に締結される航空法（昭和二十七年法律第二百三十一号）第百条第一項の許可に係る事業の用に供する航空機の賃貸に係るものを除く。）をいう。以下この項において同じ。）及び施行日以後に組合契約に係る新租税特別措置法第六十七条の十二第一項に規定する組合員（以下この項において「組合員」という。）たる地位の承継（施行日前に締結された組合契約に係る組合員たる地位の適格合併による承継その他の政令で定める承継を除く。）を受ける法人の当該承継に係る組合契約について適用する。
suppl-4171-21/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-40/par-1
The provisions of Article 67-12 of the New Act on Special Measures Concerning Taxation apply to partnership contracts (meaning partnership contracts prescribed in paragraph (3), item (i) of that Article (excluding those pertaining to the lease of aircraft to be used for a business pertaining to the permission under Article 100, paragraph (1) of the Civil Aeronautics Act (Act No. 231 of 1952) that are concluded before April 1, 2007); hereinafter the same applies in this paragraph) concluded on or after the Effective Date, and to the partnership contract pertaining to the succession of a corporation that, on or after the Effective Date, succeeds to the status of a partner prescribed in Article 67-12, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as a "partner" in this paragraph) pertaining to a partnership contract (excluding succession through a qualified merger to the status of a partner pertaining to a partnership contract concluded before the Effective Date and any other succession specified by Cabinet Order).
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**第二項** 新租税特別措置法第六十七条の十三の規定は、附則第一条第七号に定める日以後に締結される新租税特別措置法第六十七条の十三第一項に規定する有限責任事業組合契約について適用する。
suppl-4171-21/art-40/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-40/par-2
The provisions of Article 67-13 of the New Act on Special Measures Concerning Taxation apply to limited liability business partnership agreements prescribed in Article 67-13, paragraph (1) of the New Act on Special Measures Concerning Taxation that are concluded on or after the date specified in Article 1, item (vii) of the Supplementary Provisions.
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### 第四十一条（特定短期国債の償還差益の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Profit from Redemption of Specified Short-Term Government Bonds
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suppl-4171-21/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-41
**第一項** 新租税特別措置法第六十七条の十六第四項の規定は、同項に規定する外国投資信託の受託者である外国法人が施行日以後に新租税特別措置法第四十一条の十二第九項に規定する特定振替記載等を受ける新租税特別措置法第六十七条の十六第四項に規定する外国投資信託の信託財産に属する同項に規定する特定短期国債の同項に規定する償還差益について適用し、旧租税特別措置法第五条の二第二項に規定する外国投資信託の受託者である外国法人が施行日前に旧租税特別措置法第四十一条の十二第九項に規定する特定振替記載等を受けた旧租税特別措置法第五条の二第二項に規定する外国投資信託の信託財産に属する旧租税特別措置法第四十一条の十二第九項に規定する特定短期公社債のうち同項第一号から第八号までに掲げるものの同条第七項に規定する償還差益については、なお従前の例による。
suppl-4171-21/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-41/par-1
The provisions of Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph of specified short-term government bonds prescribed in that paragraph that belong to the trust property of a foreign investment trust prescribed in Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation and for which a foreign corporation that is the trustee of a foreign investment trust prescribed in that paragraph receives, on or after the Effective Date, a specified book-entry transfer record, etc. prescribed in Article 41-12, paragraph (9) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern profit from redemption prescribed in paragraph (7) of Article 41-12 of the Former Act on Special Measures Concerning Taxation of those specified short-term public and corporate bonds prescribed in Article 41-12, paragraph (9) of the Former Act on Special Measures Concerning Taxation that are listed in items (i) through (viii) of that paragraph, that belong to the trust property of a foreign investment trust prescribed in Article 5-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation and for which a foreign corporation that is the trustee of a foreign investment trust prescribed in Article 5-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation received, before the Effective Date, a specified book-entry transfer record, etc. prescribed in Article 41-12, paragraph (9) of the Former Act on Special Measures Concerning Taxation.
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### 第四十二条（分離振替国債の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Separated Book-Entry Government Bonds
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suppl-4171-21/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-42
**第一項** 新租税特別措置法第六十七条の十七第一項から第三項までの規定は、外国法人が施行日以後に同条第一項に規定する振替記載等を受ける同項に規定する分離振替国債の保有又は譲渡により生ずる所得又は同条第二項に規定する損失額（以下この条において「損失額」という。）及び施行日前に旧租税特別措置法第六十七条の十七第一項に規定する振替記載等を受けた同項に規定する分離振替国債（同項第一号の規定による同号の非課税適用申告書の提出があるものに限る。以下この条において「旧分離振替国債」という。）の保有又は譲渡により施行日以後に生ずる所得又は損失額について適用し、旧分離振替国債の保有又は譲渡により施行日前に生じた所得又は旧租税特別措置法第六十七条の十七第二項に規定する損失の額その他の政令で定める金額（次項において「損失の額等」という。）については、なお従前の例による。
suppl-4171-21/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-42/par-1
The provisions of Article 67-17, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to income arising from the holding or transfer of separated book-entry government bonds prescribed in paragraph (1) of that Article for which a foreign corporation receives a book-entry transfer record, etc. prescribed in that paragraph on or after the Effective Date, or to the loss amount prescribed in paragraph (2) of that Article (hereinafter referred to as the "loss amount" in this Article), and to income or the loss amount arising on or after the Effective Date from the holding or transfer of separated book-entry government bonds prescribed in Article 67-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a book-entry transfer record, etc. prescribed in that paragraph was received before the Effective Date (limited to those for which the return for application of tax exemption referred to in item (i) of that paragraph has been submitted pursuant to the provisions of that item; hereinafter referred to as "old separated book-entry government bonds" in this Article), and the provisions then in force continue to govern income that arose before the Effective Date from the holding or transfer of old separated book-entry government bonds, or the amount of losses prescribed in Article 67-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation or any other amount specified by Cabinet Order (referred to as the "amount of losses, etc." in the following paragraph).
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**第二項** 新租税特別措置法第六十七条の十七第四項の規定は、同項に規定する外国投資信託の受託者である外国法人（以下この項において「受託者である外国法人」という。）が、施行日以後に同条第一項に規定する振替記載等を受ける同条第四項に規定する外国投資信託（以下この項において「外国投資信託」という。）の信託財産に属する同条第一項に規定する分離振替国債の保有又は譲渡により生ずる所得又は損失額及び外国投資信託の信託財産に属する旧分離振替国債の保有又は譲渡により施行日以後に生ずる所得又は損失額について適用し、受託者である外国法人の外国投資信託の信託財産に属する旧分離振替国債の保有又は譲渡により施行日前に生じた所得又は損失の額等については、なお従前の例による。
suppl-4171-21/art-42/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-42/par-2
The provisions of Article 67-17, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to income or the loss amount arising from the holding or transfer of separated book-entry government bonds prescribed in paragraph (1) of that Article that belong to the trust property of a foreign investment trust prescribed in paragraph (4) of that Article (hereinafter referred to as a "foreign investment trust" in this paragraph) for which a foreign corporation that is the trustee of a foreign investment trust prescribed in that paragraph (hereinafter referred to as a "foreign corporation that is a trustee" in this paragraph) receives, on or after the Effective Date, a book-entry transfer record, etc. prescribed in paragraph (1) of that Article, and to income or the loss amount arising on or after the Effective Date from the holding or transfer of old separated book-entry government bonds that belong to the trust property of a foreign investment trust, and the provisions then in force continue to govern income or the amount of losses, etc. that arose before the Effective Date from the holding or transfer of old separated book-entry government bonds that belong to the trust property of a foreign investment trust of a foreign corporation that is a trustee.
machine translation, not official
### 第四十三条（中小企業者等に対する同族会社の特別税率の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of the Special Tax Rate for Family Companies to Small and Medium-Sized Enterprises, etc.
caption: machine translation, not official
suppl-4171-21/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-43
**第一項** 新租税特別措置法第六十八条の二第一項の規定は、同項第一号及び第二号に掲げる同族会社の附則第一条第十九号に定める日以後に開始する事業年度分の法人税について適用し、旧租税特別措置法第六十八条の二第一項第一号から第三号までに掲げる同族会社の同日（同号に掲げる同族会社にあっては、平成十七年四月十三日）前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4171-21/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-43/par-1
The provisions of Article 68-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years beginning on or after the date specified in Article 1, item (xix) of the Supplementary Provisions of family companies listed in items (i) and (ii) of that paragraph, and the provisions then in force continue to govern corporation tax for business years beginning before that date (for family companies listed in item (iii) of Article 68-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, April 13, 2005) of family companies listed in Article 68-2, paragraph (1), items (i) through (iii) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
**第二項** 法人が施行日から附則第一条第十九号に定める日の前日までの間に開始する事業年度に係る新租税特別措置法第六十八条の二第二項に規定する書類を添付する場合における同項の規定の適用については、同項中「前項第三号」とあるのは、「前項第四号」とする。
suppl-4171-21/art-43/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-43/par-2
With regard to the application of the provisions of Article 68-2, paragraph (2) of the New Act on Special Measures Concerning Taxation in the case where a corporation attaches the documents prescribed in that paragraph for a business year beginning during the period from the Effective Date to the day before the date specified in Article 1, item (xix) of the Supplementary Provisions, the phrase "item (iii) of the preceding paragraph" in that paragraph is deemed to be replaced with "item (iv) of the preceding paragraph".
machine translation, not official
### 第四十四条（特定信託の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Specified Trusts
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suppl-4171-21/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-44
**第一項** 新租税特別措置法第六十八条の三の七第一項、第二項第一号及び第三号、第三項並びに第五項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用し、旧租税特別措置法第六十八条の三の七第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
suppl-4171-21/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-44/par-1
The provisions of Article 68-3-7, paragraph (1), paragraph (2), items (i) and (iii), and paragraphs (3) and (5) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that end on or after the Effective Date, and to the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 68-3-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の三の七第二項第二号の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度において生ずる同号に規定する欠損の金額について適用し、旧租税特別措置法第六十八条の三の七第一項に規定する特定外国子会社等の施行日前に終了した事業年度において生じた同条第二項第二号に規定する欠損の金額については、なお従前の例による。
suppl-4171-21/art-44/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-44/par-2
The provisions of Article 68-3-7, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the amount of loss prescribed in that item that arises in business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article that end on or after the Effective Date, and the provisions then in force continue to govern the amount of loss prescribed in paragraph (2), item (ii) of that Article that arose in business years of a specified foreign subsidiary, etc. prescribed in Article 68-3-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の三の九第一項の規定は、同項に規定する特定信託に係る同項に規定する特定外国子会社等、外国関係会社又は外国関係信託につき施行日以後に同項各号に掲げる事実が生ずる場合における当該特定信託に係る同項に規定する課税済留保金額（旧租税特別措置法第六十八条の三の七第一項の規定により当該特定信託の平成十二年四月一日以後に終了した各計算期間（法人税法第十五条の三第一項から第三項までに規定する計算期間をいう。以下この項において同じ。）の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びに新租税特別措置法第六十八条の三の七第一項の規定により当該特定信託の各計算期間の所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用し、旧租税特別措置法第六十八条の三の九第一項に規定する特定信託に係る同項に規定する特定外国子会社等又は外国関係会社につき施行日前に同項各号に掲げる事実が生じた場合における当該特定信託に係る同項に規定する課税済留保金額については、なお従前の例による。
suppl-4171-21/art-44/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-44/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-44/par-3
The provisions of Article 68-3-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the taxed retained amount prescribed in that paragraph (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each calculation period (meaning a calculation period prescribed in Article 15-3, paragraphs (1) through (3) of the Corporation Tax Act; the same applies hereinafter in this paragraph) of that specified trust ending on or after April 1, 2000 pursuant to the provisions of Article 68-3-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each calculation period of that specified trust pursuant to the provisions of Article 68-3-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) pertaining to a specified trust prescribed in that paragraph in the case where any of the facts listed in the items of that paragraph arises on or after the Effective Date with respect to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in that paragraph pertaining to that specified trust, and the provisions then in force continue to govern the taxed retained amount prescribed in Article 68-3-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a specified trust prescribed in that paragraph in the case where any of the facts listed in the items of that paragraph arose before the Effective Date with respect to a specified foreign subsidiary, etc. or foreign affiliated company prescribed in that paragraph pertaining to that specified trust.
machine translation, not official
### 第四十五条（連結法人が事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment, etc.
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suppl-4171-21/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-45
**第一項** 新租税特別措置法第六十八条の十二（第一項第六号から第八号までに係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十九号に定める日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に取得若しくは製作又は賃借をした旧租税特別措置法第六十八条の十二第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4171-21/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-45/par-1
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), items (vi) through (viii)) apply to business base strengthening equipment prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or leases on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 68-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or leased before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十二第一項第六号に掲げる連結法人の同号に規定する承認経営革新計画（以下この項において「承認経営革新計画」という。）が中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）附則第二条の規定により承認経営革新計画とみなされたものである場合には、当該連結法人の新租税特別措置法第六十八条の十二の規定の適用については、同条第二項中「又は第五号」とあるのは、「、第五号又は第六号」とする。
suppl-4171-21/art-45/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-45/par-2
Where the approved business innovation plan prescribed in Article 68-12, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation of a consolidated corporation listed in that item (hereinafter referred to as an "approved business innovation plan" in this paragraph) is one deemed to be an approved business innovation plan pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act Partially Amending the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 30 of 2005), with regard to the application of the provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation to that consolidated corporation, the phrase "or (v)" in paragraph (2) of that Article is deemed to be replaced with ", (v) or (vi)".
machine translation, not official
### 第四十六条（沖縄の特定中小連結法人が経営革新設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc., etc.
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suppl-4171-21/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-46
**第一項** 新租税特別措置法第六十八条の十四の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十九号に定める日以後に取得若しくは製作若しくは建設又は賃借をする新租税特別措置法第六十八条の十四第一項に規定する経営革新設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に取得若しくは製作若しくは建設又は賃借をした旧租税特別措置法第六十八条の十四第一項に規定する経営革新設備等については、なお従前の例による。
suppl-4171-21/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-46/par-1
The provisions of Article 68-14 of the New Act on Special Measures Concerning Taxation apply to business innovation equipment, etc. prescribed in Article 68-14, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures, constructs or leases on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business innovation equipment, etc. prescribed in Article 68-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured, constructed or leased before that date.
machine translation, not official
### 第四十七条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
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suppl-4171-21/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47
**第一項** 新租税特別措置法第六十八条の十六第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十六第一項に規定する特定設備等については、なお従前の例による。
suppl-4171-21/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-1
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十七第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する研究施設について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十七第一項に規定する研究施設については、なお従前の例による。
suppl-4171-21/art-47/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-2
The provisions of Article 68-17, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 68-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第三項** 連結親法人が施行日前に取得又は建設をした旧租税特別措置法第六十八条の十八第一項に規定する特定中核的民間施設については、なお従前の例による。
suppl-4171-21/art-47/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-3
The provisions then in force continue to govern specified core private facilities prescribed in Article 68-18, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation acquired or constructed before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の十八第一項の規定は、連結親法人が施行日以後に取得等をする同項に規定する保全事業等資産について適用し、連結親法人が施行日前に取得等をした旧租税特別措置法第六十八条の十八第二項に規定する保全事業等資産については、なお従前の例による。
suppl-4171-21/art-47/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-4
The provisions of Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in that paragraph for which a consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern conservation project assets, etc. prescribed in Article 68-18, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の十九第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十九第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4171-21/art-47/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-5
The provisions of Article 68-19, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 68-19, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の二十第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する特定資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十第一項に規定する特定資産については、なお従前の例による。
suppl-4171-21/art-47/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-6
The provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified assets prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified assets prescribed in Article 68-20, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の二十三第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十三第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4171-21/art-47/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-7
The provisions of Article 68-23, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 68-23, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第八項** 新租税特別措置法第六十八条の二十四第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項の表の第一号の中欄又は第二号の中欄に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十四第一項の表の第一号の中欄又は第二号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4171-21/art-47/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-8
The provisions of Article 68-24, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the middle column of item (i) or the middle column of item (ii) of the table in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) or the middle column of item (ii) of the table in Article 68-24, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第九項** 連結親法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十四第一項の表の第四号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4171-21/art-47/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-9
The provisions then in force continue to govern depreciable assets listed in the middle column of item (iv) of the table in Article 68-24, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第十項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十五第一項に規定する飼料製造設備等については、なお従前の例による。
suppl-4171-21/art-47/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-10
The provisions then in force continue to govern feed manufacturing equipment, etc. prescribed in Article 68-25, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第十一項** 新租税特別措置法第六十八条の二十五第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する製造過程管理高度化設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十五第二項に規定する製造過程管理高度化設備等については、なお従前の例による。
suppl-4171-21/art-47/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-11
The provisions of Article 68-25, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for advanced manufacturing process control, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern equipment for advanced manufacturing process control, etc. prescribed in Article 68-25, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第十二項** 新租税特別措置法第六十八条の二十七（新租税特別措置法第四十五条第一項の表の第一号及び第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同表の第一号の第三欄又は第三号の第三欄に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項の表の第一号の第三欄又は第三号の第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-4171-21/art-47/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-12
The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) and (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to depreciable assets listed in the third column of item (i) or the third column of item (iii) of that table for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the third column of item (i) or the third column of item (iii) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第十三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の二十九第一項の表の第二号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4171-21/art-47/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-13
The provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) of the table in Article 68-29, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
machine translation, not official
**第十四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は建設をした旧租税特別措置法第六十八条の二十九第二項（旧租税特別措置法第四十五条の二第二項第一号に係る部分に限る。）に規定する特定医療用建物については、旧租税特別措置法第六十八条の二十九（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第四十五条の二第二項に」とあるのは「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第三十三条第十四項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（以下この項及び次項において「旧効力措置法」という。）第四十五条の二第二項に」と、「第四十五条の二第二項各号」とあるのは「旧効力措置法第四十五条の二第二項各号」と、同条第三項中「第四十五条の二第二項」とあるのは「旧効力措置法第四十五条の二第二項」とする。
suppl-4171-21/art-47/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-14
With regard to specified medical buildings prescribed in Article 68-29, paragraph (2) of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 45-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date, the provisions of Article 68-29 of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) remain in force. In this case, the phrase "in Article 45-2, paragraph (2)" in paragraph (2) of that Article is deemed to be replaced with "in Article 45-2, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 33, paragraph (14) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force' in this paragraph and the following paragraph)", the phrase "the items of Article 45-2, paragraph (2)" is deemed to be replaced with "the items of Article 45-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "Article 45-2, paragraph (2)" in paragraph (3) of that Article is deemed to be replaced with "Article 45-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force".
machine translation, not official
**第十五項** 旧租税特別措置法第六十八条の三十第一項第一号に規定する経営基盤強化計画につき同号の承認を施行日前に受けた同号の特定組合等の構成員である連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、当該連結親法人又はその連結子法人の同項に規定する適用事業年度が中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日以後に終了する場合における同条（同項第一号に係る部分に限る。）の規定の適用については、同項第一号中「中小企業経営革新支援法」とあるのは、「中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）による改正前の中小企業経営革新支援法」とする。
suppl-4171-21/art-47/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-15
With regard to depreciable assets specified in Article 68-30, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that are held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is a member of a specified association, etc. referred to in that item that received, before the Effective Date, the approval referred to in that item for a business foundation strengthening plan prescribed in that item, the provisions of that Article (limited to the part pertaining to that item) remain in force. In this case, with regard to the application of the provisions of that Article (limited to the part pertaining to paragraph (1), item (i)) where the business year of application prescribed in that paragraph of that consolidated parent corporation or its consolidated subsidiary corporation ends on or after the date on which the Act Partially Amending the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 30 of 2005) comes into effect, the phrase "Act on Support for Business Innovation of Small and Medium Sized Enterprises" in item (i) of that paragraph is deemed to be replaced with "Act on Support for Business Innovation of Small and Medium Sized Enterprises before the amendment by the Act Partially Amending the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 30 of 2005)".
machine translation, not official
**第十六項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の新租税特別措置法第六十八条の三十第一項に規定する適用事業年度が施行日から中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日の前日までの間に終了する場合における同条の規定の適用については、同項中「中小企業の新たな事業活動の促進に関する法律第二条第一項第八号」とあるのは、「中小企業経営革新支援法第二条第一項第六号」とする。
suppl-4171-21/art-47/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-16
With regard to the application of the provisions of Article 68-30 of the New Act on Special Measures Concerning Taxation where the business year of application prescribed in paragraph (1) of that Article of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ends during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 30 of 2005) comes into effect, the phrase "Article 2, paragraph (1), item (viii) of the Act on Promotion of New Business Activities of Small and Medium-Sized Enterprises" in that paragraph is deemed to be replaced with "Article 2, paragraph (1), item (vi) of the Act on Support for Business Innovation of Small and Medium Sized Enterprises".
machine translation, not official
**第十七項** 新租税特別措置法第六十八条の三十四（第一項に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は新築をする同項に規定する特定優良賃貸住宅について適用する。
suppl-4171-21/art-47/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-17
The provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to specified good-quality rental housing prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly constructs on or after the Effective Date.
machine translation, not official
**第十八項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十四第一項に規定する特定優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第四十七条第一項」とあるのは、「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第三十三条第十八項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第四十七条第一項」とする。
suppl-4171-21/art-47/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-18
With regard to specified good-quality rental housing prescribed in Article 68-34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In this case, the phrase "Article 47, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 33, paragraph (18) of the Supplementary Provisions of that Act".
machine translation, not official
**第十九項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十五第三項第二号に掲げる建築物については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第四十七条の二第一項」とあるのは、「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第三十三条第十九項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第四十七条の二第一項」とする。
suppl-4171-21/art-47/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-19
With regard to buildings listed in Article 68-35, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that item) remain in force. In this case, the phrase "Article 47-2, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 33, paragraph (19) of the Supplementary Provisions of that Act".
machine translation, not official
**第二十項** 新租税特別措置法第六十八条の三十五（第三項第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第二十号に定める日以後に取得又は新築をする新租税特別措置法第六十八条の三十五第一項に規定する特定再開発建築物等について適用する。
suppl-4171-21/art-47/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-20
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (iii)) apply to specified redevelopment buildings, etc. prescribed in Article 68-35, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly constructs on or after the date specified in Article 1, item (xx) of the Supplementary Provisions.
machine translation, not official
**第二十一項** 新租税特別措置法第六十八条の三十五（新租税特別措置法第四十七条の二第三項第五号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は新築をする新租税特別措置法第六十八条の三十五第一項に規定する特定再開発建築物等について適用する。
suppl-4171-21/art-47/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-21
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 47-2, paragraph (3), item (v) of the New Act on Special Measures Concerning Taxation) apply to specified redevelopment buildings, etc. prescribed in Article 68-35, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly constructs on or after the Effective Date.
machine translation, not official
**第二十二項** 新租税特別措置法第六十八条の三十六の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第二十一号に定める日以後に取得又は建設をする新租税特別措置法第六十八条の三十六第一項に規定する倉庫用建物等について適用する。
suppl-4171-21/art-47/par-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-22
The provisions of Article 68-36 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in Article 68-36, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or constructs on or after the date specified in Article 1, item (xxi) of the Supplementary Provisions.
machine translation, not official
**第二十三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第二十一号に定める日前に取得又は建設をした旧租税特別措置法第六十八条の三十六第一項に規定する倉庫用建物等については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第四十八条第一項」とあるのは、「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第三十三条第二十三項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第四十八条第一項」とする。
suppl-4171-21/art-47/par-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-23
With regard to warehouse buildings, etc. prescribed in Article 68-36, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the date specified in Article 1, item (xxi) of the Supplementary Provisions, the provisions of that Article remain in force. In this case, the phrase "Article 48, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 48, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 33, paragraph (23) of the Supplementary Provisions of that Act".
machine translation, not official
**第二十四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に支出した旧租税特別措置法第六十八条の三十九第一項に規定する費用又は負担金については、なお従前の例による。
suppl-4171-21/art-47/par-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-47/par-24 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-24
The provisions then in force continue to govern expenses or contributions prescribed in Article 68-39, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation paid before the Effective Date.
machine translation, not official
### 第四十八条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations
caption: machine translation, not official
suppl-4171-21/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48
**第一項** 新租税特別措置法第六十八条の四十三の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に適格現物出資により外国法人である被現物出資法人に移転する同条第一項に規定する特定法人の株式（出資を含む。）又は債権について適用する。
suppl-4171-21/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-1
The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation apply to shares (including equity) of, or claims against, a specified corporation prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers, on or after the Effective Date, through a qualified capital contribution in kind to a corporation receiving the capital contribution in kind that is a foreign corporation.
machine translation, not official
**第二項** 旧租税特別措置法第六十八条の四十七第一項に規定する整備事業計画につき旧租税特別措置法第五十六条第一項に規定する認定を平成十七年十月一日前に受けた旧租税特別措置法第六十八条の四十七第一項に規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の当該整備事業計画に係る同項の特定都市鉄道整備準備金（連結事業年度に該当しない事業年度において積み立てた旧租税特別措置法第五十六条第一項の特定都市鉄道整備準備金を含む。）については、旧租税特別措置法第六十八条の四十七（第八項（第四号に係る部分に限る。）、第十七項及び第十八項に係る部分を除く。）の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 第五十六条第一項に 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第三十四条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第五十六条第一項に
第一項第一号 第五十六条第一項第一号 旧効力措置法第五十六条第一項第一号
、適格現物出資又は適格事後設立 又は適格現物出資
第一項第二号及び第三項から第五項まで 第五十六条第一項 旧効力措置法第五十六条第一項
第六項 第五十六条第一項 旧効力措置法第五十六条第一項
、適格現物出資又は適格事後設立 又は適格現物出資
合併又は分割型分割の日 合併の日
第六項第二号イ 合併又は分割型分割 合併
合併にあつてはその 合併にあつては、その
以下この条 第十二項
合併に、分割型分割にあつてはその分割型分割の日が連結親法人事業年度開始の日である場合の当該分割型分割に、それぞれ限る 合併に限る
合併法人又は分割承継法人 合併法人
第六項第三号 連結子法人の解散にあつてはその解散の日 連結子法人の破産手続開始の決定による解散にあつてはその破産手続開始の決定の日
第十項 適格分社型分割、適格現物出資又は適格事後設立 適格分割又は適格現物出資
、被現物出資法人又は被事後設立法人 又は被現物出資法人
第十一項 適格分社型分割、適格現物出資又は適格事後設立 適格分割又は適格現物出資
第十二項 第五十六条第一項 旧効力措置法第五十六条第一項
「第五十五条第十一項」とあるのは「第五十六条第十三項 「第五十五条第十一項」とあるのは「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第三十四条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（以下この条において「旧効力単体措置法」という。）第五十六条第十三項
第六十八条の四十七第一項 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十八条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（以下この条において「旧効力連結措置法」という。）第六十八条の四十七第一項
「同条第十一項」とあるのは「第五十六条第十三項 「同条第十一項」とあるのは「旧効力単体措置法第五十六条第十三項
第六十八条の四十七第四項 旧効力連結措置法第六十八条の四十七第四項
第十三項 第五十六条第一項 旧効力措置法第五十六条第一項
適格分割（適格分割型分割にあつては、その適格分割型分割の日がその連結親法人事業年度開始の日である場合の当該適格分割型分割に限る。）により 適格分割により
第十四項 第六十八条の四十七第一項 旧効力連結措置法第六十八条の四十七第一項
第五十六条第十四項 旧効力単体措置法第五十六条第十四項
第六十八条の四十七第四項 旧効力連結措置法第六十八条の四十七第四項
第十五項 第五十六条第一項 旧効力措置法第五十六条第一項
第十六項 第六十八条の四十七第一項 旧効力連結措置法第六十八条の四十七第一項
第五十六条第十六項 旧効力単体措置法第五十六条第十六項
第六十八条の四十七第四項 旧効力連結措置法第六十八条の四十七第四項
suppl-4171-21/art-48/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-48/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-2
With regard to the reserve for specified urban railway development referred to in Article 68-47, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a development project plan prescribed in that paragraph of a consolidated parent corporation prescribed in that paragraph or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received, before October 1, 2005, the certification prescribed in Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation for that development project plan (including the reserve for specified urban railway development referred to in Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation set aside in a business year that does not fall under a consolidated business year), the provisions of Article 68-47 of the Former Act on Special Measures Concerning Taxation (excluding the part pertaining to paragraph (8) (limited to the part pertaining to item (iv)), paragraph (17) and paragraph (18)) remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively.
paragraph (1) in Article 56, paragraph (1) in Article 56, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 34, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
paragraph (1), item (i) Article 56, paragraph (1), item (i) Article 56, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation Kept in Force
, qualified capital contribution in kind or qualified post-formation acquisition of assets or qualified capital contribution in kind
paragraph (1), item (ii) and paragraphs (3) through (5) Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (6) Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
, qualified capital contribution in kind or qualified post-formation acquisition of assets or qualified capital contribution in kind
the date of the merger or company split by split-off the date of the merger
paragraph (6), item (ii), (a) merger or company split by split-off merger
"合併にあつてはその" (for a merger, its, with no comma) "合併にあつては、その" (for a merger, its, with a comma inserted before its)
hereinafter in this Article paragraph (12)
limited to the merger, and, for a company split by split-off, to the company split by split-off in the case where the date of that company split by split-off is the first day of the consolidated parent corporation business year, respectively limited to the merger
merging corporation or successor corporation in a company split merging corporation
paragraph (6), item (iii) for the dissolution of a consolidated subsidiary corporation, the date of that dissolution for the dissolution of a consolidated subsidiary corporation due to an order commencing bankruptcy proceedings, the date of that order commencing bankruptcy proceedings
paragraph (10) qualified company split by spin-off, qualified capital contribution in kind or qualified post-formation acquisition of assets qualified company split or qualified capital contribution in kind
, corporation receiving the capital contribution in kind or corporation acquiring assets through the post-formation acquisition or corporation receiving the capital contribution in kind
paragraph (11) qualified company split by spin-off, qualified capital contribution in kind or qualified post-formation acquisition of assets qualified company split or qualified capital contribution in kind
paragraph (12) Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 56, paragraph (13) the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 56, paragraph (13) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 34, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations' in this Article)
Article 68-47, paragraph (1) Article 68-47, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 48, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in this Article)
the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 56, paragraph (13) the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 56, paragraph (13) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 68-47, paragraph (4) Article 68-47, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
paragraph (13) Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
through a qualified company split (for a qualified company split by split-off, limited to that qualified company split by split-off in the case where the date of that qualified company split by split-off is the first day of the consolidated parent corporation business year) through a qualified company split
paragraph (14) Article 68-47, paragraph (1) Article 68-47, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 56, paragraph (14) Article 56, paragraph (14) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 68-47, paragraph (4) Article 68-47, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
paragraph (15) Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (16) Article 68-47, paragraph (1) Article 68-47, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 56, paragraph (16) Article 56, paragraph (16) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 68-47, paragraph (4) Article 68-47, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
machine translation, not official
**第三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、旧租税特別措置法第六十八条の五十二第一項の日本国際博覧会出展準備金（連結事業年度に該当しない事業年度において積み立てた旧租税特別措置法第五十七条の二第一項の日本国際博覧会出展準備金を含む。）を有するものの平成十八年三月二十四日を含む連結事業年度以前の連結事業年度の連結所得の金額の計算（同日を含む事業年度が連結事業年度に該当しない場合には、同日を含む事業年度前の連結事業年度の連結所得の金額の計算）については、旧租税特別措置法第六十八条の五十二の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第二項 第五十七条の二第一項 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第三十四条第三項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第五十七条の二第一項
第三項及び第七項 第五十七条の二第一項 旧効力措置法第五十七条の二第一項
第八項 第五十七条の二第八項 旧効力措置法第五十七条の二第八項
第九項 第五十七条の二第一項 旧効力措置法第五十七条の二第一項
第十項 第五十七条の二第九項 旧効力措置法第五十七条の二第九項
suppl-4171-21/art-48/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-48/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-3
With regard to the calculation of the amount of consolidated income for consolidated business years up to the consolidated business year that includes March 24, 2006 (where the business year that includes that date does not fall under a consolidated business year, the calculation of the amount of consolidated income for consolidated business years before the business year that includes that date) of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has a reserve for exhibition at the Japan International Exposition referred to in Article 68-52, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including a reserve for exhibition at the Japan International Exposition referred to in Article 57-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation set aside in a business year that does not fall under a consolidated business year), the provisions of Article 68-52 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively.
paragraph (2) Article 57-2, paragraph (1) Article 57-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 34, paragraph (3) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
paragraphs (3) and (7) Article 57-2, paragraph (1) Article 57-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (8) Article 57-2, paragraph (8) Article 57-2, paragraph (8) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (9) Article 57-2, paragraph (1) Article 57-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (10) Article 57-2, paragraph (9) Article 57-2, paragraph (9) of the Former Act on Special Measures Concerning Taxation Kept in Force
machine translation, not official
**第四項** 新租税特別措置法第六十八条の五十三の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の附則第一条第二十五号に定める日以後に終了する連結事業年度分の法人税について適用する。
suppl-4171-21/art-48/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-48/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-4
The provisions of Article 68-53 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the date specified in Article 1, item (xxv) of the Supplementary Provisions.
machine translation, not official
**第五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、電気事業法第二条第一項第十四号に規定する発電事業を営むものが、附則第一条第二十五号に定める日において旧租税特別措置法第六十八条の五十三第一項第二号に規定する使用済核燃料再処理準備金の金額を有する場合には、同日を含む連結事業年度開始の日（附則第一条第二十五号に定める日を含む事業年度が連結事業年度に該当しない場合には、当該事業年度開始の日）以後十五年以内の日を含む各連結事業年度において、当該使用済核燃料再処理準備金の金額に当該各連結事業年度の月数を乗じてこれを百八十で除して計算した金額（次項において「十五年均等取崩金額」という。）に相当する金額を、当該各連結事業年度の連結所得の金額の計算上、益金の額に算入する。
suppl-4171-21/art-48/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-48/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-5
In the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that operates an electricity generation business prescribed in Article 2, paragraph (1), item (xiv) of the Electricity Business Act has, on the date specified in Article 1, item (xxv) of the Supplementary Provisions, an amount of the reserve for reprocessing of spent nuclear fuel prescribed in Article 68-53, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation, an amount equivalent to the amount calculated by multiplying the amount of that reserve for reprocessing of spent nuclear fuel by the number of months in each consolidated business year and dividing the product by 180 (referred to as the "amount reversed in equal parts over fifteen years" in the following paragraph) is included in gross profit in calculating the amount of consolidated income for each consolidated business year that includes any day within 15 years from the first day of the consolidated business year that includes that date (where the business year that includes the date specified in Article 1, item (xxv) of the Supplementary Provisions does not fall under a consolidated business year, the first day of that business year).
machine translation, not official
**第六項** 前項の場合において、十五年均等取崩金額が当該連結事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに同項に規定する使用済核燃料再処理準備金の金額に次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額（附則第三十四条第七項の規定により益金の額に算入された金額を含む。）又は前連結事業年度（当該連結事業年度開始の日の前日を含む事業年度が連結事業年度に該当しない場合には、その前日を含む事業年度）終了の日までに前項の規定により益金の額に算入された金額（同条第五項の規定により益金の額に算入された金額を含む。）がある場合には、これらの金額を控除した金額。以下この条において同じ。）を超えるときは、当該十五年均等取崩金額は、当該使用済核燃料再処理準備金の金額とする。
suppl-4171-21/art-48/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-48/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-6
In the case referred to in the preceding paragraph, if the amount reversed in equal parts over fifteen years exceeds the amount of the reserve for reprocessing of spent nuclear fuel as of the end of the consolidated business year (where, by that date, there is an amount that has been included, or has come to be included, in gross profit pursuant to the provisions of the following paragraph out of the amount of the reserve for reprocessing of spent nuclear fuel prescribed in that paragraph (including an amount included in gross profit pursuant to the provisions of Article 34, paragraph (7) of the Supplementary Provisions), or an amount that has been included in gross profit pursuant to the provisions of the preceding paragraph by the end of the preceding consolidated business year (where the business year that includes the day preceding the first day of that consolidated business year does not fall under a consolidated business year, the business year that includes that preceding day) (including an amount included in gross profit pursuant to the provisions of paragraph (5) of that Article), the amount remaining after deducting those amounts; the same applies hereinafter in this Article), the amount reversed in equal parts over fifteen years is to be the amount of that reserve for reprocessing of spent nuclear fuel.
machine translation, not official
**第七項** 第五項の規定の適用を受ける連結親法人又はその連結子法人が次の各号に掲げる場合（適格合併により合併法人に原子力発電における使用済燃料の再処理等の実施に関する法律第二条第一項に規定する使用済燃料（以下この項及び第九項において「使用済燃料」という。）を移転した場合を除く。）に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日を含む連結事業年度（第二号に掲げる場合にあっては、同号に規定する合併の日の前日を含む連結事業年度）の連結所得の金額の計算上、益金の額に算入する。
suppl-4171-21/art-48/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-48/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-7
If a consolidated parent corporation or its consolidated subsidiary corporation to which the provisions of paragraph (5) apply comes to fall under any of the cases listed in the following items (excluding the case where it has transferred spent fuel prescribed in Article 2, paragraph (1) of the Act on the Implementation of Reprocessing, etc. of Spent Fuel in Nuclear Power Generation (hereinafter referred to as "spent fuel" in this paragraph and paragraph (9)) to the merging corporation through a qualified merger), an amount equivalent to the amount specified in the relevant item is included in gross profit in calculating the amount of consolidated income for the consolidated business year that includes the date on which it came to fall under that case (in the case listed in item (ii), the consolidated business year that includes the day preceding the date of the merger prescribed in that item).
machine translation, not official
**一** 電気事業法第二条第一項第十四号に規定する発電事業を廃止した場合 当該廃止の日における使用済核燃料再処理準備金の金額
suppl-4171-21/art-48/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-48/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-7/item-1
where it has abolished the electricity generation business prescribed in Article 2, paragraph (1), item (xiv) of the Electricity Business Act: the amount of the reserve for reprocessing of spent nuclear fuel as of the date of that abolition;
machine translation, not official
**二** 合併（連結子法人が被合併法人となる合併にあっては、その合併の日が法人税法第十五条の二第一項に規定する連結親法人事業年度開始の日（第九項において「連結親法人事業年度開始の日」という。）である場合の当該合併に限る。）により合併法人に使用済燃料を移転した場合 その合併直前における使用済核燃料再処理準備金の金額
suppl-4171-21/art-48/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-48/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-7/item-2
where it has transferred spent fuel to the merging corporation through a merger (for a merger in which a consolidated subsidiary corporation is the merged corporation, limited to that merger in the case where the date of the merger is the first day of the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act (referred to as the "first day of the consolidated parent corporation business year" in paragraph (9))): the amount of the reserve for reprocessing of spent nuclear fuel immediately before the merger;
machine translation, not official
**三** 解散した場合（合併により解散した場合を除き、連結子法人の破産手続開始の決定による解散にあってはその破産手続開始の決定の日が連結事業年度終了の日である場合に限る。） その解散の日における使用済核燃料再処理準備金の金額
suppl-4171-21/art-48/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-48/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-7/item-3
where it has dissolved (excluding dissolution due to a merger, and, for the dissolution of a consolidated subsidiary corporation due to an order commencing bankruptcy proceedings, limited to the case where the date of the order commencing bankruptcy proceedings is the end of the consolidated business year): the amount of the reserve for reprocessing of spent nuclear fuel as of the date of the dissolution;
machine translation, not official
**四** 第五項及び前三号の場合以外の場合において使用済核燃料再処理準備金の金額を取り崩した場合 その取り崩した日における使用済核燃料再処理準備金の金額のうちその取り崩した金額に相当する金額
suppl-4171-21/art-48/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-48/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-7/item-4
where it has reversed the amount of the reserve for reprocessing of spent nuclear fuel in a case other than the cases referred to in paragraph (5) and the preceding three items: the amount equivalent to the amount reversed, out of the amount of the reserve for reprocessing of spent nuclear fuel as of the date of the reversal.
machine translation, not official
**第八項** 第五項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-4171-21/art-48/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-48/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-8
The number of months referred to in paragraph (5) is calculated according to the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第九項** 第五項の規定の適用を受ける連結親法人又はその連結子法人が適格合併（連結子法人が被合併法人となる適格合併にあっては、その適格合併の日がその連結親法人事業年度開始の日である場合の当該適格合併に限る。）により合併法人に使用済燃料を移転した場合には、その適格合併直前における使用済核燃料再処理準備金の金額は、当該合併法人に引き継ぐものとする。この場合において、その合併法人が引継ぎを受けた使用済核燃料再処理準備金の金額は、当該合併法人がその適格合併の日において有する同項の使用済核燃料再処理準備金の金額（当該合併法人の当該適格合併の日を含む事業年度が連結事業年度に該当しない事業年度である場合には、附則第三十四条第五項の使用済核燃料再処理準備金の金額）とみなす。
suppl-4171-21/art-48/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-48/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-9
If a consolidated parent corporation or its consolidated subsidiary corporation to which the provisions of paragraph (5) apply has transferred spent fuel to the merging corporation through a qualified merger (for a qualified merger in which a consolidated subsidiary corporation is the merged corporation, limited to that qualified merger in the case where the date of the qualified merger is the first day of the consolidated parent corporation business year), the amount of the reserve for reprocessing of spent nuclear fuel immediately before the qualified merger is to be taken over by that merging corporation. In this case, the amount of the reserve for reprocessing of spent nuclear fuel taken over by the merging corporation is deemed to be the amount of the reserve for reprocessing of spent nuclear fuel referred to in that paragraph that the merging corporation holds as of the date of the qualified merger (where the business year of the merging corporation that includes the date of the qualified merger is a business year that does not fall under a consolidated business year, the amount of the reserve for reprocessing of spent nuclear fuel referred to in Article 34, paragraph (5) of the Supplementary Provisions).
machine translation, not official
**第十項** 前項又は附則第三十四条第十一項に規定する合併法人（その適格合併後において連結法人に該当するものに限る。）のその適格合併の日を含む連結事業年度以後の各連結事業年度（当該適格合併の日を含む事業年度が連結事業年度に該当しない場合には、当該事業年度後の各連結事業年度）に係る第五項の規定の適用については、同項に規定する使用済核燃料再処理準備金の金額は、前項又は同条第十一項の規定により当該合併法人が有するものとみなされた使用済核燃料再処理準備金の金額を含むものとする。この場合において、当該合併法人の有するものとみなされた使用済核燃料再処理準備金の金額については、第五項中「当該各連結事業年度の月数を乗じてこれを百八十で除して」とあるのは、「当該各連結事業年度の月数（当該適格合併の日を含む連結事業年度にあっては、同日から同日を含む連結事業年度終了の日までの期間の月数）を乗じてこれを百八十月から経過期間（附則第一条第二十五号に定める日を含む連結事業年度開始の日（同号に定める日を含む事業年度が連結事業年度に該当しない場合には、当該事業年度開始の日）から当該適格合併の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。
suppl-4171-21/art-48/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-48/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-10
With regard to the application of the provisions of paragraph (5) to each consolidated business year on or after the consolidated business year that includes the date of the qualified merger (where the business year that includes the date of the qualified merger does not fall under a consolidated business year, each consolidated business year after that business year) of the merging corporation prescribed in the preceding paragraph or Article 34, paragraph (11) of the Supplementary Provisions (limited to one that falls under a consolidated corporation after the qualified merger), the amount of the reserve for reprocessing of spent nuclear fuel prescribed in paragraph (5) is to include the amount of the reserve for reprocessing of spent nuclear fuel deemed to be held by the merging corporation pursuant to the provisions of the preceding paragraph or paragraph (11) of that Article. In this case, with regard to the amount of the reserve for reprocessing of spent nuclear fuel deemed to be held by the merging corporation, the phrase "by the number of months in each consolidated business year and dividing the product by 180" in paragraph (5) is deemed to be replaced with "by the number of months in each consolidated business year (for the consolidated business year that includes the date of the qualified merger, the number of months in the period from that date to the end of the consolidated business year that includes that date) and dividing the product by the number of months obtained by deducting from 180 months the number of months in the elapsed period (meaning the period from the first day of the consolidated business year that includes the date specified in Article 1, item (xxv) of the Supplementary Provisions (where the business year that includes the date specified in that item does not fall under a consolidated business year, the first day of that business year) to the day preceding the date of the qualified merger)".
machine translation, not official
**第十一項** 第五項及び第七項の規定により益金の額に算入される金額がある場合における法人税法第八十一条の十八第一項に規定する個別所得金額又は個別欠損金額の計算に関し必要な事項は、政令で定める。
suppl-4171-21/art-48/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-48/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-11
Necessary matters concerning the calculation of the individual income amount or individual loss amount prescribed in Article 81-18, paragraph (1) of the Corporation Tax Act in the case where there is an amount to be included in gross profit pursuant to the provisions of paragraph (5) or paragraph (7) are specified by Cabinet Order.
machine translation, not official
### 第四十九条（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Consolidated Corporations
caption: machine translation, not official
suppl-4171-21/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49
**第一項** 新租税特別措置法第六十八条の七十（新租税特別措置法第六十四条第一項第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第二十三号に定める日以後に行う同項第三号に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十四条第一項第三号に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4171-21/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-1
The provisions of Article 68-70 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 64, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in item (iii) of that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4171-21/art-49/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-2
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第十号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う同号に規定する土地等の譲渡に係る法人税について適用する。
suppl-4171-21/art-49/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-49/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-3
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (x) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the Effective Date.
machine translation, not official
**第四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項（旧租税特別措置法第六十五条の四第一項第十七号に係る部分に限る。）に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4171-21/art-49/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-49/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-4
The provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xvii) of the Former Act on Special Measures Concerning Taxation) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before the Effective Date.
machine translation, not official
**第五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項（旧租税特別措置法第六十五条の四第一項第十八号に係る部分に限る。）に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4171-21/art-49/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-49/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-5
The provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xviii) of the Former Act on Special Measures Concerning Taxation) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二十号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第二十三号に定める日以後に行う同項第二十号に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十五条の四第一項第二十一号に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4171-21/art-49/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-49/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-6
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xx) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in item (xx) of that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 65-4, paragraph (1), item (xxi) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before that date.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の七十六（新租税特別措置法第六十五条の五第一項第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第二十四号に定める日以後に行う同項第三号に規定する土地等の譲渡に係る法人税について適用する。
suppl-4171-21/art-49/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-49/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-7
The provisions of Article 68-76 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-5, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in item (iii) of that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (xxiv) of the Supplementary Provisions.
machine translation, not official
**第八項** 新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第十四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う同号の上欄に掲げる資産の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十八第一項の表の第十四号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4171-21/art-49/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-49/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-8
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xiv) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of assets listed in the left-hand column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of item (xiv) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before the Effective Date.
machine translation, not official
**第九項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日から農業経営基盤強化促進法等の一部を改正する法律（平成十七年法律第五十三号）の施行の日の前日までの間にする新租税特別措置法第六十八条の七十八第一項の表の第十四号の上欄に掲げる資産の譲渡及び同号の下欄に掲げる資産の取得に係る同条から第六十八条の八十まで（同号に係る部分に限る。）の規定の適用については、同号中「同条第二項第二号」とあるのは「同条第二項第一号」と、「土地等、農業経営基盤強化促進法第二十七条の三第一項に規定する勧告に係る協議により取得をする農用地区域等内にある土地等（当該連結親法人又はその連結子法人で、同条第二項に規定する特定農業法人に該当するものが取得をするものに限る。）」とあるのは「土地等」とする。
suppl-4171-21/art-49/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-49/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-9
With regard to the application of the provisions of that Article through Article 68-80 (limited to the part pertaining to that item) to a transfer of assets listed in the left-hand column of item (xiv) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation and an acquisition of assets listed in the right-hand column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out during the period from the Effective Date to the day preceding the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 53 of 2005) comes into effect, the phrase "paragraph (2), item (ii) of that Article" in that item is deemed to be replaced with "paragraph (2), item (i) of that Article", and the phrase "land, etc., or land, etc. within an agricultural land area, etc. acquired through consultation pertaining to a recommendation prescribed in Article 27-3, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (limited to land, etc. acquired by that consolidated parent corporation or its consolidated subsidiary corporation that falls under a specified agricultural corporation prescribed in paragraph (2) of that Article)" is deemed to be replaced with "land, etc.".
machine translation, not official
### 第五十条（連結法人が共同で現物出資をした場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Consolidated Corporations Have Jointly Made Capital Contributions in Kind
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suppl-4171-21/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-50
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が旧租税特別措置法第六十八条の八十六第一項に規定する特定共同出資により施行日前に取得した同項の株式又は出資については、なお従前の例による。
suppl-4171-21/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-50/par-1
The provisions then in force continue to govern shares or capital contributions referred to in Article 68-86, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date through a specified joint capital contribution prescribed in that paragraph.
machine translation, not official
### 第五十一条（連結法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Consolidated Corporations
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suppl-4171-21/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-51
**第一項** 新租税特別措置法第六十八条の九十第一項、第三項及び第六項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する個別課税対象留保金額について適用し、旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する個別課税対象留保金額については、なお従前の例による。
suppl-4171-21/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-51/par-1
The provisions of Article 68-90, paragraphs (1), (3) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph ending on or after the Effective Date and to the individually taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date and the individually taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の九十第二項第二号の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度において生ずる同号に規定する欠損の金額について適用し、旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等の施行日前に終了した事業年度において生じた同条第二項第二号に規定する欠損の金額については、なお従前の例による。
suppl-4171-21/art-51/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-51/par-2
The provisions of Article 68-90, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the amount of deficit prescribed in that item arising in business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article ending on or after the Effective Date, and the provisions then in force continue to govern the amount of deficit prescribed in paragraph (2), item (ii) of that Article that arose in business years of a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の九十二第一項の規定は、同項に規定する連結法人に係る同項に規定する特定外国子会社等、外国関係会社又は外国関係信託につき施行日以後に同項各号に掲げる事実が生ずる場合における当該連結法人の同項に規定する個別課税済留保金額（旧租税特別措置法第六十八条の九十第一項の規定により当該連結法人の平成十二年四月一日以後に終了した各連結事業年度の連結所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びに新租税特別措置法第六十八条の九十第一項の規定により当該連結法人の各連結事業年度の連結所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用し、旧租税特別措置法第六十八条の九十二第一項に規定する連結法人に係る同項に規定する特定外国子会社等又は外国関係会社につき施行日前に同項各号に掲げる事実が生じた場合における当該連結法人の同項に規定する個別課税済留保金額については、なお従前の例による。
suppl-4171-21/art-51/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-51/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-51/par-3
The provisions of Article 68-92, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the individually taxed retained amount prescribed in that paragraph of a consolidated corporation prescribed in that paragraph (limited to the amount pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that consolidated corporation that ended on or after April 1, 2000 pursuant to the provisions of Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and the amount pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that consolidated corporation pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation) in the case where any of the facts listed in the items of that paragraph arises on or after the Effective Date with regard to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in that paragraph pertaining to that consolidated corporation, and the provisions then in force continue to govern the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a consolidated corporation prescribed in that paragraph in the case where any of the facts listed in the items of that paragraph arose before the Effective Date with regard to a specified foreign subsidiary, etc. or foreign affiliated company prescribed in that paragraph pertaining to that consolidated corporation.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の九十二第二項の規定は、同条第一項に規定する特定外国子会社等、外国関係会社又は外国関係信託につき施行日以後に同項各号に掲げる事実が生ずる場合において、同条第二項の規定により連結法人の同条第一項に規定する個別課税済留保金額とみなされる新租税特別措置法第六十六条の八第一項に規定する課税済留保金額（旧租税特別措置法第六十六条の六第一項の規定により当該連結法人の平成十二年四月一日以後に終了した各事業年度の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びに新租税特別措置法第六十六条の六第一項の規定により当該連結法人の各事業年度の所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用する。
suppl-4171-21/art-51/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-51/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-51/par-4
The provisions of Article 68-92, paragraph (2) of the New Act on Special Measures Concerning Taxation apply, in the case where any of the facts listed in the items of paragraph (1) of that Article arises on or after the Effective Date with regard to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in that paragraph, to the taxed retained amount prescribed in Article 66-8, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the amount pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of the consolidated corporation that ended on or after April 1, 2000 pursuant to the provisions of Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and the amount pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of the consolidated corporation pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) that is deemed, pursuant to the provisions of Article 68-92, paragraph (2) of the New Act on Special Measures Concerning Taxation, to be the individually taxed retained amount prescribed in paragraph (1) of that Article of a consolidated corporation.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の九十二第三項の規定は、施行日以後に同項に規定する適格合併等が行われる場合において、同項の規定により連結法人の同条第一項に規定する個別課税済留保金額とみなされる同条第三項に規定する被合併法人等の同項各号に定める金額に係る同条第一項に規定する個別課税済留保金額（旧租税特別措置法第六十八条の九十第一項の規定により当該被合併法人等の平成十二年四月一日以後に終了した各連結事業年度の連結所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びに新租税特別措置法第六十八条の九十第一項の規定により当該被合併法人等の各連結事業年度の連結所得の金額の計算上益金の額に算入する金額に係るものに限る。）又は新租税特別措置法第六十六条の八第一項に規定する課税済留保金額（旧租税特別措置法第六十六条の六第一項の規定により当該被合併法人等の平成十二年四月一日以後に終了した各事業年度の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びに新租税特別措置法第六十六条の六第一項の規定により当該被合併法人等の各事業年度の所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用する。
suppl-4171-21/art-51/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-51/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-51/par-5
The provisions of Article 68-92, paragraph (3) of the New Act on Special Measures Concerning Taxation apply, in the case where a qualified merger, etc. prescribed in that paragraph is carried out on or after the Effective Date, to the individually taxed retained amount prescribed in paragraph (1) of that Article pertaining to the amount specified in each item of paragraph (3) of that Article of the merged corporation, etc. prescribed in that paragraph (limited to the amount pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that merged corporation, etc. that ended on or after April 1, 2000 pursuant to the provisions of Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and the amount pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that merged corporation, etc. pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation) or to the taxed retained amount prescribed in Article 66-8, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the amount pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of that merged corporation, etc. that ended on or after April 1, 2000 pursuant to the provisions of Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and the amount pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of that merged corporation, etc. pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation), which is deemed, pursuant to the provisions of Article 68-92, paragraph (3) of the New Act on Special Measures Concerning Taxation, to be the individually taxed retained amount prescribed in paragraph (1) of that Article of a consolidated corporation.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の九十二第四項の規定は、施行日以後に同項に規定する適格分割等が行われる場合において、同項の規定によりないものとされる当該適格分割等に係る同項に規定する分割法人等の同条第一項に規定する個別課税済留保金額（旧租税特別措置法第六十八条の九十第一項の規定により当該分割法人等の平成十二年四月一日以後に終了した各連結事業年度の連結所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びに新租税特別措置法第六十八条の九十第一項の規定により当該分割法人等の各連結事業年度の連結所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用する。
suppl-4171-21/art-51/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-51/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-51/par-6
The provisions of Article 68-92, paragraph (4) of the New Act on Special Measures Concerning Taxation apply, in the case where a qualified company split, etc. prescribed in that paragraph is carried out on or after the Effective Date, to the individually taxed retained amount prescribed in paragraph (1) of that Article of the splitting corporation, etc. prescribed in paragraph (4) of that Article pertaining to that qualified company split, etc. (limited to the amount pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that splitting corporation, etc. that ended on or after April 1, 2000 pursuant to the provisions of Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and the amount pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that splitting corporation, etc. pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation), which is deemed not to exist pursuant to the provisions of paragraph (4) of that Article.
machine translation, not official
### 第五十二条（連結親法人である鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc. That Are Consolidated Parent Corporations
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suppl-4171-21/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-52
**第一項** 旧租税特別措置法第六十八条の九十四第一項に規定する連結親法人が施行日前に取得又は製作をした旧租税特別措置法第六十六条の十第一項第二号に定める固定資産については、なお従前の例による。
suppl-4171-21/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-52/par-1
The provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation prescribed in Article 68-94, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired or manufactured before the Effective Date.
machine translation, not official
### 第五十三条（連結法人の組合事業に係る損失がある場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Consolidated Corporations Have Losses Pertaining to Partnership Businesses
caption: machine translation, not official
suppl-4171-21/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-53
**第一項** 新租税特別措置法第六十八条の百五の二の規定は、施行日以後に締結される組合契約（新租税特別措置法第六十七条の十二第三項第一号に規定する組合契約（平成十九年四月一日前に締結される航空法第百条第一項の許可に係る事業の用に供する航空機の賃貸に係るものを除く。）をいう。以下この項において同じ。）及び施行日以後に組合契約に係る新租税特別措置法第六十七条の十二第一項に規定する組合員（以下この項において「組合員」という。）たる地位の承継（施行日前に締結された組合契約に係る組合員たる地位の適格合併による承継その他の政令で定める承継を除く。）を受ける連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の当該承継に係る組合契約について適用する。
suppl-4171-21/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-53/par-1
The provisions of Article 68-105-2 of the New Act on Special Measures Concerning Taxation apply to partnership contracts concluded on or after the Effective Date (meaning partnership contracts prescribed in Article 67-12, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (excluding those concluded before April 1, 2007 that pertain to the leasing of aircraft to be used for a business pertaining to a permission under Article 100, paragraph (1) of the Civil Aeronautics Act); hereinafter the same applies in this paragraph), and to the partnership contracts pertaining to a succession to the status of a partner prescribed in Article 67-12, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as a "partner" in this paragraph) pertaining to a partnership contract (excluding a succession by a qualified merger to the status of a partner pertaining to a partnership contract concluded before the Effective Date and any other succession specified by Cabinet Order) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives on or after the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の百五の三の規定は、附則第一条第七号に定める日以後に締結される新租税特別措置法第六十八条の百五の三第一項に規定する有限責任事業組合契約について適用する。
suppl-4171-21/art-53/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-53/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-53/par-2
The provisions of Article 68-105-3 of the New Act on Special Measures Concerning Taxation apply to limited liability business partnership agreements prescribed in Article 68-105-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that are concluded on or after the date specified in Article 1, item (vii) of the Supplementary Provisions.
machine translation, not official
### 第五十四条（連結親法人である中小企業者等に対する同族会社の特別税率の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of the Special Tax Rate for Family Corporations to Small and Medium-Sized Enterprises, etc. That Are Consolidated Parent Corporations
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suppl-4171-21/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-54
**第一項** 新租税特別措置法第六十八条の百九第一項の規定は、同項に規定する連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この条において同じ。）が附則第一条第十九号に定める日以後に開始する連結事業年度分の法人税について適用し、旧租税特別措置法第六十八条の百九第一項に規定する連結法人の連結親法人事業年度が同日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4171-21/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-54/par-1
The provisions of Article 68-109, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years in which the consolidated corporation's consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this Article) of a consolidated corporation prescribed in that paragraph begins on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax for consolidated business years in which the consolidated corporation's consolidated parent corporation business year of a consolidated corporation prescribed in Article 68-109, paragraph (1) of the Former Act on Special Measures Concerning Taxation began before that date.
machine translation, not official
**第二項** 旧租税特別措置法第六十八条の百九第二項に規定する連結法人の連結親法人事業年度が平成十七年四月十三日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4171-21/art-54/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-54/par-2
The provisions then in force continue to govern corporation tax for consolidated business years in which the consolidated corporation's consolidated parent corporation business year of a consolidated corporation prescribed in Article 68-109, paragraph (2) of the Former Act on Special Measures Concerning Taxation began before April 13, 2005.
machine translation, not official
### 第五十五条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4171-21/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55
**第一項** 新租税特別措置法第七十条の四の規定は、施行日以後に行われる同条第一項に規定する農地等の贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この条において同じ。）に係る贈与税について適用する。
suppl-4171-21/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-1
The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax on a gift of farmland, etc. prescribed in paragraph (1) of that Article (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) made on or after the Effective Date.
machine translation, not official
**第二項** 施行日前に行われた旧租税特別措置法第七十条の四第一項に規定する農地等（以下この条において「農地等」という。）の贈与に係る贈与税については、旧租税特別措置法第七十条の四の規定は、なおその効力を有する。
suppl-4171-21/art-55/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-2
With regard to gift tax on a gift of farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "farmland, etc." in this Article) made before the Effective Date, the provisions of Article 70-4 of the Former Act on Special Measures Concerning Taxation remain in force.
machine translation, not official
**第三項** 前項の規定によりなおその効力を有するものとされる旧租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者（以下第十五項までにおいて「受贈者」という。）が施行日から平成二十三年六月三十日までの間で、かつ、同条第一項に規定する贈与者の死亡の日前に、農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条の規定による改正前の農地法（昭和二十七年法律第二百二十九号）第二条第三項に規定する農業生産法人で政令で定めるもの（第五項において「旧特定農業生産法人」という。）に対し旧租税特別措置法第七十条の四第一項の規定の適用を受ける農地等のすべて（第五項の規定の適用を受ける同項の借受代替農地等に係る同項の貸付特例適用農地等を除く。）につき政令で定めるところにより使用貸借による権利の設定をした場合において、当該設定をしたことについての届出書が、財務省令で定めるところにより、当該設定をした日から二月を経過する日までに当該受贈者の納税地の所轄税務署長に提出されたときは、当該受贈者に係る同条第一項ただし書及び第四項の規定の適用については、当該設定は、なかったものとみなす。
suppl-4171-21/art-55/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-3
In the case where a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as a "donee" through paragraph (15)) to whom the provisions of the main clause of that paragraph, which remain in force pursuant to the provisions of the preceding paragraph, apply has, during the period from the Effective Date to June 30, 2011 and before the day of the death of the donor prescribed in paragraph (1) of that Article, created, pursuant to the provisions of Cabinet Order, a right based on a loan for use with regard to all of the farmland, etc. to which the provisions of Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply (excluding the farmland, etc. subject to the special lease provision referred to in paragraph (5) pertaining to the borrowed substitute farmland, etc. referred to in that paragraph to which the provisions of that paragraph apply), in favor of an agricultural production corporation prescribed in Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952) prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) that is specified by Cabinet Order (referred to as a "former specified agricultural production corporation" in paragraph (5)), if a written notification of that creation has been submitted, pursuant to the provisions of Order of the Ministry of Finance, to the district director with jurisdiction over the place for tax payment of that donee by the day on which two months have elapsed from the day on which that creation was made, that creation is deemed not to have been made with regard to the application of the provisions of the proviso to paragraph (1) and paragraph (4) of that Article to that donee.
machine translation, not official
**第四項** 前項の規定の適用を受ける使用貸借による権利の設定をした受贈者が当該設定をした後当該設定に係る農地等（農地法第四十三条第一項の規定により農作物の栽培を耕作に該当するものとみなして適用する同法第二条第一項に規定する農地を含む。以下この条において同じ。）を引き続き同法第二条第三項に規定する農地所有適格法人で政令で定めるもの（以下この条において「特定農地所有適格法人」という。）に使用させている場合における当該受贈者に係る旧租税特別措置法第七十条の四第一項及び第四項の規定の適用については、次に定めるところによる。
suppl-4171-21/art-55/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-4
With regard to the application of the provisions of Article 70-4, paragraphs (1) and (4) of the Former Act on Special Measures Concerning Taxation to a donee who has created a right based on a loan for use to which the provisions of the preceding paragraph apply, in the case where, after that creation, the donee continues to have the farmland, etc. pertaining to that creation (including farmland prescribed in Article 2, paragraph (1) of the Cropland Act as applied by deeming the cultivation of crops to fall under cultivation pursuant to the provisions of Article 43, paragraph (1) of that Act; the same applies hereinafter in this Article) used by a qualified farmland-owning corporation prescribed in Article 2, paragraph (3) of that Act that is specified by Cabinet Order (hereinafter referred to as a "specified qualified farmland-owning corporation" in this Article), the following provisions apply:
machine translation, not official
**一** 当該農地等につき前項の使用貸借による権利の設定を受けている特定農地所有適格法人（以下この号及び次号において「被設定者」という。）がその有する当該権利の旧租税特別措置法第七十条の四第一項第一号に規定する譲渡等（当該農地等につき民法（明治二十九年法律第八十九号）第二百六十九条の二第一項の地上権の設定があった場合において当該被設定者が当該農地等を耕作（農地法第四十三条第一項の規定により耕作に該当するものとみなされる農作物の栽培を含む。）又は養畜の用に供しているときにおける当該設定を除く。第六項第一号において同じ。）若しくは当該農地等の転用をした場合又は当該農地等に係る農業経営の廃止をした場合には、前項の規定にかかわらず、当該譲渡等若しくは当該転用又は当該廃止をした日において当該受贈者が当該譲渡等若しくは当該転用又は当該廃止をしたものとみなす。
suppl-4171-21/art-55/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-4/item-1
in the case where the specified qualified farmland-owning corporation that has been granted the right based on a loan for use referred to in the preceding paragraph with regard to that farmland, etc. (hereinafter referred to as the "grantee" in this item and the following item) has made a transfer, etc. prescribed in Article 70-4, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation of that right it holds (excluding, in the case where a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code (Act No. 89 of 1896) has been created with regard to that farmland, etc., that creation when the grantee uses that farmland, etc. for cultivation (including the cultivation of crops deemed to fall under cultivation pursuant to the provisions of Article 43, paragraph (1) of the Cropland Act) or the raising of livestock; the same applies in paragraph (6), item (i)) or has converted that farmland, etc., or in the case where it has discontinued the agricultural management relating to that farmland, etc., notwithstanding the provisions of the preceding paragraph, the donee is deemed to have made that transfer, etc. or that conversion, or that discontinuance, on the day on which the grantee made that transfer, etc. or that conversion, or that discontinuance;
machine translation, not official
**二** 被設定者が特定農地所有適格法人に該当しないこととなった場合（政令で定める場合を除く。）には、前項の規定にかかわらず、当該該当しないこととなった日において当該農地等につき使用貸借による権利の設定をしたものとみなす。
suppl-4171-21/art-55/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-4/item-2
in the case where the grantee has ceased to fall under a specified qualified farmland-owning corporation (excluding the case specified by Cabinet Order), notwithstanding the provisions of the preceding paragraph, a right based on a loan for use is deemed to have been created with regard to that farmland, etc. on the day on which the grantee ceased to so fall.
machine translation, not official
**第五項** 第二項の規定によりなおその効力を有するものとされる旧租税特別措置法第七十条の四第八項の規定の適用を受けている受贈者が、施行日から平成二十三年六月三十日までの間で、かつ、同条第一項に規定する贈与者の死亡の日前に、旧特定農業生産法人に対し同条第八項の規定の適用を受ける同項に規定する貸付特例適用農地等（以下この条において「貸付特例適用農地等」という。）に係る同項に規定する借受代替農地等（以下この条において「借受代替農地等」という。）のすべてにつき政令で定めるところにより使用貸借による権利の設定（以下この項において「借受代替農地等に係る設定」という。）をした場合（当該受贈者が旧租税特別措置法第七十条の四第一項の規定の適用を受ける農地等（当該貸付特例適用農地等を除く。）を有している場合には、当該旧特定農業生産法人に対し当該農地等のすべてにつき政令で定めるところにより使用貸借による権利の設定をしたときに限る。）において、当該借受代替農地等に係る設定をしたことについての届出書が、財務省令で定めるところにより、当該借受代替農地等に係る設定をした日から二月を経過する日までに当該受贈者の納税地の所轄税務署長に提出されたときは、当該受贈者に係る同条第十項の規定の適用については、当該借受代替農地等が当該旧特定農業生産法人の農業の用に供されているときに限り、当該借受代替農地等が当該受贈者の農業の用に供されているものとみなす。
suppl-4171-21/art-55/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-5
In the case where a donee to whom the provisions of Article 70-4, paragraph (8) of the Former Act on Special Measures Concerning Taxation, which remain in force pursuant to the provisions of paragraph (2), apply has, during the period from the Effective Date to June 30, 2011 and before the day of the death of the donor prescribed in paragraph (1) of that Article, created, pursuant to the provisions of Cabinet Order, a right based on a loan for use (hereinafter referred to as a "grant of loan for use over borrowed substitute farmland, etc." in this paragraph) with regard to all of the borrowed substitute farmland, etc. prescribed in paragraph (8) of that Article (hereinafter referred to as "borrowed substitute farmland, etc." in this Article) pertaining to the farmland, etc. subject to the special lease provision prescribed in that paragraph to which the provisions of that paragraph apply (hereinafter referred to as "farmland, etc. subject to the special lease provision" in this Article), in favor of a former specified agricultural production corporation (where the donee holds farmland, etc. to which the provisions of Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply (excluding that farmland, etc. subject to the special lease provision), limited to when the donee has created, pursuant to the provisions of Cabinet Order, a right based on a loan for use with regard to all of that farmland, etc. in favor of that former specified agricultural production corporation), if a written notification of having made that grant of loan for use over borrowed substitute farmland, etc. has been submitted, pursuant to the provisions of Order of the Ministry of Finance, to the district director with jurisdiction over the place for tax payment of that donee by the day on which two months have elapsed from the day on which that grant of loan for use over borrowed substitute farmland, etc. was made, then, with regard to the application of the provisions of paragraph (10) of that Article to that donee, that borrowed substitute farmland, etc. is deemed to be used for the agriculture of that donee, only while that borrowed substitute farmland, etc. is used for the agriculture of that former specified agricultural production corporation.
machine translation, not official
**第六項** 前項の規定の適用を受ける使用貸借による権利の設定をした受贈者が当該設定をした後当該設定に係る借受代替農地等を引き続き特定農地所有適格法人に使用させている場合における当該受贈者に係る旧租税特別措置法第七十条の四第一項又は第四項の規定の適用については、次に定めるところによる。
suppl-4171-21/art-55/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-6
With regard to the application of the provisions of Article 70-4, paragraph (1) or (4) of the Former Act on Special Measures Concerning Taxation to a donee who has created a right based on a loan for use to which the provisions of the preceding paragraph apply, in the case where, after that creation, the donee continues to have the borrowed substitute farmland, etc. pertaining to that creation used by a specified qualified farmland-owning corporation, the following provisions apply:
machine translation, not official
**一** 当該借受代替農地等につき前項の使用貸借による権利の設定を受けている特定農地所有適格法人（以下この項及び次項において「被設定者」という。）がその有する当該権利の旧租税特別措置法第七十条の四第一項第一号に規定する譲渡等若しくは当該借受代替農地等の転用をした場合又は当該借受代替農地等に係る農業経営の廃止をした場合には、当該譲渡等若しくは当該転用又は当該廃止をした日において当該借受代替農地等に係る貸付特例適用農地等につき同条第八項に規定する賃借権等（以下この項及び次項において「賃借権等」という。）の設定をしたものとみなす。
suppl-4171-21/art-55/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-6/item-1
in the case where the specified qualified farmland-owning corporation that has been granted the right based on a loan for use referred to in the preceding paragraph with regard to that borrowed substitute farmland, etc. (hereinafter referred to as the "grantee" in this paragraph and the following paragraph) has made a transfer, etc. prescribed in Article 70-4, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation of that right it holds or has converted that borrowed substitute farmland, etc., or in the case where it has discontinued the agricultural management relating to that borrowed substitute farmland, etc., a right of lease, etc. prescribed in paragraph (8) of that Article (hereinafter referred to as a "right of lease, etc." in this paragraph and the following paragraph) is deemed to have been created with regard to the farmland, etc. subject to the special lease provision pertaining to that borrowed substitute farmland, etc. on the day on which the grantee made that transfer, etc. or that conversion, or that discontinuance;
machine translation, not official
**二** 被設定者が特定農地所有適格法人に該当しないこととなった場合（政令で定める場合を除く。）には、当該該当しないこととなった日において当該借受代替農地等に係る貸付特例適用農地等につき賃借権等の設定をしたものとみなす。
suppl-4171-21/art-55/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-6/item-2
in the case where the grantee has ceased to fall under a specified qualified farmland-owning corporation (excluding the case specified by Cabinet Order), a right of lease, etc. is deemed to have been created with regard to the farmland, etc. subject to the special lease provision pertaining to that borrowed substitute farmland, etc. on the day on which the grantee ceased to so fall;
machine translation, not official
**三** 当該借受代替農地等に係る貸付特例適用農地等についての賃借権等の存続期間が満了した場合において、当該受贈者が、当該貸付特例適用農地等であった農地等で政令で定めるものにつき当該存続期間の満了の日から二月を経過する日までに被設定者に対し政令で定めるところにより使用貸借による権利の設定をしないときは、同日において当該農地等につき賃借権等の設定をしたものとみなす。
suppl-4171-21/art-55/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-6/item-3
in the case where the duration of the right of lease, etc. with regard to the farmland, etc. subject to the special lease provision pertaining to that borrowed substitute farmland, etc. has expired, if the donee does not, by the day on which two months have elapsed from the day of the expiry of that duration, create, pursuant to the provisions of Cabinet Order, a right based on a loan for use in favor of the grantee with regard to the farmland, etc. that was that farmland, etc. subject to the special lease provision and that is specified by Cabinet Order, a right of lease, etc. is deemed to have been created with regard to that farmland, etc. on that day.
machine translation, not official
**第七項** 第五項の場合において、当該借受代替農地等に係る貸付特例適用農地等についての賃借権等の存続期間が満了し、かつ、当該貸付特例適用農地等であった農地等で政令で定めるものにつき当該存続期間の満了の日から二月を経過する日までに被設定者に対し、政令で定めるところにより使用貸借による権利の設定をしたときは、この条の規定の適用については、当該農地等は第三項の規定の適用を受ける農地等とみなす。
suppl-4171-21/art-55/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-7
In the case referred to in paragraph (5), if the duration of the right of lease, etc. with regard to the farmland, etc. subject to the special lease provision pertaining to that borrowed substitute farmland, etc. has expired and, by the day on which two months have elapsed from the day of the expiry of that duration, a right based on a loan for use has been created, pursuant to the provisions of Cabinet Order, in favor of the grantee with regard to the farmland, etc. that was that farmland, etc. subject to the special lease provision and that is specified by Cabinet Order, that farmland, etc. is deemed to be farmland, etc. to which the provisions of paragraph (3) apply, with regard to the application of the provisions of this Article.
machine translation, not official
**第八項** 第五項の規定の適用を受ける使用貸借による権利の設定をした受贈者が当該設定をした後当該設定に係る借受代替農地等を引き続き特定農地所有適格法人に使用させている場合における旧租税特別措置法第七十条の四第十項及び第十一項の規定の適用については、同条第十項第一号中「当該受贈者」とあるのは「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第五項の規定の適用を受ける受贈者に係る同条第四項に規定する特定農地所有適格法人（次項において「特定農地所有適格法人」という。）」と、同条第十一項中「前項各号に掲げる場合のいずれかに該当することとなつた場合」とあるのは「前項第二号に掲げる場合」と、「同項各号に定める日から二月を経過する日までに当該貸付特例適用農地等に代わるものとして当該受贈者の農業の用に供する農地又は採草放牧地（第八項に規定する農用地利用集積計画の定めるところによる賃借権等の設定に基づき借り受けたことその他政令で定める要件を満たすものに限る。以下この条において「再借受代替農地等」という。）を借り受けたとき（当該再借受代替農地等及び当該貸付特例適用農地等に係る借受代替農地等のすべてに係る土地の面積の当該貸付特例適用農地等に係る土地の面積に対する割合が百分の八十以上となる場合に限る。）又は当該受贈者が同日」とあるのは「同号に定める日から二月を経過する日」と、「消滅させたときは、当該受贈者が、政令で定めるところにより、第九項に規定する届出書の変更の届出書を納税地の所轄税務署長に提出したときに限り、前項の規定は適用しない。この場合における同項の規定の適用については、当該再借受代替農地等及び当該借受代替農地等は、第八項の規定の適用を受ける貸付特例適用農地等に係る借受代替農地等とみなす」とあるのは「消滅させ、かつ、当該貸付特例適用農地等であつた農地等で政令で定めるものにつき同日までに特定農地所有適格法人で政令で定めるものに対し政令で定めるところにより使用貸借による権利の設定をしたときに限り、同項の規定は適用しない」とする。
suppl-4171-21/art-55/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-8
With regard to the application of the provisions of Article 70-4, paragraphs (10) and (11) of the Former Act on Special Measures Concerning Taxation in the case where a donee who has created a right based on a loan for use to which the provisions of paragraph (5) apply continues, after that creation, to have the borrowed substitute farmland, etc. pertaining to that creation used by a specified qualified farmland-owning corporation, the phrase "that donee" in paragraph (10), item (i) of that Article is deemed to be replaced with "the specified qualified farmland-owning corporation prescribed in Article 55, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) pertaining to a donee to whom the provisions of paragraph (5) of that Article apply (referred to as a "specified qualified farmland-owning corporation" in the following paragraph)"; the phrase "has come to fall under any of the cases listed in the items of the preceding paragraph" in paragraph (11) of that Article is deemed to be replaced with "falls under the case listed in item (ii) of the preceding paragraph"; the phrase "by the day on which two months have elapsed from the day specified in the relevant item of that paragraph, borrowed farmland or pasture land to be used for that donee's agriculture in substitution for that farmland, etc. subject to the special lease provision (limited to land that satisfies the requirement of having been borrowed based on the creation of a right of lease, etc. under the provisions of the agricultural land use consolidation plan prescribed in paragraph (8) and any other requirements specified by Cabinet Order; referred to as "re-borrowed substitute farmland, etc." hereinafter in this Article) (limited to the case where the ratio of the area of land pertaining to all of that re-borrowed substitute farmland, etc. and the borrowed substitute farmland, etc. pertaining to that farmland, etc. subject to the special lease provision to the area of land pertaining to that farmland, etc. subject to the special lease provision becomes 80 percent or more), or when that donee has, by that day," in that paragraph is deemed to be replaced with "by the day on which two months have elapsed from the day specified in that item,"; and the phrase ", the provisions of the preceding paragraph do not apply, only in the case where that donee has submitted, pursuant to the provisions of Cabinet Order, a written notification of a change to the written notification prescribed in paragraph (9) to the district director with jurisdiction over the place for tax payment. In this case, with regard to the application of the provisions of that paragraph, that re-borrowed substitute farmland, etc. and that borrowed substitute farmland, etc. are deemed to be borrowed substitute farmland, etc. pertaining to farmland, etc. subject to the special lease provision to which the provisions of paragraph (8) apply" in that paragraph is deemed to be replaced with " and has, by that day, created, pursuant to the provisions of Cabinet Order, a right based on a loan for use in favor of a specified qualified farmland-owning corporation that is specified by Cabinet Order with regard to the farmland, etc. that was that farmland, etc. subject to the special lease provision and that is specified by Cabinet Order, and only in that case, the provisions of that paragraph do not apply".
machine translation, not official
**第九項** 第三項又は第五項の規定の適用を受ける使用貸借による権利の設定を受けている特定農地所有適格法人が合併により消滅し、又は分割をした場合において、当該設定をした受贈者が、財務省令で定めるところにより、その合併に係る法人税法第二条第十二号に規定する合併法人又はその分割に係る同条第十二号の三に規定する分割承継法人が当該使用貸借による権利の全部を引き継ぎ、かつ、特定農地所有適格法人に該当することについての届出書を当該合併又は当該分割の日から二月を経過する日までに当該受贈者の納税地の所轄税務署長に提出したときは、当該合併法人又は当該分割承継法人を第三項又は第五項の規定の適用を受ける使用貸借による権利の設定を受けている特定農地所有適格法人とみなす。
suppl-4171-21/art-55/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-9
In the case where a specified qualified farmland-owning corporation that has been granted a right based on a loan for use to which the provisions of paragraph (3) or (5) apply is extinguished by merger or has carried out a company split, if the donee who created that right has, pursuant to the provisions of Order of the Ministry of Finance, submitted a written notification to the effect that the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act pertaining to that merger or the successor corporation in a company split prescribed in item (xii)-3 of that Article pertaining to that split has taken over all of that right based on a loan for use and falls under a specified qualified farmland-owning corporation, to the district director with jurisdiction over the place for tax payment of that donee by the day on which two months have elapsed from the day of that merger or that split, that merging corporation or that successor corporation in a company split is deemed to be a specified qualified farmland-owning corporation that has been granted a right based on a loan for use to which the provisions of paragraph (3) or (5) apply.
machine translation, not official
**第十項** 第三項の規定の適用を受ける使用貸借による権利の設定をした受贈者が、当該設定に係る農地等の全部又は一部について、旧租税特別措置法第七十条の四第十六項に規定する一時的道路用地等（以下第十三項までにおいて「一時的道路用地等」という。）の用に供するために当該使用貸借による権利を消滅させ、かつ、当該用に供するために地上権、賃借権又は使用貸借による権利の設定（民法第二百六十九条の二第一項の地上権の設定を除く。以下第十二項までにおいて「地上権等の設定」という。）に基づき貸付けを行った場合において、当該貸付けに係る期限（以下この項において「貸付期限」という。）の到来後遅滞なく当該一時的道路用地等の用に供していた農地等について特定農地所有適格法人で政令で定めるものに対し使用貸借による権利の設定を行う見込みであることにつき、政令で定めるところにより納税地の所轄税務署長の承認を受けたときにおける第三項の規定の適用については、第四項の規定にかかわらず、次に定めるところによる。
suppl-4171-21/art-55/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-10
In the case where a donee who has created a right based on a loan for use to which the provisions of paragraph (3) apply has, with regard to all or part of the farmland, etc. pertaining to that creation, extinguished that right based on a loan for use in order to use the farmland, etc. as land temporarily used for roads, etc. prescribed in Article 70-4, paragraph (16) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "land temporarily used for roads, etc." through paragraph (13)), and has lent it, for that use, based on the creation of a superficies right, a right of lease or a right based on a loan for use (excluding the creation of a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code; hereinafter referred to as the "creation of a superficies right, etc." through paragraph (12)), when the donee has obtained the approval of the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation of creating, without delay after the arrival of the term relating to that lending (hereinafter referred to as the "lease term" in this paragraph), a right based on a loan for use in favor of a specified qualified farmland-owning corporation that is specified by Cabinet Order with regard to the farmland, etc. that had been used as that land temporarily used for roads, etc., then, with regard to the application of the provisions of paragraph (3), notwithstanding the provisions of paragraph (4), the following provisions apply:
machine translation, not official
**一** 当該承認に係る使用貸借による権利の消滅及び地上権等の設定は、なかったものとみなす。
suppl-4171-21/art-55/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-10/item-1
the extinguishment of the right based on a loan for use and the creation of a superficies right, etc. pertaining to that approval are deemed not to have taken place;
machine translation, not official
**二** 当該受贈者が、当該貸付期限から二月を経過する日までに当該一時的道路用地等の用に供されていた農地等の全部又は一部について、特定農地所有適格法人で政令で定めるものに対し使用貸借による権利の設定を行っていない場合には、同日において地上権等の設定があったものとみなす。
suppl-4171-21/art-55/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-10/item-2
in the case where the donee has not created a right based on a loan for use in favor of a specified qualified farmland-owning corporation that is specified by Cabinet Order with regard to all or part of the farmland, etc. that had been used as that land temporarily used for roads, etc. by the day on which two months have elapsed from that lease term, a creation of a superficies right, etc. is deemed to have taken place on that day.
machine translation, not official
**第十一項** 前項の規定の適用を受ける受贈者は、同項の承認を受けた日の翌日から起算して一年を経過するごとの日までに、政令で定めるところにより、当該一時的道路用地等の用に供されている当該農地等に係る地上権等の設定に関する事項その他財務省令で定める事項を記載した届出書（次項において「継続貸付届出書」という。）を納税地の所轄税務署長に提出しなければならない。
suppl-4171-21/art-55/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-11
The donee to whom the provisions of the preceding paragraph apply must, by each day on which a period of one year elapses, counting from the day following the day on which the donee obtained the approval referred to in that paragraph, submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating matters concerning the creation of a superficies right, etc. relating to that farmland, etc. used as that land temporarily used for roads, etc. and other matters specified by Order of the Ministry of Finance (referred to as a "written notification of continued lending" in the following paragraph).
machine translation, not official
**第十二項** 前項に規定する継続貸付届出書がその提出期限までに納税地の所轄税務署長に提出されなかった場合には、当該提出期限の翌日から二月を経過する日に当該継続貸付届出書に係る一時的道路用地等の用に供されている農地等につき地上権等の設定があったものとして、旧租税特別措置法第七十条の四第一項ただし書及び第四項の規定を適用する。ただし、当該継続貸付届出書が当該提出期限までに提出されなかった場合においても、納税地の所轄税務署長が当該提出期限までにその提出がなかったことについてやむを得ない事情があると認める場合において、政令で定めるところにより、当該継続貸付届出書が納税地の所轄税務署長に提出されたときは、この限りでない。
suppl-4171-21/art-55/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-12
In the case where the written notification of continued lending prescribed in the preceding paragraph has not been submitted to the district director with jurisdiction over the place for tax payment by its submission deadline, the provisions of the proviso to Article 70-4, paragraph (1) and paragraph (4) of the Former Act on Special Measures Concerning Taxation apply on the assumption that a creation of a superficies right, etc. with regard to the farmland, etc. used as land temporarily used for roads, etc. relating to that written notification of continued lending took place on the day on which two months have elapsed from the day following that submission deadline; provided, however, that this does not apply if, even in the case where that written notification of continued lending has not been submitted by that submission deadline, the district director with jurisdiction over the place for tax payment finds that there were unavoidable circumstances for the failure to submit it by that submission deadline and that written notification of continued lending has been submitted to the district director with jurisdiction over the place for tax payment pursuant to the provisions of Cabinet Order.
machine translation, not official
**第十三項** 前二項に定めるもののほか、第十項の規定の適用を受ける一時的道路用地等の用に供されている農地等が旧租税特別措置法第七十条の四第二項第四号に規定する都市営農農地等である場合における同条第五項の規定の適用に関する事項その他第十項の規定の適用に関し必要な事項は、政令で定める。
suppl-4171-21/art-55/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-13
Beyond what is provided for in the preceding two paragraphs, matters concerning the application of the provisions of Article 70-4, paragraph (5) of the Former Act on Special Measures Concerning Taxation in the case where the farmland, etc. used as land temporarily used for roads, etc. to which the provisions of paragraph (10) apply is farmland, etc. for urban farming prescribed in Article 70-4, paragraph (2), item (iv) of the Former Act on Special Measures Concerning Taxation, and other necessary matters concerning the application of the provisions of paragraph (10), are specified by Cabinet Order.
machine translation, not official
**第十四項** 第三項又は第五項に規定する届出書を提出した受贈者に係る旧租税特別措置法第七十条の四第二十二項の規定の適用については、同項中「及び同項の規定の適用を受ける農地等に係る農業経営に関する事項」とあるのは、「並びに所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第三項又は第五項の規定の適用を受ける農地等又は借受代替農地等に係る同条第四項第一号又は第六項第一号に規定する被設定者の農業経営に関する事項及び当該被設定者が同条第四項に規定する特定農地所有適格法人に該当する事実の明細」とする。
suppl-4171-21/art-55/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-14
With regard to the application of the provisions of Article 70-4, paragraph (22) of the Former Act on Special Measures Concerning Taxation to a donee who has submitted the written notification prescribed in paragraph (3) or (5), the phrase "and matters concerning the agricultural management relating to the farmland, etc. to which the provisions of that paragraph apply" in that paragraph is deemed to be replaced with ", and matters concerning the agricultural management of the grantee prescribed in Article 55, paragraph (4), item (i) or paragraph (6), item (i) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) relating to the farmland, etc. or borrowed substitute farmland, etc. to which the provisions of paragraph (3) or (5) of that Article apply and the details of the facts showing that the grantee falls under a specified qualified farmland-owning corporation prescribed in paragraph (4) of that Article".
machine translation, not official
**第十五項** 旧租税特別措置法第七十条の四第一項の規定の適用を受ける受贈者で第三項又は第五項の規定の適用を受けたものが当該農地等又は当該借受代替農地等につき使用貸借による権利の設定をした後当該農地等又は当該借受代替農地等を引き続き特定農地所有適格法人に使用させている場合における当該受贈者に係る同条の規定の適用に関し必要な事項は、政令で定める。
suppl-4171-21/art-55/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-15
Necessary matters concerning the application of the provisions of Article 70-4 of the Former Act on Special Measures Concerning Taxation to a donee to whom the provisions of paragraph (1) of that Article apply and to whom the provisions of paragraph (3) or (5) have applied, in the case where, after creating a right based on a loan for use with regard to the farmland, etc. or the borrowed substitute farmland, etc., that donee continues to have that farmland, etc. or that borrowed substitute farmland, etc. used by a specified qualified farmland-owning corporation, are specified by Cabinet Order.
machine translation, not official
**第十六項** 次に掲げる者は、旧租税特別措置法第七十条の四第一項に規定する受贈者とみなして、第三項から前項までの規定を適用する。この場合において、当該受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4171-21/art-55/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-16
The provisions of paragraph (3) through the preceding paragraph apply to the persons listed below by deeming them to be donees prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation. In this case, necessary matters concerning the application of those provisions to those donees are specified by Cabinet Order.
machine translation, not official
**一** 租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4171-21/art-55/par-16/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-16/item-1
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), to whom the provisions of the main clause of that paragraph, which remain in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, apply;
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**二** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項の規定によりなお従前の例によることとされる場合における同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4171-21/art-55/par-16/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-16/item-2
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), to whom the provisions of the main clause of that paragraph apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act;
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**三** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4171-21/art-55/par-16/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-16/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-16/item-3
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), to whom the provisions of the main clause of that paragraph, which remain in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, apply;
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**四** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4171-21/art-55/par-16/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-16/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-16/item-4
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), to whom the provisions of the main clause of that paragraph apply;
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**五** 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4171-21/art-55/par-16/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-16/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-16/item-5
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), to whom the provisions of the main clause of that paragraph apply;
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**六** 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第三十二条第四項の規定によりなお従前の例によることとされる場合における同法第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4171-21/art-55/par-16/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-16/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-16/item-6
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), to whom the provisions of the main clause of that paragraph apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 32, paragraph (4) of the Supplementary Provisions of that Act;
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**七** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4171-21/art-55/par-16/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-16/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-16/item-7
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), to whom the provisions of the main clause of that paragraph apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (10) of the Supplementary Provisions of that Act.
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**第十七項** 新租税特別措置法第七十条の六の規定は、施行日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）により取得をする同条第一項に規定する特例農地等に係る相続税について適用し、施行日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税については、なお従前の例による。
suppl-4171-21/art-55/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-17
The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in paragraph (1) of that Article acquired on or after the Effective Date by inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies in this paragraph), and the provisions then in force continue to govern inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date by inheritance or bequest.
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### 第五十六条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4171-21/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-56
**第一項** 新租税特別措置法第七十六条第一項の規定は、施行日以後に同項に規定する農用地の買入れをする場合における当該農用地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第七十六条に規定する農用地又は開発して耕作の目的に供される土地とすることが適当な土地の買入れをした場合におけるこれらの土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4171-21/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-56/par-1
The provisions of Article 76, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of agricultural land prescribed in that paragraph in the case where that agricultural land is purchased on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of agricultural land prescribed in Article 76 of the Former Act on Special Measures Concerning Taxation or of land suitable to be developed into land used for the purpose of cultivation, in the case where that land was purchased before the Effective Date.
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**第二項** 新租税特別措置法第七十七条の規定は、施行日以後に同条に規定する土地を取得する場合における当該土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第七十七条に規定する土地を取得した場合における当該土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4171-21/art-56/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-56/par-2
The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land prescribed in that Article in the case where that land is acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation in the case where that land was acquired before the Effective Date.
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**第三項** 新租税特別措置法第七十八条の二第二項及び第三項の規定は、施行日以後に同条第二項に規定する権利義務の承継をする場合における不動産の権利の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第七十八条の二第二項に規定する権利義務の承継をした場合における不動産の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4171-21/art-56/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-56/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-56/par-3
The provisions of Article 78-2, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property in the case where a succession to rights and obligations prescribed in paragraph (2) of that Article takes place on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property in the case where a succession to rights and obligations prescribed in Article 78-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation took place before the Effective Date.
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**第四項** 農林中央金庫が、平成十七年十二月三十一日までに旧租税特別措置法第七十八条の二第三項に規定する特定漁業協同組合等から同項に規定する全部事業譲渡により不動産又は船舶に関する権利の取得をする場合における当該不動産又は船舶の権利の移転の登記に係る登録免許税については、同項の規定は、なおその効力を有する。
suppl-4171-21/art-56/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-56/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-56/par-4
With regard to registration and license tax on the registration of transfer of rights to real property or vessels in the case where the Norinchukin Bank acquires rights concerning real property or vessels from a specified fishery cooperative, etc. prescribed in Article 78-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation through a transfer of the entire business prescribed in that paragraph by December 31, 2005, the provisions of that paragraph remain in force.
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**第五項** 旧租税特別措置法第七十八条の二第三項に規定する信用漁業協同組合連合会又は信用水産加工業協同組合連合会が、平成十七年十二月三十一日までに同項に規定する特定漁業協同組合又は特定水産加工業協同組合から同項に規定する信用事業の全部を譲り受けたことにより不動産又は船舶に関する権利の取得をする場合における当該不動産又は船舶の権利の移転の登記に係る登録免許税については、同項の規定は、なおその効力を有する。
suppl-4171-21/art-56/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-56/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-56/par-5
With regard to registration and license tax on the registration of transfer of rights to real property or vessels in the case where a federation of credit fishery cooperatives or a federation of credit fishery processing cooperatives prescribed in Article 78-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation acquires rights concerning real property or vessels as a result of having taken over, by December 31, 2005, the entire credit business prescribed in that paragraph from a specified fishery cooperative or specified fishery processing cooperative prescribed in that paragraph, the provisions of that paragraph remain in force.
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**第六項** 新租税特別措置法第七十八条の二第六項及び第七項の規定は、施行日以後に同条第六項に規定する権利義務の承継をする場合における不動産の権利の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第七十八条の二第六項に規定する権利義務の承継をした場合における不動産の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4171-21/art-56/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-56/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-56/par-6
The provisions of Article 78-2, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property in the case where a succession to rights and obligations prescribed in paragraph (6) of that Article takes place on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property in the case where a succession to rights and obligations prescribed in Article 78-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation took place before the Effective Date.
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**第七項** 旧租税特別措置法第八十二条第三項に規定する指定会社が、施行日前に同項各号に掲げる事項について受けた登記に係る登録免許税については、なお従前の例による。
suppl-4171-21/art-56/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-56/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-56/par-7
The provisions then in force continue to govern registration and license tax on registrations that a designated company prescribed in Article 82, paragraph (3) of the Former Act on Special Measures Concerning Taxation received before the Effective Date with regard to the matters listed in the items of that paragraph.
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**第八項** 旧租税特別措置法第八十三条に規定する民間都市開発推進機構が、施行日前に受けた同条に規定する事業見込地である土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4171-21/art-56/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-56/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-56/par-8
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land that is prospective business land prescribed in Article 83 of the Former Act on Special Measures Concerning Taxation, which the Organization for Promoting Urban Development prescribed in that Article received before the Effective Date.
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### 第五十七条（印紙税の特例に関する一般的経過措置） — General Transitional Measures Concerning Special Provisions on Stamp Tax
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suppl-4171-21/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-57
**第一項** 施行日前に課した、又は課すべきであった印紙税法（昭和四十二年法律第二十三号）別表第一第一号の物件名の欄３に掲げる消費貸借に関する契約書に係る印紙税については、なお従前の例による。
suppl-4171-21/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-57/par-1
The provisions then in force continue to govern stamp tax on contract documents concerning loans for consumption listed in 3 of the column for the names of documents in item 1 of Appended Table 1 of the Stamp Tax Act (Act No. 23 of 1967), which was imposed or should have been imposed before the Effective Date.
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### 第五十八条（印紙税の特例の改正に伴う罰則に係る経過措置） — Transitional Measures Concerning Penal Provisions Accompanying the Amendment of the Special Provisions on Stamp Tax
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suppl-4171-21/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-58
**第一項** 施行日前にした行為及び前条の規定によりなお従前の例によることとされる印紙税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4171-21/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-58/par-1
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date pertaining to stamp tax that the provisions then in force continue to govern pursuant to the provisions of the preceding Article, the provisions then in force continue to govern.
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### 第八十九条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4171-21/art-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-89
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4171-21/art-89/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-89/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一七年六月一〇日法律第五三号
suppl-4171-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-53 · https://japanlaw.org/l/332AC0000000026/suppl-4171-53
### 第一条（施行期日） — Effective Date
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suppl-4171-53/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-53/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-53/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4171-53/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-53/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-53/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成一七年六月二九日法律第七八号
suppl-4171-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-78 · https://japanlaw.org/l/332AC0000000026/suppl-4171-78
### 第一条（施行期日） — Effective Date
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suppl-4171-78/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-78/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-78/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4171-78/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-78/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-78/art-1/par-1
This Act comes into effect on the date of promulgation.
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### 第十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4171-78/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-78/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4171-78/art-16
**第一項** この法律（附則第一条ただし書に規定する規定については、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4171-78/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-78/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-78/art-16/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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## 附 則 平成一七年七月二九日法律第八九号
suppl-4171-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-89 · https://japanlaw.org/l/332AC0000000026/suppl-4171-89
### 第一条（施行期日等） — Effective Date, etc.
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suppl-4171-89/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-89/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-89/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
suppl-4171-89/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-89/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-89/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation (hereinafter referred to as "the Effective Date").
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## 附 則 平成一七年一〇月二一日法律第一〇二号
suppl-4171-102 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102 · https://japanlaw.org/l/332AC0000000026/suppl-4171-102
### 第一条（施行期日） — Effective Date
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suppl-4171-102/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-102/art-1
**第一項** この法律は、郵政民営化法の施行の日から施行する。ただし、第六十二条中租税特別措置法第八十四条の五の見出しの改正規定及び同条に一項を加える改正規定、第百二十四条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律附則第一条第二号の改正規定及び同法附則第八十五条を同法附則第八十六条とし、同法附則第八十二条から第八十四条までを一条ずつ繰り下げ、同法附則第八十一条の次に一条を加える改正規定並びに附則第三十条、第三十一条、第三十四条、第六十条第十二項、第六十六条第一項、第六十七条及び第九十三条第二項の規定は、郵政民営化法附則第一条第一号に掲げる規定の施行の日から施行する。
suppl-4171-102/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-102/art-1/par-1
This Act comes into effect on the date on which the Postal Service Privatization Act comes into effect; provided, however, that the provisions in Article 62 amending the heading of Article 84-5 of the Act on Special Measures Concerning Taxation and adding one paragraph to that Article, the provisions in Article 124 amending Article 1, item (ii) of the Supplementary Provisions of the Act on the Arrangement of Relevant Acts for the Improvement of Securities Markets Through Reform of the Securities Settlement System and Other Systems, renumbering Article 85 of the Supplementary Provisions of that Act as Article 86 of the Supplementary Provisions of that Act, moving Articles 82 through 84 of the Supplementary Provisions of that Act down by one Article each, and adding one Article after Article 81 of the Supplementary Provisions of that Act, and the provisions of Articles 30, 31, and 34, Article 60, paragraph (12), Article 66, paragraph (1), Article 67, and Article 93, paragraph (2) of the Supplementary Provisions come into effect on the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Postal Service Privatization Act come into effect.
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### 第九十二条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4171-102/art-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4171-102/art-92
**第一項** 国内に住所を有する個人で第六十二条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第三条の四第一項に規定する障害者等であるものが、施行日前に第七十八条の規定による改正前の所得税法（次項において「旧所得税法」という。）第九条の二第一項の規定によって預入をした旧租税特別措置法第三条の四第一項に規定する郵便貯金（附則第五条第一項各号に掲げる郵便貯金に限る。次項において「承継郵便貯金」という。）については、なお従前の例による。
suppl-4171-102/art-92/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-102/art-92/par-1
The provisions then in force continue to govern postal savings prescribed in Article 3-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 62 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation" in this Article) (limited to the postal savings listed in the items of Article 5, paragraph (1) of the Supplementary Provisions; referred to as "postal savings carried over" in the following paragraph) that an individual who has a domicile in Japan and who is a person with a disability or other eligible person prescribed in Article 3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation deposited before the Effective Date pursuant to the provisions of Article 9-2, paragraph (1) of the Income Tax Act prior to the amendment by the provisions of Article 78 (referred to as "the Former Income Tax Act" in the following paragraph).
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**第二項** 国内に住所を有する個人で旧租税特別措置法第三条の四第一項に規定する障害者等であるものが、施行日前に旧所得税法第九条の二第一項の規定によって預入をした旧租税特別措置法第三条の四第一項に規定する郵便貯金（承継郵便貯金を除く。）で施行日前に支払を受けるべき当該郵便貯金の利子で施行日の前日を含む利子の計算期間に対応するものについては、なお従前の例による。
suppl-4171-102/art-92/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102/art-92/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-102/art-92/par-2
The provisions then in force continue to govern interest on postal savings prescribed in Article 3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding postal savings carried over) that an individual who has a domicile in Japan and who is a person with a disability or other eligible person prescribed in Article 3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation deposited before the Effective Date pursuant to the provisions of Article 9-2, paragraph (1) of the Former Income Tax Act, being interest on those postal savings that is to be received before the Effective Date and that corresponds to an interest calculation period including the day preceding the Effective Date.
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**第三項** 第六十二条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第四条の規定は、国内に住所を有する個人で同条第一項に規定する障害者等であるものが、施行日以後に購入をする同項に規定する公債について適用し、施行日前に購入をした旧租税特別措置法第四条第一項に規定する公債については、なお従前の例による。
suppl-4171-102/art-92/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102/art-92/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-102/art-92/par-3
The provisions of Article 4 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 62 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation" in this Article) apply to public bonds prescribed in paragraph (1) of that Article that an individual who has a domicile in Japan and who is a person with a disability or other eligible person prescribed in that paragraph purchases on or after the Effective Date, and the provisions then in force continue to govern public bonds prescribed in Article 4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were purchased before the Effective Date.
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**第四項** 新租税特別措置法第四条の二及び第四条の三の規定は、施行日以後に締結する勤労者財産形成促進法第六条第四項に規定する勤労者財産形成住宅貯蓄契約（次項において「勤労者財産形成住宅貯蓄契約」という。）又は同条第二項に規定する勤労者財産形成年金貯蓄契約（次項において「勤労者財産形成年金貯蓄契約」という。）に基づく預入、信託若しくは購入又は払込み（次項において「預入等」という。）をする新租税特別措置法第四条の二第一項に規定する財産形成住宅貯蓄又は新租税特別措置法第四条の三第一項に規定する財産形成年金貯蓄について適用する。
suppl-4171-102/art-92/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102/art-92/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-102/art-92/par-4
The provisions of Articles 4-2 and 4-3 of the New Act on Special Measures Concerning Taxation apply to asset-building housing savings prescribed in Article 4-2, paragraph (1) of the New Act on Special Measures Concerning Taxation or asset-building pension savings prescribed in Article 4-3, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a deposit, trust, purchase or payment (referred to as "placement" in the following paragraph) is made based on a workers' property accumulation housing savings contract prescribed in Article 6, paragraph (4) of the Workers' Property Accumulation Promotion Act (referred to as a "workers' property accumulation housing savings contract" in the following paragraph) or a workers' property accumulation pension savings contract prescribed in paragraph (2) of that Article (referred to as a "workers' property accumulation pension savings contract" in the following paragraph) concluded on or after the Effective Date.
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**第五項** 新租税特別措置法第四条の二第一項又は第四条の三第一項に規定する勤労者が、施行日前に旧公社と締結した勤労者財産形成住宅貯蓄契約又は勤労者財産形成年金貯蓄契約に基づく預入等をした旧租税特別措置法第四条の二第一項に規定する財産形成住宅貯蓄で施行日の前日において同条に規定する要件を満たすもの（以下この項及び次項において「旧財産形成住宅貯蓄」という。）又は旧租税特別措置法第四条の三第一項に規定する財産形成年金貯蓄で施行日の前日において同条に規定する要件を満たすもの（以下この項及び次項において「旧財産形成年金貯蓄」という。）を有する場合には、当該旧財産形成住宅貯蓄又は旧財産形成年金貯蓄については、当該勤労者が、施行日において新租税特別措置法第四条の二又は第四条の三に規定する要件に従って預入等をしたものとみなして、新租税特別措置法第四条の二又は第四条の三の規定を適用する。この場合において、郵政民営化法第百七十五条第一項の規定により郵便貯金銀行と締結されたものとされた勤労者財産形成年金貯蓄契約に基づく新租税特別措置法第四条の三第一項に規定する財産形成年金貯蓄に係る同条の規定の適用については、同条第七項第一号中「五百五十万円」とあるのは、「三百八十五万円」とする。
suppl-4171-102/art-92/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102/art-92/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-102/art-92/par-5
Where a worker prescribed in Article 4-2, paragraph (1) or Article 4-3, paragraph (1) of the New Act on Special Measures Concerning Taxation holds asset-building housing savings prescribed in Article 4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which placement was made based on a workers' property accumulation housing savings contract or a workers' property accumulation pension savings contract concluded with the former Public Corporation before the Effective Date and which satisfy the requirements prescribed in that Article as of the day preceding the Effective Date (hereinafter referred to as "former asset-building housing savings" in this paragraph and the following paragraph), or asset-building pension savings prescribed in Article 4-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation which satisfy the requirements prescribed in that Article as of the day preceding the Effective Date (hereinafter referred to as "former asset-building pension savings" in this paragraph and the following paragraph), the provisions of Article 4-2 or 4-3 of the New Act on Special Measures Concerning Taxation apply to those former asset-building housing savings or former asset-building pension savings by deeming that worker to have made placement on the Effective Date in accordance with the requirements prescribed in Article 4-2 or 4-3 of the New Act on Special Measures Concerning Taxation. In this case, with regard to the application of the provisions of Article 4-3 of the New Act on Special Measures Concerning Taxation to asset-building pension savings prescribed in paragraph (1) of that Article based on a workers' property accumulation pension savings contract that is deemed to have been concluded with the postal savings bank pursuant to the provisions of Article 175, paragraph (1) of the Postal Service Privatization Act, the phrase "5,500,000 yen" in paragraph (7), item (i) of that Article is deemed to be replaced with "3,850,000 yen".
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**第六項** 前二項に定めるもののほか、旧財産形成住宅貯蓄及び旧財産形成年金貯蓄に係る新租税特別措置法第四条の二及び第四条の三の規定の適用に関し必要な事項は、政令で定める。
suppl-4171-102/art-92/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102/art-92/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-102/art-92/par-6
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of Articles 4-2 and 4-3 of the New Act on Special Measures Concerning Taxation to former asset-building housing savings and former asset-building pension savings are specified by Cabinet Order.
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**第七項** 新租税特別措置法第五条の二第一項の規定は、同項に規定する非居住者又は外国法人が施行日以後に支払を受けるべき同項に規定する振替国債の利子について適用し、当該非居住者又は外国法人が施行日前に支払を受けるべき旧租税特別措置法第五条の二第一項に規定する振替国債の利子については、なお従前の例による。
suppl-4171-102/art-92/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102/art-92/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-102/art-92/par-7
The provisions of Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds prescribed in that paragraph that a nonresident or foreign corporation prescribed in that paragraph is to receive on or after the Effective Date, and the provisions then in force continue to govern interest on book-entry government bonds prescribed in Article 5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that that nonresident or foreign corporation was to receive before the Effective Date.
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**第八項** 新租税特別措置法第三十七条の十一、第三十七条の十一の三から第三十七条の十一の五まで及び第三十七条の十二の二の規定は、個人が施行日以後に行う新租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡については、なお従前の例による。
suppl-4171-102/art-92/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102/art-92/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-102/art-92/par-8
The provisions of Article 37-11, Articles 37-11-3 through 37-11-5 and Article 37-12-2 of the New Act on Special Measures Concerning Taxation apply to transfers of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第九項** 新租税特別措置法第六十七条の十七第一項及び第二項の規定は、同条第一項に規定する外国法人が施行日以後に同項に規定する振替記載等を受ける同項に規定する分離振替国債の保有又は譲渡により生ずる所得又は同条第二項に規定する損失額について適用し、当該外国法人が施行日前に旧租税特別措置法第六十七条の十七第一項に規定する振替記載等を受けた同項に規定する分離振替国債の保有又は譲渡により生ずる所得又は同条第二項に規定する損失額については、なお従前の例による。
suppl-4171-102/art-92/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102/art-92/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4171-102/art-92/par-9
The provisions of Article 67-17, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to income arising from the holding or transfer of stripped book-entry government bonds prescribed in paragraph (1) of that Article for which a foreign corporation prescribed in that paragraph receives a book-entry transfer entry, etc. prescribed in that paragraph on or after the Effective Date, or to the loss amount prescribed in paragraph (2) of that Article, and the provisions then in force continue to govern income arising from the holding or transfer of stripped book-entry government bonds prescribed in Article 67-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which that foreign corporation received a book-entry transfer entry, etc. prescribed in that paragraph before the Effective Date, or the loss amount prescribed in paragraph (2) of that Article.
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**第十項** 新租税特別措置法第六十九条の四の規定は、施行日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）により取得をする財産に係る相続税について適用し、施行日前に相続又は遺贈により取得をした財産に係る相続税については、なお従前の例による。
suppl-4171-102/art-92/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102/art-92/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4171-102/art-92/par-10
The provisions of Article 69-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; hereinafter the same applies in this paragraph) on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.
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### 第百十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4171-102/art-117 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102/art-117 · https://japanlaw.org/l/332AC0000000026/suppl-4171-102/art-117
**第一項** この法律の施行前にした行為、この附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為、この法律の施行後附則第九条第一項の規定によりなおその効力を有するものとされる旧郵便為替法第三十八条の八（第二号及び第三号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第十三条第一項の規定によりなおその効力を有するものとされる旧郵便振替法第七十条（第二号及び第三号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第二十七条第一項の規定によりなおその効力を有するものとされる旧郵便振替預り金寄附委託法第八条（第二号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第三十九条第二項の規定によりなおその効力を有するものとされる旧公社法第七十条（第二号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第四十二条第一項の規定によりなおその効力を有するものとされる旧公社法第七十一条及び第七十二条（第十五号に係る部分に限る。）の規定の失効前にした行為並びに附則第二条第二項の規定の適用がある場合における郵政民営化法第百四条に規定する郵便貯金銀行に係る特定日前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4171-102/art-117/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-102/art-117/par-1
With regard to the application of penal provisions to conduct engaged in before this Act comes into effect, to conduct engaged in after this Act comes into effect in the case where the provisions then in force are to remain applicable pursuant to the provisions of these Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 38-8 of the former Postal Money Order Act (limited to the parts pertaining to items (ii) and (iii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 9, paragraph (1) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 70 of the former Postal Transfer Act (limited to the parts pertaining to items (ii) and (iii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 13, paragraph (1) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 8 of the former Act on Entrustment of Donations out of Postal Transfer Deposits (limited to the part pertaining to item (ii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 27, paragraph (1) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 70 of the former Corporation Act (limited to the part pertaining to item (ii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 39, paragraph (2) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Articles 71 and 72 of the former Corporation Act (limited to the part pertaining to item (xv)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 42, paragraph (1) of the Supplementary Provisions, and to conduct engaged in before the specified date pertaining to the postal savings bank prescribed in Article 104 of the Postal Service Privatization Act in the case where the provisions of Article 2, paragraph (2) of the Supplementary Provisions apply, the provisions then in force continue to govern.
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## 附 則 平成一七年一一月七日法律第一二三号
suppl-4171-123 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123
### 第一条（施行期日） — Effective Date
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suppl-4171-123/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-1
**第一項** この法律は、平成十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4171-123/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-1/par-1
This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 附則第二十四条、第四十四条、第百一条、第百三条、第百十六条から第百十八条まで及び第百二十二条の規定 公布の日
suppl-4171-123/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-1/par-1/item-1
the provisions of Article 24, Article 44, Article 101, Article 103, Articles 116 through 118, and Article 122 of the Supplementary Provisions: the date of promulgation;
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### 第百三条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4171-123/art-103 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-103
**第一項** 附則第百一条の規定による改正後の租税特別措置法第二十六条の規定は、平成十七年十月一日以後に行われる同条第二項に規定する社会保険診療について適用する。
suppl-4171-123/art-103/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-103/par-1
The provisions of Article 26 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 101 of the Supplementary Provisions apply to social insurance medical care prescribed in paragraph (2) of that Article that is provided on or after October 1, 2005.
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### 第百四条
suppl-4171-123/art-104 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-104 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-104
**第一項** 附則第百二条の規定による改正後の租税特別措置法第二十六条の規定は、施行日以後に行われる同条第二項に規定する社会保険診療について適用し、施行日前に行われた附則第百二条の規定による改正前の租税特別措置法第二十六条第二項に規定する社会保険診療については、なお従前の例による。
suppl-4171-123/art-104/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-104/par-1
The provisions of Article 26 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 102 of the Supplementary Provisions apply to social insurance medical care prescribed in paragraph (2) of that Article that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 102 of the Supplementary Provisions that was provided before the Effective Date.
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### 第百二十一条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4171-123/art-121 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-121 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-121
**第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4171-123/art-121/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-121/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-121/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百二十二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4171-123/art-122 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-122 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-122
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4171-123/art-122/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-122/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-122/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一八年二月一〇日法律第二号
suppl-4181-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-2
**第一項** この法律は、公布の日から施行する。
suppl-4181-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-2/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 平成一八年三月三一日法律第一〇号
suppl-4181-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10
### 第一条（施行期日） — Effective Date
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suppl-4181-10/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1
**第一項** この法律は、平成十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4181-10/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1
This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 次に掲げる規定 平成十八年五月一日
suppl-4181-10/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-1
the following provisions: May 1, 2006;
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**イ** 略
suppl-4181-10/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-1/sub-1
Omitted
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**ロ** 第十三条中租税特別措置法第八十七条から第八十七条の四までの改正規定、同法第八十七条の五第一項の改正規定（「第三章」を「第二十三条」に改める部分に限る。）、同法第八十七条の六第一項の改正規定（「第三条第七号」を「第三条第十二号」に改める部分及び「第二十二条第一項」を「第二十三条第一項」に改める部分に限る。）及び同条第二項の改正規定（「第二十二条第一項」を「第二十三条第一項」に改める部分に限る。）並びに附則第百五十二条の規定
suppl-4181-10/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-1/sub-2
the provisions in Article 13 amending Articles 87 through 87-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 87-5, paragraph (1) of that Act (limited to the part replacing "Chapter III" with "Article 23"), the provisions amending Article 87-6, paragraph (1) of that Act (limited to the part replacing "Article 3, item (vii)" with "Article 3, item (xii)" and the part replacing "Article 22, paragraph (1)" with "Article 23, paragraph (1)") and the provisions amending paragraph (2) of that Article (limited to the part replacing "Article 22, paragraph (1)" with "Article 23, paragraph (1)"), and the provisions of Article 152 of the Supplementary Provisions;
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**二** 第十三条中租税特別措置法第十一条の六第一項の改正規定（同項の表の第一号中「有線テレビジョン放送法」の下に「（昭和四十七年法律第百十四号）」を加える部分を除く。）、同法第四十四条の六第一項の改正規定（同項の表の第一号中「電気通信事業法」の下に「（昭和五十九年法律第八十六号）」を加える部分を除く。）及び同法第六十八条の二十三第一項の改正規定並びに附則第八十三条第五項、第百七条第五項及び第百三十三条第五項の規定 平成十八年六月一日
suppl-4181-10/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-2
the provisions in Article 13 amending Article 11-6, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part adding "(Act No. 114 of 1972)" after "Cable Television Broadcasting Act" in item (i) of the table in that paragraph), the provisions amending Article 44-6, paragraph (1) of that Act (excluding the part adding "(Act No. 86 of 1984)" after "Telecommunications Business Act" in item (i) of the table in that paragraph) and the provisions amending Article 68-23, paragraph (1) of that Act, and the provisions of Article 83, paragraph (5), Article 107, paragraph (5) and Article 133, paragraph (5) of the Supplementary Provisions: June 1, 2006;
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**三** 次に掲げる規定 平成十八年七月一日
suppl-4181-10/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-3
the following provisions: July 1, 2006;
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**イ** 略
suppl-4181-10/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-3/sub-1
Omitted
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**ロ** 第十三条中租税特別措置法第八十八条の改正規定及び同法第八十八条の二の改正規定（「平成十八年三月三十一日」を「平成十九年三月三十一日」に改める部分を除く。）並びに附則第百五十三条から第百五十七条まで及び第百六十六条の規定
suppl-4181-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-3/sub-2
the provisions in Article 13 amending Article 88 of the Act on Special Measures Concerning Taxation and the provisions amending Article 88-2 of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2007"), and the provisions of Articles 153 through 157 and Article 166 of the Supplementary Provisions;
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**四** 次に掲げる規定 平成十八年十月一日
suppl-4181-10/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-4
the following provisions: October 1, 2006;
machine translation, not official
**イからヘまで** 略
suppl-4181-10/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-4/sub-1
Omitted
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**ト** 第十三条中租税特別措置法第二条第二項の改正規定（同項第二十号から第二十号の三までを削り、同項第二十一号を同項第二十号とし、同項第二十一号の二を同項第二十号の二とし、同項第二十一号の三を同項第二十一号とする部分を除く。）、同法第二十六条第二項第六号の改正規定、同法第三十七条の十四を削る改正規定、同法第三十七条の十四の二を同法第三十七条の十四とする改正規定、同法第六十二条の三第九項の改正規定（「第六十五条の十五」を「第六十六条」に改める部分を除く。）、同法第六十三条第四項の改正規定、同法第六十四条の二の改正規定（同条第一項に係る部分及び同条第七項に係る部分を除く。）、同法第六十五条の二第七項の改正規定、同法第六十五条の七第一項の改正規定（「次条第十三項及び第十四項」を「次条第十四項及び第十五項」に改める部分に限る。）、同法第六十五条の八の改正規定（同条第一項に係る部分、同条第二項及び第四項に係る部分、同条第七項に係る部分、同条第八項に係る部分、同条第十四項中「第二十四号」及び「第二十一号」を「第十八号」に改める部分並びに同条第十三項中「第二十四号」及び「第二十一号」を「第十八号」に改める部分を除く。）、同法第六十五条の十二の改正規定（同条第一項に係る部分及び同条第八項に係る部分を除く。）、同法第六十五条の十四の改正規定（同条第一項に係る部分及び同条第八項に係る部分を除く。）、同法第六十七条の八から第六十七条の十までの改正規定、同法第六十八条の六十八第九項の改正規定（「第六十八条の八十五の二」を「第六十八条の八十五の三」に改める部分を除く。）、同法第六十八条の六十九第四項の改正規定、同法第六十八条の七十一の改正規定（同条第一項に係る部分及び同条第八項に係る部分を除く。）、同法第六十八条の七十三第七項の改正規定、同法第六十八条の七十八第一項の改正規定（「次条第十四項及び第十五項」を「次条第十五項及び第十六項」に改める部分に限る。）、同法第六十八条の七十九の改正規定（同条第一項に係る部分、同条第三項に係る部分、同条第五項に係る部分、同条第八項に係る部分、同条第九項に係る部分、同条第十五項中「第二十一号」及び「第二十四号」を「第十八号」に改める部分並びに同条第十四項中「第二十一号」及び「第二十四号」を「第十八号」に改める部分を除く。）、同法第六十八条の八十三の改正規定（同条第一項に係る部分及び同条第九項に係る部分を除く。）、同法第六十八条の八十五の改正規定（同条第一項に係る部分及び同条第九項に係る部分を除く。）、同法第六十八条の百三の三及び第六十八条の百四を削る改正規定、同法第六十八条の百三の二を同法第六十八条の百四とする改正規定並びに同法第六十八条の百五の改正規定並びに附則第八十六条第二項、第九十三条第一項、第百十二条第三項、第十五項、第十七項及び第十九項、第百十九条第二項、第百二十条第一項、第百三十八条第三項、第十五項、第十七項及び第十九項、第百四十五条第二項並びに第百四十六条第一項の規定
suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-4/sub-2
the provisions in Article 13 amending Article 2, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the part deleting items (xx) through (xx)-3 of that paragraph, renumbering item (xxi) of that paragraph as item (xx) of that paragraph, renumbering item (xxi)-2 of that paragraph as item (xx)-2 of that paragraph, and renumbering item (xxi)-3 of that paragraph as item (xxi) of that paragraph), the provisions amending Article 26, paragraph (2), item (vi) of that Act, the provisions deleting Article 37-14 of that Act, the provisions renumbering Article 37-14-2 of that Act as Article 37-14 of that Act, the provisions amending Article 62-3, paragraph (9) of that Act (excluding the part replacing "Article 65-15" with "Article 66"), the provisions amending Article 63, paragraph (4) of that Act, the provisions amending Article 64-2 of that Act (excluding the part pertaining to paragraph (1) of that Article and the part pertaining to paragraph (7) of that Article), the provisions amending Article 65-2, paragraph (7) of that Act, the provisions amending Article 65-7, paragraph (1) of that Act (limited to the part replacing "paragraphs (13) and (14) of the following Article" with "paragraphs (14) and (15) of the following Article"), the provisions amending Article 65-8 of that Act (excluding the part pertaining to paragraph (1) of that Article, the part pertaining to paragraphs (2) and (4) of that Article, the part pertaining to paragraph (7) of that Article, the part pertaining to paragraph (8) of that Article, the part replacing "item (xxiv)" and "item (xxi)" with "item (xviii)" in paragraph (14) of that Article, and the part replacing "item (xxiv)" and "item (xxi)" with "item (xviii)" in paragraph (13) of that Article), the provisions amending Article 65-12 of that Act (excluding the part pertaining to paragraph (1) of that Article and the part pertaining to paragraph (8) of that Article), the provisions amending Article 65-14 of that Act (excluding the part pertaining to paragraph (1) of that Article and the part pertaining to paragraph (8) of that Article), the provisions amending Articles 67-8 through 67-10 of that Act, the provisions amending Article 68-68, paragraph (9) of that Act (excluding the part replacing "Article 68-85-2" with "Article 68-85-3"), the provisions amending Article 68-69, paragraph (4) of that Act, the provisions amending Article 68-71 of that Act (excluding the part pertaining to paragraph (1) of that Article and the part pertaining to paragraph (8) of that Article), the provisions amending Article 68-73, paragraph (7) of that Act, the provisions amending Article 68-78, paragraph (1) of that Act (limited to the part replacing "paragraphs (14) and (15) of the following Article" with "paragraphs (15) and (16) of the following Article"), the provisions amending Article 68-79 of that Act (excluding the part pertaining to paragraph (1) of that Article, the part pertaining to paragraph (3) of that Article, the part pertaining to paragraph (5) of that Article, the part pertaining to paragraph (8) of that Article, the part pertaining to paragraph (9) of that Article, the part replacing "item (xxi)" and "item (xxiv)" with "item (xviii)" in paragraph (15) of that Article, and the part replacing "item (xxi)" and "item (xxiv)" with "item (xviii)" in paragraph (14) of that Article), the provisions amending Article 68-83 of that Act (excluding the part pertaining to paragraph (1) of that Article and the part pertaining to paragraph (9) of that Article), the provisions amending Article 68-85 of that Act (excluding the part pertaining to paragraph (1) of that Article and the part pertaining to paragraph (9) of that Article), the provisions deleting Article 68-103-3 and Article 68-104 of that Act, and the provisions renumbering Article 68-103-2 of that Act as Article 68-104 of that Act, and the provisions amending Article 68-105 of that Act, and the provisions of Article 86, paragraph (2), Article 93, paragraph (1), Article 112, paragraphs (3), (15), (17) and (19), Article 119, paragraph (2), Article 120, paragraph (1), Article 138, paragraphs (3), (15), (17) and (19), Article 145, paragraph (2) and Article 146, paragraph (1) of the Supplementary Provisions;
machine translation, not official
**五** 次に掲げる規定 平成十九年一月一日
suppl-4181-10/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-5
the following provisions: January 1, 2007;
machine translation, not official
**イからハまで** 略
suppl-4181-10/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ニ** 第十三条中租税特別措置法第二十五条第二項の改正規定、同法第二十九条の二に三項を加える改正規定、同法第三十七条の十一の三の改正規定（同条第三項第一号に係る部分を除く。）、同法第四十一条の十六第四項を削る改正規定、同法第四十二条の三の改正規定、同法第六十七条の二第一項の改正規定、同法第六十八条第一項の改正規定、同法第六十八条の百第一項の改正規定及び同法第六十八条の百八第一項の改正規定並びに附則第八十五条、第八十八条第三項、第九十二条、第九十九条、第百十七条、第百二十三条、第百四十三条及び第百四十七条の規定
suppl-4181-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-5/sub-2
the provisions in Article 13 amending Article 25, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions adding three paragraphs to Article 29-2 of that Act, the provisions amending Article 37-11-3 of that Act (excluding the part pertaining to paragraph (3), item (i) of that Article), the provisions deleting Article 41-16, paragraph (4) of that Act, the provisions amending Article 42-3 of that Act, the provisions amending Article 67-2, paragraph (1) of that Act, the provisions amending Article 68, paragraph (1) of that Act, the provisions amending Article 68-100, paragraph (1) of that Act and the provisions amending Article 68-108, paragraph (1) of that Act, and the provisions of Article 85, Article 88, paragraph (3), Article 92, Article 99, Article 117, Article 123, Article 143 and Article 147 of the Supplementary Provisions;
machine translation, not official
**六** 次に掲げる規定 会社法（平成十七年法律第八十六号）の施行の日
suppl-4181-10/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-6
the following provisions: the date on which the Companies Act (Act No. 86 of 2005) comes into effect;
machine translation, not official
**イ及びロ** 略
suppl-4181-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ハ** 第十三条中租税特別措置法第五条の二第一項の改正規定、同法第八条の二第一項第二号の改正規定、同法第八条の五の改正規定、同法第九条第一項第七号の改正規定、同法第九条の二第一項の改正規定、同法第九条の三第一項第一号の改正規定、同法第二十九条の二の改正規定（同条に三項を加える部分を除く。）、同法第三十二条第二項第一号の改正規定、同法第三十七条の十の改正規定（同条第三項第四号を削る部分、同項第五号を同項第四号とする部分、同項第六号に係る部分及び同号を同項第五号とする部分を除く。）、同法第三十七条の十一第一項の改正規定（同項第三号に係る部分を除く。）、同法第三十七条の十一の二第二項第三号の改正規定、同法第三十七条の十四の二第一項の改正規定、同法第三十七条の十五第一項第一号の改正規定、同法第四十条の四第一項の改正規定（同項第一号に係る部分を除く。）、同法第四十条の五第一項の改正規定（同項第二号中「第二条第二項第二十一号」を「第二条第二項第二十号」に改める部分を除く。）、同法第四十条の八第一項の改正規定（同項第三号中「第二条第二項第二十一号」を「第二条第二項第二十号」に改める部分を除く。）、同法第四十一条の十二の改正規定、同法第五十二条の三の改正規定、同法第五十五条の改正規定（同条第一項中「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、同法第五十五条の五の改正規定（同条第一項中「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、同法第五十五条の七の改正規定（同条第一項中「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、同法第五十六条第一項の改正規定、同法第五十七条の改正規定、同法第五十七条の三第一項の改正規定、同法第五十七条の四第一項の改正規定、同法第五十七条の五第一項の改正規定（同項第二号の次に一号を加える部分を除く。）、同条第九項の改正規定、同法第五十七条の六の改正規定、同法第五十七条の七の改正規定、同法第五十七条の八の改正規定、同法第五十七条の九第一項の改正規定、同法第五十八条の改正規定、同法第六十一条第一項の改正規定、同条第二項の改正規定、同条第三項の改正規定、同法第六十一条の二の改正規定、同法第六十一条の三第一項の改正規定、同法第六十一条の四第一項の改正規定（「資本又は出資の金額」を「資本金の額又は出資金の額」に改める部分に限る。）、同法第六十二条の三第二項第一号の改正規定、同法第六十三条第三項第十号の改正規定、同法第六十四条第一項の改正規定、同法第六十四条の二第一項の改正規定、同条第七項の改正規定、同法第六十五条の七第一項の改正規定（「、当該事業年度終了の時において」を削り、「損金経理により引当金勘定に繰り入れる方法（確定した決算において利益又は」を「当該事業年度の確定した決算において積立金として積み立てる方法（当該事業年度の決算の確定の日までに」に改める部分に限る。）、同法第六十五条の八第一項の改正規定（「特別勘定として」を「特別勘定を設ける方法（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法を含む。）により」に改める部分に限る。）、同条第七項の改正規定（「終了の時において」を「の確定した決算」に改める部分に限る。）、同法第六十五条の十一第一項の改正規定、同法第六十五条の十二第一項の改正規定、同条第八項の改正規定、同法第六十五条の十三第一項の改正規定、同法第六十五条の十四第一項の改正規定、同条第八項の改正規定、同法第六十五条の十五第一項の改正規定、同法第六十六条の四第三項の改正規定、同法第六十六条の六第一項の改正規定（同項第一号に係る部分を除く。）、同法第六十六条の八第一項の改正規定、同法第六十六条の九の四第一項第三号の改正規定、同法第六十六条の十一の二第二項の改正規定、同法第六十七条の四の改正規定、同法第六十七条の五第一項の改正規定（「第六十七条の五第一項」を「第六十七条の六第一項」に改める部分を除く。）、同法第六十七条の十四第一項の改正規定、同条第九項を削る改正規定、同法第六十七条の十五第一項の改正規定、同条第九項の改正規定、同条第十一項及び第十二項を削る改正規定、同条第十三項の改正規定、同項を同条第十一項とする改正規定、同法第六十八条の三の二第一項の改正規定、同法第六十八条の三の三第一項第一号イの改正規定、同条第四項の改正規定、同法第六十八条の三の四第四項の改正規定、同法第六十八条の三の五第一項の改正規定（「特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律」の下に「（平成十二年法律第九十七号）」を加える部分に限る。）、同条第三項の改正規定、同法第六十八条の三の七第一項の改正規定（同項第一号に係る部分を除く。）、同法第六十八条の三の九第一項の改正規定、同法第六十八条の三の十三第一項第三号の改正規定、同法第六十八条の四十一の改正規定、同法第六十八条の四十三の改正規定（同条第一項中「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、同法第六十八条の四十四の改正規定（同条第一項中「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、同法第六十八条の四十六の改正規定（同条第一項中「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、同法第六十八条の四十八第一項の改正規定、同法第六十八条の五十の改正規定、同法第六十八条の五十三第一項の改正規定、同法第六十八条の五十四第一項の改正規定、同法第六十八条の五十五第一項の改正規定（「第一号」の下に「又は第一号の二」を加える部分及び同項第一号の次に一号を加える部分を除く。）、同条第九項の改正規定、同法第六十八条の五十六の改正規定、同法第六十八条の五十七の改正規定、同法第六十八条の五十八第一項の改正規定、同条第九項の改正規定、同法第六十八条の五十九第一項の改正規定、同法第六十八条の六十一の改正規定、同法第六十八条の六十四の改正規定、同法第六十八条の六十五第一項の改正規定、同法第六十八条の六十六第一項の改正規定（「資本又は出資の金額」を「資本金の額又は出資金の額」に改める部分に限る。）、同法第六十八条の六十八第二項第一号ハを削る改正規定、同法第六十八条の六十九第三項第十号の改正規定、同法第六十八条の七十第一項の改正規定、同法第六十八条の七十一第一項の改正規定、同条第八項の改正規定、同法第六十八条の七十八第一項の改正規定（「、当該連結事業年度終了の時において」を削り、「損金経理により引当金勘定に繰り入れる方法（当該連結親法人又はその連結子法人の確定した決算において利益又は」を「当該連結親法人又はその連結子法人の当該連結事業年度に係る確定した決算において積立金として積み立てる方法（当該連結親法人又はその連結子法人の当該連結事業年度に係る決算の確定の日までに」に改める部分に限る。）、同法第六十八条の七十九第一項の改正規定（「平成十八年三月三十一日」を「平成二十三年三月三十一日」に、「第十九号」を「第十六号」に、「第二十一号」を「第十八号」に改める部分を除く。）、同条第八項の改正規定（「第二十一号」を「第十八号」に改める部分を除く。）、同法第六十八条の八十二第一項の改正規定、同法第六十八条の八十三第一項の改正規定、同条第九項の改正規定、同法第六十八条の八十四第一項の改正規定、同法第六十八条の八十五第一項の改正規定、同条第九項の改正規定、同法第六十八条の八十五の二第一項の改正規定、同法第六十八条の八十八第三項の改正規定、同法第六十八条の九十第一項の改正規定（同項第一号に係る部分を除く。）、同法第六十八条の九十二第一項の改正規定、同法第六十八条の九十三の四第一項第三号の改正規定、同法第六十八条の九十六第一項の改正規定、同法第六十八条の百二第二項の改正規定、同条第四項の改正規定、同条第十項の改正規定、同法第六十八条の百六第三項を削る改正規定、同法第六十九条の四第三項第四号の改正規定、同法第六十九条の五の改正規定（同条第十四項を同条第十五項とする部分及び同条第十三項の次に一項を加える部分を除く。）、同法第七十一条の二の改正規定、同法第八十条の改正規定（「平成十八年三月三十一日」を「平成二十一年三月三十一日」に改める部分、同条第一号から第三号までの規定中「千分の三・五」を「千分の五」に改める部分、同条第四号に係る部分、同条第五号中「千分の一」を「千分の三」に改める部分、同条に一項を加える部分及び同条を同法第七十九条とする部分を除く。）、同法第八十条の二の改正規定（同条第一項第四号に係る部分及び同条を同法第八十条とする部分を除く。）、同法第八十条の三の改正規定（「第八号」を「第十号」に改める部分及び同条を同法第八十条の二とする部分を除く。）、同法第八十一条の改正規定（同条第四項中「又は有限会社」を削る部分、同条第二項中「又は有限会社」を削る部分及び同条第一項中「又は有限会社」を削る部分に限る。）、同法第八十二条の改正規定（「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、同法第八十三条の三第一項第一号の改正規定、同法第八十四条の五の改正規定（「別表第一第十九号（一）カ」を「別表第一第二十四号（一）カ」に改める部分を除く。）並びに同法第九十一条の四の改正規定並びに附則第七十七条、第七十八条、第八十八条第一項及び第二項、第九十条第一項から第六項まで及び第九項、第九十一条、第九十三条第二項、第九十四条、第九十五条、第九十七条、第九十八条、第百八条、第百九条第一項、第百十条、第百十一条、第百十二条第一項、第二項、第十項、第十四項、第十六項、第十八項及び第二十項、第百十五条、第百十六条、第百十八条、第百二十条第三項、第百二十一条第一項及び第二項、第百二十二条、第百二十四条、第百二十七条、第百二十八条、第百三十四条、第百三十五条第一項、第百三十六条、第百三十八条第一項、第二項、第十項、第十四項、第十六項、第十八項及び第二十項、第百四十一条、第百四十二条並びに第百四十四条の規定
suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-6/sub-2
the provisions in Article 13 amending Article 5-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 8-2, paragraph (1), item (ii) of that Act, the provisions amending Article 8-5 of that Act, the provisions amending Article 9, paragraph (1), item (vii) of that Act, the provisions amending Article 9-2, paragraph (1) of that Act, the provisions amending Article 9-3, paragraph (1), item (i) of that Act, the provisions amending Article 29-2 of that Act (excluding the part adding three paragraphs to that Article), the provisions amending Article 32, paragraph (2), item (i) of that Act, the provisions amending Article 37-10 of that Act (excluding the part deleting paragraph (3), item (iv) of that Article, the part renumbering item (v) of that paragraph as item (iv) of that paragraph, the part pertaining to item (vi) of that paragraph, and the part renumbering that item as item (v) of that paragraph), the provisions amending Article 37-11, paragraph (1) of that Act (excluding the part pertaining to item (iii) of that paragraph), the provisions amending Article 37-11-2, paragraph (2), item (iii) of that Act, the provisions amending Article 37-14-2, paragraph (1) of that Act, the provisions amending Article 37-15, paragraph (1), item (i) of that Act, the provisions amending Article 40-4, paragraph (1) of that Act (excluding the part pertaining to item (i) of that paragraph), the provisions amending Article 40-5, paragraph (1) of that Act (excluding the part replacing "Article 2, paragraph (2), item (xxi)" with "Article 2, paragraph (2), item (xx)" in item (ii) of that paragraph), the provisions amending Article 40-8, paragraph (1) of that Act (excluding the part replacing "Article 2, paragraph (2), item (xxi)" with "Article 2, paragraph (2), item (xx)" in item (iii) of that paragraph), the provisions amending Article 41-12 of that Act, the provisions amending Article 52-3 of that Act, the provisions amending Article 55 of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2008" in paragraph (1) of that Article), the provisions amending Article 55-5 of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2008" in paragraph (1) of that Article), the provisions amending Article 55-7 of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2008" in paragraph (1) of that Article), the provisions amending Article 56, paragraph (1) of that Act, the provisions amending Article 57 of that Act, the provisions amending Article 57-3, paragraph (1) of that Act, the provisions amending Article 57-4, paragraph (1) of that Act, the provisions amending Article 57-5, paragraph (1) of that Act (excluding the part adding one item after item (ii) of that paragraph), the provisions amending paragraph (9) of that Article, the provisions amending Article 57-6 of that Act, the provisions amending Article 57-7 of that Act, the provisions amending Article 57-8 of that Act, the provisions amending Article 57-9, paragraph (1) of that Act, the provisions amending Article 58 of that Act, the provisions amending Article 61, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article, the provisions amending paragraph (3) of that Article, the provisions amending Article 61-2 of that Act, the provisions amending Article 61-3, paragraph (1) of that Act, the provisions amending Article 61-4, paragraph (1) of that Act (limited to the part replacing "amount of capital or contributions" with "amount of stated capital or amount of contributed capital"), the provisions amending Article 62-3, paragraph (2), item (i) of that Act, the provisions amending Article 63, paragraph (3), item (x) of that Act, the provisions amending Article 64, paragraph (1) of that Act, the provisions amending Article 64-2, paragraph (1) of that Act, the provisions amending paragraph (7) of that Article, the provisions amending Article 65-7, paragraph (1) of that Act (limited to the part deleting ", at the end of that business year" and replacing "the method of transferring to an allowance account by accounting as an expense or loss (in the finalized settlement of accounts, ... profit or" with "the method of setting aside as a reserve in the finalized settlement of accounts for that business year (by the day on which the settlement of accounts for that business year is finalized"), the provisions amending Article 65-8, paragraph (1) of that Act (limited to the part replacing "as a special account" with "by the method of establishing a special account (including the method of setting aside as a reserve through appropriation of surplus by the day on which the settlement of accounts for that business year is finalized)"), the provisions amending paragraph (7) of that Article (limited to the part replacing "at the end of" with "in the finalized settlement of accounts for"), the provisions amending Article 65-11, paragraph (1) of that Act, the provisions amending Article 65-12, paragraph (1) of that Act, the provisions amending paragraph (8) of that Article, the provisions amending Article 65-13, paragraph (1) of that Act, the provisions amending Article 65-14, paragraph (1) of that Act, the provisions amending paragraph (8) of that Article, the provisions amending Article 65-15, paragraph (1) of that Act, the provisions amending Article 66-4, paragraph (3) of that Act, the provisions amending Article 66-6, paragraph (1) of that Act (excluding the part pertaining to item (i) of that paragraph), the provisions amending Article 66-8, paragraph (1) of that Act, the provisions amending Article 66-9-4, paragraph (1), item (iii) of that Act, the provisions amending Article 66-11-2, paragraph (2) of that Act, the provisions amending Article 67-4 of that Act, the provisions amending Article 67-5, paragraph (1) of that Act (excluding the part replacing "Article 67-5, paragraph (1)" with "Article 67-6, paragraph (1)"), the provisions amending Article 67-14, paragraph (1) of that Act, the provisions deleting paragraph (9) of that Article, the provisions amending Article 67-15, paragraph (1) of that Act, the provisions amending paragraph (9) of that Article, the provisions deleting paragraphs (11) and (12) of that Article, the provisions amending paragraph (13) of that Article, the provisions renumbering that paragraph as paragraph (11) of that Article, the provisions amending Article 68-3-2, paragraph (1) of that Act, the provisions amending Article 68-3-3, paragraph (1), item (i), (a) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending Article 68-3-4, paragraph (4) of that Act, the provisions amending Article 68-3-5, paragraph (1) of that Act (limited to the part adding "(Act No. 97 of 2000)" after "Act Partially Amending the Act on the Securitization of Specified Assets by Specific Purpose Companies, etc."), the provisions amending paragraph (3) of that Article, the provisions amending Article 68-3-7, paragraph (1) of that Act (excluding the part pertaining to item (i) of that paragraph), the provisions amending Article 68-3-9, paragraph (1) of that Act, the provisions amending Article 68-3-13, paragraph (1), item (iii) of that Act, the provisions amending Article 68-41 of that Act, the provisions amending Article 68-43 of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2008" in paragraph (1) of that Article), the provisions amending Article 68-44 of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2008" in paragraph (1) of that Article), the provisions amending Article 68-46 of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2008" in paragraph (1) of that Article), the provisions amending Article 68-48, paragraph (1) of that Act, the provisions amending Article 68-50 of that Act, the provisions amending Article 68-53, paragraph (1) of that Act, the provisions amending Article 68-54, paragraph (1) of that Act, the provisions amending Article 68-55, paragraph (1) of that Act (excluding the part adding "or item (i)-2" after "item (i)" and the part adding one item after item (i) of that paragraph), the provisions amending paragraph (9) of that Article, the provisions amending Article 68-56 of that Act, the provisions amending Article 68-57 of that Act, the provisions amending Article 68-58, paragraph (1) of that Act, the provisions amending paragraph (9) of that Article, the provisions amending Article 68-59, paragraph (1) of that Act, the provisions amending Article 68-61 of that Act, the provisions amending Article 68-64 of that Act, the provisions amending Article 68-65, paragraph (1) of that Act, the provisions amending Article 68-66, paragraph (1) of that Act (limited to the part replacing "amount of capital or contributions" with "amount of stated capital or amount of contributed capital"), the provisions deleting Article 68-68, paragraph (2), item (i), (c) of that Act, the provisions amending Article 68-69, paragraph (3), item (x) of that Act, the provisions amending Article 68-70, paragraph (1) of that Act, the provisions amending Article 68-71, paragraph (1) of that Act, the provisions amending paragraph (8) of that Article, the provisions amending Article 68-78, paragraph (1) of that Act (limited to the part deleting ", at the end of that consolidated business year" and replacing "the method of transferring to an allowance account by accounting as an expense or loss (in the finalized settlement of accounts of that consolidated parent corporation or its consolidated subsidiary corporation, ... profit or" with "the method of setting aside as a reserve in the finalized settlement of accounts of that consolidated parent corporation or its consolidated subsidiary corporation for that consolidated business year (by the day on which the settlement of accounts of that consolidated parent corporation or its consolidated subsidiary corporation for that consolidated business year is finalized"), the provisions amending Article 68-79, paragraph (1) of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2011", "item (xix)" with "item (xvi)" and "item (xxi)" with "item (xviii)"), the provisions amending paragraph (8) of that Article (excluding the part replacing "item (xxi)" with "item (xviii)"), the provisions amending Article 68-82, paragraph (1) of that Act, the provisions amending Article 68-83, paragraph (1) of that Act, the provisions amending paragraph (9) of that Article, the provisions amending Article 68-84, paragraph (1) of that Act, the provisions amending Article 68-85, paragraph (1) of that Act, the provisions amending paragraph (9) of that Article, the provisions amending Article 68-85-2, paragraph (1) of that Act, the provisions amending Article 68-88, paragraph (3) of that Act, the provisions amending Article 68-90, paragraph (1) of that Act (excluding the part pertaining to item (i) of that paragraph), the provisions amending Article 68-92, paragraph (1) of that Act, the provisions amending Article 68-93-4, paragraph (1), item (iii) of that Act, the provisions amending Article 68-96, paragraph (1) of that Act, the provisions amending Article 68-102, paragraph (2) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending paragraph (10) of that Article, the provisions deleting Article 68-106, paragraph (3) of that Act, the provisions amending Article 69-4, paragraph (3), item (iv) of that Act, the provisions amending Article 69-5 of that Act (excluding the part renumbering paragraph (14) of that Article as paragraph (15) of that Article and the part adding one paragraph after paragraph (13) of that Article), the provisions amending Article 71-2 of that Act, the provisions amending Article 80 of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2009", the part replacing "3.5/1,000" with "5/1,000" in the provisions of items (i) through (iii) of that Article, the part pertaining to item (iv) of that Article, the part replacing "1/1,000" with "3/1,000" in item (v) of that Article, the part adding one paragraph to that Article, and the part renumbering that Article as Article 79 of that Act), the provisions amending Article 80-2 of that Act (excluding the part pertaining to paragraph (1), item (iv) of that Article and the part renumbering that Article as Article 80 of that Act), the provisions amending Article 80-3 of that Act (excluding the part replacing "item (viii)" with "item (x)" and the part renumbering that Article as Article 80-2 of that Act), the provisions amending Article 81 of that Act (limited to the part deleting "or limited company" in paragraph (4) of that Article, the part deleting "or limited company" in paragraph (2) of that Article and the part deleting "or limited company" in paragraph (1) of that Article), the provisions amending Article 82 of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2008"), the provisions amending Article 83-3, paragraph (1), item (i) of that Act and the provisions amending Article 84-5 of that Act (excluding the part replacing "item (xix), (i), (n) of Appended Table 1" with "item (xxiv), (i), (n) of Appended Table 1"), and the provisions amending Article 91-4 of that Act, and the provisions of Articles 77 and 78, Article 88, paragraphs (1) and (2), Article 90, paragraphs (1) through (6) and (9), Article 91, Article 93, paragraph (2), Articles 94, 95, 97, 98 and 108, Article 109, paragraph (1), Articles 110 and 111, Article 112, paragraphs (1), (2), (10), (14), (16), (18) and (20), Articles 115, 116 and 118, Article 120, paragraph (3), Article 121, paragraphs (1) and (2), Articles 122, 124, 127, 128 and 134, Article 135, paragraph (1), Article 136, Article 138, paragraphs (1), (2), (10), (14), (16), (18) and (20), and Articles 141, 142 and 144 of the Supplementary Provisions;
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**七** 略
suppl-4181-10/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-7
Omitted
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**八** 次に掲げる規定 道路運送法等の一部を改正する法律（平成十八年法律第四十号）附則第一条第二号に定める日
suppl-4181-10/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-8
the following provisions: the date specified in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Road Transportation Act, etc. (Act No. 40 of 2006);
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**イ** 略
suppl-4181-10/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-8/sub-1
Omitted
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**ロ** 第十三条中租税特別措置法第九十条の十一第一項の改正規定
suppl-4181-10/art-1/par-1/item-8/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-8/sub-2
the provisions in Article 13 amending Article 90-11, paragraph (1) of the Act on Special Measures Concerning Taxation;
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**九** 第十三条中租税特別措置法の目次の改正規定（「第三十七条の九の三」を「第三十七条の九の四」に改める部分及び「第六十八条の八十五の二」を「第六十八条の八十五の三」に改める部分に限る。）、同法第三十一条の二第四項の改正規定、同法第三十一条の三第一項の改正規定、同法第三十三条第一項の改正規定、同法第三十五条第一項の改正規定、同法第三十六条の二第一項の改正規定、同法第三十七条の四の改正規定（「第三十七条の九の三」を「第三十七条の九の四」に改める部分に限る。）、同法第二章第四節第八款中第三十七条の九の三の次に一条を加える改正規定、同法第六十二条の三第九項の改正規定（「第六十五条の十五」を「第六十六条」に改める部分に限る。）、同法第六十五条の三第一項の改正規定、同法第六十五条の四第一項の改正規定（「第六十五条の十五」を「第六十六条」に改める部分に限る。）、同法第六十五条の五第一項の改正規定、同法第六十六条及び第六十六条の二の改正規定、同法第六十八条の六十八第九項の改正規定（「第六十八条の八十五の二」を「第六十八条の八十五の三」に改める部分に限る。）、同法第六十八条の七十四第一項の改正規定、同法第六十八条の七十五第一項及び第六十八条の七十六第一項の改正規定並びに同法第三章第十九節第四款中第六十八条の八十五の二の次に一条を加える改正規定並びに附則第八十九条第十一項、第百十二条第二十一項及び第百三十八条第二十一項の規定 国有財産の効率的な活用を推進するための国有財産法等の一部を改正する法律（平成十八年法律第三十五号）の施行の日
suppl-4181-10/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-9
the provisions in Article 13 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 37-9-3" with "Article 37-9-4" and the part replacing "Article 68-85-2" with "Article 68-85-3"), the provisions amending Article 31-2, paragraph (4) of that Act, the provisions amending Article 31-3, paragraph (1) of that Act, the provisions amending Article 33, paragraph (1) of that Act, the provisions amending Article 35, paragraph (1) of that Act, the provisions amending Article 36-2, paragraph (1) of that Act, the provisions amending Article 37-4 of that Act (limited to the part replacing "Article 37-9-3" with "Article 37-9-4"), the provisions adding one Article after Article 37-9-3 in Chapter II, Section 4, Subsection 8 of that Act, the provisions amending Article 62-3, paragraph (9) of that Act (limited to the part replacing "Article 65-15" with "Article 66"), the provisions amending Article 65-3, paragraph (1) of that Act, the provisions amending Article 65-4, paragraph (1) of that Act (limited to the part replacing "Article 65-15" with "Article 66"), the provisions amending Article 65-5, paragraph (1) of that Act, the provisions amending Articles 66 and 66-2 of that Act, the provisions amending Article 68-68, paragraph (9) of that Act (limited to the part replacing "Article 68-85-2" with "Article 68-85-3"), the provisions amending Article 68-74, paragraph (1) of that Act, the provisions amending Article 68-75, paragraph (1) and Article 68-76, paragraph (1) of that Act, and the provisions adding one Article after Article 68-85-2 in Chapter III, Section 19, Subsection 4 of that Act, and the provisions of Article 89, paragraph (11), Article 112, paragraph (21) and Article 138, paragraph (21) of the Supplementary Provisions: the date on which the Act Partially Amending the National Property Act, etc. to Promote the Efficient Use of National Property (Act No. 35 of 2006) comes into effect;
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**十** 第十三条中租税特別措置法第十四条の改正規定、同法第三十三条の三第一項の改正規定、同法第三十四条の二第二項の改正規定（同項第十二号ロを削る部分、同号ハを同号ロとし、同号ニを同号ハとする部分及び同項第十三号に係る部分を除く。）、同法第三十七条の五第一項の表の改正規定、同法第四十七条の改正規定、同法第六十五条第一項の改正規定、同法第六十五条の四第一項の改正規定（「第六十五条の十五」を「第六十六条」に改める部分、同項第十二号ロを削る部分、同号ハを同号ロとし、同号ニを同号ハとする部分及び同項第十三号に係る部分を除く。）及び同法第六十八条の三十四の改正規定並びに附則第八十三条第十項及び第十一項、第八十九条第一項、第二項、第四項、第六項及び第十項、第百七条第十二項及び第十三項、第百十二条第四項、第五項、第七項及び第九項、第百三十三条第十二項及び第十三項並びに第百三十八条第四項、第五項、第七項及び第九項の規定 中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の一部を改正する等の法律（平成十八年法律第五十四号）の施行の日
suppl-4181-10/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-10
the provisions in Article 13 amending Article 14 of the Act on Special Measures Concerning Taxation, the provisions amending Article 33-3, paragraph (1) of that Act, the provisions amending Article 34-2, paragraph (2) of that Act (excluding the part deleting item (xii), (b) of that paragraph, the part renumbering (c) of that item as (b) of that item and (d) of that item as (c) of that item, and the part pertaining to item (xiii) of that paragraph), the provisions amending the table in Article 37-5, paragraph (1) of that Act, the provisions amending Article 47 of that Act, the provisions amending Article 65, paragraph (1) of that Act, the provisions amending Article 65-4, paragraph (1) of that Act (excluding the part replacing "Article 65-15" with "Article 66", the part deleting item (xii), (b) of that paragraph, the part renumbering (c) of that item as (b) of that item and (d) of that item as (c) of that item, and the part pertaining to item (xiii) of that paragraph) and the provisions amending Article 68-34 of that Act, and the provisions of Article 83, paragraphs (10) and (11), Article 89, paragraphs (1), (2), (4), (6) and (10), Article 107, paragraphs (12) and (13), Article 112, paragraphs (4), (5), (7) and (9), Article 133, paragraphs (12) and (13), and Article 138, paragraphs (4), (5), (7) and (9) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on the Integrated Promotion of the Improvement of Urban Areas and the Revitalization of Commerce, etc. in City Centers, and Other Matters (Act No. 54 of 2006) comes into effect;
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**十一** 第十三条中租税特別措置法第五十七条の五第一項の改正規定（同項第二号の次に一号を加える部分に限る。）、同条第十二項の改正規定、同法第六十八条の五十五第一項の改正規定（「第一号」の下に「又は第一号の二」を加える部分及び同項第一号の次に一号を加える部分に限る。）及び同条第十三項の改正規定並びに附則第百九条第七項及び第百三十五条第七項の規定 保険業法等の一部を改正する法律（平成十七年法律第三十八号）の施行の日
suppl-4181-10/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-11
the provisions in Article 13 amending Article 57-5, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part adding one item after item (ii) of that paragraph), the provisions amending paragraph (12) of that Article, the provisions amending Article 68-55, paragraph (1) of that Act (limited to the part adding "or item (i)-2" after "item (i)" and the part adding one item after item (i) of that paragraph) and the provisions amending paragraph (13) of that Article, and the provisions of Article 109, paragraph (7) and Article 135, paragraph (7) of the Supplementary Provisions: the date on which the Act Partially Amending the Insurance Business Act, etc. (Act No. 38 of 2005) comes into effect;
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**十二** 第十三条中租税特別措置法第八十二条の次に二条を加える改正規定（第八十二条の三に係る部分に限る。） 海上物流の基盤強化のための港湾法等の一部を改正する法律（平成十八年法律第三十八号）の施行の日
suppl-4181-10/art-1/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-12
the provisions in Article 13 adding two Articles after Article 82 of the Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 82-3): the date on which the Act Partially Amending the Port and Harbour Act, etc. for Strengthening the Foundations of Maritime Logistics (Act No. 38 of 2006) comes into effect.
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### 第七十六条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principles of Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4181-10/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-76
**第一項** 第十三条の規定による改正後の租税特別措置法（以下附則第百五十五条までにおいて「新租税特別措置法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成十八年分以後の所得税について適用し、平成十七年分以前の所得税については、なお従前の例による。
suppl-4181-10/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-76/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation" through Article 155 of the Supplementary Provisions) apply to income tax for 2006 and subsequent years, and the provisions then in force continue to govern income tax for 2005 and prior years.
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### 第七十七条（確定申告を要しない配当所得に関する経過措置） — Transitional Measures Concerning Dividend Income for Which No Final Return Is Required
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suppl-4181-10/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-77
**第一項** 新租税特別措置法第八条の五第一項及び第三項の規定は、個人が支払を受けるべき同条第一項第一号及び第二号に規定する配当等で当該配当等の支払に係る同項第一号及び第二号の基準日が会社法施行日以後であるものについて適用し、個人が支払を受けるべき第十三条の規定による改正前の租税特別措置法（以下附則第百五十一条までにおいて「旧租税特別措置法」という。）第八条の五第一項第一号及び第二号に規定する配当等で当該配当等の支払に係る基準日が会社法施行日前であるものについては、なお従前の例による。
suppl-4181-10/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-77/par-1
The provisions of Article 8-5, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. prescribed in paragraph (1), items (i) and (ii) of that Article that an individual is to receive, for which the record date referred to in items (i) and (ii) of that paragraph pertaining to the payment of those dividends, etc. falls on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern dividends, etc. prescribed in Article 8-5, paragraph (1), items (i) and (ii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation" through Article 151 of the Supplementary Provisions) that an individual is to receive, for which the record date pertaining to the payment of those dividends, etc. falls before the Effective Date of the Companies Act.
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### 第七十八条（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends, etc. on Listed Shares, etc.
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suppl-4181-10/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-78
**第一項** 新租税特別措置法第九条の三第一項の規定は、個人又は法人が支払を受けるべき同項第一号に規定する配当等で当該配当等の支払に係る同号の基準日が会社法施行日以後であるものについて適用し、個人又は法人が支払を受けるべき旧租税特別措置法第九条の三第一項第一号に規定する配当等で当該配当等の支払に係る基準日が会社法施行日前であるものについては、なお従前の例による。
suppl-4181-10/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-78/par-1
The provisions of Article 9-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. prescribed in item (i) of that paragraph that an individual or corporation is to receive, for which the record date referred to in that item pertaining to the payment of those dividends, etc. falls on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern dividends, etc. prescribed in Article 9-3, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that an individual or corporation is to receive, for which the record date pertaining to the payment of those dividends, etc. falls before the Effective Date of the Companies Act.
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### 第七十九条（試験研究を行った場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where Experimental Research Has Been Conducted
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suppl-4181-10/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-79
**第一項** 新租税特別措置法第十条の規定は、平成十九年以後の各年分の事業所得の金額の計算上必要経費に算入される同条第七項第一号に規定する試験研究費の額及び同項第三号に規定する特別試験研究費の額について適用し、平成十八年以前の各年分の事業所得の金額の計算上必要経費に算入される旧租税特別措置法第十条第八項第一号に規定する試験研究費の額、同項第四号に規定する特別試験研究費の額及び同項第六号に規定する特別共同試験研究費の額については、なお従前の例による。
suppl-4181-10/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-79/par-1
The provisions of Article 10 of the New Act on Special Measures Concerning Taxation apply to the amount of experimental research expenses prescribed in paragraph (7), item (i) of that Article and the amount of special experimental research expenses prescribed in item (iii) of that paragraph that are included in necessary expenses in calculating the amount of business income for each year from 2007 onward, and the provisions then in force continue to govern the amount of experimental research expenses prescribed in Article 10, paragraph (8), item (i) of the Former Act on Special Measures Concerning Taxation, the amount of special experimental research expenses prescribed in item (iv) of that paragraph and the amount of special joint experimental research expenses prescribed in item (vi) of that paragraph that are included in necessary expenses in calculating the amount of business income for each year up to 2006.
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**第二項** 新租税特別措置法第十条第三項又は第五項に規定する個人のこれらの規定の適用を受けようとする年又はその年の前年の各年分の事業所得の金額の計算上必要経費に算入される同条第一項に規定する試験研究費の額のうち、旧租税特別措置法第十一条の三第一項に規定する開発研究用設備の償却費として必要経費に算入された金額がある場合における新租税特別措置法第十条第三項又は第五項の規定の施行に関し必要な経過措置は、政令で定める。
suppl-4181-10/art-79/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-79/par-2
Necessary transitional measures concerning the enforcement of the provisions of Article 10, paragraph (3) or (5) of the New Act on Special Measures Concerning Taxation in the case where, of the amount of experimental research expenses prescribed in paragraph (1) of that Article that is included in necessary expenses in calculating the amount of business income for the year for which an individual prescribed in paragraph (3) or (5) of that Article seeks the application of those provisions or for each year preceding that year, there is an amount included in necessary expenses as the depreciation allowance for equipment for development research prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, are specified by Cabinet Order.
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### 第八十条（中小企業者が機械等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Small and Medium-Sized Enterprises Have Acquired Machinery, etc.
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suppl-4181-10/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-80
**第一項** 新租税特別措置法第十条の三の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同条第一項各号に掲げる減価償却資産について適用し、個人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第十条の三第一項各号に掲げる減価償却資産については、なお従前の例による。
suppl-4181-10/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-80/par-1
The provisions of Article 10-3 of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the items of paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the items of Article 10-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured, or leased, before the Effective Date.
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### 第八十一条（情報基盤強化設備等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Has Been Acquired
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suppl-4181-10/art-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-81
**第一項** 新租税特別措置法第十条の六の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する情報基盤強化設備等について適用する。
suppl-4181-10/art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-81/par-1
The provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation apply to information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the Effective Date.
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### 第八十二条（情報通信機器等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Information and Communications Equipment, etc. Has Been Acquired
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suppl-4181-10/art-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-82
**第一項** 個人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第十条の六第一項に規定する情報通信機器等を同項に規定する事業の用に供した場合における所得税については、同条の規定は、なおその効力を有する。この場合において、同条第五項中「第三項又は前項」とあるのは「第三項若しくは前項」と、「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は所得税法等の一部を改正する等の法律（平成十八年法律第十号）第十三条の規定による改正後の租税特別措置法第十条の六第三項若しくは第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第十項中「租税特別措置法第十条の六第三項」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第八十二条の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法第十条の六第三項」と、同条第十四項第二号中「租税特別措置法第十条の六第十一項」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第八十二条の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法第十条の六第十一項」とする。
suppl-4181-10/art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-82/par-1
With regard to income tax in the case where an individual has used information and communications equipment, etc. prescribed in Article 10-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that the individual acquired or manufactured, or leased, before the Effective Date for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, in that Article, the word "又は" (or) in the phrase "paragraph (3) or the preceding paragraph" in paragraph (5) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), the phrase "if there is an amount to be deducted, that amount" in that paragraph with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-6, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), those amounts", the phrase "Article 10-6, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (10) with "Article 10-6, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 82 of the Supplementary Provisions of that Act", and the phrase "Article 10-6, paragraph (11) of the Act on Special Measures Concerning Taxation" in paragraph (14), item (ii) with "Article 10-6, paragraph (11) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 82 of the Supplementary Provisions of that Act".
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### 第八十三条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4181-10/art-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83
**第一項** 新租税特別措置法第十一条第一項（同項の表の第一号に係る部分に限る。）の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4181-10/art-83/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item of which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; hereinafter the same applies in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date.
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**第二項** 個人が施行日前に取得等をした旧租税特別措置法第十一条第一項の表の第二号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4181-10/art-83/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-2
The provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date.
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**第三項** 新租税特別措置法第十一条の二第一項（同項の表の第二号に係る部分に限る。）の規定は、個人が施行日以後に取得等をする同号の第三欄に掲げる減価償却資産について適用する。
suppl-4181-10/art-83/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-3
The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of the table in that paragraph) apply to depreciable assets listed in the third column of that item of which an individual makes an acquisition, etc. on or after the Effective Date.
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**第四項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十一条の三第一項に規定する開発研究用設備については、なお従前の例による。
suppl-4181-10/art-83/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-4
The provisions then in force continue to govern equipment for development research prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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**第五項** 新租税特別措置法第十一条の四第一項の規定は、個人が平成十八年六月一日以後に取得等をする同項の表の第一号の中欄に掲げる減価償却資産について適用し、個人が同日前に取得等をした旧租税特別措置法第十一条の六第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4181-10/art-83/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-5
The provisions of Article 11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the middle column of item (i) of the table in that paragraph of which an individual makes an acquisition, etc. on or after June 1, 2006, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before that date.
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**第六項** 個人が施行日前に取得等をした旧租税特別措置法第十一条の七第一項の表の第二号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4181-10/art-83/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-6
The provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) of the table in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date.
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**第七項** 新租税特別措置法第十一条の七第一項の規定は、個人が施行日以後に取得等をする同項に規定する再商品化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の九第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4181-10/art-83/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-7
The provisions of Article 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 11-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date.
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**第八項** 旧租税特別措置法第十三条の三第一項第三号に規定する共同改善計画につき同号の認定を施行日前に受けた個人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4181-10/art-83/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-8
With regard to depreciable assets specified in Article 13-3, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation held by an individual who obtained, before the Effective Date, the certification referred to in that item for a joint improvement plan prescribed in that item, the provisions of that Article (limited to the part pertaining to that item) remain in force.
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**第九項** 旧租税特別措置法第十三条の四第一項に規定する改善計画につき同項の認定を施行日前に受けた個人の有する同項に規定する漁船については、同条の規定は、なおその効力を有する。
suppl-4181-10/art-83/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-9
With regard to fishing vessels prescribed in Article 13-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual who obtained, before the Effective Date, the certification referred to in that paragraph for an improvement plan prescribed in that paragraph, the provisions of that Article remain in force.
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**第十項** 新租税特別措置法第十四条（第一項に係る部分に限る。）の規定は、個人が附則第一条第十号に定める日以後に取得又は新築をする同項に規定する中心市街地優良賃貸住宅について適用する。
suppl-4181-10/art-83/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-10
The provisions of Article 14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to good-quality rental housing in a central urban area prescribed in that paragraph that an individual acquires or newly builds on or after the date specified in Article 1, item (x) of the Supplementary Provisions.
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**第十一項** 個人が平成十八年三月三十一日以前に取得又は新築をした旧租税特別措置法第十四条第一項に規定する特定優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4181-10/art-83/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-11
With regard to specified good-quality rental housing prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built on or before March 31, 2006, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
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### 第八十四条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-4181-10/art-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-84
**第一項** 施行日前に旧租税特別措置法第二十条の二第二項第二号ロに規定する政令で定めるところにより委託している信託財産に係る信託の契約を締結している同条第一項の表の第二号の上欄に掲げる個人の平成十八年以後の各年分の事業所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同項中「平成十九年三月三十一日」とあるのは、「同表の第二号の中欄に規定する廃棄物の最終処分の終了の日」とする。
suppl-4181-10/art-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-84/par-1
With regard to the calculation of the amount of business income for each year from 2006 onward of an individual listed in the left-hand column of item (ii) of the table in Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation who has concluded a trust contract pertaining to trust property entrusted before the Effective Date in the manner specified by the Cabinet Order prescribed in paragraph (2), item (ii), (b) of that Article, the provisions of that Article remain in force. In this case, the phrase "March 31, 2007" in that paragraph is deemed to be replaced with "the day on which the final disposal of waste prescribed in the middle column of item (ii) of that table is completed".
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### 第八十五条（肉用牛の売却による農業所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Agricultural Income from the Sale of Beef Cattle
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suppl-4181-10/art-85 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-85
**第一項** 新租税特別措置法第二十五条第二項の規定は、平成十九年分以後の所得税について適用し、平成十八年分以前の所得税については、なお従前の例による。
suppl-4181-10/art-85/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-85/par-1
The provisions of Article 25, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to income tax for 2007 and subsequent years, and the provisions then in force continue to govern income tax for 2006 and prior years.
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### 第八十六条（社会保険診療報酬の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income from Social Insurance Medical Fees
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suppl-4181-10/art-86 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-86
**第一項** 新租税特別措置法第二十六条（第二項第二号及び第五号に係る部分に限る。）の規定は、施行日以後に行われる同項に規定する社会保険診療について適用し、施行日前に行われた旧租税特別措置法第二十六条第二項に規定する社会保険診療については、なお従前の例による。
suppl-4181-10/art-86/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-86/par-1
The provisions of Article 26 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), items (ii) and (v)) apply to social insurance medical care prescribed in that paragraph that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was provided before the Effective Date.
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**第二項** 新租税特別措置法第二十六条（第二項第六号に係る部分に限る。）の規定は、平成十八年十月一日以後に行われる同項に規定する社会保険診療について適用し、同日前に行われた旧租税特別措置法第二十六条第二項に規定する社会保険診療については、なお従前の例による。
suppl-4181-10/art-86/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-86/par-2
The provisions of Article 26 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (vi)) apply to social insurance medical care prescribed in that paragraph that is provided on or after October 1, 2006, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was provided before that date.
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### 第八十七条（中小企業者の少額減価償却資産の取得価額の必要経費算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Inclusion in Necessary Expenses of the Acquisition Cost of Small-Amount Depreciable Assets of Small and Medium-Sized Enterprises
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suppl-4181-10/art-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-87
**第一項** 新租税特別措置法第二十八条の二の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する少額減価償却資産について適用し、個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第二十八条の二第一項に規定する少額減価償却資産については、なお従前の例による。
suppl-4181-10/art-87/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-87/par-1
The provisions of Article 28-2 of the New Act on Special Measures Concerning Taxation apply to small-amount depreciable assets prescribed in paragraph (1) of that Article that an individual acquires, or manufactures or constructs, on or after the Effective Date, and the provisions then in force continue to govern small-amount depreciable assets prescribed in Article 28-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, or manufactured or constructed, before the Effective Date.
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### 第八十八条（特定の取締役等が受ける新株予約権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options, etc. Granted to Specified Directors, etc.
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suppl-4181-10/art-88 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-88
**第一項** 新租税特別措置法第二十九条の二（第一項及び第五項から第八項までに係る部分に限る。）の規定は、同条第一項に規定する取締役等が会社法施行日以後に行われる同項に規定する付与決議に基づき締結される同項の契約により与えられる同項に規定する特定新株予約権等に係る株式について適用し、旧租税特別措置法第二十九条の二第一項に規定する取締役等が会社法施行日前に行われた同項に規定する付与決議に基づき締結された同項の契約により与えられる同項に規定する特定新株予約権等に係る株式については、なお従前の例による。
suppl-4181-10/art-88/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-88/par-1
The provisions of Article 29-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1) and paragraphs (5) through (8)) apply to shares pertaining to specified share options, etc. prescribed in paragraph (1) of that Article that are granted to a director, etc. prescribed in that paragraph under a contract referred to in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern shares pertaining to specified share options, etc. prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are granted to a director, etc. prescribed in that paragraph under a contract referred to in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted before the Effective Date of the Companies Act.
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**第二項** 執行役である旧租税特別措置法第二十九条の二第一項に規定する個人が、会社法施行日前に行われた同項に規定する付与決議に基づき締結された契約（同項各号に掲げる要件が定められているものに限る。）により与えられる同項に規定する新株予約権（以下この項において「旧新株予約権」という。）につき、その者が会社法施行日前に当該契約に従って当該旧新株予約権の行使をしたもの以外の旧新株予約権は新租税特別措置法第二十九条の二第一項に規定する特定新株予約権等とみなして、同条の規定を適用する。この場合において、同条第五項中「その付与をした日の属する年の翌年一月三十一日」とあるのは、「平成十九年一月三十一日」とする。
suppl-4181-10/art-88/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-88/par-2
With regard to share options prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "old share options" in this paragraph) that are granted to an individual prescribed in that paragraph who is an executive officer under a contract concluded based on a grant resolution prescribed in that paragraph adopted before the Effective Date of the Companies Act (limited to a contract that stipulates the requirements listed in the items of that paragraph), the provisions of Article 29-2 of the New Act on Special Measures Concerning Taxation apply by deeming the old share options, other than those that the individual exercised in accordance with that contract before the Effective Date of the Companies Act, to be specified share options, etc. prescribed in paragraph (1) of that Article. In this case, the phrase "January 31 of the year following the year that includes the day of the grant" in paragraph (5) of that Article is deemed to be replaced with "January 31, 2007".
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**第三項** 新租税特別措置法第二十九条の二第九項から第十一項までの規定は、平成十九年一月一日以後に同条第九項の規定による質問又は検査をする場合について適用する。
suppl-4181-10/art-88/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-88/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-88/par-3
The provisions of Article 29-2, paragraphs (9) through (11) of the New Act on Special Measures Concerning Taxation apply in the case where questions are asked or inspections are carried out under the provisions of paragraph (9) of that Article on or after January 1, 2007.
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### 第八十九条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4181-10/art-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89
**第一項** 新租税特別措置法第三十三条の三第一項の規定は、個人が附則第一条第十号に定める日以後に行う同項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十三条の三第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4181-10/art-89/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-1
The provisions of Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in that paragraph that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 33-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
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**第二項** 新租税特別措置法第三十四条の二第二項第九号の規定は、個人が附則第一条第十号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4181-10/art-89/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-89/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-2
The provisions of Article 34-2, paragraph (2), item (ix) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
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**第三項** 個人の有する旧租税特別措置法第三十四条の二第一項に規定する土地等が、施行日前に同条第二項第十二号に規定する法人に同号（ロに係る部分に限る。）の事業の用に供するために買い取られた場合については、なお従前の例による。
suppl-4181-10/art-89/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-89/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-3
The provisions then in force continue to govern the case where land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual was purchased before the Effective Date by a corporation prescribed in paragraph (2), item (xii) of that Article in order to be used for the business referred to in that item (limited to the part pertaining to (b)).
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**第四項** 新租税特別措置法第三十四条の二第二項第十二号（ロに係る部分に限る。）の規定は、個人が附則第一条第十号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4181-10/art-89/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-89/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-4
The provisions of Article 34-2, paragraph (2), item (xii) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to (b)) apply to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
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**第五項** 新租税特別措置法第三十四条の二第二項第十三号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4181-10/art-89/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-89/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-5
The provisions of Article 34-2, paragraph (2), item (xiii) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第六項** 新租税特別措置法第三十四条の二第二項第十九号の規定は、個人が附則第一条第十号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡及び当該土地等のうち中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の一部を改正する等の法律附則第三条の規定によりなお従前の例によることとされる保留地の特例に係る同法第一条の規定による改正前の中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律（平成十年法律第九十二号）第七条第一項に規定する保留地に対応する部分の同日以後に行う譲渡については、なお従前の例による。
suppl-4181-10/art-89/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-89/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-6
The provisions of Article 34-2, paragraph (2), item (xix) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date and transfers, made on or after that date, of the portion of that land, etc. that corresponds to reserved land prescribed in Article 7, paragraph (1) of the Act on the Integrated Promotion of the Improvement of Urban Areas and the Revitalization of Commerce, etc. in City Centers (Act No. 92 of 1998) prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on the Integrated Promotion of the Improvement of Urban Areas and the Revitalization of Commerce, etc. in City Centers, and Other Matters, pertaining to the special provisions on reserved land that the provisions then in force continue to govern pursuant to the provisions of Article 3 of the Supplementary Provisions of that Act.
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**第七項** 新租税特別措置法第三十七条（第一項の表の第九号の上欄に係る部分に限る。）の規定は、個人が施行日以後に行う同欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第九号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4181-10/art-89/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-89/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-7
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the left-hand column of item (ix) of the table in paragraph (1)) apply to transfers of assets listed in that column that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of item (ix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第八項** 個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第十六号又は第十七号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4181-10/art-89/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-89/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-8
The provisions then in force continue to govern transfers of assets listed in the left-hand column of item (xvi) or item (xvii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第九項** 新租税特別措置法第三十七条（第一項の表の第十七号の下欄に係る部分に限る。）の規定は、個人が施行日以後に取得をする同欄に掲げる資産について適用し、個人が施行日前に取得をした旧租税特別措置法第三十七条第一項の表の第二十三号の下欄に掲げる資産については、なお従前の例による。
suppl-4181-10/art-89/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-89/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-9
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the right-hand column of item (xvii) of the table in paragraph (1)) apply to assets listed in that column that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of item (xxiii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date.
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**第十項** 新租税特別措置法第三十七条の五の規定は、個人が附則第一条第十号に定める日以後に行う新租税特別措置法第三十七条の五第一項に規定する譲渡資産に該当する資産の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十七条の五第一項に規定する譲渡資産に該当する資産の譲渡については、なお従前の例による。
suppl-4181-10/art-89/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-89/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-10
The provisions of Article 37-5 of the New Act on Special Measures Concerning Taxation apply to transfers of assets falling under the transferred assets prescribed in Article 37-5, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of assets falling under the transferred assets prescribed in Article 37-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
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**第十一項** 新租税特別措置法第三十七条の九の四の規定は、個人が附則第一条第九号に定める日以後に行う新租税特別措置法第三十七条の九の四第一項に規定する所有隣接土地等の交換について適用する。
suppl-4181-10/art-89/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-89/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-11
The provisions of Article 37-9-4 of the New Act on Special Measures Concerning Taxation apply to exchanges of owned adjacent land, etc. prescribed in Article 37-9-4, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.
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### 第九十条（株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.
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suppl-4181-10/art-90 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90
**第一項** 新租税特別措置法第三十七条の十第二項の規定は、個人が会社法施行日以後に行う同項に規定する株式等の同条第一項の譲渡による所得について適用し、個人が会社法施行日前に行った旧租税特別措置法第三十七条の十第二項に規定する株式等の同条第一項の譲渡による所得については、なお従前の例による。
suppl-4181-10/art-90/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-1
The provisions of Article 37-10, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to income from the transfer prescribed in paragraph (1) of that Article of shares, etc. prescribed in paragraph (2) of that Article that an individual makes on or after the effective date of the Companies Act, and the provisions then in force continue to govern income from the transfer prescribed in paragraph (1) of that Article of shares, etc. prescribed in Article 37-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual made before the effective date of the Companies Act.
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**第二項** 会社法の施行に伴う関係法律の整備等に関する法律（以下この項において「会社法関係整備法」という。）第九十八条第二項又は第二百十四条第二項の規定の適用がある場合における新租税特別措置法第三十七条の十第二項（第一号及び第四号に係る部分に限る。）の規定の適用については、同項第一号に規定する株式には、会社法関係整備法第九十八条第二項の規定によりなお従前の例によることとされた新株の引受権を含むものとし、新租税特別措置法第三十七条の十第二項第四号に規定する優先出資には、会社法関係整備法第二百十四条第二項の規定によりなお従前の例によることとされた優先出資を引き受けることができる権利を含むものとする。
suppl-4181-10/art-90/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-2
With regard to the application of the provisions of Article 37-10, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (i) and (iv)) in the case where the provisions of Article 98, paragraph (2) or Article 214, paragraph (2) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (hereinafter referred to as the "Companies Act Arrangement Act" in this paragraph) apply, shares prescribed in item (i) of that paragraph are to include rights to subscribe for new shares that the provisions then in force continue to govern pursuant to the provisions of Article 98, paragraph (2) of the Companies Act Arrangement Act, and preferred equity investments prescribed in Article 37-10, paragraph (2), item (iv) of the New Act on Special Measures Concerning Taxation are to include rights to subscribe for preferred equity investments that the provisions then in force continue to govern pursuant to the provisions of Article 214, paragraph (2) of the Companies Act Arrangement Act.
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**第三項** 新租税特別措置法第三十七条の十第三項第一号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定は、個人が同号に規定する合併により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が会社法施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第一号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する合併により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が会社法施行日前であるものについては、なお従前の例による。
suppl-4181-10/art-90/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-3
The provisions of Article 37-10, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a merger prescribed in that item, where that merger takes place on or after the effective date of the Companies Act, and the provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a merger prescribed in that item, where that merger takes place before the effective date of the Companies Act.
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**第四項** 新租税特別措置法第三十七条の十第三項第二号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定は、個人が同号に規定する分割により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が会社法施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第二号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する分割により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が会社法施行日前であるものについては、なお従前の例による。
suppl-4181-10/art-90/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-4
The provisions of Article 37-10, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a company split prescribed in that item, where that company split takes place on or after the effective date of the Companies Act, and the provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a company split prescribed in that item, where that company split takes place before the effective date of the Companies Act.
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**第五項** 新租税特別措置法第三十七条の十第三項第三号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定は、次項に定めるものを除き、個人が同号に規定する資本の払戻しにより交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該資本の払戻しに係る基準日が会社法施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第三号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する資本又は出資の減少により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該資本又は出資の減少に係る基準日が会社法施行日前であるものについては、なお従前の例による。
suppl-4181-10/art-90/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-5
Except for those specified in the following paragraph, the provisions of Article 37-10, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a refund of capital prescribed in that item, where the record date for that refund of capital is on or after the effective date of the Companies Act, and the provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a reduction of capital or contributions prescribed in that item, where the record date for that reduction of capital or contributions is before the effective date of the Companies Act.
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**第六項** 会社法第四百五十四条第一項若しくは第五項の決議又は同法第四百五十九条第一項の規定による定款の定めがある場合における取締役会の決議による新租税特別措置法第三十七条の十第三項第三号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。以下この項において同じ。）に規定する資本の払戻しにより個人が交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額については、当該資本の払戻しに係る基準日が会社法施行日前であるものであっても、新租税特別措置法第三十七条の十第三項の規定を適用する。
suppl-4181-10/art-90/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-6
With regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) that an individual receives through a refund of capital prescribed in that item made by a resolution under Article 454, paragraph (1) or paragraph (5) of the Companies Act, or by a resolution of the board of directors in the case where the articles of incorporation provide for it pursuant to the provisions of Article 459, paragraph (1) of that Act, the provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation apply even if the record date for that refund of capital is before the effective date of the Companies Act.
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**第七項** 個人が旧租税特別措置法第三十七条の十第三項第四号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する株式の消却により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該株式の消却が施行日前であるものについては、なお従前の例による。
suppl-4181-10/art-90/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-7
The provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (iv) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a cancellation of shares prescribed in that item, where that cancellation of shares took place before the Effective Date.
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**第八項** 新租税特別措置法第三十七条の十第三項第五号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定は、個人が同号に規定する事由により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該事由が施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第六号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する持分の払戻しにより交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該持分の払戻しが施行日前であるものについては、なお従前の例による。
suppl-4181-10/art-90/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-90/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-8
The provisions of Article 37-10, paragraph (3), item (v) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives by reason of an event prescribed in that item, where that event occurs on or after the Effective Date, and the provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (vi) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a refund of equity interest prescribed in that item, where that refund of equity interest took place before the Effective Date.
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**第九項** 新租税特別措置法第三十七条の十第三項第六号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定は、個人が同号に規定する組織変更により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該組織変更が会社法施行日以後であるものについて適用する。
suppl-4181-10/art-90/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-90/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-9
The provisions of Article 37-10, paragraph (3), item (vi) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through an entity conversion prescribed in that item, where that entity conversion takes place on or after the effective date of the Companies Act.
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### 第九十一条（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. Where Listed Shares, etc. Are Transferred
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suppl-4181-10/art-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-91
**第一項** 新租税特別措置法第三十七条の十一第一項の規定は、個人が会社法施行日以後に行う同項の上場株式等の譲渡について適用し、個人が会社法施行日前に行った旧租税特別措置法第三十七条の十一第一項の上場株式等の譲渡については、なお従前の例による。
suppl-4181-10/art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-91/par-1
The provisions of Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of listed shares, etc. under that paragraph that an individual makes on or after the effective date of the Companies Act, and the provisions then in force continue to govern transfers of listed shares, etc. under Article 37-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the effective date of the Companies Act.
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### 第九十二条（報告書に関する経過措置） — Transitional Measures Concerning Reports
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suppl-4181-10/art-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-92
**第一項** 新租税特別措置法第三十七条の十一の三第八項及び第九項の規定は、平成十九年一月一日以後に交付する同条第七項の報告書について適用する。
suppl-4181-10/art-92/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-92/par-1
The provisions of Article 37-11-3, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to reports under paragraph (7) of that Article that are delivered on or after January 1, 2007.
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### 第九十三条（株式交換又は株式移転に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Share Exchanges or Share Transfers
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suppl-4181-10/art-93 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-93
**第一項** 個人が平成十八年十月一日前に行った旧租税特別措置法第三十七条の十四第一項に規定する特定子会社株式の同項の移転による譲渡については、なお従前の例による。
suppl-4181-10/art-93/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-93/par-1
The provisions then in force continue to govern transfers of specified subsidiary shares prescribed in Article 37-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are effected through the transfer under that paragraph and that an individual made before October 1, 2006.
machine translation, not official
**第二項** 個人が会社法施行日から平成十八年九月三十日までの間に行う旧租税特別措置法第三十七条の十四第一項に規定する特定子会社株式の同項の移転に係る同条の規定の適用については、同項中「商法第三百五十二条第一項の株式交換又は同法第三百六十四条第一項の株式移転」とあるのは「株式交換又は株式移転」と、「同法第三百五十二条第一項の完全子会社」とあるのは「会社法第七百六十八条第一項第一号に規定する株式交換完全子会社又は同法第七百七十三条第一項第五号に規定する株式移転完全子会社」と、「第三百五十二条第一項の完全親会社」とあるのは「第七百六十七条に規定する株式交換完全親会社又は同法第七百七十三条第一項第一号に規定する株式移転設立完全親会社」と、「商法第三百五十二条第二項又は第三百六十四条第二項」とあるのは「会社法第七百六十九条第三項又は第七百七十四条第二項」とする。
suppl-4181-10/art-93/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-93/par-2
With regard to the application of the provisions of Article 37-14 of the Former Act on Special Measures Concerning Taxation to the transfer under paragraph (1) of that Article of specified subsidiary shares prescribed in that paragraph that an individual makes during the period from the effective date of the Companies Act to September 30, 2006, the phrase "share exchange under Article 352, paragraph (1) of the Commercial Code or share transfer under Article 364, paragraph (1) of that Code" in that paragraph is deemed to be replaced with "share exchange or share transfer"; the phrase "wholly owned subsidiary company under Article 352, paragraph (1) of that Code" with "wholly owned subsidiary company resulting from the share exchange prescribed in Article 768, paragraph (1), item (i) of the Companies Act or wholly owned subsidiary company resulting from a share transfer prescribed in Article 773, paragraph (1), item (v) of that Act"; the phrase "wholly owning parent company under Article 352, paragraph (1)" with "wholly owning parent company in a share exchange prescribed in Article 767 or wholly owning parent company incorporated in a share transfer prescribed in Article 773, paragraph (1), item (i) of that Act"; and the phrase "Article 352, paragraph (2) or Article 364, paragraph (2) of the Commercial Code" with "Article 769, paragraph (3) or Article 774, paragraph (2) of the Companies Act".
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### 第九十四条（特定上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Capital Gains, etc. from Specified Listed Shares, etc.
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suppl-4181-10/art-94 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-94 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-94
**第一項** 新租税特別措置法第三十七条の十四第一項の規定は、個人が会社法施行日以後に行う同項の特定上場株式等の譲渡について適用し、個人が会社法施行日前に行った旧租税特別措置法第三十七条の十四の二第一項の特定上場株式等の譲渡については、なお従前の例による。
suppl-4181-10/art-94/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-94/par-1
The provisions of Article 37-14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of specified listed shares, etc. under that paragraph that an individual makes on or after the effective date of the Companies Act, and the provisions then in force continue to govern transfers of specified listed shares, etc. under Article 37-14-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the effective date of the Companies Act.
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### 第九十五条（公社債等の譲渡等による所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer, etc. of Public and Corporate Bonds, etc.
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suppl-4181-10/art-95 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-95 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-95
**第一項** 新租税特別措置法第三十七条の十五（第一項第一号に係る部分に限る。）の規定は、会社法施行日以後に行われる同号に規定する公社債等の同号に規定する譲渡について適用し、会社法施行日前に行われた旧租税特別措置法第三十七条の十五第一項第一号に規定する公社債等の譲渡については、なお従前の例による。
suppl-4181-10/art-95/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-95/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-95/par-1
The provisions of Article 37-15 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (i)) apply to transfers prescribed in that item of public and corporate bonds, etc. prescribed in that item that are made on or after the effective date of the Companies Act, and the provisions then in force continue to govern transfers of public and corporate bonds, etc. prescribed in Article 37-15, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that were made before the effective date of the Companies Act.
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### 第九十六条（物納による譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Capital Gains, etc. from Payment in Kind
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suppl-4181-10/art-96 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-96
**第一項** 新租税特別措置法第四十条の三の規定は、個人が施行日以後に行う同条に規定する物納について適用し、個人が施行日前に行った旧租税特別措置法第四十条の三に規定する物納については、なお従前の例による。
suppl-4181-10/art-96/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-96/par-1
The provisions of Article 40-3 of the New Act on Special Measures Concerning Taxation apply to payments in kind prescribed in that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern payments in kind prescribed in Article 40-3 of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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### 第九十七条（居住者に係る特定外国子会社等の留保金額の総収入金額算入に関する経過措置） — Transitional Measures Concerning Inclusion in Gross Revenue of Retained Income of the Specified Foreign Subsidiary, etc. of a Resident
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suppl-4181-10/art-97 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-97 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-97
**第一項** 新租税特別措置法第四十条の四第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項に規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧租税特別措置法第四十条の四第一項に規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。
suppl-4181-10/art-97/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-97/par-1
The provisions of Article 40-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, etc. prescribed in that paragraph whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.
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**第二項** 新租税特別措置法第四十条の五第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項に規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧租税特別措置法第四十条の五第一項に規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。
suppl-4181-10/art-97/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-97/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-97/par-2
The provisions of Article 40-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, etc. prescribed in that paragraph whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in Article 40-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.
machine translation, not official
### 第九十八条（居住者に係る特定外国信託の留保金額の総収入金額算入に関する経過措置） — Transitional Measures Concerning Inclusion in Gross Revenue of Retained Income of the Specified Foreign Trust of a Resident
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suppl-4181-10/art-98 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-98
**第一項** 新租税特別措置法第四十条の八第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項に規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧租税特別措置法第四十条の八第一項に規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。
suppl-4181-10/art-98/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-98/par-1
The provisions of Article 40-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, etc. prescribed in that paragraph whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in Article 40-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.
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### 第九十九条（同居の特別障害者に係る扶養控除等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction for Dependents, etc. for Special Persons with Disabilities Living Together
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suppl-4181-10/art-99 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-99 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-99
**第一項** 平成十八年十二月三十一日以前に支払うべき所得税法第百八十三条第一項に規定する給与等について旧租税特別措置法第四十一条の十六第四項の規定により読み替えられた第十四条の規定による廃止前の経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律別表第一から別表第三までを適用する場合における当該給与等については、なお従前の例による。
suppl-4181-10/art-99/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-99/par-1
The provisions then in force continue to govern salary, etc. prescribed in Article 183, paragraph (1) of the Income Tax Act that is to be paid on or before December 31, 2006, in the case where Appended Tables 1 through 3 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. before its repeal by the provisions of Article 14, as read with the replacement of terms pursuant to the provisions of Article 41-16, paragraph (4) of the Former Act on Special Measures Concerning Taxation, are applied to that salary, etc.
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### 第百条（所得税法の特例と定率による税額控除の特例との調整に関する経過措置） — Transitional Measures Concerning Adjustment Between the Special Provisions of the Income Tax Act and the Special Provisions on Tax Credit at a Fixed Rate
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suppl-4181-10/art-100 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-100
**第一項** 平成十八年分の所得税につき新租税特別措置法第三条の三第四項後段、第八条の三第四項第一号、第九条、第十条、第十条の二第三項若しくは第四項、第十条の三第三項から第五項まで若しくは第十一項、第十条の四第三項から第五項まで若しくは第十一項、第十条の五第三項から第五項まで若しくは第十一項、第十条の六第三項から第五項まで若しくは第十一項、第十条の七、第二十五条、第二十八条の四、第二章第四節第二款から第八款まで、第三十七条の十から第三十七条の十三の三まで、第三十九条、第四十条の二第二項、同章第五節、第四十一条の七第二項又は第四十一条の十四から第四十一条の十九の二までの規定の適用がある個人については、旧租税特別措置法第四十二条の三の二の規定は、なおその効力を有する。この場合において、同条第一項中「第三十七条の十四」とあるのは「第三十七条の十三の三」と、「第四十一条の十九」とあるのは「第四十一条の十九の二」と、「所得税等負担軽減措置法第六条」とあるのは「経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（以下この条において「所得税等負担軽減措置法」という。）第六条」とする。
suppl-4181-10/art-100/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-100/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-100/par-1
With regard to an individual to whom, for income tax for 2006, the provisions of the second sentence of Article 3-3, paragraph (4), Article 8-3, paragraph (4), item (i), Article 9, Article 10, Article 10-2, paragraph (3) or (4), Article 10-3, paragraphs (3) through (5) or paragraph (11), Article 10-4, paragraphs (3) through (5) or paragraph (11), Article 10-5, paragraphs (3) through (5) or paragraph (11), Article 10-6, paragraphs (3) through (5) or paragraph (11), Article 10-7, Article 25, Article 28-4, Chapter II, Section 4, Subsections 2 through 8, Articles 37-10 through 37-13-3, Article 39, Article 40-2, paragraph (2), Section 5 of that Chapter, Article 41-7, paragraph (2), or Articles 41-14 through 41-19-2 of the New Act on Special Measures Concerning Taxation apply, the provisions of Article 42-3-2 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "Article 37-14" in paragraph (1) of that Article is deemed to be replaced with "Article 37-13-3"; the phrase "Article 41-19" with "Article 41-19-2"; and the phrase "Article 6 of the Income Tax and Corporation Tax Burden Reduction Act" with "Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (hereinafter referred to as the 'Income Tax and Corporation Tax Burden Reduction Act' in this Article)".
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### 第百一条（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整） — Adjustment Between the Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Tax Credit at a Fixed Rate
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suppl-4181-10/art-101 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-101 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-101
**第一項** 附則第七十九条から第八十二条まで、第八十九条から第九十一条まで又は第九十三条の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第七十九条から第八十二条まで、第八十九条から第九十一条まで及び第九十三条の規定並びに」とする。
suppl-4181-10/art-101/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-101/par-1
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. in the case where the provisions of Articles 79 through 82, Articles 89 through 91 or Article 93 of the Supplementary Provisions apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Articles 79 through 82, Articles 89 through 91 and Article 93 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), and".
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### 第百二条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4181-10/art-102 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-102 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-102
**第一項** 新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下附則第百十九条までにおいて同じ。）の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-102/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-102/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-102/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter up to Article 119 of the Supplementary Provisions) for business years beginning on or after the Effective Date and to corporation tax of a consolidated parent corporation, or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, for consolidated business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date and corporation tax of a consolidated parent corporation, or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, for consolidated business years that began before the Effective Date.
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### 第百三条（試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted
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suppl-4181-10/art-103 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-103
**第一項** 新租税特別措置法第四十二条の四第三項又は第七項に規定する法人のこれらの規定の適用を受けようとする事業年度又は当該事業年度開始の日の前日を含む事業年度の所得の金額の計算上損金の額に算入される同条第一項に規定する試験研究費の額（当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度の連結所得の金額の計算上損金の額に算入される新租税特別措置法第六十八条の九第一項に規定する試験研究費の額）のうち、旧租税特別措置法第四十四条の三第一項に規定する開発研究用設備の償却費として損金の額に算入された金額がある場合における新租税特別措置法第四十二条の四第三項又は第七項の規定の施行に関し必要な経過措置は、政令で定める。
suppl-4181-10/art-103/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-103/par-1
Necessary transitional measures for the enforcement of the provisions of Article 42-4, paragraph (3) or (7) of the New Act on Special Measures Concerning Taxation in the case where the amount of experimental research expenses prescribed in paragraph (1) of that Article that is included in deductible expenses in calculating the amount of income for the business year for which a corporation prescribed in paragraph (3) or (7) of that Article seeks to apply those provisions, or for the business year that includes the day before the first day of that business year (where the business year that includes the day before the first day of that business year falls under a consolidated business year, the amount of experimental research expenses prescribed in Article 68-9, paragraph (1) of the New Act on Special Measures Concerning Taxation that is included in deductible expenses in calculating the amount of consolidated income for that consolidated business year), includes an amount that was included in deductible expenses as a depreciation allowance for equipment for development research prescribed in Article 44-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, are specified by Cabinet Order.
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### 第百四条（中小企業者等が機械等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Small and Medium Sized Enterprises, etc. Have Acquired Machinery, etc., etc.
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suppl-4181-10/art-104 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-104 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-104
**第一項** 新租税特別措置法第四十二条の六の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同条第一項各号に掲げる減価償却資産について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の六第一項各号に掲げる減価償却資産については、なお従前の例による。
suppl-4181-10/art-104/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-104/par-1
The provisions of Article 42-6 of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the items of paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the items of Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured, or leased, before the Effective Date.
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### 第百五条（情報基盤強化設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired, etc.
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suppl-4181-10/art-105 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-105
**第一項** 新租税特別措置法第四十二条の十一の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する情報基盤強化設備等について適用する。
suppl-4181-10/art-105/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-105/par-1
The provisions of Article 42-11 of the New Act on Special Measures Concerning Taxation apply to information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the Effective Date.
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### 第百六条（情報通信機器等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information and Communications Equipment, etc. Is Acquired, etc.
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suppl-4181-10/art-106 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-106 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-106
**第一項** 法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の十一第一項に規定する情報通信機器等を同項に規定する事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第八項 第六項又は前項 第六項若しくは前項
控除される金額がある場合には、当該金額 控除される金額がある場合又は所得税法等の一部を改正する等の法律（平成十八年法律第十号。第十項において「平成十八年改正法」という。）第十三条の規定による改正後の租税特別措置法（第十一項及び第十二項において「新租税特別措置法」という。）第四十二条の十一第二項若しくは第三項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額
第十項 第六十八条の十五第六項又は第七項 平成十八年改正法附則第百三十二条の規定によりなおその効力を有するものとされる平成十八年改正法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の十五第六項又は第七項
第十一項 第六十八条の十五第二項 旧効力措置法第六十八条の十五第二項
次項、第四十二条の四第十一項 次項並びに新租税特別措置法第四十二条の四第十項
前条第六項及び第七項 第四十二条の十第六項及び第七項、第四十二条の十一第六項及び第七項
第六十八条の十五第七項 旧効力措置法第六十八条の十五第七項
第六十八条の十五第九項 旧効力措置法第六十八条の十五第九項
第十二項 第六十八条の十五第六項 旧効力措置法第六十八条の十五第六項
同法第六十六条第一項 法人税法第六十六条第一項
前項、第四十二条の四第十一項 前項並びに新租税特別措置法第四十二条の四第十項
前条第六項及び第七項 第四十二条の十第六項及び第七項、第四十二条の十一第六項及び第七項
第十六項 第六十八条の十五第六項 旧効力措置法第六十八条の十五第六項
同法第二条第三十一号の三 法人税法第二条第三十一号の三
第六十八条の十五第八項 旧効力措置法第六十八条の十五第八項
第十七項 第六十七条第二項 第六十七条第三項
又は租税特別措置法第四十二条の十一第六項 又は所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百六条の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下「旧効力単体措置法」という。）第四十二条の十一第六項
及び租税特別措置法第四十二条の十一第六項 及び旧効力単体措置法第四十二条の十一第六項
第十八項 租税特別措置法第四十二条の十一第十一項又は第十二項（ 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百六条の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力単体措置法」という。）第四十二条の十一第十一項又は第十二項（
同条第二項 同条第三項
租税特別措置法第四十二条の十一第十一項又は第十二項」 旧効力単体措置法第四十二条の十一第十一項又は第十二項」
suppl-4181-10/art-106/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-106/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-106/par-1
With regard to corporation tax in the case where a corporation has used information and communications equipment, etc. prescribed in Article 42-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it acquired or manufactured, or leased, before the Effective Date for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (8) paragraph (6) "又は" (or) the preceding paragraph paragraph (6) "若しくは" (or, joining a smaller group of alternatives) the preceding paragraph
where there is an amount to be deducted, that amount where there is an amount to be deducted, or where there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-11, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006; referred to as the "2006 Amendment Act" in paragraph (10)) (referred to as the "New Act on Special Measures Concerning Taxation" in paragraphs (11) and (12)), those amounts
Paragraph (10) Article 68-15, paragraph (6) or (7) Article 68-15, paragraph (6) or (7) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the 2006 Amendment Act, which remains in force pursuant to the provisions of Article 132 of the Supplementary Provisions of the 2006 Amendment Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
Paragraph (11) Article 68-15, paragraph (2) Article 68-15, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
the following paragraph, Article 42-4, paragraph (11) the following paragraph and Article 42-4, paragraph (10) of the New Act on Special Measures Concerning Taxation
paragraphs (6) and (7) of the preceding Article Article 42-10, paragraphs (6) and (7), Article 42-11, paragraphs (6) and (7)
Article 68-15, paragraph (7) Article 68-15, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-15, paragraph (9) Article 68-15, paragraph (9) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (12) Article 68-15, paragraph (6) Article 68-15, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 66, paragraph (1) of that Act Article 66, paragraph (1) of the Corporation Tax Act
the preceding paragraph, Article 42-4, paragraph (11) the preceding paragraph and Article 42-4, paragraph (10) of the New Act on Special Measures Concerning Taxation
paragraphs (6) and (7) of the preceding Article Article 42-10, paragraphs (6) and (7), Article 42-11, paragraphs (6) and (7)
Paragraph (16) Article 68-15, paragraph (6) Article 68-15, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 2, item (xxxi)-3 of that Act Article 2, item (xxxi)-3 of the Corporation Tax Act
Article 68-15, paragraph (8) Article 68-15, paragraph (8) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (17) Article 67, paragraph (2) Article 67, paragraph (3)
or Article 42-11, paragraph (6) of the Act on Special Measures Concerning Taxation or Article 42-11, paragraph (6) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 106 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations")
and Article 42-11, paragraph (6) of the Act on Special Measures Concerning Taxation and Article 42-11, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Paragraph (18) Article 42-11, paragraph (11) or (12) of the Act on Special Measures Concerning Taxation ( Article 42-11, paragraph (11) or (12) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 106 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article) (
paragraph (2) of that Article paragraph (3) of that Article
Article 42-11, paragraph (11) or (12) of the Act on Special Measures Concerning Taxation" Article 42-11, paragraph (11) or (12) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"
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### 第百七条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4181-10/art-107 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107
**第一項** 新租税特別措置法第四十三条第一項（同項の表の第一号に係る部分に限る。）の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4181-10/art-107/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第二項** 法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項の表の第二号又は第四号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4181-10/art-107/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-107/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-2
The provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) or item (iv) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第三項** 新租税特別措置法第四十四条第一項（同項の表の第二号に係る部分に限る。）の規定は、法人が施行日以後に取得等をする同号の第三欄に掲げる減価償却資産について適用する。
suppl-4181-10/art-107/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-107/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-3
The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to depreciable assets listed in the third column of that item for which a corporation makes an acquisition, etc. on or after the Effective Date.
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**第四項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十四条の三第一項に規定する開発研究用設備については、なお従前の例による。
suppl-4181-10/art-107/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-107/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-4
The provisions then in force continue to govern equipment for development research prescribed in Article 44-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第五項** 新租税特別措置法第四十四条の四第一項（同項の表の第一号又は第二号に係る部分に限る。）の規定は、法人が平成十八年六月一日以後に取得等をする同表の第一号又は第二号の中欄に掲げる減価償却資産について適用し、法人が同日前に取得等をした旧租税特別措置法第四十四条の六第一項の表の第一号又は第二号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4181-10/art-107/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-107/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-5
The provisions of Article 44-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) or item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of item (i) or item (ii) of that table for which a corporation makes an acquisition, etc. on or after June 1, 2006, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) or item (ii) of the table in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before that date.
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**第六項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の七第一項の表の第四号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4181-10/art-107/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-107/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-6
The provisions then in force continue to govern depreciable assets listed in the middle column of item (iv) of the table in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第七項** 新租税特別措置法第四十四条の七第一項の規定は、法人が施行日以後に取得等をする同項に規定する再商品化設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の九第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4181-10/art-107/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-107/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-7
The provisions of Article 44-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 44-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第八項** 新租税特別措置法第四十六条の二第二項（同項の表の第五号に係る部分に限る。）の規定は、法人が施行日以後に取得又は製作をする同号の中欄に掲げる減価償却資産について適用する。
suppl-4181-10/art-107/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-107/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-8
The provisions of Article 46-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (v) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a corporation acquires or manufactures on or after the Effective Date.
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**第九項** 新租税特別措置法第四十六条の二第三項第三号の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-107/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-107/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-9
The provisions of Article 46-2, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date.
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**第十項** 旧租税特別措置法第四十六条の三第一項第二号に規定する共同改善計画につき同号の認定を施行日前に受けた法人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4181-10/art-107/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-107/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-10
With regard to depreciable assets specified in Article 46-3, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that are held by a corporation that received, before the Effective Date, the certification under that item for a joint improvement plan prescribed in that item, the provisions of that Article (limited to the part concerning that item) remain in force.
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**第十一項** 旧租税特別措置法第四十六条の四第一項に規定する改善計画につき同項の認定を施行日前に受けた法人の有する同項に規定する漁船については、同条の規定は、なおその効力を有する。
suppl-4181-10/art-107/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-107/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-11
With regard to fishing vessels prescribed in Article 46-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held by a corporation that received, before the Effective Date, the certification under that paragraph for an improvement plan prescribed in that paragraph, the provisions of that Article remain in force.
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**第十二項** 新租税特別措置法第四十七条（第一項に係る部分に限る。）の規定は、法人が附則第一条第十号に定める日以後に取得又は新築をする同項に規定する中心市街地優良賃貸住宅について適用する。
suppl-4181-10/art-107/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-107/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-12
The provisions of Article 47 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1)) apply to good-quality rental housing in a central urban area prescribed in that paragraph that a corporation acquires or newly constructs on or after the date specified in Article 1, item (x) of the Supplementary Provisions.
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**第十三項** 法人が平成十八年三月三十一日以前に取得又は新築をした旧租税特別措置法第四十七条第一項に規定する特定優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
適格事後設立 適格現物分配（以下この項において「適格合併等」という。）
適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。） 適格合併等
又は現物出資法人 、現物出資法人又は現物分配法人
又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日 にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。
第六十八条の三十四第一項 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十三条第十三項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法第六十八条の三十四第一項
suppl-4181-10/art-107/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-107/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-13
With regard to specified good-quality rental housing prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed on or before March 31, 2006, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the terms and phrases listed in the left-hand column of the following table that appear in paragraph (2) of that Article are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
qualified post-formation acquisition of assets qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph) qualified merger, etc.
or corporation making a contribution in kind , corporation making a contribution in kind or corporation making a distribution in kind
or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off , the day before the date of that qualified merger, and in the case of a qualified in-kind distribution that falls under a distribution of all residual assets, the date on which the residual assets related to that qualified in-kind distribution are determined.
Article 68-34, paragraph (1) Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 133, paragraph (13) of the Supplementary Provisions of that Act
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### 第百八条（準備金方式による特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation by the Reserve Method
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suppl-4181-10/art-108 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-108 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-108
**第一項** 新租税特別措置法第五十二条の三の規定は、同条第一項から第三項までに規定する法人の会社法施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第五十二条の三第一項から第三項までに規定する法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-108/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-108/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-108/par-1
The provisions of Article 52-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation prescribed in paragraphs (1) through (3) of that Article for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation prescribed in Article 52-3, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation for business years that ended before the effective date of the Companies Act.
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### 第百九条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-4181-10/art-109 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-109 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-109
**第一項** 新租税特別措置法第五十五条第一項、第五十五条の五第一項、第五十五条の七第一項、第五十七条第一項、第五十七条の五第一項（第二号の二に係る部分を除く。）、第五十七条の六第一項、第五十七条の八第一項並びに第五十八条第一項及び第二項の規定は、これらの規定に規定する法人の会社法施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第五十五条第一項、第五十五条の五第一項、第五十五条の七第一項、第五十七条第一項、第五十七条の五第一項、第五十七条の六第一項、第五十七条の八第一項並びに第五十八条第一項及び第二項に規定する法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-109/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-109/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-109/par-1
The provisions of Article 55, paragraph (1), Article 55-5, paragraph (1), Article 55-7, paragraph (1), Article 57, paragraph (1), Article 57-5, paragraph (1) (excluding the part concerning item (ii)-2), Article 57-6, paragraph (1), Article 57-8, paragraph (1), and Article 58, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation prescribed in those provisions for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation prescribed in Article 55, paragraph (1), Article 55-5, paragraph (1), Article 55-7, paragraph (1), Article 57, paragraph (1), Article 57-5, paragraph (1), Article 57-6, paragraph (1), Article 57-8, paragraph (1), and Article 58, paragraphs (1) and (2) of the Former Act on Special Measures Concerning Taxation for business years that ended before the effective date of the Companies Act.
machine translation, not official
**第二項** 新租税特別措置法第五十五条の六の規定は、同条第一項の表の上欄に掲げる法人の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第五十五条の六第一項の表の第一号又は第三号の上欄に掲げる法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-109/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-109/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-109/par-2
The provisions of Article 55-6 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation listed in the left-hand column of the table in paragraph (1) of that Article for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation listed in the left-hand column of item (i) or item (iii) of the table in Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that ended before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第五十五条の六第一項の表の上欄に掲げる法人の施行日以後に終了する事業年度であって、会社法施行日前に終了する事業年度の同項の規定の適用については、同項中「損金経理の方法」とあるのは「損金経理の方法（確定した決算において利益又は剰余金の処分により積立金として積み立てる方法を含む。）」と、「積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特定災害防止準備金として積み立てたときを含む。）」とあるのは「積み立てたとき」とする。
suppl-4181-10/art-109/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-109/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-109/par-3
With regard to the application of the provisions of Article 55-6, paragraph (1) of the New Act on Special Measures Concerning Taxation for a business year of a corporation listed in the left-hand column of the table in that paragraph that ends on or after the Effective Date and ends before the effective date of the Companies Act, the phrase "method of accounting as an expense or loss" in that paragraph is deemed to be replaced with "method of accounting as an expense or loss (including the method of accumulating it as a reserve fund through the appropriation of profits or surplus in the finalized settlement of accounts)", and the phrase "accumulates it (including where it accumulates it as a reserve for specified disaster prevention by the method of accumulating it as a reserve fund through the appropriation of surplus by the date on which the settlement of accounts for that business year is finalized)" with "accumulates it".
machine translation, not official
**第四項** 施行日前に旧租税特別措置法第五十五条の六第二項第二号ロに規定する政令で定めるところにより委託している信託財産に係る信託の契約を締結している同条第一項の表の第二号の上欄に掲げる法人（次項において「信託契約締結法人」という。）の施行日以後に終了する事業年度（会社法施行日前に終了する事業年度に限る。）の所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 平成十九年三月三十一日 同表の第二号の中欄に規定する廃棄物の最終処分の終了の日（第九項において「廃棄物最終処分終了の日」という。）
第三項 第六十八条の四十五第一項 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五条第四項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の四十五第一項
第四項から第七項まで 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第九項 平成十九年三月三十一日 廃棄物最終処分終了の日
第十一項 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第六十八条の四十五第十項前段 旧効力措置法第六十八条の四十五第十項前段
第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「第六十八条の四十五第十項 第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五条第四項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力連結措置法」という。）第六十八条の四十五第十項
同条第十三項前段中「第六十八条の四十三第十項」とあるのは「第六十八条の四十五第十項 同条第十三項前段中「第六十八条の四十三第十項」とあるのは「旧効力連結措置法第六十八条の四十五第十項
第五十五条の六第二項 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九条第四項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力単体措置法」という。）第五十五条の六第二項
「同条第十項」とあるのは「第六十八条の四十五第十項 「同条第十項」とあるのは「旧効力連結措置法第六十八条の四十五第十項
第十二項 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第十三項 第五十五条の六第二項 旧効力単体措置法第五十五条の六第二項
第六十八条の四十五第十一項 旧効力連結措置法第六十八条の四十五第十一項
第十四項 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第十五項 第五十五条の六第二項 旧効力単体措置法第五十五条の六第二項
第六十八条の四十五第十三項 旧効力連結措置法第六十八条の四十五第十三項
第十六項 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第十七項 第五十五条の六第二項 旧効力単体措置法第五十五条の六第二項
suppl-4181-10/art-109/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-109/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-109/par-4
With regard to the calculation of the amount of income for a business year ending on or after the Effective Date (limited to a business year ending before the effective date of the Companies Act) of a corporation listed in the left-hand column of item (ii) of the table in Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that, before the Effective Date, has concluded a trust contract relating to trust property it entrusts in accordance with the provisions of Cabinet Order prescribed in paragraph (2), item (ii), (b) of that Article (referred to as a "corporation that has concluded a trust contract" in the following paragraph), the provisions of that Article remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) March 31, 2007 the date of completion of the final disposal of waste prescribed in the middle column of item (ii) of that table (referred to as the "date of completion of the final disposal of waste" in paragraph (9))
Paragraph (3) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 135, paragraph (4) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
Paragraphs (4) through (7) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (9) March 31, 2007 the date of completion of the final disposal of waste
Paragraph (11) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of Article 68-45, paragraph (10) the first sentence of Article 68-45, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-45, paragraph (10) the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-45, paragraph (10) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 135, paragraph (4) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in this Article)
the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-45, paragraph (10) the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-45, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 55-6, paragraph (2) Article 55-6, paragraph (2) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 109, paragraph (4) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article)
the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-45, paragraph (10) the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-45, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Paragraph (12) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (13) Article 55-6, paragraph (2) Article 55-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 68-45, paragraph (11) Article 68-45, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Paragraph (14) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (15) Article 55-6, paragraph (2) Article 55-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 68-45, paragraph (13) Article 68-45, paragraph (13) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Paragraph (16) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (17) Article 55-6, paragraph (2) Article 55-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
machine translation, not official
**第五項** 信託契約締結法人の施行日以後に終了する事業年度（会社法施行日以後に終了する事業年度に限る。）の所得の金額の計算については、旧租税特別措置法第五十五条の六の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 平成十九年三月三十一日 同表の第二号の中欄に規定する廃棄物の最終処分の終了の日（第九項において「廃棄物最終処分終了の日」という。）
損金経理の方法（確定した決算において利益又は剰余金の処分により積立金として積み立てる方法を含む。） 損金経理の方法
積み立てたとき 積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特定災害防止準備金として積み立てたときを含む。）
第一項の表の第二号 第十五条の二の三 第十五条の二の四
第二項第一号ロ 連結事業年度に 所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法（以下この条において「令和二年旧措置法」という。）第二条第二項第十九号に規定する連結事業年度（以下この条において「連結事業年度」という。）に
第三項 第六十八条の四十五第一項 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五条第五項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の四十五第一項
第四項から第六項まで 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第七項 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（ について、法人税法第六十四条の十第四項から第六項までの規定により同法第六十四条の九第一項の規定による承認が効力を失つた場合で、かつ、当該法人が
により、当該 により、その効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失つた日）を含む
場合を含む。） 場合に
第八項 前条第六項 所得税法等の一部を改正する法律（平成三十一年法律第六号）第十一条の規定による改正前の租税特別措置法第五十五条の二第三項
第九項 平成十九年三月三十一日 廃棄物最終処分終了の日
第十一項 第五十五条第十一項 令和二年旧措置法第五十五条第十一項
第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第六十八条の四十五第十項前段 旧効力措置法第六十八条の四十五第十項前段
第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「第六十八条の四十五第十項 令和二年旧措置法第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五条第五項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力連結措置法」という。）第六十八条の四十五第十項
同条第十三項前段中「第六十八条の四十三第十項」とあるのは「第六十八条の四十五第十項 同条第十三項前段中「第六十八条の四十三第十項」とあるのは「旧効力連結措置法第六十八条の四十五第十項
第五十五条の六第二項 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九条第五項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力単体措置法」という。）第五十五条の六第二項
「同条第十項」とあるのは「第六十八条の四十五第十項 「同条第十項」とあるのは「旧効力連結措置法第六十八条の四十五第十項
第十二項 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第十三項 第五十五条第十五項前段 令和二年旧措置法第五十五条第十五項前段
第五十五条の六第二項 旧効力単体措置法第五十五条の六第二項
第六十八条の四十五第十一項 旧効力連結措置法第六十八条の四十五第十一項
第十四項 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第十五項 第五十五条第十九項前段 令和二年旧措置法第五十五条第十九項前段
第五十五条の六第二項 旧効力単体措置法第五十五条の六第二項
第六十八条の四十五第十三項 旧効力連結措置法第六十八条の四十五第十三項
第十六項 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第十七項 第五十五条の六第二項 旧効力単体措置法第五十五条の六第二項
suppl-4181-10/art-109/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-109/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-109/par-5
With regard to the calculation of the amount of income for a business year ending on or after the Effective Date (limited to a business year ending on or after the effective date of the Companies Act) of a corporation that has concluded a trust contract, the provisions of Article 55-6 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) March 31, 2007 the date of completion of the final disposal of waste prescribed in the middle column of item (ii) of that table (referred to as the "date of completion of the final disposal of waste" in paragraph (9))
method of accounting as an expense or loss (including the method of accumulating it as a reserve fund through the appropriation of profits or surplus in the finalized settlement of accounts) method of accounting as an expense or loss
accumulates it accumulates it (including where it accumulates it as a reserve for specified disaster prevention by the method of accumulating it as a reserve fund through the appropriation of surplus by the date on which the settlement of accounts for that business year is finalized)
Item (ii) of the table in paragraph (1) Article 15-2-3 Article 15-2-4
Paragraph (2), item (i), (b) in a consolidated business year in a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2020 Amendment" in this Article) (hereinafter referred to as a "consolidated business year" in this Article)
Paragraph (3) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 135, paragraph (5) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
Paragraphs (4) through (6) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (7) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
, in the case where that business year does not fall under a consolidated business year and the business year that includes the day before the first day of that business year fell under a consolidated business year, is not a person who may file a tax return, etc. for that business year as a blue return ( with regard to it, in the case where the approval under Article 64-9, paragraph (1) of the Corporation Tax Act has ceased to be effective pursuant to the provisions of Article 64-10, paragraphs (4) through (6) of that Act, and that corporation
for that business year for the business year that includes the day before the date on which that approval ceased to be effective (or, if that day before is the end of the business year of the group tax sharing parent corporation pertaining to that corporation, the date on which that approval ceased to be effective)
including the case where in the case where
Paragraph (8) paragraph (6) of the preceding Article Article 55-2, paragraph (3) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)
Paragraph (9) March 31, 2007 the date of completion of the final disposal of waste
Paragraph (11) Article 55, paragraph (11) Article 55, paragraph (11) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment
Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of Article 68-45, paragraph (10) the first sentence of Article 68-45, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-45, paragraph (10) the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment is deemed to be replaced with "Article 68-45, paragraph (10) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 135, paragraph (5) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in this Article)
the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-45, paragraph (10) the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-45, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 55-6, paragraph (2) Article 55-6, paragraph (2) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 109, paragraph (5) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article)
the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-45, paragraph (10) the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-45, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Paragraph (12) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (13) the first sentence of Article 55, paragraph (15) the first sentence of Article 55, paragraph (15) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment
Article 55-6, paragraph (2) Article 55-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 68-45, paragraph (11) Article 68-45, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Paragraph (14) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (15) the first sentence of Article 55, paragraph (19) the first sentence of Article 55, paragraph (19) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment
Article 55-6, paragraph (2) Article 55-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 68-45, paragraph (13) Article 68-45, paragraph (13) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Paragraph (16) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (17) Article 55-6, paragraph (2) Article 55-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
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**第六項** 旧租税特別措置法第五十六条の二第二項に規定するガスの供給計画につき同項に規定する届出を施行日前に行った同条第一項に規定する法人の当該ガスの供給計画に定められた同項に規定する熱量変更計画に係る同項のガス熱量変更準備金（連結事業年度において積み立てた旧租税特別措置法第六十八条の四十九第一項のガス熱量変更準備金を含む。）については、旧租税特別措置法第五十六条の二の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項第二号 第六十八条の四十九第一項 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五条第六項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の四十九第一項
第三項から第七項まで 第六十八条の四十九第一項 旧効力措置法第六十八条の四十九第一項
第十項 第六十八条の四十九第一項 旧効力措置法第六十八条の四十九第一項
第六十八条の四十九第九項前段 旧効力措置法第六十八条の四十九第九項前段
第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「第六十八条の四十九第九項 第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五条第六項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（次項において「旧効力連結措置法」という。）第六十八条の四十九第九項
同条第十三項中「第六十八条の四十三第十項」とあるのは「第六十八条の四十九第九項 同条第十三項中「第六十八条の四十三第十項」とあるのは「旧効力連結措置法第六十八条の四十九第九項
「第三項の」とあるのは「第五十六条の二第一項 「第三項の」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九条第六項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この項において「旧効力単体措置法」という。）第五十六条の二第一項
「同条第十項」とあるのは「第六十八条の四十九第九項 「同条第十項」とあるのは「旧効力連結措置法第六十八条の四十九第九項
「第三項中」とあるのは「第五十六条の二第一項 「第三項中」とあるのは「旧効力単体措置法第五十六条の二第一項
suppl-4181-10/art-109/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-109/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-109/par-6
With regard to the reserve for gas calorific value conversion under Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including the reserve for gas calorific value conversion under Article 68-49, paragraph (1) of the Former Act on Special Measures Concerning Taxation accumulated in a consolidated business year) for a calorific value conversion plan prescribed in that paragraph that is set out in a gas supply plan prescribed in paragraph (2) of that Article for which a corporation prescribed in paragraph (1) of that Article made the notification prescribed in paragraph (2) of that Article before the Effective Date, the provisions of Article 56-2 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1), item (ii) Article 68-49, paragraph (1) Article 68-49, paragraph (1) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 135, paragraph (6) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
Paragraphs (3) through (7) Article 68-49, paragraph (1) Article 68-49, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (10) Article 68-49, paragraph (1) Article 68-49, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of Article 68-49, paragraph (9) the first sentence of Article 68-49, paragraph (9) of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-49, paragraph (9) the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-49, paragraph (9) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 135, paragraph (6) of the Supplementary Provisions of that Act (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in the following paragraph)
the phrase "Article 68-43, paragraph (10)" in paragraph (13) of that Article is deemed to be replaced with "Article 68-49, paragraph (9) the phrase "Article 68-43, paragraph (10)" in paragraph (13) of that Article is deemed to be replaced with "Article 68-49, paragraph (9) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
the phrase "paragraph (3)" is deemed to be replaced with "Article 56-2, paragraph (1) the phrase "paragraph (3)" is deemed to be replaced with "Article 56-2, paragraph (1) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 109, paragraph (6) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations' in this paragraph)
the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-49, paragraph (9) the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-49, paragraph (9) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
the phrase "in paragraph (3)" is deemed to be replaced with "in Article 56-2, paragraph (1) the phrase "in paragraph (3)" is deemed to be replaced with "in Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
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**第七項** 新租税特別措置法第五十七条の五（第一項第二号の二に係る部分に限る。）の規定は、同号に掲げる法人の附則第一条第十一号に定める日以後に開始する事業年度分の法人税について適用する。
suppl-4181-10/art-109/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-109/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-109/par-7
The provisions of Article 57-5 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (ii)-2) apply to corporation tax of a corporation listed in that item for business years beginning on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
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### 第百十条（漁業協同組合等の留保所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction of Retained Income of Fishery Cooperatives, etc.
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suppl-4181-10/art-110 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-110
**第一項** 新租税特別措置法第六十一条の規定は、同条第一項に規定する法人の会社法施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十一条第一項に規定する法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-110/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-110/par-1
The provisions of Article 61 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation prescribed in paragraph (1) of that Article for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation prescribed in Article 61, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that ended before the effective date of the Companies Act.
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### 第百十一条（農業生産法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Agricultural Production Corporations
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suppl-4181-10/art-111 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-111 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-111
**第一項** 新租税特別措置法第六十一条の二第一項及び第六十一条の三第一項の規定は、これらの規定に規定する法人の会社法施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十一条の二第一項及び第六十一条の三第一項に規定する法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-111/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-111/par-1
The provisions of Article 61-2, paragraph (1) and Article 61-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation prescribed in those provisions for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation prescribed in Article 61-2, paragraph (1) and Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that ended before the effective date of the Companies Act.
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### 第百十二条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
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suppl-4181-10/art-112 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112
**第一項** 新租税特別措置法第六十四条第一項（新租税特別措置法第六十四条の二第七項において準用する場合を含む。）の規定は、法人の会社法施行日以後に終了する事業年度分の法人税について適用し、法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-112/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-1
The provisions of Article 64, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (7) of the New Act on Special Measures Concerning Taxation) apply to corporation tax of a corporation for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.
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**第二項** 新租税特別措置法第六十四条の二第一項の規定は、法人の会社法施行日以後に終了する事業年度分の法人税について適用し、法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-112/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-2
The provisions of Article 64-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.
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**第三項** 新租税特別措置法第六十四条の二第十一項の規定は、法人が平成十八年十月一日以後に行う同項に規定する非適格株式交換等について適用する。
suppl-4181-10/art-112/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-3
The provisions of Article 64-2, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that paragraph that a corporation carries out on or after October 1, 2006.
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**第四項** 新租税特別措置法第六十五条第一項の規定は、法人が附則第一条第十号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4181-10/art-112/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-4
The provisions of Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on transfers of land, etc. prescribed in Article 65, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
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**第五項** 新租税特別措置法第六十五条の四第一項第九号の規定は、法人が附則第一条第十号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4181-10/art-112/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-5
The provisions of Article 65-4, paragraph (1), item (ix) of the New Act on Special Measures Concerning Taxation apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on transfers of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
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**第六項** 法人の有する旧租税特別措置法第六十五条の四第一項に規定する土地等が、施行日前に同項第十二号に規定する法人に同号（ロに係る部分に限る。）の事業の用に供するために買い取られた場合については、なお従前の例による。
suppl-4181-10/art-112/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-6
The provisions then in force continue to govern the case where land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a corporation was purchased, before the Effective Date, by a corporation prescribed in item (xii) of that paragraph for use in the business under that item (limited to the part concerning (b)).
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**第七項** 新租税特別措置法第六十五条の四第一項第十二号（ロに係る部分に限る。）の規定は、法人が附則第一条第十号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4181-10/art-112/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-7
The provisions of Article 65-4, paragraph (1), item (xii) of the New Act on Special Measures Concerning Taxation (limited to the part concerning (b)) apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on transfers of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
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**第八項** 新租税特別措置法第六十五条の四第一項第十三号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4181-10/art-112/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-8
The provisions of Article 65-4, paragraph (1), item (xiii) of the New Act on Special Measures Concerning Taxation apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on transfers of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
machine translation, not official
**第九項** 新租税特別措置法第六十五条の四第一項第十九号の規定は、法人が附則第一条第十号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡及び当該土地等のうち中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の一部を改正する等の法律附則第三条の規定によりなお従前の例によることとされる保留地の特例に係る同法第一条の規定による改正前の中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律第七条第一項に規定する保留地に対応する部分の同日以後に行う譲渡に係る法人税については、なお従前の例による。
suppl-4181-10/art-112/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-9
The provisions of Article 65-4, paragraph (1), item (xix) of the New Act on Special Measures Concerning Taxation apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on transfers of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date, and on transfers made on or after that date of the part of that land, etc. that corresponds to reserved land prescribed in Article 7, paragraph (1) of the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers before its amendment by the provisions of Article 1 of the Act Partially Amending the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers, and Other Matters, in connection with the special provisions on reserved land that the provisions then in force continue to govern pursuant to the provisions of Article 3 of the Supplementary Provisions of that Act.
machine translation, not official
**第十項** 新租税特別措置法第六十五条の七第一項（同項の表以外の部分に限り、新租税特別措置法第六十五条の八第七項において準用する場合を含む。）の規定は、法人の会社法施行日以後に終了する事業年度分の法人税について適用し、法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-112/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-10
The provisions of Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part other than the table in that paragraph, and including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the New Act on Special Measures Concerning Taxation) apply to corporation tax of a corporation for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.
machine translation, not official
**第十一項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第九号の上欄に係る部分に限る。）の規定は、法人が施行日以後に行う同欄に掲げる資産の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第九号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4181-10/art-112/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-11
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the left-hand column of item (ix) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on transfers of assets listed in that column that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on transfers of assets listed in the left-hand column of item (ix) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
machine translation, not official
**第十二項** 法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第十七号又は第十八号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4181-10/art-112/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-12
The provisions then in force continue to govern corporation tax on transfers of assets listed in the left-hand column of item (xvii) or item (xviii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
machine translation, not official
**第十三項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第十八号の下欄に係る部分に限る。）の規定は、法人が施行日以後に取得をする同欄に掲げる資産について適用し、法人が施行日前に取得をした旧租税特別措置法第六十五条の七第一項の表の第二十四号の下欄に掲げる資産については、なお従前の例による。
suppl-4181-10/art-112/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-13
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the right-hand column of item (xviii) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in that column that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of item (xxiv) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
machine translation, not official
**第十四項** 新租税特別措置法第六十五条の八第一項の規定は、法人の会社法施行日以後に終了する事業年度分の法人税について適用し、法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-112/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-14
The provisions of Article 65-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.
machine translation, not official
**第十五項** 新租税特別措置法第六十五条の八第十一項の規定は、法人が平成十八年十月一日以後に行う同項に規定する非適格株式交換等について適用する。
suppl-4181-10/art-112/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-15
The provisions of Article 65-8, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that paragraph that a corporation carries out on or after October 1, 2006.
machine translation, not official
**第十六項** 新租税特別措置法第六十五条の十一第一項（新租税特別措置法第六十五条の十二第八項において準用する場合を含む。）及び新租税特別措置法第六十五条の十二第一項の規定は、法人の会社法施行日以後に終了する事業年度分の法人税について適用し、法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-112/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-16
The provisions of Article 65-11, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65-12, paragraph (8) of the New Act on Special Measures Concerning Taxation) and Article 65-12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.
machine translation, not official
**第十七項** 新租税特別措置法第六十五条の十二第十二項の規定は、法人が平成十八年十月一日以後に行う同項に規定する非適格株式交換等について適用する。
suppl-4181-10/art-112/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-17
The provisions of Article 65-12, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that paragraph that a corporation carries out on or after October 1, 2006.
machine translation, not official
**第十八項** 新租税特別措置法第六十五条の十三第一項（新租税特別措置法第六十五条の十四第八項において準用する場合を含む。）及び新租税特別措置法第六十五条の十四第一項の規定は、法人の会社法施行日以後に終了する事業年度分の法人税について適用し、法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-112/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-18
The provisions of Article 65-13, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65-14, paragraph (8) of the New Act on Special Measures Concerning Taxation) and Article 65-14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.
machine translation, not official
**第十九項** 新租税特別措置法第六十五条の十四第十二項の規定は、法人が平成十八年十月一日以後に行う同項に規定する非適格株式交換等について適用する。
suppl-4181-10/art-112/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-19
The provisions of Article 65-14, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that paragraph that a corporation carries out on or after October 1, 2006.
machine translation, not official
**第二十項** 新租税特別措置法第六十五条の十五第一項の規定は、法人の会社法施行日以後に終了する事業年度分の法人税について適用し、法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-112/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-20
The provisions of Article 65-15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.
machine translation, not official
**第二十一項** 新租税特別措置法第六十六条の規定は、法人が附則第一条第九号に定める日以後に行う新租税特別措置法第六十六条第一項に規定する所有隣接土地等の交換に係る法人税について適用する。
suppl-4181-10/art-112/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-112/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-112/par-21
The provisions of Article 66 of the New Act on Special Measures Concerning Taxation apply to corporation tax on exchanges of owned adjacent land, etc. prescribed in Article 66, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation makes on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.
machine translation, not official
### 第百十三条（国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates
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suppl-4181-10/art-113 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-113 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-113
**第一項** 新租税特別措置法第六十六条の四第七項の規定は、法人の施行日以後に開始する事業年度の所得の金額若しくは欠損金額又は法人の施行日以後の解散（合併による解散を除く。以下この条において同じ。）による清算所得の金額（清算所得に対する法人税を課される法人の清算中の事業年度の所得の金額及び法人税法第百三条第一項第二号の規定により解散による清算所得とみなされる金額を含む。以下この条において同じ。）について法人税法第二条第四十三号に規定する更正（以下この条において「更正」という。）又は同法第二条第四十四号に規定する決定（以下この条において「決定」という。）をする場合について適用し、法人の施行日前に開始した事業年度の所得の金額若しくは欠損金額又は法人の施行日前の解散による清算所得の金額について更正又は決定をする場合については、なお従前の例による。
suppl-4181-10/art-113/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-113/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-113/par-1
The provisions of Article 66-4, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where a reassessment prescribed in Article 2, item (xliii) of the Corporation Tax Act (hereinafter referred to as a "reassessment" in this Article) or a determination prescribed in Article 2, item (xliv) of that Act (hereinafter referred to as a "determination" in this Article) is made with regard to the amount of income or the amount of loss of a corporation for a business year beginning on or after the Effective Date, or with regard to the amount of liquidation income from the dissolution (excluding dissolution due to a merger; the same applies hereinafter in this Article) of a corporation on or after the Effective Date (including the amount of income for a business year during liquidation of a corporation that is subject to corporation tax on liquidation income, and the amount deemed to be liquidation income from dissolution pursuant to the provisions of Article 103, paragraph (1), item (ii) of the Corporation Tax Act; the same applies hereinafter in this Article), and the provisions then in force continue to govern the case where a reassessment or determination is made with regard to the amount of income or the amount of loss of a corporation for a business year that began before the Effective Date, or with regard to the amount of liquidation income from the dissolution of a corporation before the Effective Date.
machine translation, not official
### 第百十四条（国外支配株主等に係る負債の利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Interest on Liabilities Payable to a Foreign Controlling Shareholder
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suppl-4181-10/art-114 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-114 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-114
**第一項** 新租税特別措置法第六十六条の五の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条の規定の適用については、同条第一項中「資金供与者等に負債の利子等」とあるのは「資金供与者等（政令で定める者を除く。以下この条において同じ。）に負債の利子等（政令で定めるものを除く。以下この条において同じ。）」と、「国外支配株主等及び資金供与者等に対する負債」とあるのは「国外支配株主等及び資金供与者等に対する負債（政令で定める負債を除く。以下この条において同じ。）」とする。
suppl-4181-10/art-114/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-114/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-114/par-1
The provisions of Article 66-5 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date. In this case, with regard to the application of the provisions of that Article for a business year of a corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "to a fund provider, etc. interest, etc. on liabilities" in paragraph (1) of that Article is deemed to be replaced with "to a fund provider, etc. (excluding persons specified by Cabinet Order; the same applies hereinafter in this Article) interest, etc. on liabilities (excluding those specified by Cabinet Order; the same applies hereinafter in this Article)", and the phrase "liabilities to the foreign controlling shareholder, etc. and the fund provider, etc." with "liabilities to the foreign controlling shareholder, etc. and the fund provider, etc. (excluding liabilities specified by Cabinet Order; the same applies hereinafter in this Article)".
machine translation, not official
### 第百十五条（内国法人に係る特定外国子会社等の留保金額の益金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Gross Profits of Retained Income of Specified Foreign Subsidiaries, etc. of Domestic Corporations
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suppl-4181-10/art-115 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-115
**第一項** 新租税特別措置法第六十六条の六第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項に規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧租税特別措置法第六十六条の六第一項に規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。
suppl-4181-10/art-115/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-115/par-1
The provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, etc. prescribed in that paragraph whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.
machine translation, not official
**第二項** 新租税特別措置法第六十六条の八第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項に規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧租税特別措置法第六十六条の八第一項に規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。
suppl-4181-10/art-115/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-115/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-115/par-2
The provisions of Article 66-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, etc. prescribed in that paragraph whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in Article 66-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.
machine translation, not official
### 第百十六条（内国法人に係る特定外国信託の留保金額の益金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Gross Profits of Retained Income of Specified Foreign Trusts of Domestic Corporations
caption: machine translation, not official
suppl-4181-10/art-116 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-116 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-116
**第一項** 新租税特別措置法第六十六条の九の四第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項第三号に規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧租税特別措置法第六十六条の九の四第一項第三号に規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。
suppl-4181-10/art-116/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-116/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-116/par-1
The provisions of Article 66-9-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, etc. prescribed in item (iii) of that paragraph whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in Article 66-9-4, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.
machine translation, not official
### 第百十七条（特定の医療法人の法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Specified Medical Care Corporations
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suppl-4181-10/art-117 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-117 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-117
**第一項** 新租税特別措置法第六十七条の二第一項の規定は、同項に規定する医療法人の平成十九年一月一日以後に開始する事業年度分の法人税について適用し、旧租税特別措置法第六十七条の二第一項に規定する医療法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-117/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-117/par-1
The provisions of Article 67-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a medical care corporation prescribed in that paragraph for business years beginning on or after January 1, 2007, and the provisions then in force continue to govern corporation tax of a medical care corporation prescribed in Article 67-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that began before that date.
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### 第百十八条（転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Subsidies for Business Conversion or Discontinuation, etc.
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suppl-4181-10/art-118 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-118 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-118
**第一項** 新租税特別措置法第六十七条の四第二項（同条第九項において準用する場合を含む。）及び同条第四項の規定は、法人の会社法施行日以後に終了する事業年度分の法人税について適用し、法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-118/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-118/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-118/par-1
The provisions of Article 67-4, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (9) of that Article) and paragraph (4) of that Article apply to corporation tax of a corporation for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.
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### 第百十九条（中小企業者等の少額減価償却資産の取得価額の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Small-Amount Depreciable Assets of Small and Medium Sized Enterprises, etc.
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suppl-4181-10/art-119 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-119
**第一項** 新租税特別措置法第六十七条の五の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する少額減価償却資産について適用する。
suppl-4181-10/art-119/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-119/par-1
The provisions of Article 67-5 of the New Act on Special Measures Concerning Taxation apply to small-amount depreciable assets prescribed in paragraph (1) of that Article that a corporation acquires, or manufactures or constructs, on or after the Effective Date.
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**第二項** 法人が平成十八年三月三十一日以前に取得又は製作若しくは建設をした旧租税特別措置法第六十七条の八第一項に規定する少額減価償却資産については、なお従前の例による。
suppl-4181-10/art-119/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-119/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-119/par-2
The provisions then in force continue to govern small-amount depreciable assets prescribed in Article 67-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, or manufactured or constructed, on or before March 31, 2006.
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### 第百二十条（株式交換又は株式移転に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Share Exchanges or Share Transfers
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suppl-4181-10/art-120 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-120 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-120
**第一項** 法人が平成十八年十月一日前に行った旧租税特別措置法第六十七条の九第一項に規定する特定子会社株式の同項に規定する株式交換等による移転及び旧租税特別措置法第六十七条の十第一項に規定する子会社株式等の譲渡に係る法人税については、なお従前の例による。
suppl-4181-10/art-120/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-120/par-1
The provisions then in force continue to govern corporation tax on transfers, through share exchanges, etc. prescribed in Article 67-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, of specified subsidiary shares prescribed in that paragraph, and on transfers of subsidiary shares, etc. prescribed in Article 67-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that a corporation made before October 1, 2006.
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**第二項** 法人が施行日から平成十八年九月三十日までの間に行う旧租税特別措置法第六十七条の十第一項に規定する子会社株式等の譲渡に係る同条の規定の適用については、同条第五項中「第二条第十八号の規定の適用については同号イに規定する所得の金額に、同法第六十七条第二項及び第三項の規定の適用については」とあるのは「第六十七条第三項及び第五項の規定の適用については、」と、「、それぞれ含まれる」とあるのは「含まれる」とする。
suppl-4181-10/art-120/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-120/par-2
With regard to the application of the provisions of Article 67-10 of the Former Act on Special Measures Concerning Taxation to transfers of subsidiary shares, etc. prescribed in paragraph (1) of that Article that a corporation makes during the period from the Effective Date to September 30, 2006, the phrase "with regard to the application of the provisions of Article 2, item (xviii), in the amount of income prescribed in (a) of that item, and with regard to the application of the provisions of Article 67, paragraphs (2) and (3) of that Act" in paragraph (5) of that Article is deemed to be replaced with "with regard to the application of the provisions of Article 67, paragraphs (3) and (5),", and the phrase ", respectively, included" with "included".
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**第三項** 法人が会社法施行日から平成十八年九月三十日までの間に行う旧租税特別措置法第六十七条の九第一項に規定する特定子会社株式の同項に規定する株式交換等による移転及び旧租税特別措置法第六十七条の十第一項に規定する子会社株式等の譲渡に係る旧租税特別措置法第六十七条の九及び第六十七条の十の規定の適用については、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
旧租税特別措置法第六十七条の九第一項 商法第三百五十二条第一項の完全子会社 会社法第七百六十八条第一項第一号に規定する株式交換完全子会社又は同法第七百七十三条第一項第五号に規定する株式移転完全子会社
第三百五十二条第一項の完全親会社 第七百六十七条に規定する株式交換完全親会社又は同法第七百七十三条第一項第一号に規定する株式移転設立完全親会社
第三百五十二条第二項又は第三百六十四条第二項 第七百六十九条第三項又は第七百七十四条第二項
旧租税特別措置法第六十七条の十第一項 第九十二条の八第一項の株式移転 第九十六条の八第一項に規定する組織変更株式移転
商法第三百五十二条第一項の完全子会社 会社法第七百七十三条第一項第五号に規定する株式移転完全子会社
同項の完全親会社 同項第一号に規定する株式移転設立完全親会社
suppl-4181-10/art-120/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-120/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-120/par-3
With regard to the application of the provisions of Articles 67-9 and 67-10 of the Former Act on Special Measures Concerning Taxation to transfers, through share exchanges, etc. prescribed in Article 67-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, of specified subsidiary shares prescribed in that paragraph, and to transfers of subsidiary shares, etc. prescribed in Article 67-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that a corporation makes during the period from the effective date of the Companies Act to September 30, 2006, the terms and phrases listed in the middle column of the following table that appear in those provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 67-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation wholly owned subsidiary company under Article 352, paragraph (1) of the Commercial Code wholly owned subsidiary company resulting from the share exchange prescribed in Article 768, paragraph (1), item (i) of the Companies Act or wholly owned subsidiary company resulting from a share transfer prescribed in Article 773, paragraph (1), item (v) of that Act
wholly owning parent company under Article 352, paragraph (1) wholly owning parent company in a share exchange prescribed in Article 767 or wholly owning parent company incorporated in a share transfer prescribed in Article 773, paragraph (1), item (i) of that Act
Article 352, paragraph (2) or Article 364, paragraph (2) Article 769, paragraph (3) or Article 774, paragraph (2)
Article 67-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation share transfer under Article 92-8, paragraph (1) share transfer upon entity conversion prescribed in Article 96-8, paragraph (1)
wholly owned subsidiary company under Article 352, paragraph (1) of the Commercial Code wholly owned subsidiary company resulting from a share transfer prescribed in Article 773, paragraph (1), item (v) of the Companies Act
wholly owning parent company under that paragraph wholly owning parent company incorporated in a share transfer prescribed in item (i) of that paragraph
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### 第百二十一条（特定目的会社に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Specific Purpose Companies
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suppl-4181-10/art-121 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-121 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-121
**第一項** 新租税特別措置法第六十七条の十四の規定は、同条第一項に規定する特定目的会社の会社法施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十七条の十四第一項に規定する特定目的会社の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-121/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-121/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-121/par-1
The provisions of Article 67-14 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a specific purpose company prescribed in paragraph (1) of that Article for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a specific purpose company prescribed in Article 67-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that ended before the effective date of the Companies Act.
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**第二項** 新租税特別措置法第六十七条の十四第一項に規定する特定目的会社が会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項に規定する特例旧特定目的会社である場合における新租税特別措置法第六十七条の十四の規定の適用については、同条第一項第一号中「全ての要件」とあるのは、「全ての要件（ハに掲げるものを除く。）」とするほか、同条の規定の適用に関する技術的読替えは、政令で定める。
suppl-4181-10/art-121/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-121/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-121/par-2
With regard to the application of the provisions of Article 67-14 of the New Act on Special Measures Concerning Taxation in the case where a specific purpose company prescribed in Article 67-14, paragraph (1) of the New Act on Special Measures Concerning Taxation is a special former specific purpose company prescribed in Article 230, paragraph (1) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act, the phrase "all of the requirements" in paragraph (1), item (i) of that Article is deemed to be replaced with "all of the requirements (excluding those listed in (c))", and in addition, technical replacements of terms for the application of the provisions of that Article are specified by Cabinet Order.
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### 第百二十二条（投資法人に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Investment Corporations
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suppl-4181-10/art-122 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-122 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-122
**第一項** 新租税特別措置法第六十七条の十五の規定は、同条第一項に規定する投資法人の会社法施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十七条の十五第一項に規定する投資法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-122/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-122/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-122/par-1
The provisions of Article 67-15 of the New Act on Special Measures Concerning Taxation apply to corporation tax of an investment corporation prescribed in paragraph (1) of that Article for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of an investment corporation prescribed in Article 67-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that ended before the effective date of the Companies Act.
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### 第百二十三条（特定の協同組合等の法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Specified Cooperatives, etc.
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suppl-4181-10/art-123 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-123 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-123
**第一項** 新租税特別措置法第六十八条第一項の規定は、同項に規定する協同組合等の平成十九年一月一日以後に開始する事業年度分の法人税について適用し、旧租税特別措置法第六十八条第一項に規定する協同組合等の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-123/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-123/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-123/par-1
The provisions of Article 68, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a cooperative, etc. prescribed in that paragraph for business years beginning on or after January 1, 2007, and the provisions then in force continue to govern corporation tax of a cooperative, etc. prescribed in Article 68, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that began before that date.
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### 第百二十四条（株式等を分割法人と分割法人の株主等とに交付する分割の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Company Splits in Which Shares, etc. Are Delivered to Both the Splitting Corporation and the Shareholders, etc. of the Splitting Corporation
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suppl-4181-10/art-124 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-124 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-124
**第一項** 新租税特別措置法第六十八条の三の二第一項の規定は、法人が会社法施行日以後に行う分割について適用し、法人が会社法施行日前に行った分割については、なお従前の例による。
suppl-4181-10/art-124/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-124/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-124/par-1
The provisions of Article 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to company splits that a corporation carries out on or after the effective date of the Companies Act, and the provisions then in force continue to govern company splits that a corporation carried out before the effective date of the Companies Act.
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### 第百二十五条（特定信託に係る国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates Related to Specified Trusts
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suppl-4181-10/art-125 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-125 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-125
**第一項** 新租税特別措置法第六十八条の三の五第六項の規定は、特定信託の施行日以後に開始する計算期間の所得の金額又は欠損金額について法人税法第二条第四十三号に規定する更正（以下この条において「更正」という。）又は同法第二条第四十四号に規定する決定（以下この条において「決定」という。）をする場合について適用し、特定信託の施行日前に開始した計算期間の所得の金額又は欠損金額について更正又は決定をする場合については、なお従前の例による。
suppl-4181-10/art-125/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-125/par-1
The provisions of Article 68-3-5, paragraph (6) of the New Act on Special Measures Concerning Taxation apply in the case where a reassessment prescribed in Article 2, item (xliii) of the Corporation Tax Act (hereinafter referred to as a "reassessment" in this Article) or a determination prescribed in Article 2, item (xliv) of that Act (hereinafter referred to as a "determination" in this Article) is made with regard to the amount of income or the amount of loss of a specified trust for a calculation period beginning on or after the Effective Date, and the provisions then in force continue to govern the case where a reassessment or determination is made with regard to the amount of income or the amount of loss of a specified trust for a calculation period that began before the Effective Date.
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### 第百二十六条（特定信託に係る特定国外受益者等に係る負債の利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Interest, etc. on Liabilities Payable to Specified Foreign Beneficiaries, etc. Related to Specified Trusts
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suppl-4181-10/art-126 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-126 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-126
**第一項** 新租税特別措置法第六十八条の三の六の規定は、特定信託の受託者である法人の施行日以後に終了する計算期間分の法人税について適用し、特定信託の受託者である法人の施行日前に終了した計算期間分の法人税については、なお従前の例による。この場合において、特定信託の受託者である法人の施行日前に開始し、かつ、施行日以後に終了する計算期間における同条の規定の適用については、同条第一項中「資金供与者等に負債の利子等」とあるのは「資金供与者等（政令で定める者を除く。以下この条において同じ。）に負債の利子等（政令で定めるものを除く。以下この条において同じ。）」と、「特定国外受益者等及び資金供与者等に対する負債」とあるのは「特定国外受益者等及び資金供与者等に対する負債（政令で定める負債を除く。以下この条において同じ。）」とする。
suppl-4181-10/art-126/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-126/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-126/par-1
The provisions of Article 68-3-6 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation that is the trustee of a specified trust for calculation periods ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation that is the trustee of a specified trust for calculation periods that ended before the Effective Date. In this case, with regard to the application of the provisions of that Article for a calculation period of a corporation that is the trustee of a specified trust that began before the Effective Date and ends on or after the Effective Date, the phrase "to a fund provider, etc. interest, etc. on liabilities" in paragraph (1) of that Article is deemed to be replaced with "to a fund provider, etc. (excluding persons specified by Cabinet Order; the same applies hereinafter in this Article) interest, etc. on liabilities (excluding those specified by Cabinet Order; the same applies hereinafter in this Article)", and the phrase "liabilities to the specified foreign beneficiary, etc. and the fund provider, etc." with "liabilities to the specified foreign beneficiary, etc. and the fund provider, etc. (excluding liabilities specified by Cabinet Order; the same applies hereinafter in this Article)".
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### 第百二十七条（特定信託に係る特定外国子会社等の留保金額の益金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Gross Profits of Retained Income of Specified Foreign Subsidiaries, etc. Related to Specified Trusts
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suppl-4181-10/art-127 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-127
**第一項** 新租税特別措置法第六十八条の三の七第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項に規定する剰余金の配当、利益の配当又は剰余金の分配がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧租税特別措置法第六十八条の三の七第一項に規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。
suppl-4181-10/art-127/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-127/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-127/par-1
The provisions of Article 68-3-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, dividends of profits or distributions of surplus prescribed in that paragraph whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in Article 68-3-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の三の九第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項に規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧租税特別措置法第六十八条の三の九第一項に規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。
suppl-4181-10/art-127/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-127/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-127/par-2
The provisions of Article 68-3-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, etc. prescribed in that paragraph whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in Article 68-3-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.
machine translation, not official
### 第百二十八条（特定信託に係る特定外国信託の留保金額の益金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Gross Profits of Retained Income of Specified Foreign Trusts Related to Specified Trusts
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suppl-4181-10/art-128 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-128 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-128
**第一項** 新租税特別措置法第六十八条の三の十三第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項第三号に規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧租税特別措置法第六十八条の三の十三第一項第三号に規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。
suppl-4181-10/art-128/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-128/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-128/par-1
The provisions of Article 68-3-13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, etc. prescribed in item (iii) of that paragraph whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in Article 68-3-13, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.
machine translation, not official
### 第百二十九条（連結法人が試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research
caption: machine translation, not official
suppl-4181-10/art-129 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-129 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-129
**第一項** 新租税特別措置法第六十八条の九の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下附則第百四十九条までにおいて同じ。）が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-129/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-129/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-129/par-1
The provisions of Article 68-9 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years in which a consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter up to Article 149 of the Supplementary Provisions) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years in which a consolidated corporation's consolidated parent corporation business year began before the Effective Date.
machine translation, not official
**第二項** 連結親法人若しくは当該連結親法人の新租税特別措置法第六十八条の九第三項若しくは第七項の規定の適用を受けようとする連結事業年度終了の時において当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度の連結所得の金額の計算上損金の額に算入される試験研究費の額（同条第一項に規定する試験研究費の額をいう。以下この項において同じ。）又は当該連結親法人若しくは当該連結親法人の同条第三項若しくは第七項に規定する前連結事業年度（以下この項において「前連結事業年度」という。）終了の時において当該連結親法人による連結完全支配関係にある連結子法人の前連結事業年度の連結所得の金額の計算上損金の額に算入される試験研究費の額のうち、旧租税特別措置法第六十八条の二十の二第一項に規定する開発研究用設備の償却費として損金の額に算入された金額がある場合における新租税特別措置法第六十八条の九第三項又は第七項の規定の施行に関し必要な経過措置は、政令で定める。
suppl-4181-10/art-129/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-129/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-129/par-2
Necessary transitional measures for the enforcement of the provisions of Article 68-9, paragraph (3) or (7) of the New Act on Special Measures Concerning Taxation in the case where the amount of experimental research expenses (meaning the amount of experimental research expenses prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph) that is included in deductible expenses in calculating the amount of consolidated income for the consolidated business year of a consolidated parent corporation, or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation at the end of the consolidated business year for which that consolidated parent corporation seeks to apply the provisions of Article 68-9, paragraph (3) or (7) of the New Act on Special Measures Concerning Taxation, or the amount of experimental research expenses that is included in deductible expenses in calculating the amount of consolidated income for the previous consolidated business year of that consolidated parent corporation, or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation at the end of the previous consolidated business year of that consolidated parent corporation prescribed in paragraph (3) or (7) of that Article (hereinafter referred to as the "previous consolidated business year" in this paragraph), includes an amount that was included in deductible expenses as a depreciation allowance for equipment for development research prescribed in Article 68-20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, are specified by Cabinet Order.
machine translation, not official
### 第百三十条（中小連結法人が機械等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Has Acquired Machinery, etc., etc.
caption: machine translation, not official
suppl-4181-10/art-130 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-130 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-130
**第一項** 新租税特別措置法第六十八条の十一の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する特定機械装置等及び同条第三項に規定する減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第六十八条の十一第一項に規定する特定機械装置等及び同条第三項に規定する減価償却資産については、なお従前の例による。
suppl-4181-10/art-130/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-130/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-130/par-1
The provisions of Article 68-11 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in paragraph (1) of that Article and depreciable assets prescribed in paragraph (3) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures, or leases, on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 68-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation and depreciable assets prescribed in paragraph (3) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured, or leased, before the Effective Date.
machine translation, not official
### 第百三十一条（情報基盤強化設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired, etc.
caption: machine translation, not official
suppl-4181-10/art-131 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-131 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-131
**第一項** 新租税特別措置法第六十八条の十五の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する情報基盤強化設備等について適用する。
suppl-4181-10/art-131/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-131/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-131/par-1
The provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation apply to information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures, or leases, on or after the Effective Date.
machine translation, not official
### 第百三十二条（情報通信機器等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information and Communications Equipment, etc. Is Acquired, etc.
caption: machine translation, not official
suppl-4181-10/art-132 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-132 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-132
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第六十八条の十五第一項に規定する情報通信機器等を同項に規定する事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第八項 第六項又は前項 第六項若しくは前項
控除される金額がある場合には、当該金額 控除される金額がある場合又は所得税法等の一部を改正する等の法律（平成十八年法律第十号。第十項において「平成十八年改正法」という。）第十三条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第六十八条の十五第二項若しくは第三項の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額がある場合には、これらの金額
控除される金額のうち 控除される金額又は新租税特別措置法第六十八条の十五第二項若しくは第三項の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額のうち
第十項 第四十二条の十一第六項又は第七項 平成十八年改正法附則第百六条の規定によりなおその効力を有するものとされる平成十八年改正法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第四十二条の十一第六項又は第七項
第十一項 第四十二条の十一第二項 旧効力措置法第四十二条の十一第二項
次項、第六十八条の九第十一項 次項並びに新租税特別措置法第六十八条の九第十項
前条第六項及び第七項 第六十八条の十四第六項及び第七項、第六十八条の十五第六項及び第七項
第四十二条の十一第七項 旧効力措置法第四十二条の十一第七項
第四十二条の十一第九項 旧効力措置法第四十二条の十一第九項
第十二項 前項、第六十八条の九第十一項 前項並びに新租税特別措置法第六十八条の九第十項
前条第六項及び第七項 第六十八条の十四第六項及び第七項、第六十八条の十五第六項及び第七項
第十七項 第四十二条の十一第六項 旧効力措置法第四十二条の十一第六項
同法第二条第三十一号 法人税法第二条第三十一号
第四十二条の十一第八項 旧効力措置法第四十二条の十一第八項
第十八項 又は租税特別措置法第六十八条の十五第六項 又は所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十二条の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）第六十八条の十五第六項
及び租税特別措置法第六十八条の十五第六項 及び旧効力連結措置法第六十八条の十五第六項
第十九項 「租税特別措置法第六十八条の十五第十一項又は第十二項（ 「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十二条の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）第六十八条の十五第十一項又は第十二項（
租税特別措置法第六十八条の十五第十一項又は第十二項」 旧効力連結措置法第六十八条の十五第十一項又は第十二項」
及び租税特別措置法第六十八条の十五第十一項 及び旧効力連結措置法第六十八条の十五第十一項
suppl-4181-10/art-132/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-132/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-132/par-1
With regard to corporation tax in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has used information and communications equipment, etc. prescribed in Article 68-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it acquired or manufactured, or leased, before the Effective Date for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (8) paragraph (6) "又は" (or) the preceding paragraph paragraph (6) "若しくは" (or, joining a smaller group of alternatives) the preceding paragraph
where there is an amount to be deducted, that amount where there is an amount to be deducted, or where there is an amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-15, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006; referred to as the "2006 Amendment Act" in paragraph (10)) (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article), those amounts
of the amount to be deducted of the amount to be deducted or the amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-15, paragraph (2) or (3) of the New Act on Special Measures Concerning Taxation
Paragraph (10) Article 42-11, paragraph (6) or (7) Article 42-11, paragraph (6) or (7) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the 2006 Amendment Act, which remains in force pursuant to the provisions of Article 106 of the Supplementary Provisions of the 2006 Amendment Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
Paragraph (11) Article 42-11, paragraph (2) Article 42-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
the following paragraph, Article 68-9, paragraph (11) the following paragraph and Article 68-9, paragraph (10) of the New Act on Special Measures Concerning Taxation
paragraphs (6) and (7) of the preceding Article Article 68-14, paragraphs (6) and (7), Article 68-15, paragraphs (6) and (7)
Article 42-11, paragraph (7) Article 42-11, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 42-11, paragraph (9) Article 42-11, paragraph (9) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (12) the preceding paragraph, Article 68-9, paragraph (11) the preceding paragraph and Article 68-9, paragraph (10) of the New Act on Special Measures Concerning Taxation
paragraphs (6) and (7) of the preceding Article Article 68-14, paragraphs (6) and (7), Article 68-15, paragraphs (6) and (7)
Paragraph (17) Article 42-11, paragraph (6) Article 42-11, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 2, item (xxxi) of that Act Article 2, item (xxxi) of the Corporation Tax Act
Article 42-11, paragraph (8) Article 42-11, paragraph (8) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (18) or Article 68-15, paragraph (6) of the Act on Special Measures Concerning Taxation or Article 68-15, paragraph (6) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 132 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations")
and Article 68-15, paragraph (6) of the Act on Special Measures Concerning Taxation and Article 68-15, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Paragraph (19) “Article 68-15, paragraph (11) or (12) of the Act on Special Measures Concerning Taxation ( “Article 68-15, paragraph (11) or (12) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 132 of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations') (
Article 68-15, paragraph (11) or (12) of the Act on Special Measures Concerning Taxation” Article 68-15, paragraph (11) or (12) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations”
and Article 68-15, paragraph (11) of the Act on Special Measures Concerning Taxation and Article 68-15, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
machine translation, not official
### 第百三十三条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
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suppl-4181-10/art-133 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-133 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-133
**第一項** 新租税特別措置法第六十八条の十六第一項（同項の表の第一号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十六第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4181-10/art-133/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-133/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-133/par-1
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十六第一項の表の第二号又は第四号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4181-10/art-133/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-133/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-133/par-2
The provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) or item (iv) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の十九第一項（同項の表の第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同号の第三欄に掲げる減価償却資産について適用する。
suppl-4181-10/art-133/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-133/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-133/par-3
The provisions of Article 68-19, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to depreciable assets listed in the third column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date.
machine translation, not official
**第四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の二十の二第一項に規定する開発研究用設備については、なお従前の例による。
suppl-4181-10/art-133/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-133/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-133/par-4
The provisions then in force continue to govern equipment for development research prescribed in Article 68-20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の二十三第一項（同項の表の第一号又は第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成十八年六月一日以後に取得等をする同表の第一号又は第二号の中欄に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に取得等をした旧租税特別措置法第六十八条の二十三第一項の表の第一号又は第二号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4181-10/art-133/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-133/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-133/par-5
The provisions of Article 68-23, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) or item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of item (i) or item (ii) of that table for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after June 1, 2006, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) or item (ii) of the table in Article 68-23, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before that date.
machine translation, not official
**第六項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十四第一項の表の第四号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4181-10/art-133/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-133/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-133/par-6
The provisions then in force continue to govern depreciable assets listed in the middle column of item (iv) of the table in Article 68-24, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の二十六第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する再商品化設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十六第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4181-10/art-133/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-133/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-133/par-7
The provisions of Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 68-26, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第八項** 新租税特別措置法第六十八条の三十一第二項（同項の表の第五号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をする同号の中欄に掲げる減価償却資産について適用する。
suppl-4181-10/art-133/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-133/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-133/par-8
The provisions of Article 68-31, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (v) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date.
machine translation, not official
**第九項** 新租税特別措置法第六十八条の三十一第三項第三号の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-133/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-133/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-133/par-9
The provisions of Article 68-31, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date.
machine translation, not official
**第十項** 旧租税特別措置法第六十八条の三十二第一項第二号に規定する共同改善計画につき同号の認定を施行日前に受けた連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4181-10/art-133/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-133/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-133/par-10
With regard to depreciable assets specified in Article 68-32, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received, before the Effective Date, the certification referred to in that item for a joint improvement plan prescribed in that item, the provisions of that Article (limited to the part concerning that item) remain in force.
machine translation, not official
**第十一項** 旧租税特別措置法第六十八条の三十三第一項に規定する改善計画につき同項の認定を施行日前に受けた連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の有する同項に規定する漁船については、同条の規定は、なおその効力を有する。
suppl-4181-10/art-133/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-133/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-133/par-11
With regard to fishing vessels prescribed in Article 68-33, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received, before the Effective Date, the certification referred to in that paragraph for an improvement plan prescribed in that paragraph, the provisions of that Article remain in force.
machine translation, not official
**第十二項** 新租税特別措置法第六十八条の三十四（第一項に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十号に定める日以後に取得又は新築をする同項に規定する中心市街地優良賃貸住宅について適用する。
suppl-4181-10/art-133/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-133/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-133/par-12
The provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1)) apply to good-quality rental housing in a central urban area prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly constructs on or after the date specified in Article 1, item (x) of the Supplementary Provisions.
machine translation, not official
**第十三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成十八年三月三十一日以前に取得又は新築をした旧租税特別措置法第六十八条の三十四第一項に規定する特定優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
適格事後設立 適格現物分配（以下この項において「適格合併等」という。）
適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。） 適格合併等
又は現物出資法人 、現物出資法人又は現物分配法人
又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日 にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。
第四十七条第一項 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百七条第十三項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法第四十七条第一項
suppl-4181-10/art-133/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-133/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-133/par-13
With regard to specified good-quality rental housing prescribed in Article 68-34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly constructed on or before March 31, 2006, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the terms and phrases listed in the left-hand column of the following table that appear in paragraph (2) of that Article are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
qualified post-formation acquisition of assets qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph) qualified merger, etc.
or corporation making a contribution in kind , corporation making a contribution in kind or corporation making a distribution in kind
or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off , the day before the date of that qualified merger, and in the case of a qualified in-kind distribution that falls under a distribution of all residual assets, the date on which the residual assets related to that qualified in-kind distribution are determined.
Article 47, paragraph (1) Article 47, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 107, paragraph (13) of the Supplementary Provisions of that Act
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### 第百三十四条（連結法人の準備金方式による特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation by the Reserve Method for Consolidated Corporations
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suppl-4181-10/art-134 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-134 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-134
**第一項** 新租税特別措置法第六十八条の四十一の規定は、同条第一項から第三項までに規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日以後に終了する連結事業年度分の法人税について適用し、旧租税特別措置法第六十八条の四十一第一項から第三項までに規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-134/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-134/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-134/par-1
The provisions of Article 68-41 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation prescribed in paragraphs (1) through (3) of that Article or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation prescribed in Article 68-41, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the effective date of the Companies Act.
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### 第百三十五条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations
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suppl-4181-10/art-135 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-135 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-135
**第一項** 新租税特別措置法第六十八条の四十三第一項、第六十八条の四十四第一項、第六十八条の四十六第一項、第六十八条の五十第一項、第六十八条の五十五第一項（第一号の二に係る部分を除く。）、第六十八条の五十六第一項、第六十八条の五十八第一項並びに第六十八条の六十一第一項及び第二項の規定は、これらの規定に規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日以後に終了する連結事業年度分の法人税について適用し、旧租税特別措置法第六十八条の四十三第一項、第六十八条の四十四第一項、第六十八条の四十六第一項、第六十八条の五十第一項、第六十八条の五十五第一項、第六十八条の五十六第一項、第六十八条の五十八第一項並びに第六十八条の六十一第一項及び第二項に規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-135/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-135/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-135/par-1
The provisions of Article 68-43, paragraph (1), Article 68-44, paragraph (1), Article 68-46, paragraph (1), Article 68-50, paragraph (1), Article 68-55, paragraph (1) (excluding the part concerning item (i)-2), Article 68-56, paragraph (1), Article 68-58, paragraph (1) and Article 68-61, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation prescribed in those provisions or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation prescribed in Article 68-43, paragraph (1), Article 68-44, paragraph (1), Article 68-46, paragraph (1), Article 68-50, paragraph (1), Article 68-55, paragraph (1), Article 68-56, paragraph (1), Article 68-58, paragraph (1) and Article 68-61, paragraphs (1) and (2) of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the effective date of the Companies Act.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の四十五の規定は、同条第一項に規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、旧租税特別措置法第五十五条の六第一項の表の第一号又は第三号の上欄に掲げるものの施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-135/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-135/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-135/par-2
The provisions of Article 68-45 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation prescribed in paragraph (1) of that Article or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years, ending before the Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is listed in the left-hand column of item (i) or item (iii) of the table in Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の四十五第一項に規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に終了する連結事業年度であって、会社法施行日前に終了する連結事業年度の同項の規定の適用については、同項中「損金経理の方法」とあるのは「損金経理の方法（当該連結親法人又はその連結子法人の確定した決算において利益又は剰余金の処分により積立金として積み立てる方法を含む。）」と、「積み立てたとき（当該連結親法人又はその連結子法人の当該連結事業年度に係る決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特定災害防止準備金として積み立てたときを含む。）」とあるのは「積み立てたとき」とする。
suppl-4181-10/art-135/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-135/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-135/par-3
With regard to the application of the provisions of Article 68-45, paragraph (1) of the New Act on Special Measures Concerning Taxation for a consolidated business year of a consolidated parent corporation prescribed in that paragraph or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ends on or after the Effective Date and ends before the effective date of the Companies Act, the phrase "by the method of accounting as an expense or loss" in that paragraph is deemed to be replaced with "by the method of accounting as an expense or loss (including the method of setting aside the amount as a reserve through the appropriation of profit or surplus in the settlement of accounts finalized by that consolidated parent corporation or its consolidated subsidiary corporation)", and the phrase "when it has set aside (including the case where it has set aside the amount as a reserve for specified disaster prevention by the method of setting aside the amount as a reserve through the appropriation of surplus by the date on which the settlement of accounts for that consolidated business year of that consolidated parent corporation or its consolidated subsidiary corporation is finalized)" is deemed to be replaced with "when it has set aside".
machine translation, not official
**第四項** 施行日前に旧租税特別措置法第六十八条の四十五第一項に規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、同条第二項第二号ロに規定する政令で定めるところにより委託している信託財産に係る信託の契約を締結しているもの（次項において「信託契約締結連結法人」という。）の施行日以後に終了する連結事業年度（会社法施行日前に終了する連結事業年度に限る。）の連結所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 第五十五条の六第一項 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九条第四項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第五十五条の六第一項
平成十九年三月三十一日 同表の第二号の中欄に規定する廃棄物の最終処分の終了の日（第八項において「廃棄物最終処分終了の日」という。）
第二項第二号及び第三項から第五項まで 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
第八項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
平成十九年三月三十一日 廃棄物最終処分終了の日
第十項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
「第五十五条第十一項」とあるのは「第五十五条の六第十一項 「第五十五条第十一項」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九条第四項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力単体措置法」という。）第五十五条の六第十一項
第六十八条の四十五第二項 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五条第四項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力連結措置法」という。）第六十八条の四十五第二項
「同条第十一項」とあるのは「第五十五条の六第十一項 「同条第十一項」とあるのは「旧効力単体措置法第五十五条の六第十一項
第十一項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
第十二項 第六十八条の四十五第二項 旧効力連結措置法第六十八条の四十五第二項
第五十五条の六第十二項 旧効力単体措置法第五十五条の六第十二項
第十三項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
第十四項 第六十八条の四十五第二項 旧効力連結措置法第六十八条の四十五第二項
第五十五条の六第十四項 旧効力単体措置法第五十五条の六第十四項
第十五項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
第十六項 第六十八条の四十五第二項 旧効力連結措置法第六十八条の四十五第二項
suppl-4181-10/art-135/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-135/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-135/par-4
With regard to the calculation of the amount of consolidated income for a consolidated business year ending on or after the Effective Date (limited to a consolidated business year ending before the effective date of the Companies Act) of a consolidated parent corporation prescribed in Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that, before the Effective Date, has concluded a contract for a trust pertaining to trust property entrusted pursuant to the provisions of Cabinet Order prescribed in paragraph (2), item (ii), (b) of that Article (referred to as a "consolidated corporation that has concluded a trust contract" in the following paragraph), the provisions of that Article remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 109, paragraph (4) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
March 31, 2007 the date of completion of the final disposal of waste prescribed in the middle column of item (ii) of that table (referred to as the "date of completion of the final disposal of waste" in paragraph (8))
Paragraph (2), item (ii) and paragraphs (3) through (5) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (8) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
March 31, 2007 the date of completion of the final disposal of waste
Paragraph (10) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 55-6, paragraph (11) the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 55-6, paragraph (11) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 109, paragraph (4) of the Supplementary Provisions of that Act (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations' in this Article)
Article 68-45, paragraph (2) Article 68-45, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 135, paragraph (4) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in this Article)
the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 55-6, paragraph (11) the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 55-6, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Paragraph (11) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (12) Article 68-45, paragraph (2) Article 68-45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 55-6, paragraph (12) Article 55-6, paragraph (12) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Paragraph (13) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (14) Article 68-45, paragraph (2) Article 68-45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 55-6, paragraph (14) Article 55-6, paragraph (14) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Paragraph (15) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (16) Article 68-45, paragraph (2) Article 68-45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
machine translation, not official
**第五項** 信託契約締結連結法人の施行日以後に終了する連結事業年度（会社法施行日以後に終了する連結事業年度に限る。）の連結所得の金額の計算については、旧租税特別措置法第六十八条の四十五の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 第五十五条の六第一項 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九条第五項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第五十五条の六第一項
平成十九年三月三十一日 同表の第二号の中欄に規定する廃棄物の最終処分の終了の日（第八項において「廃棄物最終処分終了の日」という。）
損金経理の方法（当該連結親法人又はその連結子法人の確定した決算において利益又は剰余金の処分により積立金として積み立てる方法を含む。） 損金経理の方法
積み立てたとき 積み立てたとき（当該連結親法人又はその連結子法人の当該連結事業年度に係る決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特定災害防止準備金として積み立てたときを含む。）
第二項第二号及び第三項から第五項まで 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
第八項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
平成十九年三月三十一日 廃棄物最終処分終了の日
第十項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
「第五十五条第十一項」とあるのは「第五十五条の六第十一項 「第五十五条第十一項」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九条第五項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力単体措置法」という。）第五十五条の六第十一項
第六十八条の四十五第二項 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五条第五項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力連結措置法」という。）第六十八条の四十五第二項
「同条第十一項」とあるのは「第五十五条の六第十一項 「同条第十一項」とあるのは「旧効力単体措置法第五十五条の六第十一項
第十一項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
第十二項 第六十八条の四十五第二項 旧効力連結措置法第六十八条の四十五第二項
第五十五条の六第十二項 旧効力単体措置法第五十五条の六第十二項
第十三項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
第十四項 第六十八条の四十五第二項 旧効力連結措置法第六十八条の四十五第二項
第五十五条の六第十四項 旧効力単体措置法第五十五条の六第十四項
第十五項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
第十六項 第六十八条の四十五第二項 旧効力連結措置法第六十八条の四十五第二項
suppl-4181-10/art-135/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-135/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-135/par-5
With regard to the calculation of the amount of consolidated income for a consolidated business year ending on or after the Effective Date (limited to a consolidated business year ending on or after the effective date of the Companies Act) of a consolidated corporation that has concluded a trust contract, the provisions of Article 68-45 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 109, paragraph (5) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
March 31, 2007 the date of completion of the final disposal of waste prescribed in the middle column of item (ii) of that table (referred to as the "date of completion of the final disposal of waste" in paragraph (8))
by the method of accounting as an expense or loss (including the method of setting aside the amount as a reserve through the appropriation of profit or surplus in the settlement of accounts finalized by that consolidated parent corporation or its consolidated subsidiary corporation) by the method of accounting as an expense or loss
when it has set aside when it has set aside (including the case where it has set aside the amount as a reserve for specified disaster prevention by the method of setting aside the amount as a reserve through the appropriation of surplus by the date on which the settlement of accounts for that consolidated business year of that consolidated parent corporation or its consolidated subsidiary corporation is finalized)
Paragraph (2), item (ii) and paragraphs (3) through (5) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (8) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
March 31, 2007 the date of completion of the final disposal of waste
Paragraph (10) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 55-6, paragraph (11) the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 55-6, paragraph (11) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 109, paragraph (5) of the Supplementary Provisions of that Act (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations' in this Article)
Article 68-45, paragraph (2) Article 68-45, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 135, paragraph (5) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in this Article)
the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 55-6, paragraph (11) the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 55-6, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Paragraph (11) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (12) Article 68-45, paragraph (2) Article 68-45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 55-6, paragraph (12) Article 55-6, paragraph (12) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Paragraph (13) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (14) Article 68-45, paragraph (2) Article 68-45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 55-6, paragraph (14) Article 55-6, paragraph (14) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Paragraph (15) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (16) Article 68-45, paragraph (2) Article 68-45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
machine translation, not official
**第六項** 旧租税特別措置法第六十八条の四十九第一項に規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、同条第二項に規定するガスの供給計画につき同項に規定する届出を施行日前に行ったものの当該ガスの供給計画に定められた同条第一項に規定する熱量変更計画に係る同項のガス熱量変更準備金（連結事業年度に該当しない事業年度において積み立てた旧租税特別措置法第五十六条の二第一項のガス熱量変更準備金を含む。）については、旧租税特別措置法第六十八条の四十九の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 熱量変更費用（第五十六条の二第一項 熱量変更費用（所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九条第六項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第五十六条の二第一項
熱量の変更（第五十六条の二第一項 熱量の変更（旧効力措置法第五十六条の二第一項
第一項第二号 第五十六条の二第一項 旧効力措置法第五十六条の二第一項
第二項 第五十六条の二第二項 旧効力措置法第五十六条の二第二項
第三項及び第四項 第五十六条の二第一項 旧効力措置法第五十六条の二第一項
第五項 第五十六条の二第一項 旧効力措置法第五十六条の二第一項
第五項第四号 連結子法人の解散にあつてはその解散の日 連結子法人の破産手続開始の決定による解散にあつてはその破産手続開始の決定の日
第九項 第五十六条の二第一項 旧効力措置法第五十六条の二第一項
「第五十五条第十一項」とあるのは「第五十六条の二第十項 「第五十五条第十一項」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九条第六項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この項において「旧効力単体措置法」という。）第五十六条の二第十項
第六十八条の四十九第一項及び第四項の 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五条第六項の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この項において「旧効力連結措置法」という。）第六十八条の四十九第一項及び第四項の
「同条第十一項」とあるのは「第五十六条の二第十項 「同条第十一項」とあるのは「旧効力単体措置法第五十六条の二第十項
第六十八条の四十九第一項及び第四項中 旧効力連結措置法第六十八条の四十九第一項及び第四項中
suppl-4181-10/art-135/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-135/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-135/par-6
With regard to the reserve for gas calorific value conversion referred to in Article 68-49, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the calorific value conversion plan prescribed in that paragraph that is specified in the gas supply plan of a consolidated parent corporation prescribed in that paragraph or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that made, before the Effective Date, the notification prescribed in paragraph (2) of that Article for the gas supply plan prescribed in that paragraph (including the reserve for gas calorific value conversion referred to in Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation set aside in a business year that does not fall under a consolidated business year), the provisions of Article 68-49 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) calorific value conversion expenses (Article 56-2, paragraph (1) calorific value conversion expenses (Article 56-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 109, paragraph (6) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
conversion of calorific value (Article 56-2, paragraph (1) conversion of calorific value (Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (1), item (ii) Article 56-2, paragraph (1) Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (2) Article 56-2, paragraph (2) Article 56-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraphs (3) and (4) Article 56-2, paragraph (1) Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (5) Article 56-2, paragraph (1) Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (5), item (iv) for the dissolution of a consolidated subsidiary corporation, the date of that dissolution for the dissolution of a consolidated subsidiary corporation due to an order commencing bankruptcy proceedings, the date of that order commencing bankruptcy proceedings
Paragraph (9) Article 56-2, paragraph (1) Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 56-2, paragraph (10) the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 56-2, paragraph (10) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 109, paragraph (6) of the Supplementary Provisions of that Act (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations' in this paragraph)
Article 68-49, paragraphs (1) and (4) Article 68-49, paragraphs (1) and (4) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 135, paragraph (6) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in this paragraph)
the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 56-2, paragraph (10) the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 56-2, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
in Article 68-49, paragraphs (1) and (4) in Article 68-49, paragraphs (1) and (4) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
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**第七項** 新租税特別措置法第六十八条の五十五（第一項第一号の二に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、同号に掲げるものの附則第一条第十一号に定める日以後に開始する連結事業年度分の法人税について適用する。
suppl-4181-10/art-135/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-135/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-135/par-7
The provisions of Article 68-55 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (i)-2) apply to corporation tax for consolidated business years, beginning on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is listed in that item.
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### 第百三十六条（連結法人である農業生産法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Agricultural Production Corporations That Are Consolidated Corporations
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suppl-4181-10/art-136 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-136 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-136
**第一項** 新租税特別措置法第六十八条の六十四第一項及び第六十八条の六十五第一項の規定は、これらの規定に規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日以後に終了する連結事業年度分の法人税について適用し、旧租税特別措置法第六十八条の六十四第一項及び第六十八条の六十五第一項に規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-136/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-136/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-136/par-1
The provisions of Article 68-64, paragraph (1) and Article 68-65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation prescribed in those provisions or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation prescribed in Article 68-64, paragraph (1) and Article 68-65, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the effective date of the Companies Act.
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### 第百三十七条（連結法人の交際費等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. of Consolidated Corporations from Deductible Expenses
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suppl-4181-10/art-137 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-137 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-137
**第一項** 新租税特別措置法第六十八条の六十六の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-137/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-137/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-137/par-1
The provisions of Article 68-66 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years in which a consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years in which a consolidated corporation's consolidated parent corporation business year began before the Effective Date.
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### 第百三十八条（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets, etc. by Consolidated Corporations
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suppl-4181-10/art-138 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138
**第一項** 新租税特別措置法第六十八条の七十第一項（新租税特別措置法第六十八条の七十一第八項において準用する場合を含む。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-138/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-1
The provisions of Article 68-70, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-71, paragraph (8) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the effective date of the Companies Act.
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**第二項** 新租税特別措置法第六十八条の七十一第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-138/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-2
The provisions of Article 68-71, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the effective date of the Companies Act.
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**第三項** 新租税特別措置法第六十八条の七十一第十二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成十八年十月一日以後に行う同項に規定する非適格株式交換等について適用する。
suppl-4181-10/art-138/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-3
The provisions of Article 68-71, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after October 1, 2006.
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**第四項** 新租税特別措置法第六十八条の七十二第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十八条の七十二第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4181-10/art-138/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-4
The provisions of Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-72, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before that date.
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**第五項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第九号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4181-10/art-138/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-5
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (ix) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before that date.
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**第六項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の有する旧租税特別措置法第六十八条の七十五第一項に規定する土地等が、施行日前に旧租税特別措置法第六十五条の四第一項第十二号に規定する法人に同号（ロに係る部分に限る。）の事業の用に供するために買い取られた場合については、なお従前の例による。
suppl-4181-10/art-138/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-6
The provisions then in force continue to govern the case where land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation was purchased before the Effective Date by a corporation prescribed in Article 65-4, paragraph (1), item (xii) of the Former Act on Special Measures Concerning Taxation for use in the business referred to in that item (limited to the part concerning (b)).
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**第七項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第十二号ロに係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4181-10/art-138/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-7
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xii), (b) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before that date.
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**第八項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第十三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4181-10/art-138/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-8
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xiii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before the Effective Date.
machine translation, not official
**第九項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第十九号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡及び当該土地等のうち中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の一部を改正する等の法律附則第三条の規定によりなお従前の例によることとされる保留地の特例に係る同法第一条の規定による改正前の中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律第七条第一項に規定する保留地に対応する部分の同日以後に行う譲渡に係る法人税については、なお従前の例による。
suppl-4181-10/art-138/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-9
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xix) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before that date, and to a transfer, made on or after that date, of the portion of that land, etc. that corresponds to reserved land, pertaining to the special provisions on reserved land that remain governed by the provisions then in force pursuant to the provisions of Article 3 of the Supplementary Provisions of the Act Partially Amending the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers, etc., prescribed in Article 7, paragraph (1) of the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers prior to the amendment by Article 1 of that Act.
machine translation, not official
**第十項** 新租税特別措置法第六十八条の七十八第一項（同項の表以外の部分に限り、新租税特別措置法第六十八条の七十九第八項において準用する場合を含む。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-138/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-10
The provisions of Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part other than the table in that paragraph, and including as applied mutatis mutandis pursuant to Article 68-79, paragraph (8) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
machine translation, not official
**第十一項** 新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第九号の上欄に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う同欄に掲げる資産の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十八第一項の表の第九号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4181-10/art-138/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-11
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the left-hand column of item (ix) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of assets listed in that column made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (ix) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before the Effective Date.
machine translation, not official
**第十二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十八第一項の表の第十五号又は第十六号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4181-10/art-138/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-12
The provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xv) or (xvi) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before the Effective Date.
machine translation, not official
**第十三項** 新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第十八号の下欄に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得をする同欄に掲げる資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得をした旧租税特別措置法第六十八条の七十八第一項の表の第二十一号の下欄に掲げる資産については、なお従前の例による。
suppl-4181-10/art-138/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-13
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of item (xviii) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in that column that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of item (xxi) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.
machine translation, not official
**第十四項** 新租税特別措置法第六十八条の七十九第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-138/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-14
The provisions of Article 68-79, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
machine translation, not official
**第十五項** 新租税特別措置法第六十八条の七十九第十二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成十八年十月一日以後に行う同項に規定する非適格株式交換等について適用する。
suppl-4181-10/art-138/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-15
The provisions of Article 68-79, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that paragraph carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after October 1, 2006.
machine translation, not official
**第十六項** 新租税特別措置法第六十八条の八十二第一項（新租税特別措置法第六十八条の八十三第九項において準用する場合を含む。）及び新租税特別措置法第六十八条の八十三第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-138/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-16
The provisions of Article 68-82, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-83, paragraph (9) of the New Act on Special Measures Concerning Taxation) and Article 68-83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
machine translation, not official
**第十七項** 新租税特別措置法第六十八条の八十三第十三項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成十八年十月一日以後に行う同項に規定する非適格株式交換等について適用する。
suppl-4181-10/art-138/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-17
The provisions of Article 68-83, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that paragraph carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after October 1, 2006.
machine translation, not official
**第十八項** 新租税特別措置法第六十八条の八十四第一項（新租税特別措置法第六十八条の八十五第九項において準用する場合を含む。）及び新租税特別措置法第六十八条の八十五第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-138/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-18
The provisions of Article 68-84, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-85, paragraph (9) of the New Act on Special Measures Concerning Taxation) and Article 68-85, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
machine translation, not official
**第十九項** 新租税特別措置法第六十八条の八十五第十三項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成十八年十月一日以後に行う同項に規定する非適格株式交換等について適用する。
suppl-4181-10/art-138/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-19
The provisions of Article 68-85, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that paragraph carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after October 1, 2006.
machine translation, not official
**第二十項** 新租税特別措置法第六十八条の八十五の二第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-138/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-20
The provisions of Article 68-85-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
machine translation, not official
**第二十一項** 新租税特別措置法第六十八条の八十五の三の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第九号に定める日以後に行う新租税特別措置法第六十八条の八十五の三第一項に規定する所有隣接土地等の交換に係る法人税について適用する。
suppl-4181-10/art-138/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-138/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-21
The provisions of Article 68-85-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to an exchange of owned adjacent land, etc. prescribed in Article 68-85-3, paragraph (1) of the New Act on Special Measures Concerning Taxation carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.
machine translation, not official
### 第百三十九条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on a Consolidated Corporation's Transactions with Its Foreign Affiliates
caption: machine translation, not official
suppl-4181-10/art-139 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-139 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-139
**第一項** 新租税特別措置法第六十八条の八十八第六項の規定は、連結法人の施行日以後に開始する連結事業年度の連結所得の金額又は連結欠損金額について法人税法第二条第四十三号に規定する更正（以下この条において「更正」という。）又は同法第二条第四十四号に規定する決定（以下この条において「決定」という。）をする場合について適用し、連結法人の施行日前に開始した連結事業年度の連結所得の金額又は連結欠損金額について更正又は決定をする場合については、なお従前の例による。
suppl-4181-10/art-139/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-139/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-139/par-1
The provisions of Article 68-88, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to cases where a reassessment prescribed in Article 2, item (xliii) of the Corporation Tax Act (hereinafter referred to as a "reassessment" in this Article) or a determination prescribed in Article 2, item (xliv) of that Act (hereinafter referred to as a "determination" in this Article) is made with regard to the amount of consolidated income or the amount of consolidated loss for a consolidated business year of a consolidated corporation beginning on or after the Effective Date, and the provisions then in force continue to govern cases where a reassessment or determination is made with regard to the amount of consolidated income or the amount of consolidated loss for a consolidated business year of a consolidated corporation that began before the Effective Date.
machine translation, not official
### 第百四十条（連結法人の国外支配株主等に係る負債の利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Interest on Liabilities Payable to a Consolidated Corporation's Foreign Controlling Shareholders
caption: machine translation, not official
suppl-4181-10/art-140 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-140 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-140
**第一項** 新租税特別措置法第六十八条の八十九の規定は、連結法人の施行日以後に終了する連結事業年度分の法人税について適用し、連結法人の施行日前に終了した連結事業年度分の法人税については、なお従前の例による。この場合において、連結法人の施行日前に開始し、かつ、施行日以後に終了する連結事業年度における同条の規定の適用については、同条第一項中「資金供与者等に負債の利子等」とあるのは「資金供与者等（政令で定める者を除く。以下この条において同じ。）に負債の利子等（政令で定めるものを除く。以下この条において同じ。）」と、「国外支配株主等及び資金供与者等に対する負債」とあるのは「国外支配株主等及び資金供与者等に対する負債（政令で定める負債を除く。以下この条において同じ。）」とする。
suppl-4181-10/art-140/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-140/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-140/par-1
The provisions of Article 68-89 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the Effective Date, of a consolidated corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Effective Date, of a consolidated corporation. In this case, with regard to the application of the provisions of that Article in a consolidated business year of a consolidated corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "interest on liabilities, etc. to a fund provider, etc." in paragraph (1) of that Article is deemed to be replaced with "interest on liabilities, etc. (excluding those specified by Cabinet Order; the same applies hereinafter in this Article) to a fund provider, etc. (excluding persons specified by Cabinet Order; the same applies hereinafter in this Article)", and the phrase "liabilities to foreign controlling shareholders, etc. and fund providers, etc." in that paragraph is deemed to be replaced with "liabilities to foreign controlling shareholders, etc. and fund providers, etc. (excluding liabilities specified by Cabinet Order; the same applies hereinafter in this Article)".
machine translation, not official
### 第百四十一条（連結法人に係る特定外国子会社等の留保金額の益金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Gross Profit of the Retained Income of a Consolidated Corporation's Specified Foreign Subsidiaries, etc.
caption: machine translation, not official
suppl-4181-10/art-141 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-141 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-141
**第一項** 新租税特別措置法第六十八条の九十第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項に規定する剰余金の配当、利益の配当又は剰余金の分配がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧租税特別措置法第六十八条の九十第一項に規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。
suppl-4181-10/art-141/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-141/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-141/par-1
The provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to cases where there is a dividend of surplus, dividend of profit or distribution of surplus prescribed in that paragraph whose record date for payment is a date on or after the Companies Act Effective Date, and the provisions then in force continue to govern cases where there is a dividend of profit or distribution of surplus prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a date before the Companies Act Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の九十二第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項に規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧租税特別措置法第六十八条の九十二第一項に規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。
suppl-4181-10/art-141/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-141/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-141/par-2
The provisions of Article 68-92, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to cases where there is a dividend of surplus, etc. prescribed in that paragraph whose record date for payment is a date on or after the Companies Act Effective Date, and the provisions then in force continue to govern cases where there is a dividend of profit or distribution of surplus prescribed in Article 68-92, paragraph (1) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a date before the Companies Act Effective Date.
machine translation, not official
### 第百四十二条（連結法人に係る特定外国信託の留保金額の益金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Gross Profit of the Retained Income of a Consolidated Corporation's Specified Foreign Trusts
caption: machine translation, not official
suppl-4181-10/art-142 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-142 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-142
**第一項** 新租税特別措置法第六十八条の九十三の四第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項第三号に規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧租税特別措置法第六十八条の九十三の四第一項第三号に規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。
suppl-4181-10/art-142/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-142/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-142/par-1
The provisions of Article 68-93-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to cases where there is a dividend of surplus, etc. prescribed in item (iii) of that paragraph whose record date for payment is a date on or after the Companies Act Effective Date, and the provisions then in force continue to govern cases where there is a dividend of profit or distribution of surplus prescribed in Article 68-93-4, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a date before the Companies Act Effective Date.
machine translation, not official
### 第百四十三条（特定の医療法人である連結親法人の法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for a Consolidated Parent Corporation That Is a Specified Medical Care Corporation
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suppl-4181-10/art-143 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-143 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-143
**第一項** 新租税特別措置法第六十八条の百第一項の規定は、連結法人の連結親法人事業年度が平成十九年一月一日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が同日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-143/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-143/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-143/par-1
The provisions of Article 68-100, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after January 1, 2007, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before that date.
machine translation, not official
### 第百四十四条（連結法人の転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Subsidies, etc. for Business Conversion or Discontinuation of a Consolidated Corporation
caption: machine translation, not official
suppl-4181-10/art-144 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-144 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-144
**第一項** 新租税特別措置法第六十八条の百二第二項（同条第十項において準用する場合を含む。）及び同条第四項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-144/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-144/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-144/par-1
The provisions of Article 68-102, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (10) of that Article) and paragraph (4) of that Article apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
machine translation, not official
### 第百四十五条（中小連結法人等の少額減価償却資産の取得価額の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small or Medium-Sized Consolidated Corporations, etc.
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suppl-4181-10/art-145 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-145 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-145
**第一項** 新租税特別措置法第六十八条の百二の二の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する少額減価償却資産について適用する。
suppl-4181-10/art-145/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-145/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-145/par-1
The provisions of Article 68-102-2 of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, or manufactures or constructs, on or after the Effective Date.
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成十八年三月三十一日以前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の百三の三第一項に規定する少額減価償却資産については、なお従前の例による。
suppl-4181-10/art-145/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-145/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-145/par-2
The provisions then in force continue to govern low-value depreciable assets prescribed in Article 68-103-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, or manufactured or constructed, on or before March 31, 2006.
machine translation, not official
### 第百四十六条（連結法人の株式交換又は株式移転に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Share Exchanges or Share Transfers of Consolidated Corporations
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suppl-4181-10/art-146 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-146 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-146
**第一項** 連結法人が平成十八年十月一日前に行った旧租税特別措置法第六十八条の百四第一項に規定する特定子会社株式の同項に規定する株式交換等による移転及び旧租税特別措置法第六十八条の百五第一項に規定する子会社株式等の譲渡に係る法人税については、なお従前の例による。
suppl-4181-10/art-146/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-146/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-146/par-1
The provisions then in force continue to govern corporation tax pertaining to a transfer, through a share exchange, etc. prescribed in Article 68-104, paragraph (1) of the Former Act on Special Measures Concerning Taxation, of specified subsidiary shares prescribed in that paragraph and to a transfer of subsidiary shares, etc. prescribed in Article 68-105, paragraph (1) of the Former Act on Special Measures Concerning Taxation, carried out by a consolidated corporation before October 1, 2006.
machine translation, not official
**第二項** 連結法人が施行日から平成十八年九月三十日までの間に行う旧租税特別措置法第六十八条の百五第一項に規定する子会社株式等の譲渡に係る同条の規定の適用については、同条第四項中「第二条第十八号の二の規定の適用については同号イに規定する個別所得金額に、同法第八十一条の十三第二項及び第三項の規定の適用については」とあるのは「第八十一条の十三第二項及び第四項の規定の適用については、」と、「、それぞれ含まれる」とあるのは「含まれる」とする。
suppl-4181-10/art-146/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-146/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-146/par-2
With regard to the application of the provisions of Article 68-105 of the Former Act on Special Measures Concerning Taxation to a transfer of subsidiary shares, etc. prescribed in paragraph (1) of that Article carried out by a consolidated corporation during the period from the Effective Date to September 30, 2006, the phrase "in the amount of individual income prescribed in item (xviii)-2, (a) of that Article with regard to the application of the provisions of Article 2, item (xviii)-2, and with regard to the application of the provisions of Article 81-13, paragraphs (2) and (3) of that Act" in paragraph (4) of that Article is deemed to be replaced with "with regard to the application of the provisions of Article 81-13, paragraphs (2) and (4),", and the phrase ", respectively, included" is deemed to be replaced with "included".
machine translation, not official
### 第百四十七条（特定の協同組合等である連結親法人の法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for a Consolidated Parent Corporation That Is a Specified Cooperative, etc.
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suppl-4181-10/art-147 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-147 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-147
**第一項** 新租税特別措置法第六十八条の百八第一項の規定は、連結法人の連結親法人事業年度が平成十九年一月一日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が同日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-147/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-147/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-147/par-1
The provisions of Article 68-108, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after January 1, 2007, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before that date.
machine translation, not official
### 第百四十八条（経営革新計画を実施する連結親法人である中小企業者に対する特定同族会社の特別税率の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of the Special Tax Rate for Specified Family Companies to a Small and Medium Sized Enterprise That Is a Consolidated Parent Corporation Implementing a Business Innovation Plan
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suppl-4181-10/art-148 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-148 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-148
**第一項** 新租税特別措置法第六十八条の百九第一項の規定は、同項に規定する連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用する。
suppl-4181-10/art-148/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-148/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-148/par-1
The provisions of Article 68-109, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year prescribed in that paragraph begins on or after the Effective Date.
machine translation, not official
### 第百四十九条（連結親法人である中小企業者等に対する同族会社の特別税率の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of the Special Tax Rate for Family Companies to Small and Medium Sized Enterprises, etc. That Are Consolidated Parent Corporations
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suppl-4181-10/art-149 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-149 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-149
**第一項** 旧租税特別措置法第六十八条の百九第一項又は第二項に規定する連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4181-10/art-149/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-149/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-149/par-1
The provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year prescribed in Article 68-109, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation began before the Effective Date.
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### 第百五十条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4181-10/art-150 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-150 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-150
**第一項** 新租税特別措置法第六十九条の四第八項及び第六十九条の五第十四項の規定は、施行日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）により取得する財産（施行日以後に新相続税法第二十一条の九第五項に規定する特定贈与者の相続の開始があった場合において、新相続税法第二十一条の十六第一項の規定により同項に規定する相続により取得するものとみなされる財産を含む。）に係る相続税について適用し、施行日前に相続又は遺贈により取得した財産（施行日前に旧相続税法第二十一条の九第五項に規定する特定贈与者の相続の開始があった場合において、旧相続税法第二十一条の十六第一項の規定により同項に規定する相続により取得したものとみなされる財産を含む。）に係る相続税については、なお従前の例による。
suppl-4181-10/art-150/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-150/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-150/par-1
The provisions of Article 69-4, paragraph (8) and Article 69-5, paragraph (14) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired on or after the Effective Date by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) (including property deemed, pursuant to the provisions of Article 21-16, paragraph (1) of the New Inheritance Tax Act, to be acquired by inheritance as prescribed in that paragraph in the case where the commencement of the succession of a specified donor prescribed in Article 21-9, paragraph (5) of the New Inheritance Tax Act occurs on or after the Effective Date), and the provisions then in force continue to govern inheritance tax on property acquired before the Effective Date by inheritance or bequest (including property deemed, pursuant to the provisions of Article 21-16, paragraph (1) of the Former Inheritance Tax Act, to have been acquired by inheritance as prescribed in that paragraph in the case where the commencement of the succession of a specified donor prescribed in Article 21-9, paragraph (5) of the Former Inheritance Tax Act occurred before the Effective Date).
machine translation, not official
**第二項** 新租税特別措置法第七十条の四の規定は、施行日以後に同条第二十九項各号に掲げる場合に該当することとなる同条第一項の規定の適用を受ける贈与税について適用し、施行日前に旧租税特別措置法第七十条の四第二十九項各号に掲げる場合に該当することとなった同条第一項の規定の適用を受けていた贈与税については、なお従前の例による。
suppl-4181-10/art-150/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-150/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-150/par-2
The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax to which the provisions of paragraph (1) of that Article apply and for which a case listed in any of the items of paragraph (29) of that Article arises on or after the Effective Date, and the provisions then in force continue to govern gift tax to which the provisions of Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation applied and for which a case listed in any of the items of paragraph (29) of that Article arose before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第七十条の六（第三十三項に係る部分を除く。）の規定は、施行日以後に同条第三十五項各号に掲げる場合に該当することとなる同条第一項の規定の適用を受ける相続税について適用し、施行日前に旧租税特別措置法第七十条の六第三十五項各号に掲げる場合に該当することとなった同条第一項の規定の適用を受けていた相続税については、なお従前の例による。
suppl-4181-10/art-150/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-150/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-150/par-3
The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to paragraph (33)) apply to inheritance tax to which the provisions of paragraph (1) of that Article apply and for which a case listed in any of the items of paragraph (35) of that Article arises on or after the Effective Date, and the provisions then in force continue to govern inheritance tax to which the provisions of Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation applied and for which a case listed in any of the items of paragraph (35) of that Article arose before the Effective Date.
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### 第百五十一条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4181-10/art-151 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151
**第一項** 個人又は法人が、施行日前に受けた旧租税特別措置法第七十二条の規定による不動産に関する登記に係る登録免許税については、なお従前の例による。
suppl-4181-10/art-151/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-1
The provisions then in force continue to govern registration and license tax on registration concerning real property under the provisions of Article 72 of the Former Act on Special Measures Concerning Taxation that an individual or corporation received before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第七十八条の規定は、施行日以後にされる同条に規定する農林漁業者に対する貸付けに係る債権を担保するために受ける抵当権の設定の登記に係る登録免許税について適用し、施行日前にされた旧租税特別措置法第七十八条に規定する農林漁業者に対する貸付けに係る債権を担保するために受ける抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-4181-10/art-151/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-2
The provisions of Article 78 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the creation of a mortgage received to secure claims pertaining to loans to persons engaged in agriculture, forestry or fisheries prescribed in that Article that are made on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the creation of a mortgage received to secure claims pertaining to loans to persons engaged in agriculture, forestry or fisheries prescribed in Article 78 of the Former Act on Special Measures Concerning Taxation that were made before the Effective Date.
machine translation, not official
**第三項** 農林中央金庫又は旧租税特別措置法第七十八条の二第一項に規定する信用農業協同組合連合会が、施行日前に同項に規定する事業譲渡若しくは全部事業譲渡又は信用事業の全部を譲り受けたことにより不動産に関する権利を取得した場合における当該不動産の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4181-10/art-151/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-3
The provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property in the case where the Norinchukin Bank or a credit federation of agricultural cooperatives prescribed in Article 78-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired rights to real property before the Effective Date by taking over a business transfer or entire business transfer prescribed in that paragraph or the entire credit business.
machine translation, not official
**第四項** 農業協同組合が、施行日前に旧租税特別措置法第七十八条の二第二項に規定する権利義務の承継をした場合における当該承継に係る不動産の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4181-10/art-151/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-4
The provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property pertaining to succession in the case where an agricultural cooperative succeeded to rights and obligations prescribed in Article 78-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第七十八条の二第一項の規定は、施行日以後に漁業協同組合が同項に規定する権利義務の承継をする場合における当該承継に係る不動産又は船舶の権利の移転の登記に係る登録免許税について適用し、施行日前に漁業協同組合が旧租税特別措置法第七十八条の二第四項に規定する権利義務の承継をした場合における当該承継に係る不動産又は船舶の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4181-10/art-151/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-5
The provisions of Article 78-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property or vessels pertaining to succession in the case where a fishery cooperative succeeds to rights and obligations prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property or vessels pertaining to succession in the case where a fishery cooperative succeeded to rights and obligations prescribed in Article 78-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第七十八条の二第二項の規定は、施行日以後に漁業協同組合が同項に規定する合併をする場合において当該合併により取得する不動産又は船舶の権利の移転の登記に係る登録免許税について適用し、施行日前に漁業協同組合が旧租税特別措置法第七十八条の二第五項に規定する合併をした場合において当該合併により取得した不動産又は船舶の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4181-10/art-151/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-6
The provisions of Article 78-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property or vessels acquired through a merger in the case where a fishery cooperative carries out a merger prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property or vessels acquired through a merger in the case where a fishery cooperative carried out a merger prescribed in Article 78-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
machine translation, not official
**第七項** 施行日前に、漁業を営む者が建造し、又は取得した旧租税特別措置法第七十九条第一項に規定する漁船に係る所有権の保存若しくは移転の登記又は当該漁船を目的とする抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-4181-10/art-151/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-7
The provisions then in force continue to govern registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of fishing vessels prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a person engaged in fisheries built or acquired before the Effective Date, or on the registration of the creation of a mortgage on those fishing vessels.
machine translation, not official
**第八項** 施行日前に、旧租税特別措置法第七十九条第三項に規定する海上運送事業者が建造し、又は取得した同項に規定する国際船舶に係る所有権の保存の登記又は当該国際船舶を目的とする抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-4181-10/art-151/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-8
The provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of international ships prescribed in Article 79, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a marine transportation business operator prescribed in that paragraph built or acquired before the Effective Date, or on the registration of the creation of a mortgage on those international ships.
machine translation, not official
**第九項** 新租税特別措置法第七十九条の規定は、施行日以後にされる同条第一項に規定する勧告若しくは指示又は認定に係る同項各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧租税特別措置法第八十条に規定する勧告若しくは指示又は認定に係る同条各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4181-10/art-151/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-9
The provisions of Article 79 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in the items of paragraph (1) of that Article pertaining to a recommendation or instruction, or certification, prescribed in that paragraph that is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of Article 80 of the Former Act on Special Measures Concerning Taxation pertaining to a recommendation or instruction, or certification, prescribed in that Article that was given before the Effective Date.
machine translation, not official
**第十項** 施行日から会社法施行日の前日までの間における新租税特別措置法第七十九条の規定の適用については、同条第一項第四号中「資本金若しくは出資金の額」とあるのは、「資本若しくは出資」とする。
suppl-4181-10/art-151/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-10
With regard to the application of the provisions of Article 79 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "amount of stated capital or capital contributions" in paragraph (1), item (iv) of that Article is deemed to be replaced with "capital or contributions".
machine translation, not official
**第十一項** 新租税特別措置法第八十条の規定は、施行日以後にされる同条第一項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧租税特別措置法第八十条の二第一項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4181-10/art-151/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-11
The provisions of Article 80 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in the items of paragraph (1) of that Article pertaining to certification prescribed in that paragraph that is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to certification prescribed in that paragraph that was given before the Effective Date.
machine translation, not official
**第十二項** 施行日から会社法施行日の前日までの間における新租税特別措置法第八十条の規定の適用については、同条第一項第四号中「資本金若しくは出資金の額」とあるのは、「資本若しくは出資」とする。
suppl-4181-10/art-151/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-12
With regard to the application of the provisions of Article 80 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "amount of stated capital or capital contributions" in paragraph (1), item (iv) of that Article is deemed to be replaced with "capital or contributions".
machine translation, not official
**第十三項** 新租税特別措置法第八十条の二の規定は、施行日以後にされる同条第一項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧租税特別措置法第八十条の三第一項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4181-10/art-151/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-13
The provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in the items of paragraph (1) of that Article pertaining to certification prescribed in that paragraph that is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of Article 80-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to certification prescribed in that paragraph that was given before the Effective Date.
machine translation, not official
**第十四項** 施行日から会社法施行日の前日までの間における新租税特別措置法第八十一条第一項、第二項及び第五項から第七項までの規定の適用については、これらの規定中「株式会社」とあるのは、「株式会社又は有限会社」とする。
suppl-4181-10/art-151/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-14
With regard to the application of the provisions of Article 81, paragraphs (1), (2) and (5) through (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "stock company" in those provisions is deemed to be replaced with "stock company or limited company".
machine translation, not official
**第十五項** 施行日前に株式会社又は有限会社が新設分割又は吸収分割により旧租税特別措置法第八十一条第一項の表の各号の上欄に掲げる権利の取得をした場合における当該権利に係る登記又は登録に係る登録免許税については、同項及び同条第二項の規定は、なおその効力を有する。この場合において、同条第一項中「、新設分割」とあるのは「新設分割」と、「取得し」とあるのは「取得した場合には」と、「登記又は」とあるのは「受ける登記又は」と、「を受ける場合には、当該登記等に係る」とあるのは「に係る」と、同条第二項中「、新設分割」とあるのは「新設分割」とする。
suppl-4181-10/art-151/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-15
With regard to registration and license tax on registration or record pertaining to rights listed in the left-hand column of the items of the table in Article 81, paragraph (1) of the Former Act on Special Measures Concerning Taxation, in the case where a stock company or limited company acquired those rights before the Effective Date through an incorporation-type company split or absorption-type company split, the provisions of that paragraph and paragraph (2) of that Article remain in force. In this case, in paragraph (1) of that Article, the phrase "、新設分割" (, incorporation-type company split) is deemed to be replaced with "新設分割" (incorporation-type company split), the phrase "acquires" is deemed to be replaced with "in the case where it has acquired", the phrase "registration or" is deemed to be replaced with "registration it receives or", and the phrase "in the case where it receives, pertaining to that registration, etc." is deemed to be replaced with "pertaining to", and in paragraph (2) of that Article, the phrase "、新設分割" (, incorporation-type company split) is deemed to be replaced with "新設分割" (incorporation-type company split).
machine translation, not official
**第十六項** 前項の規定によりなおその効力を有するものとされる旧租税特別措置法第八十一条第一項の規定の適用がある場合における旧租税特別措置法第七十二条第二項の規定は、なおその効力を有する。この場合において、同項中「合併」とあるのは、「合併若しくは分割」とする。
suppl-4181-10/art-151/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-16
In the case where the provisions of Article 81, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remain in force pursuant to the provisions of the preceding paragraph, apply, the provisions of Article 72, paragraph (2) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "merger" in that paragraph is deemed to be replaced with "merger or split".
machine translation, not official
**第十七項** 施行日前に株式会社又は有限会社が新設分割又は吸収分割により旧租税特別措置法第八十一条第一項の表の各号の上欄に掲げる権利の取得をした場合において、施行日前に旧租税特別措置法第八十条に規定する勧告若しくは指示若しくは認定、旧租税特別措置法第八十条の二第一項に規定する認定又は旧租税特別措置法第八十条の三第一項に規定する認定があったときは、当該権利に係る登記に係る登録免許税については、なお従前の例による。
suppl-4181-10/art-151/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-17
In the case where a stock company or limited company acquired rights listed in the left-hand column of the items of the table in Article 81, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date through an incorporation-type company split or absorption-type company split, if a recommendation or instruction, or certification, prescribed in Article 80 of the Former Act on Special Measures Concerning Taxation, certification prescribed in Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or certification prescribed in Article 80-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation was given before the Effective Date, the provisions then in force continue to govern registration and license tax on registration pertaining to those rights.
machine translation, not official
**第十八項** 施行日前に旧租税特別措置法第八十三条第一項に規定する国土交通大臣の認定を受けた場合における同項に規定する事業区域内の土地の所有権の移転の登記、同条第三項に規定する建築物の所有権の保存の登記又は同条第四項の認定民間都市再生事業計画に従って建築された建築物の敷地の用に供されている土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4181-10/art-151/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-18
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land within the project area prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the registration of preservation of ownership of buildings prescribed in paragraph (3) of that Article, or the registration of transfer of ownership of land used as the site of buildings constructed in accordance with the certified private urban reconstruction project plan referred to in paragraph (4) of that Article, in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in paragraph (1) of that Article was obtained before the Effective Date.
machine translation, not official
**第十九項** 新租税特別措置法第八十三条の三第一項の規定は、施行日以後に同項に規定する特定目的会社が取得する同項に規定する特定不動産で同項第二号の要件を満たすもの又は指名金銭債権に係る同項に規定する不動産の権利の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第一項に規定する特定目的会社が取得した同項に規定する特定不動産で同項第二号の要件を満たすもの又は指名金銭債権に係る同項に規定する不動産の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4181-10/art-151/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-19
The provisions of Article 83-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property prescribed in that paragraph pertaining to specified real property prescribed in that paragraph that satisfies the requirements of item (ii) of that paragraph or to nominative monetary claims, which a specific purpose company prescribed in that paragraph acquires on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property prescribed in Article 83-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to specified real property prescribed in that paragraph that satisfies the requirements of item (ii) of that paragraph or to nominative monetary claims, which a specific purpose company prescribed in that paragraph acquired before the Effective Date.
machine translation, not official
**第二十項** 新租税特別措置法第八十三条の三第二項の規定は、施行日以後に同項に規定する信託会社等が同項に規定する不動産の所有権を取得する場合における当該不動産の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第二項に規定する信託会社等が同項に規定する不動産の所有権を取得した場合における当該不動産の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4181-10/art-151/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-20
The provisions of Article 83-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property in the case where a trust company, etc. prescribed in that paragraph acquires ownership of real property prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property in the case where a trust company, etc. prescribed in Article 83-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired ownership of real property prescribed in that paragraph before the Effective Date.
machine translation, not official
**第二十一項** 新租税特別措置法第八十三条の三第三項の規定は、施行日以後に同項に規定する投資法人が同項に規定する不動産の所有権を取得する場合における当該不動産の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第三項に規定する投資法人が同項に規定する不動産の所有権を取得した場合における当該不動産の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4181-10/art-151/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-151/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-151/par-21
The provisions of Article 83-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property in the case where an investment corporation prescribed in that paragraph acquires ownership of real property prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property in the case where an investment corporation prescribed in Article 83-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation acquired ownership of real property prescribed in that paragraph before the Effective Date.
machine translation, not official
### 第百五十二条（酒税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax
caption: machine translation, not official
suppl-4181-10/art-152 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-152 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-152
**第一項** この附則に別段の定めがあるものを除き、平成十八年五月一日前に課した、又は課すべきであった酒税については、なお従前の例による。
suppl-4181-10/art-152/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-152/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-152/par-1
Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before May 1, 2006.
machine translation, not official
**第二項** 平成十八年五月一日前にした行為及び前項の規定によりなお従前の例によることとされる酒税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4181-10/art-152/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-152/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-152/par-2
With regard to the application of penal provisions to acts committed before May 1, 2006 and to acts committed on or after that date in relation to liquor tax that remains governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
machine translation, not official
### 第百五十三条（たばこ税の特例に関する一般的経過措置） — General Transitional Measures Concerning Special Provisions on Tobacco Tax
caption: machine translation, not official
suppl-4181-10/art-153 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-153 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-153
**第一項** この附則に別段の定めがあるものを除き、第十三条の規定（租税特別措置法第八十八条の改正規定及び同法第八十八条の二の改正規定（「平成十八年三月三十一日」を「平成十九年三月三十一日」に改める部分を除く。）に限る。）の施行前に課した、又は課すべきであったたばこ税については、なお従前の例による。
suppl-4181-10/art-153/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-153/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-153/par-1
Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern tobacco tax that was imposed, or should have been imposed, before the provisions of Article 13 (limited to the provisions amending Article 88 of the Act on Special Measures Concerning Taxation and the provisions amending Article 88-2 of that Act (excluding the part changing "March 31, 2006" to "March 31, 2007")) come into effect.
machine translation, not official
### 第百五十四条（未納税移出等に係る経過措置） — Transitional Measures Concerning Shipment Without Payment of Tax, etc.
caption: machine translation, not official
suppl-4181-10/art-154 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-154 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-154
**第一項** 平成十八年七月一日前に製造たばこの製造場から移出された製造たばこで、たばこ税法第十二条第三項（同法第十四条第三項において準用する場合を含む。以下この条において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る同法第十二条第三項各号に掲げる日が同月一日以後に到来するものに限る。）について、同項各号に掲げる日までに同項に規定する書類が提出されなかった場合における当該製造たばこに係るたばこ税の税率は、新租税特別措置法第八十八条第三項又は第六項の税率とする。
suppl-4181-10/art-154/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-154/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-154/par-1
With regard to manufactured tobacco shipped out of a manufacturing site of manufactured tobacco before July 1, 2006 that relates to a notification or approval under Article 12, paragraph (3) of the Tobacco Tax Act (including as applied mutatis mutandis pursuant to Article 14, paragraph (3) of that Act; the same applies hereinafter in this Article) (limited to that for which the day listed in the relevant item of Article 12, paragraph (3) of that Act pertaining to that notification or approval arrives on or after July 1, 2006), if the documents prescribed in that paragraph were not submitted by the day listed in the relevant item of that paragraph, the rate of tobacco tax on that manufactured tobacco is the tax rate under Article 88, paragraph (3) or (6) of the New Act on Special Measures Concerning Taxation.
machine translation, not official
### 第百五十五条（未納税引取り等に係る経過措置） — Transitional Measures Concerning Withdrawal Without Payment of Tax, etc.
caption: machine translation, not official
suppl-4181-10/art-155 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-155 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-155
**第一項** 次の表の上欄に掲げる法律の規定によりたばこ税の免除を受けて平成十八年七月一日前に保税地域から引き取られた製造たばこについて、同日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該製造たばこに係るたばこ税の税率は、新租税特別措置法第八十八条第三項の税率とする。
免除の規定 追徴の規定
たばこ税法第十三条第一項 同法第十三条第七項
輸入品に対する内国消費税の徴収等に関する法律第十一条第一項 同法第十一条第五項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 同法第十二条第四項
輸入品に対する内国消費税の徴収等に関する法律第十三条第三項 同法第十三条第五項において準用する関税定率法第十五条第二項、第十六条第二項又は第十七条第四項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
suppl-4181-10/art-155/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-155/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-155/par-1
With regard to manufactured tobacco that was exempted from tobacco tax pursuant to the provisions of the Acts listed in the left-hand column of the following table and withdrawn from a bonded area before July 1, 2006, if, on or after that date, it comes to fall under the provisions of the Acts listed in the right-hand column of that table, the rate of tobacco tax on that manufactured tobacco is the tax rate under Article 88, paragraph (3) of the New Act on Special Measures Concerning Taxation.
Provisions on exemption Provisions on additional collection
Article 13, paragraph (1) of the Tobacco Tax Act Article 13, paragraph (7) of that Act
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 11, paragraph (5) of that Act
Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (4) of that Act
Article 13, paragraph (3) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 13, paragraph (5) of that Act, which applies mutatis mutandis Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act
Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
machine translation, not official
### 第百五十六条（手持品課税） — Taxation on Goods Held in Stock
caption: machine translation, not official
suppl-4181-10/art-156 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-156 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-156
**第一項** 平成十八年七月一日に、製造たばこの製造場又は保税地域以外の場所で製造たばこを販売のため所持する製造たばこの製造者又は販売業者がある場合において、その所持する製造たばこの本数（たばこ税法第十条の規定により、たばこ税の課税標準となる製造たばこの本数とし、二以上の場所で製造たばこを所持する場合には、その合計本数とする。）が三万本以上であるときは、当該製造たばこについては、その者が製造たばこの製造者として当該製造たばこを同日にその者の製造たばこの製造場から移出したものとみなして、次の各号に掲げる製造たばこの区分に応じ当該各号に定める税率によりたばこ税を課する。
suppl-4181-10/art-156/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-156/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-156/par-1
If, on July 1, 2006, there is a manufacturer or seller of manufactured tobacco that possesses manufactured tobacco for sale at a place other than a manufacturing site of manufactured tobacco or a bonded area, and the number of units of the manufactured tobacco it possesses (meaning the number of units of manufactured tobacco serving as the tax base for tobacco tax pursuant to the provisions of Article 10 of the Tobacco Tax Act, and, if the person possesses manufactured tobacco at two or more places, the total number of units) is 30,000 or more, that manufactured tobacco is deemed to have been shipped out by that person, as a manufacturer of manufactured tobacco, from that person's manufacturing site of manufactured tobacco on that date, and tobacco tax is imposed on it at the tax rate specified in each of the following items according to the category of manufactured tobacco listed in those items:
machine translation, not official
**一** 製造たばこ（次号に掲げる製造たばこを除く。） 千本につき四百二十六円
suppl-4181-10/art-156/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-156/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-156/par-1/item-1
manufactured tobacco (excluding the manufactured tobacco listed in the following item): 426 yen per 1,000 units;
machine translation, not official
**二** たばこ税法附則第二条に規定する第一種の製造たばこ 千本につき二百二円
suppl-4181-10/art-156/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-156/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-156/par-1/item-2
Class 1 manufactured tobacco prescribed in Article 2 of the Supplementary Provisions of the Tobacco Tax Act: 202 yen per 1,000 units.
machine translation, not official
**第二項** 前項に規定する者は、その所持する製造たばこで同項の規定に該当するものの貯蔵場所（たばこ税法第二十七条第二項に規定する小売販売業者にあっては、たばこ事業法（昭和五十九年法律第六十八号）第二十二条第一項に規定する営業所。以下この項において同じ。）ごとに、政令で定めるところにより、次に掲げる事項を記載した申告書を、平成十八年七月三十一日までに、その貯蔵場所の所在地を所轄する税務署長に提出しなければならない。
suppl-4181-10/art-156/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-156/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-156/par-2
The person prescribed in the preceding paragraph must, pursuant to the provisions of Cabinet Order, submit a return stating the following particulars, for each storage place (for a retail seller prescribed in Article 27, paragraph (2) of the Tobacco Tax Act, the business office prescribed in Article 22, paragraph (1) of the Tobacco Business Act (Act No. 68 of 1984); the same applies hereinafter in this paragraph) of the manufactured tobacco in that person's possession that falls under the provisions of that paragraph, to the district director with jurisdiction over the place where that storage place is located, by July 31, 2006:
machine translation, not official
**一** 所持する製造たばこの区分（たばこ税法第二条第二項に規定する製造たばこの区分をいう。以下この号において同じ。）及び区分ごとの数量
suppl-4181-10/art-156/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-156/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-156/par-2/item-1
the category of the manufactured tobacco in the person's possession (meaning the category of manufactured tobacco prescribed in Article 2, paragraph (2) of the Tobacco Tax Act; the same applies hereinafter in this item) and the quantity for each category;
machine translation, not official
**二** 前号の数量により算定した前項の規定によるたばこ税額及び当該たばこ税額の合計額
suppl-4181-10/art-156/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-156/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-156/par-2/item-2
the amount of tobacco tax under the provisions of the preceding paragraph calculated on the basis of the quantity referred to in the preceding item, and the total of those amounts of tobacco tax;
machine translation, not official
**三** その他参考となるべき事項
suppl-4181-10/art-156/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-156/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-156/par-2/item-3
other particulars for reference.
machine translation, not official
**第三項** 第一項に規定する者が、前項の規定による申告書を、地方税法等の一部を改正する法律（平成十八年法律第七号）附則第九条第三項に規定する道府県たばこ税に係る申告書又は同法附則第十七条第三項に規定する市町村たばこ税に係る申告書に併せて、これらに規定する道府県知事又は市町村長に提出したときは、その提出を受けた道府県知事又は市町村長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する税務署長に提出されたものとみなす。
suppl-4181-10/art-156/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-156/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-156/par-3
If a person prescribed in paragraph (1) has submitted the return under the provisions of the preceding paragraph to the prefectural governor or mayor of the municipality prescribed in the provisions referred to below, together with a return pertaining to prefectural tobacco tax prescribed in Article 9, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006) or a return pertaining to municipal tobacco tax prescribed in Article 17, paragraph (3) of the Supplementary Provisions of that Act, the prefectural governor or mayor of the municipality that received it may accept the return under the provisions of the preceding paragraph. In this case, that return is deemed to have been submitted to the district director prescribed in that paragraph.
machine translation, not official
**第四項** 第二項の規定による申告書を提出した者は、平成十九年一月四日までに、当該申告書に記載した同項第二号に掲げるたばこ税額の合計額に相当するたばこ税を、国に納付しなければならない。
suppl-4181-10/art-156/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-156/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-156/par-4
A person who has submitted a return under the provisions of paragraph (2) must pay to the State, by January 4, 2007, the tobacco tax equivalent to the total amount of tobacco tax set forth in item (ii) of that paragraph that is stated in that return.
machine translation, not official
**第五項** 前項の規定は、同項に規定する第二項の規定による申告書を提出すべき者で、当該申告に係るたばこ税につき、国税通則法に規定する期限後申告書若しくは修正申告書を同項の規定による申告書に係る前項の納期限前に提出したもの又は同法に規定する更正若しくは決定を受けたもののうち同法第三十五条第二項第二号の規定による納付の期限が前項の納期限前に到来するものについて準用する。
suppl-4181-10/art-156/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-156/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-156/par-5
The provisions of the preceding paragraph apply mutatis mutandis to a person who is to submit a return under the provisions of paragraph (2) as prescribed in the preceding paragraph and who, with regard to the tobacco tax pertaining to that return, has filed a return filed after the due date or an amended return prescribed in the Act on General Rules for National Taxes before the due date for payment referred to in the preceding paragraph for the return under the provisions of paragraph (2), or has received a reassessment or determination prescribed in that Act for which the time limit for payment under the provisions of Article 35, paragraph (2), item (ii) of that Act arrives before the due date for payment referred to in the preceding paragraph.
machine translation, not official
**第六項** 第一項の規定によりたばこ税を課された、又は課されるべき製造たばこのうち、特定販売業者（たばこ税法第十一条第二項に規定する特定販売業者をいう。以下この項において同じ。）が、自ら保税地域から引き取った製造たばこで販売のため所持するものを輸出した場合又は自ら保税地域から引き取った製造たばこで販売のため所持するものを保税地域に入れ、あらかじめ政令で定めるところにより税関長の承認を受けて廃棄した場合において、当該特定販売業者が、政令で定めるところにより、当該製造たばこが第一項の規定によりたばこ税を課された、又は課されるべきものであることにつき、当該製造たばこの輸出の申告をした、又は廃棄の承認を受けた税関の税関長の確認を受けたときは、当該たばこ税額に相当する金額は、同法第十五条第一項の規定に準じて、当該製造たばこにつき当該特定販売業者が納付した、若しくは納付すべき又は徴収された、若しくは徴収されるべきたばこ税額に相当する金額に係る還付に併せて、その者に還付する。
suppl-4181-10/art-156/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-156/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-156/par-6
If, of manufactured tobacco on which tobacco tax has been or is to be imposed pursuant to the provisions of paragraph (1), manufactured tobacco that a specified seller (meaning a specified seller prescribed in Article 11, paragraph (2) of the Tobacco Tax Act; the same applies hereinafter in this paragraph) has itself withdrawn from a bonded area and possesses for sale is exported, or manufactured tobacco that the specified seller has itself withdrawn from a bonded area and possesses for sale is placed in a bonded area and disposed of with the approval of the director-general of the customs house obtained in advance pursuant to the provisions of Cabinet Order, and that specified seller has, pursuant to the provisions of Cabinet Order, obtained confirmation from the director-general of the customs house at which the export declaration for that manufactured tobacco was made or from which the approval for its disposal was obtained that tobacco tax has been or is to be imposed on that manufactured tobacco pursuant to the provisions of paragraph (1), an amount equivalent to that amount of tobacco tax is refunded to that person, in accordance with the provisions of Article 15, paragraph (1) of that Act, together with the refund pertaining to the amount equivalent to the amount of tobacco tax that the specified seller has paid or is to pay, or that has been or is to be collected, on that manufactured tobacco.
machine translation, not official
**第七項** 次の各号に掲げる場合において、当該各号に規定する製造たばこ製造者（たばこ税法第六条第四項に規定する製造たばこ製造者をいう。以下この項において同じ。）が政令で定めるところにより、当該製造たばこが第一項の規定によるたばこ税を課された、又は課されるべきものであることにつき、当該製造たばこの戻入れ又は移入に係る製造たばこの製造場の所在地を所轄する税務署長の確認を受けたときは、当該たばこ税額に相当する金額は、同法第十六条の規定に準じて、当該製造たばこにつき当該製造たばこ製造者が納付した、又は納付すべきたばこ税額（第二号に該当する場合にあっては、同号に規定する他の製造たばこの製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべきたばこ税額）に相当する金額に係る控除又は還付に併せて、その者に係るたばこ税額から控除し、又はその者に還付する。
suppl-4181-10/art-156/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-156/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-156/par-7
In the cases set forth in the following items, if the manufacturer of manufactured tobacco prescribed in each of those items (meaning a manufacturer of manufactured tobacco prescribed in Article 6, paragraph (4) of the Tobacco Tax Act; the same applies hereinafter in this paragraph) has, pursuant to the provisions of Cabinet Order, obtained confirmation from the district director with jurisdiction over the place where the manufacturing site of manufactured tobacco pertaining to the return or bringing in of that manufactured tobacco is located that tobacco tax under the provisions of paragraph (1) has been or is to be imposed on that manufactured tobacco, an amount equivalent to that amount of tobacco tax is, in accordance with the provisions of Article 16 of that Act, deducted from the amount of tobacco tax pertaining to that person or refunded to that person, together with the deduction or refund pertaining to the amount equivalent to the amount of tobacco tax that the manufacturer of manufactured tobacco has paid or is to pay on that manufactured tobacco (in the case falling under item (ii), the amount of tobacco tax that has been or is to be paid upon shipment from the other manufacturing site of manufactured tobacco prescribed in that item, or that has been or is to be paid, or has been or is to be collected, upon withdrawal from a bonded area):
machine translation, not official
**一** 製造たばこ製造者がその製造場から移出した製造たばこで、第一項の規定によるたばこ税を課された、又は課されるべきものが当該製造場に戻し入れられた場合（当該製造たばこで製造たばこの販売業者から返品されたものその他政令で定めるものが当該製造たばこ製造者の他の製造たばこの製造場に移入された場合を含む。）
suppl-4181-10/art-156/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-156/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-156/par-7/item-1
if manufactured tobacco that a manufacturer of manufactured tobacco has shipped out from its manufacturing site and on which tobacco tax under the provisions of paragraph (1) has been or is to be imposed is returned to that manufacturing site (including if such manufactured tobacco that has been returned by a seller of manufactured tobacco, or other such manufactured tobacco specified by Cabinet Order, is brought into another manufacturing site of manufactured tobacco of that manufacturer of manufactured tobacco);
machine translation, not official
**二** 前号に該当する場合を除き、製造たばこ製造者が、他の製造たばこの製造場から移出され、又は保税地域から引き取られた製造たばこで第一項の規定によるたばこ税を課された、又は課されるべきものを製造たばこの製造場に移入し、当該製造たばこをその移入した製造場から更に移出した場合
suppl-4181-10/art-156/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-156/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-156/par-7/item-2
beyond the case falling under the preceding item, if a manufacturer of manufactured tobacco brings into a manufacturing site of manufactured tobacco manufactured tobacco that has been shipped out from another manufacturing site of manufactured tobacco or withdrawn from a bonded area and on which tobacco tax under the provisions of paragraph (1) has been or is to be imposed, and further ships that manufactured tobacco out from the manufacturing site into which it was brought.
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**第八項** たばこ税法第二十六条（第二号を除く。）の規定は、第二項の規定による申告書を提出しなければならない者について準用する。
suppl-4181-10/art-156/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-156/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-156/par-8
The provisions of Article 26 of the Tobacco Tax Act (excluding item (ii)) apply mutatis mutandis to a person who must submit a return under the provisions of paragraph (2).
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**第九項** 第二項の規定による申告書の提出を怠った者は、二十万円以下の罰金に処する。
suppl-4181-10/art-156/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-156/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-156/par-9
A person who has failed to submit a return under the provisions of paragraph (2) is punished by a fine of 200,000 yen or less.
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**第十項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の罰金刑を科する。
suppl-4181-10/art-156/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-156/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-156/par-10
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed the violation referred to in the preceding paragraph with regard to the business or property of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine referred to in that paragraph.
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### 第百五十七条（たばこ税の特例の改正に伴う罰則に係る経過措置） — Transitional Measures Concerning Penal Provisions in Connection with the Amendment of the Special Provisions on Tobacco Tax
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suppl-4181-10/art-157 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-157 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-157
**第一項** 第十三条の規定の施行前にした行為及び附則第百五十三条の規定によりなお従前の例によることとされるたばこ税に係る第十三条の規定の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4181-10/art-157/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-157/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-157/par-1
With regard to the application of penal provisions to acts committed before the provisions of Article 13 come into effect and to acts committed after the provisions of Article 13 come into effect in relation to tobacco tax that remains governed by the provisions then in force pursuant to the provisions of Article 153 of the Supplementary Provisions, the provisions then in force continue to govern.
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### 第二百十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4181-10/art-211 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-211 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-211
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4181-10/art-211/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-211/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-211/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第二百十二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4181-10/art-212 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-212 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-212
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4181-10/art-212/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-212/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-212/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一八年三月三一日法律第一七号
suppl-4181-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-17 · https://japanlaw.org/l/332AC0000000026/suppl-4181-17
### 第一条（施行期日） — Effective Date
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suppl-4181-17/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-17/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-17/art-1
**第一項** この法律は、平成十八年四月一日から施行する。
suppl-4181-17/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-17/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-17/art-1/par-1
This Act comes into effect on April 1, 2006.
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## 附 則 平成一八年五月三一日法律第四六号
suppl-4181-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-46 · https://japanlaw.org/l/332AC0000000026/suppl-4181-46
### 第一条（施行期日） — Effective Date
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suppl-4181-46/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-46/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-46/art-1
**第一項** この法律は、公布の日から起算して一年六月を超えない範囲内において政令で定める日から施行する。
suppl-4181-46/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-46/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-46/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding one year and six months from the date of promulgation.
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## 附 則 平成一八年六月二一日法律第八〇号
suppl-4181-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-80 · https://japanlaw.org/l/332AC0000000026/suppl-4181-80
### 第一条（施行期日） — Effective Date
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suppl-4181-80/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-80/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-80/art-1
**第一項** この法律は、平成十九年四月一日から施行する。
suppl-4181-80/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-80/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-80/art-1/par-1
This Act comes into effect on April 1, 2007.
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## 附 則 平成一八年六月二一日法律第八三号
suppl-4181-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83
### 第一条（施行期日） — Effective Date
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suppl-4181-83/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-1
**第一項** この法律は、平成十八年十月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。
suppl-4181-83/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-1/par-1
This Act comes into effect on October 1, 2006; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items, respectively:
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**一** 第十条並びに附則第四条、第三十三条から第三十六条まで、第五十二条第一項及び第二項、第百五条、第百二十四条並びに第百三十一条から第百三十三条までの規定 公布の日
suppl-4181-83/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-1/par-1/item-1
the provisions of Article 10, and Article 4, Articles 33 through 36, Article 52, paragraphs (1) and (2), Article 105, Article 124 and Articles 131 through 133 of the Supplementary Provisions: the date of promulgation;
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### 第百十三条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4181-83/art-113 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-113 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-113
**第一項** 前条の規定による改正後の租税特別措置法第二十六条の規定は、施行日以後に行われる同条第二項に規定する社会保険診療について適用し、施行日前に行われた前条の規定による改正前の租税特別措置法第二十六条第二項に規定する社会保険診療については、なお従前の例による。
suppl-4181-83/art-113/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-113/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-113/par-1
The provisions of Article 26 of the Act on Special Measures Concerning Taxation as amended by the preceding Article apply to social insurance medical care prescribed in paragraph (2) of that Article that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the preceding Article that was provided before the Effective Date.
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### 第百三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4181-83/art-131 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-131 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-131
**第一項** この法律（附則第一条各号に掲げる規定については、当該各規定。以下同じ。）の施行前にした行為、この附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為並びにこの法律の施行後前条第一項の規定によりなおその効力を有するものとされる同項に規定する法律の規定の失効前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4181-83/art-131/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-131/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-131/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, each of those provisions; the same applies hereinafter) comes into effect, to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, and to acts committed after this Act comes into effect but before the provisions of the Acts prescribed in paragraph (1) of the preceding Article, which are to remain in force pursuant to the provisions of that paragraph, cease to be effective, the provisions then in force continue to govern.
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### 第百三十二条（処分、手続等に関する経過措置） — Transitional Measures for Dispositions, Procedures, etc.
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suppl-4181-83/art-132 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-132 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-132
**第一項** この法律の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。
suppl-4181-83/art-132/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-132/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-132/par-1
Dispositions, procedures and other acts carried out before this Act comes into effect pursuant to the provisions of each Act prior to amendment (including orders based on it; the same applies hereinafter in this Article), for which there are equivalent provisions in each Act as amended, are deemed, unless otherwise provided for in these Supplementary Provisions, to have been carried out pursuant to the equivalent provisions of each Act as amended.
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**第二項** この法律の施行前に改正前のそれぞれの法律の規定により届出その他の手続をしなければならない事項で、この法律の施行の日前にその手続がされていないものについては、この法律及びこれに基づく命令に別段の定めがあるものを除き、これを、改正後のそれぞれの法律中の相当の規定により手続がされていないものとみなして、改正後のそれぞれの法律の規定を適用する。
suppl-4181-83/art-132/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-132/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-132/par-2
With regard to matters for which a notification or other procedure must be carried out before this Act comes into effect pursuant to the provisions of each Act prior to amendment and for which that procedure has not been carried out before the date on which this Act comes into effect, the provisions of each Act as amended apply by deeming the procedure not to have been carried out pursuant to the equivalent provisions of each Act as amended, unless otherwise provided for in this Act or orders based on it.
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### 第百三十三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4181-83/art-133 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-133 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-133
**第一項** 附則第三条から前条までに規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4181-83/art-133/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-133/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-133/par-1
Beyond what is provided for in Article 3 through the preceding Article of the Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一八年六月二一日法律第九一号
suppl-4181-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-91 · https://japanlaw.org/l/332AC0000000026/suppl-4181-91
### 第一条（施行期日） — Effective Date
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suppl-4181-91/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-91/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-91/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4181-91/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-91/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-91/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成一八年一二月二二日法律第一一八号
suppl-4181-118 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-118 · https://japanlaw.org/l/332AC0000000026/suppl-4181-118
### 第一条（施行期日） — Effective Date
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suppl-4181-118/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-118/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-118/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4181-118/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-118/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-118/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成一九年三月三〇日法律第六号
suppl-4191-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6
### 第一条（施行期日） — Effective Date
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suppl-4191-6/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1
**第一項** この法律は、平成十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4191-6/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1
This Act comes into effect on April 1, 2007; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 次に掲げる規定 平成十九年五月一日
suppl-4191-6/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-1
the following provisions: May 1, 2007
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**イからニまで** 略
suppl-4191-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-1/sub-1
Omitted
machine translation, not official
**ホ** 第十二条中租税特別措置法の目次の改正規定（「第二款 居住者の特定外国信託に係る所得の課税の特例（第四十条の七―第四十条の九）」を「／第二款 削除／第三款 特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例（第四十条の十―第四十条の十二）／」に改める部分、「第二款 内国法人の特定外国信託に係る所得の課税の特例（第六十六条の九の二―第六十六条の九の五）」を「／第二款 削除／第三款 特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例（第六十六条の九の六―第六十六条の九の九）／」に改める部分及び「第二款 連結法人の特定外国信託に係る所得の課税の特例（第六十八条の九十三の二―第六十八条の九十三の五）」を「／第二款 削除／第三款 特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例（第六十八条の九十三の六―第六十八条の九十三の九）／」に改める部分に限る。）、同法第三十七条の十第三項第一号の改正規定（「又は出資以外の」を「若しくは出資又は合併法人との間に当該合併法人の発行済株式若しくは出資（自己が有する自己の株式又は出資を除く。次号において「発行済株式等」という。）の全部を保有する関係として政令で定める関係がある法人の株式若しくは出資のいずれか一方の株式又は出資以外の」に、「されたものに限る」を「されなかつたものを除く」に改める部分に限る。）、同項第二号の改正規定（「又は出資以外の」を「若しくは出資又は分割承継法人との間に当該分割承継法人の発行済株式等の全部を保有する関係として政令で定める関係がある法人の株式若しくは出資のいずれか一方の株式又は出資以外の」に改める部分及び「されたものに限る」を「されなかつたものを除く」に改める部分に限る。）、同法第三十七条の十一の二第二項第三号の改正規定、同法第三十七条の十四の次に二条を加える改正規定、同法第二章第四節の二に一款を加える改正規定、同法第三章第七節の四に一款を加える改正規定、同法第六十八条の三の改正規定（「第六十八条の三」を「第六十八条の二の二」に改める部分に限る。）、同条を同法第六十八条の二の二とし、同条の次に二条を加える改正規定、同章第二十四節に一款を加える改正規定及び同法第六十八条の百九の次に一条を加える改正規定並びに附則第七十五条第二項及び第四項、第七十六条、第七十七条、第八十三条、第百一条、第百九条、第百十条、第百二十四条並びに第百二十八条の規定
suppl-4191-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-1/sub-2
in Article 12, the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "Subsection 2 Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Residents (Articles 40-7 to 40-9)" to "/Subsection 2 Deleted/Subsection 3 Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Residents Who Are Specially Related Shareholders, etc. (Articles 40-10 to 40-12)/", the part changing "Subsection 2 Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Domestic Corporations (Articles 66-9-2 to 66-9-5)" to "/Subsection 2 Deleted/Subsection 3 Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Domestic Corporations That Are Specially Related Shareholders, etc. (Articles 66-9-6 to 66-9-9)/" and the part changing "Subsection 2 Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Consolidated Corporations (Articles 68-93-2 to 68-93-5)" to "/Subsection 2 Deleted/Subsection 3 Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Consolidated Corporations That Are Specially Related Shareholders, etc. (Articles 68-93-6 to 68-93-9)/"), the provision amending Article 37-10, paragraph (3), item (i) of that Act (limited to the part changing "or contributions other than" to "or contributions, or of shares or contributions of a corporation that has, with the merging corporation, a relationship specified by Cabinet Order as a relationship of holding all of the issued shares or contributions of that merging corporation (excluding its own shares or contributions held by that merging corporation; referred to as 'issued shares, etc.' in the following item), other than the shares or contributions of either one of them" and changing "limited to those that were made" to "excluding those that were not made"), the provision amending item (ii) of that paragraph (limited to the part changing "or contributions other than" to "or contributions, or of shares or contributions of a corporation that has, with the successor corporation in a company split, a relationship specified by Cabinet Order as a relationship of holding all of the issued shares, etc. of that successor corporation in a company split, other than the shares or contributions of either one of them" and the part changing "limited to those that were made" to "excluding those that were not made"), the provision amending Article 37-11-2, paragraph (2), item (iii) of that Act, the provision adding two Articles after Article 37-14 of that Act, the provision adding one Subsection to Chapter II, Section 4-2 of that Act, the provision adding one Subsection to Chapter III, Section 7-4 of that Act, the provision amending Article 68-3 of that Act (limited to the part changing "Article 68-3" to "Article 68-2-2"), the provision renumbering that Article as Article 68-2-2 of that Act and adding two Articles after that Article, the provision adding one Subsection to Section 24 of that Chapter and the provision adding one Article after Article 68-109 of that Act, and the provisions of Article 75, paragraphs (2) and (4), Article 76, Article 77, Article 83, Article 101, Article 109, Article 110, Article 124 and Article 128 of the Supplementary Provisions;
machine translation, not official
**二** 次に掲げる規定 平成十九年七月一日
suppl-4191-6/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-2
the following provisions: July 1, 2007
machine translation, not official
**イ** 略
suppl-4191-6/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-2/sub-1
Omitted
machine translation, not official
**ロ** 第十二条中租税特別措置法第四十一条の十五の二第二項第一号の改正規定
suppl-4191-6/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-2/sub-2
in Article 12, the provision amending Article 41-15-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation;
machine translation, not official
**三** 略
suppl-4191-6/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-3
Omitted
machine translation, not official
**四** 次に掲げる規定 平成二十年一月一日
suppl-4191-6/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-4
the following provisions: January 1, 2008
machine translation, not official
**イ** 略
suppl-4191-6/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-4/sub-1
Omitted
machine translation, not official
**ロ** 第十二条中租税特別措置法の目次の改正規定（「第八十四条の五」を「第八十四条の六」に改める部分に限る。）、同法第三条第三項の改正規定、同法第五条の二第四項の改正規定、同法第八条の二第五項の改正規定、同法第八条の五第四項の改正規定、同法第三十四条第三項の改正規定、同法第三十八条（見出しを含む。）の改正規定、同法第六十五条の三第二項の改正規定、同条第三項の改正規定、同法第六十八条の七十四第二項及び第三項の改正規定並びに同法第五章中第八十四条の五を第八十四条の六とし、第八十四条の四の次に一条を加える改正規定並びに附則第七十四条第五項、第七十八条、第九十七条第三項及び第百二十条第三項の規定
suppl-4191-6/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-4/sub-2
in Article 12, the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "Article 84-5" to "Article 84-6"), the provision amending Article 3, paragraph (3) of that Act, the provision amending Article 5-2, paragraph (4) of that Act, the provision amending Article 8-2, paragraph (5) of that Act, the provision amending Article 8-5, paragraph (4) of that Act, the provision amending Article 34, paragraph (3) of that Act, the provision amending Article 38 of that Act (including its heading), the provision amending Article 65-3, paragraph (2) of that Act, the provision amending paragraph (3) of that Article, the provision amending Article 68-74, paragraphs (2) and (3) of that Act and the provision renumbering Article 84-5 as Article 84-6 and adding one Article after Article 84-4 in Chapter V of that Act, and the provisions of Article 74, paragraph (5), Article 78, Article 97, paragraph (3) and Article 120, paragraph (3) of the Supplementary Provisions;
machine translation, not official
**五** 次に掲げる規定 平成二十年一月四日
suppl-4191-6/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-5
the following provisions: January 4, 2008;
machine translation, not official
**イ** 略
suppl-4191-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ロ** 第十二条中租税特別措置法の目次の改正規定（「第九十七条」を「第九十七条・第九十八条」に改める部分に限る。）、同法第四十一条の十九の二の次に一条を加える改正規定及び同法第八章中第九十七条を第九十八条とし、同条の前に一条を加える改正規定並びに附則第八十六条の規定
suppl-4191-6/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-5/sub-2
in Article 12, the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "Article 97" to "Articles 97 and 98"), the provision adding one Article after Article 41-19-2 of that Act and the provision renumbering Article 97 as Article 98 and adding one Article before that Article in Chapter VIII of that Act, and the provisions of Article 86 of the Supplementary Provisions;
machine translation, not official
**六** 次に掲げる規定 平成二十年四月一日
suppl-4191-6/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-6
the following provisions: April 1, 2008
machine translation, not official
**イからハまで** 略
suppl-4191-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ニ** 第十二条中租税特別措置法第十条の二の改正規定、同法第十条の三（見出しを含む。）の改正規定、同法第十条の四の見出しの改正規定、同条第一項の改正規定（「及び第四項」及び「（以下この条において「事業基盤強化設備」という。）」を削り、「以下第四項まで及び第七項において「特定事業基盤強化設備」」を「以下この条において「事業基盤強化設備」」に、「又は特定事業基盤強化設備」を「又は事業基盤強化設備」に、「当該特定事業基盤強化設備」を「当該事業基盤強化設備」に改める部分に限る。）、同条第二項の改正規定、同条第三項の改正規定、同条第四項を削る改正規定、同条第五項の改正規定、同項を同条第四項とする改正規定、同条第六項の改正規定、同項を同条第五項とする改正規定、同項の次に一項を加える改正規定、同条第七項の改正規定、同条第八項の改正規定、同条第九項の改正規定、同条第十項の改正規定、同条第十一項から第十四項までを削る改正規定、同法第十条の五（見出しを含む。）の改正規定（同条第一項中「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同法第十条の六（見出しを含む。）の改正規定、同法第十一条第一項の改正規定、同法第十一条の二第一項の改正規定（同項の表の第一号に係る部分を除く。）、同法第十一条の三第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該事業革新設備をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第十一条の四第一項の改正規定（「場合」の下に「（所有権移転外リース取引により取得した当該特定電気通信設備等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第十一条の七第一項の改正規定（同項第二号に係る部分を除く。）、同法第十二条第一項の改正規定（「供したとき」の下に「（所有権移転外リース取引により取得した当該工業用機械等をその用に供した場合を除く。）」を加える部分に限る。）、同法第十二条の二第一項の改正規定（「場合」の下に「（所有権移転外リース取引により取得した当該医療用機器等をその用に供した場合を除く。）」を加える部分に限る。）、同法第十二条の三第三項の改正規定（「場合（」の下に「所有権移転外リース取引により取得した当該建替え病院用等建物をその用に供した場合を除き、」を加える部分に限る。）、同法第十三条第一項の改正規定（「建設したもの（」の下に「所有権移転外リース取引により取得したものを除く。」を加える部分に限る。）、同条第三項の改正規定、同法第十三条の二第一項の改正規定（「附属設備（」の下に「所有権移転外リース取引により取得したものを除く。」を加える部分に限る。）、同法第十四条第一項の改正規定（「第五項」を「第三項」に改める部分を除く。）、同条第二項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該高齢者向け優良賃貸住宅を賃貸の用に供した場合を除く。）」を加える部分に限る。）、同法第十四条の二第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該特定再開発建築物等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第十五条第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該倉庫用建物等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第二十八条の三第二項の改正規定、同法第三十三条第一項の改正規定、同法第三十七条第一項の改正規定（「交換によるもの」の下に「、所有権移転外リース取引によるもの」を加える部分に限る。）、同法第三十七条の五第一項の改正規定（「又は交換」を「、交換又は所有権移転外リース取引」に改める部分に限る。）、同法第四十二条の四の改正規定（同条第十一項及び第十四項に係る部分を除く。）、同法第四十二条の五の改正規定（同条第四項に係る部分及び同条第八項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同法第四十二条の六（見出しを含む。）の改正規定（同条第五項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び同条第十項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同法第四十二条の七の見出しの改正規定、同条第一項の改正規定（「及び第三項」及び「（以下この条において「事業基盤強化設備」という。）」を削り、「以下第三項までにおいて「特定事業基盤強化設備」」を「以下この条において「事業基盤強化設備」」に、「又は特定事業基盤強化設備」を「又は事業基盤強化設備」に、「当該特定事業基盤強化設備」を「当該事業基盤強化設備」に改める部分に限る。）、同条第二項の改正規定（「又は第五号」を削り、「、政令で定める法人を」を「政令で定める法人を、同項第四号に掲げる法人にあつては同号に規定する大規模法人をそれぞれ」に改める部分及び「基準取得価額」を「取得価額」に改める部分を除く。）、同条第三項を削る改正規定、同条第四項の改正規定、同項を同条第三項とする改正規定、同条第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同項を同条第四項とする改正規定、同条第六項を削る改正規定、同条第七項の改正規定、同項を同条第五項とし、同項の次に一項を加える改正規定、同条第八項を同条第七項とする改正規定、同条第九項の改正規定、同項を同条第八項とする改正規定、同条第十項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同項を同条第九項とする改正規定、同条第十一項の改正規定、同項を同条第十項とする改正規定、同条第十二項の改正規定、同項を同条第十一項とし、同項の次に一項を加える改正規定、同条第十三項を削る改正規定、同法第四十二条の九第一項の改正規定（「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同条第四項の改正規定、同法第四十二条の十（見出しを含む。）の改正規定（同条第一項中「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分、同条第五項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び同条第十項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同法第四十二条の十一（見出しを含む。）の改正規定（同条第五項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び同条第十項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同法第四十二条の十二第一項の改正規定、同法第四十三条第一項の改正規定、同法第四十三条の二第一項の改正規定（「場合」の下に「（所有権移転外リース取引により取得した当該研究施設をその用に供した場合を除く。）」を加える部分に限る。）、同法第四十三条の三第一項の改正規定（「場合」の下に「（所有権移転外リース取引により取得した当該保全事業等資産をその用に供した場合を除く。）」を加える部分に限る。）、同法第四十四条第一項の改正規定（同項の表の第一号に係る部分を除く。）、同法第四十四条の三第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該事業革新設備をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第四十四条の四第一項の改正規定（「場合」の下に「（所有権移転外リース取引により取得した当該特定電気通信設備等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第四十四条の七第一項の改正規定（同項第二号に係る部分を除く。）、同法第四十五条第一項の改正規定（「供したとき」の下に「（所有権移転外リース取引により取得した当該工業用機械等をその用に供した場合を除く。）」を加える部分に限る。）、同法第四十五条の二第一項の改正規定（「場合」の下に「（所有権移転外リース取引により取得した当該医療用機器等をその用に供した場合を除く。）」を加える部分に限る。）、同条第四項の改正規定（「場合（」の下に「所有権移転外リース取引により取得した当該建替え病院用等建物をその用に供した場合を除き、」を加える部分に限る。）、同法第四十六条第一項の改正規定（「附属設備」の下に「（所有権移転外リース取引により取得したものを除く。）」を加える部分に限る。）、同法第四十六条の二第一項の改正規定（「建設したもの」の下に「（所有権移転外リース取引により取得したものを除く。）」を加える部分に限る。）、同条第二項の改正規定、同法第四十七条第一項の改正規定、同条第三項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該高齢者向け優良賃貸住宅を賃貸の用に供した場合を除く。）」を加える部分に限る。）、同法第四十七条の二第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該特定再開発建築物等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第四十八条第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該倉庫用建物等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第六十二条第一項の改正規定（「第九十二条」を「第九十二条第一項」に改める部分を除く。）、同条第六項第二号の改正規定、同法第六十二条の三第一項の改正規定、同条第八項の改正規定（「第四項第十一号から第十六号まで」を「第四項第十二号から第十七号まで」に改める部分を除く。）、同条第十一項第二号の改正規定、同法第六十三条第一項の改正規定、同法第六十四条第一項の改正規定、同法第六十五条の七第十五項第二号の改正規定（「よるもの」の下に「、所有権移転外リース取引によるもの」を加える部分に限る。）、同法第六十七条の四第二項の改正規定、同法第六十八条の九の改正規定（同条第十一項に係る部分及び同条第十四項に係る部分を除く。）、同法第六十八条の十の改正規定（同条第四項に係る部分及び同条第九項中「第二条第三十一号の三」を「第二条第三十二号」に、「同条第三十一号の三」を「同条第三十二号」に改める部分を除く。）、同法第六十八条の十一（見出しを含む。）の改正規定（同条第五項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分並びに同条第十一項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分を除く。）、同法第六十八条の十二の見出しの改正規定、同条第一項の改正規定（「及び第三項」及び「（以下この条において「事業基盤強化設備」という。）」を削り、「以下第三項までにおいて「特定事業基盤強化設備」」を「以下この条において「事業基盤強化設備」」に、「又は特定事業基盤強化設備」を「又は事業基盤強化設備」に、「当該特定事業基盤強化設備」を「当該事業基盤強化設備」に改める部分に限る。）、同条第二項の改正規定（「又は第五号」を削り、「、政令で定める連結法人を」を「政令で定める連結法人を、同項第四号に掲げる連結法人にあつては同号に規定する大規模連結法人をそれぞれ」に改める部分及び「基準取得価額」を「取得価額」に改める部分を除く。）、同条第三項を削る改正規定、同条第四項の改正規定、同項を同条第三項とする改正規定、同条第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同項を同条第四項とする改正規定、同条第六項を削る改正規定、同条第七項の改正規定、同項を同条第五項とし、同項の次に一項を加える改正規定、同条第八項の改正規定、同項を同条第七項とし、同条第九項を同条第八項とする改正規定、同条第十項の改正規定、同項を同条第九項とする改正規定、同条第十一項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分を除く。）、同項を同条第十項とする改正規定、同条第十二項の改正規定、同項を同条第十一項とする改正規定、同条第十三項の改正規定、同項を同条第十二項とし、同項の次に一項を加える改正規定、同条第十四項を削る改正規定、同法第六十八条の十三第一項の改正規定（「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同条第四項の改正規定、同法第六十八条の十四（見出しを含む。）の改正規定（同条第一項中「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分、同条第五項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分並びに同条第十一項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分を除く。）、同法第六十八条の十五（見出しを含む。）の改正規定（同条第五項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分並びに同条第十一項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分を除く。）、同法第六十八条の十五の二第一項の改正規定、同法第六十八条の十六第一項の改正規定、同法第六十八条の十七第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該研究施設をその用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の十八第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該保全事業等資産をその用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の十九第一項の改正規定（同項の表の第一号に係る部分を除く。）、同法第六十八条の二十一第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該事業革新設備をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の二十三第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該特定電気通信設備等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の二十六第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該再商品化設備等をその用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の二十七第一項の改正規定、同法第六十八条の二十九第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該医療用機器等をその用に供した場合を除く。）」を加える部分に限る。）、同条第四項の改正規定（「場合（」の下に「所有権移転外リース取引により取得した当該建替え病院用等建物をその用に供した場合を除き、」を加える部分に限る。）、同法第六十八条の三十第一項の改正規定（「附属設備」の下に「（所有権移転外リース取引により取得したものを除く。）」を加える部分に限る。）、同法第六十八条の三十一第一項の改正規定（「建設したもの」の下に「（所有権移転外リース取引により取得したものを除く。）」を加える部分に限る。）、同条第二項の改正規定、同法第六十八条の三十四第一項の改正規定、同条第三項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該高齢者向け優良賃貸住宅を賃貸の用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の三十五第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該特定再開発建築物等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の三十六第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該倉庫用建物等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の六十七の改正規定、同法第六十八条の六十八第一項の改正規定、同条第八項の改正規定（「同条第四項第十一号から第十六号まで」を「同条第四項第十二号から第十七号まで」に改める部分を除く。）、同条第十一項第二号の改正規定、同法第六十八条の六十九第一項の改正規定、同法第六十八条の七十第一項の改正規定、同法第六十八条の七十八第十五項第二号の改正規定（「よるもの」の下に「、所有権移転外リース取引によるもの」を加える部分に限る。）及び同法第六十八条の百二第二項の改正規定並びに附則第六十五条、第六十六条、第六十七条第四項、第六十八条、第六十九条、第七十条第一項、第八項、第十三項及び第十六項、第七十二条、第七十四条第三項、第十三項及び第十四項、第八十八条、第八十九条、第九十条第六項、第九十一条、第九十二条、第九十三条第一項、第十一項、第十六項及び第十九項、第九十七条第一項及び第七項、第百四条、第百十二条、第百十三条、第百十四条第六項、第百十五条、第百十六条、第百十七条第一項、第十一項、第十六項及び第十九項、第百二十条第一項及び第七項並びに第百二十六条の規定
suppl-4191-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-6/sub-2
in Article 12, the provision amending Article 10-2 of the Act on Special Measures Concerning Taxation, the provision amending Article 10-3 of that Act (including its heading), the provision amending the heading of Article 10-4 of that Act, the provision amending paragraph (1) of that Article (limited to the part deleting "and paragraph (4)" and "(hereinafter referred to as 'business base strengthening equipment' in this Article)" and changing "referred to as 'specified business base strengthening equipment' in the following paragraphs up to paragraph (4) and in paragraph (7)" to "referred to as 'business base strengthening equipment' hereinafter in this Article", "or specified business base strengthening equipment" to "or business base strengthening equipment" and "that specified business base strengthening equipment" to "that business base strengthening equipment"), the provision amending paragraph (2) of that Article, the provision amending paragraph (3) of that Article, the provision deleting paragraph (4) of that Article, the provision amending paragraph (5) of that Article, the provision renumbering that paragraph as paragraph (4) of that Article, the provision amending paragraph (6) of that Article, the provision renumbering that paragraph as paragraph (5) of that Article, the provision adding one paragraph after that paragraph, the provision amending paragraph (7) of that Article, the provision amending paragraph (8) of that Article, the provision amending paragraph (9) of that Article, the provision amending paragraph (10) of that Article, the provision deleting paragraphs (11) through (14) of that Article, the provision amending Article 10-5 of that Act (including its heading) (excluding the part changing "March 31, 2007" to "March 31, 2012" in paragraph (1) of that Article), the provision amending Article 10-6 of that Act (including its heading), the provision amending Article 11, paragraph (1) of that Act, the provision amending Article 11-2, paragraph (1) of that Act (excluding the part concerning item (i) of the table in that paragraph), the provision amending Article 11-3, paragraph (1) of that Act (limited to the part adding "(excluding the case where that equipment for business innovation acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending Article 11-4, paragraph (1) of that Act (limited to the part adding "(excluding the case where that specified telecommunications equipment, etc. acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "the case"), the provision amending Article 11-7, paragraph (1) of that Act (excluding the part concerning item (ii) of that paragraph), the provision amending Article 12, paragraph (1) of that Act (limited to the part adding "(excluding the case where that industrial machinery, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "is provided for use"), the provision amending Article 12-2, paragraph (1) of that Act (limited to the part adding "(excluding the case where that medical equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "the case"), the provision amending Article 12-3, paragraph (3) of that Act (limited to the part adding "excluding the case where those replacement hospital buildings, etc. acquired through a lease transaction without transfer of ownership are provided for that use, and" after "the case ("), the provision amending Article 13, paragraph (1) of that Act (limited to the part adding "excluding those acquired through a lease transaction without transfer of ownership;" after "constructed ("), the provision amending paragraph (3) of that Article, the provision amending Article 13-2, paragraph (1) of that Act (limited to the part adding "excluding those acquired through a lease transaction without transfer of ownership;" after "associated facilities ("), the provision amending Article 14, paragraph (1) of that Act (excluding the part changing "paragraph (5)" to "paragraph (3)"), the provision amending paragraph (2) of that Article (limited to the part adding "(excluding the case where that good-quality rental housing for the elderly acquired through a lease transaction without transfer of ownership is provided for lease)" after "provided for use"), the provision amending Article 14-2, paragraph (1) of that Act (limited to the part adding "(excluding the case where those specified redevelopment buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending Article 15, paragraph (1) of that Act (limited to the part adding "(excluding the case where those warehouse buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending Article 28-3, paragraph (2) of that Act, the provision amending Article 33, paragraph (1) of that Act, the provision amending Article 37, paragraph (1) of that Act (limited to the part adding ", those through a lease transaction without transfer of ownership" after "those through exchange"), the provision amending Article 37-5, paragraph (1) of that Act (limited to the part changing "or exchange" to ", exchange or lease transaction without transfer of ownership"), the provision amending Article 42-4 of that Act (excluding the part concerning paragraphs (11) and (14) of that Article), the provision amending Article 42-5 of that Act (excluding the part concerning paragraph (4) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (8) of that Article), the provision amending Article 42-6 of that Act (including its heading) (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (5) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (10) of that Article), the provision amending the heading of Article 42-7 of that Act, the provision amending paragraph (1) of that Article (limited to the part deleting "and paragraph (3)" and "(hereinafter referred to as 'business base strengthening equipment' in this Article)" and changing "referred to as 'specified business base strengthening equipment' in the following paragraphs up to paragraph (3)" to "referred to as 'business base strengthening equipment' hereinafter in this Article", "or specified business base strengthening equipment" to "or business base strengthening equipment" and "that specified business base strengthening equipment" to "that business base strengthening equipment"), the provision amending paragraph (2) of that Article (excluding the part deleting "or item (v)" and changing ", corporations specified by Cabinet Order" to "corporations specified by Cabinet Order, and, for corporations listed in item (iv) of that paragraph, large-scale corporations prescribed in that item, respectively," and the part changing "base acquisition cost" to "acquisition cost"), the provision deleting paragraph (3) of that Article, the provision amending paragraph (4) of that Article, the provision renumbering that paragraph as paragraph (3) of that Article, the provision amending paragraph (5) of that Article (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision renumbering that paragraph as paragraph (4) of that Article, the provision deleting paragraph (6) of that Article, the provision amending paragraph (7) of that Article, the provision renumbering that paragraph as paragraph (5) of that Article and adding one paragraph after that paragraph, the provision renumbering paragraph (8) of that Article as paragraph (7) of that Article, the provision amending paragraph (9) of that Article, the provision renumbering that paragraph as paragraph (8) of that Article, the provision amending paragraph (10) of that Article (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision renumbering that paragraph as paragraph (9) of that Article, the provision amending paragraph (11) of that Article, the provision renumbering that paragraph as paragraph (10) of that Article, the provision amending paragraph (12) of that Article, the provision renumbering that paragraph as paragraph (11) of that Article and adding one paragraph after that paragraph, the provision deleting paragraph (13) of that Article, the provision amending Article 42-9, paragraph (1) of that Act (excluding the part changing "March 31, 2007" to "March 31, 2012"), the provision amending paragraph (4) of that Article, the provision amending Article 42-10 of that Act (including its heading) (excluding the part changing "March 31, 2007" to "March 31, 2012" in paragraph (1) of that Article, the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (5) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (10) of that Article), the provision amending Article 42-11 of that Act (including its heading) (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (5) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (10) of that Article), the provision amending Article 42-12, paragraph (1) of that Act, the provision amending Article 43, paragraph (1) of that Act, the provision amending Article 43-2, paragraph (1) of that Act (limited to the part adding "(excluding the case where those research facilities acquired through a lease transaction without transfer of ownership are provided for that use)" after "the case"), the provision amending Article 43-3, paragraph (1) of that Act (limited to the part adding "(excluding the case where those conservation project assets, etc. acquired through a lease transaction without transfer of ownership are provided for that use)" after "the case"), the provision amending Article 44, paragraph (1) of that Act (excluding the part concerning item (i) of the table in that paragraph), the provision amending Article 44-3, paragraph (1) of that Act (limited to the part adding "(excluding the case where that equipment for business innovation acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending Article 44-4, paragraph (1) of that Act (limited to the part adding "(excluding the case where that specified telecommunications equipment, etc. acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "the case"), the provision amending Article 44-7, paragraph (1) of that Act (excluding the part concerning item (ii) of that paragraph), the provision amending Article 45, paragraph (1) of that Act (limited to the part adding "(excluding the case where that industrial machinery, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "is provided for use"), the provision amending Article 45-2, paragraph (1) of that Act (limited to the part adding "(excluding the case where that medical equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "the case"), the provision amending paragraph (4) of that Article (limited to the part adding "excluding the case where those replacement hospital buildings, etc. acquired through a lease transaction without transfer of ownership are provided for that use, and" after "the case ("), the provision amending Article 46, paragraph (1) of that Act (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "associated facilities"), the provision amending Article 46-2, paragraph (1) of that Act (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "constructed"), the provision amending paragraph (2) of that Article, the provision amending Article 47, paragraph (1) of that Act, the provision amending paragraph (3) of that Article (limited to the part adding "(excluding the case where that good-quality rental housing for the elderly acquired through a lease transaction without transfer of ownership is provided for lease)" after "provided for use"), the provision amending Article 47-2, paragraph (1) of that Act (limited to the part adding "(excluding the case where those specified redevelopment buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending Article 48, paragraph (1) of that Act (limited to the part adding "(excluding the case where those warehouse buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending Article 62, paragraph (1) of that Act (excluding the part changing "Article 92" to "Article 92, paragraph (1)"), the provision amending paragraph (6), item (ii) of that Article, the provision amending Article 62-3, paragraph (1) of that Act, the provision amending paragraph (8) of that Article (excluding the part changing "paragraph (4), items (xi) through (xvi)" to "paragraph (4), items (xii) through (xvii)"), the provision amending paragraph (11), item (ii) of that Article, the provision amending Article 63, paragraph (1) of that Act, the provision amending Article 64, paragraph (1) of that Act, the provision amending Article 65-7, paragraph (15), item (ii) of that Act (limited to the part adding ", those through a lease transaction without transfer of ownership" after "those through"), the provision amending Article 67-4, paragraph (2) of that Act, the provision amending Article 68-9 of that Act (excluding the part concerning paragraph (11) of that Article and the part concerning paragraph (14) of that Article), the provision amending Article 68-10 of that Act (excluding the part concerning paragraph (4) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and "item (xxxi)-3 of that Article" to "item (xxxii) of that Article" in paragraph (9) of that Article), the provision amending Article 68-11 of that Act (including its heading) (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (5) of that Article, and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article" in paragraph (11) of that Article), the provision amending the heading of Article 68-12 of that Act, the provision amending paragraph (1) of that Article (limited to the part deleting "and paragraph (3)" and "(hereinafter referred to as 'business base strengthening equipment' in this Article)" and changing "referred to as 'specified business base strengthening equipment' in the following paragraphs up to paragraph (3)" to "referred to as 'business base strengthening equipment' hereinafter in this Article", "or specified business base strengthening equipment" to "or business base strengthening equipment" and "that specified business base strengthening equipment" to "that business base strengthening equipment"), the provision amending paragraph (2) of that Article (excluding the part deleting "or item (v)" and changing ", consolidated corporations specified by Cabinet Order" to "consolidated corporations specified by Cabinet Order, and, for consolidated corporations listed in item (iv) of that paragraph, large-scale consolidated corporations prescribed in that item, respectively," and the part changing "base acquisition cost" to "acquisition cost"), the provision deleting paragraph (3) of that Article, the provision amending paragraph (4) of that Article, the provision renumbering that paragraph as paragraph (3) of that Article, the provision amending paragraph (5) of that Article (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision renumbering that paragraph as paragraph (4) of that Article, the provision deleting paragraph (6) of that Article, the provision amending paragraph (7) of that Article, the provision renumbering that paragraph as paragraph (5) of that Article and adding one paragraph after that paragraph, the provision amending paragraph (8) of that Article, the provision renumbering that paragraph as paragraph (7) of that Article and renumbering paragraph (9) of that Article as paragraph (8) of that Article, the provision amending paragraph (10) of that Article, the provision renumbering that paragraph as paragraph (9) of that Article, the provision amending paragraph (11) of that Article (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision renumbering that paragraph as paragraph (10) of that Article, the provision amending paragraph (12) of that Article, the provision renumbering that paragraph as paragraph (11) of that Article, the provision amending paragraph (13) of that Article, the provision renumbering that paragraph as paragraph (12) of that Article and adding one paragraph after that paragraph, the provision deleting paragraph (14) of that Article, the provision amending Article 68-13, paragraph (1) of that Act (excluding the part changing "March 31, 2007" to "March 31, 2012"), the provision amending paragraph (4) of that Article, the provision amending Article 68-14 of that Act (including its heading) (excluding the part changing "March 31, 2007" to "March 31, 2012" in paragraph (1) of that Article, the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (5) of that Article, and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article" in paragraph (11) of that Article), the provision amending Article 68-15 of that Act (including its heading) (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (5) of that Article, and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article" in paragraph (11) of that Article), the provision amending Article 68-15-2, paragraph (1) of that Act, the provision amending Article 68-16, paragraph (1) of that Act, the provision amending Article 68-17, paragraph (1) of that Act (limited to the part adding "(excluding the case where those research facilities acquired through a lease transaction without transfer of ownership are provided for that use)" after "provided for use"), the provision amending Article 68-18, paragraph (1) of that Act (limited to the part adding "(excluding the case where those conservation project assets, etc. acquired through a lease transaction without transfer of ownership are provided for that use)" after "provided for use"), the provision amending Article 68-19, paragraph (1) of that Act (excluding the part concerning item (i) of the table in that paragraph), the provision amending Article 68-21, paragraph (1) of that Act (limited to the part adding "(excluding the case where that equipment for business innovation acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending Article 68-23, paragraph (1) of that Act (limited to the part adding "(excluding the case where that specified telecommunications equipment, etc. acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending Article 68-26, paragraph (1) of that Act (limited to the part adding "(excluding the case where that recycling equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "provided for use"), the provision amending Article 68-27, paragraph (1) of that Act, the provision amending Article 68-29, paragraph (1) of that Act (limited to the part adding "(excluding the case where that medical equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "provided for use"), the provision amending paragraph (4) of that Article (limited to the part adding "excluding the case where those replacement hospital buildings, etc. acquired through a lease transaction without transfer of ownership are provided for that use, and" after "the case ("), the provision amending Article 68-30, paragraph (1) of that Act (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "associated facilities"), the provision amending Article 68-31, paragraph (1) of that Act (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "constructed"), the provision amending paragraph (2) of that Article, the provision amending Article 68-34, paragraph (1) of that Act, the provision amending paragraph (3) of that Article (limited to the part adding "(excluding the case where that good-quality rental housing for the elderly acquired through a lease transaction without transfer of ownership is provided for lease)" after "provided for use"), the provision amending Article 68-35, paragraph (1) of that Act (limited to the part adding "(excluding the case where those specified redevelopment buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending Article 68-36, paragraph (1) of that Act (limited to the part adding "(excluding the case where those warehouse buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending Article 68-67 of that Act, the provision amending Article 68-68, paragraph (1) of that Act, the provision amending paragraph (8) of that Article (excluding the part changing "paragraph (4), items (xi) through (xvi) of that Article" to "paragraph (4), items (xii) through (xvii) of that Article"), the provision amending paragraph (11), item (ii) of that Article, the provision amending Article 68-69, paragraph (1) of that Act, the provision amending Article 68-70, paragraph (1) of that Act, the provision amending Article 68-78, paragraph (15), item (ii) of that Act (limited to the part adding ", those through a lease transaction without transfer of ownership" after "those through") and the provision amending Article 68-102, paragraph (2) of that Act, and the provisions of Article 65, Article 66, Article 67, paragraph (4), Article 68, Article 69, Article 70, paragraphs (1), (8), (13) and (16), Article 72, Article 74, paragraphs (3), (13) and (14), Article 88, Article 89, Article 90, paragraph (6), Article 91, Article 92, Article 93, paragraphs (1), (11), (16) and (19), Article 97, paragraphs (1) and (7), Article 104, Article 112, Article 113, Article 114, paragraph (6), Article 115, Article 116, Article 117, paragraphs (1), (11), (16) and (19), Article 120, paragraphs (1) and (7) and Article 126 of the Supplementary Provisions;
machine translation, not official
**七** 次に掲げる規定 信託法（平成十八年法律第百八号）の施行の日
suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-7
the following provisions: the date on which the Trust Act (Act No. 108 of 2006) comes into effect
machine translation, not official
**イからヌまで** 略
suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-7/sub-1
Omitted
machine translation, not official
**ル** 第十二条中租税特別措置法の目次の改正規定（「第一条・第二条」を「第一条―第二条の二」に改める部分及び「第八十六条の六」を「第八十六条の五」に改める部分に限る。）、同法第二条の改正規定、同法第一章中同条の次に一条を加える改正規定、同法第三条の二の改正規定（「特定目的信託」を「特定受益証券発行信託」に改め、「規定する配当等」の下に「（同項に規定する剰余金の配当を除く。）」を加える部分に限る。）、同法第三条の三第五項の改正規定、同法第六条第三項の改正規定、同法第八条の二第一項の改正規定（同項中「配当等で」を「剰余金の配当で」に改める部分及び同項第二号中「第二百三十条第四号」を「第二百三十条第一項第四号」に改める部分に限る。）、同法第八条の三第一項の改正規定（「受益証券」を「受益権」に改める部分を除く。）、同条第二項の改正規定（「受益証券」を「受益権」に改める部分を除く。）、同条第五項の改正規定、同法第九条第一項の改正規定（同項第一号中「受益証券」を「受益権」に、「第二条第二十八項」を「第二条第二十二項」に改める部分、同項第二号中「受益証券（」を「受益権（」に、「受益証券に」を「受益権に」に改める部分、同項第四号に係る部分及び同項第八号に係る部分を除く。）、同条第三項の改正規定、同法第九条の二第四項の改正規定、同法第九条の四第一項の改正規定（「、特定目的信託」を「若しくは特定受益証券発行信託の受益権、社債的受益権」に改める部分に限る。）、同条第二項の改正規定（「受益証券」を「受益権」に改める部分を除く。）、同条第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の次に一項を加える改正規定、同条に一項を加える改正規定、同法第九条の五の次に一条を加える改正規定、同法第九条の七第一項の改正規定、同法第二十八条の四の改正規定、同法第三十二条第二項の改正規定（同項第二号中「第二条第十九項」を「第二条第十二項」に改める部分及び「第二条第二十一項」を「第二条第十四項」に改める部分を除く。）、同法第三十七条の十第二項第六号の改正規定、同条第三項第一号の改正規定（「法人の合併」の下に「（法人課税信託に係る信託の併合を含む。以下この号において同じ。）」を加える部分及び「合併法人」の下に「（信託の併合に係る新たな信託である法人課税信託に係る所得税法第六条の三に規定する受託法人を含む。）」を加える部分に限る。）、同項第二号の改正規定（「又は出資以外の」を「若しくは出資又は分割承継法人との間に当該分割承継法人の発行済株式等の全部を保有する関係として政令で定める関係がある法人の株式若しくは出資のいずれか一方の株式又は出資以外の」に改める部分及び「されたものに限る」を「されなかつたものを除く」に改める部分を除く。）、同項第三号の改正規定、同条第四項の改正規定、同法第三十七条の十一第一項の改正規定（同項中「同条第四項」を「同項第五号」に改め、「株式等証券投資信託」の下に「（第三条の二に規定する特定株式投資信託を除く。）」を加える部分及び同項第四号に係る部分に限る。）、同法第三十七条の十四第一項第三号の改正規定、同法第三十九条第一項の改正規定、同法第四十条の四第二項第三号の改正規定（「株式等」を「株式等の数」に改める部分を除く。）、同条第四項第一号の改正規定、同条に二項を加える改正規定、同法第四十条の五の改正規定、同法第二章第四節の二第二款の改正規定、同法第四十一条の四の二（見出しを含む。）の改正規定、同法第四十一条の九第四項の改正規定、同法第四十一条の十二第四項の改正規定、同法第四十二条の四第十一項第四号及び第七号並びに第十四項の改正規定、同法第四十二条の五の改正規定（同条第四項に係る部分及び同条第八項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同法第四十二条の六第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同法第四十二条の七第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同法第四十二条の九第三項の改正規定、同条第六項の改正規定、同法第四十二条の十第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同法第四十二条の十一第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同法第五十二条の二第二項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同法第五十二条の三第二項の改正規定、同条第十二項の改正規定、同法第六十二条第一項の改正規定（「第九十二条」を「第九十二条第一項」に改める部分に限る。）、同法第六十二条の三第二項第一号イの改正規定、同号ロの改正規定（同号ロ（２）中「第二条第十九項」を「第二条第十二項」に改める部分及び「第二条第二十一項」を「第二条第十四項」に改める部分を除く。）、同条第三項の改正規定、同法第六十五条の七第十五項第一号の改正規定、同法第六十六条の四第六項の改正規定、同法第六十六条の六第二項第三号の改正規定（「株式等」を「株式等の数」に改める部分を除く。）、同条第四項第一号の改正規定、同条に二項を加える改正規定、同法第六十六条の八第一項の改正規定、同条第五項の改正規定、同法第三章第七節の四第二款の改正規定、同法第六十七条の六第一項の改正規定、同法第六十七条の十二の前の見出しの改正規定、同条の改正規定、同法第六十七条の十三第三項の改正規定、同法第六十八条の三の二を削る改正規定、同法第六十八条の三の三（見出しを含む。）の改正規定（同条第一項第一号に係る部分を除く。）、同条を同法第六十八条の三の二とする改正規定、同法第六十八条の三の四（見出しを含む。）の改正規定（同条第一項第一号に係る部分を除く。）、同条を同法第六十八条の三の三とし、同条の次に一条を加える改正規定、同法第六十八条の三の五から第六十八条の三の十四までを削る改正規定、同法第六十八条の四の改正規定、同法第六十八条の九第十一項第四号及び第八号の改正規定、同条第十四項の改正規定、同法第六十八条の十の改正規定（同条第四項に係る部分及び同条第九項中「第二条第三十一号の三」を「第二条第三十二号」に、「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。）、同法第六十八条の十一第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十一項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。）、同法第六十八条の十二第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十一項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。）、同法第六十八条の十三第三項の改正規定、同条第七項の改正規定、同法第六十八条の十四第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十一項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。）、同法第六十八条の十五第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十一項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。）、同法第六十八条の四十第二項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第三項の改正規定、同法第六十八条の四十一第二項の改正規定、同条第九項及び第十二項の改正規定、同法第六十八条の六十八第二項第一号ロの改正規定、同法第六十八条の七十八第十五項第一号の改正規定、同法第六十八条の八十八第五項の改正規定、同条第十四項の改正規定、同法第六十八条の九十第四項第一号の改正規定、同条第五項の改正規定、同条に二項を加える改正規定、同法第六十八条の九十二第一項の改正規定、同条第五項の改正規定、同章第二十四節第二款の改正規定、同法第六十八条の百五の二の前の見出しの改正規定、同条の改正規定、同法第六十八条の百五の三第三項の改正規定、同法第六十八条の百九第二項の改正規定、同法第六十八条の百十の改正規定、同法第六十八条の百十一の改正規定、同法第七十条第三項の改正規定、同法第八十六条の四及び第八十六条の五を削る改正規定、同法第八十六条の六第一項の改正規定、同法第六章第一節中同条を第八十六条の四とし、同条の次に一条を加える改正規定並びに同法第九十条の十第三項の改正規定並びに附則第五十七条、第五十九条、第六十一条から第六十四条まで、第七十四条第二項、第七十五条第一項、第三項及び第五項から第八項まで、第八十一条第二項、第八十二条、第八十四条、第九十九条第二項、第百条、第百五条、第百十一条、第百二十二条第二項、第百二十三条、第百二十七条、第百二十九条、第百三十条、第百三十三条並びに第百三十九条の規定並びに附則第百五十二条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律（平成十四年法律第六十五号）附則第九条第二項の改正規定（「「障害者等に」」を「「障害者等に」と、「又は収益の分配の」とあるのは「、収益の分配又は剰余金の配当（第二十四条第一項（配当所得）に規定する剰余金の配当をいう。以下この号において同じ。）の」と、「対応する利子又は収益の分配」とあるのは「対応する利子、収益の分配又は剰余金の配当」」に改める部分に限る。）及び同条第五項の改正規定（「「又は収益の分配」」を「「、収益の分配又は第二十四条第一項（配当所得）に規定する剰余金の配当」と、同条第三項中「信託法」とあるのは「公益信託ニ関スル法律」と、「第六十六条」とあるのは「第一条」」に改める部分に限る。）
suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-7/sub-2
in Article 12, the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "Articles 1 and 2" to "Articles 1 to 2-2" and the part changing "Article 86-6" to "Article 86-5"), the provision amending Article 2 of that Act, the provision adding one Article after that Article in Chapter I of that Act, the provision amending Article 3-2 of that Act (limited to the part changing "specified-purpose trust" to "specified trust that issues beneficiary certificates" and adding "(excluding dividends of surplus prescribed in that paragraph)" after "dividends, etc. prescribed in"), the provision amending Article 3-3, paragraph (5) of that Act, the provision amending Article 6, paragraph (3) of that Act, the provision amending Article 8-2, paragraph (1) of that Act (limited to the part changing "dividends, etc. that" to "dividends of surplus that" in that paragraph and the part changing "Article 230, item (iv)" to "Article 230, paragraph (1), item (iv)" in item (ii) of that paragraph), the provision amending Article 8-3, paragraph (1) of that Act (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (2) of that Article (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (5) of that Article, the provision amending Article 9, paragraph (1) of that Act (excluding the part changing "beneficiary certificates" to "beneficial interests" and "Article 2, paragraph (28)" to "Article 2, paragraph (22)" in item (i) of that paragraph, the part changing "beneficiary certificates (" to "beneficial interests (" and "to beneficiary certificates" to "to beneficial interests" in item (ii) of that paragraph, the part concerning item (iv) of that paragraph and the part concerning item (viii) of that paragraph), the provision amending paragraph (3) of that Article, the provision amending Article 9-2, paragraph (4) of that Act, the provision amending Article 9-4, paragraph (1) of that Act (limited to the part changing ", specified-purpose trusts" to "or beneficial interests in specified trusts that issue beneficiary certificates, bond-type beneficial interests"), the provision amending paragraph (2) of that Article (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (3) of that Article, the provision renumbering that paragraph as paragraph (4) of that Article, the provision adding one paragraph after paragraph (2) of that Article, the provision adding one paragraph to that Article, the provision adding one Article after Article 9-5 of that Act, the provision amending Article 9-7, paragraph (1) of that Act, the provision amending Article 28-4 of that Act, the provision amending Article 32, paragraph (2) of that Act (excluding the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)" in item (ii) of that paragraph), the provision amending Article 37-10, paragraph (2), item (vi) of that Act, the provision amending paragraph (3), item (i) of that Article (limited to the part adding "(including a merger of trusts related to a trust subject to corporate taxation; the same applies hereinafter in this item)" after "merger of a corporation" and the part adding "(including a Trust Corporation prescribed in Article 6-3 of the Income Tax Act related to a trust subject to corporate taxation that is a new trust resulting from a merger of trusts)" after "merging corporation"), the provision amending item (ii) of that paragraph (excluding the part changing "or contributions other than" to "or contributions, or of shares or contributions of a corporation that has, with the successor corporation in a company split, a relationship specified by Cabinet Order as a relationship of holding all of the issued shares, etc. of that successor corporation in a company split, other than the shares or contributions of either one of them" and the part changing "limited to those that were made" to "excluding those that were not made"), the provision amending item (iii) of that paragraph, the provision amending paragraph (4) of that Article, the provision amending Article 37-11, paragraph (1) of that Act (limited to the part changing "paragraph (4) of that Article" to "item (v) of that paragraph" and adding "(excluding specified stock investment trusts prescribed in Article 3-2)" after "securities investment trusts for shares and similar interests" in that paragraph and the part concerning item (iv) of that paragraph), the provision amending Article 37-14, paragraph (1), item (iii) of that Act, the provision amending Article 39, paragraph (1) of that Act, the provision amending Article 40-4, paragraph (2), item (iii) of that Act (excluding the part changing "shares, etc." to "number of shares, etc."), the provision amending paragraph (4), item (i) of that Article, the provision adding two paragraphs to that Article, the provision amending Article 40-5 of that Act, the provision amending Chapter II, Section 4-2, Subsection 2 of that Act, the provision amending Article 41-4-2 of that Act (including its heading), the provision amending Article 41-9, paragraph (4) of that Act, the provision amending Article 41-12, paragraph (4) of that Act, the provision amending Article 42-4, paragraph (11), items (iv) and (vii) and paragraph (14) of that Act, the provision amending Article 42-5 of that Act (limited to the part concerning paragraph (4) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (8) of that Article), the provision amending Article 42-6, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 42-7, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 42-9, paragraph (3) of that Act, the provision amending paragraph (6) of that Article, the provision amending Article 42-10, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 42-11, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 52-2, paragraph (2) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 52-3, paragraph (2) of that Act, the provision amending paragraph (12) of that Article, the provision amending Article 62, paragraph (1) of that Act (limited to the part changing "Article 92" to "Article 92, paragraph (1)"), the provision amending Article 62-3, paragraph (2), item (i), (a) of that Act, the provision amending (b) of that item (excluding the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)" in (b)(2) of that item), the provision amending paragraph (3) of that Article, the provision amending Article 65-7, paragraph (15), item (i) of that Act, the provision amending Article 66-4, paragraph (6) of that Act, the provision amending Article 66-6, paragraph (2), item (iii) of that Act (excluding the part changing "shares, etc." to "number of shares, etc."), the provision amending paragraph (4), item (i) of that Article, the provision adding two paragraphs to that Article, the provision amending Article 66-8, paragraph (1) of that Act, the provision amending paragraph (5) of that Article, the provision amending Chapter III, Section 7-4, Subsection 2 of that Act, the provision amending Article 67-6, paragraph (1) of that Act, the provision amending the heading preceding Article 67-12 of that Act, the provision amending that Article, the provision amending Article 67-13, paragraph (3) of that Act, the provision deleting Article 68-3-2 of that Act, the provision amending Article 68-3-3 of that Act (including its heading) (excluding the part concerning paragraph (1), item (i) of that Article), the provision renumbering that Article as Article 68-3-2 of that Act, the provision amending Article 68-3-4 of that Act (including its heading) (excluding the part concerning paragraph (1), item (i) of that Article), the provision renumbering that Article as Article 68-3-3 of that Act and adding one Article after that Article, the provision deleting Articles 68-3-5 through 68-3-14 of that Act, the provision amending Article 68-4 of that Act, the provision amending Article 68-9, paragraph (11), items (iv) and (viii) of that Act, the provision amending paragraph (14) of that Article, the provision amending Article 68-10 of that Act (limited to the part concerning paragraph (4) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and "item (xxxi)-3 of that Article" to "item (xxxii) of that Article" in paragraph (9) of that Article), the provision amending Article 68-11, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-12, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-13, paragraph (3) of that Act, the provision amending paragraph (7) of that Article, the provision amending Article 68-14, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-15, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-40, paragraph (2) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (3) of that Article, the provision amending Article 68-41, paragraph (2) of that Act, the provision amending paragraphs (9) and (12) of that Article, the provision amending Article 68-68, paragraph (2), item (i), (b) of that Act, the provision amending Article 68-78, paragraph (15), item (i) of that Act, the provision amending Article 68-88, paragraph (5) of that Act, the provision amending paragraph (14) of that Article, the provision amending Article 68-90, paragraph (4), item (i) of that Act, the provision amending paragraph (5) of that Article, the provision adding two paragraphs to that Article, the provision amending Article 68-92, paragraph (1) of that Act, the provision amending paragraph (5) of that Article, the provision amending Section 24, Subsection 2 of that Chapter, the provision amending the heading preceding Article 68-105-2 of that Act, the provision amending that Article, the provision amending Article 68-105-3, paragraph (3) of that Act, the provision amending Article 68-109, paragraph (2) of that Act, the provision amending Article 68-110 of that Act, the provision amending Article 68-111 of that Act, the provision amending Article 70, paragraph (3) of that Act, the provision deleting Articles 86-4 and 86-5 of that Act, the provision amending Article 86-6, paragraph (1) of that Act, the provision renumbering that Article as Article 86-4 and adding one Article after that Article in Chapter VI, Section 1 of that Act and the provision amending Article 90-10, paragraph (3) of that Act, and the provisions of Article 57, Article 59, Articles 61 through 64, Article 74, paragraph (2), Article 75, paragraphs (1), (3) and (5) through (8), Article 81, paragraph (2), Article 82, Article 84, Article 99, paragraph (2), Article 100, Article 105, Article 111, Article 122, paragraph (2), Article 123, Article 127, Article 129, Article 130, Article 133 and Article 139 of the Supplementary Provisions, and, in Article 152 of the Supplementary Provisions, the provision amending Article 9, paragraph (2) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts for the Development of Securities Markets through the Reform of Securities Settlement Systems, etc. (Act No. 65 of 2002) (limited to the part changing "'to persons with disabilities, etc.'" to "'to persons with disabilities, etc.', the phrase 'or distribution of proceeds' is deemed to be replaced with ', distribution of proceeds, or dividend of surplus (meaning a dividend of surplus prescribed in Article 24, paragraph (1) (Dividend Income); the same applies hereinafter in this item)', and the phrase 'corresponding interest or distribution of proceeds' is deemed to be replaced with 'corresponding interest, distribution of proceeds, or dividend of surplus'") and the provision amending paragraph (5) of that Article (limited to the part changing "'or distribution of proceeds'" to "', distribution of proceeds, or dividend of surplus prescribed in Article 24, paragraph (1) (Dividend Income)', the phrase 'Trust Act' in paragraph (3) of that Article is deemed to be replaced with 'Act on Charitable Trust', and the phrase 'Article 66' is deemed to be replaced with 'Article 1'");
machine translation, not official
**八** 次に掲げる規定 証券取引法等の一部を改正する法律（平成十八年法律第六十五号）の施行の日
suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-8
the following provisions: the date on which the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006) comes into effect
machine translation, not official
**イからホまで** 略
suppl-4191-6/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-8/sub-1
Omitted
machine translation, not official
**ヘ** 第十二条中租税特別措置法第三条の二の改正規定（「特定目的信託」を「特定受益証券発行信託」に改め、「規定する配当等」の下に「（同項に規定する剰余金の配当を除く。）」を加える部分を除く。）、同法第三条の三第一項の改正規定、同条第六項の改正規定、同法第四条第一項の改正規定、同法第四条の二第一項の改正規定（「証券業者」を「金融商品取引業者」に改める部分に限る。）、同法第五条の二第二項の改正規定（「振替国債」の下に「及び振替地方債」を加える部分を除く。）、同条第五項第七号の改正規定、同条第十四項第一号の改正規定（「証券業者等」を「金融商品取引業者等」に改める部分に限る。）、同法第六条第八項の改正規定、同条第九項第二号ロの改正規定、同法第八条の改正規定、同法第八条の二第一項の改正規定（同項中「配当等で」を「剰余金の配当で」に改める部分及び同項第二号中「第二百三十条第四号」を「第二百三十条第一項第四号」に改める部分を除く。）、同法第八条の三第一項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、同条第二項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、同法第八条の五の改正規定（同条第四項に係る部分を除く。）、同法第九条第一項の改正規定（同項第一号中「受益証券」を「受益権」に、「第二条第二十八項」を「第二条第二十二項」に改める部分、同項第二号中「受益証券（」を「受益権（」に、「受益証券に」を「受益権に」に改める部分、同項第四号に係る部分及び同項第八号に係る部分に限る。）、同法第九条の三第一項の改正規定、同法第九条の四第一項第一号の改正規定、同条第二項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、同法第九条の五（見出しを含む。）の改正規定、同法第九条の六第一項の改正規定（「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。）、同法第二十九条の二の改正規定、同法第三十二条第二項の改正規定（同項第二号中「第二条第十九項」を「第二条第十二項」に改める部分及び「第二条第二十一項」を「第二条第十四項」に改める部分に限る。）、同法第三十七条の十の改正規定（同条第一項に係る部分、同条第二項に係る部分（同項第六号に係る部分を除く。）及び同条第三項第四号に係る部分に限る。）、同法第三十七条の十の二第一項の改正規定、同法第三十七条の十一第一項の改正規定（同項中「平成十九年十二月三十一日」を「平成二十年十二月三十一日」に改める部分及び「同条第四項」を「同項第五号」に改め、「株式等証券投資信託」の下に「（第三条の二に規定する特定株式投資信託を除く。）」を加える部分並びに同項第四号中「第四項」を「第四項各号」に改め、同項第七号を同項第八号とし、同項第六号を同項第七号とし、同項第五号中「譲渡」の下に「その他これに類する上場株式等の譲渡として政令で定めるもの」を加え、同号を同項第六号とし、同項第四号の次に一号を加える部分を除く。）、同法第三十七条の十一の三の改正規定（同条第一項に係る部分、同条第三項第一号中「その口座に保管の委託」を「その口座に係る振替口座簿に記載若しくは記録がされ、又はその口座に保管の委託」に、「保管の委託又は」を「振替口座簿への記載若しくは記録若しくは保管の委託又は」に改める部分及び同項第二号中「上場株式等の保管の委託」を「上場株式等の振替口座簿への記載若しくは記録又は保管の委託」に、「当該保管の委託」を「当該記載若しくは記録又は保管の委託」に、「に保管の委託」を「に記載若しくは記録又は保管の委託」に、「おいて保管の委託」を「おいて振替口座簿への記載若しくは記録又は保管の委託」に改める部分を除く。）、同法第三十七条の十一の四の改正規定（同条第二項に係る部分及び同条第五項に係る部分を除く。）、同法第三十七条の十三第一項第三号の改正規定、同法第三十七条の十三の二第一項の改正規定、同法第三十七条の十三の三第一項の改正規定（同項中「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。）、同法第三十七条の十四第一項の改正規定（同項第三号中「第四項」を「第四項各号」に改め、同項第六号を同項第七号とし、同項第五号を同項第六号とし、同項第四号中「譲渡」の下に「その他これに類する特定上場株式等の譲渡として政令で定めるもの」を加え、同号を同項第五号とし、同項第三号の次に一号を加える部分を除く。）、同法第三十七条の十五の改正規定、同法第四十一条の九第二項の改正規定、同法第四十一条の十二第九項の改正規定、同法第四十一条の十四の改正規定、同法第四十二条の二第四項第二号イの改正規定、同法第六十二条の三第二項第一号ロ（２）の改正規定（「第二条第十九項」を「第二条第十二項」に改める部分及び「第二条第二十一項」を「第二条第十四項」に改める部分に限る。）、同法第六十七条の十四第一項第一号の改正規定、同項第二号ホの改正規定、同法第六十七条の十五第一項の改正規定、同条第二項の改正規定、同条第三項の表第二条第十号の項の改正規定、同条第四項の表第五十七条の十第一項の項の改正規定、同法第六十八条の三の三第一項第一号の改正規定、同法第六十八条の三の四第一項第一号の改正規定、同法第六十九条の五第二項第一号の改正規定、同項第三号及び第五号の改正規定、同法第八十三条の三の改正規定並びに同法第九十一条の四の改正規定（「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。）並びに附則第八十五条及び第百三十四条の規定並びに附則第百五十二条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律附則第九条第二項の改正規定（「「障害者等に」」を「「障害者等に」と、「又は収益の分配の」とあるのは「、収益の分配又は剰余金の配当（第二十四条第一項（配当所得）に規定する剰余金の配当をいう。以下この号において同じ。）の」と、「対応する利子又は収益の分配」とあるのは「対応する利子、収益の分配又は剰余金の配当」」に改める部分を除く。）、同条第五項の改正規定（「「又は収益の分配」」を「「、収益の分配又は第二十四条第一項（配当所得）に規定する剰余金の配当」と、同条第三項中「信託法」とあるのは「公益信託ニ関スル法律」と、「第六十六条」とあるのは「第一条」」に改める部分を除く。）、同法附則第十条第二項の改正規定及び同条第十五項に後段として次のように加える改正規定
suppl-4191-6/art-1/par-1/item-8/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-8/sub-2
in Article 12, the provision amending Article 3-2 of the Act on Special Measures Concerning Taxation (excluding the part changing "specified-purpose trust" to "specified trust that issues beneficiary certificates" and adding "(excluding dividends of surplus prescribed in that paragraph)" after "dividends, etc. prescribed in"), the provision amending Article 3-3, paragraph (1) of that Act, the provision amending paragraph (6) of that Article, the provision amending Article 4, paragraph (1) of that Act, the provision amending Article 4-2, paragraph (1) of that Act (limited to the part changing "securities companies" to "financial instruments business operators"), the provision amending Article 5-2, paragraph (2) of that Act (excluding the part adding "and book-entry local government bonds" after "book-entry government bonds"), the provision amending paragraph (5), item (vii) of that Article, the provision amending paragraph (14), item (i) of that Article (limited to the part changing "securities companies, etc." to "financial instruments business operators, etc."), the provision amending Article 6, paragraph (8) of that Act, the provision amending paragraph (9), item (ii), (b) of that Article, the provision amending Article 8 of that Act, the provision amending Article 8-2, paragraph (1) of that Act (excluding the part changing "dividends, etc. that" to "dividends of surplus that" in that paragraph and the part changing "Article 230, item (iv)" to "Article 230, paragraph (1), item (iv)" in item (ii) of that paragraph), the provision amending Article 8-3, paragraph (1) of that Act (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (2) of that Article (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending Article 8-5 of that Act (excluding the part concerning paragraph (4) of that Article), the provision amending Article 9, paragraph (1) of that Act (limited to the part changing "beneficiary certificates" to "beneficial interests" and "Article 2, paragraph (28)" to "Article 2, paragraph (22)" in item (i) of that paragraph, the part changing "beneficiary certificates (" to "beneficial interests (" and "to beneficiary certificates" to "to beneficial interests" in item (ii) of that paragraph, the part concerning item (iv) of that paragraph and the part concerning item (viii) of that paragraph), the provision amending Article 9-3, paragraph (1) of that Act, the provision amending Article 9-4, paragraph (1), item (i) of that Act, the provision amending paragraph (2) of that Article (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending Article 9-5 of that Act (including its heading), the provision amending Article 9-6, paragraph (1) of that Act (excluding the part changing "March 31, 2007" to "March 31, 2009"), the provision amending Article 29-2 of that Act, the provision amending Article 32, paragraph (2) of that Act (limited to the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)" in item (ii) of that paragraph), the provision amending Article 37-10 of that Act (limited to the part concerning paragraph (1) of that Article, the part concerning paragraph (2) of that Article (excluding the part concerning item (vi) of that paragraph) and the part concerning paragraph (3), item (iv) of that Article), the provision amending Article 37-10-2, paragraph (1) of that Act, the provision amending Article 37-11, paragraph (1) of that Act (excluding the part changing "December 31, 2007" to "December 31, 2008" in that paragraph, the part changing "paragraph (4) of that Article" to "item (v) of that paragraph" and adding "(excluding specified stock investment trusts prescribed in Article 3-2)" after "securities investment trusts for shares and similar interests", and the part changing "paragraph (4)" to "the items of paragraph (4)" in item (iv) of that paragraph, renumbering item (vii) of that paragraph as item (viii) of that paragraph, renumbering item (vi) of that paragraph as item (vii) of that paragraph, adding "or any other similar transfer of listed shares, etc. specified by Cabinet Order" after "transfer" in item (v) of that paragraph and renumbering that item as item (vi) of that paragraph, and adding one item after item (iv) of that paragraph), the provision amending Article 37-11-3 of that Act (excluding the part concerning paragraph (1) of that Article, the part changing "deposited for custody in that account" to "entered or recorded in the book-entry transfer account register for that account, or deposited for custody in that account" and "deposit for custody or" to "entry or record in the book-entry transfer account register or deposit for custody, or" in paragraph (3), item (i) of that Article, and the part changing "deposit for custody of listed shares, etc." to "entry or record in the book-entry transfer account register or deposit for custody of listed shares, etc.", "that deposit for custody" to "that entry or record or deposit for custody", "deposit for custody in" to "entry or record or deposit for custody in" and "deposit for custody at" to "entry or record in the book-entry transfer account register or deposit for custody at" in item (ii) of that paragraph), the provision amending Article 37-11-4 of that Act (excluding the part concerning paragraph (2) of that Article and the part concerning paragraph (5) of that Article), the provision amending Article 37-13, paragraph (1), item (iii) of that Act, the provision amending Article 37-13-2, paragraph (1) of that Act, the provision amending Article 37-13-3, paragraph (1) of that Act (excluding the part changing "March 31, 2007" to "March 31, 2009" in that paragraph), the provision amending Article 37-14, paragraph (1) of that Act (excluding the part changing "paragraph (4)" to "the items of paragraph (4)" in item (iii) of that paragraph, renumbering item (vi) of that paragraph as item (vii) of that paragraph, renumbering item (v) of that paragraph as item (vi) of that paragraph, adding "or any other similar transfer of specified listed shares, etc. specified by Cabinet Order" after "transfer" in item (iv) of that paragraph and renumbering that item as item (v) of that paragraph, and adding one item after item (iii) of that paragraph), the provision amending Article 37-15 of that Act, the provision amending Article 41-9, paragraph (2) of that Act, the provision amending Article 41-12, paragraph (9) of that Act, the provision amending Article 41-14 of that Act, the provision amending Article 42-2, paragraph (4), item (ii), (a) of that Act, the provision amending Article 62-3, paragraph (2), item (i), (b)(2) of that Act (limited to the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)"), the provision amending Article 67-14, paragraph (1), item (i) of that Act, the provision amending item (ii), (e) of that paragraph, the provision amending Article 67-15, paragraph (1) of that Act, the provision amending paragraph (2) of that Article, the provision amending the row for Article 2, item (x) in the table in paragraph (3) of that Article, the provision amending the row for Article 57-10, paragraph (1) in the table in paragraph (4) of that Article, the provision amending Article 68-3-3, paragraph (1), item (i) of that Act, the provision amending Article 68-3-4, paragraph (1), item (i) of that Act, the provision amending Article 69-5, paragraph (2), item (i) of that Act, the provision amending items (iii) and (v) of that paragraph, the provision amending Article 83-3 of that Act and the provision amending Article 91-4 of that Act (excluding the part changing "March 31, 2007" to "March 31, 2009"), and the provisions of Articles 85 and 134 of the Supplementary Provisions, and, in Article 152 of the Supplementary Provisions, the provision amending Article 9, paragraph (2) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts for the Development of Securities Markets through the Reform of Securities Settlement Systems, etc. (excluding the part changing "'to persons with disabilities, etc.'" to "'to persons with disabilities, etc.', the phrase 'or distribution of proceeds' is deemed to be replaced with ', distribution of proceeds, or dividend of surplus (meaning a dividend of surplus prescribed in Article 24, paragraph (1) (Dividend Income); the same applies hereinafter in this item)', and the phrase 'corresponding interest or distribution of proceeds' is deemed to be replaced with 'corresponding interest, distribution of proceeds, or dividend of surplus'"), the provision amending paragraph (5) of that Article (excluding the part changing "'or distribution of proceeds'" to "', distribution of proceeds, or dividend of surplus prescribed in Article 24, paragraph (1) (Dividend Income)', the phrase 'Trust Act' in paragraph (3) of that Article is deemed to be replaced with 'Act on Charitable Trust', and the phrase 'Article 66' is deemed to be replaced with 'Article 1'"), the provision amending Article 10, paragraph (2) of the Supplementary Provisions of that Act and the provision adding the following as the second sentence of paragraph (15) of that Article;
machine translation, not official
**九** 略
suppl-4191-6/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-9
Omitted
machine translation, not official
**十** 第十二条中租税特別措置法第四条の二第一項の改正規定（「証券業者」を「金融商品取引業者」に改める部分を除く。）、同法第四条の三第一項の改正規定、同法第二十九条第三項の改正規定（「第九条第一項第一号」を「第九条第一項」に改める部分に限る。）、同法第二十九条の三の改正規定及び同法第四十一条の七の改正規定並びに附則第七十三条の規定並びに附則第百五十二条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律附則第十条第五項に後段として次のように加える改正規定及び同条第八項に後段として次のように加える改正規定 雇用保険法等の一部を改正する法律（平成十九年法律第三十号）の施行の日
suppl-4191-6/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-10
in Article 12, the provision amending Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part changing "securities companies" to "financial instruments business operators"), the provision amending Article 4-3, paragraph (1) of that Act, the provision amending Article 29, paragraph (3) of that Act (limited to the part changing "Article 9, paragraph (1), item (i)" to "Article 9, paragraph (1)"), the provision amending Article 29-3 of that Act and the provision amending Article 41-7 of that Act, and the provisions of Article 73 of the Supplementary Provisions, and, in Article 152 of the Supplementary Provisions, the provision adding the following as the second sentence of Article 10, paragraph (5) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts for the Development of Securities Markets through the Reform of Securities Settlement Systems, etc. and the provision adding the following as the second sentence of paragraph (8) of that Article: the date on which the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007) comes into effect;
machine translation, not official
**十一** 第十二条中租税特別措置法第十条の四第一項の改正規定（同項第六号の次に一号を加える部分に限る。）、同法第四十二条の七第一項の改正規定（同項第六号の次に一号を加える部分に限る。）及び同法第六十八条の十二第一項の改正規定（同項第六号の次に一号を加える部分に限る。）並びに附則第六十七条第三項、第九十条第五項及び第百十四条第五項の規定 中小企業による地域産業資源を活用した事業活動の促進に関する法律（平成十九年法律第三十九号）の施行の日
suppl-4191-6/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-11
in Article 12, the provision amending Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part adding one item after item (vi) of that paragraph), the provision amending Article 42-7, paragraph (1) of that Act (limited to the part adding one item after item (vi) of that paragraph) and the provision amending Article 68-12, paragraph (1) of that Act (limited to the part adding one item after item (vi) of that paragraph), and the provisions of Article 67, paragraph (3), Article 90, paragraph (5) and Article 114, paragraph (5) of the Supplementary Provisions: the date on which the Act on Promotion of Business Activities by Small and Medium Sized Enterprises Utilizing Resources Derived from Local Industries (Act No. 39 of 2007) comes into effect;
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**十二** 第十二条中租税特別措置法第十一条の五の改正規定、同法第三十四条の二第二項第十二号イの改正規定、同法第四十四条の二の改正規定及び同法第六十八条の二十の改正規定並びに附則第七十条第四項、第九十三条第四項及び第百十七条第四項の規定 企業立地の促進等による地域における産業集積の形成及び活性化に関する法律（平成十九年法律第四十号）の施行の日
suppl-4191-6/art-1/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-12
in Article 12, the provision amending Article 11-5 of the Act on Special Measures Concerning Taxation, the provision amending Article 34-2, paragraph (2), item (xii), (a) of that Act, the provision amending Article 44-2 of that Act and the provision amending Article 68-20 of that Act, and the provisions of Article 70, paragraph (4), Article 93, paragraph (4) and Article 117, paragraph (4) of the Supplementary Provisions: the date on which the Act on the Formation and Revitalization of Industrial Clusters in Regions through the Promotion of Business Location, etc. (Act No. 40 of 2007) comes into effect;
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**十三** 第十二条中租税特別措置法第十一条の七第一項第二号の改正規定及び同法第四十四条の七第一項第二号の改正規定並びに附則第七十条第七項、第九十三条第十項及び第百十七条第十項の規定 食品循環資源の再生利用等の促進に関する法律の一部を改正する法律（平成十九年法律第八十三号）の施行の日
suppl-4191-6/art-1/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-13
in Article 12, the provision amending Article 11-7, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation and the provision amending Article 44-7, paragraph (1), item (ii) of that Act, and the provisions of Article 70, paragraph (7), Article 93, paragraph (10) and Article 117, paragraph (10) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Promotion of Recycling and Related Activities for the Treatment of Cyclical Food Resources (Act No. 83 of 2007) comes into effect;
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**十四** 第十二条中租税特別措置法第三十一条の二の改正規定（同条第四項に係る部分を除く。）、同法第三十四条の二の改正規定（同条第二項第八号に係る部分、同項第二十四号を同項第二十五号とし、同項第二十号から第二十三号までを一号ずつ繰り下げる部分、同項第十九号を同項第二十号とし、同項第十八号を同項第十九号とし、同項第十三号から第十七号までを一号ずつ繰り下げる部分、同項第十二号を同項第十三号とし、同項第十一号を同項第十二号とし、同項第十号の次に一号を加える部分及び同条第三項に係る部分に限る。）、同法第三十四条の三第二項の改正規定、同法第三十七条第一項の改正規定（「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分及び「交換によるもの」の下に「、所有権移転外リース取引によるもの」を加える部分を除く。）、同条第三項及び第四項並びに同法第三十七条の四の改正規定（「第十五号」を「第十六号」に改める部分に限る。）、同法第三十七条の五の改正規定（同条第二項の表第三十七条第四項の項中「第十五号」を「第十六号」に改める部分に限る。）、同法第六十二条の三第四項の改正規定、同条第五項の改正規定、同条第七項の改正規定、同条第八項の改正規定（「第四項第十一号から第十六号まで」を「第四項第十二号から第十七号まで」に改める部分に限る。）、同法第六十五条の四の改正規定（同条第一項第八号に係る部分、同項第二十四号を同項第二十五号とし、同項第二十号から第二十三号までを一号ずつ繰り下げる部分、同項第十九号を同項第二十号とし、同項第十八号を同項第十九号とし、同項第十一号から第十七号までを一号ずつ繰り下げ、同項第十号の次に一号を加える部分並びに同条第二項及び第三項に係る部分に限る。）、同法第六十五条の五第一項の改正規定、同法第六十五条の七第一項の改正規定（「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。）、同条第四項、第九項及び第十二項の改正規定、同条第十五項第二号の改正規定（「第十六号」を「第十七号」に改める部分に限る。）、同法第六十五条の八の改正規定（同条第一項中「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。）、同法第六十五条の九の改正規定（「第十六号」を「第十七号」に改める部分に限る。）、同法第六十八条の六十八第七項の改正規定、同条第八項の改正規定（「同条第四項第十一号から第十六号まで」を「同条第四項第十二号から第十七号まで」に改める部分に限る。）、同法第六十八条の七十五第二項及び第三項の改正規定、同法第六十八条の七十六第一項の改正規定、同法第六十八条の七十八第一項の改正規定（「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。）、同条第四項、第九項及び第十二項の改正規定、同条第十五項第二号の改正規定（「第十六号」を「第十七号」に改める部分に限る。）、同法第六十八条の七十九の改正規定（同条第一項中「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。）、同法第六十八条の八十の改正規定（「第十六号」を「第十七号」に改める部分に限る。）並びに同法第九十七条の表の改正規定並びに附則第七十四条第一項、第六項及び第十二項、第九十七条第四項及び第六項、第百二十条第四項及び第六項並びに第百三十八条の規定 都市再生特別措置法等の一部を改正する法律（平成十九年法律第十九号）の施行の日
suppl-4191-6/art-1/par-1/item-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-14
in Article 12, the provision amending Article 31-2 of the Act on Special Measures Concerning Taxation (excluding the part concerning paragraph (4) of that Article), the provision amending Article 34-2 of that Act (limited to the part concerning paragraph (2), item (viii) of that Article, the part renumbering item (xxiv) of that paragraph as item (xxv) of that paragraph and moving down items (xx) through (xxiii) of that paragraph by one item each, the part renumbering item (xix) of that paragraph as item (xx) of that paragraph, renumbering item (xviii) of that paragraph as item (xix) of that paragraph and moving down items (xiii) through (xvii) of that paragraph by one item each, the part renumbering item (xii) of that paragraph as item (xiii) of that paragraph, renumbering item (xi) of that paragraph as item (xii) of that paragraph and adding one item after item (x) of that paragraph, and the part concerning paragraph (3) of that Article), the provision amending Article 34-3, paragraph (2) of that Act, the provision amending Article 37, paragraph (1) of that Act (excluding the part changing "December 31, 2006" to "December 31, 2008" and the part adding ", those by lease transactions without transfer of ownership" after "those by exchange"), the provision amending paragraphs (3) and (4) of that Article and Article 37-4 of that Act (limited to the part changing "item (xv)" to "item (xvi)"), the provision amending Article 37-5 of that Act (limited to the part changing "item (xv)" to "item (xvi)" in the row for Article 37, paragraph (4) in the table in paragraph (2) of that Article), the provision amending Article 62-3, paragraph (4) of that Act, the provision amending paragraph (5) of that Article, the provision amending paragraph (7) of that Article, the provision amending paragraph (8) of that Article (limited to the part changing "paragraph (4), items (xi) through (xvi)" to "paragraph (4), items (xii) through (xvii)"), the provision amending Article 65-4 of that Act (limited to the part concerning paragraph (1), item (viii) of that Article, the part renumbering item (xxiv) of that paragraph as item (xxv) of that paragraph and moving down items (xx) through (xxiii) of that paragraph by one item each, the part renumbering item (xix) of that paragraph as item (xx) of that paragraph, renumbering item (xviii) of that paragraph as item (xix) of that paragraph, moving down items (xi) through (xvii) of that paragraph by one item each and adding one item after item (x) of that paragraph, and the part concerning paragraphs (2) and (3) of that Article), the provision amending Article 65-5, paragraph (1) of that Act, the provision amending Article 65-7, paragraph (1) of that Act (excluding the part changing "December 31, 2006" to "December 31, 2008"), the provision amending paragraphs (4), (9) and (12) of that Article, the provision amending paragraph (15), item (ii) of that Article (limited to the part changing "item (xvi)" to "item (xvii)"), the provision amending Article 65-8 of that Act (excluding the part changing "December 31, 2006" to "December 31, 2008" in paragraph (1) of that Article), the provision amending Article 65-9 of that Act (limited to the part changing "item (xvi)" to "item (xvii)"), the provision amending Article 68-68, paragraph (7) of that Act, the provision amending paragraph (8) of that Article (limited to the part changing "paragraph (4), items (xi) through (xvi) of that Article" to "paragraph (4), items (xii) through (xvii) of that Article"), the provision amending Article 68-75, paragraphs (2) and (3) of that Act, the provision amending Article 68-76, paragraph (1) of that Act, the provision amending Article 68-78, paragraph (1) of that Act (excluding the part changing "December 31, 2006" to "December 31, 2008"), the provision amending paragraphs (4), (9) and (12) of that Article, the provision amending paragraph (15), item (ii) of that Article (limited to the part changing "item (xvi)" to "item (xvii)"), the provision amending Article 68-79 of that Act (excluding the part changing "December 31, 2006" to "December 31, 2008" in paragraph (1) of that Article), the provision amending Article 68-80 of that Act (limited to the part changing "item (xvi)" to "item (xvii)") and the provision amending the table in Article 97 of that Act, and the provisions of Article 74, paragraphs (1), (6) and (12), Article 97, paragraphs (4) and (6), Article 120, paragraphs (4) and (6) and Article 138 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 19 of 2007) comes into effect;
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**十五** 第十二条中租税特別措置法第三十四条第二項第四号の改正規定、同法第四十条の二第一項の改正規定（「独立行政法人国立博物館」を「独立行政法人国立文化財機構」に改める部分に限る。）及び同法第六十五条の三第一項第四号の改正規定並びに附則第七十四条第四項、第八十条、第九十七条第二項及び第百二十条第二項の規定 独立行政法人国立博物館法の一部を改正する法律（平成十九年法律第七号）の施行の日
suppl-4191-6/art-1/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-15
in Article 12, the provision amending Article 34, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation, the provision amending Article 40-2, paragraph (1) of that Act (limited to the part changing "Independent Administrative Institution National Museum" to "Independent Administrative Institution National Institutes for Cultural Heritage") and the provision amending Article 65-3, paragraph (1), item (iv) of that Act, and the provisions of Article 74, paragraph (4), Article 80, Article 97, paragraph (2) and Article 120, paragraph (2) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on the Independent Administrative Institution National Museum (Act No. 7 of 2007) comes into effect;
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**十六** 第十二条中租税特別措置法第八十条の改正規定及び附則第百三十二条第八項の規定 産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日
suppl-4191-6/art-1/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-16
in Article 12, the provision amending Article 80 of the Act on Special Measures Concerning Taxation and the provisions of Article 132, paragraph (8) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect;
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**十七** 附則第百三十二条第六項及び第七項の規定 株式会社商工組合中央金庫法（平成十九年法律第七十四号）の施行の日
suppl-4191-6/art-1/par-1/item-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-17
the provisions of Article 132, paragraphs (6) and (7) of the Supplementary Provisions: the date on which the Shoko Chukin Bank Limited Act (Act No. 74 of 2007) comes into effect.
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### 第五十七条（法人課税信託の受託者等に関する租税特別措置法の適用に関する経過措置） — Transitional Measures Concerning Application of the Act on Special Measures Concerning Taxation to Trustees, etc. of Trusts Subject to Corporate Taxation
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suppl-4191-6/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-57
**第一項** 第十二条の規定による改正後の租税特別措置法（以下附則第百三十三条までにおいて「新租税特別措置法」という。）第二条の二の規定は、信託法施行日以後に効力が生ずる同条第一項に規定する法人課税信託（遺言によってされた信託に該当するものにあっては信託法施行日以後に遺言がされたものに限り、新法信託に該当するものを含む。）について適用する。
suppl-4191-6/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-57/par-1
The provisions of Article 2-2 of the Act on Special Measures Concerning Taxation as amended by Article 12 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" up to Article 133 of the Supplementary Provisions) apply to a trust subject to corporate taxation prescribed in paragraph (1) of that Article that takes effect on or after the effective date of the Trust Act (for one that falls under a trust created by will, limited to one for which the will was made on or after the effective date of the Trust Act, and including one that falls under a new-law trust).
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### 第五十八条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Following the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4191-6/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-58
**第一項** 新租税特別措置法第二章の規定は、別段の定めがあるものを除くほか、平成十九年分以後の所得税について適用し、平成十八年分以前の所得税については、なお従前の例による。
suppl-4191-6/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-58/par-1
Unless otherwise provided, the provisions of Chapter II of the New Act on Special Measures Concerning Taxation apply to income tax for 2007 and subsequent years, and the provisions then in force continue to govern income tax for 2006 and prior years.
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### 第五十九条（内国法人等に対して支払う利子所得等に係る支払調書の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Payment Reports on Interest Income, etc. Paid to Domestic Corporations, etc.
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suppl-4191-6/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-59
**第一項** 新租税特別措置法第三条の二の規定は、信託法施行日以後に支払うべき同条に規定する利子等又は配当等について適用し、信託法施行日前に支払うべき第十二条の規定による改正前の租税特別措置法（以下附則第百三十三条までにおいて「旧租税特別措置法」という。）第三条の二に規定する利子等又は配当等については、なお従前の例による。
suppl-4191-6/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-59/par-1
The provisions of Article 3-2 of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that Article that are to be paid on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in Article 3-2 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" up to Article 133 of the Supplementary Provisions) that are to be paid before the effective date of the Trust Act.
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### 第六十条（振替国債等の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Book-Entry Government Bonds, etc.
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suppl-4191-6/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-60
**第一項** 新租税特別措置法第五条の二第一項（同項に規定する振替地方債に係る部分に限る。）の規定は、同項に規定する非居住者又は外国法人が平成二十年一月一日以後に支払を受けるべき同項に規定する振替地方債の利子について適用する。
suppl-4191-6/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-60/par-1
The provisions of Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning book-entry local government bonds prescribed in that paragraph) apply to interest on book-entry local government bonds prescribed in that paragraph that a nonresident or foreign corporation prescribed in that paragraph is to receive on or after January 1, 2008.
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### 第六十一条（国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. of Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan
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suppl-4191-6/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-61
**第一項** 新租税特別措置法第八条の三の規定は、信託法施行日以後に同条第二項に規定する交付を受けるべき同項に規定する国外投資信託等の配当等について適用し、信託法施行日前に旧租税特別措置法第八条の三第二項に規定する交付を受けるべき同項に規定する国外投資信託等の配当等については、なお従前の例による。
suppl-4191-6/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-61/par-1
The provisions of Article 8-3 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on foreign investment trusts, etc. prescribed in paragraph (2) of that Article for which the delivery prescribed in that paragraph is to be received on or after the effective date of the Trust Act, and the provisions then in force continue to govern dividends and similar income on foreign investment trusts, etc. prescribed in Article 8-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which the delivery prescribed in that paragraph is to be received before the effective date of the Trust Act.
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### 第六十二条（配当控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Dividend Tax Credit
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suppl-4191-6/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-62
**第一項** 新租税特別措置法第九条の規定は、個人が信託法施行日以後に同条第一項に規定する配当所得を有することとなる場合について適用し、個人が信託法施行日前に旧租税特別措置法第九条第一項に規定する配当所得を有することとなった場合については、なお従前の例による。
suppl-4191-6/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-62/par-1
The provisions of Article 9 of the New Act on Special Measures Concerning Taxation apply to the case where an individual comes to have dividend income prescribed in paragraph (1) of that Article on or after the effective date of the Trust Act, and the provisions then in force continue to govern the case where an individual came to have dividend income prescribed in Article 9, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the effective date of the Trust Act.
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### 第六十三条（特定の投資法人等の運用財産等に係る利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Specified Investment Corporations, etc.
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suppl-4191-6/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-63
**第一項** 新租税特別措置法第九条の四第一項の規定は、同項各号に掲げる法人が信託法施行日以後に支払を受けるべき同項に規定する利子等又は配当等について適用し、旧租税特別措置法第九条の四第一項各号に掲げる法人が信託法施行日前に支払を受けるべき同項に規定する利子等又は配当等については、なお従前の例による。
suppl-4191-6/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-63/par-1
The provisions of Article 9-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that paragraph that a corporation listed in any of the items of that paragraph is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in that paragraph that a corporation listed in any of the items of Article 9-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation is to receive before the effective date of the Trust Act.
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**第二項** 新租税特別措置法第九条の四第二項の規定は、同項に規定する内国信託会社が信託法施行日以後に支払を受けるべき同項に規定する利子等又は配当等について適用し、旧租税特別措置法第九条の四第二項に規定する内国法人である信託会社が信託法施行日前に支払を受けるべき同項に規定する利子等又は配当等については、なお従前の例による。
suppl-4191-6/art-63/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-63/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-63/par-2
The provisions of Article 9-4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that paragraph that a domestic trust company prescribed in that paragraph is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in that paragraph that a trust company that is a domestic corporation prescribed in Article 9-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation is to receive before the effective date of the Trust Act.
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**第三項** 新租税特別措置法第九条の四第三項の規定は、同項に規定する特定目的信託の同項に規定する受託法人が信託法施行日以後に支払を受けるべき同項に規定する利子等又は配当等について適用する。
suppl-4191-6/art-63/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-63/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-63/par-3
The provisions of Article 9-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that paragraph that a Trust Corporation prescribed in that paragraph of a specified-purpose trust prescribed in that paragraph is to receive on or after the effective date of the Trust Act.
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**第四項** 新租税特別措置法第九条の四第五項の規定は、同項に規定する特定目的信託の同項に規定する受託法人が信託法施行日以後に支払を受けるべき同項に規定する特定国内源泉所得について適用する。
suppl-4191-6/art-63/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-63/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-63/par-4
The provisions of Article 9-4, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to specified domestic source income prescribed in that paragraph that a Trust Corporation prescribed in that paragraph of a specified-purpose trust prescribed in that paragraph is to receive on or after the effective date of the Trust Act.
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### 第六十四条（外国特定目的信託の利益の分配又は外国特定投資信託の収益の分配に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Distributions of Profits of Foreign Special Purpose Trusts or Distributions of Proceeds of Foreign Special Investment Trusts
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suppl-4191-6/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-64
**第一項** 新租税特別措置法第九条の五の二の規定は、非居住者又は外国法人が信託法施行日以後に支払を受けるべき同条第一項に規定する外国特定目的信託の利益の分配（信託法施行日以後に効力が生ずる新租税特別措置法第六十八条の三の二第一項に規定する特定目的信託（新法信託を含む。）に係るものに限る。）又は外国特定投資信託の収益の分配（信託法施行日以後に効力が生ずる新租税特別措置法第六十八条の三の三第一項に規定する特定投資信託（新法信託を含む。）に係るものに限る。）について適用する。
suppl-4191-6/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-64/par-1
The provisions of Article 9-5-2 of the New Act on Special Measures Concerning Taxation apply to distributions of profits of a foreign special purpose trust prescribed in paragraph (1) of that Article (limited to those pertaining to a specified-purpose trust prescribed in Article 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that takes effect on or after the effective date of the Trust Act (including a new-law trust)) or distributions of proceeds of a foreign special investment trust (limited to those pertaining to a specified investment trust prescribed in Article 68-3-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that takes effect on or after the effective date of the Trust Act (including a new-law trust)) which a nonresident or a foreign corporation is to receive on or after the effective date of the Trust Act.
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### 第六十五条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4191-6/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-65
**第一項** 個人が平成二十年四月一日前に締結した旧租税特別措置法第十条の二第一項に規定するエネルギー需給構造改革推進設備の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-65/par-1
With regard to a contract for the lease of equipment for promoting reform of the energy supply and demand structure prescribed in Article 10-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.
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### 第六十六条（中小企業者が機械等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Small and Medium Sized Enterprise Acquires Machinery, etc.
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suppl-4191-6/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-66
**第一項** 個人が平成二十年四月一日前に締結した旧租税特別措置法第十条の三第一項各号に掲げる減価償却資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-66/par-1
With regard to a contract for the lease of depreciable assets listed in the items of Article 10-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.
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### 第六十七条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4191-6/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67
**第一項** 新租税特別措置法第十条の四（第一項第三号に係る部分に限る。）の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同号に定める器具及び備品について適用し、個人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第十条の四第一項第三号に定める器具及び備品については、なお従前の例による。
suppl-4191-6/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67/par-1
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iii)) apply to tools, furniture and fixtures specified in that item that an individual acquires, manufactures or leases on or after the Effective Date, and with regard to tools, furniture and fixtures specified in Article 10-4, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.
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**第二項** 個人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第十条の四第一項第五号及び第八号に定める機械及び装置については、なお従前の例による。
suppl-4191-6/art-67/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-67/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67/par-2
With regard to machinery and equipment specified in Article 10-4, paragraph (1), items (v) and (viii) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第十条の四（第一項第七号に係る部分に限る。）の規定は、個人が附則第一条第十一号に定める日以後に取得若しくは製作又は賃借をする同項第七号に定める機械及び装置について適用する。
suppl-4191-6/art-67/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67/par-3
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (vii)) apply to machinery and equipment specified in item (vii) of that paragraph that an individual acquires, manufactures or leases on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
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**第四項** 新租税特別措置法第十条の四（第六項に係る部分に限る。）の規定は、個人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第十条の四第一項に規定する事業基盤強化設備の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-67/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-67/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67/par-4
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (6)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
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### 第六十八条（沖縄の特定中小企業者が経営革新設備等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc., etc.
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suppl-4191-6/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-68
**第一項** 新租税特別措置法第十条の五（第六項に係る部分に限る。）の規定は、個人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第十条の五第一項に規定する経営革新設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-68/par-1
The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (6)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of business innovation equipment, etc. prescribed in Article 10-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
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### 第六十九条（情報基盤強化設備等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired, etc.
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suppl-4191-6/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-69
**第一項** 個人が平成二十年四月一日前に締結した旧租税特別措置法第十条の六第一項に規定する情報基盤強化設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-69/par-1
With regard to a contract for the lease of information infrastructure enhancement equipment, etc. prescribed in Article 10-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.
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### 第七十条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4191-6/art-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70
**第一項** 新租税特別措置法第十一条第一項、第十一条の二第一項、第十一条の三第一項、第十一条の四第一項、第十一条の五第一項、第十二条第一項、第十二条の二第一項、第十二条の三第一項、第十三条第一項、第十三条の二第一項、第十四条第二項、第十四条の二第一項及び第十五条第一項（これらの規定に規定する所有権移転外リース取引に係る部分に限る。）の規定は、個人が平成二十年四月一日以後に締結するこれらの規定に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第十一条第一項、第十一条の二第一項、第十一条の三第一項、第十一条の四第一項、第十二条第一項、第十二条の二第一項、第十二条の三第三項、第十三条第一項、第十三条の二第一項、第十四条第二項、第十四条の二第一項及び第十五条第一項に規定する減価償却資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-70/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-1
The provisions of Article 11, paragraph (1), Article 11-2, paragraph (1), Article 11-3, paragraph (1), Article 11-4, paragraph (1), Article 11-5, paragraph (1), Article 12, paragraph (1), Article 12-2, paragraph (1), Article 12-3, paragraph (1), Article 13, paragraph (1), Article 13-2, paragraph (1), Article 14, paragraph (2), Article 14-2, paragraph (1) and Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the parts pertaining to lease transactions without transfer of ownership prescribed in those provisions) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in those provisions that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of depreciable assets prescribed in Article 11, paragraph (1), Article 11-2, paragraph (1), Article 11-3, paragraph (1), Article 11-4, paragraph (1), Article 12, paragraph (1), Article 12-2, paragraph (1), Article 12-3, paragraph (3), Article 13, paragraph (1), Article 13-2, paragraph (1), Article 14, paragraph (2), Article 14-2, paragraph (1) and Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
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**第二項** 施行日から産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日の前日までの間における新租税特別措置法第十一条の三第一項の規定の適用については、同項中「次の各号」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正前の租税特別措置法（以下この項において「旧租税特別措置法」という。）第十一条の三第一項各号」と、「産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日から平成二十一年三月三十一日まで」とあるのは「平成十九年四月一日から産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日の前日まで」と、「第二条第八項」とあるのは「第二条第五項」と、「百分の二十（当該事業革新設備が、産業活力再生特別措置法第二条第十項に規定する特定事業革新設備である場合又は第四号若しくは第五号に掲げる計画に記載されたものである場合には、百分の三十）」とあるのは「百分の二十四（当該事業革新設備が、旧租税特別措置法第十一条の三第一項第一号又は第三号に掲げる計画に記載されたものである場合には百分の三十とし、同項第二号に掲げる計画に記載されたものである場合には百分の四十とする。）」とする。
suppl-4191-6/art-70/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-2
With regard to the application of the provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect, the phrase "the following items" in that paragraph is deemed to be replaced with "the items of Article 11-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)"; the phrase "from the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect to March 31, 2009" is deemed to be replaced with "from April 1, 2007 to the day before the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect"; the phrase "Article 2, paragraph (8)" is deemed to be replaced with "Article 2, paragraph (5)"; and the phrase "20 percent (or 30 percent if that equipment for business innovation is specified equipment for business innovation prescribed in Article 2, paragraph (10) of the Act on Special Measures for Industrial Revitalization or is included in a plan listed in item (iv) or (v))" is deemed to be replaced with "24 percent (or 30 percent if that equipment for business innovation is included in a plan listed in item (i) or (iii) of Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and 40 percent if it is included in a plan listed in item (ii) of that paragraph)".
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**第三項** 新租税特別措置法第十一条の四第一項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定電気通信設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の四第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4191-6/art-70/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-3
The provisions of Article 11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to specified telecommunications equipment, etc. prescribed in Article 11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第十一条の五第一項の規定は、個人が附則第一条第十二号に定める日以後に取得等をする同項に規定する集積産業用資産について適用する。
suppl-4191-6/art-70/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-4
The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.
machine translation, not official
**第五項** 個人が施行日前に取得等をした旧租税特別措置法第十一条の五第一項に規定する商業施設等については、なお従前の例による。
suppl-4191-6/art-70/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-5
With regard to commercial facilities, etc. prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第六項** 個人が施行日前に取得等をした旧租税特別措置法第十一条の六第一項に規定する製造過程管理高度化設備等については、なお従前の例による。
suppl-4191-6/art-70/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-6
With regard to equipment for advanced manufacturing process control, etc. prescribed in Article 11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第七項** 新租税特別措置法第十一条の六第一項の規定は、個人が附則第一条第十三号に定める日以後に取得等をする同項に規定する再商品化設備等について適用し、個人が同日前に取得等をした旧租税特別措置法第十一条の七第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4191-6/art-70/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-7
The provisions of Article 11-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and with regard to recycling equipment, etc. prescribed in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before that date, the provisions then in force continue to govern.
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**第八項** 個人が平成二十年四月一日前に締結した旧租税特別措置法第十一条の七第一項に規定する再商品化設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-70/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-8
With regard to a contract for the lease of recycling equipment, etc. prescribed in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.
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**第九項** 新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4191-6/art-70/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-9
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第十項** 新租税特別措置法第十二条の二第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十二条の二第一項に規定する医療用機器等については、なお従前の例による。
suppl-4191-6/art-70/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-10
The provisions of Article 12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 12-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十一項** 個人が施行日前に取得又は建設をした旧租税特別措置法第十二条の三第一項に規定する特定医療用建物については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「ついて前項、第十三条第一項、第十三条の二第一項又は」とあるのは「ついて前項の規定又は所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正後の租税特別措置法（以下「平成十九年新法」という。）第十三条第一項若しくは第十三条の二第一項の規定若しくは所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十条第十四項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下「平成十九年旧法」という。）」と、「つき前項、第十三条第一項、第十三条の二第一項又は」とあるのは「つき前項の規定又は平成十九年新法第十三条第一項若しくは第十三条の二第一項の規定若しくは平成十九年旧法」と、同条第七項中「第十一条第三項」とあるのは「平成十九年新法第十一条第三項」とする。
suppl-4191-6/art-70/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-11
With regard to specified medical buildings prescribed in Article 12-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In this case, in paragraph (2) of that Article, the phrase "with regard to ... the preceding paragraph, Article 13, paragraph (1), Article 13-2, paragraph (1) or" is deemed to be replaced with "with regard to ... the provisions of the preceding paragraph, or the provisions of Article 13, paragraph (1) or Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (hereinafter referred to as the "2007 New Act"), or of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 70, paragraph (14) of the Supplementary Provisions of that Act (hereinafter referred to as the "2007 Former Act")"; the phrase "for ... the preceding paragraph, Article 13, paragraph (1), Article 13-2, paragraph (1) or" is deemed to be replaced with "for ... the provisions of the preceding paragraph, or the provisions of Article 13, paragraph (1) or Article 13-2, paragraph (1) of the 2007 New Act, or of the 2007 Former Act"; and in paragraph (7) of that Article, the phrase "Article 11, paragraph (3)" is deemed to be replaced with "Article 11, paragraph (3) of the 2007 New Act".
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**第十二項** 前項の規定の適用がある場合における新租税特別措置法第十三条第二項（新租税特別措置法第十三条の二第三項において準用する場合を含む。）の規定の適用については、新租税特別措置法第十三条第二項中「又は次条第一項」とあるのは「若しくは次条第一項の規定又は所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十条第十一項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第十二条の三第一項」と、新租税特別措置法第十三条の二第三項中「前項又は」とあるのは「前項若しくは」と、「第十三条第一項又は」とあるのは「第十三条第一項若しくは」とする。
suppl-4191-6/art-70/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-12
With regard to the application of the provisions of Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 13-2, paragraph (3) of the New Act on Special Measures Concerning Taxation) in the case where the provisions of the preceding paragraph apply, in Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation, the phrase "or paragraph (1) of the following Article" is deemed to be replaced with "or paragraph (1) of the following Article, or Article 12-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 70, paragraph (11) of the Supplementary Provisions of that Act"; and in Article 13-2, paragraph (3) of the New Act on Special Measures Concerning Taxation, the phrase "前項又は" (the preceding paragraph or) is deemed to be replaced with "前項若しくは" (the preceding paragraph or, joining a smaller group of alternatives), and the word "又は" (or) after "Article 13, paragraph (1)" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives).
machine translation, not official
**第十三項** 個人が平成二十年四月一日前に締結した旧租税特別措置法第十三条第三項に規定する障害者対応設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-70/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-13
With regard to a contract for the lease of equipment for persons with disabilities, etc. prescribed in Article 13, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.
machine translation, not official
**第十四項** 旧租税特別措置法第十三条の三第一項第一号に規定する農業経営改善計画につき同号に規定する認定を施行日前に受けた同項各号の個人の有する当該各号に定める減価償却資産については、同条の規定は、なおその効力を有する。この場合において、同条第三項中「第十二条の三第二項」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正後の租税特別措置法（以下「平成十九年新法」という。）第十三条第二項」と、「「前項」とあるのは「第十三条の三第一項」」とあるのは「「前項の」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十条第十四項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下「平成十九年旧法」という。）第十三条の三第一項の」」と、「第十三条の三第一項本文」とあるのは「平成十九年旧法第十三条の三第一項本文」と、「「第十三条の三第一項」とあるのは「第十二条の三第一項」」とあるのは「「前項又は次条第一項」とあるのは「平成十九年旧法第十三条の三第一項の規定又は所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正後の租税特別措置法第十三条第一項若しくは第十三条の二第一項」」と、同条第四項中「第十一条第三項」とあるのは「平成十九年新法第十一条第三項」と、「第十二条の三第二項」とあるのは「平成十九年新法第十三条第二項」とする。
suppl-4191-6/art-70/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-14
With regard to the depreciable assets specified in the items of Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held by an individual referred to in those items who received the certification prescribed in item (i) of that paragraph for a farm management improvement plan prescribed in that item before the Effective Date, the provisions of that Article remain in force. In this case, in paragraph (3) of that Article, the phrase "Article 12-3, paragraph (2)" is deemed to be replaced with "Article 13, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (hereinafter referred to as the "2007 New Act")"; the phrase "the phrase 'the preceding paragraph' is deemed to be replaced with 'Article 13-3, paragraph (1)'" is deemed to be replaced with "the phrase 'of the preceding paragraph' is deemed to be replaced with 'of Article 13-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 70, paragraph (14) of the Supplementary Provisions of that Act (hereinafter referred to as the "2007 Former Act")'"; the phrase "the main clause of Article 13-3, paragraph (1)" is deemed to be replaced with "the main clause of Article 13-3, paragraph (1) of the 2007 Former Act"; the phrase "the phrase 'Article 13-3, paragraph (1)' is deemed to be replaced with 'Article 12-3, paragraph (1)'" is deemed to be replaced with "the phrase 'the preceding paragraph or paragraph (1) of the following Article' is deemed to be replaced with 'the provisions of Article 13-3, paragraph (1) of the 2007 Former Act, or Article 13, paragraph (1) or Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007)'"; and in paragraph (4) of that Article, the phrase "Article 11, paragraph (3)" is deemed to be replaced with "Article 11, paragraph (3) of the 2007 New Act", and the phrase "Article 12-3, paragraph (2)" is deemed to be replaced with "Article 13, paragraph (2) of the 2007 New Act".
machine translation, not official
**第十五項** 前項の規定の適用がある場合における新租税特別措置法第十三条第二項（新租税特別措置法第十三条の二第三項において準用する場合を含む。）の規定の適用については、新租税特別措置法第十三条第二項中「又は次条第一項」とあるのは「若しくは次条第一項の規定又は所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十条第十四項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第十三条の三第一項」と、新租税特別措置法第十三条の二第三項中「前項又は」とあるのは「前項若しくは」と、「第十三条第一項又は」とあるのは「第十三条第一項若しくは」とする。
suppl-4191-6/art-70/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-15
With regard to the application of the provisions of Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 13-2, paragraph (3) of the New Act on Special Measures Concerning Taxation) in the case where the provisions of the preceding paragraph apply, in Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation, the phrase "or paragraph (1) of the following Article" is deemed to be replaced with "or paragraph (1) of the following Article, or Article 13-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 70, paragraph (14) of the Supplementary Provisions of that Act"; and in Article 13-2, paragraph (3) of the New Act on Special Measures Concerning Taxation, the phrase "前項又は" (the preceding paragraph or) is deemed to be replaced with "前項若しくは" (the preceding paragraph or, joining a smaller group of alternatives), and the word "又は" (or) after "Article 13, paragraph (1)" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives).
machine translation, not official
**第十六項** 個人が平成二十年四月一日前に締結した旧租税特別措置法第十四条第一項に規定する中心市街地優良賃貸住宅の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-70/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-16
With regard to a contract for the lease of good-quality rental housing in a central urban area prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.
machine translation, not official
**第十七項** 新租税特別措置法第十四条（第二項に係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をする同項に規定する高齢者向け優良賃貸住宅について適用する。
suppl-4191-6/art-70/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-17
The provisions of Article 14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2)) apply to good-quality rental housing for the elderly prescribed in that paragraph that an individual acquires or newly constructs on or after the Effective Date.
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**第十八項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第二項に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4191-6/art-70/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-18
With regard to good-quality rental housing for the elderly prescribed in Article 14, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
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**第十九項** 個人が施行日前に取得又は建設をした旧租税特別措置法第十四条第三項に規定する改良優良賃貸住宅については、なお従前の例による。
suppl-4191-6/art-70/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-19
With regard to improved good-quality rental housing prescribed in Article 14, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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### 第七十一条（社会保険診療報酬の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income from Social Insurance Medical Fees
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suppl-4191-6/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-71
**第一項** 新租税特別措置法第二十六条（第二項第三号に係る部分に限る。）の規定は、施行日以後に行われる同項に規定する社会保険診療について適用し、施行日前に行われた旧租税特別措置法第二十六条第二項に規定する社会保険診療については、なお従前の例による。
suppl-4191-6/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-71/par-1
The provisions of Article 26 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (iii)) apply to social insurance medical care prescribed in that paragraph provided on or after the Effective Date, and with regard to social insurance medical care prescribed in Article 26, paragraph (2) of the Former Act on Special Measures Concerning Taxation provided before the Effective Date, the provisions then in force continue to govern.
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### 第七十二条（転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Subsidies for Business Conversion or Discontinuance, etc.
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suppl-4191-6/art-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-72
**第一項** 新租税特別措置法第二十八条の三の規定は、個人が平成二十年四月一日以後に締結する同条第二項に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第二十八条の三第二項に規定する資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-72/par-1
The provisions of Article 28-3 of the New Act on Special Measures Concerning Taxation apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in paragraph (2) of that Article that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of assets prescribed in Article 28-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
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### 第七十三条（勤労者が受ける財産形成給付金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Asset-Building Benefits, etc. Received by Workers
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suppl-4191-6/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-73
**第一項** 雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第八十八条第三項の規定によりなお従前の例によることとされる場合における同法附則第八十七条の規定による改正前の勤労者財産形成促進法（昭和四十六年法律第九十二号）第八条の二第三号に規定する事業主から支払を受ける同号に規定する財産形成貯蓄活用給付金については、旧租税特別措置法第二十九条の三第二項の規定は、なおその効力を有する。この場合において、同項中「勤労者財産形成促進法」とあるのは、「雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第八十八条第三項の規定によりなお従前の例によることとされる同法附則第八十七条の規定による改正前の勤労者財産形成促進法」とする。
suppl-4191-6/art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-73/par-1
With regard to asset-building savings utilization benefits prescribed in Article 8-2, item (iii) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) prior to the amendment by Article 87 of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 88, paragraph (3) of the Supplementary Provisions of that Act, that are paid by an employer prescribed in that item, the provisions of Article 29-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "Workers' Property Accumulation Promotion Act" in that paragraph is deemed to be replaced with "Workers' Property Accumulation Promotion Act prior to the amendment by Article 87 of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), which the provisions then in force continue to govern pursuant to the provisions of Article 88, paragraph (3) of the Supplementary Provisions of that Act".
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### 第七十四条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4191-6/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74
**第一項** 新租税特別措置法第三十一条の二第二項第六号の規定は、個人が附則第一条第十四号に定める日以後に行う新租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用する。
suppl-4191-6/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-1
The provisions of Article 31-2, paragraph (2), item (vi) of the New Act on Special Measures Concerning Taxation apply to a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
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**第二項** 新租税特別措置法第三十二条第二項の規定は、個人が信託法施行日以後に行う同項に規定する株式等の譲渡について適用し、個人が信託法施行日前に行った旧租税特別措置法第三十二条第二項に規定する株式又は受益権の譲渡については、なお従前の例による。
suppl-4191-6/art-74/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-2
The provisions of Article 32, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a transfer of shares, etc. prescribed in that paragraph that an individual carries out on or after the effective date of the Trust Act, and with regard to a transfer of shares or beneficial interests prescribed in Article 32, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the effective date of the Trust Act, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第三十三条第一項の規定は、個人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第三十三条第一項に規定する代替資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-74/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-3
The provisions of Article 33, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of substitute assets prescribed in Article 33, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第三十四条第二項第四号の規定は、個人が附則第一条第十五号に定める日以後に行う新租税特別措置法第三十四条第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4191-6/art-74/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-4
The provisions of Article 34, paragraph (2), item (iv) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in Article 34, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and with regard to a transfer of land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date, the provisions then in force continue to govern.
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**第五項** 新租税特別措置法第三十四条第三項の規定は、個人が平成二十年一月一日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4191-6/art-74/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-5
The provisions of Article 34, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual carries out on or after January 1, 2008, and with regard to a transfer of land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date, the provisions then in force continue to govern.
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**第六項** 新租税特別措置法第三十四条の二第二項第十一号の規定は、個人が附則第一条第十四号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用する。
suppl-4191-6/art-74/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-6
The provisions of Article 34-2, paragraph (2), item (xi) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
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**第七項** 新租税特別措置法第三十四条の二第二項第二十号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4191-6/art-74/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-7
The provisions of Article 34-2, paragraph (2), item (xx) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and with regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date, the provisions then in force continue to govern.
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**第八項** 個人が施行日前に行った旧租税特別措置法第三十六条の二第一項（同条第二項において準用する場合を含む。）に規定する譲渡資産の譲渡については、なお従前の例による。
suppl-4191-6/art-74/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-8
With regard to a transfer of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) that an individual carried out before the Effective Date, the provisions then in force continue to govern.
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**第九項** 個人が平成十八年一月一日から施行日の前日までの間に旧租税特別措置法第三十六条の二第一項に規定する買換資産の取得をし、かつ、施行日から当該取得の日の属する年の翌年十二月三十一日までの間に行う同項に規定する譲渡資産の譲渡については、同条から旧租税特別措置法第三十六条の五までの規定は、なおその効力を有する。この場合において、同項中「第三十一条第二項に規定する所有期間が十年を超えるもの」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正後の租税特別措置法（以下「平成十九年新法」という。）第三十一条第二項に規定する所有期間が十年を超えるもの」と、「、第三十三条」とあるのは「、平成十九年新法第三十三条」と、「第三十五条第一項、第三十六条の六」とあるのは「平成十九年新法第三十五条第一項、第三十六条の二」と、「、第三十一条」とあるのは「、平成十九年新法第三十一条」と、同項第四号中「第三十一条第二項」とあるのは「平成十九年新法第三十一条第二項」と、旧租税特別措置法第三十六条の二第五項中「第三十三条第六項」とあるのは「平成十九年新法第三十三条第六項」と、旧租税特別措置法第三十六条の三第四項中「第三十三条の五第三項」とあるのは「平成十九年新法第三十三条の五第三項」と、「第三十六条の三第一項」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十四条第九項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第三十六条の三第一項」と、「第三十三条の五第一項」とあるのは「租税特別措置法第三十三条の五第一項」と、旧租税特別措置法第三十六条の四中「第三十六条の二第一項（」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十四条第九項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下「平成十九年旧法」という。）第三十六条の二第一項（」と、「第三十六条の二第一項の」とあるのは「平成十九年旧法第三十六条の二第一項の」と、「第三十六条の二第一項に」とあるのは「平成十九年旧法第三十六条の二第一項に」と、旧租税特別措置法第三十六条の五中「第三十六条の二第一項」とあるのは「平成十九年旧法第三十六条の二第一項」と、「第三十三条の二第一項第二号」とあるのは「平成十九年新法第三十三条の二第一項第二号」とする。
suppl-4191-6/art-74/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-9
With regard to a transfer of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual who has made an acquisition of replacement assets prescribed in that paragraph during the period from January 1, 2006 to the day before the Effective Date carries out during the period from the Effective Date to December 31 of the year following the year that includes the date of that acquisition, the provisions of that Article through Article 36-5 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in that paragraph, the phrase "those whose holding period prescribed in Article 31, paragraph (2) exceeds 10 years" is deemed to be replaced with "those whose holding period prescribed in Article 31, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (hereinafter referred to as the "2007 New Act") exceeds 10 years", the phrase ", Article 33" is deemed to be replaced with ", Article 33 of the 2007 New Act", the phrase "Article 35, paragraph (1), Article 36-6" is deemed to be replaced with "Article 35, paragraph (1) of the 2007 New Act, Article 36-2", the phrase ", Article 31" is deemed to be replaced with ", Article 31 of the 2007 New Act", and the phrase "Article 31, paragraph (2)" in item (iv) of that paragraph is deemed to be replaced with "Article 31, paragraph (2) of the 2007 New Act"; in Article 36-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation, the phrase "Article 33, paragraph (6)" is deemed to be replaced with "Article 33, paragraph (6) of the 2007 New Act"; in Article 36-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation, the phrase "Article 33-5, paragraph (3)" is deemed to be replaced with "Article 33-5, paragraph (3) of the 2007 New Act", the phrase "Article 36-3, paragraph (1)" is deemed to be replaced with "Article 36-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 74, paragraph (9) of the Supplementary Provisions of that Act", and the phrase "Article 33-5, paragraph (1)" is deemed to be replaced with "Article 33-5, paragraph (1) of the Act on Special Measures Concerning Taxation"; in Article 36-4 of the Former Act on Special Measures Concerning Taxation, the phrase "Article 36-2, paragraph (1) (" is deemed to be replaced with "Article 36-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 74, paragraph (9) of the Supplementary Provisions of that Act (hereinafter referred to as the "2007 Former Act") (", the phrase "of Article 36-2, paragraph (1)" is deemed to be replaced with "of Article 36-2, paragraph (1) of the 2007 Former Act", and the phrase "in Article 36-2, paragraph (1)" is deemed to be replaced with "in Article 36-2, paragraph (1) of the 2007 Former Act"; and in Article 36-5 of the Former Act on Special Measures Concerning Taxation, the phrase "Article 36-2, paragraph (1)" is deemed to be replaced with "Article 36-2, paragraph (1) of the 2007 Former Act", and the phrase "Article 33-2, paragraph (1), item (ii)" is deemed to be replaced with "Article 33-2, paragraph (1), item (ii) of the 2007 New Act".
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**第十項** 前項の規定の適用がある場合における新租税特別措置法第三十一条の二、第三十一条の三、第三十四条、第三十四条の二、第三十五条、第三十六条の二、第三十七条の五、第三十七条の六、第四十一条、第四十一条の五及び第四十一条の五の二の規定の適用については、新租税特別措置法第三十一条の二第四項中「又は第三十七条の九の二」とあるのは「若しくは第三十七条の九の二」と、「の規定」とあるのは「の規定又は所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十四条第九項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下「平成十九年旧法」という。）第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第三十一条の三第一項中「までの規定」とあるのは「までの規定若しくは平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第三十四条第一項及び第三十四条の二第一項中「又は第三十七条の九の三の規定」とあるのは「若しくは第三十七条の九の三の規定又は平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第三十五条第一項中「この項又は」とあるのは「この項若しくは」と、「第四十一条の五の二の規定」とあるのは「第四十一条の五の二の規定又は平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第三十六条の二第一項中「又は第四十一条の五の二の規定」とあるのは「若しくは第四十一条の五の二の規定又は平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第三十七条の五第一項中「第三十七条の規定」とあるのは「第三十七条の規定若しくは平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第三十七条の六第一項第三号中「又は前条の規定」とあるのは「若しくは前条の規定又は平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第四十一条第七項中「第三十七条の九の二の規定」とあるのは「第三十七条の九の二の規定若しくは平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、同条第八項中「又は第三十六条の二第一項」とあるのは「若しくは第三十六条の二第一項」と、「譲渡資産」とあるのは「譲渡資産又は平成十九年旧法第三十六条の二第一項に規定する譲渡資産」と、「又は第三十七条の九の二の規定」とあるのは「若しくは第三十七条の九の二の規定又は平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第四十一条の五第七項第一号及び第四十一条の五の二第七項第一号中「第三十六条の五の規定」とあるのは「第三十六条の五の規定若しくは平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」とする。
suppl-4191-6/art-74/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-10
With regard to the application of the provisions of Article 31-2, Article 31-3, Article 34, Article 34-2, Article 35, Article 36-2, Article 37-5, Article 37-6, Article 41, Article 41-5 and Article 41-5-2 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, in Article 31-2, paragraph (4) of the New Act on Special Measures Concerning Taxation, the phrase "又は第三十七条の九の二" (or Article 37-9-2) is deemed to be replaced with "若しくは第三十七条の九の二" (or Article 37-9-2, joining a smaller group of alternatives), and the phrase "the provisions" is deemed to be replaced with "the provisions, or the provisions of Article 36-2 or Article 36-5 of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 74, paragraph (9) of the Supplementary Provisions of that Act (hereinafter referred to as the '2007 Former Act')"; in Article 31-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "the provisions of ... through ..." is deemed to be replaced with "the provisions of ... through ..., or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in Article 34, paragraph (1) and Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "or Article 37-9-3" is deemed to be replaced with "or Article 37-9-3, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in Article 35, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "この項又は" (this paragraph or) is deemed to be replaced with "この項若しくは" (this paragraph or, joining a smaller group of alternatives), and the phrase "the provisions of Article 41-5-2" is deemed to be replaced with "the provisions of Article 41-5-2, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in Article 36-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "or Article 41-5-2" is deemed to be replaced with "or Article 41-5-2, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in Article 37-5, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "the provisions of Article 37" is deemed to be replaced with "the provisions of Article 37, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in Article 37-6, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation, the phrase "or the preceding Article" is deemed to be replaced with "or the preceding Article, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in Article 41, paragraph (7) of the New Act on Special Measures Concerning Taxation, the phrase "the provisions of Article 37-9-2" is deemed to be replaced with "the provisions of Article 37-9-2, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in paragraph (8) of that Article, the word "又は" (or) before "Article 36-2, paragraph (1)" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), the phrase "transferred assets" is deemed to be replaced with "transferred assets, or transferred assets prescribed in Article 36-2, paragraph (1) of the 2007 Former Act", and the phrase "or Article 37-9-2" is deemed to be replaced with "or Article 37-9-2, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; and in Article 41-5, paragraph (7), item (i) and Article 41-5-2, paragraph (7), item (i) of the New Act on Special Measures Concerning Taxation, the phrase "the provisions of Article 36-5" is deemed to be replaced with "the provisions of Article 36-5, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act".
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**第十一項** 個人が施行日前に行った旧租税特別措置法第三十六条の五に規定する交換譲渡資産の同条に規定する交換については、なお従前の例による。
suppl-4191-6/art-74/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-11
With regard to an exchange prescribed in Article 36-5 of the Former Act on Special Measures Concerning Taxation of assets transferred by exchange prescribed in that Article that an individual carried out before the Effective Date, the provisions then in force continue to govern.
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**第十二項** 新租税特別措置法第三十七条（第一項の表の第十五号に係る部分に限る。）の規定は、個人が附則第一条第十四号に定める日以後に行う同項の表の第十五号の上欄に掲げる資産の譲渡について適用する。
suppl-4191-6/art-74/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-12
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xv) of the table in paragraph (1)) apply to a transfer of assets listed in the left-hand column of item (xv) of the table in that paragraph that an individual carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
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**第十三項** 新租税特別措置法第三十七条（第一項に係る部分に限る。）の規定は、個人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第三十七条第一項に規定する買換資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-74/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-13
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of replacement assets prescribed in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
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**第十四項** 新租税特別措置法第三十七条の五（第一項に係る部分に限る。）の規定は、個人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第三十七条の五第一項に規定する買換資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-74/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-14
The provisions of Article 37-5 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of replacement assets prescribed in Article 37-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
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### 第七十五条（株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.
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suppl-4191-6/art-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75
**第一項** 新租税特別措置法第三十七条の十第二項第六号の規定は、個人が信託法施行日以後に行う同項に規定する株式等の同条第一項の譲渡による所得について適用し、個人が信託法施行日前に行った旧租税特別措置法第三十七条の十第二項に規定する株式等の同条第一項の譲渡による所得については、なお従前の例による。
suppl-4191-6/art-75/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-1
The provisions of Article 37-10, paragraph (2), item (vi) of the New Act on Special Measures Concerning Taxation apply to income from a transfer referred to in paragraph (1) of that Article of shares, etc. prescribed in paragraph (2) of that Article that an individual carries out on or after the effective date of the Trust Act, and with regard to income from a transfer referred to in paragraph (1) of that Article of shares, etc. prescribed in Article 37-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the effective date of the Trust Act, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第三十七条の十第三項第一号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定（信託の併合に係る部分を除く。）は、個人が同号に規定する合併により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が平成十九年五月一日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第一号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する合併により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が同日前であるものについては、なお従前の例による。
suppl-4191-6/art-75/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-75/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-2
The provisions of Article 37-10, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) (excluding the part pertaining to mergers of trusts) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a merger prescribed in that item, where that merger takes place on or after May 1, 2007, and with regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a merger prescribed in that item, where that merger took place before that date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第三十七条の十第三項第一号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定（信託の併合に係る部分に限る。）は、個人が同号に規定する合併により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が信託法施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第一号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する合併により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が信託法施行日前であるものについては、なお従前の例による。
suppl-4191-6/art-75/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-75/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-3
The provisions of Article 37-10, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) (limited to the part pertaining to mergers of trusts) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a merger prescribed in that item, where that merger takes place on or after the effective date of the Trust Act, and with regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a merger prescribed in that item, where that merger took place before the effective date of the Trust Act, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第三十七条の十第三項第二号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定（信託の分割に係る部分を除く。）は、個人が同号に規定する分割により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が平成十九年五月一日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第二号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する分割により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が同日前であるものについては、なお従前の例による。
suppl-4191-6/art-75/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-75/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-4
The provisions of Article 37-10, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) (excluding the part pertaining to trust splits) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a split prescribed in that item, where that split takes place on or after May 1, 2007, and with regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a split prescribed in that item, where that split took place before that date, the provisions then in force continue to govern.
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**第五項** 新租税特別措置法第三十七条の十第三項第二号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定（信託の分割に係る部分に限る。）は、個人が同号に規定する分割により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が信託法施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第二号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する分割により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が信託法施行日前であるものについては、なお従前の例による。
suppl-4191-6/art-75/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-75/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-5
The provisions of Article 37-10, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) (limited to the part pertaining to trust splits) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a split prescribed in that item, where that split takes place on or after the effective date of the Trust Act, and with regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a split prescribed in that item, where that split took place before the effective date of the Trust Act, the provisions then in force continue to govern.
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**第六項** 新租税特別措置法第三十七条の十第三項第三号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定は、個人が同号に規定する資本の払戻しにより交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該資本の払戻しが信託法施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第三号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する資本の払戻しにより交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該資本の払戻しが信託法施行日前であるものについては、なお従前の例による。
suppl-4191-6/art-75/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-75/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-6
The provisions of Article 37-10, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a refund of capital prescribed in that item, where that refund of capital takes place on or after the effective date of the Trust Act, and with regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a refund of capital prescribed in that item, where that refund of capital took place before the effective date of the Trust Act, the provisions then in force continue to govern.
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**第七項** 新租税特別措置法第三十七条の十第四項第一号の規定は、信託法施行日以後の同号に規定する株式等証券投資信託等の終了又は一部の解約について適用し、信託法施行日前の旧租税特別措置法第三十七条の十第四項に規定する株式等証券投資信託等の終了又は一部の解約については、なお従前の例による。
suppl-4191-6/art-75/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-75/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-7
The provisions of Article 37-10, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after the effective date of the Trust Act, of securities investment trusts for shares and similar interests, etc. prescribed in that item, and with regard to the termination or partial cancellation, before the effective date of the Trust Act, of securities investment trusts for shares and similar interests, etc. prescribed in Article 37-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
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**第八項** 新租税特別措置法第三十七条の十第四項第二号の規定は、信託法施行日以後の同号に規定する信託の分割について適用する。
suppl-4191-6/art-75/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-75/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-8
The provisions of Article 37-10, paragraph (4), item (ii) of the New Act on Special Measures Concerning Taxation apply to trust splits prescribed in that item made on or after the effective date of the Trust Act.
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### 第七十六条（合併等により外国親法人株式の交付を受ける場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Event of Receiving Shares of a Foreign Parent Corporation Due to a Merger, etc.
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suppl-4191-6/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-76
**第一項** 新租税特別措置法第三十七条の十四の二第一項から第三項まで及び第七項の規定は、平成十九年五月一日以後に同条第一項から第三項までに規定する特定合併、特定分割型分割又は特定株式交換が行われる場合について適用する。
suppl-4191-6/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-76/par-1
The provisions of Article 37-14-2, paragraphs (1) through (3) and (7) of the New Act on Special Measures Concerning Taxation apply to the case where a specified merger, specified company split by split-off or specified share exchange prescribed in paragraphs (1) through (3) of that Article takes place on or after May 1, 2007.
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**第二項** 新租税特別措置法第三十七条の十四の二第四項の規定は、平成十九年五月一日以後に同項に規定する国内事業管理親法人株式につき同項に規定する行為が行われる場合について適用する。
suppl-4191-6/art-76/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-76/par-2
The provisions of Article 37-14-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the case where an act prescribed in that paragraph is carried out on or after May 1, 2007 with regard to shares of a domestic business-managing parent corporation prescribed in that paragraph.
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### 第七十七条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. in the Event of a Specified Merger, etc.
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suppl-4191-6/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-77
**第一項** 新租税特別措置法第三十七条の十四の三第一項から第三項まで及び第五項の規定は、平成十九年十月一日以後に同条第一項から第三項までに規定する特定非適格合併、特定非適格分割型分割又は特定非適格株式交換が行われる場合について適用する。
suppl-4191-6/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-77/par-1
The provisions of Article 37-14-3, paragraphs (1) through (3) and (5) of the New Act on Special Measures Concerning Taxation apply to the case where a specified non-qualified merger, specified non-qualified company split by split-off or specified non-qualified share exchange prescribed in paragraphs (1) through (3) of that Article takes place on or after October 1, 2007.
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### 第七十八条（株式等の譲渡の対価に係る支払調書等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Payment Reports, etc. on Consideration for Transfer of Shares, etc.
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suppl-4191-6/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-78
**第一項** 新租税特別措置法第三十八条第二項の規定は、平成二十年一月一日以後に提出する同項に規定する調書について適用する。
suppl-4191-6/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-78/par-1
The provisions of Article 38, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to records prescribed in that paragraph that are submitted on or after January 1, 2008.
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### 第七十九条（相続財産に係る譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains Pertaining to Inherited Property
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suppl-4191-6/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-79
**第一項** 新租税特別措置法第三十九条第四項の規定は、同条第一項の規定の適用を受けた個人が施行日以後に同条第四項の修正申告書を提出したこと又は更正があったことにより納付すべき所得税について適用する。
suppl-4191-6/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-79/par-1
The provisions of Article 39, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to income tax that an individual who has received the application of the provisions of paragraph (1) of that Article is to pay as a result of having filed the amended return referred to in paragraph (4) of that Article, or of a reassessment having been made, on or after the Effective Date.
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### 第八十条（国等に対して重要文化財等を譲渡した場合の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains in the Case of Transfer of Important Cultural Properties, etc. to the State, etc.
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suppl-4191-6/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-80
**第一項** 新租税特別措置法第四十条の二第一項の規定は、個人が附則第一条第十五号に定める日以後に行う同項に規定する資産の譲渡について適用し、個人が同日前に行った旧租税特別措置法第四十条の二第一項に規定する資産の譲渡については、なお従前の例による。
suppl-4191-6/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-80/par-1
The provisions of Article 40-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in that paragraph that an individual carries out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and with regard to a transfer of assets prescribed in Article 40-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date, the provisions then in force continue to govern.
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### 第八十一条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
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suppl-4191-6/art-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-81
**第一項** 新租税特別措置法第四十条の四第一項、第二項及び第六項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
suppl-4191-6/art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-81/par-1
The provisions of Article 40-4, paragraphs (1), (2) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for a business year, ending on or after the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and with regard to the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a business year, ending before the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四十条の四第七項及び第八項の規定は、同条第七項に規定する外国信託の受託者の当該外国信託に係る信託法施行日以後に終了する事業年度に係る同項の規定により適用される同条第一項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用する。
suppl-4191-6/art-81/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-81/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-81/par-2
The provisions of Article 40-4, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article, as applied pursuant to the provisions of paragraph (7) of that Article, for a business year, ending on or after the effective date of the Trust Act, of the trustee of a foreign trust prescribed in paragraph (7) of that Article pertaining to that foreign trust, and the taxable retained amount prescribed in paragraph (1) of that Article pertaining to that amount of applicable retained income.
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### 第八十二条（居住者の特定外国信託に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Residents
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suppl-4191-6/art-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-82
**第一項** 旧租税特別措置法第四十条の七第一項に規定する特定外国信託の信託法施行日前に終了した同項に規定する計算期間に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
suppl-4191-6/art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-82/par-1
With regard to the amount of applicable retained income prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a calculation period prescribed in that paragraph of a specified foreign trust prescribed in that paragraph that ended before the effective date of the Trust Act, and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, the provisions then in force continue to govern.
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### 第八十三条（特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Residents Who Are Specially Related Shareholders, etc.
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suppl-4191-6/art-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-83
**第一項** 新租税特別措置法第四十条の十の規定は、平成十九年十月一日以後に同条第一項に規定する特定関係が生ずる場合について適用する。
suppl-4191-6/art-83/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-83/par-1
The provisions of Article 40-10 of the New Act on Special Measures Concerning Taxation apply to the case where a specified relationship prescribed in paragraph (1) of that Article arises on or after October 1, 2007.
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### 第八十四条（特定組合員等の不動産所得に係る損益通算等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Aggregation of Profits and Losses, etc. Pertaining to Real Estate Income of Specified Members, etc.
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suppl-4191-6/art-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84
**第一項** 新租税特別措置法第四十一条の四の二（同条第一項に規定する特定受益者に係る部分に限る。）の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては、信託法施行日以後に遺言がされたものに限る。）及び信託法施行日以後に信託の同項に規定する受益者たる地位（信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。以下この条において「旧信託」という。）にあっては、第一条の規定による改正前の所得税法第十三条第一項各号に掲げる場合の区分に応じ当該各号に定める者（以下この条において「旧受益者」という。）たる地位）の承継を受ける個人の当該承継（相続（相続人に対する遺贈を含む。）により信託法施行日前から旧受益者であった者（遺言によってされた旧信託にあっては、その効力が生じた時から旧受益者であった者を含む。）からその地位の承継を受ける場合のその承継を除く。次項において同じ。）に係る信託について適用する。
suppl-4191-6/art-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84/par-1
The provisions of Article 41-4-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to specified beneficiaries prescribed in paragraph (1) of that Article) apply to trusts that take effect on or after the effective date of the Trust Act (for a trust created by will, limited to one for which the will was made on or after the effective date of the Trust Act) and to trusts pertaining to a succession by an individual, on or after the effective date of the Trust Act, to the position of a beneficiary prescribed in that paragraph of a trust (for a trust that took effect before the effective date of the Trust Act (including, for a trust created by will, one for which the will was made before the effective date of the Trust Act, and excluding a new-law trust; hereinafter referred to as an "old trust" in this Article), the position of the person specified in each item of Article 13, paragraph (1) of the Income Tax Act prior to the amendment by Article 1, according to the categories of cases listed in those items (hereinafter referred to as a "former beneficiary" in this Article)) (excluding a succession in the case of succeeding to that position, through inheritance (including a bequest to an heir), from a person who had been a former beneficiary since before the effective date of the Trust Act (including, for an old trust created by will, a person who had been a former beneficiary since the time it took effect); the same applies in the following paragraph).
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**第二項** 旧信託の旧受益者たる地位の承継を受ける者について新租税特別措置法第四十一条の四の二の規定を適用する場合には、同条第一項中「所得税法第十三条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。」とあるのは、「受益者（受益者が特定していない場合又は存在していない場合には、当該信託の委託者」とする。
suppl-4191-6/art-84/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84/par-2
In applying the provisions of Article 41-4-2 of the New Act on Special Measures Concerning Taxation to a person who succeeds to the position of a former beneficiary of an old trust, the phrase "a beneficiary prescribed in Article 13, paragraph (1) of the Income Tax Act (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article" in paragraph (1) of that Article is deemed to be replaced with "a beneficiary (or, where no beneficiary has been specified or no beneficiary exists, the settlor of that trust".
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### 第八十五条（償還差益等に係る分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc.
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suppl-4191-6/art-85 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-85
**第一項** 新租税特別措置法第四十一条の十二第九項第十一号の規定は、附則第一条第八号に定める日以後に発行される同項に規定する特定短期公社債について適用する。
suppl-4191-6/art-85/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-85/par-1
The provisions of Article 41-12, paragraph (9), item (xi) of the New Act on Special Measures Concerning Taxation apply to specified short-term public and corporate bonds prescribed in that paragraph that are issued on or after the date specified in Article 1, item (viii) of the Supplementary Provisions.
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### 第八十六条（施行日前に電子情報処理組織を使用して確定申告書の提出を行い出国をした者に係る特例） — Special Provisions for Persons Who Filed a Final Return Using an Electronic Data Processing System and Departed from Japan before the Effective Date
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suppl-4191-6/art-86 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86
**第一項** 平成十九年分の所得税につき附則第一条第五号に定める日前に行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号）第三条第一項の規定により同項に規定する電子情報処理組織を使用して所得税法第百二十七条第一項又は第二項（同法第百六十六条において準用する場合を含む。）の規定による確定申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を除く。）の提出を行った者（財務省令で定めるところにより新租税特別措置法第四十一条の十九の三第一項に規定する確定申告情報と同項に規定する電子証明書とを併せて送信したものに限る。次項において「電子申告を行った者」という。）の平成十九年分の所得税については、新租税特別措置法第四十一条の十九の三第二項の規定は、適用しない。この場合において、同条第一項の規定により控除される金額は、当該確定申告情報として送信された所得税の額に限るものとする。
suppl-4191-6/art-86/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-1
With regard to income tax for 2007 of a person who, before the date specified in Article 1, item (v) of the Supplementary Provisions, filed a final return for income tax for 2007 under the provisions of Article 127, paragraph (1) or (2) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) (excluding a return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes pertaining to that return) using the electronic data processing system prescribed in Article 3, paragraph (1) of the Act on the Use of Information and Communications Technology in Administrative Procedures, etc. (Act No. 151 of 2002) pursuant to the provisions of that paragraph (limited to a person who transmitted the final return information prescribed in Article 41-19-3, paragraph (1) of the New Act on Special Measures Concerning Taxation together with the electronic certificate prescribed in that paragraph, as specified by Order of the Ministry of Finance; referred to as a "person who filed electronically" in the following paragraph), the provisions of Article 41-19-3, paragraph (2) of the New Act on Special Measures Concerning Taxation do not apply. In this case, the amount to be deducted pursuant to the provisions of paragraph (1) of that Article is to be limited to the amount of income tax transmitted as that final return information.
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**第二項** 平成十九年分の所得税につき電子申告を行った者は、前項に規定する確定申告情報として送信された事項につき、新租税特別措置法第四十一条の十九の三の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、附則第一条第五号に定める日から一年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。
suppl-4191-6/art-86/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-2
A person who filed electronically for income tax for 2007 may, where a change arises in matters transmitted as the final return information prescribed in the preceding paragraph as a result of the application of the provisions of Article 41-19-3 of the New Act on Special Measures Concerning Taxation, file a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director with regard to the matters in which the change has arisen, within one year from the date specified in Article 1, item (v) of the Supplementary Provisions.
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**第三項** 前項の規定の適用を受けようとする場合に提出すべき国税通則法第二十三条第三項に規定する更正請求書の記載事項の特例その他前二項の規定の適用に関し必要な事項は、政令で定める。
suppl-4191-6/art-86/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-86/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-3
Special provisions on the matters to be stated in a written request for reassessment prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes that is to be submitted when seeking the application of the provisions of the preceding paragraph, and other necessary matters concerning the application of the provisions of the preceding two paragraphs, are specified by Cabinet Order.
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### 第八十七条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Following the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4191-6/art-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-87
**第一項** 新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4191-6/art-87/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-87/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years, beginning on or after the Effective Date, of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter) and corporation tax for consolidated business years, beginning on or after the Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.
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### 第八十八条（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4191-6/art-88 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-88
**第一項** 法人が平成二十年四月一日前に締結した旧租税特別措置法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-88/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-88/par-1
With regard to a contract for the lease of equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.
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### 第八十九条（中小企業者等が機械等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc., etc.
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suppl-4191-6/art-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-89
**第一項** 法人が平成二十年四月一日前に締結した旧租税特別措置法第四十二条の六第一項各号に掲げる減価償却資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-89/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-89/par-1
With regard to a contract for the lease of depreciable assets listed in the items of Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.
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### 第九十条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4191-6/art-90 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90
**第一項** 新租税特別措置法第四十二条の七（第一項第三号に係る部分に限る。）の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同号に定める器具及び備品について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の七第一項第三号に定める器具及び備品については、なお従前の例による。
suppl-4191-6/art-90/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-1
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iii)) apply to tools, furniture and fixtures specified in that item that a corporation acquires or manufactures, or leases, on or after the Effective Date, and with regard to tools, furniture and fixtures specified in Article 42-7, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四十二条の七（同条第一項第四号に規定する大規模法人（以下この項において「新法適用大規模法人」という。）に係る部分に限る。）の規定は、新法適用大規模法人が施行日以後に取得若しくは製作又は賃借をする同号に定める機械及び装置並びに器具及び備品について適用し、旧租税特別措置法第四十二条の七第一項第四号に規定する大規模法人が施行日前に取得若しくは製作又は賃借をした同号に定める機械及び装置並びに器具及び備品については、なお従前の例による。
suppl-4191-6/art-90/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-2
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to a large corporation prescribed in paragraph (1), item (iv) of that Article (hereinafter referred to as a "large corporation subject to the new Act" in this paragraph)) apply to machinery and equipment and tools, furniture and fixtures specified in that item that a large corporation subject to the new Act acquires or manufactures, or leases, on or after the Effective Date, and with regard to machinery and equipment and tools, furniture and fixtures specified in Article 42-7, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a large corporation prescribed in that item acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
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**第三項** 前項に規定する新法適用大規模法人が施行日から平成二十年三月三十一日までの間に締結する契約により新租税特別措置法第四十二条の七第三項に規定する賃借をする場合の同項の規定の適用については、同項中「特定中小企業者等が」とあるのは「特定中小企業者等（第一項第四号に掲げる法人にあつては、同号に規定する大規模法人を除く。）が」と、「金額（第一項第四号に規定する大規模法人が賃借をした同号に定める資産については、当該計算した金額に政令で定める割合を乗じて計算した金額）」とあるのは「金額」とする。
suppl-4191-6/art-90/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-3
With regard to the application of the provisions of Article 42-7, paragraph (3) of the New Act on Special Measures Concerning Taxation in the case where a large corporation subject to the new Act prescribed in the preceding paragraph leases assets as prescribed in that paragraph under a contract that it concludes during the period from the Effective Date to March 31, 2008, the phrase "a specified small and medium sized enterprise, etc." in that paragraph is deemed to be replaced with "a specified small and medium sized enterprise, etc. (for a corporation listed in paragraph (1), item (iv), excluding a large corporation prescribed in that item)", and the phrase "amount (for assets specified in paragraph (1), item (iv) that a large corporation prescribed in that item has leased, the amount calculated by multiplying the calculated amount by the ratio specified by Cabinet Order)" is deemed to be replaced with "amount".
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**第四項** 法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の七第一項第五号及び第八号に定める機械及び装置については、なお従前の例による。
suppl-4191-6/art-90/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-4
With regard to machinery and equipment specified in Article 42-7, paragraph (1), items (v) and (viii) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新租税特別措置法第四十二条の七（第一項第七号に係る部分に限る。）の規定は、法人が附則第一条第十一号に定める日以後に取得若しくは製作又は賃借をする同項第七号に定める機械及び装置について適用する。
suppl-4191-6/art-90/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-5
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (vii)) apply to machinery and equipment specified in item (vii) of that paragraph that a corporation acquires or manufactures, or leases, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
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**第六項** 新租税特別措置法第四十二条の七（第六項に係る部分に限る。）の規定は、法人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結した旧租税特別措置法第四十二条の七第一項に規定する事業基盤強化設備の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-90/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-6
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (6)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that a corporation concludes on or after April 1, 2008, and with regard to a contract for the lease of business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern.
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### 第九十一条（沖縄の特定中小企業者が経営革新設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc., etc.
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suppl-4191-6/art-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-91
**第一項** 新租税特別措置法第四十二条の十（第六項に係る部分に限る。）の規定は、法人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結した旧租税特別措置法第四十二条の十第一項に規定する経営革新設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-91/par-1
The provisions of Article 42-10 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (6)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that a corporation concludes on or after April 1, 2008, and with regard to a contract for the lease of business innovation equipment, etc. prescribed in Article 42-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern.
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### 第九十二条（情報基盤強化設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired, etc.
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suppl-4191-6/art-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-92
**第一項** 法人が平成二十年四月一日前に締結した旧租税特別措置法第四十二条の十一第一項に規定する情報基盤強化設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-92/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-92/par-1
With regard to a contract for the lease of information infrastructure enhancement equipment, etc. prescribed in Article 42-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.
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### 第九十三条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4191-6/art-93 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93
**第一項** 新租税特別措置法第四十三条第一項、第四十三条の二第一項、第四十三条の三第一項、第四十四条第一項、第四十四条の二第一項、第四十四条の三第一項、第四十四条の四第一項、第四十四条の五第一項、第四十五条第一項、第四十五条の二第一項から第三項まで、第四十六条第一項、第四十六条の二第一項、第四十六条の三第一項、第四十七条第三項、第四十七条の二第一項及び第四十八条第一項（これらの規定に規定する所有権移転外リース取引に係る部分に限る。）の規定は、法人が平成二十年四月一日以後に締結するこれらの規定に規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結した旧租税特別措置法第四十三条第一項、第四十三条の二第一項、第四十三条の三第一項、第四十四条第一項、第四十四条の三第一項、第四十四条の四第一項、第四十五条第一項、第四十五条の二第一項及び第四項、第四十六条第一項、第四十六条の二第一項、第四十七条第三項、第四十七条の二第一項並びに第四十八条第一項に規定する減価償却資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-93/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-1
The provisions of Article 43, paragraph (1), Article 43-2, paragraph (1), Article 43-3, paragraph (1), Article 44, paragraph (1), Article 44-2, paragraph (1), Article 44-3, paragraph (1), Article 44-4, paragraph (1), Article 44-5, paragraph (1), Article 45, paragraph (1), Article 45-2, paragraphs (1) through (3), Article 46, paragraph (1), Article 46-2, paragraph (1), Article 46-3, paragraph (1), Article 47, paragraph (3), Article 47-2, paragraph (1) and Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the parts pertaining to lease transactions without transfer of ownership prescribed in those provisions) apply to contracts pertaining to lease transactions without transfer of ownership prescribed in those provisions that a corporation concludes on or after April 1, 2008, and with regard to contracts for the lease of depreciable assets prescribed in Article 43, paragraph (1), Article 43-2, paragraph (1), Article 43-3, paragraph (1), Article 44, paragraph (1), Article 44-3, paragraph (1), Article 44-4, paragraph (1), Article 45, paragraph (1), Article 45-2, paragraphs (1) and (4), Article 46, paragraph (1), Article 46-2, paragraph (1), Article 47, paragraph (3), Article 47-2, paragraph (1) and Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新租税特別措置法第四十三条の二第一項の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する研究施設について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の二第一項に規定する研究施設については、なお従前の例による。
suppl-4191-6/art-93/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-2
The provisions of Article 43-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph that a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to research facilities prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新租税特別措置法第四十三条の三第一項の規定は、法人が施行日以後に取得等をする同項に規定する保全事業等資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の三第一項に規定する保全事業等資産については、なお従前の例による。
suppl-4191-6/art-93/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-3
The provisions of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to conservation project assets, etc. prescribed in Article 43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 新租税特別措置法第四十四条の二第一項の規定は、法人が附則第一条第十二号に定める日以後に取得等をする同項に規定する集積産業用資産について適用する。
suppl-4191-6/art-93/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-4
The provisions of Article 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.
machine translation, not official
**第五項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の二第一項に規定する高度技術産業用設備については、なお従前の例による。
suppl-4191-6/art-93/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-5
With regard to high-technology industrial equipment prescribed in Article 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第六項** 施行日から産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日の前日までの間における新租税特別措置法第四十四条の三第一項の規定の適用については、同項中「次の各号」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正前の租税特別措置法（以下この項において「旧租税特別措置法」という。）第四十四条の三第一項各号」と、「産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日から平成二十一年三月三十一日まで」とあるのは「平成十九年四月一日から産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日の前日まで」と、「第二条第八項」とあるのは「第二条第五項」と、「百分の二十（当該事業革新設備が、産業活力再生特別措置法第二条第十項に規定する特定事業革新設備である場合又は第四号若しくは第五号に掲げる計画に記載されたものである場合には、百分の三十）」とあるのは「百分の二十四（当該事業革新設備が、旧租税特別措置法第四十四条の三第一項第一号又は第三号に掲げる計画に記載されたものである場合には百分の三十とし、同項第二号に掲げる計画に記載されたものである場合には百分の四十とする。）」とする。
suppl-4191-6/art-93/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-6
With regard to the application of the provisions of Article 44-3, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect, the phrase "the following items" in that paragraph is deemed to be replaced with "the items of Article 44-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)"; the phrase "from the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect to March 31, 2009" is deemed to be replaced with "from April 1, 2007 to the day before the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect"; the phrase "Article 2, paragraph (8)" is deemed to be replaced with "Article 2, paragraph (5)"; and the phrase "20 percent (or 30 percent if that equipment for business innovation is specified equipment for business innovation prescribed in Article 2, paragraph (10) of the Act on Special Measures for Industrial Revitalization or is included in a plan listed in item (iv) or (v))" is deemed to be replaced with "24 percent (or 30 percent if that equipment for business innovation is included in a plan listed in item (i) or (iii) of Article 44-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and 40 percent if it is included in a plan listed in item (ii) of that paragraph)".
machine translation, not official
**第七項** 新租税特別措置法第四十四条の四第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の四第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4191-6/art-93/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-7
The provisions of Article 44-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to specified telecommunications equipment, etc. prescribed in Article 44-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第八項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の五第一項の表の第一号の中欄又は第二号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4191-6/art-93/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-8
With regard to depreciable assets listed in the middle column of item (i) or the middle column of item (ii) of the table in Article 44-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第九項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の六第一項に規定する製造過程管理高度化設備等については、なお従前の例による。
suppl-4191-6/art-93/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-9
With regard to equipment for advanced manufacturing process control, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十項** 新租税特別措置法第四十四条の六第一項の規定は、法人が附則第一条第十三号に定める日以後に取得等をする同項に規定する再商品化設備等について適用し、法人が同日前に取得等をした旧租税特別措置法第四十四条の七第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4191-6/art-93/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-10
The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and with regard to recycling equipment, etc. prescribed in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before that date, the provisions then in force continue to govern.
machine translation, not official
**第十一項** 法人が平成二十年四月一日前に締結した旧租税特別措置法第四十四条の七第一項に規定する再商品化設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-93/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-11
With regard to a contract for the lease of recycling equipment, etc. prescribed in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.
machine translation, not official
**第十二項** 新租税特別措置法第四十五条第一項の規定は、法人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4191-6/art-93/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-12
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 新租税特別措置法第四十五条の二第一項の規定は、法人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十五条の二第一項に規定する医療用機器等については、なお従前の例による。
suppl-4191-6/art-93/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-13
The provisions of Article 45-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 45-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十四項** 新租税特別措置法第四十五条の二第二項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定増改築施設について適用する。
suppl-4191-6/art-93/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-14
The provisions of Article 45-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified extension or remodeling facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date.
machine translation, not official
**第十五項** 法人が施行日前に取得又は建設をした旧租税特別措置法第四十五条の二第二項に規定する特定医療用建物については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第三項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
適格事後設立 適格現物分配（以下この項において「適格合併等」という。）
適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。） 適格合併等
又は現物出資法人 、現物出資法人又は現物分配法人
又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日 にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。
第六十八条の二十九第二項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百十七条第十五項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第六十八条の二十九第二項
suppl-4191-6/art-93/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-15
With regard to specified medical buildings prescribed in Article 45-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In this case, the terms and phrases listed in the left-hand column of the following table that appear in paragraph (3) of that Article are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
qualified post-formation acquisition of assets qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph) qualified merger, etc.
or corporation making a contribution in kind , corporation making a contribution in kind or corporation making a distribution in kind
or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off , the day before the date of that qualified merger, and in the case of a qualified in-kind distribution that falls under a distribution of all residual assets, the date on which the residual assets related to that qualified in-kind distribution are determined.
Article 68-29, paragraph (2) Article 68-29, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 117, paragraph (15) of the Supplementary Provisions of that Act
machine translation, not official
**第十六項** 法人が平成二十年四月一日前に締結した旧租税特別措置法第四十六条の二第二項に規定する障害者対応設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-93/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-16
With regard to a contract for the lease of equipment for persons with disabilities, etc. prescribed in Article 46-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.
machine translation, not official
**第十七項** 新租税特別措置法第四十六条の三第一項の規定は、法人が施行日以後に取得等をする同項に規定する事業所内託児施設等について適用する。
suppl-4191-6/art-93/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-17
The provisions of Article 46-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to in-house childcare facilities, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date.
machine translation, not official
**第十八項** 旧租税特別措置法第四十六条の三第一項に規定する農業経営改善計画につき同項の認定を施行日前に受けた同項に規定する農業生産法人の有する同項に規定する農業用の機械及び装置、建物及びその附属設備並びに生物については、同条の規定は、なおその効力を有する。この場合において、同項第一号中「適格事後設立」とあるのは、「適格現物分配」とする。
suppl-4191-6/art-93/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-18
With regard to agricultural machinery and equipment, buildings and their associated facilities, and living organisms prescribed in Article 46-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an agricultural production corporation prescribed in that paragraph that received, before the Effective Date, the certification referred to in that paragraph for a farm management improvement plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "qualified post-formation acquisition of assets" in item (i) of that paragraph is deemed to be replaced with "qualified in-kind distribution".
machine translation, not official
**第十九項** 法人が平成二十年四月一日前に締結した旧租税特別措置法第四十七条第一項に規定する中心市街地優良賃貸住宅の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-93/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-19
With regard to a contract for the lease of good-quality rental housing in a central urban area prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.
machine translation, not official
**第二十項** 新租税特別措置法第四十七条（第三項に係る部分に限る。）の規定は、法人が施行日以後に取得又は新築をする同項に規定する高齢者向け優良賃貸住宅について適用する。
suppl-4191-6/art-93/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-20
The provisions of Article 47 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3)) apply to good-quality rental housing for the elderly prescribed in that paragraph that a corporation acquires or newly constructs on or after the Effective Date.
machine translation, not official
**第二十一項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第三項に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第四項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
適格事後設立 適格現物分配（以下この項において「適格合併等」という。）
適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。） 適格合併等
又は現物出資法人 、現物出資法人又は現物分配法人
又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日 にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。
第六十八条の三十四第三項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百十七条第二十一項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第六十八条の三十四第三項
suppl-4191-6/art-93/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-21
With regard to good-quality rental housing for the elderly prescribed in Article 47, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In this case, the terms and phrases listed in the left-hand column of the following table that appear in paragraph (4) of that Article are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
qualified post-formation acquisition of assets qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph) qualified merger, etc.
or corporation making a contribution in kind , corporation making a contribution in kind or corporation making a distribution in kind
or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off , the day before the date of that qualified merger, and in the case of a qualified in-kind distribution that falls under a distribution of all residual assets, the date on which the residual assets related to that qualified in-kind distribution are determined.
Article 68-34, paragraph (3) Article 68-34, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 117, paragraph (21) of the Supplementary Provisions of that Act
machine translation, not official
**第二十二項** 法人が施行日前に取得又は建設をした旧租税特別措置法第四十七条第五項に規定する改良優良賃貸住宅については、なお従前の例による。
suppl-4191-6/art-93/par-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-22
With regard to improved good-quality rental housing prescribed in Article 47, paragraph (5) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第九十四条（漁業協同組合等の留保所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction of Retained Income of Fishery Cooperatives, etc.
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suppl-4191-6/art-94 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-94 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-94
**第一項** 新租税特別措置法第六十一条の規定は、同条第一項に規定する法人の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十一条第一項に規定する法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4191-6/art-94/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-94/par-1
The provisions of Article 61 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years, ending on or after the Effective Date, of a corporation prescribed in paragraph (1) of that Article, and with regard to corporation tax for business years, ending before the Effective Date, of a corporation prescribed in Article 61, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
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### 第九十五条（認定農業生産法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc.
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suppl-4191-6/art-95 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-95 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-95
**第一項** 新租税特別措置法第六十一条の二及び第六十一条の三の規定は、法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4191-6/art-95/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-95/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-95/par-1
The provisions of Article 61-2 and Article 61-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date.
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### 第九十六条（農業生産法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Agricultural Production Corporations
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suppl-4191-6/art-96 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-96
**第一項** 旧租税特別措置法第六十一条の二第一項の法人の施行日以後に終了する事業年度の所得の金額の計算については、同条及び旧租税特別措置法第六十一条の三の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第六十一条の二第一項 （解散の日 （所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正後の租税特別措置法第六十一条の二第一項の規定の適用を受ける事業年度、解散の日
第六十一条の二第二項 第六十八条の六十四第一項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百十九条の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下この条及び次条において「旧効力措置法」という。）第六十八条の六十四第一項
第六十一条の二第三項から第五項まで 第六十八条の六十四第一項 旧効力措置法第六十八条の六十四第一項
第六十一条の二第七項 第六十八条の六十四第一項 旧効力措置法第六十八条の六十四第一項
第六十八条の六十四第六項前段 旧効力措置法第六十八条の六十四第六項前段
第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「第六十八条の六十四第六項 第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百十九条の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（次項において「旧効力連結措置法」という。）第六十八条の六十四第六項
第六十一条の二第一項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十六条の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（次項において「旧効力単体措置法」という。）第六十一条の二第一項
同条第十三項前段中「第六十八条の四十三第十項」とあるのは「第六十八条の六十四第六項 同条第十三項前段中「第六十八条の四十三第十項」とあるのは「旧効力連結措置法第六十八条の六十四第六項
「第六十一条の二第二項」と、「同条第十項」とあるのは「第六十八条の六十四第六項 「旧効力単体措置法第六十一条の二第二項」と、「同条第十項」とあるのは「旧効力連結措置法第六十八条の六十四第六項
第六十一条の三第一項 第六十八条の六十四第一項 旧効力措置法第六十八条の六十四第一項
適格事後設立 適格現物分配
第六十八条の六十四第二項 旧効力措置法第六十八条の六十四第二項
suppl-4191-6/art-96/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-96/par-1
With regard to the calculation of the amount of income for a business year, ending on or after the Effective Date, of a corporation referred to in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article and Article 61-3 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 61-2, paragraph (1) (the date of dissolution (a business year for which the provisions of Article 61-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) apply, the date of dissolution
Article 61-2, paragraph (2) Article 68-64, paragraph (1) Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 119 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article and the following Article)
Article 61-2, paragraphs (3) through (5) Article 68-64, paragraph (1) Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 61-2, paragraph (7) Article 68-64, paragraph (1) Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of Article 68-64, paragraph (6) the first sentence of Article 68-64, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-64, paragraph (6) the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-64, paragraph (6) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 119 of the Supplementary Provisions of that Act (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in the following paragraph)
Article 61-2, paragraph (1) Article 61-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 96 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in the following paragraph)
the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-64, paragraph (6) the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-64, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
"Article 61-2, paragraph (2)", and the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-64, paragraph (6) "Article 61-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations", and the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-64, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 61-3, paragraph (1) Article 68-64, paragraph (1) Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
qualified post-formation acquisition of assets qualified in-kind distribution
Article 68-64, paragraph (2) Article 68-64, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
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### 第九十七条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets, etc. by Corporations
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suppl-4191-6/art-97 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-97 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97
**第一項** 新租税特別措置法第六十四条第一項の規定は、法人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結した旧租税特別措置法第六十四条第一項に規定する代替資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-97/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-1
The provisions of Article 64, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that a corporation concludes on or after April 1, 2008, and with regard to a contract for the lease of substitute assets prescribed in Article 64, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新租税特別措置法第六十五条の三第一項第四号の規定は、法人が附則第一条第十五号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の三第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4191-6/art-97/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-97/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-2
The provisions of Article 65-3, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and with regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新租税特別措置法第六十五条の三第二項及び第三項の規定は、法人が平成二十年一月一日以後に行う同条第一項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の三第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4191-6/art-97/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-97/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-3
The provisions of Article 65-3, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in paragraph (1) of that Article that a corporation carries out on or after January 1, 2008, and with regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 新租税特別措置法第六十五条の四第一項第十一号の規定は、法人が附則第一条第十四号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4191-6/art-97/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-97/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-4
The provisions of Article 65-4, paragraph (1), item (xi) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
machine translation, not official
**第五項** 新租税特別措置法第六十五条の四第一項第二十号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4191-6/art-97/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-97/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-5
The provisions of Article 65-4, paragraph (1), item (xx) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the Effective Date, and with regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第六項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第十六号に係る部分に限る。）の規定は、法人が附則第一条第十四号に定める日以後に行う同表の第十六号の上欄に掲げる資産の譲渡に係る法人税について適用する。
suppl-4191-6/art-97/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-97/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-6
The provisions of Article 65-7 through Article 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xvi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xvi) of that table that a corporation carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
machine translation, not official
**第七項** 新租税特別措置法第六十五条の七及び第六十五条の八（新租税特別措置法第六十五条の七第十五項第二号に係る部分に限る。）の規定は、法人が平成二十年四月一日以後に締結する同号に規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結した旧租税特別措置法第六十五条の七第一項に規定する買換資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-97/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-97/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-7
The provisions of Article 65-7 and Article 65-8 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-7, paragraph (15), item (ii) of the New Act on Special Measures Concerning Taxation) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that item that a corporation concludes on or after April 1, 2008, and with regard to a contract for the lease of replacement assets prescribed in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern.
machine translation, not official
### 第九十八条（国外関連者との取引に係る課税の特例に係る納税の猶予に関する経過措置） — Transitional Measures Concerning Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate
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suppl-4191-6/art-98 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-98
**第一項** 新租税特別措置法第六十六条の四の二の規定は、施行日以後に同条第一項の申請が行われる場合について適用する。
suppl-4191-6/art-98/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-98/par-1
The provisions of Article 66-4-2 of the New Act on Special Measures Concerning Taxation apply to the case where the application referred to in paragraph (1) of that Article is filed on or after the Effective Date.
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### 第九十九条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations
caption: machine translation, not official
suppl-4191-6/art-99 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-99 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-99
**第一項** 新租税特別措置法第六十六条の六第一項、第二項及び第六項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
suppl-4191-6/art-99/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-99/par-1
The provisions of Article 66-6, paragraphs (1), (2) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for a business year, ending on or after the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and with regard to the amount of applicable retained income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a business year, ending before the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新租税特別措置法第六十六条の六第七項及び第八項の規定は、同条第七項に規定する外国信託の受託者の当該外国信託に係る信託法施行日以後に終了する事業年度に係る同項の規定により適用される同条第一項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用する。
suppl-4191-6/art-99/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-99/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-99/par-2
The provisions of Article 66-6, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article, as applied pursuant to the provisions of paragraph (7) of that Article, for a business year of the trustee of a foreign trust prescribed in paragraph (7) of that Article pertaining to that foreign trust ending on or after the Trust Act Effective Date, and to the taxable retained amount prescribed in paragraph (1) of that Article pertaining to that amount of applicable retained income.
machine translation, not official
### 第百条（内国法人の特定外国信託に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Trusts of Domestic Corporations
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suppl-4191-6/art-100 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-100
**第一項** 旧租税特別措置法第六十六条の九の二第一項に規定する特定外国信託の信託法施行日前に終了した同項に規定する計算期間に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
suppl-4191-6/art-100/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-100/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-100/par-1
The provisions then in force continue to govern the amount of applicable retained income prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a calculation period prescribed in that paragraph of a specified foreign trust prescribed in that paragraph that ended before the Trust Act Effective Date, and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
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### 第百一条（特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of the Specified Foreign Corporations of a Domestic Corporation That Is a Specially-Related Shareholder, etc.
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suppl-4191-6/art-101 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-101 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-101
**第一項** 新租税特別措置法第六十六条の九の六の規定は、平成十九年十月一日以後に同条第一項に規定する特定関係が生ずる場合について適用する。
suppl-4191-6/art-101/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-101/par-1
The provisions of Article 66-9-6 of the New Act on Special Measures Concerning Taxation apply in the case where a specified relationship prescribed in paragraph (1) of that Article arises on or after October 1, 2007.
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### 第百二条（特定地域雇用会社等に対する寄附金の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies, etc.
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suppl-4191-6/art-102 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-102 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-102
**第一項** 新租税特別措置法第六十六条の十二の規定は、法人が施行日以後に支出する同条第一項又は第二項に規定する寄附金について適用する。
suppl-4191-6/art-102/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-102/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-102/par-1
The provisions of Article 66-12 of the New Act on Special Measures Concerning Taxation apply to donations prescribed in paragraph (1) or (2) of that Article that a corporation makes on or after the Effective Date.
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### 第百三条（欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning the Non-Application of Refund Due to Carryback of Loss
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suppl-4191-6/art-103 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-103
**第一項** 施行日前に旧租税特別措置法第六十六条の十二第二項に規定する設備の廃棄等を行った法人の当該設備の廃棄等の日を含む事業年度において生じた当該設備の廃棄等に係る同項に規定する設備廃棄等欠損金額については、なお従前の例による。
suppl-4191-6/art-103/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-103/par-1
With regard to a corporation that carried out equipment disposal, etc. prescribed in Article 66-12, paragraph (2) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern a loss from equipment disposal, etc. prescribed in that paragraph that pertains to that equipment disposal, etc. and arose in the business year of that corporation including the date of that equipment disposal, etc.
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### 第百四条（転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Conversion or Closure Subsidies, etc.
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suppl-4191-6/art-104 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-104 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-104
**第一項** 新租税特別措置法第六十七条の四の規定は、法人が平成二十年四月一日以後に締結する同条第二項に規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結した旧租税特別措置法第六十七条の四第二項に規定する固定資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-104/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-104/par-1
The provisions of Article 67-4 of the New Act on Special Measures Concerning Taxation apply to contracts pertaining to lease transactions without transfer of ownership prescribed in paragraph (2) of that Article that a corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing fixed assets prescribed in Article 67-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date.
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### 第百五条（組合事業等による損失がある場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where There Are Losses from Partnership Business, etc.
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suppl-4191-6/art-105 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-105
**第一項** 新租税特別措置法第六十七条の十二（同条第一項に規定する特定受益者に係る部分に限る。）の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては、信託法施行日以後に遺言がされたものに限る。）及び信託法施行日以後に信託の同項に規定する受益者たる地位（信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。以下この条において「旧信託」という。）にあっては、第二条の規定による改正前の法人税法第十二条第一項各号に掲げる場合の区分に応じ当該各号に定める者（以下この条において「旧受益者」という。）たる地位）の承継を受ける法人の当該承継（適格合併、適格分割、適格現物出資又は適格事後設立により信託法施行日前から旧受益者であった者（遺言によってされた旧信託にあっては、その効力が生じた時から旧受益者であった者を含む。）からその地位の承継を受ける場合のその承継を除く。次項において同じ。）に係る信託について適用する。
suppl-4191-6/art-105/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-105/par-1
The provisions of Article 67-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to a specified beneficiary prescribed in paragraph (1) of that Article) apply to trusts that become effective on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date), and to trusts pertaining to the succession of a corporation that succeeds, on or after the Trust Act Effective Date, to the position of beneficiary prescribed in that paragraph of a trust (for a trust that became effective before the Trust Act Effective Date (including, for a trust created by will, one for which the will was made before the Trust Act Effective Date, and excluding new-law trusts; hereinafter referred to as an "old trust" in this Article), the position of a person specified in each item of Article 12, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2, according to the categories of cases listed in those items (hereinafter referred to as a "former beneficiary" in this Article)) (excluding a succession in the case where the corporation succeeds to that position, through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets, from a person who had been a former beneficiary since before the Trust Act Effective Date (including, for an old trust created by will, a person who had been a former beneficiary since the time it became effective); the same applies in the following paragraph).
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**第二項** 旧信託の旧受益者たる地位の承継を受ける者について新租税特別措置法第六十七条の十二の規定を適用する場合には、同条第一項中「法人税法第二条第二十九号に規定する集団投資信託及び法人課税信託を除く。以下この条において同じ。）の同法第十二条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。」とあるのは、「所得税法等の一部を改正する法律（平成十九年法律第六号）第二条の規定による改正前の法人税法第十二条第一項ただし書に規定する信託を除く。以下この条において同じ。）の受益者（受益者が特定していない場合又は存在していない場合には、当該信託の委託者」とする。
suppl-4191-6/art-105/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-105/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-105/par-2
With regard to the application of the provisions of Article 67-12 of the New Act on Special Measures Concerning Taxation to a person who succeeds to the position of former beneficiary of an old trust, the phrase "excluding collective investment trusts prescribed in Article 2, item (xxix) of the Corporation Tax Act and trusts subject to corporate taxation; the same applies hereinafter in this Article), beneficiary prescribed in Article 12, paragraph (1) of that Act (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article" in paragraph (1) of that Article is deemed to be replaced with "excluding trusts prescribed in the proviso to Article 12, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007); the same applies hereinafter in this Article), beneficiary (or, if the beneficiary is not specified or does not exist, the settlor of that trust".
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### 第百六条（投資法人に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations
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suppl-4191-6/art-106 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-106 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-106
**第一項** 旧租税特別措置法第六十七条の十五第九項に規定する不動産投資法人が施行日前に同項に規定する特定目的会社の同項に規定する優先出資証券を取得した場合については、なお従前の例による。
suppl-4191-6/art-106/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-106/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-106/par-1
The provisions then in force continue to govern the case where a real estate investment corporation prescribed in Article 67-15, paragraph (9) of the Former Act on Special Measures Concerning Taxation acquired, before the Effective Date, preferred equity investment certificates prescribed in that paragraph of a special purpose company prescribed in that paragraph.
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### 第百七条（振替国債の利子等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest and Similar Income from Book-Entry Transfer National Government Bonds
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suppl-4191-6/art-107 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-107
**第一項** 新租税特別措置法第六十七条の十六第一項の規定は、同項に規定する外国法人が平成二十年一月一日以後に支払を受けるべき同項に規定する振替地方債の利子について適用する。
suppl-4191-6/art-107/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-107/par-1
The provisions of Article 67-16, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry transfer local government bonds prescribed in that paragraph that a foreign corporation prescribed in that paragraph is to receive payment of on or after January 1, 2008.
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### 第百八条（農林中央金庫等の合併に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Mergers of the Norinchukin Bank, etc.
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suppl-4191-6/art-108 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-108 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-108
**第一項** 新租税特別措置法第六十八条の二の二の規定は、施行日以後に行われる同条第四号に掲げる合併について適用し、施行日前に行われた旧租税特別措置法第六十八条の三第四号に掲げる合併については、なお従前の例による。
suppl-4191-6/art-108/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-108/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-108/par-1
The provisions of Article 68-2-2 of the New Act on Special Measures Concerning Taxation apply to a merger listed in item (iv) of that Article that is carried out on or after the Effective Date, and the provisions then in force continue to govern a merger listed in Article 68-3, item (iv) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date.
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### 第百九条（適格合併等の範囲に関する特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Scope of Qualified Mergers, etc.
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suppl-4191-6/art-109 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-109 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-109
**第一項** 新租税特別措置法第六十八条の二の三の規定は、平成十九年十月一日以後に行われる合併、分割、株式交換又は現物出資について適用する。
suppl-4191-6/art-109/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-109/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-109/par-1
The provisions of Article 68-2-3 of the New Act on Special Measures Concerning Taxation apply to mergers, company splits, share exchanges or capital contributions in kind carried out on or after October 1, 2007.
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### 第百十条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Shareholders, etc. in the Event of a Specified Merger, etc.
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suppl-4191-6/art-110 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-110
**第一項** 新租税特別措置法第六十八条の三の規定は、平成十九年十月一日以後に合併、分割型分割又は株式交換が行われる場合について適用する。
suppl-4191-6/art-110/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-110/par-1
The provisions of Article 68-3 of the New Act on Special Measures Concerning Taxation apply in the case where a merger, company split by split-off or share exchange is carried out on or after October 1, 2007.
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### 第百十一条（特定目的信託等に係る受託法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified-Purpose Trust, etc.
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suppl-4191-6/art-111 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-111 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-111
**第一項** 新租税特別措置法第六十八条の三の二の規定は、信託法施行日以後に効力が生ずる同条第一項に規定する特定目的信託（新法信託を含む。）について適用する。
suppl-4191-6/art-111/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-111/par-1
The provisions of Article 68-3-2 of the New Act on Special Measures Concerning Taxation apply to a specified-purpose trust prescribed in paragraph (1) of that Article (including a new-law trust) that becomes effective on or after the Trust Act Effective Date.
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**第二項** 信託法施行日前に効力が生じた旧租税特別措置法第六十八条の三の三第一項に規定する特定目的信託（新法信託を除く。）の受託者である内国法人の各計算期間分の法人税については、なお従前の例による。
suppl-4191-6/art-111/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-111/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-111/par-2
The provisions then in force continue to govern corporation tax for each calculation period of a domestic corporation that is the trustee of a specified-purpose trust prescribed in Article 68-3-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding a new-law trust) that became effective before the Trust Act Effective Date.
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**第三項** 新租税特別措置法第六十八条の三の三の規定は、信託法施行日以後に効力が生ずる同条第一項に規定する特定投資信託（新法信託を含む。）について適用する。
suppl-4191-6/art-111/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-111/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-111/par-3
The provisions of Article 68-3-3 of the New Act on Special Measures Concerning Taxation apply to a specified investment trust prescribed in paragraph (1) of that Article (including a new-law trust) that becomes effective on or after the Trust Act Effective Date.
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**第四項** 信託法施行日前に効力が生じた旧租税特別措置法第六十八条の三の四第一項に規定する特定投資信託（新法信託を除く。）の受託者である内国法人の各計算期間分の法人税については、なお従前の例による。
suppl-4191-6/art-111/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-111/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-111/par-4
The provisions then in force continue to govern corporation tax for each calculation period of a domestic corporation that is the trustee of a specified investment trust prescribed in Article 68-3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding a new-law trust) that became effective before the Trust Act Effective Date.
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### 第百十二条（連結法人がエネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure
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suppl-4191-6/art-112 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-112 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-112
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日前に締結した旧租税特別措置法第六十八条の十第一項に規定するエネルギー需給構造改革推進設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-112/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-112/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-112/par-1
The provisions then in force continue to govern contracts for leasing equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before April 1, 2008.
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### 第百十三条（中小連結法人が機械等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
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suppl-4191-6/art-113 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-113 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-113
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日前に締結した旧租税特別措置法第六十八条の十一第一項に規定する特定機械装置等又は同条第三項に規定する減価償却資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-113/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-113/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-113/par-1
The provisions then in force continue to govern contracts for leasing specified machinery and equipment, etc. prescribed in Article 68-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation or depreciable assets prescribed in paragraph (3) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before April 1, 2008.
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### 第百十四条（連結法人が事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment, etc.
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suppl-4191-6/art-114 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-114 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114
**第一項** 新租税特別措置法第六十八条の十二（第一項第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得若しくは製作又は賃借をする同号に定める器具及び備品について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第六十八条の十二第一項第三号に定める器具及び備品については、なお従前の例による。
suppl-4191-6/art-114/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-114/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-1
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iii)) apply to tools, furniture and fixtures specified in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern tools, furniture and fixtures specified in Article 68-12, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or leased before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十二（同条第一項第四号に規定する大規模連結法人（以下この項において「新法適用大規模連結法人」という。）に係る部分に限る。）の規定は、新法適用大規模連結法人が施行日以後に取得若しくは製作又は賃借をする同号に定める機械及び装置並びに器具及び備品について適用し、旧租税特別措置法第六十八条の十二第一項第四号に規定する大規模連結法人が施行日前に取得若しくは製作又は賃借をした同号に定める機械及び装置並びに器具及び備品については、なお従前の例による。
suppl-4191-6/art-114/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-114/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-2
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to a large consolidated corporation prescribed in paragraph (1), item (iv) of that Article (hereinafter referred to as a "large consolidated corporation subject to the new Act" in this paragraph)) apply to machinery and equipment and tools, furniture and fixtures specified in that item that a large consolidated corporation subject to the new Act acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment and tools, furniture and fixtures specified in Article 68-12, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a large consolidated corporation prescribed in that item acquired, manufactured or leased before the Effective Date.
machine translation, not official
**第三項** 前項に規定する新法適用大規模連結法人が施行日から平成二十年三月三十一日までの間に締結する契約により新租税特別措置法第六十八条の十二第三項に規定する賃借をする場合の同項の規定の適用については、同項中「特定中小連結子法人等が」とあるのは「特定中小連結子法人等（第一項第四号に掲げる連結法人にあつては、同号に規定する大規模連結法人を除く。）が」と、「金額（第一項第四号に規定する大規模連結法人が賃借をした同号に定める資産については、当該計算した金額に政令で定める割合を乗じて計算した金額）」とあるのは「金額」とする。
suppl-4191-6/art-114/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-114/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-3
With regard to the application of the provisions of Article 68-12, paragraph (3) of the New Act on Special Measures Concerning Taxation in the case where a large consolidated corporation subject to the new Act prescribed in the preceding paragraph makes a lease prescribed in that paragraph under a contract that it concludes during the period from the Effective Date to March 31, 2008, in that paragraph, the phrase "a specified small or medium-sized consolidated subsidiary corporation, etc." is deemed to be replaced with "a specified small or medium-sized consolidated subsidiary corporation, etc. (for a consolidated corporation listed in paragraph (1), item (iv), excluding a large consolidated corporation prescribed in that item)", and the phrase "amount (for assets specified in paragraph (1), item (iv) that a large consolidated corporation prescribed in that item has leased, the amount calculated by multiplying that calculated amount by the ratio specified by Cabinet Order)" is deemed to be replaced with "amount".
machine translation, not official
**第四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第六十八条の十二第一項第五号及び第八号に定める機械及び装置については、なお従前の例による。
suppl-4191-6/art-114/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-114/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-4
The provisions then in force continue to govern machinery and equipment specified in Article 68-12, paragraph (1), items (v) and (viii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or leased before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の十二（第一項第七号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十一号に定める日以後に取得若しくは製作又は賃借をする同項第七号に定める機械及び装置について適用する。
suppl-4191-6/art-114/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-114/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-5
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (vii)) apply to machinery and equipment specified in paragraph (1), item (vii) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or leases on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の十二（第六項に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に締結した旧租税特別措置法第六十八条の十二第一項に規定する事業基盤強化設備の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-114/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-114/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-6
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (6)) apply to contracts pertaining to lease transactions without transfer of ownership prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing business base strengthening equipment prescribed in Article 68-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before that date.
machine translation, not official
### 第百十五条（沖縄の特定中小連結法人が経営革新設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc., etc.
caption: machine translation, not official
suppl-4191-6/art-115 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-115
**第一項** 新租税特別措置法第六十八条の十四（第六項に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に締結した旧租税特別措置法第六十八条の十四第一項に規定する経営革新設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-115/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-115/par-1
The provisions of Article 68-14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (6)) apply to contracts pertaining to lease transactions without transfer of ownership prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing business innovation equipment, etc. prescribed in Article 68-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before that date.
machine translation, not official
### 第百十六条（連結法人が情報基盤強化設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Information Infrastructure Enhancement Equipment, etc., etc.
caption: machine translation, not official
suppl-4191-6/art-116 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-116 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-116
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日前に締結した旧租税特別措置法第六十八条の十五第一項に規定する情報基盤強化設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-116/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-116/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-116/par-1
The provisions then in force continue to govern contracts for leasing information infrastructure enhancement equipment, etc. prescribed in Article 68-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before April 1, 2008.
machine translation, not official
### 第百十七条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
caption: machine translation, not official
suppl-4191-6/art-117 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117
**第一項** 新租税特別措置法第六十八条の十六第一項、第六十八条の十七第一項、第六十八条の十八第一項、第六十八条の十九第一項、第六十八条の二十第一項、第六十八条の二十一第一項、第六十八条の二十三第一項、第六十八条の二十四第一項、第六十八条の二十七第一項、第六十八条の二十九第一項から第三項まで、第六十八条の三十第一項、第六十八条の三十一第一項、第六十八条の三十二第一項、第六十八条の三十四第三項、第六十八条の三十五第一項及び第六十八条の三十六第一項（これらの規定に規定する所有権移転外リース取引に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日以後に締結するこれらの規定に規定する所有権移転外リース取引に係る契約について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に締結した旧租税特別措置法第六十八条の十六第一項、第六十八条の十七第一項、第六十八条の十八第一項、第六十八条の十九第一項、第六十八条の二十一第一項、第六十八条の二十三第一項、第六十八条の二十七第一項、第六十八条の二十九第一項及び第四項、第六十八条の三十第一項、第六十八条の三十一第一項、第六十八条の三十四第三項、第六十八条の三十五第一項並びに第六十八条の三十六第一項に規定する減価償却資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-117/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-1
The provisions of Article 68-16, paragraph (1), Article 68-17, paragraph (1), Article 68-18, paragraph (1), Article 68-19, paragraph (1), Article 68-20, paragraph (1), Article 68-21, paragraph (1), Article 68-23, paragraph (1), Article 68-24, paragraph (1), Article 68-27, paragraph (1), Article 68-29, paragraphs (1) through (3), Article 68-30, paragraph (1), Article 68-31, paragraph (1), Article 68-32, paragraph (1), Article 68-34, paragraph (3), Article 68-35, paragraph (1) and Article 68-36, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to lease transactions without transfer of ownership prescribed in those provisions) apply to contracts pertaining to lease transactions without transfer of ownership prescribed in those provisions that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing depreciable assets prescribed in Article 68-16, paragraph (1), Article 68-17, paragraph (1), Article 68-18, paragraph (1), Article 68-19, paragraph (1), Article 68-21, paragraph (1), Article 68-23, paragraph (1), Article 68-27, paragraph (1), Article 68-29, paragraphs (1) and (4), Article 68-30, paragraph (1), Article 68-31, paragraph (1), Article 68-34, paragraph (3), Article 68-35, paragraph (1) and Article 68-36, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十七第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する研究施設について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十七第一項に規定する研究施設については、なお従前の例による。
suppl-4191-6/art-117/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-2
The provisions of Article 68-17, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 68-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の十八第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する保全事業等資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十八第一項に規定する保全事業等資産については、なお従前の例による。
suppl-4191-6/art-117/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-3
The provisions of Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern conservation project assets, etc. prescribed in Article 68-18, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の二十第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十二号に定める日以後に取得等をする同項に規定する集積産業用資産について適用する。
suppl-4191-6/art-117/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-4
The provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.
machine translation, not official
**第五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十第一項に規定する高度技術産業用設備については、なお従前の例による。
suppl-4191-6/art-117/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-5
The provisions then in force continue to govern high-technology industrial equipment prescribed in Article 68-20, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第六項** 施行日から産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日の前日までの間における新租税特別措置法第六十八条の二十一第一項の規定の適用については、同項中「第四十四条の三第一項各号」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正前の租税特別措置法（以下この項において「旧租税特別措置法」という。）第四十四条の三第一項各号」と、「産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日から平成二十一年三月三十一日まで」とあるのは「平成十九年四月一日から産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日の前日まで」と、「第二条第八項」とあるのは「第二条第五項」と、「百分の二十（当該事業革新設備が、産業活力再生特別措置法第二条第十項に規定する特定事業革新設備である場合又は第四十四条の三第一項第四号若しくは第五号に掲げる計画に記載されたものである場合には、百分の三十）」とあるのは「百分の二十四（当該事業革新設備が、旧租税特別措置法第四十四条の三第一項第一号又は第三号に掲げる計画に記載されたものである場合には百分の三十とし、同項第二号に掲げる計画に記載されたものである場合には百分の四十とする。）」とする。
suppl-4191-6/art-117/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-6
With regard to the application of the provisions of Article 68-21, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect, in that paragraph, the phrase "the items of Article 44-3, paragraph (1)" is deemed to be replaced with "the items of Article 44-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)", the phrase "from the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect to March 31, 2009" is deemed to be replaced with "from April 1, 2007 to the day before the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect", the phrase "Article 2, paragraph (8)" is deemed to be replaced with "Article 2, paragraph (5)", and the phrase "20 percent (or 30 percent if the equipment for business innovation is specified equipment for business innovation prescribed in Article 2, paragraph (10) of the Act on Special Measures for Industrial Revitalization or is included in a plan listed in Article 44-3, paragraph (1), item (iv) or (v))" is deemed to be replaced with "24 percent (or 30 percent if the equipment for business innovation is included in a plan listed in Article 44-3, paragraph (1), item (i) or (iii) of the Former Act on Special Measures Concerning Taxation, and 40 percent if it is included in a plan listed in item (ii) of that paragraph)".
machine translation, not official
**第七項** 新租税特別措置法第六十八条の二十三第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十三第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4191-6/art-117/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-7
The provisions of Article 68-23, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 68-23, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第八項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十四第一項の表の第一号の中欄又は第二号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4191-6/art-117/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-8
The provisions then in force continue to govern depreciable assets listed in the middle column of item (i) or the middle column of item (ii) of the table in Article 68-24, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第九項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十五第一項に規定する製造過程管理高度化設備等については、なお従前の例による。
suppl-4191-6/art-117/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-9
The provisions then in force continue to govern equipment for advanced manufacturing process control, etc. prescribed in Article 68-25, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第十項** 新租税特別措置法第六十八条の二十六（新租税特別措置法第四十四条の六第一項第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十三号に定める日以後に取得等をする新租税特別措置法第六十八条の二十六第一項に規定する再商品化設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に取得等をした旧租税特別措置法第六十八条の二十六第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4191-6/art-117/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-10
The provisions of Article 68-26 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 44-6, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation) apply to recycling equipment, etc. prescribed in Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 68-26, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before that date.
machine translation, not official
**第十一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日前に締結した旧租税特別措置法第六十八条の二十六第一項に規定する再商品化設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-117/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-11
The provisions then in force continue to govern contracts for leasing recycling equipment, etc. prescribed in Article 68-26, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before April 1, 2008.
machine translation, not official
**第十二項** 新租税特別措置法第六十八条の二十七（新租税特別措置法第四十五条第一項の表の第一号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする新租税特別措置法第六十八条の二十七第一項に規定する工業用機械等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十七第一項に規定する工業用機械等については、なお従前の例による。
suppl-4191-6/art-117/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-12
The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第十三項** 新租税特別措置法第六十八条の二十九第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の二十九第一項に規定する医療用機器等については、なお従前の例による。
suppl-4191-6/art-117/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-13
The provisions of Article 68-29, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 68-29, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
machine translation, not official
**第十四項** 新租税特別措置法第六十八条の二十九第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は建設をする同項に規定する特定増改築施設について適用する。
suppl-4191-6/art-117/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-14
The provisions of Article 68-29, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified extension or renovation facilities prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or constructs on or after the Effective Date.
machine translation, not official
**第十五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は建設をした旧租税特別措置法第六十八条の二十九第二項に規定する特定医療用建物については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第二項 第四十五条の二第二項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十三条第十五項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（次項において「旧効力措置法」という。）第四十五条の二第二項
第三項 適格事後設立 適格現物分配（以下この項において「適格合併等」という。）
適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。） 適格合併等
又は現物出資法人 、現物出資法人又は現物分配法人
又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日 にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。
第四十五条の二第二項 旧効力措置法第四十五条の二第二項
suppl-4191-6/art-117/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-15
With regard to specified medical buildings prescribed in Article 68-29, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (2) Article 45-2, paragraph (2) Article 45-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 93, paragraph (15) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph)
Paragraph (3) qualified post-formation acquisition of assets qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph) qualified merger, etc.
or a corporation making a capital contribution in kind , a corporation making a capital contribution in kind or a corporation making a distribution in kind
or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off , the day before the date of that qualified merger, and for a qualified in-kind distribution that constitutes a distribution of all of the residual assets, the date on which the residual assets pertaining to that qualified in-kind distribution are finalized.
Article 45-2, paragraph (2) Article 45-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
machine translation, not official
**第十六項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日前に締結した旧租税特別措置法第六十八条の三十一第二項に規定する障害者対応設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-117/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-16
The provisions then in force continue to govern contracts for leasing equipment for persons with disabilities, etc. prescribed in Article 68-31, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before April 1, 2008.
machine translation, not official
**第十七項** 新租税特別措置法第六十八条の三十二第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する事業所内託児施設等について適用する。
suppl-4191-6/art-117/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-17
The provisions of Article 68-32, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to in-house childcare facilities, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date.
machine translation, not official
**第十八項** 旧租税特別措置法第六十八条の三十二第一項に規定する農業経営改善計画につき同項の認定を施行日前に受けた同項に規定する農業生産法人の有する同項に規定する農業用の機械及び装置、建物及びその附属設備並びに生物については、同条の規定は、なおその効力を有する。この場合において、同項第一号中「適格事後設立」とあるのは、「適格現物分配」とする。
suppl-4191-6/art-117/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-18
With regard to machinery and equipment for agricultural use, buildings and their associated facilities, and biological assets prescribed in Article 68-32, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an agricultural production corporation prescribed in that paragraph that obtained the certification under that paragraph for its farm management improvement plan prescribed in that paragraph before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "qualified post-formation acquisition of assets" in item (i) of that paragraph is deemed to be replaced with "qualified in-kind distribution".
machine translation, not official
**第十九項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日前に締結した旧租税特別措置法第六十八条の三十四第一項に規定する中心市街地優良賃貸住宅の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-117/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-19
The provisions then in force continue to govern contracts for leasing good-quality rental housing in a central urban area prescribed in Article 68-34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before April 1, 2008.
machine translation, not official
**第二十項** 新租税特別措置法第六十八条の三十四（第三項に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は新築をする同項に規定する高齢者向け優良賃貸住宅について適用する。
suppl-4191-6/art-117/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-20
The provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3)) apply to good-quality rental housing for the elderly prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.
machine translation, not official
**第二十一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十四第三項に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第三項 第四十七条第三項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十三条第二十一項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（次項において「旧効力措置法」という。）第四十七条第三項
第四項 適格事後設立 適格現物分配（以下この項において「適格合併等」という。）
適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。） 適格合併等
又は現物出資法人 、現物出資法人又は現物分配法人
又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日 にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。
第四十七条第三項 旧効力措置法第四十七条第三項
suppl-4191-6/art-117/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-21
With regard to good-quality rental housing for the elderly prescribed in Article 68-34, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (3) Article 47, paragraph (3) Article 47, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 93, paragraph (21) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph)
Paragraph (4) qualified post-formation acquisition of assets qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph) qualified merger, etc.
or a corporation making a capital contribution in kind , a corporation making a capital contribution in kind or a corporation making a distribution in kind
or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off , the day before the date of that qualified merger, and for a qualified in-kind distribution that constitutes a distribution of all of the residual assets, the date on which the residual assets pertaining to that qualified in-kind distribution are finalized.
Article 47, paragraph (3) Article 47, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
machine translation, not official
**第二十二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は建設をした旧租税特別措置法第六十八条の三十四第五項に規定する改良優良賃貸住宅については、なお従前の例による。
suppl-4191-6/art-117/par-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-22
The provisions then in force continue to govern improved good-quality rental housing prescribed in Article 68-34, paragraph (5) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date.
machine translation, not official
### 第百十八条（連結法人である認定農業生産法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc. That Are Consolidated Corporations
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suppl-4191-6/art-118 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-118 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-118
**第一項** 新租税特別措置法第六十八条の六十四及び第六十八条の六十五の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に終了する連結事業年度分の法人税について適用する。
suppl-4191-6/art-118/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-118/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-118/par-1
The provisions of Articles 68-64 and 68-65 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
machine translation, not official
### 第百十九条（連結法人である農業生産法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Agricultural Production Corporations That Are Consolidated Corporations
caption: machine translation, not official
suppl-4191-6/art-119 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-119
**第一項** 旧租税特別措置法第六十八条の六十四第一項の連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に終了する連結事業年度の連結所得の金額の計算については、同条及び旧租税特別措置法第六十八条の六十五の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第六十八条の六十四第一項 第六十一条の二第一項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十六条の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下この条及び次条において「旧効力措置法」という。）第六十一条の二第一項
第六十八条の六十四第二項及び第三項 第六十一条の二第一項 旧効力措置法第六十一条の二第一項
第六十八条の六十四第四項 又は同項 若しくは同項
連結子法人に 連結子法人又は所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正後の租税特別措置法第六十八条の六十四第一項の規定の適用を受ける連結親法人若しくは同項の規定の適用を受ける連結子法人に
第六十八条の六十四第六項 第六十一条の二第一項 旧効力措置法第六十一条の二第一項
「第五十五条第十一項」とあるのは「第六十一条の二第七項 「第五十五条第十一項」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十六条の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下この項において「旧効力単体措置法」という。）第六十一条の二第七項
第六十八条の六十四第二項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百十九条の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第六十八条の六十四第二項
「同条第十一項」とあるのは「第六十一条の二第七項 「同条第十一項」とあるのは「旧効力単体措置法第六十一条の二第七項
第六十八条の六十四第七項 第六十一条の二第七項 旧効力措置法第六十一条の二第七項
第六十八条の六十五第一項 第六十一条の二第一項 旧効力措置法第六十一条の二第一項
適格事後設立 適格現物分配
第六十一条の二第二項 旧効力措置法第六十一条の二第二項
suppl-4191-6/art-119/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-119/par-1
With regard to the calculation of the amount of consolidated income for a consolidated business year ending on or after the Effective Date of a consolidated parent corporation referred to in Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, the provisions of that Article and Article 68-65 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 68-64, paragraph (1) Article 61-2, paragraph (1) Article 61-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 96 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article and the following Article)
Article 68-64, paragraphs (2) and (3) Article 61-2, paragraph (1) Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-64, paragraph (4) "又は同項" (or that paragraph) "若しくは同項" (or that paragraph, joining a smaller group of alternatives)
consolidated subsidiary corporation consolidated subsidiary corporation, or a consolidated parent corporation that is subject to the provisions of Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) or a consolidated subsidiary corporation that is subject to the provisions of that paragraph
Article 68-64, paragraph (6) Article 61-2, paragraph (1) Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 61-2, paragraph (7) the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 61-2, paragraph (7) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 96 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Single-Entity Act on Special Measures Concerning Taxation Kept in Force" in this paragraph)
Article 68-64, paragraph (2) Article 68-64, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 119 of the Supplementary Provisions of that Act
the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 61-2, paragraph (7) the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 61-2, paragraph (7) of the Former Single-Entity Act on Special Measures Concerning Taxation Kept in Force
Article 68-64, paragraph (7) Article 61-2, paragraph (7) Article 61-2, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-65, paragraph (1) Article 61-2, paragraph (1) Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
qualified post-formation acquisition of assets qualified in-kind distribution
Article 61-2, paragraph (2) Article 61-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
machine translation, not official
### 第百二十条（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Consolidated Corporations
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suppl-4191-6/art-120 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-120 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120
**第一項** 新租税特別措置法第六十八条の七十第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に締結した旧租税特別措置法第六十八条の七十第一項に規定する代替資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-120/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-1
The provisions of Article 68-70, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to contracts pertaining to lease transactions without transfer of ownership prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing substitute assets prescribed in Article 68-70, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の七十四（新租税特別措置法第六十五条の三第一項第四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十五号に定める日以後に行う新租税特別措置法第六十八条の七十四第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十八条の七十四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4191-6/art-120/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-2
The provisions of Article 68-74 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-3, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before that date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の七十四第二項及び第三項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年一月一日以後に行う同条第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十八条の七十四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4191-6/art-120/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-120/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-3
The provisions of Article 68-74, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after January 1, 2008, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before that date.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第十一号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十四号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4191-6/art-120/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-120/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-4
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xi) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二十号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4191-6/art-120/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-120/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-5
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xx) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第十六号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十四号に定める日以後に行う同表の第十六号の上欄に掲げる資産の譲渡に係る法人税について適用する。
suppl-4191-6/art-120/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-120/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-6
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xvi) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xvi) of that table that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の七十八及び第六十八条の七十九（新租税特別措置法第六十八条の七十八第十五項第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日以後に締結する同号に規定する所有権移転外リース取引に係る契約について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に締結した旧租税特別措置法第六十八条の七十八第一項に規定する買換資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-120/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-120/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-7
The provisions of Articles 68-78 and 68-79 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 68-78, paragraph (15), item (ii) of the New Act on Special Measures Concerning Taxation) apply to contracts pertaining to lease transactions without transfer of ownership prescribed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing replacement assets prescribed in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before that date.
machine translation, not official
### 第百二十一条（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予に関する経過措置） — Transitional Measures Concerning the Grace Period for Tax Payment under the Special Provisions on Taxation on a Consolidated Corporation's Transactions with Its Foreign Affiliates
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suppl-4191-6/art-121 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-121 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-121
**第一項** 新租税特別措置法第六十八条の八十八の二の規定は、施行日以後に同条第一項の申請が行われる場合について適用する。
suppl-4191-6/art-121/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-121/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-121/par-1
The provisions of Article 68-88-2 of the New Act on Special Measures Concerning Taxation apply in the case where an application under paragraph (1) of that Article is filed on or after the Effective Date.
machine translation, not official
### 第百二十二条（連結法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Subsidiaries, etc. of Consolidated Corporations
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suppl-4191-6/art-122 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-122 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-122
**第一項** 新租税特別措置法第六十八条の九十第一項、第二項及び第六項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する個別課税対象留保金額について適用し、旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する個別課税対象留保金額については、なお従前の例による。
suppl-4191-6/art-122/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-122/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-122/par-1
The provisions of Article 68-90, paragraphs (1), (2) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for a business year of a specified foreign subsidiary, etc. prescribed in that paragraph ending on or after the Effective Date, and to the individually taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a business year of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, and the individually taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の九十第七項及び第八項の規定は、同条第七項に規定する外国信託の受託者の当該外国信託に係る信託法施行日以後に終了する事業年度に係る同項の規定により適用される同条第一項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する個別課税対象留保金額について適用する。
suppl-4191-6/art-122/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-122/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-122/par-2
The provisions of Article 68-90, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article, as applied pursuant to the provisions of paragraph (7) of that Article, for a business year of the trustee of a foreign trust prescribed in paragraph (7) of that Article pertaining to that foreign trust ending on or after the Trust Act Effective Date, and to the individually taxable retained amount prescribed in paragraph (1) of that Article pertaining to that amount of applicable retained income.
machine translation, not official
### 第百二十三条（連結法人の特定外国信託に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Trusts of Consolidated Corporations
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suppl-4191-6/art-123 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-123 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-123
**第一項** 旧租税特別措置法第六十八条の九十三の二第一項に規定する特定外国信託の信託法施行日前に終了した同項に規定する計算期間に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する個別課税対象留保金額については、なお従前の例による。
suppl-4191-6/art-123/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-123/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-123/par-1
The provisions then in force continue to govern the amount of applicable retained income prescribed in Article 68-93-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a calculation period prescribed in that paragraph of a specified foreign trust prescribed in that paragraph that ended before the Trust Act Effective Date, and the individually taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
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### 第百二十四条（特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on the Income of the Specified Foreign Corporations of a Consolidated Corporation That Is a Specially-Related Shareholder
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suppl-4191-6/art-124 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-124 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-124
**第一項** 新租税特別措置法第六十八条の九十三の六の規定は、平成十九年十月一日以後に同条第一項に規定する特定関係が生ずる場合について適用する。
suppl-4191-6/art-124/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-124/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-124/par-1
The provisions of Article 68-93-6 of the New Act on Special Measures Concerning Taxation apply in the case where a specified relationship prescribed in paragraph (1) of that Article arises on or after October 1, 2007.
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### 第百二十五条（連結法人の特定地域雇用会社等に対する寄附金の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies, etc. by Consolidated Corporations
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suppl-4191-6/art-125 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-125 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-125
**第一項** 新租税特別措置法第六十八条の九十六の二の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に支出する同条第一項又は第二項に規定する寄附金について適用する。
suppl-4191-6/art-125/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-125/par-1
The provisions of Article 68-96-2 of the New Act on Special Measures Concerning Taxation apply to donations prescribed in paragraph (1) or (2) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date.
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### 第百二十六条（連結法人の転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Conversion or Closure Subsidies, etc. of Consolidated Corporations
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suppl-4191-6/art-126 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-126 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-126
**第一項** 新租税特別措置法第六十八条の百二の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日以後に締結する同条第二項に規定する所有権移転外リース取引に係る契約について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に締結した旧租税特別措置法第六十八条の百二第二項に規定する固定資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-126/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-126/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-126/par-1
The provisions of Article 68-102 of the New Act on Special Measures Concerning Taxation apply to contracts pertaining to lease transactions without transfer of ownership prescribed in paragraph (2) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing fixed assets prescribed in Article 68-102, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before that date.
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### 第百二十七条（連結法人の組合事業等による損失がある場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where a Consolidated Corporation Has Losses from Partnership Business, etc.
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suppl-4191-6/art-127 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-127
**第一項** 新租税特別措置法第六十八条の百五の二（同条第一項に規定する特定受益者に係る部分に限る。）の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては、信託法施行日以後に遺言がされたものに限る。）及び信託法施行日以後に信託の同条第四項に規定する受益者たる地位（信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。以下この条において「旧信託」という。）にあっては、第二条の規定による改正前の法人税法第十二条第一項各号に掲げる場合の区分に応じ当該各号に定める者（以下この条において「旧受益者」という。）たる地位）の承継を受ける連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の当該承継（適格合併、適格分割、適格現物出資又は適格事後設立により信託法施行日前から旧受益者であった者（遺言によってされた旧信託にあっては、その効力が生じた時から旧受益者であった者を含む。）からその地位の承継を受ける場合のその承継を除く。次項において同じ。）に係る信託について適用する。
suppl-4191-6/art-127/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-127/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-127/par-1
The provisions of Article 68-105-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to a specified beneficiary prescribed in paragraph (1) of that Article) apply to trusts that become effective on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date), and to trusts pertaining to the succession of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that succeeds, on or after the Trust Act Effective Date, to the position of beneficiary prescribed in paragraph (4) of that Article of a trust (for a trust that became effective before the Trust Act Effective Date (including, for a trust created by will, one for which the will was made before the Trust Act Effective Date, and excluding new-law trusts; hereinafter referred to as an "old trust" in this Article), the position of a person specified in each item of Article 12, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2, according to the categories of cases listed in those items (hereinafter referred to as a "former beneficiary" in this Article)) (excluding a succession in the case where the corporation succeeds to that position, through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets, from a person who had been a former beneficiary since before the Trust Act Effective Date (including, for an old trust created by will, a person who had been a former beneficiary since the time it became effective); the same applies in the following paragraph).
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**第二項** 旧信託の旧受益者たる地位の承継を受ける者について新租税特別措置法第六十八条の百五の二の規定を適用する場合には、同条第一項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
同条第一項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百五条第二項の規定により読み替えられた同法第十二条の規定による改正後の租税特別措置法第六十七条の十二第一項
同条第三項第一号 第六十七条の十二第三項第一号
信託（ 信託（同法
suppl-4191-6/art-127/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-127/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-127/par-2
With regard to the application of the provisions of Article 68-105-2 of the New Act on Special Measures Concerning Taxation to a person who succeeds to the position of former beneficiary of an old trust, the terms listed in the left-hand column of the following table in paragraph (1) of that Article are deemed to be replaced with the terms listed in the right-hand column of that table.
paragraph (1) of that Article Article 67-12, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), as replaced pursuant to the provisions of Article 105, paragraph (2) of the Supplementary Provisions of that Act
paragraph (3), item (i) of that Article Article 67-12, paragraph (3), item (i)
trust ( trust (that Act
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### 第百二十八条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Shareholders, etc. in the Event of a Specified Merger, etc.
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suppl-4191-6/art-128 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-128 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-128
**第一項** 新租税特別措置法第六十八条の百九の二の規定は、平成十九年十月一日以後に合併、分割型分割又は株式交換が行われる場合について適用する。
suppl-4191-6/art-128/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-128/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-128/par-1
The provisions of Article 68-109-2 of the New Act on Special Measures Concerning Taxation apply in the case where a merger, company split by split-off or share exchange is carried out on or after October 1, 2007.
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### 第百二十九条（外国特定目的信託の利益の分配に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Distribution of Profits from Foreign Special Purpose Trusts
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suppl-4191-6/art-129 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-129 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-129
**第一項** 新租税特別措置法第六十八条の百十第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が信託法施行日以後に受けるべき同項に規定する外国特定目的信託の利益の分配の額（信託法施行日以後に効力が生ずる新租税特別措置法第六十八条の三の二第一項に規定する特定目的信託（新法信託を含む。）に係るものに限る。）について適用する。
suppl-4191-6/art-129/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-129/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-129/par-1
The provisions of Article 68-110, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the amount of distribution of profits from a foreign special purpose trust prescribed in that paragraph (limited to that pertaining to a specified-purpose trust prescribed in Article 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (including a new-law trust) that becomes effective on or after the Trust Act Effective Date) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation is to receive on or after the Trust Act Effective Date.
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### 第百三十条（外国特定投資信託の収益の分配に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Distribution of Proceeds from Foreign Special Investment Trusts
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suppl-4191-6/art-130 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-130 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-130
**第一項** 新租税特別措置法第六十八条の百十一第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が信託法施行日以後に受けるべき同項に規定する外国特定投資信託の収益の分配の額（信託法施行日以後に効力が生ずる新租税特別措置法第六十八条の三の三第一項に規定する特定投資信託（新法信託を含む。）に係るものに限る。）について適用する。
suppl-4191-6/art-130/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-130/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-130/par-1
The provisions of Article 68-111, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the amount of distribution of proceeds from a foreign special investment trust prescribed in that paragraph (limited to that pertaining to a specified investment trust prescribed in Article 68-3-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (including a new-law trust) that becomes effective on or after the Trust Act Effective Date) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation is to receive on or after the Trust Act Effective Date.
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### 第百三十一条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4191-6/art-131 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-131 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131
**第一項** 新租税特別措置法第六十九条の四及び第六十九条の五の規定は、平成十九年一月一日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）により取得する財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-4191-6/art-131/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-131/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131/par-1
The provisions of Articles 69-4 and 69-5 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) on or after January 1, 2007, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
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**第二項** 新租税特別措置法第七十条第十一項及び第十二項の規定は、相続又は遺贈により財産を取得した者が施行日以後に金銭の贈与（贈与をした者の死亡により効力を生ずる贈与を除く。次項において同じ。）をする場合について適用する。
suppl-4191-6/art-131/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-131/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131/par-2
The provisions of Article 70, paragraphs (11) and (12) of the New Act on Special Measures Concerning Taxation apply in the case where a person who acquired property by inheritance or bequest makes a gift of money (excluding a gift that takes effect upon the death of the donor; the same applies in the following paragraph) on or after the Effective Date.
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**第三項** 新租税特別措置法第七十条の三及び第七十条の三の二の規定は、平成十九年一月一日以後に贈与により取得する新租税特別措置法第七十条の三第三項第五号に規定する住宅取得等資金に係る贈与税について適用し、同日前に贈与により取得した旧租税特別措置法第七十条の三第三項第五号に規定する住宅取得等資金に係る贈与税については、なお従前の例による。
suppl-4191-6/art-131/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-131/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131/par-3
The provisions of Articles 70-3 and 70-3-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in Article 70-3, paragraph (3), item (v) of the New Act on Special Measures Concerning Taxation that are acquired by gift on or after January 1, 2007, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in Article 70-3, paragraph (3), item (v) of the Former Act on Special Measures Concerning Taxation that were acquired by gift before that date.
machine translation, not official
**第四項** 施行日から附則第一条第八号に定める日の前日までの間における新租税特別措置法第七十条の三の三の規定の適用については、同条第三項第二号イ中「金融商品取引法」とあるのは「証券取引法」と、「金融商品取引所」とあるのは「証券取引所」とする。
suppl-4191-6/art-131/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-131/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131/par-4
With regard to the application of the provisions of Article 70-3-3 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (viii) of the Supplementary Provisions, the phrase "Financial Instruments and Exchange Act" in paragraph (3), item (ii), (a) of that Article is deemed to be replaced with "Securities and Exchange Act", and the phrase "financial instruments exchange" with "securities exchange".
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### 第百三十二条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4191-6/art-132 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-132 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132
**第一項** 新租税特別措置法第七十四条（第四号に係る部分を除く。）の規定は、施行日以後に新築をし、又は取得をする同条に規定する住宅用家屋を目的とする抵当権の設定の登記に係る登録免許税について適用し、施行日前に新築をし、又は取得をした旧租税特別措置法第七十四条に規定する住宅用家屋を目的とする抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-4191-6/art-132/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-132/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-1
The provisions of Article 74 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to item (iv)) apply to registration and license tax on the registration of the creation of a mortgage on a house for residential use prescribed in that Article that is newly built or acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the creation of a mortgage on a house for residential use prescribed in Article 74 of the Former Act on Special Measures Concerning Taxation that was newly built or acquired before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第七十四条（第四号に係る部分に限る。）の規定は、同号の住宅用家屋の新築等をするための資金の貸付けに係る債権で独立行政法人住宅金融支援機構が同号の業務により金融機関から譲り受けた貸付債権（当該金融機関が平成十九年四月一日以後に申込みを受理する資金の貸付けに係るものに限る。）について適用する。
suppl-4191-6/art-132/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-132/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-2
The provisions of Article 74 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iv)) apply to loan claims, being claims pertaining to loans of funds for the new construction, etc. of a house for residential use referred to in that item, that the Japan Housing Finance Agency has acquired by assignment from a financial institution through the business referred to in that item (limited to those pertaining to loans of funds for which that financial institution accepts the application on or after April 1, 2007).
machine translation, not official
**第三項** 新租税特別措置法第七十七条の規定は、同条に規定する政令で定める者が施行日以後に同条に規定する土地の取得をする場合における当該土地の所有権の移転の登記に係る登録免許税について適用し、農業を営む者が施行日前に旧租税特別措置法第七十七条に規定する土地の取得をした場合における当該土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4191-6/art-132/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-132/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-3
The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land prescribed in that Article in the case where a person specified by Cabinet Order prescribed in that Article acquires that land on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation in the case where a person engaged in agriculture acquired that land before the Effective Date.
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**第四項** 森林組合が、施行日前に旧租税特別措置法第七十八条の二第三項に規定する権利義務の承継をした場合における不動産の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4191-6/art-132/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-132/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-4
The provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property in the case where a forestry cooperative succeeded to rights and obligations prescribed in Article 78-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
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**第五項** 商工組合中央金庫が、施行日から平成二十年九月三十日までの間に旧租税特別措置法第七十八条の三第一項に規定する業務に係る債権を担保するために受ける抵当権（企業担保権を含む。以下第七項までにおいて同じ。）の設定の登記又は登録に係る登録免許税については、同条第一項の規定は、なおその効力を有する。この場合において、同項中「平成十九年三月三十一日」とあるのは、「平成二十年九月三十日」とする。
suppl-4191-6/art-132/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-132/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-5
With regard to registration and license tax on the registration or recording of the creation of a mortgage (including an enterprise mortgage; the same applies hereinafter up to paragraph (7)) that the Shoko Chukin Bank receives, during the period from the Effective Date to September 30, 2008, to secure claims pertaining to the business prescribed in Article 78-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of paragraph (1) of that Article remain in force. In this case, the phrase "March 31, 2007" in that paragraph is deemed to be replaced with "September 30, 2008".
machine translation, not official
**第六項** 株式会社商工組合中央金庫が、平成二十年十月一日から株式会社商工組合中央金庫法の廃止の日の前日又は同法の施行の日から七年を経過する日のいずれか早い日までの間に同法第二十一条第一項第二号及び第四項第一号に掲げる業務（同法第六条第一項第二号から第十号までに掲げるものであって株式会社商工組合中央金庫の株主であるもの及びその直接又は間接の構成員に対するものに限る。）に係る債権を担保するために受ける抵当権の設定の登記又は登録に係る登録免許税については、旧租税特別措置法第七十八条の三第一項の規定は、なおその効力を有する。この場合において、同項中「租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号。以下この条において「昭和四十八年改正法」という。）の施行の日の翌日から平成十九年三月三十一日」とあるのは「平成二十年十月一日から株式会社商工組合中央金庫法（平成十九年法律第七十四号）の廃止の日の前日又は同法の施行の日から七年を経過する日のいずれか早い日」と、「商工組合中央金庫が商工組合中央金庫法第二十八条第一項第一号及び第二号に掲げる業務」とあるのは「株式会社商工組合中央金庫が同法第二十一条第一項第二号及び第四項第一号に掲げる業務（同法第六条第一項第二号から第十号までに掲げるものであつて株式会社商工組合中央金庫の株主であるもの及びその直接又は間接の構成員に対するものに限る。）」と、「含む。以下この条において同じ」とあるのは「含む」と、「税率は」とあるのは「税率は、株式会社商工組合中央金庫が同法第二十一条第一項第二号に掲げる業務のうち同法第六条第一項第十二号に掲げるものに対するものを行う場合には財務省令で定めるところにより登記又は登録を受けるものに限り」と、「千分の一」とあるのは「不動産、船舶、ダム使用権、鉱業権、砂鉱権、租鉱権、特定鉱業権又は漁業権若しくは入漁権の抵当権の設定の登記又は登録にあつては千分の三とし、航空機又は農業用動産、建設機械若しくは自動車の抵当権の設定の登記又は登録にあつては千分の二・五とし、工場財団、鉱業財団、漁業財団、港湾運送事業財団、道路交通事業財団、自動車交通事業財団若しくは観光施設財団若しくは鉄道財団、軌道財団若しくは運河財団の抵当権又は企業担保権の設定の登記又は登録にあつては千分の二」とする。
suppl-4191-6/art-132/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-132/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-6
With regard to registration and license tax on the registration or recording of the creation of a mortgage that Shoko Chukin Bank Limited receives, during the period from October 1, 2008 to the day before the date of abolition of the Shoko Chukin Bank Limited Act or the day on which seven years have elapsed from the date of enforcement of that Act, whichever comes earlier, to secure claims pertaining to the business listed in Article 21, paragraph (1), item (ii) and paragraph (4), item (i) of that Act (limited to business for persons listed in Article 6, paragraph (1), items (ii) through (x) of that Act that are shareholders of Shoko Chukin Bank Limited, and for their direct or indirect members), the provisions of Article 78-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in that paragraph, the phrase "from the day following the date of enforcement of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973; referred to as the "1973 Amendment Act" in this Article) to March 31, 2007" is deemed to be replaced with "from October 1, 2008 to the day before the date of abolition of the Shoko Chukin Bank Limited Act (Act No. 74 of 2007) or the day on which seven years have elapsed from the date of enforcement of that Act, whichever comes earlier", the phrase "the business listed in Article 28, paragraph (1), items (i) and (ii) of the Shoko Chukin Bank Act by the Shoko Chukin Bank" is deemed to be replaced with "the business listed in Article 21, paragraph (1), item (ii) and paragraph (4), item (i) of that Act by Shoko Chukin Bank Limited (limited to business for persons listed in Article 6, paragraph (1), items (ii) through (x) of that Act that are shareholders of Shoko Chukin Bank Limited, and for their direct or indirect members)", the phrase "including; the same applies hereinafter in this Article" is deemed to be replaced with "including", the phrase "the tax rate is" is deemed to be replaced with "the tax rate, limited, in the case where Shoko Chukin Bank Limited carries out, out of the business listed in Article 21, paragraph (1), item (ii) of that Act, the business for persons listed in Article 6, paragraph (1), item (xii) of that Act, to a registration or recording received as specified by Order of the Ministry of Finance, is", and the phrase "1/1,000" is deemed to be replaced with "3/1,000 for the registration or recording of the creation of a mortgage on real property, a vessel, a dam usage right, a mining right, a placer mining right, a mining lease right, a specified mining right, or a fishery right or a fishing access right, 2.5/1,000 for the registration or recording of the creation of a mortgage on an aircraft, or on agricultural movables, construction machinery or a motor vehicle, and 2/1,000 for the registration or recording of the creation of a mortgage on a factory foundation, a mining foundation, a fishery foundation, a port transport business foundation, a road transport business foundation, a motor vehicle transport business foundation or a tourist facility foundation, or on a railway foundation, a tramway foundation or a canal foundation, or of an enterprise mortgage".
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**第七項** 前項の場合において、株式会社商工組合中央金庫が平成二十年十月一日から平成二十五年三月三十一日までの間に同項の業務に係る債権を担保するために抵当権の設定の登記又は登録を受けるときにおける同項の規定の適用については、同項中「千分の三」とあるのは「千分の二」と、「千分の二・五」とあり、及び「千分の二」とあるのは「千分の一・五」とする。
suppl-4191-6/art-132/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-132/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-7
In the case referred to in the preceding paragraph, with regard to the application of the provisions of that paragraph when Shoko Chukin Bank Limited receives the registration or recording of the creation of a mortgage to secure claims pertaining to the business referred to in that paragraph during the period from October 1, 2008 to March 31, 2013, the phrase "3/1,000" in that paragraph is deemed to be replaced with "2/1,000", and the phrases "2.5/1,000" and "2/1,000" are deemed to be replaced with "1.5/1,000".
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**第八項** 新租税特別措置法第八十条第一項の規定は、附則第一条第十六号に定める日以後にされる同項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税について適用し、同日前にされた旧租税特別措置法第八十条第一項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4191-6/art-132/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-132/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-8
The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the matters listed in the items of that paragraph pertaining to a certification prescribed in that paragraph that is granted on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a certification prescribed in that paragraph that was granted before that date.
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**第九項** 施行日前に旧租税特別措置法第八十三条第一項に規定する国土交通大臣の認定を受けた場合における同項に規定する事業区域内の土地の所有権の移転の登記又は同条第二項に規定する建築物の所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-4191-6/art-132/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-132/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-9
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land within the project area prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation or the registration of preservation of ownership of a building prescribed in paragraph (2) of that Article, in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in paragraph (1) of that Article was obtained before the Effective Date.
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**第十項** 新租税特別措置法第八十三条第三項の規定は、施行日以後に同条第二項に規定する国土交通大臣の認定を受ける場合における同条第三項に規定する建築物の所有権の保存の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条第三項に規定する国土交通大臣の認定を受けた場合における同条第五項に規定する建築物の所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-4191-6/art-132/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-132/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-10
The provisions of Article 83, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of a building prescribed in paragraph (3) of that Article in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in paragraph (2) of that Article is obtained on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of a building prescribed in paragraph (5) of that Article in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in Article 83, paragraph (3) of the Former Act on Special Measures Concerning Taxation was obtained before the Effective Date.
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### 第百三十三条（消費税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Consumption Tax
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suppl-4191-6/art-133 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-133 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-133
**第一項** 旧租税特別措置法第八十六条の四第一項に規定する普通乗用自動車で、同項に規定する期間内に国内において譲渡が行われたもの又は保税地域から引き取られたものに係る消費税については、なお従前の例による。
suppl-4191-6/art-133/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-133/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-133/par-1
The provisions then in force continue to govern consumption tax on standard passenger motor vehicles prescribed in Article 86-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were transferred in Japan or taken out of a bonded area within the period prescribed in that paragraph.
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**第二項** 旧租税特別措置法第八十六条の五第一項に規定する事業者の同項に規定する期間内に終了した同項の課税期間に係る消費税については、なお従前の例による。
suppl-4191-6/art-133/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-133/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-133/par-2
The provisions then in force continue to govern consumption tax for a taxable period referred to in Article 86-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a business operator prescribed in that paragraph that ended within the period prescribed in that paragraph.
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**第三項** 新租税特別措置法第八十六条の五の規定は、信託法施行日以後に効力が生ずる第六条の規定による改正後の消費税法第十五条第一項に規定する法人課税信託（遺言によってされた信託に該当するものにあっては信託法施行日以後に遺言がされたものに限り、新法信託に該当するものを含む。）について適用する。
suppl-4191-6/art-133/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-133/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-133/par-3
The provisions of Article 86-5 of the New Act on Special Measures Concerning Taxation apply to a trust subject to corporate taxation prescribed in Article 15, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 6 that becomes effective on or after the Trust Act Effective Date (for one that falls under a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date, and including one that falls under a new-law trust).
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### 第百五十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4191-6/art-157 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-157 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-157
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4191-6/art-157/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-157/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-157/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百五十八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4191-6/art-158 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-158 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-158
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4191-6/art-158/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-158/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-158/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一九年三月三一日法律第二三号
suppl-4191-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23
### 第一条（施行期日） — Effective Date
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suppl-4191-23/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-1
**第一項** この法律は、平成十九年四月一日から施行し、平成十九年度の予算から適用する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行し、第二条第一項第四号、第十六号及び第十七号、第二章第四節、第十六節及び第十七節並びに附則第四十九条から第六十五条までの規定は、平成二十年度の予算から適用する。
suppl-4191-23/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-1/par-1
This Act comes into effect on April 1, 2007, and applies from the budget for fiscal year 2007; provided, however, that the provisions listed in the following items come into effect on the date specified in the respective items, and the provisions of Article 2, paragraph (1), items (iv), (xvi) and (xvii), Chapter II, Sections 4, 16 and 17, and Article 49 through Article 65 of the Supplementary Provisions apply from the budget for fiscal year 2008.
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**一** 附則第二百六十六条、第二百六十八条、第二百七十三条、第二百七十六条、第二百七十九条、第二百八十四条、第二百八十六条、第二百八十八条、第二百八十九条、第二百九十一条、第二百九十二条、第二百九十五条、第二百九十八条、第二百九十九条、第三百二条、第三百十七条、第三百二十二条、第三百二十四条、第三百二十八条、第三百四十三条、第三百四十五条、第三百四十七条、第三百四十九条、第三百五十二条、第三百五十三条、第三百五十九条、第三百六十条、第三百六十二条、第三百六十五条、第三百六十八条、第三百六十九条、第三百八十条、第三百八十三条及び第三百八十六条の規定 平成二十年四月一日
suppl-4191-23/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-1/par-1/item-1
The provisions of Article 266, Article 268, Article 273, Article 276, Article 279, Article 284, Article 286, Article 288, Article 289, Article 291, Article 292, Article 295, Article 298, Article 299, Article 302, Article 317, Article 322, Article 324, Article 328, Article 343, Article 345, Article 347, Article 349, Article 352, Article 353, Article 359, Article 360, Article 362, Article 365, Article 368, Article 369, Article 380, Article 383, and Article 386: April 1, 2008.
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### 第三百八十五条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4191-23/art-385 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-385 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-385
**第一項** 附則第二百八十七条の規定による改正後の租税特別措置法第四十一条の十二第九項第一号、第二号、第四号、第五号、第七号及び第八号の規定は、附則第二百八十七条の規定の施行の日以後に発行される同項に規定する特定短期公社債について適用し、同日前に発行された同条の規定による改正前の租税特別措置法第四十一条の十二第九項に規定する特定短期公社債については、なお従前の例による。
suppl-4191-23/art-385/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-385/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-385/par-1
The provisions of Article 41-12, paragraph (9), items (i), (ii), (iv), (v), (vii) and (viii) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 287 of the Supplementary Provisions apply to specified short-term public and corporate bonds prescribed in that paragraph that are issued on or after the date on which the provisions of Article 287 of the Supplementary Provisions come into effect, and the provisions then in force continue to govern specified short-term public and corporate bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of that Article that were issued before that date.
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### 第三百八十六条
suppl-4191-23/art-386 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-386 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-386
**第一項** 附則第二百八十八条の規定による改正後の租税特別措置法第四十一条の十二第九項第七号の規定は、附則第二百八十八条の規定の施行の日以後に発行される同項に規定する特定短期公社債について適用し、同日前に発行された同条の規定による改正前の租税特別措置法第四十一条の十二第九項に規定する特定短期公社債については、なお従前の例による。
suppl-4191-23/art-386/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-386/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-386/par-1
The provisions of Article 41-12, paragraph (9), item (vii) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 288 of the Supplementary Provisions apply to specified short-term public and corporate bonds prescribed in that paragraph that are issued on or after the date on which the provisions of Article 288 of the Supplementary Provisions come into effect, and the provisions then in force continue to govern specified short-term public and corporate bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of that Article that were issued before that date.
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### 第三百九十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4191-23/art-391 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-391 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-391
**第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4191-23/art-391/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-391/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-391/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第三百九十二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4191-23/art-392 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-392 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-392
**第一項** 附則第二条から第六十五条まで、第六十七条から第二百五十九条まで及び第三百八十二条から前条までに定めるもののほか、この法律の施行に関し必要となる経過措置は、政令で定める。
suppl-4191-23/art-392/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-392/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-392/par-1
Beyond what is provided for in Article 2 through Article 65, Article 67 through Article 259, and Article 382 through the preceding Article of the Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一九年四月二三日法律第三〇号
suppl-4191-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30 · https://japanlaw.org/l/332AC0000000026/suppl-4191-30
### 第一条（施行期日） — Effective Date
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suppl-4191-30/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-30/art-1
**第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4191-30/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-30/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 略
suppl-4191-30/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-30/art-1/par-1/item-1
Omitted
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**一の二** 第一条中雇用保険法の目次の改正規定、同法第六条、第十三条、第十四条、第十七条第一項及び第二項、第三十五条、第三十七条第一項、第三十七条の二第二項、第三十七条の三第一項、第三十七条の五、第三十八条第三項、第三十九条、第四十条第一項、第五十六条第二項、第六十一条の四、第六十一条の七第二項、第七十二条第一項、附則第三条並びに附則第七条の改正規定並びに同法附則に三条を加える改正規定（同法附則第十条を加える部分を除く。）並びに第三条中船員保険法第三十三条ノ三、第三十三条ノ十第三項、第三十三条ノ十二第三項、第三十三条ノ十六ノ二第一項、第三十三条ノ十六ノ四第一項第一号及び第三十四条の改正規定、同法第三十六条に一項を加える改正規定、同法第五十九条第五項第一号の改正規定（「第三十三条ノ三第二項各号」を「第三十三条ノ三第三項各号」に改める部分に限る。）、同項第二号の改正規定、同法第六十条第一項第一号の改正規定（「第三十三条ノ三第二項各号」を「第三十三条ノ三第三項各号」に改める部分に限る。）、同項第二号の改正規定、同項第三号の改正規定（「第三十三条ノ三第二項各号」を「第三十三条ノ三第三項各号」に改める部分に限る。）、同項第四号の改正規定、同法附則第二十三項の改正規定並びに同法附則第二十四項の次に六項を加える改正規定（同法附則第二十五項から第二十八項までを加える部分を除く。）並びに附則第三条から第五条まで、第十条、第十一条、第十三条、第十四条、第十六条、第十七条、第六十一条、第六十三条、第六十六条及び第六十九条の規定、附則第七十条中国家公務員共済組合法（昭和三十三年法律第百二十八号）附則第十一条の次に一条を加える改正規定並びに同法附則第十二条の八の二第一項及び第五項の改正規定、附則第七十四条及び第七十五条の規定、附則第七十六条中地方公務員等共済組合法（昭和三十七年法律第百五十二号）附則第十七条の次に一条を加える改正規定並びに同法附則第二十六条の二第一項及び第四項の改正規定、附則第九十五条の規定並びに附則第百二十七条中郵政民営化法等の施行に伴う関係法律の整備等に関する法律（平成十七年法律第百二号）附則第八十七条第一項の改正規定 平成十九年十月一日
suppl-4191-30/art-1/par-1/item-1-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30/art-1/par-1/item-1-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-30/art-1/par-1/item-1-2
the provisions amending the table of contents of the Employment Insurance Act, Article 6, Article 13, Article 14, Article 17, paragraphs (1) and (2), Article 35, Article 37, paragraph (1), Article 37-2, paragraph (2), Article 37-3, paragraph (1), Article 37-5, Article 38, paragraph (3), Article 39, Article 40, paragraph (1), Article 56, paragraph (2), Article 61-4, Article 61-7, paragraph (2), Article 72, paragraph (1), and Article 3 and Article 7 of the Supplementary Provisions of that Act, and the provisions adding three Articles to the Supplementary Provisions of that Act (excluding the part adding Article 10 of the Supplementary Provisions of that Act), in Article 1; the provisions amending Article 33-3, Article 33-10, paragraph (3), Article 33-12, paragraph (3), Article 33-16-2, paragraph (1), Article 33-16-4, paragraph (1), item (i), and Article 34 of the Mariners Insurance Act, the provisions adding one paragraph to Article 36 of that Act, the provisions amending Article 59, paragraph (5), item (i) of that Act (limited to the part replacing "the items of Article 33-3, paragraph (2)" with "the items of Article 33-3, paragraph (3)"), the provisions amending item (ii) of that paragraph, the provisions amending Article 60, paragraph (1), item (i) of that Act (limited to the part replacing "the items of Article 33-3, paragraph (2)" with "the items of Article 33-3, paragraph (3)"), the provisions amending item (ii) of that paragraph, the provisions amending item (iii) of that paragraph (limited to the part replacing "the items of Article 33-3, paragraph (2)" with "the items of Article 33-3, paragraph (3)"), the provisions amending item (iv) of that paragraph, the provisions amending paragraph (23) of the Supplementary Provisions of that Act, and the provisions adding six paragraphs after paragraph (24) of the Supplementary Provisions of that Act (excluding the part adding paragraphs (25) through (28) of the Supplementary Provisions of that Act), in Article 3; the provisions of Articles 3 through 5, Article 10, Article 11, Article 13, Article 14, Article 16, Article 17, Article 61, Article 63, Article 66 and Article 69 of the Supplementary Provisions; the provisions adding one Article after Article 11 of the Supplementary Provisions of the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) and the provisions amending Article 12-8-2, paragraphs (1) and (5) of the Supplementary Provisions of that Act, in Article 70 of the Supplementary Provisions; the provisions of Articles 74 and 75 of the Supplementary Provisions; the provisions adding one Article after Article 17 of the Supplementary Provisions of the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962) and the provisions amending Article 26-2, paragraphs (1) and (4) of the Supplementary Provisions of that Act, in Article 76 of the Supplementary Provisions; the provisions of Article 95 of the Supplementary Provisions; and the provisions amending Article 87, paragraph (1) of the Supplementary Provisions of the Act on the Arrangement of Related Acts for the Enforcement of the Postal Service Privatization Act, etc. (Act No. 102 of 2005) in Article 127 of the Supplementary Provisions: October 1, 2007;
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### 第百四十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4191-30/art-141 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30/art-141 · https://japanlaw.org/l/332AC0000000026/suppl-4191-30/art-141
**第一項** この法律（附則第一条各号に掲げる規定については、当該各規定。以下この項において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4191-30/art-141/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30/art-141/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-30/art-141/par-1
With regard to the application of penal provisions to an act committed before the enforcement of this Act (with respect to the provisions listed in the items of Article 1 of the Supplementary Provisions, the respective provisions concerned; the same applies hereinafter in this paragraph), and to an act committed after the enforcement of this Act in the case where the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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## 附 則 平成一九年六月一日法律第七四号
suppl-4191-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-74 · https://japanlaw.org/l/332AC0000000026/suppl-4191-74
### 第一条（施行期日） — Effective Date
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suppl-4191-74/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-74/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-74/art-1
**第一項** この法律は、平成二十年十月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4191-74/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-74/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-74/art-1/par-1
This Act comes into effect on October 1, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 附則第三条から第二十二条まで、第二十五条から第三十条まで、第百一条及び第百二条の規定 公布の日から起算して六月を超えない範囲内において政令で定める日
suppl-4191-74/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-74/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-74/art-1/par-1/item-1
the provisions of Articles 3 through 22, Articles 25 through 30, Article 101, and Article 102 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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### 第百一条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4191-74/art-101 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-74/art-101 · https://japanlaw.org/l/332AC0000000026/suppl-4191-74/art-101
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4191-74/art-101/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-74/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-74/art-101/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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## 附 則 平成一九年六月二七日法律第九六号
suppl-4191-96 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-96 · https://japanlaw.org/l/332AC0000000026/suppl-4191-96
### 第一条（施行期日） — Effective Date
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suppl-4191-96/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-96/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-96/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4191-96/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-96/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-96/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成一九年七月六日法律第一〇九号
suppl-4191-109 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-109 · https://japanlaw.org/l/332AC0000000026/suppl-4191-109
### 第一条（施行期日） — Effective Date
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suppl-4191-109/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-109/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-109/art-1
**第一項** この法律は、平成二十二年四月一日までの間において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4191-109/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-109/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-109/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period ending on April 1, 2010; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一** 附則第三条から第六条まで、第八条、第九条、第十二条第三項及び第四項、第二十九条並びに第三十六条の規定、附則第六十三条中健康保険法等の一部を改正する法律（平成十八年法律第八十三号）附則第十八条第一項の改正規定、附則第六十四条中特別会計に関する法律（平成十九年法律第二十三号）附則第二十三条第一項、第六十七条第一項及び第百九十一条の改正規定並びに附則第六十六条及び第七十五条の規定 公布の日
suppl-4191-109/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-109/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-109/art-1/par-1/item-1
The provisions of Article 3 to Article 6, Article 8, Article 9, Article 12, paragraphs (3) and (4), Article 29, and Article 36 of the Supplementary Provisions, the provision amending Article 18, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. (Act No. 83 of 2006) in Article 63 of the Supplementary Provisions, the provisions amending Article 23, paragraph (1), Article 67, paragraph (1), and Article 191 of the Supplementary Provisions of the Act on Special Accounts (Act No. 23 of 2007) in Article 64 of the Supplementary Provisions, and the provisions of Article 66 and Article 75 of the Supplementary Provisions: the date of promulgation
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## 附 則 平成一九年七月六日法律第一一一号
suppl-4191-111 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-111 · https://japanlaw.org/l/332AC0000000026/suppl-4191-111
### 第一条（施行期日） — Effective Date
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suppl-4191-111/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-111/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-111/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4191-111/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-111/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-111/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 平成二〇年三月三一日法律第八号
suppl-4201-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-8 · https://japanlaw.org/l/332AC0000000026/suppl-4201-8
### 第一条（施行期日） — Effective Date
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suppl-4201-8/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-8/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-8/art-1
**第一項** この法律は、平成二十年四月一日から施行する。
suppl-4201-8/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-8/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-8/art-1/par-1
This Act comes into effect as of April 1, 2008.
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### 第二十三条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4201-8/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-8/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4201-8/art-23
**第一項** 個人が施行日前に行った前条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第三十三条第一項第三号、第三十三条の二第一項第二号、第三十三条の三第一項又は第三十四条の三第二項第七号に規定する土地等の譲渡については、なお従前の例による。
suppl-4201-8/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-8/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-8/art-23/par-1
The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 33, paragraph (1), item (iii), Article 33-2, paragraph (1), item (ii), Article 33-3, paragraph (1) or Article 34-3, paragraph (2), item (vii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) that an individual carried out before the Effective Date.
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**第二項** 施行日以後に新研究所法附則第九条第一項に規定する業務のうち旧機構法第十一条第一項第七号イ若しくは第八号の事業又は新研究所法附則第十一条第一項に規定する業務のうち森林開発公団法の一部を改正する法律（平成十一年法律第七十号）附則第八条の規定による廃止前の農用地整備公団法（昭和四十九年法律第四十三号。以下「旧農用地整備公団法」という。）第十九条第一項第一号イ若しくは第二号の事業が施行された場合における租税特別措置法第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項及び第三十四条の三第二項の規定の適用については、同法第三十三条第一項第三号中「土地改良事業」とあるのは「土地改良事業若しくは独立行政法人森林総合研究所法（平成十一年法律第百九十八号。以下この号、次条第一項第二号、第三十三条の三第一項及び第三十四条の三第二項において「研究所法」という。）附則第九条第一項に規定する業務のうち独立行政法人緑資源機構法を廃止する法律（平成二十年法律第八号）による廃止前の独立行政法人緑資源機構法（平成十四年法律第百三十号。以下この号、次条第一項第二号、第三十三条の三第一項及び第三十四条の三第二項において「旧緑資源機構法」という。）第十一条第一項第七号イの事業若しくは研究所法附則第十一条第一項に規定する業務のうち森林開発公団法の一部を改正する法律（平成十一年法律第七十号）附則第八条の規定による廃止前の農用地整備公団法（昭和四十九年法律第四十三号。以下この号、次条第一項第二号、第三十三条の三第一項及び第三十四条の三第二項において「旧農用地整備公団法」という。）第十九条第一項第一号イの事業」と、「第九十六条の四第一項」とあるのは「第九十六条の四第一項並びに研究所法附則第九条第三項の規定によりなおその効力を有するものとされる旧緑資源機構法第十六条第二項及び研究所法附則第十一条第三項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項」と、「清算金（同法」とあるのは「清算金（土地改良法」と、同法第三十三条の二第一項第二号中「土地改良事業又は」とあるのは「土地改良事業、」と、「第十三条の二第一項の事業」とあるのは「第十三条の二第一項の事業又は研究所法附則第九条第一項に規定する業務のうち旧緑資源機構法第十一条第一項第八号の事業若しくは研究所法附則第十一条第一項に規定する業務のうち旧農用地整備公団法第十九条第一項第二号の事業」と、同法第三十三条の三第一項中「土地改良事業」とあるのは「土地改良事業、研究所法附則第九条第一項に規定する業務のうち旧緑資源機構法第十一条第一項第七号イの事業若しくは研究所法附則第十一条第一項に規定する業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」と、同法第三十四条の三第二項中「次に掲げる場合」とあるのは「次に掲げる場合及び土地等（旧緑資源機構法第十一条第一項第七号イ又は旧農用地整備公団法第十九条第一項第一号イに規定する農用地及び当該農用地の上に存する権利に限る。）につき研究所法附則第九条第一項に規定する業務のうち旧緑資源機構法第十一条第一項第七号イの事業又は研究所法附則第十一条第一項に規定する業務のうち旧農用地整備公団法第十九条第一項第一号イの事業が施行された場合において、当該土地等に係る換地処分により研究所法附則第九条第三項の規定によりなおその効力を有するものとされる旧緑資源機構法第十六条第二項又は研究所法附則第十一条第三項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十四条の二第四項に規定する清算金（当該土地等について、研究所法附則第九条第三項の規定によりなおその効力を有するものとされる旧緑資源機構法第十五条第六項若しくは研究所法附則第十一条第三項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十一条第六項において準用する土地改良法第八条第五項第二号に規定する施設の用若しくは同項第三号に規定する農用地以外の用途に供する土地又は研究所法附則第九条第三項の規定によりなおその効力を有するものとされる旧緑資源機構法第十六条第二項若しくは研究所法附則第十一条第三項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十三条の三の二第一項第一号に規定する農用地に供することを予定する土地に充てるため研究所法附則第九条第三項の規定によりなおその効力を有するものとされる旧緑資源機構法第十六条第二項又は研究所法附則第十一条第三項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十三条の二の二第一項の規定により、地積を特に減じて換地若しくは当該権利の目的となるべき土地若しくはその部分を定めたこと又は換地若しくは当該権利の目的となるべき土地若しくはその部分が定められなかつたことにより支払われるものに限る。）を取得する場合」とする。
suppl-4201-8/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-8/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-8/art-23/par-2
With regard to the application of the provisions of Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1) and Article 34-3, paragraph (2) of the Act on Special Measures Concerning Taxation in the case where, on or after the Effective Date, a project referred to in Article 11, paragraph (1), item (vii), (a) or item (viii) of the Former Agency Act, among the operations prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the New Research Institute Act, or a project referred to in Article 19, paragraph (1), item (i), (a) or item (ii) of the Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974; hereinafter referred to as the "Former Agricultural Land Improvement Public Corporation Act") prior to its repeal by the provisions of Article 8 of the Supplementary Provisions of the Act Partially Amending the Forest Development Public Corporation Act (Act No. 70 of 1999), among the operations prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the New Research Institute Act, is implemented, the phrase "land improvement project" in Article 33, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation is deemed to be replaced with "land improvement project or a project referred to in Article 11, paragraph (1), item (vii), (a) of the Act on the Green Resources Agency, Independent Administrative Agency (Act No. 130 of 2002; hereinafter referred to as the "Former Green Resources Agency Act" in this item, paragraph (1), item (ii) of the following Article, Article 33-3, paragraph (1) and Article 34-3, paragraph (2)) prior to its repeal by the Act Abolishing the Act on the Green Resources Agency, Independent Administrative Agency (Act No. 8 of 2008), among the operations prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the Act on the Forestry and Forest Products Research Institute, Independent Administrative Agency (Act No. 198 of 1999; hereinafter referred to as the "Research Institute Act" in this item, paragraph (1), item (ii) of the following Article, Article 33-3, paragraph (1) and Article 34-3, paragraph (2)), or a project referred to in Article 19, paragraph (1), item (i), (a) of the Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974; hereinafter referred to as the "Former Agricultural Land Improvement Public Corporation Act" in this item, paragraph (1), item (ii) of the following Article, Article 33-3, paragraph (1) and Article 34-3, paragraph (2)) prior to its repeal by the provisions of Article 8 of the Supplementary Provisions of the Act Partially Amending the Forest Development Public Corporation Act (Act No. 70 of 1999), among the operations prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Research Institute Act", the phrase "Article 96-4, paragraph (1)" with "Article 96-4, paragraph (1), and Article 16, paragraph (2) of the Former Green Resources Agency Act, which remains in force pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Research Institute Act and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 11, paragraph (3) of the Supplementary Provisions of the Research Institute Act", the phrase "settlement money (that Act" with "settlement money (the Land Improvement Act", the phrase "land improvement project or" in Article 33-2, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation with "land improvement project,", the phrase "project referred to in Article 13-2, paragraph (1)" with "project referred to in Article 13-2, paragraph (1), or a project referred to in Article 11, paragraph (1), item (viii) of the Former Green Resources Agency Act, among the operations prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the Research Institute Act, or a project referred to in Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Research Institute Act", the phrase "land improvement project" in Article 33-3, paragraph (1) of the Act on Special Measures Concerning Taxation with "land improvement project, a project referred to in Article 11, paragraph (1), item (vii), (a) of the Former Green Resources Agency Act, among the operations prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the Research Institute Act, or a project referred to in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Research Institute Act", and the phrase "the following cases" in Article 34-3, paragraph (2) of the Act on Special Measures Concerning Taxation with "the following cases and the case where, when a project referred to in Article 11, paragraph (1), item (vii), (a) of the Former Green Resources Agency Act, among the operations prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the Research Institute Act, or a project referred to in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Research Institute Act has been implemented with respect to land, etc. (limited to agricultural land prescribed in Article 11, paragraph (1), item (vii), (a) of the Former Green Resources Agency Act or Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act and rights existing on that agricultural land), settlement money prescribed in Article 54-2, paragraph (4) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Former Green Resources Agency Act, which remains in force pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Research Institute Act or Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 11, paragraph (3) of the Supplementary Provisions of the Research Institute Act (limited to settlement money paid because, with respect to that land, etc., in order to allocate land to be used for facilities prescribed in Article 8, paragraph (5), item (ii) of the Land Improvement Act, or for purposes other than agricultural land prescribed in item (iii) of that paragraph, as applied mutatis mutandis pursuant to Article 15, paragraph (6) of the Former Green Resources Agency Act, which remains in force pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Research Institute Act or Article 21, paragraph (6) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 11, paragraph (3) of the Supplementary Provisions of the Research Institute Act, or land scheduled to be used as agricultural land prescribed in Article 53-3-2, paragraph (1), item (i) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Former Green Resources Agency Act, which remains in force pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Research Institute Act or Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 11, paragraph (3) of the Supplementary Provisions of the Research Institute Act, the replotting or the land or part thereof that is to be the subject of that right was determined with its area specially reduced, or the replotting or the land or part thereof that is to be the subject of that right was not determined, pursuant to the provisions of Article 53-2-2, paragraph (1) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Former Green Resources Agency Act, which remains in force pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Research Institute Act or Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 11, paragraph (3) of the Supplementary Provisions of the Research Institute Act) is acquired through a replotting disposition pertaining to that land, etc.".
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**第三項** 法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。）が施行日前に行った旧租税特別措置法第六十四条第一項第三号又は第六十五条第一項第二号若しくは第三号に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4201-8/art-23/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-8/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-8/art-23/par-3
The provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) or Article 65, paragraph (1), item (ii) or (iii) of the Former Act on Special Measures Concerning Taxation that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965)) carried out before the Effective Date.
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**第四項** 連結親法人（法人税法第二条第十二号の七の二に規定する連結親法人をいう。）又は当該連結親法人による連結完全支配関係（同条第十二号の七の五に規定する連結完全支配関係をいう。）にある連結子法人（同条第十二号の七の三に規定する連結子法人をいう。）が施行日前に行った旧租税特別措置法第六十八条の七十第一項に規定する資産の譲渡（旧租税特別措置法第六十四条第一項第三号に規定する土地等の譲渡に限る。）又は旧租税特別措置法第六十八条の七十二第一項に規定する資産の譲渡（旧租税特別措置法第六十五条第一項第二号又は第三号に規定する土地等の譲渡に限る。）に係る法人税については、なお従前の例による。
suppl-4201-8/art-23/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-8/art-23/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-8/art-23/par-4
The provisions then in force continue to govern corporation tax pertaining to a transfer of assets prescribed in Article 68-70, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation) or a transfer of assets prescribed in Article 68-72, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to a transfer of land, etc. prescribed in Article 65, paragraph (1), item (ii) or (iii) of the Former Act on Special Measures Concerning Taxation) that a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, item (xii)-7-2 of the Corporation Tax Act) or a consolidated subsidiary corporation (meaning a consolidated subsidiary corporation prescribed in item (xii)-7-3 of that Article) having a consolidated full controlling interest (meaning a consolidated full controlling interest prescribed in item (xii)-7-5 of that Article) with that consolidated parent corporation carried out before the Effective Date.
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**第五項** 施行日以後に新研究所法附則第九条第一項に規定する業務のうち旧機構法第十一条第一項第七号イ若しくは第八号の事業又は新研究所法附則第十一条第一項に規定する業務のうち旧農用地整備公団法第十九条第一項第一号イ若しくは第二号の事業が施行された場合における租税特別措置法第六十四条第一項、第六十五条第一項、第六十八条の七十第一項及び第六十八条の七十二第一項の規定の適用については、同法第六十四条第一項第三号中「土地改良事業」とあるのは「土地改良事業若しくは独立行政法人森林総合研究所法（平成十一年法律第百九十八号。以下この号並びに第六十五条第一項第二号及び第三号において「研究所法」という。）附則第九条第一項に規定する業務のうち独立行政法人緑資源機構法を廃止する法律（平成二十年法律第八号）による廃止前の独立行政法人緑資源機構法（平成十四年法律第百三十号。以下この号並びに第六十五条第一項第二号及び第三号において「旧緑資源機構法」という。）第十一条第一項第七号イの事業若しくは研究所法附則第十一条第一項に規定する業務のうち森林開発公団法の一部を改正する法律（平成十一年法律第七十号）附則第八条の規定による廃止前の農用地整備公団法（昭和四十九年法律第四十三号。以下この号並びに第六十五条第一項第二号及び第三号において「旧農用地整備公団法」という。）第十九条第一項第一号イの事業」と、「第九十六条の四第一項」とあるのは「第九十六条の四第一項並びに研究所法附則第九条第三項の規定によりなおその効力を有するものとされる旧緑資源機構法第十六条第二項及び研究所法附則第十一条第三項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項」と、「清算金（同法」とあるのは「清算金（土地改良法」と、同法第六十五条第一項第二号中「土地改良事業又は」とあるのは「土地改良事業、」と、「第十三条の二第一項の事業」とあるのは「第十三条の二第一項の事業又は研究所法附則第九条第一項に規定する業務のうち旧緑資源機構法第十一条第一項第八号の事業若しくは研究所法附則第十一条第一項に規定する業務のうち旧農用地整備公団法第十九条第一項第二号の事業」と、同項第三号中「土地改良事業」とあるのは「土地改良事業、研究所法附則第九条第一項に規定する業務のうち旧緑資源機構法第十一条第一項第七号イの事業若しくは研究所法附則第十一条第一項に規定する業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」とする。
suppl-4201-8/art-23/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-8/art-23/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-8/art-23/par-5
With regard to the application of the provisions of Article 64, paragraph (1), Article 65, paragraph (1), Article 68-70, paragraph (1) and Article 68-72, paragraph (1) of the Act on Special Measures Concerning Taxation in the case where, on or after the Effective Date, a project referred to in Article 11, paragraph (1), item (vii), (a) or item (viii) of the Former Agency Act, among the operations prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the New Research Institute Act, or a project referred to in Article 19, paragraph (1), item (i), (a) or item (ii) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the New Research Institute Act, is implemented, the phrase "land improvement project" in Article 64, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation is deemed to be replaced with "land improvement project or a project referred to in Article 11, paragraph (1), item (vii), (a) of the Act on the Green Resources Agency, Independent Administrative Agency (Act No. 130 of 2002; hereinafter referred to as the "Former Green Resources Agency Act" in this item and Article 65, paragraph (1), items (ii) and (iii)) prior to its repeal by the Act Abolishing the Act on the Green Resources Agency, Independent Administrative Agency (Act No. 8 of 2008), among the operations prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the Act on the Forestry and Forest Products Research Institute, Independent Administrative Agency (Act No. 198 of 1999; hereinafter referred to as the "Research Institute Act" in this item and Article 65, paragraph (1), items (ii) and (iii)), or a project referred to in Article 19, paragraph (1), item (i), (a) of the Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974; hereinafter referred to as the "Former Agricultural Land Improvement Public Corporation Act" in this item and Article 65, paragraph (1), items (ii) and (iii)) prior to its repeal by the provisions of Article 8 of the Supplementary Provisions of the Act Partially Amending the Forest Development Public Corporation Act (Act No. 70 of 1999), among the operations prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Research Institute Act", the phrase "Article 96-4, paragraph (1)" with "Article 96-4, paragraph (1), and Article 16, paragraph (2) of the Former Green Resources Agency Act, which remains in force pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Research Institute Act and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 11, paragraph (3) of the Supplementary Provisions of the Research Institute Act", the phrase "settlement money (that Act" with "settlement money (the Land Improvement Act", the phrase "land improvement project or" in Article 65, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation with "land improvement project,", the phrase "project referred to in Article 13-2, paragraph (1)" with "project referred to in Article 13-2, paragraph (1), or a project referred to in Article 11, paragraph (1), item (viii) of the Former Green Resources Agency Act, among the operations prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the Research Institute Act, or a project referred to in Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Research Institute Act", and the phrase "land improvement project" in item (iii) of that paragraph with "land improvement project, a project referred to in Article 11, paragraph (1), item (vii), (a) of the Former Green Resources Agency Act, among the operations prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the Research Institute Act, or a project referred to in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Research Institute Act".
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## 附 則 平成二〇年三月三一日法律第九号
suppl-4201-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-9 · https://japanlaw.org/l/332AC0000000026/suppl-4201-9
### 第一条（施行期日） — Effective Date
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suppl-4201-9/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-9/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-9/art-1
**第一項** この法律は、平成二十年四月一日から施行する。ただし、次条の規定は、所得税法等の一部を改正する法律（平成二十年法律第二十三号）の公布の日から施行する。
suppl-4201-9/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-9/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-9/art-1/par-1
This Act comes into effect on April 1, 2008; provided, however, that the provisions of the following Article come into effect on the date of promulgation of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008).
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## 附 則 平成二〇年四月三〇日法律第二三号
suppl-4201-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23
### 第一条（施行期日） — Effective Date
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suppl-4201-23/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1
**第一項** この法律は、平成二十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4201-23/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1
This Act comes into effect on April 1, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 第八条中租税特別措置法第六十六条の十（見出しを含む。）の改正規定及び同法第六十八条の九十四（見出しを含む。）の改正規定並びに附則第六十二条及び第八十二条の規定 平成二十年七月一日
suppl-4201-23/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-1
the provisions in Article 8 amending Article 66-10 of the Act on Special Measures Concerning Taxation (including its heading) and amending Article 68-94 of that Act (including its heading), and the provisions of Articles 62 and 82 of the Supplementary Provisions: July 1, 2008
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**二** 第八条中租税特別措置法第四十一条の七の見出しの改正規定、同条第二項の改正規定（「附則第四条第二項」を「附則第四条第三項」に改める部分に限る。）及び同法第四十一条の十二第九項の改正規定並びに附則第五十二条第三項の規定 平成二十年十月一日
suppl-4201-23/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-2
the provisions in Article 8 amending the heading of Article 41-7 of the Act on Special Measures Concerning Taxation, amending paragraph (2) of that Article (limited to the part replacing "Article 4, paragraph (2) of the Supplementary Provisions" with "Article 4, paragraph (3) of the Supplementary Provisions") and amending Article 41-12, paragraph (9) of that Act, and the provisions of Article 52, paragraph (3) of the Supplementary Provisions: October 1, 2008
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**三** 次に掲げる規定 平成二十一年一月一日
suppl-4201-23/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-3
the following provisions: January 1, 2009
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**イ及びロ** 略
suppl-4201-23/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-3/sub-1
Omitted
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**ハ** 第八条中租税特別措置法第四条の二第九項の改正規定、同法第四条の四の改正規定、同法第八条の四の改正規定、同法第八条の五第一項の改正規定、同条第二項の改正規定、同法第九条第二項の改正規定、同法第九条の三第一項の改正規定（同項第一号に係る部分に限る。）、同条第二項を削る改正規定、同法第九条の四第二項の改正規定、同法第十条の改正規定、同法第十条の四（見出しを含む。）の改正規定（同条第一項第六号を削り、同項第七号を同項第六号とし、同項に一号を加える部分を除く。）、同法第十条の七を削る改正規定、同法第十三条第二項の改正規定、同法第十三条の二の改正規定、同条を第十三条の三とし、第十三条の次に一条を加える改正規定、同法第十四条の二第三項及び第十五条第二項の改正規定、同法第十九条第一号の改正規定、同法第二十四条の三第四項の改正規定、同法第二十五条の改正規定、同法第二十六条第二項第六号の改正規定（「（平成十七年法律第百二十三号）」を削る部分に限る。）、同法第二十八条の三第十一項の改正規定、同法第三十三条の六第二項の改正規定、同法第三十七条の三第二項の改正規定、同法第三十七条の九の二第五項の改正規定、同法第三十七条の十の改正規定、同法第三十七条の十の二第一項の改正規定、同条第二項の改正規定（「特定管理口座）」を「特定管理口座。以下この項において同じ。）の振替口座簿に記載若しくは記録がされ、又は特定管理口座」に改める部分に限る。）、同法第三十七条の十一の改正規定、同法第三十七条の十一の二第一項の改正規定、同法第三十七条の十一の三第一項の改正規定（「第三十七条の十一の五」を「第三十七条の十一の六」に改める部分を除く。）、同条第二項の改正規定、同条第三項第一号の改正規定（「この条及び次条」を「この条、次条及び第三十七条の十一の六」に改め、「これらの契約」の下に「及び第三十七条の十一の六第四項第一号に規定する上場株式配当等受領委任契約」を加える部分を除く。）、同法第三十七条の十一の四の改正規定（同条第一項に係る部分を除く。）、同法第三十七条の十一の五第一項の改正規定、同法第三十七条の十二の二（見出しを含む。）の改正規定、同法第三十七条の十三第一項第三号の改正規定、同法第三十七条の十三の二の改正規定、同法第三十七条の十四の二第六項の改正規定（同項第四号を削る部分を除く。）、同法第三十七条の十四の三第四項の改正規定（同項第三号を削る部分を除く。）、同法第四十一条の十四の改正規定、同法第四十一条の十五の二を第四十一条の十五の三とし、第四十一条の十五の次に一条を加える改正規定並びに同法第四十二条の三の改正規定並びに附則第三十条、第三十二条、第三十三条（第四項第二号及び第三号に係る部分を除く。）、第三十六条、第三十八条、第四十二条、第四十三条、第四十四条第一項、第四十五条、第四十七条及び第五十四条の規定、附則第九十三条中租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第三条の二の改正規定（同条第十四項及び第二十項に係る部分に限る。）並びに附則第九十四条の規定
suppl-4201-23/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-3/sub-2
the provisions in Article 8 amending Article 4-2, paragraph (9) of the Act on Special Measures Concerning Taxation, amending Article 4-4 of that Act, amending Article 8-4 of that Act, amending Article 8-5, paragraph (1) of that Act, amending paragraph (2) of that Article, amending Article 9, paragraph (2) of that Act, amending Article 9-3, paragraph (1) of that Act (limited to the part pertaining to item (i) of that paragraph), deleting paragraph (2) of that Article, amending Article 9-4, paragraph (2) of that Act, amending Article 10 of that Act, amending Article 10-4 of that Act (including its heading) (excluding the part deleting paragraph (1), item (vi) of that Article, renumbering item (vii) of that paragraph as item (vi) of that paragraph and adding one item to that paragraph), deleting Article 10-7 of that Act, amending Article 13, paragraph (2) of that Act, amending Article 13-2 of that Act, renumbering that Article as Article 13-3 and adding one Article after Article 13, amending Article 14-2, paragraph (3) and Article 15, paragraph (2) of that Act, amending Article 19, item (i) of that Act, amending Article 24-3, paragraph (4) of that Act, amending Article 25 of that Act, amending Article 26, paragraph (2), item (vi) of that Act (limited to the part deleting "(Act No. 123 of 2005)"), amending Article 28-3, paragraph (11) of that Act, amending Article 33-6, paragraph (2) of that Act, amending Article 37-3, paragraph (2) of that Act, amending Article 37-9-2, paragraph (5) of that Act, amending Article 37-10 of that Act, amending Article 37-10-2, paragraph (1) of that Act, amending paragraph (2) of that Article (limited to the part replacing "specified management account)" with "specified management account; the same applies hereinafter in this paragraph) are entered or recorded in the transfer account book, or in a specified management account"), amending Article 37-11 of that Act, amending Article 37-11-2, paragraph (1) of that Act, amending Article 37-11-3, paragraph (1) of that Act (excluding the part replacing "Article 37-11-5" with "Article 37-11-6"), amending paragraph (2) of that Article, amending paragraph (3), item (i) of that Article (excluding the part replacing "this Article and the following Article" with "this Article, the following Article and Article 37-11-6" and adding "and an entrustment contract for receipt of listed share dividends, etc. prescribed in Article 37-11-6, paragraph (4), item (i)" after "these contracts"), amending Article 37-11-4 of that Act (excluding the part pertaining to paragraph (1) of that Article), amending Article 37-11-5, paragraph (1) of that Act, amending Article 37-12-2 of that Act (including its heading), amending Article 37-13, paragraph (1), item (iii) of that Act, amending Article 37-13-2 of that Act, amending Article 37-14-2, paragraph (6) of that Act (excluding the part deleting item (iv) of that paragraph), amending Article 37-14-3, paragraph (4) of that Act (excluding the part deleting item (iii) of that paragraph), amending Article 41-14 of that Act, renumbering Article 41-15-2 of that Act as Article 41-15-3 and adding one Article after Article 41-15, and amending Article 42-3 of that Act, the provisions of Article 30, Article 32, Article 33 (excluding the part pertaining to paragraph (4), items (ii) and (iii)), Article 36, Article 38, Article 42, Article 43, Article 44, paragraph (1), Article 45, Article 47 and Article 54 of the Supplementary Provisions, the provisions in Article 93 of the Supplementary Provisions amending Article 3-2 of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969) (limited to the part pertaining to paragraphs (14) and (20) of that Article), and the provisions of Article 94 of the Supplementary Provisions
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**三の二** 附則第三十三条（第四項第二号及び第三号に係る部分に限る。）の規定 平成二十一年四月一日
suppl-4201-23/art-1/par-1/item-3-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-3-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-3-2
the provisions of Article 33 of the Supplementary Provisions (limited to the part pertaining to paragraph (4), items (ii) and (iii)): April 1, 2009
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**四** 第八条中租税特別措置法第九条の三第一項の改正規定（同項第一号に係る部分を除く。）、同条の次に一条を加える改正規定、同法第三十七条の十の二第二項の改正規定（「第三十七条の十一の五」を「第三十七条の十一の六」に改める部分に限る。）、同法第三十七条の十一の三第一項の改正規定（「第三十七条の十一の五」を「第三十七条の十一の六」に改める部分に限る。）、同条第三項第一号の改正規定（「この条及び次条」を「この条、次条及び第三十七条の十一の六」に改め、「これらの契約」の下に「及び第三十七条の十一の六第四項第一号に規定する上場株式配当等受領委任契約」を加える部分に限る。）、同条第七項の改正規定、同条第十一項の改正規定、同法第三十七条の十一の四第一項の改正規定及び同法第三十七条の十一の五の次に一条を加える改正規定並びに附則第四十四条第二項及び第三項並びに第四十六条の規定並びに附則第九十三条中租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第三条の二の改正規定（同条第十四項及び第二十項に係る部分を除く。） 平成二十二年一月一日
suppl-4201-23/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-4
the provisions in Article 8 amending Article 9-3, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part pertaining to item (i) of that paragraph), adding one Article after that Article, amending Article 37-10-2, paragraph (2) of that Act (limited to the part replacing "Article 37-11-5" with "Article 37-11-6"), amending Article 37-11-3, paragraph (1) of that Act (limited to the part replacing "Article 37-11-5" with "Article 37-11-6"), amending paragraph (3), item (i) of that Article (limited to the part replacing "this Article and the following Article" with "this Article, the following Article and Article 37-11-6" and adding "and an entrustment contract for receipt of listed share dividends, etc. prescribed in Article 37-11-6, paragraph (4), item (i)" after "these contracts"), amending paragraph (7) of that Article, amending paragraph (11) of that Article, amending Article 37-11-4, paragraph (1) of that Act and adding one Article after Article 37-11-5 of that Act, the provisions of Article 44, paragraphs (2) and (3) and Article 46 of the Supplementary Provisions, and the provisions in Article 93 of the Supplementary Provisions amending Article 3-2 of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (excluding the part pertaining to paragraphs (14) and (20) of that Article): January 1, 2010
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**五** 次に掲げる規定 一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）の施行の日（平成二十年十二月一日）
suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5
the following provisions: the date on which the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) comes into effect (December 1, 2008)
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**イからヘまで** 略
suppl-4201-23/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ト** 第八条中租税特別措置法第三条の三第六項の改正規定、同法第五条の二の改正規定、同法第八条の三第二項の改正規定、同法第九条の二第一項の改正規定、同法第二十八条第一項第五号の改正規定、同法第三十四条の二第二項第七号の改正規定、同項第二十五号の改正規定、同法第三十七条の九の二第一項第二号の改正規定、同法第四十条の改正規定、同法第四十一条の四の二第二項第一号の改正規定、同法第四十一条の九第二項の改正規定、同法第四十一条の十二第六項の改正規定、同法第四十一条の十八の二の改正規定、同法第六十二条第一項の改正規定（「及び第百四十三条第一項から第三項まで」を「並びに第百四十三条第一項及び第二項」に改める部分に限る。）、同条第四項の改正規定、同法第六十二条の三第一項の改正規定（「及び第百四十三条第一項から第三項まで」を「並びに第百四十三条第一項及び第二項」に改める部分に限る。）、同条第八項の改正規定（「及び第百四十三条第一項から第三項まで」を「並びに第百四十三条第一項及び第二項」に改める部分に限る。）、同法第六十三条第一項の改正規定（「及び第百四十三条第一項から第三項まで」を「並びに第百四十三条第一項及び第二項」に改める部分に限る。）、同法第六十五条の四第一項第七号の改正規定、同項第二十五号の改正規定、同法第六十五条の十三第一項第二号の改正規定、同法第六十六条の十一第一項第六号の改正規定、同法第六十六条の十二（見出しを含む。）の改正規定、同法第六十八条の六（見出しを含む。）の改正規定、同法第六十八条の八十四第一項第二号の改正規定、同法第六十八条の九十六の二（見出しを含む。）の改正規定、同法第七十条の改正規定、同法第七十一条の六第一項の改正規定及び同法第九十一条の二の改正規定並びに附則第四十条、第四十一条、第五十条、第五十二条第二項、第五十五条、第六十一条、第六十三条、第六十五条、第八十一条、第八十三条、第八十四条、第八十八条及び第九十二条の規定
suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5/sub-2
the provisions in Article 8 amending Article 3-3, paragraph (6) of the Act on Special Measures Concerning Taxation, amending Article 5-2 of that Act, amending Article 8-3, paragraph (2) of that Act, amending Article 9-2, paragraph (1) of that Act, amending Article 28, paragraph (1), item (v) of that Act, amending Article 34-2, paragraph (2), item (vii) of that Act, amending item (xxv) of that paragraph, amending Article 37-9-2, paragraph (1), item (ii) of that Act, amending Article 40 of that Act, amending Article 41-4-2, paragraph (2), item (i) of that Act, amending Article 41-9, paragraph (2) of that Act, amending Article 41-12, paragraph (6) of that Act, amending Article 41-18-2 of that Act, amending Article 62, paragraph (1) of that Act (limited to the part replacing "and Article 143, paragraphs (1) through (3)" with "and Article 143, paragraphs (1) and (2)"), amending paragraph (4) of that Article, amending Article 62-3, paragraph (1) of that Act (limited to the part replacing "and Article 143, paragraphs (1) through (3)" with "and Article 143, paragraphs (1) and (2)"), amending paragraph (8) of that Article (limited to the part replacing "and Article 143, paragraphs (1) through (3)" with "and Article 143, paragraphs (1) and (2)"), amending Article 63, paragraph (1) of that Act (limited to the part replacing "and Article 143, paragraphs (1) through (3)" with "and Article 143, paragraphs (1) and (2)"), amending Article 65-4, paragraph (1), item (vii) of that Act, amending item (xxv) of that paragraph, amending Article 65-13, paragraph (1), item (ii) of that Act, amending Article 66-11, paragraph (1), item (vi) of that Act, amending Article 66-12 of that Act (including its heading), amending Article 68-6 of that Act (including its heading), amending Article 68-84, paragraph (1), item (ii) of that Act, amending Article 68-96-2 of that Act (including its heading), amending Article 70 of that Act, amending Article 71-6, paragraph (1) of that Act and amending Article 91-2 of that Act, and the provisions of Article 40, Article 41, Article 50, Article 52, paragraph (2), Article 55, Article 61, Article 63, Article 65, Article 81, Article 83, Article 84, Article 88 and Article 92 of the Supplementary Provisions
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**六** 略
suppl-4201-23/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-6
Omitted
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**七** 第八条中租税特別措置法第十条の四第一項第六号を削り、同項第七号を同項第六号とし、同項に一号を加える改正規定、同法第四十二条の七第一項第六号を削り、同項第七号を同項第六号とし、同項に一号を加える改正規定及び同法第六十八条の十二第一項第六号を削り、同項第七号を同項第六号とし、同項に一号を加える改正規定並びに附則第三十五条、第五十八条、第七十七条第一項及び第二項並びに第百九条の規定 中小企業者と農林漁業者との連携による事業活動の促進に関する法律（平成二十年法律第三十八号）の施行の日
suppl-4201-23/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-7
the provisions in Article 8 deleting Article 10-4, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation, renumbering item (vii) of that paragraph as item (vi) of that paragraph and adding one item to that paragraph, deleting Article 42-7, paragraph (1), item (vi) of that Act, renumbering item (vii) of that paragraph as item (vi) of that paragraph and adding one item to that paragraph, and deleting Article 68-12, paragraph (1), item (vi) of that Act, renumbering item (vii) of that paragraph as item (vi) of that paragraph and adding one item to that paragraph, and the provisions of Article 35, Article 58, Article 77, paragraphs (1) and (2) and Article 109 of the Supplementary Provisions: the date on which the Act on Promotion of Business Activities by Collaboration Between Small and Medium Sized Enterprise Operators and Operators of Agriculture, Forestry and Fishery (Act No. 38 of 2008) comes into effect
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**八** 第八条中租税特別措置法第十一条の五第一項の改正規定、同法第四十四条の二第一項の改正規定及び同法第六十八条の二十第一項の改正規定並びに附則第三十七条第三項、第六十条第二項及び第八十条第二項の規定 企業立地の促進等による地域における産業集積の形成及び活性化に関する法律の一部を改正する法律（平成二十年法律第三十七号）の施行の日
suppl-4201-23/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-8
the provisions in Article 8 amending Article 11-5, paragraph (1) of the Act on Special Measures Concerning Taxation, amending Article 44-2, paragraph (1) of that Act and amending Article 68-20, paragraph (1) of that Act, and the provisions of Article 37, paragraph (3), Article 60, paragraph (2) and Article 80, paragraph (2) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on the Formation and Vitalization of Industrial Clusters in Regions through the Promotion of Business Location, etc. (Act No. 37 of 2008) comes into effect
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**九** 第八条中租税特別措置法第八十八条の六の次に一条を加える改正規定及び同法第八十九条の二第二項の改正規定並びに附則第九十一条の規定 揮発油等の品質の確保等に関する法律の一部を改正する法律（平成二十年法律第四十八号）の施行の日
suppl-4201-23/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-9
the provisions in Article 8 adding one Article after Article 88-6 of the Act on Special Measures Concerning Taxation and amending Article 89-2, paragraph (2) of that Act, and the provisions of Article 91 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on the Quality Control of Gasoline and Other Fuels (Act No. 48 of 2008) comes into effect
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### 第二十九条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4201-23/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-29
**第一項** 第八条の規定による改正後の租税特別措置法（以下附則第九十四条までにおいて「新租税特別措置法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成二十年分以後の所得税について適用し、平成十九年分以前の所得税については、なお従前の例による。
suppl-4201-23/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-29/par-1
The provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" up to Article 94 of the Supplementary Provisions) apply to income tax for 2008 and subsequent years, except as otherwise provided, and the provisions then in force continue to govern income tax for 2007 and prior years.
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### 第三十条（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Asset-Building Savings Contracts
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suppl-4201-23/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-30
**第一項** 新租税特別措置法第四条の四第三項の規定は、平成二十一年一月一日以後の同項に規定する証券投資信託の終了又は一部の解約について適用する。
suppl-4201-23/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-30/par-1
The provisions of Article 4-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a securities investment trust prescribed in that paragraph on or after January 1, 2009.
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### 第三十一条（民間国外債等の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Foreign Private Bonds, etc.
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suppl-4201-23/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-31
**第一項** 新租税特別措置法第六条第一項の規定は、施行日以後に発行される同項に規定する一般民間国外債につき支払を受けるべき利子について適用し、施行日前に発行された第八条の規定による改正前の租税特別措置法（以下附則第九十二条までにおいて「旧租税特別措置法」という。）第六条第一項に規定する一般民間国外債につき支払を受けるべき利子については、なお従前の例による。
suppl-4201-23/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-31/par-1
The provisions of Article 6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest to be received on general foreign private bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern interest to be received on general foreign private bonds prescribed in Article 6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" up to Article 92 of the Supplementary Provisions) that were issued before the Effective Date.
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**第二項** 新租税特別措置法第六条第二項の規定は、施行日以後に発行する同項に規定する一般民間国外債につき支払をする利子について適用し、施行日前に発行した旧租税特別措置法第六条第二項に規定する一般民間国外債につき支払をした利子については、なお従前の例による。
suppl-4201-23/art-31/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-31/par-2
The provisions of Article 6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to interest paid on general foreign private bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern interest paid on general foreign private bonds prescribed in Article 6, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date.
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**第三項** 新租税特別措置法第六条第四項及び第十項の規定は、施行日以後に発行される同条第四項に規定する一般民間国外債又は同条第十項に規定する指定民間国外債につき支払を受ける利子について適用し、施行日前に発行された旧租税特別措置法第六条第四項に規定する一般民間国外債又は同条第十項に規定する指定民間国外債につき支払を受けた利子については、なお従前の例による。
suppl-4201-23/art-31/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-31/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-31/par-3
The provisions of Article 6, paragraphs (4) and (10) of the New Act on Special Measures Concerning Taxation apply to interest received on general foreign private bonds prescribed in paragraph (4) of that Article or designated foreign private bonds prescribed in paragraph (10) of that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern interest received on general foreign private bonds prescribed in Article 6, paragraph (4) of the Former Act on Special Measures Concerning Taxation or designated foreign private bonds prescribed in paragraph (10) of that Article that were issued before the Effective Date.
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### 第三十二条（上場株式等に係る配当所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Dividend Income from Listed Shares, etc.
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suppl-4201-23/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32
**第一項** 居住者又は国内に恒久的施設を有する非居住者が、平成二十一年一月一日から平成二十五年十二月三十一日までの間に支払を受けるべき新租税特別措置法第八条の四第一項に規定する上場株式等の配当等を有する場合には、当該上場株式等の配当等に係る配当所得については、同項前段の規定により上場株式等に係る課税配当所得の金額（同項前段に規定する上場株式等に係る課税配当所得の金額をいう。以下この項において同じ。）に対し課する所得税の額は、同条第一項前段の規定にかかわらず、当該上場株式等に係る課税配当所得の金額の百分の七に相当する額とする。
suppl-4201-23/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-1
If a resident or a nonresident having a permanent establishment in Japan has dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the New Act on Special Measures Concerning Taxation that are to be received during the period from January 1, 2009 to December 31, 2013, with regard to the dividend income from those dividends and similar income on listed shares, etc., the amount of income tax imposed on the amount of taxable dividend income on listed shares, etc. (meaning the amount of taxable dividend income on listed shares, etc. prescribed in the first sentence of that paragraph; the same applies hereinafter in this paragraph) pursuant to the provisions of the first sentence of that paragraph is, notwithstanding the provisions of the first sentence of paragraph (1) of that Article, the amount equivalent to 7 percent of that amount of taxable dividend income on listed shares, etc.
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**第二項** 前項の規定の適用がある場合には、次に定めるところによる。
suppl-4201-23/art-32/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-2
If the provisions of the preceding paragraph apply, the following provisions apply:
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**一** 新租税特別措置法第八条の四第三項の規定の適用については、同項第一号中「特例）」とあるのは、「特例）（所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第三十二条第一項（上場株式等に係る配当所得の課税の特例に関する経過措置）の規定により適用される場合を含む。以下同じ。）」とする。
suppl-4201-23/art-32/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-32/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-2/item-1
with regard to the application of the provisions of Article 8-4, paragraph (3) of the New Act on Special Measures Concerning Taxation, the phrase "Special Provisions)" in item (i) of that paragraph is deemed to be replaced with "Special Provisions) (including the cases where it is applied pursuant to the provisions of Article 32, paragraph (1) (Transitional Measures Concerning Special Provisions on Taxation on Dividend Income from Listed Shares, etc.) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008); the same applies hereinafter)";
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**二** 新租税特別措置法第八条の五第一項の規定の適用については、同項中「又は前条第一項」とあるのは「又は前条第一項（所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第三十二条第一項の規定により適用される場合を含む。）」と、「同法第百二十条から」とあるのは「所得税法第百二十条から」とする。
suppl-4201-23/art-32/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-32/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-2/item-2
with regard to the application of the provisions of Article 8-5, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "or paragraph (1) of the preceding Article" in that paragraph is deemed to be replaced with "or paragraph (1) of the preceding Article (including the cases where it is applied pursuant to the provisions of Article 32, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008))", and the phrase "from Article 120 of that Act" with "from Article 120 of the Income Tax Act".
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**第三項** 新租税特別措置法第三十七条の十二の二第一項又は第六項の規定の適用がある場合における第一項の規定の適用については、同項中「同項前段に」とあるのは、「新租税特別措置法第三十七条の十二の二第五項又は第十項の規定により読み替えられた新租税特別措置法第八条の四第一項前段に」とする。
suppl-4201-23/art-32/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-3
With regard to the application of the provisions of paragraph (1) in the case where the provisions of Article 37-12-2, paragraph (1) or (6) of the New Act on Special Measures Concerning Taxation apply, the phrase "prescribed in the first sentence of that paragraph" in that paragraph is deemed to be replaced with "prescribed in the first sentence of Article 8-4, paragraph (1) of the New Act on Special Measures Concerning Taxation as replaced pursuant to the provisions of Article 37-12-2, paragraph (5) or (10) of the New Act on Special Measures Concerning Taxation".
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**第四項** 新租税特別措置法第八条の四第四項の規定は、平成二十一年一月一日以後に支払うべき同項に規定する上場株式配当等について適用する。
suppl-4201-23/art-32/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-4
The provisions of Article 8-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to listed share dividends, etc. prescribed in that paragraph that are to be paid on or after January 1, 2009.
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**第五項** 新租税特別措置法第八条の四第五項から第七項までの規定は、平成二十一年一月一日以後に支払うべき同条第四項に規定する上場株式配当等又は所得税法第二百二十五条第二項第一号に規定するオープン型の証券投資信託の収益の分配に係る同法第二十四条第一項に規定する配当等について適用する。
suppl-4201-23/art-32/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-32/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-5
The provisions of Article 8-4, paragraphs (5) through (7) of the New Act on Special Measures Concerning Taxation apply to listed share dividends, etc. prescribed in paragraph (4) of that Article, or dividends, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act pertaining to distributions of proceeds from an open-ended securities investment trust prescribed in Article 225, paragraph (2), item (i) of that Act, that are to be paid on or after January 1, 2009.
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### 第三十三条（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends and Similar Income on Listed Shares, etc.
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suppl-4201-23/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33
**第一項** 平成二十一年一月一日前に個人又は内国法人若しくは外国法人が支払を受けるべき旧租税特別措置法第九条の三第二項に規定する配当等については、なお従前の例による。
suppl-4201-23/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33/par-1
The provisions then in force continue to govern dividends, etc. prescribed in Article 9-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual, a domestic corporation or a foreign corporation is to receive before January 1, 2009.
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**第二項** 新租税特別措置法第九条の三の場合において、同条各号に掲げる配当等が平成二十一年四月一日から平成二十五年十二月三十一日までの間に支払を受けるべきものであるときは、当該配当等に係る同条の規定の適用については、同条中「百分の十五」とあるのは、「百分の七」とする。
suppl-4201-23/art-33/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33/par-2
In the case referred to in Article 9-3 of the New Act on Special Measures Concerning Taxation, if the dividends, etc. listed in the items of that Article are to be received during the period from April 1, 2009 to December 31, 2013, with regard to the application of the provisions of that Article to those dividends, etc., the phrase "15 percent" in that Article is deemed to be replaced with "7 percent".
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**第三項** 前項の規定は、新租税特別措置法第四条の二第九項又は第四条の三第十項の規定により支払があったものとみなされる収益の分配に係る所得税法第二十四条第一項に規定する配当等については、適用しない。
suppl-4201-23/art-33/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33/par-3
The provisions of the preceding paragraph do not apply to dividends, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act pertaining to distributions of proceeds deemed to have been paid pursuant to the provisions of Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of the New Act on Special Measures Concerning Taxation.
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### 第三十四条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4201-23/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-34
**第一項** 新租税特別措置法第十条の二（第一項第四号に係る部分に限る。）の規定は、個人が施行日以後に取得又は製作若しくは建設をする同項に規定するエネルギー需給構造改革推進設備について適用する。
suppl-4201-23/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-34/par-1
The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iv)) apply to equipment for promoting reform of the energy supply and demand structure prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date.
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### 第三十五条（事業基盤強化設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired
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suppl-4201-23/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-35
**第一項** 個人が附則第一条第七号に定める日前に取得又は製作をした旧租税特別措置法第十条の四第一項第六号に定める機械及び装置については、なお従前の例による。
suppl-4201-23/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-35/par-1
The provisions then in force continue to govern machinery and equipment specified in Article 10-4, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the date specified in Article 1, item (vii) of the Supplementary Provisions.
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**第二項** 新租税特別措置法第十条の四（第一項第七号に係る部分に限る。）の規定は、個人が附則第一条第七号に定める日以後に取得又は製作をする同項第七号に定める機械及び装置について適用する。
suppl-4201-23/art-35/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-35/par-2
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (vii)) apply to machinery and equipment specified in paragraph (1), item (vii) of that Article that an individual acquires or manufactures on or after the date specified in Article 1, item (vii) of the Supplementary Provisions.
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### 第三十六条（教育訓練費の額が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where the Amount of Education and Training Expenses Has Increased
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suppl-4201-23/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-36
**第一項** 旧租税特別措置法第十条の七第一項又は第二項に規定する個人の平成二十年分以前の所得税については、なお従前の例による。
suppl-4201-23/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-36/par-1
The provisions then in force continue to govern income tax for 2008 and prior years of an individual prescribed in Article 10-7, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation.
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### 第三十七条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4201-23/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37
**第一項** 新租税特別措置法第十一条第一項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項に規定する特定設備等については、なお従前の例による。
suppl-4201-23/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第二項** 新租税特別措置法第十一条の四第一項の規定は、個人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の四第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4201-23/art-37/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-2
The provisions of Article 11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第三項** 新租税特別措置法第十一条の五第一項の規定は、個人が附則第一条第八号に定める日以後に取得等をする同項に規定する集積産業用資産について適用し、個人が同日前に取得等をした旧租税特別措置法第十一条の五第一項に規定する集積産業用資産については、なお従前の例による。
suppl-4201-23/art-37/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-37/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-3
The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the date specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern industrial cluster assets prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before that date.
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**第四項** 新租税特別措置法第十一条の六第一項の規定は、個人が施行日以後に取得等をする同項に規定する資源再生化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の六第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4201-23/art-37/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-37/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-4
The provisions of Article 11-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to resource recycling equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第五項** 新租税特別措置法第十三条第三項の規定は、個人が施行日以後に取得又は製作をする同項に規定する障害者対応設備等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十三条第三項に規定する障害者対応設備等については、なお従前の例による。
suppl-4201-23/art-37/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-37/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-5
The provisions of Article 13, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 13, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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### 第三十八条（肉用牛の売却による農業所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Agricultural Income from the Sale of Beef Cattle
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suppl-4201-23/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-38
**第一項** 新租税特別措置法第二十五条第一項及び第二項の規定は、平成二十一年分以後の所得税について適用し、平成二十年分以前の所得税については、なお従前の例による。
suppl-4201-23/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-38/par-1
The provisions of Article 25, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to income tax for 2009 and subsequent years, and the provisions then in force continue to govern income tax for 2008 and prior years.
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### 第三十九条（社会保険診療報酬の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income from Fees for Social Insurance Medical Care
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suppl-4201-23/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-39
**第一項** 新租税特別措置法第二十六条の規定は、施行日以後に行われる同条第二項に規定する社会保険診療について適用し、施行日前に行われた旧租税特別措置法第二十六条第二項に規定する社会保険診療については、なお従前の例による。
suppl-4201-23/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-39/par-1
The provisions of Article 26 of the New Act on Special Measures Concerning Taxation apply to social insurance medical care prescribed in paragraph (2) of that Article that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was provided before the Effective Date.
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### 第四十条（特定の基金に対する負担金等の必要経費算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Inclusion in Necessary Expenses of Contributions, etc. to Specified Funds
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suppl-4201-23/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-40
**第一項** 新租税特別措置法第二十八条第一項第五号の規定は、個人が附則第一条第五号に定める日以後に支出する同項第五号に掲げる負担金について適用する。
suppl-4201-23/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-40/par-1
The provisions of Article 28, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation apply to contributions listed in paragraph (1), item (v) of that Article that an individual pays on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
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### 第四十一条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4201-23/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-41
**第一項** 新租税特別措置法第三十四条の二第二項第七号及び第二十五号の規定は、個人が附則第一条第五号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4201-23/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-41/par-1
The provisions of Article 34-2, paragraph (2), items (vii) and (xxv) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date.
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**第二項** 新租税特別措置法第三十七条の九の二第一項第二号の規定は、個人が附則第一条第五号に定める日以後に行う同項に規定する所有隣接土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十七条の九の二第一項に規定する所有隣接土地等の譲渡については、なお従前の例による。
suppl-4201-23/art-41/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-41/par-2
The provisions of Article 37-9-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to a transfer of owned adjacent land, etc. prescribed in that paragraph that an individual carries out on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of owned adjacent land, etc. prescribed in Article 37-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date.
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### 第四十二条（株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.
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suppl-4201-23/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-42
**第一項** 新租税特別措置法第三十七条の十第四項の規定は、平成二十一年一月一日以後の同項第一号に規定する株式等証券投資信託又は同項第二号に規定する株式等証券投資信託等の終了又は一部の解約について適用し、同日前の旧租税特別措置法第三十七条の十第四項第一号に規定する株式等証券投資信託等の終了又は一部の解約については、なお従前の例による。
suppl-4201-23/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-42/par-1
The provisions of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after January 1, 2009, of a securities investment trust for shares and similar interests prescribed in item (i) of that paragraph or a securities investment trust for shares and similar interests, etc. prescribed in item (ii) of that paragraph, and the provisions then in force continue to govern the termination or partial cancellation, before that date, of a securities investment trust for shares and similar interests, etc. prescribed in Article 37-10, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation.
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### 第四十三条（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. Where Listed Shares, etc. Are Transferred
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suppl-4201-23/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43
**第一項** 居住者又は国内に恒久的施設を有する非居住者が平成二十一年一月一日前に行った旧租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡については、なお従前の例による。
suppl-4201-23/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-1
The provisions then in force continue to govern a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan carried out before January 1, 2009.
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**第二項** 居住者又は国内に恒久的施設を有する非居住者が、平成二十一年一月一日から平成二十五年十二月三十一日までの間に新租税特別措置法第三十七条の十一の三第二項に規定する上場株式等（以下この条及び附則第四十五条において「上場株式等」という。）の譲渡（新租税特別措置法第三十七条の十の二第二項に規定する譲渡をいう。）のうち新租税特別措置法第三十七条の十二の二第二項各号に掲げる上場株式等の譲渡をした場合には、当該上場株式等の譲渡による事業所得、譲渡所得及び雑所得（新租税特別措置法第三十二条第二項の規定に該当する譲渡所得を除く。）については、新租税特別措置法第三十七条の十第一項前段の規定により同項前段に規定する株式等に係る譲渡所得等の金額のうち当該上場株式等の譲渡に係る事業所得の金額、譲渡所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「上場株式等に係る譲渡所得等の金額」という。）に対し課する所得税の額は、同条第一項前段の規定にかかわらず、上場株式等に係る課税譲渡所得等の金額（上場株式等に係る譲渡所得等の金額（次項第一号の規定により読み替えられた所得税法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額）をいう。）の百分の七に相当する額とする。
suppl-4201-23/art-43/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-2
If a resident or a nonresident having a permanent establishment in Japan has, during the period from January 1, 2009 to December 31, 2013, carried out a transfer of listed shares, etc. listed in the items of Article 37-12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation, out of transfers (meaning transfers prescribed in Article 37-10-2, paragraph (2) of the New Act on Special Measures Concerning Taxation) of listed shares, etc. prescribed in Article 37-11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "listed shares, etc." in this Article and Article 45 of the Supplementary Provisions), with regard to business income, capital gains and miscellaneous income from that transfer of listed shares, etc. (excluding capital gains that fall under the provisions of Article 32, paragraph (2) of the New Act on Special Measures Concerning Taxation), the amount of income tax imposed, pursuant to the provisions of the first sentence of Article 37-10, paragraph (1) of the New Act on Special Measures Concerning Taxation, on the amount, out of the amount of capital gains, etc. on shares, etc. prescribed in the first sentence of that paragraph, calculated as specified by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income pertaining to that transfer of listed shares, etc. (hereinafter referred to as the "amount of capital gains, etc. on listed shares, etc." in this paragraph) is, notwithstanding the provisions of the first sentence of paragraph (1) of that Article, the amount equivalent to 7 percent of the amount of taxable capital gains, etc. on listed shares, etc. (meaning the amount of capital gains, etc. on listed shares, etc. (or, if the provisions of Articles 72 through 87 of the Income Tax Act as replaced pursuant to the provisions of item (i) of the following paragraph apply, the amount after that application)).
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**第三項** 前項の規定の適用がある場合には、次に定めるところによる。
suppl-4201-23/art-43/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-3
If the provisions of the preceding paragraph apply, the following provisions apply:
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**一** 新租税特別措置法第三十七条の十第六項の規定の適用については、同項第一号中「特例）」とあるのは「特例）（所得税法等の一部を改正する法律（平成二十年法律第二十三号。以下「平成二十年改正法」という。）附則第四十三条第二項（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例に関する経過措置）の規定により適用される場合を含む。以下同じ。）」と、同項第五号中「これらの規定」とあるのは「同法第七十一条から第八十六条までの規定」と、「あるのは、」とあるのは「あるのは」と、「とする」とあるのは「と、同法第八十七条第二項中「総所得金額」とあるのは「総所得金額、株式等に係る譲渡所得等の金額（当該株式等に係る譲渡所得等の金額のうちに平成二十年改正法附則第四十三条第二項（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例に関する経過措置）に規定する上場株式等に係る譲渡所得等の金額がある場合には、当該株式等に係る譲渡所得等の金額から当該上場株式等に係る譲渡所得等の金額を控除した残額又は当該上場株式等に係る譲渡所得等の金額）」とする」とする。
suppl-4201-23/art-43/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-43/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-3/item-1
with regard to the application of the provisions of Article 37-10, paragraph (6) of the New Act on Special Measures Concerning Taxation, the phrase "Special Provisions)" in item (i) of that paragraph is deemed to be replaced with "Special Provisions) (including the cases where it is applied pursuant to the provisions of Article 43, paragraph (2) (Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. Where Listed Shares, etc. Are Transferred) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008; hereinafter referred to as the '2008 Amendment Act'); the same applies hereinafter)", the phrase "these provisions" in item (v) of that paragraph with "the provisions of Articles 71 through 86 of that Act", the phrase "あるのは、" (is deemed to be replaced with) with "あるのは" (is deemed to be replaced with, the reading comma dropped), and item (v) of that paragraph is deemed to further provide that the phrase "amount of gross income" in Article 87, paragraph (2) of that Act is deemed to be replaced with "amount of gross income, amount of capital gains, etc. on shares, etc. (if that amount of capital gains, etc. on shares, etc. includes an amount of capital gains, etc. on listed shares, etc. prescribed in Article 43, paragraph (2) (Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. Where Listed Shares, etc. Are Transferred) of the Supplementary Provisions of the 2008 Amendment Act, the balance after deducting that amount of capital gains, etc. on listed shares, etc. from that amount of capital gains, etc. on shares, etc., or that amount of capital gains, etc. on listed shares, etc.)";
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**二** 新租税特別措置法第三十七条の十一の五第一項の規定の適用については、同項中「第三十七条の十第一項」とあるのは、「第三十七条の十第一項（所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第四十三条第二項の規定により適用される場合を含む。）」とする。
suppl-4201-23/art-43/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-43/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-3/item-2
with regard to the application of the provisions of Article 37-11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "Article 37-10, paragraph (1)" in that paragraph is deemed to be replaced with "Article 37-10, paragraph (1) (including the cases where it is applied pursuant to the provisions of Article 43, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008))".
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**第四項** 新租税特別措置法第三十七条の十二の二第六項の規定の適用がある場合における第二項の規定の適用については、同項中「計算した金額（」とあるのは「計算した金額（新租税特別措置法第三十七条の十二の二第六項の規定の適用がある場合には、その適用後の金額。」と、「同条第一項前段」とあるのは「新租税特別措置法第三十七条の十第一項前段」とする。
suppl-4201-23/art-43/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-4
With regard to the application of the provisions of paragraph (2) in the case where the provisions of Article 37-12-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply, the phrase "calculated as specified by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income pertaining to that transfer of listed shares, etc. (" in that paragraph is deemed to be replaced with "calculated as specified by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income pertaining to that transfer of listed shares, etc. (or, if the provisions of Article 37-12-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply, the amount after that application;", and the phrase "the first sentence of paragraph (1) of that Article" with "the first sentence of Article 37-10, paragraph (1) of the New Act on Special Measures Concerning Taxation".
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**第五項** 前項の規定は、新租税特別措置法第三十七条の十三の二第四項の規定の適用がある場合における第二項の規定の適用について準用する。この場合において、前項中「第三十七条の十二の二第六項」とあるのは、「第三十七条の十三の二第四項」と読み替えるものとする。
suppl-4201-23/art-43/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-43/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-5
The provisions of the preceding paragraph apply mutatis mutandis to the application of the provisions of paragraph (2) in the case where the provisions of Article 37-13-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply. In this case, the phrase "Article 37-12-2, paragraph (6)" in the preceding paragraph is deemed to be replaced with "Article 37-13-2, paragraph (4)".
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**第六項** 新租税特別措置法第三十七条の十四の二第一項又は第二項の規定の適用がある場合において、これらの規定に規定するその有する株式が上場株式等に該当するときにおける第二項の規定の適用については、同項中「第三十七条の十二の二第二項各号に掲げる」とあるのは、「第三十七条の十四の二第一項又は第二項に規定する事由による」とする。
suppl-4201-23/art-43/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-43/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-6
If the provisions of Article 37-14-2, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation apply and the shares held as prescribed in those provisions fall under listed shares, etc., with regard to the application of the provisions of paragraph (2), the phrase "listed in the items of Article 37-12-2, paragraph (2)" in that paragraph is deemed to be replaced with "due to the grounds prescribed in Article 37-14-2, paragraph (1) or (2)".
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**第七項** 新租税特別措置法第三十七条の十四の三第三項の規定の適用がある場合において、同項に規定する旧株が上場株式等に該当するときにおける第二項の規定の適用については、同項中「上場株式等の譲渡を」とあるのは、「上場株式等の譲渡（新租税特別措置法第三十七条の十四の三第三項に規定する特定非適格株式交換による法人税法第二条第十二号の六の四に規定する株式交換完全親法人に対する同項に規定する旧株の譲渡を除く。）を」とする。
suppl-4201-23/art-43/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-43/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-7
If the provisions of Article 37-14-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply and the old shares prescribed in that paragraph fall under listed shares, etc., with regard to the application of the provisions of paragraph (2), the phrase "carried out a transfer of listed shares, etc." in that paragraph is deemed to be replaced with "carried out a transfer of listed shares, etc. (excluding a transfer of old shares prescribed in Article 37-14-3, paragraph (3) of the New Act on Special Measures Concerning Taxation to a wholly owning parent corporation in a share exchange prescribed in Article 2, item (xii)-6-4 of the Corporation Tax Act through a specified non-qualified share exchange prescribed in that paragraph)".
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**第八項** 第三項に定めるもののほか、第二項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
suppl-4201-23/art-43/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-43/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-8
Beyond what is provided for in paragraph (3), necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (2) apply are specified by Cabinet Order.
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### 第四十四条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income, etc. from the Transfer, etc. of Listed Shares, etc. Held in a Specified Account
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suppl-4201-23/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-44
**第一項** 新租税特別措置法第三十七条の十一の三第三項第一号の規定（同号に規定する投資信託委託会社に係る部分に限る。）は、平成二十一年一月一日以後に設定される同号に規定する特定口座について適用し、同日前に設定された旧租税特別措置法第三十七条の十一の三第三項第一号に規定する特定口座については、なお従前の例による。
suppl-4201-23/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-44/par-1
The provisions of Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to an investment trust management company prescribed in that item) apply to a specified account prescribed in that item that is opened on or after January 1, 2009, and the provisions then in force continue to govern a specified account prescribed in Article 37-11-3, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation that was opened before that date.
machine translation, not official
**第二項** 新租税特別措置法第三十七条の十一の三第三項第一号の規定（同号に規定する投資信託委託会社に係る部分を除く。）は、平成二十二年一月一日以後に締結される同号に規定する上場株式配当等受領委任契約に係る同号に規定する特定口座について適用する。
suppl-4201-23/art-44/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-44/par-2
The provisions of Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to an investment trust management company prescribed in that item) apply to a specified account prescribed in that item pertaining to an entrustment contract for receipt of listed share dividends, etc. prescribed in that item that is concluded on or after January 1, 2010.
machine translation, not official
**第三項** 新租税特別措置法第三十七条の十一の三第七項の規定は、平成二十二年一月一日以後に同項の特定口座において処理される同項に規定する上場株式等の譲渡又は当該特定口座に受け入れる同項に規定する上場株式等の配当等に係る同項の報告書について適用し、同日前に旧租税特別措置法第三十七条の十一の三第七項の特定口座において処理された同項に規定する上場株式等の譲渡に係る同項の報告書については、なお従前の例による。
suppl-4201-23/art-44/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-44/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-44/par-3
The provisions of Article 37-11-3, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to a report referred to in that paragraph pertaining to a transfer of listed shares, etc. prescribed in that paragraph that is processed in a specified account referred to in that paragraph, or to dividends and similar income on listed shares, etc. prescribed in that paragraph that are received into that specified account, on or after January 1, 2010, and the provisions then in force continue to govern a report referred to in Article 37-11-3, paragraph (7) of the Former Act on Special Measures Concerning Taxation pertaining to a transfer of listed shares, etc. prescribed in that paragraph that was processed in a specified account referred to in that paragraph before that date.
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### 第四十五条（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. on Income, etc. from the Transfer of Listed Shares, etc. Held in a Specified Account
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suppl-4201-23/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-45
**第一項** 新租税特別措置法第三十七条の十一の四第一項の場合において、同項の居住者又は国内に恒久的施設を有する非居住者が平成二十一年一月一日から平成二十五年十二月三十一日までの間に新租税特別措置法第三十七条の十一の三第一項に規定する特定口座内保管上場株式等の譲渡又は上場株式等の信用取引等（同条第二項に規定する信用取引等をいう。）に係る新租税特別措置法第三十七条の十一の四第一項に規定する差金決済をしたときは、当該譲渡又は差金決済により生じた同項に規定する源泉徴収選択口座内調整所得金額に対する同項の規定の適用については、同項中「百分の十五」とあるのは、「百分の七」とする。
suppl-4201-23/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-45/par-1
In the case referred to in Article 37-11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, if the resident or nonresident having a permanent establishment in Japan referred to in that paragraph makes, during the period from January 1, 2009 to December 31, 2013, a transfer of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation or a cash settlement prescribed in Article 37-11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to margin transactions, etc. of listed shares, etc. (meaning margin transactions, etc. prescribed in Article 37-11-3, paragraph (2)), with regard to the application of the provisions of that paragraph to the adjusted amount of income in a withholding-selected account prescribed in that paragraph arising from that transfer or cash settlement, the phrase "15 percent" in that paragraph is deemed to be replaced with "7 percent".
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**第二項** 新租税特別措置法第三十七条の十一の四第三項の場合において、同項の居住者又は国内に恒久的施設を有する非居住者が平成二十一年一月一日から平成二十五年十二月三十一日までの間に同条第二項に規定する対象譲渡等を行ったときは、当該対象譲渡等により生じた同条第三項に規定する満たない部分の金額に対する同項の規定の適用については、同項中「百分の十五」とあるのは、「百分の七」とする。
suppl-4201-23/art-45/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-45/par-2
In the case referred to in Article 37-11-4, paragraph (3) of the New Act on Special Measures Concerning Taxation, if the resident or nonresident who has a permanent establishment in Japan referred to in that paragraph has made a covered transfer, etc. prescribed in paragraph (2) of that Article during the period from January 1, 2009 to December 31, 2013, with regard to the application of the provisions of that paragraph to the amount of the portion falling short prescribed in paragraph (3) of that Article that arose from that covered transfer, etc., the phrase "15 percent" in that paragraph is deemed to be replaced with "7 percent".
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**第三項** 平成二十一年一月一日前に旧租税特別措置法第三十七条の十一の四第八項の源泉徴収選択口座において処理された旧租税特別措置法第三十七条の十一の三第七項に規定する上場株式等の譲渡に係る同項の報告書については、なお従前の例による。
suppl-4201-23/art-45/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-45/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-45/par-3
The provisions then in force continue to govern the reports referred to in Article 37-11-3, paragraph (7) of the Former Act on Special Measures Concerning Taxation pertaining to transfers of listed shares, etc. prescribed in that paragraph that were processed in a withholding-selected account referred to in Article 37-11-4, paragraph (8) of the Former Act on Special Measures Concerning Taxation before January 1, 2009.
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### 第四十六条（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income and Withholding at the Source, etc. for Dividends and Similar Income in a Withholding-Selected Account
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suppl-4201-23/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-46
**第一項** 新租税特別措置法第三十七条の十一の六の規定は、同条第一項の居住者又は国内に恒久的施設を有する非居住者が平成二十二年一月一日以後に同項の金融商品取引業者等から交付を受ける同項に規定する源泉徴収選択口座内配当等について適用する。
suppl-4201-23/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-46/par-1
The provisions of Article 37-11-6 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income in a withholding-selected account prescribed in paragraph (1) of that Article that the resident or nonresident who has a permanent establishment in Japan referred to in that paragraph receives from the financial instruments business operator, etc. referred to in that paragraph on or after January 1, 2010.
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**第二項** 平成二十二年一月一日から同年十二月三十一日までの間における新租税特別措置法第三十七条の十一の六第二項に規定する源泉徴収選択口座内配当等受入開始届出書の提出に関する特例は、政令で定める。
suppl-4201-23/art-46/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-46/par-2
Special provisions concerning the submission, during the period from January 1, 2010 to December 31 of that year, of the written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in Article 37-11-6, paragraph (2) of the New Act on Special Measures Concerning Taxation are specified by Cabinet Order.
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### 第四十七条（上場株式等に係る譲渡損失の損益通算及び繰越控除に関する経過措置） — Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Capital Losses on Listed Shares, etc.
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suppl-4201-23/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-47
**第一項** 新租税特別措置法第三十七条の十二の二の規定は、平成二十一年分以後の所得税について適用し、平成二十年分以前の所得税については、なお従前の例による。
suppl-4201-23/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-47/par-1
The provisions of Article 37-12-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2009 and subsequent years, and the provisions then in force continue to govern income tax for 2008 and prior years.
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### 第四十八条（特定中小会社が発行した株式に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares Issued by Specified Small and Medium Sized Companies
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suppl-4201-23/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-48
**第一項** 施行日前に旧租税特別措置法第三十七条の十三の三第一項の居住者又は国内に恒久的施設を有する非居住者が同項に規定する払込みにより同項に規定する取得をした同項に規定する特定中小会社の特定株式（同項に規定する特定株式をいう。）については、同条の規定は、なおその効力を有する。この場合において、同項中「平成二十一年三月三十一日」とあるのは「所得税法等の一部を改正する法律（平成二十年法律第二十三号）の施行の日の前日」と、「第三十七条の十第一項」とあるのは「所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正後の租税特別措置法（以下「平成二十五年新法」という。）第三十七条の十第一項又は第三十七条の十一第一項」と、「同項に規定する株式等に係る譲渡所得等の金額」とあるのは「平成二十五年新法第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額（以下この項において「一般株式等に係る譲渡所得等の金額」という。）又は平成二十五年新法第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額（以下この項において「上場株式等に係る譲渡所得等の金額」という。）」と、「当該株式等に係る譲渡所得等の金額」とあるのは「一般株式等に係る譲渡所得等の金額又は上場株式等に係る譲渡所得等の金額」と、「第三十七条の十一第一項第一号に規定する金融商品取引業者」とあるのは「同法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。）」とする。
suppl-4201-23/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-48/par-1
With regard to the specified shares (meaning the specified shares prescribed in that paragraph) of a specified small and medium sized company prescribed in Article 37-13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, for which the resident or nonresident who has a permanent establishment in Japan referred to in that paragraph made an acquisition prescribed in that paragraph through a payment prescribed in that paragraph before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "March 31, 2009" in that paragraph is deemed to be replaced with "the day before the date on which the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008) comes into effect"; the phrase "Article 37-10, paragraph (1)" is deemed to be replaced with "Article 37-10, paragraph (1) or Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) (hereinafter referred to as "the 2013 New Act")"; the phrase "the amount of capital gains, etc. on shares, etc. prescribed in that paragraph" is deemed to be replaced with "the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) of the 2013 New Act (hereinafter referred to in this paragraph as the "amount of capital gains, etc. on general shares, etc.") or the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) of the 2013 New Act (hereinafter referred to in this paragraph as the "amount of capital gains, etc. on listed shares, etc.")"; the phrase "that amount of capital gains, etc. on shares, etc." is deemed to be replaced with "the amount of capital gains, etc. on general shares, etc. or the amount of capital gains, etc. on listed shares, etc."; and the phrase "financial instruments business operator prescribed in Article 37-11, paragraph (1), item (i)" is deemed to be replaced with "financial instruments business operator prescribed in Article 2, paragraph (9) of that Act (limited to a person engaged in Type I Financial Instruments Business prescribed in Article 28, paragraph (1) of that Act)".
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### 第四十九条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. in the Event of a Specified Merger, etc.
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suppl-4201-23/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-49
**第一項** 施行日から平成二十年十二月三十一日までの間は、旧租税特別措置法第三十七条の十四の三第四項第三号の規定は、なおその効力を有する。この場合において、同号中「上場株式等又は第三十七条の十四第一項に規定する特定上場株式等」とあるのは「上場株式等」と、「第三十七条の十一又は第三十七条の十四」とあるのは「同条」と、「第三十七条の十一第一項第五号及び第三十七条の十四第一項第四号中」とあるのは「同項第五号中」とする。
suppl-4201-23/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-49/par-1
During the period from the Effective Date to December 31, 2008, the provisions of Article 37-14-3, paragraph (4), item (iii) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "listed shares, etc. or specified listed shares, etc. prescribed in Article 37-14, paragraph (1)" in that item is deemed to be replaced with "listed shares, etc."; the phrase "Article 37-11 or Article 37-14" is deemed to be replaced with "that Article"; and the phrase "in Article 37-11, paragraph (1), item (v) and Article 37-14, paragraph (1), item (iv)" is deemed to be replaced with "in item (v) of that paragraph".
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### 第五十条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.
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suppl-4201-23/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50
**第一項** 新租税特別措置法第四十条（第一項に係る部分に限る。）の規定は、附則第一条第五号に定める日以後にされる同項後段に規定する財産の贈与又は遺贈について適用し、同日前にされた旧租税特別措置法第四十条第一項後段に規定する財産の贈与又は遺贈については、なお従前の例による。
suppl-4201-23/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-1
The provisions of Article 40 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to gifts or bequests of property prescribed in the second sentence of that paragraph that are made on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern gifts or bequests of property prescribed in the second sentence of Article 40, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were made before that date.
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**第二項** 新租税特別措置法第四十条（第一項に係る部分を除く。）の規定は、附則第一条第五号に定める日以後にされる新租税特別措置法第四十条第二項又は第三項の規定による同条第一項後段の承認の取消しについて適用し、同日前にされた旧租税特別措置法第四十条第二項の規定による同条第一項後段の承認の取消しについては、なお従前の例による。
suppl-4201-23/art-50/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-2
The provisions of Article 40 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to paragraph (1)) apply to a revocation of the approval referred to in the second sentence of paragraph (1) of that Article under the provisions of Article 40, paragraph (2) or (3) of the New Act on Special Measures Concerning Taxation that is made on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern a revocation of the approval referred to in the second sentence of paragraph (1) of that Article under the provisions of Article 40, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was made before that date.
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**第三項** 特例民法法人である新租税特別措置法第四十条第三項に規定する公益法人等が一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（以下この条において「整備法」という。）第四十四条の認定を受けた場合又は整備法第四十五条の認可を受けた場合には、当該認定又は認可を受けた日から一月以内に、政令で定めるところにより、当該公益法人等の名称及び所在地その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出しなければならない。
suppl-4201-23/art-50/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-3
If a public interest corporation, etc. prescribed in Article 40, paragraph (3) of the New Act on Special Measures Concerning Taxation that is a special Civil Code corporation has received the authorization referred to in Article 44 of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (hereinafter referred to in this Article as the "Arrangement Act") or the approval referred to in Article 45 of the Arrangement Act, it must, within one month from the day on which it received that authorization or approval, submit a document stating the name and location of that public interest corporation, etc. and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order.
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**第四項** 前項に規定する特例民法法人とは、旧租税特別措置法第四十条第一項に規定する民法第三十四条の規定により設立された法人であって整備法第四十条第一項の規定により一般社団法人又は一般財団法人として存続するもののうち、整備法第百六条第一項（整備法第百二十一条第一項において読み替えて準用する場合を含む。）の登記をしていないもの（整備法第百三十一条第一項の規定により整備法第四十五条の認可を取り消されたものにあっては、法人税法第二条第九号の二イに掲げるものに該当するものに限る。）をいう。
suppl-4201-23/art-50/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-4
The term "special Civil Code corporation" as used in the preceding paragraph means a corporation established under the provisions of Article 34 of the Civil Code as prescribed in Article 40, paragraph (1) of the Former Act on Special Measures Concerning Taxation which continues to exist as a general incorporated association or general incorporated foundation pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and which has not completed the registration referred to in Article 106, paragraph (1) of the Arrangement Act (including as applied mutatis mutandis pursuant to Article 121, paragraph (1) of the Arrangement Act following the deemed replacement of terms) (for a corporation whose approval referred to in Article 45 of the Arrangement Act has been revoked pursuant to the provisions of Article 131, paragraph (1) of the Arrangement Act, limited to one that falls under the corporations listed in Article 2, item (ix)-2, (a) of the Corporation Tax Act).
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### 第五十一条（特定の増改築等に係る住宅借入金等を有する場合の所得税額の特別控除の控除額に係る特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Credit Amount of the Special Income Tax Credit Where a Person Has Housing Loans, etc. Pertaining to Specified Extension, Reconstruction, etc.
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suppl-4201-23/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-51
**第一項** 新租税特別措置法第四十一条の三の二の規定は、居住者が同条第一項又は第四項に規定する住宅の増改築等をした家屋（当該住宅の増改築等に係る部分に限る。以下この条において同じ。）を施行日以後に新租税特別措置法第四十一条の三の二第一項又は第四項の定めるところによりその者の居住の用に供する場合について適用し、居住者が旧租税特別措置法第四十一条の三の二第一項に規定する住宅の増改築等をした家屋を施行日前に同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-4201-23/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-51/par-1
The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation apply where a resident, on or after the Effective Date, puts a house on which the resident has carried out extension, reconstruction, etc. of a dwelling prescribed in paragraph (1) or (4) of that Article (limited to the part pertaining to that extension, reconstruction, etc. of a dwelling; the same applies hereinafter in this Article) to the resident's own residential use as provided in Article 41-3-2, paragraph (1) or (4) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern cases where a resident, before the Effective Date, put a house on which the resident had carried out extension, reconstruction, etc. of a dwelling prescribed in Article 41-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation to the resident's own residential use as provided in that paragraph.
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### 第五十二条（償還差益等に係る分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc.
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suppl-4201-23/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-52
**第一項** 新租税特別措置法第四十一条の十二第一項及び第三項の規定は、施行日以後に発行される同条第七項に規定する割引債につき支払を受けるべき同項に規定する償還差益について適用し、施行日前に発行された旧租税特別措置法第四十一条の十二第七項に規定する割引債につき支払を受けるべき同項に規定する償還差益については、なお従前の例による。
suppl-4201-23/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-52/par-1
The provisions of Article 41-12, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (7) of that Article that is to be received for discount bonds prescribed in that paragraph issued on or after the Effective Date, and the provisions then in force continue to govern profit from redemption prescribed in Article 41-12, paragraph (7) of the Former Act on Special Measures Concerning Taxation that is to be received for discount bonds prescribed in that paragraph issued before the Effective Date.
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**第二項** 附則第二条に規定する外国法人が平成二十五年十一月三十日までに支払を受ける旧租税特別措置法第四十一条の十二第七項に規定する割引債の同項に規定する償還差益又は新租税特別措置法第四十一条の十二第七項に規定する割引債の同項に規定する償還差益については、旧租税特別措置法第四十一条の十二第六項の規定は、なおその効力を有する。
suppl-4201-23/art-52/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-52/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-52/par-2
With regard to profit from redemption prescribed in Article 41-12, paragraph (7) of the Former Act on Special Measures Concerning Taxation on discount bonds prescribed in that paragraph, or profit from redemption prescribed in Article 41-12, paragraph (7) of the New Act on Special Measures Concerning Taxation on discount bonds prescribed in that paragraph, that a foreign corporation prescribed in Article 2 of the Supplementary Provisions receives by November 30, 2013, the provisions of Article 41-12, paragraph (6) of the Former Act on Special Measures Concerning Taxation remain in force.
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**第三項** 平成二十年十月一日前に発行された旧租税特別措置法第四十一条の十二第九項第十号に掲げる短期商工債については、なお従前の例による。
suppl-4201-23/art-52/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-52/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-52/par-3
The provisions then in force continue to govern short-term Shoko Chukin bonds listed in Article 41-12, paragraph (9), item (x) of the Former Act on Special Measures Concerning Taxation that were issued before October 1, 2008.
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### 第五十三条（民間国外債の発行差金の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Issue Discounts on Private Foreign Bonds
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suppl-4201-23/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-53
**第一項** 新租税特別措置法第四十一条の十三の規定は、施行日以後に発行される同条に規定する民間国外債につき支払を受ける同条に規定する発行差金について適用し、施行日前に発行された旧租税特別措置法第四十一条の十三に規定する民間国外債につき支払を受けた同条に規定する発行差金については、なお従前の例による。
suppl-4201-23/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-53/par-1
The provisions of Article 41-13 of the New Act on Special Measures Concerning Taxation apply to issue discounts prescribed in that Article received for private foreign bonds prescribed in that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern issue discounts prescribed in Article 41-13 of the Former Act on Special Measures Concerning Taxation received for private foreign bonds prescribed in that Article that were issued before the Effective Date.
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### 第五十四条（先物取引の差金等決済に係る支払調書等に関する経過措置） — Transitional Measures Concerning Payment Reports, etc. on Cash Settlement, etc. of Futures Transactions
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suppl-4201-23/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-54
**第一項** 新租税特別措置法第四十一条の十四の規定は、同条第一項に規定する先物取引に係る同項に規定する差金等決済で平成二十一年一月一日以後に行われるものについて適用し、旧租税特別措置法第四十一条の十四第一項に規定する先物取引に係る同項に規定する差金等決済で同日前に行われたものについては、なお従前の例による。
suppl-4201-23/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-54/par-1
The provisions of Article 41-14 of the New Act on Special Measures Concerning Taxation apply to cash settlement, etc. prescribed in paragraph (1) of that Article pertaining to futures transactions prescribed in that paragraph that is carried out on or after January 1, 2009, and the provisions then in force continue to govern cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to futures transactions prescribed in that paragraph that was carried out before that date.
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**第二項** 新租税特別措置法第四十一条の十五の二の規定は、同条に規定する先物取引の差金等決済で平成二十一年一月一日以後に行われるものについて適用する。
suppl-4201-23/art-54/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-54/par-2
The provisions of Article 41-15-2 of the New Act on Special Measures Concerning Taxation apply to cash settlement, etc. of futures transactions prescribed in that Article that is carried out on or after January 1, 2009.
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### 第五十五条（特定地域雇用等促進法人に寄附をした場合の寄附金控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction for Donations Where a Donation Is Made to a Specified Regional Employment, etc. Promotion Corporation
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suppl-4201-23/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-55
**第一項** 個人が平成二十五年十一月三十日までに支出する地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二条の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の地域再生法（平成十七年法律第二十四号）第十九条第一項に規定する特定地域雇用等促進法人に対する寄附金については、旧租税特別措置法第四十一条の十八の二の規定は、なおその効力を有する。この場合において、同条第一項中「同法第十九条第一項に」とあるのは「地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二条の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の地域再生法（以下この条において「効力地域再生法」という。）第十九条第一項に」と、「同法第五条第三項第三号」とあるのは「効力地域再生法第五条第三項第三号」と、「同法第十九条第一項の」とあるのは「効力地域再生法第十九条第一項の」と、同条第二項中「地域再生法第五条第三項第三号」とあるのは「効力地域再生法第五条第三項第三号」とする。
suppl-4201-23/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-55/par-1
With regard to donations that an individual makes by November 30, 2013 to a specified regional employment, etc. promotion corporation prescribed in Article 19, paragraph (1) of the Local Revitalization Act (Act No. 24 of 2005) prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act, the provisions of Article 41-18-2 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in paragraph (1) of that Article, the phrase "in Article 19, paragraph (1) of that Act" is deemed to be replaced with "in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act (hereinafter referred to in this Article as the "Local Revitalization Act as Continued in Effect")"; the phrase "Article 5, paragraph (3), item (iii) of that Act" is deemed to be replaced with "Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect"; and the phrase "of Article 19, paragraph (1) of that Act" is deemed to be replaced with "of Article 19, paragraph (1) of the Local Revitalization Act as Continued in Effect"; and in paragraph (2) of that Article, the phrase "Article 5, paragraph (3), item (iii) of the Local Revitalization Act" is deemed to be replaced with "Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect".
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### 第五十六条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4201-23/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-56
**第一項** 新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4201-23/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-56/par-1
Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter) beginning on or after the Effective Date and to corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.
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### 第五十七条（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4201-23/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-57
**第一項** 新租税特別措置法第四十二条の五（第一項第四号に係る部分に限る。）の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定するエネルギー需給構造改革推進設備等について適用する。
suppl-4201-23/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-57/par-1
The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iv)) apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date.
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### 第五十八条（事業基盤強化設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired
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suppl-4201-23/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-58
**第一項** 法人が附則第一条第七号に定める日前に取得又は製作をした旧租税特別措置法第四十二条の七第一項第六号に定める機械及び装置については、なお従前の例による。
suppl-4201-23/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-58/par-1
The provisions then in force continue to govern machinery and equipment specified in Article 42-7, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the date specified in Article 1, item (vii) of the Supplementary Provisions.
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**第二項** 新租税特別措置法第四十二条の七（第一項第七号に係る部分に限る。）の規定は、法人が附則第一条第七号に定める日以後に取得又は製作をする同項第七号に定める機械及び装置について適用する。
suppl-4201-23/art-58/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-58/par-2
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (vii)) apply to machinery and equipment specified in item (vii) of that paragraph that a corporation acquires or manufactures on or after the date specified in Article 1, item (vii) of the Supplementary Provisions.
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### 第五十九条（情報基盤強化設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired
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suppl-4201-23/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-59
**第一項** 新租税特別措置法第四十二条の十一の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、同条第一項に規定する大規模法人として政令で定める法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条の規定の適用については、同項中「（大規模法人として政令で定める法人の当該供用年度の指定期間内における適用対象投資額」とあるのは「（平成二十年四月一日から当該供用年度終了の日までの期間内に事業の用に供した情報基盤強化設備等の取得価額の合計額」と、「には、二百億円に当該情報基盤強化設備等の取得価額が当該適用対象投資額」とあるのは「における当該期間内に事業の用に供した情報基盤強化設備等の取得価額については、二百億円に当該取得価額が当該合計額」とする。
suppl-4201-23/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-59/par-1
The provisions of Article 42-11 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date. In this case, with regard to the application of the provisions of that Article in a business year of a corporation specified by Cabinet Order as a large-scale corporation prescribed in paragraph (1) of that Article that began before the Effective Date and ends on or after the Effective Date, the phrase "(where the covered investment amount, within the designated period of that year of commencement of use, of a corporation specified by Cabinet Order as a large-scale corporation" in that paragraph is deemed to be replaced with "(where the total acquisition cost of information infrastructure enhancement equipment, etc. put to business use within the period from April 1, 2008 to the end of that year of commencement of use"; and the phrase ", the amount calculated by multiplying 20 billion yen by the ratio of the acquisition cost of that information infrastructure enhancement equipment, etc. to that covered investment amount" is deemed to be replaced with ", for the acquisition cost of information infrastructure enhancement equipment, etc. put to business use within that period, the amount calculated by multiplying 20 billion yen by the ratio of that acquisition cost to that total amount".
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### 第六十条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4201-23/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-60
**第一項** 新租税特別措置法第四十三条第一項の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項に規定する特定設備等については、なお従前の例による。
suppl-4201-23/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-60/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第二項** 新租税特別措置法第四十四条の二第一項の規定は、法人が附則第一条第八号に定める日以後に取得等をする同項に規定する集積産業用資産について適用し、法人が同日前に取得等をした旧租税特別措置法第四十四条の二第一項に規定する集積産業用資産については、なお従前の例による。
suppl-4201-23/art-60/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-60/par-2
The provisions of Article 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the date specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern industrial cluster assets prescribed in Article 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before that date.
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**第三項** 新租税特別措置法第四十四条の四第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の四第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4201-23/art-60/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-60/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-60/par-3
The provisions of Article 44-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 44-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第四項** 新租税特別措置法第四十四条の六第一項の規定は、法人が施行日以後に取得等をする同項に規定する資源再生化設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の六第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4201-23/art-60/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-60/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-60/par-4
The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to resource recycling equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第五項** 新租税特別措置法第四十六条の二第二項の規定は、法人が施行日以後に取得又は製作をする同項に規定する障害者対応設備等について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十六条の二第二項に規定する障害者対応設備等については、なお従前の例による。
suppl-4201-23/art-60/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-60/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-60/par-5
The provisions of Article 46-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 46-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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### 第六十一条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of a Transfer of Assets, etc. by a Corporation
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suppl-4201-23/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-61
**第一項** 新租税特別措置法第六十五条の四第一項第七号及び第二十五号の規定は、法人が附則第一条第五号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4201-23/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-61/par-1
The provisions of Article 65-4, paragraph (1), items (vii) and (xxv) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date.
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**第二項** 新租税特別措置法第六十五条の十三第一項第二号の規定は、法人が附則第一条第五号に定める日以後に行う同項に規定する所有隣接土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の十三第一項に規定する所有隣接土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4201-23/art-61/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-61/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-61/par-2
The provisions of Article 65-13, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of owned adjacent land, etc. prescribed in that paragraph that a corporation carries out on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of owned adjacent land, etc. prescribed in Article 65-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date.
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### 第六十二条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
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suppl-4201-23/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-62
**第一項** 旧租税特別措置法第六十六条の十第一項第二号に掲げる法人が平成二十年七月一日前に取得又は製作をした同号に定める固定資産については、なお従前の例による。
suppl-4201-23/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-62/par-1
The provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a corporation listed in that item acquired or manufactured before July 1, 2008.
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### 第六十三条（特定の基金に対する負担金等の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds
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suppl-4201-23/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-63
**第一項** 新租税特別措置法第六十六条の十一第一項第六号の規定は、法人が附則第一条第五号に定める日以後に支出する同項第六号に掲げる負担金について適用する。
suppl-4201-23/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-63/par-1
The provisions of Article 66-11, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation apply to contributions listed in item (vi) of that paragraph that a corporation pays on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
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### 第六十四条（認定特定非営利活動法人に対する寄附金の損金算入等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations
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suppl-4201-23/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-64
**第一項** 新租税特別措置法第六十六条の十一の二第四項の規定は、法人が施行日以後に行う同条第三項の認定の申請について適用し、法人が施行日前に行った旧租税特別措置法第六十六条の十一の二第三項の認定の申請については、なお従前の例による。
suppl-4201-23/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-64/par-1
The provisions of Article 66-11-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to an application for the certification referred to in paragraph (3) of that Article that a corporation files on or after the Effective Date, and the provisions then in force continue to govern an application for the certification referred to in Article 66-11-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation filed before the Effective Date.
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### 第六十五条（特定地域雇用会社等に対する寄附金の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies, etc.
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suppl-4201-23/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-65
**第一項** 法人が平成二十五年十一月三十日までに支出する地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二条の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の地域再生法第十九条第一項に規定する特定地域雇用等促進法人に対する寄附金については、旧租税特別措置法第六十六条の十二の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第二項 同法第十九条第一項に 地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二条の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の地域再生法（以下この項及び第四項において「効力地域再生法」という。）第十九条第一項に
同法第五条第三項第三号 効力地域再生法第五条第三項第三号
同法第十九条第一項の 効力地域再生法第十九条第一項の
同法第十九条第二項 効力地域再生法第十九条第二項
租税特別措置法 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第六十五条の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法
第三項 同条第二項に 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第六十五条の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法第六十六条の十二第二項に
第四項 地域再生法第五条第三項第三号 効力地域再生法第五条第三項第三号
suppl-4201-23/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-65/par-1
With regard to donations that a corporation makes by November 30, 2013 to a specified regional employment, etc. promotion corporation prescribed in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act, the provisions of Article 66-12 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (2) in Article 19, paragraph (1) of that Act in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act (hereinafter referred to in this paragraph and paragraph (4) as the "Local Revitalization Act as Continued in Effect")
Article 5, paragraph (3), item (iii) of that Act Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect
of Article 19, paragraph (1) of that Act of Article 19, paragraph (1) of the Local Revitalization Act as Continued in Effect
Article 19, paragraph (2) of that Act Article 19, paragraph (2) of the Local Revitalization Act as Continued in Effect
Act on Special Measures Concerning Taxation Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to the provisions of Article 65 of the Supplementary Provisions of that Act
Paragraph (3) in paragraph (2) of that Article in Article 66-12, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to the provisions of Article 65 of the Supplementary Provisions of that Act
Paragraph (4) Article 5, paragraph (3), item (iii) of the Local Revitalization Act Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect
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### 第六十六条（農業生産法人の肉用牛の売却に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Sale of Beef Cattle by Agricultural Production Corporations
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suppl-4201-23/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-66
**第一項** 新租税特別措置法第六十七条の三の規定は、法人の平成二十一年四月一日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、法人の同日前に開始し、かつ、同日以後に終了する事業年度における同条の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 （その売却した （平成二十一年四月一日から当該事業年度終了の日までの期間内にその売却した
（当該売却をした日を含む事業年度 （平成二十一年四月一日から当該事業年度終了の日までの期間（以下この項において「経過期間」という。）
が二千頭 が二千頭に当該経過期間の月数を乗じてこれを十二で除して計算した頭数
、二千頭 、当該経過期間内の当該免税対象飼育牛に該当する肉用牛の頭数の合計のうち当該計算した頭数
第五項 事業年度が 事業年度（平成二十一年四月一日前に開始し、かつ、同日以後に終了する事業年度を除く。）が
第六項 前項 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第六十六条の規定により読み替えられた第一項
suppl-4201-23/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-66/par-1
The provisions of Article 67-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after April 1, 2009, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before that date. In this case, with regard to the application of the provisions of that Article in a business year of a corporation that began before that date and ends on or after that date, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) (that it sold (that it sold within the period from April 1, 2009 to the end of the business year
(the business year that includes the day of that sale (the period from April 1, 2009 to the end of the business year (hereinafter referred to in this paragraph as the "transitional period")
2,000 head the number of head calculated by multiplying 2,000 head by the number of months in that transitional period and dividing the result by 12
, 2,000 head , the number of head so calculated out of the total number of head of beef cattle that are those tax-exempt raised cattle within that transitional period
Paragraph (5) business year business year (excluding a business year that begins before April 1, 2009 and ends on or after that date)
Paragraph (6) the preceding paragraph paragraph (1) as replaced pursuant to the provisions of Article 66 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008)
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### 第六十七条（特定目的会社に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Special Purpose Companies
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suppl-4201-23/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-67
**第一項** 新租税特別措置法第六十七条の十四第一項の規定は、同項に規定する特定目的会社の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十七条の十四第一項に規定する特定目的会社の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4201-23/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-67/par-1
The provisions of Article 67-14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a special purpose company prescribed in that paragraph ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a special purpose company prescribed in Article 67-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.
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**第二項** 新租税特別措置法第六十七条の十四第四項の規定は、同条第一項に規定する特定目的会社が施行日以後に開始する事業年度において納付する同条第四項に規定する外国法人税の額（旧租税特別措置法第六十七条の十四第二項の規定により読み替えられた法人税法第六十九条の規定の適用を受けたものを除く。）について適用する。
suppl-4201-23/art-67/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-67/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-67/par-2
The provisions of Article 67-14, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (4) of that Article that a special purpose company prescribed in paragraph (1) of that Article pays in a business year beginning on or after the Effective Date (excluding an amount to which the provisions of Article 69 of the Corporation Tax Act, as replaced pursuant to the provisions of Article 67-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation, were applied).
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### 第六十八条（投資法人に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations
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suppl-4201-23/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-68
**第一項** 新租税特別措置法第六十七条の十五第一項の規定は、同項に規定する投資法人の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十七条の十五第一項に規定する投資法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4201-23/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-68/par-1
The provisions of Article 67-15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of an investment corporation prescribed in that paragraph ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of an investment corporation prescribed in Article 67-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.
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**第二項** 新租税特別措置法第六十七条の十五第五項の規定は、同条第一項に規定する投資法人が施行日以後に開始する事業年度において納付する同条第五項に規定する外国法人税の額（旧租税特別措置法第六十七条の十五第三項の規定により読み替えられた法人税法第六十九条の規定の適用を受けたものを除く。）について適用する。
suppl-4201-23/art-68/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-68/par-2
The provisions of Article 67-15, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (5) of that Article that an investment corporation prescribed in paragraph (1) of that Article pays in a business year beginning on or after the Effective Date (excluding an amount to which the provisions of Article 69 of the Corporation Tax Act, as replaced pursuant to the provisions of Article 67-15, paragraph (3) of the Former Act on Special Measures Concerning Taxation, were applied).
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### 第六十九条（民間国外債の利子等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Interest, etc. on Private Foreign Bonds
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suppl-4201-23/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-69
**第一項** 新租税特別措置法第六十七条の十六第二項の規定は、施行日以後に発行される同項に規定する民間国外債につき支払を受ける利子又は同項に規定する発行差金について適用し、施行日前に発行された旧租税特別措置法第六十七条の十六第二項に規定する民間国外債につき支払を受けた利子又は同項に規定する発行差金については、なお従前の例による。
suppl-4201-23/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-69/par-1
The provisions of Article 67-16, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to interest or issue discounts prescribed in that paragraph received for private foreign bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern interest or issue discounts prescribed in that paragraph received for private foreign bonds prescribed in Article 67-16, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date.
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### 第七十条（経営革新計画を実施する中小企業者に対する特定同族会社の特別税率の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of the Special Tax Rate for Specified Family Companies to Small and Medium Sized Enterprises Implementing a Business Innovation Plan
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suppl-4201-23/art-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-70
**第一項** 旧租税特別措置法第六十八条の二第一項に規定する承認を施行日前に受けた同項に規定する中小企業者が各事業年度終了の時において同項に規定する承認経営革新計画に従って同項の経営革新のための事業を実施している場合については、同条の規定は、なおその効力を有する。この場合において、同項中「平成十八年四月一日から平成二十年三月三十一日までの間に開始する各事業年度」とあるのは、「各事業年度」とする。
suppl-4201-23/art-70/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-70/par-1
Where a small and medium sized enterprise prescribed in Article 68-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that obtained the approval prescribed in that paragraph before the Effective Date is, at the end of each business year, implementing a project for business innovation referred to in that paragraph in accordance with the approved business innovation plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "each business year beginning during the period from April 1, 2006 to March 31, 2008" in that paragraph is deemed to be replaced with "each business year".
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### 第七十一条（農林中央金庫の合併等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Mergers, etc. of the Norinchukin Bank
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suppl-4201-23/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-71
**第一項** 新租税特別措置法第六十八条の二第一項の規定は、施行日以後に行われる同項第五号に掲げる合併について適用し、施行日前に行われた旧租税特別措置法第六十八条の二の二第五号に掲げる合併については、なお従前の例による。
suppl-4201-23/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-71/par-1
The provisions of Article 68-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to mergers listed in item (v) of that paragraph that are carried out on or after the Effective Date, and the provisions then in force continue to govern mergers listed in Article 68-2-2, item (v) of the Former Act on Special Measures Concerning Taxation that were carried out before the Effective Date.
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**第二項** 新租税特別措置法第六十八条の二第二項の規定は、施行日以後に行われる同項に規定する共同事業現物出資について適用する。
suppl-4201-23/art-71/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-71/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-71/par-2
The provisions of Article 68-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to capital contributions in kind for joint business prescribed in that paragraph that are made on or after the Effective Date.
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### 第七十二条（特定目的信託に係る受託法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified-Purpose Trust
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suppl-4201-23/art-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-72
**第一項** 新租税特別措置法第六十八条の三の二第一項の規定は、同項に規定する特定目的信託に係る同項に規定する受託法人の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十八条の三の二第一項に規定する特定目的信託に係る同項に規定する受託法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4201-23/art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-72/par-1
The provisions of Article 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years, ending on or after the Effective Date, of the Trust Corporation prescribed in that paragraph pertaining to a specified-purpose trust prescribed in that paragraph, and the provisions then in force continue to govern corporation tax for business years, ended before the Effective Date, of the Trust Corporation prescribed in Article 68-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a specified-purpose trust prescribed in that paragraph.
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**第二項** 新租税特別措置法第六十八条の三の二第四項の規定は、同条第一項に規定する特定目的信託に係る同項に規定する受託法人が施行日以後に開始する事業年度において納付する同条第四項に規定する外国法人税の額（旧租税特別措置法第六十八条の三の二第三項の規定により読み替えられた法人税法第六十九条の規定の適用を受けたものを除く。）について適用する。
suppl-4201-23/art-72/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-72/par-2
The provisions of Article 68-3-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (4) of that Article that the Trust Corporation prescribed in paragraph (1) of that Article pertaining to a specified-purpose trust prescribed in that paragraph pays in a business year beginning on or after the Effective Date (excluding an amount to which the provisions of Article 69 of the Corporation Tax Act, as replaced pursuant to the provisions of Article 68-3-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation, were applied).
machine translation, not official
### 第七十三条（特定投資信託に係る受託法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified Investment Trust
caption: machine translation, not official
suppl-4201-23/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-73
**第一項** 新租税特別措置法第六十八条の三の三第一項の規定は、同項に規定する特定投資信託に係る同項に規定する受託法人の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十八条の三の三第一項に規定する特定投資信託に係る同項に規定する受託法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4201-23/art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-73/par-1
The provisions of Article 68-3-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years, ending on or after the Effective Date, of the Trust Corporation prescribed in that paragraph pertaining to a specified investment trust prescribed in that paragraph, and the provisions then in force continue to govern corporation tax for business years, ended before the Effective Date, of the Trust Corporation prescribed in Article 68-3-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a specified investment trust prescribed in that paragraph.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の三の三第四項の規定は、同条第一項に規定する特定投資信託に係る同項に規定する受託法人が施行日以後に開始する事業年度において納付する同条第四項に規定する外国法人税の額（旧租税特別措置法第六十八条の三の三第三項の規定により読み替えられた法人税法第六十九条の規定の適用を受けたものを除く。）について適用する。
suppl-4201-23/art-73/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-73/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-73/par-2
The provisions of Article 68-3-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (4) of that Article that the Trust Corporation prescribed in paragraph (1) of that Article pertaining to a specified investment trust prescribed in that paragraph pays in a business year beginning on or after the Effective Date (excluding an amount to which the provisions of Article 69 of the Corporation Tax Act, as replaced pursuant to the provisions of Article 68-3-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation, were applied).
machine translation, not official
### 第七十四条（課税所得の範囲の変更等の場合の特例に関する経過措置） — Transitional Measures Concerning Special Provisions in the Case of a Change in the Scope of Taxable Income, etc.
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suppl-4201-23/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-74
**第一項** 新租税特別措置法第六十八条の三の五の規定は、施行日後に同条第一項に規定する特定普通法人が同項に規定する公益法人等に該当することとなる場合について適用する。
suppl-4201-23/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-74/par-1
The provisions of Article 68-3-5 of the New Act on Special Measures Concerning Taxation apply where a specified ordinary corporation prescribed in paragraph (1) of that Article comes to fall under the category of public interest corporations, etc. prescribed in that paragraph after the Effective Date.
machine translation, not official
**第二項** 施行日から附則第一条第五号に定める日の前日までの間における新租税特別措置法第六十八条の三の五の規定の適用については、同条第一項中「一般社団法人若しくは一般財団法人又は医療法人のうち、」とあるのは、「医療法人のうち」とする。
suppl-4201-23/art-74/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-74/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-74/par-2
With regard to the application of the provisions of Article 68-3-5 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (v) of the Supplementary Provisions, the phrase "of general incorporated associations, general incorporated foundations or medical care corporations, those" in paragraph (1) of that Article is deemed to be replaced with "of medical care corporations, those".
machine translation, not official
### 第七十五条（連結法人が試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research
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suppl-4201-23/art-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-75
**第一項** 新租税特別措置法第六十八条の九の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下附則第七十九条までにおいて同じ。）が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4201-23/art-75/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-75/par-1
The provisions of Article 68-9 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter up to Article 79 of the Supplementary Provisions) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
machine translation, not official
### 第七十六条（連結法人がエネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure
caption: machine translation, not official
suppl-4201-23/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-76
**第一項** 新租税特別措置法第六十八条の十（第一項第四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする同項に規定するエネルギー需給構造改革推進設備等について適用する。
suppl-4201-23/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-76/par-1
The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iv)) apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date.
machine translation, not official
### 第七十七条（連結法人が事業基盤強化設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment
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suppl-4201-23/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-77
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第七号に定める日前に取得又は製作をした旧租税特別措置法第六十八条の十二第一項第六号に定める機械及び装置については、なお従前の例による。
suppl-4201-23/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-77/par-1
The provisions then in force continue to govern machinery and equipment specified in Article 68-12, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the date specified in Article 1, item (vii) of the Supplementary Provisions.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十二（第一項第七号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第七号に定める日以後に取得又は製作をする同項第七号に定める機械及び装置について適用する。
suppl-4201-23/art-77/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-77/par-2
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (vii)) apply to machinery and equipment specified in item (vii) of that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the date specified in Article 1, item (vii) of the Supplementary Provisions.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の十二（第五項に係る部分に限る。）の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用する。
suppl-4201-23/art-77/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-77/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-77/par-3
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (5)) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date.
machine translation, not official
### 第七十八条（連結法人が情報基盤強化設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Information Infrastructure Enhancement Equipment, etc.
caption: machine translation, not official
suppl-4201-23/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-78
**第一項** 新租税特別措置法第六十八条の十五の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に終了した連結事業年度分の法人税については、なお従前の例による。この場合において、同条第一項に規定する大規模連結法人として政令で定める連結法人の施行日前に開始し、かつ、施行日以後に終了する連結事業年度における同条の規定の適用については、同項中「（大規模連結法人として政令で定める連結法人の当該供用年度の指定期間内における適用対象投資額」とあるのは「（平成二十年四月一日から当該供用年度終了の日までの期間内に事業の用に供した情報基盤強化設備等の取得価額の合計額」と、「には、二百億円に当該情報基盤強化設備等の取得価額が当該適用対象投資額」とあるのは「における当該期間内に事業の用に供した情報基盤強化設備等の取得価額については、二百億円に当該取得価額が当該合計額」とする。
suppl-4201-23/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-78/par-1
The provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date. In this case, with regard to the application of the provisions of that Article in a consolidated business year of a consolidated corporation specified by Cabinet Order as a large-scale consolidated corporation prescribed in paragraph (1) of that Article that began before the Effective Date and ends on or after the Effective Date, the phrase "(where the covered investment amount, within the designated period of that year of commencement of use, of a consolidated corporation specified by Cabinet Order as a large-scale consolidated corporation" in that paragraph is deemed to be replaced with "(where the total acquisition cost of information infrastructure enhancement equipment, etc. put to business use within the period from April 1, 2008 to the end of that year of commencement of use"; and the phrase ", the amount calculated by multiplying 20 billion yen by the ratio of the acquisition cost of that information infrastructure enhancement equipment, etc. to that covered investment amount" is deemed to be replaced with ", for the acquisition cost of information infrastructure enhancement equipment, etc. put to business use within that period, the amount calculated by multiplying 20 billion yen by the ratio of that acquisition cost to that total amount".
machine translation, not official
### 第七十九条（連結法人の教育訓練費の額が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Education and Training Expenses of a Consolidated Corporation Has Increased
caption: machine translation, not official
suppl-4201-23/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-79
**第一項** 旧租税特別措置法第六十八条の十五の二第一項又は第二項に規定する連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4201-23/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-79/par-1
The provisions then in force continue to govern corporation tax of a consolidated corporation prescribed in Article 68-15-2, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
machine translation, not official
### 第八十条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
caption: machine translation, not official
suppl-4201-23/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-80
**第一項** 新租税特別措置法第六十八条の十六第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十六第一項に規定する特定設備等については、なお従前の例による。
suppl-4201-23/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-80/par-1
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の二十第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第八号に定める日以後に取得等をする同項に規定する集積産業用資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に取得等をした旧租税特別措置法第六十八条の二十第一項に規定する集積産業用資産については、なお従前の例による。
suppl-4201-23/art-80/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-80/par-2
The provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the date specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern industrial cluster assets prescribed in Article 68-20, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before that date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の二十三第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十三第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4201-23/art-80/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-80/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-80/par-3
The provisions of Article 68-23, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 68-23, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の二十六第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する資源再生化設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十六第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4201-23/art-80/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-80/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-80/par-4
The provisions of Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to resource recycling equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 68-26, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の三十一第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をする同項に規定する障害者対応設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の三十一第二項に規定する障害者対応設備等については、なお従前の例による。
suppl-4201-23/art-80/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-80/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-80/par-5
The provisions of Article 68-31, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 68-31, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
machine translation, not official
### 第八十一条（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of a Transfer of Assets, etc. by a Consolidated Corporation
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suppl-4201-23/art-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-81
**第一項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第七号及び第二十五号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第五号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4201-23/art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-81/par-1
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), items (vii) and (xxv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の八十四第一項第二号の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第五号に定める日以後に行う同項に規定する所有隣接土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十八条の八十四第一項に規定する所有隣接土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4201-23/art-81/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-81/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-81/par-2
The provisions of Article 68-84, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of owned adjacent land, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of owned adjacent land, etc. prescribed in Article 68-84, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before that date.
machine translation, not official
### 第八十二条（連結親法人である鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income of Mining and Manufacturing Technology Research Associations, etc. That Are Consolidated Parent Corporations
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suppl-4201-23/art-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-82
**第一項** 旧租税特別措置法第六十八条の九十四第一項に規定する連結親法人が平成二十年七月一日前に取得又は製作をした旧租税特別措置法第六十六条の十第一項第二号に定める固定資産については、なお従前の例による。
suppl-4201-23/art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-82/par-1
The provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation prescribed in Article 68-94, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired or manufactured before July 1, 2008.
machine translation, not official
### 第八十三条（連結法人の特定の基金に対する負担金等の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds by Consolidated Corporations
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suppl-4201-23/art-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-83
**第一項** 新租税特別措置法第六十八条の九十五第一項（新租税特別措置法第六十六条の十一第一項第六号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第五号に定める日以後に支出する新租税特別措置法第六十六条の十一第一項第六号に掲げる負担金について適用する。
suppl-4201-23/art-83/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-83/par-1
The provisions of Article 68-95, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 66-11, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation) apply to contributions listed in Article 66-11, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation pays on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
machine translation, not official
### 第八十四条（連結法人の特定地域雇用会社等に対する寄附金の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Donations by Consolidated Corporations to Specified Regional Employment Companies, etc.
caption: machine translation, not official
suppl-4201-23/art-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-84
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十五年十一月三十日までに支出する地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二条の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の地域再生法第十九条第一項に規定する特定地域雇用等促進法人に対する寄附金については、旧租税特別措置法第六十八条の九十六の二の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第二項 同法第十九条第一項に 地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二条の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の地域再生法（以下この項において「効力地域再生法」という。）第十九条第一項に
同法第五条第三項第三号 効力地域再生法第五条第三項第三号
同法第十九条第一項の 効力地域再生法第十九条第一項の
同法第十九条第二項 効力地域再生法第十九条第二項
租税特別措置法 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第八十四条の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法
第三項 同条第二項 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第八十四条の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法第六十八条の九十六の二第二項
suppl-4201-23/art-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-84/par-1
With regard to donations that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes by November 30, 2013 to a specified regional employment, etc. promotion corporation prescribed in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act, the provisions of Article 68-96-2 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (2) in Article 19, paragraph (1) of that Act in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act (hereinafter referred to in this paragraph as the "Local Revitalization Act as Continued in Effect")
Article 5, paragraph (3), item (iii) of that Act Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect
of Article 19, paragraph (1) of that Act of Article 19, paragraph (1) of the Local Revitalization Act as Continued in Effect
Article 19, paragraph (2) of that Act Article 19, paragraph (2) of the Local Revitalization Act as Continued in Effect
Act on Special Measures Concerning Taxation Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to the provisions of Article 84 of the Supplementary Provisions of that Act
Paragraph (3) paragraph (2) of that Article Article 68-96-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to the provisions of Article 84 of the Supplementary Provisions of that Act
machine translation, not official
### 第八十五条（連結欠損金額の範囲の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Scope of the Amount of Consolidated Loss
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suppl-4201-23/art-85 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-85
**第一項** 旧租税特別措置法第六十八条の九十七第一項に規定する最初に開始する連結事業年度開始の日前五年以内に開始した各事業年度において生じた同項に規定する欠損金額については、同条の規定は、なおその効力を有する。
suppl-4201-23/art-85/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-85/par-1
With regard to the amount of loss prescribed in Article 68-97, paragraph (1) of the Former Act on Special Measures Concerning Taxation incurred in each business year that began within five years before the first day of the consolidated business year that first begins as prescribed in that paragraph, the provisions of that Article remain in force.
machine translation, not official
### 第八十六条（連結法人である農業生産法人の肉用牛の売却に係る連結所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Consolidated Income from the Sale of Beef Cattle by Agricultural Production Corporations That Are Consolidated Corporations
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suppl-4201-23/art-86 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-86
**第一項** 新租税特別措置法第六十八条の百一の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の平成二十一年四月一日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同日前に終了した連結事業年度分の法人税については、なお従前の例による。この場合において、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同日前に開始し、かつ、同日以後に終了する連結事業年度における同条の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 （その売却した （平成二十一年四月一日から当該連結事業年度終了の日までの期間内にその売却した
（当該売却をした日を含む連結事業年度 （平成二十一年四月一日から当該連結事業年度終了の日までの期間（以下この項において「経過期間」という。）
が二千頭 が二千頭に当該経過期間の月数を乗じてこれを十二で除して計算した頭数
、二千頭 、当該経過期間内の当該免税対象飼育牛に該当する肉用牛の頭数の合計のうち当該計算した頭数
第四項 連結事業年度が 連結事業年度（平成二十一年四月一日前に開始し、かつ、同日以後に終了する連結事業年度を除く。）が
第五項 前項 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第八十六条の規定により読み替えられた第一項
suppl-4201-23/art-86/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-86/par-1
The provisions of Article 68-101 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after April 1, 2009, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before that date. In this case, with regard to the application of the provisions of that Article in a consolidated business year of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before that date and ends on or after that date, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) (that it sold (that it sold within the period from April 1, 2009 to the end of the consolidated business year
(the consolidated business year that includes the day of that sale (the period from April 1, 2009 to the end of the consolidated business year (hereinafter referred to in this paragraph as the "transitional period")
2,000 head the number of head calculated by multiplying 2,000 head by the number of months in that transitional period and dividing the result by 12
, 2,000 head , the number of head so calculated out of the total number of head of beef cattle that are those tax-exempt raised cattle within that transitional period
Paragraph (4) consolidated business year consolidated business year (excluding a consolidated business year that begins before April 1, 2009 and ends on or after that date)
Paragraph (5) the preceding paragraph paragraph (1) as replaced pursuant to the provisions of Article 86 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008)
machine translation, not official
### 第八十七条（経営革新計画を実施する連結親法人である中小企業者に対する特定同族会社の特別税率の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of the Special Tax Rate for Specified Family Companies to Small and Medium Sized Enterprises That Are Consolidated Parent Corporations Implementing a Business Innovation Plan
caption: machine translation, not official
suppl-4201-23/art-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-87
**第一項** 旧租税特別措置法第六十八条の百九第一項に規定する承認を施行日前に受けた同項に規定する連結親法人が各連結事業年度終了の時において同項に規定する承認経営革新計画に従って同項の経営革新のための事業を実施している場合については、同条の規定は、なおその効力を有する。この場合において、同項中「法人税法第十五条の二第一項に規定する連結親法人事業年度が平成十八年四月一日から平成二十年三月三十一日までの間に開始する各連結事業年度」とあるのは、「各連結事業年度」とする。
suppl-4201-23/art-87/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-87/par-1
Where a consolidated parent corporation prescribed in Article 68-109, paragraph (1) of the Former Act on Special Measures Concerning Taxation that obtained the approval prescribed in that paragraph before the Effective Date is, at the end of each consolidated business year, implementing a project for business innovation referred to in that paragraph in accordance with the approved business innovation plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "each consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act begins during the period from April 1, 2006 to March 31, 2008" in that paragraph is deemed to be replaced with "each consolidated business year".
machine translation, not official
### 第八十八条（相続税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax
caption: machine translation, not official
suppl-4201-23/art-88 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-88
**第一項** 相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。）により財産を取得した者が、当該取得した財産に属する金銭を平成二十五年十一月三十日までに地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二条の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の地域再生法第十九条第一項に規定する特定地域雇用等促進法人に対し贈与（贈与をした者の死亡により効力を生ずる贈与を除く。）をした場合については、旧租税特別措置法第七十条第十一項及び第十二項の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第十一項 同法第十九条第一項に 地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二条の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の地域再生法（以下この項及び次項において「効力地域再生法」という。）第十九条第一項に
同法第五条第三項第三号 効力地域再生法第五条第三項第三号
同法第十九条第一項の 効力地域再生法第十九条第一項の
第十一項において準用する前項 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第八十八条の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法（第五項において「平成二十年旧法」という。）第七十条第十一項において準用する前項
第十一項において準用する第一項 平成二十年旧法第七十条第十一項において準用する第一項
第十一項の 同条第十一項の
第十二項 地域再生法第五条第三項第三号 効力地域再生法第五条第三項第三号
suppl-4201-23/art-88/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-88/par-1
Where a person who acquired property by inheritance or bequest (including a gift that takes effect upon the death of the donor) has, by November 30, 2013, made a gift (excluding a gift that takes effect upon the death of the donor) of money belonging to the property so acquired to a specified regional employment, etc. promotion corporation prescribed in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act, the provisions of Article 70, paragraphs (11) and (12) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (11) in Article 19, paragraph (1) of that Act in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act (hereinafter referred to in this paragraph and the following paragraph as the "Local Revitalization Act as Continued in Effect")
Article 5, paragraph (3), item (iii) of that Act Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect
of Article 19, paragraph (1) of that Act of Article 19, paragraph (1) of the Local Revitalization Act as Continued in Effect
the preceding paragraph as applied mutatis mutandis pursuant to paragraph (11) the preceding paragraph as applied mutatis mutandis pursuant to Article 70, paragraph (11) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to the provisions of Article 88 of the Supplementary Provisions of that Act (referred to as "the 2008 Former Act" in paragraph (5))
paragraph (1) as applied mutatis mutandis pursuant to paragraph (11) paragraph (1) as applied mutatis mutandis pursuant to Article 70, paragraph (11) of the 2008 Former Act
of paragraph (11) of paragraph (11) of that Article
Paragraph (12) Article 5, paragraph (3), item (iii) of the Local Revitalization Act Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect
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### 第八十九条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4201-23/art-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89
**第一項** 新租税特別措置法第七十六条第一項の規定は、施行日以後に同項に規定する農地保有合理化事業を行う法人が買入れをする同項に規定する農用地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第七十六条第一項に規定する農地保有合理化事業を行う法人が買入れをした同項に規定する農用地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-1
The provisions of Article 76, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of agricultural land prescribed in that paragraph that a corporation conducting a farmland holding rationalization project prescribed in that paragraph purchases on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of agricultural land prescribed in that paragraph that a corporation conducting a farmland holding rationalization project prescribed in Article 76, paragraph (1) of the Former Act on Special Measures Concerning Taxation purchased before the Effective Date.
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**第二項** 新租税特別措置法第七十八条の二の規定は、施行日以後に漁業協同組合が同条第一項に規定する権利義務の承継をする場合における当該承継に係る不動産又は船舶の権利の移転の登記に係る登録免許税について適用し、施行日前に漁業協同組合が旧租税特別措置法第七十八条の二第一項に規定する権利義務の承継をした場合における当該承継に係る不動産又は船舶の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-89/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-2
The provisions of Article 78-2 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property or vessels pertaining to a succession to rights and obligations prescribed in paragraph (1) of that Article, in the case where a fishery cooperative carries out that succession on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property or vessels pertaining to a succession to rights and obligations prescribed in Article 78-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, in the case where a fishery cooperative carried out that succession before the Effective Date.
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**第三項** 漁業協同組合が、施行日前に旧租税特別措置法第七十八条の二第二項に規定する合併をした場合において当該合併により取得した不動産又は船舶の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-89/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-3
The provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property or vessels that a fishery cooperative acquired through a merger prescribed in Article 78-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation, in the case where it carried out that merger before the Effective Date.
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**第四項** 新租税特別措置法第八十条第一項の規定は、施行日以後に同項に規定する認定がされる場合における同項各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十条第一項に規定する認定がされた場合における同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-89/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-4
The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in the items of that paragraph in the case where the certification prescribed in that paragraph is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where the certification prescribed in that paragraph was given before the Effective Date.
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**第五項** 新租税特別措置法第八十条第二項の規定は、施行日以後に同項に規定する決定がされる場合における同条第一項第一号に掲げる事項についての登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十条第二項に規定する決定がされた場合における同条第一項第一号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-89/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-5
The provisions of Article 80, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in paragraph (1), item (i) of that Article in the case where the decision prescribed in paragraph (2) of that Article is made on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in Article 80, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation in the case where the decision prescribed in paragraph (2) of that Article was made before the Effective Date.
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**第六項** 旧租税特別措置法第八十条の二第一項に規定する認定経営基盤強化計画又は同条第三項第一号に規定する経営強化計画若しくは同項第二号に規定する変更後の経営強化計画が施行日前に提出された場合における同条第一項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-89/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-6
The provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where a certified business foundation strengthening plan prescribed in paragraph (1) of that Article, or a management strengthening plan prescribed in paragraph (3), item (i) of that Article or a modified management strengthening plan prescribed in item (ii) of that paragraph, was submitted before the Effective Date.
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**第七項** 新租税特別措置法第八十条の二第一項の規定は、施行日以後に農林中央金庫が同項に規定する事業譲渡により不動産に関する権利を取得する場合（前項の規定によりなお従前の例によることとされる場合を除く。）における当該不動産に係る抵当権の移転の登記に係る登録免許税について適用し、施行日前に農林中央金庫が旧租税特別措置法第八十条の三第一項に規定する事業譲渡により取得した不動産に係る抵当権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-89/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-7
The provisions of Article 80-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of mortgages on real property in the case where the Norinchukin Bank acquires rights concerning that real property through a business transfer prescribed in that paragraph on or after the Effective Date (excluding the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph), and the provisions then in force continue to govern registration and license tax on the registration of transfer of mortgages on real property that the Norinchukin Bank acquired through a business transfer prescribed in Article 80-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
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**第八項** 旧租税特別措置法第八十条の三第二項に規定する信用農業協同組合連合会が、施行日前に同項に規定する信用事業の全部又は一部の譲受けにより取得した不動産に係る抵当権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-89/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-8
The provisions then in force continue to govern registration and license tax on the registration of transfer of mortgages on real property that a federation of credit agricultural cooperatives prescribed in Article 80-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date by taking over all or part of the credit business prescribed in that paragraph.
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**第九項** 旧租税特別措置法第八十条の三第三項に規定する特定農業協同組合が、施行日前に同項に規定する信用事業の全部又は一部の譲受けにより取得した不動産に係る抵当権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-89/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-9
The provisions then in force continue to govern registration and license tax on the registration of transfer of mortgages on real property that a specified agricultural cooperative prescribed in Article 80-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date by taking over all or part of the credit business prescribed in that paragraph.
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**第十項** 新租税特別措置法第八十条の二第二項の規定は、施行日以後に同項に規定する特定農業協同組合が同項に規定する合併により取得する不動産に係る権利の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十条の三第四項に規定する特定農業協同組合が同項に規定する合併により取得した不動産に係る権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-89/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-10
The provisions of Article 80-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights concerning real property that a specified agricultural cooperative prescribed in that paragraph acquires through a merger prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights concerning real property that a specified agricultural cooperative prescribed in Article 80-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation acquired through a merger prescribed in that paragraph before the Effective Date.
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**第十一項** 農業信用基金協会が、施行日前に旧租税特別措置法第八十条の四第一項に規定する保証事業の譲渡を行った場合において当該譲渡により個人又は法人が取得をした不動産の抵当権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-89/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-11
The provisions then in force continue to govern registration and license tax on the registration of transfer of mortgages on real property that an individual or a corporation acquired through a transfer of guarantee business prescribed in Article 80-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, in the case where an agricultural credit guarantee fund association carried out that transfer before the Effective Date.
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**第十二項** 株式会社が平成十八年四月一日から平成十九年三月三十一日までの間に新設分割又は吸収分割を行った場合において、旧租税特別措置法第八十一条第九項の規定により読み替えて適用される旧租税特別措置法第七十九条第一項に規定する勧告若しくは指示若しくは認定、旧租税特別措置法第八十条第一項に規定する認定又は旧租税特別措置法第八十条の二第一項に規定する認定であって当該期間内にされたものに係る旧租税特別措置法第七十九条第一項（第一号から第四号までを除く。）、旧租税特別措置法第八十条第一項（第一号から第四号までを除く。）又は旧租税特別措置法第八十条の二第一項（第一号から第三号まで及び第五号を除き、同条第三項において準用する場合を含む。）に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-89/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-12
In the case where a stock company carried out an incorporation-type company split or absorption-type company split during the period from April 1, 2006 to March 31, 2007, the provisions then in force continue to govern registration and license tax on registration of the matters listed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iv)), Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iv)) or Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iii) and item (v), and including as applied mutatis mutandis pursuant to paragraph (3) of that Article) pertaining to a recommendation, instruction or certification prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation as applied following the deemed replacement of terms pursuant to the provisions of Article 81, paragraph (9) of the Former Act on Special Measures Concerning Taxation, a certification prescribed in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a certification prescribed in Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which was given during that period.
machine translation, not official
**第十三項** 株式会社が平成十九年四月一日から平成二十年三月三十一日までの間に新設分割又は吸収分割を行った場合において、旧租税特別措置法第八十一条第十項の規定により読み替えて適用される旧租税特別措置法第七十九条第一項に規定する勧告若しくは指示若しくは認定、旧租税特別措置法第八十条第一項に規定する認定又は旧租税特別措置法第八十条の二第一項に規定する認定であって当該期間内にされたものに係る旧租税特別措置法第七十九条第一項（第一号から第四号までを除く。）、旧租税特別措置法第八十条第一項（第一号から第四号までを除く。）又は旧租税特別措置法第八十条の二第一項（第一号から第三号まで及び第五号を除き、同条第三項において準用する場合を含む。）に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-89/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-13
In the case where a stock company carried out an incorporation-type company split or absorption-type company split during the period from April 1, 2007 to March 31, 2008, the provisions then in force continue to govern registration and license tax on registration of the matters listed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iv)), Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iv)) or Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iii) and item (v), and including as applied mutatis mutandis pursuant to paragraph (3) of that Article) pertaining to a recommendation, instruction or certification prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation as applied following the deemed replacement of terms pursuant to the provisions of Article 81, paragraph (10) of the Former Act on Special Measures Concerning Taxation, a certification prescribed in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a certification prescribed in Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which was given during that period.
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**第十四項** 新租税特別措置法第八十三条の三第一項の規定は、施行日以後に同項に規定する特定目的会社が取得する同項に規定する特定不動産で同項第二号の要件を満たすもの又は指名金銭債権に係る同項に規定する不動産の権利の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第一項に規定する特定目的会社が取得した同項に規定する特定不動産で同項第二号の要件を満たすもの又は指名金銭債権に係る同項に規定する不動産の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-89/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-14
The provisions of Article 83-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property prescribed in that paragraph pertaining to specified real property prescribed in that paragraph that satisfies the requirement of item (ii) of that paragraph, or to nominative monetary claims, that a special purpose company prescribed in that paragraph acquires on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property prescribed in that paragraph pertaining to specified real property prescribed in that paragraph that satisfies the requirement of item (ii) of that paragraph, or to nominative monetary claims, that a special purpose company prescribed in Article 83-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date.
machine translation, not official
**第十五項** 新租税特別措置法第八十三条の三第二項の規定は、施行日以後に同項に規定する信託会社等が同項に規定する不動産の所有権を取得する場合における当該不動産の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第二項に規定する信託会社等が同項に規定する不動産の所有権を取得した場合における当該不動産の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-89/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-15
The provisions of Article 83-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property in the case where a trust company, etc. prescribed in that paragraph acquires ownership of the real property prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property in the case where a trust company, etc. prescribed in Article 83-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired ownership of the real property prescribed in that paragraph before the Effective Date.
machine translation, not official
**第十六項** 新租税特別措置法第八十三条の三第三項の規定は、施行日以後に同項に規定する投資法人が同項に規定する不動産の所有権を取得する場合における当該不動産の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第三項に規定する投資法人が同項に規定する不動産の所有権を取得した場合における当該不動産の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-89/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-16
The provisions of Article 83-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property in the case where an investment corporation prescribed in that paragraph acquires ownership of the real property prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property in the case where an investment corporation prescribed in Article 83-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation acquired ownership of the real property prescribed in that paragraph before the Effective Date.
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### 第九十条（酒税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax
caption: machine translation, not official
suppl-4201-23/art-90 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-90
**第一項** この附則に別段の定めがあるものを除き、施行日前に課した、又は課すべきであった酒税については、なお従前の例による。
suppl-4201-23/art-90/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-90/par-1
Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before the Effective Date.
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**第二項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされる酒税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4201-23/art-90/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-90/par-2
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date in relation to liquor tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
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### 第九十一条（揮発油税及び地方道路税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gasoline Tax and Local Road Tax
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suppl-4201-23/art-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-91
**第一項** 第八条の規定（租税特別措置法第八十八条の六の次に一条を加える改正規定に限る。）の施行の際、揮発油等の品質の確保等に関する法律（昭和五十一年法律第八十八号）第十二条の五第一項第三号に規定する揮発油特定加工業者又は同法第十七条の三第一項に規定する揮発油生産業者の揮発油の製造場に現存する揮発油（当該製造場において製造されたものに限る。）のうち、新租税特別措置法第八十八条の七第一項各号のいずれかに掲げる物品と揮発油（同項各号に掲げる物品以外のアルコール含有物又はエチル―ターシャリ―ブチルエーテルを混和して製造したものを除く。）とを混和して製造した揮発油であって揮発油等の品質の確保等に関する法律第十三条に規定する揮発油規格に適合するもの（当該揮発油が同項各号のいずれかに掲げる物品を混和して製造したものであることにつき、政令で定めるところにより、経済産業大臣が証明したものに限る。）については、当該揮発油を同項に規定するバイオエタノール等揮発油と、当該揮発油の製造者を新租税特別措置法第八十八条の七第三項前段の届出をした者と、それぞれみなして、同条（第三項から第六項まで及び第九項を除く。）の規定を適用する。
suppl-4201-23/art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-91/par-1
When the provisions of Article 8 (limited to the amending provisions adding one Article after Article 88-6 of the Act on Special Measures Concerning Taxation) come into effect, with regard to gasoline existing at the gasoline manufacturing site of a specified gasoline processor prescribed in Article 12-5, paragraph (1), item (iii) of the Act on the Quality Control of Gasoline and Other Fuels (Act No. 88 of 1976) or of a gasoline producer prescribed in Article 17-3, paragraph (1) of that Act (limited to gasoline manufactured at that manufacturing site), which is gasoline manufactured by blending any of the articles listed in the items of Article 88-7, paragraph (1) of the New Act on Special Measures Concerning Taxation with gasoline (excluding gasoline manufactured by blending in alcohol-containing substances other than the articles listed in the items of that paragraph or ethyl tertiary-butyl ether) and which conforms to the gasoline standards prescribed in Article 13 of the Act on the Quality Control of Gasoline and Other Fuels (limited to gasoline for which the Minister of Economy, Trade and Industry has certified, pursuant to the provisions of Cabinet Order, that it was manufactured by blending any of the articles listed in the items of that paragraph), the provisions of that Article (excluding paragraphs (3) through (6) and paragraph (9)) apply by deeming that gasoline to be gasoline blended with bioethanol, etc. prescribed in that paragraph, and the manufacturer of that gasoline to be a person who has given the notification referred to in the first sentence of Article 88-7, paragraph (3) of the New Act on Special Measures Concerning Taxation, respectively.
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### 第九十二条（印紙税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Stamp Tax
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suppl-4201-23/art-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-92
**第一項** 旧租税特別措置法第九十一条の二に規定する民法第三十四条の規定に基づき設立された法人であって一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律第四十条第一項の規定により一般社団法人又は一般財団法人として存続するもののうち、同法第百六条第一項（同法第百二十一条第一項において読み替えて準用する場合を含む。）の登記をしていないものは、新租税特別措置法第九十一条の二に規定する公益社団法人又は公益財団法人とみなして、同条の規定を適用する。
suppl-4201-23/art-92/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-92/par-1
A corporation established under the provisions of Article 34 of the Civil Code as prescribed in Article 91-2 of the Former Act on Special Measures Concerning Taxation which continues to exist as a general incorporated association or general incorporated foundation pursuant to the provisions of Article 40, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations and which has not completed the registration referred to in Article 106, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 121, paragraph (1) of that Act following the deemed replacement of terms) is deemed to be an incorporated public interest association or incorporated public interest foundation prescribed in Article 91-2 of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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### 第百十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4201-23/art-119 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-119
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4201-23/art-119/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-119/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百十九条の二（この法律の公布の日が平成二十年四月一日後となる場合における経過措置） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2008
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suppl-4201-23/art-119-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-119-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-119-2
**第一項** この法律の公布の日が平成二十年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
suppl-4201-23/art-119-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-119-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-119-2/par-1
Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2008 (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.
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### 第百二十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4201-23/art-120 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-120 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-120
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4201-23/art-120/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-120/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二〇年五月二三日法律第四〇号
suppl-4201-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-40 · https://japanlaw.org/l/332AC0000000026/suppl-4201-40
### 第一条（施行期日） — Effective Date
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suppl-4201-40/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-40/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-40/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4201-40/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-40/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-40/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成二〇年五月三〇日法律第四九号
suppl-4201-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-49 · https://japanlaw.org/l/332AC0000000026/suppl-4201-49
### 第一条（施行期日） — Effective Date
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suppl-4201-49/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-49/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-49/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4201-49/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-49/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-49/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成二〇年六月六日法律第五三号
suppl-4201-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-53 · https://japanlaw.org/l/332AC0000000026/suppl-4201-53
### 第一条（施行期日） — Effective Date
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suppl-4201-53/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-53/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-53/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4201-53/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-53/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-53/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成二〇年六月一三日法律第六五号
suppl-4201-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-65 · https://japanlaw.org/l/332AC0000000026/suppl-4201-65
### 第一条（施行期日） — Effective Date
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suppl-4201-65/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-65/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-65/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4201-65/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-65/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-65/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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### 第四十条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4201-65/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-65/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4201-65/art-40
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4201-65/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-65/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-65/art-40/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第四十一条（政令への委任） — Delegation to Cabinet Order
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suppl-4201-65/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-65/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4201-65/art-41
**第一項** 附則第二条から第十九条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4201-65/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-65/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-65/art-41/par-1
Beyond what is provided for in Article 2 through Article 19 of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二〇年六月一八日法律第七五号
suppl-4201-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-75 · https://japanlaw.org/l/332AC0000000026/suppl-4201-75
### 第一条（施行期日等） — Effective Date, etc.
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suppl-4201-75/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-75/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-75/art-1
**第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4201-75/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-75/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-75/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 略
suppl-4201-75/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-75/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-75/art-1/par-1/item-1
Omitted
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**二** 第二条中航空法第三十九条の改正規定（同条第一項第一号中「基準」の下に「（空港にあつては、当該基準及び空港法第三条第一項に規定する基本方針（第四十七条第一項において単に「基本方針」という。）。第三号において同じ。）」を加える部分に限る。）、同法第四十七条の改正規定（同条第一項中「基準」の下に「（空港にあつては、当該基準及び基本方針）」を加える部分に限る。）、同条の次に二条を加える改正規定、同法第四十八条の改正規定（同条ただし書中「前条第一項」を「第四十七条第一項」に改める部分及び同条第四号中「前条第一項」を「第四十七条第一項」に改める部分に限る。）、同法第五十四条（見出しを含む。）の改正規定、同法第五十四条の二を削る改正規定、同法第五十五条の二の改正規定（同条第二項中「第四十七条第一項」の下に「、第四十七条の三」を加え、「、第五十一条第二項、第四項及び第五項並びに第五十四条の二第一項」を「並びに第五十一条第二項、第四項及び第五項」に改める部分及び同項を同条第三項とし、同条第一項の次に一項を加える部分に限る。）、同法第百四十八条の改正規定（同条に二号を加える部分に限る。）、同法第百四十八条の二の改正規定、同法第百五十条第二号の改正規定及び同法第百六十条第二号の改正規定並びに附則第三条第三項から第五項まで、第九条第一項及び第二項並びに第二十条（租税特別措置法（昭和三十二年法律第二十六号）第三十四条第二項第三号の改正規定及び同法第六十五条の三第一項第三号の改正規定に限る。）の規定 平成二十一年四月一日
suppl-4201-75/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-75/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-75/art-1/par-1/item-2
the amending provisions of Article 39 of the Civil Aeronautics Act in Article 2 (limited to the part adding "(for an airport, those standards and the basic policy prescribed in Article 3, paragraph (1) of the Airport Act (referred to simply as the "basic policy" in Article 47, paragraph (1)); the same applies in item (iii))" after "standards" in paragraph (1), item (i) of that Article), the amending provisions of Article 47 of that Act (limited to the part adding "(for an airport, those standards and the basic policy)" after "standards" in paragraph (1) of that Article), the amending provisions adding two Articles after that Article, the amending provisions of Article 48 of that Act (limited to the part replacing "paragraph (1) of the preceding Article" with "Article 47, paragraph (1)" in the proviso to that Article and the part replacing "paragraph (1) of the preceding Article" with "Article 47, paragraph (1)" in item (iv) of that Article), the amending provisions of Article 54 of that Act (including its heading), the amending provisions deleting Article 54-2 of that Act, the amending provisions of Article 55-2 of that Act (limited to the part adding ", Article 47-3" after "Article 47, paragraph (1)" and replacing ", Article 51, paragraphs (2), (4) and (5) and Article 54-2, paragraph (1)" with "and Article 51, paragraphs (2), (4) and (5)" in paragraph (2) of that Article, and the part renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article), the amending provisions of Article 148 of that Act (limited to the part adding two items to that Article), the amending provisions of Article 148-2 of that Act, the amending provisions of Article 150, item (ii) of that Act and the amending provisions of Article 160, item (ii) of that Act, and the provisions of Article 3, paragraphs (3) through (5), Article 9, paragraphs (1) and (2) and Article 20 (limited to the amending provisions of Article 34, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) and the amending provisions of Article 65-3, paragraph (1), item (iii) of that Act) of the Supplementary Provisions: April 1, 2009.
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## 附 則 平成二〇年六月一八日法律第八二号
suppl-4201-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-82 · https://japanlaw.org/l/332AC0000000026/suppl-4201-82
### 第一条（施行期日） — Effective Date
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suppl-4201-82/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-82/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-82/art-1
**第一項** この法律は、平成二十一年四月一日から施行する。
suppl-4201-82/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-82/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-82/art-1/par-1
This Act comes into effect on April 1, 2009.
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### 第十条（厚生労働省令への委任） — Delegation to Order of the Ministry of Health, Labour and Welfare
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suppl-4201-82/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-82/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4201-82/art-10
**第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置は、厚生労働省令で定める。
suppl-4201-82/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-82/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-82/art-10/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Order of the Ministry of Health, Labour and Welfare.
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## 附 則 平成二〇年一二月五日法律第八七号
suppl-4201-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-87 · https://japanlaw.org/l/332AC0000000026/suppl-4201-87
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4201-87/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-87/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成二〇年一二月一六日法律第九〇号
suppl-4201-90 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-90 · https://japanlaw.org/l/332AC0000000026/suppl-4201-90
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4201-90/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-90/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-90/art-1
**第一項** この法律は、公布の日から起算して二月を超えない範囲内において政令で定める日から施行する。
suppl-4201-90/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-90/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-90/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation.
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### 第四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4201-90/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-90/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-90/art-4
**第一項** この法律の施行前にした行為及び附則第二条の規定によりなお効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4201-90/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-90/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-90/art-4/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where provisions remain in force pursuant to the provisions of Article 2 of the Supplementary Provisions, the provisions then in force continue to govern.
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### 第五条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4201-90/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-90/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-90/art-5
**第一項** 附則第二条及び前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4201-90/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-90/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-90/art-5/par-1
Beyond what is provided for in Article 2 of the Supplementary Provisions and the preceding Article, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二一年三月三〇日法律第五号
suppl-4211-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-5
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4211-5/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-5/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-5/art-1
**第一項** この法律は、平成二十一年三月三十一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4211-5/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-5/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-5/art-1/par-1
This Act comes into effect on March 31, 2009; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 略
suppl-4211-5/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-5/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-5/art-1/par-1/item-1
Omitted
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**二** 第二条並びに附則第四条、第七条、第九条から第十二条まで、第十四条、第十五条及び第十九条の規定 平成二十二年四月一日
suppl-4211-5/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-5/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-5/art-1/par-1/item-2
the provisions of Article 2, and Article 4, Article 7, Articles 9 through 12, Article 14, Article 15 and Article 19 of the Supplementary Provisions: April 1, 2010.
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### 第十九条（調整規定） — Adjustment Provisions
caption: machine translation, not official
suppl-4211-5/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-5/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4211-5/art-19
**第一項** この法律及び被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律に同一の法律の規定についての改正規定がある場合において、当該改正規定が同一の日に施行されるときは、当該法律の規定は、被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律によってまず改正され、次いでこの法律によって改正されるものとする。
suppl-4211-5/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-5/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-5/art-19/par-1
In the case where this Act and the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems contain provisions amending the provisions of the same law, and those amending provisions come into effect on the same day, the provisions of that law are to be amended first by the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems and then by this Act.
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## 附 則 平成二一年三月三一日法律第一三号
suppl-4211-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4211-13/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1
**第一項** この法律は、平成二十一年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4211-13/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1
This Act comes into effect on April 1, 2009; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 次に掲げる規定 平成二十二年一月一日
suppl-4211-13/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-1
the following provisions: January 1, 2010
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**イ** 略
suppl-4211-13/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-1/sub-1
Omitted
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**ロ** 第五条中租税特別措置法第九条の三の二第一項の改正規定、同法第三十八条に一項を加える改正規定、同法第四十一条の十四の改正規定及び同法第八十四条の五の改正規定並びに附則第三十条第三項及び第六十七条第十一項の規定
suppl-4211-13/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-1/sub-2
the provisions in Article 5 amending Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions adding one paragraph to Article 38 of that Act, the provisions amending Article 41-14 of that Act and the provisions amending Article 84-5 of that Act, and the provisions of Article 30, paragraph (3) and Article 67, paragraph (11) of the Supplementary Provisions;
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**ハ** 第七条中所得税法等の一部を改正する法律附則第四十六条の改正規定
suppl-4211-13/art-1/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-1/sub-3
the provisions in Article 7 amending Article 46 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc.
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**二** 第五条中租税特別措置法第十一条の三（見出しを含む。）の改正規定（同条第一項中「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）、同法第四十四条の三（見出しを含む。）の改正規定（同条第一項中「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）、同法第六十六条の十（見出しを含む。）の改正規定（同条第一項中「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）、同法第六十八条の二十一（見出しを含む。）の改正規定（同条第一項中「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）、同法第六十八条の九十四（見出しを含む。）の改正規定（同条第一項中「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）及び同法第八十条第一項の改正規定並びに附則第二十七条第三項及び第四項、第四十条第五項及び第六項、第四十六条、第五十六条第五項及び第六項、第六十一条並びに第六十七条第三項の規定 我が国における産業活動の革新等を図るための産業活力再生特別措置法等の一部を改正する法律（平成二十一年法律第二十九号）の施行の日
suppl-4211-13/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-2
the provisions in Article 5 amending Article 11-3 of the Act on Special Measures Concerning Taxation (including its caption) (excluding the part replacing "March 31, 2009" with "March 31, 2011" in paragraph (1) of that Article), the provisions amending Article 44-3 of that Act (including its caption) (excluding the part replacing "March 31, 2009" with "March 31, 2011" in paragraph (1) of that Article), the provisions amending Article 66-10 of that Act (including its caption) (excluding the part replacing "March 31, 2009" with "March 31, 2011" in paragraph (1) of that Article), the provisions amending Article 68-21 of that Act (including its caption) (excluding the part replacing "March 31, 2009" with "March 31, 2011" in paragraph (1) of that Article), the provisions amending Article 68-94 of that Act (including its caption) (excluding the part replacing "March 31, 2009" with "March 31, 2011" in paragraph (1) of that Article) and the provisions amending Article 80, paragraph (1) of that Act, and the provisions of Article 27, paragraphs (3) and (4), Article 40, paragraphs (5) and (6), Article 46, Article 56, paragraphs (5) and (6), Article 61 and Article 67, paragraph (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. to Promote Innovation, etc. in Industrial Activities in Japan (Act No. 29 of 2009) comes into effect;
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**三** 第五条中租税特別措置法第十一条の六の次に一条を加える改正規定、同法第四十四条の六の次に一条を加える改正規定、同法第六十八条の二十五を削り、同法第六十八条の二十六を同法第六十八条の二十五とし、同条の次に一条を加える改正規定、同法第六十八条の四十第一項の改正規定（「第六十八条の二十三、第六十八条の二十四、第六十八条の二十六、第六十八条の二十七」を「第六十八条の二十三から第六十八条の二十七まで」に改める部分に限る。）及び同法第六十八条の四十二第一項第二号の改正規定（「第六十八条の二十三、第六十八条の二十四、第六十八条の二十六、第六十八条の二十七」を「第六十八条の二十三から第六十八条の二十七まで」に改める部分に限る。）並びに附則第二十七条第五項、第四十条第七項及び第五十六条第七項の規定 米穀の新用途への利用の促進に関する法律（平成二十一年法律第二十五号）の施行の日
suppl-4211-13/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-3
the provisions in Article 5 adding one Article after Article 11-6 of the Act on Special Measures Concerning Taxation, the provisions adding one Article after Article 44-6 of that Act, the provisions deleting Article 68-25 of that Act, renumbering Article 68-26 of that Act as Article 68-25 of that Act and adding one Article after that Article, the provisions amending Article 68-40, paragraph (1) of that Act (limited to the part replacing "Article 68-23, Article 68-24, Article 68-26, Article 68-27" with "Articles 68-23 through 68-27") and the provisions amending Article 68-42, paragraph (1), item (ii) of that Act (limited to the part replacing "Article 68-23, Article 68-24, Article 68-26, Article 68-27" with "Articles 68-23 through 68-27"), and the provisions of Article 27, paragraph (5), Article 40, paragraph (7) and Article 56, paragraph (7) of the Supplementary Provisions: the date on which the Act on Promotion of the Use of Rice for New Purposes (Act No. 25 of 2009) comes into effect;
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**四** 第五条中租税特別措置法第十四条第二項の改正規定（「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）、同法第四十七条第三項の改正規定（「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）及び同法第六十八条の三十四第三項の改正規定（「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）並びに附則第二十七条第九項及び第十項、第四十条第十一項及び第十二項並びに第五十六条第十一項及び第十二項の規定 高齢者の居住の安定確保に関する法律の一部を改正する法律（平成二十一年法律第三十八号）の施行の日
suppl-4211-13/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-4
the provisions in Article 5 amending Article 14, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the part replacing "March 31, 2009" with "March 31, 2011"), the provisions amending Article 47, paragraph (3) of that Act (excluding the part replacing "March 31, 2009" with "March 31, 2011") and the provisions amending Article 68-34, paragraph (3) of that Act (excluding the part replacing "March 31, 2009" with "March 31, 2011"), and the provisions of Article 27, paragraphs (9) and (10), Article 40, paragraphs (11) and (12) and Article 56, paragraphs (11) and (12) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 38 of 2009) comes into effect;
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**五** 第五条中租税特別措置法第三十三条の四第三項第一号の改正規定、同法第三十四条第二項第三号の改正規定、同法第三十四条の二第二項第二十五号の改正規定、同法第三十四条の三第二項の改正規定、同法第三十七条第一項の表の第十三号の改正規定、同法第六十一条の二第一項の改正規定（「第二条第七項」を「第二条第三項」に改める部分に限る。）、同法第六十五条の二第三項第一号の改正規定、同法第六十五条の三第一項第三号の改正規定、同法第六十五条の四第一項第二十五号の改正規定、同法第六十五条の五第一項の改正規定（「第六十六条」を「第六十六条の二」に改める部分を除く。）、同法第六十五条の七第一項の表の第十四号の改正規定、同法第六十七条の三第一項の改正規定、同法第六十八条の六十四第一項の改正規定（「第二条第七項」を「第二条第三項」に改める部分に限る。）、同法第六十八条の七十三第三項第一号の改正規定、同法第六十八条の七十六第一項の改正規定（「第二条第七項」を「第二条第三項」に改める部分に限る。）、同法第六十八条の七十八第一項の表の第十四号の改正規定、同法第六十八条の百一第一項の改正規定、同法第七十条の四の改正規定、同法第七十条の五の改正規定、同法第七十条の六の改正規定、同法第七十条の六の次に二条を加える改正規定、同法第七十条の七第一項の改正規定、同条第三項の改正規定（「同条第三十五項第一号」を「同条第三十九項第一号」に改める部分に限る。）、同法第七十六条第一項の改正規定（「千分の十（平成二十一年三月三十一日までに買入れをした当該農用地の所有権の移転の登記にあつては、千分の八）」を「千分の八」に改める部分を除く。）、同条第二項の改正規定（「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）、同項を同条第三項とし、同条第一項の次に一項を加える改正規定、同法第七十七条（見出しを含む。）の改正規定（「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）、同条に一項を加える改正規定、同法第九十三条第二項第二号の改正規定及び同法第九十八条の表の改正規定（同表の都道府県の項中「第七十条の四第三十項（第七十条の六第三十六項」を「第七十条の四第三十五項（第七十条の六第四十項」に改める部分及び同表の市町村の項中「第七十条の四第三十項（第七十条の六第三十六項」を「第七十条の四第三十五項（第七十条の六第四十項」に、「第七十条の四第三十一項（第七十条の六第三十七項」を「第七十条の四第三十六項（第七十条の六第四十一項」に改める部分に限る。）並びに附則第二十九条第二項、第三項、第七項及び第八項、第四十三条第一項、第二項及び第六項から第八項まで、第五十八条第一項、第二項及び第六項から第八項まで、第六十六条、第六十七条第一項、第六十九条第一項並びに第九十一条（別表第一租税特別措置法（昭和三十二年法律第二十六号）の項第一号中「第七十条の四第三十項（第七十条の六第三十六項」を「第七十条の四第三十五項（第七十条の六第四十項」に改める部分及び同項第二号中「第七十条の四第三十項（第七十条の六第三十六項」を「第七十条の四第三十五項（第七十条の六第四十項」に、「第七十条の四第三十一項（第七十条の六第三十七項」を「第七十条の四第三十六項（第七十条の六第四十一項」に改める部分に限る。）の規定 農地法等の一部を改正する法律（平成二十一年法律第五十七号）の施行の日
suppl-4211-13/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-5
the provisions in Article 5 amending Article 33-4, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation, the provisions amending Article 34, paragraph (2), item (iii) of that Act, the provisions amending Article 34-2, paragraph (2), item (xxv) of that Act, the provisions amending Article 34-3, paragraph (2) of that Act, the provisions amending item (xiii) of the table in Article 37, paragraph (1) of that Act, the provisions amending Article 61-2, paragraph (1) of that Act (limited to the part replacing "Article 2, paragraph (7)" with "Article 2, paragraph (3)"), the provisions amending Article 65-2, paragraph (3), item (i) of that Act, the provisions amending Article 65-3, paragraph (1), item (iii) of that Act, the provisions amending Article 65-4, paragraph (1), item (xxv) of that Act, the provisions amending Article 65-5, paragraph (1) of that Act (excluding the part replacing "Article 66" with "Article 66-2"), the provisions amending item (xiv) of the table in Article 65-7, paragraph (1) of that Act, the provisions amending Article 67-3, paragraph (1) of that Act, the provisions amending Article 68-64, paragraph (1) of that Act (limited to the part replacing "Article 2, paragraph (7)" with "Article 2, paragraph (3)"), the provisions amending Article 68-73, paragraph (3), item (i) of that Act, the provisions amending Article 68-76, paragraph (1) of that Act (limited to the part replacing "Article 2, paragraph (7)" with "Article 2, paragraph (3)"), the provisions amending item (xiv) of the table in Article 68-78, paragraph (1) of that Act, the provisions amending Article 68-101, paragraph (1) of that Act, the provisions amending Article 70-4 of that Act, the provisions amending Article 70-5 of that Act, the provisions amending Article 70-6 of that Act, the provisions adding two Articles after Article 70-6 of that Act, the provisions amending Article 70-7, paragraph (1) of that Act, the provisions amending paragraph (3) of that Article (limited to the part replacing "paragraph (35), item (i) of that Article" with "paragraph (39), item (i) of that Article"), the provisions amending Article 76, paragraph (1) of that Act (excluding the part replacing "10/1,000 (8/1,000 for the registration of transfer of ownership of that agricultural land purchased by March 31, 2009)" with "8/1,000"), the provisions amending paragraph (2) of that Article (excluding the part replacing "March 31, 2009" with "March 31, 2011"), the provisions renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, the provisions amending Article 77 of that Act (including its caption) (excluding the part replacing "March 31, 2009" with "March 31, 2011"), the provisions adding one paragraph to that Article, the provisions amending Article 93, paragraph (2), item (ii) of that Act and the provisions amending the table in Article 98 of that Act (limited to the part replacing "Article 70-4, paragraph (30) (Article 70-6, paragraph (36)" with "Article 70-4, paragraph (35) (Article 70-6, paragraph (40)" in the row for prefectures in that table, and the part replacing "Article 70-4, paragraph (30) (Article 70-6, paragraph (36)" with "Article 70-4, paragraph (35) (Article 70-6, paragraph (40)" and "Article 70-4, paragraph (31) (Article 70-6, paragraph (37)" with "Article 70-4, paragraph (36) (Article 70-6, paragraph (41)" in the row for municipalities in that table), and the provisions of Article 29, paragraphs (2), (3), (7) and (8), Article 43, paragraphs (1) and (2) and paragraphs (6) through (8), Article 58, paragraphs (1) and (2) and paragraphs (6) through (8), Article 66, Article 67, paragraph (1), Article 69, paragraph (1) and Article 91 of the Supplementary Provisions (limited to the part replacing "Article 70-4, paragraph (30) (Article 70-6, paragraph (36)" with "Article 70-4, paragraph (35) (Article 70-6, paragraph (40)" in item (i) of the row for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) in Appended Table 1, and the part replacing "Article 70-4, paragraph (30) (Article 70-6, paragraph (36)" with "Article 70-4, paragraph (35) (Article 70-6, paragraph (40)" and "Article 70-4, paragraph (31) (Article 70-6, paragraph (37)" with "Article 70-4, paragraph (36) (Article 70-6, paragraph (41)" in item (ii) of that row): the date on which the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009) comes into effect;
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**六** 第五条中租税特別措置法第三十四条の二第二項第十三号イの改正規定及び同法第六十五条の四第一項第十三号イの改正規定並びに附則第二十九条第四項から第六項まで、第四十三条第三項から第五項まで及び第五十八条第三項から第五項までの規定 商店街の活性化のための地域住民の需要に応じた事業活動の促進に関する法律（平成二十一年法律第八十号）の施行の日
suppl-4211-13/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-6
the provisions in Article 5 amending Article 34-2, paragraph (2), item (xiii), (a) of the Act on Special Measures Concerning Taxation and the provisions amending Article 65-4, paragraph (1), item (xiii), (a) of that Act, and the provisions of Article 29, paragraphs (4) through (6), Article 43, paragraphs (3) through (5) and Article 58, paragraphs (3) through (5) of the Supplementary Provisions: the date on which the Act on Promotion of Business Activities Meeting the Needs of Local Residents for the Revitalization of Shopping Districts (Act No. 80 of 2009) comes into effect;
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**七** 第五条中租税特別措置法第四十一条の七の改正規定 雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第一条第三号に定める日
suppl-4211-13/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-7
the provisions in Article 5 amending Article 41-7 of the Act on Special Measures Concerning Taxation: the date specified in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007);
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**八** 第五条中租税特別措置法第七十三条の二第一項の改正規定 長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）の施行の日
suppl-4211-13/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-8
the provisions in Article 5 amending Article 73-2, paragraph (1) of the Act on Special Measures Concerning Taxation: the date on which the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008) comes into effect.
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### 第二十一条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4211-13/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-21
**第一項** 第五条の規定による改正後の租税特別措置法（以下附則第六十九条までにおいて「新租税特別措置法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成二十一年分以後の所得税について適用し、平成二十年分以前の所得税については、なお従前の例による。
suppl-4211-13/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-21/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 5 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" up to Article 69 of the Supplementary Provisions) apply to income tax for 2009 and subsequent years, and the provisions then in force continue to govern income tax for 2008 and prior years.
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### 第二十二条（上場株式等に係る配当所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Dividend Income from Listed Shares, etc.
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suppl-4211-13/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-22
**第一項** 新租税特別措置法第八条の四第四項の規定は、施行日以後に支払う同項に規定する上場株式配当等について適用し、施行日前に支払った第五条の規定による改正前の租税特別措置法（以下附則第六十八条までにおいて「旧租税特別措置法」という。）第八条の四第四項に規定する上場株式配当等については、なお従前の例による。
suppl-4211-13/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-22/par-1
The provisions of Article 8-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to listed share dividends, etc. prescribed in that paragraph that are paid on or after the Effective Date, and the provisions then in force continue to govern listed share dividends, etc. prescribed in Article 8-4, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 5 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" up to Article 68 of the Supplementary Provisions) that were paid before the Effective Date.
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### 第二十三条（上場証券投資信託の償還金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Redemption Money, etc. of Listed Securities Investment Trusts
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suppl-4211-13/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-23
**第一項** 新租税特別措置法第九条の四の二の規定は、施行日以後の同条第一項に規定する上場証券投資信託の終了又は一部の解約について適用する。
suppl-4211-13/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-23/par-1
The provisions of Article 9-4-2 of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a listed securities investment trust prescribed in paragraph (1) of that Article that takes place on or after the Effective Date.
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### 第二十四条（公募株式等証券投資信託の受益権を買い取った金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source for Distributions of Proceeds Received by Financial Instruments Business Operators, etc. That Have Purchased Beneficial Interests in Publicly Offered Securities Investment Trusts for Shares and Similar Interests
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suppl-4211-13/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-24
**第一項** 新租税特別措置法第九条の五第一項の規定は、施行日以後の同項に規定する公募株式等証券投資信託の終了又は一部の解約について適用し、施行日前の旧租税特別措置法第九条の五第一項に規定する公募株式等証券投資信託の終了又は一部の解約については、なお従前の例による。
suppl-4211-13/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-24/par-1
The provisions of Article 9-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a publicly offered securities investment trust for shares and similar interests prescribed in that paragraph that takes place on or after the Effective Date, and the provisions then in force continue to govern the termination or partial cancellation of a publicly offered securities investment trust for shares and similar interests prescribed in Article 9-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that took place before the Effective Date.
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### 第二十五条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment for Promoting Reform of the Energy Supply and Demand Structure Has Been Acquired
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suppl-4211-13/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-25
**第一項** 新租税特別措置法第十条の二第六項及び第七項の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用する。
suppl-4211-13/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-25/par-1
The provisions of Article 10-2, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to equipment for promoting reform of the energy supply and demand structure prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date.
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### 第二十六条（情報基盤強化設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Has Been Acquired
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suppl-4211-13/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-26
**第一項** 新租税特別措置法第十条の六第一項及び第三項の規定は、個人が施行日以後に取得又は製作をする同条第一項に規定する情報基盤強化設備等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十条の六第一項に規定する情報基盤強化設備等については、なお従前の例による。
suppl-4211-13/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-26/par-1
The provisions of Article 10-6, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern information infrastructure enhancement equipment, etc. prescribed in Article 10-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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### 第二十七条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4211-13/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27
**第一項** 新租税特別措置法第十一条第一項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項に規定する特定設備等については、なお従前の例による。
suppl-4211-13/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
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**第二項** 新租税特別措置法第十一条の二第一項（同項の表の第一号に係る部分に限る。）の規定は、個人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の二第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4211-13/art-27/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-2
The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to earthquake disaster prevention assets prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
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**第三項** 新租税特別措置法第十一条の三第一項の規定は、個人が附則第一条第二号に定める日以後に取得又は製作をする同項に規定する事業革新設備について適用し、個人が同日前に取得又は製作をした旧租税特別措置法第十一条の三第一項に規定する事業革新設備については、なお従前の例による。
suppl-4211-13/art-27/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-3
The provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for business innovation prescribed in that paragraph that an individual acquires or manufactures on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern equipment for business innovation prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before that date.
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**第四項** 新租税特別措置法第十一条の三第二項から第五項までの規定は、個人が附則第一条第二号に定める日以後に取得等をする新租税特別措置法第十一条の三第二項に規定する資源需給構造変化対応設備等について適用する。
suppl-4211-13/art-27/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-4
The provisions of Article 11-3, paragraphs (2) through (5) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for responding to changes in the structure of resource supply and demand prescribed in Article 11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation that an individual makes an acquisition, etc. of on or after the date specified in Article 1, item (ii) of the Supplementary Provisions.
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**第五項** 新租税特別措置法第十一条の七の規定は、個人が附則第一条第三号に定める日以後に取得又は製作をする新租税特別措置法第十一条の七第一項に規定する新用途米穀加工品等製造設備について適用する。
suppl-4211-13/art-27/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-5
The provisions of Article 11-7 of the New Act on Special Measures Concerning Taxation apply to equipment for manufacturing new-use processed rice products, etc. prescribed in Article 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or manufactures on or after the date specified in Article 1, item (iii) of the Supplementary Provisions.
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**第六項** 個人が、旧租税特別措置法第十二条第一項の表の第一号ニに掲げる地区（水源地域対策特別措置法（昭和四十八年法律第百十八号）第三条第一項の規定により、施行日前に水源地域として指定された地区に限る。）内において施行日から平成二十四年三月三十一日までの間に取得等をする旧租税特別措置法第十二条第一項に規定する工業用機械等については、同項（同項の表の第一号ニに係る部分に限る。）の規定は、なおその効力を有する。
suppl-4211-13/art-27/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-6
With regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual makes an acquisition, etc. of during the period from the Effective Date to March 31, 2012 within a district listed in item (i), (d) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to a district designated as a water resources area before the Effective Date pursuant to the provisions of Article 3, paragraph (1) of the Act on Special Measures concerning Measures Related to Water Resources Areas (Act No. 118 of 1973)), the provisions of that paragraph (limited to the part concerning item (i), (d) of the table in that paragraph) remain in force.
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**第七項** 新租税特別措置法第十二条第一項（同項の表の第一号ニに係る部分に限る。）の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用する。
suppl-4211-13/art-27/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-7
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i), (d) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date.
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**第八項** 新租税特別措置法第十二条の二第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十二条の二第一項に規定する医療用機器等については、なお従前の例による。
suppl-4211-13/art-27/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-8
The provisions of Article 12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 12-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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**第九項** 新租税特別措置法第十四条（第二項に係る部分に限る。）の規定は、個人が附則第一条第四号に定める日以後に取得又は新築をする同項に規定する高齢者向け優良賃貸住宅について適用する。
suppl-4211-13/art-27/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-9
The provisions of Article 14 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2)) apply to good-quality rental housing for the elderly prescribed in that paragraph that an individual acquires or newly constructs on or after the date specified in Article 1, item (iv) of the Supplementary Provisions.
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**第十項** 個人が附則第一条第四号に定める日前に取得又は新築をした旧租税特別措置法第十四条第二項に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4211-13/art-27/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-10
With regard to good-quality rental housing for the elderly prescribed in Article 14, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the date specified in Article 1, item (iv) of the Supplementary Provisions, the provisions of that Article (limited to the part concerning that paragraph) remain in force.
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**第十一項** 新租税特別措置法第十四条の二（第二項第一号に係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。
suppl-4211-13/art-27/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-11
The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (i)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or newly constructs on or after the Effective Date.
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**第十二項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条の二第一項に規定する特定再開発建築物等については、同条（第二項第一号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4211-13/art-27/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-12
With regard to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part concerning paragraph (2), item (i)) remain in force.
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### 第二十八条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-4211-13/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-28
**第一項** 旧租税特別措置法第二十条の二第一項の表の第二号の上欄に掲げる個人（石炭の採掘の事業を営むものを除く。）の平成二十二年以後の各年分の事業所得の金額の計算については、同条（第三項から第六項まで及び第八項に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4211-13/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-28/par-1
With regard to the calculation of the amount of business income for each year from 2010 onward of an individual listed in the left-hand column of item (ii) of the table in Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding one engaged in the business of coal mining), the provisions of that Article (limited to the part concerning paragraphs (3) through (6) and paragraph (8)) remain in force.
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**第二項** 新租税特別措置法第二十四条の二（第三項及び第七項から第九項までに係る部分に限る。）の規定は、同条第一項に規定する農業経営基盤強化準備金を積み立てている個人が施行日以後に同条第三項第三号に掲げる場合に該当することとなる場合について適用し、旧租税特別措置法第二十四条の二第一項に規定する農業経営基盤強化準備金を積み立てている個人が施行日前に同条第三項第三号に掲げる場合に該当することとなった場合については、なお従前の例による。
suppl-4211-13/art-28/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-28/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-28/par-2
The provisions of Article 24-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3) and paragraphs (7) through (9)) apply in the case where an individual who has set aside a reserve for strengthening the farm management base prescribed in paragraph (1) of that Article comes to fall under the case listed in paragraph (3), item (iii) of that Article on or after the Effective Date, and the provisions then in force continue to govern the case where an individual who has set aside a reserve for strengthening the farm management base prescribed in Article 24-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation came to fall under the case listed in paragraph (3), item (iii) of that Article before the Effective Date.
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### 第二十九条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4211-13/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29
**第一項** 個人が施行日前に行った旧租税特別措置法第三十一条の二第二項第十三号に規定する土地等の譲渡については、なお従前の例による。
suppl-4211-13/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-1
The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 31-2, paragraph (2), item (xiii) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
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**第二項** 個人の有する旧租税特別措置法第三十四条第一項に規定する土地等が、附則第一条第五号に定める日前に旧租税特別措置法第三十四条第二項第三号に規定する裁定により買い取られた場合については、なお従前の例による。
suppl-4211-13/art-29/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-2
The provisions then in force continue to govern the case where land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual was purchased, before the date specified in Article 1, item (v) of the Supplementary Provisions, pursuant to a ruling prescribed in Article 34, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation.
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**第三項** 附則第一条第五号に定める日以後に農地法等の一部を改正する法律（平成二十一年法律第五十七号）附則第七条第二項の規定によりなお従前の例によることとされる同法第一条の規定による改正前の農地法（昭和二十七年法律第二百二十九号。以下この項において「旧農地法」という。）第七十五条の二第一項に規定する草地利用権に係る新租税特別措置法第三十四条第一項に規定する土地等が旧農地法第七十五条の八第一項の裁定により買い取られる場合には、当該買い取られる場合を新租税特別措置法第三十四条第二項に規定する特定土地区画整理事業等のために買い取られる場合に該当するものとみなして、同条の規定を適用する。
suppl-4211-13/art-29/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-3
If, on or after the date specified in Article 1, item (v) of the Supplementary Provisions, land, etc. prescribed in Article 34, paragraph (1) of the New Act on Special Measures Concerning Taxation that pertains to a right to use grassland prescribed in Article 75-2, paragraph (1) of the Cropland Act (Act No. 229 of 1952) prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009), for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Cropland Act" in this paragraph), is purchased pursuant to a ruling under Article 75-8, paragraph (1) of the Former Cropland Act, the provisions of Article 34 of the New Act on Special Measures Concerning Taxation apply by deeming the case of that purchase to fall under the case of a purchase for a specified land readjustment project, etc. prescribed in paragraph (2) of that Article.
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**第四項** 個人の有する旧租税特別措置法第三十四条の二第一項に規定する土地等が、附則第一条第六号に定める日前に旧租税特別措置法第三十四条の二第二項第十三号に規定する法人に同号（イに係る部分に限る。）の事業の用に供するために買い取られた場合については、なお従前の例による。
suppl-4211-13/art-29/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-4
The provisions then in force continue to govern the case where land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual was purchased, before the date specified in Article 1, item (vi) of the Supplementary Provisions, by a corporation prescribed in Article 34-2, paragraph (2), item (xiii) of the Former Act on Special Measures Concerning Taxation for use in the business referred to in that item (limited to the part concerning (a)).
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**第五項** 附則第一条第六号に定める日以後に個人の有する新租税特別措置法第三十四条の二第一項に規定する土地等が中小小売商業振興法（昭和四十八年法律第百一号）第四条第一項から第三項まで又は第六項の規定による認定を受けた高度化事業計画に基づく同条第七項第一号に規定する高度化事業（同日前に当該認定を受けた高度化事業計画に基づくものであって、都市計画その他の土地利用に関する国又は地方公共団体の計画に適合して行われるものであることその他の政令で定める要件に該当することにつき財務省令で定めるところにより証明がされたものに限る。）の用に供するために、地方公共団体の出資に係る法人その他の政令で定める法人に買い取られる場合には、当該買い取られる場合を新租税特別措置法第三十四条の二第二項に規定する特定住宅地造成事業等のために買い取られる場合に該当するものとみなして、同条の規定を適用する。
suppl-4211-13/art-29/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-29/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-5
If, on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation held by an individual is purchased by a corporation in which a local government has made a capital contribution or any other corporation specified by Cabinet Order, for use in an upgrading project prescribed in Article 4, paragraph (7), item (i) of the Small and Medium-sized Retail Business Promotion Act (Act No. 101 of 1973) based on an upgrading project plan that has received certification under the provisions of paragraphs (1) through (3) or paragraph (6) of that Article (limited to an upgrading project based on an upgrading project plan that received that certification before that date, for which it has been certified, as provided by Order of the Ministry of Finance, that it satisfies the requirements specified by Cabinet Order, such as being carried out in conformity with city planning or any other plan of the State or a local government concerning land use), the provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation apply by deeming the case of that purchase to fall under the case of a purchase for a specified housing land development project, etc. prescribed in paragraph (2) of that Article.
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**第六項** 新租税特別措置法第三十四条の二第二項第十三号イの規定は、個人が附則第一条第六号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用する。
suppl-4211-13/art-29/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-29/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-6
The provisions of Article 34-2, paragraph (2), item (xiii), (a) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (vi) of the Supplementary Provisions.
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**第七項** 新租税特別措置法第三十四条の二第二項第二十五号の規定は、個人が附則第一条第五号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4211-13/art-29/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-29/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-7
The provisions of Article 34-2, paragraph (2), item (xxv) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date.
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**第八項** 個人が、附則第一条第五号に定める日前にその有する旧租税特別措置法第三十四条の三第一項に規定する土地等を同条第二項第三号に規定する協議により同号に規定する特定農業法人に譲渡した場合については、なお従前の例による。
suppl-4211-13/art-29/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-29/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-8
The provisions then in force continue to govern the case where an individual, before the date specified in Article 1, item (v) of the Supplementary Provisions, transferred land, etc. prescribed in Article 34-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by the individual to a specified agricultural corporation prescribed in paragraph (2), item (iii) of that Article through consultation prescribed in that item.
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**第九項** 新租税特別措置法第三十七条の九の五の規定は、個人が平成二十一年一月一日以後に同条第一項に規定する取得をする同項に規定する先行取得土地等について適用する。
suppl-4211-13/art-29/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-29/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-9
The provisions of Article 37-9-5 of the New Act on Special Measures Concerning Taxation apply to land, etc. acquired in advance prescribed in paragraph (1) of that Article that an individual acquires, as prescribed in that paragraph, on or after January 1, 2009.
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### 第三十条（株式等の譲渡の対価に係る支払調書等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Payment Reports, etc. on Consideration for the Transfer of Shares, etc.
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suppl-4211-13/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-30
**第一項** 新租税特別措置法第三十八条第一項の規定は、施行日以後に行う同項に規定する支払又は交付について適用し、施行日前に行った旧租税特別措置法第三十八条第一項に規定する支払については、なお従前の例による。
suppl-4211-13/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-30/par-1
The provisions of Article 38, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to payments or deliveries prescribed in that paragraph that are made on or after the Effective Date, and the provisions then in force continue to govern payments prescribed in Article 38, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were made before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第三十八条第二項の規定は、施行日以後に同項に規定する支払を受ける同項に規定する株式等の譲渡の対価について適用し、施行日前に旧租税特別措置法第三十八条第二項に規定する支払を受けた同項に規定する株式等の譲渡の対価については、なお従前の例による。
suppl-4211-13/art-30/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-30/par-2
The provisions of Article 38, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to consideration for the transfer of shares, etc. prescribed in that paragraph for which payment prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern consideration for the transfer of shares, etc. prescribed in Article 38, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which payment prescribed in that paragraph was received before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第三十八条第三項の規定は、平成二十二年一月一日以後の同項に規定する上場投資信託等の終了若しくは一部の解約又は同項に規定する特定受益証券発行信託に係る信託の分割について適用する。
suppl-4211-13/art-30/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-30/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-30/par-3
The provisions of Article 38, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a listed investment trust, etc. prescribed in that paragraph, or a trust split pertaining to a specified trust that issues beneficiary certificates prescribed in that paragraph, that takes place on or after January 1, 2010.
machine translation, not official
### 第三十一条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Subsidiaries, etc. of Residents
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suppl-4211-13/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-31
**第一項** 新租税特別措置法第四十条の四第一項から第四項までの規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
suppl-4211-13/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-31/par-1
The provisions of Article 40-4, paragraphs (1) through (4) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
machine translation, not official
**第二項** 新租税特別措置法第四十条の五の規定は、居住者が同条第一項に規定する特定外国子会社等から受ける同項に規定する剰余金の配当等の額（当該特定外国子会社等の施行日以後に開始する事業年度に係るものに限る。）がある場合について適用し、旧租税特別措置法第四十条の五第一項に規定する居住者に係る同項に規定する特定外国子会社等又は外国関係会社につき同項各号に掲げる事実（当該特定外国子会社等又は外国関係会社の施行日前に開始した事業年度に係るものに限る。）が生じた場合については、なお従前の例による。
suppl-4211-13/art-31/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-31/par-2
The provisions of Article 40-5 of the New Act on Special Measures Concerning Taxation apply in the case where a resident has an amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that the resident receives from a specified foreign subsidiary, etc. prescribed in that paragraph (limited to an amount pertaining to business years of that specified foreign subsidiary, etc. beginning on or after the Effective Date), and the provisions then in force continue to govern the case where any of the facts listed in the items of Article 40-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation has arisen with respect to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph pertaining to a resident prescribed in that paragraph (limited to a fact pertaining to business years of that specified foreign subsidiary, etc. or foreign affiliated company that began before the Effective Date).
machine translation, not official
**第三項** 旧租税特別措置法第四十条の五第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する課税対象留保金額（居住者の新租税特別措置法第四十条の五第一項第一号に規定する年分の雑所得の金額の計算上総収入金額に算入される金額に限る。）又は旧租税特別措置法第四十条の五第二項に規定する控除未済配当等の額のうち居住者の新租税特別措置法第四十条の五第一項第二号に規定する前年以前三年内の各年分に対応する部分の金額は、当該居住者の同項各号に掲げる金額とみなして、同項の規定を適用する。
suppl-4211-13/art-31/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-31/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-31/par-3
Out of the taxable retained amount prescribed in Article 40-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date (limited to an amount included in gross revenue in calculating the amount of miscellaneous income of a resident for the year prescribed in Article 40-5, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) or the amount of undeducted dividends, etc. prescribed in Article 40-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the amount of the part corresponding to each year within three years up to and including the preceding year prescribed in Article 40-5, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation of a resident is deemed to be the amounts listed in the items of that paragraph for that resident, and the provisions of that paragraph apply.
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### 第三十二条（特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Corporations of Residents Who Are Specially-Related Shareholders, etc.
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suppl-4211-13/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-32
**第一項** 新租税特別措置法第四十条の七第一項、第二項第三号、第三項及び第四項の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額について適用し、旧租税特別措置法第四十条の十第一項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
suppl-4211-13/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-32/par-1
The provisions of Article 40-7, paragraph (1), paragraph (2), item (iii), paragraph (3) and paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article for business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date and to the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 40-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
machine translation, not official
**第二項** 新租税特別措置法第四十条の八の規定は、同条第一項に規定する特殊関係株主等である居住者が同項に規定する特定外国法人から受ける同項に規定する剰余金の配当等の額（当該特定外国法人の施行日以後に開始する事業年度に係るものに限る。）がある場合について適用し、旧租税特別措置法第四十条の十一第一項に規定する居住者に係る同項に規定する特定外国法人又は外国関係法人につき同項各号に掲げる事実（当該特定外国法人又は外国関係法人の施行日前に開始した事業年度に係るものに限る。）が生じた場合については、なお従前の例による。
suppl-4211-13/art-32/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-32/par-2
The provisions of Article 40-8 of the New Act on Special Measures Concerning Taxation apply in the case where a resident who is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article has an amount of dividends of surplus, etc. prescribed in that paragraph that the resident receives from a specified foreign corporation prescribed in that paragraph (limited to an amount pertaining to business years of that specified foreign corporation beginning on or after the Effective Date), and the provisions then in force continue to govern the case where any of the facts listed in the items of Article 40-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation has arisen with respect to a specified foreign corporation or a foreign affiliated corporation prescribed in that paragraph pertaining to a resident prescribed in that paragraph (limited to a fact pertaining to business years of that specified foreign corporation or foreign affiliated corporation that began before the Effective Date).
machine translation, not official
**第三項** 旧租税特別措置法第四十条の十一第一項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する課税対象留保金額（新租税特別措置法第四十条の八第一項第一号に規定する特殊関係株主等である居住者の同号に規定する年分の雑所得の金額の計算上総収入金額に算入される金額に限る。）又は旧租税特別措置法第四十条の十一第二項に規定する控除未済配当等の額のうち新租税特別措置法第四十条の八第一項第二号に規定する特殊関係株主等である居住者の同号に規定する前年以前三年内の各年分に対応する部分の金額は、当該居住者の同項各号に掲げる金額とみなして、同項の規定を適用する。
suppl-4211-13/art-32/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-32/par-3
Out of the taxable retained amount prescribed in Article 40-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date (limited to an amount included in gross revenue in calculating the amount of miscellaneous income of a resident who is a specially-related shareholder, etc. prescribed in Article 40-8, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation for the year prescribed in that item) or the amount of undeducted dividends, etc. prescribed in Article 40-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the amount of the part corresponding to each year within three years up to and including the preceding year prescribed in Article 40-8, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation of a resident who is a specially-related shareholder, etc. prescribed in that item is deemed to be the amounts listed in the items of that paragraph for that resident, and the provisions of that paragraph apply.
machine translation, not official
### 第三十三条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where There Are Housing Loans, etc.
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suppl-4211-13/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-33
**第一項** 新租税特別措置法第四十一条及び第四十一条の二の二の規定は、居住者が新租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋（当該増改築等に係る部分に限る。）又は同条第五項に規定する認定長期優良住宅の新築等に係る家屋を平成二十一年一月一日以後に同条第一項の定めるところによりその者の居住の用に供する場合について適用し、居住者が旧租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。）を同日前に同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-4211-13/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-33/par-1
The provisions of Articles 41 and 41-2-2 of the New Act on Special Measures Concerning Taxation apply in the case where a resident uses a house for residential use, an existing house or a house on which renovation work, etc. has been carried out (limited to the part pertaining to that renovation work, etc.) prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, or a house pertaining to new construction, etc. of certified long-life quality housing prescribed in paragraph (5) of that Article, as the resident's own residence, as provided in paragraph (1) of that Article, on or after January 1, 2009, and the provisions then in force continue to govern the case where a resident used a house for residential use, an existing house or a house on which renovation work, etc. has been carried out (limited to the part pertaining to that renovation work, etc.) prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation as the resident's own residence, as provided in that paragraph, before that date.
machine translation, not official
**第二項** 居住者が、新租税特別措置法第四十一条の二第一項に規定する二以上の居住年に係る住宅の取得等に係る住宅借入金等の金額を有する場合における新租税特別措置法第四十一条から第四十一条の二の二までの規定の適用については、その適用を受けようとする同項に規定する適用年が平成二十一年以後の各年に係る同項の住宅借入金等特別税額控除額について適用し、旧租税特別措置法第四十一条の二第一項に規定する二以上の居住年に係る住宅の取得等に係る住宅借入金等の金額を有する場合における同項に規定する適用年が平成二十年以前の各年に係る同項の住宅借入金等特別税額控除額については、なお従前の例による。
suppl-4211-13/art-33/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-33/par-2
With regard to the application of the provisions of Articles 41 through 41-2-2 of the New Act on Special Measures Concerning Taxation in the case where a resident has amounts of housing loans, etc. pertaining to housing acquisition, etc. relating to two or more years of residence prescribed in Article 41-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, those provisions apply to the amount of the special tax credit for housing loans, etc. referred to in that paragraph for the applicable years prescribed in that paragraph for which the resident seeks to receive that application that are 2009 or subsequent years, and the provisions then in force continue to govern the amount of the special tax credit for housing loans, etc. referred to in Article 41-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for applicable years prescribed in that paragraph that are 2008 or prior years in the case where a resident has amounts of housing loans, etc. pertaining to housing acquisition, etc. relating to two or more years of residence prescribed in that paragraph.
machine translation, not official
### 第三十四条（特定の増改築等に係る住宅借入金等を有する場合の所得税額の特別控除の控除額に係る特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount Deductible under the Special Income Tax Credit Where There Are Housing Loans, etc. for Specified Renovation Work, etc.
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suppl-4211-13/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-34
**第一項** 新租税特別措置法第四十一条の三の二（第十二項に係る部分を除く。）の規定は、居住者が同条第一項又は第四項に規定する住宅の増改築等をした家屋（当該住宅の増改築等に係る部分に限る。以下この項において同じ。）を平成二十一年一月一日以後に同条第一項又は第四項の定めるところによりその者の居住の用に供する場合について適用し、居住者が旧租税特別措置法第四十一条の三の二第一項又は第四項に規定する住宅の増改築等をした家屋を同日前に同条第一項又は第四項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-4211-13/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-34/par-1
The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation (excluding the part concerning paragraph (12)) apply in the case where a resident uses a house on which housing renovation work, etc. prescribed in paragraph (1) or (4) of that Article has been carried out (limited to the part pertaining to that housing renovation work, etc.; the same applies hereinafter in this paragraph) as the resident's own residence, as provided in paragraph (1) or (4) of that Article, on or after January 1, 2009, and the provisions then in force continue to govern the case where a resident used a house on which housing renovation work, etc. prescribed in Article 41-3-2, paragraph (1) or (4) of the Former Act on Special Measures Concerning Taxation has been carried out as the resident's own residence, as provided in paragraph (1) or (4) of that Article, before that date.
machine translation, not official
**第二項** 居住者が、新租税特別措置法第四十一条の三の二第十二項に規定する増改築等住宅借入金等の金額及び同項に規定する他の住宅借入金等の金額を有する場合における同項の規定の適用については、その適用を受けようとする同条第一項又は第四項に規定する増改築等特例適用年が平成二十一年以後の各年に係る同条第一項又は第四項の住宅借入金等特別税額控除額について適用し、旧租税特別措置法第四十一条の三の二第十一項に規定する増改築等住宅借入金等の金額及び同項に規定する他の住宅借入金等の金額を有する場合における同条第一項又は第四項に規定する増改築等特例適用年が平成二十年以前の各年に係る同条第一項又は第四項の住宅借入金等特別税額控除額については、なお従前の例による。
suppl-4211-13/art-34/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-34/par-2
With regard to the application of the provisions of Article 41-3-2, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a resident has an amount of housing loans, etc. for renovation work, etc. prescribed in that paragraph and an amount of other housing loans, etc. prescribed in that paragraph, those provisions apply to the amount of the special tax credit for housing loans, etc. referred to in paragraph (1) or (4) of that Article for the years of application of the special provisions for renovation work, etc. prescribed in paragraph (1) or (4) of that Article for which the resident seeks to receive that application that are 2009 or subsequent years, and, in the case where a resident has an amount of housing loans, etc. for renovation work, etc. prescribed in Article 41-3-2, paragraph (11) of the Former Act on Special Measures Concerning Taxation and an amount of other housing loans, etc. prescribed in that paragraph, the provisions then in force continue to govern the amount of the special tax credit for housing loans, etc. referred to in paragraph (1) or (4) of that Article for years of application of the special provisions for renovation work, etc. prescribed in paragraph (1) or (4) of that Article that are 2008 or prior years.
machine translation, not official
### 第三十五条（既存住宅の耐震改修をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out
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suppl-4211-13/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-35
**第一項** 新租税特別措置法第四十一条の十九の二の規定は、居住者が平成二十一年一月一日以後に同条第一項に規定する住宅耐震改修をする場合について適用し、居住者が同日前に旧租税特別措置法第四十一条の十九の二第一項に規定する住宅耐震改修をした場合については、なお従前の例による。
suppl-4211-13/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-35/par-1
The provisions of Article 41-19-2 of the New Act on Special Measures Concerning Taxation apply in the case where a resident carries out housing seismic retrofit prescribed in paragraph (1) of that Article on or after January 1, 2009, and the provisions then in force continue to govern the case where a resident carried out housing seismic retrofit prescribed in Article 41-19-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date.
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### 第三十六条（外国組合員に対する課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners
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suppl-4211-13/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-36
**第一項** 新租税特別措置法第四十一条の二十一の規定は、同条第一項の非居住者が施行日以後に有する所得税法第百六十一条に規定する国内源泉所得又は同項の外国法人が施行日以後に支払を受けるべき同条第一号の二から第七号まで若しくは第九号から第十二号までに掲げる国内源泉所得について適用する。
suppl-4211-13/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-36/par-1
The provisions of Article 41-21 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in Article 161 of the Income Tax Act that a nonresident referred to in paragraph (1) of Article 41-21 has on or after the Effective Date, or to domestic source income listed in items (i)-2 through (vii) or items (ix) through (xii) of Article 161 of the Income Tax Act that a foreign corporation referred to in that paragraph is to receive on or after the Effective Date.
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### 第三十七条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4211-13/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-37
**第一項** 新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4211-13/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-37/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter) beginning on or after the Effective Date and to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.
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### 第三十八条（中小企業者等の法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Small and Medium Sized Enterprises, etc.
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suppl-4211-13/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-38
**第一項** 新租税特別措置法第四十二条の三の二の規定は、法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4211-13/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-38/par-1
The provisions of Article 42-3-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date.
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### 第三十九条（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Has Been Acquired
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suppl-4211-13/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-39
**第一項** 新租税特別措置法第四十二条の五第六項及び第七項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備等について適用する。
suppl-4211-13/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-39/par-1
The provisions of Article 42-5, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date.
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### 第四十条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4211-13/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40
**第一項** 新租税特別措置法第四十三条第一項の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項に規定する特定設備等については、なお従前の例による。
suppl-4211-13/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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**第二項** 新租税特別措置法第四十三条の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する研究施設について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の二第一項に規定する研究施設については、なお従前の例による。
suppl-4211-13/art-40/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-2
The provisions of Article 43-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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**第三項** 旧租税特別措置法第四十三条の三第一項に規定する保全事業等の計画につき同項に規定する認定を施行日前に受けた法人が当該認定の日から三年以内の期間内に取得等をする同項に規定する保全事業等資産については、同条の規定は、なおその効力を有する。
suppl-4211-13/art-40/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-3
With regard to assets for conservation projects, etc. prescribed in Article 43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation that received the certification prescribed in that paragraph for a plan for conservation projects, etc. prescribed in that paragraph before the Effective Date makes an acquisition, etc. of within a period of three years from the date of that certification, the provisions of that Article remain in force.
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**第四項** 新租税特別措置法第四十四条第一項（同項の表の第一号に係る部分に限る。）の規定は、法人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4211-13/art-40/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-40/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-4
The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to earthquake disaster prevention assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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**第五項** 新租税特別措置法第四十四条の三第一項の規定は、法人が附則第一条第二号に定める日以後に取得又は製作をする同項に規定する事業革新設備について適用し、法人が同日前に取得又は製作をした旧租税特別措置法第四十四条の三第一項に規定する事業革新設備については、なお従前の例による。
suppl-4211-13/art-40/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-40/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-5
The provisions of Article 44-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for business innovation prescribed in that paragraph that a corporation acquires or manufactures on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern equipment for business innovation prescribed in Article 44-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before that date.
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**第六項** 新租税特別措置法第四十四条の三第二項及び第三項の規定は、法人が附則第一条第二号に定める日以後に取得等をする新租税特別措置法第四十四条の三第二項に規定する資源需給構造変化対応設備等について適用する。
suppl-4211-13/art-40/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-40/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-6
The provisions of Article 44-3, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for responding to changes in the structure of resource supply and demand prescribed in Article 44-3, paragraph (2) of the New Act on Special Measures Concerning Taxation that a corporation makes an acquisition, etc. of on or after the date specified in Article 1, item (ii) of the Supplementary Provisions.
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**第七項** 新租税特別措置法第四十四条の七の規定は、法人が附則第一条第三号に定める日以後に取得又は製作をする新租税特別措置法第四十四条の七第一項に規定する新用途米穀加工品等製造設備について適用する。
suppl-4211-13/art-40/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-40/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-7
The provisions of Article 44-7 of the New Act on Special Measures Concerning Taxation apply to equipment for manufacturing new-use processed rice products, etc. prescribed in Article 44-7, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or manufactures on or after the date specified in Article 1, item (iii) of the Supplementary Provisions.
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**第八項** 法人が、旧租税特別措置法第四十五条第一項の表の第一号ニに掲げる地区（水源地域対策特別措置法第三条第一項の規定により、施行日前に水源地域として指定された地区に限る。）内において施行日から平成二十四年三月三十一日までの間に取得等をする旧租税特別措置法第四十五条第一項に規定する工業用機械等については、同項（同号ニに係る部分に限る。）の規定は、なおその効力を有する。
suppl-4211-13/art-40/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-40/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-8
With regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation makes an acquisition, etc. of during the period from the Effective Date to March 31, 2012 within a district listed in item (i), (d) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to a district designated as a water resources area before the Effective Date pursuant to the provisions of Article 3, paragraph (1) of the Act on Special Measures concerning Measures Related to Water Resources Areas), the provisions of that paragraph (limited to the part concerning (d) of that item) remain in force.
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**第九項** 新租税特別措置法第四十五条第一項（同項の表の第一号ニに係る部分に限る。）の規定は、法人が施行日以後に取得等をする同項に規定する工業用機械等について適用する。
suppl-4211-13/art-40/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-40/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-9
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i), (d) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date.
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**第十項** 新租税特別措置法第四十五条の二第一項の規定は、法人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十五条の二第一項に規定する医療用機器等については、なお従前の例による。
suppl-4211-13/art-40/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-40/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-10
The provisions of Article 45-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 45-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第十一項** 新租税特別措置法第四十七条（第三項に係る部分に限る。）の規定は、法人が附則第一条第四号に定める日以後に取得又は新築をする同項に規定する高齢者向け優良賃貸住宅について適用する。
suppl-4211-13/art-40/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-40/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-11
The provisions of Article 47 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3)) apply to good-quality rental housing for the elderly prescribed in that paragraph that a corporation acquires or newly constructs on or after the date specified in Article 1, item (iv) of the Supplementary Provisions.
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**第十二項** 法人が附則第一条第四号に定める日前に取得又は新築をした旧租税特別措置法第四十七条第三項に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第四項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
適格事後設立 適格現物分配（以下この項において「適格合併等」という。）
適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。） 適格合併等
又は現物出資法人 、現物出資法人又は現物分配法人
又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日 にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。
第六十八条の三十四第三項 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第五十六条第十二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第六十八条の三十四第三項
suppl-4211-13/art-40/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-40/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-12
With regard to good-quality rental housing for the elderly prescribed in Article 47, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the date specified in Article 1, item (iv) of the Supplementary Provisions, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the terms and phrases listed in the left-hand column of the following table that appear in paragraph (4) of that Article are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
qualified post-formation acquisition of assets qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph) qualified merger, etc.
or a corporation making a capital contribution in kind , a corporation making a capital contribution in kind or a corporation making a distribution in kind
or a qualified company split by split-off, the day before the date of the qualified merger or qualified company split by split-off , the day before the date of the qualified merger, and for a qualified in-kind distribution that falls under a distribution of all of the residual assets, the date of determination of the residual assets pertaining to that qualified in-kind distribution.
Article 68-34, paragraph (3) Article 68-34, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 56, paragraph (12) of the Supplementary Provisions of that Act
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**第十三項** 新租税特別措置法第四十七条の二（第三項第一号に係る部分に限る。）の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。
suppl-4211-13/art-40/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-40/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-13
The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (i)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that a corporation acquires or newly constructs on or after the Effective Date.
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**第十四項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条の二第一項に規定する特定再開発建築物等については、同条（第三項第一号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
適格事後設立 適格現物分配
適格合併、適格分割又は適格現物出資 適格合併等
又は現物出資法人 、現物出資法人又は現物分配法人（以下この項において「被合併法人等」という。）
適格合併若しくは適格分割型分割の日の前日又は当該適格分社型分割若しくは適格現物出資の日 適格合併等の日（適格合併にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。）
第六十八条の三十五第一項 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第五十六条第十四項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第六十八条の三十五第一項
被合併法人、分割法人、現物出資法人又は事後設立法人 被合併法人等
suppl-4211-13/art-40/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-40/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-14
With regard to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part concerning paragraph (3), item (i)) remain in force. In this case, the terms and phrases listed in the left-hand column of the following table that appear in paragraph (2) of that Article are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
qualified post-formation acquisition of assets qualified in-kind distribution
qualified merger, qualified company split or qualified capital contribution in kind qualified merger, etc.
or a corporation making a capital contribution in kind , a corporation making a capital contribution in kind or a corporation making a distribution in kind (hereinafter referred to as a "merged corporation, etc." in this paragraph)
the day before the date of the qualified merger or qualified company split by split-off, or the date of that qualified company split by spin-off or qualified capital contribution in kind the date of the qualified merger, etc. (for a qualified merger, the day before the date of the qualified merger, and for a qualified in-kind distribution that falls under a distribution of all of the residual assets, the date of determination of the residual assets pertaining to that qualified in-kind distribution)
Article 68-35, paragraph (1) Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 56, paragraph (14) of the Supplementary Provisions of that Act
merged corporation, splitting corporation, corporation making a capital contribution in kind or corporation conducting a post-formation acquisition of assets merged corporation, etc.
machine translation, not official
**第十五項** 新租税特別措置法第五十二条第一項の規定は、法人の施行日以後に開始する事業年度において施行日以後に国又は地方公共団体から交付を受けた補助金又は給付金その他これらに準ずるもの（以下この項において「補助金等」という。）の対象となる事業に係る同条第一項に規定する植林費を支出する場合について適用し、法人の施行日前に開始した事業年度において旧租税特別措置法第五十二条第一項に規定する植林費を支出した場合又は法人の施行日以後に開始する事業年度において施行日前に国若しくは地方公共団体から交付を受けた補助金等の対象となる事業に係る同項に規定する植林費を支出する場合については、なお従前の例による。
suppl-4211-13/art-40/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-40/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-15
The provisions of Article 52, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where a corporation disburses, in a business year beginning on or after the Effective Date, planting expenses prescribed in paragraph (1) of that Article pertaining to a project covered by a subsidy, benefit or anything else equivalent thereto (hereinafter referred to as a "subsidy, etc." in this paragraph) granted by the State or a local government on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation disbursed planting expenses prescribed in Article 52, paragraph (1) of the Former Act on Special Measures Concerning Taxation in a business year that began before the Effective Date, or the case where a corporation disburses, in a business year beginning on or after the Effective Date, planting expenses prescribed in that paragraph pertaining to a project covered by a subsidy, etc. granted by the State or a local government before the Effective Date.
machine translation, not official
### 第四十一条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
caption: machine translation, not official
suppl-4211-13/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-41
**第一項** 旧租税特別措置法第五十五条の六第一項の表の第二号の上欄に掲げる法人（石炭の採掘の事業を営むものを除く。）の施行日以後に開始する各事業年度の所得の金額の計算については、同条（第三項から第七項まで、第十一項から第十五項まで及び第十八項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第二項第一号ロ 連結事業年度に 所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法（以下この条において「令和二年旧措置法」という。）第二条第二項第十九号に規定する連結事業年度（以下この条において「連結事業年度」という。）に
第三項 第六十八条の四十五第一項 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第五十七条第一項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の四十五第一項
第四項 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第五項 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
、適格現物出資又は適格事後設立 又は適格現物出資
合併又は分割型分割の日 合併の日
第五項第二号 合併又は分割型分割 合併
合併法人又は分割承継法人 合併法人
第六項 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第七項 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（ について、法人税法第六十四条の十第四項から第六項までの規定により同法第六十四条の九第一項の規定による承認が効力を失つた場合で、かつ、当該法人が
により、当該 により、その効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失つた日）を含む
場合を含む。） 場合に
第十一項 第五十五条第十一項 令和二年旧措置法第五十五条第十一項
第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第六十八条の四十五第十項前段 旧効力措置法第六十八条の四十五第十項前段
第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「第六十八条の四十五第十項 令和二年旧措置法第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第五十七条第一項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（以下この条において「旧効力連結措置法」という。）第六十八条の四十五第十項
同条第十三項前段中「第六十八条の四十三第十項」とあるのは「第六十八条の四十五第十項 同条第十三項前段中「第六十八条の四十三第十項」とあるのは「旧効力連結措置法第六十八条の四十五第十項
第五十五条の六第二項 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第四十一条第一項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（以下この条において「旧効力単体措置法」という。）第五十五条の六第二項
「同条第十項」とあるのは「第六十八条の四十五第十項 「同条第十項」とあるのは「旧効力連結措置法第六十八条の四十五第十項
第十二項 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第十三項 第五十五条第十五項前段 令和二年旧措置法第五十五条第十五項前段
第五十五条の六第二項 旧効力単体措置法第五十五条の六第二項
第六十八条の四十五第十一項 旧効力連結措置法第六十八条の四十五第十一項
第十四項 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第十五項 第五十五条第十九項前段 令和二年旧措置法第五十五条第十九項前段
第五十五条の六第二項 旧効力単体措置法第五十五条の六第二項
第六十八条の四十五第十三項 旧効力連結措置法第六十八条の四十五第十三項
suppl-4211-13/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-41/par-1
With regard to the calculation of the amount of income for each business year beginning on or after the Effective Date of a corporation listed in the left-hand column of item (ii) of the table in Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding one engaged in the business of coal mining), the provisions of that Article (limited to the part concerning paragraphs (3) through (7), paragraphs (11) through (15) and paragraph (18)) remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (2), item (i), (b) in a consolidated business year in a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation before the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2020 Amendment" in this Article) (hereinafter referred to as a "consolidated business year" in this Article)
Paragraph (3) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 57, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
Paragraph (4) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (5) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
, qualified capital contribution in kind or qualified post-formation acquisition of assets or qualified capital contribution in kind
date of the merger or company split by split-off date of the merger
Paragraph (5), item (ii) merger or company split by split-off merger
merging corporation or successor corporation in a company split merging corporation
Paragraph (6) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (7) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
is, in the case where the business year does not fall under a consolidated business year and the business year that includes the day preceding the first day of that business year fell under a consolidated business year, not a person who may file the tax return, etc. for that business year using a blue return ( , in the case where the approval under Article 64-9, paragraph (1) of the Corporation Tax Act has ceased to be effective pursuant to the provisions of Article 64-10, paragraphs (4) through (6) of that Act, and that corporation
by reason of which, that by reason of which, the one that includes the day preceding the day on which the approval ceased to be effective (or, where that preceding day is the end of a business year of the group tax sharing parent corporation pertaining to that corporation, the day on which the approval ceased to be effective)
including the case) in the case
Paragraph (11) Article 55, paragraph (11) Article 55, paragraph (11) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment
Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of Article 68-45, paragraph (10) the first sentence of Article 68-45, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-45, paragraph (10) the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment is deemed to be replaced with "Article 68-45, paragraph (10) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 57, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in this Article)
the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-45, paragraph (10) the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-45, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 55-6, paragraph (2) Article 55-6, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 41, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article)
the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-45, paragraph (10) the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-45, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Paragraph (12) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (13) the first sentence of Article 55, paragraph (15) the first sentence of Article 55, paragraph (15) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment
Article 55-6, paragraph (2) Article 55-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 68-45, paragraph (11) Article 68-45, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Paragraph (14) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (15) the first sentence of Article 55, paragraph (19) the first sentence of Article 55, paragraph (19) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment
Article 55-6, paragraph (2) Article 55-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 68-45, paragraph (13) Article 68-45, paragraph (13) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
machine translation, not official
**第二項** 旧租税特別措置法第五十七条第一項に規定する法人が施行日以後最初に開始する事業年度開始の日（施行日以後最初に開始する事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日）において同条第四項に規定する電子計算機買戻損失準備金の金額を有する場合には、当該開始の日以後五年以内の日を含む各事業年度（連結事業年度に該当する事業年度を除く。）において、当該電子計算機買戻損失準備金の金額に当該各事業年度の月数を乗じてこれを六十で除して計算した金額（次項において「五年均等取崩金額」という。）に相当する金額を、当該各事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4211-13/art-41/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-41/par-2
If a corporation prescribed in Article 57, paragraph (1) of the Former Act on Special Measures Concerning Taxation has an amount of the reserve for losses on computer buybacks prescribed in paragraph (4) of that Article as of the first day of the first business year beginning on or after the Effective Date (where the first business year beginning on or after the Effective Date falls under a consolidated business year, the first day of that consolidated business year), an amount equivalent to the amount calculated by multiplying the amount of that reserve for losses on computer buybacks by the number of months in each business year and dividing the product by 60 (referred to as the "amount drawn down in equal parts over five years" in the following paragraph) is included in gross profit in calculating the amount of income for each business year (excluding a business year that falls under a consolidated business year) that includes any day within five years from that first day.
machine translation, not official
**第三項** 前項の場合において、五年均等取崩金額が当該事業年度終了の日における電子計算機買戻損失準備金の金額（その日までに同項に規定する電子計算機買戻損失準備金の金額に次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額（附則第五十七条第四項の規定により益金の額に算入された金額を含む。）又は前事業年度（当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当する場合には、その前日を含む連結事業年度）終了の日までに前項の規定により益金の額に算入された金額（同条第二項の規定により益金の額に算入された金額を含む。）がある場合には、これらの金額を控除した金額。以下この条において同じ。）を超えるときは、当該五年均等取崩金額は、当該電子計算機買戻損失準備金の金額とする。
suppl-4211-13/art-41/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-41/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-41/par-3
In the case referred to in the preceding paragraph, if the amount drawn down in equal parts over five years exceeds the amount of the reserve for losses on computer buybacks as of the end of the business year (where, by that date, there is an amount that has been included, or has come to be included, in gross profit pursuant to the provisions of the following paragraph out of the amount of the reserve for losses on computer buybacks prescribed in that paragraph (including an amount included in gross profit pursuant to the provisions of Article 57, paragraph (4) of the Supplementary Provisions), or an amount that has been included in gross profit pursuant to the provisions of the preceding paragraph by the end of the preceding business year (where the business year that includes the day preceding the first day of that business year falls under a consolidated business year, the consolidated business year that includes that preceding day) (including an amount included in gross profit pursuant to the provisions of paragraph (2) of that Article), the amount remaining after deducting those amounts; the same applies hereinafter in this Article), the amount drawn down in equal parts over five years is to be the amount of that reserve for losses on computer buybacks.
machine translation, not official
**第四項** 第二項の規定の適用を受ける法人が次の各号に掲げる場合（適格合併又は適格分割型分割により、その適格合併又は適格分割型分割前に旧租税特別措置法第五十七条第二項に規定する特定電子計算機貸付会社に販売した同条第三項の買戻しに係る電子計算機（以下この項及び第十一項において「特定電子計算機」という。）の買戻しの全部を行わないこととなった場合を除く。）に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日を含む事業年度（第二号に掲げる場合にあっては、合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。
suppl-4211-13/art-41/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-41/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-41/par-4
If a corporation to which the provisions of paragraph (2) apply comes to fall under any of the cases listed in the following items (excluding the case where, through a qualified merger or qualified company split by split-off, it has come not to carry out all of the buybacks of computers subject to the buyback referred to in paragraph (3) of Article 57 of the Former Act on Special Measures Concerning Taxation that it sold, before that qualified merger or qualified company split by split-off, to a specified computer leasing company prescribed in paragraph (2) of that Article (hereinafter referred to as "specified computers" in this paragraph and paragraph (11))), an amount equivalent to the amount specified in the relevant item is included in gross profit in calculating the amount of income for the business year that includes the date on which it came to fall under that case (in the case listed in item (ii), the business year that includes the day preceding the date of the merger).
machine translation, not official
**一** 旧租税特別措置法第五十七条第三項に規定する政令で定める特約を有しないこととなった場合 その有しないこととなった日における電子計算機買戻損失準備金の金額
suppl-4211-13/art-41/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-41/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-41/par-4/item-1
where it has ceased to have the special agreement specified by Cabinet Order as prescribed in Article 57, paragraph (3) of the Former Act on Special Measures Concerning Taxation: the amount of the reserve for losses on computer buybacks as of the date on which it ceased to have that agreement;
machine translation, not official
**二** 合併により特定電子計算機の買戻しの全部を行わないこととなった場合 その合併の直前における電子計算機買戻損失準備金の金額
suppl-4211-13/art-41/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-41/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-41/par-4/item-2
where it has come not to carry out all of the buybacks of specified computers due to a merger: the amount of the reserve for losses on computer buybacks immediately before the merger;
machine translation, not official
**三** 解散した場合（合併により解散した場合を除く。） その解散の日における電子計算機買戻損失準備金の金額
suppl-4211-13/art-41/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-41/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-41/par-4/item-3
where it has dissolved (excluding dissolution due to a merger): the amount of the reserve for losses on computer buybacks as of the date of the dissolution;
machine translation, not official
**四** 第二項、前三号、次項及び第六項の場合以外の場合において電子計算機買戻損失準備金の金額を取り崩した場合 その取り崩した日における電子計算機買戻損失準備金の金額のうちその取り崩した金額に相当する金額
suppl-4211-13/art-41/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-41/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-41/par-4/item-4
where it has reversed the amount of the reserve for losses on computer buybacks in a case other than the cases referred to in paragraph (2), the preceding three items, the following paragraph and paragraph (6): the amount equivalent to the amount reversed, out of the amount of the reserve for losses on computer buybacks as of the date of the reversal.
machine translation, not official
**第五項** 第二項の規定の適用を受ける法人が、施行日以後最初に開始する事業年度開始の日（施行日以後最初に開始する事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日）以後四年を経過する日までに青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となった事実のあった日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における電子計算機買戻損失準備金の金額は、政令で定めるところにより、その日を含む事業年度から当該事業年度開始の日以後二年を経過した日の前日を含む事業年度（当該事業年度開始の日以後二年を経過した日の前日（以下この項において「二年経過日」という。）を含む事業年度が連結事業年度に該当する場合には、当該事業年度開始の日の翌日から二年経過日までの間に最初に開始した連結事業年度開始の日の前日を含む事業年度）までの各事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、当該電子計算機買戻損失準備金の金額については、第二項、前項、第八項及び第十一項の規定は、適用しない。
suppl-4211-13/art-41/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-41/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-41/par-5
If a corporation to which the provisions of paragraph (2) apply has its approval for filing blue returns revoked, or submits a written notification stating that it will cease filing blue returns, by the day on which four years have elapsed from the first day of the first business year beginning on or after the Effective Date (where the first business year beginning on or after the Effective Date falls under a consolidated business year, the first day of that consolidated business year), the amount of the reserve for losses on computer buybacks as of the date on which the fact giving rise to the revocation of the approval occurred or the date on which the written notification was submitted (where the date on which the written notification was submitted is after the end of the business year in which the corporation ceased filing blue returns, the end of that business year) is, as specified by Cabinet Order, included in gross profit in calculating the amount of income for each business year from the business year that includes that date to the business year that includes the day preceding the day on which two years have elapsed from the first day of that business year (where the business year that includes the day preceding the day on which two years have elapsed from the first day of that business year (hereinafter referred to as the "date two years have passed" in this paragraph) falls under a consolidated business year, the business year that includes the day preceding the first day of the consolidated business year that first began during the period from the day following the first day of that business year to the date two years have passed). In this case, the provisions of paragraph (2), the preceding paragraph, paragraph (8) and paragraph (11) do not apply to that amount of the reserve for losses on computer buybacks.
machine translation, not official
**第六項** 第二項の規定の適用を受ける法人が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をしたことにより、当該事業年度の確定申告書等を青色申告書により提出できる者でないこととなった場合を含む。）は、当該事業年度終了の日における電子計算機買戻損失準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、同項、前二項、第八項及び第十一項の規定は、適用しない。
suppl-4211-13/art-41/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-41/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-41/par-6
If a corporation to which the provisions of paragraph (2) apply is, in the case where the business year does not fall under a consolidated business year and the business year that includes the day preceding the first day of that business year fell under a consolidated business year, not a person who may file the tax return, etc. for that business year using a blue return (including the case where it has come to be a person who may not file the tax return, etc. for that business year using a blue return because its approval for filing blue returns has been revoked or it has submitted a written notification stating that it will cease filing blue returns), the amount of the reserve for losses on computer buybacks as of the end of that business year is included in gross profit in calculating the amount of income for that business year. In this case, the provisions of that paragraph, the preceding two paragraphs, paragraph (8) and paragraph (11) do not apply.
machine translation, not official
**第七項** 第二項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-4211-13/art-41/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-41/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-41/par-7
The number of months referred to in paragraph (2) is calculated according to the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第八項** 第二項の規定の適用を受ける法人が被合併法人となる適格合併が行われた場合（附則第五十七条第六項前段に規定する場合を除く。）には、その適格合併直前における電子計算機買戻損失準備金の金額は、当該合併法人に引き継ぐものとする。この場合において、その合併法人が引継ぎを受けた電子計算機買戻損失準備金の金額は、当該合併法人がその適格合併の日において有する第二項の電子計算機買戻損失準備金の金額（当該合併法人の当該適格合併の日を含む事業年度が連結事業年度に該当する場合には、同条第二項の電子計算機買戻損失準備金の金額）とみなす。
suppl-4211-13/art-41/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-41/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-41/par-8
If a qualified merger in which a corporation to which the provisions of paragraph (2) apply is the merged corporation is carried out (excluding the case prescribed in the first sentence of Article 57, paragraph (6) of the Supplementary Provisions), the amount of the reserve for losses on computer buybacks immediately before the qualified merger is to be taken over by that merging corporation. In this case, the amount of the reserve for losses on computer buybacks taken over by the merging corporation is deemed to be the amount of the reserve for losses on computer buybacks referred to in paragraph (2) that the merging corporation holds as of the date of the qualified merger (where the business year of the merging corporation that includes the date of the qualified merger falls under a consolidated business year, the amount of the reserve for losses on computer buybacks referred to in paragraph (2) of that Article).
machine translation, not official
**第九項** 前項又は附則第五十七条第六項の場合において、これらの規定の合併法人（その適格合併後において連結法人に該当するものを除く。）がその適格合併の日を含む事業年度の確定申告書等を青色申告書により提出することができる者又は旧租税特別措置法第五十七条第三項に規定する政令で定める特約を有する者でないときは、当該事業年度終了の日における電子計算機買戻損失準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4211-13/art-41/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-41/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-41/par-9
In the case referred to in the preceding paragraph or Article 57, paragraph (6) of the Supplementary Provisions, if the merging corporation referred to in those provisions (excluding one that falls under a consolidated corporation after the qualified merger) is not a person who may file the tax return, etc. for the business year that includes the date of the qualified merger using a blue return or a person that has the special agreement specified by Cabinet Order as prescribed in Article 57, paragraph (3) of the Former Act on Special Measures Concerning Taxation, the amount of the reserve for losses on computer buybacks as of the end of that business year is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第十項** 第八項又は附則第五十七条第六項の合併法人（その適格合併後において連結法人に該当するものを除く。）のその適格合併の日を含む事業年度以後の各事業年度（当該適格合併の日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度後の各事業年度）に係る第二項の規定の適用については、同項に規定する電子計算機買戻損失準備金の金額は、第八項又は同条第六項の規定により当該合併法人が有するものとみなされた電子計算機買戻損失準備金の金額を含むものとする。この場合において、当該合併法人が有するものとみなされた電子計算機買戻損失準備金の金額については、第二項中「当該各事業年度の月数を乗じてこれを六十で除して」とあるのは、「当該各事業年度の月数（当該適格合併の日を含む事業年度にあっては、同日から同日を含む事業年度終了の日までの期間の月数）を乗じてこれを六十月から経過期間（施行日以後最初に開始する事業年度開始の日（施行日以後最初に開始する事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日）から当該適格合併の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。
suppl-4211-13/art-41/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-41/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-41/par-10
With regard to the application of the provisions of paragraph (2) to each business year on or after the business year that includes the date of the qualified merger (where the business year that includes the date of the qualified merger falls under a consolidated business year, each business year after that consolidated business year) of the merging corporation referred to in paragraph (8) or Article 57, paragraph (6) of the Supplementary Provisions (excluding one that falls under a consolidated corporation after the qualified merger), the amount of the reserve for losses on computer buybacks prescribed in paragraph (2) is to include the amount of the reserve for losses on computer buybacks deemed to be held by the merging corporation pursuant to the provisions of paragraph (8) or paragraph (6) of that Article. In this case, with regard to the amount of the reserve for losses on computer buybacks deemed to be held by the merging corporation, the phrase "by the number of months in each business year and dividing the product by 60" in paragraph (2) is deemed to be replaced with "by the number of months in each business year (for the business year that includes the date of the qualified merger, the number of months in the period from that date to the end of the business year that includes that date) and dividing the product by the number of months obtained by deducting from 60 months the number of months in the elapsed period (meaning the period from the first day of the first business year beginning on or after the Effective Date (where the first business year beginning on or after the Effective Date falls under a consolidated business year, the first day of that consolidated business year) to the day preceding the date of the qualified merger)".
machine translation, not official
**第十一項** 第二項の規定の適用を受ける法人が分割法人となる適格分割型分割が行われた場合（附則第五十七条第九項前段に規定する場合を除く。）において、当該適格分割型分割に係る分割承継法人が特定電子計算機の買戻しの全部を行うこととなったときは、その適格分割型分割直前における電子計算機買戻損失準備金の金額は、当該分割承継法人に引き継ぐものとする。この場合において、その分割承継法人が引継ぎを受けた電子計算機買戻損失準備金の金額は、当該分割承継法人がその適格分割型分割の日において有する第二項の電子計算機買戻損失準備金の金額（当該分割承継法人の当該適格分割型分割の日を含む事業年度が連結事業年度に該当する場合には、同条第二項の電子計算機買戻損失準備金の金額）とみなす。
suppl-4211-13/art-41/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-41/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-41/par-11
If a qualified company split by split-off in which a corporation to which the provisions of paragraph (2) apply is the splitting corporation is carried out (excluding the case prescribed in the first sentence of Article 57, paragraph (9) of the Supplementary Provisions) and the successor corporation in a company split pertaining to that qualified company split by split-off has come to carry out all of the buybacks of specified computers, the amount of the reserve for losses on computer buybacks immediately before the qualified company split by split-off is to be taken over by that successor corporation in a company split. In this case, the amount of the reserve for losses on computer buybacks taken over by the successor corporation in a company split is deemed to be the amount of the reserve for losses on computer buybacks referred to in paragraph (2) that the successor corporation in a company split holds as of the date of the qualified company split by split-off (where the business year of the successor corporation in a company split that includes the date of the qualified company split by split-off falls under a consolidated business year, the amount of the reserve for losses on computer buybacks referred to in paragraph (2) of that Article).
machine translation, not official
**第十二項** 前項又は附則第五十七条第九項の場合において、これらの規定の分割承継法人（その適格分割型分割後において連結法人に該当するものを除く。）がその適格分割型分割の日を含む事業年度の確定申告書等を青色申告書により提出することができる者又は旧租税特別措置法第五十七条第三項に規定する政令で定める特約を有する者でないときは、当該事業年度終了の日における電子計算機買戻損失準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4211-13/art-41/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-41/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-41/par-12
In the case referred to in the preceding paragraph or Article 57, paragraph (9) of the Supplementary Provisions, if the successor corporation in a company split referred to in those provisions (excluding one that falls under a consolidated corporation after the qualified company split by split-off) is not a person who may file the tax return, etc. for the business year that includes the date of the qualified company split by split-off using a blue return or a person that has the special agreement specified by Cabinet Order as prescribed in Article 57, paragraph (3) of the Former Act on Special Measures Concerning Taxation, the amount of the reserve for losses on computer buybacks as of the end of that business year is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第十三項** 第十一項又は附則第五十七条第九項の分割承継法人（その適格分割型分割後において連結法人に該当するものを除く。）のその適格分割型分割の日を含む事業年度以後の各事業年度（当該適格分割型分割の日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度後の各事業年度）に係る第二項の規定の適用については、同項に規定する電子計算機買戻損失準備金の金額は、第十一項又は同条第九項の規定により当該分割承継法人が有するものとみなされた電子計算機買戻損失準備金の金額を含むものとする。この場合において、当該分割承継法人が有するものとみなされた電子計算機買戻損失準備金の金額については、第二項中「当該各事業年度の月数を乗じてこれを六十で除して」とあるのは、「当該各事業年度の月数（当該適格分割型分割の日を含む事業年度にあっては、同日から同日を含む事業年度終了の日までの期間の月数）を乗じてこれを六十月から経過期間（施行日以後最初に開始する事業年度開始の日（施行日以後最初に開始する事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日）から当該適格分割型分割の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。
suppl-4211-13/art-41/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-41/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-41/par-13
With regard to the application of the provisions of paragraph (2) to each business year on or after the business year that includes the date of the qualified company split by split-off (where the business year that includes the date of the qualified company split by split-off falls under a consolidated business year, each business year after that consolidated business year) of the successor corporation in a company split referred to in paragraph (11) or Article 57, paragraph (9) of the Supplementary Provisions (excluding one that falls under a consolidated corporation after the qualified company split by split-off), the amount of the reserve for losses on computer buybacks prescribed in paragraph (2) is to include the amount of the reserve for losses on computer buybacks deemed to be held by the successor corporation in a company split pursuant to the provisions of paragraph (11) or paragraph (9) of that Article. In this case, with regard to the amount of the reserve for losses on computer buybacks deemed to be held by the successor corporation in a company split, the phrase "by the number of months in each business year and dividing the product by 60" in paragraph (2) is deemed to be replaced with "by the number of months in each business year (for the business year that includes the date of the qualified company split by split-off, the number of months in the period from that date to the end of the business year that includes that date) and dividing the product by the number of months obtained by deducting from 60 months the number of months in the elapsed period (meaning the period from the first day of the first business year beginning on or after the Effective Date (where the first business year beginning on or after the Effective Date falls under a consolidated business year, the first day of that consolidated business year) to the day preceding the date of the qualified company split by split-off)".
machine translation, not official
### 第四十二条（漁業協同組合等の留保所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction of Retained Income of Fishery Cooperatives, etc.
caption: machine translation, not official
suppl-4211-13/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-42
**第一項** 新租税特別措置法第六十一条の規定は、同条第一項に規定する法人の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十一条第一項に規定する法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4211-13/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-42/par-1
The provisions of Article 61 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of a corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern corporation tax for business years that ended before the Effective Date of a corporation prescribed in Article 61, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
### 第四十三条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
caption: machine translation, not official
suppl-4211-13/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43
**第一項** 法人の有する旧租税特別措置法第六十五条の三第一項に規定する土地等が、附則第一条第五号に定める日前に同項第三号に規定する裁定により買い取られた場合については、なお従前の例による。
suppl-4211-13/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-1
The provisions then in force continue to govern the case where land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a corporation was purchased, before the date specified in Article 1, item (v) of the Supplementary Provisions, pursuant to a ruling prescribed in item (iii) of that paragraph.
machine translation, not official
**第二項** 附則第一条第五号に定める日以後に農地法等の一部を改正する法律（平成二十一年法律第五十七号）附則第七条第二項の規定によりなお従前の例によることとされる同法第一条の規定による改正前の農地法（以下この項において「旧農地法」という。）第七十五条の二第一項に規定する草地利用権に係る新租税特別措置法第六十五条の三第一項に規定する土地等が旧農地法第七十五条の八第一項の裁定により買い取られる場合には、当該買い取られる場合を新租税特別措置法第六十五条の三第一項第三号に掲げる場合に該当するものとみなして、同条の規定を適用する。
suppl-4211-13/art-43/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-2
If, on or after the date specified in Article 1, item (v) of the Supplementary Provisions, land, etc. prescribed in Article 65-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that pertains to a right to use grassland prescribed in Article 75-2, paragraph (1) of the Cropland Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009), for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Cropland Act" in this paragraph), is purchased pursuant to a ruling under Article 75-8, paragraph (1) of the Former Cropland Act, the provisions of Article 65-3 of the New Act on Special Measures Concerning Taxation apply by deeming the case of that purchase to fall under the case listed in paragraph (1), item (iii) of that Article.
machine translation, not official
**第三項** 法人の有する旧租税特別措置法第六十五条の四第一項に規定する土地等が、附則第一条第六号に定める日前に同項第十三号に規定する法人に同号（イに係る部分に限る。）の事業の用に供するために買い取られた場合については、なお従前の例による。
suppl-4211-13/art-43/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-3
The provisions then in force continue to govern the case where land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a corporation was purchased, before the date specified in Article 1, item (vi) of the Supplementary Provisions, by a corporation prescribed in item (xiii) of that paragraph for use in the business referred to in that item (limited to the part concerning (a)).
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**第四項** 附則第一条第六号に定める日以後に法人の有する新租税特別措置法第六十五条の四第一項に規定する土地等が中小小売商業振興法第四条第一項から第三項まで又は第六項の規定による認定を受けた高度化事業計画に基づく同条第七項第一号に規定する高度化事業（同日前に当該認定を受けた高度化事業計画に基づくものであって、都市計画その他の土地利用に関する国又は地方公共団体の計画に適合して行われるものであることその他の政令で定める要件に該当することにつき財務省令で定めるところにより証明がされたものに限る。）の用に供するために、地方公共団体の出資に係る法人その他の政令で定める法人に買い取られる場合には、当該買い取られる場合を新租税特別措置法第六十五条の四第一項第十三号に掲げる場合に該当するものとみなして、同条の規定を適用する。
suppl-4211-13/art-43/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-4
If, on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, land, etc. prescribed in Article 65-4, paragraph (1) of the New Act on Special Measures Concerning Taxation held by a corporation is purchased by a corporation in which a local government has made a capital contribution or any other corporation specified by Cabinet Order, for use in an upgrading project prescribed in Article 4, paragraph (7), item (i) of the Small and Medium-sized Retail Business Promotion Act based on an upgrading project plan that has received certification under the provisions of paragraphs (1) through (3) or paragraph (6) of that Article (limited to an upgrading project based on an upgrading project plan that received that certification before that date, for which it has been certified, as provided by Order of the Ministry of Finance, that it satisfies the requirements specified by Cabinet Order, such as being carried out in conformity with city planning or any other plan of the State or a local government concerning land use), the provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation apply by deeming the case of that purchase to fall under the case listed in paragraph (1), item (xiii) of that Article.
machine translation, not official
**第五項** 新租税特別措置法第六十五条の四第一項第十三号イの規定は、法人が附則第一条第六号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4211-13/art-43/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-43/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-5
The provisions of Article 65-4, paragraph (1), item (xiii), (a) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the date specified in Article 1, item (vi) of the Supplementary Provisions.
machine translation, not official
**第六項** 新租税特別措置法第六十五条の四第一項第二十五号の規定は、法人が附則第一条第五号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4211-13/art-43/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-43/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-6
The provisions of Article 65-4, paragraph (1), item (xxv) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date.
machine translation, not official
**第七項** 旧租税特別措置法第六十五条の五第一項に規定する農業生産法人が、附則第一条第五号に定める日前にその有する同項に規定する土地等を同項第三号に規定する協議により同号に規定する特定農業法人に譲渡した場合については、なお従前の例による。
suppl-4211-13/art-43/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-43/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-7
The provisions then in force continue to govern the case where an agricultural production corporation prescribed in Article 65-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation transferred, before the date specified in Article 1, item (v) of the Supplementary Provisions, land, etc. prescribed in that paragraph held by it to a specified agricultural corporation prescribed in item (iii) of that paragraph through consultation prescribed in that item.
machine translation, not official
**第八項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第十四号に係る部分に限る。）の規定は、法人の附則第一条第五号に定める日以後に取得をする同表の第十四号の下欄に掲げる資産について適用し、法人が同日前に取得をした旧租税特別措置法第六十五条の七第一項の表の第十四号の下欄に掲げる資産については、なお従前の例による。
suppl-4211-13/art-43/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-43/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-8
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xiv) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of item (xiv) of that table that a corporation acquires on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern assets listed in the right-hand column of item (xiv) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before that date.
machine translation, not official
**第九項** 新租税特別措置法第六十六条の二の規定は、法人が平成二十一年一月一日以後に取得をする同条第一項に規定する先行取得土地等について適用する。
suppl-4211-13/art-43/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-43/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-9
The provisions of Article 66-2 of the New Act on Special Measures Concerning Taxation apply to land, etc. acquired in advance prescribed in paragraph (1) of that Article that a corporation acquires on or after January 1, 2009.
machine translation, not official
**第十項** 新租税特別措置法第六十六条の二第一項に規定する法人が、当該法人の施行日前に終了する事業年度（当該事業年度の法人税法第二条第三十一号に規定する確定申告書の提出期限が平成二十一年四月三十日前に到来する事業年度に限る。）において同項に規定する先行取得土地等の取得をした場合における当該先行取得土地等に係る新租税特別措置法第六十六条の二の規定の適用については、同項中「当該取得の日を含む事業年度の法人税法第二条第三十一号に規定する確定申告書の提出期限までに」とあるのは、「平成二十一年四月三十日までに」とする。
suppl-4211-13/art-43/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-43/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-10
With regard to the application of the provisions of Article 66-2 of the New Act on Special Measures Concerning Taxation to land, etc. acquired in advance in the case where a corporation prescribed in Article 66-2, paragraph (1) of the New Act on Special Measures Concerning Taxation has acquired land, etc. acquired in advance prescribed in that paragraph in a business year of that corporation ending before the Effective Date (limited to a business year for which the due date for filing the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act for that business year arrives before April 30, 2009), the phrase "by the due date for filing the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act for the business year that includes the date of that acquisition" in that paragraph is deemed to be replaced with "by April 30, 2009".
machine translation, not official
### 第四十四条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Subsidiaries, etc. of Domestic Corporations
caption: machine translation, not official
suppl-4211-13/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-44
**第一項** 新租税特別措置法第六十六条の六第一項から第四項までの規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
suppl-4211-13/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-44/par-1
The provisions of Article 66-6, paragraphs (1) through (4) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
machine translation, not official
**第二項** 新租税特別措置法第六十六条の七第一項及び第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十六条の七第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する課税対象留保金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4211-13/art-44/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-44/par-2
The provisions of Article 66-7, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount prescribed in that paragraph for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 66-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the taxable retained amount prescribed in that paragraph for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十六条の八の規定は、内国法人が同条第二項に規定する特定外国子会社等から受ける同条第一項に規定する剰余金の配当等の額（当該特定外国子会社等の施行日以後に開始する事業年度に係るものに限る。）がある場合について適用し、旧租税特別措置法第六十六条の八第一項に規定する内国法人に係る同項に規定する特定外国子会社等又は外国関係会社につき同項各号に掲げる事実（当該特定外国子会社等又は外国関係会社の施行日前に開始した事業年度に係るものに限る。）が生じた場合については、なお従前の例による。
suppl-4211-13/art-44/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-44/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-44/par-3
The provisions of Article 66-8 of the New Act on Special Measures Concerning Taxation apply in the case where a domestic corporation has an amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that it receives from a specified foreign subsidiary, etc. prescribed in paragraph (2) of that Article (limited to an amount pertaining to business years of that specified foreign subsidiary, etc. beginning on or after the Effective Date), and the provisions then in force continue to govern the case where any of the facts listed in the items of Article 66-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation has arisen with respect to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph pertaining to a domestic corporation prescribed in that paragraph (limited to a fact pertaining to business years of that specified foreign subsidiary, etc. or foreign affiliated company that began before the Effective Date).
machine translation, not official
**第四項** 旧租税特別措置法第六十六条の八第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する課税対象留保金額（内国法人の新租税特別措置法第六十六条の八第三項第一号に規定する事業年度（以下この項において「配当等事業年度」という。）の所得の金額の計算上益金の額に算入される金額に限る。以下この項において同じ。）又は旧租税特別措置法第六十六条の八第一項に規定する課税済留保金額（同条第二項又は第三項の規定により同条第一項に規定する課税済留保金額とみなされたものを含む。以下この項において同じ。）のうち内国法人の新租税特別措置法第六十六条の八第三項第二号に規定する前十年以内の各事業年度（以下この項において「前十年以内の各事業年度」という。）に対応する部分の金額（同号の規定により控除される同号に規定する剰余金の配当等の額に相当する金額を除く。）は、当該内国法人の課税対象留保金額又は課税済留保金額に係る事業年度又は連結事業年度の期間に対応する配当等事業年度又は前十年以内の各事業年度の同条第三項各号に掲げる金額とみなして、同条第一項から第三項までの規定を適用する。
suppl-4211-13/art-44/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-44/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-44/par-4
Out of the taxable retained amount prescribed in Article 66-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date (limited to an amount included in gross profit in calculating the amount of income for the business year prescribed in Article 66-8, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation of a domestic corporation (hereinafter referred to as the "business year of dividends, etc." in this paragraph); the same applies hereinafter in this paragraph) or the taxed retained amount prescribed in Article 66-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including an amount deemed to be the taxed retained amount prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) or (3) of that Article; the same applies hereinafter in this paragraph), the amount of the part corresponding to each business year within the preceding ten years prescribed in Article 66-8, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation of a domestic corporation (hereinafter referred to as "each business year within the preceding ten years" in this paragraph) (excluding the amount equivalent to the amount of dividends of surplus, etc. prescribed in that item that is deducted pursuant to the provisions of that item) is deemed to be the amounts listed in the items of paragraph (3) of that Article for the business year of dividends, etc. or each business year within the preceding ten years that corresponds to the period of the business year or consolidated business year to which the taxable retained amount or taxed retained amount of that domestic corporation pertains, and the provisions of paragraphs (1) through (3) of that Article apply.
machine translation, not official
**第五項** 内国法人の施行日以後に開始する事業年度において当該内国法人に係る旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等から受ける新租税特別措置法第六十六条の六第一項に規定する剰余金の配当等の額（当該特定外国子会社等の施行日前に開始した事業年度に係るものに限る。以下この項において同じ。）については、新法人税法第二十三条の二の規定は、適用しない。この場合において、当該内国法人の施行日から三年を経過する日以前に開始する各事業年度又は各連結事業年度において当該特定外国子会社等の所得に対して課される外国法人税（旧法人税法第六十九条第一項に規定する外国法人税をいう。以下この項において同じ。）の額及び当該特定外国子会社等に係る旧法人税法第六十九条第十一項又は第八十一条の十五第十一項に規定する外国孫会社の所得に対して課される外国法人税の額のうち当該剰余金の配当等の額に係るものについては、旧法人税法第二十八条並びに第六十九条第八項、第十一項、第十三項及び第十五項から第十八項まで又は第八十一条の五並びに第八十一条の十五第八項、第九項、第十一項から第十三項まで及び第十五項から第十七項までの規定は、なおその効力を有する。
suppl-4211-13/art-44/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-44/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-44/par-5
With regard to the amount of dividends of surplus, etc. prescribed in Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to an amount pertaining to business years of that specified foreign subsidiary, etc. that began before the Effective Date; the same applies hereinafter in this paragraph) that a domestic corporation receives, in a business year beginning on or after the Effective Date, from a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to that domestic corporation, the provisions of Article 23-2 of the New Corporation Tax Act do not apply. In this case, with regard to the part pertaining to that amount of dividends of surplus, etc. out of the amount of foreign country's corporate tax (meaning foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Former Corporation Tax Act; the same applies hereinafter in this paragraph) imposed on the income of that specified foreign subsidiary, etc. and the amount of foreign country's corporate tax imposed on the income of a foreign second-tier subsidiary prescribed in Article 69, paragraph (11) or Article 81-15, paragraph (11) of the Former Corporation Tax Act pertaining to that specified foreign subsidiary, etc., in each business year or each consolidated business year of that domestic corporation beginning on or before the day on which three years have elapsed from the Effective Date, the provisions of Article 28 and Article 69, paragraphs (8), (11) and (13) and paragraphs (15) through (18) of the Former Corporation Tax Act, or Article 81-5 and Article 81-15, paragraphs (8) and (9), paragraphs (11) through (13) and paragraphs (15) through (17) of the Former Corporation Tax Act, remain in force.
machine translation, not official
**第六項** 内国法人の施行日前に開始した事業年度において当該内国法人に係る新租税特別措置法第六十六条の六第一項に規定する特定外国子会社等（新法人税法第二十三条の二第一項に規定する外国子会社に該当するものに限る。以下この項において同じ。）から受けた旧租税特別措置法第六十六条の六第一項に規定する剰余金の配当等の額（当該特定外国子会社等の施行日以後に開始する事業年度に係るものに限る。以下この項において同じ。）については、附則第六条の規定にかかわらず、新法人税法第二十三条の二の規定を適用する。この場合において、旧法人税法第六十九条第八項又は第八十一条の十五第八項に規定する外国子会社及び旧法人税法第六十九条第十一項又は第八十一条の十五第十一項に規定する外国孫会社の所得に対して課される旧法人税法第六十九条第一項に規定する外国法人税の額のうち当該剰余金の配当等の額に係るものについては、附則第十二条第二項又は第十六条第二項の規定は、適用しない。
suppl-4211-13/art-44/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-44/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-44/par-6
With regard to the amount of dividends of surplus, etc. prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to an amount pertaining to business years of that specified foreign subsidiary, etc. beginning on or after the Effective Date; the same applies hereinafter in this paragraph) that a domestic corporation received, in a business year that began before the Effective Date, from a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to that domestic corporation (limited to one that falls under a foreign subsidiary prescribed in Article 23-2, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this paragraph), the provisions of Article 23-2 of the New Corporation Tax Act apply notwithstanding the provisions of Article 6 of the Supplementary Provisions. In this case, the provisions of Article 12, paragraph (2) or Article 16, paragraph (2) of the Supplementary Provisions do not apply to the part pertaining to that amount of dividends of surplus, etc. out of the amount of foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Former Corporation Tax Act imposed on the income of a foreign subsidiary prescribed in Article 69, paragraph (8) or Article 81-15, paragraph (8) of the Former Corporation Tax Act and of a foreign second-tier subsidiary prescribed in Article 69, paragraph (11) or Article 81-15, paragraph (11) of the Former Corporation Tax Act.
machine translation, not official
**第七項** 前項前段の規定の適用がある場合における旧法人税法の規定の適用については、旧法人税法第六十七条第三項第二号中「除く。）」とあるのは、「除く。）及び所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第四十四条第六項前段（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置）の規定により適用される第二十三条の二（外国子会社から受ける配当等の益金不算入）（租税特別措置法第六十六条の八第二項前段（特定外国子会社等から受ける剰余金の配当等の益金不算入等）の規定により読み替えて適用する場合を含む。）の規定により当該事業年度の所得の金額の計算上益金の額に算入されなかつた金額」とする。
suppl-4211-13/art-44/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-44/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-44/par-7
With regard to the application of the provisions of the Former Corporation Tax Act in the case where the provisions of the first sentence of the preceding paragraph apply, the phrase "excluded)" in Article 67, paragraph (3), item (ii) of the Former Corporation Tax Act is deemed to be replaced with "excluded) and the amount that was not included in gross profit in calculating the amount of income for that business year pursuant to the provisions of Article 23-2 (Exclusion of Dividends, etc. Received from Foreign Subsidiaries from Gross Profit) (including the case where it is applied with the replacement of terms pursuant to the provisions of the first sentence of Article 66-8, paragraph (2) (Exclusion of Dividends of Surplus, etc. Received from Specified Foreign Subsidiaries, etc. from Gross Profit, etc.) of the Act on Special Measures Concerning Taxation) as applied pursuant to the provisions of the first sentence of Article 44, paragraph (6) (Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Subsidiaries, etc. of Domestic Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009)".
machine translation, not official
### 第四十五条（特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Corporations of Domestic Corporations That Are Specially-Related Shareholders, etc.
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suppl-4211-13/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-45
**第一項** 新租税特別措置法第六十六条の九の二第一項、第二項第三号、第三項及び第四項の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額について適用し、旧租税特別措置法第六十六条の九の六第一項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
suppl-4211-13/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-45/par-1
The provisions of Article 66-9-2, paragraph (1), paragraph (2), item (iii), paragraph (3) and paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article for business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date and to the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 66-9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
machine translation, not official
**第二項** 新租税特別措置法第六十六条の九の三第一項及び第三項の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十六条の九の七第一項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する課税対象留保金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4211-13/art-45/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-45/par-2
The provisions of Article 66-9-3, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount prescribed in that paragraph for business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 66-9-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the taxable retained amount prescribed in that paragraph for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十六条の九の四の規定は、同条第二項に規定する特殊関係株主等である内国法人が同項に規定する特定外国法人から受ける同条第一項に規定する剰余金の配当等の額（当該特定外国法人の施行日以後に開始する事業年度に係るものに限る。）がある場合について適用し、旧租税特別措置法第六十六条の九の八第一項に規定する特殊関係株主等である内国法人に係る同項に規定する特定外国法人又は外国関係法人につき同項各号に掲げる事実（当該特定外国法人又は外国関係法人の施行日前に開始した事業年度に係るものに限る。）が生じた場合については、なお従前の例による。
suppl-4211-13/art-45/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-45/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-45/par-3
The provisions of Article 66-9-4 of the New Act on Special Measures Concerning Taxation apply in the case where a domestic corporation that is a specially-related shareholder, etc. prescribed in paragraph (2) of that Article has an amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that it receives from a specified foreign corporation prescribed in paragraph (2) of that Article (limited to an amount pertaining to business years of that specified foreign corporation beginning on or after the Effective Date), and the provisions then in force continue to govern the case where any of the facts listed in the items of Article 66-9-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation has arisen with respect to a specified foreign corporation or a foreign affiliated corporation prescribed in that paragraph pertaining to a domestic corporation that is a specially-related shareholder, etc. prescribed in that paragraph (limited to a fact pertaining to business years of that specified foreign corporation or foreign affiliated corporation that began before the Effective Date).
machine translation, not official
**第四項** 旧租税特別措置法第六十六条の九の八第一項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する課税対象留保金額（新租税特別措置法第六十六条の九の四第三項第一号に規定する特殊関係株主等である内国法人の同号に規定する事業年度（以下この項において「配当等事業年度」という。）の所得の金額の計算上益金の額に算入される金額に限る。以下この項において同じ。）又は旧租税特別措置法第六十六条の九の八第一項に規定する課税済留保金額（同条第二項又は同条第三項の規定により読み替えられた旧租税特別措置法第六十六条の八第三項の規定により旧租税特別措置法第六十六条の九の八第一項に規定する課税済留保金額とみなされたものを含む。以下この項において同じ。）のうち新租税特別措置法第六十六条の九の四第三項第二号に規定する特殊関係株主等である内国法人の同号に規定する前十年以内の各事業年度（以下この項において「前十年以内の各事業年度」という。）に対応する部分の金額（同号の規定により控除される同号に規定する剰余金の配当等の額に相当する金額を除く。）は、当該内国法人の課税対象留保金額又は課税済留保金額に係る事業年度又は連結事業年度の期間に対応する配当等事業年度又は前十年以内の各事業年度の同条第三項各号に掲げる金額とみなして、同条第一項から第三項までの規定を適用する。
suppl-4211-13/art-45/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-45/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-45/par-4
Out of the taxable retained amount prescribed in Article 66-9-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date (limited to an amount included in gross profit in calculating the amount of income for the business year prescribed in Article 66-9-4, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation of a domestic corporation that is a specially-related shareholder, etc. prescribed in that item (hereinafter referred to as the "business year of dividends, etc." in this paragraph); the same applies hereinafter in this paragraph) or the taxed retained amount prescribed in Article 66-9-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including an amount deemed to be the taxed retained amount prescribed in Article 66-9-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation pursuant to the provisions of Article 66-8, paragraph (3) of the Former Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of paragraph (2) or paragraph (3) of Article 66-9-8 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph), the amount of the part corresponding to each business year within the preceding ten years prescribed in Article 66-9-4, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation of a domestic corporation that is a specially-related shareholder, etc. prescribed in that item (hereinafter referred to as "each business year within the preceding ten years" in this paragraph) (excluding the amount equivalent to the amount of dividends of surplus, etc. prescribed in that item that is deducted pursuant to the provisions of that item) is deemed to be the amounts listed in the items of paragraph (3) of that Article for the business year of dividends, etc. or each business year within the preceding ten years that corresponds to the period of the business year or consolidated business year to which the taxable retained amount or taxed retained amount of that domestic corporation pertains, and the provisions of paragraphs (1) through (3) of that Article apply.
machine translation, not official
**第五項** 新租税特別措置法第六十六条の九の二第一項に規定する特殊関係株主等である内国法人の施行日以後に開始する事業年度において当該内国法人に係る旧租税特別措置法第六十六条の九の六第一項に規定する特定外国法人から受ける新租税特別措置法第六十六条の九の二第一項に規定する剰余金の配当等の額（当該特定外国法人の施行日前に開始した事業年度に係るものに限る。以下この項において同じ。）については、新法人税法第二十三条の二の規定は、適用しない。この場合において、当該内国法人の施行日から三年を経過する日以前に開始する各事業年度又は各連結事業年度において当該特定外国法人の所得に対して課される外国法人税（旧法人税法第六十九条第一項に規定する外国法人税をいう。以下この項において同じ。）の額及び当該特定外国法人に係る旧法人税法第六十九条第十一項又は第八十一条の十五第十一項に規定する外国孫会社の所得に対して課される外国法人税の額のうち当該剰余金の配当等の額に係るものについては、旧法人税法第二十八条並びに第六十九条第八項、第十一項、第十三項及び第十五項から第十八項まで又は第八十一条の五並びに第八十一条の十五第八項、第九項、第十一項から第十三項まで及び第十五項から第十七項までの規定は、なおその効力を有する。
suppl-4211-13/art-45/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-45/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-45/par-5
With regard to the amount of dividends of surplus, etc. prescribed in Article 66-9-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to an amount pertaining to business years of that specified foreign corporation that began before the Effective Date; the same applies hereinafter in this paragraph) that a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-2, paragraph (1) of the New Act on Special Measures Concerning Taxation receives, in a business year beginning on or after the Effective Date, from a specified foreign corporation prescribed in Article 66-9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to that domestic corporation, the provisions of Article 23-2 of the New Corporation Tax Act do not apply. In this case, with regard to the part pertaining to that amount of dividends of surplus, etc. out of the amount of foreign country's corporate tax (meaning foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Former Corporation Tax Act; the same applies hereinafter in this paragraph) imposed on the income of that specified foreign corporation and the amount of foreign country's corporate tax imposed on the income of a foreign second-tier subsidiary prescribed in Article 69, paragraph (11) or Article 81-15, paragraph (11) of the Former Corporation Tax Act pertaining to that specified foreign corporation, in each business year or each consolidated business year of that domestic corporation beginning on or before the day on which three years have elapsed from the Effective Date, the provisions of Article 28 and Article 69, paragraphs (8), (11) and (13) and paragraphs (15) through (18) of the Former Corporation Tax Act, or Article 81-5 and Article 81-15, paragraphs (8) and (9), paragraphs (11) through (13) and paragraphs (15) through (17) of the Former Corporation Tax Act, remain in force.
machine translation, not official
**第六項** 旧租税特別措置法第六十六条の九の六第一項に規定する特殊関係株主等である内国法人の施行日前に開始した事業年度において当該内国法人に係る新租税特別措置法第六十六条の九の二第一項に規定する特定外国法人（新法人税法第二十三条の二第一項に規定する外国子会社に該当するものに限る。以下この項において同じ。）から受けた旧租税特別措置法第六十六条の九の六第一項に規定する剰余金の配当等の額（当該特定外国法人の施行日以後に開始する事業年度に係るものに限る。以下この項において同じ。）については、附則第六条の規定にかかわらず、新法人税法第二十三条の二の規定を適用する。この場合において、旧法人税法第六十九条第八項又は第八十一条の十五第八項に規定する外国子会社及び旧法人税法第六十九条第十一項又は第八十一条の十五第十一項に規定する外国孫会社の所得に対して課される旧法人税法第六十九条第一項に規定する外国法人税の額のうち当該剰余金の配当等の額に係るものについては、附則第十二条第二項又は第十六条第二項の規定は、適用しない。
suppl-4211-13/art-45/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-45/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-45/par-6
With regard to the amount of dividends of surplus, etc. prescribed in Article 66-9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to an amount pertaining to business years of that specified foreign corporation beginning on or after the Effective Date; the same applies hereinafter in this paragraph) that a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation received, in a business year that began before the Effective Date, from a specified foreign corporation prescribed in Article 66-9-2, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to that domestic corporation (limited to one that falls under a foreign subsidiary prescribed in Article 23-2, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this paragraph), the provisions of Article 23-2 of the New Corporation Tax Act apply notwithstanding the provisions of Article 6 of the Supplementary Provisions. In this case, the provisions of Article 12, paragraph (2) or Article 16, paragraph (2) of the Supplementary Provisions do not apply to the part pertaining to that amount of dividends of surplus, etc. out of the amount of foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Former Corporation Tax Act imposed on the income of a foreign subsidiary prescribed in Article 69, paragraph (8) or Article 81-15, paragraph (8) of the Former Corporation Tax Act and of a foreign second-tier subsidiary prescribed in Article 69, paragraph (11) or Article 81-15, paragraph (11) of the Former Corporation Tax Act.
machine translation, not official
**第七項** 前項前段の規定の適用がある場合における旧法人税法の規定の適用については、旧法人税法第六十七条第三項第二号中「除く。）」とあるのは、「除く。）及び所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第四十五条第六項前段（特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例に関する経過措置）の規定により適用される第二十三条の二（外国子会社から受ける配当等の益金不算入）（租税特別措置法第六十六条の九の四第二項前段（特定外国法人から受ける剰余金の配当等の益金不算入等）の規定により読み替えて適用する場合を含む。）の規定により当該事業年度の所得の金額の計算上益金の額に算入されなかつた金額」とする。
suppl-4211-13/art-45/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-45/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-45/par-7
With regard to the application of the provisions of the Former Corporation Tax Act in the case where the provisions of the first sentence of the preceding paragraph apply, the phrase "excluded)" in Article 67, paragraph (3), item (ii) of the Former Corporation Tax Act is deemed to be replaced with "excluded) and the amount that was not included in gross profit in calculating the amount of income for that business year pursuant to the provisions of Article 23-2 (Exclusion of Dividends, etc. Received from Foreign Subsidiaries from Gross Profit) (including the case where it is applied with the replacement of terms pursuant to the provisions of the first sentence of Article 66-9-4, paragraph (2) (Exclusion of Dividends of Surplus, etc. Received from Specified Foreign Corporations from Gross Profit, etc.) of the Act on Special Measures Concerning Taxation) as applied pursuant to the provisions of the first sentence of Article 45, paragraph (6) (Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Corporations of Domestic Corporations That Are Specially-Related Shareholders, etc.) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009)".
machine translation, not official
### 第四十六条（鉱工業技術研究組合の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations
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suppl-4211-13/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-46
**第一項** 新租税特別措置法第六十六条の十第一項の規定は、法人が附則第一条第二号に定める日以後に取得又は製作をする同項に規定する試験研究用資産について適用し、法人が同日前に取得又は製作をした旧租税特別措置法第六十六条の十第一項に規定する試験研究用資産については、なお従前の例による。
suppl-4211-13/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-46/par-1
The provisions of Article 66-10, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets for experimental research prescribed in that paragraph that a corporation acquires or manufactures on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern assets for experimental research prescribed in Article 66-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before that date.
machine translation, not official
**第二項** 前項の場合において、我が国における産業活動の革新等を図るための産業活力再生特別措置法等の一部を改正する法律（以下この項において「産業活力再生特別措置法等改正法」という。）附則第六条の規定により技術研究組合（産業活力再生特別措置法等改正法第二条の規定による改正後の技術研究組合法（昭和三十六年法律第八十一号）第二条第一項に規定する技術研究組合をいう。）とみなされた鉱工業技術研究組合（産業活力再生特別措置法等改正法第二条の規定による改正前の鉱工業技術研究組合法第二条に規定する鉱工業技術研究組合をいう。）に係る新租税特別措置法第六十六条の十の規定の適用については、同条第一項中「費用を賦課し」とあるのは、「費用の賦課（我が国における産業活動の革新等を図るための産業活力再生特別措置法等の一部を改正する法律附則第十一条の規定により技術研究組合法第九条第一項の規定による費用の賦課とみなされるものを含む。）をし」とする。
suppl-4211-13/art-46/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-46/par-2
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 66-10 of the New Act on Special Measures Concerning Taxation to a mining and manufacturing technology research association which, pursuant to the provisions of Article 6 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. to Promote Innovation, etc. in Industrial Activities in Japan (hereinafter referred to as the "Industrial Revitalization Act, etc. Amendment Act" in this paragraph), is deemed to be a research and development partnership (meaning a research and development partnership prescribed in Article 2, paragraph (1) of the Research and Development Partnerships Act (Act No. 81 of 1961) as amended by the provisions of Article 2 of the Industrial Revitalization Act, etc. Amendment Act) (a mining and manufacturing technology research association here meaning a mining and manufacturing technology research association prescribed in Article 2 of the Act on Mining and Manufacturing Technology Research Associations prior to the amendment by the provisions of Article 2 of the Industrial Revitalization Act, etc. Amendment Act), the phrase "imposes expenses" in paragraph (1) of that Article is deemed to be replaced with "makes an imposition of expenses (including one deemed to be an imposition of expenses under the provisions of Article 9, paragraph (1) of the Research and Development Partnerships Act pursuant to the provisions of Article 11 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. to Promote Innovation, etc. in Industrial Activities in Japan)".
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### 第四十七条（欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refund by Carryback of Losses
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suppl-4211-13/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-47
**第一項** 新租税特別措置法第六十六条の十三第一項の規定は、法人の平成二十一年二月一日以後に終了する事業年度において生じた欠損金額について適用し、法人の同日前に終了した旧租税特別措置法第六十六条の十三第一項本文に規定する事業年度において生じた欠損金額については、なお従前の例による。
suppl-4211-13/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-47/par-1
The provisions of Article 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of loss incurred in a business year of a corporation ending on or after February 1, 2009, and the provisions then in force continue to govern the amount of loss incurred in a business year prescribed in the main clause of Article 66-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a corporation that ended before that date.
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### 第四十八条（特定目的会社に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Specific Purpose Companies
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suppl-4211-13/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-48
**第一項** 新租税特別措置法第六十七条の十四第一項の規定は、同項に規定する特定目的会社の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十七条の十四第一項に規定する特定目的会社の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4211-13/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-48/par-1
The provisions of Article 67-14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of a specific purpose company prescribed in that paragraph, and the provisions then in force continue to govern corporation tax for business years that ended before the Effective Date of a specific purpose company prescribed in Article 67-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
**第二項** 新租税特別措置法第六十七条の十四第三項（同項の表第四十二条の三の二第一項の表の第一号の項に係る部分に限る。）の規定は、新租税特別措置法第六十七条の十四第一項に規定する特定目的会社（次項において「特定目的会社」という。）の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4211-13/art-48/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-48/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-48/par-2
The provisions of Article 67-14, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the row for item (i) of the table in Article 42-3-2, paragraph (1) in the table in that paragraph) apply to corporation tax for business years ending on or after the Effective Date of a specific purpose company prescribed in Article 67-14, paragraph (1) of the New Act on Special Measures Concerning Taxation (referred to as a "specific purpose company" in the following paragraph).
machine translation, not official
**第三項** 新租税特別措置法第六十七条の十四第三項（同項の表第六十六条の十三第一項第一号の項に係る部分に限る。）の規定は、特定目的会社の平成二十一年二月一日以後に終了する事業年度分の法人税について適用する。
suppl-4211-13/art-48/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-48/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-48/par-3
The provisions of Article 67-14, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the row for Article 66-13, paragraph (1), item (i) in the table in that paragraph) apply to corporation tax for business years of a specific purpose company ending on or after February 1, 2009.
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### 第四十九条（投資法人に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Investment Corporations
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suppl-4211-13/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-49
**第一項** 新租税特別措置法第六十七条の十五第一項の規定は、同項に規定する投資法人の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十七条の十五第一項に規定する投資法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4211-13/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-49/par-1
The provisions of Article 67-15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of an investment corporation prescribed in that paragraph, and the provisions then in force continue to govern corporation tax for business years that ended before the Effective Date of an investment corporation prescribed in Article 67-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
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**第二項** 新租税特別措置法第六十七条の十五第四項（同項の表第四十二条の三の二第一項の表の第一号の項に係る部分に限る。）の規定は、新租税特別措置法第六十七条の十五第二項に規定する投資法人（次項において「投資法人」という。）の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4211-13/art-49/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-49/par-2
The provisions of Article 67-15, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the row for item (i) of the table in Article 42-3-2, paragraph (1) in the table in that paragraph) apply to corporation tax of an investment corporation prescribed in Article 67-15, paragraph (2) of the New Act on Special Measures Concerning Taxation (referred to as an "investment corporation" in the following paragraph) for business years ending on or after the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十七条の十五第四項（同項の表第六十六条の十三第一項第一号の項に係る部分に限る。）の規定は、投資法人の平成二十一年二月一日以後に終了する事業年度分の法人税について適用する。
suppl-4211-13/art-49/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-49/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-49/par-3
The provisions of Article 67-15, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the row for Article 66-13, paragraph (1), item (i) in the table in that paragraph) apply to corporation tax of an investment corporation for business years ending on or after February 1, 2009.
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### 第五十条（外国組合員に対する課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners
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suppl-4211-13/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-50
**第一項** 新租税特別措置法第六十七条の十六の規定は、同条第一項の外国法人が施行日以後に有する法人税法第百三十八条に規定する国内源泉所得について適用する。
suppl-4211-13/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-50/par-1
The provisions of Article 67-16 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in Article 138 of the Corporation Tax Act that a foreign corporation referred to in paragraph (1) of that Article has on or after the Effective Date.
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### 第五十一条（振替国債の利子等の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Interest and Similar Income from Book-Entry Government Bonds
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suppl-4211-13/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-51
**第一項** 新租税特別措置法第六十七条の十七第三項の規定は、外国法人の施行日以後に発行する同項に規定する割引債の同項に規定する償還差益について適用する。
suppl-4211-13/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-51/par-1
The provisions of Article 67-17, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to redemption gains prescribed in that paragraph on discount bonds prescribed in that paragraph that a foreign corporation issues on or after the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十七条の十七第四項の規定は、法人税法第百四十一条第二号から第四号までに掲げる外国法人が施行日以後に発行される同項に規定する割引債につき支払を受ける同項に規定する償還差益について適用する。
suppl-4211-13/art-51/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-51/par-2
The provisions of Article 67-17, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to redemption gains prescribed in that paragraph that a foreign corporation listed in Article 141, items (ii) through (iv) of the Corporation Tax Act receives on discount bonds prescribed in that paragraph that are issued on or after the Effective Date.
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### 第五十二条（特定目的信託に係る受託法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified-Purpose Trust
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suppl-4211-13/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-52
**第一項** 新租税特別措置法第六十八条の三の二第一項の規定は、同項に規定する特定目的信託に係る同項に規定する受託法人の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十八条の三の二第一項に規定する特定目的信託に係る同項に規定する受託法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4211-13/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-52/par-1
The provisions of Article 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a Trust Corporation prescribed in that paragraph of a specified-purpose trust prescribed in that paragraph for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a Trust Corporation prescribed in Article 68-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a specified-purpose trust prescribed in that paragraph for business years that ended before the Effective Date.
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### 第五十三条（特定投資信託に係る受託法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified Investment Trust
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suppl-4211-13/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-53
**第一項** 新租税特別措置法第六十八条の三の三第一項の規定は、同項に規定する特定投資信託に係る同項に規定する受託法人の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十八条の三の三第一項に規定する特定投資信託に係る同項に規定する受託法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4211-13/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-53/par-1
The provisions of Article 68-3-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a Trust Corporation prescribed in that paragraph of a specified investment trust prescribed in that paragraph for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a Trust Corporation prescribed in Article 68-3-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a specified investment trust prescribed in that paragraph for business years that ended before the Effective Date.
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### 第五十四条（中小企業者等である連結法人の法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Consolidated Corporations That Are Small and Medium Sized Enterprises, etc.
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suppl-4211-13/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-54
**第一項** 新租税特別措置法第六十八条の八の規定は、連結親法人の施行日以後に終了する連結事業年度分の法人税について適用する。
suppl-4211-13/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-54/par-1
The provisions of Article 68-8 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated parent corporation for consolidated business years ending on or after the Effective Date.
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### 第五十五条（連結法人がエネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Has Acquired Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure
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suppl-4211-13/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-55
**第一項** 新租税特別措置法第六十八条の十第六項及び第七項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備等について適用する。
suppl-4211-13/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-55/par-1
The provisions of Article 68-10, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date.
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### 第五十六条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
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suppl-4211-13/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56
**第一項** 新租税特別措置法第六十八条の十六第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十六第一項に規定する特定設備等については、なお従前の例による。
suppl-4211-13/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-1
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十七第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する研究施設について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十七第一項に規定する研究施設については、なお従前の例による。
suppl-4211-13/art-56/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-2
The provisions of Article 68-17, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 68-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of before the Effective Date.
machine translation, not official
**第三項** 旧租税特別措置法第六十八条の十八第一項に規定する保全事業等の計画につき同項に規定する認定を施行日前に受けた連結親法人が当該認定の日から三年以内の期間内に取得等をする同項に規定する保全事業等資産については、同条の規定は、なおその効力を有する。
suppl-4211-13/art-56/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-56/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-3
With regard to assets for conservation projects, etc. prescribed in Article 68-18, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation that received the certification prescribed in that paragraph for a plan for conservation projects, etc. prescribed in that paragraph before the Effective Date makes an acquisition, etc. of within a period of three years from the date of that certification, the provisions of that Article remain in force.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の十九第一項（同項の表の第一号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十九第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4211-13/art-56/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-56/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-4
The provisions of Article 68-19, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to earthquake disaster prevention assets prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 68-19, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の二十一第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第二号に定める日以後に取得又は製作をする同項に規定する事業革新設備について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に取得又は製作をした旧租税特別措置法第六十八条の二十一第一項に規定する事業革新設備については、なお従前の例による。
suppl-4211-13/art-56/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-56/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-5
The provisions of Article 68-21, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for business innovation prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern equipment for business innovation prescribed in Article 68-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before that date.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の二十一第二項及び第三項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第二号に定める日以後に取得等をする新租税特別措置法第六十八条の二十一第二項に規定する資源需給構造変化対応設備等について適用する。
suppl-4211-13/art-56/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-56/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-6
The provisions of Article 68-21, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for responding to changes in the structure of resource supply and demand prescribed in Article 68-21, paragraph (2) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of on or after the date specified in Article 1, item (ii) of the Supplementary Provisions.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の二十六の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第三号に定める日以後に取得又は製作をする新租税特別措置法第六十八条の二十六第一項に規定する新用途米穀加工品等製造設備について適用する。
suppl-4211-13/art-56/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-56/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-7
The provisions of Article 68-26 of the New Act on Special Measures Concerning Taxation apply to equipment for manufacturing new-use processed rice products, etc. prescribed in Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the date specified in Article 1, item (iii) of the Supplementary Provisions.
machine translation, not official
**第八項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が、附則第四十条第八項の規定によりなおその効力を有するものとされる旧租税特別措置法第四十五条第一項の表の第一号ニに掲げる地区（水源地域対策特別措置法第三条第一項の規定により、施行日前に水源地域として指定された地区に限る。）内において施行日から平成二十四年三月三十一日までの間に取得等をする附則第四十条第八項の規定によりなおその効力を有するものとされる旧租税特別措置法第四十五条第一項に規定する工業用機械等に係る新租税特別措置法第六十八条の二十七第一項の規定の適用については、同項中「掲げる地区」とあるのは「掲げる地区（所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第四十条第八項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（以下この項において「旧効力措置法」という。）第四十五条第一項の表の第一号ニに掲げる地区（以下この項において「経過措置適用地区」という。）を含む。）」と、「当該各号の第二欄に掲げる事業」とあるのは「当該各号の第二欄に掲げる事業（経過措置適用地区にあつては、製造の事業その他の政令で定める事業）」と、「当該各号の第三欄に掲げる減価償却資産（同表」とあるのは「当該各号の第三欄に掲げる減価償却資産（経過措置適用地区にあつては、機械及び装置並びに建物及びその附属設備で、政令で定めるものとし、第四十五条第一項の表及び旧効力措置法第四十五条第一項の表」とする。
suppl-4211-13/art-56/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-56/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-8
With regard to the application of the provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of Article 40, paragraph (8) of the Supplementary Provisions, that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of during the period from the Effective Date to March 31, 2012 within a district listed in item (i), (d) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of Article 40, paragraph (8) of the Supplementary Provisions (limited to a district designated as a water resources area before the Effective Date pursuant to the provisions of Article 3, paragraph (1) of the Act on Special Measures concerning Measures Related to Water Resources Areas), the phrase "districts listed" in that paragraph is deemed to be replaced with "districts listed (including the districts listed in item (i), (d) of the table in Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 40, paragraph (8) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph) (hereinafter referred to as a "district under the transitional measures" in this paragraph))"; the phrase "the business listed in the second column of the respective items" is deemed to be replaced with "the business listed in the second column of the respective items (for a district under the transitional measures, the manufacturing business or any other business specified by Cabinet Order)"; and the phrase "the depreciable assets listed in the third column of the respective items (that table" is deemed to be replaced with "the depreciable assets listed in the third column of the respective items (for a district under the transitional measures, machinery and equipment, and buildings and their associated facilities, that are specified by Cabinet Order; the table in Article 45, paragraph (1) and the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force".
machine translation, not official
**第九項** 新租税特別措置法第六十八条の二十七第一項（新租税特別措置法第四十五条第一項の表の第一号ニに係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする新租税特別措置法第六十八条の二十七第一項に規定する工業用機械等について適用する。
suppl-4211-13/art-56/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-56/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-9
The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i), (d) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of on or after the Effective Date.
machine translation, not official
**第十項** 新租税特別措置法第六十八条の二十九第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の二十九第一項に規定する医療用機器等については、なお従前の例による。
suppl-4211-13/art-56/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-56/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-10
The provisions of Article 68-29, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 68-29, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
machine translation, not official
**第十一項** 新租税特別措置法第六十八条の三十四（第三項に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第四号に定める日以後に取得又は新築をする同項に規定する高齢者向け優良賃貸住宅について適用する。
suppl-4211-13/art-56/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-56/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-11
The provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3)) apply to good-quality rental housing for the elderly prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly constructs on or after the date specified in Article 1, item (iv) of the Supplementary Provisions.
machine translation, not official
**第十二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第四号に定める日前に取得又は新築をした旧租税特別措置法第六十八条の三十四第三項に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第三項 第四十七条第三項 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第四十条第十二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（次項において「旧効力措置法」という。）第四十七条第三項
第四項 適格事後設立 適格現物分配（以下この項において「適格合併等」という。）
適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。） 適格合併等
又は現物出資法人 、現物出資法人又は現物分配法人
又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日 にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。
第四十七条第三項 旧効力措置法第四十七条第三項
suppl-4211-13/art-56/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-56/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-12
With regard to good-quality rental housing for the elderly prescribed in Article 68-34, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly constructed before the date specified in Article 1, item (iv) of the Supplementary Provisions, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (3) Article 47, paragraph (3) Article 47, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 40, paragraph (12) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph)
Paragraph (4) qualified post-formation acquisition of assets qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph) qualified merger, etc.
or a corporation making a capital contribution in kind , a corporation making a capital contribution in kind or a corporation making a distribution in kind
or a qualified company split by split-off, the day before the date of the qualified merger or qualified company split by split-off , the day before the date of the qualified merger, and for a qualified in-kind distribution that falls under a distribution of all of the residual assets, the date of determination of the residual assets pertaining to that qualified in-kind distribution.
Article 47, paragraph (3) Article 47, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
machine translation, not official
**第十三項** 新租税特別措置法第六十八条の三十五（第三項第一号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。
suppl-4211-13/art-56/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-56/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-13
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (i)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly constructs on or after the Effective Date.
machine translation, not official
**第十四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十五第一項に規定する特定再開発建築物等については、同条（第三項第一号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第二項 適格事後設立 適格現物分配
適格合併、適格分割又は適格現物出資 適格合併等
又は現物出資法人 、現物出資法人又は現物分配法人（以下この項において「被合併法人等」という。）
適格合併若しくは適格分割型分割の日の前日又は適格分社型分割若しくは適格現物出資の日 適格合併等の日（適格合併にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。）
第四十七条の二第一項 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第四十条第十四項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（次項において「旧効力措置法」という。）第四十七条の二第一項
被合併法人、分割法人、現物出資法人又は事後設立法人 被合併法人等
第三項 第四十七条の二第三項第四号 旧効力措置法第四十七条の二第三項第四号
suppl-4211-13/art-56/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-56/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-14
With regard to specified redevelopment buildings, etc. prescribed in Article 68-35, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part concerning paragraph (3), item (i)) remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (2) qualified post-formation acquisition of assets qualified in-kind distribution
qualified merger, qualified company split or qualified capital contribution in kind qualified merger, etc.
or a corporation making a capital contribution in kind , a corporation making a capital contribution in kind or a corporation making a distribution in kind (hereinafter referred to as a "merged corporation, etc." in this paragraph)
the day before the date of the qualified merger or qualified company split by split-off, or the date of the qualified company split by spin-off or qualified capital contribution in kind the date of the qualified merger, etc. (for a qualified merger, the day before the date of the qualified merger, and for a qualified in-kind distribution that falls under a distribution of all of the residual assets, the date of determination of the residual assets pertaining to that qualified in-kind distribution)
Article 47-2, paragraph (1) Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 40, paragraph (14) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph)
merged corporation, splitting corporation, corporation making a capital contribution in kind or corporation conducting a post-formation acquisition of assets merged corporation, etc.
Paragraph (3) Article 47-2, paragraph (3), item (iv) Article 47-2, paragraph (3), item (iv) of the Former Act on Special Measures Concerning Taxation Kept in Force
machine translation, not official
**第十五項** 新租税特別措置法第六十八条の三十八第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度において施行日以後に国又は地方公共団体から交付を受けた補助金又は給付金その他これらに準ずるもの（以下この項において「補助金等」という。）の対象となる事業に係る同条第一項に規定する植林費を支出する場合について適用し、連結親法人若しくは当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度において旧租税特別措置法第六十八条の三十八第一項に規定する植林費を支出した場合又は連結親法人若しくは当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度において施行日前に国若しくは地方公共団体から交付を受けた補助金等の対象となる事業に係る同項に規定する植林費を支出する場合については、なお従前の例による。
suppl-4211-13/art-56/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-56/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-15
The provisions of Article 68-38, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation disburses, in a consolidated business year beginning on or after the Effective Date, planting expenses prescribed in paragraph (1) of that Article pertaining to a project covered by a subsidy, benefit or anything else equivalent thereto (hereinafter referred to as a "subsidy, etc." in this paragraph) granted by the State or a local government on or after the Effective Date, and the provisions then in force continue to govern the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation disbursed planting expenses prescribed in Article 68-38, paragraph (1) of the Former Act on Special Measures Concerning Taxation in a consolidated business year that began before the Effective Date, or the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation disburses, in a consolidated business year beginning on or after the Effective Date, planting expenses prescribed in that paragraph pertaining to a project covered by a subsidy, etc. granted by the State or a local government before the Effective Date.
machine translation, not official
### 第五十七条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations
caption: machine translation, not official
suppl-4211-13/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-57
**第一項** 旧租税特別措置法第六十八条の四十五第一項に規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、旧租税特別措置法第五十五条の六第一項の表の第二号の上欄に掲げる法人（石炭の採掘の事業を営むものを除く。）に該当するものの施行日以後に開始する各連結事業年度の連結所得の金額の計算については、旧租税特別措置法第六十八条の四十五（第三項から第五項まで、第十一項から第十四項まで及び第十七項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第三項 第五十五条の六第一項 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第四十一条第一項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第五十五条の六第一項
第四項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
第五項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
、適格現物出資又は適格事後設立 又は適格現物出資
合併又は分割型分割の日 合併の日
第五項第二号 合併又は分割型分割 合併
合併にあつてはその 合併にあつては、その
以下この条 第十項及び第十一項
合併に、分割型分割にあつてはその分割型分割の日が連結親法人事業年度開始の日である場合の当該分割型分割に、それぞれ限る 合併に限る
合併法人又は分割承継法人 合併法人
第五項第四号 連結子法人の解散にあつてはその解散の日 連結子法人の破産手続開始の決定による解散にあつてはその破産手続開始の決定の日
第十項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
「第五十五条第十一項」とあるのは「第五十五条の六第十一項 「第五十五条第十一項」とあるのは「所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第四十一条第一項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（以下この条において「旧効力単体措置法」という。）第五十五条の六第十一項
第六十八条の四十五第二項 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第五十七条第一項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法（以下この条において「旧効力連結措置法」という。）第六十八条の四十五第二項
「同条第十一項」とあるのは「第五十五条の六第十一項 「同条第十一項」とあるのは「旧効力単体措置法第五十五条の六第十一項
第十一項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
適格分割（適格分割型分割にあつては、その適格分割型分割の日がその連結親法人事業年度開始の日である場合の当該適格分割型分割に限る。）により 適格分割により
第十二項 第六十八条の四十五第二項 旧効力連結措置法第六十八条の四十五第二項
第五十五条の六第十二項 旧効力単体措置法第五十五条の六第十二項
第十三項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
第十四項 第六十八条の四十五第二項 旧効力連結措置法第六十八条の四十五第二項
第五十五条の六第十四項 旧効力単体措置法第五十五条の六第十四項
suppl-4211-13/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-57/par-1
With regard to the calculation of the amount of consolidated income for each consolidated business year beginning on or after the Effective Date of a consolidated parent corporation prescribed in Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that falls under a corporation listed in the left-hand column of item (ii) of the table in Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding one engaged in the business of coal mining), the provisions of Article 68-45 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning paragraphs (3) through (5), paragraphs (11) through (14) and paragraph (17)) remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (3) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 41, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
Paragraph (4) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (5) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
, qualified capital contribution in kind or qualified post-formation acquisition of assets or qualified capital contribution in kind
date of the merger or company split by split-off date of the merger
Paragraph (5), item (ii) merger or company split by split-off merger
"合併にあつてはその" (for a merger, its) "合併にあつては、その" (for a merger, its; with a comma inserted after "あつては")
hereinafter in this Article paragraphs (10) and (11)
limited to a merger, and for a company split by split-off, to that company split by split-off in the case where the date of the company split by split-off is the first day of a consolidated parent corporation business year, respectively limited to a merger
merging corporation or successor corporation in a company split merging corporation
Paragraph (5), item (iv) for the dissolution of a consolidated subsidiary corporation, the date of the dissolution for the dissolution of a consolidated subsidiary corporation due to an order commencing bankruptcy proceedings, the date of the order commencing bankruptcy proceedings
Paragraph (10) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 55-6, paragraph (11) the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 55-6, paragraph (11) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 41, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article)
Article 68-45, paragraph (2) Article 68-45, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 57, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in this Article)
the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 55-6, paragraph (11) the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 55-6, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Paragraph (11) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
through a qualified company split (for a qualified company split by split-off, limited to that qualified company split by split-off in the case where the date of the qualified company split by split-off is the first day of the consolidated parent corporation business year) through a qualified company split
Paragraph (12) Article 68-45, paragraph (2) Article 68-45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 55-6, paragraph (12) Article 55-6, paragraph (12) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Paragraph (13) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (14) Article 68-45, paragraph (2) Article 68-45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 55-6, paragraph (14) Article 55-6, paragraph (14) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
machine translation, not official
**第二項** 旧租税特別措置法第六十八条の五十第一項に規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後最初に開始する連結事業年度開始の日（施行日以後最初に開始する事業年度が連結事業年度に該当しない場合には、当該事業年度開始の日）において同条第四項に規定する電子計算機買戻損失準備金の金額を有する場合には、当該開始の日以後五年以内の日を含む各連結事業年度において、当該電子計算機買戻損失準備金の金額に当該各連結事業年度の月数を乗じてこれを六十で除して計算した金額（次項において「五年均等取崩金額」という。）に相当する金額を、当該各連結事業年度の連結所得の金額の計算上、益金の額に算入する。
suppl-4211-13/art-57/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-57/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-57/par-2
If a consolidated parent corporation prescribed in Article 68-50, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has an amount of the reserve for losses on computer buybacks prescribed in paragraph (4) of that Article as of the first day of the first consolidated business year beginning on or after the Effective Date (where the first business year beginning on or after the Effective Date does not fall under a consolidated business year, the first day of that business year), an amount equivalent to the amount calculated by multiplying the amount of that reserve for losses on computer buybacks by the number of months in each consolidated business year and dividing the product by 60 (referred to as the "amount drawn down in equal parts over five years" in the following paragraph) is included in gross profit in calculating the amount of consolidated income for each consolidated business year that includes any day within five years from that first day.
machine translation, not official
**第三項** 前項の場合において、五年均等取崩金額が当該連結事業年度終了の日における電子計算機買戻損失準備金の金額（その日までに同項に規定する電子計算機買戻損失準備金の金額に次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額（附則第四十一条第四項の規定により益金の額に算入された金額を含む。）又は前連結事業年度（当該連結事業年度開始の日の前日を含む事業年度が連結事業年度に該当しない場合には、その前日を含む事業年度）終了の日までに前項の規定により益金の額に算入された金額（同条第二項の規定により益金の額に算入された金額を含む。）がある場合には、これらの金額を控除した金額。以下この条において同じ。）を超えるときは、当該五年均等取崩金額は、当該電子計算機買戻損失準備金の金額とする。
suppl-4211-13/art-57/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-57/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-57/par-3
In the case referred to in the preceding paragraph, if the amount drawn down in equal parts over five years exceeds the amount of the reserve for losses on computer buybacks as of the end of the consolidated business year (where, by that date, there is an amount that has been included, or has come to be included, in gross profit pursuant to the provisions of the following paragraph out of the amount of the reserve for losses on computer buybacks prescribed in that paragraph (including an amount included in gross profit pursuant to the provisions of Article 41, paragraph (4) of the Supplementary Provisions), or an amount that has been included in gross profit pursuant to the provisions of the preceding paragraph by the end of the preceding consolidated business year (where the business year that includes the day preceding the first day of that consolidated business year does not fall under a consolidated business year, the business year that includes that preceding day) (including an amount included in gross profit pursuant to the provisions of paragraph (2) of that Article), the amount remaining after deducting those amounts; the same applies hereinafter in this Article), the amount drawn down in equal parts over five years is to be the amount of that reserve for losses on computer buybacks.
machine translation, not official
**第四項** 第二項の規定の適用を受ける連結親法人又はその連結子法人が次の各号に掲げる場合（適格合併又は適格分割型分割により、その適格合併又は適格分割型分割前に旧租税特別措置法第六十八条の五十第二項に規定する特定電子計算機貸付会社に販売した同条第三項の買戻しに係る電子計算機（以下この項及び第九項において「特定電子計算機」という。）の買戻しの全部を行わないこととなった場合を除く。）に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日を含む連結事業年度（第二号に掲げる場合にあっては、合併の日の前日を含む連結事業年度）の連結所得の金額の計算上、益金の額に算入する。
suppl-4211-13/art-57/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-57/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-57/par-4
If a consolidated parent corporation or its consolidated subsidiary corporation to which the provisions of paragraph (2) apply comes to fall under any of the cases listed in the following items (excluding the case where, through a qualified merger or qualified company split by split-off, it has come not to carry out all of the buybacks of computers subject to the buyback referred to in paragraph (3) of Article 68-50 of the Former Act on Special Measures Concerning Taxation that it sold, before that qualified merger or qualified company split by split-off, to a specified computer leasing company prescribed in paragraph (2) of that Article (hereinafter referred to as "specified computers" in this paragraph and paragraph (9))), an amount equivalent to the amount specified in the relevant item is included in gross profit in calculating the amount of consolidated income for the consolidated business year that includes the date on which it came to fall under that case (in the case listed in item (ii), the consolidated business year that includes the day preceding the date of the merger).
machine translation, not official
**一** 旧租税特別措置法第六十八条の五十第三項に規定する政令で定める特約を有しないこととなった場合 その有しないこととなった日における電子計算機買戻損失準備金の金額
suppl-4211-13/art-57/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-57/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-57/par-4/item-1
where it has ceased to have the special agreement specified by Cabinet Order as prescribed in Article 68-50, paragraph (3) of the Former Act on Special Measures Concerning Taxation: the amount of the reserve for losses on computer buybacks as of the date on which it ceased to have that agreement;
machine translation, not official
**二** 合併（連結子法人が被合併法人となる合併にあっては、その合併の日が法人税法第十五条の二第一項に規定する連結親法人事業年度開始の日（第六項において「連結親法人事業年度開始の日」という。）である場合の当該合併に限るものとする。）により特定電子計算機の買戻しの全部を行わないこととなった場合 その合併の直前における電子計算機買戻損失準備金の金額
suppl-4211-13/art-57/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-57/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-57/par-4/item-2
where it has come not to carry out all of the buybacks of specified computers due to a merger (for a merger in which a consolidated subsidiary corporation is the merged corporation, limited to that merger in the case where the date of the merger is the first day of a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act (referred to as the "first day of a consolidated parent corporation business year" in paragraph (6))): the amount of the reserve for losses on computer buybacks immediately before the merger;
machine translation, not official
**三** 解散した場合（合併により解散した場合を除き、連結子法人の破産手続開始の決定による解散にあってはその破産手続開始の決定の日が連結事業年度終了の日である場合に限る。） その解散の日におけるその解散した連結親法人又は当該連結子法人の有する電子計算機買戻損失準備金の金額
suppl-4211-13/art-57/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-57/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-57/par-4/item-3
where it has dissolved (excluding dissolution due to a merger, and, for the dissolution of a consolidated subsidiary corporation due to an order commencing bankruptcy proceedings, limited to the case where the date of the order commencing bankruptcy proceedings is the end of a consolidated business year): the amount of the reserve for losses on computer buybacks held by the consolidated parent corporation or that consolidated subsidiary corporation that has dissolved, as of the date of the dissolution;
machine translation, not official
**四** 第二項及び前三号の場合以外の場合において電子計算機買戻損失準備金の金額を取り崩した場合 その取り崩した日における電子計算機買戻損失準備金の金額のうちその取り崩した金額に相当する金額
suppl-4211-13/art-57/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-57/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-57/par-4/item-4
where it has reversed the amount of the reserve for losses on computer buybacks in a case other than the cases referred to in paragraph (2) and the preceding three items: the amount equivalent to the amount reversed, out of the amount of the reserve for losses on computer buybacks as of the date of the reversal.
machine translation, not official
**第五項** 第二項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-4211-13/art-57/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-57/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-57/par-5
The number of months referred to in paragraph (2) is calculated according to the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第六項** 第二項の規定の適用を受ける連結親法人又はその連結子法人が被合併法人となる適格合併（連結子法人が被合併法人となる適格合併にあっては、その適格合併の日がその連結親法人事業年度開始の日である場合の当該適格合併に限る。）が行われた場合には、その適格合併直前における電子計算機買戻損失準備金の金額は、当該合併法人に引き継ぐものとする。この場合において、その合併法人が引継ぎを受けた電子計算機買戻損失準備金の金額は、当該合併法人がその適格合併の日において有する同項の電子計算機買戻損失準備金の金額（当該合併法人の当該適格合併の日を含む事業年度が連結事業年度に該当しない場合には、附則第四十一条第二項の電子計算機買戻損失準備金の金額）とみなす。
suppl-4211-13/art-57/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-57/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-57/par-6
If a qualified merger in which a consolidated parent corporation or its consolidated subsidiary corporation to which the provisions of paragraph (2) apply is the merged corporation (for a qualified merger in which a consolidated subsidiary corporation is the merged corporation, limited to that qualified merger in the case where the date of the qualified merger is the first day of a consolidated parent corporation business year) is carried out, the amount of the reserve for losses on computer buybacks immediately before the qualified merger is to be taken over by that merging corporation. In this case, the amount of the reserve for losses on computer buybacks taken over by the merging corporation is deemed to be the amount of the reserve for losses on computer buybacks referred to in that paragraph that the merging corporation holds as of the date of the qualified merger (where the business year of the merging corporation that includes the date of the qualified merger does not fall under a consolidated business year, the amount of the reserve for losses on computer buybacks referred to in Article 41, paragraph (2) of the Supplementary Provisions).
machine translation, not official
**第七項** 前項又は附則第四十一条第八項の場合において、これらの規定の合併法人（その適格合併後において連結法人に該当するものに限る。）が旧租税特別措置法第六十八条の五十第三項に規定する政令で定める特約を有する者でないときは、当該適格合併の日を含む連結事業年度終了の日における電子計算機買戻損失準備金の金額は、当該連結事業年度の連結所得の金額の計算上、益金の額に算入する。
suppl-4211-13/art-57/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-57/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-57/par-7
In the case referred to in the preceding paragraph or Article 41, paragraph (8) of the Supplementary Provisions, if the merging corporation referred to in those provisions (limited to one that falls under a consolidated corporation after the qualified merger) is not a person that has the special agreement specified by Cabinet Order as prescribed in Article 68-50, paragraph (3) of the Former Act on Special Measures Concerning Taxation, the amount of the reserve for losses on computer buybacks as of the end of the consolidated business year that includes the date of the qualified merger is included in gross profit in calculating the amount of consolidated income for that consolidated business year.
machine translation, not official
**第八項** 第六項又は附則第四十一条第八項の合併法人（その適格合併後において連結法人に該当するものに限る。）のその適格合併の日を含む連結事業年度以後の各連結事業年度（当該適格合併の日を含む事業年度が連結事業年度に該当しない場合には、当該事業年度後の各連結事業年度）に係る第二項の規定の適用については、同項に規定する電子計算機買戻損失準備金の金額は、第六項又は同条第八項の規定により当該合併法人が有するものとみなされた電子計算機買戻損失準備金の金額を含むものとする。この場合において、当該合併法人が有するものとみなされた電子計算機買戻損失準備金の金額については、第二項中「当該各連結事業年度の月数を乗じてこれを六十で除して」とあるのは、「当該各連結事業年度の月数（当該適格合併の日を含む連結事業年度にあっては、同日から同日を含む連結事業年度終了の日までの期間の月数）を乗じてこれを六十月から経過期間（施行日以後最初に開始する連結事業年度開始の日（施行日以後最初に開始する事業年度が連結事業年度に該当しない場合には、当該事業年度開始の日）から当該適格合併の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。
suppl-4211-13/art-57/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-57/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-57/par-8
With regard to the application of the provisions of paragraph (2) to each consolidated business year on or after the consolidated business year that includes the date of the qualified merger (where the business year that includes the date of the qualified merger does not fall under a consolidated business year, each consolidated business year after that business year) of the merging corporation referred to in paragraph (6) or Article 41, paragraph (8) of the Supplementary Provisions (limited to one that falls under a consolidated corporation after the qualified merger), the amount of the reserve for losses on computer buybacks prescribed in paragraph (2) is to include the amount of the reserve for losses on computer buybacks deemed to be held by the merging corporation pursuant to the provisions of paragraph (6) or paragraph (8) of that Article. In this case, with regard to the amount of the reserve for losses on computer buybacks deemed to be held by the merging corporation, the phrase "by the number of months in each consolidated business year and dividing the product by 60" in paragraph (2) is deemed to be replaced with "by the number of months in each consolidated business year (for the consolidated business year that includes the date of the qualified merger, the number of months in the period from that date to the end of the consolidated business year that includes that date) and dividing the product by the number of months obtained by deducting from 60 months the number of months in the elapsed period (meaning the period from the first day of the first consolidated business year beginning on or after the Effective Date (where the first business year beginning on or after the Effective Date does not fall under a consolidated business year, the first day of that business year) to the day preceding the date of the qualified merger)".
machine translation, not official
**第九項** 第二項の規定の適用を受ける連結親法人又はその連結子法人が分割法人となる適格分割型分割が行われた場合において、当該適格分割型分割に係る分割承継法人が特定電子計算機の買戻しの全部を行うこととなったときは、その適格分割型分割直前における電子計算機買戻損失準備金の金額は、当該分割承継法人に引き継ぐものとする。この場合において、その分割承継法人が引継ぎを受けた電子計算機買戻損失準備金の金額は、当該分割承継法人がその適格分割型分割の日において有する同項の電子計算機買戻損失準備金の金額（当該分割承継法人の当該適格分割型分割の日を含む事業年度が連結事業年度に該当しない場合には、附則第四十一条第二項の電子計算機買戻損失準備金の金額）とみなす。
suppl-4211-13/art-57/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-57/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-57/par-9
If a qualified company split by split-off in which a consolidated parent corporation or its consolidated subsidiary corporation to which the provisions of paragraph (2) apply is the splitting corporation is carried out and the successor corporation in a company split pertaining to that qualified company split by split-off has come to carry out all of the buybacks of specified computers, the amount of the reserve for losses on computer buybacks immediately before the qualified company split by split-off is to be taken over by that successor corporation in a company split. In this case, the amount of the reserve for losses on computer buybacks taken over by the successor corporation in a company split is deemed to be the amount of the reserve for losses on computer buybacks referred to in that paragraph that the successor corporation in a company split holds as of the date of the qualified company split by split-off (where the business year of the successor corporation in a company split that includes the date of the qualified company split by split-off does not fall under a consolidated business year, the amount of the reserve for losses on computer buybacks referred to in Article 41, paragraph (2) of the Supplementary Provisions).
machine translation, not official
**第十項** 前項又は附則第四十一条第十一項の場合において、これらの規定の分割承継法人（その適格分割型分割後において連結法人に該当するものに限る。）が旧租税特別措置法第六十八条の五十第三項に規定する政令で定める特約を有する者でないときは、当該適格分割型分割の日を含む連結事業年度終了の日における電子計算機買戻損失準備金の金額は、当該連結事業年度の連結所得の金額の計算上、益金の額に算入する。
suppl-4211-13/art-57/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-57/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-57/par-10
In the case referred to in the preceding paragraph or Article 41, paragraph (11) of the Supplementary Provisions, if the successor corporation in a company split referred to in those provisions (limited to one that falls under a consolidated corporation after the qualified company split by split-off) is not a person that has the special agreement specified by Cabinet Order as prescribed in Article 68-50, paragraph (3) of the Former Act on Special Measures Concerning Taxation, the amount of the reserve for losses on computer buybacks as of the end of the consolidated business year that includes the date of the qualified company split by split-off is included in gross profit in calculating the amount of consolidated income for that consolidated business year.
machine translation, not official
**第十一項** 第九項又は附則第四十一条第十一項の分割承継法人（その適格分割型分割後において連結法人に該当するものに限る。）のその適格分割型分割の日を含む連結事業年度以後の各連結事業年度（当該適格分割型分割の日を含む事業年度が連結事業年度に該当しない場合には、当該事業年度後の各連結事業年度）に係る第二項の規定の適用については、同項に規定する電子計算機買戻損失準備金の金額は、第九項又は同条第十一項の規定により当該分割承継法人が有するものとみなされた電子計算機買戻損失準備金の金額を含むものとする。この場合において、当該分割承継法人が有するものとみなされた電子計算機買戻損失準備金の金額については、第二項中「当該各連結事業年度の月数を乗じてこれを六十で除して」とあるのは、「当該各連結事業年度の月数（当該適格分割型分割の日を含む連結事業年度にあっては、同日から同日を含む連結事業年度終了の日までの期間の月数）を乗じてこれを六十月から経過期間（施行日以後最初に開始する連結事業年度開始の日（施行日以後最初に開始する事業年度が連結事業年度に該当しない場合には、当該事業年度開始の日）から当該適格分割型分割の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。
suppl-4211-13/art-57/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-57/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-57/par-11
With regard to the application of the provisions of paragraph (2) to each consolidated business year on or after the consolidated business year that includes the date of the qualified company split by split-off (where the business year that includes the date of the qualified company split by split-off does not fall under a consolidated business year, each consolidated business year after that business year) of the successor corporation in a company split referred to in paragraph (9) or Article 41, paragraph (11) of the Supplementary Provisions (limited to one that falls under a consolidated corporation after the qualified company split by split-off), the amount of the reserve for losses on computer buybacks prescribed in paragraph (2) is to include the amount of the reserve for losses on computer buybacks deemed to be held by the successor corporation in a company split pursuant to the provisions of paragraph (9) or paragraph (11) of that Article. In this case, with regard to the amount of the reserve for losses on computer buybacks deemed to be held by the successor corporation in a company split, the phrase "by the number of months in each consolidated business year and dividing the product by 60" in paragraph (2) is deemed to be replaced with "by the number of months in each consolidated business year (for the consolidated business year that includes the date of the qualified company split by split-off, the number of months in the period from that date to the end of the consolidated business year that includes that date) and dividing the product by the number of months obtained by deducting from 60 months the number of months in the elapsed period (meaning the period from the first day of the first consolidated business year beginning on or after the Effective Date (where the first business year beginning on or after the Effective Date does not fall under a consolidated business year, the first day of that business year) to the day preceding the date of the qualified company split by split-off)".
machine translation, not official
### 第五十八条（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Consolidated Corporations
caption: machine translation, not official
suppl-4211-13/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の有する旧租税特別措置法第六十八条の七十四第一項に規定する土地等が、附則第一条第五号に定める日前に旧租税特別措置法第六十五条の三第一項第三号に規定する裁定により買い取られた場合については、なお従前の例による。
suppl-4211-13/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-1
The provisions then in force continue to govern the case where land, etc. prescribed in Article 68-74, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation was purchased, before the date specified in Article 1, item (v) of the Supplementary Provisions, pursuant to a ruling prescribed in Article 65-3, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
**第二項** 附則第一条第五号に定める日以後に農地法等の一部を改正する法律（平成二十一年法律第五十七号）附則第七条第二項の規定によりなお従前の例によることとされる同法第一条の規定による改正前の農地法（以下この項において「旧農地法」という。）第七十五条の二第一項に規定する草地利用権に係る新租税特別措置法第六十八条の七十四第一項に規定する土地等が旧農地法第七十五条の八第一項の裁定により買い取られる場合には、当該買い取られる場合を新租税特別措置法第六十五条の三第一項第三号に掲げる場合に該当するものとみなして、新租税特別措置法第六十八条の七十四の規定を適用する。
suppl-4211-13/art-58/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-2
If, on or after the date specified in Article 1, item (v) of the Supplementary Provisions, land, etc. prescribed in Article 68-74, paragraph (1) of the New Act on Special Measures Concerning Taxation that pertains to a right to use grassland prescribed in Article 75-2, paragraph (1) of the Cropland Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009), for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Cropland Act" in this paragraph), is purchased pursuant to a ruling under Article 75-8, paragraph (1) of the Former Cropland Act, the provisions of Article 68-74 of the New Act on Special Measures Concerning Taxation apply by deeming the case of that purchase to fall under the case listed in Article 65-3, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation.
machine translation, not official
**第三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の有する旧租税特別措置法第六十八条の七十五第一項に規定する土地等が、附則第一条第六号に定める日前に旧租税特別措置法第六十五条の四第一項第十三号に規定する法人に同号（イに係る部分に限る。）の事業の用に供するために買い取られた場合については、なお従前の例による。
suppl-4211-13/art-58/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-3
The provisions then in force continue to govern the case where land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation was purchased, before the date specified in Article 1, item (vi) of the Supplementary Provisions, by a corporation prescribed in Article 65-4, paragraph (1), item (xiii) of the Former Act on Special Measures Concerning Taxation for use in the business referred to in that item (limited to the part concerning (a)).
machine translation, not official
**第四項** 附則第一条第六号に定める日以後に連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の有する新租税特別措置法第六十八条の七十五第一項に規定する土地等が中小小売商業振興法第四条第一項から第三項まで又は第六項の規定による認定を受けた高度化事業計画に基づく同条第七項第一号に規定する高度化事業（同日前に当該認定を受けた高度化事業計画に基づくものであって、都市計画その他の土地利用に関する国又は地方公共団体の計画に適合して行われるものであることその他の政令で定める要件に該当することにつき財務省令で定めるところにより証明がされたものに限る。）の用に供するために、地方公共団体の出資に係る法人その他の政令で定める法人に買い取られる場合には、当該買い取られる場合を新租税特別措置法第六十五条の四第一項第十三号に掲げる場合に該当するものとみなして、新租税特別措置法第六十八条の七十五の規定を適用する。
suppl-4211-13/art-58/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-4
If, on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation is purchased by a corporation in which a local government has made a capital contribution or any other corporation specified by Cabinet Order, for use in an upgrading project prescribed in Article 4, paragraph (7), item (i) of the Small and Medium-sized Retail Business Promotion Act based on an upgrading project plan that has received certification under the provisions of paragraphs (1) through (3) or paragraph (6) of that Article (limited to an upgrading project based on an upgrading project plan that received that certification before that date, for which it has been certified, as provided by Order of the Ministry of Finance, that it satisfies the requirements specified by Cabinet Order, such as being carried out in conformity with city planning or any other plan of the State or a local government concerning land use), the provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation apply by deeming the case of that purchase to fall under the case listed in Article 65-4, paragraph (1), item (xiii) of the New Act on Special Measures Concerning Taxation.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の七十五第一項（新租税特別措置法第六十五条の四第一項第十三号イに係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第六号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4211-13/art-58/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-58/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-5
The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xiii), (a) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (vi) of the Supplementary Provisions.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の七十五第一項（新租税特別措置法第六十五条の四第一項第二十五号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第五号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4211-13/art-58/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-58/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-6
The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xxv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before that date.
machine translation, not official
**第七項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人である旧租税特別措置法第六十八条の七十六第一項に規定する農業生産法人が、附則第一条第五号に定める日前にその有する同項に規定する土地等を旧租税特別措置法第六十五条の五第一項第三号に規定する協議により同号に規定する特定農業法人に譲渡した場合については、なお従前の例による。
suppl-4211-13/art-58/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-58/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-7
The provisions then in force continue to govern the case where an agricultural production corporation prescribed in Article 68-76, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transferred, before the date specified in Article 1, item (v) of the Supplementary Provisions, land, etc. prescribed in that paragraph held by it to a specified agricultural corporation prescribed in Article 65-5, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation through consultation prescribed in that item.
machine translation, not official
**第八項** 新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第十四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の附則第一条第五号に定める日以後に取得をする同表の第十四号の下欄に掲げる資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に取得をした旧租税特別措置法第六十八条の七十八第一項の表の第十四号の下欄に掲げる資産については、なお従前の例による。
suppl-4211-13/art-58/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-58/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-8
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xiv) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of item (xiv) of that table that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern assets listed in the right-hand column of item (xiv) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before that date.
machine translation, not official
**第九項** 新租税特別措置法第六十八条の八十五の四の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十一年一月一日以後に取得をする同条第一項に規定する先行取得土地等について適用する。
suppl-4211-13/art-58/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-58/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-9
The provisions of Article 68-85-4 of the New Act on Special Measures Concerning Taxation apply to land, etc. acquired in advance prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after January 1, 2009.
machine translation, not official
**第十項** 新租税特別措置法第六十八条の八十五の四第一項に規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が、当該連結親法人又はその連結子法人の施行日前に終了する連結事業年度（当該連結事業年度の法人税法第二条第三十二号に規定する連結確定申告書の提出期限が平成二十一年四月三十日前に到来する連結事業年度に限る。）において同項に規定する先行取得土地等の取得をした場合における当該先行取得土地等に係る新租税特別措置法第六十八条の八十五の四の規定の適用については、同項中「当該取得の日を含む連結事業年度の法人税法第二条第三十二号に規定する連結確定申告書の提出期限までに」とあるのは、「平成二十一年四月三十日までに」とする。
suppl-4211-13/art-58/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-58/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-10
With regard to the application of the provisions of Article 68-85-4 of the New Act on Special Measures Concerning Taxation to land, etc. acquired in advance in the case where a consolidated parent corporation prescribed in Article 68-85-4, paragraph (1) of the New Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has acquired land, etc. acquired in advance prescribed in that paragraph in a consolidated business year of that consolidated parent corporation or its consolidated subsidiary corporation ending before the Effective Date (limited to a consolidated business year for which the due date for filing the consolidated final return prescribed in Article 2, item (xxxii) of the Corporation Tax Act for that consolidated business year arrives before April 30, 2009), the phrase "by the due date for filing the consolidated final return prescribed in Article 2, item (xxxii) of the Corporation Tax Act for the consolidated business year that includes the date of that acquisition" in that paragraph is deemed to be replaced with "by April 30, 2009".
machine translation, not official
### 第五十九条（連結法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Subsidiaries, etc. of Consolidated Corporations
caption: machine translation, not official
suppl-4211-13/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59
**第一項** 新租税特別措置法第六十八条の九十第一項から第四項までの規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額について適用し、旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する個別課税対象留保金額については、なお従前の例による。
suppl-4211-13/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-1
The provisions of Article 68-90, paragraphs (1) through (4) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the individually taxable amount prescribed in that paragraph pertaining to that amount of applicable income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date and the individually taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の九十一第一項及び第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する個別課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十八条の九十一第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する個別課税対象留保金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4211-13/art-59/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-2
The provisions of Article 68-91, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the individually taxable amount prescribed in that paragraph for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-91, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable retained amount prescribed in that paragraph for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の九十二の規定は、連結法人が同条第二項に規定する特定外国子会社等から受ける同条第一項に規定する剰余金の配当等の額（当該特定外国子会社等の施行日以後に開始する事業年度に係るものに限る。）がある場合について適用し、旧租税特別措置法第六十八条の九十二第一項に規定する連結法人に係る同項に規定する特定外国子会社等又は外国関係会社につき同項各号に掲げる事実（当該特定外国子会社等又は外国関係会社の施行日前に開始した事業年度に係るものに限る。）が生じた場合については、なお従前の例による。
suppl-4211-13/art-59/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-3
The provisions of Article 68-92 of the New Act on Special Measures Concerning Taxation apply in the case where a consolidated corporation has an amount of dividend of surplus, etc. prescribed in paragraph (1) of that Article that it receives from a specified foreign subsidiary, etc. prescribed in paragraph (2) of that Article (limited to an amount pertaining to business years of that specified foreign subsidiary, etc. beginning on or after the Effective Date), and the provisions then in force continue to govern cases where any of the facts listed in the items of Article 68-92, paragraph (1) of the Former Act on Special Measures Concerning Taxation has arisen with regard to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph pertaining to a consolidated corporation prescribed in that paragraph (limited to a fact pertaining to business years of that specified foreign subsidiary, etc. or foreign affiliated company that began before the Effective Date).
machine translation, not official
**第四項** 旧租税特別措置法第六十八条の九十二第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する個別課税対象留保金額（連結法人の新租税特別措置法第六十八条の九十二第三項第一号に規定する連結事業年度（以下この項において「配当等連結事業年度」という。）の連結所得の金額の計算上益金の額に算入される金額に限る。以下この項において同じ。）又は旧租税特別措置法第六十八条の九十二第一項に規定する個別課税済留保金額（同条第二項又は第三項の規定により同条第一項に規定する個別課税済留保金額とみなされたものを含む。以下この項において同じ。）のうち連結法人の新租税特別措置法第六十八条の九十二第三項第二号に規定する前十年以内の各連結事業年度（以下この項において「前十年以内の各連結事業年度」という。）に対応する部分の金額（同号の規定により控除される同号に規定する剰余金の配当等の額に相当する金額を除く。）は、当該連結法人の個別課税対象留保金額又は個別課税済留保金額に係る連結事業年度又は事業年度の期間に対応する配当等連結事業年度又は前十年以内の各連結事業年度の同条第三項各号に掲げる金額とみなして、同条第一項から第三項までの規定を適用する。
suppl-4211-13/art-59/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-4
Of the individually taxable retained amount prescribed in Article 68-92, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date (limited to the amount included in gross profit in calculating the amount of consolidated income for a consolidated business year prescribed in Article 68-92, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation of a consolidated corporation (referred to as a "consolidated business year of dividends, etc." in this paragraph); hereinafter the same applies in this paragraph) or the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including an amount deemed to be the individually taxed retained amount prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) or (3) of that Article; hereinafter the same applies in this paragraph), the amount of the portion corresponding to each consolidated business year within the preceding ten years prescribed in Article 68-92, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation of a consolidated corporation (referred to as "each consolidated business year within the preceding ten years" in this paragraph) (excluding the amount equivalent to the amount of dividend of surplus, etc. prescribed in that item that is deducted pursuant to the provisions of that item) is deemed to be the amount listed in the items of paragraph (3) of that Article for the consolidated business year of dividends, etc. or each consolidated business year within the preceding ten years corresponding to the period of the consolidated business year or business year to which the individually taxable retained amount or individually taxed retained amount of that consolidated corporation pertains, and the provisions of paragraphs (1) through (3) of that Article apply.
machine translation, not official
**第五項** 連結法人の施行日以後に開始する連結事業年度において当該連結法人に係る旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等から受ける新租税特別措置法第六十八条の九十第一項第一号イに規定する剰余金の配当等の額（当該特定外国子会社等の施行日前に開始した事業年度に係るものに限る。以下この項において同じ。）については、新法人税法第八十一条の三第一項の規定により同項に規定する個別益金額を計算する場合における新法人税法第二十三条の二の規定は、適用しない。この場合において、当該連結法人の施行日から三年を経過する日以前に開始する各連結事業年度又は各事業年度において当該特定外国子会社等の所得に対して課される外国法人税（旧法人税法第八十一条の十五第一項に規定する外国法人税をいう。以下この項において同じ。）の額及び当該特定外国子会社等に係る旧法人税法第八十一条の十五第十一項又は第六十九条第十一項に規定する外国孫会社の所得に対して課される外国法人税の額のうち当該剰余金の配当等の額に係るものについては、旧法人税法第八十一条の五並びに第八十一条の十五第八項、第十一項、第十三項及び第十五項から第十七項まで又は第二十八条並びに第六十九条第八項、第九項、第十一項から第十三項まで及び第十五項から第十八項までの規定は、なおその効力を有する。
suppl-4211-13/art-59/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-5
With regard to the amount of dividend of surplus, etc. prescribed in Article 68-90, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation (limited to the amount pertaining to business years of that specified foreign subsidiary, etc. that began before the Effective Date; hereinafter the same applies in this paragraph) that a consolidated corporation receives, in a consolidated business year beginning on or after the Effective Date, from a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to that consolidated corporation, the provisions of Article 23-2 of the New Corporation Tax Act in the case of calculating the individual gross profit amount prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of that paragraph do not apply. In this case, with regard to the portion pertaining to that amount of dividend of surplus, etc. of the amount of foreign country's corporate tax (meaning the foreign country's corporate tax prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act; hereinafter the same applies in this paragraph) imposed on the income of that specified foreign subsidiary, etc. and the amount of foreign country's corporate tax imposed on the income of a foreign second-tier subsidiary prescribed in Article 81-15, paragraph (11) or Article 69, paragraph (11) of the Former Corporation Tax Act pertaining to that specified foreign subsidiary, etc., in each consolidated business year or each business year of that consolidated corporation beginning on or before the day on which three years have elapsed from the Effective Date, the provisions of Article 81-5 and Article 81-15, paragraphs (8), (11), (13) and (15) through (17), or Article 28 and Article 69, paragraphs (8), (9), (11) through (13) and (15) through (18) of the Former Corporation Tax Act remain in force.
machine translation, not official
**第六項** 連結法人の施行日前に開始した連結事業年度において当該連結法人に係る新租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等（新法人税法第八十一条の三第一項の規定により同項に規定する個別益金額を計算する場合における新法人税法第二十三条の二第一項に規定する外国子会社に該当するものに限る。以下この項において同じ。）から受けた旧租税特別措置法第六十八条の九十第一項に規定する剰余金の配当等の額（当該特定外国子会社等の施行日以後に開始する事業年度に係るものに限る。以下この項において同じ。）については、附則第六条の規定にかかわらず、新法人税法第八十一条の三第一項の規定により同項に規定する個別益金額を計算する場合における新法人税法第二十三条の二の規定を適用する。この場合において、旧法人税法第八十一条の十五第八項又は第六十九条第八項に規定する外国子会社及び旧法人税法第八十一条の十五第十一項又は第六十九条第十一項に規定する外国孫会社の所得に対して課される旧法人税法第八十一条の十五第一項に規定する外国法人税の額のうち当該剰余金の配当等の額に係るものについては、附則第十六条第二項又は第十二条第二項の規定は、適用しない。
suppl-4211-13/art-59/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-6
With regard to the amount of dividend of surplus, etc. prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the amount pertaining to business years of that specified foreign subsidiary, etc. beginning on or after the Effective Date; hereinafter the same applies in this paragraph) that a consolidated corporation received, in a consolidated business year that began before the Effective Date, from a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to that consolidated corporation (limited to one that falls under a foreign subsidiary prescribed in Article 23-2, paragraph (1) of the New Corporation Tax Act in the case of calculating the individual gross profit amount prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of that paragraph; hereinafter the same applies in this paragraph), notwithstanding the provisions of Article 6 of the Supplementary Provisions, the provisions of Article 23-2 of the New Corporation Tax Act in the case of calculating the individual gross profit amount prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of that paragraph apply. In this case, the provisions of Article 16, paragraph (2) or Article 12, paragraph (2) of the Supplementary Provisions do not apply to the portion pertaining to that amount of dividend of surplus, etc. of the amount of foreign country's corporate tax prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act imposed on the income of a foreign subsidiary prescribed in Article 81-15, paragraph (8) or Article 69, paragraph (8) of the Former Corporation Tax Act and a foreign second-tier subsidiary prescribed in Article 81-15, paragraph (11) or Article 69, paragraph (11) of the Former Corporation Tax Act.
machine translation, not official
**第七項** 前項前段の規定の適用がある場合における旧法人税法の規定の適用については、旧法人税法第八十一条の十三第二項第二号中「第八十一条の四」とあるのは、「第八十一条の三第一項（所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第五十九条第六項前段（連結法人の特定外国子会社等に係る所得の課税の特例に関する経過措置）の規定により適用される第二十三条の二（外国子会社から受ける配当等の益金不算入）（租税特別措置法第六十八条の九十二第二項前段（特定外国子会社等から受ける剰余金の配当等の益金不算入等）の規定により読み替えて適用する場合を含む。）の規定により個別益金額を計算する場合に限る。）（個別益金額又は個別損金額の益金又は損金算入）の規定により当該連結事業年度の連結所得の金額の計算上益金の額に算入されなかつた金額及び第八十一条の四」とする。
suppl-4211-13/art-59/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-7
With regard to the application of the provisions of the Former Corporation Tax Act in the case where the provisions of the first sentence of the preceding paragraph apply, the phrase "Article 81-4" in Article 81-13, paragraph (2), item (ii) of the Former Corporation Tax Act is deemed to be replaced with "the amount not included in gross profit in calculating the amount of consolidated income for that consolidated business year pursuant to the provisions of Article 81-3, paragraph (1) (limited to the case of calculating the individual gross profit amount pursuant to the provisions of Article 23-2 (Exclusion from Gross Profit of Dividends, etc. Received from Foreign Subsidiaries) (including the case where it is applied with the relevant terms and phrases replaced pursuant to the provisions of the first sentence of Article 68-92, paragraph (2) of the Act on Special Measures Concerning Taxation (Exclusion from Gross Profit, etc. of Dividends of Surplus, etc. Received from Specified Foreign Subsidiaries, etc.)) as applied pursuant to the provisions of the first sentence of Article 59, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) (Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Consolidated Corporations)) (Inclusion of Individual Gross Profit Amount or Individual Deductible Expense Amount in Gross Profit or Deductible Expenses), and Article 81-4".
machine translation, not official
### 第六十条（特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations of Consolidated Corporations That Are Specially-Related Shareholders, etc.
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suppl-4211-13/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-60
**第一項** 新租税特別措置法第六十八条の九十三の二第一項、第二項第三号、第三項及び第四項の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額について適用し、旧租税特別措置法第六十八条の九十三の六第一項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する個別課税対象留保金額については、なお従前の例による。
suppl-4211-13/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-60/par-1
The provisions of Article 68-93-2, paragraph (1), paragraph (2), item (iii), and paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article for business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date and to the individually taxable amount prescribed in that paragraph pertaining to that amount of applicable income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 68-93-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date and the individually taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の九十三の三第一項及び第三項の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する個別課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十八条の九十三の七第一項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する個別課税対象留保金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4211-13/art-60/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-60/par-2
The provisions of Article 68-93-3, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the individually taxable amount prescribed in that paragraph for business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-93-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable retained amount prescribed in that paragraph for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の九十三の四の規定は、同条第二項に規定する特殊関係株主等である連結法人が同項に規定する特定外国法人から受ける同条第一項に規定する剰余金の配当等の額（当該特定外国法人の施行日以後に開始する事業年度に係るものに限る。）がある場合について適用し、旧租税特別措置法第六十八条の九十三の八第一項に規定する特殊関係株主等である連結法人に係る同項に規定する特定外国法人又は外国関係法人につき同項各号に掲げる事実（当該特定外国法人又は外国関係法人の施行日前に開始した事業年度に係るものに限る。）が生じた場合については、なお従前の例による。
suppl-4211-13/art-60/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-60/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-60/par-3
The provisions of Article 68-93-4 of the New Act on Special Measures Concerning Taxation apply in the case where a consolidated corporation that is a specially-related shareholder, etc. prescribed in paragraph (2) of that Article has an amount of dividend of surplus, etc. prescribed in paragraph (1) of that Article that it receives from a specified foreign corporation prescribed in paragraph (2) of that Article (limited to an amount pertaining to business years of that specified foreign corporation beginning on or after the Effective Date), and the provisions then in force continue to govern cases where any of the facts listed in the items of Article 68-93-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation has arisen with regard to a specified foreign corporation or a foreign affiliated corporation prescribed in that paragraph pertaining to a consolidated corporation that is a specially-related shareholder, etc. prescribed in that paragraph (limited to a fact pertaining to business years of that specified foreign corporation or foreign affiliated corporation that began before the Effective Date).
machine translation, not official
**第四項** 旧租税特別措置法第六十八条の九十三の八第一項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する個別課税対象留保金額（新租税特別措置法第六十八条の九十三の四第三項第一号に規定する特殊関係株主等である連結法人の同号に規定する連結事業年度（以下この項において「配当等連結事業年度」という。）の連結所得の金額の計算上益金の額に算入される金額に限る。以下この項において同じ。）又は旧租税特別措置法第六十八条の九十三の八第一項に規定する個別課税済留保金額（同条第二項又は同条第三項の規定により読み替えられた旧租税特別措置法第六十八条の九十二第三項の規定により旧租税特別措置法第六十八条の九十三の八第一項に規定する個別課税済留保金額とみなされたものを含む。以下この項において同じ。）のうち新租税特別措置法第六十八条の九十三の四第三項第二号に規定する特殊関係株主等である連結法人の同号に規定する前十年以内の各連結事業年度（以下この項において「前十年以内の各連結事業年度」という。）に対応する部分の金額（同号の規定により控除される同号に規定する剰余金の配当等の額に相当する金額を除く。）は、当該連結法人の個別課税対象留保金額又は個別課税済留保金額に係る連結事業年度又は事業年度の期間に対応する配当等連結事業年度又は前十年以内の各連結事業年度の同条第三項各号に掲げる金額とみなして、同条第一項から第三項までの規定を適用する。
suppl-4211-13/art-60/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-60/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-60/par-4
Of the individually taxable retained amount prescribed in Article 68-93-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date (limited to the amount included in gross profit in calculating the amount of consolidated income for a consolidated business year prescribed in Article 68-93-4, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation of a consolidated corporation that is a specially-related shareholder, etc. prescribed in that item (referred to as a "consolidated business year of dividends, etc." in this paragraph); hereinafter the same applies in this paragraph) or the individually taxed retained amount prescribed in Article 68-93-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including an amount deemed to be the individually taxed retained amount prescribed in Article 68-93-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation pursuant to the provisions of Article 68-92, paragraph (3) of the Former Act on Special Measures Concerning Taxation as read with the relevant terms and phrases replaced pursuant to the provisions of paragraph (2) or paragraph (3) of that Article; hereinafter the same applies in this paragraph), the amount of the portion corresponding to each consolidated business year within the preceding ten years prescribed in Article 68-93-4, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation of a consolidated corporation that is a specially-related shareholder, etc. prescribed in that item (referred to as "each consolidated business year within the preceding ten years" in this paragraph) (excluding the amount equivalent to the amount of dividend of surplus, etc. prescribed in that item that is deducted pursuant to the provisions of that item) is deemed to be the amount listed in the items of paragraph (3) of that Article for the consolidated business year of dividends, etc. or each consolidated business year within the preceding ten years corresponding to the period of the consolidated business year or business year to which the individually taxable retained amount or individually taxed retained amount of that consolidated corporation pertains, and the provisions of paragraphs (1) through (3) of that Article apply.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の九十三の二第一項に規定する特殊関係株主等である連結法人の施行日以後に開始する連結事業年度において当該連結法人に係る旧租税特別措置法第六十八条の九十三の六第一項に規定する特定外国法人から受ける新法人税法第二十三条第一項第一号に掲げる金額（当該特定外国法人の施行日前に開始した事業年度に係るものに限る。以下この項において「剰余金の配当等の額」という。）については、新法人税法第八十一条の三第一項の規定により同項に規定する個別益金額を計算する場合における新法人税法第二十三条の二の規定は、適用しない。この場合において、当該連結法人の施行日から三年を経過する日以前に開始する各連結事業年度又は各事業年度において当該特定外国法人の所得に対して課される外国法人税（旧法人税法第八十一条の十五第一項に規定する外国法人税をいう。以下この項において同じ。）の額及び当該特定外国法人に係る旧法人税法第八十一条の十五第十一項又は第六十九条第十一項に規定する外国孫会社の所得に対して課される外国法人税の額のうち当該剰余金の配当等の額に係るものについては、旧法人税法第八十一条の五並びに第八十一条の十五第八項、第十一項、第十三項及び第十五項から第十七項まで又は第二十八条並びに第六十九条第八項、第九項、第十一項から第十三項まで及び第十五項から第十八項までの規定は、なおその効力を有する。
suppl-4211-13/art-60/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-60/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-60/par-5
With regard to the amount listed in Article 23, paragraph (1), item (i) of the New Corporation Tax Act (limited to the amount pertaining to business years of that specified foreign corporation that began before the Effective Date; referred to as the "amount of dividend of surplus, etc." in this paragraph) that a consolidated corporation that is a specially-related shareholder, etc. prescribed in Article 68-93-2, paragraph (1) of the New Act on Special Measures Concerning Taxation receives, in a consolidated business year beginning on or after the Effective Date, from a specified foreign corporation prescribed in Article 68-93-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to that consolidated corporation, the provisions of Article 23-2 of the New Corporation Tax Act in the case of calculating the individual gross profit amount prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of that paragraph do not apply. In this case, with regard to the portion pertaining to that amount of dividend of surplus, etc. of the amount of foreign country's corporate tax (meaning the foreign country's corporate tax prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act; hereinafter the same applies in this paragraph) imposed on the income of that specified foreign corporation and the amount of foreign country's corporate tax imposed on the income of a foreign second-tier subsidiary prescribed in Article 81-15, paragraph (11) or Article 69, paragraph (11) of the Former Corporation Tax Act pertaining to that specified foreign corporation, in each consolidated business year or each business year of that consolidated corporation beginning on or before the day on which three years have elapsed from the Effective Date, the provisions of Article 81-5 and Article 81-15, paragraphs (8), (11), (13) and (15) through (17), or Article 28 and Article 69, paragraphs (8), (9), (11) through (13) and (15) through (18) of the Former Corporation Tax Act remain in force.
machine translation, not official
**第六項** 旧租税特別措置法第六十八条の九十三の六第一項に規定する特殊関係株主等である連結法人の施行日前に開始した連結事業年度において当該連結法人に係る新租税特別措置法第六十八条の九十三の二第一項に規定する特定外国法人（新法人税法第八十一条の三第一項の規定により同項に規定する個別益金額を計算する場合における新法人税法第二十三条の二第一項に規定する外国子会社に該当するものに限る。以下この項において同じ。）から受けた旧租税特別措置法第六十八条の九十三の六第一項に規定する剰余金の配当等の額（当該特定外国法人の施行日以後に開始する事業年度に係るものに限る。以下この項において同じ。）については、附則第六条の規定にかかわらず、新法人税法第八十一条の三第一項の規定により同項に規定する個別益金額を計算する場合における新法人税法第二十三条の二の規定を適用する。この場合において、旧法人税法第八十一条の十五第八項又は第六十九条第八項に規定する外国子会社及び旧法人税法第八十一条の十五第十一項又は第六十九条第十一項に規定する外国孫会社の所得に対して課される旧法人税法第八十一条の十五第一項に規定する外国法人税の額のうち当該剰余金の配当等の額に係るものについては、附則第十六条第二項又は第十二条第二項の規定は、適用しない。
suppl-4211-13/art-60/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-60/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-60/par-6
With regard to the amount of dividend of surplus, etc. prescribed in Article 68-93-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the amount pertaining to business years of that specified foreign corporation beginning on or after the Effective Date; hereinafter the same applies in this paragraph) that a consolidated corporation that is a specially-related shareholder, etc. prescribed in Article 68-93-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation received, in a consolidated business year that began before the Effective Date, from a specified foreign corporation prescribed in Article 68-93-2, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to that consolidated corporation (limited to one that falls under a foreign subsidiary prescribed in Article 23-2, paragraph (1) of the New Corporation Tax Act in the case of calculating the individual gross profit amount prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of that paragraph; hereinafter the same applies in this paragraph), notwithstanding the provisions of Article 6 of the Supplementary Provisions, the provisions of Article 23-2 of the New Corporation Tax Act in the case of calculating the individual gross profit amount prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of that paragraph apply. In this case, the provisions of Article 16, paragraph (2) or Article 12, paragraph (2) of the Supplementary Provisions do not apply to the portion pertaining to that amount of dividend of surplus, etc. of the amount of foreign country's corporate tax prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act imposed on the income of a foreign subsidiary prescribed in Article 81-15, paragraph (8) or Article 69, paragraph (8) of the Former Corporation Tax Act and a foreign second-tier subsidiary prescribed in Article 81-15, paragraph (11) or Article 69, paragraph (11) of the Former Corporation Tax Act.
machine translation, not official
**第七項** 前項前段の規定の適用がある場合における旧法人税法の規定の適用については、旧法人税法第八十一条の十三第二項第二号中「第八十一条の四」とあるのは、「第八十一条の三第一項（所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十条第六項前段（特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例に関する経過措置）の規定により適用される第二十三条の二（外国子会社から受ける配当等の益金不算入）（租税特別措置法第六十八条の九十三の四第二項前段（特定外国法人から受ける剰余金の配当等の益金不算入等）の規定により読み替えて適用する場合を含む。）の規定により個別益金額を計算する場合に限る。）（個別益金額又は個別損金額の益金又は損金算入）の規定により当該連結事業年度の連結所得の金額の計算上益金の額に算入されなかつた金額及び第八十一条の四」とする。
suppl-4211-13/art-60/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-60/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-60/par-7
With regard to the application of the provisions of the Former Corporation Tax Act in the case where the provisions of the first sentence of the preceding paragraph apply, the phrase "Article 81-4" in Article 81-13, paragraph (2), item (ii) of the Former Corporation Tax Act is deemed to be replaced with "the amount not included in gross profit in calculating the amount of consolidated income for that consolidated business year pursuant to the provisions of Article 81-3, paragraph (1) (limited to the case of calculating the individual gross profit amount pursuant to the provisions of Article 23-2 (Exclusion from Gross Profit of Dividends, etc. Received from Foreign Subsidiaries) (including the case where it is applied with the relevant terms and phrases replaced pursuant to the provisions of the first sentence of Article 68-93-4, paragraph (2) of the Act on Special Measures Concerning Taxation (Exclusion from Gross Profit, etc. of Dividends of Surplus, etc. Received from Specified Foreign Corporations)) as applied pursuant to the provisions of the first sentence of Article 60, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) (Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations of Consolidated Corporations That Are Specially-Related Shareholders, etc.)) (Inclusion of Individual Gross Profit Amount or Individual Deductible Expense Amount in Gross Profit or Deductible Expenses), and Article 81-4".
machine translation, not official
### 第六十一条（連結親法人である鉱工業技術研究組合の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations That Are Consolidated Parent Corporations
caption: machine translation, not official
suppl-4211-13/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-61
**第一項** 新租税特別措置法第六十八条の九十四第一項の規定は、連結親法人が附則第一条第二号に定める日以後に取得又は製作をする同項に規定する試験研究用資産について適用し、連結親法人が同日前に取得又は製作をした旧租税特別措置法第六十八条の九十四第一項に規定する試験研究用資産については、なお従前の例による。
suppl-4211-13/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-61/par-1
The provisions of Article 68-94, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets for experimental research prescribed in that paragraph that a consolidated parent corporation acquires or manufactures on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern assets for experimental research prescribed in Article 68-94, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation acquired or manufactured before that date.
machine translation, not official
**第二項** 前項の場合において、我が国における産業活動の革新等を図るための産業活力再生特別措置法等の一部を改正する法律（以下この項において「産業活力再生特別措置法等改正法」という。）附則第六条の規定により技術研究組合（産業活力再生特別措置法等改正法第二条の規定による改正後の技術研究組合法第二条第一項に規定する技術研究組合をいう。）とみなされた鉱工業技術研究組合（産業活力再生特別措置法等改正法第二条の規定による改正前の鉱工業技術研究組合法第二条に規定する鉱工業技術研究組合をいう。）に係る新租税特別措置法第六十八条の九十四の規定の適用については、同条第一項中「費用を賦課し」とあるのは、「費用の賦課（我が国における産業活動の革新等を図るための産業活力再生特別措置法等の一部を改正する法律附則第十一条の規定により技術研究組合法第九条第一項の規定による費用の賦課とみなされるものを含む。）をし」とする。
suppl-4211-13/art-61/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-61/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-61/par-2
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 68-94 of the New Act on Special Measures Concerning Taxation to a mining and manufacturing technology research association (meaning a mining and manufacturing technology research association prescribed in Article 2 of the Mining and Manufacturing Technology Research Association Act before the amendment by Article 2 of the Industrial Revitalization Act, etc. Amendment Act) that is deemed to be a research and development partnership (meaning a research and development partnership prescribed in Article 2, paragraph (1) of the Research and Development Partnerships Act as amended by Article 2 of the Industrial Revitalization Act, etc. Amendment Act) pursuant to the provisions of Article 6 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. to Promote Innovation, etc. in Industrial Activities in Japan (referred to as the "Industrial Revitalization Act, etc. Amendment Act" in this paragraph), the phrase "levied charges" in paragraph (1) of that Article is deemed to be replaced with "made a levy of charges (including a levy deemed to be a levy of charges under the provisions of Article 9, paragraph (1) of the Research and Development Partnerships Act pursuant to the provisions of Article 11 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. to Promote Innovation, etc. in Industrial Activities in Japan)".
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### 第六十二条（連結親法人の欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses of Consolidated Parent Corporations
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suppl-4211-13/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-62
**第一項** 新租税特別措置法第六十八条の九十八第一項の規定は、連結親法人の平成二十一年二月一日以後に終了する連結事業年度において生じた連結欠損金額について適用し、連結親法人の同日前に終了した旧租税特別措置法第六十八条の九十八第一項本文に規定する連結事業年度において生じた連結欠損金額については、なお従前の例による。
suppl-4211-13/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-62/par-1
The provisions of Article 68-98, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of consolidated loss incurred in a consolidated business year of a consolidated parent corporation ending on or after February 1, 2009, and the provisions then in force continue to govern the amount of consolidated loss incurred in a consolidated business year prescribed in the main clause of Article 68-98, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a consolidated parent corporation that ended before that date.
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### 第六十三条（非上場株式等についての贈与税又は相続税の納税猶予に関する経過措置） — Transitional Measures Concerning Tax Payment Grace Period for Gift Tax or Inheritance Tax on Unlisted Shares or Similar Interests
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suppl-4211-13/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-63
**第一項** 新租税特別措置法第七十条の七の規定は、施行日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下附則第六十六条までにおいて同じ。）により取得をする新租税特別措置法第七十条の七第二項第二号に規定する非上場株式等（以下附則第六十五条までにおいて「非上場株式等」という。）に係る贈与税について適用する。
suppl-4211-13/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-63/par-1
The provisions of Article 70-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "unlisted shares or similar interests" through Article 65 of the Supplementary Provisions) acquired by gift (excluding a gift that takes effect upon the death of the donor; hereinafter the same applies through Article 66 of the Supplementary Provisions) on or after the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第七十条の七の二の規定は、平成二十年十月一日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下附則第六十六条までにおいて同じ。）により取得をする非上場株式等に係る相続税について適用する。この場合において、当該相続又は遺贈により取得をする当該非上場株式等に係る会社の株式又は出資については、旧租税特別措置法第六十九条の五第一項の規定は、適用しない。
suppl-4211-13/art-63/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-63/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-63/par-2
The provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on unlisted shares or similar interests acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies through Article 66 of the Supplementary Provisions) on or after October 1, 2008. In this case, the provisions of Article 69-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation do not apply to the shares or capital contributions of the company pertaining to those unlisted shares or similar interests acquired by that inheritance or bequest.
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### 第六十四条（非上場株式等についての相続税の課税価格の計算の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on the Calculation of the Taxable Value for Inheritance Tax of Unlisted Shares or Similar Interests
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suppl-4211-13/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64
**第一項** 旧租税特別措置法第六十九条の五第二項第十一号に規定する特定事業用資産相続人等（以下第五項までにおいて「特定事業用資産相続人等」という。）が施行日前に贈与により取得をした同条第二項第八号に規定する特定受贈同族会社株式等（以下第三項まで及び次条第二項において「特定受贈同族会社株式等」という。）につき旧租税特別措置法第六十九条の五第十項又はこの項の規定により相続税法（昭和二十五年法律第七十三号）第二十八条第一項の申告書（第六項において「贈与税の申告書」という。）及び旧租税特別措置法第六十九条の五第十項の書類を納税地の所轄税務署長に提出している場合には、当該特定受贈同族会社株式等に係る相続税又は贈与税については、なお従前の例による。
suppl-4211-13/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-1
Where an heir, etc. of specified business assets prescribed in Article 69-5, paragraph (2), item (xi) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as an "heir, etc. of specified business assets" through paragraph (5)) has submitted, pursuant to the provisions of Article 69-5, paragraph (10) of the Former Act on Special Measures Concerning Taxation or this paragraph, the return referred to in Article 28, paragraph (1) of the Inheritance Tax Act (Act No. 73 of 1950) (referred to as a "gift tax return" in paragraph (6)) and the documents referred to in Article 69-5, paragraph (10) of the Former Act on Special Measures Concerning Taxation to the district director with jurisdiction over the place for tax payment with respect to specified family company shares, etc. received by gift prescribed in paragraph (2), item (viii) of that Article (hereinafter referred to as "specified family company shares, etc. received by gift" through paragraph (3) and in paragraph (2) of the following Article) that the heir, etc. of specified business assets acquired by gift before the Effective Date, the provisions then in force continue to govern inheritance tax or gift tax pertaining to those specified family company shares, etc. received by gift.
machine translation, not official
**第二項** 前項に規定する場合（当該特定受贈同族会社株式等の贈与をした者（以下この項及び第四項において「特定贈与者」という。）が平成二十年十月一日以後に死亡した場合に限る。）において、当該特定贈与者に係る特定事業用資産相続人等が次に掲げる要件のすべてを満たすときは、当該特定事業用資産相続人等は、当該特定受贈同族会社株式等（この項の規定の適用を受けるものとして政令で定めるところにより選択したものに限る。以下この項及び第四項において「選択特定受贈同族会社株式等」という。）を当該特定贈与者から相続（当該特定事業用資産相続人等が当該特定贈与者の相続人以外の者である場合には、遺贈）により取得をした非上場株式等とみなして、新租税特別措置法第七十条の七の二の規定の適用を受けることができる。
suppl-4211-13/art-64/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-2
In the case prescribed in the preceding paragraph (limited to the case where the person who made the gift of those specified family company shares, etc. received by gift (hereinafter referred to as the "specified donor" in this paragraph and paragraph (4)) died on or after October 1, 2008), if the heir, etc. of specified business assets pertaining to that specified donor satisfies all of the following requirements, that heir, etc. of specified business assets may receive the application of the provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation by deeming those specified family company shares, etc. received by gift (limited to those selected, pursuant to the provisions of Cabinet Order, as those to which the provisions of this paragraph are to be applied; hereinafter referred to as "selected specified gifted shares, etc. of a family company" in this paragraph and paragraph (4)) to be unlisted shares or similar interests acquired from that specified donor by inheritance (or by bequest, if that heir, etc. of specified business assets is a person other than an heir of that specified donor):
machine translation, not official
**一** 当該特定事業用資産相続人等が、平成二十二年三月三十一日までに納税地の所轄税務署長に、この項の規定により新租税特別措置法第七十条の七の二の規定の適用を受けようとする旨その他財務省令で定める事項を記載した書類を提出していること。ただし、当該特定贈与者の死亡に係る相続税法第二十七条第一項に規定する相続税の申告書（次号、第七項及び次条において「相続税の申告書」という。）の提出期限が同日までに到来する場合には、既に当該書類を提出している場合を除き、当該書類を当該相続税の申告書に添付して提出することとする。
suppl-4211-13/art-64/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-2/item-1
that heir, etc. of specified business assets has submitted, by March 31, 2010, to the district director with jurisdiction over the place for tax payment, a document stating that the heir, etc. of specified business assets intends to receive the application of the provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation pursuant to the provisions of this paragraph, and other matters specified by Order of the Ministry of Finance; provided, however, that if the due date for filing the inheritance tax return prescribed in Article 27, paragraph (1) of the Inheritance Tax Act in connection with the death of that specified donor (referred to as the "inheritance tax return" in the following item, paragraph (7) and the following Article) falls on or before that date, that document is to be submitted attached to that inheritance tax return, except where that document has already been submitted;
machine translation, not official
**二** 当該特定事業用資産相続人等が、当該特定受贈同族会社株式等に係る贈与の時から当該特定贈与者の死亡により開始した相続に係る相続税の申告書の提出期限（次号及び第七項において「申告期限」という。）を経過する時までの間のうち政令で定める期間において、当該選択特定受贈同族会社株式等に係る認定承継会社（新租税特別措置法第七十条の七の二第二項第一号に規定する認定承継会社をいう。第七項第二号において同じ。）の役員その他の地位として財務省令で定めるものを有していること。
suppl-4211-13/art-64/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-2/item-2
that heir, etc. of specified business assets holds a position as an officer of the certified succession company (meaning a certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation; the same applies in paragraph (7), item (ii)) pertaining to those selected specified gifted shares, etc. of a family company, or any other position specified by Order of the Ministry of Finance, during the period specified by Cabinet Order within the period from the time of the gift pertaining to those specified family company shares, etc. received by gift until the time when the due date for filing the inheritance tax return pertaining to the succession that commenced upon the death of that specified donor (referred to as the "return due date" in the following item and paragraph (7)) passes;
machine translation, not official
**三** 当該特定事業用資産相続人等が、当該特定贈与者からの贈与により取得をした選択特定受贈同族会社株式等のすべてを当該贈与の時から当該相続に係る申告期限（当該特定事業用資産相続人等が当該申告期限前に死亡した場合には、その死亡の日）まで引き続き保有していること。
suppl-4211-13/art-64/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-2/item-3
that heir, etc. of specified business assets has continued to hold all of the selected specified gifted shares, etc. of a family company acquired by gift from that specified donor from the time of that gift until the return due date pertaining to that succession (or, if that heir, etc. of specified business assets died before that return due date, the date of that death).
machine translation, not official
**第三項** 第一項の規定は、前項の規定により特定事業用資産相続人等が当該特定受贈同族会社株式等について新租税特別措置法第七十条の七の二の規定の適用を受ける場合には、適用しない。
suppl-4211-13/art-64/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-3
The provisions of paragraph (1) do not apply if an heir, etc. of specified business assets receives the application of the provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation with regard to those specified family company shares, etc. received by gift pursuant to the provisions of the preceding paragraph.
machine translation, not official
**第四項** 特定事業用資産相続人等が、当該特定事業用資産相続人等に係る特定贈与者から相続又は遺贈により取得をした株式又は出資（選択特定受贈同族会社株式等に係る法人のものに限る。）については、当該選択特定受贈同族会社株式等につき第二項の規定の適用を受ける場合を除き、新租税特別措置法第七十条の七の二の規定は、適用しない。
suppl-4211-13/art-64/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-4
With regard to shares or capital contributions (limited to those of the corporation pertaining to selected specified gifted shares, etc. of a family company) that an heir, etc. of specified business assets has acquired by inheritance or bequest from the specified donor pertaining to that heir, etc. of specified business assets, the provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation do not apply, except where the provisions of paragraph (2) are applied with regard to those selected specified gifted shares, etc. of a family company.
machine translation, not official
**第五項** 特定事業用資産相続人等が第二項の規定により新租税特別措置法第七十条の七の二の規定の適用を受ける場合の納税の猶予をする相続税の額の調整方法その他同条の規定の適用に関し必要な事項は、政令で定める。
suppl-4211-13/art-64/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-5
The method of adjusting the amount of inheritance tax for which a tax payment grace period is granted in the case where an heir, etc. of specified business assets receives the application of the provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation pursuant to the provisions of paragraph (2), and other matters necessary for the application of the provisions of that Article, are specified by Cabinet Order.
machine translation, not official
**第六項** 旧租税特別措置法第七十条の三の三第三項第一号に規定する特定受贈者（以下この条において「特定受贈者」という。）が平成二十年十二月三十一日以前に贈与により取得をした同項第二号に規定する特定同族株式等（以下この条及び次条第二項において「特定同族株式等」という。）につき旧租税特別措置法第七十条の三の三第一項又は第七十条の三の四第一項の規定により贈与税の申告書（これらの規定の適用を受けようとする旨の記載があるものに限る。）を納税地の所轄税務署長に提出している場合には、当該特定同族株式等に係る贈与税については、なお従前の例による。
suppl-4211-13/art-64/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-6
Where a specified donee prescribed in Article 70-3-3, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as a "specified donee" in this Article) has submitted, pursuant to the provisions of Article 70-3-3, paragraph (1) or Article 70-3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a gift tax return (limited to one stating that the specified donee intends to receive the application of those provisions) to the district director with jurisdiction over the place for tax payment with respect to specified family company shares, etc. prescribed in item (ii) of that paragraph (hereinafter referred to as "specified family company shares, etc." in this Article and in paragraph (2) of the following Article) that the specified donee acquired by gift on or before December 31, 2008, the provisions then in force continue to govern gift tax pertaining to those specified family company shares, etc.
machine translation, not official
**第七項** 前項に規定する場合（当該特定同族株式等の贈与をした者（以下次項までにおいて「特定同族株式等贈与者」という。）が平成二十年十月一日以後に死亡した場合に限る。）において、当該特定同族株式等贈与者に係る特定受贈者が次に掲げる要件のすべてを満たすときは、当該特定受贈者は、当該特定同族株式等贈与者からの贈与（旧租税特別措置法第七十条の三の三第三項第一号ロに規定する選択年中における当該特定同族株式等の最初の贈与の日から同項第四号に規定する確認日（第四号において「確認日」という。）までの間に行われたものに限る。）により取得をした株式又は出資（当該特定同族株式等に係る会社のもののうち、この項の規定の適用を受けるものとして政令で定めるところにより選択したものに限る。以下次項までにおいて「選択特定同族株式等」という。）を当該特定同族株式等贈与者から相続（当該特定受贈者が当該特定同族株式等贈与者の相続人以外の者である場合には、遺贈）により取得をした非上場株式等とみなして、新租税特別措置法第七十条の七の二の規定の適用を受けることができる。
suppl-4211-13/art-64/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-7
In the case prescribed in the preceding paragraph (limited to the case where the person who made the gift of those specified family company shares, etc. (hereinafter referred to as the "donor of specified family company shares, etc." through the following paragraph) died on or after October 1, 2008), if the specified donee pertaining to that donor of specified family company shares, etc. satisfies all of the following requirements, that specified donee may receive the application of the provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation by deeming the shares or capital contributions (limited to those of the company pertaining to those specified family company shares, etc. that have been selected, pursuant to the provisions of Cabinet Order, as those to which the provisions of this paragraph are to be applied; hereinafter referred to as "selected specified family company shares, etc." through the following paragraph) that the specified donee acquired by gift from that donor of specified family company shares, etc. (limited to a gift made during the period from the date of the first gift of those specified family company shares, etc. in the selected year prescribed in Article 70-3-3, paragraph (3), item (i), (b) of the Former Act on Special Measures Concerning Taxation to the confirmation date prescribed in item (iv) of that paragraph (referred to as the "confirmation date" in item (iv))) to be unlisted shares or similar interests acquired from that donor of specified family company shares, etc. by inheritance (or by bequest, if that specified donee is a person other than an heir of that donor of specified family company shares, etc.):
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**一** 当該特定受贈者が、平成二十二年三月三十一日までに納税地の所轄税務署長に、この項の規定により新租税特別措置法第七十条の七の二の規定の適用を受けようとする旨その他財務省令で定める事項を記載した書類を提出していること。ただし、当該特定同族株式等贈与者の死亡に係る相続税の申告書の提出期限が同日までに到来する場合には、既に当該書類を提出している場合を除き、当該書類を当該相続税の申告書に添付して提出することとする。
suppl-4211-13/art-64/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-7/item-1
that specified donee has submitted, by March 31, 2010, to the district director with jurisdiction over the place for tax payment, a document stating that the specified donee intends to receive the application of the provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation pursuant to the provisions of this paragraph, and other matters specified by Order of the Ministry of Finance; provided, however, that if the due date for filing the inheritance tax return in connection with the death of that donor of specified family company shares, etc. falls on or before that date, that document is to be submitted attached to that inheritance tax return, except where that document has already been submitted;
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**二** 当該特定受贈者が、当該特定同族株式等に係る贈与の時から当該特定同族株式等贈与者の死亡により開始した相続に係る申告期限を経過する時までの間のうち政令で定める期間において、当該選択特定同族株式等に係る認定承継会社の役員その他の地位として財務省令で定めるものを有していること。
suppl-4211-13/art-64/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-7/item-2
that specified donee holds a position as an officer of the certified succession company pertaining to those selected specified family company shares, etc., or any other position specified by Order of the Ministry of Finance, during the period specified by Cabinet Order within the period from the time of the gift pertaining to those specified family company shares, etc. until the time when the return due date pertaining to the succession that commenced upon the death of that donor of specified family company shares, etc. passes;
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**三** 当該特定受贈者が、当該特定同族株式等贈与者からの贈与により取得をした選択特定同族株式等のすべてを当該贈与の時から当該相続に係る申告期限（当該特定受贈者が当該申告期限前に死亡した場合には、その死亡の日）まで引き続き保有していること。
suppl-4211-13/art-64/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-7/item-3
that specified donee has continued to hold all of the selected specified family company shares, etc. acquired by gift from that donor of specified family company shares, etc. from the time of that gift until the return due date pertaining to that succession (or, if that specified donee died before that return due date, the date of that death);
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**四** 当該特定受贈者が、確認日の翌日から二月を経過する日までに、当該特定同族株式等に係る旧租税特別措置法第七十条の三の三第一項に規定する確認書を納税地の所轄税務署長に提出していること。
suppl-4211-13/art-64/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-7/item-4
that specified donee has submitted, by the day on which two months have elapsed from the day following the confirmation date, the written confirmation prescribed in Article 70-3-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to those specified family company shares, etc. to the district director with jurisdiction over the place for tax payment.
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**第八項** 特定受贈者が、当該特定受贈者に係る特定同族株式等贈与者から相続又は遺贈により取得をした株式又は出資（選択特定同族株式等に係る会社のものに限る。）については、当該選択特定同族株式等につき前項の規定の適用を受ける場合を除き、新租税特別措置法第七十条の七の二の規定は、適用しない。
suppl-4211-13/art-64/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-8
With regard to shares or capital contributions (limited to those of the company pertaining to selected specified family company shares, etc.) that a specified donee has acquired by inheritance or bequest from the donor of specified family company shares, etc. pertaining to that specified donee, the provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation do not apply, except where the provisions of the preceding paragraph are applied with regard to those selected specified family company shares, etc.
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**第九項** 特定受贈者が第六項の規定の適用を受けている場合の新租税特別措置法第六十九条の四、第六十九条の五、第七十条の三又は第七十条の三の二の規定の適用に関する調整その他これらの規定の適用に関し必要な事項は、政令で定める。
suppl-4211-13/art-64/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-9
Adjustments concerning the application of the provisions of Article 69-4, Article 69-5, Article 70-3 or Article 70-3-2 of the New Act on Special Measures Concerning Taxation in the case where a specified donee receives the application of the provisions of paragraph (6), and other matters necessary for the application of those provisions, are specified by Cabinet Order.
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**第十項** 特定受贈者が第七項の規定により新租税特別措置法第七十条の七の二の規定の適用を受ける場合の納税の猶予をする相続税の額の調整方法その他同条の規定の適用に関し必要な事項は、政令で定める。
suppl-4211-13/art-64/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-10
The method of adjusting the amount of inheritance tax for which a tax payment grace period is granted in the case where a specified donee receives the application of the provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation pursuant to the provisions of paragraph (7), and other matters necessary for the application of the provisions of that Article, are specified by Cabinet Order.
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**第十一項** 新租税特別措置法第六十九条の四及び第六十九条の五の規定は、施行日以後に相続又は遺贈により取得をする財産に係る相続税について適用し、施行日前に相続又は遺贈により取得をした財産に係る相続税については、前条第二項の規定の適用がある場合を除き、なお従前の例による。
suppl-4211-13/art-64/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-11
The provisions of Articles 69-4 and 69-5 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest on or after the Effective Date, and, except in the case where the provisions of paragraph (2) of the preceding Article apply, the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.
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### 第六十五条（相続税の申告期限等に係る特例） — Special Provisions on the Return Due Date, etc. for Inheritance Tax
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suppl-4211-13/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65
**第一項** 平成二十年十月一日から平成二十一年三月三十一日までの間（以下この条において「特例期間」という。）に開始した相続に係る被相続人が当該相続の開始の直前に有していた財産の中に非上場株式等が含まれており、かつ、当該被相続人が当該非上場株式等に係る会社の代表権（制限が加えられた代表権を除く。次項において同じ。）を有していた場合には、当該被相続人からの相続又は遺贈（贈与により取得をした財産で相続税法第二十一条の九第三項の規定の適用を受けるものに係る贈与を含む。次項及び第五項において同じ。）により財産の取得をした者が提出すべき相続税の申告書の提出期限については、同法第二十七条第一項中「十月以内」とあるのは、「十月を経過する日又は平成二十二年二月一日のいずれか遅い日まで」とする。
suppl-4211-13/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-1
If the property held by a decedent pertaining to a succession that commenced during the period from October 1, 2008 to March 31, 2009 (referred to as the "special period" in this Article) immediately before the commencement of the succession included unlisted shares or similar interests, and that decedent had authority of representation (excluding authority of representation that has been restricted; the same applies in the following paragraph) of the company pertaining to those unlisted shares or similar interests, with regard to the due date for filing the inheritance tax return to be filed by a person who acquired property by inheritance or bequest (including a gift pertaining to property acquired by gift that is subject to the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act; the same applies in the following paragraph and paragraph (5)) from that decedent, the phrase "within ten months" in Article 27, paragraph (1) of that Act is deemed to be replaced with "by the day on which ten months have elapsed or February 1, 2010, whichever is later".
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**第二項** 特定受贈同族会社株式等（前条第一項又は第二項の規定の適用に係るものに限る。）の贈与をした者（当該特定受贈同族会社株式等に係る会社の代表権を有していた者に限る。）又は特定同族株式等（同条第六項の規定の適用に係るものに限る。）の贈与をした者（当該特定同族株式等に係る会社の代表権を有していた者に限る。）が特例期間内に死亡した場合には、これらの者からの相続又は遺贈により財産の取得をした者が提出すべき相続税の申告書の提出期限については、相続税法第二十七条第一項中「十月以内」とあるのは、「十月を経過する日又は平成二十二年二月一日のいずれか遅い日まで」とする。
suppl-4211-13/art-65/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-65/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-2
If a person who made a gift of specified family company shares, etc. received by gift (limited to those pertaining to the application of the provisions of paragraph (1) or (2) of the preceding Article) (limited to a person who had authority of representation of the company pertaining to those specified family company shares, etc. received by gift) or a person who made a gift of specified family company shares, etc. (limited to those pertaining to the application of the provisions of paragraph (6) of that Article) (limited to a person who had authority of representation of the company pertaining to those specified family company shares, etc.) died within the special period, with regard to the due date for filing the inheritance tax return to be filed by a person who acquired property by inheritance or bequest from any of these persons, the phrase "within ten months" in Article 27, paragraph (1) of the Inheritance Tax Act is deemed to be replaced with "by the day on which ten months have elapsed or February 1, 2010, whichever is later".
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**第三項** 前二項に規定する場合において、特例期間内に相続税法第四条に規定する事由が生じたときにおける同法第二十九条第一項の規定により提出すべき申告書の提出期限については、同項中「十月以内」とあるのは、「十月を経過する日又は平成二十二年二月一日のいずれか遅い日まで」とする。
suppl-4211-13/art-65/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-65/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-3
In the case prescribed in the preceding two paragraphs, with regard to the due date for filing the return to be filed pursuant to the provisions of Article 29, paragraph (1) of the Inheritance Tax Act when a cause prescribed in Article 4 of that Act arises within the special period, the phrase "within ten months" in that paragraph is deemed to be replaced with "by the day on which ten months have elapsed or February 1, 2010, whichever is later".
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**第四項** 第一項及び第二項に規定する場合において、特例期間内に相続税法第三十五条第二項第一号又は第五号に規定する事由に該当することとなったときにおける同項に規定する決定又は更正については、同項第一号又は第五号中「十月」とあるのは、「十月を経過する日又は平成二十二年二月一日のいずれか遅い日」とする。
suppl-4211-13/art-65/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-65/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-4
In the case prescribed in paragraphs (1) and (2), with regard to a determination or reassessment prescribed in Article 35, paragraph (2) of the Inheritance Tax Act where a cause prescribed in item (i) or (v) of that paragraph comes to apply within the special period, the phrase "ten months" in item (i) or (v) of that paragraph is deemed to be replaced with "the day on which ten months have elapsed or February 1, 2010, whichever is later".
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**第五項** 特例期間内に相続又は遺贈により非上場株式等の取得をした新租税特別措置法第七十条の七の二第二項第三号に規定する経営承継相続人等で同条第一項の規定の適用を受けたものに係る同項の規定による納税の猶予を受けた相続税に係る同条第十四項第七号の規定の適用については、同号中「国税徴収法」とあるのは、「国税徴収法第三十五条第一項中「一年以上前」とあるのは「一年以上前（当該滞納に係る国税が相続税である場合にあつては、当該相続税に係る被相続人の相続の開始の前）」と、同法」とする。
suppl-4211-13/art-65/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-65/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-5
With regard to the application of the provisions of Article 70-7-2, paragraph (14), item (vii) of the New Act on Special Measures Concerning Taxation to inheritance tax for which a tax payment grace period has been granted pursuant to the provisions of paragraph (1) of that Article to a successor heir, etc. prescribed in paragraph (2), item (iii) of that Article who acquired unlisted shares or similar interests by inheritance or bequest within the special period and who received the application of the provisions of paragraph (1) of that Article, the phrase "the National Tax Collection Act" in that item is deemed to be replaced with "the National Tax Collection Act, with the phrase 'one year or more before' in Article 35, paragraph (1) of that Act deemed to be replaced with 'one year or more before (if the national tax pertaining to that delinquency is inheritance tax, before the commencement of the succession of the decedent pertaining to that inheritance tax)', and that Act".
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### 第六十六条（農地等についての贈与税又は相続税の納税猶予等に関する経過措置） — Transitional Measures Concerning Tax Payment Grace Period, etc. for Gift Tax or Inheritance Tax on Farmland, etc.
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suppl-4211-13/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66
**第一項** 新租税特別措置法第七十条の四の規定は、附則第一条第五号に定める日以後に行われる新租税特別措置法第七十条の四第一項に規定する農地等の贈与に係る贈与税について適用する。
suppl-4211-13/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-1
The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax on a gift of farmland, etc. prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation made on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
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**第二項** 附則第一条第五号に定める日前に行われた旧租税特別措置法第七十条の四第一項に規定する農地等の贈与に係る贈与税については、同条の規定は、なおその効力を有する。
suppl-4211-13/art-66/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-2
With regard to gift tax on a gift of farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation made before the date specified in Article 1, item (v) of the Supplementary Provisions, the provisions of that Article remain in force.
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**第三項** 次に掲げる者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同条第二十一項から第二十四項まで、第二十八項、第三十四項、第三十五項及び第三十七項、新租税特別措置法第七十条の五第一項並びに第七十条の六第二十九項の規定を適用する。この場合において、当該受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4211-13/art-66/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3
The persons listed in the following items are deemed to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (21) through (24), (28), (34), (35) and (37) of that Article and Article 70-5, paragraph (1) and Article 70-6, paragraph (29) of the New Act on Special Measures Concerning Taxation apply. In this case, matters necessary for the application of these provisions with respect to those donees are specified by Cabinet Order.
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**一** 租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4211-13/art-66/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-1
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**二** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項の規定によりなお従前の例によることとされる場合における同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4211-13/art-66/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-2
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act;
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**三** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4211-13/art-66/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-3
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**四** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4211-13/art-66/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-4
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) who is receiving the application of the provisions of the main clause of that paragraph;
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**五** 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4211-13/art-66/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-5
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) who is receiving the application of the provisions of the main clause of that paragraph;
machine translation, not official
**六** 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第三十二条第四項の規定によりなお従前の例によることとされる場合における同法第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4211-13/art-66/par-3/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-6
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 32, paragraph (4) of the Supplementary Provisions of that Act;
machine translation, not official
**七** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4211-13/art-66/par-3/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-7
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (10) of the Supplementary Provisions of that Act;
machine translation, not official
**八** 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4211-13/art-66/par-3/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-8
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 55, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**九** 旧租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4211-13/art-66/par-3/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-9
a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of that paragraph.
machine translation, not official
**第四項** 前項の規定により新租税特別措置法第七十条の四第一項に規定する受贈者とみなされた前項各号に掲げる受贈者が同条第二十一項の規定の適用を受ける場合における前項の規定の適用については、同項中「同条第二十一項から第二十四項まで、第二十八項、第三十四項、第三十五項及び第三十七項」とあるのは、「同条」とする。
suppl-4211-13/art-66/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-4
With regard to the application of the provisions of the preceding paragraph in the case where a donee listed in an item of the preceding paragraph who is deemed to be a donee prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of the preceding paragraph receives the application of the provisions of paragraph (21) of that Article, the phrase "paragraphs (21) through (24), (28), (34), (35) and (37) of that Article" in the preceding paragraph is deemed to be replaced with "that Article".
machine translation, not official
**第五項** 新租税特別措置法第七十条の六の規定は、附則第一条第五号に定める日以後に相続又は遺贈により取得をする新租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税について適用する。
suppl-4211-13/art-66/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-5
The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation acquired by inheritance or bequest on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
machine translation, not official
**第六項** 附則第一条第五号に定める日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税については、同条の規定は、なおその効力を有する。
suppl-4211-13/art-66/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-6
With regard to inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the date specified in Article 1, item (v) of the Supplementary Provisions, the provisions of that Article remain in force.
machine translation, not official
**第七項** 次に掲げる者は、新租税特別措置法第七十条の六第一項に規定する農業相続人とみなして、同条第二十七項、第二十八項、第三十三項、第四十項及び第四十二項の規定（第二号から第六号までに掲げる農業相続人にあっては、同条第三十九項の規定を含む。）を適用する。この場合において、当該農業相続人に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4211-13/art-66/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7
The persons listed in the following items are deemed to be farming heirs prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (27), (28), (33), (40) and (42) of that Article (for the farming heirs listed in items (ii) through (vi), including the provisions of paragraph (39) of that Article) apply. In this case, matters necessary for the application of these provisions with respect to those farming heirs are specified by Cabinet Order.
machine translation, not official
**一** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第五項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4211-13/art-66/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-1
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
machine translation, not official
**二** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4211-13/art-66/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-2
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) who is receiving the application of the provisions of the main clause of that paragraph;
machine translation, not official
**三** 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4211-13/art-66/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-3
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) who is receiving the application of the provisions of the main clause of that paragraph;
machine translation, not official
**四** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十一項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4211-13/art-66/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-4
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (11) of the Supplementary Provisions of that Act;
machine translation, not official
**五** 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第十七項の規定によりなお従前の例によることとされる場合における同法第五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4211-13/art-66/par-7/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-5
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 55, paragraph (17) of the Supplementary Provisions of that Act;
machine translation, not official
**六** 旧租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4211-13/art-66/par-7/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-6
a farming heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of that paragraph.
machine translation, not official
**第八項** 前項の規定により新租税特別措置法第七十条の六第一項に規定する農業相続人とみなされた前項各号に掲げる農業相続人が同条第二十七項において準用する新租税特別措置法第七十条の四第二十一項の規定の適用を受ける場合における前項の規定の適用については、同項中「同条第二十七項、第二十八項、第三十三項、第四十項及び第四十二項の規定（第二号から第六号までに掲げる農業相続人にあっては、同条第三十九項の規定を含む。）」とあるのは、「同条（第五項及び第三十八項を除く。）」とする。
suppl-4211-13/art-66/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-8
With regard to the application of the provisions of the preceding paragraph in the case where a farming heir listed in an item of the preceding paragraph who is deemed to be a farming heir prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of the preceding paragraph receives the application of the provisions of Article 70-4, paragraph (21) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (27) of that Article, the phrase "the provisions of paragraphs (27), (28), (33), (40) and (42) of that Article (for the farming heirs listed in items (ii) through (vi), including the provisions of paragraph (39) of that Article)" in the preceding paragraph is deemed to be replaced with "the provisions of that Article (excluding paragraphs (5) and (38))".
machine translation, not official
**第九項** 新租税特別措置法第七十条の四第三十四項及び第七十条の六第三十九項の規定は、附則第一条第五号に定める日以後の期間に対応する利子税について適用し、同日前の期間に対応する利子税については、なお従前の例による。
suppl-4211-13/art-66/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-9
The provisions of Article 70-4, paragraph (34) and Article 70-6, paragraph (39) of the New Act on Special Measures Concerning Taxation apply to interest tax corresponding to the period on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern interest tax corresponding to the period before that date.
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### 第六十七条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4211-13/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-67
**第一項** 新租税特別措置法第七十六条第三項の規定は、同項に規定する特定農業法人が附則第一条第五号に定める日以後に同項に規定する農地の取得をする場合における当該農地の所有権の移転の登記に係る登録免許税について適用し、同日前に旧租税特別措置法第七十六条第二項に規定する特定農業法人が、同項に規定する特定遊休農地の取得をした場合における当該特定遊休農地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4211-13/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-67/par-1
The provisions of Article 76, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of farmland prescribed in that paragraph in the case where a specified agricultural corporation prescribed in that paragraph acquires that farmland on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of specified idle farmland prescribed in Article 76, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a specified agricultural corporation prescribed in that paragraph acquired that specified idle farmland before that date.
machine translation, not official
**第二項** 農業協同組合、農業協同組合連合会、森林組合、森林組合連合会、水産業協同組合又は中小企業等協同組合が、平成二十年九月三十日までに旧租税特別措置法第七十八条に規定する農林漁業者に対して行った貸付けに係る債権を担保するために受ける抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-4211-13/art-67/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-67/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-67/par-2
The provisions then in force continue to govern registration and license tax on the registration of the creation of a mortgage that an agricultural cooperative, federation of agricultural cooperatives, forestry cooperative, federation of forestry cooperatives, fishery cooperative or small and medium sized enterprise cooperative receives to secure a claim pertaining to a loan it made by September 30, 2008 to a person engaged in agriculture, forestry or fisheries prescribed in Article 78 of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
**第三項** 新租税特別措置法第八十条第一項の規定は、附則第一条第二号に定める日以後にされる同項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税について適用し、同日前にされた旧租税特別措置法第八十条第一項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4211-13/art-67/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-67/par-3
The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the matters listed in the items of that paragraph pertaining to the certification prescribed in that paragraph that is granted on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the certification prescribed in that paragraph that was granted before that date.
machine translation, not official
**第四項** 新租税特別措置法第八十一条第一項の規定は、株式会社が、施行日以後に新設分割又は吸収分割により不動産に関する権利を取得する場合の同項各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前に新設分割又は吸収分割により不動産に関する権利を取得した場合の旧租税特別措置法第八十一条第一項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4211-13/art-67/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-67/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-67/par-4
The provisions of Article 81, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the matters listed in the items of that paragraph in the case where a stock company acquires rights concerning real property through an incorporation-type company split or absorption-type company split on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 81, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where rights concerning real property were acquired through an incorporation-type company split or absorption-type company split before the Effective Date.
machine translation, not official
**第五項** 株式会社が、平成二十年三月三十一日までに新設分割又は吸収分割により旧租税特別措置法第八十一条第三項の表の各号の上欄に掲げる権利を取得した場合における当該権利に係る登記又は登録に係る登録免許税については、なお従前の例による。
suppl-4211-13/art-67/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-67/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-67/par-5
The provisions then in force continue to govern registration and license tax on the registration or recording pertaining to the rights listed in the left-hand column of the items of the table in Article 81, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where a stock company acquired those rights through an incorporation-type company split or absorption-type company split by March 31, 2008.
machine translation, not official
**第六項** 新租税特別措置法第八十一条第二項の規定は、株式会社が、施行日以後に新設分割又は吸収分割を行う場合における同項各号に掲げる仮登記に係る登録免許税について適用し、施行日前に新設分割又は吸収分割を行った場合における旧租税特別措置法第八十一条第四項各号に掲げる仮登記に係る登録免許税については、なお従前の例による。
suppl-4211-13/art-67/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-67/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-67/par-6
The provisions of Article 81, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the provisional registrations listed in the items of that paragraph in the case where a stock company carries out an incorporation-type company split or absorption-type company split on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the provisional registrations listed in the items of Article 81, paragraph (4) of the Former Act on Special Measures Concerning Taxation in the case where an incorporation-type company split or absorption-type company split was carried out before the Effective Date.
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**第七項** 新租税特別措置法第八十一条第三項の規定は、株式会社が、施行日以後に新設分割又は吸収分割を行う場合における同項各号に掲げる登記に係る登録免許税について適用し、施行日前に新設分割又は吸収分割を行った場合における旧租税特別措置法第八十一条第六項各号に掲げる登記に係る登録免許税については、なお従前の例による。
suppl-4211-13/art-67/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-67/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-67/par-7
The provisions of Article 81, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registrations listed in the items of that paragraph in the case where a stock company carries out an incorporation-type company split or absorption-type company split on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registrations listed in the items of Article 81, paragraph (6) of the Former Act on Special Measures Concerning Taxation in the case where an incorporation-type company split or absorption-type company split was carried out before the Effective Date.
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**第八項** 株式会社が平成二十一年三月三十一日までに新設分割又は吸収分割を行った場合において、旧租税特別措置法第八十一条第九項の規定により読み替えて適用される旧租税特別措置法第七十九条第一項に規定する勧告若しくは指示若しくは認定、旧租税特別措置法第八十条第一項に規定する認定又は旧租税特別措置法第八十条の二第一項に規定する認定であって同日までになされたものに係る旧租税特別措置法第七十九条第一項第五号、第八十条第一項第五号又は第八十条の二第一項第四号若しくは第六号（同条第二項において準用する場合を含む。）に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4211-13/art-67/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-67/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-67/par-8
If a stock company carried out an incorporation-type company split or absorption-type company split by March 31, 2009, the provisions then in force continue to govern registration and license tax on the registration of the matters listed in Article 79, paragraph (1), item (v), Article 80, paragraph (1), item (v), or Article 80-2, paragraph (1), item (iv) or (vi) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) of the Former Act on Special Measures Concerning Taxation pertaining to a recommendation, instruction or certification prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation as applied with the relevant terms and phrases replaced pursuant to the provisions of Article 81, paragraph (9) of the Former Act on Special Measures Concerning Taxation, the certification prescribed in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or the certification prescribed in Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which was made by that date.
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**第九項** 旧租税特別措置法第八十二条の三第一項に規定する特定外貿埠頭管理運営者が、平成二十一年三月三十一日までに同項に規定する指定法人から同項に規定する外貿埠頭業務用不動産の出資を受けた場合には、当該出資に伴う当該外貿埠頭業務用不動産の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4211-13/art-67/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-67/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-67/par-9
If a specified foreign trade wharf management operator prescribed in Article 82-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation received, by March 31, 2009, a capital contribution of real property for foreign trade wharf operations prescribed in that paragraph from a designated corporation prescribed in that paragraph, the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of that real property for foreign trade wharf operations accompanying that capital contribution.
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**第十項** 旧租税特別措置法第八十三条第四項に規定する整備事業区域内の土地に関する権利を有していた者が、平成二十年三月三十一日までに同条第二項に規定する国土交通大臣の認定を受けた同項に規定する認定民間都市再生事業計画に基づき取得をする同条第四項の土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4211-13/art-67/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-67/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-67/par-10
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of the land referred to in Article 83, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a person who held rights concerning land within the improvement project area prescribed in Article 83, paragraph (4) of the Former Act on Special Measures Concerning Taxation acquires under a certified private urban reconstruction project plan prescribed in paragraph (2) of that Article for which the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph was obtained by March 31, 2008.
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**第十一項** 新租税特別措置法第八十四条の五の規定は、平成二十二年一月一日以後に電子情報処理組織を使用して同条各号に掲げる登記の申請を行う場合における当該登記に係る登録免許税について適用し、同日前に電子情報処理組織を使用して旧租税特別措置法第八十四条の五各号に掲げる登記の申請を行った場合における当該登記に係る登録免許税については、なお従前の例による。
suppl-4211-13/art-67/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-67/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-67/par-11
The provisions of Article 84-5 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registrations listed in the items of that Article in the case where an application for that registration is filed on or after January 1, 2010 using an electronic data processing system, and the provisions then in force continue to govern registration and license tax on the registrations listed in the items of Article 84-5 of the Former Act on Special Measures Concerning Taxation in the case where an application for that registration was filed before that date using an electronic data processing system.
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### 第六十八条（地方道路税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Local Road Tax
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suppl-4211-13/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-68
**第一項** 施行日前に課した、又は課すべきであった地方道路税については、なお従前の例による。
suppl-4211-13/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-68/par-1
The provisions then in force continue to govern local road tax that was imposed, or should have been imposed, before the Effective Date.
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**第二項** 施行日前に旧租税特別措置法第八十九条の二第一項、第八十九条の三第一項、第八十九条の四第一項、第九十条第一項又は第九十条の二第一項の規定により地方道路税の免除を受けた揮発油は、施行日以後に新租税特別措置法第八十九条の二第一項、第八十九条の三第一項、第八十九条の四第一項、第九十条第一項又は第九十条の二第一項の規定により地方揮発油税の免除を受けたものとみなして、新租税特別措置法第八十九条の二第四項、第八十九条の三第五項（新租税特別措置法第八十九条の四第三項において準用する場合を含む。）、第八十九条の四第二項において準用する揮発油税法（昭和三十二年法律第五十五号）第十四条の二第七項、新租税特別措置法第九十条第五項（新租税特別措置法第九十条の二第三項において準用する場合を含む。）又は第九十条の二第二項において準用する揮発油税法第十四条の二第七項の規定を適用する。
suppl-4211-13/art-68/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-68/par-2
Gasoline for which exemption from local road tax was granted before the Effective Date pursuant to the provisions of Article 89-2, paragraph (1), Article 89-3, paragraph (1), Article 89-4, paragraph (1), Article 90, paragraph (1) or Article 90-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to have been granted exemption from local gasoline tax on or after the Effective Date pursuant to the provisions of Article 89-2, paragraph (1), Article 89-3, paragraph (1), Article 89-4, paragraph (1), Article 90, paragraph (1) or Article 90-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 89-2, paragraph (4) of the New Act on Special Measures Concerning Taxation, Article 89-3, paragraph (5) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 89-4, paragraph (3) of the New Act on Special Measures Concerning Taxation), Article 14-2, paragraph (7) of the Gasoline Tax Act (Act No. 55 of 1957) as applied mutatis mutandis pursuant to Article 89-4, paragraph (2) of the New Act on Special Measures Concerning Taxation, Article 90, paragraph (5) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 90-2, paragraph (3) of the New Act on Special Measures Concerning Taxation), or Article 14-2, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to Article 90-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply.
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### 第六十九条（利子税等の割合の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Rates of Interest Tax, etc.
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suppl-4211-13/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-69
**第一項** 新租税特別措置法第九十三条第四項の規定（新租税特別措置法第七十条の四第三十四項及び第七十条の六第三十九項に係る部分に限る。）は、附則第一条第五号に定める日以後の期間に対応する利子税について適用し、同日前の期間に対応する利子税については、なお従前の例による。
suppl-4211-13/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-69/par-1
The provisions of Article 93, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 70-4, paragraph (34) and Article 70-6, paragraph (39) of the New Act on Special Measures Concerning Taxation) apply to interest tax corresponding to the period on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern interest tax corresponding to the period before that date.
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**第二項** 施行日から附則第一条第五号に定める日の前日までの間における新租税特別措置法第九十三条第四項の規定の適用については、同項中「第七十条の四第三十四項及び第七十条の六第三十九項」とあるのは、「第七十条の四第二十九項及び第七十条の六第三十五項」とする。
suppl-4211-13/art-69/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-69/par-2
With regard to the application of the provisions of Article 93, paragraph (4) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (v) of the Supplementary Provisions, the phrase "Article 70-4, paragraph (34) and Article 70-6, paragraph (39)" in that paragraph is deemed to be replaced with "Article 70-4, paragraph (29) and Article 70-6, paragraph (35)".
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### 第七十一条（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
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suppl-4211-13/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-71
**第一項** 第七条の規定による改正後の所得税法等の一部を改正する法律附則第四十三条第五項の規定は、平成二十一年分以後の所得税について適用する。
suppl-4211-13/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-71/par-1
The provisions of Article 43, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by Article 7 apply to income tax for 2009 and subsequent years.
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### 第百一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4211-13/art-101 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-101 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-101
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4211-13/art-101/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-101/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4211-13/art-102 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-102 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-102
**第一項** この法律の公布の日が附則第一条本文に規定する日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
suppl-4211-13/art-102/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-102/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-102/par-1
Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after the date prescribed in the main clause of Article 1 of the Supplementary Provisions (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.
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### 第百三条
suppl-4211-13/art-103 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-103
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4211-13/art-103/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-103/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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### 第百四条（税制の抜本的な改革に係る措置） — Measures for the Fundamental Reform of the Tax System
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suppl-4211-13/art-104 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-104 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-104
**第一項** 政府は、基礎年金の国庫負担割合の二分の一への引上げのための財源措置並びに年金、医療及び介護の社会保障給付並びに少子化に対処するための施策に要する費用の見通しを踏まえつつ、平成二十年度を含む三年以内の景気回復に向けた集中的な取組により経済状況を好転させることを前提として、遅滞なく、かつ、段階的に消費税を含む税制の抜本的な改革を行うため、平成二十三年度までに必要な法制上の措置を講ずるものとする。この場合において、当該改革は、二千十年代（平成二十二年から令和元年までの期間をいう。）の半ばまでに持続可能な財政構造を確立することを旨とするものとする。
suppl-4211-13/art-104/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-104/par-1
The government is to take the necessary legislative measures by fiscal 2011 in order to carry out, without delay and in stages, a fundamental reform of the tax system including the consumption tax, on the premise that economic conditions are improved through concentrated efforts toward economic recovery within three years including fiscal 2008, while taking into account the financial measures for raising the national treasury's share of the cost of the basic pension to one half and the projected costs of social security benefits for pensions, medical care, and long-term care and of measures for addressing the declining birthrate. In such a case, the reform is to aim at establishing a sustainable fiscal structure by the middle of the 2010s (meaning the period from 2010 to 2019).
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**第二項** 前項の改革を具体的に実施するための施行期日等を法制上定めるに当たっては、景気回復過程の状況、国際経済の動向等を見極め、予期せざる経済変動にも柔軟に対応できる仕組みとするものとし、当該改革は、不断に行政改革を推進すること及び歳出の無駄の排除を徹底することに一段と注力して行われるものとする。
suppl-4211-13/art-104/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-104/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-104/par-2
In providing by law for the effective date and other matters in order to specifically implement the reform referred to in the preceding paragraph, a mechanism is to be put in place that can respond flexibly to unforeseen economic fluctuations, after ascertaining the state of the economic recovery process, trends in the international economy, and other circumstances, and the reform is to be carried out with even greater effort devoted to continuously promoting administrative reform and thoroughly eliminating wasteful expenditure.
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**第三項** 第一項の措置は、次に定める基本的方向性により検討を加え、その結果に基づいて講じられるものとする。
suppl-4211-13/art-104/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-104/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-104/par-3
The measures referred to in paragraph (1) are to be taken after examination in accordance with the basic directions set out below and based on the results of that examination:
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**一** 個人所得課税については、格差の是正及び所得再分配機能の回復の観点から、各種控除及び税率構造を見直し、最高税率及び給与所得控除の上限の調整等により高所得者の税負担を引き上げるとともに、給付付き税額控除（給付と税額控除を適切に組み合わせて行う仕組みその他これに準ずるものをいう。）の検討を含む歳出面も合わせた総合的な取組の中で子育て等に配慮して中低所得者世帯の負担の軽減を検討すること並びに金融所得課税の一体化を更に推進すること。
suppl-4211-13/art-104/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-104/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-104/par-3/item-1
for individual income taxation, from the perspective of correcting disparities and restoring the income redistribution function, to review the various deductions and the tax rate structure and raise the tax burden on high-income earners through adjustments to the top tax rate and to the upper limit of the salary income deduction and other means, and also to consider reducing the burden on low- and middle-income households with consideration for child-rearing and the like as part of comprehensive efforts that also cover the expenditure side, including consideration of a refundable tax credit (meaning a mechanism that appropriately combines benefits and tax credits, or any other mechanism equivalent thereto), and to further promote the integration of the taxation of financial income;
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**二** 法人課税については、国際的整合性の確保及び国際競争力の強化の観点から、社会保険料を含む企業の実質的な負担に留意しつつ、課税ベース（課税標準とされるべきものの範囲をいう。第五号において同じ。）の拡大とともに、法人の実効税率の引下げを検討すること。
suppl-4211-13/art-104/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-104/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-104/par-3/item-2
for corporate taxation, from the perspective of ensuring international consistency and strengthening international competitiveness, to consider lowering the effective corporate tax rate together with broadening the taxable base (meaning the scope of what is to be the tax base; the same applies in item (v)), while paying attention to the actual burden on businesses including social insurance premiums;
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**三** 消費課税については、その負担が確実に国民に還元されることを明らかにする観点から、消費税の全額が制度として確立された年金、医療及び介護の社会保障給付並びに少子化に対処するための施策に要する費用に充てられることが予算及び決算において明確化されることを前提に、消費税の税率を検討すること。その際、歳出面も合わせた視点に立って複数税率の検討等の総合的な取組を行うことにより低所得者への配慮について検討すること。
suppl-4211-13/art-104/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-104/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-104/par-3/item-3
for consumption taxation, from the perspective of making it clear that the burden is reliably returned to the public, to consider the consumption tax rate on the premise that it is made clear in the budget and in the settlement of accounts that the full amount of the consumption tax is applied to the costs of institutionally established social security benefits for pensions, medical care, and long-term care and of measures for addressing the declining birthrate. In doing so, to consider giving consideration to low-income earners by making comprehensive efforts, such as considering multiple tax rates, from a viewpoint that also covers the expenditure side;
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**四** 自動車関係諸税については、簡素化を図るとともに、厳しい財政事情、環境に与える影響等を踏まえつつ、税制の在り方及び暫定税率（租税特別措置法及び地方税法（昭和二十五年法律第二百二十六号）附則に基づく特例による税率をいう。）を含む税率の在り方を総合的に見直し、負担の軽減を検討すること。
suppl-4211-13/art-104/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-104/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-104/par-3/item-4
for the various automobile-related taxes, to comprehensively review the structure of the taxes and the structure of the tax rates, including the provisional tax rates (meaning the tax rates under special provisions based on the Act on Special Measures Concerning Taxation and the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950)), while simplifying them and taking into account the severe fiscal situation, their impact on the environment, and other factors, and to consider reducing the burden;
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**五** 資産課税については、格差の固定化の防止、老後における扶養の社会化の進展への対処等の観点から、相続税の課税ベース、税率構造等を見直し、負担の適正化を検討すること。
suppl-4211-13/art-104/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-104/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-104/par-3/item-5
for asset taxation, from the perspective of preventing disparities from becoming entrenched, responding to the progress of the socialization of support in old age, and other considerations, to review the taxable base, the tax rate structure, and other aspects of the inheritance tax and to consider making the burden appropriate;
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**六** 納税者番号制度の導入の準備を含め、納税者の利便の向上及び課税の適正化を図ること。
suppl-4211-13/art-104/par-3/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-104/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-104/par-3/item-6
to improve convenience for taxpayers and ensure proper taxation, including preparing for the introduction of a taxpayer identification number system;
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**七** 地方税制については、地方分権の推進及び国と地方を通じた社会保障制度の安定財源の確保の観点から、地方消費税の充実を検討するとともに、地方法人課税の在り方を見直すことにより、税源の偏在性が小さく、税収が安定的な地方税体系の構築を進めること。
suppl-4211-13/art-104/par-3/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-104/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-104/par-3/item-7
for local taxation, from the perspective of promoting decentralization and of securing stable financial resources for the social security system across the national and local governments, to consider enhancing the local consumption tax and, by reviewing the structure of local corporate taxation, to advance the building of a local tax system with little uneven distribution of tax sources and with stable tax revenue;
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**八** 低炭素化を促進する観点から、税制全体のグリーン化（環境への負荷の低減に資するための見直しをいう。）を推進すること。
suppl-4211-13/art-104/par-3/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-104/par-3/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-104/par-3/item-8
from the perspective of promoting low-carbon development, to promote the greening of the tax system as a whole (meaning reviews that contribute to reducing the burden on the environment).
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## 附 則 平成二一年四月三〇日法律第二九号
suppl-4211-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-29 · https://japanlaw.org/l/332AC0000000026/suppl-4211-29
### 第一条（施行期日） — Effective Date
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suppl-4211-29/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-29/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-29/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4211-29/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-29/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-29/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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### 第十九条（租税特別措置法の一部改正に伴う調整規定） — Adjustment Provisions Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4211-29/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-29/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4211-29/art-19
**第一項** 施行日が株式会社企業再生支援機構法の施行の日前である場合には、前条中「第八十四条の六第三項を同条第四項とし、同条第二項の次」とあるのは「第八十四条の六」と、同法附則第六条中「第八十四条の六」とあるのは「第八十四条の六第三項を同条第四項とし、同条第二項の次」とする。
suppl-4211-29/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-29/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-29/art-19/par-1
If the Effective Date falls before the date on which the Act on Enterprise Turnaround Initiative Corporation of Japan comes into effect, the phrase "renumbering Article 84-6, paragraph (3) as paragraph (4) of that Article, and after paragraph (2) of that Article" in the preceding Article is deemed to be replaced with "Article 84-6", and the phrase "Article 84-6" in Article 6 of the Supplementary Provisions of that Act is deemed to be replaced with "renumbering Article 84-6, paragraph (3) as paragraph (4) of that Article, and after paragraph (2) of that Article".
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## 附 則 平成二一年六月二四日法律第五七号
suppl-4211-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-57 · https://japanlaw.org/l/332AC0000000026/suppl-4211-57
### 第一条（施行期日） — Effective Date
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suppl-4211-57/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-57/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-57/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4211-57/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-57/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-57/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成二一年六月二六日法律第六一号
suppl-4211-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61
### 第一条（施行期日） — Effective Date
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suppl-4211-61/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4211-61/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-1/par-1
This Act comes into effect on the date of promulgation.
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### 第二条（試験研究を行った場合の所得税額の特別控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Special Income Tax Credit Where Experimental Research Is Conducted
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suppl-4211-61/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第十条の二の規定は、平成二十二年分以後の所得税について適用する。
suppl-4211-61/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-2/par-1
The provisions of Article 10-2 of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 2010 and subsequent years.
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### 第三条（所得税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Income Tax
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suppl-4211-61/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-3
**第一項** 新法第十条の七の規定は、平成二十二年分以後の所得税について適用する。
suppl-4211-61/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-3/par-1
The provisions of Article 10-7 of the New Act apply to income tax for 2010 and subsequent years.
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### 第四条（試験研究を行った場合の法人税額の特別控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Special Corporation Tax Credit Where Experimental Research Is Conducted
caption: machine translation, not official
suppl-4211-61/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-4
**第一項** 新法第四十二条の四の二の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の平成二十一年四月一日以後に開始する事業年度分の法人税について適用する。
suppl-4211-61/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-4/par-1
The provisions of Article 42-4-2 of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after April 1, 2009.
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### 第五条（法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax
caption: machine translation, not official
suppl-4211-61/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-5
**第一項** 新法第四十二条の十二の規定は、法人の平成二十一年四月一日以後に開始する事業年度分の法人税について適用する。
suppl-4211-61/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-5/par-1
The provisions of Article 42-12 of the New Act apply to corporation tax of a corporation for business years beginning on or after April 1, 2009.
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### 第六条（交際費等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. from Deductible Expenses
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suppl-4211-61/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-6
**第一項** 新法第六十一条の四第一項の規定は、法人の平成二十一年四月一日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4211-61/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-6/par-1
The provisions of Article 61-4, paragraph (1) of the New Act apply to corporation tax of a corporation for business years ending on or after April 1, 2009, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before that date.
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### 第七条（連結法人が試験研究を行った場合の法人税額の特別控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research
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suppl-4211-61/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-7
**第一項** 新法第六十八条の九の二の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下同じ。）が平成二十一年四月一日以後に開始する連結事業年度分の法人税について適用する。
suppl-4211-61/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-7/par-1
The provisions of Article 68-9-2 of the New Act apply to corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter) begins on or after April 1, 2009.
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### 第八条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax of Consolidated Corporations
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suppl-4211-61/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-8
**第一項** 新法第六十八条の十五の二の規定は、連結法人の連結親法人事業年度が平成二十一年四月一日以後に開始する連結事業年度分の法人税について適用する。
suppl-4211-61/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-8/par-1
The provisions of Article 68-15-2 of the New Act apply to corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year begins on or after April 1, 2009.
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### 第九条（連結法人の交際費等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. of Consolidated Corporations from Deductible Expenses
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suppl-4211-61/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-9
**第一項** 新法第六十八条の六十六第一項の規定は、連結法人の連結親法人事業年度が平成二十一年四月一日以後に終了する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が同日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4211-61/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-9/par-1
The provisions of Article 68-66, paragraph (1) of the New Act apply to corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year ends on or after April 1, 2009, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year ended before that date.
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### 第十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4211-61/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-10
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4211-61/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-10/par-1
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二一年六月二六日法律第六三号
suppl-4211-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-63 · https://japanlaw.org/l/332AC0000000026/suppl-4211-63
### 第一条（施行期日） — Effective Date
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suppl-4211-63/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-63/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-63/art-1
**第一項** この法律は、公布の日から起算して四月を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4211-63/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-63/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-63/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding four months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 略
suppl-4211-63/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-63/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-63/art-1/par-1/item-1
Omitted
machine translation, not official
**二** 附則第八条の規定 我が国における産業活動の革新等を図るための産業活力再生特別措置法等の一部を改正する法律（平成二十一年法律第二十九号）の施行の日又はこの法律の公布の日のいずれか遅い日
suppl-4211-63/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-63/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-63/art-1/par-1/item-2
the provisions of Article 8 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. to Promote Innovation, etc. in Industrial Activities in Japan (Act No. 29 of 2009) comes into effect or the date of promulgation of this Act, whichever is later.
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## 附 則 平成二一年七月一〇日法律第七四号
suppl-4211-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-74 · https://japanlaw.org/l/332AC0000000026/suppl-4211-74
### 第一条（施行期日） — Effective Date
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suppl-4211-74/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-74/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-74/art-1
**第一項** この法律は、公布の日から起算して一年六月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
suppl-4211-74/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-74/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-74/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding one year and six months from the date of promulgation (hereinafter referred to as "the Effective Date").
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## 附 則 平成二二年三月三一日法律第六号
suppl-4221-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4221-6/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1
**第一項** この法律は、平成二十二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4221-6/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1
This Act comes into effect on April 1, 2010; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 次に掲げる規定 平成二十二年六月一日
suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-1
the following provisions: June 1, 2010
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**イからレまで** 略
suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-1/sub-1
Omitted
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**ソ** 第十八条中租税特別措置法の目次の改正規定（「第七十条の十二」を「第七十条の十三」に改める部分に限る。）、同法第五条の二第五項第四号の改正規定（「規定する条約」の下に「その他の我が国が締結した国際約束」を、「締約国」の下に「又は締約者」を加え、「条約相手国」を「条約相手国等」に改める部分に限る。）、同項第五号の改正規定、同法第九条の四の二（見出しを含む。）の改正規定、同法第九条の五第一項の改正規定、同法第三十七条の十一の三第八項の改正規定、同法第四十二条の二第二項第一号の改正規定、同法第四十二条の三（見出しを含む。）の改正規定（同条第一項第二号中「規定する報告書」の下に「、第三十七条の十四第十五項に規定する報告書」を加える部分並びに同項第五号及び第六号に係る部分を除く。）、同法第六十六条の四第十二項の改正規定（「十万円」を「三十万円」に改める部分に限る。）、同条第十九項の改正規定（同項を同条第十八項とする部分を除く。）、同法第六十六条の四の二第一項の改正規定（「条約相手国」を「条約相手国等」に改める部分に限る。）、同法第六十八条の八十八第十一項の改正規定、同条第十九項の改正規定、同法第六十八条の八十八の二第一項の改正規定、同法第四章中第七十条の十二の次に一条を加える改正規定、同法第八十六条の二の改正規定、同法第八十七条の八の改正規定、同法第八十八条の七の改正規定、同法第八十九条の二の改正規定、同法第八十九条の三の改正規定、同法第八十九条の四の改正規定、同法第九十条の改正規定、同法第九十条の二の改正規定、同法第九十条の四の改正規定（同条第一項に係る部分を除く。）、同法第九十条の四の二の改正規定、同法第九十条の四の三の改正規定、同法第九十条の五の改正規定（同条第一項に係る部分を除く。）、同法第九十条の六の改正規定（同条第一項に係る部分を除く。）、同法第九十条の六の二の改正規定及び同法第九十条の七の改正規定並びに附則第五十条、第七十二条及び第百二十四条第七項から第九項までの規定
suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-1/sub-2
the provisions in Article 18 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 70-12" with "Article 70-13"), amending Article 5-2, paragraph (5), item (iv) of that Act (limited to the part adding "or any other international agreement concluded by Japan" after "the treaty prescribed", adding "or contracting party" after "contracting state", and replacing "treaty partner state" with "treaty partner state, etc."), amending item (v) of that paragraph, amending Article 9-4-2 of that Act (including its heading), amending Article 9-5, paragraph (1) of that Act, amending Article 37-11-3, paragraph (8) of that Act, amending Article 42-2, paragraph (2), item (i) of that Act, amending Article 42-3 of that Act (including its heading) (excluding the part adding ", the report prescribed in Article 37-14, paragraph (15)" after "the report prescribed" in paragraph (1), item (ii) of that Article and the part concerning items (v) and (vi) of that paragraph), amending Article 66-4, paragraph (12) of that Act (limited to the part replacing "100,000 yen" with "300,000 yen"), amending paragraph (19) of that Article (excluding the part renumbering that paragraph as paragraph (18) of that Article), amending Article 66-4-2, paragraph (1) of that Act (limited to the part replacing "treaty partner state" with "treaty partner state, etc."), amending Article 68-88, paragraph (11) of that Act, amending paragraph (19) of that Article, amending Article 68-88-2, paragraph (1) of that Act, adding one Article after Article 70-12 in Chapter IV of that Act, amending Article 86-2 of that Act, amending Article 87-8 of that Act, amending Article 88-7 of that Act, amending Article 89-2 of that Act, amending Article 89-3 of that Act, amending Article 89-4 of that Act, amending Article 90 of that Act, amending Article 90-2 of that Act, amending Article 90-4 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 90-4-2 of that Act, amending Article 90-4-3 of that Act, amending Article 90-5 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 90-6 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 90-6-2 of that Act, and amending Article 90-7 of that Act, and the provisions of Articles 50 and 72 and Article 124, paragraphs (7) through (9) of the Supplementary Provisions.
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**二** 第十八条中租税特別措置法第十三条第五項第三号の改正規定、同法第四十六条の二第三項第三号の改正規定及び同法第六十八条の三十一第三項第三号の改正規定並びに附則第五十七条第四項、第七十九条第四項及び第百十二条第四項の規定 平成二十二年七月一日
suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-2
the provisions in Article 18 amending Article 13, paragraph (5), item (iii) of the Act on Special Measures Concerning Taxation, amending Article 46-2, paragraph (3), item (iii) of that Act and amending Article 68-31, paragraph (3), item (iii) of that Act, and the provisions of Article 57, paragraph (4), Article 79, paragraph (4) and Article 112, paragraph (4) of the Supplementary Provisions: July 1, 2010;
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**三** 次に掲げる規定 平成二十二年十月一日
suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-3
the following provisions: October 1, 2010
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**イからチまで** 略
suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**リ** 第十八条中租税特別措置法第二条第二項の改正規定（同項第十号の七に係る部分を除く。）、同法第三条の三第五項の改正規定、同法第六条第三項の改正規定（「、第八十一条の十四第一項及び第百条第一項」を「及び第八十一条の十四第一項」に改める部分に限る。）、同法第八条の三第五項の改正規定、同法第九条の二第四項の改正規定、同法第三十七条の十第三項第二号の改正規定、同法第三十七条の十四の二第五項第三号の改正規定、同法第四十一条の九第四項の改正規定、同法第四十一条の十二第四項の改正規定、同法第四十二条の四第十六項の改正規定、同法第四十七条第四項の改正規定（「第六十八条の三十四第三項」を「第六十八条の三十四第一項」に、「同条第三項」を「同条第一項」に改める部分及び同項を同条第二項とする部分を除く。）、同法第四十七条の二第二項及び第四十八条第二項の改正規定、同法第五十二条の二の改正規定（同条第一項に係る部分を除く。）、同法第五十二条の三の改正規定、同法第五十五条の改正規定（同条第一項中「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分、同項の表の第三号及び第四号に係る部分、同条第二項第一号に係る部分並びに同条第九項中「百分の百」を「百分の九十」に改める部分を除く。）、同法第五十五条の五の改正規定（同条第一項中「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同法第五十五条の六の改正規定、同法第五十五条の七の改正規定（同条第一項中「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同法第五十六条の改正規定、同法第五十七条の五の改正規定、同法第五十七条の六の改正規定、同法第五十七条の八の改正規定、同法第五十七条の九の改正規定、同法第五十七条の十第一項の改正規定（「除く」の下に「。次項において同じ」を、「残額」の下に「。次項において同じ。」を加える部分に限る。）、同条第二項の改正規定、同項を同条第三項とし、同条第一項の次に一項を加える改正規定、同法第五十八条の改正規定（同条第一項に係る部分及び同条第二項中「平成二十二年三月三十一日」を「平成二十五年三月三十一日」に改める部分を除く。）、同法第六十一条の三第一項の改正規定、同法第六十二条第一項の改正規定（「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分及び「、第四十二条の十一第五項」を削る部分を除く。）、同法第六十二条の三の改正規定（同条第一項中「、第四十二条の十一第五項」を削る部分、同条第八項中「、第四十二条の十一第五項」を削る部分及び同条第十一項に係る部分を除く。）、同法第六十三条第一項の改正規定（「、第四十二条の十一第五項」を削る部分を除く。）、同法第六十四条の改正規定、同法第六十四条の二の改正規定、同法第六十五条の改正規定、同法第六十五条の三第三項第四号の改正規定、同法第六十五条の四第三項第四号の改正規定、同法第六十五条の五の二の改正規定、同法第六十五条の七の改正規定、同法第六十五条の八の改正規定、同法第六十五条の十の改正規定、同法第六十五条の十一の改正規定、同法第六十五条の十二の改正規定、同法第六十五条の十三の改正規定、同法第六十五条の十四の改正規定、同法第六十六条の改正規定、同法第六十六条の二の改正規定、同法第六十六条の四の改正規定（同条第七項中「帳簿書類」を「書類として財務省令で定めるもの」に改め、「をいう」の下に「。次項において同じ」を加え、「次項、第九項及び第十二項第二号において同じ。」を削る部分、同条第九項中「帳簿書類又は」を「財務省令で定めるもの又は」に改める部分、同条第十二項中「十万円」を「三十万円」に改める部分及び同条第十九項中「締約国」の下に「又は締約者」を加え、「条約相手国」を「条約相手国等」に改める部分を除く。）、同法第六十六条の四の二第一項の改正規定（「条約相手国」を「条約相手国等」に改める部分を除く。）、同法第六十六条の五の改正規定、同法第六十六条の八第二項の改正規定（「この項及び次項」を「第三項まで」に改め、「「次項」の下に「及び第三項」を加える部分に限る。）、同条第六項の改正規定（「第六十八条の九十二第五項」を「第六十八条の九十二第六項」に改める部分、「第三項の」を「第四項の」に改める部分及び「同条第五項」を「同条第六項」に、「同条第三項第二号」を「同条第四項第二号」に改め、同項を同条第七項とする部分を除く。）、同条第七項の次に六項を加える改正規定（第十項に係る部分に限る。）、同条第五項の改正規定（「有する特定外国子会社等」を「有する外国法人」に改める部分、「第三項」を「第四項」に改める部分、同項第三号中「特定外国子会社等」を「外国法人」に改める部分及び同項を同条第六項とする部分を除く。）、同条第二項の次に一項を加える改正規定、同法第六十六条の九の四第二項の改正規定（「この項及び次項」を「第三項まで」に改め、「「次項」の下に「及び第三項」を加える部分に限る。）、同条第六項の次に六項を加える改正規定（第九項に係る部分に限る。）、同条第二項の次に一項を加える改正規定、同法第六十六条の十三第一項の改正規定（同項ただし書中「ただし、」の下に「清算中に終了する事業年度及び」を加える部分に限る。）、同法第六十七条の四の改正規定、同法第六十七条の六第一項の改正規定、同法第六十七条の十四第六項の改正規定、同法第六十七条の十五第七項の改正規定、同法第六十八条の二の三（見出しを含む。）の改正規定、同法第六十八条の三の改正規定、同法第六十八条の三の二第六項の改正規定、同法第六十八条の三の三第六項の改正規定、同法第六十八条の三の四を削る改正規定、同法第六十八条の三の五を同法第六十八条の三の四とする改正規定、同法第六十八条の九の改正規定（同条第一項に係る部分、同条第九項に係る部分及び同条第十一項に係る部分を除く。）、同法第六十八条の九の二の改正規定、同法第六十八条の十第九項の改正規定、同法第六十八条の十一第七項の改正規定、同法第六十八条の十二第九項の改正規定、同法第六十八条の十三第五項の改正規定、同法第六十八条の十四第七項の改正規定、同法第六十八条の三十四第四項の改正規定（「第四十七条第三項」を「第四十七条第一項」に、「同条第三項」を「同条第一項」に改める部分及び同項を同条第二項とする部分を除く。）、同法第六十八条の三十五第二項及び第六十八条の三十六第二項の改正規定、同法第六十八条の四十の改正規定（同条第一項に係る部分を除く。）、同法第六十八条の四十一の改正規定、同法第六十八条の四十三の改正規定（同条第一項中「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分、同項の表の第三号及び第四号に係る部分並びに同条第八項中「百分の百」を「百分の九十」に改める部分を除く。）、同法第六十八条の四十四の改正規定（同条第一項中「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同法第六十八条の四十五の改正規定、同法第六十八条の四十六の改正規定（同条第一項中「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同法第六十八条の四十八の改正規定、同法第六十八条の五十三の改正規定、同法第六十八条の五十四の改正規定、同法第六十八条の五十五の改正規定、同法第六十八条の五十六の改正規定、同法第六十八条の五十八の改正規定、同法第六十八条の五十八の二の改正規定、同法第六十八条の五十九の改正規定（同条第一項中「（各連結事業年度終了の時における」を「（法人税法第二条第九号に規定する普通法人である連結親法人のうち各連結事業年度終了の時において」に、「法人税法第二条第九号に規定する普通法人及び」を「もの及び同法第六十六条第六項第二号に掲げる法人に該当するもの並びに」に改める部分を除く。）、同法第六十八条の六十一の改正規定（同条第一項に係る部分及び同条第二項中「平成二十二年三月三十一日」を「平成二十五年三月三十一日」に改める部分を除く。）、同法第六十八条の六十四の改正規定（同条第一項に係る部分を除く。）、同法第六十八条の六十五の改正規定、同法第六十八条の六十八第九項の改正規定（「、現物出資法人又は事後設立法人」を「又は現物出資法人」に改める部分に限る。）、同条第十項の改正規定、同法第六十八条の七十の改正規定、同法第六十八条の七十一の改正規定、同法第六十八条の七十二の改正規定、同法第六十八条の七十四第三項第四号の改正規定、同法第六十八条の七十五第三項第四号の改正規定、同法第六十八条の七十六の二の改正規定（同条第一項に係る部分を除く。）、同法第六十八条の七十八の改正規定、同法第六十八条の七十九の改正規定、同法第六十八条の八十一の改正規定、同法第六十八条の八十二の改正規定、同法第六十八条の八十三の改正規定、同法第六十八条の八十四の改正規定、同法第六十八条の八十五の改正規定、同法第六十八条の八十五の三の改正規定、同法第六十八条の八十五の四の改正規定、同法第六十八条の八十八第六項の改正規定（「第二条第四十三号」を「第二条第三十九号」に、「同条第四十四号」を「同条第四十号」に改める部分に限る。）、同法第六十八条の九十二第二項の改正規定（「この項及び次項」を「第三項まで」に改め、「「次項」の下に「及び第三項」を加える部分に限る。）、同条第六項の改正規定（「第六十六条の八第五項」を「第六十六条の八第六項」に改める部分、「第三項の」を「第四項の」に改める部分及び「同条第五項」を「同条第六項」に、「同条第三項第二号」を「同条第四項第二号」に改め、同項を同条第七項とする部分を除く。）、同条第七項の次に六項を加える改正規定（第十項に係る部分に限る。）、同条第五項の改正規定（「有する特定外国子会社等」を「有する外国法人」に改める部分、「第三項」を「第四項」に改める部分、同項第三号中「特定外国子会社等」を「外国法人」に改める部分及び同項を同条第六項とする部分を除く。）、同条第二項の次に一項を加える改正規定、同法第六十八条の九十三の四第二項の改正規定（「この項及び次項」を「第三項まで」に改め、「「次項」の下に「及び第三項」を加える部分に限る。）、同条第六項の次に六項を加える改正規定（第九項に係る部分に限る。）、同条第二項の次に一項を加える改正規定、同法第六十八条の百二の改正規定、同法第六十八条の百四第一項の改正規定、同法第六十八条の百九の二の改正規定並びに同法第八十八条の二第一項の改正規定（「平成二十二年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）並びに附則第四十四条、第七十四条、第七十九条第六項及び第八項から第十三項まで、第八十条、第八十一条、第八十二条第一項及び第四項、第八十三条、第八十四条第二項、第八十六条、第八十七条第一項、第八十八条第一項及び第二項、第八十九条、第九十条第七項、第九十一条第五項、第九十三条、第九十四条、第九十五条、第九十六条第三項、第九十七条、第九十九条から第百四条まで、第百五条第二項、第百六条、第百七条第三項、第百八条、第百九条、第百十二条第六項及び第八項から第十三項まで、第百十三条、第百十四条、第百十五条第一項及び第四項、第百十六条、第百十七条、第百十八条第一項、第百十九条第七項、第百二十条第五項、第百二十二条、第百二十三条、第百二十七条、第百三十五条から第百四十条まで並びに第百四十二条（銀行等の株式等の保有の制限等に関する法律第五十八条第三項の改正規定に限る。）の規定
suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-3/sub-2
the provisions in Article 18 amending Article 2, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the part concerning item (x)-7 of that paragraph), amending Article 3-3, paragraph (5) of that Act, amending Article 6, paragraph (3) of that Act (limited to the part replacing ", Article 81-14, paragraph (1) and Article 100, paragraph (1)" with "and Article 81-14, paragraph (1)"), amending Article 8-3, paragraph (5) of that Act, amending Article 9-2, paragraph (4) of that Act, amending Article 37-10, paragraph (3), item (ii) of that Act, amending Article 37-14-2, paragraph (5), item (iii) of that Act, amending Article 41-9, paragraph (4) of that Act, amending Article 41-12, paragraph (4) of that Act, amending Article 42-4, paragraph (16) of that Act, amending Article 47, paragraph (4) of that Act (excluding the part replacing "Article 68-34, paragraph (3)" with "Article 68-34, paragraph (1)" and "paragraph (3) of that Article" with "paragraph (1) of that Article", and the part renumbering that paragraph as paragraph (2) of that Article), amending Article 47-2, paragraph (2) and Article 48, paragraph (2) of that Act, amending Article 52-2 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 52-3 of that Act, amending Article 55 of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" in paragraph (1) of that Article, the part concerning items (iii) and (iv) of the table in that paragraph, the part concerning paragraph (2), item (i) of that Article, and the part replacing "100 percent" with "90 percent" in paragraph (9) of that Article), amending Article 55-5 of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" in paragraph (1) of that Article), amending Article 55-6 of that Act, amending Article 55-7 of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" in paragraph (1) of that Article), amending Article 56 of that Act, amending Article 57-5 of that Act, amending Article 57-6 of that Act, amending Article 57-8 of that Act, amending Article 57-9 of that Act, amending Article 57-10, paragraph (1) of that Act (limited to the part adding "; the same applies in the following paragraph" after "excluding" and adding "; the same applies in the following paragraph." after "remaining amount"), amending paragraph (2) of that Article, renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, amending Article 58 of that Act (excluding the part concerning paragraph (1) of that Article and the part replacing "March 31, 2010" with "March 31, 2013" in paragraph (2) of that Article), amending Article 61-3, paragraph (1) of that Act, amending Article 62, paragraph (1) of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" and the part deleting ", Article 42-11, paragraph (5)"), amending Article 62-3 of that Act (excluding the part deleting ", Article 42-11, paragraph (5)" in paragraph (1) of that Article, the part deleting ", Article 42-11, paragraph (5)" in paragraph (8) of that Article, and the part concerning paragraph (11) of that Article), amending Article 63, paragraph (1) of that Act (excluding the part deleting ", Article 42-11, paragraph (5)"), amending Article 64 of that Act, amending Article 64-2 of that Act, amending Article 65 of that Act, amending Article 65-3, paragraph (3), item (iv) of that Act, amending Article 65-4, paragraph (3), item (iv) of that Act, amending Article 65-5-2 of that Act, amending Article 65-7 of that Act, amending Article 65-8 of that Act, amending Article 65-10 of that Act, amending Article 65-11 of that Act, amending Article 65-12 of that Act, amending Article 65-13 of that Act, amending Article 65-14 of that Act, amending Article 66 of that Act, amending Article 66-2 of that Act, amending Article 66-4 of that Act (excluding the part replacing "books and documents" with "documents specified by Order of the Ministry of Finance", adding "; the same applies in the following paragraph" after "meaning", and deleting "the same applies in the following paragraph, paragraph (9) and paragraph (12), item (ii)." in paragraph (7) of that Article, the part replacing "books and documents or" with "those specified by Order of the Ministry of Finance or" in paragraph (9) of that Article, the part replacing "100,000 yen" with "300,000 yen" in paragraph (12) of that Article, and the part adding "or contracting party" after "contracting state" and replacing "treaty partner state" with "treaty partner state, etc." in paragraph (19) of that Article), amending Article 66-4-2, paragraph (1) of that Act (excluding the part replacing "treaty partner state" with "treaty partner state, etc."), amending Article 66-5 of that Act, amending Article 66-8, paragraph (2) of that Act (limited to the part replacing "this paragraph and the following paragraph" with "through paragraph (3)" and adding "and paragraph (3)" after ""the following paragraph"), amending paragraph (6) of that Article (excluding the part replacing "Article 68-92, paragraph (5)" with "Article 68-92, paragraph (6)", the part replacing "of paragraph (3)" with "of paragraph (4)", and the part replacing "paragraph (5) of that Article" with "paragraph (6) of that Article" and "paragraph (3), item (ii) of that Article" with "paragraph (4), item (ii) of that Article" and renumbering that paragraph as paragraph (7) of that Article), adding six paragraphs after paragraph (7) of that Article (limited to the part concerning paragraph (10)), amending paragraph (5) of that Article (excluding the part replacing "specified foreign subsidiary, etc. that holds" with "foreign corporation that holds", the part replacing "paragraph (3)" with "paragraph (4)", the part replacing "specified foreign subsidiary, etc." with "foreign corporation" in item (iii) of that paragraph, and the part renumbering that paragraph as paragraph (6) of that Article), adding one paragraph after paragraph (2) of that Article, amending Article 66-9-4, paragraph (2) of that Act (limited to the part replacing "this paragraph and the following paragraph" with "through paragraph (3)" and adding "and paragraph (3)" after ""the following paragraph"), adding six paragraphs after paragraph (6) of that Article (limited to the part concerning paragraph (9)), adding one paragraph after paragraph (2) of that Article, amending Article 66-13, paragraph (1) of that Act (limited to the part adding "business years ending during liquidation and" after "provided, however, that" in the proviso to that paragraph), amending Article 67-4 of that Act, amending Article 67-6, paragraph (1) of that Act, amending Article 67-14, paragraph (6) of that Act, amending Article 67-15, paragraph (7) of that Act, amending Article 68-2-3 of that Act (including its heading), amending Article 68-3 of that Act, amending Article 68-3-2, paragraph (6) of that Act, amending Article 68-3-3, paragraph (6) of that Act, deleting Article 68-3-4 of that Act, renumbering Article 68-3-5 of that Act as Article 68-3-4 of that Act, amending Article 68-9 of that Act (excluding the part concerning paragraph (1) of that Article, the part concerning paragraph (9) of that Article and the part concerning paragraph (11) of that Article), amending Article 68-9-2 of that Act, amending Article 68-10, paragraph (9) of that Act, amending Article 68-11, paragraph (7) of that Act, amending Article 68-12, paragraph (9) of that Act, amending Article 68-13, paragraph (5) of that Act, amending Article 68-14, paragraph (7) of that Act, amending Article 68-34, paragraph (4) of that Act (excluding the part replacing "Article 47, paragraph (3)" with "Article 47, paragraph (1)" and "paragraph (3) of that Article" with "paragraph (1) of that Article", and the part renumbering that paragraph as paragraph (2) of that Article), amending Article 68-35, paragraph (2) and Article 68-36, paragraph (2) of that Act, amending Article 68-40 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 68-41 of that Act, amending Article 68-43 of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" in paragraph (1) of that Article, the part concerning items (iii) and (iv) of the table in that paragraph, and the part replacing "100 percent" with "90 percent" in paragraph (8) of that Article), amending Article 68-44 of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" in paragraph (1) of that Article), amending Article 68-45 of that Act, amending Article 68-46 of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" in paragraph (1) of that Article), amending Article 68-48 of that Act, amending Article 68-53 of that Act, amending Article 68-54 of that Act, amending Article 68-55 of that Act, amending Article 68-56 of that Act, amending Article 68-58 of that Act, amending Article 68-58-2 of that Act, amending Article 68-59 of that Act (excluding the part replacing "(as of the end of each consolidated business year" with "(among consolidated parent corporations that are ordinary corporations prescribed in Article 2, item (ix) of the Corporation Tax Act, as of the end of each consolidated business year" and replacing "ordinary corporations prescribed in Article 2, item (ix) of the Corporation Tax Act and" with "those and those that fall under a corporation listed in Article 66, paragraph (6), item (ii) of that Act, and" in paragraph (1) of that Article), amending Article 68-61 of that Act (excluding the part concerning paragraph (1) of that Article and the part replacing "March 31, 2010" with "March 31, 2013" in paragraph (2) of that Article), amending Article 68-64 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 68-65 of that Act, amending Article 68-68, paragraph (9) of that Act (limited to the part replacing ", a corporation making a capital contribution in kind or a corporation conducting a post-formation acquisition of assets" with "or a corporation making a capital contribution in kind"), amending paragraph (10) of that Article, amending Article 68-70 of that Act, amending Article 68-71 of that Act, amending Article 68-72 of that Act, amending Article 68-74, paragraph (3), item (iv) of that Act, amending Article 68-75, paragraph (3), item (iv) of that Act, amending Article 68-76-2 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 68-78 of that Act, amending Article 68-79 of that Act, amending Article 68-81 of that Act, amending Article 68-82 of that Act, amending Article 68-83 of that Act, amending Article 68-84 of that Act, amending Article 68-85 of that Act, amending Article 68-85-3 of that Act, amending Article 68-85-4 of that Act, amending Article 68-88, paragraph (6) of that Act (limited to the part replacing "Article 2, item (xliii)" with "Article 2, item (xxxix)" and "item (xliv) of that Article" with "item (xl) of that Article"), amending Article 68-92, paragraph (2) of that Act (limited to the part replacing "this paragraph and the following paragraph" with "through paragraph (3)" and adding "and paragraph (3)" after ""the following paragraph"), amending paragraph (6) of that Article (excluding the part replacing "Article 66-8, paragraph (5)" with "Article 66-8, paragraph (6)", the part replacing "of paragraph (3)" with "of paragraph (4)", and the part replacing "paragraph (5) of that Article" with "paragraph (6) of that Article" and "paragraph (3), item (ii) of that Article" with "paragraph (4), item (ii) of that Article" and renumbering that paragraph as paragraph (7) of that Article), adding six paragraphs after paragraph (7) of that Article (limited to the part concerning paragraph (10)), amending paragraph (5) of that Article (excluding the part replacing "specified foreign subsidiary, etc. that holds" with "foreign corporation that holds", the part replacing "paragraph (3)" with "paragraph (4)", the part replacing "specified foreign subsidiary, etc." with "foreign corporation" in item (iii) of that paragraph, and the part renumbering that paragraph as paragraph (6) of that Article), adding one paragraph after paragraph (2) of that Article, amending Article 68-93-4, paragraph (2) of that Act (limited to the part replacing "this paragraph and the following paragraph" with "through paragraph (3)" and adding "and paragraph (3)" after ""the following paragraph"), adding six paragraphs after paragraph (6) of that Article (limited to the part concerning paragraph (9)), adding one paragraph after paragraph (2) of that Article, amending Article 68-102 of that Act, amending Article 68-104, paragraph (1) of that Act, amending Article 68-109-2 of that Act, and amending Article 88-2, paragraph (1) of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2011"), and the provisions of Article 44, Article 74, Article 79, paragraph (6) and paragraphs (8) through (13), Article 80, Article 81, Article 82, paragraphs (1) and (4), Article 83, Article 84, paragraph (2), Article 86, Article 87, paragraph (1), Article 88, paragraphs (1) and (2), Article 89, Article 90, paragraph (7), Article 91, paragraph (5), Article 93, Article 94, Article 95, Article 96, paragraph (3), Article 97, Articles 99 through 104, Article 105, paragraph (2), Article 106, Article 107, paragraph (3), Article 108, Article 109, Article 112, paragraph (6) and paragraphs (8) through (13), Article 113, Article 114, Article 115, paragraphs (1) and (4), Article 116, Article 117, Article 118, paragraph (1), Article 119, paragraph (7), Article 120, paragraph (5), Article 122, Article 123, Article 127, Articles 135 through 140, and Article 142 (limited to the provisions amending Article 58, paragraph (3) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions) of the Supplementary Provisions.
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**四** 次に掲げる規定 平成二十三年一月一日
suppl-4221-6/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-4
the following provisions: January 1, 2011
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**イ及びロ** 略
suppl-4221-6/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-4/sub-1
Omitted
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**ハ** 第十八条中租税特別措置法第八条の四第三項第一号の改正規定、同法第二十八条の四第五項第一号の改正規定、同法第二十九条の改正規定、同法第三十一条第三項第一号の改正規定、同法第三十七条の十第一項の改正規定、同条第六項第一号の改正規定、同法第三十七条の十一及び第三十七条の十一の二の改正規定、同法第三十七条の十四の二第六項の改正規定、同法第三十七条の十四の三第四項の改正規定、同法第四十一条第一項第四号の改正規定、同法第四十一条の三の二第三項第三号の改正規定、同法第四十一条の五第十二項第一号の改正規定、同法第四十一条の五の二第十二項第一号の改正規定、同法第四十一条の十四第二項第一号の改正規定並びに同法第四十一条の十六（見出しを含む。）の改正規定並びに附則第五十八条、第六十二条、第六十五条、第六十六条、第七十一条、第百三十一条及び第百三十二条の規定
suppl-4221-6/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-4/sub-2
the provisions in Article 18 amending Article 8-4, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation, amending Article 28-4, paragraph (5), item (i) of that Act, amending Article 29 of that Act, amending Article 31, paragraph (3), item (i) of that Act, amending Article 37-10, paragraph (1) of that Act, amending paragraph (6), item (i) of that Article, amending Articles 37-11 and 37-11-2 of that Act, amending Article 37-14-2, paragraph (6) of that Act, amending Article 37-14-3, paragraph (4) of that Act, amending Article 41, paragraph (1), item (iv) of that Act, amending Article 41-3-2, paragraph (3), item (iii) of that Act, amending Article 41-5, paragraph (12), item (i) of that Act, amending Article 41-5-2, paragraph (12), item (i) of that Act, amending Article 41-14, paragraph (2), item (i) of that Act, and amending Article 41-16 of that Act (including its heading), and the provisions of Articles 58, 62, 65, 66, 71, 131 and 132 of the Supplementary Provisions.
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**五** 略
suppl-4221-6/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-5
Omitted
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**六** 次に掲げる規定 平成二十四年一月一日
suppl-4221-6/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-6
the following provisions: January 1, 2012
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**イ** 略
suppl-4221-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-6/sub-1
Omitted
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**ロ** 第十八条中租税特別措置法第四条の四第二項の改正規定
suppl-4221-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-6/sub-2
the provisions in Article 18 amending Article 4-4, paragraph (2) of the Act on Special Measures Concerning Taxation.
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**七** 附則第六十四条第三項及び第四項の規定 平成二十五年十月一日
suppl-4221-6/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-7
the provisions of Article 64, paragraphs (3) and (4) of the Supplementary Provisions: October 1, 2013;
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**七の二** 第十八条中租税特別措置法の目次の改正規定（「第九条の七」を「第九条の八」に改める部分に限る。）、同法第二章第一節中第九条の七の次に一条を加える改正規定、同法第三十七条の十の二第一項の改正規定（同項第一号に係る部分を除く。）、同法第三十七条の十四の改正規定、同法第四十二条の三第四項の改正規定及び同法第九十七条の改正規定並びに附則第五十二条、第六十一条並びに第六十四条第一項及び第二項の規定 平成二十六年一月一日
suppl-4221-6/art-1/par-1/item-7-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-7-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-7-2
the provisions in Article 18 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 9-7" with "Article 9-8"), adding one Article after Article 9-7 in Chapter II, Section 1 of that Act, amending Article 37-10-2, paragraph (1) of that Act (excluding the part concerning item (i) of that paragraph), amending Article 37-14 of that Act, amending Article 42-3, paragraph (4) of that Act, and amending Article 97 of that Act, and the provisions of Articles 52 and 61 and Article 64, paragraphs (1) and (2) of the Supplementary Provisions: January 1, 2014;
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**八** 略
suppl-4221-6/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-8
Omitted
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**九** 第十八条中租税特別措置法第十条の二の二第一項第二号の改正規定及び同法第四十二条の五第一項第二号の改正規定並びに附則第五十三条、第七十五条及び第百五条第一項の規定 石油代替エネルギーの開発及び導入の促進に関する法律等の一部を改正する法律（平成二十一年法律第七十号）の施行の日
suppl-4221-6/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-9
the provisions in Article 18 amending Article 10-2-2, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation and amending Article 42-5, paragraph (1), item (ii) of that Act, and the provisions of Articles 53 and 75 and Article 105, paragraph (1) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on the Promotion of Development and Introduction of Alternative Energy to Oil, etc. (Act No. 70 of 2009) comes into effect;
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**十** 第十八条中租税特別措置法第三十四条第二項第四号の改正規定、同法第三十四条の二第二項第二十四号の改正規定、同法第六十五条の三第一項第四号の改正規定及び同法第六十五条の四第一項第二十四号の改正規定並びに附則第五十九条第二項、第八十七条第三項及び第百十八条第三項の規定 自然公園法及び自然環境保全法の一部を改正する法律（平成二十一年法律第四十七号）の施行の日
suppl-4221-6/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-10
the provisions in Article 18 amending Article 34, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation, amending Article 34-2, paragraph (2), item (xxiv) of that Act, amending Article 65-3, paragraph (1), item (iv) of that Act, and amending Article 65-4, paragraph (1), item (xxiv) of that Act, and the provisions of Article 59, paragraph (2), Article 87, paragraph (3) and Article 118, paragraph (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Natural Parks Act and the Nature Conservation Act (Act No. 47 of 2009) comes into effect.
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### 第四十三条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4221-6/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-43
**第一項** 第十八条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成二十二年分以後の所得税について適用し、平成二十一年分以前の所得税については、なお従前の例による。
suppl-4221-6/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-43/par-1
Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by Article 18 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2010 and subsequent years, and the provisions then in force continue to govern income tax for 2009 and prior years.
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### 第四十四条（国外で発行された公社債等の利子所得の分離課税等の経過措置等） — Transitional Measures, etc. for Separate Taxation, etc. on Interest Income from Public and Corporate Bonds, etc. Issued Outside Japan
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suppl-4221-6/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-44
**第一項** 平成二十二年九月三十日以前に解散（合併による解散及び十月旧法人税法第九十二条第二項に規定する信託特定解散を除く。）をした第十八条の規定による改正前の租税特別措置法（以下附則第百三十条までにおいて「旧租税特別措置法」という。）第三条の三第五項、第六条第三項（同条第十三項において準用する場合を含む。）、第八条の三第五項、第九条の二第四項、第四十一条の九第四項及び第四十一条の十二第四項に規定する内国法人に対するこれらの規定により読み替えて適用する十月旧法人税法の規定の適用については、なお従前の例による。
suppl-4221-6/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-44/par-1
With regard to the application of the provisions of the October Former Corporation Tax Act, as applied with the relevant terms and phrases replaced pursuant to the provisions of Article 3-3, paragraph (5), Article 6, paragraph (3) (including as applied mutatis mutandis pursuant to paragraph (13) of that Article), Article 8-3, paragraph (5), Article 9-2, paragraph (4), Article 41-9, paragraph (4) and Article 41-12, paragraph (4) of the Act on Special Measures Concerning Taxation before the amendment by Article 18 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" through Article 130 of the Supplementary Provisions), to a domestic corporation prescribed in those provisions that dissolved (excluding dissolution due to a merger and a specified trust dissolution prescribed in Article 92, paragraph (2) of the October Former Corporation Tax Act) on or before September 30, 2010, the provisions then in force continue to govern.
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### 第四十五条（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Asset-Building Savings Contracts
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suppl-4221-6/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-45
**第一項** 新租税特別措置法第四条の四第三項の規定は、平成二十二年一月一日以後の同項に規定する証券投資信託の終了又は一部の解約について適用し、同日前の旧租税特別措置法第四条の四第三項に規定する証券投資信託の終了又は一部の解約については、なお従前の例による。
suppl-4221-6/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-45/par-1
The provisions of Article 4-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a securities investment trust prescribed in that paragraph on or after January 1, 2010, and the provisions then in force continue to govern the termination or partial cancellation of a securities investment trust prescribed in Article 4-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation before that date.
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### 第四十六条（振替国債等の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Book-Entry Government Bonds, etc.
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suppl-4221-6/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46
**第一項** 施行日前に提出された旧租税特別措置法第五条の二第一項第一号イに規定する振替国債非課税適用申告書又は同項第二号イに規定する振替地方債非課税適用申告書（当該振替国債非課税適用申告書若しくは当該振替地方債非課税適用申告書又はこれらにつき提出された同条第十項若しくは第十一項に規定する申告書（以下この項において「変更申告書」という。）の提出後に当該振替国債非課税適用申告書若しくは当該振替地方債非課税適用申告書又は当該変更申告書に記載された氏名若しくは名称又は同条第一項第一号イに規定する住所の変更をしていないものに限る。）は、施行日において新租税特別措置法第五条の二第一項第一号の規定により提出された同号の非課税適用申告書とみなす。
suppl-4221-6/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-1
A written application for a tax exemption for book-entry government bonds prescribed in Article 5-2, paragraph (1), item (i), (a) of the Former Act on Special Measures Concerning Taxation or a written application for a tax exemption for book-entry municipal bonds prescribed in item (ii), (a) of that paragraph that was submitted before the Effective Date (limited to one where, after the submission of that written application for a tax exemption for book-entry government bonds or written application for a tax exemption for book-entry municipal bonds or of a return prescribed in paragraph (10) or (11) of that Article that was submitted with regard to it (referred to as a "statement of change" in this paragraph), there has been no change in the name, or in the address prescribed in paragraph (1), item (i), (a) of that Article, stated in that written application for a tax exemption for book-entry government bonds, written application for a tax exemption for book-entry municipal bonds or statement of change) is deemed to be the written application for a tax exemption referred to in Article 5-2, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation that was submitted on the Effective Date pursuant to the provisions of that item.
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**第二項** 新租税特別措置法第五条の二第二項の規定は、同項に規定する適格外国証券投資信託の受託者である非居住者又は外国法人が支払を受ける同条第一項に規定する振替国債（以下この条において「振替国債」という。）又は同項に規定する振替地方債（以下この条において「振替地方債」という。）の利子のうち施行日以後の期間に対応する部分について適用し、旧租税特別措置法第五条の二第二項に規定する適格外国証券投資信託の受託者である非居住者又は外国法人が支払を受ける振替国債又は振替地方債の利子のうち施行日前の期間に対応する部分については、なお従前の例による。
suppl-4221-6/art-46/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-2
The provisions of Article 5-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the portion corresponding to the period on or after the Effective Date of the interest on book-entry government bonds prescribed in paragraph (1) of that Article (hereinafter referred to as "book-entry government bonds" in this Article) or book-entry municipal bonds prescribed in that paragraph (hereinafter referred to as "book-entry municipal bonds" in this Article) that a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust prescribed in paragraph (2) of that Article receives, and the provisions then in force continue to govern the portion corresponding to the period before the Effective Date of the interest on book-entry government bonds or book-entry municipal bonds that a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust prescribed in Article 5-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation receives.
machine translation, not official
**第三項** 施行日前に旧租税特別措置法第五条の二第五項第四号の規定により受けた税務署長の承認は、施行日において新租税特別措置法第五条の二第五項第四号の規定により受けた国税庁長官の承認とみなす。
suppl-4221-6/art-46/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-46/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-3
The approval of the district director obtained before the Effective Date pursuant to the provisions of Article 5-2, paragraph (5), item (iv) of the Former Act on Special Measures Concerning Taxation is deemed, on the Effective Date, to be the approval of the Commissioner of the National Tax Agency obtained pursuant to the provisions of Article 5-2, paragraph (5), item (iv) of the New Act on Special Measures Concerning Taxation.
machine translation, not official
**第四項** 新租税特別措置法第五条の二第九項及び第十項の規定は、これらの規定に規定する非課税区分口座において同条第五項第六号に規定する振替記載等を受ける振替国債又は振替地方債につき支払を受ける利子でその計算期間の初日が平成二十二年六月一日以後であるものについて適用する。
suppl-4221-6/art-46/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-46/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-4
The provisions of Article 5-2, paragraphs (9) and (10) of the New Act on Special Measures Concerning Taxation apply to interest received on book-entry government bonds or book-entry municipal bonds for which entries or records under the book-entry transfer system prescribed in paragraph (5), item (vi) of that Article are made in the tax-exempt segregated account prescribed in those provisions, if the first day of the calculation period of that interest is on or after June 1, 2010.
machine translation, not official
**第五項** 新租税特別措置法第五条の二第十五項及び第十九項から第二十二項までの規定は、その利子の計算期間の初日が平成二十二年六月一日以後である振替国債又は振替地方債について適用し、その利子の計算期間の初日が平成二十二年六月一日前である振替国債又は振替地方債については、なお従前の例による。
suppl-4221-6/art-46/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-46/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-5
The provisions of Article 5-2, paragraph (15) and paragraphs (19) through (22) of the New Act on Special Measures Concerning Taxation apply to book-entry government bonds or book-entry municipal bonds the first day of the calculation period of whose interest is on or after June 1, 2010, and the provisions then in force continue to govern book-entry government bonds or book-entry municipal bonds the first day of the calculation period of whose interest is before June 1, 2010.
machine translation, not official
### 第四十七条（振替社債等の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Book-Entry Corporate Bonds, etc.
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suppl-4221-6/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-47
**第一項** 新租税特別措置法第五条の三の規定は、同条第一項に規定する特定振替社債等の利子でその計算期間の初日が平成二十二年六月一日以後であるものについて適用する。
suppl-4221-6/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-47/par-1
The provisions of Article 5-3 of the New Act on Special Measures Concerning Taxation apply to interest on specified book-entry corporate bonds, etc. prescribed in paragraph (1) of that Article, the first day of the calculation period of which is on or after June 1, 2010.
machine translation, not official
**第二項** 施行日から平成二十二年五月三十一日までの間における新租税特別措置法第五条の三第四項第五号及び第六号の規定の適用については、同項第五号中「条約その他の我が国が締結した国際約束」とあるのは「条約」と、「締約国又は締約者」とあるのは「締約国」と、「条約相手国等」とあるのは「条約相手国」と、同項第六号中「条約相手国等」とあるのは「条約相手国」とする。
suppl-4221-6/art-47/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-47/par-2
With regard to the application of the provisions of Article 5-3, paragraph (4), items (v) and (vi) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to May 31, 2010, the phrase "a treaty or any other international agreement concluded by Japan" in item (v) of that paragraph is deemed to be replaced with "a treaty", the phrase "contracting state or contracting party" with "contracting state", and the phrase "treaty partner state, etc." with "treaty partner state", and the phrase "treaty partner state, etc." in item (vi) of that paragraph is deemed to be replaced with "treaty partner state".
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### 第四十八条（民間国外債等の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Foreign Private Bonds, etc.
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suppl-4221-6/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-48
**第一項** 新租税特別措置法第六条第一項から第三項までの規定は、施行日以後に発行される同条第一項に規定する民間国外債につき支払を受ける利子について適用し、施行日前に発行された旧租税特別措置法第六条第一項に規定する一般民間国外債につき支払を受ける利子については、なお従前の例による。
suppl-4221-6/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-48/par-1
The provisions of Article 6, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to interest received on foreign private bonds prescribed in paragraph (1) of that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern interest received on general foreign private bonds prescribed in Article 6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六条第四項から第十項までの規定は、施行日以後に発行される同条第四項に規定する民間国外債につき支払を受ける利子について適用し、施行日前に発行された旧租税特別措置法第六条第四項に規定する一般民間国外債につき支払を受ける利子については、なお従前の例による。
suppl-4221-6/art-48/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-48/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-48/par-2
The provisions of Article 6, paragraphs (4) through (10) of the New Act on Special Measures Concerning Taxation apply to interest received on foreign private bonds prescribed in paragraph (4) of that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern interest received on general foreign private bonds prescribed in Article 6, paragraph (4) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date.
machine translation, not official
**第三項** 施行日前に発行された旧租税特別措置法第六条第十項に規定する指定民間国外債（次項において「指定民間国外債」という。）につき支払を受ける利子については、なお従前の例による。
suppl-4221-6/art-48/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-48/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-48/par-3
With regard to interest received on designated private foreign bonds prescribed in Article 6, paragraph (10) of the Former Act on Special Measures Concerning Taxation (referred to as "designated private foreign bonds" in the following paragraph) that were issued before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 施行日から平成二十四年三月三十一日までの間に発行される指定民間国外債につき支払を受ける利子については、旧租税特別措置法第六条（第十項から第十二項までに係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第十項中「第四項に規定する政令で定める外国法人により発行された」とあるのは「その利子の額が当該指定民間国外債の発行をする者又は当該発行をする者の特殊関係者（所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正後の租税特別措置法第六条第四項に規定する特殊関係者をいう。以下この項において同じ。）に関する同条第四項に規定する政令で定める指標を基礎として算出される」と、「利子に」とあるのは「利子で当該発行をする者の特殊関係者でないものが受けるものに」とする。
suppl-4221-6/art-48/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-48/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-48/par-4
With regard to interest received on designated private foreign bonds issued during the period from the Effective Date to March 31, 2012, the provisions of Article 6 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning paragraphs (10) through (12)) remain in force. In this case, the phrase "issued by a foreign corporation specified by Cabinet Order as prescribed in paragraph (4)" in paragraph (10) of that Article is deemed to be replaced with "the amount of interest on which is calculated on the basis of an indicator specified by Cabinet Order as prescribed in paragraph (4) of that Article concerning the person issuing those designated private foreign bonds or that issuing person's specially related person (meaning a specially related person prescribed in Article 6, paragraph (4) of the Act on Special Measures Concerning Taxation as amended by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010); the same applies hereinafter in this paragraph)", and the phrase "to interest" is deemed to be replaced with "to interest received by a person other than the issuing person's specially related person".
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### 第四十九条（上場株式等に係る配当所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Dividend Income from Listed Shares, etc.
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suppl-4221-6/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-49
**第一項** 新租税特別措置法第八条の四第四項の規定は、同項に規定する支払の確定した日が施行日以後である同項に規定する上場株式配当等について適用し、旧租税特別措置法第八条の四第四項に規定する支払の確定した日が施行日前である同項に規定する上場株式配当等については、なお従前の例による。
suppl-4221-6/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-49/par-1
The provisions of Article 8-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. prescribed in that paragraph for which the date on which payment was confirmed prescribed in that paragraph falls on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation for which the date on which payment was confirmed prescribed in that paragraph falls before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第八条の四第五項の規定は、同項に規定する支払の確定した日が平成二十二年一月一日以後である同条第四項に規定する上場株式配当等又は新所得税法第二百二十五条第二項第一号に規定するオープン型の証券投資信託の収益の分配に係る新所得税法第二十四条第一項に規定する配当等について適用し、旧租税特別措置法第八条の四第五項に規定する支払の確定した日が同年一月一日前である同条第四項に規定する上場株式配当等又は旧所得税法第二百二十五条第二項第一号に規定するオープン型の証券投資信託の収益の分配に係る旧所得税法第二十四条第一項に規定する配当等については、なお従前の例による。
suppl-4221-6/art-49/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-49/par-2
The provisions of Article 8-4, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. prescribed in paragraph (4) of that Article, or dividends and similar income prescribed in Article 24, paragraph (1) of the New Income Tax Act pertaining to distributions of proceeds from open-end securities investment trusts prescribed in Article 225, paragraph (2), item (i) of the New Income Tax Act, for which the date on which payment was confirmed prescribed in paragraph (5) of that Article falls on or after January 1, 2010, and the provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in paragraph (4) of Article 8-4 of the Former Act on Special Measures Concerning Taxation, or dividends and similar income prescribed in Article 24, paragraph (1) of the Former Income Tax Act pertaining to distributions of proceeds from open-end securities investment trusts prescribed in Article 225, paragraph (2), item (i) of the Former Income Tax Act, for which the date on which payment was confirmed prescribed in Article 8-4, paragraph (5) of the Former Act on Special Measures Concerning Taxation falls before January 1 of that year.
machine translation, not official
### 第五十条（上場証券投資信託等の償還金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc.
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suppl-4221-6/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-50
**第一項** 新租税特別措置法第九条の四の二の規定は、平成二十二年六月一日以後の同条第一項に規定する上場証券投資信託等の終了又は一部の解約について適用し、同日前の旧租税特別措置法第九条の四の二第一項に規定する上場証券投資信託の終了又は一部の解約については、なお従前の例による。
suppl-4221-6/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-50/par-1
The provisions of Article 9-4-2 of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after June 1, 2010, of listed securities investment trusts, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the termination or partial cancellation, before that date, of listed securities investment trusts prescribed in Article 9-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
### 第五十一条（上場会社等の自己の株式の公開買付けの場合のみなし配当課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Deemed Dividends in the Case of a Takeover Bid by a Listed Company, etc. for Its Own Shares
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suppl-4221-6/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-51
**第一項** 施行日前に旧租税特別措置法第九条の六第一項に規定する公開買付けに応じて行う同項に規定する上場会社等の株式の譲渡をした個人の当該株式の譲渡による所得については、なお従前の例による。
suppl-4221-6/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-51/par-1
With regard to income from the transfer of shares by an individual who, before the Effective Date, transferred shares of a listed company, etc. prescribed in Article 9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation in response to a takeover bid prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧租税特別措置法第九条の六第一項に規定する個人が、施行日から平成二十二年十二月三十一日までの間に、同項に規定する公開買付けに応じて行う同項に規定する上場会社等の株式の譲渡をした場合における当該株式の譲渡による所得については、同条の規定は、なおその効力を有する。この場合において、同項中「平成二十二年三月三十一日」とあるのは「平成二十二年十二月三十一日」と、同条第二項中「とあるのは、」とあるのは「とあるのは」と、「第九条の六第一項」とあるのは「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第五十一条第二項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第九条の六第一項」と、「とする」とあるのは「と、「同法」とあるのは「所得税法」とする」とする。
suppl-4221-6/art-51/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-51/par-2
Where an individual prescribed in Article 9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation has, during the period from the Effective Date to December 31, 2010, transferred shares of a listed company, etc. prescribed in that paragraph in response to a takeover bid prescribed in that paragraph, the provisions of that Article remain in force with regard to income from the transfer of those shares. In this case, the phrase "March 31, 2010" in that paragraph is deemed to be replaced with "December 31, 2010", and in paragraph (2) of that Article, the phrase "とあるのは、" (is deemed to be replaced with) is deemed to be replaced with "とあるのは" (is deemed to be replaced with, the reading comma dropped), the phrase "Article 9-6, paragraph (1)" is deemed to be replaced with "Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 51, paragraph (2) of the Supplementary Provisions of that Act", and that paragraph is deemed to further provide that the phrase "that Act" is deemed to be replaced with "the Income Tax Act".
machine translation, not official
### 第五十二条（非課税口座内の少額上場株式等に係る配当所得の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Dividend Income from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
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suppl-4221-6/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-52
**第一項** 新租税特別措置法第九条の八の規定は、平成二十六年一月一日以後に支払を受けるべき同条に規定する非課税口座内上場株式等の配当等について適用する。
suppl-4221-6/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-52/par-1
The provisions of Article 9-8 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. in a tax-exempt account prescribed in that Article that are to be received on or after January 1, 2014.
machine translation, not official
### 第五十三条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4221-6/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-53
**第一項** 新租税特別措置法第十条の二の二（第一項第二号に係る部分に限る。）の規定は、個人が附則第一条第九号に定める日以後に取得又は製作若しくは建設をする同項に規定するエネルギー需給構造改革推進設備について適用し、個人が同日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二の二第一項に規定するエネルギー需給構造改革推進設備については、なお従前の例による。
suppl-4221-6/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-53/par-1
The provisions of Article 10-2-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (ii)) apply to equipment for promoting reform of the energy supply and demand structure prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern equipment for promoting reform of the energy supply and demand structure prescribed in Article 10-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before that date.
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### 第五十四条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4221-6/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-54
**第一項** 新租税特別措置法第十条の四（第一項第四号に係る部分に限る。）の規定は、個人が施行日以後に取得又は製作をする同号に定める機械及び装置並びに器具及び備品について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十条の四第一項第四号に定める機械及び装置並びに器具及び備品については、なお従前の例による。
suppl-4221-6/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-54/par-1
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to machinery and equipment and tools, furniture and fixtures specified in that item that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment and tools, furniture and fixtures specified in Article 10-4, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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**第二項** 新租税特別措置法第十条の四（第一項第五号に係る部分に限る。）の規定は、個人が施行日以後に取得又は製作をする同号に定める減価償却資産について適用する。
suppl-4221-6/art-54/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-54/par-2
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (v)) apply to depreciable assets specified in that item that an individual acquires or manufactures on or after the Effective Date.
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### 第五十五条（情報基盤強化設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired
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suppl-4221-6/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-55
**第一項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十条の六第一項に規定する情報基盤強化設備等を同項に規定する個人の営む事業の用に供した場合における所得税については、同条の規定は、なおその効力を有する。この場合において、同条第四項中「場合には、当該金額を控除した残額」とあるのは「場合には当該金額を控除した残額とし、所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正後の租税特別措置法第十条の四第三項（同条第一項第五号に係る部分に限る。）の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には同条第三項の規定による同項に規定する税額控除限度額にその年においてその事業の用に供した同条第一項に規定する情報基盤強化設備等の取得価額の合計額がその年においてその事業の用に供した同条第四項に規定する適用対象事業基盤強化設備等の取得価額の合計額のうちに占める割合を乗じて計算した金額を控除した残額とする。」と、同条第十項中「並びに租税特別措置法第十条の六第三項」とあるのは「並びに所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第五十五条の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第十条の六第三項」とする。
suppl-4221-6/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-55/par-1
With regard to income tax in the case where an individual has provided information infrastructure enhancement equipment, etc. prescribed in Article 10-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that the individual acquired or manufactured before the Effective Date for use in a business conducted by the individual prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase ", the balance remaining after deducting that amount" in paragraph (4) of that Article is deemed to be replaced with ", the balance remaining after deducting that amount, and in the case where there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-4, paragraph (3) (limited to the part concerning paragraph (1), item (v) of that Article) of the Act on Special Measures Concerning Taxation as amended by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), the balance remaining after deducting the amount calculated by multiplying the maximum tax credit prescribed in paragraph (3) of that Article under the provisions of that paragraph by the ratio of the total acquisition cost of the information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article provided for use in that business in that year to the total acquisition cost of the applicable business base strengthening equipment, etc. prescribed in paragraph (4) of that Article provided for use in that business in that year.", and the phrase "and Article 10-6, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (10) of that Article is deemed to be replaced with "and Article 10-6, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act".
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### 第五十六条（所得税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit to Be Deducted from the Amount of Income Tax
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suppl-4221-6/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-56
**第一項** 前条の規定の適用がある場合における新租税特別措置法第十条の六の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 次の各号に掲げる規定 次の各号に掲げる規定（所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第五十五条の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第十条の六第三項又は第四項の規定を含む。以下この条において同じ。）
当該各号に定める金額を 当該各号に定める金額（旧効力措置法第十条の六第三項又は第四項の規定にあつては、それぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号を除き、以下この条において同じ。）を
第二項 又は前条第四項 、前条第四項又は旧効力措置法第十条の六第四項
第三項 若しくは前条第五項 、前条第五項若しくは旧効力措置法第十条の六第五項
suppl-4221-6/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-56/par-1
With regard to the application of the provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding Article apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) provisions listed in the following items provisions listed in the following items (including the provisions of Article 10-6, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article)
the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 10-6, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation Kept in Force, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively; the same applies hereinafter in this Article, except in item (iii))
Paragraph (2) or paragraph (4) of the preceding Article , paragraph (4) of the preceding Article or Article 10-6, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (3) or paragraph (5) of the preceding Article , paragraph (5) of the preceding Article or Article 10-6, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
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### 第五十七条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4221-6/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-57
**第一項** 個人が施行日前に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をした旧租税特別措置法第十一条の二第一項の表の第二号の第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-4221-6/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-57/par-1
With regard to depreciable assets listed in the third column of item (ii) of the table in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of before the Effective Date, the provisions then in force continue to govern.
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**第二項** 個人が施行日前に取得等をした旧租税特別措置法第十一条の四第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4221-6/art-57/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-57/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-57/par-2
With regard to specified telecommunications equipment, etc. prescribed in Article 11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第三項** 個人が施行日前に取得等をした旧租税特別措置法第十一条の六第一項に規定する資源再生化設備等については、なお従前の例による。
suppl-4221-6/art-57/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-57/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-57/par-3
With regard to resource recycling equipment, etc. prescribed in Article 11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第四項** 個人が平成二十二年七月一日前に死亡し、又は事業の全部を譲渡し、若しくは廃止した場合における旧租税特別措置法第十三条第五項第三号に規定する雇用障害者数の計算については、なお従前の例による。
suppl-4221-6/art-57/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-57/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-57/par-4
With regard to the calculation of the number of employees with disabilities prescribed in Article 13, paragraph (5), item (iii) of the Former Act on Special Measures Concerning Taxation in the case where an individual died, or transferred or discontinued the whole of the individual's business, before July 1, 2010, the provisions then in force continue to govern.
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**第五項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第一項に規定する中心市街地優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4221-6/art-57/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-57/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-57/par-5
With regard to good-quality rental housing in a central urban area prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning that paragraph) remain in force.
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**第六項** 新租税特別措置法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する高齢者向け優良賃貸住宅について適用し、個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第二項に規定する高齢者向け優良賃貸住宅については、なお従前の例による。
suppl-4221-6/art-57/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-57/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-57/par-6
The provisions of Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing for the elderly prescribed in Article 14, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date.
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### 第五十八条（給与所得者等が住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where a Salary Income Earner, etc. Receives a Loan of Housing Funds, etc.
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suppl-4221-6/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58
**第一項** 旧租税特別措置法第二十九条第一項に規定する給与所得者等（以下この条において「給与所得者等」という。）が、同項に規定する資金の貸付けを無利息又は低い金利による利息で受けた場合における同項に規定する経済的利益で平成二十三年一月一日前の期間に係るものについては、なお従前の例による。
suppl-4221-6/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-1
With regard to the economic benefit prescribed in Article 29, paragraph (1) of the Former Act on Special Measures Concerning Taxation that pertains to the period before January 1, 2011, in the case where a salary income earner, etc. prescribed in that paragraph (referred to as a "salary income earner, etc." in this Article) received a loan of funds prescribed in that paragraph without interest or with interest at a low rate, the provisions then in force continue to govern.
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**第二項** 給与所得者等が、自己の居住の用に供する住宅等（土地若しくは土地の上に存する権利又は家屋で国内にあるものをいう。以下この条において同じ。）の取得に要する資金に充てるため、平成二十三年一月一日前に使用者（所得税法第二十八条第一項に規定する給与等又は同法第三十条第一項に規定する退職手当等の支払をする者をいう。以下この条において同じ。）から当該資金の貸付けを使用人である地位に基づき無利息又は低い金利による利息で受けた場合における経済的利益（当該経済的利益が使用人である地位に基づいて通常受ける経済的利益を著しく超える場合として政令で定める場合に該当するときは、その著しく超える経済的利益の部分として政令で定める金額に相当する部分を除く。）で同日以後の期間に係るものについては、所得税を課さない。
suppl-4221-6/art-58/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-2
Income tax is not imposed on the economic benefit pertaining to the period on or after January 1, 2011 (where that economic benefit falls under a case specified by Cabinet Order as a case where it significantly exceeds the economic benefit ordinarily received on the basis of the status as an employee, excluding the part equivalent to the amount specified by Cabinet Order as the part of the economic benefit that significantly exceeds it) in the case where a salary income earner, etc., before that date, received from an employer (meaning a person who pays salary, etc. prescribed in Article 28, paragraph (1) of the Income Tax Act or severance pay or other such compensation prescribed in Article 30, paragraph (1) of that Act; the same applies hereinafter in this Article), on the basis of the status as an employee, a loan of funds to be appropriated for the funds required for the acquisition of housing, etc. (meaning land or rights on land, or a house, located in Japan; the same applies hereinafter in this Article) used as the salary income earner, etc.'s own residence, without interest or with interest at a low rate.
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**第三項** 給与所得者等が、旧租税特別措置法第二十九条第二項に規定する利子（次項において「利子」という。）で平成二十三年一月一日前に支払うべきものに充てるためその全部又は一部に相当する金額をその使用者から使用人である地位に基づいて支払を受けた場合における同条第二項に規定するその支払を受けた金額については、なお従前の例による。
suppl-4221-6/art-58/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-3
With regard to the amount received prescribed in Article 29, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a salary income earner, etc. received from the employer, on the basis of the status as an employee, an amount equivalent to the whole or part of interest prescribed in paragraph (2) of that Article (referred to as "interest" in the following paragraph) payable before January 1, 2011, to be appropriated for that interest, the provisions then in force continue to govern.
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**第四項** 給与所得者等が、平成二十三年一月一日前に自己の居住の用に供する住宅等の取得に要する資金を新租税特別措置法第八条第一項に規定する金融機関その他政令で定める者から借り受けた場合（当該資金を勤労者財産形成促進法（昭和四十六年法律第九十二号）第九条第三項に規定する福利厚生会社から借り受けた場合で政令で定める場合を含む。）において、同日以後に支払うべき利子に充てるため当該利子の全部又は一部に相当する金額をその使用者から使用人である地位に基づいて支払を受けたときは、その支払を受けた金額（その金額が使用人である地位に基づいてその利子に充てるため通常支払を受ける金額を著しく超える場合として政令で定める場合に該当するときは、その著しく超える部分の金額として政令で定める金額に相当する金額を除く。）については、所得税を課さない。
suppl-4221-6/art-58/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-4
Where a salary income earner, etc. has, before January 1, 2011, borrowed funds required for the acquisition of housing, etc. used as the salary income earner, etc.'s own residence from a financial institution prescribed in Article 8, paragraph (1) of the New Act on Special Measures Concerning Taxation or any other person specified by Cabinet Order (including the case specified by Cabinet Order where those funds were borrowed from a welfare company prescribed in Article 9, paragraph (3) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971)), and has received from the employer, on the basis of the status as an employee, an amount equivalent to the whole or part of interest payable on or after that date, to be appropriated for that interest, income tax is not imposed on the amount received (where that amount falls under a case specified by Cabinet Order as a case where it significantly exceeds the amount ordinarily received on the basis of the status as an employee to be appropriated for that interest, excluding the amount equivalent to the amount specified by Cabinet Order as the amount of the part that significantly exceeds it).
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**第五項** 給与所得者等が、勤労者財産形成促進法第九条第二項第二号に規定する勤労者の負担を軽減するために必要な措置若しくは同法第十条第三項に規定する当該措置に準ずる措置により受ける旧租税特別措置法第二十九条第三項に規定する経済的利益又はこれらの措置により支払を受ける金額で政令で定めるもの（以下この条において「経済的利益等」という。）のうち平成二十三年一月一日前の期間に係るものについては、なお従前の例による。
suppl-4221-6/art-58/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-58/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-5
With regard to the portion pertaining to the period before January 1, 2011 of the economic benefit prescribed in Article 29, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a salary income earner, etc. receives through measures necessary to reduce the burden on workers prescribed in Article 9, paragraph (2), item (ii) of the Workers' Property Accumulation Promotion Act or measures equivalent to those measures prescribed in Article 10, paragraph (3) of that Act, or of the amounts received through these measures which are specified by Cabinet Order (referred to as "economic benefit, etc." in this Article), the provisions then in force continue to govern.
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**第六項** 給与所得者等が、自己の居住の用に供する住宅等の取得につき、平成二十三年一月一日前に勤労者財産形成促進法第九条第一項に規定する住宅資金の貸付けを受けた場合において、その給与所得者等が受ける経済的利益等のうち同日以後の期間に係るもの（第二項又は第四項の規定の適用を受けるものを除く。）については、所得税を課さない。
suppl-4221-6/art-58/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-58/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-6
Where a salary income earner, etc. has, before January 1, 2011, received a loan of housing funds prescribed in Article 9, paragraph (1) of the Workers' Property Accumulation Promotion Act for the acquisition of housing, etc. used as the salary income earner, etc.'s own residence, income tax is not imposed on the portion of the economic benefit, etc. received by that salary income earner, etc. that pertains to the period on or after that date (excluding the portion to which the provisions of paragraph (2) or (4) apply).
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**第七項** 第二項、第四項及び前項の規定は、これらの規定に規定する経済的利益、支払を受けた金額又は経済的利益等が給与所得者等に通常支給すべきであったと認められる第二項に規定する給与等又は退職手当等に代えて支払われたと認められる場合には、適用しない。
suppl-4221-6/art-58/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-58/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-7
The provisions of paragraphs (2) and (4) and the preceding paragraph do not apply if the economic benefit, the amount received or the economic benefit, etc. prescribed in those provisions is found to have been paid in lieu of salary, etc. prescribed in paragraph (2) or severance pay or other such compensation that is found to have been ordinarily payable to the salary income earner, etc.
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### 第五十九条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4221-6/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-59
**第一項** 個人が施行日前に行った旧租税特別措置法第三十四条の二第二項第六号に規定する土地等の譲渡については、なお従前の例による。
suppl-4221-6/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-59/par-1
With regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (2), item (vi) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第三十四条の二第二項第二十四号の規定は、個人が附則第一条第十号に定める日以後に同項第二十四号の認定がされた同号に規定する地域内の土地の同日以後に行う譲渡について適用し、個人が同日前に旧租税特別措置法第三十四条の二第二項第二十四号の認定がされた同号に規定する地域内の土地の同日前に行った譲渡については、なお従前の例による。
suppl-4221-6/art-59/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-59/par-2
The provisions of Article 34-2, paragraph (2), item (xxiv) of the New Act on Special Measures Concerning Taxation apply to a transfer, made by an individual on or after the date specified in Article 1, item (x) of the Supplementary Provisions, of land within an area prescribed in item (xxiv) of that paragraph for which the certification under that item was given on or after that date, and the provisions then in force continue to govern a transfer, made by an individual before that date, of land within an area prescribed in Article 34-2, paragraph (2), item (xxiv) of the Former Act on Special Measures Concerning Taxation for which the certification under that item was given before that date.
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**第三項** 新租税特別措置法第三十六条の二の規定は、個人が平成二十二年一月一日以後に行う同条第一項に規定する譲渡資産の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十六条の二第一項に規定する譲渡資産の譲渡については、なお従前の例による。
suppl-4221-6/art-59/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-59/par-3
The provisions of Article 36-2 of the New Act on Special Measures Concerning Taxation apply to a transfer of transferred assets prescribed in paragraph (1) of that Article made by an individual on or after January 1, 2010, and the provisions then in force continue to govern a transfer of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date.
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### 第六十条（株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. on Shares, etc.
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suppl-4221-6/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-60
**第一項** 新租税特別措置法第三十七条の十第四項（第一号に係る部分に限る。）の規定は、施行日以後の同号に規定する公募株式等証券投資信託等の終了又は一部の解約について適用し、施行日前の旧租税特別措置法第三十七条の十第四項第一号に規定する公募株式等証券投資信託の終了又は一部の解約については、なお従前の例による。
suppl-4221-6/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-60/par-1
The provisions of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to the termination or partial cancellation, on or after the Effective Date, of a publicly offered securities investment trust for shares and similar interests, etc. prescribed in that item, and the provisions then in force continue to govern the termination or partial cancellation, before the Effective Date, of a publicly offered securities investment trust for shares and similar interests prescribed in Article 37-10, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation.
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**第二項** 新租税特別措置法第三十七条の十第四項（第二号及び第三号に係る部分に限る。）の規定は、平成二十二年一月一日以後の同項第二号に規定する株式等証券投資信託等の終了若しくは一部の解約又は同項第三号に規定する特定受益証券発行信託に係る信託の分割について適用し、同日前の旧租税特別措置法第三十七条の十第四項第二号に規定する株式等証券投資信託等の終了若しくは一部の解約又は同項第三号に規定する特定受益証券発行信託に係る信託の分割については、なお従前の例による。
suppl-4221-6/art-60/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-60/par-2
The provisions of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (iii)) apply to the termination or partial cancellation, on or after January 1, 2010, of a securities investment trust for shares and similar interests, etc. prescribed in item (ii) of that paragraph or a trust split pertaining to a specified trust that issues beneficiary certificates prescribed in item (iii) of that paragraph, and the provisions then in force continue to govern the termination or partial cancellation, before that date, of a securities investment trust for shares and similar interests, etc. prescribed in Article 37-10, paragraph (4), item (ii) of the Former Act on Special Measures Concerning Taxation or a trust split pertaining to a specified trust that issues beneficiary certificates prescribed in item (iii) of that paragraph.
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### 第六十一条（特定管理株式等が価値を失った場合の株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. on Shares, etc. in the Case Where Specified Managed Shares, etc. Have Lost Their Value
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suppl-4221-6/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-61
**第一項** 新租税特別措置法第三十七条の十の二第一項（第一号に係る部分を除く。）の規定は、平成二十六年分以後の所得税について適用し、平成二十五年分以前の所得税については、なお従前の例による。
suppl-4221-6/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-61/par-1
The provisions of Article 37-10-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning item (i)) apply to income tax for 2014 and subsequent years, and the provisions then in force continue to govern income tax for 2013 and prior years.
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### 第六十二条（平成十三年九月三十日以前に取得した上場株式等の取得費の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Acquisition Cost of Listed Shares, etc. Acquired on or before September 30, 2001
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suppl-4221-6/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-62
**第一項** 個人が平成二十三年一月一日前に旧租税特別措置法第三十七条の十一の二第一項に規定する上場株式等の譲渡をした場合における当該上場株式等の譲渡による譲渡所得については、なお従前の例による。
suppl-4221-6/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-62/par-1
With regard to capital gains from the transfer of listed shares, etc. in the case where an individual made a transfer of listed shares, etc. prescribed in Article 37-11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before January 1, 2011, the provisions then in force continue to govern.
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### 第六十三条（特定中小会社が発行した株式の取得に要した金額の控除等に関する経過措置） — Transitional Measures Concerning Deduction, etc. of the Amount Required for the Acquisition of Shares Issued by Specified Small and Medium Sized Companies
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suppl-4221-6/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-63
**第一項** 個人が施行日前に払込みにより取得をした旧租税特別措置法第三十七条の十三第一項第四号に掲げる特定株式については、なお従前の例による。
suppl-4221-6/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-63/par-1
With regard to specified shares listed in Article 37-13, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual acquired by payment before the Effective Date, the provisions then in force continue to govern.
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### 第六十四条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
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suppl-4221-6/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64
**第一項** 新租税特別措置法第三十七条の十四第一項から第五項まで及び第十四項から第二十項までの規定は、平成二十六年一月一日以後に設定される同条第五項第一号に規定する非課税口座に係る同日以後の同条第一項に規定する非課税口座内上場株式等の譲渡及び同条第四項各号に掲げる事由による同項の非課税口座内上場株式等の払出しについて適用する。
suppl-4221-6/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-1
The provisions of Article 37-14, paragraphs (1) through (5) and paragraphs (14) through (20) of the New Act on Special Measures Concerning Taxation apply to transfers, on or after January 1, 2014, of listed shares, etc. in a tax-exempt account prescribed in paragraph (1) of that Article, and withdrawals, on or after that date, of listed shares, etc. in a tax-exempt account referred to in paragraph (4) of that Article due to the events listed in the items of that paragraph, in relation to a tax-exempt account prescribed in paragraph (5), item (i) of that Article opened on or after January 1, 2014.
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**第二項** 新租税特別措置法第三十七条の十四第六項から第十三項までの規定は、平成二十六年一月一日以後に同条第五項第一号に規定する非課税口座開設届出書の提出（同号に規定する提出をいう。次項において同じ。）又は同条第六項の申請書の提出（同項に規定する提出をいう。第四項において同じ。）をする場合について適用する。
suppl-4221-6/art-64/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-2
The provisions of Article 37-14, paragraphs (6) through (13) of the New Act on Special Measures Concerning Taxation apply where, on or after January 1, 2014, a person makes a submission of a written notification of opening of a tax-exempt account prescribed in paragraph (5), item (i) of that Article (meaning the submission prescribed in that item; the same applies in the following paragraph) or a submission of the written application referred to in paragraph (6) of that Article (meaning the submission prescribed in that paragraph; the same applies in paragraph (4)).
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**第三項** 新租税特別措置法第三十七条の十四第五項第一号に規定する非課税口座を設定しようとする同号の居住者又は国内に恒久的施設を有する非居住者及び同号に規定する金融商品取引業者等の営業所の長は、平成二十六年一月一日前においても、同号及び同条第十一項から第十三項までの規定の例により、同号に規定する非課税口座開設届出書の提出、同条第十一項において準用する同条第七項の告知及び確認、同条第十三項に規定する財務省令で定める事項（以下この項において「記載事項」という。）の提供その他必要な行為をすることができる。この場合において、これらの規定の例によりされた当該非課税口座開設届出書の提出、告知及び確認並びに記載事項の提供は、同日においてこれらの規定により行われたものとみなす。
suppl-4221-6/art-64/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-3
A resident or a nonresident who has a permanent establishment in Japan referred to in Article 37-14, paragraph (5), item (i) of the New Act on Special Measures Concerning Taxation who intends to open a tax-exempt account prescribed in that item, and the head of a business office of a financial instruments business operator, etc. prescribed in that item, may, even before January 1, 2014, in accordance with the provisions of that item and paragraphs (11) through (13) of that Article, submit a written notification of opening of a tax-exempt account prescribed in that item, give the notice and conduct the confirmation referred to in paragraph (7) of that Article as applied mutatis mutandis pursuant to paragraph (11) of that Article, provide the matters specified by Order of the Ministry of Finance prescribed in paragraph (13) of that Article (referred to as the "required particulars" in this paragraph), and perform any other necessary acts. In this case, the submission of that written notification of opening of a tax-exempt account, the notice and confirmation, and the provision of the required particulars made in accordance with those provisions are deemed to have been made pursuant to those provisions on that date.
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**第四項** 新租税特別措置法第三十七条の十四第五項第三号に規定する非課税口座開設確認書の交付を受けようとする同条第六項の居住者又は国内に恒久的施設を有する非居住者、同項の金融商品取引業者等の営業所の長及び同条第九項に規定する所轄税務署長は、平成二十六年一月一日前においても、同条第六項から第十項までの規定の例により、同条第六項の申請書の提出、同条第七項の告知及び確認、同条第九項に規定する申請事項の提供及び帳簿への記載又は記録、同条第十項第一号の非課税口座開設確認書又は同項第二号の書面の交付その他必要な行為をすることができる。この場合において、これらの規定の例によりされた当該申請書の提出、告知及び確認、申請事項の提供及び帳簿への記載又は記録並びに非課税口座開設確認書又は書面の交付は、同日においてこれらの規定により行われたものとみなす。
suppl-4221-6/art-64/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-4
A resident or a nonresident who has a permanent establishment in Japan referred to in Article 37-14, paragraph (6) of the New Act on Special Measures Concerning Taxation who intends to receive delivery of a written confirmation of opening of a tax-exempt account prescribed in paragraph (5), item (iii) of that Article, the head of a business office of a financial instruments business operator, etc. referred to in paragraph (6) of that Article, and the competent district director prescribed in paragraph (9) of that Article may, even before January 1, 2014, in accordance with the provisions of paragraphs (6) through (10) of that Article, submit the written application referred to in paragraph (6) of that Article, give the notice and conduct the confirmation referred to in paragraph (7) of that Article, provide the application particulars prescribed in paragraph (9) of that Article and enter or record them in books, deliver the written confirmation of opening of a tax-exempt account referred to in paragraph (10), item (i) of that Article or the document referred to in item (ii) of that paragraph, and perform any other necessary acts. In this case, the submission of that written application, the notice and confirmation, the provision of the application particulars and the entry or recording in books, and the delivery of the written confirmation of opening of a tax-exempt account or the document made in accordance with those provisions are deemed to have been made pursuant to those provisions on that date.
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### 第六十五条（合併等により外国親法人株式の交付を受ける場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Event of Receiving Shares of a Foreign Parent Corporation Due to a Merger, etc.
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suppl-4221-6/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-65
**第一項** 新租税特別措置法第三十七条の十四の二第六項の規定は、平成二十三年一月一日以後に同条第一項から第三項までに規定する特定合併、特定分割型分割又は特定株式交換が行われる場合について適用し、同日前に旧租税特別措置法第三十七条の十四の二第一項から第三項までに規定する特定合併、特定分割型分割又は特定株式交換が行われた場合については、なお従前の例による。
suppl-4221-6/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-65/par-1
The provisions of Article 37-14-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply where a specified merger, specified company split by split-off or specified share exchange prescribed in paragraphs (1) through (3) of that Article is carried out on or after January 1, 2011, and the provisions then in force continue to govern cases where a specified merger, specified company split by split-off or specified share exchange prescribed in Article 37-14-2, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation was carried out before that date.
machine translation, not official
### 第六十六条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. in the Event of a Specified Merger, etc.
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suppl-4221-6/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-66
**第一項** 新租税特別措置法第三十七条の十四の三第四項の規定は、平成二十三年一月一日以後に同条第一項から第三項までに規定する特定非適格合併、特定非適格分割型分割又は特定非適格株式交換が行われる場合について適用し、同日前に旧租税特別措置法第三十七条の十四の三第一項から第三項までに規定する特定非適格合併、特定非適格分割型分割又は特定非適格株式交換が行われた場合については、なお従前の例による。
suppl-4221-6/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-66/par-1
The provisions of Article 37-14-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply where a specified non-qualified merger, specified non-qualified company split by split-off or specified non-qualified share exchange prescribed in paragraphs (1) through (3) of that Article is carried out on or after January 1, 2011, and the provisions then in force continue to govern cases where a specified non-qualified merger, specified non-qualified company split by split-off or specified non-qualified share exchange prescribed in Article 37-14-3, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation was carried out before that date.
machine translation, not official
### 第六十七条（割引の方法により発行される公社債等の譲渡による所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Public and Corporate Bonds, etc. Issued at a Discount
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suppl-4221-6/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-67
**第一項** 新租税特別措置法第三十七条の十六（第一項第四号に係る部分に限る。）の規定は、個人が施行日以後に行う同号に規定する公社債の譲渡による所得について適用する。
suppl-4221-6/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-67/par-1
The provisions of Article 37-16 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to income from a transfer of public and corporate bonds prescribed in that item made by an individual on or after the Effective Date.
machine translation, not official
### 第六十八条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
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suppl-4221-6/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-68
**第一項** 新租税特別措置法第四十条の四第一項及び第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額については、なお従前の例による。
suppl-4221-6/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-68/par-1
The provisions of Article 40-4, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to the applicable amount prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the taxable amount prescribed in that paragraph pertaining to that applicable amount, and the provisions then in force continue to govern the applicable amount prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date and the taxable amount prescribed in that paragraph pertaining to that applicable amount.
machine translation, not official
**第二項** 旧租税特別措置法第四十条の四第三項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額の計算については、なお従前の例による。
suppl-4221-6/art-68/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-68/par-2
With regard to the calculation of the applicable amount prescribed in Article 40-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第四十条の四第四項及び第五項の規定は、同条第四項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額について適用する。
suppl-4221-6/art-68/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-68/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-68/par-3
The provisions of Article 40-4, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount.
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**第四項** 新租税特別措置法第四十条の四第七項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額につき同条第三項又は第四項の規定を適用する場合については、なお従前の例による。
suppl-4221-6/art-68/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-68/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-68/par-4
The provisions of Article 40-4, paragraph (7) of the New Act on Special Measures Concerning Taxation apply where the provisions of paragraph (3) or (5) of that Article are applied to the applicable amount prescribed in paragraph (1) of that Article or the partially applicable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern cases where the provisions of Article 40-4, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation are applied to the applicable amount prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第四十条の五の規定は、居住者が施行日以後に外国法人から受ける同条第一項に規定する剰余金の配当等の額がある場合について適用し、居住者が施行日前に旧租税特別措置法第四十条の五第一項に規定する特定外国子会社等から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-4221-6/art-68/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-68/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-68/par-5
The provisions of Article 40-5 of the New Act on Special Measures Concerning Taxation apply where there is an amount of dividend of surplus, etc. prescribed in paragraph (1) of that Article that a resident receives from a foreign corporation on or after the Effective Date, and the provisions then in force continue to govern cases where there is an amount of dividend of surplus, etc. prescribed in Article 40-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident received from a specified foreign subsidiary, etc. prescribed in that paragraph before the Effective Date.
machine translation, not official
**第六項** 所得税法等の一部を改正する法律（平成二十一年法律第十三号。以下この項及び次条第四項において「平成二十一年改正法」という。）第五条の規定による改正前の租税特別措置法（以下この項及び次条第四項において「旧法」という。）第四十条の五第一項に規定する特定外国子会社等の平成二十一年四月一日前に開始した事業年度に係る同項に規定する課税対象留保金額（居住者の有する当該特定外国子会社等の新租税特別措置法第四十条の五第二項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）に対応する部分の金額として政令で定める金額に限る。）のうち当該居住者の同号イに規定する配当日の属する年分に対応する部分の金額又は旧法第四十条の五第二項に規定する控除未済配当等の額（当該居住者の有する当該特定外国子会社等の間接保有の株式等の数に対応する部分の金額として政令で定める金額に限る。）のうち当該居住者の同号ロに規定する前二年内の各年分に対応する部分の金額は、当該居住者の同号イ又はロに掲げる金額とみなして、新租税特別措置法第四十条の五第二項の規定を適用する。この場合において、同号イ又はロに掲げる金額とみなされる金額は、平成二十一年改正法附則第三十一条第三項の規定により平成二十一年改正法第五条の規定による改正後の租税特別措置法第四十条の五第一項各号に掲げる金額とみなされる金額に含まれないものとする。
suppl-4221-6/art-68/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-68/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-68/par-6
The amount of the portion of the taxable retained amount prescribed in Article 40-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009; referred to as the "2009 Amendment Act" in this paragraph and paragraph (4) of the following Article) (referred to as the "Former Act" in this paragraph and paragraph (4) of the following Article) pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before April 1, 2009 (limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly prescribed in Article 40-5, paragraph (2), item (ii), (a) of the New Act on Special Measures Concerning Taxation (referred to as the "number of shares, etc. held indirectly" in this paragraph) in that specified foreign subsidiary, etc. held by a resident) that corresponds to the year that includes the dividend date prescribed in (a) of that item of that resident, or the amount of the portion of the amount of undeducted dividends, etc. prescribed in Article 40-5, paragraph (2) of the Former Act (limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly in that specified foreign subsidiary, etc. held by that resident) that corresponds to each year within the preceding two years prescribed in (b) of that item of that resident, is deemed to be the amount listed in (a) or (b) of that item of that resident, and the provisions of Article 40-5, paragraph (2) of the New Act on Special Measures Concerning Taxation apply. In this case, the amount deemed to be the amount listed in (a) or (b) of that item is not to be included in the amount deemed to be the amount listed in the items of Article 40-5, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 5 of the 2009 Amendment Act pursuant to the provisions of Article 31, paragraph (3) of the Supplementary Provisions of the 2009 Amendment Act.
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### 第六十九条（特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Residents Who Are Specially Related Shareholders, etc.
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suppl-4221-6/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69
**第一項** 旧租税特別措置法第四十条の七第三項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額の計算については、なお従前の例による。
suppl-4221-6/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69/par-1
With regard to the calculation of the applicable amount prescribed in Article 40-7, paragraph (3) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新租税特別措置法第四十条の七第四項及び第五項の規定は、同条第四項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額について適用する。
suppl-4221-6/art-69/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69/par-2
The provisions of Article 40-7, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date and to the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount.
machine translation, not official
**第三項** 新租税特別措置法第四十条の八の規定は、同条第一項に規定する特殊関係株主等である居住者が施行日以後に外国法人から受ける同項に規定する剰余金の配当等の額がある場合について適用し、旧租税特別措置法第四十条の八第一項に規定する特殊関係株主等である居住者が施行日前に同項に規定する特定外国法人から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-4221-6/art-69/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-69/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69/par-3
The provisions of Article 40-8 of the New Act on Special Measures Concerning Taxation apply where there is an amount of dividend of surplus, etc. prescribed in paragraph (1) of that Article that a resident who is a specially related shareholder, etc. prescribed in that paragraph receives from a foreign corporation on or after the Effective Date, and the provisions then in force continue to govern cases where there is an amount of dividend of surplus, etc. prescribed in Article 40-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident who is a specially related shareholder, etc. prescribed in that paragraph received from a specified foreign corporation prescribed in that paragraph before the Effective Date.
machine translation, not official
**第四項** 旧法第四十条の十一第一項に規定する特定外国法人の平成二十一年四月一日前に開始した事業年度に係る同項に規定する課税対象留保金額（居住者の有する当該特定外国法人の新租税特別措置法第四十条の八第二項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）に対応する部分の金額として政令で定める金額に限る。）のうち当該居住者の同号イに規定する配当日の属する年分に対応する部分の金額又は旧法第四十条の十一第二項に規定する控除未済配当等の額（当該居住者の有する当該特定外国法人の間接保有の株式等の数に対応する部分の金額として政令で定める金額に限る。）のうち当該居住者の同号ロに規定する前二年内の各年分に対応する部分の金額は、当該居住者の同号イ又はロに掲げる金額とみなして、新租税特別措置法第四十条の八第二項の規定を適用する。この場合において、同号イ又はロに掲げる金額とみなされる金額は、平成二十一年改正法附則第三十二条第三項の規定により平成二十一年改正法第五条の規定による改正後の租税特別措置法第四十条の八第一項各号に掲げる金額とみなされる金額に含まれないものとする。
suppl-4221-6/art-69/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69/par-4
The amount of the portion of the taxable retained amount prescribed in Article 40-11, paragraph (1) of the Former Act pertaining to business years of a specified foreign corporation prescribed in that paragraph that began before April 1, 2009 (limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly prescribed in Article 40-8, paragraph (2), item (ii), (a) of the New Act on Special Measures Concerning Taxation (referred to as the "number of shares, etc. held indirectly" in this paragraph) in that specified foreign corporation held by a resident) that corresponds to the year that includes the dividend date prescribed in (a) of that item of that resident, or the amount of the portion of the amount of undeducted dividends, etc. prescribed in Article 40-11, paragraph (2) of the Former Act (limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly in that specified foreign corporation held by that resident) that corresponds to each year within the preceding two years prescribed in (b) of that item of that resident, is deemed to be the amount listed in (a) or (b) of that item of that resident, and the provisions of Article 40-8, paragraph (2) of the New Act on Special Measures Concerning Taxation apply. In this case, the amount deemed to be the amount listed in (a) or (b) of that item is not to be included in the amount deemed to be the amount listed in the items of Article 40-8, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 5 of the 2009 Amendment Act pursuant to the provisions of Article 32, paragraph (3) of the Supplementary Provisions of the 2009 Amendment Act.
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### 第七十条（振替国債の償還差益等の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption, etc. of Book-Entry Government Bonds
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suppl-4221-6/art-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-70
**第一項** 新租税特別措置法第四十一条の十三第一項の規定は、施行日以後に取得する同項に規定する振替国債（第四項において「振替国債」という。）又は同条第一項に規定する振替地方債（第四項において「振替地方債」という。）につき支払を受ける同条第一項に規定する償還差益について適用する。
suppl-4221-6/art-70/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-70/par-1
The provisions of Article 41-13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (1) of that Article received on book-entry government bonds prescribed in that paragraph (referred to as "book-entry government bonds" in paragraph (4)) or book-entry municipal bonds prescribed in paragraph (1) of that Article (referred to as "book-entry municipal bonds" in paragraph (4)) acquired on or after the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第四十一条の十三第二項の規定は、平成二十二年六月一日以後に取得する同項に規定する特定振替社債等（第四項において「特定振替社債等」という。）につき支払を受ける同条第二項に規定する償還差益について適用する。
suppl-4221-6/art-70/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-70/par-2
The provisions of Article 41-13, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (2) of that Article received on specified book-entry corporate bonds, etc. prescribed in that paragraph (referred to as "specified book-entry corporate bonds, etc." in paragraph (4)) acquired on or after June 1, 2010.
machine translation, not official
**第三項** 新租税特別措置法第四十一条の十三第三項の規定は、施行日以後に発行される同項に規定する民間国外債（次項において「民間国外債」という。）につき支払を受ける同条第三項に規定する発行差金について適用し、施行日前に発行された旧租税特別措置法第四十一条の十三に規定する民間国外債につき支払を受ける同条に規定する発行差金については、なお従前の例による。
suppl-4221-6/art-70/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-70/par-3
The provisions of Article 41-13, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the issue discount prescribed in paragraph (3) of that Article received on private foreign bonds prescribed in that paragraph (referred to as "private foreign bonds" in the following paragraph) issued on or after the Effective Date, and the provisions then in force continue to govern the issue discount prescribed in Article 41-13 of the Former Act on Special Measures Concerning Taxation received on private foreign bonds prescribed in that Article issued before the Effective Date.
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**第四項** 新租税特別措置法第四十一条の十三第四項及び第五項の規定は、施行日以後に取得する振替国債又は振替地方債につき支払を受ける同条第一項に規定する償還差益及びその償還（買入消却を含む。以下この項において同じ。）により生ずる損失の額、平成二十二年六月一日以後に取得する特定振替社債等につき支払を受ける同条第二項に規定する償還差益及びその償還により生ずる損失の額並びに施行日以後に発行される民間国外債につき支払を受ける同条第三項に規定する発行差金及びその償還により生ずる同条第四項に規定する損失の額について適用する。
suppl-4221-6/art-70/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-70/par-4
The provisions of Article 41-13, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (1) of that Article received on book-entry government bonds or book-entry municipal bonds acquired on or after the Effective Date and the amount of loss arising from their redemption (including retirement by purchase; the same applies hereinafter in this paragraph), profit from redemption prescribed in paragraph (2) of that Article received on specified book-entry corporate bonds, etc. acquired on or after June 1, 2010 and the amount of loss arising from their redemption, and the issue discount prescribed in paragraph (3) of that Article received on private foreign bonds issued on or after the Effective Date and the amount of loss prescribed in paragraph (4) of that Article arising from their redemption.
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### 第七十一条（同居の老親等に係る扶養控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction for Dependents for Elderly Parents, etc. Living Together
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suppl-4221-6/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-71
**第一項** 新租税特別措置法第四十一条の十六の規定は、平成二十三年分以後の所得税について適用し、平成二十二年分以前の所得税については、なお従前の例による。
suppl-4221-6/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-71/par-1
The provisions of Article 41-16 of the New Act on Special Measures Concerning Taxation apply to income tax for 2011 and subsequent years, and the provisions then in force continue to govern income tax for 2010 and prior years.
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### 第七十二条（外国金融機関等の債券現先取引に係る利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Bond Transactions with Repurchase Agreements of Foreign Financial Institutions, etc.
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suppl-4221-6/art-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-72
**第一項** 新租税特別措置法第四十二条の二第二項第一号の規定は、同項に規定する外国金融機関等が平成二十二年六月一日以後に支払を受けるべき同条第一項に規定する特定利子について適用し、旧租税特別措置法第四十二条の二第二項に規定する外国金融機関等が同日前に支払を受けるべき同条第一項に規定する特定利子については、なお従前の例による。
suppl-4221-6/art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-72/par-1
The provisions of Article 42-2, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to specified interest prescribed in paragraph (1) of that Article that a foreign financial institution, etc. prescribed in paragraph (2) of that Article is to receive on or after June 1, 2010, and the provisions then in force continue to govern specified interest prescribed in paragraph (1) of that Article that a foreign financial institution, etc. prescribed in Article 42-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation is to receive before that date.
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### 第七十三条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4221-6/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-73
**第一項** 新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-73/par-1
Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter) for business years beginning on or after the Effective Date and corporation tax of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for consolidated business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date and corporation tax of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for consolidated business years that began before the Effective Date.
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### 第七十四条（試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted
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suppl-4221-6/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-74
**第一項** 新租税特別措置法第四十二条の四第十六項の規定は、平成二十二年十月一日以後に現物分配（附則第十条第二項に規定する現物分配をいう。以下同じ。）が行われる場合における法人の事業年度分の法人税について適用し、同日前に事後設立（附則第十条第二項に規定する事後設立をいう。以下附則第百二十二条までにおいて同じ。）が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-74/par-1
The provisions of Article 42-4, paragraph (16) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a distribution in kind (meaning a distribution in kind prescribed in Article 10, paragraph (2) of the Supplementary Provisions; the same applies hereinafter) is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 10, paragraph (2) of the Supplementary Provisions; the same applies hereinafter up to Article 122 of the Supplementary Provisions) was carried out before that date.
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### 第七十五条（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4221-6/art-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-75
**第一項** 新租税特別措置法第四十二条の五（第一項第二号に係る部分に限る。）の規定は、法人が附則第一条第九号に定める日以後に取得又は製作若しくは建設をする同項に規定するエネルギー需給構造改革推進設備等について適用し、法人が同日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等については、なお従前の例による。
suppl-4221-6/art-75/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-75/par-1
The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (ii)) apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before that date.
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### 第七十六条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4221-6/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-76
**第一項** 新租税特別措置法第四十二条の七（第一項第四号に係る部分に限る。）の規定は、法人が施行日以後に取得又は製作をする同号に定める機械及び装置並びに器具及び備品について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十二条の七第一項第四号に定める機械及び装置並びに器具及び備品については、なお従前の例による。
suppl-4221-6/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-76/par-1
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to machinery and equipment and tools, furniture and fixtures specified in that item that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment and tools, furniture and fixtures specified in Article 42-7, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第二項** 新租税特別措置法第四十二条の七（第一項第五号に係る部分に限る。）の規定は、法人が施行日以後に取得又は製作をする同号に定める減価償却資産について適用する。
suppl-4221-6/art-76/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-76/par-2
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (v)) apply to depreciable assets specified in that item that a corporation acquires or manufactures on or after the Effective Date.
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### 第七十七条（情報基盤強化設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired
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suppl-4221-6/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-77
**第一項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十二条の十一第一項に規定する情報基盤強化設備等を同項に規定する法人の営む事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第三項 場合には、当該金額を控除した残額 場合には当該金額を控除した残額とし、所得税法等の一部を改正する法律（平成二十二年法律第六号。次項において「平成二十二年改正法」という。）第十八条の規定による改正後の租税特別措置法（第五項において「新租税特別措置法」という。）第四十二条の七第二項（同条第一項第五号に係る部分に限る。）の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には同条第二項の規定による同項に規定する税額控除限度額に当該事業年度においてその事業の用に供した同条第一項に規定する情報基盤強化設備等の取得価額の合計額が当該事業年度においてその事業の用に供した同条第三項に規定する適用対象事業基盤強化設備等の取得価額の合計額のうちに占める割合を乗じて計算した金額を控除した残額とする。
第四項 第六十八条の十五第二項 平成二十二年改正法附則第百十条の規定によりなおその効力を有するものとされる平成二十二年改正法第十八条の規定による改正前の租税特別措置法（次項及び第九項において「旧効力措置法」という。）第六十八条の十五第二項
第五項 第六十八条の十五第二項 旧効力措置法第六十八条の十五第二項
同法第六十六条第一項 法人税法第六十六条第一項
第四十二条の四第十一項（第四十二条の四の二第七項 新租税特別措置法第四十二条の四第十一項（新租税特別措置法第四十二条の四の二第七項
第四十二条の五第五項 新租税特別措置法第四十二条の五第五項
前条第五項 第四十二条の十第五項
第九項 第六十八条の十五第二項 旧効力措置法第六十八条の十五第二項
同法第二条第三十二号 法人税法第二条第三十二号
第六十八条の十五第三項 旧効力措置法第六十八条の十五第三項
第十項 又は租税特別措置法第四十二条の十一第二項 又は所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十七条の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法（以下「旧効力単体措置法」という。）第四十二条の十一第二項
並びに租税特別措置法第四十二条の十一第二項 並びに旧効力単体措置法第四十二条の十一第二項
第十一項 租税特別措置法第四十二条の十一第五項（ 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十七条の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法（第三項において「旧効力単体措置法」という。）第四十二条の十一第五項（
租税特別措置法第四十二条の十一第五項」 旧効力単体措置法第四十二条の十一第五項」
suppl-4221-6/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-77/par-1
With regard to corporation tax in the case where a corporation has provided information infrastructure enhancement equipment, etc. prescribed in Article 42-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it acquired or manufactured before the Effective Date for use in a business conducted by the corporation prescribed in that paragraph, the provisions of that Article remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (3) , the balance remaining after deducting that amount , the balance remaining after deducting that amount, and in the case where there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-7, paragraph (2) (limited to the part concerning paragraph (1), item (v) of that Article) of the Act on Special Measures Concerning Taxation as amended by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010; referred to as the "2010 Amendment Act" in the following paragraph) (referred to as the "New Act on Special Measures Concerning Taxation" in paragraph (5)), the balance remaining after deducting the amount calculated by multiplying the maximum tax credit prescribed in paragraph (2) of that Article under the provisions of that paragraph by the ratio of the total acquisition cost of the information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article provided for use in that business in that business year to the total acquisition cost of the applicable business base strengthening equipment, etc. prescribed in paragraph (3) of that Article provided for use in that business in that business year.
Paragraph (4) Article 68-15, paragraph (2) Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the 2010 Amendment Act, which remains in force pursuant to the provisions of Article 110 of the Supplementary Provisions of the 2010 Amendment Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph and paragraph (9))
Paragraph (5) Article 68-15, paragraph (2) Article 68-15, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 66, paragraph (1) of that Act Article 66, paragraph (1) of the Corporation Tax Act
Article 42-4, paragraph (11) (Article 42-4-2, paragraph (7) Article 42-4, paragraph (11) of the New Act on Special Measures Concerning Taxation (Article 42-4-2, paragraph (7) of the New Act on Special Measures Concerning Taxation
Article 42-5, paragraph (5) Article 42-5, paragraph (5) of the New Act on Special Measures Concerning Taxation
paragraph (5) of the preceding Article Article 42-10, paragraph (5)
Paragraph (9) Article 68-15, paragraph (2) Article 68-15, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 2, item (xxxii) of that Act Article 2, item (xxxii) of the Corporation Tax Act
Article 68-15, paragraph (3) Article 68-15, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (10) or Article 42-11, paragraph (2) of the Act on Special Measures Concerning Taxation or Article 42-11, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 77 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations")
and Article 42-11, paragraph (2) of the Act on Special Measures Concerning Taxation and Article 42-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Paragraph (11) Article 42-11, paragraph (5) of the Act on Special Measures Concerning Taxation ( Article 42-11, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 77 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in paragraph (3)) (
Article 42-11, paragraph (5) of the Act on Special Measures Concerning Taxation" Article 42-11, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"
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### 第七十八条（法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit to Be Deducted from the Amount of Corporation Tax
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suppl-4221-6/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-78
**第一項** 前条の規定の適用がある場合における新租税特別措置法第四十二条の十一の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 次の各号に掲げる規定 次の各号に掲げる規定（所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十七条の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第四十二条の十一第二項又は第三項の規定を含む。以下この条において同じ。）
当該各号に定める金額を 当該各号に定める金額（旧効力措置法第四十二条の十一第二項又は第三項の規定にあつては、それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号及び第四項を除き、以下この条において同じ。）を
第二項 又は前条第三項 、前条第三項又は旧効力措置法第四十二条の十一第三項
第三項 若しくは前条第四項 、前条第四項若しくは旧効力措置法第四十二条の十一第四項
suppl-4221-6/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-78/par-1
With regard to the application of the provisions of Article 42-11 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding Article apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) provisions listed in the following items provisions listed in the following items (including the provisions of Article 42-11, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 77 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article)
the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 42-11, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively; the same applies hereinafter in this Article, except in item (iii) and paragraph (4))
Paragraph (2) or paragraph (3) of the preceding Article , paragraph (3) of the preceding Article or Article 42-11, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (3) or paragraph (4) of the preceding Article , paragraph (4) of the preceding Article or Article 42-11, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force
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### 第七十九条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4221-6/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79
**第一項** 法人が施行日前に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をした旧租税特別措置法第四十四条第一項の表の第二号の第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-4221-6/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-1
With regard to depreciable assets listed in the third column of item (ii) of the table in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of before the Effective Date, the provisions then in force continue to govern.
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**第二項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の四第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4221-6/art-79/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-2
With regard to specified telecommunications equipment, etc. prescribed in Article 44-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第三項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の六第一項に規定する資源再生化設備等については、なお従前の例による。
suppl-4221-6/art-79/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-3
With regard to resource recycling equipment, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第四十六条の二第三項第三号の規定は、法人の平成二十二年七月一日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-79/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-4
The provisions of Article 46-2, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after July 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before that date.
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**第五項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第一項に規定する中心市街地優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十四第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第五項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第六十八条の三十四第一項」とする。
suppl-4221-6/art-79/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-5
With regard to good-quality rental housing in a central urban area prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 68-34, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 112, paragraph (5) of the Supplementary Provisions of that Act".
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**第六項** 平成二十二年十月一日以後に合併、分割、現物出資又は現物分配が行われる場合における前項及び同項の規定によりなおその効力を有するものとされる旧租税特別措置法第四十七条の規定の適用については、同項中「同条第二項中」とあるのは「同条第二項中「適格事後設立」とあるのは「適格現物分配（以下この項において「適格合併等」という。）」と、「適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。）」とあるのは「適格合併等」と、「又は現物出資法人」とあるのは「、現物出資法人又は現物分配法人」と、「又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日」とあるのは「にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。」と、」と、「とあるのは、」とあるのは「とあるのは」とする。
suppl-4221-6/art-79/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-6
With regard to the application of the provisions of the preceding paragraph and of Article 47 of the Former Act on Special Measures Concerning Taxation which remains in force pursuant to the provisions of that paragraph in the case where a merger, company split, capital contribution in kind or distribution in kind is carried out on or after October 1, 2010, the phrase "in paragraph (2) of that Article" in that paragraph is deemed to be replaced with "in paragraph (2) of that Article, the phrase 'qualified post-formation acquisition of assets' is deemed to be replaced with 'qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)', the phrase 'qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph)' with 'qualified merger, etc.', the phrase 'or a corporation making a capital contribution in kind' with ', a corporation making a capital contribution in kind or a corporation making a distribution in kind', and the phrase 'or a qualified company split by split-off, the day before the date of the qualified merger or qualified company split by split-off' with ', the day before the date of the qualified merger, and for a qualified in-kind distribution that falls under a distribution of all of the residual assets, the date of determination of the residual assets pertaining to that qualified in-kind distribution.', and", and the phrase "とあるのは、" (is deemed to be replaced with, followed by a comma) is deemed to be replaced with "とあるのは" (is deemed to be replaced with, without a comma).
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**第七項** 新租税特別措置法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する高齢者向け優良賃貸住宅について適用し、法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第三項に規定する高齢者向け優良賃貸住宅については、なお従前の例による。
suppl-4221-6/art-79/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-7
The provisions of Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing for the elderly prescribed in Article 47, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date.
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**第八項** 新租税特別措置法第四十七条第二項の規定は、法人が平成二十二年十月一日以後に行われる同項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する高齢者向け優良賃貸住宅について適用する。
suppl-4221-6/art-79/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-8
The provisions of Article 47, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph that a corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010.
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**第九項** 法人が平成二十二年十月一日前に行われた旧租税特別措置法第四十七条第四項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同項中「第六十八条の三十四第三項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第九項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第六十八条の三十四第三項」とする。
suppl-4221-6/art-79/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-9
With regard to good-quality rental housing for the elderly prescribed in Article 47, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before October 1, 2010, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 68-34, paragraph (3)" in that paragraph is deemed to be replaced with "Article 68-34, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 112, paragraph (9) of the Supplementary Provisions of that Act".
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**第十項** 新租税特別措置法第四十七条の二第二項の規定は、法人が平成二十二年十月一日以後に行われる同項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する特定再開発建築物等について適用する。
suppl-4221-6/art-79/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-10
The provisions of Article 47-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010.
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**第十一項** 法人が平成二十二年十月一日前に行われた旧租税特別措置法第四十七条の二第二項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する特定再開発建築物等については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同項中「第六十八条の三十五第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第十一項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第六十八条の三十五第一項」とする。
suppl-4221-6/art-79/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-11
With regard to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before October 1, 2010, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 68-35, paragraph (1)" in that paragraph is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 112, paragraph (11) of the Supplementary Provisions of that Act".
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**第十二項** 新租税特別措置法第四十八条第二項の規定は、法人が平成二十二年十月一日以後に行われる同項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する倉庫用建物等について適用する。
suppl-4221-6/art-79/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-12
The provisions of Article 48, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that a corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010.
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**第十三項** 法人が平成二十二年十月一日前に行われた旧租税特別措置法第四十八条第二項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する倉庫用建物等については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同項中「第六十八条の三十六第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第十三項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第六十八条の三十六第一項」とする。
suppl-4221-6/art-79/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-13
With regard to warehouse buildings, etc. prescribed in Article 48, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before October 1, 2010, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 68-36, paragraph (1)" in that paragraph is deemed to be replaced with "Article 68-36, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 112, paragraph (13) of the Supplementary Provisions of that Act".
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### 第八十条（特別償却不足額がある場合の償却限度額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of the Depreciation Limit Where There Is a Special Depreciation Shortfall
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suppl-4221-6/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-80
**第一項** 新租税特別措置法第五十二条の二第四項及び第五項の規定は、法人が平成二十二年十月一日以後に行われる同条第四項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する特別償却対象資産について適用し、法人が同日前に行われた旧租税特別措置法第五十二条の二第四項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する特別償却対象資産については、なお従前の例による。
suppl-4221-6/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-80/par-1
The provisions of Article 52-2, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to assets subject to special depreciation prescribed in paragraph (4) of that Article that a corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010, and the provisions then in force continue to govern assets subject to special depreciation prescribed in Article 52-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before that date.
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### 第八十一条（準備金方式による特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation by the Reserve Method
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suppl-4221-6/art-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-81
**第一項** 新租税特別措置法第五十二条の三の規定は、平成二十二年十月一日以後に分割又は現物分配が行われる場合における法人の事業年度分の法人税について適用し、同日前に分割又は事後設立が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-81/par-1
The provisions of Article 52-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a company split or distribution in kind is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a company split or post-formation acquisition of assets was carried out before that date.
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### 第八十二条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-4221-6/art-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-82
**第一項** 新租税特別措置法第五十五条（第一項の表の第三号及び第四号、第二項第一号並びに第九項に係る部分を除く。）、第五十五条の五から第五十六条まで、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の九及び第五十八条の規定は、平成二十二年十月一日以後に分割又は現物分配が行われる場合における法人の事業年度分の法人税について適用し、同日前に分割又は事後設立が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-82/par-1
The provisions of Article 55 (excluding the part concerning items (iii) and (iv) of the table in paragraph (1), paragraph (2), item (i) and paragraph (9)), Articles 55-5 through 56, Article 57-5, Article 57-6, Article 57-8, Article 57-9 and Article 58 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a company split or distribution in kind is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a company split or post-formation acquisition of assets was carried out before that date.
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**第二項** 新租税特別措置法第五十五条（第一項の表の第三号及び第四号並びに第二項第一号に係る部分に限る。）の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条第一項に規定する特定株式等については、なお従前の例による。
suppl-4221-6/art-82/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-82/par-2
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (iii) and (iv) of the table in paragraph (1) and paragraph (2), item (i)) apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
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**第三項** 新租税特別措置法第五十五条第九項（同項に規定する特定株式等の取得価額に乗ずる割合に係る部分に限る。）の規定は、法人が施行日以後に取得する当該特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条第九項に規定する特定株式等については、なお従前の例による。
suppl-4221-6/art-82/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-82/par-3
The provisions of Article 55, paragraph (9) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the ratio by which the acquisition cost of specified shares, etc. prescribed in that paragraph is multiplied) apply to those specified shares, etc. that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (9) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
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**第四項** 新租税特別措置法第五十五条第九項（同項に規定する特定株式等の取得価額に乗ずる割合に係る部分を除く。）の規定は、平成二十二年十月一日以後に同項に規定する適格分割又は適格現物分配が行われる場合における法人の事業年度分の法人税について適用し、同日前に旧租税特別措置法第五十五条第九項に規定する適格分社型分割又は適格事後設立が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-82/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-82/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-82/par-4
The provisions of Article 55, paragraph (9) of the New Act on Special Measures Concerning Taxation (excluding the part concerning the ratio by which the acquisition cost of specified shares, etc. prescribed in that paragraph is multiplied) apply to corporation tax of a corporation for business years in the case where a qualified company split or qualified in-kind distribution prescribed in that paragraph is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a qualified company split by spin-off or qualified post-formation acquisition of assets prescribed in Article 55, paragraph (9) of the Former Act on Special Measures Concerning Taxation was carried out before that date.
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### 第八十三条（中小企業等の貸倒引当金の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Allowance for Bad Debts of Small and Medium Sized Enterprises, etc.
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suppl-4221-6/art-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-83
**第一項** 新租税特別措置法第五十七条の十第二項の規定は、法人の平成二十二年十月一日以後に行う同項に規定する適格分割等について適用する。
suppl-4221-6/art-83/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-83/par-1
The provisions of Article 57-10, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a qualified company split, etc. prescribed in that paragraph that a corporation carries out on or after October 1, 2010.
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### 第八十四条（認定農業生産法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Certified Agricultural Production Corporations, etc.
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suppl-4221-6/art-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-84
**第一項** 施行日前に積み立てた旧租税特別措置法第六十一条の二第一項に規定する農業経営基盤強化準備金の金額を有している同項及び旧租税特別措置法第六十一条の三第一項に規定する法人（旧租税特別措置法第六十一条の二第一項に規定する認定農業生産法人等のうち同項に規定する農業の担い手に対する経営安定のための交付金の交付に関する法律（平成十八年法律第八十八号）第二条第二項第一号ロに掲げるものに限る。）の施行日以後に終了する事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-84/par-1
With regard to corporation tax for business years ending on or after the Effective Date of a corporation prescribed in Article 61-2, paragraph (1) and Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to a certified agricultural production corporation, etc. prescribed in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is listed in Article 2, paragraph (2), item (i), (b) of the Act on Payment of Grants to Farmers for Purpose of Stabilization of Farming Management (Act No. 88 of 2006) prescribed in that paragraph) that holds an amount of reserve for strengthening the farm management base prescribed in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it accumulated before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第六十一条の三第一項の規定は、法人が平成二十二年十月一日以後に行われる同項に規定する適格現物分配により取得する同項に規定する農用地について適用し、法人が同日前に行われた旧租税特別措置法第六十一条の三第一項に規定する適格事後設立により取得した同項に規定する農用地については、なお従前の例による。
suppl-4221-6/art-84/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-84/par-2
The provisions of Article 61-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to agricultural land prescribed in that paragraph that a corporation acquires through a qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010, and the provisions then in force continue to govern agricultural land prescribed in Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired through a qualified post-formation acquisition of assets prescribed in that paragraph carried out before that date.
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### 第八十五条（交際費等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. from Deductible Expenses
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suppl-4221-6/art-85 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-85
**第一項** 施行日から平成二十二年九月三十日までの間に解散が行われる場合における法人の事業年度分の法人税に係る新租税特別措置法第六十一条の四第一項の規定の適用については、同項中「各事業年度」とあるのは、「各事業年度（清算中の各事業年度を除く。）」とする。
suppl-4221-6/art-85/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-85/par-1
With regard to the application of the provisions of Article 61-4, paragraph (1) of the New Act on Special Measures Concerning Taxation to corporation tax of a corporation for business years in the case where a dissolution takes place during the period from the Effective Date to September 30, 2010, the phrase "each business year" in that paragraph is deemed to be replaced with "each business year (excluding each business year during liquidation)".
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### 第八十六条（使途秘匿金の支出がある場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where There Is Expenditure for Undisclosed Purposes
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suppl-4221-6/art-86 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-86
**第一項** 新租税特別措置法第六十二条第一項の規定は、平成二十二年十月一日以後に解散が行われる場合における法人の事業年度分の法人税について適用し、同日前に旧租税特別措置法第六十二条第一項に規定する解散が行われた場合における法人の同項に規定する清算所得に対する法人税については、なお従前の例による。
suppl-4221-6/art-86/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-86/par-1
The provisions of Article 62, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax on liquidation income prescribed in Article 62, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a corporation in the case where a dissolution prescribed in that paragraph took place before that date.
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### 第八十七条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
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suppl-4221-6/art-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-87
**第一項** 新租税特別措置法第六十四条から第六十五条まで、第六十五条の三（第三項第四号に係る部分に限る。）、第六十五条の四（第三項第四号に係る部分に限る。）、第六十五条の五の二、第六十五条の七、第六十五条の八及び第六十五条の十から第六十六条の二までの規定は、平成二十二年十月一日以後に分割若しくは現物分配が行われる場合又は同日以後に解散が行われる場合における法人の事業年度分の法人税について適用し、同日前に分割若しくは事後設立が行われた場合又は同日前に解散が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-87/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-87/par-1
The provisions of Articles 64 through 65, Article 65-3 (limited to the part concerning paragraph (3), item (iv)), Article 65-4 (limited to the part concerning paragraph (3), item (iv)), Article 65-5-2, Article 65-7, Article 65-8 and Articles 65-10 through 66-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a company split or distribution in kind is carried out on or after October 1, 2010 or a dissolution takes place on or after that date, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a company split or post-formation acquisition of assets was carried out before that date or a dissolution took place before that date.
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**第二項** 法人が施行日前に行った旧租税特別措置法第六十五条の四第一項第六号に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4221-6/art-87/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-87/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-87/par-2
With regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第六十五条の四第一項第二十四号の規定は、法人が附則第一条第十号に定める日以後に同項第二十四号の認定がされた同号に規定する地域内の土地の同日以後に行う譲渡に係る法人税について適用し、法人が同日前に旧租税特別措置法第六十五条の四第一項第二十四号の認定がされた同号に規定する地域内の土地の同日前に行った譲渡に係る法人税については、なお従前の例による。
suppl-4221-6/art-87/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-87/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-87/par-3
The provisions of Article 65-4, paragraph (1), item (xxiv) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer, made by a corporation on or after the date specified in Article 1, item (x) of the Supplementary Provisions, of land within an area prescribed in item (xxiv) of that paragraph for which the certification under that item was given on or after that date, and the provisions then in force continue to govern corporation tax pertaining to a transfer, made by a corporation before that date, of land within an area prescribed in Article 65-4, paragraph (1), item (xxiv) of the Former Act on Special Measures Concerning Taxation for which the certification under that item was given before that date.
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### 第八十八条（国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates
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suppl-4221-6/art-88 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-88
**第一項** 平成二十二年九月三十日以前に旧租税特別措置法第六十六条の四第一項に規定する法人の解散（合併による解散を除く。）が行われた場合における当該法人の同項に規定する清算所得に対する法人税については、なお従前の例による。
suppl-4221-6/art-88/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-88/par-1
With regard to corporation tax on liquidation income prescribed in Article 66-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a corporation prescribed in that paragraph in the case where the dissolution of that corporation (excluding dissolution due to a merger) took place on or before September 30, 2010, the provisions then in force continue to govern.
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**第二項** 平成二十二年九月三十日以前に旧租税特別措置法第六十六条の四第三項に規定する法人の解散（合併による解散を除く。）が行われた場合における当該法人の清算中の事業年度の所得に対する法人税については、なお従前の例による。
suppl-4221-6/art-88/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-88/par-2
With regard to corporation tax on income for business years during liquidation of a corporation prescribed in Article 66-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where the dissolution of that corporation (excluding dissolution due to a merger) took place on or before September 30, 2010, the provisions then in force continue to govern.
machine translation, not official
**第三項** 施行日から平成二十二年九月三十日までの間における旧租税特別措置法第六十六条の四第八項の規定の適用については、同項中「保存する帳簿書類」とあるのは、「保存する帳簿書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項、次項及び第十二項第二号において同じ。）」とする。
suppl-4221-6/art-88/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-88/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-88/par-3
With regard to the application of the provisions of Article 66-4, paragraph (8) of the Former Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2010, the phrase "books and documents retained" in that paragraph is deemed to be replaced with "books and documents retained (including, where electromagnetic records have been created or retained in lieu of the creation or retention of those books and documents, those electromagnetic records; the same applies hereinafter in this paragraph, the following paragraph and paragraph (12), item (ii))".
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### 第八十九条（国外支配株主等に係る負債の利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest, etc. on Liabilities Pertaining to Foreign Controlling Shareholders, etc.
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suppl-4221-6/art-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-89
**第一項** 平成二十二年九月三十日以前に旧租税特別措置法第六十六条の五第一項に規定する内国法人の解散（合併による解散を除く。）が行われた場合における当該内国法人の清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税を含む。）については、なお従前の例による。
suppl-4221-6/art-89/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-89/par-1
With regard to corporation tax on liquidation income of a domestic corporation prescribed in Article 66-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including corporation tax on income for business years during liquidation of a corporation subject to corporation tax on liquidation income) in the case where the dissolution of that domestic corporation (excluding dissolution due to a merger) took place on or before September 30, 2010, the provisions then in force continue to govern.
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### 第九十条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations
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suppl-4221-6/art-90 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90
**第一項** 新租税特別措置法第六十六条の六第一項及び第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額については、なお従前の例による。
suppl-4221-6/art-90/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-1
The provisions of Article 66-6, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to the applicable amount prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the taxable amount prescribed in that paragraph pertaining to that applicable amount, and the provisions then in force continue to govern the applicable amount prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date and the taxable amount prescribed in that paragraph pertaining to that applicable amount.
machine translation, not official
**第二項** 旧租税特別措置法第六十六条の六第三項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額の計算については、なお従前の例による。
suppl-4221-6/art-90/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-2
With regard to the calculation of the applicable amount prescribed in Article 66-6, paragraph (3) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第六十六条の六第四項及び第五項の規定は、同条第四項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額について適用する。
suppl-4221-6/art-90/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-3
The provisions of Article 66-6, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount.
machine translation, not official
**第四項** 新租税特別措置法第六十六条の六第七項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額につき同条第三項又は第四項の規定を適用する場合については、なお従前の例による。
suppl-4221-6/art-90/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-4
The provisions of Article 66-6, paragraph (7) of the New Act on Special Measures Concerning Taxation apply where the provisions of paragraph (3) or (5) of that Article are applied to the applicable amount prescribed in paragraph (1) of that Article or the partially applicable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern cases where the provisions of Article 66-6, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation are applied to the applicable amount prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十六条の七の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する課税対象金額又は同項に規定する部分課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十六条の七第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4221-6/art-90/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-5
The provisions of Article 66-7 of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount or the partially taxable amount prescribed in that paragraph pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 66-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the taxable amount prescribed in that paragraph pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第六十六条の八（第三項、第六項、第七項及び第十項を除く。）の規定は、内国法人の施行日以後に開始する事業年度において外国法人から受ける同条第一項に規定する剰余金の配当等の額がある場合について適用し、内国法人の施行日前に開始した事業年度において旧租税特別措置法第六十六条の八第二項に規定する特定外国子会社等から受けた同条第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-4221-6/art-90/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-6
The provisions of Article 66-8 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (3), (6), (7) and (10)) apply where there is an amount of dividend of surplus, etc. prescribed in paragraph (1) of that Article that a domestic corporation receives from a foreign corporation in a business year beginning on or after the Effective Date, and the provisions then in force continue to govern cases where there is an amount of dividend of surplus, etc. prescribed in paragraph (1) of Article 66-8 of the Former Act on Special Measures Concerning Taxation that a domestic corporation received from a specified foreign subsidiary, etc. prescribed in paragraph (2) of that Article in a business year that began before the Effective Date.
machine translation, not official
**第七項** 新租税特別措置法第六十六条の八第三項及び第十項の規定は、内国法人が平成二十二年十月一日以後に取得（適格合併又は適格分割型分割による引継ぎを含む。）をする株式又は出資に係る同条第三項に規定する剰余金の配当等の額について適用する。
suppl-4221-6/art-90/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-7
The provisions of Article 66-8, paragraphs (3) and (10) of the New Act on Special Measures Concerning Taxation apply to the amount of dividend of surplus, etc. prescribed in paragraph (3) of that Article pertaining to shares or capital contributions that a domestic corporation acquires (including succession through a qualified merger or qualified company split by split-off) on or after October 1, 2010.
machine translation, not official
**第八項** 新租税特別措置法第六十六条の八第六項及び第七項の規定は、平成二十二年十月一日以後に適格分割型分割又は適格現物分配（適格現物分配が残余財産の分配である場合には、同日以後の解散によるものに限る。）が行われる場合の同条第六項に規定する内国法人の前十年以内の各事業年度の課税済金額及び同条第七項に規定する分割法人等の分割等前十年内事業年度の課税済金額について適用し、同日前に適格分割型分割又は適格事後設立が行われた場合の第十八条の規定（附則第一条第三号リに掲げる改正規定に限る。）による改正前の租税特別措置法第六十六条の八第六項に規定する内国法人の前十年以内の各事業年度の課税済金額及び同条第七項に規定する分割法人等の分割前十年内事業年度又は分割等前十年内事業年度の課税済金額については、なお従前の例による。この場合において、施行日から平成二十二年九月三十日までの間に適格分割型分割が行われる場合における同条第六項第二号の規定の適用については、同号中「特定外国子会社等」とあるのは、「外国法人」とする。
suppl-4221-6/art-90/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-90/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-8
The provisions of Article 66-8, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to the taxed amount for each business year within the preceding ten years of a domestic corporation prescribed in paragraph (6) of that Article and the taxed amount for each business year within ten years before the company split, etc. of a split corporation, etc. prescribed in paragraph (7) of that Article in the case where, on or after October 1, 2010, a qualified company split by split-off or a qualified in-kind distribution (where the qualified in-kind distribution is a distribution of residual assets, limited to one resulting from a dissolution on or after that date) is carried out, and the provisions then in force continue to govern the taxed amount for each business year within the preceding ten years of a domestic corporation prescribed in Article 66-8, paragraph (6) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 (limited to the amending provisions listed in Article 1, item (iii), (i) of the Supplementary Provisions) and the taxed amount for each business year within ten years before the company split or each business year within ten years before the company split, etc. of a split corporation, etc. prescribed in paragraph (7) of that Article in the case where a qualified company split by split-off or a qualified post-formation acquisition of assets was carried out before that date. In this case, with regard to the application of the provisions of paragraph (6), item (ii) of that Article in the case where a qualified company split by split-off is carried out during the period from the Effective Date to September 30, 2010, the phrase "specified foreign subsidiary, etc." in that item is deemed to be replaced with "foreign corporation".
machine translation, not official
**第九項** 所得税法等の一部を改正する法律（平成二十一年法律第十三号。以下この項及び次条第七項において「平成二十一年改正法」という。）第五条の規定による改正前の租税特別措置法（以下この項及び次条第七項において「旧法」という。）第六十六条の八第一項に規定する特定外国子会社等の平成二十一年四月一日前に開始した事業年度に係る同項に規定する課税対象留保金額（内国法人の有する当該特定外国子会社等の新租税特別措置法第六十六条の八第十一項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該内国法人の同号イに規定する配当事業年度（以下この項において「配当事業年度」という。）に対応する部分の金額又は旧法第六十六条の八第一項に規定する課税済留保金額（同条第二項又は第三項の規定により同条第一項に規定する課税済留保金額とみなされたものを含むものとし、当該内国法人の有する当該特定外国子会社等の間接保有の株式等の数に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該内国法人の同号ロに規定する前二年以内の各事業年度（以下この項において「前二年以内の各事業年度」という。）に対応する部分の金額（同号ロの規定により控除される同号ロに規定する剰余金の配当等の額に相当する金額を除く。）は、当該内国法人の課税対象留保金額又は課税済留保金額に係る事業年度又は連結事業年度の期間に対応する配当事業年度又は前二年以内の各事業年度の同号イ又はロに掲げる金額とみなして、新租税特別措置法第六十六条の八第八項から第十一項までの規定を適用する。この場合において、同号イ又はロに掲げる金額とみなされる金額は、平成二十一年改正法附則第四十四条第四項の規定により平成二十一年改正法第五条の規定による改正後の租税特別措置法第六十六条の八第三項各号に掲げる金額とみなされる金額に含まれないものとする。
suppl-4221-6/art-90/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-90/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-9
The amount of the portion of the taxable retained amount prescribed in Article 66-8, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009; referred to as the "2009 Amendment Act" in this paragraph and paragraph (7) of the following Article) (referred to as the "Former Act" in this paragraph and paragraph (7) of the following Article) pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before April 1, 2009 (limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly prescribed in Article 66-8, paragraph (11), item (ii), (a) of the New Act on Special Measures Concerning Taxation (referred to as the "number of shares, etc. held indirectly" in this paragraph) in that specified foreign subsidiary, etc. held by a domestic corporation; the same applies hereinafter in this paragraph) that corresponds to the dividend business year prescribed in (a) of that item (referred to as the "dividend business year" in this paragraph) of that domestic corporation, or the amount of the portion of the taxed retained amount prescribed in Article 66-8, paragraph (1) of the Former Act (including an amount deemed to be the taxed retained amount prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) or (3) of that Article, and limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly in that specified foreign subsidiary, etc. held by that domestic corporation; the same applies hereinafter in this paragraph) that corresponds to each business year within the preceding two years prescribed in (b) of that item (referred to as "each business year within the preceding two years" in this paragraph) of that domestic corporation (excluding the amount equivalent to the amount of dividend of surplus, etc. prescribed in (b) of that item that is deducted pursuant to the provisions of (b) of that item), is deemed to be the amount listed in (a) or (b) of that item for the dividend business year or each business year within the preceding two years corresponding to the period of the business year or consolidated business year pertaining to the taxable retained amount or taxed retained amount of that domestic corporation, and the provisions of Article 66-8, paragraphs (8) through (11) of the New Act on Special Measures Concerning Taxation apply. In this case, the amount deemed to be the amount listed in (a) or (b) of that item is not to be included in the amount deemed to be the amount listed in the items of Article 66-8, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by Article 5 of the 2009 Amendment Act pursuant to the provisions of Article 44, paragraph (4) of the Supplementary Provisions of the 2009 Amendment Act.
machine translation, not official
**第十項** 施行日から平成二十二年九月三十日までの間に合併が行われる場合における新租税特別措置法第六十六条の八第十三項の規定の適用については、同項の表第六項第一号の項中「合併等前十年内事業年度」とあるのは「合併前十年内事業年度」と、「合併等前二年内事業年度」とあるのは「合併前二年内事業年度」とする。
suppl-4221-6/art-90/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-90/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-10
With regard to the application of the provisions of Article 66-8, paragraph (13) of the New Act on Special Measures Concerning Taxation in the case where a merger is carried out during the period from the Effective Date to September 30, 2010, the phrase "business year within ten years before the merger, etc." in the row for paragraph (6), item (i) of the table in that paragraph is deemed to be replaced with "business year within ten years before the merger", and the phrase "business year within two years before the merger, etc." is deemed to be replaced with "business year within two years before the merger".
machine translation, not official
**第十一項** 施行日から平成二十二年九月三十日までの間に分割型分割が行われる場合における新租税特別措置法第六十六条の八第十三項の規定の適用については、同項の表第六項第二号の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」と、「直接保有の株式等の数」とあるのは「特定外国子会社等の直接保有の株式等の数」と、「間接保有の株式等の数」とあるのは「外国法人の間接保有の株式等の数」と、同表第七項の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度又は分割等前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」とする。
suppl-4221-6/art-90/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-90/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-11
With regard to the application of the provisions of Article 66-8, paragraph (13) of the New Act on Special Measures Concerning Taxation in the case where a company split by split-off is carried out during the period from the Effective Date to September 30, 2010, in the row for paragraph (6), item (ii) of the table in that paragraph, the phrase "business year within ten years before the company split, etc." is deemed to be replaced with "business year within ten years before the company split", the phrase "business year within two years before the company split, etc." with "business year within two years before the company split", the phrase "number of shares, etc. held directly" with "number of shares, etc. held directly pertaining to the specified foreign subsidiary, etc.", and the phrase "number of shares, etc. held indirectly" with "number of shares, etc. held indirectly pertaining to the foreign corporation", and in the row for paragraph (7) of that table, the phrase "business year within ten years before the company split, etc." is deemed to be replaced with "business year within ten years before the company split or business year within ten years before the company split, etc.", and the phrase "business year within two years before the company split, etc." with "business year within two years before the company split".
machine translation, not official
**第十二項** 施行日から平成二十二年九月三十日までの間に分社型分割、現物出資又は事後設立が行われる場合における新租税特別措置法第六十六条の八第十三項の規定の適用については、同項の表第六項第二号の項中「第六項第二号」とあるのは、「第六項第三号」とする。
suppl-4221-6/art-90/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-90/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-12
With regard to the application of the provisions of Article 66-8, paragraph (13) of the New Act on Special Measures Concerning Taxation in the case where a company split by spin-off, capital contribution in kind or post-formation acquisition of assets is carried out during the period from the Effective Date to September 30, 2010, the phrase "paragraph (6), item (ii)" in the row for paragraph (6), item (ii) of the table in that paragraph is deemed to be replaced with "paragraph (6), item (iii)".
machine translation, not official
### 第九十一条（特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Domestic Corporations That Are Specially Related Shareholders, etc.
caption: machine translation, not official
suppl-4221-6/art-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91
**第一項** 旧租税特別措置法第六十六条の九の二第三項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額の計算については、なお従前の例による。
suppl-4221-6/art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-1
With regard to the calculation of the applicable amount prescribed in Article 66-9-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新租税特別措置法第六十六条の九の二第四項及び第五項の規定は、同条第四項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額について適用する。
suppl-4221-6/art-91/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-2
The provisions of Article 66-9-2, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date and to the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount.
machine translation, not official
**第三項** 新租税特別措置法第六十六条の九の三の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する課税対象金額又は同項に規定する部分課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十六条の九の三第一項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4221-6/art-91/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-3
The provisions of Article 66-9-3 of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount or the partially taxable amount prescribed in that paragraph pertaining to business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 66-9-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the taxable amount prescribed in that paragraph pertaining to business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第六十六条の九の四（第三項及び第九項を除く。）の規定は、同条第一項に規定する特殊関係株主等である内国法人の施行日以後に開始する事業年度において外国法人から受ける同項に規定する剰余金の配当等の額がある場合について適用し、旧租税特別措置法第六十六条の九の四第二項に規定する特殊関係株主等である内国法人の施行日前に開始した事業年度において同項に規定する特定外国法人から受けた同条第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-4221-6/art-91/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-4
The provisions of Article 66-9-4 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (3) and (9)) apply where there is an amount of dividend of surplus, etc. prescribed in paragraph (1) of that Article that a domestic corporation that is a specially related shareholder, etc. prescribed in that paragraph receives from a foreign corporation in a business year beginning on or after the Effective Date, and the provisions then in force continue to govern cases where there is an amount of dividend of surplus, etc. prescribed in paragraph (1) of Article 66-9-4 of the Former Act on Special Measures Concerning Taxation that a domestic corporation that is a specially related shareholder, etc. prescribed in paragraph (2) of that Article received from a specified foreign corporation prescribed in that paragraph in a business year that began before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十六条の九の四第三項及び第九項の規定は、内国法人が平成二十二年十月一日以後に取得（適格合併又は適格分割型分割による引継ぎを含む。）をする株式又は出資に係る同条第三項に規定する剰余金の配当等の額について適用する。
suppl-4221-6/art-91/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-5
The provisions of Article 66-9-4, paragraphs (3) and (9) of the New Act on Special Measures Concerning Taxation apply to the amount of dividend of surplus, etc. prescribed in paragraph (3) of that Article pertaining to shares or capital contributions that a domestic corporation acquires (including succession through a qualified merger or qualified company split by split-off) on or after October 1, 2010.
machine translation, not official
**第六項** 施行日から平成二十二年九月三十日までの間に分社型分割、現物出資又は事後設立が行われる場合における新租税特別措置法第六十六条の九の四第六項の規定の適用については、同項の表第六十六条の八第六項第二号の項中「第六十六条の八第六項第二号」とあるのは、「第六十六条の八第六項第二号及び第三号」とする。
suppl-4221-6/art-91/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-6
With regard to the application of the provisions of Article 66-9-4, paragraph (6) of the New Act on Special Measures Concerning Taxation in the case where a company split by spin-off, capital contribution in kind or post-formation acquisition of assets is carried out during the period from the Effective Date to September 30, 2010, the phrase "Article 66-8, paragraph (6), item (ii)" in the row for Article 66-8, paragraph (6), item (ii) of the table in that paragraph is deemed to be replaced with "Article 66-8, paragraph (6), items (ii) and (iii)".
machine translation, not official
**第七項** 旧法第六十六条の九の八第一項に規定する特定外国法人の平成二十一年四月一日前に開始した事業年度に係る同項に規定する課税対象留保金額（内国法人の有する当該特定外国法人の新租税特別措置法第六十六条の九の四第十項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該内国法人の同号イに規定する配当事業年度（以下この項において「配当事業年度」という。）に対応する部分の金額又は旧法第六十六条の九の八第一項に規定する課税済留保金額（同条第二項又は同条第三項の規定により読み替えられた旧法第六十六条の八第三項の規定により旧法第六十六条の九の八第一項に規定する課税済留保金額とみなされたものを含むものとし、当該内国法人の有する当該特定外国法人の間接保有の株式等の数に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該内国法人の同号ロに規定する前二年以内の各事業年度（以下この項において「前二年以内の各事業年度」という。）に対応する部分の金額（同号ロの規定により控除される同号ロに規定する剰余金の配当等の額に相当する金額を除く。）は、当該内国法人の課税対象留保金額又は課税済留保金額に係る事業年度又は連結事業年度の期間に対応する配当事業年度又は前二年以内の各事業年度の同号イ又はロに掲げる金額とみなして、新租税特別措置法第六十六条の九の四第七項から第十項までの規定を適用する。この場合において、同号イ又はロに掲げる金額とみなされる金額は、平成二十一年改正法附則第四十五条第四項の規定により平成二十一年改正法第五条の規定による改正後の租税特別措置法第六十六条の九の四第三項各号に掲げる金額とみなされる金額に含まれないものとする。
suppl-4221-6/art-91/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-7
The amount of the portion of the taxable retained amount prescribed in Article 66-9-8, paragraph (1) of the Former Act pertaining to business years of a specified foreign corporation prescribed in that paragraph that began before April 1, 2009 (limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly prescribed in Article 66-9-4, paragraph (10), item (ii), (a) of the New Act on Special Measures Concerning Taxation (referred to as the "number of shares, etc. held indirectly" in this paragraph) in that specified foreign corporation held by a domestic corporation; the same applies hereinafter in this paragraph) that corresponds to the dividend business year prescribed in (a) of that item (referred to as the "dividend business year" in this paragraph) of that domestic corporation, or the amount of the portion of the taxed retained amount prescribed in Article 66-9-8, paragraph (1) of the Former Act (including an amount deemed, pursuant to the provisions of Article 66-8, paragraph (3) of the Former Act as applied with the replacement of terms pursuant to paragraph (2) or (3) of Article 66-9-8 of the Former Act, to be the taxed retained amount prescribed in Article 66-9-8, paragraph (1) of the Former Act, and limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly in that specified foreign corporation held by that domestic corporation; the same applies hereinafter in this paragraph) that corresponds to each business year within the preceding two years prescribed in (b) of that item (referred to as "each business year within the preceding two years" in this paragraph) of that domestic corporation (excluding the amount equivalent to the amount of dividend of surplus, etc. prescribed in (b) of that item that is deducted pursuant to the provisions of (b) of that item), is deemed to be the amount listed in (a) or (b) of that item for the dividend business year or each business year within the preceding two years corresponding to the period of the business year or consolidated business year pertaining to the taxable retained amount or taxed retained amount of that domestic corporation, and the provisions of Article 66-9-4, paragraphs (7) through (10) of the New Act on Special Measures Concerning Taxation apply. In this case, the amount deemed to be the amount listed in (a) or (b) of that item is not to be included in the amount deemed to be the amount listed in the items of Article 66-9-4, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by Article 5 of the 2009 Amendment Act pursuant to the provisions of Article 45, paragraph (4) of the Supplementary Provisions of the 2009 Amendment Act.
machine translation, not official
**第八項** 施行日から平成二十二年九月三十日までの間に合併が行われる場合における新租税特別措置法第六十六条の九の四第十二項の規定の適用については、同項の表第六十六条の八第六項第一号の項中「合併等前十年内事業年度」とあるのは「合併前十年内事業年度」と、「合併等前二年内事業年度」とあるのは「合併前二年内事業年度」とする。
suppl-4221-6/art-91/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-8
With regard to the application of the provisions of Article 66-9-4, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a merger is carried out during the period from the Effective Date to September 30, 2010, the phrase "business year within ten years before the merger, etc." in the row for Article 66-8, paragraph (6), item (i) of the table in that paragraph is deemed to be replaced with "business year within ten years before the merger", and the phrase "business year within two years before the merger, etc." is deemed to be replaced with "business year within two years before the merger".
machine translation, not official
**第九項** 施行日から平成二十二年九月三十日までの間に分割型分割が行われる場合における新租税特別措置法第六十六条の九の四第十二項の規定の適用については、同項の表第六十六条の八第六項第二号の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」と、「直接保有の株式等の数」とあるのは「特定外国子会社等の直接保有の株式等の数」と、「間接保有の株式等の数」とあるのは「外国法人の間接保有の株式等の数」と、同表第六十六条の八第七項の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度又は分割等前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」とする。
suppl-4221-6/art-91/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-9
With regard to the application of the provisions of Article 66-9-4, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a company split by split-off is carried out during the period from the Effective Date to September 30, 2010, in the row for Article 66-8, paragraph (6), item (ii) of the table in that paragraph, the phrase "business year within ten years before the company split, etc." is deemed to be replaced with "business year within ten years before the company split", the phrase "business year within two years before the company split, etc." with "business year within two years before the company split", the phrase "number of shares, etc. held directly" with "number of shares, etc. held directly pertaining to the specified foreign subsidiary, etc.", and the phrase "number of shares, etc. held indirectly" with "number of shares, etc. held indirectly pertaining to the foreign corporation", and in the row for Article 66-8, paragraph (7) of that table, the phrase "business year within ten years before the company split, etc." is deemed to be replaced with "business year within ten years before the company split or business year within ten years before the company split, etc.", and the phrase "business year within two years before the company split, etc." with "business year within two years before the company split".
machine translation, not official
**第十項** 施行日から平成二十二年九月三十日までの間に分社型分割、現物出資又は事後設立が行われる場合における新租税特別措置法第六十六条の九の四第十二項の規定の適用については、同項の表第六十六条の八第六項第二号の項中「第六十六条の八第六項第二号」とあるのは、「第六十六条の八第六項第三号」とする。
suppl-4221-6/art-91/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-10
With regard to the application of the provisions of Article 66-9-4, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a company split by spin-off, capital contribution in kind or post-formation acquisition of assets is carried out during the period from the Effective Date to September 30, 2010, the phrase "Article 66-8, paragraph (6), item (ii)" in the row for Article 66-8, paragraph (6), item (ii) of the table in that paragraph is deemed to be replaced with "Article 66-8, paragraph (6), item (iii)".
machine translation, not official
### 第九十二条（特定地域雇用会社に対する寄附金の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies
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suppl-4221-6/art-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-92
**第一項** 法人が施行日前にされた旧租税特別措置法第六十六条の十二第一項に規定する指定の有効期間内に支出する同項に規定する特定地域雇用会社に対する同項に規定する寄附金については、なお従前の例による。
suppl-4221-6/art-92/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-92/par-1
With regard to donations prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation to a specified regional employment company prescribed in that paragraph that a corporation makes within the period of validity of a designation prescribed in that paragraph that was made before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第九十三条（中小企業者等以外の法人の欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-application of Refund by Carryback of Losses of Corporations Other Than Small and Medium Sized Enterprises, etc.
caption: machine translation, not official
suppl-4221-6/art-93 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-93
**第一項** 新租税特別措置法第六十六条の十三第一項（第一号に係る部分を除く。）の規定は、平成二十二年十月一日以後に解散が行われる場合における法人の事業年度分の法人税について適用し、同日前に解散が行われた場合における法人の清算中の事業年度に係る法人税については、なお従前の例による。
suppl-4221-6/art-93/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-93/par-1
The provisions of Article 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning item (i)) apply to corporation tax of a corporation for business years in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax pertaining to business years during liquidation of a corporation in the case where a dissolution took place before that date.
machine translation, not official
### 第九十四条（転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc.
caption: machine translation, not official
suppl-4221-6/art-94 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-94 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-94
**第一項** 新租税特別措置法第六十七条の四の規定は、平成二十二年十月一日以後に分割又は現物分配が行われる場合における法人の事業年度分の法人税について適用し、同日前に分割又は事後設立が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-94/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-94/par-1
The provisions of Article 67-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a company split or distribution in kind is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a company split or post-formation acquisition of assets was carried out before that date.
machine translation, not official
### 第九十五条（特定株式投資信託の収益の分配に係る受取配当等の益金不算入等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Exclusion from Gross Profit, etc. of Dividends Received, etc. Pertaining to Distributions of Proceeds of Specified Stock Investment Trusts
caption: machine translation, not official
suppl-4221-6/art-95 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-95 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-95
**第一項** 新租税特別措置法第六十七条の六第一項の規定は、平成二十二年十月一日以後に解散する法人が支払を受ける同項に規定する特定株式投資信託の収益の分配について適用し、同日前に解散した法人が支払を受けた旧租税特別措置法第六十七条の六第一項に規定する特定株式投資信託の収益の分配については、なお従前の例による。
suppl-4221-6/art-95/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-95/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-95/par-1
The provisions of Article 67-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to distributions of proceeds of a specified stock investment trust prescribed in that paragraph received by a corporation that is dissolved on or after October 1, 2010, and the provisions then in force continue to govern distributions of proceeds of a specified stock investment trust prescribed in Article 67-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation received by a corporation that was dissolved before that date.
machine translation, not official
### 第九十六条（特定目的会社に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Specific Purpose Companies
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suppl-4221-6/art-96 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-96
**第一項** 新租税特別措置法第六十七条の十四第一項第一号ロ（２）及びハ（同号ハに規定する基準特定出資に係る部分に限る。）の規定は、同項に規定する特定目的会社（以下この項において「特定目的会社」という。）の施行日以後に開始する事業年度（施行日前に設立された特定目的会社で平成二十七年三月三十一日までに資産の流動化に関する法律（平成十年法律第百五号）第四条第二項に規定する業務開始届出をしなかったもの（以下この項において「届出未済会社」という。）にあっては平成二十七年四月一日以後に終了する事業年度に限り、施行日前に設立された特定目的会社（届出未済会社を除く。）にあっては施行日以後最初に変更等届出（新租税特別措置法第六十七条の十四第一項第一号ハに規定する資産流動化計画に係る資産の流動化に関する法律第九条第一項の規定による同法第五条第一項第一号に掲げる事項の変更の届出又は同法第十条第一項の規定による届出をいう。以下この項において同じ。）をする日以後に終了する事業年度に限る。）分の法人税について適用し、特定目的会社の施行日前に開始した事業年度（届出未済会社にあっては施行日以後に開始し、かつ、同月一日前に終了した事業年度を含み、施行日前に設立された特定目的会社（届出未済会社を除く。）にあっては施行日以後に開始し、かつ、施行日以後最初に変更等届出をする日前に終了した事業年度を含む。）分の法人税については、なお従前の例による。この場合において、届出未済会社の最初に変更等届出をする日前に終了する事業年度に係る新租税特別措置法第六十七条の十四第一項第一号ロ（２）の規定の適用については、同号ロ（２）中「保有されることが見込まれている」とあるのは、「引き受けられた」とする。
suppl-4221-6/art-96/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-96/par-1
The provisions of Article 67-14, paragraph (1), item (i), (b), 2. and (c) (limited to the part concerning base specified equity prescribed in (c) of that item) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a specific purpose company prescribed in that paragraph (referred to as a "specific purpose company" in this paragraph) for business years beginning on or after the Effective Date (for a specific purpose company established before the Effective Date that did not file the notification of commencement of business prescribed in Article 4, paragraph (2) of the Act on the Securitization of Assets (Act No. 105 of 1998) by March 31, 2015 (referred to as a "company yet to file its notification" in this paragraph), limited to business years ending on or after April 1, 2015, and for a specific purpose company established before the Effective Date (excluding a company yet to file its notification), limited to business years ending on or after the day on which it first files a notification of change, etc. (meaning a notification of a change in the matters listed in Article 5, paragraph (1), item (i) of the Act on the Securitization of Assets under the provisions of Article 9, paragraph (1) of that Act, or a notification under the provisions of Article 10, paragraph (1) of that Act, pertaining to the asset securitization plan prescribed in Article 67-14, paragraph (1), item (i), (c) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) on or after the Effective Date), and the provisions then in force continue to govern corporation tax of a specific purpose company for business years that began before the Effective Date (including, for a company yet to file its notification, business years that began on or after the Effective Date and ended before April 1, 2015, and, for a specific purpose company established before the Effective Date (excluding a company yet to file its notification), business years that began on or after the Effective Date and ended before the day on which it first files a notification of change, etc. on or after the Effective Date). In this case, with regard to the application of the provisions of Article 67-14, paragraph (1), item (i), (b), 2. of the New Act on Special Measures Concerning Taxation to business years of a company yet to file its notification ending before the day on which it first files a notification of change, etc., the phrase "expected to be held" in (b), 2. of that item is deemed to be replaced with "subscribed for".
machine translation, not official
**第二項** 新租税特別措置法第六十七条の十四第一項第一号ハ（同号ハに規定する基準特定出資に係る部分を除く。）の規定は、同項に規定する特定目的会社の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十七条の十四第一項に規定する特定目的会社の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-96/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-96/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-96/par-2
The provisions of Article 67-14, paragraph (1), item (i), (c) of the New Act on Special Measures Concerning Taxation (excluding the part concerning base specified equity prescribed in (c) of that item) apply to corporation tax of a specific purpose company prescribed in that paragraph for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a specific purpose company prescribed in Article 67-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that ended before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十七条の十四第六項の規定は、平成二十二年十月一日以後に解散する法人が支払を受ける同項に規定する利益の配当の額について適用し、同日前に解散した法人が支払を受けた旧租税特別措置法第六十七条の十四第六項に規定する利益の配当の額については、なお従前の例による。
suppl-4221-6/art-96/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-96/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-96/par-3
The provisions of Article 67-14, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to the amount of dividends of profits prescribed in that paragraph received by a corporation that is dissolved on or after October 1, 2010, and the provisions then in force continue to govern the amount of dividends of profits prescribed in Article 67-14, paragraph (6) of the Former Act on Special Measures Concerning Taxation received by a corporation that was dissolved before that date.
machine translation, not official
### 第九十七条（投資法人に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Investment Corporations
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suppl-4221-6/art-97 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-97 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-97
**第一項** 新租税特別措置法第六十七条の十五第七項の規定は、平成二十二年十月一日以後に解散する法人が支払を受ける同項に規定する配当等の額について適用し、同日前に解散した法人が支払を受けた旧租税特別措置法第六十七条の十五第七項に規定する配当等の額については、なお従前の例による。
suppl-4221-6/art-97/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-97/par-1
The provisions of Article 67-15, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of dividends and similar income prescribed in that paragraph received by a corporation that is dissolved on or after October 1, 2010, and the provisions then in force continue to govern the amount of dividends and similar income prescribed in Article 67-15, paragraph (7) of the Former Act on Special Measures Concerning Taxation received by a corporation that was dissolved before that date.
machine translation, not official
### 第九十八条（振替国債の利子等の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Interest and Similar Income from Book-Entry Government Bonds
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suppl-4221-6/art-98 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98
**第一項** 新租税特別措置法第六十七条の十七第一項の規定は、同項に規定する振替国債（第五項において「振替国債」という。）又は同条第一項に規定する振替地方債（第五項において「振替地方債」という。）につき支払を受ける利子でその計算期間の初日が平成二十二年六月一日以後であるもの及び施行日以後に取得する当該振替国債又は振替地方債につき支払を受ける同条第一項に規定する償還差益について適用し、旧租税特別措置法第六十七条の十七第一項に規定する振替国債又は振替地方債につき支払を受ける利子でその計算期間の初日が平成二十二年六月一日前であるもの及び施行日前に取得した当該振替国債又は振替地方債につき支払を受ける当該償還差益については、なお従前の例による。
suppl-4221-6/art-98/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-1
The provisions of Article 67-17, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest received on book-entry government bonds prescribed in that paragraph (referred to as "book-entry government bonds" in paragraph (5)) or book-entry municipal bonds prescribed in paragraph (1) of that Article (referred to as "book-entry municipal bonds" in paragraph (5)) for which the first day of the calculation period falls on or after June 1, 2010, and to profit from redemption prescribed in paragraph (1) of that Article received on those book-entry government bonds or book-entry municipal bonds acquired on or after the Effective Date, and the provisions then in force continue to govern interest received on book-entry government bonds or book-entry municipal bonds prescribed in Article 67-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the first day of the calculation period falls before June 1, 2010, and that profit from redemption received on those book-entry government bonds or book-entry municipal bonds acquired before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十七条の十七第二項の規定は、同項に規定する特定振替社債等（以下この項及び第五項において「特定振替社債等」という。）につき支払を受ける利子でその計算期間の初日が平成二十二年六月一日以後であるもの及び同日以後に取得する特定振替社債等につき支払を受ける同条第二項に規定する償還差益について適用する。
suppl-4221-6/art-98/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-98/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-2
The provisions of Article 67-17, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to interest received on specified book-entry corporate bonds, etc. prescribed in that paragraph (referred to as "specified book-entry corporate bonds, etc." in this paragraph and paragraph (5)) for which the first day of the calculation period falls on or after June 1, 2010, and to profit from redemption prescribed in paragraph (2) of that Article received on specified book-entry corporate bonds, etc. acquired on or after that date.
machine translation, not official
**第三項** 新租税特別措置法第六十七条の十七第三項の規定は、施行日以後に発行される同項に規定する民間国外債（第五項において「民間国外債」という。）につき支払を受ける利子及び同条第三項に規定する発行差金について適用し、施行日前に発行された旧租税特別措置法第六十七条の十七第二項に規定する民間国外債につき支払を受ける利子及び同項に規定する発行差金については、なお従前の例による。
suppl-4221-6/art-98/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-98/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-3
The provisions of Article 67-17, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to interest and the issue discount prescribed in paragraph (3) of that Article received on private foreign bonds prescribed in that paragraph (referred to as "private foreign bonds" in paragraph (5)) issued on or after the Effective Date, and the provisions then in force continue to govern interest and the issue discount prescribed in Article 67-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation received on private foreign bonds prescribed in that paragraph issued before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第六十七条の十七第六項の規定は、平成二十二年六月一日以後に発行される同項に規定する特定短期公社債（次項において「特定短期公社債」という。）につき支払を受ける同条第六項に規定する償還差益について適用し、同日前に発行された旧租税特別措置法第六十七条の十七第五項に規定する特定短期国債につき支払を受ける同項に規定する償還差益については、なお従前の例による。
suppl-4221-6/art-98/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-98/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-4
The provisions of Article 67-17, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (6) of that Article received on specified short-term public and corporate bonds prescribed in that paragraph (referred to as "specified short-term public and corporate bonds" in the following paragraph) issued on or after June 1, 2010, and the provisions then in force continue to govern profit from redemption prescribed in Article 67-17, paragraph (5) of the Former Act on Special Measures Concerning Taxation received on specified short-term government bonds prescribed in that paragraph issued before that date.
machine translation, not official
**第五項** 新租税特別措置法第六十七条の十七第八項及び第九項の規定は、振替国債又は振替地方債につき支払を受ける利子でその計算期間の初日が平成二十二年六月一日以後であるもの並びに施行日以後に取得する振替国債又は振替地方債につき支払を受ける同条第一項に規定する償還差益及びその償還（買入消却を含む。以下この項において同じ。）により生ずる損失の額、特定振替社債等につき支払を受ける利子でその計算期間の初日が平成二十二年六月一日以後であるもの並びに同日以後に取得する特定振替社債等につき支払を受ける同条第二項に規定する償還差益及びその償還により生ずる損失の額、施行日以後に発行される民間国外債につき支払を受ける利子及び同条第三項に規定する発行差金並びにその償還により生ずる同条第八項に規定する損失の額並びに平成二十二年六月一日以後に発行される特定短期公社債につき支払を受ける同条第六項に規定する償還差益及びその償還により生ずる損失の額について適用する。
suppl-4221-6/art-98/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-5
The provisions of Article 67-17, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to interest received on book-entry government bonds or book-entry municipal bonds for which the first day of the calculation period falls on or after June 1, 2010, and profit from redemption prescribed in paragraph (1) of that Article received on book-entry government bonds or book-entry municipal bonds acquired on or after the Effective Date and the amount of loss arising from their redemption (including retirement by purchase; the same applies hereinafter in this paragraph), interest received on specified book-entry corporate bonds, etc. for which the first day of the calculation period falls on or after June 1, 2010, and profit from redemption prescribed in paragraph (2) of that Article received on specified book-entry corporate bonds, etc. acquired on or after that date and the amount of loss arising from their redemption, interest and the issue discount prescribed in paragraph (3) of that Article received on private foreign bonds issued on or after the Effective Date and the amount of loss prescribed in paragraph (8) of that Article arising from their redemption, and profit from redemption prescribed in paragraph (6) of that Article received on specified short-term public and corporate bonds issued on or after June 1, 2010 and the amount of loss arising from their redemption.
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### 第九十九条（適格合併等の範囲等に関する特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Scope, etc. of Qualified Mergers, etc.
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suppl-4221-6/art-99 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-99 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-99
**第一項** 新租税特別措置法第六十八条の二の三の規定は、平成二十二年十月一日以後に合併、分割又は株式交換が行われる場合における内国法人の事業年度分の法人税について適用し、同日前に合併、分割又は株式交換が行われた場合における内国法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-99/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-99/par-1
The provisions of Article 68-2-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a domestic corporation in the case where a merger, company split or share exchange is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for business years of a domestic corporation in the case where a merger, company split or share exchange was carried out before that date.
machine translation, not official
### 第百条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Shareholders in the Event of a Specified Merger
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suppl-4221-6/art-100 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-100
**第一項** 新租税特別措置法第六十八条の三の規定は、平成二十二年十月一日以後に合併、分割又は株式交換が行われる場合における法人の事業年度分の法人税について適用し、同日前に合併、分割又は株式交換が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-100/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-100/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-100/par-1
The provisions of Article 68-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation in the case where a merger, company split or share exchange is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for business years of a corporation in the case where a merger, company split or share exchange was carried out before that date.
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### 第百一条（特定目的信託に係る受託法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified-Purpose Trust
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suppl-4221-6/art-101 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-101 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-101
**第一項** 新租税特別措置法第六十八条の三の二第六項の規定は、平成二十二年十月一日以後に解散する法人が支払を受ける同項に規定する特定目的信託の利益の分配の額について適用し、同日前に解散した法人が支払を受けた旧租税特別措置法第六十八条の三の二第六項に規定する特定目的信託の利益の分配の額については、なお従前の例による。
suppl-4221-6/art-101/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-101/par-1
The provisions of Article 68-3-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to the amount of distribution of profit from a specified-purpose trust prescribed in that paragraph which is received by a corporation that dissolves on or after October 1, 2010, and the provisions then in force continue to govern the amount of distribution of profit from a specified-purpose trust prescribed in Article 68-3-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation which was received by a corporation that dissolved before that date.
machine translation, not official
### 第百二条（特定投資信託に係る受託法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified Investment Trust
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suppl-4221-6/art-102 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-102 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-102
**第一項** 新租税特別措置法第六十八条の三の三第六項の規定は、平成二十二年十月一日以後に解散する法人が支払を受ける同項に規定する特定投資信託の収益の分配の額について適用し、同日前に解散した法人が支払を受けた旧租税特別措置法第六十八条の三の三第六項に規定する特定投資信託の収益の分配の額については、なお従前の例による。
suppl-4221-6/art-102/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-102/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-102/par-1
The provisions of Article 68-3-3, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to the amount of distribution of proceeds from a specified investment trust prescribed in that paragraph which is received by a corporation that dissolves on or after October 1, 2010, and the provisions then in force continue to govern the amount of distribution of proceeds from a specified investment trust prescribed in Article 68-3-3, paragraph (6) of the Former Act on Special Measures Concerning Taxation which was received by a corporation that dissolved before that date.
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### 第百三条（株式等を分割法人と分割法人の株主等とに交付する分割の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Company Splits Delivering Shares, etc. to the Splitting Corporation and Its Shareholders, etc.
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suppl-4221-6/art-103 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-103
**第一項** 平成二十二年十月一日前に旧租税特別措置法第六十八条の三の四第一項に規定する分割が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-103/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-103/par-1
With regard to corporation tax for business years of a corporation in the case where a company split prescribed in Article 68-3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation was carried out before October 1, 2010, the provisions then in force continue to govern.
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### 第百四条（連結法人が試験研究を行った場合の法人税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit, etc. Where a Consolidated Corporation Conducts Experimental Research
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suppl-4221-6/art-104 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-104 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-104
**第一項** 新租税特別措置法第六十八条の九及び第六十八条の九の二の規定は、平成二十二年十月一日以後に現物分配が行われる場合又は同日以後に解散若しくは破産手続開始の決定が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に分割型分割若しくは事後設立が行われた場合又は同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-104/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-104/par-1
The provisions of Articles 68-9 and 68-9-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a distribution in kind is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split by split-off or a post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.
machine translation, not official
### 第百五条（連結法人がエネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure
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suppl-4221-6/art-105 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-105
**第一項** 新租税特別措置法第六十八条の十（第一項第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第九号に定める日以後に取得又は製作若しくは建設をする同項に規定するエネルギー需給構造改革推進設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十第一項に規定するエネルギー需給構造改革推進設備等については、なお従前の例による。
suppl-4221-6/art-105/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-105/par-1
The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (ii)) apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, or manufactures or constructs, on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, or manufactured or constructed, before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十第九項の規定は、平成二十二年十月一日以後に解散が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-105/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-105/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-105/par-2
The provisions of Article 68-10, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution took place before that date.
machine translation, not official
### 第百六条（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
caption: machine translation, not official
suppl-4221-6/art-106 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-106 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-106
**第一項** 新租税特別措置法第六十八条の十一第七項の規定は、平成二十二年十月一日以後に解散が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-106/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-106/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-106/par-1
The provisions of Article 68-11, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution took place before that date.
machine translation, not official
### 第百七条（連結法人が事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment, etc.
caption: machine translation, not official
suppl-4221-6/art-107 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-107
**第一項** 新租税特別措置法第六十八条の十二（第一項第四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をする同号に定める機械及び装置並びに器具及び備品について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の十二第一項第四号に定める機械及び装置並びに器具及び備品については、なお従前の例による。
suppl-4221-6/art-107/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-107/par-1
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to machinery and equipment and tools, furniture and fixtures specified in that item which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment and tools, furniture and fixtures specified in Article 68-12, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十二（第一項第五号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をする同号に定める減価償却資産について適用する。
suppl-4221-6/art-107/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-107/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-107/par-2
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (v)) apply to depreciable assets specified in that item which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の十二第九項の規定は、平成二十二年十月一日以後に解散が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-107/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-107/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-107/par-3
The provisions of Article 68-12, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution took place before that date.
machine translation, not official
### 第百八条（連結法人が沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in a Specified Area of Okinawa
caption: machine translation, not official
suppl-4221-6/art-108 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-108 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-108
**第一項** 新租税特別措置法第六十八条の十三第五項の規定は、平成二十二年十月一日以後に解散が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-108/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-108/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-108/par-1
The provisions of Article 68-13, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution took place before that date.
machine translation, not official
### 第百九条（沖縄の特定中小連結法人が経営革新設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc.
caption: machine translation, not official
suppl-4221-6/art-109 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-109 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-109
**第一項** 新租税特別措置法第六十八条の十四第七項の規定は、平成二十二年十月一日以後に解散が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-109/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-109/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-109/par-1
The provisions of Article 68-14, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution took place before that date.
machine translation, not official
### 第百十条（連結法人が情報基盤強化設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Information Infrastructure Enhancement Equipment, etc.
caption: machine translation, not official
suppl-4221-6/art-110 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-110
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の十五第一項に規定する情報基盤強化設備等を同項に規定する連結親法人又はその連結子法人の営む事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第三項 控除される金額がある場合には、当該金額を控除した残額 控除される金額がある場合には当該金額を控除した残額とし、所得税法等の一部を改正する法律（平成二十二年法律第六号。次項において「平成二十二年改正法」という。）第十八条の規定による改正後の租税特別措置法（以下この項及び第五項において「新租税特別措置法」という。）第六十八条の十二第二項（同条第一項第五号に係る部分に限る。）の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額がある場合には同条第二項の規定による同項に規定する税額控除限度額に当該連結事業年度においてその事業の用に供した同条第一項に規定する情報基盤強化設備等の取得価額の合計額が当該連結事業年度においてその事業の用に供した同条第三項に規定する適用対象事業基盤強化設備等の取得価額の合計額のうちに占める割合を乗じて計算した金額を控除した残額とする。
帰せられる金額がある場合には、当該金額を控除した残額 帰せられる金額がある場合には当該金額を控除した残額とし、新租税特別措置法第六十八条の十二第二項（同条第一項第五号に係る部分に限る。）の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額として同条第二項の規定による同項に規定する税額控除限度額に当該連結事業年度においてその事業の用に供した同条第一項に規定する情報基盤強化設備等の取得価額の合計額が当該連結事業年度においてその事業の用に供した同条第三項に規定する適用対象事業基盤強化設備等の取得価額の合計額のうちに占める割合を乗じて計算した金額のうち当該連結親法人又はその連結子法人に帰せられる金額がある場合には当該金額を控除した残額とする。
第四項 第四十二条の十一第二項 平成二十二年改正法附則第七十七条の規定によりなおその効力を有するものとされる平成二十二年改正法第十八条の規定による改正前の租税特別措置法（第十項において「旧効力措置法」という。）第四十二条の十一第二項
第五項 第六十八条の九第十一項（第六十八条の九の二第七項 新租税特別措置法第六十八条の九第十一項（新租税特別措置法第六十八条の九の二第七項
第六十八条の十第五項 新租税特別措置法第六十八条の十第五項
前条第五項 第六十八条の十四第五項
第十項 第四十二条の十一第二項 旧効力措置法第四十二条の十一第二項
同法第二条第三十一号 法人税法第二条第三十一号
第四十二条の十一第三項 旧効力措置法第四十二条の十一第三項
第十一項 又は租税特別措置法第六十八条の十五第二項 又は所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十条の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）第六十八条の十五第二項
並びに租税特別措置法第六十八条の十五第二項 並びに旧効力連結措置法第六十八条の十五第二項
第十二項 「租税特別措置法第六十八条の十五第五項（ 「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十条の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）第六十八条の十五第五項（
租税特別措置法第六十八条の十五第五項」 旧効力連結措置法第六十八条の十五第五項」
及び租税特別措置法第六十八条の十五第五項 及び旧効力連結措置法第六十八条の十五第五項
suppl-4221-6/art-110/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-110/par-1
With regard to corporation tax in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has used information infrastructure enhancement equipment, etc. prescribed in Article 68-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which it acquired or manufactured before the Effective Date, for the business conducted by the consolidated parent corporation or its consolidated subsidiary corporation prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrases listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the phrases listed in the right-hand column of that table.
Paragraph (3) if there is an amount to be deducted, the remaining amount after deducting that amount if there is an amount to be deducted, the remaining amount after deducting that amount, and if there is an amount to be deducted from the consolidated tax before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-12, paragraph (2) (limited to the part concerning paragraph (1), item (v) of that Article) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010; referred to as the "2010 Amendment Act" in the following paragraph) (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this paragraph and paragraph (5)), the remaining amount after deducting the amount calculated by multiplying the maximum tax credit prescribed in paragraph (2) of that Article under the provisions of that paragraph by the ratio of the total acquisition cost of the information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article used for its business in that consolidated business year to the total acquisition cost of the eligible business base strengthening equipment, etc. prescribed in paragraph (3) of that Article used for its business in that consolidated business year.
if there is an amount attributable to it, the remaining amount after deducting that amount if there is an amount attributable to it, the remaining amount after deducting that amount, and if there is, as the amount to be deducted from the consolidated tax before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-12, paragraph (2) (limited to the part concerning paragraph (1), item (v) of that Article) of the New Act on Special Measures Concerning Taxation, an amount attributable to that consolidated parent corporation or its consolidated subsidiary corporation out of the amount calculated by multiplying the maximum tax credit prescribed in paragraph (2) of that Article under the provisions of that paragraph by the ratio of the total acquisition cost of the information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article used for its business in that consolidated business year to the total acquisition cost of the eligible business base strengthening equipment, etc. prescribed in paragraph (3) of that Article used for its business in that consolidated business year, the remaining amount after deducting that amount.
Paragraph (4) Article 42-11, paragraph (2) Article 42-11, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the 2010 Amendment Act, which remains in force pursuant to the provisions of Article 77 of the Supplementary Provisions of the 2010 Amendment Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in paragraph (10))
Paragraph (5) Article 68-9, paragraph (11) (Article 68-9-2, paragraph (7) Article 68-9, paragraph (11) of the New Act on Special Measures Concerning Taxation (Article 68-9-2, paragraph (7) of the New Act on Special Measures Concerning Taxation
Article 68-10, paragraph (5) Article 68-10, paragraph (5) of the New Act on Special Measures Concerning Taxation
paragraph (5) of the preceding Article Article 68-14, paragraph (5)
Paragraph (10) Article 42-11, paragraph (2) Article 42-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 2, item (xxxi) of that Act Article 2, item (xxxi) of the Corporation Tax Act
Article 42-11, paragraph (3) Article 42-11, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (11) or Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation or Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 110 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations")
and Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation and Article 68-15, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Paragraph (12) "Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxation ( "Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 110 of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations') (
Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxation" Article 68-15, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"
and Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxation and Article 68-15, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
machine translation, not official
### 第百十一条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Special Credit Amount to Be Deducted from the Amount of Corporation Tax of Consolidated Corporations
caption: machine translation, not official
suppl-4221-6/art-111 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-111 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-111
**第一項** 前条の規定の適用がある場合における新租税特別措置法第六十八条の十五の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 次の各号に掲げる規定 次の各号に掲げる規定（所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十条の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の十五第二項又は第三項の規定を含む。以下この条において同じ。）
当該各号に定める金額を 当該各号に定める金額（旧効力措置法第六十八条の十五第二項又は第三項の規定にあつては、それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額とする。第三号及び第四項を除き、以下この条において同じ。）を
第二項 又は前条第三項 、前条第三項又は旧効力措置法第六十八条の十五第三項
第三項 若しくは前条第四項 、前条第四項若しくは旧効力措置法第六十八条の十五第四項
suppl-4221-6/art-111/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-111/par-1
With regard to the application of the provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding Article apply, the phrases listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the phrases listed in the right-hand column of that table.
Paragraph (1) the provisions listed in the following items the provisions listed in the following items (including the provisions of Article 68-15, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remain in force pursuant to the provisions of Article 110 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article)
the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 68-15, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even through the deduction under the provisions of that paragraph, or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under the provisions of that paragraph, respectively; the same applies hereinafter in this Article, except in item (iii) and paragraph (4))
Paragraph (2) or paragraph (3) of the preceding Article , paragraph (3) of the preceding Article or Article 68-15, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (3) or paragraph (4) of the preceding Article , paragraph (4) of the preceding Article or Article 68-15, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force
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### 第百十二条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
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suppl-4221-6/art-112 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をした旧租税特別措置法第六十八条の十九第一項の表の第二号の第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-4221-6/art-112/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-1
The provisions then in force continue to govern depreciable assets listed in the third column of item (ii) of the table in Article 68-19, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) before the Effective Date.
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**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十三第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4221-6/art-112/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-2
The provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 68-23, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
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**第三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十五第一項に規定する資源再生化設備等については、なお従前の例による。
suppl-4221-6/art-112/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-3
The provisions then in force continue to govern resource recycling equipment, etc. prescribed in Article 68-25, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
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**第四項** 新租税特別措置法第六十八条の三十一第三項第三号の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の平成二十二年七月一日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-112/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-4
The provisions of Article 68-31, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after July 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before that date.
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**第五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十四第一項に規定する中心市街地優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第四十七条第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十九条第五項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第四十七条第一項」とする。
suppl-4221-6/art-112/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-5
With regard to good-quality rental housing in a central urban area prescribed in Article 68-34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 47, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 79, paragraph (5) of the Supplementary Provisions of that Act".
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**第六項** 平成二十二年十月一日以後に合併、分割、現物出資又は現物分配が行われる場合における前項及び同項の規定によりなおその効力を有するものとされる旧租税特別措置法第六十八条の三十四の規定の適用については、同項中「同条第二項中」とあるのは「同条第二項中「適格事後設立」とあるのは「適格現物分配（以下この項において「適格合併等」という。）」と、「適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。）」とあるのは「適格合併等」と、「又は現物出資法人」とあるのは「、現物出資法人又は現物分配法人」と、「又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日」とあるのは「にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。」と、」と、「とあるのは、」とあるのは「とあるのは」とする。
suppl-4221-6/art-112/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-6
With regard to the application of the preceding paragraph and of the provisions of Article 68-34 of the Former Act on Special Measures Concerning Taxation, which remain in force pursuant to that paragraph, in the case where a merger, company split, capital contribution in kind or distribution in kind is carried out on or after October 1, 2010, the phrase "in paragraph (2) of that Article" in that paragraph is deemed to be replaced with "the phrase 'qualified post-formation acquisition of assets' in paragraph (2) of that Article is deemed to be replaced with 'qualified in-kind distribution (referred to as a "qualified merger, etc." in this paragraph)', the phrase 'qualified merger, qualified company split or qualified capital contribution in kind (referred to as a "qualified merger, etc." in this paragraph)' with 'qualified merger, etc.', the phrase 'or a corporation making a capital contribution in kind' with ', a corporation making a capital contribution in kind or a corporation making a distribution in kind', and the phrase 'or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off' with ', the day before the date of that qualified merger, and in the case of a qualified in-kind distribution that falls under a distribution of all of the residual assets, the date on which the residual assets pertaining to that qualified in-kind distribution are finalized', and", and the phrase "とあるのは、" (is deemed to be replaced with, followed by a comma) is deemed to be replaced with "とあるのは" (is deemed to be replaced with, without a comma).
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**第七項** 新租税特別措置法第六十八条の三十四第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は新築をする同項に規定する高齢者向け優良賃貸住宅について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十四第三項に規定する高齢者向け優良賃貸住宅については、なお従前の例による。
suppl-4221-6/art-112/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-7
The provisions of Article 68-34, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing for the elderly prescribed in Article 68-34, paragraph (3) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly constructed before the Effective Date.
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**第八項** 新租税特別措置法第六十八条の三十四第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十二年十月一日以後に行われる同項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する高齢者向け優良賃貸住宅について適用する。
suppl-4221-6/art-112/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-8
The provisions of Article 68-34, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010.
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**第九項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十二年十月一日前に行われた旧租税特別措置法第六十八条の三十四第四項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同項中「第四十七条第三項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十九条第九項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第四十七条第三項」とする。
suppl-4221-6/art-112/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-9
With regard to good-quality rental housing for the elderly prescribed in Article 68-34, paragraph (4) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before October 1, 2010, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 47, paragraph (3)" in that paragraph is deemed to be replaced with "Article 47, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 79, paragraph (9) of the Supplementary Provisions of that Act".
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**第十項** 新租税特別措置法第六十八条の三十五第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十二年十月一日以後に行われる同項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する特定再開発建築物等について適用する。
suppl-4221-6/art-112/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-10
The provisions of Article 68-35, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010.
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**第十一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十二年十月一日前に行われた旧租税特別措置法第六十八条の三十五第二項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する特定再開発建築物等については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同項中「第四十七条の二第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十九条第十一項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第四十七条の二第一項」とする。
suppl-4221-6/art-112/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-11
With regard to specified redevelopment buildings, etc. prescribed in Article 68-35, paragraph (2) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before October 1, 2010, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 47-2, paragraph (1)" in that paragraph is deemed to be replaced with "Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 79, paragraph (11) of the Supplementary Provisions of that Act".
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**第十二項** 新租税特別措置法第六十八条の三十六第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十二年十月一日以後に行われる同項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する倉庫用建物等について適用する。
suppl-4221-6/art-112/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-12
The provisions of Article 68-36, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010.
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**第十三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十二年十月一日前に行われた旧租税特別措置法第六十八条の三十六第二項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する倉庫用建物等については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同項中「第四十八条第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十九条第十三項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第四十八条第一項」とする。
suppl-4221-6/art-112/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-13
With regard to warehouse buildings, etc. prescribed in Article 68-36, paragraph (2) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before October 1, 2010, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 48, paragraph (1)" in that paragraph is deemed to be replaced with "Article 48, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 79, paragraph (13) of the Supplementary Provisions of that Act".
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### 第百十三条（連結法人の特別償却不足額がある場合の償却限度額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of the Depreciation Limit Where a Consolidated Corporation Has a Special Depreciation Shortfall
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suppl-4221-6/art-113 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-113 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-113
**第一項** 新租税特別措置法第六十八条の四十第四項及び第五項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十二年十月一日以後に行われる同条第四項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する特別償却対象資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行われた旧租税特別措置法第六十八条の四十第四項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する特別償却対象資産については、なお従前の例による。
suppl-4221-6/art-113/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-113/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-113/par-1
The provisions of Article 68-40, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to assets subject to special depreciation prescribed in paragraph (4) of that Article which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010, and the provisions then in force continue to govern assets subject to special depreciation prescribed in Article 68-40, paragraph (4) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before that date.
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### 第百十四条（連結法人の準備金方式による特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation by Consolidated Corporations by the Reserve Method
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suppl-4221-6/art-114 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-114 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-114
**第一項** 新租税特別措置法第六十八条の四十一の規定は、平成二十二年十月一日以後に分割又は現物分配が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に分割又は事後設立が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-114/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-114/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-114/par-1
The provisions of Article 68-41 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or distribution in kind is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or post-formation acquisition of assets was carried out before that date.
machine translation, not official
### 第百十五条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations
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suppl-4221-6/art-115 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-115
**第一項** 新租税特別措置法第六十八条の四十三（第一項の表の第三号及び第四号、第二項第一号並びに第八項に係る部分を除く。）、第六十八条の四十四から第六十八条の四十六まで、第六十八条の四十八、第六十八条の五十三から第六十八条の五十六まで、第六十八条の五十八、第六十八条の五十八の二及び第六十八条の六十一の規定は、平成二十二年十月一日以後に分割若しくは現物分配が行われる場合又は同日以後に解散若しくは破産手続開始の決定が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に分割若しくは事後設立が行われた場合又は同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-115/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-115/par-1
The provisions of Article 68-43 (excluding the parts concerning items (iii) and (iv) of the table in paragraph (1), paragraph (2), item (i) and paragraph (8)), Articles 68-44 through 68-46, Article 68-48, Articles 68-53 through 68-56, Article 68-58, Article 68-58-2 and Article 68-61 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or distribution in kind is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の四十三（第一項の表の第三号及び第四号並びに第二項第一号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得した旧租税特別措置法第六十八条の四十三第一項に規定する特定株式等については、なお従前の例による。
suppl-4221-6/art-115/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-115/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-115/par-2
The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (iii) and (iv) of the table in paragraph (1) and paragraph (2), item (i)) apply to specified shares, etc. prescribed in paragraph (1) of that Article which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 68-43, paragraph (1) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の四十三第八項（同項に規定する特定株式等の取得価額に乗ずる割合に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得する当該特定株式等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得した旧租税特別措置法第六十八条の四十三第八項に規定する特定株式等については、なお従前の例による。
suppl-4221-6/art-115/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-115/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-115/par-3
The provisions of Article 68-43, paragraph (8) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the ratio by which the acquisition cost of the specified shares, etc. prescribed in that paragraph is multiplied) apply to those specified shares, etc. which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 68-43, paragraph (8) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の四十三第八項（同項に規定する特定株式等の取得価額に乗ずる割合に係る部分を除く。）の規定は、平成二十二年十月一日以後に同項に規定する適格分割若しくは適格現物分配が行われる場合又は同日以後に解散が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に旧租税特別措置法第六十八条の四十三第八項に規定する適格分社型分割若しくは適格事後設立が行われた場合又は同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-115/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-115/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-115/par-4
The provisions of Article 68-43, paragraph (8) of the New Act on Special Measures Concerning Taxation (excluding the part concerning the ratio by which the acquisition cost of the specified shares, etc. prescribed in that paragraph is multiplied) apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a qualified company split or qualified in-kind distribution prescribed in that paragraph is carried out on or after October 1, 2010 or where a dissolution takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a qualified company split by spin-off or qualified post-formation acquisition of assets prescribed in Article 68-43, paragraph (8) of the Former Act on Special Measures Concerning Taxation was carried out before that date or where a dissolution took place before that date.
machine translation, not official
### 第百十六条（中小連結法人等の貸倒引当金の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Allowance for Bad Debts of Small or Medium-Sized Consolidated Corporations, etc.
caption: machine translation, not official
suppl-4221-6/art-116 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-116 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-116
**第一項** 新租税特別措置法第六十八条の五十九第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の平成二十二年十月一日以後に行う同項に規定する適格分割等について適用する。
suppl-4221-6/art-116/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-116/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-116/par-1
The provisions of Article 68-59, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a qualified company split, etc. prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after October 1, 2010.
machine translation, not official
### 第百十七条（連結法人である認定農業生産法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc. That Are Consolidated Corporations
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suppl-4221-6/art-117 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-117 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-117
**第一項** 新租税特別措置法第六十八条の六十四第三項第五号及び第四項の規定は、平成二十二年十月一日以後にこれらの規定に規定する解散又は破産手続開始の決定が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に旧租税特別措置法第六十八条の六十四第三項第五号及び第四項に規定する解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-117/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-117/par-1
The provisions of Article 68-64, paragraph (3), item (v) and paragraph (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution or an order commencing bankruptcy proceedings prescribed in those provisions takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution prescribed in Article 68-64, paragraph (3), item (v) and paragraph (4) of the Former Act on Special Measures Concerning Taxation took place before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の六十五第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十二年十月一日以後に行われる同項に規定する適格現物分配により取得する同項に規定する農用地について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行われた旧租税特別措置法第六十八条の六十五第一項に規定する適格事後設立により取得した同項に規定する農用地については、なお従前の例による。
suppl-4221-6/art-117/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-117/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-117/par-2
The provisions of Article 68-65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to agricultural land prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires through a qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010, and the provisions then in force continue to govern agricultural land prescribed in Article 68-65, paragraph (1) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired through a qualified post-formation acquisition of assets prescribed in that paragraph carried out before that date.
machine translation, not official
### 第百十八条（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Consolidated Corporations
caption: machine translation, not official
suppl-4221-6/art-118 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-118 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-118
**第一項** 新租税特別措置法第六十八条の七十から第六十八条の七十二まで、第六十八条の七十四（第三項第四号に係る部分に限る。）、第六十八条の七十五（第三項第四号に係る部分に限る。）、第六十八条の七十六の二（第一項に係る部分を除く。）、第六十八条の七十八、第六十八条の七十九、第六十八条の八十一から第六十八条の八十五まで、第六十八条の八十五の三及び第六十八条の八十五の四の規定は、平成二十二年十月一日以後に分割若しくは現物分配が行われる場合又は同日以後に解散若しくは破産手続開始の決定が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に分割若しくは事後設立が行われた場合又は同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-118/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-118/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-118/par-1
The provisions of Articles 68-70 through 68-72, Article 68-74 (limited to the part concerning paragraph (3), item (iv)), Article 68-75 (limited to the part concerning paragraph (3), item (iv)), Article 68-76-2 (excluding the part concerning paragraph (1)), Article 68-78, Article 68-79, Articles 68-81 through 68-85, Article 68-85-3 and Article 68-85-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or distribution in kind is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項（旧租税特別措置法第六十五条の四第一項第六号に係る部分に限る。）に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4221-6/art-118/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-118/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-118/par-2
The provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation) carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二十四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十号に定める日以後に同項第二十四号の認定がされた同号に規定する地域内の土地の同日以後に行う譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に旧租税特別措置法第六十五条の四第一項第二十四号の認定がされた同号に規定する地域内の旧租税特別措置法第六十八条の七十五第一項（旧租税特別措置法第六十五条の四第一項第二十四号に係る部分に限る。）に規定する土地等の同日前に行った譲渡に係る法人税については、なお従前の例による。
suppl-4221-6/art-118/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-118/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-118/par-3
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xxiv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer, carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (x) of the Supplementary Provisions, of land within an area prescribed in item (xxiv) of that paragraph for which the certification under that item was granted on or after that date, and the provisions then in force continue to govern corporation tax on a transfer, carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before that date, of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xxiv) of the Former Act on Special Measures Concerning Taxation) within an area prescribed in Article 65-4, paragraph (1), item (xxiv) of the Former Act on Special Measures Concerning Taxation for which the certification under that item was granted before that date.
machine translation, not official
### 第百十九条（連結法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Subsidiaries, etc. of Consolidated Corporations
caption: machine translation, not official
suppl-4221-6/art-119 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119
**第一項** 新租税特別措置法第六十八条の九十第一項及び第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額について適用し、旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額については、なお従前の例による。
suppl-4221-6/art-119/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-1
The provisions of Article 68-90, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the individually taxable amount prescribed in that paragraph pertaining to that amount of applicable income, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date and the individually taxable amount prescribed in that paragraph pertaining to that amount of applicable income.
machine translation, not official
**第二項** 旧租税特別措置法第六十八条の九十第三項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額の計算については、なお従前の例による。
suppl-4221-6/art-119/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-119/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-2
The provisions then in force continue to govern the calculation of the amount of applicable income prescribed in Article 68-90, paragraph (3) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の九十第四項及び第五項の規定は、同条第四項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額について適用する。
suppl-4221-6/art-119/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-119/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-3
The provisions of Article 68-90, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in paragraph (4) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の九十第七項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用し、旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額につき同条第三項又は第四項の規定を適用する場合については、なお従前の例による。
suppl-4221-6/art-119/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-119/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-4
The provisions of Article 68-90, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the amount of applicable income prescribed in paragraph (1) of that Article or the partially applicable amount prescribed in paragraph (4) of that Article for business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern the case where the provisions of paragraph (3) or (4) of Article 68-90 of the Former Act on Special Measures Concerning Taxation are applied to the amount of applicable income prescribed in paragraph (1) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の九十一の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する個別課税対象金額又は同項に規定する個別部分課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十八条の九十一第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する個別課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4221-6/art-119/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-119/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-5
The provisions of Article 68-91 of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the individually taxable amount or the individually taxable partial amount prescribed in that paragraph for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-91, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable amount prescribed in that paragraph for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の九十二（第三項、第六項、第七項及び第十項を除く。）の規定は、連結法人の施行日以後に開始する連結事業年度において外国法人から受ける同条第一項に規定する剰余金の配当等の額がある場合について適用し、連結法人の施行日前に開始した連結事業年度において旧租税特別措置法第六十八条の九十二第二項に規定する特定外国子会社等から受けた同条第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-4221-6/art-119/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-119/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-6
The provisions of Article 68-92 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (3), (6), (7) and (10)) apply in the case where a consolidated corporation has an amount of dividends of surplus and similar distributions prescribed in paragraph (1) of that Article received from a foreign corporation in a consolidated business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where a consolidated corporation had, in a consolidated business year that began before the Effective Date, an amount of dividends of surplus and similar distributions prescribed in Article 68-92, paragraph (1) of the Former Act on Special Measures Concerning Taxation received from a specified foreign subsidiary, etc. prescribed in paragraph (2) of that Article.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の九十二第三項及び第十項の規定は、連結法人が平成二十二年十月一日以後に取得（適格合併又は適格分割型分割による引継ぎを含む。）をする株式又は出資に係る同条第三項に規定する剰余金の配当等の額について適用する。
suppl-4221-6/art-119/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-119/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-7
The provisions of Article 68-92, paragraphs (3) and (10) of the New Act on Special Measures Concerning Taxation apply to the amount of dividends of surplus and similar distributions prescribed in paragraph (3) of that Article pertaining to shares or capital contributions which a consolidated corporation acquires (including succession through a qualified merger or qualified company split by split-off) on or after October 1, 2010.
machine translation, not official
**第八項** 新租税特別措置法第六十八条の九十二第六項及び第七項の規定は、平成二十二年十月一日以後に適格分割型分割又は適格現物分配（適格現物分配が残余財産の分配である場合には、同日以後の解散によるものに限る。）が行われる場合の同条第六項に規定する連結法人の前十年以内の各連結事業年度の個別課税済金額及び同条第七項に規定する分割法人等の分割等前十年内事業年度の個別課税済金額について適用し、同日前に適格分割型分割又は適格事後設立が行われた場合の第十八条の規定（附則第一条第三号リに掲げる改正規定に限る。）による改正前の租税特別措置法第六十八条の九十二第六項に規定する連結法人の前十年以内の各連結事業年度の個別課税済金額及び同条第七項に規定する分割法人等の分割前十年内事業年度又は分割等前十年内事業年度の個別課税済金額については、なお従前の例による。この場合において、施行日から平成二十二年九月三十日までの間に適格分割型分割が行われる場合における同条第六項第二号の規定の適用については、同号中「特定外国子会社等」とあるのは、「外国法人」とする。
suppl-4221-6/art-119/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-119/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-8
The provisions of Article 68-92, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to the individually taxed amount for each consolidated business year within the preceding ten years of a consolidated corporation prescribed in paragraph (6) of that Article and to the individually taxed amount for business years within ten years before the company split, etc. of a split corporation, etc. prescribed in paragraph (7) of that Article, in the case where a qualified company split by split-off or a qualified in-kind distribution (if the qualified in-kind distribution is a distribution of residual assets, limited to one resulting from a dissolution on or after October 1, 2010) is carried out on or after October 1, 2010, and the provisions then in force continue to govern the individually taxed amount for each consolidated business year within the preceding ten years of a consolidated corporation prescribed in Article 68-92, paragraph (6) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 (limited to the amending provisions listed in Article 1, item (iii), (i) of the Supplementary Provisions) and the individually taxed amount for business years within ten years before the company split or business years within ten years before the company split, etc. of a split corporation, etc. prescribed in paragraph (7) of that Article, in the case where a qualified company split by split-off or a qualified post-formation acquisition of assets was carried out before that date. In this case, with regard to the application of the provisions of paragraph (6), item (ii) of that Article in the case where a qualified company split by split-off is carried out during the period from the Effective Date to September 30, 2010, the phrase "specified foreign subsidiary, etc." in that item is deemed to be replaced with "foreign corporation".
machine translation, not official
**第九項** 所得税法等の一部を改正する法律（平成二十一年法律第十三号。以下この項及び次条第七項において「平成二十一年改正法」という。）第五条の規定による改正前の租税特別措置法（以下この項及び次条第七項において「旧法」という。）第六十八条の九十二第一項に規定する特定外国子会社等の平成二十一年四月一日前に開始した事業年度に係る同項に規定する個別課税対象留保金額（連結法人の有する当該特定外国子会社等の新租税特別措置法第六十八条の九十二第十一項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該連結法人の同号イに規定する配当連結事業年度（以下この項において「配当連結事業年度」という。）に対応する部分の金額又は旧法第六十八条の九十二第一項に規定する個別課税済留保金額（同条第二項又は第三項の規定により同条第一項に規定する個別課税済留保金額とみなされたものを含むものとし、当該連結法人の有する当該特定外国子会社等の間接保有の株式等の数に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該連結法人の同号ロに規定する前二年以内の各連結事業年度（以下この項において「前二年以内の各連結事業年度」という。）に対応する部分の金額（同号ロの規定により控除される同号ロに規定する剰余金の配当等の額に相当する金額を除く。）は、当該連結法人の個別課税対象留保金額又は個別課税済留保金額に係る連結事業年度又は事業年度の期間に対応する配当連結事業年度又は前二年以内の各連結事業年度の同号イ又はロに掲げる金額とみなして、新租税特別措置法第六十八条の九十二第八項から第十一項までの規定を適用する。この場合において、同号イ又はロに掲げる金額とみなされる金額は、平成二十一年改正法附則第五十九条第四項の規定により平成二十一年改正法第五条の規定による改正後の租税特別措置法第六十八条の九十二第三項各号に掲げる金額とみなされる金額に含まれないものとする。
suppl-4221-6/art-119/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-119/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-9
Out of the individually taxable retained amount prescribed in Article 68-92, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009; referred to as the "2009 Amendment Act" in this paragraph and paragraph (7) of the following Article) (referred to as the "Former Act" in this paragraph and paragraph (7) of the following Article) for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before April 1, 2009 (limited to the amount specified by Cabinet Order as the amount corresponding to the number of shares, etc. held indirectly prescribed in Article 68-92, paragraph (11), item (ii), (a) of the New Act on Special Measures Concerning Taxation (referred to as the "number of shares, etc. held indirectly" in this paragraph) in that specified foreign subsidiary, etc. held by a consolidated corporation; the same applies hereinafter in this paragraph), the amount corresponding to the dividend consolidated business year prescribed in (a) of that item (referred to as the "dividend consolidated business year" in this paragraph) of that consolidated corporation, or, out of the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the Former Act (including an amount deemed to be the individually taxed retained amount prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) or (3) of that Article, and limited to the amount specified by Cabinet Order as the amount corresponding to the number of shares, etc. held indirectly in that specified foreign subsidiary, etc. held by that consolidated corporation; the same applies hereinafter in this paragraph), the amount corresponding to each consolidated business year within the preceding two years prescribed in (b) of that item (referred to as "each consolidated business year within the preceding two years" in this paragraph) of that consolidated corporation (excluding the amount equivalent to the amount of dividends of surplus and similar distributions prescribed in (b) of that item that is deducted pursuant to the provisions of (b) of that item), is deemed to be the amount listed in (a) or (b) of that item for the dividend consolidated business year or each consolidated business year within the preceding two years corresponding to the consolidated business year or the period of the business year to which the individually taxable retained amount or the individually taxed retained amount of that consolidated corporation pertains, and the provisions of Article 68-92, paragraphs (8) through (11) of the New Act on Special Measures Concerning Taxation apply. In this case, the amount deemed to be the amount listed in (a) or (b) of that item is not to be included in the amount deemed to be the amount listed in each item of Article 68-92, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 5 of the 2009 Amendment Act pursuant to the provisions of Article 59, paragraph (4) of the Supplementary Provisions of the 2009 Amendment Act.
machine translation, not official
**第十項** 施行日から平成二十二年九月三十日までの間に合併が行われる場合における新租税特別措置法第六十八条の九十二第十三項の規定の適用については、同項の表第六項第一号の項中「合併等前十年内事業年度」とあるのは「合併前十年内事業年度」と、「合併等前二年内事業年度」とあるのは「合併前二年内事業年度」とする。
suppl-4221-6/art-119/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-119/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-10
With regard to the application of the provisions of Article 68-92, paragraph (13) of the New Act on Special Measures Concerning Taxation in the case where a merger is carried out during the period from the Effective Date to September 30, 2010, in the row for paragraph (6), item (i) of the table in that paragraph, the phrase "business year within ten years before the merger, etc." is deemed to be replaced with "business year within ten years before the merger", and the phrase "business year within two years before the merger, etc." with "business year within two years before the merger".
machine translation, not official
**第十一項** 施行日から平成二十二年九月三十日までの間に分割型分割が行われる場合における新租税特別措置法第六十八条の九十二第十三項の規定の適用については、同項の表第六項第二号の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」と、「直接保有の株式等の数」とあるのは「特定外国子会社等の直接保有の株式等の数」と、「間接保有の株式等の数」とあるのは「外国法人の間接保有の株式等の数」と、同表第七項の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度又は分割等前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」とする。
suppl-4221-6/art-119/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-119/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-11
With regard to the application of the provisions of Article 68-92, paragraph (13) of the New Act on Special Measures Concerning Taxation in the case where a company split by split-off is carried out during the period from the Effective Date to September 30, 2010, in the row for paragraph (6), item (ii) of the table in that paragraph, the phrase "business year within ten years before the company split, etc." is deemed to be replaced with "business year within ten years before the company split", the phrase "business year within two years before the company split, etc." with "business year within two years before the company split", the phrase "number of shares, etc. held directly" with "number of shares, etc. of the specified foreign subsidiary, etc. held directly", and the phrase "number of shares, etc. held indirectly" with "number of shares, etc. of the foreign corporation held indirectly", and in the row for paragraph (7) of that table, the phrase "business year within ten years before the company split, etc." with "business year within ten years before the company split or business year within ten years before the company split, etc.", and the phrase "business year within two years before the company split, etc." with "business year within two years before the company split".
machine translation, not official
**第十二項** 施行日から平成二十二年九月三十日までの間に分社型分割、現物出資又は事後設立が行われる場合における新租税特別措置法第六十八条の九十二第十三項の規定の適用については、同項の表第六項第二号の項中「第六項第二号」とあるのは、「第六項第三号」とする。
suppl-4221-6/art-119/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-119/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-12
With regard to the application of the provisions of Article 68-92, paragraph (13) of the New Act on Special Measures Concerning Taxation in the case where a company split by spin-off, capital contribution in kind or post-formation acquisition of assets is carried out during the period from the Effective Date to September 30, 2010, the phrase "paragraph (6), item (ii)" in the row for paragraph (6), item (ii) of the table in that paragraph is deemed to be replaced with "paragraph (6), item (iii)".
machine translation, not official
### 第百二十条（特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Consolidated Corporations That Are Specially-Related Shareholders, etc.
caption: machine translation, not official
suppl-4221-6/art-120 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-120 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120
**第一項** 旧租税特別措置法第六十八条の九十三の二第三項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額の計算については、なお従前の例による。
suppl-4221-6/art-120/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-1
The provisions then in force continue to govern the calculation of the amount of applicable income prescribed in Article 68-93-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の九十三の二第四項及び第五項の規定は、同条第四項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額について適用する。
suppl-4221-6/art-120/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-2
The provisions of Article 68-93-2, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in paragraph (4) of that Article for business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date and to the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の九十三の三の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する個別課税対象金額又は同項に規定する個別部分課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十八条の九十三の三第一項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する個別課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4221-6/art-120/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-120/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-3
The provisions of Article 68-93-3 of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the individually taxable amount or the individually taxable partial amount prescribed in that paragraph for business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-93-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable amount prescribed in that paragraph for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の九十三の四（第三項及び第九項を除く。）の規定は、同条第一項に規定する特殊関係株主等である連結法人の施行日以後に開始する連結事業年度において外国法人から受ける同項に規定する剰余金の配当等の額がある場合について適用し、旧租税特別措置法第六十八条の九十三の四第二項に規定する特殊関係株主等である連結法人の施行日前に開始した連結事業年度において同項に規定する特定外国法人から受けた同条第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-4221-6/art-120/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-120/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-4
The provisions of Article 68-93-4 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (3) and (9)) apply in the case where a consolidated corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article has an amount of dividends of surplus and similar distributions prescribed in that paragraph received from a foreign corporation in a consolidated business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where a consolidated corporation that is a specially-related shareholder, etc. prescribed in Article 68-93-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation had, in a consolidated business year that began before the Effective Date, an amount of dividends of surplus and similar distributions prescribed in paragraph (1) of that Article received from a specified foreign corporation prescribed in paragraph (2) of that Article.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の九十三の四第三項及び第九項の規定は、連結法人が平成二十二年十月一日以後に取得（適格合併又は適格分割型分割による引継ぎを含む。）をする株式又は出資に係る同条第三項に規定する剰余金の配当等の額について適用する。
suppl-4221-6/art-120/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-120/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-5
The provisions of Article 68-93-4, paragraphs (3) and (9) of the New Act on Special Measures Concerning Taxation apply to the amount of dividends of surplus and similar distributions prescribed in paragraph (3) of that Article pertaining to shares or capital contributions which a consolidated corporation acquires (including succession through a qualified merger or qualified company split by split-off) on or after October 1, 2010.
machine translation, not official
**第六項** 施行日から平成二十二年九月三十日までの間に分社型分割、現物出資又は事後設立が行われる場合における新租税特別措置法第六十八条の九十三の四第六項の規定の適用については、同項の表第六十八条の九十二第六項第二号の項中「第六十八条の九十二第六項第二号」とあるのは、「第六十八条の九十二第六項第二号及び第三号」とする。
suppl-4221-6/art-120/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-120/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-6
With regard to the application of the provisions of Article 68-93-4, paragraph (6) of the New Act on Special Measures Concerning Taxation in the case where a company split by spin-off, capital contribution in kind or post-formation acquisition of assets is carried out during the period from the Effective Date to September 30, 2010, the phrase "Article 68-92, paragraph (6), item (ii)" in the row for Article 68-92, paragraph (6), item (ii) of the table in that paragraph is deemed to be replaced with "Article 68-92, paragraph (6), items (ii) and (iii)".
machine translation, not official
**第七項** 旧法第六十八条の九十三の八第一項に規定する特定外国法人の平成二十一年四月一日前に開始した事業年度に係る同項に規定する個別課税対象留保金額（連結法人の有する当該特定外国法人の新租税特別措置法第六十八条の九十三の四第十項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該連結法人の同号イに規定する配当連結事業年度（以下この項において「配当連結事業年度」という。）に対応する部分の金額又は旧法第六十八条の九十三の八第一項に規定する個別課税済留保金額（同条第二項又は同条第三項の規定により読み替えられた旧法第六十八条の九十二第三項の規定により旧法第六十八条の九十三の八第一項に規定する個別課税済留保金額とみなされたものを含むものとし、当該連結法人の有する当該特定外国法人の間接保有の株式等の数に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該連結法人の同号ロに規定する前二年以内の各連結事業年度（以下この項において「前二年以内の各連結事業年度」という。）に対応する部分の金額（同号ロの規定により控除される同号ロに規定する剰余金の配当等の額に相当する金額を除く。）は、当該連結法人の個別課税対象留保金額又は個別課税済留保金額に係る連結事業年度又は事業年度の期間に対応する配当連結事業年度又は前二年以内の各連結事業年度の同号イ又はロに掲げる金額とみなして、新租税特別措置法第六十八条の九十三の四第七項から第十項までの規定を適用する。この場合において、同号イ又はロに掲げる金額とみなされる金額は、平成二十一年改正法附則第六十条第四項の規定により平成二十一年改正法第五条の規定による改正後の租税特別措置法第六十八条の九十三の四第三項各号に掲げる金額とみなされる金額に含まれないものとする。
suppl-4221-6/art-120/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-120/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-7
Out of the individually taxable retained amount prescribed in Article 68-93-8, paragraph (1) of the Former Act for business years of a specified foreign corporation prescribed in that paragraph that began before April 1, 2009 (limited to the amount specified by Cabinet Order as the amount corresponding to the number of shares, etc. held indirectly prescribed in Article 68-93-4, paragraph (10), item (ii), (a) of the New Act on Special Measures Concerning Taxation (referred to as the "number of shares, etc. held indirectly" in this paragraph) in that specified foreign corporation held by a consolidated corporation; the same applies hereinafter in this paragraph), the amount corresponding to the dividend consolidated business year prescribed in (a) of that item (referred to as the "dividend consolidated business year" in this paragraph) of that consolidated corporation, or, out of the individually taxed retained amount prescribed in Article 68-93-8, paragraph (1) of the Former Act (including an amount deemed to be the individually taxed retained amount prescribed in Article 68-93-8, paragraph (1) of the Former Act pursuant to the provisions of Article 68-92, paragraph (3) of the Former Act as applied with the replacement of terms pursuant to paragraph (2) or (3) of Article 68-93-8 of the Former Act, and limited to the amount specified by Cabinet Order as the amount corresponding to the number of shares, etc. held indirectly in that specified foreign corporation held by that consolidated corporation; the same applies hereinafter in this paragraph), the amount corresponding to each consolidated business year within the preceding two years prescribed in (b) of that item (referred to as "each consolidated business year within the preceding two years" in this paragraph) of that consolidated corporation (excluding the amount equivalent to the amount of dividends of surplus and similar distributions prescribed in (b) of that item that is deducted pursuant to the provisions of (b) of that item), is deemed to be the amount listed in (a) or (b) of that item for the dividend consolidated business year or each consolidated business year within the preceding two years corresponding to the consolidated business year or the period of the business year to which the individually taxable retained amount or the individually taxed retained amount of that consolidated corporation pertains, and the provisions of Article 68-93-4, paragraphs (7) through (10) of the New Act on Special Measures Concerning Taxation apply. In this case, the amount deemed to be the amount listed in (a) or (b) of that item is not to be included in the amount deemed to be the amount listed in each item of Article 68-93-4, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 5 of the 2009 Amendment Act pursuant to the provisions of Article 60, paragraph (4) of the Supplementary Provisions of the 2009 Amendment Act.
machine translation, not official
**第八項** 施行日から平成二十二年九月三十日までの間に合併が行われる場合における新租税特別措置法第六十八条の九十三の四第十二項の規定の適用については、同項の表第六十八条の九十二第六項第一号の項中「合併等前十年内事業年度」とあるのは「合併前十年内事業年度」と、「合併等前二年内事業年度」とあるのは「合併前二年内事業年度」とする。
suppl-4221-6/art-120/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-120/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-8
With regard to the application of the provisions of Article 68-93-4, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a merger is carried out during the period from the Effective Date to September 30, 2010, in the row for Article 68-92, paragraph (6), item (i) of the table in that paragraph, the phrase "business year within ten years before the merger, etc." is deemed to be replaced with "business year within ten years before the merger", and the phrase "business year within two years before the merger, etc." with "business year within two years before the merger".
machine translation, not official
**第九項** 施行日から平成二十二年九月三十日までの間に分割型分割が行われる場合における新租税特別措置法第六十八条の九十三の四第十二項の規定の適用については、同項の表第六十八条の九十二第六項第二号の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」と、「直接保有の株式等の数」とあるのは「特定外国子会社等の直接保有の株式等の数」と、「間接保有の株式等の数」とあるのは「外国法人の間接保有の株式等の数」と、同表第六十八条の九十二第七項の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度又は分割等前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」とする。
suppl-4221-6/art-120/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-120/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-9
With regard to the application of the provisions of Article 68-93-4, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a company split by split-off is carried out during the period from the Effective Date to September 30, 2010, in the row for Article 68-92, paragraph (6), item (ii) of the table in that paragraph, the phrase "business year within ten years before the company split, etc." is deemed to be replaced with "business year within ten years before the company split", the phrase "business year within two years before the company split, etc." with "business year within two years before the company split", the phrase "number of shares, etc. held directly" with "number of shares, etc. of the specified foreign subsidiary, etc. held directly", and the phrase "number of shares, etc. held indirectly" with "number of shares, etc. of the foreign corporation held indirectly", and in the row for Article 68-92, paragraph (7) of that table, the phrase "business year within ten years before the company split, etc." with "business year within ten years before the company split or business year within ten years before the company split, etc.", and the phrase "business year within two years before the company split, etc." with "business year within two years before the company split".
machine translation, not official
**第十項** 施行日から平成二十二年九月三十日までの間に分社型分割、現物出資又は事後設立が行われる場合における新租税特別措置法第六十八条の九十三の四第十二項の規定の適用については、同項の表第六十八条の九十二第六項第二号の項中「第六十八条の九十二第六項第二号」とあるのは、「第六十八条の九十二第六項第三号」とする。
suppl-4221-6/art-120/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-120/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-10
With regard to the application of the provisions of Article 68-93-4, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a company split by spin-off, capital contribution in kind or post-formation acquisition of assets is carried out during the period from the Effective Date to September 30, 2010, the phrase "Article 68-92, paragraph (6), item (ii)" in the row for Article 68-92, paragraph (6), item (ii) of the table in that paragraph is deemed to be replaced with "Article 68-92, paragraph (6), item (iii)".
machine translation, not official
### 第百二十一条（連結法人の特定地域雇用会社に対する寄附金の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies by Consolidated Corporations
caption: machine translation, not official
suppl-4221-6/art-121 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-121 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-121
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前にされた旧租税特別措置法第六十八条の九十六の二第一項に規定する指定の有効期間内に支出する同項に規定する特定地域雇用会社に対する同項に規定する寄附金については、なお従前の例による。
suppl-4221-6/art-121/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-121/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-121/par-1
The provisions then in force continue to govern donations prescribed in Article 68-96-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation to a specified regional employment company prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes within the period of validity of the designation prescribed in that paragraph that was made before the Effective Date.
machine translation, not official
### 第百二十二条（連結法人の転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Closure or Conversion Subsidies, etc. of Consolidated Corporations
caption: machine translation, not official
suppl-4221-6/art-122 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-122 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-122
**第一項** 新租税特別措置法第六十八条の百二の規定は、平成二十二年十月一日以後に分割若しくは現物分配が行われる場合又は同日以後に解散若しくは破産手続開始の決定が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に分割若しくは事後設立が行われた場合又は同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-122/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-122/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-122/par-1
The provisions of Article 68-102 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or distribution in kind is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.
machine translation, not official
### 第百二十三条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Shareholders in the Event of a Specified Merger
caption: machine translation, not official
suppl-4221-6/art-123 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-123 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-123
**第一項** 新租税特別措置法第六十八条の百九の二の規定は、平成二十二年十月一日以後に合併、分割又は株式交換が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に合併、分割又は株式交換が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-123/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-123/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-123/par-1
The provisions of Article 68-109-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a merger, company split or share exchange is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a merger, company split or share exchange was carried out before that date.
machine translation, not official
### 第百二十四条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4221-6/art-124 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-124 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124
**第一項** 新租税特別措置法第六十九条の四の規定は、施行日以後に相続又は遺贈により取得をする同条第一項に規定する小規模宅地等に係る相続税について適用し、施行日前に相続又は遺贈により取得をした旧租税特別措置法第六十九条の四第一項に規定する小規模宅地等に係る相続税については、なお従前の例による。
suppl-4221-6/art-124/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-124/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-1
The provisions of Article 69-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on small-scale residential land, etc. prescribed in paragraph (1) of that Article acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on small-scale residential land, etc. prescribed in Article 69-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the Effective Date.
machine translation, not official
**第二項** 平成二十二年一月一日前に旧租税特別措置法第七十条の二第二項第一号に規定する特定受贈者が贈与により取得をした同項第五号に規定する住宅取得等資金に係る贈与税については、なお従前の例による。
suppl-4221-6/art-124/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-124/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-2
The provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in Article 70-2, paragraph (2), item (v) of the Former Act on Special Measures Concerning Taxation that a specified donee prescribed in item (i) of that paragraph acquired by gift before January 1, 2010.
machine translation, not official
**第三項** 新租税特別措置法第七十条の二の規定は、同条第二項第一号に規定する特定受贈者が平成二十二年一月一日以後に贈与により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用する。この場合において、同日前に贈与により取得をした旧租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金について同条第一項の規定の適用を受けた者に係る新租税特別措置法第七十条の二の規定の適用については、同条第一項中「平成二十三年十二月三十一日」とあるのは「同年十二月三十一日」と、「住宅資金非課税限度額」とあるのは「千五百万円」と、「この項」とあるのは「所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正前の租税特別措置法第七十条の二第一項」と、同条第六項第四号中「同条第二項第六号に規定する住宅資金非課税限度額」とあるのは「千五百万円」とし、同条第二項第六号の規定は、適用しない。
suppl-4221-6/art-124/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-124/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-3
The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after January 1, 2010. In this case, with regard to the application of the provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation to a person who has received the application of the provisions of paragraph (1) of Article 70-2 of the Former Act on Special Measures Concerning Taxation with regard to funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article acquired by gift before that date, in paragraph (1) of that Article, the phrase "December 31, 2011" is deemed to be replaced with "December 31 of that year", the phrase "tax-exempt limit for housing funds" with "15,000,000 yen", and the phrase "this paragraph" with "Article 70-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010)", and in paragraph (6), item (iv) of that Article, the phrase "tax-exempt limit for housing funds prescribed in paragraph (2), item (vi) of that Article" with "15,000,000 yen", and the provisions of paragraph (2), item (vi) of that Article do not apply.
machine translation, not official
**第四項** 平成二十二年一月一日から同年十二月三十一日までの間にその直系尊属からの贈与により旧租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金の取得をする同項第一号に規定する特定受贈者が、同条第一項各号に掲げる場合に該当するときは、前項の規定にかかわらず、その者の選択により、同条の規定を適用することができる。
suppl-4221-6/art-124/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-124/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-4
If a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation who acquires funds for housing acquisition, etc. prescribed in item (v) of that paragraph by gift from a lineal ascendant of that donee during the period from January 1, 2010 to December 31, 2010 falls under any of the cases listed in the items of paragraph (1) of that Article, the provisions of that Article may be applied at the choice of that person, notwithstanding the provisions of the preceding paragraph.
machine translation, not official
**第五項** 旧租税特別措置法第七十条の三の二第一項に規定する特定受贈者が平成二十二年一月一日前に贈与により取得をした同項に規定する住宅取得等資金に係る贈与税については、なお従前の例による。
suppl-4221-6/art-124/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-124/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-5
The provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in Article 70-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a specified donee prescribed in that paragraph acquired by gift before January 1, 2010.
machine translation, not official
**第六項** 新租税特別措置法第七十条の七、第七十条の七の二及び第七十条の七の四の規定は、施行日以後に相続若しくは遺贈又は贈与により取得をする新租税特別措置法第七十条の七第二項第二号に規定する非上場株式等（新租税特別措置法第七十条の七の三第一項の規定により相続又は遺贈により取得をしたものとみなされる同項に規定する特例受贈非上場株式等を含む。）に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得をした旧租税特別措置法第七十条の七第二項第二号に規定する非上場株式等（旧租税特別措置法第七十条の七の三第一項の規定により相続又は遺贈により取得をしたものとみなされる同項に規定する特例受贈非上場株式等を含む。）に係る相続税又は贈与税については、なお従前の例による。
suppl-4221-6/art-124/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-124/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-6
The provisions of Articles 70-7, 70-7-2 and 70-7-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation (including special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that are deemed to have been acquired by inheritance or bequest pursuant to the provisions of that paragraph) acquired by inheritance, bequest or gift on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation (including special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are deemed to have been acquired by inheritance or bequest pursuant to the provisions of that paragraph) acquired by inheritance, bequest or gift before the Effective Date.
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**第七項** 正当な理由がなくて旧租税特別措置法第七十条の二第四項の規定による同項に規定する修正申告書をその提出期限（平成二十二年六月一日以後に到来するものに限る。）までに提出しなかった者に対する新租税特別措置法第七十条の十三の規定の適用については、同条中「又は第七十条の三第四項」とあるのは、「、第七十条の三第四項又は所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百二十四条第二項の規定によりなお従前の例によることとされる場合若しくは同条第四項の規定により同項の特定受贈者が同法第十八条の規定による改正前の租税特別措置法第七十条の二の規定の適用を選択した場合における同条第四項」とする。
suppl-4221-6/art-124/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-124/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-7
With regard to the application of the provisions of Article 70-13 of the New Act on Special Measures Concerning Taxation to a person who has failed, without justifiable grounds, to file the amended return prescribed in Article 70-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation under the provisions of that paragraph by the due date for filing it (limited to a due date falling on or after June 1, 2010), the phrase "or Article 70-3, paragraph (4)" in that Article is deemed to be replaced with ", Article 70-3, paragraph (4), or Article 70-2, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 124, paragraph (2) of the Supplementary Provisions of that Act or in the case where the specified donee referred to in paragraph (4) of that Article has chosen, pursuant to the provisions of that paragraph, to apply the provisions of Article 70-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of that Act".
machine translation, not official
**第八項** 正当な理由がなくて旧租税特別措置法第七十条の三の二第三項の規定による同項に規定する修正申告書をその提出期限（平成二十二年六月一日以後に到来するものに限る。）までに提出しなかった者に対する新租税特別措置法第七十条の十三の規定の適用については、同条中「又は第七十条の三第四項」とあるのは、「、第七十条の三第四項又は所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百二十四条第五項の規定によりなお従前の例によることとされる場合における同法第十八条の規定による改正前の租税特別措置法第七十条の三の二第三項」とする。
suppl-4221-6/art-124/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-124/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-8
With regard to the application of the provisions of Article 70-13 of the New Act on Special Measures Concerning Taxation to a person who has failed, without justifiable grounds, to file the amended return prescribed in Article 70-3-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation under the provisions of that paragraph by the due date for filing it (limited to a due date falling on or after June 1, 2010), the phrase "or Article 70-3, paragraph (4)" in that Article is deemed to be replaced with ", Article 70-3, paragraph (4), or Article 70-3-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 124, paragraph (5) of the Supplementary Provisions of that Act".
machine translation, not official
**第九項** 正当な理由がなくて所得税法等の一部を改正する法律（平成二十一年法律第十三号）第五条の規定による改正前の租税特別措置法第七十条の三の三第五項又は第七十条の三の四第三項の規定によるこれらの規定に規定する修正申告書をその提出期限（平成二十二年六月一日以後に到来するものに限る。）までに提出しなかった者に対する新租税特別措置法第七十条の十三の規定の適用については、同条中「又は第七十条の三第四項」とあるのは、「、第七十条の三第四項又は所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十四条第六項の規定によりなお従前の例によることとされる場合における同法第五条の規定による改正前の租税特別措置法第七十条の三の三第五項若しくは第七十条の三の四第三項」とする。
suppl-4221-6/art-124/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-124/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-9
With regard to the application of the provisions of Article 70-13 of the New Act on Special Measures Concerning Taxation to a person who has failed, without justifiable grounds, to file the amended return prescribed in Article 70-3-3, paragraph (5) or Article 70-3-4, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) under the provisions of those provisions by the due date for filing it (limited to a due date falling on or after June 1, 2010), the phrase "or Article 70-3, paragraph (4)" in that Article is deemed to be replaced with ", Article 70-3, paragraph (4), or Article 70-3-3, paragraph (5) or Article 70-3-4, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 64, paragraph (6) of the Supplementary Provisions of that Act".
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### 第百二十五条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4221-6/art-125 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-125 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125
**第一項** 旧租税特別措置法第七十六条第一項に規定する農地保有合理化事業を行う法人が、施行日前に同項に規定する農用地の買入れをした場合における当該農用地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-1
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of agricultural land prescribed in Article 76, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where a corporation conducting an agricultural land holding rationalization project prescribed in that paragraph purchased that agricultural land before the Effective Date.
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**第二項** 旧租税特別措置法第七十六条第二項に規定する農地利用集積円滑化事業を行う法人が、施行日前に同項の農用地の買入れをした場合における当該農用地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-125/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-2
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of agricultural land referred to in Article 76, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a corporation conducting an agricultural land use consolidation facilitation project prescribed in that paragraph purchased that agricultural land before the Effective Date.
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**第三項** 漁業協同組合が、施行日前に旧租税特別措置法第七十八条第一項に規定する権利義務の承継をした場合における当該承継に係る不動産又は船舶の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-125/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-3
The provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property or vessels pertaining to the succession in the case where a fishery cooperative succeeded to the rights and obligations prescribed in Article 78, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
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**第四項** 新租税特別措置法第八十条第一項の規定は、施行日以後に同項に規定する認定がされる場合における同項第一号から第三号までに掲げる事項についての登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十条第一項に規定する認定がされた場合における同項第一号から第三号までに掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-125/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-4
The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in items (i) through (iii) of that paragraph in the case where the certification prescribed in that paragraph is granted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in items (i) through (iii) of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where the certification prescribed in that paragraph was granted before the Effective Date.
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**第五項** 施行日前に旧租税特別措置法第八十条第二項に規定する決定がされた場合における同条第一項第一号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-125/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-5
The provisions then in force continue to govern registration and license tax on registration of the matters listed in paragraph (1), item (i) of Article 80 of the Former Act on Special Measures Concerning Taxation in the case where the decision prescribed in paragraph (2) of that Article was made before the Effective Date.
machine translation, not official
**第六項** 農林中央金庫が、施行日前に旧租税特別措置法第八十条の三第一項に規定する事業譲渡により不動産に関する権利を取得した場合における当該不動産の抵当権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-125/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-6
The provisions then in force continue to govern registration and license tax on the registration of transfer of a mortgage on real property in the case where the Norinchukin Bank acquired rights to that real property through a business transfer prescribed in Article 80-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
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**第七項** 旧租税特別措置法第八十条の三第二項に規定する特定農業協同組合が、施行日前に同項に規定する合併により不動産に関する権利を取得した場合における当該不動産の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-125/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-7
The provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property in the case where a specified agricultural cooperative prescribed in Article 80-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired rights to that real property through a merger prescribed in that paragraph before the Effective Date.
machine translation, not official
**第八項** 新租税特別措置法第八十三条の二第一項の規定は、施行日以後に同項に規定する特定目的会社が同項に規定する倉庫等以外の不動産の所有権を取得する場合又は指名金銭債権を取得する場合における当該不動産の所有権又は当該指名金銭債権の取得に伴う不動産の権利の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第一項に規定する特定目的会社が取得した同項に規定する特定不動産で同項第二号に掲げる要件を満たすもの又は指名金銭債権を取得した場合における当該特定不動産又は指名金銭債権の取得に伴う不動産の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-125/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-8
The provisions of Article 83-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property accompanying the acquisition of ownership of real property other than a warehouse, etc. prescribed in that paragraph or of a nominative monetary claim, in the case where a special purpose company prescribed in that paragraph acquires ownership of that real property or acquires the nominative monetary claim on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property accompanying the acquisition of specified real property or of a nominative monetary claim, in the case where a special purpose company prescribed in Article 83-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired specified real property prescribed in that paragraph that meets the requirements listed in item (ii) of that paragraph or acquired a nominative monetary claim before the Effective Date.
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**第九項** 新租税特別措置法第八十三条の二第二項の規定は、施行日以後に同項に規定する信託会社等が同項に規定する倉庫等以外の不動産の所有権を取得する場合における当該不動産の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第二項に規定する信託会社等が同項に規定する不動産の所有権を取得した場合における当該不動産の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-125/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-9
The provisions of Article 83-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property other than a warehouse, etc. prescribed in that paragraph in the case where a trust company, etc. prescribed in that paragraph acquires ownership of that real property on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property prescribed in Article 83-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a trust company, etc. prescribed in that paragraph acquired ownership of that real property before the Effective Date.
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**第十項** 新租税特別措置法第八十三条の二第三項の規定は、施行日以後に同項に規定する投資法人が同項に規定する倉庫等以外の不動産の所有権を取得する場合における当該不動産の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第三項に規定する投資法人が同項に規定する不動産の所有権を取得した場合における当該不動産の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-125/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-10
The provisions of Article 83-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property other than a warehouse, etc. prescribed in that paragraph in the case where an investment corporation prescribed in that paragraph acquires ownership of that real property on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property prescribed in Article 83-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where an investment corporation prescribed in that paragraph acquired ownership of that real property before the Effective Date.
machine translation, not official
**第十一項** 旧租税特別措置法第八十三条の四に規定する旅客鉄道事業者であって同条に規定する鉄道事業再構築実施計画について施行日前に同条に規定する国土交通大臣の認定を受けた者が当該鉄道事業再構築実施計画に基づいて同条に規定する特定鉄道施設の取得をした場合については、同条の規定は、なおその効力を有する。
suppl-4221-6/art-125/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-125/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-11
In the case where a passenger railway business operator prescribed in Article 83-4 of the Former Act on Special Measures Concerning Taxation that obtained the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that Article before the Effective Date for a railway business restructuring implementation plan prescribed in that Article acquires specified railway facilities prescribed in that Article based on that railway business restructuring implementation plan, the provisions of that Article remain in force.
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### 第百二十六条（酒税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax
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suppl-4221-6/art-126 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-126 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-126
**第一項** この附則に別段の定めがあるものを除き、施行日前に課した、又は課すべきであった酒税については、なお従前の例による。
suppl-4221-6/art-126/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-126/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-126/par-1
Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern liquor tax imposed, or that should have been imposed, before the Effective Date.
machine translation, not official
**第二項** 旧租税特別措置法第八十七条の六第一項に規定するビールの製造免許を受けた者が、当該製造免許を受けた日から五年を経過する日の属する月の末日までの間に酒類の製造場から移出する同項に規定するビールに係る酒税については、なお従前の例による。
suppl-4221-6/art-126/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-126/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-126/par-2
The provisions then in force continue to govern liquor tax on beer prescribed in Article 87-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a person who has obtained a manufacturing license for beer prescribed in that paragraph removes from a manufacturing site of alcoholic beverages during the period up to the last day of the month that includes the day on which five years elapse from the date on which that person obtained that manufacturing license.
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### 第百二十七条（たばこ税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Tobacco Tax Rates
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suppl-4221-6/art-127 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-127
**第一項** この附則に別段の定めがあるものを除き、第十八条の規定（租税特別措置法第八十八条の二第一項の改正規定（「平成二十二年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）に限る。）の施行前に課した、又は課すべきであったたばこ税については、なお従前の例による。
suppl-4221-6/art-127/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-127/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-127/par-1
Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern tobacco tax imposed, or that should have been imposed, before the provisions of Article 18 (limited to the provisions amending Article 88-2, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part replacing "March 31, 2010" with "March 31, 2011")) come into effect.
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### 第百二十八条（揮発油税及び地方揮発油税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gasoline Tax and Local Gasoline Tax
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suppl-4221-6/art-128 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-128 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-128
**第一項** 施行日から平成二十二年五月三十一日までの間における新租税特別措置法第八十九条第十七項の規定の適用については、同項の表第八十九条の四第一項の項中「第八十九条の四第四項」とあるのは「所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正前の租税特別措置法第八十九条の四第二項」と、同表第九十条の二第一項の項中「第九十条の二第四項」とあるのは「所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正前の租税特別措置法第九十条の二第二項」とする。
suppl-4221-6/art-128/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-128/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-128/par-1
With regard to the application of the provisions of Article 89, paragraph (17) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to May 31, 2010, the phrase "Article 89-4, paragraph (4)" in the row for Article 89-4, paragraph (1) of the table in that paragraph is deemed to be replaced with "Article 89-4, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010)", and the phrase "Article 90-2, paragraph (4)" in the row for Article 90-2, paragraph (1) of that table with "Article 90-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010)".
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**第二項** 施行日から平成二十二年五月三十一日までの間に新租税特別措置法第八十九条第二十五項又は第二十七項第一号の違反行為があったときの同条第二十五項から第二十七項までの規定の適用については、同条第二十五項中「十年以下の懲役若しくは百万円以下の罰金」とあるのは「五年以下の懲役若しくは五十万円以下の罰金」と、同条第二十六項中「百万円」とあるのは「五十万円」と、同条第二十七項中「一年以下の懲役又は五十万円以下の罰金」とあるのは「十万円以下の罰金又は科料」とする。
suppl-4221-6/art-128/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-128/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-128/par-2
With regard to the application of the provisions of Article 89, paragraphs (25) through (27) of the New Act on Special Measures Concerning Taxation when a violation under paragraph (25) or paragraph (27), item (i) of that Article has been committed during the period from the Effective Date to May 31, 2010, the phrase "imprisonment with work for 10 years or less or a fine of 1,000,000 yen or less" in paragraph (25) of that Article is deemed to be replaced with "imprisonment with work for five years or less or a fine of 500,000 yen or less", the phrase "1,000,000 yen" in paragraph (26) of that Article with "500,000 yen", and the phrase "imprisonment with work for one year or less or a fine of 500,000 yen or less" in paragraph (27) of that Article with "a fine of 100,000 yen or less or a petty fine".
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### 第百二十九条（航空機燃料税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Aviation Fuel Tax
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suppl-4221-6/art-129 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-129 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-129
**第一項** 施行日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。
suppl-4221-6/art-129/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-129/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-129/par-1
The provisions then in force continue to govern aviation fuel tax imposed, or that should have been imposed, before the Effective Date.
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### 第百三十条（自動車重量税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax
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suppl-4221-6/art-130 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-130 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-130
**第一項** 新租税特別措置法第九十条の十二第二項及び第三項の規定は、施行日以後にこれらの規定に規定する自動車検査証の交付等を受ける検査自動車に係る自動車重量税について適用し、施行日前に旧租税特別措置法第九十条の十二第二項及び第三項に規定する自動車検査証の交付等を受けた検査自動車に係る自動車重量税については、なお従前の例による。
suppl-4221-6/art-130/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-130/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-130/par-1
The provisions of Article 90-12, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to motor vehicle tonnage tax on inspected motor vehicles for which the issuance, etc. of an automobile inspection certificate prescribed in those provisions is received on or after the Effective Date, and the provisions then in force continue to govern motor vehicle tonnage tax on inspected motor vehicles for which the issuance, etc. of an automobile inspection certificate prescribed in Article 90-12, paragraphs (2) and (3) of the Former Act on Special Measures Concerning Taxation was received before the Effective Date.
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### 第百四十条（所得税法等の一部を改正する法律等の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc. and Other Acts
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suppl-4221-6/art-140 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-140 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-140
**第一項** 附則第百三十五条の規定による改正後の所得税法等の一部を改正する法律附則第九十七条第二項、附則第百三十六条の規定による改正後の所得税法等の一部を改正する法律附則第三十四条第二項、附則第百三十七条の規定による改正後の所得税法等の一部を改正する等の法律附則第百七条第十三項、附則第百三十八条の規定による改正後の所得税法等の一部を改正する法律附則第九十三条第十五項、第十八項及び第二十一項並びに第九十六条並びに前条の規定による改正後の所得税法等の一部を改正する法律附則第四十条第十二項及び第十四項並びに第四十一条第一項及び第四項の規定は、平成二十二年十月一日以後に分割若しくは適格現物分配が行われる場合又は同日以後に解散若しくは破産手続開始の決定が行われる場合における法人の事業年度分の法人税について適用し、同日前に分割若しくは適格事後設立が行われた場合又は同日前に解散が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-140/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-140/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-140/par-1
The provisions of Article 97, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 135 of the Supplementary Provisions, Article 34, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 136 of the Supplementary Provisions, Article 107, paragraph (13) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters as amended by the provisions of Article 137 of the Supplementary Provisions, Article 93, paragraphs (15), (18) and (21) and Article 96 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 138 of the Supplementary Provisions, and Article 40, paragraphs (12) and (14) and Article 41, paragraphs (1) and (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of the preceding Article apply to corporation tax for business years of a corporation in the case where a company split or qualified in-kind distribution is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for business years of a corporation in the case where a company split or qualified post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.
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**第二項** 附則第百三十五条の規定による改正後の所得税法等の一部を改正する法律附則第百十六条第二項、附則第百三十六条の規定による改正後の所得税法等の一部を改正する法律附則第四十八条第二項及び第八項第三号、附則第百三十七条の規定による改正後の所得税法等の一部を改正する等の法律附則第百三十三条第十三項及び第百三十五条第六項、附則第百三十八条の規定による改正後の所得税法等の一部を改正する法律附則第百十七条第十五項、第十八項及び第二十一項並びに第百十九条並びに前条の規定による改正後の所得税法等の一部を改正する法律附則第五十六条第十二項及び第十四項並びに第五十七条第一項及び第四項の規定は、平成二十二年十月一日以後に分割若しくは適格現物分配が行われる場合又は同日以後に解散若しくは破産手続開始の決定が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に分割若しくは適格事後設立が行われた場合又は同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-140/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-140/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-140/par-2
The provisions of Article 116, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 135 of the Supplementary Provisions, Article 48, paragraph (2) and paragraph (8), item (iii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 136 of the Supplementary Provisions, Article 133, paragraph (13) and Article 135, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters as amended by the provisions of Article 137 of the Supplementary Provisions, Article 117, paragraphs (15), (18) and (21) and Article 119 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 138 of the Supplementary Provisions, and Article 56, paragraphs (12) and (14) and Article 57, paragraphs (1) and (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of the preceding Article apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or qualified in-kind distribution is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or qualified post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.
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### 第百四十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4221-6/art-146 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-146 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-146
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4221-6/art-146/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-146/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-146/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百四十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4221-6/art-147 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-147 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-147
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4221-6/art-147/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-147/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-147/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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### 第百四十八条（地球温暖化対策のための税についての検討） — Review Concerning the Tax for Global Warming Countermeasures
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suppl-4221-6/art-148 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-148 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-148
**第一項** 政府は、地球温暖化対策のための税について、新租税特別措置法第八十八条の八第一項及び地方税法等改正法第一条による改正後の地方税法（昭和二十五年法律第二百二十六号）附則第十二条の二の八の規定により当分の間規定する税率の取扱いを含め、平成二十三年度の実施に向けた成案を得るよう、検討を行うものとする。
suppl-4221-6/art-148/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-148/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-148/par-1
The Government is to conduct a review of the tax for global warming countermeasures, including the treatment of the tax rates prescribed for the time being by the provisions of Article 88-8, paragraph (1) of the New Act on Special Measures Concerning Taxation and Article 12-2-8 of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950) as amended by Article 1 of the Local Tax Act, etc. Amendment Act, so as to arrive at a concrete plan toward its implementation in fiscal 2011.
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### 第百四十九条（車体課税についての検討） — Review Concerning Vehicle Taxation
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suppl-4221-6/art-149 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-149 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-149
**第一項** 政府は、車体課税（自動車重量税、自動車取得税、自動車税及び軽自動車税の課税をいう。以下この条において同じ。）について、新租税特別措置法第九十条の十二並びに地方税法等改正法第一条による改正後の地方税法附則第十二条の二の二第二項並びに附則第十二条の二の三第二項及び第三項に規定する自動車重量税及び自動車取得税の特例の適用期限が到来するまでに、地球温暖化対策の観点並びに国及び地方の財政の状況を踏まえつつ、新租税特別措置法第九十条の十一第一項及び第九十条の十一の二第一項並びに地方税法等改正法第一条による改正後の地方税法附則第十二条の二の三第一項の規定により当分の間規定する税率の取扱いを含め、簡素化、グリーン化（環境への負荷の低減に資するための見直しをいう。）、負担の軽減その他車体課税を取り巻く状況の変化に適確に対応するための措置について検討し、その結果に応じて、所要の見直しを行うものとする。
suppl-4221-6/art-149/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-149/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-149/par-1
With regard to vehicle taxation (meaning the imposition of motor vehicle tonnage tax, automobile acquisition tax, automobile tax and light motor vehicle tax; the same applies hereinafter in this Article), the Government is to, by the time the application periods of the special provisions on motor vehicle tonnage tax and automobile acquisition tax prescribed in Article 90-12 of the New Act on Special Measures Concerning Taxation and Article 12-2-2, paragraph (2) and Article 12-2-3, paragraphs (2) and (3) of the Supplementary Provisions of the Local Tax Act as amended by Article 1 of the Local Tax Act, etc. Amendment Act expire, while taking into account the perspective of global warming countermeasures and the state of national and local finances, review measures for simplification, greening (meaning a revision that contributes to reducing the burden on the environment), reduction of the burden and other measures to respond appropriately to changes in the circumstances surrounding vehicle taxation, including the treatment of the tax rates prescribed for the time being by the provisions of Article 90-11, paragraph (1) and Article 90-11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation and Article 12-2-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by Article 1 of the Local Tax Act, etc. Amendment Act, and make the necessary revisions in accordance with the results.
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## 附 則 平成二二年五月一九日法律第三四号
suppl-4221-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-34 · https://japanlaw.org/l/332AC0000000026/suppl-4221-34
### 第一条（施行期日） — Effective Date
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suppl-4221-34/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-34/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-34/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4221-34/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-34/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-34/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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## 附 則 平成二二年一二月三日法律第六五号
suppl-4221-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-65 · https://japanlaw.org/l/332AC0000000026/suppl-4221-65
### 第一条（施行期日） — Effective Date
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suppl-4221-65/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-65/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-65/art-1
**第一項** この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
suppl-4221-65/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-65/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-65/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation (hereinafter referred to as the "Effective Date").
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## 附 則 平成二三年三月三一日法律第七号
suppl-4231-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-7
### 第一条（施行期日） — Effective Date
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suppl-4231-7/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-7/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-7/art-1
**第一項** この法律は、平成二十三年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4231-7/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-7/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-7/art-1/par-1
This Act comes into effect on April 1, 2011; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 略
suppl-4231-7/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-7/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-7/art-1/par-1/item-1
Omitted
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**二** 第二条及び第六条の規定並びに附則第八条中輸徴法第十六条の改正規定並びに附則第十条及び第十一条の規定 平成二十四年一月一日
suppl-4231-7/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-7/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-7/art-1/par-1/item-2
the provisions of Articles 2 and 6, the provisions in Article 8 of the Supplementary Provisions amending Article 16 of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, and the provisions of Articles 10 and 11 of the Supplementary Provisions: January 1, 2012.
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## 附 則 平成二三年三月三一日法律第一二号
suppl-4231-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-12 · https://japanlaw.org/l/332AC0000000026/suppl-4231-12
### 第一条（施行期日） — Effective Date
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suppl-4231-12/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-12/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-12/art-1
**第一項** この法律は、平成二十三年四月一日から施行する。ただし、次条の規定は、経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）の公布の日から施行する。
suppl-4231-12/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-12/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-12/art-1/par-1
This Act comes into effect on April 1, 2011; provided, however, that the provisions of the following Article come into effect on the date of promulgation of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011).
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## 附 則 平成二三年五月二五日法律第四九号
suppl-4231-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49
### 第一条（施行期日） — Effective Date
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suppl-4231-49/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4231-49/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 第一条中金融商品取引法第百九十七条の二第十号の四を同条第十号の七とし、同条第十号の三の次に三号を加える改正規定、同法第百九十八条及び第二百七条第一項第三号の改正規定並びに同項第六号の改正規定（「第百九十八条（第五号及び第八号を除く。）」を「第百九十八条第四号の二」に改める部分に限る。）、第六条中投資信託及び投資法人に関する法律第二百四十八条の改正規定並びに附則第三十条及び第三十一条の規定 公布の日から起算して二十日を経過した日
suppl-4231-49/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-1/par-1/item-1
the provisions in Article 1 renumbering Article 197-2, item (x)-4 of the Financial Instruments and Exchange Act as item (x)-7 of that Article and adding three items after item (x)-3 of that Article, the provisions amending Article 198 and Article 207, paragraph (1), item (iii) of that Act, and the provisions amending item (vi) of that paragraph (limited to the part replacing "Article 198 (excluding items (v) and (viii))" with "Article 198, item (iv)-2"), the provisions in Article 6 amending Article 248 of the Act on Investment Trusts and Investment Corporations, and the provisions of Articles 30 and 31 of the Supplementary Provisions: the day on which 20 days have elapsed from the date of promulgation;
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**二** 第一条中金融商品取引法目次の改正規定、同法第三十一条の三の次に一条を加える改正規定、同法第三十六条の二第二項の改正規定、同法第六章中第百七十一条の次に一条を加える改正規定、同法第百八十一条及び第百九十二条第三項の改正規定、同法第二百条第十二号の二の次に一号を加える改正規定、同法第二百七条第一項第五号の改正規定並びに同項第六号の改正規定（「第二百条第十七号」を「第二百条第十二号の三、第十七号」に改める部分に限る。）、第二条の規定、第六条中投資信託及び投資法人に関する法律第十一条、第二十六条第三項、第二百一条、第二百二条第二項、第二百二十五条及び第二百二十五条の二の改正規定、第十条中銀行法第二十条及び第五十二条の二十八の改正規定、第十一条中保険業法第九十八条第二項にただし書を加える改正規定及び同法第三百三十三条第一項の改正規定、第十二条の規定並びに附則第八条、第九条、第十二条から第十四条まで、第十七条から第二十条まで及び第二十五条から第二十九条までの規定 公布の日から起算して六月を超えない範囲内において政令で定める日
suppl-4231-49/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-1/par-1/item-2
the provisions in Article 1 amending the table of contents of the Financial Instruments and Exchange Act, adding one Article after Article 31-3 of that Act, amending Article 36-2, paragraph (2) of that Act, adding one Article after Article 171 in Chapter VI of that Act, amending Article 181 and Article 192, paragraph (3) of that Act, adding one item after Article 200, item (xii)-2 of that Act, and amending Article 207, paragraph (1), item (v) of that Act, and the provisions amending item (vi) of that paragraph (limited to the part replacing "Article 200, item (xvii)" with "Article 200, item (xii)-3, item (xvii)"), the provisions of Article 2, the provisions in Article 6 amending Article 11, Article 26, paragraph (3), Article 201, Article 202, paragraph (2), Article 225, and Article 225-2 of the Act on Investment Trusts and Investment Corporations, the provisions in Article 10 amending Articles 20 and 52-28 of the Banking Act, the provisions in Article 11 adding a proviso to Article 98, paragraph (2) of the Insurance Business Act and amending Article 333, paragraph (1) of that Act, the provisions of Article 12, and the provisions of Articles 8, 9, 12 through 14, 17 through 20, and 25 through 29 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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### 第十九条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4231-49/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-19
**第一項** 前条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第六十八条の三の二第一項（第一号ロ及びハ並びに第二号イ及びロに係る部分に限る。）の規定は、特定目的信託（法人税法（昭和四十年法律第三十四号）第二条第二十九号の二ホに掲げる特定目的信託をいう。以下この条において同じ。）に係る法人税法第四条の七に規定する受託法人（新租税特別措置法第二条の二第三項において準用する法人税法第四条の七第一号の規定により内国法人として新租税特別措置法の規定を適用するものに限る。）の第二号施行日以後に終了する事業年度分の法人税について適用し、特定目的信託に係る法人税法第四条の七に規定する受託法人（前条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第二条の二第三項において準用する法人税法第四条の七第一号の規定により内国法人として旧租税特別措置法の規定を適用したものに限る。）の第二号施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4231-49/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-19/par-1
The provisions of Article 68-3-2, paragraph (1) (limited to the parts concerning item (i), (b) and (c) and item (ii), (a) and (b)) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "New Act on Special Measures Concerning Taxation" in this Article) apply to corporation tax for business years ending on or after the item (ii) effective date of a Trust Corporation, pertaining to a specified-purpose trust (meaning a specified-purpose trust listed in Article 2, item (xxix)-2, (e) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this Article), prescribed in Article 4-7 of the Corporation Tax Act (limited to one to which the provisions of the New Act on Special Measures Concerning Taxation apply as a domestic corporation pursuant to the provisions of Article 4-7, item (i) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (3) of the New Act on Special Measures Concerning Taxation), and the provisions then in force continue to govern corporation tax for business years ending before the item (ii) effective date of a Trust Corporation, pertaining to a specified-purpose trust, prescribed in Article 4-7 of the Corporation Tax Act (limited to one to which the provisions of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) applied as a domestic corporation pursuant to the provisions of Article 4-7, item (i) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation).
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### 第三十条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4231-49/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-30
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4231-49/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-30/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第三十一条（政令への委任） — Delegation to Cabinet Order
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suppl-4231-49/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-31
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4231-49/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-31/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成二三年六月一五日法律第六六号
suppl-4231-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-66 · https://japanlaw.org/l/332AC0000000026/suppl-4231-66
### 第一条（施行期日） — Effective Date
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suppl-4231-66/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-66/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-66/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4231-66/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-66/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-66/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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### 第二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4231-66/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-66/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-66/art-2
**第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4231-66/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-66/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-66/art-2/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
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## 附 則 平成二三年六月二二日法律第七〇号
suppl-4231-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70
### 第一条（施行期日） — Effective Date
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suppl-4231-70/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-1
**第一項** この法律は、平成二十四年四月一日から施行する。
suppl-4231-70/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-1/par-1
This Act comes into effect on April 1, 2012.
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### 第十条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4231-70/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-10
**第一項** 施行日前に前条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第六十六条の十一の二第三項の認定を受けた法人のその認定の有効期間については、なお従前の例による。
suppl-4231-70/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-10/par-1
With regard to the period of validity of the certification of a corporation that received the certification under Article 66-11-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) before the Effective Date, the provisions then in force continue to govern.
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**第二項** 法人が施行日前に行った旧租税特別措置法第六十六条の十一の二第三項の認定の申請につき、国税庁長官が施行日以後に行う同項の認定については、なお従前の例による。
suppl-4231-70/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-10/par-2
With regard to the certification under Article 66-11-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation that the Commissioner of the National Tax Agency grants on or after the Effective Date upon an application for that certification filed by a corporation before the Effective Date, the provisions then in force continue to govern.
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**第三項** 施行日前に旧租税特別措置法第六十六条の十一の二第三項の認定を受けた法人（施行日以後に前項の規定に基づきなお従前の例により同条第三項の認定を受けた法人を含み、新特定非営利活動促進法第二条第三項に規定する認定特定非営利活動法人を除く。）の国税庁長官が施行日以後に行う旧租税特別措置法第六十六条の十一の二第五項の認定の取消しについては、なお従前の例による。
suppl-4231-70/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-10/par-3
With regard to the revocation, on or after the Effective Date, by the Commissioner of the National Tax Agency of the certification under Article 66-11-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation of a corporation that received the certification under Article 66-11-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation before the Effective Date (including a corporation that received the certification under paragraph (3) of that Article on or after the Effective Date under the provisions then in force pursuant to the provisions of the preceding paragraph, and excluding a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of the New Act on Promotion of Specified Non-profit Activities), the provisions then in force continue to govern.
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**第四項** 施行日前に旧租税特別措置法第六十六条の十一の二第三項の認定を受けた法人（施行日以後に第二項の規定に基づきなお従前の例により同条第三項の認定を受けた法人を含み、施行日以後に前項の規定に基づきなお従前の例により認定を取り消された法人、その認定の有効期間が終了した法人及び新特定非営利活動促進法第二条第三項に規定する認定特定非営利活動法人を除く。以下「旧認定特定非営利活動法人」という。）については、新特定非営利活動促進法第五十条第一項の規定は、適用しない。
suppl-4231-70/art-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-10/par-4
With regard to a corporation that received the certification under Article 66-11-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation before the Effective Date (including a corporation that received the certification under paragraph (3) of that Article on or after the Effective Date under the provisions then in force pursuant to the provisions of paragraph (2), and excluding a corporation whose certification was revoked on or after the Effective Date under the provisions then in force pursuant to the provisions of the preceding paragraph, a corporation whose period of validity of the certification has expired, and a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of the New Act on Promotion of Specified Non-profit Activities; hereinafter referred to as a "former certified specified nonprofit corporation"), the provisions of Article 50, paragraph (1) of the New Act on Promotion of Specified Non-profit Activities do not apply.
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**第五項** 前条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第四十一条の十八の二の規定は、平成二十四年分以後の所得税について適用し、平成二十三年分以前の所得税については、なお従前の例による。
suppl-4231-70/art-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-10/par-5
The provisions of Article 41-18-2 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2012 and subsequent years, and the provisions then in force continue to govern income tax for 2011 and prior years.
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**第六項** 個人が平成二十四年以後の各年において支出する寄附金の額のうちに旧認定特定非営利活動法人に対する寄附金の額がある場合においては、当該旧認定特定非営利活動法人を新特定非営利活動促進法第二条第三項に規定する認定特定非営利活動法人とみなして、新租税特別措置法第四十一条の十八の二の規定その他の所得税に関する法令の規定を適用する。
suppl-4231-70/art-10/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-10/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-10/par-6
If the amount of donations paid by an individual in each year from 2012 onward includes an amount of donations to a former certified specified nonprofit corporation, the provisions of Article 41-18-2 of the New Act on Special Measures Concerning Taxation and other provisions of laws and regulations concerning income tax apply by deeming that former certified specified nonprofit corporation to be a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of the New Act on Promotion of Specified Non-profit Activities.
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**第七項** 新租税特別措置法第六十六条の十一の二第一項の規定は、法人の施行日以後に終了する事業年度分の法人税（次項に規定する事業年度分の法人税を除く。）について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4231-70/art-10/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-10/par-7
The provisions of Article 66-11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date (excluding corporation tax for the business years prescribed in the following paragraph), and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
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**第八項** 旧認定特定非営利活動法人の施行日以後に終了する事業年度分の法人税については、旧租税特別措置法第六十六条の十一の二第一項の規定は、なおその効力を有する。この場合において、同項中「第四十六条第一項」とあるのは「第七十条第一項」と、「同項中「第三十七条の規定を適用する場合」とあるのは、「第三十七条の規定を適用する場合（租税特別措置法（昭和三十二年法律第二十六号）第六十六条の十一の二第三項に規定する認定特定非営利活動法人について法人税法第三十七条の規定を適用する場合を除く。）」」とあるのは「同条第四項中「公益法人等が」とあるのは「公益法人等又は認定特定非営利活動法人（特定非営利活動促進法の一部を改正する法律（平成二十三年法律第七十号）附則第十条第八項（租税特別措置法の一部改正に伴う経過措置）の規定によりなおその効力を有するものとされる同法附則第九条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第六十六条の十一の二第一項（認定特定非営利活動法人に対する寄附金の損金算入等の特例）に規定する認定特定非営利活動法人をいう。次項において同じ。）が」と、同条第五項中「公益法人等が」とあるのは「公益法人等又は認定特定非営利活動法人が」」とする。
suppl-4231-70/art-10/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-10/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-10/par-8
With regard to corporation tax for business years of a former certified specified nonprofit corporation ending on or after the Effective Date, the provisions of Article 66-11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in that paragraph, the phrase "Article 46, paragraph (1)" is deemed to be replaced with "Article 70, paragraph (1)", and the phrase 'the phrase "in the case where the provisions of Article 37 are applied" in that paragraph is deemed to be replaced with "in the case where the provisions of Article 37 are applied (excluding the case where the provisions of Article 37 of the Corporation Tax Act are applied to a certified specified nonprofit corporation prescribed in Article 66-11-2, paragraph (3) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957))"' is deemed to be replaced with 'the phrase "a public interest corporation, etc." in paragraph (4) of that Article is deemed to be replaced with "a public interest corporation, etc. or a certified specified nonprofit corporation (meaning a certified specified nonprofit corporation prescribed in Article 66-11-2, paragraph (1) (Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 9 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Specified Non-profit Activities (Act No. 70 of 2011), which remains in force pursuant to the provisions of Article 10, paragraph (8) (Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation) of the Supplementary Provisions of that Act; the same applies in the following paragraph)", and the phrase "a public interest corporation, etc." in paragraph (5) of that Article with "a public interest corporation, etc. or a certified specified nonprofit corporation"'.
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**第九項** 新租税特別措置法第六十六条の十一の二第二項の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この項及び次項において同じ。）の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4231-70/art-10/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-10/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-10/par-9
The provisions of Article 66-11-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph and the following paragraph) ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
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**第十項** 法人が施行日以後に終了する事業年度において支出する寄附金の額のうちに旧認定特定非営利活動法人に対する寄附金の額がある場合においては、当該旧認定特定非営利活動法人を新特定非営利活動促進法第二条第三項に規定する認定特定非営利活動法人とみなして、新租税特別措置法第六十六条の十一の二第二項の規定を適用する。この場合において、同項中「をいう。）」とあるのは「をいい、特定非営利活動促進法の一部を改正する法律（平成二十三年法律第七十号）附則第十条第四項（租税特別措置法の一部改正に伴う経過措置）に規定する旧認定特定非営利活動法人を含む。）」と、「同条第二項」とあるのは「租税特別措置法第六十六条の十一の二第二項」とする。
suppl-4231-70/art-10/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-10/par-10
If the amount of donations paid by a corporation in a business year ending on or after the Effective Date includes an amount of donations to a former certified specified nonprofit corporation, the provisions of Article 66-11-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply by deeming that former certified specified nonprofit corporation to be a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of the New Act on Promotion of Specified Non-profit Activities. In this case, in that paragraph, the phrase "means ...)" is deemed to be replaced with "means ..., including a former certified specified nonprofit corporation prescribed in Article 10, paragraph (4) (Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Specified Non-profit Activities (Act No. 70 of 2011))", and the phrase "paragraph (2) of that Article" with "Article 66-11-2, paragraph (2) of the Act on Special Measures Concerning Taxation".
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**第十一項** 新租税特別措置法第六十六条の十一の二第三項の規定は、施行日以後に同項に規定する認定を取り消された法人について適用し、施行日前に旧租税特別措置法第六十六条の十一の二第九項に規定する認定を取り消された法人については、なお従前の例による。
suppl-4231-70/art-10/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-10/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-10/par-11
The provisions of Article 66-11-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a corporation whose certification prescribed in that paragraph is revoked on or after the Effective Date, and the provisions then in force continue to govern a corporation whose certification prescribed in Article 66-11-2, paragraph (9) of the Former Act on Special Measures Concerning Taxation was revoked before the Effective Date.
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**第十二項** 施行日以後に第三項の規定に基づきなお従前の例により認定を取り消された法人については、旧租税特別措置法第六十六条の十一の二第九項から第十一項までの規定は、なおその効力を有する。この場合において、同条第九項中「第三項」とあるのは、「特定非営利活動促進法の一部を改正する法律（平成二十三年法律第七十号）附則第九条の規定による改正前の租税特別措置法第六十六条の十一の二第三項」とする。
suppl-4231-70/art-10/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-10/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-10/par-12
With regard to a corporation whose certification has been revoked on or after the Effective Date under the provisions then in force pursuant to the provisions of paragraph (3), the provisions of Article 66-11-2, paragraphs (9) through (11) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "paragraph (3)" in paragraph (9) of that Article is deemed to be replaced with "Article 66-11-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 9 of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Specified Non-profit Activities (Act No. 70 of 2011)".
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**第十三項** 新租税特別措置法第六十八条の九十六第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4231-70/art-10/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-10/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-10/par-13
The provisions of Article 68-96, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date.
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**第十四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に終了する連結事業年度において支出する寄附金の額のうちに旧認定特定非営利活動法人に対する寄附金の額がある場合においては、当該旧認定特定非営利活動法人を新特定非営利活動促進法第二条第三項に規定する認定特定非営利活動法人とみなして、新租税特別措置法第六十八条の九十六第一項の規定を適用する。この場合において、同項中「をいう。）」とあるのは「をいい、特定非営利活動促進法の一部を改正する法律（平成二十三年法律第七十号）附則第十条第四項（租税特別措置法の一部改正に伴う経過措置）に規定する旧認定特定非営利活動法人を含む。）」と、「同法」とあるのは「租税特別措置法」とする。
suppl-4231-70/art-10/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-10/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-10/par-14
If the amount of donations paid by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in a consolidated business year ending on or after the Effective Date includes an amount of donations to a former certified specified nonprofit corporation, the provisions of Article 68-96, paragraph (1) of the New Act on Special Measures Concerning Taxation apply by deeming that former certified specified nonprofit corporation to be a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of the New Act on Promotion of Specified Non-profit Activities. In this case, in that paragraph, the phrase "means ...)" is deemed to be replaced with "means ..., including a former certified specified nonprofit corporation prescribed in Article 10, paragraph (4) (Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Specified Non-profit Activities (Act No. 70 of 2011))", and the phrase "that Act" with "the Act on Special Measures Concerning Taxation".
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**第十五項** 新租税特別措置法第七十条第十項の規定は、施行日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）により取得する財産に係る相続税について適用し、施行日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-4231-70/art-10/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-10/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-10/par-15
The provisions of Article 70, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.
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**第十六項** 施行日以後に相続又は遺贈により財産を取得した者が、当該取得した財産を新租税特別措置法第七十条第一項に規定する申告書の提出期限までに旧認定特定非営利活動法人に対し、当該旧認定特定非営利活動法人の行う新特定非営利活動促進法第二条第一項に規定する特定非営利活動に係る事業に関連する贈与（贈与をした者の死亡により効力を生ずる贈与を除く。）をする場合においては、当該旧認定特定非営利活動法人を同条第三項に規定する認定特定非営利活動法人とみなして、新租税特別措置法第七十条第十項の規定を適用する。
suppl-4231-70/art-10/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-10/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-10/par-16
In the case where a person who has acquired property by inheritance or bequest on or after the Effective Date makes a gift (excluding a gift that takes effect upon the death of the donor) of that acquired property to a former certified specified nonprofit corporation, by the due date for filing the return prescribed in Article 70, paragraph (1) of the New Act on Special Measures Concerning Taxation, in connection with a business pertaining to specified non-profit activities prescribed in Article 2, paragraph (1) of the New Act on Promotion of Specified Non-profit Activities conducted by that former certified specified nonprofit corporation, the provisions of Article 70, paragraph (10) of the New Act on Special Measures Concerning Taxation apply by deeming that former certified specified nonprofit corporation to be a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of the New Act on Promotion of Specified Non-profit Activities.
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### 第十八条（政令への委任） — Delegation to Cabinet Order
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suppl-4231-70/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-18
**第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4231-70/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-70/art-18/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二三年六月二二日法律第七二号
suppl-4231-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-72 · https://japanlaw.org/l/332AC0000000026/suppl-4231-72
### 第一条（施行期日） — Effective Date
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suppl-4231-72/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-72/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-72/art-1
**第一項** この法律は、平成二十四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4231-72/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-72/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-72/art-1/par-1
This Act comes into effect as of April 1, 2012; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一** 第二条（老人福祉法目次の改正規定、同法第四章の二を削る改正規定、同法第四章の三を第四章の二とする改正規定及び同法第四十条第一号の改正規定（「第二十八条の十二第一項若しくは」を削る部分に限る。）に限る。）、第四条、第六条及び第七条の規定並びに附則第九条、第十一条、第十五条、第二十二条、第四十一条、第四十七条（東日本大震災に対処するための特別の財政援助及び助成に関する法律（平成二十三年法律第四十号）附則第一条ただし書の改正規定及び同条各号を削る改正規定並びに同法附則第十四条の改正規定に限る。）及び第五十条から第五十二条までの規定 公布の日
suppl-4231-72/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-72/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-72/art-1/par-1/item-1
the provisions of Article 2 (limited to the provisions amending the table of contents of the Act on Social Welfare for the Elderly, deleting Chapter IV-2 of that Act, renumbering Chapter IV-3 of that Act as Chapter IV-2, and amending Article 40, item (i) of that Act (limited to the part deleting "Article 28-12, paragraph (1) or")), Articles 4, 6, and 7, and the provisions of Articles 9, 11, 15, 22, 41, 47 (limited to the provisions amending the proviso to Article 1 of the Supplementary Provisions of the Act on Special Financial Support and Subsidies to Deal with the Great East Japan Earthquake (Act No. 40 of 2011), deleting the items of that Article, and amending Article 14 of the Supplementary Provisions of that Act), and 50 through 52 of the Supplementary Provisions: the date of promulgation.
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### 第二条（検討） — Review
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suppl-4231-72/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-72/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-72/art-2
**第一項** 政府は、この法律の施行後五年を目途として、この法律の規定による改正後の規定の施行の状況について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。
suppl-4231-72/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-72/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-72/art-2/par-1
When approximately five years have passed after this Act comes into effect, the government is to review the status of enforcement of the provisions as amended by the provisions of this Act and, if it finds it necessary, is to take the required measures based on the results.
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### 第五十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4231-72/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-72/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4231-72/art-51
**第一項** この法律（附則第一条第一号に掲げる規定にあっては、当該規定）の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4231-72/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-72/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-72/art-51/par-1
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in Article 1, item (i) of the Supplementary Provisions, those provisions) comes into effect.
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### 第五十二条（政令への委任） — Delegation to Cabinet Order
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suppl-4231-72/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-72/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4231-72/art-52
**第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4231-72/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-72/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-72/art-52/par-1
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成二三年六月二九日法律第八〇号
suppl-4231-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-80 · https://japanlaw.org/l/332AC0000000026/suppl-4231-80
### 第一条（施行期日） — Effective Date
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suppl-4231-80/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-80/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-80/art-1
**第一項** この法律は、公布の日から起算して二月を超えない範囲内において政令で定める日から施行する。
suppl-4231-80/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-80/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-80/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation.
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### 第六条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4231-80/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-80/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-80/art-6
**第一項** 前条の規定による改正後の租税特別措置法第八十条の二第二項の規定は、同条第一項各号に掲げる事項について登記を受ける場合において、当該事項が附則第二条第三項の規定により新法附則第八条第三項の規定が適用される経営強化計画又は附則第三条第三項の規定により新法附則第九条第三項の規定が適用される経営強化計画に係る新法第九条第一項又は第十九条第一項の規定による主務大臣の承認に係るものであるときについて準用する。
suppl-4231-80/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-80/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-80/art-6/par-1
The provisions of Article 80-2, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply mutatis mutandis where a registration is made for any of the matters set forth in the items of paragraph (1) of that Article, if those matters pertain to an approval of the competent minister under Article 9, paragraph (1) or Article 19, paragraph (1) of the New Act concerning a management strengthening plan to which Article 8, paragraph (3) of the Supplementary Provisions of the New Act applies pursuant to Article 2, paragraph (3) of the Supplementary Provisions or a management strengthening plan to which Article 9, paragraph (3) of the Supplementary Provisions of the New Act applies pursuant to Article 3, paragraph (3) of the Supplementary Provisions.
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### 第十条（政令への委任） — Delegation to Cabinet Order
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suppl-4231-80/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-80/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4231-80/art-10
**第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4231-80/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-80/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-80/art-10/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二三年六月三〇日法律第八二号
suppl-4231-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82
### 第一条（施行期日） — Effective Date
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suppl-4231-82/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1
**第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4231-82/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 次に掲げる規定 公布の日から起算して二月を経過した日
suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-1
the following provisions: the day on which two months have elapsed from the date of promulgation;
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**イからカまで** 略
suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-1/sub-1
Omitted
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**ヨ** 第十七条中租税特別措置法第三十七条の十一の三の改正規定（同条第八項に係る部分に限る。）、同法第四十二条の三の改正規定（同条第二項第二号、第五号及び第六号に係る部分並びに同条第一項中「又は第三十七条の五第五項第二号」を削り、「同条第二項」を「第三十七条の五第二項」に改める部分を除く。）、同法第七十条の十三の改正規定、同法第八十九条の改正規定及び同法第九十条の七第三項第六号の改正規定並びに附則第七十八条第三項の規定
suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-1/sub-2
the provisions in Article 17 amending Article 37-11-3 of the Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (8) of that Article), the provisions amending Article 42-3 of that Act (excluding the part concerning paragraph (2), items (ii), (v) and (vi) of that Article and the part in paragraph (1) of that Article deleting "or Article 37-5, paragraph (5), item (ii)" and replacing "paragraph (2) of that Article" with "Article 37-5, paragraph (2)"), the provisions amending Article 70-13 of that Act, the provisions amending Article 89 of that Act and the provisions amending Article 90-7, paragraph (3), item (vi) of that Act, and the provisions of Article 78, paragraph (3) of the Supplementary Provisions;
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**二** 第十七条中租税特別措置法第八条の四第一項第一号の改正規定、同法第九条の三第一号の改正規定、同法第六十六条の四の改正規定及び同法第六十八条の八十八の改正規定並びに附則第二十六条、第二十七条、第五十七条及び第七十三条の規定 平成二十三年十月一日
suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-2
the provisions in Article 17 amending Article 8-4, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation, the provisions amending Article 9-3, item (i) of that Act, the provisions amending Article 66-4 of that Act and the provisions amending Article 68-88 of that Act, and the provisions of Articles 26, 27, 57 and 73 of the Supplementary Provisions: October 1, 2011;
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**三** 次に掲げる規定 平成二十四年一月一日
suppl-4231-82/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-3
the following provisions: January 1, 2012
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**イからニまで** 略
suppl-4231-82/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-3/sub-1
Omitted
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**ホ** 第十七条中租税特別措置法第九条の四の二の改正規定、同法第二十五条の改正規定、同法第二十九条の二の改正規定（同条第一項及び第二項に係る部分を除く。）、同法第三十七条の十一の三の改正規定（同条第八項に係る部分を除く。）、同法第四十一条の十二の改正規定（同条第九項、第十二項及び第二十項に係る部分を除く。）、同法第四十一条の十四第一項の改正規定、同法第四十二条の二の次に一条を加える改正規定（第四十二条の二の二第一項に係る部分を除く。）及び同法第四十二条の三第二項の改正規定（同項第五号及び第六号に係る部分に限る。）並びに附則第二十八条、第三十二条、第三十三条第二項、第三十六条、第四十二条第二項、第四十三条、第四十九条第二項から第四項まで及び第八十一条の規定
suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-3/sub-2
the provisions in Article 17 amending Article 9-4-2 of the Act on Special Measures Concerning Taxation, the provisions amending Article 25 of that Act, the provisions amending Article 29-2 of that Act (excluding the part concerning paragraphs (1) and (2) of that Article), the provisions amending Article 37-11-3 of that Act (excluding the part concerning paragraph (8) of that Article), the provisions amending Article 41-12 of that Act (excluding the part concerning paragraphs (9), (12) and (20) of that Article), the provisions amending Article 41-14, paragraph (1) of that Act, the provisions adding one Article after Article 42-2 of that Act (excluding the part concerning Article 42-2-2, paragraph (1)) and the provisions amending Article 42-3, paragraph (2) of that Act (limited to the part concerning items (v) and (vi) of that paragraph), and the provisions of Article 28, Article 32, Article 33, paragraph (2), Article 36, Article 42, paragraph (2), Article 43, Article 49, paragraphs (2) through (4) and Article 81 of the Supplementary Provisions;
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**四** 略
suppl-4231-82/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-4
Omitted
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**五** 次に掲げる規定 平成二十五年一月一日
suppl-4231-82/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-5
the following provisions: January 1, 2013;
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**イ** 略
suppl-4231-82/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-5/sub-1
Omitted
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**ロ** 第十七条中租税特別措置法第四十一条の十七第二項の改正規定及び附則第四十四条の規定
suppl-4231-82/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-5/sub-2
the provisions in Article 17 amending Article 41-17, paragraph (2) of the Act on Special Measures Concerning Taxation, and the provisions of Article 44 of the Supplementary Provisions;
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**六** 次に掲げる規定 平成二十六年一月一日
suppl-4231-82/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-6
the following provisions: January 1, 2014;
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**イ及びロ** 略
suppl-4231-82/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-6/sub-1
Omitted
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**ハ** 第十七条中租税特別措置法第九条の八の改正規定、同法第三十七条の十四の改正規定及び同法第四十二条の二の次に一条を加える改正規定（第四十二条の二の二第一項に係る部分に限る。）並びに附則第二十九条、第三十七条及び第四十九条第一項の規定
suppl-4231-82/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-6/sub-2
the provisions in Article 17 amending Article 9-8 of the Act on Special Measures Concerning Taxation, the provisions amending Article 37-14 of that Act and the provisions adding one Article after Article 42-2 of that Act (limited to the part concerning Article 42-2-2, paragraph (1)), and the provisions of Article 29, Article 37 and Article 49, paragraph (1) of the Supplementary Provisions;
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**七** 第十七条中租税特別措置法第十一条の三第一項の改正規定（「平成二十三年六月三十日」を「平成二十四年三月三十一日」に改める部分を除く。）、同条第二項の改正規定、同法第四十四条の三第一項の改正規定（「平成二十三年六月三十日」を「平成二十四年三月三十一日」に改める部分を除く。）、同条第二項の改正規定、同法第六十八条の二十一第一項の改正規定（「第四十四条の三第一項各号」を「第四十四条の二第一項各号」に、「平成二十三年六月三十日」を「平成二十四年三月三十一日」に、「第四十四条の三第一項第三号」を「第四十四条の二第一項第三号」に改める部分を除く。）及び同条第二項の改正規定 産業活力の再生及び産業活動の革新に関する特別措置法の一部を改正する法律（平成二十三年法律第四十八号）の施行の日
suppl-4231-82/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-7
the provisions in Article 17 amending Article 11-3, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part replacing "June 30, 2011" with "March 31, 2012"), the provisions amending paragraph (2) of that Article, the provisions amending Article 44-3, paragraph (1) of that Act (excluding the part replacing "June 30, 2011" with "March 31, 2012"), the provisions amending paragraph (2) of that Article, the provisions amending Article 68-21, paragraph (1) of that Act (excluding the part replacing "the items of Article 44-3, paragraph (1)" with "the items of Article 44-2, paragraph (1)", "June 30, 2011" with "March 31, 2012", and "Article 44-3, paragraph (1), item (iii)" with "Article 44-2, paragraph (1), item (iii)") and the provisions amending paragraph (2) of that Article: the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization and Innovation in Industrial Activities (Act No. 48 of 2011) comes into effect;
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**八** 第十七条中租税特別措置法第十三条の二第一項の改正規定、同法第四十六条の三第一項の改正規定及び同法第六十八条の三十二第一項の改正規定 障がい者制度改革推進本部等における検討を踏まえて障害保健福祉施策を見直すまでの間において障害者等の地域生活を支援するための関係法律の整備に関する法律（平成二十二年法律第七十一号）附則第一条第三号に掲げる規定の施行の日
suppl-4231-82/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-8
the provisions in Article 17 amending Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 46-3, paragraph (1) of that Act and the provisions amending Article 68-32, paragraph (1) of that Act: the date on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act on the Development of Related Acts to Support the Community Life of Persons with Disabilities, etc. until the Review of Health and Welfare Policies for Persons with Disabilities Based on Deliberations at the Headquarters for the Promotion of Reform of the Systems for Persons with Disabilities, etc. (Act No. 71 of 2010) come into effect;
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**九** 第十七条中租税特別措置法第十四条（見出しを含む。）の改正規定（同条第一項中「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分を除く。）、同法第四十七条（見出しを含む。）の改正規定（同条第一項中「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分を除く。）及び同法第六十八条の三十四（見出しを含む。）の改正規定（同条第一項中「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分を除く。）並びに附則第三十一条第六項及び第七項、第五十三条第十二項及び第十三項並びに第六十八条第十二項及び第十三項の規定 高齢者の居住の安定確保に関する法律等の一部を改正する法律（平成二十三年法律第三十二号）の施行の日
suppl-4231-82/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-9
the provisions in Article 17 amending Article 14 of the Act on Special Measures Concerning Taxation (including its caption) (excluding the part in paragraph (1) of that Article replacing "June 30, 2011" with "March 31, 2013"), the provisions amending Article 47 of that Act (including its caption) (excluding the part in paragraph (1) of that Article replacing "June 30, 2011" with "March 31, 2013") and the provisions amending Article 68-34 of that Act (including its caption) (excluding the part in paragraph (1) of that Article replacing "June 30, 2011" with "March 31, 2013"), and the provisions of Article 31, paragraphs (6) and (7), Article 53, paragraphs (12) and (13) and Article 68, paragraphs (12) and (13) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Securement of Stable Supply of Elderly Persons' Housing, etc. (Act No. 32 of 2011) comes into effect;
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**十** 第十七条中租税特別措置法第二十九条の二の見出しを削り、同条の前に見出しを付する改正規定、同条の改正規定（同条第一項及び第二項に係る部分に限る。）、同法第二十九条の四及び第二十九条の五を削り、同法第二十九条の三を同法第二十九条の四とし、同条の次に一条を加える改正規定、同法第二十九条の二の次に一条を加える改正規定、同法第四十一条の十九第一項の改正規定（「第二十九条の二第一項本文」の下に「又は第二十九条の三第一項本文」を加える部分に限る。）、同法第四十二条の三第二項第二号の改正規定、同法第三章第三節の三の次に二節を加える改正規定（第三節の五に係る部分に限る。）並びに同章第十四節の次に二節を加える改正規定（第十四節の三に係る部分に限る。）並びに附則第三十三条第一項、第三十四条、第五十五条及び第七十条の規定 特定多国籍企業による研究開発事業等の促進に関する特別措置法（平成二十四年法律第五十五号）の施行の日
suppl-4231-82/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-10
the provisions in Article 17 deleting the caption of Article 29-2 of the Act on Special Measures Concerning Taxation and adding a caption before that Article, the provisions amending that Article (limited to the part concerning paragraphs (1) and (2) of that Article), the provisions deleting Articles 29-4 and 29-5 of that Act, renumbering Article 29-3 of that Act as Article 29-4 of that Act and adding one Article after that Article, the provisions adding one Article after Article 29-2 of that Act, the provisions amending Article 41-19, paragraph (1) of that Act (limited to the part adding "or the main clause of Article 29-3, paragraph (1)" after "the main clause of Article 29-2, paragraph (1)"), the provisions amending Article 42-3, paragraph (2), item (ii) of that Act, the provisions adding two Sections after Chapter III, Section 3-3 of that Act (limited to the part concerning Section 3-5) and the provisions adding two Sections after Section 14 of that Chapter (limited to the part concerning Section 14-3), and the provisions of Article 33, paragraph (1), Article 34, Article 55 and Article 70 of the Supplementary Provisions: the date on which the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises (Act No. 55 of 2012) comes into effect;
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**十一** 第十七条中租税特別措置法第三十四条の二第二項の改正規定（同項第十四号の次に一号を加える部分に限る。）、同法第四十一条の十九第一項の改正規定（「第二十九条の二第一項本文」の下に「又は第二十九条の三第一項本文」を加える部分を除く。）、同法第四十二条の十の次に二条を加える改正規定（第四十二条の十一に係る部分に限る。）、同法第三章第三節の三の次に二節を加える改正規定（第三節の五に係る部分を除く。）、同法第六十五条の四第一項の改正規定（同項第十四号の次に一号を加える部分に限る。）、同法第六十八条の十四の次に二条を加える改正規定（第六十八条の十五に係る部分に限る。）、同章第十四節の次に二節を加える改正規定（第十四節の三に係る部分を除く。）及び同法第九十八条の表の改正規定（同表の市町村の項に係る部分に限る。）並びに附則第三十五条第二項、第四十五条、第五十二条、第五十四条、第五十六条第二項、第六十六条、第六十九条、第七十二条第二項、第八十四条（第十五条第一項の改正規定（「第四十二条の十第五項」の下に「、第四十二条の十一第五項」を加える部分に限る。）及び第二十三条第一項の改正規定（「第六十八条の十四第五項」の下に「、第六十八条の十五第五項」を加える部分に限る。）に限る。）及び第八十八条（別表第一租税特別措置法（昭和三十二年法律第二十六号）の項第二号に係る部分に限る。）の規定 総合特別区域法（平成二十三年法律第八十一号）の施行の日
suppl-4231-82/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-11
the provisions in Article 17 amending Article 34-2, paragraph (2) of the Act on Special Measures Concerning Taxation (limited to the part adding one item after item (xiv) of that paragraph), the provisions amending Article 41-19, paragraph (1) of that Act (excluding the part adding "or the main clause of Article 29-3, paragraph (1)" after "the main clause of Article 29-2, paragraph (1)"), the provisions adding two Articles after Article 42-10 of that Act (limited to the part concerning Article 42-11), the provisions adding two Sections after Chapter III, Section 3-3 of that Act (excluding the part concerning Section 3-5), the provisions amending Article 65-4, paragraph (1) of that Act (limited to the part adding one item after item (xiv) of that paragraph), the provisions adding two Articles after Article 68-14 of that Act (limited to the part concerning Article 68-15), the provisions adding two Sections after Section 14 of that Chapter (excluding the part concerning Section 14-3) and the provisions amending the table in Article 98 of that Act (limited to the part concerning the row for municipalities in that table), and the provisions of Article 35, paragraph (2), Article 45, Article 52, Article 54, Article 56, paragraph (2), Article 66, Article 69, Article 72, paragraph (2), Article 84 (limited to the provisions amending Article 15, paragraph (1) (limited to the part adding ", Article 42-11, paragraph (5)" after "Article 42-10, paragraph (5)") and the provisions amending Article 23, paragraph (1) (limited to the part adding ", Article 68-15, paragraph (5)" after "Article 68-14, paragraph (5)")) and Article 88 (limited to the part concerning item (ii) of the row for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) in Appended Table 1) of the Supplementary Provisions: the date on which the Act on Comprehensive Special Zones (Act No. 81 of 2011) comes into effect;
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**十二** 第十七条中租税特別措置法第四十四条の五を同法第四十四条の四とし、同条の次に一条を加える改正規定及び同法第六十八条の二十六を同法第六十八条の二十五とし、同条の次に一条を加える改正規定並びに附則第五十三条第五項及び第六十八条第五項の規定 電気通信基盤充実臨時措置法の一部を改正する法律（平成二十三年法律第五十九号）の施行の日
suppl-4231-82/art-1/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-12
the provisions in Article 17 renumbering Article 44-5 of the Act on Special Measures Concerning Taxation as Article 44-4 of that Act and adding one Article after that Article and the provisions renumbering Article 68-26 of that Act as Article 68-25 of that Act and adding one Article after that Article, and the provisions of Article 53, paragraph (5) and Article 68, paragraph (5) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Temporary Measures for the Enhancement of Telecommunications Infrastructure (Act No. 59 of 2011) comes into effect;
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**十三** 第十七条中租税特別措置法第八十三条の見出しの改正規定、同条第一項の改正規定（「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分を除く。）及び同条第二項の改正規定 都市再生特別措置法の一部を改正する法律（平成二十三年法律第二十四号）の施行の日
suppl-4231-82/art-1/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-13
the provisions in Article 17 amending the caption of Article 83 of the Act on Special Measures Concerning Taxation, the provisions amending paragraph (1) of that Article (excluding the part replacing "June 30, 2011" with "March 31, 2013") and the provisions amending paragraph (2) of that Article: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction (Act No. 24 of 2011) comes into effect.
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### 第二十三条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4231-82/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-23
**第一項** 別段の定めがあるものを除き、第十七条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、平成二十三年分以後の所得税について適用し、平成二十二年分以前の所得税については、なお従前の例による。
suppl-4231-82/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-23/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 17 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2011 and subsequent years, and the provisions then in force continue to govern income tax for 2010 and prior years.
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### 第二十四条（特定寄附信託の利子所得の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest Income of Specified Donation Trusts
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suppl-4231-82/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-24
**第一項** 新租税特別措置法第四条の五の規定は、居住者が施行日以後に締結する同条第二項に規定する特定寄附信託契約に基づき設定された信託の信託財産につき生ずる同条第一項に規定する利子等について適用する。
suppl-4231-82/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-24/par-1
The provisions of Article 4-5 of the New Act on Special Measures Concerning Taxation apply to interest and similar income prescribed in paragraph (1) of that Article arising from the trust property of a trust created under a specified donation trust contract prescribed in paragraph (2) of that Article that a resident concludes on or after the Effective Date.
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### 第二十五条（振替国債等の利子の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.
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suppl-4231-82/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-25
**第一項** 新租税特別措置法第五条の二第三項（新租税特別措置法第五条の三第五項において準用する場合を含む。）の規定は、新租税特別措置法第五条の二第三項に規定する外国年金信託の信託財産につき生ずる同条第一項に規定する振替国債（次項において「振替国債」という。）若しくは同条第一項に規定する振替地方債（次項において「振替地方債」という。）又は新租税特別措置法第五条の三第一項に規定する特定振替社債等（次項において「特定振替社債等」という。）の利子でその計算期間の初日が施行日以後であるものについて適用する。
suppl-4231-82/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-25/par-1
The provisions of Article 5-2, paragraph (3) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to interest on book-entry government bonds prescribed in paragraph (1) of that Article (referred to as "book-entry government bonds" in the following paragraph) or book-entry municipal bonds prescribed in paragraph (1) of that Article (referred to as "book-entry municipal bonds" in the following paragraph), or on specified book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (referred to as "specified book-entry corporate bonds, etc." in the following paragraph), arising from the trust property of a foreign pension trust prescribed in Article 5-2, paragraph (3) of the New Act on Special Measures Concerning Taxation, whose calculation period begins on or after the Effective Date.
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**第二項** 新租税特別措置法第五条の二第四項（新租税特別措置法第五条の三第五項において準用する場合を含む。）の規定は、非居住者又は外国法人が新租税特別措置法第五条の二第四項に規定する組合契約に係る同項に規定する組合財産又は同項に規定する信託の信託財産に属する振替国債若しくは振替地方債又は特定振替社債等につき支払を受ける利子でその計算期間の初日が施行日以後であるものについて適用する。
suppl-4231-82/art-25/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-25/par-2
The provisions of Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to interest that a nonresident or a foreign corporation receives on book-entry government bonds or book-entry municipal bonds, or on specified book-entry corporate bonds, etc., belonging to the partnership property prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation under a partnership contract prescribed in that paragraph or to the trust property of a trust prescribed in that paragraph, whose calculation period begins on or after the Effective Date.
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### 第二十六条（上場株式等に係る配当所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Dividend Income Pertaining to Listed Shares, etc.
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suppl-4231-82/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-26
**第一項** 新租税特別措置法第八条の四第一項の規定は、同項の居住者又は国内に恒久的施設を有する非居住者が平成二十三年十月一日以後に支払を受けるべき同項第一号に掲げる配当等について適用し、第十七条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第八条の四第一項の居住者又は国内に恒久的施設を有する非居住者が同日前に支払を受けるべき同項第一号に掲げる配当等については、なお従前の例による。
suppl-4231-82/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-26/par-1
The provisions of Article 8-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. listed in item (i) of that paragraph that a resident or a nonresident who has a permanent establishment in Japan referred to in that paragraph is to receive on or after October 1, 2011, and the provisions then in force continue to govern dividends, etc. listed in item (i) of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 17 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that a resident or a nonresident who has a permanent establishment in Japan referred to in that paragraph is to receive before that date.
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### 第二十七条（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends, etc. on Listed Shares, etc.
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suppl-4231-82/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-27
**第一項** 新租税特別措置法第九条の三の規定は、個人が平成二十三年十月一日以後に支払を受けるべき同条第一号に掲げる配当等について適用し、個人が同日前に支払を受けるべき旧租税特別措置法第九条の三第一号に掲げる配当等については、なお従前の例による。
suppl-4231-82/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-27/par-1
The provisions of Article 9-3 of the New Act on Special Measures Concerning Taxation apply to dividends, etc. listed in item (i) of that Article that an individual is to receive on or after October 1, 2011, and the provisions then in force continue to govern dividends, etc. listed in Article 9-3, item (i) of the Former Act on Special Measures Concerning Taxation that an individual is to receive before that date.
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### 第二十八条（上場証券投資信託等の償還金等に係る課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc.
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suppl-4231-82/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-28
**第一項** 旧租税特別措置法第九条の四の二第三項に規定する償還金等の支払をする者が平成二十四年一月一日前に提出した同項に規定する光ディスク等については、なお従前の例による。
suppl-4231-82/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-28/par-1
The provisions then in force continue to govern optical discs, etc. prescribed in Article 9-4-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation submitted before January 1, 2012 by a person who pays redemption money or a similar asset prescribed in that paragraph.
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### 第二十九条（非課税口座内の少額上場株式等に係る配当所得の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Dividend Income from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
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suppl-4231-82/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-29
**第一項** 新租税特別措置法第九条の八の規定は、同条の居住者又は国内に恒久的施設を有する非居住者が、平成二十六年一月一日以後に支払を受けるべき同条第一号に掲げる配当等について適用する。
suppl-4231-82/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-29/par-1
The provisions of Article 9-8 of the New Act on Special Measures Concerning Taxation apply to dividends, etc. listed in item (i) of that Article that a resident or a nonresident who has a permanent establishment in Japan referred to in that Article is to receive on or after January 1, 2014.
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### 第三十条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
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suppl-4231-82/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-30
**第一項** 新租税特別措置法第十条の二の三の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー環境負荷低減推進設備等について適用する。
suppl-4231-82/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-30/par-1
The provisions of Article 10-2-3 of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date.
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### 第三十一条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4231-82/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-31
**第一項** 新租税特別措置法第十一条第一項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び次項において同じ。）をする同条第一項に規定する特定設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項に規定する特定設備等については、なお従前の例による。
suppl-4231-82/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-31/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第二項** 個人が施行日前に取得等をした旧租税特別措置法第十一条の二第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4231-82/art-31/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-31/par-2
The provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第三項** 新租税特別措置法第十二条の二第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十二条の二第一項に規定する医療用機器等については、なお従前の例による。
suppl-4231-82/art-31/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-31/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-31/par-3
The provisions of Article 12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 12-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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**第四項** 個人が施行日前に取得又は建設をした旧租税特別措置法第十二条の三第一項に規定する建替え病院用等建物については、なお従前の例による。
suppl-4231-82/art-31/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-31/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-31/par-4
The provisions then in force continue to govern replacement hospital buildings, etc. prescribed in Article 12-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date.
machine translation, not official
**第五項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十三条第三項に規定する障害者対応設備等については、なお従前の例による。
suppl-4231-82/art-31/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-31/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-31/par-5
The provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 13, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第十四条の規定は、個人が附則第一条第九号に定める日以後に取得又は新築をする新租税特別措置法第十四条第一項に規定するサービス付き高齢者向け賃貸住宅について適用する。
suppl-4231-82/art-31/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-31/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-31/par-6
The provisions of Article 14 of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly builds on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.
machine translation, not official
**第七項** 個人が附則第一条第九号に定める日前に取得又は新築をした旧租税特別措置法第十四条第一項に規定する高齢者向け優良賃貸住宅については、同条の規定は、なおその効力を有する。
suppl-4231-82/art-31/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-31/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-31/par-7
With regard to good-quality rental housing for the elderly prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the date specified in Article 1, item (ix) of the Supplementary Provisions, the provisions of that Article remain in force.
machine translation, not official
**第八項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条の二第二項第三号に掲げる建築物については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4231-82/art-31/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-31/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-31/par-8
With regard to buildings listed in Article 14-2, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning that item) remain in force.
machine translation, not official
### 第三十二条（肉用牛の売却による農業所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Agricultural Income from the Sale of Beef Cattle
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suppl-4231-82/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-32
**第一項** 新租税特別措置法第二十五条の規定は、平成二十四年分以後の所得税について適用し、平成二十三年分以前の所得税については、なお従前の例による。
suppl-4231-82/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-32/par-1
The provisions of Article 25 of the New Act on Special Measures Concerning Taxation apply to income tax for 2012 and subsequent years, and the provisions then in force continue to govern income tax for 2011 and prior years.
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### 第三十三条（特定の取締役等が受ける新株予約権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options, etc. Granted to Specified Directors, etc.
caption: machine translation, not official
suppl-4231-82/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-33
**第一項** 新租税特別措置法第二十九条の二第一項及び第二項の規定は、同条第一項に規定する取締役等又は権利承継相続人が附則第一条第十号に定める日以後に行う同項に規定する新株予約権等の行使について適用し、旧租税特別措置法第二十九条の二第一項に規定する取締役等又は権利承継相続人が同日前に行った同項に規定する新株予約権等の行使については、なお従前の例による。
suppl-4231-82/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-33/par-1
The provisions of Article 29-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the exercise of share options, etc. prescribed in paragraph (1) of that Article that a director, etc. or an heir succeeding to the rights prescribed in that paragraph carries out on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern the exercise of share options, etc. prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a director, etc. or an heir succeeding to the rights prescribed in that paragraph carried out before that date.
machine translation, not official
**第二項** 旧租税特別措置法第二十九条の二第七項に規定する株式会社又は金融商品取引業者等が平成二十四年一月一日前に提出した同項に規定する光ディスク等については、なお従前の例による。
suppl-4231-82/art-33/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-33/par-2
The provisions then in force continue to govern optical discs, etc. prescribed in Article 29-2, paragraph (7) of the Former Act on Special Measures Concerning Taxation submitted before January 1, 2012 by a stock company or a financial instruments business operator, etc. prescribed in that paragraph.
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### 第三十四条
suppl-4231-82/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-34
**第一項** 新租税特別措置法第二十九条の三の規定は、附則第一条第十号に定める日以後に行う新租税特別措置法第二十九条の三第一項に規定する特定外国新株予約権の行使について適用する。
suppl-4231-82/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-34/par-1
The provisions of Article 29-3 of the New Act on Special Measures Concerning Taxation apply to the exercise of specified foreign share options prescribed in Article 29-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that is carried out on or after the date specified in Article 1, item (x) of the Supplementary Provisions.
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### 第三十五条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4231-82/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35
**第一項** 個人が施行日前に行った旧租税特別措置法第三十三条第一項第四号に規定する土地等その他の資産の譲渡については、なお従前の例による。
suppl-4231-82/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35/par-1
The provisions then in force continue to govern transfers of land, etc. or other assets prescribed in Article 33, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
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**第二項** 新租税特別措置法第三十四条の二第二項第十四号の二の規定は、個人が附則第一条第十一号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用する。
suppl-4231-82/art-35/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35/par-2
The provisions of Article 34-2, paragraph (2), item (xiv)-2 of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
machine translation, not official
**第三項** 新租税特別措置法第三十七条（同条第一項の表の第一号又は第十号に係る部分に限る。）の規定は、個人が施行日以後に取得をする同表の第一号又は第十号の下欄に掲げる資産について適用し、個人が施行日前に取得をした旧租税特別措置法第三十七条第一項の表の第一号又は第十八号の下欄に掲げる資産については、なお従前の例による。
suppl-4231-82/art-35/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35/par-3
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) or (x) of the table in paragraph (1) of that Article) apply to assets listed in the right-hand column of item (i) or (x) of that table that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of item (i) or (xviii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date.
machine translation, not official
**第四項** 個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第二号から第四号まで、第八号、第十一号、第十二号、第十五号又は第十七号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4231-82/art-35/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-35/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35/par-4
The provisions then in force continue to govern transfers of assets listed in the left-hand column of items (ii) through (iv), (viii), (xi), (xii), (xv) or (xvii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第三十七条（同条第一項の表の第二号、第四号又は第五号に係る部分に限る。）の規定は、個人が施行日以後に行う同表の第二号、第四号又は第五号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第五号、第七号又は第九号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4231-82/art-35/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-35/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35/par-5
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii), (iv) or (v) of the table in paragraph (1) of that Article) apply to transfers of assets listed in the left-hand column of item (ii), (iv) or (v) of that table that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of item (v), (vii) or (ix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第三十七条の五の規定は、個人が施行日以後に行う同条第一項に規定する譲渡資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十七条の五第一項に規定する譲渡資産の譲渡については、なお従前の例による。
suppl-4231-82/art-35/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-35/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35/par-6
The provisions of Article 37-5 of the New Act on Special Measures Concerning Taxation apply to transfers of transferred assets prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern transfers of transferred assets prescribed in Article 37-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
machine translation, not official
**第七項** 新租税特別措置法第三十七条の九の二の規定は、個人が施行日以後に行う同条第一項に規定する所有隣接土地等の交換又は譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十七条の九の二第一項に規定する所有隣接土地等の交換又は譲渡については、なお従前の例による。
suppl-4231-82/art-35/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-35/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35/par-7
The provisions of Article 37-9-2 of the New Act on Special Measures Concerning Taxation apply to exchanges or transfers of owned adjacent land, etc. prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern exchanges or transfers of owned adjacent land, etc. prescribed in Article 37-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
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### 第三十六条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account
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suppl-4231-82/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-36
**第一項** 旧租税特別措置法第三十七条の十一の三第十項に規定する金融商品取引業者等が平成二十四年一月一日前に提出した同項に規定する光ディスク等については、なお従前の例による。
suppl-4231-82/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-36/par-1
The provisions then in force continue to govern optical discs, etc. prescribed in Article 37-11-3, paragraph (10) of the Former Act on Special Measures Concerning Taxation submitted before January 1, 2012 by a financial instruments business operator, etc. prescribed in that paragraph.
machine translation, not official
### 第三十七条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Capital Gains, etc. from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
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suppl-4231-82/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-37
**第一項** 新租税特別措置法第三十七条の十四第五項の規定は、平成二十六年一月一日以後に行われる同項第二号イに規定する上場株式等の募集により取得する同号の上場株式等について適用する。
suppl-4231-82/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-37/par-1
The provisions of Article 37-14, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to listed shares, etc. referred to in item (ii) of that paragraph acquired through a public offering of listed shares, etc. prescribed in item (ii), (a) of that paragraph that is carried out on or after January 1, 2014.
machine translation, not official
### 第三十八条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
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suppl-4231-82/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-38
**第一項** 新租税特別措置法第四十条の四第三項及び第四項の規定は、同条第一項各号に掲げる居住者の平成二十三年分以後の各年分の同項に規定する課税対象金額を計算する場合の同条第三項に規定する適用対象金額（当該居住者に係る同項に規定する特定外国子会社等の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）及び当該居住者の平成二十三年分以後の各年分の同条第四項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額（当該居住者に係る同項に規定する特定外国子会社等の同日以後に開始した事業年度に係るものに限る。）について適用し、旧租税特別措置法第四十条の四第一項各号に掲げる居住者の平成二十二年分以前の各年分の同項に規定する課税対象金額を計算する場合の同条第三項に規定する適用対象金額及び当該居住者の平成二十二年分以前の各年分の同条第四項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額については、なお従前の例による。
suppl-4231-82/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-38/par-1
The provisions of Article 40-4, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to the applicable amount prescribed in paragraph (3) of that Article in calculating the taxable amount prescribed in paragraph (1) of that Article for each year from 2011 onward of a resident listed in any of the items of that paragraph (limited to the amount pertaining to a business year beginning on or after April 1, 2010 of a specified foreign subsidiary, etc. prescribed in paragraph (3) of that Article pertaining to that resident) and to the partially applicable amount prescribed in paragraph (4) of that Article in calculating the partially taxable amount prescribed in that paragraph for each year from 2011 onward of that resident (limited to the amount pertaining to a business year beginning on or after that date of a specified foreign subsidiary, etc. prescribed in that paragraph pertaining to that resident), and the provisions then in force continue to govern the applicable amount prescribed in Article 40-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation in calculating the taxable amount prescribed in paragraph (1) of that Article for each year up to 2010 of a resident listed in any of the items of that paragraph and the partially applicable amount prescribed in paragraph (4) of that Article in calculating the partially taxable amount prescribed in that paragraph for each year up to 2010 of that resident.
machine translation, not official
### 第三十九条（特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of the Specified Foreign Corporations of a Resident Who Is a Specially-Related Shareholder, etc.
caption: machine translation, not official
suppl-4231-82/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-39
**第一項** 新租税特別措置法第四十条の七第四項の規定は、同項に規定する特殊関係株主等である居住者の平成二十三年分以後の各年分の同項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額（当該居住者に係る同項に規定する特定外国法人の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）について適用し、旧租税特別措置法第四十条の七第四項に規定する特殊関係株主等である居住者の平成二十二年分以前の各年分の同項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額については、なお従前の例による。
suppl-4231-82/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-39/par-1
The provisions of Article 40-7, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in that paragraph in calculating the partially taxable amount prescribed in that paragraph for each year from 2011 onward of a resident who is a specially-related shareholder, etc. prescribed in that paragraph (limited to the amount pertaining to a business year beginning on or after April 1, 2010 of a specified foreign corporation prescribed in that paragraph pertaining to that resident), and the provisions then in force continue to govern the partially applicable amount prescribed in Article 40-7, paragraph (4) of the Former Act on Special Measures Concerning Taxation in calculating the partially taxable amount prescribed in that paragraph for each year up to 2010 of a resident who is a specially-related shareholder, etc. prescribed in that paragraph.
machine translation, not official
### 第四十条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc.
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suppl-4231-82/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-40
**第一項** 新租税特別措置法第四十一条第六項の規定は、居住者が施行日以後に同項に規定する増改築等に係る契約を締結する場合について適用し、居住者が施行日前に旧租税特別措置法第四十一条第六項に規定する増改築等に係る契約を締結した場合については、なお従前の例による。
suppl-4231-82/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-40/par-1
The provisions of Article 41, paragraph (6) of the New Act on Special Measures Concerning Taxation apply where a resident concludes a contract for extension, renovation, etc. prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern cases where a resident concluded a contract for extension, renovation, etc. prescribed in Article 41, paragraph (6) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
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### 第四十一条（特定の増改築等に係る住宅借入金等を有する場合の所得税額の特別控除の控除額に係る特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Income Tax Credit in the Case of Having Housing Loans, etc. for Specified Extension, Renovation, etc.
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suppl-4231-82/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-41
**第一項** 新租税特別措置法第四十一条の三の二の規定は、居住者が施行日以後に同条第一項又は第四項に規定する住宅の増改築等に係る契約を締結する場合について適用し、居住者が施行日前に旧租税特別措置法第四十一条の三の二第一項又は第四項に規定する住宅の増改築等に係る契約を締結した場合については、なお従前の例による。
suppl-4231-82/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-41/par-1
The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation apply where a resident concludes a contract for the extension, renovation, etc. of a dwelling prescribed in paragraph (1) or (4) of that Article on or after the Effective Date, and the provisions then in force continue to govern cases where a resident concluded a contract for the extension, renovation, etc. of a dwelling prescribed in Article 41-3-2, paragraph (1) or (4) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
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### 第四十二条（償還差益等に係る分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc.
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suppl-4231-82/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-42
**第一項** 新租税特別措置法第四十一条の十二第九項の規定は、施行日以後に発行される同項に規定する特定短期公社債について適用し、施行日前に発行された旧租税特別措置法第四十一条の十二第九項に規定する特定短期公社債については、なお従前の例による。
suppl-4231-82/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-42/par-1
The provisions of Article 41-12, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to specified short-term public and corporate bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern specified short-term public and corporate bonds prescribed in Article 41-12, paragraph (9) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date.
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**第二項** 旧租税特別措置法第四十一条の十二第二十三項に規定する特定振替国債等の譲渡の対価の支払をする者又は特定振替国債等の償還金若しくは利息の支払の取扱いをする者が平成二十四年一月一日前に提出した同項に規定する光ディスク等については、なお従前の例による。
suppl-4231-82/art-42/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-42/par-2
The provisions then in force continue to govern optical discs, etc. prescribed in Article 41-12, paragraph (23) of the Former Act on Special Measures Concerning Taxation submitted before January 1, 2012 by a person who pays the consideration for the transfer of specified book-entry government bonds, etc. prescribed in that paragraph or a person who handles the payment of redemption money or interest on specified book-entry government bonds, etc.
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### 第四十三条（先物取引に係る雑所得等の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Miscellaneous Income, etc. from Futures Transactions
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suppl-4231-82/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-43
**第一項** 新租税特別措置法第四十一条の十四及び第四十一条の十五の規定は、新租税特別措置法第四十一条の十四第一項に規定する先物取引に係る同項に規定する差金等決済で同項の居住者又は国内に恒久的施設を有する非居住者が平成二十四年一月一日以後に行うものについて適用し、旧租税特別措置法第四十一条の十四第一項に規定する先物取引に係る同項に規定する差金等決済で同項の居住者又は国内に恒久的施設を有する非居住者が同日前に行ったものについては、なお従前の例による。
suppl-4231-82/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-43/par-1
The provisions of Articles 41-14 and 41-15 of the New Act on Special Measures Concerning Taxation apply to cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to futures transactions prescribed in that paragraph that a resident or a nonresident who has a permanent establishment in Japan referred to in that paragraph carries out on or after January 1, 2012, and the provisions then in force continue to govern cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to futures transactions prescribed in that paragraph that a resident or a nonresident who has a permanent establishment in Japan referred to in that paragraph carried out before that date.
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### 第四十四条（寡婦控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction for Widows
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suppl-4231-82/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-44
**第一項** 新租税特別措置法第四十一条の十七第二項の規定により読み替えられた所得税法第二百三条の三の規定は、平成二十五年一月一日以後に支払うべき同法第二百三条の二に規定する公的年金等について適用し、同日前に支払うべき当該公的年金等については、なお従前の例による。
suppl-4231-82/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-44/par-1
The provisions of Article 203-3 of the Income Tax Act as replaced pursuant to Article 41-17, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to public pensions or retirement packages prescribed in Article 203-2 of that Act that are to be paid on or after January 1, 2013, and the provisions then in force continue to govern those public pensions or retirement packages that are to be paid before that date.
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**第二項** 新租税特別措置法第四十一条の十七第二項の規定により読み替えられた所得税法第二百三条の五第一項第二号の規定は、平成二十五年一月一日以後に提出する同条第八項に規定する公的年金等の受給者の扶養親族等申告書について適用する。
suppl-4231-82/art-44/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-44/par-2
The provisions of Article 203-5, paragraph (1), item (ii) of the Income Tax Act as replaced pursuant to Article 41-17, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to returns for Dependents, etc. by a recipient of a public pension or retirement package prescribed in paragraph (8) of that Article that are submitted on or after January 1, 2013.
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### 第四十五条（特定新規中小会社が発行した株式を取得した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Shares Issued by a Specified New Small and Medium-Sized Company Are Acquired
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suppl-4231-82/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-45
**第一項** 新租税特別措置法第四十一条の十九第一項（第二号に係る部分に限る。）の規定は、同項の居住者又は国内に恒久的施設を有する非居住者が附則第一条第十一号に定める日以後に払込みにより取得をする同項に規定する特定新規株式について適用する。
suppl-4231-82/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-45/par-1
The provisions of Article 41-19, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to specified new shares prescribed in that paragraph that a resident or a nonresident who has a permanent establishment in Japan referred to in that paragraph acquires by payment on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
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### 第四十六条（既存住宅の耐震改修をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out
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suppl-4231-82/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-46
**第一項** 新租税特別措置法第四十一条の十九の二の規定は、居住者が施行日以後に同条第一項に規定する住宅耐震改修に係る契約を締結する場合について適用し、居住者が施行日前に旧租税特別措置法第四十一条の十九の二第一項に規定する住宅耐震改修に係る契約を締結した場合については、なお従前の例による。
suppl-4231-82/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-46/par-1
The provisions of Article 41-19-2 of the New Act on Special Measures Concerning Taxation apply where a resident concludes a contract for housing seismic retrofit prescribed in paragraph (1) of that Article on or after the Effective Date, and the provisions then in force continue to govern cases where a resident concluded a contract for housing seismic retrofit prescribed in Article 41-19-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
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### 第四十七条（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out
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suppl-4231-82/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-47
**第一項** 新租税特別措置法第四十一条の十九の三（第一項第二号に係る部分に限る。）の規定は、居住者が施行日以後に同項に規定する改修工事に係る契約を締結する場合について適用し、居住者が施行日前に旧租税特別措置法第四十一条の十九の三第一項に規定する改修工事に係る契約を締結した場合については、なお従前の例による。
suppl-4231-82/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-47/par-1
The provisions of Article 41-19-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (ii)) apply where a resident concludes a contract for renovation work prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern cases where a resident concluded a contract for renovation work prescribed in Article 41-19-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
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### 第四十八条（外国金融機関等の債券現先取引等に係る利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Interest Received by a Foreign Financial Institution, etc. from Bond Transactions with Repurchase/Resale Agreements, etc.
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suppl-4231-82/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-48
**第一項** 新租税特別措置法第四十二条の二第一項の規定は、同項に規定する外国金融機関等が施行日以後に開始する同項に規定する債券現先取引又は証券貸借取引につき支払を受ける同項に規定する特定利子について適用し、旧租税特別措置法第四十二条の二第一項に規定する外国金融機関等が施行日前に開始した同項に規定する債券現先取引につき支払を受ける同項に規定する特定利子については、なお従前の例による。
suppl-4231-82/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-48/par-1
The provisions of Article 42-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified interest prescribed in that paragraph that a foreign financial institution, etc. prescribed in that paragraph receives on a bond transaction with a repurchase/resale agreement or a securities lending transaction prescribed in that paragraph that it begins on or after the Effective Date, and the provisions then in force continue to govern specified interest prescribed in that paragraph that a foreign financial institution, etc. prescribed in Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation receives on a bond transaction with a repurchase/resale agreement prescribed in that paragraph that it began before the Effective Date.
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### 第四十九条（支払調書等の提出の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents
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suppl-4231-82/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-49
**第一項** 新租税特別措置法第四十二条の二の二第一項及び第三項（同条第一項に係る部分に限る。）の規定は、平成二十六年一月一日以後に提出すべき同条第一項に規定する調書等について適用する。
suppl-4231-82/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-49/par-1
The provisions of Article 42-2-2, paragraph (1) and paragraph (3) (limited to the part concerning paragraph (1) of that Article) of the New Act on Special Measures Concerning Taxation apply to statements and similar reports prescribed in paragraph (1) of that Article that are to be submitted on or after January 1, 2014.
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**第二項** 新租税特別措置法第四十二条の二の二第二項及び第三項（同条第二項に係る部分に限る。）の規定は、平成二十四年一月一日以後に提出する同条第二項に規定する光ディスク等について適用する。
suppl-4231-82/art-49/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-49/par-2
The provisions of Article 42-2-2, paragraph (2) and paragraph (3) (limited to the part concerning paragraph (2) of that Article) of the New Act on Special Measures Concerning Taxation apply to optical discs, etc. prescribed in paragraph (2) of that Article that are submitted on or after January 1, 2012.
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**第三項** 平成二十四年一月一日前において旧租税特別措置法第九条の四の二第三項、第二十九条の二第七項、第三十七条の十一の三第十項又は第四十一条の十二第二十三項の規定に基づき受けたこれらの規定に規定する税務署長の承認については、新租税特別措置法第四十二条の二の二第二項の規定に基づき受けた同項に規定する税務署長の承認とみなして、同項の規定を適用する。
suppl-4231-82/art-49/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-49/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-49/par-3
An approval of the district director prescribed in Article 9-4-2, paragraph (3), Article 29-2, paragraph (7), Article 37-11-3, paragraph (10) or Article 41-12, paragraph (23) of the Former Act on Special Measures Concerning Taxation that was received under any of those provisions before January 1, 2012 is deemed to be an approval of the district director prescribed in Article 42-2-2, paragraph (2) of the New Act on Special Measures Concerning Taxation received under that paragraph, and the provisions of that paragraph apply.
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**第四項** 平成二十五年一月一日から同年十二月三十一日までの間における新租税特別措置法第四十二条の二の二第二項及び第三項の規定の適用については、同条第二項中「調書等を」とあるのは「第九条の四の二第二項、第二十九条の二第五項若しくは第六項、第二十九条の三第四項若しくは第五項、第三十七条の十一の三第七項又は第四十一条の十二第二十一項若しくは第二十二項の規定により提出するこれらの規定に規定する調書及び報告書（以下この条において「調書等」という。）を」と、「、第三十七条の十四第十五項若しくは」とあるのは「若しくは」と、同条第三項中「、第三十七条の十四第十五項又は」とあるのは「又は」と、「第三十七条の十四第十七項から第二十一項まで、第四十一条の十二第二十四項」とあるのは「第四十一条の十二第二十四項」とする。
suppl-4231-82/art-49/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-49/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-49/par-4
With regard to the application of the provisions of Article 42-2-2, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2013 to December 31 of that year, the phrase "statements and similar reports" in paragraph (2) of that Article is deemed to be replaced with "the records and reports prescribed in Article 9-4-2, paragraph (2), Article 29-2, paragraph (5) or (6), Article 29-3, paragraph (4) or (5), Article 37-11-3, paragraph (7) or Article 41-12, paragraph (21) or (22) that are submitted under those provisions (hereinafter referred to as "statements and similar reports" in this Article)", and the phrase ", Article 37-14, paragraph (15), or" is deemed to be replaced with "or"; and the phrase ", Article 37-14, paragraph (15), or" in paragraph (3) of that Article is deemed to be replaced with "or", and the phrase "Article 37-14, paragraphs (17) through (21), Article 41-12, paragraph (24)" is deemed to be replaced with "Article 41-12, paragraph (24)".
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### 第五十条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4231-82/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-50
**第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人の平成二十三年四月一日以後に開始する事業年度（施行日前に終了する事業年度を除く。）分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同年四月一日以後に開始する連結事業年度（施行日前に終了する連結事業年度を除く。）分の法人税について適用し、法人の同年四月一日前に開始した事業年度（同日以後に開始し、かつ、施行日前に終了する事業年度を含む。）分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同年四月一日前に開始した連結事業年度（同日以後に開始し、かつ、施行日前に終了する連結事業年度を含む。）分の法人税については、なお従前の例による。
suppl-4231-82/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-50/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2011 (excluding business years ending before the Effective Date) and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after April 1 of that year (excluding consolidated business years ending before the Effective Date), and the provisions then in force continue to govern corporation tax for business years of a corporation that began before April 1 of that year (including business years beginning on or after that date and ending before the Effective Date) and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before April 1 of that year (including consolidated business years beginning on or after that date and ending before the Effective Date).
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### 第五十一条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
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suppl-4231-82/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-51
**第一項** 新租税特別措置法第四十二条の五の二の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー環境負荷低減推進設備等について適用する。
suppl-4231-82/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-51/par-1
The provisions of Article 42-5-2 of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date.
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### 第五十二条（国際戦略総合特別区域において機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. Is Acquired in an International Strategic Comprehensive Special Zone
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suppl-4231-82/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-52
**第一項** 新租税特別措置法第四十二条の十一の規定は、法人が附則第一条第十一号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第四十二条の十一第一項に規定する特定機械装置等について適用する。
suppl-4231-82/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-52/par-1
The provisions of Article 42-11 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in Article 42-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
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### 第五十三条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4231-82/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53
**第一項** 新租税特別措置法第四十三条第一項の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項に規定する特定設備等については、なお従前の例による。
suppl-4231-82/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第二項** 新租税特別措置法第四十三条の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する研究施設について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の二第一項に規定する研究施設については、なお従前の例による。
suppl-4231-82/art-53/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-2
The provisions of Article 43-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第三項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4231-82/art-53/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-3
The provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第四項** 新租税特別措置法第四十四条の三第一項の規定は、法人が施行日以後に取得等をする同項に規定する共同利用施設について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の四第一項に規定する共同利用施設については、なお従前の例による。
suppl-4231-82/art-53/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-4
The provisions of Article 44-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to jointly used facilities prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities prescribed in Article 44-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第五項** 新租税特別措置法第四十四条の五の規定は、法人が附則第一条第十二号に定める日以後に取得等をする新租税特別措置法第四十四条の五第一項に規定する特定高度通信設備について適用する。
suppl-4231-82/art-53/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-5
The provisions of Article 44-5 of the New Act on Special Measures Concerning Taxation apply to specified advanced telecommunications equipment prescribed in Article 44-5, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a corporation makes an acquisition, etc. on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.
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**第六項** 新租税特別措置法第四十五条の二第一項の規定は、法人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十五条の二第一項に規定する医療用機器等については、なお従前の例による。
suppl-4231-82/art-53/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-6
The provisions of Article 45-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 45-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第七項** 法人が施行日前に取得又は建設をした旧租税特別措置法第四十五条の二第二項に規定する特定増改築施設については、なお従前の例による。
suppl-4231-82/art-53/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-7
The provisions then in force continue to govern specified extension or renovation facilities prescribed in Article 45-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
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**第八項** 法人が施行日前に取得又は建設をした旧租税特別措置法第四十五条の二第三項に規定する建替え病院用等建物については、なお従前の例による。
suppl-4231-82/art-53/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-8
The provisions then in force continue to govern replacement hospital buildings, etc. prescribed in Article 45-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
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**第九項** 新租税特別措置法第四十六条の二の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4231-82/art-53/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-9
The provisions of Article 46-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
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**第十項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十六条の二第二項に規定する障害者対応設備等については、なお従前の例による。
suppl-4231-82/art-53/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-10
The provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 46-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第十一項** 法人が施行日前に取得等をした旧租税特別措置法第四十六条の四第一項に規定する事業所内託児施設等については、同条の規定は、なおその効力を有する。
suppl-4231-82/art-53/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-11
With regard to in-house childcare facilities, etc. prescribed in Article 46-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions of that Article remain in force.
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**第十二項** 新租税特別措置法第四十七条の規定は、法人が附則第一条第九号に定める日以後に取得又は新築をする新租税特別措置法第四十七条第一項に規定するサービス付き高齢者向け賃貸住宅について適用する。
suppl-4231-82/art-53/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-12
The provisions of Article 47 of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or newly builds on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.
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**第十三項** 法人が附則第一条第九号に定める日前に取得又は新築をした旧租税特別措置法第四十七条第一項に規定する高齢者向け優良賃貸住宅については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十四第一項」とあるのは、「現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第六十八条第十三項の規定によりなおその効力を有するものとされる同法第十七条の規定による改正前の租税特別措置法第六十八条の三十四第一項」とする。
suppl-4231-82/art-53/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-13
With regard to good-quality rental housing for the elderly prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the date specified in Article 1, item (ix) of the Supplementary Provisions, the provisions of that Article remain in force. In this case, the phrase "Article 68-34, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011), which remains in force pursuant to Article 68, paragraph (13) of the Supplementary Provisions of that Act".
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**第十四項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条の二第三項第三号に掲げる建築物については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十五第一項」とあるのは、「現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第六十八条第十四項の規定によりなおその効力を有するものとされる同法第十七条の規定による改正前の租税特別措置法第六十八条の三十五第一項」とする。
suppl-4231-82/art-53/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-14
With regard to buildings listed in Article 47-2, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "Article 68-35, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011), which remains in force pursuant to Article 68, paragraph (14) of the Supplementary Provisions of that Act".
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**第十五項** 法人が施行日前に支出した旧租税特別措置法第五十二条第一項に規定する植林費については、なお従前の例による。
suppl-4231-82/art-53/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-15
The provisions then in force continue to govern planting expenses prescribed in Article 52, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation disbursed before the Effective Date.
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### 第五十四条（国際戦略総合特別区域における指定特定事業法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Designated Specified Business Corporations in International Strategic Comprehensive Special Zones
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suppl-4231-82/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-54
**第一項** 新租税特別措置法第六十条の二の規定は、法人の附則第一条第十一号に定める日以後に終了する事業年度分の法人税について適用する。
suppl-4231-82/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-54/par-1
The provisions of Article 60-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
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### 第五十五条（認定研究開発事業法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Certified Research and Development Business Corporations, etc.
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suppl-4231-82/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-55
**第一項** 新租税特別措置法第六十条の三の規定は、法人の附則第一条第十号に定める日以後に終了する事業年度分の法人税について適用する。
suppl-4231-82/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-55/par-1
The provisions of Article 60-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the date specified in Article 1, item (x) of the Supplementary Provisions.
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### 第五十六条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
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suppl-4231-82/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-56
**第一項** 法人が施行日前に行った旧租税特別措置法第六十四条第一項第四号に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4231-82/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-56/par-1
The provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 64, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.
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**第二項** 新租税特別措置法第六十五条の四第一項第十四号の二の規定は、法人が附則第一条第十一号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4231-82/art-56/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-56/par-2
The provisions of Article 65-4, paragraph (1), item (xiv)-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph that a corporation carries out on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
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**第三項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第一号又は第十号に係る部分に限る。）の規定は、法人が施行日以後に取得をする同表の第一号又は第十号の下欄に掲げる資産について適用し、法人が施行日前に取得をした旧租税特別措置法第六十五条の七第一項の表の第一号又は第十九号の下欄に掲げる資産については、なお従前の例による。
suppl-4231-82/art-56/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-56/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-56/par-3
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) or (x) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of item (i) or (x) of that table that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of item (i) or (xix) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
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**第四項** 法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第二号から第四号まで、第八号、第十一号から第十三号まで、第十六号又は第十八号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4231-82/art-56/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-56/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-56/par-4
The provisions then in force continue to govern corporation tax pertaining to transfers of assets listed in the left-hand column of items (ii) through (iv), (viii), (xi) through (xiii), (xvi) or (xviii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第二号、第四号又は第五号に係る部分に限る。）の規定は、法人が施行日以後に行う同表の第二号、第四号又は第五号の上欄に掲げる資産の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第五号、第七号又は第九号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4231-82/art-56/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-56/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-56/par-5
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii), (iv) or (v) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to transfers of assets listed in the left-hand column of item (ii), (iv) or (v) of that table that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of assets listed in the left-hand column of item (v), (vii) or (ix) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第六十五条の十三第一項の規定は、法人が施行日以後に行う同項に規定する所有隣接土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の十三第一項に規定する所有隣接土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4231-82/art-56/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-56/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-56/par-6
The provisions of Article 65-13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of owned adjacent land, etc. prescribed in that paragraph that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of owned adjacent land, etc. prescribed in Article 65-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.
machine translation, not official
### 第五十七条（国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates
caption: machine translation, not official
suppl-4231-82/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-57
**第一項** 新租税特別措置法第六十六条の四第二項の規定は、法人の平成二十三年十月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4231-82/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-57/par-1
The provisions of Article 66-4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after October 1, 2011, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date.
machine translation, not official
### 第五十八条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations
caption: machine translation, not official
suppl-4231-82/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-58
**第一項** 新租税特別措置法第六十六条の六第三項及び第四項の規定は、同条第一項各号に掲げる内国法人の平成二十三年四月一日以後に終了する事業年度に係る同項に規定する課税対象金額を計算する場合の同条第三項に規定する適用対象金額（当該内国法人に係る同項に規定する特定外国子会社等の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）及び当該内国法人の平成二十三年四月一日以後に終了する事業年度に係る同条第四項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額（当該内国法人に係る同項に規定する特定外国子会社等の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）について適用し、旧租税特別措置法第六十六条の六第一項各号に掲げる内国法人の平成二十三年四月一日前に終了した事業年度に係る同項に規定する課税対象金額を計算する場合の同条第三項に規定する適用対象金額及び当該内国法人の同日前に終了した事業年度に係る同条第四項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額については、なお従前の例による。
suppl-4231-82/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-58/par-1
The provisions of Article 66-6, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to the applicable amount prescribed in paragraph (3) of that Article in calculating the taxable amount prescribed in paragraph (1) of that Article for a business year ending on or after April 1, 2011 of a domestic corporation listed in any of the items of that paragraph (limited to the amount pertaining to a business year beginning on or after April 1, 2010 of a specified foreign subsidiary, etc. prescribed in paragraph (3) of that Article pertaining to that domestic corporation) and to the partially applicable amount prescribed in paragraph (4) of that Article in calculating the partially taxable amount prescribed in that paragraph for a business year ending on or after April 1, 2011 of that domestic corporation (limited to the amount pertaining to a business year beginning on or after April 1, 2010 of a specified foreign subsidiary, etc. prescribed in that paragraph pertaining to that domestic corporation), and the provisions then in force continue to govern the applicable amount prescribed in Article 66-6, paragraph (3) of the Former Act on Special Measures Concerning Taxation in calculating the taxable amount prescribed in paragraph (1) of that Article for a business year ending before April 1, 2011 of a domestic corporation listed in any of the items of that paragraph and the partially applicable amount prescribed in paragraph (4) of that Article in calculating the partially taxable amount prescribed in that paragraph for a business year ending before that date of that domestic corporation.
machine translation, not official
### 第五十九条（特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of the Specified Foreign Corporations of a Domestic Corporation That Is a Specially-Related Shareholder, etc.
caption: machine translation, not official
suppl-4231-82/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-59
**第一項** 新租税特別措置法第六十六条の九の二第四項の規定は、同項に規定する特殊関係株主等である内国法人の平成二十三年四月一日以後に終了する事業年度に係る同項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額（当該内国法人に係る同項に規定する特定外国法人の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）について適用し、旧租税特別措置法第六十六条の九の二第四項に規定する特殊関係株主等である内国法人の平成二十三年四月一日前に終了した事業年度に係る同項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額については、なお従前の例による。
suppl-4231-82/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-59/par-1
The provisions of Article 66-9-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in that paragraph in calculating the partially taxable amount prescribed in that paragraph for a business year ending on or after April 1, 2011 of a domestic corporation that is a specially-related shareholder, etc. prescribed in that paragraph (limited to the amount pertaining to a business year beginning on or after April 1, 2010 of a specified foreign corporation prescribed in that paragraph pertaining to that domestic corporation), and the provisions then in force continue to govern the partially applicable amount prescribed in Article 66-9-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation in calculating the partially taxable amount prescribed in that paragraph for a business year ending before April 1, 2011 of a domestic corporation that is a specially-related shareholder, etc. prescribed in that paragraph.
machine translation, not official
### 第六十条（認定特定非営利活動法人に対する寄附金の損金算入等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations
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suppl-4231-82/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-60
**第一項** 新租税特別措置法第六十六条の十一の二第九項の規定は、同条第五項の規定により施行日以後に認定を取り消された法人の施行日以後に開始する事業年度において支出する金額について適用する。
suppl-4231-82/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-60/par-1
The provisions of Article 66-11-2, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to amounts disbursed in a business year beginning on or after the Effective Date by a corporation whose certification has been revoked on or after the Effective Date pursuant to paragraph (5) of that Article.
machine translation, not official
### 第六十一条（中小企業者等以外の法人の欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses of Corporations Other Than Small and Medium Sized Enterprises, etc.
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suppl-4231-82/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-61
**第一項** 新租税特別措置法第六十六条の十三第一項（第一号に係る部分に限る。）の規定は、法人の平成二十三年四月一日以後に開始する事業年度（施行日前に終了する事業年度を除く。）において生じた欠損金額について適用し、法人の同年四月一日前に開始した事業年度（同日以後に開始し、かつ、施行日前に終了する事業年度を含む。）において生じた欠損金額については、なお従前の例による。
suppl-4231-82/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-61/par-1
The provisions of Article 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to the amount of loss incurred in a business year of a corporation beginning on or after April 1, 2011 (excluding a business year ending before the Effective Date), and the provisions then in force continue to govern the amount of loss incurred in a business year of a corporation that began before April 1 of that year (including a business year beginning on or after that date and ending before the Effective Date).
machine translation, not official
### 第六十二条（農業生産法人の肉用牛の売却に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Sale of Beef Cattle by Agricultural Production Corporations
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suppl-4231-82/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-62
**第一項** 新租税特別措置法第六十七条の三の規定は、法人の平成二十四年四月一日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、法人の同日前に開始し、かつ、同日以後に終了する事業年度における同条の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 （その売却した肉用牛が、財務省令 （平成二十四年四月一日から当該事業年度終了の日までの期間内にその売却した肉用牛が財務省令
とし、財務省令 とし、その売却した肉用牛が財務省令
（当該売却をした日を含む事業年度 （当該事業年度開始の日から平成二十四年三月三十一日までの期間（以下この項において「従前期間」という。）及び同年四月一日から当該事業年度終了の日までの期間（以下この項において「経過期間」という。）
が千五百頭 が二千頭に当該従前期間の月数を乗じてこれを十二で除して計算した頭数と千五百頭に当該経過期間の月数を乗じてこれを十二で除して計算した頭数とを合計した頭数
、千五百頭 、当該従前期間及び経過期間内の当該免税対象飼育牛に該当する肉用牛の頭数の合計のうち当該合計した頭数
第五項 事業年度が 事業年度（平成二十四年四月一日前に開始し、かつ、同日以後に終了する事業年度を除く。）が
第六項 前項 現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第六十二条の規定により読み替えられた第一項
suppl-4231-82/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-62/par-1
The provisions of Article 67-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after April 1, 2012, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before that date. In this case, with regard to the application of the provisions of that Article in a business year of a corporation that begins before that date and ends on or after that date, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Paragraph (1) (where the beef cattle sold are, by Order of the Ministry of Finance (where the beef cattle sold within the period from April 1, 2012 to the end of that business year are, by Order of the Ministry of Finance
and, by Order of the Ministry of Finance and, where the beef cattle sold are, by Order of the Ministry of Finance
(the business year that includes the day of that sale (the period from the first day of that business year to March 31, 2012 (hereinafter referred to as the "prior period" in this paragraph) and the period from April 1 of that year to the end of that business year (hereinafter referred to as the "transitional period" in this paragraph)
1,500 head the number of head obtained by adding together the number of head calculated by multiplying 2,000 head by the number of months in that prior period and dividing the result by 12 and the number of head calculated by multiplying 1,500 head by the number of months in that transitional period and dividing the result by 12
, 1,500 head , the number of head so added together, out of the total number of head of beef cattle that are tax-exempt raised cattle within that prior period and transitional period
Paragraph (5) the business year the business year (excluding a business year that begins before April 1, 2012 and ends on or after that date)
Paragraph (6) the preceding paragraph paragraph (1) as replaced pursuant to Article 62 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011)
machine translation, not official
### 第六十三条（振替国債の利子等の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Interest and Similar Income from Book-Entry Government Bonds
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suppl-4231-82/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-63
**第一項** 新租税特別措置法第六十七条の十七第七項及び第八項の規定は、同条第七項に規定する外国金融機関等が施行日以後に開始する同項に規定する債券現先取引又は証券貸借取引につき支払を受ける同項に規定する特定利子及び貸借料等について適用し、旧租税特別措置法第六十七条の十七第七項に規定する外国金融機関等に該当する外国法人が施行日前に開始した同項に規定する債券現先取引につき支払を受ける同項に規定する特定利子については、なお従前の例による。
suppl-4231-82/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-63/par-1
The provisions of Article 67-17, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to specified interest and lending fees, etc. prescribed in paragraph (7) of that Article that a foreign financial institution, etc. prescribed in that paragraph receives on a bond transaction with a repurchase/resale agreement or a securities lending transaction prescribed in that paragraph that it begins on or after the Effective Date, and the provisions then in force continue to govern specified interest prescribed in that paragraph that a foreign corporation falling under the category of a foreign financial institution, etc. prescribed in Article 67-17, paragraph (7) of the Former Act on Special Measures Concerning Taxation receives on a bond transaction with a repurchase/resale agreement prescribed in that paragraph that it began before the Effective Date.
machine translation, not official
### 第六十四条（農林中央金庫の合併等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Mergers, etc. of the Norinchukin Bank
caption: machine translation, not official
suppl-4231-82/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-64
**第一項** 旧租税特別措置法第六十八条の二第二項に規定する法人が施行日前に行った同項に規定する共同事業現物出資については、なお従前の例による。
suppl-4231-82/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-64/par-1
The provisions then in force continue to govern a joint business capital contribution in kind prescribed in Article 68-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation prescribed in that paragraph carried out before the Effective Date.
machine translation, not official
### 第六十五条（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load
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suppl-4231-82/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-65
**第一項** 新租税特別措置法第六十八条の十の二の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー環境負荷低減推進設備等について適用する。
suppl-4231-82/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-65/par-1
The provisions of Article 68-10-2 of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date.
machine translation, not official
### 第六十六条（連結法人が国際戦略総合特別区域において機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in an International Strategic Comprehensive Special Zone
caption: machine translation, not official
suppl-4231-82/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-66
**第一項** 新租税特別措置法第六十八条の十五の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十一号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第六十八条の十五第一項に規定する特定機械装置等について適用する。
suppl-4231-82/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-66/par-1
The provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in Article 68-15, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
machine translation, not official
### 第六十七条（連結法人の雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased
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suppl-4231-82/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-67
**第一項** 新租税特別措置法第六十八条の十五の二の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この条及び附則第七十一条において同じ。）が平成二十三年四月一日以後に開始する連結事業年度（連結親法人事業年度が施行日前に終了する連結事業年度を除く。）分の法人税について適用する。
suppl-4231-82/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-67/par-1
The provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this Article and Article 71 of the Supplementary Provisions) begins on or after April 1, 2011 (excluding consolidated business years whose consolidated parent corporation business year ends before the Effective Date).
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### 第六十八条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
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suppl-4231-82/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68
**第一項** 新租税特別措置法第六十八条の十六第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十六第一項に規定する特定設備等については、なお従前の例による。
suppl-4231-82/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-1
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
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**第二項** 新租税特別措置法第六十八条の十七第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する研究施設について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十七第一項に規定する研究施設については、なお従前の例による。
suppl-4231-82/art-68/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-2
The provisions of Article 68-17, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 68-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
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**第三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十九第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4231-82/art-68/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-3
The provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 68-19, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
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**第四項** 新租税特別措置法第六十八条の二十四第一項の規定は、連結親法人が施行日以後に取得等をする同項に規定する共同利用施設について適用し、連結親法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十四第一項に規定する共同利用施設については、なお従前の例による。
suppl-4231-82/art-68/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-4
The provisions of Article 68-24, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to jointly used facilities prescribed in that paragraph for which a consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities prescribed in Article 68-24, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation made an acquisition, etc. before the Effective Date.
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**第五項** 新租税特別措置法第六十八条の二十六の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十二号に定める日以後に取得等をする新租税特別措置法第六十八条の二十六第一項に規定する特定高度通信設備について適用する。
suppl-4231-82/art-68/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-5
The provisions of Article 68-26 of the New Act on Special Measures Concerning Taxation apply to specified advanced telecommunications equipment prescribed in Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.
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**第六項** 新租税特別措置法第六十八条の二十九第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の二十九第一項に規定する医療用機器等については、なお従前の例による。
suppl-4231-82/art-68/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-6
The provisions of Article 68-29, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 68-29, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
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**第七項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は建設をした旧租税特別措置法第六十八条の二十九第二項に規定する特定増改築施設については、なお従前の例による。
suppl-4231-82/art-68/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-7
The provisions then in force continue to govern specified extension or renovation facilities prescribed in Article 68-29, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date.
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**第八項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は建設をした旧租税特別措置法第六十八条の二十九第三項に規定する建替え病院用等建物については、なお従前の例による。
suppl-4231-82/art-68/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-8
The provisions then in force continue to govern replacement hospital buildings, etc. prescribed in Article 68-29, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date.
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**第九項** 新租税特別措置法第六十八条の三十一の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4231-82/art-68/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-9
The provisions of Article 68-31 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date.
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**第十項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の三十一第二項に規定する障害者対応設備等については、なお従前の例による。
suppl-4231-82/art-68/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-10
The provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 68-31, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
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**第十一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の三十三第一項に規定する事業所内託児施設等については、同条の規定は、なおその効力を有する。
suppl-4231-82/art-68/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-11
With regard to in-house childcare facilities, etc. prescribed in Article 68-33, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions of that Article remain in force.
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**第十二項** 新租税特別措置法第六十八条の三十四の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第九号に定める日以後に取得又は新築をする新租税特別措置法第六十八条の三十四第一項に規定するサービス付き高齢者向け賃貸住宅について適用する。
suppl-4231-82/art-68/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-12
The provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in Article 68-34, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.
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**第十三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第九号に定める日前に取得又は新築をした旧租税特別措置法第六十八条の三十四第一項に規定する高齢者向け優良賃貸住宅については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第四十七条第一項」とあるのは、「現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第五十三条第十三項の規定によりなおその効力を有するものとされる同法第十七条の規定による改正前の租税特別措置法第四十七条第一項」とする。
suppl-4231-82/art-68/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-13
With regard to good-quality rental housing for the elderly prescribed in Article 68-34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the date specified in Article 1, item (ix) of the Supplementary Provisions, the provisions of that Article remain in force. In such a case, the phrase "Article 47, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011), which remains in force pursuant to the provisions of Article 53, paragraph (13) of the Supplementary Provisions of that Act".
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**第十四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十五第三項第三号に掲げる建築物については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第四十七条の二第一項」とあるのは、「現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第五十三条第十四項の規定によりなおその効力を有するものとされる同法第十七条の規定による改正前の租税特別措置法第四十七条の二第一項」とする。
suppl-4231-82/art-68/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-14
With regard to buildings listed in Article 68-35, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning that item) remain in force. In such a case, the phrase "Article 47-2, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011), which remains in force pursuant to the provisions of Article 53, paragraph (14) of the Supplementary Provisions of that Act".
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**第十五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に支出した旧租税特別措置法第六十八条の三十八第一項に規定する植林費については、なお従前の例による。
suppl-4231-82/art-68/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-15
The provisions then in force continue to govern planting expenses prescribed in Article 68-38, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation disbursed before the Effective Date.
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### 第六十九条（国際戦略総合特別区域における連結法人である指定特定事業法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation for Designated Specified Business Corporations That Are Consolidated Corporations in International Strategic Comprehensive Special Zones
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suppl-4231-82/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-69
**第一項** 新租税特別措置法第六十八条の六十三の二の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の附則第一条第十一号に定める日以後に終了する連結事業年度分の法人税について適用する。
suppl-4231-82/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-69/par-1
The provisions of Article 68-63-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
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### 第七十条（連結法人である認定研究開発事業法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation for Certified Research and Development Business Corporations, etc. That Are Consolidated Corporations
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suppl-4231-82/art-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-70
**第一項** 新租税特別措置法第六十八条の六十三の三の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の附則第一条第十号に定める日以後に終了する連結事業年度分の法人税について適用する。
suppl-4231-82/art-70/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-70/par-1
The provisions of Article 68-63-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the date specified in Article 1, item (x) of the Supplementary Provisions, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
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### 第七十一条（連結法人の交際費等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. of Consolidated Corporations from Deductible Expenses
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suppl-4231-82/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-71
**第一項** 新租税特別措置法第六十八条の六十六第一項の規定は、連結法人の連結親法人事業年度が平成二十三年四月一日以後に開始する連結事業年度（連結親法人事業年度が施行日前に終了する連結事業年度を除く。）分の法人税について適用し、連結法人の連結親法人事業年度が同年四月一日前に開始した連結事業年度（連結親法人事業年度が同日以後に開始し、かつ、施行日前に終了する連結事業年度を含む。）分の法人税については、なお従前の例による。
suppl-4231-82/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-71/par-1
The provisions of Article 68-66, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year begins on or after April 1, 2011 (excluding consolidated business years whose consolidated parent corporation business year ends before the Effective Date), and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year began before April 1 of that year (including consolidated business years whose consolidated parent corporation business year began on or after that date and ends before the Effective Date).
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### 第七十二条（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Consolidated Corporations
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suppl-4231-82/art-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-72
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十第一項（旧租税特別措置法第六十四条第一項第四号に係る部分に限る。）に規定する資産の譲渡に係る法人税については、なお従前の例による。
suppl-4231-82/art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-72/par-1
The provisions then in force continue to govern corporation tax on a transfer of assets prescribed in Article 68-70, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning Article 64, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の七十五第一項（新租税特別措置法第六十五条の四第一項第十四号の二に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十一号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4231-82/art-72/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-72/par-2
The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xiv)-2 of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第一号又は第十号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得をする同表の第一号又は第十号の下欄に掲げる資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得をした旧租税特別措置法第六十八条の七十八第一項の表の第一号又は第十九号の下欄に掲げる資産については、なお従前の例による。
suppl-4231-82/art-72/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-72/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-72/par-3
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) or (x) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of item (i) or (x) of that table that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of item (i) or (xix) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.
machine translation, not official
**第四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十八第一項の表の第二号から第四号まで、第八号、第十一号から第十三号まで、第十六号又は第十八号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4231-82/art-72/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-72/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-72/par-4
The provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of items (ii) through (iv), (viii), (xi) through (xiii), (xvi) or (xviii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第二号、第四号又は第五号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う同表の第二号、第四号又は第五号の上欄に掲げる資産の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十八第一項の表の第五号、第七号又は第九号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4231-82/art-72/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-72/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-72/par-5
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii), (iv) or (v) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of assets listed in the left-hand column of item (ii), (iv) or (v) of that table that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of item (v), (vii) or (ix) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の八十四第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う同項に規定する所有隣接土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の八十四第一項に規定する所有隣接土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4231-82/art-72/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-72/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-72/par-6
The provisions of Article 68-84, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of owned adjacent land, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of owned adjacent land, etc. prescribed in Article 68-84, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
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### 第七十三条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions of Consolidated Corporations with Foreign Affiliates
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suppl-4231-82/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-73
**第一項** 新租税特別措置法第六十八条の八十八第二項の規定は、連結法人の平成二十三年十月一日以後に開始する連結事業年度分の法人税について適用し、連結法人の同日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4231-82/art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-73/par-1
The provisions of Article 68-88, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation beginning on or after October 1, 2011, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation that began before that date.
machine translation, not official
### 第七十四条（連結法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Consolidated Corporations
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suppl-4231-82/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-74
**第一項** 新租税特別措置法第六十八条の九十第三項及び第四項の規定は、同条第一項各号に掲げる連結法人の平成二十三年四月一日以後に終了する連結事業年度に係る同項に規定する個別課税対象金額を計算する場合の同条第三項に規定する適用対象金額（当該連結法人に係る同項に規定する特定外国子会社等の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）及び当該連結法人の平成二十三年四月一日以後に終了する連結事業年度に係る同条第四項に規定する個別部分課税対象金額を計算する場合の同項に規定する部分適用対象金額（当該連結法人に係る同項に規定する特定外国子会社等の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）について適用し、旧租税特別措置法第六十八条の九十第一項各号に掲げる連結法人の平成二十三年四月一日前に終了した連結事業年度に係る同項に規定する個別課税対象金額を計算する場合の同条第三項に規定する適用対象金額及び当該連結法人の同日前に終了した連結事業年度に係る同条第四項に規定する個別部分課税対象金額を計算する場合の同項に規定する部分適用対象金額については、なお従前の例による。
suppl-4231-82/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-74/par-1
The provisions of Article 68-90, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to the applicable amount prescribed in paragraph (3) of that Article in calculating the individually taxable amount prescribed in paragraph (1) of that Article for a consolidated business year, ending on or after April 1, 2011, of a consolidated corporation listed in any of the items of that paragraph (limited to the amount for a business year, beginning on or after April 1, 2010, of a specified foreign subsidiary, etc. prescribed in that paragraph pertaining to that consolidated corporation), and to the partially applicable amount prescribed in paragraph (4) of that Article in calculating the individually partially taxable amount prescribed in that paragraph for a consolidated business year, ending on or after April 1, 2011, of that consolidated corporation (limited to the amount for a business year, beginning on or after April 1, 2010, of a specified foreign subsidiary, etc. prescribed in that paragraph pertaining to that consolidated corporation), and the provisions then in force continue to govern the applicable amount prescribed in paragraph (3) of that Article in calculating the individually taxable amount prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a consolidated business year, which ended before April 1, 2011, of a consolidated corporation listed in any of the items of that paragraph, and the partially applicable amount prescribed in paragraph (4) of that Article in calculating the individually partially taxable amount prescribed in that paragraph for a consolidated business year of that consolidated corporation which ended before that date.
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### 第七十五条（特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Consolidated Corporations That Are Specially Related Shareholders, etc.
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suppl-4231-82/art-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-75
**第一項** 新租税特別措置法第六十八条の九十三の二第四項の規定は、同項に規定する特殊関係株主等である連結法人の平成二十三年四月一日以後に終了する連結事業年度に係る同項に規定する個別部分課税対象金額を計算する場合の同項に規定する部分適用対象金額（当該連結法人に係る同項に規定する特定外国法人の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）について適用し、旧租税特別措置法第六十八条の九十三の二第四項に規定する特殊関係株主等である連結法人の平成二十三年四月一日前に終了した連結事業年度に係る同項に規定する個別部分課税対象金額を計算する場合の同項に規定する部分適用対象金額については、なお従前の例による。
suppl-4231-82/art-75/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-75/par-1
The provisions of Article 68-93-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in that paragraph in calculating the individually partially taxable amount prescribed in that paragraph for a consolidated business year, ending on or after April 1, 2011, of a consolidated corporation that is a specially related shareholder, etc. prescribed in that paragraph (limited to the amount for a business year, beginning on or after April 1, 2010, of a specified foreign corporation prescribed in that paragraph pertaining to that consolidated corporation), and the provisions then in force continue to govern the partially applicable amount prescribed in that paragraph in calculating the individually partially taxable amount prescribed in that paragraph for a consolidated business year, which ended before April 1, 2011, of a consolidated corporation that is a specially related shareholder, etc. prescribed in Article 68-93-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
### 第七十六条（中小企業者等以外の連結親法人の欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refund by Carryback of Losses to Consolidated Parent Corporations Other Than Small and Medium Sized Enterprises, etc.
caption: machine translation, not official
suppl-4231-82/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-76
**第一項** 新租税特別措置法第六十八条の九十八第一項（第一号に係る部分に限る。）の規定は、連結親法人の平成二十三年四月一日以後に開始する連結事業年度（施行日前に終了する連結事業年度を除く。）において生じた連結欠損金額について適用し、連結親法人の同年四月一日前に開始した連結事業年度（同日以後に開始し、かつ、施行日前に終了する連結事業年度を含む。）において生じた連結欠損金額については、なお従前の例による。
suppl-4231-82/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-76/par-1
The provisions of Article 68-98, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to the amount of consolidated loss incurred in a consolidated business year of a consolidated parent corporation beginning on or after April 1, 2011 (excluding a consolidated business year ending before the Effective Date), and the provisions then in force continue to govern the amount of consolidated loss incurred in a consolidated business year of a consolidated parent corporation that began before April 1 of that year (including a consolidated business year that began on or after that date and ends before the Effective Date).
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### 第七十七条（連結法人である農業生産法人の肉用牛の売却に係る連結所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Consolidated Income from the Sale of Beef Cattle by Agricultural Production Corporations That Are Consolidated Corporations
caption: machine translation, not official
suppl-4231-82/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-77
**第一項** 新租税特別措置法第六十八条の百一の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の平成二十四年四月一日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同日前に終了した連結事業年度分の法人税については、なお従前の例による。この場合において、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同日前に開始し、かつ、同日以後に終了する連結事業年度における同条の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 （その売却した肉用牛が、財務省令 （平成二十四年四月一日から当該連結事業年度終了の日までの期間内にその売却した肉用牛が財務省令
とし、財務省令 とし、その売却した肉用牛が財務省令
（当該売却をした日を含む連結事業年度 （当該連結事業年度開始の日から平成二十四年三月三十一日までの期間（以下この項において「従前期間」という。）及び同年四月一日から当該連結事業年度終了の日までの期間（以下この項において「経過期間」という。）
が千五百頭 が二千頭に当該従前期間の月数を乗じてこれを十二で除して計算した頭数と千五百頭に当該経過期間の月数を乗じてこれを十二で除して計算した頭数とを合計した頭数
、千五百頭 、当該従前期間及び経過期間内の当該免税対象飼育牛に該当する肉用牛の頭数の合計のうち当該合計した頭数
第四項 連結事業年度が 連結事業年度（平成二十四年四月一日前に開始し、かつ、同日以後に終了する連結事業年度を除く。）が
第五項 前項 現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第七十七条の規定により読み替えられた第一項
suppl-4231-82/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-77/par-1
The provisions of Article 68-101 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after April 1, 2012, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before that date, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation. In such a case, with regard to the application of the provisions of that Article in a consolidated business year, which began before that date and ends on or after that date, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) (where the beef cattle sold, under Order of the Ministry of Finance (where, within the period from April 1, 2012 to the end of that consolidated business year, the beef cattle sold, under Order of the Ministry of Finance
and, under Order of the Ministry of Finance and where the beef cattle sold, under Order of the Ministry of Finance
(the consolidated business year that includes the date of that sale (the period from the date of commencement of that consolidated business year to March 31, 2012 (hereinafter referred to as the "prior period" in this paragraph) and the period from April 1 of that year to the end of that consolidated business year (hereinafter referred to as the "transitional period" in this paragraph)
1,500 head the number of head obtained by adding together the number of head calculated by multiplying 2,000 head by the number of months in that prior period and dividing the result by 12 and the number of head calculated by multiplying 1,500 head by the number of months in that transitional period and dividing the result by 12
, 1,500 head , out of the total number of head of beef cattle that are tax-exempt raised cattle within that prior period and transitional period, the number of head so added together
Paragraph (4) consolidated business year consolidated business year (excluding a consolidated business year that began before April 1, 2012 and ends on or after that date)
Paragraph (5) the preceding paragraph paragraph (1) as the terms and phrases therein are deemed to be replaced pursuant to the provisions of Article 77 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011)
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### 第七十八条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4231-82/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-78
**第一項** 新租税特別措置法第七十条の二第一項及び第二項並びに第七十条の三第一項及び第三項の規定は、平成二十三年一月一日以後の贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得をする財産に係る贈与税について適用し、同日前に贈与により取得をした財産に係る贈与税については、なお従前の例による。
suppl-4231-82/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-78/par-1
The provisions of Article 70-2, paragraphs (1) and (2) and Article 70-3, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 2011, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.
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**第二項** 新租税特別措置法第七十条の七、第七十条の七の二、第七十条の七の四及び第七十条の八の二第一項の規定は、施行日以後に相続若しくは遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）又は贈与により取得をする新租税特別措置法第七十条の七第二項第二号に規定する非上場株式等に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得をした旧租税特別措置法第七十条の七第二項第二号に規定する非上場株式等に係る相続税又は贈与税については、なお従前の例による。
suppl-4231-82/art-78/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-78/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-78/par-2
The provisions of Articles 70-7, 70-7-2 and 70-7-4 and Article 70-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation that are acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) or by gift on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation that were acquired by inheritance or bequest or by gift before the Effective Date.
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**第三項** 所得税法等の一部を改正する法律（平成二十一年法律第十三号）第五条の規定による改正前の租税特別措置法第七十条の三の三第五項又は第七十条の三の四第三項の規定によるこれらの規定に規定する修正申告書をその提出期限（附則第一条第一号に定める日以後に到来するものに限る。）までに提出しなかった者に対する新租税特別措置法第七十条の十三の規定の適用については、同条第一項中「又は第七十条の三第四項」とあるのは、「、第七十条の三第四項又は所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十四条第六項の規定によりなお従前の例によることとされる場合における同法第五条の規定による改正前の租税特別措置法第七十条の三の三第五項若しくは第七十条の三の四第三項」とする。
suppl-4231-82/art-78/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-78/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-78/par-3
With regard to the application of the provisions of Article 70-13 of the New Act on Special Measures Concerning Taxation to a person who did not file, by its filing deadline (limited to one that arrives on or after the date specified in Article 1, item (i) of the Supplementary Provisions), the amended return prescribed in Article 70-3-3, paragraph (5) or Article 70-3-4, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) pursuant to those provisions, the phrase "or Article 70-3, paragraph (4)" in paragraph (1) of that Article is deemed to be replaced with ", Article 70-3, paragraph (4), or Article 70-3-3, paragraph (5) or Article 70-3-4, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 64, paragraph (6) of the Supplementary Provisions of that Act".
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### 第七十九条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4231-82/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-79
**第一項** 旧租税特別措置法第七十六条に規定する特定農業法人が、施行日以前に同条に規定する農地の取得をした場合における当該農地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4231-82/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-79/par-1
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of farmland prescribed in Article 76 of the Former Act on Special Measures Concerning Taxation in the case where a specified agricultural corporation prescribed in that Article acquired that farmland on or before the Effective Date.
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**第二項** 旧租税特別措置法第七十七条第二項に規定する農業を営む者が、施行日以前に同項に規定する農地利用集積円滑化事業により同項の土地の取得をした場合における当該土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4231-82/art-79/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-79/par-2
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of the land referred to in Article 77, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a person engaged in agriculture prescribed in that paragraph acquired that land through a farmland use consolidation facilitation project prescribed in that paragraph on or before the Effective Date.
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**第三項** 新租税特別措置法第七十八条第一項又は第二項の規定は、施行日の翌日以後にこれらの規定に規定する債権を担保するために受けるこれらの規定に規定する抵当権の設定の登記又は登録に係る登録免許税について適用し、同日前に旧租税特別措置法第七十八条第一項又は第二項に規定する債権を担保するために受けるこれらの規定に規定する抵当権の設定の登記又は登録に係る登録免許税については、なお従前の例による。
suppl-4231-82/art-79/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-79/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-79/par-3
The provisions of Article 78, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration or recording of the creation of a mortgage prescribed in those provisions that is received on or after the day following the Effective Date to secure a claim prescribed in those provisions, and the provisions then in force continue to govern registration and license tax on the registration or recording of the creation of a mortgage prescribed in those provisions that is received before that date to secure a claim prescribed in Article 78, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation.
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**第四項** 施行日以前に旧租税特別措置法第七十九条に規定する認定がされた場合における同条各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4231-82/art-79/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-79/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-79/par-4
The provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 79 of the Former Act on Special Measures Concerning Taxation in the case where the certification prescribed in that Article was given on or before the Effective Date.
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**第五項** 施行日以前に旧租税特別措置法第八十三条第二項に規定する国土交通大臣の認定を受けた場合における同項に規定する整備事業区域内の土地の所有権の移転の登記、同条第三項に規定する建築物の所有権の保存の登記又は同条第四項の認定民間都市再生整備事業計画に従って建築された建築物の敷地の用に供されている土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4231-82/art-79/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-79/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-79/par-5
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land within the improvement project area prescribed in Article 83, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the registration of preservation of ownership of a building prescribed in paragraph (3) of that Article, or the registration of transfer of ownership of land used as the site of a building constructed in accordance with the certified private urban renaissance improvement project plan referred to in paragraph (4) of that Article, in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in paragraph (2) of that Article was obtained on or before the Effective Date.
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**第六項** 旧租税特別措置法第八十三条の二第一項に規定する特定目的会社が、施行日以前に取得をした指名金銭債権に係る同項に規定する不動産の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4231-82/art-79/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-79/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-79/par-6
The provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property prescribed in Article 83-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to nominative monetary claims that a special purpose company prescribed in that paragraph acquired on or before the Effective Date.
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**第七項** 新租税特別措置法第八十四条の五の規定は、施行日の翌日以後に電子情報処理組織を使用して同条第一項各号に掲げる登記の申請を行う場合における当該登記に係る登録免許税について適用し、同日前に電子情報処理組織を使用して旧租税特別措置法第八十四条の五各号に掲げる登記の申請を行った場合における当該登記に係る登録免許税については、なお従前の例による。
suppl-4231-82/art-79/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-79/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-79/par-7
The provisions of Article 84-5 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on a registration in the case where an application for a registration listed in any of the items of paragraph (1) of that Article is filed using an electronic data processing system on or after the day following the Effective Date, and the provisions then in force continue to govern registration and license tax on a registration in the case where an application for a registration listed in any of the items of Article 84-5 of the Former Act on Special Measures Concerning Taxation was filed using an electronic data processing system before that date.
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### 第八十条（航空機燃料税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Aviation Fuel Tax
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suppl-4231-82/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80
**第一項** 新租税特別措置法第九十条の八から第九十条の九までの規定は、平成二十三年四月一日から適用し、同日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。
suppl-4231-82/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-1
The provisions of Articles 90-8 through 90-9 of the New Act on Special Measures Concerning Taxation apply from April 1, 2011, and the provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before that date.
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**第二項** 新租税特別措置法第九十条の八に規定する航空機が平成二十三年四月一日以後最初に航行する時（以下この項において「初回航行時」という。）において、当該航空機に航空機燃料税法第十一条又は旧租税特別措置法第九十条の八第一項若しくは第九十条の九第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、初回航行時（初回航行時が施行日前である場合には、施行日）に、当該航空機が初回航行時に現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、初回航行時における当該航空機の次の各号に掲げる区分に応じ、当該各号に定める法律の規定に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。
suppl-4231-82/art-80/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-2
Where, at the time an aircraft prescribed in Article 90-8 of the New Act on Special Measures Concerning Taxation first flies on or after April 1, 2011 (hereinafter referred to as the "time of first flight" in this paragraph), there exists in that aircraft aviation fuel on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in Article 11 of the Aviation Fuel Tax Act or Article 90-8, paragraph (1) or Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at the time of first flight (or, if the time of first flight is before the Effective Date, on the Effective Date) at the place where that aircraft is located at the time of first flight, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in the provisions of the Act specified in each of the following items according to the category of that aircraft at the time of first flight listed in that item is deemed to have been loaded onto that aircraft:
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**一** 新租税特別措置法第九十条の八の二第二項に規定する一般国内航空機である航空機 新租税特別措置法第九十条の八
suppl-4231-82/art-80/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-80/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-2/item-1
an aircraft that is a general domestic aircraft prescribed in Article 90-8-2, paragraph (2) of the New Act on Special Measures Concerning Taxation: Article 90-8 of the New Act on Special Measures Concerning Taxation;
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**二** 新租税特別措置法第九十条の八の二第一項に規定する沖縄路線航空機である航空機 新租税特別措置法第九十条の八の二第一項
suppl-4231-82/art-80/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-80/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-2/item-2
an aircraft that is an aircraft on Okinawa routes prescribed in Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation: Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation;
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**三** 新租税特別措置法第九十条の九第一項に規定する特定離島路線航空機である航空機 新租税特別措置法第九十条の九第一項
suppl-4231-82/art-80/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-80/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-2/item-3
an aircraft that is an aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation: Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation.
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**第三項** 平成二十三年四月一日から施行日の前日までの間に同月分以後の航空機燃料税につき航空機燃料税法第十四条第一項又は第二項の規定による申告書を提出した者及び同月一日から施行日の前日までの間に同月分以後の航空機燃料税につき国税通則法第二十五条の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき同月一日から施行日の前日までの間に同法第十九条第三項に規定する修正申告書の提出又は同法第二十四条若しくは第二十六条の規定による更正があった場合には、その申告又は更正後の事項）につき、新租税特別措置法第九十条の八から第九十条の九までの規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、施行日から起算して一年を経過する日までに、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。
suppl-4231-82/art-80/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-80/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-3
A person who, during the period from April 1, 2011 to the day before the Effective Date, filed a return under the provisions of Article 14, paragraph (1) or (2) of the Aviation Fuel Tax Act for aviation fuel tax for that month or any subsequent month, and a person who, during the period from the first day of that month to the day before the Effective Date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes for aviation fuel tax for that month or any subsequent month, may, if any matter stated in that return or any matter pertaining to that determination (or, if, during the period from the first day of that month to the day before the Effective Date, an amended return prescribed in Article 19, paragraph (3) of that Act was filed or a reassessment under the provisions of Article 24 or 26 of that Act was made with regard to those matters, the matters after that filing or reassessment) is to be changed as a result of the application of the provisions of Articles 90-8 through 90-9 of the New Act on Special Measures Concerning Taxation, file with the district director, with regard to the matter that is to be changed, a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes by the day on which one year has elapsed counting from the Effective Date.
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**第四項** 前三項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
suppl-4231-82/art-80/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-80/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-4
Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of those provisions are specified by Cabinet Order.
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### 第八十一条（特別還付金の支給に関する経過措置） — Transitional Measures Concerning Payment of Special Refunds
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suppl-4231-82/art-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-81
**第一項** 平成二十四年一月一日以後に新租税特別措置法第九十七条の二第十項第一号イに規定する特別還付金支払決定日がある場合における同項（同号イに係る部分に限る。）の規定の適用については、同号イ中「であつて、かつ」とあるのは「である場合において」と、「金額である場合には」とあるのは「金額であるときは」と、「を除く。）」とあるのは「を除く。）とし、当該還付金の額の基礎となる金額が所得税法第百二十条第一項第六号又は第百二十三条第二項第七号に掲げる金額に相当する金額であるときは、現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）第一条の規定による改正前の所得税法第百五十九条第四項の規定による期間の日数とする。」とする。
suppl-4231-82/art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-81/par-1
With regard to the application of the provisions of Article 97-2, paragraph (10) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i), (a) of that paragraph) in the case where the special refund payment decision date prescribed in item (i), (a) of that paragraph falls on or after January 1, 2012, the phrase "and also" in item (i), (a) is deemed to be replaced with "in the case where it is", the phrase "if it is an amount" with "when it is an amount", and the phrase "excluding)" with "excluding), and when the amount serving as the basis for the amount of that refund is an amount equivalent to the amount listed in Article 120, paragraph (1), item (vi) or Article 123, paragraph (2), item (vii) of the Income Tax Act, it is the number of days of the period under the provisions of Article 159, paragraph (4) of the Income Tax Act before the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011)".
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### 第九十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4231-82/art-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-92
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4231-82/art-92/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-92/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第九十三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4231-82/art-93 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-93
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4231-82/art-93/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-93/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二三年八月三〇日法律第一〇五号
suppl-4231-105 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-105 · https://japanlaw.org/l/332AC0000000026/suppl-4231-105
### 第一条（施行期日） — Effective Date
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suppl-4231-105/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-105/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-105/art-1
**第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4231-105/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-105/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-105/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 第十条（構造改革特別区域法第十八条の改正規定を除く。）、第十二条、第十四条（地方自治法別表第一公営住宅法（昭和二十六年法律第百九十三号）の項及び道路法（昭和二十七年法律第百八十号）の項の改正規定に限る。）、第十六条（地方公共団体の財政の健全化に関する法律第二条及び第十三条の改正規定を除く。）、第五十九条、第六十五条（農地法第五十七条の改正規定に限る。）、第七十六条、第七十九条（特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律第十四条の改正規定に限る。）、第九十八条（公営住宅法第六条、第七条及び附則第二項の改正規定を除く。）、第九十九条（道路法第十七条、第十八条、第二十四条、第二十七条、第四十八条の四から第四十八条の七まで及び第九十七条の改正規定に限る。）、第百二条（道路整備特別措置法第三条、第四条、第八条、第十条、第十二条、第十四条及び第十七条の改正規定に限る。）、第百四条、第百十条（共同溝の整備等に関する特別措置法第二十六条の改正規定に限る。）、第百十四条、第百二十一条（都市再開発法第百三十三条の改正規定に限る。）、第百二十五条（公有地の拡大の推進に関する法律第九条の改正規定に限る。）、第百三十一条（大都市地域における住宅及び住宅地の供給の促進に関する特別措置法第百条の改正規定に限る。）、第百三十三条、第百四十一条、第百四十七条（電線共同溝の整備等に関する特別措置法第二十七条の改正規定に限る。）、第百四十九条（密集市街地における防災街区の整備の促進に関する法律第十三条、第二百七十七条、第二百九十一条、第二百九十三条から第二百九十五条まで及び第二百九十八条の改正規定に限る。）、第百五十三条、第百五十五条（都市再生特別措置法第四十六条、第四十六条の二及び第五十一条第一項の改正規定に限る。）、第百五十六条（マンションの建替えの円滑化等に関する法律第百二条の改正規定に限る。）、第百五十九条、第百六十条（地域における多様な需要に応じた公的賃貸住宅等の整備等に関する特別措置法第六条第二項及び第三項の改正規定、同条第五項の改正規定（「第二項第二号イ」を「第二項第一号イ」に改める部分に限る。）並びに同条第六項及び第七項の改正規定に限る。）、第百六十二条（高齢者、障害者等の移動等の円滑化の促進に関する法律第二十五条の改正規定（同条第七項中「ときは」を「場合において、次条第一項の協議会が組織されていないときは」に改め、「次条第一項の協議会が組織されている場合には協議会における協議を、同項の協議会が組織されていない場合には」を削る部分を除く。）並びに同法第三十二条、第三十九条及び第五十四条の改正規定に限る。）、第百六十三条、第百六十六条、第百六十七条、第百七十一条（廃棄物の処理及び清掃に関する法律第五条の五第二項第五号の改正規定に限る。）、第百七十五条及び第百八十六条（ポリ塩化ビフェニル廃棄物の適正な処理の推進に関する特別措置法第七条第二項第三号の改正規定に限る。）の規定並びに附則第三十三条、第五十条、第七十二条第四項、第七十三条、第八十七条（地方税法（昭和二十五年法律第二百二十六号）第五百八十七条の二及び附則第十一条の改正規定に限る。）、第九十一条（租税特別措置法（昭和三十二年法律第二十六号）第三十三条、第三十四条の三第二項第五号及び第六十四条の改正規定に限る。）、第九十二条（高速自動車国道法（昭和三十二年法律第七十九号）第二十五条の改正規定を除く。）、第九十三条、第九十五条、第百十一条、第百十三条、第百十五条及び第百十八条の規定 公布の日から起算して三月を経過した日
suppl-4231-105/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-105/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-105/art-1/par-1/item-1
the provisions of Article 10 (excluding the provisions amending Article 18 of the Act on Special Districts for Structural Reform), Article 12, Article 14 (limited to the provisions amending the row for the Act on Public Housing (Act No. 193 of 1951) and the row for the Road Act (Act No. 180 of 1952) in Appended Table 1 of the Local Autonomy Act), Article 16 (excluding the provisions amending Articles 2 and 13 of the Act on Assurance of Sound Financial Status of Local Governments), Article 59, Article 65 (limited to the provisions amending Article 57 of the Cropland Act), Article 76, Article 79 (limited to the provisions amending Article 14 of the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas), Article 98 (excluding the provisions amending Articles 6 and 7 and paragraph (2) of the Supplementary Provisions of the Act on Public Housing), Article 99 (limited to the provisions amending Articles 17, 18, 24, 27, 48-4 through 48-7 and 97 of the Road Act), Article 102 (limited to the provisions amending Articles 3, 4, 8, 10, 12, 14 and 17 of the Act on Special Measures concerning Road Construction and Improvement), Article 104, Article 110 (limited to the provisions amending Article 26 of the Act on Special Measures concerning Construction, etc. of Common Utility Ducts), Article 114, Article 121 (limited to the provisions amending Article 133 of the Urban Renewal Act), Article 125 (limited to the provisions amending Article 9 of the Act on Advancement of Expansion of Public Lands), Article 131 (limited to the provisions amending Article 100 of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts), Article 133, Article 141, Article 147 (limited to the provisions amending Article 27 of the Act on Special Measures concerning Preparation, etc. for Common-Use Cable Tunnel), Article 149 (limited to the provisions amending Articles 13, 277, 291, 293 through 295 and 298 of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts), Article 153, Article 155 (limited to the provisions amending Articles 46 and 46-2 and Article 51, paragraph (1) of the Act on Special Measures concerning Urban Reconstruction), Article 156 (limited to the provisions amending Article 102 of the Act on Facilitation of the Regeneration, etc. of Condominiums), Article 159, Article 160 (limited to the provisions amending Article 6, paragraphs (2) and (3), the provisions amending paragraph (5) of that Article (limited to the part replacing "paragraph (2), item (ii), (a)" with "paragraph (2), item (i), (a)"), and the provisions amending paragraphs (6) and (7) of that Article of the Act on Special Measures concerning the Improvement, etc. of Public Rental Housing, etc. Meeting Diverse Regional Needs), Article 162 (limited to the provisions amending Article 25 of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. (excluding the part replacing "when" in paragraph (7) of that Article with "in which case, when the council referred to in paragraph (1) of the following Article has not been organized" and deleting "through consultation at the council where the council referred to in paragraph (1) of the following Article has been organized, or, where the council referred to in that paragraph has not been organized,") and the provisions amending Articles 32, 39 and 54 of that Act), Article 163, Article 166, Article 167, Article 171 (limited to the provisions amending Article 5-5, paragraph (2), item (v) of the Act on Waste Management and Public Cleaning), Article 175, and Article 186 (limited to the provisions amending Article 7, paragraph (2), item (iii) of the Act on Special Measures concerning Promotion of Proper Treatment of Polychlorinated Biphenyl Waste), and the provisions of Article 33, Article 50, Article 72, paragraph (4), Article 73, Article 87 (limited to the provisions amending Article 587-2 and Article 11 of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950)), Article 91 (limited to the provisions amending Article 33, Article 34-3, paragraph (2), item (v) and Article 64 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)), Article 92 (excluding the provisions amending Article 25 of the National Highway Act (Act No. 79 of 1957)), Article 93, Article 95, Article 111, Article 113, Article 115 and Article 118 of the Supplementary Provisions: the day on which three months have elapsed counting from the date of promulgation.
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## 附 則 平成二三年一二月二日法律第一一四号
suppl-4231-114 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114
### 第一条（施行期日） — Effective Date
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suppl-4231-114/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1
**第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4231-114/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一及び二** 略
suppl-4231-114/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-1-to-2
Omitted
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**三** 次に掲げる規定 平成二十四年四月一日
suppl-4231-114/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-3
the following provisions: April 1, 2012;
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**イ及びロ** 略
suppl-4231-114/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-3/sub-1
Omitted
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**ハ** 第十九条中租税特別措置法の目次の改正規定、同法第十条の二の二を削る改正規定、同法第十条の二の三の改正規定（同条第八項及び第九項に係る部分を除く。）、同条を同法第十条の二の二とする改正規定、同法第十条の四を削る改正規定、同法第十条の五の改正規定（同条第八項及び第九項に係る部分を除く。）、同条を同法第十条の四とする改正規定、同法第十条の六の改正規定（同条第三項に係る部分を除く。）、同条を同法第十条の五とする改正規定、同法第十条の七の改正規定（同条第四項に係る部分を除く。）、同条を同法第十条の六とする改正規定、同法第十一条の二を削る改正規定、同法第十一条の三の改正規定、同条を同法第十一条の二とする改正規定、同法第十一条の四（見出しを含む。）の改正規定、同条を同法第十一条の三とする改正規定、同法第十九条第一号の改正規定、同法第四十二条の三の二の改正規定、同法第四十二条の四第一項の改正規定、同条第十一項の改正規定、同法第四十二条の五を削る改正規定、同法第四十二条の五の二の改正規定（同条第八項に係る部分及び同条第九項に係る部分（「第六十八条の十の二第二項」を「第六十八条の十第二項」に、「第六十八条の十の二第三項」を「第六十八条の十第三項」に改める部分を除く。）を除く。）、同条を同法第四十二条の五とする改正規定、同法第四十二条の六第二項の改正規定、同条第五項の改正規定、同法第四十二条の七及び第四十二条の八の改正規定、同法第四十二条の九第一項の改正規定、同条第四項の改正規定、同法第四十二条の十第二項の改正規定、同条第五項の改正規定、同法第四十二条の十一第二項の改正規定、同条第五項の改正規定、同法第四十二条の十二第一項の改正規定、同法第四十二条の十三の改正規定（同条第五項に係る部分を除く。）、同法第四十四条第一項の改正規定、同法第四十四条の二の改正規定、同法第四十四条の三第一項の改正規定、同法第四十四条の四（見出しを含む。）の改正規定、同法第五十二条の二第一項の改正規定、同法第五十三条第一項第二号の改正規定、同法第五十五条の六の前の見出し及び同条を削る改正規定、同法第五十五条の七第六項の改正規定、同条を同法第五十五条の六とし、同条に見出しを付する改正規定、同法第五十七条の八（見出しを含む。）の改正規定、同法第五十七条の十の改正規定、同法第三章第四節を削る改正規定、同章中第四節の二を第四節とし、第四節の三を第四節の二とする改正規定、同法第六十二条の改正規定（同条第八項に係る部分を除く。）、同法第六十二条の三の改正規定（同条第十項に係る部分を除く。）、同法第六十三条第一項の改正規定、同法第六十七条の二第一項の改正規定、同法第六十七条の十四第二項の表の改正規定、同法第六十七条の十五第三項の表の改正規定、同法第六十八条第一項の改正規定、同法第六十八条の三の二の改正規定、同法第六十八条の三の三の改正規定、同法第六十八条の三の四第二項の改正規定、同法第六十八条の八の改正規定、同法第六十八条の九第一項の改正規定、同条第十一項の改正規定、同法第六十八条の十を削る改正規定、同法第六十八条の十の二の改正規定（同条第九項に係る部分及び同条第十項に係る部分（「第四十二条の五の二第二項」を「第四十二条の五第二項」に、「第四十二条の五の二第三項」を「第四十二条の五第三項」に改める部分を除く。）を除く。）、同条を同法第六十八条の十とする改正規定、同法第六十八条の十一第二項の改正規定、同条第五項の改正規定、同法第六十八条の十二の改正規定、同法第六十八条の十三第一項の改正規定、同条第四項の改正規定、同法第六十八条の十四第二項の改正規定、同条第五項の改正規定、同法第六十八条の十五第二項の改正規定、同条第五項の改正規定、同法第六十八条の十五の二第一項の改正規定、同法第六十八条の十五の三の改正規定（同条第五項に係る部分を除く。）、同法第六十八条の二十第一項の改正規定、同法第六十八条の二十一から第六十八条の二十三までの改正規定、同法第六十八条の二十五（見出しを含む。）の改正規定、同法第六十八条の四十第一項の改正規定、同法第六十八条の四十二第一項第二号の改正規定、同法第六十八条の四十五の前の見出しを削る改正規定、同条の改正規定、同法第六十八条の四十六に見出しを付する改正規定、同条の改正規定、同法第六十八条の五十八（見出しを含む。）の改正規定、同法第六十八条の五十九の改正規定、同法第六十八条の六十七の改正規定（同条第七項に係る部分を除く。）、同法第六十八条の六十八の改正規定（同条第十項に係る部分を除く。）、同法第六十八条の六十九第一項の改正規定、同法第六十八条の百第一項の改正規定、同法第六十八条の百八第一項の改正規定並びに同法第八十条第一項の改正規定並びに附則第四十五条から第四十九条まで、第五十一条、第五十二条、第五十五条、第五十六条第一項、第五十八条、第六十三条第一項、第六十四条から第六十六条まで、第六十九条、第七十二条、第七十三条第一項、第七十五条、第八十条第一項、第八十一条、第八十二条、第九十八条及び第百条から第百二条までの規定
suppl-4231-114/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-3/sub-2
the provisions in Article 19 amending the table of contents of the Act on Special Measures Concerning Taxation, the provisions deleting Article 10-2-2 of that Act, the provisions amending Article 10-2-3 of that Act (excluding the part concerning paragraphs (8) and (9) of that Article), the provisions renumbering that Article as Article 10-2-2 of that Act, the provisions deleting Article 10-4 of that Act, the provisions amending Article 10-5 of that Act (excluding the part concerning paragraphs (8) and (9) of that Article), the provisions renumbering that Article as Article 10-4 of that Act, the provisions amending Article 10-6 of that Act (excluding the part concerning paragraph (3) of that Article), the provisions renumbering that Article as Article 10-5 of that Act, the provisions amending Article 10-7 of that Act (excluding the part concerning paragraph (4) of that Article), the provisions renumbering that Article as Article 10-6 of that Act, the provisions deleting Article 11-2 of that Act, the provisions amending Article 11-3 of that Act, the provisions renumbering that Article as Article 11-2 of that Act, the provisions amending Article 11-4 of that Act (including its caption), the provisions renumbering that Article as Article 11-3 of that Act, the provisions amending Article 19, item (i) of that Act, the provisions amending Article 42-3-2 of that Act, the provisions amending Article 42-4, paragraph (1) of that Act, the provisions amending paragraph (11) of that Article, the provisions deleting Article 42-5 of that Act, the provisions amending Article 42-5-2 of that Act (excluding the part concerning paragraph (8) of that Article and the part concerning paragraph (9) of that Article (excluding the part replacing "Article 68-10-2, paragraph (2)" with "Article 68-10, paragraph (2)" and "Article 68-10-2, paragraph (3)" with "Article 68-10, paragraph (3)")), the provisions renumbering that Article as Article 42-5 of that Act, the provisions amending Article 42-6, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Articles 42-7 and 42-8 of that Act, the provisions amending Article 42-9, paragraph (1) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending Article 42-10, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 42-11, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 42-12, paragraph (1) of that Act, the provisions amending Article 42-13 of that Act (excluding the part concerning paragraph (5) of that Article), the provisions amending Article 44, paragraph (1) of that Act, the provisions amending Article 44-2 of that Act, the provisions amending Article 44-3, paragraph (1) of that Act, the provisions amending Article 44-4 of that Act (including its caption), the provisions amending Article 52-2, paragraph (1) of that Act, the provisions amending Article 53, paragraph (1), item (ii) of that Act, the provisions deleting the caption preceding Article 55-6 of that Act and that Article, the provisions amending Article 55-7, paragraph (6) of that Act, the provisions renumbering that Article as Article 55-6 of that Act and adding a caption to that Article, the provisions amending Article 57-8 of that Act (including its caption), the provisions amending Article 57-10 of that Act, the provisions deleting Chapter III, Section 4 of that Act, the provisions renumbering Section 4-2 as Section 4 and Section 4-3 as Section 4-2 in that Chapter, the provisions amending Article 62 of that Act (excluding the part concerning paragraph (8) of that Article), the provisions amending Article 62-3 of that Act (excluding the part concerning paragraph (10) of that Article), the provisions amending Article 63, paragraph (1) of that Act, the provisions amending Article 67-2, paragraph (1) of that Act, the provisions amending the table in Article 67-14, paragraph (2) of that Act, the provisions amending the table in Article 67-15, paragraph (3) of that Act, the provisions amending Article 68, paragraph (1) of that Act, the provisions amending Article 68-3-2 of that Act, the provisions amending Article 68-3-3 of that Act, the provisions amending Article 68-3-4, paragraph (2) of that Act, the provisions amending Article 68-8 of that Act, the provisions amending Article 68-9, paragraph (1) of that Act, the provisions amending paragraph (11) of that Article, the provisions deleting Article 68-10 of that Act, the provisions amending Article 68-10-2 of that Act (excluding the part concerning paragraph (9) of that Article and the part concerning paragraph (10) of that Article (excluding the part replacing "Article 42-5-2, paragraph (2)" with "Article 42-5, paragraph (2)" and "Article 42-5-2, paragraph (3)" with "Article 42-5, paragraph (3)")), the provisions renumbering that Article as Article 68-10 of that Act, the provisions amending Article 68-11, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 68-12 of that Act, the provisions amending Article 68-13, paragraph (1) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending Article 68-14, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 68-15, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 68-15-2, paragraph (1) of that Act, the provisions amending Article 68-15-3 of that Act (excluding the part concerning paragraph (5) of that Article), the provisions amending Article 68-20, paragraph (1) of that Act, the provisions amending Articles 68-21 through 68-23 of that Act, the provisions amending Article 68-25 of that Act (including its caption), the provisions amending Article 68-40, paragraph (1) of that Act, the provisions amending Article 68-42, paragraph (1), item (ii) of that Act, the provisions deleting the caption preceding Article 68-45 of that Act, the provisions amending that Article, the provisions adding a caption to Article 68-46 of that Act, the provisions amending that Article, the provisions amending Article 68-58 of that Act (including its caption), the provisions amending Article 68-59 of that Act, the provisions amending Article 68-67 of that Act (excluding the part concerning paragraph (7) of that Article), the provisions amending Article 68-68 of that Act (excluding the part concerning paragraph (10) of that Article), the provisions amending Article 68-69, paragraph (1) of that Act, the provisions amending Article 68-100, paragraph (1) of that Act, the provisions amending Article 68-108, paragraph (1) of that Act, and the provisions amending Article 80, paragraph (1) of that Act, and the provisions of Articles 45 through 49, Article 51, Article 52, Article 55, Article 56, paragraph (1), Article 58, Article 63, paragraph (1), Articles 64 through 66, Article 69, Article 72, Article 73, paragraph (1), Article 75, Article 80, paragraph (1), Article 81, Article 82, Article 98 and Articles 100 through 102 of the Supplementary Provisions.
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**四** 略
suppl-4231-114/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-4
Omitted
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**五** 次に掲げる規定 平成二十五年一月一日
suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-5
the following provisions: January 1, 2013;
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**イからタまで** 略
suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-5/sub-1
Omitted
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**レ** 第十九条中租税特別措置法第九条の四の二の改正規定、同法第二十条の二の前の見出し及び同条を削る改正規定、同法第二十条の三の改正規定、同条を同法第二十条の二とし、同条に見出しを付する改正規定、同法第二十条の四（見出しを含む。）の改正規定、同条を同法第二十条の三とする改正規定、同法第二十二条第一項の改正規定、同法第二十九条の二の改正規定、同法第二十九条の三の改正規定、同法第三十七条の十一の三の改正規定、同法第四十一条の十二の改正規定、同法第四十二条の二の二第三項の改正規定、同法第四十二条の三第四項第六号の改正規定、同法第六十二条第八項の改正規定、同法第六十六条の四第八項の改正規定、同条第十一項第二号の改正規定、同項を同条第十二項とする改正規定、同条第十項の改正規定、同条第九項の改正規定、同条第八項の次に一項を加える改正規定、同法第六十八条の六十七第七項の改正規定、同法第六十八条の八十八第八項の改正規定、同条第十一項第二号の改正規定、同項を同条第十二項とする改正規定、同条第十項の改正規定、同条第九項の改正規定、同条第八項の次に一項を加える改正規定、同法第八十七条の八の改正規定、同法第八十八条の六の改正規定、同法第八十八条の七の改正規定、同法第八十九条第十五項の表の改正規定、同法第八十九条の二の改正規定、同法第八十九条の三の改正規定、同法第八十九条の四の改正規定、同法第九十条の改正規定、同法第九十条の二の改正規定、同法第九十条の四の二の改正規定、同法第九十条の六の二の改正規定並びに同法第九十七条の二第二十四項の改正規定並びに附則第四十四条、第五十条、第六十七条、第六十八条第一項及び第二項、第八十三条、第八十四条第一項及び第二項、第八十六条、第九十条並びに第九十六条の規定
suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-5/sub-2
the provisions in Article 19 amending Article 9-4-2 of the Act on Special Measures Concerning Taxation, the provisions deleting the caption preceding Article 20-2 of that Act and that Article, the provisions amending Article 20-3 of that Act, the provisions renumbering that Article as Article 20-2 of that Act and adding a caption to that Article, the provisions amending Article 20-4 of that Act (including its caption), the provisions renumbering that Article as Article 20-3 of that Act, the provisions amending Article 22, paragraph (1) of that Act, the provisions amending Article 29-2 of that Act, the provisions amending Article 29-3 of that Act, the provisions amending Article 37-11-3 of that Act, the provisions amending Article 41-12 of that Act, the provisions amending Article 42-2-2, paragraph (3) of that Act, the provisions amending Article 42-3, paragraph (4), item (vi) of that Act, the provisions amending Article 62, paragraph (8) of that Act, the provisions amending Article 66-4, paragraph (8) of that Act, the provisions amending paragraph (11), item (ii) of that Article, the provisions renumbering that paragraph as paragraph (12) of that Article, the provisions amending paragraph (10) of that Article, the provisions amending paragraph (9) of that Article, the provisions adding one paragraph after paragraph (8) of that Article, the provisions amending Article 68-67, paragraph (7) of that Act, the provisions amending Article 68-88, paragraph (8) of that Act, the provisions amending paragraph (11), item (ii) of that Article, the provisions renumbering that paragraph as paragraph (12) of that Article, the provisions amending paragraph (10) of that Article, the provisions amending paragraph (9) of that Article, the provisions adding one paragraph after paragraph (8) of that Article, the provisions amending Article 87-8 of that Act, the provisions amending Article 88-6 of that Act, the provisions amending Article 88-7 of that Act, the provisions amending the table in Article 89, paragraph (15) of that Act, the provisions amending Article 89-2 of that Act, the provisions amending Article 89-3 of that Act, the provisions amending Article 89-4 of that Act, the provisions amending Article 90 of that Act, the provisions amending Article 90-2 of that Act, the provisions amending Article 90-4-2 of that Act, the provisions amending Article 90-6-2 of that Act, and the provisions amending Article 97-2, paragraph (24) of that Act, and the provisions of Article 44, Article 50, Article 67, Article 68, paragraphs (1) and (2), Article 83, Article 84, paragraphs (1) and (2), Article 86, Article 90 and Article 96 of the Supplementary Provisions.
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**六** 次に掲げる規定 平成二十六年一月一日
suppl-4231-114/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-6
the following provisions: January 1, 2014;
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**イ** 略
suppl-4231-114/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-6/sub-1
Omitted
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**ロ** 第十九条中租税特別措置法第三十七条の十四の改正規定
suppl-4231-114/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-6/sub-2
the provisions in Article 19 amending Article 37-14 of the Act on Special Measures Concerning Taxation.
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**七** 第十九条中租税特別措置法第三章第三節の五中第六十条の三を第六十一条とする改正規定及び同法第六十八条の六十三の三第四項の改正規定 平成二十四年四月一日又は特定多国籍企業による研究開発事業等の促進に関する特別措置法（平成二十四年法律第五十五号）の施行の日のいずれか遅い日
suppl-4231-114/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-7
the provisions in Article 19 renumbering Article 60-3 as Article 61 in Chapter III, Section 3-5 of the Act on Special Measures Concerning Taxation and the provisions amending Article 68-63-3, paragraph (4) of that Act: April 1, 2012 or the date on which the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises (Act No. 55 of 2012) comes into effect, whichever is later.
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### 第四十三条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4231-114/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-43
**第一項** 別段の定めがあるものを除き、第十九条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、施行日の属する年分以後の所得税について適用し、施行日の属する年分前の所得税については、なお従前の例による。
suppl-4231-114/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-43/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by Article 19 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for the year that includes the Effective Date and subsequent years, and the provisions then in force continue to govern income tax for years before the year that includes the Effective Date.
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### 第四十四条（上場証券投資信託等の償還金等に係る課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Redemption Money, etc. of Listed Securities Investment Trusts, etc.
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suppl-4231-114/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-44
**第一項** 新租税特別措置法第九条の四の二第三項及び第五項、第二十九条の二第八項及び第十項、第二十九条の三第七項及び第九項、第三十七条の十一の三第十一項及び第十三項並びに第四十一条の十二第二十四項及び第二十六項の規定は、平成二十五年一月一日以後にこれらの規定に規定する調書又は報告書を提出する義務がある者に対して行う質問、検査又は提示若しくは提出の要求（同日前から引き続き行われている調査（同日前に当該義務がある者に対して当該調査に係る第十九条の規定による改正前の租税特別措置法第九条の四の二第三項、第二十九条の二第八項、第二十九条の三第七項、第三十七条の十一の三第十一項又は第四十一条の十二第二十四項の規定による質問又は検査を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前にこれらの規定に規定する調書又は報告書を提出する義務がある者に対して行ったこれらの規定による質問又は検査（経過措置調査に係るものを含む。）については、なお従前の例による。
suppl-4231-114/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-44/par-1
The provisions of Article 9-4-2, paragraphs (3) and (5), Article 29-2, paragraphs (8) and (10), Article 29-3, paragraphs (7) and (9), Article 37-11-3, paragraphs (11) and (13), and Article 41-12, paragraphs (24) and (26) of the New Act on Special Measures Concerning Taxation apply to questions, inspections, or requests for presentation or submission made on or after January 1, 2013 to a person obligated to submit a record or report prescribed in those provisions (excluding those pertaining to an investigation that has been continuously conducted since before that date (limited to an investigation in which, before that date, questions were asked of, or an inspection was conducted with regard to, a person so obligated under the provisions of Article 9-4-2, paragraph (3), Article 29-2, paragraph (8), Article 29-3, paragraph (7), Article 37-11-3, paragraph (11) or Article 41-12, paragraph (24) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 pertaining to that investigation; referred to as an "investigation covered by the transitional measures" in this paragraph)), and the provisions then in force continue to govern questions or inspections under those provisions made before that date to a person obligated to submit a record or report prescribed in those provisions (including those pertaining to an investigation covered by the transitional measures).
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**第二項** 新租税特別措置法第九条の四の二第四項、第六項（第四項に係る部分に限る。）及び第七項、第二十九条の二第九項、第十一項（第九項に係る部分に限る。）及び第十二項、第二十九条の三第八項、第十項（第八項に係る部分に限る。）及び第十一項、第三十七条の十一の三第十二項、第十四項（第十二項に係る部分に限る。）及び第十五項並びに第四十一条の十二第二十五項、第二十七項（第二十五項に係る部分に限る。）及び第二十八項の規定は、平成二十五年一月一日以後に提出される新租税特別措置法第九条の四の二第四項、第二十九条の二第九項、第二十九条の三第八項、第三十七条の十一の三第十二項又は第四十一条の十二第二十五項に規定する物件について適用する。
suppl-4231-114/art-44/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-44/par-2
The provisions of Article 9-4-2, paragraph (4), paragraph (6) (limited to the part concerning paragraph (4)) and paragraph (7), Article 29-2, paragraph (9), paragraph (11) (limited to the part concerning paragraph (9)) and paragraph (12), Article 29-3, paragraph (8), paragraph (10) (limited to the part concerning paragraph (8)) and paragraph (11), Article 37-11-3, paragraph (12), paragraph (14) (limited to the part concerning paragraph (12)) and paragraph (15), and Article 41-12, paragraph (25), paragraph (27) (limited to the part concerning paragraph (25)) and paragraph (28) of the New Act on Special Measures Concerning Taxation apply to articles prescribed in Article 9-4-2, paragraph (4), Article 29-2, paragraph (9), Article 29-3, paragraph (8), Article 37-11-3, paragraph (12) or Article 41-12, paragraph (25) of the New Act on Special Measures Concerning Taxation that are submitted on or after January 1, 2013.
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### 第四十五条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4231-114/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-45
**第一項** 個人が平成二十四年四月一日前に取得又は製作若しくは建設をした第十九条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の二の二第一項に規定するエネルギー需給構造改革推進設備を同項に規定する事業の用に供した場合における所得税については、同条の規定は、なおその効力を有する。この場合において、同条第四項中「次条第三項」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第十条の二の二第三項」と、同条第十二項中「租税特別措置法第十条の二の二第三項」とあるのは「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第四十五条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法第十条の二の二第三項」とする。
suppl-4231-114/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-45/par-1
With regard to income tax in the case where an individual has provided equipment for promoting reform of the energy supply and demand structure prescribed in Article 10-2-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that the individual acquired, or manufactured or constructed, before April 1, 2012 for use in the business prescribed in that paragraph, the provisions of that Article remain in force. In such a case, the phrase "paragraph (3) of the following Article" in paragraph (4) of that Article is deemed to be replaced with "Article 10-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014)", and the phrase "Article 10-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (12) of that Article is deemed to be replaced with "Article 10-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 45 of the Supplementary Provisions of that Act".
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### 第四十六条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
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suppl-4231-114/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-46
**第一項** 前条の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第十条の二の二の規定の適用については、同条第三項中「の百分の二十に相当する金額」とあるのは「の百分の二十に相当する金額（経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第四十五条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（次項において「旧効力措置法」という。）第十条の二の二第三項の規定により当該供用年の年分の総所得金額に係る所得税額から控除される金額がある場合には、当該金額を控除した残額）」と、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は旧効力措置法第十条の二の二第三項若しくは第四項の規定によりその年分の総所得金額に係る所得税額から控除される金額がある場合には、これらの金額」とする。
suppl-4231-114/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-46/par-1
With regard to the application of the provisions of Article 10-2-2 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions of the preceding Article apply, the phrase "an amount equivalent to 20 percent of" in paragraph (3) of that Article is deemed to be replaced with "an amount equivalent to 20 percent of (or, if there is an amount to be deducted from the amount of income tax on the amount of gross income for the year of provision for use pursuant to the provisions of Article 10-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 45 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph), the remaining amount after deducting that amount)", and the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2-2, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation Kept in Force, those amounts".
machine translation, not official
### 第四十七条（事業基盤強化設備等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment, etc. Is Acquired, etc.
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suppl-4231-114/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-47
**第一項** 個人が平成二十四年四月一日前に取得又は製作をした旧租税特別措置法第十条の四第一項に規定する事業基盤強化設備等については、なお従前の例による。
suppl-4231-114/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-47/par-1
The provisions then in force continue to govern business base strengthening equipment, etc. prescribed in Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before April 1, 2012.
machine translation, not official
**第二項** 旧租税特別措置法第十条の四第六項に規定する個人の平成二十四年分以前の所得税については、なお従前の例による。
suppl-4231-114/art-47/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-47/par-2
The provisions then in force continue to govern income tax for 2012 and earlier years of an individual prescribed in Article 10-4, paragraph (6) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
### 第四十八条（所得税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Income Tax
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suppl-4231-114/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-48
**第一項** 附則第四十五条の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第十条の六の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 次の各号に掲げる規定 次の各号に掲げる規定（経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第四十五条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第十条の二の二第三項又は第四項の規定を含む。以下この条において同じ。）
当該各号に定める金額を 当該各号に定める金額（旧効力措置法第十条の二の二第三項又は第四項の規定にあつては、それぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号を除き、以下この条において同じ。）を
第二項 又は第十条の五の三第四項 、第十条の五の三第四項又は旧効力措置法第十条の二の二第四項
第三項 若しくは第十条の五の三第五項 、第十条の五の三第五項若しくは旧効力措置法第十条の二の二第五項
suppl-4231-114/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-48/par-1
With regard to the application of the provisions of Article 10-6 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions of Article 45 of the Supplementary Provisions apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) the provisions listed in the following items the provisions listed in the following items (including the provisions of Article 10-2-2, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 45 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article)
the amount specified in each of those items the amount specified in each of those items (or, for the provisions of Article 10-2-2, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation Kept in Force, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even by the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that cannot be fully deducted even by the deduction under the provisions of that paragraph, respectively; the same applies hereinafter in this Article, except in item (iii))
Paragraph (2) or Article 10-5-3, paragraph (4) , Article 10-5-3, paragraph (4) or Article 10-2-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (3) or Article 10-5-3, paragraph (5) , Article 10-5-3, paragraph (5) or Article 10-2-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
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### 第四十九条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4231-114/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-49
**第一項** 個人が平成二十四年四月一日前に取得又は製作をした旧租税特別措置法第十一条の二第一項に規定する事業革新設備については、なお従前の例による。
suppl-4231-114/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-49/par-1
The provisions then in force continue to govern equipment for business innovation prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before April 1, 2012.
machine translation, not official
**第二項** 旧租税特別措置法第十一条の二第二項第一号に規定する資源生産性革新計画に係る同号に規定する認定又は同項第二号に規定する資源制約対応製品生産設備導入計画に係る同号に規定する認定を平成二十四年四月一日前に受けた個人が取得等（取得又は製作若しくは建設をいう。次項において同じ。）をする同条第二項に規定する資源需給構造変化対応設備等については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4231-114/art-49/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-49/par-2
With regard to equipment, etc. for responding to changes in the structure of resource supply and demand prescribed in Article 11-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that is the subject of an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) by an individual who, before April 1, 2012, obtained the certification prescribed in item (i) of that paragraph pertaining to a resource productivity innovation plan prescribed in that item or the certification prescribed in item (ii) of that paragraph pertaining to a plan for introducing production equipment for products addressing resource constraints prescribed in that item, the provisions of that Article (limited to the part concerning that paragraph) remain in force.
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**第三項** 新租税特別措置法第十一条の二第一項の規定は、個人が平成二十四年四月一日以後に取得等をする同項に規定する集積産業用資産について適用し、個人が同日前に取得等をした旧租税特別措置法第十一条の三第一項に規定する集積産業用資産については、なお従前の例による。この場合において、同年分の所得税についての新租税特別措置法第十一条の二第一項の規定の適用については、同項中「その年の指定期間内」とあるのは、「平成二十四年四月一日から同年十二月三十一日までの間」とする。
suppl-4231-114/art-49/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-49/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-49/par-3
The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that paragraph that are the subject of an acquisition, etc. by an individual on or after April 1, 2012, and the provisions then in force continue to govern industrial cluster assets prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were the subject of an acquisition, etc. by an individual before that date. In such a case, with regard to the application of the provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation to income tax for that year, the phrase "within the designated period of that year" in that paragraph is deemed to be replaced with "during the period from April 1, 2012 to December 31 of that year".
machine translation, not official
**第四項** 新租税特別措置法第十一条の三（第一項に係る部分に限る。）の規定は、個人が平成二十四年四月一日以後に取得又は製作をする同項に規定する特定農産加工品生産設備について適用する。
suppl-4231-114/art-49/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-49/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-49/par-4
The provisions of Article 11-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1)) apply to production equipment for specified processed agricultural products prescribed in that paragraph that an individual acquires or manufactures on or after April 1, 2012.
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### 第五十条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-4231-114/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50
**第一項** 旧租税特別措置法第二十条の二第一項の表の各号の上欄に掲げる個人の平成二十五年以後の各年分の事業所得の金額の計算については、同条（第三項から第六項まで及び第八項に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4231-114/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-1
With regard to the calculation of the amount of business income for each year from 2013 onward of an individual listed in the left-hand column of any item of the table in Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article (limited to the part concerning paragraphs (3) through (6) and paragraph (8)) remain in force.
machine translation, not official
**第二項** 旧租税特別措置法第二十条の四第一項に規定する個人が平成二十五年一月一日において同条第三項に規定する特別修繕準備金の金額（同条第一項第二号から第四号までに掲げる固定資産について行う同項第二号から第四号までに定める修繕に係るものに限る。）を有する場合には、同年から平成二十八年までの各年（当該個人が所得税法等の一部を改正する等の法律（平成二十九年法律第四号）第十二条の規定による改正後の租税特別措置法第十条第八項第五号に規定する中小事業者（以下この条において「中小事業者」という。）である場合には、平成二十五年から平成三十四年までの各年）において、当該特別修繕準備金の金額の四分の一（当該個人が中小事業者である場合には、十分の一）に相当する金額（次項において「四年等均等取崩金額」という。）を、当該各年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
suppl-4231-114/art-50/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-2
Where an individual prescribed in Article 20-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation has, as of January 1, 2013, the amount of a reserve for special repairs prescribed in paragraph (3) of that Article (limited to that pertaining to the repairs specified in items (ii) through (iv) of paragraph (1) of that Article to be carried out on the fixed assets listed in those items), in each year from that year through 2016 (or, if that individual is a small and medium sized business operator prescribed in Article 10, paragraph (8), item (v) of the Act on Special Measures Concerning Taxation as amended by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) (hereinafter referred to as a "small and medium sized business operator" in this Article), in each year from 2013 through 2022), an amount equivalent to one quarter (or, if that individual is a small and medium sized business operator, one tenth) of the amount of that reserve for special repairs (referred to as the "equal reversal amount over four years, etc." in the following paragraph) is included in gross revenue in calculating the amount of real estate income or the amount of business income for each of those years.
machine translation, not official
**第三項** 前項の場合において、四年等均等取崩金額がその年の十二月三十一日における特別修繕準備金の金額（その日までに同項に規定する特別修繕準備金の金額に次項の規定により総収入金額に算入された、若しくは算入されるべきこととなった金額又はその年の前年の十二月三十一日までに前項の規定により総収入金額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）を超えるときは、当該四年等均等取崩金額は、当該特別修繕準備金の金額とする。
suppl-4231-114/art-50/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-3
In the case referred to in the preceding paragraph, if the equal reversal amount over four years, etc. exceeds the amount of the reserve for special repairs as of December 31 of that year (or, if by that date there is any amount that has been included, or is to be included, in gross revenue pursuant to the provisions of the following paragraph out of the amount of the reserve for special repairs prescribed in the preceding paragraph, or any amount that was included in gross revenue pursuant to the provisions of the preceding paragraph by December 31 of the year preceding that year, the amount remaining after deducting those amounts; the same applies hereinafter in this Article), that equal reversal amount over four years, etc. is the amount of that reserve for special repairs.
machine translation, not official
**第四項** 第二項の規定の適用を受ける個人が次の各号に掲げる場合に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
suppl-4231-114/art-50/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-4
Where an individual receiving the application of the provisions of paragraph (2) comes to fall under any of the cases listed in the following items, an amount equivalent to the amount specified in that item is included in gross revenue in calculating the amount of real estate income or the amount of business income for the year that includes the date on which the individual came to fall under that case:
machine translation, not official
**一** 準備金設定資産（第二項の特別修繕準備金に係る同項に規定する固定資産をいう。以下この項において同じ。）について特別の修繕（第二項に規定する修繕をいう。次号において同じ。）を完了した場合 その完了した日における当該準備金設定資産に係る特別修繕準備金の金額
suppl-4231-114/art-50/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-4/item-1
where special repairs (meaning the repairs prescribed in paragraph (2); the same applies in the following item) of an asset with a reserve set (meaning the fixed assets prescribed in paragraph (2) pertaining to the reserve for special repairs referred to in that paragraph; the same applies hereinafter in this paragraph) have been completed: the amount of the reserve for special repairs pertaining to that asset with a reserve set as of the date of that completion;
machine translation, not official
**二** 準備金設定資産について特別の修繕を行わないこととなった場合 その行わないこととなった日における当該準備金設定資産に係る特別修繕準備金の金額
suppl-4231-114/art-50/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-4/item-2
where it has come to be the case that special repairs of an asset with a reserve set will not be carried out: the amount of the reserve for special repairs pertaining to that asset with a reserve set as of the date on which that came to be the case;
machine translation, not official
**三** 準備金設定資産をその用に供する事業（旧租税特別措置法第二十条の四第一項に規定する事業をいう。）の全部を譲渡し、又は廃止した場合 その譲渡し、又は廃止した日における特別修繕準備金の金額
suppl-4231-114/art-50/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-4/item-3
where the individual has transferred or discontinued the whole of the business for which an asset with a reserve set is used (meaning the business prescribed in Article 20-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation): the amount of the reserve for special repairs as of the date of that transfer or discontinuance;
machine translation, not official
**四** 第二項、前三号及び次項の場合以外の場合において特別修繕準備金の金額を取り崩した場合 その取り崩した日における特別修繕準備金の金額のうちその取り崩した金額に相当する金額
suppl-4231-114/art-50/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-4/item-4
where the amount of the reserve for special repairs has been reversed in a case other than the cases referred to in paragraph (2), the preceding three items and the following paragraph: the amount equivalent to the amount reversed, out of the amount of the reserve for special repairs as of the date of that reversal.
machine translation, not official
**第五項** 第二項の規定の適用を受ける個人が、平成二十五年から平成二十七年までの各年（当該個人が中小事業者である場合には、平成二十五年から平成三十三年までの各年）に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となった事実のあった日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）における特別修繕準備金の金額は、政令で定めるところにより、その日の属する年分及びその翌年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。この場合において、当該特別修繕準備金の金額については、第二項及び前項の規定は、適用しない。
suppl-4231-114/art-50/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-5
Where an individual receiving the application of the provisions of paragraph (2) has had the approval for filing a blue return revoked, or has filed a written notification to the effect that the individual will cease to file returns using a blue return, in any year from 2013 through 2015 (or, if that individual is a small and medium sized business operator, any year from 2013 through 2021), the amount of the reserve for special repairs as of the date on which the fact that caused the revocation of that approval occurred or the date on which that written notification was filed (or, if the date on which that written notification was filed falls in the year following the year in which the individual ceased to file returns using a blue return, December 31 of the year in which the individual so ceased) is included in gross revenue, pursuant to the provisions of Cabinet Order, in calculating the amount of real estate income or the amount of business income for the year that includes that date and the following year. In such a case, the provisions of paragraph (2) and the preceding paragraph do not apply to that amount of the reserve for special repairs.
machine translation, not official
**第六項** 旧租税特別措置法第二十条第六項から第八項までの規定は、平成二十五年から平成二十八年までの各年（当該個人が中小事業者である場合には、平成二十五年から平成三十四年までの各年）において第二項の特別修繕準備金の金額を有する個人の死亡により当該個人の相続人が同項の特別修繕準備金に係る事業を承継した場合について準用する。
suppl-4231-114/art-50/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-6
The provisions of Article 20, paragraphs (6) through (8) of the Former Act on Special Measures Concerning Taxation apply mutatis mutandis where, in any year from 2013 through 2016 (or, if that individual is a small and medium sized business operator, any year from 2013 through 2022), the heir of an individual having the amount of the reserve for special repairs referred to in paragraph (2) has succeeded to the business pertaining to the reserve for special repairs referred to in that paragraph due to the death of that individual.
machine translation, not official
### 第五十一条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4231-114/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-51
**第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人の平成二十四年四月一日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同日以後に開始する連結事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4231-114/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-51/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2012, and to corporation tax for consolidated business years, beginning on or after that date, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date and corporation tax for consolidated business years, which began before that date, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
machine translation, not official
### 第五十二条（中小企業者等の法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Small and Medium Sized Enterprises, etc.
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suppl-4231-114/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-52
**第一項** 旧租税特別措置法第四十二条の三の二第一項の表の第一欄に掲げる法人又は同条第二項に規定する協同組合等の平成二十四年四月一日前に開始し、かつ、同日以後に終了する事業年度の所得に係る法人税法その他法人税に関する法令の規定の適用については、同条の規定は、なおその効力を有する。この場合において、同条第一項及び第二項中「終了する各事業年度」とあるのは、「終了する各事業年度（同年四月一日前に開始し、かつ、同日以後に終了する事業年度を含む。）」とする。
suppl-4231-114/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-52/par-1
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax to income for a business year, beginning before April 1, 2012 and ending on or after that date, of a corporation listed in the first column of the table in Article 42-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or of a cooperative, etc. prescribed in paragraph (2) of that Article, the provisions of that Article remain in force. In such a case, the phrase "each business year ending" in paragraphs (1) and (2) of that Article is deemed to be replaced with "each business year ending (including a business year beginning before April 1 of that year and ending on or after that date)".
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### 第五十三条（試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted
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suppl-4231-114/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-53
**第一項** 新租税特別措置法第四十二条の四第十四項及び第十五項の規定は、施行日以後に確定申告書等（期限後申告書を除く。以下同じ。）の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-53/par-1
The provisions of Article 42-4, paragraphs (14) and (15) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. (excluding a return filed after the due date; the same applies hereinafter) falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
machine translation, not official
### 第五十四条（試験研究を行った場合の法人税額の特別控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Special Corporation Tax Credit Where Experimental Research Is Conducted
caption: machine translation, not official
suppl-4231-114/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-54
**第一項** 新租税特別措置法第四十二条の四の二第十項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-54/par-1
The provisions of Article 42-4-2, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
machine translation, not official
### 第五十五条（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
caption: machine translation, not official
suppl-4231-114/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-55
**第一項** 法人が平成二十四年四月一日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等を同項に規定する事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とするほか、同条の規定の適用がある場合における地方法人税法（平成二十六年法律第十一号）の規定の適用に関し必要な事項は、政令で定める。
第二項 第四十二条の四、次条第二項、第三項及び第五項、第四十二条の六第二項、第三項及び第五項 所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第四十二条の四、新租税特別措置法第四十二条の五第二項、第三項及び第五項、新租税特別措置法第四十二条の六第七項から第九項まで及び第十二項
第四十二条の九、第四十二条の十第二項、第三項及び第五項、第四十二条の十一第二項、第三項及び第五項並びに第四十二条の十二 新租税特別措置法第四十二条の九、新租税特別措置法第四十二条の十第二項、第三項及び第五項、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（第五項において「平成二十四年旧効力措置法」という。）第四十二条の十第二項、第三項及び第五項、新租税特別措置法第四十二条の十一第二項、第三項及び第五項、新租税特別措置法第四十二条の十二、新租税特別措置法第四十二条の十二の二第二項、新租税特別措置法第四十二条の十二の三第二項、第三項及び第五項、新租税特別措置法第四十二条の十二の四並びに新租税特別措置法第四十二条の十二の五第七項及び第八項
第三項 次条第二項 新租税特別措置法第四十二条の五第二項
第四項 第六十八条の十第二項 経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（次項及び第十一項において「旧効力措置法」という。）第六十八条の十第二項
第五項 第六十八条の十第二項 旧効力措置法第六十八条の十第二項
同法第六十六条第一項 法人税法第六十六条第一項
第四十二条の四第十一項（前条第七項の規定により読み替えて適用する場合を含む。）、次条第五項、第四十二条の六第五項 所得税法等の一部を改正する法律（平成三十年法律第七号）第十五条の規定による改正後の租税特別措置法（以下この項において「平成三十年新租税特別措置法」という。）第四十二条の六第五項
第四十二条の九第四項、第四十二条の十第五項、第四十二条の十一第五項、第六十七条の二第一項及び第六十八条第一項 平成三十年新租税特別措置法第四十二条の九第四項、平成二十四年旧効力措置法第四十二条の十第五項、平成三十年新租税特別措置法第四十二条の十二の三第五項、平成三十年新租税特別措置法第四十二条の十二の四第五項、平成三十年新租税特別措置法第六十七条の二第一項及び平成三十年新租税特別措置法第六十八条第一項
第十一項 第六十八条の十第二項 旧効力措置法第六十八条の十第二項
同法第二条第三十二号 法人税法第二条第三十二号
第六十八条の十第三項 旧効力措置法第六十八条の十第三項
第十二項 又は租税特別措置法第四十二条の五第二項 又は経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（以下「旧効力単体措置法」という。）第四十二条の五第二項
並びに租税特別措置法第四十二条の五第二項 並びに旧効力単体措置法第四十二条の五第二項
第十三項 租税特別措置法第四十二条の五第五項（ 経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（第三項において「旧効力単体措置法」という。）第四十二条の五第五項（
租税特別措置法第四十二条の五第五項」 旧効力単体措置法第四十二条の五第五項」
suppl-4231-114/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-55/par-1
With regard to corporation tax in the case where a corporation has provided equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it acquired, or manufactured or constructed, before April 1, 2012 for use in the business prescribed in that paragraph, the provisions of that Article remain in force. In such a case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, and in addition, matters necessary for the application of the provisions of the Local Corporation Tax Act (Act No. 11 of 2014) in the case where the provisions of that Article apply are specified by Cabinet Order.
Paragraph (2) Article 42-4, paragraphs (2), (3) and (5) of the following Article, Article 42-6, paragraphs (2), (3) and (5) Article 42-4 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article), Article 42-5, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 42-6, paragraphs (7) through (9) and paragraph (12) of the New Act on Special Measures Concerning Taxation
Article 42-9, Article 42-10, paragraphs (2), (3) and (5), Article 42-11, paragraphs (2), (3) and (5), and Article 42-12 Article 42-9 of the New Act on Special Measures Concerning Taxation, Article 42-10, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 42-10, paragraphs (2), (3) and (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of that Act (referred to as the "2012 Former Act on Special Measures Concerning Taxation Kept in Force" in paragraph (5)), Article 42-11, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 42-12 of the New Act on Special Measures Concerning Taxation, Article 42-12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation, Article 42-12-3, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 42-12-4 of the New Act on Special Measures Concerning Taxation, and Article 42-12-5, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation
Paragraph (3) paragraph (2) of the following Article Article 42-5, paragraph (2) of the New Act on Special Measures Concerning Taxation
Paragraph (4) Article 68-10, paragraph (2) Article 68-10, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 72 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph and paragraph (11))
Paragraph (5) Article 68-10, paragraph (2) Article 68-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 66, paragraph (1) of that Act Article 66, paragraph (1) of the Corporation Tax Act
Article 42-4, paragraph (11) (including the cases where it is applied with the replacement of terms pursuant to the provisions of paragraph (7) of the preceding Article), paragraph (5) of the following Article, Article 42-6, paragraph (5) Article 42-6, paragraph (5) of the Act on Special Measures Concerning Taxation as amended by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) (hereinafter referred to as the "2018 New Act on Special Measures Concerning Taxation" in this paragraph)
Article 42-9, paragraph (4), Article 42-10, paragraph (5), Article 42-11, paragraph (5), Article 67-2, paragraph (1) and Article 68, paragraph (1) Article 42-9, paragraph (4) of the 2018 New Act on Special Measures Concerning Taxation, Article 42-10, paragraph (5) of the 2012 Former Act on Special Measures Concerning Taxation Kept in Force, Article 42-12-3, paragraph (5) of the 2018 New Act on Special Measures Concerning Taxation, Article 42-12-4, paragraph (5) of the 2018 New Act on Special Measures Concerning Taxation, Article 67-2, paragraph (1) of the 2018 New Act on Special Measures Concerning Taxation and Article 68, paragraph (1) of the 2018 New Act on Special Measures Concerning Taxation
Paragraph (11) Article 68-10, paragraph (2) Article 68-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 2, item (xxxii) of that Act Article 2, item (xxxii) of the Corporation Tax Act
Article 68-10, paragraph (3) Article 68-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (12) or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations")
and Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation and Article 42-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Paragraph (13) Article 42-5, paragraph (5) of the Act on Special Measures Concerning Taxation ( Article 42-5, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in paragraph (3)) (
Article 42-5, paragraph (5) of the Act on Special Measures Concerning Taxation" Article 42-5, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"
machine translation, not official
### 第五十六条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
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suppl-4231-114/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-56
**第一項** 前条の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第四十二条の五の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第二項 及び第八項 及び第八項並びに経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（以下この項及び次項において「旧効力措置法」という。）第四十二条の五第二項、第三項及び第五項
法人税の額の百分の二十に相当する金額 法人税の額の百分の二十に相当する金額（旧効力措置法第四十二条の五第二項の規定により当該供用年度の所得に対する法人税の額から控除される金額がある場合には、当該金額を控除した残額）
第三項 控除される金額がある場合には、当該金額 控除される金額がある場合又は旧効力措置法第四十二条の五第二項若しくは第三項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額
suppl-4231-114/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-56/par-1
With regard to the application of the provisions of Article 42-5 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions of the preceding Article apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (2) and paragraph (8) and paragraph (8), and Article 42-5, paragraphs (2), (3) and (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph and the following paragraph)
an amount equivalent to 20 percent of the amount of corporation tax an amount equivalent to 20 percent of the amount of corporation tax (or, if there is an amount to be deducted from the amount of corporation tax on income for that business year of provision for use pursuant to the provisions of Article 42-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force, the remaining amount after deducting that amount)
Paragraph (3) if there is an amount to be deducted, that amount if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, those amounts
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**第二項** 新租税特別措置法第四十二条の五第八項及び第九項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-56/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-56/par-2
The provisions of Article 42-5, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
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### 第五十七条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
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suppl-4231-114/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-57
**第一項** 新租税特別措置法第四十二条の六第八項及び第九項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-57/par-1
The provisions of Article 42-6, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
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### 第五十八条（事業基盤強化設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment, etc. Is Acquired, etc.
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suppl-4231-114/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-58
**第一項** 法人が平成二十四年四月一日前に取得又は製作をした旧租税特別措置法第四十二条の七第一項に規定する事業基盤強化設備等については、なお従前の例による。
suppl-4231-114/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-58/par-1
The provisions then in force continue to govern business base strengthening equipment, etc. prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before April 1, 2012.
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### 第五十九条（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa
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suppl-4231-114/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-59
**第一項** 新租税特別措置法第四十二条の九第五項及び第六項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-59/par-1
The provisions of Article 42-9, paragraphs (5) and (6) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
machine translation, not official
### 第六十条（沖縄の特定中小企業者が経営革新設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.
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suppl-4231-114/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-60
**第一項** 新租税特別措置法第四十二条の十第八項及び第九項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-60/par-1
The provisions of Article 42-10, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
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### 第六十一条（国際戦略総合特別区域において機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. Is Acquired in an International Strategic Comprehensive Special Zone
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suppl-4231-114/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-61
**第一項** 新租税特別措置法第四十二条の十一第八項及び第九項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-61/par-1
The provisions of Article 42-11, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
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### 第六十二条（雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees Has Increased
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suppl-4231-114/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-62
**第一項** 新租税特別措置法第四十二条の十二第四項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-62/par-1
The provisions of Article 42-12, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
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### 第六十三条（法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax
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suppl-4231-114/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-63
**第一項** 附則第五十五条の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第四十二条の十三の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 次の各号に掲げる規定 次の各号に掲げる規定（経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第四十二条の五第二項又は第三項の規定を含む。以下この条において同じ。）
当該各号に定める金額を 当該各号に定める金額（旧効力措置法第四十二条の五第二項又は第三項の規定にあつては、それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号及び第四項を除き、以下この条において同じ。）を
第二項 又は第四十二条の十二の三第三項 、第四十二条の十二の三第三項又は旧効力措置法第四十二条の五第三項
第三項 若しくは第四十二条の十二の三第四項 、第四十二条の十二の三第四項若しくは旧効力措置法第四十二条の五第四項
suppl-4231-114/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-63/par-1
With regard to the application of the provisions of Article 42-13 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions of Article 55 of the Supplementary Provisions apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) the provisions listed in the following items the provisions listed in the following items (including the provisions of Article 42-5, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article)
the amount specified in each of those items the amount specified in each of those items (or, for the provisions of Article 42-5, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even by the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even by the deduction under the provisions of that paragraph, respectively; the same applies hereinafter in this Article, except in item (iii) and paragraph (4))
Paragraph (2) or Article 42-12-3, paragraph (3) , Article 42-12-3, paragraph (3) or Article 42-5, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (3) or Article 42-12-3, paragraph (4) , Article 42-12-3, paragraph (4) or Article 42-5, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force
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**第二項** 新租税特別措置法第四十二条の十三第五項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-63/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-63/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-63/par-2
The provisions of Article 42-13, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
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### 第六十四条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4231-114/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-64
**第一項** 新租税特別措置法第四十四条第一項の規定は、法人が平成二十四年四月一日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び第三項において同じ。）をする同条第一項に規定する集積産業用資産について適用し、法人が同日前に取得等をした旧租税特別措置法第四十四条第一項に規定する集積産業用資産については、なお従前の例による。この場合において、法人の同日前に開始し、かつ、同日以後に終了する事業年度における新租税特別措置法第四十四条第一項の規定の適用については、同項中「当該事業年度の指定期間」とあるのは、「平成二十四年四月一日から当該事業年度終了の日までの期間」とする。
suppl-4231-114/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-64/par-1
The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in paragraph (1) of that Article that are the subject of an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in this paragraph and paragraph (3)) by a corporation on or after April 1, 2012, and the provisions then in force continue to govern industrial cluster assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were the subject of an acquisition, etc. by a corporation before that date. In such a case, with regard to the application of the provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation in a business year of a corporation beginning before that date and ending on or after that date, the phrase "the designated period of that business year" in that paragraph is deemed to be replaced with "the period from April 1, 2012 to the end of that business year".
machine translation, not official
**第二項** 法人が平成二十四年四月一日前に取得又は製作をした旧租税特別措置法第四十四条の二第一項に規定する事業革新設備については、なお従前の例による。
suppl-4231-114/art-64/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-64/par-2
The provisions then in force continue to govern equipment for business innovation prescribed in Article 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before April 1, 2012.
machine translation, not official
**第三項** 旧租税特別措置法第四十四条の二第二項第一号に規定する資源生産性革新計画に係る同号に規定する認定又は同項第二号に規定する資源制約対応製品生産設備導入計画に係る同号に規定する認定を平成二十四年四月一日前に受けた法人が取得等をする同項に規定する資源需給構造変化対応設備等については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4231-114/art-64/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-64/par-3
With regard to equipment, etc. for responding to changes in the structure of resource supply and demand prescribed in Article 44-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that is the subject of an acquisition, etc. by a corporation that, before April 1, 2012, obtained the certification prescribed in item (i) of that paragraph pertaining to a resource productivity innovation plan prescribed in that item or the certification prescribed in item (ii) of that paragraph pertaining to a plan for introducing production equipment for products addressing resource constraints prescribed in that item, the provisions of that Article (limited to the part concerning that paragraph) remain in force.
machine translation, not official
**第四項** 新租税特別措置法第四十四条の四（第一項に係る部分に限る。）の規定は、法人が平成二十四年四月一日以後に取得又は製作をする同項に規定する特定農産加工品生産設備について適用する。
suppl-4231-114/art-64/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-64/par-4
The provisions of Article 44-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1)) apply to production equipment for specified processed agricultural products prescribed in that paragraph that a corporation acquires or manufactures on or after April 1, 2012.
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### 第六十五条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-4231-114/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65
**第一項** 旧租税特別措置法第五十五条の六第一項の表の各号の上欄に掲げる法人の平成二十四年四月一日以後に開始する各事業年度の所得の金額の計算については、同条（第三項から第七項まで及び第十一項から第十六項までに係る部分に限る。）の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第二項第一号ロ 連結事業年度に 所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法（以下この条において「令和二年旧措置法」という。）第二条第二項第十九号に規定する連結事業年度（以下この条において「連結事業年度」という。）に
第三項 第六十八条の四十五第一項 経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第八十二条第一項の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の四十五第一項
第四項から第六項まで 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第七項 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（ について、法人税法第六十四条の十第四項から第六項までの規定により同法第六十四条の九第一項の規定による承認が効力を失つた場合で、かつ、当該法人が
により、当該 により、その効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失つた日）を含む
場合を含む。） 場合に
第十一項 第五十五条第十一項 令和二年旧措置法第五十五条第十一項
第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第六十八条の四十五第十項前段 旧効力措置法第六十八条の四十五第十項前段
第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「第六十八条の四十五第十項 令和二年旧措置法第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第八十二条第一項の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（以下この条において「旧効力連結措置法」という。）第六十八条の四十五第十項
同条第十三項前段中「第六十八条の四十三第十項」とあるのは「第六十八条の四十五第十項 同条第十三項前段中「第六十八条の四十三第十項」とあるのは「旧効力連結措置法第六十八条の四十五第十項
第五十五条の六第二項 経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第六十五条第一項の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（以下この条において「旧効力単体措置法」という。）第五十五条の六第二項
「同条第十項」とあるのは「第六十八条の四十五第十項 「同条第十項」とあるのは「旧効力連結措置法第六十八条の四十五第十項
第十二項 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第十三項 第五十五条第十五項前段 令和二年旧措置法第五十五条第十五項前段
第五十五条の六第二項 旧効力単体措置法第五十五条の六第二項
第六十八条の四十五第十一項 旧効力連結措置法第六十八条の四十五第十一項
第十四項 第六十八条の四十五第一項 旧効力措置法第六十八条の四十五第一項
第十五項 第五十五条第十九項前段 令和二年旧措置法第五十五条第十九項前段
第五十五条の六第二項 旧効力単体措置法第五十五条の六第二項
第六十八条の四十五第十三項 旧効力連結措置法第六十八条の四十五第十三項
suppl-4231-114/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-1
With regard to the calculation of the amount of income for each business year, beginning on or after April 1, 2012, of a corporation listed in the left-hand column of any item of the table in Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article (limited to the part concerning paragraphs (3) through (7) and paragraphs (11) through (16)) remain in force. In such a case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (2), item (i), (b) a consolidated business year a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation before the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2020 Amendment" in this Article) (hereinafter referred to as a "consolidated business year" in this Article)
Paragraph (3) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 82, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
Paragraphs (4) through (6) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (7) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
, in the case where that business year does not fall under a consolidated business year and the business year that includes the day before the date of commencement of that business year fell under a consolidated business year, is not a person who is able to file the tax return, etc. for that business year using a blue return ( , in the case where the approval under the provisions of Article 64-9, paragraph (1) of the Corporation Tax Act has ceased to be effective pursuant to the provisions of Article 64-10, paragraphs (4) through (6) of that Act, and that corporation
due to which, that due to which, the business year that includes the day before the date on which that approval ceased to be effective (or, if that day before is the end of a business year of the group tax sharing parent corporation pertaining to that corporation, the date on which it ceased to be effective)
including the case) in the case
Paragraph (11) Article 55, paragraph (11) Article 55, paragraph (11) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment
Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of Article 68-45, paragraph (10) the first sentence of Article 68-45, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-45, paragraph (10) the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment is deemed to be replaced with "Article 68-45, paragraph (10) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 82, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in this Article)
the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-45, paragraph (10) the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-45, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 55-6, paragraph (2) Article 55-6, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 65, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article)
the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-45, paragraph (10) the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-45, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Paragraph (12) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (13) the first sentence of Article 55, paragraph (15) the first sentence of Article 55, paragraph (15) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment
Article 55-6, paragraph (2) Article 55-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 68-45, paragraph (11) Article 68-45, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Paragraph (14) Article 68-45, paragraph (1) Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (15) the first sentence of Article 55, paragraph (19) the first sentence of Article 55, paragraph (19) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment
Article 55-6, paragraph (2) Article 55-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 68-45, paragraph (13) Article 68-45, paragraph (13) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
machine translation, not official
**第二項** 旧租税特別措置法第五十七条の八第一項に規定する法人が平成二十四年四月一日以後最初に開始する事業年度開始の日（同年四月一日以後最初に開始する事業年度が所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法（第九項において「令和二年旧措置法」という。）第二条第二項第十九号に規定する連結事業年度（以下この条において「連結事業年度」という。）に該当する場合には、当該連結事業年度開始の日）において旧租税特別措置法第五十七条の八第三項に規定する特別修繕準備金の金額（特別の修繕（同条第一項第二号に掲げる固定資産について行う同号に定める修繕、電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号）第五条の規定による改正後のガス事業法（昭和二十九年法律第五十一号。附則第八十二条第二項において「新ガス事業法」という。）第二条第二項に規定するガス小売事業若しくは同条第五項に規定する一般ガス導管事業の用に供される球形の同条第十三項に規定するガスホルダーで財務省令で定めるものについて定期的に行われる検査で財務省令で定めるものを受けるために行う修繕又は旧租税特別措置法第五十七条の八第一項第四号に掲げる固定資産について行う同号に定める修繕をいう。第四項第一号及び第二号において同じ。）に係るものに限る。）を有する場合には、当該開始の日以後四年（当該法人が所得税法等の一部を改正する法律（平成三十一年法律第六号）第十一条の規定による改正前の租税特別措置法（附則第八十二条第二項において「平成三十一年旧租税特別措置法」という。）第四十二条の四第八項第六号に規定する中小企業者（以下この条において「中小企業者」という。）である場合には、十年）以内の日を含む各事業年度（連結事業年度に該当する事業年度を除く。）において、当該特別修繕準備金の金額に当該各事業年度の月数を乗じてこれを四十八（当該法人が中小企業者である場合には、百二十）で除して計算した金額（次項において「四年等均等取崩金額」という。）に相当する金額を、当該各事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4231-114/art-65/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-2
Where a corporation prescribed in Article 57-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation has, as of the date of commencement of the business year first beginning on or after April 1, 2012 (or, if the business year first beginning on or after April 1 of that year falls under a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation before the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as the "Act on Special Measures Concerning Taxation Before the 2020 Amendment" in paragraph (9)) (hereinafter referred to as a "consolidated business year" in this Article), the date of commencement of that consolidated business year), the amount of a reserve for special repairs prescribed in Article 57-8, paragraph (3) of the Former Act on Special Measures Concerning Taxation (limited to that pertaining to special repairs (meaning the repairs specified in Article 57-8, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation to be carried out on the fixed assets listed in that item, the repairs carried out in order to undergo the inspections specified by Order of the Ministry of Finance that are periodically carried out on spherical gas holders prescribed in Article 2, paragraph (13) of the Gas Business Act (Act No. 51 of 1954) as amended by Article 5 of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015) (referred to as the "New Gas Business Act" in Article 82, paragraph (2) of the Supplementary Provisions) that are used for the gas retail business prescribed in paragraph (2) of that Article or the general gas pipeline service business prescribed in paragraph (5) of that Article and are specified by Order of the Ministry of Finance, or the repairs specified in Article 57-8, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation to be carried out on the fixed assets listed in that item; the same applies in paragraph (4), items (i) and (ii))), then, in each business year (excluding a business year that falls under a consolidated business year) that includes any day within four years (or, if that corporation is a small and medium sized enterprise prescribed in Article 42-4, paragraph (8), item (vi) of the Act on Special Measures Concerning Taxation before the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019) (referred to as the "2019 Former Act on Special Measures Concerning Taxation" in Article 82, paragraph (2) of the Supplementary Provisions) (hereinafter referred to as a "small and medium sized enterprise" in this Article), ten years) from that date of commencement, an amount equivalent to the amount calculated by multiplying the amount of that reserve for special repairs by the number of months in each business year and dividing the result by 48 (or, if that corporation is a small and medium sized enterprise, 120) (referred to as the "equal reversal amount over four years, etc." in the following paragraph) is included in gross profit in calculating the amount of income for each of those business years.
machine translation, not official
**第三項** 前項の場合において、四年等均等取崩金額が当該事業年度終了の日における特別修繕準備金の金額（その日までに同項に規定する特別修繕準備金の金額に次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額（附則第八十二条第四項の規定により益金の額に算入された金額を含む。）又は前事業年度（当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当する場合には、その前日を含む連結事業年度）終了の日までに前項の規定により益金の額に算入された金額（同条第二項の規定により益金の額に算入された金額を含む。）がある場合には、これらの金額を控除した金額。以下この条において同じ。）を超えるときは、当該四年等均等取崩金額は、当該特別修繕準備金の金額とする。
suppl-4231-114/art-65/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-3
In the case referred to in the preceding paragraph, if the equal reversal amount over four years, etc. exceeds the amount of the reserve for special repairs as of the end of that business year (or, if by that date there is any amount that has been included, or is to be included, in gross profit pursuant to the provisions of the following paragraph out of the amount of the reserve for special repairs prescribed in the preceding paragraph (including any amount included in gross profit pursuant to the provisions of Article 82, paragraph (4) of the Supplementary Provisions), or any amount that was included in gross profit pursuant to the provisions of the preceding paragraph by the end of the preceding business year (or, if the business year that includes the day before the date of commencement of that business year falls under a consolidated business year, the consolidated business year that includes that day before) (including any amount included in gross profit pursuant to the provisions of paragraph (2) of that Article), the amount remaining after deducting those amounts; the same applies hereinafter in this Article), that equal reversal amount over four years, etc. is the amount of that reserve for special repairs.
machine translation, not official
**第四項** 第二項の規定の適用を受ける法人が次の各号に掲げる場合（適格合併、適格分割又は適格現物出資により、準備金設定資産（同項の特別修繕準備金に係る固定資産をいう。以下この条において同じ。）を移転した場合を除く。）に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日を含む事業年度（第三号に掲げる場合にあっては、合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。
suppl-4231-114/art-65/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-4
Where a corporation receiving the application of the provisions of paragraph (2) comes to fall under any of the cases listed in the following items (excluding the case where it has transferred an asset with a reserve set (meaning the fixed assets pertaining to the reserve for special repairs referred to in that paragraph; the same applies hereinafter in this Article) through a qualified merger, qualified company split or qualified capital contribution in kind), an amount equivalent to the amount specified in that item is included in gross profit in calculating the amount of income for the business year that includes the date on which it came to fall under that case (or, in the case listed in item (iii), the business year that includes the day before the date of the merger):
machine translation, not official
**一** 準備金設定資産について特別の修繕を完了した場合 その完了した日における当該準備金設定資産に係る特別修繕準備金の金額
suppl-4231-114/art-65/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-4/item-1
where special repairs of an asset with a reserve set have been completed: the amount of the reserve for special repairs pertaining to that asset with a reserve set as of the date of that completion;
machine translation, not official
**二** 準備金設定資産について特別の修繕を行わないこととなった場合（次号に該当する場合を除く。） その行わないこととなった日における当該準備金設定資産に係る特別修繕準備金の金額
suppl-4231-114/art-65/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-4/item-2
where it has come to be the case that special repairs of an asset with a reserve set will not be carried out (excluding the case falling under the following item): the amount of the reserve for special repairs pertaining to that asset with a reserve set as of the date on which that came to be the case;
machine translation, not official
**三** 合併により合併法人に準備金設定資産を移転した場合 当該合併の直前における当該準備金設定資産に係る特別修繕準備金の金額
suppl-4231-114/art-65/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-4/item-3
where the corporation has transferred an asset with a reserve set to the merging corporation through a merger: the amount of the reserve for special repairs pertaining to that asset with a reserve set immediately before that merger;
machine translation, not official
**四** 解散した場合（合併により解散した場合を除く。） その解散の日における特別修繕準備金の金額
suppl-4231-114/art-65/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-4/item-4
where the corporation has dissolved (excluding dissolution due to a merger): the amount of the reserve for special repairs as of the date of that dissolution;
machine translation, not official
**五** 第二項、前各号、次項及び第六項の場合以外の場合において特別修繕準備金の金額を取り崩した場合 その取り崩した日における特別修繕準備金の金額のうちその取り崩した金額に相当する金額
suppl-4231-114/art-65/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-4/item-5
where the amount of the reserve for special repairs has been reversed in a case other than the cases referred to in paragraph (2), the preceding items, the following paragraph and paragraph (6): the amount equivalent to the amount reversed, out of the amount of the reserve for special repairs as of the date of that reversal.
machine translation, not official
**第五項** 第二項の規定の適用を受ける法人が、平成二十四年四月一日以後最初に開始する事業年度開始の日（同年四月一日以後最初に開始する事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日）以後三年（当該法人が中小企業者である場合には、九年）を経過する日までに青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となった事実のあった日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における特別修繕準備金の金額は、政令で定めるところにより、その日を含む事業年度から当該事業年度開始の日以後二年を経過した日の前日を含む事業年度（当該事業年度開始の日以後二年を経過した日の前日（以下この項において「二年経過日」という。）を含む事業年度が連結事業年度に該当する場合には、当該事業年度開始の日の翌日から二年経過日までの間に最初に開始した連結事業年度開始の日の前日を含む事業年度）までの各事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、当該特別修繕準備金の金額については、第二項、前項、第八項、第十一項及び第十五項の規定は、適用しない。
suppl-4231-114/art-65/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-5
Where a corporation receiving the application of the provisions of paragraph (2) has had the approval for filing a blue return revoked, or has filed a written notification to the effect that it will cease to file returns using a blue return, by the day on which three years (or, if that corporation is a small and medium sized enterprise, nine years) have elapsed from the date of commencement of the business year first beginning on or after April 1, 2012 (or, if the business year first beginning on or after April 1 of that year falls under a consolidated business year, the date of commencement of that consolidated business year), the amount of the reserve for special repairs as of the date on which the fact that caused the revocation of that approval occurred or the date on which that written notification was filed (or, if the date on which that written notification was filed is after the end of the business year in which the corporation ceased to file returns using a blue return, the end of that business year) is included in gross profit, pursuant to the provisions of Cabinet Order, in calculating the amount of income for each business year from the business year that includes that date to the business year that includes the day before the day on which two years have elapsed from the date of commencement of that business year (or, if the business year that includes the day before the day on which two years have elapsed from the date of commencement of that business year (hereinafter referred to as the "date two years have passed" in this paragraph) falls under a consolidated business year, the business year that includes the day before the date of commencement of the consolidated business year that first began during the period from the day following the date of commencement of that business year to the date two years have passed). In such a case, the provisions of paragraph (2), the preceding paragraph, paragraph (8), paragraph (11) and paragraph (15) do not apply to that amount of the reserve for special repairs.
machine translation, not official
**第六項** 第二項の規定の適用を受ける法人について、法人税法第六十四条の十第四項から第六項までの規定により同法第六十四条の九第一項の規定による承認が効力を失った場合で、かつ、当該法人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をしたことにより、その効力を失った日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失った日）を含む事業年度の確定申告書等を青色申告書により提出できる者でないこととなった場合には、当該事業年度終了の日における特別修繕準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、第二項、前二項、第八項、第十一項及び第十五項の規定は、適用しない。
suppl-4231-114/art-65/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-6
Where, with regard to a corporation receiving the application of the provisions of paragraph (2), the approval under the provisions of Article 64-9, paragraph (1) of the Corporation Tax Act has ceased to be effective pursuant to the provisions of Article 64-10, paragraphs (4) through (6) of that Act, and that corporation, as a result of having had the approval for filing a blue return revoked or having filed a written notification to the effect that it will cease to file returns using a blue return, has ceased to be a person who is able to file the tax return, etc. for the business year that includes the day before the date on which that approval ceased to be effective (or, if that day before is the end of a business year of the group tax sharing parent corporation pertaining to that corporation, the date on which that approval ceased to be effective) using a blue return, the amount of the reserve for special repairs as of the end of that business year is included in gross profit in calculating the amount of income for that business year. In such a case, the provisions of paragraph (2), the preceding two paragraphs, paragraph (8), paragraph (11) and paragraph (15) do not apply.
machine translation, not official
**第七項** 第二項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-4231-114/art-65/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-7
The number of months referred to in paragraph (2) is calculated according to the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
**第八項** 第二項の規定の適用を受ける法人が適格合併により合併法人に準備金設定資産を移転した場合（附則第八十二条第六項前段に規定する場合を除く。）には、その適格合併直前における特別修繕準備金の金額は、当該合併法人に引き継ぐものとする。この場合において、その合併法人が引継ぎを受けた特別修繕準備金の金額は、当該合併法人がその適格合併の日において有する第二項の特別修繕準備金の金額（当該合併法人の当該適格合併の日を含む事業年度が連結事業年度に該当する場合には、同条第二項の特別修繕準備金の金額）とみなす。
suppl-4231-114/art-65/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-8
Where a corporation receiving the application of the provisions of paragraph (2) has transferred an asset with a reserve set to the merging corporation through a qualified merger (excluding the case prescribed in the first sentence of Article 82, paragraph (6) of the Supplementary Provisions), the amount of the reserve for special repairs immediately before that qualified merger is to be taken over by that merging corporation. In such a case, the amount of the reserve for special repairs that the merging corporation has taken over is deemed to be the amount of the reserve for special repairs referred to in paragraph (2) that the merging corporation has as of the date of that qualified merger (or, if the business year of that merging corporation that includes the date of that qualified merger falls under a consolidated business year, the amount of the reserve for special repairs referred to in paragraph (2) of that Article).
machine translation, not official
**第九項** 前項又は附則第八十二条第六項の場合において、これらの規定の合併法人（その適格合併後において令和二年旧措置法第二条第二項第十号の六に規定する連結法人（以下この条において「連結法人」という。）に該当するものを除く。）がその適格合併の日を含む事業年度の確定申告書等を青色申告書により提出することができる者でないときは、当該事業年度終了の日における特別修繕準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4231-114/art-65/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-9
In the case referred to in the preceding paragraph or Article 82, paragraph (6) of the Supplementary Provisions, if the merging corporation referred to in those provisions (excluding one that falls under a consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation Before the 2020 Amendment (hereinafter referred to as a "consolidated corporation" in this Article) after that qualified merger) is not a person who is able to file the tax return, etc. for the business year that includes the date of that qualified merger using a blue return, the amount of the reserve for special repairs as of the end of that business year is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第十項** 第八項又は附則第八十二条第六項の合併法人（その適格合併後において連結法人に該当するものを除く。）のその適格合併の日を含む事業年度以後の各事業年度（当該適格合併の日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度後の各事業年度）に係る第二項の規定の適用については、同項に規定する特別修繕準備金の金額は、第八項又は同条第六項の規定により当該合併法人が有するものとみなされた特別修繕準備金の金額を含むものとする。この場合において、当該合併法人が有するものとみなされた特別修繕準備金の金額については、第二項中「当該各事業年度の月数を乗じてこれを四十八（当該法人が中小企業者である場合には、百二十）で除して」とあるのは、「当該各事業年度の月数（当該適格合併の日を含む事業年度にあっては、同日から同日を含む事業年度終了の日までの期間の月数）を乗じてこれを四十八月（当該法人が中小企業者である場合には、百二十月）から経過期間（平成二十四年四月一日以後最初に開始する事業年度開始の日（同年四月一日以後最初に開始する事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日）から当該適格合併の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。
suppl-4231-114/art-65/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-10
With regard to the application of the provisions of paragraph (2) to each business year from the business year that includes the date of the qualified merger onward (or, if the business year that includes the date of that qualified merger falls under a consolidated business year, each business year after that consolidated business year) of the merging corporation referred to in paragraph (8) or Article 82, paragraph (6) of the Supplementary Provisions (excluding one that falls under a consolidated corporation after that qualified merger), the amount of the reserve for special repairs prescribed in paragraph (2) is to include the amount of the reserve for special repairs that that merging corporation is deemed to have pursuant to the provisions of paragraph (8) or paragraph (6) of that Article. In such a case, with regard to the amount of the reserve for special repairs that that merging corporation is deemed to have, the phrase "by the number of months in each business year and dividing the result by 48 (or, if that corporation is a small and medium sized enterprise, 120)" in paragraph (2) is deemed to be replaced with "by the number of months in each business year (or, for the business year that includes the date of that qualified merger, the number of months in the period from that date to the end of the business year that includes that date) and dividing the result by the number of months obtained by deducting the number of months in the elapsed period (meaning the period from the date of commencement of the business year first beginning on or after April 1, 2012 (or, if the business year first beginning on or after April 1 of that year falls under a consolidated business year, the date of commencement of that consolidated business year) to the day before the date of that qualified merger) from 48 months (or, if that corporation is a small and medium sized enterprise, 120 months)".
machine translation, not official
**第十一項** 第二項の規定の適用を受ける法人が適格分割により分割承継法人に準備金設定資産を移転した場合（附則第八十二条第八項前段に規定する場合を除く。）には、その適格分割直前における当該準備金設定資産に係る特別修繕準備金の金額は、当該分割承継法人に引き継ぐものとする。この場合において、その分割承継法人が引継ぎを受けた特別修繕準備金の金額は、当該分割承継法人がその適格分割の日において有する第二項の特別修繕準備金の金額（当該分割承継法人の当該適格分割の日を含む事業年度が連結事業年度に該当する場合には、同条第二項の特別修繕準備金の金額）とみなす。
suppl-4231-114/art-65/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-11
Where a corporation receiving the application of the provisions of paragraph (2) has transferred an asset with a reserve set to the successor corporation in a company split through a qualified company split (excluding the case prescribed in the first sentence of Article 82, paragraph (8) of the Supplementary Provisions), the amount of the reserve for special repairs pertaining to that asset with a reserve set immediately before that qualified company split is to be taken over by that successor corporation in a company split. In such a case, the amount of the reserve for special repairs that the successor corporation in a company split has taken over is deemed to be the amount of the reserve for special repairs referred to in paragraph (2) that the successor corporation in a company split has as of the date of that qualified company split (or, if the business year of that successor corporation in a company split that includes the date of that qualified company split falls under a consolidated business year, the amount of the reserve for special repairs referred to in paragraph (2) of that Article).
machine translation, not official
**第十二項** 前項の場合において、第二項の規定の適用を受ける法人のその適格分割の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格分割の日の前日を当該事業年度終了の日とみなして、同項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該各事業年度の月数（当該適格分割の日を含む事業年度にあっては、当該適格分割の日を含む事業年度開始の日から当該適格分割の日の前日までの期間の月数）」とする。
suppl-4231-114/art-65/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-12
In the case referred to in the preceding paragraph, with regard to the business year of a corporation receiving the application of the provisions of paragraph (2) that includes the date of that qualified company split (excluding that business year if that date is the date of commencement of a business year of that corporation), the provisions of that paragraph apply by deeming the day before the date of that qualified company split to be the end of that business year. In such a case, the phrase "the number of months in each business year" in that paragraph is deemed to be replaced with "the number of months in each business year (or, for the business year that includes the date of that qualified company split, the number of months in the period from the date of commencement of the business year that includes the date of that qualified company split to the day before the date of that qualified company split)".
machine translation, not official
**第十三項** 第十一項又は附則第八十二条第八項の場合において、これらの規定の分割承継法人（その適格分割後において連結法人に該当するものを除く。）がその適格分割の日を含む事業年度の確定申告書等を青色申告書により提出することができる者でないときは、当該事業年度終了の日における特別修繕準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4231-114/art-65/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-13
In the case referred to in paragraph (11) or Article 82, paragraph (8) of the Supplementary Provisions, if the successor corporation in a company split referred to in those provisions (excluding one that falls under a consolidated corporation after that qualified company split) is not a person who is able to file the tax return, etc. for the business year that includes the date of that qualified company split using a blue return, the amount of the reserve for special repairs as of the end of that business year is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第十四項** 第十一項又は附則第八十二条第八項の分割承継法人（その適格分割後において連結法人に該当するものを除く。）のその適格分割の日を含む事業年度以後の各事業年度（当該適格分割の日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度後の各事業年度）に係る第二項の規定の適用については、同項に規定する特別修繕準備金の金額は、第十一項又は同条第八項の規定により当該分割承継法人が有するものとみなされた特別修繕準備金の金額を含むものとする。この場合において、当該分割承継法人が有するものとみなされた特別修繕準備金の金額については、第二項中「当該各事業年度の月数を乗じてこれを四十八（当該法人が中小企業者である場合には、百二十）で除して」とあるのは、「当該各事業年度の月数（当該適格分割の日を含む事業年度にあっては、同日から同日を含む事業年度終了の日までの期間の月数）を乗じてこれを四十八月（当該法人が中小企業者である場合には、百二十月）から経過期間（平成二十四年四月一日以後最初に開始する事業年度開始の日（同年四月一日以後最初に開始する事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日）から当該適格分割の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。
suppl-4231-114/art-65/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-14
With regard to the application of the provisions of paragraph (2) to each business year from the business year that includes the date of the qualified company split onward (or, if the business year that includes the date of that qualified company split falls under a consolidated business year, each business year after that consolidated business year) of the successor corporation in a company split referred to in paragraph (11) or Article 82, paragraph (8) of the Supplementary Provisions (excluding one that falls under a consolidated corporation after that qualified company split), the amount of the reserve for special repairs prescribed in paragraph (2) is to include the amount of the reserve for special repairs that that successor corporation in a company split is deemed to have pursuant to the provisions of paragraph (11) or paragraph (8) of that Article. In such a case, with regard to the amount of the reserve for special repairs that that successor corporation in a company split is deemed to have, the phrase "by the number of months in each business year and dividing the result by 48 (or, if that corporation is a small and medium sized enterprise, 120)" in paragraph (2) is deemed to be replaced with "by the number of months in each business year (or, for the business year that includes the date of that qualified company split, the number of months in the period from that date to the end of the business year that includes that date) and dividing the result by the number of months obtained by deducting the number of months in the elapsed period (meaning the period from the date of commencement of the business year first beginning on or after April 1, 2012 (or, if the business year first beginning on or after April 1 of that year falls under a consolidated business year, the date of commencement of that consolidated business year) to the day before the date of that qualified company split) from 48 months (or, if that corporation is a small and medium sized enterprise, 120 months)".
machine translation, not official
**第十五項** 第二項の規定の適用を受ける法人が適格現物出資により被現物出資法人に準備金設定資産を移転した場合（附則第八十二条第十一項前段に規定する場合を除く。）には、その適格現物出資直前における当該準備金設定資産に係る特別修繕準備金の金額は、当該被現物出資法人に引き継ぐものとする。この場合において、その被現物出資法人が引継ぎを受けた特別修繕準備金の金額は、当該被現物出資法人がその適格現物出資の日において有する第二項の特別修繕準備金の金額（当該被現物出資法人の当該適格現物出資の日を含む事業年度が連結事業年度に該当する場合には、同条第二項の特別修繕準備金の金額）とみなす。
suppl-4231-114/art-65/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-15
Where a corporation receiving the application of the provisions of paragraph (2) has transferred an asset with a reserve set to the corporation receiving a capital contribution in kind through a qualified capital contribution in kind (excluding the case prescribed in the first sentence of Article 82, paragraph (11) of the Supplementary Provisions), the amount of the reserve for special repairs pertaining to that asset with a reserve set immediately before that qualified capital contribution in kind is to be taken over by that corporation receiving a capital contribution in kind. In such a case, the amount of the reserve for special repairs that the corporation receiving a capital contribution in kind has taken over is deemed to be the amount of the reserve for special repairs referred to in paragraph (2) that the corporation receiving a capital contribution in kind has as of the date of that qualified capital contribution in kind (or, if the business year of that corporation receiving a capital contribution in kind that includes the date of that qualified capital contribution in kind falls under a consolidated business year, the amount of the reserve for special repairs referred to in paragraph (2) of that Article).
machine translation, not official
**第十六項** 前項の場合において、第二項の規定の適用を受ける法人のその適格現物出資の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格現物出資の日の前日を当該事業年度終了の日とみなして、同項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該各事業年度の月数（当該適格現物出資の日を含む事業年度にあっては、当該適格現物出資の日を含む事業年度開始の日から当該適格現物出資の日の前日までの期間の月数）」とする。
suppl-4231-114/art-65/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-16
In the case referred to in the preceding paragraph, with regard to the business year of a corporation receiving the application of the provisions of paragraph (2) that includes the date of that qualified capital contribution in kind (excluding that business year if that date is the date of commencement of a business year of that corporation), the provisions of that paragraph apply by deeming the day before the date of that qualified capital contribution in kind to be the end of that business year. In such a case, the phrase "the number of months in each business year" in that paragraph is deemed to be replaced with "the number of months in each business year (or, for the business year that includes the date of that qualified capital contribution in kind, the number of months in the period from the date of commencement of the business year that includes the date of that qualified capital contribution in kind to the day before the date of that qualified capital contribution in kind)".
machine translation, not official
**第十七項** 第十五項又は附則第八十二条第十一項の場合において、これらの規定の被現物出資法人（その適格現物出資後において連結法人に該当するものを除く。）がその適格現物出資の日を含む事業年度の確定申告書等を青色申告書により提出することができる者でないときは、当該事業年度終了の日における特別修繕準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4231-114/art-65/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-17
In the case referred to in paragraph (15) or Article 82, paragraph (11) of the Supplementary Provisions, if the corporation receiving a capital contribution in kind referred to in those provisions (excluding one that falls under a consolidated corporation after that qualified capital contribution in kind) is not a person who is able to file the tax return, etc. for the business year that includes the date of that qualified capital contribution in kind using a blue return, the amount of the reserve for special repairs as of the end of that business year is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第十八項** 第十五項又は附則第八十二条第十一項の被現物出資法人（その適格現物出資後において連結法人に該当するものを除く。）のその適格現物出資の日を含む事業年度以後の各事業年度（当該適格現物出資の日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度後の各事業年度）に係る第二項の規定の適用については、同項に規定する特別修繕準備金の金額は、第十五項又は同条第十一項の規定により当該被現物出資法人が有するものとみなされた特別修繕準備金の金額を含むものとする。この場合において、当該被現物出資法人が有するものとみなされた特別修繕準備金の金額については、第二項中「当該各事業年度の月数を乗じてこれを四十八（当該法人が中小企業者である場合には、百二十）で除して」とあるのは、「当該各事業年度の月数（当該適格現物出資の日を含む事業年度にあっては、同日から同日を含む事業年度終了の日までの期間の月数）を乗じてこれを四十八月（当該法人が中小企業者である場合には、百二十月）から経過期間（平成二十四年四月一日以後最初に開始する事業年度開始の日（同年四月一日以後最初に開始する事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日）から当該適格現物出資の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。
suppl-4231-114/art-65/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65/par-18
With regard to the application of the provisions of paragraph (2) to each business year from the business year that includes the date of the qualified capital contribution in kind onward (or, if the business year that includes the date of that qualified capital contribution in kind falls under a consolidated business year, each business year after that consolidated business year) of the corporation receiving a capital contribution in kind referred to in paragraph (15) or Article 82, paragraph (11) of the Supplementary Provisions (excluding one that falls under a consolidated corporation after that qualified capital contribution in kind), the amount of the reserve for special repairs prescribed in paragraph (2) is to include the amount of the reserve for special repairs that that corporation receiving a capital contribution in kind is deemed to have pursuant to the provisions of paragraph (15) or paragraph (11) of that Article. In such a case, with regard to the amount of the reserve for special repairs that that corporation receiving a capital contribution in kind is deemed to have, the phrase "by the number of months in each business year and dividing the result by 48 (or, if that corporation is a small and medium sized enterprise, 120)" in paragraph (2) is deemed to be replaced with "by the number of months in each business year (or, for the business year that includes the date of that qualified capital contribution in kind, the number of months in the period from that date to the end of the business year that includes that date) and dividing the result by the number of months obtained by deducting the number of months in the elapsed period (meaning the period from the date of commencement of the business year first beginning on or after April 1, 2012 (or, if the business year first beginning on or after April 1 of that year falls under a consolidated business year, the date of commencement of that consolidated business year) to the day before the date of that qualified capital contribution in kind) from 48 months (or, if that corporation is a small and medium sized enterprise, 120 months)".
machine translation, not official
### 第六十六条（商工組合等の留保所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Retained Income of Commercial and Industrial Associations, etc.
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suppl-4231-114/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-66
**第一項** 旧租税特別措置法第六十一条第一項に規定する法人の平成二十四年四月一日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4231-114/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-66/par-1
The provisions then in force continue to govern corporation tax for business years, which ended before April 1, 2012, of a corporation prescribed in Article 61, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
### 第六十七条（使途秘匿金の支出がある場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where There Is Expenditure for Undisclosed Purposes
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suppl-4231-114/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-67
**第一項** 新租税特別措置法第六十二条第八項の規定は、平成二十五年一月一日以後に法人に対して行う新国税通則法第七十四条の二（第一項第二号に係る部分に限る。）の規定による質問、検査又は提示若しくは提出の要求（附則第三十九条第一項に規定する経過措置調査等に係るものを除く。）について適用する。
suppl-4231-114/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-67/par-1
The provisions of Article 62, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to questions, inspections, or requests for presentation or submission under the provisions of Article 74-2 of the New Act on General Rules for National Taxes (limited to the part concerning paragraph (1), item (ii)) made to a corporation on or after January 1, 2013 (excluding those pertaining to an investigation, etc. covered by the transitional measures prescribed in Article 39, paragraph (1) of the Supplementary Provisions).
machine translation, not official
**第二項** 平成二十四年十二月三十一日以前に旧租税特別措置法第六十二条第八項の法人に対して行った旧法人税法第百五十三条（旧法人税法第百五十五条において準用する場合を含む。）の規定による質問又は検査（附則第二十五条に規定する経過措置調査に係るものを含む。）については、なお従前の例による。
suppl-4231-114/art-67/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-67/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-67/par-2
The provisions then in force continue to govern questions or inspections under the provisions of Article 153 of the Former Corporation Tax Act (including the cases where it is applied mutatis mutandis pursuant to Article 155 of the Former Corporation Tax Act) made on or before December 31, 2012 to a corporation referred to in Article 62, paragraph (8) of the Former Act on Special Measures Concerning Taxation (including those pertaining to an investigation covered by the transitional measures prescribed in Article 25 of the Supplementary Provisions).
machine translation, not official
### 第六十八条（国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates
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suppl-4231-114/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-68
**第一項** 新租税特別措置法第六十六条の四第八項、第十項（第九項に係る部分を除く。）及び第十一項の規定は、平成二十五年一月一日以後に同条第八項に規定する同種の事業を営む者に対して行う質問、検査又は提示若しくは提出の要求（同項に規定する法人につき同日前から引き続き行われている調査（同日前に当該法人に対して当該調査に係る旧法人税法第百五十三条又は旧法人税法第百五十五条において準用する旧法人税法第百五十三条の規定による質問又は検査を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前に旧租税特別措置法第六十六条の四第八項に規定する同種の事業を営む者に対して行った同項の規定による質問又は検査（経過措置調査に係るものを含む。）については、なお従前の例による。
suppl-4231-114/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-68/par-1
The provisions of Article 66-4, paragraph (8), paragraph (10) (excluding the part concerning paragraph (9)) and paragraph (11) of the New Act on Special Measures Concerning Taxation apply to questions, inspections, or requests for presentation or submission made on or after January 1, 2013 to a person engaged in business of the same type prescribed in paragraph (8) of that Article (excluding those pertaining to an investigation that has been continuously conducted since before that date with regard to a corporation prescribed in that paragraph (limited to an investigation in which, before that date, questions were asked of, or an inspection was conducted with regard to, that corporation under the provisions of Article 153 of the Former Corporation Tax Act, or of Article 153 of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 155 of the Former Corporation Tax Act, pertaining to that investigation; referred to as an "investigation covered by the transitional measures" in this paragraph)), and the provisions then in force continue to govern questions or inspections under the provisions of Article 66-4, paragraph (8) of the Former Act on Special Measures Concerning Taxation made before that date to a person engaged in business of the same type prescribed in that paragraph (including those pertaining to an investigation covered by the transitional measures).
machine translation, not official
**第二項** 新租税特別措置法第六十六条の四第九項及び第十項（第九項に係る部分に限る。）の規定は、平成二十五年一月一日以後に提出される同条第九項に規定する帳簿書類について適用する。
suppl-4231-114/art-68/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-68/par-2
The provisions of Article 66-4, paragraph (9) and paragraph (10) (limited to the part concerning paragraph (9)) of the New Act on Special Measures Concerning Taxation apply to books and documents prescribed in paragraph (9) of that Article that are submitted on or after January 1, 2013.
machine translation, not official
**第三項** 新租税特別措置法第六十六条の四第十六項の規定は、施行日以後に国税通則法第二十三条第一項に規定する法定申告期限が到来する法人税について適用する。
suppl-4231-114/art-68/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-68/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-68/par-3
The provisions of Article 66-4, paragraph (16) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the statutory due date for filing a return prescribed in Article 23, paragraph (1) of the Act on General Rules for National Taxes falls on or after the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第六十六条の四第十七項の規定は、施行日以後に同項各号に定める期限又は日が到来する法人税について適用し、施行日前に旧租税特別措置法第六十六条の四第十五項各号に定める期限又は日が到来した法人税については、なお従前の例による。
suppl-4231-114/art-68/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-68/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-68/par-4
The provisions of Article 66-4, paragraph (17) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the time limit or date specified in any of the items of that paragraph falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the time limit or date specified in any of the items of Article 66-4, paragraph (15) of the Former Act on Special Measures Concerning Taxation fell before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十六条の四第二十項の規定は、施行日以後に同条第十七項各号に定める期限又は日が到来する法人税について適用する。
suppl-4231-114/art-68/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-68/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-68/par-5
The provisions of Article 66-4, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the time limit or date specified in any of the items of paragraph (17) of that Article falls on or after the Effective Date.
machine translation, not official
**第六項** 施行日から平成二十四年十二月三十一日までの間における新租税特別措置法第六十六条の四第二十二項の規定の適用については、同項中「第六項まで及び第九項」とあるのは、「第六項まで」とする。
suppl-4231-114/art-68/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-68/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-68/par-6
With regard to the application of the provisions of Article 66-4, paragraph (22) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2012, the phrase "through (6) and paragraph (9)" in that paragraph is deemed to be replaced with "through (6)".
machine translation, not official
### 第六十九条（中小企業者等である連結法人の法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Small and Medium Sized Enterprises, etc. That Are Consolidated Corporations
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suppl-4231-114/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-69
**第一項** 旧租税特別措置法第六十八条の八第一項の表の第一欄に掲げる連結親法人又は同条第二項に規定する協同組合等である連結親法人の平成二十四年四月一日前に開始し、かつ、同日以後に終了する連結事業年度の連結所得に係る法人税法その他法人税に関する法令の規定の適用については、同条の規定は、なおその効力を有する。この場合において、同条第一項及び第二項中「終了する各連結事業年度」とあるのは、「終了する各連結事業年度（同年四月一日前に開始し、かつ、同日以後に終了する連結事業年度を含む。）」とする。
suppl-4231-114/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-69/par-1
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax to consolidated income for a consolidated business year, beginning before April 1, 2012 and ending on or after that date, of a consolidated parent corporation listed in the first column of the table in Article 68-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation or of a consolidated parent corporation that is a cooperative, etc. prescribed in paragraph (2) of that Article, the provisions of that Article remain in force. In such a case, the phrase "each consolidated business year ending" in paragraphs (1) and (2) of that Article is deemed to be replaced with "each consolidated business year ending (including a consolidated business year beginning before April 1 of that year and ending on or after that date)".
machine translation, not official
### 第七十条（連結法人が試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research
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suppl-4231-114/art-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-70
**第一項** 新租税特別措置法第六十八条の九第十四項及び第十五項の規定は、施行日以後に連結確定申告書等（期限後申告書を除く。以下同じ。）の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-70/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-70/par-1
The provisions of Article 68-9, paragraphs (14) and (15) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. (excluding a return filed after the due date; the same applies hereinafter) falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.
machine translation, not official
### 第七十一条（連結法人が試験研究を行った場合の法人税額の特別控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research
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suppl-4231-114/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-71
**第一項** 新租税特別措置法第六十八条の九の二第十項の規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-71/par-1
The provisions of Article 68-9-2, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.
machine translation, not official
### 第七十二条（連結法人がエネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure
caption: machine translation, not official
suppl-4231-114/art-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-72
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十四年四月一日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十第一項に規定するエネルギー需給構造改革推進設備等を同項に規定する事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とするほか、同条の規定の適用がある場合における地方法人税法の規定の適用に関し必要な事項は、政令で定める。
第二項 第六十八条の九、次条第二項、第三項及び第五項、第六十八条の十一第二項、第三項及び第五項 所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第六十八条の九、新租税特別措置法第六十八条の十第二項、第三項及び第五項、新租税特別措置法第六十八条の十一第七項から第九項まで及び第十二項
第六十八条の十三、第六十八条の十四第二項、第三項及び第五項、第六十八条の十五第二項、第三項及び第五項並びに第六十八条の十五の二 新租税特別措置法第六十八条の十三、新租税特別措置法第六十八条の十四第二項、第三項及び第五項、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（第五項において「平成二十四年旧効力措置法」という。）第六十八条の十四第二項、第三項及び第五項、新租税特別措置法第六十八条の十五第二項、第三項及び第五項、新租税特別措置法第六十八条の十五の二、新租税特別措置法第六十八条の十五の三第二項、新租税特別措置法第六十八条の十五の四第二項、第三項及び第五項、新租税特別措置法第六十八条の十五の五並びに新租税特別措置法第六十八条の十五の六第七項及び第八項
第三項 次条第二項 新租税特別措置法第六十八条の十第二項
第四項 第四十二条の五第二項 経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（第十二項において「旧効力措置法」という。）第四十二条の五第二項
第五項 第六十八条の九第十一項（前条第七項の規定により読み替えて適用する場合を含む。）、次条第五項、第六十八条の十一第五項 所得税法等の一部を改正する法律（平成三十年法律第七号）第十五条の規定による改正後の租税特別措置法（以下この項において「平成三十年新租税特別措置法」という。）第六十八条の十一第五項
第六十八条の十三第四項、第六十八条の十四第五項、第六十八条の十五第五項、第六十八条の百第一項及び第六十八条の百八第一項 平成三十年新租税特別措置法第六十八条の十三第四項、平成二十四年旧効力措置法第六十八条の十四第五項、平成三十年新租税特別措置法第六十八条の十五の四第五項、平成三十年新租税特別措置法第六十八条の十五の五第五項、平成三十年新租税特別措置法第六十八条の百第一項及び平成三十年新租税特別措置法第六十八条の百八第一項
第十二項 第四十二条の五第二項 旧効力措置法第四十二条の五第二項
同法第二条第三十一号 法人税法第二条第三十一号
第四十二条の五第三項 旧効力措置法第四十二条の五第三項
第十三項 又は租税特別措置法第六十八条の十第二項 又は経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）第六十八条の十第二項
並びに租税特別措置法第六十八条の十第二項 並びに旧効力連結措置法第六十八条の十第二項
第十四項 法人税法 法人税法及び地方法人税法（平成二十六年法律第十一号）
ついては、同法 ついては、法人税法
「租税特別措置法第六十八条の十第五項（ 「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）第六十八条の十第五項（
租税特別措置法第六十八条の十第五項」 旧効力連結措置法第六十八条の十第五項」
及び租税特別措置法第六十八条の十第五項 及び旧効力連結措置法第六十八条の十第五項
するほか、同法 、地方法人税法第十五条第一項中「第一号に掲げる金額」とあるのは「第一号に掲げる金額及び経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法第六十八条の十第五項に規定する加算した金額のうち連結親法人又は各連結子法人に帰せられるものとして政令で定める金額の百分の四・四に相当する金額の合計額」と、「（同法」とあるのは「（法人税法」とするほか、法人税法
suppl-4231-114/art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-72/par-1
With regard to corporation tax in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has provided equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it acquired, or manufactured or constructed, before April 1, 2012 for use in the business prescribed in that paragraph, the provisions of that Article remain in force. In such a case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, and in addition, matters necessary for the application of the provisions of the Local Corporation Tax Act in the case where the provisions of that Article apply are specified by Cabinet Order.
Paragraph (2) Article 68-9, paragraphs (2), (3) and (5) of the following Article, Article 68-11, paragraphs (2), (3) and (5) Article 68-9 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article), Article 68-10, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 68-11, paragraphs (7) through (9) and paragraph (12) of the New Act on Special Measures Concerning Taxation
Article 68-13, Article 68-14, paragraphs (2), (3) and (5), Article 68-15, paragraphs (2), (3) and (5), and Article 68-15-2 Article 68-13 of the New Act on Special Measures Concerning Taxation, Article 68-14, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 68-14, paragraphs (2), (3) and (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (referred to as the "2012 Former Act on Special Measures Concerning Taxation Kept in Force" in paragraph (5)), Article 68-15, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 68-15-2 of the New Act on Special Measures Concerning Taxation, Article 68-15-3, paragraph (2) of the New Act on Special Measures Concerning Taxation, Article 68-15-4, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 68-15-5 of the New Act on Special Measures Concerning Taxation, and Article 68-15-6, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation
Paragraph (3) paragraph (2) of the following Article Article 68-10, paragraph (2) of the New Act on Special Measures Concerning Taxation
Paragraph (4) Article 42-5, paragraph (2) Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in paragraph (12))
Paragraph (5) Article 68-9, paragraph (11) (including the cases where it is applied with the replacement of terms pursuant to the provisions of paragraph (7) of the preceding Article), paragraph (5) of the following Article, Article 68-11, paragraph (5) Article 68-11, paragraph (5) of the Act on Special Measures Concerning Taxation as amended by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) (hereinafter referred to as the "2018 New Act on Special Measures Concerning Taxation" in this paragraph)
Article 68-13, paragraph (4), Article 68-14, paragraph (5), Article 68-15, paragraph (5), Article 68-100, paragraph (1) and Article 68-108, paragraph (1) Article 68-13, paragraph (4) of the 2018 New Act on Special Measures Concerning Taxation, Article 68-14, paragraph (5) of the 2012 Former Act on Special Measures Concerning Taxation Kept in Force, Article 68-15-4, paragraph (5) of the 2018 New Act on Special Measures Concerning Taxation, Article 68-15-5, paragraph (5) of the 2018 New Act on Special Measures Concerning Taxation, Article 68-100, paragraph (1) of the 2018 New Act on Special Measures Concerning Taxation and Article 68-108, paragraph (1) of the 2018 New Act on Special Measures Concerning Taxation
Paragraph (12) Article 42-5, paragraph (2) Article 42-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 2, item (xxxi) of that Act Article 2, item (xxxi) of the Corporation Tax Act
Article 42-5, paragraph (3) Article 42-5, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (13) or Article 68-10, paragraph (2) of the Act on Special Measures Concerning Taxation or Article 68-10, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 72 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations")
and Article 68-10, paragraph (2) of the Act on Special Measures Concerning Taxation and Article 68-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Paragraph (14) the Corporation Tax Act the Corporation Tax Act and the Local Corporation Tax Act (Act No. 11 of 2014)
with regard thereto, that Act with regard thereto, the Corporation Tax Act
“Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation ( “Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 72 of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations') (
Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation” Article 68-10, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations”
and Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation and Article 68-10, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
, and in addition, that Act , the phrase "the amount listed in item (i)" in Article 15, paragraph (1) of the Local Corporation Tax Act is deemed to be replaced with "the total of the amount listed in item (i) and an amount equivalent to 4.4 percent of the amount specified by Cabinet Order as the amount attributable to the consolidated parent corporation or each consolidated subsidiary corporation out of the added amount prescribed in Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 72 of the Supplementary Provisions of that Act", and the phrase "(that Act" with "(the Corporation Tax Act", and in addition, the Corporation Tax Act
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### 第七十三条（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load
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suppl-4231-114/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-73
**第一項** 前条の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第六十八条の十の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第二項 及び第八項 及び第八項並びに経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（以下この項及び次項において「旧効力措置法」という。）第六十八条の十第二項、第三項及び第五項
調整前連結税額の百分の二十に相当する金額 調整前連結税額の百分の二十に相当する金額（旧効力措置法第六十八条の十第二項の規定により当該供用年度の連結所得に対する調整前連結税額から控除される金額がある場合には、当該金額を控除した残額）
帰せられる金額の百分の二十に相当する金額 帰せられる金額の百分の二十に相当する金額（旧効力措置法第六十八条の十第二項の規定により当該供用年度の連結所得に対する調整前連結税額から控除される金額のうち当該中小連結親法人又はその中小連結子法人に帰せられる金額がある場合には、当該金額を控除した残額）
第三項 控除される金額がある場合には、当該金額 控除される金額がある場合又は旧効力措置法第六十八条の十第二項若しくは第三項の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額がある場合には、これらの金額
同項 前項
又はその連結子法人に帰せられる金額がある場合には、当該金額 若しくはその連結子法人に帰せられる金額がある場合又は旧効力措置法第六十八条の十第二項若しくは第三項の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額のうち当該連結親法人若しくはその連結子法人に帰せられる金額がある場合には、これらの金額
suppl-4231-114/art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-73/par-1
With regard to the application of the provisions of Article 68-10 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions of the preceding Article apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (2) and paragraph (8) and paragraph (8), and Article 68-10, paragraphs (2), (3) and (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 72 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph and the following paragraph)
an amount equivalent to 20 percent of the consolidated tax amount before adjustment an amount equivalent to 20 percent of the consolidated tax amount before adjustment (or, if there is an amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year of provision for use pursuant to the provisions of Article 68-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force, the remaining amount after deducting that amount)
an amount equivalent to 20 percent of the amount attributable an amount equivalent to 20 percent of the amount attributable (or, if there is an amount attributable to that small or medium-sized consolidated parent corporation or its small or medium-sized consolidated subsidiary corporation out of the amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year of provision for use pursuant to the provisions of Article 68-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force, the remaining amount after deducting that amount)
Paragraph (3) if there is an amount to be deducted, that amount if there is an amount to be deducted, or if there is an amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, those amounts
that paragraph the preceding paragraph
or its consolidated subsidiary corporation, if there is an amount attributable to it, that amount or its consolidated subsidiary corporation, if there is an amount attributable to it, or if there is an amount attributable to that consolidated parent corporation or its consolidated subsidiary corporation out of the amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, those amounts
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**第二項** 新租税特別措置法第六十八条の十第九項及び第十項の規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-73/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-73/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-73/par-2
The provisions of Article 68-10, paragraphs (9) and (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.
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### 第七十四条（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
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suppl-4231-114/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-74
**第一項** 新租税特別措置法第六十八条の十一第九項及び第十項の規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-74/par-1
The provisions of Article 68-11, paragraphs (9) and (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.
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### 第七十五条（連結法人が事業基盤強化設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment, etc., etc.
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suppl-4231-114/art-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-75
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十四年四月一日前に取得又は製作をした旧租税特別措置法第六十八条の十二第一項に規定する事業基盤強化設備等については、なお従前の例による。
suppl-4231-114/art-75/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-75/par-1
The provisions then in force continue to govern business base strengthening equipment, etc. prescribed in Article 68-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before April 1, 2012.
machine translation, not official
**第二項** 旧租税特別措置法第六十八条の十二第五項に規定する連結法人の法人税法第十五条の二第一項に規定する連結親法人事業年度が平成二十四年四月一日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4231-114/art-75/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-75/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-75/par-2
The provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation prescribed in Article 68-12, paragraph (5) of the Former Act on Special Measures Concerning Taxation for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act began before April 1, 2012.
machine translation, not official
### 第七十六条（連結法人が沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in Specified Areas of Okinawa
caption: machine translation, not official
suppl-4231-114/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-76
**第一項** 新租税特別措置法第六十八条の十三第六項及び第七項の規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-76/par-1
The provisions of Article 68-13, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.
machine translation, not official
### 第七十七条（沖縄の特定中小連結法人が経営革新設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc.
caption: machine translation, not official
suppl-4231-114/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-77
**第一項** 新租税特別措置法第六十八条の十四第九項及び第十項の規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-77/par-1
The provisions of Article 68-14, paragraphs (9) and (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.
machine translation, not official
### 第七十八条（連結法人が国際戦略総合特別区域において機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in an International Strategic Comprehensive Special Zone
caption: machine translation, not official
suppl-4231-114/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-78
**第一項** 新租税特別措置法第六十八条の十五第九項及び第十項の規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-78/par-1
The provisions of Article 68-15, paragraphs (9) and (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.
machine translation, not official
### 第七十九条（連結法人の雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased
caption: machine translation, not official
suppl-4231-114/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-79
**第一項** 新租税特別措置法第六十八条の十五の二第四項の規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-79/par-1
The provisions of Article 68-15-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.
machine translation, not official
### 第八十条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credits Deducted from the Amount of Corporation Tax of Consolidated Corporations
caption: machine translation, not official
suppl-4231-114/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-80
**第一項** 附則第七十二条の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第六十八条の十五の七の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 次の各号に掲げる規定 次の各号に掲げる規定（経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の十第二項又は第三項の規定を含む。以下この条において同じ。）
当該各号に定める金額を 当該各号に定める金額（旧効力措置法第六十八条の十第二項又は第三項の規定にあつては、それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額とする。第三号及び第四項を除き、以下この条において同じ。）を
第二項 又は第六十八条の十五の四第三項 、第六十八条の十五の四第三項又は旧効力措置法第六十八条の十第三項
第三項 若しくは第六十八条の十五の四第四項 、第六十八条の十五の四第四項若しくは旧効力措置法第六十八条の十第四項
suppl-4231-114/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-80/par-1
With regard to the application of the provisions of Article 68-15-7 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions of Article 72 of the Supplementary Provisions apply, the words in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.
paragraph (1) the provisions listed in the following items the provisions listed in the following items (including the provisions of Article 68-10, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remain in force pursuant to the provisions of Article 72 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article)
the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 68-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; the same applies hereinafter in this Article, except in item (iii) and paragraph (4))
paragraph (2) or Article 68-15-4, paragraph (3) , Article 68-15-4, paragraph (3) or Article 68-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (3) or Article 68-15-4, paragraph (4) , Article 68-15-4, paragraph (4) or Article 68-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十五の三第五項の規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-80/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-80/par-2
The provisions of Article 68-15-3, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.
machine translation, not official
### 第八十一条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
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suppl-4231-114/art-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-81
**第一項** 新租税特別措置法第六十八条の二十第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十四年四月一日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び第三項において同じ。）をする同条第一項に規定する集積産業用資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に取得等をした旧租税特別措置法第六十八条の二十第一項に規定する集積産業用資産については、なお従前の例による。この場合において、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同日前に開始し、かつ、同日以後に終了する連結事業年度における新租税特別措置法第六十八条の二十第一項の規定の適用については、同項中「当該連結事業年度の指定期間」とあるのは、「平成二十四年四月一日から当該連結事業年度終了の日までの期間」とする。
suppl-4231-114/art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-81/par-1
The provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and paragraph (3)) of on or after April 1, 2012, and the provisions then in force continue to govern industrial cluster assets prescribed in Article 68-20, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of before that date. In this case, with regard to the application of the provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation for a consolidated business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that begins before that date and ends on or after that date, the phrase "the designated period of that consolidated business year" in that paragraph is deemed to be replaced with "the period from April 1, 2012 to the end of that consolidated business year".
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十四年四月一日前に取得又は製作をした旧租税特別措置法第六十八条の二十一第一項に規定する事業革新設備については、なお従前の例による。
suppl-4231-114/art-81/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-81/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-81/par-2
The provisions then in force continue to govern equipment for business innovation prescribed in Article 68-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before April 1, 2012.
machine translation, not official
**第三項** 旧租税特別措置法第六十八条の二十一第二項第一号に規定する資源生産性革新計画に係る同号に規定する認定又は同項第二号に規定する資源制約対応製品生産設備導入計画に係る同号に規定する認定を平成二十四年四月一日前に受けた連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が取得等をする同項に規定する資源需給構造変化対応設備等については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4231-114/art-81/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-81/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-81/par-3
With regard to equipment, etc. for responding to changes in the structure of resource supply and demand prescribed in Article 68-21, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation which obtained, before April 1, 2012, the certification prescribed in item (i) of that paragraph pertaining to the resource productivity innovation plan prescribed in that item or the certification prescribed in item (ii) of that paragraph pertaining to the plan for introducing equipment for producing products responding to resource constraints prescribed in that item makes an acquisition, etc. of, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の二十五（第一項に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十四年四月一日以後に取得又は製作をする同項に規定する特定農産加工品生産設備について適用する。
suppl-4231-114/art-81/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-81/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-81/par-4
The provisions of Article 68-25 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to production equipment for specified processed agricultural products prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after April 1, 2012.
machine translation, not official
### 第八十二条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations
caption: machine translation, not official
suppl-4231-114/art-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、旧租税特別措置法第六十八条の四十五第一項の表の各号の上欄に掲げるものに該当するものの平成二十四年四月一日以後に開始する各連結事業年度の連結所得の金額の計算については、同条（第三項から第五項まで及び第十項から第十五項までに係る部分に限る。）の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第三項 第五十五条の六第一項 経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第六十五条第一項の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第五十五条の六第一項
第四項及び第五項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
第十項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
「第五十五条第十一項」とあるのは「第五十五条の六第十一項 「第五十五条第十一項」とあるのは「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第六十五条第一項の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（以下この条において「旧効力単体措置法」という。）第五十五条の六第十一項
第六十八条の四十五第二項 経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第八十二条第一項の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（以下この条において「旧効力連結措置法」という。）第六十八条の四十五第二項
「同条第十一項」とあるのは「第五十五条の六第十一項 「同条第十一項」とあるのは「旧効力単体措置法第五十五条の六第十一項
第十一項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
第十二項 第六十八条の四十五第二項 旧効力連結措置法第六十八条の四十五第二項
第五十五条の六第十二項 旧効力単体措置法第五十五条の六第十二項
第十三項 第五十五条の六第一項 旧効力措置法第五十五条の六第一項
第十四項 第六十八条の四十五第二項 旧効力連結措置法第六十八条の四十五第二項
第五十五条の六第十四項 旧効力単体措置法第五十五条の六第十四項
suppl-4231-114/art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82/par-1
With regard to the calculation of the amount of consolidated income for each consolidated business year beginning on or after April 1, 2012 of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that falls under any of those listed in the left-hand column of the items of the table in Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article (limited to the part pertaining to paragraphs (3) through (5) and paragraphs (10) through (15)) remain in force. In this case, the words in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.
paragraph (3) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 65, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
paragraphs (4) and (5) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (10) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 55-6, paragraph (11) the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 55-6, paragraph (11) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 65, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article)
Article 68-45, paragraph (2) Article 68-45, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 82, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in this Article)
the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 55-6, paragraph (11) the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 55-6, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
paragraph (11) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (12) Article 68-45, paragraph (2) Article 68-45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 55-6, paragraph (12) Article 55-6, paragraph (12) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
paragraph (13) Article 55-6, paragraph (1) Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (14) Article 68-45, paragraph (2) Article 68-45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 55-6, paragraph (14) Article 55-6, paragraph (14) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
machine translation, not official
**第二項** 旧租税特別措置法第六十八条の五十八第一項に規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が、平成二十四年四月一日以後最初に開始する連結事業年度開始の日（同年四月一日以後最初に開始する事業年度が連結事業年度に該当しない場合には、当該事業年度開始の日）において同条第三項に規定する特別修繕準備金の金額（特別の修繕（同条第一項第二号に掲げる固定資産について行う同号に定める修繕、新ガス事業法第二条第二項に規定するガス小売事業若しくは同条第五項に規定する一般ガス導管事業の用に供される球形の同条第十三項に規定するガスホルダーで財務省令で定めるものについて定期的に行われる検査で財務省令で定めるものを受けるために行う修繕又は旧租税特別措置法第六十八条の五十八第一項第四号に掲げる固定資産について行う同号に定める修繕をいう。第四項第一号及び第二号において同じ。）に係るものに限る。）を有する場合には、当該開始の日以後四年（当該連結親法人又はその連結子法人が、平成三十一年旧租税特別措置法第六十八条の九第八項第五号に規定する中小連結法人に該当する連結親法人又は連結子法人（以下この条においてそれぞれ「中小連結親法人」又は「中小連結子法人」という。）である場合には、十年）以内の日を含む各連結事業年度において、当該特別修繕準備金の金額に当該各連結事業年度の月数を乗じてこれを四十八（当該連結親法人又はその連結子法人が、中小連結親法人又は中小連結子法人である場合には、百二十）で除して計算した金額（次項において「四年等均等取崩金額」という。）に相当する金額を、当該各連結事業年度の連結所得の金額の計算上、益金の額に算入する。
suppl-4231-114/art-82/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82/par-2
Where a consolidated parent corporation prescribed in Article 68-58, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation holds, on the first day of the first consolidated business year beginning on or after April 1, 2012 (or, if the first business year beginning on or after April 1, 2012 is not a consolidated business year, the first day of that business year), an amount of the reserve for special repairs prescribed in paragraph (3) of that Article (limited to the amount pertaining to special repairs (meaning the repairs specified in paragraph (1), item (ii) of that Article that are carried out on the fixed assets listed in that item, the repairs carried out in order to undergo the inspections specified by Order of the Ministry of Finance that are periodically carried out on spherical gas holders prescribed in Article 2, paragraph (13) of the New Gas Business Act that are used for the gas retail business prescribed in paragraph (2) of that Article or the general gas pipeline service business prescribed in paragraph (5) of that Article and are specified by Order of the Ministry of Finance, or the repairs specified in Article 68-58, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that are carried out on the fixed assets listed in that item; the same applies in paragraph (4), items (i) and (ii))), then, for each consolidated business year that includes any day within four years (or, if the consolidated parent corporation or its consolidated subsidiary corporation is a consolidated parent corporation or a consolidated subsidiary corporation that falls under the category of small or medium-sized consolidated corporation prescribed in Article 68-9, paragraph (8), item (v) of the 2019 Former Act on Special Measures Concerning Taxation (hereinafter referred to in this Article as a "small or medium-sized consolidated parent corporation" or a "small or medium-sized consolidated subsidiary corporation", respectively), ten years) from that first day, an amount equivalent to the amount calculated by multiplying the amount of that reserve for special repairs by the number of months in each consolidated business year and dividing the result by 48 (or, if the consolidated parent corporation or its consolidated subsidiary corporation is a small or medium-sized consolidated parent corporation or a small or medium-sized consolidated subsidiary corporation, by 120) (referred to in the following paragraph as the "equal reversal amount over four years, etc.") is included in gross profit in calculating the amount of consolidated income for that consolidated business year.
machine translation, not official
**第三項** 前項の場合において、四年等均等取崩金額が当該連結事業年度終了の日における特別修繕準備金の金額（その日までに同項に規定する特別修繕準備金の金額に次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額（附則第六十五条第四項の規定により益金の額に算入された金額を含む。）又は前連結事業年度（当該連結事業年度開始の日の前日を含む事業年度が連結事業年度に該当しない場合には、その前日を含む事業年度）終了の日までに前項の規定により益金の額に算入された金額（同条第二項の規定により益金の額に算入された金額を含む。）がある場合には、これらの金額を控除した金額。以下この条において同じ。）を超えるときは、当該四年等均等取崩金額は、当該特別修繕準備金の金額とする。
suppl-4231-114/art-82/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82/par-3
In the case referred to in the preceding paragraph, if the equal reversal amount over four years, etc. exceeds the amount of the reserve for special repairs as of the end of that consolidated business year (where, out of the amount of the reserve for special repairs prescribed in that paragraph, there are amounts that have been included, or are to be included, in gross profit by that day pursuant to the provisions of the following paragraph (including amounts included in gross profit pursuant to the provisions of Article 65, paragraph (4) of the Supplementary Provisions), or amounts that were included in gross profit pursuant to the provisions of the preceding paragraph by the end of the preceding consolidated business year (or, if the business year that includes the day before the first day of that consolidated business year is not a consolidated business year, the business year that includes that day before) (including amounts included in gross profit pursuant to the provisions of paragraph (2) of that Article), the amount obtained by deducting those amounts; the same applies hereinafter in this Article), the equal reversal amount over four years, etc. is to be the amount of that reserve for special repairs.
machine translation, not official
**第四項** 第二項の規定の適用を受ける連結親法人又はその連結子法人が、次の各号に掲げる場合（適格合併、適格分割又は適格現物出資により、準備金設定資産（同項の特別修繕準備金に係る固定資産をいう。以下この条において同じ。）を移転した場合を除く。）に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日を含む連結事業年度（第三号に掲げる場合にあっては、合併の日の前日を含む連結事業年度）の連結所得の金額の計算上、益金の額に算入する。
suppl-4231-114/art-82/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82/par-4
Where a consolidated parent corporation or its consolidated subsidiary corporation that is subject to the provisions of paragraph (2) comes to fall under any of the cases listed in the following items (excluding the case where it has transferred an asset with a reserve set (meaning the fixed assets pertaining to the reserve for special repairs referred to in that paragraph; the same applies hereinafter in this Article) through a qualified merger, a qualified company split or a qualified capital contribution in kind), an amount equivalent to the amount specified in each of those items is included in gross profit in calculating the amount of consolidated income for the consolidated business year that includes the day on which it came to fall under that case (or, in the case listed in item (iii), the consolidated business year that includes the day before the date of the merger):
machine translation, not official
**一** 準備金設定資産について特別の修繕を完了した場合 その完了した日における当該準備金設定資産に係る特別修繕準備金の金額
suppl-4231-114/art-82/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82/par-4/item-1
where special repairs to an asset with a reserve set have been completed: the amount of the reserve for special repairs pertaining to that asset with a reserve set as of the day on which they were completed;
machine translation, not official
**二** 準備金設定資産について特別の修繕を行わないこととなった場合（次号に該当する場合を除く。） その行わないこととなった日における当該準備金設定資産に係る特別修繕準備金の金額
suppl-4231-114/art-82/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82/par-4/item-2
where special repairs to an asset with a reserve set are no longer to be carried out (excluding the case falling under the following item): the amount of the reserve for special repairs pertaining to that asset with a reserve set as of the day on which they ceased to be carried out;
machine translation, not official
**三** 合併（連結子法人が被合併法人となる合併にあっては、その合併の日が法人税法第十五条の二第一項に規定する連結親法人事業年度開始の日（第六項において「連結親法人事業年度開始の日」という。）である場合の当該合併に限る。）により合併法人に準備金設定資産を移転した場合 当該合併の直前における当該準備金設定資産に係る特別修繕準備金の金額
suppl-4231-114/art-82/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82/par-4/item-3
where an asset with a reserve set has been transferred to a merging corporation through a merger (for a merger in which a consolidated subsidiary corporation is the merged corporation, limited to a merger whose date is the first day of a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act (referred to in paragraph (6) as the "first day of a consolidated parent corporation business year")): the amount of the reserve for special repairs pertaining to that asset with a reserve set immediately before that merger;
machine translation, not official
**四** 解散した場合（合併により解散した場合を除き、連結子法人の破産手続開始の決定による解散にあってはその破産手続開始の決定の日が連結事業年度終了の日である場合に限る。） その解散の日におけるその解散した連結親法人又は当該連結子法人の有する特別修繕準備金の金額
suppl-4231-114/art-82/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82/par-4/item-4
where the corporation has dissolved (excluding dissolution due to a merger, and, for dissolution of a consolidated subsidiary corporation due to an order commencing bankruptcy proceedings, limited to the case where the date of that order commencing bankruptcy proceedings is the end of a consolidated business year): the amount of the reserve for special repairs held by the dissolved consolidated parent corporation or that consolidated subsidiary corporation as of the date of the dissolution;
machine translation, not official
**五** 第二項及び前各号の場合以外の場合において特別修繕準備金の金額を取り崩した場合 その取り崩した日における特別修繕準備金の金額のうちその取り崩した金額に相当する金額
suppl-4231-114/art-82/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82/par-4/item-5
where the amount of the reserve for special repairs has been reversed in a case other than those of paragraph (2) and the preceding items: the amount equivalent to the amount reversed, out of the amount of the reserve for special repairs as of the day of the reversal.
machine translation, not official
**第五項** 第二項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-4231-114/art-82/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82/par-5
The number of months referred to in paragraph (2) is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
**第六項** 第二項の規定の適用を受ける連結親法人又はその連結子法人が、適格合併（連結子法人が被合併法人となる適格合併にあっては、その適格合併の日がその連結親法人事業年度開始の日である場合の当該適格合併に限る。）により合併法人に準備金設定資産を移転した場合には、その適格合併直前における特別修繕準備金の金額は、当該合併法人に引き継ぐものとする。この場合において、その合併法人が引継ぎを受けた特別修繕準備金の金額は、当該合併法人がその適格合併の日において有する同項の特別修繕準備金の金額（当該合併法人の当該適格合併の日を含む事業年度が連結事業年度に該当しない場合には、附則第六十五条第二項の特別修繕準備金の金額）とみなす。
suppl-4231-114/art-82/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82/par-6
Where a consolidated parent corporation or its consolidated subsidiary corporation that is subject to the provisions of paragraph (2) has transferred an asset with a reserve set to a merging corporation through a qualified merger (for a qualified merger in which a consolidated subsidiary corporation is the merged corporation, limited to a qualified merger whose date is the first day of a consolidated parent corporation business year of that consolidated parent corporation), the amount of the reserve for special repairs immediately before that qualified merger is to be succeeded to by that merging corporation. In this case, the amount of the reserve for special repairs that the merging corporation has succeeded to is deemed to be the amount of the reserve for special repairs referred to in that paragraph held by that merging corporation as of the date of that qualified merger (or, if the business year of that merging corporation that includes the date of that qualified merger is not a consolidated business year, the amount of the reserve for special repairs referred to in Article 65, paragraph (2) of the Supplementary Provisions).
machine translation, not official
**第七項** 前項又は附則第六十五条第八項の合併法人（その適格合併後において連結法人に該当するものに限る。）のその適格合併の日を含む連結事業年度以後の各連結事業年度（当該適格合併の日を含む事業年度が連結事業年度に該当しない場合には、当該事業年度後の各連結事業年度）に係る第二項の規定の適用については、同項に規定する特別修繕準備金の金額は、前項又は同条第八項の規定により当該合併法人が有するものとみなされた特別修繕準備金の金額を含むものとする。この場合において、当該合併法人が有するものとみなされた特別修繕準備金の金額については、第二項中「当該各連結事業年度の月数を乗じてこれを四十八（当該連結親法人又はその連結子法人が、中小連結親法人又は中小連結子法人である場合には、百二十）で除して」とあるのは、「当該各連結事業年度の月数（当該適格合併の日を含む連結事業年度にあっては、同日から同日を含む連結事業年度終了の日までの期間の月数）を乗じてこれを四十八月（当該連結親法人又はその連結子法人が、中小連結親法人又は中小連結子法人である場合には、百二十月）から経過期間（平成二十四年四月一日以後最初に開始する連結事業年度開始の日（同年四月一日以後最初に開始する事業年度が連結事業年度に該当しない場合には、当該事業年度開始の日）から当該適格合併の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。
suppl-4231-114/art-82/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82/par-7
With regard to the application of the provisions of paragraph (2) to each consolidated business year of a merging corporation referred to in the preceding paragraph or Article 65, paragraph (8) of the Supplementary Provisions (limited to one that is a consolidated corporation after that qualified merger) on or after the consolidated business year that includes the date of the qualified merger (or, if the business year that includes the date of that qualified merger is not a consolidated business year, each consolidated business year after that business year), the amount of the reserve for special repairs prescribed in that paragraph is to include the amount of the reserve for special repairs that the merging corporation is deemed to hold pursuant to the provisions of the preceding paragraph or paragraph (8) of that Article. In this case, with regard to the amount of the reserve for special repairs that the merging corporation is deemed to hold, the phrase "by the number of months in each consolidated business year and dividing the result by 48 (or, if the consolidated parent corporation or its consolidated subsidiary corporation is a small or medium-sized consolidated parent corporation or a small or medium-sized consolidated subsidiary corporation, by 120)" in paragraph (2) is deemed to be replaced with "by the number of months in each consolidated business year (or, for the consolidated business year that includes the date of that qualified merger, the number of months in the period from that date to the end of the consolidated business year that includes that date) and dividing the result by the number of months obtained by deducting the number of months in the elapsed period (meaning the period from the first day of the first consolidated business year beginning on or after April 1, 2012 (or, if the first business year beginning on or after April 1, 2012 is not a consolidated business year, the first day of that business year) to the day before the date of that qualified merger) from 48 months (or, if the consolidated parent corporation or its consolidated subsidiary corporation is a small or medium-sized consolidated parent corporation or a small or medium-sized consolidated subsidiary corporation, 120 months)".
machine translation, not official
**第八項** 第二項の規定の適用を受ける連結親法人又はその連結子法人が、適格分割により分割承継法人に準備金設定資産を移転した場合には、その適格分割直前における当該準備金設定資産に係る特別修繕準備金の金額は、当該分割承継法人に引き継ぐものとする。この場合において、その分割承継法人が引継ぎを受けた特別修繕準備金の金額は、当該分割承継法人がその適格分割の日において有する同項の特別修繕準備金の金額（当該分割承継法人の当該適格分割の日を含む事業年度が連結事業年度に該当しない場合には、附則第六十五条第二項の特別修繕準備金の金額）とみなす。
suppl-4231-114/art-82/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82/par-8
Where a consolidated parent corporation or its consolidated subsidiary corporation that is subject to the provisions of paragraph (2) has transferred an asset with a reserve set to a successor corporation in a company split through a qualified company split, the amount of the reserve for special repairs pertaining to that asset with a reserve set immediately before that qualified company split is to be succeeded to by that successor corporation in a company split. In this case, the amount of the reserve for special repairs that the successor corporation in a company split has succeeded to is deemed to be the amount of the reserve for special repairs referred to in that paragraph held by that successor corporation in a company split as of the date of that qualified company split (or, if the business year of that successor corporation in a company split that includes the date of that qualified company split is not a consolidated business year, the amount of the reserve for special repairs referred to in Article 65, paragraph (2) of the Supplementary Provisions).
machine translation, not official
**第九項** 前項の場合において、第二項の規定の適用を受ける連結親法人又はその連結子法人のその適格分割の日を含む連結事業年度（同日が当該連結親法人又はその連結子法人の連結事業年度開始の日である場合の当該連結事業年度を除く。）については、当該適格分割の日の前日を当該連結事業年度終了の日とみなして、同項の規定を適用する。この場合において、同項中「当該各連結事業年度の月数」とあるのは、「当該各連結事業年度の月数（当該適格分割の日を含む連結事業年度にあっては、当該適格分割の日を含む連結事業年度開始の日から当該適格分割の日の前日までの期間の月数）」とする。
suppl-4231-114/art-82/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82/par-9
In the case referred to in the preceding paragraph, for the consolidated business year of the consolidated parent corporation or its consolidated subsidiary corporation that is subject to the provisions of paragraph (2) that includes the date of the qualified company split (excluding a consolidated business year in the case where that date is the first day of the consolidated business year of that consolidated parent corporation or its consolidated subsidiary corporation), the provisions of that paragraph apply by deeming the day before the date of that qualified company split to be the end of that consolidated business year. In this case, the phrase "the number of months in each consolidated business year" in that paragraph is deemed to be replaced with "the number of months in each consolidated business year (or, for the consolidated business year that includes the date of that qualified company split, the number of months in the period from the first day of the consolidated business year that includes the date of that qualified company split to the day before the date of that qualified company split)".
machine translation, not official
**第十項** 第八項又は附則第六十五条第十一項の分割承継法人（その適格分割後において連結法人に該当するものに限る。）のその適格分割の日を含む連結事業年度以後の各連結事業年度（当該適格分割の日を含む事業年度が連結事業年度に該当しない場合には、当該事業年度後の各連結事業年度）に係る第二項の規定の適用については、同項に規定する特別修繕準備金の金額は、第八項又は同条第十一項の規定により当該分割承継法人が有するものとみなされた特別修繕準備金の金額を含むものとする。この場合において、当該分割承継法人が有するものとみなされた特別修繕準備金の金額については、第二項中「当該各連結事業年度の月数を乗じてこれを四十八（当該連結親法人又はその連結子法人が、中小連結親法人又は中小連結子法人である場合には、百二十）で除して」とあるのは、「当該各連結事業年度の月数（当該適格分割の日を含む連結事業年度にあっては、同日から同日を含む連結事業年度終了の日までの期間の月数）を乗じてこれを四十八月（当該連結親法人又はその連結子法人が、中小連結親法人又は中小連結子法人である場合には、百二十月）から経過期間（平成二十四年四月一日以後最初に開始する連結事業年度開始の日（同年四月一日以後最初に開始する事業年度が連結事業年度に該当しない場合には、当該事業年度開始の日）から当該適格分割の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。
suppl-4231-114/art-82/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82/par-10
With regard to the application of the provisions of paragraph (2) to each consolidated business year of a successor corporation in a company split referred to in paragraph (8) or Article 65, paragraph (11) of the Supplementary Provisions (limited to one that is a consolidated corporation after that qualified company split) on or after the consolidated business year that includes the date of the qualified company split (or, if the business year that includes the date of that qualified company split is not a consolidated business year, each consolidated business year after that business year), the amount of the reserve for special repairs prescribed in that paragraph is to include the amount of the reserve for special repairs that the successor corporation in a company split is deemed to hold pursuant to the provisions of paragraph (8) or paragraph (11) of that Article. In this case, with regard to the amount of the reserve for special repairs that the successor corporation in a company split is deemed to hold, the phrase "by the number of months in each consolidated business year and dividing the result by 48 (or, if the consolidated parent corporation or its consolidated subsidiary corporation is a small or medium-sized consolidated parent corporation or a small or medium-sized consolidated subsidiary corporation, by 120)" in paragraph (2) is deemed to be replaced with "by the number of months in each consolidated business year (or, for the consolidated business year that includes the date of that qualified company split, the number of months in the period from that date to the end of the consolidated business year that includes that date) and dividing the result by the number of months obtained by deducting the number of months in the elapsed period (meaning the period from the first day of the first consolidated business year beginning on or after April 1, 2012 (or, if the first business year beginning on or after April 1, 2012 is not a consolidated business year, the first day of that business year) to the day before the date of that qualified company split) from 48 months (or, if the consolidated parent corporation or its consolidated subsidiary corporation is a small or medium-sized consolidated parent corporation or a small or medium-sized consolidated subsidiary corporation, 120 months)".
machine translation, not official
**第十一項** 第二項の規定の適用を受ける連結親法人又はその連結子法人が、適格現物出資により被現物出資法人に準備金設定資産を移転した場合には、その適格現物出資直前における当該準備金設定資産に係る特別修繕準備金の金額は、当該被現物出資法人に引き継ぐものとする。この場合において、その被現物出資法人が引継ぎを受けた特別修繕準備金の金額は、当該被現物出資法人がその適格現物出資の日において有する同項の特別修繕準備金の金額（当該被現物出資法人の当該適格現物出資の日を含む事業年度が連結事業年度に該当しない場合には、附則第六十五条第二項の特別修繕準備金の金額）とみなす。
suppl-4231-114/art-82/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82/par-11
Where a consolidated parent corporation or its consolidated subsidiary corporation that is subject to the provisions of paragraph (2) has transferred an asset with a reserve set to a corporation receiving a capital contribution in kind through a qualified capital contribution in kind, the amount of the reserve for special repairs pertaining to that asset with a reserve set immediately before that qualified capital contribution in kind is to be succeeded to by that corporation receiving a capital contribution in kind. In this case, the amount of the reserve for special repairs that the corporation receiving a capital contribution in kind has succeeded to is deemed to be the amount of the reserve for special repairs referred to in that paragraph held by that corporation receiving a capital contribution in kind as of the date of that qualified capital contribution in kind (or, if the business year of that corporation receiving a capital contribution in kind that includes the date of that qualified capital contribution in kind is not a consolidated business year, the amount of the reserve for special repairs referred to in Article 65, paragraph (2) of the Supplementary Provisions).
machine translation, not official
**第十二項** 前項の場合において、第二項の規定の適用を受ける連結親法人又はその連結子法人のその適格現物出資の日を含む連結事業年度（同日が当該連結親法人又はその連結子法人の連結事業年度開始の日である場合の当該連結事業年度を除く。）については、当該適格現物出資の日の前日を当該連結事業年度終了の日とみなして、同項の規定を適用する。この場合において、同項中「当該各連結事業年度の月数」とあるのは、「当該各連結事業年度の月数（当該適格現物出資の日を含む連結事業年度にあっては、当該適格現物出資の日を含む連結事業年度開始の日から当該適格現物出資の日の前日までの期間の月数）」とする。
suppl-4231-114/art-82/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82/par-12
In the case referred to in the preceding paragraph, for the consolidated business year of the consolidated parent corporation or its consolidated subsidiary corporation that is subject to the provisions of paragraph (2) that includes the date of the qualified capital contribution in kind (excluding a consolidated business year in the case where that date is the first day of the consolidated business year of that consolidated parent corporation or its consolidated subsidiary corporation), the provisions of that paragraph apply by deeming the day before the date of that qualified capital contribution in kind to be the end of that consolidated business year. In this case, the phrase "the number of months in each consolidated business year" in that paragraph is deemed to be replaced with "the number of months in each consolidated business year (or, for the consolidated business year that includes the date of that qualified capital contribution in kind, the number of months in the period from the first day of the consolidated business year that includes the date of that qualified capital contribution in kind to the day before the date of that qualified capital contribution in kind)".
machine translation, not official
**第十三項** 第十一項又は附則第六十五条第十五項の被現物出資法人（その適格現物出資後において連結法人に該当するものに限る。）のその適格現物出資の日を含む連結事業年度以後の各連結事業年度（当該適格現物出資の日を含む事業年度が連結事業年度に該当しない場合には、当該事業年度後の各連結事業年度）に係る第二項の規定の適用については、同項に規定する特別修繕準備金の金額は、第十一項又は同条第十五項の規定により当該被現物出資法人が有するものとみなされた特別修繕準備金の金額を含むものとする。この場合において、当該被現物出資法人が有するものとみなされた特別修繕準備金の金額については、第二項中「当該各連結事業年度の月数を乗じてこれを四十八（当該連結親法人又はその連結子法人が、中小連結親法人又は中小連結子法人である場合には、百二十）で除して」とあるのは、「当該各連結事業年度の月数（当該適格現物出資の日を含む連結事業年度にあっては、同日から同日を含む連結事業年度終了の日までの期間の月数）を乗じてこれを四十八月（当該連結親法人又はその連結子法人が、中小連結親法人又は中小連結子法人である場合には、百二十月）から経過期間（平成二十四年四月一日以後最初に開始する連結事業年度開始の日（同年四月一日以後最初に開始する事業年度が連結事業年度に該当しない場合には、当該事業年度開始の日）から当該適格現物出資の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。
suppl-4231-114/art-82/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82/par-13
With regard to the application of the provisions of paragraph (2) to each consolidated business year of a corporation receiving a capital contribution in kind referred to in paragraph (11) or Article 65, paragraph (15) of the Supplementary Provisions (limited to one that is a consolidated corporation after that qualified capital contribution in kind) on or after the consolidated business year that includes the date of the qualified capital contribution in kind (or, if the business year that includes the date of that qualified capital contribution in kind is not a consolidated business year, each consolidated business year after that business year), the amount of the reserve for special repairs prescribed in that paragraph is to include the amount of the reserve for special repairs that the corporation receiving a capital contribution in kind is deemed to hold pursuant to the provisions of paragraph (11) or paragraph (15) of that Article. In this case, with regard to the amount of the reserve for special repairs that the corporation receiving a capital contribution in kind is deemed to hold, the phrase "by the number of months in each consolidated business year and dividing the result by 48 (or, if the consolidated parent corporation or its consolidated subsidiary corporation is a small or medium-sized consolidated parent corporation or a small or medium-sized consolidated subsidiary corporation, by 120)" in paragraph (2) is deemed to be replaced with "by the number of months in each consolidated business year (or, for the consolidated business year that includes the date of that qualified capital contribution in kind, the number of months in the period from that date to the end of the consolidated business year that includes that date) and dividing the result by the number of months obtained by deducting the number of months in the elapsed period (meaning the period from the first day of the first consolidated business year beginning on or after April 1, 2012 (or, if the first business year beginning on or after April 1, 2012 is not a consolidated business year, the first day of that business year) to the day before the date of that qualified capital contribution in kind) from 48 months (or, if the consolidated parent corporation or its consolidated subsidiary corporation is a small or medium-sized consolidated parent corporation or a small or medium-sized consolidated subsidiary corporation, 120 months)".
machine translation, not official
### 第八十三条（連結法人が使途秘匿金の支出をした場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where a Consolidated Corporation Makes an Expenditure for Undisclosed Purposes
caption: machine translation, not official
suppl-4231-114/art-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-83
**第一項** 新租税特別措置法第六十八条の六十七第七項の規定は、平成二十五年一月一日以後に連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人に対して行う新国税通則法第七十四条の二（第一項第二号に係る部分に限る。）の規定による質問、検査又は提示若しくは提出の要求（附則第三十九条第一項に規定する経過措置調査等に係るものを除く。）について適用する。
suppl-4231-114/art-83/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-83/par-1
The provisions of Article 68-67, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to questions, inspections, or requests for presentation or submission under the provisions of Article 74-2 of the New Act on General Rules for National Taxes (limited to the part pertaining to paragraph (1), item (ii)) that are made on or after January 1, 2013 to a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation (excluding those pertaining to an investigation, etc. covered by the transitional measures prescribed in Article 39, paragraph (1) of the Supplementary Provisions).
machine translation, not official
**第二項** 平成二十四年十二月三十一日以前に旧租税特別措置法第六十八条の六十七第七項の連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人に対して行った旧法人税法第百五十三条（旧法人税法第百五十五条において準用する場合を含む。）の規定による質問又は検査（附則第二十五条に規定する経過措置調査に係るものを含む。）については、なお従前の例による。
suppl-4231-114/art-83/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-83/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-83/par-2
The provisions then in force continue to govern questions or inspections under the provisions of Article 153 of the Former Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 155 of the Former Corporation Tax Act) that were made on or before December 31, 2012 to a consolidated parent corporation referred to in Article 68-67, paragraph (7) of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation (including those pertaining to an investigation covered by the transitional measures prescribed in Article 25 of the Supplementary Provisions).
machine translation, not official
### 第八十四条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions of Consolidated Corporations with Foreign Affiliates
caption: machine translation, not official
suppl-4231-114/art-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-84
**第一項** 新租税特別措置法第六十八条の八十八第八項、第十項（第九項に係る部分を除く。）及び第十一項の規定は、平成二十五年一月一日以後に同条第八項に規定する同種の事業を営む者に対して行う質問、検査又は提示若しくは提出の要求（同項に規定する連結法人につき同日前から引き続き行われている調査（同日前に当該連結法人に対して当該調査に係る旧法人税法第百五十三条又は旧法人税法第百五十五条において準用する旧法人税法第百五十三条の規定による質問又は検査を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前に旧租税特別措置法第六十八条の八十八第八項に規定する同種の事業を営む者に対して行った同項の規定による質問又は検査（経過措置調査に係るものを含む。）については、なお従前の例による。
suppl-4231-114/art-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-84/par-1
The provisions of Article 68-88, paragraphs (8), (10) (excluding the part pertaining to paragraph (9)) and (11) of the New Act on Special Measures Concerning Taxation apply to questions, inspections, or requests for presentation or submission that are made on or after January 1, 2013 to a person engaged in a business of the same type prescribed in paragraph (8) of that Article (excluding those pertaining to an investigation of a consolidated corporation prescribed in that paragraph that has continued from before that date (limited to an investigation in which, before that date, questions or inspections pertaining to that investigation under the provisions of Article 153 of the Former Corporation Tax Act, or under the provisions of Article 153 of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 155 of the Former Corporation Tax Act, had been made to that consolidated corporation; hereinafter referred to in this paragraph as an "investigation covered by the transitional measures")), and the provisions then in force continue to govern questions or inspections under the provisions of Article 68-88, paragraph (8) of the Former Act on Special Measures Concerning Taxation that were made before that date to a person engaged in a business of the same type prescribed in that paragraph (including those pertaining to an investigation covered by the transitional measures).
machine translation, not official
**第二項** 新租税特別措置法第六十八条の八十八第九項及び第十項（第九項に係る部分に限る。）の規定は、平成二十五年一月一日以後に提出される同条第九項に規定する帳簿書類について適用する。
suppl-4231-114/art-84/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-84/par-2
The provisions of Article 68-88, paragraph (9) and paragraph (10) (limited to the part pertaining to paragraph (9)) of the New Act on Special Measures Concerning Taxation apply to books and documents prescribed in paragraph (9) of that Article that are submitted on or after January 1, 2013.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の八十八第十七項の規定は、施行日以後に国税通則法第二十三条第一項に規定する法定申告期限が到来する法人税について適用する。
suppl-4231-114/art-84/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-84/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-84/par-3
The provisions of Article 68-88, paragraph (17) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the statutory due date for filing a return prescribed in Article 23, paragraph (1) of the Act on General Rules for National Taxes falls on or after the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の八十八第十八項の規定は、施行日以後に同項各号に定める期限又は日が到来する法人税について適用し、施行日前に旧租税特別措置法第六十八条の八十八第十六項各号に定める期限又は日が到来した法人税については、なお従前の例による。
suppl-4231-114/art-84/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-84/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-84/par-4
The provisions of Article 68-88, paragraph (18) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the time limit or date specified in the items of that paragraph falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the time limit or date specified in the items of Article 68-88, paragraph (16) of the Former Act on Special Measures Concerning Taxation fell before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の八十八第二十一項の規定は、施行日以後に同条第十八項各号に定める期限又は日が到来する法人税について適用する。
suppl-4231-114/art-84/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-84/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-84/par-5
The provisions of Article 68-88, paragraph (21) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the time limit or date specified in the items of paragraph (18) of that Article falls on or after the Effective Date.
machine translation, not official
**第六項** 施行日から平成二十四年十二月三十一日までの間における新租税特別措置法第六十八条の八十八第二十三項の規定の適用については、同項中「第六項まで及び第九項」とあるのは、「第六項まで」とする。
suppl-4231-114/art-84/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-84/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-84/par-6
With regard to the application of the provisions of Article 68-88, paragraph (23) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2012, the phrase "through paragraph (6) and paragraph (9)" in that paragraph is deemed to be replaced with "through paragraph (6)".
machine translation, not official
### 第八十六条（酒税等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax, etc.
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suppl-4231-114/art-86 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-86
**第一項** 新租税特別措置法第八十七条の八第四項、第八十八条の七第九項、第八十九条の二第十項、第八十九条の三第四項、第八十九条の四第二項、第九十条第四項及び第九十条の二第二項（これらの規定中新国税通則法第七十四条の七及び第七十四条の八（新国税通則法第七十四条の七に係る部分に限る。）の規定を準用する部分を除く。）の規定（以下この項において「新法の規定」という。）は、平成二十五年一月一日以後に新法の規定に規定する者に対して行う新法の規定において準用する新国税通則法第七十四条の四第一項又は第七十四条の五第二号の規定による質問、検査、提示若しくは提出の要求又は採取（同日前から引き続き行われている調査（同日前にこれらの者に対して当該調査に係る旧租税特別措置法第八十七条の八第四項、第八十八条の七第九項、第八十九条の二第十項、第八十九条の三第四項、第八十九条の四第二項、第九十条第四項及び第九十条の二第二項の規定（以下この項において「旧法の規定」という。）において準用する旧酒税法第五十三条第一項又は旧揮発油税法第二十六条及び旧地方揮発油税法第十四条の二の規定による質問、検査又は採取を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前に旧法の規定に規定する者に対して行った旧法の規定において準用する旧酒税法第五十三条第一項又は旧揮発油税法第二十六条及び旧地方揮発油税法第十四条の二の規定による質問、検査又は採取（経過措置調査に係るものを含む。）については、なお従前の例による。
suppl-4231-114/art-86/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-86/par-1
The provisions of Article 87-8, paragraph (4), Article 88-7, paragraph (9), Article 89-2, paragraph (10), Article 89-3, paragraph (4), Article 89-4, paragraph (2), Article 90, paragraph (4) and Article 90-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (excluding the parts of those provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part pertaining to Article 74-7 of the New Act on General Rules for National Taxes) of the New Act on General Rules for National Taxes) (hereinafter referred to in this paragraph as the "provisions of the new Act") apply to questions, inspections, requests for presentation or submission, or the taking of samples under the provisions of Article 74-4, paragraph (1) or Article 74-5, item (ii) of the New Act on General Rules for National Taxes as applied mutatis mutandis under the provisions of the new Act that are made on or after January 1, 2013 to persons prescribed in the provisions of the new Act (excluding those pertaining to an investigation that has continued from before that date (limited to an investigation in which, before that date, questions, inspections or the taking of samples pertaining to that investigation under the provisions of Article 53, paragraph (1) of the Former Liquor Tax Act, or Article 26 of the Former Gasoline Tax Act and Article 14-2 of the Former Local Gasoline Tax Act, as applied mutatis mutandis under the provisions of Article 87-8, paragraph (4), Article 88-7, paragraph (9), Article 89-2, paragraph (10), Article 89-3, paragraph (4), Article 89-4, paragraph (2), Article 90, paragraph (4) and Article 90-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to in this paragraph as the "provisions of the former Act"), had been made to those persons; hereinafter referred to in this paragraph as an "investigation covered by the transitional measures")), and the provisions then in force continue to govern questions, inspections or the taking of samples under the provisions of Article 53, paragraph (1) of the Former Liquor Tax Act, or Article 26 of the Former Gasoline Tax Act and Article 14-2 of the Former Local Gasoline Tax Act, as applied mutatis mutandis under the provisions of the former Act, that were made before that date to persons prescribed in the provisions of the former Act (including those pertaining to an investigation covered by the transitional measures).
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**第二項** 新租税特別措置法第八十八条の七第九項、第八十九条の二第十項、第八十九条の三第四項、第八十九条の四第二項、第九十条第四項及び第九十条の二第二項（これらの規定中新国税通則法第七十四条の七及び第七十四条の八（新国税通則法第七十四条の七に係る部分に限る。）の規定を準用する部分に限る。）の規定は、平成二十五年一月一日以後に提出される新国税通則法第七十四条の七に規定する物件について適用する。
suppl-4231-114/art-86/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-86/par-2
The provisions of Article 88-7, paragraph (9), Article 89-2, paragraph (10), Article 89-3, paragraph (4), Article 89-4, paragraph (2), Article 90, paragraph (4) and Article 90-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the parts of those provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part pertaining to Article 74-7 of the New Act on General Rules for National Taxes) of the New Act on General Rules for National Taxes) apply to articles prescribed in Article 74-7 of the New Act on General Rules for National Taxes that are submitted on or after January 1, 2013.
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### 第九十条（石油石炭税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Petroleum and Coal Tax
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suppl-4231-114/art-90 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-90
**第一項** 新租税特別措置法第九十条の四の二第二項又は第九十条の六の二第五項（これらの規定中新国税通則法第七十四条の七及び第七十四条の八（新国税通則法第七十四条の七に係る部分に限る。）の規定を準用する部分を除く。）の規定（以下この項において「新法の規定」という。）は、平成二十五年一月一日以後に新法の規定に規定する者に対して行う新法の規定において準用する新国税通則法第七十四条の五第四号の規定による質問、検査、提示若しくは提出の要求又は採取（同日前から引き続き行われている調査（同日前にこれらの者に対して当該調査に係る旧租税特別措置法第九十条の四の二第二項又は第九十条の六の二第五項の規定（以下この項において「旧法の規定」という。）において準用する旧石油石炭税法第二十三条の規定による質問、検査又は採取を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前に旧法の規定に規定する者に対して行った旧法の規定において準用する旧石油石炭税法第二十三条の規定による質問、検査又は採取（経過措置調査に係るものを含む。）については、なお従前の例による。
suppl-4231-114/art-90/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-90/par-1
The provisions of Article 90-4-2, paragraph (2) or Article 90-6-2, paragraph (5) of the New Act on Special Measures Concerning Taxation (excluding the parts of those provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part pertaining to Article 74-7 of the New Act on General Rules for National Taxes) of the New Act on General Rules for National Taxes) (hereinafter referred to in this paragraph as the "provisions of the new Act") apply to questions, inspections, requests for presentation or submission, or the taking of samples under the provisions of Article 74-5, item (iv) of the New Act on General Rules for National Taxes as applied mutatis mutandis under the provisions of the new Act that are made on or after January 1, 2013 to persons prescribed in the provisions of the new Act (excluding those pertaining to an investigation that has continued from before that date (limited to an investigation in which, before that date, questions, inspections or the taking of samples pertaining to that investigation under the provisions of Article 23 of the Former Petroleum and Coal Tax Act as applied mutatis mutandis under the provisions of Article 90-4-2, paragraph (2) or Article 90-6-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to in this paragraph as the "provisions of the former Act") had been made to those persons; hereinafter referred to in this paragraph as an "investigation covered by the transitional measures")), and the provisions then in force continue to govern questions, inspections or the taking of samples under the provisions of Article 23 of the Former Petroleum and Coal Tax Act as applied mutatis mutandis under the provisions of the former Act that were made before that date to persons prescribed in the provisions of the former Act (including those pertaining to an investigation covered by the transitional measures).
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**第二項** 新租税特別措置法第九十条の四の二第二項又は第九十条の六の二第五項（これらの規定中新国税通則法第七十四条の七及び第七十四条の八（新国税通則法第七十四条の七に係る部分に限る。）の規定を準用する部分に限る。）の規定は、平成二十五年一月一日以後に提出される新国税通則法第七十四条の七に規定する物件について適用する。
suppl-4231-114/art-90/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-90/par-2
The provisions of Article 90-4-2, paragraph (2) or Article 90-6-2, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the parts of those provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part pertaining to Article 74-7 of the New Act on General Rules for National Taxes) of the New Act on General Rules for National Taxes) apply to articles prescribed in Article 74-7 of the New Act on General Rules for National Taxes that are submitted on or after January 1, 2013.
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### 第百四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4231-114/art-104 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-104 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-104
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4231-114/art-104/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-104/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百四条の二（この法律の公布の日が平成二十三年四月一日後となる場合における経過措置） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2011
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suppl-4231-114/art-104-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-104-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-104-2
**第一項** この法律の公布の日が平成二十三年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
suppl-4231-114/art-104-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-104-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-104-2/par-1
Matters necessary with regard to the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions) and other transitional measures necessary for the smooth enforcement of this Act are specified by Cabinet Order.
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### 第百五条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4231-114/art-105 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-105
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4231-114/art-105/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-105/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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### 第百六条（納税環境の整備に向けた検討） — Review Toward Improving the Tax Payment Environment
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suppl-4231-114/art-106 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-106 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-106
**第一項** 政府は、国税に関する納税者の利益の保護に資するとともに、税務行政の適正かつ円滑な運営を確保する観点から、納税環境の整備に向け、引き続き検討を行うものとする。
suppl-4231-114/art-106/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-106/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-106/par-1
The government is to continue to conduct a review toward improving the tax payment environment, from the perspective of contributing to the protection of the interests of taxpayers with respect to national taxes and of ensuring the proper and smooth operation of tax administration.
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## 附 則 平成二三年一二月一四日法律第一一九号
suppl-4231-119 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-119 · https://japanlaw.org/l/332AC0000000026/suppl-4231-119
### 第一条（施行期日） — Effective Date
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suppl-4231-119/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-119/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-119/art-1
**第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4231-119/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-119/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-119/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 略
suppl-4231-119/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-119/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-119/art-1/par-1/item-1
Omitted
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**二** 附則第二十一条の規定 公布の日又は経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）の施行の日のいずれか遅い日
suppl-4231-119/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-119/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-119/art-1/par-1/item-2
Article 21 of the Supplementary Provisions: the date of promulgation or the date on which the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011) comes into effect, whichever is later.
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## 附 則 平成二四年三月三一日法律第一六号
suppl-4241-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16
### 第一条（施行期日） — Effective Date
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suppl-4241-16/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1
**第一項** この法律は、平成二十四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4241-16/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1
This Act comes into effect as of April 1, 2012; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一** 第一条中租税特別措置法の目次の改正規定（「第九十条の十三」を「第九十条の十五」に改める部分に限る。）、同法第九十条の十一第一項の改正規定、同法第九十条の十一の二第一項の改正規定、同条の次に一条を加える改正規定、同法第九十条の十二の改正規定及び同法第六章第三節の四中第九十条の十三を第九十条の十五とし、同法第九十条の十二の次に二条を加える改正規定 平成二十四年五月一日
suppl-4241-16/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-1
the provisions of Article 1 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 90-13" with "Article 90-15"), the provisions amending Article 90-11, paragraph (1) of that Act, the provisions amending Article 90-11-2, paragraph (1) of that Act, the provisions adding one Article after that Article, the provisions amending Article 90-12 of that Act, and the provisions in Chapter VI, Section 3-4 of that Act renumbering Article 90-13 as Article 90-15 and adding two Articles after Article 90-12 of that Act: May 1, 2012;
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**二** 次に掲げる規定 平成二十四年七月一日
suppl-4241-16/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-2
the following provisions: July 1, 2012;
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**イ** 第一条中租税特別措置法第四十一条の六の改正規定、同法第五十七条の七（見出しを含む。）の改正規定、同条を同法第五十七条の七の二とし、同法第五十七条の六の次に一条を加える改正規定、同法第六十八条の五十七（見出しを含む。）の改正規定、同条を同法第六十八条の五十七の二とし、同法第六十八条の五十六の次に一条を加える改正規定及び同法第八十二条の改正規定並びに附則第五条第三項、第十六条、第十九条第三項、第二十五条第一項、第三十条第三項及び第三十六条第一項の規定
suppl-4241-16/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-2/sub-1
the provisions of Article 1 amending Article 41-6 of the Act on Special Measures Concerning Taxation, the provisions amending Article 57-7 of that Act (including its heading), the provisions renumbering that Article as Article 57-7-2 of that Act and adding one Article after Article 57-6 of that Act, the provisions amending Article 68-57 of that Act (including its heading), the provisions renumbering that Article as Article 68-57-2 of that Act and adding one Article after Article 68-56 of that Act, and the provisions amending Article 82 of that Act, and the provisions of Article 5, paragraph (3), Article 16, Article 19, paragraph (3), Article 25, paragraph (1), Article 30, paragraph (3) and Article 36, paragraph (1) of the Supplementary Provisions;
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**三** 第一条中租税特別措置法の目次の改正規定（「第三節の二 石油石炭税法の特例（第九十条の四―第九十条の七）」を「／第三節の二 石油石炭税法の特例／ 第一款 地球温暖化対策のための課税の特例（第九十条の三の二―第九十条の三の四）／ 第二款 その他の特例（第九十条の四―第九十条の七）／」に改める部分に限る。）、同法第六章第三節の二中第九十条の四の前に一款及び款名を加える改正規定、同法第九十条の五第一項の改正規定（「、平成二十四年三月三十一日までに」を削る部分及び「製造した場合には」の下に「、当分の間」を加える部分を除く。）、同法第九十条の六第一項の改正規定（「平成二十四年三月三十一日」を「平成二十六年三月三十一日」に改める部分を除く。）並びに同法第九十条の七の改正規定（同条第三項第三号中「沖縄発電用特定石炭」を「沖縄発電用特定石炭等」に改める部分を除く。）並びに附則第四十三条から第四十五条まで、第四十七条及び第四十八条の規定 平成二十四年十月一日
suppl-4241-16/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-3
the provisions of Article 1 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Section 3-2 Special Provisions of the Petroleum and Coal Tax Act (Article 90-4 to Article 90-7)" with "/ Section 3-2 Special Provisions of the Petroleum and Coal Tax Act / Subsection 1 Special Provisions on Taxation for Global Warming Countermeasures (Article 90-3-2 to Article 90-3-4) / Subsection 2 Other Special Provisions (Article 90-4 to Article 90-7) /"), the provisions adding one Subsection and a Subsection title before Article 90-4 in Chapter VI, Section 3-2 of that Act, the provisions amending Article 90-5, paragraph (1) of that Act (excluding the part deleting ", by March 31, 2012," and the part adding ", for the time being," after "where it has been manufactured"), the provisions amending Article 90-6, paragraph (1) of that Act (excluding the part replacing "March 31, 2012" with "March 31, 2014"), and the provisions amending Article 90-7 of that Act (excluding the part replacing "specified coal for power generation in Okinawa" with "specified coal, etc. for power generation in Okinawa" in paragraph (3), item (iii) of that Article), and the provisions of Articles 43 through 45, Article 47 and Article 48 of the Supplementary Provisions: October 1, 2012;
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**四** 次に掲げる規定 平成二十五年一月一日
suppl-4241-16/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-4
the following provisions: January 1, 2013;
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**イ** 第一条中租税特別措置法第二十九条の三第六項の改正規定、同法第九十条の四の改正規定（同条第一項に係る部分を除く。）、同法第九十条の四の三第三項の改正規定（「沖縄発電用特定石炭」を「沖縄発電用特定石炭等」に改める部分を除く。）、同法第九十条の五の改正規定（同条第一項に係る部分を除く。）及び同法第九十条の六の改正規定（同条第一項に係る部分を除く。）並びに附則第四十九条の規定
suppl-4241-16/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-4/sub-1
the provisions of Article 1 amending Article 29-3, paragraph (6) of the Act on Special Measures Concerning Taxation, the provisions amending Article 90-4 of that Act (excluding the part pertaining to paragraph (1) of that Article), the provisions amending Article 90-4-3, paragraph (3) of that Act (excluding the part replacing "specified coal for power generation in Okinawa" with "specified coal, etc. for power generation in Okinawa"), the provisions amending Article 90-5 of that Act (excluding the part pertaining to paragraph (1) of that Article) and the provisions amending Article 90-6 of that Act (excluding the part pertaining to paragraph (1) of that Article), and the provisions of Article 49 of the Supplementary Provisions;
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**五** 第一条中租税特別措置法の目次の改正規定（「第七節の三 国外支配株主等に係る負債の利子等の課税の特例（第六十六条の五）」を「／第七節の三 関連者等に係る利子等の課税の特例／ 第一款 国外支配株主等に係る負債の利子等の課税の特例（第六十六条の五）／ 第二款 関連者等に係る純支払利子等の課税の特例（第六十六条の五の二・第六十六条の五の三）／」に、「第二十三節 連結法人の国外支配株主等に係る負債の利子等の課税の特例（第六十八条の八十九）」を「／第二十三節 連結法人の関連者等に係る利子等の課税の特例／ 第一款 連結法人の国外支配株主等に係る負債の利子等の課税の特例（第六十八条の八十九）／ 第二款 連結法人の関連者等に係る純支払利子等の課税の特例（第六十八条の八十九の二・第六十八条の八十九の三）／」に改める部分に限る。）、同法第四十二条の二第二項第一号の改正規定、同法第三章第七節の三の節名の改正規定、同法第六十六条の五（見出しを含む。）の改正規定、同節中第六十六条の五の前に款名を付する改正規定、同節に一款を加える改正規定、同章第二十三節の節名の改正規定、同法第六十八条の八十九（見出しを含む。）の改正規定、同節中第六十八条の八十九の前に款名を付する改正規定及び同節に一款を加える改正規定並びに附則第二十八条、第二十九条、第三十九条及び第四十条の規定 平成二十五年四月一日
suppl-4241-16/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-5
the provisions of Article 1 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Section 7-3 Special Provisions on Taxation on Interest, etc. on Liabilities Pertaining to Foreign Controlling Shareholders, etc. (Article 66-5)" with "/ Section 7-3 Special Provisions on Taxation on Interest, etc. Pertaining to Related Persons, etc. / Subsection 1 Special Provisions on Taxation on Interest, etc. on Liabilities Pertaining to Foreign Controlling Shareholders, etc. (Article 66-5) / Subsection 2 Special Provisions on Taxation on Net Interest Payments, etc. Pertaining to Related Persons, etc. (Article 66-5-2 and Article 66-5-3) /", and "Section 23 Special Provisions on Taxation on Interest, etc. on Liabilities of Consolidated Corporations Pertaining to Foreign Controlling Shareholders, etc. (Article 68-89)" with "/ Section 23 Special Provisions on Taxation on Interest, etc. of Consolidated Corporations Pertaining to Related Persons, etc. / Subsection 1 Special Provisions on Taxation on Interest, etc. on Liabilities of Consolidated Corporations Pertaining to Foreign Controlling Shareholders, etc. (Article 68-89) / Subsection 2 Special Provisions on Taxation on Net Interest Payments, etc. of Consolidated Corporations Pertaining to Related Persons, etc. (Article 68-89-2 and Article 68-89-3) /"), the provisions amending Article 42-2, paragraph (2), item (i) of that Act, the provisions amending the title of Chapter III, Section 7-3 of that Act, the provisions amending Article 66-5 of that Act (including its heading), the provisions adding a Subsection title before Article 66-5 in that Section, the provisions adding one Subsection to that Section, the provisions amending the title of Section 23 of that Chapter, the provisions amending Article 68-89 of that Act (including its heading), the provisions adding a Subsection title before Article 68-89 in that Section and the provisions adding one Subsection to that Section, and the provisions of Articles 28, 29, 39 and 40 of the Supplementary Provisions: April 1, 2013;
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**六から九まで** 略
suppl-4241-16/art-1/par-1/item-6-to-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-6-to-9 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-6-to-9
Omitted
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**十** 第一条中租税特別措置法第十条の二の二第一項の改正規定、同法第四十二条の五第一項の改正規定及び同法第六十八条の十第一項の改正規定並びに附則第五条第一項及び第二項、第十九条第一項及び第二項並びに第三十条第一項及び第二項の規定 電気事業者による再生可能エネルギー電気の調達に関する特別措置法（平成二十三年法律第百八号）附則第一条第三号に掲げる規定の施行の日
suppl-4241-16/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-10
the provisions of Article 1 amending Article 10-2-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 42-5, paragraph (1) of that Act and the provisions amending Article 68-10, paragraph (1) of that Act, and the provisions of Article 5, paragraphs (1) and (2), Article 19, paragraphs (1) and (2) and Article 30, paragraphs (1) and (2) of the Supplementary Provisions: the date on which the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities (Act No. 108 of 2011) come into effect;
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**十一** 第一条中租税特別措置法第三十七条の十三第一項に一号を加える改正規定 地域再生法の一部を改正する法律（平成二十四年法律第七十四号）の施行の日
suppl-4241-16/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-11
the provisions of Article 1 adding one item to Article 37-13, paragraph (1) of the Act on Special Measures Concerning Taxation: the date on which the Act Partially Amending the Local Revitalization Act (Act No. 74 of 2012) comes into effect;
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**十二** 次に掲げる規定 都市の低炭素化の促進に関する法律（平成二十四年法律第八十四号）の施行の日
suppl-4241-16/art-1/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-12
the following provisions: the date on which the Act on Promotion of Low-Carbon Cities (Act No. 84 of 2012) comes into effect;
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**イ** 第一条中租税特別措置法第四十一条の改正規定、同法第四十一条の二の改正規定、同法第四十一条の三の二第十二項の改正規定、同法第七十三条の改正規定及び同法第七十四条の次に一条を加える改正規定
suppl-4241-16/art-1/par-1/item-12/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-12/sub-1
the provisions of Article 1 amending Article 41 of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-2 of that Act, the provisions amending Article 41-3-2, paragraph (12) of that Act, the provisions amending Article 73 of that Act and the provisions adding one Article after Article 74 of that Act;
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**十三** 第一条中租税特別措置法第五十七条の九の改正規定、同法第六十八条の三の四第一項の改正規定及び同法第六十八条の五十八の二を削る改正規定並びに附則第二十五条第二項及び第三項並びに第三十六条第二項及び第三項の規定 郵政民営化法等の一部を改正する等の法律（平成二十四年法律第三十号）の施行の日
suppl-4241-16/art-1/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-13
the provisions of Article 1 amending Article 57-9 of the Act on Special Measures Concerning Taxation, the provisions amending Article 68-3-4, paragraph (1) of that Act and the provisions deleting Article 68-58-2 of that Act, and the provisions of Article 25, paragraphs (2) and (3) and Article 36, paragraphs (2) and (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Postal Service Privatization Act, etc., and Other Matters (Act No. 30 of 2012) comes into effect.
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### 第二条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4241-16/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-2
**第一項** 別段の定めがあるものを除き、第一条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、平成二十四年分以後の所得税について適用し、平成二十三年分以前の所得税については、なお従前の例による。
suppl-4241-16/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-2/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by Article 1 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2012 and subsequent years, and the provisions then in force continue to govern income tax for 2011 and prior years.
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### 第三条（振替国債等の利子の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.
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suppl-4241-16/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-3
**第一項** 新租税特別措置法第五条の二第二十五項（新租税特別措置法第五条の三第五項において準用する場合を含む。）の規定は、非居住者又は外国法人が新租税特別措置法第五条の二第二十五項に規定する信託の信託財産に属する同条第一項に規定する振替国債若しくは同項に規定する振替地方債又は新租税特別措置法第五条の三第一項に規定する特定振替社債等につき支払を受ける利子又は同項に規定する利子等で、その計算期間の初日がこの法律の施行の日（以下「施行日」という。）以後であるものについて適用する。
suppl-4241-16/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-3/par-1
The provisions of Article 5-2, paragraph (25) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to interest that a nonresident or foreign corporation receives on book-entry government bonds prescribed in Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation or book-entry local government bonds prescribed in that paragraph, or interest and similar income prescribed in Article 5-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that a nonresident or foreign corporation receives on specified book-entry corporate bonds, etc. prescribed in that paragraph, which belong to the trust property of a trust prescribed in Article 5-2, paragraph (25) of the New Act on Special Measures Concerning Taxation, and the first day of whose calculation period is on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date").
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### 第四条（民間国外債等の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Foreign Private Bonds, etc.
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suppl-4241-16/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-4
**第一項** 新租税特別措置法第六条第十項（第一号に係る部分に限る。）の規定は、施行日以後に発行される同条第四項に規定する民間国外債につき支払を受ける利子について適用し、施行日前に発行された第一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第六条第四項に規定する民間国外債につき支払を受ける利子については、なお従前の例による。
suppl-4241-16/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-4/par-1
The provisions of Article 6, paragraph (10) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i)) apply to interest received on foreign private bonds prescribed in paragraph (4) of that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern interest received on foreign private bonds prescribed in Article 6, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that were issued before the Effective Date.
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### 第五条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired
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suppl-4241-16/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-5
**第一項** 新租税特別措置法第十条の二の二（第一項第一号に係る部分に限る。）の規定は、個人が附則第一条第十号に定める日以後に取得又は製作若しくは建設をする同項に規定するエネルギー環境負荷低減推進設備等について適用し、個人が同日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二の二第一項に規定するエネルギー環境負荷低減推進設備等については、なお従前の例による。
suppl-4241-16/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-5/par-1
The provisions of Article 10-2-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) apply to equipment, etc. for promoting the reduction of energy and environmental load prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in Article 10-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before that date.
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**第二項** 電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第三条第一項の認定を受けた個人の附則第一条第十号に定める日から平成二十四年六月三十日までの間における新租税特別措置法第十条の二の二の規定の適用については、同条第一項中「平成二十四年七月一日」とあるのは「電気事業者による再生可能エネルギー電気の調達に関する特別措置法（平成二十三年法律第百八号）附則第一条第三号に掲げる規定の施行の日」と、同項第一号イ中「（平成二十三年法律第百八号）第三条第二項に規定する認定発電設備に該当するもの」とあるのは「附則第三条第一項の認定に係る発電に係る同項の再生可能エネルギー発電設備」とする。
suppl-4241-16/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-5/par-2
With regard to the application of the provisions of Article 10-2-2 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (x) of the Supplementary Provisions to June 30, 2012 to an individual who has obtained the certification referred to in Article 3, paragraph (1) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities, the phrase "July 1, 2012" in paragraph (1) of that Article is deemed to be replaced with "the date on which the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities (Act No. 108 of 2011) come into effect", and the phrase "(Act No. 108 of 2011) that fall under the category of certified power generation facilities prescribed in Article 3, paragraph (2)" in item (i), (a) of that paragraph is deemed to be replaced with "renewable energy power generation facilities referred to in Article 3, paragraph (1) of the Supplementary Provisions that pertain to the power generation pertaining to the certification referred to in that paragraph".
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**第三項** 電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第三条第二項の規定により平成二十四年七月一日において同法第六条第一項の規定による認定を受けたものとみなされる前項に規定する認定に係る同法第二条第三項に規定する再生可能エネルギー発電設備は、新租税特別措置法第十条の二の二第一項に規定する指定期間内に取得した同項第一号イに規定する認定発電設備に該当するものとみなして、同条（同号に係る部分に限る。）の規定を適用する。
suppl-4241-16/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-5/par-3
Renewable energy power generation facilities prescribed in Article 2, paragraph (3) of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities pertaining to the certification prescribed in the preceding paragraph, for which the certification under the provisions of Article 6, paragraph (1) of that Act is deemed to have been obtained on July 1, 2012 pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act, are deemed to fall under the category of certified power generation facilities prescribed in Article 10-2-2, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation that have been acquired within the designated period prescribed in paragraph (1) of that Article, and the provisions of that Article (limited to the part pertaining to that item) apply.
machine translation, not official
### 第六条（中小企業者が機械等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where a Small and Medium Sized Enterprise Acquires Machinery, etc.
caption: machine translation, not official
suppl-4241-16/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-6
**第一項** 新租税特別措置法第十条の三（第一項第一号に係る部分に限る。）の規定は、個人が施行日以後に取得又は製作をする同項に規定する特定機械装置等について適用する。
suppl-4241-16/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-6/par-1
The provisions of Article 10-3 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) apply to specified machinery and equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date.
machine translation, not official
### 第七条（沖縄の特定中小企業者が経営革新設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.
caption: machine translation, not official
suppl-4241-16/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-7
**第一項** 旧租税特別措置法第十条の四第一項の承認経営革新計画に係る承認を施行日前に受けた個人が平成二十五年三月三十一日以前に取得又は製作若しくは建設をする同項に規定する経営革新設備等については、同条の規定は、なおその効力を有する。この場合において、同項中「平成二十四年三月三十一日」とあるのは「平成二十五年三月三十一日」と、同条第三項中「事業所得に係る所得税の額として政令で定める金額（次項において「事業所得に係る所得税額」という」とあるのは「調整前事業所得税額（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）第十二条の規定による改正後の租税特別措置法第十条第八項第四号に規定する調整前事業所得税額をいう。次項において同じ」と、同条第四項中「事業所得に係る所得税額」とあるのは「調整前事業所得税額」と、同条第十項中「並びに」とあるのは「並びに租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第七条（沖縄の特定中小企業者が経営革新設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置）の規定によりなおその効力を有するものとされる同法第一条（租税特別措置法の一部改正）の規定による改正前の」とする。
suppl-4241-16/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-7/par-1
With regard to business innovation equipment, etc. prescribed in Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual who obtained, before the Effective Date, the approval pertaining to the approved business innovation plan referred to in that paragraph acquires, manufactures or constructs on or before March 31, 2013, the provisions of that Article remain in force. In this case, the phrase "March 31, 2012" in that paragraph is deemed to be replaced with "March 31, 2013"; the phrase "the amount specified by Cabinet Order as the amount of income tax pertaining to business income (referred to in the following paragraph as the "amount of income tax pertaining to business income"" in paragraph (3) of that Article is deemed to be replaced with "the pre-adjustment business income tax amount (meaning the pre-adjustment business income tax amount prescribed in Article 10, paragraph (8), item (iv) of the Act on Special Measures Concerning Taxation as amended by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017); the same applies in the following paragraph"; the phrase "amount of income tax pertaining to business income" in paragraph (4) of that Article is deemed to be replaced with "pre-adjustment business income tax amount"; and the phrase "and" in paragraph (10) of that Article is deemed to be replaced with "and, prior to the amendment by Article 1 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 7 (Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.) of the Supplementary Provisions of that Act,".
machine translation, not official
### 第八条（所得税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credits Deducted from the Amount of Income Tax
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suppl-4241-16/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-8
**第一項** 前条の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法（次項において「平成二十六年新租税特別措置法」という。）第十条の六の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 次の各号に掲げる規定 次の各号に掲げる規定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第七条の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第十条の四第三項又は第四項の規定を含む。以下この条において同じ。）
当該各号に定める金額を 当該各号に定める金額（旧効力措置法第十条の四第三項又は第四項の規定にあつては、それぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号を除き、以下この条において同じ。）を
第二項 又は第十条の五の三第四項 若しくは第十条の五の三第四項又は旧効力措置法第十条の四第四項
第三項 若しくは第十条の五の三第五項 、第十条の五の三第五項若しくは旧効力措置法第十条の四第五項
suppl-4241-16/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-8/par-1
With regard to the application of the provisions of Article 10-6 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to in the following paragraph as the "2014 New Act on Special Measures Concerning Taxation") in the case where the provisions of the preceding Article apply, the words in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.
paragraph (1) the provisions listed in the following items the provisions listed in the following items (including the provisions of Article 10-4, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remain in force pursuant to the provisions of Article 7 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article)
the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 10-4, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; the same applies hereinafter in this Article, except in item (iii))
paragraph (2) or Article 10-5-3, paragraph (4) or Article 10-5-3, paragraph (4) or Article 10-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (3) or Article 10-5-3, paragraph (5) , Article 10-5-3, paragraph (5) or Article 10-4, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
machine translation, not official
**第二項** 前条の規定の適用がある場合で、かつ、所得税法等の一部を改正する法律（平成二十六年法律第十号）第十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「平成二十六年新震災特例法」という。）第十条の二から第十条の三の三までの規定の適用がある場合における平成二十六年新租税特別措置法第十条の六の規定の適用については、前項及び平成二十六年新震災特例法第十条の四第一項の規定にかかわらず、次の表の上欄に掲げる平成二十六年新租税特別措置法第十条の六の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 次の各号に掲げる規定 次の各号に掲げる規定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第七条の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第十条の四第三項又は第四項の規定、東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下この条において「震災特例法」という。）第十条の二第三項又は第四項の規定、震災特例法第十条の二の二第三項又は第四項の規定、震災特例法第十条の二の三第三項又は第四項の規定、震災特例法第十条の三第一項の規定、震災特例法第十条の三の二第一項の規定及び震災特例法第十条の三の三第一項の規定を含む。以下この条において同じ。）
当該各号に定める金額を 当該各号に定める金額（旧効力措置法第十条の四第三項又は第四項の規定にあつてはそれぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十条の二第三項又は第四項の規定にあつてはそれぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十条の二の二第三項又は第四項の規定にあつてはそれぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十条の二の三第三項又は第四項の規定にあつてはそれぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十条の三第一項の規定にあつては同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十条の三の二第一項の規定にあつては同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十条の三の三第一項の規定にあつては同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号を除き、以下この条において同じ。）を
の額として の額（震災特例法第十条の二第三項又は第四項の規定の適用がある場合にあつては、不動産所得の金額又は事業所得の金額に係る所得税の額）として
第二項 又は第十条の五の三第四項 若しくは第十条の五の三第四項、旧効力措置法第十条の四第四項又は震災特例法第十条の二第四項、第十条の二の二第四項若しくは第十条の二の三第四項
第三項 青色申告書 確定申告書
若しくは第十条の五の三第五項 、第十条の五の三第五項若しくは旧効力措置法第十条の四第五項
又は第十条第八項第五号 若しくは第十条第八項第五号
に限り 又は震災特例法第十条の二第五項、第十条の二の二第五項若しくは第十条の二の三第五項の規定を適用したならばこれらの規定に規定する繰越税額控除限度超過額に該当するものに限り
suppl-4241-16/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-8/par-2
With regard to the application of the provisions of Article 10-6 of the 2014 New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding Article apply and where the provisions of Articles 10-2 through 10-3-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 13 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to in this paragraph as the "2014 New Earthquake Special Provisions Act") apply, notwithstanding the provisions of the preceding paragraph and Article 10-4, paragraph (1) of the 2014 New Earthquake Special Provisions Act, the words in the middle column of the following table in the provisions of Article 10-6 of the 2014 New Act on Special Measures Concerning Taxation listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.
paragraph (1) the provisions listed in the following items the provisions listed in the following items (including the provisions of Article 10-4, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remain in force pursuant to the provisions of Article 7 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article), the provisions of Article 10-2, paragraph (3) or (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011; hereinafter referred to as the "Earthquake Special Provisions Act" in this Article), the provisions of Article 10-2-2, paragraph (3) or (4) of the Earthquake Special Provisions Act, the provisions of Article 10-2-3, paragraph (3) or (4) of the Earthquake Special Provisions Act, the provisions of Article 10-3, paragraph (1) of the Earthquake Special Provisions Act, the provisions of Article 10-3-2, paragraph (1) of the Earthquake Special Provisions Act and the provisions of Article 10-3-3, paragraph (1) of the Earthquake Special Provisions Act; the same applies hereinafter in this Article)
the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 10-4, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 10-2, paragraph (3) or (4) of the Earthquake Special Provisions Act, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 10-2-2, paragraph (3) or (4) of the Earthquake Special Provisions Act, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 10-2-3, paragraph (3) or (4) of the Earthquake Special Provisions Act, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 10-3, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 10-3-2, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph; and for the provisions of Article 10-3-3, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph; the same applies hereinafter in this Article, except in item (iii))
as the amount of as the amount of (or, where the provisions of Article 10-2, paragraph (3) or (4) of the Earthquake Special Provisions Act apply, as the amount of income tax pertaining to the amount of real estate income or the amount of business income)
paragraph (2) or Article 10-5-3, paragraph (4) or Article 10-5-3, paragraph (4), Article 10-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force, or Article 10-2, paragraph (4), Article 10-2-2, paragraph (4) or Article 10-2-3, paragraph (4) of the Earthquake Special Provisions Act
paragraph (3) blue return final return
or Article 10-5-3, paragraph (5) , Article 10-5-3, paragraph (5) or Article 10-4, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
"又は" (or) Article 10, paragraph (8), item (v) "若しくは" (or, joining a smaller group of alternatives) Article 10, paragraph (8), item (v)
limited to or that would fall under the carried-over excess of the tax credit limit prescribed in Article 10-2, paragraph (5), Article 10-2-2, paragraph (5) or Article 10-2-3, paragraph (5) of the Earthquake Special Provisions Act if those provisions were applied, limited to
machine translation, not official
### 第九条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
caption: machine translation, not official
suppl-4241-16/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-9
**第一項** 新租税特別措置法第十一条第一項（同項の表の第一号に係る部分に限る。）の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び次項において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4241-16/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-9/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第十二条第一項（同項の表の第二号及び第三号に係る部分に限る。）の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4241-16/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-9/par-2
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) and (iii) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
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**第三項** 旧租税特別措置法第十二条第一項の表の第三号の第一欄に掲げる地区のうち沖縄振興特別措置法の一部を改正する法律（平成二十四年法律第十三号。以下「沖縄振興特別措置法一部改正法」という。）附則第三条第四項の規定により指定国際物流拠点産業集積地域（沖縄振興特別措置法一部改正法による改正後の沖縄振興特別措置法（平成十四年法律第十四号。以下「新沖縄振興特別措置法」という。）第四十二条第一項の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、新租税特別措置法第十二条第一項の表の第三号の第一欄に掲げる地区とみなして、同条（同号に係る部分に限る。）の規定を適用する。
suppl-4241-16/art-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-9/par-3
Areas that, out of the districts listed in the first column of item (iii) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation, are deemed, pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012; hereinafter referred to as the "Okinawa Promotion Act Partial Amendment Act"), to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of Article 42, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002) as amended by the Okinawa Promotion Act Partial Amendment Act (hereinafter referred to as the "New Act on Special Measures for the Promotion and Development of Okinawa")) are deemed to be districts listed in the first column of item (iii) of the table in Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article (limited to the part pertaining to that item) apply.
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**第四項** 旧租税特別措置法第十三条の三第一項に規定する経営基盤強化計画につき同項の承認を施行日前に受けた同項に規定する指定中小企業者である個人の有する同項に規定する機械設備等については、同条の規定は、なおその効力を有する。この場合において、同項中「沖縄振興特別措置法」とあるのは「沖縄振興特別措置法の一部を改正する法律（平成二十四年法律第十三号）による改正前の沖縄振興特別措置法」と、同条第三項中「第十三条の三第一項の」とあるのは「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第九条第四項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下「旧効力措置法」という。）第十三条の三第一項の」と、「第十三条の三第一項本文」とあるのは「同項本文」と、「、次条第一項」とあるのは「又は次条第一項若しくは第二項」と、「第十三条第一項、第十三条の二第一項」」とあるのは「前項、次条第一項若しくは第二項又は旧効力措置法第十三条の三第一項」と、「同法」とあるのは「所得税法」」とする。
suppl-4241-16/art-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-9/par-4
With regard to machinery and equipment, etc. prescribed in Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual who is a designated small and medium sized enterprise prescribed in that paragraph and who obtained, before the Effective Date, the approval referred to in that paragraph for the business foundation strengthening plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "Act on Special Measures for the Promotion and Development of Okinawa" in that paragraph is deemed to be replaced with "Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012)"; in paragraph (3) of that Article, the phrase "of Article 13-3, paragraph (1)" is deemed to be replaced with "of Article 13-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 9, paragraph (4) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force")"; the phrase "the main clause of Article 13-3, paragraph (1)" is deemed to be replaced with "the main clause of that paragraph"; the phrase ", paragraph (1) of the following Article" is deemed to be replaced with "or paragraph (1) or (2) of the following Article"; the phrase "Article 13, paragraph (1), Article 13-2, paragraph (1)"" is deemed to be replaced with "the preceding paragraph, paragraph (1) or (2) of the following Article or Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; and the phrase "that Act" is deemed to be replaced with "the Income Tax Act"".
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**第五項** 前項の規定の適用がある場合における新租税特別措置法第十三条第二項（新租税特別措置法第十三条の二第三項及び第十三条の三第二項において準用する場合を含む。）の規定の適用については、新租税特別措置法第十三条第二項中「又は次条第一項若しくは第二項」とあるのは「、次条第一項若しくは第二項の規定又は租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第九条第四項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第十三条の三第一項」と、「同法」とあるのは「所得税法」とする。
suppl-4241-16/art-9/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-9/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-9/par-5
With regard to the application of the provisions of Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 13-2, paragraph (3) and Article 13-3, paragraph (2) of the New Act on Special Measures Concerning Taxation) in the case where the provisions of the preceding paragraph apply, the phrase "or paragraph (1) or (2) of the following Article" in Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with ", the provisions of paragraph (1) or (2) of the following Article or Article 13-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 9, paragraph (4) of the Supplementary Provisions of that Act", and the phrase "that Act" is deemed to be replaced with "the Income Tax Act".
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**第六項** 第四項の規定によりなおその効力を有するものとされる旧租税特別措置法第十三条の三第一項に規定する機械設備等については、新租税特別措置法第二十四条の三第四項、第二十八条の三第十一項、第三十三条の六第二項、第三十七条の三第二項（新租税特別措置法第三十七条の五第二項において準用する場合を含む。）及び第三十七条の九の二第六項並びに新震災特例法第十二条第七項の規定は、適用しない。
suppl-4241-16/art-9/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-9/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-9/par-6
With regard to machinery and equipment, etc. prescribed in Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of paragraph (4), the provisions of Article 24-3, paragraph (4), Article 28-3, paragraph (11), Article 33-6, paragraph (2), Article 37-3, paragraph (2) (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation) and Article 37-9-2, paragraph (6) of the New Act on Special Measures Concerning Taxation, and Article 12, paragraph (7) of the New Earthquake Special Provisions Act do not apply.
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**第七項** 新租税特別措置法第十四条の二（第二項第二号に係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。
suppl-4241-16/art-9/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-9/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-9/par-7
The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (ii)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or newly constructs on or after the Effective Date.
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### 第十条（社会保険診療報酬の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income from Social Insurance Medical Care Fees
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suppl-4241-16/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-10
**第一項** 新租税特別措置法第二十六条（第二項第二号、第四号及び第五号に係る部分に限る。）の規定は、施行日以後に行われる同項に規定する社会保険診療について適用し、施行日前に行われた旧租税特別措置法第二十六条第二項に規定する社会保険診療については、なお従前の例による。
suppl-4241-16/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-10/par-1
The provisions of Article 26 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), items (ii), (iv) and (v)) apply to social insurance medical care prescribed in that paragraph that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was provided before the Effective Date.
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### 第十一条（山林所得に係る森林計画特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Forest Plans Pertaining to Timber Income
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suppl-4241-16/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-11
**第一項** 新租税特別措置法第三十条の二第一項の規定は、個人が施行日以後に行う同項に規定する伐採又は譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十条の二第一項に規定する伐採又は譲渡については、なお従前の例による。
suppl-4241-16/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-11/par-1
The provisions of Article 30-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to felling or transfer prescribed in that paragraph carried out by an individual on or after the Effective Date, and the provisions then in force continue to govern felling or transfer prescribed in Article 30-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out by an individual before the Effective Date.
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**第二項** 個人が施行日以後に行う旧租税特別措置法第三十条の二第一項に規定する森林施業計画に基づく同項に規定する伐採又は譲渡については、新租税特別措置法第三十条の二第一項に規定する森林経営計画に基づく同項に規定する伐採又は譲渡とみなして、同条の規定を適用する。
suppl-4241-16/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-11/par-2
Felling or transfer prescribed in Article 30-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carries out on or after the Effective Date based on a forest operation plan prescribed in that paragraph is deemed to be felling or transfer prescribed in Article 30-2, paragraph (1) of the New Act on Special Measures Concerning Taxation based on a forest management plan prescribed in that paragraph, and the provisions of that Article apply.
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### 第十二条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4241-16/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-12
**第一項** 新租税特別措置法第三十一条の二第二項（第九号に係る部分に限る。）の規定は、個人が施行日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡については、なお従前の例による。
suppl-4241-16/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-12/par-1
The provisions of Article 31-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ix)) apply to transfers that fall under the category of transfers for a superior residential area, etc. prescribed in paragraph (1) of that Article made by an individual on or after the Effective Date, and the provisions then in force continue to govern transfers that fall under the category of transfers for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date.
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**第二項** 新租税特別措置法第三十四条の二第二項（第三号に係る部分に限る。）の規定は、個人が平成二十四年一月一日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4241-16/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-12/par-2
The provisions of Article 34-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii)) apply to transfers of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after January 1, 2012, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date.
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**第三項** 新租税特別措置法第三十六条の二の規定は、個人が平成二十四年一月一日以後に行う同条第一項に規定する譲渡資産の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十六条の二第一項に規定する譲渡資産の譲渡については、なお従前の例による。
suppl-4241-16/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-12/par-3
The provisions of Article 36-2 of the New Act on Special Measures Concerning Taxation apply to transfers of transferred assets prescribed in paragraph (1) of that Article made by an individual on or after January 1, 2012, and the provisions then in force continue to govern transfers of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date.
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**第四項** 新租税特別措置法第三十七条（第一項の表の第九号の下欄に係る部分に限る。）の規定は、個人が平成二十四年一月一日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が同日前に旧租税特別措置法第三十七条第一項の表の第九号の上欄に掲げる資産の譲渡をした場合及び個人が同日以後に同欄に掲げる資産の譲渡をし、かつ、当該個人が同日前に同号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。
suppl-4241-16/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-12/par-4
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of item (ix) of the table in paragraph (1)) apply to a transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after January 1, 2012 and that individual acquires assets listed in the right-hand column of that item on or after that date, and the provisions then in force continue to govern transfers in the case where an individual transferred assets listed in the left-hand column of item (ix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date and in the case where an individual transfers assets listed in that column on or after that date and that individual acquired assets listed in the right-hand column of that item before that date.
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### 第十三条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income, etc. Pertaining to Transfers, etc. of Listed Shares, etc. Held in a Specified Account
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suppl-4241-16/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-13
**第一項** 新租税特別措置法第三十七条の十一の三第八項の規定は、平成二十四年以後の各年において同条第七項の金融商品取引業者等に開設されていた同項の特定口座に係る同項の報告書について適用し、平成二十三年以前の各年において旧租税特別措置法第三十七条の十一の三第七項の金融商品取引業者等に開設されていた同項の特定口座に係る同項の報告書については、なお従前の例による。
suppl-4241-16/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-13/par-1
The provisions of Article 37-11-3, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to reports referred to in paragraph (7) of that Article pertaining to a specified account referred to in that paragraph that had been opened with a financial instruments business operator, etc. referred to in that paragraph in each year from 2012 onward, and the provisions then in force continue to govern reports referred to in Article 37-11-3, paragraph (7) of the Former Act on Special Measures Concerning Taxation pertaining to a specified account referred to in that paragraph that had been opened with a financial instruments business operator, etc. referred to in that paragraph in each year up to 2011.
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### 第十四条（上場株式等に係る譲渡損失の損益通算及び繰越控除に関する経過措置） — Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Capital Losses on Listed Shares, etc.
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suppl-4241-16/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-14
**第一項** 新租税特別措置法第三十七条の十二の二第二項（第九号及び第十号に係る部分に限る。）の規定は、同項の居住者又は国内に恒久的施設を有する非居住者が施行日以後に行う同項に規定する上場株式等の譲渡について適用する。
suppl-4241-16/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-14/par-1
The provisions of Article 37-12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ix) and (x)) apply to transfers of listed shares, etc. prescribed in that paragraph made on or after the Effective Date by a resident or a nonresident having a permanent establishment in Japan referred to in that paragraph.
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### 第十五条（国等に対して重要文化財等を譲渡した場合の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains Where Important Cultural Properties, etc. Are Transferred to the State, etc.
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suppl-4241-16/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-15
**第一項** 新租税特別措置法第四十条の二第二項の規定は、個人が施行日以後に行う同項に規定する重要有形民俗文化財の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第四十条の二第二項に規定する対象資産の譲渡については、なお従前の例による。
suppl-4241-16/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-15/par-1
The provisions of Article 40-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to transfers of Important Tangible Folk Cultural Properties prescribed in that paragraph made by an individual on or after the Effective Date, and the provisions then in force continue to govern transfers of covered assets prescribed in Article 40-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date.
machine translation, not official
### 第十六条（給与、退職手当等について源泉徴収した所得税の納期限の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Due Date for Payment of Income Tax Withheld at the Source on Salaries, Severance Pay or Other Such Compensation
caption: machine translation, not official
suppl-4241-16/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-16
**第一項** 平成二十四年七月一日前に支払うべき旧租税特別措置法第四十一条の六第一項に規定する給与等及び退職手当等については、なお従前の例による。
suppl-4241-16/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-16/par-1
The provisions then in force continue to govern salaries, etc. and severance pay or other such compensation prescribed in Article 41-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are to be paid before July 1, 2012.
machine translation, not official
### 第十七条（認定長期優良住宅の新築等をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where a Certified Long-Life Quality House Is Newly Constructed, etc.
caption: machine translation, not official
suppl-4241-16/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-17
**第一項** 新租税特別措置法第四十一条の十九の四の規定は、居住者が平成二十四年一月一日以後に同条第一項に規定する認定長期優良住宅を同項の定めるところによりその者の居住の用に供する場合について適用し、居住者が同日前に旧租税特別措置法第四十一条の十九の四第一項に規定する認定長期優良住宅を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-4241-16/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-17/par-1
The provisions of Article 41-19-4 of the New Act on Special Measures Concerning Taxation apply where a resident, on or after January 1, 2012, uses a certified long-life quality house prescribed in paragraph (1) of that Article as the resident's residence as provided in that paragraph, and the provisions then in force continue to govern cases where a resident, before that date, used a certified long-life quality house prescribed in Article 41-19-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation as the resident's residence as provided in that paragraph.
machine translation, not official
### 第十八条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-4241-16/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-18
**第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4241-16/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-18/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter) beginning on or after the Effective Date and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.
machine translation, not official
### 第十九条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired
caption: machine translation, not official
suppl-4241-16/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-19
**第一項** 新租税特別措置法第四十二条の五（第一項第一号に係る部分に限る。）の規定は、法人が附則第一条第十号に定める日以後に取得又は製作若しくは建設をする同項に規定するエネルギー環境負荷低減推進設備等について適用し、法人が同日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項に規定するエネルギー環境負荷低減推進設備等については、なお従前の例による。
suppl-4241-16/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-19/par-1
The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) apply to equipment, etc. for promoting the reduction of energy and environmental load prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before that date.
machine translation, not official
**第二項** 電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第三条第一項の認定を受けた法人の附則第一条第十号に定める日から平成二十四年六月三十日までの間における新租税特別措置法第四十二条の五の規定の適用については、同条第一項中「平成二十四年七月一日」とあるのは「電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第一条第三号に掲げる規定の施行の日」と、同項第一号イ中「第三条第二項に規定する認定発電設備に該当するもの」とあるのは「附則第三条第一項の認定に係る発電に係る同項の再生可能エネルギー発電設備」とする。
suppl-4241-16/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-19/par-2
With regard to the application of the provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (x) of the Supplementary Provisions to June 30, 2012 to a corporation that has obtained the certification referred to in Article 3, paragraph (1) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities, the phrase "July 1, 2012" in paragraph (1) of that Article is deemed to be replaced with "the date on which the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities come into effect", and the phrase "that fall under the category of certified power generation facilities prescribed in Article 3, paragraph (2)" in item (i), (a) of that paragraph is deemed to be replaced with "renewable energy power generation facilities referred to in Article 3, paragraph (1) of the Supplementary Provisions that pertain to the power generation pertaining to the certification referred to in that paragraph".
machine translation, not official
**第三項** 電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第三条第二項の規定により平成二十四年七月一日において同法第六条第一項の規定による認定を受けたものとみなされる前項に規定する認定に係る同法第二条第三項に規定する再生可能エネルギー発電設備は、新租税特別措置法第四十二条の五第一項に規定する指定期間内に取得した同項第一号イに規定する認定発電設備に該当するものとみなして、同条（同号に係る部分に限る。）の規定を適用する。
suppl-4241-16/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-19/par-3
Renewable energy power generation facilities prescribed in Article 2, paragraph (3) of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities pertaining to the certification prescribed in the preceding paragraph, for which the certification under the provisions of Article 6, paragraph (1) of that Act is deemed to have been obtained on July 1, 2012 pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act, are deemed to fall under the category of certified power generation facilities prescribed in Article 42-5, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation that have been acquired within the designated period prescribed in paragraph (1) of that Article, and the provisions of that Article (limited to the part pertaining to that item) apply.
machine translation, not official
### 第二十条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
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suppl-4241-16/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-20
**第一項** 新租税特別措置法第四十二条の六（第一項第一号に係る部分に限る。）の規定は、法人が施行日以後に取得又は製作をする同項に規定する特定機械装置等について適用する。
suppl-4241-16/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-20/par-1
The provisions of Article 42-6 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) apply to specified machinery and equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date.
machine translation, not official
### 第二十一条（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa
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suppl-4241-16/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-21
**第一項** 新租税特別措置法第四十二条の九第一項（同項の表の第一号から第四号までに係る部分に限る。）の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する工業用機械等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の九第一項に規定する工業用機械等については、なお従前の例による。
suppl-4241-16/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-21/par-1
The provisions of Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) through (iv) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
**第二項** 旧租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第二十八条第一項の規定による指定があった場合には、その指定があった日の前日）までの間は、新租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区とみなして、同条（同号に係る部分に限る。）の規定を適用する。
suppl-4241-16/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-21/par-2
The districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if a designation has been made under the provisions of Article 28, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa by that day, the day before the date on which that designation was made), and the provisions of that Article (limited to the part pertaining to that item) apply.
machine translation, not official
**第三項** 旧租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区のうち沖縄振興特別措置法一部改正法附則第三条第四項の規定により指定国際物流拠点産業集積地域（新沖縄振興特別措置法第四十二条第一項の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、新租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区とみなして、同条（同号に係る部分に限る。）の規定を適用する。
suppl-4241-16/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-21/par-3
Areas that, out of the districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, are deemed, pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act, to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of Article 42, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa) are deemed to be districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article (limited to the part pertaining to that item) apply.
machine translation, not official
### 第二十二条（沖縄の特定中小企業者が経営革新設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.
caption: machine translation, not official
suppl-4241-16/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-22
**第一項** 旧租税特別措置法第四十二条の十第一項の承認経営革新計画に係る承認を施行日前に受けた法人が平成二十五年三月三十一日以前に取得又は製作若しくは建設をする同項に規定する経営革新設備等については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とするほか、同条の規定の適用がある場合における地方法人税法（平成二十六年法律第十一号）の規定の適用に関し必要な事項は、政令で定める。
第一項 平成二十四年三月三十一日 平成二十五年三月三十一日
第二項 法人税の額（この項、次項及び第五項、第四十二条の四、第四十二条の五第二項、第三項及び第五項、第四十二条の六第二項、第三項及び第五項、前条、次条第二項、第三項及び第五項並びに第四十二条の十二並びに法人税法第六十七条から第七十条の二までの規定を適用しないで計算した場合の法人税の額とし、国税通則法第二条第四号に規定する附帯税の額を除く。以下この項及び次項 調整前法人税額（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）第十二条の規定による改正後の租税特別措置法（第五項において「新租税特別措置法」という。）第四十二条の四第八項第二号に規定する調整前法人税額をいう。以下第四項まで
法人税の額の 調整前法人税額の
第三項 法人税の額 調整前法人税額
第四項 第六十八条の十四第二項 租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（次項及び第九項において「旧効力措置法」という。）第六十八条の十四第二項
各事業年度において法人税の額 各事業年度において調整前法人税額
第五項 第六十八条の十四第二項 旧効力措置法第六十八条の十四第二項
同法第六十六条第一項 法人税法第六十六条第一項
第四十二条の四第十一項（第四十二条の四の二第七項の規定により読み替えて適用する場合を含む。）、第四十二条の五第五項 新租税特別措置法第四十二条の五第五項
第四十二条の六第五項、前条第四項、次条第五項 第四十二条の六第五項、第四十二条の九第四項、第四十二条の十二の三第五項、第四十二条の十二の四第五項
第九項 第六十八条の十四第二項 旧効力措置法第六十八条の十四第二項
同法第二条第三十二号 法人税法第二条第三十二号
第六十八条の十四第三項 旧効力措置法第六十八条の十四第三項
第十項 又は租税特別措置法第四十二条の十第二項 又は租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項（沖縄の特定中小企業者が経営革新設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下「旧効力単体措置法」という。）第四十二条の十第二項
並びに租税特別措置法第四十二条の十第二項 並びに旧効力単体措置法第四十二条の十第二項
第十一項 租税特別措置法第四十二条の十第五項（ 租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項（沖縄の特定中小企業者が経営革新設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（第三項において「旧効力単体措置法」という。）第四十二条の十第五項（
租税特別措置法第四十二条の十第五項」 旧効力単体措置法第四十二条の十第五項」
suppl-4241-16/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-22/par-1
With regard to business innovation equipment, etc. prescribed in Article 42-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation which obtained, before the Effective Date, the approval pertaining to the approved business innovation plan referred to in that paragraph acquires, manufactures or constructs on or before March 31, 2013, the provisions of that Article remain in force. In this case, the words in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table, and necessary matters concerning the application of the provisions of the Local Corporation Tax Act (Act No. 11 of 2014) in the case where the provisions of that Article apply are specified by Cabinet Order.
paragraph (1) March 31, 2012 March 31, 2013
paragraph (2) the amount of corporation tax (meaning the amount of corporation tax calculated without applying the provisions of this paragraph, the following paragraph and paragraph (5), Article 42-4, Article 42-5, paragraphs (2), (3) and (5), Article 42-6, paragraphs (2), (3) and (5), the preceding Article, paragraphs (2), (3) and (5) of the following Article and Article 42-12, and Articles 67 through 70-2 of the Corporation Tax Act, and excluding the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes; hereinafter the same applies in this paragraph and the following paragraph the pre-adjustment corporation tax amount (meaning the pre-adjustment corporation tax amount prescribed in Article 42-4, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation as amended by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) (referred to in paragraph (5) as the "New Act on Special Measures Concerning Taxation"); hereinafter the same applies up to paragraph (4)
of the amount of corporation tax of the pre-adjustment corporation tax amount
paragraph (3) amount of corporation tax pre-adjustment corporation tax amount
paragraph (4) Article 68-14, paragraph (2) Article 68-14, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (referred to in the following paragraph and paragraph (9) as the "Former Act on Special Measures Concerning Taxation Kept in Force")
in each business year the amount of corporation tax in each business year the pre-adjustment corporation tax amount
paragraph (5) Article 68-14, paragraph (2) Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 66, paragraph (1) of that Act Article 66, paragraph (1) of the Corporation Tax Act
Article 42-4, paragraph (11) (including as applied with the replacement of terms pursuant to the provisions of Article 42-4-2, paragraph (7)), Article 42-5, paragraph (5) Article 42-5, paragraph (5) of the New Act on Special Measures Concerning Taxation
Article 42-6, paragraph (5), paragraph (4) of the preceding Article, paragraph (5) of the following Article Article 42-6, paragraph (5), Article 42-9, paragraph (4), Article 42-12-3, paragraph (5), Article 42-12-4, paragraph (5)
paragraph (9) Article 68-14, paragraph (2) Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 2, item (xxxii) of that Act Article 2, item (xxxii) of the Corporation Tax Act
Article 68-14, paragraph (3) Article 68-14, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (10) or Article 42-10, paragraph (2) of the Act on Special Measures Concerning Taxation or Article 42-10, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 22, paragraph (1) (Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations")
and Article 42-10, paragraph (2) of the Act on Special Measures Concerning Taxation and Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
paragraph (11) Article 42-10, paragraph (5) of the Act on Special Measures Concerning Taxation ( Article 42-10, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 22, paragraph (1) (Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.) of the Supplementary Provisions of that Act (referred to in paragraph (3) as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations") (
Article 42-10, paragraph (5) of the Act on Special Measures Concerning Taxation" Article 42-10, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"
machine translation, not official
**第二項** 前項の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法（以下この項において「平成二十六年新租税特別措置法」という。）第四十二条の四（平成二十六年新租税特別措置法第四十二条の四の二の規定により読み替えて適用する場合を含む。）、第四十二条の五、第四十二条の六、第四十二条の九から第四十二条の十二の五まで、第六十二条及び第六十二条の三（平成二十六年新租税特別措置法第六十三条において準用する場合を含む。）の規定の適用については、平成二十六年新租税特別措置法第四十二条の四第一項、第四十二条の五第二項、第四十二条の六第七項、第四十二条の九第一項、第四十二条の十第二項、第四十二条の十一第二項、第四十二条の十二第一項、第四十二条の十二の二第二項、第四十二条の十二の三第二項、第四十二条の十二の四第一項及び第四十二条の十二の五第七項中「並びに法人税法」とあるのは「、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第四十二条の十第二項、第三項及び第五項並びに法人税法」と、平成二十六年新租税特別措置法第六十二条第六項第二号中「第四十二条の十三まで」とあるのは「第四十二条の十三まで並びに租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下この号において「旧効力措置法」という。）第四十二条の十」と、「とする」とあるのは「と、旧効力措置法第四十二条の十第二項中「法人税法」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第六十二条第一項並びに法人税法」とする」と、平成二十六年新租税特別措置法第六十二条の三第十一項第二号中「第四十二条の十三まで」とあるのは「第四十二条の十三まで並びに租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下この号において「旧効力措置法」という。）第四十二条の十」と、「とする」とあるのは「と、旧効力措置法第四十二条の十第二項中「法人税法」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第六十二条の三並びに法人税法」とする」とする。
suppl-4241-16/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-22/par-2
With regard to the application of the provisions of Article 42-4 (including as applied with the replacement of terms pursuant to the provisions of Article 42-4-2 of the 2014 New Act on Special Measures Concerning Taxation), Article 42-5, Article 42-6, Articles 42-9 through 42-12-5, Article 62 and Article 62-3 (including as applied mutatis mutandis pursuant to Article 63 of the 2014 New Act on Special Measures Concerning Taxation) of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to in this paragraph as the '2014 New Act on Special Measures Concerning Taxation') in the case where the provisions of the preceding paragraph apply, the phrase "and the Corporation Tax Act" in Article 42-4, paragraph (1), Article 42-5, paragraph (2), Article 42-6, paragraph (7), Article 42-9, paragraph (1), Article 42-10, paragraph (2), Article 42-11, paragraph (2), Article 42-12, paragraph (1), Article 42-12-2, paragraph (2), Article 42-12-3, paragraph (2), Article 42-12-4, paragraph (1) and Article 42-12-5, paragraph (7) of the 2014 New Act on Special Measures Concerning Taxation is deemed to be replaced with ", Article 42-10, paragraphs (2), (3) and (5) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remain in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of that Act, and the Corporation Tax Act"; in Article 62, paragraph (6), item (ii) of the 2014 New Act on Special Measures Concerning Taxation, the phrase "through Article 42-13" is deemed to be replaced with "through Article 42-13 and Article 42-10 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to in this item as the 'Former Act on Special Measures Concerning Taxation Kept in Force')", and that item is deemed to further provide that the phrase "the Corporation Tax Act" in Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 62, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) and the Corporation Tax Act"; and in Article 62-3, paragraph (11), item (ii) of the 2014 New Act on Special Measures Concerning Taxation, the phrase "through Article 42-13" is deemed to be replaced with "through Article 42-13 and Article 42-10 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to in this item as the 'Former Act on Special Measures Concerning Taxation Kept in Force')", and that item is deemed to further provide that the phrase "the Corporation Tax Act" in Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 62-3 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) and the Corporation Tax Act".
machine translation, not official
**第三項** 第一項の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十七条の二から第十七条の三の三までの規定の適用については、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第十七条の二第二項 第六十三条 第六十三条、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下「旧効力措置法」という。）第四十二条の十第二項、第三項及び第五項
第十七条の二第十三項 第四十二条の十二の五まで 第四十二条の十二の五まで並びに旧効力措置法第四十二条の十
同法第四十二条の四第一項 租税特別措置法第四十二条の四第一項
とする と、旧効力措置法第四十二条の十第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十七条の二第二項及び第三項並びに法人税法」とする
第十七条の二の二第二項 第六十三条 第六十三条、旧効力措置法第四十二条の十第二項、第三項及び第五項
第十七条の二の二第十項 第四十二条の十二の五まで 第四十二条の十二の五まで並びに旧効力措置法第四十二条の十
同法第四十二条の四第一項 租税特別措置法第四十二条の四第一項
とする と、旧効力措置法第四十二条の十第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十七条の二の二第二項及び第三項並びに法人税法」とする
第十七条の二の三第二項 第六十三条 第六十三条、旧効力措置法第四十二条の十第二項、第三項及び第五項
第十七条の二の三第十項 第四十二条の十二の五まで 第四十二条の十二の五まで並びに旧効力措置法第四十二条の十
同法第四十二条の四第一項 租税特別措置法第四十二条の四第一項
とする と、旧効力措置法第四十二条の十第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十七条の二の三第二項及び第三項並びに法人税法」とする
第十七条の三第一項 第六十三条 第六十三条、旧効力措置法第四十二条の十第二項、第三項及び第五項
第十七条の三第六項 及び第四十二条の十二の五 及び第四十二条の十二の五並びに旧効力措置法第四十二条の十
同法第四十二条の四第一項 租税特別措置法第四十二条の四第一項
とする と、旧効力措置法第四十二条の十第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十七条の三並びに法人税法」とする
第十七条の三の二第一項 第六十三条 第六十三条、旧効力措置法第四十二条の十第二項、第三項及び第五項
第十七条の三の二第五項 及び第四十二条の十二の五 及び第四十二条の十二の五並びに旧効力措置法第四十二条の十
同法第四十二条の四第一項 租税特別措置法第四十二条の四第一項
とする と、旧効力措置法第四十二条の十第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十七条の三の二並びに法人税法」とする
第十七条の三の三第一項 第六十三条 第六十三条、旧効力措置法第四十二条の十第二項、第三項及び第五項
第十七条の三の三第五項 及び第四十二条の十二の五 及び第四十二条の十二の五並びに旧効力措置法第四十二条の十
同法第四十二条の四第一項 租税特別措置法第四十二条の四第一項
とする と、旧効力措置法第四十二条の十第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十七条の三の三並びに法人税法」とする
suppl-4241-16/art-22/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-22/par-3
With regard to the application of the provisions of Articles 17-2 through 17-3-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 13 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions of paragraph (1) apply, the words in the middle column of the following table in the provisions of those Articles listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.
Article 17-2, paragraph (2) Article 63 Article 63, Article 42-10, paragraphs (2), (3) and (5) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remain in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force')
Article 17-2, paragraph (13) through Article 42-12-5 through Article 42-12-5 and Article 42-10 of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 42-4, paragraph (1) of that Act Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be replaced with … is deemed to be replaced with …, and the phrase "the Corporation Tax Act" in Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 17-2, paragraphs (2) and (3) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011) and the Corporation Tax Act"
Article 17-2-2, paragraph (2) Article 63 Article 63, Article 42-10, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 17-2-2, paragraph (10) through Article 42-12-5 through Article 42-12-5 and Article 42-10 of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 42-4, paragraph (1) of that Act Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be replaced with … is deemed to be replaced with …, and the phrase "the Corporation Tax Act" in Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 17-2-2, paragraphs (2) and (3) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act"
Article 17-2-3, paragraph (2) Article 63 Article 63, Article 42-10, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 17-2-3, paragraph (10) through Article 42-12-5 through Article 42-12-5 and Article 42-10 of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 42-4, paragraph (1) of that Act Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be replaced with … is deemed to be replaced with …, and the phrase "the Corporation Tax Act" in Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 17-2-3, paragraphs (2) and (3) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act"
Article 17-3, paragraph (1) Article 63 Article 63, Article 42-10, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 17-3, paragraph (6) and Article 42-12-5 and Article 42-12-5 and Article 42-10 of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 42-4, paragraph (1) of that Act Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be replaced with … is deemed to be replaced with …, and the phrase "the Corporation Tax Act" in Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 17-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act"
Article 17-3-2, paragraph (1) Article 63 Article 63, Article 42-10, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 17-3-2, paragraph (5) and Article 42-12-5 and Article 42-12-5 and Article 42-10 of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 42-4, paragraph (1) of that Act Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be replaced with … is deemed to be replaced with …, and the phrase "the Corporation Tax Act" in Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 17-3-2 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act"
Article 17-3-3, paragraph (1) Article 63 Article 63, Article 42-10, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 17-3-3, paragraph (5) and Article 42-12-5 and Article 42-12-5 and Article 42-10 of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 42-4, paragraph (1) of that Act Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be replaced with … is deemed to be replaced with …, and the phrase "the Corporation Tax Act" in Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 17-3-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act"
machine translation, not official
### 第二十三条（法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credits Deducted from the Amount of Corporation Tax
caption: machine translation, not official
suppl-4241-16/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-23
**第一項** 前条第一項の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法（次項において「平成二十六年新租税特別措置法」という。）第四十二条の十三の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 次の各号に掲げる規定 次の各号に掲げる規定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号。以下この条において「改正法」という。）附則第二十二条第一項の規定によりなおその効力を有するものとされる改正法第一条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第四十二条の十第二項又は第三項の規定を含む。以下この条において同じ。）
当該各号に定める金額を 当該各号に定める金額（旧効力措置法第四十二条の十第二項又は第三項の規定にあつては、それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号及び第四項を除き、以下この条において同じ。）を
及び第八項 及び第八項並びに旧効力措置法第四十二条の十第二項、第三項及び第五項
第二項 又は第四十二条の十二の三第三項 若しくは第四十二条の十二の三第三項又は旧効力措置法第四十二条の十第三項
第三項 若しくは第四十二条の十二の三第四項 、第四十二条の十二の三第四項若しくは旧効力措置法第四十二条の十第四項
第四項 第六十八条の十五の七第一項各号 改正法附則第三十四条第一項の規定により読み替えられた第六十八条の十五の七第一項各号
suppl-4241-16/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-23/par-1
With regard to the application of the provisions of Article 42-13 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to in the following paragraph as the "2014 New Act on Special Measures Concerning Taxation") in the case where the provisions of paragraph (1) of the preceding Article apply, the words in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.
paragraph (1) the provisions listed in the following items the provisions listed in the following items (including the provisions of Article 42-10, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012; hereinafter referred to as the "Amending Act" in this Article), which remain in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article)
the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 42-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; the same applies hereinafter in this Article, except in item (iii) and paragraph (4))
and paragraph (8) and paragraph (8), and Article 42-10, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (2) or Article 42-12-3, paragraph (3) or Article 42-12-3, paragraph (3) or Article 42-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (3) or Article 42-12-3, paragraph (4) , Article 42-12-3, paragraph (4) or Article 42-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force
paragraph (4) the items of Article 68-15-7, paragraph (1) the items of Article 68-15-7, paragraph (1) as read with the replacement of terms pursuant to the provisions of Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act
machine translation, not official
**第二項** 前条第一項の規定の適用がある場合で、かつ、所得税法等の一部を改正する法律（平成二十六年法律第十号）第十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「平成二十六年新震災特例法」という。）第十七条の二から第十七条の三の三までの規定の適用がある場合における平成二十六年新租税特別措置法第四十二条の十三の規定の適用については、前項及び平成二十六年新震災特例法第十七条の四第一項の規定にかかわらず、次の表の上欄に掲げる平成二十六年新租税特別措置法第四十二条の十三の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 次の各号に掲げる規定 次の各号に掲げる規定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号。以下この条において「改正法」という。）附則第二十二条第一項の規定によりなおその効力を有するものとされる改正法第一条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第四十二条の十第二項又は第三項の規定、東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この条において「震災特例法」という。）第十七条の二第二項又は第三項の規定、震災特例法第十七条の二の二第二項又は第三項の規定、震災特例法第十七条の二の三第二項又は第三項の規定、震災特例法第十七条の三第一項の規定、震災特例法第十七条の三の二第一項の規定及び震災特例法第十七条の三の三第一項の規定を含む。以下この条において同じ。）
当該各号に定める金額を 当該各号に定める金額（旧効力措置法第四十二条の十第二項又は第三項の規定にあつてはそれぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十七条の二第二項又は第三項の規定にあつてはそれぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十七条の二の二第二項又は第三項の規定にあつてはそれぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十七条の二の三第二項又は第三項の規定にあつてはそれぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十七条の三第一項の規定にあつては同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十七条の三の二第一項の規定にあつては同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十七条の三の三第一項の規定にあつては同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号及び第四項を除き、以下この条において同じ。）を
及び第八項 及び第八項、旧効力措置法第四十二条の十第二項、第三項及び第五項並びに震災特例法第十七条の二第二項及び第三項、第十七条の二の二第二項及び第三項、第十七条の二の三第二項及び第三項並びに第十七条の三から第十七条の三の三まで
第二項 又は第四十二条の十二の三第三項 若しくは第四十二条の十二の三第三項、旧効力措置法第四十二条の十第三項又は震災特例法第十七条の二第三項、第十七条の二の二第三項若しくは第十七条の二の三第三項
第三項 青色申告書 法人税法第二条第三十一号に規定する確定申告書
法人税法第二条第三十二号 同条第三十二号
又は第四十二条の五第四項 若しくは第四十二条の五第四項
若しくは第四十二条の十二の三第四項 、第四十二条の十二の三第四項若しくは旧効力措置法第四十二条の十第四項
該当するものに 該当するもの又は震災特例法第十七条の二第四項、第十七条の二の二第四項若しくは第十七条の二の三第四項の規定を適用したならばこれらの規定に規定する繰越税額控除限度超過額に該当するものに
第四項 青色申告書 法人税法第二条第三十一号に規定する確定申告書
法人税法第二条第三十二号 同条第三十二号
第六十八条の十五の七第一項各号 改正法附則第三十四条第二項の規定により読み替えられた第六十八条の十五の七第一項各号
suppl-4241-16/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-23/par-2
With regard to the application of the provisions of Article 42-13 of the 2014 New Act on Special Measures Concerning Taxation in the case where the provisions of paragraph (1) of the preceding Article apply and where the provisions of Articles 17-2 through 17-3-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 13 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to in this paragraph as the "2014 New Earthquake Special Provisions Act") apply, notwithstanding the provisions of the preceding paragraph and Article 17-4, paragraph (1) of the 2014 New Earthquake Special Provisions Act, the words in the middle column of the following table in the provisions of Article 42-13 of the 2014 New Act on Special Measures Concerning Taxation listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.
paragraph (1) the provisions listed in the following items the provisions listed in the following items (including the provisions of Article 42-10, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012; hereinafter referred to as the "Amending Act" in this Article), which remain in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article), the provisions of Article 17-2, paragraph (2) or (3) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (hereinafter referred to as the "Earthquake Special Provisions Act" in this Article), the provisions of Article 17-2-2, paragraph (2) or (3) of the Earthquake Special Provisions Act, the provisions of Article 17-2-3, paragraph (2) or (3) of the Earthquake Special Provisions Act, the provisions of Article 17-3, paragraph (1) of the Earthquake Special Provisions Act, the provisions of Article 17-3-2, paragraph (1) of the Earthquake Special Provisions Act and the provisions of Article 17-3-3, paragraph (1) of the Earthquake Special Provisions Act; the same applies hereinafter in this Article)
the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 42-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 17-2, paragraph (2) or (3) of the Earthquake Special Provisions Act, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 17-2-2, paragraph (2) or (3) of the Earthquake Special Provisions Act, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 17-2-3, paragraph (2) or (3) of the Earthquake Special Provisions Act, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 17-3, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 17-3-2, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph; and for the provisions of Article 17-3-3, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph; the same applies hereinafter in this Article, except in item (iii) and paragraph (4))
and paragraph (8) and paragraph (8), Article 42-10, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force, and Article 17-2, paragraphs (2) and (3), Article 17-2-2, paragraphs (2) and (3), Article 17-2-3, paragraphs (2) and (3) and Articles 17-3 through 17-3-3 of the Earthquake Special Provisions Act
paragraph (2) or Article 42-12-3, paragraph (3) or Article 42-12-3, paragraph (3), Article 42-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, or Article 17-2, paragraph (3), Article 17-2-2, paragraph (3) or Article 17-2-3, paragraph (3) of the Earthquake Special Provisions Act
paragraph (3) blue return final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act
Article 2, item (xxxii) of the Corporation Tax Act item (xxxii) of that Article
"又は" (or) Article 42-5, paragraph (4) "若しくは" (or, joining a smaller group of alternatives) Article 42-5, paragraph (4)
or Article 42-12-3, paragraph (4) , Article 42-12-3, paragraph (4) or Article 42-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force
those falling under those falling under, or those that would fall under the carried-over excess of the tax credit limit prescribed in Article 17-2, paragraph (4), Article 17-2-2, paragraph (4) or Article 17-2-3, paragraph (4) of the Earthquake Special Provisions Act if those provisions were applied,
paragraph (4) blue return final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act
Article 2, item (xxxii) of the Corporation Tax Act item (xxxii) of that Article
the items of Article 68-15-7, paragraph (1) the items of Article 68-15-7, paragraph (1) as read with the replacement of terms pursuant to the provisions of Article 34, paragraph (2) of the Supplementary Provisions of the Amending Act
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### 第二十四条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4241-16/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24
**第一項** 新租税特別措置法第四十三条第一項（同項の表の第一号に係る部分に限る。）の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び次項において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4241-16/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第四十五条第一項（同項の表の第二号及び第三号に係る部分に限る。）の規定は、法人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4241-16/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24/par-2
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) and (iii) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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**第三項** 旧租税特別措置法第四十五条第一項の表の第三号の第一欄に掲げる地区のうち沖縄振興特別措置法一部改正法附則第三条第四項の規定により指定国際物流拠点産業集積地域（新沖縄振興特別措置法第四十二条第一項の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、新租税特別措置法第四十五条第一項の表の第三号の第一欄に掲げる地区とみなして、同条（同号に係る部分に限る。）の規定を適用する。
suppl-4241-16/art-24/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24/par-3
Areas that, out of the districts listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation, are deemed, pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act, to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of Article 42, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa) are deemed to be districts listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article (limited to the part pertaining to that item) apply.
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**第四項** 旧租税特別措置法第四十六条第一項に規定する経営基盤強化計画につき同項の承認を施行日前に受けた同項に規定する指定中小企業者である法人の有する同項に規定する機械及び装置並びに建物及びその附属設備については、同条の規定は、なおその効力を有する。この場合において、同項中「沖縄振興特別措置法」とあるのは、「沖縄振興特別措置法の一部を改正する法律（平成二十四年法律第十三号）による改正前の沖縄振興特別措置法」とする。
suppl-4241-16/art-24/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24/par-4
With regard to machinery and equipment, and buildings and their associated facilities, prescribed in Article 46, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a corporation that is a designated small and medium sized enterprise prescribed in that paragraph and that obtained, before the Effective Date, the approval referred to in that paragraph for the business foundation strengthening plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "Act on Special Measures for the Promotion and Development of Okinawa" in that paragraph is deemed to be replaced with "Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012)".
machine translation, not official
**第五項** 前項の規定によりなおその効力を有するものとされる旧租税特別措置法第四十六条第一項に規定する機械及び装置並びに建物及びその附属設備については、新租税特別措置法第六十一条の三第四項、第六十四条第六項（同条第九項並びに新租税特別措置法第六十四条の二第十四項及び第六十五条第十項において準用する場合を含む。）、第六十五条の七第七項（同条第十項並びに新租税特別措置法第六十五条の八第十六項、第六十五条の十三第三項及び第五項並びに第六十五条の十四第十五項において準用する場合を含む。）及び第六十七条の四第十二項並びに新震災特例法第十九条第六項（同条第九項及び新震災特例法第二十条第十五項において準用する場合を含む。）の規定は、適用しない。
suppl-4241-16/art-24/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24/par-5
With regard to machinery and equipment, and buildings and their associated facilities, prescribed in Article 46, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph, the provisions of Article 61-3, paragraph (4), Article 64, paragraph (6) (including as applied mutatis mutandis pursuant to paragraph (9) of that Article, Article 64-2, paragraph (14) and Article 65, paragraph (10) of the New Act on Special Measures Concerning Taxation), Article 65-7, paragraph (7) (including as applied mutatis mutandis pursuant to paragraph (10) of that Article, Article 65-8, paragraph (16), Article 65-13, paragraphs (3) and (5) and Article 65-14, paragraph (15) of the New Act on Special Measures Concerning Taxation) and Article 67-4, paragraph (12) of the New Act on Special Measures Concerning Taxation, and Article 19, paragraph (6) of the New Earthquake Special Provisions Act (including as applied mutatis mutandis pursuant to paragraph (9) of that Article and Article 20, paragraph (15) of the New Earthquake Special Provisions Act) do not apply.
machine translation, not official
**第六項** 新租税特別措置法第四十七条の二（第三項第二号に係る部分に限る。）の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。
suppl-4241-16/art-24/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24/par-6
The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (ii)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that a corporation acquires or newly constructs on or after the Effective Date.
machine translation, not official
### 第二十五条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
caption: machine translation, not official
suppl-4241-16/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-25
**第一項** 新租税特別措置法第五十七条の七の規定は、同条第一項に規定する指定会社の平成二十四年七月一日以後に終了する事業年度分の法人税について適用する。
suppl-4241-16/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-25/par-1
The provisions of Article 57-7 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a designated company prescribed in paragraph (1) of that Article ending on or after July 1, 2012.
machine translation, not official
**第二項** 旧租税特別措置法第五十七条の九第一項の社会・地域貢献準備金を積み立てている日本郵政株式会社の附則第一条第十三号に定める日を含む事業年度開始の日前に開始した事業年度の所得の金額の計算については、なお従前の例による。
suppl-4241-16/art-25/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-25/par-2
The provisions then in force continue to govern the calculation of the amount of income for business years that began before the first day of the business year including the date specified in Article 1, item (xiii) of the Supplementary Provisions, of Japan Post Holdings Co., Ltd. which has set aside the social and regional contribution reserve referred to in Article 57-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
**第三項** 日本郵政株式会社が附則第一条第十三号に定める日を含む事業年度開始の日において有する旧租税特別措置法第五十七条の九第一項第二号に規定する社会・地域貢献準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4241-16/art-25/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-25/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-25/par-3
The amount of the social and regional contribution reserve prescribed in Article 57-9, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that Japan Post Holdings Co., Ltd. holds on the first day of the business year including the date specified in Article 1, item (xiii) of the Supplementary Provisions is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
### 第二十六条（沖縄の認定法人の所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction of Income of Certified Corporations in Okinawa
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suppl-4241-16/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26
**第一項** 新租税特別措置法第六十条の規定は、同条第一項の表（以下この条において「新表」という。）の各号の上欄に掲げる法人の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十条第一項の表（以下この条において「旧表」という。）の各号の上欄に掲げる法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4241-16/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-1
The provisions of Article 60 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of corporations listed in the left-hand column of the items of the table in paragraph (1) of that Article (hereinafter referred to in this Article as the "new table"), and the provisions then in force continue to govern corporation tax for business years ending before the Effective Date of corporations listed in the left-hand column of the items of the table in Article 60, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to in this Article as the "former table").
machine translation, not official
**第二項** 施行日前に設立された法人の施行日以後に終了する事業年度における新租税特別措置法第六十条（次項、第五項及び第六項の規定によりみなして適用する場合を含む。）の規定の適用については、同条第一項中「当該各号の上欄に規定する指定の日」とあるのは、「指定等（同表の第一号の上欄に掲げる法人にあつては沖縄振興特別措置法の一部を改正する法律（平成二十四年法律第十三号）による改正前の沖縄振興特別措置法第二十八条第七項の規定による同意をいい、同表の第二号の上欄に掲げる法人にあつては同法第四十二条第一項の規定による指定をいい、同表の第三号の上欄に掲げる法人にあつては同欄に規定する指定をいう。）の日」とする。
suppl-4241-16/art-26/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-2
With regard to the application of the provisions of Article 60 of the New Act on Special Measures Concerning Taxation (including where applied by deeming pursuant to the provisions of the following paragraph, paragraph (5) and paragraph (6)) for business years ending on or after the Effective Date of a corporation established before the Effective Date, the phrase "the date of the designation prescribed in the left-hand column of each of those items" in paragraph (1) of that Article is deemed to be replaced with "the date of the designation, etc. (meaning, for a corporation listed in the left-hand column of item (i) of that table, the consent under the provisions of Article 28, paragraph (7) of the Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012); for a corporation listed in the left-hand column of item (ii) of that table, the designation under the provisions of Article 42, paragraph (1) of that Act; and for a corporation listed in the left-hand column of item (iii) of that table, the designation prescribed in that column)".
machine translation, not official
**第三項** 施行日前に旧表の第一号又は第二号の上欄に規定する認定を受けた法人（施行日以後に新表の第一号又は第二号の上欄に規定する認定を受けた法人を除くものとし、旧表の第二号の上欄に掲げる法人にあっては、沖縄振興特別措置法一部改正法附則第四条第三項の規定により新沖縄振興特別措置法第四十四条第一項の認定を受けたものとみなされるものに限る。）は、これらの法人の施行日以後に終了する事業年度（旧表の第一号の上欄に掲げる法人にあっては、沖縄振興特別措置法一部改正法附則第四条第一項の規定により新沖縄振興特別措置法第三十条第一項の認定を受けたものとみなされる間に終了する事業年度に限る。）において、それぞれ新表の第一号又は第二号の上欄に掲げる法人とみなす。この場合において、新租税特別措置法第六十条第一項中「事業（当該地区以外の地域において行われる当該事業に関連する事業として政令で定める事業を含む。）に係る」とあるのは「事業に係る」と、「百分の四十」とあるのは「百分の三十五」とする。
suppl-4241-16/art-26/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-3
A corporation that has obtained, before the Effective Date, the certification prescribed in the left-hand column of item (i) or (ii) of the former table (excluding a corporation that has obtained, on or after the Effective Date, the certification prescribed in the left-hand column of item (i) or (ii) of the new table, and, for a corporation listed in the left-hand column of item (ii) of the former table, limited to one that is deemed to have obtained the certification referred to in Article 44, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of Article 4, paragraph (3) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act) is deemed to be a corporation listed in the left-hand column of item (i) or (ii) of the new table, respectively, in its business years ending on or after the Effective Date (for a corporation listed in the left-hand column of item (i) of the former table, limited to business years ending during the period in which it is deemed to have obtained the certification referred to in Article 30, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act). In this case, the phrase "pertaining to the business (including businesses specified by Cabinet Order as businesses related to that business that are carried out in areas other than that district)" in Article 60, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "pertaining to the business", and the phrase "40 percent" is deemed to be replaced with "35 percent".
machine translation, not official
**第四項** 施行日前に旧表の第三号の上欄に規定する認定を受けた法人（施行日以後に新表の第三号の上欄に規定する認定を受けた法人を除く。）の施行日以後に終了する事業年度における新租税特別措置法第六十条の規定の適用については、同条第一項中「事業（当該地区以外の地域において行われる当該事業に関連する事業として政令で定める事業を含む。）に係る」とあるのは「事業に係る」と、「百分の四十」とあるのは「百分の三十五」とする。
suppl-4241-16/art-26/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-4
With regard to the application of the provisions of Article 60 of the New Act on Special Measures Concerning Taxation for business years ending on or after the Effective Date of a corporation that has obtained, before the Effective Date, the certification prescribed in the left-hand column of item (iii) of the former table (excluding a corporation that has obtained, on or after the Effective Date, the certification prescribed in the left-hand column of item (iii) of the new table), the phrase "pertaining to the business (including businesses specified by Cabinet Order as businesses related to that business that are carried out in areas other than that district)" in paragraph (1) of that Article is deemed to be replaced with "pertaining to the business", and the phrase "40 percent" is deemed to be replaced with "35 percent".
machine translation, not official
**第五項** 旧表の第一号の中欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第二十九条第一項の規定による指定があった場合には、その指定があった日の前日）までの間は、新表の第一号の中欄に掲げる地区とみなして、新租税特別措置法第六十条（同号に係る部分に限る。）及び第三項の規定を適用する。
suppl-4241-16/art-26/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-5
The districts listed in the middle column of item (i) of the former table are deemed to be districts listed in the middle column of item (i) of the new table during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if a designation has been made under the provisions of Article 29, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa by that day, the day before the date on which that designation was made), and the provisions of Article 60 (limited to the part pertaining to that item) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply.
machine translation, not official
**第六項** 旧表の第二号の中欄に掲げる地区のうち沖縄振興特別措置法一部改正法附則第三条第四項の規定により指定国際物流拠点産業集積地域（新沖縄振興特別措置法第四十二条第一項の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、施行日において新表の第二号の上欄に規定する指定を受けた同号の中欄に掲げる地区とみなして、新租税特別措置法第六十条（同号に係る部分に限る。）及び第三項の規定を適用する。
suppl-4241-16/art-26/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-6
Areas that, out of the districts listed in the middle column of item (ii) of the former table, are deemed, pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act, to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of Article 42, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa) are deemed to be districts listed in the middle column of item (ii) of the new table for which the designation prescribed in the left-hand column of that item was received on the Effective Date, and the provisions of Article 60 (limited to the part pertaining to that item) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply.
machine translation, not official
### 第二十七条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
caption: machine translation, not official
suppl-4241-16/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-27
**第一項** 新租税特別措置法第六十五条の四第一項（第三号に係る部分に限る。）の規定は、法人が平成二十四年一月一日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4241-16/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-27/par-1
The provisions of Article 65-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii)) apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph made by a corporation on or after January 1, 2012, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a corporation before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第九号の下欄に係る部分に限る。）の規定は、法人が平成二十四年一月一日以後に同号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用し、法人が同日前に旧租税特別措置法第六十五条の七第一項の表の第九号の上欄に掲げる資産の譲渡をした場合における同日前に取得をした同号の下欄に掲げる資産又は同日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定並びに法人が同日以後に同号の上欄に掲げる資産の譲渡をする場合における同日前に取得をした同号の下欄に掲げる資産については、なお従前の例による。
suppl-4241-16/art-27/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-27/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-27/par-2
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of item (ix) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets in the case where a corporation transfers assets listed in the left-hand column of that item on or after January 1, 2012 and acquires assets listed in the right-hand column of that item on or after that date, and to the special account or special account during the year referred to in Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern assets listed in the right-hand column of item (ix) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were acquired before that date, or assets listed in that column that are acquired on or after that date, in the case where a corporation transferred assets listed in the left-hand column of that item before that date, and the special account or special account during the year referred to in Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, and assets listed in the right-hand column of that item that were acquired before that date in the case where a corporation transfers assets listed in the left-hand column of that item on or after that date.
machine translation, not official
### 第二十八条（国外支配株主等に係る負債の利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest, etc. on Liabilities Pertaining to Foreign Controlling Shareholders, etc.
caption: machine translation, not official
suppl-4241-16/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-28
**第一項** 新租税特別措置法第六十六条の五第四項の規定は、法人の平成二十五年四月一日以後に開始する事業年度分の法人税について適用する。
suppl-4241-16/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-28/par-1
The provisions of Article 66-5, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2013.
machine translation, not official
### 第二十九条（関連者等に係る純支払利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Net Interest Payments, etc. Pertaining to Related Persons, etc.
caption: machine translation, not official
suppl-4241-16/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-29
**第一項** 新租税特別措置法第六十六条の五の三第三項の規定は、同項に規定する適格合併又は残余財産の確定の日が平成二十五年四月一日以後の日である場合の同項に規定する合併等事業年度以後の各事業年度（同年四月一日以後に開始する各事業年度に限る。）において同条第一項又は第二項の規定を適用する場合について適用する。
suppl-4241-16/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-29/par-1
The provisions of Article 66-5-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply where the provisions of paragraph (1) or (2) of that Article are applied in each business year on or after the business year of the merger, etc. prescribed in paragraph (3) of that Article (limited to each business year beginning on or after April 1, 2013) in the case where the date of the qualified merger or the date of determination of residual assets prescribed in that paragraph is a date on or after April 1, 2013.
machine translation, not official
### 第三十条（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy and Environmental Load
caption: machine translation, not official
suppl-4241-16/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-30
**第一項** 新租税特別措置法第六十八条の十（第一項第一号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十号に定める日以後に取得又は製作若しくは建設をする同項に規定するエネルギー環境負荷低減推進設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十第一項に規定するエネルギー環境負荷低減推進設備等については、なお従前の例による。
suppl-4241-16/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-30/par-1
The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) apply to equipment, etc. for promoting the reduction of energy and environmental load prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before that date.
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第三条第一項の認定を受けたものの附則第一条第十号に定める日から平成二十四年六月三十日までの間における新租税特別措置法第六十八条の十の規定の適用については、同条第一項中「平成二十四年七月一日」とあるのは「電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第一条第三号に掲げる規定の施行の日」と、同項第一号イ中「第三条第二項に規定する認定発電設備に該当するもの」とあるのは「附則第三条第一項の認定に係る発電に係る同項の再生可能エネルギー発電設備」とする。
suppl-4241-16/art-30/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-30/par-2
With regard to the application of the provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (x) of the Supplementary Provisions to June 30, 2012 to a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has obtained the certification referred to in Article 3, paragraph (1) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities, the phrase "July 1, 2012" in paragraph (1) of that Article is deemed to be replaced with "the date on which the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities come into effect", and the phrase "that fall under the category of certified power generation facilities prescribed in Article 3, paragraph (2)" in item (i), (a) of that paragraph is deemed to be replaced with "renewable energy power generation facilities referred to in Article 3, paragraph (1) of the Supplementary Provisions that pertain to the power generation pertaining to the certification referred to in that paragraph".
machine translation, not official
**第三項** 電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第三条第二項の規定により平成二十四年七月一日において同法第六条第一項の規定による認定を受けたものとみなされる前項に規定する認定に係る同法第二条第三項に規定する再生可能エネルギー発電設備は、新租税特別措置法第六十八条の十第一項に規定する指定期間内に取得した同項第一号イに規定する認定発電設備に該当するものとみなして、同条（同号に係る部分に限る。）の規定を適用する。
suppl-4241-16/art-30/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-30/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-30/par-3
Renewable energy power generation facilities prescribed in Article 2, paragraph (3) of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities pertaining to the certification prescribed in the preceding paragraph, for which the certification under the provisions of Article 6, paragraph (1) of that Act is deemed to have been obtained on July 1, 2012 pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act, are deemed to fall under the category of certified power generation facilities prescribed in Article 68-10, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation that have been acquired within the designated period prescribed in paragraph (1) of that Article, and the provisions of that Article (limited to the part pertaining to that item) apply.
machine translation, not official
### 第三十一条（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
caption: machine translation, not official
suppl-4241-16/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-31
**第一項** 新租税特別措置法第六十八条の十一（新租税特別措置法第四十二条の六第一項第一号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をする新租税特別措置法第六十八条の十一第一項に規定する特定機械装置等について適用する。
suppl-4241-16/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-31/par-1
The provisions of Article 68-11 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 42-6, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to specified machinery and equipment, etc. prescribed in Article 68-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date.
machine translation, not official
### 第三十二条（連結法人が沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in Specified Areas of Okinawa
caption: machine translation, not official
suppl-4241-16/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-32
**第一項** 新租税特別措置法第六十八条の十三第一項（新租税特別措置法第四十二条の九第一項の表の第一号から第四号までに係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする新租税特別措置法第六十八条の十三第一項に規定する工業用機械等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十三第一項に規定する工業用機械等については、なお従前の例による。
suppl-4241-16/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-32/par-1
The provisions of Article 68-13, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) through (iv) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-13, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
**第二項** 旧租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第二十八条第一項の規定による指定があった場合には、その指定があった日の前日）までの間は、新租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区とみなして、新租税特別措置法第六十八条の十三（同号に係る部分に限る。）の規定を適用する。
suppl-4241-16/art-32/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-32/par-2
The districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if a designation has been made under the provisions of Article 28, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa by that day, the day before the date on which that designation was made), and the provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply.
machine translation, not official
**第三項** 旧租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区のうち沖縄振興特別措置法一部改正法附則第三条第四項の規定により指定国際物流拠点産業集積地域（新沖縄振興特別措置法第四十二条第一項の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、新租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区とみなして、新租税特別措置法第六十八条の十三（同号に係る部分に限る。）の規定を適用する。
suppl-4241-16/art-32/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-32/par-3
Of the districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, an area that is deemed to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of Article 42, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa) pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act is deemed to be a district listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply.
machine translation, not official
### 第三十三条（沖縄の特定中小連結法人が経営革新設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc.
caption: machine translation, not official
suppl-4241-16/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-33
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、旧租税特別措置法第六十八条の十四第一項の承認経営革新計画に係る承認を施行日前に受けたものが平成二十五年三月三十一日以前に取得又は製作若しくは建設をする同項に規定する経営革新設備等については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とするほか、同条の規定の適用がある場合における地方法人税法の規定の適用に関し必要な事項は、政令で定める。
第一項 平成二十四年三月三十一日 平成二十五年三月三十一日
第二項 法人税の額（この項、次項及び第五項、第六十八条の九、第六十八条の十第二項、第三項及び第五項、第六十八条の十一第二項、第三項及び第五項、前条、次条第二項、第三項及び第五項並びに第六十八条の十五の二並びに法人税法第八十一条の十三から第八十一条の十七までの規定を適用しないで計算した場合の法人税の額とし、国税通則法第二条第四号に規定する附帯税の額を除く 調整前連結税額（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）第十二条の規定による改正後の租税特別措置法（第五項において「新租税特別措置法」という。）第六十八条の九第八項第二号に規定する調整前連結税額をいう
「調整前連結税額」という 同じ
第四項 第四十二条の十第二項 租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（第十項において「旧効力措置法」という。）第四十二条の十第二項
第五項 第六十八条の九第十一項（第六十八条の九の二第七項の規定により読み替えて適用する場合を含む。）、第六十八条の十第五項 新租税特別措置法第六十八条の十第五項
第六十八条の十一第五項、前条第四項、次条第五項 第六十八条の十一第五項、第六十八条の十三第四項、第六十八条の十五の四第五項、第六十八条の十五の五第五項
第十項 第四十二条の十第二項 旧効力措置法第四十二条の十第二項
同法第二条第三十一号 法人税法第二条第三十一号
第四十二条の十第三項 旧効力措置法第四十二条の十第三項
第十一項 第二編第一章の二 第二編第一章の二及び地方法人税法（平成二十六年法律第十一号）
ついては、同法 ついては、法人税法
又は租税特別措置法第六十八条の十四第二項 又は租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項（沖縄の特定中小連結法人が経営革新設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）第六十八条の十四第二項
並びに租税特別措置法第六十八条の十四第二項 並びに旧効力連結措置法第六十八条の十四第二項
とする と、地方法人税法第十五条第一項中「第三号に掲げる金額」とあるのは「第三号に掲げる金額並びに租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第六十八条の十四第三項の規定により同項に規定する調整前連結税額から控除される金額のうち連結親法人又は各連結子法人に帰せられるものとして政令で定める金額の百分の四・四に相当する金額」と、「（同法」とあるのは「（法人税法」とする
第十二項 法人税法 法人税法及び地方法人税法
ついては、同法 ついては、法人税法
「租税特別措置法第六十八条の十四第五項（ 「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項（沖縄の特定中小連結法人が経営革新設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）第六十八条の十四第五項（
租税特別措置法第六十八条の十四第五項」 旧効力連結措置法第六十八条の十四第五項」
及び租税特別措置法第六十八条の十四第五項 及び旧効力連結措置法第六十八条の十四第五項
するほか、同法 、地方法人税法第十五条第一項中「第一号に掲げる金額」とあるのは「第一号に掲げる金額及び租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第六十八条の十四第五項に規定する加算した金額のうち連結親法人又は各連結子法人に帰せられるものとして政令で定める金額の百分の十・三に相当する金額の合計額」と、「（同法」とあるのは「（法人税法」とするほか、法人税法
suppl-4241-16/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-33/par-1
With regard to business innovation equipment, etc. prescribed in Article 68-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, which received before the Effective Date the approval pertaining to the approved business innovation plan referred to in that paragraph acquires, manufactures or constructs on or before March 31, 2013, the provisions of that Article remain in force. In this case, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table, and beyond what is provided for herein, necessary matters concerning the application of the provisions of the Local Corporation Tax Act in the case where the provisions of that Article apply are specified by Cabinet Order.
Paragraph (1) March 31, 2012 March 31, 2013
Paragraph (2) the amount of corporation tax (which is the amount of corporation tax calculated without applying the provisions of this paragraph, the following paragraph and paragraph (5), Article 68-9, Article 68-10, paragraphs (2), (3) and (5), Article 68-11, paragraphs (2), (3) and (5), the preceding Article, paragraphs (2), (3) and (5) of the following Article and Article 68-15-2, and Articles 81-13 through 81-17 of the Corporation Tax Act, and excludes the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes the consolidated tax amount before adjustment (meaning the consolidated tax amount before adjustment prescribed in Article 68-9, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation as amended by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) (referred to as the "New Act on Special Measures Concerning Taxation" in paragraph (5))
referred to as the "consolidated tax amount before adjustment" the same applies
Paragraph (4) Article 42-10, paragraph (2) Article 42-10, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in paragraph (10))
Paragraph (5) Article 68-9, paragraph (11) (including the cases where it is applied with the replacement of terms pursuant to the provisions of Article 68-9-2, paragraph (7)), Article 68-10, paragraph (5) Article 68-10, paragraph (5) of the New Act on Special Measures Concerning Taxation
Article 68-11, paragraph (5), paragraph (4) of the preceding Article, paragraph (5) of the following Article Article 68-11, paragraph (5), Article 68-13, paragraph (4), Article 68-15-4, paragraph (5), Article 68-15-5, paragraph (5)
Paragraph (10) Article 42-10, paragraph (2) Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 2, item (xxxi) of that Act Article 2, item (xxxi) of the Corporation Tax Act
Article 42-10, paragraph (3) Article 42-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (11) Part II, Chapter I-2 Part II, Chapter I-2 and the Local Corporation Tax Act (Act No. 11 of 2014)
with regard to …, that Act with regard to …, the Corporation Tax Act
or Article 68-14, paragraph (2) of the Act on Special Measures Concerning Taxation or Article 68-14, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc.) (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations")
and Article 68-14, paragraph (2) of the Act on Special Measures Concerning Taxation and Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
is deemed to be is deemed to be, and the phrase "the amount listed in item (iii)" in Article 15, paragraph (1) of the Local Corporation Tax Act is deemed to be replaced with "the amount listed in item (iii) and the amount equivalent to 4.4 percent of the amount specified by Cabinet Order as the amount attributable to the consolidated parent corporation or each consolidated subsidiary corporation, out of the amount deducted from the consolidated tax amount before adjustment prescribed in Article 68-14, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act pursuant to the provisions of that paragraph", and the phrase "(that Act" is deemed to be replaced with "(the Corporation Tax Act"
Paragraph (12) the Corporation Tax Act the Corporation Tax Act and the Local Corporation Tax Act
with regard to …, that Act with regard to …, the Corporation Tax Act
"Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxation ( "Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc.) (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations") (
Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxation" Article 68-14, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"
and Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxation and Article 68-14, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
is deemed to be …, and beyond this, that Act is deemed to be …, the phrase "the amount listed in item (i)" in Article 15, paragraph (1) of the Local Corporation Tax Act is deemed to be replaced with "the total of the amount listed in item (i) and the amount equivalent to 10.3 percent of the amount specified by Cabinet Order as the amount attributable to the consolidated parent corporation or each consolidated subsidiary corporation, out of the added amount prescribed in Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "(that Act" is deemed to be replaced with "(the Corporation Tax Act", and beyond this, the Corporation Tax Act
machine translation, not official
**第二項** 前項の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法（以下この項において「平成二十六年新租税特別措置法」という。）第六十八条の九（平成二十六年新租税特別措置法第六十八条の九の二の規定により読み替えて適用する場合を含む。）、第六十八条の十、第六十八条の十一、第六十八条の十三から第六十八条の十五の六まで、第六十八条の六十七及び第六十八条の六十八（平成二十六年新租税特別措置法第六十八条の六十九において準用する場合を含む。）の規定の適用については、平成二十六年新租税特別措置法第六十八条の九第一項、第六十八条の十第二項、第六十八条の十一第七項、第六十八条の十三第一項、第六十八条の十四第二項、第六十八条の十五第二項、第六十八条の十五の二第一項、第六十八条の十五の三第二項及び第六十八条の十五の四第二項中「並びに法人税法」とあるのは「、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第六十八条の十四第二項、第三項及び第五項並びに法人税法」と、平成二十六年新租税特別措置法第六十八条の十五の五第一項中「並びに同法」とあるのは「、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第六十八条の十四第二項、第三項及び第五項並びに法人税法」と、平成二十六年新租税特別措置法第六十八条の十五の六第七項中「並びに法人税法」とあるのは「、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第六十八条の十四第二項、第三項及び第五項並びに法人税法」と、平成二十六年新租税特別措置法第六十八条の六十七第五項第二号中「第六十八条の十五の七まで」とあるのは「第六十八条の十五の七まで並びに租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下この号において「旧効力措置法」という。）第六十八条の十四」と、「とする」とあるのは「と、旧効力措置法第六十八条の十四第二項中「法人税法」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第六十八条の六十七第一項並びに法人税法」とする」と、平成二十六年新租税特別措置法第六十八条の六十八第十一項第二号中「第六十八条の十五の七まで」とあるのは「第六十八条の十五の七まで並びに租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下この号において「旧効力措置法」という。）第六十八条の十四」と、「とする」とあるのは「と、旧効力措置法第六十八条の十四第二項中「法人税法」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第六十八条の六十八並びに法人税法」とする」とする。
suppl-4241-16/art-33/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-33/par-2
With regard to the application of the provisions of Article 68-9 (including the cases where it is applied with the replacement of terms pursuant to the provisions of Article 68-9-2 of the 2014 New Act on Special Measures Concerning Taxation), Article 68-10, Article 68-11, Articles 68-13 through 68-15-6, Article 68-67 and Article 68-68 (including the cases where it is applied mutatis mutandis pursuant to Article 68-69 of the 2014 New Act on Special Measures Concerning Taxation) of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the "2014 New Act on Special Measures Concerning Taxation" in this paragraph) in the case where the provisions of the preceding paragraph apply, the phrase "and the Corporation Tax Act" in Article 68-9, paragraph (1), Article 68-10, paragraph (2), Article 68-11, paragraph (7), Article 68-13, paragraph (1), Article 68-14, paragraph (2), Article 68-15, paragraph (2), Article 68-15-2, paragraph (1), Article 68-15-3, paragraph (2) and Article 68-15-4, paragraph (2) of the 2014 New Act on Special Measures Concerning Taxation is deemed to be replaced with ", Article 68-14, paragraphs (2), (3) and (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remain in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act, and the Corporation Tax Act"; the phrase "and that Act" in Article 68-15-5, paragraph (1) of the 2014 New Act on Special Measures Concerning Taxation is deemed to be replaced with ", Article 68-14, paragraphs (2), (3) and (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remain in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act, and the Corporation Tax Act"; the phrase "and the Corporation Tax Act" in Article 68-15-6, paragraph (7) of the 2014 New Act on Special Measures Concerning Taxation is deemed to be replaced with ", Article 68-14, paragraphs (2), (3) and (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remain in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act, and the Corporation Tax Act"; the phrase "through Article 68-15-7" in Article 68-67, paragraph (5), item (ii) of the 2014 New Act on Special Measures Concerning Taxation is deemed to be replaced with "through Article 68-15-7, and Article 68-14 of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this item)", and the phrase "is deemed to be" is deemed to be replaced with "is deemed to be, and the phrase "the Corporation Tax Act" in Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 68-67, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) and the Corporation Tax Act""; and the phrase "through Article 68-15-7" in Article 68-68, paragraph (11), item (ii) of the 2014 New Act on Special Measures Concerning Taxation is deemed to be replaced with "through Article 68-15-7, and Article 68-14 of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this item)", and the phrase "is deemed to be" is deemed to be replaced with "is deemed to be, and the phrase "the Corporation Tax Act" in Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 68-68 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) and the Corporation Tax Act"".
machine translation, not official
**第三項** 第一項の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第二十五条の二から第二十五条の三の三までの規定の適用については、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第二十五条の二第二項 第六十八条の六十九 第六十八条の六十九、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下「旧効力措置法」という。）第六十八条の十四第二項、第三項及び第五項
第二十五条の二第十四項 第六十八条の十五の六まで 第六十八条の十五の六まで並びに旧効力措置法第六十八条の十四
同法第六十八条の九第一項 租税特別措置法第六十八条の九第一項
とする と、旧効力措置法第六十八条の十四第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第二十五条の二第二項及び第三項並びに法人税法」とする
第二十五条の二の二第二項 第六十八条の六十九 第六十八条の六十九、旧効力措置法第六十八条の十四第二項、第三項及び第五項
第二十五条の二の二第十項 第六十八条の十五の六まで 第六十八条の十五の六まで並びに旧効力措置法第六十八条の十四
同法第六十八条の九第一項 租税特別措置法第六十八条の九第一項
とする と、旧効力措置法第六十八条の十四第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第二十五条の二の二第二項及び第三項並びに法人税法」とする
第二十五条の二の三第二項 第六十八条の六十九 第六十八条の六十九、旧効力措置法第六十八条の十四第二項、第三項及び第五項
第二十五条の二の三第十項 第六十八条の十五の六まで 第六十八条の十五の六まで並びに旧効力措置法第六十八条の十四
同法第六十八条の九第一項 租税特別措置法第六十八条の九第一項
とする と、旧効力措置法第六十八条の十四第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第二十五条の二の三第二項及び第三項並びに法人税法」とする
第二十五条の三第一項 第六十八条の六十九 第六十八条の六十九、旧効力措置法第六十八条の十四第二項、第三項及び第五項
第二十五条の三第六項 及び第六十八条の十五の六 及び第六十八条の十五の六並びに旧効力措置法第六十八条の十四
同法第六十八条の九第一項 租税特別措置法第六十八条の九第一項
とする と、旧効力措置法第六十八条の十四第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第二十五条の三並びに法人税法」とする
第二十五条の三の二第一項 第六十八条の六十九 第六十八条の六十九、旧効力措置法第六十八条の十四第二項、第三項及び第五項
第二十五条の三の二第五項 及び第六十八条の十五の六 及び第六十八条の十五の六並びに旧効力措置法第六十八条の十四
同法第六十八条の九第一項 租税特別措置法第六十八条の九第一項
とする と、旧効力措置法第六十八条の十四第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第二十五条の三の二並びに法人税法」とする
第二十五条の三の三第一項 第六十八条の六十九 第六十八条の六十九、旧効力措置法第六十八条の十四第二項、第三項及び第五項
第二十五条の三の三第五項 及び第六十八条の十五の六 及び第六十八条の十五の六並びに旧効力措置法第六十八条の十四
同法第六十八条の九第一項 租税特別措置法第六十八条の九第一項
とする と、旧効力措置法第六十八条の十四第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第二十五条の三の三並びに法人税法」とする
suppl-4241-16/art-33/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-33/par-3
With regard to the application of the provisions of Articles 25-2 through 25-3-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 13 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions of paragraph (1) apply, the terms listed in the middle column of the following table in those provisions listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Article 25-2, paragraph (2) Article 68-69 Article 68-69, Article 68-14, paragraphs (2), (3) and (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remain in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force")
Article 25-2, paragraph (14) through Article 68-15-6 through Article 68-15-6 and Article 68-14 of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-9, paragraph (1) of that Act Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be is deemed to be, and the phrase "the Corporation Tax Act" in Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 25-2, paragraphs (2) and (3) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011) and the Corporation Tax Act"
Article 25-2-2, paragraph (2) Article 68-69 Article 68-69, Article 68-14, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 25-2-2, paragraph (10) through Article 68-15-6 through Article 68-15-6 and Article 68-14 of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-9, paragraph (1) of that Act Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be is deemed to be, and the phrase "the Corporation Tax Act" in Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 25-2-2, paragraphs (2) and (3) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act"
Article 25-2-3, paragraph (2) Article 68-69 Article 68-69, Article 68-14, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 25-2-3, paragraph (10) through Article 68-15-6 through Article 68-15-6 and Article 68-14 of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-9, paragraph (1) of that Act Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be is deemed to be, and the phrase "the Corporation Tax Act" in Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 25-2-3, paragraphs (2) and (3) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act"
Article 25-3, paragraph (1) Article 68-69 Article 68-69, Article 68-14, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 25-3, paragraph (6) and Article 68-15-6 and Article 68-15-6, and Article 68-14 of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-9, paragraph (1) of that Act Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be is deemed to be, and the phrase "the Corporation Tax Act" in Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 25-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act"
Article 25-3-2, paragraph (1) Article 68-69 Article 68-69, Article 68-14, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 25-3-2, paragraph (5) and Article 68-15-6 and Article 68-15-6, and Article 68-14 of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-9, paragraph (1) of that Act Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be is deemed to be, and the phrase "the Corporation Tax Act" in Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 25-3-2 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act"
Article 25-3-3, paragraph (1) Article 68-69 Article 68-69, Article 68-14, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 25-3-3, paragraph (5) and Article 68-15-6 and Article 68-15-6, and Article 68-14 of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-9, paragraph (1) of that Act Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be is deemed to be, and the phrase "the Corporation Tax Act" in Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 25-3-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act"
machine translation, not official
### 第三十四条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Special Deduction Amount to Be Deducted from the Amount of Corporation Tax of a Consolidated Corporation
caption: machine translation, not official
suppl-4241-16/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-34
**第一項** 前条第一項の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法（次項において「平成二十六年新租税特別措置法」という。）第六十八条の十五の七の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 次の各号に掲げる規定 次の各号に掲げる規定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号。以下この条において「改正法」という。）附則第三十三条第一項の規定によりなおその効力を有するものとされる改正法第一条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の十四第二項又は第三項の規定を含む。以下この条において同じ。）
当該各号に定める金額を 当該各号に定める金額（旧効力措置法第六十八条の十四第二項又は第三項の規定にあつては、それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額とする。第三号及び第四項を除き、以下この条において同じ。）を
及び第八項 及び第八項並びに旧効力措置法第六十八条の十四第二項、第三項及び第五項
第二項 又は第六十八条の十五の四第三項 若しくは第六十八条の十五の四第三項又は旧効力措置法第六十八条の十四第三項
第三項 若しくは第六十八条の十五の四第四項 、第六十八条の十五の四第四項若しくは旧効力措置法第六十八条の十四第四項
第四項 第四十二条の十三第一項各号 改正法附則第二十三条第一項の規定により読み替えられた第四十二条の十三第一項各号
suppl-4241-16/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-34/par-1
With regard to the application of the provisions of Article 68-15-7 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to as the "2014 New Act on Special Measures Concerning Taxation" in the following paragraph) in the case where the provisions of paragraph (1) of the preceding Article apply, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Paragraph (1) the provisions listed in the following items the provisions listed in the following items (including the provisions of Article 68-14, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012; hereinafter referred to as the "Amending Act" in this Article), which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article)
the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 68-14, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, respectively; except in item (iii) and paragraph (4), the same applies hereinafter in this Article)
and paragraph (8) and paragraph (8), and Article 68-14, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (2) or Article 68-15-4, paragraph (3) or Article 68-15-4, paragraph (3), or Article 68-14, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (3) or Article 68-15-4, paragraph (4) , Article 68-15-4, paragraph (4) or Article 68-14, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (4) each item of Article 42-13, paragraph (1) each item of Article 42-13, paragraph (1) as replaced pursuant to the provisions of Article 23, paragraph (1) of the Supplementary Provisions of the Amending Act
machine translation, not official
**第二項** 前条第一項の規定の適用がある場合で、かつ、所得税法等の一部を改正する法律（平成二十六年法律第十号）第十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「平成二十六年新震災特例法」という。）第二十五条の二から第二十五条の三の三までの規定の適用がある場合における平成二十六年新租税特別措置法第六十八条の十五の七の規定の適用については、前項及び平成二十六年新震災特例法第二十五条の四第一項の規定にかかわらず、次の表の上欄に掲げる平成二十六年新租税特別措置法第六十八条の十五の七の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 次の各号に掲げる規定 次の各号に掲げる規定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号。以下この条において「改正法」という。）附則第三十三条第一項の規定によりなおその効力を有するものとされる改正法第一条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の十四第二項又は第三項の規定、東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この条において「震災特例法」という。）第二十五条の二第二項又は第三項の規定、震災特例法第二十五条の二の二第二項又は第三項の規定、震災特例法第二十五条の二の三第二項又は第三項の規定、震災特例法第二十五条の三第一項の規定、震災特例法第二十五条の三の二第一項の規定及び震災特例法第二十五条の三の三第一項の規定を含む。以下この条において同じ。）
当該各号に定める金額を 当該各号に定める金額（旧効力措置法第六十八条の十四第二項又は第三項の規定にあつてはそれぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額とし、震災特例法第二十五条の二第二項又は第三項の規定にあつてはそれぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額とし、震災特例法第二十五条の二の二第二項又は第三項の規定にあつてはそれぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額とし、震災特例法第二十五条の二の三第二項又は第三項の規定にあつてはそれぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額とし、震災特例法第二十五条の三第一項の規定にあつては同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第二十五条の三の二第一項の規定にあつては同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第二十五条の三の三第一項の規定にあつては同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号及び第四項を除き、以下この条において同じ。）を
及び第八項 及び第八項、旧効力措置法第六十八条の十四第二項、第三項及び第五項並びに震災特例法第二十五条の二第二項及び第三項、第二十五条の二の二第二項及び第三項、第二十五条の二の三第二項及び第三項並びに第二十五条の三から第二十五条の三の三まで
第二項 又は第六十八条の十五の四第三項 若しくは第六十八条の十五の四第三項、旧効力措置法第六十八条の十四第三項又は震災特例法第二十五条の二第三項、第二十五条の二の二第三項若しくは第二十五条の二の三第三項
第三項 又は第六十八条の十第四項 若しくは第六十八条の十第四項
若しくは第六十八条の十五の四第四項 、第六十八条の十五の四第四項若しくは旧効力措置法第六十八条の十四第四項
該当するものに 該当するもの又は震災特例法第二十五条の二第四項、第二十五条の二の二第四項若しくは第二十五条の二の三第四項の規定を適用したならばこれらの規定に規定する繰越税額控除限度超過額に該当するものに
第四項 第四十二条の十三第一項各号 改正法附則第二十三条第二項の規定により読み替えられた第四十二条の十三第一項各号
suppl-4241-16/art-34/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-34/par-2
With regard to the application of the provisions of Article 68-15-7 of the 2014 New Act on Special Measures Concerning Taxation in the case where the provisions of paragraph (1) of the preceding Article apply and the provisions of Articles 25-2 through 25-3-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 13 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the "2014 New Earthquake Special Provisions Act" in this paragraph) also apply, notwithstanding the provisions of the preceding paragraph and Article 25-4, paragraph (1) of the 2014 New Earthquake Special Provisions Act, the terms listed in the middle column of the following table in the provisions of Article 68-15-7 of the 2014 New Act on Special Measures Concerning Taxation listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Paragraph (1) the provisions listed in the following items the provisions listed in the following items (including the provisions of Article 68-14, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012; hereinafter referred to as the "Amending Act" in this Article), which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article), the provisions of Article 25-2, paragraph (2) or (3) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (hereinafter referred to as the "Earthquake Special Provisions Act" in this Article), the provisions of Article 25-2-2, paragraph (2) or (3) of the Earthquake Special Provisions Act, the provisions of Article 25-2-3, paragraph (2) or (3) of the Earthquake Special Provisions Act, the provisions of Article 25-3, paragraph (1) of the Earthquake Special Provisions Act, the provisions of Article 25-3-2, paragraph (1) of the Earthquake Special Provisions Act and the provisions of Article 25-3-3, paragraph (1) of the Earthquake Special Provisions Act; the same applies hereinafter in this Article)
the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 68-14, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, respectively; for the provisions of Article 25-2, paragraph (2) or (3) of the Earthquake Special Provisions Act, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, respectively; for the provisions of Article 25-2-2, paragraph (2) or (3) of the Earthquake Special Provisions Act, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, respectively; for the provisions of Article 25-2-3, paragraph (2) or (3) of the Earthquake Special Provisions Act, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, respectively; for the provisions of Article 25-3, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even by the deduction under that paragraph; for the provisions of Article 25-3-2, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even by the deduction under that paragraph; and for the provisions of Article 25-3-3, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even by the deduction under that paragraph; except in item (iii) and paragraph (4), the same applies hereinafter in this Article)
and paragraph (8) and paragraph (8), Article 68-14, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force, and Article 25-2, paragraphs (2) and (3), Article 25-2-2, paragraphs (2) and (3), Article 25-2-3, paragraphs (2) and (3), and Articles 25-3 through 25-3-3 of the Earthquake Special Provisions Act
Paragraph (2) or Article 68-15-4, paragraph (3) or Article 68-15-4, paragraph (3), Article 68-14, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, or Article 25-2, paragraph (3), Article 25-2-2, paragraph (3) or Article 25-2-3, paragraph (3) of the Earthquake Special Provisions Act
Paragraph (3) "又は" (or) Article 68-10, paragraph (4) "若しくは" (or, joining a smaller group of alternatives) Article 68-10, paragraph (4)
or Article 68-15-4, paragraph (4) , Article 68-15-4, paragraph (4) or Article 68-14, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force
falls under falls under, or that would fall under the carried-over excess of the tax credit limit prescribed in Article 25-2, paragraph (4), Article 25-2-2, paragraph (4) or Article 25-2-3, paragraph (4) of the Earthquake Special Provisions Act if those provisions were applied,
Paragraph (4) each item of Article 42-13, paragraph (1) each item of Article 42-13, paragraph (1) as replaced pursuant to the provisions of Article 23, paragraph (2) of the Supplementary Provisions of the Amending Act
machine translation, not official
### 第三十五条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Consolidated Corporations
caption: machine translation, not official
suppl-4241-16/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35
**第一項** 新租税特別措置法第六十八条の十六第一項（同項の表の第一号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び次項において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十六第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4241-16/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35/par-1
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の二十七第一項（新租税特別措置法第四十五条第一項の表の第二号及び第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする新租税特別措置法第六十八条の二十七第一項に規定する工業用機械等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十七第一項に規定する工業用機械等については、なお従前の例による。
suppl-4241-16/art-35/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35/par-2
The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of before the Effective Date.
machine translation, not official
**第三項** 旧租税特別措置法第四十五条第一項の表の第三号の第一欄に掲げる地区のうち沖縄振興特別措置法一部改正法附則第三条第四項の規定により指定国際物流拠点産業集積地域（新沖縄振興特別措置法第四十二条第一項の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、新租税特別措置法第四十五条第一項の表の第三号の第一欄に掲げる地区とみなして、新租税特別措置法第六十八条の二十七（同号に係る部分に限る。）の規定を適用する。
suppl-4241-16/art-35/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35/par-3
Of the districts listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation, an area that is deemed to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of Article 42, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa) pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act is deemed to be a district listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply.
machine translation, not official
**第四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、旧租税特別措置法第六十八条の三十第一項に規定する経営基盤強化計画につき同項の承認を施行日前に受けた同項に規定する指定中小企業者であるものの有する同項に規定する機械及び装置並びに建物及びその附属設備については、同条の規定は、なおその効力を有する。この場合において、同項中「沖縄振興特別措置法」とあるのは、「沖縄振興特別措置法の一部を改正する法律（平成二十四年法律第十三号）による改正前の沖縄振興特別措置法」とする。
suppl-4241-16/art-35/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35/par-4
With regard to machinery and equipment, and buildings and their associated facilities, prescribed in Article 68-30, paragraph (1) of the Former Act on Special Measures Concerning Taxation, held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is a designated small and medium sized enterprise prescribed in that paragraph which received before the Effective Date the approval referred to in that paragraph for a business foundation strengthening plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "the Act on Special Measures for the Promotion and Development of Okinawa" in that paragraph is deemed to be replaced with "the Act on Special Measures for the Promotion and Development of Okinawa before the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012)".
machine translation, not official
**第五項** 前項の規定によりなおその効力を有するものとされる旧租税特別措置法第六十八条の三十第一項に規定する機械及び装置並びに建物及びその附属設備については、新租税特別措置法第六十八条の六十五第四項、第六十八条の七十第五項（同条第八項並びに新租税特別措置法第六十八条の七十一第十五項及び第六十八条の七十二第十項において準用する場合を含む。）、第六十八条の七十八第七項（同条第十項並びに新租税特別措置法第六十八条の七十九第十七項、第六十八条の八十四第三項及び第五項並びに第六十八条の八十五第十六項において準用する場合を含む。）及び第六十八条の百二第十三項並びに新震災特例法第二十七条第六項（同条第九項及び新震災特例法第二十八条第十六項において準用する場合を含む。）の規定は、適用しない。
suppl-4241-16/art-35/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35/par-5
The provisions of Article 68-65, paragraph (4), Article 68-70, paragraph (5) (including the cases where it is applied mutatis mutandis pursuant to paragraph (8) of that Article, Article 68-71, paragraph (15) and Article 68-72, paragraph (10) of the New Act on Special Measures Concerning Taxation), Article 68-78, paragraph (7) (including the cases where it is applied mutatis mutandis pursuant to paragraph (10) of that Article, Article 68-79, paragraph (17), Article 68-84, paragraphs (3) and (5) and Article 68-85, paragraph (16) of the New Act on Special Measures Concerning Taxation) and Article 68-102, paragraph (13) of the New Act on Special Measures Concerning Taxation, and Article 27, paragraph (6) of the New Earthquake Special Provisions Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (9) of that Article and Article 28, paragraph (16) of the New Earthquake Special Provisions Act) do not apply to machinery and equipment, and buildings and their associated facilities, prescribed in Article 68-30, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の三十五（第三項第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。
suppl-4241-16/art-35/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35/par-6
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (ii)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.
machine translation, not official
### 第三十六条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations
caption: machine translation, not official
suppl-4241-16/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-36
**第一項** 新租税特別措置法第六十八条の五十七の規定は、同条第一項に規定する指定会社の平成二十四年七月一日以後に終了する連結事業年度分の法人税について適用する。
suppl-4241-16/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-36/par-1
The provisions of Article 68-57 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a designated company prescribed in paragraph (1) of that Article ending on or after July 1, 2012.
machine translation, not official
**第二項** 旧租税特別措置法第六十八条の五十八の二第一項の社会・地域貢献準備金を積み立てている連結親法人である日本郵政株式会社の附則第一条第十三号に定める日を含む連結事業年度開始の日前に開始した連結事業年度の連結所得の金額の計算については、なお従前の例による。
suppl-4241-16/art-36/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-36/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-36/par-2
The provisions then in force continue to govern the calculation of the amount of consolidated income for a consolidated business year beginning before the first day of the consolidated business year that includes the date specified in Article 1, item (xiii) of the Supplementary Provisions, of Japan Post Holdings Co., Ltd., a consolidated parent corporation that has set aside the reserve for social and regional contribution referred to in Article 68-58-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
**第三項** 連結親法人である日本郵政株式会社が附則第一条第十三号に定める日を含む連結事業年度開始の日において有する旧租税特別措置法第六十八条の五十八の二第一項第二号に規定する社会・地域貢献準備金の金額は、当該連結事業年度の連結所得の金額の計算上、益金の額に算入する。
suppl-4241-16/art-36/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-36/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-36/par-3
The amount of the reserve for social and regional contribution prescribed in Article 68-58-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that Japan Post Holdings Co., Ltd., a consolidated parent corporation, holds on the first day of the consolidated business year that includes the date specified in Article 1, item (xiii) of the Supplementary Provisions is included in gross profit in calculating the amount of consolidated income for that consolidated business year.
machine translation, not official
### 第三十七条（沖縄の認定法人の連結所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction of Consolidated Income of Certified Corporations in Okinawa
caption: machine translation, not official
suppl-4241-16/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-37
**第一項** 新租税特別措置法第六十八条の六十三の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、同条第一項の表（以下この条において「新表」という。）の各号の上欄に掲げる連結法人に該当するものの施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、旧租税特別措置法第六十八条の六十三第一項の表（以下この条において「旧表」という。）の各号の上欄に掲げる連結法人に該当するものの施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4241-16/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-37/par-1
The provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that falls under a consolidated corporation listed in the left-hand column of any item of the table in paragraph (1) of that Article (hereinafter referred to as the "new table" in this Article), and the provisions then in force continue to govern corporation tax for consolidated business years that ended before the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that falls under a consolidated corporation listed in the left-hand column of any item of the table in Article 68-63, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as the "former table" in this Article).
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日前に設立されたものの施行日以後に終了する連結事業年度における新租税特別措置法第六十八条の六十三（次項、第五項及び第六項の規定によりみなして適用する場合を含む。）の規定の適用については、同条第一項中「当該各号の上欄に規定する指定の日」とあるのは、「指定等（同表の第一号の上欄に掲げる連結法人にあつては沖縄振興特別措置法の一部を改正する法律（平成二十四年法律第十三号）による改正前の沖縄振興特別措置法第二十八条第七項の規定による同意をいい、同表の第二号の上欄に掲げる連結法人にあつては同法第四十二条第一項の規定による指定をいい、同表の第三号の上欄に掲げる連結法人にあつては同欄に規定する指定をいう。）の日」とする。
suppl-4241-16/art-37/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-37/par-2
With regard to the application of the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (including the cases where they are deemed to apply pursuant to the provisions of the following paragraph, paragraph (5) and paragraph (6)) in a consolidated business year ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that was incorporated before the Effective Date, the phrase "the date of the designation prescribed in the left-hand column of each of those items" in paragraph (1) of that Article is deemed to be replaced with "the date of the designation, etc. (meaning, for a consolidated corporation listed in the left-hand column of item (i) of that table, the consent under the provisions of Article 28, paragraph (7) of the Act on Special Measures for the Promotion and Development of Okinawa before the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012); for a consolidated corporation listed in the left-hand column of item (ii) of that table, the designation under the provisions of Article 42, paragraph (1) of that Act; and for a consolidated corporation listed in the left-hand column of item (iii) of that table, the designation prescribed in that column)".
machine translation, not official
**第三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日前に旧表の第一号又は第二号の上欄に規定する認定を受けたもの（施行日以後に新表の第一号又は第二号の上欄に規定する認定を受けたものを除くものとし、旧表の第二号の上欄に掲げる連結法人にあっては、沖縄振興特別措置法一部改正法附則第四条第三項の規定により新沖縄振興特別措置法第四十四条第一項の認定を受けたものとみなされるものに限る。）は、これらの連結親法人又はその連結子法人の施行日以後に終了する連結事業年度（旧表の第一号の上欄に掲げる連結法人にあっては、沖縄振興特別措置法一部改正法附則第四条第一項の規定により新沖縄振興特別措置法第三十条第一項の認定を受けたものとみなされる間に終了する連結事業年度に限る。）において、それぞれ新表の第一号又は第二号の上欄に掲げる連結法人とみなす。この場合において、新租税特別措置法第六十八条の六十三第一項中「事業（当該地区以外の地域において行われる当該事業に関連する事業として政令で定める事業を含む。）に係る」とあるのは「事業に係る」と、「百分の四十」とあるのは「百分の三十五」とする。
suppl-4241-16/art-37/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-37/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-37/par-3
A consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received before the Effective Date the certification prescribed in the left-hand column of item (i) or (ii) of the former table (excluding one that received on or after the Effective Date the certification prescribed in the left-hand column of item (i) or (ii) of the new table, and, for a consolidated corporation listed in the left-hand column of item (ii) of the former table, limited to one that is deemed to have received the certification referred to in Article 44, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of Article 4, paragraph (3) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act) is deemed to be a consolidated corporation listed in the left-hand column of item (i) or (ii) of the new table, respectively, in a consolidated business year of that consolidated parent corporation or its consolidated subsidiary corporation ending on or after the Effective Date (for a consolidated corporation listed in the left-hand column of item (i) of the former table, limited to a consolidated business year ending during the period in which it is deemed to have received the certification referred to in Article 30, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act). In this case, the phrase "pertaining to the business (including a business specified by Cabinet Order as a business related to that business that is conducted in an area outside that district)" in Article 68-63, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "pertaining to the business", and the phrase "40 percent" is deemed to be replaced with "35 percent".
machine translation, not official
**第四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日前に旧表の第三号の上欄に規定する認定を受けたもの（施行日以後に新表の第三号の上欄に規定する認定を受けたものを除く。）の施行日以後に終了する連結事業年度における新租税特別措置法第六十八条の六十三の規定の適用については、同条第一項中「事業（当該地区以外の地域において行われる当該事業に関連する事業として政令で定める事業を含む。）に係る」とあるのは「事業に係る」と、「百分の四十」とあるのは「百分の三十五」とする。
suppl-4241-16/art-37/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-37/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-37/par-4
With regard to the application of the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation in a consolidated business year ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received before the Effective Date the certification prescribed in the left-hand column of item (iii) of the former table (excluding one that received on or after the Effective Date the certification prescribed in the left-hand column of item (iii) of the new table), the phrase "pertaining to the business (including a business specified by Cabinet Order as a business related to that business that is conducted in an area outside that district)" in paragraph (1) of that Article is deemed to be replaced with "pertaining to the business", and the phrase "40 percent" is deemed to be replaced with "35 percent".
machine translation, not official
**第五項** 旧表の第一号の中欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第二十九条第一項の規定による指定があった場合には、その指定があった日の前日）までの間は、新表の第一号の中欄に掲げる地区とみなして、新租税特別措置法第六十八条の六十三（同号に係る部分に限る。）及び第三項の規定を適用する。
suppl-4241-16/art-37/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-37/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-37/par-5
During the period from the Effective Date to the day on which six months have elapsed from the Effective Date (or, if a designation under the provisions of Article 29, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been made by that day, the day before the day on which that designation was made), a district listed in the middle column of item (i) of the former table is deemed to be a district listed in the middle column of item (i) of the new table, and the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) and paragraph (3) apply.
machine translation, not official
**第六項** 旧表の第二号の中欄に掲げる地区のうち沖縄振興特別措置法一部改正法附則第三条第四項の規定により指定国際物流拠点産業集積地域（新沖縄振興特別措置法第四十二条第一項の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、施行日において新表の第二号の上欄に規定する指定を受けた同号の中欄に掲げる地区とみなして、新租税特別措置法第六十八条の六十三（同号に係る部分に限る。）及び第三項の規定を適用する。
suppl-4241-16/art-37/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-37/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-37/par-6
Of the districts listed in the middle column of item (ii) of the former table, an area that is deemed to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of Article 42, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa) pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act is deemed to be a district listed in the middle column of item (ii) of the new table that has received, on the Effective Date, the designation prescribed in the left-hand column of that item, and the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) and paragraph (3) apply.
machine translation, not official
### 第三十八条（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Consolidated Corporations
caption: machine translation, not official
suppl-4241-16/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-38
**第一項** 新租税特別措置法第六十八条の七十五第一項（新租税特別措置法第六十五条の四第一項第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十四年一月一日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4241-16/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-38/par-1
The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after January 1, 2012, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before that date.
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**第二項** 新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第九号の下欄に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十四年一月一日以後に同号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に旧租税特別措置法第六十八条の七十八第一項の表の第九号の上欄に掲げる資産の譲渡をした場合における同日前に取得をした同号の下欄に掲げる資産又は同日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定並びに連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日以後に同号の上欄に掲げる資産の譲渡をする場合における同日前に取得をした同号の下欄に掲げる資産については、なお従前の例による。
suppl-4241-16/art-38/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-38/par-2
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the right-hand column of item (ix) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of that item, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of that item on or after January 1, 2012 and acquires the assets listed in the right-hand column of that item on or after that date, and to the special account or special account during the year referred to in Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern assets listed in the right-hand column of item (ix) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were acquired before that date or are acquired on or after that date in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transferred assets listed in the left-hand column of that item before that date, and the special account or special account during the year referred to in Article 68-79, paragraph (1) or (3) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as assets listed in the right-hand column of that item that were acquired before that date in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of that item on or after that date.
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### 第三十九条（連結法人の国外支配株主等に係る負債の利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Interest on Liabilities Payable to a Consolidated Corporation's Foreign Controlling Shareholders
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suppl-4241-16/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-39
**第一項** 新租税特別措置法第六十八条の八十九第四項の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。次条において同じ。）が平成二十五年四月一日以後に開始する連結事業年度分の法人税について適用する。
suppl-4241-16/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-39/par-1
The provisions of Article 68-89, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a consolidated business year for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies in the following Article) of a consolidated corporation begins on or after April 1, 2013.
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### 第四十条（連結法人の関連者等に係る純支払利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Net Interest Payments, etc. of Consolidated Corporations Pertaining to Related Persons, etc.
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suppl-4241-16/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-40
**第一項** 新租税特別措置法第六十八条の八十九の二第一項の規定は、連結法人の連結親法人事業年度が平成二十五年四月一日以後に開始する連結事業年度分の法人税について適用する。
suppl-4241-16/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-40/par-1
The provisions of Article 68-89-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a consolidated business year for which the consolidated parent corporation business year of a consolidated corporation begins on or after April 1, 2013.
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**第二項** 新租税特別措置法第六十八条の八十九の三第三項（第二号及び第三号に係る部分に限る。）の規定は、同項第二号に規定する適格合併若しくは同項第三号に規定する合併の日が平成二十五年四月一日以後の日である場合の当該適格合併若しくは当該合併の日を含む同項の連結法人の連結事業年度以後の各連結事業年度（連結親法人事業年度が同年四月一日以後に開始する各連結事業年度に限る。）又は同項第二号若しくは第三号に規定する残余財産の確定の日が同年四月一日以後の日である場合の当該残余財産の確定の日の翌日を含む同項の連結法人の連結事業年度以後の各連結事業年度（連結親法人事業年度が同年四月一日以後に開始する各連結事業年度に限る。）において同条第一項又は第二項の規定を適用する場合について適用する。
suppl-4241-16/art-40/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-40/par-2
The provisions of Article 68-89-3, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (iii)) apply in the case where the provisions of paragraph (1) or (2) of that Article are applied in each consolidated business year on or after the consolidated business year of the consolidated corporation referred to in that paragraph that includes the date of the qualified merger prescribed in item (ii) of that paragraph or of the merger prescribed in item (iii) of that paragraph, if that date is on or after April 1, 2013 (limited to each consolidated business year for which the consolidated parent corporation business year begins on or after April 1 of that year), or in each consolidated business year on or after the consolidated business year of the consolidated corporation referred to in that paragraph that includes the day following the date of determination of the residual assets prescribed in item (ii) or (iii) of that paragraph, if that date of determination is on or after April 1 of that year (limited to each consolidated business year for which the consolidated parent corporation business year begins on or after April 1 of that year).
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### 第四十一条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4241-16/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41
**第一項** 新租税特別措置法第六十九条の五、第七十条の六の四又は第七十条の八の二の規定は、施行日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得をする山林（立木又は土地若しくは土地の上に存する権利をいう。以下この条において同じ。）に係る相続税について適用する。
suppl-4241-16/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-1
The provisions of Article 69-5, Article 70-6-4 or Article 70-8-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to forest (meaning standing trees, or land or rights existing on land; the same applies hereinafter in this Article) acquired on or after the Effective Date through inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter).
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**第二項** この法律の施行前に森林法の一部を改正する法律（平成二十三年法律第二十号）による改正前の森林法（昭和二十六年法律第二百四十九号。以下この項及び次項において「旧森林法」という。）第十一条第四項（旧森林法第十二条第三項において読み替えて準用する場合を含む。）の認定を受けた旧森林法第十一条第四項の森林施業計画が定められている区域内に存する山林に係る相続税については、旧租税特別措置法第六十九条の五又は第七十条の八の二の規定は、当該森林施業計画の期間（当該認定に係る旧森林法第十一条第一項に規定する五年を一期とする期間をいう。次項において同じ。）中は、なおその効力を有する。
suppl-4241-16/art-41/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-2
With regard to inheritance tax pertaining to forest existing within the area for which a forest operation plan referred to in Article 11, paragraph (4) of the Former Forest Act has been established, which received before the enforcement of this Act the certification referred to in Article 11, paragraph (4) of the Forest Act (Act No. 249 of 1951) before the amendment by the Act Partially Amending the Forest Act (Act No. 20 of 2011) (hereinafter referred to as the "Former Forest Act" in this paragraph and the following paragraph) (including the cases where it is applied mutatis mutandis pursuant to Article 12, paragraph (3) of the Former Forest Act with the replacement of terms), the provisions of Article 69-5 or Article 70-8-2 of the Former Act on Special Measures Concerning Taxation remain in force during the period of that forest operation plan (meaning the period of five years constituting one term prescribed in Article 11, paragraph (1) of the Former Forest Act pertaining to that certification; the same applies in the following paragraph).
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**第三項** 前項（旧租税特別措置法第六十九条の五に係る部分に限る。）の場合（同項の森林施業計画に係る旧森林法第十二条第一項に規定する認定森林所有者等が死亡した場合において、当該死亡により開始した相続に係る相続税法第二十七条第一項に規定する相続税の申告書の提出期限（以下この項及び次項において「申告期限」という。）までに当該森林施業計画の期間が満了するときに限る。）において、当該認定森林所有者等から相続又は遺贈により前項の山林の取得をした個人が、当該申告期限までに当該山林に係る新租税特別措置法第六十九条の五第二項第一号に規定する森林経営計画（当該森林施業計画と期間が連続するものに限る。）について同号に規定する市町村長等の認定を受けたときは、当該取得をした山林に係る相続税については、旧租税特別措置法第六十九条の五の規定は、なおその効力を有する。
suppl-4241-16/art-41/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-3
In the case referred to in the preceding paragraph (limited to the part concerning Article 69-5 of the Former Act on Special Measures Concerning Taxation) (limited to the case where a certified forest owner, etc. prescribed in Article 12, paragraph (1) of the Former Forest Act pertaining to the forest operation plan referred to in that paragraph has died and the period of that forest operation plan expires by the due date for filing the inheritance tax return prescribed in Article 27, paragraph (1) of the Inheritance Tax Act pertaining to the inheritance that commenced upon that death (hereinafter referred to as the "return due date" in this paragraph and the following paragraph)), if an individual who acquired the forest referred to in the preceding paragraph from that certified forest owner, etc. through inheritance or bequest has, by that return due date, received the certification of the mayor of the municipality, etc. prescribed in Article 69-5, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation for a forest management plan prescribed in that item pertaining to that forest (limited to one whose period is continuous with that of that forest operation plan), the provisions of Article 69-5 of the Former Act on Special Measures Concerning Taxation remain in force with regard to inheritance tax pertaining to the forest so acquired.
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**第四項** 新租税特別措置法第六十九条の五の規定は、特定計画山林相続人等（被相続人である旧租税特別措置法第六十九条の五第二項第二号に規定する特定贈与者からの贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により同条第八項の特定受贈森林施業計画対象山林の取得をした同項の特定計画山林相続人等であって、同項の期間内に、同項の書類を納税地の所轄税務署長に提出した者をいう。）が、当該特定受贈森林施業計画対象山林について、第二項の森林施業計画の期間満了後当該特定贈与者の死亡により開始する相続に係る申告期限まで引き続いて新租税特別措置法第六十九条の五第二項第一号に規定する市町村長等の認定を受けた同号の森林経営計画に基づき施業を行っている場合について準用する。
suppl-4241-16/art-41/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-4
The provisions of Article 69-5 of the New Act on Special Measures Concerning Taxation apply mutatis mutandis to the case where a specified planned forest heir, etc. (meaning a specified planned forest heir, etc. referred to in paragraph (8) of Article 69-5 of the Former Act on Special Measures Concerning Taxation who acquired the specified donated forest subject to a forest operation plan referred to in that paragraph by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) from a specified donor prescribed in paragraph (2), item (ii) of that Article who is the decedent, and who submitted the documents referred to in that paragraph to the district director having jurisdiction over the place for tax payment within the period referred to in that paragraph) has, with regard to that specified donated forest subject to a forest operation plan, continuously carried out forest operations, from the expiration of the period of the forest operation plan referred to in paragraph (2) until the return due date pertaining to the inheritance that commences upon the death of that specified donor, based on a forest management plan prescribed in Article 69-5, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation that has received the certification of the mayor of the municipality, etc. prescribed in that item.
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**第五項** 新租税特別措置法第七十条の二の規定は、同条第二項第一号に規定する特定受贈者が平成二十四年一月一日以後に贈与により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用し、旧租税特別措置法第七十条の二第二項第一号に規定する特定受贈者（次項において「特定受贈者」という。）が同日前に贈与により取得をした同条第二項第五号に規定する住宅取得等資金に係る贈与税については、なお従前の例による。
suppl-4241-16/art-41/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-5
The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in paragraph (2), item (i) of that Article acquires by gift on or after January 1, 2012, and the provisions then in force continue to govern gift tax pertaining to funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of Article 70-2 of the Former Act on Special Measures Concerning Taxation that a specified donee prescribed in paragraph (2), item (i) of that Article (referred to as a "specified donee" in the following paragraph) acquired by gift before that date.
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**第六項** 所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正前の租税特別措置法第七十条の二第一項又は旧租税特別措置法第七十条の二第一項の規定の適用を受けた特定受贈者が平成二十四年一月一日以後に贈与により取得をする新租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金については、同条の規定は、適用しない。
suppl-4241-16/art-41/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-6
The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation do not apply to funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee who has received the application of the provisions of Article 70-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) or of Article 70-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquires by gift on or after January 1, 2012.
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### 第四十二条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4241-16/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42
**第一項** 新租税特別措置法第七十四条第二項の規定は、施行日以後に取得をする同項に規定する特定認定長期優良住宅の所有権の移転の登記に係る登録免許税について適用し、施行日前に取得をした旧租税特別措置法第七十四条第二項に規定する特定認定長期優良住宅の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4241-16/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42/par-1
The provisions of Article 74, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registration of transfer of ownership of specified certified long-life quality housing prescribed in that paragraph acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registration of transfer of ownership of specified certified long-life quality housing prescribed in Article 74, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date.
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**第二項** 新租税特別措置法第八十条第一項の規定は、施行日以後に同項に規定する認定がされる場合における同項第三号に掲げる事項についての登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十条第一項に規定する認定がされた場合における同項第三号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4241-16/art-42/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42/par-2
The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registration of the matters listed in item (iii) of that paragraph in the case where the certification prescribed in that paragraph is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registration of the matters listed in item (iii) of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where the certification prescribed in that paragraph was given before the Effective Date.
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**第三項** 新租税特別措置法第八十条第二項の規定は、施行日以後に同項に規定する決定がされる場合における同項第一号に定める資本金の額の増加又は同項第二号に定める株式会社の設立の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十条第二項に規定する決定がされた場合における同項に規定する資本金の額の増加の登記に係る登録免許税については、なお従前の例による。
suppl-4241-16/art-42/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-42/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42/par-3
The provisions of Article 80, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registration of an increase in the amount of stated capital specified in item (i) of that paragraph or of the incorporation of a stock company specified in item (ii) of that paragraph in the case where the decision prescribed in that paragraph is made on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registration of an increase in the amount of stated capital prescribed in Article 80, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where the decision prescribed in that paragraph was made before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第八十条の二第一項又は第二項の規定は、同条第一項に規定する認定経営基盤強化計画又は同条第二項第一号に規定する経営強化計画若しくは同項第二号に規定する変更後の経営強化計画が施行日以後に提出される場合における同条第一項第三号に掲げる事項についての登記に係る登録免許税について適用し、旧租税特別措置法第八十条の二第一項に規定する認定経営基盤強化計画又は同条第二項第一号に規定する経営強化計画若しくは同項第二号に規定する変更後の経営強化計画が施行日前に提出された場合における同条第一項第三号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4241-16/art-42/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-42/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42/par-4
The provisions of Article 80-2, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registration of the matters listed in paragraph (1), item (iii) of that Article in the case where a certified business foundation strengthening plan prescribed in paragraph (1) of that Article, a management strengthening plan prescribed in paragraph (2), item (i) of that Article or a management strengthening plan after the change prescribed in item (ii) of that paragraph is submitted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registration of the matters listed in paragraph (1), item (iii) of Article 80-2 of the Former Act on Special Measures Concerning Taxation in the case where a certified business foundation strengthening plan prescribed in paragraph (1) of that Article, a management strengthening plan prescribed in paragraph (2), item (i) of that Article or a management strengthening plan after the change prescribed in item (ii) of that paragraph was submitted before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第八十一条第一項の規定は、株式会社が、施行日以後に新設分割又は吸収分割により不動産に関する権利を取得する場合における同項各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前に新設分割又は吸収分割により不動産に関する権利を取得した場合における旧租税特別措置法第八十一条第一項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4241-16/art-42/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42/par-5
The provisions of Article 81, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registration of the matters listed in the items of that paragraph in the case where a stock company acquires rights concerning real property through an incorporation-type company split or absorption-type company split on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registration of the matters listed in the items of Article 81, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where a stock company acquired rights concerning real property through an incorporation-type company split or absorption-type company split before the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第八十一条第二項の規定は、株式会社が、施行日以後に新設分割又は吸収分割を行う場合における同項各号に掲げる仮登記に係る登録免許税について適用し、施行日前に新設分割又は吸収分割を行った場合における旧租税特別措置法第八十一条第二項各号に掲げる仮登記に係る登録免許税については、なお従前の例による。
suppl-4241-16/art-42/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-42/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42/par-6
The provisions of Article 81, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the provisional registrations listed in the items of that paragraph in the case where a stock company carries out an incorporation-type company split or absorption-type company split on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the provisional registrations listed in the items of Article 81, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a stock company carried out an incorporation-type company split or absorption-type company split before the Effective Date.
machine translation, not official
**第七項** 新租税特別措置法第八十一条第三項の規定は、株式会社が、施行日以後に新設分割又は吸収分割を行う場合における同項各号に掲げる登記に係る登録免許税について適用し、施行日前に新設分割又は吸収分割を行った場合における旧租税特別措置法第八十一条第三項各号に掲げる登記に係る登録免許税については、なお従前の例による。
suppl-4241-16/art-42/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-42/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42/par-7
The provisions of Article 81, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registrations listed in the items of that paragraph in the case where a stock company carries out an incorporation-type company split or absorption-type company split on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registrations listed in the items of Article 81, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where a stock company carried out an incorporation-type company split or absorption-type company split before the Effective Date.
machine translation, not official
**第八項** 株式会社が施行日前に新設分割又は吸収分割を行った場合において、旧租税特別措置法第八十一条第六項の規定により読み替えて適用される旧租税特別措置法第八十条第一項に規定する認定であって施行日前になされたもの又は旧租税特別措置法第八十条の二第一項に規定する認定経営基盤強化計画若しくは同条第二項第一号に規定する経営強化計画若しくは同項第二号に規定する変更後の経営強化計画であって施行日前に提出されたものに係る旧租税特別措置法第八十条第一項第五号又は第八十条の二第一項第四号若しくは第六号（同条第二項において準用する場合を含む。）に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4241-16/art-42/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-42/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42/par-8
In the case where a stock company carried out an incorporation-type company split or absorption-type company split before the Effective Date, the provisions then in force continue to govern registration and license tax pertaining to the registration of the matters listed in Article 80, paragraph (1), item (v), or Article 80-2, paragraph (1), item (iv) or (vi) (including the cases where they are applied mutatis mutandis pursuant to paragraph (2) of that Article), of the Former Act on Special Measures Concerning Taxation that pertains to a certification prescribed in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation, as applied with the replacement of terms pursuant to the provisions of Article 81, paragraph (6) of the Former Act on Special Measures Concerning Taxation, that was given before the Effective Date, or to a certified business foundation strengthening plan prescribed in Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a management strengthening plan prescribed in paragraph (2), item (i) of that Article or a management strengthening plan after the change prescribed in item (ii) of that paragraph that was submitted before the Effective Date.
machine translation, not official
**第九項** 新租税特別措置法第八十三条第二項の規定は、施行日以後に同項に規定する国土交通大臣の認定を受ける場合における同項に規定する建築物の所有権の保存の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条第二項に規定する国土交通大臣の認定を受けた場合における同項に規定する建築物の所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-4241-16/art-42/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-42/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42/par-9
The provisions of Article 83, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registration of preservation of ownership of a building prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registration of preservation of ownership of a building prescribed in Article 83, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph was received before the Effective Date.
machine translation, not official
### 第四十三条（石油石炭税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Tax Rates of Petroleum and Coal Tax
caption: machine translation, not official
suppl-4241-16/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43
**第一項** この附則に別段の定めがあるものを除き、平成二十四年十月一日前に課した、又は課すべきであった石油石炭税については、なお従前の例による。
suppl-4241-16/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-1
Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern petroleum and coal tax that was imposed, or that should have been imposed, before October 1, 2012.
machine translation, not official
**第二項** 平成二十四年十月一日から平成二十六年三月三十一日までの間に、原油（石油石炭税法（昭和五十三年法律第二十五号）第二条第一号に規定する原油をいう。以下この条において同じ。）、ガス状炭化水素（同法第二条第三号に規定するガス状炭化水素をいう。以下この条において同じ。）若しくは石炭（同法第二条第四号に規定する石炭をいう。以下この条において同じ。）の採取場から移出される原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られる原油若しくは石油製品（同法第二条第二号に規定する石油製品をいう。以下この条において同じ。）、ガス状炭化水素若しくは石炭に係る石油石炭税の税額は、同法第九条及び新租税特別措置法第九十条の三の二の規定にかかわらず、次の各号に掲げる区分に応じ、当該各号に定める税率により計算した金額とする。
suppl-4241-16/art-43/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-2
The amount of petroleum and coal tax on crude oil (meaning crude oil prescribed in Article 2, item (i) of the Petroleum and Coal Tax Act (Act No. 25 of 1978); the same applies hereinafter in this Article), gaseous hydrocarbons (meaning gaseous hydrocarbons prescribed in Article 2, item (iii) of that Act; the same applies hereinafter in this Article) or coal (meaning coal prescribed in Article 2, item (iv) of that Act; the same applies hereinafter in this Article) shipped from an extraction site of crude oil, gaseous hydrocarbons or coal, or on crude oil or petroleum products (meaning petroleum products prescribed in Article 2, item (ii) of that Act; the same applies hereinafter in this Article), gaseous hydrocarbons or coal taken out of a bonded area, during the period from October 1, 2012 to March 31, 2014 is, notwithstanding the provisions of Article 9 of that Act and Article 90-3-2 of the New Act on Special Measures Concerning Taxation, the amount calculated by applying the tax rate specified in each of the following items for the category listed in that item:
machine translation, not official
**一** 原油及び石油製品 一キロリットルにつき二千二百九十円
suppl-4241-16/art-43/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-2/item-1
crude oil and petroleum products: 2,290 yen per kiloliter;
machine translation, not official
**二** ガス状炭化水素 一トンにつき千三百四十円
suppl-4241-16/art-43/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-2/item-2
gaseous hydrocarbons: 1,340 yen per ton;
machine translation, not official
**三** 石炭 一トンにつき九百二十円
suppl-4241-16/art-43/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-2/item-3
coal: 920 yen per ton.
machine translation, not official
**第三項** 平成二十六年四月一日から平成二十八年三月三十一日までの間に、原油、ガス状炭化水素若しくは石炭の採取場から移出される原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られる原油若しくは石油製品、ガス状炭化水素若しくは石炭に係る石油石炭税の税額は、石油石炭税法第九条及び新租税特別措置法第九十条の三の二の規定にかかわらず、次の各号に掲げる区分に応じ、当該各号に定める税率により計算した金額とする。
suppl-4241-16/art-43/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-3
The amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped from an extraction site of crude oil, gaseous hydrocarbons or coal, or on crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, during the period from April 1, 2014 to March 31, 2016 is, notwithstanding the provisions of Article 9 of the Petroleum and Coal Tax Act and Article 90-3-2 of the New Act on Special Measures Concerning Taxation, the amount calculated by applying the tax rate specified in each of the following items for the category listed in that item:
machine translation, not official
**一** 原油及び石油製品 一キロリットルにつき二千五百四十円
suppl-4241-16/art-43/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-3/item-1
crude oil and petroleum products: 2,540 yen per kiloliter;
machine translation, not official
**二** ガス状炭化水素 一トンにつき千六百円
suppl-4241-16/art-43/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-3/item-2
gaseous hydrocarbons: 1,600 yen per ton;
machine translation, not official
**三** 石炭 一トンにつき千百四十円
suppl-4241-16/art-43/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-3/item-3
coal: 1,140 yen per ton.
machine translation, not official
**第四項** 平成二十四年十月一日前にその採取場から移出された原油、ガス状炭化水素又は石炭で、石油石炭税法第十条第三項（同法第十一条第三項において準用する場合を含む。以下この条において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る同法第十条第三項各号に掲げる日が同月一日以後に到来するものに限る。）について、同項各号に掲げる日までに同項に規定する書類が提出されなかった場合における当該原油、ガス状炭化水素又は石炭に係る石油石炭税の税額については、第二項の規定を適用する。
suppl-4241-16/art-43/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-4
With regard to the amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped from its extraction site before October 1, 2012 that pertains to a notification or approval referred to in Article 10, paragraph (3) of the Petroleum and Coal Tax Act (including the cases where it is applied mutatis mutandis pursuant to Article 11, paragraph (3) of that Act; the same applies hereinafter in this Article) (limited to those for which the day listed in any item of Article 10, paragraph (3) of that Act pertaining to that notification or approval arrives on or after October 1 of that year), in the case where the documents prescribed in that paragraph were not submitted by the day listed in the relevant item of that paragraph, the provisions of paragraph (2) apply.
machine translation, not official
**第五項** 平成二十六年四月一日前にその採取場から移出された原油、ガス状炭化水素又は石炭で、石油石炭税法第十条第三項の届出又は承認に係るもの（当該届出又は承認に係る同項各号に掲げる日が同月一日以後に到来するものに限る。）について、同項各号に掲げる日までに同項に規定する書類が提出されなかった場合における当該原油、ガス状炭化水素又は石炭に係る石油石炭税の税額については、第三項の規定を適用する。
suppl-4241-16/art-43/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-5
With regard to the amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped from its extraction site before April 1, 2014 that pertains to a notification or approval referred to in Article 10, paragraph (3) of the Petroleum and Coal Tax Act (limited to those for which the day listed in any item of that paragraph pertaining to that notification or approval arrives on or after April 1 of that year), in the case where the documents prescribed in that paragraph were not submitted by the day listed in the relevant item of that paragraph, the provisions of paragraph (3) apply.
machine translation, not official
**第六項** 平成二十八年四月一日前にその採取場から移出された原油、ガス状炭化水素又は石炭で、石油石炭税法第十条第三項の届出又は承認に係るもの（当該届出又は承認に係る同項各号に掲げる日が同月一日以後に到来するものに限る。）について、同項各号に掲げる日までに同項に規定する書類が提出されなかった場合における当該原油、ガス状炭化水素又は石炭に係る石油石炭税の税額については、新租税特別措置法第九十条の三の二の規定を適用する。
suppl-4241-16/art-43/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-6
With regard to the amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped from its extraction site before April 1, 2016 that pertains to a notification or approval referred to in Article 10, paragraph (3) of the Petroleum and Coal Tax Act (limited to those for which the day listed in any item of that paragraph pertaining to that notification or approval arrives on or after April 1 of that year), in the case where the documents prescribed in that paragraph were not submitted by the day listed in the relevant item of that paragraph, the provisions of Article 90-3-2 of the New Act on Special Measures Concerning Taxation apply.
machine translation, not official
**第七項** 次の表の上欄に掲げる法律又は条約の規定により石油石炭税の免除を受けて平成二十四年十月一日前にその採取場から移出された原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られた原油若しくは石油製品、ガス状炭化水素若しくは石炭について、同日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該原油若しくは石油製品、ガス状炭化水素又は石炭に係る石油石炭税の税額については、第二項の規定を適用する。
免除の規定 追徴の規定
輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 同法第十一条第五項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項及び第二項 同法第十二条第四項
輸入品に対する内国消費税の徴収等に関する法律第十三条第三項 同法第十三条第五項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項
租税特別措置法第九十条の四第一項 同法第九十条の四第七項
租税特別措置法第九十条の四の二第一項 同法第九十条の四の二第五項
租税特別措置法第九十条の四の三第一項 同法第九十条の四の三第五項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第十条の三第一項（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第十条の三第二項又は第十一条第二項（これらの規定を日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第三条第二項において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互防衛援助協定第六条 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条第一項
suppl-4241-16/art-43/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-7
With regard to the amount of petroleum and coal tax on crude oil or petroleum products, gaseous hydrocarbons or coal, in the case where crude oil, gaseous hydrocarbons or coal shipped from its extraction site, or crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, before October 1, 2012 with an exemption from petroleum and coal tax under the provisions of the Act or treaty listed in the left-hand column of the following table comes to fall under the provisions of the Act listed in the right-hand column of that table on or after that date, the provisions of paragraph (2) apply.
Provisions on exemption Provisions on additional collection
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) Article 11, paragraph (5) of that Act
Article 12, paragraphs (1) and (2) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (4) of that Act
Article 13, paragraph (3) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (5) of that Act
Article 90-4, paragraph (1) of the Act on Special Measures Concerning Taxation Article 90-4, paragraph (7) of that Act
Article 90-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation Article 90-4-2, paragraph (5) of that Act
Article 90-4-3, paragraph (1) of the Act on Special Measures Concerning Taxation Article 90-4-3, paragraph (5) of that Act
Article 10-3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 111 of 1952) (including the cases where it is applied mutatis mutandis pursuant to Article 3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) Article 10-3, paragraph (2) or Article 11, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including the cases where these provisions are applied mutatis mutandis pursuant to Article 3, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including the cases where it is applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including the cases where it is applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
Article VI of the Mutual Defense Assistance Agreement between Japan and the United States of America Article 2, paragraph (1) of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon Enforcement of the "Mutual Defense Assistance Agreement between Japan and the United States of America" (Act No. 112 of 1954)
machine translation, not official
**第八項** 前項の表の上欄に掲げる法律又は条約の規定により石油石炭税の免除を受けて平成二十六年四月一日前にその採取場から移出された原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られた原油若しくは石油製品、ガス状炭化水素若しくは石炭について、同日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該原油若しくは石油製品、ガス状炭化水素又は石炭に係る石油石炭税の税額については、第三項の規定を適用する。
suppl-4241-16/art-43/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-8
With regard to the amount of petroleum and coal tax on crude oil or petroleum products, gaseous hydrocarbons or coal, in the case where crude oil, gaseous hydrocarbons or coal shipped from its extraction site, or crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, before April 1, 2014 with an exemption from petroleum and coal tax under the provisions of the Act or treaty listed in the left-hand column of the table in the preceding paragraph comes to fall under the provisions of the Act listed in the right-hand column of that table on or after that date, the provisions of paragraph (3) apply.
machine translation, not official
**第九項** 第七項の表の上欄に掲げる法律又は条約の規定により石油石炭税の免除を受けて平成二十八年四月一日前にその採取場から移出された原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られた原油若しくは石油製品、ガス状炭化水素若しくは石炭について、同日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該原油若しくは石油製品、ガス状炭化水素又は石炭に係る石油石炭税の税額については、新租税特別措置法第九十条の三の二の規定を適用する。
suppl-4241-16/art-43/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-9
With regard to the amount of petroleum and coal tax on crude oil or petroleum products, gaseous hydrocarbons or coal, in the case where crude oil, gaseous hydrocarbons or coal shipped from its extraction site, or crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, before April 1, 2016 with an exemption from petroleum and coal tax under the provisions of the Act or treaty listed in the left-hand column of the table in paragraph (7) comes to fall under the provisions of the Act listed in the right-hand column of that table on or after that date, the provisions of Article 90-3-2 of the New Act on Special Measures Concerning Taxation apply.
machine translation, not official
### 第四十四条（特定の用途に供する石炭に係る石油石炭税の軽減に関する経過措置） — Transitional Measures Concerning the Reduction of Petroleum and Coal Tax on Coal Used for Specified Uses
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suppl-4241-16/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-44
**第一項** 平成二十四年十月一日から平成二十六年三月三十一日までの間における新租税特別措置法第九十条の三の三第一項及び第五項の規定の適用については、同条第一項中「前条」とあるのは「前条及び租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第二項」と、同条第五項中「前条第三号に定める税率」とあるのは「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第二項第三号に定める税率」とする。
suppl-4241-16/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-44/par-1
With regard to the application of the provisions of Article 90-3-3, paragraphs (1) and (5) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to March 31, 2014, the phrase "the preceding Article" in paragraph (1) of that Article is deemed to be replaced with "the preceding Article and Article 43, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)", and the phrase "the tax rate specified in item (iii) of the preceding Article" in paragraph (5) of that Article is deemed to be replaced with "the tax rate specified in Article 43, paragraph (2), item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".
machine translation, not official
**第二項** 平成二十四年十月一日から同年十二月三十一日までの間における新租税特別措置法第九十条の三の三第二項及び第三項の規定の適用については、同条第二項中「第十八条の二、第二十一条及び第二十二条（第一号を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の七から第七十四条の十一まで、第七十四条の十二第五項及び第七十四条の十三」とあるのは「第二十一条、第二十二条（第一号を除く。）及び第二十三条（第一項第二号及び第四号並びに第三項を除く。）」と、「石油石炭税法第十八条の二中「第四条及び第十三条から第十七条まで」とあるのは「租税特別措置法第九十条の三の三第四項及び第五項」と、同法」とあるのは「同法」と、「この条」とあるのは「この条並びに第二十三条第一項及び第二項」と、「という。）を同項」とあるのは「という。）を同法第九十条の三の三第一項」と、「国税通則法第七十四条の五第四号イ中「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「特定用途石炭（租税特別措置法第九十条の三の三第一項の規定の適用を受けた石炭」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「特定用途石炭」と、同法第七十四条の十二第五項中「同法第二条第一号（定義）に規定する原油、同条第三号に規定するガス状炭化水素若しくは同条第四号に規定する石炭の採取又は原油等」とあるのは「特定用途石炭」」とあるのは「同法第二十三条第一項第一号中「原油等」とあるのは「特定用途石炭」と、同項第三号中「原油等又は前号に規定する原油等」とあるのは「特定用途石炭」と、同条第二項中「原油、ガス状炭化水素若しくは石炭の採取又は原油等」とあるのは「特定用途石炭」と、同条第四項中「第四条及び第十三条から第十七条まで」とあるのは「租税特別措置法第九十条の三の三第四項及び第五項」」と、同条第三項中「国税通則法第七十四条の五第四号（ロ及びニ」とあるのは「第二十三条（第一項第二号及び第四号並びに第三項」と、「準用される同項」とあるのは「準用される前項」と、「石油石炭税法第二十一条に」とあるのは「同法第二十一条に」と、「第二十四条（第五号に係る部分に限る」とあるのは「第二十五条（第一号から第四号まで及び第六号中同法第二十三条第一項第二号に係る部分を除く」と、「第二十五条第一項並びに国税通則法第百二十七条（第二号及び第三号中同法第七十四条の五第四号イに係る部分に限る。）及び第百二十九条」とあるのは「第二十六条第一項」とする。
suppl-4241-16/art-44/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-44/par-2
With regard to the application of the provisions of Article 90-3-3, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to December 31 of that year, in paragraph (2) of that Article, the phrase "Article 18-2, Article 21 and Article 22 (excluding item (i)), and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-7 through 74-11, Article 74-12, paragraph (5) and Article 74-13 of the Act on General Rules for National Taxes" is deemed to be replaced with "Article 21, Article 22 (excluding item (i)) and Article 23 (excluding paragraph (1), items (ii) and (iv) and paragraph (3))"; the phrase "the phrase 'Article 4 and Articles 13 through 17' in Article 18-2 of the Petroleum and Coal Tax Act is deemed to be replaced with 'Article 90-3-3, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation', and that Act" is deemed to be replaced with "that Act"; the phrase "this Article" is deemed to be replaced with "this Article and Article 23, paragraphs (1) and (2)"; the phrase "that paragraph" that follows the "referred to as" clause is deemed to be replaced with "Article 90-3-3, paragraph (1) of that Act"; and the phrase "the phrase 'crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act' in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with 'coal for specified uses (meaning coal to which the provisions of Article 90-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation have been applied', the phrase 'crude oil, etc. or crude oil, etc. prescribed in (b)' in (c) of that item is deemed to be replaced with 'coal for specified uses', and the phrase 'the extraction of crude oil prescribed in Article 2, item (i) (Definitions) of that Act, gaseous hydrocarbons prescribed in item (iii) of that Article or coal prescribed in item (iv) of that Article, or crude oil, etc.' in Article 74-12, paragraph (5) of that Act is deemed to be replaced with 'coal for specified uses'" is deemed to be replaced with "the phrase 'crude oil, etc.' in Article 23, paragraph (1), item (i) of that Act is deemed to be replaced with 'coal for specified uses', the phrase 'crude oil, etc. or crude oil, etc. prescribed in the preceding item' in item (iii) of that paragraph is deemed to be replaced with 'coal for specified uses', the phrase 'the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc.' in paragraph (2) of that Article is deemed to be replaced with 'coal for specified uses', and the phrase 'Article 4 and Articles 13 through 17' in paragraph (4) of that Article is deemed to be replaced with 'Article 90-3-3, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation'"; and in paragraph (3) of that Article, the phrase "Article 74-5, item (iv) of the Act on General Rules for National Taxes (excluding (b) and (d)" is deemed to be replaced with "Article 23 (excluding paragraph (1), items (ii) and (iv) and paragraph (3)"; the phrase "that paragraph as applied mutatis mutandis" is deemed to be replaced with "the preceding paragraph as applied mutatis mutandis"; the phrase "in Article 21 of the Petroleum and Coal Tax Act" is deemed to be replaced with "in Article 21 of that Act"; the phrase "Article 24 (limited to the part concerning item (v)" is deemed to be replaced with "Article 25 (excluding the part concerning Article 23, paragraph (1), item (ii) of that Act in items (i) through (iv) and item (vi)"; and the phrase "Article 25, paragraph (1), and Article 127 (limited to the part concerning Article 74-5, item (iv), (a) of that Act in items (ii) and (iii)) and Article 129 of the Act on General Rules for National Taxes" is deemed to be replaced with "Article 26, paragraph (1)".
machine translation, not official
### 第四十五条（特定の石油製品を特定の運送又は農林漁業の用に供した場合の石油石炭税の還付に関する経過措置） — Transitional Measures Concerning Refunds of Petroleum and Coal Tax Where Specified Petroleum Products Are Used for Specified Transportation or for Agriculture, Forestry or Fisheries
caption: machine translation, not official
suppl-4241-16/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-45
**第一項** 平成二十四年十月一日から平成二十六年三月三十一日までの間における新租税特別措置法第九十条の三の四第一項の規定の適用については、同項本文中「第九十条の三の二第一号に定める税率」とあるのは、「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第二項第一号に定める税率」とする。
suppl-4241-16/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-45/par-1
With regard to the application of the provisions of Article 90-3-4, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to March 31, 2014, the phrase "the tax rate specified in Article 90-3-2, item (i)" in the main clause of that paragraph is deemed to be replaced with "the tax rate specified in Article 43, paragraph (2), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".
machine translation, not official
**第二項** 平成二十四年十月一日から同年十二月三十一日までの間における新租税特別措置法第九十条の三の四第三項及び第四項の規定の適用については、同条第三項中「及び第二十二条（第一号を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の七から第七十四条の十一まで、第七十四条の十二第五項及び第七十四条の十三」とあるのは「、第二十二条（第一号を除く。）及び第二十三条（第一項第二号及び第四号、第三項並びに第四項を除く。）」と、「石油石炭税法第二十一条中」とあるのは「同法第二十一条中」と、「この条」とあるのは「この条並びに第二十三条第一項及び第二項」と、「という。）を同項」とあるのは「という。）を同法第九十条の三の四第一項」と、「国税通則法第七十四条の五第四号イ中「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「特定用途石油製品（租税特別措置法第九十条の三の四第一項に規定する石油製品」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「特定用途石油製品」と、同法第七十四条の十二第五項中「同法第二条第一号（定義）に規定する原油、同条第三号に規定するガス状炭化水素若しくは同条第四号に規定する石炭の採取又は原油等」」とあるのは「同法第二十三条第一項第一号中「原油等」とあるのは「特定用途石油製品」と、同項第三号中「原油等又は前号に規定する原油等」とあるのは「特定用途石油製品」と、同条第二項中「原油、ガス状炭化水素若しくは石炭の採取又は原油等」」と、同条第四項中「国税通則法第七十四条の五第四号（ロ及びニ」とあるのは「第二十三条（第一項第二号及び第四号、第三項並びに第四項」と、「準用される同項」とあるのは「準用される前項」と、「準用される石油石炭税法」とあるのは「準用される同法」と、「石油石炭税法第二十一条に」とあるのは「同法第二十一条に」と、「第二十四条（第五号に係る部分に限る」とあるのは「第二十五条（第一号から第四号まで及び第六号中同法第二十三条第一項第二号に係る部分を除く」と、「第二十五条第一項並びに国税通則法第百二十七条（第二号及び第三号中同法第七十四条の五第四号イに係る部分に限る。）及び第百二十九条」とあるのは「第二十六条第一項」とする。
suppl-4241-16/art-45/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-45/par-2
With regard to the application of the provisions of Article 90-3-4, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to December 31 of that year, in paragraph (3) of that Article, the phrase "and Article 22 (excluding item (i)), and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-7 through 74-11, Article 74-12, paragraph (5) and Article 74-13 of the Act on General Rules for National Taxes" is deemed to be replaced with ", Article 22 (excluding item (i)) and Article 23 (excluding paragraph (1), items (ii) and (iv), paragraph (3) and paragraph (4))"; the phrase "in Article 21 of the Petroleum and Coal Tax Act" is deemed to be replaced with "in Article 21 of that Act"; the phrase "this Article" is deemed to be replaced with "this Article and Article 23, paragraphs (1) and (2)"; the phrase "that paragraph" that follows the "referred to as" clause is deemed to be replaced with "Article 90-3-4, paragraph (1) of that Act"; and the phrase "the phrase 'crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act' in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with 'petroleum products for specified uses (meaning petroleum products prescribed in Article 90-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation', the phrase 'crude oil, etc. or crude oil, etc. prescribed in (b)' in (c) of that item is deemed to be replaced with 'petroleum products for specified uses', and the phrase 'the extraction of crude oil prescribed in Article 2, item (i) (Definitions) of that Act, gaseous hydrocarbons prescribed in item (iii) of that Article or coal prescribed in item (iv) of that Article, or crude oil, etc.' in Article 74-12, paragraph (5) of that Act" is deemed to be replaced with "the phrase 'crude oil, etc.' in Article 23, paragraph (1), item (i) of that Act is deemed to be replaced with 'petroleum products for specified uses', the phrase 'crude oil, etc. or crude oil, etc. prescribed in the preceding item' in item (iii) of that paragraph is deemed to be replaced with 'petroleum products for specified uses', and the phrase 'the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc.' in paragraph (2) of that Article"; and in paragraph (4) of that Article, the phrase "Article 74-5, item (iv) of the Act on General Rules for National Taxes (excluding (b) and (d)" is deemed to be replaced with "Article 23 (excluding paragraph (1), items (ii) and (iv), paragraph (3) and paragraph (4)"; the phrase "that paragraph as applied mutatis mutandis" is deemed to be replaced with "the preceding paragraph as applied mutatis mutandis"; the phrase "the Petroleum and Coal Tax Act as applied mutatis mutandis" is deemed to be replaced with "that Act as applied mutatis mutandis"; the phrase "in Article 21 of the Petroleum and Coal Tax Act" is deemed to be replaced with "in Article 21 of that Act"; the phrase "Article 24 (limited to the part concerning item (v)" is deemed to be replaced with "Article 25 (excluding the part concerning Article 23, paragraph (1), item (ii) of that Act in items (i) through (iv) and item (vi)"; and the phrase "Article 25, paragraph (1), and Article 127 (limited to the part concerning Article 74-5, item (iv), (a) of that Act in items (ii) and (iii)) and Article 129 of the Act on General Rules for National Taxes" is deemed to be replaced with "Article 26, paragraph (1)".
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### 第四十六条（引取りに係る沖縄発電用特定石炭等の免税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Specified Coal, etc. for Power Generation in Okinawa That Is Taken Out of a Bonded Area
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suppl-4241-16/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-46
**第一項** 施行日前に課した、又は課すべきであった石油石炭税については、なお従前の例による。
suppl-4241-16/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-46/par-1
The provisions then in force continue to govern petroleum and coal tax that was imposed, or that should have been imposed, before the Effective Date.
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**第二項** 平成二十四年四月一日から同年十二月三十一日までの間における新租税特別措置法第九十条の四の三第二項の規定の適用については、同項中「第十八条の二、第二十一条及び第二十二条（第一号を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の七から第七十四条の十一まで、第七十四条の十二第五項及び第七十四条の十三」とあるのは「第二十一条、第二十二条（第一号を除く。）及び第二十三条（第一項第二号及び第四号並びに第三項を除く。）」と、「この場合において、石油石炭税法第十八条の二中「第四条及び第十三条から第十七条まで」とあるのは「租税特別措置法第九十条の四の三第四項及び第五項」と」とあるのは「この場合において」と、「において「沖縄発電用特定石炭等」とあるのは「並びに第二十三条第一項及び第二項において「沖縄発電用特定石炭等」と、「国税通則法第七十四条の五第四号イ中「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「同法第二十三条第一項第一号中「原油等」と、「沖縄発電用特定石炭等（租税特別措置法第九十条の四の三第一項の規定により石油石炭税の免除を受けた天然ガス又は石炭」と、同号ハ中「原油等又はロ」とあるのは「沖縄発電用特定石炭等」と、同項第三号中「原油等又は前号」と、「沖縄発電用特定石炭等」と、同法第七十四条の十二第五項中「同法第二条第一号（定義）に規定する原油、同条第三号に規定するガス状炭化水素若しくは同条第四号に規定する石炭」とあるのは「沖縄発電用特定石炭等」と、同条第二項中「原油、ガス状炭化水素若しくは石炭」と、「読み替える」とあるのは「、同条第四項中「第四条及び第十三条から第十七条まで」とあるのは「租税特別措置法第九十条の四の三第四項及び第五項」と読み替える」とする。
suppl-4241-16/art-46/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-46/par-2
With regard to the application of the provisions of Article 90-4-3, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2012 to December 31 of that year, in that paragraph, the phrase "Article 18-2, Article 21 and Article 22 (excluding item (i)), and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-7 through 74-11, Article 74-12, paragraph (5) and Article 74-13 of the Act on General Rules for National Taxes" is deemed to be replaced with "Article 21, Article 22 (excluding item (i)) and Article 23 (excluding paragraph (1), items (ii) and (iv) and paragraph (3))"; the phrase "In this case, the phrase 'Article 4 and Articles 13 through 17' in Article 18-2 of the Petroleum and Coal Tax Act is deemed to be replaced with 'Article 90-4-3, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation', and" is deemed to be replaced with "In this case,"; the phrase "in ... 'specified coal, etc. for power generation in Okinawa'" is deemed to be replaced with "and in Article 23, paragraphs (1) and (2) ... 'specified coal, etc. for power generation in Okinawa'"; the phrase "in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes, 'crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" is deemed to be replaced with "in Article 23, paragraph (1), item (i) of that Act, 'crude oil, etc."; the phrase "specified coal, etc. for power generation in Okinawa (meaning natural gas or coal exempted from petroleum and coal tax pursuant to the provisions of Article 90-4-3, paragraph (1) of the Act on Special Measures Concerning Taxation', and in (c) of that item, 'crude oil, etc. or (b)" is deemed to be replaced with "specified coal, etc. for power generation in Okinawa', and in item (iii) of that paragraph, 'crude oil, etc. or the preceding item"; the phrase "specified coal, etc. for power generation in Okinawa', and in Article 74-12, paragraph (5) of that Act, 'crude oil prescribed in Article 2, item (i) (Definitions) of that Act, gaseous hydrocarbons prescribed in item (iii) of that Article or coal prescribed in item (iv) of that Article" is deemed to be replaced with "specified coal, etc. for power generation in Okinawa', and in paragraph (2) of that Article, 'crude oil, gaseous hydrocarbons or coal"; and the phrase "is deemed to be replaced" is deemed to be replaced with "is deemed to be replaced, and the phrase 'Article 4 and Articles 13 through 17' in paragraph (4) of that Article is deemed to be replaced with 'Article 90-4-3, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation'".
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### 第四十七条（石油化学製品の原料用特定揮発油等に係る石油石炭税の還付に関する経過措置） — Transitional Measures Concerning Refunds of Petroleum and Coal Tax on Specified Gasoline, etc. Used as Raw Materials for Petrochemical Products
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suppl-4241-16/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-47
**第一項** 新租税特別措置法第九十条の五第一項の規定は、同項に規定する石油化学製品の製造者が平成二十四年十月一日以後に同項に規定する特定揮発油等を原料に用いて同項に規定する石油化学製品を製造した場合について適用し、当該石油化学製品の製造者が同日前に当該特定揮発油等を原料に用いて当該石油化学製品を製造した場合については、なお従前の例による。
suppl-4241-16/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-47/par-1
The provisions of Article 90-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the case where a manufacturer of petrochemical products prescribed in that paragraph manufactures petrochemical products prescribed in that paragraph using specified gasoline, etc. prescribed in that paragraph as raw materials on or after October 1, 2012, and the provisions then in force continue to govern the case where that manufacturer of petrochemical products manufactured those petrochemical products using that specified gasoline, etc. as raw materials before that date.
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**第二項** 平成二十四年十月一日から平成二十六年三月三十一日までの間における新租税特別措置法第九十条の五第一項の規定の適用については、同項中「第九十条の三の二第一号」とあるのは、「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第二項第一号」とする。
suppl-4241-16/art-47/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-47/par-2
With regard to the application of the provisions of Article 90-5, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to March 31, 2014, the phrase "Article 90-3-2, item (i)" in that paragraph is deemed to be replaced with "Article 43, paragraph (2), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".
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**第三項** 平成二十六年四月一日から平成二十八年三月三十一日までの間における新租税特別措置法第九十条の五第一項の規定の適用については、同項中「第九十条の三の二第一号」とあるのは、「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第三項第一号」とする。
suppl-4241-16/art-47/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-47/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-47/par-3
With regard to the application of the provisions of Article 90-5, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2014 to March 31, 2016, the phrase "Article 90-3-2, item (i)" in that paragraph is deemed to be replaced with "Article 43, paragraph (3), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".
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### 第四十八条（特定の重油を農林漁業の用に供した場合の石油石炭税の還付に関する経過措置） — Transitional Measures Concerning Refunds of Petroleum and Coal Tax Where Specified Heavy Oil Is Used for Agriculture, Forestry or Fisheries
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suppl-4241-16/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-48
**第一項** 新租税特別措置法第九十条の六第一項の規定は、農林漁業を営む者が平成二十四年十月一日以後に同項に規定する重油をその用途に供するため同項に規定する方法により購入した場合について適用し、農林漁業を営む者が同日前に当該重油をその用途に供するため当該方法により購入した場合については、なお従前の例による。
suppl-4241-16/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-48/par-1
The provisions of Article 90-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the case where a person engaged in agriculture, forestry or fisheries purchases heavy oil prescribed in that paragraph by the method prescribed in that paragraph on or after October 1, 2012 in order to use it for that purpose, and the provisions then in force continue to govern the case where a person engaged in agriculture, forestry or fisheries purchased that heavy oil by that method before that date in order to use it for that purpose.
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**第二項** 平成二十四年十月一日から平成二十六年三月三十一日までの間における新租税特別措置法第九十条の六第一項の規定の適用については、同項中「第九十条の三の二第一号」とあるのは、「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第二項第一号」とする。
suppl-4241-16/art-48/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-48/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-48/par-2
With regard to the application of the provisions of Article 90-6, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to March 31, 2014, the phrase "Article 90-3-2, item (i)" in that paragraph is deemed to be replaced with "Article 43, paragraph (2), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".
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### 第四十九条（石油石炭税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Petroleum and Coal Tax
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suppl-4241-16/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-49
**第一項** 新租税特別措置法第九十条の三の三第二項、第九十条の三の四第三項、第九十条の四第二項若しくは第四項、第九十条の四の三第二項、第九十条の五第五項又は第九十条の六第二項若しくは第四項（これらの規定中国税通則法第七十四条の七及び第七十四条の八（同法第七十四条の七に係る部分に限る。）の規定を準用する部分を除く。）の規定（以下この項において「新法の規定」という。）は、平成二十五年一月一日以後に新法の規定に規定する者に対して行う新法の規定において準用する国税通則法第七十四条の五第四号の規定による質問、検査、提示若しくは提出の要求又は採取（同日前から引き続き行われている調査（同日前にこれらの者に対して当該調査に係る旧租税特別措置法第九十条の四第二項若しくは第四項、第九十条の四の三第二項、第九十条の五第五項若しくは第九十条の六第二項若しくは第四項又は附則第四十四条第二項、第四十五条第二項若しくは第四十六条第二項の規定により読み替えて適用される新租税特別措置法第九十条の三の三第二項、第九十条の三の四第三項若しくは第九十条の四の三第二項の規定（以下この項において「旧法等の規定」という。）において準用する経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）第十二条の規定による改正前の石油石炭税法（以下この項において「旧石油石炭税法」という。）第二十三条の規定による質問、検査又は採取を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前に旧法等の規定に規定する者に対して行った旧法等の規定において準用する旧石油石炭税法第二十三条の規定による質問、検査又は採取（経過措置調査に係るものを含む。）については、なお従前の例による。
suppl-4241-16/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-49/par-1
The provisions of Article 90-3-3, paragraph (2), Article 90-3-4, paragraph (3), Article 90-4, paragraph (2) or (4), Article 90-4-3, paragraph (2), Article 90-5, paragraph (5) or Article 90-6, paragraph (2) or (4) of the New Act on Special Measures Concerning Taxation (excluding the parts of these provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part concerning Article 74-7 of that Act) of the Act on General Rules for National Taxes) (hereinafter referred to as the "provisions of the new Act" in this paragraph) apply to questions, inspections, requests for presentation or submission, or the taking of samples under the provisions of Article 74-5, item (iv) of the Act on General Rules for National Taxes as applied mutatis mutandis under the provisions of the new Act that are made on or after January 1, 2013 with regard to the persons prescribed in the provisions of the new Act (excluding those pertaining to an investigation that has been continuously conducted since before that date (limited to an investigation in which, before that date, questions, inspections or the taking of samples under the provisions of Article 23 of the Petroleum and Coal Tax Act before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011) (hereinafter referred to as the "Former Petroleum and Coal Tax Act" in this paragraph), as applied mutatis mutandis under the provisions of Article 90-4, paragraph (2) or (4), Article 90-4-3, paragraph (2), Article 90-5, paragraph (5) or Article 90-6, paragraph (2) or (4) of the Former Act on Special Measures Concerning Taxation, or of Article 90-3-3, paragraph (2), Article 90-3-4, paragraph (3) or Article 90-4-3, paragraph (2) of the New Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 44, paragraph (2), Article 45, paragraph (2) or Article 46, paragraph (2) of the Supplementary Provisions (hereinafter referred to as the "provisions of the former Act, etc." in this paragraph), pertaining to that investigation had been carried out with regard to those persons; hereinafter referred to as an "investigation covered by the transitional measures" in this paragraph)), and the provisions then in force continue to govern questions, inspections or the taking of samples under the provisions of Article 23 of the Former Petroleum and Coal Tax Act as applied mutatis mutandis under the provisions of the former Act, etc. that were made before that date with regard to the persons prescribed in the provisions of the former Act, etc. (including those pertaining to an investigation covered by the transitional measures).
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**第二項** 新租税特別措置法第九十条の三の三第二項、第九十条の三の四第三項、第九十条の四第二項若しくは第四項、第九十条の四の三第二項、第九十条の五第五項又は第九十条の六第二項若しくは第四項（これらの規定中国税通則法第七十四条の七及び第七十四条の八（同法第七十四条の七に係る部分に限る。）の規定を準用する部分に限る。）の規定は、平成二十五年一月一日以後に提出される国税通則法第七十四条の七に規定する物件について適用する。
suppl-4241-16/art-49/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-49/par-2
The provisions of Article 90-3-3, paragraph (2), Article 90-3-4, paragraph (3), Article 90-4, paragraph (2) or (4), Article 90-4-3, paragraph (2), Article 90-5, paragraph (5) or Article 90-6, paragraph (2) or (4) of the New Act on Special Measures Concerning Taxation (limited to the parts of these provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part concerning Article 74-7 of that Act) of the Act on General Rules for National Taxes) apply to articles prescribed in Article 74-7 of the Act on General Rules for National Taxes that are submitted on or after January 1, 2013.
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### 第五十条（航空機燃料税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Aviation Fuel Tax
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suppl-4241-16/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-50
**第一項** 施行日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。
suppl-4241-16/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-50/par-1
The provisions then in force continue to govern aviation fuel tax that was imposed, or that should have been imposed, before the Effective Date.
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**第二項** 新租税特別措置法第九十条の八の二第二項若しくは第三項又は第九十条の九第二項から第五項までの規定の適用がある場合を除き、次の表の上欄に掲げる航空機が施行日以後最初に航行する時において、当該航空機に同表の中欄に掲げる規定に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、同表の下欄に掲げる規定に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する航空機燃料税法（昭和四十七年法律第七号）の規定の適用に関し必要な事項は、政令で定める。
新租税特別措置法第九十条の八の二第一項に規定する沖縄路線航空機である航空機 旧租税特別措置法第九十条の八又は第九十条の九第一項 新租税特別措置法第九十条の八の二第一項
新租税特別措置法第九十条の八の二第二項に規定する一般国内航空機である航空機 旧租税特別措置法第九十条の九第一項 新租税特別措置法第九十条の八
新租税特別措置法第九十条の九第一項に規定する特定離島路線航空機である航空機 旧租税特別措置法第九十条の八 新租税特別措置法第九十条の九第一項
suppl-4241-16/art-50/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-50/par-2
Except in the case where the provisions of Article 90-8-2, paragraph (2) or (3) or Article 90-9, paragraphs (2) through (5) of the New Act on Special Measures Concerning Taxation apply, if, at the time an aircraft listed in the left-hand column of the following table first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in the provisions listed in the middle column of that table, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in the provisions listed in the right-hand column of that table is deemed to have been loaded onto that aircraft. In this case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act (Act No. 7 of 1972) to that aviation fuel are specified by Cabinet Order.
an aircraft that is an aircraft on Okinawa routes prescribed in Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation Article 90-8 or Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation
an aircraft that is a general domestic aircraft prescribed in Article 90-8-2, paragraph (2) of the New Act on Special Measures Concerning Taxation Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation Article 90-8 of the New Act on Special Measures Concerning Taxation
an aircraft that is an aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation Article 90-8 of the Former Act on Special Measures Concerning Taxation Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation
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### 第七十九条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4241-16/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-79
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4241-16/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-79/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第八十条（政令への委任） — Delegation to Cabinet Order
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suppl-4241-16/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-80
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4241-16/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-80/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二四年五月八日法律第三〇号
suppl-4241-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-30 · https://japanlaw.org/l/332AC0000000026/suppl-4241-30
### 第一条（施行期日） — Effective Date
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suppl-4241-30/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-30/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-30/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、第一条の規定（郵政民営化法目次中「／第六章 郵便事業株式会社／ 第一節 設立等（第七十条―第七十二条）／ 第二節 設立に関する郵便事業株式会社法等の特例（第七十三条・第七十四条）／ 第三節 移行期間中の業務に関する特例等（第七十五条―第七十八条）／第七章 郵便局株式会社／」を「／第六章 削除／第七章 日本郵便株式会社／」に改める改正規定、同法第十九条第一項第一号及び第二号、第二十六条、第六十一条第一号並びに第六章の改正規定、同法中「第七章 郵便局株式会社」を「第七章 日本郵便株式会社」に改める改正規定、同法第七十九条第三項第二号及び第八十三条第一項の改正規定、同法第九十条から第九十三条までの改正規定、同法第百五条第一項、同項第二号及び第百十条第一項第二号ホの改正規定、同法第百十条の次に一条を加える改正規定、同法第百三十五条第一項、同項第二号及び第百三十八条第二項第四号の改正規定、同法第百三十八条の次に一条を加える改正規定、同法第十一章に一節を加える改正規定（第百七十六条の五に係る部分に限る。）、同法第百八十条第一項第一号及び第二号並びに第百九十六条の改正規定（第十二号を削る部分を除く。）並びに同法附則第二条第二号の改正規定を除く。）、第二条のうち日本郵政株式会社法附則第二条及び第三条の改正規定、第五条（第二号に係る部分に限る。）の規定、次条の規定、附則第四条、第六条、第十条、第十四条及び第十八条の規定、附則第三十八条の規定（郵政民営化法等の施行に伴う関係法律の整備等に関する法律（平成十七年法律第百二号）附則第二条第一項、第四十九条、第五十五条及び第七十九条第二項の改正規定、附則第九十条の前の見出しを削り、同条に見出しを付する改正規定並びに附則第九十一条及び第九十五条の改正規定を除く。）、附則第四十条から第四十四条までの規定、附則第四十五条中総務省設置法（平成十一年法律第九十一号）第三条及び第四条第七十九号の改正規定並びに附則第四十六条及び第四十七条の規定は、公布の日から施行する。
suppl-4241-30/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-30/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-30/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions of Article 1 (excluding the provisions amending the table of contents of the Postal Service Privatization Act by replacing "/Chapter VI Japan Post Service Co., Ltd./ Section 1 Establishment, etc. (Articles 70 to 72)/ Section 2 Special Provisions of the Act on Japan Post Service Co., Ltd., etc. Concerning Establishment (Articles 73 and 74)/ Section 3 Special Provisions, etc. Concerning Business during the Transition Period (Articles 75 to 78)/Chapter VII Japan Post Network Co., Ltd./" with "/Chapter VI Deleted/Chapter VII Japan Post Co., Ltd./", the provisions amending Article 19, paragraph (1), items (i) and (ii), Article 26, Article 61, item (i), and Chapter VI of that Act, the provisions replacing "Chapter VII Japan Post Network Co., Ltd." with "Chapter VII Japan Post Co., Ltd." in that Act, the provisions amending Article 79, paragraph (3), item (ii) and Article 83, paragraph (1) of that Act, the provisions amending Articles 90 through 93 of that Act, the provisions amending Article 105, paragraph (1) and item (ii) of that paragraph, and Article 110, paragraph (1), item (ii), (e) of that Act, the provisions adding one Article after Article 110 of that Act, the provisions amending Article 135, paragraph (1) and item (ii) of that paragraph, and Article 138, paragraph (2), item (iv) of that Act, the provisions adding one Article after Article 138 of that Act, the provisions adding one Section to Chapter XI of that Act (limited to the part pertaining to Article 176-5), the provisions amending Article 180, paragraph (1), items (i) and (ii) and Article 196 of that Act (excluding the part deleting item (xii)), and the provisions amending Article 2, item (ii) of the Supplementary Provisions of that Act), the provisions of Article 2 amending Articles 2 and 3 of the Supplementary Provisions of the Act on Japan Post Holdings Co., Ltd., the provisions of Article 5 (limited to the part pertaining to item (ii)), the provisions of the following Article, the provisions of Articles 4, 6, 10, 14, and 18 of the Supplementary Provisions, the provisions of Article 38 of the Supplementary Provisions (excluding the provisions amending Article 2, paragraph (1), Article 49, Article 55, and Article 79, paragraph (2) of the Supplementary Provisions of the Act on the Arrangement, etc. of Related Acts for the Enforcement of the Postal Service Privatization Act, etc. (Act No. 102 of 2005), the provisions deleting the heading preceding Article 90 of those Supplementary Provisions and attaching a heading to that Article, and the provisions amending Articles 91 and 95 of those Supplementary Provisions), the provisions of Articles 40 through 44 of the Supplementary Provisions, the provisions of Article 45 of the Supplementary Provisions amending Article 3 and Article 4, item (lxxix) of the Act for Establishment of the Ministry of Internal Affairs and Communications (Act No. 91 of 1999), and the provisions of Articles 46 and 47 of the Supplementary Provisions come into effect on the date of promulgation.
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### 第四十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4241-30/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-30/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4241-30/art-46
**第一項** この法律（附則第一条ただし書に規定する規定にあっては、当該規定）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4241-30/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-30/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-30/art-46/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第四十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4241-30/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-30/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4241-30/art-47
**第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4241-30/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-30/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-30/art-47/par-1
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成二四年九月五日法律第八三号
suppl-4241-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-83 · https://japanlaw.org/l/332AC0000000026/suppl-4241-83
### 第一条（施行期日） — Effective Date
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suppl-4241-83/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-83/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-83/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4241-83/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-83/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-83/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成二五年三月六日法律第二号
suppl-4251-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-2
### 第一条（施行期日） — Effective Date
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suppl-4251-2/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-2/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-2/art-1
**第一項** この法律は、平成二十五年三月三十一日までの間において政令で定める日から施行する。
suppl-4251-2/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-2/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-2/art-1/par-1
This Act comes into effect on the day specified by Cabinet Order on or before March 31, 2013.
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## 附 則 平成二五年三月三〇日法律第五号
suppl-4251-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5
### 第一条（施行期日） — Effective Date
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suppl-4251-5/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1
**第一項** この法律は、平成二十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4251-5/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1
This Act comes into effect on April 1, 2013; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 次に掲げる規定 平成二十五年六月一日
suppl-4251-5/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-1
the following provisions: June 1, 2013;
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**イ及びロ** 略
suppl-4251-5/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-1/sub-1
Omitted
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**ハ** 第八条中租税特別措置法第四十条の改正規定、同法第四十一条第五項の改正規定（「をいう。以下この項」を「又は同法第十六条の規定により低炭素建築物とみなされる同法第九条第一項に規定する特定建築物に該当する家屋で政令で定めるものをいう。以下この項」に改める部分に限る。）及び同法第七十四条の二第一項の改正規定並びに附則第五十三条、第五十四条第二項及び第八十七条第一項の規定
suppl-4251-5/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-1/sub-2
the provisions in Article 8 amending Article 40 of the Act on Special Measures Concerning Taxation, the provisions amending Article 41, paragraph (5) of that Act (limited to the part replacing "meaning …; hereinafter in this paragraph" with "meaning … or a house specified by Cabinet Order that falls under a specified building prescribed in Article 9, paragraph (1) of that Act which is deemed to be a low-carbon building pursuant to the provisions of Article 16 of that Act; hereinafter in this paragraph") and the provisions amending Article 74-2, paragraph (1) of that Act, and the provisions of Article 53, Article 54, paragraph (2) and Article 87, paragraph (1) of the Supplementary Provisions.
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**二** 略
suppl-4251-5/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-2
Omitted
machine translation, not official
**三** 次に掲げる規定 平成二十六年一月一日
suppl-4251-5/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-3
the following provisions: January 1, 2014;
machine translation, not official
**イ** 第八条中租税特別措置法第九条の八の改正規定（同条第一号に係る部分を除く。）、同法第十条の二の改正規定、同法第十条の五の改正規定、同法第十条の六第一項第一号の改正規定、同項第二号の改正規定、同条第二項の改正規定（「から第三項まで」を削る部分に限る。）、同条第三項の改正規定（「若しくは第十条の三第五項」を「、第十条の三第五項若しくは第十条の五の三第五項」に改める部分を除く。）、同法第二十二条第一項の改正規定（「平成二十五年三月三十一日」を「平成二十八年三月三十一日」に、「以下この項」を「第一号」に改める部分を除く。）、同法第二十六条第一項の改正規定、同法第三十七条の十四の改正規定、同法第三十七条の十四の三第四項の改正規定、同法第四十一条の改正規定（同条第五項中「（平成二十四年法律第八十四号）」を削り、「をいう。以下この項」を「又は同法第十六条の規定により低炭素建築物とみなされる同法第九条第一項に規定する特定建築物に該当する家屋で政令で定めるものをいう。以下この項」に改める部分、同条第六項中「第二項」を「第三項」に改める部分、同条第八項中「、第三十七条の五若しくは第三十七条の九の二」を「若しくは第三十七条の五」に改める部分、同条第九項中「、第三十七条の五又は第三十七条の九の二」を「又は第三十七条の五」に改める部分、同条第十項中「第二項」を「第三項」に改める部分、同条第十四項に係る部分（同項を同条第二十一項とする部分を除く。）及び同条第十五項に係る部分（同項を同条第二十二項とする部分を除く。）を除く。）、同法第四十一条の二の改正規定、同法第四十一条の二の二の改正規定、同法第四十一条の三第一項の改正規定、同法第四十一条の三の二の改正規定（同条第二項中「三十万円」を「五十万円」に、「第二項」を「第三項」に改める部分及び同条第五項中「三十万円」を「五十万円」に、「第二項」を「第三項」に改める部分を除く。）、同法第四十一条の十九の二第一項の改正規定（「平成二十五年十二月三十一日」を「平成二十九年十二月三十一日」に改める部分に限る。）、同法第四十一条の十九の四第一項の改正規定（「平成二十五年十二月三十一日」を「平成二十九年十二月三十一日」に改める部分に限る。）、同法第五十八条第五項の改正規定（同項第一号に係る部分を除く。）、同法第六十九条の四第一項の改正規定、同条第三項第二号の改正規定、同法第九十三条の改正規定（同条第一項に一号を加える部分、同条第二項中第六号を第七号とし、第三号から第五号までを一号ずつ繰り下げ、第二号の次に一号を加える部分及び同条第四項中「第七十条の七第二十三項及び第七十条の七の二第二十三項（第七十条の七の四第十四項」を「第七十条の七第十四項第十号及び第二十八項並びに第七十条の七の二第十四項第十号イ（第七十条の七の四第十一項において準用する場合を含む。）及び第二十八項（同条第十五項」に改める部分を除く。）、同法第九十四条の改正規定、同法第九十五条の改正規定及び同法第九十七条の二の改正規定（同条第十項及び第二十二項に係る部分に限る。）並びに附則第三十二条、第三十四条、第三十六条、第三十九条、第四十条、第四十八条、第四十九条、第五十四条第一項及び第四項、第五十五条第三項、第八十五条第一項、第九十条、第九十一条並びに第百四条（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第八条第二項の表第三項の項の改正規定（「第十条の二第四項各号」を「第十条第八項第五号」に改める部分に限る。）に限る。）の規定
suppl-4251-5/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-3/sub-1
the provisions in Article 8 amending Article 9-8 of the Act on Special Measures Concerning Taxation (excluding the part concerning item (i) of that Article), the provisions amending Article 10-2 of that Act, the provisions amending Article 10-5 of that Act, the provisions amending Article 10-6, paragraph (1), item (i) of that Act, the provisions amending item (ii) of that paragraph, the provisions amending paragraph (2) of that Article (limited to the part deleting "through paragraph (3)"), the provisions amending paragraph (3) of that Article (excluding the part replacing "or Article 10-3, paragraph (5)" with ", Article 10-3, paragraph (5) or Article 10-5-3, paragraph (5)"), the provisions amending Article 22, paragraph (1) of that Act (excluding the part replacing "March 31, 2013" with "March 31, 2016" and "hereinafter in this paragraph" with "item (i)"), the provisions amending Article 26, paragraph (1) of that Act, the provisions amending Article 37-14 of that Act, the provisions amending Article 37-14-3, paragraph (4) of that Act, the provisions amending Article 41 of that Act (excluding the part deleting "(Act No. 84 of 2012)" and replacing "meaning …; hereinafter in this paragraph" with "meaning … or a house specified by Cabinet Order that falls under a specified building prescribed in Article 9, paragraph (1) of that Act which is deemed to be a low-carbon building pursuant to the provisions of Article 16 of that Act; hereinafter in this paragraph" in paragraph (5) of that Article, the part replacing "paragraph (2)" with "paragraph (3)" in paragraph (6) of that Article, the part replacing ", Article 37-5 or Article 37-9-2" with "or Article 37-5" in paragraph (8) of that Article, the part replacing ", Article 37-5 or Article 37-9-2" with "or Article 37-5" in paragraph (9) of that Article, the part replacing "paragraph (2)" with "paragraph (3)" in paragraph (10) of that Article, the part concerning paragraph (14) of that Article (excluding the part renumbering that paragraph as paragraph (21) of that Article) and the part concerning paragraph (15) of that Article (excluding the part renumbering that paragraph as paragraph (22) of that Article)), the provisions amending Article 41-2 of that Act, the provisions amending Article 41-2-2 of that Act, the provisions amending Article 41-3, paragraph (1) of that Act, the provisions amending Article 41-3-2 of that Act (excluding the part replacing "300,000 yen" with "500,000 yen" and "paragraph (2)" with "paragraph (3)" in paragraph (2) of that Article and the part replacing "300,000 yen" with "500,000 yen" and "paragraph (2)" with "paragraph (3)" in paragraph (5) of that Article), the provisions amending Article 41-19-2, paragraph (1) of that Act (limited to the part replacing "December 31, 2013" with "December 31, 2017"), the provisions amending Article 41-19-4, paragraph (1) of that Act (limited to the part replacing "December 31, 2013" with "December 31, 2017"), the provisions amending Article 58, paragraph (5) of that Act (excluding the part concerning item (i) of that paragraph), the provisions amending Article 69-4, paragraph (1) of that Act, the provisions amending paragraph (3), item (ii) of that Article, the provisions amending Article 93 of that Act (excluding the part adding one item to paragraph (1) of that Article, the part renumbering item (vi) as item (vii), moving items (iii) through (v) down by one item each and adding one item after item (ii) in paragraph (2) of that Article, and the part replacing "Article 70-7, paragraph (23) and Article 70-7-2, paragraph (23) (Article 70-7-4, paragraph (14)" with "Article 70-7, paragraph (14), item (x) and paragraph (28), and Article 70-7-2, paragraph (14), item (x), (a) (including the cases where it is applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11)) and paragraph (28) (paragraph (15) of that Article" in paragraph (4) of that Article), the provisions amending Article 94 of that Act, the provisions amending Article 95 of that Act and the provisions amending Article 97-2 of that Act (limited to the part concerning paragraphs (10) and (22) of that Article), and the provisions of Articles 32, 34, 36, 39, 40, 48 and 49, Article 54, paragraphs (1) and (4), Article 55, paragraph (3), Article 85, paragraph (1), and Articles 90, 91 and 104 (limited to the provisions amending the row for paragraph (3) of the table in Article 8, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) (limited to the part replacing "each item of Article 10-2, paragraph (4)" with "Article 10, paragraph (8), item (v)")) of the Supplementary Provisions.
machine translation, not official
**四** 次に掲げる規定 平成二十六年四月一日
suppl-4251-5/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-4
the following provisions: April 1, 2014;
machine translation, not official
**イ** 略
suppl-4251-5/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-4/sub-1
Omitted
machine translation, not official
**ロ** 第八条中租税特別措置法第四十一条第六項の改正規定（「第二項」を「第三項」に改める部分に限る。）、同条第十項の改正規定（「第二項」を「第三項」に改める部分に限る。）、同法第四十一条の三の二の改正規定（同条第二項中「三十万円」を「五十万円」に、「第二項」を「第三項」に改める部分及び同条第五項中「三十万円」を「五十万円」に、「第二項」を「第三項」に改める部分に限る。）、同法第四十一条の十九の二の改正規定（同条第一項中「平成二十五年十二月三十一日」を「平成二十九年十二月三十一日」に改める部分を除く。）、同法第四十一条の十九の三の改正規定（同条第一項中「平成二十四年十二月三十一日」を「平成二十九年十二月三十一日」に改める部分及び同条第二項中「平成二十四年十二月三十一日」を「平成二十九年十二月三十一日」に改める部分を除く。）、同法第四十一条の十九の四の見出しの改正規定、同条の改正規定（同条第一項中「平成二十五年十二月三十一日」を「平成二十九年十二月三十一日」に改める部分を除く。）並びに同法第四十二条の三第一項及び第三項の改正規定（「第四十一条の十九の四第十三項」を「第四十一条の十九の四第十四項」に改める部分に限る。）並びに附則第五十五条第一項及び第二項、第五十九条並びに第六十条の規定
suppl-4251-5/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-4/sub-2
the provisions in Article 8 amending Article 41, paragraph (6) of the Act on Special Measures Concerning Taxation (limited to the part replacing "paragraph (2)" with "paragraph (3)"), the provisions amending paragraph (10) of that Article (limited to the part replacing "paragraph (2)" with "paragraph (3)"), the provisions amending Article 41-3-2 of that Act (limited to the part replacing "300,000 yen" with "500,000 yen" and "paragraph (2)" with "paragraph (3)" in paragraph (2) of that Article and the part replacing "300,000 yen" with "500,000 yen" and "paragraph (2)" with "paragraph (3)" in paragraph (5) of that Article), the provisions amending Article 41-19-2 of that Act (excluding the part replacing "December 31, 2013" with "December 31, 2017" in paragraph (1) of that Article), the provisions amending Article 41-19-3 of that Act (excluding the part replacing "December 31, 2012" with "December 31, 2017" in paragraph (1) of that Article and the part replacing "December 31, 2012" with "December 31, 2017" in paragraph (2) of that Article), the provisions amending the heading of Article 41-19-4 of that Act, the provisions amending that Article (excluding the part replacing "December 31, 2013" with "December 31, 2017" in paragraph (1) of that Article), and the provisions amending Article 42-3, paragraphs (1) and (3) of that Act (limited to the part replacing "Article 41-19-4, paragraph (13)" with "Article 41-19-4, paragraph (14)"), and the provisions of Article 55, paragraphs (1) and (2), Article 59 and Article 60 of the Supplementary Provisions.
machine translation, not official
**五** 次に掲げる規定 平成二十七年一月一日
suppl-4251-5/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-5
the following provisions: January 1, 2015;
machine translation, not official
**イ及びロ** 略
suppl-4251-5/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ハ** 第八条中租税特別措置法第九条の七第一項の改正規定、同法第六十九条の四第二項の改正規定、同法第六十九条の五の改正規定、同法第七十条の三の前に二条を加える改正規定、同法第七十条の四の見出しの改正規定、同法第七十条の六の見出しの改正規定、同法第七十条の六の四の見出しの改正規定、同条第二項第五号の改正規定、同条第十三項の改正規定、同条第十四項の改正規定（「納税猶予」の下に「及び免除」を加える部分に限る。）、同条第十五項の改正規定、同法第七十条の七（見出しを含む。）の改正規定（同条第二項第三号トを削る部分及び同項第五号中「第七十条の二の二」を「第七十条の二の三及び第七十条の二の四」に改める部分を除く。）、同法第七十条の七の二（見出しを含む。）の改正規定、同法第七十条の七の四（見出しを含む。）の改正規定、同法第七十条の八の二の改正規定、同法第九十三条第一項の改正規定（同項に一号を加える部分に限る。）、同条第二項の改正規定（同項中第六号を第七号とし、第三号から第五号までを一号ずつ繰り下げ、第二号の次に一号を加える部分に限る。）及び同条第四項の改正規定（「第七十条の七第二十三項及び第七十条の七の二第二十三項（第七十条の七の四第十四項」を「第七十条の七第十四項第十号及び第二十八項並びに第七十条の七の二第十四項第十号イ（第七十条の七の四第十一項において準用する場合を含む。）及び第二十八項（同条第十五項」に改める部分に限る。）並びに附則第三十一条、第八十五条第二項並びに第八十六条第一項、第二項及び第四項から第十五項までの規定
suppl-4251-5/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-5/sub-2
the provisions in Article 8 amending Article 9-7, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 69-4, paragraph (2) of that Act, the provisions amending Article 69-5 of that Act, the provisions adding two Articles before Article 70-3 of that Act, the provisions amending the heading of Article 70-4 of that Act, the provisions amending the heading of Article 70-6 of that Act, the provisions amending the heading of Article 70-6-4 of that Act, the provisions amending paragraph (2), item (v) of that Article, the provisions amending paragraph (13) of that Article, the provisions amending paragraph (14) of that Article (limited to the part adding "and exemption" after "tax payment grace period"), the provisions amending paragraph (15) of that Article, the provisions amending Article 70-7 of that Act (including its heading) (excluding the part deleting paragraph (2), item (iii), (g) of that Article and the part replacing "Article 70-2-2" with "Article 70-2-3 and Article 70-2-4" in item (v) of that paragraph), the provisions amending Article 70-7-2 of that Act (including its heading), the provisions amending Article 70-7-4 of that Act (including its heading), the provisions amending Article 70-8-2 of that Act, the provisions amending Article 93, paragraph (1) of that Act (limited to the part adding one item to that paragraph), the provisions amending paragraph (2) of that Article (limited to the part renumbering item (vi) of that paragraph as item (vii), moving items (iii) through (v) down by one item each and adding one item after item (ii)) and the provisions amending paragraph (4) of that Article (limited to the part replacing "Article 70-7, paragraph (23) and Article 70-7-2, paragraph (23) (Article 70-7-4, paragraph (14)" with "Article 70-7, paragraph (14), item (x) and paragraph (28), and Article 70-7-2, paragraph (14), item (x), (a) (including the cases where it is applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11)) and paragraph (28) (paragraph (15) of that Article"), and the provisions of Article 31, Article 85, paragraph (2), and Article 86, paragraphs (1), (2) and (4) through (15) of the Supplementary Provisions.
machine translation, not official
**六** 次に掲げる規定 平成二十八年一月一日
suppl-4251-5/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-6
the following provisions: January 1, 2016;
machine translation, not official
**イ及びロ** 略
suppl-4251-5/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ハ** 第八条中租税特別措置法第三条の改正規定、同法第三条の二の改正規定、同法第三条の三の改正規定、同法第四条の四第三項の改正規定、同法第五条の二の改正規定、同法第五条の三の改正規定（同条第一項中「平成二十五年三月三十一日までに発行された特定振替社債等で」を削る部分及び「受けているもの」を「受けている特定振替社債等」に改める部分、同条第二項に係る部分（「第五項」を「第九項」に改める部分を除く。）並びに同条第四項第一号を削り、同項第二号を同項第一号とし、同項第三号から第六号までを一号ずつ繰り上げ、同項第七号を同項第六号とし、同号の次に一号を加える部分を除く。）、同法第六条の改正規定、同法第八条の改正規定、同法第八条の二の改正規定、同法第八条の三の改正規定、同法第八条の四（見出しを含む。）の改正規定、同法第八条の五（見出しを含む。）の改正規定、同法第九条の二第一項の改正規定、同法第九条の三の改正規定、同法第九条の三の二の改正規定、同法第九条の七第二項の改正規定、同法第九条の八第一号の改正規定、同法第二十九条の二第四項並びに第二十九条の三第三項及び第六項の改正規定、同法第三十七条の十（見出しを含む。）の改正規定、同法第三十七条の十一及び第三十七条の十一の二を削る改正規定、同法第三十七条の十の二の改正規定、同条を第三十七条の十一の二とする改正規定、同法第三十七条の十の次に一条を加える改正規定、同法第三十七条の十一の三の改正規定、同法第三十七条の十一の五第一項の改正規定、同法第三十七条の十一の六の改正規定、同法第三十七条の十二の改正規定、同法第三十七条の十二の二の改正規定、同法第三十七条の十三の改正規定（同条第一項第一号に係る部分を除く。）、同法第三十七条の十三の二の改正規定、同法第三十七条の十四の二の改正規定、同法第三十七条の十四の三の改正規定（同条第四項を改める部分を除く。）、同法第三十七条の十五の改正規定、同法第三十七条の十六を削る改正規定、同法第三十八条の改正規定、同法第四十一条の十二の改正規定（同条第一項中「第三条第一項」を「（昭和六十二年法律第六十二号）第三条第一項」に改め、「民間都市開発推進機構」の下に「（政令で定めるものに限る。）」を加える部分を除く。）、同条の次に一条を加える改正規定、同法第四十一条の十三（見出しを含む。）の改正規定（同条第二項中「平成二十五年三月三十一日までに発行された第五条の三第四項第一号」を「第五条の三第四項第七号」に改める部分を除く。）、同条の次に二条を加える改正規定、同法第四十一条の二十の二第二項第三号の改正規定、同法第四十二条の二第一項第一号の改正規定（「これに類するものとして政令で定めるもの」を「第五条の三第四項第七号イからリまでに掲げるもの」に改める部分を除く。）、同項第四号の改正規定、同法第四十二条の二の二の改正規定、同法第四十二条の三の改正規定（同条第一項及び第三項に係る部分を除く。）、同法第六十七条の十七の改正規定（同条第二項中「平成二十五年三月三十一日までに発行された第五条の三第四項第一号」を「第五条の三第四項第七号」に改める部分を除く。）、同法第六十七条の十八を削る改正規定、同法第八十条第三項の改正規定並びに同法第九十七条の二第三十項の改正規定並びに附則第十九条から第二十一条まで、第二十二条第一項から第五項まで、第二十二条の二から第二十九条まで、第四十二条から第四十七条まで、第五十条から第五十二条まで、第五十六条から第五十八条まで、第七十二条、第七十三条及び第百一条の規定
suppl-4251-5/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-6/sub-2
the provisions in Article 8 amending Article 3 of the Act on Special Measures Concerning Taxation, the provisions amending Article 3-2 of that Act, the provisions amending Article 3-3 of that Act, the provisions amending Article 4-4, paragraph (3) of that Act, the provisions amending Article 5-2 of that Act, the provisions amending Article 5-3 of that Act (excluding the part deleting "that are specified book-entry corporate bonds, etc. issued on or before March 31, 2013 and" and replacing "those receiving" with "specified book-entry corporate bonds, etc. receiving" in paragraph (1) of that Article, the part concerning paragraph (2) of that Article (excluding the part replacing "paragraph (5)" with "paragraph (9)"), and the part deleting paragraph (4), item (i) of that Article, renumbering item (ii) of that paragraph as item (i) of that paragraph, moving items (iii) through (vi) of that paragraph up by one item each, renumbering item (vii) of that paragraph as item (vi) of that paragraph and adding one item after that item), the provisions amending Article 6 of that Act, the provisions amending Article 8 of that Act, the provisions amending Article 8-2 of that Act, the provisions amending Article 8-3 of that Act, the provisions amending Article 8-4 of that Act (including its heading), the provisions amending Article 8-5 of that Act (including its heading), the provisions amending Article 9-2, paragraph (1) of that Act, the provisions amending Article 9-3 of that Act, the provisions amending Article 9-3-2 of that Act, the provisions amending Article 9-7, paragraph (2) of that Act, the provisions amending Article 9-8, item (i) of that Act, the provisions amending Article 29-2, paragraph (4) and Article 29-3, paragraphs (3) and (6) of that Act, the provisions amending Article 37-10 of that Act (including its heading), the provisions deleting Articles 37-11 and 37-11-2 of that Act, the provisions amending Article 37-10-2 of that Act, the provisions renumbering that Article as Article 37-11-2, the provisions adding one Article after Article 37-10 of that Act, the provisions amending Article 37-11-3 of that Act, the provisions amending Article 37-11-5, paragraph (1) of that Act, the provisions amending Article 37-11-6 of that Act, the provisions amending Article 37-12 of that Act, the provisions amending Article 37-12-2 of that Act, the provisions amending Article 37-13 of that Act (excluding the part concerning paragraph (1), item (i) of that Article), the provisions amending Article 37-13-2 of that Act, the provisions amending Article 37-14-2 of that Act, the provisions amending Article 37-14-3 of that Act (excluding the part amending paragraph (4) of that Article), the provisions amending Article 37-15 of that Act, the provisions deleting Article 37-16 of that Act, the provisions amending Article 38 of that Act, the provisions amending Article 41-12 of that Act (excluding the part replacing "Article 3, paragraph (1)" with "(Act No. 62 of 1987) Article 3, paragraph (1)" and adding "(limited to those specified by Cabinet Order)" after "Organization for Promoting Urban Development" in paragraph (1) of that Article), the provisions adding one Article after that Article, the provisions amending Article 41-13 of that Act (including its heading) (excluding the part replacing "Article 5-3, paragraph (4), item (i) issued on or before March 31, 2013" with "Article 5-3, paragraph (4), item (vii)" in paragraph (2) of that Article), the provisions adding two Articles after that Article, the provisions amending Article 41-20-2, paragraph (2), item (iii) of that Act, the provisions amending Article 42-2, paragraph (1), item (i) of that Act (excluding the part replacing "those specified by Cabinet Order as being similar thereto" with "those listed in Article 5-3, paragraph (4), item (vii), (a) through (i)"), the provisions amending item (iv) of that paragraph, the provisions amending Article 42-2-2 of that Act, the provisions amending Article 42-3 of that Act (excluding the part concerning paragraphs (1) and (3) of that Article), the provisions amending Article 67-17 of that Act (excluding the part replacing "Article 5-3, paragraph (4), item (i) issued on or before March 31, 2013" with "Article 5-3, paragraph (4), item (vii)" in paragraph (2) of that Article), the provisions deleting Article 67-18 of that Act, the provisions amending Article 80, paragraph (3) of that Act and the provisions amending Article 97-2, paragraph (30) of that Act, and the provisions of Articles 19 through 21, Article 22, paragraphs (1) through (5), Articles 22-2 through 29, Articles 42 through 47, Articles 50 through 52, Articles 56 through 58, Article 72, Article 73 and Article 101 of the Supplementary Provisions.
machine translation, not official
**七** 略
suppl-4251-5/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-7
Omitted
machine translation, not official
**八** 第八条中租税特別措置法第六十七条の十五第一項第二号ヘの改正規定及び附則第七十一条の規定 金融商品取引法等の一部を改正する法律（平成二十五年法律第四十五号）附則第一条第三号に掲げる規定の施行の日
suppl-4251-5/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-8
the provisions in Article 8 amending Article 67-15, paragraph (1), item (ii), (f) of the Act on Special Measures Concerning Taxation and the provisions of Article 71 of the Supplementary Provisions: the date on which the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 45 of 2013) come into effect;
machine translation, not official
**九** 第八条中租税特別措置法第八十三条の三を第八十三条の四とし、第八十三条の二の次に一条を加える改正規定 不動産特定共同事業法の一部を改正する法律（平成二十五年法律第五十六号）の施行の日
suppl-4251-5/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-9
the provisions in Article 8 renumbering Article 83-3 of the Act on Special Measures Concerning Taxation as Article 83-4 and adding one Article after Article 83-2: the date on which the Act Partially Amending the Act on Specified Joint Real Estate Ventures (Act No. 56 of 2013) comes into effect;
machine translation, not official
**十** 次に掲げる規定 福島復興再生特別措置法の一部を改正する法律（平成二十五年法律第十二号）の施行の日
suppl-4251-5/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-10
the following provisions: the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 12 of 2013) comes into effect.
machine translation, not official
**イ** 第九条中東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十条の二第一項の表の第一号の改正規定、同法第十条の二の二（見出しを含む。）の改正規定、同条を同法第十条の二の三とする改正規定、同法第十条の二の次に一条を加える改正規定、同法第十条の三の改正規定（同条第二項中「第十条の五」の下に「若しくは第十条の五の四」を加える部分を除く。）、同法第十条の三の二（見出しを含む。）の改正規定（同条第二項中「第十条の五」の下に「若しくは第十条の五の四」を加える部分を除く。）、同条を同法第十条の三の三とする改正規定、同法第十条の三の次に一条を加える改正規定、同法第十条の四第一項の改正規定（「第十条の三第四項」を「第十条の五の三第四項」に改める部分及び「第十条の二第四項各号」を「第十条第八項第五号」に改める部分を除く。）、同法第十条の五第一項の改正規定、同法第十一条の三の改正規定、同法第十七条の二第一項の表の第一号の改正規定、同法第十七条の二の二の見出しの改正規定、同条第一項の改正規定、同条第二項の改正規定（「第四十二条の十二」の下に「、第四十二条の十二の二第二項、第四十二条の十二の三第二項、第三項及び第五項、第四十二条の十二の四」を加える部分を除く。）、同条第四項の改正規定、同条第六項各号の改正規定、同条第七項の改正規定、同条を同法第十七条の二の三とする改正規定、同法第十七条の二の次に一条を加える改正規定、同法第十七条の三第一項の改正規定（「第五十一条」を「第六十四条」に、「第五十二条」を「第六十五条」に改める部分に限る。）、同条第二項第一号から第三号までの改正規定、同法第十七条の三の二の見出しの改正規定、同条第一項の改正規定（「第六十二条第一項」を「第四十二条の十二の二第二項、第四十二条の十二の三第二項、第三項及び第五項、第六十二条第一項」に改める部分を除く。）、同条第二項第一号から第三号までの改正規定、同項第四号の改正規定、同条第三項の改正規定、同条第四項の改正規定、同条第五項の改正規定（「第十七条の三の二」を「第十七条の三の三」に改める部分に限る。）、同条を同法第十七条の三の三とする改正規定、同法第十七条の三の次に一条を加える改正規定、同法第十七条の四第一項の改正規定（「第四十二条の十一第三項」を「第四十二条の十二の三第三項」に、「第四十二条の四の二第八項各号」を「第四十二条の五第四項」に、「含む。）」を「該当するもの」に、「第六十八条の十五の三第一項各号」を「第六十八条の十五の六第一項各号」に改める部分を除く。）、同法第十七条の五第一項の改正規定、同法第十八条の三の改正規定、同法第十八条の五第一項の改正規定、同法第十八条の六第一項の改正規定、同法第十八条の七第一項の改正規定、同法第二十五条の二第一項の表の第一号の改正規定、同条第二項の改正規定（「並びに次条第二項」を「、次条第二項」に改める部分及び「及び第三項」の下に「並びに第二十五条の二の三第二項及び第三項」を加える部分に限る。）、同法第二十五条の二の二の見出しの改正規定、同条第一項の改正規定、同条第二項の改正規定（「第六十八条の十五の二」の下に「、第六十八条の十五の三第二項、第六十八条の十五の四第二項、第三項及び第五項、第六十八条の十五の五」を加える部分を除く。）、同条第四項の改正規定、同条第六項第四号の改正規定、同条第七項の改正規定、同条を同法第二十五条の二の三とする改正規定、同法第二十五条の二の次に一条を加える改正規定、同法第二十五条の三第一項の改正規定（「第五十一条」を「第六十四条」に、「第五十二条」を「第六十五条」に改める部分に限る。）、同条第二項第一号から第三号までの改正規定、同法第二十五条の三の二の見出しの改正規定、同条第一項の改正規定（「第六十八条の六十七第一項」を「第六十八条の十五の三第二項、第六十八条の十五の四第二項、第三項及び第五項、第六十八条の六十七第一項」に改める部分を除く。）、同条第二項第一号から第三号までの改正規定、同項第四号の改正規定、同条第三項の改正規定、同条第四項の改正規定、同条第五項の改正規定（「第二十五条の三の二」を「第二十五条の三の三」に改める部分に限る。）、同条を同法第二十五条の三の三とする改正規定、同法第二十五条の三の次に一条を加える改正規定、同法第二十五条の四第一項の改正規定（「第六十八条の十五の三」を「第六十八条の十五の六」に、「第六十八条の十五第三項」を「第六十八条の十五の四第三項」に、「第六十八条の九の二第八項第一号」を「第六十八条の十第四項」に、「含む。）」を「該当するもの」に改める部分を除く。）、同法第二十五条の五第一項の改正規定、同法第二十六条の三の改正規定、同法第二十六条の五第一項の改正規定、同法第二十六条の六第一項の改正規定及び同法第二十六条の七第一項の改正規定並びに附則第九十二条、第九十七条第二項、第九十九条第二項及び第百四条（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第八条第二項の改正規定（「新租税特別措置法」を「平成二十五年新租税特別措置法」に改める部分及び同項の表の改正規定を除く。）、同項の表第一項の項の改正規定、同表第二項の項の改正規定（「若しくは第十条の二の二第四項」を「、第十条の二の二第四項若しくは第十条の二の三第四項」に改める部分に限る。）、同表第三項の項の改正規定（「若しくは第十条の二の二第五項」を「、第十条の二の二第五項若しくは第十条の二の三第五項」に改める部分に限る。）、同法附則第二十二条第三項の改正規定（同項の表の改正規定を除く。）、同項の表第十七条の二の二第九項の項の次に次のように加える改正規定、同表に次のように加える改正規定、同法附則第二十三条第二項の改正規定（「新租税特別措置法」を「平成二十五年新租税特別措置法」に改める部分及び同項の表の改正規定を除く。）、同項の表第一項の項の改正規定、同表第二項の項の改正規定（「若しくは第十七条の二の二第三項」を「、第十七条の二の二第三項若しくは第十七条の二の三第三項」に改める部分に限る。）、同表第三項の項の改正規定（「若しくは第十七条の二の二第四項」を「、第十七条の二の二第四項若しくは第十七条の二の三第四項」に改める部分に限る。）、同法附則第三十三条第三項の改正規定（同項の表の改正規定を除く。）、同項の表第二十五条の二の二第九項の項の次に次のように加える改正規定、同表に次のように加える改正規定、同法附則第三十四条第二項の改正規定（「新租税特別措置法第六十八条の十五の三」を「平成二十五年新租税特別措置法第六十八条の十五の六」に改める部分及び同項の表の改正規定を除く。）、同項の表第一項の項の改正規定、同表第二項の項の改正規定（「若しくは第二十五条の二の二第三項」を「、第二十五条の二の二第三項若しくは第二十五条の二の三第三項」に改める部分に限る。）、同表第三項の項の改正規定（「若しくは第二十五条の二の二第四項」を「、第二十五条の二の二第四項若しくは第二十五条の二の三第四項」に改める部分に限る。）及び同法附則第六十六条第二項の改正規定に限る。）の規定
suppl-4251-5/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-10/sub-1
the provisions in Article 9 amending item (i) of the table in Article 10-2, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, the provisions amending Article 10-2-2 of that Act (including its heading), the provisions renumbering that Article as Article 10-2-3 of that Act, the provisions adding one Article after Article 10-2 of that Act, the provisions amending Article 10-3 of that Act (excluding the part adding "or Article 10-5-4" after "Article 10-5" in paragraph (2) of that Article), the provisions amending Article 10-3-2 of that Act (including its heading) (excluding the part adding "or Article 10-5-4" after "Article 10-5" in paragraph (2) of that Article), the provisions renumbering that Article as Article 10-3-3 of that Act, the provisions adding one Article after Article 10-3 of that Act, the provisions amending Article 10-4, paragraph (1) of that Act (excluding the part replacing "Article 10-3, paragraph (4)" with "Article 10-5-3, paragraph (4)" and the part replacing "each item of Article 10-2, paragraph (4)" with "Article 10, paragraph (8), item (v)"), the provisions amending Article 10-5, paragraph (1) of that Act, the provisions amending Article 11-3 of that Act, the provisions amending item (i) of the table in Article 17-2, paragraph (1) of that Act, the provisions amending the heading of Article 17-2-2 of that Act, the provisions amending paragraph (1) of that Article, the provisions amending paragraph (2) of that Article (excluding the part adding ", Article 42-12-2, paragraph (2), Article 42-12-3, paragraphs (2), (3) and (5), Article 42-12-4" after "Article 42-12"), the provisions amending paragraph (4) of that Article, the provisions amending the items of paragraph (6) of that Article, the provisions amending paragraph (7) of that Article, the provisions renumbering that Article as Article 17-2-3 of that Act, the provisions adding one Article after Article 17-2 of that Act, the provisions amending Article 17-3, paragraph (1) of that Act (limited to the part replacing "Article 51" with "Article 64" and "Article 52" with "Article 65"), the provisions amending paragraph (2), items (i) through (iii) of that Article, the provisions amending the heading of Article 17-3-2 of that Act, the provisions amending paragraph (1) of that Article (excluding the part replacing "Article 62, paragraph (1)" with "Article 42-12-2, paragraph (2), Article 42-12-3, paragraphs (2), (3) and (5), Article 62, paragraph (1)"), the provisions amending paragraph (2), items (i) through (iii) of that Article, the provisions amending item (iv) of that paragraph, the provisions amending paragraph (3) of that Article, the provisions amending paragraph (4) of that Article, the provisions amending paragraph (5) of that Article (limited to the part replacing "Article 17-3-2" with "Article 17-3-3"), the provisions renumbering that Article as Article 17-3-3 of that Act, the provisions adding one Article after Article 17-3 of that Act, the provisions amending Article 17-4, paragraph (1) of that Act (excluding the part replacing "Article 42-11, paragraph (3)" with "Article 42-12-3, paragraph (3)", "each item of Article 42-4-2, paragraph (8)" with "Article 42-5, paragraph (4)", "including …)" with "falling under", and "each item of Article 68-15-3, paragraph (1)" with "each item of Article 68-15-6, paragraph (1)"), the provisions amending Article 17-5, paragraph (1) of that Act, the provisions amending Article 18-3 of that Act, the provisions amending Article 18-5, paragraph (1) of that Act, the provisions amending Article 18-6, paragraph (1) of that Act, the provisions amending Article 18-7, paragraph (1) of that Act, the provisions amending item (i) of the table in Article 25-2, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article (limited to the part replacing "and paragraph (2) of the following Article" with ", paragraph (2) of the following Article" and the part adding "and Article 25-2-3, paragraphs (2) and (3)" after "and paragraph (3)"), the provisions amending the heading of Article 25-2-2 of that Act, the provisions amending paragraph (1) of that Article, the provisions amending paragraph (2) of that Article (excluding the part adding ", Article 68-15-3, paragraph (2), Article 68-15-4, paragraphs (2), (3) and (5), Article 68-15-5" after "Article 68-15-2"), the provisions amending paragraph (4) of that Article, the provisions amending paragraph (6), item (iv) of that Article, the provisions amending paragraph (7) of that Article, the provisions renumbering that Article as Article 25-2-3 of that Act, the provisions adding one Article after Article 25-2 of that Act, the provisions amending Article 25-3, paragraph (1) of that Act (limited to the part replacing "Article 51" with "Article 64" and "Article 52" with "Article 65"), the provisions amending paragraph (2), items (i) through (iii) of that Article, the provisions amending the heading of Article 25-3-2 of that Act, the provisions amending paragraph (1) of that Article (excluding the part replacing "Article 68-67, paragraph (1)" with "Article 68-15-3, paragraph (2), Article 68-15-4, paragraphs (2), (3) and (5), Article 68-67, paragraph (1)"), the provisions amending paragraph (2), items (i) through (iii) of that Article, the provisions amending item (iv) of that paragraph, the provisions amending paragraph (3) of that Article, the provisions amending paragraph (4) of that Article, the provisions amending paragraph (5) of that Article (limited to the part replacing "Article 25-3-2" with "Article 25-3-3"), the provisions renumbering that Article as Article 25-3-3 of that Act, the provisions adding one Article after Article 25-3 of that Act, the provisions amending Article 25-4, paragraph (1) of that Act (excluding the part replacing "Article 68-15-3" with "Article 68-15-6", "Article 68-15, paragraph (3)" with "Article 68-15-4, paragraph (3)", "Article 68-9-2, paragraph (8), item (i)" with "Article 68-10, paragraph (4)", and "including …)" with "falling under"), the provisions amending Article 25-5, paragraph (1) of that Act, the provisions amending Article 26-3 of that Act, the provisions amending Article 26-5, paragraph (1) of that Act, the provisions amending Article 26-6, paragraph (1) of that Act and the provisions amending Article 26-7, paragraph (1) of that Act, and the provisions of Article 92, Article 97, paragraph (2), Article 99, paragraph (2) and Article 104 (limited to the provisions amending Article 8, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) (excluding the part replacing "New Act on Special Measures Concerning Taxation" with "2013 New Act on Special Measures Concerning Taxation" and the provisions amending the table in that paragraph), the provisions amending the row for paragraph (1) of the table in that paragraph, the provisions amending the row for paragraph (2) of that table (limited to the part replacing "or Article 10-2-2, paragraph (4)" with ", Article 10-2-2, paragraph (4) or Article 10-2-3, paragraph (4)"), the provisions amending the row for paragraph (3) of that table (limited to the part replacing "or Article 10-2-2, paragraph (5)" with ", Article 10-2-2, paragraph (5) or Article 10-2-3, paragraph (5)"), the provisions amending Article 22, paragraph (3) of the Supplementary Provisions of that Act (excluding the provisions amending the table in that paragraph), the provisions adding the following after the row for Article 17-2-2, paragraph (9) of the table in that paragraph, the provisions adding the following to that table, the provisions amending Article 23, paragraph (2) of the Supplementary Provisions of that Act (excluding the part replacing "New Act on Special Measures Concerning Taxation" with "2013 New Act on Special Measures Concerning Taxation" and the provisions amending the table in that paragraph), the provisions amending the row for paragraph (1) of the table in that paragraph, the provisions amending the row for paragraph (2) of that table (limited to the part replacing "or Article 17-2-2, paragraph (3)" with ", Article 17-2-2, paragraph (3) or Article 17-2-3, paragraph (3)"), the provisions amending the row for paragraph (3) of that table (limited to the part replacing "or Article 17-2-2, paragraph (4)" with ", Article 17-2-2, paragraph (4) or Article 17-2-3, paragraph (4)"), the provisions amending Article 33, paragraph (3) of the Supplementary Provisions of that Act (excluding the provisions amending the table in that paragraph), the provisions adding the following after the row for Article 25-2-2, paragraph (9) of the table in that paragraph, the provisions adding the following to that table, the provisions amending Article 34, paragraph (2) of the Supplementary Provisions of that Act (excluding the part replacing "Article 68-15-3 of the New Act on Special Measures Concerning Taxation" with "Article 68-15-6 of the 2013 New Act on Special Measures Concerning Taxation" and the provisions amending the table in that paragraph), the provisions amending the row for paragraph (1) of the table in that paragraph, the provisions amending the row for paragraph (2) of that table (limited to the part replacing "or Article 25-2-2, paragraph (3)" with ", Article 25-2-2, paragraph (3) or Article 25-2-3, paragraph (3)"), the provisions amending the row for paragraph (3) of that table (limited to the part replacing "or Article 25-2-2, paragraph (4)" with ", Article 25-2-2, paragraph (4) or Article 25-2-3, paragraph (4)") and the provisions amending Article 66, paragraph (2) of the Supplementary Provisions of that Act) of the Supplementary Provisions.
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### 第十八条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4251-5/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-18
**第一項** 別段の定めがあるものを除き、第八条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、平成二十五年分以後の所得税について適用し、平成二十四年分以前の所得税については、なお従前の例による。
suppl-4251-5/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-18/par-1
Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by Article 8 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2013 and subsequent years, and the provisions then in force continue to govern income tax for 2012 and prior years.
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### 第十九条（利子所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation on Interest Income
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suppl-4251-5/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-19
**第一項** 個人が平成二十八年一月一日前に支払を受けるべき第八条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第三条第一項に規定する利子等については、なお従前の例による。
suppl-4251-5/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-19/par-1
The provisions then in force continue to govern interest and similar income prescribed in Article 3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 8 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that an individual is to receive before January 1, 2016.
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### 第二十条（国外で発行された公社債等の利子所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued Outside Japan
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suppl-4251-5/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-20
**第一項** 旧租税特別措置法第三条の三第一項の居住者又は同条第二項の内国法人が平成二十八年一月一日前に支払を受けるべき同条第一項に規定する国外公社債等の利子等については、なお従前の例による。
suppl-4251-5/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-20/par-1
The provisions then in force continue to govern interest and similar income from foreign public and corporate bonds, etc. prescribed in Article 3-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident referred to in paragraph (1) of that Article or a domestic corporation referred to in paragraph (2) of that Article is to receive before January 1, 2016.
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### 第二十一条（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Asset-Building Savings Contracts
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suppl-4251-5/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-21
**第一項** 新租税特別措置法第四条の四第三項の規定は、平成二十八年一月一日以後の同項に規定する証券投資信託の終了又は一部の解約について適用し、同日前の旧租税特別措置法第四条の四第三項に規定する証券投資信託の終了又は一部の解約については、なお従前の例による。
suppl-4251-5/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-21/par-1
The provisions of Article 4-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a securities investment trust prescribed in that paragraph on or after January 1, 2016, and the provisions then in force continue to govern the termination or partial cancellation of a securities investment trust prescribed in Article 4-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation before that date.
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### 第二十二条（振替国債等の利子の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Book-Entry Government Bonds, etc.
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suppl-4251-5/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22
**第一項** 新租税特別措置法第五条の二の規定は、非居住者又は外国法人が平成二十八年一月一日以後に支払を受けるべき同条第一項に規定する振替国債又は振替地方債の利子について適用し、同日前に支払を受けるべき旧租税特別措置法第五条の二第一項に規定する振替国債又は振替地方債の利子については、なお従前の例による。
suppl-4251-5/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22/par-1
The provisions of Article 5-2 of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds or book-entry local government bonds prescribed in paragraph (1) of that Article that a nonresident or a foreign corporation is to receive on or after January 1, 2016, and the provisions then in force continue to govern interest on book-entry government bonds or book-entry local government bonds prescribed in Article 5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is to be received before that date.
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**第二項** 平成二十八年一月一日前に提出された旧租税特別措置法第五条の二第一項第一号に規定する非課税適用申告書又は同条第四項第一号に規定する組合等届出書及び組合契約書等の写し（当該非課税適用申告書若しくは組合等届出書及び組合契約書等の写し又はこれらにつき提出された同条第十四項に規定する申告書若しくは届出書及び組合契約書等の写し（以下この項において「異動申告書等」という。）の提出後に同条第十四項に規定する変更をした場合において、その変更をした日以後平成二十七年十二月三十一日までに異動申告書等の提出がされていないときにおける当該非課税適用申告書又は組合等届出書及び組合契約書等の写しを除く。）は、平成二十八年一月一日において提出された新租税特別措置法第五条の二第一項に規定する非課税適用申告書又は同条第四項に規定する組合等届出書及び組合契約書等の写しとみなす。
suppl-4251-5/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22/par-2
A written application for a tax exemption prescribed in Article 5-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation, or written notification of a partnership, etc. and a copy of the partnership contract, etc. prescribed in paragraph (4), item (i) of that Article, that was submitted before January 1, 2016 (excluding that written application for a tax exemption, or that written notification of a partnership, etc. and copy of the partnership contract, etc., in the case where, after the submission of that written application for a tax exemption, or that written notification of a partnership, etc. and copy of the partnership contract, etc., or of the return, or written notification and copy of the partnership contract, etc., prescribed in paragraph (14) of that Article submitted with regard to them (hereinafter referred to as a "return of change, etc." in this paragraph), a change prescribed in paragraph (14) of that Article was made and no return of change, etc. has been submitted during the period from the date on which that change was made to December 31, 2015) is deemed to be a written application for a tax exemption prescribed in Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, or written notification of a partnership, etc. and a copy of the partnership contract, etc. prescribed in paragraph (4) of that Article, submitted on January 1, 2016.
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**第三項** 新租税特別措置法第五条の三の規定は、非居住者又は外国法人が平成二十八年一月一日以後に支払を受けるべき同条第一項に規定する特定振替社債等の同項に規定する利子等について適用し、同日前に支払を受けるべき旧租税特別措置法第五条の三第一項に規定する特定振替社債等の同項に規定する利子等については、なお従前の例による。
suppl-4251-5/art-22/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22/par-3
The provisions of Article 5-3 of the New Act on Special Measures Concerning Taxation apply to interest and similar income prescribed in paragraph (1) of that Article on specified book-entry corporate bonds, etc. prescribed in that paragraph that a nonresident or a foreign corporation is to receive on or after January 1, 2016, and the provisions then in force continue to govern interest and similar income prescribed in Article 5-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation on specified book-entry corporate bonds, etc. prescribed in that paragraph that is to be received before that date.
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**第四項** 平成二十八年一月一日前に提出された旧租税特別措置法第五条の三第一項第一号に規定する書類（以下この項において「非課税適用申告書」という。）又は同条第五項において準用する旧租税特別措置法第五条の二第四項第一号に規定する組合等届出書及び組合契約書等の写し（当該非課税適用申告書若しくは組合等届出書及び組合契約書等の写し又はこれらにつき提出された旧租税特別措置法第五条の三第五項において準用する旧租税特別措置法第五条の二第十四項に規定する申告書若しくは届出書及び組合契約書等の写し（以下この項において「異動申告書等」という。）の提出後に旧租税特別措置法第五条の三第五項において準用する旧租税特別措置法第五条の二第十四項に規定する変更をした場合において、その変更をした日以後平成二十七年十二月三十一日までに異動申告書等の提出がされていないときにおける当該非課税適用申告書又は組合等届出書及び組合契約書等の写しを除く。）は、平成二十八年一月一日において提出された新租税特別措置法第五条の三第一項に規定する非課税適用申告書又は同条第九項において準用する新租税特別措置法第五条の二第四項に規定する組合等届出書及び組合契約書等の写しとみなす。
suppl-4251-5/art-22/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22/par-4
A document prescribed in Article 5-3, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as a "written application for a tax exemption" in this paragraph), or written notification of a partnership, etc. and a copy of the partnership contract, etc. prescribed in Article 5-2, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the Former Act on Special Measures Concerning Taxation, that was submitted before January 1, 2016 (excluding that written application for a tax exemption, or that written notification of a partnership, etc. and copy of the partnership contract, etc., in the case where, after the submission of that written application for a tax exemption, or that written notification of a partnership, etc. and copy of the partnership contract, etc., or of the return, or written notification and copy of the partnership contract, etc., prescribed in Article 5-2, paragraph (14) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the Former Act on Special Measures Concerning Taxation submitted with regard to them (hereinafter referred to as a "return of change, etc." in this paragraph), a change prescribed in Article 5-2, paragraph (14) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the Former Act on Special Measures Concerning Taxation was made and no return of change, etc. has been submitted during the period from the date on which that change was made to December 31, 2015) is deemed to be a written application for a tax exemption prescribed in Article 5-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, or written notification of a partnership, etc. and a copy of the partnership contract, etc. prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (9) of that Article, submitted on January 1, 2016.
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**第五項** 平成二十八年一月一日前に旧租税特別措置法第五条の二第十八項（旧租税特別措置法第五条の三第五項において準用する場合を含む。以下この項において同じ。）の規定により承認を受けた旧租税特別措置法第五条の二第十八項に規定する適格口座管理機関（同日において当該承認を同条第二十項（旧租税特別措置法第五条の三第五項において準用する場合を含む。）の規定により取り消されていないものに限る。）は、同日において新租税特別措置法第五条の三第四項第八号の規定により承認を受けた同号に規定する適格口座管理機関とみなす。
suppl-4251-5/art-22/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-22/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22/par-5
A qualified account management institution prescribed in Article 5-2, paragraph (18) of the Former Act on Special Measures Concerning Taxation that received approval before January 1, 2016 pursuant to the provisions of Article 5-2, paragraph (18) of the Former Act on Special Measures Concerning Taxation (including the cases where it is applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) (limited to one whose approval has not been revoked as of that date pursuant to the provisions of paragraph (20) of that Article (including the cases where it is applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the Former Act on Special Measures Concerning Taxation)) is deemed to be, as of that date, a qualified account management institution prescribed in Article 5-3, paragraph (4), item (viii) of the New Act on Special Measures Concerning Taxation that has received approval pursuant to the provisions of that item.
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**第六項** 施行日から平成二十七年十二月三十一日までの間における旧租税特別措置法第五条の三第五項の規定の適用については、同項の表前条第八項の項及び前条第九項の項中「次条第四項第五号」とあるのは「次条第四項第四号」と、同表前条第二十二項の項中「同条第四項第五号」とあるのは「同条第四項第四号」とする。
suppl-4251-5/art-22/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-22/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22/par-6
With regard to the application of the provisions of Article 5-3, paragraph (5) of the Former Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "paragraph (4), item (v) of the following Article" in the row for paragraph (8) of the preceding Article and the row for paragraph (9) of the preceding Article of the table in that paragraph is deemed to be replaced with "paragraph (4), item (iv) of the following Article", and the phrase "paragraph (4), item (v) of that Article" in the row for paragraph (22) of the preceding Article of that table is deemed to be replaced with "paragraph (4), item (iv) of that Article".
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### 第二十二条の二（民間国外債等の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Foreign Private Bonds
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suppl-4251-5/art-22-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-22-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22-2
**第一項** 新租税特別措置法第六条第十項の規定は、平成二十八年一月一日以後に発行される同項に規定する特定民間国外債について適用し、同日前に発行された旧租税特別措置法第六条第十項に規定する特定民間国外債については、なお従前の例による。
suppl-4251-5/art-22-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-22-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22-2/par-1
The provisions of Article 6, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to specified foreign private bonds prescribed in that paragraph that are issued on or after January 1, 2016, and the provisions then in force continue to govern specified foreign private bonds prescribed in Article 6, paragraph (10) of the Former Act on Special Measures Concerning Taxation that were issued before that date.
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### 第二十三条（金融機関等の受ける利子所得等に対する源泉徴収の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions, etc.
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suppl-4251-5/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-23
**第一項** 新租税特別措置法第八条の規定は、同条第一項に規定する金融機関、同条第二項に規定する金融商品取引業者等又は同条第三項に規定する内国法人が平成二十八年一月一日以後に支払を受けるべき同条第一項に規定する利子、収益の分配又は剰余金の配当について適用し、旧租税特別措置法第八条第一項に規定する金融機関、同条第二項に規定する金融商品取引業者等又は同条第三項に規定する内国法人が同日前に支払を受けるべき同条第一項に規定する利子、収益の分配又は剰余金の配当については、なお従前の例による。
suppl-4251-5/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-23/par-1
The provisions of Article 8 of the New Act on Special Measures Concerning Taxation apply to interest, distributions of proceeds or dividends of surplus prescribed in paragraph (1) of that Article that a financial institution prescribed in paragraph (1) of that Article, a financial instruments business operator, etc. prescribed in paragraph (2) of that Article or a domestic corporation prescribed in paragraph (3) of that Article is to receive on or after January 1, 2016, and the provisions then in force continue to govern interest, distributions of proceeds or dividends of surplus prescribed in paragraph (1) of that Article that a financial institution prescribed in Article 8, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a financial instruments business operator, etc. prescribed in paragraph (2) of that Article or a domestic corporation prescribed in paragraph (3) of that Article is to receive before that date.
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### 第二十四条（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation on Dividend Income from Distributions of Proceeds of Privately Placed Bond-Based Investment Trusts, etc.
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suppl-4251-5/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-24
**第一項** 旧租税特別措置法第八条の二第一項の居住者若しくは国内に恒久的施設を有する非居住者又は同条第三項の非居住者、内国法人若しくは外国法人が平成二十八年一月一日前に支払を受けるべき同条第一項に規定する私募公社債等運用投資信託等の収益の分配に係る配当等については、なお従前の例による。
suppl-4251-5/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-24/par-1
The provisions then in force continue to govern dividends, etc. pertaining to distributions of proceeds of privately placed bond-based investment trusts, etc. prescribed in Article 8-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan referred to in paragraph (1) of that Article, or a nonresident, domestic corporation or foreign corporation referred to in paragraph (3) of that Article, is to receive before January 1, 2016.
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### 第二十五条（国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation on Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan
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suppl-4251-5/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-25
**第一項** 旧租税特別措置法第八条の三第一項の居住者又は同条第二項の内国法人が平成二十八年一月一日前に支払を受けるべき同条第一項に規定する国外私募公社債等運用投資信託等の配当等及び同条第二項に規定する国外投資信託等の配当等については、なお従前の例による。
suppl-4251-5/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-25/par-1
The provisions then in force continue to govern dividends and similar income from foreign privately placed bond-based investment trusts, etc. prescribed in Article 8-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation and dividends and similar income from foreign investment trusts, etc. prescribed in paragraph (2) of that Article that a resident referred to in paragraph (1) of that Article or a domestic corporation referred to in paragraph (2) of that Article is to receive before January 1, 2016.
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### 第二十六条（上場株式等に係る配当所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Dividend Income, etc. Pertaining to Listed Shares, etc.
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suppl-4251-5/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-26
**第一項** 旧租税特別措置法第八条の四第一項の居住者又は国内に恒久的施設を有する非居住者が平成二十八年一月一日前に支払を受けるべき同項に規定する上場株式等の配当等については、なお従前の例による。
suppl-4251-5/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-26/par-1
The provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan referred to in that paragraph is to receive before January 1, 2016.
machine translation, not official
**第二項** 新租税特別措置法第八条の四第四項から第七項までの規定は、平成二十八年一月一日以後に支払うべき同条第四項に規定する上場株式配当等について適用し、同日前に支払うべき旧租税特別措置法第八条の四第四項に規定する上場株式配当等については、なお従前の例による。
suppl-4251-5/art-26/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-26/par-2
The provisions of Article 8-4, paragraphs (4) through (7) of the New Act on Special Measures Concerning Taxation apply to listed share dividends, etc. prescribed in paragraph (4) of that Article that are to be paid on or after January 1, 2016, and the provisions then in force continue to govern listed share dividends, etc. prescribed in Article 8-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation that are to be paid before that date.
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### 第二十七条（確定申告を要しない配当所得等に関する経過措置） — Transitional Measures Concerning Dividend Income, etc. Not Requiring the Filing of a Final Return
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suppl-4251-5/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-27
**第一項** 旧租税特別措置法第八条の五第一項の居住者又は国内に恒久的施設を有する非居住者が平成二十八年一月一日前に支払を受けるべき同項に規定する配当等については、なお従前の例による。
suppl-4251-5/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-27/par-1
The provisions then in force continue to govern dividends and similar income prescribed in Article 8-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan referred to in that paragraph is to receive before January 1, 2016.
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### 第二十八条（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends and Similar Income on Listed Shares, etc.
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suppl-4251-5/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-28
**第一項** 平成二十八年一月一日前に支払を受けるべき旧租税特別措置法第九条の三に規定する配当等については、なお従前の例による。
suppl-4251-5/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-28/par-1
The provisions then in force continue to govern dividends and similar income prescribed in Article 9-3 of the Former Act on Special Measures Concerning Taxation that are to be received before January 1, 2016.
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### 第二十九条（上場株式等の配当等に係る源泉徴収義務等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.
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suppl-4251-5/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-29
**第一項** 平成二十八年一月一日前に旧租税特別措置法第九条の三の二第一項の個人又は内国法人若しくは外国法人に対して支払われる同項に規定する上場株式等の配当等については、なお従前の例による。
suppl-4251-5/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-29/par-1
The provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are paid before January 1, 2016 to an individual, a domestic corporation or a foreign corporation referred to in that paragraph.
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### 第三十条（上場証券投資信託等の償還金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Redemption Money, etc. of Listed Securities Investment Trusts, etc.
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suppl-4251-5/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-30
**第一項** 新租税特別措置法第九条の四の二第一項の規定は、施行日以後の同項に規定する上場証券投資信託等の終了又は一部の解約について適用し、施行日前の旧租税特別措置法第九条の四の二第一項に規定する上場証券投資信託等の終了又は一部の解約については、なお従前の例による。
suppl-4251-5/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-30/par-1
The provisions of Article 9-4-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of listed securities investment trusts, etc. prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern the termination or partial cancellation of listed securities investment trusts, etc. prescribed in Article 9-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
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### 第三十一条（相続財産に係る株式をその発行した非上場会社に譲渡した場合のみなし配当課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Deemed Dividends Where Shares Pertaining to Inherited Property Are Transferred to the Unlisted Company That Issued Them
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suppl-4251-5/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-31
**第一項** 新租税特別措置法第九条の七第一項の規定は、平成二十七年一月一日以後に開始する相続又は遺贈による同項に規定する財産の取得について適用し、同日前に開始した相続又は遺贈による旧租税特別措置法第九条の七第一項に規定する財産の取得については、なお従前の例による。
suppl-4251-5/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-31/par-1
The provisions of Article 9-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the acquisition of property prescribed in that paragraph through inheritance or bequest that commences on or after January 1, 2015, and the provisions then in force continue to govern the acquisition of property prescribed in Article 9-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation through inheritance or bequest that commenced before that date.
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### 第三十二条（非課税口座内の少額上場株式等に係る配当所得の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Dividend Income from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
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suppl-4251-5/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-32
**第一項** 新租税特別措置法第九条の八の規定は、同条の居住者又は国内に恒久的施設を有する非居住者が平成二十六年一月一日以後に支払を受けるべき同条に規定する非課税口座内上場株式等の配当等について適用する。
suppl-4251-5/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-32/par-1
The provisions of Article 9-8 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. in a tax-exempt account prescribed in that Article that a resident or a nonresident having a permanent establishment in Japan referred to in that Article is to receive on or after January 1, 2014.
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### 第三十三条（試験研究を行った場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Experimental Research Is Conducted
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suppl-4251-5/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-33
**第一項** 新租税特別措置法第十条第八項第三号の規定は、個人が施行日以後に支出する同号に規定する試験研究費の額について適用し、個人が施行日前に支出した旧租税特別措置法第十条第八項第三号に規定する試験研究費の額については、なお従前の例による。
suppl-4251-5/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-33/par-1
The provisions of Article 10, paragraph (8), item (iii) of the New Act on Special Measures Concerning Taxation apply to the amount of experimental research expenses prescribed in that item that an individual disburses on or after the Effective Date, and the provisions then in force continue to govern the amount of experimental research expenses prescribed in Article 10, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual disbursed before the Effective Date.
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### 第三十四条（試験研究を行った場合の所得税額の特別控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Special Income Tax Credit Where Experimental Research Is Conducted
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suppl-4251-5/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-34
**第一項** 新租税特別措置法第十条の二の規定は、平成二十六年分以後の所得税について適用し、平成二十五年分以前の所得税については、なお従前の例による。
suppl-4251-5/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-34/par-1
The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2014 and subsequent years, and the provisions then in force continue to govern income tax for 2013 and prior years.
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### 第三十五条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
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suppl-4251-5/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-35
**第一項** 新租税特別措置法第十条の二の二（第六項、第七項及び第九項を除き、第一項第一号イに係る部分に限る。）の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号イに掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十条の二の二第一項第一号イに掲げる減価償却資産については、なお従前の例による。
suppl-4251-5/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-35/par-1
The provisions of Article 10-2-2 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (6), (7) and (9), and limited to the part concerning paragraph (1), item (i), (a)) apply to depreciable assets listed in item (i), (a) of that paragraph that an individual makes an acquisition, etc. of (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 10-2-2, paragraph (1), item (i), (a) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
machine translation, not official
**第二項** 個人が施行日前に取得等をした旧租税特別措置法第十条の二の二第一項第二号イに掲げる減価償却資産については、なお従前の例による。
suppl-4251-5/art-35/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-35/par-2
The provisions then in force continue to govern depreciable assets listed in Article 10-2-2, paragraph (1), item (ii), (a) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第十条の二の二第六項及び第七項の規定は、個人が施行日以後に取得等をする同条第六項に規定する特定エネルギー環境負荷低減推進設備等について適用する。
suppl-4251-5/art-35/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-35/par-3
The provisions of Article 10-2-2, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (6) of that Article that an individual makes an acquisition, etc. of on or after the Effective Date.
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**第四項** 新租税特別措置法第十条の二の二第九項の規定は、個人が施行日以後に取得等をする同条第一項に規定するエネルギー環境負荷低減推進設備等について適用する。
suppl-4251-5/art-35/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-35/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-35/par-4
The provisions of Article 10-2-2, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (1) of that Article that an individual makes an acquisition, etc. of on or after the Effective Date.
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### 第三十六条（雇用者の数が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where the Number of Employees Has Increased
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suppl-4251-5/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-36
**第一項** 新租税特別措置法第十条の五の規定は、平成二十六年分の所得税について適用し、平成二十五年分以前の所得税については、なお従前の例による。
suppl-4251-5/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-36/par-1
The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to income tax for 2014, and the provisions then in force continue to govern income tax for 2013 and prior years.
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### 第三十七条（特定中小企業者が経営改善設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Specified Small and Medium Sized Enterprise Acquires Business Improvement Equipment
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suppl-4251-5/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-37
**第一項** 新租税特別措置法第十条の五の三の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する経営改善設備について適用する。
suppl-4251-5/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-37/par-1
The provisions of Article 10-5-3 of the New Act on Special Measures Concerning Taxation apply to business improvement equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date.
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### 第三十八条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Individuals
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suppl-4251-5/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-38
**第一項** 新租税特別措置法第十二条（第一項の表の第一号に係る部分に限る。）の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この項において同じ。）をする同号の第三欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項の表の第一号の第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-4251-5/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-38/par-1
The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in paragraph (1)) apply to depreciable assets listed in the third column of that item for which an individual makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter in this paragraph) on or after the Effective Date, and with regard to depreciable assets listed in the third column of item (i) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第十二条（第三項及び第四項に係る部分に限る。）の規定は、個人が施行日以後に同条第三項に規定する取得等をする同項に規定する産業振興機械等について適用する。
suppl-4251-5/art-38/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-38/par-2
The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraphs (3) and (4)) apply to industrial promotion machinery, etc. prescribed in paragraph (3) of that Article for which an individual makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.
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**第三項** 新租税特別措置法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定するサービス付き高齢者向け賃貸住宅について適用し、個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第一項に規定するサービス付き高齢者向け賃貸住宅については、なお従前の例による。
suppl-4251-5/art-38/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-38/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-38/par-3
The provisions of Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing for the elderly with services prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第十四条の二（第二項第一号及び第二号ロに係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。
suppl-4251-5/art-38/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-38/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-38/par-4
The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (i) and item (ii), (b)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or newly builds on or after the Effective Date.
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**第五項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条の二第二項第一号から第三号までに掲げる建築物については、同条（同項第一号から第三号までに掲げる建築物に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4251-5/art-38/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-38/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-38/par-5
With regard to buildings listed in Article 14-2, paragraph (2), items (i) through (iii) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to buildings listed in items (i) through (iii) of that paragraph) remain in force.
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### 第三十九条（探鉱準備金に関する経過措置） — Transitional Measures Concerning Reserve for Exploration
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suppl-4251-5/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-39
**第一項** 新租税特別措置法第二十二条の規定は、平成二十六年分以後の所得税について適用し、平成二十五年分以前の所得税については、なお従前の例による。
suppl-4251-5/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-39/par-1
The provisions of Article 22 of the New Act on Special Measures Concerning Taxation apply to income tax for 2014 and subsequent years, and the provisions then in force continue to govern income tax for 2013 and prior years.
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### 第四十条（社会保険診療報酬の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income from Social Insurance Medical Fees
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suppl-4251-5/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-40
**第一項** 新租税特別措置法第二十六条第一項の規定は、平成二十六年分以後の所得税について適用し、平成二十五年分以前の所得税については、なお従前の例による。
suppl-4251-5/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-40/par-1
The provisions of Article 26, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2014 and subsequent years, and the provisions then in force continue to govern income tax for 2013 and prior years.
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### 第四十一条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4251-5/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-41
**第一項** 新租税特別措置法第三十三条の三第一項の規定は、個人が施行日以後に行う同項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十三条の三第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4251-5/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-41/par-1
The provisions of Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in that paragraph that an individual makes on or after the Effective Date, and with regard to transfers of land, etc. prescribed in Article 33-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.
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**第二項** 個人が施行日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等のうち同条第二項第二十号に規定する保留地に対応する部分の譲渡については、なお従前の例による。
suppl-4251-5/art-41/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-41/par-2
With regard to transfers, made by an individual before the Effective Date, of the portion of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that corresponds to reserved land prescribed in paragraph (2), item (xx) of that Article, the provisions then in force continue to govern.
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**第三項** 個人が施行日前に行った旧租税特別措置法第三十七条の九の二第一項に規定する所有隣接土地等の交換又は譲渡については、なお従前の例による。
suppl-4251-5/art-41/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-41/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-41/par-3
With regard to exchanges or transfers of owned adjacent land, etc. prescribed in Article 37-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.
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### 第四十二条（一般株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.
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suppl-4251-5/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-42
**第一項** 旧租税特別措置法第三十七条の十第一項の居住者又は国内に恒久的施設を有する非居住者が平成二十八年一月一日前に行った同項に規定する株式等の譲渡については、なお従前の例による。
suppl-4251-5/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-42/par-1
With regard to transfers of shares, etc. prescribed in Article 37-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment referred to in that paragraph made before January 1, 2016, the provisions then in force continue to govern.
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### 第四十三条（特定管理株式等が価値を失った場合の株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on Shares, etc. in the Case Where Specified Managed Shares, etc. Have Lost Their Value
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suppl-4251-5/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-43
**第一項** 新租税特別措置法第三十七条の十一の二の規定は、同条第一項の居住者又は国内に恒久的施設を有する非居住者の有する同項に規定する特定管理株式等、特定保有株式又は特定口座内公社債につき平成二十八年一月一日以後に同項に規定する事実が発生する場合について適用し、旧租税特別措置法第三十七条の十の二第一項の居住者又は国内に恒久的施設を有する非居住者の有する同項に規定する特定管理株式又は特定保有株式につき同日前に同項に規定する事実が発生した場合については、なお従前の例による。
suppl-4251-5/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-43/par-1
The provisions of Article 37-11-2 of the New Act on Special Measures Concerning Taxation apply in the case where the fact prescribed in paragraph (1) of that Article occurs on or after January 1, 2016 with respect to specified managed shares, etc., specified held shares or public and corporate bonds held in a specified account prescribed in that paragraph that are held by a resident or a nonresident who has a permanent establishment referred to in that paragraph, and with regard to the case where the fact prescribed in Article 37-10-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation occurred before that date with respect to specified managed shares or specified held shares prescribed in that paragraph that were held by a resident or a nonresident who has a permanent establishment referred to in that paragraph, the provisions then in force continue to govern.
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### 第四十四条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account
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suppl-4251-5/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44
**第一項** 新租税特別措置法第三十七条の十一の三から第三十七条の十一の五までの規定は、個人が平成二十八年一月一日以後に行う新租税特別措置法第三十七条の十一の三第一項に規定する特定口座内保管上場株式等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十七条の十一の三第一項に規定する特定口座内保管上場株式等の譲渡については、なお従前の例による。
suppl-4251-5/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-1
The provisions of Articles 37-11-3 through 37-11-5 of the New Act on Special Measures Concerning Taxation apply to transfers of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after January 1, 2016, and with regard to transfers of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.
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**第二項** 平成二十八年一月一日において新租税特別措置法第三十七条の十一の三第三項第一号に規定する金融商品取引業者等（以下この条において「金融商品取引業者等」という。）の営業所（同号に規定する営業所をいう。次項において同じ。）に開設されている特定口座（同号に規定する特定口座をいう。以下この項及び次項において同じ。）には、当該特定口座を開設している居住者又は国内に恒久的施設を有する非居住者が同日において有する上場株式等（新租税特別措置法第三十七条の十一第二項に規定する上場株式等をいい、特定公社債等に該当するものに限る。以下この条において同じ。）のうち次に掲げるものを受け入れることができるものとする。
suppl-4251-5/art-44/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-2
A specified account (meaning a specified account prescribed in that item; the same applies hereinafter in this paragraph and the following paragraph) that is opened, as of January 1, 2016, at a business office (meaning a business office prescribed in that item; the same applies in the following paragraph) of a financial instruments business operator, etc. prescribed in Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as a "financial instruments business operator, etc." in this Article) is to be able to accept the following, out of the listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (2) of the New Act on Special Measures Concerning Taxation, limited to those that fall under specified public and corporate bonds, etc.; the same applies hereinafter in this Article) held as of that date by the resident or the nonresident who has a permanent establishment who has opened that specified account:
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**一** 当該金融商品取引業者等に開設されている当該居住者又は国内に恒久的施設を有する非居住者の当該特定口座以外の有価証券の振替口座簿（社債、株式等の振替に関する法律（平成十三年法律第七十五号）に規定する振替口座簿をいう。以下この項及び第四項において同じ。）への記載若しくは記録又は保管の委託に係る口座（以下この項及び第四項において「他の保管口座」という。）に、その取得（平成二十七年十二月三十一日以前の取得で、当該金融商品取引業者等への買付けの委託（買付けの委託の媒介、取次ぎ又は代理を含む。）による取得、当該金融商品取引業者等からの取得又は当該金融商品取引業者等が行う上場株式等の金融商品取引法（昭和二十三年法律第二十五号）第二条第三項に規定する取得勧誘若しくは同条第四項に規定する売付け勧誘等に応じたことによる取得に限る。次項及び第四項において「特定取得」という。）後直ちに振替口座簿への記載若しくは記録又は保管の委託がされていることその他政令で定める要件を満たす上場株式等（以下この項及び次項において「特定取得上場株式等」という。）で当該他の保管口座から政令で定めるところにより移管がされるもの
suppl-4251-5/art-44/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-44/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-2/item-1
listed shares, etc. that satisfy the requirements specified by Cabinet Order, including that, immediately after their acquisition (limited to an acquisition on or before December 31, 2015 that is an acquisition through an entrustment of purchase (including an intermediation, brokerage or agency for an entrustment of purchase) to that financial instruments business operator, etc., an acquisition from that financial instruments business operator, etc. or an acquisition by responding to a solicitation of offers to acquire prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act (Act No. 25 of 1948), or a solicitation of offers to sell, etc. prescribed in paragraph (4) of that Article, of listed shares, etc. made by that financial instruments business operator, etc.; referred to as a "specified acquisition" in the following paragraph and paragraph (4)), they were entered or recorded in the transfer account book, or placed in custody, in the account of that resident or nonresident who has a permanent establishment, other than that specified account, that is opened with that financial instruments business operator, etc. for the entry or recording of securities in the transfer account book (meaning the transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001); the same applies hereinafter in this paragraph and paragraph (4)) or for their custody (hereinafter referred to as an "other custody account" in this paragraph and paragraph (4)) (hereinafter referred to as "listed shares, etc. from a specified acquisition" in this paragraph and the following paragraph), for which a transfer of custody is made from that other custody account as specified by Cabinet Order;
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**二** 当該金融商品取引業者等に開設されている当該居住者又は国内に恒久的施設を有する非居住者の他の保管口座に、平成二十七年六月三十日以前から引き続き当該金融商品取引業者等の振替口座簿への記載若しくは記録又は保管の委託がされている上場株式等（特定取得上場株式等を除く。次項において「一般取得上場株式等」という。）で当該他の保管口座から政令で定めるところにより移管がされるもの
suppl-4251-5/art-44/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-44/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-2/item-2
listed shares, etc. (excluding listed shares, etc. from a specified acquisition; referred to as "generally acquired listed shares, etc." in the following paragraph) that have continuously been entered or recorded in the transfer account book of that financial instruments business operator, etc., or placed in its custody, since on or before June 30, 2015, in the other custody account of that resident or nonresident who has a permanent establishment that is opened with that financial instruments business operator, etc., for which a transfer of custody is made from that other custody account as specified by Cabinet Order.
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**第三項** 平成二十八年一月一日から同年十二月三十一日までの間に金融商品取引業者等の営業所に開設されている特定口座には、当該特定口座を開設している当該居住者又は国内に恒久的施設を有する非居住者が有する上場株式等（同年一月一日以後に当該金融商品取引業者等を通じて特定取得がされたもの並びに特定取得上場株式等及び一般取得上場株式等を除く。）を、政令で定めるところにより受け入れることができるものとする。
suppl-4251-5/art-44/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-44/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-3
A specified account opened at a business office of a financial instruments business operator, etc. during the period from January 1, 2016 to December 31, 2016 is to be able to accept, as specified by Cabinet Order, listed shares, etc. held by the resident or the nonresident who has a permanent establishment who has opened that specified account (excluding those for which a specified acquisition was made through that financial instruments business operator, etc. on or after January 1, 2016, and listed shares, etc. from a specified acquisition and generally acquired listed shares, etc.).
machine translation, not official
**第四項** 居住者又は国内に恒久的施設を有する非居住者が贈与、相続（限定承認に係るものを除く。）又は遺贈（包括遺贈のうち限定承認に係るものを除く。）により取得した上場株式等（当該居住者又は国内に恒久的施設を有する非居住者が他の保管口座を開設している金融商品取引業者等に当該贈与をした者、当該相続に係る被相続人又は当該遺贈に係る包括遺贈者（以下この項において「被相続人等」という。）が開設した有価証券の振替口座簿への記載若しくは記録又は保管の委託に係る口座（以下この項において「相続等口座」という。）において振替口座簿に記載若しくは記録がされ、又は保管の委託がされているものに限る。）で次の各号に掲げるものの全部又は一部が、平成二十七年十二月三十一日までに、当該相続等口座から当該他の保管口座に移管された場合には、その移管がされた当該各号に掲げる上場株式等は当該各号に定める上場株式等に該当するものとみなして、第二項の規定を適用する。
suppl-4251-5/art-44/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-44/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-4
Where a transfer of custody of all or part of the listed shares, etc. listed in the following items, out of the listed shares, etc. that a resident or a nonresident who has a permanent establishment has acquired by gift, inheritance (excluding an inheritance pertaining to a qualified acceptance) or bequest (excluding a universal legacy pertaining to a qualified acceptance) (limited to those that have been entered or recorded in the transfer account book, or placed in custody, in the account for the entry or recording of securities in the transfer account book or for their custody (hereinafter referred to as the "inheritance, etc. account" in this paragraph) that the person who made that gift, the decedent pertaining to that inheritance or the testator of a universal legacy pertaining to that bequest (hereinafter referred to as the "decedent, etc." in this paragraph) opened with the financial instruments business operator, etc. with which that resident or nonresident who has a permanent establishment has opened an other custody account), has been made from that inheritance, etc. account to that other custody account by December 31, 2015, the provisions of paragraph (2) apply by deeming the listed shares, etc. listed in each of those items for which that transfer of custody has been made to fall under the listed shares, etc. specified in the respective items.
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**一** その被相続人等が平成二十七年十二月三十一日までに特定取得をした上場株式等で、その特定取得の日以後引き続き当該相続等口座に係る振替口座簿に記載若しくは記録がされ、又は当該相続等口座に保管の委託がされていたことその他政令で定める要件を満たすもの 当該居住者又は国内に恒久的施設を有する非居住者が当該特定取得があった日に特定取得をし、かつ、当該特定取得の日以後引き続き当該他の保管口座に係る振替口座簿に記載若しくは記録をし、又は当該他の保管口座に保管の委託をしていた上場株式等
suppl-4251-5/art-44/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-44/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-4/item-1
listed shares, etc. for which that decedent, etc. made a specified acquisition by December 31, 2015, and which satisfy the requirements specified by Cabinet Order, including that they have continuously been entered or recorded in the transfer account book pertaining to that inheritance, etc. account, or placed in custody in that inheritance, etc. account, since the date of that specified acquisition: listed shares, etc. for which that resident or nonresident who has a permanent establishment made a specified acquisition on the date on which that specified acquisition was made, and which that person has continuously entered or recorded in the transfer account book pertaining to that other custody account, or placed in custody in that other custody account, since the date of that specified acquisition;
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**二** 平成二十七年六月三十日以前から引き続き当該相続等口座に係る振替口座簿に記載若しくは記録がされ、又は当該相続等口座に保管の委託がされていた上場株式等（前号に掲げるものを除く。） 当該居住者又は国内に恒久的施設を有する非居住者が政令で定める日に取得し、かつ、当該取得の日以後引き続き当該他の保管口座に係る振替口座簿に記載若しくは記録をし、又は当該他の保管口座に保管の委託をしていた上場株式等
suppl-4251-5/art-44/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-44/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-4/item-2
listed shares, etc. (excluding those listed in the preceding item) that have continuously been entered or recorded in the transfer account book pertaining to that inheritance, etc. account, or placed in custody in that inheritance, etc. account, since on or before June 30, 2015: listed shares, etc. that that resident or nonresident who has a permanent establishment acquired on the date specified by Cabinet Order, and which that person has continuously entered or recorded in the transfer account book pertaining to that other custody account, or placed in custody in that other custody account, since the date of that acquisition.
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**第五項** 第二項に規定する特定公社債等とは、次に掲げる公社債又は受益権をいう。
suppl-4251-5/art-44/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-44/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-5
The term "specified public and corporate bonds, etc." prescribed in paragraph (2) means the following public and corporate bonds or beneficial interests:
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**一** 新租税特別措置法第三条第一項第一号に規定する特定公社債（新株予約権付社債（資産の流動化に関する法律（平成十年法律第百五号）第百三十一条第一項に規定する転換特定社債及び同法第百三十九条第一項に規定する新優先出資引受権付特定社債を含む。）を除く。）
suppl-4251-5/art-44/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-44/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-5/item-1
specified public and corporate bonds prescribed in Article 3, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation (excluding bonds with share options (including convertible specified corporate bonds prescribed in Article 131, paragraph (1) of the Act on the Securitization of Assets (Act No. 105 of 1998) and specified corporate bonds with subscription rights for new preferred equity prescribed in Article 139, paragraph (1) of that Act));
machine translation, not official
**二** 公社債投資信託又は証券投資信託以外の投資信託で、その設定に係る受益権の募集が新租税特別措置法第八条の四第一項第二号に規定する公募により行われたもの又はその受益権が新租税特別措置法第三十七条の十一第二項第一号に掲げる株式等に該当するものの受益権
suppl-4251-5/art-44/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-44/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-5/item-2
beneficial interests in an investment trust other than a bond investment trust or a securities investment trust, the offering of whose beneficial interests at its establishment was made through a public offering prescribed in Article 8-4, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation, or whose beneficial interests fall under the shares, etc. listed in Article 37-11, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation;
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**三** 新租税特別措置法第三十七条の十一第二項第四号に掲げる社債的受益権
suppl-4251-5/art-44/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-44/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-5/item-3
bond-type beneficial interests listed in Article 37-11, paragraph (2), item (iv) of the New Act on Special Measures Concerning Taxation.
machine translation, not official
**第六項** 第二項から第四項までの規定により受け入れた上場株式等の取得価額及び取得の時期の判定に関する特例その他第二項から第四項までの規定の適用に関し必要な事項は、政令で定める。
suppl-4251-5/art-44/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-44/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-6
Special provisions on the determination of the acquisition cost and the time of acquisition of listed shares, etc. accepted pursuant to the provisions of paragraphs (2) through (4), and other necessary matters concerning the application of the provisions of paragraphs (2) through (4), are specified by Cabinet Order.
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### 第四十五条（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income and Withholding at the Source, etc. for Dividends and Similar Income in a Withholding-Selected Account
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suppl-4251-5/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-45
**第一項** 新租税特別措置法第三十七条の十一の六の規定は、同条第一項の居住者又は国内に恒久的施設を有する非居住者が平成二十八年一月一日以後に同項の金融商品取引業者等から交付を受ける同項に規定する源泉徴収選択口座内配当等について適用し、旧租税特別措置法第三十七条の十一の六第一項の居住者又は国内に恒久的施設を有する非居住者が同日前に同項の金融商品取引業者等から交付を受けた同項に規定する源泉徴収選択口座内配当等については、なお従前の例による。
suppl-4251-5/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-45/par-1
The provisions of Article 37-11-6 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income in a withholding-selected account prescribed in paragraph (1) of that Article that a resident or a nonresident who has a permanent establishment referred to in that paragraph receives from the financial instruments business operator, etc. referred to in that paragraph on or after January 1, 2016, and with regard to dividends and similar income in a withholding-selected account prescribed in Article 37-11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment referred to in that paragraph received from the financial instruments business operator, etc. referred to in that paragraph before that date, the provisions then in force continue to govern.
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### 第四十六条（上場株式等に係る譲渡損失の損益通算及び繰越控除に関する経過措置） — Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Capital Loss Pertaining to Listed Shares, etc.
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suppl-4251-5/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-46
**第一項** 新租税特別措置法第三十七条の十二の二の規定は、平成二十八年分以後の所得税について適用し、平成二十七年分以前の所得税については、なお従前の例による。
suppl-4251-5/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-46/par-1
The provisions of Article 37-12-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and prior years.
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### 第四十七条（特定中小会社が発行した株式に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Shares Issued by Specified Small and Medium Sized Companies
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suppl-4251-5/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-47
**第一項** 新租税特別措置法第三十七条の十三及び第三十七条の十三の二の規定は、平成二十八年分以後の所得税について適用し、平成二十七年分以前の所得税については、なお従前の例による。
suppl-4251-5/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-47/par-1
The provisions of Articles 37-13 and 37-13-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and prior years.
machine translation, not official
### 第四十八条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account
caption: machine translation, not official
suppl-4251-5/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-48
**第一項** 新租税特別措置法第三十七条の十四第一項から第五項まで及び第十五項の規定は、平成二十六年一月一日以後に設定される同条第五項第一号に規定する非課税口座に係る同日以後の同条第一項に規定する非課税口座内上場株式等の譲渡及び同条第四項に規定する事由による同項の非課税口座内上場株式等の払出しについて適用する。
suppl-4251-5/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-48/par-1
The provisions of Article 37-14, paragraphs (1) through (5) and paragraph (15) of the New Act on Special Measures Concerning Taxation apply to transfers, made on or after January 1, 2014, of listed shares, etc. in a tax-exempt account prescribed in paragraph (1) of that Article pertaining to a tax-exempt account prescribed in paragraph (5), item (i) of that Article that is established on or after that date, and to withdrawals of listed shares, etc. in a tax-exempt account referred to in paragraph (4) of that Article due to the reasons prescribed in that paragraph.
machine translation, not official
**第二項** 新租税特別措置法第三十七条の十四第六項、第十項、第十二項及び第十三項の規定は、平成二十六年一月一日以後に同条第五項第一号に規定する非課税口座開設届出書の同号に規定する提出又は同条第六項の申請書の同項に規定する提出をする場合について適用する。
suppl-4251-5/art-48/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-48/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-48/par-2
The provisions of Article 37-14, paragraphs (6), (10), (12) and (13) of the New Act on Special Measures Concerning Taxation apply in the case where the submission prescribed in paragraph (5), item (i) of that Article of a written notification of opening of a tax-exempt account prescribed in that item, or the submission prescribed in paragraph (6) of that Article of the written application referred to in that paragraph, is made on or after January 1, 2014.
machine translation, not official
**第三項** 平成二十六年一月一日から平成二十七年十二月三十一日までの間における新租税特別措置法第三十七条の十四の規定の適用については、同条第一項中「株式等（第三十七条の十第二項に規定する株式等をいう。第四項及び第五項において同じ。）であつて次に掲げるもの」とあるのは「第三十七条の十一の三第二項に規定する上場株式等」と、同条第三項中「上場株式等（第三十七条の十一第二項に規定する上場株式等をいう。）」とあるのは「株式等（第三十七条の十第二項に規定する株式等をいう。次項において同じ。）」と、同条第五項中「第一項各号に掲げる株式等をいう」とあるのは「第三十七条の十一の三第二項に規定する上場株式等をいう」とする。
suppl-4251-5/art-48/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-48/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-48/par-3
With regard to the application of the provisions of Article 37-14 of the New Act on Special Measures Concerning Taxation during the period from January 1, 2014 to December 31, 2015, the phrase "shares, etc. (meaning shares, etc. prescribed in Article 37-10, paragraph (2); the same applies in paragraphs (4) and (5)) that are listed below" in paragraph (1) of that Article is deemed to be replaced with "listed shares, etc. prescribed in Article 37-11-3, paragraph (2)", the phrase "listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (2))" in paragraph (3) of that Article with "shares, etc. (meaning shares, etc. prescribed in Article 37-10, paragraph (2); the same applies in the following paragraph)", and the phrase "meaning shares, etc. listed in the items of paragraph (1)" in paragraph (5) of that Article with "meaning listed shares, etc. prescribed in Article 37-11-3, paragraph (2)".
machine translation, not official
### 第四十九条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. in the Event of a Specified Merger, etc.
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suppl-4251-5/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-49
**第一項** 平成二十六年一月一日から平成二十七年十二月三十一日までの間における新租税特別措置法第三十七条の十四の三第四項第一号の規定の適用については、同号中「上場株式等」とあるのは「第三十七条の十二の二第二項又は第七項に規定する上場株式等」と、「第三十七条の十二の二」とあるのは「同条」と、「又は第三十七条の十一第四項各号」とあるのは「第三十七条の十第三項又は第四項各号」と、「若しくは第三十七条の十一第四項各号」とあるのは「第三十七条の十第三項若しくは第四項各号」と、「同条第六項」とあるのは「同条第七項」とする。
suppl-4251-5/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-49/par-1
With regard to the application of the provisions of Article 37-14-3, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2014 to December 31, 2015, the phrase "listed shares, etc." in that item is deemed to be replaced with "listed shares, etc. prescribed in Article 37-12-2, paragraph (2) or (7)", the phrase "Article 37-12-2" with "that Article", the phrase "又は" (or) "the items of Article 37-11, paragraph (4)" with "Article 37-10, paragraph (3)" "又は" (or) "the items of paragraph (4) of that Article", the phrase "若しくは" (or, joining a smaller group of alternatives) "the items of Article 37-11, paragraph (4)" with "Article 37-10, paragraph (3)" "若しくは" (or, joining a smaller group of alternatives) "the items of paragraph (4) of that Article", and the phrase "paragraph (6) of that Article" with "paragraph (7) of that Article".
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### 第五十条（貸付信託の受益権等の譲渡による所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Beneficial Interest in a Loan Trust, etc.
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suppl-4251-5/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-50
**第一項** 新租税特別措置法第三十七条の十五の規定は、個人が平成二十八年一月一日以後に行う同条第一項に規定する貸付信託の受益権等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十七条の十五第一項第一号に規定する公社債等の譲渡及び同日前の同項第二号に規定する公社債投資信託等の終了又は一部の解約については、なお従前の例による。
suppl-4251-5/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-50/par-1
The provisions of Article 37-15 of the New Act on Special Measures Concerning Taxation apply to transfers of beneficial interest in a loan trust, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 2016, and with regard to transfers of public and corporate bonds, etc. prescribed in Article 37-15, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that an individual made before that date and the terminations or partial cancellations, before that date, of bond investment trusts, etc. prescribed in item (ii) of that paragraph, the provisions then in force continue to govern.
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### 第五十一条（割引の方法により発行される公社債等の譲渡による所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Public and Corporate Bonds, etc. Issued by the Discount Method
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suppl-4251-5/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-51
**第一項** 個人が平成二十八年一月一日前に行った旧租税特別措置法第三十七条の十六第一項各号に規定する公社債の譲渡については、なお従前の例による。
suppl-4251-5/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-51/par-1
With regard to transfers of public and corporate bonds prescribed in the items of Article 37-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before January 1, 2016, the provisions then in force continue to govern.
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### 第五十二条（株式等の譲渡の対価に係る支払調書等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Payment Reports, etc. on Consideration for the Transfer of Shares, etc.
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suppl-4251-5/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-52
**第一項** 新租税特別措置法第三十八条第一項の規定は、平成二十八年一月一日以後に行う同項に規定する支払又は交付について適用し、同日前に行った旧租税特別措置法第三十八条第一項に規定する支払又は交付については、なお従前の例による。
suppl-4251-5/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-52/par-1
The provisions of Article 38, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to payments or deliveries prescribed in that paragraph that are made on or after January 1, 2016, and with regard to payments or deliveries prescribed in Article 38, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were made before that date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第三十八条第三項及び第四項の規定は、平成二十八年一月一日以後に交付されるべき同条第三項に規定する投資信託等でその受益権が同項に規定する上場株式等に該当するもの又は同項に規定する公社債等で同項に規定する上場株式等に該当するものに係る同項に規定する償還金等について適用する。
suppl-4251-5/art-52/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-52/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-52/par-2
The provisions of Article 38, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to redemption money or a similar asset prescribed in paragraph (3) of that Article that is to be delivered on or after January 1, 2016 and that pertains to an investment trust, etc. prescribed in that paragraph whose beneficial interests fall under listed shares, etc. prescribed in that paragraph, or to public and corporate bonds, etc. prescribed in that paragraph that fall under listed shares, etc. prescribed in that paragraph.
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**第三項** 新租税特別措置法第三十八条第五項の規定は、平成二十八年一月一日以後に交付されるべき同項に規定する投資信託等の受益権又は公社債等に係る同項に規定する償還金等について適用する。
suppl-4251-5/art-52/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-52/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-52/par-3
The provisions of Article 38, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to redemption money or a similar asset prescribed in that paragraph that is to be delivered on or after January 1, 2016 and that pertains to beneficial interests in an investment trust, etc. or to public and corporate bonds, etc. prescribed in that paragraph.
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### 第五十三条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.
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suppl-4251-5/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-53
**第一項** 新租税特別措置法第四十条第十項及び第十一項の規定は、同条第十項に規定する譲渡法人が平成二十五年六月一日以後に行う同項に規定する譲受法人への同項の贈与について適用する。
suppl-4251-5/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-53/par-1
The provisions of Article 40, paragraphs (10) and (11) of the New Act on Special Measures Concerning Taxation apply to gifts referred to in paragraph (10) of that Article that a transferor corporation prescribed in that paragraph makes to a transferee corporation prescribed in that paragraph on or after June 1, 2013.
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**第二項** 平成二十五年六月一日から子ども・子育て支援法（平成二十四年法律第六十五号）の施行の日の前日までの間における新租税特別措置法第四十条の規定の適用については、同条第十項中「同条第五項」とあるのは「同条第四項」と、「同条第七項に規定する幼保連携型認定こども園、幼稚園」とあるのは「幼稚園」とする。
suppl-4251-5/art-53/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-53/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-53/par-2
With regard to the application of the provisions of Article 40 of the New Act on Special Measures Concerning Taxation during the period from June 1, 2013 to the day before the date on which the Act on Support for Children and Child-rearing (Act No. 65 of 2012) comes into effect, the phrase "paragraph (5) of that Article" in paragraph (10) of that Article is deemed to be replaced with "paragraph (4) of that Article", and the phrase "an integrated center for early childhood education and care prescribed in paragraph (7) of that Article, a kindergarten" with "a kindergarten".
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### 第五十四条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc.
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suppl-4251-5/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-54
**第一項** 平成二十六年一月一日から同年三月三十一日までの間における新租税特別措置法第四十一条第五項の規定の適用については、同項中「第四十一条の三の二第十五項、第四十一条の十九の二第二項第一号、第四十一条の十九の三第二項第一号及び第四項第一号イ並びに第四十一条の十九の四第二項第一号」とあるのは、「第四十一条の三の二第十五項」とする。
suppl-4251-5/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-54/par-1
With regard to the application of the provisions of Article 41, paragraph (5) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2014 to March 31, 2014, the phrase "Article 41-3-2, paragraph (15), Article 41-19-2, paragraph (2), item (i), Article 41-19-3, paragraph (2), item (i) and paragraph (4), item (i), (a), and Article 41-19-4, paragraph (2), item (i)" in that paragraph is deemed to be replaced with "Article 41-3-2, paragraph (15)".
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**第二項** 新租税特別措置法第四十一条第十項（同項に規定する特定建築物に係る部分に限る。）の規定は、居住者が同項に規定する認定住宅の新築等に係る家屋を平成二十五年六月一日以後に同条第一項に定めるところにより居住の用に供する場合について適用する。
suppl-4251-5/art-54/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-54/par-2
The provisions of Article 41, paragraph (10) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to specified buildings prescribed in that paragraph) apply in the case where a resident, on or after June 1, 2013, uses a house pertaining to the new construction, etc. of a certified house prescribed in that paragraph as the resident's residence as provided in paragraph (1) of that Article.
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**第三項** 新租税特別措置法第四十一条第二十一項の規定は、居住者が平成二十五年一月一日以後に同項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋又は認定住宅等の新築等をした家屋をその者の居住の用に供しないこととなる場合について適用する。
suppl-4251-5/art-54/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-54/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-54/par-3
The provisions of Article 41, paragraph (21) of the New Act on Special Measures Concerning Taxation apply in the case where, on or after January 1, 2013, a resident ceases to use, as that resident's residence, a residential house, an existing house or a house on which extension or remodeling, etc. has been carried out, prescribed in that paragraph, or a house for which the new construction, etc. of a certified house, etc. has been carried out.
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**第四項** 居住者が、新租税特別措置法第四十一条の二第一項に規定する二以上の住宅の取得等に係る住宅借入金等の金額を有する場合における新租税特別措置法第四十一条から第四十一条の二の二までの規定の適用については、その適用を受けようとする同項に規定する適用年が平成二十六年以後の各年に係る同項の住宅借入金等特別税額控除額について適用し、旧租税特別措置法第四十一条の二第一項に規定する二以上の居住年に係る住宅の取得等に係る住宅借入金等の金額を有する場合における同項に規定する適用年が平成二十五年以前の各年に係る同項の住宅借入金等特別税額控除額については、なお従前の例による。
suppl-4251-5/art-54/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-54/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-54/par-4
With regard to the application of the provisions of Articles 41 through 41-2-2 of the New Act on Special Measures Concerning Taxation in the case where a resident has amounts of housing loans, etc. relating to two or more housing acquisitions, etc. prescribed in Article 41-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, those provisions apply to the amount of the special tax credit for housing loans, etc. referred to in that paragraph for each year from 2014 onward that is the applicable year prescribed in that paragraph for which their application is sought, and with regard to the amount of the special tax credit for housing loans, etc. referred to in Article 41-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for each year until 2013 that is the applicable year prescribed in that paragraph, in the case where the resident has amounts of housing loans, etc. relating to housing acquisitions, etc. pertaining to two or more years of residence prescribed in that paragraph, the provisions then in force continue to govern.
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### 第五十五条（特定の増改築等に係る住宅借入金等を有する場合の所得税額の特別控除の控除額に係る特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Credit of the Special Income Tax Credit in the Case of Having Housing Loans, etc. for Specified Extension or Remodeling, etc.
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suppl-4251-5/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-55
**第一項** 新租税特別措置法第四十一条の三の二第二項の規定は、同条第一項に規定する特定居住者が、同項に規定する家屋を平成二十六年四月一日以後に同項の定めるところによりその者の居住の用に供する場合における同条第二項に規定する増改築等について適用し、旧租税特別措置法第四十一条の三の二第一項に規定する特定居住者が同項に規定する家屋を同日前に同項の定めるところによりその者の居住の用に供した場合における同条第二項に規定する増改築等については、なお従前の例による。
suppl-4251-5/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-55/par-1
The provisions of Article 41-3-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to extension or remodeling, etc. prescribed in paragraph (2) of that Article in the case where a specified resident prescribed in paragraph (1) of that Article uses a house prescribed in that paragraph as that person's residence, as provided in that paragraph, on or after April 1, 2014, and with regard to extension or remodeling, etc. prescribed in paragraph (2) of that Article in the case where a specified resident prescribed in Article 41-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation used a house prescribed in that paragraph as that person's residence, as provided in that paragraph, before that date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四十一条の三の二第六項の規定は、居住者が同条第五項に規定する居住用の家屋を平成二十六年四月一日以後に同項の定めるところによりその者の居住の用に供する場合における同条第六項に規定する増改築等について適用し、居住者が旧租税特別措置法第四十一条の三の二第四項に規定する居住用の家屋を同日前に同項の定めるところによりその者の居住の用に供した場合における同条第五項に規定する増改築等については、なお従前の例による。
suppl-4251-5/art-55/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-55/par-2
The provisions of Article 41-3-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to extension or remodeling, etc. prescribed in paragraph (6) of that Article in the case where a resident uses a house used as a dwelling prescribed in paragraph (5) of that Article as that resident's residence, as provided in that paragraph, on or after April 1, 2014, and with regard to extension or remodeling, etc. prescribed in paragraph (5) of that Article in the case where a resident used a house used as a dwelling prescribed in Article 41-3-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation as that resident's residence, as provided in that paragraph, before that date, the provisions then in force continue to govern.
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**第三項** 居住者が、新租税特別措置法第四十一条の三の二第十二項に規定する増改築等住宅借入金等の金額又は断熱改修住宅借入金等の金額及び同項に規定する他の住宅借入金等の金額を有する場合における同項の規定の適用については、その適用を受けようとする同条第一項又は第五項に規定する増改築等特例適用年が平成二十六年以後の各年に係る新租税特別措置法第四十一条第一項の住宅借入金等特別税額控除額について適用し、旧租税特別措置法第四十一条の三の二第十二項に規定する増改築等住宅借入金等の金額及び同項に規定する他の住宅借入金等の金額を有する場合における同条第一項又は第四項に規定する増改築等特例適用年が平成二十五年以前の各年に係る同条第一項又は第四項の住宅借入金等特別税額控除額については、なお従前の例による。
suppl-4251-5/art-55/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-55/par-3
With regard to the application of the provisions of Article 41-3-2, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a resident has an amount of housing loans, etc. for extension or remodeling, etc. or an amount of housing loans, etc. for heat insulation renovation, and an amount of other housing loans, etc., prescribed in that paragraph, those provisions apply to the amount of the special tax credit for housing loans, etc. referred to in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation for each year from 2014 onward that is the special applicable year for extension or remodeling, etc. prescribed in paragraph (1) or (5) of Article 41-3-2 for which their application is sought, and with regard to the amount of the special tax credit for housing loans, etc. referred to in paragraph (1) or (4) of Article 41-3-2 of the Former Act on Special Measures Concerning Taxation for each year until 2013 that is the special applicable year for extension or remodeling, etc. prescribed in paragraph (1) or (4) of that Article, in the case where the resident has an amount of housing loans, etc. for extension or remodeling, etc. prescribed in paragraph (12) of that Article and an amount of other housing loans, etc. prescribed in that paragraph, the provisions then in force continue to govern.
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### 第五十六条（償還差益等に係る分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc.
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suppl-4251-5/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-56
**第一項** 平成二十八年一月一日前に発行された旧租税特別措置法第四十一条の十二第七項に規定する割引債（同条第九項に規定する特定短期公社債を除く。）について支払を受けるべき同条第七項に規定する償還差益については、なお従前の例による。
suppl-4251-5/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-56/par-1
With regard to profit from redemption prescribed in Article 41-12, paragraph (7) of the Former Act on Special Measures Concerning Taxation that is to be received for discount bonds prescribed in that paragraph (excluding specified short-term public and corporate bonds prescribed in paragraph (9) of that Article) issued before January 1, 2016, the provisions then in force continue to govern.
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**第二項** 旧租税特別措置法第四十一条の十二第九項に規定する特定短期公社債について平成二十八年一月一日前に支払を受けるべき同条第七項に規定する償還差益及び同日前に行った当該特定短期公社債の譲渡による所得については、なお従前の例による。
suppl-4251-5/art-56/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-56/par-2
With regard to profit from redemption prescribed in paragraph (7) of Article 41-12 of the Former Act on Special Measures Concerning Taxation that is to be received before January 1, 2016 for specified short-term public and corporate bonds prescribed in paragraph (9) of that Article, and income from transfers of those specified short-term public and corporate bonds made before that date, the provisions then in force continue to govern.
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**第三項** 平成二十八年一月一日前に行った旧租税特別措置法第四十一条の十二第十二項に規定する特定振替国債等の同項に規定する振替記載等、同条第十七項に規定する譲渡、同条第十八項に規定する償還若しくは利息の支払又は同条第二十一項に規定する譲渡の対価の支払については、なお従前の例による。
suppl-4251-5/art-56/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-56/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-56/par-3
With regard to entries, etc. by book-entry transfer prescribed in Article 41-12, paragraph (12) of the Former Act on Special Measures Concerning Taxation of specified book-entry government bonds, etc. prescribed in that paragraph, transfers prescribed in paragraph (17) of that Article, redemptions or payments of interest prescribed in paragraph (18) of that Article, or payments of consideration for transfers prescribed in paragraph (21) of that Article, made before January 1, 2016, the provisions then in force continue to govern.
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### 第五十七条（割引債の差益金額に係る源泉徴収等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds
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suppl-4251-5/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-57
**第一項** 新租税特別措置法第四十一条の十二の二第八項から第十三項までの規定は、平成二十八年一月一日以後に支払うべき同条第八項に規定する特定割引債の償還金又は同条第十三項に規定する国外割引債の償還金について適用する。
suppl-4251-5/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-57/par-1
The provisions of Article 41-12-2, paragraphs (8) through (13) of the New Act on Special Measures Concerning Taxation apply to redemption money of specified discount bonds prescribed in paragraph (8) of that Article or redemption money of foreign discount bonds prescribed in paragraph (13) of that Article that is to be paid on or after January 1, 2016.
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### 第五十八条（振替国債等の償還差益の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption of Book-Entry Government Bonds, etc.
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suppl-4251-5/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-58
**第一項** 新租税特別措置法第四十一条の十三第一項及び第五項の規定は、非居住者が平成二十八年一月一日以後に支払を受ける同条第一項に規定する振替国債又は振替地方債の同項に規定する償還差益について適用し、同日前に支払を受けた旧租税特別措置法第四十一条の十三第一項に規定する振替国債又は振替地方債の同項に規定する償還差益については、なお従前の例による。
suppl-4251-5/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-58/par-1
The provisions of Article 41-13, paragraphs (1) and (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (1) of that Article on book-entry government bonds or book-entry municipal bonds prescribed in that paragraph that a nonresident receives on or after January 1, 2016, and with regard to profit from redemption prescribed in Article 41-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation on book-entry government bonds or book-entry municipal bonds prescribed in that paragraph that was received before that date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四十一条の十三第二項及び第五項の規定は、非居住者が平成二十八年一月一日以後に支払を受ける同条第二項に規定する特定振替社債等の同項に規定する償還差益について適用し、同日前に支払を受けた旧租税特別措置法第四十一条の十三第二項に規定する特定振替社債等の同項に規定する償還差益については、なお従前の例による。
suppl-4251-5/art-58/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-58/par-2
The provisions of Article 41-13, paragraphs (2) and (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (2) of that Article on specified book-entry corporate bonds, etc. prescribed in that paragraph that a nonresident receives on or after January 1, 2016, and with regard to profit from redemption prescribed in Article 41-13, paragraph (2) of the Former Act on Special Measures Concerning Taxation on specified book-entry corporate bonds, etc. prescribed in that paragraph that was received before that date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第四十一条の十三第三項及び第五項の規定は、非居住者が平成二十八年一月一日以後に支払を受ける同条第三項に規定する民間国外債の同項に規定する償還差益について適用し、同日前に支払を受けた旧租税特別措置法第四十一条の十三第三項に規定する民間国外債の同項に規定する発行差金については、なお従前の例による。
suppl-4251-5/art-58/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-58/par-3
The provisions of Article 41-13, paragraphs (3) and (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (3) of that Article on private foreign bonds prescribed in that paragraph that a nonresident receives on or after January 1, 2016, and with regard to issue discounts prescribed in Article 41-13, paragraph (3) of the Former Act on Special Measures Concerning Taxation on private foreign bonds prescribed in that paragraph that were received before that date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第四十一条の十三第四項及び第五項の規定は、非居住者が有する同条第一項に規定する振替国債若しくは振替地方債又は同条第四項に規定する特定振替社債等若しくは民間国外債の償還（買入消却を含む。以下この項において同じ。）により平成二十八年一月一日以後に生ずる損失の額について適用し、旧租税特別措置法第四十一条の十三第一項に規定する振替国債若しくは振替地方債、同条第二項に規定する特定振替社債等又は同条第三項に規定する民間国外債の償還により同日前に生じた同条第四項に規定する損失の額については、なお従前の例による。
suppl-4251-5/art-58/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-58/par-4
The provisions of Article 41-13, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the amount of loss arising on or after January 1, 2016 from the redemption (including retirement by purchase; the same applies hereinafter in this paragraph) of book-entry government bonds or book-entry municipal bonds prescribed in paragraph (1) of that Article, or of specified book-entry corporate bonds, etc. or private foreign bonds prescribed in paragraph (4) of that Article, held by a nonresident, and with regard to the amount of loss prescribed in paragraph (4) of Article 41-13 of the Former Act on Special Measures Concerning Taxation that arose before that date from the redemption of book-entry government bonds or book-entry municipal bonds prescribed in paragraph (1) of that Article, specified book-entry corporate bonds, etc. prescribed in paragraph (2) of that Article or private foreign bonds prescribed in paragraph (3) of that Article, the provisions then in force continue to govern.
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### 第五十九条（既存住宅の耐震改修をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out
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suppl-4251-5/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-59
**第一項** 居住者が平成二十六年四月一日前に旧租税特別措置法第四十一条の十九の二第一項に規定する住宅耐震改修をした場合の所得税については、なお従前の例による。
suppl-4251-5/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-59/par-1
With regard to income tax in the case where a resident carried out a seismic retrofitting of a house prescribed in Article 41-19-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before April 1, 2014, the provisions then in force continue to govern.
machine translation, not official
**第二項** 居住者が、平成二十六年一月一日から同年三月三十一日までの間に旧租税特別措置法第四十一条の十九の二第一項に規定する住宅耐震改修をし、かつ、同年四月一日から同年十二月三十一日までの間に新租税特別措置法第四十一条の十九の二第一項に規定する住宅耐震改修をした場合における同条の規定の適用については、同条第二項中「金額」とあるのは、「金額（所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法第四十一条の十九の二第一項の規定によりその年分の所得税の額から控除される金額がある場合には、当該控除される金額に十を乗じて計算した金額を控除した残額）」とする。
suppl-4251-5/art-59/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-59/par-2
With regard to the application of the provisions of Article 41-19-2 of the New Act on Special Measures Concerning Taxation in the case where a resident carried out a seismic retrofitting of a house prescribed in Article 41-19-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation during the period from January 1, 2014 to March 31, 2014, and carried out a seismic retrofitting of a house prescribed in Article 41-19-2, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2014 to December 31, 2014, the term "amount" in paragraph (2) of that Article is deemed to be replaced with "amount (or, if there is an amount to be deducted from the amount of income tax for that year pursuant to the provisions of Article 41-19-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), the remaining amount after deducting the amount calculated by multiplying that deducted amount by 10)".
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### 第六十条（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out
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suppl-4251-5/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-60
**第一項** 居住者が旧租税特別措置法第四十一条の十九の三第一項に規定する改修工事又は同条第二項に規定する一般断熱改修工事等をしたこれらの規定に規定する居住用の家屋（当該改修工事又は当該一般断熱改修工事等に係る部分に限る。）を平成二十六年四月一日前に同条第一項又は第二項の定めるところによりその者の居住の用に供した場合の所得税については、なお従前の例による。
suppl-4251-5/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-60/par-1
With regard to income tax in the case where a resident, before April 1, 2014, used as the resident's residence, as provided in Article 41-19-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation, a house used as a dwelling prescribed in those provisions on which the resident had carried out renovation work prescribed in paragraph (1) of that Article or general heat insulation renovation work, etc. prescribed in paragraph (2) of that Article (limited to the portion pertaining to that renovation work or that general heat insulation renovation work, etc.), the provisions then in force continue to govern.
machine translation, not official
**第二項** 居住者が、旧租税特別措置法第四十一条の十九の三第一項に規定する改修工事又は同条第二項に規定する一般断熱改修工事等をしたこれらの規定に規定する居住用の家屋（当該改修工事又は当該一般断熱改修工事等に係る部分に限る。）を平成二十六年一月一日から同年三月三十一日までの間に同条第一項又は第二項の定めるところによりその者の居住の用に供し、かつ、新租税特別措置法第四十一条の十九の三第一項に規定する高齢者等居住改修工事等又は同条第三項に規定する一般断熱改修工事等をしたこれらの規定に規定する居住用の家屋（当該高齢者等居住改修工事等又は当該一般断熱改修工事等に係る部分に限る。）を同年四月一日から同年十二月三十一日までの間に同条第一項又は第三項の定めるところによりその者の居住の用に供した場合における同条の規定の適用については、同条第二項中「金額とする」とあるのは「金額（所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法（第四項において「旧措置法」という。）第四十一条の十九の三第一項又は第二項の規定によりその年分の所得税の額から控除される金額がある場合には、当該控除される金額に十を乗じて計算した金額（以下この項において「旧税額控除対象額」という。）を控除した残額）とする。この場合において、次項の規定の適用があり、かつ、第四項の定めるところにより同項各号に定める金額から控除をしてもなお控除しきれない金額（以下この項において「控除未済額」という。）があるときにおける当該旧税額控除対象額は当該控除未済額とし、次項の規定の適用があり、かつ、控除未済額がないときにおける当該旧税額控除対象額はないものとする」と、同条第四項中「各号に定める金額」とあるのは「各号に定める金額（旧措置法第四十一条の十九の三第一項又は第二項の規定によりその年分の所得税の額から控除される金額がある場合には、当該控除される金額に十を乗じて計算した金額を控除した残額）」とする。
suppl-4251-5/art-60/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-60/par-2
With regard to the application of the provisions of Article 41-19-3 of the New Act on Special Measures Concerning Taxation in the case where a resident, during the period from January 1, 2014 to March 31, 2014, used as the resident's residence, as provided in Article 41-19-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation, a house used as a dwelling prescribed in those provisions on which the resident had carried out renovation work prescribed in paragraph (1) of that Article or general heat insulation renovation work, etc. prescribed in paragraph (2) of that Article (limited to the portion pertaining to that renovation work or that general heat insulation renovation work, etc.), and, during the period from April 1, 2014 to December 31, 2014, used as the resident's residence, as provided in paragraph (1) or (3) of Article 41-19-3 of the New Act on Special Measures Concerning Taxation, a house used as a dwelling prescribed in those provisions on which the resident had carried out renovation work to make a home suitable for elderly persons, etc. prescribed in paragraph (1) of that Article or general heat insulation renovation work, etc. prescribed in paragraph (3) of that Article (limited to the portion pertaining to that renovation work to make a home suitable for elderly persons, etc. or that general heat insulation renovation work, etc.), the phrase "is the amount" in paragraph (2) of that Article is deemed to be replaced with "is the amount (or, if there is an amount to be deducted from the amount of income tax for that year pursuant to the provisions of Article 41-19-3, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) (referred to as the "Act on Special Measures Concerning Taxation Before the 2013 Amendment" in paragraph (4)), the remaining amount after deducting the amount calculated by multiplying that deducted amount by 10 (hereinafter referred to as the "former amount subject to tax credit" in this paragraph)). In this case, where the provisions of the following paragraph apply and there is an amount that cannot be fully deducted even after deduction from the amount specified in each item of paragraph (4) as provided in that paragraph (hereinafter referred to as the "undeducted amount" in this paragraph), that former amount subject to tax credit is to be that undeducted amount, and where the provisions of the following paragraph apply and there is no undeducted amount, there is to be no former amount subject to tax credit", and the phrase "amount specified in each item" in paragraph (4) of that Article with "amount specified in each item (or, if there is an amount to be deducted from the amount of income tax for that year pursuant to the provisions of Article 41-19-3, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation Before the 2013 Amendment, the remaining amount after deducting the amount calculated by multiplying that deducted amount by 10)".
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**第三項** 平成二十六年四月一日から平成二十八年三月三十一日までの間における新租税特別措置法第四十一条の十九の三第八項の規定の適用については、平成二十六年四月一日から同年十二月三十一日までの間は、同項中「前年以前三年内の各年分の所得税について同項の」とあるのは「前年分の所得税について所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法第四十一条の十九の三第一項の」と、「同項に」とあるのは「第一項に」とし、平成二十七年一月一日から同年十二月三十一日までの間は、同項中「以前三年内の各年分の所得税について同項の」とあるのは「又は前々年分の所得税について同項又は所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法第四十一条の十九の三第一項の」と、「同項の規定の適用を受けた」とあるのは「これらの規定の適用を受けた」と、「同項に」とあるのは「第一項に」とし、平成二十八年一月一日から同年三月三十一日までの間は、同項中「以前三年内の各年分の所得税について同項の」とあるのは「以前二年内の各年分の所得税について同項又は所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法第四十一条の十九の三第一項の」と、「同項の規定の適用を受けた」とあるのは「これらの規定の適用を受けた」と、「同項に」とあるのは「第一項に」とし、同年四月一日から平成二十九年三月三十一日までの間における所得税法等の一部を改正する法律（平成二十八年法律第十五号）第十条の規定による改正後の租税特別措置法第四十一条の十九の三第十項の規定の適用については、平成二十八年四月一日から同年十二月三十一日までの間は、同項中「以前三年内の各年分の所得税について同項の」とあるのは「以前二年内の各年分の所得税について同項又は所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法第四十一条の十九の三第一項の」と、「同項の規定の適用を受けた」とあるのは「これらの規定の適用を受けた」と、「同項に」とあるのは「第一項に」とし、平成二十九年一月一日から同年三月三十一日までの間は、同項中「同項の規定の適用を受けている」とあるのは「同項又は所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法第四十一条の十九の三第一項の規定の適用を受けている」と、「同項の規定の適用を受けた」とあるのは「これらの規定の適用を受けた」と、「同項に」とあるのは「第一項に」とし、同年四月一日から同年十二月三十一日までの間における所得税法等の一部を改正する等の法律（平成二十九年法律第四号）第十二条の規定による改正後の租税特別措置法第四十一条の十九の三第十四項の規定の適用については、同項中「同項の規定の適用を受けている」とあるのは「同項又は所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法第四十一条の十九の三第一項の規定の適用を受けている」と、「同項の規定の適用を受けた」とあるのは「これらの規定の適用を受けた」と、「同項に」とあるのは「第一項に」とする。
suppl-4251-5/art-60/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-60/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-60/par-3
With regard to the application of the provisions of Article 41-19-3, paragraph (8) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2014 to March 31, 2016: during the period from April 1, 2014 to December 31, 2014, the phrase "of that paragraph, for income tax for each year within the three years up to and including the previous year" in that paragraph is deemed to be replaced with "of Article 41-19-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), for income tax for the previous year", and the phrase "in that paragraph" with "in paragraph (1)"; during the period from January 1, 2015 to December 31, 2015, the phrase "of that paragraph, for income tax for each year within the three years up to and including the previous year" in that paragraph is deemed to be replaced with "of that paragraph or of Article 41-19-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), for income tax for the previous year or the year before the previous year", the phrase "received the application of the provisions of that paragraph" with "received the application of those provisions", and the phrase "in that paragraph" with "in paragraph (1)"; and during the period from January 1, 2016 to March 31, 2016, the phrase "of that paragraph, for income tax for each year within the three years up to and including the previous year" in that paragraph is deemed to be replaced with "of that paragraph or of Article 41-19-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), for income tax for each year within the two years up to and including the previous year", the phrase "received the application of the provisions of that paragraph" with "received the application of those provisions", and the phrase "in that paragraph" with "in paragraph (1)"; with regard to the application of the provisions of Article 41-19-3, paragraph (10) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) during the period from April 1, 2016 to March 31, 2017: during the period from April 1, 2016 to December 31, 2016, the phrase "of that paragraph, for income tax for each year within the three years up to and including the previous year" in that paragraph is deemed to be replaced with "of that paragraph or of Article 41-19-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), for income tax for each year within the two years up to and including the previous year", the phrase "received the application of the provisions of that paragraph" with "received the application of those provisions", and the phrase "in that paragraph" with "in paragraph (1)"; and during the period from January 1, 2017 to March 31, 2017, the phrase "is receiving the application of the provisions of that paragraph" in that paragraph is deemed to be replaced with "is receiving the application of the provisions of that paragraph or of Article 41-19-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013)", the phrase "received the application of the provisions of that paragraph" with "received the application of those provisions", and the phrase "in that paragraph" with "in paragraph (1)"; and with regard to the application of the provisions of Article 41-19-3, paragraph (14) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) during the period from April 1, 2017 to December 31, 2017, the phrase "is receiving the application of the provisions of that paragraph" in that paragraph is deemed to be replaced with "is receiving the application of the provisions of that paragraph or of Article 41-19-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013)", the phrase "received the application of the provisions of that paragraph" with "received the application of those provisions", and the phrase "in that paragraph" with "in paragraph (1)".
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### 第六十一条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4251-5/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-61
**第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4251-5/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-61/par-1
Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter) beginning on or after the Effective Date and to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.
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### 第六十二条（試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted
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suppl-4251-5/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-62
**第一項** 新租税特別措置法第四十二条の四第十二項第三号の規定は、法人が施行日以後に支出する同号に規定する試験研究費の額について適用し、法人が施行日前に支出した旧租税特別措置法第四十二条の四第十二項第三号に規定する試験研究費の額については、なお従前の例による。
suppl-4251-5/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-62/par-1
The provisions of Article 42-4, paragraph (12), item (iii) of the New Act on Special Measures Concerning Taxation apply to the amount of experimental research expenses prescribed in that item that a corporation disburses on or after the Effective Date, and with regard to the amount of experimental research expenses prescribed in Article 42-4, paragraph (12), item (iii) of the Former Act on Special Measures Concerning Taxation that a corporation disbursed before the Effective Date, the provisions then in force continue to govern.
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### 第六十四条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Environmental Load from Energy Use Is Acquired
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suppl-4251-5/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-64
**第一項** 新租税特別措置法第四十二条の五（第六項、第七項及び第九項を除き、第一項第一号イに係る部分に限る。）の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号イに掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十二条の五第一項第一号イに掲げる減価償却資産については、なお従前の例による。
suppl-4251-5/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-64/par-1
The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (6), (7) and (9), and limited to the part pertaining to paragraph (1), item (i), (a)) apply to depreciable assets listed in item (i), (a) of that paragraph for which a corporation makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in Article 42-5, paragraph (1), item (i), (a) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 法人が施行日前に取得等をした旧租税特別措置法第四十二条の五第一項第二号イに掲げる減価償却資産については、なお従前の例による。
suppl-4251-5/art-64/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-64/par-2
With regard to depreciable assets listed in Article 42-5, paragraph (1), item (ii), (a) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第四十二条の五第六項及び第七項の規定は、法人が施行日以後に取得等をする同条第六項に規定する特定エネルギー環境負荷低減推進設備等について適用する。
suppl-4251-5/art-64/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-64/par-3
The provisions of Article 42-5, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. for promoting the reduction of environmental load from energy use prescribed in paragraph (6) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date.
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**第四項** 新租税特別措置法第四十二条の五第九項の規定は、法人が施行日以後に取得等をする同条第一項に規定するエネルギー環境負荷低減推進設備等について適用する。
suppl-4251-5/art-64/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-64/par-4
The provisions of Article 42-5, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of environmental load from energy use prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date.
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### 第六十五条（国際戦略総合特別区域において機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. Is Acquired in an International Strategic Comprehensive Special Zone
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suppl-4251-5/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-65
**第一項** 新租税特別措置法第四十二条の十一（同条第一項第一号に規定する器具及び備品に係る部分に限る。）の規定は、法人が施行日以後に取得又は製作をする同号に規定する器具及び備品について適用する。
suppl-4251-5/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-65/par-1
The provisions of Article 42-11 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to tools, furniture and fixtures prescribed in paragraph (1), item (i) of that Article) apply to tools, furniture and fixtures prescribed in that item that a corporation acquires or manufactures on or after the Effective Date.
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### 第六十六条（特定中小企業者等が経営改善設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Specified Small and Medium Sized Enterprises, etc. Acquire Business Improvement Equipment
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suppl-4251-5/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-66
**第一項** 新租税特別措置法第四十二条の十二の三の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する経営改善設備について適用する。
suppl-4251-5/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-66/par-1
The provisions of Article 42-12-3 of the New Act on Special Measures Concerning Taxation apply to business improvement equipment prescribed in paragraph (1) of that Article that a corporation acquires, or manufactures or constructs, on or after the Effective Date.
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### 第六十七条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4251-5/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-67
**第一項** 新租税特別措置法第四十三条第一項（同項の表の第二号に係る部分に限る。）の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下第四項までにおいて同じ。）をする同号の中欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項の表の第二号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4251-5/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-67/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a corporation makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter up to paragraph (4)) on or after the Effective Date, and with regard to depreciable assets listed in the middle column of item (ii) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四十四条の五の規定は、法人が施行日以後に取得等をする同条第一項に規定する特定信頼性向上設備について適用する。
suppl-4251-5/art-67/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-67/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-67/par-2
The provisions of Article 44-5 of the New Act on Special Measures Concerning Taxation apply to specified reliability-enhancing equipment prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date.
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**第三項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の五第一項に規定する特定高度通信設備については、なお従前の例による。
suppl-4251-5/art-67/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-67/par-3
With regard to specified advanced telecommunications equipment prescribed in Article 44-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第四十五条（第一項の表の第一号に係る部分に限る。）の規定は、法人が施行日以後に取得等をする同号の第三欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項の表の第一号の第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-4251-5/art-67/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-67/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-67/par-4
The provisions of Article 45 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in paragraph (1)) apply to depreciable assets listed in the third column of that item for which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets listed in the third column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新租税特別措置法第四十五条（第二項及び第三項に係る部分に限る。）の規定は、法人が施行日以後に同条第二項に規定する取得等をする同項に規定する産業振興機械等について適用する。
suppl-4251-5/art-67/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-67/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-67/par-5
The provisions of Article 45 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraphs (2) and (3)) apply to industrial promotion machinery, etc. prescribed in paragraph (2) of that Article for which a corporation makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.
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**第六項** 新租税特別措置法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定するサービス付き高齢者向け賃貸住宅について適用し、法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第一項に規定するサービス付き高齢者向け賃貸住宅については、なお従前の例による。
suppl-4251-5/art-67/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-67/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-67/par-6
The provisions of Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing for the elderly with services prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第七項** 新租税特別措置法第四十七条の二（第三項第一号及び第二号ロに係る部分に限る。）の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。
suppl-4251-5/art-67/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-67/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-67/par-7
The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (i) and item (ii), (b)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that a corporation acquires or newly builds on or after the Effective Date.
machine translation, not official
**第八項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条の二第三項第一号から第三号までに掲げる建築物については、同条（同項第一号から第三号までに掲げる建築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十五第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十五年法律第五号）附則第八十条第八項の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法第六十八条の三十五第一項」とする。
suppl-4251-5/art-67/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-67/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-67/par-8
With regard to buildings listed in Article 47-2, paragraph (3), items (i) through (iii) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to buildings listed in items (i) through (iii) of that paragraph) remain in force. In this case, the phrase "Article 68-35, paragraph (1)" in Article 47-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), which remains in force pursuant to the provisions of Article 80, paragraph (8) of the Supplementary Provisions of that Act".
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### 第六十八条（対外船舶運航事業を営む法人の日本船舶による収入金額の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Revenue from Japanese Ships of Corporations Engaged in International Shipping Business
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suppl-4251-5/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-68
**第一項** 施行日前に旧租税特別措置法第五十九条の二第一項に規定する計画の認定を受けた法人（施行日以後に新租税特別措置法第五十九条の二第一項に規定する計画の認定を受ける法人を除く。）の施行日から平成二十六年三月三十一日までの間に開始する事業年度における新租税特別措置法第五十九条の二の規定の適用については、同条第一項第一号中「日本船舶（特定準日本船舶（海上運送法第三十九条の五第五項に規定する準日本船舶のうち安定的な海上輸送の確保に資するものとして財務省令で定めるものをいう。）を含む。次号において同じ。）」とあるのは「日本船舶」と、「同法」とあるのは「海上運送法」とする。
suppl-4251-5/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-68/par-1
With regard to the application of the provisions of Article 59-2 of the New Act on Special Measures Concerning Taxation for business years beginning during the period from the Effective Date to March 31, 2014 of a corporation that received, before the Effective Date, the certification of a plan prescribed in Article 59-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding a corporation that receives, on or after the Effective Date, the certification of a plan prescribed in Article 59-2, paragraph (1) of the New Act on Special Measures Concerning Taxation), the phrase "Japanese ships (including specified quasi-Japanese ships (meaning quasi-Japanese ships prescribed in Article 39-5, paragraph (5) of the Marine Transportation Act that are specified by Order of the Ministry of Finance as contributing to securing stable maritime transportation); the same applies in the following item)" in paragraph (1), item (i) of that Article is deemed to be replaced with "Japanese ships", and the phrase "that Act" with "the Marine Transportation Act".
machine translation, not official
**第二項** 施行日以後に新租税特別措置法第五十九条の二第一項に規定する計画の認定を受ける法人の施行日から平成二十六年三月三十一日までの間に開始する事業年度における同条の規定の適用については、同条第二項中「開始の日」とあるのは、「開始の日以後二月を経過した日」とする。
suppl-4251-5/art-68/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-68/par-2
With regard to the application of the provisions of Article 59-2 of the New Act on Special Measures Concerning Taxation for business years beginning during the period from the Effective Date to March 31, 2014 of a corporation that receives, on or after the Effective Date, the certification of a plan prescribed in paragraph (1) of that Article, the phrase "the day of commencement" in paragraph (2) of that Article is deemed to be replaced with "the day on which two months have elapsed from the day of commencement".
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### 第六十九条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
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suppl-4251-5/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-69
**第一項** 新租税特別措置法第六十五条第一項の規定は、法人が施行日以後に行う同項に規定する資産の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条第一項に規定する資産の譲渡に係る法人税については、なお従前の例による。
suppl-4251-5/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-69/par-1
The provisions of Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax relating to transfers of assets prescribed in that paragraph that a corporation makes on or after the Effective Date, and with regard to corporation tax relating to transfers of assets prescribed in Article 65, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date, the provisions then in force continue to govern.
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**第二項** 法人が施行日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等のうち同項第二十号に規定する保留地に対応する部分の譲渡に係る法人税については、なお従前の例による。
suppl-4251-5/art-69/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-69/par-2
With regard to corporation tax relating to transfers, made by a corporation before the Effective Date, of the portion of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that corresponds to reserved land prescribed in item (xx) of that paragraph, the provisions then in force continue to govern.
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**第三項** 法人が施行日前に行った旧租税特別措置法第六十五条の十三第一項に規定する所有隣接土地等の交換又は譲渡に係る法人税については、なお従前の例による。
suppl-4251-5/art-69/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-69/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-69/par-3
With regard to corporation tax relating to exchanges or transfers of owned adjacent land, etc. prescribed in Article 65-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date, the provisions then in force continue to govern.
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### 第七十条（中小企業者の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Valuation Gains and Losses, etc. Where There Is Debt Forgiveness, etc. Pertaining to Specified Partnership Property in Connection with the Business Revitalization of a Small and Medium Sized Enterprise
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suppl-4251-5/art-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-70
**第一項** 新租税特別措置法第六十七条の五の二の規定は、施行日以後に同条第一項に規定する事実が生ずる場合について適用する。
suppl-4251-5/art-70/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-70/par-1
The provisions of Article 67-5-2 of the New Act on Special Measures Concerning Taxation apply in the case where the fact prescribed in paragraph (1) of that Article arises on or after the Effective Date.
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### 第七十一条（投資法人に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations
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suppl-4251-5/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-71
**第一項** 新租税特別措置法第六十七条の十五第一項第二号ヘの規定は、同項に規定する投資法人の附則第一条第八号に定める日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十七条の十五第一項に規定する投資法人の同日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4251-5/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-71/par-1
The provisions of Article 67-15, paragraph (1), item (ii), (f) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of an investment corporation prescribed in that paragraph ending on or after the date specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax for business years of an investment corporation prescribed in Article 67-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before that date.
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### 第七十二条（振替国債の利子等の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Interest and Similar Income on Book-Entry Government Bonds
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suppl-4251-5/art-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-72
**第一項** 新租税特別措置法第六十七条の十七第一項及び第十項の規定は、外国法人が平成二十八年一月一日以後に支払を受ける同条第一項に規定する振替国債又は振替地方債の利子及び同項に規定する償還差益について適用し、同日前に支払を受けた旧租税特別措置法第六十七条の十七第一項に規定する振替国債又は振替地方債の利子及び同項に規定する償還差益については、なお従前の例による。
suppl-4251-5/art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-72/par-1
The provisions of Article 67-17, paragraphs (1) and (10) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds or book-entry municipal bonds prescribed in paragraph (1) of that Article and profit from redemption prescribed in that paragraph that a foreign corporation receives on or after January 1, 2016, and with regard to interest on book-entry government bonds or book-entry municipal bonds prescribed in Article 67-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation and profit from redemption prescribed in that paragraph that were received before that date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第六十七条の十七第二項及び第十項の規定は、外国法人が平成二十八年一月一日以後に支払を受ける同条第二項に規定する特定振替社債等の同項に規定する利子等及び償還差益について適用し、同日前に支払を受けた旧租税特別措置法第六十七条の十七第二項に規定する特定振替社債等の同項に規定する利子等及び償還差益については、なお従前の例による。
suppl-4251-5/art-72/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-72/par-2
The provisions of Article 67-17, paragraphs (2) and (10) of the New Act on Special Measures Concerning Taxation apply to interest and similar income and profit from redemption prescribed in that paragraph on specified book-entry corporate bonds, etc. prescribed in paragraph (2) of that Article that a foreign corporation receives on or after January 1, 2016, and with regard to interest and similar income and profit from redemption prescribed in that paragraph on specified book-entry corporate bonds, etc. prescribed in Article 67-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were received before that date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第六十七条の十七第三項及び第十項の規定は、外国法人が平成二十八年一月一日以後に支払を受ける同条第三項に規定する民間国外債の利子及び同項に規定する償還差益について適用し、同日前に支払を受けた旧租税特別措置法第六十七条の十七第三項に規定する民間国外債の利子及び同項に規定する発行差金については、なお従前の例による。
suppl-4251-5/art-72/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-72/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-72/par-3
The provisions of Article 67-17, paragraphs (3) and (10) of the New Act on Special Measures Concerning Taxation apply to interest on private foreign bonds prescribed in paragraph (3) of that Article and profit from redemption prescribed in that paragraph that a foreign corporation receives on or after January 1, 2016, and with regard to interest on private foreign bonds prescribed in Article 67-17, paragraph (3) of the Former Act on Special Measures Concerning Taxation and issue discounts prescribed in that paragraph that were received before that date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第六十七条の十七第四項の規定は、平成二十八年一月一日以後に生ずる新租税特別措置法第四十一条の十二第七項に規定する割引債の同項に規定する償還差益及び新租税特別措置法第四十一条の十二の二第六項第一号に規定する割引債の同条第一項に規定する償還により受ける金額が当該割引債の取得価額を超える場合におけるその差益について適用し、同日前に生じた旧租税特別措置法第六十七条の十七第四項に規定する割引債の同項に規定する償還差益については、なお従前の例による。
suppl-4251-5/art-72/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-72/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-72/par-4
The provisions of Article 67-17, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in Article 41-12, paragraph (7) of the New Act on Special Measures Concerning Taxation on discount bonds prescribed in that paragraph, and to the margin in the case where the amount received through the redemption prescribed in Article 41-12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation of discount bonds prescribed in paragraph (6), item (i) of that Article exceeds the acquisition cost of those discount bonds, that arise on or after January 1, 2016, and with regard to profit from redemption prescribed in Article 67-17, paragraph (4) of the Former Act on Special Measures Concerning Taxation on discount bonds prescribed in that paragraph that arose before that date, the provisions then in force continue to govern.
machine translation, not official
**第五項** 新租税特別措置法第六十七条の十七第六項及び第十項の規定は、外国法人の同条第六項に規定する特定振替割引債の保有により平成二十八年一月一日以後に生ずる所得について適用し、同日前に支払を受けた旧租税特別措置法第六十七条の十七第六項に規定する特定短期公社債の同項に規定する償還差益については、なお従前の例による。
suppl-4251-5/art-72/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-72/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-72/par-5
The provisions of Article 67-17, paragraphs (6) and (10) of the New Act on Special Measures Concerning Taxation apply to income arising on or after January 1, 2016 from the holding by a foreign corporation of specified book-entry discount bonds prescribed in paragraph (6) of that Article, and with regard to profit from redemption prescribed in Article 67-17, paragraph (6) of the Former Act on Special Measures Concerning Taxation on specified short-term public and corporate bonds prescribed in that paragraph that was received before that date, the provisions then in force continue to govern.
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**第六項** 新租税特別措置法第六十七条の十七第九項及び第十項の規定は、外国法人が有する同条第一項に規定する振替国債若しくは振替地方債若しくは同条第九項に規定する特定振替社債等若しくは民間国外債の償還（買入消却を含む。以下この項において同じ。）により平成二十八年一月一日以後に生ずる損失の額又は同条第九項に規定する特定振替割引債の保有により同日以後に生ずる同項に規定する政令で定める金額について適用し、旧租税特別措置法第六十七条の十七第一項に規定する振替国債若しくは振替地方債、同条第二項に規定する特定振替社債等、同条第三項に規定する民間国外債又は同条第六項に規定する特定短期公社債の償還により同日前に生じた同条第九項に規定する損失の額については、なお従前の例による。
suppl-4251-5/art-72/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-72/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-72/par-6
The provisions of Article 67-17, paragraphs (9) and (10) of the New Act on Special Measures Concerning Taxation apply to the amount of loss arising on or after January 1, 2016 from the redemption (including retirement by purchase; the same applies hereinafter in this paragraph) of book-entry government bonds or book-entry municipal bonds prescribed in paragraph (1) of that Article, or of specified book-entry corporate bonds, etc. or private foreign bonds prescribed in paragraph (9) of that Article, held by a foreign corporation, or to the amount specified by Cabinet Order prescribed in paragraph (9) of that Article that arises on or after that date from the holding of specified book-entry discount bonds prescribed in that paragraph, and with regard to the amount of loss prescribed in paragraph (9) of Article 67-17 of the Former Act on Special Measures Concerning Taxation that arose before that date from the redemption of book-entry government bonds or book-entry municipal bonds prescribed in paragraph (1) of that Article, specified book-entry corporate bonds, etc. prescribed in paragraph (2) of that Article, private foreign bonds prescribed in paragraph (3) of that Article or specified short-term public and corporate bonds prescribed in paragraph (6) of that Article, the provisions then in force continue to govern.
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### 第七十三条（分離振替国債の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Separated Book-Entry Government Bonds
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suppl-4251-5/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-73
**第一項** 外国法人の旧租税特別措置法第六十七条の十八第一項に規定する分離振替国債の保有又は譲渡により平成二十八年一月一日前に生じた所得及び同条第二項に規定する損失額については、なお従前の例による。
suppl-4251-5/art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-73/par-1
With regard to income that arose before January 1, 2016 from the holding or transfer by a foreign corporation of separated book-entry government bonds prescribed in Article 67-18, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and the amount of loss prescribed in paragraph (2) of that Article, the provisions then in force continue to govern.
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### 第七十四条（連結法人が試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research
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suppl-4251-5/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-74
**第一項** 新租税特別措置法第六十八条の九第十二項第三号の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に支出する同号に規定する試験研究費の額について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に支出した旧租税特別措置法第六十八条の九第十二項第三号に規定する試験研究費の額については、なお従前の例による。
suppl-4251-5/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-74/par-1
The provisions of Article 68-9, paragraph (12), item (iii) of the New Act on Special Measures Concerning Taxation apply to the amount of experimental research expenses prescribed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation disburses on or after the Effective Date, and with regard to the amount of experimental research expenses prescribed in Article 68-9, paragraph (12), item (iii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation disbursed before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第七十六条（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Environmental Load from Energy Use
caption: machine translation, not official
suppl-4251-5/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-76
**第一項** 新租税特別措置法第六十八条の十（第六項、第七項及び第九項を除き、第一項第一号イに係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号イに掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十第一項第一号イに掲げる減価償却資産については、なお従前の例による。
suppl-4251-5/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-76/par-1
The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (6), (7) and (9), and limited to the part pertaining to paragraph (1), item (i), (a)) apply to depreciable assets listed in item (i), (a) of that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in Article 68-10, paragraph (1), item (i), (a) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十第一項第二号イに掲げる減価償却資産については、なお従前の例による。
suppl-4251-5/art-76/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-76/par-2
With regard to depreciable assets listed in Article 68-10, paragraph (1), item (ii), (a) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の十第六項及び第七項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同条第六項に規定する特定エネルギー環境負荷低減推進設備等について適用する。
suppl-4251-5/art-76/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-76/par-3
The provisions of Article 68-10, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. for promoting the reduction of environmental load from energy use prescribed in paragraph (6) of that Article for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の十第九項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同条第一項に規定するエネルギー環境負荷低減推進設備等について適用する。
suppl-4251-5/art-76/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-76/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-76/par-4
The provisions of Article 68-10, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of environmental load from energy use prescribed in paragraph (1) of that Article for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date.
machine translation, not official
### 第七十七条（連結法人が国際戦略総合特別区域において機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in an International Strategic Comprehensive Special Zone
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suppl-4251-5/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-77
**第一項** 新租税特別措置法第六十八条の十五（新租税特別措置法第四十二条の十一第一項第一号に規定する器具及び備品に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をする同号に規定する器具及び備品について適用する。
suppl-4251-5/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-77/par-1
The provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to tools, furniture and fixtures prescribed in Article 42-11, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to tools, furniture and fixtures prescribed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date.
machine translation, not official
### 第七十八条（連結法人の雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased
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suppl-4251-5/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-78
**第一項** 新租税特別措置法第六十八条の十五の二の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下同じ。）が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4251-5/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-78/par-1
The provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which a consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which a consolidated corporation's consolidated parent corporation business year began before the Effective Date.
machine translation, not official
### 第七十九条（特定中小連結法人が経営改善設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation Acquires Business Improvement Equipment
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suppl-4251-5/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-79
**第一項** 新租税特別措置法第六十八条の十五の四の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する経営改善設備について適用する。
suppl-4251-5/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-79/par-1
The provisions of Article 68-15-4 of the New Act on Special Measures Concerning Taxation apply to business improvement equipment prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, or manufactures or constructs, on or after the Effective Date.
machine translation, not official
### 第八十条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
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suppl-4251-5/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80
**第一項** 新租税特別措置法第六十八条の十六第一項（同項の表の第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下第四項までにおいて同じ。）をする同号の中欄に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十六第一項の表の第二号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4251-5/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-1
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter up to paragraph (4)) on or after the Effective Date, and with regard to depreciable assets listed in the middle column of item (ii) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の二十六の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同条第一項に規定する特定信頼性向上設備について適用する。
suppl-4251-5/art-80/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-2
The provisions of Article 68-26 of the New Act on Special Measures Concerning Taxation apply to specified reliability-enhancing equipment prescribed in paragraph (1) of that Article for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date.
machine translation, not official
**第三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十六第一項に規定する特定高度通信設備については、なお従前の例による。
suppl-4251-5/art-80/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-3
With regard to specified advanced telecommunications equipment prescribed in Article 68-26, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の二十七（新租税特別措置法第四十五条第一項の表の第一号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同号の第三欄に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項の表の第一号の第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-4251-5/art-80/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-4
The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to depreciable assets listed in the third column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets listed in the third column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の二十七（第二項及び第三項に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に同条第二項に規定する取得等をする同項に規定する産業振興機械等について適用する。
suppl-4251-5/art-80/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-5
The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraphs (2) and (3)) apply to industrial promotion machinery, etc. prescribed in paragraph (2) of that Article for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の三十四第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は新築をする同項に規定するサービス付き高齢者向け賃貸住宅について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十四第一項に規定するサービス付き高齢者向け賃貸住宅については、なお従前の例による。
suppl-4251-5/art-80/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-6
The provisions of Article 68-34, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing for the elderly with services prescribed in Article 68-34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の三十五（第三項第一号及び第二号ロに係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。
suppl-4251-5/art-80/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-7
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (i) and item (ii), (b)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.
machine translation, not official
**第八項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十五第三項第一号及び第二号並びに旧租税特別措置法第四十七条の二第三項第三号に掲げる建築物については、旧租税特別措置法第六十八条の三十五（第三項第一号及び第二号並びに旧租税特別措置法第四十七条の二第三項第三号に掲げる建築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第六十八条の三十五第二項中「第四十七条の二第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十五年法律第五号）附則第六十七条第八項の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法第四十七条の二第一項」とする。
suppl-4251-5/art-80/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-8
With regard to buildings listed in Article 68-35, paragraph (3), items (i) and (ii) of the Former Act on Special Measures Concerning Taxation and Article 47-2, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of Article 68-35 of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to buildings listed in paragraph (3), items (i) and (ii) of that Article and Article 47-2, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation) remain in force. In this case, the phrase "Article 47-2, paragraph (1)" in Article 68-35, paragraph (2) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), which remains in force pursuant to the provisions of Article 67, paragraph (8) of the Supplementary Provisions of that Act".
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### 第八十一条（対外船舶運航事業を営む連結法人の日本船舶による収入金額の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Revenue from Japanese Ships of Consolidated Corporations Engaged in International Shipping Business
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suppl-4251-5/art-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-81
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日前に旧租税特別措置法第六十八条の六十二の二第一項に規定する計画の認定を受けたもの（施行日以後に新租税特別措置法第六十八条の六十二の二第一項に規定する計画の認定を受けるものを除く。）の施行日から平成二十六年三月三十一日までの間に開始する連結事業年度における新租税特別措置法第六十八条の六十二の二の規定の適用については、同条第一項第一号中「日本船舶（特定準日本船舶（海上運送法第三十九条の五第五項に規定する準日本船舶のうち安定的な海上輸送の確保に資するものとして財務省令で定めるものをいう。）を含む。次号において同じ。）」とあるのは「日本船舶」と、「同法」とあるのは「海上運送法」とする。
suppl-4251-5/art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-81/par-1
With regard to the application of the provisions of Article 68-62-2 of the New Act on Special Measures Concerning Taxation for consolidated business years beginning during the period from the Effective Date to March 31, 2014 of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received, before the Effective Date, the certification of a plan prescribed in Article 68-62-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding one that receives, on or after the Effective Date, the certification of a plan prescribed in Article 68-62-2, paragraph (1) of the New Act on Special Measures Concerning Taxation), the phrase "Japanese ships (including specified quasi-Japanese ships (meaning quasi-Japanese ships prescribed in Article 39-5, paragraph (5) of the Marine Transportation Act that are specified by Order of the Ministry of Finance as contributing to securing stable maritime transportation); the same applies in the following item)" in paragraph (1), item (i) of that Article is deemed to be replaced with "Japanese ships", and the phrase "that Act" with "the Marine Transportation Act".
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**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日以後に新租税特別措置法第六十八条の六十二の二第一項に規定する計画の認定を受けるものの施行日から平成二十六年三月三十一日までの間に開始する連結事業年度における同条の規定の適用については、同条第二項中「開始の日」とあるのは、「開始の日以後二月を経過した日」とする。
suppl-4251-5/art-81/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-81/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-81/par-2
With regard to the application of the provisions of Article 68-62-2 of the New Act on Special Measures Concerning Taxation for consolidated business years beginning during the period from the Effective Date to March 31, 2014 of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that receives, on or after the Effective Date, the certification of a plan prescribed in Article 68-62-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "the day of commencement" in paragraph (2) of that Article is deemed to be replaced with "the day on which two months have elapsed from the day of commencement".
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### 第八十二条（連結法人の交際費等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. of Consolidated Corporations from Deductible Expenses
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suppl-4251-5/art-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-82
**第一項** 新租税特別措置法第六十八条の六十六第一項の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4251-5/art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-82/par-1
The provisions of Article 68-66, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which a consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which a consolidated corporation's consolidated parent corporation business year began before the Effective Date.
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### 第八十三条（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Consolidated Corporations
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suppl-4251-5/art-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-83
**第一項** 新租税特別措置法第六十八条の七十二（新租税特別措置法第六十五条第一項に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う新租税特別措置法第六十八条の七十二第一項に規定する資産の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十二第一項に規定する資産の譲渡に係る法人税については、なお従前の例による。
suppl-4251-5/art-83/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-83/par-1
The provisions of Article 68-72 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax relating to transfers of assets prescribed in Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and with regard to corporation tax relating to transfers of assets prescribed in Article 68-72, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date, the provisions then in force continue to govern.
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**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等のうち旧租税特別措置法第六十五条の四第一項第二十号に規定する保留地に対応する部分の譲渡に係る法人税については、なお従前の例による。
suppl-4251-5/art-83/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-83/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-83/par-2
With regard to corporation tax relating to transfers, made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before the Effective Date, of the portion of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that corresponds to reserved land prescribed in Article 65-4, paragraph (1), item (xx) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
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**第三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の八十四第一項に規定する所有隣接土地等の交換又は譲渡に係る法人税については、なお従前の例による。
suppl-4251-5/art-83/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-83/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-83/par-3
With regard to corporation tax relating to exchanges or transfers of owned adjacent land, etc. prescribed in Article 68-84, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date, the provisions then in force continue to govern.
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### 第八十四条（中小連結法人の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Valuation Gains and Losses, etc. Where There Is Debt Forgiveness, etc. Pertaining to Specified Partnership Property in Connection with the Business Revitalization of a Small or Medium-Sized Consolidated Corporation
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suppl-4251-5/art-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-84
**第一項** 新租税特別措置法第六十八条の百二の三の規定は、施行日以後に同条第一項に規定する事実が生ずる場合について適用する。
suppl-4251-5/art-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-84/par-1
The provisions of Article 68-102-3 of the New Act on Special Measures Concerning Taxation apply in the case where the fact prescribed in paragraph (1) of that Article arises on or after the Effective Date.
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### 第八十五条（相続税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax
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suppl-4251-5/art-85 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-85
**第一項** 新租税特別措置法第六十九条の四第一項及び第三項第二号の規定は、平成二十六年一月一日以後に相続又は遺贈により取得をする財産に係る相続税について適用し、同日前に相続又は遺贈により取得をした財産に係る相続税については、なお従前の例による。
suppl-4251-5/art-85/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-85/par-1
The provisions of Article 69-4, paragraph (1) and paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest on or after January 1, 2014, and with regard to inheritance tax on property acquired by inheritance or bequest before that date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第六十九条の四第二項、第六十九条の五並びに第七十条の六の四第二項第五号及び第十五項の規定は、平成二十七年一月一日以後に相続又は遺贈により取得をする財産に係る相続税について適用し、同日前に相続又は遺贈により取得をした財産に係る相続税については、なお従前の例による。
suppl-4251-5/art-85/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-85/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-85/par-2
The provisions of Article 69-4, paragraph (2), Article 69-5, and Article 70-6-4, paragraph (2), item (v) and paragraph (15) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest on or after January 1, 2015, and with regard to inheritance tax on property acquired by inheritance or bequest before that date, the provisions then in force continue to govern.
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### 第八十六条（非上場株式等についての贈与税又は相続税の納税猶予等に関する経過措置） — Transitional Measures Concerning Tax Payment Grace Period, etc. for Gift Tax or Inheritance Tax on Unlisted Shares or Similar Interests
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suppl-4251-5/art-86 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86
**第一項** 附則第一条第五号ハに掲げる規定による改正後の租税特別措置法（以下この条及び附則第百条において「新租特法」という。）第七十条の七の規定は、平成二十七年一月一日以後に贈与により取得をする同条第二項第二号に規定する非上場株式等に係る贈与税について適用する。
suppl-4251-5/art-86/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-1
The provisions of Article 70-7 of the Act on Special Measures Concerning Taxation as amended by the provisions listed in Article 1, item (v), (c) of the Supplementary Provisions (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 2013" in this Article and Article 100 of the Supplementary Provisions) apply to gift tax relating to unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article that are acquired by gift on or after January 1, 2015.
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**第二項** 平成二十七年一月一日前に贈与により取得をした附則第一条第五号ハに掲げる規定による改正前の租税特別措置法（以下この条及び附則第百条において「旧租特法」という。）第七十条の七第二項第二号に規定する非上場株式等については、同条の規定は、なおその効力を有する。
suppl-4251-5/art-86/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-2
With regard to unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions listed in Article 1, item (v), (c) of the Supplementary Provisions (hereinafter referred to as the "Former Special Tax Measures Act" in this Article and Article 100 of the Supplementary Provisions) that were acquired by gift before January 1, 2015, the provisions of that Article remain in force.
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**第三項** 施行日から平成二十六年十二月三十一日までの間における新租税特別措置法第七十条の七第二項第五号の規定の適用については、同号中「第七十条の二の三及び第七十条の二の四」とあるのは、「第七十条の二の三」とする。
suppl-4251-5/art-86/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-3
With regard to the application of the provisions of Article 70-7, paragraph (2), item (v) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2014, the phrase "Articles 70-2-3 and 70-2-4" in that item is deemed to be replaced with "Article 70-2-3".
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**第四項** 次に掲げる者は、その者の選択により、新租特法第七十条の七第二項第三号に規定する経営承継受贈者とみなして、同項第五号並びに同条第四項第二号及び第十号、第十四項第九号及び第十号、第十七項第一号、第二十二項から第二十六項まで、第二十八項並びに第二十九項の規定の適用を受けることができる。この場合において、当該経営承継受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4251-5/art-86/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-4
The following persons may, at their option, receive the application of the provisions of item (v) of that paragraph and of paragraph (4), items (ii) and (x), paragraph (14), items (ix) and (x), paragraph (17), item (i), paragraphs (22) through (26), and paragraphs (28) and (29) of that Article by being deemed to be a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation as Amended in 2013. In this case, necessary matters concerning the application of those provisions with regard to that successor donee are specified by Cabinet Order.
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**一** 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百二十四条第六項の規定によりなお従前の例によることとされる場合における同法第十八条の規定による改正前の租税特別措置法第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者（当該経営承継受贈者が同条第一項に規定する贈与者から同項の規定の適用に係る贈与により新租特法第七十条の七第二項第五号に規定する政令で定める法人の株式等（医療法人の出資を除く。以下この項において同じ。）の取得をしている場合を除く。）
suppl-4251-5/art-86/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-4/item-1
a successor donee prescribed in paragraph (2), item (iii) of Article 70-7 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), who is receiving the application of the provisions of paragraph (1) of that Article as applied in the case where the provisions then in force continue to govern pursuant to the provisions of Article 124, paragraph (6) of the Supplementary Provisions of that Act (excluding the case where that successor donee has acquired, from the donor prescribed in paragraph (1) of that Article by a gift to which the provisions of that paragraph apply, shares, etc. (excluding capital contributions to a medical care corporation; the same applies hereinafter in this paragraph) of the corporation specified by Cabinet Order prescribed in Article 70-7, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation as Amended in 2013);
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**二** 現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第七十八条第二項の規定によりなお従前の例によることとされる場合における同法第十七条の規定による改正前の租税特別措置法第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者（当該経営承継受贈者が同条第一項に規定する贈与者から同項の規定の適用に係る贈与により新租特法第七十条の七第二項第五号に規定する政令で定める法人の株式等の取得をしている場合を除く。）
suppl-4251-5/art-86/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-4/item-2
a successor donee prescribed in paragraph (2), item (iii) of Article 70-7 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011), who is receiving the application of the provisions of paragraph (1) of that Article as applied in the case where the provisions then in force continue to govern pursuant to the provisions of Article 78, paragraph (2) of the Supplementary Provisions of that Act (excluding the case where that successor donee has acquired, from the donor prescribed in paragraph (1) of that Article by a gift to which the provisions of that paragraph apply, shares, etc. of the corporation specified by Cabinet Order prescribed in Article 70-7, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation as Amended in 2013);
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**三** 旧租特法第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者（当該経営承継受贈者が同条第一項に規定する贈与者から同項の規定の適用に係る贈与により新租特法第七十条の七第二項第五号に規定する政令で定める法人の株式等の取得をしている場合を除く。）
suppl-4251-5/art-86/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-4/item-3
a successor donee prescribed in paragraph (2), item (iii) of Article 70-7 of the Former Special Tax Measures Act, who is receiving the application of the provisions of paragraph (1) of that Article (excluding the case where that successor donee has acquired, from the donor prescribed in paragraph (1) of that Article by a gift to which the provisions of that paragraph apply, shares, etc. of the corporation specified by Cabinet Order prescribed in Article 70-7, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation as Amended in 2013).
machine translation, not official
**第五項** 前項の規定の適用がある場合において、平成二十七年一月一日以後新租特法第七十条の七第二項第六号に規定する経営贈与承継期間の末日までの間における同条第四項（同項第二号に係る部分に限る。）の規定の適用については、同項第二号中「各第一種贈与基準日」とあるのは「平成二十七年一月一日以後に到来する各第一種贈与基準日」と、「第一種贈与基準日の」とあるのは「第一種贈与基準日（平成二十七年一月一日以後に到来するものに限る。）の」とする。
suppl-4251-5/art-86/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-5
In the case where the provisions of the preceding paragraph apply, with regard to the application of the provisions of Article 70-7, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended in 2013 (limited to the part pertaining to item (ii) of that paragraph) during the period from January 1, 2015 until the last day of the business succession period for a gift prescribed in paragraph (2), item (vi) of that Article, the phrase "each type 1 gift base date" in paragraph (4), item (ii) of that Article is deemed to be replaced with "each type 1 gift base date arriving on or after January 1, 2015", and the phrase "of the type 1 gift base date" with "of the type 1 gift base date (limited to one arriving on or after January 1, 2015)".
machine translation, not official
**第六項** 新租特法第七十条の七の二の規定は、平成二十七年一月一日以後に相続又は遺贈により取得をする同条第二項第二号に規定する非上場株式等に係る相続税について適用する。
suppl-4251-5/art-86/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-6
The provisions of Article 70-7-2 of the Act on Special Measures Concerning Taxation as Amended in 2013 apply to inheritance tax relating to unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article that are acquired by inheritance or bequest on or after January 1, 2015.
machine translation, not official
**第七項** 平成二十七年一月一日前に相続又は遺贈により取得をした旧租特法第七十条の七の二第二項第二号に規定する非上場株式等に係る相続税については、同条の規定は、なおその効力を有する。
suppl-4251-5/art-86/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-7
With regard to inheritance tax relating to unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (2), item (ii) of the Former Special Tax Measures Act that were acquired by inheritance or bequest before January 1, 2015, the provisions of that Article remain in force.
machine translation, not official
**第八項** 次に掲げる者は、その者の選択により、新租特法第七十条の七の二第二項第三号に規定する経営承継相続人等とみなして、同項第五号並びに同条第三項第二号及び第十号、第十四項第九号から第十二号まで、第十七項第一号、第二十二項から第二十六項まで、第二十八項並びに第二十九項の規定の適用を受けることができる。この場合において、当該経営承継相続人等に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4251-5/art-86/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-8
The following persons may, at their option, receive the application of the provisions of item (v) of that paragraph and of paragraph (3), items (ii) and (x), paragraph (14), items (ix) through (xii), paragraph (17), item (i), paragraphs (22) through (26), and paragraphs (28) and (29) of that Article by being deemed to be a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation as Amended in 2013. In this case, necessary matters concerning the application of those provisions with regard to that successor heir, etc. are specified by Cabinet Order.
machine translation, not official
**一** 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百二十四条第六項の規定によりなお従前の例によることとされる場合における同法第十八条の規定による改正前の租税特別措置法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等（当該経営承継相続人等が同条第一項に規定する被相続人から同項の規定の適用に係る相続又は遺贈により新租特法第七十条の七の二第二項第五号に規定する政令で定める法人の株式等（医療法人の出資を除く。以下この項において同じ。）の取得をしている場合を除く。）
suppl-4251-5/art-86/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-8/item-1
a successor heir, etc. prescribed in paragraph (2), item (iii) of Article 70-7-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), who is receiving the application of the provisions of paragraph (1) of that Article as applied in the case where the provisions then in force continue to govern pursuant to the provisions of Article 124, paragraph (6) of the Supplementary Provisions of that Act (excluding the case where that successor heir, etc. has acquired, from the decedent prescribed in paragraph (1) of that Article by an inheritance or bequest to which the provisions of that paragraph apply, shares, etc. (excluding capital contributions to a medical care corporation; the same applies hereinafter in this paragraph) of the corporation specified by Cabinet Order prescribed in Article 70-7-2, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation as Amended in 2013);
machine translation, not official
**二** 現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第七十八条第二項の規定によりなお従前の例によることとされる場合における同法第十七条の規定による改正前の租税特別措置法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等（当該経営承継相続人等が同条第一項に規定する被相続人から同項の規定の適用に係る相続又は遺贈により新租特法第七十条の七の二第二項第五号に規定する政令で定める法人の株式等の取得をしている場合を除く。）
suppl-4251-5/art-86/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-8/item-2
a successor heir, etc. prescribed in paragraph (2), item (iii) of Article 70-7-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011), who is receiving the application of the provisions of paragraph (1) of that Article as applied in the case where the provisions then in force continue to govern pursuant to the provisions of Article 78, paragraph (2) of the Supplementary Provisions of that Act (excluding the case where that successor heir, etc. has acquired, from the decedent prescribed in paragraph (1) of that Article by an inheritance or bequest to which the provisions of that paragraph apply, shares, etc. of the corporation specified by Cabinet Order prescribed in Article 70-7-2, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation as Amended in 2013);
machine translation, not official
**三** 旧租特法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等（当該経営承継相続人等が同条第一項に規定する被相続人から同項の規定の適用に係る相続又は遺贈により新租特法第七十条の七の二第二項第五号に規定する政令で定める法人の株式等の取得をしている場合を除く。）
suppl-4251-5/art-86/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-8/item-3
a successor heir, etc. prescribed in paragraph (2), item (iii) of Article 70-7-2 of the Former Special Tax Measures Act, who is receiving the application of the provisions of paragraph (1) of that Article (excluding the case where that successor heir, etc. has acquired, from the decedent prescribed in paragraph (1) of that Article by an inheritance or bequest to which the provisions of that paragraph apply, shares, etc. of the corporation specified by Cabinet Order prescribed in Article 70-7-2, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation as Amended in 2013).
machine translation, not official
**第九項** 前項の規定の適用がある場合において、平成二十七年一月一日以後新租特法第七十条の七の二第二項第六号に規定する経営承継期間の末日までの間における同条第三項（同項第二号に係る部分に限る。）の規定の適用については、同項第二号中「各第一種基準日」とあるのは「平成二十七年一月一日以後に到来する各第一種基準日」と、「第一種基準日の」とあるのは「第一種基準日（平成二十七年一月一日以後に到来するものに限る。）の」とする。
suppl-4251-5/art-86/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-9
In the case where the provisions of the preceding paragraph apply, with regard to the application of the provisions of Article 70-7-2, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended in 2013 (limited to the part pertaining to item (ii) of that paragraph) during the period from January 1, 2015 until the last day of the business succession period prescribed in paragraph (2), item (vi) of that Article, the phrase "each type 1 base date" in paragraph (3), item (ii) of that Article is deemed to be replaced with "each type 1 base date arriving on or after January 1, 2015", and the phrase "of the type 1 base date" with "of the type 1 base date (limited to one arriving on or after January 1, 2015)".
machine translation, not official
**第十項** 新租特法第七十条の七の四第一項の規定は、平成二十七年一月一日以後に相続又は遺贈により取得をする新租特法第七十条の七の二第二項第二号に規定する非上場株式等に係る相続税について適用する。
suppl-4251-5/art-86/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-10
The provisions of Article 70-7-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2013 apply to inheritance tax relating to unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation as Amended in 2013 that are acquired by inheritance or bequest on or after January 1, 2015.
machine translation, not official
**第十一項** 平成二十七年一月一日前に相続又は遺贈により取得をした旧租特法第七十条の七の四第二項第二号に規定する非上場株式等に係る相続税については、同条の規定は、なおその効力を有する。
suppl-4251-5/art-86/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-11
With regard to inheritance tax relating to unlisted shares or similar interests prescribed in Article 70-7-4, paragraph (2), item (ii) of the Former Special Tax Measures Act that were acquired by inheritance or bequest before January 1, 2015, the provisions of that Article remain in force.
machine translation, not official
**第十二項** 次に掲げる者は、その者の選択により、新租特法第七十条の七の四第二項第三号に規定する経営相続承継受贈者とみなして、同項第四号、同条第三項において準用する新租特法第七十条の七の二第三項第二号及び第十号、新租特法第七十条の七の四第十一項において準用する新租特法第七十条の七の二第十四項第九号から第十二号まで、新租特法第七十条の七の四第十二項において準用する新租特法第七十条の七の二第十七項第一号、新租特法第七十条の七の四第十三項において準用する新租特法第七十条の七の二第二十二項から第二十六項まで並びに新租特法第七十条の七の四第十五項において準用する新租特法第七十条の七の二第二十八項及び第二十九項の規定の適用を受けることができる。この場合において、当該経営相続承継受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4251-5/art-86/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-12
The following persons may, at their option, receive the application of the provisions of item (iv) of that paragraph, Article 70-7-2, paragraph (3), items (ii) and (x) of the Act on Special Measures Concerning Taxation as Amended in 2013 as applied mutatis mutandis pursuant to paragraph (3) of that Article, Article 70-7-2, paragraph (14), items (ix) through (xii) of the Act on Special Measures Concerning Taxation as Amended in 2013 as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11) of the Act on Special Measures Concerning Taxation as Amended in 2013, Article 70-7-2, paragraph (17), item (i) of the Act on Special Measures Concerning Taxation as Amended in 2013 as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (12) of the Act on Special Measures Concerning Taxation as Amended in 2013, Article 70-7-2, paragraphs (22) through (26) of the Act on Special Measures Concerning Taxation as Amended in 2013 as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (13) of the Act on Special Measures Concerning Taxation as Amended in 2013, and Article 70-7-2, paragraphs (28) and (29) of the Act on Special Measures Concerning Taxation as Amended in 2013 as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (15) of the Act on Special Measures Concerning Taxation as Amended in 2013, by being deemed to be a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation as Amended in 2013. In this case, necessary matters concerning the application of those provisions with regard to that successor donee for inheritance are specified by Cabinet Order.
machine translation, not official
**一** 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百二十四条第六項の規定によりなお従前の例によることとされる場合における同法第十八条の規定による改正前の租税特別措置法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者（当該経営相続承継受贈者が同法第七十条の七の三第一項の贈与者から同法第七十条の七第一項の規定の適用に係る贈与により新租特法第七十条の七の四第二項第四号に規定する政令で定める法人の株式等（医療法人の出資を除く。以下この項において同じ。）の取得をしている場合を除く。）
suppl-4251-5/art-86/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-12/item-1
a successor donee for inheritance prescribed in paragraph (2), item (iii) of Article 70-7-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), who is receiving the application of the provisions of paragraph (1) of that Article as applied in the case where the provisions then in force continue to govern pursuant to the provisions of Article 124, paragraph (6) of the Supplementary Provisions of that Act (excluding the case where that successor donee for inheritance has acquired, from the donor referred to in Article 70-7-3, paragraph (1) of that Act, by a gift to which the provisions of Article 70-7, paragraph (1) of that Act apply, shares, etc. (excluding capital contributions to a medical care corporation; the same applies hereinafter in this paragraph) of the corporation specified by Cabinet Order prescribed in Article 70-7-4, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation as Amended in 2013);
machine translation, not official
**二** 現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第七十八条第二項の規定によりなお従前の例によることとされる場合における同法第十七条の規定による改正前の租税特別措置法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者（当該経営相続承継受贈者が同法第七十条の七の三第一項の贈与者から同法第七十条の七第一項の規定の適用に係る贈与により新租特法第七十条の七の四第二項第四号に規定する政令で定める法人の株式等の取得をしている場合を除く。）
suppl-4251-5/art-86/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-12/item-2
a successor donee for inheritance prescribed in paragraph (2), item (iii) of Article 70-7-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011), who is receiving the application of the provisions of paragraph (1) of that Article as applied in the case where the provisions then in force continue to govern pursuant to the provisions of Article 78, paragraph (2) of the Supplementary Provisions of that Act (excluding the case where that successor donee for inheritance has acquired, from the donor referred to in Article 70-7-3, paragraph (1) of that Act, by a gift to which the provisions of Article 70-7, paragraph (1) of that Act apply, shares, etc. of the corporation specified by Cabinet Order prescribed in Article 70-7-4, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation as Amended in 2013);
machine translation, not official
**三** 旧租特法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者（当該経営相続承継受贈者が旧租特法第七十条の七の三第一項の贈与者から旧租特法第七十条の七第一項の規定の適用に係る贈与により新租特法第七十条の七の四第二項第四号に規定する政令で定める法人の株式等の取得をしている場合を除く。）
suppl-4251-5/art-86/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-12/item-3
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the Former Special Tax Measures Act who is receiving the application of the provisions of paragraph (1) of that Article (excluding the case where that successor donee for inheritance has acquired, from the donor referred to in Article 70-7-3, paragraph (1) of the Former Special Tax Measures Act, by a gift to which the provisions of Article 70-7, paragraph (1) of the Former Special Tax Measures Act apply, shares, etc. of the corporation specified by Cabinet Order prescribed in Article 70-7-4, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation as Amended in 2013).
machine translation, not official
**第十三項** 前項の規定の適用がある場合において、平成二十七年一月一日以後新租特法第七十条の七の四第二項第五号に規定する経営相続承継期間の末日までの間における同条第三項において準用する新租特法第七十条の七の二第三項（同項第二号に係る部分に限る。）の規定の適用については、新租特法第七十条の七の四第三項中「各第一種贈与基準日」とあるのは「各第一種贈与基準日（平成二十七年一月一日以後に到来するものに限る。以下この号において同じ。）」と、「各第一種相続基準日」とあるのは「各第一種相続基準日（平成二十七年一月一日以後に到来するものに限る。以下この号において同じ。）」とする。
suppl-4251-5/art-86/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-13
In the case where the provisions of the preceding paragraph apply, with regard to the application of the provisions of Article 70-7-2, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended in 2013 (limited to the part concerning item (ii) of that paragraph) as applied mutatis mutandis pursuant to paragraph (3) of Article 70-7-4 of the Act on Special Measures Concerning Taxation as Amended in 2013 during the period from January 1, 2015 until the last day of the business succession period for inheritance prescribed in paragraph (2), item (v) of that Article, the term "each type 1 gift base date" in Article 70-7-4, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended in 2013 is deemed to be replaced with "each type 1 gift base date (limited to one arriving on or after January 1, 2015; the same applies hereinafter in this item)", and the term "each type 1 inheritance base date" with "each type 1 inheritance base date (limited to one arriving on or after January 1, 2015; the same applies hereinafter in this item)".
machine translation, not official
**第十四項** 第四項、第八項及び第十二項の規定は、これらの規定に規定する経営承継受贈者、経営承継相続人等又は経営相続承継受贈者が、次に掲げる日のいずれか遅い日までに納税地の所轄税務署長に対し、これらの規定の適用を受けようとする旨その他の財務省令で定める事項を記載した書類を提出した場合に限り、適用する。
suppl-4251-5/art-86/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-14
The provisions of paragraphs (4), (8) and (12) apply only if the successor donee, the successor heir, etc. or the successor donee for inheritance prescribed in those provisions has submitted, by the later of the following days, to the district director having jurisdiction over the place for tax payment a document stating that they seek the application of those provisions and other matters specified by Order of the Ministry of Finance:
machine translation, not official
**一** 平成二十七年一月一日以後最初に到来する新租特法第七十条の七第十項、新租特法第七十条の七の二第十項又は新租特法第七十条の七の四第八項において準用する新租特法第七十条の七の二第十項に規定する届出書の提出期限（これらの規定に規定する届出期限をいう。）
suppl-4251-5/art-86/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-14/item-1
the due date for submitting the written notification prescribed in Article 70-7, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended in 2013, Article 70-7-2, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended in 2013, or Article 70-7-2, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended in 2013 as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended in 2013 (meaning the notification deadline prescribed in those provisions) that first arrives on or after January 1, 2015;
machine translation, not official
**二** 平成二十七年三月三十一日
suppl-4251-5/art-86/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-14/item-2
March 31, 2015.
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**第十五項** 新租特法第七十条の八の二第一項の規定は、平成二十七年一月一日以後に相続又は遺贈により取得をする新租特法第七十条の七の二第一項に規定する特例非上場株式等又は新租特法第七十条の七の四第一項に規定する特例相続非上場株式等に係る相続税について適用し、同日前に相続又は遺贈により取得をした旧租特法第七十条の七の二第一項に規定する特例非上場株式等又は旧租特法第七十条の七の四第一項に規定する特例相続非上場株式等に係る相続税については、なお従前の例による。
suppl-4251-5/art-86/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-86/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-15
The provisions of Article 70-8-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2013 apply to inheritance tax relating to special unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2013 or special unlisted shares or similar interests for inheritance prescribed in Article 70-7-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2013 that are acquired by inheritance or bequest on or after January 1, 2015, and with regard to inheritance tax relating to special unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (1) of the Former Special Tax Measures Act or special unlisted shares or similar interests for inheritance prescribed in Article 70-7-4, paragraph (1) of the Former Special Tax Measures Act that were acquired by inheritance or bequest before that date, the provisions then in force continue to govern.
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### 第八十七条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4251-5/art-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-87
**第一項** 新租税特別措置法第七十四条の二第一項又は第二項の規定は、平成二十五年六月一日以後に新築又は取得をする同条第一項に規定する認定低炭素住宅の所有権の保存又は移転の登記に係る登録免許税について適用し、同日前に新築又は取得をした旧租税特別措置法第七十四条の二第一項に規定する認定低炭素住宅の所有権の保存又は移転の登記に係る登録免許税については、なお従前の例による。
suppl-4251-5/art-87/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-87/par-1
The provisions of Article 74-2, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a certified low-carbon house prescribed in paragraph (1) of that Article that is newly built or acquired on or after June 1, 2013, and with regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a certified low-carbon house prescribed in Article 74-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was newly built or acquired before that date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第八十三条第一項の規定は、施行日以後に同項に規定する国土交通大臣の認定を受ける場合における同項に規定する建築物の所有権の保存の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条第一項に規定する国土交通大臣の認定を受けた場合における同項に規定する建築物の所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-4251-5/art-87/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-87/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-87/par-2
The provisions of Article 83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of buildings prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph is received on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of buildings prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation was received before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第八十三条第二項の規定は、施行日以後に同項に規定する国土交通大臣の認定を受ける場合における同項に規定する建築物の所有権の保存の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条第二項に規定する国土交通大臣の認定を受けた場合における同項に規定する建築物の所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-4251-5/art-87/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-87/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-87/par-3
The provisions of Article 83, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of buildings prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph is received on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of buildings prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in Article 83, paragraph (2) of the Former Act on Special Measures Concerning Taxation was received before the Effective Date, the provisions then in force continue to govern.
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**第四項** 施行日前に電子情報処理組織を使用して旧租税特別措置法第八十四条の五第一項各号に掲げる登記の申請を行った場合における当該登記に係る登録免許税については、なお従前の例による。
suppl-4251-5/art-87/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-87/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-87/par-4
With regard to registration and license tax on a registration listed in any of the items of Article 84-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an application for that registration was filed using an electronic data processing system before the Effective Date, the provisions then in force continue to govern.
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### 第八十八条（酒税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax
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suppl-4251-5/art-88 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-88
**第一項** 別段の定めがあるものを除き、施行日前に課した、又は課すべきであった酒税については、なお従前の例による。
suppl-4251-5/art-88/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-88/par-1
Except as otherwise provided, with regard to liquor tax imposed, or that should have been imposed, before the Effective Date, the provisions then in force continue to govern.
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**第二項** 旧租税特別措置法第八十七条の六第一項に規定するビールの製造免許を受けた者が、当該製造免許を受けた日から五年を経過する日の属する月の末日までの間に酒類の製造場から移出する同項に規定するビールに係る酒税については、なお従前の例による。
suppl-4251-5/art-88/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-88/par-2
With regard to liquor tax on beer prescribed in Article 87-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a person who has obtained a license to manufacture the beer prescribed in that paragraph ships from a liquor manufacturing site during the period until the last day of the month that includes the day on which five years elapse from the day on which that person obtained that manufacturing license, the provisions then in force continue to govern.
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### 第八十九条（印紙税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Stamp Tax
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suppl-4251-5/art-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-89
**第一項** 新租税特別措置法第九十一条第二項から第四項までの規定は、平成二十六年四月一日以後に作成される同条第一項に規定する不動産譲渡契約書及び同項に規定する建設工事請負契約書について適用し、同日前に作成される当該不動産譲渡契約書及び当該建設工事請負契約書に係る印紙税については、なお従前の例による。
suppl-4251-5/art-89/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-89/par-1
The provisions of Article 91, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation apply to real property transfer contract documents prescribed in paragraph (1) of that Article and construction work contract documents prescribed in that paragraph that are prepared on or after April 1, 2014, and with regard to stamp tax on those real property transfer contract documents and those construction work contract documents that are prepared before that date, the provisions then in force continue to govern.
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### 第九十条（利子税等の割合の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Rate of Interest Tax, etc.
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suppl-4251-5/art-90 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-90
**第一項** 新租税特別措置法第九十三条から第九十五条までの規定は、租税特別措置法第九十六条に規定する利子税等のうち平成二十六年一月一日以後の期間に対応するものについて適用し、当該利子税等のうち同日前の期間に対応するものについては、なお従前の例による。
suppl-4251-5/art-90/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-90/par-1
The provisions of Articles 93 through 95 of the New Act on Special Measures Concerning Taxation apply to the interest tax, etc. prescribed in Article 96 of the Act on Special Measures Concerning Taxation that corresponds to the period on or after January 1, 2014, and with regard to the interest tax, etc. that corresponds to the period before that date, the provisions then in force continue to govern.
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**第二項** 平成二十六年一月一日前に開始した新租税特別措置法第九十三条第四項第一号に規定する分納期間のうちに同日以後の期間（以下この項において「特例対象期間」という。）がある場合における当該特例対象期間に対応する利子税に係る同条第三項、第四項及び第六項の規定の適用については、同条第四項第二号中「開始の日の属する年」とあるのは「旧延納特例基準割合（所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法第九十三条第二項に規定する延納特例基準割合をいう。）又は平成二十六年」と、「）をいう」とあるのは「）のうちいずれか低い割合をいう」とする。
suppl-4251-5/art-90/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-90/par-2
If an instalment period prescribed in Article 93, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation that began before January 1, 2014 includes a period on or after that date (referred to as the "special eligible period" in this paragraph), with regard to the application of the provisions of paragraphs (3), (4) and (6) of that Article to interest tax corresponding to that special eligible period, the phrase "the year that includes the first day" in paragraph (4), item (ii) of that Article is deemed to be replaced with "the former special base rate for deferred payment (meaning the special base rate for deferred payment prescribed in Article 93, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013)) or 2014", and the phrase ")" closing the definition in that item with "), whichever is lower".
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**第三項** 税務署長は、平成二十六年一月一日前に所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第五十九条第一項の規定によりなお従前の例によることとされる場合における同法第三条の規定による改正前の相続税法第三十八条第一項又は第四十三条第五項の規定による延納の許可をした相続税額（租税特別措置法等の一部を改正する法律（平成十四年法律第十五号。以下この項において「平成十四年改正法」という。）附則第三十二条第九項の規定の適用を受けているものに限る。）に係る利子税のうち同日以後の期間に対応するものについては、平成十四年改正法附則第三十二条第九項の規定にかかわらず、新租税特別措置法第九十三条第三項の規定に準じて計算するものとする。
suppl-4251-5/art-90/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-90/par-3
With regard to the part of interest tax relating to the amount of inheritance tax for which the district director has granted, before January 1, 2014, permission for deferred payment under the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 59, paragraph (1) of the Supplementary Provisions of that Act (limited to the amount to which the provisions of Article 32, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002; referred to as the "2002 Amendment Act" in this paragraph) apply) that corresponds to the period on or after that date, the district director is to calculate it in accordance with the provisions of Article 93, paragraph (3) of the New Act on Special Measures Concerning Taxation, notwithstanding the provisions of Article 32, paragraph (9) of the Supplementary Provisions of the 2002 Amendment Act.
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### 第九十一条（特別還付金の支給に関する経過措置） — Transitional Measures Concerning Payment of Special Refunds
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suppl-4251-5/art-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-91
**第一項** 新租税特別措置法第九十七条の二第十項及び第二十二項の規定は、同条第十項に規定する加算金及び同条第二十一項の延滞金のうち平成二十六年一月一日以後の期間に対応するものについて適用し、当該加算金及び当該延滞金のうち同日前の期間に対応するものについては、なお従前の例による。
suppl-4251-5/art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-91/par-1
The provisions of Article 97-2, paragraphs (10) and (22) of the New Act on Special Measures Concerning Taxation apply to the part of the additional amount prescribed in paragraph (10) of that Article and the delinquent charge referred to in paragraph (21) of that Article that corresponds to the period on or after January 1, 2014, and with regard to the part of that additional amount and that delinquent charge that corresponds to the period before that date, the provisions then in force continue to govern.
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### 第百六条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4251-5/art-106 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-106 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-106
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4251-5/art-106/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-106/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-106/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百七条（政令への委任） — Delegation to Cabinet Order
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suppl-4251-5/art-107 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-107
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4251-5/art-107/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-107/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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### 第百八条（検討） — Review
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suppl-4251-5/art-108 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-108 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-108
**第一項** 政府は、次に掲げる基本的方向性により、第一号、第三号及び第四号に関連する税制上の措置については平成二十五年度中に、第二号に関連する税制上の措置については平成二十六年度中に財源も含め検討を加え、その結果に基づき、必要な措置を講ずるものとする。
suppl-4251-5/art-108/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-108/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-108/par-1
Based on the following basic directions, the government is to conduct a review, including of revenue sources, of the tax measures related to items (i), (iii), and (iv) during fiscal 2013 and of the tax measures related to item (ii) during fiscal 2014, and is to take the necessary measures based on the results:
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**一** 大学に対する寄附金その他の寄附金に係る税制上の措置の在り方について、これまで講じられた措置の効果等を踏まえつつ、対象範囲を含め、検討すること。
suppl-4251-5/art-108/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-108/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-108/par-1/item-1
reviewing the approach to tax measures for donations to universities and other donations, including their scope, while taking into account the effects and other results of the measures taken so far;
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**二** 給与所得者の特定支出の控除の特例の在り方について、給与所得者の負担軽減及び実額控除の機会拡大の観点から、これまで講じられた措置の効果等を踏まえつつ、適用判定の基準（所得税法第五十七条の二第一項各号に掲げる場合の区分に応じ当該各号に定める金額をいう。）及び控除対象の範囲を含め、検討すること。
suppl-4251-5/art-108/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-108/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-108/par-1/item-2
reviewing the approach to the special provisions on deducting specific expenses of salary income earners, including the criteria for determining applicability (meaning the amounts specified in the items of Article 57-2, paragraph (1) of the Income Tax Act for the categories of cases set forth in those items) and the scope of deductible expenses, from the perspective of reducing the burden on salary income earners and expanding the opportunities to deduct actual expenses, while taking into account the effects and other results of the measures taken so far;
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**三** 交際費等の課税の特例の在り方について、当該特例が租税特別措置法で定められていることも踏まえ、消費の拡大を通じた経済の活性化を図る観点から、その適用範囲を含め、検討すること。
suppl-4251-5/art-108/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-108/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-108/par-1/item-3
reviewing the approach to the special provisions on taxation of entertainment expenses, etc., including their scope of application, from the perspective of revitalizing the economy through expanded consumption, while also taking into account that those special provisions are specified in the Act on Special Measures Concerning Taxation;
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**四** 贈与税について、高齢者が保有する資産の若年世代への早期移転を促し、消費の拡大を通じた経済の活性化を図る観点、格差の固定化の防止等の観点から、結婚、出産又は教育に要する費用等の非課税財産の範囲の明確化も含め、検討すること。
suppl-4251-5/art-108/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-108/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-108/par-1/item-4
reviewing gift tax, including clarifying the scope of nontaxable property for expenses required for marriage, childbirth, or education and the like, from the perspectives of encouraging the early transfer of assets held by elderly persons to younger generations to revitalize the economy through expanded consumption, and of preventing disparities from becoming entrenched, among others.
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## 附 則 平成二五年五月三一日法律第二五号
suppl-4251-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-25 · https://japanlaw.org/l/332AC0000000026/suppl-4251-25
### 第一条（施行期日） — Effective Date
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suppl-4251-25/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-25/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-25/art-1
**第一項** この法律は、公布の日から起算して一年三月を超えない範囲内において政令で定める日から施行する。
suppl-4251-25/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-25/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-25/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one year and three months from the date of promulgation.
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## 附 則 平成二五年五月三一日法律第二八号
suppl-4251-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-28 · https://japanlaw.org/l/332AC0000000026/suppl-4251-28
**第一項** この法律は、番号利用法の施行の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4251-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-28/par-1
This Act comes into effect on the date on which the Number Use Act comes into effect; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 第三十三条から第四十二条まで、第四十四条（内閣府設置法第四条第三項第四十一号の次に一号を加える改正規定に限る。）及び第五十条の規定 公布の日
suppl-4251-28/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-28/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-28/par-1/item-1
the provisions of Articles 33 through 42, Article 44 (limited to the provisions adding one item after Article 4, paragraph (3), item (xli) of the Act for Establishment of the Cabinet Office), and Article 50: the date of promulgation;
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**二** 略
suppl-4251-28/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-28/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-28/par-1/item-2
Omitted
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**三** 第四条、第七条、第八条、第十条から第十二条まで、第十四条、第十五条、第十九条、第二十条、第二十四条、第二十五条、第二十九条（行政手続等における情報通信の技術の利用に関する法律別表の改正規定のうち同表電子署名に係る地方公共団体の認証業務に関する法律（平成十四年法律第百五十三号）の項中「電子署名に係る地方公共団体の認証業務に関する法律」を「電子署名等に係る地方公共団体情報システム機構の認証業務に関する法律」に、「第三条第二項（第十条第二項において準用する場合を含む。）」を「第十条第二項において準用する第三条第二項及び第二十九条第二項において準用する第二十二条第二項」に改める部分に限る。）、第三十一条、第三十二条及び第四十三条の規定 番号利用法附則第一条第四号に掲げる規定の施行の日
suppl-4251-28/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-28/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-28/par-1/item-3
the provisions of Article 4, Articles 7 and 8, Articles 10 through 12, Articles 14 and 15, Articles 19 and 20, Articles 24 and 25, Article 29 (limited to the part of the provisions amending the Appended Table of the Act on the Use of Information and Communications Technology in Administrative Procedures, etc. that replaces, in the row for the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. (Act No. 153 of 2002) in that Table, "Act on Certification Business of Local Governments in Relation to Electronic Signatures" with "Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc." and "Article 3, paragraph (2) (including as applied mutatis mutandis pursuant to Article 10, paragraph (2))" with "Article 3, paragraph (2) as applied mutatis mutandis pursuant to Article 10, paragraph (2) and Article 22, paragraph (2) as applied mutatis mutandis pursuant to Article 29, paragraph (2)"), Article 31, Article 32 and Article 43: the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Number Use Act come into effect.
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## 附 則 平成二五年六月一二日法律第三四号
suppl-4251-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-34 · https://japanlaw.org/l/332AC0000000026/suppl-4251-34
### 第一条（施行期日） — Effective Date
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suppl-4251-34/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-34/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-34/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4251-34/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-34/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-34/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成二五年六月一九日法律第四五号
suppl-4251-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-45 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45
### 第一条（施行期日） — Effective Date
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suppl-4251-45/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-45/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4251-45/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-45/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 第一条中金融商品取引法第百九十七条の二の次に一条を加える改正規定、同法第百九十八条第二号の次に二号を加える改正規定並びに同法第百九十八条の三、第百九十八条の六第二号、第二百五条第十四号並びに第二百七条第一項第二号及び第二項の改正規定、第三条の規定、第四条中農業協同組合法第十一条の四第四項の次に一項を加える改正規定、第五条のうち水産業協同組合法第十一条の十一中第五項を第六項とし、第四項の次に一項を加える改正規定、第八条の規定（投資信託及び投資法人に関する法律第二百五十二条の改正規定を除く。）、第十四条のうち銀行法第十三条中第五項を第六項とし、第四項の次に一項を加える改正規定及び同法第五十二条の二十二第四項中「前三項」を「前各項」に改め、同項を同条第五項とし、同条第三項の次に一項を加える改正規定、第十五条の規定、第十九条のうち農林中央金庫法第五十八条中第五項を第六項とし、第四項の次に一項を加える改正規定、第二十一条中信託業法第九十一条、第九十三条、第九十六条及び第九十八条第一項の改正規定、第二十二条の規定並びに附則第三十条（株式会社地域経済活性化支援機構法（平成二十一年法律第六十三号）第二十三条第二項の改正規定に限る。）、第三十一条（株式会社東日本大震災事業者再生支援機構法（平成二十三年法律第百十三号）第十七条第二項の改正規定に限る。）、第三十二条、第三十六条及び第三十七条の規定 公布の日から起算して二十日を経過した日
suppl-4251-45/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-45/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-1/par-1/item-1
the provision in Article 1 adding one Article after Article 197-2 of the Financial Instruments and Exchange Act, the provision adding two items after Article 198, item (ii) of that Act, and the provisions amending Article 198-3, Article 198-6, item (ii), Article 205, item (xiv) and Article 207, paragraph (1), item (ii) and paragraph (2) of that Act; the provisions of Article 3; the provision in Article 4 adding one paragraph after Article 11-4, paragraph (4) of the Agricultural Co-operatives Act; the provision in Article 5 renumbering paragraph (5) of Article 11-11 of the Fishery Industry Cooperative Act as paragraph (6) and adding one paragraph after paragraph (4) of that Article; the provisions of Article 8 (excluding the provision amending Article 252 of the Act on Investment Trusts and Investment Corporations); the provision in Article 14 renumbering paragraph (5) of Article 13 of the Banking Act as paragraph (6) and adding one paragraph after paragraph (4) of that Article, and the provision replacing "the preceding three paragraphs" in Article 52-22, paragraph (4) of that Act with "the preceding paragraphs", renumbering that paragraph as paragraph (5) of that Article and adding one paragraph after paragraph (3) of that Article; the provisions of Article 15; the provision in Article 19 renumbering paragraph (5) of Article 58 of the Norinchukin Bank Act as paragraph (6) and adding one paragraph after paragraph (4) of that Article; the provisions in Article 21 amending Articles 91, 93 and 96 and Article 98, paragraph (1) of the Trust Business Act; the provisions of Article 22; and the provisions of Article 30 (limited to the provision amending Article 23, paragraph (2) of the Act on Regional Economy Vitalization Corporation of Japan (Act No. 63 of 2009)), Article 31 (limited to the provision amending Article 17, paragraph (2) of the Act on the Great East Japan Earthquake Business Revitalization Support Corporation (Act No. 113 of 2011)), Article 32, Article 36 and Article 37 of the Supplementary Provisions: the day on which 20 days have elapsed from the date of promulgation;
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**二** 第一条中金融商品取引法第七十九条の四十九第一項、第七十九条の五十三第四項及び第五項、第七十九条の五十五第二項並びに第百八十五条の十六の改正規定、第十三条の規定、第十六条中保険業法第二百四十条の六第一項、第二百四十一条第一項、第二百四十九条第一項、第二百四十九条の二第一項及び第五項、第二百四十九条の三並びに第二百六十五条の二十八第一項の改正規定、第十七条の規定（金融機関等の更生手続の特例等に関する法律第四百四十五条第三項の改正規定を除く。）、第二十条の規定並びに附則第十七条から第十九条まで、第二十二条から第二十四条まで、第二十九条（犯罪利用預金口座等に係る資金による被害回復分配金の支払等に関する法律（平成十九年法律第百三十三号）第三十一条の改正規定に限る。）、第三十条（株式会社地域経済活性化支援機構法第二十三条第二項の改正規定を除く。）、第三十一条（株式会社東日本大震災事業者再生支援機構法第十七条第二項の改正規定を除く。）、第三十三条及び第三十四条の規定 公布の日から起算して九月を超えない範囲内において政令で定める日
suppl-4251-45/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-45/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-1/par-1/item-2
the provisions in Article 1 amending Article 79-49, paragraph (1), Article 79-53, paragraphs (4) and (5), Article 79-55, paragraph (2) and Article 185-16 of the Financial Instruments and Exchange Act; the provisions of Article 13; the provisions in Article 16 amending Article 240-6, paragraph (1), Article 241, paragraph (1), Article 249, paragraph (1), Article 249-2, paragraphs (1) and (5), Article 249-3 and Article 265-28, paragraph (1) of the Insurance Business Act; the provisions of Article 17 (excluding the provision amending Article 445, paragraph (3) of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions); the provisions of Article 20; and the provisions of Articles 17 through 19, Articles 22 through 24, Article 29 (limited to the provision amending Article 31 of the Act on Payment of Damage Recovery Benefits from Funds in Deposit Accounts Used for Crime (Act No. 133 of 2007)), Article 30 (excluding the provision amending Article 23, paragraph (2) of the Act on Regional Economy Vitalization Corporation of Japan), Article 31 (excluding the provision amending Article 17, paragraph (2) of the Act on the Great East Japan Earthquake Business Revitalization Support Corporation), Article 33 and Article 34 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation.
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### 第三十六条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4251-45/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-45/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-36
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4251-45/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-45/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-36/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第三十七条（政令への委任） — Delegation to Cabinet Order
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suppl-4251-45/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-45/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-37
**第一項** 附則第二条から第十五条まで及び前条に定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4251-45/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-45/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-37/par-1
Beyond what is provided for in Articles 2 through 15 and the preceding Article of the Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成二五年六月一九日法律第五一号
suppl-4251-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-51 · https://japanlaw.org/l/332AC0000000026/suppl-4251-51
### 第一条（施行期日） — Effective Date
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suppl-4251-51/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-51/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-51/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4251-51/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-51/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-51/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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### 第六条（調整規定） — Adjustment Provisions
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suppl-4251-51/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-51/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4251-51/art-6
**第一項** この法律の施行の日が民間資金等の活用による公共施設等の整備等の促進に関する法律の一部を改正する法律（平成二十五年法律第三十四号）の施行の日前である場合には、前条のうち租税特別措置法第八十四条の六の改正規定中「第八十四条の六第六項を同条第七項とし、同条第五項の次に」とあるのは、「第八十四条の六に」とする。
suppl-4251-51/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-51/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-51/art-6/par-1
If the date on which this Act comes into effect is before the date on which the Act Partially Amending the Act on Promotion of Private Finance Initiative (Act No. 34 of 2013) comes into effect, the phrase "renumbering Article 84-6, paragraph (6) as paragraph (7) of that Article and adding, after paragraph (5) of that Article," in the provisions amending Article 84-6 of the Act on Special Measures Concerning Taxation in the preceding Article is deemed to be replaced with "adding, to Article 84-6,".
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**第二項** 前項の場合において、民間資金等の活用による公共施設等の整備等の促進に関する法律の一部を改正する法律附則第五条のうち租税特別措置法第八十四条の六の改正規定中「第八十四条の六に」とあるのは、「第八十四条の六第六項を同条第七項とし、同条第五項の次に」とする。
suppl-4251-51/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-51/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-51/art-6/par-2
In the case referred to in the preceding paragraph, the phrase "adding, to Article 84-6," in the provisions amending Article 84-6 of the Act on Special Measures Concerning Taxation in Article 5 of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Private Finance Initiative is deemed to be replaced with "renumbering Article 84-6, paragraph (6) as paragraph (7) of that Article and adding, after paragraph (5) of that Article,".
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## 附 則 平成二五年一二月一一日法律第九八号
suppl-4251-98 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-98 · https://japanlaw.org/l/332AC0000000026/suppl-4251-98
### 第一条（施行期日） — Effective Date
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suppl-4251-98/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-98/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-98/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4251-98/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-98/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-98/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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### 第三十条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4251-98/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-98/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4251-98/art-30
**第一項** 前条の規定による改正前の租税特別措置法第八十条第一項に規定する認定（附則第五条から第八条まで又は第二十条の規定によりなお従前の例によることとされる場合における当該認定を含む。）に係る同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4251-98/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-98/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-98/art-30/par-1
With regard to registration and license tax on registration of the matters listed in the items of Article 80, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article relating to the certification prescribed in that paragraph (including that certification in the case where the provisions then in force continue to govern pursuant to the provisions of Articles 5 through 8 or Article 20 of the Supplementary Provisions), the provisions then in force continue to govern.
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### 第三十一条（租税特別措置法の一部改正に伴う調整規定） — Adjustment Provisions Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4251-98/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-98/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4251-98/art-31
**第一項** この法律の施行の日が金融商品取引法等の一部を改正する法律（平成二十五年法律第四十五号）附則第一条第二号に掲げる規定の施行の日前である場合には、同法附則第十九条のうち租税特別措置法第八十条第二項の改正規定中「第八十条第二項」とあるのは、「第八十条第三項」とする。
suppl-4251-98/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-98/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-98/art-31/par-1
If the date on which this Act comes into effect is before the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 45 of 2013) come into effect, the phrase "Article 80, paragraph (2)" in the provisions amending Article 80, paragraph (2) of the Act on Special Measures Concerning Taxation in Article 19 of the Supplementary Provisions of that Act is deemed to be replaced with "Article 80, paragraph (3)".
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## 附 則 平成二五年一二月一三日法律第一〇六号
suppl-4251-106 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-106 · https://japanlaw.org/l/332AC0000000026/suppl-4251-106
### 第一条（施行期日） — Effective Date
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suppl-4251-106/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-106/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-106/art-1
**第一項** この法律は、平成二十六年十月一日から施行する。
suppl-4251-106/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-106/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-106/art-1/par-1
This Act comes into effect on October 1, 2014.
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## 附 則 平成二六年三月三一日法律第一〇号
suppl-4261-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4261-10/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1
**第一項** この法律は、平成二十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4261-10/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1
This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 略
suppl-4261-10/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-1
Omitted
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**二** 次に掲げる規定 平成二十七年一月一日
suppl-4261-10/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-2
the following provisions: January 1, 2015;
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**イ** 略
suppl-4261-10/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-2/sub-1
Omitted
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**ロ** 第十条中租税特別措置法第九条の八の改正規定、同法第十条第六項の改正規定、同法第十条の六第一項の改正規定（「政令で定める金額」の下に「の百分の九十」を加える部分に限る。）、同法第十三条第一項の改正規定（「平成二十六年三月三十一日」を「平成二十八年三月三十一日」に改める部分を除く。）、同法第二十六条第二項に一号を加える改正規定、同法第三十七条の十四の改正規定（同条第一項に係る部分、同条第四項に係る部分（「第十五項」を「第二十五項」に改める部分を除く。）、同条第五項第二号中「設けられるものをいう」の下に「。以下この条において同じ」を加える部分、同項第三号に係る部分、同条第六項に係る部分及び同条第十二項に係る部分を除く。）、同法第三十九条の改正規定、同法第四十二条の二の二第一項の改正規定、同条第二項の改正規定（「第三十七条の十四第十五項」を「第三十七条の十四第二十五項」に改める部分に限る。）、同条第三項の改正規定（「第三十七条の十四第十五項」を「第三十七条の十四第二十五項」に、「第三十七条の十四第十七項から第二十一項まで」を「第三十七条の十四第二十七項から第三十一項まで」に改める部分に限る。）及び同法第四十二条の三第四項の改正規定並びに附則第五十条、第五十二条、第五十三条第六項、第五十六条、第六十一条（第四項を除く。）、第六十三条及び第百六十二条（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第九条第三項の改正規定（「第十五項」を「第二十五項」に改める部分に限る。）に限る。）の規定
suppl-4261-10/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-2/sub-2
in Article 10, the amending provisions of Article 9-8 of the Act on Special Measures Concerning Taxation, the amending provisions of Article 10, paragraph (6) of that Act, the amending provisions of Article 10-6, paragraph (1) of that Act (limited to the part adding "90/100 of" to "the amount specified by Cabinet Order"), the amending provisions of Article 13, paragraph (1) of that Act (excluding the part replacing "March 31, 2014" with "March 31, 2016"), the amending provisions adding one item to Article 26, paragraph (2) of that Act, the amending provisions of Article 37-14 of that Act (excluding the part concerning paragraph (1) of that Article, the part concerning paragraph (4) of that Article (excluding the part replacing "paragraph (15)" with "paragraph (25)"), the part adding "; the same applies hereinafter in this Article" after "meaning one that is established" in paragraph (5), item (ii) of that Article, the part concerning item (iii) of that paragraph, the part concerning paragraph (6) of that Article and the part concerning paragraph (12) of that Article), the amending provisions of Article 39 of that Act, the amending provisions of Article 42-2-2, paragraph (1) of that Act, the amending provisions of paragraph (2) of that Article (limited to the part replacing "Article 37-14, paragraph (15)" with "Article 37-14, paragraph (25)"), the amending provisions of paragraph (3) of that Article (limited to the part replacing "Article 37-14, paragraph (15)" with "Article 37-14, paragraph (25)" and "Article 37-14, paragraphs (17) through (21)" with "Article 37-14, paragraphs (27) through (31)") and the amending provisions of Article 42-3, paragraph (4) of that Act, and the provisions of Article 50, Article 52, Article 53, paragraph (6), Article 56, Article 61 (excluding paragraph (4)), Article 63 and Article 162 (limited to the amending provisions of Article 9, paragraph (3) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (limited to the part replacing "paragraph (15)" with "paragraph (25)")) of the Supplementary Provisions; and
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**三** 次に掲げる規定 平成二十七年四月一日
suppl-4261-10/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-3
the following provisions: April 1, 2015;
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**イからホまで** 略
suppl-4261-10/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-3/sub-1
Omitted
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**ヘ** 第十条中租税特別措置法第六十六条の四の二第二項ただし書の改正規定、同条第四項の改正規定、同条第五項第五号を同項第六号とし、同項第四号の次に一号を加える改正規定、同条第六項の改正規定（「法人税」の下に「及び地方法人税」を加える部分を除く。）、同法第六十八条の八十八の二第二項ただし書の改正規定、同条第四項の改正規定、同条第五項第五号を同項第六号とし、同項第四号の次に一号を加える改正規定、同条第六項の改正規定（「法人税」の下に「及び地方法人税」を加える部分を除く。）及び同法第九十四条第二項の改正規定並びに附則第九十一条第三項及び第百二十三条第三項の規定
suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-3/sub-2
in Article 10, the amending provisions of the proviso to Article 66-4-2, paragraph (2) of the Act on Special Measures Concerning Taxation, the amending provisions of paragraph (4) of that Article, the amending provisions renumbering paragraph (5), item (v) of that Article as item (vi) of that paragraph and adding one item after item (iv) of that paragraph, the amending provisions of paragraph (6) of that Article (excluding the part adding "and local corporation tax" after "corporation tax"), the amending provisions of the proviso to Article 68-88-2, paragraph (2) of that Act, the amending provisions of paragraph (4) of that Article, the amending provisions renumbering paragraph (5), item (v) of that Article as item (vi) of that paragraph and adding one item after item (iv) of that paragraph, the amending provisions of paragraph (6) of that Article (excluding the part adding "and local corporation tax" after "corporation tax") and the amending provisions of Article 94, paragraph (2) of that Act, and the provisions of Article 91, paragraph (3) and Article 123, paragraph (3) of the Supplementary Provisions.
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**四** 略
suppl-4261-10/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-4
Omitted
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**五** 次に掲げる規定 平成二十八年一月一日
suppl-4261-10/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-5
the following provisions: January 1, 2016;
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**イ** 略
suppl-4261-10/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-5/sub-1
Omitted
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**ロ** 第十条中租税特別措置法第三条第三項の改正規定、同法第三条の二（見出しを含む。）の改正規定、同法第五条の二第六項の改正規定、同法第九条第三項の改正規定、同法第三十七条の十一の改正規定、同法第三十七条の十五第一項の改正規定、同法第四十一条の十二第七項第三号の改正規定、同法第四十一条の十二の二第六項第一号ニの改正規定及び同法第四十一条の十三の三第十三項の改正規定並びに附則第四十四条及び第四十五条第四項の規定
suppl-4261-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-5/sub-2
in Article 10, the amending provisions of Article 3, paragraph (3) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 3-2 of that Act (including its caption), the amending provisions of Article 5-2, paragraph (6) of that Act, the amending provisions of Article 9, paragraph (3) of that Act, the amending provisions of Article 37-11 of that Act, the amending provisions of Article 37-15, paragraph (1) of that Act, the amending provisions of Article 41-12, paragraph (7), item (iii) of that Act, the amending provisions of Article 41-12-2, paragraph (6), item (i), (d) of that Act and the amending provisions of Article 41-13-3, paragraph (13) of that Act, and the provisions of Article 44 and Article 45, paragraph (4) of the Supplementary Provisions.
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**六** 次に掲げる規定 平成二十八年四月一日
suppl-4261-10/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-6
the following provisions: April 1, 2016;
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**イからヘまで** 略
suppl-4261-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-6/sub-1
Omitted
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**ト** 第十条中租税特別措置法の目次の改正規定、同法第二条の改正規定、同法第二章（第三条の二、第五条の二第六項及び第四十一条の二十一を除く。）中「国内に恒久的施設を有する非居住者」を「恒久的施設を有する非居住者」に、「国内に恒久的施設を有する外国法人」を「恒久的施設を有する外国法人」に改める改正規定、同法第三条の改正規定（同条第三項に係る部分を除く。）、同法第五条の二の改正規定（同条第二項に係る部分及び同条第六項に係る部分を除く。）、同法第五条の三の改正規定、同法第六条の改正規定（同条第九項に係る部分を除く。）、同法第八条の二の改正規定、同法第八条の四第三項第四号の改正規定、同法第九条の四第四項の改正規定、同法第九条の四の二の改正規定、同法第九条の六の改正規定、同法第二十八条の四第五項第三号の改正規定、同法第三十一条第三項第四号の改正規定、同法第三十七条の十第六項第六号の改正規定、同法第三十七条の十二の改正規定、同法第三十七条の十四の三の改正規定、同法第三十七条の十四の四の改正規定、同法第二章第四節の二を同章第四節の三とし、同章第四節の次に一節を加える改正規定、同法第四十一条の九第四項の改正規定、同法第四十一条の十（見出しを含む。）の改正規定、同法第四十一条の十一（見出しを含む。）の改正規定、同法第四十一条の十二第四項の改正規定、同法第四十一条の十二の二の改正規定（同条第六項第一号ニに係る部分を除く。）、同法第四十一条の十三第五項の改正規定、同法第四十一条の十三の二の改正規定、同法第四十一条の十三の三の改正規定（同条第十三項に係る部分を除く。）、同法第四十一条の十四第二項第五号の改正規定、同法第四十一条の十五の三の改正規定、同法第四十一条の十九第一項の改正規定（「第百六十五条」を「第百六十五条第一項」に改める部分に限る。）、同法第四十一条の十九の四の次に一条を加える改正規定、同法第四十一条の二十一の改正規定、同法第四十一条の二十二の改正規定、同法第四十二条の改正規定、同法第四十二条の二の改正規定（同条第八項に係る部分を除く。）、同法第四十二条の三第一項の改正規定、同法第四十二条の四第一項の改正規定（「連結法人」の下に「及び当該法人が外国法人である場合の法人税法第百三十八条第一項第一号に規定する本店等」を加える部分に限る。）、同法第四十二条の五第十三項の改正規定、同法第四十二条の六第十項の改正規定（「第二項又は第三項」を「第七項から第九項まで」に改める部分、「第四十二条の六第二項若しくは第三項」を「第四十二条の六第七項から第九項まで」に、「並びに」を「及び」に、「第四十二条の六第二項及び第三項」を「第四十二条の六第七項から第九項まで」に、「同条第二項及び第三項」を「同条第七項から第九項まで」に改める部分及び同項を同条第十九項とする部分を除く。）、同法第四十二条の九第七項の改正規定、同法第四十二条の十一第十項の改正規定（同項を同条第十一項とする部分を除く。）、同法第四十二条の十二の四第二項第三号の改正規定（「次号及び第五号」を「以下この項」に改める部分を除く。）、同条第六項の改正規定、同法第六十一条の三第一項の改正規定（「適格現物分配」を「法人税法第二条第十二号の六に規定する現物分配」に改める部分を除く。）、同法第六十二条の三第二項第一号イ（２）の改正規定、同法第六十三条第二項第一号の改正規定、同法第六十六条の三の改正規定（「第百四十五条第一項」を「第百四十四条の八」に改める部分に限る。）、同法第六十六条の四第一項の改正規定、同条第三項の改正規定、同条第二十一項の改正規定（「延滞税」の下に「及び地方法人税に係る延滞税」を加える部分を除く。）、同法第三章第七節の二中第六十六条の四の二の次に一条を加える改正規定、同法第六十六条の五の改正規定、同法第六十六条の五の二の改正規定、同法第六十六条の五の三第十項の改正規定、同法第六十六条の七第一項の改正規定（「第十三項」を「第二十一項」に改める部分に限る。）、同法第六十六条の九の三第一項の改正規定（「第十三項」を「第二十一項」に改める部分に限る。）、同法第六十七条の八から第六十七条の十一までの改正規定、同法第六十七条の十六の改正規定、同法第六十七条の十七（見出しを含む。）の改正規定、同条の次に一条を加える改正規定、同法第六十八条の三の改正規定、同法第六十八条の三の二の改正規定、同法第六十八条の三の三の改正規定（同条第一項に係る部分を除く。）、同法第六十八条の三の四第三項の改正規定、同項を同条第五項とし、同条第二項の次に二項を加える改正規定、同法第六十八条の八十八第一項の改正規定、同条第三項の改正規定、同条第二十二項の改正規定（「延滞税」の下に「及び地方法人税に係る延滞税」を加える部分を除く。）、同法第六十八条の九十一第一項の改正規定（「第十二項」を「第十四項」に改める部分に限る。）、同法第六十八条の九十三の三第一項の改正規定（「第十二項」を「第十四項」に改める部分に限る。）、同法第六十八条の百七の次に一条を加える改正規定、同法第六十八条の百十の改正規定及び同法第六十八条の百十一の改正規定並びに附則第四十三条、第四十五条（第四項を除く。）、第四十六条第一項から第三項まで、第四十七条から第四十九条まで、第六十二条、第六十六条、第六十八条から第七十五条まで、第九十一条第一項及び第二項、第九十二条から第九十四条まで、第九十八条、第百条から第百三条まで、第百四条第二項から第四項まで、第百五条、第百二十三条第一項及び第二項並びに第百二十五条から第百二十七条までの規定
suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-6/sub-2
in Article 10, the amending provisions of the table of contents of the Act on Special Measures Concerning Taxation, the amending provisions of Article 2 of that Act, the amending provisions replacing "nonresident having a permanent establishment in Japan" with "nonresident having a permanent establishment" and "foreign corporation having a permanent establishment in Japan" with "foreign corporation having a permanent establishment" in Chapter II of that Act (excluding Article 3-2, Article 5-2, paragraph (6) and Article 41-21), the amending provisions of Article 3 of that Act (excluding the part concerning paragraph (3) of that Article), the amending provisions of Article 5-2 of that Act (excluding the part concerning paragraph (2) of that Article and the part concerning paragraph (6) of that Article), the amending provisions of Article 5-3 of that Act, the amending provisions of Article 6 of that Act (excluding the part concerning paragraph (9) of that Article), the amending provisions of Article 8-2 of that Act, the amending provisions of Article 8-4, paragraph (3), item (iv) of that Act, the amending provisions of Article 9-4, paragraph (4) of that Act, the amending provisions of Article 9-4-2 of that Act, the amending provisions of Article 9-6 of that Act, the amending provisions of Article 28-4, paragraph (5), item (iii) of that Act, the amending provisions of Article 31, paragraph (3), item (iv) of that Act, the amending provisions of Article 37-10, paragraph (6), item (vi) of that Act, the amending provisions of Article 37-12 of that Act, the amending provisions of Article 37-14-3 of that Act, the amending provisions of Article 37-14-4 of that Act, the amending provisions renumbering Chapter II, Section 4-2 of that Act as Section 4-3 of that Chapter and adding one Section after Section 4 of that Chapter, the amending provisions of Article 41-9, paragraph (4) of that Act, the amending provisions of Article 41-10 of that Act (including its caption), the amending provisions of Article 41-11 of that Act (including its caption), the amending provisions of Article 41-12, paragraph (4) of that Act, the amending provisions of Article 41-12-2 of that Act (excluding the part concerning paragraph (6), item (i), (d) of that Article), the amending provisions of Article 41-13, paragraph (5) of that Act, the amending provisions of Article 41-13-2 of that Act, the amending provisions of Article 41-13-3 of that Act (excluding the part concerning paragraph (13) of that Article), the amending provisions of Article 41-14, paragraph (2), item (v) of that Act, the amending provisions of Article 41-15-3 of that Act, the amending provisions of Article 41-19, paragraph (1) of that Act (limited to the part replacing "Article 165" with "Article 165, paragraph (1)"), the amending provisions adding one Article after Article 41-19-4 of that Act, the amending provisions of Article 41-21 of that Act, the amending provisions of Article 41-22 of that Act, the amending provisions of Article 42 of that Act, the amending provisions of Article 42-2 of that Act (excluding the part concerning paragraph (8) of that Article), the amending provisions of Article 42-3, paragraph (1) of that Act, the amending provisions of Article 42-4, paragraph (1) of that Act (limited to the part adding "and, if that corporation is a foreign corporation, the head office, etc. prescribed in Article 138, paragraph (1), item (i) of the Corporation Tax Act" after "consolidated corporation"), the amending provisions of Article 42-5, paragraph (13) of that Act, the amending provisions of Article 42-6, paragraph (10) of that Act (excluding the part replacing "paragraph (2) or paragraph (3)" with "paragraphs (7) through (9)", the part replacing "Article 42-6, paragraph (2) or (3)" with "Article 42-6, paragraphs (7) through (9)", "並びに" (and, joining larger groups) with "及び" (and), "Article 42-6, paragraphs (2) and (3)" with "Article 42-6, paragraphs (7) through (9)" and "paragraphs (2) and (3) of that Article" with "paragraphs (7) through (9) of that Article", and the part renumbering that paragraph as paragraph (19) of that Article), the amending provisions of Article 42-9, paragraph (7) of that Act, the amending provisions of Article 42-11, paragraph (10) of that Act (excluding the part renumbering that paragraph as paragraph (11) of that Article), the amending provisions of Article 42-12-4, paragraph (2), item (iii) of that Act (excluding the part replacing "the following item and item (v)" with "hereinafter in this paragraph"), the amending provisions of paragraph (6) of that Article, the amending provisions of Article 61-3, paragraph (1) of that Act (excluding the part replacing "qualified in-kind distribution" with "distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act"), the amending provisions of Article 62-3, paragraph (2), item (i), (a), 2. of that Act, the amending provisions of Article 63, paragraph (2), item (i) of that Act, the amending provisions of Article 66-3 of that Act (limited to the part replacing "Article 145, paragraph (1)" with "Article 144-8"), the amending provisions of Article 66-4, paragraph (1) of that Act, the amending provisions of paragraph (3) of that Article, the amending provisions of paragraph (21) of that Article (excluding the part adding "and delinquent tax on local corporation tax" after "delinquent tax"), the amending provisions adding one Article after Article 66-4-2 in Chapter III, Section 7-2 of that Act, the amending provisions of Article 66-5 of that Act, the amending provisions of Article 66-5-2 of that Act, the amending provisions of Article 66-5-3, paragraph (10) of that Act, the amending provisions of Article 66-7, paragraph (1) of that Act (limited to the part replacing "paragraph (13)" with "paragraph (21)"), the amending provisions of Article 66-9-3, paragraph (1) of that Act (limited to the part replacing "paragraph (13)" with "paragraph (21)"), the amending provisions of Articles 67-8 through 67-11 of that Act, the amending provisions of Article 67-16 of that Act, the amending provisions of Article 67-17 of that Act (including its caption), the amending provisions adding one Article after that Article, the amending provisions of Article 68-3 of that Act, the amending provisions of Article 68-3-2 of that Act, the amending provisions of Article 68-3-3 of that Act (excluding the part concerning paragraph (1) of that Article), the amending provisions of Article 68-3-4, paragraph (3) of that Act, the amending provisions renumbering that paragraph as paragraph (5) of that Article and adding two paragraphs after paragraph (2) of that Article, the amending provisions of Article 68-88, paragraph (1) of that Act, the amending provisions of paragraph (3) of that Article, the amending provisions of paragraph (22) of that Article (excluding the part adding "and delinquent tax on local corporation tax" after "delinquent tax"), the amending provisions of Article 68-91, paragraph (1) of that Act (limited to the part replacing "paragraph (12)" with "paragraph (14)"), the amending provisions of Article 68-93-3, paragraph (1) of that Act (limited to the part replacing "paragraph (12)" with "paragraph (14)"), the amending provisions adding one Article after Article 68-107 of that Act, the amending provisions of Article 68-110 of that Act and the amending provisions of Article 68-111 of that Act, and the provisions of Article 43, Article 45 (excluding paragraph (4)), Article 46, paragraphs (1) through (3), Articles 47 through 49, Article 62, Article 66, Articles 68 through 75, Article 91, paragraphs (1) and (2), Articles 92 through 94, Article 98, Articles 100 through 103, Article 104, paragraphs (2) through (4), Article 105, Article 123, paragraphs (1) and (2) and Articles 125 through 127 of the Supplementary Provisions.
machine translation, not official
**七** 次に掲げる規定 平成二十九年一月一日
suppl-4261-10/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-7
the following provisions: January 1, 2017;
machine translation, not official
**イ及びロ** 略
suppl-4261-10/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-7/sub-1
Omitted
machine translation, not official
**ハ** 第十条中租税特別措置法第十条第一項の改正規定、同法第十条の五の三第二項第三号の改正規定（「次号及び第五号」を「以下この項」に改める部分を除く。）、同法第二十八条の四第一項の改正規定、同法第三十一条第一項の改正規定及び同法第三十三条第三項第一号の改正規定
suppl-4261-10/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-7/sub-2
in Article 10, the amending provisions of Article 10, paragraph (1) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 10-5-3, paragraph (2), item (iii) of that Act (excluding the part replacing "the following item and item (v)" with "hereinafter in this paragraph"), the amending provisions of Article 28-4, paragraph (1) of that Act, the amending provisions of Article 31, paragraph (1) of that Act and the amending provisions of Article 33, paragraph (3), item (i) of that Act.
machine translation, not official
**八及び九** 略
suppl-4261-10/art-1/par-1/item-8-to-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-8-to-9 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-8-to-9
Omitted
machine translation, not official
**十** 次に掲げる規定 金融商品取引法等の一部を改正する法律（平成二十五年法律第四十五号）附則第一条第三号に掲げる規定の施行の日
suppl-4261-10/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-10
the following provisions: the date on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 45 of 2013) come into effect;
machine translation, not official
**イ及びロ** 略
suppl-4261-10/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-10/sub-1
Omitted
machine translation, not official
**ハ** 第十条中租税特別措置法第五条の二第二項の改正規定、同法第九条第一項第一号の改正規定、同法第三十七条の十第二項第一号の改正規定、同法第四十条の四第八項及び第四十条の七第九項の改正規定、同法第六十六条の六第八項の改正規定、同法第六十六条の九の二第九項の改正規定、同法第六十七条の十五第二項の改正規定、同法第六十八条の九十第八項の改正規定、同法第六十八条の九十三の二第九項の改正規定並びに同法第八十三条の二第三項第一号ハの改正規定
suppl-4261-10/art-1/par-1/item-10/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-10/sub-2
in Article 10, the amending provisions of Article 5-2, paragraph (2) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 9, paragraph (1), item (i) of that Act, the amending provisions of Article 37-10, paragraph (2), item (i) of that Act, the amending provisions of Article 40-4, paragraph (8) and Article 40-7, paragraph (9) of that Act, the amending provisions of Article 66-6, paragraph (8) of that Act, the amending provisions of Article 66-9-2, paragraph (9) of that Act, the amending provisions of Article 67-15, paragraph (2) of that Act, the amending provisions of Article 68-90, paragraph (8) of that Act, the amending provisions of Article 68-93-2, paragraph (9) of that Act and the amending provisions of Article 83-2, paragraph (3), item (i), (c) of that Act.
machine translation, not official
**十一** 略
suppl-4261-10/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-11
Omitted
machine translation, not official
**十二** 次に掲げる規定 地方法人税法の施行の日
suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12
the following provisions: the date on which the Local Corporation Tax Act comes into effect.
machine translation, not official
**イからハまで** 略
suppl-4261-10/art-1/par-1/item-12/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12/sub-1
Omitted
machine translation, not official
**ニ** 第十条中租税特別措置法第一条の改正規定、同法第四十二条の四第十八項の改正規定、同法第四十二条の五第十四項の改正規定、同法第四十二条の六第十一項の改正規定（「法人税法」の下に「及び地方法人税法」を加え、「ついては、同法」を「ついては、法人税法」に改める部分及び「同法の規定」を「同法及び地方法人税法の規定」に改める部分に限る。）、同法第四十二条の九第八項の改正規定、同法第四十二条の十一第十一項の改正規定（同項を同条第十二項とする部分を除く。）、同法第四十二条の十二の三第十一項の改正規定、同法第六十二条第七項の改正規定、同法第六十二条の三第十二項の改正規定、同法第六十六条の三の改正規定（「第百四十五条第一項」を「第百四十四条の八」に改める部分を除く。）、同法第六十六条の四第十六項の改正規定、同条第十七項の改正規定、同条第十八項及び第二十項の改正規定、同条第二十一項の改正規定（「延滞税」の下に「及び地方法人税に係る延滞税」を加える部分に限る。）、同法第六十六条の四の二第一項の改正規定、同条第五項第三号及び第四号の改正規定、同条第六項の改正規定（「法人税」の下に「及び地方法人税」を加える部分に限る。）、同条第七項の改正規定、同法第六十六条の七第一項の改正規定（「第十三項」を「第二十一項」に改める部分を除く。）、同法第六十六条の九の三第一項の改正規定（「第十三項」を「第二十一項」に改める部分を除く。）、同法第六十六条の十一の二第五項の改正規定、同法第六十八条の八第五項の改正規定、同法第六十八条の九第十七項の改正規定、同条第十八項の改正規定、同法第六十八条の十第十四項の改正規定、同条第十五項の改正規定、同法第六十八条の十一第十二項の改正規定（「第五項の」を「第十二項の」に改める部分、「第六十八条の十一第五項」を「第六十八条の十一第十二項」に改める部分及び同項を同条第二十一項とする部分を除く。）、同条第十一項の改正規定（「第二項又は第三項」を「第七項から第九項まで」に改める部分、「第六十八条の十一第二項若しくは第三項」を「第六十八条の十一第七項から第九項まで」に、「並びに」を「及び」に、「第六十八条の十一第二項及び第三項」を「第六十八条の十一第七項から第九項まで」に、「同条第二項及び第三項」を「同条第七項から第九項まで」に改める部分及び同項を同条第二十項とする部分を除く。）、同法第六十八条の十三第八項の改正規定、同条第九項の改正規定、同法第六十八条の十五第十一項の改正規定、同条第十二項の改正規定、同法第六十八条の十五の二第六項の改正規定、同法第六十八条の十五の三第八項の改正規定、同法第六十八条の十五の四第十一項の改正規定、同条第十二項の改正規定、同法第六十八条の十五の五第六項の改正規定、同法第六十八条の六十七第六項の改正規定、同法第六十八条の六十八第十二項の改正規定、同法第六十八条の八十七の改正規定、同法第六十八条の八十八第十七項の改正規定、同条第十八項の改正規定、同条第十九項及び第二十一項の改正規定、同条第二十二項の改正規定（「延滞税」の下に「及び地方法人税に係る延滞税」を加える部分に限る。）、同法第六十八条の八十八の二第一項の改正規定、同条第五項第三号及び第四号の改正規定、同条第六項の改正規定（「法人税」の下に「及び地方法人税」を加える部分に限る。）、同条第七項の改正規定、同法第六十八条の九十一第一項の改正規定（「第十二項」を「第十四項」に改める部分を除く。）、同法第六十八条の九十三の三第一項の改正規定（「第十二項」を「第十四項」に改める部分を除く。）、同法第六十八条の百八第三項の改正規定並びに同法第九十三条第一項第二号の改正規定並びに附則第九十五条、第九十六条、第百三十五条及び第百五十六条（租税特別措置の適用状況の透明化等に関する法律第二条第一項第一号の改正規定に限る。）の規定
suppl-4261-10/art-1/par-1/item-12/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12/sub-2
in Article 10, the amending provisions of Article 1 of the Act on Special Measures Concerning Taxation, the amending provisions of Article 42-4, paragraph (18) of that Act, the amending provisions of Article 42-5, paragraph (14) of that Act, the amending provisions of Article 42-6, paragraph (11) of that Act (limited to the part adding "and the Local Corporation Tax Act" after "the Corporation Tax Act" and replacing "of that Act" with "of the Corporation Tax Act", and the part replacing "the provisions of that Act" with "the provisions of that Act and the Local Corporation Tax Act"), the amending provisions of Article 42-9, paragraph (8) of that Act, the amending provisions of Article 42-11, paragraph (11) of that Act (excluding the part renumbering that paragraph as paragraph (12) of that Article), the amending provisions of Article 42-12-3, paragraph (11) of that Act, the amending provisions of Article 62, paragraph (7) of that Act, the amending provisions of Article 62-3, paragraph (12) of that Act, the amending provisions of Article 66-3 of that Act (excluding the part replacing "Article 145, paragraph (1)" with "Article 144-8"), the amending provisions of Article 66-4, paragraph (16) of that Act, the amending provisions of paragraph (17) of that Article, the amending provisions of paragraphs (18) and (20) of that Article, the amending provisions of paragraph (21) of that Article (limited to the part adding "and delinquent tax on local corporation tax" after "delinquent tax"), the amending provisions of Article 66-4-2, paragraph (1) of that Act, the amending provisions of paragraph (5), items (iii) and (iv) of that Article, the amending provisions of paragraph (6) of that Article (limited to the part adding "and local corporation tax" after "corporation tax"), the amending provisions of paragraph (7) of that Article, the amending provisions of Article 66-7, paragraph (1) of that Act (excluding the part replacing "paragraph (13)" with "paragraph (21)"), the amending provisions of Article 66-9-3, paragraph (1) of that Act (excluding the part replacing "paragraph (13)" with "paragraph (21)"), the amending provisions of Article 66-11-2, paragraph (5) of that Act, the amending provisions of Article 68-8, paragraph (5) of that Act, the amending provisions of Article 68-9, paragraph (17) of that Act, the amending provisions of paragraph (18) of that Article, the amending provisions of Article 68-10, paragraph (14) of that Act, the amending provisions of paragraph (15) of that Article, the amending provisions of Article 68-11, paragraph (12) of that Act (excluding the part replacing "of paragraph (5)" with "of paragraph (12)", the part replacing "Article 68-11, paragraph (5)" with "Article 68-11, paragraph (12)" and the part renumbering that paragraph as paragraph (21) of that Article), the amending provisions of paragraph (11) of that Article (excluding the part replacing "paragraph (2) or paragraph (3)" with "paragraphs (7) through (9)", the part replacing "Article 68-11, paragraph (2) or (3)" with "Article 68-11, paragraphs (7) through (9)", "並びに" (and, joining larger groups) with "及び" (and), "Article 68-11, paragraphs (2) and (3)" with "Article 68-11, paragraphs (7) through (9)" and "paragraphs (2) and (3) of that Article" with "paragraphs (7) through (9) of that Article", and the part renumbering that paragraph as paragraph (20) of that Article), the amending provisions of Article 68-13, paragraph (8) of that Act, the amending provisions of paragraph (9) of that Article, the amending provisions of Article 68-15, paragraph (11) of that Act, the amending provisions of paragraph (12) of that Article, the amending provisions of Article 68-15-2, paragraph (6) of that Act, the amending provisions of Article 68-15-3, paragraph (8) of that Act, the amending provisions of Article 68-15-4, paragraph (11) of that Act, the amending provisions of paragraph (12) of that Article, the amending provisions of Article 68-15-5, paragraph (6) of that Act, the amending provisions of Article 68-67, paragraph (6) of that Act, the amending provisions of Article 68-68, paragraph (12) of that Act, the amending provisions of Article 68-87 of that Act, the amending provisions of Article 68-88, paragraph (17) of that Act, the amending provisions of paragraph (18) of that Article, the amending provisions of paragraphs (19) and (21) of that Article, the amending provisions of paragraph (22) of that Article (limited to the part adding "and delinquent tax on local corporation tax" after "delinquent tax"), the amending provisions of Article 68-88-2, paragraph (1) of that Act, the amending provisions of paragraph (5), items (iii) and (iv) of that Article, the amending provisions of paragraph (6) of that Article (limited to the part adding "and local corporation tax" after "corporation tax"), the amending provisions of paragraph (7) of that Article, the amending provisions of Article 68-91, paragraph (1) of that Act (excluding the part replacing "paragraph (12)" with "paragraph (14)"), the amending provisions of Article 68-93-3, paragraph (1) of that Act (excluding the part replacing "paragraph (12)" with "paragraph (14)"), the amending provisions of Article 68-108, paragraph (3) of that Act and the amending provisions of Article 93, paragraph (1), item (ii) of that Act, and the provisions of Articles 95, 96 and 135 and Article 156 (limited to the amending provisions of Article 2, paragraph (1), item (i) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation) of the Supplementary Provisions;
machine translation, not official
**ホからトまで** 略
suppl-4261-10/art-1/par-1/item-12/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12/sub-3
Omitted
machine translation, not official
**チ** 第十五条中経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条の改正規定（「とする」を「とするほか、同条の規定の適用がある場合における地方法人税法（平成二十六年法律第十一号）の規定の適用に関し必要な事項は、政令で定める」に改める部分に限る。）及び同法附則第七十二条の改正規定（「とする」を「とするほか、同条の規定の適用がある場合における地方法人税法の規定の適用に関し必要な事項は、政令で定める」に改める部分及び同条の表第十四項の項を次のように改める部分に限る。）
suppl-4261-10/art-1/par-1/item-12/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12/sub-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12/sub-4
in Article 15, the amending provisions of Article 55 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011) (limited to the part replacing "are deemed to be replaced with the terms and phrases listed in the right-hand column of that table" with "are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, and in addition, matters necessary for the application of the provisions of the Local Corporation Tax Act (Act No. 11 of 2014) in the case where the provisions of that Article apply are specified by Cabinet Order") and the amending provisions of Article 72 of the Supplementary Provisions of that Act (limited to the part replacing "are deemed to be replaced with the terms and phrases listed in the right-hand column of that table" with "are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, and in addition, matters necessary for the application of the provisions of the Local Corporation Tax Act in the case where the provisions of that Article apply are specified by Cabinet Order" and the part amending the row for paragraph (14) in the table in that Article as follows);
machine translation, not official
**リ** 第十六条中租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項の改正規定（「とする」を「とするほか、同条の規定の適用がある場合における地方法人税法（平成二十六年法律第十一号）の規定の適用に関し必要な事項は、政令で定める」に改める部分に限る。）及び同法附則第三十三条第一項の改正規定（「とする」を「とするほか、同条の規定の適用がある場合における地方法人税法の規定の適用に関し必要な事項は、政令で定める」に改める部分並びに同項の表第十一項の項及び第十二項の項を次のように改める部分に限る。）
suppl-4261-10/art-1/par-1/item-12/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12/sub-5
in Article 16, the amending provisions of Article 22, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) (limited to the part replacing "are deemed to be replaced with the words in the right-hand column of the table" with "are deemed to be replaced with the words in the right-hand column of the table, and necessary matters concerning the application of the provisions of the Local Corporation Tax Act (Act No. 11 of 2014) in the case where the provisions of that Article apply are specified by Cabinet Order") and the amending provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "are deemed to be replaced with the terms listed in the right-hand column of that table" with "are deemed to be replaced with the terms listed in the right-hand column of that table, and beyond what is provided for herein, necessary matters concerning the application of the provisions of the Local Corporation Tax Act in the case where the provisions of that Article apply are specified by Cabinet Order" and the part amending the rows for paragraph (11) and paragraph (12) in the table in that paragraph as follows);
machine translation, not official
**ヌ** 第十七条中所得税法等の一部を改正する法律（平成二十五年法律第五号）附則第七十五条の表第十三項の項の改正規定
suppl-4261-10/art-1/par-1/item-12/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12/sub-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12/sub-6
in Article 17, the amending provisions of the row for paragraph (13) in the table in Article 75 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013).
machine translation, not official
**十三及び十四** 略
suppl-4261-10/art-1/par-1/item-13-to-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-13-to-14 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-13-to-14
Omitted
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**十五** 第十条中租税特別措置法第六条第九項の改正規定及び同法第四十二条の二第八項の改正規定並びに附則第四十六条第四項の規定 行政手続における特定の個人を識別するための番号の利用等に関する法律附則第一条第四号に掲げる規定の施行の日
suppl-4261-10/art-1/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-15
in Article 10, the amending provisions of Article 6, paragraph (9) of the Act on Special Measures Concerning Taxation and the amending provisions of Article 42-2, paragraph (8) of that Act, and the provisions of Article 46, paragraph (4) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures come into effect;
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**十六** 第十条中租税特別措置法第十四条の二第一項の改正規定、同条第二項の改正規定（同項第二号に係る部分を除く。）、同法第三十三条の三第一項の改正規定、同法第三十四条の二第二項第八号の改正規定、同項第十三号ロの改正規定、同法第四十七条の二第一項の改正規定、同条第三項の改正規定（同項第二号に係る部分を除く。）、同法第六十五条の四第一項第八号の改正規定、同項第十三号ロの改正規定、同法第六十八条の三十五第一項の改正規定、同条第三項の改正規定（同項第二号に係る部分を除く。）及び同法第八十一条の次に一条を加える改正規定並びに附則第五十三条第八項、第八十四条第八項及び第百十五条第八項の規定 中心市街地の活性化に関する法律の一部を改正する法律（平成二十六年法律第三十号）の施行の日
suppl-4261-10/art-1/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-16
in Article 10, the amending provisions of Article 14-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the amending provisions of paragraph (2) of that Article (excluding the part concerning item (ii) of that paragraph), the amending provisions of Article 33-3, paragraph (1) of that Act, the amending provisions of Article 34-2, paragraph (2), item (viii) of that Act, the amending provisions of item (xiii), (b) of that paragraph, the amending provisions of Article 47-2, paragraph (1) of that Act, the amending provisions of paragraph (3) of that Article (excluding the part concerning item (ii) of that paragraph), the amending provisions of Article 65-4, paragraph (1), item (viii) of that Act, the amending provisions of item (xiii), (b) of that paragraph, the amending provisions of Article 68-35, paragraph (1) of that Act, the amending provisions of paragraph (3) of that Article (excluding the part concerning item (ii) of that paragraph) and the amending provisions adding one Article after Article 81 of that Act, and the provisions of Article 53, paragraph (8), Article 84, paragraph (8) and Article 115, paragraph (8) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Vitalization in City Center (Act No. 30 of 2014) comes into effect;
machine translation, not official
**十七** 次に掲げる規定 国家戦略特別区域法（平成二十五年法律第百七号）附則第一条第一号に掲げる規定の施行の日又はこの法律の施行の日のいずれか遅い日
suppl-4261-10/art-1/par-1/item-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17
the following provisions: the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act (Act No. 107 of 2013) come into effect, or the date on which this Act comes into effect, whichever is later;
machine translation, not official
**イ** 第十条中租税特別措置法第十四条の二第二項第二号の改正規定、同法第四十二条の四第一項の改正規定（「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。）、同条第十一項の改正規定（「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同法第四十二条の五第二項の改正規定（「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。）、同条第五項の改正規定（「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同法第四十二条の六第五項の改正規定（「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同条第二項の改正規定（「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。）、同法第四十二条の九第一項の改正規定（「第四十二条の十一第二項」を「次条第二項、第三項及び第五項、第四十二条の十一第二項」に改める部分に限る。）、同条第四項の改正規定（「第四十二条の十一第五項、」を「次条第五項、第四十二条の十一第五項及び」に改め、「、第六十七条の二第一項及び第六十八条第一項」を削る部分に限る。）、同法第四十二条の十の改正規定、同法第四十二条の十一第一項の改正規定（「第九項」を「第十項」に改める部分に限る。）、同条第五項の改正規定（「第四十二条の十二の三第五項、第六十七条の二第一項及び第六十八条第一項」を「前条第五項及び第四十二条の十二の三第五項」に改める部分に限る。）、同条第十二項の改正規定、同項を同条第十三項とする改正規定、同条第十一項の改正規定（同項を同条第十二項とする部分に限る。）、同条第十項を同条第十一項とし、同条第七項から第九項までを一項ずつ繰り下げ、同条第六項の次に一項を加える改正規定、同法第四十二条の十二第一項の改正規定（「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。）、同法第四十二条の十二の二第二項の改正規定（「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。）、同条第三項第二号イの改正規定（「第四十二条の十一第一項」を「第四十二条の十第一項、第四十二条の十一第一項」に改める部分に限る。）、同法第四十二条の十二の三第二項の改正規定（「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。）、同条第五項の改正規定（「第四十二条の十一第五項、第六十七条の二第一項及び第六十八条第一項」を「第四十二条の十第五項及び第四十二条の十一第五項」に改める部分に限る。）、同法第四十二条の十二の四第一項の改正規定（「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。）、同法第四十二条の十三第一項の改正規定（「第四十二条の九、」の下に「第四十二条の十第二項、第三項及び第五項、」を加える部分及び同項第六号の次に一号を加える部分に限る。）、同条第二項の改正規定（「第四十二条の九第二項」の下に「、第四十二条の十第三項」を加える部分に限る。）、同条第三項の改正規定（「第四十二条の九第三項」の下に「、第四十二条の十第四項」を加える部分に限る。）、同法第四十七条の二第三項第二号の改正規定、同法第五十二条の二第一項の改正規定（「第四十二条の十一第一項」を「第四十二条の十第一項、第四十二条の十一第一項」に改める部分に限る。）、同法第五十三条第一項第二号の改正規定（「第四十二条の六」の下に「、第四十二条の十」を加える部分に限る。）、同法第六十条の二の改正規定（同条第一項中「平成二十六年三月三十一日」を「平成二十八年三月三十一日」に改める部分を除く。）、同法第六十二条第一項の改正規定（「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同法第六十二条の三第一項の改正規定（「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同条第八項の改正規定（「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同法第六十三条第一項の改正規定（「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同法第六十八条の三の四第二項の改正規定（「第四十二条の九第二項」の下に「、第四十二条の十第三項」を加える部分に限る。）、同法第六十八条の九第一項の改正規定（「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。）、同条第十一項の改正規定（「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。）、同法第六十八条の十第二項の改正規定（「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。）、同条第五項の改正規定（「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。）、同法第六十八条の十一第五項の改正規定（「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。）、同条第二項の改正規定（「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。）、同法第六十八条の十三第一項の改正規定（「第六十八条の十五第二項」を「次条第二項、第三項及び第五項、第六十八条の十五第二項」に改める部分に限る。）、同条第四項の改正規定（「第六十八条の十五第五項」を「次条第五項、第六十八条の十五第五項」に改める部分に限る。）、同法第六十八条の十四の改正規定、同法第六十八条の十五第二項の改正規定（「第六十八条の十三」の下に「、前条第二項、第三項及び第五項」を加える部分に限る。）、同条第五項の改正規定（「第六十八条の十三第四項」の下に「、前条第五項」を加える部分に限る。）、同条第七項の改正規定、同法第六十八条の十五の二第一項の改正規定（「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。）、同法第六十八条の十五の三第二項の改正規定（「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。）、同法第六十八条の十五の四第二項の改正規定（「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。）、同条第五項の改正規定（「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。）、同法第六十八条の十五の五第一項の改正規定（「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。）、同法第六十八条の十五の六第一項の改正規定（「第六十八条の十三、」の下に「第六十八条の十四第二項、第三項及び第五項、」を加える部分及び同項第六号の次に一号を加える部分に限る。）、同条第二項の改正規定（「第六十八条の十三第二項」の下に「、第六十八条の十四第三項」を加える部分に限る。）、同条第三項の改正規定（「第六十八条の十三第三項」の下に「、第六十八条の十四第四項」を加える部分に限る。）、同法第六十八条の三十五第三項第二号の改正規定、同法第六十八条の四十第一項の改正規定（「第六十八条の十五第一項」を「第六十八条の十四第一項、第六十八条の十五第一項」に改める部分に限る。）、同法第六十八条の四十二第一項第二号の改正規定（「第六十八条の十一」の下に「、第六十八条の十四」を加える部分に限る。）、同法第六十八条の六十三の二の改正規定（同条第一項中「平成二十六年三月三十一日」を「平成二十八年三月三十一日」に改める部分を除く。）、同法第六十八条の六十七第一項の改正規定（「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。）、同法第六十八条の六十八第一項の改正規定（「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。）、同条第八項の改正規定（「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。）、同法第六十八条の六十九第一項の改正規定（「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。）及び同法第八十三条の改正規定並びに附則第五十三条第七項、第八十一条、第八十四条第七項、第百十条及び第百十五条第七項の規定
suppl-4261-10/art-1/par-1/item-17/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17/sub-1
in Article 10, the amending provisions of Article 14-2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 42-4, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of paragraph (11) of that Article (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of Article 42-5, paragraph (2) of that Act (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of paragraph (5) of that Article (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of Article 42-6, paragraph (5) of that Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of paragraph (2) of that Article (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of Article 42-9, paragraph (1) of that Act (limited to the part replacing "Article 42-11, paragraph (2)" with "paragraphs (2), (3) and (5) of the following Article, Article 42-11, paragraph (2)"), the amending provisions of paragraph (4) of that Article (limited to the part replacing "Article 42-11, paragraph (5)," with "paragraph (5) of the following Article, Article 42-11, paragraph (5) and" and deleting ", Article 67-2, paragraph (1) and Article 68, paragraph (1)"), the amending provisions of Article 42-10 of that Act, the amending provisions of Article 42-11, paragraph (1) of that Act (limited to the part replacing "paragraph (9)" with "paragraph (10)"), the amending provisions of paragraph (5) of that Article (limited to the part replacing "Article 42-12-3, paragraph (5), Article 67-2, paragraph (1) and Article 68, paragraph (1)" with "paragraph (5) of the preceding Article and Article 42-12-3, paragraph (5)"), the amending provisions of paragraph (12) of that Article, the amending provisions renumbering that paragraph as paragraph (13) of that Article, the amending provisions of paragraph (11) of that Article (limited to the part renumbering that paragraph as paragraph (12) of that Article), the amending provisions renumbering paragraph (10) of that Article as paragraph (11) of that Article, moving paragraphs (7) through (9) of that Article down by one paragraph each and adding one paragraph after paragraph (6) of that Article, the amending provisions of Article 42-12, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of Article 42-12-2, paragraph (2) of that Act (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of paragraph (3), item (ii), (a) of that Article (limited to the part replacing "Article 42-11, paragraph (1)" with "Article 42-10, paragraph (1), Article 42-11, paragraph (1)"), the amending provisions of Article 42-12-3, paragraph (2) of that Act (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of paragraph (5) of that Article (limited to the part replacing "Article 42-11, paragraph (5), Article 67-2, paragraph (1) and Article 68, paragraph (1)" with "Article 42-10, paragraph (5) and Article 42-11, paragraph (5)"), the amending provisions of Article 42-12-4, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of Article 42-13, paragraph (1) of that Act (limited to the part adding "Article 42-10, paragraphs (2), (3) and (5)," after "Article 42-9," and the part adding one item after item (vi) of that paragraph), the amending provisions of paragraph (2) of that Article (limited to the part adding ", Article 42-10, paragraph (3)" after "Article 42-9, paragraph (2)"), the amending provisions of paragraph (3) of that Article (limited to the part adding ", Article 42-10, paragraph (4)" after "Article 42-9, paragraph (3)"), the amending provisions of Article 47-2, paragraph (3), item (ii) of that Act, the amending provisions of Article 52-2, paragraph (1) of that Act (limited to the part replacing "Article 42-11, paragraph (1)" with "Article 42-10, paragraph (1), Article 42-11, paragraph (1)"), the amending provisions of Article 53, paragraph (1), item (ii) of that Act (limited to the part adding ", Article 42-10" after "Article 42-6"), the amending provisions of Article 60-2 of that Act (excluding the part replacing "March 31, 2014" with "March 31, 2016" in paragraph (1) of that Article), the amending provisions of Article 62, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of Article 62-3, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of paragraph (8) of that Article (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of Article 63, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of Article 68-3-4, paragraph (2) of that Act (limited to the part adding ", Article 42-10, paragraph (3)" after "Article 42-9, paragraph (2)"), the amending provisions of Article 68-9, paragraph (1) of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of paragraph (11) of that Article (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of Article 68-10, paragraph (2) of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of paragraph (5) of that Article (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of Article 68-11, paragraph (5) of that Act (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of paragraph (2) of that Article (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of Article 68-13, paragraph (1) of that Act (limited to the part replacing "Article 68-15, paragraph (2)" with "paragraphs (2), (3) and (5) of the following Article, Article 68-15, paragraph (2)"), the amending provisions of paragraph (4) of that Article (limited to the part replacing "Article 68-15, paragraph (5)" with "paragraph (5) of the following Article, Article 68-15, paragraph (5)"), the amending provisions of Article 68-14 of that Act, the amending provisions of Article 68-15, paragraph (2) of that Act (limited to the part adding ", paragraphs (2), (3) and (5) of the preceding Article" after "Article 68-13"), the amending provisions of paragraph (5) of that Article (limited to the part adding ", paragraph (5) of the preceding Article" after "Article 68-13, paragraph (4)"), the amending provisions of paragraph (7) of that Article, the amending provisions of Article 68-15-2, paragraph (1) of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of Article 68-15-3, paragraph (2) of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of Article 68-15-4, paragraph (2) of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of paragraph (5) of that Article (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of Article 68-15-5, paragraph (1) of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of Article 68-15-6, paragraph (1) of that Act (limited to the part adding "Article 68-14, paragraphs (2), (3) and (5)," after "Article 68-13," and the part adding one item after item (vi) of that paragraph), the amending provisions of paragraph (2) of that Article (limited to the part adding ", Article 68-14, paragraph (3)" after "Article 68-13, paragraph (2)"), the amending provisions of paragraph (3) of that Article (limited to the part adding ", Article 68-14, paragraph (4)" after "Article 68-13, paragraph (3)"), the amending provisions of Article 68-35, paragraph (3), item (ii) of that Act, the amending provisions of Article 68-40, paragraph (1) of that Act (limited to the part replacing "Article 68-15, paragraph (1)" with "Article 68-14, paragraph (1), Article 68-15, paragraph (1)"), the amending provisions of Article 68-42, paragraph (1), item (ii) of that Act (limited to the part adding ", Article 68-14" after "Article 68-11"), the amending provisions of Article 68-63-2 of that Act (excluding the part replacing "March 31, 2014" with "March 31, 2016" in paragraph (1) of that Article), the amending provisions of Article 68-67, paragraph (1) of that Act (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of Article 68-68, paragraph (1) of that Act (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of paragraph (8) of that Article (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of Article 68-69, paragraph (1) of that Act (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)") and the amending provisions of Article 83 of that Act, and the provisions of Article 53, paragraph (7), Article 81, Article 84, paragraph (7), Article 110 and Article 115, paragraph (7) of the Supplementary Provisions;
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**ロ及びハ** 略
suppl-4261-10/art-1/par-1/item-17/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17/sub-2
Omitted
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**ニ** 第十五条中経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条の表第二項の項の改正規定（「新租税特別措置法第四十二条の九」の下に「、新租税特別措置法第四十二条の十第二項、第三項及び第五項」を加える部分に限る。）、同表第五項の項の改正規定（「新租税特別措置法第四十二条の九第四項」の下に「、新租税特別措置法第四十二条の十第五項」を加える部分に限る。）、同法附則第七十二条の表第二項の項の改正規定（「新租税特別措置法第六十八条の十三」の下に「、新租税特別措置法第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。）及び同表第五項の項の改正規定（「新租税特別措置法第六十八条の十三第四項」の下に「、新租税特別措置法第六十八条の十四第五項」を加える部分に限る。）
suppl-4261-10/art-1/par-1/item-17/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17/sub-3
in Article 15, the amending provisions of the row for paragraph (2) in the table in Article 55 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011) (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation" after "Article 42-9 of the New Act on Special Measures Concerning Taxation"), the amending provisions of the row for paragraph (5) in that table (limited to the part adding ", Article 42-10, paragraph (5) of the New Act on Special Measures Concerning Taxation" after "Article 42-9, paragraph (4) of the New Act on Special Measures Concerning Taxation"), the amending provisions of the row for paragraph (2) in the table in Article 72 of the Supplementary Provisions of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation" after "Article 68-13 of the New Act on Special Measures Concerning Taxation") and the amending provisions of the row for paragraph (5) in that table (limited to the part adding ", Article 68-14, paragraph (5) of the New Act on Special Measures Concerning Taxation" after "Article 68-13, paragraph (4) of the New Act on Special Measures Concerning Taxation");
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**ホ** 第十六条中租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項の表第二項の項の改正規定（「第四十二条の十一第二項」を「第四十二条の十第二項、第三項及び第五項、第四十二条の十一第二項」に改める部分に限る。）、同表第五項の項の改正規定（「第四十二条の十一第五項」を「第四十二条の十第五項、第四十二条の十一第五項」に改める部分に限る。）、同条第二項の改正規定（「第四十二条の九、第四十二条の十一」を「第四十二条の九」に改める部分及び「第四十二条の九第一項」の下に「、第四十二条の十第二項」を加える部分に限る。）、同法附則第三十三条第一項の表第二項の項の改正規定（「第六十八条の十五第二項」を「第六十八条の十四第二項、第三項及び第五項、第六十八条の十五第二項」に改める部分に限る。）、同表第五項の項の改正規定（「第六十八条の十五第五項」を「第六十八条の十四第五項、第六十八条の十五第五項」に改める部分に限る。）及び同条第二項の改正規定（「第六十八条の十三、第六十八条の十五」を「第六十八条の十三」に改める部分及び「第六十八条の十三第一項」の下に「、第六十八条の十四第二項」を加える部分に限る。）
suppl-4261-10/art-1/par-1/item-17/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17/sub-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17/sub-4
in Article 16, the amending provisions of the row for paragraph (2) in the table in Article 22, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) (limited to the part replacing "Article 42-11, paragraph (2)" with "Article 42-10, paragraphs (2), (3) and (5), Article 42-11, paragraph (2)"), the amending provisions of the row for paragraph (5) in that table (limited to the part replacing "Article 42-11, paragraph (5)" with "Article 42-10, paragraph (5), Article 42-11, paragraph (5)"), the amending provisions of paragraph (2) of that Article (limited to the part replacing "Article 42-9, Article 42-11" with "Article 42-9" and the part adding ", Article 42-10, paragraph (2)" after "Article 42-9, paragraph (1)"), the amending provisions of the row for paragraph (2) in the table in Article 33, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "Article 68-15, paragraph (2)" with "Article 68-14, paragraphs (2), (3) and (5), Article 68-15, paragraph (2)"), the amending provisions of the row for paragraph (5) in that table (limited to the part replacing "Article 68-15, paragraph (5)" with "Article 68-14, paragraph (5), Article 68-15, paragraph (5)") and the amending provisions of paragraph (2) of that Article (limited to the part replacing "Article 68-13, Article 68-15" with "Article 68-13" and the part adding ", Article 68-14, paragraph (2)" after "Article 68-13, paragraph (1)").
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**十八** 第十条中租税特別措置法第二十四条の二第一項の改正規定、同法第三十四条の二第二項第二十五号の改正規定、同法第六十一条の二第一項の改正規定、同法第六十五条の四第一項第二十五号の改正規定、同法第六十八条の六十四第一項の改正規定、同法第七十条の四第一項の改正規定（同項第四号に係る部分を除く。）、同条第十項第二号の改正規定、同法第七十条の六第一項の改正規定（「及び第二十項」を「から第二十一項まで」に、「第三十八項第三号」を「第三十九項第三号」に、「第三十九項第五号」を「第四十項第五号」に改める部分を除く。）及び同条第十二項第二号の改正規定並びに附則第五十九条第五項、第九十条第四項、第百二十二条第四項及び第百二十八条第十二項の規定 農業の構造改革を推進するための農業経営基盤強化促進法等の一部を改正する等の法律（平成二十五年法律第百二号）の施行の日
suppl-4261-10/art-1/par-1/item-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-18 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-18
in Article 10, the amending provisions of Article 24-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 34-2, paragraph (2), item (xxv) of that Act, the amending provisions of Article 61-2, paragraph (1) of that Act, the amending provisions of Article 65-4, paragraph (1), item (xxv) of that Act, the amending provisions of Article 68-64, paragraph (1) of that Act, the amending provisions of Article 70-4, paragraph (1) of that Act (excluding the part concerning item (iv) of that paragraph), the amending provisions of paragraph (10), item (ii) of that Article, the amending provisions of Article 70-6, paragraph (1) of that Act (excluding the part replacing "and paragraph (20)" with "through paragraph (21)", "paragraph (38), item (iii)" with "paragraph (39), item (iii)" and "paragraph (39), item (v)" with "paragraph (40), item (v)") and the amending provisions of paragraph (12), item (ii) of that Article, and the provisions of Article 59, paragraph (5), Article 90, paragraph (4), Article 122, paragraph (4) and Article 128, paragraph (12) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. and Other Matters to Promote the Structural Reform of Agriculture (Act No. 102 of 2013) comes into effect;
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**十九** 第十条中租税特別措置法第三十一条の二第二項の改正規定、同法第三十三条の三の改正規定（同条第一項に係る部分を除く。）、同法第三十三条の六第一項の改正規定、同法第三十四条の二第二項第二十二号の改正規定、同号の次に一号を加える改正規定、同条第三項の改正規定、同法第六十二条の三第四項第九号の改正規定、同号の次に一号を加える改正規定、同項第十号の改正規定、同項第十一号の改正規定、同法第六十五条第一項第六号の改正規定、同法第六十五条の四第一項第二十二号の改正規定、同号の次に一号を加える改正規定、同条第二項及び第三項の改正規定、同法第六十八条の七十五第二項及び第三項の改正規定、同法第七十六条の改正規定（「平成二十六年三月三十一日」を「平成二十八年三月三十一日」に改める部分を除く。）並びに同条に一項を加える改正規定並びに附則第五十九条第一項及び第四項、第九十条第三項並びに第百二十二条第三項の規定 マンションの建替えの円滑化等に関する法律の一部を改正する法律（平成二十六年法律第八十号）の施行の日
suppl-4261-10/art-1/par-1/item-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-19
in Article 10, the amending provisions of Article 31-2, paragraph (2) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 33-3 of that Act (excluding the part concerning paragraph (1) of that Article), the amending provisions of Article 33-6, paragraph (1) of that Act, the amending provisions of Article 34-2, paragraph (2), item (xxii) of that Act, the amending provisions adding one item after that item, the amending provisions of paragraph (3) of that Article, the amending provisions of Article 62-3, paragraph (4), item (ix) of that Act, the amending provisions adding one item after that item, the amending provisions of item (x) of that paragraph, the amending provisions of item (xi) of that paragraph, the amending provisions of Article 65, paragraph (1), item (vi) of that Act, the amending provisions of Article 65-4, paragraph (1), item (xxii) of that Act, the amending provisions adding one item after that item, the amending provisions of paragraphs (2) and (3) of that Article, the amending provisions of Article 68-75, paragraphs (2) and (3) of that Act, the amending provisions of Article 76 of that Act (excluding the part replacing "March 31, 2014" with "March 31, 2016") and the amending provisions adding one paragraph to that Article, and the provisions of Article 59, paragraphs (1) and (4), Article 90, paragraph (3) and Article 122, paragraph (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Facilitation of Reconstruction of Condominiums (Act No. 80 of 2014) comes into effect;
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**二十** 第十条中租税特別措置法第三十四条の二第二項第十号の改正規定、同法第三十七条第一項の改正規定（同項の表の第四号の次に一号を加える部分に限る。）、同法第六十五条の四第一項第十号の改正規定及び同法第六十五条の七第一項の改正規定（同項の表の第四号の次に一号を加える部分に限る。）並びに附則第五十九条第三項及び第十一項、第九十条第二項及び第七項並びに第百二十二条第二項及び第七項の規定 都市再生特別措置法等の一部を改正する法律（平成二十六年法律第三十九号）の施行の日
suppl-4261-10/art-1/par-1/item-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-20 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-20
in Article 10, the amending provisions of Article 34-2, paragraph (2), item (x) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 37, paragraph (1) of that Act (limited to the part adding one item after item (iv) of the table in that paragraph), the amending provisions of Article 65-4, paragraph (1), item (x) of that Act and the amending provisions of Article 65-7, paragraph (1) of that Act (limited to the part adding one item after item (iv) of the table in that paragraph), and the provisions of Article 59, paragraphs (3) and (11), Article 90, paragraphs (2) and (7) and Article 122, paragraphs (2) and (7) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 39 of 2014) comes into effect;
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**二十一** 第十条中租税特別措置法第四十三条の次に一条を加える改正規定（第四十三条の二第二項に係る部分に限る。）及び同法第六十八条の十六の次に二条を加える改正規定（第六十八条の十七第二項に係る部分に限る。） 港湾法の一部を改正する法律（平成二十五年法律第三十一号）附則第一条第二号に掲げる規定の施行の日
suppl-4261-10/art-1/par-1/item-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-21 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-21
in Article 10, the amending provisions adding one Article after Article 43 of the Act on Special Measures Concerning Taxation (limited to the part concerning Article 43-2, paragraph (2)) and the amending provisions adding two Articles after Article 68-16 of that Act (limited to the part concerning Article 68-17, paragraph (2)): the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act (Act No. 31 of 2013) come into effect;
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**二十二** 第十条中租税特別措置法第六十九条の五第一項の改正規定、同法第七十条の七の四の次に五条を加える改正規定、同法第七十条の八の二の改正規定（同条第一項中「並びに第七十条の十二第一項及び第三項」を「及び第七十条の十二第一項」に改める部分を除く。）、同法第九十三条第三項第三号の改正規定及び同条第五項の改正規定（「第七十条の四第三十四項及び第七十条の六第三十九項」を「第七十条の四第三十五項及び第七十条の六第四十項」に改める部分を除く。）並びに附則第百二十八条第十三項から第十五項まで、第十八項及び第十九項の規定 地域における医療及び介護の総合的な確保を推進するための関係法律の整備等に関する法律（平成二十六年法律第八十三号）附則第一条第二号に掲げる規定の施行の日
suppl-4261-10/art-1/par-1/item-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-22 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-22
in Article 10, the amending provisions of Article 69-5, paragraph (1) of the Act on Special Measures Concerning Taxation, the amending provisions adding five Articles after Article 70-7-4 of that Act, the amending provisions of Article 70-8-2 of that Act (excluding the part replacing "and Article 70-12, paragraphs (1) and (3)" with "and Article 70-12, paragraph (1)" in paragraph (1) of that Article), the amending provisions of Article 93, paragraph (3), item (iii) of that Act and the amending provisions of paragraph (5) of that Article (excluding the part replacing "Article 70-4, paragraph (34) and Article 70-6, paragraph (39)" with "Article 70-4, paragraph (35) and Article 70-6, paragraph (40)"), and the provisions of Article 128, paragraphs (13) through (15), (18) and (19) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act on the Arrangement of Related Acts for Promoting the Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 83 of 2014) come into effect.
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### 第四十二条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4261-10/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-42
**第一項** 別段の定めがあるものを除き、第十条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、平成二十六年分以後の所得税について適用し、平成二十五年分以前の所得税については、なお従前の例による。
suppl-4261-10/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-42/par-1
Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2014 and subsequent years, and with regard to income tax for 2013 and prior years, the provisions then in force continue to govern.
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### 第四十三条（利子所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation on Interest Income, etc.
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suppl-4261-10/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-43
**第一項** 新租税特別措置法第三条第二項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する一般利子等について適用する。
suppl-4261-10/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-43/par-1
The provisions of Article 3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to general interest and similar income prescribed in that paragraph that a nonresident with a permanent establishment referred to in that paragraph receives on or after January 1, 2017.
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**第二項** 第十条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第三条第二項の非居住者が平成二十八年十二月三十一日以前に支払を受ける同項に規定する一般利子等については、同項の規定は、なおその効力を有する。この場合において、同項中「所得税法」とあるのは、「所得税法等の一部を改正する法律（平成二十六年法律第十号）第一条の規定による改正前の所得税法」とする。
suppl-4261-10/art-43/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-43/par-2
With regard to general interest and similar income prescribed in Article 3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that a nonresident referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force. In this case, the term "Income Tax Act" in that paragraph is deemed to be replaced with "Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014)".
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### 第四十四条（利子所得等に係る支払調書の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Payment Reports for Interest Income, etc.
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suppl-4261-10/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-44
**第一項** 平成二十八年一月一日から同年三月三十一日までの間における新租税特別措置法第三条の二の規定の適用については、同条中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。
suppl-4261-10/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-44/par-1
With regard to the application of the provisions of Article 3-2 of the New Act on Special Measures Concerning Taxation during the period from January 1, 2016 to March 31 of that year, the phrase "a permanent establishment" in that Article is deemed to be replaced with "a permanent establishment in Japan".
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### 第四十五条（振替国債等の利子の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.
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suppl-4261-10/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45
**第一項** 新租税特別措置法第五条の二第五項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する振替国債及び振替地方債の利子について適用する。
suppl-4261-10/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-1
The provisions of Article 5-2, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds and book-entry municipal bonds prescribed in that paragraph that a nonresident with a permanent establishment referred to in that paragraph receives on or after January 1, 2017.
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**第二項** 旧租税特別措置法第五条の二第五項の国内に恒久的施設を有する非居住者が平成二十八年十二月三十一日以前に支払を受ける同項に規定する振替国債及び振替地方債の利子については、同項の規定は、なおその効力を有する。
suppl-4261-10/art-45/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-2
With regard to interest on book-entry government bonds and book-entry municipal bonds prescribed in Article 5-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation that a nonresident with a permanent establishment in Japan referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force.
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**第三項** 前項の規定の適用がある場合における租税特別措置法第五条の二第六項の規定の適用については、同項中「前項」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第四十五条第二項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第五条の二第五項」と、「同条第五項後段」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第四十五条第二項（振替国債等の利子の課税の特例等に関する経過措置）の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第五条の二第五項後段」と、「同条第一項」とあるのは「租税特別措置法第五条の二第一項」と、「又は第五項後段」とあるのは「又は所得税法等の一部を改正する法律（平成二十六年法律第十号。以下この条及び第八条の五第一項において「平成二十六年改正法」という。）附則第四十五条第二項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の二第五項後段」と、「当該利子」と」とあるのは「当該利子」と、「同法第二百二十五条第一項」とあるのは「所得税法第二百二十五条第一項」と」と、「第五条の二第五項後段」とあるのは「平成二十六年改正法附則第四十五条第二項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の二第五項後段」と、「とする」とあるのは「と、「同法第百二十条、」とあるのは「所得税法第百二十条、」とする」とする。
suppl-4261-10/art-45/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-45/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-3
With regard to the application of the provisions of Article 5-2, paragraph (6) of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "the preceding paragraph" in that paragraph is deemed to be replaced with "Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of that Act", the phrase "the second sentence of paragraph (5) of that Article" with "the second sentence of Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (2) (Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.) of the Supplementary Provisions of that Act", the phrase "paragraph (1) of that Article" with "Article 5-2, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "or the second sentence of paragraph (5)" with "or the second sentence of Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; referred to as the '2014 Amendment Act' in this Article and Article 8-5, paragraph (1))", the phrase "is deemed to be replaced with 'the interest'" with "is deemed to be replaced with 'the interest', and the phrase 'Article 225, paragraph (1) of that Act' is deemed to be replaced with 'Article 225, paragraph (1) of the Income Tax Act'", the phrase "the second sentence of Article 5-2, paragraph (5)" with "the second sentence of Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of the 2014 Amendment Act", and the phrase "is deemed to be replaced with '…'" at the end of that paragraph with "is deemed to be replaced with '…', and the phrase 'Article 120 of that Act,' is deemed to be replaced with 'Article 120 of the Income Tax Act,'".
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**第四項** 平成二十八年一月一日から同年三月三十一日までの間における新租税特別措置法第五条の二第六項の規定の適用については、同項中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。
suppl-4261-10/art-45/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-45/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-4
With regard to the application of the provisions of Article 5-2, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2016 to March 31 of that year, the phrase "a permanent establishment" in that paragraph is deemed to be replaced with "a permanent establishment in Japan".
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**第五項** 新租税特別措置法第五条の三第三項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する特定振替社債等の利子等について適用する。
suppl-4261-10/art-45/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-45/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-5
The provisions of Article 5-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to interest, etc. on specified book-entry corporate bonds, etc. prescribed in that paragraph that a nonresident with a permanent establishment referred to in that paragraph receives on or after January 1, 2017.
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**第六項** 旧租税特別措置法第五条の三第三項の国内に恒久的施設を有する非居住者が平成二十八年十二月三十一日以前に支払を受ける同項に規定する特定振替社債等の利子等については、同項の規定は、なおその効力を有する。
suppl-4261-10/art-45/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-45/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-6
With regard to interest, etc. on specified book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a nonresident with a permanent establishment in Japan referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force.
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**第七項** 前項の規定の適用がある場合における租税特別措置法第五条の三第九項の規定の適用については、同項の表前条第六項の項中「及び第三項」とあるのは「及び所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第四十五条第六項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第五条の三第三項」と、「同条第五項後段」とあるのは「同条第五項後段の規定の適用を受けた場合には、同条第一項」と、「同条第三項後段」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第四十五条第六項（振替国債等の利子の課税の特例等に関する経過措置）の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第五条の三第三項後段の規定の適用を受けた場合には、租税特別措置法第五条の三第一項」と、「又は第三項後段」とあるのは「又は所得税法等の一部を改正する法律（平成二十六年法律第十号。以下「平成二十六年改正法」という。）附則第四十五条第六項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の三第三項後段」と、「第八条の二第一項」とあるのは「「同法第二百二十五条第一項」とあるのは「所得税法第二百二十五条第一項」と、第八条の二第一項」と、「第五条の三第三項後段」とあるのは「平成二十六年改正法附則第四十五条第六項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の三第三項後段」とする。
suppl-4261-10/art-45/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-45/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-7
With regard to the application of the provisions of Article 5-3, paragraph (9) of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, in the row for paragraph (6) of the preceding Article in the table in that paragraph, the phrase "and paragraph (3)" is deemed to be replaced with "and Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (6) of the Supplementary Provisions of that Act", the phrase "the second sentence of paragraph (5) of that Article" with "paragraph (1) of that Article, if the provisions of the second sentence of paragraph (5) of that Article have been applied", the phrase "the second sentence of paragraph (3) of that Article" with "Article 5-3, paragraph (1) of the Act on Special Measures Concerning Taxation, if the provisions of the second sentence of Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (6) (Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.) of the Supplementary Provisions of that Act, have been applied", the phrase "or the second sentence of paragraph (3)" with "or the second sentence of Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; hereinafter referred to as the '2014 Amendment Act')", the phrase "Article 8-2, paragraph (1)" with "the phrase 'Article 225, paragraph (1) of that Act' with 'Article 225, paragraph (1) of the Income Tax Act', and Article 8-2, paragraph (1)", and the phrase "the second sentence of Article 5-3, paragraph (3)" with "the second sentence of Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (6) of the Supplementary Provisions of the 2014 Amendment Act".
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### 第四十六条（民間国外債等の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Foreign Private Bonds, etc.
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suppl-4261-10/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-46
**第一項** 新租税特別措置法第六条第一項及び第二項の規定は、外国法人が平成二十八年四月一日以後に開始する事業年度において発行する同条第一項に規定する債券又は同条第二項に規定する民間国外債の利子について適用し、外国法人が同日前に開始した事業年度において発行した旧租税特別措置法第六条第一項に規定する債券又は同条第二項に規定する民間国外債の利子については、なお従前の例による。
suppl-4261-10/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-46/par-1
The provisions of Article 6, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to interest on bonds prescribed in paragraph (1) of that Article or foreign private bonds prescribed in paragraph (2) of that Article that a foreign corporation issues in a business year beginning on or after April 1, 2016, and with regard to interest on bonds prescribed in Article 6, paragraph (1) of the Former Act on Special Measures Concerning Taxation or foreign private bonds prescribed in paragraph (2) of that Article that a foreign corporation issued in a business year that began before that date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第六条第六項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する民間国外債の利子について適用する。
suppl-4261-10/art-46/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-46/par-2
The provisions of Article 6, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to interest on foreign private bonds prescribed in that paragraph that a nonresident with a permanent establishment referred to in that paragraph receives on or after January 1, 2017.
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**第三項** 旧租税特別措置法第六条第六項の国内に恒久的施設を有する非居住者が平成二十八年十二月三十一日以前に支払を受ける同項に規定する民間国外債の利子については、同項の規定は、なおその効力を有する。この場合において、同項中「第六条第六項後段」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第四十六条第三項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第六条第六項後段」と、「同法」とあるのは「所得税法」とする。
suppl-4261-10/art-46/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-46/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-46/par-3
With regard to interest on foreign private bonds prescribed in Article 6, paragraph (6) of the Former Act on Special Measures Concerning Taxation that a nonresident with a permanent establishment in Japan referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force. In this case, the phrase "the second sentence of Article 6, paragraph (6)" in that paragraph is deemed to be replaced with "the second sentence of Article 6, paragraph (6) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 46, paragraph (3) of the Supplementary Provisions of that Act", and the phrase "that Act" with "the Income Tax Act".
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**第四項** 新租税特別措置法第六条第九項の規定は、附則第一条第十五号に定める日以後に提出する同項において準用する新租税特別措置法第六条第四項に規定する非課税適用申告書について適用し、同日前に提出した旧租税特別措置法第六条第九項において準用する同条第四項に規定する非課税適用申告書については、なお従前の例による。
suppl-4261-10/art-46/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-46/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-46/par-4
The provisions of Article 6, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to a written application for a tax exemption prescribed in Article 6, paragraph (4) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to that paragraph that is submitted on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and with regard to a written application for a tax exemption prescribed in paragraph (4) of Article 6 of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (9) of that Article that was submitted before that date, the provisions then in force continue to govern.
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### 第四十七条（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Privately Placed Bond-Based Investment Trusts, etc.
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suppl-4261-10/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-47
**第一項** 新租税特別措置法第八条の二第二項及び第三項の規定は、これらの規定に規定する恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受けるべき同条第一項に規定する私募公社債等運用投資信託等の収益の分配に係る配当等について適用する。
suppl-4261-10/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-47/par-1
The provisions of Article 8-2, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. prescribed in paragraph (1) of that Article that a nonresident with a permanent establishment prescribed in those provisions is to receive on or after January 1, 2017.
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**第二項** 旧租税特別措置法第八条の二第二項又は第三項の非居住者が平成二十八年十二月三十一日以前に支払を受けるべき同条第一項に規定する私募公社債等運用投資信託等の収益の分配に係る配当等については、同条第二項及び第三項の規定は、なおその効力を有する。この場合において、同条第二項中「所得税法」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）第一条の規定による改正前の所得税法（次項において「旧所得税法」という。）」と、同条第三項中「所得税法」とあるのは「旧所得税法」と、「同法」とあるのは「所得税法」とする。
suppl-4261-10/art-47/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-47/par-2
With regard to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. prescribed in Article 8-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a nonresident referred to in paragraph (2) or (3) of that Article is to receive on or before December 31, 2016, the provisions of paragraphs (2) and (3) of that Article remain in force. In this case, the term "Income Tax Act" in paragraph (2) of that Article is deemed to be replaced with "Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to as the 'Former Income Tax Act' in the following paragraph)", the term "Income Tax Act" in paragraph (3) of that Article with "Former Income Tax Act", and the phrase "that Act" with "the Income Tax Act".
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### 第四十八条（上場証券投資信託等の償還金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc.
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suppl-4261-10/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-48
**第一項** 新租税特別措置法第九条の四の二第一項及び第二項の規定は、平成二十八年四月一日以後の同条第一項に規定する上場証券投資信託等の終了又は一部の解約について適用し、同日前の旧租税特別措置法第九条の四の二第一項に規定する上場証券投資信託等の終了又は一部の解約については、なお従前の例による。
suppl-4261-10/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-48/par-1
The provisions of Article 9-4-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after April 1, 2016, of listed securities investment trusts, etc. prescribed in paragraph (1) of that Article, and with regard to the termination or partial cancellation, before that date, of listed securities investment trusts, etc. prescribed in Article 9-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
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### 第四十九条（外国特定目的信託の利益の分配又は外国特定投資信託の収益の分配に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Distributions of Profits of Foreign Special Purpose Trusts or Distributions of Proceeds of Foreign Special Investment Trusts
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suppl-4261-10/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-49
**第一項** 旧租税特別措置法第九条の六第一項から第四項までの非居住者又は外国法人が平成二十八年四月一日前に支払を受けるべきこれらの規定に規定する外国特定目的信託の利益の分配及び外国特定投資信託の収益の分配については、なお従前の例による。
suppl-4261-10/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-49/par-1
With regard to distributions of profits of foreign special purpose trusts and distributions of proceeds of foreign special investment trusts prescribed in Article 9-6, paragraphs (1) through (4) of the Former Act on Special Measures Concerning Taxation that a nonresident or foreign corporation referred to in those provisions is to receive before April 1, 2016, the provisions then in force continue to govern.
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### 第五十条（試験研究を行った場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where Experimental Research Has Been Conducted
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suppl-4261-10/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-50
**第一項** 新租税特別措置法第十条第六項の規定は、平成二十七年分以後の所得税について適用し、平成二十六年分以前の所得税については、なお従前の例による。
suppl-4261-10/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-50/par-1
The provisions of Article 10, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to income tax for 2015 and subsequent years, and with regard to income tax for 2014 and prior years, the provisions then in force continue to govern.
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### 第五十一条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
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suppl-4261-10/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-51
**第一項** 個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二の二第一項第一号ハに掲げる減価償却資産については、なお従前の例による。
suppl-4261-10/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-51/par-1
With regard to depreciable assets listed in Article 10-2-2, paragraph (1), item (i), (c) of the Former Act on Special Measures Concerning Taxation that an individual acquired, or manufactured or constructed, before the Effective Date, the provisions then in force continue to govern.
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### 第五十二条（所得税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit to Be Deducted from the Amount of Income Tax
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suppl-4261-10/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-52
**第一項** 新租税特別措置法第十条の六第一項（第五号及び第十号に係る部分を除く。）の規定は、平成二十七年分以後の所得税について適用し、平成二十六年分以前の所得税については、なお従前の例による。
suppl-4261-10/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-52/par-1
The provisions of Article 10-6, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning items (v) and (x) of that paragraph) apply to income tax for 2015 and subsequent years, and with regard to income tax for 2014 and prior years, the provisions then in force continue to govern.
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### 第五十三条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4261-10/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53
**第一項** 個人が施行日前に取得等（取得又は製作若しくは建設をいう。次項において同じ。）をした旧租税特別措置法第十一条の二第一項に規定する集積産業用資産については、なお従前の例による。
suppl-4261-10/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-1
With regard to industrial cluster assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following paragraph) before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第十二条第一項（同項の表の第二号から第四号までに係る部分に限る。）の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4261-10/art-53/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-2
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) through (iv) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第三項** 旧租税特別措置法第十二条第一項の表の第三号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、沖縄振興特別措置法の一部を改正する法律（平成二十六年法律第七号。以下「沖縄振興特別措置法一部改正法」という。）による改正後の沖縄振興特別措置法（平成十四年法律第十四号。以下「新沖縄振興特別措置法」という。）第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日）までの間は、新租税特別措置法第十二条第一項の表の第三号の第一欄に掲げる地区とみなして、同項（同号に係る部分に限る。）の規定を適用する。
suppl-4261-10/art-53/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-3
During the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if, by that day, an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002) as amended by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 7 of 2014; hereinafter referred to as the "Okinawa Promotion Act Partial Amendment Act") (hereinafter referred to as the "New Act on Special Measures for the Promotion and Development of Okinawa") has been submitted pursuant to the provisions of paragraph (5) of that Article, the day preceding the day on which it was submitted), the districts listed in the first column of item (iii) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (iii) of the table in Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that paragraph (limited to the part concerning that item) apply.
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**第四項** 新租税特別措置法第十二条（第三項の表の第三号に係る部分に限る。）の規定は、個人が施行日以後に同項に規定する取得等をする同項に規定する産業振興機械等について適用する。
suppl-4261-10/art-53/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-4
The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in paragraph (3) of that Article) apply to industrial promotion machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.
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**第五項** 個人が施行日前に旧租税特別措置法第十二条第三項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第二号（同号の上欄に規定する政令で定める区域に係る部分に限る。）に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4261-10/art-53/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-5
With regard to industrial promotion machinery, etc. prescribed in Article 12, paragraph (3) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (ii) of the table in that paragraph (limited to the part concerning the area specified by Cabinet Order prescribed in the left-hand column of that item)) remain in force.
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**第六項** 新租税特別措置法第十三条の規定は、平成二十七年分以後の所得税について適用し、平成二十六年分以前の所得税については、なお従前の例による。
suppl-4261-10/art-53/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-6
The provisions of Article 13 of the New Act on Special Measures Concerning Taxation apply to income tax for 2015 and subsequent years, and with regard to income tax for 2014 and prior years, the provisions then in force continue to govern.
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**第七項** 新租税特別措置法第十四条の二（第二項第二号（同号に規定する区域計画に係る部分に限る。）に係る部分に限る。）の規定は、個人が附則第一条第十七号に定める日以後に取得又は新築をする新租税特別措置法第十四条の二第一項に規定する特定再開発建築物等について適用する。
suppl-4261-10/art-53/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-7
The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ii) of that Article (limited to the part concerning the area plan prescribed in that item)) apply to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly builds on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions.
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**第八項** 新租税特別措置法第十四条の二（第二項第三号に係る部分に限る。）の規定は、個人が附則第一条第十六号に定める日以後に取得又は新築をする新租税特別措置法第十四条の二第一項に規定する特定再開発建築物等について適用する。
suppl-4261-10/art-53/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-8
The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (iii) of that Article) apply to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly builds on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions.
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### 第五十四条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-4261-10/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-54
**第一項** 新租税特別措置法第二十条第四項、第二十条の二第四項、第二十条の三第六項、第二十二条第五項及び第二十四条の二第四項の規定は、個人の施行日以後に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合におけるその承認の取消しの基因となった事実のあった日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日。以下この条において「施行日以後取消事実発生日」という。）の属する年分（平成二十七年以後の年分に限る。）の所得税について適用し、個人の施行日前に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合におけるその承認の取消しの基因となった事実のあった日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）の属する年分（施行日以後取消事実発生日の属する年分で平成二十六年以前の年分を含む。）及びその翌年分の所得税については、なお従前の例による。
suppl-4261-10/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-54/par-1
The provisions of Article 20, paragraph (4), Article 20-2, paragraph (4), Article 20-3, paragraph (6), Article 22, paragraph (5) and Article 24-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to income tax for the year (limited to 2015 or a subsequent year) that includes the day on which the fact that gave rise to the revocation of the approval occurred or the day on which the written notification was submitted (or, if the day on which that written notification was submitted falls in the year following the year in which the individual discontinued filing returns by blue return, December 31 of the year in which the individual discontinued it; referred to as the "date of the event leading to cancellation on or after the effective date" in this Article) in the case where an individual has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that the individual will discontinue filing returns by blue return, on or after the Effective Date, and with regard to income tax for the year that includes the day on which the fact that gave rise to the revocation of the approval occurred or the day on which the written notification was submitted (or, if the day on which that written notification was submitted falls in the year following the year in which the individual discontinued filing returns by blue return, December 31 of the year in which the individual discontinued it) in the case where an individual has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that the individual will discontinue filing returns by blue return, before the Effective Date (including the year that includes the date of the event leading to cancellation on or after the effective date, if that year is 2014 or a prior year) and for the following year, the provisions then in force continue to govern.
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### 第五十五条（農用地等を取得した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Agricultural Land, etc. Has Been Acquired
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suppl-4261-10/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-55
**第一項** 新租税特別措置法第二十四条の三の規定は、個人が施行日以後に行われる現物分配（法人税法第二条第十二号の六に規定する現物分配をいう。以下同じ。）により移転を受ける新租税特別措置法第二十四条の三第一項に規定する農用地等について適用し、個人が施行日前に行われた現物分配により移転を受けた旧租税特別措置法第二十四条の三第一項に規定する農用地等については、なお従前の例による。
suppl-4261-10/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-55/par-1
The provisions of Article 24-3 of the New Act on Special Measures Concerning Taxation apply to agricultural land, etc. prescribed in Article 24-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual receives by transfer through a distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act; the same applies hereinafter) made on or after the Effective Date, and with regard to agricultural land, etc. prescribed in Article 24-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual received by transfer through a distribution in kind made before the Effective Date, the provisions then in force continue to govern.
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### 第五十六条（社会保険診療報酬の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income from Social Insurance Medical Fees
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suppl-4261-10/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-56
**第一項** 新租税特別措置法第二十六条（第二項第六号に係る部分に限る。）の規定は、平成二十七年一月一日以後に行われる同項に規定する社会保険診療について適用する。
suppl-4261-10/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-56/par-1
The provisions of Article 26 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (vi) of that Article) apply to social insurance medical care prescribed in that paragraph that is provided on or after January 1, 2015.
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### 第五十七条（特定の基金に対する負担金等の必要経費算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Necessary Expenses of Contributions, etc. to Specified Funds
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suppl-4261-10/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-57
**第一項** 個人が施行日前に支出した旧租税特別措置法第二十八条第一項第三号に掲げる掛金については、なお従前の例による。
suppl-4261-10/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-57/par-1
With regard to premiums listed in Article 28, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date, the provisions then in force continue to govern.
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### 第五十八条（債務処理計画に基づく減価償却資産等の損失の必要経費算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Necessary Expenses of Losses on Depreciable Assets, etc. Based on Debt Workout Plans
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suppl-4261-10/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-58
**第一項** 新租税特別措置法第二十八条の二の二の規定は、同条第一項の個人が施行日以後に同項に規定する債務処理計画に基づき債務の免除を受ける場合について適用する。
suppl-4261-10/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-58/par-1
The provisions of Article 28-2-2 of the New Act on Special Measures Concerning Taxation apply in the case where an individual referred to in paragraph (1) of that Article receives a release from debts based on a debt workout plan prescribed in that paragraph on or after the Effective Date.
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### 第五十九条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4261-10/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59
**第一項** 新租税特別措置法第三十一条の二（第二項第九号の二に係る部分に限る。）の規定は、個人が附則第一条第十九号に定める日以後に行う新租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用する。
suppl-4261-10/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-1
The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ix)-2 of that Article) apply to a transfer that falls under the category of a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the New Act on Special Measures Concerning Taxation made by an individual on or after the date specified in Article 1, item (xix) of the Supplementary Provisions.
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**第二項** 新租税特別措置法第三十四条（第二項第四号に係る部分に限る。）の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十四条第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4261-10/art-59/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-2
The provisions of Article 34 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (iv) of that Article) apply to a transfer of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after the Effective Date, and with regard to a transfer of land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第三十四条の二（第二項第十号に係る部分に限る。）の規定は、個人が附則第一条第二十号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4261-10/art-59/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-3
The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (x) of that Article) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation made by an individual on or after the date specified in Article 1, item (xx) of the Supplementary Provisions, and with regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第三十四条の二（第二項第二十二号の二に係る部分に限る。）の規定は、個人が附則第一条第十九号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用する。
suppl-4261-10/art-59/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-4
The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (xxii)-2 of that Article) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation made by an individual on or after the date specified in Article 1, item (xix) of the Supplementary Provisions.
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**第五項** 新租税特別措置法第三十四条の二（第二項第二十五号に係る部分に限る。）の規定は、個人が附則第一条第十八号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4261-10/art-59/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-5
The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (xxv) of that Article) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation made by an individual on or after the date specified in Article 1, item (xviii) of the Supplementary Provisions, and with regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date, the provisions then in force continue to govern.
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**第六項** 新租税特別措置法第三十六条の二の規定は、個人が平成二十六年一月一日以後に行う同条第一項に規定する譲渡資産の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十六条の二第一項に規定する譲渡資産の譲渡については、なお従前の例による。
suppl-4261-10/art-59/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-6
The provisions of Article 36-2 of the New Act on Special Measures Concerning Taxation apply to a transfer of transferred assets prescribed in paragraph (1) of that Article made by an individual on or after January 1, 2014, and with regard to a transfer of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date, the provisions then in force continue to govern.
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**第七項** 新租税特別措置法第三十七条から第三十七条の三まで（新租税特別措置法第三十七条第一項（同項の表に係る部分を除く。）に係る部分に限る。）の規定は、個人が施行日以後に行われる現物分配により同表の各号の下欄に掲げる資産の移転を受ける場合における当該各号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行われた現物分配により旧租税特別措置法第三十七条第一項の表の各号の下欄に掲げる資産の移転を受けた場合における当該各号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4261-10/art-59/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-7
The provisions of Articles 37 through 37-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning the table in that paragraph)) apply to a transfer of assets listed in the left-hand column of each item of that table in the case where an individual receives by transfer the assets listed in the right-hand column of that item through a distribution in kind made on or after the Effective Date, and with regard to a transfer of assets listed in the left-hand column of each item of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an individual received by transfer the assets listed in the right-hand column of that item through a distribution in kind made before the Effective Date, the provisions then in force continue to govern.
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**第八項** 新租税特別措置法第三十七条から第三十七条の四まで（新租税特別措置法第三十七条第一項の表の第一号から第四号まで、第七号、第八号又は第十号に係る部分に限る。）の規定は、個人が施行日以後に同表の第一号から第四号まで、第七号、第八号又は第十号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後にこれらの号の下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が施行日前に旧租税特別措置法第三十七条第一項の表の第一号から第三号まで、第五号、第七号、第八号又は第十号の上欄に掲げる資産の譲渡をした場合及び個人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日前にこれらの号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、第十二項に規定する場合を除き、なお従前の例による。
suppl-4261-10/art-59/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-8
The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (i) through (iv), (vii), (viii) or (x) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer of assets listed in the left-hand column of items (i) through (iv), (vii), (viii) or (x) of that table that an individual makes on or after the Effective Date, in the case where that individual acquires assets listed in the right-hand column of those items on or after the Effective Date, and with regard to transfers in the case where an individual transferred assets listed in the left-hand column of items (i) through (iii), (v), (vii), (viii) or (x) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date and in the case where an individual transfers assets listed in the left-hand column of those items on or after the Effective Date and that individual acquired assets listed in the right-hand column of those items before the Effective Date, the provisions then in force continue to govern, except in the case prescribed in paragraph (12).
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**第九項** 施行日が附則第一条第十八号に定める日前である場合には、施行日から同号に定める日の前日までの間における新租税特別措置法第三十七条から第三十七条の四まで（新租税特別措置法第三十七条第一項の表の第二号及び第七号に係る部分に限る。）の規定の適用については、同表の第二号の下欄中「又は同法第十四条の四第一項に規定する青年等就農計画に係る同項の認定を受けた個人（同号において「認定就農者」という。）の農業」とあるのは「の農業」と、同表の第七号の下欄中「認定農業者又は認定就農者」とあり、及び「認定農業者若しくは認定就農者」とあるのは「認定農業者」とする。
suppl-4261-10/art-59/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-9
If the Effective Date is before the date specified in Article 1, item (xviii) of the Supplementary Provisions, with regard to the application of the provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (vii) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) during the period from the Effective Date to the day preceding the date specified in that item, the phrase "agriculture of … or of an individual who has obtained the certification referred to in Article 14-4, paragraph (1) of that Act for a farming plan for young persons, etc. prescribed in that paragraph (referred to as a 'certified new farmer' in that item)" in the right-hand column of item (ii) of that table is deemed to be replaced with "agriculture of …", and the phrase "certified farmer or certified new farmer", in both places where it appears in the right-hand column of item (vii) of that table, with "certified farmer".
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**第十項** 個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第四号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4261-10/art-59/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-10
With regard to a transfer of assets listed in the left-hand column of item (iv) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date, the provisions then in force continue to govern.
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**第十一項** 新租税特別措置法第三十七条から第三十七条の四まで（新租税特別措置法第三十七条第一項の表の第五号に係る部分に限る。）の規定は、個人が附則第一条第二十号に定める日以後に同表の第五号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用する。
suppl-4261-10/art-59/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-11
The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (v) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer of assets listed in the left-hand column of item (v) of that table that an individual makes on or after the date specified in Article 1, item (xx) of the Supplementary Provisions, in the case where that individual acquires assets listed in the right-hand column of that item on or after that date.
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**第十二項** 施行日前にその施行の認可をされた密集市街地における防災街区の整備の促進に関する法律（平成九年法律第四十九号）による防災街区整備事業に関する都市計画の実施に伴い、個人が施行日以後に旧租税特別措置法第三十七条第一項の表の第八号の下欄に掲げる資産の取得をする場合における同号の上欄に掲げる資産の譲渡については、同条から旧租税特別措置法第三十七条の四まで（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第三十七条第一項及び第四項中「平成二十六年十二月三十一日」とあり、並びに同条第十項中「平成二十五年十二月三十一日」とあるのは「平成二十八年三月三十一日」と、旧租税特別措置法第三十七条の三第二項中「及び第十三条の二の規定」とあるのは「の規定」と、旧租税特別措置法第三十七条の四中「平成二十六年十二月三十一日」とあるのは「平成二十八年三月三十一日」とする。
suppl-4261-10/art-59/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-12
With regard to a transfer of assets listed in the left-hand column of item (viii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an individual acquires, on or after the Effective Date, assets listed in the right-hand column of that item in connection with the implementation of an urban plan concerning a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (Act No. 49 of 1997) whose implementation was authorized before the Effective Date, the provisions of that Article through Article 37-4 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning that item) remain in force. In this case, the phrase "December 31, 2014" in Article 37, paragraphs (1) and (4) of the Former Act on Special Measures Concerning Taxation and the phrase "December 31, 2013" in paragraph (10) of that Article are deemed to be replaced with "March 31, 2016", the phrase "the provisions of … and Article 13-2" in Article 37-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation with "the provisions of …", and the phrase "December 31, 2014" in Article 37-4 of the Former Act on Special Measures Concerning Taxation with "March 31, 2016".
machine translation, not official
**第十三項** 前項の規定の適用がある場合における新租税特別措置法第三十一条の二、第三十一条の三、第三十四条から第三十四条の三まで、第三十五条、第三十五条の二、第三十六条の二、第三十六条の五、第三十七条の五及び第三十七条の九の五の規定の適用については、新租税特別措置法第三十一条の二第四項中「又は第三十七条の九の五」とあるのは「若しくは第三十七条の九の五又は所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第五十九条第十二項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下「旧効力措置法」という。）第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十一条の三第一項中「第三十七条の九の五」とあるのは「第三十七条の九の五の規定若しくは旧効力措置法第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十四条第一項、第三十四条の二第一項及び第三十四条の三第一項中「又は第三十七条の九の五」とあるのは「若しくは第三十七条の九の五又は旧効力措置法第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十五条第一項中「第三十七条の九の五」とあるのは「第三十七条の九の五の規定若しくは旧効力措置法第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十五条の二第一項中「又は第三十七条の九の四」とあるのは「若しくは第三十七条の九の四又は旧効力措置法第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十六条の二第一項中「又は第三十七条の九の五」とあるのは「若しくは第三十七条の九の五又は旧効力措置法第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十七条の五第一項中「若しくは第三十七条」とあるのは「若しくは第三十七条若しくは旧効力措置法第三十七条」と、新租税特別措置法第三十七条の九の五第一項中「第三十七条の七」とあるのは「第三十七条の七並びに旧効力措置法第三十七条」と、「同法」とあるのは「所得税法」とする。
suppl-4261-10/art-59/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-13
With regard to the application of the provisions of Article 31-2, Article 31-3, Articles 34 through 34-3, Article 35, Article 35-2, Article 36-2, Article 36-5, Article 37-5 and Article 37-9-5 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "or Article 37-9-5" in Article 31-2, paragraph (4) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Article 37-9-5, or Article 37 or Article 37-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 59, paragraph (12) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force')", the phrase "Article 37-9-5" in Article 31-3, paragraph (1) of the New Act on Special Measures Concerning Taxation with "the provisions of Article 37-9-5 or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "or Article 37-9-5" in Article 34, paragraph (1), Article 34-2, paragraph (1) and Article 34-3, paragraph (1) of the New Act on Special Measures Concerning Taxation with "or Article 37-9-5, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "Article 37-9-5" in Article 35, paragraph (1) of the New Act on Special Measures Concerning Taxation with "the provisions of Article 37-9-5 or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "or Article 37-9-4" in Article 35-2, paragraph (1) of the New Act on Special Measures Concerning Taxation with "or Article 37-9-4, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "or Article 37-9-5" in Article 36-2, paragraph (1) of the New Act on Special Measures Concerning Taxation with "or Article 37-9-5, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "or Article 37" in Article 37-5, paragraph (1) of the New Act on Special Measures Concerning Taxation with "or Article 37 or Article 37 of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "Article 37-7" in Article 37-9-5, paragraph (1) of the New Act on Special Measures Concerning Taxation with "Article 37-7 and Article 37 of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "that Act" with "the Income Tax Act".
machine translation, not official
### 第六十条（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account
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suppl-4261-10/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-60
**第一項** 施行日から平成二十八年三月三十一日までの間における新租税特別措置法第三十七条の十一の四第五項の規定の適用については、同項中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。
suppl-4261-10/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-60/par-1
With regard to the application of the provisions of Article 37-11-4, paragraph (5) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "a permanent establishment" in that paragraph is deemed to be replaced with "a permanent establishment in Japan".
machine translation, not official
### 第六十一条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置等） — Transitional Measures, etc. Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account
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suppl-4261-10/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61
**第一項** 新租税特別措置法第三十七条の十四第五項及び第十四項から第二十二項までの規定は、平成二十七年一月一日以後に提出する同条第十四項に規定する金融商品取引業者等変更届出書又は同条第十七項に規定する非課税口座廃止届出書について適用する。
suppl-4261-10/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61/par-1
The provisions of Article 37-14, paragraph (5) and paragraphs (14) through (22) of the New Act on Special Measures Concerning Taxation apply to a written notification of change of financial instruments business operator, etc. prescribed in paragraph (14) of that Article or a written notification of closure of a tax-exempt account prescribed in paragraph (17) of that Article that is submitted on or after January 1, 2015.
machine translation, not official
**第二項** 平成二十七年一月一日から平成二十八年三月三十一日までの間における新租税特別措置法第三十七条の十四第五項第四号及び第五号、第十四項、第十六項、第十七項並びに第十九項から第二十二項までの規定の適用については、これらの規定中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。
suppl-4261-10/art-61/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61/par-2
With regard to the application of the provisions of Article 37-14, paragraph (5), items (iv) and (v), paragraph (14), paragraph (16), paragraph (17) and paragraphs (19) through (22) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2015 to March 31, 2016, the phrase "a permanent establishment" in those provisions is deemed to be replaced with "a permanent establishment in Japan".
machine translation, not official
**第三項** 新租税特別措置法第三十七条の十四第二十三項の規定は、平成二十七年一月一日以後に提供する同項に規定する提供事項について適用する。
suppl-4261-10/art-61/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61/par-3
The provisions of Article 37-14, paragraph (23) of the New Act on Special Measures Concerning Taxation apply to matters to be provided prescribed in that paragraph that are provided on or after January 1, 2015.
machine translation, not official
**第四項** 旧租税特別措置法第三十七条の十四第五項第一号に規定する金融商品取引業者等の営業所の長が、施行日から平成二十六年十二月三十一日までの間に同条第九項又は第十三項に規定する所轄税務署長（以下この項において「所轄税務署長」という。）に対しこれらの規定により提供すべきこととされている事項（以下この項において「提供事項」という。）の提供をする場合において、政令で定めるところにより所轄税務署長の承認を受けたときは、当該金融商品取引業者等の営業所の長は、これらの規定にかかわらず、同条第九項各号に掲げる方法のいずれかの方法により、当該提供事項を財務省令で定める税務署長に提供することができる。この場合において、当該金融商品取引業者等の営業所の長は、当該提供事項を所轄税務署長に提供したものとみなして、旧租税特別措置法第九条の八及び第三十七条の十四の規定を適用する。
suppl-4261-10/art-61/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61/par-4
If the head of a business office of a financial instruments business operator, etc. prescribed in Article 37-14, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation provides, during the period from the Effective Date to December 31, 2014, the matters required to be provided pursuant to the provisions of paragraph (9) or (13) of that Article (referred to as "matters to be provided" in this paragraph) to the competent district director prescribed in those provisions (referred to as the "competent district director" in this paragraph) and has obtained the approval of the competent district director as specified by Cabinet Order, the head of the business office of that financial instruments business operator, etc. may, notwithstanding those provisions, provide those matters to be provided to the district director specified by Order of the Ministry of Finance by any of the methods listed in the items of paragraph (9) of that Article. In this case, the head of the business office of that financial instruments business operator, etc. is deemed to have provided those matters to be provided to the competent district director, and the provisions of Article 9-8 and Article 37-14 of the Former Act on Special Measures Concerning Taxation apply.
machine translation, not official
**第五項** 前項に規定する金融商品取引業者等の営業所の長が同項の規定による承認を受けた場合には、当該承認を平成二十七年一月一日に受けた新租税特別措置法第三十七条の十四第二十三項に規定する所轄税務署長の承認とみなして、同項の規定を適用する。
suppl-4261-10/art-61/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61/par-5
If the head of a business office of a financial instruments business operator, etc. prescribed in the preceding paragraph has obtained the approval under the provisions of that paragraph, that approval is deemed to be the approval of the competent district director prescribed in Article 37-14, paragraph (23) of the New Act on Special Measures Concerning Taxation obtained on January 1, 2015, and the provisions of that paragraph apply.
machine translation, not official
**第六項** 平成二十七年一月一日前に非課税口座を廃止した旧租税特別措置法第三十七条の十四第五項第一号の居住者又は国内に恒久的施設を有する非居住者に係る新租税特別措置法第三十七条の十四第十九項から第二十二項までの規定の適用に関し必要な事項は、政令で定める。
suppl-4261-10/art-61/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61/par-6
Necessary matters concerning the application of the provisions of Article 37-14, paragraphs (19) through (22) of the New Act on Special Measures Concerning Taxation to a resident or a nonresident with a permanent establishment in Japan referred to in Article 37-14, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation who closed a tax-exempt account before January 1, 2015 are specified by Cabinet Order.
machine translation, not official
### 第六十二条（合併等により外国親法人株式の交付を受ける場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Event of Receiving Shares of a Foreign Parent Corporation Due to a Merger, etc.
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suppl-4261-10/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-62
**第一項** 新租税特別措置法第三十七条の十四の三の規定は、非居住者が平成二十九年一月一日以後に同条第一項に規定する外国合併親法人株式、同条第二項に規定する外国分割承継親法人株式又は同条第三項に規定する外国株式交換完全支配親法人株式の交付を受ける場合について適用する。
suppl-4261-10/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-62/par-1
The provisions of Article 37-14-3 of the New Act on Special Measures Concerning Taxation apply in the case where a nonresident receives, on or after January 1, 2017, shares of a foreign parent corporation of a merging corporation prescribed in paragraph (1) of that Article, shares of a foreign parent corporation of a successor corporation in a company split prescribed in paragraph (2) of that Article, or shares of a foreign corporation fully controlling the parent in a share exchange prescribed in paragraph (3) of that Article.
machine translation, not official
**第二項** 非居住者が平成二十八年十二月三十一日以前に旧租税特別措置法第三十七条の十四の三第一項に規定する外国合併親法人株式、同条第二項に規定する外国分割承継親法人株式又は同条第三項に規定する外国株式交換完全支配親法人株式の交付を受ける場合については、同条の規定は、なおその効力を有する。この場合において、同条第七項中「所得税法」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）第一条の規定による改正前の所得税法」と、「第一項中「除く。）」とあるのは「除き、当該非居住者の同法第百六十四条第一項第四号イ」とあるのは「第一項中「除く。）」とあるのは「除き、当該非居住者の所得税法等の一部を改正する法律（平成二十六年法律第十号）第一条の規定による改正前の所得税法（次項において「旧所得税法」という。）第百六十四条第一項第四号イ」と、「第二項中「除く。）」とあるのは「除き、当該非居住者の同法第百六十四条第一項第四号イ」とあるのは「第二項中「除く。）」とあるのは「除き、当該非居住者の旧所得税法第百六十四条第一項第四号イ」とする。
suppl-4261-10/art-62/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-62/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-62/par-2
In the case where a nonresident receives, on or before December 31, 2016, shares of a foreign parent corporation of a merging corporation prescribed in Article 37-14-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, shares of a foreign parent corporation of a successor corporation in a company split prescribed in paragraph (2) of that Article, or shares of a foreign corporation fully controlling the parent in a share exchange prescribed in paragraph (3) of that Article, the provisions of that Article remain in force. In this case, in paragraph (7) of that Article, the phrase "Income Tax Act" is deemed to be replaced with "Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014)"; the phrase "the phrase 'excluding)' in paragraph (1) is deemed to be replaced with 'excluding; and of that nonresident, Article 164, paragraph (1), item (iv), (a) of that Act'" is deemed to be replaced with "the phrase 'excluding)' in paragraph (1) is deemed to be replaced with 'excluding; and of that nonresident, Article 164, paragraph (1), item (iv), (a) of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to as the "Former Income Tax Act" in the following paragraph)'"; and the phrase "the phrase 'excluding)' in paragraph (2) is deemed to be replaced with 'excluding; and of that nonresident, Article 164, paragraph (1), item (iv), (a) of that Act'" is deemed to be replaced with "the phrase 'excluding)' in paragraph (2) is deemed to be replaced with 'excluding; and of that nonresident, Article 164, paragraph (1), item (iv), (a) of the Former Income Tax Act'".
machine translation, not official
### 第六十三条（相続財産に係る譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains Pertaining to Inherited Property
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suppl-4261-10/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-63
**第一項** 新租税特別措置法第三十九条の規定は、個人が平成二十七年一月一日以後に開始する相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この項及び附則第百二十八条において同じ。）による新租税特別措置法第三十九条第一項に規定する財産の取得をする場合における同項に規定する資産の譲渡について適用し、個人が同日前に開始した相続又は遺贈による旧租税特別措置法第三十九条第一項に規定する財産の取得をした場合における同項に規定する資産の譲渡については、なお従前の例による。
suppl-4261-10/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-63/par-1
The provisions of Article 39 of the New Act on Special Measures Concerning Taxation apply to the transfer of assets prescribed in paragraph (1) of that Article in the case where an individual acquires property prescribed in that paragraph through an inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph and in Article 128 of the Supplementary Provisions) that commences on or after January 1, 2015, and the provisions then in force continue to govern the transfer of assets prescribed in Article 39, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an individual acquired property prescribed in that paragraph through an inheritance or bequest that commenced before that date.
machine translation, not official
**第二項** 平成二十七年一月一日から平成二十八年十二月三十一日までの間における新租税特別措置法第三十九条第一項の規定の適用については、同項中「第三十一条第一項」とあるのは、「第三十三条第三項第一号」とする。
suppl-4261-10/art-63/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-63/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-63/par-2
With regard to the application of the provisions of Article 39, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2015 to December 31, 2016, the phrase "Article 31, paragraph (1)" in that paragraph is deemed to be replaced with "Article 33, paragraph (3), item (i)".
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### 第六十四条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.
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suppl-4261-10/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-64
**第一項** 新租税特別措置法第四十条第十一項から第十三項までの規定は、同条第十一項に規定する公益合併法人並びに同条第十二項に規定する引継法人、受贈公益法人等及び譲受法人が施行日以後に同条第十一項（同条第十二項において準用する場合を含む。）に規定する書類を提出する場合について適用する。
suppl-4261-10/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-64/par-1
The provisions of Article 40, paragraphs (11) through (13) of the New Act on Special Measures Concerning Taxation apply in the case where a public interest merger corporation prescribed in paragraph (11) of that Article, or a successor corporation, a recipient public interest corporation, etc. or a transferee corporation prescribed in paragraph (12) of that Article, submits, on or after the Effective Date, the document prescribed in paragraph (11) of that Article (including as applied mutatis mutandis pursuant to paragraph (12) of that Article).
machine translation, not official
**第二項** 新租税特別措置法第四十条第十六項及び第十七項の規定は、同条第十六項に規定する公益法人等が施行日以後に同項の規定により確認を求める場合について適用する。
suppl-4261-10/art-64/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-64/par-2
The provisions of Article 40, paragraphs (16) and (17) of the New Act on Special Measures Concerning Taxation apply in the case where a public interest corporation, etc. prescribed in paragraph (16) of that Article requests confirmation pursuant to the provisions of that paragraph on or after the Effective Date.
machine translation, not official
### 第六十五条（国等に対して重要文化財等を譲渡した場合の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains Where Important Cultural Properties, etc. Are Transferred to the State, etc.
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suppl-4261-10/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-65
**第一項** 新租税特別措置法第四十条の二の規定は、個人が施行日以後に行う同条第一項に規定する資産又は同条第二項に規定する重要有形民俗文化財の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第四十条の二第一項に規定する資産又は同条第二項に規定する重要有形民俗文化財の譲渡については、なお従前の例による。
suppl-4261-10/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-65/par-1
The provisions of Article 40-2 of the New Act on Special Measures Concerning Taxation apply to transfers, made by an individual on or after the Effective Date, of assets prescribed in paragraph (1) of that Article or Important Tangible Folk Cultural Properties prescribed in paragraph (2) of that Article, and the provisions then in force continue to govern transfers, made by an individual before the Effective Date, of assets prescribed in Article 40-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or Important Tangible Folk Cultural Properties prescribed in paragraph (2) of that Article.
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### 第六十六条（非居住者の内部取引に係る課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation, etc. on Internal Dealings of Nonresidents
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suppl-4261-10/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-66
**第一項** 新租税特別措置法第四十条の三の三の規定は、非居住者の平成二十九年分以後の所得税について適用する。
suppl-4261-10/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-66/par-1
The provisions of Article 40-3-3 of the New Act on Special Measures Concerning Taxation apply to income tax of nonresidents for 2017 and subsequent years.
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**第二項** 新租税特別措置法第四十条の三の四の規定は、非居住者の平成二十九年分以後の所得税につき申請される同条第一項の規定による納税の猶予について適用する。
suppl-4261-10/art-66/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-66/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-66/par-2
The provisions of Article 40-3-4 of the New Act on Special Measures Concerning Taxation apply to a grace period for tax payment under paragraph (1) of that Article that is applied for with respect to income tax of nonresidents for 2017 and subsequent years.
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### 第六十七条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit in the Case of Having Housing Loans, etc.
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suppl-4261-10/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-67
**第一項** 新租税特別措置法第四十一条第二十四項の規定は、居住者が施行日以後に同項に規定する要耐震改修住宅の同条第一項に規定する取得をする場合について適用する。
suppl-4261-10/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-67/par-1
The provisions of Article 41, paragraph (24) of the New Act on Special Measures Concerning Taxation apply in the case where a resident makes an acquisition prescribed in paragraph (1) of that Article of a house requiring seismic retrofitting prescribed in paragraph (24) of that Article on or after the Effective Date.
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### 第六十八条（定期積金の給付補塡金等の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Compensation for Periodic Deposits, etc.
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suppl-4261-10/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-68
**第一項** 新租税特別措置法第四十一条の十第二項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する給付補塡金等について適用する。
suppl-4261-10/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-68/par-1
The provisions of Article 41-10, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to compensation for periodic deposits, etc. prescribed in that paragraph that is received on or after January 1, 2017 by a nonresident who has a permanent establishment referred to in that paragraph.
machine translation, not official
**第二項** 旧租税特別措置法第四十一条の十第二項の非居住者が平成二十八年十二月三十一日以前に支払を受ける同項に規定する給付補てん金等については、同項の規定は、なおその効力を有する。この場合において、同項中「所得税法」とあるのは、「所得税法等の一部を改正する法律（平成二十六年法律第十号）第一条の規定による改正前の所得税法」とする。
suppl-4261-10/art-68/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-68/par-2
With regard to compensation for periodic deposits, etc. prescribed in Article 41-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation that is received on or before December 31, 2016 by a nonresident referred to in that paragraph, the provisions of that paragraph remain in force. In this case, the phrase "Income Tax Act" in that paragraph is deemed to be replaced with "Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014)".
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### 第六十九条（割引債の差益金額に係る源泉徴収等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds
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suppl-4261-10/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-69
**第一項** 新租税特別措置法第四十一条の十二の二第六項第三号イの規定は、外国法人により平成二十八年四月一日以後に開始する事業年度において発行される同号イに掲げる割引債について適用し、外国法人により同日前に開始した事業年度において発行された旧租税特別措置法第四十一条の十二の二第六項第三号イに掲げる割引債については、なお従前の例による。
suppl-4261-10/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-69/par-1
The provisions of Article 41-12-2, paragraph (6), item (iii), (a) of the New Act on Special Measures Concerning Taxation apply to discount bonds listed in (a) of that item that are issued by a foreign corporation in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern discount bonds listed in Article 41-12-2, paragraph (6), item (iii), (a) of the Former Act on Special Measures Concerning Taxation that were issued by a foreign corporation in a business year that began before that date.
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### 第七十条（振替国債等の償還差益の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption of Book-Entry Government Bonds, etc.
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suppl-4261-10/art-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-70
**第一項** 新租税特別措置法第四十一条の十三第五項の規定は、同条第一項から第三項までに規定する償還差益又は同条第四項に規定する損失の額のうち、平成二十九年一月一日以後に同条第五項の恒久的施設を有する非居住者が支払を受けるもの又は同項の恒久的施設を有する非居住者につき生ずるものについて適用する。
suppl-4261-10/art-70/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-70/par-1
The provisions of Article 41-13, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to such profit from redemption prescribed in paragraphs (1) through (3) of that Article or amount of loss prescribed in paragraph (4) of that Article as, on or after January 1, 2017, is received by a nonresident who has a permanent establishment referred to in paragraph (5) of that Article or arises for a nonresident who has a permanent establishment referred to in that paragraph.
machine translation, not official
**第二項** 旧租税特別措置法第四十一条の十三第一項から第三項までに規定する償還差益又は同条第四項に規定する損失の額のうち、平成二十八年十二月三十一日以前に同条第五項の国内に恒久的施設を有する非居住者が支払を受けるもの又は同項の国内に恒久的施設を有する非居住者につき生ずるものについては、同項の規定は、なおその効力を有する。
suppl-4261-10/art-70/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-70/par-2
With regard to such profit from redemption prescribed in Article 41-13, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation or amount of loss prescribed in paragraph (4) of that Article as, on or before December 31, 2016, is received by a nonresident who has a permanent establishment in Japan referred to in paragraph (5) of that Article or arises for a nonresident who has a permanent establishment in Japan referred to in that paragraph, the provisions of that paragraph remain in force.
machine translation, not official
### 第七十一条（割引債の償還差益等に係る国内源泉所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Domestic Source Income Pertaining to Profit from Redemption, etc. of Discount Bonds
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suppl-4261-10/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-71
**第一項** 新租税特別措置法第四十一条の十三の二第一項の規定は、外国法人が平成二十八年四月一日以後に開始する事業年度において発行する同項に規定する割引債の同項に規定する償還差益について適用し、外国法人が同日前に開始した事業年度において発行した旧租税特別措置法第四十一条の十三の二第一項に規定する割引債の同項に規定する償還差益については、なお従前の例による。
suppl-4261-10/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-71/par-1
The provisions of Article 41-13-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph of discount bonds prescribed in that paragraph that a foreign corporation issues in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern profit from redemption prescribed in Article 41-13-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of discount bonds prescribed in that paragraph that a foreign corporation issued in a business year that began before that date.
machine translation, not official
### 第七十二条（振替割引債の差益金額等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on the Amount of Gain, etc. from Book-Entry Discount Bonds
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suppl-4261-10/art-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-72
**第一項** 新租税特別措置法第四十一条の十三の三第五項の規定は、同条第二項に規定する償還差益又は同条第三項に規定する損失の額のうち、平成二十九年一月一日以後に同条第五項の恒久的施設を有する非居住者が支払を受けるもの又は同項の恒久的施設を有する非居住者につき生ずるものについて適用する。
suppl-4261-10/art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-72/par-1
The provisions of Article 41-13-3, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to such profit from redemption prescribed in paragraph (2) of that Article or amount of loss prescribed in paragraph (3) of that Article as, on or after January 1, 2017, is received by a nonresident who has a permanent establishment referred to in paragraph (5) of that Article or arises for a nonresident who has a permanent establishment referred to in that paragraph.
machine translation, not official
**第二項** 旧租税特別措置法第四十一条の十三の三第二項に規定する償還差益又は同条第三項に規定する損失の額のうち、平成二十八年十二月三十一日以前に同条第五項の国内に恒久的施設を有する非居住者が支払を受けるもの又は同項の国内に恒久的施設を有する非居住者につき生ずるものについては、同項の規定は、なおその効力を有する。
suppl-4261-10/art-72/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-72/par-2
With regard to such profit from redemption prescribed in Article 41-13-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation or amount of loss prescribed in paragraph (3) of that Article as, on or before December 31, 2016, is received by a nonresident who has a permanent establishment in Japan referred to in paragraph (5) of that Article or arises for a nonresident who has a permanent establishment in Japan referred to in that paragraph, the provisions of that paragraph remain in force.
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### 第七十三条（国外所得金額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
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suppl-4261-10/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-73
**第一項** 新租税特別措置法第四十一条の十九の五の規定は、居住者の平成二十九年分以後の同条第一項に規定する国外所得金額の計算について適用する。
suppl-4261-10/art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-73/par-1
The provisions of Article 41-19-5 of the New Act on Special Measures Concerning Taxation apply to the calculation of the amount of foreign-source income prescribed in paragraph (1) of that Article of a resident for 2017 and subsequent years.
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### 第七十四条（外国組合員に対する課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners
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suppl-4261-10/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-74
**第一項** 新租税特別措置法第四十一条の二十一第一項の規定は、同項の非居住者が平成二十九年以後の各年において有する新所得税法第百六十一条第一項に規定する国内源泉所得又は新租税特別措置法第四十一条の二十一第一項の外国法人が平成二十八年四月一日以後に支払を受けるべき新所得税法第百六十一条第一項第四号から第十一号まで若しくは第十三号から第十六号までに掲げる国内源泉所得について適用する。
suppl-4261-10/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-74/par-1
The provisions of Article 41-21, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in Article 161, paragraph (1) of the New Income Tax Act that a nonresident referred to in that paragraph has in each year from 2017 onward, or to domestic source income listed in Article 161, paragraph (1), items (iv) through (xi) or items (xiii) through (xvi) of the New Income Tax Act that a foreign corporation referred to in Article 41-21, paragraph (1) of the New Act on Special Measures Concerning Taxation is to receive on or after April 1, 2016.
machine translation, not official
**第二項** 平成二十八年以前の各年において旧所得税法第百六十一条に規定する国内源泉所得を有する旧租税特別措置法第四十一条の二十一第一項の国内に恒久的施設を有する非居住者の平成二十八年分以前の所得税については、同条の規定は、なおその効力を有する。この場合において、同項中「ものは、所得税法」とあるのは「ものは、所得税法等の一部を改正する法律（平成二十六年法律第十号）第一条の規定による改正前の所得税法（以下この条において「旧所得税法」という。）」と、「所得税法その他」とあるのは「旧所得税法その他」と、同項第五号中「所得税法」とあるのは「旧所得税法」と、同条第三項、第七項及び第九項中「所得税法」とあり、及び「同法」とあるのは「旧所得税法」とする。
suppl-4261-10/art-74/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-74/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-74/par-2
With regard to income tax for 2016 and earlier years of a nonresident who has a permanent establishment in Japan referred to in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation and who has domestic source income prescribed in Article 161 of the Former Income Tax Act in any year up to and including 2016, the provisions of that Article remain in force. In this case, in paragraph (1) of that Article, the phrase "those, the Income Tax Act" is deemed to be replaced with "those, the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the 'Former Income Tax Act' in this Article)", and the phrase "the Income Tax Act and other" is deemed to be replaced with "the Former Income Tax Act and other"; in item (v) of that paragraph, the phrase "Income Tax Act" is deemed to be replaced with "Former Income Tax Act"; and in paragraphs (3), (7) and (9) of that Article, the phrases "Income Tax Act" and "that Act" are deemed to be replaced with "Former Income Tax Act".
machine translation, not official
**第三項** 旧租税特別措置法第四十一条の二十一第一項の外国法人が平成二十八年四月一日前に支払を受けるべき旧所得税法第百六十一条第一号の二から第七号まで又は第九号から第十二号までに掲げる国内源泉所得については、なお従前の例による。
suppl-4261-10/art-74/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-74/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-74/par-3
The provisions then in force continue to govern domestic source income listed in Article 161, items (i)-2 through (vii) or items (ix) through (xii) of the Former Income Tax Act that a foreign corporation referred to in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation is to receive before April 1, 2016.
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### 第七十四条の二（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest on Margin for Over-the-Counter Derivatives Transactions of Foreign Financial Institutions, etc.
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suppl-4261-10/art-74-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-74-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-74-2
**第一項** 新租税特別措置法第四十二条第三項の規定は、同項の恒久的施設を有する外国法人が平成二十八年四月一日以後に支払を受ける同条第一項に規定する利子について適用し、旧租税特別措置法第四十二条第三項の国内に恒久的施設を有する外国法人が同日前に支払を受けた同条第一項に規定する利子については、なお従前の例による。
suppl-4261-10/art-74-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-74-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-74-2/par-1
The provisions of Article 42, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to interest prescribed in paragraph (1) of that Article that is received on or after April 1, 2016 by a foreign corporation that has a permanent establishment referred to in paragraph (3) of that Article, and the provisions then in force continue to govern interest prescribed in paragraph (1) of that Article that was received before that date by a foreign corporation that has a permanent establishment in Japan referred to in Article 42, paragraph (3) of the Former Act on Special Measures Concerning Taxation.
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### 第七十五条（外国金融機関等の債券現先取引等に係る利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Bond Transactions with Repurchase/Resale Agreements, etc. of Foreign Financial Institutions, etc.
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suppl-4261-10/art-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-75
**第一項** 新租税特別措置法第四十二条の二第三項の規定は、同項の恒久的施設を有する外国法人が平成二十八年四月一日以後に支払を受ける同条第一項に規定する特定利子について適用し、旧租税特別措置法第四十二条の二第三項の国内に恒久的施設を有する外国法人が同日前に支払を受けた同条第一項に規定する特定利子については、なお従前の例による。
suppl-4261-10/art-75/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-75/par-1
The provisions of Article 42-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to specified interest prescribed in paragraph (1) of that Article that is received on or after April 1, 2016 by a foreign corporation that has a permanent establishment referred to in paragraph (3) of that Article, and the provisions then in force continue to govern specified interest prescribed in paragraph (1) of that Article that was received before that date by a foreign corporation that has a permanent establishment in Japan referred to in Article 42-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation.
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### 第七十六条（支払調書等の提出の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents
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suppl-4261-10/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-76
**第一項** 新租税特別措置法第四十二条の二の二第三項の規定は、施行日以後に提供する同条第一項に規定する調書等の同項に規定する記載事項について適用する。
suppl-4261-10/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-76/par-1
The provisions of Article 42-2-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the matters to be stated prescribed in paragraph (1) of that Article in reports, etc. prescribed in that paragraph that are provided on or after the Effective Date.
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**第二項** 施行日から平成二十六年十二月三十一日までの間における新租税特別措置法第四十二条の二の二第三項の規定の適用については、同項中「第三十七条の十四第二十五項」とあるのは、「第三十七条の十四第十五項」とする。
suppl-4261-10/art-76/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-76/par-2
With regard to the application of the provisions of Article 42-2-2, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2014, the phrase "Article 37-14, paragraph (25)" in that paragraph is deemed to be replaced with "Article 37-14, paragraph (15)".
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### 第七十七条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4261-10/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-77
**第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4261-10/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-77/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter) beginning on or after the Effective Date, and to corporation tax for consolidated business years, beginning on or after the Effective Date, of a consolidated parent corporation or of a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years, which began before the Effective Date, of a consolidated parent corporation or of a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest.
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### 第七十八条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
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suppl-4261-10/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-78
**第一項** 法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項第一号ハに掲げる減価償却資産については、なお従前の例による。
suppl-4261-10/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-78/par-1
The provisions then in force continue to govern depreciable assets listed in Article 42-5, paragraph (1), item (i), (c) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第七十九条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
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suppl-4261-10/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-79
**第一項** 新租税特別措置法第四十二条の六（特定生産性向上設備等（同条第二項から第四項まで、第八項及び第十項に規定する特定生産性向上設備等をいう。以下この項において同じ。）に係る部分に限る。）の規定は、産業競争力強化法（平成二十五年法律第九十八号）の施行の日以後に、特定生産性向上設備等の取得若しくは製作をし、又は特定生産性向上設備等の移転を受ける法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4261-10/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-79/par-1
The provisions of Article 42-6 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to specified productivity-improving equipment, etc. (meaning specified productivity-improving equipment, etc. prescribed in paragraphs (2) through (4), (8) and (10) of that Article; the same applies hereinafter in this paragraph)) apply to corporation tax for business years ending on or after the Effective Date of a corporation that, on or after the date on which the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) comes into effect, acquires or manufactures specified productivity-improving equipment, etc. or receives a transfer of specified productivity-improving equipment, etc.
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**第二項** 施行日から平成二十八年三月三十一日までの間における新租税特別措置法第三章第一節の二から第八節までの規定の適用については、新租税特別措置法第四十二条の六第五項中「第七十二条第一項第一号又は第百四十四条の四第一項第一号若しくは第二号若しくは第二項第一号」とあるのは「第七十二条第一項第一号」と、「同法第七十二条第一項又は第百四十四条の四第一項若しくは第二項」とあるのは「同項」とする。
suppl-4261-10/art-79/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-79/par-2
With regard to the application of the provisions of Chapter III, Sections 1-2 through 8 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "Article 72, paragraph (1), item (i) or Article 144-4, paragraph (1), item (i) or (ii) or paragraph (2), item (i)" in Article 42-6, paragraph (5) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 72, paragraph (1), item (i)", and the phrase "Article 72, paragraph (1) or Article 144-4, paragraph (1) or (2) of that Act" is deemed to be replaced with "that paragraph".
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### 第八十条（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa
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suppl-4261-10/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-80
**第一項** 新租税特別措置法第四十二条の九（第一項の表の第二号から第五号までに係る部分に限る。）の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する工業用機械等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の九第一項に規定する工業用機械等については、なお従前の例による。
suppl-4261-10/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-80/par-1
The provisions of Article 42-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) through (v) of the table in paragraph (1)) apply to industrial machinery, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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**第二項** 旧租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第二十八条第五項の規定による同条第一項に規定する情報通信産業振興計画の提出があった場合には、その提出があった日の前日）までの間は、新租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区とみなして、同条（同号に係る部分に限る。）の規定を適用する。
suppl-4261-10/art-80/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-80/par-2
The districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an information and communications industry promotion plan prescribed in Article 28, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of that Article (limited to the part pertaining to that item) apply.
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**第三項** 旧租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日）までの間は、新租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区とみなして、同条（同号に係る部分に限る。）の規定を適用する。
suppl-4261-10/art-80/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-80/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-80/par-3
The districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of that Article (limited to the part pertaining to that item) apply.
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### 第八十一条（国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation, etc. or the Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone
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suppl-4261-10/art-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-81
**第一項** 新租税特別措置法第四十二条の十の規定は、法人が附則第一条第十七号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第四十二条の十第一項に規定する特定機械装置等について適用する。
suppl-4261-10/art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-81/par-1
The provisions of Article 42-10 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions.
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**第二項** 附則第一条第十七号に定める日から平成二十七年三月三十一日までの間における新租税特別措置法第四十二条の十第二項及び第十二項の規定の適用については、同条第二項中「第七十条の二まで、第百四十四条及び第百四十四条の二」とあるのは「第七十条の二まで」と、同条第十二項中「及び第三編第二章」とあるのは「（同法第七十二条及び第七十四条を同法第百四十五条第一項において準用する場合を含む。）」と、「と、同法第百四十四条中「と、」とあるのは「と、「法人税の額」とあるのは「法人税の額（租税特別措置法第四十二条の十第三項（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額）」と、」と、同法第百四十四条の二第一項中「対する法人税の額」とあるのは「対する法人税の額（租税特別措置法第四十二条の十第三項（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額。次項及び第三項において同じ。）」と、同法第百四十四条の四第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十第三項（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十第三項」と、同法第百四十四条の六第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十第三項（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十第三項」とする」とあるのは「とする」とする。
suppl-4261-10/art-81/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-81/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-81/par-2
With regard to the application of the provisions of Article 42-10, paragraphs (2) and (12) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvii) of the Supplementary Provisions to March 31, 2015, the phrase "through Article 70-2, Article 144 and Article 144-2" in paragraph (2) of that Article is deemed to be replaced with "through Article 70-2"; in paragraph (12) of that Article, the phrase "and Part III, Chapter II" is deemed to be replaced with "(including as Articles 72 and 74 of that Act are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)"; and the phrase "; in Article 144 of that Act, the phrase ',' is deemed to be replaced with ', the phrase "amount of corporation tax" is deemed to be replaced with "amount of corporation tax (if there is any amount to be deducted pursuant to the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount)",'; in Article 144-2, paragraph (1) of that Act, the phrase 'amount of corporation tax on' is deemed to be replaced with 'amount of corporation tax on (if there is any amount to be deducted pursuant to the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount; the same applies in the following paragraph and paragraph (3) of that Article)'; in Article 144-4, paragraph (1), item (iii) of that Act, the phrase 'the provisions of' is deemed to be replaced with 'and the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation'; in item (iv) of that paragraph and paragraph (2), item (ii) of that Article, the phrase 'the preceding Section' is deemed to be replaced with 'the preceding Section and Article 42-10, paragraph (3) of the Act on Special Measures Concerning Taxation'; in Article 144-6, paragraph (1), item (iii) of that Act, the phrase 'the provisions of' is deemed to be replaced with 'and the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation'; and in item (iv) of that paragraph and paragraph (2), item (ii) of that Article, the phrase 'the preceding Section' is deemed to be replaced with 'the preceding Section and Article 42-10, paragraph (3) of the Act on Special Measures Concerning Taxation'" is deemed to be omitted.
machine translation, not official
**第三項** 附則第一条第十七号に定める日から同条第十二号に定める日の前日までの間における新租税特別措置法第四十二条の十第十三項の規定の適用については、同項中「法人税法及び地方法人税法」とあるのは「法人税法」と、「、法人税法」とあるのは「、同法」と、「同法及び地方法人税法」とあるのは「同法」とする。
suppl-4261-10/art-81/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-81/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-81/par-3
With regard to the application of the provisions of Article 42-10, paragraph (13) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvii) of the Supplementary Provisions to the day before the date specified in item (xii) of that Article, the phrase "Corporation Tax Act and the Local Corporation Tax Act" in that paragraph is deemed to be replaced with "Corporation Tax Act", the phrase ", the Corporation Tax Act" is deemed to be replaced with ", that Act", and the phrase "that Act and the Local Corporation Tax Act" is deemed to be replaced with "that Act".
machine translation, not official
### 第八十二条（雇用者給与等支給額が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Salaries, etc. Paid to Employees Has Increased
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suppl-4261-10/art-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-82
**第一項** 新租税特別措置法第四十二条の十二の四の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4261-10/art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-82/par-1
The provisions of Article 42-12-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
machine translation, not official
**第二項** 法人の平成二十五年四月一日以後に開始し、かつ、施行日前に終了した事業年度（旧租税特別措置法第四十二条の十二の四第一項に規定する各事業年度に該当する事業年度に限り、同項の規定の適用がある事業年度及び第十三条の規定による改正前の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「旧震災特例法」という。）第十七条の三から第十七条の三の三までの規定の適用を受けた事業年度を除く。以下この項において「経過年度」という。）が対象経過年度（経過年度を新租税特別措置法第四十二条の十二の四第二項第三号に規定する適用年度とみなして同条の規定を適用したならば同条第一項本文に規定するときに該当することとなるときにおける当該経過年度をいう。）である場合には、当該法人の施行日以後最初に終了する事業年度分の法人税に係る同項の規定の適用については、同項中「相当する金額（」とあるのは「相当する金額と経過年度控除限度額（所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第八十二条第二項に規定する対象経過年度である各経過年度（同項に規定する経過年度をいう。以下この項において同じ。）に係る経過雇用者給与等支給増加額（当該各経過年度を次項第三号に規定する適用年度とみなした場合の雇用者給与等支給増加額をいう。）の合計額の百分の十に相当する金額をいう。）との合計額（」と、「の百分の十（当該法人が中小企業者等（第四十二条の四第六項に規定する中小企業者又は農業協同組合等をいう。）である場合には、百分の二十）に相当する」とあるのは「に控除上限割合（百分の十（当該法人が第四十二条の四第六項に規定する中小企業者又は農業協同組合等である場合には、百分の二十）に当該事業年度及び当該各経過年度の月数の合計数を当該事業年度の月数で除して得た数（当該数に小数点以下二位未満の端数があるときは、これを切り捨てた数）を乗じて計算した割合をいう。）を乗じて計算した」と、「当該百分の十に相当する金額」とあるのは「当該計算した金額」と、同条第三項中「前項」とあるのは「前二項」とする。
suppl-4261-10/art-82/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-82/par-2
If a business year of a corporation that began on or after April 1, 2013 and ended before the Effective Date (limited to a business year that falls under each business year prescribed in Article 42-12-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and excluding a business year to which the provisions of that paragraph apply and a business year for which the provisions of Articles 17-3 through 17-3-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake prior to the amendment by Article 13 (hereinafter referred to as the "Former Earthquake Tax Special Provisions Act") have been applied; referred to as a "transitional year" in this paragraph) is an eligible transitional year (meaning that transitional year in the case where, if the provisions of Article 42-12-4 of the New Act on Special Measures Concerning Taxation were applied by deeming the transitional year to be the applicable year prescribed in paragraph (2), item (iii) of that Article, the case would fall under the case prescribed in the main clause of paragraph (1) of that Article), with regard to the application of the provisions of that paragraph to corporation tax for the first business year of that corporation ending on or after the Effective Date, the phrase "an amount equivalent to (" in that paragraph is deemed to be replaced with "the total of an amount equivalent to and the transitional year maximum credit (meaning the amount equivalent to 10 percent of the total of the transitional increases in salaries, etc. paid to employees (meaning the increase in salaries, etc. paid to employees in the case where that transitional year is deemed to be the applicable year prescribed in item (iii) of the following paragraph) pertaining to each transitional year (meaning a transitional year prescribed in Article 82, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014); the same applies hereinafter in this paragraph) that is an eligible transitional year prescribed in that paragraph) (", the phrase "equivalent to 10 percent (or 20 percent if the corporation is a small and medium sized enterprise, etc. (meaning a small and medium sized enterprise or an agricultural cooperative, etc. prescribed in Article 42-4, paragraph (6))) of" is deemed to be replaced with "calculated by multiplying by the credit ceiling ratio (meaning the ratio calculated by multiplying 10 percent (or 20 percent if the corporation is a small and medium sized enterprise or an agricultural cooperative, etc. prescribed in Article 42-4, paragraph (6)) by the number obtained by dividing the total number of months of that business year and each of those transitional years by the number of months of that business year (or, if that number has a fraction below the second decimal place, the number obtained by rounding down that fraction))", the phrase "that amount equivalent to 10 percent" is deemed to be replaced with "that calculated amount", and the phrase "the preceding paragraph" in paragraph (3) of that Article is deemed to be replaced with "the preceding two paragraphs".
machine translation, not official
**第三項** 前項の法人の平成二十五年四月一日以後に開始し、かつ、施行日前に終了した事業年度が連結事業年度に該当する場合において、当該連結事業年度が、附則第百十二条第二項に規定する経過年度に該当し、かつ、同項に規定する対象経過年度であるときは、当該連結事業年度を前項に規定する対象経過年度である同項に規定する経過年度とみなす。
suppl-4261-10/art-82/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-82/par-3
If a business year of the corporation referred to in the preceding paragraph that began on or after April 1, 2013 and ended before the Effective Date falls under a consolidated business year, and that consolidated business year falls under a transitional year prescribed in Article 112, paragraph (2) of the Supplementary Provisions and is an eligible transitional year prescribed in that paragraph, that consolidated business year is deemed to be a transitional year prescribed in the preceding paragraph that is an eligible transitional year prescribed in that paragraph.
machine translation, not official
**第四項** 第二項の規定の適用がある場合における新租税特別措置法第四十二条の十三の規定の適用については、同条第一項第十二号中「第四十二条の十二の四第一項」とあるのは「第四十二条の十二の四第一項（所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第八十二条第二項の規定により読み替えて適用する場合を含む。以下この号において同じ。）」と、「同項に」とあるのは「第四十二条の十二の四第一項に」とする。
suppl-4261-10/art-82/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-82/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-82/par-4
With regard to the application of the provisions of Article 42-13 of the New Act on Special Measures Concerning Taxation in the case where the provisions of paragraph (2) apply, the phrase "Article 42-12-4, paragraph (1)" in paragraph (1), item (xii) of that Article is deemed to be replaced with "Article 42-12-4, paragraph (1) (including as applied with the replacement of terms pursuant to Article 82, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014); the same applies hereinafter in this item)", and the phrase "in that paragraph" is deemed to be replaced with "in Article 42-12-4, paragraph (1)".
machine translation, not official
**第五項** 第二項の規定の適用がある場合における第十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「新震災特例法」という。）第十七条の二第十三項、第十七条の二の二第十項及び第十七条の二の三第十項の規定の適用については、これらの規定中「第四十二条の十二の五まで」とあるのは「第四十二条の十二の五まで（同法第四十二条の十二の四の規定を所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第八十二条第二項の規定により読み替えて適用する場合を含む。）」と、「同法第四十二条の四第一項」とあるのは「租税特別措置法第四十二条の四第一項」とする。
suppl-4261-10/art-82/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-82/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-82/par-5
With regard to the application of the provisions of Article 17-2, paragraph (13), Article 17-2-2, paragraph (10) and Article 17-2-3, paragraph (10) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 13 (hereinafter referred to as the "New Special Provisions Law for Earthquake Victims") in the case where the provisions of paragraph (2) apply, the phrase "through Article 42-12-5" in those provisions is deemed to be replaced with "through Article 42-12-5 (including where the provisions of Article 42-12-4 of that Act are applied with the replacement of terms pursuant to Article 82, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014))", and the phrase "Article 42-4, paragraph (1) of that Act" is deemed to be replaced with "Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation".
machine translation, not official
### 第八十三条（生産性向上設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired
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suppl-4261-10/art-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-83
**第一項** 新租税特別措置法第四十二条の十二の五の規定は、産業競争力強化法の施行の日以後に、特定生産性向上設備等（同条第一項、第三項、第四項及び第九項に規定する特定生産性向上設備等をいう。以下この項において同じ。）の同条第一項に規定する取得等をし、又は特定生産性向上設備等の移転を受ける法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4261-10/art-83/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-83/par-1
The provisions of Article 42-12-5 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of a corporation that, on or after the date on which the Act on Strengthening Industrial Competitiveness comes into effect, makes an acquisition, etc. prescribed in paragraph (1) of that Article of specified productivity-improving equipment, etc. (meaning specified productivity-improving equipment, etc. prescribed in paragraphs (1), (3), (4) and (9) of that Article; the same applies hereinafter in this paragraph) or receives a transfer of specified productivity-improving equipment, etc.
machine translation, not official
**第二項** 国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の日の前日までの間における新租税特別措置法第四十二条の十二の五第七項の規定の適用については、同項中「第四十二条の九、第四十二条の十第二項、第三項及び第五項」とあるのは、「第四十二条の九」とする。
suppl-4261-10/art-83/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-83/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-83/par-2
If the date on which the provisions listed in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 42-12-5, paragraph (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions listed in that item come into effect, the phrase "Article 42-9, Article 42-10, paragraphs (2), (3) and (5)" in that paragraph is deemed to be replaced with "Article 42-9".
machine translation, not official
**第三項** 施行日から平成二十七年三月三十一日までの間における新租税特別措置法第四十二条の十二の五第七項の規定の適用については同項中「第七十条の二まで、第百四十四条及び第百四十四条の二」とあるのは「第七十条の二まで」とし、施行日から平成二十八年三月三十一日までの間における同条第十五項の規定の適用については同項中「及び第三編第二章」とあるのは「（同法第七十二条及び第七十四条を同法第百四十五条第一項において準用する場合を含む。）」と、「と、同法第百四十四条中「と、」とあるのは「と、「法人税の額」とあるのは「法人税の額（租税特別措置法第四十二条の十二の五第七項（生産性向上設備等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額）」と、」と、同法第百四十四条の二第一項中「対する法人税の額」とあるのは「対する法人税の額（租税特別措置法第四十二条の十二の五第七項（生産性向上設備等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額。次項及び第三項において同じ。）」と、同法第百四十四条の四第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十二の五第七項（生産性向上設備等を取得した場合の法人税額の特別控除）の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十二の五第七項」と、同法第百四十四条の六第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十二の五第七項（生産性向上設備等を取得した場合の法人税額の特別控除）の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十二の五第七項」とする」とあるのは「とする」とする。
suppl-4261-10/art-83/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-83/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-83/par-3
With regard to the application of the provisions of Article 42-12-5, paragraph (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2015, the phrase "through Article 70-2, Article 144 and Article 144-2" in that paragraph is deemed to be replaced with "through Article 70-2", and with regard to the application of the provisions of paragraph (15) of that Article during the period from the Effective Date to March 31, 2016, in that paragraph, the phrase "and Part III, Chapter II" is deemed to be replaced with "(including as Articles 72 and 74 of that Act are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)", and the phrase "; in Article 144 of that Act, the phrase ',' is deemed to be replaced with ', the phrase "amount of corporation tax" is deemed to be replaced with "amount of corporation tax (if there is any amount to be deducted pursuant to the provisions of Article 42-12-5, paragraph (7) (Special Corporation Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount)",'; in Article 144-2, paragraph (1) of that Act, the phrase 'amount of corporation tax on' is deemed to be replaced with 'amount of corporation tax on (if there is any amount to be deducted pursuant to the provisions of Article 42-12-5, paragraph (7) (Special Corporation Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount; the same applies in the following paragraph and paragraph (3))'; in Article 144-4, paragraph (1), item (iii) of that Act, the phrase 'the provisions of' is deemed to be replaced with 'and the provisions of Article 42-12-5, paragraph (7) (Special Corporation Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired) of the Act on Special Measures Concerning Taxation'; in item (iv) of that paragraph and paragraph (2), item (ii) of that Article, the phrase 'the preceding Section' is deemed to be replaced with 'the preceding Section and Article 42-12-5, paragraph (7) of the Act on Special Measures Concerning Taxation'; in Article 144-6, paragraph (1), item (iii) of that Act, the phrase 'the provisions of' is deemed to be replaced with 'and the provisions of Article 42-12-5, paragraph (7) (Special Corporation Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired) of the Act on Special Measures Concerning Taxation'; and in item (iv) of that paragraph and paragraph (2), item (ii) of that Article, the phrase 'the preceding Section' is deemed to be replaced with 'the preceding Section and Article 42-12-5, paragraph (7) of the Act on Special Measures Concerning Taxation'" is deemed to be omitted.
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### 第八十四条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4261-10/art-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-84
**第一項** 施行日から附則第一条第二十一号に定める日の前日までの間における新租税特別措置法第四十三条の二第三項の規定の適用については、同項中「前二項」とあるのは、「第一項」とする。
suppl-4261-10/art-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-84/par-1
With regard to the application of the provisions of Article 43-2, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xxi) of the Supplementary Provisions, the phrase "the preceding two paragraphs" in that paragraph is deemed to be replaced with "paragraph (1)".
machine translation, not official
**第二項** 法人が施行日前に取得等（取得又は製作若しくは建設をいう。次項において同じ。）をした旧租税特別措置法第四十四条第一項に規定する集積産業用資産については、なお従前の例による。
suppl-4261-10/art-84/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-84/par-2
The provisions then in force continue to govern industrial cluster assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第四十五条第一項（同項の表の第二号から第四号までに係る部分に限る。）の規定は、法人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項に規定する工業用機械等については、なお従前の例による。
suppl-4261-10/art-84/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-84/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-84/par-3
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) through (iv) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第四項** 旧租税特別措置法第四十五条第一項の表の第三号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日）までの間は、新租税特別措置法第四十五条第一項の表の第三号の第一欄に掲げる地区とみなして、同項（同号に係る部分に限る。）の規定を適用する。
suppl-4261-10/art-84/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-84/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-84/par-4
The districts listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of that paragraph (limited to the part pertaining to that item) apply.
machine translation, not official
**第五項** 新租税特別措置法第四十五条（第二項の表の第三号に係る部分に限る。）の規定は、法人が施行日以後に同項に規定する取得等をする同項に規定する産業振興機械等について適用する。
suppl-4261-10/art-84/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-84/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-84/par-5
The provisions of Article 45 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii) of the table in paragraph (2)) apply to industrial promotion machinery, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.
machine translation, not official
**第六項** 法人が施行日前に旧租税特別措置法第四十五条第二項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第二号（同号の上欄に規定する政令で定める区域に係る部分に限る。）に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第三項中「第六十八条の二十七第二項」とあるのは、「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百十五条第六項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第六十八条の二十七第二項」とする。
suppl-4261-10/art-84/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-84/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-84/par-6
With regard to industrial promotion machinery, etc. prescribed in Article 45, paragraph (2) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part pertaining to item (ii) of the table in that paragraph (limited to the part pertaining to the area specified by Cabinet Order prescribed in the left-hand column of that item)) remain in force. In this case, the phrase "Article 68-27, paragraph (2)" in paragraph (3) of that Article is deemed to be replaced with "Article 68-27, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 115, paragraph (6) of the Supplementary Provisions of that Act".
machine translation, not official
**第七項** 新租税特別措置法第四十七条の二（第三項第二号（同号に規定する区域計画に係る部分に限る。）に係る部分に限る。）の規定は、法人が附則第一条第十七号に定める日以後に取得又は新築をする新租税特別措置法第四十七条の二第一項に規定する特定再開発建築物等について適用する。
suppl-4261-10/art-84/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-84/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-84/par-7
The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (ii) (limited to the part pertaining to the area plan prescribed in that item)) apply to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or newly builds on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions.
machine translation, not official
**第八項** 新租税特別措置法第四十七条の二（第三項第三号に係る部分に限る。）の規定は、法人が附則第一条第十六号に定める日以後に取得又は新築をする新租税特別措置法第四十七条の二第一項に規定する特定再開発建築物等について適用する。
suppl-4261-10/art-84/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-84/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-84/par-8
The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (iii)) apply to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or newly builds on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions.
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### 第八十五条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
caption: machine translation, not official
suppl-4261-10/art-85 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-85
**第一項** 新租税特別措置法第五十五条第五項、第五十五条の五第四項、第五十五条の六第四項、第五十六条第六項、第五十七条の三第四項、第五十七条の四第六項、第五十七条の七第六項、第五十七条の七の二第五項、第五十七条の八第六項及び第五十八条第六項の規定は、法人の施行日以後に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合におけるその承認の取消しの基因となった事実のあった日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日。以下この項及び附則第八十七条第一項において「施行日以後取消事実発生日」という。）を含む事業年度（施行日以後に開始する事業年度に限る。）分の法人税について適用し、法人の施行日前に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合におけるその承認の取消しの基因となった事実のあった日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）を含む事業年度（施行日以後取消事実発生日を含む事業年度で施行日前に開始したものを含む。）から当該事業年度開始の日以後二年を経過した日の前日を含む事業年度までの各事業年度分の法人税については、なお従前の例による。
suppl-4261-10/art-85/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-85/par-1
The provisions of Article 55, paragraph (5), Article 55-5, paragraph (4), Article 55-6, paragraph (4), Article 56, paragraph (6), Article 57-3, paragraph (4), Article 57-4, paragraph (6), Article 57-7, paragraph (6), Article 57-7-2, paragraph (5), Article 57-8, paragraph (6) and Article 58, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a business year (limited to a business year beginning on or after the Effective Date) that includes, where, on or after the Effective Date, a corporation's approval for filing blue returns is revoked or the corporation submits a written notification to the effect that it will discontinue filing blue returns, the date on which the fact giving grounds for the revocation of that approval occurred or the date on which that written notification was submitted (or, if the date on which that written notification was submitted is after the end of the business year in which the corporation discontinued filing blue returns, the end of that business year; referred to as the "date of the event leading to cancellation on or after the effective date" in this paragraph and Article 87, paragraph (1) of the Supplementary Provisions), and the provisions then in force continue to govern corporation tax for each business year, from the business year (including a business year that includes a date of the event leading to cancellation on or after the effective date and that began before the Effective Date) that includes, where, before the Effective Date, a corporation's approval for filing blue returns was revoked or the corporation submitted a written notification to the effect that it would discontinue filing blue returns, the date on which the fact giving grounds for the revocation of that approval occurred or the date on which that written notification was submitted (or, if the date on which that written notification was submitted is after the end of the business year in which the corporation discontinued filing blue returns, the end of that business year), to the business year that includes the day before the day on which two years have elapsed from the first day of that business year.
machine translation, not official
**第二項** 新租税特別措置法第五十五条（第五項に係る部分を除く。）の規定は、法人が施行日以後に取得をする同条第一項の特定株式等について適用し、法人が施行日前に取得をした旧租税特別措置法第五十五条第一項に規定する特定株式等については、なお従前の例による。
suppl-4261-10/art-85/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-85/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-85/par-2
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to paragraph (5)) apply to specified shares, etc. referred to in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第五十五条の二及び第五十五条の三の規定は、法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4261-10/art-85/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-85/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-85/par-3
The provisions of Articles 55-2 and 55-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date.
machine translation, not official
### 第八十六条（沖縄の認定法人の所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income of Certified Corporations in Okinawa
caption: machine translation, not official
suppl-4261-10/art-86 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86
**第一項** 新租税特別措置法第六十条（第一項に係る部分に限る。）の規定は、同項の表（以下この条において「新表」という。）の各号の上欄に掲げる法人の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十条第一項の表（以下この条において「旧表」という。）の第一号又は第二号の上欄に掲げる法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4261-10/art-86/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-1
The provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to corporation tax for business years ending on or after the Effective Date of a corporation listed in the left-hand column of any item of the table in that paragraph (hereinafter referred to as the "new table" in this Article), and the provisions then in force continue to govern corporation tax for business years that ended before the Effective Date of a corporation listed in the left-hand column of item (i) or (ii) of the table in Article 60, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as the "former table" in this Article).
machine translation, not official
**第二項** 施行日前に設立された法人（第六項又は第七項の規定により新表の各号の中欄に掲げる地区とみなされる地区内においてそのみなされる間に設立された法人を含む。）の施行日以後に終了する事業年度における租税特別措置法第六十条（第一項に係る部分に限り、次項、第四項、第六項又は第七項の規定によりみなして適用する場合を含む。）の規定の適用については、同条第一項中「（当該各号の上欄に規定する提出の日」とあるのは「のうち地区指定（同表の第一号の上欄に掲げる法人にあつては沖縄振興特別措置法の一部を改正する法律（平成二十六年法律第七号）による改正前の沖縄振興特別措置法第二十九条第一項の規定による指定をいい、同表の第二号の上欄に掲げる法人にあつては同法第四十二条第一項の規定による指定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十六条第三項の規定により同条第一項に規定する新表の第二号の上欄に掲げる法人とみなされたものにあつては、沖縄振興特別措置法の一部を改正する法律（平成二十四年法律第十三号）による改正前の沖縄振興特別措置法第四十二条第一項の規定による指定）をいう。）の日」と、「ものに限る。」とあるのは「もの（」とする。
suppl-4261-10/art-86/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-2
With regard to the application of the provisions of Article 60 of the Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), and including where applied by deeming pursuant to the provisions of the following paragraph, paragraph (4), (6) or (7)) in business years ending on or after the Effective Date of a corporation established before the Effective Date (including a corporation established, within a district deemed to be a district listed in the middle column of any item of the new table pursuant to the provisions of paragraph (6) or (7), during the period for which it is so deemed), the phrase "(the date of submission prescribed in the left-hand column of the relevant item" in paragraph (1) of that Article is deemed to be replaced with ", out of those, the date of the district designation (meaning, for a corporation listed in the left-hand column of item (i) of that table, the designation under the provisions of Article 29, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 7 of 2014), and, for a corporation listed in the left-hand column of item (ii) of that table, the designation under the provisions of Article 42, paragraph (1) of that Act (or, for a corporation deemed to be a corporation listed in the left-hand column of item (ii) of the new table prescribed in Article 26, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) pursuant to the provisions of paragraph (3) of that Article, the designation under the provisions of Article 42, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012)))", and the phrase "limited to those." is deemed to be replaced with "those (".
machine translation, not official
**第三項** 施行日前に旧表の第一号の上欄に規定する認定を受けた法人（沖縄振興特別措置法一部改正法附則第四条第一項の規定により新沖縄振興特別措置法第三十条第一項の認定を受けたものとみなされるものに限る。）は、当該法人の施行日以後に終了する事業年度において、新表の第一号の上欄に掲げる法人とみなす。
suppl-4261-10/art-86/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-3
A corporation that obtained, before the Effective Date, the certification prescribed in the left-hand column of item (i) of the former table (limited to one deemed to have obtained the certification referred to in Article 30, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act) is deemed to be a corporation listed in the left-hand column of item (i) of the new table in business years of that corporation ending on or after the Effective Date.
machine translation, not official
**第四項** 施行日前に旧表の第二号の上欄に規定する認定を受けた法人（沖縄振興特別措置法一部改正法附則第四条第三項の規定により新沖縄振興特別措置法第四十四条第一項の認定を受けたものとみなされるものに限り、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十六条第三項の規定により同欄に掲げる法人とみなされたもの（以下この項において「旧認定法人」という。）を含む。）は、当該法人の施行日以後に終了する事業年度において、新表の第二号の上欄に掲げる法人とみなす。この場合において、旧認定法人に係る新租税特別措置法第六十条の規定の適用については、同条第一項中「事業（当該地区以外の地域において行われる当該事業に関連する事業として政令で定める事業を含む。）に係る」とあるのは「事業に係る」と、「百分の四十」とあるのは「百分の三十五」とする。
suppl-4261-10/art-86/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-4
A corporation that obtained, before the Effective Date, the certification prescribed in the left-hand column of item (ii) of the former table (limited to one deemed to have obtained the certification referred to in Article 44, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of Article 4, paragraph (3) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act, and including one deemed to be a corporation listed in that column pursuant to the provisions of Article 26, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) (referred to as a "former certified corporation" in this paragraph)) is deemed to be a corporation listed in the left-hand column of item (ii) of the new table in business years of that corporation ending on or after the Effective Date. In this case, with regard to the application of the provisions of Article 60 of the New Act on Special Measures Concerning Taxation to a former certified corporation, the phrase "pertaining to the business (including a business specified by Cabinet Order as a business related to that business that is carried out in an area other than that district)" in paragraph (1) of that Article is deemed to be replaced with "pertaining to the business", and the phrase "40 percent" is deemed to be replaced with "35 percent".
machine translation, not official
**第五項** 施行日前に旧表の第三号の上欄に規定する認定を受けた法人の施行日以後に終了する事業年度分の法人税については、旧租税特別措置法第六十条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号中「沖縄振興特別措置法」とあるのは、「沖縄振興特別措置法の一部を改正する法律（平成二十六年法律第七号）による改正前の沖縄振興特別措置法」とする。
suppl-4261-10/art-86/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-5
With regard to corporation tax for business years ending on or after the Effective Date of a corporation that obtained, before the Effective Date, the certification prescribed in the left-hand column of item (iii) of the former table, the provisions of Article 60 of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) remain in force. In this case, the phrase "Act on Special Measures for the Promotion and Development of Okinawa" in that item is deemed to be replaced with "Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 7 of 2014)".
machine translation, not official
**第六項** 旧表の第一号の中欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第二十八条第五項の規定による同条第一項に規定する情報通信産業振興計画の提出があった場合には、その提出があった日の前日）までの間は、新表の第一号の中欄に掲げる地区とみなして、新租税特別措置法第六十条（同号に係る部分に限る。）の規定を適用する。
suppl-4261-10/art-86/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-6
The districts listed in the middle column of item (i) of the former table are deemed to be districts listed in the middle column of item (i) of the new table during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an information and communications industry promotion plan prescribed in Article 28, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply.
machine translation, not official
**第七項** 旧表の第二号の中欄に掲げる地区（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十六条第六項の規定により同欄に掲げる地区とみなされた地域を含む。）は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日）までの間は、新表の第二号の中欄に掲げる地区とみなして、新租税特別措置法第六十条（同号に係る部分に限る。）の規定を適用する。
suppl-4261-10/art-86/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-7
The districts listed in the middle column of item (ii) of the former table (including areas deemed to be districts listed in that column pursuant to the provisions of Article 26, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)) are deemed to be districts listed in the middle column of item (ii) of the new table during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply.
machine translation, not official
**第八項** 新租税特別措置法第六十条（第二項に係る部分に限る。）の規定は、同項に規定する法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4261-10/art-86/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-8
The provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2)) apply to corporation tax for business years ending on or after the Effective Date of a corporation prescribed in that paragraph.
machine translation, not official
### 第八十七条（認定農業生産法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc.
caption: machine translation, not official
suppl-4261-10/art-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-87
**第一項** 新租税特別措置法第六十一条の二第四項の規定は、法人の施行日以後取消事実発生日を含む事業年度（施行日以後に開始する事業年度に限る。）分の法人税について適用し、法人の施行日前に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合におけるその承認の取消しの基因となった事実のあった日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）を含む事業年度（施行日以後取消事実発生日を含む事業年度で施行日前に開始したものを含む。）から当該事業年度開始の日以後二年を経過した日の前日を含む事業年度までの各事業年度分の法人税については、なお従前の例による。
suppl-4261-10/art-87/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-87/par-1
The provisions of Article 61-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a business year of a corporation (limited to a business year beginning on or after the Effective Date) that includes a date of the event leading to cancellation on or after the effective date, and the provisions then in force continue to govern corporation tax for each business year, from the business year (including a business year that includes a date of the event leading to cancellation on or after the effective date and that began before the Effective Date) that includes, where, before the Effective Date, a corporation's approval for filing blue returns was revoked or the corporation submitted a written notification to the effect that it would discontinue filing blue returns, the date on which the fact giving grounds for the revocation of that approval occurred or the date on which that written notification was submitted (or, if the date on which that written notification was submitted was after the end of the business year in which the corporation discontinued filing blue returns, the end of that business year), to the business year that includes the day before the day on which two years have elapsed from the first day of that business year.
machine translation, not official
**第二項** 新租税特別措置法第六十一条の三の規定は、法人が施行日以後に行われる現物分配により移転を受ける同条第一項に規定する農用地等について適用し、法人が施行日前に行われた現物分配により移転を受けた旧租税特別措置法第六十一条の三第一項に規定する農用地等については、なお従前の例による。
suppl-4261-10/art-87/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-87/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-87/par-2
The provisions of Article 61-3 of the New Act on Special Measures Concerning Taxation apply to agricultural land, etc. prescribed in paragraph (1) of that Article a transfer of which a corporation receives through a distribution in kind carried out on or after the Effective Date, and the provisions then in force continue to govern agricultural land, etc. prescribed in Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation a transfer of which a corporation received through a distribution in kind carried out before the Effective Date.
machine translation, not official
### 第八十八条（使途秘匿金の支出がある場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where There Is Expenditure for Undisclosed Purposes
caption: machine translation, not official
suppl-4261-10/art-88 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-88
**第一項** 国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の日の前日までの間における新租税特別措置法第六十二条第六項の規定の適用については、同項第二号中「及び第四十二条の九」とあるのは「、第四十二条の九及び第四十二条の十一」と、「第四十二条の九第一項、第四十二条の十第二項」とあるのは「第四十二条の九第一項」とする。
suppl-4261-10/art-88/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-88/par-1
If the date on which the provisions listed in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 62, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions listed in that item come into effect, the phrase "and Article 42-9" in item (ii) of that paragraph is deemed to be replaced with ", Article 42-9 and Article 42-11", and the phrase "Article 42-9, paragraph (1), Article 42-10, paragraph (2)" is deemed to be replaced with "Article 42-9, paragraph (1)".
machine translation, not official
### 第八十九条（法人の土地の譲渡等がある場合の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate Where There Is a Transfer, etc. of Land by a Corporation
caption: machine translation, not official
suppl-4261-10/art-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-89
**第一項** 国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の日の前日までの間における新租税特別措置法第六十二条の三第十一項の規定の適用については、同項第二号中「及び第四十二条の九」とあるのは「、第四十二条の九及び第四十二条の十一」と、「第四十二条の九第一項、第四十二条の十第二項」とあるのは「第四十二条の九第一項」とする。
suppl-4261-10/art-89/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-89/par-1
If the date on which the provisions listed in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 62-3, paragraph (11) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions listed in that item come into effect, the phrase "and Article 42-9" in item (ii) of that paragraph is deemed to be replaced with ", Article 42-9 and Article 42-11", and the phrase "Article 42-9, paragraph (1), Article 42-10, paragraph (2)" is deemed to be replaced with "Article 42-9, paragraph (1)".
machine translation, not official
### 第九十条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
caption: machine translation, not official
suppl-4261-10/art-90 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90
**第一項** 新租税特別措置法第六十五条の三（第一項第四号に係る部分に限る。）の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の三第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4261-10/art-90/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-1
The provisions of Article 65-3 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iv)) apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph made by a corporation on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a corporation before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十五条の四（第一項第十号に係る部分に限る。）の規定は、法人が附則第一条第二十号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4261-10/art-90/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-2
The provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (x)) apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph made by a corporation on or after the date specified in Article 1, item (xx) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a corporation before that date.
machine translation, not official
**第三項** 新租税特別措置法第六十五条の四（第一項第二十二号の二に係る部分に限る。）の規定は、法人が附則第一条第十九号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4261-10/art-90/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-3
The provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (xxii)-2) apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph made by a corporation on or after the date specified in Article 1, item (xix) of the Supplementary Provisions.
machine translation, not official
**第四項** 新租税特別措置法第六十五条の四（第一項第二十五号に係る部分に限る。）の規定は、法人が附則第一条第十八号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4261-10/art-90/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-4
The provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (xxv)) apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph made by a corporation on or after the date specified in Article 1, item (xviii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a corporation before that date.
machine translation, not official
**第五項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第一号から第四号まで、第七号、第八号又は第十号に係る部分に限る。）の規定は、法人が施行日以後に同表の第一号から第四号まで、第七号、第八号又は第十号の上欄に掲げる資産の譲渡をして、施行日以後にこれらの号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用し、法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第一号から第三号まで、第五号、第七号、第八号又は第十号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をするこれらの号の下欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定並びに法人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたこれらの号の下欄に掲げる資産については、第八項に規定する場合を除き、なお従前の例による。
suppl-4261-10/art-90/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-5
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) through (iv), (vii), (viii) or (x) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply, in the case where a corporation transfers, on or after the Effective Date, assets listed in the left-hand column of items (i) through (iv), (vii), (viii) or (x) of that table and acquires, on or after the Effective Date, assets listed in the right-hand column of those items, to those assets and to the special account or special account during the year referred to in Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and, except in the case prescribed in paragraph (8), the provisions then in force continue to govern assets listed in the right-hand column of those items that were acquired before the Effective Date or assets listed in the right-hand column of those items that are acquired on or after the Effective Date, in the case where a corporation transferred, before the Effective Date, assets listed in the left-hand column of items (i) through (iii), (v), (vii), (viii) or (x) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and the special account or special account during the year referred to in Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as assets listed in the right-hand column of those items that were acquired before the Effective Date, in the case where a corporation transfers assets listed in the left-hand column of those items on or after the Effective Date.
machine translation, not official
**第六項** 法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第四号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4261-10/art-90/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-6
The provisions then in force continue to govern corporation tax pertaining to transfers of assets listed in the left-hand column of item (iv) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a corporation before the Effective Date.
machine translation, not official
**第七項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第五号に係る部分に限る。）の規定は、法人が附則第一条第二十号に定める日以後に同表の第五号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用する。
suppl-4261-10/art-90/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-7
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (v) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply, in the case where a corporation transfers, on or after the date specified in Article 1, item (xx) of the Supplementary Provisions, assets listed in the left-hand column of item (v) of that table and acquires, on or after that date, assets listed in the right-hand column of that item, to those assets and to the special account or special account during the year referred to in Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets.
machine translation, not official
**第八項** 施行日前にその施行の認可をされた密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業に関する都市計画の実施に伴い、法人が施行日以後に取得をする旧租税特別措置法第六十五条の七第一項の表の第八号の下欄に掲げる資産については、同条から旧租税特別措置法第六十五条の九まで（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第六十五条の七第一項中「平成二十六年三月三十一日」とあるのは「平成二十八年三月三十一日」と、同条第四項中「おいて第六十八条の七十八第一項」とあるのは「おいて所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十二条第八項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下この条及び次条において「旧効力連結措置法」という。）第六十八条の七十八第一項」と、「、第六十八条の七十八第一項」とあるのは「、旧効力連結措置法第六十八条の七十八第一項」と、同条第七項中「及び第四十六条の二並びにこれら」とあるのは「の規定及び同条」と、同条第十二項中「第六十八条の七十八第一項」とあるのは「旧効力連結措置法第六十八条の七十八第一項」と、旧租税特別措置法第六十五条の八第一項中「平成二十六年三月三十一日」とあるのは「平成二十八年三月三十一日」と、同条第十四項及び第十五項中「第六十八条の七十九第八項」とあるのは「旧効力連結措置法第六十八条の七十九第八項」と、「、第六十八条の七十八第一項」とあるのは「、旧効力連結措置法第六十八条の七十八第一項」と、旧租税特別措置法第六十五条の九中「平成二十六年三月三十一日」とあるのは「平成二十八年三月三十一日」とする。
suppl-4261-10/art-90/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-90/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-8
With regard to assets listed in the right-hand column of item (viii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquires on or after the Effective Date in connection with the implementation of an urban plan concerning a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts for which authorization of implementation was granted before the Effective Date, the provisions of that Article through Article 65-9 of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) remain in force. In this case, the phrase "March 31, 2014" in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2016"; in paragraph (4) of that Article, the phrase "in Article 68-78, paragraph (1)" is deemed to be replaced with "in Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 122, paragraph (8) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in this Article and the following Article)", and the phrase ", Article 68-78, paragraph (1)" is deemed to be replaced with ", Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; in paragraph (7) of that Article, the phrase "and Article 46-2, and these" is deemed to be replaced with "the provisions of, and that Article"; in paragraph (12) of that Article, the phrase "Article 68-78, paragraph (1)" is deemed to be replaced with "Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; the phrase "March 31, 2014" in Article 65-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2016"; in paragraphs (14) and (15) of that Article, the phrase "Article 68-79, paragraph (8)" is deemed to be replaced with "Article 68-79, paragraph (8) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations", and the phrase ", Article 68-78, paragraph (1)" is deemed to be replaced with ", Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; and the phrase "March 31, 2014" in Article 65-9 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2016".
machine translation, not official
**第九項** 前項の規定の適用がある場合における新租税特別措置法第六十五条の三、第六十五条の四、第六十五条の五の二及び第六十六条の二の規定の適用については、新租税特別措置法第六十五条の三第一項中「第六十五条の九まで」とあるのは「第六十五条の九まで若しくは所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第九十条第八項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下「旧効力措置法」という。）第六十五条の七から第六十五条の九まで」と、新租税特別措置法第六十五条の四第一項及び第六十五条の五の二第一項中「第六十五条の九まで」とあるのは「第六十五条の九まで若しくは旧効力措置法第六十五条の七から第六十五条の九まで」と、新租税特別措置法第六十六条の二第十四項第二号ハ中「又は第六十五条の十二」とあるのは「若しくは第六十五条の十二又は旧効力措置法第六十五条の七若しくは第六十五条の八」とする。
suppl-4261-10/art-90/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-90/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-9
With regard to the application of the provisions of Articles 65-3, 65-4, 65-5-2 and 66-2 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "through Article 65-9" in Article 65-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "through Article 65-9, or Articles 65-7 through 65-9 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 90, paragraph (8) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force')"; the phrase "through Article 65-9" in Article 65-4, paragraph (1) and Article 65-5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "through Article 65-9, or Articles 65-7 through 65-9 of the Former Act on Special Measures Concerning Taxation Kept in Force"; and the phrase "or Article 65-12" in Article 66-2, paragraph (14), item (ii), (c) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Article 65-12, or Article 65-7 or 65-8 of the Former Act on Special Measures Concerning Taxation Kept in Force".
machine translation, not official
**第十項** 新租税特別措置法第六十五条の七第十五項の規定は、法人が、施行日以後に行う現物分配により移転をする同条第一項の表の各号の上欄に掲げる資産又は施行日以後に行われる現物分配により移転を受ける同表の各号の下欄に掲げる資産について適用し、法人が、施行日前に行った現物分配により移転をした旧租税特別措置法第六十五条の七第一項の表の各号の上欄に掲げる資産又は施行日前に行われた現物分配により移転を受けた同表の各号の下欄に掲げる資産については、なお従前の例による。
suppl-4261-10/art-90/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-90/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-10
The provisions of Article 65-7, paragraph (15) of the New Act on Special Measures Concerning Taxation apply to assets listed in the left-hand column of any item of the table in paragraph (1) of that Article that a corporation transfers through a distribution in kind it carries out on or after the Effective Date, or to assets listed in the right-hand column of any item of that table a transfer of which a corporation receives through a distribution in kind carried out on or after the Effective Date, and the provisions then in force continue to govern assets listed in the left-hand column of any item of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation transferred through a distribution in kind it carried out before the Effective Date, or assets listed in the right-hand column of any item of that table a transfer of which a corporation received through a distribution in kind carried out before the Effective Date.
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### 第九十一条（国外関連者との取引に係る課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation, etc. on Transactions with Foreign Affiliates
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suppl-4261-10/art-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-91
**第一項** 新租税特別措置法第六十六条の四第一項の規定は、法人に係る同項に規定する国外関連者である恒久的施設を有する外国法人の平成二十八年四月一日以後に開始する事業年度における当該法人と当該外国法人との取引について適用し、法人に係る旧租税特別措置法第六十六条の四第一項に規定する国外関連者である外国法人の同日前に開始した事業年度における当該法人と当該外国法人との取引については、なお従前の例による。
suppl-4261-10/art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-91/par-1
The provisions of Article 66-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transactions between a corporation and a foreign corporation that has a permanent establishment and is a foreign affiliate of that corporation prescribed in that paragraph, carried out in business years of that foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern transactions between a corporation and a foreign corporation that is a foreign affiliate of that corporation prescribed in Article 66-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, carried out in business years of that foreign corporation that began before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十六条の四第三項の規定は、法人に係る同条第一項に規定する国外関連者である恒久的施設を有する外国法人の平成二十八年四月一日以後に開始する事業年度において当該法人が当該外国法人に対して支出する同条第三項に規定する寄附金の額について適用し、法人に係る旧租税特別措置法第六十六条の四第一項に規定する国外関連者である外国法人の同日前に開始した事業年度において当該法人が当該外国法人に対して支出した同条第三項に規定する寄附金の額については、なお従前の例による。
suppl-4261-10/art-91/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-91/par-2
The provisions of Article 66-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the amount of donations prescribed in paragraph (3) of that Article that a corporation makes to a foreign corporation that has a permanent establishment and is a foreign affiliate of that corporation prescribed in paragraph (1) of that Article, in a business year of that foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern the amount of donations prescribed in paragraph (3) of that Article that a corporation made to a foreign corporation that is a foreign affiliate of that corporation prescribed in Article 66-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, in a business year of that foreign corporation that began before that date.
machine translation, not official
**第三項** 新租税特別措置法第六十六条の四の二第二項及び第五項の規定は、平成二十七年四月一日以後に申請される同条第一項の規定による納税の猶予について適用し、同日前に申請された旧租税特別措置法第六十六条の四の二第一項の規定による納税の猶予については、なお従前の例による。
suppl-4261-10/art-91/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-91/par-3
The provisions of Article 66-4-2, paragraphs (2) and (5) of the New Act on Special Measures Concerning Taxation apply to a grace period for tax payment under paragraph (1) of that Article that is applied for on or after April 1, 2015, and the provisions then in force continue to govern a grace period for tax payment under Article 66-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was applied for before that date.
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### 第九十二条（外国法人の内部取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Internal Dealings of Foreign Corporations
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suppl-4261-10/art-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-92
**第一項** 新租税特別措置法第六十六条の四の三の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度分の法人税について適用する。
suppl-4261-10/art-92/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-92/par-1
The provisions of Article 66-4-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of foreign corporations beginning on or after April 1, 2016.
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### 第九十三条（国外支配株主等に係る負債の利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest on Liabilities, etc. Pertaining to Foreign Controlling Shareholders, etc.
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suppl-4261-10/art-93 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-93
**第一項** 外国法人が平成二十八年四月一日前に開始した事業年度において支払った旧租税特別措置法第六十六条の五第十項に規定する負債の利子等については、なお従前の例による。
suppl-4261-10/art-93/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-93/par-1
The provisions then in force continue to govern interest on liabilities, etc. prescribed in Article 66-5, paragraph (10) of the Former Act on Special Measures Concerning Taxation that a foreign corporation paid in a business year that began before April 1, 2016.
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### 第九十四条（関連者等に係る純支払利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Net Interest Payments, etc. Pertaining to Related Persons, etc.
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suppl-4261-10/art-94 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-94 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-94
**第一項** 新租税特別措置法第六十六条の五の二第七項及び第九項から第十一項までの規定は、法人の平成二十八年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4261-10/art-94/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-94/par-1
The provisions of Article 66-5-2, paragraph (7) and paragraphs (9) through (11) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date.
machine translation, not official
### 第九十五条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Subsidiaries, etc. of Domestic Corporations
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suppl-4261-10/art-95 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-95 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-95
**第一項** 附則第一条第十二号に定める日から平成二十八年三月三十一日までの間における新租税特別措置法第六十六条の七第一項の規定の適用については、同項中「第六十九条第十四項」とあるのは、「第六十九条第八項」とする。
suppl-4261-10/art-95/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-95/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-95/par-1
With regard to the application of the provisions of Article 66-7, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xii) of the Supplementary Provisions to March 31, 2016, the phrase "Article 69, paragraph (14)" in that paragraph is deemed to be replaced with "Article 69, paragraph (8)".
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### 第九十六条（特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Domestic Corporations That Are Specially Related Shareholders, etc.
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suppl-4261-10/art-96 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-96
**第一項** 附則第一条第十二号に定める日から平成二十八年三月三十一日までの間における新租税特別措置法第六十六条の九の三第一項の規定の適用については、同項中「第六十九条第十四項」とあるのは、「第六十九条第八項」とする。
suppl-4261-10/art-96/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-96/par-1
With regard to the application of the provisions of Article 66-9-3, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xii) of the Supplementary Provisions to March 31, 2016, the phrase "Article 69, paragraph (14)" in that paragraph is deemed to be replaced with "Article 69, paragraph (8)".
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### 第九十七条（特定の基金に対する負担金等の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds
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suppl-4261-10/art-97 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-97 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-97
**第一項** 法人が施行日前に支出した旧租税特別措置法第六十六条の十一第一項第三号に掲げる掛金については、なお従前の例による。
suppl-4261-10/art-97/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-97/par-1
The provisions then in force continue to govern premiums listed in Article 66-11, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date.
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### 第九十八条（特別国際金融取引勘定において経理された預金等の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Deposits, etc. Managed in a Special International Financial Transactions Account
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suppl-4261-10/art-98 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-98
**第一項** 旧租税特別措置法第六十七条の十一第一項の外国法人が平成二十八年四月一日前に支払を受けた同項に規定する利子については、なお従前の例による。
suppl-4261-10/art-98/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-98/par-1
The provisions then in force continue to govern interest prescribed in Article 67-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a foreign corporation referred to in that paragraph received before April 1, 2016.
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### 第九十九条（投資法人に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations
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suppl-4261-10/art-99 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-99 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-99
**第一項** 新租税特別措置法第六十七条の十五（第一項第二号トに係る部分に限る。）の規定は、同項に規定する投資法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4261-10/art-99/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-99/par-1
The provisions of Article 67-15 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (ii), (g)) apply to corporation tax for business years ending on or after the Effective Date of an investment corporation prescribed in that paragraph.
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### 第百条（外国組合員に対する課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners
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suppl-4261-10/art-100 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-100
**第一項** 新租税特別措置法第六十七条の十六の規定は、同条第一項の外国法人が平成二十八年四月一日以後に有することとなる新法人税法第百三十八条第一項に規定する国内源泉所得について適用し、旧租税特別措置法第六十七条の十六第一項の外国法人が同日前に有することとなった旧法人税法第百三十八条に規定する国内源泉所得については、なお従前の例による。
suppl-4261-10/art-100/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-100/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-100/par-1
The provisions of Article 67-16 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in Article 138, paragraph (1) of the New Corporation Tax Act that a foreign corporation referred to in paragraph (1) of that Article comes to have on or after April 1, 2016, and the provisions then in force continue to govern domestic source income prescribed in Article 138 of the Former Corporation Tax Act that a foreign corporation referred to in Article 67-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation came to have before that date.
machine translation, not official
### 第百一条（振替国債の償還差益等の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption, etc. of Book-Entry Government Bonds
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suppl-4261-10/art-101 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-101 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-101
**第一項** 外国法人が平成二十八年四月一日前に開始した事業年度において支払を受けた旧租税特別措置法第六十七条の十七第一項に規定する振替国債又は振替地方債の利子、同条第二項に規定する特定振替社債等の同項に規定する利子等及び同条第三項に規定する民間国外債の利子については、なお従前の例による。
suppl-4261-10/art-101/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-101/par-1
The provisions then in force continue to govern interest on book-entry government bonds or book-entry local government bonds prescribed in Article 67-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation, interest and similar income prescribed in paragraph (2) of that Article on specified book-entry corporate bonds, etc. prescribed in that paragraph, and interest on private foreign bonds prescribed in paragraph (3) of that Article, that a foreign corporation received in a business year that began before April 1, 2016.
machine translation, not official
**第二項** 新租税特別措置法第六十七条の十七第四項の規定は、外国法人が平成二十八年四月一日以後に開始する事業年度において発行する同項に規定する割引債について適用し、外国法人が同日前に開始した事業年度において発行した旧租税特別措置法第六十七条の十七第四項に規定する割引債については、なお従前の例による。
suppl-4261-10/art-101/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-101/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-101/par-2
The provisions of Article 67-17, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to discount bonds prescribed in that paragraph that a foreign corporation issues in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern discount bonds prescribed in Article 67-17, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a foreign corporation issued in a business year that began before that date.
machine translation, not official
**第三項** 新租税特別措置法第六十七条の十七第五項の規定は、外国法人が平成二十八年四月一日以後に開始する事業年度において支払を受ける同項に規定する償還差益について適用する。
suppl-4261-10/art-101/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-101/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-101/par-3
The provisions of Article 67-17, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph that a foreign corporation receives in a business year beginning on or after April 1, 2016.
machine translation, not official
**第四項** 外国法人が平成二十八年四月一日以後に開始する事業年度において支払を受ける旧租税特別措置法第六十七条の十七第五項に規定する外国法人の発行する割引債の償還差益（旧租税特別措置法第四十一条の十二第三項の規定の適用を受けたものに限る。）については、旧租税特別措置法第六十七条の十七第五項の規定は、なおその効力を有する。この場合において、同項中「法人税法第百四十一条第二号から第四号までに掲げる外国法人」とあるのは「外国法人」と、「割引債（第四十一条の十二第三項」とあるのは「第四十一条の十二第七項に規定する割引債（同条第三項」と、「以下この項において同じ。）の」とあるのは「）の同条第七項に規定する」と、「前項に規定する」とあるのは「当該外国法人の国内において行う事業に帰せられるものその他の」と、「同法第百四十一条第二号又は第三号に掲げる外国法人が支払を受けるものにあつてはその者のこれらの規定に規定する事業に帰せられないものに限る」とあるのは「法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものを除く」と、「同条第二号イ、第三号イ又は第四号イ」とあるのは「同号ロ又は同法第百四十一条第二号」とする。
suppl-4261-10/art-101/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-101/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-101/par-4
With regard to profit from redemption of discount bonds issued by a foreign corporation prescribed in Article 67-17, paragraph (5) of the Former Act on Special Measures Concerning Taxation (limited to those to which the provisions of Article 41-12, paragraph (3) of the Former Act on Special Measures Concerning Taxation have been applied) that a foreign corporation receives in a business year beginning on or after April 1, 2016, the provisions of Article 67-17, paragraph (5) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "a foreign corporation listed in Article 141, items (ii) through (iv) of the Corporation Tax Act" in that paragraph is deemed to be replaced with "a foreign corporation"; the phrase "discount bonds (Article 41-12, paragraph (3)" is deemed to be replaced with "discount bonds prescribed in Article 41-12, paragraph (7) (paragraph (3) of that Article"; the phrase "; the same applies hereinafter in this paragraph) of" is deemed to be replaced with ") prescribed in paragraph (7) of that Article of"; the phrase "prescribed in the preceding paragraph" is deemed to be replaced with "attributable to the business conducted in Japan by that foreign corporation or other"; the phrase "for those received by a foreign corporation listed in Article 141, item (ii) or (iii) of that Act, limited to those of that person not attributable to the business prescribed in those provisions" is deemed to be replaced with "excluding those that fall under domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act"; and the phrase "item (ii), (a), item (iii), (a) or item (iv), (a) of that Article" is deemed to be replaced with "(b) of that item or Article 141, item (ii) of that Act".
machine translation, not official
**第五項** 旧租税特別措置法第六十七条の十七第七項に規定する外国金融機関等が平成二十八年四月一日前に開始した事業年度において支払を受けた同項に規定する特定利子については、なお従前の例による。
suppl-4261-10/art-101/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-101/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-101/par-5
The provisions then in force continue to govern specified interest prescribed in Article 67-17, paragraph (7) of the Former Act on Special Measures Concerning Taxation that a foreign financial institution, etc. prescribed in that paragraph received in a business year that began before April 1, 2016.
machine translation, not official
**第六項** 新租税特別措置法第六十七条の十七第十項の規定は、平成二十八年四月一日以後に開始する事業年度において同項の外国法人が支払を受けるもの又は同項の外国法人につき生ずるものについて適用し、同日前に開始した事業年度において旧租税特別措置法第六十七条の十七第十項の外国法人が支払を受けたもの又は同項の外国法人につき生じたものについては、なお従前の例による。
suppl-4261-10/art-101/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-101/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-101/par-6
The provisions of Article 67-17, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to amounts that, in a business year beginning on or after April 1, 2016, are received by a foreign corporation referred to in that paragraph or arise for a foreign corporation referred to in that paragraph, and the provisions then in force continue to govern amounts that, in a business year that began before that date, were received by a foreign corporation referred to in Article 67-17, paragraph (10) of the Former Act on Special Measures Concerning Taxation or arose for a foreign corporation referred to in that paragraph.
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### 第百二条（国外所得金額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
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suppl-4261-10/art-102 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-102 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-102
**第一項** 新租税特別措置法第六十七条の十八の規定は、内国法人の平成二十八年四月一日以後に開始する事業年度の同条第一項に規定する国外所得金額の計算について適用する。
suppl-4261-10/art-102/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-102/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-102/par-1
The provisions of Article 67-18 of the New Act on Special Measures Concerning Taxation apply to the calculation of the amount of foreign-source income prescribed in paragraph (1) of that Article for business years of a domestic corporation beginning on or after April 1, 2016.
machine translation, not official
### 第百三条（特定目的信託に係る受託法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Special Purpose Trust
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suppl-4261-10/art-103 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-103
**第一項** 旧租税特別措置法第六十八条の三の二第九項に規定する受託法人の平成二十八年四月一日前に開始した事業年度に係る同項に規定する国内源泉所得に係る所得の計算については、なお従前の例による。
suppl-4261-10/art-103/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-103/par-1
The provisions then in force continue to govern the calculation of income pertaining to domestic source income prescribed in Article 68-3-2, paragraph (9) of the Former Act on Special Measures Concerning Taxation for business years that began before April 1, 2016 of a Trust Corporation prescribed in that paragraph.
machine translation, not official
**第二項** 内国法人が平成二十八年四月一日前に受けた旧租税特別措置法第六十八条の三の二第十項に規定する外国特定目的信託の利益分配の額については、なお従前の例による。
suppl-4261-10/art-103/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-103/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-103/par-2
The provisions then in force continue to govern the amount of distributions of profits of a foreign special purpose trust prescribed in Article 68-3-2, paragraph (10) of the Former Act on Special Measures Concerning Taxation that a domestic corporation received before April 1, 2016.
machine translation, not official
**第三項** 外国法人が平成二十八年四月一日前に受けた旧租税特別措置法第六十八条の三の二第十一項に規定する外国特定目的信託の利益分配の額については、なお従前の例による。
suppl-4261-10/art-103/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-103/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-103/par-3
The provisions then in force continue to govern the amount of distributions of profits of a foreign special purpose trust prescribed in Article 68-3-2, paragraph (11) of the Former Act on Special Measures Concerning Taxation that a foreign corporation received before April 1, 2016.
machine translation, not official
### 第百四条（特定投資信託に係る受託法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified Investment Trust
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suppl-4261-10/art-104 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-104 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-104
**第一項** 新租税特別措置法第六十八条の三の三（第一項第二号ハに係る部分に限る。）の規定は、同項に規定する特定投資信託に係る同項に規定する受託法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4261-10/art-104/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-104/par-1
The provisions of Article 68-3-3 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (ii), (c)) apply to corporation tax for business years ending on or after the Effective Date of a Trust Corporation prescribed in that paragraph of a specified investment trust prescribed in that paragraph.
machine translation, not official
**第二項** 旧租税特別措置法第六十八条の三の三第九項に規定する受託法人の平成二十八年四月一日前に開始した事業年度に係る同項に規定する国内源泉所得に係る所得の計算については、なお従前の例による。
suppl-4261-10/art-104/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-104/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-104/par-2
The provisions then in force continue to govern the calculation of income pertaining to domestic source income prescribed in Article 68-3-3, paragraph (9) of the Former Act on Special Measures Concerning Taxation for business years that began before April 1, 2016 of a Trust Corporation prescribed in that paragraph.
machine translation, not official
**第三項** 内国法人が平成二十八年四月一日前に受けた旧租税特別措置法第六十八条の三の三第十項に規定する外国特定投資信託の収益分配の額については、なお従前の例による。
suppl-4261-10/art-104/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-104/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-104/par-3
The provisions then in force continue to govern the amount of distributions of proceeds of a foreign special investment trust prescribed in Article 68-3-3, paragraph (10) of the Former Act on Special Measures Concerning Taxation that a domestic corporation received before April 1, 2016.
machine translation, not official
**第四項** 外国法人が平成二十八年四月一日前に受けた旧租税特別措置法第六十八条の三の三第十一項に規定する外国特定投資信託の収益分配の額については、なお従前の例による。
suppl-4261-10/art-104/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-104/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-104/par-4
The provisions then in force continue to govern the amount of distributions of proceeds of a foreign special investment trust prescribed in Article 68-3-3, paragraph (11) of the Former Act on Special Measures Concerning Taxation that a foreign corporation received before April 1, 2016.
machine translation, not official
### 第百五条（課税所得の範囲の変更等の場合の特例に関する経過措置） — Transitional Measures Concerning Special Provisions in the Case of Change in the Scope of Taxable Income, etc.
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suppl-4261-10/art-105 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-105
**第一項** 新租税特別措置法第六十八条の三の四第三項の規定は、恒久的施設を有する外国法人が平成二十八年四月一日以後に開始する事業年度において恒久的施設を有しないこととなる場合について適用する。
suppl-4261-10/art-105/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-105/par-1
The provisions of Article 68-3-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case where a foreign corporation that has a permanent establishment ceases to have a permanent establishment in a business year beginning on or after April 1, 2016.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の三の四第四項の規定は、恒久的施設を有しない外国法人が平成二十八年四月一日以後に恒久的施設を有することとなる場合について適用する。
suppl-4261-10/art-105/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-105/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-105/par-2
The provisions of Article 68-3-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where a foreign corporation that does not have a permanent establishment comes to have a permanent establishment on or after April 1, 2016.
machine translation, not official
### 第百六条（連結法人が試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research
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suppl-4261-10/art-106 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-106 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-106
**第一項** 新租税特別措置法第六十八条の九第九項の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下同じ。）が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4261-10/art-106/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-106/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-106/par-1
The provisions of Article 68-9, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
machine translation, not official
### 第百七条（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load
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suppl-4261-10/art-107 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-107
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十第一項第一号ハに掲げる減価償却資産については、なお従前の例による。
suppl-4261-10/art-107/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-107/par-1
The provisions then in force continue to govern depreciable assets listed in Article 68-10, paragraph (1), item (i), (c) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第百八条（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
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suppl-4261-10/art-108 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-108 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-108
**第一項** 新租税特別措置法第六十八条の十一（特定生産性向上設備等（同条第二項から第四項まで、第八項及び第十項に規定する特定生産性向上設備等をいう。以下この条において同じ。）に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、産業競争力強化法の施行の日以後に、特定生産性向上設備等の取得若しくは製作をし、又は特定生産性向上設備等の移転を受けるものの施行日以後に終了する連結事業年度分の法人税について適用する。
suppl-4261-10/art-108/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-108/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-108/par-1
The provisions of Article 68-11 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to specified productivity-improving equipment, etc. (meaning specified productivity-improving equipment, etc. prescribed in paragraphs (2) through (4), (8) and (10) of that Article; the same applies hereinafter in this Article)) apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest that, on or after the date on which the Act on Strengthening Industrial Competitiveness comes into effect, acquires or manufactures specified productivity-improving equipment, etc. or receives a transfer of specified productivity-improving equipment, etc.
machine translation, not official
### 第百九条（連結法人が沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in Specified Areas of Okinawa
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suppl-4261-10/art-109 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-109 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-109
**第一項** 新租税特別措置法第六十八条の十三（新租税特別措置法第四十二条の九第一項の表の第二号から第五号までに係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする新租税特別措置法第六十八条の十三第一項に規定する工業用機械等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十三第一項に規定する工業用機械等については、なお従前の例による。
suppl-4261-10/art-109/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-109/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-109/par-1
The provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) through (v) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-13, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest acquired, manufactured or constructed before the Effective Date.
machine translation, not official
**第二項** 旧租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第二十八条第五項の規定による同条第一項に規定する情報通信産業振興計画の提出があった場合には、その提出があった日の前日）までの間は、新租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区とみなして、新租税特別措置法第六十八条の十三（同号に係る部分に限る。）の規定を適用する。
suppl-4261-10/art-109/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-109/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-109/par-2
The districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an information and communications industry promotion plan prescribed in Article 28, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply.
machine translation, not official
**第三項** 旧租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日）までの間は、新租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区とみなして、新租税特別措置法第六十八条の十三（同号に係る部分に限る。）の規定を適用する。
suppl-4261-10/art-109/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-109/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-109/par-3
The districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply.
machine translation, not official
### 第百十条（連結法人が国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation, etc. or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in a National Strategic Special Zone
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suppl-4261-10/art-110 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-110
**第一項** 新租税特別措置法第六十八条の十四の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十七号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第六十八条の十四第一項に規定する特定機械装置等について適用する。
suppl-4261-10/art-110/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-110/par-1
The provisions of Article 68-14 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in Article 68-14, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest acquires, manufactures or constructs on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions.
machine translation, not official
**第二項** 附則第一条第十七号に定める日から同条第十二号に定める日の前日までの間における新租税特別措置法第六十八条の十四第十三項及び第十四項の規定の適用については、同条第十三項中「第二編第一章の二及び地方法人税法」とあるのは「第二編第一章の二」と、「、法人税法」とあるのは「、同法」と、「と、地方法人税法第十五条第一項中「第三号に掲げる金額」とあるのは「第三号に掲げる金額並びに租税特別措置法第六十八条の十四第二項及び第三項の規定によりこれらの規定に規定する調整前連結税額から控除される金額のうち連結親法人又は各連結子法人に帰せられるものとして政令で定める金額の百分の四・四に相当する金額」と、「（同法」とあるのは「（法人税法」とする」とあるのは「とする」と、同条第十四項中「法人税法及び地方法人税法」とあるのは「法人税法」と、「ついては、法人税法」とあるのは「ついては、同法」と、「、地方法人税法第十五条第一項中「第一号に掲げる金額」とあるのは「第一号に掲げる金額及び租税特別措置法第六十八条の十四第五項に規定する加算した金額のうち連結親法人又は各連結子法人に帰せられるものとして政令で定める金額の百分の四・四に相当する金額の合計額」と、「（同法」とあるのは「（法人税法」とするほか、法人税法」とあるのは「するほか、同法」と、「同法及び地方法人税法」とあるのは「同法」とする。
suppl-4261-10/art-110/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-110/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-110/par-2
With regard to the application of the provisions of Article 68-14, paragraphs (13) and (14) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvii) of the Supplementary Provisions to the day before the date specified in item (xii) of that Article, in paragraph (13) of that Article, the phrase "Part II, Chapter I-2 and the Local Corporation Tax Act" is deemed to be replaced with "Part II, Chapter I-2", the phrase ", the Corporation Tax Act" is deemed to be replaced with ", that Act", and the phrase "; in Article 15, paragraph (1) of the Local Corporation Tax Act, the phrase 'the amount listed in item (iii)' is deemed to be replaced with 'the amount listed in item (iii) and the amount equivalent to 4.4 percent of the amount specified by Cabinet Order as the portion, attributable to the consolidated parent corporation or each consolidated subsidiary corporation, of the amounts to be deducted from the consolidated tax before adjustment prescribed in Article 68-14, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation pursuant to the provisions of those paragraphs', and the phrase '(that Act' is deemed to be replaced with '(the Corporation Tax Act'" is deemed to be omitted; and in paragraph (14) of that Article, the phrase "the Corporation Tax Act and the Local Corporation Tax Act" is deemed to be replaced with "the Corporation Tax Act", the phrase "with regard to, the Corporation Tax Act" is deemed to be replaced with "with regard to, that Act", the phrase "; in Article 15, paragraph (1) of the Local Corporation Tax Act, the phrase 'the amount listed in item (i)' is deemed to be replaced with 'the total of the amount listed in item (i) and the amount equivalent to 4.4 percent of the amount specified by Cabinet Order as the portion, attributable to the consolidated parent corporation or each consolidated subsidiary corporation, of the added amount prescribed in Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxation', and the phrase '(that Act' is deemed to be replaced with '(the Corporation Tax Act', and in addition, the Corporation Tax Act" is deemed to be replaced with "and in addition, that Act", and the phrase "that Act and the Local Corporation Tax Act" is deemed to be replaced with "that Act".
machine translation, not official
### 第百十一条（連結法人の国内の設備投資額が増加した場合の機械等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation of Machinery, etc. or the Special Corporation Tax Credit Where the Amount of Domestic Capital Investment of a Consolidated Corporation Has Increased
caption: machine translation, not official
suppl-4261-10/art-111 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-111 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-111
**第一項** 国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の日の前日までの間における新租税特別措置法第六十八条の十五の三の規定の適用については、同条第三項第一号中「第二項、第六十八条の十四第一項」とあるのは、「第二項」とする。
suppl-4261-10/art-111/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-111/par-1
If the date on which the provisions listed in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 68-15-3 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions listed in that item come into effect, the phrase "paragraph (2), Article 68-14, paragraph (1)" in paragraph (3), item (i) of that Article is deemed to be replaced with "paragraph (2)".
machine translation, not official
### 第百十二条（連結法人の雇用者給与等支給額が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Salaries, etc. Paid to Employees of a Consolidated Corporation Has Increased
caption: machine translation, not official
suppl-4261-10/art-112 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-112 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-112
**第一項** 新租税特別措置法第六十八条の十五の五の規定は、連結法人の連結親法人事業年度が施行日以後に終了する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4261-10/art-112/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-112/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-112/par-1
The provisions of Article 68-15-5 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year ends on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year ended before the Effective Date.
machine translation, not official
**第二項** 連結法人の施行日前に終了した連結事業年度（旧租税特別措置法第六十八条の十五の五第一項に規定する各連結事業年度に該当する連結事業年度に限り、同項の規定の適用がある連結事業年度及び旧震災特例法第二十五条の三から第二十五条の三の三までの規定の適用を受けた連結事業年度を除く。第四項第一号及び第五項第一号を除き、以下この条において「経過年度」という。）が対象経過年度（経過年度を新租税特別措置法第六十八条の十五の五第二項第三号に規定する適用年度とみなして同条の規定を適用したならば同条第一項本文に規定するときに該当することとなるときにおける当該経過年度をいう。）である場合には、当該連結法人の連結親法人事業年度が施行日以後最初に終了する連結事業年度（以下第五項までにおいて「特例連結事業年度」という。）分の法人税に係る同条第一項の規定の適用については、同項中「相当する金額（」とあるのは「相当する金額と経過年度控除限度額（所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百十二条第二項に規定する対象経過年度である各経過年度（同項に規定する経過年度をいう。以下この項において同じ。）に係る経過雇用者給与等支給増加額（当該各経過年度を次項第三号に規定する適用年度とみなした場合の雇用者給与等支給増加額をいう。）の合計額の百分の十に相当する金額をいう。）との合計額（」と、「の百分の十（当該連結親法人が中小連結親法人（第六十八条の九第六項に規定する中小連結親法人をいう。）である場合には、百分の二十）に相当する」とあるのは「に控除上限割合（百分の十（当該連結親法人が第六十八条の九第六項に規定する中小連結親法人である場合には、百分の二十）に当該連結事業年度及び当該各経過年度に係る連結親法人事業年度の月数の合計数を当該連結事業年度に係る連結親法人事業年度の月数で除して得た数（当該数に小数点以下二位未満の端数があるときは、これを切り捨てた数）を乗じて計算した割合をいう。）を乗じて計算した」と、「当該百分の十に相当する金額」とあるのは「当該計算した金額」と、同条第三項中「前項」とあるのは「前二項」とする。
suppl-4261-10/art-112/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-112/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-112/par-2
If a consolidated business year of a consolidated corporation that ended before the Effective Date (limited to a consolidated business year that falls under each consolidated business year prescribed in Article 68-15-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and excluding a consolidated business year to which the provisions of that paragraph apply and a consolidated business year for which the provisions of Articles 25-3 through 25-3-3 of the Former Earthquake Tax Special Provisions Act have been applied; referred to as a "transitional year" hereinafter in this Article, except in paragraph (4), item (i) and paragraph (5), item (i)) is an eligible transitional year (meaning that transitional year in the case where, if the provisions of Article 68-15-5 of the New Act on Special Measures Concerning Taxation were applied by deeming the transitional year to be the applicable year prescribed in paragraph (2), item (iii) of that Article, the case would fall under the case prescribed in the main clause of paragraph (1) of that Article), with regard to the application of the provisions of paragraph (1) of that Article to corporation tax for the consolidated business year for which that consolidated corporation's consolidated parent corporation business year first ends on or after the Effective Date (referred to as the "special consolidated business year" hereinafter up to paragraph (5)), the phrase "an amount equivalent to (" in that paragraph is deemed to be replaced with "the total of an amount equivalent to and the transitional year maximum credit (meaning the amount equivalent to 10 percent of the total of the transitional increases in salaries, etc. paid to employees (meaning the increase in salaries, etc. paid to employees in the case where that transitional year is deemed to be the applicable year prescribed in item (iii) of the following paragraph) pertaining to each transitional year (meaning a transitional year prescribed in Article 112, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014); the same applies hereinafter in this paragraph) that is an eligible transitional year prescribed in that paragraph) (", the phrase "equivalent to 10 percent (or 20 percent if the consolidated parent corporation is a small or medium-sized consolidated parent corporation (meaning a small or medium-sized consolidated parent corporation prescribed in Article 68-9, paragraph (6))) of" is deemed to be replaced with "calculated by multiplying by the credit ceiling ratio (meaning the ratio calculated by multiplying 10 percent (or 20 percent if the consolidated parent corporation is a small or medium-sized consolidated parent corporation prescribed in Article 68-9, paragraph (6)) by the number obtained by dividing the total number of months of the consolidated parent corporation business years pertaining to that consolidated business year and each of those transitional years by the number of months of the consolidated parent corporation business year pertaining to that consolidated business year (or, if that number has a fraction below the second decimal place, the number obtained by rounding down that fraction))", the phrase "that amount equivalent to 10 percent" is deemed to be replaced with "that calculated amount", and the phrase "the preceding paragraph" in paragraph (3) of that Article is deemed to be replaced with "the preceding two paragraphs".
machine translation, not official
**第三項** 前項の規定により読み替えて適用する新租税特別措置法第六十八条の十五の五第一項に規定する経過雇用者給与等支給増加額を計算する場合における同条第二項第三号及び第四号に規定する連結子法人は、当該経過雇用者給与等支給増加額に係る経過年度終了の日から特例連結事業年度終了の日まで継続して同条第一項の連結親法人との間に連結完全支配関係があるものに限るものとする。
suppl-4261-10/art-112/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-112/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-112/par-3
In the case of calculating the transitional increase in salaries, etc. paid to employees prescribed in Article 68-15-5, paragraph (1) of the New Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the preceding paragraph, the consolidated subsidiary corporations prescribed in paragraph (2), items (iii) and (iv) of that Article are to be limited to those with which the consolidated parent corporation referred to in paragraph (1) of that Article has had a consolidated full controlling interest continuously from the end of the transitional year pertaining to that transitional increase in salaries, etc. paid to employees to the end of the special consolidated business year.
machine translation, not official
**第四項** 特例連結事業年度において新租税特別措置法第六十八条の十五の五第一項の規定の適用を受ける連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人のうちに、当該特例連結事業年度が法人税法第十五条の二第一項に規定する最初連結事業年度である連結親法人若しくはその連結子法人又は平成二十五年四月一日以後に開始し、かつ、施行日前に終了した事業年度（以下この項及び次項において「特例対象事業年度」という。）終了の時において新租税特別措置法第六十八条の十五の五第一項の連結親法人との間に連結完全支配関係がない連結子法人（当該特例連結事業年度の中途において連結完全支配関係があることとなったものにあっては、その連結完全支配関係があることとなった日が施行日後であるものを除く。）に該当するもの（以下この項及び次項第一号において「特例連結法人」という。）があり、かつ、当該特例連結法人の特例対象事業年度が次に掲げる事業年度である場合（次項第二号において「特例対象の場合」という。）には、第二項に規定する場合に該当するものとする。
suppl-4261-10/art-112/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-112/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-112/par-4
If, among the consolidated parent corporation that applies the provisions of Article 68-15-5, paragraph (1) of the New Act on Special Measures Concerning Taxation in a special consolidated business year and the consolidated subsidiary corporations with which that consolidated parent corporation has a consolidated full controlling interest, there is a corporation that falls under a consolidated parent corporation or its consolidated subsidiary corporation for which that special consolidated business year is the first consolidated business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act, or under a consolidated subsidiary corporation with which, at the end of a business year that began on or after April 1, 2013 and ended before the Effective Date (hereinafter referred to as a "special eligible business year" in this paragraph and the following paragraph), the consolidated parent corporation referred to in Article 68-15-5, paragraph (1) of the New Act on Special Measures Concerning Taxation had no consolidated full controlling interest (excluding, for one with which a consolidated full controlling interest came to exist partway through that special consolidated business year, one for which the date on which that consolidated full controlling interest came to exist is after the Effective Date) (hereinafter referred to as a "special consolidated corporation" in this paragraph and item (i) of the following paragraph), and the special eligible business year of that special consolidated corporation is a business year listed in either of the following items (referred to as a "special eligible case" in item (ii) of the following paragraph), the case is to fall under the case prescribed in paragraph (2):
machine translation, not official
**一** 連結事業年度に該当しない事業年度で、附則第八十二条第二項に規定する経過年度に該当し、かつ、同項に規定する対象経過年度であるもの
suppl-4261-10/art-112/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-112/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-112/par-4/item-1
a business year that does not fall under a consolidated business year, falls under a transitional year prescribed in Article 82, paragraph (2) of the Supplementary Provisions, and is an eligible transitional year prescribed in that paragraph;
machine translation, not official
**二** 連結事業年度に該当する事業年度で、経過年度に該当し、かつ、第二項に規定する対象経過年度であるもの
suppl-4261-10/art-112/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-112/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-112/par-4/item-2
a business year that falls under a consolidated business year, falls under a transitional year, and is an eligible transitional year prescribed in paragraph (2).
machine translation, not official
**第五項** 前項の場合において、第二項の規定により読み替えて適用する新租税特別措置法第六十八条の十五の五第一項の規定の適用については、次に定めるところによる。
suppl-4261-10/art-112/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-112/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-112/par-5
In the case referred to in the preceding paragraph, the application of the provisions of Article 68-15-5, paragraph (1) of the New Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to paragraph (2) is governed by the following:
machine translation, not official
**一** 特例連結法人の特例対象事業年度の期間を附則第八十二条第二項に規定する経過年度として当該特例連結法人の特例連結事業年度の期間に相当する事業年度について同項において読み替えて適用する新租税特別措置法第四十二条の十二の四の規定を適用したならば同条第一項に規定する経過年度控除限度額となる金額は、第二項の規定により読み替えて適用する新租税特別措置法第六十八条の十五の五第一項に規定する経過年度控除限度額に含まれるものとする。
suppl-4261-10/art-112/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-112/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-112/par-5/item-1
the amount that would be the transitional year maximum credit prescribed in paragraph (1) of Article 42-12-4 of the New Act on Special Measures Concerning Taxation if the provisions of that Article as applied with the replacement of terms in Article 82, paragraph (2) of the Supplementary Provisions were applied to a business year corresponding to the period of the special consolidated business year of the special consolidated corporation, with the period of the special eligible business year of that special consolidated corporation being a transitional year prescribed in that paragraph, is to be included in the transitional year maximum credit prescribed in Article 68-15-5, paragraph (1) of the New Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to paragraph (2);
machine translation, not official
**二** 第二項の規定により読み替えて適用する新租税特別措置法第六十八条の十五の五第一項ただし書に規定する計算した金額は、同項ただし書の規定にかかわらず、特例連結事業年度の連結所得に対する同項に規定する調整前連結税額（以下この号において「調整前連結税額」という。）の百分の十（同項の連結親法人が新租税特別措置法第六十八条の九第六項に規定する中小連結親法人である場合には、百分の二十。以下この号において同じ。）に相当する金額に、当該連結親法人（第二項に規定する場合に該当するもの又はその特例対象事業年度につき特例対象の場合に該当するものに限る。以下この号において同じ。）及びその各連結子法人（第二項に規定する場合に該当するもの又はその特例対象事業年度につき特例対象の場合に該当するものに限る。以下この号において同じ。）のイに掲げる金額の合計額と当該連結親法人及びその各連結子法人のロに掲げる金額の合計額とのうちいずれか少ない金額を加算した金額とする。
suppl-4261-10/art-112/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-112/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-112/par-5/item-2
the calculated amount prescribed in the proviso to Article 68-15-5, paragraph (1) of the New Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to paragraph (2) is, notwithstanding the provisions of the proviso to that paragraph, the amount obtained by adding, to the amount equivalent to 10 percent (or, if the consolidated parent corporation referred to in that paragraph is a small or medium-sized consolidated parent corporation prescribed in Article 68-9, paragraph (6) of the New Act on Special Measures Concerning Taxation, 20 percent; the same applies hereinafter in this item) of the consolidated tax before adjustment prescribed in that paragraph on the consolidated income for the special consolidated business year (hereinafter referred to as the "consolidated tax before adjustment" in this item), whichever is smaller of the total of the amounts listed in (a) for that consolidated parent corporation (limited to one that falls under the case prescribed in paragraph (2) or that falls under a special eligible case for its special eligible business year; the same applies hereinafter in this item) and each of its consolidated subsidiary corporations (limited to one that falls under the case prescribed in paragraph (2) or that falls under a special eligible case for its special eligible business year; the same applies hereinafter in this item), and the total of the amounts listed in (b) for that consolidated parent corporation and each of its consolidated subsidiary corporations:
machine translation, not official
**イ** 当該特例連結事業年度の連結所得に対する調整前連結税額に（１）に掲げる金額が（２）に掲げる金額のうちに占める割合を乗じて計算した金額に控除上限割合（百分の十に第二項に規定する対象経過年度である各経過年度又は特例対象事業年度の月数の合計数を当該特例連結事業年度である当該連結親法人又は当該連結子法人の連結事業年度の月数で除して得た数（当該数に小数点以下二位未満の端数があるときは、これを切り捨てた数）を乗じて計算した割合をいう。ロにおいて同じ。）を乗じて計算した金額
suppl-4261-10/art-112/par-5/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-112/par-5/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-112/par-5/item-2/sub-1
the amount calculated by multiplying the amount calculated by multiplying the consolidated tax before adjustment on the consolidated income for that special consolidated business year by the ratio of the amount listed in (1) to the amount listed in (2), by the credit ceiling ratio (meaning the ratio calculated by multiplying 10 percent by the number obtained by dividing the total number of months of each transitional year that is an eligible transitional year prescribed in paragraph (2) or of the special eligible business year by the number of months of the consolidated business year of that consolidated parent corporation or that consolidated subsidiary corporation that is that special consolidated business year (or, if that number has a fraction below the second decimal place, the number obtained by rounding down that fraction); the same applies in (b));
machine translation, not official
**（１）** 当該連結親法人又は当該連結子法人の特例連結事業年度の個別所得金額（法人税法第八十一条の十八第一項に規定する個別所得金額をいう。（２）において同じ。）
suppl-4261-10/art-112/par-5/item-2/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-112/par-5/item-2/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-112/par-5/item-2/sub-1/sub2-1
the individual income amount for the special consolidated business year of that consolidated parent corporation or that consolidated subsidiary corporation (meaning the individual income amount prescribed in Article 81-18, paragraph (1) of the Corporation Tax Act; the same applies in (2));
machine translation, not official
**（２）** 当該連結親法人の特例連結事業年度の個別所得金額及び当該各連結子法人の特例連結事業年度の個別所得金額の合計額
suppl-4261-10/art-112/par-5/item-2/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-112/par-5/item-2/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-112/par-5/item-2/sub-1/sub2-2
the total of the individual income amount for the special consolidated business year of that consolidated parent corporation and the individual income amounts for the special consolidated business year of each of those consolidated subsidiary corporations.
machine translation, not official
**ロ** 当該特例連結事業年度の連結所得に対する調整前連結税額に当該連結親法人又は当該連結子法人に係るイ（１）に掲げる金額を乗じてこれを当該特例連結事業年度の連結所得の金額で除して計算した金額に控除上限割合を乗じて計算した金額
suppl-4261-10/art-112/par-5/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-112/par-5/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-112/par-5/item-2/sub-2
the amount calculated by multiplying the amount calculated by multiplying the consolidated tax before adjustment on the consolidated income for that special consolidated business year by the amount listed in (a)(1) pertaining to that consolidated parent corporation or that consolidated subsidiary corporation and dividing the product by the amount of consolidated income for that special consolidated business year, by the credit ceiling ratio.
machine translation, not official
**第六項** 前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-4261-10/art-112/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-112/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-112/par-6
The number of months referred to in the preceding paragraph is calculated according to the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
**第七項** 第二項の規定の適用がある場合における新租税特別措置法第六十八条の十五の七の規定の適用については、同条第一項第十二号中「第六十八条の十五の五第一項」とあるのは「第六十八条の十五の五第一項（所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百十二条第二項の規定により読み替えて適用する場合を含む。以下この号において同じ。）」と、「同項に」とあるのは「第六十八条の十五の五第一項に」とする。
suppl-4261-10/art-112/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-112/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-112/par-7
With regard to the application of the provisions of Article 68-15-7 of the New Act on Special Measures Concerning Taxation in the case where the provisions of paragraph (2) apply, the phrase "Article 68-15-5, paragraph (1)" in paragraph (1), item (xii) of that Article is deemed to be replaced with "Article 68-15-5, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 112, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014); the same applies hereinafter in this item)", and the phrase "that paragraph" is deemed to be replaced with "Article 68-15-5, paragraph (1)".
machine translation, not official
**第八項** 第二項の規定の適用がある場合における新震災特例法第二十五条の二第十四項、第二十五条の二の二第十項及び第二十五条の二の三第十項の規定の適用については、これらの規定中「第六十八条の十五の六まで」とあるのは「第六十八条の十五の六まで（同法第六十八条の十五の五の規定を所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百十二条第二項の規定により読み替えて適用する場合を含む。）」と、「同法第六十八条の九第一項」とあるのは「租税特別措置法第六十八条の九第一項」とする。
suppl-4261-10/art-112/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-112/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-112/par-8
With regard to the application of the provisions of Article 25-2, paragraph (14), Article 25-2-2, paragraph (10) and Article 25-2-3, paragraph (10) of the New Special Provisions Law for Earthquake Victims in the case where the provisions of paragraph (2) apply, the phrase "through Article 68-15-6" in those provisions is deemed to be replaced with "through Article 68-15-6 (including the cases where the provisions of Article 68-15-5 of that Act are applied with the replacement of terms pursuant to the provisions of Article 112, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014))", and the phrase "Article 68-9, paragraph (1) of that Act" is deemed to be replaced with "Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation".
machine translation, not official
### 第百十三条（連結法人が生産性向上設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Productivity-Improving Equipment, etc.
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suppl-4261-10/art-113 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-113 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-113
**第一項** 新租税特別措置法第六十八条の十五の六の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、産業競争力強化法の施行の日以後に、特定生産性向上設備等（同条第一項、第三項、第四項及び第九項に規定する特定生産性向上設備等をいう。以下この項において同じ。）の同条第一項に規定する取得等をし、又は特定生産性向上設備等の移転を受けるものの施行日以後に終了する連結事業年度分の法人税について適用する。
suppl-4261-10/art-113/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-113/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-113/par-1
The provisions of Article 68-15-6 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that, on or after the date on which the Act on Strengthening Industrial Competitiveness comes into effect, makes an acquisition, etc. prescribed in paragraph (1) of that Article of specified productivity-improving equipment, etc. (meaning the specified productivity-improving equipment, etc. prescribed in paragraphs (1), (3), (4) and (9) of that Article; the same applies hereinafter in this paragraph) or receives a transfer of specified productivity-improving equipment, etc.
machine translation, not official
**第二項** 国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の日の前日までの間における新租税特別措置法第六十八条の十五の六第七項の規定の適用については、同項中「第六十八条の十三、第六十八条の十四第二項、第三項及び第五項」とあるのは、「第六十八条の十三」とする。
suppl-4261-10/art-113/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-113/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-113/par-2
If the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 68-15-6, paragraph (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions set forth in that item come into effect, the phrase "Article 68-13, Article 68-14, paragraphs (2), (3) and (5)" in that paragraph is deemed to be replaced with "Article 68-13".
machine translation, not official
**第三項** 施行日から附則第一条第十二号に定める日の前日までの間における新租税特別措置法第六十八条の十五の六第十六項の規定の適用については、同項中「第二編第一章の二及び地方法人税法」とあるのは「第二編第一章の二」と、「、法人税法」とあるのは「、同法」と、「と、地方法人税法第十五条第一項中「第三号に掲げる金額」とあるのは「第三号に掲げる金額並びに租税特別措置法第六十八条の十五の六第七項及び第八項の規定によりこれらの規定に規定する調整前連結税額から控除される金額のうち連結親法人又は各連結子法人に帰せられるものとして政令で定める金額の百分の四・四に相当する金額」と、「（同法」とあるのは「（法人税法」とする」とあるのは「とする」とする。
suppl-4261-10/art-113/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-113/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-113/par-3
With regard to the application of the provisions of Article 68-15-6, paragraph (16) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xii) of the Supplementary Provisions, the phrase "Part II, Chapter I-2 and the Local Corporation Tax Act" in that paragraph is deemed to be replaced with "Part II, Chapter I-2", the phrase ", the Corporation Tax Act" is deemed to be replaced with ", that Act", and the words ", and the phrase 'the amount listed in item (iii)' in Article 15, paragraph (1) of the Local Corporation Tax Act is deemed to be replaced with 'the amount listed in item (iii) and the amount equivalent to 4.4 percent of the amount specified by Cabinet Order as the amount attributable to the consolidated parent corporation or each consolidated subsidiary corporation, out of the amount deducted from the consolidated tax amount before adjustment prescribed in Article 68-15-6, paragraphs (7) and (8) of the Act on Special Measures Concerning Taxation pursuant to the provisions of those paragraphs', and the phrase '(that Act' is deemed to be replaced with '(the Corporation Tax Act'" are deemed to be deleted.
machine translation, not official
### 第百十四条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credits Deducted from the Amount of Corporation Tax of a Consolidated Corporation
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suppl-4261-10/art-114 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-114 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-114
**第一項** 新租税特別措置法第六十八条の十五の七の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4261-10/art-114/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-114/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-114/par-1
The provisions of Article 68-15-7 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
machine translation, not official
### 第百十五条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
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suppl-4261-10/art-115 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115
**第一項** 施行日から附則第一条第二十一号に定める日の前日までの間における新租税特別措置法第六十八条の十七第三項の規定の適用については、同項中「前二項」とあるのは、「第一項」とする。
suppl-4261-10/art-115/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-1
With regard to the application of the provisions of Article 68-17, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xxi) of the Supplementary Provisions, the phrase "the preceding two paragraphs" in that paragraph is deemed to be replaced with "paragraph (1)".
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**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等（取得又は製作若しくは建設をいう。次項において同じ。）をした旧租税特別措置法第六十八条の二十第一項に規定する集積産業用資産については、なお従前の例による。
suppl-4261-10/art-115/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-115/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-2
The provisions then in force continue to govern industrial cluster assets prescribed in Article 68-20, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date.
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**第三項** 新租税特別措置法第六十八条の二十七第一項（新租税特別措置法第四十五条第一項の表の第二号から第四号までに係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする新租税特別措置法第六十八条の二十七第一項に規定する工業用機械等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十七第一項に規定する工業用機械等については、なお従前の例による。
suppl-4261-10/art-115/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-115/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-3
The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) through (iv) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
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**第四項** 旧租税特別措置法第四十五条第一項の表の第三号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日）までの間は、新租税特別措置法第四十五条第一項の表の第三号の第一欄に掲げる地区とみなして、新租税特別措置法第六十八条の二十七第一項（同号に係る部分に限る。）の規定を適用する。
suppl-4261-10/art-115/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-115/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-4
The districts listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be the districts listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day on which six months have elapsed from the Effective Date (if, by that day, an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted pursuant to the provisions of paragraph (5) of that Article, the day before the date of that submission), and the provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply accordingly.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の二十七（第二項の表の第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に同項に規定する取得等をする同項に規定する産業振興機械等について適用する。
suppl-4261-10/art-115/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-115/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-5
The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in paragraph (2) of that Article) apply to industrial promotion machinery, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.
machine translation, not official
**第六項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に旧租税特別措置法第六十八条の二十七第二項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第二号（旧租税特別措置法第四十五条第二項の表の第二号の上欄に規定する政令で定める区域に係る部分に限る。）に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第六十八条の二十七第二項の表の第二号の上欄及び第三項中「第四十五条第二項」とあるのは、「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第八十四条第六項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第四十五条第二項」とする。
suppl-4261-10/art-115/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-115/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-6
With regard to industrial promotion machinery, etc. prescribed in Article 68-27, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (ii) of the table in that paragraph (limited to the part concerning the areas specified by Cabinet Order prescribed in the left-hand column of item (ii) of the table in Article 45, paragraph (2) of the Former Act on Special Measures Concerning Taxation)) remain in force. In this case, the phrase "Article 45, paragraph (2)" in the left-hand column of item (ii) of the table in Article 68-27, paragraph (2) of the Former Act on Special Measures Concerning Taxation and in paragraph (3) of that Article is deemed to be replaced with "Article 45, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 84, paragraph (6) of the Supplementary Provisions of that Act".
machine translation, not official
**第七項** 新租税特別措置法第六十八条の三十五（第三項第二号（同号に規定する区域計画に係る部分に限る。）に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十七号に定める日以後に取得又は新築をする新租税特別措置法第六十八条の三十五第一項に規定する特定再開発建築物等について適用する。
suppl-4261-10/art-115/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-115/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-7
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (ii) of that Article (limited to the part concerning the zone plan prescribed in that item)) apply to specified redevelopment buildings, etc. prescribed in Article 68-35, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly constructs on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions.
machine translation, not official
**第八項** 新租税特別措置法第六十八条の三十五（第三項第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十六号に定める日以後に取得又は新築をする新租税特別措置法第六十八条の三十五第一項に規定する特定再開発建築物等について適用する。
suppl-4261-10/art-115/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-115/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-8
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (iii) of that Article) apply to specified redevelopment buildings, etc. prescribed in Article 68-35, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly constructs on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions.
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### 第百十六条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations
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suppl-4261-10/art-116 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-116 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-116
**第一項** 新租税特別措置法第六十八条の四十三の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得をする同条第一項の特定株式等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得をした旧租税特別措置法第六十八条の四十三第一項に規定する特定株式等については、なお従前の例による。
suppl-4261-10/art-116/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-116/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-116/par-1
The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. referred to in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 68-43, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の四十三の二及び第六十八条の四十三の三の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に終了する連結事業年度分の法人税について適用する。
suppl-4261-10/art-116/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-116/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-116/par-2
The provisions of Article 68-43-2 and Article 68-43-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
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### 第百十七条（沖縄の認定法人の連結所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction of Consolidated Income of Certified Corporations in Okinawa
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suppl-4261-10/art-117 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-117 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-117
**第一項** 新租税特別措置法第六十八条の六十三（第一項に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、同項の表（以下この条において「新表」という。）の各号の上欄に掲げる連結法人に該当するものの施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、旧租税特別措置法第六十八条の六十三第一項の表（以下この条において「旧表」という。）の第一号又は第二号の上欄に掲げる連結法人に該当するものの施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4261-10/art-117/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-117/par-1
The provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1) of that Article) apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that falls under a consolidated corporation listed in the left-hand column of any of the items of the table in that paragraph (hereinafter referred to as the "new table" in this Article), and the provisions then in force continue to govern corporation tax for consolidated business years ended before the Effective Date of a consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that falls under a consolidated corporation listed in the left-hand column of item (i) or (ii) of the table in Article 68-63, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as the "former table" in this Article).
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**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日前に設立されたもの（第六項又は第七項の規定により新表の各号の中欄に掲げる地区とみなされる地区内においてそのみなされる間に設立されたものを含む。）の施行日以後に終了する連結事業年度における新租税特別措置法第六十八条の六十三（第一項に係る部分に限り、次項、第四項、第六項又は第七項の規定によりみなして適用する場合を含む。）の規定の適用については、同条第一項中「（当該各号の上欄に規定する提出の日」とあるのは「のうち地区指定（同表の第一号の上欄に掲げる連結法人にあつては沖縄振興特別措置法の一部を改正する法律（平成二十六年法律第七号）による改正前の沖縄振興特別措置法第二十九条第一項の規定による指定をいい、同表の第二号の上欄に掲げる連結法人にあつては同法第四十二条第一項の規定による指定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十七条第三項の規定により同条第一項に規定する新表の第二号の上欄に掲げる連結法人とみなされたものにあつては、沖縄振興特別措置法の一部を改正する法律（平成二十四年法律第十三号）による改正前の沖縄振興特別措置法第四十二条第一項の規定による指定）をいう。）の日」と、「ものに限る。）」とあるのは「もの」とする。
suppl-4261-10/art-117/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-117/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-117/par-2
With regard to the application of the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1) of that Article, and including the cases where they are deemed to apply pursuant to the provisions of the following paragraph, paragraph (4), paragraph (6) or paragraph (7)) in a consolidated business year ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that was incorporated before the Effective Date (including one that was incorporated within a district deemed, pursuant to the provisions of paragraph (6) or (7), to be a district listed in the middle column of an item of the new table, during the period for which it is so deemed), the phrase "(the date of submission prescribed in the left-hand column of each of those items" in paragraph (1) of that Article is deemed to be replaced with ", out of those, the date of the district designation (meaning, for a consolidated corporation listed in the left-hand column of item (i) of that table, the designation under the provisions of Article 29, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa before the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 7 of 2014), and, for a consolidated corporation listed in the left-hand column of item (ii) of that table, the designation under the provisions of Article 42, paragraph (1) of that Act (for one deemed, pursuant to the provisions of Article 37, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), to be a consolidated corporation listed in the left-hand column of item (ii) of the new table prescribed in paragraph (1) of that Article, the designation under the provisions of Article 42, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa before the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012)))", and the phrase "limited to those)" is deemed to be replaced with "those".
machine translation, not official
**第三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日前に旧表の第一号の上欄に規定する認定を受けたもの（沖縄振興特別措置法一部改正法附則第四条第一項の規定により新沖縄振興特別措置法第三十条第一項の認定を受けたものとみなされるものに限る。）は、当該連結親法人又はその連結子法人の施行日以後に終了する連結事業年度において、新表の第一号の上欄に掲げる連結法人とみなす。
suppl-4261-10/art-117/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-117/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-117/par-3
A consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that received before the Effective Date the certification prescribed in the left-hand column of item (i) of the former table (limited to one deemed, pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act, to have received the certification under Article 30, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa) is deemed to be a consolidated corporation listed in the left-hand column of item (i) of the new table in consolidated business years of that consolidated parent corporation or its consolidated subsidiary corporation ending on or after the Effective Date.
machine translation, not official
**第四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日前に旧表の第二号の上欄に規定する認定を受けたもの（沖縄振興特別措置法一部改正法附則第四条第三項の規定により新沖縄振興特別措置法第四十四条第一項の認定を受けたものとみなされるものに限り、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十七条第三項の規定により同欄に掲げる連結法人とみなされたもの（以下この項において「旧認定法人」という。）を含む。）は、これらの連結親法人又はその連結子法人の施行日以後に終了する連結事業年度において、新表の第二号の上欄に掲げる連結法人とみなす。この場合において、旧認定法人に係る新租税特別措置法第六十八条の六十三の規定の適用については、同条第一項中「事業（当該地区以外の地域において行われる当該事業に関連する事業として政令で定める事業を含む。）に係る」とあるのは「事業に係る」と、「百分の四十」とあるのは「百分の三十五」とする。
suppl-4261-10/art-117/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-117/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-117/par-4
A consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that received before the Effective Date the certification prescribed in the left-hand column of item (ii) of the former table (limited to one deemed, pursuant to the provisions of Article 4, paragraph (3) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act, to have received the certification under Article 44, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa, and including one deemed, pursuant to the provisions of Article 37, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), to be a consolidated corporation listed in that column (hereinafter referred to as a "former certified corporation" in this paragraph)) is deemed to be a consolidated corporation listed in the left-hand column of item (ii) of the new table in consolidated business years of that consolidated parent corporation or its consolidated subsidiary corporation ending on or after the Effective Date. In this case, with regard to the application of the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation to a former certified corporation, the phrase "pertaining to the business (including a business specified by Cabinet Order as a business related to that business that is conducted in an area outside that district)" in paragraph (1) of that Article is deemed to be replaced with "pertaining to the business", and the phrase "40 percent" is deemed to be replaced with "35 percent".
machine translation, not official
**第五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日前に旧表の第三号の上欄に規定する認定を受けたものの施行日以後に終了する連結事業年度分の法人税については、旧租税特別措置法第六十八条の六十三（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号中「沖縄振興特別措置法」とあるのは、「沖縄振興特別措置法の一部を改正する法律（平成二十六年法律第七号）による改正前の沖縄振興特別措置法」とする。
suppl-4261-10/art-117/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-117/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-117/par-5
With regard to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that received before the Effective Date the certification prescribed in the left-hand column of item (iii) of the former table, the provisions of Article 68-63 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning that item) remain in force. In this case, the phrase "the Act on Special Measures for the Promotion and Development of Okinawa" in that item is deemed to be replaced with "the Act on Special Measures for the Promotion and Development of Okinawa before the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 7 of 2014)".
machine translation, not official
**第六項** 旧表の第一号の中欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第二十八条第五項の規定による同条第一項に規定する情報通信産業振興計画の提出があった場合には、その提出があった日の前日）までの間は、新表の第一号の中欄に掲げる地区とみなして、新租税特別措置法第六十八条の六十三（同号に係る部分に限る。）の規定を適用する。
suppl-4261-10/art-117/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-117/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-117/par-6
The districts listed in the middle column of item (i) of the former table are deemed to be the districts listed in the middle column of item (i) of the new table during the period from the Effective Date to the day on which six months have elapsed from the Effective Date (if, by that day, an information and communications industry promotion plan prescribed in Article 28, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted pursuant to the provisions of paragraph (5) of that Article, the day before the date of that submission), and the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply accordingly.
machine translation, not official
**第七項** 旧表の第二号の中欄に掲げる地区（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十七条第六項の規定により同欄に掲げる地区とみなされた地域を含む。）は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日）までの間は、新表の第二号の中欄に掲げる地区とみなして、新租税特別措置法第六十八条の六十三（同号に係る部分に限る。）の規定を適用する。
suppl-4261-10/art-117/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-117/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-117/par-7
The districts listed in the middle column of item (ii) of the former table (including the regions deemed to be districts listed in that column pursuant to the provisions of Article 37, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)) are deemed to be the districts listed in the middle column of item (ii) of the new table during the period from the Effective Date to the day on which six months have elapsed from the Effective Date (if, by that day, an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted pursuant to the provisions of paragraph (5) of that Article, the day before the date of that submission), and the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply accordingly.
machine translation, not official
**第八項** 新租税特別措置法第六十八条の六十三（第二項に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、同項に規定する連結法人に該当するものの施行日以後に終了する連結事業年度分の法人税について適用する。
suppl-4261-10/art-117/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-117/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-117/par-8
The provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2) of that Article) apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that falls under a consolidated corporation prescribed in that paragraph.
machine translation, not official
### 第百十八条（連結法人が農用地等を取得した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where a Consolidated Corporation Has Acquired Agricultural Land, etc.
caption: machine translation, not official
suppl-4261-10/art-118 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-118 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-118
**第一項** 新租税特別措置法第六十八条の六十五の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行われる現物分配により移転を受ける同条第一項に規定する農用地等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行われた現物分配により移転を受けた旧租税特別措置法第六十八条の六十五第一項に規定する農用地等については、なお従前の例による。
suppl-4261-10/art-118/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-118/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-118/par-1
The provisions of Article 68-65 of the New Act on Special Measures Concerning Taxation apply to agricultural land, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives a transfer of through a distribution in kind carried out on or after the Effective Date, and the provisions then in force continue to govern agricultural land, etc. prescribed in Article 68-65, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received a transfer of through a distribution in kind carried out before the Effective Date.
machine translation, not official
### 第百十九条（連結法人の交際費等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. of Consolidated Corporations from Deductible Expenses
caption: machine translation, not official
suppl-4261-10/art-119 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-119
**第一項** 新租税特別措置法第六十八条の六十六の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4261-10/art-119/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-119/par-1
The provisions of Article 68-66 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
machine translation, not official
### 第百二十条（連結法人が使途秘匿金の支出をした場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where a Consolidated Corporation Has Made an Expenditure for Undisclosed Purposes
caption: machine translation, not official
suppl-4261-10/art-120 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-120 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-120
**第一項** 国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の日の前日までの間における新租税特別措置法第六十八条の六十七第五項の規定の適用については、同項第二号中「及び第六十八条の十三」とあるのは「、第六十八条の十三及び第六十八条の十五」と、「第六十八条の十三第一項、第六十八条の十四第二項」とあるのは「第六十八条の十三第一項」とする。
suppl-4261-10/art-120/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-120/par-1
If the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 68-67, paragraph (5) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions set forth in that item come into effect, the phrase "and Article 68-13" in item (ii) of that paragraph is deemed to be replaced with ", Article 68-13 and Article 68-15", and the phrase "Article 68-13, paragraph (1), Article 68-14, paragraph (2)" is deemed to be replaced with "Article 68-13, paragraph (1)".
machine translation, not official
### 第百二十一条（連結法人の土地の譲渡等がある場合の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate Where a Consolidated Corporation Has a Transfer of Land, etc.
caption: machine translation, not official
suppl-4261-10/art-121 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-121 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-121
**第一項** 国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の日の前日までの間における新租税特別措置法第六十八条の六十八第十一項の規定の適用については、同項第二号中「及び第六十八条の十三」とあるのは「、第六十八条の十三及び第六十八条の十五」と、「第六十八条の十三第一項、第六十八条の十四第二項」とあるのは「第六十八条の十三第一項」とする。
suppl-4261-10/art-121/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-121/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-121/par-1
If the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 68-68, paragraph (11) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions set forth in that item come into effect, the phrase "and Article 68-13" in item (ii) of that paragraph is deemed to be replaced with ", Article 68-13 and Article 68-15", and the phrase "Article 68-13, paragraph (1), Article 68-14, paragraph (2)" is deemed to be replaced with "Article 68-13, paragraph (1)".
machine translation, not official
### 第百二十二条（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets, etc. by Consolidated Corporations
caption: machine translation, not official
suppl-4261-10/art-122 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-122 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122
**第一項** 新租税特別措置法第六十八条の七十四（新租税特別措置法第六十五条の三第一項第四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う新租税特別措置法第六十八条の七十四第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4261-10/art-122/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-122/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-1
The provisions of Article 68-74 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-3, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第十号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第二十号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4261-10/art-122/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-122/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-2
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (x) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (xx) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before that date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二十二号の二に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十九号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4261-10/art-122/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-122/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-3
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xxii)-2 of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (xix) of the Supplementary Provisions.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二十五号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十八号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4261-10/art-122/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-122/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-4
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xxv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (xviii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before that date.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第一号から第四号まで、第七号、第八号又は第十号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に同表の第一号から第四号まで、第七号、第八号又は第十号の上欄に掲げる資産の譲渡をして、施行日以後にこれらの号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に旧租税特別措置法第六十八条の七十八第一項の表の第一号から第三号まで、第五号、第七号、第八号又は第十号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をするこれらの号の下欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定並びに連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたこれらの号の下欄に掲げる資産については、第八項に規定する場合を除き、なお従前の例による。
suppl-4261-10/art-122/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-122/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-5
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (i) through (iv), item (vii), item (viii) or item (x) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers, on or after the Effective Date, assets listed in the left-hand column of items (i) through (iv), item (vii), item (viii) or item (x) of that table and acquires, on or after the Effective Date, assets listed in the right-hand column of those items, to those assets and to the special account or the special account during the year referred to in Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and, except in the case prescribed in paragraph (8), the provisions then in force continue to govern, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transferred, before the Effective Date, assets listed in the left-hand column of items (i) through (iii), item (v), item (vii), item (viii) or item (x) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation, assets listed in the right-hand column of those items that were acquired before the Effective Date or assets listed in the right-hand column of those items that are acquired on or after the Effective Date, and the special account or the special account during the year referred to in Article 68-79, paragraph (1) or (3) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, and, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers, on or after the Effective Date, assets listed in the left-hand column of those items, assets listed in the right-hand column of those items that were acquired before the Effective Date.
machine translation, not official
**第六項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十八第一項の表の第四号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4261-10/art-122/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-122/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-6
The provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (iv) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before the Effective Date.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第五号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第二十号に定める日以後に同表の第五号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定について適用する。
suppl-4261-10/art-122/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-122/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-7
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (v) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers, on or after the date specified in Article 1, item (xx) of the Supplementary Provisions, assets listed in the left-hand column of item (v) of that table and acquires, on or after that date, assets listed in the right-hand column of that item, to those assets and to the special account or the special account during the year referred to in Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets.
machine translation, not official
**第八項** 施行日前にその施行の認可をされた密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業に関する都市計画の実施に伴い、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得をする旧租税特別措置法第六十八条の七十八第一項の表の第八号の下欄に掲げる資産については、同条から旧租税特別措置法第六十八条の八十まで（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第六十八条の七十八第一項中「平成二十六年三月三十一日」とあるのは「平成二十八年三月三十一日」と、同項の表の第八号の上欄中「第六十五条の七第一項」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第九十条第八項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下この条及び次条において「旧効力単体措置法」という。）第六十五条の七第一項」と、同条第四項中「第六十五条の七第一項」とあるのは「旧効力単体措置法第六十五条の七第一項」と、「同法」とあるのは「法人税法」と、同条第七項中「及び第六十八条の三十二並びにこれら」とあるのは「の規定及び同条」と、同条第十二項中「第六十五条の七第一項」とあるのは「旧効力単体措置法第六十五条の七第一項」と、旧租税特別措置法第六十八条の七十九第一項中「平成二十六年三月三十一日」とあるのは「平成二十八年三月三十一日」と、同条第十五項及び第十六項中「第六十五条の八第七項」とあるのは「旧効力単体措置法第六十五条の八第七項」と、「、第六十五条の七第一項」とあるのは「、旧効力単体措置法第六十五条の七第一項」と、旧租税特別措置法第六十八条の八十中「平成二十六年三月三十一日」とあるのは「平成二十八年三月三十一日」とする。
suppl-4261-10/art-122/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-122/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-8
With regard to assets listed in the right-hand column of item (viii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date in connection with the implementation of an urban plan concerning a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts for whose implementation authorization was granted before the Effective Date, the provisions of that Article through Article 68-80 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning that item) remain in force. In this case, the phrase "March 31, 2014" in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2016"; the phrase "Article 65-7, paragraph (1)" in the left-hand column of item (viii) of the table in that paragraph is deemed to be replaced with "Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 90, paragraph (8) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations' in this Article and the following Article)"; the phrase "Article 65-7, paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations", and the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act"; the phrase "… and Article 68-32, and these provisions" in paragraph (7) of that Article is deemed to be replaced with "the provisions of … and the provisions of that Article"; the phrase "Article 65-7, paragraph (1)" in paragraph (12) of that Article is deemed to be replaced with "Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "March 31, 2014" in Article 68-79, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2016"; the phrase "Article 65-8, paragraph (7)" in paragraphs (15) and (16) of that Article is deemed to be replaced with "Article 65-8, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations", and the phrase ", Article 65-7, paragraph (1)" is deemed to be replaced with ", Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; and the phrase "March 31, 2014" in Article 68-80 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2016".
machine translation, not official
**第九項** 前項の規定の適用がある場合における新租税特別措置法第六十八条の七十四、第六十八条の七十五、第六十八条の七十六の二及び第六十八条の八十五の規定の適用については、新租税特別措置法第六十八条の七十四第一項中「第六十八条の八十まで」とあるのは「第六十八条の八十まで若しくは所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十二条第八項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下「旧効力措置法」という。）第六十八条の七十八から第六十八条の八十まで」と、新租税特別措置法第六十八条の七十五第一項及び第六十八条の七十六の二第一項中「第六十八条の八十まで」とあるのは「第六十八条の八十まで若しくは旧効力措置法第六十八条の七十八から第六十八条の八十まで」と、新租税特別措置法第六十八条の八十五第十四項第二号ハ中「又は第六十八条の八十三」とあるのは「若しくは第六十八条の八十三又は旧効力措置法第六十八条の七十八若しくは第六十八条の七十九」とする。
suppl-4261-10/art-122/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-122/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-9
With regard to the application of the provisions of Article 68-74, Article 68-75, Article 68-76-2 and Article 68-85 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "through Article 68-80" in Article 68-74, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "through Article 68-80, or Articles 68-78 through 68-80 of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remain in force pursuant to the provisions of Article 122, paragraph (8) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force")"; the phrase "through Article 68-80" in Article 68-75, paragraph (1) and Article 68-76-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "through Article 68-80, or Articles 68-78 through 68-80 of the Former Act on Special Measures Concerning Taxation Kept in Force"; and the phrase "or Article 68-83" in Article 68-85, paragraph (14), item (ii), (c) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Article 68-83, or Article 68-78 or Article 68-79 of the Former Act on Special Measures Concerning Taxation Kept in Force".
machine translation, not official
**第十項** 新租税特別措置法第六十八条の七十八第十五項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が、施行日以後に行う現物分配により移転をする同条第一項の表の各号の上欄に掲げる資産又は施行日以後に行われる現物分配により移転を受ける同表の各号の下欄に掲げる資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が、施行日前に行った現物分配により移転をした旧租税特別措置法第六十八条の七十八第一項の表の各号の上欄に掲げる資産又は施行日前に行われた現物分配により移転を受けた同表の各号の下欄に掲げる資産については、なお従前の例による。
suppl-4261-10/art-122/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-122/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-10
The provisions of Article 68-78, paragraph (15) of the New Act on Special Measures Concerning Taxation apply to assets listed in the left-hand column of any of the items of the table in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers through a distribution in kind that it carries out on or after the Effective Date, or to assets listed in the right-hand column of any of the items of that table that it receives a transfer of through a distribution in kind carried out on or after the Effective Date, and the provisions then in force continue to govern assets listed in the left-hand column of any of the items of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transferred through a distribution in kind that it carried out before the Effective Date, or assets listed in the right-hand column of any of the items of that table that it received a transfer of through a distribution in kind carried out before the Effective Date.
machine translation, not official
**第十一項** 施行日から附則第一条第二十号に定める日の前日までの間における新租税特別措置法第六十八条の七十八から第六十八条の八十までの規定の適用については、新租税特別措置法第六十八条の七十八第一項中「同表の各号」とあるのは、「同表の各号（第五号を除く。以下第六十八条の八十までにおいて同じ。）」とする。
suppl-4261-10/art-122/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-122/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-11
With regard to the application of the provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xx) of the Supplementary Provisions, the phrase "the items of that table" in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the items of that table (excluding item (v); the same applies hereinafter through Article 68-80)".
machine translation, not official
### 第百二十三条（連結法人の国外関連者との取引に係る課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation, etc. on Transactions of Consolidated Corporations with Foreign Affiliates
caption: machine translation, not official
suppl-4261-10/art-123 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-123 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-123
**第一項** 新租税特別措置法第六十八条の八十八第一項の規定は、連結法人に係る同項に規定する国外関連者である恒久的施設を有する外国法人の平成二十八年四月一日以後に開始する事業年度における当該連結法人と当該外国法人との取引について適用し、連結法人に係る旧租税特別措置法第六十八条の八十八第一項に規定する国外関連者である外国法人の同日前に開始した事業年度における当該連結法人と当該外国法人との取引については、なお従前の例による。
suppl-4261-10/art-123/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-123/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-123/par-1
The provisions of Article 68-88, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transactions between a consolidated corporation and a foreign corporation having a permanent establishment that is a foreign affiliate prescribed in that paragraph of that consolidated corporation, in the business years of that foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern transactions between a consolidated corporation and a foreign corporation that is a foreign affiliate prescribed in Article 68-88, paragraph (1) of the Former Act on Special Measures Concerning Taxation of that consolidated corporation, in the business years of that foreign corporation that began before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の八十八第三項の規定は、連結法人に係る同条第一項に規定する国外関連者である恒久的施設を有する外国法人の平成二十八年四月一日以後に開始する事業年度において当該連結法人が当該外国法人に対して支出する同条第三項に規定する寄附金の額について適用し、連結法人に係る旧租税特別措置法第六十八条の八十八第一項に規定する国外関連者である外国法人の同日前に開始した事業年度において当該連結法人が当該外国法人に対して支出した同条第三項に規定する寄附金の額については、なお従前の例による。
suppl-4261-10/art-123/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-123/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-123/par-2
The provisions of Article 68-88, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the amount of donations prescribed in that paragraph that a consolidated corporation expends to a foreign corporation having a permanent establishment that is a foreign affiliate prescribed in paragraph (1) of that Article of that consolidated corporation, in the business years of that foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern the amount of donations prescribed in paragraph (3) of that Article that a consolidated corporation expended to a foreign corporation that is a foreign affiliate prescribed in Article 68-88, paragraph (1) of the Former Act on Special Measures Concerning Taxation of that consolidated corporation, in the business years of that foreign corporation that began before that date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の八十八の二第二項及び第五項の規定は、平成二十七年四月一日以後に申請される同条第一項の規定による納税の猶予について適用し、同日前に申請された旧租税特別措置法第六十八条の八十八の二第一項の規定による納税の猶予については、なお従前の例による。
suppl-4261-10/art-123/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-123/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-123/par-3
The provisions of Article 68-88-2, paragraphs (2) and (5) of the New Act on Special Measures Concerning Taxation apply to a grace period for tax payment under the provisions of paragraph (1) of that Article that is applied for on or after April 1, 2015, and the provisions then in force continue to govern a grace period for tax payment under the provisions of Article 68-88-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was applied for before that date.
machine translation, not official
### 第百二十四条（連結法人の特定の基金に対する負担金等の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds by Consolidated Corporations
caption: machine translation, not official
suppl-4261-10/art-124 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-124 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-124
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に支出した旧租税特別措置法第六十六条の十一第一項第三号に掲げる掛金については、なお従前の例による。
suppl-4261-10/art-124/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-124/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-124/par-1
The provisions then in force continue to govern premiums listed in Article 66-11, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation paid before the Effective Date.
machine translation, not official
### 第百二十五条（連結法人の連結国外所得金額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of the Amount of Consolidated Foreign-Source Income of Consolidated Corporations
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suppl-4261-10/art-125 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-125 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-125
**第一項** 新租税特別措置法第六十八条の百七の二の規定は、連結法人の連結親法人事業年度が平成二十八年四月一日以後に開始する連結事業年度の同条第一項に規定する連結国外所得金額の計算について適用する。
suppl-4261-10/art-125/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-125/par-1
The provisions of Article 68-107-2 of the New Act on Special Measures Concerning Taxation apply to the calculation of the amount of consolidated foreign-source income prescribed in paragraph (1) of that Article for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after April 1, 2016.
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### 第百二十六条（連結法人の受ける特定目的信託の利益の分配に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Distributions of Profits of Specified-Purpose Trusts Received by Consolidated Corporations
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suppl-4261-10/art-126 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-126 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-126
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十八年四月一日前に受けた旧租税特別措置法第六十八条の百十第二項に規定する外国特定目的信託の利益分配の額については、なお従前の例による。
suppl-4261-10/art-126/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-126/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-126/par-1
The provisions then in force continue to govern the amount of distributions of profits of a foreign special purpose trust prescribed in Article 68-110, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received before April 1, 2016.
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### 第百二十七条（連結法人の受ける特定投資信託の収益の分配に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Distributions of Proceeds of Specified Investment Trusts Received by Consolidated Corporations
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suppl-4261-10/art-127 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-127
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十八年四月一日前に受けた旧租税特別措置法第六十八条の百十一第二項に規定する外国特定投資信託の収益分配の額については、なお従前の例による。
suppl-4261-10/art-127/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-127/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-127/par-1
The provisions then in force continue to govern the amount of distributions of proceeds of a foreign special investment trust prescribed in Article 68-111, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received before April 1, 2016.
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### 第百二十八条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4261-10/art-128 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128
**第一項** 新租税特別措置法第七十条の二第七項の規定は、同条第二項第一号に規定する特定受贈者が施行日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下この条及び附則第百五十四条において同じ。）により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用する。
suppl-4261-10/art-128/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-1
The provisions of Article 70-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article and in Article 154 of the Supplementary Provisions) on or after the Effective Date.
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**第二項** 新租税特別措置法第七十条の三第七項の規定は、同条第三項第一号に規定する特定受贈者が施行日以後に贈与により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用する。
suppl-4261-10/art-128/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-2
The provisions of Article 70-3, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (3), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after the Effective Date.
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**第三項** 新租税特別措置法第七十条の四の規定は、施行日以後に行われる同条第一項に規定する農地等の贈与に係る贈与税について適用し、施行日前に行われた旧租税特別措置法第七十条の四第一項に規定する農地等の贈与に係る贈与税については、なお従前の例による。
suppl-4261-10/art-128/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-3
The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax on a gift of farmland, etc. prescribed in paragraph (1) of that Article that is made on or after the Effective Date, and the provisions then in force continue to govern gift tax on a gift of farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was made before the Effective Date.
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**第四項** 次に掲げる者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同条第十項（第二号を除く。）、第十五項及び第十六項の規定（第九号に掲げる受贈者にあっては同条第一項、第十項（第二号を除く。）、第十五項及び第十六項の規定とし、第十号に掲げる受贈者にあっては同条第一項、第十項、第十五項及び第十六項の規定とする。）、新租税特別措置法第七十条の五の規定並びに新租税特別措置法第七十条の八第一項の規定を適用する。この場合において、当該受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4261-10/art-128/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4
The persons listed in the following items are deemed to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraph (10) (excluding item (ii)), paragraph (15) and paragraph (16) of that Article (for a donee listed in item (ix), the provisions of paragraph (1), paragraph (10) (excluding item (ii)), paragraph (15) and paragraph (16) of that Article, and for a donee listed in item (x), the provisions of paragraph (1), paragraph (10), paragraph (15) and paragraph (16) of that Article), the provisions of Article 70-5 of the New Act on Special Measures Concerning Taxation and the provisions of Article 70-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to them. In this case, necessary matters concerning the application of those provisions to those donees are specified by Cabinet Order.
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**一** 租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4261-10/art-128/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-1
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**二** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項の規定によりなお従前の例によることとされる場合における同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4261-10/art-128/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-2
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act;
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**三** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4261-10/art-128/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-3
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**四** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4261-10/art-128/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-4
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), who is receiving the application of the provisions of the main clause of that paragraph;
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**五** 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4261-10/art-128/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-5
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), who is receiving the application of the provisions of the main clause of that paragraph;
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**六** 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第三十二条第四項の規定によりなお従前の例によることとされる場合における同法第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4261-10/art-128/par-4/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-6
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 32, paragraph (4) of the Supplementary Provisions of that Act;
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**七** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4261-10/art-128/par-4/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-7
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (10) of the Supplementary Provisions of that Act;
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**八** 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4261-10/art-128/par-4/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-8
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 55, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**九** 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4261-10/art-128/par-4/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-9
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 66, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph; and
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**十** 旧租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4261-10/art-128/par-4/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-10
a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of that paragraph.
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**第五項** 前項の規定により適用する新租税特別措置法第七十条の四第十五項及び第十六項の規定並びに新租税特別措置法第七十条の八第一項の規定は、施行日以後に前項各号に掲げる受贈者がこれらの規定に規定する収用交換等による譲渡をする場合について適用する。
suppl-4261-10/art-128/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-5
The provisions of Article 70-4, paragraphs (15) and (16) of the New Act on Special Measures Concerning Taxation and the provisions of Article 70-8, paragraph (1) of the New Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of the preceding paragraph, apply to the cases where a donee listed in any of the items of the preceding paragraph makes a transfer by expropriation or exchange, etc. prescribed in those provisions on or after the Effective Date.
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**第六項** 新租税特別措置法第七十条の四の二の規定は、施行日以後に同条第二項に規定する猶予適用者が同条第一項第一号に掲げる貸付けを行う場合について適用し、施行日前に旧租税特別措置法第七十条の四の二第二項に規定する猶予適用者が同条第一項第一号に掲げる貸付けを行った場合については、なお従前の例による。
suppl-4261-10/art-128/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-6
The provisions of Article 70-4-2 of the New Act on Special Measures Concerning Taxation apply to the cases where a person subject to the grace period prescribed in paragraph (2) of that Article makes a loan listed in paragraph (1), item (i) of that Article on or after the Effective Date, and the provisions then in force continue to govern the cases where a person subject to the grace period prescribed in Article 70-4-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation made a loan listed in paragraph (1), item (i) of that Article before the Effective Date.
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**第七項** 新租税特別措置法第七十条の六の規定は、施行日以後に相続又は遺贈により取得をする同条第一項に規定する特例農地等に係る相続税について適用し、施行日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税については、なお従前の例による。
suppl-4261-10/art-128/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-7
The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in paragraph (1) of that Article that is acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was acquired by inheritance or bequest before the Effective Date.
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**第八項** 次に掲げる者は、新租税特別措置法第七十条の六第一項に規定する農業相続人とみなして、同条第十二項（第二号を除く。）、第十九項及び第二十項の規定（第六号に掲げる農業相続人にあっては同条第一項、第十二項（第二号を除く。）、第十九項及び第二十項の規定とし、第七号に掲げる農業相続人にあっては同条第一項、第十二項、第十九項及び第二十項の規定とする。）並びに新租税特別措置法第七十条の八第三項の規定を適用する。この場合において、当該農業相続人に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4261-10/art-128/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8
The persons listed in the following items are deemed to be farming heirs prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraph (12) (excluding item (ii)), paragraph (19) and paragraph (20) of that Article (for a farming heir listed in item (vi), the provisions of paragraph (1), paragraph (12) (excluding item (ii)), paragraph (19) and paragraph (20) of that Article, and for a farming heir listed in item (vii), the provisions of paragraph (1), paragraph (12), paragraph (19) and paragraph (20) of that Article) and the provisions of Article 70-8, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to them. In this case, necessary matters concerning the application of those provisions to those farming heirs are specified by Cabinet Order.
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**一** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第五項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4261-10/art-128/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8/item-1
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
machine translation, not official
**二** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4261-10/art-128/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8/item-2
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), who is receiving the application of the provisions of the main clause of that paragraph;
machine translation, not official
**三** 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4261-10/art-128/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8/item-3
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), who is receiving the application of the provisions of the main clause of that paragraph;
machine translation, not official
**四** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十一項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4261-10/art-128/par-8/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8/item-4
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (11) of the Supplementary Provisions of that Act;
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**五** 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第十七項の規定によりなお従前の例によることとされる場合における同法第五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4261-10/art-128/par-8/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-8/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8/item-5
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 55, paragraph (17) of the Supplementary Provisions of that Act;
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**六** 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第六項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4261-10/art-128/par-8/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8/item-6
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 66, paragraph (6) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph; and
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**七** 旧租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4261-10/art-128/par-8/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8/item-7
a farming heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of that paragraph.
machine translation, not official
**第九項** 前項の規定により適用する新租税特別措置法第七十条の六第十九項及び第二十項の規定並びに新租税特別措置法第七十条の八第三項の規定は、施行日以後に前項各号に掲げる農業相続人がこれらの規定に規定する収用交換等による譲渡をする場合について適用する。
suppl-4261-10/art-128/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-9
The provisions of Article 70-6, paragraphs (19) and (20) of the New Act on Special Measures Concerning Taxation and the provisions of Article 70-8, paragraph (3) of the New Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of the preceding paragraph, apply to the cases where a farming heir listed in any of the items of the preceding paragraph makes a transfer by expropriation or exchange, etc. prescribed in those provisions on or after the Effective Date.
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**第十項** 新租税特別措置法第七十条の六の二の規定は、施行日以後に同条第一項に規定する猶予適用者が同項第一号に掲げる貸付けを行う場合について適用し、施行日前に旧租税特別措置法第七十条の六の二第一項に規定する猶予適用者が同項第一号に掲げる貸付けを行った場合については、なお従前の例による。
suppl-4261-10/art-128/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-10
The provisions of Article 70-6-2 of the New Act on Special Measures Concerning Taxation apply to the cases where a person subject to the grace period prescribed in paragraph (1) of that Article makes a loan listed in item (i) of that paragraph on or after the Effective Date, and the provisions then in force continue to govern the cases where a person subject to the grace period prescribed in Article 70-6-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made a loan listed in item (i) of that paragraph before the Effective Date.
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**第十一項** 施行日から附則第一条第十八号に定める日の前日までの間における新租税特別措置法第七十条の四第十項、第七十条の四の二第一項、第七十条の六第十二項及び第七十条の六の二第一項の規定の適用については、新租税特別措置法第七十条の四第十項第三号及び第七十条の六第十二項第三号中「、当該農地中間管理機構から借り受けた者」とあるのは「当該農地中間管理機構から借り受けた者とし、農業経営基盤強化促進法第八条第一項に規定する農地保有合理化法人が借り受けた者である場合には当該農地保有合理化法人から借り受けた者とする。」と、新租税特別措置法第七十条の四の二第一項第一号及び第七十条の六の二第一項第一号中「農地中間管理事業のため」とあるのは「農地中間管理事業又は農業経営基盤強化促進法第四条第二項に規定する農地保有合理化事業（同項第一号に掲げる事業に限る。）のため」とする。
suppl-4261-10/art-128/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-11
With regard to the application of the provisions of Article 70-4, paragraph (10), Article 70-4-2, paragraph (1), Article 70-6, paragraph (12) and Article 70-6-2, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xviii) of the Supplementary Provisions, the phrase ", the person who borrowed from that farmland intermediary management organization" in Article 70-4, paragraph (10), item (iii) and Article 70-6, paragraph (12), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the person who borrowed from that farmland intermediary management organization, and, if the person who borrowed is a farmland holding rationalization corporation prescribed in Article 8, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation, the person who borrowed from that farmland holding rationalization corporation.", and the phrase "for a farmland intermediary management project" in Article 70-4-2, paragraph (1), item (i) and Article 70-6-2, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "for a farmland intermediary management project or a farmland holding rationalization project prescribed in Article 4, paragraph (2) of the Act on Promotion of Improvement of Agricultural Management Foundation (limited to the project listed in item (i) of that paragraph)".
machine translation, not official
**第十二項** 農業の構造改革を推進するための農業経営基盤強化促進法等の一部を改正する等の法律附則第三条の規定によりなお従前の例により同条に規定する旧農地保有合理化法人が新たに同条に規定する旧農地保有合理化事業を行う場合又は同法附則第四条第一項の規定により同項各号に掲げる同法附則第三条に規定する旧農地保有合理化事業の実施についてなお従前の例によることとされる場合には、旧租税特別措置法第七十条の四第十項（第三号に係る部分に限る。）、第七十条の四の二第一項（第一号に係る部分に限る。）、第七十条の六第十二項（第三号に係る部分に限る。）及び第七十条の六の二第一項（第一号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、これらの規定中「農業経営基盤強化促進法」とあるのは、「農業の構造改革を推進するための農業経営基盤強化促進法等の一部を改正する等の法律（平成二十五年法律第百二号）第一条の規定による改正前の農業経営基盤強化促進法」とする。
suppl-4261-10/art-128/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-12
In the case where, pursuant to the provisions of Article 3 of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. and Other Matters to Promote Structural Reform of Agriculture, a former farmland holding rationalization corporation prescribed in that Article newly conducts a former farmland holding rationalization project prescribed in that Article in accordance with the provisions then in force, or in the case where, pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of that Act, the provisions then in force continue to govern the implementation of a former farmland holding rationalization project prescribed in Article 3 of the Supplementary Provisions of that Act that is listed in any of the items of that paragraph, the provisions of Article 70-4, paragraph (10) (limited to the part concerning item (iii)), Article 70-4-2, paragraph (1) (limited to the part concerning item (i)), Article 70-6, paragraph (12) (limited to the part concerning item (iii)) and Article 70-6-2, paragraph (1) (limited to the part concerning item (i)) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "the Act on Promotion of Improvement of Agricultural Management Foundation" in those provisions is deemed to be replaced with "the Act on Promotion of Improvement of Agricultural Management Foundation before the amendment by Article 1 of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. and Other Matters to Promote Structural Reform of Agriculture (Act No. 102 of 2013)".
machine translation, not official
**第十三項** 新租税特別措置法第七十条の七の五から第七十条の七の七までの規定は、附則第一条第二十二号に定める日以後に、新租税特別措置法第七十条の七の五第二項第一号に規定する認定医療法人の同項第二号に規定する持分の放棄又は新租税特別措置法第七十条の七の七第一項の個人の死亡に伴い取得する新租税特別措置法第七十条の七の五第一項に規定する経済的利益に係る贈与税について適用する。
suppl-4261-10/art-128/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-13
The provisions of Articles 70-7-5 through 70-7-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on an economic benefit prescribed in Article 70-7-5, paragraph (1) of the New Act on Special Measures Concerning Taxation that is acquired, on or after the date specified in Article 1, item (xxii) of the Supplementary Provisions, as a result of a waiver of an equity interest prescribed in paragraph (2), item (ii) of that Article in a certified medical care corporation prescribed in item (i) of that paragraph or as a result of the death of the individual referred to in Article 70-7-7, paragraph (1) of the New Act on Special Measures Concerning Taxation.
machine translation, not official
**第十四項** 附則第一条第二十二号に定める日から平成二十六年十二月三十一日までの間における新租税特別措置法第七十条の七の五及び第七十条の七の六の規定の適用については、新租税特別措置法第七十条の七の五第一項中「第七十条の二の三及び第七十条の二の四」とあるのは「第七十条の二の三」と、同条第三項第二号中「第七十条の二の五第一項又は第七十条の三第一項」とあるのは「第七十条の三第一項」と、新租税特別措置法第七十条の七の六第一項中「第七十条の二の三及び第七十条の二の四」とあるのは「第七十条の二の三」とする。
suppl-4261-10/art-128/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-14
With regard to the application of the provisions of Article 70-7-5 and Article 70-7-6 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xxii) of the Supplementary Provisions to December 31, 2014, the phrase "Article 70-2-3 and Article 70-2-4" in Article 70-7-5, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 70-2-3", the phrase "Article 70-2-5, paragraph (1) or Article 70-3, paragraph (1)" in paragraph (3), item (ii) of that Article is deemed to be replaced with "Article 70-3, paragraph (1)", and the phrase "Article 70-2-3 and Article 70-2-4" in Article 70-7-6, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 70-2-3".
machine translation, not official
**第十五項** 新租税特別措置法第七十条の七の八及び第七十条の七の九の規定は、附則第一条第二十二号に定める日以後に相続又は遺贈により取得する新租税特別措置法第七十条の七の八第二項に規定する経過措置医療法人の新租税特別措置法第七十条の七の五第二項第二号に規定する持分に係る相続税について適用する。
suppl-4261-10/art-128/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-15
The provisions of Article 70-7-8 and Article 70-7-9 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on an equity interest prescribed in Article 70-7-5, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation in a transitional medical care corporation prescribed in Article 70-7-8, paragraph (2) of the New Act on Special Measures Concerning Taxation that is acquired by inheritance or bequest on or after the date specified in Article 1, item (xxii) of the Supplementary Provisions.
machine translation, not official
**第十六項** 新租税特別措置法第七十条の八第一項の規定は、施行日以後に同項に規定する収用交換等による譲渡をする場合の新租税特別措置法第七十条の四第三十五項の規定により同条第一項本文の規定の適用を受ける同項に規定する受贈者が納付すべき利子税の額について適用し、施行日前に旧租税特別措置法第七十条の八第一項に規定する収用交換等による譲渡をした場合の旧租税特別措置法第七十条の四第三十四項の規定により同条第一項本文の規定の適用を受ける同項に規定する受贈者が納付すべき利子税の額については、なお従前の例による。
suppl-4261-10/art-128/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-16
The provisions of Article 70-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of interest tax to be paid by a donee prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation who receives the application of the provisions of the main clause of that paragraph pursuant to the provisions of paragraph (35) of that Article, in the case where the donee makes a transfer by expropriation or exchange, etc. prescribed in Article 70-8, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the Effective Date, and the provisions then in force continue to govern the amount of interest tax to be paid by a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation who receives the application of the provisions of the main clause of that paragraph pursuant to the provisions of paragraph (34) of that Article, in the case where the donee made a transfer by expropriation or exchange, etc. prescribed in Article 70-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
machine translation, not official
**第十七項** 新租税特別措置法第七十条の八第三項の規定は、施行日以後に同条第一項に規定する収用交換等による譲渡をする場合の新租税特別措置法第七十条の六第四十項の規定により同条第一項本文の規定の適用を受ける同項に規定する農業相続人が納付すべき利子税の額について適用し、施行日前に旧租税特別措置法第七十条の八第一項に規定する収用交換等による譲渡をした場合の旧租税特別措置法第七十条の六第三十九項の規定により同条第一項本文の規定の適用を受ける同項に規定する農業相続人が納付すべき利子税の額については、なお従前の例による。
suppl-4261-10/art-128/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-17
The provisions of Article 70-8, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the amount of interest tax to be paid by a farming heir prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation who receives the application of the provisions of the main clause of that paragraph pursuant to the provisions of paragraph (40) of that Article, in the case where the farming heir makes a transfer by expropriation or exchange, etc. prescribed in Article 70-8, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the Effective Date, and the provisions then in force continue to govern the amount of interest tax to be paid by a farming heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation who receives the application of the provisions of the main clause of that paragraph pursuant to the provisions of paragraph (39) of that Article, in the case where the farming heir made a transfer by expropriation or exchange, etc. prescribed in Article 70-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
machine translation, not official
**第十八項** 新租税特別措置法第七十条の八の二の規定は、附則第一条第二十二号に定める日以後に相続又は遺贈により取得する財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-4261-10/art-128/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-18
The provisions of Article 70-8-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest on or after the date specified in Article 1, item (xxii) of the Supplementary Provisions, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
machine translation, not official
**第十九項** 附則第一条第二十二号に定める日から平成二十六年十二月三十一日までの間における新租税特別措置法第七十条の八の二の規定の適用については、同条第四項第三号中「第七十条の七の二第十四項第十一号」とあるのは「第七十条の七の二第十四項第十号」と、「株式（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。）」とあるのは「株式」とする。
suppl-4261-10/art-128/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-19
With regard to the application of the provisions of Article 70-8-2 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xxii) of the Supplementary Provisions to December 31, 2014, the phrase "Article 70-7-2, paragraph (14), item (xi)" in paragraph (4), item (iii) of that Article is deemed to be replaced with "Article 70-7-2, paragraph (14), item (x)", and the phrase "shares (including investment units prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations)" is deemed to be replaced with "shares".
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**第二十項** 旧租税特別措置法第七十条の十二第一項に規定する物納の許可の申請に係る相続の開始の直前までに当該相続に係る被相続人と環境大臣との間で同条第三項第二号に規定する風景地保護協定が締結された場合において、同条第一項に規定する納税義務者が同条第三項各号に掲げる要件を満たす土地について同条第一項に規定する物納の許可の申請をするときは、同条第三項及び第四項の規定は、なおその効力を有する。
suppl-4261-10/art-128/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-128/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-20
In the case where a scenic area protection agreement prescribed in Article 70-12, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation was concluded between the decedent of the inheritance and the Minister of the Environment by immediately before the commencement of the succession pertaining to an application for permission for payment in kind prescribed in paragraph (1) of that Article, if a person liable for tax prescribed in paragraph (1) of that Article applies for the permission for payment in kind prescribed in that paragraph with regard to land that satisfies the requirements listed in the items of paragraph (3) of that Article, the provisions of paragraphs (3) and (4) of that Article remain in force.
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### 第百二十九条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4261-10/art-129 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-129 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-129
**第一項** 新租税特別措置法第八十条の二の規定は、同条に規定する経営強化計画又は変更後の経営強化計画が施行日以後に提出される場合における同条各号に掲げる事項についての登記に係る登録免許税について適用し、旧租税特別措置法第八十条の二第一項に規定する認定経営基盤強化計画又は同条第二項第一号に規定する経営強化計画若しくは同項第二号に規定する変更後の経営強化計画が施行日前に提出された場合における同条第一項各号（同条第二項において準用する場合を含む。）に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4261-10/art-129/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-129/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-129/par-1
The provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on a registration of the matters listed in the items of that Article in the case where the management strengthening plan or the modified management strengthening plan prescribed in that Article is submitted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on a registration of the matters listed in the items of Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) in the case where an approved business foundation strengthening plan prescribed in paragraph (1) of that Article, a management strengthening plan prescribed in paragraph (2), item (i) of that Article or a modified management strengthening plan prescribed in item (ii) of that paragraph was submitted before the Effective Date.
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**第二項** 施行日前に新関西国際空港株式会社が旧租税特別措置法第八十二条に規定する土地の買入れを行った場合における当該土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4261-10/art-129/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-129/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-129/par-2
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land in the case where New Kansai International Airport Company, Ltd. made a purchase of that land prescribed in Article 82 of the Former Act on Special Measures Concerning Taxation before the Effective Date.
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### 第百三十条（酒税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax Rates
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suppl-4261-10/art-130 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-130 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-130
**第一項** 施行日前に課した、又は課すべきであった酒税については、なお従前の例による。
suppl-4261-10/art-130/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-130/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-130/par-1
The provisions then in force continue to govern liquor tax that was imposed, or that should have been imposed, before the Effective Date.
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### 第百三十一条（たばこ税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Tobacco Tax Rates
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suppl-4261-10/art-131 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-131 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-131
**第一項** 施行日前に課した、又は課すべきであったたばこ税については、なお従前の例による。
suppl-4261-10/art-131/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-131/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-131/par-1
The provisions then in force continue to govern tobacco tax that was imposed, or that should have been imposed, before the Effective Date.
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### 第百三十二条（特定の用途に供する石炭に係る石油石炭税の軽減に関する経過措置） — Transitional Measures Concerning Reduction of Petroleum and Coal Tax on Coal Used for Specified Uses
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suppl-4261-10/art-132 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-132 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-132
**第一項** 施行日から平成二十八年三月三十一日までの間における新租税特別措置法第九十条の三の三第一項及び第五項の規定の適用については、同条第一項中「前条」とあるのは「前条及び租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第三項」と、同条第五項中「前条第三号」とあるのは「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第三項第三号」とする。
suppl-4261-10/art-132/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-132/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-132/par-1
With regard to the application of the provisions of Article 90-3-3, paragraphs (1) and (5) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "the preceding Article" in paragraph (1) of that Article is deemed to be replaced with "the preceding Article and Article 43, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)", and the phrase "item (iii) of the preceding Article" in paragraph (5) of that Article is deemed to be replaced with "Article 43, paragraph (3), item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".
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### 第百三十三条（特定の石油製品を特定の運送又は農林漁業の用に供した場合の石油石炭税の還付に関する経過措置） — Transitional Measures Concerning Refund of Petroleum and Coal Tax Where Specified Petroleum Products Are Used for Specified Transportation or for Agriculture, Forestry or Fisheries
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suppl-4261-10/art-133 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-133 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-133
**第一項** 施行日から平成二十八年三月三十一日までの間における新租税特別措置法第九十条の三の四第一項の規定の適用については、同項中「第九十条の三の二第一号」とあるのは、「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第三項第一号」とする。
suppl-4261-10/art-133/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-133/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-133/par-1
With regard to the application of the provisions of Article 90-3-4, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "Article 90-3-2, item (i)" in that paragraph is deemed to be replaced with "Article 43, paragraph (3), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".
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### 第百三十四条（特定の重油を農林漁業の用に供した場合の石油石炭税の還付に関する経過措置） — Transitional Measures Concerning Refund of Petroleum and Coal Tax Where Specified Heavy Oil Is Used for Agriculture, Forestry or Fisheries
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suppl-4261-10/art-134 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-134 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-134
**第一項** 施行日から平成二十八年三月三十一日までの間における新租税特別措置法第九十条の六第一項の規定の適用については、同項中「第九十条の三の二第一号」とあるのは、「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第三項第一号」とする。
suppl-4261-10/art-134/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-134/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-134/par-1
With regard to the application of the provisions of Article 90-6, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "Article 90-3-2, item (i)" in that paragraph is deemed to be replaced with "Article 43, paragraph (3), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".
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### 第百三十五条（利子税の割合の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Rate of Interest Tax
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suppl-4261-10/art-135 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-135 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-135
**第一項** 附則第一条第十二号に定める日から平成二十八年三月三十一日までの間における新租税特別措置法第九十三条第一項第二号の規定の適用については、同号中「第百四十四条の八」とあり、及び「第百四十四条の七」とあるのは「第百四十五条第一項」とする。
suppl-4261-10/art-135/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-135/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-135/par-1
With regard to the application of the provisions of Article 93, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xii) of the Supplementary Provisions to March 31, 2016, the phrases "Article 144-8" and "Article 144-7" in that item are deemed to be replaced with "Article 145, paragraph (1)".
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### 第百六十四条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4261-10/art-164 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-164 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-164
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4261-10/art-164/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-164/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-164/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百六十五条（政令への委任） — Delegation to Cabinet Order
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suppl-4261-10/art-165 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-165 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-165
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4261-10/art-165/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-165/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-165/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二六年四月一八日法律第二四号
suppl-4261-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-24 · https://japanlaw.org/l/332AC0000000026/suppl-4261-24
### 第一条（施行期日） — Effective Date
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suppl-4261-24/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-24/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-24/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4261-24/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-24/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-24/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成二六年五月三〇日法律第四六号
suppl-4261-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-46 · https://japanlaw.org/l/332AC0000000026/suppl-4261-46
### 第一条（施行期日） — Effective Date
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suppl-4261-46/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-46/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-46/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4261-46/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-46/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-46/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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## 附 則 平成二六年六月一八日法律第七二号
suppl-4261-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-72 · https://japanlaw.org/l/332AC0000000026/suppl-4261-72
### 第一条（施行期日） — Effective Date
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suppl-4261-72/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-72/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-72/art-1
**第一項** この法律は、公布の日から起算して二年六月を超えない範囲内において政令で定める日から施行する。
suppl-4261-72/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-72/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-72/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding two years and six months from the date of promulgation.
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## 附 則 平成二六年六月二七日法律第九一号
suppl-4261-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-91 · https://japanlaw.org/l/332AC0000000026/suppl-4261-91
**第一項** この法律は、会社法の一部を改正する法律の施行の日から施行する。
suppl-4261-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-91/par-1
This Act comes into effect as of the date on which the Act Partially Amending the Companies Act comes into effect.
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## 附 則 平成二七年三月三一日法律第九号
suppl-4271-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9
### 第一条（施行期日） — Effective Date
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suppl-4271-9/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1
**第一項** この法律は、平成二十七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4271-9/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1
This Act comes into effect as of April 1, 2015; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一** 第八条中租税特別措置法第九十条の十一第一項の改正規定、同法第九十条の十一の二第一項の改正規定、同法第九十条の十一の三第一項及び第二項の改正規定、同法第九十条の十二の改正規定、同法第九十条の十三の改正規定並びに同法第九十条の十四（見出しを含む。）の改正規定並びに附則第九十九条の規定 平成二十七年五月一日
suppl-4271-9/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-1
the provisions of Article 8 amending Article 90-11, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 90-11-2, paragraph (1) of that Act, the provisions amending Article 90-11-3, paragraphs (1) and (2) of that Act, the provisions amending Article 90-12 of that Act, the provisions amending Article 90-13 of that Act and the provisions amending Article 90-14 of that Act (including its caption), and the provisions of Article 99 of the Supplementary Provisions: May 1, 2015;
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**二** 次に掲げる規定 平成二十七年七月一日
suppl-4271-9/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-2
the following provisions: July 1, 2015;
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**イからニまで** 略
suppl-4271-9/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-2/sub-1
Omitted
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**ホ** 第八条中租税特別措置法第三十七条の十一の四第二項の改正規定、同法第三十九条の改正規定、同法第四十二条第二項各号の改正規定、同条を同法第四十一条の二十二とし、同条の次に一条を加える改正規定、同法第七十条の二第二項第一号の改正規定、同法第七十条の三第三項第一号イの改正規定及び同法第九十三条第一項第一号の改正規定
suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-2/sub-2
the provisions of Article 8 amending Article 37-11-4, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 39 of that Act, the provisions amending the items of Article 42, paragraph (2) of that Act, the provisions renumbering that Article as Article 41-22 of that Act and adding one Article after that Article, the provisions amending Article 70-2, paragraph (2), item (i) of that Act, the provisions amending Article 70-3, paragraph (3), item (i), (a) of that Act and the provisions amending Article 93, paragraph (1), item (i) of that Act;
machine translation, not official
**三** 次に掲げる規定 平成二十七年十月一日
suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-3
the following provisions: October 1, 2015;
machine translation, not official
**イからハまで** 略
suppl-4271-9/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**ニ** 第八条中租税特別措置法第八十五条第二項の改正規定、同法第八十六条第一項の改正規定、同法第八十六条の四の見出しの改正規定、同法第八十七条の七第二項の改正規定及び同法第八十八条の三第二項の改正規定
suppl-4271-9/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-3/sub-2
the provisions of Article 8 amending Article 85, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 86, paragraph (1) of that Act, the provisions amending the caption of Article 86-4 of that Act, the provisions amending Article 87-7, paragraph (2) of that Act and the provisions amending Article 88-3, paragraph (2) of that Act;
machine translation, not official
**四** 次に掲げる規定 平成二十八年一月一日
suppl-4271-9/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-4
the following provisions: January 1, 2016;
machine translation, not official
**イ及びロ** 略
suppl-4271-9/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-4/sub-1
Omitted
machine translation, not official
**ハ** 第八条中租税特別措置法の目次の改正規定（「第九条の八」を「第九条の九」に改める部分に限る。）、同法第四条の二第一項及び第四条の三第一項の改正規定、同法第八条の二第一項第二号の改正規定、同法第八条の四第一項の改正規定（同項第一号に係る部分を除く。）、同法第八条の五第一項の改正規定、同法第九条の三の改正規定（同条第一号に係る部分を除く。）、同法第九条の三の二第一項の改正規定、同法第九条の八の改正規定、同法第二章第一節中同条の次に一条を加える改正規定、同法第十条の改正規定、同法第十条の二を削る改正規定、同法第十条の二の二第三項の改正規定、同条第四項の改正規定、同条第十三項の改正規定、同条を同法第十条の二とする改正規定、同法第十条の三（見出しを含む。）の改正規定、同法第十条の五の二を削る改正規定、同法第十条の五の三の見出しの改正規定、同条の改正規定（同条第一項中「ものを含む」の下に「。以下この項において「認定経営革新等支援機関等」という」を、「財務省令で定めるもの」の下に「（以下この項において「経営改善指導助言書類」という。）」を加える部分、「もの（」の下に「認定経営革新等支援機関等を除く。」を加える部分及び「平成二十七年三月三十一日」を「平成二十九年三月三十一日」に、「当該書類」を「経営の改善に資する資産としてその交付を受けた経営改善指導助言書類」に改める部分を除く。）、同条を同法第十条の五の二とする改正規定、同法第十条の五の四の改正規定、同条を同法第十条の五の三とする改正規定、同法第十条の五の五の改正規定、同条を同法第十条の五の四とする改正規定、同法第十条の六の改正規定（同条第一項第五号の次に一号を加える部分及び同項第六号に係る部分を除く。）、同法第十一条第一項の表の第一号の改正規定、同法第十一条の三第一項の改正規定（「第三項」を「次項」に改める部分を除く。）、同法第十三条第二項の改正規定、同法第十三条の二を削る改正規定、同法第十三条の三第二項の改正規定（「特定建物等」を「次世代育成支援対策資産」に改める部分を除く。）、同条第三項の改正規定、同条を同法第十三条の二とする改正規定、同法第十四条の二第三項の改正規定（「特定再開発建築物等」を「特定都市再生建築物等」に改める部分を除く。）、同法第十五条第二項の改正規定、同法第十九条第一号の改正規定（「第十条の二の二、第十条の三」を「第十条の二から第十条の四まで」に改める部分を除く。）、同法第二十四条の三第四項の改正規定、同法第二十六条第二項第五号の改正規定、同法第二十八条の二（見出しを含む。）の改正規定、同法第二十八条の三第十一項の改正規定、同法第三十条の二第二項第一号の改正規定、同法第三十三条の六第二項の改正規定、同法第三十七条の三第二項の改正規定、同法第三十七条の十第四項第三号の改正規定、同法第三十七条の十一第二項の改正規定、同法第三十七条の十一の三第五項の改正規定、同法第三十七条の十四の改正規定（同条第七項に係る部分、同条第九項に係る部分、同条第十三項に係る部分、同条第十六項に係る部分、同条第十九項に係る部分、同条第二十一項に係る部分及び同条第二十三項に係る部分を除く。）、同法第三十七条の十四の三第四項の改正規定、同条を同法第三十七条の十四の四とする改正規定、同法第三十七条の十四の二第六項の改正規定、同条を同法第三十七条の十四の三とする改正規定、同法第三十七条の十四の次に一条を加える改正規定、同法第四十一条の十五の三第二項第一号の改正規定、同法第四十二条の二の二の改正規定、同法第四十二条の三第四項の改正規定並びに同法第六十七条の十七第二項の改正規定（「及び第九項」を「、第九項及び第十一項」に改める部分に限る。）並びに附則第五十六条、第五十七条第一項、第五十八条、第六十二条、第六十四条第八項、第六十六条、第六十九条第一項、第七十条、第九十七条第三項、第百十五条（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第七条の改正規定に限る。）、第百二十七条（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第九条第三項の改正規定（「第二十五項」を「第二十六項」に改める部分に限る。）に限る。）及び第百二十九条の規定
suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-4/sub-2
the provisions of Article 8 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 9-8" with "Article 9-9"), the provisions amending Article 4-2, paragraph (1) and Article 4-3, paragraph (1) of that Act, the provisions amending Article 8-2, paragraph (1), item (ii) of that Act, the provisions amending Article 8-4, paragraph (1) of that Act (excluding the part concerning item (i) of that paragraph), the provisions amending Article 8-5, paragraph (1) of that Act, the provisions amending Article 9-3 of that Act (excluding the part concerning item (i) of that Article), the provisions amending Article 9-3-2, paragraph (1) of that Act, the provisions amending Article 9-8 of that Act, the provisions adding one Article after that Article in Chapter II, Section 1 of that Act, the provisions amending Article 10 of that Act, the provisions deleting Article 10-2 of that Act, the provisions amending Article 10-2-2, paragraph (3) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending paragraph (13) of that Article, the provisions renumbering that Article as Article 10-2 of that Act, the provisions amending Article 10-3 of that Act (including its caption), the provisions deleting Article 10-5-2 of that Act, the provisions amending the caption of Article 10-5-3 of that Act, the provisions amending that Article (excluding the part adding "; hereinafter referred to as 'Certified Business Innovation Support Organizations, etc.' in this paragraph" after "including those" in paragraph (1) of that Article, the part adding "(hereinafter referred to as 'business improvement guidance and advice documents' in this paragraph)" after "those specified by Order of the Ministry of Finance", the part adding "excluding Certified Business Innovation Support Organizations, etc.;" after "those (", and the part replacing "March 31, 2015" with "March 31, 2017" and "the documents" with "the business improvement guidance and advice documents delivered to it as assets contributing to the improvement of its management"), the provisions renumbering that Article as Article 10-5-2 of that Act, the provisions amending Article 10-5-4 of that Act, the provisions renumbering that Article as Article 10-5-3 of that Act, the provisions amending Article 10-5-5 of that Act, the provisions renumbering that Article as Article 10-5-4 of that Act, the provisions amending Article 10-6 of that Act (excluding the part adding one item after paragraph (1), item (v) of that Article and the part concerning item (vi) of that paragraph), the provisions amending item (i) of the table in Article 11, paragraph (1) of that Act, the provisions amending Article 11-3, paragraph (1) of that Act (excluding the part replacing "paragraph (3)" with "the following paragraph"), the provisions amending Article 13, paragraph (2) of that Act, the provisions deleting Article 13-2 of that Act, the provisions amending Article 13-3, paragraph (2) of that Act (excluding the part replacing "specified buildings, etc." with "assets for measures to support the development of the next generation"), the provisions amending paragraph (3) of that Article, the provisions renumbering that Article as Article 13-2 of that Act, the provisions amending Article 14-2, paragraph (3) of that Act (excluding the part replacing "specified redevelopment buildings, etc." with "specified urban renaissance buildings, etc."), the provisions amending Article 15, paragraph (2) of that Act, the provisions amending Article 19, item (i) of that Act (excluding the part replacing "Article 10-2-2, Article 10-3" with "Articles 10-2 through 10-4"), the provisions amending Article 24-3, paragraph (4) of that Act, the provisions amending Article 26, paragraph (2), item (v) of that Act, the provisions amending Article 28-2 of that Act (including its caption), the provisions amending Article 28-3, paragraph (11) of that Act, the provisions amending Article 30-2, paragraph (2), item (i) of that Act, the provisions amending Article 33-6, paragraph (2) of that Act, the provisions amending Article 37-3, paragraph (2) of that Act, the provisions amending Article 37-10, paragraph (4), item (iii) of that Act, the provisions amending Article 37-11, paragraph (2) of that Act, the provisions amending Article 37-11-3, paragraph (5) of that Act, the provisions amending Article 37-14 of that Act (excluding the part concerning paragraph (7) of that Article, the part concerning paragraph (9) of that Article, the part concerning paragraph (13) of that Article, the part concerning paragraph (16) of that Article, the part concerning paragraph (19) of that Article, the part concerning paragraph (21) of that Article and the part concerning paragraph (23) of that Article), the provisions amending Article 37-14-3, paragraph (4) of that Act, the provisions renumbering that Article as Article 37-14-4 of that Act, the provisions amending Article 37-14-2, paragraph (6) of that Act, the provisions renumbering that Article as Article 37-14-3 of that Act, the provisions adding one Article after Article 37-14 of that Act, the provisions amending Article 41-15-3, paragraph (2), item (i) of that Act, the provisions amending Article 42-2-2 of that Act, the provisions amending Article 42-3, paragraph (4) of that Act and the provisions amending Article 67-17, paragraph (2) of that Act (limited to the part replacing "and paragraph (9)" with ", paragraph (9) and paragraph (11)"), and the provisions of Article 56, Article 57, paragraph (1), Article 58, Article 62, Article 64, paragraph (8), Article 66, Article 69, paragraph (1), Article 70, Article 97, paragraph (3), Article 115 (limited to the provisions amending Article 7 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)), Article 127 (limited to the provisions amending Article 9, paragraph (3) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (limited to the part replacing "paragraph (25)" with "paragraph (26)")) and Article 129 of the Supplementary Provisions;
machine translation, not official
**ニからヘまで** 略
suppl-4271-9/art-1/par-1/item-4/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-4/sub-3
Omitted
machine translation, not official
**ト** 第十七条中経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十条の改正規定
suppl-4271-9/art-1/par-1/item-4/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-4/sub-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-4/sub-4
the provisions of Article 17 amending Article 50 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011);
machine translation, not official
**チ** 第十九条中所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第五十九条第十二項の改正規定
suppl-4271-9/art-1/par-1/item-4/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-4/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-4/sub-5
the provisions of Article 19 amending Article 59, paragraph (12) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014);
machine translation, not official
**五** 次に掲げる規定 平成二十八年四月一日
suppl-4271-9/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-5
the following provisions: April 1, 2016;
machine translation, not official
**イからホまで** 略
suppl-4271-9/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ヘ** 第八条中租税特別措置法第九条の四の改正規定、同法第四十一条の十三の二第一項の改正規定、同法第四十二条の四第十二項第八号の改正規定、同条第十七項の改正規定（「第三項まで、第六項、第七項又は第九項」を「第四項まで」に改める部分及び「第三項まで、第六項、第七項若しくは第九項」を「第四項まで」に、「並びに」を「及び」に、「第三項まで、第六項、第七項及び第九項」を「第四項まで」に改める部分を除く。）、同法第四十二条の十二第六項の改正規定（「第一項の」を「第一項から第三項までの」に改める部分及び「第四十二条の十二第一項」を「第四十二条の十二の二第一項から第三項まで」に、「同項」を「同条第一項から第三項まで」に改める部分を除く。）、同条第二項第一号の改正規定（「同法第百四十一条第一号に掲げる外国法人に該当する」を「恒久的施設を有する」に、「同法第二条第六号」を「同条第六号」に改める部分に限る。）、同項第七号の改正規定（「連結法人」の下に「及び当該法人が外国法人である場合の法人税法第百三十八条第一項第一号に規定する本店等」を加える部分に限る。）、同法第四十二条の十二の三第十項の改正規定、同法第六十六条の八の改正規定、同法第六十六条の九の四の改正規定、同法第六十七条の十七第二項の改正規定（「同条第一項に規定する」を削る部分に限る。）、同条第四項の改正規定、同法第六十八条の三の四第四項の改正規定、同法第六十八条の九十二の改正規定及び同法第六十八条の九十三の四の改正規定並びに附則第五十五条、第八十三条第三項及び第五項並びに第九十四条第三項及び第五項の規定
suppl-4271-9/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-5/sub-2
the provisions of Article 8 amending Article 9-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-13-2, paragraph (1) of that Act, the provisions amending Article 42-4, paragraph (12), item (viii) of that Act, the provisions amending paragraph (17) of that Article (excluding the part replacing "through paragraph (3), paragraph (6), paragraph (7) or paragraph (9)" with "through paragraph (4)" and the part replacing "through paragraph (3), paragraph (6), paragraph (7) or paragraph (9)" with "through paragraph (4)", "並びに" (and, joining larger groups) with "及び" (and) and "through paragraph (3), paragraph (6), paragraph (7) and paragraph (9)" with "through paragraph (4)"), the provisions amending Article 42-12, paragraph (6) of that Act (excluding the part replacing "of paragraph (1)" with "of paragraphs (1) through (3)" and the part replacing "Article 42-12, paragraph (1)" with "Article 42-12-2, paragraphs (1) through (3)" and "that paragraph" with "paragraphs (1) through (3) of that Article"), the provisions amending paragraph (2), item (i) of that Article (limited to the part replacing "that falls under a foreign corporation listed in Article 141, item (i) of that Act" with "that has a permanent establishment" and "Article 2, item (vi) of that Act" with "item (vi) of that Article"), the provisions amending item (vii) of that paragraph (limited to the part adding "and, if that corporation is a foreign corporation, the head office, etc. prescribed in Article 138, paragraph (1), item (i) of the Corporation Tax Act" after "consolidated corporation"), the provisions amending Article 42-12-3, paragraph (10) of that Act, the provisions amending Article 66-8 of that Act, the provisions amending Article 66-9-4 of that Act, the provisions amending Article 67-17, paragraph (2) of that Act (limited to the part deleting "prescribed in paragraph (1) of that Article"), the provisions amending paragraph (4) of that Article, the provisions amending Article 68-3-4, paragraph (4) of that Act, the provisions amending Article 68-92 of that Act and the provisions amending Article 68-93-4 of that Act, and the provisions of Article 55, Article 83, paragraphs (3) and (5) and Article 94, paragraphs (3) and (5) of the Supplementary Provisions;
machine translation, not official
**六から八の二まで** 略
suppl-4271-9/art-1/par-1/item-6-to-8-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-6-to-8-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-6-to-8-2
Omitted
machine translation, not official
**九** 次に掲げる規定 行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律附則第三号に掲げる規定の施行の日
suppl-4271-9/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-9
the following provisions: the date on which the provisions set forth in item (iii) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures come into effect;
machine translation, not official
**イ** 略
suppl-4271-9/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-9/sub-1
Omitted
machine translation, not official
**ロ** 第八条中租税特別措置法第三十七条の十一の三第四項の改正規定及び同法第三十七条の十四第七項の改正規定並びに附則第六十八条及び第六十九条第二項の規定
suppl-4271-9/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-9/sub-2
the provisions of Article 8 amending Article 37-11-3, paragraph (4) of the Act on Special Measures Concerning Taxation and the provisions amending Article 37-14, paragraph (7) of that Act, and the provisions of Article 68 and Article 69, paragraph (2) of the Supplementary Provisions;
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**十** 略
suppl-4271-9/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-10
Omitted
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**十一** 次に掲げる規定 地域再生法の一部を改正する法律（平成二十七年法律第四十九号）の施行の日
suppl-4271-9/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-11
the following provisions: the date on which the Act Partially Amending the Local Revitalization Act (Act No. 49 of 2015) comes into effect;
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**イ** 第八条中租税特別措置法第十条の四の改正規定、同法第十条の五の改正規定、同法第十条の六第一項第五号の次に一号を加える改正規定、同項第六号の改正規定、同法第十九条第一号の改正規定（「第十条の二の二、第十条の三」を「第十条の二から第十条の四まで」に改める部分に限る。）、同法第三十七条第十項を同条第十一項とする改正規定、同条第九項の改正規定、同項を同条第十項とし、同条第八項の次に一項を加える改正規定、同法第三十七条の二の改正規定、同法第三十七条の三の改正規定（同条第二項中「及び第十三条の二」を削る部分を除く。）、同法第三十七条の五の改正規定（同条第一項の表の第二号の上欄のロに係る部分及び同条第二項の表第三十七条第四項の項に係る部分を除く。）、同法第三十七条の十三第一項第四号の改正規定、同法第四十二条の十二の改正規定（同条第一項に係る部分（「法人税の額（この条、第四十二条の四、第四十二条の五第二項、第三項及び第五項、第四十二条の六第七項から第九項まで及び第十二項、第四十二条の九、第四十二条の十第二項、第三項及び第五項、前条第二項、第三項及び第五項、次条第二項、第四十二条の十二の三第二項、第三項及び第五項並びに第四十二条の十二の五第七項及び第八項並びに法人税法第六十七条から第七十条の二までの規定を適用しないで計算した場合の法人税の額とし、国税通則法第二条第四号に規定する附帯税の額を除く」を「調整前法人税額（第四十二条の四第六項第二号に規定する調整前法人税額をいう」に改める部分及びただし書を削り、同項各号列記以外の部分に後段として次のように加える部分に限る。）、同条第六項に係る部分（「第一項の」を「第一項から第三項までの」に改める部分及び「第四十二条の十二第一項」を「第四十二条の十二の二第一項から第三項まで」に、「同項」を「同条第一項から第三項まで」に改める部分を除く。）及び同条第二項に係る部分（同項第一号中「同法第百四十一条第一号に掲げる外国法人に該当する」を「恒久的施設を有する」に、「同法第二条第六号」を「同条第六号」に改める部分及び同項第七号中「連結法人」の下に「及び当該法人が外国法人である場合の法人税法第百三十八条第一項第一号に規定する本店等」を加える部分に限る。）を除く。）、同条を同法第四十二条の十二の二とする改正規定、同法第四十二条の十一の次に一条を加える改正規定、同法第四十二条の十二の四第一項の改正規定（「（第四十二条の十二」を「（第四十二条の十二の二」に改める部分に限る。）、同法第四十二条の十三第一項第九号の改正規定、同項第八号を同項第九号とし、同号の次に一号を加える改正規定（同項第八号を同項第九号とする部分を除く。）、同法第五十二条の二第一項の改正規定（「第四十二条の十一第一項」の下に「、第四十二条の十二第一項」を加える部分に限る。）、同法第五十三条第一項第二号の改正規定（「第四十二条の十、第四十二条の十一」を「第四十二条の十から第四十二条の十二まで」に改める部分に限る。）、同法第六十五条の七第十五項を同条第十六項とし、同条第十四項を同条第十五項とし、同条第十三項の次に一項を加える改正規定、同法第六十五条の八第十八項の改正規定、同項を同条第十九項とし、同条第十七項の次に一項を加える改正規定、同法第六十八条の三の四第二項の改正規定（「第四十二条の十一第三項、第四十二条の十二」を「第四十二条の十一第三項、第四十二条の十二の二」に改める部分に限る。）、同法第六十八条の十五の二の改正規定（同条第一項に係る部分（「法人税の額（この条、第六十八条の九、第六十八条の十第二項、第三項及び第五項、第六十八条の十一第七項から第九項まで及び第十二項、第六十八条の十三、第六十八条の十四第二項、第三項及び第五項、前条第二項、第三項及び第五項、次条第二項、第六十八条の十五の四第二項、第三項及び第五項並びに第六十八条の十五の六第七項及び第八項並びに法人税法第八十一条の十三から第八十一条の十七までの規定を適用しないで計算した場合の法人税の額とし、国税通則法第二条第四号に規定する附帯税の額を除く」を「調整前連結税額（第六十八条の九第六項第二号に規定する調整前連結税額をいう」に、「この項において「調整前連結税額」という」を「第三項までにおいて同じ」に改める部分及びただし書を削り、同項各号列記以外の部分に後段として次のように加える部分に限る。）を除く。）、同条を同法第六十八条の十五の三とする改正規定、同法第六十八条の十五の次に一条を加える改正規定、同法第六十八条の十五の五第一項の改正規定（「第六十八条の十五の二」を「第六十八条の十五の三」に改める部分に限る。）、同法第六十八条の十五の七第一項第九号の改正規定、同項第八号を同項第九号とし、同号の次に一号を加える改正規定（同項第八号を同項第九号とする部分を除く。）、同法第六十八条の四十第一項の改正規定（「第六十八条の十五第一項」の下に「、第六十八条の十五の二第一項」を加える部分に限る。）、同法第六十八条の四十二第一項第二号の改正規定（「第六十八条の十四、第六十八条の十五」を「第六十八条の十四から第六十八条の十五の二まで」に改める部分に限る。）、同法第六十八条の七十八第十五項を同条第十六項とし、同条第十四項を同条第十五項とし、同条第十三項の次に一項を加える改正規定、同法第六十八条の七十九第十九項の改正規定及び同項を同条第二十項とし、同条第十八項の次に一項を加える改正規定並びに附則第六十条、第六十一条、第六十四条第十四項、第六十七条第四項、第七十三条第三項、第七十六条、第七十七条第一項、第八十二条第三項、第八十七条第一項及び第九十三条第三項の規定
suppl-4271-9/art-1/par-1/item-11/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-11/sub-1
the provisions of Article 8 amending Article 10-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 10-5 of that Act, the provisions adding one item after Article 10-6, paragraph (1), item (v) of that Act, the provisions amending item (vi) of that paragraph, the provisions amending Article 19, item (i) of that Act (limited to the part replacing "Article 10-2-2, Article 10-3" with "Articles 10-2 through 10-4"), the provisions renumbering Article 37, paragraph (10) of that Act as paragraph (11) of that Article, the provisions amending paragraph (9) of that Article, the provisions renumbering that paragraph as paragraph (10) of that Article and adding one paragraph after paragraph (8) of that Article, the provisions amending Article 37-2 of that Act, the provisions amending Article 37-3 of that Act (excluding the part deleting "and Article 13-2" in paragraph (2) of that Article), the provisions amending Article 37-5 of that Act (excluding the part concerning (b) in the left-hand column of item (ii) of the table in paragraph (1) of that Article and the part concerning the row for Article 37, paragraph (4) in the table in paragraph (2) of that Article), the provisions amending Article 37-13, paragraph (1), item (iv) of that Act, the provisions amending Article 42-12 of that Act (excluding the part concerning paragraph (1) of that Article (limited to the part replacing "the amount of corporation tax (which is the amount of corporation tax calculated without applying the provisions of this Article, Article 42-4, Article 42-5, paragraphs (2), (3) and (5), Article 42-6, paragraphs (7) through (9) and (12), Article 42-9, Article 42-10, paragraphs (2), (3) and (5), paragraphs (2), (3) and (5) of the preceding Article, paragraph (2) of the following Article, Article 42-12-3, paragraphs (2), (3) and (5) and Article 42-12-5, paragraphs (7) and (8), and Articles 67 through 70-2 of the Corporation Tax Act, and excludes the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes" with "the amount of corporation tax before adjustment (meaning the amount of corporation tax before adjustment prescribed in Article 42-4, paragraph (6), item (ii)", the part deleting the proviso, and the part adding the following as the second sentence to the part of that paragraph other than the items), the part concerning paragraph (6) of that Article (excluding the part replacing "of paragraph (1)" with "of paragraphs (1) through (3)" and the part replacing "Article 42-12, paragraph (1)" with "Article 42-12-2, paragraphs (1) through (3)" and "that paragraph" with "paragraphs (1) through (3) of that Article") and the part concerning paragraph (2) of that Article (limited to the part replacing "that falls under a foreign corporation listed in Article 141, item (i) of that Act" with "that has a permanent establishment" and "Article 2, item (vi) of that Act" with "item (vi) of that Article" in item (i) of that paragraph and the part adding "and, if that corporation is a foreign corporation, the head office, etc. prescribed in Article 138, paragraph (1), item (i) of the Corporation Tax Act" after "consolidated corporation" in item (vii) of that paragraph)), the provisions renumbering that Article as Article 42-12-2 of that Act, the provisions adding one Article after Article 42-11 of that Act, the provisions amending Article 42-12-4, paragraph (1) of that Act (limited to the part replacing "(Article 42-12" with "(Article 42-12-2"), the provisions amending Article 42-13, paragraph (1), item (ix) of that Act, the provisions renumbering item (viii) of that paragraph as item (ix) of that paragraph and adding one item after that item (excluding the part renumbering item (viii) of that paragraph as item (ix) of that paragraph), the provisions amending Article 52-2, paragraph (1) of that Act (limited to the part adding ", Article 42-12, paragraph (1)" after "Article 42-11, paragraph (1)"), the provisions amending Article 53, paragraph (1), item (ii) of that Act (limited to the part replacing "Article 42-10, Article 42-11" with "Articles 42-10 through 42-12"), the provisions renumbering Article 65-7, paragraph (15) of that Act as paragraph (16) of that Article, renumbering paragraph (14) of that Article as paragraph (15) of that Article and adding one paragraph after paragraph (13) of that Article, the provisions amending Article 65-8, paragraph (18) of that Act, the provisions renumbering that paragraph as paragraph (19) of that Article and adding one paragraph after paragraph (17) of that Article, the provisions amending Article 68-3-4, paragraph (2) of that Act (limited to the part replacing "Article 42-11, paragraph (3), Article 42-12" with "Article 42-11, paragraph (3), Article 42-12-2"), the provisions amending Article 68-15-2 of that Act (excluding the part concerning paragraph (1) of that Article (limited to the part replacing "the amount of corporation tax (which is the amount of corporation tax calculated without applying the provisions of this Article, Article 68-9, Article 68-10, paragraphs (2), (3) and (5), Article 68-11, paragraphs (7) through (9) and (12), Article 68-13, Article 68-14, paragraphs (2), (3) and (5), paragraphs (2), (3) and (5) of the preceding Article, paragraph (2) of the following Article, Article 68-15-4, paragraphs (2), (3) and (5) and Article 68-15-6, paragraphs (7) and (8), and Articles 81-13 through 81-17 of the Corporation Tax Act, and excludes the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes" with "the consolidated tax amount before adjustment (meaning the consolidated tax amount before adjustment prescribed in Article 68-9, paragraph (6), item (ii)" and "referred to as the 'consolidated tax amount before adjustment' in this paragraph" with "the same applies through paragraph (3)", the part deleting the proviso, and the part adding the following as the second sentence to the part of that paragraph other than the items)), the provisions renumbering that Article as Article 68-15-3 of that Act, the provisions adding one Article after Article 68-15 of that Act, the provisions amending Article 68-15-5, paragraph (1) of that Act (limited to the part replacing "Article 68-15-2" with "Article 68-15-3"), the provisions amending Article 68-15-7, paragraph (1), item (ix) of that Act, the provisions renumbering item (viii) of that paragraph as item (ix) of that paragraph and adding one item after that item (excluding the part renumbering item (viii) of that paragraph as item (ix) of that paragraph), the provisions amending Article 68-40, paragraph (1) of that Act (limited to the part adding ", Article 68-15-2, paragraph (1)" after "Article 68-15, paragraph (1)"), the provisions amending Article 68-42, paragraph (1), item (ii) of that Act (limited to the part replacing "Article 68-14, Article 68-15" with "Articles 68-14 through 68-15-2"), the provisions renumbering Article 68-78, paragraph (15) of that Act as paragraph (16) of that Article, renumbering paragraph (14) of that Article as paragraph (15) of that Article and adding one paragraph after paragraph (13) of that Article, the provisions amending Article 68-79, paragraph (19) of that Act and the provisions renumbering that paragraph as paragraph (20) of that Article and adding one paragraph after paragraph (18) of that Article, and the provisions of Article 60, Article 61, Article 64, paragraph (14), Article 67, paragraph (4), Article 73, paragraph (3), Article 76, Article 77, paragraph (1), Article 82, paragraph (3), Article 87, paragraph (1) and Article 93, paragraph (3) of the Supplementary Provisions;
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**十二** 第八条中租税特別措置法第十四条の二第二項第四号の改正規定（「もの」の下に「（これと併せて設置される機械及び装置で財務省令で定めるものを含む。）」を加える部分を除く。）、同法第三十七条第一項の表の第一号の上欄の改正規定、同法第三十七条の五第一項の表の第二号の上欄のロの改正規定及び同法第四十七条の二第三項第四号の改正規定（「もの」の下に「（これと併せて設置される機械及び装置で財務省令で定めるものを含む。）」を加える部分を除く。）並びに附則第六十四条第十二項及び第十三項、第七十九条第十三項及び第十四項並びに第九十条第十三項及び第十四項の規定 水防法等の一部を改正する法律（平成二十七年法律第二十二号）の施行の日
suppl-4271-9/art-1/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-12
the provisions of Article 8 amending Article 14-2, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation (excluding the part adding "(including machinery and equipment installed together with it that are specified by Order of the Ministry of Finance)" after "those"), the provisions amending the left-hand column of item (i) of the table in Article 37, paragraph (1) of that Act, the provisions amending (b) in the left-hand column of item (ii) of the table in Article 37-5, paragraph (1) of that Act and the provisions amending Article 47-2, paragraph (3), item (iv) of that Act (excluding the part adding "(including machinery and equipment installed together with it that are specified by Order of the Ministry of Finance)" after "those"), and the provisions of Article 64, paragraphs (12) and (13), Article 79, paragraphs (13) and (14) and Article 90, paragraphs (13) and (14) of the Supplementary Provisions: the date on which the Act Partially Amending the Flood Control Act, etc. (Act No. 22 of 2015) comes into effect;
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**十三** 第八条中租税特別措置法第三十一条の二第二項の改正規定（同項第四号に係る部分を除く。）、同法第四十一条の十九第一項に一号を加える改正規定、同法第四十二条の十第一項の改正規定（「第十一項」を「第十項」に改める部分を除く。）、同法第六十二条の三第四項の改正規定及び同法第六十八条の十四第一項の改正規定（「第十二項」を「第十一項」に改める部分を除く。）並びに附則第六十七条第一項、第七十五条第一項及び第八十六条の規定 国家戦略特別区域法及び構造改革特別区域法の一部を改正する法律（平成二十七年法律第五十六号）附則第一条第一号に掲げる規定の施行の日
suppl-4271-9/art-1/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-13
the provisions of Article 8 amending Article 31-2, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the part concerning item (iv) of that paragraph), the provisions adding one item to Article 41-19, paragraph (1) of that Act, the provisions amending Article 42-10, paragraph (1) of that Act (excluding the part replacing "paragraph (11)" with "paragraph (10)"), the provisions amending Article 62-3, paragraph (4) of that Act and the provisions amending Article 68-14, paragraph (1) of that Act (excluding the part replacing "paragraph (12)" with "paragraph (11)"), and the provisions of Article 67, paragraph (1), Article 75, paragraph (1) and Article 86 of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the National Strategic Special Zones Act and the Act on Special Districts for Structural Reform (Act No. 56 of 2015) come into effect;
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**十四** 第八条中租税特別措置法第五十七条の三の改正規定及び同法第六十八条の五十三の改正規定並びに附則第八十条第一項及び第九十一条第一項の規定 電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号）附則第一条第八号に掲げる規定の施行の日
suppl-4271-9/art-1/par-1/item-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-14
the provisions of Article 8 amending Article 57-3 of the Act on Special Measures Concerning Taxation and the provisions amending Article 68-53 of that Act, and the provisions of Article 80, paragraph (1) and Article 91, paragraph (1) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (viii) of the Supplementary Provisions of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015) come into effect;
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**十五** 第八条中租税特別措置法第五十七条の四の改正規定、同法第六十八条の五十四の改正規定及び同法第九十条の四の三第一項の改正規定（「平成二十七年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）並びに附則第八十条第二項、第九十一条第二項及び第百二十一条の規定 電気事業法等の一部を改正する法律（平成二十六年法律第七十二号）の施行の日
suppl-4271-9/art-1/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-15
the provisions of Article 8 amending Article 57-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 68-54 of that Act and the provisions amending Article 90-4-3, paragraph (1) of that Act (excluding the part replacing "March 31, 2015" with "March 31, 2020"), and the provisions of Article 80, paragraph (2), Article 91, paragraph (2) and Article 121 of the Supplementary Provisions: the date on which the Act Partially Amending the Electricity Business Act, etc. (Act No. 72 of 2014) comes into effect;
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**十六** 第八条中租税特別措置法第八十二条（見出しを含む。）の改正規定 国家戦略特別区域法及び構造改革特別区域法の一部を改正する法律（平成二十七年法律第五十六号）附則第一条第二号に掲げる規定の施行の日
suppl-4271-9/art-1/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-16
the provisions of Article 8 amending Article 82 of the Act on Special Measures Concerning Taxation (including its caption): the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the National Strategic Special Zones Act and the Act on Special Districts for Structural Reform (Act No. 56 of 2015) come into effect.
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### 第五十四条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4271-9/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-54
**第一項** 別段の定めがあるものを除き、第八条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、平成二十七年分以後の所得税について適用し、平成二十六年分以前の所得税については、なお従前の例による。
suppl-4271-9/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-54/par-1
Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2015 and subsequent years, and the provisions then in force continue to govern income tax for 2014 and earlier years.
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### 第五十五条（特定の投資法人等の運用財産等に係る利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Specified Investment Corporations, etc.
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suppl-4271-9/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-55
**第一項** 第八条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第九条の四第五項に規定する特定目的信託の同項に規定する受託法人が平成二十八年四月一日前に支払を受けるべき同項に規定する特定国内源泉所得については、なお従前の例による。
suppl-4271-9/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-55/par-1
The provisions then in force continue to govern specified domestic source income prescribed in Article 9-4, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 8 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that the Trust Corporation prescribed in that paragraph of a specified-purpose trust prescribed in that paragraph is to receive payment of before April 1, 2016.
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### 第五十六条（未成年者口座内の少額上場株式等に係る配当所得の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Dividend Income from Small-Amount Listed Shares, etc. in a Minor's Account
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suppl-4271-9/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-56
**第一項** 平成二十八年一月一日から同年三月三十一日までの間における新租税特別措置法第九条の九の規定の適用については、同条第一項及び第二項中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。
suppl-4271-9/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-56/par-1
With regard to the application of the provisions of Article 9-9 of the New Act on Special Measures Concerning Taxation during the period from January 1, 2016 to March 31, 2016, the phrase "a permanent establishment" in paragraphs (1) and (2) of that Article is deemed to be replaced with "a permanent establishment in Japan".
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### 第五十七条（試験研究を行った場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where Experimental Research Is Conducted
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suppl-4271-9/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-57
**第一項** 新租税特別措置法第十条の規定は、平成二十八年分以後の所得税について適用し、平成二十七年分以前の所得税については、なお従前の例による。
suppl-4271-9/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-57/par-1
The provisions of Article 10 of the New Act on Special Measures Concerning Taxation apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and earlier years.
machine translation, not official
**第二項** 施行日から平成二十七年十二月三十一日までの間における旧租税特別措置法第十条の規定の適用については、同条第八項第三号中「第四十二条の四第十二項第五号」とあるのは、「第四十二条の四第六項第四号」とする。
suppl-4271-9/art-57/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-57/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-57/par-2
With regard to the application of the provisions of Article 10 of the Former Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "Article 42-4, paragraph (12), item (v)" in paragraph (8), item (iii) of that Article is deemed to be replaced with "Article 42-4, paragraph (6), item (iv)".
machine translation, not official
### 第五十八条（試験研究を行った場合の所得税額の特別控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Special Income Tax Credit Where Experimental Research Is Conducted
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suppl-4271-9/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-58
**第一項** 旧租税特別措置法第十条の二第一項に規定する個人の平成二十七年分以前の所得税については、なお従前の例による。
suppl-4271-9/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-58/par-1
The provisions then in force continue to govern income tax for 2015 and earlier years of an individual prescribed in Article 10-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
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### 第五十九条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
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suppl-4271-9/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-59
**第一項** 新租税特別措置法第十条の二第六項の規定は、個人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定エネルギー環境負荷低減推進設備等について適用し、個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二の二第六項に規定する特定エネルギー環境負荷低減推進設備等については、なお従前の例による。
suppl-4271-9/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-59/par-1
The provisions of Article 10-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in Article 10-2-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.
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### 第六十条（地方活力向上地域において特定建物等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality
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suppl-4271-9/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-60
**第一項** 附則第一条第十一号に定める日から平成二十七年十二月三十一日までの間における新租税特別措置法第十条の四第三項の規定の適用については、同項中「第十条第六項第二号に規定する調整前事業所得税額」とあるのは、「事業所得の金額に係る所得税の額として政令で定める金額」とする。
suppl-4271-9/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-60/par-1
With regard to the application of the provisions of Article 10-4, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to December 31, 2015, the phrase "the income tax on business income before adjustment prescribed in Article 10, paragraph (6), item (ii)" in that paragraph is deemed to be replaced with "the amount specified by Cabinet Order as the amount of income tax on the amount of business income".
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### 第六十一条（雇用者の数が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where the Number of Employees Has Increased
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suppl-4271-9/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-61
**第一項** 新租税特別措置法第十条の五（第二項及び第三項に係る部分に限る。）の規定は、附則第一条第十一号に定める日の属する年分以後の所得税について適用する。
suppl-4271-9/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-61/par-1
The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraphs (2) and (3) of that Article) apply to income tax for the year that includes the date specified in Article 1, item (xi) of the Supplementary Provisions and subsequent years.
machine translation, not official
**第二項** 附則第一条第十一号に定める日から平成二十七年十二月三十一日までの間における新租税特別措置法第十条の五の規定の適用については、同条第一項中「第十条第六項第二号に規定する調整前事業所得税額」とあるのは「事業所得の金額に係る所得税の額として政令で定める金額」と、「中小事業者（第十条第六項第四号」とあるのは「中小企業者（第十条第四項」と、「中小事業者を」とあるのは「中小企業者に該当する個人を」と、同項第一号中「中小事業者」とあるのは「中小企業者」とする。
suppl-4271-9/art-61/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-61/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-61/par-2
With regard to the application of the provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to December 31, 2015, the phrase "the income tax on business income before adjustment prescribed in Article 10, paragraph (6), item (ii)" in paragraph (1) of that Article is deemed to be replaced with "the amount specified by Cabinet Order as the amount of income tax on the amount of business income", the phrase "small and medium sized business operator (Article 10, paragraph (6), item (iv)" is deemed to be replaced with "small and medium sized enterprise (Article 10, paragraph (4)", the phrase "a small and medium sized business operator" is deemed to be replaced with "an individual who falls under the category of small and medium sized enterprise", and the phrase "small and medium sized business operator" in item (i) of that paragraph is deemed to be replaced with "small and medium sized enterprise".
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### 第六十二条（国内の設備投資額が増加した場合の機械等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation of Machinery, etc. or the Special Income Tax Credit Where the Amount of Domestic Capital Investment Has Increased
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suppl-4271-9/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-62
**第一項** 個人が平成二十七年以前の各年において旧租税特別措置法第十条の五の二第一項に規定する取得等をした同項に規定する生産等資産については、なお従前の例による。
suppl-4271-9/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-62/par-1
The provisions then in force continue to govern assets for production, etc. prescribed in Article 10-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. prescribed in that paragraph in any year up to and including 2015.
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### 第六十三条（特定中小事業者が経営改善設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where a Specified Small and Medium Sized Business Operator Acquires Business Improvement Equipment
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suppl-4271-9/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-63
**第一項** 新租税特別措置法第十条の五の二の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する経営改善設備について適用し、個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の五の三第一項に規定する経営改善設備については、なお従前の例による。
suppl-4271-9/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-63/par-1
The provisions of Article 10-5-2 of the New Act on Special Measures Concerning Taxation apply to business improvement equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in Article 10-5-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.
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### 第六十四条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4271-9/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64
**第一項** 新租税特別措置法第十一条第一項（同項の表の第二号に係る部分に限る。）の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び第三項において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項の表の第二号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4271-9/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and paragraph (3)) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
machine translation, not official
**第二項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十一条の三第二項に規定する新用途米穀加工品等製造設備については、なお従前の例による。
suppl-4271-9/art-64/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-2
The provisions then in force continue to govern equipment for manufacturing new-use processed rice products, etc. prescribed in Article 11-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第十二条（第一項の表の第一号に係る部分に限る。）の規定は、個人が施行日以後に取得等をする同号の第三欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項の表の第一号の第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-4271-9/art-64/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-3
The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in paragraph (1)) apply to depreciable assets listed in the third column of that item for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the third column of item (i) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第十二条（第三項の表の第一号及び第四号に係る部分に限る。）の規定は、個人が施行日以後に同項に規定する取得等をする同項に規定する産業振興機械等について適用する。
suppl-4271-9/art-64/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-4
The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) and (iv) of the table in paragraph (3)) apply to industrial promotion machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.
machine translation, not official
**第五項** 個人が施行日前に旧租税特別措置法第十二条第三項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第一号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4271-9/art-64/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-64/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-5
With regard to industrial promotion machinery, etc. prescribed in Article 12, paragraph (3) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part pertaining to item (i) of the table in that paragraph) remain in force.
machine translation, not official
**第六項** 施行日から平成二十七年十二月三十一日までの間における新租税特別措置法第十二条の規定の適用については、同条第三項中「第十条第六項第四号」とあるのは「第十条第四項」と、「中小事業者」とあるのは「中小企業者に該当する個人」とする。
suppl-4271-9/art-64/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-64/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-6
With regard to the application of the provisions of Article 12 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "Article 10, paragraph (6), item (iv)" in paragraph (3) of that Article is deemed to be replaced with "Article 10, paragraph (4)", and the phrase "small and medium sized business operator" is deemed to be replaced with "individual who falls under the category of small and medium sized enterprise".
machine translation, not official
**第七項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十二条の二第一項第二号に掲げる減価償却資産については、なお従前の例による。
suppl-4271-9/art-64/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-64/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-7
The provisions then in force continue to govern depreciable assets listed in Article 12-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
machine translation, not official
**第八項** 個人が平成二十七年以前の各年において旧租税特別措置法第十三条の二第一項に規定する支援事業所取引金額（以下この項において「支援事業所取引金額」という。）がある場合において、その年における支援事業所取引金額の合計額がその年の前年における支援事業所取引金額の合計額を超えるときにおける同項に規定する十二月三十一日において有する同項に規定する三年以内取得資産については、なお従前の例による。
suppl-4271-9/art-64/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-64/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-8
Where an individual has, in each year of 2015 and prior years, an amount of transactions with support business facilities prescribed in Article 13-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as the "amount of transactions with support business facilities" in this paragraph), if the total amount of transactions with support business facilities in that year exceeds the total amount of transactions with support business facilities in the year preceding that year, the provisions then in force continue to govern the assets acquired within three years prescribed in that paragraph that the individual holds on December 31 prescribed in that paragraph.
machine translation, not official
**第九項** 新租税特別措置法第十三条の二第一項の規定は、施行日以後に同項に規定する基準適合認定又は特例基準適合認定を受ける個人の平成二十七年以後の各年の同項に規定する十二月三十一日において有する同項に規定する次世代育成支援対策資産について適用し、施行日前に旧租税特別措置法第十三条の三第一項に規定する基準適合認定を受けた個人の平成二十七年以前の各年の同項に規定する十二月三十一日において有する同項に規定する特定建物等については、なお従前の例による。
suppl-4271-9/art-64/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-64/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-9
The provisions of Article 13-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets for measures to support the development of the next generation prescribed in that paragraph that are held, on December 31 prescribed in that paragraph of each year of 2015 and subsequent years, by an individual who obtains the certification of conformity to standards or the special certification of conformity to standards prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified buildings, etc. prescribed in Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held, on December 31 prescribed in that paragraph of each year of 2015 and prior years, by an individual who obtained the certification of conformity to standards prescribed in that paragraph before the Effective Date.
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**第十項** 新租税特別措置法第十四条の二（第二項第一号ロに係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する特定都市再生建築物等について適用する。
suppl-4271-9/art-64/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-64/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-10
The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (i), (b)) apply to specified urban renaissance buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or newly constructs on or after the Effective Date.
machine translation, not official
**第十一項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条の二第二項第一号及び第二号に掲げる建築物（同号に掲げる建築物にあっては、同号ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）については、同条（第二項第一号及び第二号に掲げる建築物に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4271-9/art-64/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-64/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-11
With regard to the buildings listed in Article 14-2, paragraph (2), items (i) and (ii) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date (for the buildings listed in item (ii) of that paragraph, limited to those developed within the areas listed in (b) of that item; the same applies hereinafter in this paragraph), the provisions of that Article (limited to the part pertaining to the buildings listed in paragraph (2), items (i) and (ii)) remain in force.
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**第十二項** 新租税特別措置法第十四条の二（第二項第三号に係る部分に限る。）の規定は、個人が附則第一条第十二号に定める日以後に取得又は新築をする新租税特別措置法第十四条の二第一項に規定する特定都市再生建築物等について適用する。
suppl-4271-9/art-64/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-64/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-12
The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (iii)) apply to specified urban renaissance buildings, etc. prescribed in Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly constructs on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.
machine translation, not official
**第十三項** 個人が附則第一条第十二号に定める日前に取得又は新築をした旧租税特別措置法第十四条の二第二項第四号に掲げる構築物（当該構築物と併せて設置される同項に規定する財務省令で定めるものを含む。以下この項において同じ。）については、同条（同号に掲げる構築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第一項中「平成二十七年三月三十一日」とあるのは、「水防法等の一部を改正する法律（平成二十七年法律第二十二号）の施行の日の前日」とする。
suppl-4271-9/art-64/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-64/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-13
With regard to the structures listed in Article 14-2, paragraph (2), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the date specified in Article 1, item (xii) of the Supplementary Provisions (including those specified by Order of the Ministry of Finance prescribed in that paragraph that are installed together with those structures; the same applies hereinafter in this paragraph), the provisions of that Article (limited to the part pertaining to the structures listed in that item) remain in force. In such a case, the phrase "March 31, 2015" in paragraph (1) of that Article is deemed to be replaced with "the day before the date on which the Act Partially Amending the Flood Control Act, etc. (Act No. 22 of 2015) comes into effect".
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**第十四項** 附則第一条第十一号に定める日から平成二十七年十二月三十一日までの間における新租税特別措置法第十九条の規定の適用については、同条第一号中「第十条の二」とあるのは、「第十条の二の二」とする。
suppl-4271-9/art-64/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-64/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-14
With regard to the application of the provisions of Article 19 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to December 31, 2015, the phrase "Article 10-2" in item (i) of that Article is deemed to be replaced with "Article 10-2-2".
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### 第六十五条（農用地等を取得した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Agricultural Land, etc. Has Been Acquired
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suppl-4271-9/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-65
**第一項** 新租税特別措置法第二十四条の三第一項の規定は、個人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定農業用機械等について適用し、個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第二十四条の三第一項に規定する特定農業用機械等については、なお従前の例による。
suppl-4271-9/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-65/par-1
The provisions of Article 24-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified agricultural machinery, etc. prescribed in Article 24-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.
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### 第六十六条（山林所得に係る森林計画特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Forest Plans Related to Timber Income
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suppl-4271-9/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-66
**第一項** 新租税特別措置法第三十条の二の規定は、平成二十八年分以後の所得税について適用し、平成二十七年分以前の所得税については、なお従前の例による。
suppl-4271-9/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-66/par-1
The provisions of Article 30-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and prior years.
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### 第六十七条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4271-9/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-67
**第一項** 新租税特別措置法第三十一条の二（第二項第八号の二に係る部分に限る。）の規定は、個人が附則第一条第十三号に定める日以後に行う新租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用する。
suppl-4271-9/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-67/par-1
The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (viii)-2) apply to transfers falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions.
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**第二項** 新租税特別措置法第三十七条から第三十七条の四まで（新租税特別措置法第三十七条第一項の表の第六号の下欄に係る部分に限る。）の規定は、個人が施行日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が施行日前に旧租税特別措置法第三十七条第一項の表の第六号の上欄に掲げる資産の譲渡をした場合及び個人が施行日以後に同欄に掲げる資産の譲渡をし、かつ、当該個人が施行日前に同号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。
suppl-4271-9/art-67/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-67/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-67/par-2
The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of item (vi) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the Effective Date and that individual acquires assets listed in the right-hand column of that item on or after the Effective Date, and the provisions then in force continue to govern the transfers in the case where an individual transferred assets listed in the left-hand column of item (vi) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date and in the case where an individual transfers assets listed in that column on or after the Effective Date and that individual acquired assets listed in the right-hand column of that item before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第三十七条から第三十七条の四まで（新租税特別措置法第三十七条第一項の表の第九号の下欄に係る部分に限る。）の規定は、個人が平成二十七年一月一日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が同日前に旧租税特別措置法第三十七条第一項の表の第九号の上欄に掲げる資産の譲渡をした場合及び個人が同日以後に同欄に掲げる資産の譲渡をし、かつ、当該個人が同日前に同号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。
suppl-4271-9/art-67/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-67/par-3
The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of item (ix) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after January 1, 2015 and that individual acquires assets listed in the right-hand column of that item on or after that date, and the provisions then in force continue to govern the transfers in the case where an individual transferred assets listed in the left-hand column of item (ix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date and in the case where an individual transfers assets listed in that column on or after that date and that individual acquired assets listed in the right-hand column of that item before that date.
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**第四項** 新租税特別措置法第三十七条第九項、第三十七条の二第二項から第四項まで（新租税特別措置法第三十七条第九項に係る部分に限る。）及び第三十七条の三第二項の規定は、個人が附則第一条第十一号に定める日以後に新租税特別措置法第三十七条第一項の表の第九号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用する。
suppl-4271-9/art-67/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-67/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-67/par-4
The provisions of Article 37, paragraph (9), Article 37-2, paragraphs (2) through (4) (limited to the part pertaining to Article 37, paragraph (9) of the New Act on Special Measures Concerning Taxation) and Article 37-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a transfer in the case where an individual transfers assets listed in the left-hand column of item (ix) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the date specified in Article 1, item (xi) of the Supplementary Provisions and that individual acquires assets listed in the right-hand column of that item on or after that date.
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### 第六十八条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account
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suppl-4271-9/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-68
**第一項** 新租税特別措置法第三十七条の十一の三第四項の規定は、附則第一条第九号に定める日以後に新租税特別措置法第三十七条の十一の三第三項第一号に規定する特定口座開設届出書の同号に規定する提出をする場合について適用し、同日前に旧租税特別措置法第三十七条の十一の三第三項第一号に規定する特定口座開設届出書の同号に規定する提出をした場合については、なお従前の例による。
suppl-4271-9/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-68/par-1
The provisions of Article 37-11-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where the submission prescribed in Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation of the written notification for opening a specified account prescribed in that item is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern the case where the submission prescribed in Article 37-11-3, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation of the written notification for opening a specified account prescribed in that item was made before that date.
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### 第六十九条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
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suppl-4271-9/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-69
**第一項** 新租税特別措置法第三十七条の十四第五項（第二号に係る部分に限る。）の規定は、平成二十八年一月一日以後に設けられる同号に規定する非課税管理勘定について適用し、同日前に設けられた旧租税特別措置法第三十七条の十四第五項第二号に規定する非課税管理勘定については、なお従前の例による。
suppl-4271-9/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-69/par-1
The provisions of Article 37-14, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii)) apply to tax-exempt management accounts prescribed in that item that are established on or after January 1, 2016, and the provisions then in force continue to govern tax-exempt management accounts prescribed in Article 37-14, paragraph (5), item (ii) of the Former Act on Special Measures Concerning Taxation that were established before that date.
machine translation, not official
**第二項** 新租税特別措置法第三十七条の十四第七項（同条第十一項において準用する場合を含む。）の規定は、附則第一条第九号に定める日以後に新租税特別措置法第三十七条の十四第六項の申請書の同項に規定する提出又は同条第五項第一号に規定する非課税口座開設届出書の同号に規定する提出をする場合について適用し、同日前に旧租税特別措置法第三十七条の十四第六項の申請書の同項に規定する提出又は同条第五項第一号に規定する非課税口座開設届出書の同号に規定する提出をした場合については、なお従前の例による。
suppl-4271-9/art-69/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-69/par-2
The provisions of Article 37-14, paragraph (7) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (11) of that Article) apply in the case where the submission prescribed in Article 37-14, paragraph (6) of the New Act on Special Measures Concerning Taxation of the written application referred to in that paragraph or the submission prescribed in paragraph (5), item (i) of that Article of the written notification of opening of a tax-exempt account prescribed in that item is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern the case where the submission prescribed in Article 37-14, paragraph (6) of the Former Act on Special Measures Concerning Taxation of the written application referred to in that paragraph or the submission prescribed in paragraph (5), item (i) of that Article of the written notification of opening of a tax-exempt account prescribed in that item was made before that date.
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**第三項** 新租税特別措置法第三十七条の十四第九項及び第十三項の規定は、施行日以後に提供する同条第九項に規定する申請事項又は同条第十三項に規定する事項について適用し、施行日前に提供した旧租税特別措置法第三十七条の十四第九項に規定する申請事項又は同条第十三項に規定する事項については、なお従前の例による。
suppl-4271-9/art-69/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-69/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-69/par-3
The provisions of Article 37-14, paragraphs (9) and (13) of the New Act on Special Measures Concerning Taxation apply to the application particulars prescribed in paragraph (9) of that Article or the matters prescribed in paragraph (13) of that Article that are provided on or after the Effective Date, and the provisions then in force continue to govern the application particulars prescribed in Article 37-14, paragraph (9) of the Former Act on Special Measures Concerning Taxation or the matters prescribed in paragraph (13) of that Article that were provided before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第三十七条の十四第二十三項の規定は、施行日以後に同項に規定する所轄税務署長に提供する同項に規定する提供事項について適用し、同日前に旧租税特別措置法第三十七条の十四第二十三項に規定する所轄税務署長に提供した同項に規定する提供事項については、なお従前の例による。
suppl-4271-9/art-69/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-69/par-4
The provisions of Article 37-14, paragraph (23) of the New Act on Special Measures Concerning Taxation apply to the information to be provided prescribed in that paragraph that is provided on or after the Effective Date to the competent district director prescribed in that paragraph, and the provisions then in force continue to govern the information to be provided prescribed in Article 37-14, paragraph (23) of the Former Act on Special Measures Concerning Taxation that was provided before that date to the competent district director prescribed in that paragraph.
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### 第七十条（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Minors' Accounts
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suppl-4271-9/art-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-70
**第一項** 平成二十八年一月一日から同年三月三十一日までの間における新租税特別措置法第三十七条の十四の二の規定の適用については、同条中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。
suppl-4271-9/art-70/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-70/par-1
With regard to the application of the provisions of Article 37-14-2 of the New Act on Special Measures Concerning Taxation during the period from January 1, 2016 to March 31, 2016, the phrase "a permanent establishment" in that Article is deemed to be replaced with "a permanent establishment in Japan".
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**第二項** 行政手続における特定の個人を識別するための番号の利用等に関する法律附則第一条第四号に掲げる規定の施行の日が平成二十八年一月二日から同年四月一日までの間である場合における新租税特別措置法第三十七条の十四の二の規定の適用については、同条第十二項中「平成二十八年一月一日」とあるのは、「行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）附則第一条第四号に掲げる規定の施行の日」とする。
suppl-4271-9/art-70/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-70/par-2
With regard to the application of the provisions of Article 37-14-2 of the New Act on Special Measures Concerning Taxation in the case where the date on which the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures come into effect falls within the period from January 2, 2016 to April 1, 2016, the phrase "January 1, 2016" in paragraph (12) of that Article is deemed to be replaced with "the date on which the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) come into effect".
machine translation, not official
**第三項** 行政手続における特定の個人を識別するための番号の利用等に関する法律附則第一条第四号に掲げる規定の施行の日が平成二十八年四月一日後である場合における新租税特別措置法第三十七条の十四の二の規定の適用については、同条第五項第一号中「平成二十八年四月一日」とあるのは「行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）附則第一条第四号に掲げる規定の施行の日」と、同条第十二項中「平成二十八年一月一日」とあるのは「行政手続における特定の個人を識別するための番号の利用等に関する法律附則第一条第四号に掲げる規定の施行の日」とする。
suppl-4271-9/art-70/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-70/par-3
With regard to the application of the provisions of Article 37-14-2 of the New Act on Special Measures Concerning Taxation in the case where the date on which the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures come into effect is after April 1, 2016, the phrase "April 1, 2016" in paragraph (5), item (i) of that Article is deemed to be replaced with "the date on which the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) come into effect", and the phrase "January 1, 2016" in paragraph (12) of that Article is deemed to be replaced with "the date on which the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures come into effect".
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### 第七十一条（居住者の特定外国子会社等に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Specified Foreign Subsidiaries, etc. of Residents
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suppl-4271-9/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-71
**第一項** 新租税特別措置法第四十条の四第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額については、なお従前の例による。
suppl-4271-9/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-71/par-1
The provisions of Article 40-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the taxable amount prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the taxable amount prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
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**第二項** 新租税特別措置法第四十条の四第八項及び第九項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用する。
suppl-4271-9/art-71/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-71/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-71/par-2
The provisions of Article 40-4, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the taxable amount prescribed in paragraph (1) of that Article or the partially taxable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article beginning on or after the Effective Date.
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**第三項** 新租税特別措置法第四十条の七第八項の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用する。
suppl-4271-9/art-71/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-71/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-71/par-3
The provisions of Article 40-7, paragraph (8) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the taxable amount prescribed in paragraph (1) of that Article or the partially taxable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign corporation prescribed in paragraph (1) of that Article beginning on or after the Effective Date.
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### 第七十二条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4271-9/art-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-72
**第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4271-9/art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-72/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after the Effective Date and to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.
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### 第七十三条（試験研究を行った場合の法人税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit, etc. Where Experimental Research Is Conducted
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suppl-4271-9/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-73
**第一項** 連結子法人が法人税法第四条の五第一項の規定により同法第四条の二の承認を取り消された場合における当該連結子法人の旧租税特別措置法第四十二条の四第十一項に規定する取消日前五年以内に開始した各連結事業年度のうち連結親法人事業年度が施行日前に開始した連結事業年度に係る同項（附則第百十六条の規定による改正前の所得税法等の一部を改正する法律（平成二十五年法律第五号）附則第六十三条の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法第四十二条の四の二第七項の規定により読み替えて適用する場合を含む。）に規定する政令で定める金額については、なお従前の例による。
suppl-4271-9/art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-73/par-1
In the case where the approval under Article 4-2 of the Corporation Tax Act of a consolidated subsidiary corporation has been revoked pursuant to the provisions of Article 4-5, paragraph (1) of that Act, the provisions then in force continue to govern the amount specified by Cabinet Order prescribed in Article 42-4, paragraph (11) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of Article 42-4-2, paragraph (7) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) as it read prior to the amendment by the provisions of Article 116 of the Supplementary Provisions, which remains in force pursuant to the provisions of Article 63 of the Supplementary Provisions of that Act) pertaining to those consolidated business years, out of the consolidated business years of that consolidated subsidiary corporation that began within five years before the date of revocation prescribed in that paragraph, whose consolidated parent corporation business year began before the Effective Date.
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**第二項** 施行日から附則第一条第十一号に定める日の前日までの間における第八条の規定（同号イに掲げる規定を除く。）による改正後の租税特別措置法第四十二条の四から第四十二条の六まで、第四十二条の九から第四十二条の十二まで及び第四十二条の十二の三から第四十二条の十三までの規定並びに第十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「新震災特例法」という。）第十七条の二から第十七条の三の三までの規定の適用については、第八条の規定（同号イに掲げる規定を除く。）による改正後の租税特別措置法第四十二条の四第六項第二号イ中「第四十二条の十二第二項、第四十二条の十二の二」とあるのは「第四十二条の十二」と、同号ニ中「、第百四十四条及び第百四十四条の二の規定」とあるのは「の規定」とする。
suppl-4271-9/art-73/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-73/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-73/par-2
With regard to the application of the provisions of Articles 42-4 through 42-6, Articles 42-9 through 42-12 and Articles 42-12-3 through 42-13 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (excluding the provisions listed in (a) of that item) and of the provisions of Articles 17-2 through 17-3-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by the provisions of Article 13 (hereinafter referred to as the "New Special Provisions Law for Earthquake Victims") during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "Article 42-12, paragraph (2), Article 42-12-2" in Article 42-4, paragraph (6), item (ii), (a) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (excluding the provisions listed in (a) of that item) is deemed to be replaced with "Article 42-12", and the phrase "the provisions of …, Article 144 and Article 144-2" in (d) of that item is deemed to be replaced with "the provisions of …".
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**第三項** 附則第一条第十一号に定める日から平成二十八年三月三十一日までの間における新租税特別措置法第四十二条の四から第四十二条の六まで及び第四十二条の九から第四十二条の十三まで並びに新震災特例法第十七条の二から第十七条の三の三までの規定の適用については、新租税特別措置法第四十二条の四第六項第二号ニ中「、第百四十四条及び第百四十四条の二の規定」とあるのは、「の規定」とする。
suppl-4271-9/art-73/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-73/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-73/par-3
With regard to the application of the provisions of Articles 42-4 through 42-6 and Articles 42-9 through 42-13 of the New Act on Special Measures Concerning Taxation and Articles 17-2 through 17-3-3 of the New Special Provisions Law for Earthquake Victims during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to March 31, 2016, the phrase "the provisions of …, Article 144 and Article 144-2" in Article 42-4, paragraph (6), item (ii), (d) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of …".
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### 第七十四条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
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suppl-4271-9/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-74
**第一項** 新租税特別措置法第四十二条の五第六項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定エネルギー環境負荷低減推進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第六項に規定する特定エネルギー環境負荷低減推進設備等については、なお従前の例による。
suppl-4271-9/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-74/par-1
The provisions of Article 42-5, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in Article 42-5, paragraph (6) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第七十五条（国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation, etc. or the Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone
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suppl-4271-9/art-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-75
**第一項** 新租税特別措置法第四十二条の十の規定は、法人が附則第一条第十三号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第四十二条の十第一項に規定する特定機械装置等について適用し、法人が同日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十第一項に規定する特定機械装置等については、なお従前の例による。
suppl-4271-9/art-75/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-75/par-1
The provisions of Article 42-10 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in Article 42-10, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 42-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before that date.
machine translation, not official
**第二項** 施行日から平成二十八年三月三十一日までの間における新租税特別措置法第四十二条の十第十一項の規定の適用については、同項中「及び第三編第二章」とあるのは「（同法第七十二条及び第七十四条を同法第百四十五条第一項において準用する場合を含む。）」と、「と、同法第百四十四条中「と、」とあるのは「と、「法人税の額」とあるのは「法人税の額（租税特別措置法第四十二条の十第三項（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額）」と、」と、同法第百四十四条の二第一項中「対する法人税の額」とあるのは「対する法人税の額（租税特別措置法第四十二条の十第三項（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額。次項及び第三項において同じ。）」と、同法第百四十四条の四第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十第三項（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十第三項」と、同法第百四十四条の六第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十第三項（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十第三項」とする」とあるのは「とする」とする。
suppl-4271-9/art-75/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-75/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-75/par-2
With regard to the application of the provisions of Article 42-10, paragraph (11) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "and Part III, Chapter II" in that paragraph is deemed to be replaced with "(including the cases where Articles 72 and 74 of that Act apply mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)", and the words ", the phrase ',' in Article 144 of that Act is deemed to be replaced with ', the phrase “amount of corporation tax” is deemed to be replaced with “amount of corporation tax (where there is an amount to be deducted pursuant to the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount)”,'; the phrase 'amount of corporation tax on' in Article 144-2, paragraph (1) of that Act is deemed to be replaced with 'amount of corporation tax (where there is an amount to be deducted pursuant to the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount; the same applies in the following paragraph and paragraph (3)) on'; the phrase 'the provisions of' in Article 144-4, paragraph (1), item (iii) of that Act is deemed to be replaced with 'the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation and of'; the phrase 'the preceding Section' in item (iv) of that paragraph and paragraph (2), item (ii) of that Article is deemed to be replaced with 'the preceding Section and Article 42-10, paragraph (3) of the Act on Special Measures Concerning Taxation'; the phrase 'the provisions of' in Article 144-6, paragraph (1), item (iii) of that Act is deemed to be replaced with 'the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation and of'; and the phrase 'the preceding Section' in item (iv) of that paragraph and paragraph (2), item (ii) of that Article is deemed to be replaced with 'the preceding Section and Article 42-10, paragraph (3) of the Act on Special Measures Concerning Taxation'" are deemed to be deleted.
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### 第七十六条（地方活力向上地域において特定建物等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality
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suppl-4271-9/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-76
**第一項** 附則第一条第十一号に定める日から平成二十八年三月三十一日までの間における新租税特別措置法第四十二条の十二第六項の規定の適用については、同項中「及び第三編第二章」とあるのは「（同法第七十二条及び第七十四条を同法第百四十五条第一項において準用する場合を含む。）」と、「と、同法第百四十四条中「と、」とあるのは「と、「法人税の額」とあるのは「法人税の額（租税特別措置法第四十二条の十二第二項（地方活力向上地域において特定建物等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額）」と、」と、同法第百四十四条の二第一項中「対する法人税の額」とあるのは「対する法人税の額（租税特別措置法第四十二条の十二第二項（地方活力向上地域において特定建物等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額。次項及び第三項において同じ。）」と、同法第百四十四条の四第一項第三号及び第百四十四条の六第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十二第二項（地方活力向上地域において特定建物等を取得した場合の法人税額の特別控除）の規定」とする」とあるのは「とする」とする。
suppl-4271-9/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-76/par-1
With regard to the application of the provisions of Article 42-12, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to March 31, 2016, the phrase "and Part III, Chapter II" in that paragraph is deemed to be replaced with "(including the cases where Articles 72 and 74 of that Act apply mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)", and the words ", the phrase ',' in Article 144 of that Act is deemed to be replaced with ', the phrase “amount of corporation tax” is deemed to be replaced with “amount of corporation tax (where there is an amount to be deducted pursuant to the provisions of Article 42-12, paragraph (2) (Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount)”,'; the phrase 'amount of corporation tax on' in Article 144-2, paragraph (1) of that Act is deemed to be replaced with 'amount of corporation tax (where there is an amount to be deducted pursuant to the provisions of Article 42-12, paragraph (2) (Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount; the same applies in the following paragraph and paragraph (3)) on'; and the phrase 'the provisions of' in Article 144-4, paragraph (1), item (iii) and Article 144-6, paragraph (1), item (iii) of that Act is deemed to be replaced with 'the provisions of Article 42-12, paragraph (2) (Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality) of the Act on Special Measures Concerning Taxation and of'" are deemed to be deleted.
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### 第七十七条（雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees Has Increased
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suppl-4271-9/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-77
**第一項** 新租税特別措置法第四十二条の十二の二（第二項及び第三項に係る部分に限る。）の規定は、法人の附則第一条第十一号に定める日以後に終了する事業年度分の法人税について適用する。
suppl-4271-9/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-77/par-1
The provisions of Article 42-12-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraphs (2) and (3)) apply to corporation tax for business years of a corporation ending on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
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**第二項** 施行日から附則第一条第十一号に定める日の前日までの間における第八条の規定（同号イに掲げる規定を除く。）による改正後の租税特別措置法第四十二条の十二第一項の規定の適用については、同項中「第一号において」とあるのは、「第二号イにおいて」とする。
suppl-4271-9/art-77/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-77/par-2
With regard to the application of the provisions of Article 42-12, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (excluding the provisions listed in (a) of that item) during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "in item (i)" in that paragraph is deemed to be replaced with "in item (ii), (a)".
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### 第七十八条（特定中小企業者等が経営改善設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise, etc. Acquires Business Improvement Equipment
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suppl-4271-9/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-78
**第一項** 新租税特別措置法第四十二条の十二の三の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する経営改善設備について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十二の三第一項に規定する経営改善設備については、なお従前の例による。
suppl-4271-9/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-78/par-1
The provisions of Article 42-12-3 of the New Act on Special Measures Concerning Taxation apply to business improvement equipment prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in Article 42-12-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第七十九条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4271-9/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79
**第一項** 新租税特別措置法第四十三条第一項（同項の表の第二号に係る部分に限る。）の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下第六項までにおいて同じ。）をする同号の中欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項の表の第二号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4271-9/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter up to paragraph (6)) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第二項** 新租税特別措置法第四十四条第一項の規定は、法人が施行日以後に取得等をする同項に規定する研究施設について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条第一項に規定する研究施設については、なお従前の例による。
suppl-4271-9/art-79/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79/par-2
The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第三項** 新租税特別措置法第四十四条の三第一項の規定は、法人が施行日以後に取得等をする同項に規定する共同利用施設について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の三第一項に規定する共同利用施設については、なお従前の例による。
suppl-4271-9/art-79/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-79/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79/par-3
The provisions of Article 44-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to jointly used facilities prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities prescribed in Article 44-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第四項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十四条の四第二項に規定する新用途米穀加工品等製造設備については、なお従前の例による。
suppl-4271-9/art-79/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-79/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79/par-4
The provisions then in force continue to govern equipment for manufacturing new-use processed rice products, etc. prescribed in Article 44-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第五項** 新租税特別措置法第四十四条の五第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定信頼性向上設備について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の五第一項に規定する特定信頼性向上設備については、なお従前の例による。
suppl-4271-9/art-79/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-79/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79/par-5
The provisions of Article 44-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified reliability-enhancing equipment prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified reliability-enhancing equipment prescribed in Article 44-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第六項** 新租税特別措置法第四十五条（第一項の表の第一号に係る部分に限る。）の規定は、法人が施行日以後に取得等をする同号の第三欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項の表の第一号の第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-4271-9/art-79/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-79/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79/par-6
The provisions of Article 45 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in paragraph (1)) apply to depreciable assets listed in the third column of that item for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the third column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第七項** 新租税特別措置法第四十五条（第二項の表の第一号及び第四号に係る部分に限る。）の規定は、法人が施行日以後に同項に規定する取得等をする同項に規定する産業振興機械等について適用する。
suppl-4271-9/art-79/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-79/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79/par-7
The provisions of Article 45 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) and (iv) of the table in paragraph (2)) apply to industrial promotion machinery, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.
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**第八項** 法人が施行日前に旧租税特別措置法第四十五条第二項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第一号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第三項中「第六十八条の二十七第二項」とあるのは、「所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第九十条第八項の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法第六十八条の二十七第二項」とする。
suppl-4271-9/art-79/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-79/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79/par-8
With regard to industrial promotion machinery, etc. prescribed in Article 45, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part pertaining to item (i) of the table in that paragraph) remain in force. In such a case, the phrase "Article 68-27, paragraph (2)" in paragraph (3) of that Article is deemed to be replaced with "Article 68-27, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), which remains in force pursuant to the provisions of Article 90, paragraph (8) of the Supplementary Provisions of that Act".
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**第九項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十五条の二第一項第二号に掲げる減価償却資産については、なお従前の例による。
suppl-4271-9/art-79/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-79/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79/par-9
The provisions then in force continue to govern depreciable assets listed in Article 45-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第十項** 新租税特別措置法第四十六条の二第一項の規定は、施行日以後に同項に規定する基準適合認定又は特例基準適合認定を受ける法人の施行日以後に開始する事業年度（施行日前に開始し、かつ、施行日以後に終了する事業年度を含む。）終了の日において有する同項に規定する次世代育成支援対策資産について適用し、施行日前に旧租税特別措置法第四十六条の三第一項に規定する基準適合認定を受けた法人の施行日前に開始した事業年度終了の日において有する同項に規定する特定建物等については、なお従前の例による。
suppl-4271-9/art-79/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-79/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79/par-10
The provisions of Article 46-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets for measures to support the development of the next generation prescribed in that paragraph that are held at the end of the business year beginning on or after the Effective Date (including a business year that began before the Effective Date and ends on or after the Effective Date) by a corporation that obtains the certification of conformity to standards or the special certification of conformity to standards prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified buildings, etc. prescribed in Article 46-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held at the end of the business year that began before the Effective Date by a corporation that obtained the certification of conformity to standards prescribed in that paragraph before the Effective Date.
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**第十一項** 新租税特別措置法第四十七条の二（第三項第一号ロに係る部分に限る。）の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する特定都市再生建築物等について適用する。
suppl-4271-9/art-79/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-79/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79/par-11
The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (i), (b)) apply to specified urban renaissance buildings, etc. prescribed in paragraph (1) of that Article that a corporation acquires or newly constructs on or after the Effective Date.
machine translation, not official
**第十二項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条の二第三項第一号及び第二号に掲げる建築物（同号に掲げる建築物にあっては、同号ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）については、同条（第三項第一号及び第二号に掲げる建築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十五第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第九十条第十二項の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法第六十八条の三十五第一項」とする。
suppl-4271-9/art-79/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-79/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79/par-12
With regard to the buildings listed in Article 47-2, paragraph (3), items (i) and (ii) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date (for the buildings listed in item (ii) of that paragraph, limited to those developed within the areas listed in (b) of that item; the same applies hereinafter in this paragraph), the provisions of that Article (limited to the part pertaining to the buildings listed in paragraph (3), items (i) and (ii)) remain in force. In such a case, the phrase "Article 68-35, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), which remains in force pursuant to the provisions of Article 90, paragraph (12) of the Supplementary Provisions of that Act".
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**第十三項** 新租税特別措置法第四十七条の二（第三項第三号に係る部分に限る。）の規定は、法人が附則第一条第十二号に定める日以後に取得又は新築をする新租税特別措置法第四十七条の二第一項に規定する特定都市再生建築物等について適用する。
suppl-4271-9/art-79/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-79/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79/par-13
The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (iii)) apply to specified urban renaissance buildings, etc. prescribed in Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or newly constructs on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.
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**第十四項** 法人が附則第一条第十二号に定める日前に取得又は新築をした旧租税特別措置法第四十七条の二第三項第四号に掲げる構築物（当該構築物と併せて設置される同項に規定する財務省令で定めるものを含む。以下この項において同じ。）については、同条（同号に掲げる構築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第一項中「平成二十七年三月三十一日」とあるのは「水防法等の一部を改正する法律（平成二十七年法律第二十二号）の施行の日の前日」と、同条第二項中「第六十八条の三十五第一項」とあるのは「所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第九十条第十四項の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法第六十八条の三十五第一項」とする。
suppl-4271-9/art-79/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-79/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79/par-14
With regard to the structures listed in Article 47-2, paragraph (3), item (iv) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the date specified in Article 1, item (xii) of the Supplementary Provisions (including those specified by Order of the Ministry of Finance prescribed in that paragraph that are installed together with those structures; the same applies hereinafter in this paragraph), the provisions of that Article (limited to the part pertaining to the structures listed in that item) remain in force. In such a case, the phrase "March 31, 2015" in paragraph (1) of that Article is deemed to be replaced with "the day before the date on which the Act Partially Amending the Flood Control Act, etc. (Act No. 22 of 2015) comes into effect", and the phrase "Article 68-35, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), which remains in force pursuant to the provisions of Article 90, paragraph (14) of the Supplementary Provisions of that Act".
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### 第八十条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-4271-9/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-80
**第一項** 新租税特別措置法第五十七条の三の規定は、附則第一条第十四号に定める日以後に行われる適格分割又は適格現物出資について適用し、同日前に行われた適格分割又は適格現物出資については、なお従前の例による。
suppl-4271-9/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-80/par-1
The provisions of Article 57-3 of the New Act on Special Measures Concerning Taxation apply to qualified company splits or qualified capital contributions in kind carried out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern qualified company splits or qualified capital contributions in kind carried out before that date.
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**第二項** 新租税特別措置法第五十七条の四の規定は、附則第一条第十五号に定める日以後に行われる新租税特別措置法第五十七条の四第一項に規定する特定原子力発電施設の移転について適用し、同日前に行われた旧租税特別措置法第五十七条の四第一項に規定する特定原子力発電施設の移転については、なお従前の例による。
suppl-4271-9/art-80/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-80/par-2
The provisions of Article 57-4 of the New Act on Special Measures Concerning Taxation apply to transfers of specified nuclear power generation facilities prescribed in Article 57-4, paragraph (1) of the New Act on Special Measures Concerning Taxation carried out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of specified nuclear power generation facilities prescribed in Article 57-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out before that date.
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### 第八十一条（認定農業生産法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc.
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suppl-4271-9/art-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-81
**第一項** 旧租税特別措置法第六十一条の二第一項に規定する特定農業法人（農地法（昭和二十七年法律第二百二十九号）第二条第三項に規定する農業生産法人を除く。）が施行日前に交付を受けた旧租税特別措置法第六十一条の二第一項に規定する交付金等については、なお従前の例による。
suppl-4271-9/art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-81/par-1
The provisions then in force continue to govern subsidies, etc. prescribed in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a specified agricultural corporation prescribed in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding an agricultural production corporation prescribed in Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952)) received before the Effective Date.
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**第二項** 新租税特別措置法第六十一条の三第一項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定農業用機械等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十一条の三第一項に規定する特定農業用機械等については、なお従前の例による。
suppl-4271-9/art-81/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-81/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-81/par-2
The provisions of Article 61-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified agricultural machinery, etc. prescribed in Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第八十二条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
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suppl-4271-9/art-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-82
**第一項** 新租税特別措置法第六十五条第十項及び第十一項の規定は、法人税法第六十一条の十三第一項に規定する譲渡損益調整資産に係る同項に規定する譲渡利益額につき同項の規定の適用を受けた内国法人（連結事業年度において同法第八十一条の三第一項の規定により同項に規定する個別損金額を計算する場合における同法第六十一条の十三第一項の規定の適用を受けた内国法人を含む。）の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4271-9/art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-82/par-1
The provisions of Article 65, paragraphs (10) and (11) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of a domestic corporation that has received the application of the provisions of Article 61-13, paragraph (1) of the Corporation Tax Act with regard to the amount of gain on transfer prescribed in that paragraph pertaining to a transfer gain or loss adjustment asset prescribed in that paragraph (including a domestic corporation that has received the application of the provisions of Article 61-13, paragraph (1) of that Act in the case where it calculates the individual deductible expense amount prescribed in Article 81-3, paragraph (1) of that Act pursuant to the provisions of that paragraph in a consolidated business year).
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**第二項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第九号の下欄に係る部分に限る。）の規定は、法人が平成二十七年一月一日以後に同号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用し、法人が同日前に旧租税特別措置法第六十五条の七第一項の表の第九号の上欄に掲げる資産の譲渡をした場合における同日前に取得をした同号の下欄に掲げる資産又は同日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定並びに法人が同日以後に同号の上欄に掲げる資産の譲渡をする場合における同日前に取得をした同号の下欄に掲げる資産については、なお従前の例による。
suppl-4271-9/art-82/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-82/par-2
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of item (ix) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to the assets, in the case where a corporation transfers assets listed in the left-hand column of that item on or after January 1, 2015 and acquires assets listed in the right-hand column of that item on or after that date, and to the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern the assets listed in the right-hand column of that item acquired before that date or the assets listed in that column acquired on or after that date, in the case where a corporation transferred assets listed in the left-hand column of item (ix) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date, and the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as the assets listed in the right-hand column of that item acquired before that date in the case where a corporation transfers assets listed in the left-hand column of that item on or after that date.
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**第三項** 新租税特別措置法第六十五条の七第十四項（新租税特別措置法第六十五条の八第十八項において準用する場合を含む。）の規定は、法人が附則第一条第十一号に定める日以後に新租税特別措置法第六十五条の七第一項の表の第九号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用する。
suppl-4271-9/art-82/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-82/par-3
The provisions of Article 65-7, paragraph (14) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (18) of the New Act on Special Measures Concerning Taxation) apply to the assets, in the case where a corporation transfers assets listed in the left-hand column of item (ix) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the date specified in Article 1, item (xi) of the Supplementary Provisions and acquires assets listed in the right-hand column of that item on or after that date, and to the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets.
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### 第八十三条（内国法人の特定外国子会社等に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations
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suppl-4271-9/art-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-83
**第一項** 新租税特別措置法第六十六条の六第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額については、なお従前の例による。
suppl-4271-9/art-83/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-83/par-1
The provisions of Article 66-6, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the taxable amount prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the taxable amount prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
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**第二項** 新租税特別措置法第六十六条の六第八項及び第九項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用する。
suppl-4271-9/art-83/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-83/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-83/par-2
The provisions of Article 66-6, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the taxable amount prescribed in paragraph (1) of that Article or the partially taxable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article beginning on or after the Effective Date.
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**第三項** 新租税特別措置法第六十六条の八第二項、第三項、第九項及び第十項の規定は、内国法人の平成二十八年四月一日以後に開始する事業年度において外国法人から受ける同条第一項に規定する剰余金の配当等の額がある場合について適用し、内国法人の同日前に開始した事業年度において外国法人から受けた旧租税特別措置法第六十六条の八第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-4271-9/art-83/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-83/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-83/par-3
The provisions of Article 66-8, paragraphs (2), (3), (9) and (10) of the New Act on Special Measures Concerning Taxation apply in the case where a domestic corporation has an amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that it receives from a foreign corporation in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern the case where a domestic corporation has an amount of dividends of surplus, etc. prescribed in Article 66-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it received from a foreign corporation in a business year that began before that date.
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**第四項** 新租税特別措置法第六十六条の九の二第八項の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用する。
suppl-4271-9/art-83/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-83/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-83/par-4
The provisions of Article 66-9-2, paragraph (8) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the taxable amount prescribed in paragraph (1) of that Article or the partially taxable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign corporation prescribed in paragraph (1) of that Article beginning on or after the Effective Date.
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**第五項** 新租税特別措置法第六十六条の九の四第二項、第三項、第八項及び第九項の規定は、内国法人の平成二十八年四月一日以後に開始する事業年度において外国法人から受ける同条第一項に規定する剰余金の配当等の額がある場合について適用し、内国法人の同日前に開始した事業年度において外国法人から受けた旧租税特別措置法第六十六条の九の四第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-4271-9/art-83/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-83/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-83/par-5
The provisions of Article 66-9-4, paragraphs (2), (3), (8) and (9) of the New Act on Special Measures Concerning Taxation apply in the case where a domestic corporation has an amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that it receives from a foreign corporation in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern the case where a domestic corporation has an amount of dividends of surplus, etc. prescribed in Article 66-9-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it received from a foreign corporation in a business year that began before that date.
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### 第八十四条（連結法人が試験研究を行った場合の法人税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit, etc. Where a Consolidated Corporation Conducts Experimental Research
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suppl-4271-9/art-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-84
**第一項** 新租税特別措置法第六十八条の九第一項から第三項までの規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4271-9/art-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-84/par-1
The provisions of Article 68-9, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
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**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結親法人事業年度が施行日前に開始した連結事業年度の連結所得の金額の計算上損金の額に算入される旧租税特別措置法第六十八条の九第十二項第三号に規定する特別試験研究費の額については、なお従前の例による。
suppl-4271-9/art-84/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-84/par-2
The provisions then in force continue to govern the amount of special experimental research expenses prescribed in Article 68-9, paragraph (12), item (iii) of the Former Act on Special Measures Concerning Taxation that is included in deductible expenses in calculating the amount of consolidated income for the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began before the Effective Date.
machine translation, not official
**第三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結親法人事業年度が施行日前に開始した連結事業年度における旧租税特別措置法第六十八条の九第十二項第四号に規定する連結繰越税額控除限度超過額（同条第四項の規定により同号に規定する連結繰越税額控除限度超過額とみなされる金額を含む。）及び同条第十二項第八号に規定する繰越中小連結法人税額控除限度超過額（同条第八項において準用する同条第四項の規定により同号に規定する繰越中小連結法人税額控除限度超過額とみなされる金額を含む。）については、なお従前の例による。
suppl-4271-9/art-84/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-84/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-84/par-3
The provisions then in force continue to govern the consolidated carried-over excess of the tax credit limit prescribed in Article 68-9, paragraph (12), item (iv) of the Former Act on Special Measures Concerning Taxation (including an amount deemed to be the consolidated carried-over excess of the tax credit limit prescribed in that item pursuant to the provisions of paragraph (4) of that Article) and the carried-over excess of the tax credit limit for small or medium-sized consolidated corporations prescribed in paragraph (12), item (viii) of that Article (including an amount deemed to be the carried-over excess of the tax credit limit for small or medium-sized consolidated corporations prescribed in that item pursuant to the provisions of paragraph (4) of that Article as applied mutatis mutandis pursuant to paragraph (8) of that Article) in the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began before the Effective Date.
machine translation, not official
**第四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が法人税法第四条の五第一項の規定により同法第四条の二の承認を取り消された場合における当該承認を取り消された連結親法人又は当該承認を取り消された連結子法人の旧租税特別措置法第六十八条の九第十一項に規定する取消日前五年以内に開始した各連結事業年度のうち連結親法人事業年度が施行日前に開始した連結事業年度に係る同項（附則第百十六条の規定による改正前の所得税法等の一部を改正する法律（平成二十五年法律第五号）附則第七十五条の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法第六十八条の九の二第七項の規定により読み替えて適用する場合を含む。）に規定する政令で定める金額については、なお従前の例による。
suppl-4271-9/art-84/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-84/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-84/par-4
In the case where the approval under Article 4-2 of the Corporation Tax Act of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has been revoked pursuant to the provisions of Article 4-5, paragraph (1) of that Act, the provisions then in force continue to govern the amount specified by Cabinet Order prescribed in Article 68-9, paragraph (11) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of Article 68-9-2, paragraph (7) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) as it read prior to the amendment by the provisions of Article 116 of the Supplementary Provisions, which remains in force pursuant to the provisions of Article 75 of the Supplementary Provisions of that Act) pertaining to those consolidated business years, out of the consolidated business years of the consolidated parent corporation or consolidated subsidiary corporation whose approval has been revoked that began within five years before the date of revocation prescribed in that paragraph, for which the consolidated parent corporation business year began before the Effective Date.
machine translation, not official
**第五項** 施行日から附則第一条第十一号に定める日の前日までの間における第八条の規定（同号イに掲げる規定を除く。）による改正後の租税特別措置法第六十八条の九から第六十八条の十一まで、第六十八条の十三から第六十八条の十五の二まで及び第六十八条の十五の四から第六十八条の十五の七まで並びに新震災特例法第二十五条の二から第二十五条の三の三までの規定の適用については、第八条の規定（同号イに掲げる規定を除く。）による改正後の租税特別措置法第六十八条の九第六項第二号イ中「第六十八条の十五の二第二項、第六十八条の十五の三」とあるのは、「第六十八条の十五の二」とする。
suppl-4271-9/art-84/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-84/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-84/par-5
With regard to the application of the provisions of Articles 68-9 through 68-11, Articles 68-13 through 68-15-2 and Articles 68-15-4 through 68-15-7 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (excluding the provisions listed in (a) of that item) and of the provisions of Articles 25-2 through 25-3-3 of the New Special Provisions Law for Earthquake Victims during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "Article 68-15-2, paragraph (2), Article 68-15-3" in Article 68-9, paragraph (6), item (ii), (a) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (excluding the provisions listed in (a) of that item) is deemed to be replaced with "Article 68-15-2".
machine translation, not official
**第六項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結親法人事業年度が施行日前に開始した連結事業年度の連結所得の金額の計算上損金の額に算入される旧租税特別措置法第六十八条の九の二第一項に規定する試験研究費の額がある場合における当該連結事業年度において旧租税特別措置法第六十八条の九第一項から第三項まで、第六項又は第七項の規定により控除を受ける金額については、なお従前の例による。
suppl-4271-9/art-84/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-84/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-84/par-6
In the case where there is an amount of experimental research expenses prescribed in Article 68-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is included in deductible expenses in calculating the amount of consolidated income for the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began before the Effective Date, the provisions then in force continue to govern the amount to be deducted in those consolidated business years pursuant to the provisions of Article 68-9, paragraphs (1) through (3), (6) or (7) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
### 第八十五条（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load
caption: machine translation, not official
suppl-4271-9/art-85 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-85
**第一項** 新租税特別措置法第六十八条の十第六項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定エネルギー環境負荷低減推進設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十第六項に規定する特定エネルギー環境負荷低減推進設備等については、なお従前の例による。
suppl-4271-9/art-85/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-85/par-1
The provisions of Article 68-10, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in Article 68-10, paragraph (6) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第八十六条（連結法人が国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation, etc. or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in a National Strategic Special Zone
caption: machine translation, not official
suppl-4271-9/art-86 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-86
**第一項** 新租税特別措置法第六十八条の十四の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十三号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第六十八条の十四第一項に規定する特定機械装置等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十四第一項に規定する特定機械装置等については、なお従前の例による。
suppl-4271-9/art-86/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-86/par-1
The provisions of Article 68-14 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in Article 68-14, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 68-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before that date.
machine translation, not official
### 第八十七条（連結法人の雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased
caption: machine translation, not official
suppl-4271-9/art-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-87
**第一項** 新租税特別措置法第六十八条の十五の三（第二項及び第三項に係る部分に限る。）の規定は、連結法人の附則第一条第十一号に定める日以後に終了する連結事業年度分の法人税について適用する。
suppl-4271-9/art-87/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-87/par-1
The provisions of Article 68-15-3 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraphs (2) and (3)) apply to corporation tax for consolidated business years of a consolidated corporation ending on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
machine translation, not official
**第二項** 施行日から附則第一条第十一号に定める日の前日までの間における第八条の規定（同号イに掲げる規定を除く。）による改正後の租税特別措置法第六十八条の十五の二第一項の規定の適用については、同項中「第三項まで」とあるのは「この項」と、「第一号において」とあるのは「第二号イにおいて」とする。
suppl-4271-9/art-87/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-87/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-87/par-2
With regard to the application of the provisions of Article 68-15-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (excluding the provisions listed in (a) of that item) during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "through paragraph (3)" in that paragraph is deemed to be replaced with "this paragraph", and the phrase "in item (i)" is deemed to be replaced with "in item (ii), (a)".
machine translation, not official
### 第八十八条（連結法人の国内の設備投資額が増加した場合の機械等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation of Machinery, etc. or Special Corporation Tax Credit Where the Amount of Domestic Capital Investment of a Consolidated Corporation Has Increased
caption: machine translation, not official
suppl-4271-9/art-88 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-88
**第一項** 連結親法人事業年度が施行日前に開始した連結事業年度において連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が旧租税特別措置法第六十八条の十五の三第一項に規定する取得等をした同項に規定する生産等資産については、なお従前の例による。
suppl-4271-9/art-88/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-88/par-1
The provisions then in force continue to govern assets for production, etc. prescribed in Article 68-15-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. prescribed in that paragraph in a consolidated business year for which the consolidated parent corporation business year began before the Effective Date.
machine translation, not official
### 第八十九条（特定中小連結法人が経営改善設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation Acquires Business Improvement Equipment
caption: machine translation, not official
suppl-4271-9/art-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-89
**第一項** 新租税特別措置法第六十八条の十五の四の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する経営改善設備について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十五の四第一項に規定する経営改善設備については、なお従前の例による。
suppl-4271-9/art-89/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-89/par-1
The provisions of Article 68-15-4 of the New Act on Special Measures Concerning Taxation apply to business improvement equipment prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in Article 68-15-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第九十条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
caption: machine translation, not official
suppl-4271-9/art-90 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90
**第一項** 新租税特別措置法第六十八条の十六第一項（同項の表の第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下第六項までにおいて同じ。）をする同号の中欄に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十六第一項の表の第二号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4271-9/art-90/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90/par-1
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter up to paragraph (6)) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十九第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する研究施設について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十九第一項に規定する研究施設については、なお従前の例による。
suppl-4271-9/art-90/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90/par-2
The provisions of Article 68-19, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 68-19, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の二十四第一項の規定は、連結親法人が施行日以後に取得等をする同項に規定する共同利用施設について適用し、連結親法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十四第一項に規定する共同利用施設については、なお従前の例による。
suppl-4271-9/art-90/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90/par-3
The provisions of Article 68-24, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to jointly used facilities prescribed in that paragraph for which a consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities prescribed in Article 68-24, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の二十五第二項に規定する新用途米穀加工品等製造設備については、なお従前の例による。
suppl-4271-9/art-90/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90/par-4
The provisions then in force continue to govern equipment for manufacturing new-use processed rice products, etc. prescribed in Article 68-25, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の二十六第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する特定信頼性向上設備について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十六第一項に規定する特定信頼性向上設備については、なお従前の例による。
suppl-4271-9/art-90/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90/par-5
The provisions of Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified reliability-enhancing equipment prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified reliability-enhancing equipment prescribed in Article 68-26, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の二十七（新租税特別措置法第四十五条第一項の表の第一号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同号の第三欄に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項の表の第一号の第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-4271-9/art-90/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90/par-6
The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to depreciable assets listed in the third column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the third column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の二十七（第二項の表の第一号及び第四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に同項に規定する取得等をする同項に規定する産業振興機械等について適用する。
suppl-4271-9/art-90/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90/par-7
The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) and (iv) of the table in paragraph (2) of that Article) apply to industrial promotion machinery, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.
machine translation, not official
**第八項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に旧租税特別措置法第六十八条の二十七第二項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第一号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号の上欄及び同条第三項中「第四十五条第二項」とあるのは、「所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第七十九条第八項の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法第四十五条第二項」とする。
suppl-4271-9/art-90/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-90/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90/par-8
With regard to industrial promotion machinery, etc. prescribed in Article 68-27, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part pertaining to item (i) of the table in that paragraph) remain in force. In such a case, the phrase "Article 45, paragraph (2)" in the left-hand column of that item and in paragraph (3) of that Article is deemed to be replaced with "Article 45, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), which remains in force pursuant to the provisions of Article 79, paragraph (8) of the Supplementary Provisions of that Act".
machine translation, not official
**第九項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の二十九第一項第二号に掲げる減価償却資産については、なお従前の例による。
suppl-4271-9/art-90/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-90/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90/par-9
The provisions then in force continue to govern depreciable assets listed in Article 68-29, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
machine translation, not official
**第十項** 新租税特別措置法第六十八条の三十三第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日以後に同項に規定する基準適合認定又は特例基準適合認定を受けるものの施行日以後に開始する連結事業年度（施行日前に開始し、かつ、施行日以後に終了する連結事業年度を含む。）終了の日において有する同項に規定する次世代育成支援対策資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日前に旧租税特別措置法第六十八条の三十三第一項に規定する基準適合認定を受けたものの施行日前に開始した連結事業年度終了の日において有する同項に規定する特定建物等については、なお従前の例による。
suppl-4271-9/art-90/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-90/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90/par-10
The provisions of Article 68-33, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets for measures to support the development of the next generation prescribed in that paragraph that are held at the end of the consolidated business year beginning on or after the Effective Date (including a consolidated business year that began before the Effective Date and ends on or after the Effective Date) by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that obtains the certification of conformity to standards or the special certification of conformity to standards prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified buildings, etc. prescribed in Article 68-33, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held at the end of the consolidated business year that began before the Effective Date by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that obtained the certification of conformity to standards prescribed in that paragraph before the Effective Date.
machine translation, not official
**第十一項** 新租税特別措置法第六十八条の三十五（第三項第一号ロに係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は新築をする同条第一項に規定する特定都市再生建築物等について適用する。
suppl-4271-9/art-90/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-90/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90/par-11
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (i), (b)) apply to specified urban renaissance buildings, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly constructs on or after the Effective Date.
machine translation, not official
**第十二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十五第三項第一号及び第二号に掲げる建築物（同号に掲げる建築物にあっては、同号ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）については、同条（第三項第一号及び第二号に掲げる建築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第四十七条の二第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第七十九条第十二項の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法第四十七条の二第一項」とする。
suppl-4271-9/art-90/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-90/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90/par-12
With regard to the buildings listed in Article 68-35, paragraph (3), items (i) and (ii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly constructed before the Effective Date (for the buildings listed in item (ii) of that paragraph, limited to those developed within the areas listed in (b) of that item; the same applies hereinafter in this paragraph), the provisions of that Article (limited to the part pertaining to the buildings listed in paragraph (3), items (i) and (ii)) remain in force. In such a case, the phrase "Article 47-2, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), which remains in force pursuant to the provisions of Article 79, paragraph (12) of the Supplementary Provisions of that Act".
machine translation, not official
**第十三項** 新租税特別措置法第六十八条の三十五（新租税特別措置法第四十七条の二第三項第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十二号に定める日以後に取得又は新築をする新租税特別措置法第六十八条の三十五第一項に規定する特定都市再生建築物等について適用する。
suppl-4271-9/art-90/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-90/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90/par-13
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 47-2, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation) apply to specified urban renaissance buildings, etc. prescribed in Article 68-35, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly constructs on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.
machine translation, not official
**第十四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十二号に定める日前に取得又は新築をした旧租税特別措置法第四十七条の二第三項第四号に掲げる構築物（当該構築物と併せて設置される旧租税特別措置法第六十八条の三十五第三項に規定する財務省令で定めるものを含む。以下この項において同じ。）については、旧租税特別措置法第六十八条の三十五（同号に掲げる構築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第一項中「平成二十七年三月三十一日」とあるのは「水防法等の一部を改正する法律（平成二十七年法律第二十二号）の施行の日の前日」と、同条第二項中「第四十七条の二第一項」とあるのは「所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第七十九条第十四項の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法（次項において「旧効力単体措置法」という。）第四十七条の二第一項」と、同条第三項中「第四十七条の二第三項第四号」とあるのは「旧効力単体措置法第四十七条の二第三項第四号」とする。
suppl-4271-9/art-90/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-90/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90/par-14
With regard to the structures listed in Article 47-2, paragraph (3), item (iv) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly constructed before the date specified in Article 1, item (xii) of the Supplementary Provisions (including those specified by Order of the Ministry of Finance prescribed in Article 68-35, paragraph (3) of the Former Act on Special Measures Concerning Taxation that are installed together with those structures; the same applies hereinafter in this paragraph), the provisions of Article 68-35 of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to the structures listed in that item) remain in force. In such a case, the phrase "March 31, 2015" in paragraph (1) of that Article is deemed to be replaced with "the day before the date on which the Act Partially Amending the Flood Control Act, etc. (Act No. 22 of 2015) comes into effect", the phrase "Article 47-2, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), which remains in force pursuant to the provisions of Article 79, paragraph (14) of the Supplementary Provisions of that Act (referred to as the "Former Non-Consolidated Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph)", and the phrase "Article 47-2, paragraph (3), item (iv)" in paragraph (3) of that Article is deemed to be replaced with "Article 47-2, paragraph (3), item (iv) of the Former Non-Consolidated Act on Special Measures Concerning Taxation Kept in Force".
machine translation, not official
### 第九十一条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations
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suppl-4271-9/art-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-91
**第一項** 新租税特別措置法第六十八条の五十三の規定は、附則第一条第十四号に定める日以後に行われる適格分割又は適格現物出資について適用し、同日前に行われた適格分割又は適格現物出資については、なお従前の例による。
suppl-4271-9/art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-91/par-1
The provisions of Article 68-53 of the New Act on Special Measures Concerning Taxation apply to qualified company splits or qualified capital contributions in kind carried out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern qualified company splits or qualified capital contributions in kind carried out before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の五十四の規定は、附則第一条第十五号に定める日以後に行われる新租税特別措置法第六十八条の五十四第一項に規定する特定原子力発電施設の移転について適用し、同日前に行われた旧租税特別措置法第六十八条の五十四第一項に規定する特定原子力発電施設の移転については、なお従前の例による。
suppl-4271-9/art-91/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-91/par-2
The provisions of Article 68-54 of the New Act on Special Measures Concerning Taxation apply to transfers of specified nuclear power generation facilities prescribed in Article 68-54, paragraph (1) of the New Act on Special Measures Concerning Taxation carried out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of specified nuclear power generation facilities prescribed in Article 68-54, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out before that date.
machine translation, not official
### 第九十二条（連結法人である認定農業生産法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc. That Are Consolidated Corporations
caption: machine translation, not official
suppl-4271-9/art-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-92
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、旧租税特別措置法第六十八条の六十四第一項に規定する特定農業法人（農地法第二条第三項に規定する農業生産法人を除く。）に該当するものが施行日前に交付を受けた旧租税特別措置法第六十八条の六十四第一項に規定する交付金等については、なお従前の例による。
suppl-4271-9/art-92/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-92/par-1
The provisions then in force continue to govern subsidies, etc. prescribed in Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that falls under the category of specified agricultural corporation prescribed in Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding an agricultural production corporation prescribed in Article 2, paragraph (3) of the Cropland Act) received before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の六十五第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定農業用機械等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の六十五第一項に規定する特定農業用機械等については、なお従前の例による。
suppl-4271-9/art-92/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-92/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-92/par-2
The provisions of Article 68-65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified agricultural machinery, etc. prescribed in Article 68-65, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第九十三条（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Consolidated Corporations
caption: machine translation, not official
suppl-4271-9/art-93 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-93
**第一項** 新租税特別措置法第六十八条の七十二第十項及び第十一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、法人税法第六十一条の十三第一項に規定する譲渡損益調整資産に係る同項に規定する譲渡利益額につき同法第八十一条の三第一項の規定により同項に規定する個別損金額を計算する場合における同法第六十一条の十三第一項の規定の適用を受けたもの（連結事業年度に該当しない事業年度において同項の規定の適用を受けたものを含む。）の施行日以後に終了する連結事業年度分の法人税について適用する。
suppl-4271-9/art-93/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-93/par-1
The provisions of Article 68-72, paragraphs (10) and (11) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has received the application of the provisions of Article 61-13, paragraph (1) of the Corporation Tax Act in the case where it calculates, pursuant to the provisions of Article 81-3, paragraph (1) of that Act, the individual deductible expense amount prescribed in that paragraph with regard to the amount of gain on transfer prescribed in Article 61-13, paragraph (1) of that Act pertaining to a transfer gain or loss adjustment asset prescribed in that paragraph (including one that has received the application of the provisions of that paragraph in a business year that does not fall under a consolidated business year).
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**第二項** 新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第九号の下欄に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十七年一月一日以後に同号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に旧租税特別措置法第六十八条の七十八第一項の表の第九号の上欄に掲げる資産の譲渡をした場合における同日前に取得をした同号の下欄に掲げる資産又は同日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定並びに連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日以後に同号の上欄に掲げる資産の譲渡をする場合における同日前に取得をした同号の下欄に掲げる資産については、なお従前の例による。
suppl-4271-9/art-93/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-93/par-2
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of item (ix) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to the assets, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of that item on or after January 1, 2015 and acquires assets listed in the right-hand column of that item on or after that date, and to the special account or special account during the year under Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern the assets listed in the right-hand column of that item acquired before that date or the assets listed in that column acquired on or after that date, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transferred assets listed in the left-hand column of item (ix) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date, and the special account or special account during the year under Article 68-79, paragraph (1) or (3) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as the assets listed in the right-hand column of that item acquired before that date in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of that item on or after that date.
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**第三項** 新租税特別措置法第六十八条の七十八第十四項（新租税特別措置法第六十八条の七十九第十九項において準用する場合を含む。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十一号に定める日以後に新租税特別措置法第六十八条の七十八第一項の表の第九号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定について適用する。
suppl-4271-9/art-93/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-93/par-3
The provisions of Article 68-78, paragraph (14) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-79, paragraph (19) of the New Act on Special Measures Concerning Taxation) apply to the assets, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of item (ix) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the date specified in Article 1, item (xi) of the Supplementary Provisions and acquires assets listed in the right-hand column of that item on or after that date, and to the special account or special account during the year under Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets.
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### 第九十四条（連結法人の特定外国子会社等に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Specified Foreign Subsidiaries, etc. of Consolidated Corporations
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suppl-4271-9/art-94 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-94 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-94
**第一項** 新租税特別措置法第六十八条の九十第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額について適用し、旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額については、なお従前の例による。
suppl-4271-9/art-94/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-94/par-1
The provisions of Article 68-90, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the taxable amount prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the taxable amount prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
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**第二項** 新租税特別措置法第六十八条の九十第八項及び第九項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用する。
suppl-4271-9/art-94/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-94/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-94/par-2
The provisions of Article 68-90, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the taxable amount prescribed in paragraph (1) of that Article or the partially taxable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article beginning on or after the Effective Date.
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**第三項** 新租税特別措置法第六十八条の九十二第二項、第三項、第九項及び第十項の規定は、連結法人の平成二十八年四月一日以後に開始する連結事業年度において外国法人から受ける同条第一項に規定する剰余金の配当等の額がある場合について適用し、連結法人の同日前に開始した連結事業年度において外国法人から受けた旧租税特別措置法第六十八条の九十二第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-4271-9/art-94/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-94/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-94/par-3
The provisions of Article 68-92, paragraphs (2), (3), (9) and (10) of the New Act on Special Measures Concerning Taxation apply in the case where a consolidated corporation has an amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that it receives from a foreign corporation in a consolidated business year beginning on or after April 1, 2016, and the provisions then in force continue to govern the case where a consolidated corporation has an amount of dividends of surplus, etc. prescribed in Article 68-92, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it received from a foreign corporation in a consolidated business year that began before that date.
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**第四項** 新租税特別措置法第六十八条の九十三の二第八項の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用する。
suppl-4271-9/art-94/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-94/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-94/par-4
The provisions of Article 68-93-2, paragraph (8) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the taxable amount prescribed in paragraph (1) of that Article or the partially taxable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign corporation prescribed in paragraph (1) of that Article beginning on or after the Effective Date.
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**第五項** 新租税特別措置法第六十八条の九十三の四第二項、第三項、第八項及び第九項の規定は、連結法人の平成二十八年四月一日以後に開始する連結事業年度において外国法人から受ける同条第一項に規定する剰余金の配当等の額がある場合について適用し、連結法人の同日前に開始した連結事業年度において外国法人から受けた旧租税特別措置法第六十八条の九十三の四第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-4271-9/art-94/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-94/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-94/par-5
The provisions of Article 68-93-4, paragraphs (2), (3), (8) and (9) of the New Act on Special Measures Concerning Taxation apply in the case where a consolidated corporation has an amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that it receives from a foreign corporation in a consolidated business year beginning on or after April 1, 2016, and the provisions then in force continue to govern the case where a consolidated corporation has an amount of dividends of surplus, etc. prescribed in Article 68-93-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it received from a foreign corporation in a consolidated business year that began before that date.
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### 第九十五条（保険会社の連結事業年度における受取配当等の益金不算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Exclusion of Dividends Received, etc. from Gross Profit for Insurance Companies in Consolidated Business Years
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suppl-4271-9/art-95 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-95 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-95
**第一項** 新租税特別措置法第六十八条の百四の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用する。
suppl-4271-9/art-95/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-95/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-95/par-1
The provisions of Article 68-104 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year begins on or after the Effective Date.
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### 第九十六条（損害保険会社の連結事業年度における受取配当等の益金不算入等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Exclusion of Dividends Received, etc. from Gross Profit, etc. for Casualty Insurance Companies in Consolidated Business Years
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suppl-4271-9/art-96 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-96
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結親法人事業年度が施行日前に開始した連結事業年度における旧租税特別措置法第六十八条の百四第一項に規定する特別利子については、なお従前の例による。
suppl-4271-9/art-96/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-96/par-1
The provisions then in force continue to govern the special interest prescribed in Article 68-104, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began before the Effective Date.
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### 第九十七条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4271-9/art-97 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97
**第一項** 新租税特別措置法第七十条の二の規定は、同条第二項第一号に規定する特定受贈者が平成二十七年一月一日以後に贈与により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用し、旧租税特別措置法第七十条の二第二項第一号に規定する特定受贈者が同日前に贈与により取得をした同項第五号に規定する住宅取得等資金に係る贈与税については、なお従前の例による。
suppl-4271-9/art-97/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-1
The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in paragraph (2), item (i) of that Article acquires by gift on or after January 1, 2015, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in Article 70-2, paragraph (2), item (v) of the Former Act on Special Measures Concerning Taxation that a specified donee prescribed in paragraph (2), item (i) of that Article acquired by gift before that date.
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**第二項** 次に掲げる者が、平成二十七年一月一日以後に贈与により取得をする新租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金については、同条の規定は、適用しない。
suppl-4271-9/art-97/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-2
With regard to funds for housing acquisition, etc. prescribed in Article 70-2, paragraph (2), item (v) of the New Act on Special Measures Concerning Taxation that any of the following persons acquires by gift on or after January 1, 2015, the provisions of that Article do not apply:
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**一** 所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正前の租税特別措置法（以下この条において「平成二十二年旧法」という。）第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
suppl-4271-9/art-97/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-2/item-1
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) (hereinafter referred to as "the 2010 Former Act" in this Article) who has received the application of the provisions of paragraph (1) of that Article;
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**二** 租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）第一条の規定による改正前の租税特別措置法第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
suppl-4271-9/art-97/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-2/item-2
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) who has received the application of the provisions of paragraph (1) of that Article;
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**三** 旧租税特別措置法第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
suppl-4271-9/art-97/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-2/item-3
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation who has received the application of the provisions of paragraph (1) of that Article.
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**第三項** 新租税特別措置法第七十条の二の二第七項の規定は、平成二十八年一月一日以後に提出する同項に規定する領収書等（少額の支払の事実を記載した書類に限る。）について適用する。
suppl-4271-9/art-97/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-3
The provisions of Article 70-2-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to receipts, etc. prescribed in that paragraph (limited to documents stating the fact of a small-amount payment) submitted on or after January 1, 2016.
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**第四項** 施行日から平成二十七年十二月三十一日までの間における新租税特別措置法第七十条の二の二第七項の規定の適用については、同項中「除き、その支払が少額の支払として財務省令で定める金額以下のものである場合における当該支払の事実を記載した書類として財務省令で定める書類を含む」とあるのは、「除く」とする。
suppl-4271-9/art-97/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-4
With regard to the application of the provisions of Article 70-2-2, paragraph (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "excluding ..., and including documents specified by Order of the Ministry of Finance as documents stating the fact of a payment in the case where that payment is of the amount specified by Order of the Ministry of Finance for a small-amount payment or less" in that paragraph is deemed to be replaced with "excluding ...".
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**第五項** 施行日から平成二十七年十二月三十一日までの間における新租税特別措置法第七十条の二の三第七項の規定の適用については、同項中「提出したもの（同条第七項に規定する財務省令で定める書類に記載された支払に係る領収書その他の書類又は記録でその支払の事実を証するものを含む。）」とあるのは、「提出したもの」とする。
suppl-4271-9/art-97/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-5
With regard to the application of the provisions of Article 70-2-3, paragraph (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "those submitted (including receipts or other documents or records relating to the payments stated in the documents specified by Order of the Ministry of Finance prescribed in paragraph (7) of that Article that prove the fact of those payments)" in that paragraph is deemed to be replaced with "those submitted".
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**第六項** 新租税特別措置法第七十条の七の規定は、施行日以後に贈与により取得をする同条第二項第二号に規定する非上場株式等に係る贈与税について適用し、施行日前に贈与により取得をした旧租税特別措置法第七十条の七第二項第二号に規定する非上場株式等に係る贈与税については、なお従前の例による。
suppl-4271-9/art-97/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-6
The provisions of Article 70-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article acquired by gift on or after the Effective Date, and the provisions then in force continue to govern gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation acquired by gift before the Effective Date.
machine translation, not official
**第七項** 次に掲げる者は、新租税特別措置法第七十条の七第二項第三号に規定する経営承継受贈者とみなして、同条第一項、第四項第三号、第五項、第十六項及び第二十八項の規定並びに新租税特別措置法第七十条の七の三の規定を適用する。
suppl-4271-9/art-97/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-7
The following persons are deemed to be successor donees prescribed in Article 70-7, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraph (1), paragraph (4), item (iii), and paragraphs (5), (16) and (28) of that Article and the provisions of Article 70-7-3 of the New Act on Special Measures Concerning Taxation apply to them:
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**一** 平成二十二年旧法第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4271-9/art-97/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-7/item-1
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the 2010 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
machine translation, not official
**二** 現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）第十七条の規定による改正前の租税特別措置法（以下この条において「平成二十三年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4271-9/art-97/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-7/item-2
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011) (hereinafter referred to as "the 2011 Former Act" in this Article) who is receiving the application of the provisions of paragraph (1) of that Article;
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**三** 所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法（以下この条において「平成二十五年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4271-9/art-97/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-7/item-3
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) (hereinafter referred to as "the 2013 Former Act" in this Article) who is receiving the application of the provisions of paragraph (1) of that Article;
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**四** 旧租税特別措置法第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4271-9/art-97/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-7/item-4
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of paragraph (1) of that Article.
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**第八項** 新租税特別措置法第七十条の七の二の規定は、施行日以後に相続又は遺贈により取得をする同条第二項第二号に規定する非上場株式等に係る相続税について適用し、施行日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の七の二第二項第二号に規定する非上場株式等に係る相続税については、なお従前の例による。
suppl-4271-9/art-97/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-8
The provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the Effective Date.
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**第九項** 次に掲げる者は、新租税特別措置法第七十条の七の二第二項第三号に規定する経営承継相続人等とみなして、同条第三項第三号、第四項、第十六項及び第二十八項の規定を適用する。
suppl-4271-9/art-97/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-9
The following persons are deemed to be successor heirs, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraph (3), item (iii), and paragraphs (4), (16) and (28) of that Article apply to them:
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**一** 平成二十二年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4271-9/art-97/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-9/item-1
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2010 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
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**二** 平成二十三年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4271-9/art-97/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-9/item-2
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2011 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
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**三** 平成二十五年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4271-9/art-97/par-9/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-9/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-9/item-3
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2013 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
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**四** 旧租税特別措置法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4271-9/art-97/par-9/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-9/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-9/item-4
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of paragraph (1) of that Article.
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**第十項** 新租税特別措置法第七十条の七の四の規定は、施行日以後に新租税特別措置法第七十条の七の三の規定により相続又は遺贈により取得をしたものとみなされる同条第一項に規定する特例受贈非上場株式等に係る相続税について適用し、施行日前に旧租税特別措置法第七十条の七の三の規定により相続又は遺贈により取得をしたものとみなされた同条第一項に規定する特例受贈非上場株式等に係る相続税については、なお従前の例による。
suppl-4271-9/art-97/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-10
The provisions of Article 70-7-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that are deemed, on or after the Effective Date, to have been acquired by inheritance or bequest pursuant to the provisions of that Article, and the provisions then in force continue to govern inheritance tax on special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were deemed, before the Effective Date, to have been acquired by inheritance or bequest pursuant to the provisions of that Article.
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**第十一項** 次に掲げる者は、新租税特別措置法第七十条の七の四第二項第三号に規定する経営相続承継受贈者とみなして、同項第五号、同条第三項において準用する新租税特別措置法第七十条の七の二第三項第三号及び第四項、新租税特別措置法第七十条の七の四第十二項において準用する新租税特別措置法第七十条の七の二第十六項並びに新租税特別措置法第七十条の七の四第十五項において準用する新租税特別措置法第七十条の七の二第二十八項の規定を適用する。
suppl-4271-9/art-97/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-11
The following persons are deemed to be successor donees for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of item (v) of that paragraph, Article 70-7-2, paragraph (3), item (iii) and paragraph (4) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (3) of the New Act on Special Measures Concerning Taxation, Article 70-7-2, paragraph (16) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (12) of the New Act on Special Measures Concerning Taxation, and Article 70-7-2, paragraph (28) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (15) of the New Act on Special Measures Concerning Taxation apply to them:
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**一** 平成二十二年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4271-9/art-97/par-11/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-11/item-1
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2010 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
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**二** 平成二十三年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4271-9/art-97/par-11/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-11/item-2
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2011 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
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**三** 平成二十五年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4271-9/art-97/par-11/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-11/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-11/item-3
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2013 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
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**四** 旧租税特別措置法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4271-9/art-97/par-11/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-97/par-11/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-11/item-4
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of paragraph (1) of that Article.
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### 第九十八条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4271-9/art-98 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-98
**第一項** 株式会社が、施行日前に新設分割又は吸収分割により不動産に関する権利を取得した場合における当該不動産に関する旧租税特別措置法第八十一条第一項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4271-9/art-98/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-98/par-1
With regard to registration and license tax on the registration of the matters listed in the items of Article 81, paragraph (1) of the Former Act on Special Measures Concerning Taxation concerning real property in the case where a stock company acquired rights concerning that real property through an incorporation-type company split or absorption-type company split before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 株式会社が、施行日前に新設分割又は吸収分割を行った場合における旧租税特別措置法第八十一条第二項各号に掲げる仮登記又は当該仮登記に基づき受ける不動産の所有権、地上権、永小作権、賃借権若しくは採石権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4271-9/art-98/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-98/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-98/par-2
With regard to registration and license tax on the provisional registrations listed in the items of Article 81, paragraph (2) of the Former Act on Special Measures Concerning Taxation, or on the registration of transfer of ownership, superficies rights, farming rights, rights of lease or quarrying rights of real property made based on those provisional registrations, in the case where a stock company carried out an incorporation-type company split or absorption-type company split before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 株式会社が、施行日前に新設分割又は吸収分割を行った場合における登録免許税法（昭和四十二年法律第三十五号）第七条第二項に規定する信託による財産権の移転の登記又は登録に係る登録免許税については、なお従前の例による。
suppl-4271-9/art-98/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-98/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-98/par-3
With regard to registration and license tax on the registration of transfer or recording of transfer of property rights through a trust prescribed in Article 7, paragraph (2) of the Registration and License Tax Act (Act No. 35 of 1967) in the case where a stock company carried out an incorporation-type company split or absorption-type company split before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第八十三条第一項の規定は、施行日以後に同項に規定する国土交通大臣の認定を受ける場合における同項に規定する建築物の所有権の保存の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条第一項に規定する国土交通大臣の認定を受けた場合における同項に規定する建築物の所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-4271-9/art-98/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-98/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-98/par-4
The provisions of Article 83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of buildings prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph is received on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of buildings prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation was received before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新租税特別措置法第八十三条の二第一項の規定は、施行日以後に同項に規定する特定目的会社が同項に規定する不動産の所有権を取得する場合における当該不動産の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の二第一項に規定する特定目的会社が同項に規定する倉庫等以外の不動産の所有権を取得した場合における当該不動産の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4271-9/art-98/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-98/par-5
The provisions of Article 83-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property prescribed in that paragraph in the case where a special purpose company prescribed in that paragraph acquires ownership of that real property on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property other than a warehouse, etc. prescribed in Article 83-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where a special purpose company prescribed in that paragraph acquired ownership of that real property before the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第八十三条の二第二項の規定は、施行日以後に同項に規定する信託会社等が同項に規定する不動産の所有権を取得する場合における当該不動産の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の二第二項に規定する信託会社等が同項に規定する倉庫等以外の不動産の所有権を取得した場合における当該不動産の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4271-9/art-98/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-98/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-98/par-6
The provisions of Article 83-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property prescribed in that paragraph in the case where a trust company, etc. prescribed in that paragraph acquires ownership of that real property on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property other than a warehouse, etc. prescribed in Article 83-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a trust company, etc. prescribed in that paragraph acquired ownership of that real property before the Effective Date.
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**第七項** 新租税特別措置法第八十三条の二第三項の規定は、施行日以後に同項に規定する投資法人が同項に規定する不動産の所有権を取得する場合における当該不動産の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の二第三項に規定する投資法人が同項に規定する倉庫等以外の不動産の所有権を取得した場合における当該不動産の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4271-9/art-98/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-98/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-98/par-7
The provisions of Article 83-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property prescribed in that paragraph in the case where an investment corporation prescribed in that paragraph acquires ownership of that real property on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property other than a warehouse, etc. prescribed in Article 83-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where an investment corporation prescribed in that paragraph acquired ownership of that real property before the Effective Date.
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### 第九十九条（自動車重量税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax
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suppl-4271-9/art-99 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-99 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-99
**第一項** 平成二十七年五月一日前に旧租税特別措置法第九十条の十二第一項（同条第六項において準用する場合を含む。）の規定の適用を受けた検査自動車（同条第一項に規定する検査自動車をいう。次項において同じ。）に係る同条第四項の規定の適用については、なお従前の例による。
suppl-4271-9/art-99/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-99/par-1
With regard to the application of the provisions of paragraph (4) of Article 90-12 of the Former Act on Special Measures Concerning Taxation to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in paragraph (1) of that Article; the same applies in the following paragraph) that received the application of the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) before May 1, 2015, the provisions then in force continue to govern.
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**第二項** 旧租税特別措置法第九十条の十二第三項第一号イ（同条第六項において準用する場合を含む。）に掲げる検査自動車（新租税特別措置法第九十条の十二の規定の適用があるものを除く。）について平成二十九年四月三十日までに初めて道路運送車両法（昭和二十六年法律第百八十五号）第六十条第一項又は第七十一条第四項の規定により自動車検査証の交付を受ける場合には、当該自動車検査証の交付に係る自動車重量税については、新租税特別措置法第九十条の十一の規定は、適用しない。この場合において、新租税特別措置法第九十条の十四第三項中「検査自動車にあつては、同法」とあるのは、「検査自動車並びに所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第九十九条第二項の規定の適用がある検査自動車にあつては、自動車重量税法」とする。
suppl-4271-9/art-99/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-99/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-99/par-2
Where, for an inspected motor vehicle listed in Article 90-12, paragraph (3), item (i), (a) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) (excluding one to which the provisions of Article 90-12 of the New Act on Special Measures Concerning Taxation apply), the issuance of an automobile inspection certificate is received for the first time by April 30, 2017 pursuant to the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act (Act No. 185 of 1951), the provisions of Article 90-11 of the New Act on Special Measures Concerning Taxation do not apply to motor vehicle tonnage tax on the issuance of that automobile inspection certificate. In such a case, the phrase "for inspected motor vehicles, that Act" in Article 90-14, paragraph (3) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "for inspected motor vehicles and inspected motor vehicles to which the provisions of Article 99, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) apply, the Motor Vehicle Tonnage Tax Act".
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### 第百三十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4271-9/art-130 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-130 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-130
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4271-9/art-130/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-130/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-130/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百三十一条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4271-9/art-131 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-131 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-131
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4271-9/art-131/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-131/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-131/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二七年六月五日法律第三五号
suppl-4271-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-35 · https://japanlaw.org/l/332AC0000000026/suppl-4271-35
### 第一条（施行期日） — Effective Date
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suppl-4271-35/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-35/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-35/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4271-35/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-35/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-35/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成二七年六月一九日法律第四一号
suppl-4271-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-41 · https://japanlaw.org/l/332AC0000000026/suppl-4271-41
### 第一条（施行期日） — Effective Date
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suppl-4271-41/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-41/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-41/art-1
**第一項** この法律は、水銀に関する水俣条約が日本国について効力を生ずる日から起算して二年を超えない範囲内において政令で定める日から施行する。
suppl-4271-41/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-41/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-41/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding two years from the date on which the Minamata Convention on Mercury enters into force for Japan.
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## 附 則 平成二七年六月二四日法律第四七号
suppl-4271-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-47 · https://japanlaw.org/l/332AC0000000026/suppl-4271-47
### 第一条（施行期日） — Effective Date
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suppl-4271-47/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-47/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-47/art-1
**第一項** この法律は、令和二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4271-47/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-47/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-47/art-1/par-1
This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一から四まで** 略
suppl-4271-47/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-47/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-47/art-1/par-1/item-1-to-4
Omitted
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**五** 第二条の規定（第三号に掲げる改正規定を除く。）及び第五条の規定並びに附則第十二条から第十五条まで、第十七条、第二十条、第二十一条、第二十二条（第六項を除く。）、第二十三条から第二十五条まで、第二十七条（附則第二十四条第一項に係る部分に限る。）、第二十八条（第五項を除く。）、第二十九条から第三十一条まで、第三十三条、第三十四条、第三十六条（附則第二十二条第一項及び第二項、第二十三条第一項、第二十四条第一項、第二十五条、第二十八条第一項及び第二項、第二十九条第一項、第三十条第一項及び第三十一条に係る部分に限る。）、第三十七条、第三十八条、第四十一条（第四項を除く。）、第四十二条、第四十三条、第四十五条（第四号から第六号までに係る部分に限る。）、第四十六条（附則第四十三条及び第四十五条（第四号から第六号までに係る部分に限る。）に係る部分に限る。）、第四十七条、第四十八条及び第七十五条の規定、附則第七十七条中地方税法（昭和二十五年法律第二百二十六号）第三百四十九条の三第三項及び第七百一条の三十四第三項第十七号の改正規定、附則第七十八条第一項から第六項まで及び第七十九条から第八十二条までの規定、附則第八十三条中法人税法（昭和四十年法律第三十四号）第四十五条第一項の改正規定（同項第二号に係る部分に限る。）、附則第八十五条中登録免許税法別表第一第百一号の改正規定及び同表第百四号（八）の改正規定、附則第八十七条の規定、附則第八十八条中電源開発促進税法（昭和四十九年法律第七十九号）第二条第三号イの改正規定（「発電量調整供給」を「電力量調整供給」に改める部分に限る。）並びに附則第九十条から第九十四条まで、第九十五条及び第九十七条の規定 公布の日から起算して二年六月を超えない範囲内において政令で定める日
suppl-4271-47/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-47/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-47/art-1/par-1/item-5
the provisions of Article 2 (excluding the amending provisions set forth in item (iii)) and the provisions of Article 5, and the provisions of Articles 12 through 15, Article 17, Article 20, Article 21, Article 22 (excluding paragraph (6)), Articles 23 through 25, Article 27 (limited to the part pertaining to Article 24, paragraph (1) of the Supplementary Provisions), Article 28 (excluding paragraph (5)), Articles 29 through 31, Article 33, Article 34, Article 36 (limited to the part pertaining to Article 22, paragraphs (1) and (2), Article 23, paragraph (1), Article 24, paragraph (1), Article 25, Article 28, paragraphs (1) and (2), Article 29, paragraph (1), Article 30, paragraph (1) and Article 31 of the Supplementary Provisions), Article 37, Article 38, Article 41 (excluding paragraph (4)), Article 42, Article 43, Article 45 (limited to the part pertaining to items (iv) through (vi)), Article 46 (limited to the part pertaining to Article 43 and Article 45 (limited to the part pertaining to items (iv) through (vi)) of the Supplementary Provisions), Article 47, Article 48 and Article 75 of the Supplementary Provisions, the provisions in Article 77 of the Supplementary Provisions amending Article 349-3, paragraph (3) and Article 701-34, paragraph (3), item (xvii) of the Local Tax Act (Act No. 226 of 1950), the provisions of Article 78, paragraphs (1) through (6) and Articles 79 through 82 of the Supplementary Provisions, the provisions in Article 83 of the Supplementary Provisions amending Article 45, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (limited to the part pertaining to item (ii) of that paragraph), the provisions in Article 85 of the Supplementary Provisions amending No. 101 of Appended Table 1 of the Registration and License Tax Act and the provisions amending No. 104, (viii) of that Table, the provisions of Article 87 of the Supplementary Provisions, the provisions in Article 88 of the Supplementary Provisions amending Article 2, item (iii), (a) of the Act on Tax for Promotion of Power-Resources Development (Act No. 79 of 1974) (limited to the part replacing "power generation balancing supply" with "electric energy balancing supply"), and the provisions of Articles 90 through 94, Article 95 and Article 97 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years and six months from the date of promulgation.
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## 附 則 平成二七年六月二六日法律第五〇号
suppl-4271-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50
### 第一条（施行期日） — Effective Date
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suppl-4271-50/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-1
**第一項** この法律は、平成二十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4271-50/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-1/par-1
This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 第六条、第八条（農業振興地域の整備に関する法律第三条の二及び第三条の三第二項の改正規定に限る。）、第九条（特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律第四条第八項の改正規定に限る。）、第十一条（採石法第三十三条の十七の次に一条を加える改正規定に限る。）及び第十七条（建築基準法第八十条を削る改正規定、同法第八十条の二を同法第八十条とする改正規定、同法第八十条の三を同法第八十条の二とする改正規定及び同法第八十三条の改正規定を除く。）の規定並びに附則第四条及び第六条から第八条までの規定 公布の日
suppl-4271-50/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-1/par-1/item-1
the provisions of Article 6, Article 8 (limited to the provisions amending Article 3-2 and Article 3-3, paragraph (2) of the Act on Establishment of Agricultural Promotion Regions), Article 9 (limited to the provisions amending Article 4, paragraph (8) of the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas), Article 11 (limited to the provisions adding one Article after Article 33-17 of the Quarrying Act) and Article 17 (excluding the provisions deleting Article 80 of the Building Standards Act, the provisions renumbering Article 80-2 of that Act as Article 80 of that Act, the provisions renumbering Article 80-3 of that Act as Article 80-2 of that Act and the provisions amending Article 83 of that Act), and the provisions of Article 4 and Articles 6 through 8 of the Supplementary Provisions: the date of promulgation;
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**二及び三** 略
suppl-4271-50/art-1/par-1/item-2-to-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-1/par-1/item-2-to-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-1/par-1/item-2-to-3
Omitted
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**四** 第十三条、第十五条及び第十六条の規定並びに附則第五条及び第九条（地方自治法（昭和二十二年法律第六十七号）別表第一租税特別措置法（昭和三十二年法律第二十六号）の項第一号の改正規定に限る。）の規定 公布の日から起算して二年を超えない範囲内において政令で定める日
suppl-4271-50/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-1/par-1/item-4
the provisions of Articles 13, 15 and 16, and the provisions of Article 5 and Article 9 (limited to the provisions amending item (i) of the row for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) in Appended Table 1 of the Local Autonomy Act (Act No. 67 of 1947)) of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years from the date of promulgation.
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### 第五条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4271-50/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-5
**第一項** 都道府県知事が第十六条の規定による改正後の中小企業における経営の承継の円滑化に関する法律（以下この条において「新経営承継円滑化法」という。）第十六条の規定に基づく政令の規定により新経営承継円滑化法第十二条第一項の経済産業大臣の権限に属する事務を行うこととされる場合においては、附則第一条第四号に掲げる規定の施行の日前に経済産業大臣又は経済産業局長が第十三条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第七十条の七第三十一項又は第七十条の七の二第三十一項（旧租税特別措置法第七十条の七の四第十六項において準用する場合を含む。）（以下この条において「旧租税特別措置法関係規定」という。）に規定する納税の猶予に係る期限の確定に係る事実に関し、法令の規定に基づき認定、確認、報告の受理その他の行為をしたことにより当該事実があったことを知り、かつ、同日前に旧租税特別措置法関係規定による通知をしていないときは、同日において当該都道府県知事が当該事実があったことを知ったものとみなして、第十三条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第七十条の七第三十一項又は第七十条の七の二第三十一項（新租税特別措置法第七十条の七の四第十六項において準用する場合を含む。）の規定を適用する。
suppl-4271-50/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-5/par-1
In the case where a prefectural governor is to perform affairs that fall within the authority of the Minister of Economy, Trade and Industry under Article 12, paragraph (1) of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises as amended by the provisions of Article 16 (hereinafter referred to as the "New Management Succession Facilitation Act" in this Article), pursuant to the provisions of a Cabinet Order based on the provisions of Article 16 of the New Management Succession Facilitation Act, if, before the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions come into effect, the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry has come to know that a fact relating to the deadline for the tax payment grace period becoming fixed, as prescribed in Article 70-7, paragraph (31) or Article 70-7-2, paragraph (31) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the Former Act on Special Measures Concerning Taxation) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) (hereinafter referred to as the "related provisions of the Former Act on Special Measures Concerning Taxation" in this Article), has occurred, by having made a certification, a confirmation, the acceptance of a report or another act with respect to that fact pursuant to the provisions of laws and regulations, and has not given notice under the related provisions of the Former Act on Special Measures Concerning Taxation before that date, the provisions of Article 70-7, paragraph (31) or Article 70-7-2, paragraph (31) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article) apply by deeming that the prefectural governor came to know on that date that the fact had occurred.
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### 第六条（処分、申請等に関する経過措置） — Transitional Measures Concerning Dispositions, Applications, Etc.
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suppl-4271-50/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-6
**第一項** この法律（附則第一条各号に掲げる規定については、当該各規定。以下この条及び次条において同じ。）の施行前にこの法律による改正前のそれぞれの法律の規定によりされた許可等の処分その他の行為（以下この項において「処分等の行為」という。）又はこの法律の施行の際現にこの法律による改正前のそれぞれの法律の規定によりされている許可等の申請その他の行為（以下この項において「申請等の行為」という。）で、この法律の施行の日においてこれらの行為に係る行政事務を行うべき者が異なることとなるものは、附則第二条から前条までの規定又は附則第八条の規定に基づく政令の規定に定めるものを除き、この法律の施行の日以後におけるこの法律による改正後のそれぞれの法律の適用については、この法律による改正後のそれぞれの法律の相当規定によりされた処分等の行為又は申請等の行為とみなす。
suppl-4271-50/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-6/par-1
A disposition such as a permission or other act carried out pursuant to the provisions of the respective Acts prior to the amendment by this Act before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those respective provisions; the same applies hereinafter in this Article and the following Article) comes into effect (hereinafter referred to in this paragraph as a "disposition or other act"), or an application for a permission or other act actually made pursuant to the provisions of the respective Acts prior to the amendment by this Act at the time this Act comes into effect (hereinafter referred to in this paragraph as an "application or other act"), for which the person who is to carry out the administrative affairs pertaining to that act will differ as of the date on which this Act comes into effect, is, except as provided for in the provisions of Article 2 through the preceding Article of the Supplementary Provisions or in the provisions of a Cabinet Order based on the provisions of Article 8 of the Supplementary Provisions, deemed to be a disposition or other act or an application or other act carried out pursuant to the corresponding provisions of the respective Acts as amended by this Act, with regard to the application of the respective Acts as amended by this Act on or after the date on which this Act comes into effect.
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**第二項** この法律の施行前にこの法律による改正前のそれぞれの法律の規定により国又は地方公共団体の機関に対し報告、届出、提出その他の手続をしなければならない事項で、この法律の施行の日前にその手続がされていないものについては、附則第二条から前条までの規定又は附則第八条の規定に基づく政令の規定に定めるもののほか、これを、この法律による改正後のそれぞれの法律の相当規定により国又は地方公共団体の相当の機関に対して報告、届出、提出その他の手続をしなければならない事項についてその手続がされていないものとみなして、この法律による改正後のそれぞれの法律の規定を適用する。
suppl-4271-50/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-6/par-2
With regard to matters for which a report, notification, submission or other procedure must be made to an organ of the State or of a local government pursuant to the provisions of the respective Acts prior to the amendment by this Act before this Act comes into effect and for which that procedure has not been carried out before the date on which this Act comes into effect, except as provided for in the provisions of Article 2 through the preceding Article of the Supplementary Provisions or in the provisions of a Cabinet Order based on the provisions of Article 8 of the Supplementary Provisions, the provisions of the respective Acts as amended by this Act apply by deeming those matters to be matters for which a report, notification, submission or other procedure must be made to the corresponding organ of the State or of a local government pursuant to the corresponding provisions of the respective Acts as amended by this Act and for which that procedure has not been carried out.
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### 第七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4271-50/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-7
**第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4271-50/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-7/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
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### 第八条（政令への委任） — Delegation to Cabinet Order
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suppl-4271-50/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-8
**第一項** 附則第二条から前条までに規定するもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4271-50/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-8/par-1
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成二七年九月四日法律第六三号
suppl-4271-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-63 · https://japanlaw.org/l/332AC0000000026/suppl-4271-63
### 第一条（施行期日） — Effective Date
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suppl-4271-63/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-63/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-63/art-1
**第一項** この法律は、平成二十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4271-63/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-63/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-63/art-1/par-1
This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一及び二** 略
suppl-4271-63/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-63/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-63/art-1/par-1/item-1-to-2
Omitted
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**三** 附則第百十三条の規定 医療法の一部を改正する法律（平成二十七年法律第七十四号）の公布の日又は公布日のいずれか遅い日
suppl-4271-63/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-63/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-63/art-1/par-1/item-3
the provisions of Article 113 of the Supplementary Provisions: the date of promulgation of the Act Partially Amending the Medical Care Act (Act No. 74 of 2015) or the Date of Promulgation, whichever is later.
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### 第百十四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4271-63/art-114 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-63/art-114 · https://japanlaw.org/l/332AC0000000026/suppl-4271-63/art-114
**第一項** この法律の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4271-63/art-114/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-63/art-114/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-63/art-114/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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## 附 則 平成二七年九月二八日法律第七四号
suppl-4271-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-74 · https://japanlaw.org/l/332AC0000000026/suppl-4271-74
### 第一条（施行期日） — Effective Date
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suppl-4271-74/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-74/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-74/art-1
**第一項** この法律は、公布の日から起算して二年を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4271-74/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-74/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-74/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 2 years from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一** 略
suppl-4271-74/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-74/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-74/art-1/par-1/item-1
Omitted
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**二** 第一条の規定並びに次条から附則第七条までの規定、附則第九条の規定、附則第十一条の二の規定（農業協同組合法（昭和二十二年法律第百三十二号）第九十二条の改正規定を除く。）、附則第十三条の規定及び附則第十七条の規定（国家戦略特別区域法（平成二十五年法律第百七号）第十四条の二の改正規定に限る。） 公布の日から起算して一年を超えない範囲内において政令で定める日
suppl-4271-74/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-74/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-74/art-1/par-1/item-2
the provisions of Article 1, and the provisions of the following Article through Article 7 of the Supplementary Provisions, the provisions of Article 9 of the Supplementary Provisions, the provisions of Article 11-2 of the Supplementary Provisions (excluding the provisions amending Article 92 of the Agricultural Co-operatives Act (Act No. 132 of 1947)), the provisions of Article 13 of the Supplementary Provisions and the provisions of Article 17 of the Supplementary Provisions (limited to the provisions amending Article 14-2 of the National Strategic Special Zones Act (Act No. 107 of 2013)): the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation.
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## 附 則 平成二八年三月三一日法律第一五号
suppl-4281-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15
### 第一条（施行期日） — Effective Date
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suppl-4281-15/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1
**第一項** この法律は、平成二十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4281-15/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1
This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 略
suppl-4281-15/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-1
Omitted
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**二** 第十条中租税特別措置法第四十一条の十四第一項の改正規定及び附則第七十九条の規定 平成二十八年十月一日
suppl-4281-15/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-2
the provisions in Article 10 amending Article 41-14, paragraph (1) of the Act on Special Measures Concerning Taxation, and the provisions of Article 79 of the Supplementary Provisions: October 1, 2016;
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**三** 次に掲げる規定 平成二十九年一月一日
suppl-4281-15/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-3
the following provisions: January 1, 2017;
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**イからホまで** 略
suppl-4281-15/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-3/sub-1
Omitted
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**ヘ** 第十条中租税特別措置法第十条の五第四項第八号の改正規定、同法第二十八条の三第九項第二号の改正規定、同法第三十条の二第七項第二号の改正規定、同法第三十一条の二第九項第二号の改正規定、同法第三十三条の五の改正規定、同法第四十一条の三第三項第二号の改正規定、同法第四十一条の五第七項第一号の改正規定（「第三十三条第三項第一号」を「同条第一項」に改める部分に限る。）、同条第十六項第二号の改正規定、同法第四十一条の五の二第七項第一号の改正規定（「第三十三条第三項第一号」を「同条第一項」に改める部分に限る。）、同法第四十一条の十七の次に一条を加える改正規定、同法第四十一条の十九の四第十六項第二号の改正規定、同法第六十九条の三第四項第二号の改正規定、同法第七十条の二第六項第二号の改正規定及び同法第七十条の三第六項第二号の改正規定並びに附則第六十七条第一項、第六十九条、第七十条第一項及び第四項、第七十六条第二項、第七十八条、第八十二条第二項並びに第百二十七条第一項から第四項までの規定
suppl-4281-15/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-3/sub-2
the provisions in Article 10 amending Article 10-5, paragraph (4), item (viii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 28-3, paragraph (9), item (ii) of that Act, the provisions amending Article 30-2, paragraph (7), item (ii) of that Act, the provisions amending Article 31-2, paragraph (9), item (ii) of that Act, the provisions amending Article 33-5 of that Act, the provisions amending Article 41-3, paragraph (3), item (ii) of that Act, the provisions amending Article 41-5, paragraph (7), item (i) of that Act (limited to the part replacing "Article 33, paragraph (3), item (i)" with "paragraph (1) of that Article"), the provisions amending paragraph (16), item (ii) of that Article, the provisions amending Article 41-5-2, paragraph (7), item (i) of that Act (limited to the part replacing "Article 33, paragraph (3), item (i)" with "paragraph (1) of that Article"), the provisions adding one Article after Article 41-17 of that Act, the provisions amending Article 41-19-4, paragraph (16), item (ii) of that Act, the provisions amending Article 69-3, paragraph (4), item (ii) of that Act, the provisions amending Article 70-2, paragraph (6), item (ii) of that Act and the provisions amending Article 70-3, paragraph (6), item (ii) of that Act, and the provisions of Article 67, paragraph (1), Article 69, Article 70, paragraphs (1) and (4), Article 76, paragraph (2), Article 78, Article 82, paragraph (2) and Article 127, paragraphs (1) through (4) of the Supplementary Provisions.
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**四** 略
suppl-4281-15/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-4
Omitted
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**五** 次に掲げる規定 公布の日から起算して一年を超えない範囲内において政令で定める日
suppl-4281-15/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-5
the following provisions: the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation;
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**イ及びロ** 略
suppl-4281-15/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-5/sub-1
Omitted
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**ハ** 第十条中租税特別措置法第五条の二第七項第四号の改正規定、同法第五条の三第四項第四号の改正規定、同法第四十一条の十三の三第七項第四号の改正規定及び同法第四十二条の二第二項第一号の改正規定並びに附則第八十四条の規定
suppl-4281-15/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-5/sub-2
the provisions in Article 10 amending Article 5-2, paragraph (7), item (iv) of the Act on Special Measures Concerning Taxation, the provisions amending Article 5-3, paragraph (4), item (iv) of that Act, the provisions amending Article 41-13-3, paragraph (7), item (iv) of that Act and the provisions amending Article 42-2, paragraph (2), item (i) of that Act, and the provisions of Article 84 of the Supplementary Provisions.
machine translation, not official
**六** 次に掲げる規定 平成二十九年四月一日
suppl-4281-15/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-6
the following provisions: April 1, 2017;
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**イ** 第十条中租税特別措置法第十条の五の四を削る改正規定、同法第十条の六の改正規定、同法第十九条第一号の改正規定、同法第四十二条の四第六項第二号イの改正規定（「、第四十二条の十二の四並びに第四十二条の十二の五第七項及び第八項」を「並びに第四十二条の十二の四」に改める部分に限る。）、同法第四十二条の十二の五を削る改正規定、同法第四十二条の十三第一項第十三号の改正規定、同項第十四号を削り、同項第十五号を同項第十四号とする改正規定、同法第五十二条の二第一項の改正規定（「、第四十二条の十二の五第一項」を削る部分に限る。）、同法第五十三条第一項第二号の改正規定（「、第四十二条の十二の五」を削る部分に限る。）、同法第六十六条の四の改正規定、同法第六十六条の四の二第一項の改正規定、同法第六十六条の四の三の改正規定、同法第六十七条の十八の改正規定、同法第六十八条の九第六項第二号イの改正規定（「、第六十八条の十五の五並びに第六十八条の十五の六第七項及び第八項」を「並びに第六十八条の十五の五」に改める部分に限る。）、同法第六十八条の十五の六の改正規定、同法第六十八条の十五の七第一項第十四号を削り、同項第十五号を同項第十四号とする改正規定、同法第六十八条の四十第一項の改正規定（「、第六十八条の十五の六第一項」を削る部分に限る。）、同法第六十八条の四十二第一項第二号の改正規定（「、第六十八条の十五の六」を削る部分に限る。）、同法第六十八条の八十八の改正規定、同法第六十八条の八十八の二第一項の改正規定及び同法第六十八条の百七の二の改正規定並びに附則第六十二条、第九十一条、第九十八条第一項から第四項まで、第百三条、第百十四条、第百二十一条及び第百二十六条の規定
suppl-4281-15/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-6/sub-1
the provisions in Article 10 deleting Article 10-5-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 10-6 of that Act, the provisions amending Article 19, item (i) of that Act, the provisions amending Article 42-4, paragraph (6), item (ii), (a) of that Act (limited to the part replacing ", Article 42-12-4 and Article 42-12-5, paragraphs (7) and (8)" with "and Article 42-12-4"), the provisions deleting Article 42-12-5 of that Act, the provisions amending Article 42-13, paragraph (1), item (xiii) of that Act, the provisions deleting item (xiv) of that paragraph and renumbering item (xv) of that paragraph as item (xiv) of that paragraph, the provisions amending Article 52-2, paragraph (1) of that Act (limited to the part deleting ", Article 42-12-5, paragraph (1)"), the provisions amending Article 53, paragraph (1), item (ii) of that Act (limited to the part deleting ", Article 42-12-5"), the provisions amending Article 66-4 of that Act, the provisions amending Article 66-4-2, paragraph (1) of that Act, the provisions amending Article 66-4-3 of that Act, the provisions amending Article 67-18 of that Act, the provisions amending Article 68-9, paragraph (6), item (ii), (a) of that Act (limited to the part replacing ", Article 68-15-5 and Article 68-15-6, paragraphs (7) and (8)" with "and Article 68-15-5"), the provisions amending Article 68-15-6 of that Act, the provisions deleting Article 68-15-7, paragraph (1), item (xiv) of that Act and renumbering item (xv) of that paragraph as item (xiv) of that paragraph, the provisions amending Article 68-40, paragraph (1) of that Act (limited to the part deleting ", Article 68-15-6, paragraph (1)"), the provisions amending Article 68-42, paragraph (1), item (ii) of that Act (limited to the part deleting ", Article 68-15-6"), the provisions amending Article 68-88 of that Act, the provisions amending Article 68-88-2, paragraph (1) of that Act and the provisions amending Article 68-107-2 of that Act, and the provisions of Article 62, Article 91, Article 98, paragraphs (1) through (4), Article 103, Article 114, Article 121 and Article 126 of the Supplementary Provisions.
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**七** 次に掲げる規定 平成三十年一月一日
suppl-4281-15/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-7
the following provisions: January 1, 2018;
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**イ** 略
suppl-4281-15/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-7/sub-1
Omitted
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**ロ** 第十条中租税特別措置法第四十条の三の三の改正規定、同法第四十条の三の四第一項の改正規定及び同法第四十一条の十九の五の改正規定並びに附則第七十五条及び第八十三条の規定
suppl-4281-15/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-7/sub-2
the provisions in Article 10 amending Article 40-3-3 of the Act on Special Measures Concerning Taxation, the provisions amending Article 40-3-4, paragraph (1) of that Act and the provisions amending Article 41-19-5 of that Act, and the provisions of Articles 75 and 83 of the Supplementary Provisions.
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**七の二** 略
suppl-4281-15/art-1/par-1/item-7-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-7-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-7-2
Omitted
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**七の三** 次に掲げる規定 令和元年十月一日
suppl-4281-15/art-1/par-1/item-7-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-7-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-7-3
the following provisions: October 1, 2019;
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**イ** 略
suppl-4281-15/art-1/par-1/item-7-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-7-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-7-3/sub-1
Omitted
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**ロ** 第三条の規定（同条中地方法人税法第十二条第五項の改正規定を除く。）並びに附則第三十条、第百五十九条（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の表第十二項の項の改正規定に限る。）及び第百六十条の規定
suppl-4281-15/art-1/par-1/item-7-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-7-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-7-3/sub-2
the provisions of Article 3 (excluding the provisions in that Article amending Article 12, paragraph (5) of the Local Corporation Tax Act), and the provisions of Article 30, Article 159 (limited to the provisions amending the row for paragraph (12) of the table in Article 33, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)) and Article 160 of the Supplementary Provisions.
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**八及び八の二** 略
suppl-4281-15/art-1/par-1/item-8-to-8-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-8-to-8-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-8-to-8-2
Omitted
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**九** 次に掲げる規定 令和五年十月一日
suppl-4281-15/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-9
the following provisions: October 1, 2023;
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**イ及びロ** 略
suppl-4281-15/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-9/sub-1
Omitted
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**ハ** 第十条中租税特別措置法第八十六条の五の改正規定及び附則第百二十八条の二の規定
suppl-4281-15/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-9/sub-2
the provisions in Article 10 amending Article 86-5 of the Act on Special Measures Concerning Taxation, and the provisions of Article 128-2 of the Supplementary Provisions.
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**九の二** 略
suppl-4281-15/art-1/par-1/item-9-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-9-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-9-2
Omitted
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**十** 次に掲げる規定 医療法の一部を改正する法律（平成二十七年法律第七十四号）附則第一条第二号に掲げる規定の施行の日
suppl-4281-15/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-10
the following provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act (Act No. 74 of 2015) come into effect;
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**イ** 略
suppl-4281-15/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-10/sub-1
Omitted
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**ロ** 第十条中租税特別措置法第六十七条の改正規定及び同法第六十八条の九十九の改正規定
suppl-4281-15/art-1/par-1/item-10/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-10/sub-2
the provisions in Article 10 amending Article 67 of the Act on Special Measures Concerning Taxation and the provisions amending Article 68-99 of that Act.
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**十一** 第十条中租税特別措置法の目次の改正規定（「国際戦略総合特別区域における指定特定事業法人」を「国家戦略特別区域における指定法人」に改める部分及び「国際戦略総合特別区域における連結法人である指定特定事業法人」を「国家戦略特別区域における連結法人である指定法人」に改める部分に限る。）、同法第四十一条の十九第一項第四号の改正規定、同法第三章第三節の四の節名の改正規定、同法第六十一条の改正規定（同条第二項第一号に係る部分を除く。）、同章第十四節の二の節名の改正規定及び同法第六十八条の六十三の二の改正規定（同条第二項第一号に係る部分並びに同項第二号及び第三号に係る部分を除く。）並びに附則第九十五条、第百十八条及び第百六十四条の規定 国家戦略特別区域法の一部を改正する法律（平成二十八年法律第五十五号）の施行の日
suppl-4281-15/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-11
the provisions in Article 10 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Designated Specified Business Corporations in International Strategic Comprehensive Special Zones" with "Designated Corporations in National Strategic Special Zones" and the part replacing "Designated Specified Business Corporations That Are Consolidated Corporations in International Strategic Comprehensive Special Zones" with "Designated Corporations That Are Consolidated Corporations in National Strategic Special Zones"), the provisions amending Article 41-19, paragraph (1), item (iv) of that Act, the provisions amending the title of Chapter III, Section 3-4 of that Act, the provisions amending Article 61 of that Act (excluding the part pertaining to paragraph (2), item (i) of that Article), the provisions amending the title of Section 14-2 of that Chapter and the provisions amending Article 68-63-2 of that Act (excluding the part pertaining to paragraph (2), item (i) of that Article and the part pertaining to items (ii) and (iii) of that paragraph), and the provisions of Articles 95, 118 and 164 of the Supplementary Provisions: the date on which the Act Partially Amending the National Strategic Special Zones Act (Act No. 55 of 2016) comes into effect;
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**十二** 次に掲げる規定 地域再生法の一部を改正する法律（平成二十八年法律第三十号）の施行の日
suppl-4281-15/art-1/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-12
the following provisions: the date on which the Act Partially Amending the Local Revitalization Act (Act No. 30 of 2016) comes into effect;
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**イ** 第十条中租税特別措置法第十条の四第一項及び第三項の改正規定、同法第十条の五第四項第十号の改正規定、同項第五号の改正規定（「第五条第四項第四号」を「第五条第四項第五号」に改める部分に限る。）、同法第三十七条第九項の改正規定、同法第四十二条の四第六項第二号イの改正規定（「第四十二条の十二の三第二項」を「第四十二条の十二の二、第四十二条の十二の三第二項」に改める部分に限る。）、同法第四十二条の十二第一項及び第二項の改正規定、同法第四十二条の十二の二第五項第十号の改正規定、同項第五号の改正規定（「第五条第四項第四号」を「第五条第四項第五号」に改める部分に限る。）、同条を同法第四十二条の十二とし、同条の次に一条を加える改正規定（同法第四十二条の十二の二を同法第四十二条の十二とする部分を除く。）、同法第四十二条の十三第一項第十一号の次に一号を加える改正規定、同法第六十五条の七第十四項の改正規定、同法第六十八条の九第六項第二号イの改正規定（「第六十八条の十五の四第二項」を「第六十八条の十五の三、第六十八条の十五の四第二項」に改める部分に限る。）、同法第六十八条の十五の二第一項及び第二項の改正規定、同法第六十八条の十五の三第五項第十号の改正規定、同項第五号の改正規定（「第五条第四項第四号」を「第五条第四項第五号」に改める部分に限る。）、同条を同法第六十八条の十五の二とし、同条の次に一条を加える改正規定（同法第六十八条の十五の三を同法第六十八条の十五の二とする部分を除く。）、同法第六十八条の十五の七第一項第十一号の次に一号を加える改正規定並びに同法第六十八条の七十八第十四項の改正規定並びに附則第九十条及び第百十二条の規定
suppl-4281-15/art-1/par-1/item-12/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-12/sub-1
the provisions in Article 10 amending Article 10-4, paragraphs (1) and (3) of the Act on Special Measures Concerning Taxation, the provisions amending Article 10-5, paragraph (4), item (x) of that Act, the provisions amending item (v) of that paragraph (limited to the part replacing "Article 5, paragraph (4), item (iv)" with "Article 5, paragraph (4), item (v)"), the provisions amending Article 37, paragraph (9) of that Act, the provisions amending Article 42-4, paragraph (6), item (ii), (a) of that Act (limited to the part replacing "Article 42-12-3, paragraph (2)" with "Article 42-12-2, Article 42-12-3, paragraph (2)"), the provisions amending Article 42-12, paragraphs (1) and (2) of that Act, the provisions amending Article 42-12-2, paragraph (5), item (x) of that Act, the provisions amending item (v) of that paragraph (limited to the part replacing "Article 5, paragraph (4), item (iv)" with "Article 5, paragraph (4), item (v)"), the provisions renumbering that Article as Article 42-12 of that Act and adding one Article after that Article (excluding the part renumbering Article 42-12-2 of that Act as Article 42-12 of that Act), the provisions adding one item after Article 42-13, paragraph (1), item (xi) of that Act, the provisions amending Article 65-7, paragraph (14) of that Act, the provisions amending Article 68-9, paragraph (6), item (ii), (a) of that Act (limited to the part replacing "Article 68-15-4, paragraph (2)" with "Article 68-15-3, Article 68-15-4, paragraph (2)"), the provisions amending Article 68-15-2, paragraphs (1) and (2) of that Act, the provisions amending Article 68-15-3, paragraph (5), item (x) of that Act, the provisions amending item (v) of that paragraph (limited to the part replacing "Article 5, paragraph (4), item (iv)" with "Article 5, paragraph (4), item (v)"), the provisions renumbering that Article as Article 68-15-2 of that Act and adding one Article after that Article (excluding the part renumbering Article 68-15-3 of that Act as Article 68-15-2 of that Act), the provisions adding one item after Article 68-15-7, paragraph (1), item (xi) of that Act and the provisions amending Article 68-78, paragraph (14) of that Act, and the provisions of Articles 90 and 112 of the Supplementary Provisions.
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**十三** 第十条中租税特別措置法第十条の五第四項第三号の改正規定、同法第四十二条の十二の二第五項第三号の改正規定及び同法第六十八条の十五の三第五項第三号の改正規定 雇用保険法等の一部を改正する法律（平成二十八年法律第十七号）の施行の日
suppl-4281-15/art-1/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-13
the provisions in Article 10 amending Article 10-5, paragraph (4), item (iii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 42-12-2, paragraph (5), item (iii) of that Act and the provisions amending Article 68-15-3, paragraph (5), item (iii) of that Act: the date on which the Act Partially Amending the Employment Insurance Act, etc. (Act No. 17 of 2016) comes into effect;
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**十四** 第十条中租税特別措置法第十四条の二第二項第一号の改正規定、同法第三十三条の三の改正規定、同法第三十三条の六第一項の改正規定、同法第四十七条の二第三項第一号の改正規定、同法第六十五条の改正規定、同法第六十八条の三十五第三項第一号の改正規定、同法第六十八条の七十二の改正規定及び同法第八十三条第二項の改正規定並びに附則第七十条第二項及び第三項、第九十七条第二項及び第三項並びに第百二十条第二項及び第三項の規定 都市再生特別措置法等の一部を改正する法律（平成二十八年法律第七十二号）の施行の日
suppl-4281-15/art-1/par-1/item-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-14
the provisions in Article 10 amending Article 14-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation, the provisions amending Article 33-3 of that Act, the provisions amending Article 33-6, paragraph (1) of that Act, the provisions amending Article 47-2, paragraph (3), item (i) of that Act, the provisions amending Article 65 of that Act, the provisions amending Article 68-35, paragraph (3), item (i) of that Act, the provisions amending Article 68-72 of that Act and the provisions amending Article 83, paragraph (2) of that Act, and the provisions of Article 70, paragraphs (2) and (3), Article 97, paragraphs (2) and (3) and Article 120, paragraphs (2) and (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 72 of 2016) comes into effect;
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**十五** 第十条中租税特別措置法第十五条の改正規定、同法第四十八条の改正規定及び同法第六十八条の三十六の改正規定並びに附則第六十三条第六項及び第七項、第九十二条第九項及び第十項並びに第百十五条第九項及び第十項の規定 流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号）の施行の日
suppl-4281-15/art-1/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-15
the provisions in Article 10 amending Article 15 of the Act on Special Measures Concerning Taxation, the provisions amending Article 48 of that Act and the provisions amending Article 68-36 of that Act, and the provisions of Article 63, paragraphs (6) and (7), Article 92, paragraphs (9) and (10) and Article 115, paragraphs (9) and (10) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016) comes into effect;
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**十六** 第十条中租税特別措置法第四十四条の五の見出しの改正規定、同条第一項の改正規定、同法第六十八条の二十六の見出しの改正規定及び同条第一項の改正規定並びに附則第九十二条第二項及び第百十五条第二項の規定 国立研究開発法人情報通信研究機構法及び特定通信・放送開発事業実施円滑化法の一部を改正する等の法律（平成二十八年法律第三十二号）の施行の日
suppl-4281-15/art-1/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-16
the provisions in Article 10 amending the heading of Article 44-5 of the Act on Special Measures Concerning Taxation, the provisions amending paragraph (1) of that Article, the provisions amending the heading of Article 68-26 of that Act and the provisions amending paragraph (1) of that Article, and the provisions of Article 92, paragraph (2) and Article 115, paragraph (2) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on the National Institute of Information and Communications Technology, a National Research and Development Agency, and the Act on Facilitation of the Implementation of Specified Communications and Broadcasting Development Projects, and Other Matters (Act No. 32 of 2016) comes into effect.
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### 第五十七条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4281-15/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-57
**第一項** 別段の定めがあるものを除き、第十条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、平成二十八年分以後の所得税について適用し、平成二十七年分以前の所得税については、なお従前の例による。
suppl-4281-15/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-57/par-1
Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2016 and subsequent years, and with regard to income tax for 2015 and prior years, the provisions then in force continue to govern.
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### 第五十八条（障害者等の少額公債の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons
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suppl-4281-15/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-58
**第一項** 新租税特別措置法第四条第一項の規定は、施行日以後に提出する同項に規定する特別非課税貯蓄申込書について適用し、施行日前に提出した旧租税特別措置法第四条第一項に規定する特別非課税貯蓄申込書については、なお従前の例による。
suppl-4281-15/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-58/par-1
The provisions of Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to an application for special tax-exempt savings prescribed in that paragraph that is submitted on or after the Effective Date, and with regard to an application for special tax-exempt savings prescribed in Article 4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date, the provisions then in force continue to govern.
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### 第五十九条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
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suppl-4281-15/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-59
**第一項** 新租税特別措置法第十条の二の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー環境負荷低減推進設備等について適用し、個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二第一項に規定するエネルギー環境負荷低減推進設備等及び同条第六項に規定する特定エネルギー環境負荷低減推進設備等については、なお従前の例による。
suppl-4281-15/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-59/par-1
The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (1) of that Article that an individual acquires, or manufactures or constructs, on or after the Effective Date, and with regard to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in Article 10-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation and specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (6) of that Article that an individual acquired, or manufactured or constructed, before the Effective Date, the provisions then in force continue to govern.
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**第二項** 施行日から電気事業者による再生可能エネルギー電気の調達に関する特別措置法等の一部を改正する法律（平成二十八年法律第五十九号）の施行の日の前日までの間における新租税特別措置法第十条の二の規定の適用については、同条第一項第一号中「第二条第五項」とあるのは、「第三条第二項」とする。
suppl-4281-15/art-59/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-59/par-2
With regard to the application of the provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities, etc. (Act No. 59 of 2016) comes into effect, the phrase "Article 2, paragraph (5)" in paragraph (1), item (i) of that Article is deemed to be replaced with "Article 3, paragraph (2)".
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### 第六十条（雇用者の数が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where the Number of Employees Has Increased
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suppl-4281-15/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-60
**第一項** 新租税特別措置法第十条の五の規定は、平成二十九年分以後の所得税について適用し、平成二十八年分以前の所得税については、なお従前の例による。
suppl-4281-15/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-60/par-1
The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to income tax for 2017 and subsequent years, and with regard to income tax for 2016 and prior years, the provisions then in force continue to govern.
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### 第六十一条（雇用者給与等支給額が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where the Amount of Salaries, etc. Paid to Employees Has Increased
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suppl-4281-15/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-61
**第一項** 新租税特別措置法第十条の五の三の規定は、平成二十九年分以後の所得税について適用し、平成二十八年分以前の所得税については、なお従前の例による。
suppl-4281-15/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-61/par-1
The provisions of Article 10-5-3 of the New Act on Special Measures Concerning Taxation apply to income tax for 2017 and subsequent years, and with regard to income tax for 2016 and prior years, the provisions then in force continue to govern.
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### 第六十二条（生産性向上設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired
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suppl-4281-15/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-62
**第一項** 個人が施行日前に取得等（旧租税特別措置法第十条の五の四第一項に規定する取得等をいう。以下この条において同じ。）をした旧租税特別措置法第十条の五の四第三項又は第六項に規定する特定生産性向上設備等及び個人が平成二十九年四月一日前に取得等をした同条第一項又は第五項に規定する特定生産性向上設備等については、なお従前の例による。
suppl-4281-15/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-62/par-1
With regard to specified productivity-improving equipment, etc. prescribed in Article 10-5-4, paragraph (3) or (6) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. (meaning an acquisition, etc. prescribed in Article 10-5-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) before the Effective Date, and specified productivity-improving equipment, etc. prescribed in paragraph (1) or (5) of that Article for which an individual made an acquisition, etc. before April 1, 2017, the provisions then in force continue to govern.
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### 第六十三条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4281-15/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-63
**第一項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十一条の三第一項に規定する特定農産加工品生産設備については、なお従前の例による。
suppl-4281-15/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-63/par-1
With regard to production equipment for specified processed agricultural products prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第二項** 平成二十八年分の所得税に係る新租税特別措置法第十三条の規定の適用については、同条第一項中「期間（以下この項において「指定期間」という。）」とあるのは「期間」と、「で、障害者が労働に従事する事業所にあるものとして政令で定めるもののうちその年の指定期間内」とあるのは「のうち、その年」と、「相当する金額」とあるのは「相当する金額（障害者が労働に従事する事業所にある資産として政令で定めるものに該当しないものにあつては、当該金額に平成二十八年一月一日から同年三月三十一日（当該個人が、同日前において死亡し、又は事業の全部を譲渡し、若しくは廃止した場合には、その死亡し、又は事業の全部を譲渡し、若しくは廃止した日）までの期間の月数を乗じてこれを十二で除して計算した金額）」とする。
suppl-4281-15/art-63/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-63/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-63/par-2
With regard to the application of the provisions of Article 13 of the New Act on Special Measures Concerning Taxation to income tax for 2016, the phrase "period (hereinafter referred to as the 'designated period' in this paragraph)" in paragraph (1) of that Article is deemed to be replaced with "period"; the phrase "which are specified by Cabinet Order as being located at a place of business where persons with disabilities engage in work, within the designated period of that year" with ", within that year"; and the phrase "equivalent amount" with "equivalent amount (or, for assets that do not fall under the assets specified by Cabinet Order as being located at a place of business where persons with disabilities engage in work, the amount calculated by multiplying that amount by the number of months in the period from January 1, 2016 to March 31 of that year (or, if the individual dies, or transfers or discontinues the whole of the business, before that date, the date of the death, or of the transfer or discontinuance of the whole of the business) and dividing the result by 12)".
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**第三項** 前項の規定により読み替えて適用する新租税特別措置法第十三条第一項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-4281-15/art-63/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-63/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-63/par-3
The number of months referred to in Article 13, paragraph (1) of the New Act on Special Measures Concerning Taxation as applied following the deemed replacement of terms pursuant to the provisions of the preceding paragraph is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
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**第四項** 新租税特別措置法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定するサービス付き高齢者向け賃貸住宅について適用する。
suppl-4281-15/art-63/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-63/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-63/par-4
The provisions of Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date.
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**第五項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第一項に規定するサービス付き高齢者向け賃貸住宅については、同条の規定は、なおその効力を有する。
suppl-4281-15/art-63/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-63/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-63/par-5
With regard to rental housing for the elderly with services prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article remain in force.
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**第六項** 新租税特別措置法第十五条の規定は、個人が附則第一条第十五号に定める日以後に取得又は建設をする新租税特別措置法第十五条第一項に規定する倉庫用建物等について適用する。
suppl-4281-15/art-63/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-63/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-63/par-6
The provisions of Article 15 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or constructs on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.
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**第七項** 附則第一条第十五号に定める日前に流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号）による改正前の流通業務の総合化及び効率化の促進に関する法律（平成十七年法律第八十五号。以下この項において「旧効率化法」という。）第四条第一項の認定を受けた個人又は同日前に旧効率化法第七条第一項に規定する確認を受けた個人が平成二十九年三月三十一日以前に取得又は建設をした旧租税特別措置法第十五条第一項に規定する倉庫用の建物及びその附属設備又は構築物については、同条の規定は、なおその効力を有する。この場合において、同項中「流通業務の総合化及び効率化の促進に関する法律（平成十七年法律第八十五号）」とあるのは「流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号。以下この項において「効率化法改正法」という。）による改正前の流通業務の総合化及び効率化の促進に関する法律（平成十七年法律第八十五号。以下この項において「旧効率化法」という。）」と、「又は同法」とあるのは「又は旧効率化法」と、「流通業務の総合化及び効率化の促進に関する法律第五条第二項に規定する認定総合効率化計画に記載された同法」とあるのは「効率化法改正法附則第二条に規定する総合効率化計画に記載された旧効率化法」とする。
suppl-4281-15/art-63/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-63/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-63/par-7
With regard to buildings for warehouse use and their associated facilities, or structures, prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that, on or before March 31, 2017, were acquired or constructed by an individual who, before the date specified in Article 1, item (xv) of the Supplementary Provisions, obtained the certification referred to in Article 4, paragraph (1) of the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 85 of 2005) prior to the amendment by the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016) (hereinafter referred to as the "Former Distribution Efficiency Act" in this paragraph), or by an individual who, before that date, obtained the confirmation prescribed in Article 7, paragraph (1) of the Former Distribution Efficiency Act, the provisions of that Article remain in force. In this case, the phrase "Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 85 of 2005)" in that paragraph is deemed to be replaced with "Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 85 of 2005) prior to the amendment by the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016; hereinafter referred to as the 'Distribution Efficiency Act Amendment Act' in this paragraph) (hereinafter referred to as the 'Former Distribution Efficiency Act' in this paragraph)"; the phrase "or that Act" with "or the Former Distribution Efficiency Act"; and the phrase "that Act stated in the certified comprehensive streamlining plan prescribed in Article 5, paragraph (2) of the Act on Advancement of Integration and Streamlining of Distribution Business" with "the Former Distribution Efficiency Act stated in the comprehensive streamlining plan prescribed in Article 2 of the Supplementary Provisions of the Distribution Efficiency Act Amendment Act".
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### 第六十四条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-4281-15/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-64
**第一項** 新租税特別措置法第二十条第一項の規定は、平成二十九年分以後の所得税について適用し、平成二十八年分以前の所得税については、なお従前の例による。
suppl-4281-15/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-64/par-1
The provisions of Article 20, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2017 and subsequent years, and with regard to income tax for 2016 and prior years, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第二十条の二第一項の規定は、平成二十九年分以後の所得税について適用し、平成二十八年分以前の所得税については、なお従前の例による。
suppl-4281-15/art-64/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-64/par-2
The provisions of Article 20-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2017 and subsequent years, and with regard to income tax for 2016 and prior years, the provisions then in force continue to govern.
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### 第六十五条（探鉱準備金に関する経過措置） — Transitional Measures Concerning Reserve for Exploration
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suppl-4281-15/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-65
**第一項** 新租税特別措置法第二十二条第三項の規定は、個人が平成二十九年以後において同条第一項の規定により積み立てる探鉱準備金の金額の事業所得に係る総収入金額への算入について適用し、個人が平成二十八年以前において旧租税特別措置法第二十二条第一項の規定により積み立てた探鉱準備金の金額の事業所得に係る総収入金額への算入については、なお従前の例による。
suppl-4281-15/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-65/par-1
The provisions of Article 22, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the inclusion in gross revenue pertaining to business income of the amount of the reserve for exploration that an individual sets aside pursuant to the provisions of paragraph (1) of that Article in 2017 or a subsequent year, and with regard to the inclusion in gross revenue pertaining to business income of the amount of the reserve for exploration that an individual set aside pursuant to the provisions of Article 22, paragraph (1) of the Former Act on Special Measures Concerning Taxation in 2016 or a prior year, the provisions then in force continue to govern.
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### 第六十六条（個人が農用地等を取得した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where an Individual Has Acquired Agricultural Land, etc.
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suppl-4281-15/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-66
**第一項** 新租税特別措置法第二十四条の三第四項の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する特定農業用機械等について適用し、個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第二十四条の三第一項に規定する特定農業用機械等については、なお従前の例による。
suppl-4281-15/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-66/par-1
The provisions of Article 24-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. prescribed in paragraph (1) of that Article that an individual acquires, or manufactures or constructs, on or after the Effective Date, and with regard to specified agricultural machinery, etc. prescribed in Article 24-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, or manufactured or constructed, before the Effective Date, the provisions then in force continue to govern.
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### 第六十七条（個人の転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc. for Individuals
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suppl-4281-15/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-67
**第一項** 新租税特別措置法第二十八条の三第九項第二号の規定は、平成二十九年一月一日以後に同条第七項に規定する修正申告書の提出期限が到来する所得税について適用する。
suppl-4281-15/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-67/par-1
The provisions of Article 28-3, paragraph (9), item (ii) of the New Act on Special Measures Concerning Taxation apply to income tax for which the due date for filing the amended return prescribed in paragraph (7) of that Article arrives on or after January 1, 2017.
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**第二項** 新租税特別措置法第二十八条の三第十一項の規定は、個人が施行日以後に同条第二項に規定する取得又は同項に規定する改良をする同項の資産について適用し、個人が施行日前に旧租税特別措置法第二十八条の三第二項に規定する取得又は同項に規定する改良をした同項の資産については、なお従前の例による。
suppl-4281-15/art-67/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-67/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-67/par-2
The provisions of Article 28-3, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to the assets referred to in paragraph (2) of that Article for which an individual makes the acquisition prescribed in that paragraph or the improvement prescribed in that paragraph on or after the Effective Date, and with regard to the assets referred to in Article 28-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which an individual made the acquisition prescribed in that paragraph or the improvement prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
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### 第六十八条（特定の取締役等が受ける新株予約権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits Received by Specified Directors, etc. from the Acquisition of Shares through the Exercise of Share Options, etc.
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suppl-4281-15/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-68
**第一項** 旧租税特別措置法第二十九条の三第一項に規定する取締役等又は権利承継相続人が施行日前に行った同項に規定する特定外国新株予約権の行使については、なお従前の例による。
suppl-4281-15/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-68/par-1
With regard to the exercise of specified foreign share options prescribed in Article 29-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a director, etc. or an heir succeeding to the rights prescribed in that paragraph carried out before the Effective Date, the provisions then in force continue to govern.
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### 第六十九条（山林所得に係る森林計画特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Forest Plans Related to Timber Income
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suppl-4281-15/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-69
**第一項** 新租税特別措置法第三十条の二第七項第二号の規定は、平成二十九年一月一日以後に同条第五項に規定する修正申告書の提出期限が到来する所得税について適用する。
suppl-4281-15/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-69/par-1
The provisions of Article 30-2, paragraph (7), item (ii) of the New Act on Special Measures Concerning Taxation apply to income tax for which the due date for filing the amended return prescribed in paragraph (5) of that Article arrives on or after January 1, 2017.
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### 第七十条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4281-15/art-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70
**第一項** 新租税特別措置法第三十一条の二第九項第二号の規定は、平成二十九年一月一日以後に同条第七項に規定する修正申告書の提出期限が到来する所得税について適用する。
suppl-4281-15/art-70/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-1
The provisions of Article 31-2, paragraph (9), item (ii) of the New Act on Special Measures Concerning Taxation apply to income tax for which the due date for filing the amended return prescribed in paragraph (7) of that Article arrives on or after January 1, 2017.
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**第二項** 新租税特別措置法第三十三条の三第二項及び第三項の規定は、個人が附則第一条第十四号に定める日以後に行う新租税特別措置法第三十三条の三第二項に規定する資産の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十三条の三第二項に規定する資産の譲渡については、なお従前の例による。
suppl-4281-15/art-70/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-2
The provisions of Article 33-3, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in Article 33-3, paragraph (2) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and with regard to a transfer of assets prescribed in Article 33-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第三十三条の三第五項の規定は、個人が附則第一条第十四号に定める日以後に行う新租税特別措置法第三十三条の三第四項に規定する資産の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十三条の三第四項に規定する資産の譲渡については、なお従前の例による。
suppl-4281-15/art-70/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-3
The provisions of Article 33-3, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in Article 33-3, paragraph (4) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and with regard to a transfer of assets prescribed in Article 33-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第三十三条の五第三項第二号（新租税特別措置法第三十五条第十項、第三十六条の三第五項、第三十七条の二第四項及び第三十七条の八第三項において準用する場合を含む。）の規定は、平成二十九年一月一日以後に新租税特別措置法第三十三条の五第一項、第三十五条第八項、第三十六条の三第一項から第三項まで、第三十七条の二第一項若しくは第二項又は第三十七条の八第一項に規定する修正申告書の提出期限が到来する所得税について適用する。
suppl-4281-15/art-70/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-4
The provisions of Article 33-5, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 35, paragraph (10), Article 36-3, paragraph (5), Article 37-2, paragraph (4) and Article 37-8, paragraph (3) of the New Act on Special Measures Concerning Taxation) apply to income tax for which the due date for filing the amended return prescribed in Article 33-5, paragraph (1), Article 35, paragraph (8), Article 36-3, paragraphs (1) through (3), Article 37-2, paragraph (1) or (2) or Article 37-8, paragraph (1) of the New Act on Special Measures Concerning Taxation arrives on or after January 1, 2017.
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**第五項** 新租税特別措置法第三十三条の六第二項の規定は、個人が施行日以後に取得（製作及び建設を含む。以下この条において同じ。）をする新租税特別措置法第三十三条の六第一項に規定する代替資産等について適用し、個人が施行日前に取得をした旧租税特別措置法第三十三条の六第一項に規定する代替資産等については、なお従前の例による。
suppl-4281-15/art-70/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-70/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-5
The provisions of Article 33-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to substitute assets, etc. prescribed in Article 33-6, paragraph (1) of the New Act on Special Measures Concerning Taxation for which an individual makes an acquisition (including manufacture and construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to substitute assets, etc. prescribed in Article 33-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition before the Effective Date, the provisions then in force continue to govern.
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**第六項** 新租税特別措置法第三十七条の三第三項（新租税特別措置法第三十七条の五第二項において準用する場合を含む。）の規定は、個人が施行日以後に取得をする新租税特別措置法第三十七条第一項の表の各号の下欄に掲げる資産について適用し、個人が施行日前に取得をした旧租税特別措置法第三十七条第一項の表の各号の下欄に掲げる資産については、なお従前の例による。
suppl-4281-15/art-70/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-70/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-6
The provisions of Article 37-3, paragraph (3) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of the items of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation for which an individual makes an acquisition on or after the Effective Date, and with regard to assets listed in the right-hand column of the items of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition before the Effective Date, the provisions then in force continue to govern.
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### 第七十一条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account
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suppl-4281-15/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-71
**第一項** 新租税特別措置法第三十七条の十一の三第四項の規定は、施行日以後に同条第三項第一号に規定する特定口座開設届出書の同号に規定する提出をする場合について適用し、施行日前に旧租税特別措置法第三十七条の十一の三第三項第一号に規定する特定口座開設届出書の同号に規定する提出をした場合については、なお従前の例による。
suppl-4281-15/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-71/par-1
The provisions of Article 37-11-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where the submission prescribed in paragraph (3), item (i) of that Article of a written notification for opening a specified account prescribed in that item is made on or after the Effective Date, and with regard to the case where the submission prescribed in Article 37-11-3, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation of a written notification for opening a specified account prescribed in that item was made before the Effective Date, the provisions then in force continue to govern.
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### 第七十二条（特定中小会社が発行した株式の取得に要した金額の控除等に関する経過措置） — Transitional Measures Concerning Deduction, etc. of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium Sized Companies
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suppl-4281-15/art-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-72
**第一項** 個人が施行日前に払込みにより取得をした旧租税特別措置法第三十七条の十三第一項第四号に規定する株式については、なお従前の例による。
suppl-4281-15/art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-72/par-1
With regard to the shares prescribed in Article 37-13, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual acquired through payment before the Effective Date, the provisions then in force continue to govern.
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### 第七十三条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
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suppl-4281-15/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73
**第一項** 新租税特別措置法第三十七条の十四第六項の規定は、施行日以後に同項各号に定める書類の同項に規定する提出をする場合について適用し、施行日前に旧租税特別措置法第三十七条の十四第六項の申請書の同項に規定する提出をした場合については、なお従前の例による。
suppl-4281-15/art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-1
The provisions of Article 37-14, paragraph (6) of the New Act on Special Measures Concerning Taxation apply in the case where the submission prescribed in that paragraph of the documents specified in the items of that paragraph is made on or after the Effective Date, and with regard to the case where the submission prescribed in Article 37-14, paragraph (6) of the Former Act on Special Measures Concerning Taxation of the written application referred to in that paragraph was made before the Effective Date, the provisions then in force continue to govern.
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**第二項** 平成二十九年分の新租税特別措置法第三十七条の十四第五項第二号に規定する非課税管理勘定が設定されている同項第一号に規定する非課税口座を平成二十九年十月一日において開設している同号の居住者又は恒久的施設を有する非居住者で、同日においてその者の行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第五項に規定する個人番号を当該非課税口座が開設されている同号に規定する金融商品取引業者等の営業所（同号に規定する営業所をいう。）の長に告知をしているものは、同日に当該金融商品取引業者等の営業所の長に対し、新租税特別措置法第三十七条の十四第六項第二号に掲げる場合に該当して同号に定める申請書を提出したものとみなす。
suppl-4281-15/art-73/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-2
A resident or nonresident with a permanent establishment referred to in Article 37-14, paragraph (5), item (i) of the New Act on Special Measures Concerning Taxation who, as of October 1, 2017, has opened a tax-exempt account prescribed in that item in which a tax-exempt management account for 2017 prescribed in item (ii) of that paragraph has been established, and who, as of that date, has notified the head of the business office (meaning the business office prescribed in item (i) of that paragraph) of the financial instruments business operator, etc. prescribed in that item at which that tax-exempt account has been opened of the person's individual number prescribed in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, is deemed to have submitted, on that date, to the head of the business office of that financial instruments business operator, etc., the written application specified in Article 37-14, paragraph (6), item (ii) of the New Act on Special Measures Concerning Taxation as falling under the case listed in that item.
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**第三項** 前項の居住者又は恒久的施設を有する非居住者から同項の金融商品取引業者等の営業所の長に対し、平成二十九年九月三十日までに、同項の規定の適用を受けない旨その他財務省令で定める事項を記載した書類の提出があった場合には、当該居住者又は恒久的施設を有する非居住者については、同項の規定は、適用しない。
suppl-4281-15/art-73/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-3
If there has been a submission, by the resident or nonresident with a permanent establishment referred to in the preceding paragraph to the head of the business office of the financial instruments business operator, etc. referred to in that paragraph, by September 30, 2017, of a document stating that the person will not receive the application of the provisions of that paragraph and other matters specified by Order of the Ministry of Finance, the provisions of that paragraph do not apply to that resident or nonresident with a permanent establishment.
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**第四項** 第二項の金融商品取引業者等の営業所の長は、同項の規定の適用があった者又は同項の規定の適用があると見込まれる者に対し、平成二十九年十月十五日までに、同項の規定の適用があった旨又は同項の規定の適用があると見込まれる旨の通知をしなければならない。
suppl-4281-15/art-73/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-4
The head of the business office of the financial instruments business operator, etc. referred to in paragraph (2) must notify a person to whom the provisions of that paragraph have applied or a person to whom the provisions of that paragraph are expected to apply, by October 15, 2017, that the provisions of that paragraph have applied or that the provisions of that paragraph are expected to apply.
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**第五項** 平成二十九年分の租税特別措置法第三十七条の十四第五項第三号に規定する非課税管理勘定が設定されている同項第一号に規定する非課税口座を令和三年四月一日において開設している同号の居住者又は恒久的施設を有する非居住者で、同日前にその者の行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第五項に規定する個人番号（以下この項及び次項において「個人番号」という。）を当該非課税口座が開設されている租税特別措置法第三十七条の十四第一項に規定する金融商品取引業者等の営業所（同項に規定する営業所をいう。以下この項及び次項において同じ。）の長に告知をしていないものが当該金融商品取引業者等の営業所の長に対して同日から同年十二月三十一日までの間に同号に規定する提出をした同号に規定する非課税口座開設届出書については、当該金融商品取引業者等の営業所の長は、同条第九項の規定にかかわらず、これを受理することができる。ただし、同条第八項の告知を受けたものと異なる氏名、生年月日、同項に規定する住所及び個人番号が記載されている当該非課税口座開設届出書については、この限りでない。
suppl-4281-15/art-73/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-5
With regard to a written notification of opening of a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation for which the submission prescribed in that item was made to the head of the business office of the financial instruments business operator, etc., during the period from April 1, 2021 to December 31 of that year, by a resident or nonresident with a permanent establishment referred to in that item who, as of April 1, 2021, has opened a tax-exempt account prescribed in that item in which a tax-exempt management account for 2017 prescribed in item (iii) of that paragraph has been established and who, before that date, has not notified the head of the business office (meaning the business office prescribed in Article 37-14, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph and the following paragraph) of the financial instruments business operator, etc. prescribed in that paragraph at which that tax-exempt account has been opened of the person's individual number prescribed in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (hereinafter referred to as the "individual number" in this paragraph and the following paragraph), the head of the business office of that financial instruments business operator, etc. may accept it, notwithstanding the provisions of paragraph (9) of that Article; provided, however, that this does not apply to a written notification of opening of a tax-exempt account in which a name, date of birth, domicile prescribed in paragraph (8) of that Article and individual number different from those of which notice was given under that paragraph are stated.
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**第六項** 平成二十九年分の租税特別措置法第三十七条の十四第五項第三号に規定する非課税管理勘定が設定されている同項第一号に規定する非課税口座を令和三年十二月三十一日において開設している同号の居住者又は恒久的施設を有する非居住者で、同日においてその者の個人番号を当該非課税口座が開設されている同条第一項に規定する金融商品取引業者等の営業所の長に告知をしていないものは、令和四年一月一日に当該金融商品取引業者等の営業所の長に対し、同条第十六項に規定する非課税口座廃止届出書の同項に規定する提出をしたものとみなして、同条第十七項及び第十八項の規定を適用する。
suppl-4281-15/art-73/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-6
A resident or nonresident with a permanent establishment referred to in Article 37-14, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation who, as of December 31, 2021, has opened a tax-exempt account prescribed in that item in which a tax-exempt management account for 2017 prescribed in item (iii) of that paragraph has been established, and who, as of that date, has not notified the head of the business office of the financial instruments business operator, etc. prescribed in paragraph (1) of that Article at which that tax-exempt account has been opened of the person's individual number, is deemed to have made, on January 1, 2022, to the head of the business office of that financial instruments business operator, etc., the submission prescribed in paragraph (16) of that Article of a written notification of closure of a tax-exempt account prescribed in that paragraph, and the provisions of paragraphs (17) and (18) of that Article apply.
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**第七項** 新租税特別措置法第三十七条の十四の二第十二項の規定は、施行日以後に同項の申請書の同項に規定する提出をする場合について適用し、施行日前に旧租税特別措置法第三十七条の十四の二第十二項の申請書の同項に規定する提出をした場合については、なお従前の例による。
suppl-4281-15/art-73/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-7
The provisions of Article 37-14-2, paragraph (12) of the New Act on Special Measures Concerning Taxation apply in the case where the submission prescribed in that paragraph of the written application referred to in that paragraph is made on or after the Effective Date, and with regard to the case where the submission prescribed in Article 37-14-2, paragraph (12) of the Former Act on Special Measures Concerning Taxation of the written application referred to in that paragraph was made before the Effective Date, the provisions then in force continue to govern.
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### 第七十四条（債務処理計画に基づき資産を贈与した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Gift of Assets Based on a Debt Workout Plan
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suppl-4281-15/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-74
**第一項** 新租税特別措置法第四十条の三の二第一項（第四号に係る部分に限る。）の規定は、施行日以後の同項の贈与について適用する。
suppl-4281-15/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-74/par-1
The provisions of Article 40-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iv)) apply to gifts referred to in that paragraph made on or after the Effective Date.
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### 第七十五条（非居住者の内部取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Internal Dealings of Nonresidents
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suppl-4281-15/art-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-75
**第一項** 新租税特別措置法第四十条の三の三第三項及び第四項の規定は、非居住者の平成三十年分以後の所得税について適用する。
suppl-4281-15/art-75/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-75/par-1
The provisions of Article 40-3-3, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to income tax of a nonresident for 2018 and subsequent years.
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**第二項** 新租税特別措置法第四十条の三の三第五項から第八項までの規定は、非居住者の平成三十年分以後の所得税について適用し、非居住者の平成二十九年分以前の所得税については、なお従前の例による。
suppl-4281-15/art-75/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-75/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-75/par-2
The provisions of Article 40-3-3, paragraphs (5) through (8) of the New Act on Special Measures Concerning Taxation apply to income tax of a nonresident for 2018 and subsequent years, and with regard to income tax of a nonresident for 2017 and prior years, the provisions then in force continue to govern.
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### 第七十六条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc.
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suppl-4281-15/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-76
**第一項** 新租税特別措置法第四十一条から第四十一条の三まで（新租税特別措置法第四十一条第一項に規定する住宅の取得等又は同条第十項に規定する認定住宅の新築等をする個人に係る部分に限る。）の規定は、個人が施行日以後に当該住宅の取得等又は当該認定住宅の新築等をする場合について適用し、個人が施行日前に旧租税特別措置法第四十一条第一項に規定する住宅の取得等又は同条第十項に規定する認定住宅の新築等をした場合については、なお従前の例による。
suppl-4281-15/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-76/par-1
The provisions of Articles 41 through 41-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning an individual who makes a housing acquisition, etc. prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation or new construction, etc. of a certified house prescribed in paragraph (10) of that Article) apply in the case where an individual makes that housing acquisition, etc. or that new construction, etc. of a certified house on or after the Effective Date, and with regard to the case where an individual made a housing acquisition, etc. prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation or new construction, etc. of a certified house prescribed in paragraph (10) of that Article before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四十一条の三第三項第二号（同条第一項の規定による修正申告書に係る部分に限る。）の規定は、平成二十九年一月一日以後に同条第一項に規定する修正申告書の提出期限が到来する所得税について適用する。
suppl-4281-15/art-76/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-76/par-2
The provisions of Article 41-3, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation (limited to the part concerning an amended return under the provisions of paragraph (1) of that Article) apply to income tax for which the due date for filing the amended return prescribed in paragraph (1) of that Article arrives on or after January 1, 2017.
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### 第七十七条（特定の増改築等に係る住宅借入金等を有する場合の所得税額の特別控除の控除額に係る特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount Deductible under the Special Income Tax Credit Where There Are Housing Loans, etc. for Specified Renovation Work, etc.
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suppl-4281-15/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-77
**第一項** 新租税特別措置法第四十一条の三の二（同条第一項又は第五項に規定する住宅の増改築等をする個人に係る部分に限る。）の規定は、個人が施行日以後に当該住宅の増改築等をする場合について適用し、個人が施行日前に旧租税特別措置法第四十一条の三の二第一項又は第五項に規定する住宅の増改築等をした場合については、なお従前の例による。
suppl-4281-15/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-77/par-1
The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning an individual who carries out housing renovation work, etc. prescribed in paragraph (1) or (5) of that Article) apply in the case where an individual carries out that housing renovation work, etc. on or after the Effective Date, and with regard to the case where an individual carried out housing renovation work, etc. prescribed in Article 41-3-2, paragraph (1) or (5) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四十一条の三の二（同条第一項に規定する特定増改築等住宅借入金等の金額、同条第二項第三号に規定する特定多世帯同居改修工事等及び同条第八項に規定する住宅の増改築等に係る部分に限る。）の規定は、個人が同条第一項、第五項又は第八項に規定する住宅の増改築等をした家屋（当該住宅の増改築等に係る部分に限る。以下この項において同じ。）を施行日以後に同条第一項、第五項又は第八項の定めるところによりその者の居住の用に供する場合について適用し、個人が旧租税特別措置法第四十一条の三の二第一項又は第五項に規定する住宅の増改築等をした家屋を施行日前に同条第一項又は第五項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-4281-15/art-77/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-77/par-2
The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the amount of housing loans, etc. for specified renovation work, etc. prescribed in paragraph (1) of that Article, specified renovation work, etc. for multi-generational cohabitation prescribed in paragraph (2), item (iii) of that Article and housing renovation work, etc. prescribed in paragraph (8) of that Article) apply in the case where an individual, on or after the Effective Date, uses a house on which the individual has carried out housing renovation work, etc. prescribed in paragraph (1), (5) or (8) of that Article (limited to the part pertaining to that housing renovation work, etc.; the same applies hereinafter in this paragraph) as the individual's residence as provided in paragraph (1), (5) or (8) of that Article, and with regard to the case where an individual, before the Effective Date, used a house on which the individual had carried out housing renovation work, etc. prescribed in Article 41-3-2, paragraph (1) or (5) of the Former Act on Special Measures Concerning Taxation as the individual's residence as provided in paragraph (1) or (5) of that Article, the provisions then in force continue to govern.
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### 第七十八条（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除に関する経過措置） — Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property
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suppl-4281-15/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-78
**第一項** 新租税特別措置法第四十一条の五第十六項第二号の規定は、平成二十九年一月一日以後に同条第十三項又は第十四項に規定する修正申告書の提出期限が到来する所得税について適用する。
suppl-4281-15/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-78/par-1
The provisions of Article 41-5, paragraph (16), item (ii) of the New Act on Special Measures Concerning Taxation apply to income tax for which the due date for filing the amended return prescribed in paragraph (13) or (14) of that Article arrives on or after January 1, 2017.
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### 第七十九条（先物取引に係る雑所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions
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suppl-4281-15/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-79
**第一項** 新租税特別措置法第四十一条の十四（第一項第一号及び第二号に係る部分に限る。）の規定は、個人が平成二十八年十月一日以後に行う同項に規定する先物取引について適用し、個人が同日前に行った旧租税特別措置法第四十一条の十四第一項に規定する先物取引については、なお従前の例による。
suppl-4281-15/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-79/par-1
The provisions of Article 41-14 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), items (i) and (ii)) apply to futures transactions prescribed in that paragraph that an individual carries out on or after October 1, 2016, and with regard to futures transactions prescribed in Article 41-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date, the provisions then in force continue to govern.
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### 第八十条（既存住宅の耐震改修をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out
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suppl-4281-15/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-80
**第一項** 新租税特別措置法第四十一条の十九の二の規定は、個人が施行日以後に同条第一項に規定する住宅耐震改修をする場合について適用し、個人が施行日前に旧租税特別措置法第四十一条の十九の二第一項に規定する住宅耐震改修をした場合については、なお従前の例による。
suppl-4281-15/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-80/par-1
The provisions of Article 41-19-2 of the New Act on Special Measures Concerning Taxation apply in the case where an individual carries out a seismic retrofit of a house prescribed in paragraph (1) of that Article on or after the Effective Date, and with regard to the case where an individual carried out a seismic retrofit of a house prescribed in Article 41-19-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.
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### 第八十一条（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out
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suppl-4281-15/art-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-81
**第一項** 新租税特別措置法第四十一条の十九の三（同条第一項に規定する高齢者等居住改修工事等をする同項に規定する特定個人又は同条第三項に規定する一般断熱改修工事等をする個人に係る部分に限る。）の規定は、個人が施行日以後に当該高齢者等居住改修工事等又は当該一般断熱改修工事等をする場合について適用し、個人が施行日前に旧租税特別措置法第四十一条の十九の三第一項に規定する高齢者等居住改修工事等又は同条第三項に規定する一般断熱改修工事等をした場合については、なお従前の例による。
suppl-4281-15/art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-81/par-1
The provisions of Article 41-19-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning a specified individual prescribed in paragraph (1) of that Article who carries out renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph or an individual who carries out general heat insulation renovation work, etc. prescribed in paragraph (3) of that Article) apply in the case where an individual carries out that renovation work to make a home suitable for elderly persons, etc. or that general heat insulation renovation work, etc. on or after the Effective Date, and with regard to the case where an individual carried out renovation work to make a home suitable for elderly persons, etc. prescribed in Article 41-19-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation or general heat insulation renovation work, etc. prescribed in paragraph (3) of that Article before the Effective Date, the provisions then in force continue to govern.
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### 第八十二条（認定住宅の新築等をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where New Construction, etc. of a Certified House Is Carried Out
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suppl-4281-15/art-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-82
**第一項** 新租税特別措置法第四十一条の十九の四（同条第一項に規定する認定住宅の新築又は取得をする個人に係る部分に限る。）の規定は、個人が施行日以後に当該認定住宅の新築又は取得をする場合について適用し、個人が施行日前に旧租税特別措置法第四十一条の十九の四第一項に規定する認定住宅の新築又は取得をした場合については、なお従前の例による。
suppl-4281-15/art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-82/par-1
The provisions of Article 41-19-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning an individual who newly constructs or acquires a certified house prescribed in paragraph (1) of that Article) apply in the case where an individual newly constructs or acquires that certified house on or after the Effective Date, and with regard to the case where an individual newly constructed or acquired a certified house prescribed in Article 41-19-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四十一条の十九の四第十六項第二号（同条第十四項の規定による修正申告書に係る部分に限る。）の規定は、平成二十九年一月一日以後に同条第十四項に規定する修正申告書の提出期限が到来する所得税について適用する。
suppl-4281-15/art-82/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-82/par-2
The provisions of Article 41-19-4, paragraph (16), item (ii) of the New Act on Special Measures Concerning Taxation (limited to the part concerning an amended return under the provisions of paragraph (14) of that Article) apply to income tax for which the due date for filing the amended return prescribed in paragraph (14) of that Article arrives on or after January 1, 2017.
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### 第八十三条（国外所得金額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
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suppl-4281-15/art-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-83
**第一項** 新租税特別措置法第四十一条の十九の五第三項及び第四項の規定は、居住者の平成三十年分以後の所得税について適用する。
suppl-4281-15/art-83/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-83/par-1
The provisions of Article 41-19-5, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to income tax of a resident for 2018 and subsequent years.
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**第二項** 新租税特別措置法第四十一条の十九の五第五項、第六項及び第十三項の規定は、居住者の平成三十年分以後の所得税について適用し、居住者の平成二十九年分以前の所得税については、なお従前の例による。
suppl-4281-15/art-83/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-83/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-83/par-2
The provisions of Article 41-19-5, paragraphs (5), (6) and (13) of the New Act on Special Measures Concerning Taxation apply to income tax of a resident for 2018 and subsequent years, and with regard to income tax of a resident for 2017 and prior years, the provisions then in force continue to govern.
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### 第八十四条（外国金融機関等の債券現先取引に係る利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Bond Transactions with Repurchase Agreements of Foreign Financial Institutions, etc.
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suppl-4281-15/art-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-84
**第一項** 新租税特別措置法第四十二条の二第二項第一号の規定は、同項に規定する外国金融機関等が適用開始日（附則第五十六条第一項に規定する適用開始日をいう。以下この条において同じ。）以後に支払を受けるべき新租税特別措置法第四十二条の二第一項に規定する特定利子について適用し、旧租税特別措置法第四十二条の二第二項に規定する外国金融機関等が適用開始日前に支払を受けるべき同条第一項に規定する特定利子については、なお従前の例による。
suppl-4281-15/art-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-84/par-1
The provisions of Article 42-2, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to specified interest prescribed in Article 42-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that a foreign financial institution, etc. prescribed in paragraph (2) of that Article is to receive on or after the application start date (meaning the application start date prescribed in Article 56, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article), and with regard to specified interest prescribed in Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a foreign financial institution, etc. prescribed in paragraph (2) of that Article is to receive before the application start date, the provisions then in force continue to govern.
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### 第八十五条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4281-15/art-85 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-85
**第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4281-15/art-85/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-85/par-1
Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years beginning on or after the Effective Date and corporation tax of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for consolidated business years beginning on or after the Effective Date, and with regard to corporation tax of a corporation for business years that began before the Effective Date and corporation tax of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
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### 第八十六条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
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suppl-4281-15/art-86 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-86
**第一項** 新租税特別措置法第四十二条の五の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー環境負荷低減推進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項に規定するエネルギー環境負荷低減推進設備等及び同条第六項に規定する特定エネルギー環境負荷低減推進設備等については、なお従前の例による。
suppl-4281-15/art-86/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-86/par-1
The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (1) of that Article that a corporation acquires, or manufactures or constructs, on or after the Effective Date, and with regard to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation and specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (6) of that Article that a corporation acquired, or manufactured or constructed, before the Effective Date, the provisions then in force continue to govern.
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**第二項** 施行日から電気事業者による再生可能エネルギー電気の調達に関する特別措置法等の一部を改正する法律（平成二十八年法律第五十九号）の施行の日の前日までの間における新租税特別措置法第四十二条の五の規定の適用については、同条第一項第一号中「第二条第五項」とあるのは、「第三条第二項」とする。
suppl-4281-15/art-86/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-86/par-2
With regard to the application of the provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities, etc. (Act No. 59 of 2016) comes into effect, the phrase "Article 2, paragraph (5)" in paragraph (1), item (i) of that Article is deemed to be replaced with "Article 3, paragraph (2)".
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### 第八十七条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
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suppl-4281-15/art-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-87
**第一項** 法人が施行日前に開始した事業年度において旧租税特別措置法第四十二条の六第五項の規定により積み立てた特別償却準備金の金額の益金の額への算入については、なお従前の例による。
suppl-4281-15/art-87/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-87/par-1
With regard to the inclusion in gross profit of the amount of the reserve for special depreciation that a corporation set aside pursuant to the provisions of Article 42-6, paragraph (5) of the Former Act on Special Measures Concerning Taxation in a business year that began before the Effective Date, the provisions then in force continue to govern.
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### 第八十八条（国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation, etc. or the Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone
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suppl-4281-15/art-88 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-88
**第一項** 新租税特別措置法第四十二条の十第一項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定機械装置等の償却限度額（償却費として損金の額に算入する金額の限度額をいう。以下この項及び次条第一項において同じ。）について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十第一項に規定する特定機械装置等の償却限度額については、なお従前の例による。
suppl-4281-15/art-88/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-88/par-1
The provisions of Article 42-10, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the depreciation limit (meaning the limit of the amount to be included in deductible expenses as depreciation allowance; the same applies hereinafter in this paragraph and paragraph (1) of the following Article) for specified machinery and equipment, etc. prescribed in that paragraph that a corporation acquires, or manufactures or constructs, on or after the Effective Date, and with regard to the depreciation limit for specified machinery and equipment, etc. prescribed in Article 42-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, or manufactured or constructed, before the Effective Date, the provisions then in force continue to govern.
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**第二項** 連結子法人が法人税法第四条の五第一項の規定により同法第四条の二の承認を取り消された場合における当該連結子法人の旧租税特別措置法第四十二条の十第五項に規定する取消日前五年以内に開始した各連結事業年度のうち施行日前に開始した連結事業年度において旧租税特別措置法第六十八条の十四第二項又は第三項の規定により連結所得に対する法人税の額から控除された金額のうち当該連結子法人に係る金額に相当する金額については、なお従前の例による。
suppl-4281-15/art-88/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-88/par-2
In the case where a consolidated subsidiary corporation has had its approval under Article 4-2 of the Corporation Tax Act revoked pursuant to the provisions of Article 4-5, paragraph (1) of that Act, with regard to the amount equivalent to the amount pertaining to that consolidated subsidiary corporation, out of the amount deducted from the amount of corporation tax on consolidated income pursuant to the provisions of Article 68-14, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation in any consolidated business year that began before the Effective Date, out of the consolidated business years of that consolidated subsidiary corporation beginning within five years before the revocation date prescribed in Article 42-10, paragraph (5) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
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### 第八十九条（国際戦略総合特別区域において機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. Is Acquired in an International Strategic Comprehensive Special Zone
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suppl-4281-15/art-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-89
**第一項** 新租税特別措置法第四十二条の十一第一項及び第二項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する特定機械装置等の償却限度額及び当該特定機械装置等を同項に規定する特定国際戦略事業の用に供する日を含む事業年度において当該特定機械装置等につき当該事業年度の所得に対する調整前法人税額（同条第二項に規定する調整前法人税額をいう。）から控除される金額について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十一第一項に規定する特定機械装置等の償却限度額及び当該特定機械装置等を同項に規定する特定国際戦略事業の用に供した日を含む事業年度において当該特定機械装置等につき当該事業年度の所得に対する調整前法人税額（同条第二項に規定する調整前法人税額をいう。）から控除される金額については、なお従前の例による。
suppl-4281-15/art-89/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-89/par-1
The provisions of Article 42-11, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the depreciation limit for specified machinery and equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, or manufactures or constructs, on or after the Effective Date, and to the amount deducted, for that specified machinery and equipment, etc., from the corporation tax before adjustment (meaning the corporation tax before adjustment prescribed in paragraph (2) of that Article) on income for the business year that includes the day on which that specified machinery and equipment, etc. is used for the specified international strategic business prescribed in paragraph (1) of that Article, in that business year, and with regard to the depreciation limit for specified machinery and equipment, etc. prescribed in Article 42-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, or manufactured or constructed, before the Effective Date, and the amount deducted, for that specified machinery and equipment, etc., from the corporation tax before adjustment (meaning the corporation tax before adjustment prescribed in paragraph (2) of that Article) on income for the business year that includes the day on which that specified machinery and equipment, etc. was used for the specified international strategic business prescribed in that paragraph, in that business year, the provisions then in force continue to govern.
machine translation, not official
**第二項** 連結子法人が法人税法第四条の五第一項の規定により同法第四条の二の承認を取り消された場合における当該連結子法人の旧租税特別措置法第四十二条の十一第五項に規定する取消日前五年以内に開始した各連結事業年度のうち施行日前に開始した連結事業年度において旧租税特別措置法第六十八条の十五第二項又は第三項の規定により連結所得に対する法人税の額から控除された金額のうち当該連結子法人に係る金額に相当する金額については、なお従前の例による。
suppl-4281-15/art-89/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-89/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-89/par-2
In the case where a consolidated subsidiary corporation has had its approval under Article 4-2 of the Corporation Tax Act revoked pursuant to the provisions of Article 4-5, paragraph (1) of that Act, with regard to the amount equivalent to the amount pertaining to that consolidated subsidiary corporation, out of the amount deducted from the amount of corporation tax on consolidated income pursuant to the provisions of Article 68-15, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation in any consolidated business year that began before the Effective Date, out of the consolidated business years of that consolidated subsidiary corporation beginning within five years before the revocation date prescribed in Article 42-11, paragraph (5) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
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### 第九十条（認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where a Donation Is Made in Connection with a Donation-Utilizing Project of a Certified Local Government
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suppl-4281-15/art-90 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-90
**第一項** 法人の施行日前に開始した事業年度における新租税特別措置法第四十二条の十二の二第三項の規定の適用については、同項中「及び第三編第二章」とあるのは「（同法第七十二条及び第七十四条を所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第二十五条の規定によりなお従前の例によることとされる場合における同法第三条の規定による改正前の法人税法第百四十五条第一項において準用する場合を含む。）」と、「は、同法」とあるのは「は、法人税法」と、「と、同法第百四十四条中「と、」とあるのは「と、「法人税の額」とあるのは「法人税の額（租税特別措置法第四十二条の十二の二第一項（認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額）」と、」と、同法第百四十四条の二第一項中「対する法人税の額」とあるのは「対する法人税の額（租税特別措置法第四十二条の十二の二第一項（認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額。次項及び第三項において同じ。）」と、同法第百四十四条の四第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十二の二第一項（認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除）の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十二の二第一項」と、同法第百四十四条の六第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十二の二第一項（認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除）の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十二の二第一項」とする」とあるのは「とする」とする。
suppl-4281-15/art-90/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-90/par-1
With regard to the application of the provisions of Article 42-12-2, paragraph (3) of the New Act on Special Measures Concerning Taxation in a business year of a corporation that began before the Effective Date, the phrase "and Part III, Chapter II" in that paragraph is deemed to be replaced with "(including the cases where Articles 72 and 74 of that Act are applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 25 of the Supplementary Provisions of that Act)"; the phrase ", that Act" with ", the Corporation Tax Act"; and the words ", the phrase ',' in Article 144 of that Act is deemed to be replaced with ', the phrase “amount of corporation tax” is deemed to be replaced with “amount of corporation tax (where there is an amount to be deducted pursuant to the provisions of Article 42-12-2, paragraph (1) (Special Corporation Tax Credit Where a Donation Is Made in Connection with a Donation-Utilizing Project of a Certified Local Government) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount)”,'; the phrase 'amount of corporation tax on' in Article 144-2, paragraph (1) of that Act is deemed to be replaced with 'amount of corporation tax (where there is an amount to be deducted pursuant to the provisions of Article 42-12-2, paragraph (1) (Special Corporation Tax Credit Where a Donation Is Made in Connection with a Donation-Utilizing Project of a Certified Local Government) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount; the same applies in the following paragraph and paragraph (3)) on'; the phrase 'the provisions of' in Article 144-4, paragraph (1), item (iii) of that Act is deemed to be replaced with 'the provisions of Article 42-12-2, paragraph (1) (Special Corporation Tax Credit Where a Donation Is Made in Connection with a Donation-Utilizing Project of a Certified Local Government) of the Act on Special Measures Concerning Taxation and of'; the phrase 'the preceding Section' in item (iv) of that paragraph and paragraph (2), item (ii) of that Article is deemed to be replaced with 'the preceding Section and Article 42-12-2, paragraph (1) of the Act on Special Measures Concerning Taxation'; the phrase 'the provisions of' in Article 144-6, paragraph (1), item (iii) of that Act is deemed to be replaced with 'the provisions of Article 42-12-2, paragraph (1) (Special Corporation Tax Credit Where a Donation Is Made in Connection with a Donation-Utilizing Project of a Certified Local Government) of the Act on Special Measures Concerning Taxation and of'; and the phrase 'the preceding Section' in item (iv) of that paragraph and paragraph (2), item (ii) of that Article is deemed to be replaced with 'the preceding Section and Article 42-12-2, paragraph (1) of the Act on Special Measures Concerning Taxation'" are deemed to be deleted.
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### 第九十一条（生産性向上設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired
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suppl-4281-15/art-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-91
**第一項** 法人が施行日前に取得等（旧租税特別措置法第四十二条の十二の五第一項に規定する取得等をいう。以下この項において同じ。）をした同条第二項又は第八項に規定する特定生産性向上設備等及び法人が平成二十九年四月一日前に取得等をした同条第一項又は第七項に規定する特定生産性向上設備等については、なお従前の例による。
suppl-4281-15/art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-91/par-1
With regard to specified productivity-improving equipment, etc. prescribed in Article 42-12-5, paragraph (2) or (8) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. (meaning an acquisition, etc. prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph) before the Effective Date, and specified productivity-improving equipment, etc. prescribed in paragraph (1) or (7) of that Article for which a corporation made an acquisition, etc. before April 1, 2017, the provisions then in force continue to govern.
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**第二項** 法人が施行日前に開始した事業年度において旧租税特別措置法第四十二条の十二の五第五項の規定により積み立てた特別償却準備金の金額の益金の額への算入については、なお従前の例による。
suppl-4281-15/art-91/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-91/par-2
With regard to the inclusion in gross profit of the amount of the reserve for special depreciation that a corporation set aside pursuant to the provisions of Article 42-12-5, paragraph (5) of the Former Act on Special Measures Concerning Taxation in a business year that began before the Effective Date, the provisions then in force continue to govern.
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### 第九十二条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4281-15/art-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92
**第一項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十四条の四第一項に規定する特定農産加工品生産設備については、なお従前の例による。
suppl-4281-15/art-92/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-1
With regard to production equipment for specified processed agricultural products prescribed in Article 44-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四十四条の五第一項の規定は、法人が附則第一条第十六号に定める日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び次項において同じ。）をする新租税特別措置法第四十四条の五第一項に規定する特定電気通信設備について適用し、法人が同日前に取得等をした旧租税特別措置法第四十四条の五第一項に規定する特定信頼性向上設備については、なお従前の例による。
suppl-4281-15/art-92/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-92/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-2
The provisions of Article 44-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment prescribed in Article 44-5, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a corporation makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions, and with regard to specified reliability-enhancing equipment prescribed in Article 44-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before that date, the provisions then in force continue to govern.
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**第三項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の五第二項に規定する災害対策用基幹放送設備等については、なお従前の例による。
suppl-4281-15/art-92/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-92/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-3
With regard to disaster countermeasure core broadcasting equipment, etc. prescribed in Article 44-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第四十六条の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4281-15/art-92/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-92/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-4
The provisions of Article 46 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the Effective Date, and with regard to corporation tax of a corporation for business years that ended before the Effective Date, the provisions then in force continue to govern.
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**第五項** 法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における新租税特別措置法第四十六条の規定の適用については、同条第一項中「期間（以下この項において「指定期間」という。）」とあるのは「期間」と、「で、障害者が労働に従事する事業所にあるものとして政令で定めるもののうち当該事業年度の指定期間内」とあるのは「のうち、当該事業年度」と、「金額をいう」とあるのは「金額（障害者が労働に従事する事業所にある資産として政令で定めるものに該当しないものにあつては、当該金額に当該事業年度開始の日から平成二十八年三月三十一日までの期間の月数を乗じてこれを当該事業年度の月数で除して計算した金額）をいう」とする。
suppl-4281-15/art-92/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-92/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-5
With regard to the application of the provisions of Article 46 of the New Act on Special Measures Concerning Taxation in a business year of a corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "period (hereinafter referred to as the 'designated period' in this paragraph)" in paragraph (1) of that Article is deemed to be replaced with "period"; the phrase ", which are specified by Cabinet Order as being located at a place of business where persons with disabilities engage in work, within the designated period of that business year" with ", within that business year"; and the phrase "meaning the amount" with "meaning the amount (or, for those that do not fall under assets specified by Cabinet Order as being located at a place of business where persons with disabilities engage in work, the amount calculated by multiplying that amount by the number of months in the period from the first day of that business year to March 31, 2016, and dividing the result by the number of months in that business year)".
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**第六項** 前項の規定により読み替えて適用する新租税特別措置法第四十六条第一項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-4281-15/art-92/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-92/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-6
The number of months referred to in Article 46, paragraph (1) of the New Act on Special Measures Concerning Taxation as applied following the deemed replacement of terms pursuant to the provisions of the preceding paragraph is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
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**第七項** 新租税特別措置法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定するサービス付き高齢者向け賃貸住宅について適用する。
suppl-4281-15/art-92/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-92/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-7
The provisions of Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date.
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**第八項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第一項に規定するサービス付き高齢者向け賃貸住宅については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十四第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百十五条第八項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第六十八条の三十四第一項」とする。
suppl-4281-15/art-92/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-92/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-8
With regard to rental housing for the elderly with services prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "Article 68-34, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), which remains in force pursuant to the provisions of Article 115, paragraph (8) of the Supplementary Provisions of that Act".
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**第九項** 新租税特別措置法第四十八条の規定は、法人が附則第一条第十五号に定める日以後に取得又は建設をする新租税特別措置法第四十八条第一項に規定する倉庫用建物等について適用する。
suppl-4281-15/art-92/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-92/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-9
The provisions of Article 48 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or constructs on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.
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**第十項** 附則第一条第十五号に定める日前に流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号）による改正前の流通業務の総合化及び効率化の促進に関する法律（以下この項において「旧効率化法」という。）第四条第一項の認定を受けた法人又は同日前に旧効率化法第七条第一項に規定する確認を受けた法人が平成二十九年三月三十一日以前に取得又は建設をした旧租税特別措置法第四十八条第一項に規定する倉庫用の建物及びその附属設備又は構築物については、同条の規定は、なおその効力を有する。この場合において、同項中「、流通業務の総合化及び効率化の促進に関する法律」とあるのは「、流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号。以下この項において「効率化法改正法」という。）による改正前の流通業務の総合化及び効率化の促進に関する法律（以下この項において「旧効率化法」という。）」と、「又は同法」とあるのは「又は旧効率化法」と、「流通業務の総合化及び効率化の促進に関する法律第五条第二項に規定する認定総合効率化計画に記載された同法」とあるのは「効率化法改正法附則第二条に規定する総合効率化計画に記載された旧効率化法」と、同条第二項中「第六十八条の三十六第一項」とあるのは「所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百十五条第十項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第六十八条の三十六第一項」とする。
suppl-4281-15/art-92/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-92/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-10
With regard to buildings for warehouse use and their associated facilities, or structures, prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that, on or before March 31, 2017, were acquired or constructed by a corporation that, before the date specified in Article 1, item (xv) of the Supplementary Provisions, obtained the certification referred to in Article 4, paragraph (1) of the Act on Advancement of Integration and Streamlining of Distribution Business prior to the amendment by the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016) (hereinafter referred to as the "Former Distribution Efficiency Act" in this paragraph), or by a corporation that, before that date, obtained the confirmation prescribed in Article 7, paragraph (1) of the Former Distribution Efficiency Act, the provisions of that Article remain in force. In this case, the phrase ", the Act on Advancement of Integration and Streamlining of Distribution Business" in that paragraph is deemed to be replaced with ", the Act on Advancement of Integration and Streamlining of Distribution Business prior to the amendment by the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016; hereinafter referred to as the 'Distribution Efficiency Act Amendment Act' in this paragraph) (hereinafter referred to as the 'Former Distribution Efficiency Act' in this paragraph)"; the phrase "or that Act" with "or the Former Distribution Efficiency Act"; the phrase "that Act stated in the certified comprehensive streamlining plan prescribed in Article 5, paragraph (2) of the Act on Advancement of Integration and Streamlining of Distribution Business" with "the Former Distribution Efficiency Act stated in the comprehensive streamlining plan prescribed in Article 2 of the Supplementary Provisions of the Distribution Efficiency Act Amendment Act"; and the phrase "Article 68-36, paragraph (1)" in paragraph (2) of that Article with "Article 68-36, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), which remains in force pursuant to the provisions of Article 115, paragraph (10) of the Supplementary Provisions of that Act".
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### 第九十三条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-4281-15/art-93 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-93
**第一項** 新租税特別措置法第五十五条（第四項を除く。）の規定は、法人が施行日以後に取得する同条第一項の特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条第一項の特定株式等については、なお従前の例による。
suppl-4281-15/art-93/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-93/par-1
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation (excluding paragraph (4)) apply to specified shares, etc. referred to in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. referred to in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date, the provisions then in force continue to govern.
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**第二項** 施行日前に全国新幹線鉄道整備法（昭和四十五年法律第七十一号）第十五条第一項の指定を受けた法人の当該指定に係る旧租税特別措置法第五十六条第一項に規定する承認積立計画に係る同項の新幹線鉄道大規模改修準備金（所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第二条第二項第十九号に規定する連結事業年度において積み立てた旧租税特別措置法第六十八条の四十八第一項の新幹線鉄道大規模改修準備金を含む。）については、旧租税特別措置法第五十六条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項第二号 連結事業年度に 所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法（以下この条において「令和二年旧措置法」という。）第二条第二項第十九号に規定する連結事業年度（以下この条において「連結事業年度」という。）に
第六十八条の四十八第一項 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百十六条第二項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の四十八第一項
第三項から第六項まで 第六十八条の四十八第一項 旧効力措置法第六十八条の四十八第一項
第七項 第六十八条の四十八第一項 旧効力措置法第六十八条の四十八第一項
が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（ について、法人税法第六十四条の十第四項から第六項までの規定により同法第六十四条の九第一項の規定による承認が効力を失つた場合で、かつ、当該法人が
により、当該 により、その効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失つた日）を含む
場合を含む。） 場合に
第九項 第五十五条の二第三項 所得税法等の一部を改正する法律（平成三十一年法律第六号）第十一条の規定による改正前の租税特別措置法第五十五条の二第三項
第十二項 第五十五条第十一項 令和二年旧措置法第五十五条第十一項
第六十八条の四十八第一項 旧効力措置法第六十八条の四十八第一項
第六十八条の四十八第十一項前段 旧効力措置法第六十八条の四十八第十一項前段
第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「第六十八条の四十八第十一項 令和二年旧措置法第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百十六条第二項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下この条において「旧効力連結措置法」という。）第六十八条の四十八第十一項
同条第十三項中「第六十八条の四十三第十項」とあるのは「第六十八条の四十八第十一項 同条第十三項中「第六十八条の四十三第十項」とあるのは「旧効力連結措置法第六十八条の四十八第十一項
第五十六条第一項 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第九十三条第二項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下この条において「旧効力単体措置法」という。）第五十六条第一項
同条第十項」とあるのは「第六十八条の四十八第十一項 同条第十項」とあるのは「旧効力連結措置法第六十八条の四十八第十一項
第五十六条第四項 旧効力単体措置法第五十六条第四項
第十三項 第六十八条の四十八第一項 旧効力措置法第六十八条の四十八第一項
第十四項 第五十五条第十五項 令和二年旧措置法第五十五条第十五項
第五十六条第一項 旧効力単体措置法第五十六条第一項
第六十八条の四十八第十二項 旧効力連結措置法第六十八条の四十八第十二項
第五十六条第四項 旧効力単体措置法第五十六条第四項
第十五項 第六十八条の四十八第一項 旧効力措置法第六十八条の四十八第一項
第十六項 第五十五条第十九項 令和二年旧措置法第五十五条第十九項
第五十六条第一項 旧効力単体措置法第五十六条第一項
第六十八条の四十八第十四項 旧効力連結措置法第六十八条の四十八第十四項
第五十六条第四項 旧効力単体措置法第五十六条第四項
suppl-4281-15/art-93/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-93/par-2
With regard to the reserve for large-scale renovation of Shinkansen railways referred to in Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the approved reserve plan prescribed in that paragraph pertaining to the designation of a corporation that received the designation referred to in Article 15, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act (Act No. 71 of 1970) before the Effective Date (including the reserve for large-scale renovation of Shinkansen railways referred to in Article 68-48, paragraph (1) of the Former Act on Special Measures Concerning Taxation set aside in a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)), the provisions of Article 56 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1), item (ii) in a consolidated business year in a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2020 Amendment" in this Article) (hereinafter referred to as a "consolidated business year" in this Article)
Article 68-48, paragraph (1) Article 68-48, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
Paragraphs (3) through (6) Article 68-48, paragraph (1) Article 68-48, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (7) Article 68-48, paragraph (1) Article 68-48, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
is, in the case where the business year does not fall under a consolidated business year and the business year that includes the day preceding the first day of that business year fell under a consolidated business year, not a person who may file the tax return, etc. for that business year using a blue return ( is concerned, in the case where the approval under the provisions of Article 64-9, paragraph (1) of the Corporation Tax Act has lost its effect pursuant to the provisions of Article 64-10, paragraphs (4) through (6) of that Act, and the corporation
by reason of which, that by reason of which, the one that includes the day preceding the day on which the approval lost its effect (or, where that preceding day is the end of a business year of the group tax sharing parent corporation pertaining to that corporation, the day on which the approval lost its effect)
including the case) in the case
Paragraph (9) Article 55-2, paragraph (3) Article 55-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)
Paragraph (12) Article 55, paragraph (11) Article 55, paragraph (11) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment
Article 68-48, paragraph (1) Article 68-48, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of Article 68-48, paragraph (11) the first sentence of Article 68-48, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force
in Article 55, paragraph (12), the phrase "Article 68-43, paragraph (10)" is deemed to be replaced with "Article 68-48, paragraph (11) in Article 55, paragraph (12) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment, the phrase "Article 68-43, paragraph (10)" is deemed to be replaced with "Article 68-48, paragraph (11) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in this Article)
in paragraph (13) of that Article, the phrase "Article 68-43, paragraph (10)" is deemed to be replaced with "Article 68-48, paragraph (11) in paragraph (13) of that Article, the phrase "Article 68-43, paragraph (10)" is deemed to be replaced with "Article 68-48, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 56, paragraph (1) Article 56, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), which remains in force pursuant to the provisions of Article 93, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article)
paragraph (10) of that Article" is deemed to be replaced with "Article 68-48, paragraph (11) paragraph (10) of that Article" is deemed to be replaced with "Article 68-48, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 56, paragraph (4) Article 56, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Paragraph (13) Article 68-48, paragraph (1) Article 68-48, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (14) Article 55, paragraph (15) Article 55, paragraph (15) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment
Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 68-48, paragraph (12) Article 68-48, paragraph (12) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 56, paragraph (4) Article 56, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Paragraph (15) Article 68-48, paragraph (1) Article 68-48, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (16) Article 55, paragraph (19) Article 55, paragraph (19) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment
Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 68-48, paragraph (14) Article 68-48, paragraph (14) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 56, paragraph (4) Article 56, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
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### 第九十四条（探鉱準備金又は海外探鉱準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Exploration or the Reserve for Overseas Exploration
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suppl-4281-15/art-94 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-94 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-94
**第一項** 新租税特別措置法第五十八条第四項の規定は、法人が施行日以後に開始する事業年度において同条第一項又は第二項の規定により積み立てる探鉱準備金又は海外探鉱準備金（施行日以後に開始する連結事業年度において新租税特別措置法第六十八条の六十一第一項又は第二項の規定により積み立てる探鉱準備金又は海外探鉱準備金を含む。）の金額の益金の額への算入について適用し、法人が施行日前に開始した事業年度において旧租税特別措置法第五十八条第一項又は第二項の規定により積み立てた探鉱準備金又は海外探鉱準備金（施行日前に開始した連結事業年度において旧租税特別措置法第六十八条の六十一第一項又は第二項の規定により積み立てた探鉱準備金又は海外探鉱準備金を含む。）の金額の益金の額への算入については、なお従前の例による。
suppl-4281-15/art-94/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-94/par-1
The provisions of Article 58, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the inclusion in gross profit of the amount of the reserve for exploration or the reserve for overseas exploration that a corporation sets aside pursuant to the provisions of paragraph (1) or (2) of that Article in a business year beginning on or after the Effective Date (including the reserve for exploration or the reserve for overseas exploration set aside pursuant to the provisions of Article 68-61, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation in a consolidated business year beginning on or after the Effective Date), and the provisions then in force continue to govern the inclusion in gross profit of the amount of the reserve for exploration or the reserve for overseas exploration that a corporation set aside pursuant to the provisions of Article 58, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation in a business year that began before the Effective Date (including the reserve for exploration or the reserve for overseas exploration set aside pursuant to the provisions of Article 68-61, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation in a consolidated business year that began before the Effective Date).
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### 第九十五条（国際戦略総合特別区域における指定特定事業法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Designated Specified Business Corporations in International Strategic Comprehensive Special Zones
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suppl-4281-15/art-95 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-95 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-95
**第一項** 施行日前に旧租税特別措置法第六十一条第一項に規定する指定を受けた法人の当該指定に係る同項に規定する適用事業年度分の法人税及び同条第五項に規定する取り消された日を含む事業年度分の法人税については、なお従前の例による。
suppl-4281-15/art-95/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-95/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-95/par-1
With regard to corporation tax for the applicable business years prescribed in Article 61, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the designation prescribed in that paragraph, of a corporation that received that designation before the Effective Date, and corporation tax for the business year that includes the date of revocation prescribed in paragraph (5) of that Article, the provisions then in force continue to govern.
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### 第九十六条（法人が農用地等を取得した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where a Corporation Has Acquired Agricultural Land, etc.
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suppl-4281-15/art-96 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-96
**第一項** 新租税特別措置法第六十一条の三第四項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する特定農業用機械等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十一条の三第一項に規定する特定農業用機械等については、なお従前の例による。
suppl-4281-15/art-96/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-96/par-1
The provisions of Article 61-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified agricultural machinery, etc. prescribed in Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第九十七条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
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suppl-4281-15/art-97 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-97 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-97
**第一項** 新租税特別措置法第六十四条第六項（同条第九項並びに新租税特別措置法第六十四条の二第十四項及び第六十五条第十二項において準用する場合を含む。）の規定は、法人が施行日以後に取得（製作及び建設を含む。以下この項及び第四項において同じ。）をする新租税特別措置法第六十四条第一項に規定する代替資産及び新租税特別措置法第六十五条第一項に規定する交換取得資産について適用し、法人が施行日前に取得をした旧租税特別措置法第六十四条第一項に規定する代替資産及び旧租税特別措置法第六十五条第一項に規定する交換取得資産については、なお従前の例による。
suppl-4281-15/art-97/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-97/par-1
The provisions of Article 64, paragraph (6) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (9) of that Article and Article 64-2, paragraph (14) and Article 65, paragraph (12) of the New Act on Special Measures Concerning Taxation) apply to substitute assets prescribed in Article 64, paragraph (1) of the New Act on Special Measures Concerning Taxation and assets acquired by exchange prescribed in Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires (including manufacture and construction; the same applies hereinafter in this paragraph and paragraph (4)) on or after the Effective Date, and the provisions then in force continue to govern substitute assets prescribed in Article 64, paragraph (1) of the Former Act on Special Measures Concerning Taxation and assets acquired by exchange prescribed in Article 65, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
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**第二項** 新租税特別措置法第六十五条第一項（第四号に係る部分に限る。）及び第七項の規定は、法人が附則第一条第十四号に定める日以後に行う新租税特別措置法第六十五条第一項第四号に規定する資産の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条第一項第四号に規定する資産の譲渡に係る法人税については、なお従前の例による。
suppl-4281-15/art-97/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-97/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-97/par-2
The provisions of Article 65, paragraph (1) (limited to the part concerning item (iv)) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation made by a corporation on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation made by a corporation before that date.
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**第三項** 新租税特別措置法第六十五条第八項の規定は、法人が附則第一条第十四号に定める日以後に行う新租税特別措置法第六十五条第一項第五号に規定する資産の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条第一項第五号に規定する資産の譲渡に係る法人税については、なお従前の例による。
suppl-4281-15/art-97/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-97/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-97/par-3
The provisions of Article 65, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation made by a corporation on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation made by a corporation before that date.
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**第四項** 新租税特別措置法第六十五条の七第七項（同条第十項及び新租税特別措置法第六十五条の八第十六項において準用する場合を含む。）の規定は、法人が施行日以後に取得をする新租税特別措置法第六十五条の七第一項の表の各号の下欄に掲げる資産について適用し、法人が施行日前に取得をした旧租税特別措置法第六十五条の七第一項の表の各号の下欄に掲げる資産については、なお従前の例による。
suppl-4281-15/art-97/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-97/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-97/par-4
The provisions of Article 65-7, paragraph (7) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (10) of that Article and Article 65-8, paragraph (16) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of the items of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of the items of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
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### 第九十八条（国外関連者との取引に係る課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation, etc. on Transactions with Foreign Affiliates
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suppl-4281-15/art-98 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98
**第一項** 新租税特別措置法第六十六条の四第六項及び第七項の規定は、法人の平成二十九年四月一日以後に開始する事業年度分の法人税について適用する。
suppl-4281-15/art-98/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-1
The provisions of Article 66-4, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years beginning on or after April 1, 2017.
machine translation, not official
**第二項** 新租税特別措置法第六十六条の四第八項、第九項、第十一項及び第十二項の規定は、法人の平成二十九年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4281-15/art-98/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-98/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-2
The provisions of Article 66-4, paragraphs (8), (9), (11) and (12) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years beginning on or after April 1, 2017, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before that date.
machine translation, not official
**第三項** 新租税特別措置法第六十六条の四の三第四項及び第五項の規定は、外国法人の平成二十九年四月一日以後に開始する事業年度分の法人税について適用する。
suppl-4281-15/art-98/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-98/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-3
The provisions of Article 66-4-3, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a foreign corporation for business years beginning on or after April 1, 2017.
machine translation, not official
**第四項** 新租税特別措置法第六十六条の四の三第六項、第七項及び第十四項の規定は、外国法人の平成二十九年四月一日以後に開始する事業年度分の法人税について適用し、外国法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4281-15/art-98/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-98/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-4
The provisions of Article 66-4-3, paragraphs (6), (7) and (14) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a foreign corporation for business years beginning on or after April 1, 2017, and the provisions then in force continue to govern corporation tax of a foreign corporation for business years that began before that date.
machine translation, not official
**第五項** 新租税特別措置法第六十六条の四の四の規定は、施行日以後に開始する最終親会計年度（同条第四項第七号に規定する最終親会計年度をいう。次項において同じ。）に係る同条第一項に規定する国別報告事項について適用する。
suppl-4281-15/art-98/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-5
The provisions of Article 66-4-4 of the New Act on Special Measures Concerning Taxation apply to the country-by-country report prescribed in paragraph (1) of that Article pertaining to an ultimate parent fiscal year (meaning the ultimate parent fiscal year prescribed in paragraph (4), item (vii) of that Article; the same applies in the following paragraph) beginning on or after the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第六十六条の四の五の規定は、施行日以後に開始する最終親会計年度に係る同条第一項に規定する事業概況報告事項について適用する。
suppl-4281-15/art-98/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-98/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-6
The provisions of Article 66-4-5 of the New Act on Special Measures Concerning Taxation apply to the business overview report items prescribed in paragraph (1) of that Article pertaining to an ultimate parent fiscal year beginning on or after the Effective Date.
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### 第九十九条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Domestic Corporations Related to Specified Foreign Subsidiaries, etc.
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suppl-4281-15/art-99 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-99 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-99
**第一項** 新租税特別措置法第六十六条の六第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額については、なお従前の例による。
suppl-4281-15/art-99/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-99/par-1
The provisions of Article 66-6, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article for a business year, beginning on or after the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a business year, beginning before the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph.
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### 第百条（法人の転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc. of Corporations
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suppl-4281-15/art-100 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-100
**第一項** 新租税特別措置法第六十七条の四第十二項の規定は、法人が施行日以後に同条第二項に規定する取得又は改良をする固定資産について適用し、法人が施行日前に旧租税特別措置法第六十七条の四第二項に規定する取得又は改良をした固定資産については、なお従前の例による。
suppl-4281-15/art-100/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-100/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-100/par-1
The provisions of Article 67-4, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to fixed assets that a corporation acquires or improves as prescribed in paragraph (2) of that Article on or after the Effective Date, and the provisions then in force continue to govern fixed assets that a corporation acquired or improved as prescribed in Article 67-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
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### 第百一条（中小企業者等の少額減価償却資産の取得価額の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Enterprises, etc.
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suppl-4281-15/art-101 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-101 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-101
**第一項** 新租税特別措置法第六十七条の五第一項の規定は、同項に規定する中小企業者等が施行日以後に取得又は製作若しくは建設をする同項に規定する少額減価償却資産について適用し、旧租税特別措置法第六十七条の五第一項に規定する中小企業者等が施行日前に取得又は製作若しくは建設をした同項に規定する少額減価償却資産については、なお従前の例による。
suppl-4281-15/art-101/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-101/par-1
The provisions of Article 67-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in that paragraph acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in Article 67-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第百二条（中小企業者の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gains or Losses on Revaluation, etc. Where There Is a Release from Debts, etc. Related to Specified Partnership Property in Connection with the Business Rehabilitation of Small and Medium Sized Enterprises
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suppl-4281-15/art-102 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-102 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-102
**第一項** 新租税特別措置法第六十七条の五の二第一項の規定は、施行日以後に同項に規定する事実が生ずる場合について適用し、施行日前に旧租税特別措置法第六十七条の五の二第一項に規定する事実が生じた場合については、なお従前の例による。
suppl-4281-15/art-102/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-102/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-102/par-1
The provisions of Article 67-5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where the fact prescribed in that paragraph occurs on or after the Effective Date, and the provisions then in force continue to govern the case where the fact prescribed in Article 67-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation occurred before the Effective Date.
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### 第百三条（国外所得金額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
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suppl-4281-15/art-103 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-103
**第一項** 新租税特別措置法第六十七条の十八第三項及び第四項の規定は、内国法人の平成二十九年四月一日以後に開始する事業年度分の法人税について適用する。
suppl-4281-15/art-103/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-103/par-1
The provisions of Article 67-18, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a domestic corporation for business years beginning on or after April 1, 2017.
machine translation, not official
**第二項** 新租税特別措置法第六十七条の十八第五項、第六項及び第十三項の規定は、内国法人の平成二十九年四月一日以後に開始する事業年度分の法人税について適用し、内国法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4281-15/art-103/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-103/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-103/par-2
The provisions of Article 67-18, paragraphs (5), (6) and (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a domestic corporation for business years beginning on or after April 1, 2017, and the provisions then in force continue to govern corporation tax of a domestic corporation for business years that began before that date.
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### 第百四条（農林中央金庫等の合併に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Mergers of the Norinchukin Bank, etc.
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suppl-4281-15/art-104 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-104 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-104
**第一項** 施行日前に行われた旧租税特別措置法第六十八条の二第一号に掲げる合併については、なお従前の例による。
suppl-4281-15/art-104/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-104/par-1
With regard to a merger listed in Article 68-2, item (i) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date, the provisions then in force continue to govern.
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### 第百五条（課税所得の範囲の変更等の場合の特例に関する経過措置） — Transitional Measures Concerning Special Provisions in the Case of a Change in the Scope of Taxable Income, etc.
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suppl-4281-15/art-105 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-105
**第一項** 新租税特別措置法第六十八条の三の四第三項の規定は、恒久的施設を有する外国法人が施行日以後に開始する事業年度において恒久的施設を有しないこととなる場合について適用する。
suppl-4281-15/art-105/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-105/par-1
The provisions of Article 68-3-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case where a foreign corporation that has a permanent establishment ceases to have a permanent establishment in a business year beginning on or after the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の三の四第四項の規定は、恒久的施設を有しない外国法人が施行日以後に恒久的施設を有することとなる場合について適用する。
suppl-4281-15/art-105/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-105/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-105/par-2
The provisions of Article 68-3-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where a foreign corporation that does not have a permanent establishment comes to have a permanent establishment on or after the Effective Date.
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### 第百七条（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load
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suppl-4281-15/art-107 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-107
**第一項** 新租税特別措置法第六十八条の十の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー環境負荷低減推進設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十第一項に規定するエネルギー環境負荷低減推進設備等及び同条第六項に規定する特定エネルギー環境負荷低減推進設備等については、なお従前の例による。
suppl-4281-15/art-107/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-107/par-1
The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern equipment, etc. for promoting the reduction of energy-related environmental load prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation and specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (6) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
**第二項** 施行日から電気事業者による再生可能エネルギー電気の調達に関する特別措置法等の一部を改正する法律（平成二十八年法律第五十九号）の施行の日の前日までの間における新租税特別措置法第六十八条の十の規定の適用については、同条第一項中「第四十二条の五第一項各号」とあるのは、「所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第八十六条第二項の規定により読み替えられた第四十二条の五第一項各号」とする。
suppl-4281-15/art-107/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-107/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-107/par-2
With regard to the application of the provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities, etc. (Act No. 59 of 2016) comes into effect, the phrase "the items of Article 42-5, paragraph (1)" in paragraph (1) of that Article is deemed to be replaced with "the items of Article 42-5, paragraph (1) as replaced and read pursuant to the provisions of Article 86, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".
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### 第百八条（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
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suppl-4281-15/art-108 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-108 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-108
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に開始した連結事業年度において旧租税特別措置法第六十八条の十一第五項の規定により積み立てた特別償却準備金の金額の益金の額への算入については、なお従前の例による。
suppl-4281-15/art-108/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-108/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-108/par-1
With regard to the inclusion in gross profit of the amount of the reserve for special depreciation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation set aside pursuant to the provisions of Article 68-11, paragraph (5) of the Former Act on Special Measures Concerning Taxation in a consolidated business year that began before the Effective Date, the provisions then in force continue to govern.
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### 第百九条（連結法人が国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation, etc. or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in a National Strategic Special Zone
caption: machine translation, not official
suppl-4281-15/art-109 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-109 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-109
**第一項** 新租税特別措置法第六十八条の十四第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定機械装置等の償却限度額（償却費として損金の額に算入する金額の限度額をいう。以下この項及び次条第一項において同じ。）について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十四第一項に規定する特定機械装置等の償却限度額については、なお従前の例による。
suppl-4281-15/art-109/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-109/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-109/par-1
The provisions of Article 68-14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the depreciation limit for specified machinery and equipment, etc. (meaning the limit of the amount to be included in deductible expenses as depreciation allowance; the same applies hereinafter in this paragraph and paragraph (1) of the following Article) prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern the depreciation limit for specified machinery and equipment, etc. prescribed in Article 68-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が法人税法第四条の五第一項の規定により同法第四条の二の承認を取り消された場合における当該連結親法人又はその連結子法人の旧租税特別措置法第六十八条の十四第五項に規定する取消日前五年以内に開始した各連結事業年度のうち施行日前に開始した連結事業年度において同条第二項又は第三項の規定により連結所得に対する法人税の額から控除された金額のうち当該連結親法人又はその連結子法人に係る金額に相当する金額については、なお従前の例による。
suppl-4281-15/art-109/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-109/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-109/par-2
In the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has had its approval under Article 4-2 of the Corporation Tax Act revoked pursuant to the provisions of Article 4-5, paragraph (1) of that Act, with regard to the amount equivalent to the amount pertaining to that consolidated parent corporation or its consolidated subsidiary corporation, out of the amount deducted from the amount of corporation tax on consolidated income, in any of the consolidated business years of that consolidated parent corporation or its consolidated subsidiary corporation beginning within five years before the revocation date prescribed in Article 68-14, paragraph (5) of the Former Act on Special Measures Concerning Taxation that began before the Effective Date, pursuant to the provisions of paragraph (2) or (3) of that Article, the provisions then in force continue to govern.
machine translation, not official
### 第百十条（連結法人が国際戦略総合特別区域において機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in an International Strategic Comprehensive Special Zone
caption: machine translation, not official
suppl-4281-15/art-110 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-110
**第一項** 新租税特別措置法第六十八条の十四の二第一項及び第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する特定機械装置等の償却限度額及び当該特定機械装置等を同項に規定する特定国際戦略事業の用に供する日を含む連結事業年度において当該特定機械装置等につき当該連結事業年度の連結所得に対する調整前連結税額（同条第二項に規定する調整前連結税額をいう。）から控除される金額について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十五第一項に規定する特定機械装置等の償却限度額及び当該特定機械装置等を同項に規定する特定国際戦略事業の用に供した日を含む連結事業年度において当該特定機械装置等につき当該連結事業年度の連結所得に対する調整前連結税額（同条第二項に規定する調整前連結税額をいう。）から控除される金額については、なお従前の例による。
suppl-4281-15/art-110/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-110/par-1
The provisions of Article 68-14-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the depreciation limit for specified machinery and equipment, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and to the amount deducted, for that specified machinery and equipment, etc., from the consolidated tax before adjustment (meaning the consolidated tax before adjustment prescribed in paragraph (2) of that Article) on consolidated income for the consolidated business year that includes the day on which that specified machinery and equipment, etc. is used for the specified international strategic business prescribed in paragraph (1) of that Article, in that consolidated business year, and the provisions then in force continue to govern the depreciation limit for specified machinery and equipment, etc. prescribed in Article 68-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date, and the amount deducted, for that specified machinery and equipment, etc., from the consolidated tax before adjustment (meaning the consolidated tax before adjustment prescribed in paragraph (2) of that Article) on consolidated income for the consolidated business year that includes the day on which that specified machinery and equipment, etc. was used for the specified international strategic business prescribed in that paragraph, in that consolidated business year.
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が法人税法第四条の五第一項の規定により同法第四条の二の承認を取り消された場合における当該連結親法人又はその連結子法人の旧租税特別措置法第六十八条の十五第五項に規定する取消日前五年以内に開始した各連結事業年度のうち施行日前に開始した連結事業年度において同条第二項又は第三項の規定により連結所得に対する法人税の額から控除された金額のうち当該連結親法人又はその連結子法人に係る金額に相当する金額については、なお従前の例による。
suppl-4281-15/art-110/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-110/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-110/par-2
In the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has had its approval under Article 4-2 of the Corporation Tax Act revoked pursuant to the provisions of Article 4-5, paragraph (1) of that Act, with regard to the amount equivalent to the amount pertaining to that consolidated parent corporation or its consolidated subsidiary corporation, out of the amount deducted from the amount of corporation tax on consolidated income, in any of the consolidated business years of that consolidated parent corporation or its consolidated subsidiary corporation beginning within five years before the revocation date prescribed in Article 68-15, paragraph (5) of the Former Act on Special Measures Concerning Taxation that began before the Effective Date, pursuant to the provisions of paragraph (2) or (3) of that Article, the provisions then in force continue to govern.
machine translation, not official
### 第百十一条（連結法人の雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased
caption: machine translation, not official
suppl-4281-15/art-111 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-111 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-111
**第一項** 新租税特別措置法第六十八条の十五の二の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下同じ。）が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4281-15/art-111/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-111/par-1
The provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
machine translation, not official
### 第百十二条（連結法人が認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Makes a Donation in Connection with a Donation-Utilizing Project of a Certified Local Government
caption: machine translation, not official
suppl-4281-15/art-112 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-112 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-112
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結親法人事業年度が平成三十年四月一日前に終了した連結事業年度における新租税特別措置法第六十八条の十五の三第四項の規定の適用については、同項中「百分の十・三」とあるのは、「百分の四・四」とする。
suppl-4281-15/art-112/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-112/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-112/par-1
With regard to the application of the provisions of Article 68-15-3, paragraph (4) of the New Act on Special Measures Concerning Taxation in a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ended before April 1, 2018, the phrase "10.3 percent" in that paragraph is deemed to be replaced with "4.4 percent".
machine translation, not official
### 第百十三条（連結法人の雇用者給与等支給額が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Amount of Salary, etc. Paid to Employees by a Consolidated Corporation Has Increased
caption: machine translation, not official
suppl-4281-15/art-113 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-113 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-113
**第一項** 新租税特別措置法第六十八条の十五の五の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4281-15/art-113/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-113/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-113/par-1
The provisions of Article 68-15-5 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
machine translation, not official
### 第百十四条（連結法人が生産性向上設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Productivity-Enhancing Equipment, etc.
caption: machine translation, not official
suppl-4281-15/art-114 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-114 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-114
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等（旧租税特別措置法第六十八条の十五の六第一項に規定する取得等をいう。以下この項において同じ。）をした同条第二項又は第八項に規定する特定生産性向上設備等及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十九年四月一日前に取得等をした同条第一項又は第七項に規定する特定生産性向上設備等については、なお従前の例による。
suppl-4281-15/art-114/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-114/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-114/par-1
With regard to the specified productivity-enhancing equipment, etc. prescribed in Article 68-15-6, paragraph (2) or (8) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. (meaning an acquisition, etc. prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph) before the Effective Date, and the specified productivity-enhancing equipment, etc. prescribed in paragraph (1) or (7) of that Article for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before April 1, 2017, the provisions then in force continue to govern.
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に開始した連結事業年度において旧租税特別措置法第六十八条の十五の六第五項の規定により積み立てた特別償却準備金の金額の益金の額への算入については、なお従前の例による。
suppl-4281-15/art-114/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-114/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-114/par-2
With regard to the inclusion in gross profit of the amount of the reserve for special depreciation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation set aside pursuant to the provisions of Article 68-15-6, paragraph (5) of the Former Act on Special Measures Concerning Taxation in a consolidated business year that began before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第百十五条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Consolidated Corporations
caption: machine translation, not official
suppl-4281-15/art-115 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の二十五第一項に規定する特定農産加工品生産設備については、なお従前の例による。
suppl-4281-15/art-115/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-1
With regard to the production equipment for specified processed agricultural products prescribed in Article 68-25, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の二十六第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十六号に定める日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び次項において同じ。）をする新租税特別措置法第六十八条の二十六第一項に規定する特定電気通信設備について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に取得等をした旧租税特別措置法第六十八条の二十六第一項に規定する特定信頼性向上設備については、なお従前の例による。
suppl-4281-15/art-115/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-115/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-2
The provisions of Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment prescribed in Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions, and the provisions then in force continue to govern specified reliability-enhancing equipment prescribed in Article 68-26, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before that date.
machine translation, not official
**第三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十六第二項に規定する災害対策用基幹放送設備等については、なお従前の例による。
suppl-4281-15/art-115/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-115/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-3
With regard to the disaster countermeasure core broadcasting equipment, etc. prescribed in Article 68-26, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の三十一の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4281-15/art-115/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-115/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-4
The provisions of Article 68-31 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for consolidated business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for consolidated business years that ended before the Effective Date.
machine translation, not official
**第五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始し、かつ、施行日以後に終了する連結事業年度における新租税特別措置法第六十八条の三十一の規定の適用については、同条第一項中「期間（以下この項において「指定期間」という。）」とあるのは「期間」と、「で、障害者が労働に従事する事業所にあるものとして政令で定めるもののうち当該連結事業年度の指定期間内」とあるのは「のうち、当該連結事業年度」と、「金額をいう」とあるのは「金額（障害者が労働に従事する事業所にある資産として政令で定めるものに該当しないものにあつては、当該金額に当該連結事業年度開始の日から平成二十八年三月三十一日までの期間の月数を乗じてこれを当該連結事業年度の月数で除して計算した金額）をいう」とする。
suppl-4281-15/art-115/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-115/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-5
With regard to the application of the provisions of Article 68-31 of the New Act on Special Measures Concerning Taxation in a consolidated business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "period (hereinafter referred to as the 'designated period' in this paragraph)" in paragraph (1) of that Article is deemed to be replaced with "period"; the phrase ", which are specified by Cabinet Order as being located at a place of business where persons with disabilities engage in work, within the designated period of that consolidated business year" with ", within that consolidated business year"; and the phrase "meaning the amount" with "meaning the amount (or, for those that do not fall under assets specified by Cabinet Order as being located at a place of business where persons with disabilities engage in work, the amount calculated by multiplying that amount by the number of months in the period from the first day of that consolidated business year to March 31, 2016, and dividing the result by the number of months in that consolidated business year)".
machine translation, not official
**第六項** 前項の規定により読み替えて適用する新租税特別措置法第六十八条の三十一第一項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-4281-15/art-115/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-115/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-6
The number of months referred to in Article 68-31, paragraph (1) of the New Act on Special Measures Concerning Taxation as applied following the deemed replacement of terms pursuant to the provisions of the preceding paragraph is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の三十四第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は新築をする同項に規定するサービス付き高齢者向け賃貸住宅について適用する。
suppl-4281-15/art-115/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-115/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-7
The provisions of Article 68-34, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.
machine translation, not official
**第八項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十四第一項に規定するサービス付き高齢者向け賃貸住宅については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第四十七条第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第九十二条第八項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第四十七条第一項」とする。
suppl-4281-15/art-115/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-115/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-8
With regard to rental housing for the elderly with services prescribed in Article 68-34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "Article 47, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), which remains in force pursuant to the provisions of Article 92, paragraph (8) of the Supplementary Provisions of that Act".
machine translation, not official
**第九項** 新租税特別措置法第六十八条の三十六の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十五号に定める日以後に取得又は建設をする新租税特別措置法第六十八条の三十六第一項に規定する倉庫用建物等について適用する。
suppl-4281-15/art-115/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-115/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-9
The provisions of Article 68-36 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in Article 68-36, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or constructs on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.
machine translation, not official
**第十項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、附則第一条第十五号に定める日前に流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号）による改正前の流通業務の総合化及び効率化の促進に関する法律（以下この項において「旧効率化法」という。）第四条第一項の認定を受けたもの又は同日前に旧効率化法第七条第一項に規定する確認を受けたものが平成二十九年三月三十一日以前に取得又は建設をした旧租税特別措置法第六十八条の三十六第一項に規定する倉庫用の建物及びその附属設備又は構築物については、同条の規定は、なおその効力を有する。この場合において、同項中「、流通業務の総合化及び効率化の促進に関する法律」とあるのは「、流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号。以下この項において「効率化法改正法」という。）による改正前の流通業務の総合化及び効率化の促進に関する法律（以下この項において「旧効率化法」という。）」と、「又は同法」とあるのは「又は旧効率化法」と、「流通業務の総合化及び効率化の促進に関する法律第五条第二項に規定する認定総合効率化計画に記載された同法」とあるのは「効率化法改正法附則第二条に規定する総合効率化計画に記載された旧効率化法」と、同条第二項中「第四十八条第一項」とあるのは「所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第九十二条第十項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第四十八条第一項」とする。
suppl-4281-15/art-115/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-115/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-10
With regard to buildings for warehouse use and their associated facilities, or structures, prescribed in Article 68-36, paragraph (1) of the Former Act on Special Measures Concerning Taxation that, on or before March 31, 2017, were acquired or constructed by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that, before the date specified in Article 1, item (xv) of the Supplementary Provisions, obtained the certification referred to in Article 4, paragraph (1) of the Act on Advancement of Integration and Streamlining of Distribution Business prior to the amendment by the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016) (hereinafter referred to as the "Former Distribution Efficiency Act" in this paragraph), or that, before that date, obtained the confirmation prescribed in Article 7, paragraph (1) of the Former Distribution Efficiency Act, the provisions of that Article remain in force. In this case, the phrase ", the Act on Advancement of Integration and Streamlining of Distribution Business" in that paragraph is deemed to be replaced with ", the Act on Advancement of Integration and Streamlining of Distribution Business prior to the amendment by the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016; hereinafter referred to as the 'Distribution Efficiency Act Amendment Act' in this paragraph) (hereinafter referred to as the 'Former Distribution Efficiency Act' in this paragraph)"; the phrase "or that Act" with "or the Former Distribution Efficiency Act"; the phrase "that Act stated in the certified comprehensive streamlining plan prescribed in Article 5, paragraph (2) of the Act on Advancement of Integration and Streamlining of Distribution Business" with "the Former Distribution Efficiency Act stated in the comprehensive streamlining plan prescribed in Article 2 of the Supplementary Provisions of the Distribution Efficiency Act Amendment Act"; and the phrase "Article 48, paragraph (1)" in paragraph (2) of that Article with "Article 48, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), which remains in force pursuant to the provisions of Article 92, paragraph (10) of the Supplementary Provisions of that Act".
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### 第百十六条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations
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suppl-4281-15/art-116 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-116 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-116
**第一項** 新租税特別措置法第六十八条の四十三（第四項を除く。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得する同条第一項の特定株式等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得した旧租税特別措置法第六十八条の四十三第一項の特定株式等については、なお従前の例による。
suppl-4281-15/art-116/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-116/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-116/par-1
The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation (excluding paragraph (4)) apply to specified shares, etc. referred to in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. referred to in Article 68-43, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日前に全国新幹線鉄道整備法第十五条第一項の指定を受けたものの当該指定に係る旧租税特別措置法第六十八条の四十八第一項に規定する承認積立計画に係る同項の新幹線鉄道大規模改修準備金（連結事業年度に該当しない事業年度において積み立てた旧租税特別措置法第五十六条第一項の新幹線鉄道大規模改修準備金を含む。）については、旧租税特別措置法第六十八条の四十八の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 、第五十六条第一項 、所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第九十三条第二項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第五十六条第一項
（第五十六条第一項 （旧効力措置法第五十六条第一項
第一項第一号 第五十六条第一項第一号 旧効力措置法第五十六条第一項第一号
第一項第二号及び第三項から第五項まで 第五十六条第一項 旧効力措置法第五十六条第一項
第八項 第六十八条の四十三の二第四項 所得税法等の一部を改正する法律（平成三十一年法律第六号）第十一条の規定による改正前の租税特別措置法第六十八条の四十三の二第四項
第十一項 第五十六条第一項 旧効力措置法第五十六条第一項
第五十五条第十一項」とあるのは「第五十六条第十二項 第五十五条第十一項」とあるのは「所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第九十三条第二項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下この条において「旧効力単体措置法」という。）第五十六条第十二項
第六十八条の四十八第一項 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百十六条第二項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下この条において「旧効力連結措置法」という。）第六十八条の四十八第一項
同条第十一項」とあるのは「第五十六条第十二項 同条第十一項」とあるのは「旧効力単体措置法第五十六条第十二項
第六十八条の四十八第四項 旧効力連結措置法第六十八条の四十八第四項
第十二項 第五十六条第一項 旧効力措置法第五十六条第一項
第十三項 第六十八条の四十八第一項 旧効力連結措置法第六十八条の四十八第一項
第五十六条第十三項 旧効力単体措置法第五十六条第十三項
第六十八条の四十八第四項 旧効力連結措置法第六十八条の四十八第四項
第十四項 第五十六条第一項 旧効力措置法第五十六条第一項
第十五項 第六十八条の四十八第一項 旧効力連結措置法第六十八条の四十八第一項
第五十六条第十五項 旧効力単体措置法第五十六条第十五項
第六十八条の四十八第四項 旧効力連結措置法第六十八条の四十八第四項
suppl-4281-15/art-116/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-116/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-116/par-2
With regard to the reserve for large-scale renovation of Shinkansen railways referred to in Article 68-48, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the approved reserve plan prescribed in that paragraph pertaining to the designation of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received the designation under Article 15, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act before the Effective Date (including the reserve for large-scale renovation of Shinkansen railways referred to in Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation set aside in a business year that does not fall under a consolidated business year), the provisions of Article 68-48 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrases listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the phrases listed in the right-hand column of that table.
Paragraph (1) , Article 56, paragraph (1) , Article 56, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), which remains in force pursuant to the provisions of Article 93, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
(Article 56, paragraph (1) (Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (1), item (i) Article 56, paragraph (1), item (i) Article 56, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (1), item (ii) and paragraphs (3) through (5) Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (8) Article 68-43-2, paragraph (4) Article 68-43-2, paragraph (4) of the Act on Special Measures Concerning Taxation before the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)
Paragraph (11) Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 55, paragraph (11)" is deemed to be replaced with "Article 56, paragraph (12) Article 55, paragraph (11)" is deemed to be replaced with "Article 56, paragraph (12) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), which remains in force pursuant to the provisions of Article 93, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Single-Entity Act on Special Measures Concerning Taxation Kept in Force' in this Article)
Article 68-48, paragraph (1) Article 68-48, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Consolidated Act on Special Measures Concerning Taxation Kept in Force" in this Article)
paragraph (11) of that Article" is deemed to be replaced with "Article 56, paragraph (12) paragraph (11) of that Article" is deemed to be replaced with "Article 56, paragraph (12) of the Former Single-Entity Act on Special Measures Concerning Taxation Kept in Force
Article 68-48, paragraph (4) Article 68-48, paragraph (4) of the Former Consolidated Act on Special Measures Concerning Taxation Kept in Force
Paragraph (12) Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (13) Article 68-48, paragraph (1) Article 68-48, paragraph (1) of the Former Consolidated Act on Special Measures Concerning Taxation Kept in Force
Article 56, paragraph (13) Article 56, paragraph (13) of the Former Single-Entity Act on Special Measures Concerning Taxation Kept in Force
Article 68-48, paragraph (4) Article 68-48, paragraph (4) of the Former Consolidated Act on Special Measures Concerning Taxation Kept in Force
Paragraph (14) Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (15) Article 68-48, paragraph (1) Article 68-48, paragraph (1) of the Former Consolidated Act on Special Measures Concerning Taxation Kept in Force
Article 56, paragraph (15) Article 56, paragraph (15) of the Former Single-Entity Act on Special Measures Concerning Taxation Kept in Force
Article 68-48, paragraph (4) Article 68-48, paragraph (4) of the Former Consolidated Act on Special Measures Concerning Taxation Kept in Force
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### 第百十七条（連結法人の探鉱準備金又は海外探鉱準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Exploration or the Reserve for Overseas Exploration of Consolidated Corporations
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suppl-4281-15/art-117 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-117 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-117
**第一項** 新租税特別措置法第六十八条の六十一第四項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に開始する連結事業年度において同条第一項又は第二項の規定により積み立てる探鉱準備金又は海外探鉱準備金（施行日以後に開始する連結事業年度に該当しない事業年度において新租税特別措置法第五十八条第一項又は第二項の規定により積み立てる探鉱準備金又は海外探鉱準備金を含む。）の金額の益金の額への算入について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に開始した連結事業年度において旧租税特別措置法第六十八条の六十一第一項又は第二項の規定により積み立てた探鉱準備金又は海外探鉱準備金（施行日前に開始した連結事業年度に該当しない事業年度において旧租税特別措置法第五十八条第一項又は第二項の規定により積み立てた探鉱準備金又は海外探鉱準備金を含む。）の金額の益金の額への算入については、なお従前の例による。
suppl-4281-15/art-117/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-117/par-1
The provisions of Article 68-61, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the inclusion in gross profit of the amount of the reserve for exploration or the reserve for overseas exploration that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation sets aside pursuant to the provisions of paragraph (1) or (2) of that Article in a consolidated business year beginning on or after the Effective Date (including the reserve for exploration or the reserve for overseas exploration set aside pursuant to the provisions of Article 58, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation in a business year that does not fall under a consolidated business year beginning on or after the Effective Date), and the provisions then in force continue to govern the inclusion in gross profit of the amount of the reserve for exploration or the reserve for overseas exploration that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation set aside pursuant to the provisions of Article 68-61, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation in a consolidated business year that began before the Effective Date (including the reserve for exploration or the reserve for overseas exploration set aside pursuant to the provisions of Article 58, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation in a business year that does not fall under a consolidated business year beginning before the Effective Date).
machine translation, not official
### 第百十八条（国際戦略総合特別区域における連結法人である指定特定事業法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Designated Specified Business Corporations That Are Consolidated Corporations in International Strategic Comprehensive Special Zones
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suppl-4281-15/art-118 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-118 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-118
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日前に旧租税特別措置法第六十八条の六十三の二第一項に規定する指定を受けたものの当該指定に係る同項に規定する適用連結事業年度分の法人税及び同条第五項に規定する取り消された日を含む連結事業年度分の法人税については、なお従前の例による。
suppl-4281-15/art-118/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-118/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-118/par-1
With regard to corporation tax for the applicable consolidated business years prescribed in Article 68-63-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the designation prescribed in that paragraph, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received that designation before the Effective Date, and corporation tax for the consolidated business year that includes the date of revocation prescribed in paragraph (5) of that Article, the provisions then in force continue to govern.
machine translation, not official
### 第百十九条（連結法人が農用地等を取得した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where a Consolidated Corporation Has Acquired Agricultural Land, etc.
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suppl-4281-15/art-119 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-119
**第一項** 新租税特別措置法第六十八条の六十五第四項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する特定農業用機械等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の六十五第一項に規定する特定農業用機械等については、なお従前の例による。
suppl-4281-15/art-119/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-119/par-1
The provisions of Article 68-65, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified agricultural machinery, etc. prescribed in Article 68-65, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第百二十条（連結法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Consolidated Corporations
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suppl-4281-15/art-120 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-120 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-120
**第一項** 新租税特別措置法第六十八条の七十第五項（同条第八項並びに新租税特別措置法第六十八条の七十一第十五項及び第六十八条の七十二第十二項において準用する場合を含む。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得（製作及び建設を含む。以下この項及び第四項において同じ。）をする新租税特別措置法第六十八条の七十第一項に規定する代替資産及び新租税特別措置法第六十八条の七十二第一項に規定する交換取得資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得をした旧租税特別措置法第六十八条の七十第一項に規定する代替資産及び旧租税特別措置法第六十八条の七十二第一項に規定する交換取得資産については、なお従前の例による。
suppl-4281-15/art-120/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-120/par-1
The provisions of Article 68-70, paragraph (5) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (8) of that Article and Article 68-71, paragraph (15) and Article 68-72, paragraph (12) of the New Act on Special Measures Concerning Taxation) apply to substitute assets prescribed in Article 68-70, paragraph (1) of the New Act on Special Measures Concerning Taxation and assets acquired by exchange prescribed in Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires (including manufacture and construction; the same applies hereinafter in this paragraph and paragraph (4)) on or after the Effective Date, and the provisions then in force continue to govern substitute assets prescribed in Article 68-70, paragraph (1) of the Former Act on Special Measures Concerning Taxation and assets acquired by exchange prescribed in Article 68-72, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の七十二第一項（新租税特別措置法第六十五条第一項第四号に係る部分に限る。）及び第七項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十四号に定める日以後に行う新租税特別措置法第六十五条第一項第四号に規定する資産の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十五条第一項第四号に規定する資産の譲渡に係る法人税については、なお従前の例による。
suppl-4281-15/art-120/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-120/par-2
The provisions of Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) and Article 68-72, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before that date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の七十二第八項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十四号に定める日以後に行う新租税特別措置法第六十五条第一項第五号に規定する資産の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十五条第一項第五号に規定する資産の譲渡に係る法人税については、なお従前の例による。
suppl-4281-15/art-120/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-120/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-120/par-3
The provisions of Article 68-72, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before that date.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の七十八第七項（同条第十項及び新租税特別措置法第六十八条の七十九第十七項において準用する場合を含む。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得をする新租税特別措置法第六十八条の七十八第一項の表の各号の下欄に掲げる資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得をした旧租税特別措置法第六十八条の七十八第一項の表の各号の下欄に掲げる資産については、なお従前の例による。
suppl-4281-15/art-120/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-120/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-120/par-4
The provisions of Article 68-78, paragraph (7) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (10) of that Article and Article 68-79, paragraph (17) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of the items of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of the items of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.
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### 第百二十一条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions of Consolidated Corporations with Foreign Affiliates
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suppl-4281-15/art-121 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-121 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-121
**第一項** 新租税特別措置法第六十八条の八十八第六項及び第七項の規定は、連結法人の平成二十九年四月一日以後に開始する連結事業年度分の法人税について適用する。
suppl-4281-15/art-121/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-121/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-121/par-1
The provisions of Article 68-88, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated corporation for consolidated business years beginning on or after April 1, 2017.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の八十八第八項、第九項、第十一項及び第十二項の規定は、連結法人の平成二十九年四月一日以後に開始する連結事業年度分の法人税について適用し、連結法人の同日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4281-15/art-121/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-121/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-121/par-2
The provisions of Article 68-88, paragraphs (8), (9), (11) and (12) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated corporation for consolidated business years beginning on or after April 1, 2017, and the provisions then in force continue to govern corporation tax of a consolidated corporation for consolidated business years that began before that date.
machine translation, not official
### 第百二十二条（連結法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Consolidated Corporations Related to Specified Foreign Subsidiaries, etc.
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suppl-4281-15/art-122 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-122 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-122
**第一項** 新租税特別措置法第六十八条の九十第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額について適用し、旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額については、なお従前の例による。
suppl-4281-15/art-122/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-122/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-122/par-1
The provisions of Article 68-90, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article for a business year, beginning on or after the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a business year, beginning before the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph.
machine translation, not official
### 第百二十三条（連結法人の転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc. of Consolidated Corporations
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suppl-4281-15/art-123 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-123 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-123
**第一項** 新租税特別措置法第六十八条の百二第十三項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に同条第二項に規定する取得又は改良をする固定資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に旧租税特別措置法第六十八条の百二第二項に規定する取得又は改良をした固定資産については、なお従前の例による。
suppl-4281-15/art-123/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-123/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-123/par-1
The provisions of Article 68-102, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to fixed assets that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or improves as prescribed in paragraph (2) of that Article on or after the Effective Date, and the provisions then in force continue to govern fixed assets that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or improved as prescribed in Article 68-102, paragraph (2) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
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### 第百二十四条（中小連結法人等の少額減価償却資産の取得価額の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small or Medium-Sized Consolidated Corporations, etc.
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suppl-4281-15/art-124 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-124 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-124
**第一項** 新租税特別措置法第六十八条の百二の二第一項の規定は、同項に規定する中小連結親法人又はその中小連結子法人が施行日以後に取得又は製作若しくは建設をする同項に規定する少額減価償却資産について適用し、旧租税特別措置法第六十八条の百二の二第一項に規定する中小連結親法人又は当該中小連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした同項に規定する少額減価償却資産については、なお従前の例による。
suppl-4281-15/art-124/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-124/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-124/par-1
The provisions of Article 68-102-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in that paragraph that a small or medium-sized consolidated parent corporation or its small or medium-sized consolidated subsidiary corporation prescribed in that paragraph acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in that paragraph that a small or medium-sized consolidated parent corporation prescribed in Article 68-102-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that small or medium-sized consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第百二十五条（中小連結法人の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gains or Losses on Revaluation, etc. Where There Is a Release from Debts, etc. Related to Specified Partnership Property in Connection with the Business Rehabilitation of a Small or Medium-Sized Consolidated Corporation
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suppl-4281-15/art-125 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-125 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-125
**第一項** 新租税特別措置法第六十八条の百二の三第一項の規定は、施行日以後に同項に規定する事実が生ずる場合について適用し、施行日前に旧租税特別措置法第六十八条の百二の三第一項に規定する事実が生じた場合については、なお従前の例による。
suppl-4281-15/art-125/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-125/par-1
The provisions of Article 68-102-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where the fact prescribed in that paragraph occurs on or after the Effective Date, and the provisions then in force continue to govern the case where the fact prescribed in Article 68-102-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation occurred before the Effective Date.
machine translation, not official
### 第百二十六条（連結法人の連結国外所得金額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of the Amount of Consolidated Foreign-Source Income of Consolidated Corporations
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suppl-4281-15/art-126 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-126 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-126
**第一項** 新租税特別措置法第六十八条の百七の二第三項及び第四項の規定は、連結法人の平成二十九年四月一日以後に開始する連結事業年度分の法人税について適用する。
suppl-4281-15/art-126/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-126/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-126/par-1
The provisions of Article 68-107-2, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated corporation for consolidated business years beginning on or after April 1, 2017.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の百七の二第五項、第六項及び第十三項の規定は、連結法人の平成二十九年四月一日以後に開始する連結事業年度分の法人税について適用し、連結法人の同日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4281-15/art-126/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-126/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-126/par-2
The provisions of Article 68-107-2, paragraphs (5), (6) and (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated corporation for consolidated business years beginning on or after April 1, 2017, and the provisions then in force continue to govern corporation tax of a consolidated corporation for consolidated business years that began before that date.
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### 第百二十七条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4281-15/art-127 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127
**第一項** 新租税特別措置法第六十九条の三第四項の規定は、平成二十九年一月一日以後に同条第一項に規定する修正申告書の提出期限が到来する相続税について適用する。
suppl-4281-15/art-127/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-1
The provisions of Article 69-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to inheritance tax for which the filing deadline for an amended return prescribed in paragraph (1) of that Article arrives on or after January 1, 2017.
machine translation, not official
**第二項** 新租税特別措置法第七十条第九項（同条第十項において準用する場合を含む。）において準用する新租税特別措置法第六十九条の三第四項の規定は、平成二十九年一月一日以後に新租税特別措置法第七十条第六項（同条第十項において準用する場合を含む。）に規定する修正申告書の提出期限が到来する相続税について適用する。
suppl-4281-15/art-127/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-2
The provisions of Article 69-3, paragraph (4) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70, paragraph (9) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (10) of that Article) apply to inheritance tax for which the filing deadline for an amended return prescribed in Article 70, paragraph (6) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (10) of that Article) arrives on or after January 1, 2017.
machine translation, not official
**第三項** 新租税特別措置法第七十条の二第六項の規定は、平成二十九年一月一日以後に同条第四項に規定する修正申告書の提出期限が到来する贈与税について適用する。
suppl-4281-15/art-127/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-3
The provisions of Article 70-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to gift tax for which the filing deadline for an amended return prescribed in paragraph (4) of that Article arrives on or after January 1, 2017.
machine translation, not official
**第四項** 新租税特別措置法第七十条の三第六項の規定は、平成二十九年一月一日以後に同条第四項に規定する修正申告書の提出期限が到来する贈与税について適用する。
suppl-4281-15/art-127/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-4
The provisions of Article 70-3, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to gift tax for which the filing deadline for an amended return prescribed in paragraph (4) of that Article arrives on or after January 1, 2017.
machine translation, not official
**第五項** 新租税特別措置法第七十条の四の規定は、施行日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得をする同条第一項に規定する農地等に係る贈与税について適用し、施行日前に贈与により取得をした旧租税特別措置法第七十条の四第一項に規定する農地等に係る贈与税については、なお従前の例による。
suppl-4281-15/art-127/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-5
The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax on farmland, etc. prescribed in paragraph (1) of that Article acquired by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after the Effective Date, and the provisions then in force continue to govern gift tax on farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by gift before the Effective Date.
machine translation, not official
**第六項** 次に掲げる者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同項ただし書（第一号に係る部分に限る。）及び同条第四項の規定を適用する。この場合において、当該受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4281-15/art-127/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-6
The following persons are deemed to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of the proviso to that paragraph (limited to the part concerning item (i)) and paragraph (4) of that Article apply to them. In this case, necessary matters concerning the application of those provisions with regard to those donees are specified by Cabinet Order.
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**一** 租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4281-15/art-127/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-6/item-1
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, who is subject to the provisions of the main clause of that paragraph;
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**二** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項の規定によりなお従前の例によることとされる場合における同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4281-15/art-127/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-6/item-2
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act, who is subject to the provisions of the main clause of that paragraph;
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**三** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4281-15/art-127/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-6/item-3
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, who is subject to the provisions of the main clause of that paragraph;
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**四** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4281-15/art-127/par-6/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-6/item-4
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), who is subject to the provisions of the main clause of that paragraph;
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**五** 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4281-15/art-127/par-6/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-6/item-5
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), who is subject to the provisions of the main clause of that paragraph;
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**六** 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第三十二条第四項の規定によりなお従前の例によることとされる場合における同法第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4281-15/art-127/par-6/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-6/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-6/item-6
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 32, paragraph (4) of the Supplementary Provisions of that Act, who is subject to the provisions of the main clause of that paragraph;
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**七** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4281-15/art-127/par-6/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-6/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-6/item-7
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (10) of the Supplementary Provisions of that Act, who is subject to the provisions of the main clause of that paragraph;
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**八** 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4281-15/art-127/par-6/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-6/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-6/item-8
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 55, paragraph (2) of the Supplementary Provisions of that Act, who is subject to the provisions of the main clause of that paragraph;
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**九** 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4281-15/art-127/par-6/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-6/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-6/item-9
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 66, paragraph (2) of the Supplementary Provisions of that Act, who is subject to the provisions of the main clause of that paragraph;
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**十** 所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第三項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4281-15/art-127/par-6/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-6/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-6/item-10
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 128, paragraph (3) of the Supplementary Provisions of that Act, who is subject to the provisions of the main clause of that paragraph;
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**十一** 旧租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4281-15/art-127/par-6/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-6/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-6/item-11
a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is subject to the provisions of the main clause of that paragraph.
machine translation, not official
**第七項** 前項の規定により適用する新租税特別措置法第七十条の四第一項ただし書（第一号に係る部分に限る。）及び第四項の規定は、施行日以後に民法（明治二十九年法律第八十九号）第二百六十九条の二第一項の地上権の設定をする場合について適用し、施行日前に同項の地上権の設定をした場合については、なお従前の例による。
suppl-4281-15/art-127/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-7
The provisions of the proviso to Article 70-4, paragraph (1) (limited to the part concerning item (i)) and paragraph (4) of the New Act on Special Measures Concerning Taxation as applied pursuant to the provisions of the preceding paragraph apply in the case where a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code (Act No. 89 of 1896) is created on or after the Effective Date, and the provisions then in force continue to govern the case where a superficies right referred to in that paragraph was created before the Effective Date.
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**第八項** 新租税特別措置法第七十条の四の二第二項の規定は、施行日以後に同条第一項に規定する特定貸付けを行う場合について適用し、施行日前に旧租税特別措置法第七十条の四の二第一項に規定する特定貸付けを行った場合については、なお従前の例による。
suppl-4281-15/art-127/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-8
The provisions of Article 70-4-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply in the case where a specified loan prescribed in paragraph (1) of that Article is made on or after the Effective Date, and the provisions then in force continue to govern the case where a specified loan prescribed in Article 70-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation was made before the Effective Date.
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**第九項** 新租税特別措置法第七十条の六の規定は、施行日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得をする同条第一項に規定する特例農地等に係る相続税について適用し、施行日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税については、なお従前の例による。
suppl-4281-15/art-127/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-9
The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in paragraph (1) of that Article acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the Effective Date.
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**第十項** 次に掲げる者は、新租税特別措置法第七十条の六第一項に規定する農業相続人とみなして、同項ただし書（第一号に係る部分に限る。）及び同条第七項の規定を適用する。この場合において、当該農業相続人に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4281-15/art-127/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-10
The following persons are deemed to be farming heirs prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of the proviso to that paragraph (limited to the part concerning item (i)) and paragraph (7) of that Article apply to them. In this case, necessary matters concerning the application of those provisions with regard to those farming heirs are specified by Cabinet Order.
machine translation, not official
**一** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第五項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4281-15/art-127/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-10/item-1
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of that Act, who is subject to the provisions of the main clause of that paragraph;
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**二** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4281-15/art-127/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-10/item-2
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), who is subject to the provisions of the main clause of that paragraph;
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**三** 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4281-15/art-127/par-10/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-10/item-3
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), who is subject to the provisions of the main clause of that paragraph;
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**四** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十一項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4281-15/art-127/par-10/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-10/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-10/item-4
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (11) of the Supplementary Provisions of that Act, who is subject to the provisions of the main clause of that paragraph;
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**五** 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第十七項の規定によりなお従前の例によることとされる場合における同法第五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4281-15/art-127/par-10/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-10/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-10/item-5
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 55, paragraph (17) of the Supplementary Provisions of that Act, who is subject to the provisions of the main clause of that paragraph;
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**六** 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第六項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4281-15/art-127/par-10/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-10/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-10/item-6
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 66, paragraph (6) of the Supplementary Provisions of that Act, who is subject to the provisions of the main clause of that paragraph;
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**七** 所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第七項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4281-15/art-127/par-10/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-10/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-10/item-7
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 128, paragraph (7) of the Supplementary Provisions of that Act, who is subject to the provisions of the main clause of that paragraph;
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**八** 旧租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4281-15/art-127/par-10/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-10/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-10/item-8
a farming heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is subject to the provisions of the main clause of that paragraph.
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**第十一項** 前項の規定により適用する新租税特別措置法第七十条の六第一項ただし書（第一号に係る部分に限る。）及び第七項の規定は、施行日以後に民法第二百六十九条の二第一項の地上権の設定をする場合について適用し、施行日前に同項の地上権の設定をした場合については、なお従前の例による。
suppl-4281-15/art-127/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-11
The provisions of the proviso to Article 70-6, paragraph (1) (limited to the part concerning item (i)) and paragraph (7) of the New Act on Special Measures Concerning Taxation as applied pursuant to the provisions of the preceding paragraph apply in the case where a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code is created on or after the Effective Date, and the provisions then in force continue to govern the case where a superficies right referred to in that paragraph was created before the Effective Date.
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### 第百二十八条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4281-15/art-128 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-128 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-128
**第一項** 新租税特別措置法第八十条第一項の規定は、施行日以後にされる同項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧租税特別措置法第八十条第一項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4281-15/art-128/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-128/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-128/par-1
The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the matters listed in the items of that paragraph pertaining to the certification prescribed in that paragraph that is granted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the certification prescribed in that paragraph that was granted before the Effective Date.
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**第二項** 施行日前に旧租税特別措置法第八十二条第一項に規定する空港運営権者が設定を受けた同項に規定する公共施設等運営権の設定の登録に係る登録免許税については、なお従前の例による。
suppl-4281-15/art-128/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-128/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-128/par-2
With regard to registration and license tax on the registration of the creation of a right to operate public facilities, etc. prescribed in Article 82, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an airport operation right holder prescribed in that paragraph received before the Effective Date, the provisions then in force continue to govern.
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### 第百二十八条の二（適格請求書発行事業者の登録の取消し等に関する特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Cancellation, etc. of the Registration of Qualified Invoice Issuers
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suppl-4281-15/art-128-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-128-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-128-2
**第一項** 新租税特別措置法第八十六条の五第十三項の規定は、同項の適格請求書発行事業者が令和五年十月一日以後に五年改正規定による改正後の消費税法第五十七条の二第十項第一号の規定による届出書を提出する場合について適用し、新租税特別措置法第八十六条の五第十四項の規定は、同項の適格請求書発行事業者が同日以後に同条第三項の届出書を提出する場合について適用する。
suppl-4281-15/art-128-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-128-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-128-2/par-1
The provisions of Article 86-5, paragraph (13) of the New Act on Special Measures Concerning Taxation apply in the case where a qualified invoice issuer referred to in that paragraph files, on or after October 1, 2023, a written notification under the provisions of Article 57-2, paragraph (10), item (i) of the Consumption Tax Act as amended by the 2023 Amendment Provisions, and the provisions of Article 86-5, paragraph (14) of the New Act on Special Measures Concerning Taxation apply in the case where a qualified invoice issuer referred to in that paragraph files the written notification referred to in paragraph (3) of that Article on or after that date.
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### 第百五十条（租税特別措置法及び所得税法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act
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suppl-4281-15/art-150 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-150 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-150
**第一項** 第十五条の規定による改正後の租税特別措置法及び所得税法の一部を改正する法律附則第十二条第二項の規定により読み替えられた同項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（次項において「改正後の昭和六十年旧効力措置法」という。）第四十一条の十第二項の規定は、施行日以後に同条第一項の規定による延納の許可が行われる場合について適用し、施行日前に第十五条の規定による改正前の租税特別措置法及び所得税法の一部を改正する法律附則第十二条第二項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第四十一条の十第一項の規定による延納の許可が行われた場合については、なお従前の例による。
suppl-4281-15/art-150/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-150/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-150/par-1
The provisions of Article 41-10, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act as amended by the provisions of Article 15, which remains in force pursuant to the provisions of Article 12, paragraph (2) of the Supplementary Provisions of that Act as replaced and read pursuant to the provisions of that paragraph (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force by the 1985 Amending Act, as Amended" in the following paragraph), apply in the case where permission for deferred payment under the provisions of paragraph (1) of that Article is granted on or after the Effective Date, and the provisions then in force continue to govern the case where permission for deferred payment under the provisions of Article 41-10, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act before the amendment by the provisions of Article 15, which remains in force pursuant to the provisions of Article 12, paragraph (2) of the Supplementary Provisions of that Act, was granted before the Effective Date.
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**第二項** 改正後の昭和六十年旧効力措置法第四十一条の十第七項の規定は、同項に規定する利子税のうち平成二十九年一月一日以後の期間に対応するものについて適用し、当該利子税のうち同日前の期間に対応するものについては、なお従前の例による。
suppl-4281-15/art-150/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-150/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-150/par-2
The provisions of Article 41-10, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force by the 1985 Amending Act, as Amended apply to the portion of the interest tax prescribed in that paragraph that corresponds to the period on or after January 1, 2017, and the provisions then in force continue to govern the portion of that interest tax that corresponds to the period before that date.
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### 第百五十一条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4281-15/art-151 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-151 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-151
**第一項** 第十六条の規定による改正後の租税特別措置法の一部を改正する法律附則第三十六条第五項（第一号に係る部分に限る。）の規定は、施行日以後に民法第二百六十九条の二第一項の地上権の設定をする場合について適用し、施行日前に同項の地上権の設定をした場合については、なお従前の例による。
suppl-4281-15/art-151/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-151/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-151/par-1
The provisions of Article 36, paragraph (5) (limited to the part concerning item (i)) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of Article 16 apply in the case where a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code is created on or after the Effective Date, and the provisions then in force continue to govern the case where a superficies right referred to in that paragraph was created before the Effective Date.
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### 第百五十二条（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
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suppl-4281-15/art-152 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-152 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-152
**第一項** 第十七条の規定による改正後の所得税法等の一部を改正する法律附則第五十五条第四項（第一号に係る部分に限る。）及び第六項（第一号に係る部分に限る。）の規定は、施行日以後に民法第二百六十九条の二第一項の地上権の設定をする場合について適用し、施行日前に同項の地上権の設定をした場合については、なお従前の例による。
suppl-4281-15/art-152/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-152/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-152/par-1
The provisions of Article 55, paragraph (4) (limited to the part concerning item (i)) and paragraph (6) (limited to the part concerning item (i)) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 17 apply in the case where a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code is created on or after the Effective Date, and the provisions then in force continue to govern the case where a superficies right referred to in that paragraph was created before the Effective Date.
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### 第百六十条（租税特別措置法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc.
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suppl-4281-15/art-160 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-160 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-160
**第一項** 前条の規定による改正後の租税特別措置法等の一部を改正する法律附則第三十三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第六十八条の十四第十二項の規定は、連結法人の連結親法人事業年度が令和元年十月一日以後に開始する連結事業年度における同条第五項に規定する加算した金額について適用し、連結法人の連結親法人事業年度が同日前に開始した連結事業年度における前条の規定による改正前の租税特別措置法等の一部を改正する法律附則第三十三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第六十八条の十四第五項に規定する加算した金額については、なお従前の例による。
suppl-4281-15/art-160/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-160/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-160/par-1
The provisions of Article 68-14, paragraph (12) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. as amended by the provisions of the preceding Article, which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act, apply to the added amount prescribed in paragraph (5) of that Article in a consolidated business year for which the consolidated corporation's consolidated parent corporation business year begins on or after October 1, 2019, and the provisions then in force continue to govern the added amount prescribed in Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. before the amendment by the provisions of the preceding Article, which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act, in a consolidated business year for which the consolidated corporation's consolidated parent corporation business year began before that date.
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### 第百六十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4281-15/art-168 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-168 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-168
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4281-15/art-168/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-168/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-168/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百六十九条（政令への委任） — Delegation to Cabinet Order
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suppl-4281-15/art-169 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-169 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-169
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4281-15/art-169/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-169/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-169/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二八年三月三一日法律第一六号
suppl-4281-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-16 · https://japanlaw.org/l/332AC0000000026/suppl-4281-16
### 第一条（施行期日） — Effective Date
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suppl-4281-16/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-16/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-16/art-1
**第一項** この法律は、平成二十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4281-16/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-16/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-16/art-1/par-1
This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一から三まで** 略
suppl-4281-16/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-16/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-16/art-1/par-1/item-1-to-3
Omitted
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**四** 第三条中関税法目次の改正規定（「第六条の二」を「第六条の三」に改める部分及び「第七十九条の五」を「第七十九条の六」に改める部分を除く。）、同法第四条第一項第五号の三の改正規定、同法第七条の二第二項の改正規定、同法第九条の二第二項の改正規定、同法第三十条第一項第五号の改正規定、同法第四十三条の三第三項の改正規定、同法第四十三条の四に一項を加える改正規定、同法第六十二条の七の改正規定、同法第六十二条の十五の改正規定（「（許可の要件）」を削る部分を除く。）、同法第六十七条の二の改正規定、同法第六十七条の三の改正規定、同法第六章第二節の次に一節を加える改正規定、同法第六十八条の次に一条を加える改正規定、同法第六十九条の改正規定、同法第七十五条の改正規定、同法第七十六条第一項の改正規定、同法第七十九条第三項第一号の改正規定、同法第七十九条の四第一項の改正規定（「（二以上の許可を受けている場合にあつては、そのすべての許可。次号において同じ。）」を削る部分に限る。）及び同法第七十九条の五第一項第一号の改正規定並びに第七条の規定並びに附則第四条及び第六条から第十四条までの規定 公布の日から起算して二年を超えない範囲内において政令で定める日
suppl-4281-16/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-16/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-16/art-1/par-1/item-4
the provisions in Article 3 amending the table of contents of the Customs Act (excluding the part replacing "Article 6-2" with "Article 6-3" and the part replacing "Article 79-5" with "Article 79-6"), the provisions amending Article 4, paragraph (1), item (v)-3 of that Act, the provisions amending Article 7-2, paragraph (2) of that Act, the provisions amending Article 9-2, paragraph (2) of that Act, the provisions amending Article 30, paragraph (1), item (v) of that Act, the provisions amending Article 43-3, paragraph (3) of that Act, the provisions adding one paragraph to Article 43-4 of that Act, the provisions amending Article 62-7 of that Act, the provisions amending Article 62-15 of that Act (excluding the part deleting "(Requirements for Permission)"), the provisions amending Article 67-2 of that Act, the provisions amending Article 67-3 of that Act, the provisions adding one Section after Chapter VI, Section 2 of that Act, the provisions adding one Article after Article 68 of that Act, the provisions amending Article 69 of that Act, the provisions amending Article 75 of that Act, the provisions amending Article 76, paragraph (1) of that Act, the provisions amending Article 79, paragraph (3), item (i) of that Act, the provisions amending Article 79-4, paragraph (1) of that Act (limited to the part deleting "(or, if the person has obtained two or more permissions, all of those permissions; the same applies in the following item)") and the provisions amending Article 79-5, paragraph (1), item (i) of that Act, as well as the provisions of Article 7, and the provisions of Article 4 and Articles 6 through 14 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years from the date of promulgation.
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## 附 則 平成二八年五月一八日法律第四〇号
suppl-4281-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-40 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40
### 第一条（施行期日） — Effective Date
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suppl-4281-40/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-40/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4281-40/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-40/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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### 第十九条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4281-40/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-40/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19
**第一項** 前条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第五十七条の三第一項に規定する特定実用発電用原子炉設置者等である法人が施行日前に開始した事業年度（旧租税特別措置法第二条第二項第十八号に規定する事業年度をいう。以下この条において同じ。）において積み立てた使用済燃料再処理準備金の金額の損金の額への算入及び法人が施行日前に開始した事業年度において積み立てた使用済燃料再処理準備金の金額（施行日前に開始した連結事業年度（旧租税特別措置法第二条第二項第十九号に規定する連結事業年度をいう。以下この条において同じ。）において積み立てた使用済燃料再処理準備金の金額を含む。）の施行日前に開始した事業年度における益金の額への算入については、次項に規定する場合を除き、なお従前の例による。
suppl-4281-40/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-40/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-1
With regard to the inclusion in deductible expenses of the amount of the reserve for reprocessing of spent fuel that a corporation that is a specified commercial power reactor operator, etc. prescribed in Article 57-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the preceding Article (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) set aside in a business year (meaning a business year prescribed in Article 2, paragraph (2), item (xviii) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) that began before the Effective Date, and the inclusion in gross profit, in a business year that began before the Effective Date, of the amount of the reserve for reprocessing of spent fuel that a corporation set aside in a business year that began before the Effective Date (including the amount of the reserve for reprocessing of spent fuel set aside in a consolidated business year (meaning a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) that began before the Effective Date), the provisions then in force continue to govern, except in the case prescribed in the following paragraph.
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**第二項** 法人が施行日を含む事業年度終了の日において有する旧租税特別措置法第五十七条の三第二項に規定する使用済燃料再処理準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。ただし、前項の規定によりなお従前の例によることとされる場合における同条第四項又は第五項の規定の適用がある事業年度については、この限りでない。
suppl-4281-40/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-40/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-2
The amount of the reserve for reprocessing of spent fuel prescribed in Article 57-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation holds at the end of the business year that includes the Effective Date is included in gross profit in calculating the amount of income for that business year; provided, however, that this does not apply to a business year to which the provisions of paragraph (4) or (5) of that Article apply in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.
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**第三項** 連結親法人（旧租税特別措置法第二条第二項第十号の四に規定する連結親法人をいう。以下この項及び次項において同じ。）又は当該連結親法人による連結完全支配関係（同条第二項第十号の七に規定する連結完全支配関係をいう。以下この項及び次項において同じ。）にある連結子法人（同条第二項第十号の五に規定する連結子法人をいう。以下この項及び次項において同じ。）で、旧租税特別措置法第六十八条の五十三第一項に規定する特定実用発電用原子炉設置者等であるものが施行日前に開始した連結事業年度において積み立てた使用済燃料再処理準備金の金額の損金の額への算入及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に開始した連結事業年度において積み立てた使用済燃料再処理準備金の金額（施行日前に開始した連結事業年度に該当しない事業年度において積み立てた使用済燃料再処理準備金の金額を含む。）の施行日前に開始した連結事業年度における益金の額への算入については、次項に規定する場合を除き、なお従前の例による。
suppl-4281-40/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-40/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-3
With regard to the inclusion in deductible expenses of the amount of the reserve for reprocessing of spent fuel that a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, paragraph (2), item (x)-4 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph and the following paragraph) or a consolidated subsidiary corporation (meaning a consolidated subsidiary corporation prescribed in paragraph (2), item (x)-5 of that Article; the same applies hereinafter in this paragraph and the following paragraph) having a consolidated full controlling interest (meaning a consolidated full controlling interest prescribed in paragraph (2), item (x)-7 of that Article; the same applies hereinafter in this paragraph and the following paragraph) with that consolidated parent corporation, which is a specified commercial power reactor operator, etc. prescribed in Article 68-53, paragraph (1) of the Former Act on Special Measures Concerning Taxation, set aside in a consolidated business year that began before the Effective Date, and the inclusion in gross profit, in a consolidated business year that began before the Effective Date, of the amount of the reserve for reprocessing of spent fuel that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation set aside in a consolidated business year that began before the Effective Date (including the amount of the reserve for reprocessing of spent fuel set aside in a business year that does not fall under a consolidated business year beginning before the Effective Date), the provisions then in force continue to govern, except in the case prescribed in the following paragraph.
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**第四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日を含む連結事業年度終了の日において有する旧租税特別措置法第六十八条の五十三第二項に規定する使用済燃料再処理準備金の金額は、当該連結事業年度の連結所得（旧租税特別措置法第二条第二項第二十二号に規定する連結所得をいう。）の金額の計算上、益金の額に算入する。
suppl-4281-40/art-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-40/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-4
The amount of the reserve for reprocessing of spent fuel prescribed in Article 68-53, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation holds at the end of the consolidated business year that includes the Effective Date is included in gross profit in calculating the amount of consolidated income (meaning consolidated income prescribed in Article 2, paragraph (2), item (xxii) of the Former Act on Special Measures Concerning Taxation) for that consolidated business year.
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**第五項** 前項の規定により益金の額に算入される金額がある場合における法人税法（昭和四十年法律第三十四号）第八十一条の十八第一項に規定する個別所得金額又は個別欠損金額の計算その他第二項又は前項の規定の適用に関し必要な事項は、政令で定める。
suppl-4281-40/art-19/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-40/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-5
In the case where there is an amount to be included in gross profit pursuant to the provisions of the preceding paragraph, the calculation of the amount of individual income or the amount of individual loss prescribed in Article 81-18, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) and other necessary matters concerning the application of the provisions of paragraph (2) or the preceding paragraph are specified by Cabinet Order.
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### 第二十四条（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
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suppl-4281-40/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-40/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-24
**第一項** 前条の規定による改正前の所得税法等の一部を改正する法律（以下この条において「旧改正法」という。）附則第三十四条第五項に規定する法人の施行日前に開始した事業年度（租税特別措置法第二条第二項第十八号に規定する事業年度をいう。）分の法人税及び旧改正法附則第四十八条第五項に規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度（租税特別措置法第二条第二項第十九号に規定する連結事業年度をいう。）分の法人税については、なお従前の例による。
suppl-4281-40/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-40/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-24/par-1
With regard to corporation tax for business years (meaning business years prescribed in Article 2, paragraph (2), item (xviii) of the Act on Special Measures Concerning Taxation) that began before the Effective Date of a corporation prescribed in Article 34, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. before the amendment by the preceding Article (hereinafter referred to as the "Former Amending Act" in this Article), and corporation tax for consolidated business years (meaning consolidated business years prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation) that began before the Effective Date of a consolidated parent corporation prescribed in Article 48, paragraph (5) of the Supplementary Provisions of the Former Amending Act or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, the provisions then in force continue to govern.
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## 附 則 平成二八年六月三日法律第五八号
suppl-4281-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-58 · https://japanlaw.org/l/332AC0000000026/suppl-4281-58
### 第一条（施行期日） — Effective Date
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suppl-4281-58/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-58/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-58/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4281-58/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-58/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-58/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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### 第十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4281-58/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-58/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4281-58/art-15
**第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4281-58/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-58/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-58/art-15/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
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## 附 則 平成二八年六月七日法律第七〇号
suppl-4281-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-70 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70
### 第一条（施行期日） — Effective Date
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suppl-4281-70/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-70/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4281-70/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-70/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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### 第十二条（処分等の効力） — Effect of Dispositions
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suppl-4281-70/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-70/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-12
**第一項** この法律の施行前にこの法律による改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、この法律による改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、この法律による改正後のそれぞれの法律の相当の規定によってしたものとみなす。
suppl-4281-70/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-70/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-12/par-1
A disposition, procedure, or other act performed, before this Act comes into effect, under the provisions of each Act prior to the amendment by this Act (including an order based on it; the same applies below in this Article), for which there is an equivalent provision under the provisions of each Act after the amendment by this Act, is, except where otherwise provided for in these Supplementary Provisions, deemed to be a disposition, procedure, or other act performed under the equivalent provision of each Act after the amendment by this Act.
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### 第十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4281-70/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-70/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-13
**第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4281-70/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-70/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-13/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第十五条（政令への委任） — Delegation to Cabinet Order
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suppl-4281-70/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-70/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-15
**第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4281-70/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-70/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-15/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二八年一一月二八日法律第八五号
suppl-4281-85 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-85 · https://japanlaw.org/l/332AC0000000026/suppl-4281-85
### 第一条（施行期日） — Effective Date
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suppl-4281-85/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-85/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-85/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4281-85/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-85/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-85/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 平成二九年三月三一日法律第四号
suppl-4291-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4
### 第一条（施行期日） — Effective Date
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suppl-4291-4/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1
**第一項** この法律は、平成二十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4291-4/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1
This Act comes into effect on April 1, 2017; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一** 第十二条中租税特別措置法第九十条の十二の改正規定（同条第一項第四号イ（３）中「エネルギー消費効率（以下この条」の下に「及び次条第二項」を加える部分を除く。）及び附則第九十三条第一項から第三項までの規定 平成二十九年五月一日
suppl-4291-4/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-1
the provisions in Article 12 amending Article 90-12 of the Act on Special Measures Concerning Taxation (excluding the part adding "and paragraph (2) of the following Article" after "energy consumption efficiency (hereinafter in this Article" in paragraph (1), item (iv), (a), 3. of that Article), and the provisions of Article 93, paragraphs (1) through (3) of the Supplementary Provisions: May 1, 2017;
machine translation, not official
**二** 第十二条中租税特別措置法第七十条の二の二の改正規定及び同法第七十条の二の三第七項の改正規定並びに附則第八十八条第六項の規定 平成二十九年六月一日
suppl-4291-4/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-2
the provisions in Article 12 amending Article 70-2-2 of the Act on Special Measures Concerning Taxation and the provisions amending Article 70-2-3, paragraph (7) of that Act, and the provisions of Article 88, paragraph (6) of the Supplementary Provisions: June 1, 2017;
machine translation, not official
**三** 次に掲げる規定 平成二十九年十月一日
suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-3
the following provisions: October 1, 2017;
machine translation, not official
**イからトまで** 略
suppl-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**チ** 第十二条中租税特別措置法第二条第二項の改正規定、同法第九条の八の改正規定、同法第九条の九第一項の改正規定、同法第二十四条の三第一項の改正規定、同法第三十七条第一項の改正規定（「第二条第十二号の六」を「第二条第十二号の五の二」に改める部分に限る。）、同法第三十七条の十二の二第二項第五号の改正規定、同法第三十七条の十四の改正規定、同法第三十七条の十四の二の改正規定、同法第三十七条の十四の三第五項第六号の改正規定、同項第五号の改正規定、同条第三項の改正規定、同法第三十七条の十四の四第三項の改正規定（「前条第五項第五号」を「前条第六項第七号」に改める部分及び「同項第六号」を「同項第八号」に改める部分を除く。）、同条第四項第二号の改正規定、同法第五十二条の三第六項の改正規定、同法第六十一条の三第一項の改正規定、同法第六十四条の二第十一項の改正規定、同法第六十五条の七第十六項第一号ロの改正規定、同項第二号の改正規定（「第二条第十二号の六」を「第二条第十二号の五の二」に改める部分に限る。）、同法第六十五条の八第十一項の改正規定、同法第六十五条の十二第十二項の改正規定、同法第六十八条の二の改正規定、同法第六十八条の二の三の改正規定、同法第六十八条の三第三項の改正規定（「適格株式交換」を「法人税法第二条第十二号の十七に規定する適格株式交換等」に改める部分に限る。）、同法第六十八条の四十一第六項の改正規定、同法第六十八条の六十五第一項の改正規定、同法第六十八条の七十一第十二項の改正規定、同法第六十八条の七十八第十六項第一号ロの改正規定、同項第二号の改正規定（「第二条第十二号の六」を「第二条第十二号の五の二」に改める部分に限る。）、同法第六十八条の七十九第十二項の改正規定、同法第六十八条の八十三第十三項の改正規定、同法第六十八条の百九の二第三項の改正規定（「、法人税法」を「、同法」に、「第六十一条の二第八項」を「第六十一条の二第九項」に改める部分を除く。）、同法第八十五条第一項の改正規定（「第八十七条の七」を「第八十七条の五」に改める部分に限る。）、同法第八十六条の三の改正規定、同法第八十七条の三及び第八十七条の四を削る改正規定、同法第八十七条の五第一項の改正規定（「、平成二十九年三月三十一日までに」を削る部分を除く。）、同条を同法第八十七条の三とする改正規定、同法第八十七条の六第一項の改正規定、同条を同法第八十七条の四とする改正規定並びに同法第八十七条の七を同法第八十七条の五とし、同条の次に二条を加える改正規定並びに附則第六十九条第三項、第十二項及び第十四項、第八十四条第三項、第十二項及び第十四項、第九十二条第一項及び第二項、第百三十八条並びに第百三十九条の規定
suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-3/sub-2
the provisions in Article 12 amending Article 2, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 9-8 of that Act, the provisions amending Article 9-9, paragraph (1) of that Act, the provisions amending Article 24-3, paragraph (1) of that Act, the provisions amending Article 37, paragraph (1) of that Act (limited to the part replacing "Article 2, item (xii)-6" with "Article 2, item (xii)-5-2"), the provisions amending Article 37-12-2, paragraph (2), item (v) of that Act, the provisions amending Article 37-14 of that Act, the provisions amending Article 37-14-2 of that Act, the provisions amending Article 37-14-3, paragraph (5), item (vi) of that Act, the provisions amending item (v) of that paragraph, the provisions amending paragraph (3) of that Article, the provisions amending Article 37-14-4, paragraph (3) of that Act (excluding the part replacing "paragraph (5), item (v) of the preceding Article" with "paragraph (6), item (vii) of the preceding Article" and the part replacing "item (vi) of that paragraph" with "item (viii) of that paragraph"), the provisions amending paragraph (4), item (ii) of that Article, the provisions amending Article 52-3, paragraph (6) of that Act, the provisions amending Article 61-3, paragraph (1) of that Act, the provisions amending Article 64-2, paragraph (11) of that Act, the provisions amending Article 65-7, paragraph (16), item (i), (b) of that Act, the provisions amending item (ii) of that paragraph (limited to the part replacing "Article 2, item (xii)-6" with "Article 2, item (xii)-5-2"), the provisions amending Article 65-8, paragraph (11) of that Act, the provisions amending Article 65-12, paragraph (12) of that Act, the provisions amending Article 68-2 of that Act, the provisions amending Article 68-2-3 of that Act, the provisions amending Article 68-3, paragraph (3) of that Act (limited to the part replacing "qualified share exchange" with "qualified share exchange, etc. prescribed in Article 2, item (xii)-17 of the Corporation Tax Act"), the provisions amending Article 68-41, paragraph (6) of that Act, the provisions amending Article 68-65, paragraph (1) of that Act, the provisions amending Article 68-71, paragraph (12) of that Act, the provisions amending Article 68-78, paragraph (16), item (i), (b) of that Act, the provisions amending item (ii) of that paragraph (limited to the part replacing "Article 2, item (xii)-6" with "Article 2, item (xii)-5-2"), the provisions amending Article 68-79, paragraph (12) of that Act, the provisions amending Article 68-83, paragraph (13) of that Act, the provisions amending Article 68-109-2, paragraph (3) of that Act (excluding the part replacing ", the Corporation Tax Act" with ", that Act" and "Article 61-2, paragraph (8)" with "Article 61-2, paragraph (9)"), the provisions amending Article 85, paragraph (1) of that Act (limited to the part replacing "Article 87-7" with "Article 87-5"), the provisions amending Article 86-3 of that Act, the provisions deleting Articles 87-3 and 87-4 of that Act, the provisions amending Article 87-5, paragraph (1) of that Act (excluding the part deleting ", by March 31, 2017"), the provisions renumbering that Article as Article 87-3 of that Act, the provisions amending Article 87-6, paragraph (1) of that Act, the provisions renumbering that Article as Article 87-4 of that Act, and the provisions renumbering Article 87-7 of that Act as Article 87-5 of that Act and adding two Articles after that Article, as well as the provisions of Article 69, paragraphs (3), (12) and (14), Article 84, paragraphs (3), (12) and (14), Article 92, paragraphs (1) and (2), Article 138 and Article 139 of the Supplementary Provisions.
machine translation, not official
**四** 次に掲げる規定 平成三十年一月一日
suppl-4291-4/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-4
the following provisions: January 1, 2018;
machine translation, not official
**イからニまで** 略
suppl-4291-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-4/sub-1
Omitted
machine translation, not official
**ホ** 第十二条中租税特別措置法第四十一条の十七の二の改正規定及び附則第五十八条の規定
suppl-4291-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-4/sub-2
the provisions in Article 12 amending Article 41-17-2 of the Act on Special Measures Concerning Taxation, and the provisions of Article 58 of the Supplementary Provisions.
machine translation, not official
**五** 次に掲げる規定 平成三十年四月一日
suppl-4291-4/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-5
the following provisions: April 1, 2018;
machine translation, not official
**イからトまで** 略
suppl-4291-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**チ** 第十二条中租税特別措置法の目次の改正規定（「特定外国子会社等」を「外国関係会社」に、「特定外国法人」を「外国関係法人」に改める部分に限る。）、同法第二章第四節の三の節名及び同節第一款の款名の改正規定、同法第四十条の四の改正規定、同法第四十条の五の改正規定、同節第二款の款名の改正規定、同法第四十条の七の改正規定、同法第四十条の八の改正規定、同法第四十一条の十四第一項第一号の改正規定、同法第四十二条の二第二項第二号の改正規定、同法第六十六条の五の二第八項の改正規定、同法第六十六条の五の三第二項の改正規定、同法第三章第七節の四の節名及び同節第一款の款名の改正規定、同法第六十六条の六の改正規定、同法第六十六条の七の改正規定、同法第六十六条の八の改正規定、同節第二款の款名の改正規定、同法第六十六条の九の二の改正規定、同法第六十六条の九の三の改正規定、同法第六十六条の九の四の改正規定、同法第六十七条の十四第三項の改正規定、同法第六十七条の十五第三項の改正規定、同法第六十八条の三の二第三項の改正規定、同法第六十八条の三の三第三項の改正規定、同法第六十八条の八十九の二第八項の改正規定、同法第六十八条の八十九の三第二項の改正規定、同章第二十四節の節名及び同節第一款の款名の改正規定、同法第六十八条の九十の改正規定、同法第六十八条の九十一の改正規定、同法第六十八条の九十二の改正規定（同条第十六項中「損金算入」を「限る。」に改める部分を除く。）、同節第二款の款名の改正規定、同法第六十八条の九十三の二の改正規定、同法第六十八条の九十三の三の改正規定、同法第六十八条の九十三の四の改正規定（同条第十三項中「損金算入」を「限る。」に改める部分を除く。）、同法第八十七条の八第四項の改正規定（「（昭和三十二年法律第二十六号）」を削る部分を除く。）、同条第五項の改正規定（「、同法」を「、酒税法」に改める部分を除く。）、同法第八十九条の改正規定、同法第八十九条の二の改正規定、同法第八十九条の三の改正規定、同法第八十九条の四の改正規定、同法第九十条の改正規定、同法第九十条の二の改正規定、同法第九十条の三の三の改正規定（同条第一項に係る部分を除く。）、同法第九十条の三の四第四項の改正規定（「特定用途石油製品」を「特定用途石油製品等」に改める部分を除く。）、同法第九十条の四の改正規定（同条第一項に係る部分を除く。）、同法第九十条の四の二の改正規定、同法第九十条の四の三の改正規定、同法第九十条の五の改正規定、同法第九十条の六の改正規定（同条第一項に係る部分を除く。）、同法第九十条の六の二第六項の改正規定並びに同法第九十条の六の三の改正規定（同条第一項に係る部分を除く。）並びに附則第五十四条、第七十条及び第八十五条の規定
suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-5/sub-2
the provisions in Article 12 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "specified foreign subsidiaries, etc." with "foreign affiliated companies" and "specified foreign corporations" with "foreign affiliated corporations"), the provisions amending the title of Chapter II, Section 4-3 of that Act and the title of Subsection 1 of that Section, the provisions amending Article 40-4 of that Act, the provisions amending Article 40-5 of that Act, the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 40-7 of that Act, the provisions amending Article 40-8 of that Act, the provisions amending Article 41-14, paragraph (1), item (i) of that Act, the provisions amending Article 42-2, paragraph (2), item (ii) of that Act, the provisions amending Article 66-5-2, paragraph (8) of that Act, the provisions amending Article 66-5-3, paragraph (2) of that Act, the provisions amending the title of Chapter III, Section 7-4 of that Act and the title of Subsection 1 of that Section, the provisions amending Article 66-6 of that Act, the provisions amending Article 66-7 of that Act, the provisions amending Article 66-8 of that Act, the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 66-9-2 of that Act, the provisions amending Article 66-9-3 of that Act, the provisions amending Article 66-9-4 of that Act, the provisions amending Article 67-14, paragraph (3) of that Act, the provisions amending Article 67-15, paragraph (3) of that Act, the provisions amending Article 68-3-2, paragraph (3) of that Act, the provisions amending Article 68-3-3, paragraph (3) of that Act, the provisions amending Article 68-89-2, paragraph (8) of that Act, the provisions amending Article 68-89-3, paragraph (2) of that Act, the provisions amending the title of Section 24 of that Chapter and the title of Subsection 1 of that Section, the provisions amending Article 68-90 of that Act, the provisions amending Article 68-91 of that Act, the provisions amending Article 68-92 of that Act (excluding the part replacing "inclusion in deductible expenses" with "limited to" in paragraph (16) of that Article), the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 68-93-2 of that Act, the provisions amending Article 68-93-3 of that Act, the provisions amending Article 68-93-4 of that Act (excluding the part replacing "inclusion in deductible expenses" with "limited to" in paragraph (13) of that Article), the provisions amending Article 87-8, paragraph (4) of that Act (excluding the part deleting "(Act No. 26 of 1957)"), the provisions amending paragraph (5) of that Article (excluding the part replacing ", that Act" with ", the Liquor Tax Act"), the provisions amending Article 89 of that Act, the provisions amending Article 89-2 of that Act, the provisions amending Article 89-3 of that Act, the provisions amending Article 89-4 of that Act, the provisions amending Article 90 of that Act, the provisions amending Article 90-2 of that Act, the provisions amending Article 90-3-3 of that Act (excluding the part concerning paragraph (1) of that Article), the provisions amending Article 90-3-4, paragraph (4) of that Act (excluding the part replacing "specified-use petroleum products" with "specified-use petroleum products, etc."), the provisions amending Article 90-4 of that Act (excluding the part concerning paragraph (1) of that Article), the provisions amending Article 90-4-2 of that Act, the provisions amending Article 90-4-3 of that Act, the provisions amending Article 90-5 of that Act, the provisions amending Article 90-6 of that Act (excluding the part concerning paragraph (1) of that Article), the provisions amending Article 90-6-2, paragraph (6) of that Act and the provisions amending Article 90-6-3 of that Act (excluding the part concerning paragraph (1) of that Article), and the provisions of Articles 54, 70 and 85 of the Supplementary Provisions.
machine translation, not official
**六** 第十二条中租税特別措置法第四十二条の四第六項第八号を同項第五号とし、同号の次に四号を加える改正規定（第六号の二に係る部分に限る。）、同条第二項の改正規定（「中小企業者又は」を「中小企業者（適用除外事業者に該当するものを除く。）又は」に改める部分に限る。）、同法第四十三条第一項の表の第一号の上欄の改正規定（「中小企業者」の下に「（適用除外事業者に該当するものを除く。）」を加える部分に限る。）、同法第五十七条の九第一項の改正規定、同条第二項の改正規定、同法第六十八条の九第六項第七号を同項第四号とし、同号の次に四号を加える改正規定（第五号の二に係る部分に限る。）、同法第六十八条の五十九第一項の改正規定及び同条第二項の改正規定並びに附則第六十二条第一項及び第七十五条第三項の規定 平成三十一年四月一日
suppl-4291-4/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-6
the provisions in Article 12 renumbering Article 42-4, paragraph (6), item (viii) of the Act on Special Measures Concerning Taxation as item (v) of that paragraph and adding four items after that item (limited to the part concerning item (vi)-2), the provisions amending paragraph (2) of that Article (limited to the part replacing "small and medium sized enterprise or" with "small and medium sized enterprise (excluding one that falls under an excluded business operator) or"), the provisions amending the left-hand column of item (i) of the table in Article 43, paragraph (1) of that Act (limited to the part adding "(excluding one that falls under an excluded business operator)" after "small and medium sized enterprise"), the provisions amending Article 57-9, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article, the provisions renumbering Article 68-9, paragraph (6), item (vii) of that Act as item (iv) of that paragraph and adding four items after that item (limited to the part concerning item (v)-2), the provisions amending Article 68-59, paragraph (1) of that Act and the provisions amending paragraph (2) of that Article, and the provisions of Article 62, paragraph (1) and Article 75, paragraph (3) of the Supplementary Provisions: April 1, 2019;
machine translation, not official
**七** 略
suppl-4291-4/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-7
Omitted
machine translation, not official
**八** 次に掲げる規定 令和二年十月一日
suppl-4291-4/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-8
the following provisions: October 1, 2020;
machine translation, not official
**イ** 略
suppl-4291-4/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-8/sub-1
Omitted
machine translation, not official
**ロ** 第十二条中租税特別措置法第八十七条の二の改正規定及び附則第九十一条の規定
suppl-4291-4/art-1/par-1/item-8/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-8/sub-2
the provisions in Article 12 amending Article 87-2 of the Act on Special Measures Concerning Taxation and the provisions of Article 91 of the Supplementary Provisions.
machine translation, not official
**九** 略
suppl-4291-4/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-9
Omitted
machine translation, not official
**十** 次に掲げる規定 企業立地の促進等による地域における産業集積の形成及び活性化に関する法律の一部を改正する法律（平成二十九年法律第四十七号）の施行の日
suppl-4291-4/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-10
the following provisions: the date on which the Act Partially Amending the Act on the Formation and Vitalization of Industrial Clusters in Regions through the Promotion of Business Location, etc. (Act No. 47 of 2017) comes into effect;
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**イ** 第十二条中租税特別措置法第十条の四第七項の改正規定、同条を同法第十条の四の二とする改正規定、同法第十条の三の次に一条を加える改正規定、同法第十条の六第一項第六号の次に一号を加える改正規定、同項第七号の改正規定、同法第十九条第一号の改正規定（「第十条の四」を「第十条の四の二」に改める部分に限る。）、同法第四十二条の四第六項第二号イの改正規定（「第四十二条の十一の二第二項」の下に「、第四十二条の十一の三第二項」を加える部分に限る。）、同法第四十二条の十一の二第六項の改正規定（「第四十二条の十一の二第二項」を「第四十二条の十一の三第二項」に改める部分に限る。）、同条を同法第四十二条の十一の三とする改正規定、同法第四十二条の十一の次に一条を加える改正規定、同法第四十二条の十三第一項第九号の次に一号を加える改正規定、同項第十号の改正規定、同法第五十二条の二第一項の改正規定（「第四十二条の十一の二第一項」の下に「、第四十二条の十一の三第一項」を加える部分に限る。）、同法第五十三条第一項第二号の改正規定（「第四十二条の十一の二」を「第四十二条の十一の三」に改める部分に限る。）、同法第六十八条の九第六項第二号イの改正規定（「第六十八条の十四の二第二項」の下に「、第六十八条の十四の三第二項」を加える部分に限る。）、同法第六十八条の十四の二の次に一条を加える改正規定、同法第六十八条の十五の七第一項第九号の次に一号を加える改正規定及び同法第六十八条の四十第一項の改正規定（「第六十八条の十四の二第一項」の下に「、第六十八条の十四の三第一項」を加える部分に限る。）
suppl-4291-4/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-10/sub-1
the provisions in Article 12 amending Article 10-4, paragraph (7) of the Act on Special Measures Concerning Taxation, the provisions renumbering that Article as Article 10-4-2 of that Act, the provisions adding one Article after Article 10-3 of that Act, the provisions adding one item after Article 10-6, paragraph (1), item (vi) of that Act, the provisions amending item (vii) of that paragraph, the provisions amending Article 19, item (i) of that Act (limited to the part replacing "Article 10-4" with "Article 10-4-2"), the provisions amending Article 42-4, paragraph (6), item (ii), (a) of that Act (limited to the part adding ", Article 42-11-3, paragraph (2)" after "Article 42-11-2, paragraph (2)"), the provisions amending Article 42-11-2, paragraph (6) of that Act (limited to the part replacing "Article 42-11-2, paragraph (2)" with "Article 42-11-3, paragraph (2)"), the provisions renumbering that Article as Article 42-11-3 of that Act, the provisions adding one Article after Article 42-11 of that Act, the provisions adding one item after Article 42-13, paragraph (1), item (ix) of that Act, the provisions amending item (x) of that paragraph, the provisions amending Article 52-2, paragraph (1) of that Act (limited to the part adding ", Article 42-11-3, paragraph (1)" after "Article 42-11-2, paragraph (1)"), the provisions amending Article 53, paragraph (1), item (ii) of that Act (limited to the part replacing "Article 42-11-2" with "Article 42-11-3"), the provisions amending Article 68-9, paragraph (6), item (ii), (a) of that Act (limited to the part adding ", Article 68-14-3, paragraph (2)" after "Article 68-14-2, paragraph (2)"), the provisions adding one Article after Article 68-14-2 of that Act, the provisions adding one item after Article 68-15-7, paragraph (1), item (ix) of that Act and the provisions amending Article 68-40, paragraph (1) of that Act (limited to the part adding ", Article 68-14-3, paragraph (1)" after "Article 68-14-2, paragraph (1)").
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**十一** 第十二条中租税特別措置法第十三条の二の次に一条を加える改正規定、同法第四十七条（見出しを含む。）の改正規定、同法第六十六条の十三の改正規定（同条第一項ただし書に係る部分を除く。）、同法第六十八条の三十四（見出しを含む。）の改正規定、同法第六十八条の九十八の改正規定（同条第一項ただし書に係る部分を除く。）及び同法第八十条の改正規定並びに附則第六十七条第六項及び第七項並びに第八十二条第七項及び第八項の規定 農業競争力強化支援法（平成二十九年法律第三十五号）の施行の日
suppl-4291-4/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-11
the provisions in Article 12 adding one Article after Article 13-2 of the Act on Special Measures Concerning Taxation, the provisions amending Article 47 of that Act (including its caption), the provisions amending Article 66-13 of that Act (excluding the part concerning the proviso to paragraph (1) of that Article), the provisions amending Article 68-34 of that Act (including its caption), the provisions amending Article 68-98 of that Act (excluding the part concerning the proviso to paragraph (1) of that Article) and the provisions amending Article 80 of that Act, and the provisions of Article 67, paragraphs (6) and (7) and Article 82, paragraphs (7) and (8) of the Supplementary Provisions: the date on which the Act on the Support for Strengthening Agricultural Competitiveness (Act No. 35 of 2017) comes into effect;
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**十二** 第十二条中租税特別措置法第三十四条の三第二項第四号の改正規定及び附則第五十一条第十二項の規定 農村地域工業等導入促進法の一部を改正する法律（平成二十九年法律第四十八号）の施行の日
suppl-4291-4/art-1/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-12
the provisions in Article 12 amending Article 34-3, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation and the provisions of Article 51, paragraph (12) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Promotion of Introduction of Industry into Agricultural Areas (Act No. 48 of 2017) comes into effect;
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**十三** 第十二条中租税特別措置法第五十七条の四の次に一条を加える改正規定、同法第六十八条の三の四第一項の改正規定（「、第五十七条の五」を「から第五十七条の五まで」に改める部分に限る。）及び同法第六十八条の五十四の次に一条を加える改正規定 原子力損害賠償・廃炉等支援機構法の一部を改正する法律（平成二十九年法律第三十号）の施行の日
suppl-4291-4/art-1/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-13
the provisions in Article 12 adding one Article after Article 57-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 68-3-4, paragraph (1) of that Act (limited to the part replacing ", Article 57-5" with "through Article 57-5") and the provisions adding one Article after Article 68-54 of that Act: the date on which the Act Partially Amending the Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 30 of 2017) comes into effect;
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**十四** 第十二条中租税特別措置法第五十九条の二第一項の改正規定（「に海上運送法」の下に「（昭和二十四年法律第百八十七号）」を加える部分を除く。）及び同法第六十八条の六十二の二第一項の改正規定 海上運送法及び船員法の一部を改正する法律（平成二十九年法律第二十一号）の施行の日
suppl-4291-4/art-1/par-1/item-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-14
the provisions in Article 12 amending Article 59-2, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part adding "(Act No. 187 of 1949)" after "to the Marine Transportation Act") and the provisions amending Article 68-62-2, paragraph (1) of that Act: the date on which the Act Partially Amending the Marine Transportation Act and the Mariners Act (Act No. 21 of 2017) comes into effect;
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**十五** 第十二条中租税特別措置法第七十条の七の五第一項の改正規定（「（以下第七十条の七の七まで」の下に「及び第七十条の七の十」を加える部分に限る。）、同条第二項の改正規定、同法第七十条の七の九の次に一条を加える改正規定及び同法第七十条の十三第一項の改正規定並びに附則第八十八条第十九項の規定 医療法等の一部を改正する法律（平成二十九年法律第五十七号）附則第一条第二号に掲げる規定の施行の日
suppl-4291-4/art-1/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-15
the provisions in Article 12 amending Article 70-7-5, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part adding "and Article 70-7-10" after "(hereinafter through Article 70-7-7"), the provisions amending paragraph (2) of that Article, the provisions adding one Article after Article 70-7-9 of that Act and the provisions amending Article 70-13, paragraph (1) of that Act, and the provisions of Article 88, paragraph (19) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 57 of 2017) come into effect;
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**十六** 第十二条中租税特別措置法第八十三条の三（見出しを含む。）の改正規定（同条第一項中「平成二十九年三月三十一日」を「平成三十一年三月三十一日」に改める部分を除く。） 不動産特定共同事業法の一部を改正する法律（平成二十九年法律第四十六号）の施行の日
suppl-4291-4/art-1/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-16
the provisions in Article 12 amending Article 83-3 of the Act on Special Measures Concerning Taxation (including its caption) (excluding the part replacing "March 31, 2017" with "March 31, 2019" in paragraph (1) of that Article): the date on which the Act Partially Amending the Act on Specified Joint Real Estate Ventures (Act No. 46 of 2017) comes into effect;
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**十七** 第十二条中租税特別措置法第九十条の三の三第一項の改正規定（「その保税地域の所在地」を「納税地」に改める部分に限る。） 関税定率法等の一部を改正する法律（平成二十八年法律第十六号）附則第一条第四号に掲げる規定の施行の日
suppl-4291-4/art-1/par-1/item-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-17
the provisions in Article 12 amending Article 90-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "the location of that bonded area" with "the place for tax payment"): the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Customs Tariff Act, etc. (Act No. 16 of 2016) come into effect.
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### 第四十三条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4291-4/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-43
**第一項** 別段の定めがあるものを除き、新租税特別措置法第二章の規定は、平成二十九年分以後の所得税について適用し、平成二十八年分以前の所得税については、なお従前の例による。
suppl-4291-4/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-43/par-1
Except as otherwise provided, the provisions of Chapter II of the New Act on Special Measures Concerning Taxation apply to income tax for 2017 and subsequent years, and the provisions then in force continue to govern income tax for 2016 and prior years.
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### 第四十四条（試験研究を行った場合の所得税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit, etc. Where Experimental Research Is Conducted
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suppl-4291-4/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-44
**第一項** 新租税特別措置法第十条（第十項を除く。）の規定は、平成三十年分以後の所得税について適用し、平成二十九年分以前の所得税については、なお従前の例による。
suppl-4291-4/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-44/par-1
The provisions of Article 10 of the New Act on Special Measures Concerning Taxation (excluding paragraph (10)) apply to income tax for 2018 and subsequent years, and the provisions then in force continue to govern income tax for 2017 and prior years.
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**第二項** 新租税特別措置法第十条第十項、第十条の二第九項及び第十項、第十条の三第八項及び第九項、第十条の四の二第六項、第十条の五第七項、第十条の五の二第八項及び第九項、第十条の五の四第四項並びに第十条の六第四項の規定は、個人が施行日以後に提出する修正申告書若しくは更正請求書に係る所得税又は施行日以後にされる国税通則法第二十四条若しくは第二十六条の規定による更正（施行日前に提出された更正請求書に係るものを除く。）に係る年分の所得税について適用し、個人が施行日前に提出した修正申告書若しくは更正請求書に係る所得税又は施行日前にされた更正（同法第二十四条又は第二十六条の規定による更正をいう。以下同じ。）に係る年分の所得税については、なお従前の例による。
suppl-4291-4/art-44/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-44/par-2
The provisions of Article 10, paragraph (10), Article 10-2, paragraphs (9) and (10), Article 10-3, paragraphs (8) and (9), Article 10-4-2, paragraph (6), Article 10-5, paragraph (7), Article 10-5-2, paragraphs (8) and (9), Article 10-5-4, paragraph (4) and Article 10-6, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to income tax pertaining to an amended return or written request for reassessment that an individual files on or after the Effective Date or income tax for the year pertaining to a reassessment under the provisions of Article 24 or 26 of the Act on General Rules for National Taxes made on or after the Effective Date (excluding one pertaining to a written request for reassessment filed before the Effective Date), and the provisions then in force continue to govern income tax pertaining to an amended return or written request for reassessment that an individual filed before the Effective Date or income tax for the year pertaining to a reassessment made before the Effective Date (meaning a reassessment under the provisions of Article 24 or 26 of that Act; the same applies hereinafter).
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### 第四十五条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired
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suppl-4291-4/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-45
**第一項** 新租税特別措置法第十条の二（第九項及び第十項を除く。）の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項第一号に掲げる減価償却資産について適用し、個人が施行日前に取得又は製作若しくは建設をした第十二条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の二第一項第一号に掲げる減価償却資産については、なお従前の例による。
suppl-4291-4/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-45/par-1
The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (9) and (10)) apply to depreciable assets listed in paragraph (1), item (i) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 10-2, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that an individual acquired, manufactured or constructed before the Effective Date.
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### 第四十六条（中小事業者が機械等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Small and Medium Sized Business Operators Acquire Machinery, etc.
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suppl-4291-4/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-46
**第一項** 新租税特別措置法第十条の三（第一項第一号に係る部分に限る。）の規定は、個人が施行日以後に取得又は製作をする同号に掲げる減価償却資産について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十条の三第一項第一号に掲げる減価償却資産については、なお従前の例による。
suppl-4291-4/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-46/par-1
The provisions of Article 10-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (i)) apply to depreciable assets listed in that item that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 10-3, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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**第二項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十条の三第三項に規定する特定生産性向上設備等については、なお従前の例による。
suppl-4291-4/art-46/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-46/par-2
The provisions then in force continue to govern specified productivity-improving equipment, etc. prescribed in Article 10-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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**第三項** 個人の平成二十九年分の所得税について前項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第十条の三第六項の規定により同年分の総所得金額に係る所得税の額から控除される金額がある場合には、新租税特別措置法第十条の三第四項、第十条の五の二第三項及び第四項並びに第十条の五の三第三項及び第四項の規定の適用については、当該控除される金額は、新租税特別措置法第十条の三第三項の規定により同年分の総所得金額に係る所得税の額から控除される金額に含まれるものとする。
suppl-4291-4/art-46/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-46/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-46/par-3
If, with regard to an individual's income tax for 2017, there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-3, paragraph (6) of the Former Act on Special Measures Concerning Taxation in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, with regard to the application of the provisions of Article 10-3, paragraph (4), Article 10-5-2, paragraphs (3) and (4) and Article 10-5-3, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation, the amount to be deducted is to be included in the amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-3, paragraph (3) of the New Act on Special Measures Concerning Taxation.
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### 第四十七条（特定の地域において雇用者の数が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where the Number of Employees Has Increased in Specified Areas
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suppl-4291-4/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-47
**第一項** 新租税特別措置法第十条の五（第七項を除く。）の規定は、平成三十年分以後の所得税について適用し、平成二十九年分以前の所得税については、なお従前の例による。
suppl-4291-4/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-47/par-1
The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation (excluding paragraph (7)) apply to income tax for 2018 and subsequent years, and the provisions then in force continue to govern income tax for 2017 and prior years.
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### 第四十八条（雇用者給与等支給額が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where the Amount of Salaries, etc. Paid to Employees Has Increased
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suppl-4291-4/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-48
**第一項** 新租税特別措置法第十条の五の四（第四項を除く。）の規定は、平成三十年分以後の所得税について適用し、平成二十九年分以前の所得税については、なお従前の例による。
suppl-4291-4/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-48/par-1
The provisions of Article 10-5-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (4)) apply to income tax for 2018 and subsequent years, and the provisions then in force continue to govern income tax for 2017 and prior years.
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### 第四十九条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4291-4/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49
**第一項** 新租税特別措置法第十一条第一項（同項の表の第三号に係る部分に限る。）の規定は、個人が施行日以後に取得又は製作をする同号の中欄に掲げる減価償却資産について適用する。
suppl-4291-4/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that an individual acquires or manufactures on or after the Effective Date.
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**第二項** 平成二十八年分の所得税につき新租税特別措置法第十一条の三第一項の規定を適用したならば当該個人の同項に規定する被災代替資産等に該当することとなる減価償却資産（新租税特別措置法第十九条各号に掲げる規定その他の政令で定める減価償却資産に関する特例を定めている規定の適用を受けるものを除く。以下この項において「特例被災代替資産等」という。）については、当該個人が平成二十九年において当該特例被災代替資産等を有する場合には、同年分の所得税において、当該特例被災代替資産等に係る新租税特別措置法第十一条の三第一項に規定する特別償却限度額に相当する金額を同条第二項において準用する新租税特別措置法第十一条第二項の必要経費に算入することができる償却費の限度額に満たない金額とみなして、新租税特別措置法第十一条の三第二項から第四項までの規定を適用する。
suppl-4291-4/art-49/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-2
With regard to depreciable assets that would fall under substitute assets for disaster-damaged assets, etc. prescribed in Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation of an individual if the provisions of that paragraph were applied to income tax for 2016 (excluding those to which the provisions listed in the items of Article 19 of the New Act on Special Measures Concerning Taxation or other provisions specifying special provisions concerning depreciable assets that are specified by Cabinet Order apply; referred to as "special disaster substitute assets, etc." in this paragraph), if that individual holds those special disaster substitute assets, etc. in 2017, the provisions of Article 11-3, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation apply to income tax for that year by deeming the amount equivalent to the special depreciation limit prescribed in Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. to be the amount by which the depreciation allowance falls short of the limit of the depreciation allowance that may be included in necessary expenses under Article 11, paragraph (2) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 11-3, paragraph (2).
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**第三項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第一項に規定するサービス付き高齢者向け賃貸住宅については、同条の規定は、なおその効力を有する。
suppl-4291-4/art-49/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-49/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-3
With regard to rental housing for the elderly with services prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article remain in force.
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**第四項** 新租税特別措置法第十四条（第二項第二号に係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する特定都市再生建築物等について適用する。
suppl-4291-4/art-49/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-49/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-4
The provisions of Article 14 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ii)) apply to specified urban renaissance buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or newly builds on or after the Effective Date.
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**第五項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条の二第二項第二号に掲げる建築物及び構築物並びに同項第三号に掲げる構築物（当該構築物と併せて設置される同号に規定する財務省令で定めるものを含む。以下この項において同じ。）については、同条（第二項第二号に掲げる建築物及び構築物並びに同項第三号に掲げる構築物に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4291-4/art-49/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-49/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-5
With regard to buildings and structures listed in Article 14-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation and structures listed in item (iii) of that paragraph (including those specified by Order of the Ministry of Finance prescribed in that item that are installed together with those structures; the same applies hereinafter in this paragraph) that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning buildings and structures listed in paragraph (2), item (ii) and structures listed in item (iii) of that paragraph) remain in force.
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### 第五十条（山林所得に係る森林計画特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Forest Plans Related to Timber Income
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suppl-4291-4/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-50
**第一項** 新租税特別措置法第三十条の二第一項の規定は、個人が施行日以後に行う同項に規定する伐採又は譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十条の二第一項に規定する伐採又は譲渡については、なお従前の例による。
suppl-4291-4/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-50/par-1
The provisions of Article 30-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to felling or transfer prescribed in that paragraph that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern felling or transfer prescribed in Article 30-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
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### 第五十一条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4291-4/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51
**第一項** 新租税特別措置法第三十一条の二（第二項第二号の二イに係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に都市計画法（昭和四十三年法律第百号）の規定に基づく決定（以下この条において「都市計画決定」という。）がされた都市計画に定められた被災市街地復興特別措置法（平成七年法律第十四号）第五条第一項の被災市街地復興推進地域（以下この条において「被災市街地復興推進地域」という。）内にある新租税特別措置法第三十一条の二第二項第二号の二の土地等（次項において「土地等」という。）の同日以後に行う譲渡について適用する。
suppl-4291-4/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-1
The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ii)-2, (a)) apply to a transfer, made on or after January 1, 2017 by an individual, of land, etc. referred to in Article 31-2, paragraph (2), item (ii)-2 of the New Act on Special Measures Concerning Taxation (referred to as "land, etc." in the following paragraph) that is located within a promotion area for reconstruction of a disaster-damaged urban district referred to in Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster (Act No. 14 of 1995) (referred to as a "promotion area for reconstruction of a disaster-damaged urban district" in this Article) that is specified in a city plan for which a decision under the provisions of the City Planning Act (Act No. 100 of 1968) (referred to as a "city planning decision" in this Article) has been made on or after that date.
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**第二項** 新租税特別措置法第三十一条の二（第二項第二号の二ロに係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に同号ロに規定する住宅被災市町村となった市町村の区域内にある土地等の同日以後に行う譲渡について適用する。
suppl-4291-4/art-51/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-2
The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ii)-2, (b)) apply to a transfer, made on or after January 1, 2017 by an individual, of land, etc. that is located within the area of a municipality that has become a housing-damaged municipality prescribed in (b) of that item on or after that date.
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**第三項** 新租税特別措置法第三十一条の二第七項の規定は、個人の同項に規定する予定期間の末日が施行日以後である同条第三項に規定する確定優良住宅地等予定地のための譲渡について適用する。
suppl-4291-4/art-51/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-3
The provisions of Article 31-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article for which the last day of the scheduled period prescribed in paragraph (7) of that Article of the individual falls on or after the Effective Date.
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**第四項** 新租税特別措置法第三十三条（第一項第三号の六に係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域において施行される同号の被災市街地復興土地区画整理事業の施行区域内にある同号の土地等の同日以後に行う譲渡について適用する。
suppl-4291-4/art-51/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-4
The provisions of Article 33 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iii)-6) apply to a transfer, made on or after January 1, 2017 by an individual, of land, etc. referred to in that item that is located within the project area of a land readjustment project for reconstruction of a disaster-damaged urban district referred to in that item that is implemented in a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
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**第五項** 新租税特別措置法第三十三条（第一項第三号の七に係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に同号に規定する住宅被災市町村となった市町村の区域において施行される同号に規定する第二種市街地再開発事業の施行区域内にある同号の土地等の同日以後に行う譲渡について適用する。
suppl-4291-4/art-51/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-5
The provisions of Article 33 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iii)-7) apply to a transfer, made on or after January 1, 2017 by an individual, of land, etc. referred to in that item that is located within the project area of a type 2 urban redevelopment project prescribed in that item that is implemented within the area of a municipality that has become a housing-damaged municipality prescribed in that item on or after that date.
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**第六項** 新租税特別措置法第三十三条（第三項第三号に係る部分に限る。）及び同号に係る新租税特別措置法第三十三条の四第一項の規定は、平成二十九年一月一日以後に同号に規定する資産が除却されることに伴い個人が取得する同号に規定する補償金について適用する。
suppl-4291-4/art-51/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-6
The provisions of Article 33 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (iii)) and the provisions of Article 33-4, paragraph (1) of the New Act on Special Measures Concerning Taxation as they pertain to that item apply to compensation prescribed in that item that an individual acquires due to the removal, on or after January 1, 2017, of the assets prescribed in that item.
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**第七項** 新租税特別措置法第三十三条第七項（新租税特別措置法第三十三条の二第五項において準用する場合を含む。以下この項において同じ。）の規定は、個人の新租税特別措置法第三十三条第七項に規定する取得指定期間の末日が施行日以後である同条第一項に規定する譲渡した資産に係る同項に規定する代替資産又は新租税特別措置法第三十三条の二第一項に規定する譲渡した資産に係る同条第二項に規定する代替資産について適用する。
suppl-4291-4/art-51/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-7
The provisions of Article 33, paragraph (7) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 33-2, paragraph (5) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) apply to substitute assets prescribed in Article 33, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to the transferred assets prescribed in that paragraph, or substitute assets prescribed in Article 33-2, paragraph (2) of the New Act on Special Measures Concerning Taxation pertaining to the transferred assets prescribed in paragraph (1) of that Article, for which the last day of the designated acquisition period prescribed in Article 33, paragraph (7) of the New Act on Special Measures Concerning Taxation of the individual falls on or after the Effective Date.
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**第八項** 新租税特別措置法第三十三条の三第八項から第十一項まで及び第三十三条の六（第一項第四号に係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域内にある新租税特別措置法第三十三条の三第八項に規定する土地等の同日以後に行う譲渡について適用する。
suppl-4291-4/art-51/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-8
The provisions of Article 33-3, paragraphs (8) through (11) and Article 33-6 (limited to the part concerning paragraph (1), item (iv)) of the New Act on Special Measures Concerning Taxation apply to a transfer, made on or after January 1, 2017 by an individual, of land, etc. prescribed in Article 33-3, paragraph (8) of the New Act on Special Measures Concerning Taxation that is located within a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
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**第九項** 新租税特別措置法第三十三条の三第十二項の規定は、個人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域内にある土地又は土地の上に存する権利の同日以後に行う譲渡について適用する。
suppl-4291-4/art-51/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-9
The provisions of Article 33-3, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to a transfer, made on or after January 1, 2017 by an individual, of land or rights existing on land that are located within a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
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**第十項** 新租税特別措置法第三十四条の二（同条第二項第二十号の被災市街地復興特別措置法の規定による買取りに係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域内にある同号の土地等の同日以後に行う譲渡について適用する。
suppl-4291-4/art-51/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-10
The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning purchases under the provisions of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster referred to in paragraph (2), item (xx) of that Article) apply to a transfer, made on or after January 1, 2017 by an individual, of land, etc. referred to in that item that is located within a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
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**第十一項** 新租税特別措置法第三十四条の二（第二項第二十一号の二及び第三項に係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域において同号の被災市街地復興土地区画整理事業が施行される場合における同号の保留地の対価の額に対応する部分の同日以後に行う譲渡について適用する。
suppl-4291-4/art-51/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-11
The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (xxi)-2 and paragraph (3)) apply to a transfer, made on or after January 1, 2017 by an individual, of the portion corresponding to the amount of the consideration for reserved land referred to in that item in the case where a land readjustment project for reconstruction of a disaster-damaged urban district referred to in that item is implemented in a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
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**第十二項** 新租税特別措置法第三十四条の三（第二項第四号に係る部分に限る。）の規定は、個人が附則第一条第十二号に定める日以後に行う新租税特別措置法第三十四条の三第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の三第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4291-4/art-51/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-12
The provisions of Article 34-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (iv)) apply to a transfer of land, etc. prescribed in Article 34-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date.
machine translation, not official
**第十三項** 新租税特別措置法第三十六条の二第二項の規定は、個人の同項の譲渡をした日の属する年の翌年十二月三十一日が施行日以後である同項に規定する買換資産について適用し、個人の旧租税特別措置法第三十六条の二第二項の譲渡をした日の属する年の翌年十二月三十一日が施行日前である同項に規定する買換資産については、なお従前の例による。
suppl-4291-4/art-51/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-13
The provisions of Article 36-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to replacement assets prescribed in that paragraph for which December 31 of the year following the year that includes the date on which the individual made the transfer referred to in that paragraph falls on or after the Effective Date, and the provisions then in force continue to govern replacement assets prescribed in Article 36-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which December 31 of the year following the year that includes the date on which the individual made the transfer referred to in that paragraph falls before the Effective Date.
machine translation, not official
**第十四項** 新租税特別措置法第三十七条から第三十七条の四まで（新租税特別措置法第三十七条第一項の表の第一号及び第八号に係る部分に限る。）の規定は、個人が施行日以後に同表の第一号又は第八号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後にこれらの号の下欄に掲げる資産の取得（建設及び製作を含む。以下この項において同じ。）をする場合における当該譲渡について適用し、個人が施行日前に旧租税特別措置法第三十七条第一項の表の第一号又は第十号の上欄に掲げる資産の譲渡をした場合及び個人が施行日以後にこれらの資産の譲渡をし、かつ、当該個人が施行日前にこれらの号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、第十八項に規定する場合を除き、なお従前の例による。
suppl-4291-4/art-51/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-14
The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (i) and (viii) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer in the case where an individual transfers, on or after the Effective Date, assets listed in the left-hand column of item (i) or item (viii) of that table and that individual acquires (including construction and manufacture; the same applies hereinafter in this paragraph), on or after the Effective Date, assets listed in the right-hand column of those items, and, except in the case prescribed in paragraph (18), the provisions then in force continue to govern those transfers in the case where an individual transferred, before the Effective Date, assets listed in the left-hand column of item (i) or item (x) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation and in the case where an individual transfers those assets on or after the Effective Date and that individual acquired, before the Effective Date, assets listed in the right-hand column of those items.
machine translation, not official
**第十五項** 個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第二号又は第七号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4291-4/art-51/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-15
The provisions then in force continue to govern a transfer of assets listed in the left-hand column of item (ii) or item (vii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
machine translation, not official
**第十六項** 個人が施行日から平成二十九年十二月三十一日までの間に譲渡をする旧租税特別措置法第三十七条第一項の表の第二号又は第七号の上欄に掲げる資産及び特定個人（平成二十八年十二月一日から平成二十九年十二月三十一日までの間に農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）第一条の規定による改正前の農業経営基盤強化促進法（昭和五十五年法律第六十五号。附則第六十九条第九項において「令和四年旧基盤強化法」という。）第十五条第一項の規定により同項に規定する同意市町村の農業委員会に対して農地中間管理事業の推進に関する法律等の一部を改正する法律（令和元年法律第十二号）第二条の規定による改正前の農業経営基盤強化促進法（附則第六十九条第九項及び第八十四条第九項において「旧基盤強化法」という。）第四条第四項第一号に規定する利用権の設定等（所有権の移転に限る。以下この項において「利用権の設定等」という。）を受けたい旨の申出又は利用権の設定等についてあっせんを受けたい旨の申出をした個人をいう。）が平成三十年一月一日から令和元年十二月三十一日までの間に譲渡をする同表の第二号又は第七号の上欄に掲げる資産については、旧租税特別措置法第三十七条から第三十七条の四まで（これらの号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第三十七条第一項中「、同年三月三十一日」とあるのは「同年三月三十一日とし、所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第五十一条第十六項に規定する特定個人の同表の第二号又は第七号の上欄に掲げる資産にあつては令和元年十二月三十一日とする。」と、同表の第七号の下欄中「農業経営基盤強化促進法第十九条の規定による公告があつた同条の」とあるのは「農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）附則第五条第二項に規定する」と、同条第三項及び第四項中「、同年三月三十一日」とあるのは「同年三月三十一日とし、所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第五十一条第十六項に規定する特定個人の同表の第二号又は第七号の上欄に掲げる資産にあつては令和元年十二月三十一日とする。」と、同条第十一項中「平成二十九年三月三十一日」とあるのは「平成二十九年十二月三十一日（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第五十一条第十六項に規定する特定個人の第一項の表の第二号又は第七号の上欄に掲げる資産にあつては、令和元年十二月三十一日）」と、旧租税特別措置法第三十七条の四中「、同年三月三十一日」とあるのは「同年三月三十一日とし、所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第五十一条第十六項に規定する特定個人の同表の第二号又は第七号の上欄に掲げる資産にあつては令和元年十二月三十一日とする。」とする。
suppl-4291-4/art-51/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-16
With regard to assets listed in the left-hand column of item (ii) or item (vii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual transfers during the period from the Effective Date to December 31, 2017, and assets listed in the left-hand column of item (ii) or item (vii) of that table that a specified individual (meaning an individual who, during the period from December 1, 2016 to December 31, 2017, made, pursuant to the provisions of Article 15, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980) prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022) (referred to as the "Agricultural Management Foundation Act Before the 2022 Amendment" in Article 69, paragraph (9) of the Supplementary Provisions), to the agricultural committee of the consenting municipality prescribed in that paragraph, a request to the effect that the individual wishes to receive the creation of use rights, etc. prescribed in Article 4, paragraph (4), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Act on the Promotion of Farmland Intermediary Management Services, etc. (Act No. 12 of 2019) (referred to as the "Former Act on Promotion of Improvement of Agricultural Management Foundation" in Article 69, paragraph (9) and Article 84, paragraph (9) of the Supplementary Provisions) (limited to the transfer of ownership; referred to as the "creation of use rights, etc." hereinafter in this paragraph) or a request to the effect that the individual wishes to receive mediation concerning the creation of use rights, etc.) transfers during the period from January 1, 2018 to December 31, 2019, the provisions of Articles 37 through 37-4 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning those items) remain in force. In this case, the phrase ", March 31 of that year" in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31 of that year, or, for assets listed in the left-hand column of item (ii) or item (vii) of that table of a specified individual prescribed in Article 51, paragraph (16) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), December 31, 2019"; the phrase "referred to in Article 19 of the Act on Promotion of Improvement of Agricultural Management Foundation for which public notice under that Article has been given" in the right-hand column of item (vii) of that table is deemed to be replaced with "prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022)"; the phrase ", March 31 of that year" in paragraphs (3) and (4) of that Article is deemed to be replaced with "March 31 of that year, or, for assets listed in the left-hand column of item (ii) or item (vii) of that table of a specified individual prescribed in Article 51, paragraph (16) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), December 31, 2019"; the phrase "March 31, 2017" in paragraph (11) of that Article is deemed to be replaced with "December 31, 2017 (or, for assets listed in the left-hand column of item (ii) or item (vii) of the table in paragraph (1) of a specified individual prescribed in Article 51, paragraph (16) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), December 31, 2019)"; and the phrase ", March 31 of that year" in Article 37-4 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31 of that year, or, for assets listed in the left-hand column of item (ii) or item (vii) of that table of a specified individual prescribed in Article 51, paragraph (16) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), December 31, 2019".
machine translation, not official
**第十七項** 前項の規定の適用がある場合における租税特別措置法第三十一条の二、第三十一条の三、第三十四条から第三十五条の二まで、第三十六条の二、第三十六条の五、第三十七条、第三十七条の四から第三十七条の六まで及び第三十七条の九の規定の適用については、同法第三十一条の二第四項中「又は第三十七条の九」とあるのは「若しくは第三十七条の九又は所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第五十一条第十六項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下「旧効力措置法」という。）第三十七条若しくは第三十七条の四」と、同法第三十一条の三第一項中「第三十七条の九」とあるのは「第三十七条の九の規定若しくは旧効力措置法第三十七条若しくは第三十七条の四」と、同法第三十四条第一項、第三十四条の二第一項及び第三十四条の三第一項中「又は第三十七条の九」とあるのは「若しくは第三十七条の九又は旧効力措置法第三十七条若しくは第三十七条の四」と、同法第三十五条第二項第一号中「第三十七条の九」とあるのは「第三十七条の九の規定若しくは旧効力措置法第三十七条若しくは第三十七条の四」と、同法第三十五条の二第一項中「又は第三十七条の八」とあるのは「若しくは第三十七条の八又は旧効力措置法第三十七条若しくは第三十七条の四」と、同法第三十六条の二第一項中「又は第三十七条の九」とあるのは「若しくは第三十七条の九又は旧効力措置法第三十七条若しくは第三十七条の四」と、同法第三十七条第一項の表の第一号の上欄中「超えるもの」とあるのは「超えるもの（旧効力措置法第三十七条第一項の表の第二号の上欄に掲げる資産にも該当するものを除く。）」と、同法第三十七条の五第一項中「若しくは第三十七条」とあるのは「若しくは第三十七条若しくは旧効力措置法第三十七条」と、同法第三十七条の六第一項第一号中「又は第三十七条の四」とあるのは「若しくは第三十七条の四又は旧効力措置法第三十七条若しくは第三十七条の四」と、「同法」とあるのは「農業振興地域の整備に関する法律」と、同項第二号中「又は第三十七条の四」とあるのは「若しくは第三十七条の四又は旧効力措置法第三十七条若しくは第三十七条の四」と、「同法」とあるのは「集落地域整備法」と、同項第三号中「又は前条」とあるのは「若しくは前条又は旧効力措置法第三十七条若しくは第三十七条の四」と、「ともに同法」とあるのは「ともに農住組合法」と、同法第三十七条の九第一項中「第三十七条」とあるのは「第三十七条並びに旧効力措置法第三十七条」と、「同法」とあるのは「所得税法」とする。
suppl-4291-4/art-51/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-17
With regard to the application of the provisions of Articles 31-2, 31-3, 34 through 35-2, 36-2, 36-5, 37, 37-4 through 37-6 and 37-9 of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "or Article 37-9" in Article 31-2, paragraph (4) of that Act is deemed to be replaced with "or Article 37-9, or Article 37 or Article 37-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 51, paragraph (16) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force")"; the phrase "Article 37-9" in Article 31-3, paragraph (1) of that Act is deemed to be replaced with "the provisions of Article 37-9 or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "or Article 37-9" in Article 34, paragraph (1), Article 34-2, paragraph (1) and Article 34-3, paragraph (1) of that Act is deemed to be replaced with "or Article 37-9, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "Article 37-9" in Article 35, paragraph (2), item (i) of that Act is deemed to be replaced with "the provisions of Article 37-9 or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "or Article 37-8" in Article 35-2, paragraph (1) of that Act is deemed to be replaced with "or Article 37-8, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "or Article 37-9" in Article 36-2, paragraph (1) of that Act is deemed to be replaced with "or Article 37-9, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "those exceeding" in the left-hand column of item (i) of the table in Article 37, paragraph (1) of that Act is deemed to be replaced with "those exceeding (excluding those that also fall under the assets listed in the left-hand column of item (ii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force)"; the phrase "or Article 37" in Article 37-5, paragraph (1) of that Act is deemed to be replaced with "or Article 37, or Article 37 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "or Article 37-4" in Article 37-6, paragraph (1), item (i) of that Act is deemed to be replaced with "or Article 37-4, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "that Act" is deemed to be replaced with "the Act on Establishment of Agricultural Promotion Regions"; the phrase "or Article 37-4" in item (ii) of that paragraph is deemed to be replaced with "or Article 37-4, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "that Act" is deemed to be replaced with "the Village Area Development Act"; the phrase "or the preceding Article" in item (iii) of that paragraph is deemed to be replaced with "or the preceding Article, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "together with that Act" is deemed to be replaced with "together with the Farming and Residence Association Act"; the phrase "Article 37" in Article 37-9, paragraph (1) of that Act is deemed to be replaced with "Article 37 and Article 37 of the Former Act on Special Measures Concerning Taxation Kept in Force"; and the phrase "that Act" is deemed to be replaced with "the Income Tax Act".
machine translation, not official
**第十八項** 個人が施行日から平成二十九年十二月三十一日までの間に譲渡をする旧租税特別措置法第三十七条第一項の表の第十号の上欄に掲げる資産のうち漁業（水産動植物の採捕又は養殖の事業をいう。）の用に供されるもの（以下この項において「特定資産」という。）及び特定個人（その有する特定資産につき同日以前に漁船法（昭和二十五年法律第百七十八号）第二十七条の規定により農林水産大臣に対して試験の依頼をした個人をいう。）が平成三十年一月一日から令和二年九月三十日までの間に譲渡をする当該特定資産については、旧租税特別措置法第三十七条から第三十七条の四まで（同表の第十号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第三十七条第一項、第三項及び第四項並びに第三十七条の四中「、同年三月三十一日」とあるのは、「同年三月三十一日とし、所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第五十一条第十八項に規定する特定個人の同項に規定する特定資産にあつては令和二年九月三十日とする。」とする。
suppl-4291-4/art-51/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-18
With regard to assets listed in the left-hand column of item (x) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are put to use for fisheries (meaning the business of catching or culturing aquatic animals or plants) (referred to as "specified assets" in this paragraph) and that an individual transfers during the period from the Effective Date to December 31, 2017, and those specified assets that a specified individual (meaning an individual who, on or before that date, requested the Minister of Agriculture, Forestry and Fisheries to conduct a test pursuant to the provisions of Article 27 of the Fishing Boat Act (Act No. 178 of 1950) for the specified assets the individual holds) transfers during the period from January 1, 2018 to September 30, 2020, the provisions of Articles 37 through 37-4 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning item (x) of that table) remain in force. In this case, the phrase ", March 31 of that year" in Article 37, paragraphs (1), (3) and (4) and Article 37-4 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31 of that year, or, for the specified assets prescribed in Article 51, paragraph (18) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) of a specified individual prescribed in that paragraph, September 30, 2020".
machine translation, not official
**第十九項** 新租税特別措置法第三十七条第八項（新租税特別措置法第三十七条の五第二項において準用する場合を含む。以下この項において同じ。）の規定は、個人の新租税特別措置法第三十七条第八項に規定する取得指定期間の末日が施行日以後である同条第一項に規定する譲渡をした資産に係る同項に規定する買換資産又は新租税特別措置法第三十七条の五第一項に規定する譲渡をした資産に係る同項に規定する買換資産について適用する。
suppl-4291-4/art-51/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-51/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-19
The provisions of Article 37, paragraph (8) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) apply to replacement assets prescribed in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to the transferred assets prescribed in that paragraph, or replacement assets prescribed in Article 37-5, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to the transferred assets prescribed in that paragraph, for which the last day of the designated acquisition period prescribed in Article 37, paragraph (8) of the New Act on Special Measures Concerning Taxation of the individual falls on or after the Effective Date.
machine translation, not official
### 第五十二条（一般株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. on General Shares, etc.
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suppl-4291-4/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-52
**第一項** 新租税特別措置法第三十七条の十第三項（第三号及び第四号に係る部分に限る。）の規定は、施行日以後に行われる同号に規定する株式分配について適用する。
suppl-4291-4/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-52/par-1
The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (iii) and (iv)) apply to share distributions prescribed in item (iv) of that paragraph that are carried out on or after the Effective Date.
machine translation, not official
### 第五十三条（合併等により外国親法人株式等の交付を受ける場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Event of Receiving Shares, etc. of a Foreign Parent Corporation Due to a Merger, etc.
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suppl-4291-4/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-53
**第一項** 新租税特別措置法第三十七条の十四の三第三項、第五項及び第八項の規定は、施行日以後に行われる同条第三項に規定する特定株式分配について適用する。
suppl-4291-4/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-53/par-1
The provisions of Article 37-14-3, paragraphs (3), (5) and (8) of the New Act on Special Measures Concerning Taxation apply to specified share distributions prescribed in paragraph (3) of that Article that are carried out on or after the Effective Date.
machine translation, not official
**第二項** 施行日から平成二十九年九月三十日までの間における新租税特別措置法第三十七条の十四の三第六項第五号の規定の適用については、同号中「同条第十二号の五の二」とあるのは、「同条第十二号の六」とする。
suppl-4291-4/art-53/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-53/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-53/par-2
With regard to the application of the provisions of Article 37-14-3, paragraph (6), item (v) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2017, the phrase "item (xii)-5-2 of that Article" in that item is deemed to be replaced with "item (xii)-6 of that Article".
machine translation, not official
### 第五十四条（居住者の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Residents
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suppl-4291-4/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-54
**第一項** 新租税特別措置法第四十条の四（第十一項を除く。）の規定は、同条第二項第一号に規定する外国関係会社の平成三十年四月一日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の同日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額並びに同条第四項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額については、なお従前の例による。
suppl-4291-4/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-54/par-1
The provisions of Article 40-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (11)) apply to the applicable amount prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, and the provisions then in force continue to govern the applicable amount prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that applicable amount, and the partially applicable amount prescribed in paragraph (4) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article.
machine translation, not official
**第二項** 新租税特別措置法第四十条の四第十一項の規定は、同項各号に掲げる外国関係会社の平成三十年四月一日以後に開始する事業年度の同項に規定する財務省令で定める書類について適用し、旧租税特別措置法第四十条の四第六項に規定する特定外国子会社等の同日前に開始した事業年度の同項に規定する財務省令で定める書類については、なお従前の例による。
suppl-4291-4/art-54/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-54/par-2
The provisions of Article 40-4, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to documents specified by Order of the Ministry of Finance prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company listed in the items of that paragraph, and the provisions then in force continue to govern documents specified by Order of the Ministry of Finance prescribed in Article 40-4, paragraph (6) of the Former Act on Special Measures Concerning Taxation for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in that paragraph.
machine translation, not official
**第三項** 新租税特別措置法第四十条の七（第十一項を除く。）の規定は、同条第一項に規定する外国関係法人の平成三十年四月一日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額について適用し、旧租税特別措置法第四十条の七第一項に規定する特定外国法人の同日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額並びに同条第四項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額については、なお従前の例による。
suppl-4291-4/art-54/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-54/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-54/par-3
The provisions of Article 40-7 of the New Act on Special Measures Concerning Taxation (excluding paragraph (11)) apply to the applicable amount prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the applicable amount prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that applicable amount, and the partially applicable amount prescribed in paragraph (4) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, for business years beginning before that date of a specified foreign corporation prescribed in paragraph (1) of that Article.
machine translation, not official
**第四項** 新租税特別措置法第四十条の七第十一項の規定は、同項各号に掲げる外国関係法人の平成三十年四月一日以後に開始する事業年度の同項に規定する財務省令で定める書類について適用し、旧租税特別措置法第四十条の七第六項に規定する特定外国法人の同日前に開始した事業年度の同項に規定する財務省令で定める書類については、なお従前の例による。
suppl-4291-4/art-54/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-54/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-54/par-4
The provisions of Article 40-7, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to documents specified by Order of the Ministry of Finance prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation listed in the items of that paragraph, and the provisions then in force continue to govern documents specified by Order of the Ministry of Finance prescribed in Article 40-7, paragraph (6) of the Former Act on Special Measures Concerning Taxation for business years beginning before that date of a specified foreign corporation prescribed in that paragraph.
machine translation, not official
### 第五十五条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc.
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suppl-4291-4/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-55
**第一項** 災害により平成二十八年十二月三十一日以前に旧租税特別措置法第四十一条第一項、第十八項又は第二十一項の家屋を居住の用に供することができなくなった個人の当該家屋を居住の用に供することができなくなった日の属する年分の所得税については、なお従前の例による。
suppl-4291-4/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-55/par-1
The provisions then in force continue to govern income tax for the year that includes the day on which an individual became unable to use as a residence the house referred to in Article 41, paragraph (1), (18) or (21) of the Former Act on Special Measures Concerning Taxation due to a disaster on or before December 31, 2016.
machine translation, not official
**第二項** 新租税特別措置法第四十一条第二十四項の規定は、災害により平成二十八年一月一日以後に同項に規定する従前家屋を居住の用に供することができなくなった個人の平成二十九年分以後の所得税について適用する。
suppl-4291-4/art-55/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-55/par-2
The provisions of Article 41, paragraph (24) of the New Act on Special Measures Concerning Taxation apply to income tax for 2017 and subsequent years of an individual who has become unable to use as a residence a former house prescribed in that paragraph due to a disaster on or after January 1, 2016.
machine translation, not official
### 第五十六条（特定の増改築等に係る住宅借入金等を有する場合の所得税額の特別控除の控除額に係る特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Deduction for the Special Income Tax Credit in the Case of Having Housing Loans, etc. Pertaining to Specified Extension, Reconstruction, etc.
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suppl-4291-4/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-56
**第一項** 災害により平成二十八年十二月三十一日以前に旧租税特別措置法第四十一条の三の二第一項、第五項又は第八項に規定する住宅の増改築等をした家屋（当該住宅の増改築等に係る部分に限る。）を居住の用に供することができなくなった個人の当該家屋を居住の用に供することができなくなった日の属する年分の所得税については、なお従前の例による。
suppl-4291-4/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-56/par-1
The provisions then in force continue to govern income tax for the year that includes the day on which an individual became unable to use as a residence, due to a disaster on or before December 31, 2016, a house on which extension, reconstruction, etc. prescribed in Article 41-3-2, paragraph (1), (5) or (8) of the Former Act on Special Measures Concerning Taxation has been carried out (limited to the part pertaining to that extension, reconstruction, etc.).
machine translation, not official
**第二項** 新租税特別措置法第四十一条の三の二（同条第二項第四号に規定する特定耐久性向上改修工事等に係る部分に限る。）の規定は、個人が同条第一項又は第五項に規定する住宅の増改築等をした家屋（当該住宅の増改築等に係る部分に限る。）を施行日以後に同条第一項又は第五項の定めるところによりその者の居住の用に供する場合について適用し、個人が旧租税特別措置法第四十一条の三の二第一項又は第五項に規定する住宅の増改築等をした家屋（当該住宅の増改築等に係る部分に限る。）を施行日前に同条第一項又は第五項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-4291-4/art-56/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-56/par-2
The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning specified durability improvement renovation work, etc. prescribed in paragraph (2), item (iv) of that Article) apply in the case where an individual uses, on or after the Effective Date, a house on which extension, reconstruction, etc. prescribed in paragraph (1) or (5) of that Article has been carried out (limited to the part pertaining to that extension, reconstruction, etc.) as the individual's residence as provided for in paragraph (1) or (5) of that Article, and the provisions then in force continue to govern the case where an individual used, before the Effective Date, a house on which extension, reconstruction, etc. prescribed in Article 41-3-2, paragraph (1) or (5) of the Former Act on Special Measures Concerning Taxation has been carried out (limited to the part pertaining to that extension, reconstruction, etc.) as the individual's residence as provided for in paragraph (1) or (5) of that Article.
machine translation, not official
### 第五十七条（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除に関する経過措置） — Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Capital Losses in the Case of Replacement, etc. of Residential Property
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suppl-4291-4/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-57
**第一項** 新租税特別措置法第四十一条の五の規定は、個人の同条第七項第一号の特定譲渡の日の属する年の翌年十二月三十一日が施行日以後である同号に規定する買換資産について適用し、個人の旧租税特別措置法第四十一条の五第七項第一号の特定譲渡の日の属する年の翌年十二月三十一日が施行日前である同号に規定する買換資産については、なお従前の例による。
suppl-4291-4/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-57/par-1
The provisions of Article 41-5 of the New Act on Special Measures Concerning Taxation apply to replacement assets prescribed in paragraph (7), item (i) of that Article for which December 31 of the year following the year that includes the date of the specified transfer referred to in that item made by the individual falls on or after the Effective Date, and the provisions then in force continue to govern replacement assets prescribed in Article 41-5, paragraph (7), item (i) of the Former Act on Special Measures Concerning Taxation for which December 31 of the year following the year that includes the date of the specified transfer referred to in that item made by the individual falls before the Effective Date.
machine translation, not official
### 第五十八条（特定一般用医薬品等購入費を支払った場合の医療費控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Medicines, etc. Is Paid
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suppl-4291-4/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-58
**第一項** 新租税特別措置法第四十一条の十七の二第三項の規定により読み替えられた新所得税法第百二十条第四項及び第五項（これらの規定を新所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）の規定は、平成三十年一月一日以後に確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合については、なお従前の例による。
suppl-4291-4/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-58/par-1
The provisions of Article 120, paragraphs (4) and (5) of the New Income Tax Act as replaced pursuant to the provisions of Article 41-17-2, paragraph (3) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the New Income Tax Act) apply in the case where a final return is filed on or after January 1, 2018, and the provisions then in force continue to govern the case where a final return was filed before that date.
machine translation, not official
**第二項** 平成三十年一月一日以後に平成二十九年から令和元年までの各年分の所得税に係る確定申告書を提出する場合には、令和三年改正法第七条の規定による改正前の租税特別措置法（以下この項において「令和三年改正前租税特別措置法」という。）第四十一条の十七第三項の規定により読み替えられた令和三年改正前所得税法第百二十条第四項（令和三年改正前所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。以下この項において同じ。）及び前項の規定にかかわらず、当該申告書に記載した令和三年改正前所得税法第七十三条第一項の規定による医療費控除を受ける金額の計算の基礎となる令和三年改正前租税特別措置法第四十一条の十七第一項に規定する特定一般用医薬品等購入費（以下この項において「特定一般用医薬品等購入費」という。）を領収した者のその領収を証する書類（その領収をした金額のうち、特定一般用医薬品等購入費に該当するものの金額が明らかにされているものに限る。以下この項において同じ。）の当該申告書への添付又は当該申告書を提出する際の提示（以下この項において「添付等」という。）をもって、同条第三項の規定により読み替えられた令和三年改正前所得税法第百二十条第四項に規定する明細書の当該申告書への添付に代えることができる。この場合において、当該添付等をしたその領収を証する書類に係る特定一般用医薬品等購入費については、令和三年改正前租税特別措置法第四十一条の十七第三項の規定により読み替えられた令和三年改正前所得税法第百二十条第五項（令和三年改正前所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）の規定は、適用しない。
suppl-4291-4/art-58/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-58/par-2
If a final return for income tax for any year from 2017 to 2019 is filed on or after January 1, 2018, notwithstanding the provisions of Article 120, paragraph (4) of the Income Tax Act Before the 2021 Amendment as replaced pursuant to the provisions of Article 41-17, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 of the 2021 Amendment Act (referred to as the "Act on Special Measures Concerning Taxation Before the 2021 Amendment" in this paragraph) (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Income Tax Act Before the 2021 Amendment; the same applies hereinafter in this paragraph) and the preceding paragraph, the attachment to that return of a document certifying the receipt issued by the person who received the cost of purchasing specified over-the-counter medicines, etc. prescribed in Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2021 Amendment (referred to as the "cost of purchasing specified over-the-counter medicines, etc." in this paragraph) that serves as the basis for the calculation of the amount of the medical expense deduction under Article 73, paragraph (1) of the Income Tax Act Before the 2021 Amendment stated in that return (limited to a document that clarifies, of the amount received, the amount falling under the cost of purchasing specified over-the-counter medicines, etc.; the same applies hereinafter in this paragraph), or the presentation of that document when filing that return (referred to as "attachment or presentation" in this paragraph), may substitute for the attachment to that return of the written statement prescribed in Article 120, paragraph (4) of the Income Tax Act Before the 2021 Amendment as replaced pursuant to the provisions of paragraph (3) of that Article. In this case, the provisions of Article 120, paragraph (5) of the Income Tax Act Before the 2021 Amendment as replaced pursuant to the provisions of Article 41-17, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2021 Amendment (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Income Tax Act Before the 2021 Amendment) do not apply to the cost of purchasing specified over-the-counter medicines, etc. pertaining to the document certifying the receipt for which that attachment or presentation has been made.
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### 第五十九条（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Specified Renovation Work Has Been Carried Out on an Existing House
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suppl-4291-4/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-59
**第一項** 新租税特別措置法第四十一条の十九の三第十五項の規定は、個人が同条第三項に規定する対象一般断熱改修工事等をして施行日以後に同項又は同条第七項若しくは第八項の定めるところにより居住の用に供する場合について適用する。
suppl-4291-4/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-59/par-1
The provisions of Article 41-19-3, paragraph (15) of the New Act on Special Measures Concerning Taxation apply in the case where an individual carries out covered general heat insulation renovation work, etc. prescribed in paragraph (3) of that Article and, on or after the Effective Date, uses the house as the individual's residence as provided for in that paragraph or paragraph (7) or (8) of that Article.
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### 第六十条（外国金融機関等の債券現先取引等に係る利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest Pertaining to Bond Transactions with Repurchase/Resale Agreements, etc. of Foreign Financial Institutions, etc.
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suppl-4291-4/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-60
**第一項** 新租税特別措置法第四十二条の二第一項の規定は、同条第六項第一号に規定する外国金融機関等が、施行日以後に開始する同条第一項に規定する振替債等に係る特定債券現先取引等につき支払を受ける同項に規定する支払を受ける利子について適用し、旧租税特別措置法第四十二条の二第四項第一号に規定する外国金融機関等が、施行日前に開始した同条第一項に規定する債券現先取引又は証券貸借取引につき支払を受ける同項に規定する特定利子については、なお従前の例による。
suppl-4291-4/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-60/par-1
The provisions of Article 42-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest to be received prescribed in that paragraph that a foreign financial institution, etc. prescribed in paragraph (6), item (i) of that Article receives with respect to a specified bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. prescribed in paragraph (1) of that Article that begins on or after the Effective Date, and the provisions then in force continue to govern specified interest prescribed in Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a foreign financial institution, etc. prescribed in paragraph (4), item (i) of that Article receives with respect to a bond transaction with a repurchase/resale agreement or a securities lending transaction prescribed in paragraph (1) of that Article that began before the Effective Date.
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**第二項** 施行日前に提出された旧租税特別措置法第四十二条の二第五項に規定する非課税適用申告書（当該非課税適用申告書又は当該非課税適用申告書につき提出された同条第八項に規定する申告書（以下この項において「異動申告書」という。）の提出後に同条第八項に規定する変更をした場合において、その変更をした日以後施行日前までに異動申告書の提出がされていないときにおける当該非課税適用申告書を除く。）は、施行日において提出された新租税特別措置法第四十二条の二第七項に規定する非課税適用申告書とみなす。
suppl-4291-4/art-60/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-60/par-2
A written application for tax exemption prescribed in Article 42-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date (excluding a written application for tax exemption in the case where, after the submission of that written application for tax exemption or of a return prescribed in paragraph (8) of that Article submitted with regard to that written application for tax exemption (referred to as a "return of change" in this paragraph), a change prescribed in paragraph (8) of that Article was made and no return of change has been submitted during the period from the date of that change to the day before the Effective Date) is deemed to be a written application for tax exemption prescribed in Article 42-2, paragraph (7) of the New Act on Special Measures Concerning Taxation submitted on the Effective Date.
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### 第六十一条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4291-4/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-61
**第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-61/par-1
Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after the Effective Date and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.
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### 第六十二条（試験研究を行った場合の法人税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit, etc. Where Experimental Research Is Conducted
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suppl-4291-4/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-62
**第一項** 新租税特別措置法第四十二条の四第八項第六号の二の規定は、法人の平成三十一年四月一日以後に開始する事業年度分の法人税について適用する。
suppl-4291-4/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-62/par-1
The provisions of Article 42-4, paragraph (8), item (vi)-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2019.
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**第二項** 新租税特別措置法第四十二条の四第十項、第四十二条の五第九項及び第十項、第四十二条の六第八項及び第九項、第四十二条の九第五項及び第六項、第四十二条の十第六項、第四十二条の十一第六項、第四十二条の十一の三第五項、第四十二条の十二第八項、第四十二条の十二の二第二項、第四十二条の十二の三第八項及び第九項、第四十二条の十二の五第四項並びに第四十二条の十三第五項の規定は、法人が施行日以後に提出する修正申告書若しくは更正請求書に係る法人税又は施行日以後にされる更正（施行日前に提出された更正請求書に係るものを除く。）に係る事業年度分の法人税について適用し、法人が施行日前に提出した修正申告書若しくは更正請求書に係る法人税又は施行日前にされた更正に係る事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-62/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-62/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-62/par-2
The provisions of Article 42-4, paragraph (10), Article 42-5, paragraphs (9) and (10), Article 42-6, paragraphs (8) and (9), Article 42-9, paragraphs (5) and (6), Article 42-10, paragraph (6), Article 42-11, paragraph (6), Article 42-11-3, paragraph (5), Article 42-12, paragraph (8), Article 42-12-2, paragraph (2), Article 42-12-3, paragraphs (8) and (9), Article 42-12-5, paragraph (4) and Article 42-13, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to an amended return or written request for reassessment that a corporation files on or after the Effective Date or corporation tax for the business year pertaining to a reassessment made on or after the Effective Date (excluding one pertaining to a written request for reassessment filed before the Effective Date), and the provisions then in force continue to govern corporation tax pertaining to an amended return or written request for reassessment that a corporation filed before the Effective Date or corporation tax for the business year pertaining to a reassessment made before the Effective Date.
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### 第六十三条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired
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suppl-4291-4/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-63
**第一項** 新租税特別措置法第四十二条の五（第九項及び第十項を除く。）の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項第一号に掲げる減価償却資産について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項第一号に掲げる減価償却資産については、なお従前の例による。
suppl-4291-4/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-63/par-1
The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (9) and (10)) apply to depreciable assets listed in paragraph (1), item (i) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 42-5, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第六十四条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Small and Medium Sized Enterprises, etc. Acquire Machinery, etc.
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suppl-4291-4/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64
**第一項** 新租税特別措置法第四十二条の六（第一項第一号に係る部分に限る。）の規定は、法人が施行日以後に取得又は製作をする同号に掲げる減価償却資産について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十二条の六第一項第一号に掲げる減価償却資産については、なお従前の例による。
suppl-4291-4/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64/par-1
The provisions of Article 42-6 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (i)) apply to depreciable assets listed in that item that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 42-6, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第二項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十二条の六第二項に規定する特定生産性向上設備等については、なお従前の例による。
suppl-4291-4/art-64/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64/par-2
The provisions then in force continue to govern specified productivity-improving equipment, etc. prescribed in Article 42-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第三項** 法人の施行日以後に終了する事業年度において前項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第四十二条の六第四項の規定により同項に規定する調整前法人税額から控除される金額がある場合には、新租税特別措置法第四十二条の六第三項、第四十二条の十二の三第二項及び第三項並びに第四十二条の十二の四第二項及び第三項の規定の適用については、当該控除される金額は、新租税特別措置法第四十二条の六第二項の規定により同項に規定する調整前法人税額から控除される金額に含まれるものとする。
suppl-4291-4/art-64/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64/par-3
If, in a business year of a corporation ending on or after the Effective Date, there is an amount to be deducted from the corporation tax before adjustment prescribed in Article 42-6, paragraph (4) of the Former Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, with regard to the application of the provisions of Article 42-6, paragraph (3), Article 42-12-3, paragraphs (2) and (3) and Article 42-12-4, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation, the amount to be deducted is to be included in the amount to be deducted from the corporation tax before adjustment prescribed in Article 42-6, paragraph (2) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph.
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**第四項** 新租税特別措置法第四十二条の六第三項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-64/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64/par-4
The provisions of Article 42-6, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
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### 第六十五条（地方活力向上地域において特定建物等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality
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suppl-4291-4/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-65
**第一項** 施行日から附則第一条第十号に定める日の前日までの間における第十二条の規定（同号イに掲げる改正規定を除く。）による改正後の租税特別措置法第四十二条の十一の二第六項の規定の適用については、同項中「第四十二条の十一の三第二項」とあるのは、「第四十二条の十一の二第二項」とする。
suppl-4291-4/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-65/par-1
With regard to the application, during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, of the provisions of Article 42-11-2, paragraph (6) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 (excluding the amending provisions listed in (a) of that item), the phrase "Article 42-11-3, paragraph (2)" in that paragraph is deemed to be replaced with "Article 42-11-2, paragraph (2)".
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### 第六十六条（特定中小企業者等が経営改善設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Specified Small and Medium Sized Enterprises, etc. Acquire Business Improvement Equipment
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suppl-4291-4/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-66
**第一項** 新租税特別措置法第四十二条の十二の三第二項及び第三項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-66/par-1
The provisions of Article 42-12-3, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
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### 第六十七条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4291-4/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67
**第一項** 新租税特別措置法第四十三条第一項（同項の表の第三号に係る部分に限る。）の規定は、法人が施行日以後に取得又は製作をする同号の中欄に掲げる減価償却資産について適用する。
suppl-4291-4/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a corporation acquires or manufactures on or after the Effective Date.
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**第二項** 新租税特別措置法第四十三条の三の規定は、法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4291-4/art-67/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-2
The provisions of Article 43-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date.
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**第三項** 法人の施行日前一年以内に終了した事業年度（その終了した事業年度が連結事業年度に該当する場合には、その終了した連結事業年度。次項において「一年以内事業年度等」という。）につき新租税特別措置法第四十三条の三第一項の規定（当該連結事業年度にあっては、新租税特別措置法第六十八条の十八第一項の規定）を適用したならば当該法人のこれらの規定に規定する被災代替資産等に該当することとなる減価償却資産（新租税特別措置法第五十三条第一項各号に掲げる規定その他の政令で定める減価償却資産に関する特例を定めている規定の適用を受けるものを除く。以下この項において「特例被災代替資産等」という。）については、次に定めるところによる。
suppl-4291-4/art-67/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3
With regard to depreciable assets that would fall under substitute assets for disaster-damaged assets, etc. of a corporation prescribed in the provisions of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (or, for a consolidated business year, the provisions of Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation) if those provisions were applied for a business year of that corporation that ended within one year before the Effective Date (where that business year falls under a consolidated business year, that consolidated business year; referred to as a "business year, etc. ended within one year" in the following paragraph) (excluding those to which the provisions listed in the items of Article 53, paragraph (1) of the New Act on Special Measures Concerning Taxation or other provisions specifying special provisions concerning depreciable assets that are specified by Cabinet Order apply; referred to as "special disaster substitute assets, etc." in this paragraph), the following provisions apply:
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**一** 当該法人の施行日を含む事業年度（以下この項及び次項において「経過事業年度」という。）において当該特例被災代替資産等を有する場合には、当該経過事業年度において、当該特例被災代替資産等を新租税特別措置法第五十二条の二第一項に規定する特別償却に関する規定の適用を受けたものと、当該特例被災代替資産等に係る新租税特別措置法第四十三条の三第一項に規定する特別償却限度額（新租税特別措置法第六十八条の十八第一項に規定する被災代替資産等に該当することとなるものにあっては、同項に規定する特別償却限度額。以下この項において同じ。）に相当する金額を新租税特別措置法第五十二条の二第一項に規定する特別償却不足額と、それぞれみなして、同条（第三項を除く。）の規定を適用する。
suppl-4291-4/art-67/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-1
in the case where that corporation holds those special disaster substitute assets, etc. in its business year that includes the Effective Date (referred to as the "transitional business year" in this paragraph and the following paragraph), the provisions of Article 52-2 of the New Act on Special Measures Concerning Taxation (excluding paragraph (3)) apply by deeming, in that transitional business year, those special disaster substitute assets, etc. to have been subject to the provisions on special depreciation prescribed in Article 52-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the amount equivalent to the special depreciation limit prescribed in Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. (for those that would fall under substitute assets for disaster-damaged assets, etc. prescribed in Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation, the special depreciation limit prescribed in that paragraph; the same applies hereinafter in this paragraph) to be the special depreciation shortfall prescribed in Article 52-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, respectively;
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**二** 法人が、適格合併等（施行日以前に行われた適格合併、適格分割、適格現物出資又は適格現物分配（残余財産の全部の分配に該当する適格現物分配にあっては、施行日前に残余財産が確定した当該適格現物分配に限る。）をいう。第四号及び次項において同じ。）により特例被災代替資産等の移転を受けた場合において、当該特例被災代替資産等をその経過事業年度において当該法人の事業の用（機械及び装置にあっては、貸付けの用を除く。）に供するときは、当該法人について、当該特例被災代替資産等を新租税特別措置法第五十二条の二第四項に規定する特別償却対象資産と、当該経過事業年度（その移転を受けた日を含む事業年度を除く。）を同項に規定する移転を受けた日を含む事業年度と、当該特例被災代替資産等に係る新租税特別措置法第四十三条の三第一項に規定する特別償却限度額に相当する金額を新租税特別措置法第五十二条の二第四項に規定する合併等特別償却不足額と、それぞれみなして、同条の規定を適用する。
suppl-4291-4/art-67/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-2
in the case where a corporation has received a transfer of special disaster substitute assets, etc. through a qualified merger, etc. (meaning a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution carried out on or before the Effective Date (for a qualified in-kind distribution that falls under a distribution of all residual assets, limited to such a qualified in-kind distribution for which the residual assets were determined before the Effective Date); the same applies in item (iv) and the following paragraph), when it puts those special disaster substitute assets, etc. to use for the business of that corporation (for machinery and equipment, excluding use for lease) in its transitional business year, the provisions of Article 52-2 of the New Act on Special Measures Concerning Taxation apply to that corporation by deeming those special disaster substitute assets, etc. to be assets subject to special depreciation prescribed in Article 52-2, paragraph (4) of the New Act on Special Measures Concerning Taxation, that transitional business year (excluding the business year that includes the day on which it received that transfer) to be the business year that includes the day on which it received the transfer prescribed in that paragraph, and the amount equivalent to the special depreciation limit prescribed in Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. to be the special depreciation shortfall in a merger, etc. prescribed in Article 52-2, paragraph (4) of the New Act on Special Measures Concerning Taxation, respectively;
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**三** 当該法人の経過事業年度において当該特例被災代替資産等を有する場合には、当該経過事業年度において、当該特例被災代替資産等につき第一号の規定によりみなして新租税特別措置法第五十二条の二の規定の適用を受ける場合を除き、当該経過事業年度を新租税特別措置法第五十二条の三第二項又は第十二項に規定する積立適用後年度と、当該特例被災代替資産等を同条第二項又は第十二項の特別償却対象資産と、当該特例被災代替資産等に係る新租税特別措置法第四十三条の三第一項に規定する特別償却限度額に相当する金額を新租税特別措置法第五十二条の三第二項又は第十二項に規定する満たない金額と、それぞれみなして、同条（第九項を除く。）の規定を適用する。
suppl-4291-4/art-67/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-3
in the case where that corporation holds those special disaster substitute assets, etc. in its transitional business year, the provisions of Article 52-3 of the New Act on Special Measures Concerning Taxation (excluding paragraph (9)) apply by deeming that transitional business year to be a business year after the reserve rule applied prescribed in Article 52-3, paragraph (2) or (12) of the New Act on Special Measures Concerning Taxation, those special disaster substitute assets, etc. to be assets subject to special depreciation referred to in paragraph (2) or (12) of that Article, and the amount equivalent to the special depreciation limit prescribed in Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. to be the shortfall prescribed in Article 52-3, paragraph (2) or (12) of the New Act on Special Measures Concerning Taxation, respectively, except where, in that transitional business year, the provisions of Article 52-2 of the New Act on Special Measures Concerning Taxation are applied to those special disaster substitute assets, etc. by deeming pursuant to the provisions of item (i);
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**四** 法人が、適格合併等により特例被災代替資産等の移転を受けた場合において、当該特例被災代替資産等をその経過事業年度において当該法人の事業の用（機械及び装置にあっては、貸付けの用を除く。）に供するときは、当該法人について、当該特例被災代替資産等につき第二号の規定によりみなして新租税特別措置法第五十二条の二の規定の適用を受ける場合を除き、当該特例被災代替資産等を新租税特別措置法第五十二条の三第三項に規定する特別償却対象資産と、当該経過事業年度（その移転を受けた日を含む事業年度を除く。）を同項に規定する移転を受けた日を含む事業年度と、当該特例被災代替資産等に係る新租税特別措置法第四十三条の三第一項に規定する特別償却限度額に相当する金額を新租税特別措置法第五十二条の三第三項に規定する合併等特別償却準備金積立不足額と、それぞれみなして、同条の規定を適用する。
suppl-4291-4/art-67/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-4
in the case where a corporation has received a transfer of special disaster substitute assets, etc. through a qualified merger, etc., when it puts those special disaster substitute assets, etc. to use for the business of that corporation (for machinery and equipment, excluding use for lease) in its transitional business year, the provisions of Article 52-3 of the New Act on Special Measures Concerning Taxation apply to that corporation by deeming those special disaster substitute assets, etc. to be assets subject to special depreciation prescribed in Article 52-3, paragraph (3) of the New Act on Special Measures Concerning Taxation, that transitional business year (excluding the business year that includes the day on which it received that transfer) to be the business year that includes the day on which it received the transfer prescribed in that paragraph, and the amount equivalent to the special depreciation limit prescribed in Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. to be the shortfall in the reserve for special depreciation in a merger, etc. prescribed in Article 52-3, paragraph (3) of the New Act on Special Measures Concerning Taxation, respectively, except where the provisions of Article 52-2 of the New Act on Special Measures Concerning Taxation are applied to those special disaster substitute assets, etc. by deeming pursuant to the provisions of item (ii).
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**第四項** 前項の規定は、同項第一号又は第三号にあっては、これらの号の法人の一年以内事業年度等から経過事業年度の直前の事業年度（当該事業年度が連結事業年度に該当する場合には、経過事業年度の直前の連結事業年度）までの各事業年度について連続して法人税法第二条第三十一号に規定する確定申告書の提出（当該各事業年度が連結事業年度に該当する場合には、当該法人又は当該法人に係る連結親法人による同条第三十二号に規定する連結確定申告書の提出）をしている場合（同項第一号の規定によりみなして新租税特別措置法第五十二条の二第一項の規定を適用する場合には当該経過事業年度の確定申告書等に同号に規定する特例被災代替資産等に係る償却費として損金の額に算入する金額の限度額（以下「償却限度額」という。）の計算に関する明細書の添付がある場合に、前項第三号の規定によりみなして新租税特別措置法第五十二条の三第二項の規定を適用する場合には当該経過事業年度の確定申告書等に特別償却準備金として積み立てた金額の損金算入に関する申告の記載及びその積み立てた金額の計算に関する明細書の添付がある場合に、それぞれ限るものとする。）に限り、前項第二号又は第四号にあっては、これらの号に規定する特例被災代替資産等の移転をした法人の一年以内事業年度等の開始の日からその適格合併等の日の前日（残余財産の全部の分配に該当する適格現物分配にあっては、当該適格現物分配に係る残余財産の確定の日）までの間に終了した各事業年度（当該各事業年度が連結事業年度に該当する場合には、連結事業年度）について連続して法人税法第二条第三十一号に規定する確定申告書の提出（当該各事業年度が連結事業年度に該当する場合には、当該法人又は当該法人に係る連結親法人による同条第三十二号に規定する連結確定申告書の提出）をしている場合で、かつ、同項第二号又は第四号の法人の当該適格合併等の日を含む事業年度から経過事業年度までの各事業年度（当該各事業年度が連結事業年度に該当する場合には、連結事業年度）について連続して同条第三十一号に規定する確定申告書の提出（当該各事業年度が連結事業年度に該当する場合には、当該法人又は当該法人に係る連結親法人による同条第三十二号に規定する連結確定申告書の提出）をしている場合に限り、適用する。
suppl-4291-4/art-67/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-4
The provisions of the preceding paragraph apply, for item (i) or item (iii) of that paragraph, only in the case where, for each business year from the business year, etc. ended within one year of the corporation referred to in those items up to the business year immediately preceding the transitional business year (where that business year falls under a consolidated business year, the consolidated business year immediately preceding the transitional business year), the corporation has continuously filed a final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act (where any of those business years falls under a consolidated business year, a consolidated final return prescribed in item (xxxii) of that Article filed by that corporation or the consolidated parent corporation pertaining to that corporation) (limited, where the provisions of Article 52-2, paragraph (1) of the New Act on Special Measures Concerning Taxation are applied by deeming pursuant to the provisions of item (i) of that paragraph, to the case where a written statement concerning the calculation of the limit of the amount to be included in deductible expenses as the depreciation allowance pertaining to the special disaster substitute assets, etc. prescribed in that item (hereinafter referred to as the "depreciation limit") is attached to the tax return, etc. for that transitional business year, and, where the provisions of Article 52-3, paragraph (2) of the New Act on Special Measures Concerning Taxation are applied by deeming pursuant to the provisions of item (iii) of the preceding paragraph, to the case where the tax return, etc. for that transitional business year contains a statement of the inclusion in deductible expenses of the amount set aside as a reserve for special depreciation and has a written statement concerning the calculation of the amount so set aside attached to it, respectively), and, for item (ii) or item (iv) of the preceding paragraph, only in the case where, for each business year that ended during the period from the first day of the business year, etc. ended within one year of the corporation that transferred the special disaster substitute assets, etc. prescribed in those items up to the day preceding the day of that qualified merger, etc. (for a qualified in-kind distribution that falls under a distribution of all residual assets, the day on which the residual assets pertaining to that qualified in-kind distribution are determined) (where any of those business years falls under a consolidated business year, that consolidated business year), the corporation has continuously filed a final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act (where any of those business years falls under a consolidated business year, a consolidated final return prescribed in item (xxxii) of that Article filed by that corporation or the consolidated parent corporation pertaining to that corporation), and, for each business year from the business year that includes the day of that qualified merger, etc. of the corporation referred to in item (ii) or item (iv) of that paragraph up to the transitional business year (where any of those business years falls under a consolidated business year, that consolidated business year), the corporation has continuously filed a final return prescribed in item (xxxi) of that Article (where any of those business years falls under a consolidated business year, a consolidated final return prescribed in item (xxxii) of that Article filed by that corporation or the consolidated parent corporation pertaining to that corporation).
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**第五項** 施行日から平成三十一年三月三十一日までの間における新租税特別措置法第四十三条の三の規定の適用については、同条第二項中「中小企業者（適用除外事業者に該当するものを除く。）」とあるのは、「中小企業者」とする。
suppl-4291-4/art-67/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-5
With regard to the application of the provisions of Article 43-3 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "small and medium sized enterprise (excluding one that falls under an excluded business operator)" in paragraph (2) of that Article is deemed to be replaced with "small and medium sized enterprise".
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**第六項** 新租税特別措置法第四十七条の規定は、法人が附則第一条第十一号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第四十七条第一項に規定する事業再編促進機械等について適用する。
suppl-4291-4/art-67/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-6
The provisions of Article 47 of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for promoting business restructuring prescribed in Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires, or manufactures or constructs, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
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**第七項** 法人が平成二十九年三月三十一日以前に取得又は新築をした旧租税特別措置法第四十七条第一項に規定するサービス付き高齢者向け賃貸住宅については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十四第一項」とあるのは、「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第八十二条第八項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第六十八条の三十四第一項」とする。
suppl-4291-4/art-67/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-7
With regard to rental housing for the elderly with services prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built on or before March 31, 2017, the provisions of that Article remain in force. In this case, the phrase "Article 68-34, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 82, paragraph (8) of the Supplementary Provisions of that Act".
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**第八項** 新租税特別措置法第四十七条の二（第三項第二号に係る部分に限る。）の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する特定都市再生建築物等について適用する。
suppl-4291-4/art-67/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-8
The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (ii)) apply to specified urban renaissance buildings, etc. prescribed in paragraph (1) of that Article that a corporation acquires or newly builds on or after the Effective Date.
machine translation, not official
**第九項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条の二第三項第二号に掲げる建築物及び構築物並びに同項第三号に掲げる構築物（当該構築物と併せて設置される同号に規定する財務省令で定めるものを含む。以下この項において同じ。）については、同条（第三項第二号に掲げる建築物及び構築物並びに同項第三号に掲げる構築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十五第一項」とあるのは、「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第八十二条第十項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第六十八条の三十五第一項」とする。
suppl-4291-4/art-67/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-9
With regard to buildings and structures listed in Article 47-2, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation and structures listed in item (iii) of that paragraph (including those specified by Order of the Ministry of Finance prescribed in that item that are installed together with those structures; the same applies hereinafter in this paragraph) that a corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning buildings and structures listed in paragraph (3), item (ii) and structures listed in item (iii) of that paragraph) remain in force. In this case, the phrase "Article 68-35, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 82, paragraph (10) of the Supplementary Provisions of that Act".
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### 第六十八条（特定事業再編投資損失準備金に関する経過措置） — Transitional Measures Concerning Reserves for Losses on Investment in Specified Business Restructuring
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suppl-4291-4/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-68
**第一項** 産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号）第一条の規定による改正前の産業競争力強化法（平成二十五年法律第九十八号。附則第八十三条において「旧産業競争力強化法」という。）第二十六条第一項に規定する特定事業再編計画について同項の認定を施行日前に受けた法人の施行日以後に開始する各事業年度の所得の金額の計算については、旧租税特別措置法第五十五条の三の規定は、なおその効力を有する。この場合において、同条第一項中「に同法」とあるのは「に産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号。以下この項及び第四項第一号において「産業競争力強化法改正法」という。）第一条の規定による改正前の産業競争力強化法（以下この項及び同号において「旧産業競争力強化法」という。）」と、「（同法」とあるのは「（産業競争力強化法改正法附則第五条第二項の規定によりなお従前の例によることとされる場合における旧産業競争力強化法」と、「記載された同法」とあるのは「記載された旧産業競争力強化法」と、同条第三項中「（連結事業年度」とあるのは「（所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第二条第二項第十九号に規定する連結事業年度（以下この条において「連結事業年度」という。）」と、「第六十八条の四十三の三第一項」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第八十三条の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の四十三の三第一項」と、同条第四項中「第六十八条の四十三の三第一項」とあるのは「旧効力措置法第六十八条の四十三の三第一項」と、同項第一号中「産業競争力強化法」とあるのは「産業競争力強化法改正法附則第五条第二項の規定によりなお従前の例によることとされる場合における旧産業競争力強化法」と、同条第五項中「第六十八条の四十三の三第一項」とあるのは「旧効力措置法第六十八条の四十三の三第一項」と、同条第六項中「第六十八条の四十三の三第一項」とあるのは「旧効力措置法第六十八条の四十三の三第一項」と、「が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（」とあるのは「について、法人税法第六十四条の十第四項から第六項までの規定により同法第六十四条の九第一項の規定による承認が効力を失つた場合で、かつ、当該法人が」と、「により、当該」とあるのは「により、その効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失つた日）を含む」と、「場合を含む。）」とあるのは「場合に」と、同条第十項中「第六十八条の四十三の三第一項」とあるのは「旧効力措置法第六十八条の四十三の三第一項」とする。
suppl-4291-4/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-68/par-1
With regard to the calculation of the amount of income for each business year beginning on or after the Effective Date of a corporation that obtained, before the Effective Date, the certification referred to in Article 26, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) prior to the amendment by Article 1 of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018) (referred to as the "Former Act on Strengthening Industrial Competitiveness" in Article 83 of the Supplementary Provisions) for a specified business restructuring plan prescribed in that paragraph, the provisions of Article 55-3 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "of that Act" in paragraph (1) of that Article is deemed to be replaced with "of the Act on Strengthening Industrial Competitiveness prior to the amendment by Article 1 of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018; referred to as the "Industrial Competitiveness Act Amendment Act" in this paragraph and paragraph (4), item (i)) (referred to as the "Former Act on Strengthening Industrial Competitiveness" in this paragraph and that item)"; the phrase "(that Act" is deemed to be replaced with "(the Former Act on Strengthening Industrial Competitiveness in the case where the provisions then in force continue to govern pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Industrial Competitiveness Act Amendment Act"; the phrase "stated in that Act" is deemed to be replaced with "stated in the Former Act on Strengthening Industrial Competitiveness"; the phrase "(consolidated business year" in paragraph (3) of that Article is deemed to be replaced with "(consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as a "consolidated business year" in this Article)"; the phrase "Article 68-43-3, paragraph (1)" is deemed to be replaced with "Article 68-43-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 83 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)"; the phrase "Article 68-43-3, paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "Article 68-43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "Act on Strengthening Industrial Competitiveness" in item (i) of that paragraph is deemed to be replaced with "Former Act on Strengthening Industrial Competitiveness in the case where the provisions then in force continue to govern pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Industrial Competitiveness Act Amendment Act"; the phrase "Article 68-43-3, paragraph (1)" in paragraph (5) of that Article is deemed to be replaced with "Article 68-43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "Article 68-43-3, paragraph (1)" in paragraph (6) of that Article is deemed to be replaced with "Article 68-43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "is, in the case where that business year does not fall under a consolidated business year and the business year that includes the day preceding the first day of that business year fell under a consolidated business year, not a person who may file the tax return, etc. for that business year using a blue return (" is deemed to be replaced with "is concerned, in the case where the approval under the provisions of Article 64-9, paragraph (1) of the Corporation Tax Act has lost its effect pursuant to the provisions of Article 64-10, paragraphs (4) through (6) of that Act, and the corporation"; the phrase "by reason of which, that" is deemed to be replaced with "by reason of which, the one that includes the day preceding the day on which the approval lost its effect (or, where that preceding day is the end of a business year of the group tax sharing parent corporation pertaining to that corporation, the day on which the approval lost its effect)"; the phrase "including that case)" is deemed to be replaced with "in that case"; and the phrase "Article 68-43-3, paragraph (1)" in paragraph (10) of that Article is deemed to be replaced with "Article 68-43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force".
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### 第六十九条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
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suppl-4291-4/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69
**第一項** 新租税特別措置法第六十四条（第一項第三号の六に係る部分に限る。）の規定は、法人が平成二十九年一月一日以後に都市計画法の規定に基づく決定（第五項及び第六項において「都市計画決定」という。）がされた都市計画に定められた被災市街地復興特別措置法第五条第一項の被災市街地復興推進地域（第五項及び第六項において「被災市街地復興推進地域」という。）において施行される同号の被災市街地復興土地区画整理事業の施行区域内にある同号の土地等の同日以後に行う譲渡に係る法人税について適用する。
suppl-4291-4/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-1
The provisions of Article 64 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iii)-6) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a corporation, of land, etc. referred to in that item that is located within the project area of a land readjustment project for reconstruction of a disaster-damaged urban district referred to in that item that is implemented in a promotion area for reconstruction of a disaster-damaged urban district referred to in Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster (referred to as a "promotion area for reconstruction of a disaster-damaged urban district" in paragraphs (5) and (6)) that is specified in a city plan for which a decision under the provisions of the City Planning Act (referred to as a "city planning decision" in paragraphs (5) and (6)) has been made on or after that date.
machine translation, not official
**第二項** 新租税特別措置法第六十四条（第一項第三号の七に係る部分に限る。）の規定は、法人が平成二十九年一月一日以後に同号に規定する住宅被災市町村となった市町村の区域において施行される同号に規定する第二種市街地再開発事業の施行区域内にある同号の土地等の同日以後に行う譲渡に係る法人税について適用する。
suppl-4291-4/art-69/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-2
The provisions of Article 64 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iii)-7) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a corporation, of land, etc. referred to in that item that is located within the project area of a type 2 urban redevelopment project prescribed in that item that is implemented within the area of a municipality that has become a housing-damaged municipality prescribed in that item on or after that date.
machine translation, not official
**第三項** 新租税特別措置法第六十四条の二第十一項（新租税特別措置法第六十五条第三項において準用する場合を含む。）の規定は、平成二十九年十月一日以後に行われる十月新法人税法第二条第十二号の十六に規定する株式交換等について適用し、同日前に行われた株式交換については、なお従前の例による。
suppl-4291-4/art-69/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-3
The provisions of Article 64-2, paragraph (11) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation) apply to share exchanges, etc. prescribed in Article 2, item (xii)-16 of the October New Corporation Tax Act carried out on or after October 1, 2017, and the provisions then in force continue to govern share exchanges carried out before that date.
machine translation, not official
**第四項** 新租税特別措置法第六十四条の二第十七項（新租税特別措置法第六十五条第三項において準用する場合を含む。以下この項において同じ。）の規定は、法人の新租税特別措置法第六十四条の二第十七項に規定する指定期間の末日が施行日以後である同条第一項に規定する収用等又は新租税特別措置法第六十五条第一項に規定する換地処分等に係る新租税特別措置法第六十四条の二第七項に規定する特別勘定について適用する。
suppl-4291-4/art-69/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-4
The provisions of Article 64-2, paragraph (17) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) apply to a special account prescribed in Article 64-2, paragraph (7) of the New Act on Special Measures Concerning Taxation pertaining to an expropriation, etc. prescribed in paragraph (1) of that Article or a replotting disposition, etc. prescribed in Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the last day of the designated period prescribed in Article 64-2, paragraph (17) of the New Act on Special Measures Concerning Taxation of the corporation falls on or after the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十五条の四（同条第一項第二十号の被災市街地復興特別措置法の規定による買取りに係る部分に限る。）の規定は、法人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域内にある同号の土地等の同日以後に行う譲渡に係る法人税について適用する。
suppl-4291-4/art-69/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-5
The provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning purchases under the provisions of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster referred to in paragraph (1), item (xx) of that Article) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a corporation, of land, etc. referred to in that item that is located within a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
machine translation, not official
**第六項** 新租税特別措置法第六十五条の四（第一項第二十一号の二及び第二項に係る部分に限る。）の規定は、法人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域において同号の被災市街地復興土地区画整理事業が施行される場合における同号の保留地の対価の額に対応する部分の同日以後に行う譲渡に係る法人税について適用する。
suppl-4291-4/art-69/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-6
The provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (xxi)-2 and paragraph (2)) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a corporation, of the portion corresponding to the amount of the consideration for reserved land referred to in that item in the case where a land readjustment project for reconstruction of a disaster-damaged urban district referred to in that item is implemented in a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
machine translation, not official
**第七項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第一号及び第八号に係る部分に限る。）の規定は、法人が施行日以後に同表の第一号又は第八号の上欄に掲げる資産の譲渡をして、施行日以後にこれらの号の下欄に掲げる資産の取得（建設及び製作を含む。以下この項において同じ。）をする場合の当該資産及び当該資産に係る新租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用し、法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第一号又は第十号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をするこれらの号の下欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定並びに法人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたこれらの号の下欄に掲げる資産については、第十一項に規定する場合を除き、なお従前の例による。
suppl-4291-4/art-69/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-7
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (i) and (viii) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of item (i) or item (viii) of that table, and to the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets, in the case where a corporation transfers, on or after the Effective Date, assets listed in the left-hand column of those items and acquires (including construction and manufacture; the same applies hereinafter in this paragraph), on or after the Effective Date, assets listed in the right-hand column of those items; and, except in the case prescribed in paragraph (11), the provisions then in force continue to govern assets listed in the right-hand column of item (i) or item (x) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date or are acquired on or after the Effective Date in the case where a corporation transferred, before the Effective Date, assets listed in the left-hand column of those items, the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, and assets listed in the right-hand column of those items that were acquired before the Effective Date in the case where a corporation transfers, on or after the Effective Date, assets listed in the left-hand column of those items.
machine translation, not official
**第八項** 法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第二号又は第七号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4291-4/art-69/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-8
The provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (ii) or item (vii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a corporation before the Effective Date.
machine translation, not official
**第九項** 平成二十八年十二月一日から施行日の前日までの間に令和四年旧基盤強化法第十五条第一項の規定により同項に規定する同意市町村の農業委員会に対して旧基盤強化法第四条第四項第一号に規定する利用権の設定等（所有権の移転に限る。以下この項において「利用権の設定等」という。）を受けたい旨の申出又は利用権の設定等についてあっせんを受けたい旨の申出をした法人が施行日から平成三十一年三月三十一日までの間に譲渡をする旧租税特別措置法第六十五条の七第一項の表の第二号又は第七号の上欄に掲げる資産については、同条並びに旧租税特別措置法第六十五条の八第一項、第四項から第九項まで及び第十一項から第十九項まで並びに第六十五条の九（これらの号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第六十五条の七第一項中「平成二十九年三月三十一日」とあるのは「平成三十一年三月三十一日」と、同表の第七号の上欄中「同法第十九条の規定による公告があつた同条の」とあるのは「農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）附則第五条第二項に規定する」と、同条第四項中「連結事業年度において第六十八条の七十八第一項」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第二条第二項第十九号に規定する連結事業年度（以下この条及び次条において「連結事業年度」という。）において所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第八十四条第九項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下この条及び次条において「旧効力連結措置法」という。）第六十八条の七十八第一項」と、「、第六十八条の七十八第一項」とあるのは「、旧効力連結措置法第六十八条の七十八第一項」と、同条第十二項中「第六十八条の七十八第一項」とあるのは「旧効力連結措置法第六十八条の七十八第一項」と、旧租税特別措置法第六十五条の八第一項中「平成二十九年三月三十一日」とあるのは「平成三十一年三月三十一日」と、同条第十四項及び第十五項中「第六十八条の七十九第八項」とあるのは「旧効力連結措置法第六十八条の七十九第八項」と、「、第六十八条の七十八第一項」とあるのは「、旧効力連結措置法第六十八条の七十八第一項」と、旧租税特別措置法第六十五条の九中「平成二十九年三月三十一日」とあるのは「平成三十一年三月三十一日」とする。
suppl-4291-4/art-69/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-9
With regard to assets listed in the left-hand column of item (ii) or item (vii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are transferred during the period from the Effective Date to March 31, 2019 by a corporation that, during the period from December 1, 2016 to the day before the Effective Date, made, pursuant to the provisions of Article 15, paragraph (1) of the Agricultural Management Foundation Act Before the 2022 Amendment, to the agricultural committee of the consenting municipality prescribed in that paragraph, a request to the effect that it wishes to receive the creation of use rights, etc. prescribed in Article 4, paragraph (4), item (i) of the Former Act on Promotion of Improvement of Agricultural Management Foundation (limited to the transfer of ownership; referred to as the "creation of use rights, etc." hereinafter in this paragraph) or a request to the effect that it wishes to receive mediation concerning the creation of use rights, etc., the provisions of that Article and of Article 65-8, paragraphs (1), (4) through (9) and (11) through (19) and Article 65-9 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning those items) remain in force. In this case, the phrase "March 31, 2017" in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2019"; the phrase "referred to in that Article for which public notice under Article 19 of that Act has been given" in the left-hand column of item (vii) of that table is deemed to be replaced with "prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022)"; the phrase "in a consolidated business year, Article 68-78, paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "in a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as a "consolidated business year" in this Article and the following Article), Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 84, paragraph (9) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in this Article and the following Article)"; the phrase ", Article 68-78, paragraph (1)" is deemed to be replaced with ", Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; the phrase "Article 68-78, paragraph (1)" in paragraph (12) of that Article is deemed to be replaced with "Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; the phrase "March 31, 2017" in Article 65-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2019"; the phrase "Article 68-79, paragraph (8)" in paragraphs (14) and (15) of that Article is deemed to be replaced with "Article 68-79, paragraph (8) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; the phrase ", Article 68-78, paragraph (1)" is deemed to be replaced with ", Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; and the phrase "March 31, 2017" in Article 65-9 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2019".
machine translation, not official
**第十項** 前項の規定の適用がある場合における租税特別措置法第六十五条の三から第六十五条の五の二まで、第六十五条の七から第六十五条の十まで及び第六十六条の二の規定の適用については、同法第六十五条の三第一項中「第六十五条の九まで」とあるのは「第六十五条の九まで若しくは所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十九条第九項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下「旧効力措置法」という。）第六十五条の七から第六十五条の九まで」と、同法第六十五条の四第一項、第六十五条の五第一項及び第六十五条の五の二第一項中「第六十五条の九まで」とあるのは「第六十五条の九まで若しくは旧効力措置法第六十五条の七から第六十五条の九まで」と、同法第六十五条の七第一項の表の第一号の上欄中「超えるもの」とあるのは「超えるもの（旧効力措置法第六十五条の七第一項の表の第二号の上欄に掲げる資産にも該当するものを除く。）」と、同法第六十五条の十第一項第一号中「又は前三条」とあるのは「若しくは前三条又は旧効力措置法第六十五条の七から第六十五条の九まで」と、「同法」とあるのは「農業振興地域の整備に関する法律」と、同項第二号中「又は前三条」とあるのは「若しくは前三条又は旧効力措置法第六十五条の七から第六十五条の九まで」と、「同法」とあるのは「集落地域整備法」と、同項第三号中「又は前三条」とあるのは「若しくは前三条又は旧効力措置法第六十五条の七から第六十五条の九まで」と、「ともに同法」とあるのは「ともに農住組合法」と、同法第六十六条の二第十四項第二号ハ中「又は第六十五条の八」とあるのは「若しくは第六十五条の八又は旧効力措置法第六十五条の七若しくは第六十五条の八」とする。
suppl-4291-4/art-69/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-10
With regard to the application of the provisions of Articles 65-3 through 65-5-2, Articles 65-7 through 65-10 and Article 66-2 of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "through Article 65-9" in Article 65-3, paragraph (1) of that Act is deemed to be replaced with "through Article 65-9, or Articles 65-7 through 65-9 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 69, paragraph (9) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force")"; the phrase "through Article 65-9" in Article 65-4, paragraph (1), Article 65-5, paragraph (1) and Article 65-5-2, paragraph (1) of that Act is deemed to be replaced with "through Article 65-9, or Articles 65-7 through 65-9 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "those exceeding" in the left-hand column of item (i) of the table in Article 65-7, paragraph (1) of that Act is deemed to be replaced with "those exceeding (excluding those that also fall under the assets listed in the left-hand column of item (ii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force)"; the phrase "or the preceding three Articles" in Article 65-10, paragraph (1), item (i) of that Act is deemed to be replaced with "or the preceding three Articles, or Articles 65-7 through 65-9 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "that Act" is deemed to be replaced with "the Act on Establishment of Agricultural Promotion Regions"; the phrase "or the preceding three Articles" in item (ii) of that paragraph is deemed to be replaced with "or the preceding three Articles, or Articles 65-7 through 65-9 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "that Act" is deemed to be replaced with "the Village Area Development Act"; the phrase "or the preceding three Articles" in item (iii) of that paragraph is deemed to be replaced with "or the preceding three Articles, or Articles 65-7 through 65-9 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "together with that Act" is deemed to be replaced with "together with the Farming and Residence Association Act"; and the phrase "or Article 65-8" in Article 66-2, paragraph (14), item (ii), (c) of that Act is deemed to be replaced with "or Article 65-8, or Article 65-7 or Article 65-8 of the Former Act on Special Measures Concerning Taxation Kept in Force".
machine translation, not official
**第十一項** 第九項の規定によりなおその効力を有するものとされる旧租税特別措置法（以下この項において「旧効力措置法」という。）第六十五条の八第一項の特別勘定（所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第二条第二項第十九号に規定する連結事業年度（第十三項において「連結事業年度」という。）において設けた附則第八十四条第九項の規定によりなおその効力を有するものとされる旧租税特別措置法第六十八条の七十九第一項の特別勘定を含む。）を設けている法人が、法人税法第六十四条の十一第一項に規定する内国法人、同法第六十四条の十二第一項に規定する他の内国法人又は同法第六十四条の十三第一項に規定する通算法人（同項第一号に掲げる要件に該当するものに限る。）に該当することとなった場合において、同法第六十四条の十一第一項に規定する通算開始直前事業年度、同法第六十四条の十二第一項に規定する通算加入直前事業年度又は同法第六十四条の十三第一項に規定する通算終了直前事業年度終了の時に旧効力措置法第六十五条の八第四項第一号に規定する特別勘定の金額（政令で定める金額未満のものを除く。）を有しているときは、当該特別勘定の金額は、当該通算開始直前事業年度、当該通算加入直前事業年度又は当該通算終了直前事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4291-4/art-69/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-11
If a corporation that has set up a special account under Article 65-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that remains in force pursuant to the provisions of paragraph (9) (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph) (including a special account under Article 68-79, paragraph (1) of the Former Act on Special Measures Concerning Taxation that remains in force pursuant to the provisions of Article 84, paragraph (9) of the Supplementary Provisions, set up in a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as a "consolidated business year" in paragraph (13))) comes to fall under a domestic corporation prescribed in Article 64-11, paragraph (1) of the Corporation Tax Act, another domestic corporation prescribed in Article 64-12, paragraph (1) of that Act or a group tax sharing corporation prescribed in Article 64-13, paragraph (1) of that Act (limited to one that satisfies the requirement listed in item (i) of that paragraph), and holds, at the end of the business year immediately before the start of group tax sharing prescribed in Article 64-11, paragraph (1) of that Act, the business year immediately before joining group tax sharing prescribed in Article 64-12, paragraph (1) of that Act or the business year immediately before the end of group tax sharing prescribed in Article 64-13, paragraph (1) of that Act, an amount of special account prescribed in Article 65-8, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation Kept in Force (excluding an amount less than the amount specified by Cabinet Order), that amount of special account is included in gross profit in calculating the amount of income for that business year immediately before the start of group tax sharing, that business year immediately before joining group tax sharing or that business year immediately before the end of group tax sharing.
machine translation, not official
**第十二項** その有する旧租税特別措置法第六十五条の七第一項の表の第十号の上欄に掲げる資産のうち漁業（水産動植物の採捕又は養殖の事業をいう。）の用に供されるものにつき施行日前に漁船法第二十七条の規定により農林水産大臣に対して試験の依頼をした法人が、施行日から令和元年十二月三十一日までの間に譲渡をする当該資産については、旧租税特別措置法第六十五条の七、第六十五条の八第一項、第四項から第九項まで及び第十一項から第十九項まで並びに第六十五条の九（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第六十五条の七第一項中「平成二十九年三月三十一日」とあるのは「令和元年十二月三十一日」と、同条第四項中「連結事業年度において第六十八条の七十八第一項」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第二条第二項第十九号に規定する連結事業年度（以下この条及び次条において「連結事業年度」という。）において所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第八十四条第十一項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下この条及び次条において「旧効力連結措置法」という。）第六十八条の七十八第一項」と、「、第六十八条の七十八第一項」とあるのは「、旧効力連結措置法第六十八条の七十八第一項」と、同条第十二項中「おいて第六十八条の七十八第一項」とあるのは「おいて旧効力連結措置法第六十八条の七十八第一項」と、「又は同条第一項」とあるのは「又は旧効力連結措置法第六十八条の七十八第一項」と、旧租税特別措置法第六十五条の八第一項中「平成二十九年三月三十一日」とあるのは「令和元年十二月三十一日」と、同条第十四項及び第十五項中「第六十八条の七十九第八項」とあるのは「旧効力連結措置法第六十八条の七十九第八項」と、「又は第六十八条の七十八第一項」とあるのは「又は旧効力連結措置法第六十八条の七十八第一項」と、旧租税特別措置法第六十五条の九中「平成二十九年三月三十一日」とあるのは「令和元年十二月三十一日」とする。
suppl-4291-4/art-69/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-12
With regard to assets listed in the left-hand column of item (x) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are put to use for fisheries (meaning the business of catching or culturing aquatic animals or plants) and that are held by a corporation which, before the Effective Date, requested the Minister of Agriculture, Forestry and Fisheries to conduct a test pursuant to the provisions of Article 27 of the Fishing Boat Act for those assets, where that corporation transfers those assets during the period from the Effective Date to December 31, 2019, the provisions of Article 65-7, Article 65-8, paragraphs (1), (4) through (9) and (11) through (19) and Article 65-9 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning that item) remain in force. In this case, the phrase "March 31, 2017" in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "December 31, 2019"; the phrase "in a consolidated business year, Article 68-78, paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "in a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as a "consolidated business year" in this Article and the following Article), Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 84, paragraph (11) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in this Article and the following Article)"; the phrase ", Article 68-78, paragraph (1)" is deemed to be replaced with ", Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; the phrase "in Article 68-78, paragraph (1)" in paragraph (12) of that Article is deemed to be replaced with "in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; the phrase "or paragraph (1) of that Article" is deemed to be replaced with "or Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; the phrase "March 31, 2017" in Article 65-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "December 31, 2019"; the phrase "Article 68-79, paragraph (8)" in paragraphs (14) and (15) of that Article is deemed to be replaced with "Article 68-79, paragraph (8) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; the phrase "or Article 68-78, paragraph (1)" is deemed to be replaced with "or Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; and the phrase "March 31, 2017" in Article 65-9 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "December 31, 2019".
machine translation, not official
**第十三項** 前項の規定によりなおその効力を有するものとされる旧租税特別措置法（以下この項において「旧効力措置法」という。）第六十五条の八第一項の特別勘定（連結事業年度において設けた附則第八十四条第十一項の規定によりなおその効力を有するものとされる旧租税特別措置法第六十八条の七十九第一項の特別勘定を含む。）を設けている法人が、法人税法第六十四条の十一第一項に規定する内国法人、同法第六十四条の十二第一項に規定する他の内国法人又は同法第六十四条の十三第一項に規定する通算法人（同項第一号に掲げる要件に該当するものに限る。）に該当することとなった場合において、同法第六十四条の十一第一項に規定する通算開始直前事業年度、同法第六十四条の十二第一項に規定する通算加入直前事業年度又は同法第六十四条の十三第一項に規定する通算終了直前事業年度終了の時に旧効力措置法第六十五条の八第四項第一号に規定する特別勘定の金額（政令で定める金額未満のものを除く。）を有しているときは、当該特別勘定の金額は、当該通算開始直前事業年度、当該通算加入直前事業年度又は当該通算終了直前事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4291-4/art-69/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-13
If a corporation that has set up a special account under Article 65-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that remains in force pursuant to the provisions of the preceding paragraph (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph) (including a special account under Article 68-79, paragraph (1) of the Former Act on Special Measures Concerning Taxation that remains in force pursuant to the provisions of Article 84, paragraph (11) of the Supplementary Provisions, set up in a consolidated business year) comes to fall under a domestic corporation prescribed in Article 64-11, paragraph (1) of the Corporation Tax Act, another domestic corporation prescribed in Article 64-12, paragraph (1) of that Act or a group tax sharing corporation prescribed in Article 64-13, paragraph (1) of that Act (limited to one that satisfies the requirement listed in item (i) of that paragraph), and holds, at the end of the business year immediately before the start of group tax sharing prescribed in Article 64-11, paragraph (1) of that Act, the business year immediately before joining group tax sharing prescribed in Article 64-12, paragraph (1) of that Act or the business year immediately before the end of group tax sharing prescribed in Article 64-13, paragraph (1) of that Act, an amount of special account prescribed in Article 65-8, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation Kept in Force (excluding an amount less than the amount specified by Cabinet Order), that amount of special account is included in gross profit in calculating the amount of income for that business year immediately before the start of group tax sharing, that business year immediately before joining group tax sharing or that business year immediately before the end of group tax sharing.
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**第十四項** 新租税特別措置法第六十五条の八第十一項の規定は、平成二十九年十月一日以後に行われる十月新法人税法第二条第十二号の十六に規定する株式交換等について適用し、同日前に行われた株式交換については、なお従前の例による。
suppl-4291-4/art-69/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-14
The provisions of Article 65-8, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to share exchanges, etc. prescribed in Article 2, item (xii)-16 of the October New Corporation Tax Act carried out on or after October 1, 2017, and the provisions then in force continue to govern share exchanges carried out before that date.
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**第十五項** 新租税特別措置法第六十五条の八第十九項の規定は、法人の同項に規定する取得指定期間の末日が施行日以後である同条第一項に規定する譲渡をした資産に係る同条第七項に規定する特別勘定について適用する。
suppl-4291-4/art-69/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-15
The provisions of Article 65-8, paragraph (19) of the New Act on Special Measures Concerning Taxation apply to a special account prescribed in paragraph (7) of that Article pertaining to the transferred assets prescribed in paragraph (1) of that Article for which the last day of the designated acquisition period prescribed in paragraph (19) of that Article of the corporation falls on or after the Effective Date.
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**第十六項** 新租税特別措置法第六十五条の十二第十二項の規定は、平成二十九年十月一日以後に行われる十月新法人税法第二条第十二号の十六に規定する株式交換等について適用し、同日前に行われた株式交換については、なお従前の例による。
suppl-4291-4/art-69/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-16
The provisions of Article 65-12, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to share exchanges, etc. prescribed in Article 2, item (xii)-16 of the October New Corporation Tax Act carried out on or after October 1, 2017, and the provisions then in force continue to govern share exchanges carried out before that date.
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### 第七十条（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Domestic Corporations
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suppl-4291-4/art-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70
**第一項** 新租税特別措置法第六十六条の六（第十一項を除く。）の規定は、同条第二項第一号に規定する外国関係会社の平成三十年四月一日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等の同日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額並びに同条第四項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額については、なお従前の例による。
suppl-4291-4/art-70/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70/par-1
The provisions of Article 66-6 of the New Act on Special Measures Concerning Taxation (excluding paragraph (11)) apply to the applicable amount prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, and the provisions then in force continue to govern the applicable amount prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that applicable amount, and the partially applicable amount prescribed in paragraph (4) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article.
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**第二項** 新租税特別措置法第六十六条の六第十一項の規定は、同項各号に掲げる外国関係会社の平成三十年四月一日以後に開始する事業年度の同項に規定する財務省令で定める書類について適用し、旧租税特別措置法第六十六条の六第六項に規定する特定外国子会社等の同日前に開始した事業年度の同項に規定する財務省令で定める書類については、なお従前の例による。
suppl-4291-4/art-70/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70/par-2
The provisions of Article 66-6, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to documents specified by Order of the Ministry of Finance prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company listed in the items of that paragraph, and the provisions then in force continue to govern documents specified by Order of the Ministry of Finance prescribed in Article 66-6, paragraph (6) of the Former Act on Special Measures Concerning Taxation for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in that paragraph.
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**第三項** 新租税特別措置法第六十六条の七第一項から第三項までの規定は、同条第一項に規定する外国関係会社の平成三十年四月一日以後に開始する事業年度に係る同項に規定する課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十六条の七第一項に規定する特定外国子会社等の同日前に開始した事業年度に係る同項に規定する課税対象金額又は部分課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4291-4/art-70/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70/par-3
The provisions of Article 66-7, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 66-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the taxable amount or partially taxable amount prescribed in that paragraph for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in that paragraph.
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**第四項** 新租税特別措置法第六十六条の七第四項から第七項までの規定は、同条第四項に規定する外国関係会社の平成三十年四月一日以後に開始する事業年度に係る同項に規定する課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額に係る同項に規定する所得税等の額について適用する。
suppl-4291-4/art-70/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70/par-4
The provisions of Article 66-7, paragraphs (4) through (7) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph.
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**第五項** 新租税特別措置法第六十六条の九の二（第十一項を除く。）の規定は、同条第一項に規定する外国関係法人の平成三十年四月一日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額について適用し、旧租税特別措置法第六十六条の九の二第一項に規定する特定外国法人の同日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額並びに同条第四項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額については、なお従前の例による。
suppl-4291-4/art-70/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-70/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70/par-5
The provisions of Article 66-9-2 of the New Act on Special Measures Concerning Taxation (excluding paragraph (11)) apply to the applicable amount prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the applicable amount prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that applicable amount, and the partially applicable amount prescribed in paragraph (4) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, for business years beginning before that date of a specified foreign corporation prescribed in paragraph (1) of that Article.
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**第六項** 新租税特別措置法第六十六条の九の二第十一項の規定は、同項各号に掲げる外国関係法人の平成三十年四月一日以後に開始する事業年度の同項に規定する財務省令で定める書類について適用し、旧租税特別措置法第六十六条の九の二第六項に規定する特定外国法人の同日前に開始した事業年度の同項に規定する財務省令で定める書類については、なお従前の例による。
suppl-4291-4/art-70/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-70/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70/par-6
The provisions of Article 66-9-2, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to documents specified by Order of the Ministry of Finance prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation listed in the items of that paragraph, and the provisions then in force continue to govern documents specified by Order of the Ministry of Finance prescribed in Article 66-9-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation for business years beginning before that date of a specified foreign corporation prescribed in that paragraph.
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**第七項** 新租税特別措置法第六十六条の九の三第一項から第三項までの規定は、同条第一項に規定する外国関係法人の平成三十年四月一日以後に開始する事業年度に係る同項に規定する課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十六条の九の三第一項に規定する特定外国法人の同日前に開始した事業年度に係る同項に規定する課税対象金額又は部分課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4291-4/art-70/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-70/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70/par-7
The provisions of Article 66-9-3, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 66-9-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the taxable amount or partially taxable amount prescribed in that paragraph for business years beginning before that date of a specified foreign corporation prescribed in that paragraph.
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**第八項** 新租税特別措置法第六十六条の九の三第四項から第七項までの規定は、同条第四項に規定する外国関係法人の平成三十年四月一日以後に開始する事業年度に係る同項に規定する課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額に係る同項に規定する所得税等の額について適用する。
suppl-4291-4/art-70/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-70/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70/par-8
The provisions of Article 66-9-3, paragraphs (4) through (7) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph.
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### 第七十一条（中小企業者等以外の法人の欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses to Corporations Other Than Small and Medium Sized Enterprises, etc.
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suppl-4291-4/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-71
**第一項** 施行日から附則第一条第十一号に定める日の前日までの間における新租税特別措置法第六十六条の十三第一項の規定の適用については、同項ただし書中「、同法」とあるのは「並びに同法」と、「災害損失欠損金額（次項において「災害損失欠損金額」という。）並びに設備廃棄等欠損金額」とあるのは「災害損失欠損金額」とする。
suppl-4291-4/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-71/par-1
With regard to the application of the provisions of Article 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase ", that Act" in the proviso to that paragraph is deemed to be replaced with "and that Act", and the phrase "amount of deficit from disaster losses (referred to as the "amount of deficit from disaster losses" in the following paragraph) and loss from equipment disposal, etc." is deemed to be replaced with "amount of deficit from disaster losses".
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### 第七十二条（振替国債の償還差益等の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption, etc. of Book-Entry Government Bonds
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suppl-4291-4/art-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-72
**第一項** 新租税特別措置法第六十七条の十七第七項の規定は、同項に規定する外国金融機関等が、施行日以後に開始する同項に規定する振替債等に係る特定債券現先取引等につき支払を受ける同項に規定する貸借料等について適用し、旧租税特別措置法第六十七条の十七第七項に規定する外国金融機関等が、施行日前に開始した同項に規定する債券現先取引又は証券貸借取引につき支払を受ける同項に規定する貸借料等については、なお従前の例による。
suppl-4291-4/art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-72/par-1
The provisions of Article 67-17, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to lending fees, etc. prescribed in that paragraph that a foreign financial institution, etc. prescribed in that paragraph receives with respect to a specified bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. prescribed in that paragraph that begins on or after the Effective Date, and the provisions then in force continue to govern lending fees, etc. prescribed in Article 67-17, paragraph (7) of the Former Act on Special Measures Concerning Taxation that a foreign financial institution, etc. prescribed in that paragraph receives with respect to a bond transaction with a repurchase/resale agreement or a securities lending transaction prescribed in that paragraph that began before the Effective Date.
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### 第七十三条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Shareholders, etc. in the Event of a Specified Merger, etc.
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suppl-4291-4/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-73
**第一項** 施行日から平成二十九年九月三十日までの間における新租税特別措置法第六十八条の三第三項の規定の適用については、同項中「、同法」とあるのは、「、法人税法」とする。
suppl-4291-4/art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-73/par-1
With regard to the application of the provisions of Article 68-3, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2017, the phrase ", that Act" in that paragraph is deemed to be replaced with ", the Corporation Tax Act".
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### 第七十四条（課税所得の範囲の変更等の場合の特例に関する経過措置） — Transitional Measures Concerning Special Provisions in the Case of Change in the Scope of Taxable Income, etc.
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suppl-4291-4/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-74
**第一項** 新租税特別措置法第六十八条の三の四第一項及び第二項の規定は、施行日後に同条第一項に規定する公益法人等に該当することとなる同項に規定する特定普通法人等について適用し、施行日以前に旧租税特別措置法第六十八条の三の四第一項に規定する公益法人等に該当することとなった同項に規定する特定普通法人については、なお従前の例による。
suppl-4291-4/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-74/par-1
The provisions of Article 68-3-4, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to a specified ordinary corporation, etc. prescribed in paragraph (1) of that Article that comes to fall under a public interest corporation, etc. prescribed in that paragraph after the Effective Date, and the provisions then in force continue to govern a specified ordinary corporation prescribed in Article 68-3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that came to fall under a public interest corporation, etc. prescribed in that paragraph on or before the Effective Date.
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### 第七十五条（連結法人が試験研究を行った場合の法人税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit, etc. Where Consolidated Corporations Conduct Experimental Research
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suppl-4291-4/art-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-75
**第一項** 新租税特別措置法第六十八条の九（第八項第五号の二及び第十項に係る部分を除く。）の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下同じ。）が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-75/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-75/par-1
The provisions of Article 68-9 of the New Act on Special Measures Concerning Taxation (excluding the part concerning paragraph (8), item (v)-2 and paragraph (10)) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
machine translation, not official
**第二項** 施行日から平成三十一年三月三十一日までの間における新租税特別措置法第六十八条の九第三項の規定の適用については、同項中「で適用除外事業者に該当しないもの又は」とあるのは、「又は」とする。
suppl-4291-4/art-75/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-75/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-75/par-2
With regard to the application of the provisions of Article 68-9, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "that does not fall under an excluded business operator or" in that paragraph is deemed to be replaced with "or".
machine translation, not official
**第三項** 新租税特別措置法第六十八条の九第八項第五号の二の規定は、連結法人の連結親法人事業年度が平成三十一年四月一日以後に開始する連結事業年度分の法人税について適用する。
suppl-4291-4/art-75/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-75/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-75/par-3
The provisions of Article 68-9, paragraph (8), item (v)-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after April 1, 2019.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の九第十項、第六十八条の十第十項及び第十一項、第六十八条の十一第九項及び第十項、第六十八条の十三第六項及び第七項、第六十八条の十四第七項、第六十八条の十四の二第六項、第六十八条の十五第六項、第六十八条の十五の二第八項、第六十八条の十五の三第三項、第六十八条の十五の四第九項及び第十項、第六十八条の十五の六第四項並びに第六十八条の十五の七第五項の規定は、連結親法人が施行日以後に提出する修正申告書若しくは更正請求書に係る法人税又は施行日以後にされる更正（施行日前に提出された更正請求書に係るものを除く。）に係る連結事業年度分の法人税について適用し、連結親法人が施行日前に提出した修正申告書若しくは更正請求書に係る法人税又は施行日前にされた更正に係る連結事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-75/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-75/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-75/par-4
The provisions of Article 68-9, paragraph (10), Article 68-10, paragraphs (10) and (11), Article 68-11, paragraphs (9) and (10), Article 68-13, paragraphs (6) and (7), Article 68-14, paragraph (7), Article 68-14-2, paragraph (6), Article 68-15, paragraph (6), Article 68-15-2, paragraph (8), Article 68-15-3, paragraph (3), Article 68-15-4, paragraphs (9) and (10), Article 68-15-6, paragraph (4) and Article 68-15-7, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to an amended return or written request for reassessment that a consolidated parent corporation files on or after the Effective Date or corporation tax for the consolidated business year pertaining to a reassessment made on or after the Effective Date (excluding one pertaining to a written request for reassessment filed before the Effective Date), and the provisions then in force continue to govern corporation tax pertaining to an amended return or written request for reassessment that a consolidated parent corporation filed before the Effective Date or corporation tax for the consolidated business year pertaining to a reassessment made before the Effective Date.
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### 第七十六条（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Consolidated Corporations Acquire Equipment, etc. for Promoting the Reduction of Energy and Environmental Load
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suppl-4291-4/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-76
**第一項** 新租税特別措置法第六十八条の十（第十項及び第十一項を除く。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする新租税特別措置法第四十二条の五第一項第一号に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項第一号に掲げる減価償却資産については、なお従前の例による。
suppl-4291-4/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-76/par-1
The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (10) and (11)) apply to depreciable assets listed in Article 42-5, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 42-5, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第七十七条（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Small or Medium-Sized Consolidated Corporations Acquire Machinery, etc.
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suppl-4291-4/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-77
**第一項** 新租税特別措置法第六十八条の十一（新租税特別措置法第四十二条の六第一項第一号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をする同号に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第四十二条の六第一項第一号に掲げる減価償却資産については、なお従前の例による。
suppl-4291-4/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-77/par-1
The provisions of Article 68-11 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 42-6, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to depreciable assets listed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 42-6, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の十一第二項に規定する特定生産性向上設備等については、なお従前の例による。
suppl-4291-4/art-77/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-77/par-2
The provisions then in force continue to govern specified productivity-improving equipment, etc. prescribed in Article 68-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
machine translation, not official
**第三項** 連結親法人又はその連結子法人の施行日以後に終了する連結事業年度において前項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第六十八条の十一第四項の規定により同項に規定する調整前連結税額から控除される金額がある場合には、新租税特別措置法第六十八条の十一第三項、第六十八条の十五の四第二項及び第三項並びに第六十八条の十五の五第二項及び第三項の規定の適用については、当該控除される金額は、新租税特別措置法第六十八条の十一第二項の規定により同項に規定する調整前連結税額から控除される金額に含まれるものとする。
suppl-4291-4/art-77/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-77/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-77/par-3
If, in a consolidated business year of a consolidated parent corporation or its consolidated subsidiary corporation ending on or after the Effective Date, there is an amount to be deducted from the consolidated tax amount before adjustment prescribed in Article 68-11, paragraph (4) of the Former Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, with regard to the application of the provisions of Article 68-11, paragraph (3), Article 68-15-4, paragraphs (2) and (3) and Article 68-15-5, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation, the amount to be deducted is to be included in the amount to be deducted from the consolidated tax amount before adjustment prescribed in Article 68-11, paragraph (2) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の十一第三項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-77/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-77/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-77/par-4
The provisions of Article 68-11, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date.
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### 第七十八条（連結法人の特定の地域において雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased in Specified Areas
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suppl-4291-4/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-78
**第一項** 新租税特別措置法第六十八条の十五の二（第八項を除く。）の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-78/par-1
The provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation (excluding paragraph (8)) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
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### 第七十九条（特定中小連結法人が経営改善設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Specified Small or Medium-Sized Consolidated Corporations Acquire Business Improvement Equipment
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suppl-4291-4/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-79
**第一項** 新租税特別措置法第六十八条の十五の四第二項及び第三項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-79/par-1
The provisions of Article 68-15-4, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date.
machine translation, not official
### 第八十条（中小連結法人が特定経営力向上設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Small or Medium-Sized Consolidated Corporations Acquire Specified Management Improvement Equipment, etc.
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suppl-4291-4/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-80
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結親法人事業年度が平成三十年四月一日前に終了した連結事業年度における新租税特別措置法第六十八条の十五の五第十一項及び第十二項の規定の適用については、これらの規定中「百分の十・三」とあるのは、「百分の四・四」とする。
suppl-4291-4/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-80/par-1
With regard to the application of the provisions of Article 68-15-5, paragraphs (11) and (12) of the New Act on Special Measures Concerning Taxation in a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ended before April 1, 2018, the phrase "10.3 percent" in those provisions is deemed to be replaced with "4.4 percent".
machine translation, not official
### 第八十一条（連結法人の雇用者給与等支給額が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Amount of Salaries, etc. Paid to Employees of a Consolidated Corporation Has Increased
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suppl-4291-4/art-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-81
**第一項** 新租税特別措置法第六十八条の十五の六（第四項を除く。）の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-81/par-1
The provisions of Article 68-15-6 of the New Act on Special Measures Concerning Taxation (excluding paragraph (4)) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
machine translation, not official
### 第八十二条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
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suppl-4291-4/art-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82
**第一項** 施行日から平成三十一年三月三十一日までの間における新租税特別措置法第六十八条の十六の規定の適用については、同条第一項の表の第一号の上欄中「中小連結法人（同項第五号の二に規定する適用除外事業者に該当するものを除く。）」とあるのは、「中小連結法人」とする。
suppl-4291-4/art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-1
With regard to the application of the provisions of Article 68-16 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "small or medium-sized consolidated corporation (excluding one that falls under an excluded business operator prescribed in item (v)-2 of that paragraph)" in the left-hand column of item (i) of the table in paragraph (1) of that Article is deemed to be replaced with "small or medium-sized consolidated corporation".
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十六第一項（同項の表の第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をする同号の中欄に掲げる減価償却資産について適用する。
suppl-4291-4/art-82/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-2
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の十八の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に終了する連結事業年度分の法人税について適用する。
suppl-4291-4/art-82/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-3
The provisions of Article 68-18 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date.
machine translation, not official
**第四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前一年以内に終了した連結事業年度（施行日前一年以内に終了した事業年度が連結事業年度に該当しない場合には、当該事業年度。次項において「一年以内連結事業年度等」という。）につき新租税特別措置法第六十八条の十八第一項の規定（当該事業年度にあっては、新租税特別措置法第四十三条の三第一項の規定）を適用したならば当該連結親法人又はその連結子法人のこれらの規定に規定する被災代替資産等に該当することとなる減価償却資産（新租税特別措置法第六十八条の四十二第一項各号に掲げる規定その他の政令で定める減価償却資産に関する特例を定めている規定の適用を受けるものを除く。以下この項において「特例被災代替資産等」という。）については、次に定めるところによる。
suppl-4291-4/art-82/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-82/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4
With regard to depreciable assets that would fall under substitute assets for disaster-damaged assets, etc. of a consolidated parent corporation or its consolidated subsidiary corporation prescribed in the provisions of Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation (or, for a business year, the provisions of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation) if those provisions were applied for a consolidated business year of that consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended within one year before the Effective Date (where the business year that ended within one year before the Effective Date does not fall under a consolidated business year, that business year; referred to as a "consolidated business year, etc. ended within one year" in the following paragraph) (excluding those to which the provisions listed in the items of Article 68-42, paragraph (1) of the New Act on Special Measures Concerning Taxation or other provisions specifying special provisions concerning depreciable assets that are specified by Cabinet Order apply; referred to as "special disaster substitute assets, etc." in this paragraph), the following provisions apply:
machine translation, not official
**一** 当該連結親法人又はその連結子法人の施行日を含む連結事業年度（以下この項及び次項において「経過連結事業年度」という。）において当該特例被災代替資産等を有する場合には、当該経過連結事業年度において、当該特例被災代替資産等を新租税特別措置法第六十八条の四十第一項に規定する特別償却に関する規定の適用を受けたものと、当該特例被災代替資産等に係る新租税特別措置法第六十八条の十八第一項に規定する特別償却限度額（新租税特別措置法第四十三条の三第一項に規定する被災代替資産等に該当することとなるものにあっては、同項に規定する特別償却限度額。以下この項において同じ。）に相当する金額を新租税特別措置法第六十八条の四十第一項に規定する特別償却不足額と、それぞれみなして、同条（第三項を除く。）の規定を適用する。
suppl-4291-4/art-82/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-1
in the case where that consolidated parent corporation or its consolidated subsidiary corporation holds those special disaster substitute assets, etc. in its consolidated business year that includes the Effective Date (referred to as the "transitional consolidated business year" in this paragraph and the following paragraph), the provisions of Article 68-40 of the New Act on Special Measures Concerning Taxation (excluding paragraph (3)) apply by deeming, in that transitional consolidated business year, those special disaster substitute assets, etc. to have been subject to the provisions on special depreciation prescribed in Article 68-40, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the amount equivalent to the special depreciation limit prescribed in Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. (for those that would fall under substitute assets for disaster-damaged assets, etc. prescribed in Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, the special depreciation limit prescribed in that paragraph; the same applies hereinafter in this paragraph) to be the special depreciation shortfall prescribed in Article 68-40, paragraph (1) of the New Act on Special Measures Concerning Taxation, respectively;
machine translation, not official
**二** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が、適格合併等（施行日以前に行われた適格合併、適格分割、適格現物出資又は適格現物分配（残余財産の全部の分配に該当する適格現物分配にあっては、施行日前に残余財産が確定した当該適格現物分配に限る。）をいう。第四号及び次項において同じ。）により特例被災代替資産等の移転を受けた場合において、当該特例被災代替資産等をその経過連結事業年度において当該連結親法人又はその連結子法人の事業の用（機械及び装置にあっては、貸付けの用を除く。）に供するときは、当該連結親法人又はその連結子法人について、当該特例被災代替資産等を新租税特別措置法第六十八条の四十第四項に規定する特別償却対象資産と、当該経過連結事業年度（その移転を受けた日を含む連結事業年度を除く。）を同項に規定する移転を受けた日を含む連結事業年度と、当該特例被災代替資産等に係る新租税特別措置法第六十八条の十八第一項に規定する特別償却限度額に相当する金額を新租税特別措置法第六十八条の四十第四項に規定する合併等特別償却不足額と、それぞれみなして、同条の規定を適用する。
suppl-4291-4/art-82/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-2
in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has received a transfer of special disaster substitute assets, etc. through a qualified merger, etc. (meaning a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution carried out on or before the Effective Date (for a qualified in-kind distribution that falls under a distribution of all residual assets, limited to such a qualified in-kind distribution for which the residual assets were determined before the Effective Date); the same applies in item (iv) and the following paragraph), when it puts those special disaster substitute assets, etc. to use for the business of that consolidated parent corporation or its consolidated subsidiary corporation (for machinery and equipment, excluding use for lease) in its transitional consolidated business year, the provisions of Article 68-40 of the New Act on Special Measures Concerning Taxation apply to that consolidated parent corporation or its consolidated subsidiary corporation by deeming those special disaster substitute assets, etc. to be assets subject to special depreciation prescribed in Article 68-40, paragraph (4) of the New Act on Special Measures Concerning Taxation, that transitional consolidated business year (excluding the consolidated business year that includes the day on which it received that transfer) to be the consolidated business year that includes the day on which it received the transfer prescribed in that paragraph, and the amount equivalent to the special depreciation limit prescribed in Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. to be the special depreciation shortfall in a merger, etc. prescribed in Article 68-40, paragraph (4) of the New Act on Special Measures Concerning Taxation, respectively;
machine translation, not official
**三** 当該連結親法人又はその連結子法人の経過連結事業年度において当該特例被災代替資産等を有する場合には、当該経過連結事業年度において、当該特例被災代替資産等につき第一号の規定によりみなして新租税特別措置法第六十八条の四十の規定の適用を受ける場合を除き、当該経過連結事業年度を新租税特別措置法第六十八条の四十一第二項又は第十二項に規定する積立適用後年度と、当該特例被災代替資産等を同条第二項又は第十二項の特別償却対象資産と、当該特例被災代替資産等に係る新租税特別措置法第六十八条の十八第一項に規定する特別償却限度額に相当する金額を新租税特別措置法第六十八条の四十一第二項又は第十二項に規定する満たない金額と、それぞれみなして、同条（第九項を除く。）の規定を適用する。
suppl-4291-4/art-82/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-3
in the case where that consolidated parent corporation or its consolidated subsidiary corporation holds those special disaster substitute assets, etc. in its transitional consolidated business year, the provisions of Article 68-41 of the New Act on Special Measures Concerning Taxation (excluding paragraph (9)) apply by deeming that transitional consolidated business year to be a business year after the reserve rule applied prescribed in Article 68-41, paragraph (2) or (12) of the New Act on Special Measures Concerning Taxation, those special disaster substitute assets, etc. to be assets subject to special depreciation referred to in paragraph (2) or (12) of that Article, and the amount equivalent to the special depreciation limit prescribed in Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. to be the shortfall prescribed in Article 68-41, paragraph (2) or (12) of the New Act on Special Measures Concerning Taxation, respectively, except where, in that transitional consolidated business year, the provisions of Article 68-40 of the New Act on Special Measures Concerning Taxation are applied to those special disaster substitute assets, etc. by deeming pursuant to the provisions of item (i);
machine translation, not official
**四** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が、適格合併等により特例被災代替資産等の移転を受けた場合において、当該特例被災代替資産等をその経過連結事業年度において当該連結親法人又はその連結子法人の事業の用（機械及び装置にあっては、貸付けの用を除く。）に供するときは、当該連結親法人又はその連結子法人について、当該特例被災代替資産等につき第二号の規定によりみなして新租税特別措置法第六十八条の四十の規定の適用を受ける場合を除き、当該特例被災代替資産等を新租税特別措置法第六十八条の四十一第三項に規定する特別償却対象資産と、当該経過連結事業年度（その移転を受けた日を含む連結事業年度を除く。）を同項に規定する移転を受けた日を含む連結事業年度と、当該特例被災代替資産等に係る新租税特別措置法第六十八条の十八第一項に規定する特別償却限度額に相当する金額を新租税特別措置法第六十八条の四十一第三項に規定する合併等特別償却準備金積立不足額と、それぞれみなして、同条の規定を適用する。
suppl-4291-4/art-82/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-4
in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has received a transfer of special disaster substitute assets, etc. through a qualified merger, etc., when it puts those special disaster substitute assets, etc. to use for the business of that consolidated parent corporation or its consolidated subsidiary corporation (for machinery and equipment, excluding use for lease) in its transitional consolidated business year, the provisions of Article 68-41 of the New Act on Special Measures Concerning Taxation apply to that consolidated parent corporation or its consolidated subsidiary corporation by deeming those special disaster substitute assets, etc. to be assets subject to special depreciation prescribed in Article 68-41, paragraph (3) of the New Act on Special Measures Concerning Taxation, that transitional consolidated business year (excluding the consolidated business year that includes the day on which it received that transfer) to be the consolidated business year that includes the day on which it received the transfer prescribed in that paragraph, and the amount equivalent to the special depreciation limit prescribed in Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. to be the shortfall in the reserve for special depreciation in a merger, etc. prescribed in Article 68-41, paragraph (3) of the New Act on Special Measures Concerning Taxation, respectively, except where the provisions of Article 68-40 of the New Act on Special Measures Concerning Taxation are applied to those special disaster substitute assets, etc. by deeming pursuant to the provisions of item (ii).
machine translation, not official
**第五項** 前項の規定は、同項第一号又は第三号にあっては、これらの号の連結親法人又はその連結子法人の一年以内連結事業年度等から経過連結事業年度の直前の連結事業年度（経過連結事業年度の直前の事業年度が連結事業年度に該当しない場合には、当該事業年度）までの各連結事業年度について連続して当該連結親法人による法人税法第二条第三十二号に規定する連結確定申告書の提出（経過連結事業年度までに開始した事業年度が連結事業年度に該当しない場合には、同条第三十一号に規定する確定申告書の提出）をしている場合（同項第一号の規定によりみなして新租税特別措置法第六十八条の四十第一項の規定を適用する場合には当該経過連結事業年度の連結確定申告書等に同号に規定する特例被災代替資産等の償却限度額の計算に関する明細書の添付がある場合に、前項第三号の規定によりみなして新租税特別措置法第六十八条の四十一第二項の規定を適用する場合には当該経過連結事業年度の連結確定申告書等に特別償却準備金として積み立てた金額の損金算入に関する申告の記載及びその積み立てた金額の計算に関する明細書の添付がある場合に、それぞれ限るものとする。）に限り、前項第二号又は第四号にあっては、これらの号に規定する特例被災代替資産等の移転をした法人の一年以内連結事業年度等の開始の日からその適格合併等の日の前日（残余財産の全部の分配に該当する適格現物分配にあっては、当該適格現物分配に係る残余財産の確定の日。以下この項において同じ。）までの間に終了した各連結事業年度（当該前日までに終了した事業年度が連結事業年度に該当しない場合には、当該事業年度）について連続して当該法人又は当該法人に係る連結親法人による法人税法第二条第三十二号に規定する連結確定申告書の提出（当該前日までに終了した事業年度が連結事業年度に該当しない場合には、同条第三十一号に規定する確定申告書の提出）をしている場合で、かつ、前項第二号又は第四号の連結親法人又はその連結子法人の当該適格合併等の日を含む連結事業年度から経過連結事業年度までの各連結事業年度（経過連結事業年度までに開始した事業年度が連結事業年度に該当しない場合には、当該事業年度）について連続して当該連結親法人による同条第三十二号に規定する連結確定申告書の提出（経過連結事業年度までに開始した事業年度が連結事業年度に該当しない場合には、同条第三十一号に規定する確定申告書の提出）をしている場合に限り、適用する。
suppl-4291-4/art-82/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-82/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-5
The provisions of the preceding paragraph apply, for item (i) or item (iii) of that paragraph, only in the case where, for each consolidated business year from the consolidated business year, etc. ended within one year of the consolidated parent corporation or its consolidated subsidiary corporation referred to in those items up to the consolidated business year immediately preceding the transitional consolidated business year (where the business year immediately preceding the transitional consolidated business year does not fall under a consolidated business year, that business year), that consolidated parent corporation has continuously filed a consolidated final return prescribed in Article 2, item (xxxii) of the Corporation Tax Act (where a business year that began by the transitional consolidated business year does not fall under a consolidated business year, a final return prescribed in item (xxxi) of that Article) (limited, where the provisions of Article 68-40, paragraph (1) of the New Act on Special Measures Concerning Taxation are applied by deeming pursuant to the provisions of item (i) of that paragraph, to the case where a written statement concerning the calculation of the depreciation limit for the special disaster substitute assets, etc. prescribed in that item is attached to the consolidated tax return, etc. for that transitional consolidated business year, and, where the provisions of Article 68-41, paragraph (2) of the New Act on Special Measures Concerning Taxation are applied by deeming pursuant to the provisions of item (iii) of the preceding paragraph, to the case where the consolidated tax return, etc. for that transitional consolidated business year contains a statement of the inclusion in deductible expenses of the amount set aside as a reserve for special depreciation and has a written statement concerning the calculation of the amount so set aside attached to it, respectively), and, for item (ii) or item (iv) of the preceding paragraph, only in the case where, for each consolidated business year that ended during the period from the first day of the consolidated business year, etc. ended within one year of the corporation that transferred the special disaster substitute assets, etc. prescribed in those items up to the day preceding the day of that qualified merger, etc. (for a qualified in-kind distribution that falls under a distribution of all residual assets, the day on which the residual assets pertaining to that qualified in-kind distribution are determined; the same applies hereinafter in this paragraph) (where a business year that ended by that preceding day does not fall under a consolidated business year, that business year), that corporation or the consolidated parent corporation pertaining to that corporation has continuously filed a consolidated final return prescribed in Article 2, item (xxxii) of the Corporation Tax Act (where a business year that ended by that preceding day does not fall under a consolidated business year, a final return prescribed in item (xxxi) of that Article), and, for each consolidated business year from the consolidated business year that includes the day of that qualified merger, etc. of the consolidated parent corporation or its consolidated subsidiary corporation referred to in item (ii) or item (iv) of the preceding paragraph up to the transitional consolidated business year (where a business year that began by the transitional consolidated business year does not fall under a consolidated business year, that business year), that consolidated parent corporation has continuously filed a consolidated final return prescribed in item (xxxii) of that Article (where a business year that began by the transitional consolidated business year does not fall under a consolidated business year, a final return prescribed in item (xxxi) of that Article).
machine translation, not official
**第六項** 施行日から平成三十一年三月三十一日までの間における新租税特別措置法第六十八条の十八の規定の適用については、同条第二項中「中小連結法人（同項第五号の二に規定する適用除外事業者に該当するものを除く。）」とあるのは、「中小連結法人」とする。
suppl-4291-4/art-82/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-82/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-6
With regard to the application of the provisions of Article 68-18 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "small or medium-sized consolidated corporation (excluding one that falls under an excluded business operator prescribed in item (v)-2 of that paragraph)" in paragraph (2) of that Article is deemed to be replaced with "small or medium-sized consolidated corporation".
machine translation, not official
**第七項** 新租税特別措置法第六十八条の三十四の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十一号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第六十八条の三十四第一項に規定する事業再編促進機械等について適用する。
suppl-4291-4/art-82/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-82/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-7
The provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for promoting business restructuring prescribed in Article 68-34, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, or manufactures or constructs, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
machine translation, not official
**第八項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十九年三月三十一日以前に取得又は新築をした旧租税特別措置法第六十八条の三十四第一項に規定するサービス付き高齢者向け賃貸住宅については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第四十七条第一項」とあるのは、「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十七条第七項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第四十七条第一項」とする。
suppl-4291-4/art-82/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-82/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-8
With regard to rental housing for the elderly with services prescribed in Article 68-34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built on or before March 31, 2017, the provisions of that Article remain in force. In this case, the phrase "Article 47, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 67, paragraph (7) of the Supplementary Provisions of that Act".
machine translation, not official
**第九項** 新租税特別措置法第六十八条の三十五（第三項第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は新築をする同条第一項に規定する特定都市再生建築物等について適用する。
suppl-4291-4/art-82/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-82/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-9
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (ii)) apply to specified urban renaissance buildings, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.
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**第十項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十五第三項第二号に掲げる建築物及び構築物並びに旧租税特別措置法第四十七条の二第三項第三号に掲げる構築物（当該構築物と併せて設置される同号に規定する財務省令で定めるものを含む。以下この項において同じ。）については、旧租税特別措置法第六十八条の三十五（第三項第二号に掲げる建築物及び構築物並びに旧租税特別措置法第四十七条の二第三項第三号に掲げる構築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第六十八条の三十五第一項中「第四十七条の二第三項第三号」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十七条第九項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（次項及び第三項において「旧効力措置法」という。）第四十七条の二第三項第三号」と、同条第二項中「第四十七条の二第一項」とあるのは「旧効力措置法第四十七条の二第一項」と、同条第三項中「第四十七条の二第三項第三号」とあるのは「旧効力措置法第四十七条の二第三項第三号」とする。
suppl-4291-4/art-82/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-82/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-10
With regard to buildings and structures listed in Article 68-35, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation and structures listed in Article 47-2, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation (including those specified by Order of the Ministry of Finance prescribed in that item that are installed together with those structures; the same applies hereinafter in this paragraph) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of Article 68-35 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning buildings and structures listed in paragraph (3), item (ii) and structures listed in Article 47-2, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation) remain in force. In this case, the phrase "Article 47-2, paragraph (3), item (iii)" in Article 68-35, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 47-2, paragraph (3), item (iii) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 67, paragraph (9) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph and paragraph (3))"; the phrase "Article 47-2, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; and the phrase "Article 47-2, paragraph (3), item (iii)" in paragraph (3) of that Article is deemed to be replaced with "Article 47-2, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation Kept in Force".
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### 第八十三条（連結法人の特定事業再編投資損失準備金に関する経過措置） — Transitional Measures Concerning Reserves for Losses on Investment in Specified Business Restructuring of Consolidated Corporations
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suppl-4291-4/art-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-83
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、旧産業競争力強化法第二十六条第一項に規定する特定事業再編計画について同項の認定を施行日前に受けたものの施行日以後に開始する各連結事業年度の連結所得の金額の計算については、旧租税特別措置法第六十八条の四十三の三の規定は、なおその効力を有する。この場合において、同条第一項中「に同法」とあるのは「に産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号。以下この項及び第四項第一号において「産業競争力強化法改正法」という。）第一条の規定による改正前の産業競争力強化法（以下この項及び同号において「旧産業競争力強化法」という。）」と、「（同法」とあるのは「（産業競争力強化法改正法附則第五条第二項の規定によりなお従前の例によることとされる場合における旧産業競争力強化法」と、「記載された同法」とあるのは「記載された旧産業競争力強化法」と、「第五十五条の三第一項」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十八条の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第五十五条の三第一項」と、同条第三項及び第四項中「第五十五条の三第一項」とあるのは「旧効力措置法第五十五条の三第一項」と、同項第一号中「産業競争力強化法」とあるのは「産業競争力強化法改正法附則第五条第二項の規定によりなお従前の例によることとされる場合における旧産業競争力強化法」と、同条第九項中「第五十五条の三第一項」とあるのは「旧効力措置法第五十五条の三第一項」とする。
suppl-4291-4/art-83/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-83/par-1
With regard to the calculation of the amount of consolidated income, for each consolidated business year beginning on or after the Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that obtained, before the Effective Date, the certification referred to in Article 26, paragraph (1) of the Former Act on Strengthening Industrial Competitiveness for a specified business restructuring plan prescribed in that paragraph, the provisions of Article 68-43-3 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "of that Act" in paragraph (1) of that Article is deemed to be replaced with "of the Act on Strengthening Industrial Competitiveness prior to the amendment by Article 1 of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018; referred to as the "Industrial Competitiveness Act Amendment Act" in this paragraph and paragraph (4), item (i)) (referred to as the "Former Act on Strengthening Industrial Competitiveness" in this paragraph and that item)"; the phrase "(that Act" is deemed to be replaced with "(the Former Act on Strengthening Industrial Competitiveness in the case where the provisions then in force continue to govern pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Industrial Competitiveness Act Amendment Act"; the phrase "stated in that Act" is deemed to be replaced with "stated in the Former Act on Strengthening Industrial Competitiveness"; the phrase "Article 55-3, paragraph (1)" is deemed to be replaced with "Article 55-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 68 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)"; the phrase "Article 55-3, paragraph (1)" in paragraphs (3) and (4) of that Article is deemed to be replaced with "Article 55-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "Act on Strengthening Industrial Competitiveness" in item (i) of that paragraph is deemed to be replaced with "Former Act on Strengthening Industrial Competitiveness in the case where the provisions then in force continue to govern pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Industrial Competitiveness Act Amendment Act"; and the phrase "Article 55-3, paragraph (1)" in paragraph (9) of that Article is deemed to be replaced with "Article 55-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force".
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### 第八十四条（連結法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Consolidated Corporations
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suppl-4291-4/art-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84
**第一項** 新租税特別措置法第六十八条の七十（新租税特別措置法第六十四条第一項第三号の六に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十九年一月一日以後に都市計画法の規定に基づく決定（第五項及び第六項において「都市計画決定」という。）がされた都市計画に定められた被災市街地復興特別措置法第五条第一項の被災市街地復興推進地域（第五項及び第六項において「被災市街地復興推進地域」という。）において施行される同号の被災市街地復興土地区画整理事業の施行区域内にある同号の土地等の同日以後に行う譲渡に係る法人税について適用する。
suppl-4291-4/art-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-1
The provisions of Article 68-70 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 64, paragraph (1), item (iii)-6 of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, of land, etc. referred to in that item that is located within the project area of a land readjustment project for reconstruction of a disaster-damaged urban district referred to in that item that is implemented in a promotion area for reconstruction of a disaster-damaged urban district referred to in Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster (referred to as a "promotion area for reconstruction of a disaster-damaged urban district" in paragraphs (5) and (6)) that is specified in a city plan for which a decision under the provisions of the City Planning Act (referred to as a "city planning decision" in paragraphs (5) and (6)) has been made on or after that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の七十（新租税特別措置法第六十四条第一項第三号の七に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十九年一月一日以後に同号に規定する住宅被災市町村となった市町村の区域において施行される同号に規定する第二種市街地再開発事業の施行区域内にある同号の土地等の同日以後に行う譲渡に係る法人税について適用する。
suppl-4291-4/art-84/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-2
The provisions of Article 68-70 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 64, paragraph (1), item (iii)-7 of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, of land, etc. referred to in that item that is located within the project area of a type 2 urban redevelopment project prescribed in that item that is implemented within the area of a municipality that has become a housing-damaged municipality prescribed in that item on or after that date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の七十一第十二項（新租税特別措置法第六十八条の七十二第三項において準用する場合を含む。）の規定は、平成二十九年十月一日以後に行われる十月新法人税法第二条第十二号の十六に規定する株式交換等について適用し、同日前に行われた株式交換については、なお従前の例による。
suppl-4291-4/art-84/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-84/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-3
The provisions of Article 68-71, paragraph (12) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-72, paragraph (3) of the New Act on Special Measures Concerning Taxation) apply to share exchanges, etc. prescribed in Article 2, item (xii)-16 of the October New Corporation Tax Act carried out on or after October 1, 2017, and the provisions then in force continue to govern share exchanges carried out before that date.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の七十一第十八項（新租税特別措置法第六十八条の七十二第三項において準用する場合を含む。以下この項において同じ。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の新租税特別措置法第六十八条の七十一第十八項に規定する指定期間の末日が施行日以後である同条第一項に規定する収用等又は新租税特別措置法第六十八条の七十二第一項に規定する換地処分等に係る新租税特別措置法第六十八条の七十一第八項に規定する特別勘定について適用する。
suppl-4291-4/art-84/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-84/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-4
The provisions of Article 68-71, paragraph (18) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-72, paragraph (3) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) apply to a special account prescribed in Article 68-71, paragraph (8) of the New Act on Special Measures Concerning Taxation pertaining to an expropriation, etc. prescribed in paragraph (1) of that Article or a replotting disposition, etc. prescribed in Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the last day of the designated period prescribed in Article 68-71, paragraph (18) of the New Act on Special Measures Concerning Taxation of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation falls on or after the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二十号の被災市街地復興特別措置法の規定による買取りに係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域内にある同号の土地等の同日以後に行う譲渡に係る法人税について適用する。
suppl-4291-4/art-84/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-84/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-5
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning purchases under the provisions of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster referred to in Article 65-4, paragraph (1), item (xx) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, of land, etc. referred to in that item that is located within a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二十一号の二に係る部分及び第二項に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域において同号の被災市街地復興土地区画整理事業が施行される場合における同号の保留地の対価の額に対応する部分の同日以後に行う譲渡に係る法人税について適用する。
suppl-4291-4/art-84/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-84/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-6
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xxi)-2 and the part concerning paragraph (2) of that Article) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, of the portion corresponding to the amount of the consideration for reserved land referred to in that item in the case where a land readjustment project for reconstruction of a disaster-damaged urban district referred to in that item is implemented in a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第一号及び第八号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に同表の第一号又は第八号の上欄に掲げる資産の譲渡をして、施行日以後にこれらの号の下欄に掲げる資産の取得（建設及び製作を含む。以下この項において同じ。）をする場合の当該資産及び当該資産に係る新租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に旧租税特別措置法第六十八条の七十八第一項の表の第一号又は第十号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をするこれらの号の下欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定並びに連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたこれらの号の下欄に掲げる資産については、第十一項に規定する場合を除き、なお従前の例による。
suppl-4291-4/art-84/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-84/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-7
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (i) and (viii) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of item (i) or item (viii) of that table, and to the special account or special account during the year referred to in Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers, on or after the Effective Date, assets listed in the left-hand column of those items and acquires (including construction and manufacture; the same applies hereinafter in this paragraph), on or after the Effective Date, assets listed in the right-hand column of those items; and, except in the case prescribed in paragraph (11), the provisions then in force continue to govern assets listed in the right-hand column of item (i) or item (x) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date or are acquired on or after the Effective Date in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transferred, before the Effective Date, assets listed in the left-hand column of those items, the special account or special account during the year referred to in Article 68-79, paragraph (1) or (3) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, and assets listed in the right-hand column of those items that were acquired before the Effective Date in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers, on or after the Effective Date, assets listed in the left-hand column of those items.
machine translation, not official
**第八項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十八第一項の表の第二号又は第七号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4291-4/art-84/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-84/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-8
The provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (ii) or item (vii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation made before the Effective Date by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
machine translation, not official
**第九項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、平成二十八年十二月一日から施行日の前日までの間に農業経営基盤強化促進法第十五条第一項の規定により同項に規定する同意市町村の農業委員会に対して旧基盤強化法第四条第四項第一号に規定する利用権の設定等（所有権の移転に限る。以下この項において「利用権の設定等」という。）を受けたい旨の申出又は利用権の設定等についてあっせんを受けたい旨の申出をしたものが施行日から平成三十一年三月三十一日までの間に譲渡をする旧租税特別措置法第六十八条の七十八第一項の表の第二号又は第七号の上欄に掲げる資産については、同条から旧租税特別措置法第六十八条の八十まで（これらの号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第六十八条の七十八第一項中「平成二十九年三月三十一日」とあるのは「平成三十一年三月三十一日」と、同条第四項中「おいて第六十五条の七第一項」とあるのは「おいて所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十九条第九項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下この条及び次条において「旧効力単体措置法」という。）第六十五条の七第一項」と、「、第六十五条の七第一項」とあるのは「、旧効力単体措置法第六十五条の七第一項」と、「同法」とあるのは「法人税法」と、同条第十二項中「第六十五条の七第一項」とあるのは「旧効力単体措置法第六十五条の七第一項」と、旧租税特別措置法第六十八条の七十九第一項中「平成二十九年三月三十一日」とあるのは「平成三十一年三月三十一日」と、同条第十五項及び第十六項中「第六十五条の八第七項」とあるのは「旧効力単体措置法第六十五条の八第七項」と、「、第六十五条の七第一項」とあるのは「、旧効力単体措置法第六十五条の七第一項」と、旧租税特別措置法第六十八条の八十中「平成二十九年三月三十一日」とあるのは「平成三十一年三月三十一日」とする。
suppl-4291-4/art-84/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-84/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-9
With regard to assets listed in the left-hand column of item (ii) or item (vii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are transferred during the period from the Effective Date to March 31, 2019 by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that, during the period from December 1, 2016 to the day before the Effective Date, made, pursuant to the provisions of Article 15, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation, to the agricultural committee of the consenting municipality prescribed in that paragraph, a request to the effect that it wishes to receive the creation of use rights, etc. prescribed in Article 4, paragraph (4), item (i) of the Former Act on Promotion of Improvement of Agricultural Management Foundation (limited to the transfer of ownership; referred to as the "creation of use rights, etc." hereinafter in this paragraph) or a request to the effect that it wishes to receive mediation concerning the creation of use rights, etc., the provisions of that Article through Article 68-80 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning those items) remain in force. In this case, the phrase "March 31, 2017" in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2019"; the phrase "in Article 65-7, paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 69, paragraph (9) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article and the following Article)"; the phrase ", Article 65-7, paragraph (1)" is deemed to be replaced with ", Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act"; the phrase "Article 65-7, paragraph (1)" in paragraph (12) of that Article is deemed to be replaced with "Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "March 31, 2017" in Article 68-79, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2019"; the phrase "Article 65-8, paragraph (7)" in paragraphs (15) and (16) of that Article is deemed to be replaced with "Article 65-8, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase ", Article 65-7, paragraph (1)" is deemed to be replaced with ", Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; and the phrase "March 31, 2017" in Article 68-80 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2019".
machine translation, not official
**第十項** 前項の規定の適用がある場合における租税特別措置法第六十八条の七十四から第六十八条の七十六の二まで、第六十八条の七十八から第六十八条の八十一まで及び第六十八条の八十五の規定の適用については、同法第六十八条の七十四第一項中「第六十八条の八十まで」とあるのは「第六十八条の八十まで若しくは所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第八十四条第九項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下「旧効力措置法」という。）第六十八条の七十八から第六十八条の八十まで」と、同法第六十八条の七十五第一項、第六十八条の七十六第一項及び第六十八条の七十六の二第一項中「第六十八条の八十まで」とあるのは「第六十八条の八十まで若しくは旧効力措置法第六十八条の七十八から第六十八条の八十まで」と、同法第六十八条の七十八第一項の表の第一号の上欄中「もの」とあるのは「もの（旧効力措置法第六十八条の七十八第一項の表の第二号の上欄に掲げる資産にも該当するものを除く。）」と、同法第六十八条の八十一第一項第一号中「又は前三条」とあるのは「若しくは前三条又は旧効力措置法第六十八条の七十八から第六十八条の八十まで」と、「同法」とあるのは「農業振興地域の整備に関する法律」と、同項第二号中「又は前三条」とあるのは「若しくは前三条又は旧効力措置法第六十八条の七十八から第六十八条の八十まで」と、「同法」とあるのは「集落地域整備法」と、同項第三号中「又は前三条」とあるのは「若しくは前三条又は旧効力措置法第六十八条の七十八から第六十八条の八十まで」と、「ともに同法」とあるのは「ともに農住組合法」と、同法第六十八条の八十五第十四項第二号ハ中「又は第六十八条の七十九」とあるのは「若しくは第六十八条の七十九又は旧効力措置法第六十八条の七十八若しくは第六十八条の七十九」とする。
suppl-4291-4/art-84/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-84/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-10
With regard to the application of the provisions of Articles 68-74 through 68-76-2, Articles 68-78 through 68-81 and Article 68-85 of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "through Article 68-80" in Article 68-74, paragraph (1) of that Act is deemed to be replaced with "through Article 68-80, or Articles 68-78 through 68-80 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 84, paragraph (9) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force")"; the phrase "through Article 68-80" in Article 68-75, paragraph (1), Article 68-76, paragraph (1) and Article 68-76-2, paragraph (1) of that Act is deemed to be replaced with "through Article 68-80, or Articles 68-78 through 68-80 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "those" in the left-hand column of item (i) of the table in Article 68-78, paragraph (1) of that Act is deemed to be replaced with "those (excluding those that also fall under the assets listed in the left-hand column of item (ii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force)"; the phrase "or the preceding three Articles" in Article 68-81, paragraph (1), item (i) of that Act is deemed to be replaced with "or the preceding three Articles, or Articles 68-78 through 68-80 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "that Act" is deemed to be replaced with "the Act on Establishment of Agricultural Promotion Regions"; the phrase "or the preceding three Articles" in item (ii) of that paragraph is deemed to be replaced with "or the preceding three Articles, or Articles 68-78 through 68-80 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "that Act" is deemed to be replaced with "the Village Area Development Act"; the phrase "or the preceding three Articles" in item (iii) of that paragraph is deemed to be replaced with "or the preceding three Articles, or Articles 68-78 through 68-80 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "together with that Act" is deemed to be replaced with "together with the Farming and Residence Association Act"; and the phrase "or Article 68-79" in Article 68-85, paragraph (14), item (ii), (c) of that Act is deemed to be replaced with "or Article 68-79, or Article 68-78 or Article 68-79 of the Former Act on Special Measures Concerning Taxation Kept in Force".
machine translation, not official
**第十一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、その有する旧租税特別措置法第六十八条の七十八第一項の表の第十号の上欄に掲げる資産のうち漁業（水産動植物の採捕又は養殖の事業をいう。）の用に供されるものにつき施行日前に漁船法第二十七条の規定により農林水産大臣に対して試験の依頼をしたものが、施行日から令和元年十二月三十一日までの間に譲渡をする当該資産については、旧租税特別措置法第六十八条の七十八から第六十八条の八十まで（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第六十八条の七十八第一項中「平成二十九年三月三十一日」とあるのは「令和元年十二月三十一日」と、同欄中「第六十五条の七第一項」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十九条第十一項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下この条及び次条において「旧効力単体措置法」という。）第六十五条の七第一項」と、同条第四項中「第六十五条の七第一項の規定」とあるのは「旧効力単体措置法第六十五条の七第一項の規定」と、「又は同条第一項」とあるのは「又は旧効力単体措置法第六十五条の七第一項」と、「同法」とあるのは「法人税法」と、同条第十二項中「おいて第六十五条の七第一項」とあるのは「おいて旧効力単体措置法第六十五条の七第一項」と、「又は同条第一項」とあるのは「又は旧効力単体措置法第六十五条の七第一項」と、旧租税特別措置法第六十八条の七十九第一項中「平成二十九年三月三十一日」とあるのは「令和元年十二月三十一日」と、同条第十五項及び第十六項中「第六十五条の八第七項」とあるのは「旧効力単体措置法第六十五条の八第七項」と、「又は第六十五条の七第一項」とあるのは「又は旧効力単体措置法第六十五条の七第一項」と、旧租税特別措置法第六十八条の八十中「平成二十九年三月三十一日」とあるのは「令和元年十二月三十一日」とする。
suppl-4291-4/art-84/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-84/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-11
With regard to assets listed in the left-hand column of item (x) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are put to use for fisheries (meaning the business of catching or culturing aquatic animals or plants) and that are held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation which, before the Effective Date, requested the Minister of Agriculture, Forestry and Fisheries to conduct a test pursuant to the provisions of Article 27 of the Fishing Boat Act for those assets, where that corporation transfers those assets during the period from the Effective Date to December 31, 2019, the provisions of Articles 68-78 through 68-80 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning that item) remain in force. In this case, the phrase "March 31, 2017" in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "December 31, 2019"; the phrase "Article 65-7, paragraph (1)" in that column is deemed to be replaced with "Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 69, paragraph (11) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article and the following Article)"; the phrase "the provisions of Article 65-7, paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "the provisions of Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "or paragraph (1) of that Article" is deemed to be replaced with "or Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act"; the phrase "in Article 65-7, paragraph (1)" in paragraph (12) of that Article is deemed to be replaced with "in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "or paragraph (1) of that Article" is deemed to be replaced with "or Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "March 31, 2017" in Article 68-79, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "December 31, 2019"; the phrase "Article 65-8, paragraph (7)" in paragraphs (15) and (16) of that Article is deemed to be replaced with "Article 65-8, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "or Article 65-7, paragraph (1)" is deemed to be replaced with "or Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; and the phrase "March 31, 2017" in Article 68-80 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "December 31, 2019".
machine translation, not official
**第十二項** 新租税特別措置法第六十八条の七十九第十二項の規定は、平成二十九年十月一日以後に行われる十月新法人税法第二条第十二号の十六に規定する株式交換等について適用し、同日前に行われた株式交換については、なお従前の例による。
suppl-4291-4/art-84/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-84/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-12
The provisions of Article 68-79, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to share exchanges, etc. prescribed in Article 2, item (xii)-16 of the October New Corporation Tax Act carried out on or after October 1, 2017, and the provisions then in force continue to govern share exchanges carried out before that date.
machine translation, not official
**第十三項** 新租税特別措置法第六十八条の七十九第二十項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同項に規定する取得指定期間の末日が施行日以後である同条第一項に規定する譲渡をした資産に係る同条第八項に規定する特別勘定について適用する。
suppl-4291-4/art-84/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-84/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-13
The provisions of Article 68-79, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to a special account prescribed in paragraph (8) of that Article pertaining to assets transferred as prescribed in paragraph (1) of that Article for which the last day of the designated acquisition period prescribed in paragraph (20) of that Article of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation falls on or after the Effective Date.
machine translation, not official
**第十四項** 新租税特別措置法第六十八条の八十三第十三項の規定は、平成二十九年十月一日以後に行われる十月新法人税法第二条第十二号の十六に規定する株式交換等について適用し、同日前に行われた株式交換については、なお従前の例による。
suppl-4291-4/art-84/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-84/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-14
The provisions of Article 68-83, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to share exchanges, etc. prescribed in Article 2, item (xii)-16 of the October New Corporation Tax Act carried out on or after October 1, 2017, and the provisions then in force continue to govern share exchanges carried out before that date.
machine translation, not official
### 第八十五条（連結法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Consolidated Corporations
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suppl-4291-4/art-85 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85
**第一項** 新租税特別措置法第六十八条の九十（第十一項を除く。）の規定は、同条第二項第一号に規定する外国関係会社の平成三十年四月一日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する個別金融子会社等部分課税対象金額について適用し、旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等の同日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額並びに同条第四項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額については、なお従前の例による。
suppl-4291-4/art-85/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-1
The provisions of Article 68-90 of the New Act on Special Measures Concerning Taxation (excluding paragraph (11)) apply to the applicable amount prescribed in paragraph (1) of that Article and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, and the provisions then in force continue to govern the applicable amount prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, and the partially applicable amount prescribed in paragraph (4) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article.
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**第二項** 新租税特別措置法第六十八条の九十第十一項の規定は、同項各号に掲げる外国関係会社の平成三十年四月一日以後に開始する事業年度の同項に規定する財務省令で定める書類について適用し、旧租税特別措置法第六十八条の九十第六項に規定する特定外国子会社等の同日前に開始した事業年度の同項に規定する財務省令で定める書類については、なお従前の例による。
suppl-4291-4/art-85/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-85/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-2
The provisions of Article 68-90, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to documents specified by Order of the Ministry of Finance prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company listed in the items of that paragraph, and the provisions then in force continue to govern documents specified by Order of the Ministry of Finance prescribed in Article 68-90, paragraph (6) of the Former Act on Special Measures Concerning Taxation for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in that paragraph.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の九十一第一項から第三項までの規定は、同条第一項に規定する外国関係会社の平成三十年四月一日以後に開始する事業年度に係る同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融子会社等部分課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十八条の九十一第一項に規定する特定外国子会社等の同日前に開始した事業年度に係る同項に規定する個別課税対象金額又は個別部分課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4291-4/art-85/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-85/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-3
The provisions of Article 68-91, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in Article 68-91, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-91, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable amount or individually taxable partial amount prescribed in that paragraph for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in that paragraph.
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**第四項** 新租税特別措置法第六十八条の九十一第四項から第七項までの規定は、同条第四項に規定する外国関係会社の平成三十年四月一日以後に開始する事業年度に係る同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融子会社等部分課税対象金額に係る同項に規定する所得税等の額について適用する。
suppl-4291-4/art-85/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-85/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-4
The provisions of Article 68-91, paragraphs (4) through (7) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の九十三の二（第十一項を除く。）の規定は、同条第一項に規定する外国関係法人の平成三十年四月一日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する個別金融関係法人部分課税対象金額について適用し、旧租税特別措置法第六十八条の九十三の二第一項に規定する特定外国法人の同日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額並びに同条第四項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額については、なお従前の例による。
suppl-4291-4/art-85/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-85/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-5
The provisions of Article 68-93-2 of the New Act on Special Measures Concerning Taxation (excluding paragraph (11)) apply to the applicable amount prescribed in paragraph (1) of that Article and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the applicable amount prescribed in Article 68-93-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, and the partially applicable amount prescribed in paragraph (4) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, for business years beginning before that date of a specified foreign corporation prescribed in paragraph (1) of that Article.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の九十三の二第十一項の規定は、同項各号に掲げる外国関係法人の平成三十年四月一日以後に開始する事業年度の同項に規定する財務省令で定める書類について適用し、旧租税特別措置法第六十八条の九十三の二第六項に規定する特定外国法人の同日前に開始した事業年度の同項に規定する財務省令で定める書類については、なお従前の例による。
suppl-4291-4/art-85/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-85/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-6
The provisions of Article 68-93-2, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to documents specified by Order of the Ministry of Finance prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation listed in the items of that paragraph, and the provisions then in force continue to govern documents specified by Order of the Ministry of Finance prescribed in Article 68-93-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation for business years beginning before that date of a specified foreign corporation prescribed in that paragraph.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の九十三の三第一項から第三項までの規定は、同条第一項に規定する外国関係法人の平成三十年四月一日以後に開始する事業年度に係る同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融関係法人部分課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十八条の九十三の三第一項に規定する特定外国法人の同日前に開始した事業年度に係る同項に規定する個別課税対象金額又は個別部分課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4291-4/art-85/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-85/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-7
The provisions of Article 68-93-3, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in Article 68-93-3, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-93-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable amount or individually taxable partial amount prescribed in that paragraph for business years beginning before that date of a specified foreign corporation prescribed in that paragraph.
machine translation, not official
**第八項** 新租税特別措置法第六十八条の九十三の三第四項から第七項までの規定は、同条第四項に規定する外国関係法人の平成三十年四月一日以後に開始する事業年度に係る同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融関係法人部分課税対象金額に係る同項に規定する所得税等の額について適用する。
suppl-4291-4/art-85/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-85/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-8
The provisions of Article 68-93-3, paragraphs (4) through (7) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in Article 68-93-3, paragraph (4) of the New Act on Special Measures Concerning Taxation pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph.
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### 第八十六条（中小企業者等以外の連結親法人の欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses to Consolidated Parent Corporations Other Than Small and Medium Sized Enterprises, etc.
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suppl-4291-4/art-86 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-86
**第一項** 施行日から附則第一条第十一号に定める日の前日までの間における新租税特別措置法第六十八条の九十八第一項の規定の適用については、同項ただし書中「、同条第五項」とあるのは「及び同条第五項」と、「災害損失欠損金額（次項において「災害損失欠損金額」という。）及び設備廃棄等欠損金額」とあるのは「災害損失欠損金額」とする。
suppl-4291-4/art-86/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-86/par-1
With regard to the application of the provisions of Article 68-98, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase ", paragraph (5) of that Article" in the proviso to that paragraph is deemed to be replaced with "and paragraph (5) of that Article", and the phrase "amount of deficit from disaster losses (referred to as the "amount of deficit from disaster losses" in the following paragraph) and loss from equipment disposal, etc." is deemed to be replaced with "amount of deficit from disaster losses".
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### 第八十七条（特定の合併等が行われた場合の連結法人である株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. That Are Consolidated Corporations in the Event of a Specified Merger
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suppl-4291-4/art-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-87
**第一項** 施行日から平成二十九年九月三十日までの間における新租税特別措置法第六十八条の百九の二第三項の規定の適用については、同項中「、同法」とあるのは、「、法人税法」とする。
suppl-4291-4/art-87/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-87/par-1
With regard to the application of the provisions of Article 68-109-2, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2017, the phrase ", that Act" in that paragraph is deemed to be replaced with ", the Corporation Tax Act".
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### 第八十八条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4291-4/art-88 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88
**第一項** 新租税特別措置法第六十九条の六から第六十九条の八までの規定は、平成二十九年一月一日以後に相続若しくは遺贈又は贈与により取得する財産に係る相続税又は贈与税について適用する。
suppl-4291-4/art-88/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-1
The provisions of Articles 69-6 through 69-8 of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on property acquired by inheritance or bequest, or by gift, on or after January 1, 2017.
machine translation, not official
**第二項** 新租税特別措置法第六十九条の六第一項に規定する特定非常災害発生日（平成二十八年四月一日以後の日に限る。次項において「特定非常災害発生日」という。）前で、かつ、平成二十九年一月一日前に相続又は遺贈（当該相続に係る被相続人からの贈与により取得した財産で相続税法第二十一条の九第三項（租税特別措置法第七十条の二の六第一項又は第七十条の三第一項において準用する場合を含む。）の規定の適用を受けるものに係る贈与を含む。）により財産を取得した者があり、かつ、当該相続又は遺贈に係る相続税法第二十七条第一項の規定により提出すべき申告書の提出期限が当該特定非常災害発生日以後である場合において、その者が当該相続又は遺贈により取得した財産で当該特定非常災害発生日において所有していたもののうちに、新租税特別措置法第六十九条の六第一項に規定する特定土地等又は特定株式等があるときは、当該相続又は遺贈により財産を取得した者は、新租税特別措置法第六十九条の六及び第六十九条の八の規定の適用を受けることができる。
suppl-4291-4/art-88/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-2
In the case where there is a person who acquired property by inheritance or bequest (including a gift relating to property acquired by gift from the decedent relating to that inheritance which is subject to the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1) or Article 70-3, paragraph (1) of the Act on Special Measures Concerning Taxation)) before the specified extraordinary Disaster occurrence date prescribed in Article 69-6, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to a date on or after April 1, 2016; referred to as the "specified extraordinary Disaster occurrence date" in the following paragraph) and before January 1, 2017, and the due date for filing the return to be filed pursuant to the provisions of Article 27, paragraph (1) of the Inheritance Tax Act relating to that inheritance or bequest falls on or after that specified extraordinary Disaster occurrence date, if, among the property that the person acquired by that inheritance or bequest and owned on that specified extraordinary Disaster occurrence date, there is specified land, etc. or specified shares, etc. prescribed in Article 69-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, the person who acquired property by that inheritance or bequest may receive the application of the provisions of Articles 69-6 and 69-8 of the New Act on Special Measures Concerning Taxation.
machine translation, not official
**第三項** 平成二十八年一月一日から同年十二月三十一日までの間に贈与により取得した財産で特定非常災害発生日において所有していたもののうちに、新租税特別措置法第六十九条の六第一項に規定する特定土地等又は特定株式等がある場合には、当該贈与により財産を取得した者は、新租税特別措置法第六十九条の七及び第六十九条の八の規定の適用を受けることができる。
suppl-4291-4/art-88/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-3
In the case where, among the property acquired by gift during the period from January 1, 2016 to December 31 of that year and owned on the specified extraordinary Disaster occurrence date, there is specified land, etc. or specified shares, etc. prescribed in Article 69-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, the person who acquired property by that gift may receive the application of the provisions of Articles 69-7 and 69-8 of the New Act on Special Measures Concerning Taxation.
machine translation, not official
**第四項** 新租税特別措置法第七十条の二第八項から第十三項までの規定は、同条第二項第一号に規定する特定受贈者が平成二十九年一月一日以後に贈与により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用する。
suppl-4291-4/art-88/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-4
The provisions of Article 70-2, paragraphs (8) through (13) of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after January 1, 2017.
machine translation, not official
**第五項** 平成二十七年一月一日から平成二十八年十二月三十一日までの間に贈与により取得をした旧租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金に係る贈与税について同条第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者は、同年四月一日以後に発生した災害（新租税特別措置法第七十条の二第八項第一号に規定する災害に相当する災害をいう。第八項において同じ。）により、旧租税特別措置法第七十条の二第一項の規定の適用に係る住宅用の家屋の滅失（通常の修繕によっては原状回復が困難な損壊を含む。第八項及び附則第百四条第二項において同じ。）により当該住宅用の家屋を居住の用に供することができなくなった場合、旧租税特別措置法第七十条の二第一項各号に規定する期限までに当該住宅用の家屋の新築、取得若しくは同条第二項第四号に規定する増改築等ができなかった場合、当該期限までに当該住宅用の家屋を居住の用に供することができなかった場合又は同条第四項各号に規定する期限までに当該住宅用の家屋を居住の用に供することができなかった場合には、新租税特別措置法第七十条の二第八項から第十一項までの規定の適用を受けることができる。
suppl-4291-4/art-88/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-5
A specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation who has received the application of the provisions of paragraph (1) of that Article with regard to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article acquired by gift during the period from January 1, 2015 to December 31, 2016 may receive the application of the provisions of Article 70-2, paragraphs (8) through (11) of the New Act on Special Measures Concerning Taxation in the case where, due to a disaster that occurred on or after April 1, 2016 (meaning a disaster equivalent to a disaster prescribed in Article 70-2, paragraph (8), item (i) of the New Act on Special Measures Concerning Taxation; the same applies in paragraph (8)), the specified donee has become unable to use the house for residential use to which the provisions of Article 70-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply as a residence because of the loss of that house for residential use (including damage that makes restoration to its original state difficult through ordinary repairs; the same applies in paragraph (8) and Article 104, paragraph (2) of the Supplementary Provisions), in the case where the specified donee was unable to newly build or acquire that house for residential use, or to carry out the extension, rebuilding, etc. prescribed in paragraph (2), item (iv) of that Article, by the deadline prescribed in the items of Article 70-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, in the case where the specified donee was unable to use that house for residential use as a residence by that deadline, or in the case where the specified donee was unable to use that house for residential use as a residence by the deadline prescribed in the items of paragraph (4) of that Article.
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**第六項** 新租税特別措置法第七十条の二の二第七項の規定は、平成二十九年六月一日以後に同項に規定する領収書等の提出又は提供をする場合について適用する。
suppl-4291-4/art-88/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-6
The provisions of Article 70-2-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to cases where the receipts, etc. prescribed in that paragraph are submitted or provided on or after June 1, 2017.
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**第七項** 新租税特別措置法第七十条の三第八項から第十一項までの規定は、同条第三項第一号に規定する特定受贈者が平成二十九年一月一日以後に贈与により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用する。
suppl-4291-4/art-88/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-7
The provisions of Article 70-3, paragraphs (8) through (11) of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (3), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after January 1, 2017.
machine translation, not official
**第八項** 平成二十七年一月一日から平成二十八年十二月三十一日までの間に贈与により取得をした旧租税特別措置法第七十条の三第三項第五号に規定する住宅取得等資金に係る贈与税について同条第一項の規定の適用を受けた同条第三項第一号に規定する特定受贈者は、同年四月一日以後に発生した災害により、同条第一項の規定の適用に係る住宅用の家屋の滅失により当該住宅用の家屋を居住の用に供することができなくなった場合、同項各号に規定する期限までに当該住宅用の家屋の新築、取得若しくは同条第三項第四号に規定する増改築等ができなかった場合、当該期限までに当該住宅用の家屋を居住の用に供することができなかった場合又は同条第四項各号に規定する期限までに当該住宅用の家屋を居住の用に供することができなかった場合には、新租税特別措置法第七十条の三第八項から第十一項までの規定の適用を受けることができる。
suppl-4291-4/art-88/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-8
A specified donee prescribed in Article 70-3, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation who has received the application of the provisions of paragraph (1) of that Article with regard to gift tax on funds for housing acquisition, etc. prescribed in paragraph (3), item (v) of that Article acquired by gift during the period from January 1, 2015 to December 31, 2016, in the case where, due to a disaster that occurred on or after April 1, 2016, the specified donee has become unable to use the house for residential use to which the provisions of paragraph (1) of that Article apply as a residence because of the loss of that house for residential use, in the case where the specified donee was unable to newly build or acquire that house for residential use, or to carry out the extension, rebuilding, etc. prescribed in paragraph (3), item (iv) of that Article, by the deadline prescribed in the items of paragraph (1) of that Article, in the case where the specified donee was unable to use that house for residential use as a residence by that deadline, or in the case where the specified donee was unable to use that house for residential use as a residence by the deadline prescribed in the items of paragraph (4) of that Article, may receive the application of the provisions of Article 70-3, paragraphs (8) through (11) of the New Act on Special Measures Concerning Taxation.
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**第九項** 新租税特別措置法第七十条の六の四の規定は、施行日以後に相続又は遺贈により取得をする同条第二項第三号に規定する特例施業対象山林に係る相続税について適用し、施行日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の六の四第二項第三号に規定する特例施業対象山林に係る相続税については、なお従前の例による。
suppl-4291-4/art-88/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-9
The provisions of Article 70-6-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special forest subject to forestry operations prescribed in paragraph (2), item (iii) of that Article acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on special forest subject to forestry operations prescribed in Article 70-6-4, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the Effective Date.
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**第十項** 新租税特別措置法第七十条の七の規定は、平成二十九年一月一日以後に贈与により取得をする同条第二項第二号に規定する非上場株式等に係る贈与税について適用し、同日前に贈与により取得をした旧租税特別措置法第七十条の七第二項第二号に規定する非上場株式等に係る贈与税については、なお従前の例による。
suppl-4291-4/art-88/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-10
The provisions of Article 70-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article acquired by gift on or after January 1, 2017, and the provisions then in force continue to govern gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation acquired by gift before that date.
machine translation, not official
**第十一項** 次に掲げる者は、新租税特別措置法第七十条の七第二項第三号に規定する経営承継受贈者とみなして、同条第三十項から第三十四項までの規定を適用する。この場合において、当該経営承継受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4291-4/art-88/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11
The provisions of paragraphs (30) through (34) of Article 70-7 of the New Act on Special Measures Concerning Taxation apply by deeming the persons listed below to be successor donees prescribed in paragraph (2), item (iii) of that Article. In this case, necessary matters concerning the application of those provisions with regard to those successor donees are specified by Cabinet Order.
machine translation, not official
**一** 所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正前の租税特別措置法（以下この条において「平成二十二年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4291-4/art-88/par-11/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-1
a successor donee prescribed in paragraph (2), item (iii) of Article 70-7 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) (referred to as the "2010 Former Act" in this Article) to whom the provisions of paragraph (1) of that Article apply;
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**二** 現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）第十七条の規定による改正前の租税特別措置法（以下この条において「平成二十三年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4291-4/art-88/par-11/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-2
a successor donee prescribed in paragraph (2), item (iii) of Article 70-7 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011) (referred to as the "2011 Former Act" in this Article) to whom the provisions of paragraph (1) of that Article apply;
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**三** 所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法（以下この条において「平成二十五年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4291-4/art-88/par-11/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-3
a successor donee prescribed in paragraph (2), item (iii) of Article 70-7 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) (referred to as the "2013 Former Act" in this Article) to whom the provisions of paragraph (1) of that Article apply;
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**四** 所得税法等の一部を改正する法律（平成二十七年法律第九号）第八条の規定による改正前の租税特別措置法（以下この条において「平成二十七年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4291-4/art-88/par-11/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-4
a successor donee prescribed in paragraph (2), item (iii) of Article 70-7 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) (referred to as the "2015 Former Act" in this Article) to whom the provisions of paragraph (1) of that Article apply;
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**五** 旧租税特別措置法第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4291-4/art-88/par-11/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-5
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation to whom the provisions of paragraph (1) of that Article apply.
machine translation, not official
**第十二項** 前項の規定により適用する新租税特別措置法第七十条の七第三十項から第三十四項までの規定は、次に掲げる会社が、平成二十八年四月一日以後に発生した同条第三十一項に規定する災害等により同条第三十項各号に掲げる場合に該当することとなった場合について適用する。
suppl-4291-4/art-88/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12
The provisions of Article 70-7, paragraphs (30) through (34) of the New Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of the preceding paragraph, apply in the case where any of the companies listed below has come to fall under any of the cases listed in the items of paragraph (30) of that Article due to a disaster, etc. prescribed in paragraph (31) of that Article that occurred on or after April 1, 2016:
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**一** 前項第一号に掲げる経営承継受贈者が有する平成二十二年旧法第七十条の七第一項の特例受贈非上場株式等に係る同条第二項第一号に規定する認定贈与承継会社
suppl-4291-4/art-88/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-1
the certified gift succession company prescribed in Article 70-7, paragraph (2), item (i) of the 2010 Former Act pertaining to the special gifted unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor donee listed in item (i) of the preceding paragraph;
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**二** 前項第二号に掲げる経営承継受贈者が有する平成二十三年旧法第七十条の七第一項の特例受贈非上場株式等に係る同条第二項第一号に規定する認定贈与承継会社
suppl-4291-4/art-88/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-2
the certified gift succession company prescribed in Article 70-7, paragraph (2), item (i) of the 2011 Former Act pertaining to the special gifted unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor donee listed in item (ii) of the preceding paragraph;
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**三** 前項第三号に掲げる経営承継受贈者が有する平成二十五年旧法第七十条の七第一項の特例受贈非上場株式等に係る同条第二項第一号に規定する認定贈与承継会社
suppl-4291-4/art-88/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-3
the certified gift succession company prescribed in Article 70-7, paragraph (2), item (i) of the 2013 Former Act pertaining to the special gifted unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor donee listed in item (iii) of the preceding paragraph;
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**四** 前項第四号に掲げる経営承継受贈者が有する平成二十七年旧法第七十条の七第一項の特例受贈非上場株式等に係る同条第二項第一号に規定する認定贈与承継会社
suppl-4291-4/art-88/par-12/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-4
the certified gift succession company prescribed in Article 70-7, paragraph (2), item (i) of the 2015 Former Act pertaining to the special gifted unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor donee listed in item (iv) of the preceding paragraph;
machine translation, not official
**五** 前項第五号に掲げる経営承継受贈者が有する旧租税特別措置法第七十条の七第一項の特例受贈非上場株式等に係る同条第二項第一号に規定する認定贈与承継会社
suppl-4291-4/art-88/par-12/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-12/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-5
the certified gift succession company prescribed in Article 70-7, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation pertaining to the special gifted unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor donee listed in item (v) of the preceding paragraph.
machine translation, not official
**第十三項** 新租税特別措置法第七十条の七の二の規定は、平成二十九年一月一日以後に相続又は遺贈により取得をする同条第二項第二号に規定する非上場株式等に係る相続税について適用し、同日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の七の二第二項第二号に規定する非上場株式等に係る相続税については、なお従前の例による。
suppl-4291-4/art-88/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-13
The provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article acquired by inheritance or bequest on or after January 1, 2017, and the provisions then in force continue to govern inheritance tax on unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before that date.
machine translation, not official
**第十四項** 次に掲げる者は、新租税特別措置法第七十条の七の二第二項第三号に規定する経営承継相続人等とみなして、同条第三十一項から第三十四項まで及び第三十九項の規定を適用する。この場合において、当該経営承継相続人等に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4291-4/art-88/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14
The provisions of paragraphs (31) through (34) and paragraph (39) of Article 70-7-2 of the New Act on Special Measures Concerning Taxation apply by deeming the persons listed below to be successor heirs, etc. prescribed in paragraph (2), item (iii) of that Article. In this case, necessary matters concerning the application of those provisions with regard to those successor heirs, etc. are specified by Cabinet Order.
machine translation, not official
**一** 平成二十二年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4291-4/art-88/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-1
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2010 Former Act to whom the provisions of paragraph (1) of that Article apply;
machine translation, not official
**二** 平成二十三年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4291-4/art-88/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-2
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2011 Former Act to whom the provisions of paragraph (1) of that Article apply;
machine translation, not official
**三** 平成二十五年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4291-4/art-88/par-14/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-3
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2013 Former Act to whom the provisions of paragraph (1) of that Article apply;
machine translation, not official
**四** 平成二十七年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4291-4/art-88/par-14/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-4
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2015 Former Act to whom the provisions of paragraph (1) of that Article apply;
machine translation, not official
**五** 旧租税特別措置法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4291-4/art-88/par-14/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-5
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation to whom the provisions of paragraph (1) of that Article apply.
machine translation, not official
**第十五項** 前項の規定により適用する新租税特別措置法第七十条の七の二第三十一項から第三十四項まで及び第三十九項の規定は、次に掲げる会社が、平成二十八年四月一日以後に発生した同条第三十二項に規定する災害等により同条第三十一項各号に掲げる場合に該当することとなった場合について適用する。
suppl-4291-4/art-88/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15
The provisions of Article 70-7-2, paragraphs (31) through (34) and paragraph (39) of the New Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of the preceding paragraph, apply in the case where any of the companies listed below has come to fall under any of the cases listed in the items of paragraph (31) of that Article due to a disaster, etc. prescribed in paragraph (32) of that Article that occurred on or after April 1, 2016:
machine translation, not official
**一** 前項第一号に掲げる経営承継相続人等が有する平成二十二年旧法第七十条の七の二第一項の特例非上場株式等に係る同条第二項第一号に規定する認定承継会社
suppl-4291-4/art-88/par-15/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-15/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-1
the certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) of the 2010 Former Act pertaining to the special unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor heir, etc. listed in item (i) of the preceding paragraph;
machine translation, not official
**二** 前項第二号に掲げる経営承継相続人等が有する平成二十三年旧法第七十条の七の二第一項の特例非上場株式等に係る同条第二項第一号に規定する認定承継会社
suppl-4291-4/art-88/par-15/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-15/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-2
the certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) of the 2011 Former Act pertaining to the special unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor heir, etc. listed in item (ii) of the preceding paragraph;
machine translation, not official
**三** 前項第三号に掲げる経営承継相続人等が有する平成二十五年旧法第七十条の七の二第一項の特例非上場株式等に係る同条第二項第一号に規定する認定承継会社
suppl-4291-4/art-88/par-15/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-15/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-3
the certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) of the 2013 Former Act pertaining to the special unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor heir, etc. listed in item (iii) of the preceding paragraph;
machine translation, not official
**四** 前項第四号に掲げる経営承継相続人等が有する平成二十七年旧法第七十条の七の二第一項の特例非上場株式等に係る同条第二項第一号に規定する認定承継会社
suppl-4291-4/art-88/par-15/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-15/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-4
the certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) of the 2015 Former Act pertaining to the special unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor heir, etc. listed in item (iv) of the preceding paragraph;
machine translation, not official
**五** 前項第五号に掲げる経営承継相続人等が有する旧租税特別措置法第七十条の七の二第一項の特例非上場株式等に係る同条第二項第一号に規定する認定承継会社
suppl-4291-4/art-88/par-15/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-15/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-5
the certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation pertaining to the special unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor heir, etc. listed in item (v) of the preceding paragraph.
machine translation, not official
**第十六項** 新租税特別措置法第七十条の七の四の規定は、平成二十九年一月一日以後に新租税特別措置法第七十条の七の三の規定により相続又は遺贈により取得をしたものとみなされる同条第一項に規定する特例受贈非上場株式等に係る相続税について適用し、同日前に旧租税特別措置法第七十条の七の三の規定により相続又は遺贈により取得をしたものとみなされた同条第一項に規定する特例受贈非上場株式等に係る相続税については、なお従前の例による。
suppl-4291-4/art-88/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-16
The provisions of Article 70-7-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that are deemed to have been acquired by inheritance or bequest pursuant to the provisions of that Article on or after January 1, 2017, and the provisions then in force continue to govern inheritance tax on special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were deemed to have been acquired by inheritance or bequest pursuant to the provisions of that Article before that date.
machine translation, not official
**第十七項** 次に掲げる者は、新租税特別措置法第七十条の七の四第二項第三号に規定する経営相続承継受贈者とみなして、同条第十六項において準用する新租税特別措置法第七十条の七の二第三十一項及び第三十二項並びに新租税特別措置法第七十条の七の四第十七項において準用する新租税特別措置法第七十条の七の二第三十三項及び第三十四項の規定を適用する。この場合において、当該経営相続承継受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4291-4/art-88/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17
The provisions of Article 70-7-2, paragraphs (31) and (32) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation and Article 70-7-2, paragraphs (33) and (34) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (17) of the New Act on Special Measures Concerning Taxation apply by deeming the persons listed below to be successor donees for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation. In this case, necessary matters concerning the application of those provisions with regard to those successor donees for inheritance are specified by Cabinet Order.
machine translation, not official
**一** 平成二十二年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4291-4/art-88/par-17/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-1
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2010 Former Act to whom the provisions of paragraph (1) of that Article apply;
machine translation, not official
**二** 平成二十三年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4291-4/art-88/par-17/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-2
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2011 Former Act to whom the provisions of paragraph (1) of that Article apply;
machine translation, not official
**三** 平成二十五年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4291-4/art-88/par-17/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-3
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2013 Former Act to whom the provisions of paragraph (1) of that Article apply;
machine translation, not official
**四** 平成二十七年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4291-4/art-88/par-17/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-4
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2015 Former Act to whom the provisions of paragraph (1) of that Article apply;
machine translation, not official
**五** 旧租税特別措置法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4291-4/art-88/par-17/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-5
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation to whom the provisions of paragraph (1) of that Article apply.
machine translation, not official
**第十八項** 前項の規定により適用する新租税特別措置法第七十条の七の四第十六項において準用する新租税特別措置法第七十条の七の二第三十一項及び第三十二項並びに新租税特別措置法第七十条の七の四第十七項において準用する新租税特別措置法第七十条の七の二第三十三項及び第三十四項の規定は、次に掲げる会社が、平成二十八年四月一日以後に発生した新租税特別措置法第七十条の七の四第十六項において準用する新租税特別措置法第七十条の七の二第三十二項に規定する災害等により新租税特別措置法第七十条の七の四第十六項において準用する新租税特別措置法第七十条の七の二第三十一項各号に掲げる場合に該当することとなった場合について適用する。
suppl-4291-4/art-88/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18
The provisions of Article 70-7-2, paragraphs (31) and (32) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation and Article 70-7-2, paragraphs (33) and (34) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (17) of the New Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of the preceding paragraph, apply in the case where any of the companies listed below has come to fall under any of the cases listed in the items of Article 70-7-2, paragraph (31) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation due to a disaster, etc. prescribed in Article 70-7-2, paragraph (32) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation that occurred on or after April 1, 2016:
machine translation, not official
**一** 前項第一号に掲げる経営相続承継受贈者が有する平成二十二年旧法第七十条の七の四第一項の特例相続非上場株式等に係る同条第二項第一号に規定する認定相続承継会社
suppl-4291-4/art-88/par-18/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-18/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-1
the certified inheritance succession company prescribed in Article 70-7-4, paragraph (2), item (i) of the 2010 Former Act pertaining to the special unlisted shares or similar interests for inheritance referred to in paragraph (1) of that Article that are held by the successor donee for inheritance listed in item (i) of the preceding paragraph;
machine translation, not official
**二** 前項第二号に掲げる経営相続承継受贈者が有する平成二十三年旧法第七十条の七の四第一項の特例相続非上場株式等に係る同条第二項第一号に規定する認定相続承継会社
suppl-4291-4/art-88/par-18/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-18/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-2
the certified inheritance succession company prescribed in Article 70-7-4, paragraph (2), item (i) of the 2011 Former Act pertaining to the special unlisted shares or similar interests for inheritance referred to in paragraph (1) of that Article that are held by the successor donee for inheritance listed in item (ii) of the preceding paragraph;
machine translation, not official
**三** 前項第三号に掲げる経営相続承継受贈者が有する平成二十五年旧法第七十条の七の四第一項の特例相続非上場株式等に係る同条第二項第一号に規定する認定相続承継会社
suppl-4291-4/art-88/par-18/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-18/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-3
the certified inheritance succession company prescribed in Article 70-7-4, paragraph (2), item (i) of the 2013 Former Act pertaining to the special unlisted shares or similar interests for inheritance referred to in paragraph (1) of that Article that are held by the successor donee for inheritance listed in item (iii) of the preceding paragraph;
machine translation, not official
**四** 前項第四号に掲げる経営相続承継受贈者が有する平成二十七年旧法第七十条の七の四第一項の特例相続非上場株式等に係る同条第二項第一号に規定する認定相続承継会社
suppl-4291-4/art-88/par-18/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-18/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-4
the certified inheritance succession company prescribed in Article 70-7-4, paragraph (2), item (i) of the 2015 Former Act pertaining to the special unlisted shares or similar interests for inheritance referred to in paragraph (1) of that Article that are held by the successor donee for inheritance listed in item (iv) of the preceding paragraph;
machine translation, not official
**五** 前項第五号に掲げる経営相続承継受贈者が有する旧租税特別措置法第七十条の七の四第一項の特例相続非上場株式等に係る同条第二項第一号に規定する認定相続承継会社
suppl-4291-4/art-88/par-18/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-18/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-5
the certified inheritance succession company prescribed in Article 70-7-4, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation pertaining to the special unlisted shares or similar interests for inheritance referred to in paragraph (1) of that Article that are held by the successor donee for inheritance listed in item (v) of the preceding paragraph.
machine translation, not official
**第十九項** 新租税特別措置法第七十条の七の十の規定は、附則第一条第十五号に定める日以後に新租税特別措置法第七十条の七の十第一項に規定する認定医療法人が受ける同項の経済的利益に係る贈与税について適用する。
suppl-4291-4/art-88/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-19
The provisions of Article 70-7-10 of the New Act on Special Measures Concerning Taxation apply to gift tax on the economic benefit referred to in paragraph (1) of that Article received by a certified medical care corporation prescribed in Article 70-7-10, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.
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### 第八十九条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4291-4/art-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89
**第一項** 新租税特別措置法第七十七条の規定は、施行日以後に同条に規定する者が同条に規定する土地を取得する場合における当該土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第七十七条に規定する者が同条に規定する土地を取得した場合における当該土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4291-4/art-89/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89/par-1
The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land prescribed in that Article in the case where a person prescribed in that Article acquires that land on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation in the case where a person prescribed in that Article acquired that land before the Effective Date.
machine translation, not official
**第二項** 施行日前に旧租税特別措置法第八十二条に規定する公社管理道路運営権者が同条に規定する公共施設等運営権の設定を受けた場合における当該公共施設等運営権の設定の登録に係る登録免許税については、なお従前の例による。
suppl-4291-4/art-89/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-89/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89/par-2
The provisions then in force continue to govern registration and license tax on the registration of the creation of a right to operate public facilities, etc. prescribed in Article 82 of the Former Act on Special Measures Concerning Taxation in the case where a holder of an operation right for a road managed by a public corporation prescribed in that Article received the creation of that right to operate public facilities, etc. before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第八十四条の四の規定は、平成二十八年四月一日以後に発生した同条第一項に規定する自然災害（以下この条において「自然災害」という。）に係る同項に規定する滅失建物等に代わる建物の新築又は取得をする場合における当該建物の所有権の保存若しくは移転又は新租税特別措置法第八十四条の四第二項に規定する当該建物を目的とする抵当権の設定の登記に係る登録免許税について適用する。
suppl-4291-4/art-89/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-89/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89/par-3
The provisions of Article 84-4 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership or of transfer of ownership of a building, or of the creation of a mortgage on that building prescribed in Article 84-4, paragraph (2) of the New Act on Special Measures Concerning Taxation, in the case where a building replacing a destroyed building, etc. prescribed in paragraph (1) of that Article pertaining to a natural disaster prescribed in that paragraph (hereinafter referred to as a "natural disaster" in this Article) that occurred on or after April 1, 2016 is newly built or acquired.
machine translation, not official
**第四項** 新租税特別措置法第八十四条の四の規定は、同条第一項に規定する被災者等（第六項において「被災者等」という。）が平成二十八年四月一日から施行日の前日までの間に発生した自然災害に係る同条第一項に規定する滅失建物等に代わる建物の新築又は取得をした場合において、当該期間内に受けた当該建物の所有権の保存若しくは移転又は同条第二項に規定する当該建物を目的とする抵当権の設定の登記に係る登録免許税について準用する。この場合において、同条第一項中「については、財務省令で定めるところにより当該自然災害の発生した日から同日以後五年を経過する日までの間に受けるものに限り」とあるのは「のうち平成二十八年四月一日から所得税法等の一部を改正する等の法律（平成二十九年法律第四号）の施行の日の前日までの間に受けたものについては」と、同条第二項中「受ける」とあるのは「受けた」と、「行われる」とあるのは「行われた」と読み替えるものとする。
suppl-4291-4/art-89/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-89/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89/par-4
The provisions of Article 84-4 of the New Act on Special Measures Concerning Taxation apply mutatis mutandis to registration and license tax on the registration of preservation of ownership or of transfer of ownership of a building, or of the creation of a mortgage on that building prescribed in paragraph (2) of that Article, received within the period from April 1, 2016 to the day before the Effective Date, in the case where a disaster victim, etc. prescribed in paragraph (1) of that Article (referred to as a "disaster victim, etc." in paragraph (6)) has newly built or acquired a building replacing a destroyed building, etc. prescribed in paragraph (1) of that Article pertaining to a natural disaster that occurred during that period. In this case, the phrase ", limited to registration received during the period from the day on which that natural disaster occurred until the day on which five years have elapsed on or after that day, pursuant to the provisions of Order of the Ministry of Finance" in paragraph (1) of that Article is deemed to be replaced with ", for such registration received during the period from April 1, 2016 to the day before the effective date of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; and in paragraph (2) of that Article, the phrase "receives" is deemed to be replaced with "received" and the phrase "is made" with "was made".
machine translation, not official
**第五項** 新租税特別措置法第八十四条の五の規定は、平成二十八年四月一日以後に発生した自然災害に係る同条第一項に規定する被災代替建物の敷地の用に供される土地の取得をする場合における当該土地の所有権の移転若しくは地上権若しくは賃借権の設定若しくは移転又は同条第二項に規定する当該土地を目的とする抵当権の設定の登記に係る登録免許税について適用する。
suppl-4291-4/art-89/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-89/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89/par-5
The provisions of Article 84-5 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land, or of creation or transfer of superficies rights or rights of lease on land, or of the creation of a mortgage on that land prescribed in paragraph (2) of that Article, in the case where land to be used as the site of a replacement building for a disaster-damaged building prescribed in paragraph (1) of that Article pertaining to a natural disaster that occurred on or after April 1, 2016 is acquired.
machine translation, not official
**第六項** 新租税特別措置法第八十四条の五の規定は、被災者等が平成二十八年四月一日から施行日の前日までの間に発生した自然災害に係る同条第一項に規定する被災代替建物の敷地の用に供される土地の取得をした場合において、当該期間内に受けた当該土地の所有権の移転若しくは地上権若しくは賃借権の設定若しくは移転又は同条第二項に規定する当該土地を目的とする抵当権の設定の登記に係る登録免許税について準用する。この場合において、同条第一項中「については、財務省令で定めるところにより当該自然災害の発生した日から同日以後五年を経過する日までの間に受けるものに限り」とあるのは「のうち平成二十八年四月一日から所得税法等の一部を改正する等の法律（平成二十九年法律第四号）の施行の日の前日までの間に受けたものについては」と、同条第二項中「受ける」とあるのは「受けた」と、「行われる」とあるのは「行われた」と読み替えるものとする。
suppl-4291-4/art-89/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-89/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89/par-6
The provisions of Article 84-5 of the New Act on Special Measures Concerning Taxation apply mutatis mutandis to registration and license tax on the registration of transfer of ownership of land, or of creation or transfer of superficies rights or rights of lease on land, or of the creation of a mortgage on that land prescribed in paragraph (2) of that Article, received within the period from April 1, 2016 to the day before the Effective Date, in the case where a disaster victim, etc. has acquired land to be used as the site of a replacement building for a disaster-damaged building prescribed in paragraph (1) of that Article pertaining to a natural disaster that occurred during that period. In this case, the phrase ", limited to registration received during the period from the day on which that natural disaster occurred until the day on which five years have elapsed on or after that day, pursuant to the provisions of Order of the Ministry of Finance" in paragraph (1) of that Article is deemed to be replaced with ", for such registration received during the period from April 1, 2016 to the day before the effective date of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; and in paragraph (2) of that Article, the phrase "receives" is deemed to be replaced with "received" and the phrase "is made" with "was made".
machine translation, not official
### 第九十条（納税義務の免除の規定の適用を受けない旨の届出等に関する特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Notification, etc. to the Effect of Choosing Not to Be Subject to the Provisions on Exemption from Tax Liability
caption: machine translation, not official
suppl-4291-4/art-90 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90
**第一項** 新租税特別措置法第八十六条の五の規定は、同条第一項に規定する指定日が施行日以後に到来する場合における被災日（同項に規定する被災日をいう。以下この条において同じ。）の属する課税期間（消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）をいう。以下この条において同じ。）から適用する。
suppl-4291-4/art-90/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-1
In the case where the designated day prescribed in Article 86-5, paragraph (1) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date, the provisions of that Article apply from the taxable period (meaning a taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period pursuant to the provisions of paragraph (2) or (4) of that Article); the same applies hereinafter in this Article) that includes the date of damage (meaning the date of damage prescribed in Article 86-5, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article).
machine translation, not official
**第二項** 前項の規定にかかわらず、施行日前に発生した特定非常災害（新租税特別措置法第八十六条の五第一項に規定する特定非常災害をいう。以下この条において同じ。）に係る国税通則法第十一条の規定の適用を受けた者のうち政令で定める者については、新租税特別措置法第八十六条の五の規定は、当該特定非常災害に係る国税通則法第十一条の規定により延長された期限として政令で定める日が施行日以後に到来する場合における被災日の属する課税期間から適用する。この場合における新租税特別措置法第八十六条の五の規定の適用については、同条第一項中「国税庁長官が当該特定非常災害の状況及び当該特定非常災害に係る国税通則法第十一条の規定による申告に関する期限の延長の状況を勘案して別に定める日」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第九十条第二項に規定する政令で定める日」と、「を同項」とあるのは「を消費税法第九条第四項」とする。
suppl-4291-4/art-90/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-2
Notwithstanding the provisions of the preceding paragraph, with regard to a person specified by Cabinet Order among persons to whom the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to a specified extraordinary Disaster (meaning a specified extraordinary Disaster prescribed in Article 86-5, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) that occurred before the Effective Date, the provisions of Article 86-5 of the New Act on Special Measures Concerning Taxation apply from the taxable period that includes the date of damage in the case where the day specified by Cabinet Order as the time limit extended pursuant to the provisions of Article 11 of the Act on General Rules for National Taxes in relation to that specified extraordinary Disaster arrives on or after the Effective Date. With regard to the application of the provisions of Article 86-5 of the New Act on Special Measures Concerning Taxation in this case, the phrase "the day separately specified by the Commissioner of the National Tax Agency in consideration of the situation of that specified extraordinary Disaster and the situation of the extension of time limits for filing returns under the provisions of Article 11 of the Act on General Rules for National Taxes in relation to that specified extraordinary Disaster" in paragraph (1) of that Article is deemed to be replaced with "the day specified by Cabinet Order prescribed in Article 90, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "of that paragraph" is deemed to be replaced with "of Article 9, paragraph (4) of the Consumption Tax Act".
machine translation, not official
**第三項** 前二項の規定にかかわらず、次の各号に掲げる規定は、施行日前一年以内に発生した特定非常災害の被災者である事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下この項において同じ。）のうち当該各号に定める事業者の施行日以後に終了する課税期間（前二項の規定により新租税特別措置法第八十六条の五の規定の適用を受ける課税期間を除く。）について適用する。
suppl-4291-4/art-90/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3
Notwithstanding the provisions of the preceding two paragraphs, the provisions listed in the following items apply to the taxable periods ending on or after the Effective Date (excluding taxable periods for which the provisions of Article 86-5 of the New Act on Special Measures Concerning Taxation apply pursuant to the provisions of the preceding two paragraphs) of the business operators specified in the respective items, among business operators (meaning business operators prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this paragraph) that are victims of a specified extraordinary Disaster that occurred within one year before the Effective Date:
machine translation, not official
**一** 新租税特別措置法第八十六条の五第二項 被災日前に消費税法第九条第四項の規定による届出書を提出した事業者であって、当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
suppl-4291-4/art-90/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-1
Article 86-5, paragraph (2) of the New Act on Special Measures Concerning Taxation: a business operator that filed the written notification under the provisions of Article 9, paragraph (4) of the Consumption Tax Act before the date of damage and to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
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**二** 新租税特別措置法第八十六条の五第四項 当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
suppl-4291-4/art-90/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-2
Article 86-5, paragraph (4) of the New Act on Special Measures Concerning Taxation: a business operator to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
machine translation, not official
**三** 新租税特別措置法第八十六条の五第五項 次に掲げる事業者
suppl-4291-4/art-90/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-3
Article 86-5, paragraph (5) of the New Act on Special Measures Concerning Taxation: the following business operators:
machine translation, not official
**イ** 被災日前に高額特定資産の仕入れ等を行った場合（消費税法第十二条の四第一項に規定する高額特定資産の仕入れ等を行った場合をいう。ロ及び第五号において同じ。）に該当していた事業者であって、当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
suppl-4291-4/art-90/par-3/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-3/sub-1
a business operator that fell under the case where a high-value specified asset, etc. has been acquired (meaning the case where a high-value specified asset, etc. has been acquired prescribed in Article 12-4, paragraph (1) of the Consumption Tax Act; the same applies in (b) and item (v)) before the date of damage, and to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
machine translation, not official
**ロ** 被災日から平成三十年十二月三十一日の属する課税期間の末日までの間に高額特定資産の仕入れ等を行った場合に該当することとなった事業者であって、当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
suppl-4291-4/art-90/par-3/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-3/sub-2
a business operator that came to fall under the case where a high-value specified asset, etc. has been acquired during the period from the date of damage to the last day of the taxable period that includes December 31, 2018, and to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
machine translation, not official
**四** 新租税特別措置法第八十六条の五第六項 当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
suppl-4291-4/art-90/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-4
Article 86-5, paragraph (6) of the New Act on Special Measures Concerning Taxation: a business operator to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
machine translation, not official
**五** 新租税特別措置法第八十六条の五第七項 次に掲げる事業者
suppl-4291-4/art-90/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-5
Article 86-5, paragraph (7) of the New Act on Special Measures Concerning Taxation: the following business operators:
machine translation, not official
**イ** 被災日前に高額特定資産の仕入れ等を行った場合に該当していた事業者であって、当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
suppl-4291-4/art-90/par-3/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-5/sub-1
a business operator that fell under the case where a high-value specified asset, etc. has been acquired before the date of damage, and to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
machine translation, not official
**ロ** 被災日から平成三十年十二月三十一日の属する課税期間の末日までの間に高額特定資産の仕入れ等を行った場合に該当することとなった事業者であって、当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
suppl-4291-4/art-90/par-3/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-5/sub-2
a business operator that came to fall under the case where a high-value specified asset, etc. has been acquired during the period from the date of damage to the last day of the taxable period that includes December 31, 2018, and to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
machine translation, not official
**六** 新租税特別措置法第八十六条の五第九項 被災日前に消費税法第三十七条第一項の規定による届出書を提出した事業者であって、当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
suppl-4291-4/art-90/par-3/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-6
Article 86-5, paragraph (9) of the New Act on Special Measures Concerning Taxation: a business operator that filed the written notification under the provisions of Article 37, paragraph (1) of the Consumption Tax Act before the date of damage and to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster.
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### 第九十一条（低アルコール分の蒸留酒類等に係る酒税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax Rates for Distilled Liquor, etc. with Low Alcohol Content
caption: machine translation, not official
suppl-4291-4/art-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91
**第一項** 別段の定めがあるものを除き、令和二年十月一日前に課した、又は課すべきであった旧租税特別措置法第八十七条の二に規定する蒸留酒類及びリキュールに係る酒税については、なお従前の例による。
suppl-4291-4/art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91/par-1
Except as otherwise provided, the provisions then in force continue to govern liquor tax on distilled liquor and liqueurs prescribed in Article 87-2 of the Former Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before October 1, 2020.
machine translation, not official
**第二項** 令和二年十月一日から令和八年九月三十日までの間に酒類の製造場から移出され、又は保税地域から引き取られる新租税特別措置法第八十七条の二に規定する蒸留酒類及びリキュールに係る同条の規定の適用については、同条第一号中「十一度」とあるのは「九度」と、「十万円」とあるのは「八万円」と、同条第二号中「十一度」とあるのは「九度」と、「十万円」とあるのは「八万円」と、「十度」とあるのは「八度」とする。
suppl-4291-4/art-91/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91/par-2
With regard to the application of the provisions of Article 87-2 of the New Act on Special Measures Concerning Taxation to distilled liquor and liqueurs prescribed in that Article that are shipped from a liquor manufacturing site or taken out of a bonded area during the period from October 1, 2020 to September 30, 2026, the phrase "11 degrees" in item (i) of that Article is deemed to be replaced with "9 degrees"; the phrase "100,000 yen" is deemed to be replaced with "80,000 yen"; the phrase "11 degrees" in item (ii) of that Article is deemed to be replaced with "9 degrees"; the phrase "100,000 yen" is deemed to be replaced with "80,000 yen"; and the phrase "10 degrees" is deemed to be replaced with "8 degrees".
machine translation, not official
**第三項** 前項の場合において、所得税法等の一部を改正する法律（平成三十年法律第七号。以下この項において「所得税法等改正法」という。）第十五条の規定による改正後の租税特別措置法（以下この項において「平成三十年新租税特別措置法」という。）第八十七条第一項（同条第二項の規定により読み替えて適用される場合を含む。）、新租税特別措置法第八十七条の三第一項、所得税法等改正法第十八条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「新震災特例法」という。）第四十三条の二第一項及び所得税法等の一部を改正する法律（令和三年法律第十一号）第十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「令和三年新震災特例法」という。）第四十三条第一項の規定の適用については、平成三十年新租税特別措置法第八十七条第一項中「次条」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第九十一条第二項の規定により読み替えて適用される次条」と、新租税特別措置法第八十七条の三第一項中「前条」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第九十一条第二項の規定により読み替えて適用される前条」と、新震災特例法第四十三条の二第一項及び令和三年新震災特例法第四十三条第一項中「第八十七条の二」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第九十一条第二項の規定により読み替えて適用される租税特別措置法第八十七条の二」と、「同項」とあるのは「同法第八十七条第一項」とする。
suppl-4291-4/art-91/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91/par-3
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 87, paragraph (1) (including as applied with the relevant terms and phrases replaced pursuant to the provisions of paragraph (2) of that Article) of the Act on Special Measures Concerning Taxation as amended by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; referred to as the "Income Tax Act Amendment Act" in this paragraph) (referred to as "the 2018 New Act on Special Measures Concerning Taxation" in this paragraph), Article 87-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, Article 43-2, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 18 of the Income Tax Act Amendment Act (referred to as the "New Special Provisions Law for Earthquake Victims" in this paragraph), and Article 43, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 13 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021) (referred to as the "Earthquake Special Provisions Act as Amended in 2021" in this paragraph), the phrase "the following Article" in Article 87, paragraph (1) of the 2018 New Act on Special Measures Concerning Taxation is deemed to be replaced with "the following Article as applied with the relevant terms and phrases replaced pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; the phrase "the preceding Article" in Article 87-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the preceding Article as applied with the relevant terms and phrases replaced pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; the phrase "Article 87-2" in Article 43-2, paragraph (1) of the New Special Provisions Law for Earthquake Victims and Article 43, paragraph (1) of the Earthquake Special Provisions Act as Amended in 2021 is deemed to be replaced with "Article 87-2 of the Act on Special Measures Concerning Taxation as applied with the relevant terms and phrases replaced pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; and the phrase "that paragraph" is deemed to be replaced with "Article 87, paragraph (1) of that Act".
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### 第九十二条（輸出酒類販売場から移出する酒類に係る酒税の免税等に関する経過措置） — Transitional Measures Concerning Exemption, etc. from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops
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suppl-4291-4/art-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92
**第一項** 新租税特別措置法第八十七条の六第一項の規定は、平成二十九年十月一日以後に、同条第七項に規定する輸出酒類販売場を経営する酒類製造者が、同条第一項に規定する非居住者に対し、同項に規定する酒類で輸出するため同項に規定する方法により購入されるものを販売するため、当該酒類を当該輸出酒類販売場から移出する酒類について適用する。
suppl-4291-4/art-92/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92/par-1
The provisions of Article 87-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to liquor that, on or after October 1, 2017, a liquor manufacturer operating a tax-free liquor shop prescribed in paragraph (7) of that Article ships from that tax-free liquor shop in order to sell, to a nonresident prescribed in paragraph (1) of that Article, liquor prescribed in that paragraph that is purchased for export by the method prescribed in that paragraph.
machine translation, not official
**第二項** 平成二十九年十月一日から平成三十年三月三十一日までの間における新租税特別措置法第八十七条の六第十一項及び第十二項の規定の適用については、同条第十一項中「規定は第三項」とあるのは「規定は、第三項」と、「、同法第七十四条の四第三項、第七十四条の七、第七十四条の八及び第七十四条の十三の規定は第一項の規定の適用を受けた酒類につき第三項又は第五項の規定による酒税の納税義務がある者又は納税義務があると認められる者と取引があると認められる者について、それぞれ準用する」とあるのは「準用する」と、「酒類製造者等（酒類製造者」とあるのは「酒類製造者」と、「同じ。）をいう。第三項において同じ」とあるのは「同じ」と、「、同条第三項中「酒類製造者等に原料を譲渡する義務があると認められる者その他自己の事業に関し酒類製造者等」とあるのは「免税酒類に係る納税義務者等」と、「これらの者」とあるのは「その者」と読み替える」とあるのは「読み替える」と、同条第十二項中「同条第一項」とあるのは「、同条第一項」と、「酒類製造者等とみなして同法第百二十八条」とあるのは「酒類製造者等とみなして、同法第百二十七条」と、「第百三十条の規定を、前項の規定により同法第七十四条の四第三項の規定が準用される第一項の規定の適用を受けた酒類につき第三項又は第五項の規定による酒税の納税義務がある者又は納税義務があると認められる者と取引があると認められる者は同条第三項に規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の四第三項に係る部分に限る。）及び第百三十条の規定を、それぞれ適用する」とあるのは「第百二十九条の規定を適用する」とする。
suppl-4291-4/art-92/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-92/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92/par-2
With regard to the application of the provisions of Article 87-6, paragraphs (11) and (12) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2017 to March 31, 2018, the phrase "規定は第三項" (the provisions … to a person who has a tax liability for liquor tax under the third paragraph, with no reading comma) in paragraph (11) of that Article is deemed to be replaced with "規定は、第三項" (the provisions … to a person who has a tax liability for liquor tax under the third paragraph, with a reading comma); the phrase "or a person found to have that tax liability, and the provisions of Article 74-4, paragraph (3), Article 74-7, Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to have transactions with a person who has a tax liability for liquor tax under the provisions of paragraph (3) or (5) with regard to liquor to which the provisions of paragraph (1) have been applied or a person found to have that tax liability, respectively" is deemed to be replaced with "or a person found to have that tax liability"; the phrase "a liquor manufacturer, etc. (meaning a liquor manufacturer" is deemed to be replaced with "a liquor manufacturer"; the phrase "the same applies in item (iv)); the same applies in paragraph (3)" is deemed to be replaced with "the same applies in item (iv)"; the phrase "the phrase 'those articles or raw materials' with 'that liquor'; the phrase 'a person found to be obliged to transfer raw materials to a liquor manufacturer, etc. or any other person found to have transactions with a liquor manufacturer, etc. in connection with that person's own business' in paragraph (3) of that Article with 'a person found to have transactions with a person liable for tax, etc. pertaining to tax-exempt liquor'; and the phrase 'these persons' with 'that person'" is deemed to be replaced with "and the phrase 'those articles or raw materials' with 'that liquor'"; the phrase "同条第一項" (the first paragraph of that Article, with no reading comma before it) in paragraph (12) of that Article is deemed to be replaced with "、同条第一項" (the first paragraph of that Article, with a reading comma before it); the phrase "is deemed to be a liquor manufacturer, etc., and the provisions of Article 128" is deemed to be replaced with "is deemed to be a liquor manufacturer, etc., and the provisions of Article 127"; and the phrase "Article 130 of that Act apply; and a person found to have transactions with a person who has a tax liability for liquor tax under the provisions of paragraph (3) or (5) with regard to liquor to which the provisions of paragraph (1) have been applied or a person found to have that tax liability, to whom the provisions of Article 74-4, paragraph (3) of that Act apply mutatis mutandis pursuant to the preceding paragraph, is deemed to be a person prescribed in paragraph (3) of that Article, and the provisions of Article 128 (limited to the parts of items (ii) and (iii) pertaining to Article 74-4, paragraph (3) of that Act) and Article 130 of that Act apply, respectively" is deemed to be replaced with "Article 129 of that Act apply".
machine translation, not official
**第三項** 新租税特別措置法第八十七条の六第七項の許可を受けようとする酒類製造者は、平成二十九年十月一日前においても、同項の規定の例により、輸出酒類販売場の許可を受けようとする酒類の製造場の所在地の所轄税務署長に対し、許可を受けるための申請をすることができる。ただし、同日までに当該許可を受けようとする酒類製造者は、同年六月三十日までに、その申請をしなければならない。
suppl-4291-4/art-92/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-92/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92/par-3
A liquor manufacturer that seeks to obtain the permission referred to in Article 87-6, paragraph (7) of the New Act on Special Measures Concerning Taxation may, even before October 1, 2017, file an application for that permission, in the manner provided for in that paragraph, with the district director having jurisdiction over the location of the liquor manufacturing site for which it seeks permission as a tax-free liquor shop; provided, however, that a liquor manufacturer that seeks to obtain that permission by that date must file the application by June 30 of that year.
machine translation, not official
**第四項** 税務署長は、前項の規定により新租税特別措置法第八十七条の六第七項の許可の申請を受けた場合には、平成二十九年十月一日前においても、同項の規定の例により、その許可をすることができる。この場合において、同項の規定の例により許可を受けたときは、同日において同項の規定により許可を受けたものとみなす。
suppl-4291-4/art-92/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-92/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92/par-4
Where the district director has received an application for the permission referred to in Article 87-6, paragraph (7) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of the preceding paragraph, the district director may, even before October 1, 2017, grant that permission in the manner provided for in that paragraph. In this case, where permission has been obtained in the manner provided for in that paragraph, it is deemed to have been obtained pursuant to the provisions of that paragraph on that date.
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### 第九十三条（自動車重量税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax
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suppl-4291-4/art-93 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93
**第一項** 平成二十九年五月一日前に旧租税特別措置法第九十条の十二第一項の規定の適用を受けた検査自動車（租税特別措置法第九十条の十第一項に規定する検査自動車をいう。第五項において同じ。）に係る旧租税特別措置法第九十条の十二第五項の規定の適用については、なお従前の例による。
suppl-4291-4/art-93/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-1
With regard to the application of the provisions of Article 90-12, paragraph (5) of the Former Act on Special Measures Concerning Taxation to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in paragraph (5)) to which the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied before May 1, 2017, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧租税特別措置法第九十条の十二第四項第一号イに掲げる検査自動車（同条第一項第三号に規定する電力併用自動車及び道路運送車両法（昭和二十六年法律第百八十五号）第三条に規定する軽自動車を除く。次項において同じ。）で平成二十九年五月一日から平成三十年四月三十日までの間において新租税特別措置法第九十条の十二の規定の適用がないもの（次項において「平成二十九年本則税率適用車」という。）について当該期間内に初めて道路運送車両法第六十条第一項又は第七十一条第四項の規定により自動車検査証の交付を受ける場合には、当該自動車検査証の交付に係る自動車重量税については、新租税特別措置法第九十条の十一の規定は、適用しない。
suppl-4291-4/art-93/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-2
With regard to motor vehicle tonnage tax pertaining to the issuance of an automobile inspection certificate in the case where an inspected motor vehicle listed in Article 90-12, paragraph (4), item (i), (a) of the Former Act on Special Measures Concerning Taxation (excluding hybrid electric motor vehicles prescribed in paragraph (1), item (iii) of that Article and light motor vehicles prescribed in Article 3 of the Road Transport Vehicle Act (Act No. 185 of 1951); the same applies in the following paragraph) to which the provisions of Article 90-12 of the New Act on Special Measures Concerning Taxation do not apply during the period from May 1, 2017 to April 30, 2018 (referred to as a "2017 standard-rate vehicle" in the following paragraph) receives, for the first time within that period, the issuance of an automobile inspection certificate pursuant to the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act, the provisions of Article 90-11 of the New Act on Special Measures Concerning Taxation do not apply.
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**第三項** 旧租税特別措置法第九十条の十二第四項第一号イに掲げる検査自動車で平成三十年五月一日から平成三十一年四月三十日までの間において新租税特別措置法第九十条の十二の規定の適用がないもの（平成二十九年本則税率適用車を除く。）について当該期間内に初めて道路運送車両法第六十条第一項又は第七十一条第四項の規定により自動車検査証の交付を受ける場合には、当該自動車検査証の交付に係る自動車重量税については、新租税特別措置法第九十条の十一の規定は、適用しない。
suppl-4291-4/art-93/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-3
With regard to motor vehicle tonnage tax pertaining to the issuance of an automobile inspection certificate in the case where an inspected motor vehicle listed in Article 90-12, paragraph (4), item (i), (a) of the Former Act on Special Measures Concerning Taxation to which the provisions of Article 90-12 of the New Act on Special Measures Concerning Taxation do not apply during the period from May 1, 2018 to April 30, 2019 (excluding 2017 standard-rate vehicles) receives, for the first time within that period, the issuance of an automobile inspection certificate pursuant to the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act, the provisions of Article 90-11 of the New Act on Special Measures Concerning Taxation do not apply.
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**第四項** 新租税特別措置法第九十条の十二の二の規定は、施行日以後に法定納期限（国税通則法第二条第八号に規定する法定納期限をいう。次項及び第八項において同じ。）の到来する自動車重量税について適用する。
suppl-4291-4/art-93/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-93/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-4
The provisions of Article 90-12-2 of the New Act on Special Measures Concerning Taxation apply to motor vehicle tonnage tax whose statutory payment due date (meaning the statutory payment due date prescribed in Article 2, item (viii) of the Act on General Rules for National Taxes; the same applies in the following paragraph and paragraph (8)) arrives on or after the Effective Date.
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**第五項** 国土交通大臣等（自動車重量税法（昭和四十六年法律第八十九号）第十条に規定する国土交通大臣等をいう。次項において同じ。）は、自動車検査証の交付等（同法第二条第一項第二号に規定する自動車検査証の交付等をいう。以下この項及び次項において同じ。）を受けた者が同法第八条、第十条、第十条の二又は第十二条第二項から第四項までの規定により当該自動車検査証の交付等に係る検査自動車につき納付すべき自動車重量税（施行日前に法定納期限の到来したものに限る。）の額の全部又は一部を納付していない事実をその法定納期限後において知った場合において、当該事実が生じた原因が当該自動車検査証の交付等を受けた者以外の者（以下第七項までにおいて「第三者」という。）にあるときは、同法第十三条第一項の規定による通知に先立ち、当該第三者（当該第三者と政令で定める特別の関係がある者を含む。次項及び第七項において同じ。）に対し、当該納付していない自動車重量税の納付を申し出る機会を与えることができる。
suppl-4291-4/art-93/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-5
In the case where the Minister of Land, Infrastructure, Transport and Tourism, etc. (meaning the Minister of Land, Infrastructure, Transport and Tourism, etc. prescribed in Article 10 of the Motor Vehicle Tonnage Tax Act (Act No. 89 of 1971); the same applies in the following paragraph) has learned, after the statutory payment due date, of the fact that a person who received the issuance, etc. of an automobile inspection certificate (meaning the issuance, etc. of an automobile inspection certificate prescribed in Article 2, paragraph (1), item (ii) of that Act; the same applies hereinafter in this paragraph and the following paragraph) has not paid all or part of the amount of motor vehicle tonnage tax (limited to that whose statutory payment due date arrived before the Effective Date) to be paid on the inspected motor vehicle pertaining to that issuance, etc. of an automobile inspection certificate pursuant to the provisions of Article 8, Article 10, Article 10-2 or Article 12, paragraphs (2) through (4) of that Act, if the cause of that fact lies with a person other than the person who received that issuance, etc. of an automobile inspection certificate (referred to as a "third party" hereinafter through paragraph (7)), the Minister of Land, Infrastructure, Transport and Tourism, etc. may, prior to the notice under the provisions of Article 13, paragraph (1) of that Act, give that third party (including a person who has a special relationship specified by Cabinet Order with that third party; the same applies in the following paragraph and paragraph (7)) an opportunity to offer to pay that unpaid motor vehicle tonnage tax.
machine translation, not official
**第六項** 国土交通大臣等は、前項の規定による申出の機会を与えられた第三者が当該申出をしたときは、自動車重量税法第十三条第一項の規定にかかわらず、当該第三者の同項に規定する納税地の所轄税務署長に対し、同項の規定による通知をしなければならない。この場合においては、当該第三者を当該通知に係る自動車検査証の交付等を受けた者とみなして、これに当該通知に係る自動車検査証の交付等に係る自動車重量税を課する。
suppl-4291-4/art-93/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-93/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-6
When a third party who has been given the opportunity to make an offer under the provisions of the preceding paragraph has made that offer, the Minister of Land, Infrastructure, Transport and Tourism, etc. must, notwithstanding the provisions of Article 13, paragraph (1) of the Motor Vehicle Tonnage Tax Act, give the notice under the provisions of that paragraph to the district director having jurisdiction over the place for tax payment of that third party prescribed in that paragraph. In this case, that third party is deemed to be the person who received the issuance, etc. of an automobile inspection certificate pertaining to that notice, and motor vehicle tonnage tax pertaining to the issuance, etc. of an automobile inspection certificate pertaining to that notice is imposed on that third party.
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**第七項** 第五項の規定による申出をした第三者は、当該申出を撤回することができない。
suppl-4291-4/art-93/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-93/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-7
A third party who has made an offer under the provisions of paragraph (5) may not withdraw that offer.
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**第八項** 第六項の規定の適用がある場合における自動車重量税の額については、その法定納期限の翌日から当該自動車重量税の額に係る国税通則法第三十六条第二項に規定する納税告知書に記載された納期限までの期間は、同法第六十条第二項の規定による延滞税の計算の基礎となる期間に算入しない。
suppl-4291-4/art-93/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-93/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-8
With regard to the amount of motor vehicle tonnage tax in the case where the provisions of paragraph (6) apply, the period from the day following its statutory payment due date to the due date for payment stated in the tax payment notice prescribed in Article 36, paragraph (2) of the Act on General Rules for National Taxes pertaining to the amount of that motor vehicle tonnage tax is not included in the period serving as the basis for calculating delinquent tax under the provisions of Article 60, paragraph (2) of that Act.
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**第九項** 前二項に定めるもののほか、第六項後段の規定の適用がある場合における自動車重量税法の規定の適用に関し必要な技術的読替えその他第五項及び第六項の規定の適用に関し必要な事項は、政令で定める。
suppl-4291-4/art-93/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-93/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-9
Beyond what is provided for in the preceding two paragraphs, the technical replacement of terms necessary for the application of the provisions of the Motor Vehicle Tonnage Tax Act in the case where the provisions of the second sentence of paragraph (6) apply, and other matters necessary for the application of the provisions of paragraphs (5) and (6), are specified by Cabinet Order.
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**第十項** 新租税特別措置法第九十条の十五の規定は、平成二十八年四月一日以後に発生した同条第二項に規定する自然災害に係る同項に規定する被災自動車について適用する。
suppl-4291-4/art-93/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-93/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-10
The provisions of Article 90-15 of the New Act on Special Measures Concerning Taxation apply to disaster-damaged motor vehicles prescribed in paragraph (2) of that Article pertaining to a natural disaster prescribed in that paragraph that occurred on or after April 1, 2016.
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### 第九十四条（印紙税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Stamp Tax
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suppl-4291-4/art-94 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-94 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-94
**第一項** 新租税特別措置法第九十一条の二及び第九十一条の四の規定は、平成二十八年四月一日以後に発生した新租税特別措置法第九十一条の二第一項に規定する自然災害に係る同項に規定する不動産譲渡契約書等又は同日以後に発生した新租税特別措置法第九十一条の四第一項に規定する災害に係る同項に規定する消費貸借契約書について適用する。
suppl-4291-4/art-94/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-94/par-1
The provisions of Articles 91-2 and 91-4 of the New Act on Special Measures Concerning Taxation apply to real property transfer contract documents, etc. prescribed in Article 91-2, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to a natural disaster prescribed in that paragraph that occurred on or after April 1, 2016, or to contract documents for loans for consumption prescribed in Article 91-4, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to a disaster prescribed in that paragraph that occurred on or after that date.
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**第二項** 新租税特別措置法第九十一条の二第一項又は第九十一条の四の規定により印紙税を課さないこととされるこれらの規定に規定する不動産譲渡契約書等又は消費貸借契約書で平成二十八年四月一日から施行日の前日までの間に作成したものにつき印紙税が納付されている場合には、当該納付された印紙税については、当該納付された印紙税を印紙税法（昭和四十二年法律第二十三号）第十四条第一項の過誤納金とみなして、同条の規定を適用する。
suppl-4291-4/art-94/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-94/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-94/par-2
In the case where stamp tax has been paid on a real property transfer contract document, etc. or a contract document for a loan for consumption prescribed in Article 91-2, paragraph (1) or Article 91-4 of the New Act on Special Measures Concerning Taxation, on which stamp tax is not to be imposed pursuant to those provisions, that was prepared during the period from April 1, 2016 to the day before the Effective Date, the provisions of Article 14 of the Stamp Tax Act (Act No. 23 of 1967) apply to the stamp tax so paid by deeming the stamp tax so paid to be an overpaid or erroneously paid amount referred to in paragraph (1) of that Article.
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### 第百三十九条（関税定率法等の一部を改正する法律の一部改正に伴う調整規定） — Adjustment Provisions Accompanying the Partial Amendment of the Act Partially Amending the Customs Tariff Act, etc.
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suppl-4291-4/art-139 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-139 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-139
**第一項** 関税定率法等の一部を改正する法律附則第一条第四号に掲げる規定の施行の日が附則第一条第三号に掲げる規定の施行の日前である場合には、前条の規定は、適用しない。
suppl-4291-4/art-139/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-139/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-139/par-1
If the effective date of the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Customs Tariff Act, etc. falls before the effective date of the provisions listed in Article 1, item (iii) of the Supplementary Provisions, the provisions of the preceding Article do not apply.
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### 第百四十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4291-4/art-140 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-140 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-140
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4291-4/art-140/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-140/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-140/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百四十一条（政令への委任） — Delegation to Cabinet Order
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suppl-4291-4/art-141 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-141 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-141
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4291-4/art-141/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-141/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-141/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二九年三月三一日法律第一三号
suppl-4291-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-13 · https://japanlaw.org/l/332AC0000000026/suppl-4291-13
### 第一条（施行期日） — Effective Date
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suppl-4291-13/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-13/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-13/art-1
**第一項** この法律は、平成二十九年四月一日から施行する。
suppl-4291-13/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-13/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-13/art-1/par-1
This Act comes into effect on April 1, 2017.
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## 附 則 平成二九年四月一四日法律第一五号
suppl-4291-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-15 · https://japanlaw.org/l/332AC0000000026/suppl-4291-15
### 第一条（施行期日） — Effective Date
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suppl-4291-15/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-15/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-15/art-1
**第一項** この法律は、公布の日から起算して三年を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4291-15/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-15/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-15/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 3 years from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一から三まで** 略
suppl-4291-15/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-15/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-15/art-1/par-1/item-1-to-3
Omitted
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**四** 第二条の規定並びに次条並びに附則第十九条、第二十条及び第二十六条の規定 公布の日から起算して一年六月を超えない範囲内において政令で定める日
suppl-4291-15/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-15/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-15/art-1/par-1/item-4
the provisions of Article 2, the following Article, and Articles 19, 20 and 26 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding one year and six months from the date of promulgation.
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## 附 則 平成二九年六月九日法律第五四号
suppl-4291-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-54 · https://japanlaw.org/l/332AC0000000026/suppl-4291-54
### 第一条（施行期日） — Effective Date
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suppl-4291-54/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-54/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-54/art-1
**第一項** この法律は、令和二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4291-54/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-54/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-54/art-1/par-1
This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一及び二** 略
suppl-4291-54/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-54/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-54/art-1/par-1/item-1-to-2
Omitted
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**三** 第一条中地方自治法第百九十六条及び第百九十九条の三の改正規定、同法第二百条の次に一条を加える改正規定並びに同法第二百三条の二第一項、第二百三十三条、第二百五十二条の七、第二百五十二条の十三、第二百五十二条の二十七第二項、第二百五十二条の三十三第二項及び第二百五十二条の三十六並びに附則第九条の改正規定、第二条中地方公営企業法第三十条の改正規定、第三条（地方独立行政法人法第十九条の次に一条を加える改正規定、同法第二十四条の改正規定及び同法第百二十三条第一項の改正規定（「含む。）」の下に「、第十九条の二第二項及び第四項」を加える部分に限る。）を除く。）の規定並びに第四条中市町村の合併の特例に関する法律第四十五条の改正規定並びに次条第二項並びに附則第三条、第四条第二項から第四項まで、第七項から第十項まで、第十三項及び第十六項、第五条第一項、第八条、第九条並びに第十二条の規定 平成三十年四月一日
suppl-4291-54/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-54/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-54/art-1/par-1/item-3
the provisions of Article 1 amending Articles 196 and 199-3 of the Local Autonomy Act, the provisions adding one Article after Article 200 of that Act, and the provisions amending Article 203-2, paragraph (1), Article 233, Article 252-7, Article 252-13, Article 252-27, paragraph (2), Article 252-33, paragraph (2) and Article 252-36 of that Act and Article 9 of its Supplementary Provisions; the provisions of Article 2 amending Article 30 of the Local Public Enterprise Act; the provisions of Article 3 (excluding the provisions adding one Article after Article 19 of the Local Independent Administrative Agency Act, the provisions amending Article 24 of that Act, and the provisions amending Article 123, paragraph (1) of that Act (limited to the part adding ", Article 19-2, paragraphs (2) and (4)" after "including)")); the provisions of Article 4 amending Article 45 of the Act on Special Provisions Concerning the Merger of Municipalities; and the provisions of paragraph (2) of the following Article and of Article 3, Article 4, paragraphs (2) through (4), (7) through (10), (13) and (16), Article 5, paragraph (1), Article 8, Article 9 and Article 12 of the Supplementary Provisions: April 1, 2018.
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## 附 則 平成二九年六月二三日法律第七四号
suppl-4291-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74
### 第一条（施行期日） — Effective Date
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suppl-4291-74/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-1
**第一項** この法律は、平成三十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4291-74/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-1/par-1
This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 附則第三条、第四条及び第二十五条の規定 公布の日（次号において「公布日」という。）
suppl-4291-74/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-1/par-1/item-1
the provisions of Articles 3, 4 and 25 of the Supplementary Provisions: the date of promulgation (referred to as the "date of promulgation" in the following item).
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### 第十七条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4291-74/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-17
**第一項** 前条の規定による改正後の租税特別措置法（次項において「新租税特別措置法」という。）第二十五条の規定は、平成三十年分以後の所得税について適用し、平成二十九年分以前の所得税については、なお従前の例による。
suppl-4291-74/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-17/par-1
The provisions of Article 25 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "New Act on Special Measures Concerning Taxation" in the following paragraph) apply to income tax for 2018 and subsequent years, and the provisions then in force continue to govern income tax for 2017 and prior years.
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**第二項** 新租税特別措置法第六十七条の三及び第六十八条の百一の規定は、法人の施行日以後に終了する事業年度（法人税法（昭和四十年法律第三十四号）第十三条及び第十四条に規定する事業年度をいう。以下この項において同じ。）分の法人税及び連結親法人（法人税法第二条第十二号の六の七に規定する連結親法人をいう。以下この項において同じ。）又は当該連結親法人による連結完全支配関係（法人税法第二条第十二号の七の七に規定する連結完全支配関係をいう。以下この項において同じ。）にある連結子法人（法人税法第二条第十二号の七に規定する連結子法人をいう。以下この項において同じ。）の施行日以後に終了する連結事業年度（法人税法第十五条の二に規定する連結事業年度をいう。以下この項において同じ。）分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4291-74/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-17/par-2
The provisions of Articles 67-3 and 68-101 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years (meaning the business years prescribed in Articles 13 and 14 of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph) of a corporation ending on or after the Effective Date and to corporation tax for consolidated business years (meaning the consolidated business years prescribed in Article 15-2 of the Corporation Tax Act; the same applies hereinafter in this paragraph) ending on or after the Effective Date of a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, item (xii)-6-7 of the Corporation Tax Act; the same applies hereinafter in this paragraph) or a consolidated subsidiary corporation (meaning a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act; the same applies hereinafter in this paragraph) having a consolidated full controlling interest (meaning a consolidated full controlling interest prescribed in Article 2, item (xii)-7-7 of the Corporation Tax Act; the same applies hereinafter in this paragraph) with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date and corporation tax for consolidated business years that ended before the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
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### 第二十五条（政令への委任） — Delegation to Cabinet Order
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suppl-4291-74/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-25
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4291-74/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-25/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成三〇年三月三一日法律第七号
suppl-4301-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4301-7/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1
**第一項** この法律は、平成三十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4301-7/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1
This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一** 略
suppl-4301-7/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-1
Omitted
machine translation, not official
**二** 第十五条中租税特別措置法第九十条の十二第四項の改正規定、同法第九十条の十三の改正規定及び同法第九十条の十四の改正規定 平成三十年五月一日
suppl-4301-7/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-2
the provisions of Article 15 amending Article 90-12, paragraph (4) of the Act on Special Measures Concerning Taxation, the provisions amending Article 90-13 of that Act and the provisions amending Article 90-14 of that Act: May 1, 2018;
machine translation, not official
**三** 次に掲げる規定 平成三十年十月一日
suppl-4301-7/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-3
the following provisions: October 1, 2018;
machine translation, not official
**イ** 略
suppl-4301-7/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**ロ** 第十五条中租税特別措置法第八十八条の二の改正規定（同条第一項中「平成三十年三月三十一日」を「平成三十一年三月三十一日」に改める部分を除く。）
suppl-4301-7/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-3/sub-2
the provisions of Article 15 amending Article 88-2 of the Act on Special Measures Concerning Taxation (excluding the part replacing "March 31, 2018" with "March 31, 2019" in paragraph (1) of that Article);
machine translation, not official
**四** 次に掲げる規定 平成三十一年一月一日
suppl-4301-7/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-4
the following provisions: January 1, 2019;
machine translation, not official
**イからヘまで** 略
suppl-4301-7/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-4/sub-1
Omitted
machine translation, not official
**ト** 第十五条中租税特別措置法第五条の二第七項第四号及び第五条の三第四項第四号の改正規定、同法第九条の八の改正規定、同法第三十七条の十四の改正規定（同条第五項第二号に係る部分、同項第四号に係る部分及び同条第九項に係る部分（「（平成十四年法律第百五十一号）」を削る部分に限る。）を除く。）、同法第四十条の二（見出しを含む。）の改正規定、同法第四十条の三の三第二十項の改正規定、同法第四十一条の十三の三第七項第四号の改正規定、同法第四十一条の二十一の改正規定、同法第四十一条の二十二第一項の改正規定、同法第四十二条の二第二項第一号の改正規定、同法第四十二条の二の二の改正規定（同条第一項中「が千」を「が百」に改める部分を除く。）、同法第四十二条の三第四項の改正規定、同法第六十六条の四第二十五項の改正規定、同法第六十七条の十六の改正規定並びに同法第六十八条の八十八第二十六項の改正規定並びに附則第七十四条、第七十六条、第八十四条、第百条及び第百四十二条の規定
suppl-4301-7/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-4/sub-2
the provisions of Article 15 amending Article 5-2, paragraph (7), item (iv) and Article 5-3, paragraph (4), item (iv) of the Act on Special Measures Concerning Taxation, the provisions amending Article 9-8 of that Act, the provisions amending Article 37-14 of that Act (excluding the part concerning paragraph (5), item (ii) of that Article, the part concerning item (iv) of that paragraph and the part concerning paragraph (9) of that Article (limited to the part deleting "(Act No. 151 of 2002)")), the provisions amending Article 40-2 of that Act (including its caption), the provisions amending Article 40-3-3, paragraph (20) of that Act, the provisions amending Article 41-13-3, paragraph (7), item (iv) of that Act, the provisions amending Article 41-21 of that Act, the provisions amending Article 41-22, paragraph (1) of that Act, the provisions amending Article 42-2, paragraph (2), item (i) of that Act, the provisions amending Article 42-2-2 of that Act (excluding the part replacing "is 1,000" with "is 100" in paragraph (1) of that Article), the provisions amending Article 42-3, paragraph (4) of that Act, the provisions amending Article 66-4, paragraph (25) of that Act, the provisions amending Article 67-16 of that Act and the provisions amending Article 68-88, paragraph (26) of that Act, and the provisions of Articles 74, 76, 84, 100 and 142 of the Supplementary Provisions;
machine translation, not official
**五** 次に掲げる規定 平成三十一年四月一日
suppl-4301-7/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-5
the following provisions: April 1, 2019;
machine translation, not official
**イ** 略
suppl-4301-7/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ロ** 第十五条中租税特別措置法第六十七条の五第一項の改正規定（「中小企業者又は」を「中小企業者（適用除外事業者に該当するものを除く。）又は」に改める部分に限る。）及び同法第六十八条の百二の二第一項の改正規定（「中小連結法人」の下に「（同項第五号の二に規定する適用除外事業者に該当するものを除く。）」を加える部分に限る。）
suppl-4301-7/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-5/sub-2
the provisions of Article 15 amending Article 67-5, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "small and medium sized enterprise or" with "small and medium sized enterprise (excluding one that falls under an excluded business operator) or") and the provisions amending Article 68-102-2, paragraph (1) of that Act (limited to the part adding "(excluding one that falls under an excluded business operator prescribed in item (v)-2 of that paragraph)" after "small or medium-sized consolidated corporation");
machine translation, not official
**六** 次に掲げる規定 令和二年一月一日
suppl-4301-7/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-6
the following provisions: January 1, 2020;
machine translation, not official
**イからニまで** 略
suppl-4301-7/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ホ** 第十五条中租税特別措置法の目次の改正規定（「第四十一条の四」を「第四十一条の三の三」に改める部分に限る。）、同法第三条の改正規定、同法第四条の五第六項の改正規定、同法第八条の二の改正規定、同法第八条の四の改正規定、同法第八条の五の改正規定、同法第九条第一項第六号の改正規定、同法第九条の三の二の改正規定、同法第九条の六の改正規定、同条の次に三条を加える改正規定、同法第二十五条の二の改正規定、同法第二十七条の改正規定、同法第三十七条の十四第九項の改正規定（「（平成十四年法律第百五十一号）」を削る部分に限る。）、同法第二章第六節中第四十一条の四の前に二条を加える改正規定、同法第四十一条の十五の三の改正規定、同法第四十二条の四第八項第二号ニの改正規定、同法第六十七条の十四の改正規定、同法第六十七条の十五の改正規定、同法第六十八条の三の二の改正規定、同法第六十八条の三の三の改正規定及び同法第六十八条の百十一第一項の改正規定並びに附則第五十六条から第六十一条まで、第七十条、第七十二条、第七十九条から第八十一条まで、第九十九条及び第百一条の規定
suppl-4301-7/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-6/sub-2
the provisions of Article 15 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 41-4" with "Article 41-3-3"), the provisions amending Article 3 of that Act, the provisions amending Article 4-5, paragraph (6) of that Act, the provisions amending Article 8-2 of that Act, the provisions amending Article 8-4 of that Act, the provisions amending Article 8-5 of that Act, the provisions amending Article 9, paragraph (1), item (vi) of that Act, the provisions amending Article 9-3-2 of that Act, the provisions amending Article 9-6 of that Act, the provisions adding three Articles after that Article, the provisions amending Article 25-2 of that Act, the provisions amending Article 27 of that Act, the provisions amending Article 37-14, paragraph (9) of that Act (limited to the part deleting "(Act No. 151 of 2002)"), the provisions adding two Articles before Article 41-4 in Chapter II, Section 6 of that Act, the provisions amending Article 41-15-3 of that Act, the provisions amending Article 42-4, paragraph (8), item (ii), (d) of that Act, the provisions amending Article 67-14 of that Act, the provisions amending Article 67-15 of that Act, the provisions amending Article 68-3-2 of that Act, the provisions amending Article 68-3-3 of that Act and the provisions amending Article 68-111, paragraph (1) of that Act, and the provisions of Articles 56 through 61, Article 70, Article 72, Articles 79 through 81, Article 99 and Article 101 of the Supplementary Provisions;
machine translation, not official
**七** 次に掲げる規定 令和二年四月一日
suppl-4301-7/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-7
the following provisions: April 1, 2020;
machine translation, not official
**イからニまで** 略
suppl-4301-7/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-7/sub-1
Omitted
machine translation, not official
**ホ** 第十五条中租税特別措置法の目次の改正規定（「第六十八条の百十一」を「第六十八条の百十二」に改める部分に限る。）、同法第六十八条の五を削り、同法第六十八条の四を同法第六十八条の五とする改正規定、同法第六十八条の三の四の次に一条を加える改正規定、同法第六十八条の八十八第二十項に後段として次のように加える改正規定、同法第三章第二十五節中第六十八条の百十一の次に一条を加える改正規定及び同法第八十七条の六の改正規定並びに附則第百二条、第百十五条及び第百十七条の規定
suppl-4301-7/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-7/sub-2
the provisions of Article 15 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 68-111" with "Article 68-112"), the provisions deleting Article 68-5 of that Act and renumbering Article 68-4 of that Act as Article 68-5 of that Act, the provisions adding one Article after Article 68-3-4 of that Act, the provisions adding the following as the second sentence of Article 68-88, paragraph (20) of that Act, the provisions adding one Article after Article 68-111 in Chapter III, Section 25 of that Act and the provisions amending Article 87-6 of that Act, and the provisions of Articles 102, 115 and 117 of the Supplementary Provisions;
machine translation, not official
**八** 次に掲げる規定 令和二年十月一日
suppl-4301-7/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-8
the following provisions: October 1, 2020;
machine translation, not official
**イ** 略
suppl-4301-7/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-8/sub-1
Omitted
machine translation, not official
**ロ** 第十五条中租税特別措置法第四十一条第二十四項の改正規定、同法第四十一条の二の二の改正規定、同法第四十一条の三第一項の改正規定、同法第四十一条の三の二第二十項の改正規定、同法第八十七条第一項の改正規定（「同法第二十三条第二項第一号又は第二号」を「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第二項第一号又は第二号」に改める部分及び「規定にかかわらず」の下に「、次の表の上欄に掲げる酒類の移出の日が同表の中欄に掲げる期間のいずれに属するかに応じ」を加え、「百分の八十（合成清酒及び発泡酒にあつては、百分の九十）」を「同表の下欄に定める割合」に改める部分に限る。）、同項に表を加える改正規定及び同条第二項の改正規定（「以下」と、」の下に「同項の表中」を加え、「、「百分の九十」を「、「九十分の六十四」とあるのは「百分の八十」と、「百分の九十」に改める部分に限る。）並びに附則第七十八条、第百二十条第二項及び第百二十一条第三項の規定
suppl-4301-7/art-1/par-1/item-8/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-8/sub-2
the provisions of Article 15 amending Article 41, paragraph (24) of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-2-2 of that Act, the provisions amending Article 41-3, paragraph (1) of that Act, the provisions amending Article 41-3-2, paragraph (20) of that Act, the provisions amending Article 87, paragraph (1) of that Act (limited to the part replacing "Article 23, paragraph (2), item (i) or (ii) of that Act" with "Article 36, paragraph (2), item (i) or (ii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the part adding ", according to which of the periods listed in the middle column of the following table the date of shipment of the liquor listed in the left-hand column of that table falls within" after "notwithstanding the provisions" and replacing "80 percent (90 percent for synthetic sake and happoshu)" with "the ratio specified in the right-hand column of that table"), the provisions adding a table to that paragraph and the provisions amending paragraph (2) of that Article (limited to the part adding "in the table of that paragraph" after "'hereinafter' and," and replacing ", '90 percent'" with ", '64/90' is deemed to be replaced with '80 percent', and '90 percent'"), and the provisions of Article 78, Article 120, paragraph (2) and Article 121, paragraph (3) of the Supplementary Provisions;
machine translation, not official
**九** 次に掲げる規定 令和三年一月一日
suppl-4301-7/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-9
the following provisions: January 1, 2021;
machine translation, not official
**イ及びロ** 略
suppl-4301-7/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-9/sub-1
Omitted
machine translation, not official
**ハ** 第十五条中租税特別措置法第四十二条の二の二第一項の改正規定（「が千」を「が百」に改める部分に限る。）及び附則第八十五条の規定
suppl-4301-7/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-9/sub-2
the provisions in Article 15 amending Article 42-2-2, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "1,000" with "100"), and the provisions of Article 85 of the Supplementary Provisions.
machine translation, not official
**十** 次に掲げる規定 農業経営基盤強化促進法等の一部を改正する法律（平成三十年法律第二十三号）の施行の日
suppl-4301-7/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-10
the following provisions: the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 23 of 2018) comes into effect;
machine translation, not official
**イ及びロ** 略
suppl-4301-7/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-10/sub-1
Omitted
machine translation, not official
**ハ** 第十五条中租税特別措置法第七十条の四第一項第一号の改正規定、同条第二項第一号の改正規定及び同法第七十条の六第一項第一号の改正規定並びに附則第百十八条第六項、第八項、第十一項及び第十四項の規定
suppl-4301-7/art-1/par-1/item-10/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-10/sub-2
the provisions in Article 15 amending Article 70-4, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation, the provisions amending paragraph (2), item (i) of that Article and the provisions amending Article 70-6, paragraph (1), item (i) of that Act, and the provisions of Article 118, paragraphs (6), (8), (11) and (14) of the Supplementary Provisions;
machine translation, not official
**ニ** 第二十条の規定及び附則第百二十七条の規定
suppl-4301-7/art-1/par-1/item-10/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-10/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-10/sub-3
the provisions of Article 20 and the provisions of Article 127 of the Supplementary Provisions;
machine translation, not official
**ホ** 第二十一条の規定及び附則第百二十八条の規定
suppl-4301-7/art-1/par-1/item-10/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-10/sub-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-10/sub-4
the provisions of Article 21 and the provisions of Article 128 of the Supplementary Provisions.
machine translation, not official
**十一及び十二** 略
suppl-4301-7/art-1/par-1/item-11-to-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-11-to-12 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-11-to-12
Omitted
machine translation, not official
**十三** 次に掲げる規定 産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号）の施行の日
suppl-4301-7/art-1/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-13
the following provisions: the date on which the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018) comes into effect;
machine translation, not official
**イ** 略
suppl-4301-7/art-1/par-1/item-13/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-13/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-13/sub-1
Omitted
machine translation, not official
**ロ** 第十五条中租税特別措置法の目次の改正規定（「第七節 景気調整のための課税の特例（第六十六条の三）」を「／第六節の二 特別事業再編を行う法人の株式を対価とする株式等の譲渡に係る所得の計算の特例（第六十六条の二の二）／第七節 景気調整のための課税の特例（第六十六条の三）／」に、「第二十節 削除」を「第二十節 特別事業再編を行う法人の株式を対価とする株式等の譲渡に係る連結所得の計算の特例（第六十八条の八十六）」に改める部分に限る。）、同法第十条の五の二第一項の改正規定、同法第十条の五の三第一項の改正規定、同法第三十七条の十三の二の次に一条を加える改正規定、同法第四十二条の十二の三第一項の改正規定、同法第四十二条の十二の四第一項の改正規定、同法第五十五条の二の改正規定、同法第三章第六節の次に一節を加える改正規定、同法第六十八条の十五の五第一項の改正規定、同法第六十八条の四十三の二の改正規定、同章第二十節の改正規定、同法第八十条第一項の改正規定（「平成三十年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）、同条第二項の改正規定（「平成三十年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）及び同条第四項を同条第五項とし、同条第三項を同条第四項とし、同条第二項の次に一項を加える改正規定並びに附則第百十九条の規定
suppl-4301-7/art-1/par-1/item-13/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-13/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-13/sub-2
the provisions in Article 15 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Section 7 Special Provisions on Taxation for Business Cycle Adjustment (Article 66-3)" with "/Section 6-2 Special Provisions on the Calculation of Income from the Transfer of Shares, etc. in Exchange for Shares of a Corporation Conducting a Special Business Restructuring (Article 66-2-2)/Section 7 Special Provisions on Taxation for Business Cycle Adjustment (Article 66-3)/" and the part replacing "Section 20 Deleted" with "Section 20 Special Provisions on the Calculation of Consolidated Income from the Transfer of Shares, etc. in Exchange for Shares of a Corporation Conducting a Special Business Restructuring (Article 68-86)"), the provisions amending Article 10-5-2, paragraph (1) of that Act, the provisions amending Article 10-5-3, paragraph (1) of that Act, the provisions adding one Article after Article 37-13-2 of that Act, the provisions amending Article 42-12-3, paragraph (1) of that Act, the provisions amending Article 42-12-4, paragraph (1) of that Act, the provisions amending Article 55-2 of that Act, the provisions adding one Section after Section 6 of Chapter III of that Act, the provisions amending Article 68-15-5, paragraph (1) of that Act, the provisions amending Article 68-43-2 of that Act, the provisions amending Section 20 of that Chapter, the provisions amending Article 80, paragraph (1) of that Act (excluding the part replacing "March 31, 2018" with "March 31, 2020"), the provisions amending paragraph (2) of that Article (excluding the part replacing "March 31, 2018" with "March 31, 2020"), and the provisions renumbering paragraph (4) of that Article as paragraph (5) of that Article, renumbering paragraph (3) of that Article as paragraph (4) of that Article and adding one paragraph after paragraph (2) of that Article, and the provisions of Article 119 of the Supplementary Provisions.
machine translation, not official
**十四** 次に掲げる規定 生産性向上特別措置法（平成三十年法律第二十五号）の施行の日
suppl-4301-7/art-1/par-1/item-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-14
the following provisions: the date on which the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018) comes into effect;
machine translation, not official
**イ** 略
suppl-4301-7/art-1/par-1/item-14/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-14/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-14/sub-1
Omitted
machine translation, not official
**ロ** 第十五条中租税特別措置法第十条の五の四の次に一条を加える改正規定、同法第十条の六第一項第十一号の改正規定、同号を同項第十二号とし、同号の次に二号を加える改正規定（第十三号の二に係る部分に限る。）、同法第十九条第一号の改正規定、同法第四十二条の四第八項第二号イの改正規定（「並びに第四十二条の十二の五」を「、第四十二条の十二の五並びに第四十二条の十二の六第二項」に改める部分に限る。）、同法第四十二条の十二の五の次に一条を加える改正規定、同法第四十二条の十三第一項第十五号の改正規定、同号を同項第十六号とし、同号の次に二号を加える改正規定（第十七号の二に係る部分に限る。）、同条第四項の改正規定、同条第五項の改正規定、同法第五十二条の二第一項の改正規定、同法第五十三条第一項第二号の改正規定、同法第六十八条の九第八項第二号イの改正規定（「並びに第六十八条の十五の六」を「、第六十八条の十五の六並びに第六十八条の十五の七第二項」に改める部分に限る。）、同法第六十八条の十五の七第一項第十五号の改正規定、同号を同項第十六号とし、同号の次に二号を加える改正規定（第十七号の二に係る部分に限る。）、同条を同法第六十八条の十五の八とする改正規定、同法第六十八条の十五の六の次に一条を加える改正規定、同法第六十八条の四十第一項の改正規定及び同法第六十八条の四十二第一項第二号の改正規定並びに附則第百九条第二項の規定
suppl-4301-7/art-1/par-1/item-14/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-14/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-14/sub-2
the provisions in Article 15 adding one Article after Article 10-5-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 10-6, paragraph (1), item (xi) of that Act, the provisions renumbering that item as item (xii) of that paragraph and adding two items after that item (limited to the part concerning item (xiii)-2), the provisions amending Article 19, item (i) of that Act, the provisions amending Article 42-4, paragraph (8), item (ii), (a) of that Act (limited to the part replacing "and Article 42-12-5" with ", Article 42-12-5 and Article 42-12-6, paragraph (2)"), the provisions adding one Article after Article 42-12-5 of that Act, the provisions amending Article 42-13, paragraph (1), item (xv) of that Act, the provisions renumbering that item as item (xvi) of that paragraph and adding two items after that item (limited to the part concerning item (xvii)-2), the provisions amending paragraph (4) of that Article, the provisions amending paragraph (5) of that Article, the provisions amending Article 52-2, paragraph (1) of that Act, the provisions amending Article 53, paragraph (1), item (ii) of that Act, the provisions amending Article 68-9, paragraph (8), item (ii), (a) of that Act (limited to the part replacing "and Article 68-15-6" with ", Article 68-15-6 and Article 68-15-7, paragraph (2)"), the provisions amending Article 68-15-7, paragraph (1), item (xv) of that Act, the provisions renumbering that item as item (xvi) of that paragraph and adding two items after that item (limited to the part concerning item (xvii)-2), the provisions renumbering that Article as Article 68-15-8 of that Act, the provisions adding one Article after Article 68-15-6 of that Act, the provisions amending Article 68-40, paragraph (1) of that Act and the provisions amending Article 68-42, paragraph (1), item (ii) of that Act, and the provisions of Article 109, paragraph (2) of the Supplementary Provisions.
machine translation, not official
**十五** 第十五条中租税特別措置法第十条の四の二の見出しの改正規定、同条第一項の改正規定（「平成三十年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）、同条第三項の改正規定、同条第七項の改正規定、同法第十条の五の見出しの改正規定、同条第三項の改正規定（「計算した金額（」の下に「当該計画の認定に係る特定業務施設が同法第五条第四項第五号ロに規定する準地方活力向上地域内にある場合には、二十万円に当該特定業務施設に係る当該個人の当該適用年の地方事業所特別基準雇用者数を乗じて計算した金額。」を加える部分に限る。）、同条第四項第七号の改正規定（「地方活力向上地域特定業務施設整備計画」を「地方活力向上地域等特定業務施設整備計画」に改める部分に限る。）、同項第十二号の改正規定、同条第九項の改正規定（「特定の地域」を「地方活力向上地域等」に改める部分に限る。）、同法第三十七条第十項の改正規定、同法第四十一条の十九第一項第五号の改正規定、同法第四十二条の十一の三の見出しの改正規定、同条第一項の改正規定（「平成三十年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）、同条第二項の改正規定、同法第四十二条の十二の見出しの改正規定、同条第三項の改正規定（「計算した金額（」の下に「当該計画の認定に係る特定業務施設が同法第五条第四項第五号ロに規定する準地方活力向上地域内にある場合には、二十万円に当該特定業務施設に係る当該法人の当該適用年度の地方事業所特別基準雇用者数を乗じて計算した金額。」を加える部分に限る。）、同条第四項の改正規定、同条第五項第七号の改正規定（「地方活力向上地域特定業務施設整備計画」を「地方活力向上地域等特定業務施設整備計画」に改める部分に限る。）、同項第十二号の改正規定、同法第六十五条の七第十四項の改正規定、同法第六十八条の十五の見出しの改正規定、同条第一項の改正規定（「平成三十年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）、同条第二項の改正規定、同法第六十八条の十五の二の見出しの改正規定、同条第三項の改正規定（「連結子法人（認定事業者であるものに限る」の下に「。以下この項においてそれぞれ「認定連結親法人」及び「認定連結子法人」という」を加え、「）の合計を乗じて計算した金額」を「以下この項において「連結内地方事業所特別基準雇用者数」という。）の合計を乗じて計算した金額（当該計画の認定に係る特定業務施設が同法第五条第四項第五号ロに規定する準地方活力向上地域内にある場合には、二十万円に当該特定業務施設に係る当該認定連結親法人及びその各認定連結子法人の当該適用年度の連結内地方事業所特別基準雇用者数の合計を乗じて計算した金額）」に改める部分及び「）を乗じて計算した金額（」を「以下この項において「加入法人地方事業所特別基準雇用者数」という。）を乗じて計算した金額（当該計画の認定に係る特定業務施設が同条第四項第五号ロに規定する準地方活力向上地域内にある場合には二十万円に当該特定業務施設に係る当該認定連結法人の当該適用年度の加入法人地方事業所特別基準雇用者数を乗じて計算した金額とし、」に改める部分に限る。）、同条第四項の改正規定、同条第五項第七号の改正規定（「地方活力向上地域特定業務施設整備計画」を「地方活力向上地域等特定業務施設整備計画」に改める部分に限る。）、同項第十二号の改正規定及び同法第六十八条の七十八第十四項の改正規定並びに附則第八十三条第二項の規定 地域再生法の一部を改正する法律（平成三十年法律第三十八号）の施行の日
suppl-4301-7/art-1/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-15
the provisions in Article 15 amending the caption of Article 10-4-2 of the Act on Special Measures Concerning Taxation, the provisions amending paragraph (1) of that Article (excluding the part replacing "March 31, 2018" with "March 31, 2020"), the provisions amending paragraph (3) of that Article, the provisions amending paragraph (7) of that Article, the provisions amending the caption of Article 10-5 of that Act, the provisions amending paragraph (3) of that Article (limited to the part adding "if the specified business facility pertaining to the certification of that plan is located within a quasi-area for improving regional vitality prescribed in Article 5, paragraph (4), item (v), (b) of that Act, the amount calculated by multiplying 200,000 yen by the special number of base employees at regional business offices of that individual for that applicable year pertaining to that specified business facility;" after "calculated amount ("), the provisions amending paragraph (4), item (vii) of that Article (limited to the part replacing "plan for developing specified business facilities in areas for improving regional vitality" with "plan for developing specified business facilities in areas for improving regional vitality, etc."), the provisions amending item (xii) of that paragraph, the provisions amending paragraph (9) of that Article (limited to the part replacing "specified areas" with "areas for improving regional vitality, etc."), the provisions amending Article 37, paragraph (10) of that Act, the provisions amending Article 41-19, paragraph (1), item (v) of that Act, the provisions amending the caption of Article 42-11-3 of that Act, the provisions amending paragraph (1) of that Article (excluding the part replacing "March 31, 2018" with "March 31, 2020"), the provisions amending paragraph (2) of that Article, the provisions amending the caption of Article 42-12 of that Act, the provisions amending paragraph (3) of that Article (limited to the part adding "if the specified business facility pertaining to the certification of that plan is located within a quasi-area for improving regional vitality prescribed in Article 5, paragraph (4), item (v), (b) of that Act, the amount calculated by multiplying 200,000 yen by the special number of base employees at regional business offices of that corporation for that applicable business year pertaining to that specified business facility;" after "calculated amount ("), the provisions amending paragraph (4) of that Article, the provisions amending paragraph (5), item (vii) of that Article (limited to the part replacing "plan for developing specified business facilities in areas for improving regional vitality" with "plan for developing specified business facilities in areas for improving regional vitality, etc."), the provisions amending item (xii) of that paragraph, the provisions amending Article 65-7, paragraph (14) of that Act, the provisions amending the caption of Article 68-15 of that Act, the provisions amending paragraph (1) of that Article (excluding the part replacing "March 31, 2018" with "March 31, 2020"), the provisions amending paragraph (2) of that Article, the provisions amending the caption of Article 68-15-2 of that Act, the provisions amending paragraph (3) of that Article (limited to the part adding "; hereinafter referred to in this paragraph as a "certified consolidated parent corporation" and a "certified consolidated subsidiary corporation", respectively" after "consolidated subsidiary corporation (limited to one that is a certified business operator", the part replacing "), the amount calculated by multiplying by the total" with "; hereinafter referred to in this paragraph as the "special number of base employees at regional business offices within the consolidated group"), the amount calculated by multiplying by the total (if the specified business facility pertaining to the certification of that plan is located within a quasi-area for improving regional vitality prescribed in Article 5, paragraph (4), item (v), (b) of that Act, the amount calculated by multiplying 200,000 yen by the total of the special number of base employees at regional business offices within the consolidated group of that certified consolidated parent corporation and each of its certified consolidated subsidiary corporations for that applicable business year pertaining to that specified business facility)", and the part replacing "), the amount calculated by multiplying (" with "; hereinafter referred to in this paragraph as the "special number of base employees at regional business offices of the joining corporation"), the amount calculated by multiplying (if the specified business facility pertaining to the certification of that plan is located within a quasi-area for improving regional vitality prescribed in paragraph (4), item (v), (b) of that Article, the amount calculated by multiplying 200,000 yen by the special number of base employees at regional business offices of the joining corporation of that certified consolidated corporation for that applicable business year pertaining to that specified business facility, and"), the provisions amending paragraph (4) of that Article, the provisions amending paragraph (5), item (vii) of that Article (limited to the part replacing "plan for developing specified business facilities in areas for improving regional vitality" with "plan for developing specified business facilities in areas for improving regional vitality, etc."), the provisions amending item (xii) of that paragraph and the provisions amending Article 68-78, paragraph (14) of that Act, and the provisions of Article 83, paragraph (2) of the Supplementary Provisions: the date on which the Act Partially Amending the Local Revitalization Act (Act No. 38 of 2018) comes into effect;
machine translation, not official
**十六** 第十五条中租税特別措置法第七十条の四第二項の改正規定（同項第一号及び第四号に係る部分を除く。）、同法第七十条の四の二第一項の改正規定、同法第七十条の六第一項の改正規定（同項第一号に係る部分を除く。）、同条第二項第一号の改正規定、同条第五項を削り、同条第四項を同条第五項とする改正規定、同条第三項の改正規定、同項を同条第四項とし、同条第二項の次に一項を加える改正規定、同条第六項の改正規定、同条第三十九項第四号の改正規定、同法第七十条の六の二第一項の改正規定、同法第七十条の六の四第十五項第二号及び第六号の改正規定、同条第十六項の改正規定、同条を同法第七十条の六の六とし、同条の次に一条を加える改正規定（同法第七十条の六の四を同法第七十条の六の六とする部分に限る。）、同法第七十条の六の三の次に二条を加える改正規定、同法第七十条の八第四項の改正規定、同法第七十条の八の二第四項第二号の改正規定、同法第九十三条第五項の改正規定（「第七十条の六の四第十九項」を「第七十条の六の六第十九項」に改める部分に限る。）並びに同法第九十八条の表の改正規定（同表の都道府県の項中「第七十条の六の四第二十項」を「第七十条の六の六第二十項」に改める部分及び同表の市町村の項に係る部分に限る。）並びに附則第百十八条第十二項、第十七項及び第十八項並びに第百三十七条（地方自治法（昭和二十二年法律第六十七号）別表第一租税特別措置法（昭和三十二年法律第二十六号）の項第一号の改正規定（「第七十条の六の四第二十項」を「第七十条の六の六第二十項」に改める部分に限る。）及び同項第二号の改正規定に限る。）の規定 都市農地の貸借の円滑化に関する法律（平成三十年法律第六十八号）の施行の日
suppl-4301-7/art-1/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-16
the provisions in Article 15 amending Article 70-4, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the part concerning items (i) and (iv) of that paragraph), the provisions amending Article 70-4-2, paragraph (1) of that Act, the provisions amending Article 70-6, paragraph (1) of that Act (excluding the part concerning item (i) of that paragraph), the provisions amending paragraph (2), item (i) of that Article, the provisions deleting paragraph (5) of that Article and renumbering paragraph (4) of that Article as paragraph (5) of that Article, the provisions amending paragraph (3) of that Article, the provisions renumbering that paragraph as paragraph (4) of that Article and adding one paragraph after paragraph (2) of that Article, the provisions amending paragraph (6) of that Article, the provisions amending paragraph (39), item (iv) of that Article, the provisions amending Article 70-6-2, paragraph (1) of that Act, the provisions amending Article 70-6-4, paragraph (15), items (ii) and (vi) of that Act, the provisions amending paragraph (16) of that Article, the provisions renumbering that Article as Article 70-6-6 of that Act and adding one Article after that Article (limited to the part renumbering Article 70-6-4 of that Act as Article 70-6-6 of that Act), the provisions adding two Articles after Article 70-6-3 of that Act, the provisions amending Article 70-8, paragraph (4) of that Act, the provisions amending Article 70-8-2, paragraph (4), item (ii) of that Act, the provisions amending Article 93, paragraph (5) of that Act (limited to the part replacing "Article 70-6-4, paragraph (19)" with "Article 70-6-6, paragraph (19)") and the provisions amending the table in Article 98 of that Act (limited to the part replacing "Article 70-6-4, paragraph (20)" with "Article 70-6-6, paragraph (20)" in the row for prefectures in that table and the part concerning the row for municipalities in that table), and the provisions of Article 118, paragraphs (12), (17) and (18) and Article 137 of the Supplementary Provisions (limited to the provisions amending item (i) of the row for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) in Appended Table 1 of the Local Autonomy Act (Act No. 67 of 1947) (limited to the part replacing "Article 70-6-4, paragraph (20)" with "Article 70-6-6, paragraph (20)") and the provisions amending item (ii) of that row): the date on which the Act on Facilitation of Leasing of Urban Farmland (Act No. 68 of 2018) comes into effect;
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**十七** 第十五条中租税特別措置法第七十条の六の四を同法第七十条の六の六とし、同条の次に一条を加える改正規定（同法第七十条の六の四を同法第七十条の六の六とする部分を除く。）、同法第七十条の八の二第四項第二号の次に一号を加える改正規定及び同法第九十三条第五項の改正規定（「第七十条の七第十三項第十二号」を「第七十条の六の七第十六項、第七十条の七第十三項第十二号」に改める部分に限る。）並びに附則第百十八条第十九項の規定 文化財保護法及び地方教育行政の組織及び運営に関する法律の一部を改正する法律（平成三十年法律第四十二号）の施行の日
suppl-4301-7/art-1/par-1/item-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-17
the provisions in Article 15 renumbering Article 70-6-4 of the Act on Special Measures Concerning Taxation as Article 70-6-6 of that Act and adding one Article after that Article (excluding the part renumbering Article 70-6-4 of that Act as Article 70-6-6 of that Act), the provisions adding one item after Article 70-8-2, paragraph (4), item (ii) of that Act and the provisions amending Article 93, paragraph (5) of that Act (limited to the part replacing "Article 70-7, paragraph (13), item (xii)" with "Article 70-6-7, paragraph (16), Article 70-7, paragraph (13), item (xii)"), and the provisions of Article 118, paragraph (19) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Protection of Cultural Properties and the Act on the Organization and Operation of Local Educational Administration (Act No. 42 of 2018) comes into effect;
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**十八** 第十五条中租税特別措置法第八十三条の二を同法第八十三条の二の二とし、同法第八十三条の次に一条を加える改正規定 都市再生特別措置法等の一部を改正する法律（平成三十年法律第二十二号）の施行の日
suppl-4301-7/art-1/par-1/item-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-18 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-18
the provisions in Article 15 renumbering Article 83-2 of the Act on Special Measures Concerning Taxation as Article 83-2-2 of that Act and adding one Article after Article 83 of that Act: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 22 of 2018) comes into effect;
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**十九** 第十五条中租税特別措置法第八十四条の二の次に二条を加える改正規定（同法第八十四条の二の二に係る部分に限る。） 道路法等の一部を改正する法律（平成三十年法律第六号）の施行の日
suppl-4301-7/art-1/par-1/item-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-19
the provisions in Article 15 adding two Articles after Article 84-2 of the Act on Special Measures Concerning Taxation (limited to the part concerning Article 84-2-2 of that Act): the date on which the Act Partially Amending the Road Act, etc. (Act No. 6 of 2018) comes into effect;
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**二十** 第十五条中租税特別措置法第八十四条の二の次に二条を加える改正規定（同法第八十四条の二の三第二項に係る部分に限る。） 所有者不明土地の利用の円滑化等に関する特別措置法（平成三十年法律第四十九号）の施行の日
suppl-4301-7/art-1/par-1/item-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-20 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-20
the provisions in Article 15 adding two Articles after Article 84-2 of the Act on Special Measures Concerning Taxation (limited to the part concerning Article 84-2-3, paragraph (2) of that Act): the date on which the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (Act No. 49 of 2018) comes into effect;
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**二十一** 第十五条中租税特別措置法第八十四条の七第四項の改正規定 産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号）附則第一条第二号に掲げる規定の施行の日
suppl-4301-7/art-1/par-1/item-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-21 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-21
the provisions in Article 15 amending Article 84-7, paragraph (4) of the Act on Special Measures Concerning Taxation: the date on which the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018) come into effect;
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**二十二** 第十五条中租税特別措置法第九十条の十二第一項第四号イ（２）の改正規定（「（昭和五十四年法律第四十九号）」を削る部分を除く。） エネルギーの使用の合理化等に関する法律の一部を改正する法律（平成三十年法律第四十五号）の施行の日
suppl-4301-7/art-1/par-1/item-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-22 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-22
the provisions in Article 15 amending Article 90-12, paragraph (1), item (iv), (a), 2. of the Act on Special Measures Concerning Taxation (excluding the part deleting "(Act No. 49 of 1979)"): the date on which the Act Partially Amending the Act on the Rational Use of Energy (Act No. 45 of 2018) comes into effect.
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### 第五十六条（利子所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Interest Income
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suppl-4301-7/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-56
**第一項** 第十五条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第三条第三項の規定は、同項の居住者又は恒久的施設を有する非居住者が令和二年一月一日以後に支払を受けるべき同条第一項に規定する一般利子等について適用する。
suppl-4301-7/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-56/par-1
The provisions of Article 3, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by Article 15 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to general interest and similar income prescribed in paragraph (1) of that Article that a resident or a nonresident who has a permanent establishment referred to in paragraph (3) of that Article is to receive on or after January 1, 2020.
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### 第五十七条（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Privately Placed Bond-Based Investment Trusts, etc.
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suppl-4301-7/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-57
**第一項** 新租税特別措置法第八条の二第五項の規定は、同項の居住者又は恒久的施設を有する非居住者が令和二年一月一日以後に支払を受けるべき同条第一項に規定する私募公社債等運用投資信託等の収益の分配に係る配当等について適用する。
suppl-4301-7/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-57/par-1
The provisions of Article 8-2, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. prescribed in paragraph (1) of that Article that a resident or a nonresident who has a permanent establishment referred to in paragraph (5) of that Article is to receive on or after January 1, 2020.
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### 第五十八条（上場株式等に係る配当所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.
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suppl-4301-7/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-58
**第一項** 新租税特別措置法第八条の四第三項第四号の規定は、同条第一項の居住者又は恒久的施設を有する非居住者が令和二年一月一日以後に支払を受けるべき同項に規定する上場株式等の配当等について適用し、第十五条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第八条の四第一項の居住者又は恒久的施設を有する非居住者が同日前に支払を受けるべき同項に規定する上場株式等の配当等については、なお従前の例による。
suppl-4301-7/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-58/par-1
The provisions of Article 8-4, paragraph (3), item (iv) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. prescribed in paragraph (1) of that Article that a resident or a nonresident who has a permanent establishment referred to in that paragraph is to receive on or after January 1, 2020, and the provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that a resident or a nonresident who has a permanent establishment referred to in that paragraph is to receive before that date.
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### 第五十九条（確定申告を要しない配当所得等に関する経過措置） — Transitional Measures Concerning Dividend Income, etc. for Which No Final Return Is Required
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suppl-4301-7/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-59
**第一項** 新租税特別措置法第八条の五第一項及び第二項の規定は、同条第一項の居住者又は恒久的施設を有する非居住者が令和二年一月一日以後に支払を受けるべき同項に規定する利子等又は配当等について適用し、旧租税特別措置法第八条の五第一項の居住者又は恒久的施設を有する非居住者が同日前に支払を受けるべき同項に規定する利子等又は配当等については、なお従前の例による。
suppl-4301-7/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-59/par-1
The provisions of Article 8-5, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in paragraph (1) of that Article that a resident or a nonresident who has a permanent establishment referred to in that paragraph is to receive on or after January 1, 2020, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in Article 8-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment referred to in that paragraph is to receive before that date.
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### 第六十条（上場株式等の配当等に係る源泉徴収義務等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.
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suppl-4301-7/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-60
**第一項** 新租税特別措置法第九条の三の二第一項、第三項及び第五項から第七項までの規定は、同条第一項の個人又は内国法人若しくは外国法人に対して令和二年一月一日以後に支払われる同項に規定する上場株式等の配当等について適用し、旧租税特別措置法第九条の三の二第一項の個人又は内国法人若しくは外国法人に対して同日前に支払われた同項に規定する上場株式等の配当等については、なお従前の例による。
suppl-4301-7/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-60/par-1
The provisions of Article 9-3-2, paragraphs (1), (3) and (5) through (7) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. prescribed in paragraph (1) of that Article that are paid on or after January 1, 2020 to an individual, domestic corporation or foreign corporation referred to in that paragraph, and the provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were paid before that date to an individual, domestic corporation or foreign corporation referred to in that paragraph.
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### 第六十一条（特定目的会社の利益の配当に係る源泉徴収等の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Withholding at the Source, etc. for Dividends of Profits of Specific Purpose Companies
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suppl-4301-7/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-61
**第一項** 新租税特別措置法第九条の六の規定は、令和二年一月一日以後に支払われる同条第一項に規定する特定目的会社の同項に規定する利益の配当について適用する。
suppl-4301-7/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-61/par-1
The provisions of Article 9-6 of the New Act on Special Measures Concerning Taxation apply to dividends of profits prescribed in paragraph (1) of that Article of specific purpose companies prescribed in that paragraph that are paid on or after January 1, 2020.
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**第二項** 新租税特別措置法第九条の六の二の規定は、令和二年一月一日以後に支払われる同条第一項に規定する投資法人の同項に規定する配当等について適用する。
suppl-4301-7/art-61/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-61/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-61/par-2
The provisions of Article 9-6-2 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income prescribed in paragraph (1) of that Article of investment corporations prescribed in that paragraph that are paid on or after January 1, 2020.
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**第三項** 新租税特別措置法第九条の六の三の規定は、令和二年一月一日以後に支払われる特定目的信託の剰余金の配当について適用する。
suppl-4301-7/art-61/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-61/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-61/par-3
The provisions of Article 9-6-3 of the New Act on Special Measures Concerning Taxation apply to dividends of surplus of specified-purpose trusts that are paid on or after January 1, 2020.
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**第四項** 新租税特別措置法第九条の六の四の規定は、令和二年一月一日以後に支払われる同条第一項に規定する特定投資信託の剰余金の配当について適用する。
suppl-4301-7/art-61/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-61/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-61/par-4
The provisions of Article 9-6-4 of the New Act on Special Measures Concerning Taxation apply to dividends of surplus of specified investment trusts prescribed in paragraph (1) of that Article that are paid on or after January 1, 2020.
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### 第六十二条（高度省エネルギー増進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Advanced Energy Conservation Promotion Equipment, etc. Is Acquired
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suppl-4301-7/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-62
**第一項** 施行日からエネルギーの使用の合理化等に関する法律の一部を改正する法律（平成三十年法律第四十五号）の施行の日の前日までの間における新租税特別措置法第十条の二第一項の規定の適用については、同項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
平成三十年四月一日（第二号及び第三号に掲げるものにあつては、エネルギーの使用の合理化等に関する法律の一部を改正する法律（平成三十年法律第四十五号）の施行の日） 平成三十年四月一日
一 エネルギーの使用の合理化等に関する法律（昭和五十四年法律第四十九号）第七条第三項ただし書に規定する特定事業者又は同法第十八条第二項ただし書に規定する特定連鎖化事業者（同項ただし書に規定する特定連鎖化事業者が行う同条第一項に規定する連鎖化事業（以下この号において「特定連鎖化事業」という。）の同項に規定する加盟者（以下この号において「特定加盟者」という。）を含む。） 同法第十五条第一項又は第二十六条第一項の規定によりこれらの規定の主務大臣に提出されたこれらの規定の計画において設置するものとして記載されたエネルギー（同法第二条第一項に規定するエネルギーをいう。以下第三号までにおいて同じ。）の使用の合理化のための機械その他の減価償却資産でエネルギーの使用の合理化に特に効果の高いものとして政令で定めるもの（当該特定加盟者の同法第二十六条第一項の計画に係るものにあつては、当該特定加盟者が設置している当該特定連鎖化事業に係る同法第三条第一項に規定する工場等に係るものとして政令で定めるものに限る。）
二 エネルギーの使用の合理化等に関する法律第四十六条第一項の認定を受けた同項の工場等を設置している者 当該認定に係る同法第四十七条第三項に規定する連携省エネルギー計画に記載された同法第四十六条第一項に規定する連携省エネルギー措置の実施により取得又は製作若しくは建設（次号において「取得等」という。）をされる機械その他の減価償却資産でエネルギーの使用の合理化に資するものとして政令で定めるもの
三 エネルギーの使用の合理化等に関する法律第百十七条第一項の認定を受けた同項の荷主 当該認定に係る同法第百十八条第三項に規定する荷主連携省エネルギー計画に記載された同法第百十七条第一項に規定する荷主連携省エネルギー措置の実施により取得等をされる機械その他の減価償却資産でエネルギーの使用の合理化に資するものとして政令で定めるもの 一 エネルギーの使用の合理化等に関する法律（昭和五十四年法律第四十九号）第七条第三項ただし書に規定する特定事業者 同法第十四条第一項の規定により同項の主務大臣に提出された同項の計画において設置するものとして記載されたエネルギー（同法第二条第一項に規定するエネルギーをいう。以下この号及び次号において同じ。）の使用の合理化のための機械その他の減価償却資産でエネルギーの使用の合理化に特に効果の高いものとして政令で定めるもの
二 エネルギーの使用の合理化等に関する法律第十九条第二項ただし書に規定する特定連鎖化事業者（同項ただし書に規定する特定連鎖化事業者が行う同条第一項に規定する連鎖化事業（以下この号において「特定連鎖化事業」という。）の同項に規定する加盟者（以下この号において「特定加盟者」という。）を含む。） 同法第十四条第一項（同法第十九条の二第一項において準用する場合に限る。以下この号において同じ。）の規定により同法第十四条第一項の主務大臣に提出された同項の計画において設置するものとして記載されたエネルギーの使用の合理化のための機械その他の減価償却資産でエネルギーの使用の合理化に特に効果の高いものとして政令で定めるもの（当該特定加盟者の同項の計画に係るものにあつては、当該特定加盟者が設置している当該特定連鎖化事業に係る同法第三条第一項に規定する工場等に係るものとして政令で定めるものに限る。）
suppl-4301-7/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-62/par-1
With regard to the application of the provisions of Article 10-2, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on the Rational Use of Energy (Act No. 45 of 2018) comes into effect, the words listed in the left-hand column of the following table in that paragraph are deemed to be replaced with the words listed in the right-hand column of that table.
April 1, 2018 (for those listed in items (ii) and (iii), the date on which the Act Partially Amending the Act on the Rational Use of Energy (Act No. 45 of 2018) comes into effect) April 1, 2018
(i) a specified business operator prescribed in the proviso to Article 7, paragraph (3) of the Act on the Rational Use of Energy (Act No. 49 of 1979) or a specified chain business operator prescribed in the proviso to Article 18, paragraph (2) of that Act (including a member prescribed in paragraph (1) of that Article (hereinafter referred to as a "specified member" in this item) of a chain business prescribed in that paragraph (hereinafter referred to as a "specified chain business" in this item) conducted by a specified chain business operator prescribed in the proviso to that paragraph): machinery and other depreciable assets for the rational use of energy (meaning energy prescribed in Article 2, paragraph (1) of that Act; hereinafter the same applies up to item (iii)) that are stated as being installed in the plan under those provisions submitted to the competent minister under those provisions pursuant to the provisions of Article 15, paragraph (1) or Article 26, paragraph (1) of that Act, and that are specified by Cabinet Order as being particularly effective for the rational use of energy (for those pertaining to the plan under Article 26, paragraph (1) of that Act of that specified member, limited to those specified by Cabinet Order as pertaining to a factory, etc. prescribed in Article 3, paragraph (1) of that Act that pertains to that specified chain business and is installed by that specified member)
(ii) a person who has obtained the certification referred to in Article 46, paragraph (1) of the Act on the Rational Use of Energy and who installs a factory, etc. referred to in that paragraph: machinery and other depreciable assets that are acquired, or manufactured or constructed (referred to as an "acquisition, etc." in the following item), through the implementation of collaborative energy conservation measures prescribed in Article 46, paragraph (1) of that Act stated in the collaborative energy conservation plan prescribed in Article 47, paragraph (3) of that Act pertaining to that certification, and that are specified by Cabinet Order as contributing to the rational use of energy
(iii) a shipper referred to in Article 117, paragraph (1) of the Act on the Rational Use of Energy that has obtained the certification referred to in that paragraph: machinery and other depreciable assets that are subject to an acquisition, etc. through the implementation of shipper collaborative energy conservation measures prescribed in Article 117, paragraph (1) of that Act stated in the shipper collaborative energy conservation plan prescribed in Article 118, paragraph (3) of that Act pertaining to that certification, and that are specified by Cabinet Order as contributing to the rational use of energy (i) a specified business operator prescribed in the proviso to Article 7, paragraph (3) of the Act on the Rational Use of Energy (Act No. 49 of 1979): machinery and other depreciable assets for the rational use of energy (meaning energy prescribed in Article 2, paragraph (1) of that Act; hereinafter the same applies in this item and the following item) that are stated as being installed in the plan under that paragraph submitted to the competent minister referred to in that paragraph pursuant to the provisions of Article 14, paragraph (1) of that Act, and that are specified by Cabinet Order as being particularly effective for the rational use of energy
(ii) a specified chain business operator prescribed in the proviso to Article 19, paragraph (2) of the Act on the Rational Use of Energy (including a member prescribed in paragraph (1) of that Article (hereinafter referred to as a "specified member" in this item) of a chain business prescribed in that paragraph (hereinafter referred to as a "specified chain business" in this item) conducted by a specified chain business operator prescribed in the proviso to that paragraph): machinery and other depreciable assets for the rational use of energy that are stated as being installed in the plan under that paragraph submitted to the competent minister referred to in Article 14, paragraph (1) of that Act pursuant to the provisions of Article 14, paragraph (1) of that Act (limited to where it is applied mutatis mutandis pursuant to Article 19-2, paragraph (1) of that Act; hereinafter the same applies in this item), and that are specified by Cabinet Order as being particularly effective for the rational use of energy (for those pertaining to the plan under that paragraph of that specified member, limited to those specified by Cabinet Order as pertaining to a factory, etc. prescribed in Article 3, paragraph (1) of that Act that pertains to that specified chain business and is installed by that specified member)
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### 第六十三条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired
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suppl-4301-7/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-63
**第一項** 個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二第一項に規定するエネルギー環境負荷低減推進設備等については、なお従前の例による。
suppl-4301-7/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-63/par-1
The provisions then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in Article 10-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, or manufactured or constructed, before the Effective Date.
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### 第六十四条（地方活力向上地域等において雇用者の数が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc.
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suppl-4301-7/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64
**第一項** 新租税特別措置法第十条の五の規定は、令和元年分以後の所得税について適用し、平成三十年分以前の所得税については、なお従前の例による。
suppl-4301-7/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64/par-1
The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to income tax for 2019 and subsequent years, and the provisions then in force continue to govern income tax for 2018 and prior years.
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**第二項** 施行日前に地域再生法（平成十七年法律第二十四号）第十七条の二第三項の認定を受けた個人（施行日以後に同項の認定（同条第四項の規定による変更の認定を含む。）を受けた個人を除く。）が、新租税特別措置法第十条の五第三項第一号に規定する適用年（令和元年（平成三十一年一月一日から令和元年十二月三十一日までの期間をいう。附則第八十四条第一項において同じ。）以後の各年に限る。）において旧租税特別措置法第十条の五第一項第一号及び第三号に掲げる要件を満たす場合には、当該適用年における新租税特別措置法第十条の五の規定の適用については、次に定めるところによる。
suppl-4301-7/art-64/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64/par-2
Where an individual that obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act (Act No. 24 of 2005) before the Effective Date (excluding an individual that obtained the certification referred to in that paragraph (including the certification of a change under the provisions of paragraph (4) of that Article) on or after the Effective Date) meets the requirements listed in Article 10-5, paragraph (1), items (i) and (iii) of the Former Act on Special Measures Concerning Taxation in an applicable year prescribed in Article 10-5, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (limited to 2019 (meaning the period from January 1, 2019 to December 31, 2019; the same applies in Article 84, paragraph (1) of the Supplementary Provisions) and each subsequent year), the provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply in that applicable year as follows:
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**一** 新租税特別措置法第十条の五第一項第一号イ及びロに掲げる要件を満たすものとする。
suppl-4301-7/art-64/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64/par-2/item-1
the requirements listed in Article 10-5, paragraph (1), item (i), (a) and (b) of the New Act on Special Measures Concerning Taxation are deemed to be met;
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**二** 新租税特別措置法第十条の五第一項中「金額を超える」とあるのは「金額（前条第三項の規定により当該適用年の年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した残額）を超える」と、同項第二号イ中「百分の八」とあるのは「百分の十」と、同号ハ中「イ及びロに」とあるのは「イに」とする。
suppl-4301-7/art-64/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64/par-2/item-2
in Article 10-5, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "exceeding the amount" is deemed to be replaced with "exceeding the amount (if there is an amount to be deducted from the amount of income tax on the amount of gross income for that applicable year pursuant to the provisions of paragraph (3) of the preceding Article, the remaining amount after deducting that amount)"; in item (ii), (a) of that paragraph, the phrase "8 percent" is deemed to be replaced with "10 percent"; and in (c) of that item, the phrase "in (a) and (b)" is deemed to be replaced with "in (a)";
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**三** 新租税特別措置法第十条の五第一項第二号ロ及び第五項の規定は、適用しない。
suppl-4301-7/art-64/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64/par-2/item-3
the provisions of Article 10-5, paragraph (1), item (ii), (b) and paragraph (5) of the New Act on Special Measures Concerning Taxation do not apply.
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**第三項** 前項の規定は、新租税特別措置法第十条の五第七項に規定する書類に前項の規定の適用を受ける旨の記載がある場合に限り、適用する。
suppl-4301-7/art-64/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64/par-3
The provisions of the preceding paragraph apply only if the document prescribed in Article 10-5, paragraph (7) of the New Act on Special Measures Concerning Taxation contains a statement to the effect that the provisions of the preceding paragraph are to be applied.
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**第四項** 施行日から附則第一条第十五号に定める日の前日までの間における新租税特別措置法第十条の五の規定の適用については、同条第一項、第二項及び第三項第一号中「地方活力向上地域等特定業務施設整備計画」とあるのは「地方活力向上地域特定業務施設整備計画」と、同項第二号中「認定地方活力向上地域等特定業務施設整備計画」とあるのは「認定地方活力向上地域特定業務施設整備計画」と、「同号イ又はロに掲げる地域」とあるのは「同号に規定する地方活力向上地域」とする。
suppl-4301-7/art-64/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64/par-4
With regard to the application of the provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xv) of the Supplementary Provisions, the phrase "plan for developing specified business facilities in areas for improving regional vitality, etc." in paragraphs (1) and (2) and paragraph (3), item (i) of that Article is deemed to be replaced with "plan for developing specified business facilities in areas for improving regional vitality"; in item (ii) of that paragraph, the phrase "certified plan for developing specified business facilities in areas for improving regional vitality, etc." is deemed to be replaced with "certified plan for developing specified business facilities in areas for improving regional vitality", and the phrase "areas listed in (a) or (b) of that item" is deemed to be replaced with "area for improving regional vitality prescribed in that item".
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### 第六十五条（給与等の引上げ及び設備投資を行った場合等の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where Salary or Other Wages Are Raised and Capital Investment Is Made, etc.
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suppl-4301-7/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-65
**第一項** 新租税特別措置法第十条の五の四の規定は、令和元年分以後の所得税について適用し、平成三十年分以前の所得税については、なお従前の例による。
suppl-4301-7/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-65/par-1
The provisions of Article 10-5-4 of the New Act on Special Measures Concerning Taxation apply to income tax for 2019 and subsequent years, and the provisions then in force continue to govern income tax for 2018 and prior years.
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### 第六十六条（所得税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Income Tax
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suppl-4301-7/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-66
**第一項** 施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第十条の六の規定の適用については、同条第一項第十三号中「第十条の五の四第二項」とあるのは「前条第二項」と、同条第五項中「、第七号又は第十三号の二」とあるのは「又は第七号」と、同項第一号中「第十条の五の四第三項第五号」とあるのは「前条第三項第五号」と、同項第二号中「第十条の五の四第三項第七号」とあるのは「前条第三項第七号」と、同条第六項中「、第十条の四第六項及び前条第六項」とあるのは「及び第十条の四第六項」とする。
suppl-4301-7/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-66/par-1
With regard to the application of the provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, in paragraph (1), item (xiii) of that Article, the phrase "Article 10-5-4, paragraph (2)" is deemed to be replaced with "paragraph (2) of the preceding Article"; in paragraph (5) of that Article, the phrase ", item (vii) or item (xiii)-2" is deemed to be replaced with "or item (vii)"; in item (i) of that paragraph, the phrase "Article 10-5-4, paragraph (3), item (v)" is deemed to be replaced with "paragraph (3), item (v) of the preceding Article"; in item (ii) of that paragraph, the phrase "Article 10-5-4, paragraph (3), item (vii)" is deemed to be replaced with "paragraph (3), item (vii) of the preceding Article"; and in paragraph (6) of that Article, the phrase ", Article 10-4, paragraph (6) and paragraph (6) of the preceding Article" is deemed to be replaced with "and Article 10-4, paragraph (6)".
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### 第六十七条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4301-7/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-67
**第一項** 新租税特別措置法第十一条第一項（同項の表の第四号に係る部分に限る。）の規定は、個人が施行日以後に取得又は製作若しくは建設をする同号の中欄に掲げる減価償却資産について適用する。
suppl-4301-7/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-67/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iv) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that an individual acquires, or manufactures or constructs, on or after the Effective Date.
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**第二項** 新租税特別措置法第十三条の規定は、令和元年分以後の所得税について適用し、平成三十年分以前の所得税については、なお従前の例による。
suppl-4301-7/art-67/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-67/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-67/par-2
The provisions of Article 13 of the New Act on Special Measures Concerning Taxation apply to income tax for 2019 and subsequent years, and the provisions then in force continue to govern income tax for 2018 and prior years.
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**第三項** 施行日前に旧租税特別措置法第十三条の二第一項に規定する基準適合認定を受けた個人の同項に規定する適用年（平成三十年に限る。）の同項に規定する十二月三十一日において有する同項に規定する次世代育成支援対策資産及び施行日前に同項に規定する特例基準適合認定を受けた個人の同項に規定する特例認定適用年（平成三十年から令和二年までの各年に限る。）の同項に規定する十二月三十一日において有する同項に規定する次世代育成支援対策資産については、同条の規定は、なおその効力を有する。
suppl-4301-7/art-67/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-67/par-3
With regard to assets for measures to support the development of the next generation prescribed in Article 13-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held, on December 31 prescribed in that paragraph of an applicable year prescribed in that paragraph (limited to 2018), by an individual that obtained the certification of conformity to standards prescribed in that paragraph before the Effective Date, and assets for measures to support the development of the next generation prescribed in that paragraph that are held, on December 31 prescribed in that paragraph of a special certification applicable year prescribed in that paragraph (limited to each year from 2018 to 2020), by an individual that obtained the special certification of conformity to standards prescribed in that paragraph before the Effective Date, the provisions of that Article remain in force.
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### 第六十八条（特定災害防止準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Specified Disaster Prevention
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suppl-4301-7/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-68
**第一項** 新租税特別措置法第二十条の二（第三項第一号及び第二号に係る部分に限る。）の規定は、個人が施行日以後に同項第一号に規定する確認を受ける場合におけるその確認を受ける日の属する年分の所得税及び個人が施行日以後に同項第二号に規定する許可を取り消される場合におけるその取り消される日の属する年分の所得税について適用する。
suppl-4301-7/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-68/par-1
The provisions of Article 20-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), items (i) and (ii)) apply to income tax for the year that includes the date on which an individual receives the confirmation prescribed in item (i) of that paragraph, in the case where the individual receives that confirmation on or after the Effective Date, and to income tax for the year that includes the date on which the permission prescribed in item (ii) of that paragraph is revoked for an individual, in the case where it is revoked on or after the Effective Date.
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### 第六十九条（農業経営基盤強化準備金等に関する経過措置） — Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base, etc.
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suppl-4301-7/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-69
**第一項** 新租税特別措置法第二十四条の二及び第二十四条の三（新租税特別措置法第二十四条の二第三項第二号に係る部分に限る。）の規定は、個人が施行日以後に同号に規定する農用地等の同号に規定する取得等をする場合におけるその取得等をする日の属する年分の所得税について適用する。
suppl-4301-7/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-69/par-1
The provisions of Articles 24-2 and 24-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 24-2, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation) apply to income tax for the year that includes the date on which an individual carries out an acquisition, etc. prescribed in that item of agricultural land, etc. prescribed in that item, in the case where the individual carries it out on or after the Effective Date.
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### 第七十条（青色申告特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Blue Returns
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suppl-4301-7/art-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-70
**第一項** 新租税特別措置法第二十五条の二の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。
suppl-4301-7/art-70/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-70/par-1
The provisions of Article 25-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for 2019 and prior years.
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**第二項** 青色申告書を提出することにつき税務署長の承認を受けている個人のその承認を受けている年分（令和二年分に限る。）の所得税に係る所得税法等の一部を改正する法律（令和三年法律第十一号。以下この項において「令和三年改正法」という。）第七条の規定による改正前の租税特別措置法（以下この項において「令和三年改正前租税特別措置法」という。）第二十五条の二第四項第一号に規定する財務省令で定める帳簿書類については、当該個人が令和二年における当該帳簿書類の備付けを開始する日において当該帳簿書類に係る令和三年改正法第十二条の規定による改正前の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号。以下この項において「令和三年改正前電子帳簿保存法」という。）第四条第一項又は第五条第一項の承認を受けていない場合であって、同日の三月前の日が、当該帳簿書類に係る令和三年改正前電子帳簿保存法第七条第一項（令和三年改正前電子帳簿保存法第九条において準用する場合を含む。）の規定による届出書の提出がされた日又は令和三年改正前電子帳簿保存法第八条第二項（令和三年改正前電子帳簿保存法第九条において準用する場合を含む。）の規定による通知を受けた日以後一年以内の日でない場合には、令和三年改正前租税特別措置法第二十五条の二第四項第一号中「その年における前項に規定する帳簿書類のうち財務省令で定めるものにあつては、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第四条第一項又は第五条第一項の承認を受けて」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第七十条第二項の規定により読み替えられた所得税法等の一部を改正する法律（令和三年法律第十一号）第十二条の規定による改正前の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第六条第一項（同法第九条において準用する場合を含む。）の規定による申請に基づき同法第四条第一項又は第五条第一項の承認を受けて前項に規定する帳簿書類のうち財務省令で定めるものに係る同法第二条第三号に規定する電磁的記録の備付けを開始する日から令和二年十二月三十一日までの間における当該帳簿書類にあつては」と、「同法第二条第三号」とあるのは「同号」とし、令和三年改正前電子帳簿保存法第四条第一項及び第五条第一項中「最初の記録段階から一貫して」とあるのは「令和二年において電磁的記録の備付けを開始する日から一貫して」と、令和三年改正前電子帳簿保存法第六条第一項及び第五項第一号中「国税関係帳簿の備付けを開始する日」とあるのは「国税関係帳簿に係る電磁的記録の備付けを開始する日」として、これらの法律の規定を適用することができる。
suppl-4301-7/art-70/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-70/par-2
With regard to the books and documents specified by Order of the Ministry of Finance prescribed in Article 25-2, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation before the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021; hereinafter referred to as the "2021 Amendment Act" in this paragraph) (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2021 Amendment" in this paragraph) that pertain to income tax for a year (limited to 2020) for which an individual has obtained the approval of the district director for filing a blue return, if that individual has not, as of the date in 2020 on which the individual commences keeping those books and documents, obtained the approval referred to in Article 4, paragraph (1) or Article 5, paragraph (1) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998) before the amendment by Article 12 of the 2021 Amendment Act (hereinafter referred to as the "Electronic Books Preservation Act Before the 2021 Amendment" in this paragraph) pertaining to those books and documents, and the day three months before that date is not a day within one year after the date on which the written notification under Article 7, paragraph (1) of the Electronic Books Preservation Act Before the 2021 Amendment (including as applied mutatis mutandis pursuant to Article 9 of the Electronic Books Preservation Act Before the 2021 Amendment) pertaining to those books and documents was submitted or the date on which the notice under Article 8, paragraph (2) of the Electronic Books Preservation Act Before the 2021 Amendment (including as applied mutatis mutandis pursuant to Article 9 of the Electronic Books Preservation Act Before the 2021 Amendment) was received, the provisions of these Acts may be applied by deeming, in Article 25-2, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation Before the 2021 Amendment, the phrase "for those of the books and documents prescribed in the preceding paragraph for that year that are specified by Order of the Ministry of Finance, having obtained the approval referred to in Article 4, paragraph (1) or Article 5, paragraph (1) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998)" to be replaced with "for those books and documents during the period from the date on which the keeping of electromagnetic records prescribed in Article 2, item (iii) of that Act pertaining to those of the books and documents prescribed in the preceding paragraph that are specified by Order of the Ministry of Finance is commenced, with the approval referred to in Article 4, paragraph (1) or Article 5, paragraph (1) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998) before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021), as read by replacing terms pursuant to the provisions of Article 70, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), having been obtained based on an application under Article 6, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 9 of that Act), to December 31, 2020" and the phrase "Article 2, item (iii) of that Act" to be replaced with "that item", by deeming, in Article 4, paragraph (1) and Article 5, paragraph (1) of the Electronic Books Preservation Act Before the 2021 Amendment, the phrase "consistently from the initial recording stage" to be replaced with "consistently from the date in 2020 on which the keeping of electromagnetic records is commenced", and by deeming, in Article 6, paragraph (1) and paragraph (5), item (i) of the Electronic Books Preservation Act Before the 2021 Amendment, the phrase "the date on which the keeping of national tax-related books is commenced" to be replaced with "the date on which the keeping of electromagnetic records pertaining to national tax-related books is commenced".
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### 第七十一条（社会保険診療報酬の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income from Social Insurance Medical Fees
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suppl-4301-7/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-71
**第一項** 新租税特別措置法第二十六条（第二項第二号及び第四号に係る部分に限る。）の規定は、施行日以後に行われる同項に規定する社会保険診療について適用し、施行日前に行われた旧租税特別措置法第二十六条第二項に規定する社会保険診療については、なお従前の例による。
suppl-4301-7/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-71/par-1
The provisions of Article 26 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), items (ii) and (iv)) apply to social insurance medical care prescribed in that paragraph that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was provided before the Effective Date.
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### 第七十二条（家内労働者等の事業所得等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income for Business Income, etc. of Home Workers, etc.
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suppl-4301-7/art-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-72
**第一項** 新租税特別措置法第二十七条の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。
suppl-4301-7/art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-72/par-1
The provisions of Article 27 of the New Act on Special Measures Concerning Taxation apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for 2019 and prior years.
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### 第七十三条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4301-7/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-73
**第一項** 個人が施行日前に行った旧租税特別措置法第三十七条の七第一項に規定する土地等の交換又は譲渡については、なお従前の例による。
suppl-4301-7/art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-73/par-1
The provisions then in force continue to govern exchanges or transfers of land, etc. prescribed in Article 37-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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### 第七十四条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account
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suppl-4301-7/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-74
**第一項** 新租税特別措置法第三十七条の十四第五項（第二号及び第四号に係る部分を除く。）、第十項から第十六項まで及び第二十七項の規定は、平成三十一年一月一日以後に同条第五項第一号に規定する提出をする同号に規定する非課税口座簡易開設届出書について適用する。
suppl-4301-7/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-74/par-1
The provisions of Article 37-14, paragraph (5) (excluding the part concerning items (ii) and (iv)), paragraphs (10) through (16) and paragraph (27) of the New Act on Special Measures Concerning Taxation apply to simplified notifications of opening a tax-exempt account prescribed in paragraph (5), item (i) of that Article for which the submission prescribed in that item is made on or after January 1, 2019.
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### 第七十五条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.
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suppl-4301-7/art-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-75
**第一項** 新租税特別措置法第四十条第三項の規定は、施行日以後にされる同条第一項後段に規定する財産の贈与又は遺贈について適用し、施行日前にされた旧租税特別措置法第四十条第一項後段に規定する財産の贈与又は遺贈については、なお従前の例による。
suppl-4301-7/art-75/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-75/par-1
The provisions of Article 40, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to gifts or bequests of property prescribed in the second sentence of paragraph (1) of that Article that are made on or after the Effective Date, and the provisions then in force continue to govern gifts or bequests of property prescribed in the second sentence of Article 40, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were made before the Effective Date.
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**第二項** 新租税特別措置法第四十条第五項（第二号に係る部分に限る。）の規定は、施行日以後にされる同号に規定する財産の譲渡について適用し、施行日前にされた旧租税特別措置法第四十条第五項に規定する財産の譲渡については、なお従前の例による。
suppl-4301-7/art-75/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-75/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-75/par-2
The provisions of Article 40, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to transfers of property prescribed in that item that are made on or after the Effective Date, and the provisions then in force continue to govern transfers of property prescribed in Article 40, paragraph (5) of the Former Act on Special Measures Concerning Taxation that were made before the Effective Date.
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### 第七十六条（国等に対して重要文化財を譲渡した場合の譲渡所得の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains in the Case of Transfer of Important Cultural Properties to the State, etc.
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suppl-4301-7/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-76
**第一項** 個人が平成三十一年一月一日前に行った旧租税特別措置法第四十条の二第二項に規定する重要有形民俗文化財の譲渡については、なお従前の例による。
suppl-4301-7/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-76/par-1
The provisions then in force continue to govern transfers of Important Tangible Folk Cultural Properties prescribed in Article 40-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual made before January 1, 2019.
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### 第七十七条（居住者の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Residents
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suppl-4301-7/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-77
**第一項** 新租税特別措置法第四十条の四第二項、第六項及び第七項の規定は、同条第二項第一号に規定する外国関係会社の施行日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額について適用し、旧租税特別措置法第四十条の四第二項第一号に規定する外国関係会社の施行日前に開始した事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額については、なお従前の例による。
suppl-4301-7/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-77/par-1
The provisions of Article 40-4, paragraphs (2), (6) and (7) of the New Act on Special Measures Concerning Taxation apply, for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income for a financial subsidiary, etc., and the provisions then in force continue to govern, for business years that began before the Effective Date of a foreign affiliated company prescribed in Article 40-4, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income for a financial subsidiary, etc..
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**第二項** 新租税特別措置法第四十条の七第二項、第六項及び第七項の規定は、同条第一項に規定する外国関係法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額について適用し、旧租税特別措置法第四十条の七第一項に規定する外国関係法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額については、なお従前の例による。
suppl-4301-7/art-77/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-77/par-2
The provisions of Article 40-7, paragraphs (2), (6) and (7) of the New Act on Special Measures Concerning Taxation apply, for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article, to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that amount of partially applicable income for a financial affiliated corporation, and the provisions then in force continue to govern, for business years that began before the Effective Date of a foreign affiliated corporation prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that amount of partially applicable income for a financial affiliated corporation.
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### 第七十八条（年末調整に係る住宅借入金等を有する場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where a Person Has Housing Loans, etc. in Year-End Adjustment
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suppl-4301-7/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-78
**第一項** 新租税特別措置法第四十一条の二の二第四項から第六項まで及び第九項（これらの規定を新租税特別措置法第四十一条の三の二第二十項の規定により読み替えて適用する場合を含む。）の規定は、令和二年十月一日以後に提出する新租税特別措置法第四十一条の二の二第一項に規定する申告書について適用する。
suppl-4301-7/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-78/par-1
The provisions of Article 41-2-2, paragraphs (4) through (6) and paragraph (9) of the New Act on Special Measures Concerning Taxation (including where those provisions are applied with the terms replaced pursuant to the provisions of Article 41-3-2, paragraph (20) of the New Act on Special Measures Concerning Taxation) apply to returns prescribed in Article 41-2-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that are submitted on or after October 1, 2020.
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### 第七十九条（所得金額調整控除に関する経過措置） — Transitional Measures Concerning the Income Amount Adjustment Deduction
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suppl-4301-7/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-79
**第一項** 新租税特別措置法第四十一条の三の三の規定は、令和二年分以後の所得税について適用する。
suppl-4301-7/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-79/par-1
The provisions of Article 41-3-3 of the New Act on Special Measures Concerning Taxation apply to income tax for 2020 and subsequent years.
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### 第八十条（年末調整に係る所得金額調整控除に関する経過措置） — Transitional Measures Concerning the Income Amount Adjustment Deduction in Year-End Adjustment
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suppl-4301-7/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-80
**第一項** 新租税特別措置法第四十一条の三の四の規定は、令和二年一月一日以後に支払うべき同条第一項に規定する給与等について適用する。
suppl-4301-7/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-80/par-1
The provisions of Article 41-3-4 of the New Act on Special Measures Concerning Taxation apply to salary or other wages prescribed in paragraph (1) of that Article that are to be paid on or after January 1, 2020.
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### 第八十一条（公的年金等控除の最低控除額等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Minimum Amount, etc. of the Public Pension Deduction
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suppl-4301-7/art-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-81
**第一項** 新租税特別措置法第四十一条の十五の三第一項の規定により読み替えられた新所得税法第三十五条第四項の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。
suppl-4301-7/art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-81/par-1
The provisions of Article 35, paragraph (4) of the New Income Tax Act, as read by replacing terms pursuant to the provisions of Article 41-15-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for 2019 and prior years.
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**第二項** 新租税特別措置法第四十一条の十五の三第三項の規定により読み替えられた新所得税法第百六十九条第三号及び第二百十三条第一項第一号イの規定は、令和二年一月一日以後に支払うべき所得税法第百六十一条第一項第十二号ロに掲げる年金について適用し、同日前に支払うべき当該年金については、なお従前の例による。
suppl-4301-7/art-81/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-81/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-81/par-2
The provisions of Article 169, item (iii) and Article 213, paragraph (1), item (i), (a) of the New Income Tax Act, as read by replacing terms pursuant to the provisions of Article 41-15-3, paragraph (3) of the New Act on Special Measures Concerning Taxation, apply to pensions listed in Article 161, paragraph (1), item (xii), (b) of the Income Tax Act that are to be paid on or after January 1, 2020, and the provisions then in force continue to govern those pensions that are to be paid before that date.
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### 第八十二条（消滅時効を援用せずに支払うこととされた公的年金等に対する源泉徴収の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Withholding at the Source to Public Pensions, etc. to Be Paid without Invoking Extinctive Prescription
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suppl-4301-7/art-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-82
**第一項** 新租税特別措置法第四十一条の十五の四の規定は、施行日以後に支払う同条第一項に規定する公的年金等について適用する。
suppl-4301-7/art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-82/par-1
The provisions of Article 41-15-4 of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. prescribed in paragraph (1) of that Article that are paid on or after the Effective Date.
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### 第八十三条（特定新規中小会社が発行した株式を取得した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Shares Issued by a Specified New Small and Medium Sized Company Are Acquired
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suppl-4301-7/art-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-83
**第一項** 施行日前に旧租税特別措置法第四十一条の十九第一項第二号の指定を受けた同号に規定する指定会社により当該指定の日以後に発行される株式については、なお従前の例による。
suppl-4301-7/art-83/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-83/par-1
The provisions then in force continue to govern shares issued on or after the date of the designation referred to in Article 41-19, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation by a designated company prescribed in that item that received that designation before the Effective Date.
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**第二項** 附則第一条第十五号に定める日前に旧租税特別措置法第四十一条の十九第一項第五号の確認を受けた同号に規定する株式会社により当該確認を受けた日以後に発行される株式については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号中「平成三十年三月三十一日」とあるのは、「地域再生法の一部を改正する法律（平成三十年法律第三十八号）の施行の日の前日」とする。
suppl-4301-7/art-83/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-83/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-83/par-2
With regard to shares issued on or after the date of the confirmation referred to in Article 41-19, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation by a stock company prescribed in that item that received that confirmation before the date specified in Article 1, item (xv) of the Supplementary Provisions, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "March 31, 2018" in that item is deemed to be replaced with "the day before the date on which the Act Partially Amending the Local Revitalization Act (Act No. 38 of 2018) comes into effect".
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### 第八十四条（非居住者又は外国法人である外国組合員に対する課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Foreign Partners Who Are Nonresidents or Foreign Corporations
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suppl-4301-7/art-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-84
**第一項** 新租税特別措置法第四十一条の二十一の規定は、同条第一項の非居住者が令和元年以後の各年において有することとなる当該非居住者に係る同項及び同条第三項に規定する国内源泉所得又は同条第一項の外国法人が平成三十一年一月一日以後に開始する事業年度において支払を受けるべき当該外国法人に係る同項に規定する国内源泉所得について適用し、旧租税特別措置法第四十一条の二十一第一項の非居住者が平成三十年以前の各年において有することとなった所得税法第百六十一条第一項に規定する国内源泉所得又は旧租税特別措置法第四十一条の二十一第一項の外国法人が同日前に開始した事業年度において支払を受けるべき所得税法第百六十一条第一項第四号から第十一号まで若しくは第十三号から第十六号までに掲げる国内源泉所得については、なお従前の例による。
suppl-4301-7/art-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-84/par-1
The provisions of Article 41-21 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in paragraph (1) and paragraph (3) of that Article pertaining to a nonresident referred to in paragraph (1) of that Article that the nonresident comes to have in 2019 or any subsequent year, or to domestic source income prescribed in paragraph (1) of that Article pertaining to a foreign corporation referred to in that paragraph that the foreign corporation is to receive in a business year beginning on or after January 1, 2019, and the provisions then in force continue to govern domestic source income prescribed in Article 161, paragraph (1) of the Income Tax Act that a nonresident referred to in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation came to have in 2018 or any prior year, or domestic source income listed in Article 161, paragraph (1), items (iv) through (xi) or items (xiii) through (xvi) of the Income Tax Act that a foreign corporation referred to in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation is to receive in a business year that began before that date.
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**第二項** 旧租税特別措置法第四十一条の二十一第九項に規定する非居住者が平成三十年以前の各年において同項に規定する国内源泉所得を有することとなった場合における同項の書類の提出については、なお従前の例による。
suppl-4301-7/art-84/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-84/par-2
The provisions then in force continue to govern the submission of the documents referred to in Article 41-21, paragraph (9) of the Former Act on Special Measures Concerning Taxation in the case where a nonresident prescribed in that paragraph came to have domestic source income prescribed in that paragraph in 2018 or any prior year.
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### 第八十五条（支払調書等の提出の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents
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suppl-4301-7/art-85 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-85
**第一項** 新租税特別措置法第四十二条の二の二第一項の規定は、令和三年一月一日以後に提出すべき同項に規定する調書等について適用し、同日前に提出すべき旧租税特別措置法第四十二条の二の二第一項に規定する調書等については、なお従前の例による。
suppl-4301-7/art-85/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-85/par-1
The provisions of Article 42-2-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to records, etc. prescribed in that paragraph that are to be submitted on or after January 1, 2021, and the provisions then in force continue to govern records, etc. prescribed in Article 42-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are to be submitted before that date.
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### 第八十六条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4301-7/art-86 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-86
**第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4301-7/art-86/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-86/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after the Effective Date and to corporation tax for consolidated business years, beginning on or after the Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years, that began before the Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation.
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### 第八十七条（試験研究を行った場合の法人税額の特別控除等に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit, etc. Where Experimental Research Is Conducted
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suppl-4301-7/art-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-87
**第一項** 新租税特別措置法第四十二条の四第十二項及び第十三項（これらの規定を新租税特別措置法第四十二条の六第十項、第四十二条の九第七項、第四十二条の十第七項、第四十二条の十一第七項、第四十二条の十一の二第六項、第四十二条の十一の三第六項、第四十二条の十二の二第三項、第四十二条の十二の三第十項又は第四十二条の十二の四第十項において準用する場合を含む。）の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4301-7/art-87/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-87/par-1
The provisions of Article 42-4, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 42-6, paragraph (10), Article 42-9, paragraph (7), Article 42-10, paragraph (7), Article 42-11, paragraph (7), Article 42-11-2, paragraph (6), Article 42-11-3, paragraph (6), Article 42-12-2, paragraph (3), Article 42-12-3, paragraph (10) or Article 42-12-4, paragraph (10) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
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**第二項** 施行日から令和元年十二月三十一日までの間における新租税特別措置法第四十二条の四第十二項（新租税特別措置法第四十二条の五第七項、第四十二条の六第十項、第四十二条の九第七項、第四十二条の十第七項、第四十二条の十一第七項、第四十二条の十一の二第六項、第四十二条の十一の三第六項、第四十二条の十二第十項、第四十二条の十二の二第三項、第四十二条の十二の三第十項、第四十二条の十二の四第十項、第四十二条の十二の五第七項若しくは第四十二条の十二の六第六項の規定又は附則第八十九条第二項、第九十一条第四項若しくは第九十二条第二項の規定において準用する場合を含む。）の規定の適用については、新租税特別措置法第四十二条の四第十二項中「同法第七十条の二又は第百四十四条の二の三に定める順序により法人税法税額控除規定による控除」とあるのは、「法人税法税額控除規定による控除（内国法人にあつては、同法第七十条の二に定める順序による法人税法税額控除規定による控除）」とする。
suppl-4301-7/art-87/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-87/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-87/par-2
With regard to the application of the provisions of Article 42-4, paragraph (12) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to the provisions of Article 42-5, paragraph (7), Article 42-6, paragraph (10), Article 42-9, paragraph (7), Article 42-10, paragraph (7), Article 42-11, paragraph (7), Article 42-11-2, paragraph (6), Article 42-11-3, paragraph (6), Article 42-12, paragraph (10), Article 42-12-2, paragraph (3), Article 42-12-3, paragraph (10), Article 42-12-4, paragraph (10), Article 42-12-5, paragraph (7) or Article 42-12-6, paragraph (6) of the New Act on Special Measures Concerning Taxation or the provisions of Article 89, paragraph (2), Article 91, paragraph (4) or Article 92, paragraph (2) of the Supplementary Provisions) during the period from the Effective Date to December 31, 2019, the phrase "deduction under the Corporation Tax Act tax credit provisions in the order prescribed in Article 70-2 or Article 144-2-3 of that Act" in Article 42-4, paragraph (12) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "deduction under the Corporation Tax Act tax credit provisions (for a domestic corporation, deduction under the Corporation Tax Act tax credit provisions in the order prescribed in Article 70-2 of that Act)".
machine translation, not official
**第三項** 施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「、第四十二条の十二の五第七項若しくは第四十二条の十二の六第六項」とあるのは、「若しくは第四十二条の十二の五第七項」とする。
suppl-4301-7/art-87/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-87/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-87/par-3
With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-5, paragraph (7) or Article 42-12-6, paragraph (6)" in that paragraph is deemed to be replaced with "or Article 42-12-5, paragraph (7)".
machine translation, not official
### 第八十八条（高度省エネルギー増進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Advanced Energy Conservation Promotion Equipment, etc. Is Acquired
caption: machine translation, not official
suppl-4301-7/art-88 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-88
**第一項** 施行日からエネルギーの使用の合理化等に関する法律の一部を改正する法律（平成三十年法律第四十五号）の施行の日の前日までの間における新租税特別措置法第四十二条の五第一項の規定の適用については、同項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
平成三十年四月一日（第二号及び第三号に掲げるものにあつては、エネルギーの使用の合理化等に関する法律の一部を改正する法律（平成三十年法律第四十五号）の施行の日） 平成三十年四月一日
一 エネルギーの使用の合理化等に関する法律第七条第三項ただし書に規定する特定事業者又は同法第十八条第二項ただし書に規定する特定連鎖化事業者（同項ただし書に規定する特定連鎖化事業者が行う同条第一項に規定する連鎖化事業（以下この号において「特定連鎖化事業」という。）の同項に規定する加盟者（以下この号において「特定加盟者」という。）を含む。） 同法第十五条第一項又は第二十六条第一項の規定によりこれらの規定の主務大臣に提出されたこれらの規定の計画において設置するものとして記載されたエネルギー（同法第二条第一項に規定するエネルギーをいう。以下第三号までにおいて同じ。）の使用の合理化のための機械その他の減価償却資産でエネルギーの使用の合理化に特に効果の高いものとして政令で定めるもの（当該特定加盟者の同法第二十六条第一項の計画に係るものにあつては、当該特定加盟者が設置している当該特定連鎖化事業に係る同法第三条第一項に規定する工場等に係るものとして政令で定めるものに限る。）
二 エネルギーの使用の合理化等に関する法律第四十六条第一項の認定を受けた同項の工場等を設置している者 当該認定に係る同法第四十七条第三項に規定する連携省エネルギー計画に記載された同法第四十六条第一項に規定する連携省エネルギー措置の実施により取得又は製作若しくは建設（次号において「取得等」という。）をされる機械その他の減価償却資産でエネルギーの使用の合理化に資するものとして政令で定めるもの
三 エネルギーの使用の合理化等に関する法律第百十七条第一項の認定を受けた同項の荷主 当該認定に係る同法第百十八条第三項に規定する荷主連携省エネルギー計画に記載された同法第百十七条第一項に規定する荷主連携省エネルギー措置の実施により取得等をされる機械その他の減価償却資産でエネルギーの使用の合理化に資するものとして政令で定めるもの 一 エネルギーの使用の合理化等に関する法律第七条第三項ただし書に規定する特定事業者 同法第十四条第一項の規定により同項の主務大臣に提出された同項の計画において設置するものとして記載されたエネルギー（同法第二条第一項に規定するエネルギーをいう。以下この号及び次号において同じ。）の使用の合理化のための機械その他の減価償却資産でエネルギーの使用の合理化に特に効果の高いものとして政令で定めるもの
二 エネルギーの使用の合理化等に関する法律第十九条第二項ただし書に規定する特定連鎖化事業者（同項ただし書に規定する特定連鎖化事業者が行う同条第一項に規定する連鎖化事業（以下この号において「特定連鎖化事業」という。）の同項に規定する加盟者（以下この号において「特定加盟者」という。）を含む。） 同法第十四条第一項（同法第十九条の二第一項において準用する場合に限る。以下この号において同じ。）の規定により同法第十四条第一項の主務大臣に提出された同項の計画において設置するものとして記載されたエネルギーの使用の合理化のための機械その他の減価償却資産でエネルギーの使用の合理化に特に効果の高いものとして政令で定めるもの（当該特定加盟者の同項の計画に係るものにあつては、当該特定加盟者が設置している当該特定連鎖化事業に係る同法第三条第一項に規定する工場等に係るものとして政令で定めるものに限る。）
suppl-4301-7/art-88/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-88/par-1
With regard to the application of the provisions of Article 42-5, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on the Rational Use of Energy (Act No. 45 of 2018) comes into effect, the words listed in the left-hand column of the following table in that paragraph are deemed to be replaced with the words listed in the right-hand column of that table.
April 1, 2018 (for those listed in items (ii) and (iii), the date on which the Act Partially Amending the Act on the Rational Use of Energy (Act No. 45 of 2018) comes into effect) April 1, 2018
(i) a specified business operator prescribed in the proviso to Article 7, paragraph (3) of the Act on the Rational Use of Energy or a specified chain business operator prescribed in the proviso to Article 18, paragraph (2) of that Act (including a member prescribed in paragraph (1) of that Article (hereinafter referred to as a "specified member" in this item) of a chain business prescribed in that paragraph (hereinafter referred to as a "specified chain business" in this item) conducted by a specified chain business operator prescribed in the proviso to that paragraph): machinery and other depreciable assets for the rational use of energy (meaning energy prescribed in Article 2, paragraph (1) of that Act; hereinafter the same applies up to item (iii)) that are stated as being installed in the plan under those provisions submitted to the competent minister under those provisions pursuant to the provisions of Article 15, paragraph (1) or Article 26, paragraph (1) of that Act, and that are specified by Cabinet Order as being particularly effective for the rational use of energy (for those pertaining to the plan under Article 26, paragraph (1) of that Act of that specified member, limited to those specified by Cabinet Order as pertaining to a factory, etc. prescribed in Article 3, paragraph (1) of that Act that pertains to that specified chain business and is installed by that specified member)
(ii) a person who has obtained the certification referred to in Article 46, paragraph (1) of the Act on the Rational Use of Energy and who installs a factory, etc. referred to in that paragraph: machinery and other depreciable assets that are acquired, or manufactured or constructed (referred to as an "acquisition, etc." in the following item), through the implementation of collaborative energy conservation measures prescribed in Article 46, paragraph (1) of that Act stated in the collaborative energy conservation plan prescribed in Article 47, paragraph (3) of that Act pertaining to that certification, and that are specified by Cabinet Order as contributing to the rational use of energy
(iii) a shipper referred to in Article 117, paragraph (1) of the Act on the Rational Use of Energy that has obtained the certification referred to in that paragraph: machinery and other depreciable assets that are subject to an acquisition, etc. through the implementation of shipper collaborative energy conservation measures prescribed in Article 117, paragraph (1) of that Act stated in the shipper collaborative energy conservation plan prescribed in Article 118, paragraph (3) of that Act pertaining to that certification, and that are specified by Cabinet Order as contributing to the rational use of energy (i) a specified business operator prescribed in the proviso to Article 7, paragraph (3) of the Act on the Rational Use of Energy: machinery and other depreciable assets for the rational use of energy (meaning energy prescribed in Article 2, paragraph (1) of that Act; hereinafter the same applies in this item and the following item) that are stated as being installed in the plan under that paragraph submitted to the competent minister referred to in that paragraph pursuant to the provisions of Article 14, paragraph (1) of that Act, and that are specified by Cabinet Order as being particularly effective for the rational use of energy
(ii) a specified chain business operator prescribed in the proviso to Article 19, paragraph (2) of the Act on the Rational Use of Energy (including a member prescribed in paragraph (1) of that Article (hereinafter referred to as a "specified member" in this item) of a chain business prescribed in that paragraph (hereinafter referred to as a "specified chain business" in this item) conducted by a specified chain business operator prescribed in the proviso to that paragraph): machinery and other depreciable assets for the rational use of energy that are stated as being installed in the plan under that paragraph submitted to the competent minister referred to in Article 14, paragraph (1) of that Act pursuant to the provisions of Article 14, paragraph (1) of that Act (limited to where it is applied mutatis mutandis pursuant to Article 19-2, paragraph (1) of that Act; hereinafter the same applies in this item), and that are specified by Cabinet Order as being particularly effective for the rational use of energy (for those pertaining to the plan under that paragraph of that specified member, limited to those specified by Cabinet Order as pertaining to a factory, etc. prescribed in Article 3, paragraph (1) of that Act that pertains to that specified chain business and is installed by that specified member)
machine translation, not official
**第二項** 施行日から平成三十一年三月三十一日までの間における新租税特別措置法第四十二条の五第二項の規定の適用については、同項中「中小企業者（適用除外事業者に該当するものを除く。）」とあるのは、「中小企業者」とする。
suppl-4301-7/art-88/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-88/par-2
With regard to the application of the provisions of Article 42-5, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "small and medium sized enterprise (excluding one that falls under the category of an excluded business operator)" in that paragraph is deemed to be replaced with "small and medium sized enterprise".
machine translation, not official
### 第八十九条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired
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suppl-4301-7/art-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-89
**第一項** 法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項に規定するエネルギー環境負荷低減推進設備等については、なお従前の例による。
suppl-4301-7/art-89/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-89/par-1
The provisions then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, or manufactured or constructed, before the Effective Date.
machine translation, not official
**第二項** 前項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第四十二条の五第二項又は第三項の規定の適用がある場合における新法人税法第二編第一章及び第三編第二章の規定の適用については、前項の規定にかかわらず、租税特別措置法第四十二条の四第十二項及び第十三項の規定を準用する。この場合において、同条第十二項中「第一項、第四項及び第七項」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八十九条第一項の規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法第四十二条の五第二項及び第三項」と、「同法」とあるのは「法人税法」と読み替えるものとする。
suppl-4301-7/art-89/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-89/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-89/par-2
With regard to the application of the provisions of Part II, Chapter I and Part III, Chapter II of the New Corporation Tax Act in the case where the provisions of Article 42-5, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, notwithstanding the provisions of the preceding paragraph, the provisions of Article 42-4, paragraphs (12) and (13) of the Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, in paragraph (12) of that Article, the phrase "paragraphs (1), (4) and (7)" is deemed to be replaced with "Article 42-5, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act".
machine translation, not official
**第三項** 第一項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第四十二条の五第二項又は第三項の規定の適用がある場合における租税特別措置法第六十六条の七第十項及び第六十六条の九の三第九項の規定の適用については、これらの規定中「又は第四十二条の十二の五の二第六項」とあるのは、「若しくは第四十二条の十二の五の二第六項又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八十九条第二項」とする。
suppl-4301-7/art-89/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-89/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-89/par-3
With regard to the application of the provisions of Article 66-7, paragraph (10) and Article 66-9-3, paragraph (9) of the Act on Special Measures Concerning Taxation in the case where the provisions of Article 42-5, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the phrase "or Article 42-12-5-2, paragraph (6)" in those provisions is deemed to be replaced with "or Article 42-12-5-2, paragraph (6), or Article 89, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)".
machine translation, not official
**第四項** 施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「第四十二条の十二の六第六項」とあるのは、「第四十二条の十二の五第七項」とする。
suppl-4301-7/art-89/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-89/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-89/par-4
With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "Article 42-12-6, paragraph (6)" in that paragraph is deemed to be replaced with "Article 42-12-5, paragraph (7)".
machine translation, not official
**第五項** 第一項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第四十二条の五第五項の規定の適用がある場合における新法人税法第二編第一章（第二節を除く。）の規定の適用については、第一項の規定にかかわらず、所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第四十二条の六第十二項の規定を準用する。この場合において、同項中「及び第五項」とあるのは、「及び所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八十九条第一項の規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法第四十二条の五第五項」と読み替えるものとする。
suppl-4301-7/art-89/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-89/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-89/par-5
With regard to the application of the provisions of Part II, Chapter I (excluding Section 2) of the New Corporation Tax Act in the case where the provisions of Article 42-5, paragraph (5) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), notwithstanding the provisions of paragraph (1), the provisions of Article 42-6, paragraph (12) of the Act on Special Measures Concerning Taxation before the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) apply mutatis mutandis. In this case, the phrase "and paragraph (5)" in that paragraph is deemed to be replaced with "and Article 42-5, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of that Act".
machine translation, not official
### 第九十条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit, etc. Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
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suppl-4301-7/art-90 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-90
**第一項** 新租税特別措置法第四十二条の六第十二項（新租税特別措置法第四十二条の九第九項、第四十二条の十二の三第十二項又は第四十二条の十二の四第十二項において準用する場合を含む。）の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4301-7/art-90/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-90/par-1
The provisions of Article 42-6, paragraph (12) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 42-9, paragraph (9), Article 42-12-3, paragraph (12) or Article 42-12-4, paragraph (12) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
machine translation, not official
### 第九十一条（特定の地域において雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Number of Employees Has Increased in Specified Areas
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suppl-4301-7/art-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91
**第一項** 施行日前に地域再生法第十七条の二第三項の認定を受けた法人（施行日以後に同項の認定（同条第四項の規定による変更の認定を含む。）を受けた法人を除く。）が、施行日以後に開始する新租税特別措置法第四十二条の十二第四項第一号に規定する適用年度において旧租税特別措置法第四十二条の十二第一項第一号及び第三号に掲げる要件を満たす場合には、当該適用年度における新租税特別措置法第四十二条の十二の規定の適用については、次に定めるところによる。
suppl-4301-7/art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-1
Where a corporation that obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act before the Effective Date (excluding a corporation that obtained the certification referred to in that paragraph (including the certification of a change under the provisions of paragraph (4) of that Article) on or after the Effective Date) meets the requirements listed in Article 42-12, paragraph (1), items (i) and (iii) of the Former Act on Special Measures Concerning Taxation in an applicable business year prescribed in Article 42-12, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation that begins on or after the Effective Date, the provisions of Article 42-12 of the New Act on Special Measures Concerning Taxation apply in that applicable business year as follows:
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**一** 新租税特別措置法第四十二条の十二第一項第一号イ及びロに掲げる要件を満たすものとする。
suppl-4301-7/art-91/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-1/item-1
the requirements listed in Article 42-12, paragraph (1), item (i), (a) and (b) of the New Act on Special Measures Concerning Taxation are deemed to be met;
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**二** 新租税特別措置法第四十二条の十二第一項中「金額を超える」とあるのは「金額（前条第二項の規定により当該適用年度の所得に対する調整前法人税額から控除される金額がある場合には、当該金額を控除した残額）を超える」と、同項第二号イ中「百分の八」とあるのは「百分の十」と、同号ハ中「イ及びロに」とあるのは「イに」とする。
suppl-4301-7/art-91/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-1/item-2
in Article 42-12, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "exceeding the amount" is deemed to be replaced with "exceeding the amount (if there is an amount to be deducted from the amount of corporation tax before adjustment on income for that applicable business year pursuant to the provisions of paragraph (2) of the preceding Article, the remaining amount after deducting that amount)"; in item (ii), (a) of that paragraph, the phrase "8 percent" is deemed to be replaced with "10 percent"; and in (c) of that item, the phrase "in (a) and (b)" is deemed to be replaced with "in (a)";
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**三** 新租税特別措置法第四十二条の十二第一項第二号ロ及び第六項の規定は、適用しない。
suppl-4301-7/art-91/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-1/item-3
the provisions of Article 42-12, paragraph (1), item (ii), (b) and paragraph (6) of the New Act on Special Measures Concerning Taxation do not apply.
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**第二項** 前項の規定は、新租税特別措置法第四十二条の十二第八項に規定する書類に前項の規定の適用を受ける旨の記載がある場合に限り、適用する。
suppl-4301-7/art-91/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-2
The provisions of the preceding paragraph apply only if the document prescribed in Article 42-12, paragraph (8) of the New Act on Special Measures Concerning Taxation contains a statement to the effect that the provisions of the preceding paragraph are to be applied.
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**第三項** 施行日から附則第一条第十五号に定める日の前日までの間における新租税特別措置法第四十二条の十二の規定の適用については、同条第一項、第二項及び第四項第一号中「地方活力向上地域等特定業務施設整備計画」とあるのは「地方活力向上地域特定業務施設整備計画」と、同項第二号中「認定地方活力向上地域等特定業務施設整備計画」とあるのは「認定地方活力向上地域特定業務施設整備計画」と、「同号イ又はロに掲げる地域」とあるのは「同号に規定する地方活力向上地域」とする。
suppl-4301-7/art-91/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-3
With regard to the application of the provisions of Article 42-12 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xv) of the Supplementary Provisions, the phrase "plan for developing specified business facilities in areas for improving regional vitality, etc." in paragraphs (1) and (2) and paragraph (4), item (i) of that Article is deemed to be replaced with "plan for developing specified business facilities in areas for improving regional vitality"; in item (ii) of that paragraph, the phrase "certified plan for developing specified business facilities in areas for improving regional vitality, etc." is deemed to be replaced with "certified plan for developing specified business facilities in areas for improving regional vitality", and the phrase "areas listed in (a) or (b) of that item" is deemed to be replaced with "area for improving regional vitality prescribed in that item".
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**第四項** 附則第八十六条の規定によりなお従前の例によることとされる場合における旧租税特別措置法第四十二条の十二第一項から第三項までの規定の適用がある場合における新法人税法第二編第一章及び第三編第二章の規定の適用については、新租税特別措置法第四十二条の四第十二項及び第十三項の規定を準用する。この場合において、同条第十二項中「第一項、第三項、第六項及び第七項」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八十六条の規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法第四十二条の十二第一項から第三項まで」と、「同法」とあるのは「法人税法」と読み替えるものとする。
suppl-4301-7/art-91/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-4
With regard to the application of the provisions of Part II, Chapter I and Part III, Chapter II of the New Corporation Tax Act in the case where the provisions of Article 42-12, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions, the provisions of Article 42-4, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, in paragraph (12) of that Article, the phrase "paragraphs (1), (3), (6) and (7)" is deemed to be replaced with "Article 42-12, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions of that Act", and the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act".
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**第五項** 附則第八十六条の規定によりなお従前の例によることとされる場合における旧租税特別措置法第四十二条の十二第一項から第三項までの規定の適用がある場合における新租税特別措置法第六十六条の七第九項及び第六十六条の九の三第九項の規定の適用については、これらの規定中「又は第四十二条の十二の六第六項」とあるのは、「若しくは第四十二条の十二の六第六項又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第九十一条第四項」とする。
suppl-4301-7/art-91/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-5
With regard to the application of the provisions of Article 66-7, paragraph (9) and Article 66-9-3, paragraph (9) of the New Act on Special Measures Concerning Taxation in the case where the provisions of Article 42-12, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions, the phrase "or Article 42-12-6, paragraph (6)" in those provisions is deemed to be replaced with "or Article 42-12-6, paragraph (6), or Article 91, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)".
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**第六項** 施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「第四十二条の十二の六第六項」とあるのは、「第四十二条の十二の五第七項」とする。
suppl-4301-7/art-91/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-6
With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "Article 42-12-6, paragraph (6)" in that paragraph is deemed to be replaced with "Article 42-12-5, paragraph (7)".
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### 第九十二条（雇用者給与等支給額が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Salary or Other Wages Paid to Employees Has Increased
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suppl-4301-7/art-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-92
**第一項** 施行日から平成三十一年三月三十一日までの間における新租税特別措置法第四十二条の十二の五第二項の規定の適用については、同項中「中小企業者（適用除外事業者に該当するものを除く。）」とあるのは、「中小企業者」とする。
suppl-4301-7/art-92/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-92/par-1
With regard to the application of the provisions of Article 42-12-5, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "small and medium sized enterprise (excluding one that falls under the category of an excluded business operator)" in that paragraph is deemed to be replaced with "small and medium sized enterprise".
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**第二項** 附則第八十六条の規定によりなお従前の例によることとされる場合における旧租税特別措置法第四十二条の十二の五第一項の規定の適用がある場合における新法人税法第二編第一章及び第三編第二章の規定の適用については、新租税特別措置法第四十二条の四第十二項及び第十三項の規定を準用する。この場合において、同条第十二項中「第一項、第三項、第六項及び第七項」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八十六条の規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法第四十二条の十二の五第一項」と、「同法」とあるのは「法人税法」と読み替えるものとする。
suppl-4301-7/art-92/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-92/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-92/par-2
With regard to the application of the provisions of Part II, Chapter I and Part III, Chapter II of the New Corporation Tax Act in the case where the provisions of Article 42-12-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions, the provisions of Article 42-4, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, in paragraph (12) of that Article, the phrase "paragraphs (1), (3), (6) and (7)" is deemed to be replaced with "Article 42-12-5, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions of that Act", and the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act".
machine translation, not official
**第三項** 附則第八十六条の規定によりなお従前の例によることとされる場合における旧租税特別措置法第四十二条の十二の五第一項の規定の適用がある場合における新租税特別措置法第六十六条の七第九項及び第六十六条の九の三第九項の規定の適用については、これらの規定中「又は第四十二条の十二の六第六項」とあるのは、「若しくは第四十二条の十二の六第六項又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第九十二条第二項」とする。
suppl-4301-7/art-92/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-92/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-92/par-3
With regard to the application of the provisions of Article 66-7, paragraph (9) and Article 66-9-3, paragraph (9) of the New Act on Special Measures Concerning Taxation in the case where the provisions of Article 42-12-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions, the phrase "or Article 42-12-6, paragraph (6)" in those provisions is deemed to be replaced with "or Article 42-12-6, paragraph (6), or Article 92, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)".
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**第四項** 施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「第四十二条の十二の六第六項」とあるのは、「第四十二条の十二の五第七項」とする。
suppl-4301-7/art-92/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-92/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-92/par-4
With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "Article 42-12-6, paragraph (6)" in that paragraph is deemed to be replaced with "Article 42-12-5, paragraph (7)".
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### 第九十三条（法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax
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suppl-4301-7/art-93 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-93
**第一項** 施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第四十二条の十三の規定の適用については、同条第一項第十七号中「第四十二条の十二の五第二項」とあるのは「前条第二項」と、同条第六項中「、第十号又は第十七号の二」とあるのは「又は第十号」と、「第四十二条の十二の五第三項第一号」とあるのは「前条第三項第一号」と、同項第一号中「第四十二条の十二の五第三項第六号」とあるのは「前条第三項第六号」と、同項第二号中「第四十二条の十二の五第三項第八号」とあるのは「前条第三項第八号」と、同条第七項中「第四十二条の十二の五第三項第一号」とあるのは「前条第三項第一号」と、同条第八項中「、第四十二条の十一の二第五項及び前条第五項」とあるのは「及び第四十二条の十一の二第五項」とする。
suppl-4301-7/art-93/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-93/par-1
With regard to the application of the provisions of Article 42-13 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, in paragraph (1), item (xvii) of that Article, the phrase "Article 42-12-5, paragraph (2)" is deemed to be replaced with "paragraph (2) of the preceding Article"; in paragraph (6) of that Article, the phrase ", item (x) or item (xvii)-2" is deemed to be replaced with "or item (x)", and the phrase "Article 42-12-5, paragraph (3), item (i)" is deemed to be replaced with "paragraph (3), item (i) of the preceding Article"; in item (i) of that paragraph, the phrase "Article 42-12-5, paragraph (3), item (vi)" is deemed to be replaced with "paragraph (3), item (vi) of the preceding Article"; in item (ii) of that paragraph, the phrase "Article 42-12-5, paragraph (3), item (viii)" is deemed to be replaced with "paragraph (3), item (viii) of the preceding Article"; in paragraph (7) of that Article, the phrase "Article 42-12-5, paragraph (3), item (i)" is deemed to be replaced with "paragraph (3), item (i) of the preceding Article"; and in paragraph (8) of that Article, the phrase ", Article 42-11-2, paragraph (5) and paragraph (5) of the preceding Article" is deemed to be replaced with "and Article 42-11-2, paragraph (5)".
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**第二項** 施行日から平成三十一年三月三十一日までの間における新租税特別措置法第四十二条の十三第六項の規定の適用については、同項中「中小企業者（適用除外事業者に該当するものを除く。）」とあるのは、「中小企業者」とする。
suppl-4301-7/art-93/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-93/par-2
With regard to the application of the provisions of Article 42-13, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "small and medium sized enterprise (excluding one that falls under the category of an excluded business operator)" in that paragraph is deemed to be replaced with "small and medium sized enterprise".
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### 第九十四条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4301-7/art-94 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-94 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-94
**第一項** 新租税特別措置法第四十三条第一項（同項の表の第四号に係る部分に限る。）の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。第三項において同じ。）をする同号の中欄に掲げる減価償却資産について適用する。
suppl-4301-7/art-94/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-94/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iv) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a corporation carries out an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in paragraph (3)) on or after the Effective Date.
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**第二項** 新租税特別措置法第四十三条の二第二項の規定は、法人が施行日以後に取得又は建設をする同項に規定する技術基準適合施設について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十三条の二第二項に規定する技術基準適合施設については、なお従前の例による。
suppl-4301-7/art-94/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-94/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-94/par-2
The provisions of Article 43-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to facilities conforming to technical standards prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern facilities conforming to technical standards prescribed in Article 43-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
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**第三項** 新租税特別措置法第四十四条の五第一項の規定は、法人が施行日以後に取得等をする同項に規定する情報流通円滑化設備について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の五第一項に規定する特定電気通信設備については、なお従前の例による。
suppl-4301-7/art-94/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-94/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-94/par-3
The provisions of Article 44-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for facilitating the distribution of information prescribed in that paragraph for which a corporation carries out an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 44-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out an acquisition, etc. before the Effective Date.
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**第四項** 施行日前に旧租税特別措置法第四十六条の二第一項に規定する基準適合認定又は特例基準適合認定を受けた法人の施行日以後に終了する同項に規定する適用事業年度又は特例認定適用事業年度終了の日において有する同項に規定する次世代育成支援対策資産については、同条の規定は、なおその効力を有する。
suppl-4301-7/art-94/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-94/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-94/par-4
With regard to assets for measures to support the development of the next generation prescribed in Article 46-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held, at the end of an applicable business year or special certification applicable business year prescribed in that paragraph that ends on or after the Effective Date, by a corporation that obtained the certification of conformity to standards or the special certification of conformity to standards prescribed in that paragraph before the Effective Date, the provisions of that Article remain in force.
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### 第九十五条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-4301-7/art-95 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-95 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-95
**第一項** 新租税特別措置法第五十五条の規定は、法人が施行日以後に取得する同条第一項の特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条第一項の特定株式等については、なお従前の例による。
suppl-4301-7/art-95/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-95/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-95/par-1
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. referred to in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. referred to in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
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**第二項** 新租税特別措置法第五十六条（第三項第一号及び第二号に係る部分に限る。）の規定は、法人が施行日以後に同項第一号に規定する確認を受ける場合におけるその確認を受ける日を含む事業年度分の法人税及び法人が施行日以後に同項第二号に規定する許可を取り消される場合におけるその取り消される日を含む事業年度分の法人税について適用する。
suppl-4301-7/art-95/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-95/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-95/par-2
The provisions of Article 56 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), items (i) and (ii)) apply to corporation tax for the business year that includes the date on which a corporation receives the confirmation prescribed in item (i) of that paragraph, in the case where the corporation receives that confirmation on or after the Effective Date, and to corporation tax for the business year that includes the date on which the permission prescribed in item (ii) of that paragraph is revoked for a corporation, in the case where it is revoked on or after the Effective Date.
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### 第九十六条（認定農地所有適格法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Certified Qualified Farmland-Owning Corporations, etc.
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suppl-4301-7/art-96 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-96
**第一項** 旧租税特別措置法第六十一条の二第一項に規定する特定農業法人である同項に規定する農地所有適格法人（同項に規定する認定農地所有適格法人を除く。）が施行日前に交付を受けた同項に規定する交付金等については、なお従前の例による。
suppl-4301-7/art-96/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-96/par-1
The provisions then in force continue to govern grants, etc. prescribed in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were received before the Effective Date by a qualified farmland-owning corporation prescribed in that paragraph (excluding a certified qualified farmland-owning corporation prescribed in that paragraph) that is a specified agricultural corporation prescribed in that paragraph.
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**第二項** 新租税特別措置法第六十一条の二及び第六十一条の三（新租税特別措置法第六十一条の二第三項第二号に係る部分に限る。）の規定は、法人が施行日以後に同号に規定する農用地等の同号に規定する取得等をする場合におけるその取得等をする日を含む事業年度分の法人税について適用する。
suppl-4301-7/art-96/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-96/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-96/par-2
The provisions of Articles 61-2 and 61-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 61-2, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for the business year that includes the date on which a corporation carries out an acquisition, etc. prescribed in that item of agricultural land, etc. prescribed in that item, in the case where the corporation carries it out on or after the Effective Date.
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### 第九十七条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Corporations
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suppl-4301-7/art-97 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-97 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-97
**第一項** 新租税特別措置法第六十四条第四項及び第五項（これらの規定を新租税特別措置法第六十四条の二第十三項（新租税特別措置法第六十五条第三項において準用する場合を含む。）又は第六十五条第三項若しくは第四項において準用する場合を含む。）、第六十五条の二第四項及び第五項並びに第六十五条の三第四項及び第五項（これらの規定を新租税特別措置法第六十五条の四第五項において準用する場合を含む。）の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4301-7/art-97/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-97/par-1
The provisions of Article 64, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation) or Article 65, paragraph (3) or (4) of the New Act on Special Measures Concerning Taxation), Article 65-2, paragraphs (4) and (5), and Article 65-3, paragraphs (4) and (5) (including as applied mutatis mutandis pursuant to Article 65-4, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
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**第二項** 法人が施行日前に行った旧租税特別措置法第六十五条の十一第一項に規定する土地等の交換又は譲渡に係る法人税については、なお従前の例による。
suppl-4301-7/art-97/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-97/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-97/par-2
The provisions then in force continue to govern corporation tax pertaining to exchanges or transfers of land, etc. prescribed in Article 65-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
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### 第九十八条（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Domestic Corporations
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suppl-4301-7/art-98 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98
**第一項** 新租税特別措置法第六十六条の六第二項及び第六項から第八項までの規定は、同条第二項第一号に規定する外国関係会社の施行日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額について適用し、旧租税特別措置法第六十六条の六第二項第一号に規定する外国関係会社の施行日前に開始した事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額については、なお従前の例による。
suppl-4301-7/art-98/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-1
The provisions of Article 66-6, paragraph (2) and paragraphs (6) through (8) of the New Act on Special Measures Concerning Taxation apply, for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income for a financial subsidiary, etc., and the provisions then in force continue to govern, for business years that began before the Effective Date of a foreign affiliated company prescribed in Article 66-6, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income for a financial subsidiary, etc..
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**第二項** 新租税特別措置法第六十六条の七第四項及び第七項から第十三項までの規定は、同条第四項に規定する外国関係会社の施行日以後に開始する事業年度に係る同項に規定する課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額に係る同項に規定する所得税等の額について適用する。
suppl-4301-7/art-98/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-98/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-2
The provisions of Article 66-7, paragraph (4) and paragraphs (7) through (13) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in that paragraph.
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**第三項** 施行日から令和元年十二月三十一日までの間における新租税特別措置法第六十六条の七の規定の適用については、同条第七項中「同法第六十九条の二の規定による控除をした後に、かつ、同法」とあるのは「同法」と、同条第九項中「同法第七十条の二又は第百四十四条の二の三」とあるのは「同条第七項及び同法第七十条の二」と、「法人税法税額控除規定に」とあるのは「第六十六条の七第四項の規定及び法人税法税額控除規定に」とあるのは「法人税法税額控除規定による控除（内国法人にあつては、同法第七十条の二に定める順序による法人税法税額控除規定による控除）」とあるのは「同条第七項及び同法第七十条の二に定める順序により第六十六条の七第四項の規定及び法人税法税額控除規定による控除」と、同条第十二項中「同法第十二条の二の規定による控除をした後に、かつ、同法」とあるのは「同法」とする。
suppl-4301-7/art-98/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-98/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-3
With regard to the application of the provisions of Article 66-7 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2019, in paragraph (7) of that Article, the phrase "after the deduction under the provisions of Article 69-2 of that Act and before the deduction under the provisions of" is deemed to be replaced with "before the deduction under the provisions of"; in paragraph (9) of that Article, the phrase 'the phrase "Article 70-2 or Article 144-2-3 of that Act" is deemed to be replaced with "paragraph (7) of that Article and Article 70-2 of that Act", and the phrase "under the Corporation Tax Act tax credit provisions" is deemed to be replaced with "under the provisions of Article 66-7, paragraph (4) and the Corporation Tax Act tax credit provisions"' is deemed to be replaced with 'the phrase "deduction under the Corporation Tax Act tax credit provisions (for a domestic corporation, deduction under the Corporation Tax Act tax credit provisions in the order prescribed in Article 70-2 of that Act)" is deemed to be replaced with "deduction under the provisions of Article 66-7, paragraph (4) and the Corporation Tax Act tax credit provisions in the order prescribed in paragraph (7) of that Article and Article 70-2 of that Act"'; and in paragraph (12) of that Article, the phrase "after the deduction under the provisions of Article 12-2 of that Act and before the deduction under the provisions of" is deemed to be replaced with "before the deduction under the provisions of".
machine translation, not official
**第四項** 施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第六十六条の七第九項の規定の適用については、同項中「、第四十二条の十二の五第七項又は第四十二条の十二の六第六項」とあるのは、「又は第四十二条の十二の五第七項」とする。
suppl-4301-7/art-98/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-98/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-4
With regard to the application of the provisions of Article 66-7, paragraph (9) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-5, paragraph (7) or Article 42-12-6, paragraph (6)" in that paragraph is deemed to be replaced with "or Article 42-12-5, paragraph (7)".
machine translation, not official
**第五項** 新租税特別措置法第六十六条の九の二第二項及び第六項から第八項までの規定は、同条第一項に規定する外国関係法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額について適用し、旧租税特別措置法第六十六条の九の二第一項に規定する外国関係法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額については、なお従前の例による。
suppl-4301-7/art-98/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-5
The provisions of Article 66-9-2, paragraph (2) and paragraphs (6) through (8) of the New Act on Special Measures Concerning Taxation apply, for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article, to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that amount of partially applicable income for a financial affiliated corporation, and the provisions then in force continue to govern, for business years that began before the Effective Date of a foreign affiliated corporation prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that amount of partially applicable income for a financial affiliated corporation.
machine translation, not official
**第六項** 新租税特別措置法第六十六条の九の三第四項及び第七項から第十三項までの規定は、同条第四項に規定する外国関係法人の施行日以後に開始する事業年度に係る同項に規定する課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額に係る同項に規定する所得税等の額について適用する。
suppl-4301-7/art-98/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-98/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-6
The provisions of Article 66-9-3, paragraph (4) and paragraphs (7) through (13) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation prescribed in that paragraph for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in that paragraph.
machine translation, not official
**第七項** 施行日から令和元年十二月三十一日までの間における新租税特別措置法第六十六条の九の三の規定の適用については、同条第七項中「同法第六十九条の二の規定による控除をした後に、かつ、同法」とあるのは「同法」と、同条第九項中「同法第七十条の二又は第百四十四条の二の三」とあるのは「同条第七項及び同法第七十条の二」と、「法人税法税額控除規定に」とあるのは「第六十六条の九の三第四項の規定及び法人税法税額控除規定に」とあるのは「法人税法税額控除規定による控除（内国法人にあつては、同法第七十条の二に定める順序による法人税法税額控除規定による控除）」とあるのは「同条第七項及び同法第七十条の二に定める順序により第六十六条の九の三第四項の規定及び法人税法税額控除規定による控除」と、同条第十二項中「同法第十二条の二の規定による控除をした後に、かつ、同法」とあるのは「同法」とする。
suppl-4301-7/art-98/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-98/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-7
With regard to the application of the provisions of Article 66-9-3 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2019, in paragraph (7) of that Article, the phrase "after the deduction under the provisions of Article 69-2 of that Act and before the deduction under the provisions of" is deemed to be replaced with "before the deduction under the provisions of"; in paragraph (9) of that Article, the phrase 'the phrase "Article 70-2 or Article 144-2-3 of that Act" is deemed to be replaced with "paragraph (7) of that Article and Article 70-2 of that Act", and the phrase "under the Corporation Tax Act tax credit provisions" is deemed to be replaced with "under the provisions of Article 66-9-3, paragraph (4) and the Corporation Tax Act tax credit provisions"' is deemed to be replaced with 'the phrase "deduction under the Corporation Tax Act tax credit provisions (for a domestic corporation, deduction under the Corporation Tax Act tax credit provisions in the order prescribed in Article 70-2 of that Act)" is deemed to be replaced with "deduction under the provisions of Article 66-9-3, paragraph (4) and the Corporation Tax Act tax credit provisions in the order prescribed in paragraph (7) of that Article and Article 70-2 of that Act"'; and in paragraph (12) of that Article, the phrase "after the deduction under the provisions of Article 12-2 of that Act and before the deduction under the provisions of" is deemed to be replaced with "before the deduction under the provisions of".
machine translation, not official
**第八項** 施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第六十六条の九の三第九項の規定の適用については、同項中「、第四十二条の十二の五第七項又は第四十二条の十二の六第六項」とあるのは、「又は第四十二条の十二の五第七項」とする。
suppl-4301-7/art-98/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-98/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-8
With regard to the application of the provisions of Article 66-9-3, paragraph (9) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-5, paragraph (7) or Article 42-12-6, paragraph (6)" in that paragraph is deemed to be replaced with "or Article 42-12-5, paragraph (7)".
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### 第九十九条（特定目的会社に係る課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation of Specific Purpose Companies
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suppl-4301-7/art-99 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-99 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-99
**第一項** 令和二年一月一日前に支払われた旧租税特別措置法第六十七条の十四第四項の特定目的会社の同項の利益の配当の額については、なお従前の例による。
suppl-4301-7/art-99/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-99/par-1
The provisions then in force continue to govern the amount of dividends of profits referred to in Article 67-14, paragraph (4) of the Former Act on Special Measures Concerning Taxation of specific purpose companies referred to in that paragraph that were paid before January 1, 2020.
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**第二項** 令和二年一月一日前に支払われた旧租税特別措置法第六十七条の十五第四項の投資法人の同項の配当等の額については、なお従前の例による。
suppl-4301-7/art-99/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-99/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-99/par-2
The provisions then in force continue to govern the amount of dividends, etc. referred to in Article 67-15, paragraph (4) of the Former Act on Special Measures Concerning Taxation of investment corporations referred to in that paragraph that were paid before January 1, 2020.
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### 第百条（外国法人である外国組合員に対する課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners Who Are Foreign Corporations
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suppl-4301-7/art-100 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-100
**第一項** 新租税特別措置法第六十七条の十六の規定は、同条第一項の外国法人が平成三十一年一月一日以後に開始する事業年度において有することとなる同項及び同条第三項に規定する国内源泉所得について適用し、旧租税特別措置法第六十七条の十六第一項の外国法人が同日前に開始した事業年度において有することとなった法人税法第百三十八条第一項に規定する国内源泉所得については、なお従前の例による。
suppl-4301-7/art-100/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-100/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-100/par-1
The provisions of Article 67-16 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in paragraph (1) and paragraph (3) of that Article that a foreign corporation referred to in paragraph (1) of that Article comes to have in a business year beginning on or after January 1, 2019, and the provisions then in force continue to govern domestic source income prescribed in Article 138, paragraph (1) of the Corporation Tax Act that a foreign corporation referred to in Article 67-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation came to have in a business year that began before that date.
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**第二項** 旧租税特別措置法第六十七条の十六第三項に規定する外国法人が平成三十一年一月一日前に開始した事業年度において同項に規定する国内源泉所得を有することとなった場合における同項の書類の提出については、なお従前の例による。
suppl-4301-7/art-100/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-100/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-100/par-2
The provisions then in force continue to govern the submission of the documents referred to in Article 67-16, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where a foreign corporation prescribed in that paragraph came to have domestic source income prescribed in that paragraph in a business year that began before January 1, 2019.
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### 第百一条（特定目的信託に係る受託法人の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation of the Trust Corporation of a Specified-Purpose Trust
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suppl-4301-7/art-101 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-101 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-101
**第一項** 令和二年一月一日前に支払われた旧租税特別措置法第六十八条の三の二第四項の特定目的信託に係る同項の利益の分配の額については、なお従前の例による。
suppl-4301-7/art-101/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-101/par-1
The provisions then in force continue to govern the amount of distributions of profits referred to in Article 68-3-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation pertaining to specified-purpose trusts referred to in that paragraph that were paid before January 1, 2020.
machine translation, not official
**第二項** 令和二年一月一日前に支払われた旧租税特別措置法第六十八条の三の三第四項の特定投資信託に係る同項の収益の分配の額については、なお従前の例による。
suppl-4301-7/art-101/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-101/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-101/par-2
The provisions then in force continue to govern the amount of distributions of proceeds referred to in Article 68-3-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation pertaining to specified investment trusts referred to in that paragraph that were paid before January 1, 2020.
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### 第百二条（租税特別措置の適用を受ける場合の電子情報処理組織による法人税及び地方法人税の申告の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Filing Returns of Corporation Tax and Local Corporation Tax by Means of Electronic Data Processing System Where Special Taxation Measures Are Applied
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suppl-4301-7/art-102 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-102 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-102
**第一項** 新租税特別措置法第六十八条の四の規定は、法人の令和二年四月一日以後に開始する事業年度分の法人税及び同日以後に開始する課税事業年度分の地方法人税について適用する。
suppl-4301-7/art-102/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-102/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-102/par-1
The provisions of Article 68-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2020 and to local corporation tax for taxable business years beginning on or after that date.
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### 第百三条（連結法人が試験研究を行った場合の法人税額の特別控除等に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit, etc. Where a Consolidated Corporation Conducts Experimental Research
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suppl-4301-7/art-103 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-103
**第一項** 新租税特別措置法第六十八条の九第十二項及び第十三項（これらの規定を新租税特別措置法第六十八条の十一第十一項、第六十八条の十三第八項、第六十八条の十四第八項、第六十八条の十四の二第七項、第六十八条の十四の三第七項、第六十八条の十五第七項、第六十八条の十五の三第四項、第六十八条の十五の四第十一項又は第六十八条の十五の五第十一項において準用する場合を含む。）の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下同じ。）が施行日以後に終了する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4301-7/art-103/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-103/par-1
The provisions of Article 68-9, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-11, paragraph (11), Article 68-13, paragraph (8), Article 68-14, paragraph (8), Article 68-14-2, paragraph (7), Article 68-14-3, paragraph (7), Article 68-15, paragraph (7), Article 68-15-3, paragraph (4), Article 68-15-4, paragraph (11) or Article 68-15-5, paragraph (11) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter) ends on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year ended before the Effective Date.
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結親法人事業年度が令和元年十月一日前に開始した連結事業年度における租税特別措置法第六十八条の九第十三項（同法第六十八条の十第八項、第六十八条の十一第十一項、第六十八条の十三第八項、第六十八条の十四第七項、第六十八条の十四の二第七項、第六十八条の十四の三第七項、第六十八条の十五第七項、第六十八条の十五の二第十項、第六十八条の十五の三第四項、第六十八条の十五の四第十一項、第六十八条の十五の五第十一項、第六十八条の十五の六第七項若しくは第六十八条の十五の六の二第七項の規定又は附則第百五条第二項、第百七条第五項若しくは第百八条第三項の規定において準用する場合を含む。）の規定の適用については、同法第六十八条の九第十三項第五号中「百分の十・三」とあるのは、「百分の四・四」とする。
suppl-4301-7/art-103/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-103/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-103/par-2
With regard to the application of the provisions of Article 68-9, paragraph (13) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to the provisions of Article 68-10, paragraph (8), Article 68-11, paragraph (11), Article 68-13, paragraph (8), Article 68-14, paragraph (7), Article 68-14-2, paragraph (7), Article 68-14-3, paragraph (7), Article 68-15, paragraph (7), Article 68-15-2, paragraph (10), Article 68-15-3, paragraph (4), Article 68-15-4, paragraph (11), Article 68-15-5, paragraph (11), Article 68-15-6, paragraph (7) or Article 68-15-6-2, paragraph (7) of that Act or the provisions of Article 105, paragraph (2), Article 107, paragraph (5) or Article 108, paragraph (3) of the Supplementary Provisions) in a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation began before October 1, 2019, the phrase "10.3 percent" in Article 68-9, paragraph (13), item (v) of that Act is deemed to be replaced with "4.4 percent".
machine translation, not official
**第三項** 施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「、第六十八条の十五の六第七項若しくは第六十八条の十五の七第七項」とあるのは、「若しくは第六十八条の十五の六第七項」とする。
suppl-4301-7/art-103/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-103/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-103/par-3
With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", Article 68-15-6, paragraph (7) or Article 68-15-7, paragraph (7)" in that paragraph is deemed to be replaced with "or Article 68-15-6, paragraph (7)".
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### 第百四条（連結法人が高度省エネルギー増進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Advanced Energy Conservation Promotion Equipment, etc.
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suppl-4301-7/art-104 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-104 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-104
**第一項** 施行日からエネルギーの使用の合理化等に関する法律の一部を改正する法律（平成三十年法律第四十五号）の施行の日の前日までの間における新租税特別措置法第六十八条の十第一項の規定の適用については、同項中「平成三十年四月一日（第四十二条の五第一項第二号及び第三号に掲げるものにあつては、エネルギーの使用の合理化等に関する法律の一部を改正する法律（平成三十年法律第四十五号）の施行の日）」とあるのは「平成三十年四月一日」と、「同条第一項各号」とあるのは「第四十二条の五第一項各号」とする。
suppl-4301-7/art-104/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-104/par-1
With regard to the application of the provisions of Article 68-10, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on the Rational Use of Energy (Act No. 45 of 2018) comes into effect, the phrase "April 1, 2018 (for those listed in Article 42-5, paragraph (1), items (ii) and (iii), the date on which the Act Partially Amending the Act on the Rational Use of Energy (Act No. 45 of 2018) comes into effect)" in that paragraph is deemed to be replaced with "April 1, 2018", and the phrase "the items of paragraph (1) of that Article" is deemed to be replaced with "the items of Article 42-5, paragraph (1)".
machine translation, not official
**第二項** 施行日から平成三十一年三月三十一日までの間における新租税特別措置法第六十八条の十第二項の規定の適用については、同項中「中小連結法人（同項第五号の二に規定する適用除外事業者に該当するものを除く。）」とあるのは、「中小連結法人」とする。
suppl-4301-7/art-104/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-104/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-104/par-2
With regard to the application of the provisions of Article 68-10, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "small or medium-sized consolidated corporation (excluding one that falls under the category of an excluded business operator prescribed in item (v)-2 of that paragraph)" in that paragraph is deemed to be replaced with "small or medium-sized consolidated corporation".
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### 第百五条（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy and Environmental Load
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suppl-4301-7/art-105 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十第一項に規定するエネルギー環境負荷低減推進設備等については、なお従前の例による。
suppl-4301-7/art-105/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-1
The provisions then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired, or manufactured or constructed, before the Effective Date.
machine translation, not official
**第二項** 前項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第六十八条の十第二項又は第三項の規定の適用がある場合における新法人税法第二編第一章の二及び新地方法人税法第十五条の規定の適用については、前項の規定にかかわらず、租税特別措置法第六十八条の九第十二項及び第十三項の規定を準用する。この場合において、同条第十二項中「第一項、第四項及び第七項」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百五条第一項の規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法第六十八条の十第二項及び第三項」と、「同法」とあるのは「法人税法」と読み替えるものとする。
suppl-4301-7/art-105/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-2
With regard to the application of the provisions of Part II, Chapter I-2 of the New Corporation Tax Act and Article 15 of the New Local Corporation Tax Act in the case where the provisions of Article 68-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, notwithstanding the provisions of the preceding paragraph, the provisions of Article 68-9, paragraphs (12) and (13) of the Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, in paragraph (12) of that Article, the phrase "paragraphs (1), (4) and (7)" is deemed to be replaced with "Article 68-10, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 105, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act".
machine translation, not official
**第三項** 第一項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第六十八条の十第二項又は第三項の規定の適用がある場合における租税特別措置法第六十八条の九十一第九項及び第六十八条の九十三の三第九項の規定の適用については、これらの規定中「又は第六十八条の十五の六の二第七項」とあるのは、「若しくは第六十八条の十五の六の二第七項又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百五条第二項」とする。
suppl-4301-7/art-105/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-3
With regard to the application of the provisions of Article 68-91, paragraph (9) and Article 68-93-3, paragraph (9) of the Act on Special Measures Concerning Taxation in the case where the provisions of Article 68-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the phrase "or Article 68-15-6-2, paragraph (7)" in those provisions is deemed to be replaced with "or Article 68-15-6-2, paragraph (7), or Article 105, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)".
machine translation, not official
**第四項** 施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「第六十八条の十五の七第七項」とあるのは、「第六十八条の十五の六第七項」とする。
suppl-4301-7/art-105/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-4
With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "Article 68-15-7, paragraph (7)" in that paragraph is deemed to be replaced with "Article 68-15-6, paragraph (7)".
machine translation, not official
**第五項** 第一項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第六十八条の十第五項の規定の適用がある場合における新法人税法第二編第一章の二（第二節第一款を除く。）及び新地方法人税法第十五条の規定の適用については、第一項の規定にかかわらず、新租税特別措置法第六十八条の十一第十三項の規定を準用する。この場合において、同項第一号中「第五項」とあるのは、「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百五条第一項の規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法第六十八条の十第五項」と読み替えるものとする。
suppl-4301-7/art-105/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-5
With regard to the application of the provisions of Part II, Chapter I-2 (excluding Section 2, Subsection 1) of the New Corporation Tax Act and Article 15 of the New Local Corporation Tax Act in the case where the provisions of Article 68-10, paragraph (5) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), notwithstanding the provisions of paragraph (1), the provisions of Article 68-11, paragraph (13) of the New Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, the phrase "paragraph (5)" in item (i) of that paragraph is deemed to be replaced with "Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 105, paragraph (1) of the Supplementary Provisions of that Act".
machine translation, not official
### 第百六条（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit, etc. Where a Small or Medium-Sized Consolidated Corporation Has Acquired Machinery, etc.
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suppl-4301-7/art-106 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-106 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-106
**第一項** 新租税特別措置法第六十八条の十一第十三項（新租税特別措置法第六十八条の十三第十項、第六十八条の十五の四第十三項又は第六十八条の十五の五第十三項において準用する場合を含む。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結親法人事業年度が施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結親法人事業年度が施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4301-7/art-106/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-106/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-106/par-1
The provisions of Article 68-11, paragraph (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-13, paragraph (10), Article 68-15-4, paragraph (13) or Article 68-15-5, paragraph (13) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for consolidated business years for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ends on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ended before the Effective Date.
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結親法人事業年度が令和元年十月一日前に開始した連結事業年度における新租税特別措置法第六十八条の十一第十三項（新租税特別措置法第六十八条の十三第十項、第六十八条の十五の四第十三項若しくは第六十八条の十五の五第十三項又は前条第五項において準用する場合を含む。）の規定の適用については、新租税特別措置法第六十八条の十一第十三項第三号中「百分の十・三」とあるのは、「百分の四・四」とする。
suppl-4301-7/art-106/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-106/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-106/par-2
With regard to the application of the provisions of Article 68-11, paragraph (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-13, paragraph (10), Article 68-15-4, paragraph (13) or Article 68-15-5, paragraph (13) of the New Act on Special Measures Concerning Taxation or paragraph (5) of the preceding Article) in a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation began before October 1, 2019, the phrase "10.3 percent" in Article 68-11, paragraph (13), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "4.4 percent".
machine translation, not official
### 第百七条（連結法人の特定の地域において雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased in Specified Areas
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suppl-4301-7/art-107 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107
**第一項** 新租税特別措置法第六十八条の十五の二の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4301-7/art-107/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-1
The provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が、施行日前に地域再生法第十七条の二第三項の認定を受けた場合（当該連結親法人又はその連結子法人のうちに施行日以後に同項の認定（同条第四項の規定による変更の認定を含む。）を受けたものがある場合を除く。）において、連結親法人事業年度が施行日以後に開始する新租税特別措置法第六十八条の十五の二第四項第一号に規定する適用年度において旧租税特別措置法第六十八条の十五の二第一項第一号及び第三号に掲げる要件を満たすときは、当該適用年度における新租税特別措置法第六十八条の十五の二の規定の適用については、次に定めるところによる。
suppl-4301-7/art-107/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-2
If a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act before the Effective Date (excluding the case where, among that consolidated parent corporation and its consolidated subsidiary corporations, there is one that obtained the certification referred to in that paragraph (including a certification of change under the provisions of paragraph (4) of that Article) on or after the Effective Date), and it satisfies the requirements listed in Article 68-15-2, paragraph (1), items (i) and (iii) of the Former Act on Special Measures Concerning Taxation in an applicable year prescribed in Article 68-15-2, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation for which the consolidated parent corporation business year begins on or after the Effective Date, the application of the provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation in that applicable year is as specified in the following items:
machine translation, not official
**一** 新租税特別措置法第六十八条の十五の二第一項第一号イ及びロに掲げる要件を満たすものとする。
suppl-4301-7/art-107/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-2/item-1
the requirements listed in Article 68-15-2, paragraph (1), item (i), (a) and (b) of the New Act on Special Measures Concerning Taxation are to be regarded as satisfied;
machine translation, not official
**二** 新租税特別措置法第六十八条の十五の二第一項中「金額を超える」とあるのは「金額（前条第二項の規定により当該適用年度の連結所得に対する調整前連結税額から控除される金額がある場合には、当該金額を控除した残額）を超える」と、同項第二号イ中「百分の八」とあるのは「百分の十」と、同号ハ中「イ及びロに」とあるのは「イに」とする。
suppl-4301-7/art-107/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-2/item-2
the phrase "exceeds the amount" in Article 68-15-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "exceeds the amount (or, if there is an amount deducted from the consolidated tax amount before adjustment on the consolidated income for that applicable year pursuant to the provisions of paragraph (2) of the preceding Article, the remaining amount after deducting that amount)", the phrase "8 percent" in item (ii), (a) of that paragraph with "10 percent", and the phrase "in (a) and (b)" in (c) of that item with "in (a)";
machine translation, not official
**三** 新租税特別措置法第六十八条の十五の二第一項第二号ロ及び第六項の規定は、適用しない。
suppl-4301-7/art-107/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-2/item-3
the provisions of Article 68-15-2, paragraph (1), item (ii), (b) and paragraph (6) of the New Act on Special Measures Concerning Taxation do not apply.
machine translation, not official
**第三項** 前項の規定は、新租税特別措置法第六十八条の十五の二第八項に規定する書類に前項の規定の適用を受ける旨の記載がある場合に限り、適用する。
suppl-4301-7/art-107/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-3
The provisions of the preceding paragraph apply only if the documents prescribed in Article 68-15-2, paragraph (8) of the New Act on Special Measures Concerning Taxation contain a statement to the effect that the corporation seeks the application of the provisions of the preceding paragraph.
machine translation, not official
**第四項** 施行日から附則第一条第十五号に定める日の前日までの間における新租税特別措置法第六十八条の十五の二の規定の適用については、同条第一項、第二項及び第四項第一号中「地方活力向上地域等特定業務施設整備計画」とあるのは「地方活力向上地域特定業務施設整備計画」と、同項第二号中「認定地方活力向上地域等特定業務施設整備計画」とあるのは「認定地方活力向上地域特定業務施設整備計画」と、「同号イ又はロに掲げる地域」とあるのは「同号に規定する地方活力向上地域」とする。
suppl-4301-7/art-107/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-4
With regard to the application of the provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xv) of the Supplementary Provisions, the phrase "plan for developing specified business facilities in areas for improving regional vitality, etc." in paragraphs (1) and (2) and paragraph (4), item (i) of that Article is deemed to be replaced with "plan for developing specified business facilities in areas for improving regional vitality", the phrase "certified plan for developing specified business facilities in areas for improving regional vitality, etc." in item (ii) of that paragraph with "certified plan for developing specified business facilities in areas for improving regional vitality", and the phrase "an area listed in (a) or (b) of that item" with "the area for improving regional vitality prescribed in that item".
machine translation, not official
**第五項** 第一項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第六十八条の十五の二第一項から第三項までの規定の適用がある場合における新法人税法第二編第一章の二及び新地方法人税法第十五条の規定の適用については、第一項の規定にかかわらず、新租税特別措置法第六十八条の九第十二項及び第十三項の規定を準用する。この場合において、同条第十二項中「第一項、第三項、第六項及び第七項」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百七条第一項の規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法第六十八条の十五の二第一項から第三項まで」と、「同法」とあるのは「法人税法」と読み替えるものとする。
suppl-4301-7/art-107/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-5
With regard to the application of the provisions of Part II, Chapter I-2 of the New Corporation Tax Act and Article 15 of the New Local Corporation Tax Act in the case where the provisions of Article 68-15-2, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the provisions of Article 68-9, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation apply mutatis mutandis, notwithstanding the provisions of paragraph (1). In this case, the phrase "paragraphs (1), (3), (6) and (7)" in paragraph (12) of that Article is deemed to be replaced with "Article 68-15-2, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 107, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "that Act" with "the Corporation Tax Act".
machine translation, not official
**第六項** 第一項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第六十八条の十五の二第一項から第三項までの規定の適用がある場合における新租税特別措置法第六十八条の九十一第九項及び第六十八条の九十三の三第九項の規定の適用については、これらの規定中「又は第六十八条の十五の七第七項」とあるのは、「若しくは第六十八条の十五の七第七項又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百七条第五項」とする。
suppl-4301-7/art-107/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-6
With regard to the application of the provisions of Article 68-91, paragraph (9) and Article 68-93-3, paragraph (9) of the New Act on Special Measures Concerning Taxation in the case where the provisions of Article 68-15-2, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the phrase "or Article 68-15-7, paragraph (7)" in those provisions is deemed to be replaced with "or Article 68-15-7, paragraph (7), or Article 107, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)".
machine translation, not official
**第七項** 施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「第六十八条の十五の七第七項」とあるのは、「第六十八条の十五の六第七項」とする。
suppl-4301-7/art-107/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-7
With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "Article 68-15-7, paragraph (7)" in that paragraph is deemed to be replaced with "Article 68-15-6, paragraph (7)".
machine translation, not official
### 第百八条（連結法人の雇用者給与等支給額が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Salaries, etc. Paid to Employees of a Consolidated Corporation Has Increased
caption: machine translation, not official
suppl-4301-7/art-108 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-108 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108
**第一項** 新租税特別措置法第六十八条の十五の六の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4301-7/art-108/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-108/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108/par-1
The provisions of Article 68-15-6 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
machine translation, not official
**第二項** 施行日から平成三十一年三月三十一日までの間における新租税特別措置法第六十八条の十五の六第二項の規定の適用については、同項中「中小連結法人で同項第五号の二に規定する適用除外事業者に該当しないもの」とあるのは、「中小連結法人」とする。
suppl-4301-7/art-108/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-108/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108/par-2
With regard to the application of the provisions of Article 68-15-6, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "a small or medium-sized consolidated corporation that does not fall under an excluded business operator prescribed in item (v)-2 of that paragraph" in that paragraph is deemed to be replaced with "a small or medium-sized consolidated corporation".
machine translation, not official
**第三項** 第一項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第六十八条の十五の六第一項の規定の適用がある場合における新法人税法第二編第一章の二及び新地方法人税法第十五条の規定の適用については、第一項の規定にかかわらず、新租税特別措置法第六十八条の九第十二項及び第十三項の規定を準用する。この場合において、同条第十二項中「第一項、第三項、第六項及び第七項」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百八条第一項の規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法第六十八条の十五の六第一項」と、「同法」とあるのは「法人税法」と読み替えるものとする。
suppl-4301-7/art-108/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-108/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108/par-3
With regard to the application of the provisions of Part II, Chapter I-2 of the New Corporation Tax Act and Article 15 of the New Local Corporation Tax Act in the case where the provisions of Article 68-15-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the provisions of Article 68-9, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation apply mutatis mutandis, notwithstanding the provisions of paragraph (1). In this case, the phrase "paragraphs (1), (3), (6) and (7)" in paragraph (12) of that Article is deemed to be replaced with "Article 68-15-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 108, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "that Act" with "the Corporation Tax Act".
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**第四項** 第一項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第六十八条の十五の六第一項の規定の適用がある場合における新租税特別措置法第六十八条の九十一第九項及び第六十八条の九十三の三第九項の規定の適用については、これらの規定中「又は第六十八条の十五の七第七項」とあるのは、「若しくは第六十八条の十五の七第七項又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百八条第三項」とする。
suppl-4301-7/art-108/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-108/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108/par-4
With regard to the application of the provisions of Article 68-91, paragraph (9) and Article 68-93-3, paragraph (9) of the New Act on Special Measures Concerning Taxation in the case where the provisions of Article 68-15-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the phrase "or Article 68-15-7, paragraph (7)" in those provisions is deemed to be replaced with "or Article 68-15-7, paragraph (7), or Article 108, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)".
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**第五項** 施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「第六十八条の十五の七第七項」とあるのは、「第六十八条の十五の六第七項」とする。
suppl-4301-7/art-108/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-108/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108/par-5
With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "Article 68-15-7, paragraph (7)" in that paragraph is deemed to be replaced with "Article 68-15-6, paragraph (7)".
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### 第百九条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax of Consolidated Corporations
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suppl-4301-7/art-109 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-109 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-109
**第一項** 施行日から附則第一条第十四号に定める日の前日までの間における第十五条の規定（同号ロに掲げる規定を除く。）による改正後の租税特別措置法第六十八条の十五の七の規定の適用については、同条第一項第十七号中「第六十八条の十五の六第二項」とあるのは「前条第二項」と、同条第六項中「中小連結法人で同項第五号の二に規定する適用除外事業者に該当しないもの」とあるのは「中小連結法人」と、「、第十号又は第十七号の二」とあるのは「又は第十号」と、同項第一号中「第六十八条の十五の六第三項第五号」とあるのは「前条第三項第五号」と、同項第二号中「第六十八条の十五の六第三項第七号」とあるのは「前条第三項第七号」と、同条第八項中「、第六十八条の十四の三第六項及び前条第六項」とあるのは「及び第六十八条の十四の三第六項」とする。
suppl-4301-7/art-109/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-109/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-109/par-1
With regard to the application of the provisions of Article 68-15-7 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 15 (excluding the provisions listed in (b) of that item) during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "Article 68-15-6, paragraph (2)" in paragraph (1), item (xvii) of that Article is deemed to be replaced with "paragraph (2) of the preceding Article", the phrase "a small or medium-sized consolidated corporation that does not fall under an excluded business operator prescribed in item (v)-2 of that paragraph" in paragraph (6) of that Article with "a small or medium-sized consolidated corporation", the phrase ", item (x) or item (xvii)-2" with "or item (x)", the phrase "Article 68-15-6, paragraph (3), item (v)" in item (i) of that paragraph with "paragraph (3), item (v) of the preceding Article", the phrase "Article 68-15-6, paragraph (3), item (vii)" in item (ii) of that paragraph with "paragraph (3), item (vii) of the preceding Article", and the phrase ", Article 68-14-3, paragraph (6) and paragraph (6) of the preceding Article" in paragraph (8) of that Article with "and Article 68-14-3, paragraph (6)".
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**第二項** 附則第一条第十四号に定める日から平成三十一年三月三十一日までの間における新租税特別措置法第六十八条の十五の八第六項の規定の適用については、同項中「中小連結法人で同項第五号の二に規定する適用除外事業者に該当しないもの」とあるのは、「中小連結法人」とする。
suppl-4301-7/art-109/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-109/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-109/par-2
With regard to the application of the provisions of Article 68-15-8, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xiv) of the Supplementary Provisions to March 31, 2019, the phrase "a small or medium-sized consolidated corporation that does not fall under an excluded business operator prescribed in item (v)-2 of that paragraph" in that paragraph is deemed to be replaced with "a small or medium-sized consolidated corporation".
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### 第百十条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
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suppl-4301-7/art-110 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-110
**第一項** 新租税特別措置法第六十八条の十六第一項（同項の表の第四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等（取得又は製作若しくは建設をいう。第三項において同じ。）をする同号の中欄に掲げる減価償却資産について適用する。
suppl-4301-7/art-110/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-110/par-1
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iv) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in paragraph (3)) on or after the Effective Date.
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**第二項** 新租税特別措置法第六十八条の十七第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は建設をする同項に規定する技術基準適合施設について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は建設をした旧租税特別措置法第六十八条の十七第二項に規定する技術基準適合施設については、なお従前の例による。
suppl-4301-7/art-110/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-110/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-110/par-2
The provisions of Article 68-17, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to facilities conforming to technical standards prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern facilities conforming to technical standards prescribed in Article 68-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date.
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**第三項** 新租税特別措置法第六十八条の二十六第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する情報流通円滑化設備について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十六第一項に規定する特定電気通信設備については、なお従前の例による。
suppl-4301-7/art-110/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-110/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-110/par-3
The provisions of Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to information distribution facilitation equipment prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 68-26, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
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**第四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日前に旧租税特別措置法第六十八条の三十三第一項に規定する基準適合認定又は特例基準適合認定を受けたものの施行日以後に終了する同項に規定する適用連結事業年度又は特例認定適用連結事業年度終了の日において有する同項に規定する次世代育成支援対策資産については、同条の規定は、なおその効力を有する。
suppl-4301-7/art-110/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-110/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-110/par-4
With regard to assets for measures to support the development of the next generation prescribed in Article 68-33, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held, at the end of an applicable consolidated business year or an applicable consolidated business year for special certification prescribed in that paragraph ending on or after the Effective Date, by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that obtained the certification of conformity to standards or the special certification of conformity to standards prescribed in that paragraph before the Effective Date, the provisions of that Article remain in force.
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### 第百十一条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations
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suppl-4301-7/art-111 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-111 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-111
**第一項** 新租税特別措置法第六十八条の四十三の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得する同条第一項の特定株式等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得した旧租税特別措置法第六十八条の四十三第一項の特定株式等については、なお従前の例による。
suppl-4301-7/art-111/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-111/par-1
The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. referred to in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. referred to in Article 68-43, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.
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**第二項** 新租税特別措置法第六十八条の四十六（第三項第一号及び第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に同項第一号に規定する確認を受ける場合におけるその確認を受ける日を含む連結事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に同項第二号に規定する許可を取り消される場合におけるその取り消される日を含む連結事業年度分の法人税について適用する。
suppl-4301-7/art-111/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-111/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-111/par-2
The provisions of Article 68-46 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), items (i) and (ii)) apply to corporation tax for the consolidated business year that includes the day on which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives the confirmation prescribed in item (i) of that paragraph, in the case where it receives that confirmation on or after the Effective Date, and to corporation tax for the consolidated business year that includes the day on which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has the permission prescribed in item (ii) of that paragraph revoked, in the case where that permission is revoked on or after the Effective Date.
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### 第百十二条（連結法人である認定農地所有適格法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Certified Qualified Farmland-Owning Corporations, etc. That Are Consolidated Corporations
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suppl-4301-7/art-112 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-112 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-112
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、旧租税特別措置法第六十八条の六十四第一項に規定する特定農業法人である同項に規定する農地所有適格法人（同項に規定する認定農地所有適格法人を除く。）に該当するものが施行日前に交付を受けた同項に規定する交付金等については、なお従前の例による。
suppl-4301-7/art-112/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-112/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-112/par-1
The provisions then in force continue to govern grants, etc. prescribed in Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were received before the Effective Date by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that falls under a qualified farmland-owning corporation prescribed in that paragraph (excluding a certified qualified farmland-owning corporation prescribed in that paragraph) that is a specified agricultural corporation prescribed in that paragraph.
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**第二項** 新租税特別措置法第六十八条の六十四及び第六十八条の六十五（新租税特別措置法第六十八条の六十四第三項第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に同号に規定する農用地等の同号に規定する取得等をする場合におけるその取得等をする日を含む連結事業年度分の法人税について適用する。
suppl-4301-7/art-112/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-112/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-112/par-2
The provisions of Articles 68-64 and 68-65 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 68-64, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for the consolidated business year that includes the day on which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. prescribed in that item of agricultural land, etc. prescribed in that item, in the case where it makes that acquisition, etc. on or after the Effective Date.
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### 第百十三条（連結法人に使途秘匿金の支出がある場合の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation, etc. Where a Consolidated Corporation Has Expenditure for Undisclosed Purposes
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suppl-4301-7/art-113 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-113 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-113
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結親法人事業年度が令和元年十月一日前に開始した連結事業年度における新租税特別措置法第六十八条の六十七第六項（新租税特別措置法第六十八条の六十八第十三項又は第六十八条の六十九第六項において準用する場合を含む。）の規定の適用については、新租税特別措置法第六十八条の六十七第六項第四号中「百分の十・三」とあるのは、「百分の四・四」とする。
suppl-4301-7/art-113/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-113/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-113/par-1
With regard to the application of the provisions of Article 68-67, paragraph (6) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-68, paragraph (13) or Article 68-69, paragraph (6) of the New Act on Special Measures Concerning Taxation) in a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation began before October 1, 2019, the phrase "10.3 percent" in Article 68-67, paragraph (6), item (iv) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "4.4 percent".
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### 第百十四条（連結法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Consolidated Corporations
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suppl-4301-7/art-114 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-114 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-114
**第一項** 新租税特別措置法第六十八条の七十第三項及び第四項（これらの規定を新租税特別措置法第六十八条の七十一第十四項（新租税特別措置法第六十八条の七十二第三項において準用する場合を含む。）又は第六十八条の七十二第三項若しくは第四項において準用する場合を含む。）、第六十八条の七十三第四項及び第五項並びに第六十八条の七十四第四項及び第五項（これらの規定を新租税特別措置法第六十八条の七十五第五項において準用する場合を含む。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4301-7/art-114/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-114/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-114/par-1
The provisions of Article 68-70, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-71, paragraph (14) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-72, paragraph (3) of the New Act on Special Measures Concerning Taxation) or Article 68-72, paragraph (3) or (4)), Article 68-73, paragraphs (4) and (5), and Article 68-74, paragraphs (4) and (5) (including as applied mutatis mutandis pursuant to Article 68-75, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date.
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**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の八十二第一項に規定する土地等の交換又は譲渡に係る法人税については、なお従前の例による。
suppl-4301-7/art-114/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-114/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-114/par-2
The provisions then in force continue to govern corporation tax on an exchange or transfer of land, etc. prescribed in Article 68-82, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before the Effective Date.
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### 第百十五条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on a Consolidated Corporation's Transactions with Its Foreign Affiliates
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suppl-4301-7/art-115 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-115
**第一項** 新租税特別措置法第六十八条の八十八第二十項後段の規定は、令和二年四月一日以後に終了する連結事業年度に係る同項に規定する国外関連者の名称及び本店又は主たる事務所の所在地その他財務省令で定める事項を記載した書類について適用する。
suppl-4301-7/art-115/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-115/par-1
The provisions of the second sentence of Article 68-88, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to documents stating the name of the foreign affiliate prescribed in that paragraph, the location of its head office or principal office, and other matters specified by Order of the Ministry of Finance, pertaining to consolidated business years ending on or after April 1, 2020.
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### 第百十六条（連結法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Consolidated Corporations
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suppl-4301-7/art-116 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-116 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-116
**第一項** 新租税特別措置法第六十八条の九十第二項及び第六項から第八項までの規定は、同条第二項第一号に規定する外国関係会社の施行日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する個別金融子会社等部分課税対象金額について適用し、旧租税特別措置法第六十八条の九十第二項第一号に規定する外国関係会社の施行日前に開始した事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する個別金融子会社等部分課税対象金額については、なお従前の例による。
suppl-4301-7/art-116/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-116/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-116/par-1
The provisions of Article 68-90, paragraph (2) and paragraphs (6) through (8) of the New Act on Special Measures Concerning Taxation apply, for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, to the applicable amount prescribed in paragraph (1) of that Article and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., and the provisions then in force continue to govern, for business years beginning before the Effective Date of a foreign affiliated company prescribed in Article 68-90, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation, the applicable amount prescribed in paragraph (1) of that Article and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc..
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**第二項** 新租税特別措置法第六十八条の九十一第四項及び第七項から第十三項までの規定は、同条第四項に規定する外国関係会社の施行日以後に開始する事業年度に係る同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融子会社等部分課税対象金額に係る同項に規定する所得税等の額について適用する。
suppl-4301-7/art-116/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-116/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-116/par-2
The provisions of Article 68-91, paragraph (4) and paragraphs (7) through (13) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in that paragraph.
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**第三項** 施行日から令和元年十二月三十一日までの間における新租税特別措置法第六十八条の九十一の規定の適用については、同条第七項中「同法第八十一条の十五の二の規定による控除をした後に、かつ、同法」とあり、及び同条第十二項中「同法第十二条の二の規定による控除をした後に、かつ、同法」とあるのは、「同法」とする。
suppl-4301-7/art-116/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-116/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-116/par-3
With regard to the application of the provisions of Article 68-91 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2019, the phrase "after the deduction under the provisions of Article 81-15-2 of that Act, and that Act" in paragraph (7) of that Article and the phrase "after the deduction under the provisions of Article 12-2 of that Act, and that Act" in paragraph (12) of that Article are deemed to be replaced with "that Act".
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**第四項** 施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第六十八条の九十一第九項の規定の適用については、同項中「、第六十八条の十五の六第七項又は第六十八条の十五の七第七項」とあるのは、「又は第六十八条の十五の六第七項」とする。
suppl-4301-7/art-116/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-116/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-116/par-4
With regard to the application of the provisions of Article 68-91, paragraph (9) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", Article 68-15-6, paragraph (7) or Article 68-15-7, paragraph (7)" in that paragraph is deemed to be replaced with "or Article 68-15-6, paragraph (7)".
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**第五項** 新租税特別措置法第六十八条の九十三の二第二項及び第六項から第八項までの規定は、同条第一項に規定する外国関係法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する個別金融関係法人部分課税対象金額について適用し、旧租税特別措置法第六十八条の九十三の二第一項に規定する外国関係法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する個別金融関係法人部分課税対象金額については、なお従前の例による。
suppl-4301-7/art-116/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-116/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-116/par-5
The provisions of Article 68-93-2, paragraph (2) and paragraphs (6) through (8) of the New Act on Special Measures Concerning Taxation apply, for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article, to the applicable amount prescribed in that paragraph and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, and the provisions then in force continue to govern, for business years beginning before the Effective Date of a foreign affiliated corporation prescribed in Article 68-93-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the applicable amount prescribed in that paragraph and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation.
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**第六項** 新租税特別措置法第六十八条の九十三の三第四項及び第七項から第十三項までの規定は、同条第四項に規定する外国関係法人の施行日以後に開始する事業年度に係る同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融関係法人部分課税対象金額に係る同項に規定する所得税等の額について適用する。
suppl-4301-7/art-116/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-116/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-116/par-6
The provisions of Article 68-93-3, paragraph (4) and paragraphs (7) through (13) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in that paragraph.
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**第七項** 施行日から令和元年十二月三十一日までの間における新租税特別措置法第六十八条の九十三の三の規定の適用については、同条第七項中「同法第八十一条の十五の二の規定による控除をした後に、かつ、同法」とあり、及び同条第十二項中「同法第十二条の二の規定による控除をした後に、かつ、同法」とあるのは、「同法」とする。
suppl-4301-7/art-116/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-116/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-116/par-7
With regard to the application of the provisions of Article 68-93-3 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2019, the phrase "after the deduction under the provisions of Article 81-15-2 of that Act, and that Act" in paragraph (7) of that Article and the phrase "after the deduction under the provisions of Article 12-2 of that Act, and that Act" in paragraph (12) of that Article are deemed to be replaced with "that Act".
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**第八項** 施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第六十八条の九十三の三第九項の規定の適用については、同項中「、第六十八条の十五の六第七項又は第六十八条の十五の七第七項」とあるのは、「又は第六十八条の十五の六第七項」とする。
suppl-4301-7/art-116/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-116/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-116/par-8
With regard to the application of the provisions of Article 68-93-3, paragraph (9) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", Article 68-15-6, paragraph (7) or Article 68-15-7, paragraph (7)" in that paragraph is deemed to be replaced with "or Article 68-15-6, paragraph (7)".
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### 第百十七条（連結法人が租税特別措置の適用を受ける場合の電子情報処理組織による法人税及び地方法人税の申告の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Filing Returns for Corporation Tax and Local Corporation Tax by Means of an Electronic Data Processing System Where a Consolidated Corporation Receives the Application of Special Taxation Measures
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suppl-4301-7/art-117 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-117 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-117
**第一項** 新租税特別措置法第六十八条の百十二の規定は、連結親法人の令和二年四月一日以後に開始する連結事業年度分の法人税及び同日以後に開始する課税事業年度分の地方法人税について適用する。
suppl-4301-7/art-117/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-117/par-1
The provisions of Article 68-112 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation beginning on or after April 1, 2020, and to local corporation tax for taxable business years beginning on or after that date.
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### 第百十八条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4301-7/art-118 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118
**第一項** 新租税特別措置法第六十九条の四第三項の規定は、施行日以後に相続又は遺贈により取得をする同条第一項に規定する宅地等（次項及び第四項において「宅地等」という。）に係る相続税について適用し、施行日前に相続又は遺贈により取得をした旧租税特別措置法第六十九条の四第一項に規定する宅地等に係る相続税については、なお従前の例による。
suppl-4301-7/art-118/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-1
The provisions of Article 69-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on residential land, etc. prescribed in paragraph (1) of that Article (referred to as "residential land, etc." in the following paragraph and paragraph (4)) acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on residential land, etc. prescribed in Article 69-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the Effective Date.
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**第二項** 個人が施行日から令和二年三月三十一日までの間に相続又は遺贈により取得をする財産のうちに、施行日の前日において当該相続又は遺贈があったものとした場合に旧租税特別措置法第六十九条の四第一項に規定する特例対象宅地等（同条第三項第二号に規定する特定居住用宅地等のうち同号ロに掲げる要件を満たすものに限る。）に該当することとなる宅地等（以下この項及び次項において「経過措置対象宅地等」という。）がある場合には、当該経過措置対象宅地等に係る新租税特別措置法第六十九条の四第三項第二号の規定の適用については、同号中「要件のいずれか」とあるのは、「要件（所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第二項に規定する経過措置対象宅地等にあつては、同法第十五条の規定による改正前の租税特別措置法第六十九条の四第三項第二号ロに掲げる要件を含む。）のいずれか」とする。
suppl-4301-7/art-118/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-2
If the property that an individual acquires by inheritance or bequest during the period from the Effective Date to March 31, 2020 includes residential land, etc. that would fall under special eligible residential land, etc. prescribed in Article 69-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to residential land, etc. for specified residential use prescribed in paragraph (3), item (ii) of that Article that satisfies the requirement listed in (b) of that item) if that inheritance or bequest were deemed to have taken place on the day before the Effective Date (hereinafter referred to as "residential land, etc. under the transitional measures" in this paragraph and the following paragraph), then, with regard to the application of the provisions of Article 69-4, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation to that residential land, etc. under the transitional measures, the phrase "any of the following requirements" in that item is deemed to be replaced with "any of the following requirements (for residential land, etc. under the transitional measures prescribed in Article 118, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), including the requirement listed in Article 69-4, paragraph (3), item (ii), (b) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 15 of that Act)".
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**第三項** 個人が令和二年四月一日以後に相続又は遺贈により取得をする財産のうちに経過措置対象宅地等がある場合において、同年三月三十一日において当該経過措置対象宅地等の上に存する建物の新築又は増築その他の工事が行われており、かつ、当該工事の完了前に当該相続又は遺贈があったときは、当該相続又は遺贈に係る新租税特別措置法第六十九条の四第三項第一号イに規定する申告期限までに当該個人が当該建物を自己の居住の用に供したときに限り、当該経過措置対象宅地等は相続開始の直前において当該相続又は遺贈に係る被相続人の居住の用に供されていたものと、当該個人は同項第二号イに掲げる要件を満たす親族とそれぞれみなして、同条第一項の規定を適用する。
suppl-4301-7/art-118/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-3
If the property that an individual acquires by inheritance or bequest on or after April 1, 2020 includes residential land, etc. under the transitional measures, and, as of March 31, 2020, new construction, extension or other work on a building standing on that residential land, etc. under the transitional measures was being carried out and that inheritance or bequest took place before the completion of that work, then, only if that individual has used that building as the individual's own residence by the return due date prescribed in Article 69-4, paragraph (3), item (i), (a) of the New Act on Special Measures Concerning Taxation pertaining to that inheritance or bequest, the provisions of paragraph (1) of that Article apply by deeming that residential land, etc. under the transitional measures to have been used as the residence of the decedent pertaining to that inheritance or bequest immediately before the commencement of the succession, and that individual to be a relative who satisfies the requirement listed in paragraph (3), item (ii), (a) of that Article.
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**第四項** 施行日から令和三年三月三十一日までの間に相続又は遺贈により取得をする宅地等に係る新租税特別措置法第六十九条の四第三項第四号の規定の適用については、同号中「相続開始前三年以内」とあるのは、「平成三十年四月一日以後」とする。
suppl-4301-7/art-118/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-4
With regard to the application of the provisions of Article 69-4, paragraph (3), item (iv) of the New Act on Special Measures Concerning Taxation to residential land, etc. acquired by inheritance or bequest during the period from the Effective Date to March 31, 2021, the phrase "within three years before the commencement of the succession" in that item is deemed to be replaced with "on or after April 1, 2018".
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**第五項** 新租税特別措置法第七十条の二の七の規定は、平成三十年一月一日以後に贈与により取得する新租税特別措置法第七十条の七の五第一項に規定する特例対象受贈非上場株式等に係る贈与税について適用する。
suppl-4301-7/art-118/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-5
The provisions of Article 70-2-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on special eligible gifted unlisted shares or similar interests prescribed in Article 70-7-5, paragraph (1) of the New Act on Special Measures Concerning Taxation acquired by gift on or after January 1, 2018.
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**第六項** 新租税特別措置法第七十条の四第一項第一号及び第二項第一号の規定は、附則第一条第十号に定める日以後に贈与により取得をする新租税特別措置法第七十条の四第一項に規定する農地等に係る贈与税について適用し、同日前に贈与により取得をした旧租税特別措置法第七十条の四第一項に規定する農地等に係る贈与税については、なお従前の例による。
suppl-4301-7/art-118/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-6
The provisions of Article 70-4, paragraph (1), item (i) and paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to gift tax on farmland, etc. prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation acquired by gift on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern gift tax on farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by gift before that date.
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**第七項** 新租税特別措置法第七十条の四第二項第四号、第五項及び第十七項の規定は、施行日以後に贈与により取得をする同条第一項に規定する農地等に係る贈与税について適用し、施行日前に贈与により取得をした旧租税特別措置法第七十条の四第一項に規定する農地等に係る贈与税については、なお従前の例による。
suppl-4301-7/art-118/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-7
The provisions of Article 70-4, paragraph (2), item (iv), and paragraphs (5) and (17) of the New Act on Special Measures Concerning Taxation apply to gift tax on farmland, etc. prescribed in paragraph (1) of that Article acquired by gift on or after the Effective Date, and the provisions then in force continue to govern gift tax on farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by gift before the Effective Date.
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**第八項** 次項各号に掲げる受贈者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同項ただし書（第一号に係る部分に限る。）及び同条第四項の規定を適用する。この場合において、当該受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4301-7/art-118/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-8
The donees listed in the items of the following paragraph are deemed to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of the proviso to that paragraph (limited to the part concerning item (i)) and paragraph (4) of that Article apply to them. In this case, necessary matters concerning the application of those provisions with respect to those donees are specified by Cabinet Order.
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**第九項** 旧租税特別措置法第七十条の四第一項の規定の適用を受ける同項に規定する農地等について、施行日以後に次の各号に掲げる受贈者が同条第十五項から第十七項までの規定の適用を受ける場合には、新租税特別措置法第七十条の四第二項第四号ロに掲げる農地を取得し、又は農業の用に供することができるものとする。この場合において、当該農地に係る贈与税については、同条第五項及び第十七項の規定を適用する。
suppl-4301-7/art-118/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-9
With regard to farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation to which the provisions of that paragraph apply, if a donee listed in any of the following items receives the application of the provisions of paragraphs (15) through (17) of that Article on or after the Effective Date, the donee may acquire farmland listed in Article 70-4, paragraph (2), item (iv), (b) of the New Act on Special Measures Concerning Taxation or use it for agriculture. In this case, the provisions of paragraphs (5) and (17) of that Article apply to gift tax on that farmland.
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**一** 租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4301-7/art-118/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-9/item-1
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**二** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項の規定によりなお従前の例によることとされる場合における同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4301-7/art-118/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-9/item-2
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act;
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**三** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4301-7/art-118/par-9/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-9/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-9/item-3
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**四** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4301-7/art-118/par-9/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-9/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-9/item-4
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) who is receiving the application of the provisions of the main clause of that paragraph;
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**五** 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4301-7/art-118/par-9/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-9/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-9/item-5
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) who is receiving the application of the provisions of the main clause of that paragraph;
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**六** 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第三十二条第四項の規定によりなお従前の例によることとされる場合における同法第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4301-7/art-118/par-9/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-9/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-9/item-6
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 32, paragraph (4) of the Supplementary Provisions of that Act;
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**七** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4301-7/art-118/par-9/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-9/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-9/item-7
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (10) of the Supplementary Provisions of that Act;
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**八** 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4301-7/art-118/par-9/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-9/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-9/item-8
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 55, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**九** 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4301-7/art-118/par-9/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-9/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-9/item-9
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 66, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**十** 所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第三項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4301-7/art-118/par-9/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-9/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-9/item-10
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 128, paragraph (3) of the Supplementary Provisions of that Act;
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**十一** 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第五項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4301-7/art-118/par-9/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-9/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-9/item-11
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 127, paragraph (5) of the Supplementary Provisions of that Act;
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**十二** 旧租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4301-7/art-118/par-9/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-9/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-9/item-12
a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of that paragraph.
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**第十項** 施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第七十条の四の二第九項の規定の適用については、同項第十二号中「附則第百十八条第六項又は第七項」とあるのは、「附則第百十八条第七項」とする。
suppl-4301-7/art-118/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-10
With regard to the application of the provisions of Article 70-4-2, paragraph (9) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "Article 118, paragraph (6) or (7) of the Supplementary Provisions" in item (xii) of that paragraph is deemed to be replaced with "Article 118, paragraph (7) of the Supplementary Provisions".
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**第十一項** 新租税特別措置法第七十条の六第一項第一号の規定は、附則第一条第十号に定める日以後に相続又は遺贈により取得をする同項に規定する特例農地等に係る相続税について適用し、同日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税については、なお従前の例による。
suppl-4301-7/art-118/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-11
The provisions of Article 70-6, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in that paragraph acquired by inheritance or bequest on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before that date.
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**第十二項** 新租税特別措置法第七十条の六第六項及び第三十九項の規定は、附則第一条第十六号に定める日以後に相続又は遺贈により取得をする新租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税について適用し、同日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税については、なお従前の例による。
suppl-4301-7/art-118/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-12
The provisions of Article 70-6, paragraphs (6) and (39) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation acquired by inheritance or bequest on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions, and the provisions then in force continue to govern inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before that date.
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**第十三項** 新租税特別措置法第七十条の六第八項及び第二十一項の規定は、施行日以後に相続又は遺贈により取得をする同条第一項に規定する特例農地等に係る相続税について適用し、施行日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税については、なお従前の例による。
suppl-4301-7/art-118/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-13
The provisions of Article 70-6, paragraphs (8) and (21) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in paragraph (1) of that Article acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the Effective Date.
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**第十四項** 次項各号に掲げる農業相続人は、新租税特別措置法第七十条の六第一項に規定する農業相続人とみなして、同項ただし書（第一号に係る部分に限る。）及び同条第七項の規定を適用する。この場合において、当該農業相続人に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4301-7/art-118/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-14
The farming heirs listed in the items of the following paragraph are deemed to be farming heirs prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of the proviso to that paragraph (limited to the part concerning item (i)) and paragraph (7) of that Article apply to them. In this case, necessary matters concerning the application of those provisions with respect to those farming heirs are specified by Cabinet Order.
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**第十五項** 旧租税特別措置法第七十条の六第一項の規定の適用を受ける同項に規定する特例農地等について、施行日以後に次の各号に掲げる農業相続人が同条第十九項において準用する旧租税特別措置法第七十条の四第十五項の規定、旧租税特別措置法第七十条の六第二十項の規定又は同条第二十一項において準用する旧租税特別措置法第七十条の四第十七項の規定の適用を受ける場合には、新租税特別措置法第七十条の四第二項第四号ロに掲げる農地を取得し、又は農業の用に供することができるものとする。この場合において、当該農地に係る相続税については、新租税特別措置法第七十条の六第八項の規定及び同条第二十一項において準用する新租税特別措置法第七十条の四第十七項の規定を適用する。
suppl-4301-7/art-118/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-15
With regard to special farmland, etc. prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation to which the provisions of that paragraph apply, if a farming heir listed in any of the following items receives, on or after the Effective Date, the application of the provisions of Article 70-4, paragraph (15) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-6, paragraph (19) of the Former Act on Special Measures Concerning Taxation, the provisions of Article 70-6, paragraph (20) of the Former Act on Special Measures Concerning Taxation, or the provisions of Article 70-4, paragraph (17) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-6, paragraph (21) of the Former Act on Special Measures Concerning Taxation, the farming heir may acquire farmland listed in Article 70-4, paragraph (2), item (iv), (b) of the New Act on Special Measures Concerning Taxation or use it for agriculture. In this case, the provisions of Article 70-6, paragraph (8) of the New Act on Special Measures Concerning Taxation and the provisions of Article 70-4, paragraph (17) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-6, paragraph (21) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on that farmland.
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**一** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第五項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4301-7/art-118/par-15/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-15/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-15/item-1
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**二** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4301-7/art-118/par-15/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-15/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-15/item-2
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) who is receiving the application of the provisions of the main clause of that paragraph;
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**三** 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4301-7/art-118/par-15/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-15/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-15/item-3
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) who is receiving the application of the provisions of the main clause of that paragraph;
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**四** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十一項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4301-7/art-118/par-15/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-15/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-15/item-4
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (11) of the Supplementary Provisions of that Act;
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**五** 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第十七項の規定によりなお従前の例によることとされる場合における同法第五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4301-7/art-118/par-15/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-15/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-15/item-5
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 55, paragraph (17) of the Supplementary Provisions of that Act;
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**六** 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第六項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4301-7/art-118/par-15/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-15/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-15/item-6
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 66, paragraph (6) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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**七** 所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第七項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4301-7/art-118/par-15/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-15/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-15/item-7
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 128, paragraph (7) of the Supplementary Provisions of that Act;
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**八** 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第九項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4301-7/art-118/par-15/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-15/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-15/item-8
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 127, paragraph (9) of the Supplementary Provisions of that Act;
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**九** 旧租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4301-7/art-118/par-15/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-15/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-15/item-9
a farming heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of that paragraph.
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**第十六項** 施行日から附則第一条第十六号に定める日の前日までの間における新租税特別措置法第七十条の六の二第二項の規定の適用については、同項第九号中「附則第百十八条第十一項から第十三項まで」とあるのは、「附則第百十八条第十三項」とする。
suppl-4301-7/art-118/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-16
With regard to the application of the provisions of Article 70-6-2, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xvi) of the Supplementary Provisions, the phrase "Article 118, paragraphs (11) through (13) of the Supplementary Provisions" in item (ix) of that paragraph is deemed to be replaced with "Article 118, paragraph (13) of the Supplementary Provisions".
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**第十七項** 附則第一条第十六号に定める日から同条第十号に定める日の前日までの間における新租税特別措置法第七十条の六の二第二項の規定の適用については、同項第九号中「附則第百十八条第十一項から第十三項まで」とあるのは、「附則第百十八条第十二項及び第十三項」とする。
suppl-4301-7/art-118/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-17
With regard to the application of the provisions of Article 70-6-2, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvi) of the Supplementary Provisions to the day before the date specified in item (x) of that Article, the phrase "Article 118, paragraphs (11) through (13) of the Supplementary Provisions" in item (ix) of that paragraph is deemed to be replaced with "Article 118, paragraphs (12) and (13) of the Supplementary Provisions".
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**第十八項** 新租税特別措置法第七十条の六の四（第七項を除く。）及び第七十条の六の五の規定は、附則第一条第十六号に定める日以後に相続又は遺贈により取得をする新租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税について適用する。
suppl-4301-7/art-118/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-18
The provisions of Article 70-6-4 (excluding paragraph (7)) and Article 70-6-5 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation acquired by inheritance or bequest on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions.
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**第十九項** 新租税特別措置法第七十条の六の七の規定は、附則第一条第十七号に定める日以後に相続又は遺贈により取得する新租税特別措置法第七十条の六の七第二項第一号に規定する特定美術品に係る相続税について適用する。
suppl-4301-7/art-118/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-19
The provisions of Article 70-6-7 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on specified works of art prescribed in Article 70-6-7, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation acquired by inheritance or bequest on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions.
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**第二十項** 新租税特別措置法第七十条の七の規定は、平成三十年一月一日以後に贈与により取得をする同条第二項第二号に規定する非上場株式等に係る贈与税について適用し、同日前に贈与により取得をした旧租税特別措置法第七十条の七第二項第二号に規定する非上場株式等に係る贈与税については、なお従前の例による。
suppl-4301-7/art-118/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-20
The provisions of Article 70-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article acquired by gift on or after January 1, 2018, and the provisions then in force continue to govern gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation acquired by gift before that date.
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**第二十一項** 次に掲げる者は、新租税特別措置法第七十条の七第二項第三号に規定する経営承継受贈者とみなして、同条第一項から第四項まで、第十五項及び第三十項の規定（第一号又は第二号に掲げる経営承継受贈者にあっては、同条第十五項の規定）を適用する。この場合において、当該経営承継受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4301-7/art-118/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-21
The following persons are deemed to be successor donees prescribed in Article 70-7, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (1) through (4), (15) and (30) of that Article (or, for a successor donee listed in item (i) or (ii), the provisions of paragraph (15) of that Article) apply to them. In this case, necessary matters concerning the application of those provisions with respect to those successor donees are specified by Cabinet Order.
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**一** 所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正前の租税特別措置法（以下この条において「平成二十二年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4301-7/art-118/par-21/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-21/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-21/item-1
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) (hereinafter referred to as "the 2010 Former Act" in this Article) who is receiving the application of the provisions of paragraph (1) of that Article;
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**二** 現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）第十七条の規定による改正前の租税特別措置法（以下この条において「平成二十三年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4301-7/art-118/par-21/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-21/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-21/item-2
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011) (hereinafter referred to as "the 2011 Former Act" in this Article) who is receiving the application of the provisions of paragraph (1) of that Article;
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**三** 所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法（以下この条において「平成二十五年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4301-7/art-118/par-21/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-21/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-21/item-3
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) (hereinafter referred to as "the 2013 Former Act" in this Article) who is receiving the application of the provisions of paragraph (1) of that Article;
machine translation, not official
**四** 所得税法等の一部を改正する法律（平成二十七年法律第九号）第八条の規定による改正前の租税特別措置法（以下この条において「平成二十七年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4301-7/art-118/par-21/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-21/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-21/item-4
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) (hereinafter referred to as "the 2015 Former Act" in this Article) who is receiving the application of the provisions of paragraph (1) of that Article;
machine translation, not official
**五** 所得税法等の一部を改正する等の法律（平成二十九年法律第四号）第十二条の規定による改正前の租税特別措置法（以下この条において「平成二十九年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4301-7/art-118/par-21/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-21/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-21/item-5
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) (hereinafter referred to as "the 2017 Former Act" in this Article) who is receiving the application of the provisions of paragraph (1) of that Article;
machine translation, not official
**六** 旧租税特別措置法第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4301-7/art-118/par-21/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-21/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-21/item-6
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of paragraph (1) of that Article.
machine translation, not official
**第二十二項** 新租税特別措置法第七十条の七の二の規定は、平成三十年一月一日以後に相続又は遺贈により取得をする同条第二項第二号に規定する非上場株式等に係る相続税について適用し、同日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の七の二第二項第二号に規定する非上場株式等に係る相続税については、なお従前の例による。
suppl-4301-7/art-118/par-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-22
The provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article acquired by inheritance or bequest on or after January 1, 2018, and the provisions then in force continue to govern inheritance tax on unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before that date.
machine translation, not official
**第二十三項** 次に掲げる者は、新租税特別措置法第七十条の七の二第二項第三号に規定する経営承継相続人等とみなして、同条第一項から第四項まで、第十六項及び第三十一項の規定（第一号又は第二号に掲げる経営承継相続人等にあっては、同条第十六項の規定）を適用する。この場合において、当該経営承継相続人等に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4301-7/art-118/par-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-23
The following persons are deemed to be successor heirs, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (1) through (4), (16) and (31) of that Article (or, for a successor heir, etc. listed in item (i) or (ii), the provisions of paragraph (16) of that Article) apply to them. In this case, necessary matters concerning the application of those provisions with respect to those successor heirs, etc. are specified by Cabinet Order.
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**一** 平成二十二年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4301-7/art-118/par-23/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-23/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-23/item-1
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2010 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
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**二** 平成二十三年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4301-7/art-118/par-23/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-23/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-23/item-2
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2011 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
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**三** 平成二十五年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4301-7/art-118/par-23/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-23/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-23/item-3
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2013 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
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**四** 平成二十七年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4301-7/art-118/par-23/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-23/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-23/item-4
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2015 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
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**五** 平成二十九年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4301-7/art-118/par-23/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-23/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-23/item-5
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2017 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
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**六** 旧租税特別措置法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4301-7/art-118/par-23/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-23/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-23/item-6
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of paragraph (1) of that Article.
machine translation, not official
**第二十四項** 新租税特別措置法第七十条の七の四の規定は、平成三十年一月一日以後に新租税特別措置法第七十条の七の三の規定により相続又は遺贈により取得をしたものとみなされる同条第一項に規定する対象受贈非上場株式等に係る相続税について適用し、同日前に旧租税特別措置法第七十条の七の三の規定により相続又は遺贈により取得をしたものとみなされた同条第一項に規定する特例受贈非上場株式等に係る相続税については、なお従前の例による。
suppl-4301-7/art-118/par-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-24 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-24
The provisions of Article 70-7-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on covered gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that are deemed, pursuant to the provisions of that Article, to have been acquired by inheritance or bequest on or after January 1, 2018, and the provisions then in force continue to govern inheritance tax on special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were deemed, pursuant to the provisions of that Article, to have been acquired by inheritance or bequest before that date.
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**第二十五項** 次に掲げる者は、新租税特別措置法第七十条の七の四第二項第三号に規定する経営相続承継受贈者とみなして、同条第一項及び第二項の規定並びに同条第三項において準用する新租税特別措置法第七十条の七の二第三項及び第四項、新租税特別措置法第七十条の七の四第十二項において準用する新租税特別措置法第七十条の七の二第十六項並びに新租税特別措置法第七十条の七の四第十六項において準用する新租税特別措置法第七十条の七の二第三十一項の規定（第一号又は第二号に掲げる経営相続承継受贈者にあっては、新租税特別措置法第七十条の七の四第十二項において準用する新租税特別措置法第七十条の七の二第十六項の規定）を適用する。この場合において、当該経営相続承継受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4301-7/art-118/par-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-25 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-25
The following persons are deemed to be successor donees for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (1) and (2) of that Article, the provisions of Article 70-7-2, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (3) of the New Act on Special Measures Concerning Taxation, the provisions of Article 70-7-2, paragraph (16) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (12) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 70-7-2, paragraph (31) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation (or, for a successor donee for inheritance listed in item (i) or (ii), the provisions of Article 70-7-2, paragraph (16) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (12) of the New Act on Special Measures Concerning Taxation) apply to them. In this case, necessary matters concerning the application of those provisions with respect to those successor donees for inheritance are specified by Cabinet Order.
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**一** 平成二十二年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4301-7/art-118/par-25/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-25/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-25/item-1
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2010 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
machine translation, not official
**二** 平成二十三年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4301-7/art-118/par-25/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-25/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-25/item-2
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2011 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
machine translation, not official
**三** 平成二十五年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4301-7/art-118/par-25/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-25/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-25/item-3
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2013 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
machine translation, not official
**四** 平成二十七年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4301-7/art-118/par-25/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-25/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-25/item-4
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2015 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
machine translation, not official
**五** 平成二十九年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4301-7/art-118/par-25/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-25/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-25/item-5
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2017 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
machine translation, not official
**六** 旧租税特別措置法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4301-7/art-118/par-25/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-25/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-25/item-6
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of paragraph (1) of that Article.
machine translation, not official
**第二十六項** 新租税特別措置法第七十条の七の五の規定は、平成三十年一月一日以後に贈与により取得をする同条第二項第五号に規定する非上場株式等に係る贈与税について適用する。
suppl-4301-7/art-118/par-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-26 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-26
The provisions of Article 70-7-5 of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests prescribed in paragraph (2), item (v) of that Article acquired by gift on or after January 1, 2018.
machine translation, not official
**第二十七項** 新租税特別措置法第七十条の七の六の規定は、平成三十年一月一日以後に相続又は遺贈により取得をする同条第二項第五号に規定する非上場株式等に係る相続税について適用する。
suppl-4301-7/art-118/par-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-118/par-27 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-27
The provisions of Article 70-7-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on unlisted shares or similar interests prescribed in paragraph (2), item (v) of that Article acquired by inheritance or bequest on or after January 1, 2018.
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### 第百十九条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4301-7/art-119 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-119
**第一項** 新租税特別措置法第八十条第一項の規定は、附則第一条第十三号に定める日以後にされる同項の認定に係る同項各号に掲げる事項についての登記に係る登録免許税について適用し、同日前にされた旧租税特別措置法第八十条第一項の認定（産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号。次項において「産競法等改正法」という。）附則第四条第一項又は第五条第一項の規定によりなお従前の例によることとされる場合における当該認定を含む。）に係る旧租税特別措置法第八十条第一項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4301-7/art-119/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-119/par-1
The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registrations of the matters listed in the items of that paragraph pertaining to the certification referred to in that paragraph granted on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on registrations of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the certification referred to in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation granted before that date (including that certification in the case where the provisions then in force continue to govern pursuant to the provisions of Article 4, paragraph (1) or Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018; referred to as the "Industrial Competitiveness Act, etc. Amendment Act" in the following paragraph)).
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**第二項** 産競法等改正法附則第十条の規定により産競法等改正法第一条の規定による改正後の産業競争力強化法（平成二十五年法律第九十八号）第百十三条第一項の認定を受けた同項に規定する創業支援等事業計画とみなされた産競法等改正法第一条の規定による改正前の産業競争力強化法第百十三条第一項に規定する創業支援事業計画は、新租税特別措置法第八十条第二項に規定する認定創業支援等事業計画とみなして、同項の規定を適用する。
suppl-4301-7/art-119/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-119/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-119/par-2
A business startup support plan prescribed in Article 113, paragraph (1) of the Act on Strengthening Industrial Competitiveness before the amendment by the provisions of Article 1 of the Industrial Competitiveness Act, etc. Amendment Act, which is deemed, pursuant to the provisions of Article 10 of the Supplementary Provisions of the Industrial Competitiveness Act, etc. Amendment Act, to be a business startup support, etc. plan prescribed in Article 113, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) as amended by the provisions of Article 1 of the Industrial Competitiveness Act, etc. Amendment Act for which the certification referred to in that paragraph has been obtained, is deemed to be a certified business startup support, etc. plan prescribed in Article 80, paragraph (2) of the New Act on Special Measures Concerning Taxation, and the provisions of that paragraph apply.
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**第三項** 附則第一条第十三号に定める日から同条第二十一号に定める日の前日までの間における新租税特別措置法第八十条第二項の規定の適用については、同項中「第百二十八条第二項」とあるのは「第百十四条第二項」と、「第百二十七条第一項又は第百二十八条第一項」とあるのは「第百十三条第一項又は第百十四条第一項」と、「第二条第二十六項」とあるのは「第二条第二十二項」とする。
suppl-4301-7/art-119/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-119/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-119/par-3
With regard to the application of the provisions of Article 80, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xiii) of the Supplementary Provisions to the day before the date specified in item (xxi) of that Article, the phrase "Article 128, paragraph (2)" in that paragraph is deemed to be replaced with "Article 114, paragraph (2)", the phrase "Article 127, paragraph (1) or Article 128, paragraph (1)" with "Article 113, paragraph (1) or Article 114, paragraph (1)", and the phrase "Article 2, paragraph (26)" with "Article 2, paragraph (22)".
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### 第百二十条（清酒等に係る酒税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax Rates for Sake, etc.
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suppl-4301-7/art-120 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-120 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-120
**第一項** 別段の定めがあるものを除き、施行日前に課した、又は課すべきであった清酒等（新租税特別措置法第八十七条第一項に規定する清酒等をいう。次項において同じ。）に係る酒税については、なお従前の例による。
suppl-4301-7/art-120/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-120/par-1
Except as otherwise provided, with regard to liquor tax on sake, etc. (meaning sake, etc. prescribed in Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies in the following paragraph) imposed, or that should have been imposed, before the Effective Date, the provisions then in force continue to govern.
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**第二項** 令和二年十月一日から令和五年三月三十一日までの間に酒類の製造場から移出される清酒及び果実酒（これらの酒類でその他の発泡性酒類（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第二項第三号に規定するその他の発泡性酒類をいう。以下この項及び附則第百二十五条において同じ。）に該当するものを除く。以下この項において同じ。）並びに発泡酒（新租税特別措置法第八十七条第一項に規定する発泡酒をいう。以下この項及び附則第百二十五条において同じ。）並びにその他の発泡性酒類に該当する清酒等に係る新租税特別措置法第八十七条第一項（同条第二項の規定により読み替えて適用される場合を含む。）の規定の適用については、同条第一項中「同法第二十三条及び次条」とあるのは清酒及び果実酒にあっては「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第三項及び次条」と、発泡酒及びその他の発泡性酒類に該当する清酒等にあっては「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第二項第一号、第二号又は第四号」と、同項の表中「同条第三号ハ」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十四条の規定により読み替えられる酒税法第三条第三号ハ」とする。
suppl-4301-7/art-120/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-120/par-2
With regard to the application of the provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) to sake and fruit wine (excluding those of such liquors that fall under other sparkling liquors (meaning other sparkling liquors prescribed in Article 36, paragraph (2), item (iii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017); the same applies hereinafter in this paragraph and in Article 125 of the Supplementary Provisions); the same applies hereinafter in this paragraph), happoshu (meaning happoshu prescribed in Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph and in Article 125 of the Supplementary Provisions), and sake, etc. that falls under other sparkling liquors, shipped from a liquor manufacturing site during the period from October 1, 2020 to March 31, 2023, the phrase "Article 23 of that Act and the following Article" in paragraph (1) of that Article is deemed to be replaced, for sake and fruit wine, with "Article 36, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) and the following Article", and, for happoshu and sake, etc. that falls under other sparkling liquors, with "Article 36, paragraph (2), item (i), (ii) or (iv) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "item (iii), (c) of that Article" in the table in that paragraph is deemed to be replaced with "Article 3, item (iii), (c) of the Liquor Tax Act as read with the replacement of terms pursuant to the provisions of Article 34 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".
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### 第百二十一条（ビールに係る酒税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax Rates for Beer
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suppl-4301-7/art-121 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-121 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-121
**第一項** 別段の定めがあるものを除き、施行日前に課した、又は課すべきであったビールに係る酒税については、なお従前の例による。
suppl-4301-7/art-121/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-121/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-121/par-1
Except as otherwise provided, with regard to liquor tax on beer imposed, or that should have been imposed, before the Effective Date, the provisions then in force continue to govern.
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**第二項** 旧租税特別措置法第八十七条の四第一項に規定するビールの製造免許を受けた者が、当該製造免許を受けた日から五年を経過する日の属する月の末日までの間に酒類の製造場から移出する同項に規定するビールに係る酒税については、なお従前の例による。
suppl-4301-7/art-121/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-121/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-121/par-2
With regard to liquor tax on beer prescribed in Article 87-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a person who has obtained a license to manufacture the beer prescribed in that paragraph ships from a liquor manufacturing site during the period until the last day of the month that includes the day on which five years elapse from the day on which that person obtained that manufacturing license, the provisions then in force continue to govern.
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**第三項** 令和二年十月一日から令和三年三月三十一日までの間に酒類の製造場から移出されるビールに係る新租税特別措置法第八十七条の四第一項（同条第二項の規定により読み替えて適用される場合を含む。）及び第三項（同条第四項の規定により読み替えて適用される場合を含む。）の規定の適用については、これらの規定中「同法第二十三条第一項」とあるのは、「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第一項」とする。
suppl-4301-7/art-121/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-121/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-121/par-3
With regard to the application of the provisions of Article 87-4, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) and paragraph (3) (including as applied with the replacement of terms pursuant to the provisions of paragraph (4) of that Article) of the New Act on Special Measures Concerning Taxation to beer shipped from a liquor manufacturing site during the period from October 1, 2020 to March 31, 2021, the phrase "Article 23, paragraph (1) of that Act" in those provisions is deemed to be replaced with "Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".
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### 第百二十七条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-4301-7/art-127 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-127
**第一項** 第二十条の規定による改正後の租税特別措置法の一部を改正する法律附則第三十六条第五項の規定は、附則第一条第十号に定める日以後に同項第一号に規定する被設定者が同項に規定する農地等を同号に規定する耕作の用に供する場合について適用し、同日前に第二十条の規定による改正前の租税特別措置法の一部を改正する法律附則第三十六条第五項第一号に規定する被設定者が同項の農地等を同号の耕作の用に供した場合については、なお従前の例による。
suppl-4301-7/art-127/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-127/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-127/par-1
The provisions of Article 36, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of Article 20 apply in the case where a grantee prescribed in item (i) of that paragraph uses farmland, etc. prescribed in that paragraph for cultivation prescribed in that item on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern the case where a grantee prescribed in Article 36, paragraph (5), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 20 used the farmland, etc. referred to in that paragraph for the cultivation referred to in that item before that date.
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### 第百二十八条（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
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suppl-4301-7/art-128 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-128 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-128
**第一項** 第二十一条の規定による改正後の所得税法等の一部を改正する法律附則第五十五条第四項の規定は、附則第一条第十号に定める日以後に同項第一号に規定する被設定者が同項に規定する農地等を同号に規定する耕作の用に供する場合について適用し、同日前に第二十一条の規定による改正前の所得税法等の一部を改正する法律附則第五十五条第四項第一号に規定する被設定者が同項の農地等を同号の耕作の用に供した場合については、なお従前の例による。
suppl-4301-7/art-128/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-128/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-128/par-1
The provisions of Article 55, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 21 apply in the case where a grantee prescribed in item (i) of that paragraph uses farmland, etc. prescribed in that paragraph for cultivation prescribed in that item on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern the case where a grantee prescribed in Article 55, paragraph (4), item (i) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. before the amendment by the provisions of Article 21 used the farmland, etc. referred to in that paragraph for the cultivation referred to in that item before that date.
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### 第百四十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4301-7/art-143 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-143 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-143
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4301-7/art-143/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-143/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-143/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百四十四条（政令への委任） — Delegation to Cabinet Order
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suppl-4301-7/art-144 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-144 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-144
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4301-7/art-144/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-144/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-144/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成三〇年四月一八日法律第一六号
suppl-4301-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-16 · https://japanlaw.org/l/332AC0000000026/suppl-4301-16
### 第一条（施行期日） — Effective Date
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suppl-4301-16/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-16/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-16/art-1
**第一項** この法律は、平成三十一年一月七日から施行する。
suppl-4301-16/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-16/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-16/art-1/par-1
This Act comes into effect as of January 7, 2019.
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## 附 則 平成三〇年五月二三日法律第二六号
suppl-4301-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-26 · https://japanlaw.org/l/332AC0000000026/suppl-4301-26
### 第一条（施行期日） — Effective Date
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suppl-4301-26/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-26/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-26/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4301-26/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-26/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-26/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成三〇年六月二二日法律第六二号
suppl-4301-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62
### 第一条（施行期日） — Effective Date
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suppl-4301-62/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4301-62/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation; provided, however, that provisions set forth in the following items come into effect on the date prescribed in each item:
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**一** 次条並びに附則第五条、第八条、第九条及び第三十二条の規定 公布の日
suppl-4301-62/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-1/par-1/item-1
The provisions of the following Article, and Articles 5, 8, 9 and 32 of the Supplementary Provisions: the date of promulgation
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### 第十三条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4301-62/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-13
**第一項** 前条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第三十四条の二（第二項第十三号に係る部分に限る。）の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った前条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4301-62/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-13/par-1
The provisions of Article 34-2 (limited to the part concerning paragraph (2), item (xiii)) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (hereinafter referred to as "the New Act on Special Measures Concerning Taxation" in this Article) apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of the preceding Article (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation" in this Article) that an individual carried out before the Effective Date.
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**第二項** 新租税特別措置法第六十五条の四（第一項第十三号に係る部分に限る。）の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この項において同じ。）が施行日以後に行う新租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4301-62/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-13/par-2
The provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (xiii)) apply to corporation tax on a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph) carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.
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**第三項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第十三号に係る部分に限る。）の規定は、連結親法人（法人税法第二条第十二号の六の七に規定する連結親法人をいう。以下この項において同じ。）又は当該連結親法人による連結完全支配関係（法人税法第二条第十二号の七の七に規定する連結完全支配関係をいう。以下この項において同じ。）にある連結子法人（法人税法第二条第十二号の七に規定する連結子法人をいう。以下この項において同じ。）が施行日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4301-62/art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-13/par-3
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xiii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, item (xii)-6-7 of the Corporation Tax Act; the same applies hereinafter in this paragraph) or a consolidated subsidiary corporation (meaning a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act; the same applies hereinafter in this paragraph) having a consolidated full controlling interest (meaning a consolidated full controlling interest prescribed in Article 2, item (xii)-7-7 of the Corporation Tax Act; the same applies hereinafter in this paragraph) with that consolidated parent corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before the Effective Date.
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### 第三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4301-62/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-31
**第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4301-62/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-31/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第三十二条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4301-62/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-32
**第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4301-62/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-32/par-1
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成三〇年一二月一四日法律第九五号
suppl-4301-95 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-95 · https://japanlaw.org/l/332AC0000000026/suppl-4301-95
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4301-95/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-95/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-95/art-1
**第一項** この法律は、公布の日から起算して二年を超えない範囲内において政令で定める日から施行する。
suppl-4301-95/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-95/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-95/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 2 years from the date of promulgation.
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## 附 則 平成三一年三月二九日法律第六号
suppl-4311-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4311-6/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1
**第一項** この法律は、平成三十一年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4311-6/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1
This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 第十一条中租税特別措置法第九十条の十二の改正規定及び附則第八十三条の規定 令和元年五月一日
suppl-4311-6/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-1
the provisions in Article 11 amending Article 90-12 of the Act on Special Measures Concerning Taxation, and the provisions of Article 83 of the Supplementary Provisions: May 1, 2019;
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**二** 第十一条中租税特別措置法第三十一条の二第二項の改正規定、同法第三十三条第一項第一号の改正規定、同法第六十二条の三第四項の改正規定及び同法第八十四条の二の三第二項の改正規定並びに附則第三十四条第一項及び第二項の規定 令和元年六月一日
suppl-4311-6/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-2
the provisions in Article 11 amending Article 31-2, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 33, paragraph (1), item (i) of that Act, the provisions amending Article 62-3, paragraph (4) of that Act and the provisions amending Article 84-2-3, paragraph (2) of that Act, and the provisions of Article 34, paragraphs (1) and (2) of the Supplementary Provisions: June 1, 2019;
machine translation, not official
**三** 次に掲げる規定 令和元年七月一日
suppl-4311-6/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-3
the following provisions: July 1, 2019;
machine translation, not official
**イからニまで** 略
suppl-4311-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**ホ** 第十一条中租税特別措置法第九条の七第一項の改正規定、同法第三十九条第一項の改正規定（「第四条」を「第四条第一項」に改める部分に限る。）、同法第七十条第一項の改正規定、同法第七十条の二の二第十一項の改正規定（「前項第一号又は第三号」を「前項各号（第四号を除く。）」に改める部分に限る。）、同条第十項第一号の改正規定及び同項第三号を同項第五号とし、同項第二号を同項第四号とし、同項第一号の次に二号を加える改正規定
suppl-4311-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-3/sub-2
the provisions in Article 11 amending Article 9-7, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 39, paragraph (1) of that Act (limited to the part replacing "Article 4" with "Article 4, paragraph (1)"), the provisions amending Article 70, paragraph (1) of that Act, the provisions amending Article 70-2-2, paragraph (11) of that Act (limited to the part replacing "item (i) or (iii) of the preceding paragraph" with "the items of the preceding paragraph (excluding item (iv))"), the provisions amending paragraph (10), item (i) of that Article, and the provisions renumbering item (iii) of that paragraph as item (v) of that paragraph, renumbering item (ii) of that paragraph as item (iv) of that paragraph, and adding two items after item (i) of that paragraph.
machine translation, not official
**四** 略
suppl-4311-6/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-4
Omitted
machine translation, not official
**五** 次に掲げる規定 令和元年十月一日
suppl-4311-6/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-5
the following provisions: October 1, 2019;
machine translation, not official
**イ** 略
suppl-4311-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ロ** 第十一条中租税特別措置法第八十七条の三第一項の改正規定及び同法第八十八条の二第一項の改正規定（「一万二千円」を「一万二千五百円」に改める部分に限る。）並びに附則第八十条、第八十一条及び第百条（一般会計における債務の承継等に伴い必要な財源の確保に係る特別措置に関する法律（平成十年法律第百三十七号）第十九条の改正規定を除く。）の規定
suppl-4311-6/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-5/sub-2
the provisions in Article 11 amending Article 87-3, paragraph (1) of the Act on Special Measures Concerning Taxation and the provisions amending Article 88-2, paragraph (1) of that Act (limited to the part replacing "12,000 yen" with "12,500 yen"), and the provisions of Articles 80, 81 and 100 (excluding the provisions amending Article 19 of the Act on Special Measures for Securing Necessary Financial Resources Incidental to Transfer of Debts to General Account (Act No. 137 of 1998)) of the Supplementary Provisions.
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**六** 次に掲げる規定 令和二年一月一日
suppl-4311-6/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-6
the following provisions: January 1, 2020;
machine translation, not official
**イ及びロ** 略
suppl-4311-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ハ** 第十一条中租税特別措置法第九条の三の二の改正規定、同法第九条の六第一項の改正規定、同法第四十一条の十五の三第二項第一号の改正規定、同法第四十一条の十七第二項の表第二百三条の五第一項第二号の項の改正規定、同法第八十七条の六第十一項の改正規定、同法第八十八条の七第九項の改正規定、同法第八十九条の二第十項の改正規定、同法第八十九条の三第四項、第八十九条の四第二項、第九十条第四項及び第九十条の二第二項の改正規定、同法第九十条の三の三第二項の改正規定、同法第九十条の三の四第三項の改正規定、同法第九十条の四の改正規定、同法第九十条の四の二第二項の改正規定、同法第九十条の四の三第二項の改正規定、同法第九十条の五第五項の改正規定、同法第九十条の六の改正規定、同法第九十条の六の二第五項の改正規定並びに同法第九十条の六の三第四項の改正規定並びに附則第四十四条の規定
suppl-4311-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-6/sub-2
the provisions in Article 11 amending Article 9-3-2 of the Act on Special Measures Concerning Taxation, the provisions amending Article 9-6, paragraph (1) of that Act, the provisions amending Article 41-15-3, paragraph (2), item (i) of that Act, the provisions amending the row for Article 203-5, paragraph (1), item (ii) in the table in Article 41-17, paragraph (2) of that Act, the provisions amending Article 87-6, paragraph (11) of that Act, the provisions amending Article 88-7, paragraph (9) of that Act, the provisions amending Article 89-2, paragraph (10) of that Act, the provisions amending Article 89-3, paragraph (4), Article 89-4, paragraph (2), Article 90, paragraph (4) and Article 90-2, paragraph (2) of that Act, the provisions amending Article 90-3-3, paragraph (2) of that Act, the provisions amending Article 90-3-4, paragraph (3) of that Act, the provisions amending Article 90-4 of that Act, the provisions amending Article 90-4-2, paragraph (2) of that Act, the provisions amending Article 90-4-3, paragraph (2) of that Act, the provisions amending Article 90-5, paragraph (5) of that Act, the provisions amending Article 90-6 of that Act, the provisions amending Article 90-6-2, paragraph (5) of that Act and the provisions amending Article 90-6-3, paragraph (4) of that Act, and the provisions of Article 44 of the Supplementary Provisions.
machine translation, not official
**七** 次に掲げる規定 令和二年四月一日
suppl-4311-6/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-7
the following provisions: April 1, 2020;
machine translation, not official
**イからニまで** 略
suppl-4311-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-7/sub-1
Omitted
machine translation, not official
**ホ** 第十一条中租税特別措置法の目次の改正規定（「関連者等に係る利子等の」を「支払利子等に係る」に、「関連者等に係る純支払利子等の」を「対象純支払利子等に係る」に改める部分に限る。）、同法第四十一条の十五の四第一項の改正規定、同法第六十六条の四の改正規定、同法第六十六条の四の二第一項の改正規定、同法第六十六条の四の三の改正規定、同法第三章第七節の三の節名の改正規定、同法第六十六条の五第四項ただし書の改正規定、同節第二款の款名の改正規定、同法第六十六条の五の二（見出しを含む。）の改正規定、同法第六十六条の五の三（見出しを含む。）の改正規定、同法第六十七条の十八の改正規定、同法第六十八条の八十八の改正規定、同法第六十八条の八十八の二第一項の改正規定、同章第二十三節の節名の改正規定、同法第六十八条の八十九第四項ただし書の改正規定、同節第二款の款名の改正規定、同法第六十八条の八十九の二（見出しを含む。）の改正規定、同法第六十八条の八十九の三（見出しを含む。）の改正規定、同法第六十八条の百七の二の改正規定、同法第七十条の四第二十九項の改正規定、同法第七十条の六第三十四項の改正規定、同法第七十条の六の六第十二項及び第七十条の六の七第十項の改正規定、同法第七十条の七第十項の改正規定、同法第七十条の七の二第十一項の改正規定並びに同法第七十二条第二項の改正規定並びに附則第五十六条、第五十七条、第六十一条、第七十三条、第七十四条、第七十七条、第七十九条第八項及び第百一条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六十三条の改正規定に限る。）の規定
suppl-4311-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-7/sub-2
the provisions in Article 11 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "of interest, etc. pertaining to related persons, etc." with "pertaining to interest paid, etc." and "of net interest paid, etc. pertaining to related persons, etc." with "pertaining to covered net interest paid, etc."), the provisions amending Article 41-15-4, paragraph (1) of that Act, the provisions amending Article 66-4 of that Act, the provisions amending Article 66-4-2, paragraph (1) of that Act, the provisions amending Article 66-4-3 of that Act, the provisions amending the title of Chapter III, Section 7-3 of that Act, the provisions amending the proviso to Article 66-5, paragraph (4) of that Act, the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 66-5-2 of that Act (including its heading), the provisions amending Article 66-5-3 of that Act (including its heading), the provisions amending Article 67-18 of that Act, the provisions amending Article 68-88 of that Act, the provisions amending Article 68-88-2, paragraph (1) of that Act, the provisions amending the title of Section 23 of that Chapter, the provisions amending the proviso to Article 68-89, paragraph (4) of that Act, the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 68-89-2 of that Act (including its heading), the provisions amending Article 68-89-3 of that Act (including its heading), the provisions amending Article 68-107-2 of that Act, the provisions amending Article 70-4, paragraph (29) of that Act, the provisions amending Article 70-6, paragraph (34) of that Act, the provisions amending Article 70-6-6, paragraph (12) and Article 70-6-7, paragraph (10) of that Act, the provisions amending Article 70-7, paragraph (10) of that Act, the provisions amending Article 70-7-2, paragraph (11) of that Act and the provisions amending Article 72, paragraph (2) of that Act, and the provisions of Articles 56, 57, 61, 73, 74 and 77, Article 79, paragraph (8) and Article 101 (limited to the provisions amending Article 63 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake) of the Supplementary Provisions;
machine translation, not official
**ヘ** 略
suppl-4311-6/art-1/par-1/item-7/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-7/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-7/sub-3
Omitted
machine translation, not official
**ト** 第十六条中行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律第八条に一項を加える改正規定、同法第十一条の改正規定及び同法第二十五条に一項を加える改正規定
suppl-4311-6/art-1/par-1/item-7/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-7/sub-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-7/sub-4
the provisions in Article 16 adding one paragraph to Article 8 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the provisions amending Article 11 of that Act and the provisions adding one paragraph to Article 25 of that Act.
machine translation, not official
**八** 略
suppl-4311-6/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-8
Omitted
machine translation, not official
**九** 次に掲げる規定 令和三年一月一日
suppl-4311-6/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-9
the following provisions: January 1, 2021;
machine translation, not official
**イ** 第十一条中租税特別措置法第四十条の三の三の改正規定、同法第四十条の三の四第一項の改正規定及び同法第四十一条の十九の五の改正規定並びに附則第四十二条、第四十五条及び第百一条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項の表租税特別措置法の項の改正規定に限る。）の規定
suppl-4311-6/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-9/sub-1
the provisions in Article 11 amending Article 40-3-3 of the Act on Special Measures Concerning Taxation, amending Article 40-3-4, paragraph (1) of that Act and amending Article 41-19-5 of that Act, and the provisions of Articles 42 and 45 and Article 101 (limited to the provisions amending the row for the Act on Special Measures Concerning Taxation in the table in Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake) of the Supplementary Provisions.
machine translation, not official
**十** 略
suppl-4311-6/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-10
Omitted
machine translation, not official
**十一** 次に掲げる規定 令和四年四月一日
suppl-4311-6/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-11
the following provisions: April 1, 2022;
machine translation, not official
**イ** 略
suppl-4311-6/art-1/par-1/item-11/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-11/sub-1
Omitted
machine translation, not official
**ロ** 第十一条中租税特別措置法第九条の九第一項第二号の改正規定、同法第三十七条の十四第五項第一号の改正規定、同法第三十七条の十四の二第一項第二号並びに第五項第一号、第二号ホ（２）、第三号及び第四号の改正規定、同条第二十二項の改正規定、同法第七十条の二の五第一項及び第二項並びに第七十条の二の六第一項及び第二項の改正規定、同法第七十条の二の七第一項の改正規定（「二十歳」を「十八歳」に改める部分に限る。）、同法第七十条の七第二項第三号イの改正規定並びに同法第七十条の七の五第二項第六号イの改正規定並びに附則第三十七条第一項、第三十八条第一項及び第二項並びに第七十九条第六項の規定
suppl-4311-6/art-1/par-1/item-11/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-11/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-11/sub-2
the provisions of Article 11 amending Article 9-9, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 37-14, paragraph (5), item (i) of that Act, the provisions amending Article 37-14-2, paragraph (1), item (ii) and paragraph (5), item (i), item (ii), (e)(2), item (iii) and item (iv) of that Act, the provisions amending paragraph (22) of that Article, the provisions amending Article 70-2-5, paragraphs (1) and (2) and Article 70-2-6, paragraphs (1) and (2) of that Act, the provisions amending Article 70-2-7, paragraph (1) of that Act (limited to the part replacing "20 years of age" with "18 years of age"), the provisions amending Article 70-7, paragraph (2), item (iii), (a) of that Act and the provisions amending Article 70-7-5, paragraph (2), item (vi), (a) of that Act, and the provisions of Article 37, paragraph (1), Article 38, paragraphs (1) and (2) and Article 79, paragraph (6) of the Supplementary Provisions;
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**十二から十四まで** 略
suppl-4311-6/art-1/par-1/item-12-to-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-12-to-14 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-12-to-14
Omitted
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**十五** 次に掲げる規定 農地中間管理事業の推進に関する法律等の一部を改正する法律（令和元年法律第十二号）の施行の日
suppl-4311-6/art-1/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-15
the following provisions: the date on which the Act Partially Amending the Act on the Promotion of Farmland Intermediary Management Services, etc. (Act No. 12 of 2019) comes into effect;
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**イ** 略
suppl-4311-6/art-1/par-1/item-15/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-15/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-15/sub-1
Omitted
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**ロ** 第十一条中租税特別措置法第三十三条の四第三項第一号の改正規定、同法第三十四条第二項に一号を加える改正規定、同法第三十四条の二第二項第二十五号の改正規定（「買い取られる場合」の下に「（前条第二項第七号に掲げる場合に該当する場合を除く。）」を加える部分に限る。）、同法第三十四条の三第二項の改正規定、同法第六十五条の二第三項第一号の改正規定、同法第六十五条の三第一項に一号を加える改正規定、同法第六十五条の四第一項第二十五号の改正規定（「買い取られる場合」の下に「（前条第一項第七号に掲げる場合に該当する場合を除く。）」を加える部分に限る。）、同法第六十五条の五第一項の改正規定、同法第六十八条の七十三第三項第一号の改正規定及び同法第六十八条の七十六第一項の改正規定並びに附則第三十四条第四項、第五十五条第二項及び第七十二条第二項の規定
suppl-4311-6/art-1/par-1/item-15/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-15/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-15/sub-2
the provisions of Article 11 amending Article 33-4, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation, the provisions adding one item to Article 34, paragraph (2) of that Act, the provisions amending Article 34-2, paragraph (2), item (xxv) of that Act (limited to the part adding "(excluding the case where it falls under the case listed in paragraph (2), item (vii) of the preceding Article)" after "where it is purchased"), the provisions amending Article 34-3, paragraph (2) of that Act, the provisions amending Article 65-2, paragraph (3), item (i) of that Act, the provisions adding one item to Article 65-3, paragraph (1) of that Act, the provisions amending Article 65-4, paragraph (1), item (xxv) of that Act (limited to the part adding "(excluding the case where it falls under the case listed in paragraph (1), item (vii) of the preceding Article)" after "where it is purchased"), the provisions amending Article 65-5, paragraph (1) of that Act, the provisions amending Article 68-73, paragraph (3), item (i) of that Act and the provisions amending Article 68-76, paragraph (1) of that Act, and the provisions of Article 34, paragraph (4), Article 55, paragraph (2) and Article 72, paragraph (2) of the Supplementary Provisions;
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**十六** 次に掲げる規定 中小企業の事業活動の継続に資するための中小企業等経営強化法等の一部を改正する法律（令和元年法律第二十一号）の施行の日
suppl-4311-6/art-1/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-16
the following provisions: the date on which the Act Partially Amending the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. to Contribute to the Continuation of the Business Activities of Small and Medium-Sized Enterprises (Act No. 21 of 2019) comes into effect;
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**イ** 略
suppl-4311-6/art-1/par-1/item-16/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-16/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-16/sub-1
Omitted
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**ロ** 第十一条中租税特別措置法の目次の改正規定（「退職所得」を「退職所得等」に改める部分に限る。）、同法第十条の五の二第一項の改正規定（「第二十六条第二項」を「第三十二条第二項」に改める部分に限る。）、同法第十条の五の三第一項の改正規定（「平成三十一年三月三十一日」を「平成三十三年三月三十一日」に改める部分を除く。）、同法第十条の五の四第二項第二号ロの改正規定、同法第十一条の三の次に一条を加える改正規定、同法第二章第三節の節名の改正規定、同法第二十九条の二（見出しを含む。）の改正規定、同法第三十七条の十二の二第二項第七号の改正規定、同法第四十二条の二の二第一項から第三項までの改正規定（「第二十九条の二第五項」を「第二十九条の二第六項」に、「第六項」を「第七項」に改める部分に限る。）、同条第四項の改正規定（「第二十九条の二第五項」を「第二十九条の二第六項」に、「第六項」を「第七項」に改める部分及び「第二十九条の二第八項から第十二項まで」を「第二十九条の二第九項から第十三項まで」に改める部分に限る。）、同法第四十二条の三第四項第二号の改正規定（「第三十七条の十四第三十項」を「第三十七条の十四第三十五項」に改める部分を除く。）、同項第五号及び第六号の改正規定（「第二十九条の二第八項」を「第二十九条の二第九項」に改める部分に限る。）、同法第四十二条の十二の三第一項の改正規定（「第二十六条第二項」を「第三十二条第二項」に改める部分に限る。）、同法第四十二条の十二の四第一項の改正規定（「平成三十一年三月三十一日」を「平成三十三年三月三十一日」に改める部分を除く。）、同法第四十二条の十二の五第二項第二号ロの改正規定、同法第四十四条の二の改正規定、同法第五十二条の二第一項及び第五十三条第一項第二号の改正規定、同法第六十八条の十五の五第一項の改正規定（「第十三条第一項」を「第十九条第一項」に改める部分及び「第十三条第三項」を「第十九条第三項」に、「第十四条第一項」を「第二十条第一項」に改める部分に限る。）、同法第六十八条の十五の六第二項第二号ロの改正規定、同法第六十八条の二十から第六十八条の二十三までの改正規定、同法第六十八条の四十第一項及び第六十八条の四十二第一項第二号の改正規定並びに同法第八十条第三項の改正規定並びに附則第三十三条、第五十二条第三項、第六十九条第三項及び第百十三条（行政手続における特定の個人を識別するための番号の利用等に関する法律第九条第三項の改正規定（「第二十九条の二第五項」を「第二十九条の二第六項」に、「第六項」を「第七項」に改める部分に限る。）に限る。）の規定
suppl-4311-6/art-1/par-1/item-16/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-16/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-16/sub-2
the provisions of Article 11 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "retirement income" with "retirement income, etc."), the provisions amending Article 10-5-2, paragraph (1) of that Act (limited to the part replacing "Article 26, paragraph (2)" with "Article 32, paragraph (2)"), the provisions amending Article 10-5-3, paragraph (1) of that Act (excluding the part replacing "March 31, 2019" with "March 31, 2021"), the provisions amending Article 10-5-4, paragraph (2), item (ii), sub-item (b) of that Act, the provisions adding one Article after Article 11-3 of that Act, the provisions amending the title of Chapter II, Section 3 of that Act, the provisions amending Article 29-2 of that Act (including its caption), the provisions amending Article 37-12-2, paragraph (2), item (vii) of that Act, the provisions amending Article 42-2-2, paragraphs (1) through (3) of that Act (limited to the part replacing "Article 29-2, paragraph (5)" with "Article 29-2, paragraph (6)" and "paragraph (6)" with "paragraph (7)"), the provisions amending paragraph (4) of that Article (limited to the part replacing "Article 29-2, paragraph (5)" with "Article 29-2, paragraph (6)" and "paragraph (6)" with "paragraph (7)" and the part replacing "Article 29-2, paragraphs (8) through (12)" with "Article 29-2, paragraphs (9) through (13)"), the provisions amending Article 42-3, paragraph (4), item (ii) of that Act (excluding the part replacing "Article 37-14, paragraph (30)" with "Article 37-14, paragraph (35)"), the provisions amending items (v) and (vi) of that paragraph (limited to the part replacing "Article 29-2, paragraph (8)" with "Article 29-2, paragraph (9)"), the provisions amending Article 42-12-3, paragraph (1) of that Act (limited to the part replacing "Article 26, paragraph (2)" with "Article 32, paragraph (2)"), the provisions amending Article 42-12-4, paragraph (1) of that Act (excluding the part replacing "March 31, 2019" with "March 31, 2021"), the provisions amending Article 42-12-5, paragraph (2), item (ii), sub-item (b) of that Act, the provisions amending Article 44-2 of that Act, the provisions amending Article 52-2, paragraph (1) and Article 53, paragraph (1), item (ii) of that Act, the provisions amending Article 68-15-5, paragraph (1) of that Act (limited to the part replacing "Article 13, paragraph (1)" with "Article 19, paragraph (1)" and the part replacing "Article 13, paragraph (3)" with "Article 19, paragraph (3)" and "Article 14, paragraph (1)" with "Article 20, paragraph (1)"), the provisions amending Article 68-15-6, paragraph (2), item (ii), sub-item (b) of that Act, the provisions amending Articles 68-20 through 68-23 of that Act, the provisions amending Article 68-40, paragraph (1) and Article 68-42, paragraph (1), item (ii) of that Act and the provisions amending Article 80, paragraph (3) of that Act, and the provisions of Article 33, Article 52, paragraph (3), Article 69, paragraph (3) and Article 113 (limited to the provisions amending Article 9, paragraph (3) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (limited to the part replacing "Article 29-2, paragraph (5)" with "Article 29-2, paragraph (6)" and "paragraph (6)" with "paragraph (7)")) of the Supplementary Provisions;
machine translation, not official
**十七** 第十一条中租税特別措置法第三十四条の二第二項第二十五号の改正規定（「買い取られる場合」の下に「（前条第二項第七号に掲げる場合に該当する場合を除く。）」を加える部分を除く。）、同法第六十五条の四第一項第二十五号の改正規定（「買い取られる場合」の下に「（前条第一項第七号に掲げる場合に該当する場合を除く。）」を加える部分を除く。）、同法第七十条の四の二の改正規定、同法第七十条の六の二第一項の改正規定及び同法第七十七条の改正規定（「第四条第四項第一号」を「第四条第三項第一号」に改める部分に限る。）並びに附則第三十四条第五項、第五十五条第三項、第七十二条第三項並びに第七十九条第九項及び第十項の規定 農地中間管理事業の推進に関する法律等の一部を改正する法律（令和元年法律第十二号）附則第一条第二号に掲げる規定の施行の日
suppl-4311-6/art-1/par-1/item-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-17
the provisions of Article 11 amending Article 34-2, paragraph (2), item (xxv) of the Act on Special Measures Concerning Taxation (excluding the part adding "(excluding the case where it falls under the case listed in paragraph (2), item (vii) of the preceding Article)" after "where it is purchased"), the provisions amending Article 65-4, paragraph (1), item (xxv) of that Act (excluding the part adding "(excluding the case where it falls under the case listed in paragraph (1), item (vii) of the preceding Article)" after "where it is purchased"), the provisions amending Article 70-4-2 of that Act, the provisions amending Article 70-6-2, paragraph (1) of that Act and the provisions amending Article 77 of that Act (limited to the part replacing "Article 4, paragraph (4), item (i)" with "Article 4, paragraph (3), item (i)"), and the provisions of Article 34, paragraph (5), Article 55, paragraph (3), Article 72, paragraph (3) and Article 79, paragraphs (9) and (10) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on the Promotion of Farmland Intermediary Management Services, etc. (Act No. 12 of 2019) come into effect.
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### 第二十八条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4311-6/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-28
**第一項** 別段の定めがあるものを除き、第十一条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、令和元年分以後の所得税について適用し、平成三十年分以前の所得税については、なお従前の例による。
suppl-4311-6/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-28/par-1
Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by Article 11 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") apply to income tax for 2019 and subsequent years, and the provisions then in force continue to govern income tax for 2018 and prior years.
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### 第二十九条（試験研究を行った場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Experimental Research Is Conducted
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suppl-4311-6/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-29
**第一項** 新租税特別措置法第十条の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。
suppl-4311-6/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-29/par-1
The provisions of Article 10 of the New Act on Special Measures Concerning Taxation apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for 2019 and prior years.
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### 第三十条（地域経済牽引事業の促進区域内において特定事業用機械等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects
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suppl-4311-6/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-30
**第一項** 新租税特別措置法第十条の四第一項及び第三項の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する特定事業用機械等について適用し、個人が施行日前に取得又は製作若しくは建設をした第十一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の四第一項に規定する特定事業用機械等については、なお従前の例による。
suppl-4311-6/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-30/par-1
The provisions of Article 10-4, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for specified business use prescribed in Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") that an individual acquired, manufactured or constructed before the Effective Date.
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### 第三十一条（特定中小事業者が経営改善設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Specified Small and Medium Sized Business Operator Acquires Business Improvement Equipment
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suppl-4311-6/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-31
**第一項** 新租税特別措置法第十条の五の二第一項（同項に規定する経営改善設備に係る同項に規定する経営改善指導助言書類に係る部分に限る。）の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する経営改善設備について適用し、個人が施行日前に取得等をした旧租税特別措置法第十条の五の二第一項に規定する経営改善設備については、なお従前の例による。
suppl-4311-6/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-31/par-1
The provisions of Article 10-5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the business improvement guidance and advice document prescribed in that paragraph that pertains to the business improvement equipment prescribed in that paragraph) apply to business improvement equipment prescribed in that paragraph for which an individual carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in Article 10-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual carried out the acquisition, etc. before the Effective Date.
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**第二項** 個人が、施行日前に旧租税特別措置法第十条の五の二第一項に規定する経営改善指導助言書類の交付を受け、施行日から令和元年九月三十日までの間に当該経営改善指導助言書類に係る同項に規定する経営改善設備の取得等をする場合には、当該経営改善設備を新租税特別措置法第十条の五の二第一項に規定する経営改善設備とみなして、同条の規定を適用する。
suppl-4311-6/art-31/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-31/par-2
Where an individual received the delivery of a business improvement guidance and advice document prescribed in Article 10-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date and carries out, during the period from the Effective Date to September 30, 2019, the acquisition, etc. of business improvement equipment prescribed in that paragraph that pertains to that business improvement guidance and advice document, that business improvement equipment is deemed to be business improvement equipment prescribed in Article 10-5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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### 第三十二条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4311-6/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32
**第一項** 個人が施行日前に取得等（取得又は製作若しくは建設をいう。次項において同じ。）をした旧租税特別措置法第十一条第一項の表の第一号から第三号までの中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4311-6/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-1
With regard to depreciable assets listed in the middle column of items (i) through (iii) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual carried out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第十一条第一項（同項の表の第二号に係る部分に限る。）の規定は、個人が施行日以後に取得等をする同号の中欄に掲げる減価償却資産について適用する。
suppl-4311-6/art-32/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-2
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which an individual carries out the acquisition, etc. on or after the Effective Date.
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**第三項** 新租税特別措置法第十四条（第二項第二号に係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する特定都市再生建築物について適用する。
suppl-4311-6/art-32/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-3
The provisions of Article 14 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ii)) apply to specified urban renaissance buildings prescribed in paragraph (1) of that Article that an individual acquires or newly builds on or after the Effective Date.
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**第四項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第二項第一号に掲げる建築物（同号ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）及び同条第二項第二号に掲げる構築物については、同条（同項第一号に掲げる建築物及び同項第二号に掲げる構築物に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4311-6/art-32/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-4
With regard to buildings listed in Article 14, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation (limited to those developed within the area listed in (b) of that item; hereinafter the same applies in this paragraph) and structures listed in paragraph (2), item (ii) of that Article that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning buildings listed in item (i) of that paragraph and structures listed in item (ii) of that paragraph) remain in force.
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### 第三十三条（特定の取締役等が受ける新株予約権の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options Granted to Specified Directors, etc.
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suppl-4311-6/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-33
**第一項** 新租税特別措置法第二十九条の二の規定は、同条第一項に規定する取締役等又は特定従事者が附則第一条第十六号に定める日以後に行われる同項に規定する付与決議に基づき締結される同項の契約により与えられる同項に規定する特定新株予約権に係る株式について適用し、旧租税特別措置法第二十九条の二第一項に規定する取締役等が同日前に行われた同項に規定する付与決議に基づき締結された同項の契約により与えられる同項に規定する特定新株予約権等に係る株式については、なお従前の例による。
suppl-4311-6/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-33/par-1
The provisions of Article 29-2 of the New Act on Special Measures Concerning Taxation apply to shares pertaining to specified share options prescribed in paragraph (1) of that Article that are granted to a director, etc. or specified engaged person prescribed in that paragraph under a contract referred to in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions, and the provisions then in force continue to govern shares pertaining to specified share options, etc. prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were granted to a director, etc. prescribed in that paragraph under a contract referred to in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted before that date.
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### 第三十四条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4311-6/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34
**第一項** 新租税特別措置法第三十一条の二（第二項第八号の三に係る部分に限る。）の規定は、個人が令和元年六月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用する。
suppl-4311-6/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-1
The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (viii)-3) apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article that an individual makes on or after June 1, 2019.
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**第二項** 新租税特別措置法第三十三条（第一項第一号に係る部分に限る。）の規定は、令和元年六月一日以後に同項に規定する資産が収用され、補償金を取得する場合について適用し、同日前に旧租税特別措置法第三十三条第一項に規定する資産が収用され、補償金を取得した場合については、なお従前の例による。
suppl-4311-6/art-34/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-2
The provisions of Article 33 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (i)) apply in the case where an asset prescribed in that paragraph is expropriated and compensation is acquired on or after June 1, 2019, and the provisions then in force continue to govern the case where an asset prescribed in Article 33, paragraph (1) of the Former Act on Special Measures Concerning Taxation was expropriated and compensation was acquired before that date.
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**第三項** 新租税特別措置法第三十四条（第二項第四号に係る部分に限る。）の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十四条第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4311-6/art-34/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-34/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-3
The provisions of Article 34 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (iv)) apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第四項** 新租税特別措置法第三十四条から第三十四条の三まで（新租税特別措置法第三十四条第二項第七号に係る部分に限る。）の規定は、個人が附則第一条第十五号に定める日以後に行う新租税特別措置法第三十四条第一項に規定する土地等の譲渡について適用する。
suppl-4311-6/art-34/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-4
The provisions of Articles 34 through 34-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 34, paragraph (2), item (vii) of the New Act on Special Measures Concerning Taxation) apply to a transfer of land, etc. prescribed in Article 34, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.
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**第五項** 新租税特別措置法第三十四条の二（第二項第二十五号（同号の買取りをする者に係る部分に限る。）に係る部分に限る。）の規定は、個人が附則第一条第十七号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4311-6/art-34/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-5
The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (xxv) (limited to the part concerning the person who makes the purchase referred to in that item)) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
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**第六項** 新租税特別措置法第三十五条第三項から第五項までの規定は、個人が施行日以後に行う同条第三項に規定する対象譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十五条第三項に規定する対象譲渡については、なお従前の例による。
suppl-4311-6/art-34/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-6
The provisions of Article 35, paragraphs (3) through (5) of the New Act on Special Measures Concerning Taxation apply to a covered transfer prescribed in paragraph (3) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a covered transfer prescribed in Article 35, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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### 第三十五条（一般株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.
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suppl-4311-6/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-35
**第一項** 新租税特別措置法第三十七条の十第三項（第一号に係る部分に限る。）の規定は、施行日以後に行われる同号に規定する合併について適用し、施行日前に行われた旧租税特別措置法第三十七条の十第三項第一号に規定する合併については、なお従前の例による。
suppl-4311-6/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-35/par-1
The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to a merger prescribed in that item that is carried out on or after the Effective Date, and the provisions then in force continue to govern a merger prescribed in Article 37-10, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date.
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**第二項** 新租税特別措置法第三十七条の十第三項（第二号に係る部分に限る。）の規定は、施行日以後に行われる同号に規定する分割について適用し、施行日前に行われた旧租税特別措置法第三十七条の十第三項第二号に規定する分割については、なお従前の例による。
suppl-4311-6/art-35/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-35/par-2
The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to a company split prescribed in that item that is carried out on or after the Effective Date, and the provisions then in force continue to govern a company split prescribed in Article 37-10, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date.
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### 第三十六条（特定中小会社が発行した株式の取得に要した金額の控除等に関する経過措置） — Transitional Measures Concerning Deduction of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium Sized Companies, etc.
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suppl-4311-6/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-36
**第一項** 個人が施行日前に払込みにより取得をした旧租税特別措置法第三十七条の十三第一項第三号に定める特定株式に係る同条及び旧租税特別措置法第三十七条の十三の二の規定の適用については、なお従前の例による。
suppl-4311-6/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-36/par-1
With regard to the application of the provisions of Article 37-13 of the Former Act on Special Measures Concerning Taxation and Article 37-13-2 of the Former Act on Special Measures Concerning Taxation with respect to specified shares specified in Article 37-13, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual acquired through payment before the Effective Date, the provisions then in force continue to govern.
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### 第三十七条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
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suppl-4311-6/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-37
**第一項** 新租税特別措置法第三十七条の十四第五項（第一号に係る部分に限る。）の規定は、令和五年一月一日以後に開設される同号に規定する非課税口座について適用し、同日前に開設された旧租税特別措置法第三十七条の十四第五項第一号に規定する非課税口座については、なお従前の例による。
suppl-4311-6/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-37/par-1
The provisions of Article 37-14, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to a tax-exempt account prescribed in that item that is opened on or after January 1, 2023, and the provisions then in force continue to govern a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation that was opened before that date.
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**第二項** 新租税特別措置法第三十七条の十四第二十七項から第三十一項までの規定は、施行日以後に同条第二十七項に規定する出国をする同項の居住者又は恒久的施設を有する非居住者について適用する。
suppl-4311-6/art-37/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-37/par-2
The provisions of Article 37-14, paragraphs (27) through (31) of the New Act on Special Measures Concerning Taxation apply to a resident or a nonresident who has a permanent establishment referred to in paragraph (27) of that Article who becomes absent from Japan as prescribed in that paragraph on or after the Effective Date.
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### 第三十八条（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Minors' Accounts
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suppl-4311-6/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-38
**第一項** 新租税特別措置法第三十七条の十四の二第五項の規定は、令和五年一月一日以後に開設される同項第一号に規定する未成年者口座及び同日以後に設けられる同項第三号に規定する非課税管理勘定について適用し、同日前に開設された旧租税特別措置法第三十七条の十四の二第五項第一号に規定する未成年者口座及び同日前に設けられた同項第三号に規定する非課税管理勘定については、なお従前の例による。
suppl-4311-6/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-38/par-1
The provisions of Article 37-14-2, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to a minor's account prescribed in item (i) of that paragraph that is opened on or after January 1, 2023 and a tax-exempt management account prescribed in item (iii) of that paragraph that is established on or after that date, and the provisions then in force continue to govern a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation that was opened before that date and a tax-exempt management account prescribed in item (iii) of that paragraph that was established before that date.
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**第二項** 新租税特別措置法第三十七条の十四の二第二十二項の規定は、令和四年四月一日以後に同条第二十項に規定する提出を受ける同項に規定する未成年者口座廃止届出書について適用し、同日前に旧租税特別措置法第三十七条の十四の二第二十項に規定する提出を受けた同項に規定する未成年者口座廃止届出書については、なお従前の例による。
suppl-4311-6/art-38/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-38/par-2
The provisions of Article 37-14-2, paragraph (22) of the New Act on Special Measures Concerning Taxation apply to a written notification of closure of a minor's account prescribed in paragraph (20) of that Article whose submission prescribed in that paragraph is received on or after April 1, 2022, and the provisions then in force continue to govern a written notification of closure of a minor's account prescribed in Article 37-14-2, paragraph (20) of the Former Act on Special Measures Concerning Taxation whose submission prescribed in that paragraph was received before that date.
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**第三項** 新租税特別措置法第三十七条の十四の二第二十八項から第三十項までの規定は、施行日以後に生ずる同条第六項に規定する契約不履行等事由について適用し、施行日前に生じた旧租税特別措置法第三十七条の十四の二第六項に規定する契約不履行等事由については、なお従前の例による。
suppl-4311-6/art-38/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-38/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-38/par-3
The provisions of Article 37-14-2, paragraphs (28) through (30) of the New Act on Special Measures Concerning Taxation apply to an event of non-performance of contract, etc. prescribed in paragraph (6) of that Article that occurs on or after the Effective Date, and the provisions then in force continue to govern an event of non-performance of contract, etc. prescribed in Article 37-14-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation that occurred before the Effective Date.
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### 第三十九条（合併等により外国親法人株式等の交付を受ける場合の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Event of Receiving Shares of a Foreign Parent Corporation, etc. Due to a Merger, etc.
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suppl-4311-6/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-39
**第一項** 新租税特別措置法第三十七条の十四の三及び第三十七条の十四の四の規定は、施行日以後に合併、分割又は株式交換が行われる場合について適用し、施行日前に合併、分割又は株式交換が行われた場合については、なお従前の例による。
suppl-4311-6/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-39/par-1
The provisions of Articles 37-14-3 and 37-14-4 of the New Act on Special Measures Concerning Taxation apply in the case where a merger, company split or share exchange is carried out on or after the Effective Date, and the provisions then in force continue to govern the case where a merger, company split or share exchange was carried out before the Effective Date.
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### 第四十条（国等に対して重要文化財を譲渡した場合の譲渡所得の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains in the Case of Transfer of Important Cultural Properties to the State, etc.
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suppl-4311-6/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-40
**第一項** 新租税特別措置法第四十条の二の規定は、個人が施行日以後に行う同条に規定する資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第四十条の二に規定する資産の譲渡については、なお従前の例による。
suppl-4311-6/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-40/par-1
The provisions of Article 40-2 of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of assets prescribed in Article 40-2 of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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### 第四十一条（債務処理計画に基づき資産を贈与した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Gift of Assets Based on a Debt Workout Plan
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suppl-4311-6/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-41
**第一項** 新租税特別措置法第四十条の三の二第一項の規定は、同項の個人が施行日以後に行う同項の贈与について適用し、旧租税特別措置法第四十条の三の二第一項の個人が施行日前に行った同項の贈与については、なお従前の例による。
suppl-4311-6/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-41/par-1
The provisions of Article 40-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a gift referred to in that paragraph that the individual referred to in that paragraph makes on or after the Effective Date, and the provisions then in force continue to govern a gift referred to in Article 40-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that the individual referred to in that paragraph made before the Effective Date.
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### 第四十二条（非居住者の内部取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Internal Dealings of Nonresidents
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suppl-4311-6/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-42
**第一項** 新租税特別措置法第四十条の三の三第一項、第二項、第四項、第九項、第十一項及び第十三項から第二十七項までの規定は、非居住者の令和三年分以後の所得税について適用し、非居住者の令和二年分以前の所得税については、なお従前の例による。
suppl-4311-6/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-42/par-1
The provisions of Article 40-3-3, paragraphs (1), (2), (4), (9), (11) and (13) through (27) of the New Act on Special Measures Concerning Taxation apply to income tax of a nonresident for 2021 and subsequent years, and the provisions then in force continue to govern income tax of a nonresident for 2020 and prior years.
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**第二項** 新租税特別措置法第四十条の三の三第五項から第八項まで、第十項及び第十二項の規定は、非居住者の令和三年分以後の所得税について適用する。
suppl-4311-6/art-42/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-42/par-2
The provisions of Article 40-3-3, paragraphs (5) through (8), (10) and (12) of the New Act on Special Measures Concerning Taxation apply to income tax of a nonresident for 2021 and subsequent years.
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### 第四十三条（居住者の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Residents
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suppl-4311-6/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-43
**第一項** 新租税特別措置法第四十条の四第一項、第二項（第二号イ（３）から（５）までに係る部分に限る。）及び第三項の規定は、同条第一項各号に掲げる居住者の令和元年分以後の各年分の課税対象金額等（同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融子会社等部分課税対象金額をいい、当該居住者に係る同条第二項第一号に規定する外国関係会社の平成三十年四月一日以後に開始した事業年度に係るものに限る。）を計算する場合について適用し、旧租税特別措置法第四十条の四第一項各号に掲げる居住者の平成三十年分以前の各年分の同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融子会社等部分課税対象金額を計算する場合については、なお従前の例による。
suppl-4311-6/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-43/par-1
The provisions of Article 40-4, paragraph (1), paragraph (2) (limited to the part concerning item (ii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the taxable amount, etc. (meaning the taxable amount prescribed in paragraph (1) of that Article, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to the resident) for 2019 and each subsequent year of a resident listed in any of the items of paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the taxable amount prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article for 2018 and each prior year of a resident listed in any of the items of paragraph (1) of that Article.
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**第二項** 新租税特別措置法第四十条の四第二項（第二号ロ及びハに係る部分に限る。）、第六項（第七号の二及び第十一号に係る部分に限る。）及び第七項の規定は、同条第二項第一号に規定する外国関係会社の施行日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額について適用し、旧租税特別措置法第四十条の四第二項第一号に規定する外国関係会社の施行日前に開始した事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額については、なお従前の例による。
suppl-4311-6/art-43/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-43/par-2
The provisions of Article 40-4, paragraph (2) (limited to the part concerning item (ii), (b) and (c)), paragraph (6) (limited to the part concerning items (vii)-2 and (xi)) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for business years beginning before the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article.
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**第三項** 新租税特別措置法第四十条の七第二項（第三号イ（３）から（５）までに係る部分に限る。）及び第三項の規定は、同条第一項に規定する特殊関係株主等である居住者の令和元年分以後の各年分の課税対象金額等（同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額をいい、当該居住者に係る同条第一項に規定する外国関係法人の平成三十年四月一日以後に開始した事業年度に係るものに限る。）を計算する場合について適用し、旧租税特別措置法第四十条の七第一項に規定する特殊関係株主等である居住者の平成三十年分以前の各年分の同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額を計算する場合については、なお従前の例による。
suppl-4311-6/art-43/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-43/par-3
The provisions of Article 40-7, paragraph (2) (limited to the part concerning item (iii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the taxable amount, etc. (meaning the taxable amount prescribed in paragraph (1) of that Article, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to the resident) for 2019 and each subsequent year of a resident who is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the taxable amount prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article for 2018 and each prior year of a resident who is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article.
machine translation, not official
**第四項** 新租税特別措置法第四十条の七第二項（第三号ロ及びハに係る部分に限る。）、第六項（第七号の二及び第十一号に係る部分に限る。）及び第七項の規定は、同条第一項に規定する外国関係法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額について適用し、旧租税特別措置法第四十条の七第一項に規定する外国関係法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額については、なお従前の例による。
suppl-4311-6/art-43/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-43/par-4
The provisions of Article 40-7, paragraph (2) (limited to the part concerning item (iii), (b) and (c)), paragraph (6) (limited to the part concerning items (vii)-2 and (xi)) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for business years beginning before the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article.
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### 第四十四条（公的年金等控除の最低控除額等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Minimum Amount, etc. of the Public Pension Deduction
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suppl-4311-6/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-44
**第一項** 新租税特別措置法第四十一条の十五の三第二項第一号の規定により読み替えられた新所得税法第二百三条の三の規定は、令和二年一月一日以後に支払うべき新所得税法第二百三条の二に規定する公的年金等について適用し、同日前に支払うべき旧所得税法第二百三条の二に規定する公的年金等については、なお従前の例による。
suppl-4311-6/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-44/par-1
The provisions of Article 203-3 of the New Income Tax Act as applied by replacing terms pursuant to the provisions of Article 41-15-3, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. prescribed in Article 203-2 of the New Income Tax Act that are to be paid on or after January 1, 2020, and the provisions then in force continue to govern public pensions, etc. prescribed in Article 203-2 of the Former Income Tax Act that are to be paid before that date.
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### 第四十五条（国外所得金額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
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suppl-4311-6/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-45
**第一項** 新租税特別措置法第四十一条の十九の五第四項から第六項まで及び第十三項の規定は、居住者の令和三年分以後の所得税について適用し、居住者の令和二年分以前の所得税については、なお従前の例による。
suppl-4311-6/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-45/par-1
The provisions of Article 41-19-5, paragraphs (4) through (6) and (13) of the New Act on Special Measures Concerning Taxation apply to income tax of a resident for 2021 and subsequent years, and the provisions then in force continue to govern income tax of a resident for 2020 and prior years.
machine translation, not official
### 第四十六条（保険年金の保険金受取人等に係る更正の請求の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Requests for Reassessment by Insurance Beneficiaries, etc. of Insurance Annuities
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suppl-4311-6/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-46
**第一項** 旧租税特別措置法第四十一条の二十の二第一項に規定する者が施行日前に行った同項の規定による更正の請求については、なお従前の例による。
suppl-4311-6/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-46/par-1
With regard to a request for reassessment under the provisions of Article 41-20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made before the Effective Date by a person prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
### 第四十七条（外国金融機関等の債券現先取引等に係る利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Interest Received by a Foreign Financial Institution, etc. from Bond Transactions with Repurchase/Resale Agreements, etc.
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suppl-4311-6/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-47
**第一項** 新租税特別措置法第四十二条の二第三項の規定は、同項に規定する特定外国法人が施行日以後に開始する同項に規定する振替国債等に係る特定債券現先取引につき支払を受ける同項に規定する支払を受ける利子について適用し、旧租税特別措置法第四十二条の二第三項に規定する特定外国法人が施行日前に開始した同項に規定する振替国債に係る特定債券現先取引につき支払を受ける同項に規定する支払を受ける利子については、なお従前の例による。
suppl-4311-6/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-47/par-1
The provisions of Article 42-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the interest received prescribed in that paragraph that a specified foreign corporation prescribed in that paragraph receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. prescribed in that paragraph that it commences on or after the Effective Date, and the provisions then in force continue to govern the interest received prescribed in that paragraph that a specified foreign corporation prescribed in Article 42-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds prescribed in that paragraph that it commenced before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第四十二条の二第五項の規定は、同項に規定する適格外国証券投資信託の受託者である同項に規定する特定外国法人が施行日以後に開始する同条第三項に規定する振替国債等に係る特定債券現先取引につき支払を受ける同条第五項に規定する支払を受ける利子について適用する。
suppl-4311-6/art-47/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-47/par-2
The provisions of Article 42-2, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the interest received prescribed in paragraph (5) of that Article that a specified foreign corporation prescribed in that paragraph that is the trustee of a qualified foreign securities investment trust prescribed in that paragraph receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. prescribed in paragraph (3) of that Article that it commences on or after the Effective Date.
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### 第四十八条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4311-6/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-48
**第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の法人税法第十五条の二第一項に規定する連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同項に規定する連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4311-6/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-48/par-1
Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after the Effective Date and corporation tax for consolidated business years for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years for which the consolidated parent corporation business year prescribed in that paragraph of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation began before the Effective Date.
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### 第四十九条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit, etc. Where Small and Medium Sized Enterprises, etc. Acquire Machinery, etc.
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suppl-4311-6/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-49
**第一項** 新租税特別措置法第四十二条の六第一項（同項に規定する中小企業者に係る部分に限る。）の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4311-6/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-49/par-1
The provisions of Article 42-6, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning a small and medium sized enterprise prescribed in that paragraph) apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
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### 第五十条（地域経済牽引事業の促進区域内において特定事業用機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects
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suppl-4311-6/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-50
**第一項** 新租税特別措置法第四十二条の十一の二第一項及び第二項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する特定事業用機械等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十一の二第一項に規定する特定事業用機械等については、なお従前の例による。
suppl-4311-6/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-50/par-1
The provisions of Article 42-11-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for specified business use prescribed in Article 42-11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第五十一条（特定中小企業者等が経営改善設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Specified Small and Medium Sized Enterprises, etc. Acquire Business Improvement Equipment
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suppl-4311-6/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-51
**第一項** 新租税特別措置法第四十二条の十二の三第一項（同項に規定する経営改善設備に係る同項に規定する経営改善指導助言書類に係る部分に限る。）の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する経営改善設備について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十二条の十二の三第一項に規定する経営改善設備については、なお従前の例による。
suppl-4311-6/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-51/par-1
The provisions of Article 42-12-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the business improvement guidance and advice document prescribed in that paragraph that pertains to the business improvement equipment prescribed in that paragraph) apply to business improvement equipment prescribed in that paragraph for which a corporation carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in Article 42-12-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date.
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**第二項** 法人が、施行日前に旧租税特別措置法第四十二条の十二の三第一項に規定する経営改善指導助言書類の交付を受け、施行日から令和元年九月三十日までの間に当該経営改善指導助言書類に係る同項に規定する経営改善設備の取得等をする場合には、当該経営改善設備を新租税特別措置法第四十二条の十二の三第一項に規定する経営改善設備とみなして、同条の規定を適用する。
suppl-4311-6/art-51/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-51/par-2
Where a corporation received the delivery of a business improvement guidance and advice document prescribed in Article 42-12-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date and carries out, during the period from the Effective Date to September 30, 2019, the acquisition, etc. of business improvement equipment prescribed in that paragraph that pertains to that business improvement guidance and advice document, that business improvement equipment is deemed to be business improvement equipment prescribed in Article 42-12-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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### 第五十二条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4311-6/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52
**第一項** 法人が施行日前に取得等（取得又は製作若しくは建設をいう。次項において同じ。）をした旧租税特別措置法第四十三条第一項の表の第一号から第三号までの中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4311-6/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-1
With regard to depreciable assets listed in the middle column of items (i) through (iii) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四十三条第一項（同項の表の第二号に係る部分に限る。）の規定は、法人が施行日以後に取得等をする同号の中欄に掲げる減価償却資産について適用する。
suppl-4311-6/art-52/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-52/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-2
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a corporation carries out the acquisition, etc. on or after the Effective Date.
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**第三項** 法人の施行日前に開始した事業年度における新租税特別措置法第四十四条の二第一項の規定の適用については、同項中「中小企業者（第四十二条の四第八項第八号に規定する適用除外事業者に該当するものを除く。）」とあるのは、「中小企業者」とする。
suppl-4311-6/art-52/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-52/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-3
With regard to the application of the provisions of Article 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation in a business year of a corporation that began before the Effective Date, the phrase "small and medium sized enterprise (excluding one that falls under an excluded business operator prescribed in Article 42-4, paragraph (8), item (viii))" in that paragraph is deemed to be replaced with "small and medium sized enterprise".
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**第四項** 新租税特別措置法第四十七条の二（第三項第二号に係る部分に限る。）の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する特定都市再生建築物について適用する。
suppl-4311-6/art-52/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-52/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-4
The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (ii)) apply to specified urban renaissance buildings prescribed in paragraph (1) of that Article that a corporation acquires or newly builds on or after the Effective Date.
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**第五項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条の二第三項第一号に掲げる建築物（同号ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）及び同条第三項第二号に掲げる構築物については、同条（同項第一号に掲げる建築物及び同項第二号に掲げる構築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「事業年度が」とあるのは「事業年度が所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第二条第二項第十九号に規定する」と、「第六十八条の三十五第一項」とあるのは「所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第六十九条第五項の規定によりなおその効力を有するものとされる同法第十一条の規定による改正前の租税特別措置法第六十八条の三十五第一項」とする。
suppl-4311-6/art-52/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-52/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-5
With regard to buildings listed in Article 47-2, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation (limited to those developed within the area listed in (b) of that item; hereinafter the same applies in this paragraph) and structures listed in paragraph (3), item (ii) of that Article that a corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning buildings listed in item (i) of that paragraph and structures listed in item (ii) of that paragraph) remain in force. In such a case, the phrase "business year falls under a consolidated business year" in paragraph (2) of that Article is deemed to be replaced with "business year falls under a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)", and the phrase "Article 68-35, paragraph (1)" with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019), which remains in force pursuant to the provisions of Article 69, paragraph (5) of the Supplementary Provisions of that Act".
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### 第五十三条（新事業開拓事業者投資損失準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Losses on Investment in New Business Development Operators
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suppl-4311-6/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-53
**第一項** 施行日前に受けた旧租税特別措置法第五十五条の二第一項に規定する計画の認定に係る同項に規定する投資事業有限責任組合（以下この条において「投資事業有限責任組合」という。）に係る同項に規定する投資事業有限責任組合契約を締結している法人が施行日以後に終了する各事業年度において有している当該投資事業有限責任組合の組合財産である同項に規定する新事業開拓事業者の同項に規定する株式については、旧租税特別措置法第五十五条の二の規定は、なおその効力を有する。この場合において、同条第一項中「に同法」とあるのは「に新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号。以下この項において「産業競争力強化法改正法」という。）第一条の規定による改正前の産業競争力強化法（以下この項において「旧産業競争力強化法」という。）」と、「産業競争力強化法第二条第六項」とあるのは「旧産業競争力強化法第二条第七項」と、「（産業競争力強化法」とあるのは「（旧産業競争力強化法」と、「変更の認定」とあるのは「変更の認定（産業競争力強化法改正法附則第三条第二項の規定によりなお従前の例によることとされる場合における旧産業競争力強化法第十七条第一項の規定による変更の認定を含む。）」と、「第二条第五項」とあるのは「第二条第六項」と、同条第二項中「が連結事業年度」とあるのは「が所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法（以下この項において「令和二年旧措置法」という。）第二条第二項第十九号に規定する連結事業年度（以下この条において「連結事業年度」という。）」と、「第六十八条の四十三の二第一項」とあるのは「所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第七十条の規定によりなおその効力を有するものとされる同法第十一条の規定による改正前の租税特別措置法（第七項及び第九項において「旧効力措置法」という。）第六十八条の四十三の二第一項」と、「連結所得」とあるのは「令和二年旧措置法第二条第二項第二十二号に規定する連結所得」と、同条第七項中「第六十八条の四十三の二第七項」とあるのは「旧効力措置法第六十八条の四十三の二第七項」と、同条第九項中「第六十八条の四十三の二第九項」とあるのは「旧効力措置法第六十八条の四十三の二第九項」と、同条第十項中「前条第一項」とあるのは「令和二年旧措置法第五十五条第一項」と、「規定（」とあるのは「規定（令和二年旧措置法」とする。
suppl-4311-6/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-53/par-1
With regard to the shares prescribed in Article 55-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a new business development operator prescribed in that paragraph that constitute the partnership property of an investment limited partnership and that are held, in each business year ending on or after the Effective Date, by a corporation that has concluded an investment limited partnership contract prescribed in that paragraph pertaining to an investment limited partnership prescribed in that paragraph (hereinafter referred to as an "investment limited partnership" in this Article) pertaining to the certification of a plan prescribed in that paragraph obtained before the Effective Date, the provisions of Article 55-2 of the Former Act on Special Measures Concerning Taxation remain in force. In such a case, the phrase "of that Act" in paragraph (1) of that Article is deemed to be replaced with "of the Act on Strengthening Industrial Competitiveness prior to the amendment by Article 1 of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024; hereinafter referred to as the 'Industrial Competitiveness Act Amendment Act' in this paragraph) (hereinafter referred to as the 'Former Act on Strengthening Industrial Competitiveness' in this paragraph)", the phrase "Article 2, paragraph (6) of the Act on Strengthening Industrial Competitiveness" with "Article 2, paragraph (7) of the Former Act on Strengthening Industrial Competitiveness", the phrase "(the Act on Strengthening Industrial Competitiveness" with "(the Former Act on Strengthening Industrial Competitiveness", the phrase "certification of a change" with "certification of a change (including a certification of a change under Article 17, paragraph (1) of the Former Act on Strengthening Industrial Competitiveness in the case where the provisions then in force continue to govern pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the Industrial Competitiveness Act Amendment Act)", and the phrase "Article 2, paragraph (5)" with "Article 2, paragraph (6)", the phrase "is a consolidated business year" in paragraph (2) of that Article with "is a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (hereinafter referred to as the 'Act on Special Measures Concerning Taxation Before the 2020 Amendment' in this paragraph) (hereinafter referred to as a 'consolidated business year' in this Article)", the phrase "Article 68-43-2, paragraph (1)" with "Article 68-43-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019), which remains in force pursuant to the provisions of Article 70 of the Supplementary Provisions of that Act (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force' in paragraphs (7) and (9))", and the phrase "consolidated income" with "consolidated income prescribed in Article 2, paragraph (2), item (xxii) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment", the phrase "Article 68-43-2, paragraph (7)" in paragraph (7) of that Article with "Article 68-43-2, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "Article 68-43-2, paragraph (9)" in paragraph (9) of that Article with "Article 68-43-2, paragraph (9) of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "paragraph (1) of the preceding Article" in paragraph (10) of that Article with "Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment", and the phrase "provisions (" with "provisions (... of the Act on Special Measures Concerning Taxation Before the 2020 Amendment".
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### 第五十四条（中小企業等の貸倒引当金の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Allowance for Bad Debts of Small and Medium Sized Enterprises, etc.
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suppl-4311-6/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-54
**第一項** 旧租税特別措置法第五十七条の九第三項に規定する法人の令和五年三月三十一日以前に開始する各事業年度の所得の金額の計算については、同項の規定は、なおその効力を有する。この場合において、同項中「平成三十一年三月三十一日」とあるのは「令和五年三月三十一日」と、「中小企業等」とあるのは「中小企業者等」と、「百分の百十」とあるのは「百分の百十（平成三十一年四月一日から令和二年三月三十一日までの間に開始する事業年度については百分の百八とし、同年四月一日から令和三年三月三十一日までの間に開始する事業年度については百分の百六とし、同年四月一日から令和四年三月三十一日までの間に開始する事業年度については百分の百四とし、同年四月一日から令和五年三月三十一日までの間に開始する事業年度については百分の百二とする。）」とする。
suppl-4311-6/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-54/par-1
With regard to the calculation of the amount of income for each business year beginning on or before March 31, 2023 of a corporation prescribed in Article 57-9, paragraph (3) of the Former Act on Special Measures Concerning Taxation, the provisions of that paragraph remain in force. In such a case, the phrase "March 31, 2019" in that paragraph is deemed to be replaced with "March 31, 2023", the phrase "Small and Medium Sized Businesses, etc." with "Small and Medium Sized Enterprises, etc.", and the phrase "110 percent" with "110 percent (108 percent for business years beginning during the period from April 1, 2019 to March 31, 2020, 106 percent for business years beginning during the period from April 1, 2020 to March 31, 2021, 104 percent for business years beginning during the period from April 1, 2021 to March 31, 2022, and 102 percent for business years beginning during the period from April 1, 2022 to March 31, 2023)".
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### 第五十五条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Corporations
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suppl-4311-6/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-55
**第一項** 新租税特別措置法第六十五条の三（第一項第四号に係る部分に限る。）の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の三第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4311-6/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-55/par-1
The provisions of Article 65-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
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**第二項** 新租税特別措置法第六十五条の三から第六十五条の五まで（新租税特別措置法第六十五条の三第一項第七号に係る部分に限る。）の規定は、法人が附則第一条第十五号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4311-6/art-55/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-55/par-2
The provisions of Articles 65-3 through 65-5 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-3, paragraph (1), item (vii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.
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**第三項** 新租税特別措置法第六十五条の四（第一項第二十五号（同号の買取りをする者に係る部分に限る。）に係る部分に限る。）の規定は、法人が附則第一条第十七号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4311-6/art-55/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-55/par-3
The provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (xxv) (limited to the part concerning the person who makes the purchase referred to in that item)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
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### 第五十六条（国外関連者との取引に係る課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates
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suppl-4311-6/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-56
**第一項** 新租税特別措置法第六十六条の四第一項、第二項、第七項、第十二項、第十四項及び第十六項から第三十二項までの規定は、法人の令和二年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4311-6/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-56/par-1
The provisions of Article 66-4, paragraphs (1), (2), (7), (12), (14) and (16) through (32) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date.
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**第二項** 新租税特別措置法第六十六条の四第八項から第十一項まで、第十三項及び第十五項の規定は、法人の令和二年四月一日以後に開始する事業年度分の法人税について適用する。
suppl-4311-6/art-56/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-56/par-2
The provisions of Article 66-4, paragraphs (8) through (11), (13) and (15) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2020.
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**第三項** 新租税特別措置法第六十六条の四の三第五項から第七項まで及び第十四項の規定は、外国法人の令和二年四月一日以後に開始する事業年度分の法人税について適用し、外国法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4311-6/art-56/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-56/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-56/par-3
The provisions of Article 66-4-3, paragraphs (5) through (7) and (14) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a foreign corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for business years of a foreign corporation that began before that date.
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### 第五十七条（対象純支払利子等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc.
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suppl-4311-6/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-57
**第一項** 新租税特別措置法第六十六条の五の二及び第六十六条の五の三第一項の規定は、法人の令和二年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4311-6/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-57/par-1
The provisions of Article 66-5-2 and Article 66-5-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date.
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**第二項** 新租税特別措置法第六十六条の五の三第三項及び第八項の規定は、令和二年四月一日以後に確定申告書等（期限後申告書を除く。以下この項において同じ。）の提出期限が到来する法人税について適用し、同日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4311-6/art-57/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-57/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-57/par-2
The provisions of Article 66-5-3, paragraphs (3) and (8) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) arrives on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. arrived before that date.
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### 第五十八条（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Domestic Corporations
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suppl-4311-6/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58
**第一項** 新租税特別措置法第六十六条の六第一項、第二項（第二号イ（３）から（５）までに係る部分に限る。）及び第三項の規定は、同条第一項各号に掲げる内国法人の施行日以後に終了する事業年度に係る課税対象金額等（同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融子会社等部分課税対象金額をいい、当該内国法人に係る同条第二項第一号に規定する外国関係会社の平成三十年四月一日以後に開始した事業年度に係るものに限る。）を計算する場合について適用し、旧租税特別措置法第六十六条の六第一項各号に掲げる内国法人の施行日前に終了した事業年度に係る同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融子会社等部分課税対象金額を計算する場合については、なお従前の例による。
suppl-4311-6/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58/par-1
The provisions of Article 66-6, paragraph (1), paragraph (2) (limited to the part concerning item (ii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the taxable amount, etc. (meaning the taxable amount prescribed in paragraph (1) of that Article, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to the domestic corporation) pertaining to business years ending on or after the Effective Date of a domestic corporation listed in any of the items of paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the taxable amount prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article pertaining to business years ending before the Effective Date of a domestic corporation listed in any of the items of paragraph (1) of that Article.
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**第二項** 新租税特別措置法第六十六条の六第二項（第二号ロ及びハに係る部分に限る。）、第六項（第七号の二及び第十一号に係る部分に限る。）及び第七項の規定は、同条第二項第一号に規定する外国関係会社の施行日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額について適用し、旧租税特別措置法第六十六条の六第二項第一号に規定する外国関係会社の施行日前に開始した事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額については、なお従前の例による。
suppl-4311-6/art-58/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58/par-2
The provisions of Article 66-6, paragraph (2) (limited to the part concerning item (ii), (b) and (c)), paragraph (6) (limited to the part concerning items (vii)-2 and (xi)) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for business years beginning before the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article.
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**第三項** 新租税特別措置法第六十六条の七第一項及び第二項の規定は、同条第一項に規定する内国法人の施行日以後に終了する事業年度の課税対象金額等（同項に規定する課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額をいい、当該内国法人に係る同項に規定する外国関係会社の平成三十年四月一日以後に開始した事業年度に係るものに限る。）に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十六条の七第一項に規定する内国法人の施行日前に終了した事業年度の同項に規定する課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4311-6/art-58/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58/par-3
The provisions of Article 66-7, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount, etc. (meaning the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph pertaining to the domestic corporation) for business years ending on or after the Effective Date of a domestic corporation prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 66-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph for business years ending before the Effective Date of a domestic corporation prescribed in that paragraph.
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**第四項** 新租税特別措置法第六十六条の八第十四項の規定は、施行日以後に確定申告書等（期限後申告書を除く。以下この項において同じ。）の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4311-6/art-58/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58/par-4
The provisions of Article 66-8, paragraph (14) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. arrived before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十六条の九の二第二項（第三号イ（３）から（５）までに係る部分に限る。）及び第三項の規定は、同条第一項に規定する特殊関係株主等である内国法人の施行日以後に終了する事業年度に係る課税対象金額等（同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額をいい、当該内国法人に係る同条第一項に規定する外国関係法人の平成三十年四月一日以後に開始した事業年度に係るものに限る。）を計算する場合について適用し、旧租税特別措置法第六十六条の九の二第一項に規定する特殊関係株主等である内国法人の施行日前に終了した事業年度に係る同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額を計算する場合については、なお従前の例による。
suppl-4311-6/art-58/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-58/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58/par-5
The provisions of Article 66-9-2, paragraph (2) (limited to the part concerning item (iii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the taxable amount, etc. (meaning the taxable amount prescribed in paragraph (1) of that Article, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to the domestic corporation) pertaining to business years ending on or after the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the taxable amount prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article pertaining to business years ending before the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article.
machine translation, not official
**第六項** 新租税特別措置法第六十六条の九の二第二項（第三号ロ及びハに係る部分に限る。）、第六項（第七号の二及び第十一号に係る部分に限る。）及び第七項の規定は、同条第一項に規定する外国関係法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額について適用し、旧租税特別措置法第六十六条の九の二第一項に規定する外国関係法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額については、なお従前の例による。
suppl-4311-6/art-58/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-58/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58/par-6
The provisions of Article 66-9-2, paragraph (2) (limited to the part concerning item (iii), (b) and (c)), paragraph (6) (limited to the part concerning items (vii)-2 and (xi)) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for business years beginning before the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article.
machine translation, not official
**第七項** 新租税特別措置法第六十六条の九の三第一項及び第二項の規定は、同条第一項に規定する特殊関係株主等である内国法人の施行日以後に終了する事業年度の課税対象金額等（同項に規定する課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額をいい、当該内国法人に係る同項に規定する外国関係法人の平成三十年四月一日以後に開始した事業年度に係るものに限る。）に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十六条の九の三第一項に規定する特殊関係株主等である内国法人の施行日前に終了した事業年度の同項に規定する課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4311-6/art-58/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-58/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58/par-7
The provisions of Article 66-9-3, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount, etc. (meaning the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation prescribed in that paragraph, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph pertaining to the domestic corporation) for business years ending on or after the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 66-9-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation prescribed in that paragraph for business years ending before the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in that paragraph.
machine translation, not official
### 第五十九条（中小企業者の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Valuation Gains and Losses, etc. Where There Is Debt Forgiveness, etc. Pertaining to Specified Partnership Property in Connection with the Business Revitalization of a Small and Medium Sized Enterprise
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suppl-4311-6/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-59
**第一項** 法人について施行日前に旧租税特別措置法第六十七条の五の二第一項に規定する事実が生じた場合における当該法人の当該事実が生じた日を含む事業年度以後の各事業年度分の法人税については、なお従前の例による。
suppl-4311-6/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-59/par-1
With regard to corporation tax of a corporation for the business year that includes the day on which the fact prescribed in Article 67-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation occurred and for each subsequent business year, in the case where that fact occurred with respect to the corporation before the Effective Date, the provisions then in force continue to govern.
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### 第六十条（振替国債の償還差益等の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption of Book-Entry Government Bonds
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suppl-4311-6/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-60
**第一項** 新租税特別措置法第六十七条の十七第九項の規定は、同項に規定する特定外国法人が施行日以後に開始する同項に規定する振替国債等に係る特定債券現先取引につき支払を受ける同項に規定する差益について適用し、旧租税特別措置法第六十七条の十七第九項に規定する特定外国法人が施行日前に開始した同項に規定する振替国債に係る特定債券現先取引につき支払を受ける同項に規定する差益については、なお従前の例による。
suppl-4311-6/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-60/par-1
The provisions of Article 67-17, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to the margin prescribed in that paragraph that a specified foreign corporation prescribed in that paragraph receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. prescribed in that paragraph that it commences on or after the Effective Date, and the provisions then in force continue to govern the margin prescribed in that paragraph that a specified foreign corporation prescribed in Article 67-17, paragraph (9) of the Former Act on Special Measures Concerning Taxation receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds prescribed in that paragraph that it commenced before the Effective Date.
machine translation, not official
### 第六十一条（国外所得金額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
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suppl-4311-6/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-61
**第一項** 新租税特別措置法第六十七条の十八第四項から第六項まで及び第十三項の規定は、内国法人の令和二年四月一日以後に開始する事業年度分の法人税について適用し、内国法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-4311-6/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-61/par-1
The provisions of Article 67-18, paragraphs (4) through (6) and (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a domestic corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for business years of a domestic corporation that began before that date.
machine translation, not official
### 第六十二条（農業協同組合等の合併に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Mergers of Agricultural Cooperatives, etc.
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suppl-4311-6/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-62
**第一項** 旧租税特別措置法第六十八条の二第一号に規定する全国の区域を地区とする農業協同組合連合会が施行日前に行った同号に掲げる合併については、なお従前の例による。
suppl-4311-6/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-62/par-1
With regard to a merger listed in Article 68-2, item (i) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date by a federation of agricultural cooperatives whose district covers the entire country as prescribed in that item, the provisions then in force continue to govern.
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### 第六十三条（適格合併等の範囲等に関する特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Scope, etc. of Qualified Mergers, etc.
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suppl-4311-6/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-63
**第一項** 新租税特別措置法第六十八条の二の三の規定は、施行日以後に行われる合併、分割及び株式交換について適用し、施行日前に行われた合併、分割及び株式交換については、なお従前の例による。
suppl-4311-6/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-63/par-1
The provisions of Article 68-2-3 of the New Act on Special Measures Concerning Taxation apply to mergers, company splits and share exchanges carried out on or after the Effective Date, and the provisions then in force continue to govern mergers, company splits and share exchanges carried out before the Effective Date.
machine translation, not official
### 第六十四条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. in the Event of a Specified Merger
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suppl-4311-6/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-64
**第一項** 新租税特別措置法第六十八条の三の規定は、施行日以後に合併、分割又は株式交換が行われる場合について適用し、施行日前に合併、分割又は株式交換が行われた場合については、なお従前の例による。
suppl-4311-6/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-64/par-1
The provisions of Article 68-3 of the New Act on Special Measures Concerning Taxation apply in the case where a merger, company split or share exchange is carried out on or after the Effective Date, and the provisions then in force continue to govern the case where a merger, company split or share exchange was carried out before the Effective Date.
machine translation, not official
### 第六十五条（課税所得の範囲の変更等の場合の特例に関する経過措置） — Transitional Measures Concerning Special Provisions in the Case of a Change in the Scope of Taxable Income, etc.
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suppl-4311-6/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-65
**第一項** 新租税特別措置法第六十八条の三の四第一項及び第二項の規定は、施行日後に新租税特別措置法第二条第二項第一号の三に規定する公益法人等に該当することとなる同項第二号の二に規定する普通法人及び同項第一号の四に規定する協同組合等について適用し、施行日以前に旧租税特別措置法第六十八条の三の四第一項に規定する公益法人等に該当することとなった同項に規定する特定普通法人等については、なお従前の例による。
suppl-4311-6/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-65/par-1
The provisions of Article 68-3-4, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to an ordinary corporation prescribed in Article 2, paragraph (2), item (ii)-2 of the New Act on Special Measures Concerning Taxation and a cooperative, etc. prescribed in item (i)-4 of that paragraph that come to fall under a public interest corporation, etc. prescribed in item (i)-3 of that paragraph after the Effective Date, and the provisions then in force continue to govern a specified ordinary corporation, etc. prescribed in Article 68-3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that came to fall under a public interest corporation, etc. prescribed in that paragraph on or before the Effective Date.
machine translation, not official
### 第六十六条（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit, etc. Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
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suppl-4311-6/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-66
**第一項** 新租税特別措置法第六十八条の十一第一項（同項に規定する中小連結法人に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4311-6/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-66/par-1
The provisions of Article 68-11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning a small or medium-sized consolidated corporation prescribed in that paragraph) apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years that ended before the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
machine translation, not official
### 第六十七条（連結法人が地域経済牽引事業の促進区域内において特定事業用機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. for Specified Business Use in a Promotion Area for Regional Economy Advancement Projects
caption: machine translation, not official
suppl-4311-6/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-67
**第一項** 新租税特別措置法第六十八条の十四の三第一項及び第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する特定事業用機械等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十四の三第一項に規定する特定事業用機械等については、なお従前の例による。
suppl-4311-6/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-67/par-1
The provisions of Article 68-14-3, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for specified business use prescribed in Article 68-14-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第六十八条（特定中小連結法人が経営改善設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation Acquires Business Improvement Equipment
caption: machine translation, not official
suppl-4311-6/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-68
**第一項** 新租税特別措置法第六十八条の十五の四第一項（同項に規定する経営改善設備に係る同項に規定する経営改善指導助言書類に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する経営改善設備について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十五の四第一項に規定する経営改善設備については、なお従前の例による。
suppl-4311-6/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-68/par-1
The provisions of Article 68-15-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the business improvement guidance and advice document prescribed in that paragraph that pertains to the business improvement equipment prescribed in that paragraph) apply to business improvement equipment prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in Article 68-15-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out the acquisition, etc. before the Effective Date.
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が、施行日前に旧租税特別措置法第六十八条の十五の四第一項に規定する経営改善指導助言書類の交付を受け、施行日から令和元年九月三十日までの間に当該経営改善指導助言書類に係る同項に規定する経営改善設備の取得等をする場合には、当該経営改善設備を新租税特別措置法第六十八条の十五の四第一項に規定する経営改善設備とみなして、同条の規定を適用する。
suppl-4311-6/art-68/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-68/par-2
Where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received the delivery of a business improvement guidance and advice document prescribed in Article 68-15-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date and carries out, during the period from the Effective Date to September 30, 2019, the acquisition, etc. of business improvement equipment prescribed in that paragraph that pertains to that business improvement guidance and advice document, that business improvement equipment is deemed to be business improvement equipment prescribed in Article 68-15-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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### 第六十九条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
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suppl-4311-6/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等（取得又は製作若しくは建設をいう。次項において同じ。）をした旧租税特別措置法第六十八条の十六第一項の表の第一号から第三号までの中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4311-6/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-1
With regard to depreciable assets listed in the middle column of items (i) through (iii) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第六十八条の十六第一項（同項の表の第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同号の中欄に掲げる減価償却資産について適用する。
suppl-4311-6/art-69/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-2
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out the acquisition, etc. on or after the Effective Date.
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**第三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の法人税法第十五条の二第一項に規定する連結親法人事業年度が施行日前に開始した連結事業年度における新租税特別措置法第六十八条の二十第一項の規定の適用については、同項中「中小連結法人（第六十八条の九第八項第七号に規定する適用除外事業者に該当するものを除く。）」とあるのは、「中小連結法人」とする。
suppl-4311-6/art-69/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-69/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-3
With regard to the application of the provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation in a consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation began before the Effective Date, the phrase "small or medium-sized consolidated corporation (excluding one that falls under an excluded business operator prescribed in Article 68-9, paragraph (8), item (vii))" in that paragraph is deemed to be replaced with "small or medium-sized consolidated corporation".
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**第四項** 新租税特別措置法第六十八条の三十五（第三項第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は新築をする同条第一項に規定する特定都市再生建築物について適用する。
suppl-4311-6/art-69/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-4
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (ii)) apply to specified urban renaissance buildings prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.
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**第五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十五第三項第一号に掲げる建築物（同号ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）及び同条第三項第二号に掲げる構築物については、同条（同項第一号に掲げる建築物及び同項第二号に掲げる構築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第一項中「第四十七条の二第三項第二号」とあるのは「所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第五十二条第五項の規定によりなおその効力を有するものとされる同法第十一条の規定による改正前の租税特別措置法（次項及び第三項第二号において「旧効力措置法」という。）第四十七条の二第三項第二号」と、同条第二項中「第四十七条の二第一項」とあるのは「旧効力措置法第四十七条の二第一項」と、同条第三項第二号中「第四十七条の二第三項第二号」とあるのは「旧効力措置法第四十七条の二第三項第二号」とする。
suppl-4311-6/art-69/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-69/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-5
With regard to buildings listed in Article 68-35, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation (limited to those developed within the area listed in (b) of that item; hereinafter the same applies in this paragraph) and structures listed in paragraph (3), item (ii) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning buildings listed in item (i) of that paragraph and structures listed in item (ii) of that paragraph) remain in force. In such a case, the phrase "Article 47-2, paragraph (3), item (ii)" in paragraph (1) of that Article is deemed to be replaced with "Article 47-2, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019), which remains in force pursuant to the provisions of Article 52, paragraph (5) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph and paragraph (3), item (ii))", the phrase "Article 47-2, paragraph (1)" in paragraph (2) of that Article with "Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "Article 47-2, paragraph (3), item (ii)" in paragraph (3), item (ii) of that Article with "Article 47-2, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation Kept in Force".
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### 第七十条（連結法人の新事業開拓事業者投資損失準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Losses on Investment in New Business Development Operators of Consolidated Corporations
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suppl-4311-6/art-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-70
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日前に受けた旧租税特別措置法第六十八条の四十三の二第一項に規定する計画の認定に係る同項に規定する投資事業有限責任組合（以下この条において「投資事業有限責任組合」という。）に係る同項に規定する投資事業有限責任組合契約を締結しているものが施行日以後に終了する各連結事業年度において有している当該投資事業有限責任組合の組合財産である同項に規定する新事業開拓事業者の同項に規定する株式については、旧租税特別措置法第六十八条の四十三の二の規定は、なおその効力を有する。この場合において、同条第一項中「第二条第六項」とあるのは「第二条第七項」と、「第二条第五項」とあるのは「第二条第六項」と、同条第二項中「第五十五条の二第一項」とあるのは「所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第五十三条の規定によりなおその効力を有するものとされる同法第十一条の規定による改正前の租税特別措置法（第八項及び第十項において「旧効力措置法」という。）第五十五条の二第一項」と、同条第八項中「第五十五条の二第六項」とあるのは「旧効力措置法第五十五条の二第六項」と、同条第十項中「第五十五条の二第八項」とあるのは「旧効力措置法第五十五条の二第八項」とする。
suppl-4311-6/art-70/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-70/par-1
With regard to the shares prescribed in Article 68-43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a new business development operator prescribed in that paragraph that constitute the partnership property of an investment limited partnership and that are held, in each consolidated business year ending on or after the Effective Date, by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has concluded an investment limited partnership contract prescribed in that paragraph pertaining to an investment limited partnership prescribed in that paragraph (hereinafter referred to as an "investment limited partnership" in this Article) pertaining to the certification of a plan prescribed in that paragraph obtained before the Effective Date, the provisions of Article 68-43-2 of the Former Act on Special Measures Concerning Taxation remain in force. In such a case, the phrase "Article 2, paragraph (6)" in paragraph (1) of that Article is deemed to be replaced with "Article 2, paragraph (7)", and the phrase "Article 2, paragraph (5)" with "Article 2, paragraph (6)", the phrase "Article 55-2, paragraph (1)" in paragraph (2) of that Article with "Article 55-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019), which remains in force pursuant to the provisions of Article 53 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in paragraphs (8) and (10))", the phrase "Article 55-2, paragraph (6)" in paragraph (8) of that Article with "Article 55-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "Article 55-2, paragraph (8)" in paragraph (10) of that Article with "Article 55-2, paragraph (8) of the Former Act on Special Measures Concerning Taxation Kept in Force".
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### 第七十一条（中小連結法人等の貸倒引当金の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Allowance for Bad Debts of Small or Medium-Sized Consolidated Corporations, etc.
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suppl-4311-6/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-71
**第一項** 旧租税特別措置法第六十八条の五十九第三項に規定する協同組合等の令和五年三月三十一日以前に開始する各連結事業年度の連結所得の金額の計算については、同項の規定は、なおその効力を有する。この場合において、同項中「平成三十一年三月三十一日」とあるのは「令和五年三月三十一日」と、「百分の百十」とあるのは「百分の百十（平成三十一年四月一日から令和二年三月三十一日までの間に開始する事業年度については百分の百八とし、同年四月一日から令和三年三月三十一日までの間に開始する事業年度については百分の百六とし、同年四月一日から令和四年三月三十一日までの間に開始する事業年度については百分の百四とし、同年四月一日から令和五年三月三十一日までの間に開始する事業年度については百分の百二とする。）」とする。
suppl-4311-6/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-71/par-1
With regard to the calculation of the amount of consolidated income for each consolidated business year beginning on or before March 31, 2023 of a cooperative, etc. prescribed in Article 68-59, paragraph (3) of the Former Act on Special Measures Concerning Taxation, the provisions of that paragraph remain in force. In such a case, the phrase "March 31, 2019" in that paragraph is deemed to be replaced with "March 31, 2023", and the phrase "110 percent" with "110 percent (108 percent for business years beginning during the period from April 1, 2019 to March 31, 2020, 106 percent for business years beginning during the period from April 1, 2020 to March 31, 2021, 104 percent for business years beginning during the period from April 1, 2021 to March 31, 2022, and 102 percent for business years beginning during the period from April 1, 2022 to March 31, 2023)".
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### 第七十二条（連結法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Consolidated Corporations
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suppl-4311-6/art-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-72
**第一項** 新租税特別措置法第六十八条の七十四（新租税特別措置法第六十五条の三第一項第四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う新租税特別措置法第六十八条の七十四第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4311-6/art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-72/par-1
The provisions of Article 68-74 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-3, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
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**第二項** 新租税特別措置法第六十八条の七十四から第六十八条の七十六まで（新租税特別措置法第六十五条の三第一項第七号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十五号に定める日以後に行う新租税特別措置法第六十八条の七十四第一項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4311-6/art-72/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-72/par-2
The provisions of Articles 68-74 through 68-76 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-3, paragraph (1), item (vii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.
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**第三項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二十五号（同号の買取りをする者に係る部分に限る。）に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十七号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4311-6/art-72/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-72/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-72/par-3
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xxv) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the person who makes the purchase referred to in that item)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before that date.
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### 第七十三条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions of Consolidated Corporations with Foreign Affiliates
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suppl-4311-6/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-73
**第一項** 新租税特別措置法第六十八条の八十八第一項、第七項、第十二項、第十四項及び第十六項から第三十三項までの規定は、連結法人の令和二年四月一日以後に開始する連結事業年度分の法人税について適用し、連結法人の同日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4311-6/art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-73/par-1
The provisions of Article 68-88, paragraphs (1), (7), (12), (14) and (16) through (33) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation that began before that date.
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**第二項** 新租税特別措置法第六十八条の八十八第八項から第十一項まで、第十三項及び第十五項の規定は、連結法人の令和二年四月一日以後に開始する連結事業年度分の法人税について適用する。
suppl-4311-6/art-73/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-73/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-73/par-2
The provisions of Article 68-88, paragraphs (8) through (11), (13) and (15) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation beginning on or after April 1, 2020.
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### 第七十四条（連結法人の対象純支払利子等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc. of Consolidated Corporations
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suppl-4311-6/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-74
**第一項** 新租税特別措置法第六十八条の八十九の二及び第六十八条の八十九の三第一項の規定は、連結法人の法人税法第十五条の二第一項に規定する連結親法人事業年度が令和二年四月一日以後に開始する連結事業年度分の法人税について適用し、連結法人の同項に規定する連結親法人事業年度が同日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4311-6/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-74/par-1
The provisions of Article 68-89-2 and Article 68-89-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act of a consolidated corporation begins on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated parent corporation business year prescribed in that paragraph of a consolidated corporation began before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の八十九の三第五項の規定は、令和二年四月一日以後に連結確定申告書等（期限後申告書を除く。以下この項において同じ。）の提出期限が到来する法人税について適用し、同日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4311-6/art-74/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-74/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-74/par-2
The provisions of Article 68-89-3, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) arrives on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. arrived before that date.
machine translation, not official
### 第七十五条（連結法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Consolidated Corporations
caption: machine translation, not official
suppl-4311-6/art-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75
**第一項** 新租税特別措置法第六十八条の九十第一項、第二項（第二号イ（３）から（５）までに係る部分に限る。）及び第三項の規定は、同条第一項各号に掲げる連結法人の施行日以後に終了する連結事業年度に係る個別課税対象金額等（同項に規定する個別課税対象金額、同条第六項に規定する個別部分課税対象金額及び同条第八項に規定する個別金融子会社等部分課税対象金額をいい、当該連結法人に係る同条第二項第一号に規定する外国関係会社の平成三十年四月一日以後に開始した事業年度に係るものに限る。）を計算する場合について適用し、旧租税特別措置法第六十八条の九十第一項各号に掲げる連結法人の施行日前に終了した連結事業年度に係る同項に規定する個別課税対象金額、同条第六項に規定する個別部分課税対象金額及び同条第八項に規定する個別金融子会社等部分課税対象金額を計算する場合については、なお従前の例による。
suppl-4311-6/art-75/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-1
The provisions of Article 68-90, paragraph (1), paragraph (2) (limited to the part concerning item (ii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the individually taxable amount, etc. (meaning the individually taxable amount prescribed in paragraph (1) of that Article, the individually taxable partial amount prescribed in paragraph (6) of that Article and the individually taxable partial amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to the consolidated corporation) pertaining to consolidated business years ending on or after the Effective Date of a consolidated corporation listed in any of the items of paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the individually taxable amount prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the individually taxable partial amount prescribed in paragraph (6) of that Article and the individually taxable partial amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article pertaining to consolidated business years ending before the Effective Date of a consolidated corporation listed in any of the items of paragraph (1) of that Article.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の九十第二項（第二号ロ及びハに係る部分に限る。）、第六項（第七号の二及び第十一号に係る部分に限る。）及び第七項の規定は、同条第二項第一号に規定する外国関係会社の施行日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する個別金融子会社等部分課税対象金額について適用し、旧租税特別措置法第六十八条の九十第二項第一号に規定する外国関係会社の施行日前に開始した事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する個別金融子会社等部分課税対象金額については、なお従前の例による。
suppl-4311-6/art-75/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-75/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-2
The provisions of Article 68-90, paragraph (2) (limited to the part concerning item (ii), (b) and (c)), paragraph (6) (limited to the part concerning items (vii)-2 and (xi)) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the individually taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the individually taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for business years beginning before the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の九十一第一項及び第二項の規定は、同条第一項に規定する連結法人の施行日以後に終了する連結事業年度の個別課税対象金額等（同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融子会社等部分課税対象金額をいい、当該連結法人に係る同項に規定する外国関係会社の平成三十年四月一日以後に開始した事業年度に係るものに限る。）に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十八条の九十一第一項に規定する連結法人の施行日前に終了した連結事業年度の同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融子会社等部分課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4311-6/art-75/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-75/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-3
The provisions of Article 68-91, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the individually taxable amount, etc. (meaning the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph pertaining to the consolidated corporation) for consolidated business years ending on or after the Effective Date of a consolidated corporation prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-91, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph for consolidated business years ending before the Effective Date of a consolidated corporation prescribed in that paragraph.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の九十二第十四項の規定は、施行日以後に連結確定申告書等（期限後申告書を除く。以下この項において同じ。）の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4311-6/art-75/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-75/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-4
The provisions of Article 68-92, paragraph (14) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. arrived before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の九十三の二第二項（第三号イ（３）から（５）までに係る部分に限る。）及び第三項の規定は、同条第一項に規定する特殊関係株主等である連結法人の施行日以後に終了する連結事業年度に係る個別課税対象金額等（同項に規定する個別課税対象金額、同条第六項に規定する個別部分課税対象金額及び同条第八項に規定する個別金融関係法人部分課税対象金額をいい、当該連結法人に係る同条第一項に規定する外国関係法人の平成三十年四月一日以後に開始した事業年度に係るものに限る。）を計算する場合について適用し、旧租税特別措置法第六十八条の九十三の二第一項に規定する特殊関係株主等である連結法人の施行日前に終了した連結事業年度に係る同項に規定する個別課税対象金額、同条第六項に規定する個別部分課税対象金額及び同条第八項に規定する個別金融関係法人部分課税対象金額を計算する場合については、なお従前の例による。
suppl-4311-6/art-75/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-75/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-5
The provisions of Article 68-93-2, paragraph (2) (limited to the part concerning item (iii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the individually taxable amount, etc. (meaning the individually taxable amount prescribed in paragraph (1) of that Article, the individually taxable partial amount prescribed in paragraph (6) of that Article and the individually taxable partial amount for a financial affiliated corporation prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to the consolidated corporation) pertaining to consolidated business years ending on or after the Effective Date of a consolidated corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the individually taxable amount prescribed in Article 68-93-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the individually taxable partial amount prescribed in paragraph (6) of that Article and the individually taxable partial amount for a financial affiliated corporation prescribed in paragraph (8) of that Article pertaining to consolidated business years ending before the Effective Date of a consolidated corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の九十三の二第二項（第三号ロ及びハに係る部分に限る。）、第六項（第七号の二及び第十一号に係る部分に限る。）及び第七項の規定は、同条第一項に規定する外国関係法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する個別金融関係法人部分課税対象金額について適用し、旧租税特別措置法第六十八条の九十三の二第一項に規定する外国関係法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する個別金融関係法人部分課税対象金額については、なお従前の例による。
suppl-4311-6/art-75/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-75/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-6
The provisions of Article 68-93-2, paragraph (2) (limited to the part concerning item (iii), (b) and (c)), paragraph (6) (limited to the part concerning items (vii)-2 and (xi)) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the individually taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 68-93-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the individually taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for business years beginning before the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の九十三の三第一項及び第二項の規定は、同条第一項に規定する特殊関係株主等である連結法人の施行日以後に終了する連結事業年度の個別課税対象金額等（同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融関係法人部分課税対象金額をいい、当該連結法人に係る同項に規定する外国関係法人の平成三十年四月一日以後に開始した事業年度に係るものに限る。）に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十八条の九十三の三第一項に規定する特殊関係株主等である連結法人の施行日前に終了した連結事業年度の同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融関係法人部分課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4311-6/art-75/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-75/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-7
The provisions of Article 68-93-3, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the individually taxable amount, etc. (meaning the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph pertaining to the consolidated corporation) for consolidated business years ending on or after the Effective Date of a consolidated corporation that is a specially-related shareholder, etc. prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-93-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph for consolidated business years ending before the Effective Date of a consolidated corporation that is a specially-related shareholder, etc. prescribed in that paragraph.
machine translation, not official
### 第七十六条（中小連結法人の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Valuation Gains and Losses, etc. Where There Is Debt Forgiveness, etc. Pertaining to Specified Partnership Property in Connection with the Business Revitalization of a Small or Medium-Sized Consolidated Corporation
caption: machine translation, not official
suppl-4311-6/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-76
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人について施行日前に旧租税特別措置法第六十八条の百二の三第一項に規定する事実が生じた場合における当該連結親法人又はその連結子法人の当該事実が生じた日を含む連結事業年度以後の各連結事業年度分の法人税については、なお従前の例による。
suppl-4311-6/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-76/par-1
With regard to corporation tax of a consolidated parent corporation or its consolidated subsidiary corporation for the consolidated business year that includes the day on which the fact prescribed in Article 68-102-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation occurred and for each subsequent consolidated business year, in the case where that fact occurred before the Effective Date with respect to a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, the provisions then in force continue to govern.
machine translation, not official
### 第七十七条（連結法人の連結国外所得金額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of the Amount of Consolidated Foreign-Source Income of Consolidated Corporations
caption: machine translation, not official
suppl-4311-6/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-77
**第一項** 新租税特別措置法第六十八条の百七の二第四項から第六項まで及び第十三項の規定は、連結法人の令和二年四月一日以後に開始する連結事業年度分の法人税について適用し、連結法人の同日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4311-6/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-77/par-1
The provisions of Article 68-107-2, paragraphs (4) through (6) and (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation that began before that date.
machine translation, not official
### 第七十八条（特定の合併等が行われた場合の連結法人である株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. That Are Consolidated Corporations in the Event of a Specified Merger
caption: machine translation, not official
suppl-4311-6/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-78
**第一項** 新租税特別措置法第六十八条の百九の二の規定は、施行日以後に合併、分割又は株式交換が行われる場合について適用し、施行日前に合併、分割又は株式交換が行われた場合については、なお従前の例による。
suppl-4311-6/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-78/par-1
The provisions of Article 68-109-2 of the New Act on Special Measures Concerning Taxation apply in the case where a merger, company split or share exchange is carried out on or after the Effective Date, and the provisions then in force continue to govern the case where a merger, company split or share exchange was carried out before the Effective Date.
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### 第七十九条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4311-6/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79
**第一項** 新租税特別措置法第六十九条の四第三項及び第六項の規定は、施行日以後に相続又は遺贈により取得する同条第一項に規定する宅地等（次項において「宅地等」という。）に係る相続税について適用し、施行日前に相続又は遺贈により取得した旧租税特別措置法第六十九条の四第一項に規定する宅地等に係る相続税については、なお従前の例による。
suppl-4311-6/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-1
The provisions of Article 69-4, paragraphs (3) and (6) of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to residential land, etc. prescribed in paragraph (1) of that Article (referred to as "residential land, etc." in the following paragraph) acquired through inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax pertaining to residential land, etc. prescribed in Article 69-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired through inheritance or bequest before the Effective Date.
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**第二項** 施行日から令和四年三月三十一日までの間に相続又は遺贈により取得する宅地等に係る新租税特別措置法第六十九条の四第三項第一号の規定の適用については、同号中「相続開始前三年以内」とあるのは、「平成三十一年四月一日以後」とする。
suppl-4311-6/art-79/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-2
With regard to the application of the provisions of Article 69-4, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation to residential land, etc. acquired through inheritance or bequest during the period from the Effective Date to March 31, 2022, the phrase "within three years before the commencement of the succession" in that item is deemed to be replaced with "on or after April 1, 2019".
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**第三項** 新租税特別措置法第七十条の二の二第一項、第四項及び第十項の規定は、施行日以後に取得する同条第一項に規定する信託受益権、金銭又は同項に規定する金銭等に係る贈与税について適用し、施行日前に取得した旧租税特別措置法第七十条の二の二第一項に規定する信託受益権、金銭又は同項に規定する金銭等に係る贈与税については、なお従前の例による。
suppl-4311-6/art-79/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-3
The provisions of Article 70-2-2, paragraphs (1), (4) and (10) of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to the beneficial interest in a trust prescribed in paragraph (1) of that Article, money or monies, etc. prescribed in that paragraph acquired on or after the Effective Date, and the provisions then in force continue to govern gift tax pertaining to the beneficial interest in a trust prescribed in Article 70-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, money or monies, etc. prescribed in that paragraph acquired before the Effective Date.
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**第四項** 施行日から令和元年六月三十日までの間における新租税特別措置法第七十条の二の二の規定の適用については、同条第二項第一号イ中「並びに第十一項及び第十二項」とあるのは「及び第十一項」と、同条第六項中「第十二項第五号」とあるのは「第十二項第三号」と、同条第十一項第三号中「をいう。次項において同じ」とあるのは「をいう」と、同条第十四項及び第十五項中「第十二項第四号」とあるのは「第十二項第二号」とする。
suppl-4311-6/art-79/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-4
With regard to the application of the provisions of Article 70-2-2 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to June 30, 2019, the phrase "and paragraphs (11) and (12)" in paragraph (2), item (i), (a) of that Article is deemed to be replaced with "and paragraph (11)", the phrase "paragraph (12), item (v)" in paragraph (6) of that Article with "paragraph (12), item (iii)", the phrase "Employment Insurance Act; the same applies in the following paragraph" in paragraph (11), item (iii) of that Article with "Employment Insurance Act", and the phrase "paragraph (12), item (iv)" in paragraphs (14) and (15) of that Article with "paragraph (12), item (ii)".
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**第五項** 新租税特別措置法第七十条の二の三第一項及び第四項の規定は、施行日以後に取得する同条第一項に規定する信託受益権、金銭又は同項に規定する金銭等に係る贈与税について適用し、施行日前に取得した旧租税特別措置法第七十条の二の三第一項に規定する信託受益権、金銭又は同項に規定する金銭等に係る贈与税については、なお従前の例による。
suppl-4311-6/art-79/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-5
The provisions of Article 70-2-3, paragraphs (1) and (4) of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to the beneficial interest in a trust prescribed in paragraph (1) of that Article, money or monies, etc. prescribed in that paragraph acquired on or after the Effective Date, and the provisions then in force continue to govern gift tax pertaining to the beneficial interest in a trust prescribed in Article 70-2-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, money or monies, etc. prescribed in that paragraph acquired before the Effective Date.
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**第六項** 新租税特別措置法第七十条の二の五第一項及び第二項、第七十条の二の六第一項及び第二項、第七十条の二の七第一項（同項に規定する特例事業受贈者の年齢の要件に係る部分に限る。）、第七十条の七第二項第三号イ並びに第七十条の七の五第二項第六号イの規定は、令和四年四月一日以後に贈与により取得する財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。
suppl-4311-6/art-79/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-6
The provisions of Article 70-2-5, paragraphs (1) and (2), Article 70-2-6, paragraphs (1) and (2), Article 70-2-7, paragraph (1) (limited to the part concerning the age requirement for a special business donee prescribed in that paragraph), Article 70-7, paragraph (2), item (iii), (a) and Article 70-7-5, paragraph (2), item (vi), (a) of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to property acquired by gift on or after April 1, 2022, and the provisions then in force continue to govern gift tax pertaining to property acquired by gift before that date.
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**第七項** 施行日から令和四年三月三十一日までの間に贈与をする場合における新租税特別措置法第七十条の二の八及び第七十条の六の八第二項第二号イの規定の適用については、これらの規定中「十八歳」とあるのは、「二十歳」とする。
suppl-4311-6/art-79/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-7
With regard to the application of the provisions of Article 70-2-8 and Article 70-6-8, paragraph (2), item (ii), (a) of the New Act on Special Measures Concerning Taxation in the case where a gift is made during the period from the Effective Date to March 31, 2022, the phrase "18 years of age" in those provisions is deemed to be replaced with "20 years of age".
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**第八項** 令和二年四月一日前に次の各号に掲げる届出書の提出があった場合における当該各号に定める贈与税又は相続税（当該贈与税又は相続税に係る利子税及び延滞税を含む。）の徴収を目的とする国の権利の時効については、新租税特別措置法第七十条の四第二十九項、第七十条の六第三十四項、第七十条の六の六第十二項、第七十条の七第十項及び第七十条の七の二第十一項の規定にかかわらず、なお従前の例による。
suppl-4311-6/art-79/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-8
With regard to the prescription of the national government's right to collect the gift tax or inheritance tax specified in each of the following items (including interest tax and delinquent tax relating to that gift tax or inheritance tax) in the case where the written notification listed in that item was submitted before April 1, 2020, notwithstanding the provisions of Article 70-4, paragraph (29), Article 70-6, paragraph (34), Article 70-6-6, paragraph (12), Article 70-7, paragraph (10) and Article 70-7-2, paragraph (11) of the New Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
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**一** 旧租税特別措置法第七十条の四第二十七項の届出書 同条第二十九項に規定する贈与税
suppl-4311-6/art-79/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-8/item-1
the written notification referred to in Article 70-4, paragraph (27) of the Former Act on Special Measures Concerning Taxation: the gift tax prescribed in paragraph (29) of that Article;
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**二** 旧租税特別措置法第七十条の六第三十二項の届出書 同条第三十四項に規定する相続税
suppl-4311-6/art-79/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-8/item-2
the written notification referred to in Article 70-6, paragraph (32) of the Former Act on Special Measures Concerning Taxation: the inheritance tax prescribed in paragraph (34) of that Article;
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**三** 旧租税特別措置法第七十条の六の六第十一項の届出書 同条第二項第七号ロに規定する猶予中相続税額に相当する相続税
suppl-4311-6/art-79/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-8/item-3
the written notification referred to in Article 70-6-6, paragraph (11) of the Former Act on Special Measures Concerning Taxation: the inheritance tax equivalent to the amount of inheritance tax under a grace period prescribed in paragraph (2), item (vii), (b) of that Article;
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**四** 旧租税特別措置法第七十条の七第九項の届出書 同条第二項第七号ロに規定する猶予中贈与税額に相当する贈与税
suppl-4311-6/art-79/par-8/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-8/item-4
the written notification referred to in Article 70-7, paragraph (9) of the Former Act on Special Measures Concerning Taxation: the gift tax equivalent to the amount of gift tax under a grace period prescribed in paragraph (2), item (vii), (b) of that Article;
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**五** 旧租税特別措置法第七十条の七の二第十項の届出書 同条第二項第七号ロに規定する猶予中相続税額に相当する相続税
suppl-4311-6/art-79/par-8/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-8/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-8/item-5
the written notification referred to in Article 70-7-2, paragraph (10) of the Former Act on Special Measures Concerning Taxation: the inheritance tax equivalent to the amount of inheritance tax under a grace period prescribed in paragraph (2), item (vii), (b) of that Article.
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**第九項** 附則第一条第十七号に掲げる規定の施行の際現に旧租税特別措置法第七十条の四の二第一項第二号に掲げる貸付けが行われている場合における同条の規定の適用については、なお従前の例による。
suppl-4311-6/art-79/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-9
With regard to the application of the provisions of Article 70-4-2 of the Former Act on Special Measures Concerning Taxation in the case where, at the time the provisions listed in Article 1, item (xvii) of the Supplementary Provisions come into effect, a lending listed in Article 70-4-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation is actually being made, the provisions then in force continue to govern.
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**第十項** 附則第一条第十七号に掲げる規定の施行の際現に旧租税特別措置法第七十条の六の二第一項第二号に掲げる貸付けが行われている場合における同条の規定の適用については、なお従前の例による。
suppl-4311-6/art-79/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-10
With regard to the application of the provisions of Article 70-6-2 of the Former Act on Special Measures Concerning Taxation in the case where, at the time the provisions listed in Article 1, item (xvii) of the Supplementary Provisions come into effect, a lending listed in Article 70-6-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation is actually being made, the provisions then in force continue to govern.
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**第十一項** 新租税特別措置法第七十条の六の八の規定は、平成三十一年一月一日以後に贈与により取得をする同条第二項第一号に規定する特定事業用資産に係る贈与税について適用する。
suppl-4311-6/art-79/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-11
The provisions of Article 70-6-8 of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to specified business assets prescribed in paragraph (2), item (i) of that Article acquired by gift on or after January 1, 2019.
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**第十二項** 施行日から令和二年三月三十一日までの間における新租税特別措置法第七十条の六の八第十項の規定の適用については、同項中「から当該届出書の届出期限までの間は完成せず、当該」とあるのは「に中断し、当該届出書の」と、「その進行を始める」とあるのは「進行する」とする。
suppl-4311-6/art-79/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-12
With regard to the application of the provisions of Article 70-6-8, paragraph (10) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2020, the phrase "is not completed during the period from the time of submission of the written notification referred to in the preceding paragraph until the notification deadline of that written notification, and … from the day following that notification deadline" in that paragraph is deemed to be replaced with "is interrupted at the time of submission of the written notification referred to in the preceding paragraph, and … from the day following the notification deadline of that written notification", and the phrase "is to begin to run anew" with "is to run anew".
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**第十三項** 新租税特別措置法第七十条の六の十の規定は、平成三十一年一月一日以後に相続又は遺贈により取得をする同条第二項第一号に規定する特定事業用資産に係る相続税について適用する。
suppl-4311-6/art-79/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-13
The provisions of Article 70-6-10 of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to specified business assets prescribed in paragraph (2), item (i) of that Article acquired through inheritance or bequest on or after January 1, 2019.
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**第十四項** 施行日から令和二年三月三十一日までの間における新租税特別措置法第七十条の六の十第十一項の規定の適用については、同項中「から当該届出書の届出期限までの間は完成せず、当該」とあるのは「に中断し、当該届出書の」と、「その進行を始める」とあるのは「進行する」とする。
suppl-4311-6/art-79/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-79/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-14
With regard to the application of the provisions of Article 70-6-10, paragraph (11) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2020, the phrase "is not completed during the period from the time of submission of the written notification referred to in the preceding paragraph until the notification deadline of that written notification, and … from the day following that notification deadline" in that paragraph is deemed to be replaced with "is interrupted at the time of submission of the written notification referred to in the preceding paragraph, and … from the day following the notification deadline of that written notification", and the phrase "is to begin to run anew" with "is to run anew".
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### 第八十条（酒税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax Rates
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suppl-4311-6/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-80
**第一項** 令和元年十月一日前に課した、又は課すべきであった酒税については、なお従前の例による。
suppl-4311-6/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-80/par-1
The provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before October 1, 2019.
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### 第八十一条（たばこ税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Tobacco Tax Rates
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suppl-4311-6/art-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-81
**第一項** 令和元年十月一日前に課した、又は課すべきであったたばこ税については、なお従前の例による。
suppl-4311-6/art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-81/par-1
The provisions then in force continue to govern tobacco tax that was imposed, or should have been imposed, before October 1, 2019.
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### 第八十三条（自動車重量税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax
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suppl-4311-6/art-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-83
**第一項** 令和元年五月一日前に旧租税特別措置法第九十条の十二第一項の規定の適用を受けた検査自動車（租税特別措置法第九十条の十第一項に規定する検査自動車をいう。）に係る旧租税特別措置法第九十条の十二第五項の規定の適用については、なお従前の例による。
suppl-4311-6/art-83/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-83/par-1
With regard to the application of the provisions of Article 90-12, paragraph (5) of the Former Act on Special Measures Concerning Taxation to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation) to which the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied before May 1, 2019, the provisions then in force continue to govern.
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### 第八十四条（特別還付金の支給に関する経過措置） — Transitional Measures Concerning Payment of Special Refunds
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suppl-4311-6/art-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-84
**第一項** 個人が施行日前に提出した旧租税特別措置法第九十七条の二第三項に規定する特別還付金請求書に係る同条第一項に規定する特別還付金についての同条の規定の適用については、なお従前の例による。
suppl-4311-6/art-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-84/par-1
With regard to the application of the provisions of Article 97-2 of the Former Act on Special Measures Concerning Taxation to a special refund prescribed in paragraph (1) of that Article pertaining to a written claim for a special refund prescribed in paragraph (3) of that Article that an individual submitted before the Effective Date, the provisions then in force continue to govern.
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### 第百十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4311-6/art-115 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-115
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4311-6/art-115/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-115/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百十六条（政令への委任） — Delegation to Cabinet Order
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suppl-4311-6/art-116 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-116 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-116
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4311-6/art-116/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-116/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-116/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和元年五月二四日法律第一二号
suppl-5011-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-12 · https://japanlaw.org/l/332AC0000000026/suppl-5011-12
### 第一条（施行期日） — Effective Date
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suppl-5011-12/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-12/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5011-12/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5011-12/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-12/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5011-12/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation; provided, however, that provisions set forth in the following items come into effect on the date prescribed in each item:
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**一** 略
suppl-5011-12/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-12/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5011-12/art-1/par-1/item-1
Omitted
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**二** 第一条中農地中間管理事業の推進に関する法律第二条第二項に一号を加える改正規定及び同条第三項の改正規定（同項第二号に係る部分を除く。）、第二条中農業経営基盤強化促進法の目次の改正規定、同法第四条から第七条までの改正規定、同法第二章第三節を削る改正規定、同法第十二条第一項及び第十三条第二項の改正規定、同条の次に一条を加える改正規定、同法第十四条の六第一項第二号、第十五条第二項及び第十六条の改正規定、同法第十八条の改正規定（同条第二項中第七号を削り、第八号を第七号とする部分を除く。）並びに同法第二十三条第十項及び第三十三条の改正規定、第三条中農地法第二条第三項第二号の改正規定、同法第三条の改正規定（同条第一項第七号の二に係る部分及び同条中第六項を削り、第七項を第六項とする部分を除く。）、同法第四条第一項第三号及び第五条第一項第二号の改正規定、同法第十七条ただし書の改正規定（「第四条第四項第一号」を「第四条第三項第一号」に改める部分に限る。）、同法第三十五条（見出しを含む。）の改正規定並びに同法第三十六条第一項第二号、第四十六条第一項及び第六十三条第一項第十四号の改正規定、第四条中農業振興地域の整備に関する法律第十五条の二第一項第五号の改正規定並びに附則第三条から第五条までの規定、附則第十一条中地方自治法（昭和二十二年法律第六十七号）別表第一農地法（昭和二十七年法律第二百二十九号）の項第十四号の改正規定並びに附則第十二条、第十三条及び第十五条から第十八条までの規定 公布の日から起算して一年三月を超えない範囲内において政令で定める日
suppl-5011-12/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-12/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5011-12/art-1/par-1/item-2
the provisions in Article 1 adding one item to Article 2, paragraph (2) of the Act on the Promotion of Farmland Intermediary Management Services and the provisions amending paragraph (3) of that Article (excluding the part concerning item (ii) of that paragraph), the provisions in Article 2 amending the table of contents of the Act on Promotion of Improvement of Agricultural Management Foundation, the provisions amending Articles 4 through 7 of that Act, the provisions deleting Chapter II, Section 3 of that Act, the provisions amending Article 12, paragraph (1) and Article 13, paragraph (2) of that Act, the provisions adding one Article after that Article, the provisions amending Article 14-6, paragraph (1), item (ii), Article 15, paragraph (2) and Article 16 of that Act, the provisions amending Article 18 of that Act (excluding the part deleting item (vii) of paragraph (2) of that Article and renumbering item (viii) as item (vii)), and the provisions amending Article 23, paragraph (10) and Article 33 of that Act, the provisions in Article 3 amending Article 2, paragraph (3), item (ii) of the Cropland Act, the provisions amending Article 3 of that Act (excluding the part concerning paragraph (1), item (vii)-2 of that Article and the part deleting paragraph (6) of that Article and renumbering paragraph (7) as paragraph (6)), the provisions amending Article 4, paragraph (1), item (iii) and Article 5, paragraph (1), item (ii) of that Act, the provisions amending the proviso to Article 17 of that Act (limited to the part replacing "Article 4, paragraph (4), item (i)" with "Article 4, paragraph (3), item (i)"), the provisions amending Article 35 of that Act (including its heading), and the provisions amending Article 36, paragraph (1), item (ii), Article 46, paragraph (1) and Article 63, paragraph (1), item (xiv) of that Act, the provisions in Article 4 amending Article 15-2, paragraph (1), item (v) of the Act on Establishment of Agricultural Promotion Regions, and the provisions of Articles 3 through 5 of the Supplementary Provisions, the provisions in Article 11 of the Supplementary Provisions amending item (xiv) of the row for the Cropland Act (Act No. 229 of 1952) in Appended Table 1 of the Local Autonomy Act (Act No. 67 of 1947), and the provisions of Articles 12, 13 and 15 through 18 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding one year and three months from the date of promulgation.
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## 附 則 令和元年五月二四日法律第一四号
suppl-5011-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-14 · https://japanlaw.org/l/332AC0000000026/suppl-5011-14
### 第一条（施行期日） — Effective Date
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suppl-5011-14/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-14/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5011-14/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5011-14/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-14/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5011-14/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一から五まで** 略
suppl-5011-14/art-1/par-1/item-1-to-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-14/art-1/par-1/item-1-to-5 · https://japanlaw.org/l/332AC0000000026/suppl-5011-14/art-1/par-1/item-1-to-5
Omitted
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**六** 第四条並びに附則第五条から第八条まで、第十三条（地方税法（昭和二十五年法律第二百二十六号）第百六十条第一項第三号の改正規定及び同法第四百五十四条第一項第二号の改正規定に限る。）、第十五条、第十六条（租税特別措置法（昭和三十二年法律第二十六号）第九十条の十五第一項及び第二項の改正規定に限る。）、第十八条及び第二十二条（総合特別区域法（平成二十三年法律第八十一号）第二十二条の二第三項の改正規定並びに同条第十二項の表第百条第一項の項及び同表第百条第二項の項の改正規定に限る。）の規定 公布の日から起算して四年を超えない範囲内において政令で定める日
suppl-5011-14/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-14/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5011-14/art-1/par-1/item-6
The provisions of Article 4, and of Article 5 through Article 8, Article 13 of the Supplementary Provisions (limited to the provisions revising Article 160, paragraph (1), item (iii) of the Local Tax Act (Act No. 226 of 1950) and the provisions revising Article 454, paragraph (1), item (ii) of that Act), Article 15, Article 16 (limited to the provisions revising Article 90-15, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)), Article 18, and Article 22 (limited to the provisions revising Article 22-2, paragraph (3) of the Act on Comprehensive Special Zones (Act No. 81 of 2011) and the provisions revising the row for Article 100, paragraph (1) and the row for Article 100, paragraph (2) of the table in paragraph (12) of that Article): the date specified by Cabinet Order within a period not exceeding four years from the date of promulgation.
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## 附 則 令和元年五月三一日法律第一六号
suppl-5011-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-16 · https://japanlaw.org/l/332AC0000000026/suppl-5011-16
### 第一条（施行期日） — Effective Date
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suppl-5011-16/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-16/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5011-16/art-1
**第一項** この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5011-16/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-16/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5011-16/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 9 months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一から三まで** 略
suppl-5011-16/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-16/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/332AC0000000026/suppl-5011-16/art-1/par-1/item-1-to-3
Omitted
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**四** 附則第三十九条（租税特別措置法（昭和三十二年法律第二十六号）第二十五条の二第四項第二号の改正規定に限る。）の規定 平成三十二年一月一日又はこの法律の施行の日（以下「施行日」という。）のいずれか遅い日
suppl-5011-16/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-16/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5011-16/art-1/par-1/item-4
the provisions of Article 39 of the Supplementary Provisions (limited to the provisions amending Article 25-2, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)): January 1, 2020 or the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), whichever is later.
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## 附 則 令和二年三月三一日法律第八号
suppl-5021-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8
### 第一条（施行期日） — Effective Date
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suppl-5021-8/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1
**第一項** この法律は、令和二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5021-8/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1
This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 次に掲げる規定 令和二年十月一日
suppl-5021-8/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-1
the following provisions: October 1, 2020;
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**イ及びロ** 略
suppl-5021-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-1/sub-1
Omitted
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**ハ** 第十五条中租税特別措置法第八十八条の二第一項の改正規定（「一万二千五百円」を「一万三千五百円」に改める部分に限る。）並びに附則第百十条及び第百四十条の規定
suppl-5021-8/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-1/sub-2
the provisions in Article 15 amending Article 88-2, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "12,500 yen" with "13,500 yen"), and the provisions of Articles 110 and 140 of the Supplementary Provisions.
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**二** 次に掲げる規定 令和三年一月一日
suppl-5021-8/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-2
the following provisions: January 1, 2021;
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**イ及びロ** 略
suppl-5021-8/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-2/sub-1
Omitted
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**ハ** 第十五条中租税特別措置法第四十一条の四の二の次に一条を加える改正規定、同法第四十一条の十九第一項の改正規定（「千万円」を「八百万円」に改める部分に限る。）、同法第九十三条の改正規定（同条第一項第四号を同項第五号とし、同項第三号の次に一号を加える部分を除く。）、同法第九十四条の改正規定、同法第九十五条の改正規定及び同法第九十六条の改正規定並びに附則第七十四条第一項及び第三項、第百十一条、第百四十四条並びに第百四十九条の規定
suppl-5021-8/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-2/sub-2
the provisions in Article 15 adding one Article after Article 41-4-2 of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-19, paragraph (1) of that Act (limited to the part amending "10,000,000 yen" to "8,000,000 yen"), the provisions amending Article 93 of that Act (excluding the part renumbering item (iv) of paragraph (1) of that Article as item (v) of that paragraph and adding one item after item (iii) of that paragraph), the provisions amending Article 94 of that Act, the provisions amending Article 95 of that Act, and the provisions amending Article 96 of that Act, and the provisions of Article 74, paragraphs (1) and (3), Article 111, Article 144, and Article 149 of the Supplementary Provisions.
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**三** 次に掲げる規定 令和三年四月一日
suppl-5021-8/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-3
the following provisions: April 1, 2021.
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**イ** 略
suppl-5021-8/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-3/sub-1
Omitted
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**ロ** 第十五条中租税特別措置法第九条の八の改正規定、同法第三十七条の十四の改正規定（同条第五項第一号中「代えて行う」の下に「電磁的方法（」を、「利用する方法」の下に「をいう。以下この条において同じ。）」を加える部分、同号イに係る部分、同号ロに係る部分、同条第十八項中「者は」の下に「、当該金融商品取引業者等の営業所の長に」を加える部分、同項中「を、当該金融商品取引業者等の営業所の長に提出しなければ」を「の提出（当該金融商品取引業者等変更届出書の提出に代えて行う電磁的方法による当該金融商品取引業者等変更届出書に記載すべき事項の提供で、その者の住所等確認書類（第三十七条の十一の四第一項に規定する住所等確認書類をいう。第十六項において同じ。）の提示又はその者の特定署名用電子証明書等（同条第一項に規定する特定署名用電子証明書等をいう。第十六項において同じ。）の送信と併せて行われるものを含む。以下第十五項までにおいて同じ。）をしなければ」に、「を提出する」を「の提出をする」に改める部分、同条第二十項中「を提出した」を「の提出をした」に改める部分、同条第二十一項に係る部分、同条第二十三項中「を提出した」を「の提出をした」に改める部分、同条第二十七項中「電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法」を「電磁的方法」に改める部分、同条第二十九項中「電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法」を「電磁的方法」に改める部分、同条第三十一項中「非課税口座廃止届出書を」を削り、「提出した」を「非課税口座廃止届出書の提出をした」に改める部分及び同条第三十三項中「平成三十五年」を「令和五年」に、「二十歳」を「十八歳」に改める部分を除く。）、同法第三十七条の十四の二第十八項の改正規定、同法第四十二条の二の二の改正規定及び同法第四十二条の三第四項の改正規定並びに附則第六十八条第一項から第三項まで、第百六十八条及び第百六十九条の規定
suppl-5021-8/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-3/sub-2
the provisions of Article 15 amending Article 9-8 of the Act on Special Measures Concerning Taxation, the provisions amending Article 37-14 of that Act (excluding the part adding "electromagnetic means (" after "made in lieu of" and adding "; hereinafter the same applies in this Article)" after "method using" in paragraph (5), item (i) of that Article, the part concerning (a) of that item, the part concerning (b) of that item, the part adding ", to the head of the business office of said financial instruments business operator, etc.," after "the person" in paragraph (18) of that Article, the part in that paragraph replacing "submit to the head of the business office of said financial instruments business operator, etc." with "make the submission of (including the provision, by electromagnetic means in lieu of the submission of said notification of change of financial instruments business operator, etc., of the matters to be stated in said notification of change of financial instruments business operator, etc., which is made together with the presentation of the person's documents confirming address, etc. (meaning the documents confirming address, etc. prescribed in Article 37-11-4, paragraph (1); the same applies in paragraph (16)) or the transmission of the person's specified electronic certificate for signature, etc. (meaning the specified electronic certificate for signature, etc. prescribed in paragraph (1) of that Article; the same applies in paragraph (16)); hereinafter the same applies through paragraph (15))" and replacing "submits" with "makes the submission of", the part replacing "submitted" with "made the submission of" in paragraph (20) of that Article, the part concerning paragraph (21) of that Article, the part replacing "submitted" with "made the submission of" in paragraph (23) of that Article, the part replacing "method using an electronic data processing system or any other method using information and communications technology" with "electromagnetic means" in paragraph (27) of that Article, the part replacing "method using an electronic data processing system or any other method using information and communications technology" with "electromagnetic means" in paragraph (29) of that Article, the part deleting "the notification of abolition of a tax-exempt account" and replacing "submitted" with "made the submission of the notification of abolition of a tax-exempt account" in paragraph (31) of that Article, and the part replacing "平成三十五年" (the 35th year of Heisei) with "令和五年" (the 5th year of Reiwa) and "20 years of age" with "18 years of age" in paragraph (33) of that Article), the provisions amending Article 37-14-2, paragraph (18) of that Act, the provisions amending Article 42-2-2 of that Act, and the provisions amending Article 42-3, paragraph (4) of that Act, and the provisions of Article 68, paragraphs (1) through (3), Article 168, and Article 169 of the Supplementary Provisions.
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**四** 次に掲げる規定 令和四年一月一日
suppl-5021-8/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-4
the following provisions: January 1, 2022;
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**イ及びロ** 略
suppl-5021-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-4/sub-1
Omitted
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**ハ** 第十五条中租税特別措置法第二十五条の二第三項の改正規定及び同法第四十一条の二十一第十四項第二十四号の改正規定
suppl-5021-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-4/sub-2
the provisions in Article 15 amending Article 25-2, paragraph (3) of the Act on Special Measures Concerning Taxation and the provisions amending Article 41-21, paragraph (14), item (xxiv) of that Act.
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**五** 次に掲げる規定 令和四年四月一日
suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5
the following provisions: April 1, 2022;
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**イ** 略
suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-1
Omitted
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**ロ** 第三条の規定（同条中法人税法第五十二条第一項の改正規定（同項第一号に係る部分を除く。）及び同法第五十四条第一項の改正規定を除く。）並びに附則第十四条から第十八条まで、第二十条から第三十七条まで、第百三十九条（地価税法（平成三年法律第六十九号）第三十二条第五項の改正規定に限る。）、第百四十三条、第百五十条（地方自治法（昭和二十二年法律第六十七号）第二百六十条の二第十六項の改正規定に限る。）、第百五十一条から第百五十六条まで、第百五十九条から第百六十二条まで、第百六十三条（銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第五十八条第一項の改正規定に限る。）、第百六十四条、第百六十五条及び第百六十七条の規定
suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-2
the provisions of Article 3 (excluding the provisions in that Article amending Article 52, paragraph (1) of the Corporation Tax Act (excluding the part concerning item (i) of that paragraph) and amending Article 54, paragraph (1) of that Act), and the provisions of Articles 14 through 18, Articles 20 through 37, Article 139 (limited to the provisions amending Article 32, paragraph (5) of the Land-holding Tax Act (Act No. 69 of 1991)), Article 143, Article 150 (limited to the provisions amending Article 260-2, paragraph (16) of the Local Autonomy Act (Act No. 67 of 1947)), Articles 151 through 156, Articles 159 through 162, Article 163 (limited to the provisions amending Article 58, paragraph (1) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001)), Article 164, Article 165 and Article 167 of the Supplementary Provisions;
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**ハからトまで** 略
suppl-5021-8/art-1/par-1/item-5/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-3
Omitted
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**チ** 第十五条中租税特別措置法第三十七条の十四第三十三項の改正規定（「二十歳」を「十八歳」に改める部分に限る。）並びに附則第六十八条第七項及び第八項並びに第八十七条第二項の規定
suppl-5021-8/art-1/par-1/item-5/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-4
the provisions in Article 15 amending Article 37-14, paragraph (33) of the Act on Special Measures Concerning Taxation (limited to the part replacing "20 years of age" with "18 years of age"), and the provisions of Article 68, paragraphs (7) and (8) and Article 87, paragraph (2) of the Supplementary Provisions;
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**リ** 第十六条の規定並びに附則第百十二条から第百三十条まで、第百四十一条、第百四十七条、第百四十八条の二（所得税法等の一部を改正する法律（令和三年法律第十一号）附則第九十五条第一項の改正規定及び同法附則第百二条の改正規定を除く。）、第百五十条（地方自治法第二百六十条の二第十六項の改正規定を除く。）、第百五十八条及び第百六十六条の規定
suppl-5021-8/art-1/par-1/item-5/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-5
the provisions of Article 16, and the provisions of Articles 112 through 130, Article 141, Article 147, Article 148-2 (excluding the provisions amending Article 95, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021) and the provisions amending Article 102 of the Supplementary Provisions of that Act), Article 150 (excluding the provisions amending Article 260-2, paragraph (16) of the Local Autonomy Act), Article 158 and Article 166 of the Supplementary Provisions;
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**ヌからワまで** 略
suppl-5021-8/art-1/par-1/item-5/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-6
Omitted
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**カ** 第二十四条の規定
suppl-5021-8/art-1/par-1/item-5/sub-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-7
the provisions of Article 24;
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**ヨ** 第二十五条の規定
suppl-5021-8/art-1/par-1/item-5/sub-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-8
the provisions of Article 25;
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**タ** 第二十六条中所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第四十一条第一項の表の改正規定
suppl-5021-8/art-1/par-1/item-5/sub-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-9
the provisions in Article 26 amending the table in Article 41, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009);
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**レ** 第二十七条の規定
suppl-5021-8/art-1/par-1/item-5/sub-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-10
the provisions of Article 27;
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**ソ** 第二十八条中所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第九十三条第二項の改正規定
suppl-5021-8/art-1/par-1/item-5/sub-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-11 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-11
the provisions in Article 28 amending Article 93, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016);
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**ツ** 第二十九条中所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十八条の改正規定及び同法附則第六十九条の改正規定（同条第十一項中「平成三十一年十二月三十一日」を「令和元年十二月三十一日」に改める部分を除く。）並びに附則第百三十七条の規定
suppl-5021-8/art-1/par-1/item-5/sub-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-12 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-12
the provisions in Article 29 amending Article 68 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) and the provisions amending Article 69 of the Supplementary Provisions of that Act (excluding the part replacing "平成三十一年十二月三十一日" (December 31 of the 31st year of Heisei) with "令和元年十二月三十一日" (December 31 of the first year of Reiwa) in paragraph (11) of that Article), and the provisions of Article 137 of the Supplementary Provisions;
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**ネ** 第三十条中所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十八条の改正規定（同条第一項中「平成三十五年三月三十一日」を「令和五年三月三十一日」に改める部分及び同条第二項第二号に係る部分を除く。）、同法附則第四十四条の改正規定（同条第一項に係る部分（「第六項」を「第七項」に改める部分を除く。）及び同条第三項に係る部分を除く。）及び同法附則第八十九条第五項の改正規定並びに附則第百三十八条第一項から第四項までの規定
suppl-5021-8/art-1/par-1/item-5/sub-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-13 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-13
the provisions in Article 30 amending Article 28 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) (excluding the part replacing "平成三十五年三月三十一日" (March 31 of the 35th year of Heisei) with "令和五年三月三十一日" (March 31 of the 5th year of Reiwa) in paragraph (1) of that Article and the part concerning paragraph (2), item (ii) of that Article), the provisions amending Article 44 of the Supplementary Provisions of that Act (excluding the part concerning paragraph (1) of that Article (excluding the part replacing "paragraph (6)" with "paragraph (7)") and the part concerning paragraph (3) of that Article) and the provisions amending Article 89, paragraph (5) of the Supplementary Provisions of that Act, and the provisions of Article 138, paragraphs (1) through (4) of the Supplementary Provisions;
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**ナ** 第三十一条中所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第五十二条第五項の改正規定及び同法附則第五十三条の改正規定
suppl-5021-8/art-1/par-1/item-5/sub-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-14 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-14
the provisions in Article 31 amending Article 52, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019) and the provisions amending Article 53 of the Supplementary Provisions of that Act.
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**六及び七** 略
suppl-5021-8/art-1/par-1/item-6-to-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-6-to-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-6-to-7
Omitted
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**八** 第十五条中租税特別措置法の目次の改正規定（「第三十五条の二」の下に「・第三十五条の三」を加える部分に限る。）、同法第三十一条の二第四項の改正規定、同法第三十一条の三第一項の改正規定、同法第三十三条第一項の改正規定（「及び第三十五条の二第一項」を「、第三十五条の二第一項及び第三十五条の三第一項」に改める部分に限る。）、同法第三十五条の二に見出しを付する改正規定、同法第二章第四節第六款の二に一条を加える改正規定、同法第三十六条の見出しを削る改正規定、同条の改正規定、同法第三十七条の五第一項の改正規定、同法第三十七条の六第一項の改正規定及び同法第三十七条の九第一項の改正規定並びに附則第百五十七条の規定 令和二年七月一日又は土地基本法等の一部を改正する法律（令和二年法律第十二号）附則第一項第一号に掲げる規定の施行の日のいずれか遅い日
suppl-5021-8/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-8
the provisions in Article 15 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part adding "and Article 35-3" after "Article 35-2"), the provisions amending Article 31-2, paragraph (4) of that Act, the provisions amending Article 31-3, paragraph (1) of that Act, the provisions amending Article 33, paragraph (1) of that Act (limited to the part replacing "and Article 35-2, paragraph (1)" with ", Article 35-2, paragraph (1) and Article 35-3, paragraph (1)"), the provisions adding a heading to Article 35-2 of that Act, the provisions adding one Article to Chapter II, Section 4, Subsection 6-2 of that Act, the provisions deleting the heading of Article 36 of that Act, the provisions amending that Article, the provisions amending Article 37-5, paragraph (1) of that Act, the provisions amending Article 37-6, paragraph (1) of that Act and the provisions amending Article 37-9, paragraph (1) of that Act, and the provisions of Article 157 of the Supplementary Provisions: July 1, 2020 or the date on which the provisions listed in paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the Basic Land Act, etc. (Act No. 12 of 2020) come into effect, whichever is later;
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**九** 第十五条中租税特別措置法第十条の五の四の次に一条を加える改正規定、同法第四十二条の十二の五の次に一条を加える改正規定、同法第六十八条の十五の六の次に一条を加える改正規定、同法第六十八条の四十第一項の改正規定（「第六十八条の十五の五第一項」の下に「、第六十八条の十五の六の二第一項」を加える部分に限る。）及び同法第六十八条の四十二第一項第二号の改正規定（「第六十八条の十五の五」の下に「、第六十八条の十五の六の二」を加える部分に限る。） 特定高度情報通信技術活用システムの開発供給及び導入の促進に関する法律（令和二年法律第三十七号）の施行の日
suppl-5021-8/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-9
the provisions in Article 15 adding one Article after Article 10-5-4 of the Act on Special Measures Concerning Taxation, the provisions adding one Article after Article 42-12-5 of that Act, the provisions adding one Article after Article 68-15-6 of that Act, the provisions amending Article 68-40, paragraph (1) of that Act (limited to the part adding ", Article 68-15-6-2, paragraph (1)" after "Article 68-15-5, paragraph (1)") and the provisions amending Article 68-42, paragraph (1), item (ii) of that Act (limited to the part adding ", Article 68-15-6-2" after "Article 68-15-5"): the date on which the Act on Promotion of Development, Supply and Introduction of Systems Utilizing Specified Advanced Information and Communications Technology (Act No. 37 of 2020) comes into effect;
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**十** 第十五条中租税特別措置法第四十一条の十四第一項第二号の改正規定、同法第四十一条の十五の二の改正規定及び同法第四十二条第四項第三号の改正規定並びに附則第七十二条、第七十三条及び第七十七条の規定 情報通信技術の進展に伴う金融取引の多様化に対応するための資金決済に関する法律等の一部を改正する法律（令和元年法律第二十八号）の施行の日
suppl-5021-8/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-10
the provisions in Article 15 amending Article 41-14, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-15-2 of that Act and the provisions amending Article 42, paragraph (4), item (iii) of that Act, and the provisions of Articles 72, 73 and 77 of the Supplementary Provisions: the date on which the Act Partially Amending the Payment Services Act, etc. to Respond to the Diversification of Financial Transactions Accompanying Advances in Information and Communications Technology (Act No. 28 of 2019) comes into effect;
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**十一** 第十五条中租税特別措置法第七十条の四第二項第四号の改正規定、同条第五項第二号の改正規定、同法第七十条の四の二第九項に一号を加える改正規定、同法第七十条の六第八項第二号の改正規定、同条第三十九項第四号の改正規定、同法第七十条の六の二第二項に一号を加える改正規定及び同法第八十三条の二の改正規定（「平成三十二年三月三十一日」を「令和四年三月三十一日」に改める部分を除く。）並びに附則第百八条の規定 都市再生特別措置法等の一部を改正する法律（令和二年法律第四十三号）の施行の日
suppl-5021-8/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-11
the provisions in Article 15 amending Article 70-4, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation, the provisions amending paragraph (5), item (ii) of that Article, the provisions adding one item to Article 70-4-2, paragraph (9) of that Act, the provisions amending Article 70-6, paragraph (8), item (ii) of that Act, the provisions amending paragraph (39), item (iv) of that Article, the provisions adding one item to Article 70-6-2, paragraph (2) of that Act and the provisions amending Article 83-2 of that Act (excluding the part replacing "March 31, 2020" with "March 31, 2022"), and the provisions of Article 108 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 43 of 2020) comes into effect;
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**十二** 第十五条中租税特別措置法第八十四条の二の二の改正規定（「第五条第二項」を「第六条第二項」に改める部分に限る。） 道路法等の一部を改正する法律（令和二年法律第三十一号）の施行の日
suppl-5021-8/art-1/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-12
the provisions in Article 15 amending Article 84-2-2 of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 5, paragraph (2)" with "Article 6, paragraph (2)"): the date on which the Act Partially Amending the Road Act, etc. (Act No. 31 of 2020) comes into effect.
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### 第十四条（連結納税制度の改正に伴う経過措置の原則） — Principles for Transitional Measures Accompanying the Revision of the Consolidated Tax Payment System
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suppl-5021-8/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-14
**第一項** 別段の定めがあるものを除き、第三条の規定（附則第一条第五号ロに掲げる改正規定に限る。以下この項において同じ。）による改正後の法人税法（以下「新法人税法」という。）、第四条の規定（同号ハに掲げる改正規定に限る。次項において同じ。）による改正後の地方法人税法（以下「新地方法人税法」という。）、第十三条の規定（同号ヘに掲げる改正規定に限る。次項において同じ。）による改正後の国税通則法、第十四条の規定（同号トに掲げる改正規定に限る。次項において同じ。）による改正後の国税徴収法、第十六条の規定による改正後の租税特別措置法（以下「四年新措置法」という。）、第二十一条の規定による改正後の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律、第二十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「四年新震災特例法」という。）及び第三十条の規定（同号ネに掲げる改正規定に限る。次項において同じ。）による改正後の所得税法等の一部を改正する法律の規定は、法人（人格のない社団等を含む。次項及び附則第二十二条において同じ。）の令和四年四月一日以後に開始する事業年度（第三条の規定による改正前の法人税法（以下「旧法人税法」という。）第二条第十二号の七に規定する連結子法人（以下附則第三十二条までにおいて「連結子法人」という。）の連結親法人事業年度（旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下附則第三十二条までにおいて同じ。）が同日前に開始した事業年度（以下この条において「旧事業年度」という。）を除く。）の所得に対する法人税及び同日以後に開始する課税事業年度（旧事業年度を除く。）の基準法人税額に対する地方法人税について適用する。
suppl-5021-8/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-14/par-1
Except as otherwise provided, the provisions of the Corporation Tax Act as amended by the provisions of Article 3 (limited to the amending provisions listed in Article 1, item (v), (b) of the Supplementary Provisions; hereinafter the same applies in this paragraph) (hereinafter referred to as "the New Corporation Tax Act"), the Local Corporation Tax Act as amended by the provisions of Article 4 (limited to the amending provisions listed in (c) of that item; the same applies in the following paragraph) (hereinafter referred to as "the New Local Corporation Tax Law"), the Act on General Rules for National Taxes as amended by the provisions of Article 13 (limited to the amending provisions listed in (f) of that item; the same applies in the following paragraph), the National Tax Collection Act as amended by the provisions of Article 14 (limited to the amending provisions listed in (g) of that item; the same applies in the following paragraph), the Act on Special Measures Concerning Taxation as amended by the provisions of Article 16 (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended for 2022"), the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended by the provisions of Article 21, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by the provisions of Article 23 (hereinafter referred to as the "Earthquake Tax Special Provisions Law as Amended for 2022") and the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 30 (limited to the amending provisions listed in (t) of that item; the same applies in the following paragraph) apply to corporation tax on the income for business years of a corporation (including an association or foundation without juridical personality; the same applies in the following paragraph and Article 22 of the Supplementary Provisions) beginning on or after April 1, 2022 (excluding a business year of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act prior to the amendment by the provisions of Article 3 (hereinafter referred to as "the Former Corporation Tax Act") (hereinafter referred to as a "consolidated subsidiary corporation" up to Article 32 of the Supplementary Provisions) for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; hereinafter the same applies up to Article 32 of the Supplementary Provisions) began before that date (hereinafter referred to as a "former business year" in this Article)), and to local corporation tax on the base corporation tax amount for taxable business years beginning on or after that date (excluding former business years).
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**第二項** 別段の定めがあるものを除き、法人の令和四年四月一日前に開始した事業年度（旧事業年度を含む。）の所得に対する法人税及び連結法人（旧法人税法第二条第十二号の七の二に規定する連結法人をいう。以下附則第三十五条までにおいて同じ。）の連結親法人事業年度が同日前に開始した連結事業年度（旧法人税法第十五条の二第一項に規定する連結事業年度をいう。以下附則第三十七条までにおいて同じ。）の連結所得（旧法人税法第二条第十八号の四に規定する連結所得をいう。以下附則第三十五条までにおいて同じ。）に対する法人税並びに法人の同日前に開始した課税事業年度（旧事業年度を含む。）の基準法人税額に対する地方法人税については、旧法人税法、第四条の規定による改正前の地方法人税法（以下「旧地方法人税法」という。）、第十三条の規定による改正前の国税通則法、第十四条の規定による改正前の国税徴収法、第十六条の規定による改正前の租税特別措置法（以下「四年旧措置法」という。）、第十七条の規定（附則第一条第五号ヌに掲げる改正規定に限る。）による改正前の外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律、第十八条の規定（同号ルに掲げる改正規定に限る。）による改正前の租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律、第二十一条の規定による改正前の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律、第二十三条の規定による改正前の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「四年旧震災特例法」という。）及び第三十条の規定による改正前の所得税法等の一部を改正する法律の規定は、なおその効力を有する。
suppl-5021-8/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-14/par-2
Except as otherwise provided, with regard to corporation tax on the income for business years (including former business years) of a corporation beginning before April 1, 2022, corporation tax on the consolidated income (meaning the consolidated income prescribed in Article 2, item (xviii)-4 of the Former Corporation Tax Act; hereinafter the same applies up to Article 35 of the Supplementary Provisions) for consolidated business years (meaning the consolidated business years prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; hereinafter the same applies up to Article 37 of the Supplementary Provisions) of a consolidated corporation (meaning a consolidated corporation prescribed in Article 2, item (xii)-7-2 of the Former Corporation Tax Act; hereinafter the same applies up to Article 35 of the Supplementary Provisions) for which the consolidated parent corporation business year began before that date, and local corporation tax on the base corporation tax amount for taxable business years (including former business years) of a corporation beginning before that date, the provisions of the Former Corporation Tax Act, the Local Corporation Tax Act prior to the amendment by the provisions of Article 4 (hereinafter referred to as "the Former Local Corporation Tax Law"), the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 13, the National Tax Collection Act prior to the amendment by the provisions of Article 14, the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2022 Changes"), the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity prior to the amendment by the provisions of Article 17 (limited to the amending provisions listed in Article 1, item (v), (j) of the Supplementary Provisions), the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. prior to the amendment by the provisions of Article 18 (limited to the amending provisions listed in (k) of that item), the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers prior to the amendment by the provisions of Article 21, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake prior to the amendment by the provisions of Article 23 (hereinafter referred to as the "Earthquake Tax Special Provisions Law Before the 2022 Changes") and the Act Partially Amending the Income Tax Act, etc. prior to the amendment by the provisions of Article 30 remain in force.
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### 第五十四条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principles for Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-5021-8/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-54
**第一項** 別段の定めがあるものを除き、第十五条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。
suppl-5021-8/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-54/par-1
Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 15 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for 2019 and prior years.
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### 第五十五条（高度省エネルギー増進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Advanced Energy Conservation Promotion Equipment, etc. Is Acquired
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suppl-5021-8/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-55
**第一項** 新租税特別措置法第十条の二の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する高度省エネルギー増進設備等について適用し、個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二第一項に規定する高度省エネルギー増進設備等については、なお従前の例による。
suppl-5021-8/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-55/par-1
The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation apply to advanced energy conservation promotion equipment, etc. prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern advanced energy conservation promotion equipment, etc. prescribed in Article 10-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.
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### 第五十六条（地方活力向上地域等において雇用者の数が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc.
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suppl-5021-8/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-56
**第一項** 新租税特別措置法第十条の五の規定は、個人の令和二年分以後の年分（特例対象年分を除く。）の所得税について適用し、個人の令和元年分以前の年分（特例対象年分を含む。）の所得税については、なお従前の例による。
suppl-5021-8/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-56/par-1
The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to income tax of an individual for 2020 and subsequent years (excluding years subject to the special provision), and the provisions then in force continue to govern income tax of an individual for 2019 and prior years (including years subject to the special provision).
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**第二項** 前項に規定する特例対象年分とは、施行日前に地域再生法（平成十七年法律第二十四号）第十七条の二第三項の認定を受けた個人の令和二年分以後の年分（当該個人が施行日以後に同項の認定又は同条第四項の規定による変更の認定を受ける場合におけるこれらの認定を受ける日の属する年分以後の年分を除く。）をいう。
suppl-5021-8/art-56/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-56/par-2
The term "years subject to the special provision" referred to in the preceding paragraph means 2020 and subsequent years of an individual who obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act (Act No. 24 of 2005) before the Effective Date (excluding, in the case where that individual obtains the certification under that paragraph or the certification of a change under paragraph (4) of that Article on or after the Effective Date, the year that includes the day on which the individual obtains that certification and subsequent years).
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**第三項** 個人で働き方改革を推進するための関係法律の整備に関する法律（平成三十年法律第七十一号）附則第三条第一項に規定する中小事業主であるものに対する施行日から令和三年三月三十一日までの間における新租税特別措置法第十条の五第三項第七号ロの規定の適用については、同号ロ中「短時間労働者及び有期雇用労働者の雇用管理の改善等に関する法律」とあるのは「働き方改革を推進するための関係法律の整備に関する法律（平成三十年法律第七十一号）附則第十一条第一項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の短時間労働者の雇用管理の改善等に関する法律」と、「第二条第一項」とあるのは「第二条」とする。
suppl-5021-8/art-56/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-56/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-56/par-3
With regard to the application of the provisions of Article 10-5, paragraph (3), item (vii), (b) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2021 to an individual who is a small and medium sized business owner prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act on the Arrangement of Related Acts to Promote Work Style Reform (Act No. 71 of 2018), the phrase "Act on Improvement of Personnel Management and Conversion of Employment Status for Part-Time Workers and Fixed-Term Workers" in (b) of that item is deemed to be replaced with "Act on Improvement, etc. of Employment Management for Part-Time Workers prior to the amendment by the provisions of Article 7 of the Act on the Arrangement of Related Acts to Promote Work Style Reform (Act No. 71 of 2018), which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "Article 2, paragraph (1)" with "Article 2".
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### 第五十七条（給与等の引上げ及び設備投資を行った場合等の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Salaries, etc. Are Raised and Capital Investment Is Made, etc.
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suppl-5021-8/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-57
**第一項** 新租税特別措置法第十条の五の四第一項の規定は、令和三年分以後の所得税について適用し、令和二年分以前の所得税については、なお従前の例による。
suppl-5021-8/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-57/par-1
The provisions of Article 10-5-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years.
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### 第五十八条（革新的情報産業活用設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Innovative Information Industry Utilization Equipment Is Acquired
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suppl-5021-8/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-58
**第一項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十条の五の五第一項に規定する革新的情報産業活用設備及び施行日前に生産性向上特別措置法（平成三十年法律第二十五号）第二十二条第一項の認定を受けた個人が当該認定に係る同法第二十三条第二項に規定する認定革新的データ産業活用計画に従って実施される旧租税特別措置法第十条の五の五第一項に規定する革新的データ産業活用の用に供するために施行日から令和三年三月三十一日までの間に取得又は製作をする同項に規定する革新的情報産業活用設備については、なお従前の例による。
suppl-5021-8/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-58/par-1
The provisions then in force continue to govern innovative information industry utilization equipment prescribed in Article 10-5-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, and innovative information industry utilization equipment prescribed in that paragraph that an individual who obtained the certification referred to in Article 22, paragraph (1) of the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018) before the Effective Date acquires or manufactures during the period from the Effective Date to March 31, 2021 in order to use it for innovative data industry utilization prescribed in Article 10-5-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out in accordance with the certified innovative data industry utilization plan prescribed in Article 23, paragraph (2) of that Act pertaining to that certification.
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### 第五十九条（所得税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Income Tax
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suppl-5021-8/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-59
**第一項** 新租税特別措置法第十条の六第五項の規定は、令和三年分以後の所得税について適用し、令和二年分以前の所得税については、なお従前の例による。
suppl-5021-8/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-59/par-1
The provisions of Article 10-6, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years.
machine translation, not official
**第二項** 施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第十条の六の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項第十一号 第十条の五の四第一項 前条第一項
第一項第十二号 第十条の五の四第二項 前条第二項
第一項第十三号及び第十四号 十三 前条第三項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
十四 前各号に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額 十三 前各号に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額
第五項 、第六号又は第十三号 又は第六号
第五項第一号 第十条の五の四第三項第五号 前条第三項第五号
第五項第二号 第十条の五の四第三項第七号 前条第三項第七号
第六項 、第十条の四第六項及び前条第六項 及び第十条の四第六項
suppl-5021-8/art-59/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-59/par-2
With regard to the application of the provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Paragraph (1), item (xi) Article 10-5-4, paragraph (1) paragraph (1) of the preceding Article
Paragraph (1), item (xii) Article 10-5-4, paragraph (2) paragraph (2) of the preceding Article
Paragraph (1), items (xiii) and (xiv) (xiii) the provisions of paragraph (3) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under the provisions of that paragraph
(xiv) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions concerning the calculation of the amount of income tax: the amount specified by Cabinet Order as being similar to the amounts specified in the respective items (xiii) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions concerning the calculation of the amount of income tax: the amount specified by Cabinet Order as being similar to the amounts specified in the respective items
Paragraph (5) , item (vi) or item (xiii) or item (vi)
Paragraph (5), item (i) Article 10-5-4, paragraph (3), item (v) paragraph (3), item (v) of the preceding Article
Paragraph (5), item (ii) Article 10-5-4, paragraph (3), item (vii) paragraph (3), item (vii) of the preceding Article
Paragraph (6) , Article 10-4, paragraph (6) and paragraph (6) of the preceding Article and Article 10-4, paragraph (6)
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### 第六十条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-5021-8/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-60
**第一項** 新租税特別措置法第十一条第一項（同項の表の第一号に係る部分に限る。）の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び第四項において同じ。）をする同条第一項に規定する特定設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項に規定する特定設備等については、なお従前の例による。
suppl-5021-8/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-60/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to specified equipment, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; hereinafter the same applies in this paragraph and paragraph (4)) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第二項** 個人が旧租税特別措置法第十一条の二第一項に規定する五年を経過する日以前に取得又は建設をした同項に規定する耐震基準適合建物等については、なお従前の例による。
suppl-5021-8/art-60/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-60/par-2
The provisions then in force continue to govern buildings, etc. conforming to earthquake-resistance standards prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed on or before the day on which the five years prescribed in that paragraph elapse.
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**第三項** 新租税特別措置法第十三条の規定は、令和三年分以後の所得税について適用し、令和二年分以前の所得税については、なお従前の例による。
suppl-5021-8/art-60/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-60/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-60/par-3
The provisions of Article 13 of the New Act on Special Measures Concerning Taxation apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years.
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**第四項** 個人が施行日前に取得等をした旧租税特別措置法第十三条の三第一項に規定する企業主導型保育施設用資産については、同条の規定は、なおその効力を有する。
suppl-5021-8/art-60/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-60/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-60/par-4
With regard to assets for company-led childcare facilities prescribed in Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions of that Article remain in force.
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**第五項** 施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第十九条の規定の適用については、同条第一号中「、第十条の五の四の二又は」とあるのは、「又は」とする。
suppl-5021-8/art-60/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-60/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-60/par-5
With regard to the application of the provisions of Article 19 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase ", Article 10-5-4-2 or" in item (i) of that Article is deemed to be replaced with "or".
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### 第六十一条（特定災害防止準備金に関する経過措置） — Transitional Measures Concerning Reserve for Specified Disaster Prevention
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suppl-5021-8/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-61
**第一項** 新租税特別措置法第二十条第一項の規定は、令和三年分以後の所得税について適用し、令和二年分以前の所得税については、なお従前の例による。
suppl-5021-8/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-61/par-1
The provisions of Article 20, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years.
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### 第六十二条（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Necessary Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Business Operators
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suppl-5021-8/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-62
**第一項** 新租税特別措置法第二十八条の二第一項の規定は、同項に規定する中小事業者が施行日以後に取得又は製作若しくは建設をする同項に規定する少額減価償却資産について適用し、旧租税特別措置法第二十八条の二第一項に規定する中小事業者が施行日前に取得又は製作若しくは建設をした同項に規定する少額減価償却資産については、なお従前の例による。
suppl-5021-8/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-62/par-1
The provisions of Article 28-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in that paragraph that a small and medium sized business operator prescribed in that paragraph acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in that paragraph that a small and medium sized business operator prescribed in Article 28-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired, manufactured or constructed before the Effective Date.
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### 第六十三条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-5021-8/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63
**第一項** 個人が施行日前に行った旧租税特別措置法第三十一条の二第二項第八号及び第十二号に掲げる土地等の譲渡については、なお従前の例による。
suppl-5021-8/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-1
The provisions then in force continue to govern transfers of land, etc. listed in Article 31-2, paragraph (2), items (viii) and (xii) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第二項** 新租税特別措置法第三十三条及び第三十三条の四（新租税特別措置法第三十三条第一項第三号の二及び第三号の三に係る部分に限る。）の規定は、個人が施行日以後に取得する同項第三号の二又は第三号の三に規定する補償金について適用し、個人が施行日前に取得した旧租税特別措置法第三十三条第一項第三号の二又は第三号の三に規定する補償金については、なお従前の例による。
suppl-5021-8/art-63/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-2
The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (1), items (iii)-2 and (iii)-3 of the New Act on Special Measures Concerning Taxation) apply to compensation prescribed in item (iii)-2 or (iii)-3 of that paragraph that an individual obtains on or after the Effective Date, and the provisions then in force continue to govern compensation prescribed in Article 33, paragraph (1), item (iii)-2 or (iii)-3 of the Former Act on Special Measures Concerning Taxation that an individual obtained before the Effective Date.
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**第三項** 新租税特別措置法第三十三条及び第三十三条の四（新租税特別措置法第三十三条第三項第二号に係る部分に限る。）の規定は、施行日以後に同号に規定する資産につき収用をし、又は取壊し若しくは除去をしなければならなくなることに伴い個人が取得する同号に規定する対価又は補償金について適用し、施行日前に旧租税特別措置法第三十三条第三項第二号に規定する資産につき収用をし、又は取壊し若しくは除去をしなければならなくなったことに伴い個人が取得した同号に規定する対価又は補償金については、なお従前の例による。
suppl-5021-8/art-63/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-3
The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation) apply to consideration or compensation prescribed in that item that an individual obtains in connection with the expropriation of an asset prescribed in that item, or its becoming necessary to demolish or remove that asset, on or after the Effective Date, and the provisions then in force continue to govern consideration or compensation prescribed in Article 33, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation that an individual obtained in connection with the expropriation of an asset prescribed in that item, or its having become necessary to demolish or remove that asset, before the Effective Date.
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**第四項** 新租税特別措置法第三十三条及び第三十三条の四（新租税特別措置法第三十三条第三項第三号に係る部分に限る。）の規定は、施行日以後に同号に規定する資産が除却されることに伴い個人が取得する同号に規定する補償金について適用し、施行日前に旧租税特別措置法第三十三条第三項第三号に規定する資産が除却されたことに伴い個人が取得した同号に規定する補償金については、なお従前の例による。
suppl-5021-8/art-63/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-4
The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation) apply to compensation prescribed in that item that an individual obtains in connection with the removal of an asset prescribed in that item on or after the Effective Date, and the provisions then in force continue to govern compensation prescribed in Article 33, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual obtained in connection with the removal of an asset prescribed in that item before the Effective Date.
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**第五項** 新租税特別措置法第三十三条及び第三十三条の四（新租税特別措置法第三十三条第三項第四号に係る部分に限る。）の規定は、施行日以後に同号に規定する権利の価値が減少し、又は同号に規定する権利が消滅することに伴い個人が取得する同号に規定する対価又は補償金について適用する。
suppl-5021-8/art-63/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-5
The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (3), item (iv) of the New Act on Special Measures Concerning Taxation) apply to consideration or compensation prescribed in that item that an individual obtains in connection with a decrease in the value of a right prescribed in that item, or the extinguishment of a right prescribed in that item, on or after the Effective Date.
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**第六項** 新租税特別措置法第三十三条の二及び第三十三条の四（新租税特別措置法第三十三条の二第一項第一号に係る部分に限る。）の規定は、個人が施行日以後に取得する同号に規定する資産又は当該資産に係る配偶者居住権と同種の資産その他のこれらに代わるべき資産について適用し、個人が施行日前に取得した旧租税特別措置法第三十三条の二第一項第一号に規定する資産と同種の資産については、なお従前の例による。
suppl-5021-8/art-63/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-6
The provisions of Articles 33-2 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33-2, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to assets of the same type as the assets prescribed in that item or as the spouse's right of residence pertaining to those assets, or other assets that are to replace them, that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern assets of the same type as the assets prescribed in Article 33-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date.
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**第七項** 新租税特別措置法第三十三条の三第二項及び第三項の規定は、個人が施行日以後に行う同条第二項に規定する資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十三条の三第二項に規定する資産の譲渡については、なお従前の例による。
suppl-5021-8/art-63/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-7
The provisions of Article 33-3, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to transfers of assets prescribed in paragraph (2) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in Article 33-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第八項** 新租税特別措置法第三十三条の三第四項及び第五項の規定は、個人が施行日以後に行う同条第四項に規定する資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十三条の三第四項に規定する資産の譲渡については、なお従前の例による。
suppl-5021-8/art-63/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-8
The provisions of Article 33-3, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to transfers of assets prescribed in paragraph (4) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in Article 33-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第九項** 新租税特別措置法第三十七条から第三十七条の四まで（新租税特別措置法第三十七条第一項の表の第二号及び第五号に係る部分に限る。）の規定は、個人が施行日以後に同表の第二号又は第五号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後にこれらの号の下欄に掲げる資産の取得（建設及び製作を含む。以下この項において同じ。）をする場合における当該譲渡について適用し、個人が施行日前に旧租税特別措置法第三十七条第一項の表の第二号又は第六号の上欄に掲げる資産の譲渡をした場合及び個人が施行日以後にこれらの資産の譲渡をし、かつ、当該個人が施行日前にこれらの号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。
suppl-5021-8/art-63/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-9
The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (v) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer of assets listed in the left-hand column of item (ii) or (v) of that table that an individual makes on or after the Effective Date, in the case where that individual acquires (including construction and manufacture; hereinafter the same applies in this paragraph) assets listed in the right-hand column of those items on or after the Effective Date, and the provisions then in force continue to govern transfers in the case where an individual made a transfer of assets listed in the left-hand column of item (ii) or (vi) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, and in the case where an individual makes a transfer of those assets on or after the Effective Date and that individual acquired assets listed in the right-hand column of those items before the Effective Date.
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**第十項** 個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第四号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-5021-8/art-63/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-10
The provisions then in force continue to govern transfers of assets listed in the left-hand column of item (iv) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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### 第六十四条（租税特別措置法の一部改正に伴う調整規定） — Adjustment Provisions Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-5021-8/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-64
**第一項** 土地基本法等の一部を改正する法律（令和二年法律第十二号）附則第一項第一号に掲げる規定の施行の日が令和二年七月一日後である場合には、第十五条のうち租税特別措置法第二章第四節第六款の二に一条を加える改正規定中「令和二年七月一日」とあるのは、「土地基本法等の一部を改正する法律（令和二年法律第十二号）附則第一項第一号に掲げる規定の施行の日」とする。
suppl-5021-8/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-64/par-1
If the date on which the provisions listed in paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the Basic Land Act, etc. (Act No. 12 of 2020) come into effect is after July 1, 2020, the phrase "July 1, 2020" in the provisions of Article 15 adding one Article to Chapter II, Section 4, Subsection 6-2 of the Act on Special Measures Concerning Taxation is deemed to be replaced with "the date on which the provisions listed in paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the Basic Land Act, etc. (Act No. 12 of 2020) come into effect".
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### 第六十五条（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account
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suppl-5021-8/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-65
**第一項** 新租税特別措置法第三十七条の十一の四第一項の規定は、施行日以後に同項に規定する提出をする同項に規定する特定口座源泉徴収選択届出書について適用し、施行日前に提出した旧租税特別措置法第三十七条の十一の四第一項に規定する特定口座源泉徴収選択届出書については、なお従前の例による。
suppl-5021-8/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-65/par-1
The provisions of Article 37-11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a written notification choosing withholding for a specified account prescribed in that paragraph for which the submission prescribed in that paragraph is made on or after the Effective Date, and the provisions then in force continue to govern a written notification choosing withholding for a specified account prescribed in Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date.
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**第二項** 旧租税特別措置法第三十七条の十一の四第五項の居住者又は恒久的施設を有する非居住者が施行日前に行った同項に規定する電磁的方法による提供については、なお従前の例による。
suppl-5021-8/art-65/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-65/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-65/par-2
The provisions then in force continue to govern the provision by electronic or magnetic means prescribed in Article 37-11-4, paragraph (5) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment referred to in that paragraph made before the Effective Date.
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### 第六十六条（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income and Withholding at the Source, etc. for Dividends and Similar Income in a Withholding-Selected Account
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suppl-5021-8/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-66
**第一項** 新租税特別措置法第三十七条の十一の六第二項の規定は、施行日以後に行う同項に規定する源泉徴収選択口座内配当等受入開始届出書の提出について適用し、施行日前に行った旧租税特別措置法第三十七条の十一の六第二項に規定する源泉徴収選択口座内配当等受入開始届出書の提出については、なお従前の例による。
suppl-5021-8/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-66/par-1
The provisions of Article 37-11-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the submission of a written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in that paragraph made on or after the Effective Date, and the provisions then in force continue to govern the submission of a written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in Article 37-11-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation made before the Effective Date.
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**第二項** 旧租税特別措置法第三十七条の十一の六第二項の居住者又は恒久的施設を有する非居住者が施行日前に行った同項後段において準用する旧租税特別措置法第三十七条の十一の四第五項に規定する電磁的方法による提供については、なお従前の例による。
suppl-5021-8/art-66/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-66/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-66/par-2
The provisions then in force continue to govern the provision by electronic or magnetic means prescribed in Article 37-11-4, paragraph (5) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to the second sentence of Article 37-11-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment referred to in that paragraph made before the Effective Date.
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### 第六十七条（特定中小会社が発行した株式の取得に要した金額の控除等に関する経過措置） — Transitional Measures Concerning Deduction, etc. of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium-Sized Companies
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suppl-5021-8/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-67
**第一項** 新租税特別措置法第三十七条の十三及び第三十七条の十三の二の規定は、個人が施行日以後に払込みにより取得をする新租税特別措置法第三十七条の十三第一項第二号に定める特定株式について適用し、個人が施行日前に払込みにより取得をした旧租税特別措置法第三十七条の十三第一項第二号に定める特定株式については、なお従前の例による。
suppl-5021-8/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-67/par-1
The provisions of Articles 37-13 and 37-13-2 of the New Act on Special Measures Concerning Taxation apply to specified shares specified in Article 37-13, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation that an individual acquires by payment on or after the Effective Date, and the provisions then in force continue to govern specified shares specified in Article 37-13, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that an individual acquired by payment before the Effective Date.
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### 第六十八条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account
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suppl-5021-8/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68
**第一項** 令和三年四月一日前に行われた旧租税特別措置法第三十七条の十四第六項各号の申請書の同項に規定する提出、当該提出に係る同条第九項に規定する申請事項の提供及び同条第十項に規定する書類又は書面の交付については、なお従前の例による。
suppl-5021-8/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68/par-1
The provisions then in force continue to govern the submission prescribed in Article 37-14, paragraph (6) of the Former Act on Special Measures Concerning Taxation of the written applications referred to in the items of that paragraph, the provision of the application particulars prescribed in paragraph (9) of that Article pertaining to that submission, and the delivery of the documents or written documents prescribed in paragraph (10) of that Article, made before April 1, 2021.
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**第二項** 前項の規定により交付された旧租税特別措置法第三十七条の十四第五項第六号に規定する非課税適用確認書を添付した同項第一号に規定する非課税口座開設届出書の同号に規定する提出及び当該非課税適用確認書の提出を受けた同条第十七項の金融商品取引業者等の営業所の長の同項に規定する事項の提供については、なお従前の例による。
suppl-5021-8/art-68/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68/par-2
The provisions then in force continue to govern the submission prescribed in Article 37-14, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation of a written notification of opening of a tax-exempt account prescribed in that item to which is attached a certificate of eligibility for tax exemption prescribed in item (vi) of that paragraph that was delivered pursuant to the provisions of the preceding paragraph, and the provision of the matters prescribed in paragraph (17) of that Article by the head of the business office of the financial instruments business operator, etc. referred to in that paragraph that received the submission of that certificate of eligibility for tax exemption.
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**第三項** 新租税特別措置法第三十七条の十四第十三項の規定は、施行日以後に同項に規定する提出をする同項に規定する金融商品取引業者等変更届出書について適用し、施行日前に提出した旧租税特別措置法第三十七条の十四第十八項に規定する金融商品取引業者等変更届出書については、なお従前の例による。
suppl-5021-8/art-68/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-68/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68/par-3
The provisions of Article 37-14, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to a written notification of change of financial instruments business operator, etc. prescribed in that paragraph for which the submission prescribed in that paragraph is made on or after the Effective Date, and the provisions then in force continue to govern a written notification of change of financial instruments business operator, etc. prescribed in Article 37-14, paragraph (18) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date.
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**第四項** 施行日から令和三年三月三十一日までの間における第十五条の規定（附則第一条第三号ロに掲げる規定を除く。）による改正後の租税特別措置法第三十七条の十四第十八項の規定の適用については、同項中「第十六項」とあるのは「第二十一項」と、「第十五項」とあるのは「第二十項」とする。
suppl-5021-8/art-68/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-68/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68/par-4
With regard to the application of the provisions of Article 37-14, paragraph (18) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 15 (excluding the provisions listed in Article 1, item (iii), (b) of the Supplementary Provisions) during the period from the Effective Date to March 31, 2021, the phrase "paragraph (16)" in that paragraph is deemed to be replaced with "paragraph (21)", and the phrase "paragraph (15)" with "paragraph (20)".
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**第五項** 新租税特別措置法第三十七条の十四第十六項の規定は、施行日以後に同項に規定する提出をする同項に規定する非課税口座廃止届出書について適用し、施行日前に提出した旧租税特別措置法第三十七条の十四第二十一項に規定する非課税口座廃止届出書については、なお従前の例による。
suppl-5021-8/art-68/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-68/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68/par-5
The provisions of Article 37-14, paragraph (16) of the New Act on Special Measures Concerning Taxation apply to a written notification of closure of a tax-exempt account prescribed in that paragraph for which the submission prescribed in that paragraph is made on or after the Effective Date, and the provisions then in force continue to govern a written notification of closure of a tax-exempt account prescribed in Article 37-14, paragraph (21) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date.
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**第六項** 新租税特別措置法第三十七条の十四第二十八項の規定は、同項に規定する各年が令和五年である場合について適用し、旧租税特別措置法第三十七条の十四第三十三項に規定する各年が令和四年以前である場合については、なお従前の例による。
suppl-5021-8/art-68/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-68/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68/par-6
The provisions of Article 37-14, paragraph (28) of the New Act on Special Measures Concerning Taxation apply in the case where each year prescribed in that paragraph is 2023, and the provisions then in force continue to govern the case where each year prescribed in Article 37-14, paragraph (33) of the Former Act on Special Measures Concerning Taxation is 2022 or a prior year.
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**第七項** 令和五年一月一日において、十九歳又は二十歳である居住者又は恒久的施設を有する非居住者が新租税特別措置法第三十七条の十四の二第五項第一号に規定する未成年者口座を開設している場合には、これらの者を同日において十八歳である居住者又は恒久的施設を有する非居住者とみなして、新租税特別措置法第三十七条の十四第二十八項の規定を適用する。
suppl-5021-8/art-68/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-68/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68/par-7
If, on January 1, 2023, a resident or a nonresident who has a permanent establishment who is 19 or 20 years of age has opened a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) of the New Act on Special Measures Concerning Taxation, the provisions of Article 37-14, paragraph (28) of the New Act on Special Measures Concerning Taxation apply by deeming that person to be a resident or a nonresident who has a permanent establishment who is 18 years of age on that date.
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### 第六十九条（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Minor's Account
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suppl-5021-8/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-69
**第一項** 新租税特別措置法第三十七条の十四の二第二十項の規定は、施行日以後に同項に規定する提出をする同項に規定する未成年者口座廃止届出書について適用し、施行日前に提出した旧租税特別措置法第三十七条の十四の二第二十項に規定する未成年者口座廃止届出書については、なお従前の例による。
suppl-5021-8/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-69/par-1
The provisions of Article 37-14-2, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to a written notification of closure of a minor's account prescribed in that paragraph for which the submission prescribed in that paragraph is made on or after the Effective Date, and the provisions then in force continue to govern a written notification of closure of a minor's account prescribed in Article 37-14-2, paragraph (20) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date.
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### 第七十条（非居住者の内部取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Internal Dealings of Nonresidents
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suppl-5021-8/art-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-70
**第一項** 新租税特別措置法第四十条の三の三第十六項及び第十九項の規定は、施行日以後に同条第十六項各号に定める期限又は日が到来する所得税について適用し、施行日前に旧租税特別措置法第四十条の三の三第十六項各号に定める期限又は日が到来した所得税については、なお従前の例による。
suppl-5021-8/art-70/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-70/par-1
The provisions of Article 40-3-3, paragraphs (16) and (19) of the New Act on Special Measures Concerning Taxation apply to income tax for which the time limit or date specified in the items of paragraph (16) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern income tax for which the time limit or date specified in the items of Article 40-3-3, paragraph (16) of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date.
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### 第七十一条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc.
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suppl-5021-8/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-71
**第一項** 新租税特別措置法第四十一条第二十一項及び第四十一条の三の規定は、個人が施行日以後に行う同項に規定する資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第四十一条第二十一項に規定する資産の譲渡については、なお従前の例による。
suppl-5021-8/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-71/par-1
The provisions of Article 41, paragraph (21) and Article 41-3 of the New Act on Special Measures Concerning Taxation apply to transfers of assets prescribed in that paragraph that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in Article 41, paragraph (21) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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### 第七十二条（先物取引に係る雑所得等の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Miscellaneous Income, etc. from Futures Transactions
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suppl-5021-8/art-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-72
**第一項** 新租税特別措置法第四十一条の十四及び第四十一条の十五の規定は、新租税特別措置法第四十一条の十四第一項に規定する先物取引に係る同項に規定する差金等決済で同項の居住者又は恒久的施設を有する非居住者が附則第一条第十号に定める日以後に行うものについて適用し、旧租税特別措置法第四十一条の十四第一項に規定する先物取引に係る同項に規定する差金等決済で同項の居住者又は恒久的施設を有する非居住者が同日前に行ったものについては、なお従前の例による。
suppl-5021-8/art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-72/par-1
The provisions of Articles 41-14 and 41-15 of the New Act on Special Measures Concerning Taxation apply to cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to futures transactions prescribed in that paragraph that a resident or a nonresident who has a permanent establishment referred to in that paragraph makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to futures transactions prescribed in that paragraph that a resident or a nonresident who has a permanent establishment referred to in that paragraph made before that date.
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### 第七十三条（先物取引の差金等決済に係る支払調書の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Payment Reports Pertaining to Cash Settlement, etc. of Futures Transactions
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suppl-5021-8/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-73
**第一項** 新租税特別措置法第四十一条の十五の二の規定は、同条に規定する先物取引の差金等決済で附則第一条第十号に定める日以後に行われるものについて適用し、旧租税特別措置法第四十一条の十五の二に規定する先物取引の差金等決済で同日前に行われたものについては、なお従前の例による。
suppl-5021-8/art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-73/par-1
The provisions of Article 41-15-2 of the New Act on Special Measures Concerning Taxation apply to cash settlement, etc. of futures transactions prescribed in that Article made on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern cash settlement, etc. of futures transactions prescribed in Article 41-15-2 of the Former Act on Special Measures Concerning Taxation made before that date.
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**第二項** 附則第一条第十号に定める日から令和二年十二月三十一日までの間に行われる所得税法第二百二十五条第一項第十三号に規定する先物取引（金融商品取引法（昭和二十三年法律第二十五号）第二条第二十四項第三号の二に掲げる暗号資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものに限る。）の所得税法第二百二十五条第一項第十三号に規定する差金等決済については、同法第二百二十四条の五及び第二百二十五条のうち当該先物取引の差金等決済に係る部分の規定は、適用しない。
suppl-5021-8/art-73/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-73/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-73/par-2
With regard to cash settlement, etc. prescribed in Article 225, paragraph (1), item (xiii) of the Income Tax Act of futures transactions prescribed in Article 225, paragraph (1), item (xiii) of the Income Tax Act (limited to those pertaining to crypto assets listed in Article 2, paragraph (24), item (iii)-2 of the Financial Instruments and Exchange Act (Act No. 25 of 1948) or financial indicators prescribed in Article 29-2, paragraph (1), item (ix) of that Act) made during the period from the date specified in Article 1, item (x) of the Supplementary Provisions to December 31, 2020, the provisions of Articles 224-5 and 225 of that Act, to the extent that they pertain to cash settlement, etc. of those futures transactions, do not apply.
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### 第七十四条（特定新規中小会社が発行した株式を取得した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Shares Issued by a Specified New Small and Medium-Sized Company Are Acquired
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suppl-5021-8/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-74
**第一項** 新租税特別措置法第四十一条の十九（第一項第二号に係る部分を除く。）の規定は、令和三年分以後の所得税について適用し、令和二年分以前の所得税については、なお従前の例による。
suppl-5021-8/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-74/par-1
The provisions of Article 41-19 of the New Act on Special Measures Concerning Taxation (excluding the part concerning paragraph (1), item (ii)) apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years.
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**第二項** 新租税特別措置法第四十一条の十九（第一項第二号に係る部分に限る。）の規定は、個人が施行日以後に払込みにより取得をする同号に定める特定新規株式について適用する。
suppl-5021-8/art-74/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-74/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-74/par-2
The provisions of Article 41-19 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (ii)) apply to specified new shares specified in that item that an individual acquires by payment on or after the Effective Date.
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**第三項** 第一項の規定にかかわらず、居住者又は恒久的施設を有する非居住者が、内国法人のうち、沖縄振興特別措置法（平成十四年法律第十四号）第五十七条の二第一項に規定する指定会社で平成二十六年四月一日から令和三年三月三十一日までの間に同項の規定による指定を受けたものにより発行される株式を同年一月一日以後に払込みにより取得をし、かつ、当該株式をその年十二月三十一日（その者が年の中途において死亡し、又は所得税法第二条第一項第四十二号に規定する出国をした場合には、その死亡又は出国の時）において有する場合における新租税特別措置法第四十一条の十九の規定の適用については、同条第一項中「八百万円」とあるのは、「千万円」とする。
suppl-5021-8/art-74/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-74/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-74/par-3
Notwithstanding the provisions of paragraph (1), with regard to the application of the provisions of Article 41-19 of the New Act on Special Measures Concerning Taxation in the case where a resident or a nonresident who has a permanent establishment acquires by payment, on or after January 1, 2021, shares issued by a domestic corporation that is a designated company prescribed in Article 57-2, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002) and that received the designation under that paragraph during the period from April 1, 2014 to March 31, 2021, and holds those shares on December 31 of that year (or, if the person dies or makes a departure from Japan prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act during the year, at the time of that death or departure), the phrase "8,000,000 yen" in paragraph (1) of that Article is deemed to be replaced with "10,000,000 yen".
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### 第七十五条（認定住宅の新築等をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where New Construction, etc. of a Certified House Is Carried Out
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suppl-5021-8/art-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-75
**第一項** 新租税特別措置法第四十一条の十九の四第十三項及び第十四項の規定は、個人が施行日以後に行う同条第十三項に規定する資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第四十一条の十九の四第十三項に規定する資産の譲渡については、なお従前の例による。
suppl-5021-8/art-75/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-75/par-1
The provisions of Article 41-19-4, paragraphs (13) and (14) of the New Act on Special Measures Concerning Taxation apply to transfers of assets prescribed in paragraph (13) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in Article 41-19-4, paragraph (13) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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### 第七十六条（国外所得金額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
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suppl-5021-8/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-76
**第一項** 新租税特別措置法第四十一条の十九の五第十三項において準用する新租税特別措置法第四十条の三の三第十六項及び第十九項の規定は、施行日以後に同条第十六項各号に定める期限又は日が到来する所得税について適用し、施行日前に旧租税特別措置法第四十一条の十九の五第十三項において準用する旧租税特別措置法第四十条の三の三第十六項各号に定める期限又は日が到来した所得税については、なお従前の例による。
suppl-5021-8/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-76/par-1
The provisions of Article 40-3-3, paragraphs (16) and (19) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to income tax for which the time limit or date specified in the items of paragraph (16) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern income tax for which the time limit or date specified in the items of Article 40-3-3, paragraph (16) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date.
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### 第七十七条（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Interest on Margin for Over-the-Counter Derivatives Transactions of Foreign Financial Institutions, etc.
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suppl-5021-8/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-77
**第一項** 新租税特別措置法第四十二条の規定は、外国金融機関等（租税特別措置法第四十二条第四項第一号に規定する外国金融機関等をいう。以下この条において同じ。）又は外国金融商品取引清算機関（同項第五号に規定する外国金融商品取引清算機関をいう。以下この条において同じ。）が附則第一条第十号に定める日以後に支払を受けるべき新租税特別措置法第四十二条第一項又は第二項に規定する証拠金の同条第一項に規定する利子について適用し、外国金融機関等又は外国金融商品取引清算機関が同日前に支払を受けるべき旧租税特別措置法第四十二条第一項又は第二項に規定する証拠金の同条第一項に規定する利子については、なお従前の例による。
suppl-5021-8/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-77/par-1
The provisions of Article 42 of the New Act on Special Measures Concerning Taxation apply to interest prescribed in paragraph (1) of that Article on margin prescribed in Article 42, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation that a foreign financial institution, etc. (meaning a foreign financial institution, etc. prescribed in Article 42, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this Article) or a foreign financial instruments clearing organization (meaning a foreign financial instruments clearing organization prescribed in item (v) of that paragraph; hereinafter the same applies in this Article) is to receive on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern interest prescribed in paragraph (1) of that Article on margin prescribed in Article 42, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation that a foreign financial institution, etc. or a foreign financial instruments clearing organization was to receive before that date.
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### 第七十八条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principles for Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-5021-8/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-78
**第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人（租税特別措置法第二条第二項第二号に規定する人格のない社団等を含む。以下附則第九十一条までにおいて同じ。）の施行日以後に開始する事業年度分の法人税及び連結親法人（旧租税特別措置法第二条第二項第十号の四に規定する連結親法人をいう。以下附則第百五条までにおいて同じ。）又は当該連結親法人による連結完全支配関係（同項第十号の七に規定する連結完全支配関係をいう。以下附則第百五条までにおいて同じ。）にある連結子法人（同項第十号の五に規定する連結子法人をいう。以下附則第百五条までにおいて同じ。）の連結親法人事業年度（旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この条において同じ。）が施行日以後に開始する連結事業年度（旧租税特別措置法第二条第二項第十九号に規定する連結事業年度をいう。以下附則第百七条までにおいて同じ。）分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-5021-8/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-78/par-1
Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 91 of the Supplementary Provisions) beginning on or after the Effective Date, and to corporation tax for consolidated business years (meaning the consolidated business years prescribed in Article 2, paragraph (2), item (xix) of the Former Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 107 of the Supplementary Provisions) for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; hereinafter the same applies in this Article) of a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, paragraph (2), item (x)-4 of the Former Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 105 of the Supplementary Provisions) or of a consolidated subsidiary corporation (meaning a consolidated subsidiary corporation prescribed in item (x)-5 of that paragraph; hereinafter the same applies up to Article 105 of the Supplementary Provisions) that has a consolidated full controlling interest (meaning a consolidated full controlling interest prescribed in item (x)-7 of that paragraph; hereinafter the same applies up to Article 105 of the Supplementary Provisions) with that consolidated parent corporation begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years for which the consolidated parent corporation business year of a consolidated parent corporation or of a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation began before the Effective Date.
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### 第七十九条（試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted
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suppl-5021-8/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-79
**第一項** 施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第四十二条の四第八項の規定の適用については、同項第二号イ中「、第四十二条の十二の五並びに第四十二条の十二の五の二第二項」とあるのは、「並びに第四十二条の十二の五」とする。
suppl-5021-8/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-79/par-1
With regard to the application of the provisions of Article 42-4, paragraph (8) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase ", Article 42-12-5 and Article 42-12-5-2, paragraph (2)" in item (ii), (a) of that paragraph is deemed to be replaced with "and Article 42-12-5".
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### 第八十条（高度省エネルギー増進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Advanced Energy Conservation Promotion Equipment, etc. Is Acquired
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suppl-5021-8/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-80
**第一項** 新租税特別措置法第四十二条の五の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する高度省エネルギー増進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項に規定する高度省エネルギー増進設備等については、なお従前の例による。
suppl-5021-8/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-80/par-1
The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation apply to advanced energy conservation promotion equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern advanced energy conservation promotion equipment, etc. prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第八十一条（国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation, etc. or Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone
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suppl-5021-8/art-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-81
**第一項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十二条の十第三項に規定する開発研究用資産に係る同項の規定の適用については、なお従前の例による。
suppl-5021-8/art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-81/par-1
With regard to the application of the provisions of Article 42-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation to assets for development research prescribed in that paragraph that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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### 第八十二条（地方活力向上地域等において雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc.
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suppl-5021-8/art-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-82
**第一項** 新租税特別措置法第四十二条の十二の規定は、法人の施行日以後に終了する事業年度（特例対象事業年度を除く。）分の法人税について適用し、法人の施行日前に終了した事業年度（特例対象事業年度を含む。）分の法人税については、なお従前の例による。
suppl-5021-8/art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-82/par-1
The provisions of Article 42-12 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date (excluding business years subject to the special provision), and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date (including business years subject to the special provision).
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**第二項** 前項に規定する特例対象事業年度とは、施行日前に地域再生法第十七条の二第三項の認定を受けた法人の施行日以後に終了する事業年度（当該法人が施行日以後に同項の認定又は同条第四項の規定による変更の認定を受ける場合におけるこれらの認定を受ける日以後に終了する事業年度を除く。）をいう。
suppl-5021-8/art-82/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-82/par-2
The term "business years subject to the special provision" referred to in the preceding paragraph means the business years ending on or after the Effective Date of a corporation that obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act before the Effective Date (excluding, in the case where that corporation obtains the certification under that paragraph or the certification of a change under paragraph (4) of that Article on or after the Effective Date, the business years ending on or after the day on which it obtains that certification).
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**第三項** 法人で働き方改革を推進するための関係法律の整備に関する法律附則第三条第一項に規定する中小事業主であるものに対する施行日から令和三年三月三十一日までの間における新租税特別措置法第四十二条の十二第五項第七号ロの規定の適用については、同号ロ中「短時間労働者及び有期雇用労働者の雇用管理の改善等に関する法律第二条第一項」とあるのは、「働き方改革を推進するための関係法律の整備に関する法律附則第十一条第一項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の短時間労働者の雇用管理の改善等に関する法律第二条」とする。
suppl-5021-8/art-82/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-82/par-3
With regard to the application of the provisions of Article 42-12, paragraph (5), item (vii), (b) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2021 to a corporation that is a small and medium sized business owner prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act on the Arrangement of Related Acts to Promote Work Style Reform, the phrase "Article 2, paragraph (1) of the Act on Improvement of Personnel Management and Conversion of Employment Status for Part-Time Workers and Fixed-Term Workers" in (b) of that item is deemed to be replaced with "Article 2 of the Act on Improvement, etc. of Employment Management for Part-Time Workers prior to the amendment by the provisions of Article 7 of the Act on the Arrangement of Related Acts to Promote Work Style Reform, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of that Act".
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### 第八十三条（認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where a Donation Is Made in Connection with a Donation-Utilizing Project of a Certified Local Government
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suppl-5021-8/art-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-83
**第一項** 新租税特別措置法第四十二条の十二の二第一項（同項に規定する特定寄附金に係る部分に限る。）の規定は、法人が施行日以後に支出する同項に規定する特定寄附金について適用し、法人が施行日前に支出した旧租税特別措置法第四十二条の十二の二第一項に規定する特定寄附金については、なお従前の例による。
suppl-5021-8/art-83/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-83/par-1
The provisions of Article 42-12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning specified donations prescribed in that paragraph) apply to specified donations prescribed in that paragraph that a corporation expends on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in Article 42-12-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation expended before the Effective Date.
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### 第八十四条（革新的情報産業活用設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Innovative Information Industry Utilization Equipment Is Acquired
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suppl-5021-8/art-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-84
**第一項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十二条の十二の六第一項に規定する革新的情報産業活用設備及び施行日前に生産性向上特別措置法第二十二条第一項の認定を受けた法人が当該認定に係る同法第二十三条第二項に規定する認定革新的データ産業活用計画に従って実施される旧租税特別措置法第四十二条の十二の六第一項に規定する革新的データ産業活用の用に供するために施行日から令和三年三月三十一日までの間に取得又は製作をする同項に規定する革新的情報産業活用設備については、なお従前の例による。
suppl-5021-8/art-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-84/par-1
The provisions then in force continue to govern innovative information industry utilization equipment prescribed in Article 42-12-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date, and innovative information industry utilization equipment prescribed in that paragraph that a corporation that obtained the certification referred to in Article 22, paragraph (1) of the Act on Special Measures for Productivity Improvement before the Effective Date acquires or manufactures during the period from the Effective Date to March 31, 2021 in order to use it for innovative data industry utilization prescribed in Article 42-12-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out in accordance with the certified innovative data industry utilization plan prescribed in Article 23, paragraph (2) of that Act pertaining to that certification.
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### 第八十五条（法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax
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suppl-5021-8/art-85 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-85
**第一項** 施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第四十二条の十三の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項第十五号 第四十二条の十二の五第一項 前条第一項
第一項第十六号 第四十二条の十二の五第二項 前条第二項
第一項第十七号及び第十八号 十七 前条第二項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
十八 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額 十七 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額
第六項 、第九号又は第十七号 又は第九号
第四十二条の十二の五第三項第一号 前条第三項第一号
第六項第一号 第四十二条の十二の五第三項第六号 前条第三項第六号
第六項第二号 第四十二条の十二の五第三項第八号 前条第三項第八号
第七項 第四十二条の十二の五第三項第一号 前条第三項第一号
第八項 、第四十二条の十一の二第五項及び前条第五項 及び第四十二条の十一の二第五項
suppl-5021-8/art-85/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-85/par-1
With regard to the application of the provisions of Article 42-13 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Paragraph (1), item (xv) Article 42-12-5, paragraph (1) paragraph (1) of the preceding Article
Paragraph (1), item (xvi) Article 42-12-5, paragraph (2) paragraph (2) of the preceding Article
Paragraph (1), items (xvii) and (xviii) (xvii) the provisions of paragraph (2) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under the provisions of that paragraph
(xviii) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions concerning the calculation of the amount of corporation tax: the amount specified by Cabinet Order as being similar to the amounts specified in the respective items (xvii) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions concerning the calculation of the amount of corporation tax: the amount specified by Cabinet Order as being similar to the amounts specified in the respective items
Paragraph (6) , item (ix) or item (xvii) or item (ix)
Article 42-12-5, paragraph (3), item (i) paragraph (3), item (i) of the preceding Article
Paragraph (6), item (i) Article 42-12-5, paragraph (3), item (vi) paragraph (3), item (vi) of the preceding Article
Paragraph (6), item (ii) Article 42-12-5, paragraph (3), item (viii) paragraph (3), item (viii) of the preceding Article
Paragraph (7) Article 42-12-5, paragraph (3), item (i) paragraph (3), item (i) of the preceding Article
Paragraph (8) , Article 42-11-2, paragraph (5) and paragraph (5) of the preceding Article and Article 42-11-2, paragraph (5)
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### 第八十六条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-5021-8/art-86 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86
**第一項** 新租税特別措置法第四十三条第一項（同項の表の第一号に係る部分に限る。）の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項に規定する特定設備等については、なお従前の例による。
suppl-5021-8/art-86/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to specified equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; hereinafter the same applies in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第二項** 法人が旧租税特別措置法第四十三条の二第一項に規定する五年を経過する日以前に取得又は建設をした同項に規定する耐震基準適合建物等については、なお従前の例による。
suppl-5021-8/art-86/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86/par-2
The provisions then in force continue to govern buildings, etc. conforming to earthquake-resistance standards prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed on or before the day on which the five years prescribed in that paragraph elapse.
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**第三項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の五第一項に規定する情報流通円滑化設備については、なお従前の例による。
suppl-5021-8/art-86/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-86/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86/par-3
The provisions then in force continue to govern information distribution facilitation equipment prescribed in Article 44-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第四項** 法人が施行日前に取得等をした旧租税特別措置法第四十七条第一項に規定する企業主導型保育施設用資産については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「連結事業年度」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号。以下この項において「改正法」という。）第十五条の規定による改正前の租税特別措置法（以下この項において「旧租税特別措置法」という。）第二条第二項第十九号に規定する連結事業年度」と、「第六十八条の三十四第一項」とあるのは「改正法附則第百条第五項の規定によりなおその効力を有するものとされる旧租税特別措置法第六十八条の三十四第一項」とする。
suppl-5021-8/art-86/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-86/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86/par-4
With regard to assets for company-led childcare facilities prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "consolidated business year" in paragraph (2) of that Article is deemed to be replaced with "consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Amending Act" in this paragraph) (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation" in this paragraph)", and the phrase "Article 68-34, paragraph (1)" with "Article 68-34, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of Article 100, paragraph (5) of the Supplementary Provisions of the Amending Act".
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**第五項** 施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第五十二条の二の規定の適用については、同条第一項中「、第四十二条の十二の五の二第一項若しくは」とあるのは、「若しくは」とする。
suppl-5021-8/art-86/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-86/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86/par-5
With regard to the application of the provisions of Article 52-2 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase ", Article 42-12-5-2, paragraph (1) or" in paragraph (1) of that Article is deemed to be replaced with "or".
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**第六項** 施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第五十三条の規定の適用については、同条第一項第二号中「、第四十二条の十二の五の二又は」とあるのは、「又は」とする。
suppl-5021-8/art-86/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-86/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86/par-6
With regard to the application of the provisions of Article 53 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase ", Article 42-12-5-2 or" in paragraph (1), item (ii) of that Article is deemed to be replaced with "or".
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### 第八十七条（金属鉱業等鉱害防止準備金に関する経過措置） — Transitional Measures Concerning Reserve for Prevention of Pollution Caused by Metal Mining, etc.
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suppl-5021-8/art-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-87
**第一項** 施行日の前日を含む事業年度終了の日において旧租税特別措置法第五十五条の二第二項に規定する金属鉱業等鉱害防止準備金の金額を有する法人（施行日以後に同条第一項に規定する特定施設（その使用の開始の日が令和二年三月三十一日以前であるものに限る。）の移転を受ける法人を含む。）の施行日以後に開始する各事業年度の所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「平成三十二年三月三十一日」とあるのは「令和九年三月三十一日」と、「特定施設（以下」とあるのは「特定施設（その使用の開始の日が令和二年三月三十一日以前であるものに限る。以下」と、「独立行政法人石油天然ガス・金属鉱物資源機構」とあるのは「独立行政法人エネルギー・金属鉱物資源機構」と、「百分の八十」とあるのは「百分の八十（当該事業年度が、令和二年四月一日から令和三年三月三十一日までの間に開始する事業年度であるときは百分の七十とし、同年四月一日から令和四年三月三十一日までの間に開始する事業年度であるときは百分の六十とし、同年四月一日から令和五年三月三十一日までの間に開始する事業年度であるときは百分の五十とし、同年四月一日から令和六年三月三十一日までの間に開始する事業年度であるときは百分の四十とし、同年四月一日から令和七年三月三十一日までの間に開始する事業年度であるときは百分の三十とし、同年四月一日から令和八年三月三十一日までの間に開始する事業年度であるときは百分の二十とし、同年四月一日から令和九年三月三十一日までの間に開始する事業年度であるときは百分の十とする。）」と、同条第二項中「積み立てた第六十八条の四十四第一項」とあるのは「積み立てた所得税法等の一部を改正する法律（令和二年法律第八号）附則第百一条第一項の規定によりなおその効力を有するものとされる同法第十五条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の四十四第一項」と、「係る第六十八条の四十四第一項」とあるのは「係る旧効力措置法第六十八条の四十四第一項」と、同条第三項から第五項までの規定中「第六十八条の四十四第一項」とあるのは「旧効力措置法第六十八条の四十四第一項」と、同条第七項中「独立行政法人石油天然ガス・金属鉱物資源機構」とあるのは「独立行政法人エネルギー・金属鉱物資源機構」と、「百分の八十」とあるのは「百分の八十（当該事業年度が、令和二年四月一日から令和三年三月三十一日までの間に開始する事業年度であるときは百分の七十とし、同年四月一日から令和四年三月三十一日までの間に開始する事業年度であるときは百分の六十とし、同年四月一日から令和五年三月三十一日までの間に開始する事業年度であるときは百分の五十とし、同年四月一日から令和六年三月三十一日までの間に開始する事業年度であるときは百分の四十とし、同年四月一日から令和七年三月三十一日までの間に開始する事業年度であるときは百分の三十とし、同年四月一日から令和八年三月三十一日までの間に開始する事業年度であるときは百分の二十とし、同年四月一日から令和九年三月三十一日までの間に開始する事業年度であるときは百分の十とする。）」と、同条第九項中「第六十八条の四十四第一項」とあるのは「旧効力措置法第六十八条の四十四第一項」と、「（第六十八条の四十四第八項」とあるのは「（旧効力措置法第六十八条の四十四第八項」と、「「第六十八条の四十四第八項」とあるのは「「所得税法等の一部を改正する法律（令和二年法律第八号）附則第百一条第一項の規定によりなおその効力を有するものとされる同法第十五条の規定による改正前の租税特別措置法第六十八条の四十四第八項」と、同条第十項中「第六十八条の四十四第一項」とあるのは「旧効力措置法第六十八条の四十四第一項」と、同条第十一項中「第六十八条の四十四第九項」とあるのは「旧効力措置法第六十八条の四十四第九項」と、同条第十二項中「第六十八条の四十四第一項」とあるのは「旧効力措置法第六十八条の四十四第一項」と、同条第十三項中「第六十八条の四十四第十項」とあるのは「旧効力措置法第六十八条の四十四第十項」とする。
suppl-5021-8/art-87/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-87/par-1
With regard to the calculation of the amount of income for each business year beginning on or after the Effective Date of a corporation that has an amount of the reserve for prevention of pollution caused by metal mining, etc. prescribed in Article 55-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation at the end of the business year that includes the day before the Effective Date (including a corporation that receives, on or after the Effective Date, a transfer of a specified facility prescribed in paragraph (1) of that Article (limited to one whose use commenced on or before March 31, 2020)), the provisions of that Article remain in force. In this case, in paragraph (1) of that Article, the phrase "March 31, 2020" is deemed to be replaced with "March 31, 2027", the phrase "specified facility (hereinafter" with "specified facility (limited to one whose use commenced on or before March 31, 2020; hereinafter", the phrase "Japan Oil, Gas and Metals National Corporation" with "Japan Organization for Metals and Energy Security", and the phrase "80 percent" with "80 percent (or 70 percent if that business year is a business year beginning during the period from April 1, 2020 to March 31, 2021, 60 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2022, 50 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2023, 40 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2024, 30 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2025, 20 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2026, and 10 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2027)"; in paragraph (2) of that Article, the phrase "Article 68-44, paragraph (1) set aside" with "Article 68-44, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), which remains in force pursuant to the provisions of Article 101, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article), set aside", and the phrase "pertaining to Article 68-44, paragraph (1)" with "pertaining to Article 68-44, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; in the provisions of paragraphs (3) through (5) of that Article, the phrase "Article 68-44, paragraph (1)" with "Article 68-44, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; in paragraph (7) of that Article, the phrase "Japan Oil, Gas and Metals National Corporation" with "Japan Organization for Metals and Energy Security", and the phrase "80 percent" with "80 percent (or 70 percent if that business year is a business year beginning during the period from April 1, 2020 to March 31, 2021, 60 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2022, 50 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2023, 40 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2024, 30 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2025, 20 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2026, and 10 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2027)"; in paragraph (9) of that Article, the phrase "Article 68-44, paragraph (1)" with "Article 68-44, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "(Article 68-44, paragraph (8)" with "(Article 68-44, paragraph (8) of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "'Article 68-44, paragraph (8)" with "'Article 68-44, paragraph (8) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), which remains in force pursuant to the provisions of Article 101, paragraph (1) of the Supplementary Provisions of that Act"; in paragraph (10) of that Article, the phrase "Article 68-44, paragraph (1)" with "Article 68-44, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; in paragraph (11) of that Article, the phrase "Article 68-44, paragraph (9)" with "Article 68-44, paragraph (9) of the Former Act on Special Measures Concerning Taxation Kept in Force"; in paragraph (12) of that Article, the phrase "Article 68-44, paragraph (1)" with "Article 68-44, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; and in paragraph (13) of that Article, the phrase "Article 68-44, paragraph (10)" with "Article 68-44, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force".
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**第二項** 前項の場合において、同項に規定する法人の令和四年四月一日以後に開始する各事業年度（連結子法人の連結親法人事業年度（旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。）が同日前に開始した事業年度を除く。）における前項の規定の適用については、同項中「同条第二項中」とあるのは「同条第二項中「連結事業年度」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法（以下この条において「令和二年旧租税特別措置法」という。）第二条第二項第十九号に規定する連結事業年度（以下この条において「連結事業年度」という。）」と、」と、「同条第三項から第五項までの規定中「第六十八条の四十四第一項」とあるのは「旧効力措置法第六十八条の四十四第一項」とあるのは「同条第三項及び第四項中「第六十八条の四十四第一項」とあるのは「旧効力措置法第六十八条の四十四第一項」と、同条第五項中「第六十八条の四十四第一項」とあるのは「旧効力措置法第六十八条の四十四第一項」と、「が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（」とあるのは「について、法人税法第六十四条の十第四項から第六項までの規定により同法第六十四条の九第一項の規定による承認が効力を失つた場合で、かつ、当該法人が」と、「により、当該」とあるのは「により、その効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失つた日）を含む」と、「場合を含む。）」とあるのは「場合に」と、「同条第九項中」とあるのは「同条第九項中「前条第十一項」とあるのは「令和二年旧租税特別措置法第五十五条第十一項」と、」と、「「第六十八条の四十四第八項」とあるのは「前条第十二項」とあるのは「令和二年旧租税特別措置法第五十五条第十二項」と、「「第六十八条の四十四第八項」と、「同条第十一項中」とあるのは「同条第十一項中「前条第十六項」とあるのは「令和二年旧租税特別措置法第五十五条第十六項」と、」と、「同条第十二項」とあるのは「「連結法人」とあるのは「令和二年旧租税特別措置法第二条第二項第十号の六に規定する連結法人（第十三項において「連結法人」という。）」と、同条第十二項」と、「同条第十三項中」とあるのは「同条第十三項中「前条第二十項」とあるのは「令和二年旧租税特別措置法第五十五条第二十項」と、」とする。
suppl-5021-8/art-87/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-87/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-87/par-2
In the case referred to in the preceding paragraph, with regard to the application of the provisions of that paragraph in each business year beginning on or after April 1, 2022 of the corporation prescribed in that paragraph (excluding a business year of a consolidated subsidiary corporation for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act) began before that date), in that paragraph, the phrase "in paragraph (2) of that Article" is deemed to be replaced with "in paragraph (2) of that Article, the phrase 'consolidated business year' with 'consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (hereinafter referred to as the “2020 Former Act on Special Measures Concerning Taxation” in this Article) (hereinafter referred to as a “consolidated business year” in this Article)', and", the phrase "in the provisions of paragraphs (3) through (5) of that Article, the phrase 'Article 68-44, paragraph (1)' with 'Article 68-44, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force'" with "in paragraphs (3) and (4) of that Article, the phrase 'Article 68-44, paragraph (1)' with 'Article 68-44, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force'; in paragraph (5) of that Article, the phrase 'Article 68-44, paragraph (1)' with 'Article 68-44, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force', the phrase 'is, in the case where the business year does not fall under a consolidated business year and the business year that includes the day preceding the first day of that business year fell under a consolidated business year, not a person who may file the tax return, etc. for that business year using a blue return (' with 'is concerned, in the case where the approval under the provisions of Article 64-9, paragraph (1) of the Corporation Tax Act has lost its effect pursuant to the provisions of Article 64-10, paragraphs (4) through (6) of that Act, and the corporation', the phrase 'by reason of which, that' with 'by reason of which, the one that includes the day preceding the day on which the approval lost its effect (or, where that preceding day is the end of a business year of the group tax sharing parent corporation pertaining to that corporation, the day on which the approval lost its effect)', and the phrase 'including the case)' with 'in the case'", the phrase "in paragraph (9) of that Article" with "in paragraph (9) of that Article, the phrase 'paragraph (11) of the preceding Article' with 'Article 55, paragraph (11) of the 2020 Former Act on Special Measures Concerning Taxation', and", the phrase "the phrase 'Article 68-44, paragraph (8)" with "the phrase 'paragraph (12) of the preceding Article' with 'Article 55, paragraph (12) of the 2020 Former Act on Special Measures Concerning Taxation', and the phrase 'Article 68-44, paragraph (8)", the phrase "in paragraph (11) of that Article" with "in paragraph (11) of that Article, the phrase 'paragraph (16) of the preceding Article' with 'Article 55, paragraph (16) of the 2020 Former Act on Special Measures Concerning Taxation', and", the phrase "in paragraph (12) of that Article" with "the phrase 'consolidated corporation' with 'consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the 2020 Former Act on Special Measures Concerning Taxation (referred to as a “consolidated corporation” in paragraph (13))'; in paragraph (12) of that Article", and the phrase "in paragraph (13) of that Article" with "in paragraph (13) of that Article, the phrase 'paragraph (20) of the preceding Article' with 'Article 55, paragraph (20) of the 2020 Former Act on Special Measures Concerning Taxation', and".
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### 第八十八条（特定の資産の買換えの場合等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Replacement of Specified Assets, etc.
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suppl-5021-8/art-88 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-88
**第一項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第二号、第五号及び第六号に係る部分に限る。）の規定は、法人が施行日以後に同表の第二号、第五号又は第六号の上欄に掲げる資産の譲渡をして、施行日以後にこれらの号の下欄に掲げる資産の取得（建設及び製作を含む。以下この条において同じ。）をする場合の当該資産及び当該資産に係る新租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用し、法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第二号、第六号又は第七号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をするこれらの号の下欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定並びに法人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたこれらの号の下欄に掲げる資産については、第三項の規定の適用がある場合を除き、なお従前の例による。
suppl-5021-8/art-88/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-88/par-1
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii), (v) and (vi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply, in the case where a corporation makes a transfer of assets listed in the left-hand column of item (ii), (v) or (vi) of that table on or after the Effective Date and acquires (including construction and manufacture; hereinafter the same applies in this Article) assets listed in the right-hand column of those items on or after the Effective Date, to those assets and to the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and, except where the provisions of paragraph (3) apply, the provisions then in force continue to govern assets listed in the right-hand column of item (ii), (vi) or (vii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date or are acquired on or after the Effective Date in the case where a corporation made a transfer of assets listed in the left-hand column of those items before the Effective Date, the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, and assets listed in the right-hand column of those items that were acquired before the Effective Date in the case where a corporation makes a transfer of assets listed in the left-hand column of those items on or after the Effective Date.
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**第二項** 法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第四号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定については、なお従前の例による。
suppl-5021-8/art-88/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-88/par-2
The provisions then in force continue to govern assets listed in the right-hand column of item (iv) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date or are acquired on or after the Effective Date in the case where a corporation made a transfer of assets listed in the left-hand column of that item before the Effective Date, and the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets.
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**第三項** 法人が施行日から令和四年九月三十日までの間に取得をする旧租税特別措置法第六十五条の七第一項の表の第七号の下欄に掲げる資産（同欄に規定する国内にある鉄道事業の用に供される車両及び運搬具のうち政令で定めるもので当該法人が施行日前に締結した契約に基づき取得をするものに限る。）については、租税特別措置法第六十五条の七第一項の表の第四号の下欄に掲げる資産とみなして、同条から同法第六十五条の九まで（同法第六十五条の七第十四項（同法第六十五条の八第十八項において準用する場合を含む。）を除く。）の規定を適用する。
suppl-5021-8/art-88/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-88/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-88/par-3
With regard to assets listed in the right-hand column of item (vii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquires during the period from the Effective Date to September 30, 2022 (limited to those specified by Cabinet Order among the vehicles and transport equipment used for railway business in Japan prescribed in that column, which the corporation acquires based on a contract concluded before the Effective Date), the provisions of Articles 65-7 through 65-9 of the Act on Special Measures Concerning Taxation (excluding Article 65-7, paragraph (14) of that Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (18) of that Act)) apply by deeming those assets to be assets listed in the right-hand column of item (iv) of the table in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation.
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### 第八十九条（国外関連者との取引に係る課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation, etc. on Transactions with Foreign Affiliates
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suppl-5021-8/art-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-89
**第一項** 新租税特別措置法第六十六条の四第二十七項及び第三十項の規定は、施行日以後に同条第二十七項各号に定める期限又は日が到来する法人税又は地方法人税について適用し、施行日前に旧租税特別措置法第六十六条の四第二十七項各号に定める期限又は日が到来した法人税又は地方法人税については、なお従前の例による。この場合において、法人の施行日前に開始した事業年度（施行日以後に新租税特別措置法第六十六条の四第二十七項各号に定める期限又は日が到来するものに限る。）における新租税特別措置法第六十六条の四第二十七項及び第三十項の規定の適用については、同条第二十七項中「七年」とあるのは「六年」と、「及び第四項並びに」とあるのは「から第五項まで及び」と、「租税特別措置法第六十六条の四第二十七項（」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号。以下この条において「令和二年改正法」という。）附則第八十九条第一項（国外関連者との取引に係る課税の特例等に関する経過措置）の規定により読み替えて適用される租税特別措置法第六十六条の四第二十七項（」と、「租税特別措置法第六十六条の四第二十七項の」とあるのは「令和二年改正法附則第八十九条第一項の規定により読み替えて適用される租税特別措置法第六十六条の四第二十七項の」と、「同法第六十六条の四第二十七項」と」とあるのは「令和二年改正法附則第八十九条第一項の規定により読み替えて適用される租税特別措置法第六十六条の四第二十七項」と、同条第五項中「又は前二項」とあるのは「若しくは前二項又は令和二年改正法附則第八十九条第一項の規定により読み替えて適用される租税特別措置法第六十六条の四第二十七項」と」と、「租税特別措置法第六十六条の四第二十七項」」とあるのは「令和二年改正法附則第八十九条第一項の規定により読み替えて適用される租税特別措置法第六十六条の四第二十七項」」と、「（租税特別措置法」とあるのは「（所得税法等の一部を改正する法律（令和二年法律第八号。以下この項及び第三項において「令和二年改正法」という。）附則第八十九条第一項の規定により読み替えて適用される租税特別措置法」と、同条第三十項中「第二十七項の規定により読み替えて適用される国税通則法」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号）附則第八十九条第一項の規定により読み替えて適用される第二十七項の規定により読み替えて適用される国税通則法」と、「租税特別措置法」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号。以下この項において「令和二年改正法」という。）附則第八十九条第一項（国外関連者との取引に係る課税の特例等に関する経過措置）の規定により読み替えて適用される租税特別措置法」と、「同法第六十六条の四第二十七項」とあるのは「令和二年改正法附則第八十九条第一項の規定により読み替えて適用される租税特別措置法第六十六条の四第二十七項」とする。
suppl-5021-8/art-89/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-89/par-1
The provisions of Article 66-4, paragraphs (27) and (30) of the New Act on Special Measures Concerning Taxation apply to corporation tax or local corporation tax for which the time limit or date specified in the items of paragraph (27) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax or local corporation tax for which the time limit or date specified in the items of Article 66-4, paragraph (27) of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date. In this case, with regard to the application of the provisions of Article 66-4, paragraphs (27) and (30) of the New Act on Special Measures Concerning Taxation in a business year of a corporation that began before the Effective Date (limited to one for which the time limit or date specified in the items of Article 66-4, paragraph (27) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date), in paragraph (27) of that Article, the phrase "seven years" is deemed to be replaced with "six years", the phrase "and (4)" with "through (5)", the phrase "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation (" with "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (1) (Transitional Measures Concerning Special Provisions on Taxation, etc. on Transactions with Foreign Affiliates) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "2020 Income Tax Act Amendment" in this Article) (", the phrase "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation" with "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment", the phrase "Article 66-4, paragraph (27) of that Act'" with "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment', and the phrase 'or the preceding two paragraphs' in paragraph (5) of that Article with 'or the preceding two paragraphs, or Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment'", the phrase "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation'" with "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment'", and the phrase "(the Act on Special Measures Concerning Taxation" with "(the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "2020 Income Tax Act Amendment" in this paragraph and paragraph (3))"; and in paragraph (30) of that Article, the phrase "the Act on General Rules for National Taxes as applied following the replacement of terms pursuant to the provisions of paragraph (27)" with "the Act on General Rules for National Taxes as applied following the replacement of terms pursuant to the provisions of paragraph (27) as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)", the phrase "the Act on Special Measures Concerning Taxation" with "the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (1) (Transitional Measures Concerning Special Provisions on Taxation, etc. on Transactions with Foreign Affiliates) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "2020 Income Tax Act Amendment" in this paragraph)", and the phrase "Article 66-4, paragraph (27) of that Act" with "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment".
machine translation, not official
**第二項** 新租税特別措置法第六十六条の四の三第十四項において準用する新租税特別措置法第六十六条の四第二十七項及び第三十項の規定は、施行日以後に同条第二十七項各号に定める期限又は日が到来する法人税又は地方法人税について適用し、施行日前に旧租税特別措置法第六十六条の四の三第十四項において準用する旧租税特別措置法第六十六条の四第二十七項各号に定める期限又は日が到来した法人税又は地方法人税については、なお従前の例による。この場合において、外国法人の施行日前に開始した事業年度（施行日以後に新租税特別措置法第六十六条の四の三第十四項において準用する新租税特別措置法第六十六条の四第二十七項各号に定める期限又は日が到来するものに限る。）における新租税特別措置法第六十六条の四の三第十四項の規定の適用については、同項の表第六十六条の四第二十七項の項中「租税特別措置法第六十六条の四第二十七項（租税特別措置法第六十六条の四の三第十四項（外国法人の内部取引に係る課税の特例）において準用する同法第六十六条の四第二十七項（及び租税特別措置法第六十六条の四第二十七項の及び租税特別措置法第六十六条の四の三第十四項において準用する同法第六十六条の四第二十七項の及び同法及び同法第六十六条の四の三第十四項において準用する同法「前条及び租税特別措置法「前条及び租税特別措置法第六十六条の四の三第十四項において準用する同法租税特別措置法（昭和三十二年法律第二十六号）租税特別措置法（昭和三十二年法律第二十六号）第六十六条の四の三第十四項において準用する同法並びに租税特別措置法並びに租税特別措置法第六十六条の四の三第十四項において準用する同法、租税特別措置法、租税特別措置法第六十六条の四の三第十四項において準用する同法」とあるのは「七年六年及び第四項並びにから第五項まで及び租税特別措置法第六十六条の四第二十七項（所得税法等の一部を改正する法律（令和二年法律第八号。以下この条において「令和二年改正法」という。）附則第八十九条第二項（国外関連者との取引に係る課税の特例等に関する経過措置）の規定により読み替えて適用される租税特別措置法第六十六条の四の三第十四項（外国法人の内部取引に係る課税の特例）において準用する同法第六十六条の四第二十七項（租税特別措置法第六十六条の四第二十七項の令和二年改正法附則第八十九条第二項の規定により読み替えて適用される租税特別措置法第六十六条の四の三第十四項において準用する同法第六十六条の四第二十七項の同法第六十六条の四第二十七項」と令和二年改正法附則第八十九条第二項の規定により読み替えて適用される租税特別措置法第六十六条の四の三第十四項において準用する同法第六十六条の四第二十七項」と、同条第五項中「又は前二項」とあるのは「若しくは前二項又は令和二年改正法附則第八十九条第二項の規定により読み替えて適用される租税特別措置法第六十六条の四の三第十四項において準用する同法第六十六条の四第二十七項」と租税特別措置法第六十六条の四第二十七項」令和二年改正法附則第八十九条第二項の規定により読み替えて適用される租税特別措置法第六十六条の四の三第十四項において準用する同法第六十六条の四第二十七項」租税特別措置法（昭和三十二年法律第二十六号）所得税法等の一部を改正する法律（令和二年法律第八号。以下この項及び第三項において「令和二年改正法」という。）附則第八十九条第二項の規定により読み替えて適用される租税特別措置法（昭和三十二年法律第二十六号）第六十六条の四の三第十四項において準用する同法」と、同表第六十六条の四第三十項の項中「租税特別措置法租税特別措置法第六十六条の四の三第十四項（外国法人の内部取引に係る課税の特例）において準用する同法」とあるのは「第二十七項の規定により読み替えて適用される国税通則法所得税法等の一部を改正する法律（令和二年法律第八号）附則第八十九条第二項の規定により読み替えて適用される租税特別措置法第六十六条の四の三第十四項において準用する第二十七項の規定により読み替えて適用される国税通則法租税特別措置法所得税法等の一部を改正する法律（令和二年法律第八号。以下この項において「令和二年改正法」という。）附則第八十九条第二項（国外関連者との取引に係る課税の特例等に関する経過措置）の規定により読み替えて適用される租税特別措置法第六十六条の四の三第十四項（外国法人の内部取引に係る課税の特例）において準用する同法」と、「同法第六十六条の四の三第十四項」とあるのは「令和二年改正法附則第八十九条第二項の規定により読み替えて適用される租税特別措置法第六十六条の四の三第十四項」とする。
suppl-5021-8/art-89/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-89/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-89/par-2
The provisions of Article 66-4, paragraphs (27) and (30) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the New Act on Special Measures Concerning Taxation apply to corporation tax or local corporation tax for which the time limit or date specified in the items of paragraph (27) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax or local corporation tax for which the time limit or date specified in the items of Article 66-4, paragraph (27) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date. In this case, with regard to the application of the provisions of Article 66-4-3, paragraph (14) of the New Act on Special Measures Concerning Taxation in a business year of a foreign corporation that began before the Effective Date (limited to one for which the time limit or date specified in the items of Article 66-4, paragraph (27) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date), in the row for Article 66-4, paragraph (27) of the table in that paragraph, the phrase "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation (Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of the Act on Special Measures Concerning Taxation (and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation and Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation and that Act and that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act 'the preceding Article and the Act on Special Measures Concerning Taxation 'the preceding Article and that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) and the Act on Special Measures Concerning Taxation and that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation, the Act on Special Measures Concerning Taxation, that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "seven years six years and (4) through (5) Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation (Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (2) (Transitional Measures Concerning Special Provisions on Taxation, etc. on Transactions with Foreign Affiliates) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this Article) (Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (2) of the Supplementary Provisions of the 2020 Income Tax Act Amendment Article 66-4, paragraph (27) of that Act' Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (2) of the Supplementary Provisions of the 2020 Income Tax Act Amendment', and the phrase 'or the preceding two paragraphs' in paragraph (5) of that Article with 'or the preceding two paragraphs, or Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (2) of the Supplementary Provisions of the 2020 Income Tax Act Amendment' Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation' Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (2) of the Supplementary Provisions of the 2020 Income Tax Act Amendment' the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph and paragraph (3))", in the row for Article 66-4, paragraph (30) of that table, the phrase "the Act on Special Measures Concerning Taxation that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of the Act on Special Measures Concerning Taxation" with "the Act on General Rules for National Taxes as applied following the replacement of terms pursuant to the provisions of paragraph (27) the Act on General Rules for National Taxes as applied following the replacement of terms pursuant to the provisions of paragraph (27) as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) the Act on Special Measures Concerning Taxation that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (2) (Transitional Measures Concerning Special Provisions on Taxation, etc. on Transactions with Foreign Affiliates) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph)", and the phrase "Article 66-4-3, paragraph (14) of that Act" with "Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (2) of the Supplementary Provisions of the 2020 Income Tax Act Amendment".
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### 第九十条（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Domestic Corporations
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suppl-5021-8/art-90 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-90
**第一項** 新租税特別措置法第六十六条の七第四項の規定は、同項に規定する外国関係会社の施行日以後に終了する事業年度に係る同項に規定する課税対象金額又は部分課税対象金額に係る同項に規定する外国法人税の額について適用する。
suppl-5021-8/art-90/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-90/par-1
The provisions of Article 66-7, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in that paragraph pertaining to the taxable amount or partially taxable amount prescribed in that paragraph for business years of a foreign affiliated company prescribed in that paragraph ending on or after the Effective Date.
machine translation, not official
**第二項** 施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第六十六条の七第十項及び第六十六条の九の三第九項の規定の適用については、これらの規定中「、第四十二条の十二の五第七項又は第四十二条の十二の五の二第六項」とあるのは、「又は第四十二条の十二の五第七項」とする。
suppl-5021-8/art-90/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-90/par-2
With regard to the application of the provisions of Article 66-7, paragraph (10) and Article 66-9-3, paragraph (9) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase ", Article 42-12-5, paragraph (7) or Article 42-12-5-2, paragraph (6)" in those provisions is deemed to be replaced with "or Article 42-12-5, paragraph (7)".
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### 第九十一条（中小企業者の欠損金等以外の欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses Other Than Losses, etc. of Small and Medium Sized Enterprises
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suppl-5021-8/art-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-91
**第一項** 新租税特別措置法第六十六条の十二の規定は、法人の施行日以後に終了する事業年度において生じた欠損金額（租税特別措置法第六十六条の十二第一項本文に規定する欠損金額をいう。次項及び第三項において同じ。）について適用し、法人の施行日前に終了した事業年度において生じた旧租税特別措置法第六十六条の十三第一項本文に規定する欠損金額については、なお従前の例による。
suppl-5021-8/art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-91/par-1
The provisions of Article 66-12 of the New Act on Special Measures Concerning Taxation apply to the amount of loss (meaning the amount of loss prescribed in the main clause of Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in the following paragraph and paragraph (3)) incurred in a business year of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern the amount of loss prescribed in the main clause of Article 66-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation incurred in a business year of a corporation that ended before the Effective Date.
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**第二項** 租税特別措置法第二条第二項第二十九号に規定する青色申告書を提出する法人（同法第六十六条の十二第一項各号に掲げる法人を除く。）で旧租税特別措置法第六十六条の十三第二項に規定する認定事業再編事業者であるもの（施行日前に同項に規定する特定事業再編計画について農業競争力強化支援法（平成二十九年法律第三十五号）第十八条第一項の認定を受けたものに限る。以下この項及び第四項において「認定事業再編法人」という。）の施行日以後に終了する事業年度（租税特別措置法第四十六条並びに同条の規定に係る新租税特別措置法第五十二条の二第一項及び第四項並びに第五十二条の三第一項から第三項まで、第十一項及び第十二項の規定の適用を受ける事業年度を除く。）において生じた欠損金額（法人税法第八十条第五項において準用する同条第一項の規定又は同法第百四十四条の十三第十一項において準用する同条第一項若しくは第二項の規定により還付を受ける金額の計算の基礎とする租税特別措置法第六十六条の十二第一項ただし書に規定する災害損失欠損金額（当該認定事業再編法人が同法第二条第二項第十号の六に規定する通算法人である場合には、法人税法第八十条第十三項の規定により還付を受けるべき金額の計算の基礎となった金額とされた金額）を除く。）のうち、旧租税特別措置法第六十六条の十三第二項に規定する政令で定める金額に達するまでの金額（以下この条において「特定設備廃棄等欠損金額」という。）については、租税特別措置法第六十六条の十二第一項の規定は、適用しない。
suppl-5021-8/art-91/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-91/par-2
The provisions of Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation do not apply to the portion, up to the amount specified by Cabinet Order prescribed in Article 66-13, paragraph (2) of the Former Act on Special Measures Concerning Taxation, of the amount of loss (excluding the amount of deficit from disaster losses prescribed in the proviso to Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation that serves as the basis for calculating the amount to be refunded pursuant to the provisions of Article 80, paragraph (1) of the Corporation Tax Act as applied mutatis mutandis pursuant to paragraph (5) of that Article or the provisions of Article 144-13, paragraph (1) or (2) of that Act as applied mutatis mutandis pursuant to paragraph (11) of that Article (or, if the certified business restructuring corporation is a group tax sharing corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation, the amount deemed to be the amount that served as the basis for calculating the amount to be refunded pursuant to the provisions of Article 80, paragraph (13) of the Corporation Tax Act)) incurred in a business year ending on or after the Effective Date (excluding a business year in which the provisions of Article 46 of the Act on Special Measures Concerning Taxation, and the provisions of Article 52-2, paragraphs (1) and (4) and Article 52-3, paragraphs (1) through (3), (11) and (12) of the New Act on Special Measures Concerning Taxation pertaining to the provisions of that Article, are applied) of a corporation filing a blue return prescribed in Article 2, paragraph (2), item (xxix) of the Act on Special Measures Concerning Taxation (excluding the corporations listed in the items of Article 66-12, paragraph (1) of that Act) that is a certified business restructuring operator prescribed in Article 66-13, paragraph (2) of the Former Act on Special Measures Concerning Taxation (limited to one that obtained, before the Effective Date, the certification under Article 18, paragraph (1) of the Act on the Support for Strengthening Agricultural Competitiveness (Act No. 35 of 2017) for a specified business restructuring plan prescribed in that paragraph; referred to as a "certified business restructuring corporation" in this paragraph and paragraph (4)) (that portion is hereinafter referred to as the "amount of deficit from specified equipment disposal, etc." in this Article).
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**第三項** 特定設備廃棄等欠損金額について法人税法第八十条第一項又は第百四十四条の十三第一項若しくは第二項の規定を適用する場合には、当該特定設備廃棄等欠損金額が生じたこれらの規定に規定する欠損事業年度の欠損金額のうち当該特定設備廃棄等欠損金額を超える部分の金額は、ないものとする。
suppl-5021-8/art-91/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-91/par-3
Where the provisions of Article 80, paragraph (1) or Article 144-13, paragraph (1) or (2) of the Corporation Tax Act are applied with regard to an amount of deficit from specified equipment disposal, etc., the portion of the amount of loss for the loss business year prescribed in those provisions in which that amount of deficit from specified equipment disposal, etc. was incurred that exceeds that amount of deficit from specified equipment disposal, etc. is deemed to be nil.
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**第四項** 通算法人（租税特別措置法第二条第二項第十号の六に規定する通算法人をいう。附則第百十七条において同じ。）である認定事業再編法人の特定設備廃棄等欠損金額は、同法第六十六条の十二第二項の規定の適用については、同項に規定する還付対象欠損金額とみなす。
suppl-5021-8/art-91/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-91/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-91/par-4
The amount of deficit from specified equipment disposal, etc. of a certified business restructuring corporation that is a group tax sharing corporation (meaning a group tax sharing corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation; the same applies in Article 117 of the Supplementary Provisions) is deemed to be the deficit eligible for a refund prescribed in Article 66-12, paragraph (2) of that Act, with regard to the application of the provisions of that paragraph.
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**第五項** 前二項に定めるもののほか、特定設備廃棄等欠損金額がある場合における法人税法第八十条及び第百四十四条の十三の規定の適用その他第二項の規定の適用に関し必要な事項は、政令で定める。
suppl-5021-8/art-91/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-91/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-91/par-5
Beyond what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions of Article 80 and Article 144-13 of the Corporation Tax Act in the case where there is an amount of deficit from specified equipment disposal, etc., and any other matters necessary for the application of the provisions of paragraph (2), are specified by Cabinet Order.
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### 第九十二条（国外所得金額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Calculation of Amount of Foreign-Source Income
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suppl-5021-8/art-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-92
**第一項** 新租税特別措置法第六十七条の十八第十三項において準用する新租税特別措置法第六十六条の四第二十七項及び第三十項の規定は、施行日以後に同条第二十七項各号に定める期限又は日が到来する法人税又は地方法人税について適用し、施行日前に旧租税特別措置法第六十七条の十八第十三項において準用する旧租税特別措置法第六十六条の四第二十七項各号に定める期限又は日が到来した法人税又は地方法人税については、なお従前の例による。この場合において、内国法人の施行日前に開始した事業年度（施行日以後に新租税特別措置法第六十七条の十八第十三項において準用する新租税特別措置法第六十六条の四第二十七項各号に定める期限又は日が到来するものに限る。）における新租税特別措置法第六十七条の十八第十三項の規定の適用については、同項の表第六十六条の四第二十七項の項中「租税特別措置法第六十六条の四第二十七項（租税特別措置法第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する同法第六十六条の四第二十七項（及び租税特別措置法第六十六条の四第二十七項の及び租税特別措置法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項の及び同法及び同法第六十七条の十八第十三項において準用する同法「前条及び租税特別措置法「前条及び租税特別措置法第六十七条の十八第十三項において準用する同法租税特別措置法（昭和三十二年法律第二十六号）租税特別措置法（昭和三十二年法律第二十六号）第六十七条の十八第十三項において準用する同法並びに租税特別措置法並びに租税特別措置法第六十七条の十八第十三項において準用する同法、租税特別措置法、租税特別措置法第六十七条の十八第十三項において準用する同法」とあるのは「七年六年及び第四項並びにから第五項まで及び租税特別措置法第六十六条の四第二十七項（所得税法等の一部を改正する法律（令和二年法律第八号。以下この条において「令和二年改正法」という。）附則第九十二条（国外所得金額の計算の特例に関する経過措置）の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する同法第六十六条の四第二十七項（租税特別措置法第六十六条の四第二十七項の令和二年改正法附則第九十二条の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項の同法第六十六条の四第二十七項」と令和二年改正法附則第九十二条の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項」と、同条第五項中「又は前二項」とあるのは「若しくは前二項又は令和二年改正法附則第九十二条の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項」と租税特別措置法第六十六条の四第二十七項」令和二年改正法附則第九十二条の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項」租税特別措置法（昭和三十二年法律第二十六号）所得税法等の一部を改正する法律（令和二年法律第八号。以下この項及び第三項において「令和二年改正法」という。）附則第九十二条の規定により読み替えて適用される租税特別措置法（昭和三十二年法律第二十六号）第六十七条の十八第十三項において準用する同法」と、同表第六十六条の四第三十項の項中「租税特別措置法租税特別措置法第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する同法」とあるのは「第二十七項の規定により読み替えて適用される国税通則法所得税法等の一部を改正する法律（令和二年法律第八号）附則第九十二条の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項において準用する第二十七項の規定により読み替えて適用される国税通則法租税特別措置法所得税法等の一部を改正する法律（令和二年法律第八号。以下この項において「令和二年改正法」という。）附則第九十二条（国外所得金額の計算の特例に関する経過措置）の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する同法」と、「同法第六十七条の十八第十三項」とあるのは「令和二年改正法附則第九十二条の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項」とする。
suppl-5021-8/art-92/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-92/par-1
The provisions of Article 66-4, paragraphs (27) and (30) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax or local corporation tax for which the deadline or date specified in any of the items of paragraph (27) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax or local corporation tax for which the deadline or date specified in any of the items of Article 66-4, paragraph (27) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date. In this case, with regard to the application of the provisions of Article 67-18, paragraph (13) of the New Act on Special Measures Concerning Taxation in a business year of a domestic corporation that began before the Effective Date (limited to one for which the deadline or date specified in any of the items of Article 66-4, paragraph (27) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date), the phrase "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation ( Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions for Calculation of Amount of Foreign-Source Income) of the Act on Special Measures Concerning Taxation ( and of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation and of Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation and that Act and that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act 'the preceding Article and the Act on Special Measures Concerning Taxation 'the preceding Article and that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) and the Act on Special Measures Concerning Taxation and that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation , the Act on Special Measures Concerning Taxation , that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation" in the row for Article 66-4, paragraph (27) in the table of that paragraph is deemed to be replaced with "seven years six years and paragraph (4), and through paragraph (5), and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation ( Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions for Calculation of Amount of Foreign-Source Income) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 (Transitional Measures Concerning Special Provisions for Calculation of Amount of Foreign-Source Income) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this Article) ( of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation of Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment Article 66-4, paragraph (27) of that Act' and Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment', and the phrase 'or the preceding two paragraphs' in paragraph (5) of that Article is deemed to be replaced with 'or the preceding two paragraphs, or Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation' Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph and paragraph (3))", the phrase "the Act on Special Measures Concerning Taxation that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions for Calculation of Amount of Foreign-Source Income) of the Act on Special Measures Concerning Taxation" in the row for Article 66-4, paragraph (30) of that table is deemed to be replaced with "the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to paragraph (27) the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to paragraph (27) as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) the Act on Special Measures Concerning Taxation that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions for Calculation of Amount of Foreign-Source Income) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 (Transitional Measures Concerning Special Provisions for Calculation of Amount of Foreign-Source Income) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph)", and the phrase "Article 67-18, paragraph (13) of that Act" is deemed to be replaced with "Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment".
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### 第九十三条（連結法人が試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research
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suppl-5021-8/art-93 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-93
**第一項** 施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第六十八条の九第八項の規定の適用については、同項第二号イ中「、第六十八条の十五の六並びに第六十八条の十五の六の二第二項」とあるのは、「並びに第六十八条の十五の六」とする。
suppl-5021-8/art-93/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-93/par-1
With regard to the application of the provisions of Article 68-9, paragraph (8) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase ", Article 68-15-6, and Article 68-15-6-2, paragraph (2)" in item (ii), (a) of that paragraph is deemed to be replaced with "and Article 68-15-6".
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### 第九十四条（連結法人が高度省エネルギー増進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Advanced Energy-Saving Promotion Equipment, etc.
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suppl-5021-8/art-94 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-94 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-94
**第一項** 新租税特別措置法第六十八条の十の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する高度省エネルギー増進設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十第一項に規定する高度省エネルギー増進設備等については、なお従前の例による。
suppl-5021-8/art-94/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-94/par-1
The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation apply to advanced energy-saving promotion equipment, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, or manufactures or constructs, on or after the Effective Date, and the provisions then in force continue to govern advanced energy-saving promotion equipment, etc. prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, or manufactured or constructed, before the Effective Date.
machine translation, not official
### 第九十五条（連結法人が国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation, etc. or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in a National Strategic Special Zone
caption: machine translation, not official
suppl-5021-8/art-95 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-95 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-95
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の十四第三項に規定する開発研究用資産に係る同項の規定の適用については、なお従前の例による。
suppl-5021-8/art-95/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-95/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-95/par-1
With regard to the application of the provisions of Article 68-14, paragraph (3) of the Former Act on Special Measures Concerning Taxation to assets for development research prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第九十六条（連結法人の地方活力向上地域等において雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Increases in Areas for Improving Regional Vitality, etc.
caption: machine translation, not official
suppl-5021-8/art-96 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-96
**第一項** 新租税特別措置法第六十八条の十五の二の規定は、連結法人（旧租税特別措置法第二条第二項第十号の六に規定する連結法人をいう。以下附則第百七条までにおいて同じ。）の施行日以後に終了する連結事業年度（特例対象連結事業年度を除く。）分の法人税について適用し、連結法人の施行日前に終了した連結事業年度（特例対象連結事業年度を含む。）分の法人税については、なお従前の例による。
suppl-5021-8/art-96/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-96/par-1
The provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years (excluding special eligible consolidated business years) of a consolidated corporation (meaning a consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter through Article 107 of the Supplementary Provisions) ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years (including special eligible consolidated business years) of a consolidated corporation that ended before the Effective Date.
machine translation, not official
**第二項** 前項に規定する特例対象連結事業年度とは、連結法人（その連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人のいずれかが施行日前に地域再生法第十七条の二第三項の認定を受けたものに限る。）の施行日以後に終了する連結事業年度（その連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人のいずれかが施行日以後に同条第三項の認定又は同条第四項の規定による変更の認定を受ける場合におけるこれらの認定を受ける日以後に終了する連結事業年度を除く。）をいう。
suppl-5021-8/art-96/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-96/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-96/par-2
The term "special eligible consolidated business year" prescribed in the preceding paragraph means a consolidated business year, ending on or after the Effective Date, of a consolidated corporation (limited to one whose consolidated parent corporation or any consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received the certification under Article 17-2, paragraph (3) of the Local Revitalization Act before the Effective Date) (excluding, in the case where its consolidated parent corporation or any consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives, on or after the Effective Date, the certification under paragraph (3) of that Article or the certification of a change under paragraph (4) of that Article, a consolidated business year ending on or after the day on which it receives that certification).
machine translation, not official
**第三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、働き方改革を推進するための関係法律の整備に関する法律附則第三条第一項に規定する中小事業主であるものに対する施行日から令和三年三月三十一日までの間における新租税特別措置法第六十八条の十五の二第五項第七号ロの規定の適用については、同号ロ中「短時間労働者及び有期雇用労働者の雇用管理の改善等に関する法律第二条第一項」とあるのは、「働き方改革を推進するための関係法律の整備に関する法律附則第十一条第一項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の短時間労働者の雇用管理の改善等に関する法律第二条」とする。
suppl-5021-8/art-96/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-96/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-96/par-3
With regard to the application of the provisions of Article 68-15-2, paragraph (5), item (vii), (b) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2021 to a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is a small and medium sized business owner prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act on the Arrangement of Related Acts to Promote Work Style Reform, the phrase "Article 2, paragraph (1) of the Act on Improvement of Personnel Management and Conversion of Employment Status for Part-Time Workers and Fixed-Term Workers" in item (vii), (b) of that paragraph is deemed to be replaced with "Article 2 of the Act on Improvement, etc. of Employment Management for Part-Time Workers prior to the amendment by Article 7 of the Act on the Arrangement of Related Acts to Promote Work Style Reform, which remains in force pursuant to Article 11, paragraph (1) of the Supplementary Provisions of that Act".
machine translation, not official
### 第九十七条（連結法人が認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Makes a Donation in Connection with a Donation-Utilizing Project of a Certified Local Government
caption: machine translation, not official
suppl-5021-8/art-97 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-97 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-97
**第一項** 新租税特別措置法第六十八条の十五の三第一項（同項に規定する特定寄附金に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に支出する同項に規定する特定寄附金について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に支出した旧租税特別措置法第六十八条の十五の三第一項に規定する特定寄附金については、なお従前の例による。
suppl-5021-8/art-97/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-97/par-1
The provisions of Article 68-15-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning specified donations prescribed in that paragraph) apply to specified donations prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation pays on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in Article 68-15-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation paid before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十五の三第一項（同項に規定する特定寄附金に係る部分を除く。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-5021-8/art-97/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-97/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-97/par-2
The provisions of Article 68-15-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning specified donations prescribed in that paragraph) apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.
machine translation, not official
### 第九十八条（連結法人が革新的情報産業活用設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment for Utilizing the Innovative Information Industry
caption: machine translation, not official
suppl-5021-8/art-98 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-98
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の十五の七第一項に規定する革新的情報産業活用設備及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日前に生産性向上特別措置法第二十二条第一項の認定を受けたものが当該認定に係る同法第二十三条第二項に規定する認定革新的データ産業活用計画に従って実施される旧租税特別措置法第六十八条の十五の七第一項に規定する革新的データ産業活用の用に供するために施行日から令和三年三月三十一日までの間に取得又は製作をする同項に規定する革新的情報産業活用設備については、なお従前の例による。
suppl-5021-8/art-98/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-98/par-1
The provisions then in force continue to govern equipment for utilizing the innovative information industry prescribed in Article 68-15-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date, and equipment for utilizing the innovative information industry prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, having received the certification under Article 22, paragraph (1) of the Act on Special Measures for Productivity Improvement before the Effective Date, acquires or manufactures during the period from the Effective Date to March 31, 2021 for use in the innovative data industry utilization prescribed in Article 68-15-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out in accordance with the certified innovative data industry utilization plan prescribed in Article 23, paragraph (2) of that Act pertaining to that certification.
machine translation, not official
### 第九十九条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax of Consolidated Corporations
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suppl-5021-8/art-99 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-99 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-99
**第一項** 施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第六十八条の十五の八の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 十七 第六十八条の十五の六の二第二項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額
十八 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額 十七 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額
第六項 、第九号又は第十七号 又は第九号
第八項 、第六十八条の十四の三第六項及び第六十八条の十五の六の二第六項 及び第六十八条の十四の三第六項
suppl-5021-8/art-99/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-99/par-1
With regard to the application of the provisions of Article 68-15-8 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
paragraph (1) (xvii) the provisions of Article 68-15-6-2, paragraph (2): the sum of the amounts obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph
(xviii) beyond what is listed in the preceding items, the provisions specified by Cabinet Order as provisions prescribing special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as being similar to the amount specified in each of those items (xvii) beyond what is listed in the preceding items, the provisions specified by Cabinet Order as provisions prescribing special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as being similar to the amount specified in each of those items
paragraph (6) , item (ix), or item (xvii) or item (ix)
paragraph (8) , Article 68-14-3, paragraph (6), and Article 68-15-6-2, paragraph (6) and Article 68-14-3, paragraph (6)
machine translation, not official
### 第百条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Consolidated Corporations
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suppl-5021-8/art-100 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-100
**第一項** 新租税特別措置法第六十八条の十六第一項（同項の表の第一号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十六第一項に規定する特定設備等については、なお従前の例による。
suppl-5021-8/art-100/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-100/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-100/par-1
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to specified equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が旧租税特別措置法第六十八条の十七第一項に規定する五年を経過する日以前に取得又は建設をした同項に規定する耐震基準適合建物等については、なお従前の例による。
suppl-5021-8/art-100/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-100/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-100/par-2
The provisions then in force continue to govern buildings, etc. conforming to earthquake-resistance standards prescribed in Article 68-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed on or before the day on which the five years prescribed in that paragraph elapse.
machine translation, not official
**第三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十六第一項に規定する情報流通円滑化設備については、なお従前の例による。
suppl-5021-8/art-100/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-100/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-100/par-3
The provisions then in force continue to govern information distribution facilitation equipment prescribed in Article 68-26, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の三十一の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-5021-8/art-100/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-100/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-100/par-4
The provisions of Article 68-31 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.
machine translation, not official
**第五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の三十四第一項に規定する企業主導型保育施設用資産については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第四十七条第一項」とあるのは、「所得税法等の一部を改正する法律（令和二年法律第八号）附則第八十六条第四項の規定によりなおその効力を有するものとされる同法第十五条の規定による改正前の租税特別措置法第四十七条第一項」とする。
suppl-5021-8/art-100/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-100/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-100/par-5
With regard to assets for employer-led childcare facilities prescribed in Article 68-34, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "Article 47, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), which remains in force pursuant to Article 86, paragraph (4) of the Supplementary Provisions of that Act".
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### 第百一条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations
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suppl-5021-8/art-101 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-101 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-101
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日の前日を含む連結事業年度終了の日において旧租税特別措置法第六十八条の四十四第二項に規定する金属鉱業等鉱害防止準備金の金額を有するもの（連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日以後に同条第一項に規定する特定施設（その使用の開始の日が令和二年三月三十一日以前であるものに限る。）の移転を受けるものを含む。）の施行日以後に開始する各連結事業年度の旧租税特別措置法第二条第二項第二十二号に規定する連結所得の金額の計算については、旧租税特別措置法第六十八条の四十四の規定は、なおその効力を有する。この場合において、同条第一項中「平成三十二年三月三十一日」とあるのは「令和五年三月三十日」と、「第五十五条の二第一項」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号）附則第八十七条第一項の規定によりなおその効力を有するものとされる同法第十五条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第五十五条の二第一項」と、「おいて同法」とあるのは「おいて金属鉱業等鉱害対策特別措置法」と、「独立行政法人石油天然ガス・金属鉱物資源機構」とあるのは「独立行政法人エネルギー・金属鉱物資源機構」と、「百分の八十」とあるのは「百分の八十（当該連結事業年度が、令和二年四月一日から令和三年三月三十一日までの間に開始する連結事業年度であるときは百分の七十とし、同年四月一日から令和四年三月三十一日までの間に開始する連結事業年度であるときは百分の六十とし、同年四月一日から令和五年三月三十日までの間に開始する連結事業年度であるときは百分の五十とする。）」と、同条第二項及び第三項中「第五十五条の二第一項」とあるのは「旧効力措置法第五十五条の二第一項」と、同条第六項中「独立行政法人石油天然ガス・金属鉱物資源機構」とあるのは「独立行政法人エネルギー・金属鉱物資源機構」と、「百分の八十」とあるのは「百分の八十（当該連結事業年度が、令和二年四月一日から令和三年三月三十一日までの間に開始する連結事業年度であるときは百分の七十とし、同年四月一日から令和四年三月三十一日までの間に開始する連結事業年度であるときは百分の六十とし、同年四月一日から令和五年三月三十日までの間に開始する連結事業年度であるときは百分の五十とする。）」と、同条第八項から第十項までの規定中「第五十五条の二第一項」とあるのは「旧効力措置法第五十五条の二第一項」とする。
suppl-5021-8/art-101/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-101/par-1
With regard to the calculation of the amount of consolidated income prescribed in Article 2, paragraph (2), item (xxii) of the Former Act on Special Measures Concerning Taxation for each consolidated business year beginning on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has, at the end of the consolidated business year that includes the day before the Effective Date, an amount of the reserve for prevention of mining pollution from metal mining, etc. prescribed in Article 68-44, paragraph (2) of the Former Act on Special Measures Concerning Taxation (including a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that receives, on or after the Effective Date, a transfer of a specified facility prescribed in paragraph (1) of that Article (limited to one whose use commenced on or before March 31, 2020)), the provisions of Article 68-44 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "March 31, 2020" in paragraph (1) of that Article is deemed to be replaced with "March 30, 2023"; the phrase "Article 55-2, paragraph (1)" with "Article 55-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), which remains in force pursuant to Article 87, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force' in this Article)"; the phrase "in that Act" with "in the Act on Special Measures for Pollution Caused by the Metal Mining Industry, etc"; the phrase "Japan Oil, Gas and Metals National Corporation" with "Japan Organization for Metals and Energy Security"; and the phrase "80 percent" with "80 percent (70 percent where that consolidated business year begins during the period from April 1, 2020 to March 31, 2021, 60 percent where it begins during the period from April 1, 2021 to March 31, 2022, and 50 percent where it begins during the period from April 1, 2022 to March 30, 2023)"; the phrase "Article 55-2, paragraph (1)" in paragraphs (2) and (3) of that Article is deemed to be replaced with "Article 55-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "Japan Oil, Gas and Metals National Corporation" in paragraph (6) of that Article is deemed to be replaced with "Japan Organization for Metals and Energy Security", and the phrase "80 percent" with "80 percent (70 percent where that consolidated business year begins during the period from April 1, 2020 to March 31, 2021, 60 percent where it begins during the period from April 1, 2021 to March 31, 2022, and 50 percent where it begins during the period from April 1, 2022 to March 30, 2023)"; and the phrase "Article 55-2, paragraph (1)" in the provisions of paragraphs (8) through (10) of that Article is deemed to be replaced with "Article 55-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force".
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**第二項** 新租税特別措置法第六十八条の四十六第一項及び第六項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-5021-8/art-101/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-101/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-101/par-2
The provisions of Article 68-46, paragraphs (1) and (6) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.
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### 第百二条（連結法人の特定の資産の買換えの場合等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Replacement, etc. of Specified Assets of Consolidated Corporations
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suppl-5021-8/art-102 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-102 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-102
**第一項** 新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第二号、第五号及び第六号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に同表の第二号、第五号又は第六号の上欄に掲げる資産の譲渡をして、施行日以後にこれらの号の下欄に掲げる資産の取得（建設及び製作を含む。以下この条において同じ。）をする場合の当該資産及び当該資産に係る新租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に旧租税特別措置法第六十八条の七十八第一項の表の第二号、第六号又は第七号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をするこれらの号の下欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定並びに連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたこれらの号の下欄に掲げる資産については、第三項の規定の適用がある場合を除き、なお従前の例による。
suppl-5021-8/art-102/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-102/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-102/par-1
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (ii), (v), and (vi) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers, on or after the Effective Date, assets listed in the left-hand column of item (ii), (v), or (vi) of that table and acquires (including construction and manufacture; the same applies hereinafter in this Article), on or after the Effective Date, assets listed in the right-hand column of those items, and to the special account or the special account during the year under Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and, except where the provisions of paragraph (3) apply, the provisions then in force continue to govern assets listed in the right-hand column of item (ii), (vi), or (vii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date, or are acquired on or after the Effective Date, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transferred, before the Effective Date, assets listed in the left-hand column of those items, and the special account or the special account during the year under Article 68-79, paragraph (1) or (3) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, and assets listed in the right-hand column of those items that were acquired before the Effective Date in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers, on or after the Effective Date, assets listed in the left-hand column of those items.
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**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に旧租税特別措置法第六十八条の七十八第一項の表の第四号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定については、なお従前の例による。
suppl-5021-8/art-102/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-102/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-102/par-2
The provisions then in force continue to govern assets listed in the right-hand column of item (iv) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date, or assets listed in that column that are acquired on or after the Effective Date, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transferred, before the Effective Date, assets listed in the left-hand column of that item, and the special account or the special account during the year under Article 68-79, paragraph (1) or (3) of the Former Act on Special Measures Concerning Taxation pertaining to those assets.
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**第三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日から令和四年九月三十日までの間に取得をする旧租税特別措置法第六十八条の七十八第一項の表の第七号の下欄に掲げる資産（同欄に規定する国内にある鉄道事業の用に供される車両及び運搬具のうち政令で定めるもので当該連結親法人又はその連結子法人が施行日前に締結した契約に基づき取得をするものに限る。）については、租税特別措置法第六十八条の七十八第一項の表の第四号の下欄に掲げる資産とみなして、同条から同法第六十八条の八十まで（同法第六十八条の七十八第十四項（同法第六十八条の七十九第十九項において準用する場合を含む。）を除く。）の規定を適用する。
suppl-5021-8/art-102/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-102/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-102/par-3
With regard to assets listed in the right-hand column of item (vii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires during the period from the Effective Date to September 30, 2022 (limited to vehicles and transport equipment used for railway business in Japan prescribed in that column that are specified by Cabinet Order and that the consolidated parent corporation or its consolidated subsidiary corporation acquires based on a contract concluded before the Effective Date), the provisions of Article 68-78 through Article 68-80 of the Act on Special Measures Concerning Taxation (excluding Article 68-78, paragraph (14) of that Act (including as applied mutatis mutandis pursuant to Article 68-79, paragraph (19) of that Act)) apply by deeming those assets to be assets listed in the right-hand column of item (iv) of the table in Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation.
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### 第百三条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates of Consolidated Corporations
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suppl-5021-8/art-103 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-103
**第一項** 新租税特別措置法第六十八条の八十八第二十八項及び第三十一項の規定は、施行日以後に同条第二十八項各号に定める期限又は日が到来する法人税又は地方法人税について適用し、施行日前に旧租税特別措置法第六十八条の八十八第二十八項各号に定める期限又は日が到来した法人税又は地方法人税については、なお従前の例による。この場合において、連結法人の施行日前に開始した連結事業年度（施行日以後に新租税特別措置法第六十八条の八十八第二十八項各号に定める期限又は日が到来するものに限る。）における新租税特別措置法第六十八条の八十八第二十八項及び第三十一項の規定の適用については、同条第二十八項中「七年」とあるのは「六年」と、「及び第四項並びに」とあるのは「から第五項まで及び」と、「租税特別措置法第六十八条の八十八第二十八項（」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号。以下この条において「令和二年改正法」という。）附則第百三条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置）の規定により読み替えて適用される租税特別措置法第六十八条の八十八第二十八項（」と、「及び租税特別措置法第六十八条の八十八第二十八項の」とあるのは「及び令和二年改正法附則第百三条の規定により読み替えて適用される租税特別措置法第六十八条の八十八第二十八項の」と、「同法第六十八条の八十八第二十八項」と」とあるのは「令和二年改正法附則第百三条の規定により読み替えて適用される租税特別措置法第六十八条の八十八第二十八項」と、同条第五項中「又は前二項」とあるのは「若しくは前二項又は令和二年改正法附則第百三条の規定により読み替えて適用される租税特別措置法第六十八条の八十八第二十八項」と」と、「租税特別措置法第六十八条の八十八第二十八項」」とあるのは「令和二年改正法附則第百三条の規定により読み替えて適用される租税特別措置法第六十八条の八十八第二十八項」」と、「（租税特別措置法」とあるのは「（所得税法等の一部を改正する法律（令和二年法律第八号。以下この項及び第三項において「令和二年改正法」という。）附則第百三条の規定により読み替えて適用される租税特別措置法」と、「、租税特別措置法」とあるのは「、令和二年改正法附則第百三条の規定により読み替えて適用される租税特別措置法」と、同条第三十一項中「第二十八項の規定により読み替えて適用される国税通則法」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号）附則第百三条の規定により読み替えて適用される第二十八項の規定により読み替えて適用される国税通則法」と、「租税特別措置法」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号。以下この項において「令和二年改正法」という。）附則第百三条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置）の規定により読み替えて適用される租税特別措置法」と、「同法第六十八条の八十八第二十八項」とあるのは「令和二年改正法附則第百三条の規定により読み替えて適用される租税特別措置法第六十八条の八十八第二十八項」とする。
suppl-5021-8/art-103/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-103/par-1
The provisions of Article 68-88, paragraphs (28) and (31) of the New Act on Special Measures Concerning Taxation apply to corporation tax or local corporation tax for which the deadline or date specified in any of the items of paragraph (28) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax or local corporation tax for which the deadline or date specified in any of the items of Article 68-88, paragraph (28) of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date. In this case, with regard to the application of the provisions of Article 68-88, paragraphs (28) and (31) of the New Act on Special Measures Concerning Taxation in a consolidated business year of a consolidated corporation that began before the Effective Date (limited to one for which the deadline or date specified in any of the items of Article 68-88, paragraph (28) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date), the phrase "seven years" in paragraph (28) of that Article is deemed to be replaced with "six years"; the phrase "and paragraph (4), and" with "through paragraph (5), and"; the phrase "Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation (" with "Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 103 (Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates of Consolidated Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this Article) ("; the phrase "and of Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation" with "and of Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 103 of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; the phrase "Article 68-88, paragraph (28) of that Act' and" with "Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 103 of the Supplementary Provisions of the 2020 Income Tax Act Amendment', and the phrase 'or the preceding two paragraphs' in paragraph (5) of that Article is deemed to be replaced with 'or the preceding two paragraphs, or Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 103 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' and"; the phrase "Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation'" with "Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 103 of the Supplementary Provisions of the 2020 Income Tax Act Amendment'"; the phrase "(the Act on Special Measures Concerning Taxation" with "(the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 103 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph and paragraph (3))"; and the phrase ", the Act on Special Measures Concerning Taxation" with ", the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 103 of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; and the phrase "the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to paragraph (28)" in paragraph (31) of that Article is deemed to be replaced with "the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to paragraph (28) as applied with the replacement of terms pursuant to Article 103 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)"; the phrase "the Act on Special Measures Concerning Taxation" with "the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 103 (Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates of Consolidated Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph)"; and the phrase "Article 68-88, paragraph (28) of that Act" with "Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 103 of the Supplementary Provisions of the 2020 Income Tax Act Amendment".
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### 第百四条（連結法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Consolidated Corporations
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suppl-5021-8/art-104 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-104 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-104
**第一項** 施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第六十八条の九十一第九項及び第六十八条の九十三の三第九項の規定の適用については、これらの規定中「、第六十八条の十五の六第七項又は第六十八条の十五の六の二第七項」とあるのは、「又は第六十八条の十五の六第七項」とする。
suppl-5021-8/art-104/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-104/par-1
With regard to the application of the provisions of Article 68-91, paragraph (9) and Article 68-93-3, paragraph (9) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase ", Article 68-15-6, paragraph (7), or Article 68-15-6-2, paragraph (7)" in those provisions is deemed to be replaced with "or Article 68-15-6, paragraph (7)".
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### 第百五条（中小連結法人の欠損金等以外の欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses Other Than Losses, etc. of Small or Medium-Sized Consolidated Corporations
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suppl-5021-8/art-105 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105
**第一項** 新租税特別措置法第六十八条の九十七の規定は、連結親法人の施行日以後に終了する連結事業年度において生じた連結欠損金額（旧租税特別措置法第二条第二項第二十二号の三に規定する連結欠損金額をいう。以下この条において同じ。）について適用し、連結親法人の施行日前に終了した連結事業年度において生じた連結欠損金額については、なお従前の例による。
suppl-5021-8/art-105/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105/par-1
The provisions of Article 68-97 of the New Act on Special Measures Concerning Taxation apply to a consolidated deficit (meaning a consolidated deficit prescribed in Article 2, paragraph (2), item (xxii)-3 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) incurred in a consolidated business year of a consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern a consolidated deficit incurred in a consolidated business year of a consolidated parent corporation that ended before the Effective Date.
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**第二項** 連結親法人（新租税特別措置法第六十八条の九十七各号に掲げるものを除く。）又は当該連結親法人による連結完全支配関係にある連結子法人で、旧租税特別措置法第六十八条の九十八第二項に規定する認定事業再編事業者であるもの（施行日前に同項に規定する特定事業再編計画について農業競争力強化支援法第十八条第一項の認定を受けたものに限る。）の施行日以後に終了する連結事業年度において生じた連結欠損金額のうち、当該連結親法人又はその連結子法人（新租税特別措置法第六十八条の三十三並びに同条の規定に係る新租税特別措置法第六十八条の四十第一項及び第四項並びに第六十八条の四十一第一項から第三項まで、第十一項及び第十二項の規定の適用を受ける連結事業年度における当該適用に係る連結法人を除く。）に係る旧租税特別措置法第六十八条の九十八第二項に規定する政令で定める金額に達するまでの金額（当該金額が当該連結事業年度において生じた連結欠損金額のうち当該連結親法人又はその連結子法人に帰せられる金額（同項に規定する政令で定めるところにより計算した金額を除く。）を超える場合には、その超える部分の金額を控除した金額）の合計額（次項及び第四項において「特定設備廃棄等欠損金額」という。）については、新租税特別措置法第六十八条の九十七の規定は、適用しない。
suppl-5021-8/art-105/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105/par-2
The provisions of Article 68-97 of the New Act on Special Measures Concerning Taxation do not apply to the total sum of the amounts, out of the consolidated deficit incurred in a consolidated business year ending on or after the Effective Date of a consolidated parent corporation (excluding those listed in the items of Article 68-97 of the New Act on Special Measures Concerning Taxation) or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is a certified business restructuring operator prescribed in Article 68-98, paragraph (2) of the Former Act on Special Measures Concerning Taxation (limited to one that received, before the Effective Date, the certification under Article 18, paragraph (1) of the Act on the Support for Strengthening Agricultural Competitiveness for a specified business restructuring plan prescribed in that paragraph), up to the amount specified by Cabinet Order prescribed in Article 68-98, paragraph (2) of the Former Act on Special Measures Concerning Taxation pertaining to that consolidated parent corporation or its consolidated subsidiary corporation (excluding, for a consolidated business year in which the provisions of Article 68-33 of the New Act on Special Measures Concerning Taxation, and of Article 68-40, paragraphs (1) and (4) and Article 68-41, paragraphs (1) through (3), (11), and (12) of the New Act on Special Measures Concerning Taxation as they relate to Article 68-33, are applied, the consolidated corporation to which that application pertains) (where that amount exceeds the amount attributed to that consolidated parent corporation or its consolidated subsidiary corporation out of the consolidated deficit incurred in that consolidated business year (excluding the amount calculated as specified by Cabinet Order prescribed in that paragraph), the amount after deducting the excess) (referred to as the "amount of deficit from specified equipment disposal, etc." in the following paragraph and paragraph (4)).
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**第三項** 特定設備廃棄等欠損金額について法人税法第八十一条の三十一第一項の規定を適用する場合には、当該特定設備廃棄等欠損金額が生じた同項に規定する欠損連結事業年度の連結欠損金額のうち当該特定設備廃棄等欠損金額を超える部分の金額は、ないものとする。
suppl-5021-8/art-105/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105/par-3
Where the provisions of Article 81-31, paragraph (1) of the Corporation Tax Act are applied to an amount of deficit from specified equipment disposal, etc., the portion of the consolidated deficit for the deficit consolidated business year prescribed in that paragraph in which that amount of deficit from specified equipment disposal, etc. was incurred that exceeds that amount of deficit from specified equipment disposal, etc. is deemed not to exist.
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**第四項** 前項に定めるもののほか、特定設備廃棄等欠損金額がある場合における法人税法第八十一条の九第六項に規定する連結欠損金個別帰属額の計算及び同法第八十一条の三十一の規定の適用その他第二項の規定の適用に関し必要な事項は、政令で定める。
suppl-5021-8/art-105/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105/par-4
Beyond what is provided for in the preceding paragraph, matters necessary for the calculation of the individually attributed amount of consolidated deficit prescribed in Article 81-9, paragraph (6) of the Corporation Tax Act and for the application of the provisions of Article 81-31 of that Act in the case where there is an amount of deficit from specified equipment disposal, etc., and any other matters necessary for the application of the provisions of paragraph (2), are specified by Cabinet Order.
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### 第百六条（中小連結法人の少額減価償却資産の取得価額の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Small-Amount Depreciable Assets of Small or Medium-Sized Consolidated Corporations
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suppl-5021-8/art-106 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-106 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-106
**第一項** 旧租税特別措置法第六十八条の百二の二第一項に規定する中小連結親法人又はその中小連結子法人が施行日前に取得又は製作若しくは建設をした同項に規定する少額減価償却資産については、なお従前の例による。
suppl-5021-8/art-106/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-106/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-106/par-1
The provisions then in force continue to govern small-amount depreciable assets prescribed in Article 68-102-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small or medium-sized consolidated parent corporation prescribed in that paragraph or its small or medium-sized consolidated subsidiary corporation acquired, or manufactured or constructed, before the Effective Date.
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### 第百七条（連結法人の連結国外所得金額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations
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suppl-5021-8/art-107 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-107
**第一項** 新租税特別措置法第六十八条の百七の二第十三項において準用する新租税特別措置法第六十八条の八十八第二十八項及び第三十一項の規定は、施行日以後に同条第二十八項各号に定める期限又は日が到来する法人税又は地方法人税について適用し、施行日前に旧租税特別措置法第六十八条の百七の二第十三項において準用する旧租税特別措置法第六十八条の八十八第二十八項各号に定める期限又は日が到来した法人税又は地方法人税については、なお従前の例による。この場合において、連結法人の施行日前に開始した連結事業年度（施行日以後に新租税特別措置法第六十八条の百七の二第十三項において準用する新租税特別措置法第六十八条の八十八第二十八項各号に定める期限又は日が到来するものに限る。）における新租税特別措置法第六十八条の百七の二第十三項の規定の適用については、同項の表第六十八条の八十八第二十八項の項中「租税特別措置法第六十八条の八十八第二十八項（租税特別措置法第六十八条の百七の二第十三項（連結法人の連結国外所得金額の計算の特例）において準用する同法第六十八条の八十八第二十八項（及び租税特別措置法第六十八条の八十八第二十八項の及び租税特別措置法第六十八条の百七の二第十三項において準用する同法第六十八条の八十八第二十八項の及び同法及び同法第六十八条の百七の二第十三項において準用する同法「前条及び租税特別措置法「前条及び租税特別措置法第六十八条の百七の二第十三項において準用する同法（租税特別措置法（租税特別措置法第六十八条の百七の二第十三項において準用する同法並びに租税特別措置法並びに租税特別措置法第六十八条の百七の二第十三項において準用する同法、租税特別措置法、租税特別措置法第六十八条の百七の二第十三項において準用する同法」とあるのは「七年六年及び第四項並びにから第五項まで及び租税特別措置法第六十八条の八十八第二十八項（所得税法等の一部を改正する法律（令和二年法律第八号。以下この条において「令和二年改正法」という。）附則第百七条（連結法人の連結国外所得金額の計算の特例に関する経過措置）の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項（連結法人の連結国外所得金額の計算の特例）において準用する同法第六十八条の八十八第二十八項（及び租税特別措置法第六十八条の八十八第二十八項の及び令和二年改正法附則第百七条の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項において準用する同法第六十八条の八十八第二十八項の同法第六十八条の八十八第二十八項」と令和二年改正法附則第百七条の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項において準用する同法第六十八条の八十八第二十八項」と、同条第五項中「又は前二項」とあるのは「若しくは前二項又は令和二年改正法附則第百七条の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項において準用する同法第六十八条の八十八第二十八項」と租税特別措置法第六十八条の八十八第二十八項」令和二年改正法附則第百七条の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項において準用する同法第六十八条の八十八第二十八項」（租税特別措置法（所得税法等の一部を改正する法律（令和二年法律第八号。以下この項及び第三項において「令和二年改正法」という。）附則第百七条の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項において準用する同法、租税特別措置法、令和二年改正法附則第百七条の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項において準用する同法」と、同表第六十八条の八十八第三十一項の項中「租税特別措置法租税特別措置法第六十八条の百七の二第十三項（連結法人の連結国外所得金額の計算の特例）において準用する同法」とあるのは「第二十八項の規定により読み替えて適用される国税通則法所得税法等の一部を改正する法律（令和二年法律第八号）附則第百七条の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項において準用する第二十八項の規定により読み替えて適用される国税通則法租税特別措置法所得税法等の一部を改正する法律（令和二年法律第八号。以下この項において「令和二年改正法」という。）附則第百七条（連結法人の連結国外所得金額の計算の特例に関する経過措置）の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項（連結法人の連結国外所得金額の計算の特例）において準用する同法」と、「同法第六十八条の百七の二第十三項」とあるのは「令和二年改正法附則第百七条の規定により読み替えて適用される租税特別措置法第六十八条の百七の二第十三項」とする。
suppl-5021-8/art-107/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-107/par-1
The provisions of Article 68-88, paragraphs (28) and (31) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax or local corporation tax for which the deadline or date specified in any of the items of paragraph (28) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax or local corporation tax for which the deadline or date specified in any of the items of Article 68-88, paragraph (28) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date. In this case, with regard to the application of the provisions of Article 68-107-2, paragraph (13) of the New Act on Special Measures Concerning Taxation in a consolidated business year of a consolidated corporation that began before the Effective Date (limited to one for which the deadline or date specified in any of the items of Article 68-88, paragraph (28) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date), the phrase "Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation ( Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation ( and of Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation and of Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation and that Act and that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of that Act 'the preceding Article and the Act on Special Measures Concerning Taxation 'the preceding Article and that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation (the Act on Special Measures Concerning Taxation (that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation and the Act on Special Measures Concerning Taxation and that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation , the Act on Special Measures Concerning Taxation , that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation" in the row for Article 68-88, paragraph (28) in the table of that paragraph is deemed to be replaced with "seven years six years and paragraph (4), and through paragraph (5), and Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation ( Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 (Transitional Measures Concerning Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this Article) ( and of Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation and of Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment Article 68-88, paragraph (28) of that Act' and Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment', and the phrase 'or the preceding two paragraphs' in paragraph (5) of that Article is deemed to be replaced with 'or the preceding two paragraphs, or Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' and Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation' Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' (the Act on Special Measures Concerning Taxation (that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph and paragraph (3)) , the Act on Special Measures Concerning Taxation , that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment", the phrase "the Act on Special Measures Concerning Taxation that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation" in the row for Article 68-88, paragraph (31) of that table is deemed to be replaced with "the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to paragraph (28) the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to paragraph (28) as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) the Act on Special Measures Concerning Taxation that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 (Transitional Measures Concerning Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph)", and the phrase "Article 68-107-2, paragraph (13) of that Act" is deemed to be replaced with "Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment".
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### 第百八条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-5021-8/art-108 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108
**第一項** 次に掲げる者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同条第五項（第二号に係る部分に限る。）及び第十五項から第十七項までの規定を適用する。
suppl-5021-8/art-108/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1
The following persons are deemed to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraph (5) (limited to the part concerning item (ii)) and paragraphs (15) through (17) of that Article apply to them:
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**一** 租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5021-8/art-108/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-1
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to Article 20, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
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**二** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項の規定によりなお従前の例によることとされる場合における同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5021-8/art-108/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-2
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) in the case where the provisions then in force continue to govern pursuant to Article 19, paragraph (1) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
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**三** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5021-8/art-108/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-3
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to Article 36, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
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**四** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5021-8/art-108/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-4
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), to whom the provisions of the main clause of that paragraph are being applied;
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**五** 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5021-8/art-108/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-5
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), to whom the provisions of the main clause of that paragraph are being applied;
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**六** 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第三十二条第四項の規定によりなお従前の例によることとされる場合における同法第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5021-8/art-108/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-6
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) in the case where the provisions then in force continue to govern pursuant to Article 32, paragraph (4) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
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**七** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5021-8/art-108/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-7
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) in the case where the provisions then in force continue to govern pursuant to Article 123, paragraph (10) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
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**八** 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5021-8/art-108/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-8
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to Article 55, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
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**九** 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5021-8/art-108/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-9
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to Article 66, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
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**十** 所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第三項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5021-8/art-108/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-10
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions then in force continue to govern pursuant to Article 128, paragraph (3) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
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**十一** 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第五項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5021-8/art-108/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-11
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) in the case where the provisions then in force continue to govern pursuant to Article 127, paragraph (5) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
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**十二** 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第六項又は第七項の規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5021-8/art-108/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-12
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) in the case where the provisions then in force continue to govern pursuant to Article 118, paragraph (6) or (7) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
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**十三** 旧租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5021-8/art-108/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-13
a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation to whom the provisions of the main clause of that paragraph are being applied.
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**第二項** 次に掲げる者は、新租税特別措置法第七十条の六第一項に規定する農業相続人とみなして、同条第八項（第二号に係る部分に限る。）、同条第十九項において準用する新租税特別措置法第七十条の四第十五項、新租税特別措置法第七十条の六第二十項及び同条第二十一項において準用する新租税特別措置法第七十条の四第十七項の規定を適用する。
suppl-5021-8/art-108/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2
The following persons are deemed to be agricultural heirs prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraph (8) of that Article (limited to the part concerning item (ii)), Article 70-4, paragraph (15) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (19) of Article 70-6, Article 70-6, paragraph (20) of the New Act on Special Measures Concerning Taxation, and Article 70-4, paragraph (17) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (21) of Article 70-6 apply to them:
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**一** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第五項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5021-8/art-108/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-1
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which remains in force pursuant to Article 19, paragraph (5) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
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**二** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5021-8/art-108/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-2
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), to whom the provisions of the main clause of that paragraph are being applied;
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**三** 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5021-8/art-108/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-3
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), to whom the provisions of the main clause of that paragraph are being applied;
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**四** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十一項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5021-8/art-108/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-4
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) in the case where the provisions then in force continue to govern pursuant to Article 123, paragraph (11) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
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**五** 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第十七項の規定によりなお従前の例によることとされる場合における同法第五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5021-8/art-108/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-5
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) in the case where the provisions then in force continue to govern pursuant to Article 55, paragraph (17) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
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**六** 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第六項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5021-8/art-108/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-6
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to Article 66, paragraph (6) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
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**七** 所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第七項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5021-8/art-108/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-7
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions then in force continue to govern pursuant to Article 128, paragraph (7) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
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**八** 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第九項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5021-8/art-108/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-8
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) in the case where the provisions then in force continue to govern pursuant to Article 127, paragraph (9) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
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**九** 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第十一項から第十三項までの規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5021-8/art-108/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-9
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) in the case where the provisions then in force continue to govern pursuant to Article 118, paragraphs (11) through (13) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
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**十** 旧租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5021-8/art-108/par-2/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-10
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation to whom the provisions of the main clause of that paragraph are being applied.
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### 第百九条（輸出酒類販売場から移出する酒類に係る酒税の免税に関する経過措置） — Transitional Measures Concerning Exemption from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops
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suppl-5021-8/art-109 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-109 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-109
**第一項** 新租税特別措置法第八十七条の六第二項の規定は、施行日以後に酒税法第三十条の二第一項又は第二項の規定による申告書の提出期限が到来する酒税について適用し、施行日前に当該申告書の提出期限が到来した酒税については、なお従前の例による。
suppl-5021-8/art-109/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-109/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-109/par-1
The provisions of Article 87-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to liquor tax for which the deadline for filing the return under Article 30-2, paragraph (1) or (2) of the Liquor Tax Act arrives on or after the Effective Date, and the provisions then in force continue to govern liquor tax for which the deadline for filing that return arrived before the Effective Date.
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### 第百十条（たばこ税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Tobacco Tax Rates
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suppl-5021-8/art-110 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-110
**第一項** 令和二年十月一日前に課した、又は課すべきであった新租税特別措置法第八十八条の二第一項に規定する紙巻たばこに係るたばこ税については、なお従前の例による。
suppl-5021-8/art-110/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-110/par-1
The provisions then in force continue to govern tobacco tax on cigarettes prescribed in Article 88-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before October 1, 2020.
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### 第百十一条（利子税等の割合の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Rate of Interest Tax, etc.
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suppl-5021-8/art-111 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-111 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-111
**第一項** 新租税特別措置法第九十三条から第九十六条までの規定は、令和三年一月一日以後の期間に対応する同条第一項に規定する利子税等について適用し、同日前の期間に対応する旧租税特別措置法第九十六条に規定する利子税等については、なお従前の例による。
suppl-5021-8/art-111/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-111/par-1
The provisions of Articles 93 through 96 of the New Act on Special Measures Concerning Taxation apply to interest tax, etc. prescribed in paragraph (1) of Article 96 that corresponds to the period on or after January 1, 2021, and the provisions then in force continue to govern interest tax, etc. prescribed in Article 96 of the Former Act on Special Measures Concerning Taxation that corresponds to the period before that date.
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**第二項** 令和三年一月一日前に開始した新租税特別措置法第九十三条第四項第一号に規定する分納期間のうちに同日以後の期間（以下この項において「特例対象期間」という。）がある場合における当該特例対象期間に対応する利子税に係る同条第三項、第四項及び第六項の規定の適用については、同条第四項第二号中「年の」とあるのは「年の所得税法等の一部を改正する法律（令和二年法律第八号）第十五条の規定による改正前の租税特別措置法第九十三条第二項に規定する特例基準割合又は令和三年の」と、「）をいう」とあるのは「）のうちいずれか低い割合をいう」とする。
suppl-5021-8/art-111/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-111/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-111/par-2
With regard to the application of the provisions of paragraphs (3), (4), and (6) of Article 93 of the New Act on Special Measures Concerning Taxation to interest tax corresponding to the special eligible period in the case where an installment payment period prescribed in Article 93, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation that began before January 1, 2021 includes a period on or after that date (hereinafter referred to as the "special eligible period" in this paragraph), the phrase "of the year" in item (ii) of paragraph (4) of that Article is deemed to be replaced with "of the year, the special base rate prescribed in Article 93, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), or of 2021", and the phrase ") means" with "), whichever is lower, means".
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### 第百十二条（居住者の外国関係会社に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Foreign Affiliated Companies of Residents
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suppl-5021-8/art-112 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-112 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-112
**第一項** 租税特別措置法第四十条の四第二項第一号に規定する外国関係会社の四年新措置法第四十条の四第一項に規定する事業年度に当該外国関係会社に係る四年旧措置法第六十八条の九十第一項各号に掲げる連結法人がある場合における四年新措置法第四十条の四第二項及び第四項の規定の適用については、同条第二項第二号ハ（１）及び第三号ハ（１）中「内国法人」とあるのは、「内国法人、所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第六十八条の九十第一項各号に掲げる所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第二条第二項第十号の六に規定する連結法人」とする。
suppl-5021-8/art-112/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-112/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-112/par-1
With regard to the application of the provisions of Article 40-4, paragraphs (2) and (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where, in a business year prescribed in Article 40-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 of a foreign affiliated company prescribed in Article 40-4, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation, there is a consolidated corporation listed in any of the items of Article 68-90, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to that foreign affiliated company, the phrase "domestic corporation" in item (ii), (c), 1. and item (iii), (c), 1. of paragraph (2) of that Article is deemed to be replaced with "domestic corporation, or a consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) that is listed in any of the items of Article 68-90, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)".
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### 第百十三条（第十六条の規定による改正に伴う試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where Experimental Research Is Conducted, Accompanying the Amendment by Article 16
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suppl-5021-8/art-113 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-113 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-113
**第一項** 四年新措置法第四十二条の四の規定の適用については、同条第十九項第五号に規定する試験研究費の額には同号に規定する各事業年度に該当する各連結事業年度（四年旧措置法第二条第二項第十九号に規定する連結事業年度をいう。以下附則第百三十条までにおいて同じ。）の四年旧措置法第六十八条の九第八項第一号に規定する試験研究費の額（当該各連結事業年度の月数と当該適用年度（四年新措置法第四十二条の四第十九項第三号に規定する適用年度をいう。以下この項において同じ。）の月数とが異なる場合には、当該試験研究費の額に当該適用年度の月数を乗じてこれを当該各連結事業年度の月数で除して計算した金額）を含むものとし、四年新措置法第四十二条の四第十九項第六号の三に規定する試験研究費の額には同項第六号の二に規定する基準事業年度に該当する連結事業年度の四年旧措置法第六十八条の九第八項第一号に規定する試験研究費の額（当該連結事業年度の月数と当該適用年度の月数とが異なる場合には、当該試験研究費の額に当該適用年度の月数を乗じてこれを当該連結事業年度の月数で除して計算した金額）を含むものとする。
suppl-5021-8/art-113/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-113/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-113/par-1
With regard to the application of the provisions of Article 42-4 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of experimental research expenses prescribed in paragraph (19), item (v) of that Article is to include the amount of experimental research expenses prescribed in Article 68-9, paragraph (8), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes for each consolidated business year (meaning a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter through Article 130 of the Supplementary Provisions) that corresponds to each business year prescribed in that item (where the number of months in each of those consolidated business years differs from the number of months in the relevant applicable year (meaning the applicable year prescribed in Article 42-4, paragraph (19), item (iii) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph), the amount calculated by multiplying that amount of experimental research expenses by the number of months in the relevant applicable year and dividing the product by the number of months in each of those consolidated business years), and the amount of experimental research expenses prescribed in Article 42-4, paragraph (19), item (vi)-3 of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of experimental research expenses prescribed in Article 68-9, paragraph (8), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes for the consolidated business year that corresponds to the base business year prescribed in item (vi)-2 of that paragraph (where the number of months in that consolidated business year differs from the number of months in the relevant applicable year, the amount calculated by multiplying that amount of experimental research expenses by the number of months in the relevant applicable year and dividing the product by the number of months in that consolidated business year).
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**第二項** 前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-5021-8/art-113/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-113/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-113/par-2
The number of months referred to in the preceding paragraph is calculated according to the calendar, and any fraction of less than one month is counted as one month.
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### 第百十三条の二（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
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suppl-5021-8/art-113-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-113-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-113-2
**第一項** 四年新措置法第四十二条の六第三項の規定の適用については、同条第四項に規定する繰越税額控除限度超過額には、同項の法人の同条第三項の規定の適用を受けようとする事業年度開始の日前一年以内に開始した各連結事業年度（当該事業年度まで連続して四年新措置法第二条第二項第二十九号に規定する青色申告書（以下附則第百十九条までにおいて「青色申告書」という。）の提出（連結事業年度にあっては、当該法人又は当該法人に係る四年旧措置法第二条第二項第十号の四に規定する連結親法人による旧法人税法第二条第三十二号に規定する連結確定申告書の提出）をしている場合の各連結事業年度に限る。）における四年旧措置法第六十八条の十一第二項に規定する税額控除限度額（当該法人に係るものに限る。）のうち、同項の規定による控除をしてもなお控除しきれない金額（既に四年新措置法第四十二条の六第三項又は四年旧措置法第四十二条の六第三項の規定により当該事業年度開始の日前一年以内に開始した事業年度において四年新措置法第四十二条の四第十九項第二号に規定する調整前法人税額又は四年旧措置法第四十二条の四第八項第二号に規定する調整前法人税額から控除された金額（既に四年旧措置法第六十八条の十一第三項の規定により当該各連結事業年度において法人税の額から控除された金額のうち当該法人に係るものを含む。以下この項において「控除済金額」という。）がある場合には、当該控除済金額を控除した残額）を含むものとする。
suppl-5021-8/art-113-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-113-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-113-2/par-1
With regard to the application of the provisions of Article 42-6, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article is to include the amount, out of the maximum tax credit prescribed in Article 68-11, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (limited to that pertaining to the corporation) in each consolidated business year beginning within one year before the first day of the business year for which the corporation referred to in that paragraph seeks the application of the provisions of paragraph (3) of that Article (limited to each consolidated business year in the case where the corporation has continuously filed blue returns prescribed in Article 2, paragraph (2), item (xxix) of the Act on Special Measures Concerning Taxation as Amended for 2022 (hereinafter referred to as "blue returns" through Article 119 of the Supplementary Provisions) up to that business year (for a consolidated business year, where that corporation or the consolidated parent corporation prescribed in Article 2, paragraph (2), item (x)-4 of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to that corporation has filed consolidated tax returns prescribed in Article 2, item (xxxii) of the Former Corporation Tax Act)), that cannot be fully deducted even through the deduction under that paragraph (where there is an amount already deducted, pursuant to the provisions of Article 42-6, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 or Article 42-6, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, from the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 or the corporation tax before adjustment prescribed in Article 42-4, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in a business year beginning within one year before the first day of that business year (including the amount pertaining to that corporation out of the amount already deducted from the amount of corporation tax in each of those consolidated business years pursuant to the provisions of Article 68-11, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; referred to as the "amount already deducted" hereinafter in this paragraph), the remaining amount after deducting that amount already deducted).
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**第二項** 四年新措置法第四十二条の六第四項の規定の適用については、同項に規定する開始の日前一年以内に開始した各事業年度後の連結事業年度について同項の法人又は当該法人に係る四年旧措置法第二条第二項第十号の四に規定する連結親法人（以下附則第百三十条までにおいて「連結親法人」という。）による連結確定申告書（旧法人税法第二条第三十二号に規定する連結確定申告書をいう。以下附則第百三十条までにおいて同じ。）の提出をしていた場合には、青色申告書の提出をしていたものとみなす。
suppl-5021-8/art-113-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-113-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-113-2/par-2
With regard to the application of the provisions of Article 42-6, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, where, for consolidated business years after each business year beginning within one year before the first day prescribed in that paragraph, the corporation referred to in that paragraph or the consolidated parent corporation prescribed in Article 2, paragraph (2), item (x)-4 of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to that corporation (hereinafter referred to as the "consolidated parent corporation" through Article 130 of the Supplementary Provisions) filed consolidated tax returns (meaning consolidated tax returns prescribed in Article 2, item (xxxii) of the Former Corporation Tax Act; the same applies hereinafter through Article 130 of the Supplementary Provisions), the corporation is deemed to have filed blue returns.
machine translation, not official
**第三項** 四年新措置法第四十二条の六第四項の規定の適用については、同項に規定する調整前法人税額から控除された金額には、既に四年旧措置法第六十八条の十一第三項の規定により法人税の額から控除された金額のうち四年新措置法第四十二条の六第四項の法人に係るものを含むものとする。
suppl-5021-8/art-113-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-113-2/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-113-2/par-3
With regard to the application of the provisions of Article 42-6, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount deducted from the corporation tax before adjustment prescribed in that paragraph is to include the amount pertaining to the corporation referred to in Article 42-6, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 out of the amount already deducted from the amount of corporation tax pursuant to the provisions of Article 68-11, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
machine translation, not official
**第四項** 四年新措置法第四十二条の六第八項の規定の適用については、四年旧措置法第六十八条の十一第二項に規定する供用年度以後の各連結事業年度の連結確定申告書に同条第三項に規定する繰越税額控除限度超過額の明細書の添付があった場合には、法人税法第二条第三十一号に規定する確定申告書（以下附則第百三十条までにおいて「確定申告書」という。）に四年新措置法第四十二条の六第三項に規定する繰越税額控除限度超過額の明細書の添付があったものとみなす。
suppl-5021-8/art-113-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-113-2/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-113-2/par-4
With regard to the application of the provisions of Article 42-6, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a written statement of the carried-over excess of the tax credit limit prescribed in paragraph (3) of Article 68-11 of the Act on Special Measures Concerning Taxation Before the 2022 Changes was attached to the consolidated tax return for each consolidated business year from the year of commencement of use prescribed in Article 68-11, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes onward, a written statement of the carried-over excess of the tax credit limit prescribed in Article 42-6, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is deemed to have been attached to the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act (hereinafter referred to as the "final return" through Article 130 of the Supplementary Provisions).
machine translation, not official
### 第百十四条（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa
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suppl-5021-8/art-114 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-114 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-114
**第一項** 四年新措置法第四十二条の九第二項の規定の適用については、同条第三項に規定する繰越税額控除限度超過額には、同項の法人の同条第二項の規定の適用を受けようとする事業年度開始の日前四年以内に開始した各連結事業年度（当該事業年度まで連続して青色申告書の提出（連結事業年度にあっては、当該法人又は当該法人に係る連結親法人による連結確定申告書の提出）をしている場合の各連結事業年度に限る。）における四年旧措置法第六十八条の十三第一項に規定する税額控除限度額（当該法人に係るものに限る。）のうち、同項の規定による控除をしてもなお控除しきれない金額（既に四年新措置法第四十二条の九第二項又は四年旧措置法第四十二条の九第二項の規定により当該事業年度開始の日前四年以内に開始した事業年度において四年新措置法第四十二条の四第十九項第二号に規定する調整前法人税額又は四年旧措置法第四十二条の四第八項第二号に規定する調整前法人税額から控除された金額（既に四年旧措置法第六十八条の十三第二項の規定により当該各連結事業年度において法人税の額から控除された金額のうち当該法人に係るものを含む。以下この項において「控除済金額」という。）がある場合には、当該控除済金額を控除した残額）を含むものとする。
suppl-5021-8/art-114/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-114/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-114/par-1
With regard to the application of the provisions of Article 42-9, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article is to include the amount, out of the maximum tax credit prescribed in Article 68-13, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (limited to that pertaining to the corporation) in each consolidated business year beginning within four years before the first day of the business year for which the corporation referred to in that paragraph seeks the application of the provisions of paragraph (2) of that Article (limited to each consolidated business year in the case where the corporation has continuously filed blue returns up to that business year (for a consolidated business year, where that corporation or the consolidated parent corporation pertaining to that corporation has filed consolidated tax returns)), that cannot be fully deducted even through the deduction under that paragraph (where there is an amount already deducted, pursuant to the provisions of Article 42-9, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 or Article 42-9, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, from the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 or the corporation tax before adjustment prescribed in Article 42-4, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in a business year beginning within four years before the first day of that business year (including the amount pertaining to that corporation out of the amount already deducted from the amount of corporation tax in each of those consolidated business years pursuant to the provisions of Article 68-13, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; referred to as the "amount already deducted" hereinafter in this paragraph), the remaining amount after deducting that amount already deducted).
machine translation, not official
**第二項** 四年新措置法第四十二条の九第三項の規定の適用については、同項に規定する開始の日前四年以内に開始した各事業年度後の連結事業年度について同項の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には、青色申告書の提出をしていたものとみなす。
suppl-5021-8/art-114/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-114/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-114/par-2
With regard to the application of the provisions of Article 42-9, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, where, for consolidated business years after each business year beginning within four years before the first day prescribed in that paragraph, the corporation referred to in that paragraph or the consolidated parent corporation pertaining to that corporation filed consolidated tax returns, the corporation is deemed to have filed blue returns.
machine translation, not official
**第三項** 四年新措置法第四十二条の九第三項の規定の適用については、同項に規定する調整前法人税額から控除された金額には、既に四年旧措置法第六十八条の十三第二項の規定により法人税の額から控除された金額のうち四年新措置法第四十二条の九第三項の法人に係るものを含むものとする。
suppl-5021-8/art-114/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-114/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-114/par-3
With regard to the application of the provisions of Article 42-9, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount deducted from the corporation tax before adjustment prescribed in that paragraph is to include the amount pertaining to the corporation referred to in Article 42-9, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 out of the amount already deducted from the amount of corporation tax pursuant to the provisions of Article 68-13, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
machine translation, not official
**第四項** 四年新措置法第四十二条の九第五項の規定の適用については、四年旧措置法第六十八条の十三第一項に規定する供用年度以後の各連結事業年度の連結確定申告書に同条第二項に規定する繰越税額控除限度超過額の明細書の添付があった場合には、確定申告書に四年新措置法第四十二条の九第二項に規定する繰越税額控除限度超過額の明細書の添付があったものとみなす。
suppl-5021-8/art-114/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-114/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-114/par-4
With regard to the application of the provisions of Article 42-9, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a written statement of the carried-over excess of the tax credit limit prescribed in paragraph (2) of Article 68-13 of the Act on Special Measures Concerning Taxation Before the 2022 Changes was attached to the consolidated tax return for each consolidated business year from the year of commencement of use prescribed in Article 68-13, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes onward, a written statement of the carried-over excess of the tax credit limit prescribed in Article 42-9, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is deemed to have been attached to the final return.
machine translation, not official
### 第百十五条（第十六条の規定による改正に伴う地方活力向上地域等において雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc., Accompanying the Amendment by Article 16
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suppl-5021-8/art-115 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115
**第一項** 四年新措置法第四十二条の十二第二項の規定の適用については、同項に規定する要件適格法人には、四年旧措置法第六十八条の十五第一項の規定（同項の規定に係る四年旧措置法第六十八条の四十第一項若しくは第四項又は第六十八条の四十一第一項から第三項まで、第十一項若しくは第十二項の規定を含む。次項において同じ。）若しくは四年旧措置法第六十八条の十五第二項の規定の適用を受けた連結事業年度においてその適用を受けないものとしたならば四年旧措置法第六十八条の十五の二第一項の規定の適用があるもの又は同項の規定の適用を受けたもの（次項において「要件適格連結法人」という。）を含むものとする。
suppl-5021-8/art-115/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115/par-1
With regard to the application of the provisions of Article 42-12, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, a requirement-qualified corporation prescribed in that paragraph is to include a corporation to which the provisions of Article 68-15-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes would have applied if it were assumed not to have received, in the consolidated business year in which it received the application of the provisions of Article 68-15, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (including the provisions of Article 68-40, paragraph (1) or (4), or Article 68-41, paragraphs (1) through (3), (11), or (12) of the Act on Special Measures Concerning Taxation Before the 2022 Changes as they relate to the provisions of that paragraph; the same applies in the following paragraph) or the provisions of Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, that application, or a corporation that received the application of the provisions of that paragraph (referred to as a "requirement-qualified consolidated corporation" in the following paragraph).
machine translation, not official
**第二項** 要件適格連結法人に係る四年新措置法第四十二条の十二第二項の規定の適用については、同項に規定する適用を受ける事業年度は、四年旧措置法第六十八条の十五第一項の規定若しくは同条第二項の規定又は四年旧措置法第六十八条の十五の二第一項の規定の適用を受けた連結事業年度終了の日の翌日以後に開始する事業年度とする。
suppl-5021-8/art-115/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115/par-2
With regard to the application of the provisions of Article 42-12, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 to a requirement-qualified consolidated corporation, the business year in which the application prescribed in that paragraph is received is a business year beginning on or after the day following the end of the consolidated business year in which it received the application of the provisions of Article 68-15, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes or the provisions of paragraph (2) of that Article, or the provisions of Article 68-15-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
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### 第百十五条の二（中小企業者等が特定経営力向上設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Specified Management Improvement Equipment, etc.
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suppl-5021-8/art-115-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115-2
**第一項** 四年新措置法第四十二条の十二の四第三項の規定の適用については、同条第四項に規定する繰越税額控除限度超過額には、同項の法人の同条第三項の規定の適用を受けようとする事業年度開始の日前一年以内に開始した各連結事業年度（当該事業年度まで連続して青色申告書の提出（連結事業年度にあっては、当該法人又は当該法人に係る連結親法人による連結確定申告書の提出）をしている場合の各連結事業年度に限る。）における四年旧措置法第六十八条の十五の五第二項に規定する税額控除限度額（当該法人に係るものに限る。）のうち、同項の規定による控除をしてもなお控除しきれない金額（既に四年新措置法第四十二条の十二の四第三項又は四年旧措置法第四十二条の十二の四第三項の規定により当該事業年度開始の日前一年以内に開始した事業年度において四年新措置法第四十二条の四第十九項第二号に規定する調整前法人税額又は四年旧措置法第四十二条の四第八項第二号に規定する調整前法人税額から控除された金額（既に四年旧措置法第六十八条の十五の五第三項の規定により当該各連結事業年度において法人税の額から控除された金額のうち当該法人に係るものを含む。以下この項において「控除済金額」という。）がある場合には、当該控除済金額を控除した残額）を含むものとする。
suppl-5021-8/art-115-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115-2/par-1
With regard to the application of the provisions of Article 42-12-4, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article is to include the amount, out of the maximum tax credit prescribed in Article 68-15-5, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (limited to that pertaining to the corporation) in each consolidated business year beginning within one year before the first day of the business year for which the corporation referred to in that paragraph seeks the application of the provisions of paragraph (3) of that Article (limited to each consolidated business year in the case where the corporation has continuously filed blue returns up to that business year (for a consolidated business year, where that corporation or the consolidated parent corporation pertaining to that corporation has filed consolidated tax returns)), that cannot be fully deducted even through the deduction under that paragraph (where there is an amount already deducted, pursuant to the provisions of Article 42-12-4, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 or Article 42-12-4, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, from the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 or the corporation tax before adjustment prescribed in Article 42-4, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in a business year beginning within one year before the first day of that business year (including the amount pertaining to that corporation out of the amount already deducted from the amount of corporation tax in each of those consolidated business years pursuant to the provisions of Article 68-15-5, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; referred to as the "amount already deducted" hereinafter in this paragraph), the remaining amount after deducting that amount already deducted).
machine translation, not official
**第二項** 四年新措置法第四十二条の十二の四第四項の規定の適用については、同項に規定する開始の日前一年以内に開始した各事業年度後の連結事業年度について同項の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には、青色申告書の提出をしていたものとみなす。
suppl-5021-8/art-115-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115-2/par-2
With regard to the application of the provisions of Article 42-12-4, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, where, for consolidated business years after each business year beginning within one year before the first day prescribed in that paragraph, the corporation referred to in that paragraph or the consolidated parent corporation pertaining to that corporation filed consolidated tax returns, the corporation is deemed to have filed blue returns.
machine translation, not official
**第三項** 四年新措置法第四十二条の十二の四第四項の規定の適用については、同項に規定する調整前法人税額から控除された金額には、既に四年旧措置法第六十八条の十五の五第三項の規定により法人税の額から控除された金額のうち四年新措置法第四十二条の十二の四第四項の法人に係るものを含むものとする。
suppl-5021-8/art-115-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115-2/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115-2/par-3
With regard to the application of the provisions of Article 42-12-4, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount deducted from the corporation tax before adjustment prescribed in that paragraph is to include the amount pertaining to the corporation referred to in Article 42-12-4, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 out of the amount already deducted from the amount of corporation tax pursuant to the provisions of Article 68-15-5, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
machine translation, not official
**第四項** 四年新措置法第四十二条の十二の四第八項の規定の適用については、四年旧措置法第六十八条の十五の五第二項に規定する供用年度以後の各連結事業年度の連結確定申告書に同条第三項に規定する繰越税額控除限度超過額の明細書の添付があった場合には、確定申告書に四年新措置法第四十二条の十二の四第三項に規定する繰越税額控除限度超過額の明細書の添付があったものとみなす。
suppl-5021-8/art-115-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115-2/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115-2/par-4
With regard to the application of the provisions of Article 42-12-4, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a written statement of the carried-over excess of the tax credit limit prescribed in paragraph (3) of Article 68-15-5 of the Act on Special Measures Concerning Taxation Before the 2022 Changes was attached to the consolidated tax return for each consolidated business year from the year of commencement of use prescribed in Article 68-15-5, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes onward, a written statement of the carried-over excess of the tax credit limit prescribed in Article 42-12-4, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is deemed to have been attached to the final return.
machine translation, not official
### 第百十五条の三（給与等の支給額が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Salary or Other Wages Paid Has Increased
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suppl-5021-8/art-115-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115-3
**第一項** 四年新措置法第四十二条の十二の五の規定の適用については、同条第三項第八号に規定する教育訓練費の額には同号に規定する各事業年度に該当する連結事業年度の連結所得（四年旧措置法第二条第二項第二十二号に規定する連結所得をいう。以下附則第百二十四条までにおいて同じ。）の金額の計算上損金の額に算入された四年旧措置法第四十二条の十二の五第一項第二号に規定する教育訓練費の額（当該連結事業年度の月数と当該適用年度（四年新措置法第四十二条の十二の五第三項第四号に規定する適用年度をいう。以下この項において同じ。）の月数とが異なる場合には、当該教育訓練費の額に当該適用年度の月数を乗じてこれを当該連結事業年度の月数で除して計算した金額）を含むものとし、租税特別措置法第四十二条の十二の五第三項第十号に規定する給与等の支給額には同号に規定する前事業年度に該当する連結事業年度の連結所得の金額の計算上損金の額に算入された国内雇用者（四年旧措置法第四十二条の十二の五第三項第二号に規定する国内雇用者をいう。）に対する四年旧措置法第四十二条の十二の五第三項第三号に規定する給与等の同項第四号に規定する支給額（当該連結事業年度の月数と当該適用年度の月数とが異なる場合には、その月数に応じ政令で定めるところにより計算した金額）を含むものとする。
suppl-5021-8/art-115-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115-3/par-1
With regard to the application of the provisions of Article 42-12-5 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of education and training expenses prescribed in paragraph (3), item (viii) of that Article is to include the amount of education and training expenses prescribed in Article 42-12-5, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes that was included in deductible expenses in calculating the amount of consolidated income (meaning consolidated income prescribed in Article 2, paragraph (2), item (xxii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter through Article 124 of the Supplementary Provisions) for a consolidated business year that corresponds to each business year prescribed in that item (where the number of months in that consolidated business year differs from the number of months in the relevant applicable year (meaning the applicable year prescribed in Article 42-12-5, paragraph (3), item (iv) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph), the amount calculated by multiplying that amount of education and training expenses by the number of months in the relevant applicable year and dividing the product by the number of months in that consolidated business year), and the amount of salaries, etc. paid prescribed in Article 42-12-5, paragraph (3), item (x) of the Act on Special Measures Concerning Taxation is to include the amount paid prescribed in paragraph (3), item (iv) of Article 42-12-5 of the Act on Special Measures Concerning Taxation Before the 2022 Changes of salaries, etc. prescribed in item (iii) of that paragraph to domestic employees (meaning domestic employees prescribed in Article 42-12-5, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes) that was included in deductible expenses in calculating the amount of consolidated income for the consolidated business year that corresponds to the preceding business year prescribed in that item (where the number of months in that consolidated business year differs from the number of months in the relevant applicable year, the amount calculated as specified by Cabinet Order according to those numbers of months).
machine translation, not official
**第二項** 前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-5021-8/art-115-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115-3/par-2
The number of months referred to in the preceding paragraph is calculated according to the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
### 第百十六条（第十六条の規定による改正に伴う法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax, Accompanying the Amendment by Article 16
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suppl-5021-8/art-116 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-116 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116
**第一項** 四年新措置法第四十二条の十三第三項の規定の適用については、同項に規定する超過事業年度後の連結事業年度について同項の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には、青色申告書の提出をしていたものとみなす。
suppl-5021-8/art-116/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-116/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116/par-1
With regard to the application of the provisions of Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, where, for consolidated business years after the excess business year prescribed in that paragraph, the corporation referred to in that paragraph or the consolidated parent corporation pertaining to that corporation filed consolidated tax returns, the corporation is deemed to have filed blue returns.
machine translation, not official
**第二項** 四年新措置法第四十二条の十三第三項の規定は、四年旧措置法第六十八条の十五の八第一項の規定の適用を受けた法人の同条第三項に規定する超過連結事業年度（次項において「超過連結事業年度」という。）後の各事業年度（当該各事業年度まで連続して青色申告書の提出（当該各事業年度までの間の連結事業年度に該当する事業年度にあっては、当該法人又は当該法人に係る連結親法人による連結確定申告書の提出）をしている場合の各事業年度に限る。）において、同条第一項各号に定める金額のうち同項後段の規定により同項に規定する調整前連結税額超過額を構成することとされた部分に相当する金額（当該法人に帰せられる金額に限る。）について準用する。
suppl-5021-8/art-116/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-116/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116/par-2
The provisions of Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply mutatis mutandis, in each business year after the excess consolidated business year prescribed in paragraph (3) of Article 68-15-8 of the Act on Special Measures Concerning Taxation Before the 2022 Changes (referred to as the "excess consolidated business year" in the following paragraph) of a corporation that received the application of the provisions of Article 68-15-8, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (limited to each business year in the case where the corporation has continuously filed blue returns up to that business year (for a business year that falls under a consolidated business year in the period up to that business year, where that corporation or the consolidated parent corporation pertaining to that corporation has filed consolidated tax returns)), to the amount equivalent to the portion of the amounts specified in the items of paragraph (1) of that Article that is to constitute the excess over consolidated tax before adjustment prescribed in that paragraph pursuant to the second sentence of that paragraph (limited to the amount attributed to that corporation).
machine translation, not official
**第三項** 四年新措置法第四十二条の十三第三項（前項において準用する場合に限る。以下この項において同じ。）の規定は、超過連結事業年度後の各事業年度の確定申告書に四年旧措置法第六十八条の十五の八第一項に規定する調整前連結税額超過額の明細書の添付がある場合（当該各事業年度までの間の連結事業年度に該当する各事業年度にあっては、連結確定申告書に当該明細書の添付があった場合）で、かつ、四年新措置法第四十二条の十三第三項の規定の適用を受けようとする事業年度の四年新措置法第二条第二項第二十八号に規定する確定申告書等（四年新措置法第四十二条の十三第三項の規定により適用する同条第二項に規定する繰越税額控除に関する規定により控除を受ける金額を増加させる四年新措置法第二条第二項第三十一号に規定する修正申告書又は同項第三十二号に規定する更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に四年新措置法第四十二条の十三第三項の規定により適用する同条第二項に規定する繰越税額控除に関する規定による控除の対象となる同条第一項に規定する調整前法人税額超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
suppl-5021-8/art-116/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-116/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116/par-3
The provisions of Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 (limited to where applied mutatis mutandis pursuant to the preceding paragraph; the same applies hereinafter in this paragraph) apply only where a written statement of the excess over consolidated tax before adjustment prescribed in Article 68-15-8, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is attached to the final return for each business year after the excess consolidated business year (for each business year that falls under a consolidated business year in the period up to that business year, where that written statement was attached to the consolidated tax return), and a document stating the excess over corporation tax before adjustment prescribed in paragraph (1) of Article 42-13 of the Act on Special Measures Concerning Taxation as Amended for 2022 that is subject to deduction under the provisions on carry-forward tax credits prescribed in paragraph (2) of that Article as applied pursuant to Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount to be deducted, and the details of the calculation of that amount, is attached to the tax return, etc. prescribed in Article 2, paragraph (2), item (xxviii) of the Act on Special Measures Concerning Taxation as Amended for 2022 (including, where an amended return form prescribed in Article 2, paragraph (2), item (xxxi) of the Act on Special Measures Concerning Taxation as Amended for 2022 or a written request for reassessment prescribed in item (xxxii) of that paragraph that increases the amount to be deducted under the provisions on carry-forward tax credits prescribed in paragraph (2) of Article 42-13 of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied pursuant to paragraph (3) of that Article is filed, that amended return form or written request for reassessment) for the business year for which the corporation seeks the application of the provisions of Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022.
machine translation, not official
**第四項** 四年新措置法第四十二条の十三第四項の規定の適用については、同条第三項に規定する超過事業年度後の各連結事業年度の連結確定申告書に四年旧措置法第六十八条の十五の八第一項に規定する調整前連結税額超過額の明細書の添付があった場合には、確定申告書に四年新措置法第四十二条の十三第四項に規定する明細書の添付があったものとみなす。
suppl-5021-8/art-116/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-116/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116/par-4
With regard to the application of the provisions of Article 42-13, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a written statement of the excess over consolidated tax before adjustment prescribed in Article 68-15-8, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes was attached to the consolidated tax return for each consolidated business year after the excess business year prescribed in paragraph (3) of Article 42-13 of the Act on Special Measures Concerning Taxation as Amended for 2022, the written statement prescribed in Article 42-13, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is deemed to have been attached to the final return.
machine translation, not official
### 第百十七条（通算法人の仮装経理に基づく過大申告の場合等の法人税額に関する経過措置） — Transitional Measures Concerning the Amount of Corporation Tax in the Case of an Excessive Return Based on Fictitious Accounting, etc. by a Group Tax Sharing Corporation
caption: machine translation, not official
suppl-5021-8/art-117 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-117 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-117
**第一項** 附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた通算法人（当該通算法人であった法人を含む。以下この条において同じ。）が、四年新措置法第四十二条の十四第四項に規定する失効日において、当該通算法人の当該失効日前五年以内に開始した各連結事業年度において連結税額控除規定（四年旧措置法第六十八条の十一第二項若しくは第三項、第六十八条の十三第一項若しくは第二項若しくは第六十八条の十五の五第二項若しくは第三項の規定、所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百五条第一項の規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法第六十八条の十第二項若しくは第三項の規定又は所得税法等の一部を改正する法律（令和三年法律第十一号）附則第六十三条の規定によりなお従前の例によることとされる場合における同法第七条の規定による改正前の租税特別措置法第六十八条の十五の四第二項若しくは第三項の規定をいう。以下この条において同じ。）の適用に係る法人であるときは、当該連結税額控除規定を四年新措置法第四十二条の十四第四項に規定する特別税額控除規定とみなす。この場合において、同項に規定する控除された金額に相当する金額は、当該連結税額控除規定により当該各連結事業年度の連結所得に対する法人税の額から控除された金額のうち当該通算法人に係る金額に相当する金額とする。
suppl-5021-8/art-117/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-117/par-1
Where a group tax sharing corporation that is deemed to have obtained the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to Article 29, paragraph (1) of the Supplementary Provisions (including a corporation that was that group tax sharing corporation; the same applies hereinafter in this Article) is, as of the lapse date prescribed in Article 42-14, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, a corporation pertaining to the application of the consolidated tax credit provisions (meaning the provisions of Article 68-11, paragraph (2) or (3), Article 68-13, paragraph (1) or (2), or Article 68-15-5, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, the provisions of Article 68-10, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) in the case where the provisions then in force continue to govern pursuant to Article 105, paragraph (1) of the Supplementary Provisions of that Act, or the provisions of Article 68-15-4, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021) in the case where the provisions then in force continue to govern pursuant to Article 63 of the Supplementary Provisions of that Act; the same applies hereinafter in this Article) in each consolidated business year of that group tax sharing corporation beginning within five years before that lapse date, those consolidated tax credit provisions are deemed to be the special tax credit provisions prescribed in Article 42-14, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022. In this case, the amount equivalent to the deducted amount prescribed in that paragraph is the amount equivalent to the amount pertaining to that group tax sharing corporation out of the amount deducted from the amount of corporation tax on the consolidated income for each of those consolidated business years pursuant to those consolidated tax credit provisions.
machine translation, not official
### 第百十八条（第十六条の規定による改正に伴う減価償却に関する経過措置） — Transitional Measures Concerning Depreciation, Accompanying the Amendment by Article 16
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suppl-5021-8/art-118 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118
**第一項** 租税特別措置法第四十五条第四項の規定の適用については、法人が同項に規定する適格合併等により四年旧措置法第六十八条の二十七第三項の規定の適用を受けている同項に規定する産業振興機械等の移転を受けた場合には、当該産業振興機械等は、租税特別措置法第四十五条第三項の規定の適用を受けている同項に規定する産業振興機械等とみなす。この場合において、四年旧措置法第六十八条の二十七第三項に規定する供用期間を租税特別措置法第四十五条第四項の供用期間とみなす。
suppl-5021-8/art-118/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-1
With regard to the application of the provisions of Article 45, paragraph (4) of the Act on Special Measures Concerning Taxation, where a corporation has received, through a qualified merger, etc. prescribed in that paragraph, a transfer of industrial promotion machinery, etc. prescribed in Article 68-27, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes to which the provisions of that paragraph are being applied, that industrial promotion machinery, etc. is deemed to be industrial promotion machinery, etc. prescribed in Article 45, paragraph (3) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph are being applied. In this case, the period of use prescribed in Article 68-27, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the period of use referred to in Article 45, paragraph (4) of the Act on Special Measures Concerning Taxation.
machine translation, not official
**第二項** 租税特別措置法第四十六条第二項の規定の適用については、法人が同項の適格合併、適格分割、適格現物出資又は適格現物分配により四年旧措置法第六十八条の三十三第一項の規定の適用を受けている同項に規定する事業再編促進機械等の移転を受けた場合には、当該事業再編促進機械等は、租税特別措置法第四十六条第一項の規定の適用を受けている同項に規定する事業再編促進機械等とみなす。この場合において、四年旧措置法第六十八条の三十三第一項に規定する供用期間を租税特別措置法第四十六条第二項の供用期間とみなす。
suppl-5021-8/art-118/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-2
With regard to the application of the provisions of Article 46, paragraph (2) of the Act on Special Measures Concerning Taxation, where a corporation has received, through a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution referred to in that paragraph, a transfer of machinery, etc. for promoting business restructuring prescribed in Article 68-33, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes to which the provisions of that paragraph are being applied, that machinery, etc. for promoting business restructuring is deemed to be machinery, etc. for promoting business restructuring prescribed in Article 46, paragraph (1) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph are being applied. In this case, the period of use prescribed in Article 68-33, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the period of use referred to in Article 46, paragraph (2) of the Act on Special Measures Concerning Taxation.
machine translation, not official
**第三項** 四年新措置法第四十七条第二項の規定の適用については、法人が同項に規定する適格合併等により四年旧措置法第六十八条の三十五第一項の規定の適用を受けている同項に規定する特定都市再生建築物の移転を受けた場合には、当該特定都市再生建築物は、四年新措置法第四十七条第一項の規定の適用を受けている同項に規定する特定都市再生建築物とみなす。この場合において、四年旧措置法第六十八条の三十五第一項に規定する供用期間を四年新措置法第四十七条第二項の供用期間とみなす。
suppl-5021-8/art-118/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-3
With regard to the application of the provisions of Article 47, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a corporation has received, through a qualified merger, etc. prescribed in that paragraph, a transfer of a specified urban renaissance building prescribed in Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes to which the provisions of that paragraph are being applied, that specified urban renaissance building is deemed to be a specified urban renaissance building prescribed in Article 47, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 to which the provisions of that paragraph are being applied. In this case, the period of use prescribed in Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the period of use referred to in Article 47, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022.
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**第四項** 四年新措置法第四十八条第二項の規定の適用については、法人が同項の適格合併、適格分割、適格現物出資又は適格現物分配により四年旧措置法第六十八条の三十六第一項の規定の適用を受けている同項に規定する倉庫用建物等の移転を受けた場合には、当該倉庫用建物等は、四年新措置法第四十八条第一項の規定の適用を受けている同項に規定する倉庫用建物等とみなす。この場合において、四年旧措置法第六十八条の三十六第一項に規定する供用期間を四年新措置法第四十八条第二項の供用期間とみなす。
suppl-5021-8/art-118/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-4
With regard to the application of the provisions of Article 48, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a corporation has received, through a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution referred to in that paragraph, a transfer of a warehouse building, etc. prescribed in Article 68-36, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes to which the provisions of that paragraph are being applied, that warehouse building, etc. is deemed to be a warehouse building, etc. prescribed in Article 48, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 to which the provisions of that paragraph are being applied. In this case, the period of use prescribed in Article 68-36, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the period of use referred to in Article 48, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022.
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**第五項** 四年新措置法第五十二条の二の規定の適用については、同条第一項、第二項及び第五項に規定する特別償却に関する規定には、四年旧措置法第六十八条の十一第一項、第六十八条の十四第一項、第六十八条の十四の二第一項、第六十八条の十四の三第一項、第六十八条の十五第一項、第六十八条の十五の五第一項、第六十八条の十五の六の二第一項、第六十八条の十五の七第一項から第三項まで、第六十八条の十六から第六十八条の二十まで、第六十八条の二十四、第六十八条の二十七、第六十八条の二十九、第六十八条の三十一、第六十八条の三十三、第六十八条の三十五若しくは第六十八条の三十六の規定又は減価償却資産（四年新措置法第二条第二項第二十四号に規定する減価償却資産をいう。第七項及び第十八項において同じ。）に関する特例を定めている規定として政令で定める規定を含むものとする。
suppl-5021-8/art-118/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-5
With regard to the application of the provisions of Article 52-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the provisions on special depreciation prescribed in paragraphs (1), (2), and (5) of that Article are to include the provisions of Article 68-11, paragraph (1), Article 68-14, paragraph (1), Article 68-14-2, paragraph (1), Article 68-14-3, paragraph (1), Article 68-15, paragraph (1), Article 68-15-5, paragraph (1), Article 68-15-6-2, paragraph (1), Article 68-15-7, paragraphs (1) through (3), Articles 68-16 through 68-20, Article 68-24, Article 68-27, Article 68-29, Article 68-31, Article 68-33, Article 68-35, or Article 68-36 of the Act on Special Measures Concerning Taxation Before the 2022 Changes, or the provisions specified by Cabinet Order as provisions prescribing special provisions on depreciable assets (meaning depreciable assets prescribed in Article 2, paragraph (2), item (xxiv) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies in paragraphs (7) and (18)).
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**第六項** 四年新措置法第五十二条の二第二項の規定の適用については、同項に規定する開始の日前一年以内に開始した各事業年度以後の連結事業年度について同条第一項の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には、青色申告書の提出をしていたものとみなす。
suppl-5021-8/art-118/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-6
With regard to the application of the provisions of Article 52-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, where, for consolidated business years on or after each business year beginning within one year before the first day prescribed in that paragraph, the corporation referred to in paragraph (1) of that Article or the consolidated parent corporation pertaining to that corporation filed consolidated tax returns, the corporation is deemed to have filed blue returns.
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**第七項** 四年新措置法第五十二条の二第二項の規定の適用については、同項に規定する所得の金額の計算上損金の額に算入された金額には連結所得の金額の計算上損金の額に算入された金額を含むものとし、同項後段に規定する減価償却資産には四年旧措置法第六十八条の十八の規定の適用を受けた減価償却資産を含むものとする。
suppl-5021-8/art-118/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-7
With regard to the application of the provisions of Article 52-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount included in deductible expenses in calculating the amount of income prescribed in that paragraph is to include the amount included in deductible expenses in calculating the amount of consolidated income, and the depreciable assets prescribed in the second sentence of that paragraph are to include depreciable assets to which the provisions of Article 68-18 of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied.
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**第八項** 四年新措置法第五十二条の二第三項の規定の適用については、同項に規定する直前の事業年度までの各連結事業年度の連結確定申告書に同項に規定する明細書の添付があった場合には、確定申告書に同項に規定する明細書の添付があったものとみなす。
suppl-5021-8/art-118/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-8
With regard to the application of the provisions of Article 52-2, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, where the written statement prescribed in that paragraph was attached to the consolidated tax return for each consolidated business year up to the immediately preceding business year prescribed in that paragraph, the written statement prescribed in that paragraph is deemed to have been attached to the final return.
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**第九項** 四年新措置法第五十二条の二第五項の規定の適用については、旧法人税法第八十一条の三第一項の規定により同項に規定する個別損金額を計算する場合における旧法人税法第三十一条第二項又は第三十二条第二項に規定する期中損金経理額のうち損金の額に算入された金額は、四年新措置法第五十二条の二第五項に規定する損金の額に算入された金額とみなす。
suppl-5021-8/art-118/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-9
With regard to the application of the provisions of Article 52-2, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount included in deductible expenses, out of the amount entered through accounting as an expense or loss during the period prescribed in Article 31, paragraph (2) or Article 32, paragraph (2) of the Former Corporation Tax Act in the case where the individual deductible expense amount prescribed in Article 81-3, paragraph (1) of the Former Corporation Tax Act is calculated pursuant to the provisions of that paragraph, is deemed to be the amount included in deductible expenses prescribed in Article 52-2, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022.
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**第十項** 四年新措置法第五十二条の三第二項の規定の適用については、同項に規定する満たない場合には四年旧措置法第六十八条の四十一第一項の規定により損金の額に算入された金額が同項に規定する特別償却限度額に満たない場合を含むものとし、四年新措置法第五十二条の三第二項に規定する満たない金額には当該満たない場合におけるその満たない金額を含むものとし、同項に規定する算入済金額には四年旧措置法第六十八条の四十一第二項の規定により既に損金の額に算入された金額を含むものとする。
suppl-5021-8/art-118/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-10
With regard to the application of the provisions of Article 52-3, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, the case where it falls short prescribed in that paragraph is to include the case where the amount included in deductible expenses pursuant to the provisions of Article 68-41, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes falls short of the special depreciation limit prescribed in that paragraph, the shortfall prescribed in Article 52-3, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the shortfall in that case, and the amount already included in deductible expenses prescribed in that paragraph is to include the amount already included in deductible expenses pursuant to the provisions of Article 68-41, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
machine translation, not official
**第十一項** 四年新措置法第五十二条の三第二項の規定の適用については、四年旧措置法第六十八条の四十一第一項の規定の適用を受けた連結事業年度は四年新措置法第五十二条の三第一項の規定の適用を受けた事業年度とみなし、同条第二項に規定する翌日以後一年以内に終了する各事業年度前の連結事業年度について同項の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には青色申告書の提出をしていたものとみなす。
suppl-5021-8/art-118/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-11
With regard to the application of the provisions of Article 52-3, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, a consolidated business year in which the provisions of Article 68-41, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied is deemed to be a business year in which the provisions of Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 were applied, and where, for consolidated business years before each business year ending within one year from the following day prescribed in paragraph (2) of that Article, the corporation referred to in that paragraph or the consolidated parent corporation pertaining to that corporation filed consolidated tax returns, the corporation is deemed to have filed blue returns.
machine translation, not official
**第十二項** 四年新措置法第五十二条の三第三項の規定の適用については、同項に規定する満たない金額には、四年旧措置法第六十八条の四十一第一項又は第十一項の規定により損金の額に算入された金額がこれらの規定の特別償却限度額に満たない場合のその満たない金額を含むものとする。
suppl-5021-8/art-118/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-12
With regard to the application of the provisions of Article 52-3, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the shortfall prescribed in that paragraph is to include, in the case where the amount included in deductible expenses pursuant to the provisions of Article 68-41, paragraph (1) or (11) of the Act on Special Measures Concerning Taxation Before the 2022 Changes falls short of the special depreciation limit under those provisions, that shortfall.
machine translation, not official
**第十三項** 四年新措置法第五十二条の三第五項及び第六項の規定の適用については、これらの規定に規定する法人には四年旧措置法第六十八条の四十一第一項から第三項までの規定の適用を受けたものを含むものとし、四年新措置法第五十二条の三第五項に規定する特別償却準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の四十一第一項から第三項までの特別償却準備金の金額を含むものとし、四年新措置法第五十二条の三第六項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十一第六項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十二条の三第五項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十一第五項の規定により益金の額に算入された金額を含むものとする。
suppl-5021-8/art-118/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-13
With regard to the application of the provisions of Article 52-3, paragraphs (5) and (6) of the Act on Special Measures Concerning Taxation as Amended for 2022, the corporation prescribed in those provisions is to include a corporation to which the provisions of Article 68-41, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied, the amount of the reserve for special depreciation prescribed in Article 52-3, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for special depreciation under Article 68-41, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 52-3, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-41, paragraph (6) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 52-3, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-41, paragraph (5) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
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**第十四項** 四年新措置法第五十二条の三第五項の規定の適用については、四年旧措置法第六十八条の四十一第一項から第三項までの規定により損金の額に算入された金額は、四年新措置法第五十二条の三第一項から第三項までの規定により損金の額に算入された金額とみなす。
suppl-5021-8/art-118/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-14
With regard to the application of the provisions of Article 52-3, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount included in deductible expenses pursuant to the provisions of Article 68-41, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 52-3, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation as Amended for 2022.
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**第十五項** 四年新措置法第五十二条の三第九項の規定の適用については、同項に規定する適用を受けた事業年度以後の各連結事業年度の連結確定申告書に同項に規定する明細書の添付があった場合には、確定申告書に同項に規定する明細書の添付があったものとみなす。
suppl-5021-8/art-118/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-15
With regard to the application of the provisions of Article 52-3, paragraph (9) of the Act on Special Measures Concerning Taxation as Amended for 2022, where the written statement prescribed in that paragraph was attached to the consolidated tax return for each consolidated business year from the business year in which the application prescribed in that paragraph was received onward, the written statement prescribed in that paragraph is deemed to have been attached to the final return.
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**第十六項** 四年新措置法第五十二条の三第十二項の規定の適用については、同項に規定する満たない場合には四年旧措置法第六十八条の四十一第一項の規定により損金の額に算入された金額が同項に規定する特別償却限度額に満たない場合を含むものとし、四年新措置法第五十二条の三第十二項に規定する満たない金額には当該満たない場合におけるその満たない金額を含むものとし、同項に規定する算入済金額には四年旧措置法第六十八条の四十一第二項の規定により既に損金の額に算入された金額を含むものとする。
suppl-5021-8/art-118/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-16
With regard to the application of the provisions of Article 52-3, paragraph (12) of the Act on Special Measures Concerning Taxation as Amended for 2022, the case where it falls short prescribed in that paragraph is to include the case where the amount included in deductible expenses pursuant to the provisions of Article 68-41, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes falls short of the special depreciation limit prescribed in that paragraph, the shortfall prescribed in Article 52-3, paragraph (12) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the shortfall in that case, and the amount already included in deductible expenses prescribed in that paragraph is to include the amount already included in deductible expenses pursuant to the provisions of Article 68-41, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
machine translation, not official
**第十七項** 四年新措置法第五十二条の三の規定の適用については、同条第十五項、第十七項、第十八項、第二十項、第二十一項、第二十三項及び第二十四項の特別償却準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の四十一第一項から第三項までの特別償却準備金を含むものとする。
suppl-5021-8/art-118/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-17
With regard to the application of the provisions of Article 52-3 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for special depreciation referred to in paragraphs (15), (17), (18), (20), (21), (23), and (24) of that Article is to include the reserve for special depreciation under Article 68-41, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
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**第十八項** 四年新措置法第五十二条の三第二十六項の規定の適用については、その事業の用に供した連結事業年度において四年旧措置法第六十八条の十八の規定の適用を受けることができる減価償却資産は同項に規定する減価償却資産とみなし、その減価償却資産につき四年旧措置法第六十八条の四十一第一項の規定の適用を受けた場合には四年新措置法第五十二条の三第一項の規定の適用を受けたものとみなす。
suppl-5021-8/art-118/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-18
With regard to the application of the provisions of Article 52-3, paragraph (26) of the Act on Special Measures Concerning Taxation as Amended for 2022, a depreciable asset to which the provisions of Article 68-18 of the Act on Special Measures Concerning Taxation Before the 2022 Changes could be applied in the consolidated business year in which it was put to use for the business is deemed to be a depreciable asset prescribed in that paragraph, and where the provisions of Article 68-41, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied to that depreciable asset, the provisions of Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 are deemed to have been applied.
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**第十九項** 四年新措置法第五十三条第二項の規定の適用については、同項に規定する試験研究費の額には、四年旧措置法第六十八条の九第八項第一号に規定する試験研究費の額を含むものとする。この場合において、当該試験研究費の額につき同条第一項、第四項又は第七項の規定の適用を受けたときは、四年新措置法第四十二条の四第一項、第四項又は第七項の規定の適用を受けたものとみなす。
suppl-5021-8/art-118/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-19
With regard to the application of the provisions of Article 53, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of experimental research expenses prescribed in that paragraph is to include the amount of experimental research expenses prescribed in Article 68-9, paragraph (8), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes. In this case, where the provisions of paragraph (1), (4), or (7) of that Article were applied to that amount of experimental research expenses, the provisions of Article 42-4, paragraph (1), (4), or (7) of the Act on Special Measures Concerning Taxation as Amended for 2022 are deemed to have been applied.
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### 第百十九条（第十六条の規定による改正に伴う準備金に関する経過措置） — Transitional Measures Concerning Reserves, Accompanying the Amendment by Article 16
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suppl-5021-8/art-119 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119
**第一項** 四年新措置法第五十五条第三項の規定の適用については、同項に規定する内国法人には四年旧措置法第六十八条の四十三第一項の規定の適用を受けたものを含むものとし、四年新措置法第五十五条第三項に規定する海外投資等損失準備金の金額には前事業年度から繰り越された同項の特定法人に係る四年旧措置法第六十八条の四十三第一項の海外投資等損失準備金の金額を含むものとし、四年新措置法第五十五条第四項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十三第四項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十五条第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十三第三項の規定により益金の額に算入された金額を含むものとする。
suppl-5021-8/art-119/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-1
With regard to the application of the provisions of Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the domestic corporation prescribed in that paragraph is to include a corporation to which the provisions of Article 68-43, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied, the amount of the reserve for losses on overseas investment, etc. prescribed in Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for losses on overseas investment, etc. under Article 68-43, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the specified corporation referred to in that paragraph carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 55, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-43, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-43, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
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**第二項** 四年新措置法第五十五条第三項の規定の適用については、四年旧措置法第六十八条の四十三第一項の規定により損金の額に算入された金額は、四年新措置法第五十五条第一項の規定により損金の額に算入された金額とみなす。
suppl-5021-8/art-119/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-2
With regard to the application of the provisions of Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount included in deductible expenses pursuant to the provisions of Article 68-43, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022.
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**第三項** 四年新措置法第五十五条の規定の適用については、同条第四項、第五項、第十項、第十三項、第十四項、第十七項、第十八項、第二十一項、第二十二項及び第二十五項の海外投資等損失準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の四十三第一項の海外投資等損失準備金を含むものとする。
suppl-5021-8/art-119/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-3
With regard to the application of the provisions of Article 55 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for losses on overseas investment, etc. referred to in paragraphs (4), (5), (10), (13), (14), (17), (18), (21), (22), and (25) of that Article is to include the reserve for losses on overseas investment, etc. under Article 68-43, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
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**第四項** 租税特別措置法第五十六条の規定の適用については、同条第二項から第四項までの中小企業事業再編投資損失準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の四十四第一項の中小企業事業再編投資損失準備金を含むものとする。
suppl-5021-8/art-119/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-4
With regard to the application of the provisions of Article 56 of the Act on Special Measures Concerning Taxation, the reserve for losses on investment in business restructuring of small and medium sized enterprises referred to in paragraphs (2) through (4) of that Article is to include the reserve for losses on investment in business restructuring of small and medium sized enterprises under Article 68-44, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
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**第五項** 租税特別措置法第五十六条第二項の規定の適用については、同項に規定する中小企業事業再編投資損失準備金の金額には前事業年度から繰り越された同項の特定法人に係る四年旧措置法第六十八条の四十四第一項の中小企業事業再編投資損失準備金の金額を含むものとし、租税特別措置法第五十六条第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十四第三項の規定により益金の額に算入された金額を含むものとし、租税特別措置法第五十六条第二項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十四第二項の規定により益金の額に算入された金額を含むものとする。
suppl-5021-8/art-119/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-5
With regard to the application of the provisions of Article 56, paragraph (2) of the Act on Special Measures Concerning Taxation, the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises prescribed in that paragraph is to include the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises under Article 68-44, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the specified corporation referred to in that paragraph carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 56, paragraph (3) of the Act on Special Measures Concerning Taxation is to include the amount included in gross profit pursuant to the provisions of Article 68-44, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 56, paragraph (2) of the Act on Special Measures Concerning Taxation is to include the amount included in gross profit pursuant to the provisions of Article 68-44, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
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**第六項** 租税特別措置法第五十六条第二項の規定の適用については、四年旧措置法第六十八条の四十四第一項の規定により損金の額に算入された金額は、租税特別措置法第五十六条第一項の規定により損金の額に算入された金額とみなす。
suppl-5021-8/art-119/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-6
With regard to the application of the provisions of Article 56, paragraph (2) of the Act on Special Measures Concerning Taxation, the amount included in deductible expenses pursuant to the provisions of Article 68-44, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 56, paragraph (1) of the Act on Special Measures Concerning Taxation.
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**第七項** 所得税法等の一部を改正する法律（令和四年法律第四号）附則第四十四条の規定によりなおその効力を有するものとされる同法第十一条の規定による改正前の租税特別措置法（次項において「令和四年旧効力措置法」という。）第五十六条の規定の適用については、同条第二項から第四項まで、第八項、第九項及び第十一項の特定災害防止準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の四十六第一項の特定災害防止準備金を含むものとする。
suppl-5021-8/art-119/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-7
With regard to the application of the provisions of Article 56 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022), which remains in force pursuant to Article 44 of the Supplementary Provisions of that Act (referred to as the "Act on Special Measures Concerning Taxation Before the 2022 Amendment, as Kept in Force" in the following paragraph), the reserve for specified disaster prevention referred to in paragraphs (2) through (4), (8), (9), and (11) of that Article is to include the reserve for specified disaster prevention under Article 68-46, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
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**第八項** 令和四年旧効力措置法第五十六条の規定の適用については、同条第二項に規定する特定災害防止準備金の金額には同項の特定廃棄物最終処分場に係る四年旧措置法第六十八条の四十六第一項の特定災害防止準備金の金額を含むものとし、令和四年旧効力措置法第五十六条第二項又は第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十六第二項又は第三項の規定により益金の額に算入された金額を含むものとする。
suppl-5021-8/art-119/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-8
With regard to the application of the provisions of Article 56 of the Act on Special Measures Concerning Taxation Before the 2022 Amendment, as Kept in Force, the amount of the reserve for specified disaster prevention prescribed in paragraph (2) of that Article is to include the amount of the reserve for specified disaster prevention under Article 68-46, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the specified final waste disposal site referred to in that paragraph, and the amount included in gross profit pursuant to the provisions of Article 56, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation Before the 2022 Amendment, as Kept in Force is to include the amount included in gross profit pursuant to the provisions of Article 68-46, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
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**第九項** 所得税法等の一部を改正する法律（令和五年法律第三号）附則第四十三条第一項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下この項及び次項において「令和五年旧効力措置法」という。）第五十七条の四の規定の適用については、同条第一項第二号、第三項及び第四項に規定する原子力発電施設解体準備金の金額には前事業年度から繰り越されたこれらの規定の特定原子力発電施設に係る四年旧措置法第六十八条の五十四第一項の原子力発電施設解体準備金の金額を含むものとし、令和五年旧効力措置法第五十七条の四第四項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十四第三項の規定により益金の額に算入された金額を含むものとし、令和五年旧効力措置法第五十七条の四第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十四第二項の規定により益金の額に算入された金額を含むものとし、令和五年旧効力措置法第五十七条の四第五項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十四第四項の規定により益金の額に算入された金額を含むものとする。
suppl-5021-8/art-119/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-9
With regard to the application of the provisions of Article 57-4 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), which remains in force pursuant to Article 43, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force" in this paragraph and the following paragraph), the amount of the reserve for decommissioning of nuclear power generation facilities prescribed in paragraph (1), item (ii), paragraph (3), and paragraph (4) of that Article is to include the amount of the reserve for decommissioning of nuclear power generation facilities under Article 68-54, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the specified nuclear power generation facility referred to in those provisions carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 57-4, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force is to include the amount included in gross profit pursuant to the provisions of Article 68-54, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, the amount included in gross profit pursuant to the provisions of Article 57-4, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force is to include the amount included in gross profit pursuant to the provisions of Article 68-54, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-4, paragraph (5) of the Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force is to include the amount included in gross profit pursuant to the provisions of Article 68-54, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
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**第十項** 令和五年旧効力措置法第五十七条の四の規定の適用については、同条第三項から第六項まで、第十一項、第十二項及び第十四項の原子力発電施設解体準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十四第一項の原子力発電施設解体準備金（令和五年旧効力措置法第五十七条の四第一項に規定する特定原子力発電施設に係るものに限る。）を含むものとする。
suppl-5021-8/art-119/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-10
With regard to the application of the provisions of Article 57-4 of the Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force, the reserve for decommissioning of nuclear power generation facilities referred to in paragraphs (3) through (6), (11), (12), and (14) of that Article is to include the reserve for decommissioning of nuclear power generation facilities under Article 68-54, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year (limited to that pertaining to the specified nuclear power generation facility prescribed in Article 57-4, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force).
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**第十一項** 租税特別措置法第五十七条の四の規定の適用については、同条第二項から第四項までの特定原子力施設炉心等除去準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十四の二第一項の特定原子力施設炉心等除去準備金を含むものとする。
suppl-5021-8/art-119/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-11
With regard to the application of the provisions of Article 57-4 of the Act on Special Measures Concerning Taxation, the reserve for removal of reactor cores, etc. from specified nuclear facilities referred to in paragraphs (2) through (4) of that Article is to include the reserve for removal of reactor cores, etc. from specified nuclear facilities under Article 68-54-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
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**第十二項** 租税特別措置法第五十七条の四の規定の適用については、同条第二項に規定する特定原子力施設炉心等除去準備金の金額には同項の特定原子力施設に係る四年旧措置法第六十八条の五十四の二第一項の特定原子力施設炉心等除去準備金の金額を含むものとし、租税特別措置法第五十七条の四第二項又は第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十四の二第二項又は第三項の規定により益金の額に算入された金額を含むものとする。
suppl-5021-8/art-119/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-12
With regard to the application of the provisions of Article 57-4 of the Act on Special Measures Concerning Taxation, the amount of the reserve for removal of reactor cores, etc. from specified nuclear facilities prescribed in paragraph (2) of that Article is to include the amount of the reserve for removal of reactor cores, etc. from specified nuclear facilities under Article 68-54-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the specified nuclear facility referred to in that paragraph, and the amount included in gross profit pursuant to the provisions of Article 57-4, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation is to include the amount included in gross profit pursuant to the provisions of Article 68-54-2, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
machine translation, not official
**第十三項** 四年新措置法第五十七条の五の規定の適用については、同条第六項から第九項まで及び第十四項から第十六項までの異常危険準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十五第一項の異常危険準備金を含むものとする。
suppl-5021-8/art-119/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-13
With regard to the application of the provisions of Article 57-5 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for abnormal risks referred to in paragraphs (6) through (9) and (14) through (16) of that Article is to include the reserve for abnormal risks under Article 68-55, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
machine translation, not official
**第十四項** 四年新措置法第五十七条の五の規定の適用については、同条第六項に規定する異常危険準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の五十五第一項の異常危険準備金の金額を含むものとし、四年新措置法第五十七条の五第八項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十五第八項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の五第六項、第七項又は第九項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十五第六項、第七項又は第九項の規定により益金の額に算入された金額を含むものとする。
suppl-5021-8/art-119/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-14
With regard to the application of the provisions of Article 57-5 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for abnormal risks prescribed in paragraph (6) of that Article is to include the amount of the reserve for abnormal risks under Article 68-55, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 57-5, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-55, paragraph (8) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-5, paragraph (6), (7), or (9) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-55, paragraph (6), (7), or (9) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
machine translation, not official
**第十五項** 旧法人税法第四条の五第一項の規定により旧法人税法第四条の二の承認を取り消された後青色申告書の提出の承認を受けた場合における四年旧措置法第六十八条の五十五第一項の異常危険準備金の益金算入については、なお従前の例による。
suppl-5021-8/art-119/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-15
The provisions then in force continue to govern the inclusion in gross profit of the reserve for abnormal risks under Article 68-55, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in the case where approval for filing blue returns was obtained after the approval under Article 4-2 of the Former Corporation Tax Act was rescinded pursuant to the provisions of Article 4-5, paragraph (1) of the Former Corporation Tax Act.
machine translation, not official
**第十六項** 四年新措置法第五十七条の六の規定の適用については、同条第三項から第六項まで、第十項、第十一項及び第十三項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十六第一項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金を含むものとする。
suppl-5021-8/art-119/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-16
With regard to the application of the provisions of Article 57-6 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance referred to in paragraphs (3) through (6), (10), (11), and (13) of that Article is to include the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance under Article 68-56, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
machine translation, not official
**第十七項** 四年新措置法第五十七条の六の規定の適用については、同条第三項に規定する原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金の金額には四年旧措置法第六十八条の五十六第一項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金の金額を含むものとし、四年新措置法第五十七条の六第三項又は第五項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十六第三項又は第五項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の六第四項の規定又は同条第六項において準用する四年新措置法第五十七条の五第九項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十六第四項の規定又は同条第六項において準用する四年旧措置法第六十八条の五十五第九項の規定により益金の額に算入された金額を含むものとする。
suppl-5021-8/art-119/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-17
With regard to the application of the provisions of Article 57-6 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance prescribed in paragraph (3) of that Article is to include the amount of the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance under Article 68-56, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, the amount included in gross profit pursuant to the provisions of Article 57-6, paragraph (3) or (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-56, paragraph (3) or (5) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-6, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 or the provisions of Article 57-5, paragraph (9) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to paragraph (6) of Article 57-6 is to include the amount included in gross profit pursuant to the provisions of Article 68-56, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes or the provisions of Article 68-55, paragraph (9) of the Act on Special Measures Concerning Taxation Before the 2022 Changes as applied mutatis mutandis pursuant to paragraph (6) of Article 68-56.
machine translation, not official
**第十八項** 旧法人税法第四条の五第一項の規定により旧法人税法第四条の二の承認を取り消された後青色申告書の提出の承認を受けた場合における四年旧措置法第六十八条の五十六第一項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金の益金算入については、なお従前の例による。
suppl-5021-8/art-119/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-18
The provisions then in force continue to govern the inclusion in gross profit of the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance under Article 68-56, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in the case where approval for filing blue returns was obtained after the approval under Article 4-2 of the Former Corporation Tax Act was rescinded pursuant to the provisions of Article 4-5, paragraph (1) of the Former Corporation Tax Act.
machine translation, not official
**第十九項** 四年新措置法第五十七条の七の規定の適用については、同条第一項第二号に規定する関西国際空港用地整備準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の五十七第一項の関西国際空港用地整備準備金の金額を含むものとし、四年新措置法第五十七条の七第五項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十七第五項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の七第四項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十七第四項の規定により益金の額に算入された金額を含むものとする。
suppl-5021-8/art-119/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-19
With regard to the application of the provisions of Article 57-7 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for land development for Kansai International Airport prescribed in paragraph (1), item (ii) of that Article is to include the amount of the reserve for land development for Kansai International Airport under Article 68-57, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 57-7, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-57, paragraph (5) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-7, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-57, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
machine translation, not official
**第二十項** 四年新措置法第五十七条の七の規定の適用については、同条第四項から第六項まで、第九項及び第十項の関西国際空港用地整備準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十七第一項の関西国際空港用地整備準備金を含むものとする。
suppl-5021-8/art-119/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-20
With regard to the application of the provisions of Article 57-7 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for land development for Kansai International Airport referred to in paragraphs (4) through (6), (9), and (10) of that Article is to include the reserve for land development for Kansai International Airport under Article 68-57, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
machine translation, not official
**第二十一項** 四年新措置法第五十七条の七の二の規定の適用については、同条第一項第二号に規定する中部国際空港整備準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の五十七の二第一項の中部国際空港整備準備金の金額を含むものとし、四年新措置法第五十七条の七の二第四項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十七の二第四項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の七の二第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十七の二第三項の規定により益金の額に算入された金額を含むものとする。
suppl-5021-8/art-119/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-21
With regard to the application of the provisions of Article 57-7-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for development of Chubu International Airport prescribed in paragraph (1), item (ii) of that Article is to include the amount of the reserve for development of Chubu International Airport under Article 68-57-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 57-7-2, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-57-2, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-7-2, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-57-2, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
machine translation, not official
**第二十二項** 四年新措置法第五十七条の七の二の規定の適用については、同条第三項から第五項まで、第八項及び第九項の中部国際空港整備準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十七の二第一項の中部国際空港整備準備金を含むものとする。
suppl-5021-8/art-119/par-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-22
With regard to the application of the provisions of Article 57-7-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for development of Chubu International Airport referred to in paragraphs (3) through (5), (8), and (9) of that Article is to include the reserve for development of Chubu International Airport under Article 68-57-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
machine translation, not official
**第二十三項** 四年新措置法第五十七条の八の規定の適用については、同条第三項から第六項まで、第十一項、第十二項及び第十四項の特別修繕準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十八第一項の特別修繕準備金を含むものとする。
suppl-5021-8/art-119/par-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-23
With regard to the application of the provisions of Article 57-8 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for special repairs referred to in paragraphs (3) through (6), (11), (12), and (14) of that Article is to include the reserve for special repairs under Article 68-58, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
machine translation, not official
**第二十四項** 四年新措置法第五十七条の八の規定の適用については、同条第三項に規定する特別修繕準備金の金額には同項の準備金設定特定船舶に係る四年旧措置法第六十八条の五十八第一項の特別修繕準備金の金額を含むものとし、四年新措置法第五十七条の八第三項又は第五項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十八第三項又は第五項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の八第四項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十八第四項の規定により益金の額に算入された金額を含むものとする。
suppl-5021-8/art-119/par-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-24 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-24
With regard to the application of the provisions of Article 57-8 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for special repairs prescribed in paragraph (3) of that Article is to include the amount of the reserve for special repairs under Article 68-58, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the specified ship with a reserve set referred to in that paragraph, the amount included in gross profit pursuant to the provisions of Article 57-8, paragraph (3) or (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-58, paragraph (3) or (5) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-8, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-58, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
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### 第百二十条（鉱業所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Mining Income
caption: machine translation, not official
suppl-5021-8/art-120 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-120 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-120
**第一項** 四年新措置法第五十八条及び第五十九条の規定の適用については、四年新措置法第五十八条第四項に規定する法人には四年旧措置法第六十八条の六十一第一項又は第二項の規定の適用を受けたものを含むものとし、四年新措置法第五十八条第四項及び第五十九条第一項第二号に規定する探鉱準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の六十一第一項の探鉱準備金の金額を含むものとし、四年新措置法第五十八条第四項及び第五十九条第二項第二号に規定する海外探鉱準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の六十一第二項の海外探鉱準備金の金額を含むものとし、四年新措置法第五十八条第五項の規定により益金の額に算入された金額には四年旧措置法第六十八条の六十一第五項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十八条第四項の規定により益金の額に算入された金額には四年旧措置法第六十八条の六十一第四項の規定により益金の額に算入された金額を含むものとする。
suppl-5021-8/art-120/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-120/par-1
With regard to the application of the provisions of Articles 58 and 59 of the Act on Special Measures Concerning Taxation as Amended for 2022, the corporation prescribed in Article 58, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include a corporation to which the provisions of Article 68-61, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied, the amount of the reserve for exploration prescribed in Article 58, paragraph (4) and Article 59, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for exploration under Article 68-61, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount of the reserve for overseas exploration prescribed in Article 58, paragraph (4) and Article 59, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for overseas exploration under Article 68-61, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 58, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-61, paragraph (5) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 58, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-61, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
machine translation, not official
**第二項** 四年新措置法第五十八条及び第五十九条の規定の適用については、四年新措置法第五十八条第五項、第六項及び第十項から第十二項まで並びに第五十九条第一項の探鉱準備金には連結事業年度において積み立てた四年旧措置法第六十八条の六十一第一項の探鉱準備金を含むものとし、四年新措置法第五十八条第五項、第六項及び第十項並びに第五十九条第二項の海外探鉱準備金には連結事業年度において積み立てた四年旧措置法第六十八条の六十一第二項の海外探鉱準備金を含むものとする。
suppl-5021-8/art-120/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-120/par-2
With regard to the application of the provisions of Articles 58 and 59 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for exploration referred to in Article 58, paragraphs (5), (6), and (10) through (12) and Article 59, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the reserve for exploration under Article 68-61, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year, and the reserve for overseas exploration referred to in Article 58, paragraphs (5), (6), and (10) and Article 59, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the reserve for overseas exploration under Article 68-61, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
machine translation, not official
### 第百二十一条（対外船舶運航事業を営む法人の日本船舶による収入金額の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Revenue from Japanese Ships of Corporations Engaged in International Shipping Business
caption: machine translation, not official
suppl-5021-8/art-121 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-121 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-121
**第一項** 四年新措置法第五十九条の二第二項の規定は、同項に規定する法人が、同条第一項の規定の適用に係る同項に規定する認定計画の同項に規定する計画期間開始の日から同項の規定の適用を受けようとする事業年度開始の日の前日までの期間内の日を含む連結事業年度において四年旧措置法第六十八条の六十二の二第一項の規定の適用を受けていた場合には、適用しない。
suppl-5021-8/art-121/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-121/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-121/par-1
The provisions of Article 59-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 do not apply where the corporation prescribed in that paragraph received the application of the provisions of Article 68-62-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in a consolidated business year that includes a day within the period from the first day of the plan period prescribed in paragraph (1) of Article 59-2 of the Act on Special Measures Concerning Taxation as Amended for 2022 for the certified plan prescribed in that paragraph pertaining to the application of the provisions of that paragraph to the day before the first day of the business year for which the corporation seeks the application of the provisions of that paragraph.
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**第二項** 四年新措置法第五十九条の二の規定の適用については、同条第四項に規定する法人には、同項に規定する適用対象年度において四年旧措置法第六十八条の六十二の二第一項の規定の適用を受けた四年旧措置法第二条第二項第十号の六に規定する連結法人（当該適用に係る四年旧措置法第五十九条の二第一項に規定する計画の認定を受けた連結親法人又は四年旧措置法第二条第二項第十号の五に規定する連結子法人（以下附則第百二十七条までにおいて「連結子法人」という。）に限る。）に該当するものを含むものとする。
suppl-5021-8/art-121/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-121/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-121/par-2
With regard to the application of the provisions of Article 59-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the corporation prescribed in paragraph (4) of that Article is to include a corporation that falls under a consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation Before the 2022 Changes that received the application of the provisions of Article 68-62-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in the applicable year prescribed in that paragraph (limited to the consolidated parent corporation that received the certification of the plan prescribed in Article 59-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to that application or a consolidated subsidiary corporation prescribed in Article 2, paragraph (2), item (x)-5 of the Act on Special Measures Concerning Taxation Before the 2022 Changes (hereinafter referred to as a "consolidated subsidiary corporation" through Article 127 of the Supplementary Provisions)).
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**第三項** 四年新措置法第五十九条の二第四項の規定の適用については、四年旧措置法第六十八条の六十二の二第一項の規定により損金の額に算入された金額は、四年新措置法第五十九条の二第一項の規定により損金の額に算入された金額とみなす。
suppl-5021-8/art-121/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-121/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-121/par-3
With regard to the application of the provisions of Article 59-2, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount included in deductible expenses pursuant to the provisions of Article 68-62-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 59-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022.
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### 第百二十二条（認定農地所有適格法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Certified Qualified Farmland-Owning Corporations
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suppl-5021-8/art-122 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-122 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-122
**第一項** 四年新措置法第六十一条の二及び第六十一条の三の規定の適用については、四年新措置法第六十一条の二第二項に規定する法人には四年旧措置法第六十八条の六十四第一項の規定の適用を受けたものを含むものとし、四年新措置法第六十一条の二第二項及び第六十一条の三第一項第一号イに規定する農業経営基盤強化準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の六十四第一項の農業経営基盤強化準備金の金額を含むものとし、四年新措置法第六十一条の二第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の六十四第三項の規定により益金の額に算入された金額を含むものとし、四年新措置法第六十一条の二第二項の規定により益金の額に算入された金額には四年旧措置法第六十八条の六十四第二項の規定により益金の額に算入された金額を含むものとする。
suppl-5021-8/art-122/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-122/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-122/par-1
With regard to the application of the provisions of Articles 61-2 and 61-3 of the Act on Special Measures Concerning Taxation as Amended for 2022, the corporation prescribed in Article 61-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include a corporation to which the provisions of Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied, the amount of the reserve for strengthening the farm management base prescribed in Article 61-2, paragraph (2) and Article 61-3, paragraph (1), item (i), (a) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for strengthening the farm management base under Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 61-2, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-64, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 61-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-64, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
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**第二項** 四年新措置法第六十一条の二及び第六十一条の三の規定の適用については、四年新措置法第六十一条の二第三項、第四項及び第六項並びに第六十一条の三第一項の農業経営基盤強化準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の六十四第一項の農業経営基盤強化準備金を含むものとする。
suppl-5021-8/art-122/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-122/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-122/par-2
With regard to the application of the provisions of Articles 61-2 and 61-3 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for strengthening the farm management base referred to in Article 61-2, paragraphs (3), (4), and (6) and Article 61-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the reserve for strengthening the farm management base under Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
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### 第百二十三条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Corporations
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suppl-5021-8/art-123 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123
**第一項** 租税特別措置法第六十四条第十二項の規定の適用については、同項に規定する代替資産には、連結事業年度において四年旧措置法第六十八条の七十第一項又は第八項の規定の適用を受けたこれらの規定に規定する代替資産を含むものとする。
suppl-5021-8/art-123/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-1
With regard to the application of the provisions of Article 64, paragraph (12) of the Act on Special Measures Concerning Taxation, the substitute assets prescribed in that paragraph are to include substitute assets prescribed in Article 68-70, paragraph (1) or (8) of the Act on Special Measures Concerning Taxation Before the 2022 Changes to which those provisions were applied in a consolidated business year.
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**第二項** 四年新措置法第六十四条の二の規定の適用については、同条第四項第一号に規定する特別勘定の金額には、連結事業年度において設けた四年旧措置法第六十八条の七十一第一項の特別勘定の金額（既に益金の額に算入された、又は益金の額に算入されるべき金額がある場合には、これらの金額を控除した金額）を含むものとする。
suppl-5021-8/art-123/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-2
With regard to the application of the provisions of Article 64-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the special account prescribed in paragraph (4), item (i) of that Article is to include the amount of the special account under Article 68-71, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes established in a consolidated business year (where there is an amount already included in gross profit or an amount to be included in gross profit, the amount after deducting those amounts).
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**第三項** 四年新措置法第六十四条の二の規定の適用については、同条第五項、第七項、第八項及び第十項から第十二項までの特別勘定には、連結事業年度において設けた四年旧措置法第六十八条の七十一第一項の特別勘定を含むものとする。
suppl-5021-8/art-123/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-3
With regard to the application of the provisions of Article 64-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the special account referred to in paragraphs (5), (7), (8), and (10) through (12) of that Article is to include the special account under Article 68-71, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes established in a consolidated business year.
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**第四項** 四年新措置法第六十四条の二第十一項の規定は、法人の令和四年三月三十一日以後に終了する事業年度分の法人税について適用する。
suppl-5021-8/art-123/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-4
The provisions of Article 64-2, paragraph (11) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply to corporation tax for business years of a corporation ending on or after March 31, 2022.
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**第五項** 附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた法人の四年新措置法第六十四条の二第十一項に規定する特別勘定の金額については、同項の規定は、適用しない。
suppl-5021-8/art-123/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-5
With regard to the amount of the special account prescribed in Article 64-2, paragraph (11) of the Act on Special Measures Concerning Taxation as Amended for 2022 of a corporation that is deemed to have obtained the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to Article 29, paragraph (1) of the Supplementary Provisions, the provisions of that paragraph do not apply.
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**第六項** 附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、四年新措置法第六十四条の二第十一項の規定を適用する。
suppl-5021-8/art-123/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-6
The provisions of Article 64-2, paragraph (11) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply by deeming a corporation that is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to Article 30, paragraph (3) or (5) of the Supplementary Provisions to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or Article 64-12, paragraph (1) of the New Corporation Tax Act, and a corporation that is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to Article 30, paragraph (3) or (5) of the Supplementary Provisions not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively.
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**第七項** 四年新措置法第六十四条の二第十六項の規定の適用については、同項に規定する資産には、連結事業年度において四年旧措置法第六十八条の七十一第八項又は第九項の規定の適用を受けた資産を含むものとする。
suppl-5021-8/art-123/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-7
With regard to the application of the provisions of Article 64-2, paragraph (16) of the Act on Special Measures Concerning Taxation as Amended for 2022, the assets prescribed in that paragraph are to include assets to which the provisions of Article 68-71, paragraph (8) or (9) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied in a consolidated business year.
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**第八項** 第二項から第六項までの規定は、四年新措置法第六十五条第三項において四年新措置法第六十四条及び第六十四条の二の規定を準用する場合について準用する。
suppl-5021-8/art-123/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-8
The provisions of paragraphs (2) through (6) apply mutatis mutandis in the case where the provisions of Article 64 and Article 64-2 of the Act on Special Measures Concerning Taxation as Amended for 2022 are applied mutatis mutandis pursuant to Article 65, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022.
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**第九項** 四年新措置法第六十五条第七項から第十項までの規定の適用については、四年旧措置法第六十八条の七十二第一項（四年旧措置法第六十五条第一項第四号に係る部分に限る。）の規定の適用を受けた場合には四年新措置法第六十五条第一項第四号の規定の適用を受けたものとみなし、四年旧措置法第六十八条の七十二第一項（四年旧措置法第六十五条第一項第五号に係る部分に限る。）の規定の適用を受けた場合には四年新措置法第六十五条第一項第五号の規定の適用を受けたものとみなし、四年旧措置法第六十八条の七十二第一項（四年旧措置法第六十五条第一項第六号に係る部分に限る。）の規定の適用を受けた場合には四年新措置法第六十五条第一項第六号の規定の適用を受けたものとみなし、同条第十項に規定する譲渡利益額につき旧法人税法第八十一条の三第一項の規定により同項に規定する個別損金額を計算する場合における旧法人税法第六十一条の十三第一項の規定の適用を受けた場合には新法人税法第六十一条の十一第一項の規定の適用を受けたものとみなし、四年新措置法第六十五条第十項に規定する資産の譲渡につき四年旧措置法第六十八条の七十二第一項又は第五項の規定の適用を受けた場合には四年新措置法第六十五条第一項又は第五項の規定の適用を受けたものとみなす。
suppl-5021-8/art-123/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-9
With regard to the application of the provisions of Article 65, paragraphs (7) through (10) of the Act on Special Measures Concerning Taxation as Amended for 2022, where the provisions of Article 68-72, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (limited to the part concerning Article 65, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation Before the 2022 Changes) were applied, the provisions of Article 65, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation as Amended for 2022 are deemed to have been applied; where the provisions of Article 68-72, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (limited to the part concerning Article 65, paragraph (1), item (v) of the Act on Special Measures Concerning Taxation Before the 2022 Changes) were applied, the provisions of Article 65, paragraph (1), item (v) of the Act on Special Measures Concerning Taxation as Amended for 2022 are deemed to have been applied; where the provisions of Article 68-72, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (limited to the part concerning Article 65, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation Before the 2022 Changes) were applied, the provisions of Article 65, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation as Amended for 2022 are deemed to have been applied; where, in the case where the individual deductible expense amount prescribed in Article 81-3, paragraph (1) of the Former Corporation Tax Act is calculated pursuant to the provisions of that paragraph with regard to the amount of gain on transfer prescribed in paragraph (10) of that Article, the provisions of Article 61-13, paragraph (1) of the Former Corporation Tax Act were applied, the provisions of Article 61-11, paragraph (1) of the New Corporation Tax Act are deemed to have been applied; and where the provisions of Article 68-72, paragraph (1) or (5) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied to a transfer of assets prescribed in Article 65, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022, the provisions of Article 65, paragraph (1) or (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 are deemed to have been applied.
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**第十項** 四年新措置法第六十五条第十三項の規定の適用については、同項に規定する資産には、連結事業年度において四年旧措置法第六十八条の七十二第一項、第三項又は第五項の規定の適用を受けた資産を含むものとする。
suppl-5021-8/art-123/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-10
With regard to the application of the provisions of Article 65, paragraph (13) of the Act on Special Measures Concerning Taxation as Amended for 2022, the assets prescribed in that paragraph are to include assets to which the provisions of Article 68-72, paragraph (1), (3), or (5) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied in a consolidated business year.
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**第十一項** 四年新措置法第六十五条の二第一項、第二項及び第七項の規定の適用については、これらの規定に規定する損金の額に算入する金額には四年旧措置法第六十八条の七十三第一項、第二項又は第七項の規定により損金の額に算入した金額を含むものとし、四年新措置法第六十五条の二第七項に規定する特別勘定の金額には四年旧措置法第六十八条の七十一第一項の特別勘定の金額を含むものとする。
suppl-5021-8/art-123/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-11
With regard to the application of the provisions of Article 65-2, paragraphs (1), (2), and (7) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount to be included in deductible expenses prescribed in those provisions is to include the amount included in deductible expenses pursuant to the provisions of Article 68-73, paragraph (1), (2), or (7) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount of the special account prescribed in Article 65-2, paragraph (7) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the special account under Article 68-71, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
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**第十二項** 四年新措置法第六十五条の二第七項に規定する譲渡した資産のいずれかについて四年旧措置法第六十八条の七十第一項（四年旧措置法第六十八条の七十一第八項又は第六十八条の七十二第三項において準用する場合を含む。）、第六十八条の七十第八項（四年旧措置法第六十八条の七十一第九項又は第六十八条の七十二第三項において準用する場合を含む。）又は第六十八条の七十二第一項若しくは第五項の規定の適用を受けていたときは、四年新措置法第六十五条の二第七項に規定する該当することとなった日を含む事業年度については、同項の規定は、適用しない。
suppl-5021-8/art-123/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-12
Where the provisions of Article 68-70, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (including as applied mutatis mutandis pursuant to Article 68-71, paragraph (8) or Article 68-72, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes), Article 68-70, paragraph (8) (including as applied mutatis mutandis pursuant to Article 68-71, paragraph (9) or Article 68-72, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes), or Article 68-72, paragraph (1) or (5) were applied to any of the transferred assets prescribed in Article 65-2, paragraph (7) of the Act on Special Measures Concerning Taxation as Amended for 2022, the provisions of that paragraph do not apply for the business year that includes the day on which it came to fall under the category prescribed in Article 65-2, paragraph (7) of the Act on Special Measures Concerning Taxation as Amended for 2022.
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**第十三項** 四年新措置法第六十五条の三第一項の規定の適用については、同項に規定する損金の額に算入する金額には、四年旧措置法第六十八条の七十四第一項の規定により損金の額に算入した金額を含むものとする。
suppl-5021-8/art-123/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-13
With regard to the application of the provisions of Article 65-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount to be included in deductible expenses prescribed in that paragraph is to include the amount included in deductible expenses pursuant to the provisions of Article 68-74, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
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**第十四項** 四年新措置法第六十五条の四第一項の規定の適用については、同項に規定する損金の額に算入する金額には、四年旧措置法第六十八条の七十五第一項の規定により損金の額に算入した金額を含むものとする。
suppl-5021-8/art-123/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-14
With regard to the application of the provisions of Article 65-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount to be included in deductible expenses prescribed in that paragraph is to include the amount included in deductible expenses pursuant to the provisions of Article 68-75, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
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**第十五項** 四年新措置法第六十五条の五第一項の規定の適用については、同項に規定する損金の額に算入する金額には、四年旧措置法第六十八条の七十六第一項の規定により損金の額に算入した金額を含むものとする。
suppl-5021-8/art-123/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-15
With regard to the application of the provisions of Article 65-5, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount to be included in deductible expenses prescribed in that paragraph is to include the amount included in deductible expenses pursuant to the provisions of Article 68-76, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
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**第十六項** 四年新措置法第六十五条の五の二第一項の規定の適用については、同項に規定する損金の額に算入する金額には、四年旧措置法第六十八条の七十六の二第一項の規定により損金の額に算入した金額を含むものとする。
suppl-5021-8/art-123/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-16
With regard to the application of the provisions of Article 65-5-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount to be included in deductible expenses prescribed in that paragraph is to include the amount included in deductible expenses pursuant to the provisions of Article 68-76-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
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**第十七項** 四年新措置法第六十五条の七の規定の適用については、同条第四項に規定する法人には四年旧措置法第六十八条の七十八第一項の規定の適用を受けたものを含むものとし、四年新措置法第六十五条の七第四項に規定する買換資産には四年旧措置法第六十八条の七十八第一項に規定する買換資産を含むものとし、四年新措置法第六十五条の七第十二項及び第十三項に規定する買換資産には四年旧措置法第六十八条の七十八第一項又は第九項の規定の適用を受けたこれらの規定に規定する買換資産を含むものとする。
suppl-5021-8/art-123/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-17
With regard to the application of the provisions of Article 65-7 of the Act on Special Measures Concerning Taxation as Amended for 2022, a corporation prescribed in paragraph (4) of that Article is to include one that has received the application of the provisions of Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, a replacement asset prescribed in Article 65-7, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include a replacement asset prescribed in Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and a replacement asset prescribed in Article 65-7, paragraphs (12) and (13) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include a replacement asset prescribed in Article 68-78, paragraph (1) or (9) of the Act on Special Measures Concerning Taxation Before the 2022 Changes to which those provisions have been applied.
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**第十八項** 前項の規定により買換資産に含むものとされた資産について四年新措置法第六十五条の七第四項又は第十二項の規定を適用する場合には、四年旧措置法第六十八条の七十八第一項の表の各号の下欄に規定する地域及び同欄に掲げる資産をそれぞれ四年新措置法第六十五条の七第一項の表の各号の下欄に規定する地域及び同欄に掲げる資産とみなし、四年旧措置法第六十八条の七十八第一項の規定により損金の額に算入された金額を四年新措置法第六十五条の七第一項の規定により損金の額に算入された金額とみなし、四年旧措置法第六十八条の七十八第九項の規定により損金の額に算入された金額を四年新措置法第六十五条の七第九項の規定により損金の額に算入された金額とみなす。
suppl-5021-8/art-123/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-18
Where the provisions of Article 65-7, paragraph (4) or (12) of the Act on Special Measures Concerning Taxation as Amended for 2022 are applied to an asset that is to be included in replacement assets pursuant to the provisions of the preceding paragraph, the area prescribed in the right-hand column of each item of the table in Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes and the assets listed in that column are deemed to be the area prescribed in the right-hand column of each item of the table in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 and the assets listed in that column, respectively, the amount included in deductible expenses pursuant to the provisions of Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, and the amount included in deductible expenses pursuant to the provisions of Article 68-78, paragraph (9) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 65-7, paragraph (9) of the Act on Special Measures Concerning Taxation as Amended for 2022.
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**第十九項** 四年新措置法第六十五条の八の規定の適用については、同条第四項第一号に規定する特別勘定の金額には、連結事業年度において設けた四年旧措置法第六十八条の七十九第一項の特別勘定の金額（既に益金の額に算入された、又は益金の額に算入されるべき金額がある場合には、これらの金額を控除した金額）を含むものとする。
suppl-5021-8/art-123/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-19
With regard to the application of the provisions of Article 65-8 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the special account prescribed in paragraph (4), item (i) of that Article is to include the amount of the special account under Article 68-79, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes set up in a consolidated business year (if there is an amount that has already been included in gross profit or that is to be included in gross profit, the amount remaining after deducting those amounts).
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**第二十項** 四年新措置法第六十五条の八の規定の適用については、同条第五項、第七項、第八項及び第十項から第十二項までの特別勘定には、連結事業年度において設けた四年旧措置法第六十八条の七十九第一項の特別勘定を含むものとする。
suppl-5021-8/art-123/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-20
With regard to the application of the provisions of Article 65-8 of the Act on Special Measures Concerning Taxation as Amended for 2022, the special account referred to in paragraphs (5), (7), (8) and (10) through (12) of that Article is to include the special account under Article 68-79, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes set up in a consolidated business year.
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**第二十一項** 四年新措置法第六十五条の八第十一項の規定は、法人の令和四年三月三十一日以後に終了する事業年度分の法人税について適用する。
suppl-5021-8/art-123/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-21
The provisions of Article 65-8, paragraph (11) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply to corporation tax of a corporation for a business year ending on or after March 31, 2022.
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**第二十二項** 附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた法人の四年新措置法第六十五条の八第十一項に規定する特別勘定の金額については、同項の規定は、適用しない。
suppl-5021-8/art-123/par-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-22
With regard to the amount of the special account prescribed in Article 65-8, paragraph (11) of the Act on Special Measures Concerning Taxation as Amended for 2022 of a corporation that is deemed to have obtained the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, the provisions of that paragraph do not apply.
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**第二十三項** 附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、四年新措置法第六十五条の八第十一項の規定を適用する。
suppl-5021-8/art-123/par-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-23
The provisions of Article 65-8, paragraph (11) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply by deeming a corporation that is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a corporation that is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively.
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**第二十四項** 四年新措置法第六十五条の八の規定の適用については、同条第十四項に規定する法人には四年旧措置法第六十八条の七十九第八項の規定の適用を受けたものを含むものとし、四年新措置法第六十五条の八第十四項に規定する買換資産には四年旧措置法第六十八条の七十九第八項に規定する買換資産を含むものとし、四年新措置法第六十五条の八第十五項及び第十七項に規定する買換資産には四年旧措置法第六十八条の七十九第八項又は第九項の規定の適用を受けたこれらの規定に規定する買換資産を含むものとする。
suppl-5021-8/art-123/par-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-24 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-24
With regard to the application of the provisions of Article 65-8 of the Act on Special Measures Concerning Taxation as Amended for 2022, a corporation prescribed in paragraph (14) of that Article is to include one that has received the application of the provisions of Article 68-79, paragraph (8) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, a replacement asset prescribed in Article 65-8, paragraph (14) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include a replacement asset prescribed in Article 68-79, paragraph (8) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and a replacement asset prescribed in Article 65-8, paragraphs (15) and (17) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include a replacement asset prescribed in Article 68-79, paragraph (8) or (9) of the Act on Special Measures Concerning Taxation Before the 2022 Changes to which those provisions have been applied.
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**第二十五項** 前項の規定により買換資産に含むものとされた資産について四年新措置法第六十五条の八第十四項又は第十五項の規定を適用する場合には、四年旧措置法第六十八条の七十八第一項の表の各号の下欄に規定する地域及び同欄に掲げる資産をそれぞれ四年新措置法第六十五条の七第一項の表の各号の下欄に規定する地域及び同欄に掲げる資産とみなし、四年旧措置法第六十八条の七十九第八項において準用する四年旧措置法第六十八条の七十八第一項の規定により損金の額に算入された金額を四年新措置法第六十五条の八第七項において準用する四年新措置法第六十五条の七第一項の規定により損金の額に算入された金額とみなし、四年旧措置法第六十八条の七十九第九項において準用する四年旧措置法第六十八条の七十八第九項の規定により損金の額に算入された金額を四年新措置法第六十五条の八第八項において準用する四年新措置法第六十五条の七第九項の規定により損金の額に算入された金額とみなす。
suppl-5021-8/art-123/par-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-25 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-25
Where the provisions of Article 65-8, paragraph (14) or (15) of the Act on Special Measures Concerning Taxation as Amended for 2022 are applied to an asset that is to be included in replacement assets pursuant to the provisions of the preceding paragraph, the area prescribed in the right-hand column of each item of the table in Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes and the assets listed in that column are deemed to be the area prescribed in the right-hand column of each item of the table in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 and the assets listed in that column, respectively, the amount included in deductible expenses pursuant to the provisions of Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes as applied mutatis mutandis pursuant to Article 68-79, paragraph (8) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the Act on Special Measures Concerning Taxation as Amended for 2022, and the amount included in deductible expenses pursuant to the provisions of Article 68-78, paragraph (9) of the Act on Special Measures Concerning Taxation Before the 2022 Changes as applied mutatis mutandis pursuant to Article 68-79, paragraph (9) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 65-7, paragraph (9) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to Article 65-8, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022.
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**第二十六項** 四年新措置法第六十五条の十第七項の規定の適用については、同項に規定する交換取得資産には、四年旧措置法第六十八条の八十一第一項又は第四項の規定の適用を受けたこれらの規定に規定する交換取得資産を含むものとする。
suppl-5021-8/art-123/par-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-26 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-26
With regard to the application of the provisions of Article 65-10, paragraph (7) of the Act on Special Measures Concerning Taxation as Amended for 2022, an asset acquired by exchange prescribed in that paragraph is to include an asset acquired by exchange prescribed in Article 68-81, paragraph (1) or (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes to which those provisions have been applied.
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**第二十七項** 四年新措置法第六十六条第七項の規定の適用については、同項に規定する交換取得資産には、四年旧措置法第六十八条の八十四第一項又は第四項の規定の適用を受けたこれらの規定に規定する交換取得資産を含むものとする。
suppl-5021-8/art-123/par-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-27 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-27
With regard to the application of the provisions of Article 66, paragraph (7) of the Act on Special Measures Concerning Taxation as Amended for 2022, an asset acquired by exchange prescribed in that paragraph is to include an asset acquired by exchange prescribed in Article 68-84, paragraph (1) or (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes to which those provisions have been applied.
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### 第百二十四条（国外支配株主等に係る負債の利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest, etc. on Liabilities to Foreign Controlling Shareholders, etc.
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suppl-5021-8/art-124 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-124 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-124
**第一項** 四年新措置法第六十六条の五第五項の規定の適用については、同項第九号に規定する内国法人の各事業年度の所得には、各連結事業年度の連結所得を含むものとする。
suppl-5021-8/art-124/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-124/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-124/par-1
With regard to the application of the provisions of Article 66-5, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022, the income for each business year of a domestic corporation prescribed in item (ix) of that paragraph is to include the consolidated income for a consolidated business year.
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### 第百二十五条（対象純支払利子等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc.
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suppl-5021-8/art-125 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125
**第一項** 法人が、旧法人税法第四条の五第一項若しくは第二項の規定により旧法人税法第四条の二の承認を取り消された場合（附則第十六条第一項又は第二項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消された場合を含む。以下この項において「承認の取消しの場合」という。）、旧法人税法第四条の五第三項の承認を受けた場合（附則第十六条第三項の規定によりなお従前の例により旧法人税法第四条の五第三項の承認を受けた場合を含む。以下この項において「取りやめの承認の場合」という。）又は附則第二十九条第一項若しくは第二項の規定の適用を受けた場合（以下この項において「連結納税終了の場合」という。）において、当該承認の取消しの場合、当該取りやめの承認の場合又は当該連結納税終了の場合の最終の連結事業年度終了の日の翌日を含む事業年度開始の日前七年以内に開始した各連結事業年度において生じた当該法人の連結超過利子個別帰属額（四年旧措置法第六十八条の八十九の三第六項に規定する連結超過利子個別帰属額をいう。以下この条において同じ。）があるときは、四年新措置法第六十六条の五の三第一項及び第二項の規定の適用については、当該連結超過利子個別帰属額は、当該連結超過利子個別帰属額が生じた連結事業年度開始の日（附則第二十九条第一項の規定の適用を受けた場合には、当該連結事業年度終了の日）を含む当該法人の事業年度において生じた超過利子額（租税特別措置法第六十六条の五の三第一項に規定する超過利子額をいう。以下この条において同じ。）とみなす。
suppl-5021-8/art-125/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-1
Where a corporation has had the approval under Article 4-2 of the Former Corporation Tax Act revoked pursuant to the provisions of Article 4-5, paragraph (1) or (2) of the Former Corporation Tax Act (including the case where it has had the approval under Article 4-2 of the Former Corporation Tax Act revoked as remaining governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (1) or (2) of the Supplementary Provisions; referred to as the "case of revocation of approval" in this paragraph), has obtained the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act (including the case where it has obtained the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act as remaining governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions; referred to as the "case of approval of withdrawal" in this paragraph), or has received the application of the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions (referred to as the "case where consolidated tax payment ends" in this paragraph), if there is an individually attributed consolidated excess interest amount (meaning an individually attributed consolidated excess interest amount prescribed in Article 68-89-3, paragraph (6) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this Article) of the corporation that arose in each consolidated business year that began within seven years before the first day of the business year that includes the day following the end of the last consolidated business year in that case of revocation of approval, that case of approval of withdrawal or that case where consolidated tax payment ends, then, with regard to the application of the provisions of Article 66-5-3, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, that individually attributed consolidated excess interest amount is deemed to be an excess interest amount (meaning an excess interest amount prescribed in Article 66-5-3, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) that arose in the business year of the corporation that includes the first day of the consolidated business year in which that individually attributed consolidated excess interest amount arose (or, if the provisions of Article 29, paragraph (1) of the Supplementary Provisions have been applied, the end of that consolidated business year).
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**第二項** 四年新措置法第六十六条の五の三第三項の適格合併に係る被合併法人が連結法人（四年旧措置法第二条第二項第十号の六に規定する連結法人をいう。以下この項及び次項において同じ。）（連結子法人にあっては、連結事業年度終了の日の翌日に当該連結子法人を被合併法人とする適格合併を行うものに限る。）である場合又は四年新措置法第六十六条の五の三第三項の残余財産が確定した他の法人が連結法人（当該連結法人の連結事業年度終了の日に残余財産が確定した連結子法人に限る。）である場合には、当該被合併法人又は他の法人の当該適格合併の日前七年以内に開始し、又は当該残余財産の確定の日の翌日前七年以内に開始した各連結事業年度において生じた連結超過利子個別帰属額を同項に規定する前七年内事業年度において生じた超過利子額と、連結確定申告書を確定申告書と、当該連結超過利子個別帰属額が生じた連結事業年度を当該被合併法人又は他の法人の事業年度とみなして、同項の規定を適用する。
suppl-5021-8/art-125/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-2
Where the merged corporation pertaining to the qualified merger referred to in Article 66-5-3, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is a consolidated corporation (meaning a consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this paragraph and the following paragraph) (for a consolidated subsidiary corporation, limited to one that carries out, on the day following the end of the consolidated business year, a qualified merger in which that consolidated subsidiary corporation is the merged corporation), or where the other corporation whose residual assets have been determined as referred to in Article 66-5-3, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is a consolidated corporation (limited to a consolidated subsidiary corporation whose residual assets were determined at the end of the consolidated business year of that consolidated corporation), the provisions of that paragraph apply by deeming the individually attributed consolidated excess interest amount that arose in each consolidated business year of that merged corporation or other corporation that began within seven years before the date of that qualified merger, or that began within seven years before the day following the date of determination of those residual assets, to be an excess interest amount that arose in a business year within the preceding seven years prescribed in that paragraph, a consolidated tax return to be a final return, and the consolidated business year in which that individually attributed consolidated excess interest amount arose to be a business year of that merged corporation or other corporation, respectively.
machine translation, not official
**第三項** 前項に規定する場合において、同項の適格合併に係る被合併法人又は残余財産が確定した他の法人となる連結法人に同項に規定する各連結事業年度前の各事業年度で四年新措置法第六十六条の五の三第三項に規定する前七年内事業年度に該当する事業年度において生じた超過利子額があるときは、当該超過利子額については、同項の規定は、適用しない。
suppl-5021-8/art-125/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-3
In the case prescribed in the preceding paragraph, if the consolidated corporation that is the merged corporation pertaining to the qualified merger referred to in that paragraph or the other corporation whose residual assets have been determined has an excess interest amount that arose in a business year, among the business years preceding each consolidated business year prescribed in that paragraph, that falls under the category of a business year within the preceding seven years prescribed in Article 66-5-3, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the provisions of that paragraph do not apply to that excess interest amount.
machine translation, not official
**第四項** 四年新措置法第六十六条の五の三第一項又は第二項の法人が旧法人税法第十五条の二第一項に規定する最初連結事業年度終了の日後に旧法人税法第四条の五第一項若しくは第二項の規定により旧法人税法第四条の二の承認を取り消された場合（附則第十六条第一項又は第二項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消された場合を含む。）、旧法人税法第四条の五第三項の承認を受けた場合（附則第十六条第三項の規定によりなお従前の例により旧法人税法第四条の五第三項の承認を受けた場合を含む。）又は附則第二十九条第一項若しくは第二項の規定の適用を受けた場合の最終の連結事業年度後の各事業年度における四年新措置法第六十六条の五の三第一項及び第二項の規定の適用については、当該連結事業年度前の各事業年度において生じた超過利子額（当該各事業年度において四年旧措置法第六十六条の五の三第三項又は第四項の規定により当該各事業年度前の各事業年度において生じた超過利子額とみなされたものを含む。）は、ないものとする。
suppl-5021-8/art-125/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-4
With regard to the application of the provisions of Article 66-5-3, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 in each business year after the last consolidated business year in the case where the corporation referred to in Article 66-5-3, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 has had the approval under Article 4-2 of the Former Corporation Tax Act revoked pursuant to the provisions of Article 4-5, paragraph (1) or (2) of the Former Corporation Tax Act after the end of the first consolidated business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act (including the case where it has had the approval under Article 4-2 of the Former Corporation Tax Act revoked as remaining governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (1) or (2) of the Supplementary Provisions), the case where it has obtained the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act (including the case where it has obtained the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act as remaining governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions), or the case where it has received the application of the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions, the excess interest amount that arose in each business year preceding that consolidated business year (including an amount deemed, in that business year, to be an excess interest amount that arose in a business year preceding that business year pursuant to the provisions of Article 66-5-3, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes) is deemed not to exist.
machine translation, not official
**第五項** 第一項又は前項の規定の適用がある場合における四年新措置法第六十六条の五の三第三項の規定の適用については、同項中「この項の」とあるのは「この項又は所得税法等の一部を改正する法律（令和二年法律第八号）附則第百二十五条第一項の」と、「含む。」とあるのは「含み、同条第四項の規定によりないものとされたものを除く。」と、「同条第三十一号」とあるのは「法人税法第二条第三十一号」とする。
suppl-5021-8/art-125/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-5
With regard to the application of the provisions of Article 66-5-3, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where the provisions of paragraph (1) or the preceding paragraph apply, the phrase "of this paragraph" in that paragraph is deemed to be replaced with "of this paragraph or Article 125, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)", the phrase "including" with "including, but excluding an amount deemed not to exist pursuant to the provisions of paragraph (4) of that Article,", and the phrase "item (xxxi) of that Article" with "Article 2, item (xxxi) of the Corporation Tax Act".
machine translation, not official
**第六項** 第一項の規定により法人の超過利子額とみなされたもの又は第二項の規定によりみなして適用する四年新措置法第六十六条の五の三第三項の規定により法人の超過利子額とみなされたものに係る同条第一項及び第二項の規定は、これらの法人が第一項の最終の連結事業年度終了の日の翌日を含む事業年度又は第二項の規定によりみなして適用する同条第三項に規定する合併等事業年度以後の各事業年度の確定申告書の提出があり、かつ、同条第一項及び第二項の規定の適用を受けようとする事業年度の四年新措置法第二条第二項第二十八号に規定する確定申告書等、同項第三十一号に規定する修正申告書又は同項第三十二号に規定する更正請求書に四年新措置法第六十六条の五の三第四項に規定する事項を記載した書類の添付がある場合に限り、適用する。この場合において、同条第一項及び第二項の規定により損金の額に算入される金額の計算の基礎となる超過利子額は、当該書類に記載された超過利子額を限度とする。
suppl-5021-8/art-125/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-6
With regard to an amount deemed to be an excess interest amount of a corporation pursuant to the provisions of paragraph (1), or an amount deemed to be an excess interest amount of a corporation pursuant to the provisions of Article 66-5-3, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied by the deeming under paragraph (2), the provisions of paragraphs (1) and (2) of that Article apply only if those corporations have filed a final return for the business year that includes the day following the end of the last consolidated business year referred to in paragraph (1), or for each business year on or after the business year of merger, etc. prescribed in paragraph (3) of that Article as applied by the deeming under paragraph (2), and a document stating the matters prescribed in Article 66-5-3, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is attached to the tax return, etc. prescribed in Article 2, paragraph (2), item (xxviii) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amended return prescribed in item (xxxi) of that paragraph or the written request for reassessment prescribed in item (xxxii) of that paragraph, for the business year for which the corporation seeks to receive the application of the provisions of Article 66-5-3, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as Amended for 2022. In this case, the excess interest amount that serves as the basis for calculating the amount to be included in deductible expenses pursuant to the provisions of those paragraphs is limited to the excess interest amount stated in that document.
machine translation, not official
### 第百二十六条（内国法人の外国関係会社に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Domestic Corporations Pertaining to Foreign Affiliated Companies
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suppl-5021-8/art-126 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-126 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126
**第一項** 租税特別措置法第六十六条の六第二項第一号に規定する外国関係会社の事業年度に当該外国関係会社に係る四年旧措置法第六十八条の九十第一項各号に掲げる連結法人がある場合における四年新措置法第六十六条の六第二項及び第四項の規定の適用については、同条第二項第二号ハ（１）及び第三号ハ（１）中「内国法人」とあるのは、「内国法人、所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第六十八条の九十第一項各号に掲げる所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第二条第二項第十号の六に規定する連結法人」とする。
suppl-5021-8/art-126/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-126/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-1
With regard to the application of the provisions of Article 66-6, paragraphs (2) and (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where, in a business year of a foreign affiliated company prescribed in Article 66-6, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation, there is a consolidated corporation listed in any of the items of Article 68-90, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to that foreign affiliated company, the phrase "domestic corporation" in paragraph (2), item (ii), (c), 1. and item (iii), (c), 1. of that Article is deemed to be replaced with "domestic corporation, or consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) that is listed in any of the items of Article 68-90, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)".
machine translation, not official
**第二項** 内国法人が、各連結事業年度において、当該内国法人に係る四年旧措置法第六十八条の九十第二項第一号に規定する外国関係会社の同条第一項に規定する個別課税対象金額に相当する金額につき同項の規定の適用を受けた場合、当該外国関係会社の同条第六項に規定する個別部分課税対象金額に相当する金額につき同項の規定の適用を受けた場合又は当該外国関係会社の同条第八項に規定する個別金融子会社等部分課税対象金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた連結事業年度終了の日後に開始する各事業年度の期間において当該外国関係会社の所得に対して外国法人税（四年新措置法第六十六条の七第一項に規定する外国法人税をいう。以下この項において同じ。）が課されるとき（四年新措置法第六十六条の七第一項に規定する政令で定める外国法人税にあっては、政令で定めるとき）は、当該外国関係会社の当該個別課税対象金額、当該個別部分課税対象金額又は当該個別金融子会社等部分課税対象金額は四年新措置法第六十六条の七第一項に規定する外国関係会社の租税特別措置法第六十六条の六第一項に規定する課税対象金額、同条第六項に規定する部分課税対象金額又は同条第八項に規定する金融子会社等部分課税対象金額と、同号に規定する外国関係会社の所得に対して課される当該外国法人税の額（四年新措置法第六十六条の七第一項に規定する政令で定める外国法人税にあっては、政令で定める金額）は四年新措置法第六十六条の七第一項に規定する外国関係会社の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。
suppl-5021-8/art-126/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-126/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-2
Where a domestic corporation has, in each consolidated business year, received the application of the provisions of Article 68-90, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes with regard to the amount equivalent to the individually taxable amount prescribed in that paragraph of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to that domestic corporation, received the application of the provisions of paragraph (6) of that Article with regard to the amount equivalent to the individually partially taxable amount prescribed in that paragraph of that foreign affiliated company, or received the application of the provisions of paragraph (8) of that Article with regard to the amount equivalent to the individually partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph of that foreign affiliated company, and foreign country's corporate tax (meaning the foreign country's corporate tax prescribed in Article 66-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph) is imposed on the income of that foreign affiliated company during the period of each business year beginning after the end of the consolidated business year in which the domestic corporation received that application (or, for the foreign country's corporate tax specified by Cabinet Order prescribed in Article 66-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, when specified by Cabinet Order), the provisions of that paragraph apply by deeming that individually taxable amount, that individually partially taxable amount or that individually partially taxable amount for a financial subsidiary, etc. of that foreign affiliated company to be the taxable amount prescribed in Article 66-6, paragraph (1) of the Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article or the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article, of the foreign affiliated company prescribed in Article 66-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, and the amount of that foreign country's corporate tax imposed on the income of the foreign affiliated company prescribed in that item (or, for the foreign country's corporate tax specified by Cabinet Order prescribed in Article 66-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount specified by Cabinet Order) to be the amount of foreign country's corporate tax imposed on the income of the foreign affiliated company prescribed in Article 66-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, respectively.
machine translation, not official
**第三項** 前項の規定の適用がある場合における四年新措置法第六十六条の七第二項の規定の適用については、同項に規定する内国法人には、前項の内国法人を含むものとする。
suppl-5021-8/art-126/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-126/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-3
With regard to the application of the provisions of Article 66-7, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where the provisions of the preceding paragraph apply, the domestic corporation prescribed in that paragraph is to include the domestic corporation referred to in the preceding paragraph.
machine translation, not official
**第四項** 内国法人が租税特別措置法第六十六条の八第一項から第三項までに規定する外国法人から剰余金の配当等の額（同条第一項に規定する剰余金の配当等の額をいう。第八項において同じ。）を受ける日を含む事業年度開始の日前十年以内に開始した連結事業年度がある場合において、当該連結事業年度に係る個別課税済金額（四年旧措置法第六十八条の九十二第四項第二号に規定する個別課税済金額をいう。以下第六項までにおいて同じ。）があるときは、四年新措置法第六十六条の八第四項の規定の適用については、その個別課税済金額は、当該連結事業年度の期間に対応する同項第二号に規定する前十年以内の各事業年度の課税済金額（同号に規定する課税済金額をいう。次項及び第六項において同じ。）とみなす。
suppl-5021-8/art-126/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-126/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-4
Where a domestic corporation has a consolidated business year that began within ten years before the first day of the business year that includes the day on which it receives the amount of dividend of surplus, etc. (meaning the amount of dividend of surplus, etc. prescribed in Article 66-8, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in paragraph (8)) from a foreign corporation prescribed in paragraphs (1) through (3) of that Article, and there is an individually taxed amount (meaning an individually taxed amount prescribed in Article 68-92, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter through paragraph (6)) for that consolidated business year, then, with regard to the application of the provisions of Article 66-8, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, that individually taxed amount is deemed to be the already-taxed amount (meaning an already-taxed amount prescribed in item (ii) of that paragraph; the same applies in the following paragraph and paragraph (6)) for the business year within the preceding ten years prescribed in item (ii) of that paragraph that corresponds to the period of that consolidated business year.
machine translation, not official
**第五項** 四年新措置法第六十六条の八第五項の規定の適用については、同項第一号の被合併法人又は現物分配法人の合併等前十年内事業年度（同号に規定する合併等前十年内事業年度をいう。以下この項において同じ。）の課税済金額には当該合併等前十年内事業年度の個別課税済金額を含むものとし、同条第五項第二号に規定する分割法人等の分割等前十年内事業年度（同号に規定する分割等前十年内事業年度をいう。以下この項において同じ。）の課税済金額には当該分割等前十年内事業年度の個別課税済金額を含むものとする。
suppl-5021-8/art-126/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-126/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-5
With regard to the application of the provisions of Article 66-8, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022, the already-taxed amount for the business year within ten years before the merger, etc. (meaning the business year within ten years before the merger, etc. prescribed in item (i) of that paragraph; the same applies hereinafter in this paragraph) of the merged corporation or the corporation making a distribution in kind referred to in item (i) of that paragraph is to include the individually taxed amount for that business year within ten years before the merger, etc., and the already-taxed amount for the business year within ten years before the company split, etc. (meaning the business year within ten years before the company split, etc. prescribed in item (ii) of that paragraph; the same applies hereinafter in this paragraph) of the split corporation, etc. prescribed in paragraph (5), item (ii) of that Article is to include the individually taxed amount for that business year within ten years before the company split, etc.
machine translation, not official
**第六項** 四年新措置法第六十六条の八第六項の規定の適用については、同項に規定する課税済金額とみなされる金額には、四年旧措置法第六十八条の九十二第六項の規定により同条第四項第二号に規定する前十年以内の各連結事業年度の個別課税済金額とみなされる金額を含むものとする。
suppl-5021-8/art-126/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-126/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-6
With regard to the application of the provisions of Article 66-8, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended for 2022, an amount deemed to be the already-taxed amount prescribed in that paragraph is to include an amount deemed to be the individually taxed amount for each consolidated business year within the preceding ten years prescribed in paragraph (4), item (ii) of that Article pursuant to the provisions of Article 68-92, paragraph (6) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
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**第七項** 四年新措置法第六十六条の八第十項の規定の適用については、同項第一号の他の外国法人の租税特別措置法第六十六条の六第一項、第六項又は第八項の規定の適用に係る事業年度には当該他の外国法人の四年旧措置法第六十八条の九十第一項、第六項又は第八項の規定の適用に係る事業年度を含むものとし、同号の内国法人が四年新措置法第六十六条の八第七項から第九項までの規定の適用を受けた金額には当該内国法人が四年旧措置法第六十八条の九十二第八項から第十項までの規定の適用を受けた金額を含むものとする。
suppl-5021-8/art-126/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-126/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-7
With regard to the application of the provisions of Article 66-8, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022, the business year of the other foreign corporation referred to in item (i) of that paragraph to which the provisions of Article 66-6, paragraph (1), (6) or (8) of the Act on Special Measures Concerning Taxation apply is to include the business year of that other foreign corporation to which the provisions of Article 68-90, paragraph (1), (6) or (8) of the Act on Special Measures Concerning Taxation Before the 2022 Changes apply, and the amount for which the domestic corporation referred to in that item has received the application of the provisions of Article 66-8, paragraphs (7) through (9) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount for which that domestic corporation has received the application of the provisions of Article 68-92, paragraphs (8) through (10) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
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**第八項** 内国法人が四年新措置法第六十六条の八第七項から第九項までに規定する外国法人から剰余金の配当等の額を受ける日を含む事業年度開始の日前二年以内に開始した連結事業年度がある場合において、当該連結事業年度に係る個別間接課税済金額（四年旧措置法第六十八条の九十二第十一項第二号ロに規定する個別間接課税済金額をいう。以下この項において同じ。）があるときは、四年新措置法第六十六条の八第十項の規定の適用については、その個別間接課税済金額は、当該連結事業年度の期間に対応する同項第一号に規定する前二年以内の各事業年度の同項第二号ロに規定する間接課税済金額とみなす。この場合において、同条第十一項中「前項まで」とあるのは、「第九項まで及び前項（所得税法等の一部を改正する法律（令和二年法律第八号）附則第百二十六条第八項前段の規定によりみなして適用する場合を含む。）」とする。
suppl-5021-8/art-126/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-126/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-8
Where a domestic corporation has a consolidated business year that began within two years before the first day of the business year that includes the day on which it receives the amount of dividend of surplus, etc. from a foreign corporation prescribed in Article 66-8, paragraphs (7) through (9) of the Act on Special Measures Concerning Taxation as Amended for 2022, and there is an individual indirectly taxed amount (meaning an individual indirectly taxed amount prescribed in Article 68-92, paragraph (11), item (ii), (b) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this paragraph) for that consolidated business year, then, with regard to the application of the provisions of Article 66-8, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022, that individual indirectly taxed amount is deemed to be the indirectly taxed amount prescribed in item (ii), (b) of that paragraph for the business year within the preceding two years prescribed in item (i) of that paragraph that corresponds to the period of that consolidated business year. In this case, the phrase "through the preceding paragraph" in paragraph (11) of that Article is deemed to be replaced with "through paragraph (9) and the preceding paragraph (including as applied with the deeming under the first sentence of Article 126, paragraph (8) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020))".
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**第九項** 第五項及び第六項の規定は、四年新措置法第六十六条の八第十一項において同条第五項及び第六項の規定を準用する場合について準用する。この場合において、第五項中「合併等前十年内事業年度（同号に規定する合併等前十年内事業年度」とあるのは「合併等前二年内事業年度（同条第十一項の規定により読み替えられた同条第五項第一号に規定する合併等前二年内事業年度」と、「課税済金額には当該合併等前十年内事業年度の個別課税済金額」とあるのは「間接配当等（四年新措置法第六十六条の八第十項第一号に規定する間接配当等をいう。以下この項及び次項において同じ。）又は間接課税済金額（同条第十項第二号ロに規定する間接課税済金額をいう。以下この項及び次項において同じ。）には当該合併等前二年内事業年度の個別間接配当等（四年旧措置法第六十八条の九十二第十一項第一号に規定する個別間接配当等をいう。以下この項及び次項において同じ。）又は個別間接課税済金額（四年旧措置法第六十八条の九十二第十一項第二号ロに規定する個別間接課税済金額をいう。以下この項及び次項において同じ。）」と、「同条第五項第二号に規定する分割法人等の分割等前十年内事業年度（同号に規定する分割等前十年内事業年度」とあるのは「四年新措置法第六十六条の八第十一項において準用する同条第五項第二号に規定する分割法人等の分割等前二年内事業年度（四年新措置法第六十六条の八第十一項の規定により読み替えられた同条第五項第二号に規定する分割等前二年内事業年度」と、「課税済金額には当該分割等前十年内事業年度の個別課税済金額」とあるのは「間接配当等又は間接課税済金額には当該分割等前二年内事業年度の個別間接配当等又は個別間接課税済金額」と、第六項中「同項に規定する課税済金額」とあるのは「四年新措置法第六十六条の八第十一項の規定により読み替えられた同条第六項に規定する間接配当等又は間接課税済金額」と、「第六十八条の九十二第六項」とあるのは「第六十八条の九十二第十三項において準用する同条第六項」と、「同条第四項第二号に規定する前十年以内の各連結事業年度の個別課税済金額」とあるのは「四年旧措置法第六十八条の九十二第十一項第一号に規定する前二年以内の各連結事業年度等の個別間接配当等又は同項第二号ロに規定する前二年以内の各連結事業年度の個別間接課税済金額」と読み替えるものとする。
suppl-5021-8/art-126/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-126/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-9
The provisions of paragraphs (5) and (6) apply mutatis mutandis in the case where the provisions of paragraphs (5) and (6) of Article 66-8 of the Act on Special Measures Concerning Taxation as Amended for 2022 are applied mutatis mutandis pursuant to paragraph (11) of that Article. In this case, the phrase "business year within ten years before the merger, etc. (meaning the business year within ten years before the merger, etc. prescribed in item (i) of that paragraph" in paragraph (5) is deemed to be replaced with "business year within two years before the merger, etc. (meaning the business year within two years before the merger, etc. prescribed in paragraph (5), item (i) of that Article as replaced pursuant to paragraph (11) of that Article"; the phrase "already-taxed amount is to include the individually taxed amount for that business year within ten years before the merger, etc." with "indirect dividends, etc. (meaning the indirect dividends, etc. prescribed in Article 66-8, paragraph (10), item (i) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph and the following paragraph) or indirectly taxed amount (meaning the indirectly taxed amount prescribed in paragraph (10), item (ii), (b) of that Article; the same applies hereinafter in this paragraph and the following paragraph) is to include the individual indirect dividends, etc. (meaning the individual indirect dividends, etc. prescribed in Article 68-92, paragraph (11), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this paragraph and the following paragraph) or individual indirectly taxed amount (meaning the individual indirectly taxed amount prescribed in Article 68-92, paragraph (11), item (ii), (b) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this paragraph and the following paragraph) for that business year within two years before the merger, etc."; the phrase "business year within ten years before the company split, etc. of the split corporation, etc. prescribed in paragraph (5), item (ii) of that Article (meaning the business year within ten years before the company split, etc. prescribed in that item" with "business year within two years before the company split, etc. of the split corporation, etc. prescribed in paragraph (5), item (ii) of Article 66-8 of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to paragraph (11) of that Article (meaning the business year within two years before the company split, etc. prescribed in paragraph (5), item (ii) of Article 66-8 of the Act on Special Measures Concerning Taxation as Amended for 2022 as replaced pursuant to paragraph (11) of that Article"; the phrase "already-taxed amount is to include the individually taxed amount for that business year within ten years before the company split, etc." with "indirect dividends, etc. or indirectly taxed amount is to include the individual indirect dividends, etc. or individual indirectly taxed amount for that business year within two years before the company split, etc."; the phrase "the already-taxed amount prescribed in that paragraph" in paragraph (6) with "the indirect dividends, etc. or indirectly taxed amount prescribed in paragraph (6) of Article 66-8 of the Act on Special Measures Concerning Taxation as Amended for 2022 as replaced pursuant to paragraph (11) of that Article"; the phrase "Article 68-92, paragraph (6)" with "paragraph (6) of Article 68-92 as applied mutatis mutandis pursuant to paragraph (13) of that Article"; and the phrase "the individually taxed amount for each consolidated business year within the preceding ten years prescribed in paragraph (4), item (ii) of that Article" with "the individual indirect dividends, etc. for each consolidated business year, etc. within the preceding two years prescribed in Article 68-92, paragraph (11), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes or the individual indirectly taxed amount for each consolidated business year within the preceding two years prescribed in item (ii), (b) of that paragraph".
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**第十項** 内国法人の令和四年四月一日前に開始した事業年度（連結子法人の連結親法人事業年度（旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。次条第七項において同じ。）が同日前に開始した事業年度を含む。）に連結事業年度に該当するものがある場合における四年新措置法第六十六条の八第十二項の規定の適用については、同項中「係る事業年度」とあるのは「係る事業年度又は連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号。以下この項において「令和二年改正法」という。）第十六条の規定による改正前の租税特別措置法第二条第二項第十九号に規定する連結事業年度をいう。以下この項において同じ。）」と、「事業年度以後」とあるのは「事業年度又は連結事業年度以後」と、「の提出」とあるのは「又は各連結事業年度の令和二年改正法第三条の規定による改正前の法人税法第二条第三十二号に規定する連結確定申告書の提出」とする。
suppl-5021-8/art-126/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-126/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-10
With regard to the application of the provisions of Article 66-8, paragraph (12) of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where, among the business years of a domestic corporation that began before April 1, 2022 (including a business year of a consolidated subsidiary corporation whose consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies in paragraph (7) of the following Article) began before that date), there is one that falls under a consolidated business year, the phrase "business years pertaining to" in that paragraph is deemed to be replaced with "business years or consolidated business years (meaning consolidated business years prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Amendment Act' in this paragraph); the same applies hereinafter in this paragraph) pertaining to", the phrase "business year onward" with "business year or consolidated business year onward", and the phrase "has been filed" with "or a consolidated tax return prescribed in Article 2, item (xxxii) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the 2020 Amendment Act for each consolidated business year has been filed".
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### 第百二十七条（特殊関係株主等である内国法人に係る外国関係法人に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Foreign Affiliated Corporations Pertaining to Domestic Corporations That Are Specially-Related Shareholders, etc.
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suppl-5021-8/art-127 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127
**第一項** 租税特別措置法第六十六条の九の二第一項に規定する特殊関係株主等（次項、第五項及び第七項において「特殊関係株主等」という。）である内国法人が、各連結事業年度において、当該内国法人に係る四年旧措置法第六十八条の九十三の二第一項に規定する外国関係法人の同項に規定する個別課税対象金額に相当する金額につき同項の規定の適用を受けた場合、当該外国関係法人の同条第六項に規定する個別部分課税対象金額に相当する金額につき同項の規定の適用を受けた場合又は当該外国関係法人の同条第八項に規定する個別金融関係法人部分課税対象金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた連結事業年度終了の日後に開始する各事業年度の期間において当該外国関係法人の所得に対して外国法人税（四年新措置法第六十六条の九の三第一項に規定する外国法人税をいう。以下この項において同じ。）が課されるとき（四年新措置法第六十六条の九の三第一項に規定する政令で定める外国法人税にあっては、政令で定めるとき）は、当該外国関係法人の当該個別課税対象金額、当該個別部分課税対象金額又は当該個別金融関係法人部分課税対象金額は四年新措置法第六十六条の九の三第一項に規定する外国関係法人の租税特別措置法第六十六条の九の二第一項に規定する課税対象金額、同条第六項に規定する部分課税対象金額又は同条第八項に規定する金融関係法人部分課税対象金額と、四年旧措置法第六十八条の九十三の二第一項に規定する外国関係法人の所得に対して課される当該外国法人税の額（四年新措置法第六十六条の九の三第一項に規定する政令で定める外国法人税にあっては、政令で定める金額）は四年新措置法第六十六条の九の三第一項に規定する外国関係法人の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。
suppl-5021-8/art-127/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-1
Where a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-2, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as a "specially-related shareholder, etc." in the following paragraph, paragraph (5) and paragraph (7)) has, in each consolidated business year, received the application of the provisions of Article 68-93-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes with regard to the amount equivalent to the individually taxable amount prescribed in that paragraph of a foreign affiliated corporation prescribed in that paragraph pertaining to that domestic corporation, received the application of the provisions of paragraph (6) of that Article with regard to the amount equivalent to the individually partially taxable amount prescribed in that paragraph of that foreign affiliated corporation, or received the application of the provisions of paragraph (8) of that Article with regard to the amount equivalent to the individually partially taxable amount for a financial affiliated corporation prescribed in that paragraph of that foreign affiliated corporation, and foreign country's corporate tax (meaning the foreign country's corporate tax prescribed in Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph) is imposed on the income of that foreign affiliated corporation during the period of each business year beginning after the end of the consolidated business year in which the domestic corporation received that application (or, for the foreign country's corporate tax specified by Cabinet Order prescribed in Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, when specified by Cabinet Order), the provisions of that paragraph apply by deeming that individually taxable amount, that individually partially taxable amount or that individually partially taxable amount for a financial affiliated corporation of that foreign affiliated corporation to be the taxable amount prescribed in Article 66-9-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article or the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article, of the foreign affiliated corporation prescribed in Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, and the amount of that foreign country's corporate tax imposed on the income of the foreign affiliated corporation prescribed in Article 68-93-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (or, for the foreign country's corporate tax specified by Cabinet Order prescribed in Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount specified by Cabinet Order) to be the amount of foreign country's corporate tax imposed on the income of the foreign affiliated corporation prescribed in Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, respectively.
machine translation, not official
**第二項** 特殊関係株主等である内国法人が租税特別措置法第六十六条の九の四第一項から第三項までに規定する外国法人から剰余金の配当等の額（同条第一項に規定する剰余金の配当等の額をいう。第五項において同じ。）を受ける日を含む事業年度開始の日前十年以内に開始した連結事業年度がある場合において、当該連結事業年度に係る個別課税済金額（四年旧措置法第六十八条の九十三の四第四項第二号に規定する個別課税済金額をいう。以下この項において同じ。）があるときは、四年新措置法第六十六条の九の四第四項の規定の適用については、その個別課税済金額は、当該連結事業年度の期間に対応する同項第二号に規定する前十年以内の各事業年度の同号に掲げる金額とみなす。この場合において、同条第五項中「前各項」とあるのは、「第一項から第三項まで及び前項（所得税法等の一部を改正する法律（令和二年法律第八号）附則第百二十七条第二項前段の規定によりみなして適用する場合を含む。）」とする。
suppl-5021-8/art-127/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-2
Where a domestic corporation that is a specially-related shareholder, etc. has a consolidated business year that began within ten years before the first day of the business year that includes the day on which it receives the amount of dividend of surplus, etc. (meaning the amount of dividend of surplus, etc. prescribed in Article 66-9-4, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in paragraph (5)) from a foreign corporation prescribed in paragraphs (1) through (3) of that Article, and there is an individually taxed amount (meaning an individually taxed amount prescribed in Article 68-93-4, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this paragraph) for that consolidated business year, then, with regard to the application of the provisions of Article 66-9-4, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, that individually taxed amount is deemed to be the amount listed in item (ii) of that paragraph for the business year within the preceding ten years prescribed in that item that corresponds to the period of that consolidated business year. In this case, the phrase "the preceding paragraphs" in paragraph (5) of that Article is deemed to be replaced with "paragraphs (1) through (3) and the preceding paragraph (including as applied with the deeming under the first sentence of Article 127, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020))".
machine translation, not official
**第三項** 前条第五項及び第六項の規定は、四年新措置法第六十六条の九の四第五項において四年新措置法第六十六条の八第五項及び第六項の規定を準用する場合について準用する。この場合において、前条第五項中「には当該合併等前十年内事業年度の個別課税済金額」とあるのは「（四年新措置法第六十六条の九の四第四項第二号に掲げる金額をいう。以下この項及び次項において同じ。）には当該合併等前十年内事業年度の個別課税済金額（四年旧措置法第六十八条の九十三の四第四項第二号に規定する個別課税済金額をいう。以下この項及び次項において同じ。）」と、「同条第五項第二号」とあるのは「四年新措置法第六十六条の九の四第五項において準用する四年新措置法第六十六条の八第五項第二号」と、同条第六項中「には、」とあるのは「には、四年旧措置法第六十八条の九十三の四第六項において準用する」と、「同条第四項第二号」とあるのは「四年旧措置法第六十八条の九十三の四第四項第二号」と読み替えるものとする。
suppl-5021-8/art-127/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-3
The provisions of paragraphs (5) and (6) of the preceding Article apply mutatis mutandis in the case where the provisions of Article 66-8, paragraphs (5) and (6) of the Act on Special Measures Concerning Taxation as Amended for 2022 are applied mutatis mutandis pursuant to Article 66-9-4, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022. In this case, the phrase "is to include the individually taxed amount for that business year within ten years before the merger, etc." in paragraph (5) of the preceding Article is deemed to be replaced with "(meaning the amount listed in Article 66-9-4, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph and the following paragraph) is to include the individually taxed amount (meaning the individually taxed amount prescribed in Article 68-93-4, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this paragraph and the following paragraph) for that business year within ten years before the merger, etc.", the phrase "paragraph (5), item (ii) of that Article" with "Article 66-8, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to Article 66-9-4, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022", the phrase "is to include" in paragraph (6) of that Article with "is to include, as applied mutatis mutandis pursuant to Article 68-93-4, paragraph (6) of the Act on Special Measures Concerning Taxation Before the 2022 Changes,", and the phrase "paragraph (4), item (ii) of that Article" with "Article 68-93-4, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes".
machine translation, not official
**第四項** 四年新措置法第六十六条の九の四第九項の規定の適用については、同項第一号の他の外国法人の租税特別措置法第六十六条の九の二第一項、第六項又は第八項の規定の適用に係る事業年度には当該他の外国法人の四年旧措置法第六十八条の九十三の二第一項、第六項又は第八項の規定の適用に係る事業年度を含むものとし、同号の内国法人が四年新措置法第六十六条の九の四第六項から第八項までの規定の適用を受けた金額には当該内国法人が四年旧措置法第六十八条の九十三の四第七項から第九項までの規定の適用を受けた金額を含むものとする。
suppl-5021-8/art-127/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-4
With regard to the application of the provisions of Article 66-9-4, paragraph (9) of the Act on Special Measures Concerning Taxation as Amended for 2022, the business year of the other foreign corporation referred to in item (i) of that paragraph to which the provisions of Article 66-9-2, paragraph (1), (6) or (8) of the Act on Special Measures Concerning Taxation apply is to include the business year of that other foreign corporation to which the provisions of Article 68-93-2, paragraph (1), (6) or (8) of the Act on Special Measures Concerning Taxation Before the 2022 Changes apply, and the amount for which the domestic corporation referred to in that item has received the application of the provisions of Article 66-9-4, paragraphs (6) through (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount for which that domestic corporation has received the application of the provisions of Article 68-93-4, paragraphs (7) through (9) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
machine translation, not official
**第五項** 特殊関係株主等である内国法人が四年新措置法第六十六条の九の四第六項から第八項までに規定する外国法人から剰余金の配当等の額を受ける日を含む事業年度開始の日前二年以内に開始した連結事業年度がある場合において、当該連結事業年度に係る個別間接課税済金額（四年旧措置法第六十八条の九十三の四第十項第二号ロに規定する個別間接課税済金額をいう。以下この項において同じ。）があるときは、四年新措置法第六十六条の九の四第九項の規定の適用については、その個別間接課税済金額は、当該連結事業年度の期間に対応する同項第一号に規定する前二年以内の各事業年度の同項第二号ロに掲げる金額とみなす。この場合において、同条第十項中「前項まで」とあるのは、「第八項まで及び前項（所得税法等の一部を改正する法律（令和二年法律第八号）附則第百二十七条第五項前段の規定によりみなして適用する場合を含む。）」とする。
suppl-5021-8/art-127/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-5
Where a domestic corporation that is a specially-related shareholder, etc. has a consolidated business year that began within two years before the first day of the business year that includes the day on which it receives the amount of dividend of surplus, etc. from a foreign corporation prescribed in Article 66-9-4, paragraphs (6) through (8) of the Act on Special Measures Concerning Taxation as Amended for 2022, and there is an individual indirectly taxed amount (meaning an individual indirectly taxed amount prescribed in Article 68-93-4, paragraph (10), item (ii), (b) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this paragraph) for that consolidated business year, then, with regard to the application of the provisions of Article 66-9-4, paragraph (9) of the Act on Special Measures Concerning Taxation as Amended for 2022, that individual indirectly taxed amount is deemed to be the amount listed in item (ii), (b) of that paragraph for the business year within the preceding two years prescribed in item (i) of that paragraph that corresponds to the period of that consolidated business year. In this case, the phrase "through the preceding paragraph" in paragraph (10) of that Article is deemed to be replaced with "through paragraph (8) and the preceding paragraph (including as applied with the deeming under the first sentence of Article 127, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020))".
machine translation, not official
**第六項** 前条第五項及び第六項の規定は、四年新措置法第六十六条の九の四第十項において四年新措置法第六十六条の八第五項及び第六項の規定を準用する場合について準用する。この場合において、前条第五項中「合併等前十年内事業年度（同号に規定する合併等前十年内事業年度」とあるのは「合併等前二年内事業年度（四年新措置法第六十六条の九の四第十項の規定により読み替えられた四年新措置法第六十六条の八第五項第一号に規定する合併等前二年内事業年度」と、「課税済金額には当該合併等前十年内事業年度の個別課税済金額」とあるのは「間接配当等（四年新措置法第六十六条の九の四第九項第一号に掲げる金額をいう。以下この項及び次項において同じ。）又は間接課税済金額（四年新措置法第六十六条の九の四第九項第二号ロに掲げる金額をいう。以下この項及び次項において同じ。）には当該合併等前二年内事業年度の個別間接配当等（四年旧措置法第六十八条の九十三の四第十項第一号に掲げる金額をいう。以下この項及び次項において同じ。）又は個別間接課税済金額（四年旧措置法第六十八条の九十三の四第十項第二号ロに規定する個別間接課税済金額をいう。以下この項及び次項において同じ。）」と、「同条第五項第二号に規定する分割法人等の分割等前十年内事業年度（同号に規定する分割等前十年内事業年度」とあるのは「四年新措置法第六十六条の九の四第十項において準用する四年新措置法第六十六条の八第五項第二号に規定する分割法人等の分割等前二年内事業年度（四年新措置法第六十六条の九の四第十項の規定により読み替えられた四年新措置法第六十六条の八第五項第二号に規定する分割等前二年内事業年度」と、「課税済金額には当該分割等前十年内事業年度の個別課税済金額」とあるのは「間接配当等又は間接課税済金額には当該分割等前二年内事業年度の個別間接配当等又は個別間接課税済金額」と、同条第六項中「同項に規定する課税済金額」とあるのは「四年新措置法第六十六条の九の四第十項の規定により読み替えられた四年新措置法第六十六条の八第六項に規定する間接配当等又は間接課税済金額」と、「には、」とあるのは「には、四年旧措置法第六十八条の九十三の四第十二項において準用する」と、「同条第四項第二号に規定する前十年以内の各連結事業年度の個別課税済金額」とあるのは「四年旧措置法第六十八条の九十三の四第十項第一号に規定する前二年以内の各連結事業年度等の個別間接配当等又は同項第二号ロに規定する前二年以内の各連結事業年度の個別間接課税済金額」と読み替えるものとする。
suppl-5021-8/art-127/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-6
The provisions of paragraphs (5) and (6) of the preceding Article apply mutatis mutandis in the case where the provisions of Article 66-8, paragraphs (5) and (6) of the Act on Special Measures Concerning Taxation as Amended for 2022 are applied mutatis mutandis pursuant to Article 66-9-4, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022. In this case, the phrase "business year within ten years before the merger, etc. (meaning the business year within ten years before the merger, etc. prescribed in item (i) of that paragraph" in paragraph (5) of the preceding Article is deemed to be replaced with "business year within two years before the merger, etc. (meaning the business year within two years before the merger, etc. prescribed in Article 66-8, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation as Amended for 2022 as replaced pursuant to Article 66-9-4, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022"; the phrase "already-taxed amount is to include the individually taxed amount for that business year within ten years before the merger, etc." with "indirect dividends, etc. (meaning the amount listed in Article 66-9-4, paragraph (9), item (i) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph and the following paragraph) or indirectly taxed amount (meaning the amount listed in Article 66-9-4, paragraph (9), item (ii), (b) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph and the following paragraph) is to include the individual indirect dividends, etc. (meaning the amount listed in Article 68-93-4, paragraph (10), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this paragraph and the following paragraph) or individual indirectly taxed amount (meaning the individual indirectly taxed amount prescribed in Article 68-93-4, paragraph (10), item (ii), (b) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this paragraph and the following paragraph) for that business year within two years before the merger, etc."; the phrase "business year within ten years before the company split, etc. of the split corporation, etc. prescribed in paragraph (5), item (ii) of that Article (meaning the business year within ten years before the company split, etc. prescribed in that item" with "business year within two years before the company split, etc. of the split corporation, etc. prescribed in Article 66-8, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to Article 66-9-4, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022 (meaning the business year within two years before the company split, etc. prescribed in Article 66-8, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 as replaced pursuant to Article 66-9-4, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022"; the phrase "already-taxed amount is to include the individually taxed amount for that business year within ten years before the company split, etc." with "indirect dividends, etc. or indirectly taxed amount is to include the individual indirect dividends, etc. or individual indirectly taxed amount for that business year within two years before the company split, etc."; the phrase "the already-taxed amount prescribed in that paragraph" in paragraph (6) of that Article with "the indirect dividends, etc. or indirectly taxed amount prescribed in Article 66-8, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended for 2022 as replaced pursuant to Article 66-9-4, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022"; the phrase "is to include" with "is to include, as applied mutatis mutandis pursuant to Article 68-93-4, paragraph (12) of the Act on Special Measures Concerning Taxation Before the 2022 Changes,"; and the phrase "the individually taxed amount for each consolidated business year within the preceding ten years prescribed in paragraph (4), item (ii) of that Article" with "the individual indirect dividends, etc. for each consolidated business year, etc. within the preceding two years prescribed in Article 68-93-4, paragraph (10), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes or the individual indirectly taxed amount for each consolidated business year within the preceding two years prescribed in item (ii), (b) of that paragraph".
machine translation, not official
**第七項** 特殊関係株主等である内国法人の令和四年四月一日前に開始した事業年度（連結子法人の連結親法人事業年度が同日前に開始した事業年度を含む。）に連結事業年度に該当するものがある場合における四年新措置法第六十六条の九の四第五項及び第十項において準用する四年新措置法第六十六条の八第十二項の規定の適用については、前条第十項の規定を準用する。
suppl-5021-8/art-127/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-7
With regard to the application of the provisions of Article 66-8, paragraph (12) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to Article 66-9-4, paragraphs (5) and (10) of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where, among the business years of a domestic corporation that is a specially-related shareholder, etc. that began before April 1, 2022 (including a business year of a consolidated subsidiary corporation whose consolidated parent corporation business year began before that date), there is one that falls under a consolidated business year, the provisions of paragraph (10) of the preceding Article apply mutatis mutandis.
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### 第百二十七条の二（認定事業適応法人の欠損金の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Losses of Certified Business Adaptation Corporations
caption: machine translation, not official
suppl-5021-8/art-127-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127-2
**第一項** 附則第二十条第一項又は第四項の規定の適用がある場合における四年新措置法第六十六条の十一の四の規定の適用については、同条第二項第一号中「第五十七条第二項」とあるのは「第五十七条第二項又は所得税法等の一部を改正する法律（令和二年法律第八号。以下この号において「令和二年改正法」という。）附則第二十条第一項」と、「同条第四項」とあるのは「法人税法第五十七条第四項」と、「又は第九項」とあるのは「若しくは第九項又は令和二年改正法附則第二十条第四項」と、「、同法第五十八条」とあるのは「、法人税法第五十八条」とする。
suppl-5021-8/art-127-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127-2/par-1
With regard to the application of the provisions of Article 66-11-4 of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where the provisions of Article 20, paragraph (1) or (4) of the Supplementary Provisions apply, the phrase "Article 57, paragraph (2)" in paragraph (2), item (i) of that Article is deemed to be replaced with "Article 57, paragraph (2) or Article 20, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; referred to as the '2020 Amendment Act' in this item)", the phrase "paragraph (4) of that Article" with "Article 57, paragraph (4) of the Corporation Tax Act", the phrase "or paragraph (9)" with "or paragraph (9), or Article 20, paragraph (4) of the Supplementary Provisions of the 2020 Amendment Act", and the phrase ", Article 58 of that Act" with ", Article 58 of the Corporation Tax Act".
machine translation, not official
**第二項** 四年新措置法第六十六条の十一の四第一項に規定する認定事業適応法人の基準事業年度（同項第一号に規定する基準事業年度をいう。第一号において同じ。）以後の事業年度のうちに連結事業年度に該当する事業年度がある場合における同条の規定の適用については、次に定めるところによる。
suppl-5021-8/art-127-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127-2/par-2
With regard to the application of the provisions of Article 66-11-4 of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where, among the business years on or after the base business year (meaning the base business year prescribed in paragraph (1), item (i) of that Article; the same applies in item (i)) of a certified business adaptation corporation prescribed in paragraph (1) of that Article, there is a business year that falls under a consolidated business year, the following provisions apply:
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**一** 基準事業年度後の各連結事業年度で四年旧措置法第六十八条の九十六の二第一項第一号に規定する欠損控除前連結所得金額が生じた連結事業年度がある場合には、当該連結事業年度を四年新措置法第六十六条の十一の四第一項第一号に規定する欠損控除前所得金額が生じた事業年度とみなす。
suppl-5021-8/art-127-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127-2/par-2/item-1
if, among the consolidated business years after the base business year, there is a consolidated business year in which an amount of consolidated income before deduction of losses prescribed in Article 68-96-2, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes arose, that consolidated business year is deemed to be a business year in which an amount of income before deduction of losses prescribed in Article 66-11-4, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation as Amended for 2022 arose;
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**二** 連結事業年度に該当する特例事業年度（四年旧措置法第六十六条の十一の四第一項第一号に規定する特例事業年度をいう。以下この号及び次号において同じ。）において生じた同条第三項第二号に規定する連結欠損金個別帰属額で附則第二十条第一項の規定により当該認定事業適応法人の四年新措置法第二条第二項第二十一号に規定する欠損金額とみなされた金額（次に掲げるものを除く。）を当該特例事業年度に係る四年新措置法第六十六条の十一の四第二項第一号に規定する欠損金額とみなす。
suppl-5021-8/art-127-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127-2/par-2/item-2
the amount, out of the individually attributed consolidated loss amount prescribed in paragraph (3), item (ii) of Article 66-11-4 of the Act on Special Measures Concerning Taxation Before the 2022 Changes that arose in a special business year (meaning a special business year prescribed in Article 66-11-4, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this item and the following item) that falls under a consolidated business year, that is deemed to be an amount of loss prescribed in Article 2, paragraph (2), item (xxi) of the Act on Special Measures Concerning Taxation as Amended for 2022 of that certified business adaptation corporation pursuant to the provisions of Article 20, paragraph (1) of the Supplementary Provisions (excluding those listed below) is deemed to be the amount of loss prescribed in Article 66-11-4, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation as Amended for 2022 pertaining to that special business year;
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**イ** 旧法人税法第五十七条第四項若しくは第五項又は新法人税法第五十七条第四項から第六項まで、第八項若しくは第九項の規定によりないものとされたもの
suppl-5021-8/art-127-2/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127-2/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127-2/par-2/item-2/sub-1
an amount deemed not to exist pursuant to the provisions of Article 57, paragraph (4) or (5) of the Former Corporation Tax Act or Article 57, paragraphs (4) through (6), (8) or (9) of the New Corporation Tax Act;
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**ロ** 旧法人税法第五十七条の二第一項の規定により旧法人税法第五十七条第一項の規定を適用しないものとされたもの
suppl-5021-8/art-127-2/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127-2/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127-2/par-2/item-2/sub-2
an amount to which the provisions of Article 57, paragraph (1) of the Former Corporation Tax Act are deemed not to apply pursuant to the provisions of Article 57-2, paragraph (1) of the Former Corporation Tax Act;
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**ハ** 新法人税法第五十七条の二第一項の規定により新法人税法第五十七条第一項の規定を適用しないものとされたもの
suppl-5021-8/art-127-2/par-2/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127-2/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127-2/par-2/item-2/sub-3
an amount to which the provisions of Article 57, paragraph (1) of the New Corporation Tax Act are deemed not to apply pursuant to the provisions of Article 57-2, paragraph (1) of the New Corporation Tax Act.
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**三** 当該適用事業年度（四年新措置法第六十六条の十一の四第一項に規定する適用事業年度をいう。）開始の日前に開始した連結事業年度で四年旧措置法第六十八条の九十六の二第一項の規定の適用を受けた連結事業年度における各特例事業年度において生じた四年旧措置法第二条第二項第二十二号の三に規定する連結欠損金額に係る四年旧措置法第六十八条の九十六の二第二項に規定する超過控除対象額及び個別超過控除対象額の合計額のうち四年新措置法第六十六条の十一の四第二項第二号イに規定する投資の額に対応する部分の金額として政令で定める金額を同号ロに掲げる金額に加算する。
suppl-5021-8/art-127-2/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127-2/par-2/item-3
the amount specified by Cabinet Order as the amount of the portion corresponding to the amount of investment prescribed in Article 66-11-4, paragraph (2), item (ii), (a) of the Act on Special Measures Concerning Taxation as Amended for 2022, out of the total of the amount subject to excess deduction and the individual amount subject to excess deduction prescribed in Article 68-96-2, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the consolidated loss amount prescribed in Article 2, paragraph (2), item (xxii)-3 of the Act on Special Measures Concerning Taxation Before the 2022 Changes that arose in each special business year in a consolidated business year that began before the first day of that applicable business year (meaning the applicable business year prescribed in Article 66-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022) and to which the provisions of Article 68-96-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied, is added to the amount listed in (b) of that item.
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**第三項** 前二項の規定の適用に関し必要な事項は、政令で定める。
suppl-5021-8/art-127-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127-2/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127-2/par-3
Necessary matters for the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
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### 第百二十八条（特別新事業開拓事業者に対し特定事業活動として出資をした場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Investment in a Special New Business Development Operator as a Specified Business Activity
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suppl-5021-8/art-128 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-128 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-128
**第一項** 四年新措置法第六十六条の十三の規定の適用については、同条第二項第一号に規定する特別勘定の金額には、連結事業年度において設けた四年旧措置法第六十八条の九十八第一項の特別勘定の金額のうち損金の額に算入されたもの（既に益金の額に算入された、又は益金の額に算入されるべき金額がある場合には、これらの金額を控除した金額）を含むものとする。
suppl-5021-8/art-128/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-128/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-128/par-1
With regard to the application of the provisions of Article 66-13 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the special account prescribed in paragraph (2), item (i) of that Article is to include the amount, out of the amount of the special account under Article 68-98, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes set up in a consolidated business year, that has been included in deductible expenses (if there is an amount that has already been included in gross profit or that is to be included in gross profit, the amount remaining after deducting those amounts).
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**第二項** 租税特別措置法第六十六条の十三の規定の適用については、同条第二項第二号、第三項、第六項から第九項まで、第十三項及び第十四項第一号の特別勘定には、連結事業年度において設けた四年旧措置法第六十八条の九十八第一項の特別勘定を含むものとする。
suppl-5021-8/art-128/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-128/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-128/par-2
With regard to the application of the provisions of Article 66-13 of the Act on Special Measures Concerning Taxation, the special account referred to in paragraph (2), item (ii), paragraph (3), paragraphs (6) through (9), paragraph (13) and paragraph (14), item (i) of that Article is to include the special account under Article 68-98, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes set up in a consolidated business year.
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**第三項** 四年新措置法第六十六条の十三第八項の規定は、法人の令和四年三月三十一日以後に終了する事業年度分の法人税について適用する。
suppl-5021-8/art-128/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-128/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-128/par-3
The provisions of Article 66-13, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply to corporation tax of a corporation for a business year ending on or after March 31, 2022.
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**第四項** 附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた法人の四年新措置法第六十六条の十三第八項に規定する特別勘定の金額については、同項の規定は、適用しない。
suppl-5021-8/art-128/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-128/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-128/par-4
With regard to the amount of the special account prescribed in Article 66-13, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 of a corporation that is deemed to have obtained the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, the provisions of that paragraph do not apply.
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**第五項** 附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、四年新措置法第六十六条の十三第八項の規定を適用する。
suppl-5021-8/art-128/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-128/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-128/par-5
The provisions of Article 66-13, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply by deeming a corporation that is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a corporation that is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively.
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### 第百二十九条（転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc.
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suppl-5021-8/art-129 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-129 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-129
**第一項** 四年新措置法第六十七条の四の規定の適用については、同条第六項第一号に規定する特別勘定の金額には、連結事業年度において設けた四年旧措置法第六十八条の百二第四項の特別勘定の金額（既に益金の額に算入された、又は益金の額に算入されるべき金額がある場合には、これらの金額を控除した金額）を含むものとする。
suppl-5021-8/art-129/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-129/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-129/par-1
With regard to the application of the provisions of Article 67-4 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the special account prescribed in paragraph (6), item (i) of that Article is to include the amount of the special account under Article 68-102, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes set up in a consolidated business year (if there is an amount that has already been included in gross profit or that is to be included in gross profit, the amount remaining after deducting those amounts).
machine translation, not official
**第二項** 四年新措置法第六十七条の四の規定の適用については、同条第七項及び第九項から第十一項までの特別勘定には、連結事業年度において設けた四年旧措置法第六十八条の百二第四項の特別勘定を含むものとする。
suppl-5021-8/art-129/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-129/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-129/par-2
With regard to the application of the provisions of Article 67-4 of the Act on Special Measures Concerning Taxation as Amended for 2022, the special account referred to in paragraphs (7) and (9) through (11) of that Article is to include the special account under Article 68-102, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes set up in a consolidated business year.
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**第三項** 四年新措置法第六十七条の四第十四項の規定の適用については、同項に規定する固定資産には、四年旧措置法第六十八条の百二第二項（同条第十項において準用する場合を含む。）又は同条第三項（同条第十一項において準用する場合を含む。）の規定の適用を受けた四年新措置法第二条第二項第二十三号に規定する固定資産を含むものとする。
suppl-5021-8/art-129/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-129/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-129/par-3
With regard to the application of the provisions of Article 67-4, paragraph (14) of the Act on Special Measures Concerning Taxation as Amended for 2022, the fixed assets prescribed in that paragraph are to include fixed assets prescribed in Article 2, paragraph (2), item (xxiii) of the Act on Special Measures Concerning Taxation as Amended for 2022 to which the provisions of Article 68-102, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (10) of that Article) or paragraph (3) of that Article (including as applied mutatis mutandis pursuant to paragraph (11) of that Article) of the Act on Special Measures Concerning Taxation Before the 2022 Changes have been applied.
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### 第百三十条（組合事業等による損失がある場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where There Are Losses from Partnership Businesses, etc.
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suppl-5021-8/art-130 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-130 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-130
**第一項** 四年新措置法第六十七条の十二の規定の適用については、四年旧措置法第六十八条の百五の二第一項に規定する連結組合等損失超過額は四年新措置法第六十七条の十二第一項に規定する組合等損失超過額とみなし、四年旧措置法第六十八条の百五の二第一項の規定の適用を受けた連結事業年度は四年新措置法第六十七条の十二第三項第四号に規定する適用年度とみなし、同号に規定する前事業年度以前の連結事業年度について同号の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には確定申告書の提出をしていたものとみなし、四年旧措置法第六十八条の百五の二第二項の規定により損金の額に算入された金額は四年新措置法第六十七条の十二第二項の規定により損金の額に算入された金額とみなす。
suppl-5021-8/art-130/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-130/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-130/par-1
With regard to the application of the provisions of Article 67-12 of the Act on Special Measures Concerning Taxation as Amended for 2022, the consolidated excess partnership loss, etc. prescribed in Article 68-105-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the excess partnership loss, etc. prescribed in Article 67-12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022; the consolidated business year in which the provisions of Article 68-105-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied is deemed to be the applicable business year prescribed in Article 67-12, paragraph (3), item (iv) of the Act on Special Measures Concerning Taxation as Amended for 2022; where the corporation referred to in that item, or the consolidated parent corporation pertaining to that corporation, had filed a consolidated tax return for a consolidated business year up to and including the preceding business year prescribed in that item, the corporation is deemed to have filed a final return; and the amount included in deductible expenses pursuant to the provisions of Article 68-105-2, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 67-12, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022.
machine translation, not official
**第二項** 四年新措置法第六十七条の十三の規定の適用については、四年旧措置法第六十八条の百五の三第一項に規定する連結組合損失超過額は四年新措置法第六十七条の十三第一項に規定する組合損失超過額とみなし、四年旧措置法第六十八条の百五の三第一項の規定の適用を受けた連結事業年度は四年新措置法第六十七条の十三第三項に規定する適用年度とみなし、同項に規定する前事業年度以前の連結事業年度について同項の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には確定申告書の提出をしていたものとみなし、四年旧措置法第六十八条の百五の三第二項の規定により損金の額に算入された金額は四年新措置法第六十七条の十三第二項の規定により損金の額に算入された金額とみなす。
suppl-5021-8/art-130/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-130/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-130/par-2
With regard to the application of the provisions of Article 67-13 of the Act on Special Measures Concerning Taxation as Amended for 2022, the consolidated excess partnership loss prescribed in Article 68-105-3, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the excess partnership loss prescribed in Article 67-13, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022; the consolidated business year in which the provisions of Article 68-105-3, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied is deemed to be the applicable business year prescribed in Article 67-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022; where the corporation referred to in that paragraph, or the consolidated parent corporation pertaining to that corporation, had filed a consolidated tax return for a consolidated business year up to and including the preceding business year prescribed in that paragraph, the corporation is deemed to have filed a final return; and the amount included in deductible expenses pursuant to the provisions of Article 68-105-3, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 67-13, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022.
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### 第百三十七条（所得税法等の一部を改正する等の法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc., and Other Matters
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suppl-5021-8/art-137 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-137 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-137
**第一項** 第二十九条の規定による改正後の所得税法等の一部を改正する等の法律（次項及び第三項において「新平成二十九年改正法」という。）附則第六十九条第十一項及び第十三項の規定は、法人の令和四年三月三十一日以後に終了する事業年度分の法人税について適用する。
suppl-5021-8/art-137/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-137/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-137/par-1
The provisions of Article 69, paragraphs (11) and (13) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters as amended by the provisions of Article 29 (referred to as the "New 2017 Amendment Act" in the following paragraph and paragraph (3)) apply to corporation tax of a corporation for a business year ending on or after March 31, 2022.
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**第二項** 附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた法人の新平成二十九年改正法附則第六十九条第十一項及び第十三項に規定する特別勘定の金額については、これらの規定は、適用しない。
suppl-5021-8/art-137/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-137/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-137/par-2
With regard to the amount of the special account prescribed in Article 69, paragraphs (11) and (13) of the Supplementary Provisions of the New 2017 Amendment Act of a corporation that is deemed to have obtained the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, those provisions do not apply.
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**第三項** 附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新平成二十九年改正法附則第六十九条第十一項及び第十三項の規定を適用する。
suppl-5021-8/art-137/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-137/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-137/par-3
The provisions of Article 69, paragraphs (11) and (13) of the Supplementary Provisions of the New 2017 Amendment Act apply by deeming a domestic corporation that is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively.
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### 第百三十八条（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
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suppl-5021-8/art-138 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-138 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-138
**第一項**
suppl-5021-8/art-138/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-138/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-138/par-1
**第五項** 施行日から附則第一条第九号に定める日の前日までの間における新平成三十年改正法附則第八十九条第三項、第百三条第二項及び第百五条第三項の規定の適用については、新平成三十年改正法附則第八十九条第三項中「第四十二条の十二の五の二第六項」とあるのは「第四十二条の十二の五第七項」と、新平成三十年改正法附則第百三条第二項中「、第六十八条の十五の六第七項若しくは第六十八条の十五の六の二第七項」とあるのは「若しくは第六十八条の十五の六第七項」と、新平成三十年改正法附則第百五条第三項中「第六十八条の十五の六の二第七項」とあるのは「第六十八条の十五の六第七項」とする。
suppl-5021-8/art-138/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-138/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-138/par-5
With regard to the application of the provisions of Article 89, paragraph (3), Article 103, paragraph (2) and Article 105, paragraph (3) of the Supplementary Provisions of the New 2018 Amendment Act during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase "Article 42-12-5-2, paragraph (6)" in Article 89, paragraph (3) of the Supplementary Provisions of the New 2018 Amendment Act is deemed to be replaced with "Article 42-12-5, paragraph (7)", the phrase ", Article 68-15-6, paragraph (7) or Article 68-15-6-2, paragraph (7)" in Article 103, paragraph (2) of the Supplementary Provisions of the New 2018 Amendment Act with "or Article 68-15-6, paragraph (7)", and the phrase "Article 68-15-6-2, paragraph (7)" in Article 105, paragraph (3) of the Supplementary Provisions of the New 2018 Amendment Act with "Article 68-15-6, paragraph (7)".
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### 第百七十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5021-8/art-171 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-171 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-171
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5021-8/art-171/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-171/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-171/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百七十二条（政令への委任） — Delegation to Cabinet Order
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suppl-5021-8/art-172 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-172 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-172
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5021-8/art-172/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-172/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-172/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和二年三月三一日法律第一一号
suppl-5021-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-11 · https://japanlaw.org/l/332AC0000000026/suppl-5021-11
### 第一条（施行期日） — Effective Date
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suppl-5021-11/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-11/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-11/art-1
**第一項** この法律は、公布の日から施行する。
suppl-5021-11/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-11/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-11/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 令和二年四月二四日法律第二一号
suppl-5021-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-21 · https://japanlaw.org/l/332AC0000000026/suppl-5021-21
### 第一条（施行期日） — Effective Date
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suppl-5021-21/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-21/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-21/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-5021-21/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-21/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-21/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 令和二年六月一二日法律第四九号
suppl-5021-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-49 · https://japanlaw.org/l/332AC0000000026/suppl-5021-49
### 第一条（施行期日） — Effective Date
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suppl-5021-49/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-49/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-49/art-1
**第一項** この法律は、令和四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5021-49/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-49/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-49/art-1/par-1
This Act comes into effect on April 1, 2022; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 第一条中電気事業法目次の改正規定（「電気事業者」を「電気事業者等の」に、「供給命令等」を「災害等への対応」に、「第三十三条」を「第三十四条」に、「第三十四条」を「第三十四条の二」に改める部分に限る。）、同法第二十六条の次に二条を加える改正規定、同法第二十七条第一項の改正規定、同法第二十七条の十二の改正規定、同法第二十七条の二十六第一項の改正規定、同法第二十七条の二十九の改正規定、同法第二章第七節第一款の款名の改正規定、同法第二十八条の改正規定、同法第二十八条の四十第五号の改正規定、同節第五款の款名の改正規定、同法第三十一条の前に見出しを付する改正規定、同節第六款中第三十四条を第三十四条の二とする改正規定、同節第五款に一条を加える改正規定、同法第百十九条第九号の改正規定及び同法第百二十条第四号の改正規定、第五条の規定（第三号に掲げる改正規定を除く。）並びに第六条中電気事業法等の一部を改正する法律附則第十六条第四項の改正規定（「第六十六条の十一」を「第六十六条の十」に改める部分に限る。）及び同法附則第二十三条第三項の改正規定並びに附則第六条、第七条、第九条から第十二条まで及び第二十八条の規定 公布の日
suppl-5021-49/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-49/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-49/art-1/par-1/item-1
the provisions amending the table of contents of the Electricity Business Act in Article 1 (limited to the part replacing "Electricity Business Operators" with "of Electricity Business Operators, etc.", "Supply Orders, etc." with "Response to Disasters, etc.", "Article 33" with "Article 34" and "Article 34" with "Article 34-2"), the provisions adding two Articles after Article 26 of that Act, the provisions amending Article 27, paragraph (1) of that Act, the provisions amending Article 27-12 of that Act, the provisions amending Article 27-26, paragraph (1) of that Act, the provisions amending Article 27-29 of that Act, the provisions amending the title of Chapter II, Section 7, Subsection 1 of that Act, the provisions amending Article 28 of that Act, the provisions amending Article 28-40, item (v) of that Act, the provisions amending the title of Subsection 5 of that Section, the provisions adding a heading before Article 31 of that Act, the provisions in Subsection 6 of that Section renumbering Article 34 as Article 34-2, the provisions adding one Article to Subsection 5 of that Section, the provisions amending Article 119, item (ix) of that Act and the provisions amending Article 120, item (iv) of that Act; the provisions of Article 5 (excluding the amending provisions listed in item (iii)); the provisions in Article 6 amending Article 16, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Electricity Business Act, etc. (limited to the part replacing "Article 66-11" with "Article 66-10") and the provisions amending Article 23, paragraph (3) of the Supplementary Provisions of that Act; and the provisions of Articles 6, 7, 9 through 12 and 28 of the Supplementary Provisions: the date of promulgation;
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## 附 則 令和二年六月一九日法律第五八号
suppl-5021-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-58 · https://japanlaw.org/l/332AC0000000026/suppl-5021-58
### 第一条（施行期日） — Effective Date
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suppl-5021-58/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-58/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-58/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-5021-58/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-58/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-58/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 令和二年六月一九日法律第五九号
suppl-5021-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59 · https://japanlaw.org/l/332AC0000000026/suppl-5021-59
### 第一条（施行期日） — Effective Date
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suppl-5021-59/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-59/art-1
**第一項** この法律は、公布の日から起算して二月を超えない範囲内において政令で定める日から施行する。
suppl-5021-59/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-59/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation.
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### 第七条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-5021-59/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-59/art-7
**第一項** 前条の規定による改正後の租税特別措置法第八十条の二の規定は、同条各号に掲げる事項について登記を受ける場合において、当該事項が附則第二条第三項の規定により新法附則第二十六条第三項の規定が適用される経営強化計画又は附則第三条第三項の規定により新法附則第二十七条第三項の規定が適用される経営強化計画に係る金融機能強化法第九条第一項又は第十九条第一項の規定による主務大臣の承認に係るものであるときについて準用する。
suppl-5021-59/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-59/art-7/par-1
The provisions of Article 80-2 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply mutatis mutandis where a registration is received with respect to any of the matters listed in the items of that Article, if that matter relates to the approval of the competent minister under the provisions of Article 9, paragraph (1) or Article 19, paragraph (1) of the Financial Functions Strengthening Act pertaining to a management strengthening plan to which the provisions of Article 26, paragraph (3) of the Supplementary Provisions of the New Act apply pursuant to the provisions of Article 2, paragraph (3) of the Supplementary Provisions, or to a management strengthening plan to which the provisions of Article 27, paragraph (3) of the Supplementary Provisions of the New Act apply pursuant to the provisions of Article 3, paragraph (3) of the Supplementary Provisions.
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### 第八条（政令への委任） — Delegation to Cabinet Order
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suppl-5021-59/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-59/art-8
**第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5021-59/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-59/art-8/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和二年一二月四日法律第六八号
suppl-5021-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-68 · https://japanlaw.org/l/332AC0000000026/suppl-5021-68
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-5021-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-68/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 令和三年三月三一日法律第一一号
suppl-5031-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11
### 第一条（施行期日） — Effective Date
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suppl-5031-11/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1
**第一項** この法律は、令和三年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5031-11/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1
This Act comes into effect on April 1, 2021; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 第七条中租税特別措置法第六十六条の五の二の改正規定及び同法第六十八条の八十九の二の改正規定並びに附則第五十五条及び第七十一条の規定 令和三年三月三十一日
suppl-5031-11/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-1
the provisions in Article 7 amending Article 66-5-2 of the Act on Special Measures Concerning Taxation and the provisions amending Article 68-89-2 of that Act, and the provisions of Articles 55 and 71 of the Supplementary Provisions: March 31, 2021;
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**二** 第七条中租税特別措置法第九十条の十第二項の改正規定、同法第九十条の十二の改正規定（同条第一項第三号に係る部分、同項第四号イ（２）に係る部分（「エネルギーの使用の合理化等に関する法律」の下に「（昭和五十四年法律第四十九号）」を加える部分に限る。）、同項第六号イに係る部分及び同条第五項に係る部分（「の記載事項」を「に記録された事項」に改める部分に限る。）を除く。）及び同法第九十条の十四（見出しを含む。）の改正規定並びに附則第八十一条の規定 令和三年五月一日
suppl-5031-11/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-2
the provisions in Article 7 amending Article 90-10, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 90-12 of that Act (excluding the part concerning paragraph (1), item (iii) of that Article, the part concerning item (iv), (a), 2. of that paragraph (limited to the part adding "(Act No. 49 of 1979)" after "Act on the Rational Use of Energy"), the part concerning item (vi), (a) of that paragraph and the part concerning paragraph (5) of that Article (limited to the part replacing "the matters stated in" with "the matters recorded in")) and the provisions amending Article 90-14 of that Act (including its heading), and the provisions of Article 81 of the Supplementary Provisions: May 1, 2021;
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**三** 略
suppl-5031-11/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-3
Omitted
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**四** 第七条中租税特別措置法第八十八条の二第一項の改正規定（「一万三千五百円」を「一万四千五百円」に改める部分に限る。）並びに附則第七十九条及び第百二十四条の規定 令和三年十月一日
suppl-5031-11/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-4
the provisions in Article 7 amending Article 88-2, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "13,500 yen" with "14,500 yen"), and the provisions of Articles 79 and 124 of the Supplementary Provisions: October 1, 2021;
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**五** 次に掲げる規定 令和四年一月一日
suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5
the following provisions: January 1, 2022;
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**イ** 第一条の規定（同条中所得税法第九条の改正規定、同法第十条の改正規定、同法第十一条の改正規定、同法第四十五条第一項の改正規定、同法第七十八条第二項第三号の改正規定、同法第百九十六条第一項の改正規定、同法第百九十八条の改正規定、同法第二百三条の改正規定（同条第一項第二号及び第四号に係る部分を除く。）及び同法第二百三条の六の改正規定を除く。）並びに附則第五条、第七条、第九条、第百二十二条、第百二十三条及び第百二十六条（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第七条の改正規定及び同法附則第五十八条の改正規定に限る。）の規定
suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5/sub-1
the provisions of Article 1 (excluding, among the provisions of that Article, the provision amending Article 9 of the Income Tax Act, the provision amending Article 10 of that Act, the provision amending Article 11 of that Act, the provision amending Article 45, paragraph (1) of that Act, the provision amending Article 78, paragraph (2), item (iii) of that Act, the provision amending Article 196, paragraph (1) of that Act, the provision amending Article 198 of that Act, the provision amending Article 203 of that Act (excluding the parts concerning paragraph (1), items (ii) and (iv) of that Article) and the provision amending Article 203-6 of that Act), and the provisions of Article 5, Article 7, Article 9, Article 122, Article 123 and Article 126 (limited to the provision amending Article 7 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) and the provision amending Article 58 of the Supplementary Provisions of that Act) of the Supplementary Provisions;
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**ロからニまで** 略
suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5/sub-2
Omitted
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**ホ** 第七条中租税特別措置法第九条の三の二第六項の改正規定、同法第二十五条の二第四項第一号の改正規定、同法第三十七条の十一の四第三項の改正規定、同法第三十七条の十二の二第九項の改正規定、同法第四十一条の十五第五項の改正規定、同法第四十一条の十七の改正規定及び同法第八十七条の六第十一項の改正規定並びに附則第三十四条、第三十六条第三項、第三十八条及び第七十八条の規定
suppl-5031-11/art-1/par-1/item-5/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5/sub-3
the provisions in Article 7 amending Article 9-3-2, paragraph (6) of the Act on Special Measures Concerning Taxation, the provisions amending Article 25-2, paragraph (4), item (i) of that Act, the provisions amending Article 37-11-4, paragraph (3) of that Act, the provisions amending Article 37-12-2, paragraph (9) of that Act, the provisions amending Article 41-15, paragraph (5) of that Act, the provisions amending Article 41-17 of that Act and the provisions amending Article 87-6, paragraph (11) of that Act, and the provisions of Article 34, Article 36, paragraph (3), Article 38 and Article 78 of the Supplementary Provisions;
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**ヘからリまで** 略
suppl-5031-11/art-1/par-1/item-5/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5/sub-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5/sub-4
Omitted
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**ヌ** 第十八条中所得税法等の一部を改正する法律（平成三十年法律第七号）附則第七十条第二項の改正規定
suppl-5031-11/art-1/par-1/item-5/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5/sub-5
the provisions in Article 18 amending Article 70, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018).
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**六** 略
suppl-5031-11/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-6
Omitted
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**七** 次に掲げる規定 令和四年四月一日
suppl-5031-11/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-7
the following provisions: April 1, 2022;
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**イ** 略
suppl-5031-11/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-7/sub-1
Omitted
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**ロ** 第七条中租税特別措置法第二十四条の二第一項の改正規定（「令和三年三月三十一日」を「令和五年三月三十一日」に改める部分を除く。）、同法第六十一条の二第一項の改正規定（「令和三年三月三十一日」を「令和五年三月三十一日」に改める部分を除く。）、同法第六十八条の六十四第一項の改正規定（「令和三年三月三十一日」を「令和五年三月三十一日」に改める部分を除く。）、同法第七十条の二の三第一項の改正規定（「二十歳」を「十八歳」に改める部分に限る。）及び同法第七十条の四第十項第三号の改正規定並びに附則第三十三条、第五十一条及び第六十七条の規定
suppl-5031-11/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-7/sub-2
the provisions in Article 7 amending Article 24-2, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part replacing "March 31, 2021" with "March 31, 2023"), the provisions amending Article 61-2, paragraph (1) of that Act (excluding the part replacing "March 31, 2021" with "March 31, 2023"), the provisions amending Article 68-64, paragraph (1) of that Act (excluding the part replacing "March 31, 2021" with "March 31, 2023"), the provisions amending Article 70-2-3, paragraph (1) of that Act (limited to the part replacing "20 years of age" with "18 years of age") and the provisions amending Article 70-4, paragraph (10), item (iii) of that Act, and the provisions of Articles 33, 51 and 67 of the Supplementary Provisions.
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**八** 第七条中租税特別措置法第九十条の十二第一項第六号イの改正規定 令和四年五月一日
suppl-5031-11/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-8
the provisions in Article 7 amending Article 90-12, paragraph (1), item (vi), (a) of the Act on Special Measures Concerning Taxation: May 1, 2022;
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**九** 略
suppl-5031-11/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-9
Omitted
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**十** 次に掲げる規定 産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日
suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
the following provisions: the date on which the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) comes into effect;
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**イ** 第七条中租税特別措置法第十条の五の三第一項の改正規定（「第二条第二項に規定する中小企業者等」を「第二条第六項に規定する特定事業者等（これに準ずるものとして政令で定めるものを含む。）」に改める部分に限る。）、同法第十条の五の四の二第七項の改正規定、同条を同法第十条の五の五とし、同条の次に一条を加える改正規定、同法第十条の六第一項第十三号の改正規定、同条第六項の改正規定（「第十条第九項」を「第十条第十項」に改める部分を除く。）、同法第十九条第一号の改正規定（「第十条の五の四の二」を「第十条の五の五、第十条の五の六」に改める部分に限る。）、同法第四十二条の四第八項第二号イの改正規定（「並びに第四十二条の十二の五の二第二項」を「、第四十二条の十二の六第二項並びに第四十二条の十二の七第四項から第六項まで」に改める部分に限る。）、同法第四十二条の十二の四第一項の改正規定（「第二条第二項に規定する中小企業者等」を「第二条第六項に規定する特定事業者等（これに準ずるものとして政令で定めるものを含む。）」に改める部分に限る。）、同法第四十二条の十二の五の二第六項の改正規定、同条を同法第四十二条の十二の六とし、同条の次に一条を加える改正規定、同法第四十二条の十三第一項第十七号の改正規定、同条第八項の改正規定、同法第五十二条の二の改正規定（同条第一項中「で第四十二条の五第一項」を「又は繰延資産で」に改め、「、第四十二条の十二の三第一項」を削る部分を除く。）、同法第五十二条の三第五項の改正規定、同法第五十三条第一項第二号の改正規定（「第四十二条の十二の五の二」を「第四十二条の十二の六、第四十二条の十二の七」に改める部分に限る。）、同法第五十五条の次に一条を加える改正規定、同法第五十六条の改正規定、同法第五十七条の四第九項の改正規定、同法第五十七条の四の二第六項、第五十七条の五第十一項、第五十七条の六第七項、第五十七条の七第九項、第五十七条の七の二第八項、第五十七条の八第九項及び第五十八条第八項の改正規定、同法第六十一条の二第六項の改正規定、同法第六十六条の七第十項の改正規定（「又は第四十二条の十二の五の二第六項」を「、第四十二条の十二の六第六項又は第四十二条の十二の七第十項」に改める部分に限る。）、同法第六十六条の九の三第九項の改正規定（「又は第四十二条の十二の五の二第六項」を「、第四十二条の十二の六第六項又は第四十二条の十二の七第十項」に改める部分に限る。）、同法第六十六条の十二の前に一条を加える改正規定、同法第六十六条の十三第十項の改正規定、同法第六十八条の三の四第一項の改正規定、同条第三項の改正規定、同法第六十八条の九第八項第二号イの改正規定（「、次条第二項」及び「、第六十八条の十五の四第二項、第三項及び第五項」を削る部分を除く。）、同法第六十八条の十五の五第一項の改正規定（「第二条第二項に規定する中小企業者等」を「第二条第六項に規定する特定事業者等（これに準ずるものとして政令で定めるものを含む。）」に改める部分に限る。）、同法第六十八条の十五の七の改正規定、同法第六十八条の十五の八第八項の改正規定、同法第六十八条の四十の改正規定（同条第一項中「で第六十八条の十第一項」を「又は繰延資産で」に改め、「、第六十八条の十五の四第一項」を削る部分を除く。）、同法第六十八条の四十一第五項の改正規定、同法第六十八条の四十二第一項第二号の改正規定（「第六十八条の十五の六の二」の下に「、第六十八条の十五の七」を加える部分に限る。）、同法第六十八条の四十四及び第六十八条の四十五の改正規定、同法第六十八条の四十六第五項の改正規定、同法第六十八条の五十四第七項、第六十八条の五十四の二第五項、第六十八条の五十五第十二項、第六十八条の五十六第八項、第六十八条の五十七第七項、第六十八条の五十七の二第六項、第六十八条の五十八第八項及び第六十八条の六十一第七項の改正規定、同法第六十八条の六十四第五項の改正規定、同法第六十八条の九十一第九項の改正規定（「又は第六十八条の十五の六の二第七項」を「、第六十八条の十五の六の二第七項又は第六十八条の十五の七第十一項」に改める部分に限る。）、同法第六十八条の九十三の三第九項の改正規定（「又は第六十八条の十五の六の二第七項」を「、第六十八条の十五の六の二第七項又は第六十八条の十五の七第十一項」に改める部分に限る。）、同法第六十八条の九十六の次に一条を加える改正規定、同法第六十八条の九十八第八項の改正規定、同法第七十条の六の八第二項第二号ロ及び第二十七項、第七十条の七第二項第四号及び第三十五項並びに第七十条の七の五第二項第二号及び第二十六項の改正規定並びに同法第八十条第一項の改正規定（「若しくは第二十四条第一項の認定又は同法第二十六条第二項に規定する認定特別事業再編計画に係る同法第二十五条第一項若しくは第二十六条第一項」を「又は第二十四条第一項」に改める部分に限る。）
suppl-5031-11/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10/sub-1
the provisions in Article 7 amending Article 10-5-3, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "small and medium sized enterprises, etc. prescribed in Article 2, paragraph (2)" with "specified business operators, etc. prescribed in Article 2, paragraph (6) (including those specified by Cabinet Order as being equivalent thereto)"), the provisions amending Article 10-5-4-2, paragraph (7) of that Act, the provisions renumbering that Article as Article 10-5-5 of that Act and adding one Article after that Article, the provisions amending Article 10-6, paragraph (1), item (xiii) of that Act, the provisions amending paragraph (6) of that Article (excluding the part replacing "Article 10, paragraph (9)" with "Article 10, paragraph (10)"), the provisions amending Article 19, item (i) of that Act (limited to the part replacing "Article 10-5-4-2" with "Article 10-5-5, Article 10-5-6"), the provisions amending Article 42-4, paragraph (8), item (ii), (a) of that Act (limited to the part replacing "and Article 42-12-5-2, paragraph (2)" with ", Article 42-12-6, paragraph (2) and Article 42-12-7, paragraphs (4) through (6)"), the provisions amending Article 42-12-4, paragraph (1) of that Act (limited to the part replacing "small and medium sized enterprises, etc. prescribed in Article 2, paragraph (2)" with "specified business operators, etc. prescribed in Article 2, paragraph (6) (including those specified by Cabinet Order as being equivalent thereto)"), the provisions amending Article 42-12-5-2, paragraph (6) of that Act, the provisions renumbering that Article as Article 42-12-6 of that Act and adding one Article after that Article, the provisions amending Article 42-13, paragraph (1), item (xvii) of that Act, the provisions amending paragraph (8) of that Article, the provisions amending Article 52-2 of that Act (excluding the part in paragraph (1) of that Article replacing "in Article 42-5, paragraph (1)" with "or deferred assets in" and deleting ", Article 42-12-3, paragraph (1)"), the provisions amending Article 52-3, paragraph (5) of that Act, the provisions amending Article 53, paragraph (1), item (ii) of that Act (limited to the part replacing "Article 42-12-5-2" with "Article 42-12-6, Article 42-12-7"), the provisions adding one Article after Article 55 of that Act, the provisions amending Article 56 of that Act, the provisions amending Article 57-4, paragraph (9) of that Act, the provisions amending Article 57-4-2, paragraph (6), Article 57-5, paragraph (11), Article 57-6, paragraph (7), Article 57-7, paragraph (9), Article 57-7-2, paragraph (8), Article 57-8, paragraph (9) and Article 58, paragraph (8) of that Act, the provisions amending Article 61-2, paragraph (6) of that Act, the provisions amending Article 66-7, paragraph (10) of that Act (limited to the part replacing "or Article 42-12-5-2, paragraph (6)" with ", Article 42-12-6, paragraph (6) or Article 42-12-7, paragraph (10)"), the provisions amending Article 66-9-3, paragraph (9) of that Act (limited to the part replacing "or Article 42-12-5-2, paragraph (6)" with ", Article 42-12-6, paragraph (6) or Article 42-12-7, paragraph (10)"), the provisions adding one Article before Article 66-12 of that Act, the provisions amending Article 66-13, paragraph (10) of that Act, the provisions amending Article 68-3-4, paragraph (1) of that Act, the provisions amending paragraph (3) of that Article, the provisions amending Article 68-9, paragraph (8), item (ii), (a) of that Act (excluding the part deleting ", paragraph (2) of the following Article" and ", Article 68-15-4, paragraphs (2), (3) and (5)"), the provisions amending Article 68-15-5, paragraph (1) of that Act (limited to the part replacing "small and medium sized enterprises, etc. prescribed in Article 2, paragraph (2)" with "specified business operators, etc. prescribed in Article 2, paragraph (6) (including those specified by Cabinet Order as being equivalent thereto)"), the provisions amending Article 68-15-7 of that Act, the provisions amending Article 68-15-8, paragraph (8) of that Act, the provisions amending Article 68-40 of that Act (excluding the part in paragraph (1) of that Article replacing "in Article 68-10, paragraph (1)" with "or deferred assets in" and deleting ", Article 68-15-4, paragraph (1)"), the provisions amending Article 68-41, paragraph (5) of that Act, the provisions amending Article 68-42, paragraph (1), item (ii) of that Act (limited to the part adding ", Article 68-15-7" after "Article 68-15-6-2"), the provisions amending Articles 68-44 and 68-45 of that Act, the provisions amending Article 68-46, paragraph (5) of that Act, the provisions amending Article 68-54, paragraph (7), Article 68-54-2, paragraph (5), Article 68-55, paragraph (12), Article 68-56, paragraph (8), Article 68-57, paragraph (7), Article 68-57-2, paragraph (6), Article 68-58, paragraph (8) and Article 68-61, paragraph (7) of that Act, the provisions amending Article 68-64, paragraph (5) of that Act, the provisions amending Article 68-91, paragraph (9) of that Act (limited to the part replacing "or Article 68-15-6-2, paragraph (7)" with ", Article 68-15-6-2, paragraph (7) or Article 68-15-7, paragraph (11)"), the provisions amending Article 68-93-3, paragraph (9) of that Act (limited to the part replacing "or Article 68-15-6-2, paragraph (7)" with ", Article 68-15-6-2, paragraph (7) or Article 68-15-7, paragraph (11)"), the provisions adding one Article after Article 68-96 of that Act, the provisions amending Article 68-98, paragraph (8) of that Act, the provisions amending Article 70-6-8, paragraph (2), item (ii), (b) and paragraph (27), Article 70-7, paragraph (2), item (iv) and paragraph (35), and Article 70-7-5, paragraph (2), item (ii) and paragraph (26) of that Act, and the provisions amending Article 80, paragraph (1) of that Act (limited to the part replacing "or the certification under Article 24, paragraph (1), or Article 25, paragraph (1) or Article 26, paragraph (1) of that Act pertaining to a certified special business restructuring plan prescribed in Article 26, paragraph (2) of that Act" with "or Article 24, paragraph (1)");
machine translation, not official
**ロ** 略
suppl-5031-11/art-1/par-1/item-10/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10/sub-2
Omitted
machine translation, not official
**ハ** 第十九条中所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の改正規定（租税特別措置法第四十二条の四第八項第二号イの改正規定に係る部分（「第四十二条の十二の五の二第二項」を「第四十二条の十二の七第四項から第六項まで」に改める部分に限る。）、同法第四十二条の十二の五の改正規定の次に次のように加える部分、同法第五十二条の二第五項の改正規定に係る部分、同法第五十五条の改正規定の次に次のように加える部分、同法第五十六条の改正規定に係る部分、同法第五十七条の四第九項の改正規定、同法第五十七条の四の二第六項の改正規定、同法第五十七条の五第十一項の改正規定、同法第五十七条の六第七項の改正規定、同法第五十七条の七第九項の改正規定、同法第五十七条の七の二第八項の改正規定及び同法第五十七条の八第九項の改正規定に係る部分、同法第六十一条の二第六項を同条第五項とする改正規定に係る部分並びに同法第六十六条の十三の改正規定の前に次のように加える部分に限る。）、所得税法等の一部を改正する法律（令和二年法律第八号）第二十三条の改正規定（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十八条の三第六項の改正規定に係る部分及び同法第十八条の八第七項の改正規定に係る部分に限る。）、所得税法等の一部を改正する法律（令和二年法律第八号）附則第百十八条第五項の改正規定（「第六十八条の十五の六の二第一項」の下に「、第六十八条の十五の七第一項から第三項まで」を加える部分に限る。）、同条第九項の改正規定、同法附則第百十九条の改正規定及び同法附則第百二十七条の次に一条を加える改正規定
suppl-5031-11/art-1/par-1/item-10/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10/sub-3
the provisions in Article 19 amending Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (limited to the part concerning the provisions amending Article 42-4, paragraph (8), item (ii), (a) of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 42-12-5-2, paragraph (2)" with "Article 42-12-7, paragraphs (4) through (6)"), the part adding the following after the provisions amending Article 42-12-5 of that Act, the part concerning the provisions amending Article 52-2, paragraph (5) of that Act, the part adding the following after the provisions amending Article 55 of that Act, the part concerning the provisions amending Article 56 of that Act, the part concerning the provisions amending Article 57-4, paragraph (9) of that Act, the provisions amending Article 57-4-2, paragraph (6) of that Act, the provisions amending Article 57-5, paragraph (11) of that Act, the provisions amending Article 57-6, paragraph (7) of that Act, the provisions amending Article 57-7, paragraph (9) of that Act, the provisions amending Article 57-7-2, paragraph (8) of that Act and the provisions amending Article 57-8, paragraph (9) of that Act, the part concerning the provisions renumbering Article 61-2, paragraph (6) of that Act as paragraph (5) of that Article, and the part adding the following before the provisions amending Article 66-13 of that Act), the provisions amending Article 23 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (limited to the part concerning the provisions amending Article 18-3, paragraph (6) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the part concerning the provisions amending Article 18-8, paragraph (7) of that Act), the provisions amending Article 118, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (limited to the part adding ", Article 68-15-7, paragraphs (1) through (3)" after "Article 68-15-6-2, paragraph (1)"), the provisions amending paragraph (9) of that Article, the provisions amending Article 119 of the Supplementary Provisions of that Act and the provisions adding one Article after Article 127 of the Supplementary Provisions of that Act.
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**十一** 第七条中租税特別措置法第十条の五の四第二項第二号ロの改正規定、同法第十一条の三第一項の改正規定（「第五十条第一項又は第五十二条第一項」を「第五十六条第一項又は第五十八条第一項」に改める部分及び「第五十二条第一項に」を「第五十八条第一項に」に、「第五十一条第一項」を「第五十七条第一項」に、「第五十三条第一項」を「第五十九条第一項」に、「第五十条第二項第二号ロ」を「第五十六条第二項第二号ロ」に改める部分に限る。）、同法第四十二条の十二の五第二項第二号ロの改正規定、同法第四十四条の二第一項の改正規定（「第五十条第一項又は第五十二条第一項」を「第五十六条第一項又は第五十八条第一項」に改める部分及び「第五十二条第一項に」を「第五十八条第一項に」に、「第五十一条第一項」を「第五十七条第一項」に、「第五十三条第一項」を「第五十九条第一項」に、「第五十条第二項第二号ロ」を「第五十六条第二項第二号ロ」に改める部分に限る。）、同法第六十六条の十三第一項の改正規定、同法第六十八条の十五の六第二項第二号ロの改正規定、同法第六十八条の二十第一項の改正規定（「第五十条第一項又は第五十二条第一項」を「第五十六条第一項又は第五十八条第一項」に改める部分及び「第五十二条第一項に」を「第五十八条第一項に」に、「第五十一条第一項」を「第五十七条第一項」に、「第五十三条第一項」を「第五十九条第一項」に、「第五十条第二項第二号ロ」を「第五十六条第二項第二号ロ」に改める部分に限る。）、同法第六十八条の九十八第一項の改正規定、同法第八十条第一項の改正規定（「第二条第十一項」を「第二条第十七項」に改める部分に限る。）、同条第二項の改正規定及び同条第三項の改正規定並びに附則第五十八条、第七十四条及び第七十六条第一項の規定 産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）附則第一条第二号に掲げる規定の施行の日
suppl-5031-11/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-11
the provisions in Article 7 amending Article 10-5-4, paragraph (2), item (ii), (b) of the Act on Special Measures Concerning Taxation, the provisions amending Article 11-3, paragraph (1) of that Act (limited to the part replacing "Article 50, paragraph (1) or Article 52, paragraph (1)" with "Article 56, paragraph (1) or Article 58, paragraph (1)" and the part replacing "in Article 52, paragraph (1)" with "in Article 58, paragraph (1)", "Article 51, paragraph (1)" with "Article 57, paragraph (1)", "Article 53, paragraph (1)" with "Article 59, paragraph (1)" and "Article 50, paragraph (2), item (ii), (b)" with "Article 56, paragraph (2), item (ii), (b)"), the provisions amending Article 42-12-5, paragraph (2), item (ii), (b) of that Act, the provisions amending Article 44-2, paragraph (1) of that Act (limited to the part replacing "Article 50, paragraph (1) or Article 52, paragraph (1)" with "Article 56, paragraph (1) or Article 58, paragraph (1)" and the part replacing "in Article 52, paragraph (1)" with "in Article 58, paragraph (1)", "Article 51, paragraph (1)" with "Article 57, paragraph (1)", "Article 53, paragraph (1)" with "Article 59, paragraph (1)" and "Article 50, paragraph (2), item (ii), (b)" with "Article 56, paragraph (2), item (ii), (b)"), the provisions amending Article 66-13, paragraph (1) of that Act, the provisions amending Article 68-15-6, paragraph (2), item (ii), (b) of that Act, the provisions amending Article 68-20, paragraph (1) of that Act (limited to the part replacing "Article 50, paragraph (1) or Article 52, paragraph (1)" with "Article 56, paragraph (1) or Article 58, paragraph (1)" and the part replacing "in Article 52, paragraph (1)" with "in Article 58, paragraph (1)", "Article 51, paragraph (1)" with "Article 57, paragraph (1)", "Article 53, paragraph (1)" with "Article 59, paragraph (1)" and "Article 50, paragraph (2), item (ii), (b)" with "Article 56, paragraph (2), item (ii), (b)"), the provisions amending Article 68-98, paragraph (1) of that Act, the provisions amending Article 80, paragraph (1) of that Act (limited to the part replacing "Article 2, paragraph (11)" with "Article 2, paragraph (17)"), the provisions amending paragraph (2) of that Article and the provisions amending paragraph (3) of that Article, and the provisions of Article 58, Article 74 and Article 76, paragraph (1) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) come into effect;
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**十二** 第七条中租税特別措置法第三十一条の二第二項第十号の改正規定、同法第三十四条の二第二項第二十二号の二の改正規定、同法第六十二条の三第四項第十号の改正規定及び同法第六十五条の四第一項第二十二号の二の改正規定 マンションの管理の適正化の推進に関する法律及びマンションの建替え等の円滑化に関する法律の一部を改正する法律（令和二年法律第六十二号）附則第一条第三号に掲げる規定の施行の日
suppl-5031-11/art-1/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-12
the provisions in Article 7 amending Article 31-2, paragraph (2), item (x) of the Act on Special Measures Concerning Taxation, the provisions amending Article 34-2, paragraph (2), item (xxii)-2 of that Act, the provisions amending Article 62-3, paragraph (4), item (x) of that Act and the provisions amending Article 65-4, paragraph (1), item (xxii)-2 of that Act: the date on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Advancement of Proper Condominium Management and the Act on Facilitation of Reconstruction, etc. of Condominiums (Act No. 62 of 2020) come into effect;
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**十三** 次に掲げる規定 マンションの管理の適正化の推進に関する法律及びマンションの建替え等の円滑化に関する法律の一部を改正する法律（令和二年法律第六十二号）の施行の日
suppl-5031-11/art-1/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-13
the following provisions: the date on which the Act Partially Amending the Act on Advancement of Proper Condominium Management and the Act on Facilitation of Reconstruction, etc. of Condominiums (Act No. 62 of 2020) comes into effect;
machine translation, not official
**イ** 第七条中租税特別措置法第三十三条第三項第三号の改正規定、同法第三十三条の三の改正規定、同法第三十九条第七項の改正規定、同法第六十二条の三第四項第三号の改正規定、同法第六十三条第三項第三号の改正規定、同法第六十五条の改正規定、同法第六十五条の二第一項の改正規定、同法第六十五条の五の二第七項第二号イの改正規定、同法第六十五条の七第十六項第一号イの改正規定、同法第六十五条の九の改正規定（「第六号」を「第七号」に改める部分に限る。）、同法第六十六条の二第十四項第二号イの改正規定、同法第六十八条の六十九第三項第三号の改正規定、同法第六十八条の七十二の改正規定、同法第六十八条の七十三第一項及び第六十八条の七十六の二第七項第二号イの改正規定、同法第六十八条の七十八第十六項第一号イの改正規定、同法第六十八条の八十の改正規定（「第六号」を「第七号」に改める部分に限る。）、同法第六十八条の八十五第十四項第二号イの改正規定並びに同法第七十六条の改正規定
suppl-5031-11/art-1/par-1/item-13/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-13/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-13/sub-1
the provisions in Article 7 amending Article 33, paragraph (3), item (iii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 33-3 of that Act, the provisions amending Article 39, paragraph (7) of that Act, the provisions amending Article 62-3, paragraph (4), item (iii) of that Act, the provisions amending Article 63, paragraph (3), item (iii) of that Act, the provisions amending Article 65 of that Act, the provisions amending Article 65-2, paragraph (1) of that Act, the provisions amending Article 65-5-2, paragraph (7), item (ii), (a) of that Act, the provisions amending Article 65-7, paragraph (16), item (i), (a) of that Act, the provisions amending Article 65-9 of that Act (limited to the part replacing "item (vi)" with "item (vii)"), the provisions amending Article 66-2, paragraph (14), item (ii), (a) of that Act, the provisions amending Article 68-69, paragraph (3), item (iii) of that Act, the provisions amending Article 68-72 of that Act, the provisions amending Article 68-73, paragraph (1) and Article 68-76-2, paragraph (7), item (ii), (a) of that Act, the provisions amending Article 68-78, paragraph (16), item (i), (a) of that Act, the provisions amending Article 68-80 of that Act (limited to the part replacing "item (vi)" with "item (vii)"), the provisions amending Article 68-85, paragraph (14), item (ii), (a) of that Act and the provisions amending Article 76 of that Act.
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**十四** 削除
suppl-5031-11/art-1/par-1/item-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-14
no English for this paragraph
**十五** 次に掲げる規定 新型コロナウイルス感染症等の影響による社会経済情勢の変化に対応して金融の機能の強化及び安定の確保を図るための銀行法等の一部を改正する法律（令和三年法律第四十六号）の施行の日
suppl-5031-11/art-1/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-15
the following provisions: the date on which the Act Partially Amending the Banking Act, etc. to Strengthen Financial Functions and Ensure Stability in Response to Changes in Socioeconomic Conditions Caused by the Impact of the Novel Coronavirus Infection, etc. (Act No. 46 of 2021) comes into effect;
machine translation, not official
**イ** 第七条中租税特別措置法第六十六条の十一の二第一項の改正規定、同条第二項の改正規定（「第六十六条の十一の二第二項」を「第六十六条の十一の三第二項」に改める部分に限る。）、同条第五項の改正規定、同条を同法第六十六条の十一の三とする改正規定、同法第六十六条の十一の次に一条を加える改正規定、同法第六十八条の九十五の次に一条を加える改正規定及び同法第六十八条の九十六第一項の改正規定（「第六十六条の十一の二第二項」を「第六十六条の十一の三第二項」に改める部分に限る。）
suppl-5031-11/art-1/par-1/item-15/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-15/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-15/sub-1
the provisions in Article 7 amending Article 66-11-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending paragraph (2) of that Article (limited to the part replacing "Article 66-11-2, paragraph (2)" with "Article 66-11-3, paragraph (2)"), the provisions amending paragraph (5) of that Article, the provisions renumbering that Article as Article 66-11-3 of that Act, the provisions adding one Article after Article 66-11 of that Act, the provisions adding one Article after Article 68-95 of that Act and the provisions amending Article 68-96, paragraph (1) of that Act (limited to the part replacing "Article 66-11-2, paragraph (2)" with "Article 66-11-3, paragraph (2)");
machine translation, not official
**ロ及びハ** 略
suppl-5031-11/art-1/par-1/item-15/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-15/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-15/sub-2
Omitted
machine translation, not official
**ニ** 第十九条中所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の改正規定（租税特別措置法第六十六条の十一の二第五項を削る改正規定に係る部分に限る。）
suppl-5031-11/art-1/par-1/item-15/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-15/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-15/sub-3
the provisions in Article 19 amending Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (limited to the part concerning the provisions deleting Article 66-11-2, paragraph (5) of the Act on Special Measures Concerning Taxation).
machine translation, not official
**十六** 第七条中租税特別措置法第八十条第一項の改正規定（「に係るものであつて同法」を「（造船法（昭和二十五年法律第百二十九号）第十五条の規定により当該認定があつたものとみなされる場合における当該認定を含む。）に係るものであつて産業競争力強化法」に改める部分に限る。）及び附則第七十六条第二項の規定 海事産業の基盤強化のための海上運送法等の一部を改正する法律（令和三年法律第四十三号）附則第一条第二号に掲げる規定の施行の日
suppl-5031-11/art-1/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-16
the provisions in Article 7 amending Article 80, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "pertaining thereto, and under that Act" with "(including that certification in the case where it is deemed to have been granted pursuant to the provisions of Article 15 of the Shipbuilding Act (Act No. 129 of 1950)) pertaining thereto, and under the Act on Strengthening Industrial Competitiveness"), and the provisions of Article 76, paragraph (2) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. to Strengthen the Foundation of the Maritime Industry (Act No. 43 of 2021) come into effect;
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**十七** 第七条中租税特別措置法第八十条の二の次に一条を加える改正規定及び附則第七十六条第三項の規定 良質かつ適切な医療を効率的に提供する体制の確保を推進するための医療法等の一部を改正する法律（令和三年法律第四十九号）附則第一条第二号に掲げる規定の施行の日
suppl-5031-11/art-1/par-1/item-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-17
the provisions in Article 7 adding one Article after Article 80-2 of the Act on Special Measures Concerning Taxation, and the provisions of Article 76, paragraph (3) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. to Promote the Securing of a System for Efficiently Providing High-Quality and Appropriate Medical Care (Act No. 49 of 2021) come into effect;
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**十八** 第七条中租税特別措置法第九十条の十二第五項の改正規定（「の記載事項」を「に記録された事項」に改める部分に限る。） 道路運送車両法の一部を改正する法律（令和元年法律第十四号）附則第一条第六号に掲げる規定の施行の日
suppl-5031-11/art-1/par-1/item-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-18 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-18
the provisions in Article 7 amending Article 90-12, paragraph (5) of the Act on Special Measures Concerning Taxation (limited to the part replacing "the matters stated in" with "the matters recorded in"): the date on which the provisions set forth in Article 1, item (vi) of the Supplementary Provisions of the Act Partially Amending the Road Transport Vehicle Act (Act No. 14 of 2019) come into effect.
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### 第十五条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-5031-11/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-15
**第一項** 別段の定めがあるものを除き、第七条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、令和三年分以後の所得税について適用し、令和二年分以前の所得税については、なお従前の例による。
suppl-5031-11/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-15/par-1
Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2021 and subsequent years, and with regard to income tax for 2020 and prior years, the provisions then in force continue to govern.
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### 第十六条（利子所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation on Interest Income, etc.
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suppl-5031-11/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-16
**第一項** 新租税特別措置法第三条（第一項第四号に係る部分に限る。）の規定は、同項の居住者又は恒久的施設を有する非居住者が施行日以後に支払を受けるべき同項第一号に規定する特定公社債以外の公社債（租税特別措置法第二条第一項第五号に規定する公社債をいう。以下この条及び附則第三十六条第一項において同じ。）の利子について適用し、第七条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第三条第一項の居住者又は恒久的施設を有する非居住者が施行日前に支払を受けるべき同項第一号に規定する特定公社債以外の公社債の利子については、なお従前の例による。
suppl-5031-11/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-16/par-1
The provisions of Article 3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to interest on a public and corporate bond other than a specified public and corporate bond prescribed in item (i) of that paragraph (meaning a public and corporate bond prescribed in Article 2, paragraph (1), item (v) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and in Article 36, paragraph (1) of the Supplementary Provisions) that a resident or a nonresident having a permanent establishment referred to in that paragraph is to receive on or after the Effective Date, and with regard to interest on a public and corporate bond other than a specified public and corporate bond prescribed in item (i) of that paragraph that a resident or a nonresident having a permanent establishment referred to in Article 3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") is to receive before the Effective Date, the provisions then in force continue to govern.
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### 第十七条（国外で発行された公社債等の利子所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued outside Japan, etc.
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suppl-5031-11/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-17
**第一項** 新租税特別措置法第三条の三第八項の規定は、施行日以後に同条第六項の支払の取扱者に対して行う同条第八項に規定する電磁的方法による同条第六項の申告書に記載すべき事項の提供について適用する。
suppl-5031-11/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-17/par-1
The provisions of Article 3-3, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (8) of that Article, of the matters to be stated in the return referred to in paragraph (6) of that Article, made on or after the Effective Date to the person in charge of handling payment referred to in paragraph (6) of that Article.
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### 第十八条（障害者等の少額公債の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons
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suppl-5031-11/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-18
**第一項** 新租税特別措置法第四条第二項において準用する新所得税法第十条第五項の規定は、施行日以後に提出する新租税特別措置法第四条第二項において準用する新所得税法第十条第三項に規定する特別非課税貯蓄申告書及び新租税特別措置法第四条第二項において準用する新所得税法第十条第四項に規定する特別非課税貯蓄限度額変更申告書について適用し、施行日前に提出した旧租税特別措置法第四条第二項において準用する旧所得税法第十条第三項に規定する特別非課税貯蓄申告書及び旧租税特別措置法第四条第二項において準用する旧所得税法第十条第四項の申告書については、なお従前の例による。
suppl-5031-11/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-18/par-1
The provisions of Article 10, paragraph (5) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation and a statement of change to the maximum limitation for special tax-exempt savings prescribed in Article 10, paragraph (4) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation that are submitted on or after the Effective Date, and with regard to a statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Former Act on Special Measures Concerning Taxation and a return under Article 10, paragraph (4) of the Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were submitted before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四条第二項において準用する新所得税法第十条第八項及び第九項の規定は、施行日以後に新租税特別措置法第四条第二項において準用する新所得税法第十条第八項の金融機関の営業所等に対して行う新租税特別措置法第四条第二項において準用する新所得税法第十条第八項に規定する電磁的方法による新租税特別措置法第四条第一項に規定する特別非課税貯蓄申込書、同条第二項において準用する新所得税法第十条第三項に規定する特別非課税貯蓄申告書及び新租税特別措置法第四条第二項において準用する新所得税法第十条第四項に規定する特別非課税貯蓄限度額変更申告書に記載すべき事項の提供について適用する。
suppl-5031-11/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-18/par-2
The provisions of Article 10, paragraphs (8) and (9) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in Article 10, paragraph (8) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation, of the matters to be stated in an application for special tax-exempt savings prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation, a statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation and a statement of change to the maximum limitation for special tax-exempt savings prescribed in Article 10, paragraph (4) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation, made on or after the Effective Date to the business office or similar place of the financial institution referred to in Article 10, paragraph (8) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation.
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### 第十九条（財産形成非課税申込書等の提出の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Submission of an Application to Exempt Asset-Building Savings from Taxation, etc.
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suppl-5031-11/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-19
**第一項** 新租税特別措置法第四条の三の二の規定は、施行日以後に行う同条第一項に規定する電磁的方法による同項に規定する記載事項及び同条第五項に規定する書類に記載されるべき事項の提供について適用する。
suppl-5031-11/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-19/par-1
The provisions of Article 4-3-2 of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (1) of that Article, of the required particulars prescribed in that paragraph and the matters to be stated in the documents prescribed in paragraph (5) of that Article, made on or after the Effective Date.
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### 第二十条（特定寄附信託の利子所得の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest Income of Specified Donation Trusts
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suppl-5031-11/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-20
**第一項** 新租税特別措置法第四条の五第三項の規定は、施行日以後に提出する同項に規定する特定寄附信託申告書について適用し、施行日前に提出した旧租税特別措置法第四条の五第三項に規定する特定寄附信託申告書については、なお従前の例による。
suppl-5031-11/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-20/par-1
The provisions of Article 4-5, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a return for a specified donation trust prescribed in that paragraph that is submitted on or after the Effective Date, and with regard to a return for a specified donation trust prescribed in Article 4-5, paragraph (3) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四条の五第五項から第七項までの規定は、施行日以後に同条第三項の特定寄附信託の受託者の同項に規定する営業所等に対して行う同条第五項に規定する電磁的方法による同条第三項に規定する特定寄附信託申告書に記載すべき事項及び同項に規定する特定寄附信託契約の契約書の写しに記載されるべき事項の提供について適用する。
suppl-5031-11/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-20/par-2
The provisions of Article 4-5, paragraphs (5) through (7) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (5) of that Article, of the matters to be stated in a return for a specified donation trust prescribed in paragraph (3) of that Article and the matters to be stated in a copy of the contract document of the specified donation trust contract prescribed in that paragraph, made on or after the Effective Date to the business office or similar place prescribed in that paragraph of the trustee of the specified donation trust referred to in paragraph (3) of that Article.
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### 第二十一条（振替国債等の利子の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation, etc. on Interest from Book-Entry Government Bonds, etc.
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suppl-5031-11/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-21
**第一項** 新租税特別措置法第五条の二第十七項（同条第十九項の規定により読み替えて適用する場合並びにこれらの規定を新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。以下この条において同じ。）及び第十八項（新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。）の規定は、施行日以後に新租税特別措置法第五条の二第十七項の特定振替機関等又は特定受託者に対して行う同項に規定する電磁的方法による租税特別措置法第五条の二第一項、第五条の三第一項若しくは第四十一条の十三の三第一項に規定する非課税適用申告書に記載すべき事項、新租税特別措置法第五条の二第四項（新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。以下この条において同じ。）に規定する組合等届出書に記載すべき事項及び新租税特別措置法第五条の二第四項に規定する組合契約書等の写しに記載されている事項又は租税特別措置法第五条の二第十二項第一号若しくは第三号（これらの規定を新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。）に定める申告書に記載すべき事項若しくは租税特別措置法第五条の二第十二項第二号若しくは第四号（これらの規定を新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。以下この条において同じ。）に定める届出書に記載すべき事項及び租税特別措置法第五条の二第十二項第二号若しくは第四号に定める組合契約書等の写しに記載されている事項の提供について適用する。
suppl-5031-11/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-21/par-1
The provisions of Article 5-2, paragraph (17) (including as applied with the terms replaced pursuant to the provisions of paragraph (19) of that Article, and including the case where those provisions are applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and paragraph (18) (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in Article 5-2, paragraph (17) of the New Act on Special Measures Concerning Taxation, made on or after the Effective Date to the specified book-entry transfer institution, etc. or the specified trustee referred to in that paragraph, of the matters to be stated in a written application for a tax exemption prescribed in Article 5-2, paragraph (1), Article 5-3, paragraph (1) or Article 41-13-3, paragraph (1) of the Act on Special Measures Concerning Taxation, the matters to be stated in a written notification of a partnership, etc. prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and the matters stated in a copy of the partnership contract, etc. prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation, or the matters to be stated in a return specified in Article 5-2, paragraph (12), item (i) or (iii) of the Act on Special Measures Concerning Taxation (including the case where those provisions are applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation), or the matters to be stated in a written notification specified in Article 5-2, paragraph (12), item (ii) or (iv) of the Act on Special Measures Concerning Taxation (including the case where those provisions are applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and the matters stated in a copy of the partnership contract, etc. specified in Article 5-2, paragraph (12), item (ii) or (iv) of the Act on Special Measures Concerning Taxation.
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### 第二十二条（民間国外債等の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Foreign Private Bonds, etc.
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suppl-5031-11/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-22
**第一項** 新租税特別措置法第六条第八項（同条第十一項及び第十三項において準用する場合を含む。以下この条において同じ。）及び第九項（新租税特別措置法第六条第十一項及び第十三項において準用する場合を含む。）の規定は、施行日以後に同条第八項の利子の支払をする者に対して行う同項に規定する電磁的方法による同条第四項（同条第十一項及び第十三項において準用する場合を含む。）に規定する非課税適用申告書に記載すべき事項の提供について適用する。
suppl-5031-11/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-22/par-1
The provisions of Article 6, paragraph (8) (including as applied mutatis mutandis pursuant to paragraphs (11) and (13) of that Article; the same applies hereinafter in this Article) and paragraph (9) (including as applied mutatis mutandis pursuant to Article 6, paragraphs (11) and (13) of the New Act on Special Measures Concerning Taxation) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (8) of that Article, of the matters to be stated in a written application for a tax exemption prescribed in paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraphs (11) and (13) of that Article), made on or after the Effective Date to the person who pays the interest referred to in paragraph (8) of that Article.
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### 第二十三条（金融機関等の受ける利子所得等に対する源泉徴収の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions, etc.
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suppl-5031-11/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-23
**第一項** 新租税特別措置法第八条第五項の規定は、施行日以後に同条第四項の支払の取扱者に対して行う同条第五項に規定する電磁的方法による同条第四項の明細書に記載すべき事項の提供について適用する。
suppl-5031-11/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-23/par-1
The provisions of Article 8, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (5) of that Article, of the matters to be stated in the written statement referred to in paragraph (4) of that Article, made on or after the Effective Date to the person in charge of handling payment referred to in paragraph (4) of that Article.
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### 第二十四条（公募株式等証券投資信託の受益権を買い取った金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source for Distributions of Proceeds Received by a Financial Instruments Business Operator, etc. That Has Purchased Beneficial Interests in a Publicly Offered Securities Investment Trust for Shares and Similar Interests
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suppl-5031-11/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-24
**第一項** 新租税特別措置法第九条の五第三項の規定は、施行日以後に同条第二項に規定する支払者に対して行う同条第三項に規定する電磁的方法による同条第二項の申告書に記載すべき事項の提供について適用する。
suppl-5031-11/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-24/par-1
The provisions of Article 9-5, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (3) of that Article, of the matters to be stated in the return referred to in paragraph (2) of that Article, made on or after the Effective Date to the payer prescribed in paragraph (2) of that Article.
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### 第二十五条（試験研究を行った場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Experimental Research Is Conducted
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suppl-5031-11/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-25
**第一項** 新租税特別措置法第十条の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。
suppl-5031-11/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-25/par-1
The provisions of Article 10 of the New Act on Special Measures Concerning Taxation apply to income tax for 2022 and subsequent years, and with regard to income tax for 2021 and prior years, the provisions then in force continue to govern.
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### 第二十六条（高度省エネルギー増進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Highly Energy-Saving Equipment, etc. Is Acquired
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suppl-5031-11/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26
**第一項** 個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二第一項に規定する高度省エネルギー増進設備等（以下この条において「高度省エネルギー増進設備等」という。）及び次の各号に掲げる個人が施行日から令和四年三月三十一日までの間に取得又は製作若しくは建設をする高度省エネルギー増進設備等で当該各号に定めるものについては、なお従前の例による。
suppl-5031-11/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26/par-1
With regard to highly energy-saving equipment, etc. prescribed in Article 10-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "highly energy-saving equipment, etc." in this Article) that an individual acquired, manufactured or constructed before the Effective Date, and highly energy-saving equipment, etc. that an individual listed in any of the following items acquires, manufactures or constructs during the period from the Effective Date to March 31, 2022 and that is specified in the relevant item, the provisions then in force continue to govern:
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**一** 旧租税特別措置法第十条の二第一項第一号に掲げる個人 同号に定める減価償却資産（租税特別措置法第二条第一項第六号に規定する減価償却資産をいう。以下この条及び附則第三十二条において同じ。）のうちエネルギー（旧租税特別措置法第十条の二第一項第一号に規定するエネルギーをいう。）の使用の合理化に特に効果の高いものであることが施行日前に確認されたものとして財務省令で定めるもの
suppl-5031-11/art-26/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-26/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26/par-1/item-1
an individual listed in Article 10-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation: of the depreciable assets specified in that item (meaning depreciable assets prescribed in Article 2, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and in Article 32 of the Supplementary Provisions), those specified by Order of the Ministry of Finance as having been confirmed before the Effective Date to be particularly effective in rationalizing the use of energy (meaning energy prescribed in Article 10-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation);
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**二** 施行日前にエネルギーの使用の合理化等に関する法律（昭和五十四年法律第四十九号）第四十六条第一項の認定を受けた同項の工場等を設置している者 旧租税特別措置法第十条の二第一項第二号に定める減価償却資産（施行日以後に当該認定に係るエネルギーの使用の合理化等に関する法律第四十七条第三項に規定する連携省エネルギー計画につき同条第一項の規定による変更の認定があるときは、その変更により当該連携省エネルギー計画に新たに記載されるものを除く。）
suppl-5031-11/art-26/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-26/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26/par-1/item-2
a person who has installed a factory, etc. referred to in Article 46, paragraph (1) of the Act on the Rational Use of Energy (Act No. 49 of 1979) for which the certification under that paragraph was obtained before the Effective Date: the depreciable assets specified in Article 10-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation (excluding, if a certification of a change under Article 47, paragraph (1) of the Act on the Rational Use of Energy is granted on or after the Effective Date for the collaborative energy conservation plan prescribed in paragraph (3) of that Article pertaining to that certification, those newly stated in that collaborative energy conservation plan as a result of that change);
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**三** 施行日前にエネルギーの使用の合理化等に関する法律第百十七条第一項の認定を受けた同項の荷主 旧租税特別措置法第十条の二第一項第三号に定める減価償却資産（施行日以後に当該認定に係るエネルギーの使用の合理化等に関する法律第百十八条第三項に規定する荷主連携省エネルギー計画につき同条第一項の規定による変更の認定があるときは、その変更により当該荷主連携省エネルギー計画に新たに記載されるものを除く。）
suppl-5031-11/art-26/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-26/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26/par-1/item-3
a shipper referred to in Article 117, paragraph (1) of the Act on the Rational Use of Energy that obtained the certification under that paragraph before the Effective Date: the depreciable assets specified in Article 10-2, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation (excluding, if a certification of a change under Article 118, paragraph (1) of the Act on the Rational Use of Energy is granted on or after the Effective Date for the shipper collaborative energy conservation plan prescribed in paragraph (3) of that Article pertaining to that certification, those newly stated in that shipper collaborative energy conservation plan as a result of that change).
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### 第二十七条（中小事業者が機械等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Small and Medium Sized Business Operator Acquires Machinery, etc.
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suppl-5031-11/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-27
**第一項** 新租税特別措置法第十条の三第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する特定機械装置等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十条の三第一項に規定する特定機械装置等については、なお従前の例による。
suppl-5031-11/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-27/par-1
The provisions of Article 10-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to specified machinery and equipment, etc. prescribed in Article 10-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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### 第二十八条（特定中小事業者が経営改善設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Specified Small and Medium Sized Business Operator Acquires Business Improvement Equipment
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suppl-5031-11/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-28
**第一項** 個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の五の二第一項に規定する経営改善設備については、なお従前の例による。
suppl-5031-11/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-28/par-1
With regard to business improvement equipment prescribed in Article 10-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern.
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### 第二十九条（特定中小事業者が特定経営力向上設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Specified Small and Medium Sized Business Operator Acquires Specified Management Capacity Improvement Equipment, etc.
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suppl-5031-11/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-29
**第一項** 第七条の規定（附則第一条第十号イに掲げる改正規定を除く。以下この条において同じ。）による改正後の租税特別措置法第十条の五の三第一項の規定は、個人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定経営力向上設備等について適用し、個人が施行日前に取得又は製作若しくは建設をした第七条の規定による改正前の租税特別措置法第十条の五の三第一項に規定する特定経営力向上設備等については、なお従前の例による。
suppl-5031-11/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-29/par-1
The provisions of Article 10-5-3, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (excluding the amending provisions listed in Article 1, item (x), (a) of the Supplementary Provisions; the same applies hereinafter in this Article) apply to specified management capacity improvement equipment, etc. prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date, and with regard to specified management capacity improvement equipment, etc. prescribed in Article 10-5-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 that an individual acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern.
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### 第三十条（給与等の引上げ及び設備投資を行った場合等の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Salaries, etc. Are Increased and Capital Investment Is Made, etc.
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suppl-5031-11/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-30
**第一項** 新租税特別措置法第十条の五の四の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。
suppl-5031-11/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-30/par-1
The provisions of Article 10-5-4 of the New Act on Special Measures Concerning Taxation apply to income tax for 2022 and subsequent years, and with regard to income tax for 2021 and prior years, the provisions then in force continue to govern.
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### 第三十一条（所得税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Income Tax
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suppl-5031-11/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-31
**第一項** 新租税特別措置法第十条の六第五項（各号に係る部分に限る。）の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。
suppl-5031-11/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-31/par-1
The provisions of Article 10-6, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part concerning its items) apply to income tax for 2022 and subsequent years, and with regard to income tax for 2021 and prior years, the provisions then in force continue to govern.
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**第二項** 施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第十条の六の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項第十二号及び第十三号 十二 前条第七項から第九項までの規定 それぞれ同条第七項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額、同条第八項に規定する繰延資産税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第九項に規定する生産工程効率化等設備等税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
十三 前各号に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額 十二 前各号に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額
第五項 、第十一号又は第十二号 又は第十一号
suppl-5031-11/art-31/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-31/par-2
With regard to the application of the provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Paragraph (1), items (xii) and (xiii) (xii) the provisions of paragraphs (7) through (9) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (7) of that Article, the amount that cannot be fully deducted even after the deduction under that paragraph, the amount obtained by deducting, from the maximum deferred asset tax credit prescribed in paragraph (8) of that Article, the amount that cannot be fully deducted even after the deduction under that paragraph, or the amount obtained by deducting, from the maximum tax credit for production process efficiency improvement equipment, etc. prescribed in paragraph (9) of that Article, the amount that cannot be fully deducted even after the deduction under that paragraph, respectively
(xiii) beyond what is listed in the preceding items, the provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of income tax: the amount specified by Cabinet Order as being similar to the amounts specified in those items (xii) beyond what is listed in the preceding items, the provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of income tax: the amount specified by Cabinet Order as being similar to the amounts specified in those items
Paragraph (5) , item (xi) or item (xii) or item (xi)
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### 第三十二条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-5031-11/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32
**第一項** 個人が施行日前に取得等（取得又は製作若しくは建設をいう。以下第五項までにおいて同じ。）をした旧租税特別措置法第十一条第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-5031-11/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-1
With regard to depreciable assets listed in the middle column of item (i) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter through paragraph (5)) before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第十一条の三第一項及び第三項の規定は、個人が施行日以後に取得等をする同条第一項に規定する特定事業継続力強化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の三第一項に規定する特定事業継続力強化設備等については、なお従前の例による。
suppl-5031-11/art-32/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-2
The provisions of Article 11-3, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to specified business continuity enhancement equipment, etc. prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第三項** 施行日から附則第一条第十一号に定める日の前日までの間における新租税特別措置法第十一条の三第一項の規定の適用については、同項中「第五十六条第一項」とあるのは、「第五十条第一項」とする。
suppl-5031-11/art-32/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-3
With regard to the application of the provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "Article 56, paragraph (1)" in that paragraph is deemed to be replaced with "Article 50, paragraph (1)".
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**第四項** 個人が令和三年十二月三十一日以前に取得等をした旧租税特別措置法第十二条第一項の表の第一号の第三欄に掲げる減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号の第一欄中「過疎地域自立促進特別措置法」とあるのは、「令和三年三月三十一日における旧過疎地域自立促進特別措置法」とする。
suppl-5031-11/art-32/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-4
With regard to depreciable assets listed in the third column of item (i) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. on or before December 31, 2021, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "Act on Special Measures for the Promotion of Independence of Depopulated Areas" in the first column of that item is deemed to be replaced with "former Act on Special Measures for the Promotion of Independence of Depopulated Areas as of March 31, 2021".
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**第五項** 新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得等をする同項の表の第一号から第三号までの第三欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項の表の第二号から第四号までの第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-5031-11/art-32/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-5
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of items (i) through (iii) of the table in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets listed in the third column of items (ii) through (iv) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第六項** 施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第十二条第一項の規定の適用については、同項中「第十条の五の五第一項」とあるのは、「第十条の五の四の二第一項」とする。
suppl-5031-11/art-32/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-6
With regard to the application of the provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "Article 10-5-5, paragraph (1)" in that paragraph is deemed to be replaced with "Article 10-5-4-2, paragraph (1)".
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**第七項** 個人が施行日前に旧租税特別措置法第十二条第三項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第四号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-5031-11/art-32/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-7
With regard to industrial promotion machinery, etc. prescribed in Article 12, paragraph (3) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (iv) of the table in that paragraph) remain in force.
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**第八項** 新租税特別措置法第十九条第二項の規定は、令和四年分以後の所得税について適用する。
suppl-5031-11/art-32/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-8
The provisions of Article 19, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to income tax for 2022 and subsequent years.
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**第九項** 施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第十九条の規定の適用については、同条第二項中「又は繰延資産の額のうち」とあるのは「のうち」と、「又は繰延資産について」とあるのは「について」とする。
suppl-5031-11/art-32/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-9
With regard to the application of the provisions of Article 19 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "or the amount of deferred assets, out of" in paragraph (2) of that Article is deemed to be replaced with "out of", and the phrase "or deferred assets, with regard to" with "with regard to".
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### 第三十三条（個人の農業経営基盤強化準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Individuals
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suppl-5031-11/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-33
**第一項** 新租税特別措置法第二十四条の二第一項の規定は、令和五年分の所得税について適用し、令和四年分以前の所得税については、なお従前の例による。
suppl-5031-11/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-33/par-1
The provisions of Article 24-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2023, and with regard to income tax for 2022 and prior years, the provisions then in force continue to govern.
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### 第三十四条（青色申告特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Blue Returns
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suppl-5031-11/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-34
**第一項** 新租税特別措置法第二十五条の二（第四項第一号に係る部分に限る。）の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。この場合において、租税特別措置法第二条第一項第十一号に規定する青色申告書を提出することにつき税務署長の承認を受けている個人が、その年において旧租税特別措置法第二十五条の二第四項第一号に規定する財務省令で定める帳簿書類につき同号に規定する承認を受けて同号に規定する財務省令で定めるところにより当該帳簿書類に係る同号に規定する電磁的記録の備付け及び保存又は当該電磁的記録の備付け及び当該電磁的記録の同号に規定する電子計算機出力マイクロフィルムによる保存を行っているときは、その年において新租税特別措置法第二十五条の二第四項第一号に掲げる要件を満たしているものとみなす。
suppl-5031-11/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-34/par-1
The provisions of Article 25-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (4), item (i)) apply to income tax for 2022 and subsequent years, and with regard to income tax for 2021 and prior years, the provisions then in force continue to govern. In this case, if an individual who has obtained the approval of the district director for filing a blue return prescribed in Article 2, paragraph (1), item (xi) of the Act on Special Measures Concerning Taxation has, in that year, with regard to the books and documents specified by Order of the Ministry of Finance prescribed in Article 25-2, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation, obtained the approval prescribed in that item and, in the manner specified by Order of the Ministry of Finance prescribed in that item, kept and preserved the electronic or magnetic records prescribed in that item pertaining to those books and documents, or kept those electronic or magnetic records and preserved them on the computer output microfilm prescribed in that item, the individual is deemed to satisfy, in that year, the requirement listed in Article 25-2, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation.
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### 第三十五条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-5031-11/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-35
**第一項** 新租税特別措置法第三十四条の二第二項（第三号に係る部分に限る。）の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-5031-11/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-35/par-1
The provisions of Article 34-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第二項** 個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第三号又は第五号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-5031-11/art-35/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-35/par-2
The provisions then in force continue to govern a transfer of assets listed in the left-hand column of item (iii) or (v) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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### 第三十六条（有価証券の譲渡による所得の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Securities, etc.
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suppl-5031-11/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36
**第一項** 新租税特別措置法第三十七条の十（第三項第八号に係る部分に限る。）の規定は、同項の居住者又は恒久的施設を有する非居住者が同号に規定する特定公社債以外の公社債の同号に規定する償還により施行日以後に交付を受けるべき金銭又は金銭以外の資産について適用し、旧租税特別措置法第三十七条の十第三項の居住者又は恒久的施設を有する非居住者が同項第八号に規定する特定公社債以外の公社債の同号に規定する償還により施行日前に交付を受けるべき金銭又は金銭以外の資産については、なお従前の例による。
suppl-5031-11/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-1
The provisions of Article 37-10 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (viii)) apply to money or assets other than money that a resident or a nonresident who has a permanent establishment referred to in that paragraph is to receive on or after the Effective Date through the redemption prescribed in that item of a public and corporate bond other than a specified public and corporate bond prescribed in that item, and the provisions then in force continue to govern money or assets other than money that a resident or a nonresident who has a permanent establishment referred to in Article 37-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation was to receive before the Effective Date through the redemption prescribed in item (viii) of that paragraph of a public and corporate bond other than a specified public and corporate bond prescribed in that item.
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**第二項** 新租税特別措置法第三十七条の十一の四第一項の規定は、施行日以後に行う同項に規定する特定口座源泉徴収選択届出書の同項に規定する提出について適用し、施行日前に行った旧租税特別措置法第三十七条の十一の四第一項に規定する特定口座源泉徴収選択届出書の同項に規定する提出については、なお従前の例による。
suppl-5031-11/art-36/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-36/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-2
The provisions of Article 37-11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification choosing withholding for a specified account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a written notification choosing withholding for a specified account prescribed in that paragraph that was made before the Effective Date.
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**第三項** 新租税特別措置法第三十七条の十一の四第三項の規定は、令和四年一月一日以後に行われる同条第二項に規定する対象譲渡等について適用し、同日前に行われた旧租税特別措置法第三十七条の十一の四第二項に規定する対象譲渡等については、なお従前の例による。
suppl-5031-11/art-36/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-36/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-3
The provisions of Article 37-11-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a covered transfer, etc. prescribed in paragraph (2) of that Article that is made on or after January 1, 2022, and the provisions then in force continue to govern a covered transfer, etc. prescribed in Article 37-11-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was made before that date.
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**第四項** 新租税特別措置法第三十七条の十一の六第二項の規定は、施行日以後に行う同項に規定する源泉徴収選択口座内配当等受入開始届出書の同項に規定する提出について適用し、施行日前に行った旧租税特別措置法第三十七条の十一の六第二項に規定する源泉徴収選択口座内配当等受入開始届出書の同項に規定する提出については、なお従前の例による。
suppl-5031-11/art-36/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-36/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-4
The provisions of Article 37-11-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-11-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation of a written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in that paragraph that was made before the Effective Date.
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**第五項** 新租税特別措置法第三十七条の十三の三の規定は、施行日以後に行われる同条第一項に規定する株式交付について適用する。
suppl-5031-11/art-36/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-36/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-5
The provisions of Article 37-13-3 of the New Act on Special Measures Concerning Taxation apply to a partial share exchange prescribed in paragraph (1) of that Article that is carried out on or after the Effective Date.
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**第六項** 施行日前に受けた旧租税特別措置法第三十七条の十三の三第一項に規定する認定に係る同項に規定する特別事業再編計画に係る同項に規定する特別事業再編による同項に規定する株式等の譲渡については、なお従前の例による。
suppl-5031-11/art-36/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-36/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-6
The provisions then in force continue to govern a transfer of shares, etc. prescribed in Article 37-13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation through special business restructuring prescribed in that paragraph under a special business restructuring plan prescribed in that paragraph pertaining to the certification prescribed in that paragraph that was obtained before the Effective Date.
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**第七項** 新租税特別措置法第三十七条の十四第十三項の規定は、施行日以後に行う同項に規定する金融商品取引業者等変更届出書の同項に規定する提出について適用し、施行日前に行った旧租税特別措置法第三十七条の十四第十三項に規定する金融商品取引業者等変更届出書の同項に規定する提出については、なお従前の例による。
suppl-5031-11/art-36/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-36/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-7
The provisions of Article 37-14, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of change of financial instruments business operator, etc. prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-14, paragraph (13) of the Former Act on Special Measures Concerning Taxation of a written notification of change of financial instruments business operator, etc. prescribed in that paragraph that was made before the Effective Date.
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**第八項** 新租税特別措置法第三十七条の十四第十六項の規定は、施行日以後に行う同項に規定する非課税口座廃止届出書の同項に規定する提出について適用し、施行日前に行った旧租税特別措置法第三十七条の十四第十六項に規定する非課税口座廃止届出書の同項に規定する提出については、なお従前の例による。
suppl-5031-11/art-36/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-36/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-8
The provisions of Article 37-14, paragraph (16) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of closure of a tax-exempt account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-14, paragraph (16) of the Former Act on Special Measures Concerning Taxation of a written notification of closure of a tax-exempt account prescribed in that paragraph that was made before the Effective Date.
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**第九項** 新租税特別措置法第三十七条の十四の二第二十項の規定は、施行日以後に行う同項に規定する未成年者口座廃止届出書の同項に規定する提出について適用し、施行日前に行った旧租税特別措置法第三十七条の十四の二第二十項に規定する未成年者口座廃止届出書の同項に規定する提出については、なお従前の例による。
suppl-5031-11/art-36/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-36/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-9
The provisions of Article 37-14-2, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of closure of a minor's account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-14-2, paragraph (20) of the Former Act on Special Measures Concerning Taxation of a written notification of closure of a minor's account prescribed in that paragraph that was made before the Effective Date.
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### 第三十七条（年末調整に係る住宅借入金等を有する場合の所得税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit, etc. Where a Person Has Housing Loans, etc. in Year-End Adjustment
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suppl-5031-11/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-37
**第一項** 新租税特別措置法第四十一条の二の二の規定は、施行日以後に行う同条第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った旧租税特別措置法第四十一条の二の二第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。
suppl-5031-11/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-37/par-1
The provisions of Article 41-2-2 of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be stated in a return prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the provision, by electronic or magnetic means prescribed in Article 41-2-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation, of the matters to be stated in a return prescribed in that paragraph that was made before the Effective Date.
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**第二項** 新租税特別措置法第四十一条の三の四の規定は、施行日以後に行う同条第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った旧租税特別措置法第四十一条の三の四第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。
suppl-5031-11/art-37/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-37/par-2
The provisions of Article 41-3-4 of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be stated in a return prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the provision, by electronic or magnetic means prescribed in Article 41-3-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation, of the matters to be stated in a return prescribed in that paragraph that was made before the Effective Date.
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### 第三十八条（特定一般用医薬品等購入費を支払った場合の医療費控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid
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suppl-5031-11/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-38
**第一項** 新租税特別措置法第四十一条の十七（第二項に係る部分に限る。）の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。
suppl-5031-11/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-38/par-1
The provisions of Article 41-17 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2)) apply to income tax for 2022 and subsequent years, and the provisions then in force continue to govern income tax for 2021 and prior years.
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**第二項** 新租税特別措置法第四十一条の十七（第四項に係る部分に限る。）の規定は、令和四年一月一日以後に令和三年分以後の所得税に係る確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合及び同日以後に令和二年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。
suppl-5031-11/art-38/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-38/par-2
The provisions of Article 41-17 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (4)) apply in the case where a final return for income tax for 2021 or subsequent years is filed on or after January 1, 2022, and the provisions then in force continue to govern the case where a final return was filed before that date and the case where a final return for income tax for 2020 or prior years is filed on or after that date.
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### 第三十九条（認定特定非営利活動法人等に寄附をした場合の寄附金控除の特例又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Provisions on Donation Deduction or Special Income Tax Credit Where a Donation Is Made to a Certified Specified Nonprofit Corporation, etc.
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suppl-5031-11/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-39
**第一項** 新租税特別措置法第四十一条の十八の二第一項及び第二項の規定は、個人が施行日以後に支出する支出金について適用し、個人が施行日前に支出した支出金については、なお従前の例による。
suppl-5031-11/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-39/par-1
The provisions of Article 41-18-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to expenditures that an individual makes on or after the Effective Date, and the provisions then in force continue to govern expenditures that an individual made before the Effective Date.
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### 第四十条（非居住者又は外国法人である外国組合員に対する課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners That Are Nonresidents or Foreign Corporations
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suppl-5031-11/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-40
**第一項** 施行日前に提出された租税特別措置法第四十一条の二十一第五項に規定する特例適用申告書（以下この条において「特例適用申告書」という。）（当該特例適用申告書又は当該特例適用申告書につき提出された旧租税特別措置法第四十一条の二十一第九項に規定する変更申告書の提出後に同項に規定する変更をした場合において、その変更をした日以後施行日の前日までに同項に規定する変更申告書の提出がされていないときにおける当該特例適用申告書を除く。）は、施行日において提出された特例適用申告書とみなす。
suppl-5031-11/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-40/par-1
A special application return prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation (hereinafter referred to as a "special application return" in this Article) that was submitted before the Effective Date (excluding a special application return in the case where, after the submission of that special application return or of a return of change prescribed in Article 41-21, paragraph (9) of the Former Act on Special Measures Concerning Taxation that was submitted with respect to that special application return, a change prescribed in that paragraph has been made, and a return of change prescribed in that paragraph has not been submitted during the period from the day on which that change was made to the day before the Effective Date) is deemed to be a special application return submitted on the Effective Date.
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**第二項** 新租税特別措置法第四十一条の二十一第十項において準用する租税特別措置法第四十一条の二十一第六項の規定は、新租税特別措置法第四十一条の二十一第九項第一号に掲げる場合に該当することとなった日が施行日以後である場合について適用し、旧租税特別措置法第四十一条の二十一第九項に規定する変更をした日が施行日前である場合については、なお従前の例による。
suppl-5031-11/art-40/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-40/par-2
The provisions of Article 41-21, paragraph (6) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-21, paragraph (10) of the New Act on Special Measures Concerning Taxation apply in the case where the day of coming to fall under the case listed in Article 41-21, paragraph (9), item (i) of the New Act on Special Measures Concerning Taxation is on or after the Effective Date, and the provisions then in force continue to govern the case where the day on which the change prescribed in Article 41-21, paragraph (9) of the Former Act on Special Measures Concerning Taxation was made is before the Effective Date.
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**第三項** 新租税特別措置法第四十一条の二十一第十一項から第十三項までの規定は、施行日以後に同条第十一項の配分の取扱者に対して行う同項に規定する電磁的方法による特例適用申告書に記載すべき事項及び租税特別措置法第四十一条の二十一第五項に規定する財務省令で定める書類に記載されるべき事項又は新租税特別措置法第四十一条の二十一第九項第一号に定める申告書に記載すべき事項及び同項に規定する添付書類に記載されるべき事項の提供について適用する。
suppl-5031-11/art-40/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-40/par-3
The provisions of Article 41-21, paragraphs (11) through (13) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the person handling the distribution referred to in paragraph (11) of that Article, by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a special application return and the matters to be stated in the documents specified by Order of the Ministry of Finance prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation, or of the matters to be stated in the return specified in Article 41-21, paragraph (9), item (i) of the New Act on Special Measures Concerning Taxation and the matters to be stated in the attached documents prescribed in that paragraph.
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### 第四十一条（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest on Margin for Over-the-Counter Derivatives Transactions of Foreign Financial Institutions, etc.
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suppl-5031-11/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-41
**第一項** 新租税特別措置法第四十二条第十一項及び第十二項の規定は、施行日以後に同条第十一項の利子の支払をする者又は国内金融機関等若しくは金融商品取引清算機関に対して行う同項に規定する電磁的方法による租税特別措置法第四十二条第五項に規定する非課税適用申告書又は新租税特別措置法第四十二条第八項各号に定める申告書に記載すべき事項の提供について適用する。
suppl-5031-11/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-41/par-1
The provisions of Article 42, paragraphs (11) and (12) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the person who pays the interest referred to in paragraph (11) of that Article or to a domestic financial institution, etc. or financial instruments clearing organization, by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a written application for a tax exemption prescribed in Article 42, paragraph (5) of the Act on Special Measures Concerning Taxation or in the return specified in each item of Article 42, paragraph (8) of the New Act on Special Measures Concerning Taxation.
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### 第四十二条（外国金融機関等の債券現先取引等に係る利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Bond Transactions with Repurchase/Resale Agreements, etc. of Foreign Financial Institutions, etc.
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suppl-5031-11/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-42
**第一項** 新租税特別措置法第四十二条の二第十四項及び第十五項の規定は、施行日以後に同条第十四項の特定利子の支払をする者又は特定金融機関等に対して行う同項に規定する電磁的方法による租税特別措置法第四十二条の二第八項に規定する非課税適用申告書又は新租税特別措置法第四十二条の二第十一項各号に定める申告書に記載すべき事項の提供について適用する。
suppl-5031-11/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-42/par-1
The provisions of Article 42-2, paragraphs (14) and (15) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the person who pays the specified interest referred to in paragraph (14) of that Article or to a specified financial institution, etc., by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a written application for a tax exemption prescribed in Article 42-2, paragraph (8) of the Act on Special Measures Concerning Taxation or in the return specified in each item of Article 42-2, paragraph (11) of the New Act on Special Measures Concerning Taxation.
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### 第四十三条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principles for Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-5031-11/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-43
**第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人（租税特別措置法第二条第二項第二号に規定する人格のない社団等を含む。以下附則第五十七条までにおいて同じ。）の施行日以後に開始する事業年度分の法人税及び連結親法人（同項第十号の四に規定する連結親法人をいう。以下附則第七十三条までにおいて同じ。）又は当該連結親法人による連結完全支配関係（同項第十号の七に規定する連結完全支配関係をいう。以下附則第七十三条までにおいて同じ。）にある連結子法人（同項第十号の五に規定する連結子法人をいう。以下附則第七十三条までにおいて同じ。）の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この条において同じ。）が施行日以後に開始する連結事業年度（租税特別措置法第二条第二項第十九号に規定する連結事業年度をいう。以下附則第七十二条までにおいて同じ。）分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-5031-11/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-43/par-1
Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 57 of the Supplementary Provisions) beginning on or after the Effective Date, and to corporation tax of a consolidated parent corporation (meaning the consolidated parent corporation prescribed in item (x)-4 of that paragraph; hereinafter the same applies up to Article 73 of the Supplementary Provisions) or of a consolidated subsidiary corporation (meaning the consolidated subsidiary corporation prescribed in item (x)-5 of that paragraph; hereinafter the same applies up to Article 73 of the Supplementary Provisions) that has a consolidated full controlling interest (meaning the consolidated full controlling interest prescribed in item (x)-7 of that paragraph; hereinafter the same applies up to Article 73 of the Supplementary Provisions) with that consolidated parent corporation for consolidated business years (meaning the consolidated business years prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 72 of the Supplementary Provisions) for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this Article) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation beginning before the Effective Date and corporation tax of a consolidated parent corporation or of a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation for consolidated business years for which the consolidated parent corporation business year began before the Effective Date.
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### 第四十四条（高度省エネルギー増進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Highly Energy-Saving Equipment, etc. Is Acquired
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suppl-5031-11/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44
**第一項** 法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項に規定する高度省エネルギー増進設備等（以下この条において「高度省エネルギー増進設備等」という。）及び次の各号に掲げる法人が施行日から令和四年三月三十一日までの間に取得又は製作若しくは建設をする高度省エネルギー増進設備等で当該各号に定めるものについては、なお従前の例による。
suppl-5031-11/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44/par-1
The provisions then in force continue to govern highly energy-saving equipment, etc. prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "highly energy-saving equipment, etc." in this Article) that a corporation acquired, manufactured or constructed before the Effective Date, and highly energy-saving equipment, etc. that a corporation listed in any of the following items acquires, manufactures or constructs during the period from the Effective Date to March 31, 2022 and that is specified in the relevant item.
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**一** 旧租税特別措置法第四十二条の五第一項第一号に掲げる法人 同号に定める減価償却資産（租税特別措置法第二条第二項第二十五号に規定する減価償却資産をいう。以下附則第六十六条までにおいて同じ。）のうちエネルギー（旧租税特別措置法第四十二条の五第一項第一号に規定するエネルギーをいう。）の使用の合理化に特に効果の高いものであることが施行日前に確認されたものとして財務省令で定めるもの
suppl-5031-11/art-44/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-44/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44/par-1/item-1
a corporation listed in Article 42-5, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation: out of the depreciable assets specified in that item (meaning the depreciable assets prescribed in Article 2, paragraph (2), item (xxv) of the Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 66 of the Supplementary Provisions), those specified by Order of the Ministry of Finance as those confirmed before the Effective Date to be particularly highly effective in the rational use of energy (meaning the energy prescribed in Article 42-5, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation);
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**二** 施行日前にエネルギーの使用の合理化等に関する法律第四十六条第一項の認定を受けた同項の工場等を設置している者 旧租税特別措置法第四十二条の五第一項第二号に定める減価償却資産（施行日以後に当該認定に係るエネルギーの使用の合理化等に関する法律第四十七条第三項に規定する連携省エネルギー計画につき同条第一項の規定による変更の認定があるときは、その変更により当該連携省エネルギー計画に新たに記載されるものを除く。）
suppl-5031-11/art-44/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-44/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44/par-1/item-2
a person that has established a factory, etc. referred to in Article 46, paragraph (1) of the Act on the Rational Use of Energy for which it obtained the certification under that paragraph before the Effective Date: the depreciable assets specified in Article 42-5, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation (excluding, where a certification of a change under the provisions of Article 47, paragraph (1) of the Act on the Rational Use of Energy is obtained on or after the Effective Date for the collaborative energy conservation plan prescribed in paragraph (3) of that Article pertaining to that certification, those newly stated in that collaborative energy conservation plan as a result of that change);
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**三** 施行日前にエネルギーの使用の合理化等に関する法律第百十七条第一項の認定を受けた同項の荷主 旧租税特別措置法第四十二条の五第一項第三号に定める減価償却資産（施行日以後に当該認定に係るエネルギーの使用の合理化等に関する法律第百十八条第三項に規定する荷主連携省エネルギー計画につき同条第一項の規定による変更の認定があるときは、その変更により当該荷主連携省エネルギー計画に新たに記載されるものを除く。）
suppl-5031-11/art-44/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-44/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44/par-1/item-3
a shipper referred to in Article 117, paragraph (1) of the Act on the Rational Use of Energy that obtained the certification under that paragraph before the Effective Date: the depreciable assets specified in Article 42-5, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation (excluding, where a certification of a change under the provisions of Article 118, paragraph (1) of the Act on the Rational Use of Energy is obtained on or after the Effective Date for the shipper-collaborative energy conservation plan prescribed in paragraph (3) of that Article pertaining to that certification, those newly stated in that shipper-collaborative energy conservation plan as a result of that change).
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### 第四十五条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
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suppl-5031-11/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-45
**第一項** 新租税特別措置法第四十二条の六第一項の規定は、法人が施行日以後に取得又は製作をする同項に規定する特定機械装置等について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十二条の六第一項に規定する特定機械装置等については、なお従前の例による。
suppl-5031-11/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-45/par-1
The provisions of Article 42-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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### 第四十六条（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa
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suppl-5031-11/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-46
**第一項** 新租税特別措置法第四十二条の九第一項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する工業用機械等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の九第一項に規定する工業用機械等については、なお従前の例による。
suppl-5031-11/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-46/par-1
The provisions of Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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**第二項** 施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第四十二条の九第一項の規定の適用については、同項中「第四十二条の十二の六第一項」とあるのは、「第四十二条の十二の五の二第一項」とする。
suppl-5031-11/art-46/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-46/par-2
With regard to the application of the provisions of Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "Article 42-12-6, paragraph (1)" in that paragraph is deemed to be replaced with "Article 42-12-5-2, paragraph (1)".
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### 第四十七条（特定中小企業者等が経営改善設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise, etc. Acquires Business Improvement Equipment
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suppl-5031-11/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-47
**第一項** 法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十二の三第一項に規定する経営改善設備については、なお従前の例による。
suppl-5031-11/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-47/par-1
The provisions then in force continue to govern business improvement equipment prescribed in Article 42-12-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第四十八条（中小企業者等が特定経営力向上設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Specified Management Improvement Equipment, etc.
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suppl-5031-11/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-48
**第一項** 第七条の規定（附則第一条第十号イに掲げる改正規定を除く。以下この条において同じ。）による改正後の租税特別措置法第四十二条の十二の四第一項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定経営力向上設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした第七条の規定による改正前の租税特別措置法第四十二条の十二の四第一項に規定する特定経営力向上設備等については、なお従前の例による。
suppl-5031-11/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-48/par-1
The provisions of Article 42-12-4, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (excluding the amending provisions listed in Article 1, item (x), (a) of the Supplementary Provisions; hereinafter the same applies in this Article) apply to specified management improvement equipment, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in Article 42-12-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第四十九条（法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax
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suppl-5031-11/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-49
**第一項** 施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第四十二条の十三の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項第十六号及び第十七号 十六 前条第四項から第六項までの規定 それぞれ同条第四項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額、同条第五項に規定する繰延資産税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第六項に規定する生産工程効率化等設備等税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
十七 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額 十六 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額
第六項 、第十五号又は第十六号 又は第十五号
suppl-5031-11/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-49/par-1
With regard to the application of the provisions of Article 42-13 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the words listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the words listed in the right-hand column of that table.
Paragraph (1), items (xvi) and (xvii) (xvi) the provisions of paragraphs (4) through (6) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, the amount obtained by deducting, from the maximum tax credit for deferred assets prescribed in paragraph (5) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the maximum tax credit for production process efficiency improvement equipment, etc. prescribed in paragraph (6) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively
(xvii) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items (xvi) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items
Paragraph (6) , item (xv) or item (xvi) or item (xv)
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### 第五十条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Corporations
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suppl-5031-11/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50
**第一項** 法人が施行日前に取得等（取得又は製作若しくは建設をいう。以下第六項までにおいて同じ。）をした旧租税特別措置法第四十三条第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-5031-11/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-1
The provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; hereinafter the same applies up to paragraph (6)) before the Effective Date.
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**第二項** 新租税特別措置法第四十三条の三第二項の規定は、法人が施行日以後に取得等をする同条第一項に規定する被災代替資産等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の三第一項に規定する被災代替資産等については、なお従前の例による。
suppl-5031-11/art-50/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-2
The provisions of Article 43-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to substitute assets for disaster-damaged assets, etc. prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern substitute assets for disaster-damaged assets, etc. prescribed in Article 43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第三項** 新租税特別措置法第四十四条の二第一項及び第二項の規定は、法人が施行日以後に取得等をする同条第一項に規定する特定事業継続力強化設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の二第一項に規定する特定事業継続力強化設備等については、なお従前の例による。
suppl-5031-11/art-50/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-3
The provisions of Article 44-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified business continuity enhancement equipment, etc. prescribed in Article 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第四項** 施行日から附則第一条第十一号に定める日の前日までの間における新租税特別措置法第四十四条の二第一項の規定の適用については、同項中「第五十六条第一項」とあるのは、「第五十条第一項」とする。
suppl-5031-11/art-50/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-4
With regard to the application of the provisions of Article 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "Article 56, paragraph (1)" in that paragraph is deemed to be replaced with "Article 50, paragraph (1)".
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**第五項** 法人が令和三年十二月三十一日以前に取得等をした旧租税特別措置法第四十五条第一項の表の第一号の第三欄に掲げる減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号の第一欄中「過疎地域自立促進特別措置法」とあるのは、「令和三年三月三十一日における旧過疎地域自立促進特別措置法」とする。
suppl-5031-11/art-50/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-5
With regard to depreciable assets listed in the third column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. on or before December 31, 2021, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "Act on Special Measures for the Promotion of Self-Reliance of Depopulated Areas" in the first column of that item is deemed to be replaced with "Former Act on Special Measures for the Promotion of Self-Reliance of Depopulated Areas as of March 31, 2021".
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**第六項** 新租税特別措置法第四十五条第一項の規定は、法人が施行日以後に取得等をする同項の表の第一号から第三号までの第三欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項の表の第二号から第四号までの第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-5031-11/art-50/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-6
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of items (i) through (iii) of the table in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the third column of items (ii) through (iv) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第七項** 施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第四十五条第一項の規定の適用については、同項中「第四十二条の十二の六第一項」とあるのは、「第四十二条の十二の五の二第一項」とする。
suppl-5031-11/art-50/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-7
With regard to the application of the provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "Article 42-12-6, paragraph (1)" in that paragraph is deemed to be replaced with "Article 42-12-5-2, paragraph (1)".
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**第八項** 法人が施行日前に旧租税特別措置法第四十五条第二項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第四号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第三項中「連結事業年度」とあるのは「連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第二条第二項第十九号に規定する連結事業年度をいう。）」と、「第六十八条の二十七第二項」とあるのは「所得税法等の一部を改正する法律（令和三年法律第十一号）附則第六十六条第七項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法第六十八条の二十七第二項」とする。
suppl-5031-11/art-50/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-8
With regard to industrial promotion machinery, etc. prescribed in Article 45, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (iv) of the table in that paragraph) remain in force. In this case, the phrase "consolidated business year" in paragraph (3) of that Article is deemed to be replaced with "consolidated business year (meaning a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020))", and the phrase "Article 68-27, paragraph (2)" with "Article 68-27, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021), which is to remain in force pursuant to the provisions of Article 66, paragraph (7) of the Supplementary Provisions of that Act".
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**第九項** 施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第五十二条の二の規定の適用については、同条第一項中「減価償却資産又は繰延資産で、」とあるのは、「減価償却資産で」とする。
suppl-5031-11/art-50/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-9
With regard to the application of the provisions of Article 52-2 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "a depreciable asset or deferred asset," in paragraph (1) of that Article is deemed to be replaced with "a depreciable asset".
machine translation, not official
**第十項** 施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第五十三条の規定の適用については、同条第二項中「又は繰延資産の額のうち」とあるのは「のうち」と、「又は繰延資産について」とあるのは「について」とする。
suppl-5031-11/art-50/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-10
With regard to the application of the provisions of Article 53 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "or the amount of a deferred asset, out of" in paragraph (2) of that Article is deemed to be replaced with "out of", and the phrase "or deferred asset, with respect to" with "with respect to".
machine translation, not official
### 第五十一条（法人の農業経営基盤強化準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Corporations
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suppl-5031-11/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-51
**第一項** 新租税特別措置法第六十一条の二第一項の規定は、法人の令和四年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-5031-11/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-51/par-1
The provisions of Article 61-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2022, and the provisions then in force continue to govern corporation tax for business years of a corporation beginning before that date.
machine translation, not official
### 第五十二条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Corporations
caption: machine translation, not official
suppl-5031-11/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-52
**第一項** 新租税特別措置法第六十五条の四第一項（第三号に係る部分に限る。）の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-5031-11/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-52/par-1
The provisions of Article 65-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
machine translation, not official
**第二項** 法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第三号又は第五号の上欄に掲げる資産の譲渡をした場合における施行日前に取得（建設及び製作を含む。以下この項において同じ。）をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定については、なお従前の例による。
suppl-5031-11/art-52/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-52/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-52/par-2
In the case where a corporation transferred, before the Effective Date, assets listed in the left-hand column of item (iii) or (v) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern assets listed in the right-hand column of those items that were acquired (including construction and manufacture; hereinafter the same applies in this paragraph) before the Effective Date or assets listed in that column that are acquired on or after the Effective Date, and the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets.
machine translation, not official
### 第五十三条（株式等を対価とする株式の譲渡に係る所得の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income Pertaining to the Transfer of Shares in Exchange for Shares, etc.
caption: machine translation, not official
suppl-5031-11/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-53
**第一項** 新租税特別措置法第六十六条の二の二の規定は、施行日以後に行われる同条第一項に規定する株式交付について適用する。
suppl-5031-11/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-53/par-1
The provisions of Article 66-2-2 of the New Act on Special Measures Concerning Taxation apply to a partial share exchange prescribed in paragraph (1) of that Article that is carried out on or after the Effective Date.
machine translation, not official
### 第五十四条（特別事業再編を行う法人の株式を対価とする株式等の譲渡に係る所得の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income Pertaining to the Transfer of Shares, etc. in Exchange for Shares of a Corporation Carrying Out Special Business Restructuring
caption: machine translation, not official
suppl-5031-11/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-54
**第一項** 施行日前に受けた旧租税特別措置法第六十六条の二の二第一項に規定する認定に係る同項に規定する特別事業再編計画に係る同項に規定する特別事業再編による同項に規定する株式等の譲渡については、なお従前の例による。
suppl-5031-11/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-54/par-1
The provisions then in force continue to govern a transfer of shares, etc. prescribed in Article 66-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation through special business restructuring prescribed in that paragraph under a special business restructuring plan prescribed in that paragraph pertaining to the certification prescribed in that paragraph that was obtained before the Effective Date.
machine translation, not official
### 第五十五条（対象純支払利子等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc.
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suppl-5031-11/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-55
**第一項** 新租税特別措置法第六十六条の五の二の規定は、法人の令和三年三月三十一日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-5031-11/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-55/par-1
The provisions of Article 66-5-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after March 31, 2021, and the provisions then in force continue to govern corporation tax for business years of a corporation ending before that date.
machine translation, not official
### 第五十六条（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. of Domestic Corporations Pertaining to Foreign Affiliated Companies
caption: machine translation, not official
suppl-5031-11/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-56
**第一項** 新租税特別措置法第六十六条の八の規定は、内国法人の施行日以後に開始する事業年度において外国法人から受ける租税特別措置法第六十六条の八第一項に規定する剰余金の配当等の額がある場合について適用し、内国法人の施行日前に開始した事業年度において外国法人から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-5031-11/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-56/par-1
The provisions of Article 66-8 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 66-8, paragraph (1) of the Act on Special Measures Concerning Taxation that a domestic corporation receives from a foreign corporation in a business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a domestic corporation received from a foreign corporation in a business year beginning before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十六条の九の四の規定は、内国法人の施行日以後に開始する事業年度において外国法人から受ける租税特別措置法第六十六条の九の四第一項に規定する剰余金の配当等の額がある場合について適用し、内国法人の施行日前に開始した事業年度において外国法人から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-5031-11/art-56/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-56/par-2
The provisions of Article 66-9-4 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 66-9-4, paragraph (1) of the Act on Special Measures Concerning Taxation that a domestic corporation receives from a foreign corporation in a business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a domestic corporation received from a foreign corporation in a business year beginning before the Effective Date.
machine translation, not official
### 第五十七条（認定特定非営利活動法人に対する寄附金の損金算入等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations
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suppl-5031-11/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-57
**第一項** 第七条の規定（附則第一条第十五号イに掲げる改正規定を除く。以下この条において同じ。）による改正後の租税特別措置法第六十六条の十一の二第二項の規定により読み替えて適用する新法人税法第三十七条第四項の規定は、法人が施行日以後に支出する同項に規定する寄附金の額について適用し、法人が施行日前に支出した第七条の規定による改正前の租税特別措置法第六十六条の十一の二第二項の規定により読み替えて適用する旧法人税法第三十七条第四項に規定する寄附金の額については、なお従前の例による。
suppl-5031-11/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-57/par-1
The provisions of Article 37, paragraph (4) of the New Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-11-2, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (excluding the amending provisions listed in Article 1, item (xv), (a) of the Supplementary Provisions; hereinafter the same applies in this Article) apply to the amount of donations prescribed in Article 37, paragraph (4) of the New Corporation Tax Act that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern the amount of donations prescribed in Article 37, paragraph (4) of the Former Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-11-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 that a corporation made before the Effective Date.
machine translation, not official
### 第五十八条（特別新事業開拓事業者に対し特定事業活動として出資をした場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Making a Capital Contribution to a Special New Business Development Operator as a Specified Business Activity
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suppl-5031-11/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-58
**第一項** 附則第一条第十一号に定める日から同条第十号に定める日の前日までの間における新租税特別措置法第六十六条の十三第一項の規定の適用については、同項中「同条第二十五項」とあるのは、「同条第二十一項」とする。
suppl-5031-11/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-58/par-1
With regard to the application of the provisions of Article 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to the day before the date specified in item (x) of that Article, the phrase "paragraph (25) of that Article" in that paragraph is deemed to be replaced with "paragraph (21) of that Article".
machine translation, not official
### 第五十九条（外国法人である外国組合員に対する課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners That Are Foreign Corporations
caption: machine translation, not official
suppl-5031-11/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-59
**第一項** 施行日前に提出された旧租税特別措置法第六十七条の十六第四項において準用する租税特別措置法第四十一条の二十一第五項に規定する特例適用申告書（当該特例適用申告書又は当該特例適用申告書につき提出された旧租税特別措置法第六十七条の十六第四項において準用する旧租税特別措置法第四十一条の二十一第九項に規定する変更申告書の提出後に同項に規定する変更をした場合において、その変更をした日以後施行日の前日までに同項に規定する変更申告書の提出がされていないときにおける当該特例適用申告書を除く。）は、施行日において提出された新租税特別措置法第六十七条の十六第四項において準用する租税特別措置法第四十一条の二十一第五項に規定する特例適用申告書（第三項において「特例適用申告書」という。）とみなす。
suppl-5031-11/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-59/par-1
A special application return prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date (excluding a special application return in the case where, after the submission of that special application return or of a return of change prescribed in Article 41-21, paragraph (9) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the Former Act on Special Measures Concerning Taxation that was submitted with respect to that special application return, a change prescribed in that paragraph has been made, and a return of change prescribed in that paragraph has not been submitted during the period from the day on which that change was made to the day before the Effective Date) is deemed to be a special application return prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation (referred to as a "special application return" in paragraph (3)) that was submitted on the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第十項の規定により読み替えられた租税特別措置法第四十一条の二十一第六項の規定は、新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第九項第一号に掲げる場合に該当することとなった日が施行日以後である場合について適用し、旧租税特別措置法第六十七条の十六第四項において準用する旧租税特別措置法第四十一条の二十一第九項に規定する変更をした日が施行日前である場合については、なお従前の例による。
suppl-5031-11/art-59/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-59/par-2
The provisions of Article 41-21, paragraph (6) of the Act on Special Measures Concerning Taxation as read with the replacement of terms pursuant to the provisions of Article 41-21, paragraph (10) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where the day of coming to fall under the case listed in Article 41-21, paragraph (9), item (i) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation is on or after the Effective Date, and the provisions then in force continue to govern the case where the day on which the change prescribed in Article 41-21, paragraph (9) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the Former Act on Special Measures Concerning Taxation was made is before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第十一項から第十三項までの規定は、施行日以後に新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第十一項の配分の取扱者に対して行う同項に規定する電磁的方法による特例適用申告書に記載すべき事項及び新租税特別措置法第六十七条の十六第四項において準用する租税特別措置法第四十一条の二十一第五項に規定する財務省令で定める書類に記載されるべき事項又は新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第九項第一号に定める申告書に記載すべき事項及び同項に規定する添付書類に記載されるべき事項の提供について適用する。
suppl-5031-11/art-59/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-59/par-3
The provisions of Article 41-21, paragraphs (11) through (13) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the person handling the distribution referred to in Article 41-21, paragraph (11) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation, by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a special application return and the matters to be stated in the documents specified by Order of the Ministry of Finance prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation, or of the matters to be stated in the return specified in Article 41-21, paragraph (9), item (i) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation and the matters to be stated in the attached documents prescribed in that paragraph.
machine translation, not official
### 第六十条（連結法人が高度省エネルギー増進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Highly Energy-Saving Equipment, etc.
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suppl-5031-11/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-60
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十第一項に規定する高度省エネルギー増進設備等（以下この条において「高度省エネルギー増進設備等」という。）及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、附則第四十四条各号に掲げる法人に該当するものが施行日から令和四年三月三十一日までの間に取得又は製作若しくは建設をする高度省エネルギー増進設備等で当該各号に定めるものについては、なお従前の例による。
suppl-5031-11/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-60/par-1
The provisions then in force continue to govern highly energy-saving equipment, etc. prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "highly energy-saving equipment, etc." in this Article) that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date, and highly energy-saving equipment, etc. that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation, which falls under a corporation listed in any of the items of Article 44 of the Supplementary Provisions, acquires, manufactures or constructs during the period from the Effective Date to March 31, 2022 and that is specified in the relevant item.
machine translation, not official
### 第六十一条（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
caption: machine translation, not official
suppl-5031-11/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-61
**第一項** 新租税特別措置法第六十八条の十一第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をする同項に規定する特定機械装置等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の十一第一項に規定する特定機械装置等については、なお従前の例による。
suppl-5031-11/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-61/par-1
The provisions of Article 68-11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 68-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
machine translation, not official
### 第六十二条（連結法人が沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in Specified Areas of Okinawa
caption: machine translation, not official
suppl-5031-11/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-62
**第一項** 新租税特別措置法第六十八条の十三第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする同項に規定する工業用機械等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十三第一項に規定する工業用機械等については、なお従前の例による。
suppl-5031-11/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-62/par-1
The provisions of Article 68-13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第六十三条（特定中小連結法人が経営改善設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation Acquires Business Improvement Equipment
caption: machine translation, not official
suppl-5031-11/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-63
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十五の四第一項に規定する経営改善設備については、なお従前の例による。
suppl-5031-11/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-63/par-1
The provisions then in force continue to govern business improvement equipment prescribed in Article 68-15-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第六十四条（中小連結法人が特定経営力向上設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Specified Management Improvement Equipment, etc.
caption: machine translation, not official
suppl-5031-11/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-64
**第一項** 第七条の規定（附則第一条第十号イに掲げる改正規定を除く。以下この条において同じ。）による改正後の租税特別措置法第六十八条の十五の五第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定経営力向上設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした第七条の規定による改正前の租税特別措置法第六十八条の十五の五第一項に規定する特定経営力向上設備等については、なお従前の例による。
suppl-5031-11/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-64/par-1
The provisions of Article 68-15-5, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (excluding the amending provisions listed in Article 1, item (x), (a) of the Supplementary Provisions; hereinafter the same applies in this Article) apply to specified management improvement equipment, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in Article 68-15-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第六十五条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax of Consolidated Corporations
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suppl-5031-11/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-65
**第一項** 施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第六十八条の十五の八の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項第十六号及び第十七号 十六 前条第四項から第六項までの規定 それぞれ同条第四項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額、同条第五項に規定する繰延資産税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額又は同条第六項に規定する生産工程効率化等設備等税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額
十七 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額 十六 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額
第六項 、第十五号又は第十六号 又は第十五号
suppl-5031-11/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-65/par-1
With regard to the application of the provisions of Article 68-15-8 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the words listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the words listed in the right-hand column of that table.
Paragraph (1), items (xvi) and (xvii) (xvi) the provisions of paragraphs (4) through (6) of the preceding Article: the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, the total of the amounts obtained by deducting, from the maximum tax credit for deferred assets prescribed in paragraph (5) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the total of the amounts obtained by deducting, from the maximum tax credit for production process efficiency improvement equipment, etc. prescribed in paragraph (6) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively
(xvii) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items (xvi) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items
Paragraph (6) , item (xv) or item (xvi) or item (xv)
machine translation, not official
### 第六十六条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Consolidated Corporations
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suppl-5031-11/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等（取得又は製作若しくは建設をいう。以下第六項までにおいて同じ。）をした旧租税特別措置法第六十八条の十六第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-5031-11/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-1
The provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; hereinafter the same applies up to paragraph (6)) before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十八第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同条第一項に規定する被災代替資産等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十八第一項に規定する被災代替資産等については、なお従前の例による。
suppl-5031-11/art-66/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-66/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-2
The provisions of Article 68-18, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to substitute assets for disaster-damaged assets, etc. prescribed in paragraph (1) of that Article for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern substitute assets for disaster-damaged assets, etc. prescribed in Article 68-18, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の二十第一項及び第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同条第一項に規定する特定事業継続力強化設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十第一項に規定する特定事業継続力強化設備等については、なお従前の例による。
suppl-5031-11/art-66/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-66/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-3
The provisions of Article 68-20, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified business continuity enhancement equipment, etc. prescribed in Article 68-20, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第四項** 施行日から附則第一条第十一号に定める日の前日までの間における新租税特別措置法第六十八条の二十第一項の規定の適用については、同項中「第五十六条第一項」とあるのは、「第五十条第一項」とする。
suppl-5031-11/art-66/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-66/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-4
With regard to the application of the provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "Article 56, paragraph (1)" in that paragraph is deemed to be replaced with "Article 50, paragraph (1)".
machine translation, not official
**第五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が令和三年十二月三十一日以前に取得等をした旧租税特別措置法第四十五条第一項の表の第一号の第三欄に掲げる減価償却資産については、旧租税特別措置法第六十八条の二十七（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第一項中「第四十五条第一項」とあるのは、「所得税法等の一部を改正する法律（令和三年法律第十一号）附則第五十条第五項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法第四十五条第一項」とする。
suppl-5031-11/art-66/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-66/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-5
With regard to depreciable assets listed in the third column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. on or before December 31, 2021, the provisions of Article 68-27 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning that item) remain in force. In this case, the phrase "Article 45, paragraph (1)" in paragraph (1) of that Article is deemed to be replaced with "Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021), which is to remain in force pursuant to the provisions of Article 50, paragraph (5) of the Supplementary Provisions of that Act".
machine translation, not official
**第六項** 新租税特別措置法第六十八条の二十七第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする新租税特別措置法第四十五条第一項の表の第一号から第三号までの第三欄に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項の表の第二号から第四号までの第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-5031-11/art-66/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-66/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-6
The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of items (i) through (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the third column of items (ii) through (iv) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第七項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に旧租税特別措置法第六十八条の二十七第二項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第四号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号の上欄中「第四十五条第二項」とあるのは「所得税法等の一部を改正する法律（令和三年法律第十一号）附則第五十条第八項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法（次項において「旧効力措置法」という。）第四十五条第二項」と、同条第三項中「第四十五条第二項」とあるのは「旧効力措置法第四十五条第二項」とする。
suppl-5031-11/art-66/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-66/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-7
With regard to industrial promotion machinery, etc. prescribed in Article 68-27, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (iv) of the table in that paragraph) remain in force. In this case, the phrase "Article 45, paragraph (2)" in the left-hand column of that item is deemed to be replaced with "Article 45, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021), which is to remain in force pursuant to the provisions of Article 50, paragraph (8) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph)", and the phrase "Article 45, paragraph (2)" in paragraph (3) of that Article with "Article 45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force".
machine translation, not official
**第八項** 施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第六十八条の四十の規定の適用については、同条第一項中「減価償却資産又は繰延資産で、」とあるのは、「減価償却資産で」とする。
suppl-5031-11/art-66/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-66/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-8
With regard to the application of the provisions of Article 68-40 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "a depreciable asset or deferred asset," in paragraph (1) of that Article is deemed to be replaced with "a depreciable asset".
machine translation, not official
**第九項** 施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第六十八条の四十二の規定の適用については、同条第二項中「又は繰延資産の額のうち」とあるのは「のうち」と、「又は繰延資産について」とあるのは「について」とする。
suppl-5031-11/art-66/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-66/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-9
With regard to the application of the provisions of Article 68-42 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "or the amount of a deferred asset, out of" in paragraph (2) of that Article is deemed to be replaced with "out of", and the phrase "or deferred asset, with respect to" with "with respect to".
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### 第六十七条（連結法人の農業経営基盤強化準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Consolidated Corporations
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suppl-5031-11/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-67
**第一項** 新租税特別措置法第六十八条の六十四第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の令和四年四月一日以後に開始する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-5031-11/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-67/par-1
The provisions of Article 68-64, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated parent corporation or of a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation for consolidated business years beginning on or after April 1, 2022, and the provisions then in force continue to govern corporation tax of a consolidated parent corporation or of a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation for consolidated business years beginning before that date.
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### 第六十八条（連結法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Consolidated Corporations
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suppl-5031-11/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-68
**第一項** 新租税特別措置法第六十八条の七十五第一項（新租税特別措置法第六十五条の四第一項第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-5031-11/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-68/par-1
The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
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**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に旧租税特別措置法第六十八条の七十八第一項の表の第三号又は第五号の上欄に掲げる資産の譲渡をした場合における施行日前に取得（建設及び製作を含む。以下この項において同じ。）をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定については、なお従前の例による。
suppl-5031-11/art-68/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-68/par-2
In the case where a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation transferred, before the Effective Date, assets listed in the left-hand column of item (iii) or (v) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern assets listed in the right-hand column of those items that were acquired (including construction and manufacture; hereinafter the same applies in this paragraph) before the Effective Date or assets listed in that column that are acquired on or after the Effective Date, and the special account or special account during the year under Article 68-79, paragraph (1) or (3) of the Former Act on Special Measures Concerning Taxation pertaining to those assets.
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### 第六十九条（株式等を対価とする株式の譲渡に係る連結所得の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Consolidated Income Pertaining to the Transfer of Shares in Exchange for Shares, etc.
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suppl-5031-11/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-69
**第一項** 新租税特別措置法第六十八条の八十六の規定は、施行日以後に行われる同条第一項に規定する株式交付について適用する。
suppl-5031-11/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-69/par-1
The provisions of Article 68-86 of the New Act on Special Measures Concerning Taxation apply to a partial share exchange prescribed in paragraph (1) of that Article that is carried out on or after the Effective Date.
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### 第七十条（特別事業再編を行う法人の株式を対価とする株式等の譲渡に係る連結所得の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Consolidated Income Pertaining to the Transfer of Shares, etc. in Exchange for Shares of a Corporation Carrying Out Special Business Restructuring
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suppl-5031-11/art-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-70
**第一項** 施行日前に受けた旧租税特別措置法第六十八条の八十六第一項に規定する認定に係る同項に規定する特別事業再編計画に係る同項に規定する特別事業再編による同項に規定する株式等の譲渡については、なお従前の例による。
suppl-5031-11/art-70/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-70/par-1
The provisions then in force continue to govern a transfer of shares, etc. prescribed in Article 68-86, paragraph (1) of the Former Act on Special Measures Concerning Taxation through special business restructuring prescribed in that paragraph under a special business restructuring plan prescribed in that paragraph pertaining to the certification prescribed in that paragraph that was obtained before the Effective Date.
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### 第七十一条（連結法人の対象純支払利子等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc. of Consolidated Corporations
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suppl-5031-11/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-71
**第一項** 新租税特別措置法第六十八条の八十九の二の規定は、連結法人（租税特別措置法第二条第二項第十号の六に規定する連結法人をいう。以下この条及び次条において同じ。）の法人税法第十五条の二第一項に規定する連結親法人事業年度が令和三年三月三十一日以後に終了する連結事業年度分の法人税について適用し、連結法人の同項に規定する連結親法人事業年度が同日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-5031-11/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-71/par-1
The provisions of Article 68-89-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated corporation (meaning the consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this Article and the following Article) for consolidated business years for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act ends on or after March 31, 2021, and the provisions then in force continue to govern corporation tax of a consolidated corporation for consolidated business years for which the consolidated parent corporation business year prescribed in that paragraph ended before that date.
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### 第七十二条（連結法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. of Consolidated Corporations Pertaining to Foreign Affiliated Companies
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suppl-5031-11/art-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-72
**第一項** 新租税特別措置法第六十八条の九十二の規定は、連結法人の施行日以後に開始する連結事業年度において外国法人から受ける租税特別措置法第六十八条の九十二第一項に規定する剰余金の配当等の額がある場合について適用し、連結法人の施行日前に開始した連結事業年度において外国法人から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-5031-11/art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-72/par-1
The provisions of Article 68-92 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 68-92, paragraph (1) of the Act on Special Measures Concerning Taxation that a consolidated corporation receives from a foreign corporation in a consolidated business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a consolidated corporation received from a foreign corporation in a consolidated business year beginning before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の九十三の四の規定は、連結法人の施行日以後に開始する連結事業年度において外国法人から受ける租税特別措置法第六十八条の九十三の四第一項に規定する剰余金の配当等の額がある場合について適用し、連結法人の施行日前に開始した連結事業年度において外国法人から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-5031-11/art-72/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-72/par-2
The provisions of Article 68-93-4 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 68-93-4, paragraph (1) of the Act on Special Measures Concerning Taxation that a consolidated corporation receives from a foreign corporation in a consolidated business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a consolidated corporation received from a foreign corporation in a consolidated business year beginning before the Effective Date.
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### 第七十三条（連結法人の認定特定非営利活動法人等に対する寄附金の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Donations by Consolidated Corporations to Certified Specified Nonprofit Corporations, etc.
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suppl-5031-11/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-73
**第一項** 新租税特別措置法第六十八条の九十六第一項の規定により読み替えて適用する法人税法第八十一条の六第四項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に支出する同項に規定する寄附金の額について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に支出した旧租税特別措置法第六十八条の九十六第一項の規定により読み替えて適用する法人税法第八十一条の六第四項に規定する寄附金の額については、なお従前の例による。
suppl-5031-11/art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-73/par-1
The provisions of Article 81-6, paragraph (4) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 68-96, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of donations prescribed in Article 81-6, paragraph (4) of the Corporation Tax Act that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern the amount of donations prescribed in Article 81-6, paragraph (4) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 68-96, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
machine translation, not official
### 第七十四条（連結法人が特別新事業開拓事業者に対し特定事業活動として出資をした場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case Where a Consolidated Corporation Makes a Capital Contribution to a Special New Business Development Operator as a Specified Business Activity
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suppl-5031-11/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-74
**第一項** 附則第一条第十一号に定める日から同条第十号に定める日の前日までの間における新租税特別措置法第六十八条の九十八第一項の規定の適用については、同項中「同条第二十五項」とあるのは、「同条第二十一項」とする。
suppl-5031-11/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-74/par-1
With regard to the application of the provisions of Article 68-98, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to the day before the date specified in item (x) of that Article, the phrase "paragraph (25) of that Article" in that paragraph is deemed to be replaced with "paragraph (21) of that Article".
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### 第七十五条（贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gift Tax
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suppl-5031-11/art-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75
**第一項** 新租税特別措置法第七十条の二の規定は、同条第二項第一号に規定する特定受贈者が令和三年一月一日以後に贈与により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用し、旧租税特別措置法第七十条の二第二項第一号に規定する特定受贈者が同日前に贈与により取得をした同項第五号に規定する住宅取得等資金に係る贈与税については、なお従前の例による。
suppl-5031-11/art-75/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75/par-1
The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after January 1, 2021, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in Article 70-2, paragraph (2), item (v) of the Former Act on Special Measures Concerning Taxation that a specified donee prescribed in item (i) of that paragraph acquired by gift before that date.
machine translation, not official
**第二項** 新租税特別措置法第七十条の二の二第七項及び第八項の規定は、施行日以後に同条第七項の取扱金融機関の営業所等に対して行う同項に規定する電磁的方法による同条第二項第三号に規定する教育資金非課税申告書又は同条第四項に規定する追加教育資金非課税申告書に記載すべき事項の提供について適用する。
suppl-5031-11/art-75/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-75/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75/par-2
The provisions of Article 70-2-2, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the business office or similar place of the handling financial institution referred to in paragraph (7) of that Article, by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a return for tax exemption of education funds prescribed in paragraph (2), item (iii) of that Article or a statement of additional tax-exempt education funds prescribed in paragraph (4) of that Article.
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**第三項** 施行日前に個人が旧租税特別措置法第七十条の二の二第十項に規定する贈与者の行為により同条第一項に規定する信託受益権を取得した場合、当該贈与者からの書面による贈与により取得した金銭を同項に規定する銀行等の営業所等において預金若しくは貯金として預入をした場合又は当該贈与者からの書面による贈与により取得した同項に規定する金銭等で同項に規定する金融商品取引業者の営業所等において有価証券を購入した場合において、当該個人が当該信託受益権、金銭又は金銭等の価額について同項本文の規定の適用を受けたときにおける当該贈与者の死亡に係る同条第十項第一号の規定による届出（施行日以後に当該個人が当該贈与者の行為又は当該贈与者からの書面による贈与により新租税特別措置法第七十条の二の二第一項本文の規定の適用に係る当該信託受益権、金銭又は金銭等を取得している場合における当該届出を除く。）及び旧租税特別措置法第七十条の二の二第十項第二号に規定する管理残額（当該信託受益権、金銭又は金銭等の価額に対応するものとして政令で定めるところにより計算した金額に限る。）に係る相続税については、なお従前の例による。
suppl-5031-11/art-75/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-75/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75/par-3
In the case where, before the Effective Date, an individual acquired a beneficial interest in a trust prescribed in Article 70-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation by an act of a donor prescribed in paragraph (10) of that Article, deposited money acquired by a written gift from that donor as deposits or savings at a business office or similar place of a bank, etc. prescribed in paragraph (1) of that Article, or purchased securities at a business office or similar place of a financial instruments business operator prescribed in that paragraph with monies, etc. prescribed in that paragraph acquired by a written gift from that donor, the provisions then in force continue to govern, where that individual received the application of the provisions of the main clause of that paragraph with regard to the value of that beneficial interest in a trust, money or monies, etc., the notification under the provisions of paragraph (10), item (i) of that Article pertaining to the death of that donor (excluding that notification in the case where, on or after the Effective Date, that individual has acquired that beneficial interest in a trust, money or monies, etc. pertaining to the application of the provisions of the main clause of Article 70-2-2, paragraph (1) of the New Act on Special Measures Concerning Taxation by an act of that donor or by a written gift from that donor), and inheritance tax on the remaining managed balance prescribed in Article 70-2-2, paragraph (10), item (ii) of the Former Act on Special Measures Concerning Taxation (limited to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the value of that beneficial interest in a trust, money or monies, etc.).
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**第四項** 新租税特別措置法第七十条の二の三第七項及び第八項の規定は、施行日以後に同条第七項の取扱金融機関の営業所等に対して行う新租税特別措置法第七十条の二の二第七項に規定する電磁的方法による新租税特別措置法第七十条の二の三第二項第三号に規定する結婚・子育て資金非課税申告書又は同条第四項に規定する追加結婚・子育て資金非課税申告書に記載すべき事項の提供について適用する。
suppl-5031-11/art-75/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-75/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75/par-4
The provisions of Article 70-2-3, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the business office or similar place of the handling financial institution referred to in paragraph (7) of that Article, by electronic or magnetic means prescribed in Article 70-2-2, paragraph (7) of the New Act on Special Measures Concerning Taxation, of the matters to be stated in a tax exemption return for marriage and child-rearing funds prescribed in Article 70-2-3, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation or a statement of additional tax-exempt marriage and child-rearing funds prescribed in paragraph (4) of that Article.
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**第五項** 施行日前に個人が旧租税特別措置法第七十条の二の三第十項に規定する贈与者の行為により同条第一項に規定する信託受益権を取得した場合、当該贈与者からの書面による贈与により取得した金銭を同項に規定する銀行等の営業所等において預金若しくは貯金として預入をした場合又は当該贈与者からの書面による贈与により取得した同項に規定する金銭等で同項に規定する金融商品取引業者の営業所等において有価証券を購入した場合において、当該個人が当該信託受益権、金銭又は金銭等の価額について同項本文の規定の適用を受けたときにおける当該贈与者の死亡に係る同条第十項第二号に規定する管理残額（当該信託受益権、金銭又は金銭等の価額に対応するものとして政令で定めるところにより計算した金額に限る。）に係る相続税については、なお従前の例による。
suppl-5031-11/art-75/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-75/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75/par-5
In the case where, before the Effective Date, an individual acquired a beneficial interest in a trust prescribed in Article 70-2-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation by an act of a donor prescribed in paragraph (10) of that Article, deposited money acquired by a written gift from that donor as deposits or savings at a business office or similar place of a bank, etc. prescribed in paragraph (1) of that Article, or purchased securities at a business office or similar place of a financial instruments business operator prescribed in that paragraph with monies, etc. prescribed in that paragraph acquired by a written gift from that donor, the provisions then in force continue to govern, where that individual received the application of the provisions of the main clause of that paragraph with regard to the value of that beneficial interest in a trust, money or monies, etc., inheritance tax on the remaining managed balance prescribed in paragraph (10), item (ii) of that Article pertaining to the death of that donor (limited to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the value of that beneficial interest in a trust, money or monies, etc.).
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### 第七十六条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-5031-11/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76
**第一項** 附則第一条第十一号に定める日から同条第十号に定める日の前日までの間における新租税特別措置法第八十条第一項及び第二項の規定の適用については、同条第一項中「第二条第十七項」とあるのは「第二条第十二項」と、同条第二項中「第二条第三十一項」とあるのは「第二条第二十七項」とする。
suppl-5031-11/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-1
With regard to the application of the provisions of Article 80, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to the day before the date specified in item (x) of that Article, the phrase "Article 2, paragraph (17)" in paragraph (1) of that Article is deemed to be replaced with "Article 2, paragraph (12)", and the phrase "Article 2, paragraph (31)" in paragraph (2) of that Article with "Article 2, paragraph (27)".
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**第二項** 附則第一条第十六号に定める日から海事産業の基盤強化のための海上運送法等の一部を改正する法律（令和三年法律第四十三号）附則第一条第三号に定める日の前日までの間における新租税特別措置法第八十条第一項の規定の適用については、同項中「第十五条」とあるのは、「第十四条」とする。
suppl-5031-11/art-76/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-2
With regard to the application of the provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvi) of the Supplementary Provisions to the day before the date specified in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. for Strengthening the Foundation of the Maritime Industry (Act No. 43 of 2021), the phrase "Article 15" in that paragraph is deemed to be replaced with "Article 14".
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**第三項** 附則第一条第十七号に定める日から地域共生社会の実現のための社会福祉法等の一部を改正する法律（令和二年法律第五十二号）附則第一条第二号に定める日の前日までの間における新租税特別措置法第八十条の三の規定の適用については、同条第一項中「第十二条の二第一項」とあるのは「第十一条の二第一項」と、「第十二条の六第一項」とあるのは「第十一条の六第一項」とする。
suppl-5031-11/art-76/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-3
With regard to the application of the provisions of Article 80-3 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvii) of the Supplementary Provisions to the day before the date specified in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Social Welfare Act, etc. for Realizing a Community-Based Inclusive Society (Act No. 52 of 2020), the phrase "Article 12-2, paragraph (1)" in paragraph (1) of that Article is deemed to be replaced with "Article 11-2, paragraph (1)", and the phrase "Article 12-6, paragraph (1)" with "Article 11-6, paragraph (1)".
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### 第七十七条（ビールに係る酒税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Liquor Tax Rate for Beer
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suppl-5031-11/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-77
**第一項** 施行日から令和五年三月三十一日までの間に酒類の製造場から移出されるビールに係る新租税特別措置法第八十七条の四第一項（同条第二項の規定により読み替えて適用される場合を含む。）及び第三項（同条第四項の規定により読み替えて適用される場合を含む。）の規定の適用については、これらの規定中「同法第二十三条第一項」とあるのは、「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第一項」とする。
suppl-5031-11/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-77/par-1
With regard to the application of the provisions of Article 87-4, paragraph (1) (including the case where it is applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) and paragraph (3) (including the case where it is applied with the replacement of terms pursuant to the provisions of paragraph (4) of that Article) of the New Act on Special Measures Concerning Taxation to beer shipped from a liquor production site during the period from the Effective Date to March 31, 2023, the phrase "Article 23, paragraph (1) of that Act" in those provisions is deemed to be replaced with "Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".
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### 第七十八条（輸出酒類販売場から移出する酒類に係る酒税の免税に関する経過措置） — Transitional Measures Concerning Exemption from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops
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suppl-5031-11/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-78
**第一項** 新租税特別措置法第八十七条の六第十一項の規定は、令和四年一月一日以後に国税通則法第二条第七号に規定する法定申告期限（同法第十条第二項の規定により当該法定申告期限とみなされる期限を含み、同法第六十一条第一項第二号に規定する還付請求申告書については、当該申告書を提出した日とする。）が到来する酒税について適用する。
suppl-5031-11/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-78/par-1
The provisions of Article 87-6, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to liquor tax for which the statutory due date for filing a return prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (including a due date deemed to be that statutory due date for filing a return pursuant to the provisions of Article 10, paragraph (2) of that Act, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of that Act, being the day on which that return is filed) arrives on or after January 1, 2022.
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### 第七十九条（たばこ税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Tobacco Tax Rate
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suppl-5031-11/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-79
**第一項** 令和三年十月一日前に課した、又は課すべきであった新租税特別措置法第八十八条の二第一項に規定する紙巻たばこに係るたばこ税については、なお従前の例による。
suppl-5031-11/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-79/par-1
The provisions then in force continue to govern tobacco tax on cigarettes prescribed in Article 88-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before October 1, 2021.
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### 第八十条（航空機燃料税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Aviation Fuel Tax
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suppl-5031-11/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80
**第一項** 施行日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。
suppl-5031-11/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80/par-1
The provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before the Effective Date.
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**第二項** 新租税特別措置法第九十条の八に規定する航空機が施行日以後最初に航行する時（以下この項において「初回航行時」という。）において、当該航空機に旧租税特別措置法第九十条の八、第九十条の八の二第一項又は第九十条の九第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、初回航行時に、当該航空機が初回航行時に現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、初回航行時における当該航空機の次の各号に掲げる区分に応じ、当該各号に定める法律の規定に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。
suppl-5031-11/art-80/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80/par-2
Where, at the time an aircraft prescribed in Article 90-8 of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date (hereinafter referred to as the "time of first flight" in this paragraph), there exists in that aircraft aviation fuel on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in Article 90-8, Article 90-8-2, paragraph (1) or Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at the time of first flight at the place where that aircraft is located at the time of first flight, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in the provisions of the Act specified in each of the following items according to the category of that aircraft at the time of first flight listed in each of those items is deemed to have been loaded onto that aircraft.
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**一** 新租税特別措置法第九十条の八の二第二項に規定する一般国内航空機である航空機 新租税特別措置法第九十条の八
suppl-5031-11/art-80/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-80/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80/par-2/item-1
an aircraft that is a general domestic aircraft prescribed in Article 90-8-2, paragraph (2) of the New Act on Special Measures Concerning Taxation: Article 90-8 of the New Act on Special Measures Concerning Taxation;
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**二** 新租税特別措置法第九十条の八の二第一項に規定する沖縄路線航空機である航空機 新租税特別措置法第九十条の八の二第一項
suppl-5031-11/art-80/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-80/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80/par-2/item-2
an aircraft that is an aircraft on Okinawa routes prescribed in Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation: Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation;
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**三** 新租税特別措置法第九十条の九第一項に規定する特定離島路線航空機である航空機 新租税特別措置法第九十条の九第一項
suppl-5031-11/art-80/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-80/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80/par-2/item-3
an aircraft that is an aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation: Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation.
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**第三項** 前二項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
suppl-5031-11/art-80/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-80/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80/par-3
Beyond what is provided for in the preceding two paragraphs, matters necessary for the application of those provisions are specified by Cabinet Order.
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### 第八十一条（自動車重量税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax
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suppl-5031-11/art-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-81
**第一項** 令和三年五月一日前に旧租税特別措置法第九十条の十二第一項の規定の適用を受けた検査自動車（租税特別措置法第九十条の十第一項に規定する検査自動車をいう。）に係る旧租税特別措置法第九十条の十二第五項の規定の適用については、なお従前の例による。
suppl-5031-11/art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-81/par-1
The provisions then in force continue to govern the application of the provisions of Article 90-12, paragraph (5) of the Former Act on Special Measures Concerning Taxation with regard to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation) to which the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied before May 1, 2021.
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### 第百三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5031-11/art-131 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-131 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-131
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5031-11/art-131/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-131/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-131/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百三十二条（政令への委任） — Delegation to Cabinet Order
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suppl-5031-11/art-132 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-132 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-132
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5031-11/art-132/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-132/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-132/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和三年三月三一日法律第一九号
suppl-5031-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-19 · https://japanlaw.org/l/332AC0000000026/suppl-5031-19
### 第一条（施行期日） — Effective Date
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suppl-5031-19/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-19/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-19/art-1
**第一項** この法律は、令和三年四月一日から施行する。
suppl-5031-19/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-19/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-19/art-1/par-1
This Act comes into effect on April 1, 2021.
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## 附 則 令和三年四月二八日法律第二四号
suppl-5031-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-24 · https://japanlaw.org/l/332AC0000000026/suppl-5031-24
### 第一条（施行期日） — Effective Date
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suppl-5031-24/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-24/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-24/art-1
**第一項** この法律は、公布の日から起算して二年を超えない範囲内において政令で定める日から施行する。
suppl-5031-24/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-24/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-24/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 2 years from the date of promulgation.
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### 第十四条（相続税法及び租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act and the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-5031-24/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-24/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-5031-24/art-14
**第一項** 施行日前に旧民法第九百五十二条第一項の規定により相続財産の管理人が選任された場合における前条の規定による改正後の相続税法第四条第一項及び租税特別措置法第六十九条の六第二項の規定の適用については、これらの規定中「民法第九百五十八条の二第一項」とあるのは、「民法等の一部を改正する法律（令和三年法律第二十四号）附則第四条第五項の規定によりなお従前の例によることとされる場合における同法第一条の規定による改正前の民法第九百五十八条の三第一項」とする。
suppl-5031-24/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-24/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-24/art-14/par-1
With regard to the application of the provisions of Article 4, paragraph (1) of the Inheritance Tax Act and Article 69-6, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article in the case where an administrator of inherited property was appointed before the Effective Date pursuant to the provisions of Article 952, paragraph (1) of the Former Civil Code, the phrase "Article 958-2, paragraph (1) of the Civil Code" in those provisions is deemed to be replaced with "Article 958-3, paragraph (1) of the Civil Code prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Civil Code, etc. (Act No. 24 of 2021), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 4, paragraph (5) of the Supplementary Provisions of that Act".
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## 附 則 令和三年五月一九日法律第三七号
suppl-5031-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-37 · https://japanlaw.org/l/332AC0000000026/suppl-5031-37
### 第一条（施行期日） — Effective Date
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suppl-5031-37/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-37/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-37/art-1
**第一項** この法律は、令和三年九月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5031-37/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-37/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-37/art-1/par-1
This Act comes into effect on September 1, 2021; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 第二十七条（住民基本台帳法別表第一から別表第五までの改正規定に限る。）、第四十五条、第四十七条及び第五十五条（行政手続における特定の個人を識別するための番号の利用等に関する法律別表第一及び別表第二の改正規定（同表の二十七の項の改正規定を除く。）に限る。）並びに附則第八条第一項、第五十九条から第六十三条まで、第六十七条及び第七十一条から第七十三条までの規定 公布の日
suppl-5031-37/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-37/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-37/art-1/par-1/item-1
the provisions of Article 27 (limited to the provision amending Appended Tables 1 through 5 of the Residential Basic Book Act), Article 45, Article 47 and Article 55 (limited to the provision amending Appended Table 1 and Appended Table 2 of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (excluding the provision amending row 27 of that Table)), and the provisions of Article 8, paragraph (1), Articles 59 through 63, Article 67 and Articles 71 through 73 of the Supplementary Provisions: the date of promulgation;
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**二及び三** 略
suppl-5031-37/art-1/par-1/item-2-to-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-37/art-1/par-1/item-2-to-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-37/art-1/par-1/item-2-to-3
Omitted
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**四** 第十七条、第三十五条、第四十四条、第五十条及び第五十八条並びに次条、附則第三条、第五条、第六条、第七条（第三項を除く。）、第十三条、第十四条、第十八条（戸籍法第百二十九条の改正規定（「戸籍の」の下に「正本及び」を加える部分を除く。）に限る。）、第十九条から第二十一条まで、第二十三条、第二十四条、第二十七条、第二十九条（住民基本台帳法第三十条の十五第三項の改正規定を除く。）、第三十条、第三十一条、第三十三条から第三十五条まで、第四十条、第四十二条、第四十四条から第四十六条まで、第四十八条、第五十条から第五十二条まで、第五十三条（行政手続における特定の個人を識別するための番号の利用等に関する法律第四十五条の二第一項、第五項、第六項及び第九項の改正規定並びに同法第五十二条の三の改正規定を除く。）、第五十五条（がん登録等の推進に関する法律（平成二十五年法律第百十一号）第三十五条の改正規定（「（条例を含む。）」を削る部分に限る。）を除く。）、第五十六条、第五十八条、第六十四条、第六十五条、第六十八条及び第六十九条の規定 公布の日から起算して一年を超えない範囲内において、各規定につき、政令で定める日
suppl-5031-37/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-37/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-37/art-1/par-1/item-4
the provisions of Article 17, Article 35, Article 44, Article 50 and Article 58, and the following Article, and Article 3, Article 5, Article 6, Article 7 (excluding paragraph (3)), Article 13, Article 14, Article 18 (limited to the provisions amending Article 129 of the Family Register Act (excluding the part inserting "the original and" after "of the family register")), Articles 19 through 21, Article 23, Article 24, Article 27, Article 29 (excluding the provisions amending Article 30-15, paragraph (3) of the Residential Basic Book Act), Article 30, Article 31, Articles 33 through 35, Article 40, Article 42, Articles 44 through 46, Article 48, Articles 50 through 52, Article 53 (excluding the provisions amending Article 45-2, paragraphs (1), (5), (6) and (9) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and the provisions amending Article 52-3 of that Act), Article 55 (excluding the provisions amending Article 35 of the Act on Promotion of Cancer Registration, etc. (Act No. 111 of 2013) (limited to the part deleting "(including ordinances)")), Article 56, Article 58, Article 64, Article 65, Article 68 and Article 69 of the Supplementary Provisions: the date specified by Cabinet Order for each provision within a period not exceeding one year from the date of promulgation.
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### 第七十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5031-37/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-37/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-5031-37/art-71
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5031-37/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-37/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-37/art-71/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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## 附 則 令和三年五月二六日法律第四六号
suppl-5031-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-46 · https://japanlaw.org/l/332AC0000000026/suppl-5031-46
### 第一条（施行期日） — Effective Date
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suppl-5031-46/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-46/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-46/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-5031-46/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-46/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-46/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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### 第四十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5031-46/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-46/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-5031-46/art-42
**第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-5031-46/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-46/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-46/art-42/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
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### 第四十三条（政令への委任） — Delegation to Cabinet Order
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suppl-5031-46/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-46/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-5031-46/art-43
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-5031-46/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-46/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-46/art-43/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 令和三年六月一六日法律第七〇号
suppl-5031-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-70 · https://japanlaw.org/l/332AC0000000026/suppl-5031-70
### 第一条（施行期日） — Effective Date
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suppl-5031-70/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-70/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-70/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5031-70/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-70/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-70/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 3 months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一** 略
suppl-5031-70/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-70/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-70/art-1/par-1/item-1
Omitted
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**二** 第一条の規定（前号に掲げる改正規定を除く。）、第三条の規定、第八条の規定（次号に掲げる改正規定を除く。）及び第十条の規定並びに附則第四条から第六条まで、第十二条から第十八条まで、第二十三条、第二十四条、第二十六条、第二十八条、第三十条、第三十二条、第三十三条及び第三十五条の規定 令和三年六月五日又はこの法律の公布の日のいずれか遅い日
suppl-5031-70/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-70/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-70/art-1/par-1/item-2
the provisions of Article 1 (excluding the amending provisions listed in the preceding item), the provisions of Article 3, the provisions of Article 8 (excluding the amending provisions listed in the following item) and the provisions of Article 10, and the provisions of Articles 4 through 6, Articles 12 through 18, Article 23, Article 24, Article 26, Article 28, Article 30, Article 32, Article 33 and Article 35 of the Supplementary Provisions: June 5, 2021 or the date of promulgation of this Act, whichever is later.
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## 附 則 令和三年一二月二四日法律第八七号
suppl-5031-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-87 · https://japanlaw.org/l/332AC0000000026/suppl-5031-87
**第一項** この法律は、令和四年三月三十一日までの間において政令で定める日から施行する。
suppl-5031-87/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-87/par-1
This Act comes into effect as of the date specified by Cabinet Order on or before March 31, 2022.
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## 附 則 令和四年三月三一日法律第四号
suppl-5041-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4
### 第一条（施行期日） — Effective Date
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suppl-5041-4/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1
**第一項** この法律は、令和四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5041-4/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1
This Act comes into effect on April 1, 2022; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 次に掲げる規定 令和四年十月一日
suppl-5041-4/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-1
the following provisions: October 1, 2022;
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**イ** 略
suppl-5041-4/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-1/sub-1
Omitted
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**ロ** 第十一条中租税特別措置法第七十四条第一項の改正規定（「令和四年三月三十一日」を「令和六年三月三十一日」に改める部分を除く。）
suppl-5041-4/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-1/sub-2
the provisions in Article 11 amending Article 74, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part replacing "March 31, 2022" with "March 31, 2024").
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**二及び三** 略
suppl-5041-4/art-1/par-1/item-2-to-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-2-to-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-2-to-3
Omitted
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**四** 次に掲げる規定 令和五年四月一日
suppl-5041-4/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-4
The provisions listed below: April 1, 2023
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**イ** 略
suppl-5041-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-4/sub-1
Omitted
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**ロ** 第十一条中租税特別措置法第八十七条の六第一項の改正規定、同条第二項の改正規定、同条第三項の改正規定並びに同条第四項及び第七項の改正規定並びに附則第五十三条の規定
suppl-5041-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-4/sub-2
the provisions of Article 11 amending Article 87-6, paragraph (1) of the Act on Special Measures Concerning Taxation, amending paragraph (2) of that Article, amending paragraph (3) of that Article and amending paragraphs (4) and (7) of that Article, and the provisions of Article 53 of the Supplementary Provisions;
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**五** 次に掲げる規定 令和五年十月一日
suppl-5041-4/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-5
the following provisions: October 1, 2023;
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**イ** 略
suppl-5041-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-5/sub-1
Omitted
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**ロ** 第十一条中租税特別措置法第八条の四の改正規定、同法第九条の四の二第三項の改正規定、同法第四十一条の二十一第十四項第二号の改正規定、同法第四十二条の三第四項第二号の改正規定（「第九条の四の二第二項」を「第八条の四第九項に規定する報告書、第九条の四の二第二項」に改める部分及び「調書若しくは報告書」を「報告書若しくは調書」に改める部分に限る。）、同項第五号の改正規定（「第九条の四の二第三項」を「第八条の四第十項、第九条の四の二第三項」に改める部分に限る。）及び同項第六号の改正規定（「第九条の四の二第三項」を「第八条の四第十項、第九条の四の二第三項」に改める部分に限る。）並びに附則第二十三条の規定
suppl-5041-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-5/sub-2
the provisions of Article 11 amending Article 8-4 of the Act on Special Measures Concerning Taxation, amending Article 9-4-2, paragraph (3) of that Act, amending Article 41-21, paragraph (14), item (ii) of that Act, amending Article 42-3, paragraph (4), item (ii) of that Act (limited to the part replacing "Article 9-4-2, paragraph (2)" with "the report prescribed in Article 8-4, paragraph (9), Article 9-4-2, paragraph (2)" and the part replacing "record or report" with "report or record"), amending item (v) of that paragraph (limited to the part replacing "Article 9-4-2, paragraph (3)" with "Article 8-4, paragraph (10), Article 9-4-2, paragraph (3)") and amending item (vi) of that paragraph (limited to the part replacing "Article 9-4-2, paragraph (3)" with "Article 8-4, paragraph (10), Article 9-4-2, paragraph (3)"), and the provisions of Article 23 of the Supplementary Provisions;
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**六** 次に掲げる規定 令和六年一月一日
suppl-5041-4/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-6
the following provisions: January 1, 2024;
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**イからハまで** 略
suppl-5041-4/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-6/sub-1
Omitted
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**ニ** 第十一条中租税特別措置法第二十八条の三第九項第二号の改正規定、同法第三十条の二第七項第二号の改正規定、同法第三十一条の二第十項第二号の改正規定、同法第三十三条の五第三項第二号の改正規定、同法第四十一条の三第三項第二号の改正規定、同法第四十一条の五第十六項第二号の改正規定、同法第四十一条の十九の四第十六項第二号の改正規定（「第四項第二号」を「第五項第二号」に改める部分に限る。）及び同法第六十九条の三の改正規定
suppl-5041-4/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-6/sub-2
the provisions of Article 11 amending Article 28-3, paragraph (9), item (ii) of the Act on Special Measures Concerning Taxation, amending Article 30-2, paragraph (7), item (ii) of that Act, amending Article 31-2, paragraph (10), item (ii) of that Act, amending Article 33-5, paragraph (3), item (ii) of that Act, amending Article 41-3, paragraph (3), item (ii) of that Act, amending Article 41-5, paragraph (16), item (ii) of that Act, amending Article 41-19-4, paragraph (16), item (ii) of that Act (limited to the part replacing "paragraph (4), item (ii)" with "paragraph (5), item (ii)") and amending Article 69-3 of that Act;
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**七及び八** 略
suppl-5041-4/art-1/par-1/item-7-to-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-7-to-8 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-7-to-8
Omitted
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**九** 次に掲げる規定 環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律（令和四年法律第三十七号）の施行の日
suppl-5041-4/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-9
the following provisions: the date on which the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems (Act No. 37 of 2022) comes into effect;
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**イ** 第十一条中租税特別措置法第十一条の三の次に一条を加える改正規定及び同法第四十四条の三の次に一条を加える改正規定
suppl-5041-4/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-9/sub-1
the provisions of Article 11 adding one Article after Article 11-3 of the Act on Special Measures Concerning Taxation and adding one Article after Article 44-3 of that Act;
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**十** 次に掲げる規定 農林水産物及び食品の輸出の促進に関する法律等の一部を改正する法律（令和四年法律第四十九号）の施行の日
suppl-5041-4/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-10
the following provisions: the date on which the Act Partially Amending the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food, etc. (Act No. 49 of 2022) comes into effect;
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**イ** 第十一条中租税特別措置法第十三条の二を同法第十三条とし、同条の次に一条を加える改正規定（同法第十三条の二を同法第十三条とする部分を除く。）及び同法第四十六条の二を同法第四十六条とし、同条の次に一条を加える改正規定（同法第四十六条の二を同法第四十六条とする部分を除く。）並びに附則第四十三条第四項の規定
suppl-5041-4/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-10/sub-1
the provisions of Article 11 renumbering Article 13-2 of the Act on Special Measures Concerning Taxation as Article 13 of that Act and adding one Article after that Article (excluding the part renumbering Article 13-2 of that Act as Article 13 of that Act) and renumbering Article 46-2 of that Act as Article 46 of that Act and adding one Article after that Article (excluding the part renumbering Article 46-2 of that Act as Article 46 of that Act), and the provisions of Article 43, paragraph (4) of the Supplementary Provisions;
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**十一** 次に掲げる規定 農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号。以下「基盤強化法等改正法」という。）の施行の日
suppl-5041-4/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-11
the following provisions: the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022; hereinafter referred to as the "Agricultural Management Foundation Act, etc. Amendment Act") comes into effect.
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**イ** 第十一条中租税特別措置法第二十四条の二第一項の改正規定、同法第三十三条の四第三項第一号の改正規定、同法第三十四条第二項第七号の改正規定、同法第三十四条の二第二項第二十五号の改正規定、同法第三十四条の三第二項第二号の改正規定、同法第六十一条の二第一項の改正規定、同法第六十五条の二第三項第一号の改正規定、同法第六十五条の三第一項第七号の改正規定、同法第六十五条の四第一項第二十五号の改正規定、同法第六十五条の五第一項第二号の改正規定、同法第七十条の四の改正規定、同法第七十条の四の二の改正規定、同法第七十条の六の改正規定、同法第七十条の六の二の改正規定、同法第七十条の六の三の改正規定及び同法第七十七条（見出しを含む。）の改正規定並びに附則第三十条、第三十二条第二項から第八項まで、第四十六条、第四十七条第二項から第八項まで、第五十一条第六項から第十五項まで並びに第五十二条第一項及び第二項の規定
suppl-5041-4/art-1/par-1/item-11/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-11/sub-1
the provisions of Article 11 amending Article 24-2, paragraph (1) of the Act on Special Measures Concerning Taxation, amending Article 33-4, paragraph (3), item (i) of that Act, amending Article 34, paragraph (2), item (vii) of that Act, amending Article 34-2, paragraph (2), item (xxv) of that Act, amending Article 34-3, paragraph (2), item (ii) of that Act, amending Article 61-2, paragraph (1) of that Act, amending Article 65-2, paragraph (3), item (i) of that Act, amending Article 65-3, paragraph (1), item (vii) of that Act, amending Article 65-4, paragraph (1), item (xxv) of that Act, amending Article 65-5, paragraph (1), item (ii) of that Act, amending Article 70-4 of that Act, amending Article 70-4-2 of that Act, amending Article 70-6 of that Act, amending Article 70-6-2 of that Act, amending Article 70-6-3 of that Act and amending Article 77 of that Act (including its caption), and the provisions of Article 30, Article 32, paragraphs (2) through (8), Article 46, Article 47, paragraphs (2) through (8), Article 51, paragraphs (6) through (15), and Article 52, paragraphs (1) and (2) of the Supplementary Provisions.
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### 第二十二条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-5041-4/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-22
**第一項** 別段の定めがあるものを除き、第十一条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。
suppl-5041-4/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-22/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 11 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2022 and subsequent years, and the provisions then in force continue to govern income tax for 2021 and prior years.
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### 第二十三条（上場株式等に係る配当所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Dividend Income, etc. from Listed Shares, etc.
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suppl-5041-4/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-23
**第一項** 新租税特別措置法第八条の四第一項の規定は、同項の居住者又は恒久的施設を有する非居住者が令和五年十月一日以後に支払を受けるべき同項第一号に掲げる配当等について適用し、第十一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第八条の四第一項の居住者又は恒久的施設を有する非居住者が同日前に支払を受けるべき同項第一号に掲げる配当等については、なお従前の例による。
suppl-5041-4/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-23/par-1
The provisions of Article 8-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. listed in item (i) of that paragraph that a resident or a nonresident having a permanent establishment referred to in that paragraph is to receive on or after October 1, 2023, and the provisions then in force continue to govern dividends, etc. listed in item (i) of that paragraph that a resident or a nonresident having a permanent establishment referred to in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 11 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") is to receive before that date.
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**第二項** 新租税特別措置法第八条の四第九項から第十四項までの規定は、同条第九項の内国法人が令和五年十月一日以後に支払うべき同項の配当等について適用する。
suppl-5041-4/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-23/par-2
The provisions of Article 8-4, paragraphs (9) through (14) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. referred to in paragraph (9) of that Article that a domestic corporation referred to in that paragraph is to pay on or after October 1, 2023.
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### 第二十四条（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Specified Buildings, etc. Are Acquired in Areas for Improving Regional Vitality, etc.
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suppl-5041-4/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-24
**第一項** 新租税特別措置法第十条の四の二第一項及び第三項の規定は、令和二年三月三十一日以後にこれらの規定に規定する認定を受けた個人が施行日以後に取得又は建設をする当該認定に係る同条第一項に規定する特定建物等について適用し、同月三十一日以後に旧租税特別措置法第十条の四の二第一項又は第三項に規定する認定を受けた個人が施行日前に取得又は建設をした当該認定に係る同条第一項に規定する特定建物等及び同月三十一日前に同項又は同条第三項に規定する認定を受けた個人が取得又は建設をした当該認定に係る同条第一項に規定する特定建物等については、なお従前の例による。
suppl-5041-4/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-24/par-1
The provisions of Article 10-4-2, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to specified buildings, etc. prescribed in paragraph (1) of that Article that relate to the certification prescribed in those provisions and that an individual who received that certification on or after March 31, 2020 acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified buildings, etc. prescribed in paragraph (1) of that Article that relate to the certification prescribed in Article 10-4-2, paragraph (1) or (3) of the Former Act on Special Measures Concerning Taxation and that an individual who received that certification on or after March 31, 2020 acquired or constructed before the Effective Date, and specified buildings, etc. prescribed in paragraph (1) of that Article that relate to the certification prescribed in that paragraph or paragraph (3) of that Article and that an individual who received that certification before March 31, 2020 acquired or constructed.
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### 第二十五条（地方活力向上地域等において雇用者の数が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc.
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suppl-5041-4/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-25
**第一項** 新租税特別措置法第十条の五の規定は、令和五年分以後の所得税について適用し、令和四年分以前の所得税については、なお従前の例による。
suppl-5041-4/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-25/par-1
The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to income tax for 2023 and subsequent years, and the provisions then in force continue to govern income tax for 2022 and prior years.
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### 第二十六条（給与等の支給額が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where the Amount of Salaries, etc. Paid Has Increased
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suppl-5041-4/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-26
**第一項** 新租税特別措置法第十条の五の四の規定は、令和五年分以後の所得税について適用し、令和四年分以前の所得税については、なお従前の例による。
suppl-5041-4/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-26/par-1
The provisions of Article 10-5-4 of the New Act on Special Measures Concerning Taxation apply to income tax for 2023 and subsequent years, and the provisions then in force continue to govern income tax for 2022 and prior years.
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### 第二十七条（認定特定高度情報通信技術活用設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Certified Specified Advanced Information and Communications Technology Utilization Equipment Is Acquired
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suppl-5041-4/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-27
**第一項** 新租税特別措置法第十条の五の五第三項の規定は、個人が施行日以後に事業の用に供する同条第一項に規定する認定特定高度情報通信技術活用設備について適用し、個人が施行日前に事業の用に供した旧租税特別措置法第十条の五の五第一項に規定する認定特定高度情報通信技術活用設備については、なお従前の例による。
suppl-5041-4/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-27/par-1
The provisions of Article 10-5-5, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to certified specified advanced information and communications technology utilization equipment prescribed in paragraph (1) of that Article that an individual uses for business on or after the Effective Date, and the provisions then in force continue to govern certified specified advanced information and communications technology utilization equipment prescribed in Article 10-5-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual used for business before the Effective Date.
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### 第二十八条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Individuals
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suppl-5041-4/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-28
**第一項** 新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得又は製作若しくは建設をする同項に規定する工業用機械等について適用し、個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十二条第一項に規定する工業用機械等については、なお従前の例による。
suppl-5041-4/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-28/par-1
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that an individual acquires, or manufactures or constructs, on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, or manufactured or constructed, before the Effective Date.
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**第二項** 次の各号に掲げる区域は、当該各号に定める期間においては、それぞれ新租税特別措置法第十二条第一項の表（次項において「新表」という。）の第一号又は第二号の第二欄に掲げる区域とみなして、同条（これらの号に係る部分に限る。）の規定を適用する。この場合において、同条第一項中「個人で次の表の各号の第一欄に掲げる事業者に該当するもの」とあるのは「個人」と、「当該各号の第二欄」とあるのは「次の表の各号の第二欄」と、「減価償却資産のうち当該区域の振興に資するものとして政令で定めるもの」とあるのは「減価償却資産」と、「除く。）」とあるのは「除き、同表の第一号の第二欄に掲げる区域内において同号の第三欄に掲げる事業の用に供した場合にあつては、沖縄振興特別措置法等の一部を改正する法律（令和四年法律第七号。以下この項において「沖振法等改正法」という。）第一条の規定による改正前の沖縄振興特別措置法第三十五条の三第一項に規定する産業高度化・事業革新措置実施計画につき沖振法等改正法附則第五条第二項の規定によりなお従前の例によることとされる場合における同項に規定する認定を受けている個人が当該事業の用に供した場合に限る。）」とする。
suppl-5041-4/art-28/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-28/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-28/par-2
Each area listed in the following items is deemed, during the period specified in the respective item, to be an area listed in the second column of item (i) or item (ii), respectively, of the table in Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (referred to as the "new table" in the following paragraph), and the provisions of that Article (limited to the parts concerning those items) apply. In this case, the phrase "an individual who falls under the category of business operators listed in the first column of the respective items of the following table" in paragraph (1) of that Article is deemed to be replaced with "an individual"; the phrase "the second column of the respective items" is deemed to be replaced with "the second column of the respective items of the following table"; the phrase "depreciable assets that are specified by Cabinet Order as contributing to the promotion of that area" is deemed to be replaced with "depreciable assets"; and the phrase "excluding them)" is deemed to be replaced with "excluding them, and, in the case where they are used for the business listed in the third column of item (i) of that table within the area listed in the second column of that item, limited to the case where an individual that has received the certification prescribed in that paragraph, in the case where the provisions then in force continue to govern, pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Okinawa Promotion Act, etc. Amendment Act, an industrial upgrading and business innovation measures implementation plan prescribed in Article 35-3, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (Act No. 7 of 2022; hereinafter referred to as the "Okinawa Promotion Act, etc. Amendment Act" in this paragraph), uses them for that business)".
machine translation, not official
**一** 施行日の前日において沖縄振興特別措置法等の一部を改正する法律（令和四年法律第七号。以下「沖振法等改正法」という。）附則第五条第一項に規定する産業高度化・事業革新促進計画に定められている沖振法等改正法第一条の規定による改正前の沖縄振興特別措置法（平成十四年法律第十四号。以下「旧沖振法」という。）第三十五条第二項第二号に規定する産業高度化・事業革新促進地域（以下「旧産業高度化・事業革新促進地域」という。）の区域 施行日から施行日以後六月を経過する日（その日までに沖振法等改正法第一条の規定による改正後の沖縄振興特別措置法（以下「新沖振法」という。）第三十五条第四項の規定による同条第一項に規定する産業イノベーション促進計画の提出があった場合には、その提出があった日の前日）までの期間（以下「経過旧産業高度化・事業革新促進計画期間」という。）
suppl-5041-4/art-28/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-28/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-28/par-2/item-1
the area of the industrial upgrading and business innovation promotion area prescribed in Article 35, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002) prior to the amendment by the provisions of Article 1 of the Okinawa Promotion Act, etc. Amendment Act (hereinafter referred to as the "Former Okinawa Promotion Act") (hereinafter referred to as the "former industrial upgrading and business innovation promotion area") that is set out, as of the day before the Effective Date, in the industrial upgrading and business innovation promotion plan prescribed in Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (Act No. 7 of 2022; hereinafter referred to as the "Okinawa Promotion Act, etc. Amendment Act"): the period from the Effective Date to the day on which six months have elapsed from the Effective Date (or, if by that day an industrial innovation promotion plan prescribed in Article 35, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa as amended by the provisions of Article 1 of the Okinawa Promotion Act, etc. Amendment Act (hereinafter referred to as the "New Okinawa Promotion Act") has been submitted pursuant to the provisions of paragraph (4) of that Article, the day before the day on which it was submitted) (hereinafter referred to as the "transitional period for the former industrial upgrading and business innovation promotion plan");
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**二** 施行日の前日において沖振法等改正法附則第六条第一項に規定する旧提出国際物流拠点産業集積計画に定められている沖縄振興特別措置法第四十一条第二項第二号に規定する国際物流拠点産業集積地域（以下「旧国際物流拠点産業集積地域」という。）の区域 施行日から施行日以後六月を経過する日（その日までに新沖振法第四十一条第四項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日）までの期間（以下「経過旧国際物流拠点産業集積計画期間」という。）
suppl-5041-4/art-28/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-28/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-28/par-2/item-2
the area of the international logistics hub industrial cluster area prescribed in Article 41, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa (hereinafter referred to as the "former international logistics hub industrial cluster area") that is set out, as of the day before the Effective Date, in the former submitted international logistics hub industrial cluster plan prescribed in Article 6, paragraph (1) of the Supplementary Provisions of the Okinawa Promotion Act, etc. Amendment Act: the period from the Effective Date to the day on which six months have elapsed from the Effective Date (or, if by that day an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Okinawa Promotion Act has been submitted pursuant to the provisions of paragraph (4) of that Article, the day before the day on which it was submitted) (hereinafter referred to as the "transitional period for the former international logistics hub industrial cluster plan").
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**第三項** 施行日の前日において沖振法等改正法附則第七条第一項に規定する旧認定経済金融活性化計画に定められている沖縄振興特別措置法第五十五条の二第二項第二号に規定する特定経済金融活性化産業（以下「旧特定経済金融活性化産業」という。）に属する事業は、施行日から施行日以後六月を経過する日（その日までに新沖振法第五十五条の二第四項の規定による同条第一項に規定する経済金融活性化計画の認定があった場合には、その認定があった日の前日）までの期間（以下「経過旧経済金融活性化計画期間」という。）においては、新表の第三号の第三欄に掲げる事業とみなして、新租税特別措置法第十二条（同号に係る部分に限る。）の規定を適用する。この場合において、同条第一項中「個人で次の表の各号の第一欄に掲げる事業者に該当するもの」とあるのは「個人」と、「当該各号の第二欄」とあるのは「次の表の各号の第二欄」と、「減価償却資産のうち当該区域の振興に資するものとして政令で定めるもの」とあるのは「減価償却資産」とする。
suppl-5041-4/art-28/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-28/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-28/par-3
A business belonging to the specified economic and financial revitalization industry prescribed in Article 55-2, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa (hereinafter referred to as the "former specified economic and financial revitalization industry") that is set out, as of the day before the Effective Date, in the former certified economic and financial revitalization plan prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Okinawa Promotion Act, etc. Amendment Act is deemed, during the period from the Effective Date to the day on which six months have elapsed from the Effective Date (or, if by that day an economic and financial revitalization plan prescribed in Article 55-2, paragraph (1) of the New Okinawa Promotion Act has been certified pursuant to the provisions of paragraph (4) of that Article, the day before the day on which it was certified) (hereinafter referred to as the "transitional period for the former economic and financial revitalization plan"), to be a business listed in the third column of item (iii) of the new table, and the provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply. In this case, the phrase "an individual who falls under the category of business operators listed in the first column of the respective items of the following table" in paragraph (1) of that Article is deemed to be replaced with "an individual"; the phrase "the second column of the respective items" is deemed to be replaced with "the second column of the respective items of the following table"; and the phrase "depreciable assets that are specified by Cabinet Order as contributing to the promotion of that area" is deemed to be replaced with "depreciable assets".
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**第四項** 個人が令和四年以前の各年において旧租税特別措置法第十三条第一項の障害者を雇用しており、かつ、同項各号に掲げる要件のいずれかを満たす場合における同項に規定する十二月三十一日において有する同項に規定する特定機械装置については、なお従前の例による。
suppl-5041-4/art-28/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-28/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-28/par-4
The provisions then in force continue to govern specified machinery and equipment prescribed in Article 13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual holds as of December 31 prescribed in that paragraph in the case where the individual employed persons with disabilities referred to in that paragraph in any year up to and including 2022 and meets any of the requirements listed in the items of that paragraph.
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**第五項** 新租税特別措置法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、個人が施行日前に取得又は建設をした旧租税特別措置法第十五条第一項に規定する倉庫用建物等については、なお従前の例による。
suppl-5041-4/art-28/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-28/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-28/par-5
The provisions of Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date.
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### 第二十九条（個人の特定災害防止準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Specified Disaster Prevention of Individuals
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suppl-5041-4/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-29
**第一項** 旧租税特別措置法第二十条第一項に規定する個人の令和四年分以前の所得税については、なお従前の例による。
suppl-5041-4/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-29/par-1
The provisions then in force continue to govern income tax for 2022 and prior years of an individual prescribed in Article 20, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
**第二項** 令和四年十二月三十一日（以下この項において「基準日」という。）において廃棄物の処理及び清掃に関する法律（昭和四十五年法律第百三十七号）第八条第一項又は第十五条第一項の許可（以下この項において「設置許可」という。）を受けている個人（基準日後に他の者から旧租税特別措置法第二十条第一項に規定する特定廃棄物最終処分場（当該他の者が法人又は所得税法第二条第一項第八号に規定する人格のない社団等である場合には当該特定廃棄物最終処分場に係る設置許可を受けた日が当該他の者の施行日の前日を含む事業年度終了の日以前であるものに、当該他の者が個人である場合には当該特定廃棄物最終処分場に係る設置許可を受けた日が基準日以前であるものに、それぞれ限る。）の移転を受ける個人を含む。）の令和五年以後の各年分の事業所得の金額の計算については、旧租税特別措置法第二十条の規定は、なおその効力を有する。この場合において、同条第一項中「令和四年三月三十一日」とあるのは「令和十一年三月三十一日」と、「百分の六十」とあるのは「百分の六十（当該年分が、令和七年分であるときは百分の五十とし、令和八年分であるときは百分の四十とし、令和九年分であるときは百分の三十とし、令和十年分であるときは百分の二十とし、令和十一年分であるときは百分の十とする。）」と、同条第三項第四号中「相続人」とあるのは「相続人（所得税法等の一部を改正する法律（令和四年法律第四号）附則第二十九条第二項に規定する個人であるものに限る。第六項及び第七項において同じ。）」とする。
suppl-5041-4/art-29/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-29/par-2
With regard to the calculation of the amount of business income for each year from 2023 onward of an individual who, as of December 31, 2022 (hereinafter referred to as the "base date" in this paragraph), has obtained the permission under Article 8, paragraph (1) or Article 15, paragraph (1) of the Act on Waste Management and Public Cleaning (Act No. 137 of 1970) (hereinafter referred to as "installation permission" in this paragraph) (including an individual who, after the base date, receives from another person a transfer of a specified final disposal site for waste prescribed in Article 20, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited, where that other person is a corporation or an association or foundation without juridical personality prescribed in Article 2, paragraph (1), item (viii) of the Income Tax Act, to a specified final disposal site for waste for which the day on which the installation permission was obtained is on or before the end of the business year of that other person that includes the day before the Effective Date, and, where that other person is an individual, to a specified final disposal site for waste for which the day on which the installation permission was obtained is on or before the base date)), the provisions of Article 20 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "March 31, 2022" in paragraph (1) of that Article is deemed to be replaced with "March 31, 2029"; the phrase "60 percent" is deemed to be replaced with "60 percent (or, where the relevant year is 2025, 50 percent; where it is 2026, 40 percent; where it is 2027, 30 percent; where it is 2028, 20 percent; and where it is 2029, 10 percent)"; and the phrase "heir" in paragraph (3), item (iv) of that Article is deemed to be replaced with "heir (limited to one who is an individual prescribed in Article 29, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022); the same applies in paragraphs (6) and (7))".
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### 第三十条（個人の農業経営基盤強化準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Individuals
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suppl-5041-4/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-30
**第一項** 新租税特別措置法第二十四条の二第一項に規定する認定農業者等に該当する個人で基盤強化法等改正法附則第十一条第二項に規定する協議の結果において、市町村が適切と認める区域における農業において中心的な役割を果たすことが見込まれる農業者とされたものは、基盤強化法等改正法附則第五条第一項に規定する二年を経過する日までの間は、新租税特別措置法第二十四条の二第一項に規定する財務省令で定めるものとみなして、同条の規定を適用する。
suppl-5041-4/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-30/par-1
An individual who falls under the category of certified farmers, etc. prescribed in Article 24-2, paragraph (1) of the New Act on Special Measures Concerning Taxation and who, as a result of the consultation prescribed in Article 11, paragraph (2) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act, has been identified as a farmer expected to play a central role in agriculture in the area that the municipality finds appropriate, is deemed, until the day on which the two years prescribed in Article 5, paragraph (1) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act elapse, to be a person specified by Order of the Ministry of Finance as prescribed in Article 24-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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### 第三十一条（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Necessary Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Business Operators
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suppl-5041-4/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-31
**第一項** 新租税特別措置法第二十八条の二第一項の規定は、同項に規定する中小事業者が施行日以後に取得又は製作若しくは建設をする同項に規定する少額減価償却資産について適用し、旧租税特別措置法第二十八条の二第一項に規定する中小事業者が施行日前に取得又は製作若しくは建設をした同項に規定する少額減価償却資産については、なお従前の例による。
suppl-5041-4/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-31/par-1
The provisions of Article 28-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in that paragraph that a small and medium sized business operator prescribed in that paragraph acquires, or manufactures or constructs, on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in that paragraph that a small and medium sized business operator prescribed in Article 28-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired, or manufactured or constructed, before the Effective Date.
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### 第三十二条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-5041-4/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32
**第一項** 新租税特別措置法第三十三条第二項（新租税特別措置法第三十三条の二第二項において準用する場合を含む。以下この項において同じ。）の規定は、個人が施行日以後にされる収用等（新租税特別措置法第三十三条第一項（新租税特別措置法第三十三条の二第二項において準用する場合を含む。）に規定する収用等をいう。）に係る新租税特別措置法第三十三条第二項に規定する代替資産となるべき資産について適用する。
suppl-5041-4/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-1
The provisions of Article 33, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 33-2, paragraph (2) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) apply to assets that are to be substitute assets prescribed in Article 33, paragraph (2) of the New Act on Special Measures Concerning Taxation relating to an expropriation, etc. (meaning an expropriation, etc. prescribed in Article 33, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 33-2, paragraph (2) of the New Act on Special Measures Concerning Taxation)) to which an individual is subjected on or after the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第三十四条第二項（第七号に係る部分に限る。）の規定は、個人の有する同条第一項に規定する土地等が附則第一条第十一号に定める日以後に買い取られる場合について適用し、個人の有する旧租税特別措置法第三十四条第一項に規定する土地等が同日前に買い取られた場合については、なお従前の例による。
suppl-5041-4/art-32/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-2
The provisions of Article 34, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (vii)) apply in the case where land, etc. prescribed in paragraph (1) of that Article held by an individual is purchased on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern the case where land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual was purchased before that date.
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**第三項** 附則第一条第十一号に定める日以後に、旧租税特別措置法第三十四条第二項第七号に規定する農用地で基盤強化法等改正法附則第六条第三項の規定によりなお従前の例によることとされる場合における同項に規定する農用地利用規程に係る基盤強化法等改正法第一条の規定による改正前の農業経営基盤強化促進法（昭和五十五年法律第六十五号。以下「旧基盤強化法」という。）第二十三条の二第一項に規定する農用地利用改善事業の実施区域内にあるものが、基盤強化法等改正法附則第六条第三項の規定によりなお従前の例によることとされる場合における旧基盤強化法第二十三条の二第六項の申出に基づき、同項の農地中間管理機構（旧租税特別措置法第三十四条第二項第七号に規定する農地中間管理機構に限る。）に買い取られる場合には、当該買い取られる場合を新租税特別措置法第三十四条第二項第七号に掲げる場合に該当するものとみなして、同条の規定を適用する。
suppl-5041-4/art-32/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-3
If, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, agricultural land prescribed in Article 34, paragraph (2), item (vii) of the Former Act on Special Measures Concerning Taxation that is located within the implementation area of an agricultural land use improvement project prescribed in Article 23-2, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980) prior to the amendment by the provisions of Article 1 of the Agricultural Management Foundation Act, etc. Amendment Act (hereinafter referred to as the "Former Act on Promotion of Improvement of Agricultural Management Foundation"), relating to the agricultural land use rules prescribed in Article 6, paragraph (3) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act in the case where the provisions then in force continue to govern pursuant to that paragraph, is purchased by the farmland intermediary management organization referred to in Article 23-2, paragraph (6) of the Former Act on Promotion of Improvement of Agricultural Management Foundation (limited to a farmland intermediary management organization prescribed in Article 34, paragraph (2), item (vii) of the Former Act on Special Measures Concerning Taxation) based on a request under that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 6, paragraph (3) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act, that case of purchase is deemed to fall under the case listed in Article 34, paragraph (2), item (vii) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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**第四項** 前項の規定の適用がある場合における新租税特別措置法第三十四条の二の規定の適用については、同条第二項第二十五号中「場合」とあるのは、「場合（所得税法等の一部を改正する法律（令和四年法律第四号）附則第三十二条第三項の規定によりみなして適用する前条第二項第七号に掲げる場合に該当する場合を除く。）」とする。
suppl-5041-4/art-32/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-4
With regard to the application of the provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "case" in paragraph (2), item (xxv) of that Article is deemed to be replaced with "case (excluding a case that falls under the case listed in paragraph (2), item (vii) of the preceding Article as applied by deeming pursuant to the provisions of Article 32, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022))".
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**第五項** 新租税特別措置法第三十四条の二第二項（第二十五号に係る部分に限る。）の規定は、個人の有する同条第一項に規定する土地等が附則第一条第十一号に定める日以後に買い取られる場合について適用し、個人の有する旧租税特別措置法第三十四条の二第一項に規定する土地等が同日前に買い取られた場合については、なお従前の例による。
suppl-5041-4/art-32/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-32/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-5
The provisions of Article 34-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xxv)) apply in the case where land, etc. prescribed in paragraph (1) of that Article held by an individual is purchased on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern the case where land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual was purchased before that date.
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**第六項** 附則第一条第十一号に定める日以後に、旧租税特別措置法第三十四条の二第二項第二十五号に規定する農用地で同号に規定する農用地区域として定められている区域内にあるものが、基盤強化法等改正法附則第三条第二項の規定によりなお従前の例によることとされる場合における旧基盤強化法第十六条第二項の協議に基づき、同項の農地中間管理機構（同号に規定する農地中間管理機構に限る。）に買い取られる場合（新租税特別措置法第三十四条第二項第七号（第三項の規定によりみなして適用する場合を含む。）に掲げる場合に該当する場合を除く。）には、当該買い取られる場合を新租税特別措置法第三十四条の二第二項第二十五号に掲げる場合に該当するものとみなして、同条の規定を適用する。
suppl-5041-4/art-32/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-6
If, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, agricultural land prescribed in Article 34-2, paragraph (2), item (xxv) of the Former Act on Special Measures Concerning Taxation that is located within the area designated as an agricultural land area prescribed in that item is purchased by the farmland intermediary management organization referred to in Article 16, paragraph (2) of the Former Act on Promotion of Improvement of Agricultural Management Foundation (limited to a farmland intermediary management organization prescribed in that item) based on the consultation under that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act (excluding a case that falls under the case listed in Article 34, paragraph (2), item (vii) of the New Act on Special Measures Concerning Taxation (including as applied by deeming pursuant to the provisions of paragraph (3))), that case of purchase is deemed to fall under the case listed in Article 34-2, paragraph (2), item (xxv) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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**第七項** 新租税特別措置法第三十四条の三第二項（第二号に係る部分に限る。）の規定は、個人が附則第一条第十一号に定める日以後に行う新租税特別措置法第三十四条の三第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の三第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-5041-4/art-32/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-32/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-7
The provisions of Article 34-3, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to a transfer of land, etc. prescribed in Article 34-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
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**第八項** 附則第一条第十一号に定める日以後に旧租税特別措置法第三十四条の三第二項第二号に規定する土地等を基盤強化法等改正法附則第五条第二項の規定によりなおその効力を有するものとされる同項に規定する農用地利用集積計画の定めるところにより譲渡した場合（新租税特別措置法第三十四条第二項第七号（第三項の規定によりみなして適用する場合を含む。）又は第三十四条の二第二項第二十五号（第六項の規定によりみなして適用する場合を含む。）の規定の適用がある場合を除く。）には、当該譲渡した場合を新租税特別措置法第三十四条の三第二項第二号に掲げる場合に該当するものとみなして、同条の規定を適用する。
suppl-5041-4/art-32/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-32/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-8
If, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, land, etc. prescribed in Article 34-3, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation is transferred under the agricultural land use consolidation plan prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act that remains in force pursuant to the provisions of that paragraph (excluding the case where the provisions of Article 34, paragraph (2), item (vii) (including as applied by deeming pursuant to the provisions of paragraph (3)) or Article 34-2, paragraph (2), item (xxv) (including as applied by deeming pursuant to the provisions of paragraph (6)) of the New Act on Special Measures Concerning Taxation apply), that case of transfer is deemed to fall under the case listed in Article 34-3, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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**第九項** 個人が施行日前に行った旧租税特別措置法第三十四条の三第二項第三号に規定する土地等の譲渡については、なお従前の例による。
suppl-5041-4/art-32/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-32/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-9
The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-3, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第十項** 個人が施行日前に行った旧租税特別措置法第三十四条の三第二項第七号に規定する土地の譲渡については、なお従前の例による。
suppl-5041-4/art-32/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-32/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-10
The provisions then in force continue to govern a transfer of land prescribed in Article 34-3, paragraph (2), item (vii) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第十一項** 個人が施行日前に行った旧租税特別措置法第三十四条の三第二項第九号に規定する土地等の譲渡については、なお従前の例による。
suppl-5041-4/art-32/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-32/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-11
The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-3, paragraph (2), item (ix) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第十二項** 個人が施行日前に行った旧租税特別措置法第三十七条の六第一項第二号に規定する交換分合による同項に規定する土地等の同項に規定する譲渡については、なお従前の例による。
suppl-5041-4/art-32/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-32/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-12
The provisions then in force continue to govern a transfer prescribed in Article 37-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation of land, etc. prescribed in that paragraph by exchange and consolidation prescribed in item (ii) of that paragraph that an individual made before the Effective Date.
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**第十三項** 個人が旧租税特別措置法第三十七条の九第一項に規定する取得をした日の属する年の十二月三十一日後十年以内に行った同項に規定する事業用土地等の同項に規定する譲渡については、なお従前の例による。
suppl-5041-4/art-32/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-32/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-13
The provisions then in force continue to govern a transfer prescribed in Article 37-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation of business land, etc. prescribed in that paragraph that an individual made within 10 years after December 31 of the year that includes the day of the acquisition prescribed in that paragraph.
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### 第三十三条（債務処理計画に基づき資産を贈与した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Gift of Assets Based on a Debt Workout Plan
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suppl-5041-4/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-33
**第一項** 新租税特別措置法第四十条の三の二第一項の規定は、同項の個人が施行日以後に行う同項の贈与について適用し、旧租税特別措置法第四十条の三の二第一項の個人が施行日前に行った同項の贈与については、なお従前の例による。
suppl-5041-4/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-33/par-1
The provisions of Article 40-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a gift referred to in that paragraph that an individual referred to in that paragraph makes on or after the Effective Date, and the provisions then in force continue to govern a gift referred to in that paragraph that an individual referred to in Article 40-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made before the Effective Date.
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### 第三十四条（住宅借入金等を有する場合の特別税額控除に関する経過措置） — Transitional Measures Concerning the Special Tax Credit in the Case of Having Housing Loans, etc.
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suppl-5041-4/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-34
**第一項** 新租税特別措置法第四十一条から第四十一条の二の二まで（新租税特別措置法第四十一条第六項、第十三項及び第十六項に係る部分を除く。）の規定は、個人が令和四年一月一日以後に新租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。）を同項の定めるところによりその者の居住の用に供する場合について適用し、個人が同日前に旧租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。）を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-5041-4/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-34/par-1
The provisions of Articles 41 through 41-2-2 of the New Act on Special Measures Concerning Taxation (excluding the parts concerning Article 41, paragraphs (6), (13) and (16) of the New Act on Special Measures Concerning Taxation) apply in the case where an individual, on or after January 1, 2022, uses a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, or a house on which extension or renovation, etc. has been carried out (limited to the part pertaining to that extension or renovation, etc.), for the individual's own residential use as prescribed in that paragraph, and the provisions then in force continue to govern the case where an individual, before that date, used a residential house or existing house prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or a house on which extension or renovation, etc. has been carried out (limited to the part pertaining to that extension or renovation, etc.), for the individual's own residential use as prescribed in that paragraph.
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**第二項** 施行日から住宅の質の向上及び円滑な取引環境の整備のための長期優良住宅の普及の促進に関する法律等の一部を改正する法律（令和三年法律第四十八号）附則第一条第四号に掲げる規定の施行の日の前日までの間における新租税特別措置法第四十一条第十項及び第十九項の規定の適用については、同条第十項第一号及び第十九項第一号中「第十一条第一項」とあるのは、「第十条第二号」とする。
suppl-5041-4/art-34/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-34/par-2
With regard to the application of the provisions of Article 41, paragraphs (10) and (19) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Act on the Promotion of Long-Life Quality Housing, etc. for Improving the Quality of Housing and Developing an Environment for Smooth Transactions (Act No. 48 of 2021) come into effect, the phrase "Article 11, paragraph (1)" in paragraph (10), item (i) and paragraph (19), item (i) of that Article is deemed to be replaced with "Article 10, item (ii)".
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**第三項** 新租税特別措置法第四十一条の二の三第一項に規定する債権者のうち同条第二項に規定する十月三十一日に同項の調書を提出することが困難である旨その他の財務省令で定める事項を記載した届出書を令和六年一月三十一日までに同項に規定する所轄税務署長に提出したものは、その者が当該税務署長にその困難である事情が解消した旨その他の財務省令で定める事項を記載した届出書を提出する日までの間は、同条の規定にかかわらず、同項の規定による調書の提出を要しない。
suppl-5041-4/art-34/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-34/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-34/par-3
A creditor prescribed in Article 41-2-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that has, by January 31, 2024, submitted to the district director of the competent tax office prescribed in paragraph (2) of that Article a written notification stating that it is difficult for the creditor to submit the record referred to in that paragraph on October 31 prescribed in that paragraph and other matters specified by Order of the Ministry of Finance is not required, notwithstanding the provisions of that Article, to submit the record under the provisions of that paragraph until the day on which the creditor submits to that district director a written notification stating that the circumstances making it difficult have ceased to exist and other matters specified by Order of the Ministry of Finance.
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### 第三十五条（既存住宅の耐震改修をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out
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suppl-5041-4/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-35
**第一項** 新租税特別措置法第四十一条の十九の二の規定は、個人が令和四年一月一日以後に同条第一項に規定する住宅耐震改修をする場合について適用し、個人が同日前に旧租税特別措置法第四十一条の十九の二第一項に規定する住宅耐震改修をした場合については、なお従前の例による。
suppl-5041-4/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-35/par-1
The provisions of Article 41-19-2 of the New Act on Special Measures Concerning Taxation apply in the case where an individual carries out seismic retrofitting of a house prescribed in paragraph (1) of that Article on or after January 1, 2022, and the provisions then in force continue to govern the case where an individual carried out seismic retrofitting of a house prescribed in Article 41-19-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date.
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### 第三十六条（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where Specified Renovation Work Is Carried Out on Existing Housing
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suppl-5041-4/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-36
**第一項** 新租税特別措置法第四十一条の十九の三第一項から第六項までの規定は、同条第一項に規定する特定個人又は個人が、当該特定個人又は個人の所有する同項に規定する居住用の家屋について同項に規定する対象高齢者等居住改修工事等、同条第二項に規定する対象一般断熱改修工事等、同条第三項に規定する対象多世帯同居改修工事等又は同条第四項に規定する対象住宅耐震改修若しくは対象耐久性向上改修工事等をして、当該居住用の家屋を令和四年一月一日以後に当該特定個人又は個人の居住の用に供する場合について適用し、旧租税特別措置法第四十一条の十九の三第一項に規定する特定個人又は個人が、当該特定個人又は個人の所有する同項に規定する居住用の家屋について同項の高齢者等居住改修工事等、同条第三項に規定する対象一般断熱改修工事等、同条第五項の多世帯同居改修工事等又は同条第六項に規定する対象住宅耐震改修若しくは対象耐久性向上改修工事等をして、当該居住用の家屋を同日前に当該特定個人又は個人の居住の用に供した場合については、なお従前の例による。
suppl-5041-4/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-36/par-1
The provisions of Article 41-19-3, paragraphs (1) through (6) of the New Act on Special Measures Concerning Taxation apply in the case where a specified individual or an individual prescribed in paragraph (1) of that Article carries out, on a house for residential use prescribed in that paragraph that is owned by that specified individual or individual, covered renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph, covered general heat insulation renovation work, etc. prescribed in paragraph (2) of that Article, covered renovation work for multi-generational cohabitation, etc. prescribed in paragraph (3) of that Article, or covered seismic retrofitting of a house or covered durability improvement renovation work, etc. prescribed in paragraph (4) of that Article, and uses that house for residential use as the residence of that specified individual or individual on or after January 1, 2022, and the provisions then in force continue to govern the case where a specified individual or an individual prescribed in Article 41-19-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out, on a house for residential use prescribed in that paragraph that is owned by that specified individual or individual, renovation work to make a home suitable for elderly persons, etc. referred to in that paragraph, covered general heat insulation renovation work, etc. prescribed in paragraph (3) of that Article, renovation work for multi-generational cohabitation, etc. referred to in paragraph (5) of that Article, or covered seismic retrofitting of a house or covered durability improvement renovation work, etc. prescribed in paragraph (6) of that Article, and used that house for residential use as the residence of that specified individual or individual before that date.
machine translation, not official
### 第三十七条（認定住宅の新築等をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where a Certified House Is Newly Constructed, etc.
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suppl-5041-4/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-37
**第一項** 新租税特別措置法第四十一条の十九の四の規定は、個人が、認定住宅等（同条第一項に規定する認定住宅等をいう。以下この条において同じ。）の新築又は認定住宅等で建築後使用されたことのないものの同項に規定する取得をして、当該認定住宅等を令和四年一月一日以後にその者の居住の用に供する場合について適用し、個人が、認定住宅（旧租税特別措置法第四十一条の十九の四第一項に規定する認定住宅をいう。以下この条において同じ。）の新築又は認定住宅で建築後使用されたことのないものの旧租税特別措置法第四十一条の十九の四第一項に規定する取得をして、当該認定住宅を同日前にその者の居住の用に供した場合については、なお従前の例による。
suppl-5041-4/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-37/par-1
The provisions of Article 41-19-4 of the New Act on Special Measures Concerning Taxation apply in the case where an individual newly constructs a certified house, etc. (meaning a certified house, etc. prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) or makes an acquisition prescribed in that paragraph of a certified house, etc. that has not been used since its construction, and uses that certified house, etc. for the individual's own residential use on or after January 1, 2022, and the provisions then in force continue to govern the case where an individual newly constructed a certified house (meaning a certified house prescribed in Article 41-19-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) or made an acquisition prescribed in Article 41-19-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a certified house that had not been used since its construction, and used that certified house for the individual's own residential use before that date.
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### 第三十八条（令和三年に開催される東京オリンピック競技大会又は東京パラリンピック競技大会に参加等をする非居住者等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation for Nonresidents, etc. Participating, etc. in the Tokyo Olympic Games or the Tokyo Paralympic Games Held in 2021
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suppl-5041-4/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-38
**第一項** 旧租税特別措置法第四十一条の二十三第一項の非居住者の同項に規定する国内源泉所得及び同条第三項の外国法人の同項に規定する使用料については、なお従前の例による。
suppl-5041-4/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-38/par-1
The provisions then in force continue to govern domestic source income prescribed in Article 41-23, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a nonresident referred to in that paragraph and royalties prescribed in paragraph (3) of that Article of a foreign corporation referred to in that paragraph.
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### 第三十九条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-5041-4/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-39
**第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人（租税特別措置法第二条第二項第二号に規定する人格のない社団等を含む。以下附則第四十七条までにおいて同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-5041-4/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-39/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; the same applies hereinafter up to Article 47 of the Supplementary Provisions) beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of corporations that began before the Effective Date.
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### 第四十条（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa
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suppl-5041-4/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40
**第一項** 新租税特別措置法第四十二条の九第一項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する工業用機械等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の九第一項に規定する工業用機械等については、なお従前の例による。
suppl-5041-4/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-1
The provisions of Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation acquires, or manufactures or constructs, on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, or manufactured or constructed, before the Effective Date.
machine translation, not official
**第二項** 次の各号に掲げる区域は、当該各号に定める期間においては、それぞれ新租税特別措置法第四十二条の九第一項の表（次項及び第四項において「新表」という。）の第一号から第四号までの第二欄に掲げる区域とみなして、同条（これらの号に係る部分に限る。）の規定を適用する。この場合において、同条第一項中「法人で次の表の各号の第一欄に掲げる事業者に該当するもの」とあるのは「法人」と、「当該各号の第二欄」とあるのは「次の表の各号の第二欄」と、「減価償却資産のうち当該区域の振興に資するものとして政令で定めるもの」とあるのは「減価償却資産」と、「供したとき」とあるのは「供したとき（同表の第三号の第二欄に掲げる区域内において同号の第三欄に掲げる事業の用に供した場合にあつては、沖縄振興特別措置法等の一部を改正する法律（令和四年法律第七号。以下この項において「沖振法等改正法」という。）第一条の規定による改正前の沖縄振興特別措置法第三十五条の三第一項に規定する産業高度化・事業革新措置実施計画につき沖振法等改正法附則第五条第二項の規定によりなお従前の例によることとされる場合における同項に規定する認定を受けている法人が当該事業の用に供した場合に限る。）」とする。
suppl-5041-4/art-40/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-2
Each area listed in the following items is deemed, during the period specified in the respective item, to be an area listed in the second column of items (i) through (iv), respectively, of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation (referred to as the "new table" in the following paragraph and paragraph (4)), and the provisions of that Article (limited to the parts concerning those items) apply. In this case, the phrase "a corporation that falls under the category of business operators listed in the first column of the respective items of the following table" in paragraph (1) of that Article is deemed to be replaced with "a corporation"; the phrase "the second column of the respective items" is deemed to be replaced with "the second column of the respective items of the following table"; the phrase "depreciable assets that are specified by Cabinet Order as contributing to the promotion of that area" is deemed to be replaced with "depreciable assets"; and the phrase "when used" is deemed to be replaced with "when used (limited, in the case where they are used for the business listed in the third column of item (iii) of that table within the area listed in the second column of that item, to the case where a corporation that has received the certification prescribed in that paragraph, in the case where the provisions then in force continue to govern, pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Okinawa Promotion Act, etc. Amendment Act, an industrial upgrading and business innovation measures implementation plan prescribed in Article 35-3, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (Act No. 7 of 2022; hereinafter referred to as the "Okinawa Promotion Act, etc. Amendment Act" in this paragraph), uses them for that business)".
machine translation, not official
**一** 施行日の前日において沖振法等改正法附則第三条第一項に規定する旧提出観光地形成促進計画に定められている沖縄振興特別措置法第六条第二項第二号に規定する観光地形成促進地域（以下「旧観光地形成促進地域」という。）の区域 施行日から施行日以後六月を経過する日（その日までに新沖振法第六条第四項の規定による同条第一項に規定する観光地形成促進計画の提出があった場合には、その提出があった日の前日）までの期間（以下「経過旧観光地形成促進計画期間」という。）
suppl-5041-4/art-40/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-2/item-1
the area of the tourism destination development promotion area prescribed in Article 6, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa (hereinafter referred to as the "former tourism destination development promotion area") that is set out, as of the day before the Effective Date, in the former submitted tourism destination development promotion plan prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Okinawa Promotion Act, etc. Amendment Act: the period from the Effective Date to the day on which six months have elapsed from the Effective Date (or, if by that day a tourism destination development promotion plan prescribed in Article 6, paragraph (1) of the New Okinawa Promotion Act has been submitted pursuant to the provisions of paragraph (4) of that Article, the day before the day on which it was submitted) (hereinafter referred to as the "transitional period for the former tourism area formation promotion plan");
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**二** 施行日の前日において沖振法等改正法附則第四条第一項に規定する旧提出情報通信産業振興計画に定められている沖縄振興特別措置法第二十八条第二項第二号に規定する情報通信産業振興地域（以下「旧情報通信産業振興地域」という。）の区域 施行日から施行日以後六月を経過する日（その日までに新沖振法第二十八条第四項の規定による同条第一項に規定する情報通信産業振興計画の提出があった場合には、その提出があった日の前日）までの期間（以下「経過旧情報通信産業振興計画期間」という。）
suppl-5041-4/art-40/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-2/item-2
the area of the information and communications industry promotion area prescribed in Article 28, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa (hereinafter referred to as the "former information and communications industry promotion area") that is set out, as of the day before the Effective Date, in the former submitted information and communications industry promotion plan prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Okinawa Promotion Act, etc. Amendment Act: the period from the Effective Date to the day on which six months have elapsed from the Effective Date (or, if by that day an information and communications industry promotion plan prescribed in Article 28, paragraph (1) of the New Okinawa Promotion Act has been submitted pursuant to the provisions of paragraph (4) of that Article, the day before the day on which it was submitted) (hereinafter referred to as the "transitional period for the former information and communications industry promotion plan");
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**三** 旧産業高度化・事業革新促進地域の区域 経過旧産業高度化・事業革新促進計画期間
suppl-5041-4/art-40/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-2/item-3
the area of the former industrial upgrading and business innovation promotion area: the transitional period for the former industrial upgrading and business innovation promotion plan;
machine translation, not official
**四** 旧国際物流拠点産業集積地域の区域 経過旧国際物流拠点産業集積計画期間
suppl-5041-4/art-40/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-2/item-4
the area of the former international logistics hub industrial cluster area: the transitional period for the former international logistics hub industrial cluster plan.
machine translation, not official
**第三項** 旧特定経済金融活性化産業に属する事業は、経過旧経済金融活性化計画期間においては、新表の第五号の第三欄に掲げる事業とみなして、新租税特別措置法第四十二条の九（同号に係る部分に限る。）の規定を適用する。この場合において、同条第一項中「法人で次の表の各号の第一欄に掲げる事業者に該当するもの」とあるのは「法人」と、「当該各号の第二欄」とあるのは「次の表の各号の第二欄」と、「減価償却資産のうち当該区域の振興に資するものとして政令で定めるもの」とあるのは「減価償却資産」とする。
suppl-5041-4/art-40/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-3
A business belonging to the former specified economic and financial revitalization industry is deemed, during the transitional period for the former economic and financial revitalization plan, to be a business listed in the third column of item (v) of the new table, and the provisions of Article 42-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply. In this case, the phrase "a corporation that falls under the category of business operators listed in the first column of the respective items of the following table" in paragraph (1) of that Article is deemed to be replaced with "a corporation"; the phrase "the second column of the respective items" is deemed to be replaced with "the second column of the respective items of the following table"; and the phrase "depreciable assets that are specified by Cabinet Order as contributing to the promotion of that area" is deemed to be replaced with "depreciable assets".
machine translation, not official
**第四項** 新租税特別措置法第四十二条の九第二項の規定は、法人の施行日以後に終了する事業年度（新表の各号の第一欄に掲げる事業者に該当することとなった日以後に終了する事業年度（以下この項において「適用年度」という。）に限る。）分の法人税について適用し、法人の施行日前に終了した事業年度（施行日以後に終了する事業年度（適用年度を除く。）を含む。）分の法人税については、なお従前の例による。
suppl-5041-4/art-40/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-4
The provisions of Article 42-9, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of corporations ending on or after the Effective Date (limited to business years ending on or after the day on which the corporation came to fall under the category of business operators listed in the first column of the respective items of the new table (hereinafter referred to as the "applicable business year" in this paragraph)), and the provisions then in force continue to govern corporation tax for business years of corporations that ended before the Effective Date (including business years ending on or after the Effective Date (excluding applicable business years)).
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### 第四十一条（地方活力向上地域等において特定建物等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in Areas for Improving Regional Vitality, etc.
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suppl-5041-4/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-41
**第一項** 新租税特別措置法第四十二条の十一の三第一項及び第二項の規定は、令和二年三月三十一日以後にこれらの規定に規定する認定を受けた法人が施行日以後に取得又は建設をする当該認定に係る同条第一項に規定する特定建物等について適用し、同月三十一日以後に旧租税特別措置法第四十二条の十一の三第一項又は第二項に規定する認定を受けた法人が施行日前に取得又は建設をした当該認定に係る同条第一項に規定する特定建物等及び同月三十一日前に同項又は同条第二項に規定する認定を受けた法人が取得又は建設をした当該認定に係る同条第一項に規定する特定建物等については、なお従前の例による。
suppl-5041-4/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-41/par-1
The provisions of Article 42-11-3, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified buildings, etc. prescribed in paragraph (1) of that Article that relate to the certification prescribed in those provisions and that a corporation which received that certification on or after March 31, 2020 acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified buildings, etc. prescribed in paragraph (1) of that Article that relate to the certification prescribed in Article 42-11-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation and that a corporation which received that certification on or after March 31, 2020 acquired or constructed before the Effective Date, and specified buildings, etc. prescribed in paragraph (1) of that Article that relate to the certification prescribed in that paragraph or paragraph (2) of that Article and that a corporation which received that certification before March 31, 2020 acquired or constructed.
machine translation, not official
### 第四十二条（認定特定高度情報通信技術活用設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Certified Specified Advanced Information and Communications Technology Utilization Equipment Is Acquired
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suppl-5041-4/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-42
**第一項** 新租税特別措置法第四十二条の十二の六第二項の規定は、法人が施行日以後に事業の用に供する同条第一項に規定する認定特定高度情報通信技術活用設備について適用し、法人が施行日前に事業の用に供した旧租税特別措置法第四十二条の十二の六第一項に規定する認定特定高度情報通信技術活用設備については、なお従前の例による。
suppl-5041-4/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-42/par-1
The provisions of Article 42-12-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to certified specified advanced information and communications technology utilization equipment prescribed in paragraph (1) of that Article that a corporation uses for business on or after the Effective Date, and the provisions then in force continue to govern certified specified advanced information and communications technology utilization equipment prescribed in Article 42-12-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation used for business before the Effective Date.
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### 第四十三条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Corporations
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suppl-5041-4/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43
**第一項** 新租税特別措置法第四十五条第一項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する工業用機械等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十五条第一項に規定する工業用機械等については、なお従前の例による。
suppl-5041-4/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/par-1
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation acquires, or manufactures or constructs, on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, or manufactured or constructed, before the Effective Date.
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**第二項** 次の各号に掲げる区域は、当該各号に定める期間においては、それぞれ新租税特別措置法第四十五条第一項の表（次項において「新表」という。）の第一号又は第二号の第二欄に掲げる区域とみなして、同条（これらの号に係る部分に限る。）の規定を適用する。この場合において、同条第一項中「法人で次の表の各号の第一欄に掲げる事業者に該当するもの」とあるのは「法人」と、「当該各号の第二欄」とあるのは「次の表の各号の第二欄」と、「減価償却資産のうち当該区域の振興に資するものとして政令で定めるもの」とあるのは「減価償却資産」と、「除く。）」とあるのは「除き、同表の第一号の第二欄に掲げる区域内において同号の第三欄に掲げる事業の用に供した場合にあつては、沖縄振興特別措置法等の一部を改正する法律（令和四年法律第七号。以下この項において「沖振法等改正法」という。）第一条の規定による改正前の沖縄振興特別措置法第三十五条の三第一項に規定する産業高度化・事業革新措置実施計画につき沖振法等改正法附則第五条第二項の規定によりなお従前の例によることとされる場合における同項に規定する認定を受けている法人が当該事業の用に供した場合に限る。）」とする。
suppl-5041-4/art-43/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/par-2
Each area listed in the following items is deemed, during the period specified in the respective item, to be an area listed in the second column of item (i) or item (ii), respectively, of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (referred to as the "new table" in the following paragraph), and the provisions of that Article (limited to the parts concerning those items) apply. In this case, the phrase "a corporation that falls under the category of business operators listed in the first column of the respective items of the following table" in paragraph (1) of that Article is deemed to be replaced with "a corporation"; the phrase "the second column of the respective items" is deemed to be replaced with "the second column of the respective items of the following table"; the phrase "depreciable assets that are specified by Cabinet Order as contributing to the promotion of that area" is deemed to be replaced with "depreciable assets"; and the phrase "excluding them)" is deemed to be replaced with "excluding them, and, in the case where they are used for the business listed in the third column of item (i) of that table within the area listed in the second column of that item, limited to the case where a corporation that has received the certification prescribed in that paragraph, in the case where the provisions then in force continue to govern, pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Okinawa Promotion Act, etc. Amendment Act, an industrial upgrading and business innovation measures implementation plan prescribed in Article 35-3, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (Act No. 7 of 2022; hereinafter referred to as the "Okinawa Promotion Act, etc. Amendment Act" in this paragraph), uses them for that business)".
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**一** 旧産業高度化・事業革新促進地域の区域 経過旧産業高度化・事業革新促進計画期間
suppl-5041-4/art-43/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/par-2/item-1
the area of the former industrial upgrading and business innovation promotion area: the transitional period for the former industrial upgrading and business innovation promotion plan;
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**二** 旧国際物流拠点産業集積地域の区域 経過旧国際物流拠点産業集積計画期間
suppl-5041-4/art-43/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/par-2/item-2
the area of the former international logistics hub industrial cluster area: the transitional period for the former international logistics hub industrial cluster plan.
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**第三項** 旧特定経済金融活性化産業に属する事業は、経過旧経済金融活性化計画期間においては、新表の第三号の第三欄に掲げる事業とみなして、新租税特別措置法第四十五条（同号に係る部分に限る。）の規定を適用する。この場合において、同条第一項中「法人で次の表の各号の第一欄に掲げる事業者に該当するもの」とあるのは「法人」と、「当該各号の第二欄」とあるのは「次の表の各号の第二欄」と、「減価償却資産のうち当該区域の振興に資するものとして政令で定めるもの」とあるのは「減価償却資産」とする。
suppl-5041-4/art-43/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/par-3
A business belonging to the former specified economic and financial revitalization industry is deemed, during the transitional period for the former economic and financial revitalization plan, to be a business listed in the third column of item (iii) of the new table, and the provisions of Article 45 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply. In this case, the phrase "a corporation that falls under the category of business operators listed in the first column of the respective items of the following table" in paragraph (1) of that Article is deemed to be replaced with "a corporation"; the phrase "the second column of the respective items" is deemed to be replaced with "the second column of the respective items of the following table"; and the phrase "depreciable assets that are specified by Cabinet Order as contributing to the promotion of that area" is deemed to be replaced with "depreciable assets".
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**第四項** 新租税特別措置法第四十六条の二第二項の規定の適用については、法人が同項の適格合併により第十二条の規定による改正後の令和二年改正前租税特別措置法（以下「新令和二年改正前租税特別措置法」という。）第六十八条の三十四第一項の規定の適用を受けている同項に規定する輸出事業用資産の移転を受けた場合には、当該輸出事業用資産は、新租税特別措置法第四十六条の二第一項の規定の適用を受けている同項に規定する輸出事業用資産とみなす。この場合において、新令和二年改正前租税特別措置法第六十八条の三十四第一項に規定する供用期間を新租税特別措置法第四十六条の二第二項の供用期間とみなす。
suppl-5041-4/art-43/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/par-4
With regard to the application of the provisions of Article 46-2, paragraph (2) of the New Act on Special Measures Concerning Taxation, if a corporation has received, through a qualified merger referred to in that paragraph, a transfer of export business assets prescribed in Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment as amended by the provisions of Article 12 (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2020 Amendment, as Amended in 2022") to which the provisions of that paragraph are applied, those export business assets are deemed to be export business assets prescribed in Article 46-2, paragraph (1) of the New Act on Special Measures Concerning Taxation to which the provisions of that paragraph are applied. In this case, the period of use prescribed in Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment, as Amended in 2022 is deemed to be the period of use referred to in Article 46-2, paragraph (2) of the New Act on Special Measures Concerning Taxation.
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**第五項** 新租税特別措置法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十八条第一項に規定する倉庫用建物等については、なお従前の例による。
suppl-5041-4/art-43/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/par-5
The provisions of Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
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### 第四十四条（法人の特定災害防止準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Specified Disaster Prevention of Corporations
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suppl-5041-4/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-44
**第一項** 施行日の前日を含む事業年度終了の日（以下この条において「基準日」という。）において廃棄物の処理及び清掃に関する法律第八条第一項又は第十五条第一項の許可（以下この条において「設置許可」という。）を受けている法人（基準日後に他の者から旧租税特別措置法第五十六条第一項に規定する特定廃棄物最終処分場（当該他の者が法人である場合には当該特定廃棄物最終処分場に係る設置許可を受けた日が当該他の者の基準日以前であるものに、当該他の者が個人である場合には当該特定廃棄物最終処分場に係る設置許可を受けた日が令和四年十二月三十一日以前であるものに、それぞれ限る。）の移転を受ける法人を含む。）の施行日以後に開始する各事業年度の所得の金額の計算については、旧租税特別措置法第五十六条の規定は、なおその効力を有する。この場合において、同条第一項中「令和四年三月三十一日」とあるのは「令和十一年三月三十一日」と、「（第七項」とあるのは「（第六項」と、「百分の六十」とあるのは「百分の六十（当該事業年度が、令和六年四月一日から令和七年三月三十一日までの間に開始する事業年度であるときは百分の五十とし、同年四月一日から令和八年三月三十一日までの間に開始する事業年度であるときは百分の四十とし、同年四月一日から令和九年三月三十一日までの間に開始する事業年度であるときは百分の三十とし、同年四月一日から令和十年三月三十一日までの間に開始する事業年度であるときは百分の二十とし、同年四月一日から令和十一年三月三十一日までの間に開始する事業年度であるときは百分の十とする。）」と、同条第三項中「、適格分割又は適格現物出資」とあるのは「（合併法人が所得税法等の一部を改正する法律（令和四年法律第四号）附則第四十四条に規定する法人であるものに限る。第八項において同じ。）、適格分割（分割承継法人が同条に規定する法人であるものに限る。以下この条において同じ。）又は適格現物出資（被現物出資法人が同法附則第四十四条に規定する法人であるものに限る。以下この条において同じ。）」と、同条第五項中「前条第六項」とあるのは「所得税法等の一部を改正する法律（令和四年法律第四号）第十一条の規定による改正前の租税特別措置法第五十五条の二第六項」と、同条第六項中「百分の六十」とあるのは「百分の六十（当該事業年度が、令和六年四月一日から令和七年三月三十一日までの間に開始する事業年度であるときは百分の五十とし、同年四月一日から令和八年三月三十一日までの間に開始する事業年度であるときは百分の四十とし、同年四月一日から令和九年三月三十一日までの間に開始する事業年度であるときは百分の三十とし、同年四月一日から令和十年三月三十一日までの間に開始する事業年度であるときは百分の二十とし、同年四月一日から令和十一年三月三十一日までの間に開始する事業年度であるときは百分の十とする。）」と、同条第十三項中「第六項」とあるのは「第五項」と、「第七項」とあるのは「第六項」とする。
suppl-5041-4/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-44/par-1
With regard to the calculation of the amount of income for each business year beginning on or after the Effective Date of a corporation that, as of the end of the business year that includes the day before the Effective Date (hereinafter referred to as the "base date" in this Article), has obtained the permission under Article 8, paragraph (1) or Article 15, paragraph (1) of the Act on Waste Management and Public Cleaning (hereinafter referred to as "installation permission" in this Article) (including a corporation that, after the base date, receives from another person a transfer of a specified final disposal site for waste prescribed in Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited, where that other person is a corporation, to a specified final disposal site for waste for which the day on which the installation permission was obtained is on or before the base date of that other person, and, where that other person is an individual, to a specified final disposal site for waste for which the day on which the installation permission was obtained is on or before December 31, 2022)), the provisions of Article 56 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "March 31, 2022" in paragraph (1) of that Article is deemed to be replaced with "March 31, 2029"; the phrase "(paragraph (7)" is deemed to be replaced with "(paragraph (6)"; the phrase "60 percent" is deemed to be replaced with "60 percent (or, where the relevant business year is a business year beginning during the period from April 1, 2024 to March 31, 2025, 50 percent; where it is a business year beginning during the period from April 1, 2025 to March 31, 2026, 40 percent; where it is a business year beginning during the period from April 1, 2026 to March 31, 2027, 30 percent; where it is a business year beginning during the period from April 1, 2027 to March 31, 2028, 20 percent; and where it is a business year beginning during the period from April 1, 2028 to March 31, 2029, 10 percent)"; the phrase ", qualified company split or qualified capital contribution in kind" in paragraph (3) of that Article is deemed to be replaced with "(limited to one in which the merging corporation is a corporation prescribed in Article 44 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022); the same applies in paragraph (8)), qualified company split (limited to one in which the successor corporation in a company split is a corporation prescribed in that Article; the same applies hereinafter in this Article) or qualified capital contribution in kind (limited to one in which the corporation receiving the capital contribution in kind is a corporation prescribed in Article 44 of the Supplementary Provisions of that Act; the same applies hereinafter in this Article)"; the phrase "paragraph (6) of the preceding Article" in paragraph (5) of that Article is deemed to be replaced with "Article 55-2, paragraph (6) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022)"; the phrase "60 percent" in paragraph (6) of that Article is deemed to be replaced with "60 percent (or, where the relevant business year is a business year beginning during the period from April 1, 2024 to March 31, 2025, 50 percent; where it is a business year beginning during the period from April 1, 2025 to March 31, 2026, 40 percent; where it is a business year beginning during the period from April 1, 2026 to March 31, 2027, 30 percent; where it is a business year beginning during the period from April 1, 2027 to March 31, 2028, 20 percent; and where it is a business year beginning during the period from April 1, 2028 to March 31, 2029, 10 percent)"; and, in paragraph (13) of that Article, the phrase "paragraph (6)" is deemed to be replaced with "paragraph (5)" and the phrase "paragraph (7)" is deemed to be replaced with "paragraph (6)".
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### 第四十五条（沖縄の認定法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Certified Corporations in Okinawa
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suppl-5041-4/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-45
**第一項** 新租税特別措置法第六十条の規定は、内国法人の施行日以後に終了する事業年度分の法人税について適用し、内国法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-5041-4/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-45/par-1
The provisions of Article 60 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of domestic corporations ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of domestic corporations that ended before the Effective Date.
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**第二項** 内国法人で次に掲げる法人に該当するもの（当該内国法人が通算法人（租税特別措置法第二条第二項第十号の六に規定する通算法人をいう。以下この項及び次項において同じ。）である場合には、他の通算法人のいずれかが次に掲げる法人に該当する場合における当該内国法人を含む。）の施行日以後に終了する事業年度における新租税特別措置法第六十条の規定の適用については、同条第一項中「（当該各号の上欄に規定する提出の日」とあるのは「のうち計画提出等（経過措置内国法人（所得税法等の一部を改正する法律（令和四年法律第四号）附則第四十五条第二項各号に掲げる法人に該当する内国法人をいう。以下この項において同じ。）以外の内国法人にあつては同表の各号の上欄に規定する提出をいい、同表の第一号の上欄に掲げる法人に該当する経過措置内国法人にあつては沖縄振興特別措置法の一部を改正する法律（平成二十六年法律第七号）による改正前の沖縄振興特別措置法（以下この項において「平成二十六年旧沖振法」という。）第二十九条第一項の規定による指定をいい、同表の第二号の上欄に掲げる法人に該当する経過措置内国法人にあつては沖縄振興特別措置法等の一部を改正する法律（令和四年法律第七号。以下この項において「沖振法等改正法」という。）第一条の規定による改正前の沖縄振興特別措置法（以下この項において「旧沖振法」という。）第四十一条第五項の規定による提出（平成二十六年旧沖振法第四十二条第一項の規定により国際物流拠点産業集積地域として指定された区域内に本店又は主たる事務所を有する経過措置内国法人にあつては、その指定）をいう。）の日」と、「有するものに限る。」とあるのは「有するもの（」と、同項の表の第一号の上欄中「限る。）」とあるのは「限る。以下この号において「認定法人」という。）又は沖振法等改正法附則第四条第二項の規定によりなお従前の例によることとされる場合における同項に規定する認定を受けている法人（認定法人を除く。以下この号において「旧認定法人」という。）」と、同号の中欄中「同法第二十九条第一項」とあるのは「沖縄振興特別措置法第二十九条第一項」と、「の区域」とあるのは「（旧認定法人にあつては、令和四年三月三十一日において旧沖振法第二十九条第一項に規定する提出情報通信産業振興計画に定められている旧沖振法第二十八条第二項第三号に規定する情報通信産業特別地区）の区域」と、同号の下欄中「同法」とあるのは「沖縄振興特別措置法」と、「認定特定情報通信事業」とあるのは「認定特定情報通信事業（旧認定法人にあつては、旧沖振法第三十条第一項に規定する特定情報通信事業）」と、同表の第二号の上欄中「限る。）」とあるのは「限る。以下この号において「認定法人」という。）又は沖振法等改正法附則第六条第三項の規定によりなお従前の例によることとされる場合における同項に規定する認定を受けている法人（認定法人を除く。以下この号において「旧認定法人」という。）」と、同号の中欄中「同法第四十二条第一項」とあるのは「沖縄振興特別措置法第四十二条第一項」と、「の区域」とあるのは「（旧認定法人にあつては、令和四年三月三十一日において旧沖振法第四十二条第一項に規定する提出国際物流拠点産業集積計画に定められている同号に規定する国際物流拠点産業集積地域）の区域」と、同号の下欄中「同法」とあるのは「沖縄振興特別措置法」と、「認定特定国際物流拠点事業」とあるのは「認定特定国際物流拠点事業（旧認定法人にあつては、旧沖振法第四十四条第一項に規定する特定国際物流拠点事業）」とする。
suppl-5041-4/art-45/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-45/par-2
With regard to the application of the provisions of Article 60 of the New Act on Special Measures Concerning Taxation in business years ending on or after the Effective Date of a domestic corporation that falls under the category of any of the following corporations (including, where that domestic corporation is a group tax sharing corporation (meaning a group tax sharing corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph and the following paragraph), that domestic corporation in the case where any other group tax sharing corporation falls under the category of any of the following corporations), the phrase "(limited to one incorporated on or after the day of submission prescribed in the left-hand column of that item" in paragraph (1) of that Article is deemed to be replaced with "that, among those, was incorporated on or after the day of plan submission, etc. (meaning, for a domestic corporation other than a domestic corporation under the transitional measures (meaning a domestic corporation that falls under the category of the corporations listed in the items of Article 45, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022); the same applies hereinafter in this paragraph), the submission prescribed in the left-hand column of the items of that table; for a domestic corporation under the transitional measures that falls under the category of the corporations listed in the left-hand column of item (i) of that table, the designation under Article 29, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 7 of 2014) (hereinafter referred to as the '2014 Former Okinawa Promotion Act' in this paragraph); and, for a domestic corporation under the transitional measures that falls under the category of the corporations listed in the left-hand column of item (ii) of that table, the submission under Article 41, paragraph (5) of the Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (Act No. 7 of 2022; hereinafter referred to as the 'Okinawa Promotion Act, etc. Amendment Act' in this paragraph) (hereinafter referred to as the 'Former Okinawa Promotion Act' in this paragraph) (or, for a domestic corporation under the transitional measures that has its head office or principal office within a district designated as an international logistics hub industrial cluster area pursuant to the provisions of Article 42, paragraph (1) of the 2014 Former Okinawa Promotion Act, that designation))", and the phrase "within the area listed in the middle column of that item;" is deemed to be replaced with "within the area listed in the middle column of that item ("; in the left-hand column of item (i) of the table in that paragraph, the phrase "limited to …)" is deemed to be replaced with "limited to …; hereinafter referred to as a 'certified corporation' in this item) or a corporation that has received the certification prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Okinawa Promotion Act, etc. Amendment Act in the case where the provisions then in force continue to govern pursuant to that paragraph (excluding a certified corporation; hereinafter referred to as a 'former certified corporation' in this item)"; in the middle column of that item, the phrase "Article 29, paragraph (1) of that Act" is deemed to be replaced with "Article 29, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa", and the phrase "The area of the special district for the information and communications industry prescribed in Article 28, paragraph (2), item (iii) of that Act that is set out in the submitted information and communications industry promotion plan prescribed in Article 29, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa" is deemed to be replaced with "The area of the special district for the information and communications industry prescribed in Article 28, paragraph (2), item (iii) of that Act that is set out in the submitted information and communications industry promotion plan prescribed in Article 29, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa (or, for a former certified corporation, the special district for the information and communications industry prescribed in Article 28, paragraph (2), item (iii) of the Former Okinawa Promotion Act that is set out, as of March 31, 2022, in the submitted information and communications industry promotion plan prescribed in Article 29, paragraph (1) of the Former Okinawa Promotion Act)"; in the right-hand column of that item, the phrase "that Act" is deemed to be replaced with "the Act on Special Measures for the Promotion and Development of Okinawa", and the phrase "Certified specified information and communications business" is deemed to be replaced with "Certified specified information and communications business (or, for a former certified corporation, the specified information and communications business prescribed in Article 30, paragraph (1) of the Former Okinawa Promotion Act)"; in the left-hand column of item (ii) of that table, the phrase "limited to …)" is deemed to be replaced with "limited to …; hereinafter referred to as a 'certified corporation' in this item) or a corporation that has received the certification prescribed in Article 6, paragraph (3) of the Supplementary Provisions of the Okinawa Promotion Act, etc. Amendment Act in the case where the provisions then in force continue to govern pursuant to that paragraph (excluding a certified corporation; hereinafter referred to as a 'former certified corporation' in this item)"; in the middle column of that item, the phrase "Article 42, paragraph (1) of that Act" is deemed to be replaced with "Article 42, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa", and the phrase "The area of the international logistics hub industrial cluster area prescribed in Article 41, paragraph (2), item (ii) of that Act that is set out in the submitted international logistics hub industrial cluster plan prescribed in Article 42, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa" is deemed to be replaced with "The area of the international logistics hub industrial cluster area prescribed in Article 41, paragraph (2), item (ii) of that Act that is set out in the submitted international logistics hub industrial cluster plan prescribed in Article 42, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa (or, for a former certified corporation, the international logistics hub industrial cluster area prescribed in that item that is set out, as of March 31, 2022, in the submitted international logistics hub industrial cluster plan prescribed in Article 42, paragraph (1) of the Former Okinawa Promotion Act)"; and, in the right-hand column of that item, the phrase "that Act" is deemed to be replaced with "the Act on Special Measures for the Promotion and Development of Okinawa", and the phrase "Certified specified international logistics hub business" is deemed to be replaced with "Certified specified international logistics hub business (or, for a former certified corporation, the specified international logistics hub business prescribed in Article 44, paragraph (1) of the Former Okinawa Promotion Act)".
machine translation, not official
**一** 経過旧情報通信産業振興計画期間の末日以前に設立された法人で旧情報通信産業特別地区（施行日の前日において沖振法等改正法附則第四条第一項に規定する旧提出情報通信産業振興計画に定められている旧沖振法第二十八条第二項第三号に規定する情報通信産業特別地区をいう。以下同じ。）の区域内に本店又は主たる事務所を有するもの
suppl-5041-4/art-45/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-45/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-45/par-2/item-1
a corporation established on or before the last day of the transitional period for the former information and communications industry promotion plan that has its head office or principal office within the area of the former special zone for the information and communications industry (meaning the special zone for the information and communications industry prescribed in Article 28, paragraph (2), item (iii) of the Former Okinawa Promotion Act that is set out, as of the day before the Effective Date, in the former submitted information and communications industry promotion plan prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Okinawa Promotion Act, etc. Amendment Act; the same applies hereinafter);
machine translation, not official
**二** 経過旧国際物流拠点産業集積計画期間の末日以前に設立された法人で旧国際物流拠点産業集積地域の区域内に本店又は主たる事務所を有するもの
suppl-5041-4/art-45/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-45/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-45/par-2/item-2
a corporation established on or before the last day of the transitional period for the former international logistics hub industrial cluster plan that has its head office or principal office within the area of the former international logistics hub industrial cluster area.
machine translation, not official
**第三項** 内国法人で旧認定法人（沖振法等改正法附則第七条第二項の規定によりなお従前の例によることとされる場合における同項に規定する認定を受けている法人をいう。以下この項において同じ。）に該当するもの（当該内国法人が通算法人である場合には、他の通算法人のいずれかが旧認定法人に該当する場合における当該内国法人を含む。）の施行日以後に終了する事業年度における新租税特別措置法第六十条の規定の適用については、同条第二項中「限る。）」とあるのは「限る。）又は所得税法等の一部を改正する法律（令和四年法律第四号）附則第四十五条第三項に規定する旧認定法人」と、「、同法」とあるのは「、沖縄振興特別措置法」とする。
suppl-5041-4/art-45/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-45/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-45/par-3
With regard to the application of the provisions of Article 60 of the New Act on Special Measures Concerning Taxation in business years ending on or after the Effective Date of a domestic corporation that falls under the category of former certified corporations (meaning corporations that have received the certification prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Okinawa Promotion Act, etc. Amendment Act in the case where the provisions then in force continue to govern pursuant to that paragraph; the same applies hereinafter in this paragraph) (including, where that domestic corporation is a group tax sharing corporation, that domestic corporation in the case where any other group tax sharing corporation falls under the category of former certified corporations), the phrase "limited to ...)" in paragraph (2) of that Article is deemed to be replaced with "limited to ...) or a former certified corporation prescribed in Article 45, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022)", and the phrase ", that Act" is deemed to be replaced with ", the Act on Special Measures for the Promotion and Development of Okinawa".
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### 第四十六条（法人の農業経営基盤強化準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Corporations
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suppl-5041-4/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-46
**第一項** 新租税特別措置法第六十一条の二第一項に規定する認定農地所有適格法人に該当する法人で基盤強化法等改正法附則第十一条第二項に規定する協議の結果において、市町村が適切と認める区域における農業において中心的な役割を果たすことが見込まれる農業者とされたものは、基盤強化法等改正法附則第五条第一項に規定する二年を経過する日までの間は、新租税特別措置法第六十一条の二第一項に規定する財務省令で定めるものとみなして、同条の規定を適用する。
suppl-5041-4/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-46/par-1
A corporation that falls under the category of certified qualified farmland-owning corporations prescribed in Article 61-2, paragraph (1) of the New Act on Special Measures Concerning Taxation and that, as a result of the consultation prescribed in Article 11, paragraph (2) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act, has been identified as a farmer expected to play a central role in agriculture in the area that the municipality finds appropriate, is deemed, until the day on which the two years prescribed in Article 5, paragraph (1) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act elapse, to be a corporation specified by Order of the Ministry of Finance as prescribed in Article 61-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
machine translation, not official
### 第四十七条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Corporations
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suppl-5041-4/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47
**第一項** 新租税特別措置法第六十四条第三項（同条第十項（新租税特別措置法第六十五条第三項において準用する場合を含む。）及び新租税特別措置法第六十五条第三項において準用する場合を含む。以下この項において同じ。）の規定は、法人が施行日以後にされる収用等（新租税特別措置法第六十四条第一項（新租税特別措置法第六十五条第三項において準用する場合を含む。）に規定する収用等をいう。）に係る新租税特別措置法第六十四条第三項に規定する代替資産となるべき資産について適用する。
suppl-5041-4/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-1
The provisions of Article 64, paragraph (3) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (10) of that Article (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation) and Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) apply to assets that are to be substitute assets prescribed in Article 64, paragraph (3) of the New Act on Special Measures Concerning Taxation relating to an expropriation, etc. (meaning an expropriation, etc. prescribed in Article 64, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation)) to which a corporation is subjected on or after the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十五条の三第一項（第七号に係る部分に限る。）の規定は、法人の有する同項に規定する土地等が附則第一条第十一号に定める日以後に買い取られる場合について適用し、法人の有する旧租税特別措置法第六十五条の三第一項に規定する土地等が同日前に買い取られた場合については、なお従前の例による。
suppl-5041-4/art-47/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-2
The provisions of Article 65-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (vii)) apply in the case where land, etc. prescribed in that paragraph held by a corporation is purchased on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern the case where land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a corporation was purchased before that date.
machine translation, not official
**第三項** 附則第一条第十一号に定める日以後に、旧租税特別措置法第六十五条の三第一項第七号に規定する農用地で基盤強化法等改正法附則第六条第三項の規定によりなお従前の例によることとされる場合における同項に規定する農用地利用規程に係る旧基盤強化法第二十三条の二第一項に規定する農用地利用改善事業の実施区域内にあるものが、基盤強化法等改正法附則第六条第三項の規定によりなお従前の例によることとされる場合における旧基盤強化法第二十三条の二第六項の申出に基づき、同項の農地中間管理機構（同号に規定する農地中間管理機構に限る。）に買い取られる場合には、当該買い取られる場合を新租税特別措置法第六十五条の三第一項第七号に掲げる場合に該当するものとみなして、同条の規定を適用する。
suppl-5041-4/art-47/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-47/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-3
If, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, agricultural land prescribed in Article 65-3, paragraph (1), item (vii) of the Former Act on Special Measures Concerning Taxation that is located within the implementation area of an agricultural land use improvement project prescribed in Article 23-2, paragraph (1) of the Former Act on Promotion of Improvement of Agricultural Management Foundation, relating to the agricultural land use rules prescribed in Article 6, paragraph (3) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act in the case where the provisions then in force continue to govern pursuant to that paragraph, is purchased by the farmland intermediary management organization referred to in Article 23-2, paragraph (6) of the Former Act on Promotion of Improvement of Agricultural Management Foundation (limited to a farmland intermediary management organization prescribed in that item) based on a request under that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 6, paragraph (3) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act, that case of purchase is deemed to fall under the case listed in Article 65-3, paragraph (1), item (vii) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
machine translation, not official
**第四項** 前項の規定の適用がある場合における新租税特別措置法第六十五条の四の規定の適用については、同条第一項第二十五号中「場合」とあるのは、「場合（所得税法等の一部を改正する法律（令和四年法律第四号）附則第四十七条第三項の規定によりみなして適用する前条第一項第七号に掲げる場合に該当する場合を除く。）」とする。
suppl-5041-4/art-47/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-47/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-4
With regard to the application of the provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "case" in paragraph (1), item (xxv) of that Article is deemed to be replaced with "case (excluding a case that falls under the case listed in paragraph (1), item (vii) of the preceding Article as applied by deeming pursuant to the provisions of Article 47, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022))".
machine translation, not official
**第五項** 新租税特別措置法第六十五条の四第一項（第二十五号に係る部分に限る。）の規定は、法人の有する同項に規定する土地等が附則第一条第十一号に定める日以後に買い取られる場合について適用し、法人の有する旧租税特別措置法第六十五条の四第一項に規定する土地等が同日前に買い取られた場合については、なお従前の例による。
suppl-5041-4/art-47/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-47/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-5
The provisions of Article 65-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xxv)) apply in the case where land, etc. prescribed in that paragraph held by a corporation is purchased on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern the case where land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a corporation was purchased before that date.
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**第六項** 附則第一条第十一号に定める日以後に、旧租税特別措置法第六十五条の四第一項第二十五号に規定する農用地で同号に規定する農用地区域として定められている区域内にあるものが、基盤強化法等改正法附則第三条第二項の規定によりなお従前の例によることとされる場合における旧基盤強化法第十六条第二項の協議に基づき、同項の農地中間管理機構（同号に規定する農地中間管理機構に限る。）に買い取られる場合（新租税特別措置法第六十五条の三第一項第七号（第三項の規定によりみなして適用する場合を含む。）に掲げる場合に該当する場合を除く。）には、当該買い取られる場合を新租税特別措置法第六十五条の四第一項第二十五号に掲げる場合に該当するものとみなして、同条の規定を適用する。
suppl-5041-4/art-47/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-47/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-6
If, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, agricultural land prescribed in Article 65-4, paragraph (1), item (xxv) of the Former Act on Special Measures Concerning Taxation that is located within the area designated as an agricultural land area prescribed in that item is purchased by the farmland intermediary management organization referred to in Article 16, paragraph (2) of the Former Act on Promotion of Improvement of Agricultural Management Foundation (limited to a farmland intermediary management organization prescribed in that item) based on the consultation under that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act (excluding a case that falls under the case listed in Article 65-3, paragraph (1), item (vii) of the New Act on Special Measures Concerning Taxation (including as applied by deeming pursuant to the provisions of paragraph (3))), that case of purchase is deemed to fall under the case listed in Article 65-4, paragraph (1), item (xxv) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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**第七項** 新租税特別措置法第六十五条の五第一項（第二号に係る部分に限る。）の規定は、同項に規定する農地所有適格法人が附則第一条第十一号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、旧租税特別措置法第六十五条の五第一項に規定する農地所有適格法人が同日前に行った同項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-5041-4/art-47/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-47/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-7
The provisions of Article 65-5, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a qualified farmland-owning corporation prescribed in that paragraph makes on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in that paragraph that a qualified farmland-owning corporation prescribed in Article 65-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation made before that date.
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**第八項** 附則第一条第十一号に定める日以後に旧租税特別措置法第六十五条の五第一項第二号に規定する土地等を基盤強化法等改正法附則第五条第二項の規定によりなおその効力を有するものとされる同項に規定する農用地利用集積計画の定めるところにより譲渡した場合（新租税特別措置法第六十五条の三第一項第七号（第三項の規定によりみなして適用する場合を含む。）又は第六十五条の四第一項第二十五号（第六項の規定によりみなして適用する場合を含む。）の規定の適用がある場合を除く。）には、当該譲渡した場合を新租税特別措置法第六十五条の五第一項第二号に掲げる場合に該当するものとみなして、同条の規定を適用する。
suppl-5041-4/art-47/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-47/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-8
If, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, land, etc. prescribed in Article 65-5, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation is transferred under the agricultural land use consolidation plan prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act that remains in force pursuant to the provisions of that paragraph (excluding the case where the provisions of Article 65-3, paragraph (1), item (vii) (including as applied by deeming pursuant to the provisions of paragraph (3)) or Article 65-4, paragraph (1), item (xxv) (including as applied by deeming pursuant to the provisions of paragraph (6)) of the New Act on Special Measures Concerning Taxation apply), that case of transfer is deemed to fall under the case listed in Article 65-5, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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**第九項** 旧租税特別措置法第六十五条の五第一項に規定する農地所有適格法人が施行日前に行った同項第三号に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-5041-4/art-47/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-47/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-9
The provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in item (iii) of Article 65-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a qualified farmland-owning corporation prescribed in that paragraph made before the Effective Date.
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**第十項** 旧租税特別措置法第六十五条の五第一項に規定する農地所有適格法人が施行日前に行った同項第四号に規定する土地の譲渡に係る法人税については、なお従前の例による。
suppl-5041-4/art-47/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-47/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-10
The provisions then in force continue to govern corporation tax on a transfer of land prescribed in item (iv) of Article 65-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a qualified farmland-owning corporation prescribed in that paragraph made before the Effective Date.
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**第十一項** 法人が施行日前に行った旧租税特別措置法第六十五条の十第一項第二号に規定する交換分合による同項に規定する土地等の同項に規定する譲渡に係る法人税については、なお従前の例による。
suppl-5041-4/art-47/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-47/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-11
The provisions then in force continue to govern corporation tax on a transfer prescribed in Article 65-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation of land, etc. prescribed in that paragraph by exchange and consolidation prescribed in item (ii) of that paragraph that a corporation made before the Effective Date.
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**第十二項** 法人が旧租税特別措置法第六十六条の二第一項に規定する取得の日を含む事業年度終了の日後十年以内に行った同項に規定する他の土地等の譲渡に係る法人税については、なお従前の例による。
suppl-5041-4/art-47/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-47/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-12
The provisions then in force continue to govern corporation tax on a transfer of other land, etc. prescribed in Article 66-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made within 10 years after the end of the business year that includes the day of the acquisition prescribed in that paragraph.
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### 第四十八条（中小企業者等の少額減価償却資産の取得価額の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Enterprises, etc.
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suppl-5041-4/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-48
**第一項** 新租税特別措置法第六十七条の五第一項（同項の通算法人に係る部分を除く。）の規定は、同項に規定する中小企業者等が施行日以後に取得又は製作若しくは建設をする同項に規定する少額減価償却資産について適用し、旧租税特別措置法第六十七条の五第一項に規定する中小企業者等が施行日前に取得又は製作若しくは建設をした同項に規定する少額減価償却資産については、なお従前の例による。
suppl-5041-4/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-48/par-1
The provisions of Article 67-5, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning a group tax sharing corporation referred to in that paragraph) apply to low-value depreciable assets prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in that paragraph acquires, or manufactures or constructs, on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in Article 67-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired, or manufactured or constructed, before the Effective Date.
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### 第四十九条（令和三年に開催される東京オリンピック競技大会又は東京パラリンピック競技大会に関連する業務を行う外国法人に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation for Foreign Corporations Conducting Business Related to the Tokyo Olympic Games or the Tokyo Paralympic Games Held in 2021
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suppl-5041-4/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-49
**第一項** 旧租税特別措置法第六十七条の十六の二第一項の外国法人の令和四年一月一日前に開始した事業年度の同項に規定する国内源泉所得については、なお従前の例による。
suppl-5041-4/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-49/par-1
The provisions then in force continue to govern domestic source income prescribed in Article 67-16-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a foreign corporation referred to in that paragraph for business years that began before January 1, 2022.
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### 第五十条（農業協同組合等の合併に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Mergers of Agricultural Cooperatives, etc.
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suppl-5041-4/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-50
**第一項** 新租税特別措置法第六十八条の二の規定は、施行日以後に行われる同条各号に掲げる合併について適用し、施行日前に行われた旧租税特別措置法第六十八条の二各号に掲げる合併については、なお従前の例による。
suppl-5041-4/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-50/par-1
The provisions of Article 68-2 of the New Act on Special Measures Concerning Taxation apply to a merger listed in any of the items of that Article that is carried out on or after the Effective Date, and the provisions then in force continue to govern a merger listed in any of the items of Article 68-2 of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date.
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### 第五十一条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-5041-4/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51
**第一項** 新租税特別措置法第七十条の二の規定は、同条第二項第一号に規定する特定受贈者が令和四年一月一日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下この条及び附則第七十五条において同じ。）により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用し、旧租税特別措置法第七十条の二第二項第一号に規定する特定受贈者が同日前に贈与により取得をした同項第五号に規定する住宅取得等資金に係る贈与税については、なお従前の例による。
suppl-5041-4/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-1
The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article and in Article 75 of the Supplementary Provisions) on or after January 1, 2022, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in item (v) of that paragraph that a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation acquired by gift before that date.
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**第二項** 令和四年一月一日から同年三月三十一日までの間に贈与により新租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金の取得をする場合における同項第一号の規定の適用については、同号中「十八歳」とあるのは、「二十歳」とする。
suppl-5041-4/art-51/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-2
With regard to the application of the provisions of Article 70-2, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation in the case where funds for housing acquisition, etc. prescribed in item (v) of that paragraph are acquired by gift during the period from January 1, 2022 to March 31, 2022, the phrase "18 years of age" in that item is deemed to be replaced with "20 years of age".
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**第三項** 次に掲げる者が、令和四年一月一日以後に贈与により取得をする新租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金については、同条の規定は、適用しない。
suppl-5041-4/art-51/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-3
The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation do not apply to funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that any of the following persons acquires by gift on or after January 1, 2022:
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**一** 所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正前の租税特別措置法第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
suppl-5041-4/art-51/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-3/item-1
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) who has received the application of the provisions of paragraph (1) of that Article;
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**二** 租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）第一条の規定による改正前の租税特別措置法第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
suppl-5041-4/art-51/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-3/item-2
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) who has received the application of the provisions of paragraph (1) of that Article;
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**三** 所得税法等の一部を改正する法律（平成二十七年法律第九号）第八条の規定による改正前の租税特別措置法第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
suppl-5041-4/art-51/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-3/item-3
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) who has received the application of the provisions of paragraph (1) of that Article;
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**四** 旧租税特別措置法第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
suppl-5041-4/art-51/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-3/item-4
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation who has received the application of the provisions of paragraph (1) of that Article.
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**第四項** 新租税特別措置法第七十条の三の規定は、同条第三項第一号に規定する特定受贈者が令和四年一月一日以後に贈与により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用し、旧租税特別措置法第七十条の三第三項第一号に規定する特定受贈者が同日前に贈与により取得をした同項第五号に規定する住宅取得等資金に係る贈与税については、なお従前の例による。
suppl-5041-4/art-51/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-4
The provisions of Article 70-3 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (3), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after January 1, 2022, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in item (v) of that paragraph that a specified donee prescribed in Article 70-3, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation acquired by gift before that date.
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**第五項** 令和四年一月一日から同年三月三十一日までの間に贈与により新租税特別措置法第七十条の三第三項第五号に規定する住宅取得等資金の取得をする場合における同項第一号ハの規定の適用については、同号ハ中「十八歳」とあるのは、「二十歳」とする。
suppl-5041-4/art-51/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-5
With regard to the application of the provisions of Article 70-3, paragraph (3), item (i), (c) of the New Act on Special Measures Concerning Taxation in the case where funds for housing acquisition, etc. prescribed in item (v) of that paragraph are acquired by gift during the period from January 1, 2022 to March 31, 2022, the phrase "18 years of age" in (c) of that item is deemed to be replaced with "20 years of age".
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**第六項** 新租税特別措置法第七十条の四の規定は、附則第一条第十一号に定める日以後に贈与により取得をする新租税特別措置法第七十条の四第一項に規定する農地等に係る贈与税について適用し、同日前に贈与により取得をした旧租税特別措置法第七十条の四第一項に規定する農地等に係る贈与税については、なお従前の例による。
suppl-5041-4/art-51/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-6
The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax on farmland, etc. prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation acquired by gift on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern gift tax on farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by gift before that date.
machine translation, not official
**第七項** 次に掲げる者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同条第八項から第十四項までの規定を適用する。
suppl-5041-4/art-51/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7
Each of the following persons is deemed to be a donee prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (8) through (14) of that Article apply:
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**一** 租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5041-4/art-51/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7/item-1
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975) who is receiving the application of the provisions of the main clause of that paragraph, as it remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of Act No. 16 of 1975;
machine translation, not official
**二** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項の規定によりなお従前の例によることとされる場合における同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5041-4/art-51/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7/item-2
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of Act No. 16 of 1991;
machine translation, not official
**三** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5041-4/art-51/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7/item-3
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) who is receiving the application of the provisions of the main clause of that paragraph, as it remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of Act No. 55 of 1995;
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**四** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5041-4/art-51/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7/item-4
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) who is receiving the application of the provisions of the main clause of that paragraph;
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**五** 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5041-4/art-51/par-7/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-7/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7/item-5
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) who is receiving the application of the provisions of the main clause of that paragraph;
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**六** 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第三十二条第四項の規定によりなお従前の例によることとされる場合における同法第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5041-4/art-51/par-7/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-7/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7/item-6
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 32, paragraph (4) of the Supplementary Provisions of Act No. 15 of 2002;
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**七** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5041-4/art-51/par-7/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-7/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7/item-7
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (10) of the Supplementary Provisions of Act No. 8 of 2003;
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**八** 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5041-4/art-51/par-7/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-7/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7/item-8
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) who is receiving the application of the provisions of the main clause of that paragraph, as it remains in force pursuant to the provisions of Article 55, paragraph (2) of the Supplementary Provisions of Act No. 21 of 2005;
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**九** 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5041-4/art-51/par-7/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-7/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7/item-9
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) who is receiving the application of the provisions of the main clause of that paragraph, as it remains in force pursuant to the provisions of Article 66, paragraph (2) of the Supplementary Provisions of Act No. 13 of 2009;
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**十** 所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第三項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5041-4/art-51/par-7/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-7/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7/item-10
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 128, paragraph (3) of the Supplementary Provisions of Act No. 10 of 2014;
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**十一** 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第五項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5041-4/art-51/par-7/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-7/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7/item-11
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 127, paragraph (5) of the Supplementary Provisions of Act No. 15 of 2016;
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**十二** 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第六項又は第七項の規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5041-4/art-51/par-7/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-7/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7/item-12
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 118, paragraph (6) or (7) of the Supplementary Provisions of Act No. 7 of 2018;
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**十三** 令和二年改正法第十五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5041-4/art-51/par-7/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-7/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7/item-13
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 15 of the 2020 Amendment Act who is receiving the application of the provisions of the main clause of that paragraph;
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**十四** 旧租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-5041-4/art-51/par-7/item-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-7/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7/item-14
a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of that paragraph.
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**第八項** 前項の規定により適用する新租税特別措置法第七十条の四第八項から第十四項までの規定は、附則第一条第十一号に定める日以後に新租税特別措置法第七十条の四第八項に規定する農用地利用集積等促進計画の定めるところにより貸し付けられ、又は借り受けられる場合について適用し、同日前に旧租税特別措置法第七十条の四第八項に規定する農用地利用集積計画の定めるところにより貸し付けられ、又は借り受けられた場合については、なお従前の例による。
suppl-5041-4/art-51/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-8
The provisions of Article 70-4, paragraphs (8) through (14) of the New Act on Special Measures Concerning Taxation as applied pursuant to the provisions of the preceding paragraph apply in the case where land is lent or borrowed, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, under a promotion plan for agricultural land use consolidation, etc. prescribed in Article 70-4, paragraph (8) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern the case where land was lent or borrowed, before that date, under an agricultural land use consolidation plan prescribed in Article 70-4, paragraph (8) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
**第九項** 新租税特別措置法第七十条の四の二第一項及び第二項の規定は、附則第一条第十一号に定める日以後に新租税特別措置法第七十条の四の二第一項に規定する特定貸付けが行われる場合について適用し、同日前に旧租税特別措置法第七十条の四の二第一項に規定する特定貸付けが行われた場合については、なお従前の例による。
suppl-5041-4/art-51/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-9
The provisions of Article 70-4-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply in the case where a specified loan prescribed in Article 70-4-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is made on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern the case where a specified loan prescribed in Article 70-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation was made before that date.
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**第十項** 附則第一条第十一号に定める日以後に旧租税特別措置法第七十条の四第八項若しくは第十一項又は第七十条の四の二第一項の農地又は採草放牧地の全部又は一部が基盤強化法等改正法附則第五条第二項の規定によりなおその効力を有するものとされる同項に規定する農用地利用集積計画の定めるところにより貸し付けられ、又は借り受けられる場合には、新租税特別措置法第七十条の四第八項若しくは第十一項に規定する農用地利用集積等促進計画の定めるところにより貸し付けられ、若しくは借り受けられたもの又は新租税特別措置法第七十条の四の二第一項に規定する特定貸付けが行われたものとみなして、新租税特別措置法第七十条の四第八項から第十四項まで、第七十条の四の二又は第七十条の六の三の規定を適用する。
suppl-5041-4/art-51/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-10
If, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, all or part of the farmland or pasture land referred to in Article 70-4, paragraph (8) or (11) or Article 70-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation is lent or borrowed under the agricultural land use consolidation plan prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act that remains in force pursuant to the provisions of that paragraph, that land is deemed to have been lent or borrowed under a promotion plan for agricultural land use consolidation, etc. prescribed in Article 70-4, paragraph (8) or (11) of the New Act on Special Measures Concerning Taxation or to have been the subject of a specified loan prescribed in Article 70-4-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 70-4, paragraphs (8) through (14), Article 70-4-2 or Article 70-6-3 of the New Act on Special Measures Concerning Taxation apply.
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**第十一項** 新租税特別措置法第七十条の六の規定は、附則第一条第十一号に定める日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得をする新租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税について適用し、同日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税については、なお従前の例による。
suppl-5041-4/art-51/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-11
The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before that date.
machine translation, not official
**第十二項** 次に掲げる者は、新租税特別措置法第七十条の六第一項に規定する農業相続人とみなして、同条第十項から第十七項までの規定を適用する。
suppl-5041-4/art-51/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-12
Each of the following persons is deemed to be a farming heir prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (10) through (17) of that Article apply:
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**一** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第五項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5041-4/art-51/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-12/item-1
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) who is receiving the application of the provisions of the main clause of that paragraph, as it remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of Act No. 16 of 1991;
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**二** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5041-4/art-51/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-12/item-2
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) who is receiving the application of the provisions of the main clause of that paragraph;
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**三** 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5041-4/art-51/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-12/item-3
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) who is receiving the application of the provisions of the main clause of that paragraph;
machine translation, not official
**四** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十一項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5041-4/art-51/par-12/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-12/item-4
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (11) of the Supplementary Provisions of Act No. 8 of 2003;
machine translation, not official
**五** 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第十七項の規定によりなお従前の例によることとされる場合における同法第五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5041-4/art-51/par-12/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-12/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-12/item-5
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 55, paragraph (17) of the Supplementary Provisions of Act No. 21 of 2005;
machine translation, not official
**六** 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第六項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5041-4/art-51/par-12/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-12/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-12/item-6
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) who is receiving the application of the provisions of the main clause of that paragraph, as it remains in force pursuant to the provisions of Article 66, paragraph (6) of the Supplementary Provisions of Act No. 13 of 2009;
machine translation, not official
**七** 所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第七項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5041-4/art-51/par-12/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-12/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-12/item-7
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 128, paragraph (7) of the Supplementary Provisions of Act No. 10 of 2014;
machine translation, not official
**八** 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第九項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5041-4/art-51/par-12/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-12/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-12/item-8
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 127, paragraph (9) of the Supplementary Provisions of Act No. 15 of 2016;
machine translation, not official
**九** 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第十一項から第十三項までの規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5041-4/art-51/par-12/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-12/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-12/item-9
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 118, paragraphs (11) through (13) of the Supplementary Provisions of Act No. 7 of 2018;
machine translation, not official
**十** 令和二年改正法第十五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5041-4/art-51/par-12/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-12/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-12/item-10
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 15 of the 2020 Amendment Act who is receiving the application of the provisions of the main clause of that paragraph;
machine translation, not official
**十一** 旧租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-5041-4/art-51/par-12/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-12/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-12/item-11
a farming heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of that paragraph.
machine translation, not official
**第十三項** 前項の規定により適用する新租税特別措置法第七十条の六第十項から第十七項までの規定は、附則第一条第十一号に定める日以後に新租税特別措置法第七十条の六第十項に規定する農用地利用集積等促進計画の定めるところにより貸し付けられ、又は借り受けられる場合について適用し、同日前に旧租税特別措置法第七十条の六第十項に規定する農用地利用集積計画の定めるところにより貸し付けられ、又は借り受けられた場合については、なお従前の例による。
suppl-5041-4/art-51/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-13
The provisions of Article 70-6, paragraphs (10) through (17) of the New Act on Special Measures Concerning Taxation as applied pursuant to the provisions of the preceding paragraph apply in the case where land is lent or borrowed, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, under a promotion plan for agricultural land use consolidation, etc. prescribed in Article 70-6, paragraph (10) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern the case where land was lent or borrowed, before that date, under an agricultural land use consolidation plan prescribed in Article 70-6, paragraph (10) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
**第十四項** 新租税特別措置法第七十条の六の二第一項の規定は、附則第一条第十一号に定める日以後に同項に規定する特定貸付けが行われる場合について適用し、同日前に旧租税特別措置法第七十条の六の二第一項に規定する特定貸付けが行われた場合については、なお従前の例による。
suppl-5041-4/art-51/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-14
The provisions of Article 70-6-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where a specified loan prescribed in that paragraph is made on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern the case where a specified loan prescribed in Article 70-6-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation was made before that date.
machine translation, not official
**第十五項** 附則第一条第十一号に定める日以後に旧租税特別措置法第七十条の六第十項若しくは第十三項又は第七十条の六の二第一項の農地又は採草放牧地の全部又は一部が基盤強化法等改正法附則第五条第二項の規定によりなおその効力を有するものとされる同項に規定する農用地利用集積計画の定めるところにより貸し付けられ、又は借り受けられる場合には、新租税特別措置法第七十条の六第十項若しくは第十三項に規定する農用地利用集積等促進計画の定めるところにより貸し付けられ、若しくは借り受けられたもの又は新租税特別措置法第七十条の六の二第一項に規定する特定貸付けが行われたものとみなして、新租税特別措置法第七十条の六第十項から第十七項まで、第七十条の六の二又は第七十条の六の三の規定を適用する。
suppl-5041-4/art-51/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-51/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-15
If, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, all or part of the farmland or pasture land referred to in Article 70-6, paragraph (10) or (13) or Article 70-6-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation is lent or borrowed under the agricultural land use consolidation plan prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act that remains in force pursuant to the provisions of that paragraph, that land is deemed to have been lent or borrowed under a promotion plan for agricultural land use consolidation, etc. prescribed in Article 70-6, paragraph (10) or (13) of the New Act on Special Measures Concerning Taxation or to have been the subject of a specified loan prescribed in Article 70-6-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 70-6, paragraphs (10) through (17), Article 70-6-2 or Article 70-6-3 of the New Act on Special Measures Concerning Taxation apply.
machine translation, not official
### 第五十二条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
caption: machine translation, not official
suppl-5041-4/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-52
**第一項** 新租税特別措置法第七十七条の規定は、附則第一条第十一号に定める日以後に新租税特別措置法第七十七条に規定する者が同条に規定する土地を取得する場合における当該土地の所有権の移転の登記に係る登録免許税について適用し、同日前に旧租税特別措置法第七十七条に規定する者が同条に規定する土地を取得した場合における当該土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-5041-4/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-52/par-1
The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land prescribed in Article 77 of the New Act on Special Measures Concerning Taxation in the case where a person prescribed in that Article acquires that land on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation in the case where a person prescribed in that Article acquired that land before that date.
machine translation, not official
**第二項** 附則第一条第十一号に定める日以後に基盤強化法等改正法附則第五条第二項の規定によりなおその効力を有するものとされる同項に規定する農用地利用集積計画に係る旧基盤強化法第四条第三項第一号に規定する利用権設定等促進事業により旧租税特別措置法第七十七条に規定する土地の取得をする場合には、新租税特別措置法第七十七条に規定する農用地利用集積等促進計画の定めるところにより同条に規定する土地の取得をしたものとみなして、同条の規定を適用する。
suppl-5041-4/art-52/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-52/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-52/par-2
If land prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation is acquired, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, through a project for promoting the establishment of use rights, etc. prescribed in Article 4, paragraph (3), item (i) of the Former Act on Promotion of Improvement of Agricultural Management Foundation relating to the agricultural land use consolidation plan prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act that remains in force pursuant to the provisions of that paragraph, the land prescribed in Article 77 of the New Act on Special Measures Concerning Taxation is deemed to have been acquired under the promotion plan for agricultural land use consolidation, etc. prescribed in that Article, and the provisions of that Article apply.
machine translation, not official
**第三項** 施行日から令和五年三月三十一日までの間に新租税特別措置法第八十一条第一項の認定を受ける場合における同項の規定の適用については、同項中「千分の十三」とあるのは、「千分の十」とする。
suppl-5041-4/art-52/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-52/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-52/par-3
With regard to the application of the provisions of Article 81, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where the certification referred to in that paragraph is received during the period from the Effective Date to March 31, 2023, the phrase "13/1,000" in that paragraph is deemed to be replaced with "10/1,000".
machine translation, not official
### 第五十三条（輸出酒類販売場から移出する酒類に係る酒税の免税に関する経過措置） — Transitional Measures Concerning Exemption from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops
caption: machine translation, not official
suppl-5041-4/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-53
**第一項** 新租税特別措置法第八十七条の六第一項から第四項まで及び第七項の規定は、令和五年四月一日以後に、同項に規定する輸出酒類販売場を経営する酒類製造者（租税特別措置法第二条第四項第二号に規定する酒類製造者をいう。以下この条において同じ。）が、新租税特別措置法第八十七条の六第一項に規定する免税購入対象者に対し、同項に規定する酒類で輸出するため同項に規定する方法により購入されるものを販売するため、当該酒類を当該輸出酒類販売場から移出する酒類について適用し、同日前に、旧租税特別措置法第八十七条の六第七項に規定する輸出酒類販売場を経営する酒類製造者が、同条第一項に規定する非居住者に対し、同項に規定する酒類で輸出するため同項に規定する方法により購入されるものを販売するため、当該酒類を当該輸出酒類販売場から移出した酒類については、なお従前の例による。
suppl-5041-4/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-53/par-1
The provisions of Article 87-6, paragraphs (1) through (4) and (7) of the New Act on Special Measures Concerning Taxation apply to liquor that a liquor manufacturer (meaning a liquor manufacturer prescribed in Article 2, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) operating a tax-free liquor shop prescribed in paragraph (7) of that Article ships from that tax-free liquor shop on or after April 1, 2023, in order to sell to a person eligible for tax-free purchase prescribed in Article 87-6, paragraph (1) of the New Act on Special Measures Concerning Taxation liquor prescribed in that paragraph that is purchased for export by the method prescribed in that paragraph, and the provisions then in force continue to govern liquor that a liquor manufacturer operating a tax-free liquor shop prescribed in Article 87-6, paragraph (7) of the Former Act on Special Measures Concerning Taxation shipped from that tax-free liquor shop before that date in order to sell to a nonresident prescribed in paragraph (1) of that Article liquor prescribed in that paragraph that is purchased for export by the method prescribed in that paragraph.
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### 第五十四条（航空機燃料税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Aviation Fuel Tax
caption: machine translation, not official
suppl-5041-4/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54
**第一項** 施行日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。
suppl-5041-4/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54/par-1
The provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第九十条の八に規定する航空機が施行日以後最初に航行する時（以下この項において「初回航行時」という。）において、当該航空機に旧租税特別措置法第九十条の八、第九十条の八の二第一項又は第九十条の九第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、初回航行時に、当該航空機が初回航行時に現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、初回航行時における当該航空機の次の各号に掲げる区分に応じ、当該各号に定める法律の規定に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。
suppl-5041-4/art-54/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54/par-2
If, at the time when an aircraft prescribed in Article 90-8 of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date (hereinafter referred to as the "time of first flight" in this paragraph), there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-8, Article 90-8-2, paragraph (1) or Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at the time of first flight at the place where that aircraft is located at the time of first flight, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in the provisions of law specified in the following items, according to the category of that aircraft at the time of first flight listed in those items, is deemed to have been loaded onto that aircraft:
machine translation, not official
**一** 新租税特別措置法第九十条の八の二第二項に規定する一般国内航空機である航空機 新租税特別措置法第九十条の八
suppl-5041-4/art-54/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-54/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54/par-2/item-1
an aircraft that is a general domestic aircraft prescribed in Article 90-8-2, paragraph (2) of the New Act on Special Measures Concerning Taxation: Article 90-8 of the New Act on Special Measures Concerning Taxation;
machine translation, not official
**二** 新租税特別措置法第九十条の八の二第一項に規定する沖縄路線航空機である航空機 新租税特別措置法第九十条の八の二第一項
suppl-5041-4/art-54/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-54/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54/par-2/item-2
an aircraft that is an aircraft on Okinawa routes prescribed in Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation: Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation;
machine translation, not official
**三** 新租税特別措置法第九十条の九第一項に規定する特定離島路線航空機である航空機 新租税特別措置法第九十条の九第一項
suppl-5041-4/art-54/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-54/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54/par-2/item-3
an aircraft that is an aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation: Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation.
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**第三項** 前二項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
suppl-5041-4/art-54/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-54/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54/par-3
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
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### 第九十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5041-4/art-98 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-98
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5041-4/art-98/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-98/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第九十九条（政令への委任） — Delegation to Cabinet Order
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suppl-5041-4/art-99 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-99 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-99
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5041-4/art-99/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-99/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和四年三月三一日法律第五号
suppl-5041-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-5 · https://japanlaw.org/l/332AC0000000026/suppl-5041-5
### 第一条（施行期日） — Effective Date
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suppl-5041-5/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-5/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-5/art-1
**第一項** この法律は、令和四年四月一日から施行する。
suppl-5041-5/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-5/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-5/art-1/par-1
This Act comes into effect as of April 1, 2022.
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## 附 則 令和四年四月一五日法律第二四号
suppl-5041-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-24 · https://japanlaw.org/l/332AC0000000026/suppl-5041-24
### 第一条（施行期日） — Effective Date
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suppl-5041-24/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-24/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-24/art-1
**第一項** この法律は、令和五年四月一日から施行する。
suppl-5041-24/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-24/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-24/art-1/par-1
This Act comes into effect on April 1, 2023.
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## 附 則 令和四年五月二〇日法律第四六号
suppl-5041-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-46 · https://japanlaw.org/l/332AC0000000026/suppl-5041-46
### 第一条（施行期日） — Effective Date
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suppl-5041-46/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-46/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-46/art-1
**第一項** この法律は、令和五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5041-46/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-46/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-46/art-1/par-1
This Act comes into effect on April 1, 2023; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 附則第三十二条の規定 公布の日
suppl-5041-46/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-46/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-46/art-1/par-1/item-1
the provisions of Article 32 of the Supplementary Provisions: the date of promulgation;
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**二** 第二条中エネルギー供給事業者による非化石エネルギー源の利用及び化石エネルギー原料の有効な利用の促進に関する法律第二条第六項の改正規定、第三条の規定、第六条中電気事業法第二十七条の二十七第三項の改正規定、同項を同条第四項とし、同条第二項の次に一項を加える改正規定、同法第三十三条の三の改正規定（「独立行政法人石油天然ガス・金属鉱物資源機構」を「独立行政法人エネルギー・金属鉱物資源機構」に改める部分に限る。）及び同法第百二十八条第一号の改正規定並びに次条並びに附則第五条から第九条まで、第十二条及び第十五条の規定、附則第十六条中租税特別措置法（昭和三十二年法律第二十六号）第二十八条第一項第三号、第五十七条の四第五項第三号及び第六十六条の十一第一項第三号の改正規定並びに附則第十七条、第十八条、第二十四条から第二十六条まで及び第二十八条の規定 公布の日から起算して六月を超えない範囲内において政令で定める日
suppl-5041-46/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-46/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-46/art-1/par-1/item-2
the provisions of Article 2 amending Article 2, paragraph (6) of the Act on the Promotion of the Use of Non-Fossil Energy Sources and the Effective Use of Fossil Energy Raw Materials by Energy Suppliers, the provisions of Article 3, the provisions of Article 6 amending Article 27-27, paragraph (3) of the Electricity Business Act, the provisions renumbering that paragraph as paragraph (4) of that Article and adding one paragraph after paragraph (2) of that Article, the provisions amending Article 33-3 of that Act (limited to the part replacing "Japan Oil, Gas and Metals National Corporation" with "Japan Organization for Metals and Energy Security") and the provisions amending Article 128, item (i) of that Act, and the provisions of the following Article, Articles 5 through 9, 12 and 15 of the Supplementary Provisions, the provisions of Article 16 of the Supplementary Provisions amending Article 28, paragraph (1), item (iii), Article 57-4, paragraph (5), item (iii) and Article 66-11, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), and the provisions of Articles 17, 18, 24 through 26 and 28 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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### 第十七条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-5041-46/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-46/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-5041-46/art-17
**第一項** 前条の規定による改正後の租税特別措置法第五十七条の四第五項（第三号に係る部分に限る。）の規定は、附則第五条に規定する経過する日以後に行う同号に規定する原子炉の運転の廃止について適用し、同日前に行った前条の規定による改正前の租税特別措置法第五十七条の四第五項第三号に規定する原子炉の運転の廃止については、なお従前の例による。
suppl-5041-46/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-46/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-46/art-17/par-1
The provisions of Article 57-4, paragraph (5) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (limited to the part pertaining to item (iii)) apply to the discontinuation of the operation of a nuclear reactor prescribed in that item that is carried out on or after the day of lapse prescribed in Article 5 of the Supplementary Provisions, and the provisions then in force continue to govern the discontinuation of the operation of a nuclear reactor prescribed in Article 57-4, paragraph (5), item (iii) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of the preceding Article that was carried out before that day.
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### 第三十二条（政令への委任） — Delegation to Cabinet Order
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suppl-5041-46/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-46/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-5041-46/art-32
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-5041-46/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-46/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-46/art-32/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 令和四年五月二〇日法律第四七号
suppl-5041-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-47 · https://japanlaw.org/l/332AC0000000026/suppl-5041-47
### 第一条（施行期日） — Effective Date
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suppl-5041-47/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-47/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-47/art-1
**第一項** この法律は、公布の日から施行する。ただし、第一条中医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律第一条の五第二項の改正規定及び第二条から第四条までの規定並びに附則第四条から第六条までの規定は、令和五年二月一日までの間において政令で定める日から施行する。
suppl-5041-47/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-47/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-47/art-1/par-1
This Act comes into effect as of the date of promulgation; provided, however, that the provisions of Article 1 amending Article 1-5, paragraph (2) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, the provisions of Articles 2 through 4, and the provisions of Articles 4 through 6 of the Supplementary Provisions come into effect as of the date specified by Cabinet Order on or before February 1, 2023.
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## 附 則 令和四年五月二七日法律第五六号
suppl-5041-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-56 · https://japanlaw.org/l/332AC0000000026/suppl-5041-56
### 第一条（施行期日） — Effective Date
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suppl-5041-56/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-56/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-56/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、附則第二十八条の規定は、公布の日から施行する。
suppl-5041-56/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-56/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-56/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions of Article 28 of the Supplementary Provisions come into effect as of the date of promulgation.
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### 第二十八条（政令への委任） — Delegation to Cabinet Order
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suppl-5041-56/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-56/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-5041-56/art-28
**第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5041-56/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-56/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-56/art-28/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和四年六月一日法律第六〇号
suppl-5041-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-60 · https://japanlaw.org/l/332AC0000000026/suppl-5041-60
### 第一条（施行期日） — Effective Date
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suppl-5041-60/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-60/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-60/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-5041-60/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-60/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-60/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 令和四年六月一七日法律第六八号
suppl-5041-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-68 · https://japanlaw.org/l/332AC0000000026/suppl-5041-68
**第一項** この法律は、刑法等一部改正法施行日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5041-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-68/par-1
This Act comes into effect as of the effective date of the Act Partially Amending the Penal Code, etc.; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 第五百九条の規定 公布の日
suppl-5041-68/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-68/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-68/par-1/item-1
the provisions of Article 509: the date of promulgation
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## 附 則 令和四年六月一七日法律第七一号
suppl-5041-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-71 · https://japanlaw.org/l/332AC0000000026/suppl-5041-71
### 第一条（施行期日） — Effective Date
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suppl-5041-71/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-71/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-71/art-1
**第一項** この法律は、労働者協同組合法の施行の日から施行する。
suppl-5041-71/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-71/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-71/art-1/par-1
This Act comes into effect as of the date on which the Workers' Cooperatives Act comes into effect.
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## 附 則 令和五年三月三一日法律第三号
suppl-5051-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3
### 第一条（施行期日） — Effective Date
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suppl-5051-3/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1
**第一項** この法律は、令和五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5051-3/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1
This Act comes into effect on April 1, 2023; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 次に掲げる規定 令和五年五月一日
suppl-5051-3/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-1
the following provisions: May 1, 2023;
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**イ** 略
suppl-5051-3/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-1/sub-1
Omitted
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**ロ** 第十条中租税特別措置法第八十六条の二の改正規定、同法第八十七条の六の改正規定、同法第九十条の十二の改正規定（同条第一項に係る部分（「令和三年五月一日から令和五年四月三十日まで」を「令和五年五月一日から令和八年四月三十日まで」に改める部分に限る。）、同条第二項に係る部分（「令和三年五月一日から令和五年四月三十日まで」を「令和五年五月一日から令和八年四月三十日まで」に改める部分に限る。）、同条第三項に係る部分（「又は第九十条の十四第一項」を削り、「令和三年五月一日から令和五年四月三十日まで」を「令和五年五月一日から令和八年四月三十日まで」に改める部分に限る。）及び同条第四項に係る部分（「若しくは第二項」を削り、「令和三年五月一日から令和五年四月三十日まで」を「令和五年五月一日から令和八年四月三十日まで」に改める部分に限る。）に限る。）及び同法第九十条の十四（見出しを含む。）の改正規定並びに附則第五十二条、第五十七条、第七十条及び第七十七条（刑法等の一部を改正する法律の施行に伴う関係法律の整理等に関する法律（令和四年法律第六十八号）第百八十四条第七号の改正規定（「第八十七条の六第十五項」を「第八十七条の六第十六項」に改める部分に限る。）に限る。）の規定
suppl-5051-3/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-1/sub-2
the provisions of Article 10 amending Article 86-2 of the Act on Special Measures Concerning Taxation, the provisions amending Article 87-6 of that Act, the provisions amending Article 90-12 of that Act (limited to the part pertaining to paragraph (1) of that Article (limited to the part replacing "from May 1, 2021 to April 30, 2023" with "from May 1, 2023 to April 30, 2026"), the part pertaining to paragraph (2) of that Article (limited to the part replacing "from May 1, 2021 to April 30, 2023" with "from May 1, 2023 to April 30, 2026"), the part pertaining to paragraph (3) of that Article (limited to the part deleting "or Article 90-14, paragraph (1)" and replacing "from May 1, 2021 to April 30, 2023" with "from May 1, 2023 to April 30, 2026") and the part pertaining to paragraph (4) of that Article (limited to the part deleting "or paragraph (2)" and replacing "from May 1, 2021 to April 30, 2023" with "from May 1, 2023 to April 30, 2026")) and the provisions amending Article 90-14 of that Act (including its heading), and the provisions of Articles 52, 57 and 70 of the Supplementary Provisions and Article 77 of the Supplementary Provisions (limited to the provisions amending Article 184, item (vii) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Penal Code, etc. (Act No. 68 of 2022) (limited to the part replacing "Article 87-6, paragraph (15)" with "Article 87-6, paragraph (16)"));
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**二** 次に掲げる規定 令和五年十月一日
suppl-5051-3/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-2
the following provisions: October 1, 2023;
machine translation, not official
**イ** 略
suppl-5051-3/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-2/sub-1
Omitted
machine translation, not official
**ロ** 第十条中租税特別措置法第三十七条の十三の三第一項の改正規定、同法第四十二条の二の二第一項の改正規定（「第九条の四の二第二項」を「第八条の四第九項、第九条の四の二第二項」に改める部分及び「調書及び報告書」を「報告書及び調書」に改める部分に限る。）、同条第四項の改正規定（「は、」の下に「第八条の四第九項、」を加える部分及び「並びに」の下に「第八条の四第十項から第十四項まで、」を加える部分に限る。）及び同法第六十六条の二第一項の改正規定並びに附則第三十三条及び第四十七条の規定
suppl-5051-3/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-2/sub-2
the provisions of Article 10 amending Article 37-13-3, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 42-2-2, paragraph (1) of that Act (limited to the part replacing "Article 9-4-2, paragraph (2)" with "Article 8-4, paragraph (9), Article 9-4-2, paragraph (2)" and the part replacing "statements and reports" with "reports and statements"), the provisions amending paragraph (4) of that Article (limited to the part adding "Article 8-4, paragraph (9)," after "are deemed to have been submitted under the provisions of" and the part adding "Article 8-4, paragraphs (10) through (14)," after "and those provisions,") and the provisions amending Article 66-2, paragraph (1) of that Act, and the provisions of Articles 33 and 47 of the Supplementary Provisions;
machine translation, not official
**三** 次に掲げる規定 令和六年一月一日
suppl-5051-3/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-3
the following provisions: January 1, 2024;
machine translation, not official
**イからハまで** 略
suppl-5051-3/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**ニ** 第十条中租税特別措置法第三十五条の改正規定、同法第四十条の四の改正規定、同法第四十条の七の改正規定、同法第四十二条の三第一項及び第三項の改正規定（「第三十五条第八項」を「第三十五条第九項」に改める部分に限る。）、同法第六十九条の五第一項の改正規定、同法第七十条の三の次に二条を加える改正規定、同法第七十条の四第三項第二号の改正規定、同法第七十条の六の八第二項第三号ロ、第七十条の七第二項第五号ロ及び第七十条の七の五第二項第八号ロの改正規定、同法第七十条の七の十四第四項第二号の改正規定、同法第八十九条第四項ただし書の改正規定、同法第九十条の十二の改正規定（第一号ロに掲げる改正規定を除く。）並びに同法第九十条の十二の二の改正規定並びに附則第三十二条第三項、第三十五条、第五十一条第一項及び第四項から第七項まで並びに第五十九条の規定
suppl-5051-3/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-3/sub-2
the provisions of Article 10 amending Article 35 of the Act on Special Measures Concerning Taxation, the provisions amending Article 40-4 of that Act, the provisions amending Article 40-7 of that Act, the provisions amending Article 42-3, paragraphs (1) and (3) of that Act (limited to the part replacing "Article 35, paragraph (8)" with "Article 35, paragraph (9)"), the provisions amending Article 69-5, paragraph (1) of that Act, the provisions adding two Articles after Article 70-3 of that Act, the provisions amending Article 70-4, paragraph (3), item (ii) of that Act, the provisions amending Article 70-6-8, paragraph (2), item (iii), (b), Article 70-7, paragraph (2), item (v), (b) and Article 70-7-5, paragraph (2), item (viii), (b) of that Act, the provisions amending Article 70-7-14, paragraph (4), item (ii) of that Act, the provisions amending the proviso to Article 89, paragraph (4) of that Act, the provisions amending Article 90-12 of that Act (excluding the amending provisions listed in item (i), (b)) and the provisions amending Article 90-12-2 of that Act, and the provisions of Article 32, paragraph (3), Article 35, Article 51, paragraphs (1) and (4) through (7), and Article 59 of the Supplementary Provisions;
machine translation, not official
**四** 次に掲げる規定 令和六年四月一日
suppl-5051-3/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-4
the following provisions: April 1, 2024;
machine translation, not official
**イからハまで** 略
suppl-5051-3/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-4/sub-1
Omitted
machine translation, not official
**ニ** 第十条中租税特別措置法第三十七条第一項の改正規定（「ときは」の下に「、政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をした場合における当該譲渡につき」を加える部分に限る。）、同条第三項の改正規定（「令和五年十二月三十一日」を「令和八年十二月三十一日」に、「第四号」を「第三号」に改める部分を除く。）、同条第四項の改正規定（「令和五年十二月三十一日」を「令和八年十二月三十一日」に、「第四号」を「第三号」に改める部分を除く。）、同法第三十七条の四第二号の改正規定、同法第六十五条の七第一項の改正規定（「は、当該買換資産」の下に「（政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をした場合における当該買換資産に限る。）」を加える部分に限る。）、同条第九項の改正規定（「第五号」を「第四号」に改める部分を除く。）、同法第六十五条の八第七項の改正規定（「第五号」を「第四号」に改める部分を除く。）、同条第八項の改正規定（「第五号」を「第四号」に改める部分を除く。）、同法第六十五条の九第二号の改正規定、同法第六十六条の六の改正規定、同法第六十六条の七の改正規定（同条第九項中「第四十二条の十二の七第十項」を「第四十二条の十二の七第十一項」に改める部分を除く。）、同法第六十六条の九の二の改正規定、同法第六十六条の九の三の改正規定（同条第八項中「第四十二条の十二の七第十項」を「第四十二条の十二の七第十一項」に改める部分を除く。）及び同法第六十八条の四の改正規定並びに附則第三十二条第七項、第四十六条第三項、第四十八条及び第五十六条第一項から第五項までの規定
suppl-5051-3/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-4/sub-2
the provisions of Article 10 amending Article 37, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part adding "with regard to that transfer in the case where the individual has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that the individual seeks the application of the provisions of this paragraph," after "or is expected to use it as such, then,"), the provisions amending paragraph (3) of that Article (excluding the part replacing "December 31, 2023" with "December 31, 2026" and "item (iv)" with "item (iii)"), the provisions amending paragraph (4) of that Article (excluding the part replacing "December 31, 2023" with "December 31, 2026" and "item (iv)" with "item (iii)"), the provisions amending Article 37-4, item (ii) of that Act, the provisions amending Article 65-7, paragraph (1) of that Act (limited to the part adding "(limited to a replacement asset in the case where the corporation has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that it seeks the application of the provisions of this paragraph)" after "with regard to the replacement asset"), the provisions amending paragraph (9) of that Article (excluding the part replacing "item (v)" with "item (iv)"), the provisions amending Article 65-8, paragraph (7) of that Act (excluding the part replacing "item (v)" with "item (iv)"), the provisions amending paragraph (8) of that Article (excluding the part replacing "item (v)" with "item (iv)"), the provisions amending Article 65-9, item (ii) of that Act, the provisions amending Article 66-6 of that Act, the provisions amending Article 66-7 of that Act (excluding the part replacing "Article 42-12-7, paragraph (10)" with "Article 42-12-7, paragraph (11)" in paragraph (9) of that Article), the provisions amending Article 66-9-2 of that Act, the provisions amending Article 66-9-3 of that Act (excluding the part replacing "Article 42-12-7, paragraph (10)" with "Article 42-12-7, paragraph (11)" in paragraph (8) of that Article) and the provisions amending Article 68-4 of that Act, and the provisions of Article 32, paragraph (7), Article 46, paragraph (3), Article 48, and Article 56, paragraphs (1) through (5) of the Supplementary Provisions;
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**五** 次に掲げる規定 令和七年一月一日
suppl-5051-3/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-5
the following provisions: January 1, 2025;
machine translation, not official
**イ** 略
suppl-5051-3/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-5/sub-1
Omitted
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**ロ** 第十条中租税特別措置法第四条の二第一項及び第四条の三第一項の改正規定、同法第四十一条の十八の二第二項の改正規定、同法第四十一条の十九第一項の改正規定、同条を同法第四十一条の十八の四とし、同条の次に一条を加える改正規定並びに同法第四十一条の二十一第十四項第十七号の改正規定並びに附則第三十六条の規定
suppl-5051-3/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-5/sub-2
the provisions of Article 10 amending Article 4-2, paragraph (1) and Article 4-3, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-18-2, paragraph (2) of that Act, the provisions amending Article 41-19, paragraph (1) of that Act, the provisions renumbering that Article as Article 41-18-4 of that Act and adding one Article after that Article, and the provisions amending Article 41-21, paragraph (14), item (xvii) of that Act, and the provisions of Article 36 of the Supplementary Provisions;
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**六から八まで** 略
suppl-5051-3/art-1/par-1/item-6-to-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-6-to-8 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-6-to-8
Omitted
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**八の二** 第十条中租税特別措置法第四十一条の九の次に一条を加える改正規定 令和十二年一月一日
suppl-5051-3/art-1/par-1/item-8-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-8-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-8-2
the provisions of Article 10 adding one Article after Article 41-9 of the Act on Special Measures Concerning Taxation: January 1, 2030;
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**九** 次に掲げる規定 安定的かつ効率的な資金決済制度の構築を図るための資金決済に関する法律等の一部を改正する法律（令和四年法律第六十一号）の施行の日
suppl-5051-3/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-9
the following provisions: the date on which the Act Partially Amending the Payment Services Act, etc. to Establish a Stable and Efficient Funds Settlement System (Act No. 61 of 2022) comes into effect;
machine translation, not official
**イ及びロ** 略
suppl-5051-3/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-9/sub-1
Omitted
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**ハ** 第十条中租税特別措置法第四十一条の十四第一項第二号の改正規定、同法第四十一条の十五の二の改正規定及び同法第四十二条第四項第三号の改正規定
suppl-5051-3/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-9/sub-2
the provisions of Article 10 amending Article 41-14, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-15-2 of that Act and the provisions amending Article 42, paragraph (4), item (iii) of that Act;
machine translation, not official
**十** 次に掲げる規定 土地改良法の一部を改正する法律（令和四年法律第九号）附則第一条ただし書に規定する規定の施行の日
suppl-5051-3/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-10
the following provisions: the date on which the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Land Improvement Act (Act No. 9 of 2022) come into effect;
machine translation, not official
**イ** 略
suppl-5051-3/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-10/sub-1
Omitted
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**ロ** 第十条中租税特別措置法第二条第二項の改正規定、同法第四十二条の四第十九項第四号の改正規定、同法第四十二条の十二第六項第一号の改正規定、同法第四十二条の十二の五第三項第一号の改正規定、同法第六十二条第一項の改正規定、同法第六十六条の五の二第二項第三号ロの改正規定及び同法第六十六条の十一第一項第五号の改正規定
suppl-5051-3/art-1/par-1/item-10/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-10/sub-2
the provisions of Article 10 amending Article 2, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 42-4, paragraph (19), item (iv) of that Act, the provisions amending Article 42-12, paragraph (6), item (i) of that Act, the provisions amending Article 42-12-5, paragraph (3), item (i) of that Act, the provisions amending Article 62, paragraph (1) of that Act, the provisions amending Article 66-5-2, paragraph (2), item (iii), (b) of that Act and the provisions amending Article 66-11, paragraph (1), item (v) of that Act;
machine translation, not official
**十一** 略
suppl-5051-3/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-11
Omitted
machine translation, not official
**十二** 第十条中租税特別措置法第十一条第一項第一号及び第二号の改正規定、同項第三号を同項第四号とし、同項第二号の次に一号を加える改正規定、同法第四十三条第一項第一号及び第二号の改正規定、同項第三号を同項第四号とし、同項第二号の次に一号を加える改正規定、同法第五十九条の二第一項の改正規定（「令和二年三月三十一日」を「令和七年三月三十一日」に改める部分を除く。）、同条第四項の改正規定並びに同条第六項の改正規定並びに附則第二十九条第一項及び第四十二条第一項の規定 海上運送法等の一部を改正する法律（令和五年法律第二十四号）附則第一条第三号に掲げる規定の施行の日
suppl-5051-3/art-1/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-12
the provisions of Article 10 amending Article 11, paragraph (1), items (i) and (ii) of the Act on Special Measures Concerning Taxation, the provisions renumbering item (iii) of that paragraph as item (iv) of that paragraph and adding one item after item (ii) of that paragraph, the provisions amending Article 43, paragraph (1), items (i) and (ii) of that Act, the provisions renumbering item (iii) of that paragraph as item (iv) of that paragraph and adding one item after item (ii) of that paragraph, the provisions amending Article 59-2, paragraph (1) of that Act (excluding the part replacing "March 31, 2020" with "March 31, 2025"), the provisions amending paragraph (4) of that Article and the provisions amending paragraph (6) of that Article, and the provisions of Article 29, paragraph (1) and Article 42, paragraph (1) of the Supplementary Provisions: the date on which the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. (Act No. 24 of 2023) come into effect;
machine translation, not official
**十三** 第十条中租税特別措置法第五十七条の四を削る改正規定、同法第五十七条の四の二第一項の改正規定（「おいて、核原料物質、核燃料物質及び原子炉の規制に関する法律」の下に「（昭和三十二年法律第百六十六号）」を加える部分に限る。）、同条を同法第五十七条の四とする改正規定、同法第六十八条の三の四第一項の改正規定及び同法第九十条の四の三第一項の改正規定並びに附則第四十三条及び第六十四条（所得税法等の一部を改正する法律（令和二年法律第八号）附則第百十九条の改正規定に限る。）の規定 脱炭素社会の実現に向けた電気供給体制の確立を図るための電気事業法等の一部を改正する法律（令和五年法律第四十四号）の施行の日
suppl-5051-3/art-1/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-13
the provisions of Article 10 deleting Article 57-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 57-4-2, paragraph (1) of that Act (limited to the part adding "(Act No. 166 of 1957)" after "in the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors"), the provisions renumbering that Article as Article 57-4 of that Act, the provisions amending Article 68-3-4, paragraph (1) of that Act and the provisions amending Article 90-4-3, paragraph (1) of that Act, and the provisions of Article 43 of the Supplementary Provisions and Article 64 of the Supplementary Provisions (limited to the provisions amending Article 119 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)): the date on which the Act Partially Amending the Electricity Business Act, etc. to Establish an Electricity Supply System for Realizing a Decarbonized Society (Act No. 44 of 2023) comes into effect.
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### 第二十五条（試験研究を行った場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Experimental Research Is Conducted
caption: machine translation, not official
suppl-5051-3/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-25
**第一項** 第十条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第十条の規定は、令和六年分以後の所得税について適用し、令和五年分以前の所得税については、なお従前の例による。
suppl-5051-3/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-25/par-1
The provisions of Article 10 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2024 and subsequent years, and the provisions then in force continue to govern income tax for 2023 and prior years.
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### 第二十六条（中小事業者が機械等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Small and Medium Sized Business Operators Acquire Machinery, etc.
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suppl-5051-3/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-26
**第一項** 新租税特別措置法第十条の三第一項の規定は、同項に規定する中小事業者が施行日以後に取得又は製作をする同項に規定する特定機械装置等について適用し、第十条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の三第一項に規定する中小事業者が施行日前に取得又は製作をした同項に規定する特定機械装置等については、なお従前の例による。
suppl-5051-3/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-26/par-1
The provisions of Article 10-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in that paragraph that a small and medium sized business operator prescribed in that paragraph acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 10-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 10 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that a small and medium sized business operator prescribed in that paragraph acquired or manufactured before the Effective Date.
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### 第二十七条（特定中小事業者が特定経営力向上設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Specified Small and Medium Sized Business Operators Acquire Specified Management Improvement Equipment, etc.
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suppl-5051-3/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-27
**第一項** 新租税特別措置法第十条の五の三第一項の規定は、同項に規定する特定中小事業者が施行日以後に同項に規定する指定事業の用に供する同項に規定する特定経営力向上設備等について適用し、旧租税特別措置法第十条の五の三第一項に規定する特定中小事業者が施行日前に同項に規定する指定事業の用に供した同項に規定する特定経営力向上設備等については、なお従前の例による。
suppl-5051-3/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-27/par-1
The provisions of Article 10-5-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified management improvement equipment, etc. prescribed in that paragraph that a specified small and medium sized business operator prescribed in that paragraph provides for use in a designated business prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in Article 10-5-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a specified small and medium sized business operator prescribed in that paragraph provided for use in a designated business prescribed in that paragraph before the Effective Date.
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### 第二十八条（事業適応設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Adaptation Equipment Is Acquired, etc.
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suppl-5051-3/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-28
**第一項** 新租税特別措置法第十条の五の六第十二項の規定は、令和五年分以後の所得税について適用する。
suppl-5051-3/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-28/par-1
The provisions of Article 10-5-6, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to income tax for 2023 and subsequent years.
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### 第二十九条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-5051-3/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29
**第一項** 新租税特別措置法第十一条第一項の規定は、個人が附則第一条第十二号に定める日以後に取得又は製作をする同項に規定する特定船舶（同日前に締結した契約に基づき取得をするもの（以下この項において「経過特定船舶」という。）を除く。）について適用し、個人が同日前に取得又は製作をした旧租税特別措置法第十一条第一項に規定する特定船舶（経過特定船舶を含む。）については、なお従前の例による。
suppl-5051-3/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified ships prescribed in that paragraph that an individual acquires or manufactures on or after the date specified in Article 1, item (xii) of the Supplementary Provisions (excluding those acquired based on a contract concluded before that date (hereinafter referred to as "transitional specified ships" in this paragraph)), and the provisions then in force continue to govern specified ships prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including transitional specified ships) that an individual acquired or manufactured before that date.
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**第二項** 新租税特別措置法第十一条の三第一項の規定は、個人が施行日以後に取得又は製作若しくは建設（以下この項及び第四項において「取得等」という。）をする同条第一項に規定する特定事業継続力強化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の三第一項に規定する特定事業継続力強化設備等については、なお従前の例による。
suppl-5051-3/art-29/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/par-2
The provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs (hereinafter referred to as "acquisition, etc." in this paragraph and paragraph (4)) on or after the Effective Date, and the provisions then in force continue to govern specified business continuity enhancement equipment, etc. prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第三項** 新租税特別措置法第十二条（第四項の表の第二号から第四号までに係る部分に限る。）の規定は、個人が施行日以後に取得等（租税特別措置法第十二条第二項に規定する取得等をいう。以下この項において同じ。）をする新租税特別措置法第十二条第四項に規定する産業振興機械等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第四項に規定する産業振興機械等については、なお従前の例による。
suppl-5051-3/art-29/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/par-3
The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) through (iv) of the table in paragraph (4)) apply to industrial promotion machinery, etc. prescribed in Article 12, paragraph (4) of the New Act on Special Measures Concerning Taxation for which an individual makes an acquisition, etc. (meaning an acquisition, etc. prescribed in Article 12, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) on or after the Effective Date, and the provisions then in force continue to govern industrial promotion machinery, etc. prescribed in Article 12, paragraph (4) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第四項** 新租税特別措置法第十三条第一項の規定は、個人が取得等をする同項に規定する事業再編促進機械等で施行日以後に受ける農業競争力強化支援法（平成二十九年法律第三十五号）第十八条第一項の認定に係る同法第十九条第二項に規定する認定事業再編計画（施行日前に受けた同法第十八条第一項の認定に係る同法第十九条第二項に規定する認定事業再編計画について施行日以後に同条第一項の規定による変更の認定があったときにおけるその変更後のもの（以下この項において「経過認定事業再編計画」という。）を含む。）に記載されたものについて適用し、個人が取得等をした旧租税特別措置法第十三条第一項に規定する事業再編促進機械等で施行日前に受けた農業競争力強化支援法第十八条第一項の認定に係る同法第十九条第二項に規定する認定事業再編計画（経過認定事業再編計画を除く。）に記載されたものについては、なお従前の例による。
suppl-5051-3/art-29/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/par-4
The provisions of Article 13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for promoting business restructuring prescribed in that paragraph for which an individual makes an acquisition, etc. and which are stated in a certified business restructuring plan prescribed in Article 19, paragraph (2) of the Act on the Support for Strengthening Agricultural Competitiveness (Act No. 35 of 2017) pertaining to the certification under Article 18, paragraph (1) of that Act received on or after the Effective Date (including, where a certification of change under paragraph (1) of that Article has been given on or after the Effective Date for a certified business restructuring plan prescribed in Article 19, paragraph (2) of that Act pertaining to the certification under Article 18, paragraph (1) of that Act received before the Effective Date, that plan as changed (hereinafter referred to as a "transitional certified business restructuring plan" in this paragraph)), and the provisions then in force continue to govern machinery, etc. for promoting business restructuring prescribed in Article 13, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. and which are stated in a certified business restructuring plan prescribed in Article 19, paragraph (2) of the Act on the Support for Strengthening Agricultural Competitiveness pertaining to the certification under Article 18, paragraph (1) of that Act received before the Effective Date (excluding a transitional certified business restructuring plan).
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### 第三十条（個人が農用地等を取得した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where an Individual Acquires Agricultural Land, etc.
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suppl-5051-3/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-30
**第一項** 新租税特別措置法第二十四条の三第一項の規定は、個人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定農業用機械等について適用し、個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第二十四条の三第一項に規定する特定農業用機械等については、なお従前の例による。
suppl-5051-3/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-30/par-1
The provisions of Article 24-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified agricultural machinery, etc. prescribed in Article 24-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.
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### 第三十一条（特定の取締役等が受ける新株予約権の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options Granted to Specified Directors, etc.
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suppl-5051-3/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-31
**第一項** 新租税特別措置法第二十九条の二（第一項第一号に係る部分に限る。）の規定は、同項に規定する取締役等又は特定従事者が施行日以後に行われる同項に規定する付与決議に基づき締結される同項の契約により与えられる同項に規定する特定新株予約権に係る株式について適用し、旧租税特別措置法第二十九条の二第一項に規定する取締役等又は特定従事者が施行日前に行われた同項に規定する付与決議に基づき締結された同項の契約により与えられる同項に規定する特定新株予約権に係る株式については、なお従前の例による。
suppl-5051-3/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-31/par-1
The provisions of Article 29-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) apply to shares pertaining to specified share options prescribed in that paragraph that are granted to a director, etc. or a specified engaged person prescribed in that paragraph under a contract set forth in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted on or after the Effective Date, and the provisions then in force continue to govern shares pertaining to specified share options prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are granted to a director, etc. or a specified engaged person prescribed in that paragraph under a contract set forth in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted before the Effective Date.
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### 第三十二条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-5051-3/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32
**第一項** 個人が施行日前に行った旧租税特別措置法第三十一条の二第二項第十二号に掲げる土地等の譲渡については、なお従前の例による。
suppl-5051-3/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-1
The provisions then in force continue to govern a transfer of land, etc. listed in Article 31-2, paragraph (2), item (xii) of the Former Act on Special Measures Concerning Taxation carried out by an individual before the Effective Date.
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**第二項** 新租税特別措置法第三十一条の二第二項（第十三号に係る部分に限る。）の規定は、個人が施行日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡については、なお従前の例による。
suppl-5051-3/art-32/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-2
The provisions of Article 31-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xiii)) apply to a transfer that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article, carried out by an individual on or after the Effective Date, and the provisions then in force continue to govern a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article, carried out by an individual before the Effective Date.
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**第三項** 新租税特別措置法第三十五条の規定は、個人が令和六年一月一日以後に行う同条第三項に規定する対象譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十五条第三項に規定する対象譲渡については、なお従前の例による。
suppl-5051-3/art-32/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-3
The provisions of Article 35 of the New Act on Special Measures Concerning Taxation apply to a covered transfer prescribed in paragraph (3) of that Article carried out by an individual on or after January 1, 2024, and the provisions then in force continue to govern a covered transfer prescribed in Article 35, paragraph (3) of the Former Act on Special Measures Concerning Taxation carried out by an individual before that date.
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**第四項** 新租税特別措置法第三十五条の三第二項第二号の規定は、個人が令和五年一月一日以後に行う同条第一項に規定する低未利用土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十五条の三第一項に規定する低未利用土地等の譲渡については、なお従前の例による。
suppl-5051-3/art-32/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-4
The provisions of Article 35-3, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to a transfer of low-use or unused land, etc. prescribed in paragraph (1) of that Article carried out by an individual on or after January 1, 2023, and the provisions then in force continue to govern a transfer of low-use or unused land, etc. prescribed in Article 35-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out by an individual before that date.
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**第五項** 個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第一号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-5051-3/art-32/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-5
The provisions then in force continue to govern a transfer of assets listed in the left-hand column of item (i) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out by an individual before the Effective Date.
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**第六項** 第十条の規定（附則第一条第四号ニに掲げる改正規定を除く。）による改正後の租税特別措置法（以下この項において「令和五年新措置法」という。）第三十七条から第三十七条の四まで（令和五年新措置法第三十七条第一項の表の第一号、第三号及び第四号に係る部分に限る。）の規定は、個人が施行日以後に同表の第一号、第三号又は第四号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後にこれらの号の下欄に掲げる資産の取得（建設及び製作を含む。以下この条において同じ。）をする場合における当該譲渡について適用し、個人が施行日前に旧租税特別措置法第三十七条第一項の表の第二号、第四号又は第五号の上欄に掲げる資産の譲渡をした場合及び個人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日前にこれらの号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。
suppl-5051-3/art-32/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-6
The provisions of Articles 37 through 37-4 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (excluding the amending provisions listed in Article 1, item (iv), (d) of the Supplementary Provisions) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 2023" in this paragraph) (limited to the part pertaining to items (i), (iii) and (iv) of the table in Article 37, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2023) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of item (i), (iii) or (iv) of that table on or after the Effective Date and that individual acquires (including constructing and manufacturing; the same applies hereinafter in this Article) assets listed in the right-hand column of those items on or after the Effective Date, and the provisions then in force continue to govern those transfers in the case where an individual transferred assets listed in the left-hand column of item (ii), (iv) or (v) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date and in the case where an individual transfers assets listed in the left-hand column of those items on or after the Effective Date and that individual acquired assets listed in the right-hand column of those items before the Effective Date.
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**第七項** 第十条の規定（附則第一条第四号ニに掲げる改正規定に限る。以下この項において同じ。）による改正後の租税特別措置法（以下この項において「令和六年新措置法」という。）第三十七条及び第三十七条の四（令和六年新措置法第三十七条第一項の届出に係る部分に限る。）の規定は、個人が令和六年四月一日以後に同項の表の各号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に当該各号の下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が同日前に第十条の規定による改正前の租税特別措置法第三十七条第一項の表の各号の上欄に掲げる資産の譲渡をした場合及び個人が同日以後に同表の各号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日前に当該各号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。
suppl-5051-3/art-32/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-7
The provisions of Articles 37 and 37-4 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (limited to the amending provisions listed in Article 1, item (iv), (d) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 2024" in this paragraph) (limited to the part pertaining to the notification under Article 37, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2024) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of any item of the table in that paragraph on or after April 1, 2024 and that individual acquires assets listed in the right-hand column of that item on or after that date, and the provisions then in force continue to govern those transfers in the case where an individual transferred assets listed in the left-hand column of any item of the table in Article 37, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 10 before that date and in the case where an individual transfers assets listed in the left-hand column of any item of that table on or after that date and that individual acquired assets listed in the right-hand column of that item before that date.
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**第八項** 施行日前において旧租税特別措置法第三十七条の五第二項において準用する旧租税特別措置法第三十七条第四項の規定に基づき受けた同項の税務署長の承認は新租税特別措置法第三十七条の五第二項の規定に基づき受けた同項の税務署長の承認と、施行日前において旧租税特別措置法第三十七条の五第二項において準用する旧租税特別措置法第三十七条第四項の規定に基づき同項の税務署長が認定した日は新租税特別措置法第三十七条の五第二項の規定に基づき同項の税務署長が認定した日と、それぞれみなして、同項の規定を適用する。
suppl-5051-3/art-32/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-8
The provisions of Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation apply by deeming the approval of the district director referred to in Article 37, paragraph (4) of the Former Act on Special Measures Concerning Taxation that was received before the Effective Date pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation to be the approval of the district director referred to in Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation received pursuant to the provisions of that paragraph, and the date certified before the Effective Date by the district director referred to in Article 37, paragraph (4) of the Former Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation to be the date certified by the district director referred to in Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph, respectively.
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### 第三十三条（株式等を対価とする株式の譲渡に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from the Transfer of Shares in Exchange for Shares, etc.
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suppl-5051-3/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-33
**第一項** 新租税特別措置法第三十七条の十三の四第一項の規定は、令和五年十月一日以後に行われる株式交付について適用し、同日前に行われた株式交付については、なお従前の例による。
suppl-5051-3/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-33/par-1
The provisions of Article 37-13-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a partial share exchange carried out on or after October 1, 2023, and the provisions then in force continue to govern a partial share exchange carried out before that date.
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### 第三十四条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account
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suppl-5051-3/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-34
**第一項** 新租税特別措置法第三十七条の十四第五項第一号の居住者又は恒久的施設を有する非居住者が令和五年十二月三十一日において同号の金融商品取引業者等の営業所に開設している同号に規定する非課税口座に同年分の租税特別措置法第三十七条の十四第五項第三号に規定する非課税管理勘定又は新租税特別措置法第三十七条の十四第五項第五号に規定する累積投資勘定を設定している場合には、当該居住者又は恒久的施設を有する非居住者（同日に当該金融商品取引業者等の営業所の長に租税特別措置法第三十七条の十四第十六項に規定する非課税口座廃止届出書の同項に規定する提出をした者その他の政令で定める者を除く。）は令和六年一月一日において当該金融商品取引業者等と新租税特別措置法第三十七条の十四第五項第六号に規定する特定非課税累積投資契約を締結したものとみなして、新租税特別措置法第九条の八及び第三十七条の十四の規定を適用する。
suppl-5051-3/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-34/par-1
If a resident or a nonresident who has a permanent establishment as set forth in Article 37-14, paragraph (5), item (i) of the New Act on Special Measures Concerning Taxation has set up, in the tax-exempt account prescribed in that item that the person has opened as of December 31, 2023 at the business office of the financial instruments business operator, etc. set forth in that item, a tax-exempt management account for that year prescribed in Article 37-14, paragraph (5), item (iii) of the Act on Special Measures Concerning Taxation or a cumulative investment account prescribed in Article 37-14, paragraph (5), item (v) of the New Act on Special Measures Concerning Taxation, that resident or nonresident who has a permanent establishment (excluding a person who has, on that date, submitted, as prescribed in Article 37-14, paragraph (16) of the Act on Special Measures Concerning Taxation, a written notification of closure of a tax-exempt account prescribed in that paragraph to the head of the business office of that financial instruments business operator, etc., and any other person specified by Cabinet Order) is deemed to have concluded a specified tax-exempt cumulative investment contract prescribed in Article 37-14, paragraph (5), item (vi) of the New Act on Special Measures Concerning Taxation with that financial instruments business operator, etc. on January 1, 2024, and the provisions of Articles 9-8 and 37-14 of the New Act on Special Measures Concerning Taxation apply.
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**第二項** 新租税特別措置法第三十七条の十四第二十七項の金融商品取引業者等の営業所の長が施行日前に旧租税特別措置法第三十七条の十四第二十七項の規定による承認を受けた場合には、当該承認を施行日に受けた新租税特別措置法第三十七条の十四第三十項に規定する所轄税務署長の承認とみなして、同項の規定を適用する。
suppl-5051-3/art-34/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-34/par-2
If the head of the business office of a financial instruments business operator, etc. set forth in Article 37-14, paragraph (27) of the New Act on Special Measures Concerning Taxation has received approval under the provisions of Article 37-14, paragraph (27) of the Former Act on Special Measures Concerning Taxation before the Effective Date, that approval is deemed to be the approval of the competent district director prescribed in Article 37-14, paragraph (30) of the New Act on Special Measures Concerning Taxation received on the Effective Date, and the provisions of that paragraph apply.
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### 第三十五条（居住者の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. of Residents Pertaining to Foreign Affiliated Companies
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suppl-5051-3/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-35
**第一項** 新租税特別措置法第四十条の四第五項、第十一項及び第十二項の規定は、租税特別措置法第四十条の四第一項各号に掲げる居住者の令和六年分以後の各年分の同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融子会社等部分課税対象金額を計算する場合について適用し、同条第一項各号に掲げる居住者の令和五年分以前の各年分の同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融子会社等部分課税対象金額を計算する場合については、なお従前の例による。
suppl-5051-3/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-35/par-1
The provisions of Article 40-4, paragraphs (5), (11) and (12) of the New Act on Special Measures Concerning Taxation apply where the taxable amount prescribed in Article 40-4, paragraph (1) of the Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article are calculated for 2024 and each subsequent year for a resident listed in the items of paragraph (1) of that Article, and the provisions then in force continue to govern the calculation of the taxable amount prescribed in that paragraph, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article for 2023 and each prior year for a resident listed in the items of paragraph (1) of that Article.
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**第二項** 新租税特別措置法第四十条の七第五項及び第十一項から第十三項までの規定は、租税特別措置法第四十条の七第一項に規定する特殊関係株主等である居住者の令和六年分以後の各年分の同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額を計算する場合について適用し、同条第一項に規定する特殊関係株主等である居住者の令和五年分以前の各年分の同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額を計算する場合については、なお従前の例による。
suppl-5051-3/art-35/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-35/par-2
The provisions of Article 40-7, paragraph (5) and paragraphs (11) through (13) of the New Act on Special Measures Concerning Taxation apply where the taxable amount prescribed in Article 40-7, paragraph (1) of the Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article are calculated for 2024 and each subsequent year for a resident who is a specially related shareholder, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the calculation of the taxable amount prescribed in that paragraph, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article for 2023 and each prior year for a resident who is a specially related shareholder, etc. prescribed in paragraph (1) of that Article.
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### 第三十六条（特定の基準所得金額の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Specified Base Income Amounts
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suppl-5051-3/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-36
**第一項** 新租税特別措置法第四十一条の十九の規定は、令和七年分以後の所得税について適用する。
suppl-5051-3/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-36/par-1
The provisions of Article 41-19 of the New Act on Special Measures Concerning Taxation apply to income tax for 2025 and subsequent years.
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### 第三十七条（支払調書等の提出の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents
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suppl-5051-3/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-37
**第一項** 新租税特別措置法第四十二条の二の二第二項の規定は、施行日以後に提出すべき同条第一項に規定する調書等について適用し、施行日前に提出すべき旧租税特別措置法第四十二条の二の二第一項に規定する調書等については、なお従前の例による。
suppl-5051-3/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-37/par-1
The provisions of Article 42-2-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to records, etc. prescribed in paragraph (1) of that Article that are to be submitted on or after the Effective Date, and the provisions then in force continue to govern records, etc. prescribed in Article 42-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were to be submitted before the Effective Date.
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**第二項** 施行日から令和五年九月三十日までの間における新租税特別措置法第四十二条の二の二第三項の規定の適用については、同項中「所轄の税務署長（第八条の四第九項、」とあるのは、「所轄の税務署長（」とする。
suppl-5051-3/art-37/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-37/par-2
With regard to the application of the provisions of Article 42-2-2, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2023, the phrase "competent district director (Article 8-4, paragraph (9)," in that paragraph is deemed to be replaced with "competent district director (".
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### 第三十八条（試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted
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suppl-5051-3/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-38
**第一項** 新租税特別措置法第四十二条の四の規定は、法人（租税特別措置法第二条第二項第二号に規定する人格のない社団等を含む。以下附則第四十六条までにおいて同じ。）の施行日以後に開始する事業年度（新租税特別措置法第四十二条の四第八項第三号の通算法人の租税特別措置法第四十二条の四第八項第二号に規定する適用対象事業年度（以下この条において「適用対象事業年度」という。）を除く。）分の法人税及び新租税特別措置法第四十二条の四第八項第三号の通算法人に係る租税特別措置法第二条第二項第十号の四に規定する通算親法人（以下この条及び附則第四十三条第五項において「通算親法人」という。）の施行日以後に開始する事業年度終了の日に終了する当該通算法人の適用対象事業年度分の法人税について適用し、法人の施行日前に開始した事業年度（旧租税特別措置法第四十二条の四第八項第三号の通算法人の適用対象事業年度を除く。）分の法人税及び旧租税特別措置法第四十二条の四第八項第三号の通算法人に係る通算親法人の施行日前に開始した事業年度終了の日に終了する当該通算法人の適用対象事業年度分の法人税については、なお従前の例による。
suppl-5051-3/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-38/par-1
The provisions of Article 42-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; the same applies hereinafter up to Article 46 of the Supplementary Provisions) beginning on or after the Effective Date (excluding the eligible business years prescribed in Article 42-4, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation (hereinafter referred to as "eligible business years" in this Article) of a group tax sharing corporation set forth in Article 42-4, paragraph (8), item (iii) of the New Act on Special Measures Concerning Taxation) and to corporation tax for eligible business years of a group tax sharing corporation set forth in Article 42-4, paragraph (8), item (iii) of the New Act on Special Measures Concerning Taxation that end on the date of the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation prescribed in Article 2, paragraph (2), item (x)-4 of the Act on Special Measures Concerning Taxation (hereinafter referred to as the "group tax sharing parent corporation" in this Article and Article 43, paragraph (5) of the Supplementary Provisions) pertaining to that group tax sharing corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation beginning before the Effective Date (excluding eligible business years of a group tax sharing corporation set forth in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation) and corporation tax for eligible business years of a group tax sharing corporation set forth in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation that end on the date of the end of a business year, beginning before the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.
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### 第三十九条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Small and Medium Sized Enterprises, etc. Acquire Machinery, etc.
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suppl-5051-3/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-39
**第一項** 新租税特別措置法第四十二条の六第一項の規定は、同項に規定する中小企業者等が施行日以後に取得又は製作をする同項に規定する特定機械装置等について適用し、旧租税特別措置法第四十二条の六第一項に規定する中小企業者等が施行日前に取得又は製作をした同項に規定する特定機械装置等については、なお従前の例による。
suppl-5051-3/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-39/par-1
The provisions of Article 42-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in that paragraph acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired or manufactured before the Effective Date.
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### 第四十条（中小企業者等が特定経営力向上設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Small and Medium Sized Enterprises, etc. Acquire Specified Management Improvement Equipment, etc.
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suppl-5051-3/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-40
**第一項** 新租税特別措置法第四十二条の十二の四第一項の規定は、同項に規定する中小企業者等が施行日以後に同項に規定する指定事業の用に供する同項に規定する特定経営力向上設備等について適用し、旧租税特別措置法第四十二条の十二の四第一項に規定する中小企業者等が施行日前に同項に規定する指定事業の用に供した同項に規定する特定経営力向上設備等については、なお従前の例による。
suppl-5051-3/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-40/par-1
The provisions of Article 42-12-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified management improvement equipment, etc. prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in that paragraph provides for use in a designated business prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in Article 42-12-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation provided for use in a designated business prescribed in that paragraph before the Effective Date.
machine translation, not official
### 第四十一条（事業適応設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Adaptation Equipment Is Acquired, etc.
caption: machine translation, not official
suppl-5051-3/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-41
**第一項** 新租税特別措置法第四十二条の十二の七第九項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-5051-3/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-41/par-1
The provisions of Article 42-12-7, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date.
machine translation, not official
### 第四十二条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
caption: machine translation, not official
suppl-5051-3/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-42
**第一項** 新租税特別措置法第四十三条第一項の規定は、法人が附則第一条第十二号に定める日以後に取得又は製作をする同項に規定する特定船舶（同日前に締結した契約に基づき取得をするもの（以下この項において「経過特定船舶」という。）を除く。）について適用し、法人が同日前に取得又は製作をした旧租税特別措置法第四十三条第一項に規定する特定船舶（経過特定船舶を含む。）については、なお従前の例による。
suppl-5051-3/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-42/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified ships prescribed in that paragraph that a corporation acquires or manufactures on or after the date specified in Article 1, item (xii) of the Supplementary Provisions (excluding those acquired based on a contract concluded before that date (hereinafter referred to as "transitional specified ships" in this paragraph)), and the provisions then in force continue to govern specified ships prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including transitional specified ships) that a corporation acquired or manufactured before that date.
machine translation, not official
**第二項** 旧租税特別措置法第四十三条の二第一項に規定する法人の施行日以後に終了する各事業年度の所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同項中「三年を経過する日」とあるのは、「三年を経過する日（災害その他やむを得ない事情により同日までにその特定技術基準対象施設の部分について行う改良のための工事を完了することが困難となつた特定技術基準対象施設として財務省令で定めるものについては、当該報告を行つた日以後五年を経過する日）」とする。
suppl-5051-3/art-42/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-42/par-2
With regard to the calculation of the amount of income for each business year ending on or after the Effective Date of a corporation prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. In this case, the phrase "the day on which three years have elapsed" in that paragraph is deemed to be replaced with "the day on which three years have elapsed (for a specified facility subject to technical standards that is specified by Order of the Ministry of Finance as one for which it has become difficult, due to a disaster or other unavoidable circumstances, to complete by that day the construction work for improvement to be carried out on the part of that specified facility subject to technical standards, the day on which five years have elapsed from the date on which that report was made)".
machine translation, not official
**第三項** 新租税特別措置法第四十四条の二第一項の規定は、法人が施行日以後に取得又は製作若しくは建設（以下この項及び第五項において「取得等」という。）をする同条第一項に規定する特定事業継続力強化設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の二第一項に規定する特定事業継続力強化設備等については、なお従前の例による。
suppl-5051-3/art-42/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-42/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-42/par-3
The provisions of Article 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs (hereinafter referred to as "acquisition, etc." in this paragraph and paragraph (5)) on or after the Effective Date, and the provisions then in force continue to govern specified business continuity enhancement equipment, etc. prescribed in Article 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第四十五条（第三項の表の第二号から第四号までに係る部分に限る。）の規定は、法人が施行日以後に取得等（租税特別措置法第四十五条第二項に規定する取得等をいう。以下この項において同じ。）をする新租税特別措置法第四十五条第三項に規定する産業振興機械等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第三項に規定する産業振興機械等については、なお従前の例による。
suppl-5051-3/art-42/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-42/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-42/par-4
The provisions of Article 45 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) through (iv) of the table in paragraph (3)) apply to industrial promotion machinery, etc. prescribed in Article 45, paragraph (3) of the New Act on Special Measures Concerning Taxation for which a corporation makes an acquisition, etc. (meaning an acquisition, etc. prescribed in Article 45, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) on or after the Effective Date, and the provisions then in force continue to govern industrial promotion machinery, etc. prescribed in Article 45, paragraph (3) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第四十六条第一項の規定は、法人が取得等をする同項に規定する事業再編促進機械等で施行日以後に受ける農業競争力強化支援法第十八条第一項の認定に係る同法第十九条第二項に規定する認定事業再編計画（施行日前に受けた同法第十八条第一項の認定に係る同法第十九条第二項に規定する認定事業再編計画について施行日以後に同条第一項の規定による変更の認定があったときにおけるその変更後のもの（以下この項において「経過認定事業再編計画」という。）を含む。）に記載されたものについて適用し、法人が取得等をした旧租税特別措置法第四十六条第一項に規定する事業再編促進機械等で施行日前に受けた農業競争力強化支援法第十八条第一項の認定に係る同法第十九条第二項に規定する認定事業再編計画（経過認定事業再編計画を除く。）に記載されたものについては、なお従前の例による。
suppl-5051-3/art-42/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-42/par-5
The provisions of Article 46, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for promoting business restructuring prescribed in that paragraph for which a corporation makes an acquisition, etc. and which are stated in a certified business restructuring plan prescribed in Article 19, paragraph (2) of the Act on the Support for Strengthening Agricultural Competitiveness pertaining to the certification under Article 18, paragraph (1) of that Act received on or after the Effective Date (including, where a certification of change under paragraph (1) of that Article has been given on or after the Effective Date for a certified business restructuring plan prescribed in Article 19, paragraph (2) of that Act pertaining to the certification under Article 18, paragraph (1) of that Act received before the Effective Date, that plan as changed (hereinafter referred to as a "transitional certified business restructuring plan" in this paragraph)), and the provisions then in force continue to govern machinery, etc. for promoting business restructuring prescribed in Article 46, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. and which are stated in a certified business restructuring plan prescribed in Article 19, paragraph (2) of the Act on the Support for Strengthening Agricultural Competitiveness pertaining to the certification under Article 18, paragraph (1) of that Act received before the Effective Date (excluding a transitional certified business restructuring plan).
machine translation, not official
### 第四十三条（原子力発電施設解体準備金に関する経過措置） — Transitional Measures Concerning Reserve for Decommissioning of Nuclear Power Generation Facilities
caption: machine translation, not official
suppl-5051-3/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43
**第一項** 附則第一条第十三号に定める日前に設置された旧租税特別措置法第五十七条の四第一項に規定する特定原子力発電施設に係る原子力発電施設解体準備金については、同条の規定は、なおその効力を有する。この場合において、同項中「（原子力発電施設」とあるのは「（原子力発電施設（所得税法等の一部を改正する法律（令和五年法律第三号）附則第一条第十三号に定める日以後に終了する事業年度にあつては、同日前に核原料物質、核燃料物質及び原子炉の規制に関する法律第六十四条の二第一項の規定により指定されたものに限る。）」と、同条第三項中「の原子力発電施設解体準備金」とあるのは「の原子力発電施設解体準備金（特定原子力発電施設に係るものに限る。以下この条において同じ。）」と、同条第四項並びに第五項第二号イ及び第四号中「原子力発電施設解体準備金の金額」とあるのは「特定原子力発電施設に係る原子力発電施設解体準備金の金額」と、同項第五号中「原子力発電施設解体準備金を」とあるのは「特定原子力発電施設に係る原子力発電施設解体準備金を」と、「原子力発電施設解体準備金の金額」とあるのは「特定原子力発電施設に係る原子力発電施設解体準備金の金額」と、同条第六項中「原子力発電施設解体準備金の金額」とあるのは「特定原子力発電施設に係る原子力発電施設解体準備金の金額」と、同条第十一項、第十三項及び第十五項中「第五十七条の四第一項」とあるのは「所得税法等の一部を改正する法律（令和五年法律第三号）附則第四十三条第一項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第五十七条の四第一項」とする。
suppl-5051-3/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43/par-1
With regard to the reserve for decommissioning of nuclear power generation facilities pertaining to a specified nuclear power generation facility prescribed in Article 57-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was installed before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the provisions of that Article remain in force. In this case, the phrase "(nuclear power generation facility" in Article 57-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "(nuclear power generation facility (for a business year ending on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), limited to one designated before that date pursuant to the provisions of Article 64-2, paragraph (1) of the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors)"; the phrase "reserve for decommissioning of nuclear power generation facilities" in paragraph (3) of that Article with "reserve for decommissioning of nuclear power generation facilities (limited to that pertaining to specified nuclear power generation facilities; the same applies hereinafter in this Article)"; the phrase "amount of the reserve for decommissioning of nuclear power generation facilities" in paragraph (4) and paragraph (5), item (ii), (a) and item (iv) of that Article with "amount of the reserve for decommissioning of nuclear power generation facilities pertaining to specified nuclear power generation facilities"; the phrase "reserve for decommissioning of nuclear power generation facilities" in item (v) of that paragraph with "reserve for decommissioning of nuclear power generation facilities pertaining to specified nuclear power generation facilities" and the phrase "amount of the reserve for decommissioning of nuclear power generation facilities" in that item with "amount of the reserve for decommissioning of nuclear power generation facilities pertaining to specified nuclear power generation facilities"; the phrase "amount of the reserve for decommissioning of nuclear power generation facilities" in paragraph (6) of that Article with "amount of the reserve for decommissioning of nuclear power generation facilities pertaining to specified nuclear power generation facilities"; and the phrase "Article 57-4, paragraph (1)" in paragraphs (11), (13) and (15) of that Article with "Article 57-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), which remains in force pursuant to the provisions of Article 43, paragraph (1) of the Supplementary Provisions of that Act".
machine translation, not official
**第二項** 青色申告書（租税特別措置法第二条第二項第二十九号に規定する青色申告書をいう。第五項及び第八項において同じ。）を提出する法人が附則第一条第十三号に定める日を含む事業年度開始の日（以下この項及び第九項において「基準日」という。）において旧租税特別措置法第五十七条の四第一項に規定する特定原子力発電施設（同号に定める日前に核原料物質、核燃料物質及び原子炉の規制に関する法律（昭和三十二年法律第百六十六号）第六十四条の二第一項の規定により指定された原子力発電施設を除く。以下この条において「経過措置原子力発電施設」という。）に係る旧租税特別措置法第五十七条の四第三項（附則第六十四条の規定による改正前の所得税法等の一部を改正する法律（令和二年法律第八号）附則第百十九条第九項の規定により適用する場合を含む。）に規定する原子力発電施設解体準備金の金額を有する場合には、基準日以後に終了する各事業年度において、当該原子力発電施設解体準備金の金額に当該各事業年度の月数を乗じてこれを三百六十で除して計算した金額（次項において「三十年均等取崩金額」という。）に相当する金額を、当該各事業年度の所得の金額の計算上、益金の額に算入する。
suppl-5051-3/art-43/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43/par-2
If a corporation filing a blue return (meaning a blue return prescribed in Article 2, paragraph (2), item (xxix) of the Act on Special Measures Concerning Taxation; the same applies in paragraphs (5) and (8)) has, as of the first day of the business year that includes the date specified in Article 1, item (xiii) of the Supplementary Provisions (hereinafter referred to as the "base date" in this paragraph and paragraph (9)), the amount of the reserve for decommissioning of nuclear power generation facilities prescribed in Article 57-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation (including as applied pursuant to the provisions of Article 119, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) before the amendment by the provisions of Article 64 of the Supplementary Provisions) pertaining to a specified nuclear power generation facility prescribed in Article 57-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding a nuclear power generation facility designated before the date specified in that item pursuant to the provisions of Article 64-2, paragraph (1) of the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors (Act No. 166 of 1957); hereinafter referred to as a "nuclear power generation facility under the transitional measures" in this Article), then in each business year ending on or after the base date, an amount equivalent to the amount calculated by multiplying that amount of the reserve for decommissioning of nuclear power generation facilities by the number of months in that business year and dividing the product by 360 (referred to as the "amount drawn down in equal parts over thirty years" in the following paragraph) is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第三項** 前項の場合において、三十年均等取崩金額が当該事業年度終了の日における当該経過措置原子力発電施設に係る原子力発電施設解体準備金の金額（その日までに次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額又は前事業年度終了の日までに前項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）を超えるときは、当該三十年均等取崩金額は、当該原子力発電施設解体準備金の金額とする。
suppl-5051-3/art-43/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43/par-3
In the case referred to in the preceding paragraph, if the amount drawn down in equal parts over thirty years exceeds the amount of the reserve for decommissioning of nuclear power generation facilities pertaining to that nuclear power generation facility under the transitional measures as of the end of the business year (if there is any amount that has been, or is to be, included in gross profit pursuant to the provisions of the following paragraph by that date, or any amount that has been included in gross profit pursuant to the provisions of the preceding paragraph by the end of the preceding business year, the amount remaining after deducting those amounts; the same applies hereinafter in this Article), the amount drawn down in equal parts over thirty years is to be that amount of the reserve for decommissioning of nuclear power generation facilities.
machine translation, not official
**第四項** 第二項の規定の適用を受ける法人が次の各号に掲げる場合（当該法人が被合併法人（租税特別措置法第二条第二項第三号に規定する被合併法人をいう。第一号及び第七項において同じ。）となる適格合併（同条第二項第十一号に規定する適格合併をいう。以下この条において同じ。）が行われた場合を除く。）に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日を含む事業年度（第一号に掲げる場合にあっては、合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。
suppl-5051-3/art-43/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43/par-4
If a corporation to which the provisions of paragraph (2) apply comes to fall under any of the cases listed in the following items (excluding the case where that corporation becomes the merged corporation (meaning a merged corporation prescribed in Article 2, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation; the same applies in item (i) and paragraph (7)) in a qualified merger (meaning a qualified merger prescribed in paragraph (2), item (xi) of that Article; the same applies hereinafter in this Article) that has been carried out), an amount equivalent to the amount specified in the relevant item is included in gross profit in calculating the amount of income for the business year that includes the date on which it came to fall under that case (in the case listed in item (i), the business year that includes the day before the date of the merger).
machine translation, not official
**一** 当該法人が被合併法人となる合併が行われた場合 その合併の直前における経過措置原子力発電施設に係る原子力発電施設解体準備金の金額
suppl-5051-3/art-43/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-43/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43/par-4/item-1
where a merger in which that corporation is the merged corporation has been carried out: the amount of the reserve for decommissioning of nuclear power generation facilities pertaining to the nuclear power generation facility under the transitional measures immediately before the merger;
machine translation, not official
**二** 解散した場合（合併により解散した場合を除く。） その解散の日における経過措置原子力発電施設に係る原子力発電施設解体準備金の金額
suppl-5051-3/art-43/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-43/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43/par-4/item-2
where the corporation has dissolved (excluding where it has dissolved due to a merger): the amount of the reserve for decommissioning of nuclear power generation facilities pertaining to the nuclear power generation facility under the transitional measures as of the date of the dissolution.
machine translation, not official
**第五項** 第二項の規定の適用を受ける法人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となった事実のあった日（次の各号に掲げる場合に該当する場合には、当該各号に定める日）又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における経過措置原子力発電施設に係る原子力発電施設解体準備金の金額は、その日を含む事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、同項、前項及び第七項の規定は、適用しない。
suppl-5051-3/art-43/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-43/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43/par-5
If a corporation to which the provisions of paragraph (2) apply has had its approval for filing a blue return revoked, or has submitted a written notification to the effect that it will cease to file returns using a blue return, the amount of the reserve for decommissioning of nuclear power generation facilities pertaining to the nuclear power generation facility under the transitional measures as of the day on which the fact that gave rise to the revocation of the approval occurred (if the case falls under any of the cases listed in the following items, the date specified in the relevant item) or the day on which the written notification was submitted (if the day on which the written notification was submitted is after the end of the business year in which the corporation ceased to file returns using a blue return, the end of that business year) is included in gross profit in calculating the amount of income for the business year that includes that day. In this case, the provisions of that paragraph, the preceding paragraph and paragraph (7) do not apply.
machine translation, not official
**一** 通算法人（租税特別措置法第二条第二項第十号の六に規定する通算法人をいう。以下この項及び附則第四十九条において同じ。）がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その通知を受けた日の前日（当該前日が当該通算法人に係る通算親法人の事業年度終了の日であるときは、当該通知を受けた日）
suppl-5051-3/art-43/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-43/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43/par-5/item-1
where a group tax sharing corporation (meaning a group tax sharing corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation; the same applies in this paragraph and Article 49 of the Supplementary Provisions) has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day before the date on which it received the notice (if that day is the end of a business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation, the date on which it received the notice);
machine translation, not official
**二** 通算法人であった法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その承認の取消しの基因となった事実のあった日又は同法第六十四条の九第一項の規定による承認の効力を失った日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日であるときは、当該効力を失った日）のいずれか遅い日
suppl-5051-3/art-43/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-43/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43/par-5/item-2
where a corporation that was a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day on which the fact that gave rise to the revocation of the approval occurred or the day before the date on which the approval under Article 64-9, paragraph (1) of that Act ceased to be effective (if that day before is the end of a business year of the group tax sharing parent corporation pertaining to that corporation, the date on which the approval ceased to be effective), whichever is later.
machine translation, not official
**第六項** 第二項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-5051-3/art-43/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-43/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43/par-6
The number of months referred to in paragraph (2) is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第七項** 第二項の規定の適用を受ける法人が被合併法人となる適格合併が行われた場合には、その適格合併直前における当該経過措置原子力発電施設に係る原子力発電施設解体準備金の金額は、当該適格合併に係る合併法人（租税特別措置法第二条第二項第四号に規定する合併法人をいう。）に引き継ぐものとする。この場合において、その合併法人が引継ぎを受けた原子力発電施設解体準備金の金額は、当該合併法人がその適格合併の日において有する第二項の原子力発電施設解体準備金の金額とみなす。
suppl-5051-3/art-43/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-43/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43/par-7
If a qualified merger in which a corporation to which the provisions of paragraph (2) apply is the merged corporation has been carried out, the amount of the reserve for decommissioning of nuclear power generation facilities pertaining to that nuclear power generation facility under the transitional measures immediately before the qualified merger is to be taken over by the merging corporation pertaining to that qualified merger (meaning a merging corporation prescribed in Article 2, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation). In this case, the amount of the reserve for decommissioning of nuclear power generation facilities taken over by that merging corporation is deemed to be the amount of the reserve for decommissioning of nuclear power generation facilities referred to in paragraph (2) that the merging corporation holds as of the date of the qualified merger.
machine translation, not official
**第八項** 前項の場合において、同項の合併法人がその適格合併の日を含む事業年度の確定申告書等（租税特別措置法第二条第二項第二十八号に規定する確定申告書等をいう。）を青色申告書により提出することができる者でないときは、当該事業年度終了の日における経過措置原子力発電施設に係る原子力発電施設解体準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。
suppl-5051-3/art-43/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-43/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43/par-8
In the case referred to in the preceding paragraph, if the merging corporation referred to in that paragraph is not a person that may file its tax return, etc. (meaning a tax return, etc. prescribed in Article 2, paragraph (2), item (xxviii) of the Act on Special Measures Concerning Taxation) for the business year that includes the date of the qualified merger using a blue return, the amount of the reserve for decommissioning of nuclear power generation facilities pertaining to the nuclear power generation facility under the transitional measures as of the end of that business year is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
**第九項** 第七項の合併法人のその適格合併の日を含む事業年度以後の各事業年度に係る第二項の規定の適用については、基準日において有する経過措置原子力発電施設に係る原子力発電施設解体準備金の金額は、第七項の規定により当該合併法人が有するものとみなされた原子力発電施設解体準備金の金額を含むものとする。この場合において、当該合併法人の有するものとみなされた原子力発電施設解体準備金の金額については、第二項中「当該各事業年度の月数を乗じてこれを三百六十で除して」とあるのは、「当該各事業年度の月数（第九項の適格合併の日を含む事業年度にあっては、同日から同日を含む事業年度終了の日までの期間の月数）を乗じてこれを三百六十月から経過期間（当該適格合併に係る租税特別措置法第二条第二項第三号に規定する被合併法人の基準日から当該適格合併の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。
suppl-5051-3/art-43/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-43/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43/par-9
With regard to the application of the provisions of paragraph (2) to the business year of the merging corporation referred to in paragraph (7) that includes the date of the qualified merger and each subsequent business year, the amount of the reserve for decommissioning of nuclear power generation facilities pertaining to the nuclear power generation facility under the transitional measures held as of the base date is to include the amount of the reserve for decommissioning of nuclear power generation facilities deemed to be held by that merging corporation pursuant to the provisions of paragraph (7). In this case, with regard to the amount of the reserve for decommissioning of nuclear power generation facilities deemed to be held by that merging corporation, the phrase "by the number of months in that business year and dividing the product by 360" in paragraph (2) is deemed to be replaced with "by the number of months in that business year (for the business year that includes the date of the qualified merger referred to in paragraph (9), the number of months in the period from that date to the end of the business year that includes that date) and dividing the product by the number of months obtained by deducting the number of months in the elapsed period (meaning the period from the base date of the merged corporation prescribed in Article 2, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation pertaining to that qualified merger to the day before the date of that qualified merger) from 360 months".
machine translation, not official
### 第四十四条（対外船舶運航事業を営む法人の日本船舶による収入金額の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Revenue from Japanese Ships of Corporations Engaged in International Shipping Business
caption: machine translation, not official
suppl-5051-3/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-44
**第一項** 施行日以後に海上運送法（昭和二十四年法律第百八十七号）第三十五条第三項の認定を受ける法人の施行日から令和六年三月三十一日までの間に開始する事業年度における新租税特別措置法第五十九条の二の規定の適用については、同条第二項中「開始の日」とあるのは、「開始の日以後二月を経過した日」とする。
suppl-5051-3/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-44/par-1
With regard to the application of the provisions of Article 59-2 of the New Act on Special Measures Concerning Taxation for a business year beginning during the period from the Effective Date to March 31, 2024 of a corporation that receives the certification under Article 35, paragraph (3) of the Marine Transportation Act (Act No. 187 of 1949) on or after the Effective Date, the phrase "the commencement date" in paragraph (2) of that Article is deemed to be replaced with "the day on which two months have elapsed on or after the commencement date".
machine translation, not official
### 第四十五条（法人が農用地等を取得した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where a Corporation Acquires Agricultural Land, etc.
caption: machine translation, not official
suppl-5051-3/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-45
**第一項** 新租税特別措置法第六十一条の三第一項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定農業用機械等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十一条の三第一項に規定する特定農業用機械等については、なお従前の例による。
suppl-5051-3/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-45/par-1
The provisions of Article 61-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified agricultural machinery, etc. prescribed in Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第四十六条（法人の特定の資産の買換えの場合等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Replacement of Specified Assets, etc. of Corporations
caption: machine translation, not official
suppl-5051-3/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-46
**第一項** 法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第一号の上欄に掲げる資産の譲渡をした場合における施行日前に取得（建設及び製作を含む。以下この条において同じ。）をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定については、なお従前の例による。
suppl-5051-3/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-46/par-1
The provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of item (i) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the assets listed in the right-hand column of that item that it acquired (including constructing and manufacturing; the same applies hereinafter in this Article) before the Effective Date or the assets listed in that column that it acquires on or after the Effective Date, and the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets.
machine translation, not official
**第二項** 第十条の規定（附則第一条第四号ニに掲げる改正規定を除く。）による改正後の租税特別措置法（以下この項において「令和五年新措置法」という。）第六十五条の七から第六十五条の九まで（令和五年新措置法第六十五条の七第一項の表の第一号、第三号及び第四号に係る部分に限る。）の規定は、法人が施行日以後に同表の第一号、第三号又は第四号の上欄に掲げる資産の譲渡をして、施行日以後にこれらの号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る令和五年新措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用し、法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第二号、第四号又は第五号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をするこれらの号の下欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定並びに法人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたこれらの号の下欄に掲げる資産については、なお従前の例による。
suppl-5051-3/art-46/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-46/par-2
The provisions of Articles 65-7 through 65-9 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (excluding the amending provisions listed in Article 1, item (iv), (d) of the Supplementary Provisions) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 2023" in this paragraph) (limited to the part pertaining to items (i), (iii) and (iv) of the table in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2023) apply to the assets in the case where a corporation transfers assets listed in the left-hand column of item (i), (iii) or (iv) of that table on or after the Effective Date and acquires assets listed in the right-hand column of those items on or after the Effective Date, and to the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation as Amended in 2023 pertaining to those assets, and the provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of item (ii), (iv) or (v) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the assets listed in the right-hand column of those items that it acquired before the Effective Date or the assets listed in the right-hand column of those items that it acquires on or after the Effective Date, and the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as, in the case where a corporation transfers assets listed in the left-hand column of those items on or after the Effective Date, the assets listed in the right-hand column of those items that it acquired before the Effective Date.
machine translation, not official
**第三項** 第十条の規定（附則第一条第四号ニに掲げる改正規定に限る。以下この項において同じ。）による改正後の租税特別措置法（以下この項において「令和六年新措置法」という。）第六十五条の七から第六十五条の九まで（令和六年新措置法第六十五条の七第一項及び第九項の届出に係る部分に限る。）の規定は、法人が令和六年四月一日以後に令和六年新措置法第六十五条の七第一項の表の各号の上欄に掲げる資産の譲渡をして、同日以後に当該各号の下欄に掲げる資産の取得をする場合の当該資産について適用し、法人が同日前に第十条の規定による改正前の租税特別措置法第六十五条の七第一項の表の各号の上欄に掲げる資産の譲渡をした場合における同日前に取得をした当該各号の下欄に掲げる資産又は同日以後に取得をする当該各号の下欄に掲げる資産及び法人が同日以後に同表の各号の上欄に掲げる資産の譲渡をする場合における同日前に取得をした当該各号の下欄に掲げる資産については、なお従前の例による。
suppl-5051-3/art-46/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-46/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-46/par-3
The provisions of Articles 65-7 through 65-9 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (limited to the amending provisions listed in Article 1, item (iv), (d) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 2024" in this paragraph) (limited to the part pertaining to the notification under Article 65-7, paragraphs (1) and (9) of the Act on Special Measures Concerning Taxation as Amended in 2024) apply to the assets in the case where a corporation transfers assets listed in the left-hand column of any item of the table in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2024 on or after April 1, 2024 and acquires assets listed in the right-hand column of that item on or after that date, and the provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of any item of the table in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 10 before that date, the assets listed in the right-hand column of that item that it acquired before that date or the assets listed in the right-hand column of that item that it acquires on or after that date, as well as, in the case where a corporation transfers assets listed in the left-hand column of any item of that table on or after that date, the assets listed in the right-hand column of that item that it acquired before that date.
machine translation, not official
### 第四十七条（株式等を対価とする株式の譲渡に係る所得の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income from the Transfer of Shares in Exchange for Shares, etc. as Consideration
caption: machine translation, not official
suppl-5051-3/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-47
**第一項** 新租税特別措置法第六十六条の二第一項の規定は、令和五年十月一日以後に行われる株式交付について適用し、同日前に行われた株式交付については、なお従前の例による。
suppl-5051-3/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-47/par-1
The provisions of Article 66-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a partial share exchange carried out on or after October 1, 2023, and the provisions then in force continue to govern a partial share exchange carried out before that date.
machine translation, not official
### 第四十八条（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. of Domestic Corporations Pertaining to Foreign Affiliated Companies
caption: machine translation, not official
suppl-5051-3/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-48
**第一項** 新租税特別措置法第六十六条の六第五項、第十一項及び第十二項の規定は、租税特別措置法第六十六条の六第一項各号に掲げる内国法人の令和六年四月一日以後に開始する事業年度に係る同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融子会社等部分課税対象金額を計算する場合について適用し、同条第一項各号に掲げる内国法人の同日前に開始した事業年度に係る同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融子会社等部分課税対象金額を計算する場合については、なお従前の例による。
suppl-5051-3/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-48/par-1
The provisions of Article 66-6, paragraphs (5), (11) and (12) of the New Act on Special Measures Concerning Taxation apply where the taxable amount prescribed in Article 66-6, paragraph (1) of the Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article are calculated for business years beginning on or after April 1, 2024 of a domestic corporation listed in the items of paragraph (1) of that Article, and the provisions then in force continue to govern the calculation of the taxable amount prescribed in that paragraph, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article for business years beginning before that date of a domestic corporation listed in the items of paragraph (1) of that Article.
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**第二項** 新租税特別措置法第六十六条の九の二第五項及び第十一項から第十三項までの規定は、租税特別措置法第六十六条の九の二第一項に規定する特殊関係株主等である内国法人の令和六年四月一日以後に開始する事業年度に係る同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額を計算する場合について適用し、同条第一項に規定する特殊関係株主等である内国法人の同日前に開始した事業年度に係る同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額を計算する場合については、なお従前の例による。
suppl-5051-3/art-48/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-48/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-48/par-2
The provisions of Article 66-9-2, paragraph (5) and paragraphs (11) through (13) of the New Act on Special Measures Concerning Taxation apply where the taxable amount prescribed in Article 66-9-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article are calculated for business years beginning on or after April 1, 2024 of a domestic corporation that is a specially related shareholder, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the calculation of the taxable amount prescribed in that paragraph, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article for business years beginning before that date of a domestic corporation that is a specially related shareholder, etc. prescribed in paragraph (1) of that Article.
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### 第四十九条（認定事業適応法人の欠損金の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Losses of Certified Business Adaptation Corporations
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suppl-5051-3/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-49
**第一項** 旧租税特別措置法第六十六条の十一の四第一項に規定する一年を経過する日以前に新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号）第一条の規定による改正前の産業競争力強化法（平成二十五年法律第九十八号）第二十一条の十五第一項の認定を受けた法人（当該法人が通算法人である場合には、他の通算法人を含む。）の施行日前に開始した事業年度において生じた租税特別措置法第二条第二項第二十一号に規定する欠損金額（所得税法等の一部を改正する法律（令和二年法律第八号）附則第二十条第一項の規定により租税特別措置法第二条第二項第二十一号に規定する欠損金額とみなされたものを含む。）については、なお従前の例による。
suppl-5051-3/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-49/par-1
The provisions then in force continue to govern the amount of loss prescribed in Article 2, paragraph (2), item (xxi) of the Act on Special Measures Concerning Taxation (including an amount deemed to be the amount of loss prescribed in Article 2, paragraph (2), item (xxi) of the Act on Special Measures Concerning Taxation pursuant to the provisions of Article 20, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)) that arose in a business year beginning before the Effective Date of a corporation (including, where that corporation is a group tax sharing corporation, the other group tax sharing corporations) that received, on or before the day on which one year has elapsed as prescribed in Article 66-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the certification under Article 21-15, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) before the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024).
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### 第五十条（特別新事業開拓事業者に対し特定事業活動として出資をした場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Investment in a Special New Business Development Operator as a Specified Business Activity
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suppl-5051-3/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-50
**第一項** 新租税特別措置法第六十六条の十三の規定は、法人が施行日以後に取得する株式について適用し、法人が施行日前に取得した株式については、なお従前の例による。
suppl-5051-3/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-50/par-1
The provisions of Article 66-13 of the New Act on Special Measures Concerning Taxation apply to shares acquired by a corporation on or after the Effective Date, and the provisions then in force continue to govern shares acquired by a corporation before the Effective Date.
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### 第五十一条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-5051-3/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51
**第一項** 相続税法第二十一条の九第三項（租税特別措置法第七十条の二の六第一項、第七十条の二の七第一項（同法第七十条の二の八において準用する場合を含む。）又は第七十条の三第一項において準用する場合を含む。）の規定の適用を受ける新租税特別措置法第六十九条の五第一項に規定する特定計画山林を贈与により取得する場合において、同項の規定は、令和六年一月一日以後に贈与により取得する当該特定計画山林に係る相続税について適用する。
suppl-5051-3/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-1
In the case of acquiring by gift a specified planned forest prescribed in Article 69-5, paragraph (1) of the New Act on Special Measures Concerning Taxation to which the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1), Article 70-2-7, paragraph (1) (including as applied mutatis mutandis pursuant to Article 70-2-8 of the Act on Special Measures Concerning Taxation) or Article 70-3, paragraph (1) of the Act on Special Measures Concerning Taxation) apply, the provisions of Article 69-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to that specified planned forest acquired by gift on or after January 1, 2024.
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**第二項** 新租税特別措置法第七十条の二の二の規定は、施行日以後に同条第一項に規定する信託受益権、金銭又は同項に規定する金銭等（以下この項において「信託受益権等」という。）を取得する個人（以下この項において「新法適用者」という。）に係る当該信託受益権等に係る相続税又は贈与税について適用し、施行日前に信託受益権等を取得した個人（新法適用者を除く。）に係る当該信託受益権等に係る相続税又は贈与税については、なお従前の例による。この場合において、施行日前に信託受益権等を取得した新法適用者に係る同条第十二項第一号に規定する管理残額及び当該新法適用者に係る同条第十七項第二号の規定により租税特別措置法第七十条の二の五第三項に規定する一般贈与財産（次項において「一般贈与財産」という。）とみなされる新租税特別措置法第七十条の二の二第十七項に規定する残額の計算に関し必要な事項は、政令で定める。
suppl-5051-3/art-51/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-2
The provisions of Article 70-2-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on beneficial interests in a trust, etc. pertaining to an individual (hereinafter referred to as a "person subject to the new Act" in this paragraph) who acquires, on or after the Effective Date, a beneficial interest in a trust, money, or money, etc. prescribed in paragraph (1) of that Article (hereinafter referred to as "beneficial interests in a trust, etc." in this paragraph), and the provisions then in force continue to govern inheritance tax or gift tax on beneficial interests in a trust, etc. pertaining to an individual (excluding a person subject to the new Act) who acquired beneficial interests in a trust, etc. before the Effective Date. In this case, necessary matters concerning the calculation of the managed balance prescribed in paragraph (12), item (i) of that Article pertaining to a person subject to the new Act who acquired beneficial interests in a trust, etc. before the Effective Date, and of the remaining balance prescribed in Article 70-2-2, paragraph (17) of the New Act on Special Measures Concerning Taxation that is deemed, pursuant to the provisions of paragraph (17), item (ii) of that Article pertaining to that person subject to the new Act, to be general gift property prescribed in Article 70-2-5, paragraph (3) of the Act on Special Measures Concerning Taxation (referred to as "general gift property" in the following paragraph), are specified by Cabinet Order.
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**第三項** 新租税特別措置法第七十条の二の三第十四項の規定は、施行日以後に同条第一項に規定する信託受益権、金銭又は同項に規定する金銭等（以下この項において「信託受益権等」という。）を取得する個人（以下この項において「新法適用者」という。）に係る当該信託受益権等に係る贈与税について適用し、施行日前に信託受益権等を取得した個人（新法適用者を除く。）に係る当該信託受益権等に係る贈与税については、なお従前の例による。この場合において、施行日前に信託受益権等を取得した新法適用者に係る同条第十四項第二号の規定により一般贈与財産とみなされる同項に規定する残額の計算に関し必要な事項は、政令で定める。
suppl-5051-3/art-51/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-3
The provisions of Article 70-2-3, paragraph (14) of the New Act on Special Measures Concerning Taxation apply to gift tax on beneficial interests in a trust, etc. pertaining to an individual (hereinafter referred to as a "person subject to the new Act" in this paragraph) who acquires, on or after the Effective Date, a beneficial interest in a trust, money, or money, etc. prescribed in paragraph (1) of that Article (hereinafter referred to as "beneficial interests in a trust, etc." in this paragraph), and the provisions then in force continue to govern gift tax on beneficial interests in a trust, etc. pertaining to an individual (excluding a person subject to the new Act) who acquired beneficial interests in a trust, etc. before the Effective Date. In this case, necessary matters concerning the calculation of the remaining balance prescribed in paragraph (14) of that Article that is deemed to be general gift property pursuant to the provisions of item (ii) of that paragraph pertaining to a person subject to the new Act who acquired beneficial interests in a trust, etc. before the Effective Date are specified by Cabinet Order.
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**第四項** 新租税特別措置法第七十条の三の二の規定は、令和六年一月一日以後に贈与により取得する財産に係る贈与税について適用する。
suppl-5051-3/art-51/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-4
The provisions of Article 70-3-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on property acquired by gift on or after January 1, 2024.
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**第五項** 新租税特別措置法第七十条の三の三の規定は、令和六年一月一日以後に同条第一項の土地又は建物が同項に規定する災害により被害を受ける場合について適用する。この場合において、同日前に贈与により取得した当該土地又は建物に係る相続税については、附則第十九条第一項の規定にかかわらず、新相続税法第二十一条の十五第一項又は第二十一条の十六第三項の規定を適用する。
suppl-5051-3/art-51/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-5
The provisions of Article 70-3-3 of the New Act on Special Measures Concerning Taxation apply where the land or building referred to in paragraph (1) of that Article suffers damage from a disaster prescribed in that paragraph on or after January 1, 2024. In this case, with regard to inheritance tax on that land or building acquired by gift before that date, the provisions of Article 21-15, paragraph (1) or Article 21-16, paragraph (3) of the New Inheritance Tax Act apply, notwithstanding the provisions of Article 19, paragraph (1) of the Supplementary Provisions.
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**第六項** 新租税特別措置法第七十条の六の八第二項第三号ロの規定は、令和六年一月一日以後に贈与により取得をする特定事業用資産（租税特別措置法第七十条の六の八第二項第一号に規定する特定事業用資産をいう。以下この項において同じ。）に係る贈与税について適用し、同日前に贈与により取得をした特定事業用資産に係る贈与税については、なお従前の例による。
suppl-5051-3/art-51/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-6
The provisions of Article 70-6-8, paragraph (2), item (iii), (b) of the New Act on Special Measures Concerning Taxation apply to gift tax on specified business assets (meaning specified business assets prescribed in Article 70-6-8, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) acquired by gift on or after January 1, 2024, and the provisions then in force continue to govern gift tax on specified business assets acquired by gift before that date.
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**第七項** 新租税特別措置法第七十条の七第二項第五号ロ及び第七十条の七の五第二項第八号ロの規定は、令和六年一月一日以後に贈与により取得をする非上場株式等（租税特別措置法第七十条の七第二項第二号に規定する非上場株式等をいう。以下この項において同じ。）に係る贈与税について適用し、同日前に贈与により取得をした非上場株式等に係る贈与税については、なお従前の例による。
suppl-5051-3/art-51/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-7
The provisions of Article 70-7, paragraph (2), item (v), (b) and Article 70-7-5, paragraph (2), item (viii), (b) of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests (meaning unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) acquired by gift on or after January 1, 2024, and the provisions then in force continue to govern gift tax on unlisted shares or similar interests acquired by gift before that date.
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**第八項** 新租税特別措置法第七十条の七の九第十四項（新租税特別措置法第七十条の七の十二第十四項において準用する場合を含む。以下この項において同じ。）の規定は、施行日以後に新租税特別措置法第七十条の七の九第十四項に規定する認定医療法人の認定移行計画の変更について、同条第二項第一号に規定する平成十八年医療法等改正法附則第十条の四第一項の規定による認定を行う場合について適用する。
suppl-5051-3/art-51/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-8
The provisions of Article 70-7-9, paragraph (14) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 70-7-12, paragraph (14) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) apply where, on or after the Effective Date, the certification under Article 10-4, paragraph (1) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act prescribed in paragraph (2), item (i) of that Article is given for a change to the certified transition plan of a certified medical care corporation prescribed in Article 70-7-9, paragraph (14) of the New Act on Special Measures Concerning Taxation.
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### 第五十二条（海軍販売所等に対する物品の譲渡に係る免税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Transfers of Goods to Navy Exchanges, etc.
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suppl-5051-3/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-52
**第一項** 新租税特別措置法第八十六条の二第三項の規定は、令和五年五月一日以後に行われる物品の譲渡（租税特別措置法第八十六条の二第一項に規定する物品の譲渡をいう。以下この条において同じ。）に係る譲渡又は譲受け（新租税特別措置法第八十六条の二第三項において準用する第六条の規定による改正後の消費税法第八条第四項ただし書の承認を受けないでされる新租税特別措置法第八十六条の二第三項に規定する譲渡又は譲受けをいう。以下この条において同じ。）について適用し、同日前に行われた物品の譲渡に係る譲渡又は譲受けについては、なお従前の例による。
suppl-5051-3/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-52/par-1
The provisions of Article 86-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a transfer or acquisition (meaning a transfer or acquisition prescribed in Article 86-2, paragraph (3) of the New Act on Special Measures Concerning Taxation that is made without obtaining the approval referred to in the proviso to Article 8, paragraph (4) of the Consumption Tax Act as amended by the provisions of Article 6, as applied mutatis mutandis pursuant to Article 86-2, paragraph (3) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) pertaining to a transfer of goods (meaning a transfer of goods prescribed in Article 86-2, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) carried out on or after May 1, 2023, and the provisions then in force continue to govern a transfer or acquisition pertaining to a transfer of goods carried out before that date.
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### 第五十三条（カジノ業務に係る仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Deduction of Consumption Tax on Purchases Related to Casino Business
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suppl-5051-3/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-53
**第一項** 新租税特別措置法第八十六条の六の規定は、施行日以後に開始する消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）について適用する。
suppl-5051-3/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-53/par-1
The provisions of Article 86-6 of the New Act on Special Measures Concerning Taxation apply to taxable periods prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period pursuant to the provisions of paragraph (2) or (4) of that Article) beginning on or after the Effective Date.
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### 第五十四条（清酒等に係る酒税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax Rates for Sake, etc.
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suppl-5051-3/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54
**第一項** 別段の定めがあるものを除き、施行日前に課した、又は課すべきであった清酒等（旧租税特別措置法第八十七条第一項に規定する清酒等をいう。以下この条及び附則第六十三条において同じ。）に係る酒税については、なお従前の例による。
suppl-5051-3/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54/par-1
Except as otherwise provided, the provisions then in force continue to govern liquor tax on sake, etc. (meaning sake, etc. prescribed in Article 87, paragraph (1) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and Article 63 of the Supplementary Provisions) that was imposed, or should have been imposed, before the Effective Date.
machine translation, not official
**第二項** 酒類（租税特別措置法第二条第四項第一号に規定する酒類をいう。以下この条並びに附則第五十六条及び第五十七条において同じ。）の製造者が施行日から令和六年三月三十一日までの間に酒類の製造場（以下附則第五十六条まで及び第六十三条において単に「製造場」という。）から移出する清酒等については、旧租税特別措置法第八十七条の規定は、なおその効力を有する。この場合において、同条第一項中「令和五年三月三十一日」とあるのは、「令和六年三月三十一日」とする。
suppl-5051-3/art-54/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54/par-2
With regard to sake, etc. that a manufacturer of liquor (meaning liquor prescribed in Article 2, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and Articles 56 and 57 of the Supplementary Provisions) ships from a liquor manufacturing site (simply referred to as a "manufacturing site" hereinafter up to Article 56 of the Supplementary Provisions and in Article 63 of the Supplementary Provisions) during the period from the Effective Date to March 31, 2024, the provisions of Article 87 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "March 31, 2023" in paragraph (1) of that Article is deemed to be replaced with "March 31, 2024".
machine translation, not official
**第三項** 承認酒類製造者（新租税特別措置法第八十七条第四項第一号に規定する承認酒類製造者をいい、同条第三項第七号から第九号までに掲げる者を除く。第九項並びに次条第三項及び附則第六十三条第三項において同じ。）が令和六年四月一日から令和十一年三月三十一日までの間に製造場から移出する清酒等については、旧租税特別措置法第八十七条の規定は、なおその効力を有する。この場合において、同条第一項中「令和五年三月三十一日」とあるのは「令和十一年三月三十一日」と、同項の表酒税法第三条第七号に規定する清酒、同条第九号に規定する連続式蒸留焼酎、同条第十号に規定する単式蒸留焼酎又は同条第十三号に規定する果実酒（同条第三号ハに規定するその他の発泡性酒類に該当するものに限る。）の項中「百分の八十」とあるのは、令和九年四月一日から令和十年三月三十一日までにあっては「百分の八十二」と、同年四月一日から令和十一年三月三十一日までにあっては「百分の八十四」と、同表酒税法第三条第十三号に規定する果実酒（同条第三号ハに規定するその他の発泡性酒類に該当するものを除く。）の項中「九十分の六十四」とあるのは、令和九年四月一日から令和十年三月三十一日までにあっては「九十分の六十六・六」と、同年四月一日から令和十一年三月三十一日までにあっては「九十分の六十九・二」と、同表酒税法第三条第八号に規定する合成清酒又は発泡酒の項中「百分の九十」とあるのは、令和九年四月一日から令和十年三月三十一日までにあっては「百分の九十一」と、同年四月一日から令和十一年三月三十一日までにあっては「百分の九十二」と、同条第二項中「「百分の八十」とあるのは「百分の九十」と、「九十分の六十四」とあるのは「百分の八十」と、「百分の九十」とあるのは「百分の九十五」」とあるのは、令和九年四月一日から令和十年三月三十一日までにあっては「「百分の八十二」とあるのは「百分の九十一」と、「九十分の六十六・六」とあるのは「百分の八十二」と、「百分の九十一」とあるのは「百分の九十五・五」」と、同年四月一日から令和十一年三月三十一日までにあっては「「百分の八十四」とあるのは「百分の九十二」と、「九十分の六十九・二」とあるのは「百分の八十四」と、「百分の九十二」とあるのは「百分の九十六」」とする。
suppl-5051-3/art-54/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-54/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54/par-3
With regard to sake, etc. that an approved liquor manufacturer (meaning an approved liquor manufacturer prescribed in Article 87, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation, excluding the persons listed in paragraph (3), items (vii) through (ix) of that Article; the same applies in paragraph (9), paragraph (3) of the following Article and Article 63, paragraph (3) of the Supplementary Provisions) ships from a manufacturing site during the period from April 1, 2024 to March 31, 2029, the provisions of Article 87 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "March 31, 2023" in paragraph (1) of that Article is deemed to be replaced with "March 31, 2029"; the phrase "80 percent" in the row of the table in that paragraph for sake prescribed in Article 3, item (vii) of the Liquor Tax Act, continuous distillation shochu prescribed in item (ix) of that Article, single distillation shochu prescribed in item (x) of that Article or fruit wine prescribed in item (xiii) of that Article (limited to that falling under other sparkling liquors prescribed in item (iii), (c) of that Article) is deemed to be replaced with "82 percent" for the period from April 1, 2027 to March 31, 2028 and with "84 percent" for the period from April 1, 2028 to March 31, 2029; the phrase "64/90" in the row of that table for fruit wine prescribed in Article 3, item (xiii) of the Liquor Tax Act (excluding that falling under other sparkling liquors prescribed in item (iii), (c) of that Article) is deemed to be replaced with "66.6/90" for the period from April 1, 2027 to March 31, 2028 and with "69.2/90" for the period from April 1, 2028 to March 31, 2029; the phrase "90 percent" in the row of that table for synthetic sake or happoshu prescribed in Article 3, item (viii) of the Liquor Tax Act is deemed to be replaced with "91 percent" for the period from April 1, 2027 to March 31, 2028 and with "92 percent" for the period from April 1, 2028 to March 31, 2029; and the phrase "'80 percent' is deemed to be replaced with '90 percent', '64/90' with '80 percent', and '90 percent' with '95 percent'" in paragraph (2) of that Article is deemed to be replaced with "'82 percent' is deemed to be replaced with '91 percent', '66.6/90' with '82 percent', and '91 percent' with '95.5 percent'" for the period from April 1, 2027 to March 31, 2028 and with "'84 percent' is deemed to be replaced with '92 percent', '69.2/90' with '84 percent', and '92 percent' with '96 percent'" for the period from April 1, 2028 to March 31, 2029.
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**第四項** 施行日から令和五年九月三十日までの間に製造場から移出される清酒（酒税法（昭和二十八年法律第六号）第三条第七号に規定する清酒をいう。以下この項及び附則第六十三条第四項において同じ。）及び果実酒（同法第三条第十三号に規定する果実酒をいう。以下この項及び附則第六十三条第四項において同じ。）（これらの酒類でその他の発泡性酒類（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第二項第三号に規定するその他の発泡性酒類をいう。以下この条並びに附則第五十六条第三項及び第六十三条において同じ。）に該当するものを除く。以下この項及び附則第六十三条第四項において同じ。）並びに発泡酒（旧租税特別措置法第八十七条第一項に規定する発泡酒をいう。以下この条及び附則第六十三条において同じ。）並びにその他の発泡性酒類に該当する清酒等に係る第二項の規定によりなおその効力を有するものとされる旧租税特別措置法第八十七条第一項（同条第二項の規定により読み替えて適用される場合を含む。）の規定の適用については、同条第一項中「同法第二十三条及び次条」とあるのは、清酒及び果実酒にあっては「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第三項」と、発泡酒及びその他の発泡性酒類に該当する清酒等にあっては「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第二項第一号、第二号又は第四号」と、同項の表中「同条第三号ハ」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十四条の規定により読み替えて適用される酒税法第三条第三号ハ」とする。
suppl-5051-3/art-54/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-54/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54/par-4
With regard to the application of the provisions of Article 87, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article), which remain in force pursuant to the provisions of paragraph (2), to sake (meaning sake prescribed in Article 3, item (vii) of the Liquor Tax Act (Act No. 6 of 1953); the same applies hereinafter in this paragraph and Article 63, paragraph (4) of the Supplementary Provisions) and fruit wine (meaning fruit wine prescribed in Article 3, item (xiii) of that Act; the same applies hereinafter in this paragraph and Article 63, paragraph (4) of the Supplementary Provisions) (excluding such liquor that falls under other sparkling liquors (meaning other sparkling liquors prescribed in Article 36, paragraph (2), item (iii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017); the same applies hereinafter in this Article and Article 56, paragraph (3) and Article 63 of the Supplementary Provisions); the same applies hereinafter in this paragraph and Article 63, paragraph (4) of the Supplementary Provisions), happoshu (meaning happoshu prescribed in Article 87, paragraph (1) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and Article 63 of the Supplementary Provisions) and sake, etc. falling under other sparkling liquors, shipped from a manufacturing site during the period from the Effective Date to September 30, 2023, the phrase "Article 23 of that Act and the following Article" in paragraph (1) of that Article is deemed to be replaced, for sake and fruit wine, with "Article 36, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)" and, for happoshu and sake, etc. falling under other sparkling liquors, with "Article 36, paragraph (2), item (i), (ii) or (iv) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "item (iii), (c) of that Article" in the table in that paragraph is deemed to be replaced with "Article 3, item (iii), (c) of the Liquor Tax Act as applied with the replacement of terms pursuant to the provisions of Article 34 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".
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**第五項** 令和五年十月一日から令和八年九月三十日までの間に製造場から移出される発泡酒及びその他の発泡性酒類に該当する清酒等に係る第二項又は第三項の規定によりなおその効力を有するものとされる旧租税特別措置法第八十七条第一項（同条第二項の規定により読み替えて適用される場合を含む。）の規定の適用については、同条第一項中「同法第二十三条及び次条」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第五項」と、同項の表中「同条第三号ハ」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十四条の規定により読み替えて適用される酒税法第三条第三号ハ」とする。
suppl-5051-3/art-54/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-54/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54/par-5
With regard to the application of the provisions of Article 87, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article), which remain in force pursuant to the provisions of paragraph (2) or (3), to happoshu and sake, etc. falling under other sparkling liquors shipped from a manufacturing site during the period from October 1, 2023 to September 30, 2026, the phrase "Article 23 of that Act and the following Article" in paragraph (1) of that Article is deemed to be replaced with "Article 36, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "item (iii), (c) of that Article" in the table in that paragraph is deemed to be replaced with "Article 3, item (iii), (c) of the Liquor Tax Act as applied with the replacement of terms pursuant to the provisions of Article 34 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".
machine translation, not official
**第六項** 施行日から令和八年九月三十日までの間に製造場から移出される租税特別措置法第八十七条の二に規定する蒸留酒類に係る第二項又は第三項の規定によりなおその効力を有するものとされる旧租税特別措置法第八十七条第一項（同条第二項の規定により読み替えて適用される場合を含む。）の規定の適用については、同条第一項中「次条」とあるのは、「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第九十一条第二項の規定により読み替えて適用される次条」とする。
suppl-5051-3/art-54/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-54/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54/par-6
With regard to the application of the provisions of Article 87, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article), which remain in force pursuant to the provisions of paragraph (2) or (3), to distilled liquors prescribed in Article 87-2 of the Act on Special Measures Concerning Taxation shipped from a manufacturing site during the period from the Effective Date to September 30, 2026, the phrase "the following Article" in paragraph (1) of that Article is deemed to be replaced with "the following Article as applied with the replacement of terms pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".
machine translation, not official
**第七項** 第三項の規定は、同項の規定の適用を受けようとする者が令和六年三月三十一日までにその旨を記載した届出書を製造場（二以上の製造場を有するときは、いずれか一の製造場。次項及び第九項において同じ。）の所在地を所轄する税務署長に提出した場合に限り、適用する。この場合において、当該届出書の提出があったときは、その者については、新租税特別措置法第八十七条第一項（同条第二項の規定により読み替えて適用される場合を含む。）の規定は、適用しない。
suppl-5051-3/art-54/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-54/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54/par-7
The provisions of paragraph (3) apply only if a person who seeks to receive the application of the provisions of that paragraph has submitted, by March 31, 2024, a written notification stating to that effect to the district director having jurisdiction over the location of the manufacturing site (where the person has two or more manufacturing sites, any one of them; the same applies in the following paragraph and paragraph (9)). In this case, where that written notification has been submitted, the provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) do not apply to that person.
machine translation, not official
**第八項** 前項の規定による届出書を提出した者は、第三項の規定の適用を受けることをやめようとするときは、当該適用を受けることをやめようとする年度（その年の四月一日からその年の翌年三月三十一日までの間をいう。以下この項及び次項において同じ。）の前年度の三月三十一日までに、その旨を記載した届出書を製造場の所在地を所轄する税務署長に提出しなければならない。この場合において、当該適用を受けることをやめようとする年度分以後の各年度分の酒税については、前項の規定による届出は、その効力を失うものとする。
suppl-5051-3/art-54/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-54/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54/par-8
A person who has submitted a written notification under the provisions of the preceding paragraph must, when the person intends to cease receiving the application of the provisions of paragraph (3), submit a written notification stating to that effect to the district director having jurisdiction over the location of the manufacturing site by March 31 of the fiscal year preceding the fiscal year (meaning the period from April 1 of a year to March 31 of the following year; the same applies hereinafter in this paragraph and the following paragraph) in which the person intends to cease receiving that application. In this case, with regard to liquor tax for the fiscal year in which the person intends to cease receiving that application and each subsequent fiscal year, the notification under the provisions of the preceding paragraph ceases to be effective.
machine translation, not official
**第九項** 第三項の規定は、承認酒類製造者が、新租税特別措置法第八十七条第七項に規定する書面をその年度の翌年度の五月三十一日までに製造場の所在地を所轄する税務署長に提出しない場合には、その年度については、適用しない。ただし、同日までに当該書面の提出がなかったことにつき当該税務署長がやむを得ない事情があると認める場合において、同日後に当該書面の提出があったときは、この限りでない。
suppl-5051-3/art-54/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-54/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54/par-9
The provisions of paragraph (3) do not apply for a fiscal year if an approved liquor manufacturer does not submit the document prescribed in Article 87, paragraph (7) of the New Act on Special Measures Concerning Taxation to the district director having jurisdiction over the location of the manufacturing site by May 31 of the fiscal year following that fiscal year; provided, however, that this does not apply where that district director finds that there were unavoidable circumstances for the failure to submit the document by that day and the document is submitted after that day.
machine translation, not official
**第十項** 前三項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
suppl-5051-3/art-54/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-54/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54/par-10
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
machine translation, not official
### 第五十五条（ビールに係る酒税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax Rates for Beer
caption: machine translation, not official
suppl-5051-3/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55
**第一項** 別段の定めがあるものを除き、施行日前に課した、又は課すべきであったビール（旧租税特別措置法第八十七条の四第一項に規定するビールをいう。以下この条において同じ。）に係る酒税については、なお従前の例による。
suppl-5051-3/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-1
Except as otherwise provided, the provisions then in force continue to govern liquor tax on beer (meaning beer prescribed in Article 87-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) that was imposed, or should have been imposed, before the Effective Date.
machine translation, not official
**第二項** 酒類製造者（租税特別措置法第二条第四項第二号に規定する酒類製造者をいう。次条第六項において同じ。）が施行日から令和六年三月三十一日までの間に製造場から移出するビールについては、旧租税特別措置法第八十七条の四第三項及び第四項の規定は、なおその効力を有する。この場合において、同条第三項中「令和三年三月三十一日以前に酒税法」とあるのは「酒税法」と、「ビールの」とあるのは「ビール（同法第三条第十二号に規定するビールをいう。以下この項及び次項において同じ。）の」と、「うちその年度」とあるのは「うちその年度（その年の四月一日からその年の翌年三月三十一日までの間をいう。以下この項及び次項において同じ。）」と、「酒類の数量」とあるのは「酒類（同法第二十八条若しくは第二十九条の規定又は第八十七条の六の規定の適用を受けるものを除く。）の数量」と、「同年四月一日」とあるのは「令和五年四月一日」と、「令和五年三月三十一日」とあるのは「令和六年三月三十一日」とする。
suppl-5051-3/art-55/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-2
With regard to beer that a liquor manufacturer (meaning a liquor manufacturer prescribed in Article 2, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation; the same applies in paragraph (6) of the following Article) ships from a manufacturing site during the period from the Effective Date to March 31, 2024, the provisions of Article 87-4, paragraphs (3) and (4) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in paragraph (3) of that Article, the phrase "on or before March 31, 2021 under the Liquor Tax Act" is deemed to be replaced with "under the Liquor Tax Act"; the phrase "of beer" with "of beer (meaning beer prescribed in Article 3, item (xii) of that Act; the same applies hereinafter in this paragraph and the following paragraph)"; the phrase "out of that fiscal year" with "out of that fiscal year (meaning the period from April 1 of a year to March 31 of the following year; the same applies hereinafter in this paragraph and the following paragraph)"; the phrase "volume of liquor" with "volume of liquor (excluding liquor to which the provisions of Article 28 or Article 29 of that Act or the provisions of Article 87-6 apply)"; the phrase "April 1 of the same year" with "April 1, 2023"; and the phrase "March 31, 2023" with "March 31, 2024".
machine translation, not official
**第三項** 承認酒類製造者が令和六年四月一日から令和十一年三月三十一日までの間に製造場から移出するビールについては、旧租税特別措置法第八十七条の四第三項及び第四項の規定は、なおその効力を有する。この場合において、同条第三項中「令和三年三月三十一日以前に酒税法」とあるのは「酒税法」と、「ビールの」とあるのは「ビール（同法第三条第十二号に規定するビールをいう。以下この項及び次項において同じ。）の」と、「うちその年度」とあるのは「うちその年度（その年の四月一日からその年の翌年三月三十一日までの間をいう。以下この項及び次項において同じ。）」と、「酒類の数量」とあるのは「酒類（同法第二十八条若しくは第二十九条の規定又は第八十七条の六の規定の適用を受けるものを除く。）の数量」と、「同年四月一日」とあるのは「令和六年四月一日」と、「令和五年三月三十一日」とあるのは「令和十一年三月三十一日」と、同項中「百分の八十五」とあるのは、令和九年四月一日から令和十年三月三十一日までにあっては「百分の八十六・五」と、同年四月一日から令和十一年三月三十一日までにあっては「百分の八十八」と、同条第四項中「「百分の八十五」とあるのは「百分の九十二・五」」とあるのは、令和九年四月一日から令和十年三月三十一日までにあっては「「百分の八十六・五」とあるのは「百分の九十三・二五」」と、同年四月一日から令和十一年三月三十一日までにあっては「「百分の八十八」とあるのは「百分の九十四」」とする。
suppl-5051-3/art-55/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-3
With regard to beer that an approved liquor manufacturer ships from a manufacturing site during the period from April 1, 2024 to March 31, 2029, the provisions of Article 87-4, paragraphs (3) and (4) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in paragraph (3) of that Article, the phrase "on or before March 31, 2021 under the Liquor Tax Act" is deemed to be replaced with "under the Liquor Tax Act"; the phrase "of beer" with "of beer (meaning beer prescribed in Article 3, item (xii) of that Act; the same applies hereinafter in this paragraph and the following paragraph)"; the phrase "out of that fiscal year" with "out of that fiscal year (meaning the period from April 1 of a year to March 31 of the following year; the same applies hereinafter in this paragraph and the following paragraph)"; the phrase "volume of liquor" with "volume of liquor (excluding liquor to which the provisions of Article 28 or Article 29 of that Act or the provisions of Article 87-6 apply)"; the phrase "April 1 of the same year" with "April 1, 2024"; the phrase "March 31, 2023" with "March 31, 2029"; the phrase "85 percent" in that paragraph is deemed to be replaced with "86.5 percent" for the period from April 1, 2027 to March 31, 2028 and with "88 percent" for the period from April 1, 2028 to March 31, 2029; and the phrase "'85 percent' is deemed to be replaced with '92.5 percent'" in paragraph (4) of that Article is deemed to be replaced with "'86.5 percent' is deemed to be replaced with '93.25 percent'" for the period from April 1, 2027 to March 31, 2028 and with "'88 percent' is deemed to be replaced with '94 percent'" for the period from April 1, 2028 to March 31, 2029.
machine translation, not official
**第四項** 施行日から令和五年九月三十日までの間に製造場から移出されるビールに係る第二項の規定によりなおその効力を有するものとされる旧租税特別措置法第八十七条の四第三項（同条第四項の規定により読み替えて適用される場合を含む。）の規定の適用については、同条第三項中「同法第二十三条第一項」とあるのは、「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第一項」とする。
suppl-5051-3/art-55/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-55/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-4
With regard to the application of the provisions of Article 87-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (4) of that Article), which remain in force pursuant to the provisions of paragraph (2), to beer shipped from a manufacturing site during the period from the Effective Date to September 30, 2023, the phrase "Article 23, paragraph (1) of that Act" in paragraph (3) of that Article is deemed to be replaced with "Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".
machine translation, not official
**第五項** 令和五年十月一日から令和八年九月三十日までの間に製造場から移出されるビールに係る第二項又は第三項の規定によりなおその効力を有するものとされる旧租税特別措置法第八十七条の四第三項（同条第四項の規定により読み替えて適用される場合を含む。）の規定の適用については、同条第三項中「同法第二十三条第一項」とあるのは、「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第四項」とする。
suppl-5051-3/art-55/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-55/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-5
With regard to the application of the provisions of Article 87-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (4) of that Article), which remain in force pursuant to the provisions of paragraph (2) or (3), to beer shipped from a manufacturing site during the period from October 1, 2023 to September 30, 2026, the phrase "Article 23, paragraph (1) of that Act" in paragraph (3) of that Article is deemed to be replaced with "Article 36, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".
machine translation, not official
**第六項** 前条第七項から第十項までの規定は、第三項の場合について準用する。
suppl-5051-3/art-55/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-55/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-6
The provisions of paragraphs (7) through (10) of the preceding Article apply mutatis mutandis to the case referred to in paragraph (3).
machine translation, not official
### 第五十六条（承認酒類製造者に対する酒税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax Rates for Approved Liquor Manufacturers
caption: machine translation, not official
suppl-5051-3/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-56
**第一項** 新租税特別措置法第八十七条第一項の規定は、令和六年四月一日以後に承認酒類製造者（同条第四項第一号に規定する承認酒類製造者をいう。以下この条において同じ。）の製造場から移出する酒類について適用する。
suppl-5051-3/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-56/par-1
The provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to liquor shipped from the manufacturing site of an approved liquor manufacturer (meaning an approved liquor manufacturer prescribed in paragraph (4), item (i) of that Article; the same applies hereinafter in this Article) on or after April 1, 2024.
machine translation, not official
**第二項** 令和六年四月一日から令和八年九月三十日までの間に承認酒類製造者の製造場から移出される酒税法第三条第三号に規定する発泡性酒類（発泡酒（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第五項第一号及び第二号に規定する発泡酒をいう。次項において同じ。）及びその他の発泡性酒類（酒税法第三条第三号ハに規定するその他の発泡性酒類をいう。）を除く。）に係る新租税特別措置法第八十七条第一項（同条第二項の規定により読み替えて適用される場合を含む。）の規定の適用については、同条第一項中「同法第二十三条及び次条」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第四項」と、「同法第二十三条又は次条」とあるのは「同項」とする。
suppl-5051-3/art-56/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-56/par-2
With regard to the application of the provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) to sparkling liquors prescribed in Article 3, item (iii) of the Liquor Tax Act (excluding happoshu (meaning happoshu prescribed in Article 36, paragraph (5), items (i) and (ii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017); the same applies in the following paragraph) and other sparkling liquors (meaning other sparkling liquors prescribed in Article 3, item (iii), (c) of the Liquor Tax Act)) shipped from the manufacturing site of an approved liquor manufacturer during the period from April 1, 2024 to September 30, 2026, the phrase "Article 23 of that Act and the following Article" in paragraph (1) of that Article is deemed to be replaced with "Article 36, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "Article 23 of that Act or the following Article" with "that paragraph".
machine translation, not official
**第三項** 令和六年四月一日から令和八年九月三十日までの間に承認酒類製造者の製造場から移出される発泡酒及びその他の発泡性酒類に係る新租税特別措置法第八十七条第一項（同条第二項の規定により読み替えて適用される場合を含む。）の規定の適用については、同条第一項中「同法第二十三条及び次条」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第五項」と、「同法第二十三条又は次条」とあるのは「同項」とする。
suppl-5051-3/art-56/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-56/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-56/par-3
With regard to the application of the provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) to happoshu and other sparkling liquors shipped from the manufacturing site of an approved liquor manufacturer during the period from April 1, 2024 to September 30, 2026, the phrase "Article 23 of that Act and the following Article" in paragraph (1) of that Article is deemed to be replaced with "Article 36, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "Article 23 of that Act or the following Article" with "that paragraph".
machine translation, not official
**第四項** 令和六年四月一日から令和八年九月三十日までの間に承認酒類製造者の製造場から移出される租税特別措置法第八十七条の二に規定する蒸留酒類及びリキュールに係る新租税特別措置法第八十七条第一項（同条第二項の規定により読み替えて適用される場合を含む。）の規定の適用については、同条第一項中「及び次条」とあるのは「及び所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第九十一条第二項の規定により読み替えて適用される次条」と、「同法第二十三条又は次条」とあるのは「酒税法第二十三条又は所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第九十一条第二項の規定により読み替えて適用される次条」とする。
suppl-5051-3/art-56/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-56/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-56/par-4
With regard to the application of the provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) to distilled liquors prescribed in Article 87-2 of the Act on Special Measures Concerning Taxation and liqueurs shipped from the manufacturing site of an approved liquor manufacturer during the period from April 1, 2024 to September 30, 2026, the phrase "and the following Article" in paragraph (1) of that Article is deemed to be replaced with "and the following Article as applied with the replacement of terms pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "Article 23 of that Act or the following Article" with "Article 23 of the Liquor Tax Act or the following Article as applied with the replacement of terms pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".
machine translation, not official
**第五項** 新租税特別措置法第八十七条第一項（承認酒類製造者との間に完全支配関係（同条第四項第二号に規定する完全支配関係をいう。以下この項において同じ。）がある者の前年度課税移出数量（同条第一項に規定する前年度課税移出数量をいう。以下この項において同じ。）を含むことに係る部分に限る。）の規定は、施行日前から引き続き承認酒類製造者との間に完全支配関係がある者の前年度課税移出数量については、適用しない。
suppl-5051-3/art-56/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-56/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-56/par-5
The provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to including, for a person that has a full controlling interest (meaning a full controlling interest prescribed in paragraph (4), item (ii) of that Article; the same applies hereinafter in this paragraph) with an approved liquor manufacturer, that person's taxable shipment volume of the previous fiscal year (meaning the taxable shipment volume of the previous fiscal year prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph)) do not apply to a person that has had a full controlling interest with an approved liquor manufacturer continuously since before the Effective Date, as regards that person's taxable shipment volume of the previous fiscal year.
machine translation, not official
**第六項** 酒類製造者が主となって組織する法人（酒類製造者である法人を除くものとし、施行日前一年以内において酒税法第二十八条第一項の規定に該当する酒類を当該法人の酒類の蔵置場に移入し、又は酒類をその蔵置場から移出した法人に限る。）が、令和六年三月三十一日までに、当該法人を組織している酒類製造者の住所及び氏名又は名称その他の財務省令で定める事項を記載した届出書をその蔵置場（二以上の蔵置場を有するときは、いずれか一の蔵置場）の所在地を所轄する税務署長に提出した場合においては、当該法人を同法第七条第一項の規定により製造免許（同項に規定する製造免許をいう。以下この項において同じ。）（施行日前から引き続き当該法人を組織している酒類製造者が同条第一項の規定により製造免許を受けている酒類と同一の品目（同項に規定する品目をいう。）の製造免許とする。）を受けている酒類製造者とみなして、新租税特別措置法第八十七条の規定を適用する。この場合において、同条第一項中「含む。次項」とあるのは「含む。以下この項、次項」と、「のもの」とあるのは「のものであつて、所得税法等の一部を改正する法律（令和五年法律第三号）附則第五十六条第六項に規定する施行日前から引き続き当該法人を組織している酒類製造者（前年度課税移出数量が三千キロリットルを超える者及び第三項各号に掲げる者を除く。）から移入したものその他政令で定めるもの」と、「は、同法」とあるのは「は、酒税法」とする。
suppl-5051-3/art-56/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-56/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-56/par-6
If a corporation organized mainly by liquor manufacturers (excluding a corporation that is a liquor manufacturer, and limited to a corporation that, within one year before the Effective Date, brought liquor falling under the provisions of Article 28, paragraph (1) of the Liquor Tax Act into its liquor storage place or shipped liquor from that storage place) has submitted, by March 31, 2024, a written notification stating the domiciles and names of the liquor manufacturers organizing that corporation and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over the location of that storage place (where it has two or more storage places, any one of them), the provisions of Article 87 of the New Act on Special Measures Concerning Taxation apply by deeming that corporation to be a liquor manufacturer that has obtained a manufacturing license (meaning a manufacturing license prescribed in Article 7, paragraph (1) of that Act; the same applies hereinafter in this paragraph) pursuant to the provisions of that paragraph (that manufacturing license being one for the same item (meaning an item prescribed in that paragraph) as the liquor for which a liquor manufacturer that has organized that corporation continuously since before the Effective Date has obtained a manufacturing license pursuant to the provisions of paragraph (1) of that Article). In this case, in paragraph (1) of that Article, the phrase "including; the same applies in the following paragraph" is deemed to be replaced with "including; the same applies hereinafter in this paragraph, the following paragraph"; the phrase "those" with "those that were brought in from a liquor manufacturer (excluding a person whose taxable shipment volume of the previous fiscal year exceeds 3,000 kiloliters and the persons listed in the items of paragraph (3)) that has organized that corporation continuously since before the Effective Date prescribed in Article 56, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), and other liquor specified by Cabinet Order"; and the phrase "that Act" with "the Liquor Tax Act".
machine translation, not official
**第七項** 令和五年十二月三十一日までに新租税特別措置法第八十七条第五項に規定する申請があった場合においては、同条第六項の規定の適用については、同項中「当該申請があつた日の翌日から起算して三月以内」とあるのは、「令和六年三月三十一日まで」とする。
suppl-5051-3/art-56/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-56/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-56/par-7
If an application prescribed in Article 87, paragraph (5) of the New Act on Special Measures Concerning Taxation has been filed by December 31, 2023, then with regard to the application of the provisions of paragraph (6) of that Article, the phrase "within three months from the day following the day on which the application was filed" in that paragraph is deemed to be replaced with "by March 31, 2024".
machine translation, not official
### 第五十七条（輸出酒類販売場から移出する酒類に係る酒税の免除に関する経過措置） — Transitional Measures Concerning Exemption from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops
caption: machine translation, not official
suppl-5051-3/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-57
**第一項** 新租税特別措置法第八十七条の六第五項及び第六項の規定は、令和五年五月一日以後に行われる酒類の移出（租税特別措置法第八十七条の六第一項に規定する移出をいう。以下この条において同じ。）に係る譲渡等（新租税特別措置法第八十七条の六第四項ただし書の承認を受けないでされる同項に規定する譲渡等をいう。以下この条において同じ。）について適用し、同日前に行われた酒類の移出に係る譲渡等については、なお従前の例による。
suppl-5051-3/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-57/par-1
The provisions of Article 87-6, paragraphs (5) and (6) of the New Act on Special Measures Concerning Taxation apply to a transfer, etc. (meaning a transfer, etc. prescribed in Article 87-6, paragraph (4) of the New Act on Special Measures Concerning Taxation that is made without obtaining the approval referred to in the proviso to that paragraph; the same applies hereinafter in this Article) pertaining to a removal of liquor (meaning a removal prescribed in Article 87-6, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) made on or after May 1, 2023, and the provisions then in force continue to govern a transfer, etc. pertaining to a removal of liquor made before that date.
machine translation, not official
### 第五十八条（航空機燃料税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Aviation Fuel Tax
caption: machine translation, not official
suppl-5051-3/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58
**第一項** 施行日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。
suppl-5051-3/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-1
The provisions then in force continue to govern aviation fuel tax that was imposed or should have been imposed before the Effective Date.
machine translation, not official
**第二項** 次の各号に掲げる期間内に、航空機（新租税特別措置法第九十条の八に規定する航空機をいう。第五項及び第六項において同じ。）に積み込まれる航空機燃料に係る航空機燃料税の税率は、航空機燃料税法（昭和四十七年法律第七号）第十一条及び新租税特別措置法第九十条の八の規定にかかわらず、当該各号に定める税率とする。
suppl-5051-3/art-58/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-2
The rate of aviation fuel tax on aviation fuel loaded, within the periods listed in the following items, onto aircraft (meaning the aircraft prescribed in Article 90-8 of the New Act on Special Measures Concerning Taxation; the same applies in paragraphs (5) and (6)) is, notwithstanding the provisions of Article 11 of the Aviation Fuel Tax Act (Act No. 7 of 1972) and Article 90-8 of the New Act on Special Measures Concerning Taxation, the tax rate specified in each of those items:
machine translation, not official
**一** 施行日から令和七年三月三十一日まで 航空機燃料一キロリットルにつき一万三千円
suppl-5051-3/art-58/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-2/item-1
from the Effective Date to March 31, 2025: 13,000 yen per kiloliter of aviation fuel;
machine translation, not official
**二** 令和七年四月一日から令和九年三月三十一日まで 航空機燃料一キロリットルにつき一万五千円
suppl-5051-3/art-58/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-2/item-2
from April 1, 2025 to March 31, 2027: 15,000 yen per kiloliter of aviation fuel.
machine translation, not official
**第三項** 次の各号に掲げる期間内に、沖縄路線航空機（新租税特別措置法第九十条の八の二第一項に規定する沖縄路線航空機をいう。第五項第二号及び第六項第二号において同じ。）に積み込まれる航空機燃料に係る航空機燃料税の税率は、航空機燃料税法第十一条、新租税特別措置法第九十条の八及び第九十条の八の二第一項並びに前項の規定にかかわらず、当該各号に定める税率とする。
suppl-5051-3/art-58/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-3
The rate of aviation fuel tax on aviation fuel loaded, within the periods listed in the following items, onto aircraft on Okinawa routes (meaning the aircraft on Okinawa routes prescribed in Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies in paragraph (5), item (ii) and paragraph (6), item (ii)) is, notwithstanding the provisions of Article 11 of the Aviation Fuel Tax Act, Article 90-8 and Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the preceding paragraph, the tax rate specified in each of those items:
machine translation, not official
**一** 施行日から令和七年三月三十一日まで 航空機燃料一キロリットルにつき六千五百円
suppl-5051-3/art-58/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-3/item-1
from the Effective Date to March 31, 2025: 6,500 yen per kiloliter of aviation fuel;
machine translation, not official
**二** 令和七年四月一日から令和九年三月三十一日まで 航空機燃料一キロリットルにつき七千五百円
suppl-5051-3/art-58/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-3/item-2
from April 1, 2025 to March 31, 2027: 7,500 yen per kiloliter of aviation fuel.
machine translation, not official
**第四項** 次の各号に掲げる期間内に、特定離島路線航空機（新租税特別措置法第九十条の九第一項に規定する特定離島路線航空機をいう。次項第三号及び第六項第三号において同じ。）に積み込まれる航空機燃料に係る航空機燃料税の税率は、航空機燃料税法第十一条、新租税特別措置法第九十条の八及び第九十条の九第一項並びに第二項の規定にかかわらず、当該各号に定める税率とする。
suppl-5051-3/art-58/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-4
The rate of aviation fuel tax on aviation fuel loaded, within the periods listed in the following items, onto aircraft on a specified remote island route (meaning the aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies in item (iii) of the following paragraph and paragraph (6), item (iii)) is, notwithstanding the provisions of Article 11 of the Aviation Fuel Tax Act, Article 90-8 and Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation, and paragraph (2), the tax rate specified in each of those items:
machine translation, not official
**一** 施行日から令和七年三月三十一日まで 航空機燃料一キロリットルにつき九千七百五十円
suppl-5051-3/art-58/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-4/item-1
from the Effective Date to March 31, 2025: 9,750 yen per kiloliter of aviation fuel;
machine translation, not official
**二** 令和七年四月一日から令和九年三月三十一日まで 航空機燃料一キロリットルにつき一万千二百五十円
suppl-5051-3/art-58/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-4/item-2
from April 1, 2025 to March 31, 2027: 11,250 yen per kiloliter of aviation fuel.
machine translation, not official
**第五項** 航空機が令和七年四月一日以後最初に航行する時（以下この項において「令和七年初回航行時」という。）において、当該航空機に第二項第一号、第三項第一号又は前項第一号に定める税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、令和七年初回航行時に、当該航空機が令和七年初回航行時に現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、令和七年初回航行時における当該航空機の次の各号に掲げる区分に応じ、当該各号に定める規定に定める税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。
suppl-5051-3/art-58/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-5
If, at the time when an aircraft first flies on or after April 1, 2025 (referred to as the "first flight on or after 1 April 2025" in this paragraph), there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate specified in paragraph (2), item (i), paragraph (3), item (i) or item (i) of the preceding paragraph, that aviation fuel is deemed to have been unloaded from that aircraft at the first flight on or after 1 April 2025, at the place where that aircraft is located at the first flight on or after 1 April 2025, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate specified in the provision specified in each of the following items according to the category of that aircraft at the first flight on or after 1 April 2025 listed in those items is deemed to have been loaded onto that aircraft:
machine translation, not official
**一** 一般国内航空機（新租税特別措置法第九十条の八の二第二項に規定する一般国内航空機をいう。次項第一号において同じ。）である航空機 第二項第二号
suppl-5051-3/art-58/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-5/item-1
an aircraft that is a general domestic aircraft (meaning a general domestic aircraft prescribed in Article 90-8-2, paragraph (2) of the New Act on Special Measures Concerning Taxation; the same applies in item (i) of the following paragraph): paragraph (2), item (ii);
machine translation, not official
**二** 沖縄路線航空機である航空機 第三項第二号
suppl-5051-3/art-58/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-5/item-2
an aircraft that is an aircraft on Okinawa routes: paragraph (3), item (ii);
machine translation, not official
**三** 特定離島路線航空機である航空機 前項第二号
suppl-5051-3/art-58/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-5/item-3
an aircraft that is an aircraft on a specified remote island route: item (ii) of the preceding paragraph.
machine translation, not official
**第六項** 航空機が令和九年四月一日以後最初に航行する時（以下この項において「令和九年初回航行時」という。）において、当該航空機に第二項第二号、第三項第二号又は第四項第二号に定める税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、令和九年初回航行時に、当該航空機が令和九年初回航行時に現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、令和九年初回航行時における当該航空機の次の各号に掲げる区分に応じ、当該各号に定める法律の規定に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。
suppl-5051-3/art-58/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-6
If, at the time when an aircraft first flies on or after April 1, 2027 (referred to as the "first flight on or after 1 April 2027" in this paragraph), there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate specified in paragraph (2), item (ii), paragraph (3), item (ii) or paragraph (4), item (ii), that aviation fuel is deemed to have been unloaded from that aircraft at the first flight on or after 1 April 2027, at the place where that aircraft is located at the first flight on or after 1 April 2027, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in the provisions of the Act specified in each of the following items according to the category of that aircraft at the first flight on or after 1 April 2027 listed in those items is deemed to have been loaded onto that aircraft:
machine translation, not official
**一** 一般国内航空機である航空機 新租税特別措置法第九十条の八
suppl-5051-3/art-58/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-6/item-1
an aircraft that is a general domestic aircraft: Article 90-8 of the New Act on Special Measures Concerning Taxation;
machine translation, not official
**二** 沖縄路線航空機である航空機 新租税特別措置法第九十条の八の二第一項
suppl-5051-3/art-58/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-6/item-2
an aircraft that is an aircraft on Okinawa routes: Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation;
machine translation, not official
**三** 特定離島路線航空機である航空機 新租税特別措置法第九十条の九第一項
suppl-5051-3/art-58/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-6/item-3
an aircraft that is an aircraft on a specified remote island route: Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation.
machine translation, not official
**第七項** 施行日から令和七年三月三十一日までの間における新租税特別措置法第九十条の八の二第二項から第四項までの規定の適用については、同条第二項中「令和十年三月三十一日まで」とあるのは「令和五年四月一日から令和七年三月三十一日までの間」と、「前項に規定する」とあるのは「所得税法等の一部を改正する法律（令和五年法律第三号。次項において「令和五年改正法」という。）附則第五十八条第三項第一号に定める」と、「前条に規定する」とあるのは「同条第二項第一号に定める」と、同条第三項中「令和十年三月三十一日まで」とあるのは「令和五年四月一日から令和七年三月三十一日までの間」と、「前条に規定する」とあるのは「令和五年改正法附則第五十八条第二項第一号に定める」と、「第一項に規定する」とあるのは「同条第三項第一号に定める」と、同条第四項中「令和十年三月三十一日まで」とあるのは「令和五年四月一日から令和七年三月三十一日までの間」と、「及び租税特別措置法第九十条の八（航空機燃料税の税率の特例）」とあるのは「、所得税法等の一部を改正する法律（令和五年法律第三号。以下この条において「令和五年改正法」という。）第十条の規定による改正後の租税特別措置法第九十条の八（航空機燃料税の税率の特例）及び第九十条の八の二第一項（沖縄路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）並びに令和五年改正法附則第五十八条第二項第一号（航空機燃料税の特例に関する経過措置）」と、「同法第九十条の八の二第一項（沖縄路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）に規定する」とあるのは「同条第三項第一号に定める」とする。
suppl-5051-3/art-58/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-7
With regard to the application of the provisions of Article 90-8-2, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2025, the phrase "on or before March 31, 2028" in paragraph (2) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "prescribed in the preceding paragraph" with "specified in Article 58, paragraph (3), item (i) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' in the following paragraph)", and the phrase "prescribed in the preceding Article" with "specified in paragraph (2), item (i) of that Article"; the phrase "on or before March 31, 2028" in paragraph (3) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "prescribed in the preceding Article" with "specified in Article 58, paragraph (2), item (i) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1)" with "specified in paragraph (3), item (i) of that Article"; and the phrase "on or before March 31, 2028" in paragraph (4) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "and Article 90-8 of the Act on Special Measures Concerning Taxation (Special Provisions on the Rate of Aviation Fuel Tax)" with ", Article 90-8 (Special Provisions on the Rate of Aviation Fuel Tax) and Article 90-8-2, paragraph (1) (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' hereinafter in this Article), and Article 58, paragraph (2), item (i) of the Supplementary Provisions of the 2023 Amendment Act (Transitional Measures Concerning Special Provisions on Aviation Fuel Tax)", and the phrase "prescribed in Article 90-8-2, paragraph (1) of that Act (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes)" with "specified in paragraph (3), item (i) of that Article".
machine translation, not official
**第八項** 令和七年四月一日から令和九年三月三十一日までの間における新租税特別措置法第九十条の八の二第二項から第四項までの規定の適用については、同条第二項中「令和十年三月三十一日まで」とあるのは「令和七年四月一日から令和九年三月三十一日までの間」と、「前項に規定する」とあるのは「所得税法等の一部を改正する法律（令和五年法律第三号。次項において「令和五年改正法」という。）附則第五十八条第三項第二号に定める」と、「前条に規定する」とあるのは「同条第二項第二号に定める」と、同条第三項中「令和十年三月三十一日まで」とあるのは「令和七年四月一日から令和九年三月三十一日までの間」と、「前条に規定する」とあるのは「令和五年改正法附則第五十八条第二項第二号に定める」と、「第一項に規定する」とあるのは「同条第三項第二号に定める」と、同条第四項中「令和十年三月三十一日まで」とあるのは「令和七年四月一日から令和九年三月三十一日までの間」と、「及び租税特別措置法第九十条の八（航空機燃料税の税率の特例）」とあるのは「、所得税法等の一部を改正する法律（令和五年法律第三号。以下この条において「令和五年改正法」という。）第十条の規定による改正後の租税特別措置法第九十条の八（航空機燃料税の税率の特例）及び第九十条の八の二第一項（沖縄路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）並びに令和五年改正法附則第五十八条第二項第二号（航空機燃料税の特例に関する経過措置）」と、「同法第九十条の八の二第一項（沖縄路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）に規定する」とあるのは「同条第三項第二号に定める」とする。
suppl-5051-3/art-58/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-8
With regard to the application of the provisions of Article 90-8-2, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2025 to March 31, 2027, the phrase "on or before March 31, 2028" in paragraph (2) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "prescribed in the preceding paragraph" with "specified in Article 58, paragraph (3), item (ii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' in the following paragraph)", and the phrase "prescribed in the preceding Article" with "specified in paragraph (2), item (ii) of that Article"; the phrase "on or before March 31, 2028" in paragraph (3) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "prescribed in the preceding Article" with "specified in Article 58, paragraph (2), item (ii) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1)" with "specified in paragraph (3), item (ii) of that Article"; and the phrase "on or before March 31, 2028" in paragraph (4) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "and Article 90-8 of the Act on Special Measures Concerning Taxation (Special Provisions on the Rate of Aviation Fuel Tax)" with ", Article 90-8 (Special Provisions on the Rate of Aviation Fuel Tax) and Article 90-8-2, paragraph (1) (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' hereinafter in this Article), and Article 58, paragraph (2), item (ii) of the Supplementary Provisions of the 2023 Amendment Act (Transitional Measures Concerning Special Provisions on Aviation Fuel Tax)", and the phrase "prescribed in Article 90-8-2, paragraph (1) of that Act (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes)" with "specified in paragraph (3), item (ii) of that Article".
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**第九項** 施行日から令和七年三月三十一日までの間における新租税特別措置法第九十条の九第二項から第六項までの規定の適用については、同条第二項中「令和十年三月三十一日まで」とあるのは「令和五年四月一日から令和七年三月三十一日までの間」と、「前項に規定する」とあるのは「所得税法等の一部を改正する法律（令和五年法律第三号。次項から第五項までにおいて「令和五年改正法」という。）附則第五十八条第四項第一号に定める」と、「第九十条の八に規定する」とあるのは「同条第二項第一号に定める」と、同条第三項中「令和十年三月三十一日まで」とあるのは「令和五年四月一日から令和七年三月三十一日までの間」と、「第一項に規定する」とあるのは「令和五年改正法附則第五十八条第四項第一号に定める」と、「前条第一項に規定する」とあるのは「同条第三項第一号に定める」と、同条第四項中「令和十年三月三十一日まで」とあるのは「令和五年四月一日から令和七年三月三十一日までの間」と、「第九十条の八に規定する」とあるのは「令和五年改正法附則第五十八条第二項第一号に定める」と、「第一項に規定する」とあるのは「同条第四項第一号に定める」と、同条第五項中「令和十年三月三十一日まで」とあるのは「令和五年四月一日から令和七年三月三十一日までの間」と、「前条第一項に規定する」とあるのは「令和五年改正法附則第五十八条第三項第一号に定める」と、「第一項に規定する」とあるのは「同条第四項第一号に定める」と、同条第六項中「令和十年三月三十一日まで」とあるのは「令和五年四月一日から令和七年三月三十一日までの間」と、「及び租税特別措置法第九十条の八（航空機燃料税の税率の特例）」とあるのは「、所得税法等の一部を改正する法律（令和五年法律第三号。以下この条において「令和五年改正法」という。）第十条の規定による改正後の租税特別措置法第九十条の八（航空機燃料税の税率の特例）及び第九十条の九第一項（特定離島路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）並びに令和五年改正法附則第五十八条第二項第一号（航空機燃料税の特例に関する経過措置）」と、「同法第九十条の九第一項（特定離島路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）に規定する」とあるのは「同条第四項第一号に定める」とする。
suppl-5051-3/art-58/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-9
With regard to the application of the provisions of Article 90-9, paragraphs (2) through (6) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2025, the phrase "on or before March 31, 2028" in paragraph (2) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "prescribed in the preceding paragraph" with "specified in Article 58, paragraph (4), item (i) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' in the following paragraph through paragraph (5))", and the phrase "prescribed in Article 90-8" with "specified in paragraph (2), item (i) of that Article"; the phrase "on or before March 31, 2028" in paragraph (3) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "prescribed in paragraph (1)" with "specified in Article 58, paragraph (4), item (i) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1) of the preceding Article" with "specified in paragraph (3), item (i) of that Article"; the phrase "on or before March 31, 2028" in paragraph (4) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "prescribed in Article 90-8" with "specified in Article 58, paragraph (2), item (i) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1)" with "specified in paragraph (4), item (i) of that Article"; the phrase "on or before March 31, 2028" in paragraph (5) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "prescribed in paragraph (1) of the preceding Article" with "specified in Article 58, paragraph (3), item (i) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1)" with "specified in paragraph (4), item (i) of that Article"; and the phrase "on or before March 31, 2028" in paragraph (6) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "and Article 90-8 of the Act on Special Measures Concerning Taxation (Special Provisions on the Rate of Aviation Fuel Tax)" with ", Article 90-8 (Special Provisions on the Rate of Aviation Fuel Tax) and Article 90-9, paragraph (1) (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on a Specified Remote Island Route) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' hereinafter in this Article), and Article 58, paragraph (2), item (i) of the Supplementary Provisions of the 2023 Amendment Act (Transitional Measures Concerning Special Provisions on Aviation Fuel Tax)", and the phrase "prescribed in Article 90-9, paragraph (1) of that Act (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on a Specified Remote Island Route)" with "specified in paragraph (4), item (i) of that Article".
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**第十項** 令和七年四月一日から令和九年三月三十一日までの間における新租税特別措置法第九十条の九第二項から第六項までの規定の適用については、同条第二項中「令和十年三月三十一日まで」とあるのは「令和七年四月一日から令和九年三月三十一日までの間」と、「前項に規定する」とあるのは「所得税法等の一部を改正する法律（令和五年法律第三号。次項から第五項までにおいて「令和五年改正法」という。）附則第五十八条第四項第二号に定める」と、「第九十条の八に規定する」とあるのは「同条第二項第二号に定める」と、同条第三項中「令和十年三月三十一日まで」とあるのは「令和七年四月一日から令和九年三月三十一日までの間」と、「第一項に規定する」とあるのは「令和五年改正法附則第五十八条第四項第二号に定める」と、「前条第一項に規定する」とあるのは「同条第三項第二号に定める」と、同条第四項中「令和十年三月三十一日まで」とあるのは「令和七年四月一日から令和九年三月三十一日までの間」と、「第九十条の八に規定する」とあるのは「令和五年改正法附則第五十八条第二項第二号に定める」と、「第一項に規定する」とあるのは「同条第四項第二号に定める」と、同条第五項中「令和十年三月三十一日まで」とあるのは「令和七年四月一日から令和九年三月三十一日までの間」と、「前条第一項に規定する」とあるのは「令和五年改正法附則第五十八条第三項第二号に定める」と、「第一項に規定する」とあるのは「同条第四項第二号に定める」と、同条第六項中「令和十年三月三十一日まで」とあるのは「令和七年四月一日から令和九年三月三十一日までの間」と、「及び租税特別措置法第九十条の八（航空機燃料税の税率の特例）」とあるのは「、所得税法等の一部を改正する法律（令和五年法律第三号。以下この条において「令和五年改正法」という。）第十条の規定による改正後の租税特別措置法第九十条の八（航空機燃料税の税率の特例）及び第九十条の九第一項（特定離島路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）並びに令和五年改正法附則第五十八条第二項第二号（航空機燃料税の特例に関する経過措置）」と、「同法第九十条の九第一項（特定離島路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）に規定する」とあるのは「同条第四項第二号に定める」とする。
suppl-5051-3/art-58/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-10
With regard to the application of the provisions of Article 90-9, paragraphs (2) through (6) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2025 to March 31, 2027, the phrase "on or before March 31, 2028" in paragraph (2) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "prescribed in the preceding paragraph" with "specified in Article 58, paragraph (4), item (ii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' in the following paragraph through paragraph (5))", and the phrase "prescribed in Article 90-8" with "specified in paragraph (2), item (ii) of that Article"; the phrase "on or before March 31, 2028" in paragraph (3) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "prescribed in paragraph (1)" with "specified in Article 58, paragraph (4), item (ii) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1) of the preceding Article" with "specified in paragraph (3), item (ii) of that Article"; the phrase "on or before March 31, 2028" in paragraph (4) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "prescribed in Article 90-8" with "specified in Article 58, paragraph (2), item (ii) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1)" with "specified in paragraph (4), item (ii) of that Article"; the phrase "on or before March 31, 2028" in paragraph (5) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "prescribed in paragraph (1) of the preceding Article" with "specified in Article 58, paragraph (3), item (ii) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1)" with "specified in paragraph (4), item (ii) of that Article"; and the phrase "on or before March 31, 2028" in paragraph (6) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "and Article 90-8 of the Act on Special Measures Concerning Taxation (Special Provisions on the Rate of Aviation Fuel Tax)" with ", Article 90-8 (Special Provisions on the Rate of Aviation Fuel Tax) and Article 90-9, paragraph (1) (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on a Specified Remote Island Route) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' hereinafter in this Article), and Article 58, paragraph (2), item (ii) of the Supplementary Provisions of the 2023 Amendment Act (Transitional Measures Concerning Special Provisions on Aviation Fuel Tax)", and the phrase "prescribed in Article 90-9, paragraph (1) of that Act (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on a Specified Remote Island Route)" with "specified in paragraph (4), item (ii) of that Article".
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**第十一項** 前各項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
suppl-5051-3/art-58/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-58/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-58/par-11
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
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### 第五十九条（自動車重量税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax
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suppl-5051-3/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-59
**第一項** 令和六年一月一日前に旧租税特別措置法第九十条の十二第一項の規定の適用を受けた検査自動車（租税特別措置法第九十条の十第一項に規定する検査自動車をいう。次項において同じ。）に係る旧租税特別措置法第九十条の十二第五項の規定の適用については、なお従前の例による。
suppl-5051-3/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-59/par-1
The provisions then in force continue to govern the application of the provisions of Article 90-12, paragraph (5) of the Former Act on Special Measures Concerning Taxation with regard to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in the following paragraph) to which the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied before January 1, 2024.
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**第二項** 新租税特別措置法第九十条の十二第四項第一号イ、第二号又は第三号イに掲げる検査自動車のうち、同条第一項第四号イ（２）に規定するエネルギー消費効率が、同号イ（２）に規定する令和十二年度基準エネルギー消費効率に百分の七十五を乗じて得た数値以上であり、かつ、同号イ（２）に規定する令和二年度基準エネルギー消費効率以上であるものとして財務省令で定めるもので令和七年五月一日から令和八年四月三十日までの間において同条の規定の適用がないものについて当該期間内に租税特別措置法第九十条の十第一項に規定する自動車検査証の交付等を受ける場合には、当該自動車検査証の交付等に係る自動車重量税については、同法第九十条の十一から第九十条の十一の三までの規定は、適用しない。
suppl-5051-3/art-59/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-59/par-2
Where, for an inspected motor vehicle that is, among the inspected motor vehicles listed in Article 90-12, paragraph (4), item (i), (a), item (ii) or item (iii), (a) of the New Act on Special Measures Concerning Taxation, one specified by Order of the Ministry of Finance as one whose energy consumption efficiency prescribed in paragraph (1), item (iv), (a), 2. of that Article is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency prescribed in (a), 2. of that item by 75 percent and is equal to or more than the fiscal 2020 standard energy consumption efficiency prescribed in (a), 2. of that item, and to which the provisions of that Article do not apply during the period from May 1, 2025 to April 30, 2026, the issuance, etc. of an automobile inspection certificate prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation is received within that period, the provisions of Articles 90-11 through 90-11-3 of that Act do not apply to the motor vehicle tonnage tax pertaining to that issuance, etc. of an automobile inspection certificate.
machine translation, not official
**第三項** 新租税特別措置法第九十条の十二の二第四項の規定は、令和六年一月一日以後に法定納期限（国税通則法第二条第八号に規定する法定納期限をいう。以下この項及び次項において同じ。）が到来する自動車重量税について適用し、同日前に法定納期限が到来した自動車重量税については、なお従前の例による。
suppl-5051-3/art-59/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-59/par-3
The provisions of Article 90-12-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to motor vehicle tonnage tax whose statutory payment due date (meaning the statutory payment due date prescribed in Article 2, item (viii) of the Act on General Rules for National Taxes; the same applies hereinafter in this paragraph and the following paragraph) arrives on or after January 1, 2024, and the provisions then in force continue to govern motor vehicle tonnage tax whose statutory payment due date arrived before that date.
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**第四項** 新租税特別措置法第九十条の十二の二第七項の規定は、令和六年一月一日以後に法定納期限が到来する自動車重量税について適用する。
suppl-5051-3/art-59/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-59/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-59/par-4
The provisions of Article 90-12-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to motor vehicle tonnage tax whose statutory payment due date arrives on or after January 1, 2024.
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### 第七十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5051-3/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-78
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5051-3/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-78/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第七十九条（政令への委任） — Delegation to Cabinet Order
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suppl-5051-3/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-79
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5051-3/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-79/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和五年五月八日法律第二一号
suppl-5051-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-21 · https://japanlaw.org/l/332AC0000000026/suppl-5051-21
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5051-21/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-21/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-21/art-1
**第一項** この法律は、令和七年四月一日から施行する。
suppl-5051-21/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-21/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-21/art-1/par-1
This Act comes into effect on April 1, 2025.
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## 附 則 令和五年一一月二九日法律第七九号
suppl-5051-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-79 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5051-79/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-79/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5051-79/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-79/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
machine translation, not official
**一及び二** 略
suppl-5051-79/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-79/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79/art-1/par-1/item-1-to-2
Omitted
machine translation, not official
**三** 第一条中金融商品取引法第五条第二項から第六項まで、第二十一条の二第一項、第二十一条の三及び第二十四条第二項の改正規定、同法第二十四条の四の七及び第二十四条の四の八を削る改正規定並びに同法第二十四条の五第一項から第三項まで及び第十三項、第二十五条第一項から第四項まで及び第六項、第二十七条、第二十七条の三十の二、第二十七条の三十の六第一項、第二十七条の三十の十、第二十七条の三十二第一項、第二十七条の三十四、第五十七条の二第二項及び第五項、第百六十六条第四項及び第五項、第百七十二条の三第一項及び第二項、第百七十二条の四第二項、第百七十二条の十二第一項、第百七十八条第十項及び第十一項、第百八十五条の七第四項から第七項まで、第十四項、第十五項及び第三十一項、第百九十七条の二第二号、第六号及び第七号、第二百条第一号、第五号及び第六号並びに第二百九条第三号から第五号までの改正規定並びに次条から附則第四条まで及び第六十七条の規定 令和六年四月一日
suppl-5051-79/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-79/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79/art-1/par-1/item-3
the provisions in Article 1 amending Article 5, paragraphs (2) through (6), Article 21-2, paragraph (1), Article 21-3, and Article 24, paragraph (2) of the Financial Instruments and Exchange Act, deleting Articles 24-4-7 and 24-4-8 of that Act, and amending Article 24-5, paragraphs (1) through (3) and (13), Article 25, paragraphs (1) through (4) and (6), Article 27, Article 27-30-2, Article 27-30-6, paragraph (1), Article 27-30-10, Article 27-32, paragraph (1), Article 27-34, Article 57-2, paragraphs (2) and (5), Article 166, paragraphs (4) and (5), Article 172-3, paragraphs (1) and (2), Article 172-4, paragraph (2), Article 172-12, paragraph (1), Article 178, paragraphs (10) and (11), Article 185-7, paragraphs (4) through (7), (14), (15), and (31), Article 197-2, items (ii), (vi), and (vii), Article 200, items (i), (v), and (vi), and Article 209, items (iii) through (v) of that Act, and the provisions of the following Article through Article 4 of the Supplementary Provisions and of Article 67 of the Supplementary Provisions: April 1, 2024;
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### 第六十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-5051-79/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-79/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79/art-67
**第一項** この法律（附則第一条第三号及び第四号に掲げる規定にあっては、当該規定。以下この条及び次条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5051-79/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-79/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79/art-67/par-1
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in Article 1, items (iii) and (iv) of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article and the following Article) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions.
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## 附 則 令和六年三月三〇日法律第八号
suppl-5061-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5061-8/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1
**第一項** この法律は、令和六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5061-8/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1
This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
machine translation, not official
**一** 略
suppl-5061-8/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-1
Omitted
machine translation, not official
**二** 次に掲げる規定 令和六年六月一日
suppl-5061-8/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-2
the following provisions: June 1, 2024;
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**イ** 第十三条中租税特別措置法の目次の改正規定（「第六節 その他の特例（第四十一条の三の三―第四十二条の三）」を「／第五節の二 令和六年分における特別税額控除（第四十一条の三の三―第四十一条の三の十）／第六節 その他の特例（第四十一条の三の十一―第四十二条の三）／」に改める部分に限る。）、同法第四十一条の三の四第七項各号の改正規定、同条を同法第四十一条の三の十二とする改正規定、同法第四十一条の三の三第五項の改正規定、同条第六項の改正規定、同条を同法第四十一条の三の十一とする改正規定、同法第二章第五節の次に一節を加える改正規定及び同法第四十一条の八第一項第一号イの改正規定並びに附則第三十四条第一項から第三項まで、第五項及び第六項の規定
suppl-5061-8/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-2/sub-1
the provisions in Article 13 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Section 6 Other Special Provisions (Articles 41-3-3 to 42-3)" with "/ Section 5-2 Special Tax Credits for 2024 (Articles 41-3-3 to 41-3-10) / Section 6 Other Special Provisions (Articles 41-3-11 to 42-3) /"), amending the items of Article 41-3-4, paragraph (7) of that Act, renumbering that Article as Article 41-3-12 of that Act, amending Article 41-3-3, paragraph (5) of that Act, amending paragraph (6) of that Article, renumbering that Article as Article 41-3-11 of that Act, adding one Section after Chapter II, Section 5 of that Act, and amending Article 41-8, paragraph (1), item (i), (a) of that Act, and the provisions of Article 34, paragraphs (1) through (3), (5) and (6) of the Supplementary Provisions;
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**三** 次に掲げる規定 令和六年十月一日
suppl-5061-8/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-3
the following provisions: October 1, 2024;
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**イからトまで** 略
suppl-5061-8/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**チ** 第十三条中租税特別措置法第二十八条の改正規定、同法第六十六条の十一の改正規定、同法第八十七条の六第十二項及び第八十七条の八第四項の改正規定、同法第八十八条の七第九項、第八十九条の二第十項、第九十条の三の三第二項、第九十条の三の四第三項、第九十条の四第二項及び第九十条の四の二第二項の改正規定、同法第九十条の四の三第二項の改正規定並びに同法第九十条の五第五項、第九十条の六第四項、第九十条の六の二第五項及び第九十条の六の三第四項の改正規定並びに附則第三十条及び第五十三条の規定
suppl-5061-8/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-3/sub-2
the provisions in Article 13 amending Article 28 of the Act on Special Measures Concerning Taxation, amending Article 66-11 of that Act, amending Article 87-6, paragraph (12) and Article 87-8, paragraph (4) of that Act, amending Article 88-7, paragraph (9), Article 89-2, paragraph (10), Article 90-3-3, paragraph (2), Article 90-3-4, paragraph (3), Article 90-4, paragraph (2) and Article 90-4-2, paragraph (2) of that Act, amending Article 90-4-3, paragraph (2) of that Act, and amending Article 90-5, paragraph (5), Article 90-6, paragraph (4), Article 90-6-2, paragraph (5) and Article 90-6-3, paragraph (4) of that Act, and the provisions of Articles 30 and 53 of the Supplementary Provisions;
machine translation, not official
**四** 次に掲げる規定 令和七年一月一日
suppl-5061-8/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-4
the following provisions: January 1, 2025;
machine translation, not official
**イからハまで** 略
suppl-5061-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-4/sub-1
Omitted
machine translation, not official
**ニ** 第十三条中租税特別措置法第四十一条の十八第二項の改正規定（「同条第三項の規定又は」を削る部分を除く。）
suppl-5061-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-4/sub-2
the provisions in Article 13 amending Article 41-18, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the part deleting "the provisions of paragraph (3) of that Article or");
machine translation, not official
**五** 第十三条中租税特別措置法の目次の改正規定（「第六節 その他の特例（第四十一条の三の三―第四十二条の三）」を「／第五節の二 令和六年分における特別税額控除（第四十一条の三の三―第四十一条の三の十）／第六節 その他の特例（第四十一条の三の十一―第四十二条の三）／」に改める部分を除く。）、同法第十条第八項第一号の改正規定、同法第四十二条の四第十九項第一号の改正規定、同法第六十一条第二項第四号の改正規定、同法第三章第三節の四を同章第三節の五とする改正規定、同法第六十条第三項に一号を加える改正規定及び同章第三節の三を同章第三節の四とし、同章第三節の二の次に一節を加える改正規定並びに附則第二十二条第二項及び第三十九条第三項の規定 令和七年四月一日
suppl-5061-8/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-5
the provisions in Article 13 amending the table of contents of the Act on Special Measures Concerning Taxation (excluding the part replacing "Section 6 Other Special Provisions (Articles 41-3-3 to 42-3)" with "/ Section 5-2 Special Tax Credits for 2024 (Articles 41-3-3 to 41-3-10) / Section 6 Other Special Provisions (Articles 41-3-11 to 42-3) /"), amending Article 10, paragraph (8), item (i) of that Act, amending Article 42-4, paragraph (19), item (i) of that Act, amending Article 61, paragraph (2), item (iv) of that Act, renumbering Chapter III, Section 3-4 of that Act as Section 3-5 of that Chapter, adding one item to Article 60, paragraph (3) of that Act, and renumbering Section 3-3 of that Chapter as Section 3-4 of that Chapter and adding one Section after Section 3-2 of that Chapter, and the provisions of Article 22, paragraph (2) and Article 39, paragraph (3) of the Supplementary Provisions: April 1, 2025;
machine translation, not official
**六** 略
suppl-5061-8/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-6
Omitted
machine translation, not official
**七** 第十三条中租税特別措置法第十条第一項の改正規定及び同法第四十二条の四の改正規定（同条第十九項に係る部分を除く。）並びに附則第二十二条第一項並びに第三十九条第一項及び第二項の規定 令和八年四月一日
suppl-5061-8/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-7
the provisions in Article 13 amending Article 10, paragraph (1) of the Act on Special Measures Concerning Taxation and amending Article 42-4 of that Act (excluding the part concerning paragraph (19) of that Article), and the provisions of Article 22, paragraph (1) and Article 39, paragraphs (1) and (2) of the Supplementary Provisions: April 1, 2026;
machine translation, not official
**八** 次に掲げる規定 令和九年一月一日
suppl-5061-8/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-8
the following provisions: January 1, 2027;
machine translation, not official
**イ及びロ** 略
suppl-5061-8/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-8/sub-1
Omitted
machine translation, not official
**ハ** 第十三条中租税特別措置法第四十二条の二の二第一項の改正規定及び附則第三十七条の規定
suppl-5061-8/art-1/par-1/item-8/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-8/sub-2
the provisions in Article 13 amending Article 42-2-2, paragraph (1) of the Act on Special Measures Concerning Taxation and the provisions of Article 37 of the Supplementary Provisions;
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**九** 次に掲げる規定 公益信託に関する法律（令和六年法律第三十号）の施行の日
suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-9
the following provisions: the date on which the Act on Public Interest Trusts (Act No. 30 of 2024) comes into effect;
machine translation, not official
**イ** 第一条中所得税法第九条第一項第十七号の改正規定、同法第十一条第二項の改正規定、同法第五十九条第一項第一号の改正規定、同法第六十条の改正規定、同法第六十条の二第六項第二号の改正規定、同項第三号の改正規定、同法第六十条の三第六項の改正規定、同法第六十七条の三の改正規定及び同法第七十八条の改正規定並びに次条及び附則第三条の規定
suppl-5061-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-9/sub-1
the provisions in Article 1 amending Article 9, paragraph (1), item (xvii) of the Income Tax Act, amending Article 11, paragraph (2) of that Act, amending Article 59, paragraph (1), item (i) of that Act, amending Article 60 of that Act, amending Article 60-2, paragraph (6), item (ii) of that Act, amending item (iii) of that paragraph, amending Article 60-3, paragraph (6) of that Act, amending Article 67-3 of that Act, and amending Article 78 of that Act, and the provisions of the following Article and Article 3 of the Supplementary Provisions;
machine translation, not official
**ロからホまで** 略
suppl-5061-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-9/sub-2
Omitted
machine translation, not official
**ヘ** 第十三条中租税特別措置法第四条の五の改正規定、同法第二十九条の二第四項の改正規定（「又は遺贈（」の下に「公益信託に関する法律（令和六年法律第三十号）第二条第一項第一号に規定する公益信託の受託者に対するものであつてその信託財産とするためのもの及び」を加える部分に限る。）、同項第二号の改正規定、同法第三十条第二項第五号の改正規定、同法第三十三条の三第三項の改正規定、同法第四十条の改正規定（同条第八項中「同条第十七号」を「同条第二十号」に改める部分を除く。）、同法第四十一条の十八第二項の改正規定（「同条第三項の規定又は」を削る部分に限る。）、同法第四十一条の十八の二第二項の改正規定、同法第四十一条の十八の三第一項の改正規定、同法第六十六条の十一の三の改正規定、同法第七十条の改正規定並びに同法第八十六条の七の見出し及び同条第一項の改正規定並びに附則第五十四条第一項から第三項までの規定
suppl-5061-8/art-1/par-1/item-9/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-9/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-9/sub-3
the provisions in Article 13 amending Article 4-5 of the Act on Special Measures Concerning Taxation, amending Article 29-2, paragraph (4) of that Act (limited to the part adding "one to the trustee of a public interest trust prescribed in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (Act No. 30 of 2024) made for inclusion in its trust property, and" after "or bequest ("), amending item (ii) of that paragraph, amending Article 30, paragraph (2), item (v) of that Act, amending Article 33-3, paragraph (3) of that Act, amending Article 40 of that Act (excluding the part replacing "item (xvii) of that Article" with "item (xx) of that Article" in paragraph (8) of that Article), amending Article 41-18, paragraph (2) of that Act (limited to the part deleting "the provisions of paragraph (3) of that Article or"), amending Article 41-18-2, paragraph (2) of that Act, amending Article 41-18-3, paragraph (1) of that Act, amending Article 66-11-3 of that Act, amending Article 70 of that Act, and amending the caption of Article 86-7 and paragraph (1) of that Article of that Act, and the provisions of Article 54, paragraphs (1) through (3) of the Supplementary Provisions;
machine translation, not official
**十** 次に掲げる規定 都市緑地法等の一部を改正する法律（令和六年法律第四十号）の施行の日
suppl-5061-8/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-10
the following provisions: the date on which the Act Partially Amending the Urban Green Space Conservation Act, etc. (Act No. 40 of 2024) comes into effect;
machine translation, not official
**イ** 略
suppl-5061-8/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-10/sub-1
Omitted
machine translation, not official
**ロ** 第十三条中租税特別措置法第三十四条第二項の改正規定、同法第六十五条の三第一項の改正規定及び同法第八十二条の次に一条を加える改正規定並びに附則第三十二条及び第五十一条の規定
suppl-5061-8/art-1/par-1/item-10/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-10/sub-2
the provisions in Article 13 amending Article 34, paragraph (2) of the Act on Special Measures Concerning Taxation, amending Article 65-3, paragraph (1) of that Act, and adding one Article after Article 82 of that Act, and the provisions of Articles 32 and 51 of the Supplementary Provisions;
machine translation, not official
**十一** 略
suppl-5061-8/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-11
Omitted
machine translation, not official
**十二** 第十三条中租税特別措置法第十条の四の二第一項の改正規定（「規定する特定業務施設」の下に「（同号に規定する特定業務児童福祉施設のうち当該特定業務施設の新設に併せて整備されるものを含む。以下この項において「特定業務施設」という。）」を加える部分に限る。）及び同法第四十二条の十一の三第一項の改正規定（「規定する特定業務施設」の下に「（同号に規定する特定業務児童福祉施設のうち当該特定業務施設の新設に併せて整備されるものを含む。以下この項において「特定業務施設」という。）」を加える部分に限る。）並びに附則第二十四条第二項及び第四十二条第二項の規定 地域再生法の一部を改正する法律（令和六年法律第十七号）附則第一条ただし書に規定する規定の施行の日
suppl-5061-8/art-1/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-12
the provisions in Article 13 amending Article 10-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part adding "(including a child welfare facility for specified business prescribed in that item that is developed together with the new establishment of the specified business facility; hereinafter referred to as a 'specified business facility' in this paragraph)" after "specified business facility prescribed in") and amending Article 42-11-3, paragraph (1) of that Act (limited to the part adding "(including a child welfare facility for specified business prescribed in that item that is developed together with the new establishment of the specified business facility; hereinafter referred to as a 'specified business facility' in this paragraph)" after "specified business facility prescribed in"), and the provisions of Article 24, paragraph (2) and Article 42, paragraph (2) of the Supplementary Provisions: the date on which the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Local Revitalization Act (Act No. 17 of 2024) come into effect;
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**十三** 次に掲げる規定 新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号）の施行の日
suppl-5061-8/art-1/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-13
the following provisions: the date on which the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024) comes into effect;
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**イ** 第十三条中租税特別措置法第十条の五の六第一項の改正規定、同条第五項の改正規定（「第二十一条の十三第二項第三号」を「第二十一条の二十第二項第二号」に改める部分に限る。）、同条第十二項第一号の改正規定、同法第四十二条の四第十九項第二号イの改正規定、同法第四十二条の十二の七の改正規定（同条第三項に係る部分（「第二十一条の十三第二項第三号」を「第二十一条の二十第二項第二号」に改める部分を除く。）、同条第五項に係る部分、同条第六項に係る部分、同条第十項に係る部分、同条第九項に一号を加える部分、同条第八項に係る部分及び同条第七項に係る部分を除く。）、同法第四十二条の十三第一項第十七号を同項第十六号とし、同号の次に一号を加える改正規定（同項第十七号を同項第十六号とする部分を除く。）、同条第八項の改正規定、同法第四十二条の十四第一項の表の第十一号の改正規定、同表に一号を加える改正規定、同条第五項の改正規定、同法第五十六条の改正規定（同条第一項中「第四十二条の四第十九項第七号に規定する中小企業者（同項第八号に規定する適用除外事業者又は同項第八号の二に規定する通算適用除外事業者に該当するものを除く。）で青色申告書を提出するもののうち、産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日から令和六年三月三十一日までの間に中小企業等経営強化法第十七条第一項に規定する経営力向上計画（同条第四項第二号に掲げる事項の記載があるものに限る。以下この項において「経営力向上計画」という。）について同条第一項の認定を受けたもの」を「青色申告書を提出する法人で次の表の各号の第一欄に掲げる法人に該当するもの」に改める部分、「第三項第一号において同じ」を「以下この条において同じ」に改める部分及び「を除く。）において、」を「及び同日において当該措置に基因し、又は関連して生ずる損害を塡補する保険で財務省令で定めるものの契約（第三項第七号において「特定保険契約」という。）を締結している場合を除く。）において、」に改める部分並びに同条第三項第七号を同項第八号とし、同項第六号の次に一号を加える部分を除く。）、同法第六十六条の四第二十七項の改正規定、同法第六十六条の四の三第十四項の表第六十六条の四第二十七項の項の改正規定、同法第六十六条の七第九項及び第六十六条の九の三第八項の改正規定（「第四十二条の十二の七第十一項」を「第四十二条の十二の七第二十一項」に改める部分に限る。）、同法第六十六条の十三第一項の改正規定（「同条第二十五項」を「同条第二十七項」に改める部分に限る。）、同法第六十七条の十八第十三項の表第六十六条の四第二十七項の項の改正規定、同法第六十八条の三の四第二項及び第四項の改正規定、同法第八十条第二項の改正規定（「第二条第三十一項」を「第二条第三十三項」に改める部分に限る。）、同項を同条第三項とし、同条第一項の次に一項を加える改正規定並びに同法第九十条の十第三項の改正規定並びに附則第四十五条第二項及び第四十九条第二項の規定
suppl-5061-8/art-1/par-1/item-13/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-13/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-13/sub-1
the provisions in Article 13 amending Article 10-5-6, paragraph (1) of the Act on Special Measures Concerning Taxation, amending paragraph (5) of that Article (limited to the part replacing "Article 21-13, paragraph (2), item (iii)" with "Article 21-20, paragraph (2), item (ii)"), amending paragraph (12), item (i) of that Article, amending Article 42-4, paragraph (19), item (ii), (a) of that Act, amending Article 42-12-7 of that Act (excluding the part concerning paragraph (3) of that Article (excluding the part replacing "Article 21-13, paragraph (2), item (iii)" with "Article 21-20, paragraph (2), item (ii)"), the part concerning paragraph (5) of that Article, the part concerning paragraph (6) of that Article, the part concerning paragraph (10) of that Article, the part adding one item to paragraph (9) of that Article, the part concerning paragraph (8) of that Article and the part concerning paragraph (7) of that Article), renumbering Article 42-13, paragraph (1), item (xvii) of that Act as item (xvi) of that paragraph and adding one item after that item (excluding the part renumbering item (xvii) of that paragraph as item (xvi) of that paragraph), amending paragraph (8) of that Article, amending item (xi) of the table in Article 42-14, paragraph (1) of that Act, adding one item to that table, amending paragraph (5) of that Article, amending Article 56 of that Act (excluding the part replacing "a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) (excluding one that falls under an excluded business operator prescribed in item (viii) of that paragraph or a group tax sharing excluded business operator prescribed in item (viii)-2 of that paragraph) that files a blue return and that has obtained, during the period from the effective date of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) to March 31, 2024, the certification referred to in Article 17, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. for a management capacity improvement plan prescribed in that paragraph (limited to one that contains the matters listed in paragraph (4), item (ii) of that Article; hereinafter referred to as a 'management capacity improvement plan' in this paragraph)" with "a corporation that files a blue return and that falls under the corporation listed in the first column of an item of the following table" in paragraph (1) of that Article, the part replacing "the same applies in paragraph (3), item (i)" with "the same applies hereinafter in this Article", and the part replacing "excluding ...), in" with "and excluding where, as of that day, it has concluded a contract for insurance specified by Order of the Ministry of Finance that compensates for damage arising from or in connection with that measure (referred to in paragraph (3), item (vii) as a 'specified insurance policy')), in", and the part renumbering paragraph (3), item (vii) of that Article as item (viii) of that paragraph and adding one item after item (vi) of that paragraph), amending Article 66-4, paragraph (27) of that Act, amending the row for Article 66-4, paragraph (27) in the table in Article 66-4-3, paragraph (14) of that Act, amending Article 66-7, paragraph (9) and Article 66-9-3, paragraph (8) of that Act (limited to the part replacing "Article 42-12-7, paragraph (11)" with "Article 42-12-7, paragraph (21)"), amending Article 66-13, paragraph (1) of that Act (limited to the part replacing "paragraph (25) of that Article" with "paragraph (27) of that Article"), amending the row for Article 66-4, paragraph (27) in the table in Article 67-18, paragraph (13) of that Act, amending Article 68-3-4, paragraphs (2) and (4) of that Act, amending Article 80, paragraph (2) of that Act (limited to the part replacing "Article 2, paragraph (31)" with "Article 2, paragraph (33)"), renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, and amending Article 90-10, paragraph (3) of that Act, and the provisions of Article 45, paragraph (2) and Article 49, paragraph (2) of the Supplementary Provisions;
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**ロ** 略
suppl-5061-8/art-1/par-1/item-13/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-13/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-13/sub-2
Omitted
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**ハ** 第二十二条中所得税法等の一部を改正する法律（令和五年法律第三号）附則第四十九条の改正規定
suppl-5061-8/art-1/par-1/item-13/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-13/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-13/sub-3
the provisions in Article 22 amending Article 49 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023);
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**十四** 第十三条中租税特別措置法第十一条の四の次に一条を加える改正規定、同法第四十四条の四の次に一条を加える改正規定及び同法第八十一条を削り、同法第八十条の三を同法第八十一条とし、同法第八十条の二の次に一条を加える改正規定（同法第八十条の二の次に一条を加える部分に限る。） 農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律（令和六年法律第六十三号）の施行の日
suppl-5061-8/art-1/par-1/item-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-14
the provisions in Article 13 adding one Article after Article 11-4 of the Act on Special Measures Concerning Taxation, adding one Article after Article 44-4 of that Act, and deleting Article 81 of that Act, renumbering Article 80-3 of that Act as Article 81 of that Act and adding one Article after Article 80-2 of that Act (limited to the part adding one Article after Article 80-2 of that Act): the date on which the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity (Act No. 63 of 2024) comes into effect;
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**十五** 第十三条中租税特別措置法第十五条第一項の改正規定（「流通業務の総合化及び効率化の促進に関する法律（平成十七年法律第八十五号）第四条第一項」を「物資の流通の効率化に関する法律（平成十七年法律第八十五号）第六条第一項」に改める部分及び「第五条第一項」を「第七条第一項」に、「第二条第三号」を「第四条第三号」に改める部分に限る。）及び同法第四十八条第一項の改正規定（「流通業務の総合化及び効率化の促進に関する法律第四条第一項」を「物資の流通の効率化に関する法律第六条第一項」に改める部分及び「第五条第一項」を「第七条第一項」に、「第二条第三号」を「第四条第三号」に改める部分に限る。） 流通業務の総合化及び効率化の促進に関する法律及び貨物自動車運送事業法の一部を改正する法律（令和六年法律第二十三号）の施行の日
suppl-5061-8/art-1/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-15
the provisions in Article 13 amending Article 15, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 4, paragraph (1) of the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 85 of 2005)" with "Article 6, paragraph (1) of the Act on Improving the Efficiency of Distribution of Goods (Act No. 85 of 2005)", and the part replacing "Article 5, paragraph (1)" with "Article 7, paragraph (1)" and "Article 2, item (iii)" with "Article 4, item (iii)") and amending Article 48, paragraph (1) of that Act (limited to the part replacing "Article 4, paragraph (1) of the Act on Advancement of Integration and Streamlining of Distribution Business" with "Article 6, paragraph (1) of the Act on Improving the Efficiency of Distribution of Goods", and the part replacing "Article 5, paragraph (1)" with "Article 7, paragraph (1)" and "Article 2, item (iii)" with "Article 4, item (iii)"): the date on which the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business and the Motor Truck Transportation Business Act (Act No. 23 of 2024) comes into effect;
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**十六** 第十三条中租税特別措置法第四十条第八項の改正規定（「同条第十七号」を「同条第二十号」に改める部分に限る。） 公益社団法人及び公益財団法人の認定等に関する法律の一部を改正する法律（令和六年法律第二十九号）の施行の日
suppl-5061-8/art-1/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-16
the provisions in Article 13 amending Article 40, paragraph (8) of the Act on Special Measures Concerning Taxation (limited to the part replacing "item (xvii) of that Article" with "item (xx) of that Article"): the date on which the Act Partially Amending the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 29 of 2024) comes into effect.
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### 第三条（寄附金控除に関する経過措置） — Transitional Measures Concerning Donation Deduction
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suppl-5061-8/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-3
**第一項**
suppl-5061-8/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-3/par-1
**第二項** 前項の規定の適用がある場合における第十三条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第四条の五及び第四十一条の十八から第四十一条の十八の三までの規定の適用については、新租税特別措置法第四条の五第二項中「特定寄附金（」とあるのは「特定寄附金（所得税法等の一部を改正する法律（令和六年法律第八号）附則第三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法（第九項において「旧所得税法」という。）第七十八条第三項の規定又は」と、同条第九項中「規定並びに」とあるのは「規定、旧所得税法第七十八条第三項の規定並びに」と、「同法」とあるのは「所得税法」と、「除く」と、」とあるのは「除く」と、旧所得税法第七十八条第三項中「支出した金銭」とあるのは「支出した金銭（租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額に相当する部分を除く。）」と、」と、新租税特別措置法第四十一条の十八第二項中「及び前項」とあるのは「及び所得税法等の一部を改正する法律（令和六年法律第八号）附則第三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法第七十八条第三項の規定又は前項」と、新租税特別措置法第四十一条の十八の二第二項中「及び前条第一項」とあるのは「及び所得税法等の一部を改正する法律（令和六年法律第八号）附則第三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法第七十八条第三項の規定又は前条第一項」と、新租税特別措置法第四十一条の十八の三第一項中「第四十一条の十八第一項又は」とあるのは「所得税法等の一部を改正する法律（令和六年法律第八号）附則第三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法第七十八条第三項の規定又は第四十一条の十八第一項若しくは」とする。
suppl-5061-8/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-3/par-2
For the purpose of applying the provisions of Article 4-5 and Articles 41-18 through 41-18-3 of the Act on Special Measures Concerning Taxation as amended by Article 13 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") in the case where the provisions of the preceding paragraph apply, the phrase "specified donation (" in Article 4-5, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "specified donation (the provisions of Article 78, paragraph (3) of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024) (referred to as the "Former Income Tax Act" in paragraph (9)), which remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, or", the phrase "provisions and" in paragraph (9) of that Article is deemed to be replaced with "provisions, the provisions of Article 78, paragraph (3) of the Former Income Tax Act, and", the phrase "that Act" is deemed to be replaced with "the Income Tax Act", and the phrase 'excluding", and' is deemed to be replaced with 'excluding", and the phrase "money expended" in Article 78, paragraph (3) of the Former Income Tax Act is deemed to be replaced with "money expended (excluding the portion equivalent to the amount of interest and similar income prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph have been applied)", and', the phrase "and the preceding paragraph" in Article 41-18, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "and the provisions of Article 78, paragraph (3) of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024), which remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, or the preceding paragraph", the phrase "and paragraph (1) of the preceding Article" in Article 41-18-2, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "and the provisions of Article 78, paragraph (3) of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024), which remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, or paragraph (1) of the preceding Article", and the phrase "Article 41-18, paragraph (1) or" in Article 41-18-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of Article 78, paragraph (3) of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024), which remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, or Article 41-18, paragraph (1) or".
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### 第二十一条（金融機関等の受ける利子所得等に対する源泉徴収の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions, etc.
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suppl-5061-8/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-21
**第一項** 新租税特別措置法第八条（第一項第二号、第二項第二号及び第三項第二号に係る部分に限る。）の規定は、同条第一項に規定する金融機関、同条第二項に規定する金融商品取引業者等又は同条第三項に規定する内国法人が施行日以後に支払を受けるべき同条第一項第二号、第二項第二号又は第三項第二号に規定する社債の利子について適用する。
suppl-5061-8/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-21/par-1
The provisions of Article 8 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (ii), paragraph (2), item (ii) and paragraph (3), item (ii) of that Article) apply to interest on corporate bonds prescribed in paragraph (1), item (ii), paragraph (2), item (ii) or paragraph (3), item (ii) of that Article that a financial institution prescribed in paragraph (1) of that Article, a financial instruments business operator, etc. prescribed in paragraph (2) of that Article or a domestic corporation prescribed in paragraph (3) of that Article is to receive payment of on or after the Effective Date.
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### 第二十二条（試験研究を行った場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Experimental Research Is Conducted
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suppl-5061-8/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-22
**第一項** 新租税特別措置法第十条第一項の規定は、令和九年分以後の所得税について適用し、令和八年分以前の所得税については、なお従前の例による。
suppl-5061-8/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-22/par-1
The provisions of Article 10, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and prior years.
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**第二項** 新租税特別措置法第十条第八項第一号の規定は、令和八年分以後の所得税について適用し、令和七年分以前の所得税については、なお従前の例による。
suppl-5061-8/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-22/par-2
The provisions of Article 10, paragraph (8), item (i) of the New Act on Special Measures Concerning Taxation apply to income tax for 2026 and subsequent years, and the provisions then in force continue to govern income tax for 2025 and prior years.
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### 第二十三条（地域経済牽引事業の促進区域内において特定事業用機械等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects
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suppl-5061-8/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-23
**第一項** 新租税特別措置法第十条の四第三項の規定は、個人が施行日以後に取得又は製作若しくは建設をする租税特別措置法第十条の四第一項に規定する特定事業用機械等について適用し、個人が施行日前に取得又は製作若しくは建設をした同項に規定する特定事業用機械等については、なお従前の例による。
suppl-5061-8/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-23/par-1
The provisions of Article 10-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for specified business use prescribed in that paragraph that an individual acquired, manufactured or constructed before the Effective Date.
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### 第二十四条（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Specified Buildings, etc. Are Acquired in Areas for Improving Regional Vitality, etc.
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suppl-5061-8/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-24
**第一項** 第十三条の規定（附則第一条第十二号に掲げる改正規定を除く。）による改正後の租税特別措置法第十条の四の二第一項及び第三項の規定は、施行日以後に同条第一項に規定する地方活力向上地域等特定業務施設整備計画について同項又は同条第三項に規定する認定を受ける個人が取得又は建設をする当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された同条第一項に規定する特定建物等について適用し、施行日前に第十三条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の四の二第一項に規定する地方活力向上地域等特定業務施設整備計画について同項又は同条第三項に規定する認定を受けた個人が取得又は建設をする当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された同条第一項に規定する特定建物等については、なお従前の例による。
suppl-5061-8/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-24/par-1
The provisions of Article 10-4-2, paragraphs (1) and (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (excluding the amending provisions listed in Article 1, item (xii) of the Supplementary Provisions) apply to specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtains, on or after the Effective Date, the certification prescribed in that paragraph or paragraph (3) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtained, before the Effective Date, for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 10-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation"), the certification prescribed in that paragraph or paragraph (3) of that Article.
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**第二項** 第十三条の規定（附則第一条第十二号に掲げる改正規定に限る。以下この項において同じ。）による改正後の租税特別措置法第十条の四の二第一項及び第三項の規定は、同号に定める日以後に同条第一項に規定する地方活力向上地域等特定業務施設整備計画について同項又は同条第三項に規定する認定を受ける個人が取得又は建設をする当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された同条第一項に規定する特定建物等について適用し、同日前に第十三条の規定による改正前の租税特別措置法第十条の四の二第一項に規定する地方活力向上地域等特定業務施設整備計画について同項又は同条第三項に規定する認定を受けた個人が取得又は建設をする当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された同条第一項に規定する特定建物等については、なお従前の例による。
suppl-5061-8/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-24/par-2
The provisions of Article 10-4-2, paragraphs (1) and (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (limited to the amending provisions listed in Article 1, item (xii) of the Supplementary Provisions; the same applies hereinafter in this paragraph) apply to specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtains, on or after the date specified in that item, the certification prescribed in that paragraph or paragraph (3) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtained, before that date, for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 10-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13, the certification prescribed in that paragraph or paragraph (3) of that Article.
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**第三項** 施行日から附則第一条第十二号に定める日の前日までの間における新租税特別措置法第十条の四の二第一項及び第三項の規定の適用については、同条第一項中「一の特定業務施設」とあるのは、「一の同号に規定する特定業務施設」とする。
suppl-5061-8/art-24/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-24/par-3
With regard to the application of the provisions of Article 10-4-2, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xii) of the Supplementary Provisions, the phrase "a single specified business facility" in paragraph (1) of that Article is deemed to be replaced with "a single specified business facility prescribed in that item".
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### 第二十五条（地方活力向上地域等において雇用者の数が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc.
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suppl-5061-8/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-25
**第一項** 新租税特別措置法第十条の五の規定は、施行日以後に同条第一項に規定する地方活力向上地域等特定業務施設整備計画について同項に規定する計画の認定を受ける個人の当該地方活力向上地域等特定業務施設整備計画について適用し、施行日前に旧租税特別措置法第十条の五第一項に規定する地方活力向上地域等特定業務施設整備計画について同項に規定する計画の認定を受けた個人の当該地方活力向上地域等特定業務施設整備計画については、なお従前の例による。
suppl-5061-8/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-25/par-1
The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to the plan for developing specified business facilities in areas for improving regional vitality, etc. of an individual who obtains, on or after the Effective Date, the certification of a plan prescribed in paragraph (1) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph, and the provisions then in force continue to govern the plan for developing specified business facilities in areas for improving regional vitality, etc. of an individual who obtained, before the Effective Date, the certification of a plan prescribed in Article 10-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph.
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### 第二十六条（給与等の支給額が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where the Amount of Salary or Other Wages Paid Has Increased
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suppl-5061-8/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-26
**第一項** 新租税特別措置法第十条の五の四（第四項を除く。）の規定は、令和七年分以後の所得税について適用し、令和六年分以前の所得税については、なお従前の例による。
suppl-5061-8/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-26/par-1
The provisions of Article 10-5-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (4)) apply to income tax for 2025 and subsequent years, and the provisions then in force continue to govern income tax for 2024 and prior years.
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**第二項** 新租税特別措置法第十条の五の四第四項の規定は、個人の令和七年分以後において生ずる同条第五項第十一号に規定する控除しきれない金額について適用する。
suppl-5061-8/art-26/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-26/par-2
The provisions of Article 10-5-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to an amount that could not be fully deducted prescribed in paragraph (5), item (xi) of that Article that arises for an individual in 2025 or a subsequent year.
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### 第二十七条（事業適応設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Adaptation Equipment Is Acquired, etc.
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suppl-5061-8/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-27
**第一項** 新租税特別措置法第十条の五の六第五項及び第九項の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第五項に規定する生産工程効率化等設備について適用し、個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の五の六第五項に規定する生産工程効率化等設備等については、なお従前の例による。
suppl-5061-8/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-27/par-1
The provisions of Article 10-5-6, paragraphs (5) and (9) of the New Act on Special Measures Concerning Taxation apply to production process efficiency improvement equipment, etc. prescribed in paragraph (5) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern production process efficiency improvement equipment, etc. prescribed in Article 10-5-6, paragraph (5) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第十条の五の六第十二項（第三号に係る部分に限る。）の規定は、令和六年分以後の所得税について適用する。
suppl-5061-8/art-27/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-27/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-27/par-2
The provisions of Article 10-5-6, paragraph (12) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply to income tax for 2024 and subsequent years.
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**第三項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第十条の五の六第五項、第九項及び第十二項の規定の適用については、同条第五項中「第二十一条の二十二第一項」とあるのは「第二十一条の十五第一項」と、「第二十一条の二十三第一項」とあるのは「第二十一条の十六第一項」と、「第二十一条の二十第二項第二号」とあるのは「第二十一条の十三第二項第三号」と、同条第九項中「第二十一条の二十二第一項」とあるのは「第二十一条の十五第一項」と、同条第十二項第三号中「第二十一条の二十二第一項」とあるのは「第二十一条の十五第一項」と、「第二十一条の二十三第一項」とあるのは「第二十一条の十六第一項」とする。
suppl-5061-8/art-27/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-27/par-3
With regard to the application of the provisions of Article 10-5-6, paragraphs (5), (9) and (12) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "Article 21-22, paragraph (1)" in paragraph (5) of that Article is deemed to be replaced with "Article 21-15, paragraph (1)", the phrase "Article 21-23, paragraph (1)" with "Article 21-16, paragraph (1)", and the phrase "Article 21-20, paragraph (2), item (ii)" with "Article 21-13, paragraph (2), item (iii)"; the phrase "Article 21-22, paragraph (1)" in paragraph (9) of that Article is deemed to be replaced with "Article 21-15, paragraph (1)"; and the phrase "Article 21-22, paragraph (1)" in paragraph (12), item (iii) of that Article is deemed to be replaced with "Article 21-15, paragraph (1)", and the phrase "Article 21-23, paragraph (1)" with "Article 21-16, paragraph (1)".
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### 第二十八条（所得税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Income Tax
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suppl-5061-8/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-28
**第一項** 新租税特別措置法第十条の六第五項（各号に係る部分に限る。）の規定は、令和七年分以後の所得税について適用し、令和六年分以前の所得税については、なお従前の例による。
suppl-5061-8/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-28/par-1
The provisions of Article 10-6, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the items of that paragraph) apply to income tax for 2025 and subsequent years, and the provisions then in force continue to govern income tax for 2024 and prior years.
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### 第二十九条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-5061-8/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-29
**第一項** 個人が施行日前に租税特別措置法第十二条第二項に規定する取得等をした旧租税特別措置法第十二条第四項に規定する産業振興機械等（同項の表の第四号の下欄に掲げる設備を構成するものに限る。）については、なお従前の例による。
suppl-5061-8/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-29/par-1
The provisions then in force continue to govern industrial promotion machinery, etc. prescribed in Article 12, paragraph (4) of the Former Act on Special Measures Concerning Taxation (limited to those constituting the equipment listed in the right-hand column of item (iv) of the table in that paragraph) for which an individual made an acquisition, etc. prescribed in Article 12, paragraph (2) of the Act on Special Measures Concerning Taxation before the Effective Date.
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**第二項** 個人が取得又は製作若しくは建設（以下この項及び次項において「取得等」という。）をした旧租税特別措置法第十三条第一項に規定する事業再編促進機械等で施行日前に受けた農業競争力強化支援法（平成二十九年法律第三十五号）第十八条第一項の認定に係る同法第十九条第二項に規定する認定事業再編計画に記載されたもの（個人が施行日以後に取得等をする旧租税特別措置法第十三条第一項に規定する事業再編促進機械等にあっては、施行日の前日において記載されているものに限る。）については、なお従前の例による。
suppl-5061-8/art-29/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-29/par-2
The provisions then in force continue to govern machinery, etc. for promoting business restructuring prescribed in Article 13, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual has made an acquisition, manufacture or construction (hereinafter referred to as an "acquisition, etc." in this paragraph and the following paragraph) and which are set forth in a certified business restructuring plan prescribed in Article 19, paragraph (2) of the Act on the Support for Strengthening Agricultural Competitiveness (Act No. 35 of 2017) pertaining to the certification referred to in Article 18, paragraph (1) of that Act obtained before the Effective Date (or, for machinery, etc. for promoting business restructuring prescribed in Article 13, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual makes an acquisition, etc. on or after the Effective Date, limited to those set forth in that plan as of the day before the Effective Date).
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**第三項** 新租税特別措置法第十三条第一項の規定は、個人が施行日以後に取得等をする同項に規定する輸出事業用資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十三条の二第一項に規定する輸出事業用資産については、なお従前の例による。
suppl-5061-8/art-29/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-29/par-3
The provisions of Article 13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to export business assets prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern export business assets prescribed in Article 13-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第四項** 新租税特別措置法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、個人が施行日前に取得又は建設をした旧租税特別措置法第十五条第一項に規定する倉庫用建物等については、なお従前の例による。
suppl-5061-8/art-29/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-29/par-4
The provisions of Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date.
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**第五項** 施行日から附則第一条第十五号に定める日の前日までの間における新租税特別措置法第十五条第一項の規定の適用については、同項中「物資の流通の効率化に関する法律第四条第二号」とあるのは、「流通業務の総合化及び効率化の促進に関する法律第二条第二号」とする。
suppl-5061-8/art-29/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-29/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-29/par-5
With regard to the application of the provisions of Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xv) of the Supplementary Provisions, the phrase "Article 4, item (ii) of the Act on Improving the Efficiency of Distribution of Goods" in that paragraph is deemed to be replaced with "Article 2, item (ii) of the Act on Advancement of Integration and Streamlining of Distribution Business".
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**第六項** 新租税特別措置法第十九条第三項の規定は、令和七年分以後の所得税について適用する。
suppl-5061-8/art-29/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-29/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-29/par-6
The provisions of Article 19, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to income tax for 2025 and subsequent years.
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### 第三十条（特定の基金に対する負担金等の必要経費算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Necessary Expenses of Contributions, etc. to Specified Funds
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suppl-5061-8/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-30
**第一項** 新租税特別措置法第二十八条第二項の規定は、個人の締結していた同項に規定する共済契約につき令和六年十月一日以後に解除があった後同項に規定する共済契約を締結した当該個人が当該共済契約について支出する同項に規定する掛金について適用する。
suppl-5061-8/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-30/par-1
The provisions of Article 28, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to premiums prescribed in that paragraph that an individual who, after the cancellation, on or after October 1, 2024, of a mutual aid contract prescribed in that paragraph that the individual had concluded, has concluded a mutual aid contract prescribed in that paragraph pays under that mutual aid contract.
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### 第三十一条（特定の取締役等が受ける新株予約権の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options Granted to Specified Directors, etc.
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suppl-5061-8/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-31
**第一項** 新租税特別措置法第二十九条の二第一項の規定は、令和六年分以後の所得税について適用し、令和五年分以前の所得税については、なお従前の例による。
suppl-5061-8/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-31/par-1
The provisions of Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2024 and subsequent years, and the provisions then in force continue to govern income tax for 2023 and prior years.
machine translation, not official
**第二項** 施行日前に締結された旧租税特別措置法第二十九条の二第一項に規定する契約（以下この項において「旧契約」という。）で同条第一項各号に掲げる要件が定められているもの（施行日から令和六年十二月三十一日までの間に行われた当該旧契約の変更により、次の各号に掲げる場合に該当することとなった場合には、当該各号に定める旧契約を含む。）は、新租税特別措置法第二十九条の二第一項各号に掲げる要件が定められている同項の契約とみなして、同条の規定を適用する。
suppl-5061-8/art-31/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-31/par-2
A contract prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was concluded before the Effective Date (hereinafter referred to as an "old contract" in this paragraph) and in which the requirements listed in the items of paragraph (1) of that Article are stipulated (including, where, as a result of a change to the old contract made during the period from the Effective Date to December 31, 2024, the case comes to fall under any of the cases listed in the following items, the old contract specified in that item) is deemed to be a contract referred to in Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation in which the requirements listed in the items of that paragraph are stipulated, and the provisions of that Article apply to it.
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**一** 旧契約に定められていた旧租税特別措置法第二十九条の二第一項第二号に掲げる要件に代えて新租税特別措置法第二十九条の二第一項第二号に掲げる要件が定められた場合（第三号に掲げる場合を除く。） 当該要件及び旧租税特別措置法第二十九条の二第一項各号に掲げる要件（同項第二号に掲げるものを除く。）が定められている当該旧契約
suppl-5061-8/art-31/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-31/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-31/par-2/item-1
where the requirement listed in Article 29-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation has been stipulated in place of the requirement listed in Article 29-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that was stipulated in the old contract (excluding the case listed in item (iii)): the old contract in which that requirement and the requirements listed in the items of Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding the one listed in item (ii) of that paragraph) are stipulated;
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**二** 旧契約に定められていた旧租税特別措置法第二十九条の二第一項第六号に掲げる要件に代えて新租税特別措置法第二十九条の二第一項第六号（ロに係る部分に限る。）に掲げる要件が定められた場合（次号に掲げる場合を除く。） 当該要件及び旧租税特別措置法第二十九条の二第一項各号に掲げる要件（同項第六号に掲げるものを除く。）が定められている当該旧契約
suppl-5061-8/art-31/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-31/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-31/par-2/item-2
where the requirement listed in Article 29-2, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation (limited to the part concerning (b)) has been stipulated in place of the requirement listed in Article 29-2, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that was stipulated in the old contract (excluding the case listed in the following item): the old contract in which that requirement and the requirements listed in the items of Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding the one listed in item (vi) of that paragraph) are stipulated;
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**三** 旧契約に定められていた旧租税特別措置法第二十九条の二第一項第二号及び第六号に掲げる要件に代えて新租税特別措置法第二十九条の二第一項第二号及び第六号（ロに係る部分に限る。）に掲げる要件が定められた場合 当該要件及び旧租税特別措置法第二十九条の二第一項各号に掲げる要件（同項第二号及び第六号に掲げるものを除く。）が定められている当該旧契約
suppl-5061-8/art-31/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-31/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-31/par-2/item-3
where the requirements listed in Article 29-2, paragraph (1), items (ii) and (vi) of the New Act on Special Measures Concerning Taxation (limited, for item (vi), to the part concerning (b)) have been stipulated in place of the requirements listed in Article 29-2, paragraph (1), items (ii) and (vi) of the Former Act on Special Measures Concerning Taxation that were stipulated in the old contract: the old contract in which those requirements and the requirements listed in the items of Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding those listed in items (ii) and (vi) of that paragraph) are stipulated.
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**第三項** 新租税特別措置法第二十九条の二第二項及び第三項の規定は、施行日以後に同条第二項第一号から第三号までの株式会社に対して行う同項第一号から第三号までに規定する電磁的方法による同項第一号から第三号までの書面に記載すべき事項の提供について適用する。
suppl-5061-8/art-31/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-31/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-31/par-3
The provisions of Article 29-2, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the stock company referred to in paragraph (2), items (i) through (iii) of that Article by the electronic or magnetic means prescribed in items (i) through (iii) of that paragraph, of the matters to be stated in the documents referred to in items (i) through (iii) of that paragraph.
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**第四項** 新租税特別措置法第二十九条の二第四項（第一号に係る部分に限る。）の規定は、施行日以後に同号に規定する解約又は終了により同項に規定する特例適用者又は承継特例適用者が有する同項に規定する特定株式又は承継特定株式の全部又は一部の返還がある場合について適用し、施行日前に旧租税特別措置法第二十九条の二第四項第一号に規定する解約又は終了により同項に規定する特例適用者又は承継特例適用者が有する同項に規定する特定株式又は承継特定株式の全部又は一部の返還があった場合については、なお従前の例による。
suppl-5061-8/art-31/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-31/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-31/par-4
The provisions of Article 29-2, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply where all or part of the specified shares or inherited specified shares prescribed in that paragraph held by a person granted the special rule or a successor subject to the special provisions prescribed in that paragraph are returned on or after the Effective Date due to a cancellation or termination prescribed in that item, and the provisions then in force continue to govern cases where all or part of the specified shares or inherited specified shares prescribed in Article 29-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation held by a person granted the special rule or a successor subject to the special provisions prescribed in that paragraph were returned before the Effective Date due to a cancellation or termination prescribed in item (i) of that paragraph.
machine translation, not official
**第五項** 新租税特別措置法第二十九条の二第四項（第三号に係る部分に限る。）の規定は、施行日以後に同号に規定する譲渡により同項に規定する特例適用者又は承継特例適用者が有する同項に規定する特定株式又は承継特定株式の全部又は一部の移転がある場合について適用し、施行日前に旧租税特別措置法第二十九条の二第四項第三号に規定する譲渡により同項に規定する特例適用者又は承継特例適用者が有する同項に規定する特定株式又は承継特定株式の全部又は一部の移転があった場合については、なお従前の例による。
suppl-5061-8/art-31/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-31/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-31/par-5
The provisions of Article 29-2, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply where all or part of the specified shares or inherited specified shares prescribed in that paragraph held by a person granted the special rule or a successor subject to the special provisions prescribed in that paragraph are transferred on or after the Effective Date due to a transfer prescribed in that item, and the provisions then in force continue to govern cases where all or part of the specified shares or inherited specified shares prescribed in Article 29-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation held by a person granted the special rule or a successor subject to the special provisions prescribed in that paragraph were transferred before the Effective Date due to a transfer prescribed in item (iii) of that paragraph.
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**第六項** 新租税特別措置法第二十九条の二第七項の規定は、施行日以後に提出する同項に規定する特定株式等の異動状況に関する調書について適用し、施行日前に提出した旧租税特別措置法第二十九条の二第七項に規定する特定株式等の異動状況に関する調書については、なお従前の例による。
suppl-5061-8/art-31/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-31/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-31/par-6
The provisions of Article 29-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to a record on changes in specified shares, etc. prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern a record on changes in specified shares, etc. prescribed in Article 29-2, paragraph (7) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date.
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### 第三十二条（特定土地区画整理事業等のために土地等を譲渡した場合の譲渡所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Capital Gains in the Case of Transfer of Land, etc. for Specified Land Readjustment Projects, etc.
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suppl-5061-8/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-32
**第一項** 新租税特別措置法第三十四条第二項（第三号に係る部分に限る。）の規定は、個人の有する租税特別措置法第三十四条第一項に規定する土地等が附則第一条第十号に定める日以後に買い取られる場合について適用し、個人の有する同項に規定する土地等が同日前に買い取られた場合については、なお従前の例による。
suppl-5061-8/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-32/par-1
The provisions of Article 34, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply where land, etc. prescribed in Article 34, paragraph (1) of the Act on Special Measures Concerning Taxation held by an individual is purchased on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern cases where land, etc. prescribed in that paragraph held by an individual was purchased before that date.
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### 第三十三条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account
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suppl-5061-8/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-33
**第一項** 新租税特別措置法第三十七条の十四第五項（第六号ハに係る部分に限る。）の規定は、施行日以後に取得をする租税特別措置法第三十七条の十四第一項第一号に規定する上場株式等について適用し、施行日前に取得をした当該上場株式等については、なお従前の例による。
suppl-5061-8/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-33/par-1
The provisions of Article 37-14, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (vi), (c)) apply to listed shares, etc. prescribed in Article 37-14, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation that are acquired on or after the Effective Date, and the provisions then in force continue to govern those listed shares, etc. acquired before the Effective Date.
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**第二項** 新租税特別措置法第三十七条の十四第十項及び第十一項の規定は、施行日以後に租税特別措置法第三十七条の十四第五項第一号に規定する提出をする同号に規定する非課税口座開設届出書について適用し、施行日前に当該提出をした当該非課税口座開設届出書については、なお従前の例による。
suppl-5061-8/art-33/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-33/par-2
The provisions of Article 37-14, paragraphs (10) and (11) of the New Act on Special Measures Concerning Taxation apply to a written notification of opening of a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation for which the submission prescribed in that item is made on or after the Effective Date, and the provisions then in force continue to govern a written notification of opening of a tax-exempt account for which that submission was made before the Effective Date.
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**第三項** 新租税特別措置法第三十七条の十四第十五項の規定は、施行日以後に租税特別措置法第三十七条の十四第十三項に規定する提出を受ける同項に規定する金融商品取引業者等変更届出書について適用し、施行日前に当該提出を受けた当該金融商品取引業者等変更届出書については、なお従前の例による。
suppl-5061-8/art-33/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-33/par-3
The provisions of Article 37-14, paragraph (15) of the New Act on Special Measures Concerning Taxation apply to a written notification of change of financial instruments business operator, etc. prescribed in Article 37-14, paragraph (13) of the Act on Special Measures Concerning Taxation for which the submission prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern a written notification of change of financial instruments business operator, etc. for which that submission was received before the Effective Date.
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**第四項** 新租税特別措置法第三十七条の十四第十八項の規定は、施行日以後に租税特別措置法第三十七条の十四第十六項に規定する提出を受ける同項に規定する非課税口座廃止届出書について適用し、施行日前に当該提出を受けた当該非課税口座廃止届出書については、なお従前の例による。
suppl-5061-8/art-33/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-33/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-33/par-4
The provisions of Article 37-14, paragraph (18) of the New Act on Special Measures Concerning Taxation apply to a written notification of closure of a tax-exempt account prescribed in Article 37-14, paragraph (16) of the Act on Special Measures Concerning Taxation for which the submission prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern a written notification of closure of a tax-exempt account for which that submission was received before the Effective Date.
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**第五項** 新租税特別措置法第三十七条の十四第十九項の規定は、施行日以後に同条第五項第七号に規定する特定累積投資勘定又は租税特別措置法第三十七条の十四第五項第八号に規定する特定非課税管理勘定を設けようとする場合について適用し、施行日前に旧租税特別措置法第三十七条の十四第五項第七号に規定する特定累積投資勘定又は当該特定非課税管理勘定を設けようとする場合については、なお従前の例による。
suppl-5061-8/art-33/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-33/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-33/par-5
The provisions of Article 37-14, paragraph (19) of the New Act on Special Measures Concerning Taxation apply where a person seeks, on or after the Effective Date, to establish a specified cumulative investment account prescribed in paragraph (5), item (vii) of that Article or a specified tax-exempt management account prescribed in Article 37-14, paragraph (5), item (viii) of the Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern cases where a person sought, before the Effective Date, to establish a specified cumulative investment account prescribed in Article 37-14, paragraph (5), item (vii) of the Former Act on Special Measures Concerning Taxation or that specified tax-exempt management account.
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### 第三十四条（令和六年分における特別税額控除に関する経過措置） — Transitional Measures Concerning Special Tax Credits for 2024
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suppl-5061-8/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-34
**第一項** 新租税特別措置法第四十一条の三の三第五項及び第六項の規定は、令和六年六月一日以後に提出する確定申告書に係る同年分の所得税について適用する。
suppl-5061-8/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-34/par-1
The provisions of Article 41-3-3, paragraphs (5) and (6) of the New Act on Special Measures Concerning Taxation apply to income tax for 2024 pertaining to a final return submitted on or after June 1, 2024.
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**第二項** 令和六年六月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条の規定による確定申告書を提出した者及び同日前に同年分の所得税につき同法第二条第一項第四十四号に規定する決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に同項第四十三号に規定する更正があった場合には、その更正後の事項）につき新租税特別措置法第四十一条の三の三の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。
suppl-5061-8/art-34/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-34/par-2
A person who submitted, before June 1, 2024, a final return under the provisions of Article 125 or Article 127 of the Income Tax Act for income tax for that year, and a person who received, before that date, a determination prescribed in Article 2, paragraph (1), item (xliv) of that Act for income tax for that year, may, if a change arises in the matters stated in that final return or the matters pertaining to that determination (or, where a reassessment prescribed in item (xliii) of that paragraph has been made with respect to those matters before that date, the matters after that reassessment) as a result of the application of the provisions of Article 41-3-3 of the New Act on Special Measures Concerning Taxation, make a request for reassessment referred to in Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director with respect to the matters in which that change arises, within five years from that date.
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**第三項** 令和六年六月一日から同年十二月三十一日までの間における新租税特別措置法第四十一条の三の七の規定の適用については、同条第一項中「第百九十四条第八項」とあるのは「第百九十四条第七項」と、同条第十一項中「第四十五条の三の二第三項又は第三百十七条の三の二第三項」とあるのは「第四十五条の三の二第二項又は第三百十七条の三の二第二項」と、「第四十五条の三の二第五項又は第三百十七条の三の二第五項」とあるのは「第四十五条の三の二第四項又は第三百十七条の三の二第四項」とする。
suppl-5061-8/art-34/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-34/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-34/par-3
With regard to the application of the provisions of Article 41-3-7 of the New Act on Special Measures Concerning Taxation during the period from June 1, 2024 to December 31, 2024, the phrase "Article 194, paragraph (8)" in paragraph (1) of that Article is deemed to be replaced with "Article 194, paragraph (7)", the phrase "Article 45-3-2, paragraph (3) or Article 317-3-2, paragraph (3)" in paragraph (11) of that Article with "Article 45-3-2, paragraph (2) or Article 317-3-2, paragraph (2)", and the phrase "Article 45-3-2, paragraph (5) or Article 317-3-2, paragraph (5)" with "Article 45-3-2, paragraph (4) or Article 317-3-2, paragraph (4)".
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**第四項** 新租税特別措置法第四十一条の三の七第五項又は第四十一条の三の八第四項に規定する居住者及びこれらの規定に規定する給与等の支払者は、令和六年六月一日前においても、新租税特別措置法第四十一条の三の七第五項から第十項まで（同条第六項から第九項までの規定を新租税特別措置法第四十一条の三の八第六項において準用する場合を含む。）並びに第四十一条の三の八第四項及び第五項の規定の例により、新租税特別措置法第四十一条の三の七第五項又は第四十一条の三の八第四項に規定する申告書の提出その他必要な行為をすることができる。この場合において、これらの規定の例によりされた当該申告書の提出は、同日においてこれらの規定により行われたものとみなす。
suppl-5061-8/art-34/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-34/par-4
A resident prescribed in Article 41-3-7, paragraph (5) or Article 41-3-8, paragraph (4) of the New Act on Special Measures Concerning Taxation and a person paying a salary or other wage prescribed in those provisions may, even before June 1, 2024, submit the return prescribed in Article 41-3-7, paragraph (5) or Article 41-3-8, paragraph (4) of the New Act on Special Measures Concerning Taxation and carry out other necessary acts in accordance with the provisions of Article 41-3-7, paragraphs (5) through (10) (including where the provisions of paragraphs (6) through (9) of that Article are applied mutatis mutandis pursuant to Article 41-3-8, paragraph (6) of the New Act on Special Measures Concerning Taxation) and Article 41-3-8, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation. In this case, the submission of that return made in accordance with those provisions is deemed to have been made pursuant to those provisions on that date.
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**第五項** 新租税特別措置法第四十一条の三の八第一項から第三項までの規定は、令和六年中に支払うべき同条第一項に規定する給与等でその最後に支払をする日が同年六月一日以後であるものについて適用する。
suppl-5061-8/art-34/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-34/par-5
The provisions of Article 41-3-8, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to a salary or other wage prescribed in paragraph (1) of that Article that is to be paid during 2024 and whose last payment is made on or after June 1, 2024.
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**第六項** 令和六年六月一日から同年十二月三十一日までの間における新租税特別措置法第四十一条の三の八の規定の適用については、同条第七項中「第四十五条の三の二第三項又は第三百十七条の三の二第三項」とあるのは「第四十五条の三の二第二項又は第三百十七条の三の二第二項」と、「第四十五条の三の二第五項又は第三百十七条の三の二第五項」とあるのは「第四十五条の三の二第四項又は第三百十七条の三の二第四項」とする。
suppl-5061-8/art-34/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-34/par-6
With regard to the application of the provisions of Article 41-3-8 of the New Act on Special Measures Concerning Taxation during the period from June 1, 2024 to December 31, 2024, the phrase "Article 45-3-2, paragraph (3) or Article 317-3-2, paragraph (3)" in paragraph (7) of that Article is deemed to be replaced with "Article 45-3-2, paragraph (2) or Article 317-3-2, paragraph (2)", and the phrase "Article 45-3-2, paragraph (5) or Article 317-3-2, paragraph (5)" with "Article 45-3-2, paragraph (4) or Article 317-3-2, paragraph (4)".
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### 第三十五条（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out
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suppl-5061-8/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-35
**第一項** 新租税特別措置法第四十一条の十九の三第九項の規定は、同条第一項に規定する特定個人又は個人が、当該特定個人又は個人の所有する同項に規定する居住用の家屋について同項に規定する対象高齢者等居住改修工事等、同条第二項に規定する対象一般断熱改修工事等、同条第三項に規定する対象多世帯同居改修工事等又は同条第四項に規定する対象住宅耐震改修若しくは対象耐久性向上改修工事等をして、当該居住用の家屋を令和六年一月一日以後に当該特定個人又は個人の居住の用に供する場合について適用し、旧租税特別措置法第四十一条の十九の三第一項に規定する特定個人又は個人が、当該特定個人又は個人の所有する同項に規定する居住用の家屋について同項に規定する対象高齢者等居住改修工事等、同条第二項に規定する対象一般断熱改修工事等、同条第三項に規定する対象多世帯同居改修工事等又は同条第四項に規定する対象住宅耐震改修若しくは対象耐久性向上改修工事等をして、当該居住用の家屋を同日前に当該特定個人又は個人の居住の用に供した場合については、なお従前の例による。
suppl-5061-8/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-35/par-1
The provisions of Article 41-19-3, paragraph (9) of the New Act on Special Measures Concerning Taxation apply where a specified individual or an individual prescribed in paragraph (1) of that Article, having carried out covered renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph, covered general heat insulation renovation work, etc. prescribed in paragraph (2) of that Article, covered renovation work for multi-generational cohabitation, etc. prescribed in paragraph (3) of that Article, or covered seismic retrofitting of a house or covered durability improvement renovation work, etc. prescribed in paragraph (4) of that Article on a house used for one's residence prescribed in that paragraph that is owned by that specified individual or individual, uses that house used for one's residence as the residence of that specified individual or individual on or after January 1, 2024, and the provisions then in force continue to govern cases where a specified individual or an individual prescribed in Article 41-19-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, having carried out covered renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph, covered general heat insulation renovation work, etc. prescribed in paragraph (2) of that Article, covered renovation work for multi-generational cohabitation, etc. prescribed in paragraph (3) of that Article, or covered seismic retrofitting of a house or covered durability improvement renovation work, etc. prescribed in paragraph (4) of that Article on a house used for one's residence prescribed in that paragraph that is owned by that specified individual or individual, used that house used for one's residence as the residence of that specified individual or individual before that date.
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### 第三十六条（認定住宅等の新築等をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit for New Construction, etc. of Certified Houses, etc.
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suppl-5061-8/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-36
**第一項** 新租税特別措置法第四十一条の十九の四第三項及び第四項の規定は、個人が、認定住宅等（同条第一項に規定する認定住宅等をいう。以下この条において同じ。）の新築又は認定住宅等で建築後使用されたことのないものの新租税特別措置法第四十一条の十九の四第一項に規定する取得をして、当該認定住宅等を令和六年一月一日以後にその者の居住の用に供する場合について適用し、個人が、認定住宅等の新築又は認定住宅等で建築後使用されたことのないものの旧租税特別措置法第四十一条の十九の四第一項に規定する取得をして、当該認定住宅等を同日前にその者の居住の用に供した場合については、なお従前の例による。
suppl-5061-8/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-36/par-1
The provisions of Article 41-19-4, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply where an individual, having carried out the new construction of a certified house, etc. (meaning a certified house, etc. prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) or the acquisition prescribed in Article 41-19-4, paragraph (1) of the New Act on Special Measures Concerning Taxation of a certified house, etc. that has not been used since its construction, uses that certified house, etc. as the individual's residence on or after January 1, 2024, and the provisions then in force continue to govern cases where an individual, having carried out the new construction of a certified house, etc. or the acquisition prescribed in Article 41-19-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a certified house, etc. that had not been used since its construction, used that certified house, etc. as the individual's residence before that date.
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### 第三十八条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principles for Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-5061-8/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-38
**第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人（租税特別措置法第二条第二項第二号に規定する人格のない社団等を含む。以下附則第五十三条までにおいて同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-5061-8/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-38/par-1
Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; the same applies hereinafter up to Article 53 of the Supplementary Provisions) for a business year beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for a business year that began before the Effective Date.
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### 第三十九条（試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted
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suppl-5061-8/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-39
**第一項** 新租税特別措置法第四十二条の四第一項の規定は、法人の令和八年四月一日以後に開始する事業年度（同条第八項第三号の通算法人の租税特別措置法第四十二条の四第八項第二号（同条第十八項において準用する場合を含む。）に規定する適用対象事業年度（以下この条及び附則第四十六条第二項において「適用対象事業年度」という。）を除く。）分の法人税について適用し、法人の同日前に開始した事業年度（旧租税特別措置法第四十二条の四第八項第三号の通算法人の適用対象事業年度を除く。）分の法人税については、なお従前の例による。
suppl-5061-8/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-39/par-1
The provisions of Article 42-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for a business year beginning on or after April 1, 2026 (excluding an eligible business year prescribed in Article 42-4, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (18) of that Article) (hereinafter referred to as an "eligible business year" in this Article and Article 46, paragraph (2) of the Supplementary Provisions) of a group tax sharing corporation referred to in paragraph (8), item (iii) of that Article), and the provisions then in force continue to govern corporation tax of a corporation for a business year that began before that date (excluding an eligible business year of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation).
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**第二項** 新租税特別措置法第四十二条の四第八項第三号の規定は、同号の通算法人に係る租税特別措置法第二条第二項第十号の四に規定する通算親法人（以下この条及び附則第四十六条第二項において「通算親法人」という。）の令和八年四月一日以後に開始する事業年度終了の日に終了する当該通算法人の適用対象事業年度分の法人税について適用し、旧租税特別措置法第四十二条の四第八項第三号の通算法人に係る通算親法人の同月一日前に開始した事業年度終了の日に終了する当該通算法人の適用対象事業年度分の法人税については、なお従前の例による。
suppl-5061-8/art-39/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-39/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-39/par-2
The provisions of Article 42-4, paragraph (8), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a group tax sharing corporation referred to in that item for an eligible business year of that group tax sharing corporation that ends at the end of a business year, beginning on or after April 1, 2026, of the group tax sharing parent corporation prescribed in Article 2, paragraph (2), item (x)-4 of the Act on Special Measures Concerning Taxation pertaining to that group tax sharing corporation (hereinafter referred to as the "group tax sharing parent corporation" in this Article and Article 46, paragraph (2) of the Supplementary Provisions), and the provisions then in force continue to govern corporation tax of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation for an eligible business year of that group tax sharing corporation that ends at the end of a business year, beginning before April 1, 2026, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.
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**第三項** 新租税特別措置法第四十二条の四第十九項第一号の規定は、法人の令和七年四月一日以後に開始する事業年度（租税特別措置法第四十二条の四第八項第三号の通算法人の適用対象事業年度を除く。）分の法人税及び租税特別措置法第四十二条の四第八項第三号の通算法人に係る通算親法人の同日以後に開始する事業年度終了の日に終了する当該通算法人の適用対象事業年度分の法人税について適用し、法人の同月一日前に開始した事業年度（旧租税特別措置法第四十二条の四第八項第三号の通算法人の適用対象事業年度を除く。）分の法人税及び旧租税特別措置法第四十二条の四第八項第三号の通算法人に係る通算親法人の同日前に開始した事業年度終了の日に終了する当該通算法人の適用対象事業年度分の法人税については、なお従前の例による。
suppl-5061-8/art-39/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-39/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-39/par-3
The provisions of Article 42-4, paragraph (19), item (i) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for a business year beginning on or after April 1, 2025 (excluding an eligible business year of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Act on Special Measures Concerning Taxation) and to corporation tax of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Act on Special Measures Concerning Taxation for an eligible business year of that group tax sharing corporation that ends at the end of a business year, beginning on or after that date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation, and the provisions then in force continue to govern corporation tax of a corporation for a business year that began before April 1, 2025 (excluding an eligible business year of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation) and corporation tax of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation for an eligible business year of that group tax sharing corporation that ends at the end of a business year, beginning before that date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.
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### 第四十条（国際戦略総合特別区域において機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. Is Acquired in an International Strategic Comprehensive Special Zone
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suppl-5061-8/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-40
**第一項** 新租税特別措置法第四十二条の十一第一項及び第二項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する特定機械装置等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十一第一項に規定する特定機械装置等については、なお従前の例による。
suppl-5061-8/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-40/par-1
The provisions of Article 42-11, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 42-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第四十一条（地域経済牽引事業の促進区域内において特定事業用機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects
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suppl-5061-8/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-41
**第一項** 新租税特別措置法第四十二条の十一の二第二項の規定は、法人が施行日以後に取得又は製作若しくは建設をする租税特別措置法第四十二条の十一の二第一項に規定する特定事業用機械等について適用し、法人が施行日前に取得又は製作若しくは建設をした同項に規定する特定事業用機械等については、なお従前の例による。
suppl-5061-8/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-41/par-1
The provisions of Article 42-11-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in Article 42-11-2, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for specified business use prescribed in that paragraph that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第四十二条（地方活力向上地域等において特定建物等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in Areas for Improving Regional Vitality, etc.
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suppl-5061-8/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-42
**第一項** 第十三条の規定（附則第一条第十二号に掲げる改正規定を除く。）による改正後の租税特別措置法第四十二条の十一の三第一項及び第二項の規定は、施行日以後に同条第一項に規定する地方活力向上地域等特定業務施設整備計画について同項又は同条第二項に規定する認定を受ける法人が取得又は建設をする当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された同条第一項に規定する特定建物等について適用し、施行日前に旧租税特別措置法第四十二条の十一の三第一項に規定する地方活力向上地域等特定業務施設整備計画について同項又は同条第二項に規定する認定を受けた法人が取得又は建設をする当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された同条第一項に規定する特定建物等については、なお従前の例による。
suppl-5061-8/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-42/par-1
The provisions of Article 42-11-3, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (excluding the amending provisions listed in Article 1, item (xii) of the Supplementary Provisions) apply to specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by a corporation that obtains, on or after the Effective Date, the certification prescribed in that paragraph or paragraph (2) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by a corporation that obtained, before the Effective Date, for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 42-11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the certification prescribed in that paragraph or paragraph (2) of that Article.
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**第二項** 第十三条の規定（附則第一条第十二号に掲げる改正規定に限る。以下この項において同じ。）による改正後の租税特別措置法第四十二条の十一の三第一項及び第二項の規定は、同号に定める日以後に同条第一項に規定する地方活力向上地域等特定業務施設整備計画について同項又は同条第二項に規定する認定を受ける法人が取得又は建設をする当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された同条第一項に規定する特定建物等について適用し、同日前に第十三条の規定による改正前の租税特別措置法第四十二条の十一の三第一項に規定する地方活力向上地域等特定業務施設整備計画について同項又は同条第二項に規定する認定を受けた法人が取得又は建設をする当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された同条第一項に規定する特定建物等については、なお従前の例による。
suppl-5061-8/art-42/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-42/par-2
The provisions of Article 42-11-3, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (limited to the amending provisions listed in Article 1, item (xii) of the Supplementary Provisions; the same applies hereinafter in this paragraph) apply to specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by a corporation that obtains, on or after the date specified in that item, the certification prescribed in that paragraph or paragraph (2) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by a corporation that obtained, before that date, for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 42-11-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13, the certification prescribed in that paragraph or paragraph (2) of that Article.
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**第三項** 施行日から附則第一条第十二号に定める日の前日までの間における新租税特別措置法第四十二条の十一の三第一項及び第二項の規定の適用については、同条第一項中「一の特定業務施設」とあるのは、「一の同号に規定する特定業務施設」とする。
suppl-5061-8/art-42/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-42/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-42/par-3
With regard to the application of the provisions of Article 42-11-3, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xii) of the Supplementary Provisions, the phrase "a single specified business facility" in paragraph (1) of that Article is deemed to be replaced with "a single specified business facility prescribed in that item".
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### 第四十三条（地方活力向上地域等において雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc.
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suppl-5061-8/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-43
**第一項** 新租税特別措置法第四十二条の十二の規定は、施行日以後に同条第一項に規定する地方活力向上地域等特定業務施設整備計画について同項に規定する計画の認定を受ける法人の当該地方活力向上地域等特定業務施設整備計画について適用し、施行日前に旧租税特別措置法第四十二条の十二第一項に規定する地方活力向上地域等特定業務施設整備計画について同項に規定する計画の認定を受けた法人の当該地方活力向上地域等特定業務施設整備計画については、なお従前の例による。
suppl-5061-8/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-43/par-1
The provisions of Article 42-12 of the New Act on Special Measures Concerning Taxation apply to the plan for developing specified business facilities in areas for improving regional vitality, etc. of a corporation that obtains, on or after the Effective Date, the certification of a plan prescribed in paragraph (1) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph, and the provisions then in force continue to govern the plan for developing specified business facilities in areas for improving regional vitality, etc. of a corporation that obtained, before the Effective Date, the certification of a plan prescribed in Article 42-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph.
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### 第四十四条（給与等の支給額が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Amount of Salary or Other Wages Paid Has Increased
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suppl-5061-8/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-44
**第一項** 新租税特別措置法第四十二条の十二の五第四項の規定は、法人の施行日以後に開始する事業年度において生ずる同条第五項第十二号に規定する控除しきれない金額について適用する。
suppl-5061-8/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-44/par-1
The provisions of Article 42-12-5, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to an amount that could not be fully deducted prescribed in paragraph (5), item (xii) of that Article that arises in a business year of a corporation beginning on or after the Effective Date.
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### 第四十五条（事業適応設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Adaptation Equipment Is Acquired, etc.
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suppl-5061-8/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-45
**第一項** 新租税特別措置法第四十二条の十二の七第三項及び第六項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第三項に規定する生産工程効率化等設備について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十二の七第三項に規定する生産工程効率化等設備等については、なお従前の例による。
suppl-5061-8/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-45/par-1
The provisions of Article 42-12-7, paragraphs (3) and (6) of the New Act on Special Measures Concerning Taxation apply to production process efficiency improvement equipment, etc. prescribed in paragraph (3) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern production process efficiency improvement equipment, etc. prescribed in Article 42-12-7, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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**第二項** 新租税特別措置法第四十二条の十二の七（第七項、第八項、第十項及び第十一項に係る部分に限る。）の規定は、法人が附則第一条第十三号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第四十二条の十二の七第七項に規定する半導体生産用資産及び同条第十項に規定する特定商品生産用資産について適用する。
suppl-5061-8/art-45/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-45/par-2
The provisions of Article 42-12-7 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraphs (7), (8), (10) and (11)) apply to semiconductor production assets prescribed in Article 42-12-7, paragraph (7) of the New Act on Special Measures Concerning Taxation and assets for producing specified products prescribed in paragraph (10) of that Article that a corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions.
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**第三項** 第十三条の規定（附則第一条第十三号イに掲げる改正規定を除く。）による改正後の租税特別措置法（次項において「四月新租税特別措置法」という。）第四十二条の十二の七第九項（第三号に係る部分に限る。）の規定は、法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-5061-8/art-45/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-45/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-45/par-3
The provisions of Article 42-12-7, paragraph (9) (limited to the part concerning item (iii)) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (excluding the amending provisions listed in Article 1, item (xiii), (a) of the Supplementary Provisions) (referred to as "the Act on Special Measures Concerning Taxation as Amended in April" in the following paragraph) apply to corporation tax of a corporation for a business year ending on or after the Effective Date.
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**第四項** 施行日から附則第一条第十三号に定める日の前日までの間における四月新租税特別措置法第四十二条の十二の七第三項、第六項及び第九項の規定の適用については、同条第三項中「第二十一条の二十二第一項」とあるのは「第二十一条の十五第一項」と、「第二十一条の二十三第一項」とあるのは「第二十一条の十六第一項」と、「第二十一条の二十第二項第二号」とあるのは「第二十一条の十三第二項第三号」と、同条第六項中「第二十一条の二十二第一項」とあるのは「第二十一条の十五第一項」と、同条第九項第三号中「第二十一条の二十二第一項」とあるのは「第二十一条の十五第一項」と、「第二十一条の二十三第一項」とあるのは「第二十一条の十六第一項」とする。
suppl-5061-8/art-45/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-45/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-45/par-4
With regard to the application of the provisions of Article 42-12-7, paragraphs (3), (6) and (9) of the Act on Special Measures Concerning Taxation as Amended in April during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "Article 21-22, paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with "Article 21-15, paragraph (1)", the phrase "Article 21-23, paragraph (1)" with "Article 21-16, paragraph (1)", and the phrase "Article 21-20, paragraph (2), item (ii)" with "Article 21-13, paragraph (2), item (iii)"; the phrase "Article 21-22, paragraph (1)" in paragraph (6) of that Article is deemed to be replaced with "Article 21-15, paragraph (1)"; and the phrase "Article 21-22, paragraph (1)" in paragraph (9), item (iii) of that Article is deemed to be replaced with "Article 21-15, paragraph (1)", and the phrase "Article 21-23, paragraph (1)" with "Article 21-16, paragraph (1)".
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### 第四十六条（法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax
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suppl-5061-8/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-46
**第一項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第四十二条の十三第二項及び第三項の規定の適用については、同条第二項中「、第四十二条の十二の五第四項又は前条第八項若しくは第十一項」とあるのは「又は第四十二条の十二の五第四項」と、同条第三項中「、第四十二条の十二の五第五項第十二号又は前条第九項若しくは第十二項」とあるのは「又は第四十二条の十二の五第五項第十二号」とする。
suppl-5061-8/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-46/par-1
With regard to the application of the provisions of Article 42-13, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase ", Article 42-12-5, paragraph (4), or paragraph (8) or (11) of the preceding Article" in paragraph (2) of that Article is deemed to be replaced with "or Article 42-12-5, paragraph (4)", and the phrase ", Article 42-12-5, paragraph (5), item (xii), or paragraph (9) or (12) of the preceding Article" in paragraph (3) of that Article with "or Article 42-12-5, paragraph (5), item (xii)".
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**第二項** 新租税特別措置法第四十二条の十三第七項の規定は、租税特別措置法第四十二条の四第八項第三号の通算法人に係る通算親法人の施行日以後に開始する事業年度終了の日に終了する当該通算法人の適用対象事業年度分の法人税について適用し、旧租税特別措置法第四十二条の四第八項第三号の通算法人に係る通算親法人の施行日前に開始した事業年度終了の日に終了する当該通算法人の適用対象事業年度分の法人税については、なお従前の例による。
suppl-5061-8/art-46/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-46/par-2
The provisions of Article 42-13, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Act on Special Measures Concerning Taxation for an eligible business year of that group tax sharing corporation that ends at the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation, and the provisions then in force continue to govern corporation tax of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation for an eligible business year of that group tax sharing corporation that ends at the end of a business year, beginning before the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.
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### 第四十七条（通算法人の仮装経理に基づく過大申告の場合等の法人税額に関する経過措置） — Transitional Measures Concerning the Amount of Corporation Tax in the Case of an Excessive Return Based on Fictitious Accounting by a Group Tax Sharing Corporation, etc.
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suppl-5061-8/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-47
**第一項** 新租税特別措置法第四十二条の十四第四項（新租税特別措置法第四十二条の十二の五第三項に係る部分に限る。）の規定は、新租税特別措置法第四十二条の十二の五第三項の規定により施行日以後に開始する各事業年度の所得に対する法人税の額から控除された金額について適用する。
suppl-5061-8/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-47/par-1
The provisions of Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 42-12-5, paragraph (3) of the New Act on Special Measures Concerning Taxation) apply to an amount deducted, pursuant to the provisions of Article 42-12-5, paragraph (3) of the New Act on Special Measures Concerning Taxation, from the amount of corporation tax on income for each business year beginning on or after the Effective Date.
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**第二項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第四十二条の十四第四項の規定の適用については、同項中「、第四十二条の十二の五第三項若しくは第四項又は第四十二条の十二の七第七項、第八項、第十項若しくは第十一項」とあるのは、「又は第四十二条の十二の五第三項若しくは第四項」とする。
suppl-5061-8/art-47/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-47/par-2
With regard to the application of the provisions of Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase ", Article 42-12-5, paragraph (3) or (4), or Article 42-12-7, paragraph (7), (8), (10) or (11)" in that paragraph is deemed to be replaced with "or Article 42-12-5, paragraph (3) or (4)".
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### 第四十八条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-5061-8/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-48
**第一項** 法人が施行日前に租税特別措置法第四十五条第二項に規定する取得等をした旧租税特別措置法第四十五条第三項に規定する産業振興機械等（同項の表の第四号の下欄に掲げる設備を構成するものに限る。）については、なお従前の例による。
suppl-5061-8/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-48/par-1
The provisions then in force continue to govern industrial promotion machinery, etc. prescribed in Article 45, paragraph (3) of the Former Act on Special Measures Concerning Taxation (limited to those constituting the equipment listed in the right-hand column of item (iv) of the table in that paragraph) for which a corporation made an acquisition, etc. prescribed in Article 45, paragraph (2) of the Act on Special Measures Concerning Taxation before the Effective Date.
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**第二項** 法人が取得又は製作若しくは建設（以下この項及び次項において「取得等」という。）をした旧租税特別措置法第四十六条第一項に規定する事業再編促進機械等で施行日前に受けた農業競争力強化支援法第十八条第一項の認定に係る同法第十九条第二項に規定する認定事業再編計画に記載されたもの（法人が施行日以後に取得等をする旧租税特別措置法第四十六条第一項に規定する事業再編促進機械等にあっては、施行日の前日において記載されているものに限る。）については、なお従前の例による。
suppl-5061-8/art-48/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-48/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-48/par-2
The provisions then in force continue to govern machinery, etc. for promoting business restructuring prescribed in Article 46, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation has made an acquisition, manufacture or construction (hereinafter referred to as an "acquisition, etc." in this paragraph and the following paragraph) and which are set forth in a certified business restructuring plan prescribed in Article 19, paragraph (2) of the Act on the Support for Strengthening Agricultural Competitiveness pertaining to the certification referred to in Article 18, paragraph (1) of that Act obtained before the Effective Date (or, for machinery, etc. for promoting business restructuring prescribed in Article 46, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation makes an acquisition, etc. on or after the Effective Date, limited to those set forth in that plan as of the day before the Effective Date).
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**第三項** 新租税特別措置法第四十六条第一項の規定は、法人が施行日以後に取得等をする同項に規定する輸出事業用資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十六条の二第一項に規定する輸出事業用資産については、なお従前の例による。
suppl-5061-8/art-48/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-48/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-48/par-3
The provisions of Article 46, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to export business assets prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern export business assets prescribed in Article 46-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第四項** 新租税特別措置法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十八条第一項に規定する倉庫用建物等については、なお従前の例による。
suppl-5061-8/art-48/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-48/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-48/par-4
The provisions of Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
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**第五項** 施行日から附則第一条第十五号に定める日の前日までの間における新租税特別措置法第四十八条第一項の規定の適用については、同項中「物資の流通の効率化に関する法律第四条第二号」とあるのは、「流通業務の総合化及び効率化の促進に関する法律第二条第二号」とする。
suppl-5061-8/art-48/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-48/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-48/par-5
With regard to the application of the provisions of Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xv) of the Supplementary Provisions, the phrase "Article 4, item (ii) of the Act on Improving the Efficiency of Distribution of Goods" in that paragraph is deemed to be replaced with "Article 2, item (ii) of the Act on Advancement of Integration and Streamlining of Distribution Business".
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### 第四十九条（中小企業事業再編投資損失準備金に関する経過措置） — Transitional Measures Concerning Reserve for Losses on Investment in Business Restructuring of Small and Medium Sized Enterprises
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suppl-5061-8/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-49
**第一項** 新租税特別措置法第五十六条第一項（同項に規定する特定保険契約に係る部分に限る。）の規定は、法人が施行日以後に同項に規定する取得をする同項に規定する株式等について適用し、法人が施行日前に旧租税特別措置法第五十六条第一項に規定する取得をした同項に規定する株式等については、なお従前の例による。
suppl-5061-8/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-49/par-1
The provisions of Article 56, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the specified insurance policy prescribed in that paragraph) apply to shares, etc. prescribed in that paragraph for which a corporation makes the acquisition prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern shares, etc. prescribed in Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made the acquisition prescribed in that paragraph before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第五十六条（第一項の表の第二号に係る部分に限る。）の規定は、法人が附則第一条第十三号に定める日以後に同項に規定する取得をする同項に規定する株式等について適用する。
suppl-5061-8/art-49/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-49/par-2
The provisions of Article 56 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in paragraph (1)) apply to shares, etc. prescribed in that paragraph for which a corporation makes the acquisition prescribed in that paragraph on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions.
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**第三項** 新租税特別措置法第五十六条第三項（第七号に係る部分に限る。）の規定は、法人が施行日以後に締結する同条第一項に規定する特定保険契約について適用する。
suppl-5061-8/art-49/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-49/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-49/par-3
The provisions of Article 56, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (vii)) apply to a specified insurance policy prescribed in paragraph (1) of that Article that a corporation concludes on or after the Effective Date.
machine translation, not official
**第四項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第五十六条第一項及び第三項の規定の適用については、同条第一項中「青色申告書を提出する法人で次の表の各号の第一欄に掲げる法人に該当するもの」とあるのは「第四十二条の四第十九項第七号に規定する中小企業者（同項第八号に規定する適用除外事業者又は同項第八号の二に規定する通算適用除外事業者に該当するものを除く。）で青色申告書を提出するもののうち、産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日から令和九年三月三十一日までの間に中小企業等経営強化法第十七条第一項に規定する経営力向上計画（同条第四項第二号に掲げる事項の記載があるものに限る。以下この項において「経営力向上計画」という。）について同条第一項の認定を受けたもの」と、同条第三項第七号中「の表の各号の第二欄に掲げる措置」とあるのは「に規定する事業承継等」とする。
suppl-5061-8/art-49/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-49/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-49/par-4
With regard to the application of the provisions of Article 56, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "a corporation that files a blue return and that falls under the corporation listed in the first column of an item of the following table" in paragraph (1) of that Article is deemed to be replaced with "a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) (excluding one that falls under an excluded business operator prescribed in item (viii) of that paragraph or a group tax sharing excluded business operator prescribed in item (viii)-2 of that paragraph) that files a blue return and that has obtained, during the period from the effective date of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) to March 31, 2027, the certification referred to in Article 17, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. for a management capacity improvement plan prescribed in that paragraph (limited to one that contains the matters listed in paragraph (4), item (ii) of that Article; hereinafter referred to as a 'management capacity improvement plan' in this paragraph)", and the phrase "a measure listed in the second column of an item of the table in" in paragraph (3), item (vii) of that Article with "business succession, etc. prescribed in".
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### 第五十条（国家戦略特別区域における指定法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Designated Corporations in National Strategic Special Zones
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suppl-5061-8/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-50
**第一項** 新租税特別措置法第六十一条第一項の規定は、施行日以後に同項の指定を受ける租税特別措置法第二条第二項第一号の二に規定する内国法人（新租税特別措置法第六十一条第一項の指定に係る国家戦略特別区域法（平成二十五年法律第百七号）第二十七条の三の認定区域計画に定められている同条に規定する特定事業の実施に関する計画として財務省令で定める計画を施行日前に同法第七条第一項第一号に規定する国家戦略特別区域担当大臣に提出したもの（以下この条において「経過内国法人」という。）を除く。）の各事業年度分の法人税について適用し、施行日前に旧租税特別措置法第六十一条第一項の指定を受けた租税特別措置法第二条第二項第一号の二に規定する内国法人（経過内国法人を含む。）の各事業年度分の法人税については、なお従前の例による。
suppl-5061-8/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-50/par-1
The provisions of Article 61, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for each business year of a domestic corporation prescribed in Article 2, paragraph (2), item (i)-2 of the Act on Special Measures Concerning Taxation that receives the designation referred to in that paragraph on or after the Effective Date (excluding one that, before the Effective Date, submitted to the Minister in charge of National Strategic Special Zones prescribed in Article 7, paragraph (1), item (i) of the National Strategic Special Zones Act (Act No. 107 of 2013) a plan specified by Order of the Ministry of Finance as a plan concerning the implementation of a specified business prescribed in Article 27-3 of that Act that is set forth in the certified zone plan referred to in that Article pertaining to the designation referred to in Article 61, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as a "transitional domestic corporation" in this Article)), and the provisions then in force continue to govern corporation tax for each business year of a domestic corporation prescribed in Article 2, paragraph (2), item (i)-2 of the Act on Special Measures Concerning Taxation that received the designation referred to in Article 61, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date (including a transitional domestic corporation).
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**第二項** 新租税特別措置法第六十一条第五項の規定は、施行日以後に同条第一項の指定を受ける租税特別措置法第二条第二項第一号の二に規定する内国法人（経過内国法人を除く。）の新租税特別措置法第六十一条第五項に規定する適用事業年度において同条第一項の規定により損金の額に算入した金額について適用し、施行日前に旧租税特別措置法第六十一条第一項の指定を受けた同号に規定する内国法人（経過内国法人を含む。）の同条第五項に規定する適用事業年度において同条第一項の規定により損金の額に算入した金額については、なお従前の例による。
suppl-5061-8/art-50/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-50/par-2
The provisions of Article 61, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to an amount included in deductible expenses pursuant to the provisions of paragraph (1) of that Article in a business year of application prescribed in Article 61, paragraph (5) of the New Act on Special Measures Concerning Taxation of a domestic corporation prescribed in Article 2, paragraph (2), item (i)-2 of the Act on Special Measures Concerning Taxation (excluding a transitional domestic corporation) that receives the designation referred to in Article 61, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the Effective Date, and the provisions then in force continue to govern an amount included in deductible expenses, in a business year of application prescribed in Article 61, paragraph (5) of the Former Act on Special Measures Concerning Taxation of a domestic corporation prescribed in that item (including a transitional domestic corporation) that received the designation referred to in paragraph (1) of that Article before the Effective Date, pursuant to the provisions of paragraph (1) of that Article.
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### 第五十一条（特定土地区画整理事業等のために土地等を譲渡した場合の所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income in the Case of Transfer of Land, etc. for Specified Land Readjustment Projects, etc.
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suppl-5061-8/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-51
**第一項** 新租税特別措置法第六十五条の三第一項（第三号に係る部分に限る。）の規定は、法人の有する同項に規定する土地等が附則第一条第十号に定める日以後に買い取られる場合について適用し、法人の有する旧租税特別措置法第六十五条の三第一項に規定する土地等が同日前に買い取られた場合については、なお従前の例による。
suppl-5061-8/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-51/par-1
The provisions of Article 65-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii)) apply in the case where land, etc. prescribed in that paragraph held by a corporation is purchased on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern the case where land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a corporation was purchased before that date.
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### 第五十二条（技術研究組合の所得の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Research and Development Partnerships
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suppl-5061-8/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-52
**第一項** 新租税特別措置法第六十六条の十第一項の規定は、同項に規定する技術研究組合が施行日以後に取得又は製作をする同項に規定する試験研究用資産について適用し、旧租税特別措置法第六十六条の十第一項に規定する技術研究組合が施行日前に取得又は製作をした同項に規定する試験研究用資産については、なお従前の例による。
suppl-5061-8/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-52/par-1
The provisions of Article 66-10, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets for experimental research prescribed in that paragraph that a research and development partnership prescribed in that paragraph acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern assets for experimental research prescribed in Article 66-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a research and development partnership prescribed in that paragraph acquired or manufactured before the Effective Date.
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### 第五十三条（特定の基金に対する負担金等の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds
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suppl-5061-8/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-53
**第一項** 新租税特別措置法第六十六条の十一第二項の規定は、法人の締結していた同項に規定する共済契約につき令和六年十月一日以後に解除があった後同項に規定する共済契約を締結した当該法人が当該共済契約について支出する同項に規定する掛金について適用する。
suppl-5061-8/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-53/par-1
The provisions of Article 66-11, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the premiums prescribed in that paragraph that a corporation which, after the cancellation on or after October 1, 2024 of a mutual aid contract prescribed in that paragraph that it had concluded, has concluded a mutual aid contract prescribed in that paragraph pays for that mutual aid contract.
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### 第五十四条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-5061-8/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54
**第一項** 新租税特別措置法第七十条第三項及び第四項の規定は、附則第一条第九号に定める日以後に支出をする財産に係る相続税について適用する。
suppl-5061-8/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-1
The provisions of Article 70, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property expended on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.
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**第二項** 相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。）により財産を取得した者が当該財産に属する金銭を旧租税特別措置法第七十条第三項に規定する特定公益信託（移行認可を受けたものを除く。）の信託財産とするために支出をした場合については、同項及び同条第四項の規定は、なおその効力を有する。この場合において、同条第三項中「公益信託ニ関スル法律（大正十一年法律第六十二号）第一条に規定する公益信託で信託の終了の時における信託財産がその信託財産に係る信託の委託者に帰属しないこと及びその信託事務の実施につき政令で定める要件を満たすものであることについて政令で定めるところにより証明がされたもの」とあるのは、「所得税法等の一部を改正する法律（令和六年法律第八号）附則第五十四条第二項に規定する特定公益信託」とする。
suppl-5061-8/art-54/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-2
In the case where a person who has acquired property by inheritance or bequest (including a gift that takes effect upon the death of the donor) has expended money belonging to that property in order to make it trust property of a specified charitable trust prescribed in Article 70, paragraph (3) of the Former Act on Special Measures Concerning Taxation (excluding one that has received transition authorization), the provisions of that paragraph and paragraph (4) of that Article remain in force. In this case, the phrase "a charitable trust prescribed in Article 1 of the Act on Charitable Trust (Act No. 62 of 1922) for which it has been certified, as provided by Cabinet Order, that the trust property at the time of the termination of the trust does not vest in the settlor of the trust relating to that trust property and that the trust satisfies the requirements specified by Cabinet Order with regard to the implementation of its trust affairs" in paragraph (3) of that Article is deemed to be replaced with "a specified charitable trust prescribed in Article 54, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)".
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**第三項** 前項の規定によりなおその効力を有するものとされる旧租税特別措置法第七十条第三項の規定の適用を受けた金銭を受け入れた前項の特定公益信託が移行認可を受けた場合には、当該移行認可の日以後は、当該金銭を新租税特別措置法第七十条第三項の規定の適用を受けた財産とみなして、同条第四項の規定を適用する。
suppl-5061-8/art-54/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-54/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-3
Where the specified charitable trust referred to in the preceding paragraph that has accepted money to which the provisions of Article 70, paragraph (3) of the Former Act on Special Measures Concerning Taxation, which remain in force pursuant to the provisions of the preceding paragraph, have been applied has received transition authorization, on and after the date of that transition authorization, the provisions of paragraph (4) of that Article apply by deeming that money to be property to which the provisions of Article 70, paragraph (3) of the New Act on Special Measures Concerning Taxation have been applied.
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**第四項** 新租税特別措置法第七十条の二の規定は、特定受贈者（租税特別措置法第七十条の二第二項第一号に規定する特定受贈者をいう。以下この項及び次項において同じ。）が令和六年一月一日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得をする住宅取得等資金（租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金をいう。以下この条において同じ。）に係る贈与税について適用し、特定受贈者が同日前に贈与により取得をした住宅取得等資金に係る贈与税については、なお従前の例による。
suppl-5061-8/art-54/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-54/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-4
The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. (meaning funds for housing acquisition, etc. prescribed in Article 70-2, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this Article) that a specified donee (meaning a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph and the following paragraph) acquires by gift (excluding a gift that takes effect upon the death of the donor; hereinafter the same applies) on or after January 1, 2024, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. that a specified donee acquired by gift before that date.
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**第五項** 特定受贈者が令和六年一月一日以後に贈与により取得をする住宅取得等資金を充てて住宅用家屋（租税特別措置法第七十条の二第二項第二号に規定する住宅用家屋をいう。以下この項において同じ。）の新築又は建築後使用されたことのない住宅用家屋の取得をする場合において、これらの住宅用家屋が旧租税特別措置法第七十条の二第二項第六号イに規定するエネルギーの使用の合理化に著しく資する住宅用の家屋として政令で定めるものに該当し、かつ、次に掲げる要件のいずれかを満たすときは、これらの住宅用家屋を新租税特別措置法第七十条の二第二項第六号イ（１）に掲げる要件を満たす住宅用の家屋とみなして、同条の規定を適用する。
suppl-5061-8/art-54/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-54/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-5
Where a specified donee, using funds for housing acquisition, etc. that the specified donee acquires by gift on or after January 1, 2024, newly constructs a dwelling house (meaning a dwelling house prescribed in Article 70-2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph) or acquires a dwelling house that has not been used since its construction, if those dwelling houses fall under a house for residential use specified by Cabinet Order as contributing significantly to the rational use of energy prescribed in Article 70-2, paragraph (2), item (vi), (a) of the Former Act on Special Measures Concerning Taxation and satisfy any of the following requirements, the provisions of that Article apply by deeming those dwelling houses to be houses for residential use that satisfy the requirements listed in Article 70-2, paragraph (2), item (vi), (a), 1. of the New Act on Special Measures Concerning Taxation:
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**一** これらの住宅用家屋が令和五年十二月三十一日以前に建築基準法（昭和二十五年法律第二百一号）第六条第一項の規定による確認を受けているものであること。
suppl-5061-8/art-54/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-54/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-5/item-1
those dwelling houses have received the confirmation under Article 6, paragraph (1) of the Building Standards Act (Act No. 201 of 1950) on or before December 31, 2023;
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**二** これらの住宅用家屋が令和六年六月三十日以前に建築されたものであること。
suppl-5061-8/art-54/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-54/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-5/item-2
those dwelling houses were constructed on or before June 30, 2024.
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**第六項** 次に掲げる者が、令和六年一月一日以後に贈与により取得をする住宅取得等資金については、新租税特別措置法第七十条の二の規定は、適用しない。
suppl-5061-8/art-54/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-54/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-6
The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation do not apply to funds for housing acquisition, etc. that any of the following persons acquires by gift on or after January 1, 2024:
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**一** 所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正前の租税特別措置法第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
suppl-5061-8/art-54/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-54/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-6/item-1
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), who has received the application of the provisions of paragraph (1) of that Article;
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**二** 租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）第一条の規定による改正前の租税特別措置法第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
suppl-5061-8/art-54/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-54/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-6/item-2
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), who has received the application of the provisions of paragraph (1) of that Article;
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**三** 所得税法等の一部を改正する法律（平成二十七年法律第九号）第八条の規定による改正前の租税特別措置法第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
suppl-5061-8/art-54/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-54/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-6/item-3
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), who has received the application of the provisions of paragraph (1) of that Article;
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**四** 所得税法等の一部を改正する法律（令和四年法律第四号）第十一条の規定による改正前の租税特別措置法第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
suppl-5061-8/art-54/par-6/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-54/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-6/item-4
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022), who has received the application of the provisions of paragraph (1) of that Article;
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**五** 旧租税特別措置法第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
suppl-5061-8/art-54/par-6/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-54/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-6/item-5
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation, who has received the application of the provisions of paragraph (1) of that Article.
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### 第五十五条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-5061-8/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-55
**第一項** 施行日前にされた旧租税特別措置法第八十条第三項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-5061-8/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-55/par-1
The provisions then in force continue to govern registration and license tax on registrations of the matters listed in the items of Article 80, paragraph (3) of the Former Act on Special Measures Concerning Taxation pertaining to a certification prescribed in that paragraph that was made before the Effective Date.
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**第二項** 施行日前にされた旧租税特別措置法第八十条第四項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-5061-8/art-55/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-55/par-2
The provisions then in force continue to govern registration and license tax on registrations of the matters listed in the items of Article 80, paragraph (4) of the Former Act on Special Measures Concerning Taxation pertaining to a certification prescribed in that paragraph that was made before the Effective Date.
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**第三項** 施行日前に旧租税特別措置法第八十一条第一項に規定する認定特定民間中心市街地経済活力向上事業者が受けた同項の認定に係る同項の不動産の所有権の移転の登記又は同条第二項の建物の所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-5061-8/art-55/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-55/par-3
The provisions then in force continue to govern registration and license tax on registrations of transfer of ownership of the real property referred to in Article 81, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or registrations of preservation of ownership of the buildings referred to in paragraph (2) of that Article, pertaining to the certification referred to in paragraph (1) of that Article received before the Effective Date by a certified specified private-sector business operator for improving the economic vitality of central urban districts prescribed in that paragraph.
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### 第七十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5061-8/art-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-72
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5061-8/art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-72/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第七十三条（政令への委任） — Delegation to Cabinet Order
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suppl-5061-8/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-73
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5061-8/art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-73/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和六年六月七日法律第四五号
suppl-5061-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-45 · https://japanlaw.org/l/332AC0000000026/suppl-5061-45
### 第一条（施行期日） — Effective Date
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suppl-5061-45/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-45/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-45/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-5061-45/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-45/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-45/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 令和六年六月七日法律第四六号
suppl-5061-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-46 · https://japanlaw.org/l/332AC0000000026/suppl-5061-46
### 第一条（施行期日） — Effective Date
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suppl-5061-46/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-46/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-46/art-1
**第一項** この法律は、公布の日から起算して一年三月を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5061-46/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-46/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-46/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one year and three months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 略
suppl-5061-46/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-46/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-46/art-1/par-1/item-1
Omitted
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**二** 第三条の規定（行政手続における特定の個人を識別するための番号の利用等に関する法律の目次の改正規定、同法第二条第七項の改正規定、同法第一章に一条を加える改正規定並びに同法第十六条にただし書及び各号を加える改正規定（同条ただし書に係る部分に限る。次号において同じ。）を除く。）並びに附則第八条から第十一条までの規定、附則第十三条中デジタル庁設置法第四条第二項第四号の改正規定及び附則第十五条の規定 公布の日から起算して一年を超えない範囲内において政令で定める日
suppl-5061-46/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-46/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-46/art-1/par-1/item-2
the provisions of Article 3 (excluding the provisions amending the table of contents of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the provisions amending Article 2, paragraph (7) of that Act, the provisions adding one Article to Chapter I of that Act, and the provisions adding a proviso and items to Article 16 of that Act (limited to the part concerning the proviso to that Article; the same applies in the following item)) and the provisions of Articles 8 through 11 of the Supplementary Provisions, the provisions in Article 13 of the Supplementary Provisions amending Article 4, paragraph (2), item (iv) of the Act on the Establishment of the Digital Agency, and the provisions of Article 15 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation;
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## 附 則 令和七年一月八日法律第二号
suppl-5071-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2
### 第一条（施行期日） — Effective Date
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suppl-5071-2/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-1
**第一項** この法律は、令和九年一月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5071-2/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-1/par-1
This Act comes into effect on January 1, 2027; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 第二条の規定並びに附則第九条及び第十条の規定 公布の日
suppl-5071-2/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-1/par-1/item-1
the provisions of Article 2 and the provisions of Articles 9 and 10 of the Supplementary Provisions: the date of promulgation;
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**二** 第三条の規定並びに附則第五条、第七条及び第八条の規定 令和八年一月一日
suppl-5071-2/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-1/par-1/item-2
the provisions of Article 3 and the provisions of Articles 5, 7 and 8 of the Supplementary Provisions: January 1, 2026.
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### 第五条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-5071-2/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-5
**第一項** 第三条の規定による改正後の租税特別措置法第四十一条の十八第一項及び第二項の規定は、個人が附則第一条第二号に掲げる規定の施行の日以後に支出する同法第四十一条の十八第一項に規定する政治活動に関する寄附に係る支出金について適用し、個人が同日前に支出した第三条の規定による改正前の租税特別措置法第四十一条の十八第一項に規定する政治活動に関する寄附に係る支出金については、なお従前の例による。
suppl-5071-2/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-5/par-1
The provisions of Article 41-18, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 3 apply to expenditures for donations related to political activities prescribed in Article 41-18, paragraph (1) of that Act that an individual makes on or after the date on which the provisions listed in Article 1, item (ii) of the Supplementary Provisions come into effect, and the provisions then in force continue to govern expenditures for donations related to political activities prescribed in Article 41-18, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 3 that an individual made before that date.
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### 第九条（政令への委任） — Delegation to Cabinet Order
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suppl-5071-2/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-9
**第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5071-2/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-9/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和七年三月三一日法律第一三号
suppl-5071-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13
### 第一条（施行期日） — Effective Date
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suppl-5071-13/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1
**第一項** この法律は、令和七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5071-13/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1
This Act comes into effect on April 1, 2025; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一** 次に掲げる規定 令和七年十二月一日
suppl-5071-13/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-1
the following provisions: December 1, 2025;
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**イ** 略
suppl-5071-13/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-1/sub-1
Omitted
machine translation, not official
**ロ** 第八条中租税特別措置法第二十七条の改正規定及び同法第四十一条の十六の次に一条を加える改正規定並びに附則第三十二条及び第三十七条の二（第二項を除く。）の規定
suppl-5071-13/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-1/sub-2
the provisions in Article 8 amending Article 27 of the Act on Special Measures Concerning Taxation and adding one Article after Article 41-16 of that Act, and the provisions of Article 32 and Article 37-2 (excluding paragraph (2)) of the Supplementary Provisions;
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**二** 次に掲げる規定 令和八年一月一日
suppl-5071-13/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-2
the following provisions: January 1, 2026;
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**イ** 略
suppl-5071-13/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-2/sub-1
Omitted
machine translation, not official
**ロ** 第八条中租税特別措置法第八条の四第三項第一号の改正規定、同法第二十八条の四第五項第一号の改正規定、同法第三十一条第三項第一号の改正規定、同法第三十七条の十第六項第一号の改正規定、同法第三十七条の十一の三第九項の改正規定、同法第三十七条の十四の二の改正規定、同法第四十条の四第一項、第六項、第八項及び第十一項並びに第四十条の七第一項、第六項、第八項及び第十一項の改正規定、同法第四十一条の五第十二項第一号、第四十一条の五の二第十二項第一号及び第四十一条の十四第二項第一号の改正規定、同法第四十一条の十五の三第二項第一号の改正規定、同法第四十一条の十五の四の次に一条を加える改正規定並びに同法第四十二条の三の改正規定（同条第四項第二号に係る部分並びに同項第五号及び第六号に係る部分を除く。）並びに附則第三十六条、第三十七条及び第三十七条の二第二項の規定
suppl-5071-13/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-2/sub-2
the provisions in Article 8 amending Article 8-4, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation, amending Article 28-4, paragraph (5), item (i) of that Act, amending Article 31, paragraph (3), item (i) of that Act, amending Article 37-10, paragraph (6), item (i) of that Act, amending Article 37-11-3, paragraph (9) of that Act, amending Article 37-14-2 of that Act, amending Article 40-4, paragraphs (1), (6), (8) and (11) and Article 40-7, paragraphs (1), (6), (8) and (11) of that Act, amending Article 41-5, paragraph (12), item (i), Article 41-5-2, paragraph (12), item (i) and Article 41-14, paragraph (2), item (i) of that Act, amending Article 41-15-3, paragraph (2), item (i) of that Act, adding one Article after Article 41-15-4 of that Act and amending Article 42-3 of that Act (excluding the part concerning paragraph (4), item (ii) of that Article and the part concerning items (v) and (vi) of that paragraph), and the provisions of Articles 36 and 37 and Article 37-2, paragraph (2) of the Supplementary Provisions;
machine translation, not official
**三** 次に掲げる規定 令和八年四月一日
suppl-5071-13/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-3
the following provisions: April 1, 2026;
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**イからニまで** 略
suppl-5071-13/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-3/sub-1
Omitted
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**ホ** 第八条中租税特別措置法第二十二条第一項の改正規定（「令和七年三月三十一日」を「令和十年三月三十一日」に改める部分を除く。）、同法第二十四条の二の改正規定（同条第一項中「令和七年三月三十一日」を「令和九年三月三十一日」に改める部分を除く。）、同法第二十四条の三第一項の改正規定、同法第三十七条の十第四項の改正規定、同法第三十七条の十一第四項の改正規定、同法第三十八条第三項の改正規定、同法第五十八条の改正規定（同条第一項中「令和七年三月三十一日」を「令和十年三月三十一日」に改める部分及び同条第二項中「令和七年三月三十一日」を「令和十年三月三十一日」に改める部分を除く。）、同法第六十一条の二の改正規定（同条第一項中「令和七年三月三十一日」を「令和九年三月三十一日」に改める部分を除く。）、同法第六十一条の三第一項の改正規定、同法第六十六条の七第四項第一号の改正規定、同法第六十六条の九の三第三項第一号の改正規定及び同法第八十八条の改正規定並びに附則第二十九条、第三十条、第三十三条、第三十四条第二項、第四十八条、第四十九条及び第五十八条から第六十条までの規定
suppl-5071-13/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-3/sub-2
the provisions in Article 8 amending Article 22, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part replacing "March 31, 2025" with "March 31, 2028"), amending Article 24-2 of that Act (excluding the part in paragraph (1) of that Article replacing "March 31, 2025" with "March 31, 2027"), amending Article 24-3, paragraph (1) of that Act, amending Article 37-10, paragraph (4) of that Act, amending Article 37-11, paragraph (4) of that Act, amending Article 38, paragraph (3) of that Act, amending Article 58 of that Act (excluding the part in paragraph (1) of that Article replacing "March 31, 2025" with "March 31, 2028" and the part in paragraph (2) of that Article replacing "March 31, 2025" with "March 31, 2028"), amending Article 61-2 of that Act (excluding the part in paragraph (1) of that Article replacing "March 31, 2025" with "March 31, 2027"), amending Article 61-3, paragraph (1) of that Act, amending Article 66-7, paragraph (4), item (i) of that Act, amending Article 66-9-3, paragraph (3), item (i) of that Act and amending Article 88 of that Act, and the provisions of Articles 29, 30 and 33, Article 34, paragraph (2), Articles 48 and 49, and Articles 58 through 60 of the Supplementary Provisions;
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**四** 次に掲げる規定 令和八年十一月一日
suppl-5071-13/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-4
the following provisions: November 1, 2026;
machine translation, not official
**イ及びロ** 略
suppl-5071-13/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-4/sub-1
Omitted
machine translation, not official
**ハ** 第八条中租税特別措置法第八十六条の二の改正規定及び同法第八十七条の六の改正規定（同条第十二項中「事業者」を「事業者により保存され」に改める部分、「酒類製造者」」を「酒類製造者により保存され」」に改める部分及び「消費税」とあるのは「」を「この法律その他の消費税に関する法律（これらに基づく命令を含む。）の」とあるのは「財務省令で」と、「当該事業者」とあるのは「当該酒類製造者」と、「関し消費税」とあるのは「関し」に改める部分を除く。）並びに附則第五十六条及び第五十七条第一項の規定
suppl-5071-13/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-4/sub-2
the provisions in Article 8 amending Article 86-2 of the Act on Special Measures Concerning Taxation and amending Article 87-6 of that Act (excluding the part in paragraph (12) of that Article replacing "business operator" with "preserved by the business operator", the part replacing "liquor manufacturer'" with "preserved by the liquor manufacturer'", and the part replacing "the phrase 'consumption tax' is deemed to be replaced with '" with "the phrase 'of this Act and other Acts concerning consumption tax (including orders based on them)' is deemed to be replaced with 'by Order of the Ministry of Finance', the phrase 'that business operator' with 'that liquor manufacturer', and the phrase 'concerning consumption tax' with 'concerning"), and the provisions of Article 56 and Article 57, paragraph (1) of the Supplementary Provisions;
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**五** 次に掲げる規定 令和九年一月一日
suppl-5071-13/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-5
the following provisions: January 1, 2027;
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**イ及びロ** 略
suppl-5071-13/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-5/sub-1
Omitted
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**ハ** 第八条中租税特別措置法第二十五条の二第四項第一号の改正規定及び同法第八十七条の六第十二項の改正規定（「事業者」を「事業者により保存され」に改める部分、「酒類製造者」」を「酒類製造者により保存され」」に改める部分及び「消費税」とあるのは「」を「この法律その他の消費税に関する法律（これらに基づく命令を含む。）の」とあるのは「財務省令で」と、「当該事業者」とあるのは「当該酒類製造者」と、「関し消費税」とあるのは「関し」に改める部分に限る。）並びに附則第三十一条、第五十七条第二項及び第七十二条の規定
suppl-5071-13/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-5/sub-2
the provisions in Article 8 amending Article 25-2, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation and amending Article 87-6, paragraph (12) of that Act (limited to the part replacing "business operator" with "preserved by the business operator", the part replacing "liquor manufacturer'" with "preserved by the liquor manufacturer'", and the part replacing "the phrase 'consumption tax' is deemed to be replaced with '" with "the phrase 'of this Act and other Acts concerning consumption tax (including orders based on them)' is deemed to be replaced with 'by Order of the Ministry of Finance', the phrase 'that business operator' with 'that liquor manufacturer', and the phrase 'concerning consumption tax' with 'concerning"), and the provisions of Article 31, Article 57, paragraph (2) and Article 72 of the Supplementary Provisions;
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**六から十二まで** 略
suppl-5071-13/art-1/par-1/item-6-to-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-6-to-12 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-6-to-12
Omitted
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**十三** 第八条中租税特別措置法第十条の五の三第一項の改正規定（「「認定」を「「特定認定」に改める部分、「令和七年三月三十一日」を「令和九年三月三十一日」に、「もので、」を「ものに限る。）に該当するもののうち」に、「認定に」を「特定認定に」に改める部分及び「に限る。）に該当するもののうち政令」を「（政令」に、「もの（以下」を「ものに限る。以下」に改める部分を除く。）、同法第十条の五の六第五項の改正規定（「された産業競争力強化法」の下に「（平成二十五年法律第九十八号）」を加える部分、「その同条第二項」を「食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項に規定する認定環境負荷低減事業者を含む。）のうちその産業競争力強化法第二十一条の二十三第二項」に、「に関する」を「（以下この項において「エネルギー利用環境負荷低減事業適応」という。）に関する」に改める部分、「行う同法第二十一条の二十第二項第二号に規定する」を「行う」に改め、「（以下この項において「エネルギー利用環境負荷低減事業適応」という。）」を削る部分、「に限る。第九項」を「（第三項」に改める部分及び「において、当該生産工程効率化等設備につき第一項の規定の適用を受けないときは、供用年」を「（貸付けの用に供した場合を除く。第三項において同じ。）には、その事業の用に供した日の属する年（事業を廃止した日の属する年を除く。第三項において「供用年」という。）」に、「金額。第九項」を「金額。第三項」に改める部分を除く。）、同条第九項の改正規定（「産業競争力強化法第二十一条の二十二第一項の認定」を「特定認定」に、「認定の日」を「特定認定の日」に、「認定エネルギー利用環境負荷低減事業適応計画」を「特定認定エネルギー利用環境負荷低減事業適応計画」に改める部分に限る。）、同法第四十二条の十二の四第一項の改正規定（「認定（」の下に「食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第十三条各号に掲げる計画につき同法第六条第一項、第八条第一項、第九条第一項又は第十条第一項の認定を受けた場合における当該認定を含む。」を加える部分、「受けた同法」を「受けた中小企業等経営強化法」に改める部分及び「、その変更後」を「その変更後のものとし、食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第十三条各号に掲げる計画（同法第七条第一項の規定又は同法第八条第七項、第九条第八項若しくは第十条第七項において準用する同法第七条第一項の規定による変更の認定があつたときは、その変更後」に改める部分に限る。）、同法第四十二条の十二の七第三項の改正規定（「その同条第二項」を「食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項に規定する認定環境負荷低減事業者を含む。）のうちその産業競争力強化法第二十一条の二十三第二項」に、「に関する」を「（以下この項において「エネルギー利用環境負荷低減事業適応」という。）に関する」に改める部分、「行う同法第二十一条の二十第二項第二号に規定する」を「行う」に改め、「（以下この項において「エネルギー利用環境負荷低減事業適応」という。）」を削る部分、「に限る。第六項」を「（次項」に改める部分及び「において、当該生産工程効率化等設備につき第一項の規定の適用を受けないときは、供用年度」を「（貸付けの用に供した場合を除く。次項において同じ。）には、その事業の用に供した日を含む事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。次項において「供用年度」という。）」に、「金額。第六項」を「金額。次項」に改める部分を除く。）、同条第六項の改正規定（「産業競争力強化法第二十一条の二十二第一項の認定」を「特定認定」に、「認定の日」を「特定認定の日」に、「認定エネルギー利用環境負荷低減事業適応計画」を「特定認定エネルギー利用環境負荷低減事業適応計画」に改める部分に限る。）、同条第七項の改正規定（「第二十一条の三十五第二項」を「第二十一条の三十五」に、「第十項」を「第六項」に改める部分及び「第十七項」を「第十三項」に、「第一項、第三項、第四項又は前項」を「前二項」に、「第九項」を「第五項」に、「前三項」を「前項」に改める部分を除く。）及び同法第八十条第一項の改正規定 食品等の流通の合理化及び取引の適正化に関する法律及び卸売市場法の一部を改正する法律（令和七年法律第六十九号）の施行の日
suppl-5071-13/art-1/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-13
the provisions in Article 8 amending Article 10-5-3, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part replacing "'certification" with "'specified certification", the part replacing "March 31, 2025" with "March 31, 2027", "that is ..., and" with "limited to that ...) that falls under ..., out of those" and "to the certification" with "to the specified certification", and the part replacing "limited to ...) that falls under ..., out of those ... Cabinet Order" with "(... Cabinet Order" and "those (hereinafter" with "limited to those; hereinafter"), amending Article 10-5-6, paragraph (5) of that Act (excluding the part adding "(Act No. 98 of 2013)" after "the Act on Strengthening Industrial Competitiveness ... granted", the part replacing "its ... paragraph (2) of that Article" with "including a certified environmental burden reduction business operator prescribed in Article 9, paragraph (8) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.), whose ... Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness" and "concerning" with "(hereinafter referred to in this paragraph as 'business adaptation for reducing environmental load through energy use') concerning", the part replacing "prescribed in Article 21-20, paragraph (2), item (ii) of that Act that is carried out" with "that is carried out" and deleting "(hereinafter referred to in this paragraph as 'business adaptation for reducing environmental load through energy use')", the part replacing "limited to ...; paragraph (9)" with "(paragraph (3)", and the part replacing ", if the individual does not receive the application of the provisions of paragraph (1) for that production process efficiency improvement equipment, etc., the year of commencement of use" with "(excluding the case where it is put to use for lending; the same applies in paragraph (3)), the year that includes the day on which it was put to use for the business (excluding the year that includes the day on which the business was discontinued; referred to in paragraph (3) as the 'year of commencement of use')" and "amount; paragraph (9)" with "amount; paragraph (3)"), amending paragraph (9) of that Article (limited to the part replacing "the certification under Article 21-22, paragraph (1) of the Act on Strengthening Industrial Competitiveness" with "specified certification", "the date of the certification" with "the date of the specified certification" and "certified energy-use environmental burden reduction business adaptation plan" with "specified certified energy-use environmental burden reduction business adaptation plan"), amending Article 42-12-4, paragraph (1) of that Act (limited to the part adding "including, where the certification under Article 6, paragraph (1), Article 8, paragraph (1), Article 9, paragraph (1) or Article 10, paragraph (1) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. has been obtained for a plan listed in any of the items of Article 13 of that Act, that certification;" after "certification (", the part replacing "that Act ... obtained" with "the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. ... obtained", and the part replacing ", the plan after the change" with "the plan after the change, and a plan listed in any of the items of Article 13 of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. (where a certification of a change under the provisions of Article 7, paragraph (1) of that Act, or under the provisions of Article 7, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 8, paragraph (7), Article 9, paragraph (8) or Article 10, paragraph (7) of that Act, has been granted, the plan after the change"), amending Article 42-12-7, paragraph (3) of that Act (excluding the part replacing "its ... paragraph (2) of that Article" with "including a certified environmental burden reduction business operator prescribed in Article 9, paragraph (8) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.), whose ... Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness" and "concerning" with "(hereinafter referred to in this paragraph as 'business adaptation for reducing environmental load through energy use') concerning", the part replacing "prescribed in Article 21-20, paragraph (2), item (ii) of that Act that is carried out" with "that is carried out" and deleting "(hereinafter referred to in this paragraph as 'business adaptation for reducing environmental load through energy use')", the part replacing "limited to ...; paragraph (6)" with "(the following paragraph", and the part replacing ", if the corporation does not receive the application of the provisions of paragraph (1) for that production process efficiency improvement equipment, etc., the business year of commencement of use" with "(excluding the case where it is put to use for lending; the same applies in the following paragraph), the business year that includes the day on which it was put to use for the business (excluding the business year that includes the day of dissolution (excluding dissolution due to a merger) and each business year during liquidation; referred to in the following paragraph as the 'business year of commencement of use')" and "amount; paragraph (6)" with "amount; the following paragraph"), amending paragraph (6) of that Article (limited to the part replacing "the certification under Article 21-22, paragraph (1) of the Act on Strengthening Industrial Competitiveness" with "specified certification", "the date of the certification" with "the date of the specified certification" and "certified energy-use environmental burden reduction business adaptation plan" with "specified certified energy-use environmental burden reduction business adaptation plan"), amending paragraph (7) of that Article (excluding the part replacing "Article 21-35, paragraph (2)" with "Article 21-35" and "paragraph (10)" with "paragraph (6)", and the part replacing "paragraph (17)" with "paragraph (13)", "paragraph (1), (3) or (4) or the preceding paragraph" with "the preceding two paragraphs", "paragraph (9)" with "paragraph (5)" and "the preceding three paragraphs" with "the preceding paragraph") and amending Article 80, paragraph (1) of that Act: the date on which the Act Partially Amending the Act on Rationalization of Distribution and Proper Trading of Food, etc. and the Wholesale Market Act (Act No. 69 of 2025) comes into effect;
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**十四** 第八条中租税特別措置法第三十七条の十一第二項第十三号の改正規定及び附則第三十四条第一項の規定 金融商品取引法及び投資信託及び投資法人に関する法律の一部を改正する法律（令和六年法律第三十二号）の施行の日
suppl-5071-13/art-1/par-1/item-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-14
the provisions in Article 8 amending Article 37-11, paragraph (2), item (xiii) of the Act on Special Measures Concerning Taxation and the provisions of Article 34, paragraph (1) of the Supplementary Provisions: the date on which the Act Partially Amending the Financial Instruments and Exchange Act and the Act on Securities Investment Trust and Securities Investment Corporations (Act No. 32 of 2024) comes into effect;
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**十五** 次に掲げる規定 公益信託に関する法律（令和六年法律第三十号）の施行の日
suppl-5071-13/art-1/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-15
the following provisions: the date on which the Act on Public Interest Trusts (Act No. 30 of 2024) comes into effect;
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**イ** 第八条中租税特別措置法第四十条の改正規定及び同法第四十一条の十八の四第一項の改正規定
suppl-5071-13/art-1/par-1/item-15/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-15/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-15/sub-1
the provisions in Article 8 amending Article 40 of the Act on Special Measures Concerning Taxation and amending Article 41-18-4, paragraph (1) of that Act;
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**十六** 第八条中租税特別措置法第四十四条の五の次に一条を加える改正規定 資源循環の促進のための再資源化事業等の高度化に関する法律（令和六年法律第四十一号）の施行の日
suppl-5071-13/art-1/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-16
the provisions in Article 8 adding one Article after Article 44-5 of the Act on Special Measures Concerning Taxation: the date on which the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation (Act No. 41 of 2024) comes into effect.
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### 第二十五条（地域経済牽引事業の促進区域内において特定事業用機械等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects
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suppl-5071-13/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-25
**第一項** 新租税特別措置法第十条の四第一項の規定は、個人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定事業用機械等について適用し、個人が施行日前に取得又は製作若しくは建設をした第八条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の四第一項に規定する特定事業用機械等については、なお従前の例による。
suppl-5071-13/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-25/par-1
The provisions of Article 10-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for specified business use prescribed in Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that an individual acquired, manufactured or constructed before the Effective Date.
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### 第二十六条（認定特定高度情報通信技術活用設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Certified Specified Advanced Information and Communications Technology Utilization Equipment Is Acquired
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suppl-5071-13/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-26
**第一項** 個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の五の五第一項に規定する認定特定高度情報通信技術活用設備については、なお従前の例による。
suppl-5071-13/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-26/par-1
The provisions then in force continue to govern certified specified advanced information and communications technology utilization equipment prescribed in Article 10-5-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.
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### 第二十七条（事業適応設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Adaptation Equipment Is Acquired, etc.
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suppl-5071-13/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-27
**第一項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十条の五の六第一項及び第七項に規定する情報技術事業適応設備については、なお従前の例による。
suppl-5071-13/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-27/par-1
The provisions then in force continue to govern information technology business adaptation equipment prescribed in Article 10-5-6, paragraphs (1) and (7) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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**第二項** 個人が施行日前に支出した費用に係る旧租税特別措置法第十条の五の六第三項及び第八項に規定する事業適応繰延資産については、なお従前の例による。
suppl-5071-13/art-27/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-27/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-27/par-2
The provisions then in force continue to govern business adaptation deferred assets prescribed in Article 10-5-6, paragraphs (3) and (8) of the Former Act on Special Measures Concerning Taxation pertaining to expenses that an individual paid before the Effective Date.
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**第三項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第十条の五の五第一項の規定の適用については、同項中「（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項に規定する認定環境負荷低減事業者を含む。）のうちその産業競争力強化法第二十一条の二十三第二項」とあるのは、「のうちその同条第二項」とする。
suppl-5071-13/art-27/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-27/par-3
With regard to the application of the provisions of Article 10-5-5, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "(including a certified environmental burden reduction business operator prescribed in Article 9, paragraph (8) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.), whose certified business adaptation plan prescribed in Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness" in that paragraph is deemed to be replaced with ", whose certified business adaptation plan prescribed in paragraph (2) of that Article".
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### 第二十八条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-5071-13/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-28
**第一項** 新租税特別措置法第十一条の三第一項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定事業継続力強化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の三第一項に規定する特定事業継続力強化設備等については、なお従前の例による。
suppl-5071-13/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-28/par-1
The provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. (meaning an acquisition, manufacture or construction; hereinafter the same applies in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified business continuity enhancement equipment, etc. prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date.
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**第二項** 新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項に規定する工業用機械等については、なお従前の例による。
suppl-5071-13/art-28/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-28/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-28/par-2
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date.
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### 第二十九条（探鉱準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Exploration
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suppl-5071-13/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-29
**第一項** 新租税特別措置法第二十二条第一項の規定は、令和九年分以後の所得税について適用し、令和八年分以前の所得税については、なお従前の例による。
suppl-5071-13/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-29/par-1
The provisions of Article 22, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and earlier years.
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### 第三十条（農業経営基盤強化準備金等に関する経過措置） — Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base, etc.
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suppl-5071-13/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-30
**第一項** 新租税特別措置法第二十四条の二第三項（第二号に係る部分に限る。）の規定は、個人が令和八年四月一日以後にする同号に規定する農用地又は特定農業用機械等の同号に規定する取得等について適用し、個人が同日前にした旧租税特別措置法第二十四条の二第三項第二号に規定する農用地等の同号に規定する取得等については、なお従前の例による。
suppl-5071-13/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-30/par-1
The provisions of Article 24-2, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii)) apply to an acquisition, etc. prescribed in that item of agricultural land or specified agricultural machinery, etc. prescribed in that item that an individual makes on or after April 1, 2026, and the provisions then in force continue to govern an acquisition, etc. prescribed in Article 24-2, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation of agricultural land, etc. prescribed in that item that an individual made before that date.
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**第二項** 新租税特別措置法第二十四条の三第一項の規定は、個人が令和八年四月一日以後に取得をする同項に規定する農用地について適用し、個人が同日前に取得をした旧租税特別措置法第二十四条の三第一項に規定する農用地については、なお従前の例による。
suppl-5071-13/art-30/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-30/par-2
The provisions of Article 24-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to agricultural land prescribed in that paragraph that an individual acquires on or after April 1, 2026, and the provisions then in force continue to govern agricultural land prescribed in Article 24-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired before that date.
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### 第三十二条（家内労働者等の事業所得等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income for Business Income, etc. of Home Workers, etc.
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suppl-5071-13/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-32
**第一項** 新租税特別措置法第二十七条の規定は、令和七年分以後の所得税について適用し、令和六年分以前の所得税については、なお従前の例による。
suppl-5071-13/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-32/par-1
The provisions of Article 27 of the New Act on Special Measures Concerning Taxation apply to income tax for 2025 and subsequent years, and the provisions then in force continue to govern income tax for 2024 and earlier years.
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**第二項** 令和七年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条（これらの規定を同法第百六十六条において準用する場合を含む。）の規定による確定申告書を提出した者及び同日前に同年分の所得税につき同法第二条第一項第四十四号に規定する決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に同項第四十三号に規定する更正があった場合には、その更正後の事項）につき新租税特別措置法第二十七条の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。
suppl-5071-13/art-32/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-32/par-2
A person who, before December 1, 2025, filed a final return under the provisions of Article 125 or Article 127 of the Income Tax Act (including the cases where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for 2025, and a person who, before that date, received a determination prescribed in Article 2, paragraph (1), item (xliv) of that Act for income tax for 2025, may, where the application of the provisions of Article 27 of the New Act on Special Measures Concerning Taxation causes a change in the matters stated in that final return or the matters pertaining to that determination (or, where a reassessment prescribed in item (xliii) of that paragraph was made for those matters before that date, the matters after the reassessment), file a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director with regard to the matters in which the change has arisen, within five years from that date.
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### 第三十三条（一般株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.
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suppl-5071-13/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-33
**第一項** 新租税特別措置法第三十七条の十第四項（第四号に係る部分に限る。）の規定は、令和八年四月一日以後に行われる同号に規定する特定受益証券発行信託の元本の払戻しについて適用する。
suppl-5071-13/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-33/par-1
The provisions of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iv)) apply to a refund of principal of a specified trust that issues beneficiary certificates prescribed in that item that is made on or after April 1, 2026.
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### 第三十四条（上場株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.
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suppl-5071-13/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-34
**第一項** 新租税特別措置法第三十七条の十一（第二項第十三号に係る部分に限る。）の規定は、租税特別措置法第三十七条の十一第一項の居住者又は恒久的施設を有する非居住者が附則第一条第十四号に定める日以後に行う新租税特別措置法第三十七条の十一第二項に規定する上場株式等の租税特別措置法第三十七条の十一第一項の譲渡による所得について適用し、同項の居住者又は恒久的施設を有する非居住者が同日前に行った旧租税特別措置法第三十七条の十一第二項に規定する上場株式等の租税特別措置法第三十七条の十一第一項の譲渡による所得については、なお従前の例による。
suppl-5071-13/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-34/par-1
The provisions of Article 37-11 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (xiii)) apply to income from a transfer referred to in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation of listed shares, etc. prescribed in Article 37-11, paragraph (2) of the New Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment referred to in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation makes on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern income from a transfer referred to in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation of listed shares, etc. prescribed in Article 37-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment referred to in that paragraph made before that date.
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**第二項** 新租税特別措置法第三十七条の十一第四項（第三号に係る部分に限る。）の規定は、令和八年四月一日以後に行われる同号に規定する特定受益証券発行信託の元本の払戻しについて適用する。
suppl-5071-13/art-34/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-34/par-2
The provisions of Article 37-11, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii)) apply to a refund of principal of a specified trust that issues beneficiary certificates prescribed in that item that is made on or after April 1, 2026.
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### 第三十五条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account
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suppl-5071-13/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-35
**第一項** 新租税特別措置法第三十七条の十四（第五項第六号に係る部分に限る。）の規定は、施行日以後に同号に規定する累積投資契約により取得する同号に規定する特定累積投資上場株式等について適用し、施行日前に旧租税特別措置法第三十七条の十四第五項第六号に規定する累積投資契約により取得した同号に規定する特定累積投資上場株式等については、なお従前の例による。
suppl-5071-13/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-35/par-1
The provisions of Article 37-14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (5), item (vi)) apply to specified cumulative investment listed shares, etc. prescribed in that item that are acquired on or after the Effective Date under a cumulative investment contract prescribed in that item, and the provisions then in force continue to govern specified cumulative investment listed shares, etc. prescribed in Article 37-14, paragraph (5), item (vi) of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date under a cumulative investment contract prescribed in that item.
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**第二項** 新租税特別措置法第三十七条の十四（第五項第七号ロ及びハに係る部分に限る。）の規定は、施行日以後に、租税特別措置法第三十七条の十四第五項第九号に規定する勘定廃止通知書、同項第十号に規定する非課税口座廃止通知書若しくは新租税特別措置法第三十七条の十四第五項第七号ロに規定する財務省令で定める書類が提出される場合、租税特別措置法第三十七条の十四第五項第九号に規定する勘定廃止通知書記載事項若しくは同項第十号に規定する非課税口座廃止通知書記載事項の記載がされて新租税特別措置法第三十七条の十四第五項第一号に規定する非課税口座開設届出書の提出がされる場合又は同号に規定する電磁的方法による当該勘定廃止通知書記載事項若しくは当該非課税口座廃止通知書記載事項の提供がされる場合について適用し、施行日前に、当該勘定廃止通知書、当該非課税口座廃止通知書若しくは旧租税特別措置法第三十七条の十四第五項第七号ロに規定する財務省令で定める書類が提出された場合、当該勘定廃止通知書記載事項若しくは当該非課税口座廃止通知書記載事項の記載がされて同項第一号に規定する非課税口座開設届出書の提出がされた場合又は同号に規定する電磁的方法による当該勘定廃止通知書記載事項若しくは当該非課税口座廃止通知書記載事項の提供がされた場合については、なお従前の例による。
suppl-5071-13/art-35/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-35/par-2
The provisions of Article 37-14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (5), item (vii), (b) and (c)) apply in the case where, on or after the Effective Date, a written notice of account closure prescribed in Article 37-14, paragraph (5), item (ix) of the Act on Special Measures Concerning Taxation, a written notice of closure of a tax-exempt account prescribed in item (x) of that paragraph or a document specified by Order of the Ministry of Finance prescribed in Article 37-14, paragraph (5), item (vii), (b) of the New Act on Special Measures Concerning Taxation is submitted, the case where a written notification of opening of a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the New Act on Special Measures Concerning Taxation is submitted with the matters stated in the written notice of account closure prescribed in Article 37-14, paragraph (5), item (ix) of the Act on Special Measures Concerning Taxation or the particulars of the written notice of closure of a tax-exempt account prescribed in item (x) of that paragraph stated in it, or the case where those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account are provided by electronic or magnetic means prescribed in that item, and the provisions then in force continue to govern the case where, before the Effective Date, that written notice of account closure, that written notice of closure of a tax-exempt account or a document specified by Order of the Ministry of Finance prescribed in Article 37-14, paragraph (5), item (vii), (b) of the Former Act on Special Measures Concerning Taxation was submitted, the case where a written notification of opening of a tax-exempt account prescribed in item (i) of that paragraph was submitted with those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account stated in it, or the case where those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account were provided by electronic or magnetic means prescribed in that item.
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**第三項** 新租税特別措置法第三十七条の十四第十二項の規定は、施行日以後に同条第五項第一号に規定する提出をする同号に規定する非課税口座開設届出書について適用し、施行日前に旧租税特別措置法第三十七条の十四第五項第一号に規定する提出をした同号に規定する非課税口座開設届出書については、なお従前の例による。
suppl-5071-13/art-35/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-35/par-3
The provisions of Article 37-14, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to a written notification of opening of a tax-exempt account prescribed in paragraph (5), item (i) of that Article that is submitted as prescribed in that item on or after the Effective Date, and the provisions then in force continue to govern a written notification of opening of a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation that was submitted as prescribed in that item before the Effective Date.
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**第四項** 新租税特別措置法第三十七条の十四第二十二項の規定は、施行日以後に提出又は提供をする同項に規定する勘定廃止通知等について適用する。
suppl-5071-13/art-35/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-35/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-35/par-4
The provisions of Article 37-14, paragraph (22) of the New Act on Special Measures Concerning Taxation apply to a written notice of account closure, etc. prescribed in that paragraph that is submitted or provided on or after the Effective Date.
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### 第三十六条（居住者の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Income, etc. Pertaining to Foreign Affiliated Companies of Residents
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suppl-5071-13/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-36
**第一項** 新租税特別措置法第四十条の四第一項、第六項、第八項及び第十一項の規定は、同条第一項各号に掲げる居住者の令和八年分以後の各年分に係る新適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額をいい、当該居住者に係る同条第二項第一号に規定する外国関係会社の令和七年十一月一日以後に終了する事業年度に係るものに限る。）について適用し、旧租税特別措置法第四十条の四第一項各号に掲げる居住者の令和七年分以前の各年分に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額については、なお従前の例による。
suppl-5071-13/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-36/par-1
The provisions of Article 40-4, paragraphs (1), (6), (8) and (11) of the New Act on Special Measures Concerning Taxation apply to the new amount of applicable income, etc. for 2026 and each subsequent year of a resident listed in any of the items of paragraph (1) of that Article (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount of a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income of a financial subsidiary, etc., limited to those pertaining to business years of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to that resident that end on or after November 1, 2025), and the provisions then in force continue to govern, for 2025 and each earlier year of a resident listed in any of the items of Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount of a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income of a financial subsidiary, etc.
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**第二項** 旧租税特別措置法第四十条の四第一項各号に掲げる居住者の令和七年分以前の各年分に係る旧適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額をいい、当該居住者に係る同条第二項第一号に規定する外国関係会社の令和七年九月一日から同年十月三十一日までの間に終了する事業年度に係るものに限る。）については、前項の規定にかかわらず、新租税特別措置法第四十条の四の規定を適用することができる。
suppl-5071-13/art-36/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-36/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-36/par-2
With regard to the former amount of applicable income, etc. for 2025 and each earlier year of a resident listed in any of the items of Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount of a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income of a financial subsidiary, etc., limited to those pertaining to business years of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to that resident that end during the period from September 1, 2025 to October 31, 2025), the provisions of Article 40-4 of the New Act on Special Measures Concerning Taxation may be applied, notwithstanding the provisions of the preceding paragraph.
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**第三項** 新租税特別措置法第四十条の七第一項、第六項、第八項及び第十一項の規定は、同条第一項に規定する特殊関係株主等である居住者の令和八年分以後の各年分に係る新適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額をいい、当該居住者に係る同条第一項に規定する外国関係法人の令和七年十一月一日以後に終了する事業年度に係るものに限る。）について適用し、旧租税特別措置法第四十条の七第一項に規定する特殊関係株主等である居住者の令和七年分以前の各年分に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額については、なお従前の例による。
suppl-5071-13/art-36/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-36/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-36/par-3
The provisions of Article 40-7, paragraphs (1), (6), (8) and (11) of the New Act on Special Measures Concerning Taxation apply to the new amount of applicable income, etc. for 2026 and each subsequent year of a resident who is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a finance-related corporation prescribed in paragraph (8) of that Article and the partially taxable amount of a finance-related corporation prescribed in that paragraph pertaining to that amount of partially applicable income of a finance-related corporation, limited to those pertaining to business years of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to that resident that end on or after November 1, 2025), and the provisions then in force continue to govern, for 2025 and each earlier year of a resident who is a specially-related shareholder, etc. prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a finance-related corporation prescribed in paragraph (8) of that Article and the partially taxable amount of a finance-related corporation prescribed in that paragraph pertaining to that amount of partially applicable income of a finance-related corporation.
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**第四項** 旧租税特別措置法第四十条の七第一項に規定する特殊関係株主等である居住者の令和七年分以前の各年分に係る旧適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額をいい、当該居住者に係る同条第一項に規定する外国関係法人の令和七年九月一日から同年十月三十一日までの間に終了する事業年度に係るものに限る。）については、前項の規定にかかわらず、新租税特別措置法第四十条の七の規定を適用することができる。
suppl-5071-13/art-36/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-36/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-36/par-4
With regard to the former amount of applicable income, etc. for 2025 and each earlier year of a resident who is a specially-related shareholder, etc. prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a finance-related corporation prescribed in paragraph (8) of that Article and the partially taxable amount of a finance-related corporation prescribed in that paragraph pertaining to that amount of partially applicable income of a finance-related corporation, limited to those pertaining to business years of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to that resident that end during the period from September 1, 2025 to October 31, 2025), the provisions of Article 40-7 of the New Act on Special Measures Concerning Taxation may be applied, notwithstanding the provisions of the preceding paragraph.
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### 第三十七条（公的年金等控除の最低控除額等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Minimum Amount, etc. of the Public Pension Deduction
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suppl-5071-13/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-37
**第一項** 新租税特別措置法第四十一条の十五の三第二項第一号の規定により読み替えられた新所得税法第二百三条の三の規定は、令和八年一月一日以後に支払うべき公的年金等について適用し、同日前に支払うべき公的年金等については、なお従前の例による。
suppl-5071-13/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-37/par-1
The provisions of Article 203-3 of the New Income Tax Act as read with the replacement of terms pursuant to the provisions of Article 41-15-3, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. to be paid on or after January 1, 2026, and the provisions then in force continue to govern public pensions, etc. to be paid before that date.
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### 第三十七条の二（令和七年分以後の各年分の基礎控除等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Basic Personal Exemption, etc. for Each Year from 2025 Onward
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suppl-5071-13/art-37-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-37-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-37-2
**第一項** 新租税特別措置法第四十一条の十六の二第二項の規定により読み替えられた新所得税法第百九十条（第二号ヘに係る部分に限る。）の規定は、令和七年中に支払うべき給与等でその最後に支払をする日が同年十二月一日以後であるものについて適用し、同年中に支払うべき給与等でその最後に支払をする日が同年十二月一日前であるものについては、なお従前の例による。
suppl-5071-13/art-37-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-37-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-37-2/par-1
The provisions of Article 190 of the New Income Tax Act (limited to the part pertaining to item (ii), (f)) as read with the replacement of terms pursuant to the provisions of Article 41-16-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to salary, etc. to be paid in 2025 the last payment of which is made on or after December 1, 2025, and the provisions then in force continue to govern salary, etc. to be paid in 2025 the last payment of which is made before December 1, 2025.
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**第二項** 新租税特別措置法第四十一条の十六の二第三項又は第四項の規定により読み替えられた新所得税法第二百三条の三の規定及び新租税特別措置法第四十一条の十五の三の規定は、令和八年一月一日以後に支払うべき公的年金等について適用し、同日前に支払うべき公的年金等については、なお従前の例による。
suppl-5071-13/art-37-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-37-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-37-2/par-2
The provisions of Article 203-3 of the New Income Tax Act as read with the replacement of terms pursuant to the provisions of Article 41-16-2, paragraph (3) or (4) of the New Act on Special Measures Concerning Taxation and the provisions of Article 41-15-3 of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. to be paid on or after January 1, 2026, and the provisions then in force continue to govern public pensions, etc. to be paid before that date.
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**第三項** 令和七年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条の規定による確定申告書を提出した者及び同日前に同年分の所得税につき同法第二条第一項第四十四号に規定する決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に同項第四十三号に規定する更正があった場合には、その更正後の事項）につき新租税特別措置法第四十一条の十六の二第一項の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。
suppl-5071-13/art-37-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-37-2/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-37-2/par-3
A person who, before December 1, 2025, filed a final return under the provisions of Article 125 or Article 127 of the Income Tax Act for income tax for 2025, and a person who, before that date, received a determination prescribed in Article 2, paragraph (1), item (xliv) of that Act for income tax for 2025, may, where the application of the provisions of Article 41-16-2, paragraph (1) of the New Act on Special Measures Concerning Taxation causes a change in the matters stated in that final return or the matters pertaining to that determination (or, where a reassessment prescribed in item (xliii) of that paragraph was made for those matters before that date, the matters after the reassessment), file a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director with regard to the matters in which the change has arisen, within five years from that date.
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### 第三十八条（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out
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suppl-5071-13/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-38
**第一項** 新租税特別措置法第四十一条の十九の三第十八項の規定は、同項の特例対象個人が同条第七項に規定する対象子育て対応改修工事等をして令和七年一月一日以後に同項の定めるところにより居住の用に供する場合について適用する。
suppl-5071-13/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-38/par-1
The provisions of Article 41-19-3, paragraph (18) of the New Act on Special Measures Concerning Taxation apply in the case where a special eligible individual referred to in that paragraph carries out covered child-rearing renovation work, etc. prescribed in paragraph (7) of that Article and, on or after January 1, 2025, uses the house as the individual's residence as provided in that paragraph.
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### 第三十九条（中小企業者等の法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Small and Medium Sized Enterprises, etc.
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suppl-5071-13/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-39
**第一項** 新租税特別措置法第四十二条の三の二の規定は、法人（租税特別措置法第二条第二項第二号に規定する人格のない社団等を含む。以下附則第五十二条までにおいて同じ。）の施行日以後に開始する事業年度（通算子法人（同項第十号の五に規定する通算子法人をいう。）の施行日以後に開始する事業年度のうち当該通算子法人に係る通算親法人（同項第十号の四に規定する通算親法人をいう。）の施行日前に開始した事業年度の期間内に開始する事業年度（以下この条において「経過事業年度」という。）を除く。）分の法人税について適用し、法人の施行日前に開始した事業年度（経過事業年度を含む。）分の法人税については、なお従前の例による。
suppl-5071-13/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-39/par-1
The provisions of Article 42-3-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 52 of the Supplementary Provisions) beginning on or after the Effective Date (excluding, among the business years of a group tax sharing subsidiary corporation (meaning a group tax sharing subsidiary corporation prescribed in item (x)-5 of that paragraph) beginning on or after the Effective Date, business years beginning within the period of a business year of the group tax sharing parent corporation (meaning a group tax sharing parent corporation prescribed in item (x)-4 of that paragraph) pertaining to that group tax sharing subsidiary corporation that began before the Effective Date (hereinafter referred to as a "transitional business year" in this Article)), and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date (including transitional business years).
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### 第四十条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
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suppl-5071-13/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-40
**第一項** 新租税特別措置法第四十二条の六第一項の規定は、同項に規定する中小企業者等が施行日以後に取得又は製作をする同項に規定する特定機械装置等について適用し、旧租税特別措置法第四十二条の六第一項に規定する中小企業者等が施行日前に取得又は製作をした同項に規定する特定機械装置等については、なお従前の例による。
suppl-5071-13/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-40/par-1
The provisions of Article 42-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in that paragraph acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise, etc. prescribed in that paragraph acquired or manufactured before the Effective Date.
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### 第四十一条（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa
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suppl-5071-13/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-41
**第一項** 新租税特別措置法第四十二条の九第一項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する工業用機械等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の九第一項に規定する工業用機械等については、なお従前の例による。
suppl-5071-13/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-41/par-1
The provisions of Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第四十二条（地域経済牽引事業の促進区域内において特定事業用機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects
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suppl-5071-13/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-42
**第一項** 新租税特別措置法第四十二条の十一の二第一項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定事業用機械等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十一の二第一項に規定する特定事業用機械等については、なお従前の例による。
suppl-5071-13/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-42/par-1
The provisions of Article 42-11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for specified business use prescribed in Article 42-11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第四十三条（中小企業者等が特定経営力向上設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Specified Management Improvement Equipment, etc.
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suppl-5071-13/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-43
**第一項** 新租税特別措置法第四十二条の十二の四第一項及び第二項の規定は、同条第一項に規定する中小企業者等が施行日以後に取得又は製作若しくは建設をする同項に規定する特定経営力向上設備等について適用し、旧租税特別措置法第四十二条の十二の四第一項に規定する中小企業者等が施行日前に取得又は製作若しくは建設をした同項に規定する特定経営力向上設備等については、なお従前の例による。
suppl-5071-13/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-43/par-1
The provisions of Article 42-12-4, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified management improvement equipment, etc. prescribed in paragraph (1) of that Article that a small and medium sized enterprise, etc. prescribed in that paragraph acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in Article 42-12-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise, etc. prescribed in that paragraph acquired, manufactured or constructed before the Effective Date.
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**第二項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第四十二条の十二の四第一項の規定の適用については、同項中「）を含む。第二号ロ」とあるのは、「。第二号ロ」とする。
suppl-5071-13/art-43/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-43/par-2
With regard to the application of the provisions of Article 42-12-4, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase ") is included; item (ii), (b)" in that paragraph is deemed to be replaced with "; item (ii), (b)".
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### 第四十四条（認定特定高度情報通信技術活用設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Certified Specified Advanced Information and Communications Technology Utilization Equipment Is Acquired
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suppl-5071-13/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-44
**第一項** 法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十二の六第一項に規定する認定特定高度情報通信技術活用設備については、なお従前の例による。
suppl-5071-13/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-44/par-1
The provisions then in force continue to govern certified specified advanced information and communications technology utilization equipment prescribed in Article 42-12-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第四十五条（事業適応設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Adaptation Equipment Is Acquired, etc.
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suppl-5071-13/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-45
**第一項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十二条の十二の七第一項及び第四項に規定する情報技術事業適応設備については、なお従前の例による。
suppl-5071-13/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-45/par-1
The provisions then in force continue to govern information technology business adaptation equipment prescribed in Article 42-12-7, paragraphs (1) and (4) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第二項** 法人が施行日前に支出した費用に係る旧租税特別措置法第四十二条の十二の七第二項及び第五項に規定する事業適応繰延資産については、なお従前の例による。
suppl-5071-13/art-45/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-45/par-2
The provisions then in force continue to govern business adaptation deferred assets prescribed in Article 42-12-7, paragraphs (2) and (5) of the Former Act on Special Measures Concerning Taxation pertaining to expenses that a corporation paid before the Effective Date.
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**第三項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第四十二条の十二の六第一項の規定の適用については、同項中「（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項に規定する認定環境負荷低減事業者を含む。）のうちその産業競争力強化法第二十一条の二十三第二項」とあるのは、「のうちその同条第二項」とする。
suppl-5071-13/art-45/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-45/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-45/par-3
With regard to the application of the provisions of Article 42-12-6, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "(including a certified environmental burden reduction business operator prescribed in Article 9, paragraph (8) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.), whose certified business adaptation plan prescribed in Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness" in that paragraph is deemed to be replaced with ", whose certified business adaptation plan prescribed in paragraph (2) of that Article".
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### 第四十六条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-5071-13/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-46
**第一項** 新租税特別措置法第四十四条の二第一項の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定事業継続力強化設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の二第一項に規定する特定事業継続力強化設備等については、なお従前の例による。
suppl-5071-13/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-46/par-1
The provisions of Article 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; hereinafter the same applies in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified business continuity enhancement equipment, etc. prescribed in Article 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date.
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**第二項** 新租税特別措置法第四十五条第一項の規定は、法人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項に規定する工業用機械等については、なお従前の例による。
suppl-5071-13/art-46/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-46/par-2
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date.
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### 第四十七条（保険会社等の異常危険準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Abnormal Risks of Insurance Companies, etc.
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suppl-5071-13/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-47
**第一項** 新租税特別措置法第五十七条の五第二項及び第六項の規定は、法人の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-5071-13/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-47/par-1
The provisions of Article 57-5, paragraphs (2) and (6) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date.
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### 第四十八条（探鉱準備金又は海外探鉱準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Exploration or Reserve for Overseas Exploration
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suppl-5071-13/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-48
**第一項** 新租税特別措置法第五十八条第一項、第二項及び第八項の規定は、法人の令和八年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-5071-13/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-48/par-1
The provisions of Article 58, paragraphs (1), (2) and (8) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2026, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date.
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### 第四十九条（認定農地所有適格法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Certified Qualified Farmland-Owning Corporations
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suppl-5071-13/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-49
**第一項** 新租税特別措置法第六十一条の二第三項（第二号に係る部分に限る。）の規定は、法人が令和八年四月一日以後にする同号に規定する農用地又は特定農業用機械等の同号に規定する取得等について適用し、法人が同日前にした旧租税特別措置法第六十一条の二第三項第二号に規定する農用地等の同号に規定する取得等については、なお従前の例による。
suppl-5071-13/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-49/par-1
The provisions of Article 61-2, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii)) apply to an acquisition, etc. prescribed in that item of agricultural land or specified agricultural machinery, etc. prescribed in that item that a corporation makes on or after April 1, 2026, and the provisions then in force continue to govern an acquisition, etc. prescribed in Article 61-2, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation of agricultural land, etc. prescribed in that item that a corporation made before that date.
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**第二項** 新租税特別措置法第六十一条の三第一項の規定は、法人が令和八年四月一日以後に取得をする同項に規定する農用地について適用し、法人が同日前に取得をした旧租税特別措置法第六十一条の三第一項に規定する農用地については、なお従前の例による。
suppl-5071-13/art-49/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-49/par-2
The provisions of Article 61-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to agricultural land prescribed in that paragraph that a corporation acquires on or after April 1, 2026, and the provisions then in force continue to govern agricultural land prescribed in Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before that date.
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### 第五十条（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Income, etc. Pertaining to Foreign Affiliated Companies of Domestic Corporations
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suppl-5071-13/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-50
**第一項** 新租税特別措置法第六十六条の六第一項、第六項、第八項及び第十一項の規定は、同条第一項各号に掲げる内国法人の施行日以後に開始する事業年度に係る新適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額をいい、当該内国法人に係る同条第二項第一号に規定する外国関係会社の令和七年二月一日以後に終了する事業年度に係るものに限る。）について適用し、旧租税特別措置法第六十六条の六第一項各号に掲げる内国法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額については、なお従前の例による。
suppl-5071-13/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-50/par-1
The provisions of Article 66-6, paragraphs (1), (6), (8) and (11) of the New Act on Special Measures Concerning Taxation apply to the new amount of applicable income, etc. for business years beginning on or after the Effective Date of a domestic corporation listed in any of the items of paragraph (1) of that Article (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount of a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income of a financial subsidiary, etc., limited to those pertaining to business years of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to that domestic corporation that end on or after February 1, 2025), and the provisions then in force continue to govern, for business years that began before the Effective Date of a domestic corporation listed in any of the items of Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount of a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income of a financial subsidiary, etc.
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**第二項** 旧租税特別措置法第六十六条の六第一項各号に掲げる内国法人の施行日前に開始した事業年度に係る旧適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額をいい、当該内国法人に係る同条第二項第一号に規定する外国関係会社の令和六年十二月一日から令和七年一月三十一日までの間に終了する事業年度（当該事業年度終了の日の翌日から四月を経過する日を含む当該内国法人の事業年度が施行日以後に開始するものである場合に限る。）に係るものに限る。）については、前項の規定にかかわらず、新租税特別措置法第六十六条の六の規定を適用することができる。
suppl-5071-13/art-50/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-50/par-2
With regard to the former amount of applicable income, etc. for business years that began before the Effective Date of a domestic corporation listed in any of the items of Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount of a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income of a financial subsidiary, etc., limited to those pertaining to business years of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to that domestic corporation that end during the period from December 1, 2024 to January 31, 2025 (limited to the case where the business year of that domestic corporation that includes the day on which four months have elapsed from the day following the end of the business year begins on or after the Effective Date)), the provisions of Article 66-6 of the New Act on Special Measures Concerning Taxation may be applied, notwithstanding the provisions of the preceding paragraph.
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**第三項** 新租税特別措置法第六十六条の九の二第一項、第六項、第八項及び第十一項の規定は、同条第一項に規定する特殊関係株主等である内国法人の施行日以後に開始する事業年度に係る新適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額をいい、当該内国法人に係る同条第一項に規定する外国関係法人の令和七年二月一日以後に終了する事業年度に係るものに限る。）について適用し、旧租税特別措置法第六十六条の九の二第一項に規定する特殊関係株主等である内国法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額については、なお従前の例による。
suppl-5071-13/art-50/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-50/par-3
The provisions of Article 66-9-2, paragraphs (1), (6), (8) and (11) of the New Act on Special Measures Concerning Taxation apply to the new amount of applicable income, etc. for business years beginning on or after the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a finance-related corporation prescribed in paragraph (8) of that Article and the partially taxable amount of a finance-related corporation prescribed in that paragraph pertaining to that amount of partially applicable income of a finance-related corporation, limited to those pertaining to business years of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to that domestic corporation that end on or after February 1, 2025), and the provisions then in force continue to govern, for business years that began before the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a finance-related corporation prescribed in paragraph (8) of that Article and the partially taxable amount of a finance-related corporation prescribed in that paragraph pertaining to that amount of partially applicable income of a finance-related corporation.
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**第四項** 旧租税特別措置法第六十六条の九の二第一項に規定する特殊関係株主等である内国法人の施行日前に開始した事業年度に係る旧適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額をいい、当該内国法人に係る同条第一項に規定する外国関係法人の令和六年十二月一日から令和七年一月三十一日までの間に終了する事業年度（当該事業年度終了の日の翌日から四月を経過する日を含む当該内国法人の事業年度が施行日以後に開始するものである場合に限る。）に係るものに限る。）については、前項の規定にかかわらず、新租税特別措置法第六十六条の九の二の規定を適用することができる。
suppl-5071-13/art-50/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-50/par-4
With regard to the former amount of applicable income, etc. for business years that began before the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a finance-related corporation prescribed in paragraph (8) of that Article and the partially taxable amount of a finance-related corporation prescribed in that paragraph pertaining to that amount of partially applicable income of a finance-related corporation, limited to those pertaining to business years of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to that domestic corporation that end during the period from December 1, 2024 to January 31, 2025 (limited to the case where the business year of that domestic corporation that includes the day on which four months have elapsed from the day following the end of the business year begins on or after the Effective Date)), the provisions of Article 66-9-2 of the New Act on Special Measures Concerning Taxation may be applied, notwithstanding the provisions of the preceding paragraph.
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### 第五十一条（中小企業者等の少額減価償却資産の取得価額の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Enterprises, etc.
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suppl-5071-13/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-51
**第一項** 新租税特別措置法第六十七条の五第一項の規定は、同項に規定する中小企業者等が施行日以後に取得又は製作若しくは建設をする同項に規定する少額減価償却資産について適用し、旧租税特別措置法第六十七条の五第一項に規定する中小企業者等が施行日前に取得又は製作若しくは建設をした同項に規定する少額減価償却資産については、なお従前の例による。
suppl-5071-13/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-51/par-1
The provisions of Article 67-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in that paragraph acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in Article 67-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise, etc. prescribed in that paragraph acquired, manufactured or constructed before the Effective Date.
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### 第五十二条（特定の公共施設等運営権の設定に係る収益及び費用の帰属事業年度の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Business Year to Which Revenue and Expenses Pertaining to the Creation of a Specified Right to Operate Public Facilities, etc. Belong
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suppl-5071-13/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-52
**第一項** 法人が施行日前にした旧租税特別措置法第六十七条の五の二第一項に規定する公共施設等運営権の設定については、なお従前の例による。
suppl-5071-13/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-52/par-1
The provisions then in force continue to govern the creation of a right to operate public facilities, etc. prescribed in Article 67-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
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### 第五十三条（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Foreign Corporations, etc. That Are Official Participants in the International Horticultural Expo 2027 to Be Held in 2027
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suppl-5071-13/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-53
**第一項** 新租税特別措置法第六十七条の十六の二の規定は、同条第一項各号に掲げる外国法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-5071-13/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-53/par-1
The provisions of Article 67-16-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of the foreign corporations listed in the items of paragraph (1) of that Article.
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### 第五十四条（農業協同組合等の合併に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Mergers of Agricultural Cooperatives, etc.
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suppl-5071-13/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-54
**第一項** 施行日前に行われた旧租税特別措置法第六十八条の二各号に掲げる合併については、なお従前の例による。
suppl-5071-13/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-54/par-1
The provisions then in force continue to govern the mergers listed in the items of Article 68-2 of the Former Act on Special Measures Concerning Taxation that were carried out before the Effective Date.
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### 第五十五条（贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gift Tax
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suppl-5071-13/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-55
**第一項** 新租税特別措置法第七十条の六の八第二項第二号ハの規定は、令和七年一月一日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下この条において同じ。）により取得をする特定事業用資産（租税特別措置法第七十条の六の八第二項第一号に規定する特定事業用資産をいう。以下この項において同じ。）に係る贈与税について適用し、同日前に贈与により取得をした特定事業用資産に係る贈与税については、なお従前の例による。
suppl-5071-13/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-55/par-1
The provisions of Article 70-6-8, paragraph (2), item (ii), (c) of the New Act on Special Measures Concerning Taxation apply to gift tax on specified business assets (meaning specified business assets prescribed in Article 70-6-8, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph) acquired by gift (excluding a gift that takes effect upon the death of the donor; hereinafter the same applies in this Article) on or after January 1, 2025, and the provisions then in force continue to govern gift tax on specified business assets acquired by gift before that date.
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**第二項** 新租税特別措置法第七十条の七の五第二項第六号ヘの規定は、令和七年一月一日以後に贈与により取得をする非上場株式等（租税特別措置法第七十条の七の五第二項第五号に規定する非上場株式等をいう。以下この項において同じ。）に係る贈与税について適用し、同日前に贈与により取得をした非上場株式等に係る贈与税については、なお従前の例による。
suppl-5071-13/art-55/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-55/par-2
The provisions of Article 70-7-5, paragraph (2), item (vi), (f) of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests (meaning unlisted shares or similar interests prescribed in Article 70-7-5, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph) acquired by gift on or after January 1, 2025, and the provisions then in force continue to govern gift tax on unlisted shares or similar interests acquired by gift before that date.
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### 第五十八条（加熱式たばこに係るたばこ税の課税標準の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Tax Base of Tobacco Tax on Heated Tobacco
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suppl-5071-13/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-58
**第一項** 別段の定めがあるものを除き、令和八年四月一日前に課した、又は課すべきであった加熱式たばこ（新租税特別措置法第八十八条第一項に規定する加熱式たばこをいう。以下同じ。）に係るたばこ税については、なお従前の例による。
suppl-5071-13/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-58/par-1
Unless otherwise provided, the provisions then in force continue to govern tobacco tax on heated tobacco (meaning heated tobacco prescribed in Article 88, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter) that was imposed, or was to be imposed, before April 1, 2026.
machine translation, not official
**第二項** 令和八年四月一日から同年九月三十日までの間に、製造たばこ（租税特別措置法第二条第四項第三号に規定する製造たばこをいう。以下この項及び次条において同じ。）の製造場から移出され、又は保税地域（同法第二条第四項第七号に規定する保税地域をいう。附則第六十条において同じ。）から引き取られる加熱式たばこに係るたばこ税法（昭和五十九年法律第七十二号）第十条第一項の製造たばこの本数（次条及び附則第六十条において「たばこ税の課税標準」という。）は、同法第十条第三項及び新租税特別措置法第八十八条の規定にかかわらず、次に掲げる製造たばこの本数の合計本数によるものとする。
suppl-5071-13/art-58/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-58/par-2
The number of units of manufactured tobacco referred to in Article 10, paragraph (1) of the Tobacco Tax Act (Act No. 72 of 1984) (referred to as the "tobacco tax base" in the following Article and Article 60 of the Supplementary Provisions) for heated tobacco shipped from a manufacturing site of manufactured tobacco (meaning manufactured tobacco prescribed in Article 2, paragraph (4), item (iii) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph and the following Article) or taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (4), item (vii) of that Act; the same applies in Article 60 of the Supplementary Provisions) during the period from April 1, 2026 to September 30, 2026 is to be, notwithstanding the provisions of Article 10, paragraph (3) of that Act and Article 88 of the New Act on Special Measures Concerning Taxation, the total number of the following units of manufactured tobacco:
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**一** たばこ税法第十条第三項の規定により換算した紙巻たばこ（新租税特別措置法第八十八条第一項に規定する紙巻たばこをいう。次号において同じ。）の本数に〇・五を乗じて計算した製造たばこの本数
suppl-5071-13/art-58/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-58/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-58/par-2/item-1
the number of units of manufactured tobacco calculated by multiplying by 0.5 the number of cigarettes (meaning cigarettes prescribed in Article 88, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies in the following item) converted pursuant to the provisions of Article 10, paragraph (3) of the Tobacco Tax Act;
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**二** 新租税特別措置法第八十八条の規定により換算した紙巻たばこの本数に〇・五を乗じて計算した製造たばこの本数
suppl-5071-13/art-58/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-58/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-58/par-2/item-2
the number of units of manufactured tobacco calculated by multiplying by 0.5 the number of cigarettes converted pursuant to the provisions of Article 88 of the New Act on Special Measures Concerning Taxation.
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### 第五十九条（未納税移出に係る経過措置） — Transitional Measures Concerning Shipment Without Payment of Tax
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suppl-5071-13/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-59
**第一項** 令和八年四月一日前に製造たばこの製造場から移出された加熱式たばこで、たばこ税法第十二条第三項の届出又は承認に係るもの（当該届出又は承認に係る同項各号に定める日が同月一日以後に到来するもの（次項の規定に該当するものを除く。）に限る。）について、同条第三項各号に定める日までに同項に規定する書類が提出されなかった場合における当該加熱式たばこに係るたばこ税の課税標準は、前条第二項の規定により計算した加熱式たばこに係るたばこ税の課税標準とする。
suppl-5071-13/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-59/par-1
With regard to heated tobacco shipped from a manufacturing site of manufactured tobacco before April 1, 2026 that pertains to the notification or approval under Article 12, paragraph (3) of the Tobacco Tax Act (limited to heated tobacco for which the date specified in the relevant item of that paragraph pertaining to that notification or approval falls on or after April 1, 2026 (excluding heated tobacco that falls under the provisions of the following paragraph)), the tobacco tax base for that heated tobacco in the case where the documents prescribed in that paragraph were not submitted by the date specified in the relevant item of paragraph (3) of that Article is the tobacco tax base for heated tobacco calculated pursuant to the provisions of paragraph (2) of the preceding Article.
machine translation, not official
**第二項** 令和八年十月一日前に製造たばこの製造場から移出された加熱式たばこで、たばこ税法第十二条第三項の届出又は承認に係るもの（当該届出又は承認に係る同項各号に定める日が同月一日以後に到来するものに限る。）について、同項各号に定める日までに同項に規定する書類が提出されなかった場合における当該加熱式たばこに係るたばこ税の課税標準は、新租税特別措置法第八十八条の規定により算定した加熱式たばこに係るたばこ税の課税標準とする。
suppl-5071-13/art-59/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-59/par-2
With regard to heated tobacco shipped from a manufacturing site of manufactured tobacco before October 1, 2026 that pertains to the notification or approval under Article 12, paragraph (3) of the Tobacco Tax Act (limited to heated tobacco for which the date specified in the relevant item of that paragraph pertaining to that notification or approval falls on or after October 1, 2026), the tobacco tax base for that heated tobacco in the case where the documents prescribed in that paragraph were not submitted by the date specified in the relevant item of that paragraph is the tobacco tax base for heated tobacco computed pursuant to the provisions of Article 88 of the New Act on Special Measures Concerning Taxation.
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### 第六十条（未納税引取り等に係る経過措置） — Transitional Measures Concerning Withdrawal Without Payment of Tax, etc.
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suppl-5071-13/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-60
**第一項** 次の表の上欄に掲げる法律の規定によりたばこ税の免除を受けて令和八年四月一日前に保税地域から引き取られた加熱式たばこについて、同日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該加熱式たばこ（次項の規定に該当するものを除く。）に係るたばこ税の課税標準は、附則第五十八条第二項の規定により計算した加熱式たばこに係るたばこ税の課税標準とする。
免除の規定 追徴の規定
たばこ税法第十三条第一項 同条第七項
輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 同条第五項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 同条第四項
輸入品に対する内国消費税の徴収等に関する法律第十三条第三項 同条第五項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
suppl-5071-13/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-60/par-1
In the case where heated tobacco that was taken out of a bonded area before April 1, 2026 with an exemption from tobacco tax under the provisions of the Acts listed in the left-hand column of the following table comes to fall under the provisions of the Acts listed in the right-hand column of that table on or after that date, the tobacco tax base for that heated tobacco (excluding heated tobacco that falls under the provisions of the following paragraph) is the tobacco tax base for heated tobacco calculated pursuant to the provisions of Article 58, paragraph (2) of the Supplementary Provisions.
Provisions on exemption Provisions on additional collection
Article 13, paragraph (1) of the Tobacco Tax Act paragraph (7) of that Article
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) paragraph (5) of that Article
Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods paragraph (4) of that Article
Article 13, paragraph (3) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to paragraph (5) of that Article
Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
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**第二項** 前項の表の上欄に掲げる法律の規定によりたばこ税の免除を受けて令和八年十月一日前に保税地域から引き取られた加熱式たばこについて、同日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該加熱式たばこに係るたばこ税の課税標準は、新租税特別措置法第八十八条の規定により算定した加熱式たばこに係るたばこ税の課税標準とする。
suppl-5071-13/art-60/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-60/par-2
In the case where heated tobacco that was taken out of a bonded area before October 1, 2026 with an exemption from tobacco tax under the provisions of the Acts listed in the left-hand column of the table in the preceding paragraph comes to fall under the provisions of the Acts listed in the right-hand column of that table on or after that date, the tobacco tax base for that heated tobacco is the tobacco tax base for heated tobacco computed pursuant to the provisions of Article 88 of the New Act on Special Measures Concerning Taxation.
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### 第七十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5071-13/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-79
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5071-13/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-79/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第八十条（政令への委任） — Delegation to Cabinet Order
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suppl-5071-13/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-80
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5071-13/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-80/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和七年五月一四日法律第三〇号
suppl-5071-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-30 · https://japanlaw.org/l/332AC0000000026/suppl-5071-30
### 第一条（施行期日） — Effective Date
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suppl-5071-30/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-30/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-30/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-5071-30/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-30/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-30/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 令和七年五月二三日法律第四一号
suppl-5071-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-41 · https://japanlaw.org/l/332AC0000000026/suppl-5071-41
### 第一条（施行期日） — Effective Date
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suppl-5071-41/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-41/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-41/art-1
**第一項** この法律は、令和八年一月一日から施行する。
suppl-5071-41/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-41/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-41/art-1/par-1
This Act comes into effect on January 1, 2026.
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## 附 則 令和七年一二月五日法律第八一号
suppl-5071-81 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81
### 第一条（施行期日） — Effective Date
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suppl-5071-81/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-1
**第一項** この法律は、令和七年十二月三十一日から施行する。ただし、附則第五条及び第六条の規定は、公布の日から施行する。
suppl-5071-81/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-1/par-1
This Act comes into effect on December 31, 2025; provided, however, that the provisions of Articles 5 and 6 of the Supplementary Provisions come into effect on the date of promulgation.
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### 第二条（揮発油税及び地方揮発油税の税率の特例の廃止に伴う経過措置） — Transitional Measures Accompanying the Abolition of the Special Provisions on the Tax Rates of Gasoline Tax and Local Gasoline Tax
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suppl-5071-81/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2
**第一項** この法律の施行の日（以下この条において「施行日」という。）に、揮発油の製造場又は保税地域以外の場所（沖縄県の区域内の場所を除く。以下この項において「揮発油製造場等以外の場所」という。）で販売のために控除対象揮発油を所持する揮発油の製造者（特定補助金の交付を受けた又は受けるべき者に限る。この項ただし書を除き、以下この条において同じ。）又は販売業者（特定補助金の交付を受けた又は受けるべき者に限る。以下この項及び第九項において同じ。）がある場合において、揮発油の製造者が、政令で定めるところにより、揮発油製造場等以外の場所で揮発油の製造者又は販売業者が販売のために所持する控除対象揮発油についての揮発油税超過額を期限内申告書に第七号揮発油税額として記載したときは、当該期限内申告書に記載した第六号揮発油税額から揮発油税超過額を控除する。ただし、揮発油の製造者が当該控除対象揮発油について揮発油税法（昭和三十二年法律第五十五号）第十七条第一項から第四項まで又は災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第七条第一項若しくは第四項の規定による控除又は還付を受けた場合又は受けようとする場合は、この限りでない。
suppl-5071-81/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-1
If, on the date on which this Act comes into effect (hereinafter referred to as the "Effective Date" in this Article), there is a manufacturer of gasoline (limited to a person who has received or is to receive a specified subsidy; the same applies hereinafter in this Article, except in the proviso to this paragraph) or a seller (limited to a person who has received or is to receive a specified subsidy; hereinafter the same applies in this paragraph and paragraph (9)) that possesses gasoline eligible for deduction for sale at a place other than a manufacturing site of gasoline or a bonded area (excluding a place within the area of Okinawa Prefecture; hereinafter referred to as a "place other than a gasoline manufacturing site, etc." in this paragraph), and the manufacturer of gasoline, pursuant to the provisions of Cabinet Order, states in its return filed by the due date, as the item (vii) gasoline tax amount, the excess gasoline tax amount for the gasoline eligible for deduction that manufacturers of gasoline or sellers possess for sale at a place other than a gasoline manufacturing site, etc., the excess gasoline tax amount is deducted from the item (vi) gasoline tax amount stated in that return filed by the due date; provided, however, that this does not apply if the manufacturer of gasoline has received or seeks to receive, for that gasoline eligible for deduction, a deduction or refund under the provisions of Article 17, paragraphs (1) through (4) of the Gasoline Tax Act (Act No. 55 of 1957) or Article 7, paragraph (1) or (4) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947).
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**第二項** 揮発油の製造者が前項の規定による控除を受けるべき月において揮発油税法第十条第二項の規定による申告書を提出するときは、揮発油税超過額に相当する金額の還付を受けるため、政令で定めるところにより、当該申告書に揮発油税超過額を記載することができる。
suppl-5071-81/art-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-2
When a manufacturer of gasoline files a return under the provisions of Article 10, paragraph (2) of the Gasoline Tax Act for the month in which it is to receive the deduction under the preceding paragraph, it may, pursuant to the provisions of Cabinet Order, state the excess gasoline tax amount in that return in order to receive a refund of the amount equivalent to the excess gasoline tax amount.
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**第三項** 前項に定める場合のほか、揮発油の製造者は、第一項の規定による控除を受けるべき月において揮発油税法第十条第一項の規定による申告書の提出を要しないときは、揮発油税超過額に相当する金額の還付を受けるため、政令で定めるところにより、揮発油税超過額を記載した申告書をその製造場の所在地の所轄税務署長に提出することができる。
suppl-5071-81/art-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-3
Beyond the case prescribed in the preceding paragraph, when a manufacturer of gasoline is not required to file a return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month in which it is to receive the deduction under paragraph (1), it may, pursuant to the provisions of Cabinet Order, file a return stating the excess gasoline tax amount with the district director with jurisdiction over the place where its manufacturing site is located, in order to receive a refund of the amount equivalent to the excess gasoline tax amount.
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**第四項** 第一項の規定に基づき期限内申告書に揮発油税法第十条第一項第九号に掲げる不足額が記載されることとなったとき又は前二項の規定に基づき揮発油税超過額が記載された申告書が提出されたときは、それぞれ、当該不足額又は当該揮発油税超過額に相当する金額を還付する。
suppl-5071-81/art-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-4
When the shortfall set forth in Article 10, paragraph (1), item (ix) of the Gasoline Tax Act comes to be stated in a return filed by the due date based on the provisions of paragraph (1), or when a return stating the excess gasoline tax amount has been filed based on the provisions of the preceding two paragraphs, the amount equivalent to that shortfall or that excess gasoline tax amount, respectively, is refunded.
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**第五項** 第一項又は前項の規定による控除又は還付を受けようとする揮発油の製造者は、当該控除又は還付に係る揮発油税法第十条の規定による申告書又は第三項の規定による申告書に、控除対象揮発油について貯蔵場所ごとに作成した当該控除対象揮発油の数量その他の政令で定める事項を記載した書類を添付しなければならない。
suppl-5071-81/art-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-5
A manufacturer of gasoline seeking to receive a deduction or refund under paragraph (1) or the preceding paragraph must attach, to the return under the provisions of Article 10 of the Gasoline Tax Act or the return under paragraph (3) pertaining to that deduction or refund, a document stating the quantity of the gasoline eligible for deduction, prepared for each storage place, and other matters specified by Cabinet Order.
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**第六項** 揮発油税法第十七条第八項の規定は、第四項の規定による還付金について準用する。この場合において、同条第八項中「第三項又は第四項」とあるのは「租税特別措置法及び東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律附則第二条第四項」と、同項第二号中「第十条第二項」とあるのは「第十条第二項又は租税特別措置法及び東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律附則第二条第三項」と読み替えるものとする。
suppl-5071-81/art-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-6
The provisions of Article 17, paragraph (8) of the Gasoline Tax Act apply mutatis mutandis to a refund under paragraph (4). In this case, the phrase "paragraph (3) or (4)" in paragraph (8) of that Article is deemed to be replaced with "Article 2, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake", and the phrase "Article 10, paragraph (2)" in item (ii) of that paragraph is deemed to be replaced with "Article 10, paragraph (2) or Article 2, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake".
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**第七項** 地方揮発油税法（昭和三十年法律第百四号）第九条の規定は、第一項又は第四項の規定による控除又は還付が行われる場合について準用する。この場合において、同条第一項中「揮発油税法第十七条第一項から第四項までの規定により揮発油税額に相当する金額の控除又は当該控除すべき金額若しくはその不足額の還付」とあるのは「租税特別措置法及び東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律附則第二条第一項又は第四項の規定による控除又は還付」と、同条第二項中「二百八十七分の四十四」とあるのは「二百五十一分の八」と、「二百八十七分の二百四十三」とあるのは「二百五十一分の二百四十三」と、同条第三項中「揮発油税法第十七条第五項及び第八項」とあるのは「租税特別措置法及び東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律附則第二条第五項及び第六項」と読み替えるものとする。
suppl-5071-81/art-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-7
The provisions of Article 9 of the Local Gasoline Tax Act (Act No. 104 of 1955) apply mutatis mutandis in the case where a deduction or refund under paragraph (1) or (4) is made. In this case, the phrase "a deduction of the amount equivalent to the amount of gasoline tax, or a refund of the amount to be deducted or of the shortfall thereof, pursuant to the provisions of Article 17, paragraphs (1) through (4) of the Gasoline Tax Act" in paragraph (1) of that Article is deemed to be replaced with "a deduction or refund under the provisions of Article 2, paragraph (1) or (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake", the phrase "44/287" in paragraph (2) of that Article with "8/251", the phrase "243/287" with "243/251", and the phrase "Article 17, paragraphs (5) and (8) of the Gasoline Tax Act" in paragraph (3) of that Article with "Article 2, paragraphs (5) and (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake".
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**第八項** 地方揮発油税法第十三条の規定は、前項において読み替えて準用する同法第九条の規定及び第四項の規定による地方揮発油税及び揮発油税の還付に係る金額について準用する。この場合において、同法第十三条第一項中「第九条及び揮発油税法第十七条」とあるのは「租税特別措置法及び東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律附則第二条第七項において読み替えて準用する第九条及び同法附則第二条第四項」と、「二百八十七分の四十四」とあるのは「二百五十一分の八」と、「二百八十七分の二百四十三」とあるのは「二百五十一分の二百四十三」と読み替えるものとする。
suppl-5071-81/art-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-8
The provisions of Article 13 of the Local Gasoline Tax Act apply mutatis mutandis to the amounts pertaining to refunds of local gasoline tax and gasoline tax under the provisions of Article 9 of that Act as applied mutatis mutandis following the deemed replacement of terms pursuant to the preceding paragraph and under the provisions of paragraph (4). In this case, the phrase "Article 9 and Article 17 of the Gasoline Tax Act" in Article 13, paragraph (1) of that Act is deemed to be replaced with "Article 9 as applied mutatis mutandis following the deemed replacement of terms pursuant to Article 2, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and Article 2, paragraph (4) of the Supplementary Provisions of that Act", the phrase "44/287" with "8/251", and the phrase "243/287" with "243/251".
machine translation, not official
**第九項** 揮発油を保税地域から引き取る揮発油の販売業者が、その本店又は主たる事務所の所在地のうち一の場所につき、施行日以後一月以内に政令で定めるところにより国税庁長官の承認を受けたときは、施行日前に保税地域から引き取られた控除対象揮発油については、当該揮発油の販売業者を揮発油の製造者と、当該承認を受けた場所を揮発油の製造場とみなして、この条の規定（これに係る罰則を含む。）を適用する。
suppl-5071-81/art-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-9
If a seller of gasoline who withdraws gasoline from a bonded area has obtained the approval of the Commissioner of the National Tax Agency, pursuant to the provisions of Cabinet Order, within one month on or after the Effective Date for one place among the locations of its head office or principal office, then with regard to gasoline eligible for deduction that was withdrawn from a bonded area before the Effective Date, the provisions of this Article (including the penal provisions relating to them) apply by deeming that seller of gasoline to be a manufacturer of gasoline and the place for which that approval was obtained to be a gasoline manufacturing site.
machine translation, not official
**第十項** 前項の承認の申請があった場合において、当該申請に係る場所につき揮発油税及び地方揮発油税の保全上不適当と認められる事情があるときは、国税庁長官は、その承認を与えないことができる。
suppl-5071-81/art-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-10
If an application for the approval referred to in the preceding paragraph has been filed and there are circumstances in which the place to which that application relates is found to be inappropriate for securing the gasoline tax and the local gasoline tax, the Commissioner of the National Tax Agency may decline to grant that approval.
machine translation, not official
**第十一項** 控除対象揮発油につき、第一項又は第四項の規定による控除又は還付を受けた場合における揮発油税法第十七条又は災害被害者に対する租税の減免、徴収猶予等に関する法律第七条の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
揮発油税法第十七条第一項 当該移出により納付された、又は納付されるべき揮発油税額（延滞税、過少申告加算税、無申告加算税及び重加算税の額を除くものとし、当該揮発油税額につきこの項、次項又は第四項の規定による控除が行われている場合には、その控除前の金額とする。第四項において同じ。） 第九条の規定により課されるものとした場合の揮発油税額
揮発油税法第十七条第二項 当該他の製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべき揮発油税額（延滞税、過少申告加算税、無申告加算税及び重加算税の額を除くものとし、当該揮発油税額につき前項、この項又は第四項の規定による控除が行われている場合には、その控除前の金額とする。） 第九条の規定により課されるものとした場合の揮発油税額
揮発油税法第十七条第四項 当該移出により納付された、又は納付されるべき揮発油税額 第九条の規定により課されるものとした場合の揮発油税額
災害被害者に対する租税の減免、徴収猶予等に関する法律第七条第一項 課せられた酒税又はたばこ税、揮発油税、地方揮発油税、石油ガス税若しくは石油石炭税（以下「酒税等」と総称する。）の税額（延滞税、過少申告加算税、無申告加算税及び重加算税の額を除く。） 揮発油税法第九条の規定により課されるものとした場合の揮発油税額に相当する金額又は地方揮発油税法第四条の規定により課されるものとした場合の地方揮発油税額
酒税等の 揮発油税及び地方揮発油税の
災害被害者に対する租税の減免、徴収猶予等に関する法律第七条第三項及び第四項 酒税等 揮発油税及び地方揮発油税
suppl-5071-81/art-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-11
With regard to the application of Article 17 of the Gasoline Tax Act or Article 7 of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims in the case where a deduction or refund under paragraph (1) or paragraph (4) has been received for gasoline eligible for deduction, the terms set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table.
Article 17, paragraph (1) of the Gasoline Tax Act the amount of gasoline tax paid or to be paid on that shipment (excluding the amounts of delinquent tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax, and, if a deduction under this paragraph, the following paragraph or paragraph (4) has been made from that amount of gasoline tax, being the amount before that deduction; the same applies in paragraph (4)) the amount of gasoline tax that would have been imposed under Article 9
Article 17, paragraph (2) of the Gasoline Tax Act the amount of gasoline tax paid or to be paid on shipment from that other manufacturing site, or paid or to be paid, or collected or to be collected, on withdrawal from a bonded area (excluding the amounts of delinquent tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax, and, if a deduction under the preceding paragraph, this paragraph or paragraph (4) has been made from that amount of gasoline tax, being the amount before that deduction) the amount of gasoline tax that would have been imposed under Article 9
Article 17, paragraph (4) of the Gasoline Tax Act the amount of gasoline tax paid or to be paid on that shipment the amount of gasoline tax that would have been imposed under Article 9
Article 7, paragraph (1) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims the amount of liquor tax, or of tobacco tax, gasoline tax, local gasoline tax, petroleum gas tax or petroleum and coal tax (hereinafter collectively referred to as "liquor tax, etc."), imposed (excluding the amounts of delinquent tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax) the amount equivalent to the amount of gasoline tax that would have been imposed under Article 9 of the Gasoline Tax Act, or the amount of local gasoline tax that would have been imposed under Article 4 of the Local Gasoline Tax Act
of the liquor tax, etc. of the gasoline tax and local gasoline tax
Article 7, paragraphs (3) and (4) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims liquor tax, etc. gasoline tax and local gasoline tax
machine translation, not official
**第十二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
suppl-5071-81/art-2/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 揮発油 租税特別措置法第八十八条の五に規定する揮発油をいう。
suppl-5071-81/art-2/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-1
"gasoline" means the gasoline prescribed in Article 88-5 of the Act on Special Measures Concerning Taxation;
machine translation, not official
**二** 保税地域 関税法（昭和二十九年法律第六十一号）第二十九条に規定する保税地域をいう。
suppl-5071-81/art-2/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-2
"bonded area" means a bonded area prescribed in Article 29 of the Customs Act (Act No. 61 of 1954);
machine translation, not official
**三** 特定補助金 揮発油の卸売価格の抑制を目的として国が交付する補助金をいう。
suppl-5071-81/art-2/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-3
"specified subsidy" means a subsidy granted by the State for the purpose of curbing the wholesale price of gasoline;
machine translation, not official
**四** 控除対象揮発油 揮発油税法その他の法律の規定により揮発油税が免除された又は免除されるべき揮発油以外の揮発油で特定補助金の対象となるもの（当該特定補助金の交付を受けた又は受けるべきものを除く。）をいう。
suppl-5071-81/art-2/par-12/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-4
"gasoline eligible for deduction" means gasoline, other than gasoline for which the gasoline tax has been or is to be exempted under the provisions of the Gasoline Tax Act or any other Act, that is covered by a specified subsidy (excluding gasoline for which that specified subsidy has been or is to be granted);
machine translation, not official
**五** 揮発油税超過額 イに掲げる金額からロに掲げる金額を控除した金額をいう。
suppl-5071-81/art-2/par-12/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-5
"excess gasoline tax amount" means the amount obtained by deducting the amount set forth in (b) from the amount set forth in (a);
machine translation, not official
**イ** 次に掲げる揮発油税額に相当する金額
suppl-5071-81/art-2/par-12/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-5/sub-1
the amount equivalent to the following amounts of gasoline tax:
machine translation, not official
**（１）** 揮発油の製造場からの移出により納付された又は納付されるべき揮発油税額（延滞税、過少申告加算税、無申告加算税及び重加算税の額を除く。（２）において同じ。）
suppl-5071-81/art-2/par-12/item-5/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-5/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-5/sub-1/sub2-1
the amount of gasoline tax paid or to be paid on shipment from a gasoline manufacturing site (excluding the amounts of delinquent tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax; the same applies in (2));
machine translation, not official
**（２）** 保税地域からの引取りにより納付された若しくは納付されるべき又は徴収された若しくは徴収されるべき揮発油税額
suppl-5071-81/art-2/par-12/item-5/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-5/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-5/sub-1/sub2-2
the amount of gasoline tax paid or to be paid, or collected or to be collected, on withdrawal from a bonded area;
machine translation, not official
**ロ** 揮発油税法第九条の規定により課されるものとした場合の揮発油税額に相当する金額
suppl-5071-81/art-2/par-12/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-5/sub-2
the amount equivalent to the amount of gasoline tax that would have been imposed under Article 9 of the Gasoline Tax Act;
machine translation, not official
**六** 期限内申告書 施行日から起算して三月を経過する日の属する月の末日までに提出される揮発油税法第十条第一項の規定による申告書（同項に規定する期限内に提出されるものに限る。）をいう。
suppl-5071-81/art-2/par-12/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-6
"return filed by the due date" means a return under Article 10, paragraph (1) of the Gasoline Tax Act that is filed by the last day of the month that includes the day on which three months have elapsed counting from the Effective Date (limited to a return filed within the time limit prescribed in that paragraph);
machine translation, not official
**七** 第六号揮発油税額 揮発油税法第十条第一項第六号に掲げる揮発油税額をいう。
suppl-5071-81/art-2/par-12/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-7
"item (vi) gasoline tax amount" means the amount of gasoline tax set forth in Article 10, paragraph (1), item (vi) of the Gasoline Tax Act;
machine translation, not official
**八** 第七号揮発油税額 揮発油税法第十条第一項第七号に掲げる揮発油税額をいう。
suppl-5071-81/art-2/par-12/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-8
"item (vii) gasoline tax amount" means the amount of gasoline tax set forth in Article 10, paragraph (1), item (vii) of the Gasoline Tax Act.
machine translation, not official
### 第三条
suppl-5071-81/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3
**第一項** 偽りその他不正の行為により前条第四項の規定又は同条第七項において読み替えて準用する地方揮発油税法第九条第一項の規定による還付を受け又は受けようとしたときは、その違反行為をした者は、十年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
suppl-5071-81/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3/par-1
If a person has received or attempted to receive, by deception or any other wrongful act, a refund under paragraph (4) of the preceding Article or under Article 9, paragraph (1) of the Local Gasoline Tax Act as applied mutatis mutandis pursuant to paragraph (7) of that Article following the deemed replacement of terms, the person who committed the violation is punished by imprisonment for 10 years or less or a fine of 1,000,000 yen or less, or both.
machine translation, not official
**第二項** 前項の犯罪に係る還付金に相当する金額の三倍が百万円を超える場合には、情状により、同項の罰金は、百万円を超え当該還付金に相当する金額の三倍以下とすることができる。
suppl-5071-81/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3/par-2
If three times the amount equivalent to the refund relating to the crime referred to in the preceding paragraph exceeds 1,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 1,000,000 yen and equal to or less than three times the amount equivalent to that refund.
machine translation, not official
**第三項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して第一項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の罰金刑を科する。
suppl-5071-81/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3/par-3
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed the violation referred to in paragraph (1) with regard to the business or property of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in that paragraph.
machine translation, not official
**第四項** 前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。
suppl-5071-81/art-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3/par-4
In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) pursuant to the preceding paragraph, the period of the statute of limitations is governed by the period of the statute of limitations for the crime referred to in that paragraph.
machine translation, not official
### 第四条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-5071-81/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-4
**第一項** 前二条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5071-81/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-4/par-1
Beyond what is provided for in the preceding two Articles, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
### 第五条（揮発油税及び地方揮発油税の税率の特例の廃止を踏まえた軽油引取税の税率の特例に関する措置） — Measures Concerning the Special Provisions on the Tax Rate of Light Oil Delivery Tax in Light of the Abolition of the Special Provisions on the Tax Rates of Gasoline Tax and Local Gasoline Tax
caption: machine translation, not official
suppl-5071-81/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-5
**第一項** 国は、揮発油税及び地方揮発油税の当分の間税率（第一条の規定による改正前の租税特別措置法の規定に基づく揮発油税及び地方揮発油税の税率の特例による当分の間の税率をいう。以下同じ。）の廃止を踏まえ、軽油引取税の当分の間税率（地方税法（昭和二十五年法律第二百二十六号）附則の規定に基づく軽油引取税の税率の特例による当分の間の税率をいう。以下同じ。）について、財源の確保、流通への影響、地方財政への配慮等に加え、運輸事業振興助成交付金（運輸事業の振興の助成に関する法律（平成二十三年法律第百一号）第二条第一項に規定する運輸事業振興助成交付金をいう。）の取扱い等の軽油引取税に特有の実務上の課題に適切に対応した上で、軽油の卸売価格の抑制を目的として国が交付する補助金に代えて、令和八年四月一日に廃止するものとし、このために必要な措置を講ずるものとする。
suppl-5071-81/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-5/par-1
In light of the abolition of the provisional tax rate of the gasoline tax and the local gasoline tax (meaning the provisional tax rate under the special provisions on the tax rates of the gasoline tax and the local gasoline tax based on the provisions of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1; the same applies hereinafter), the State is to abolish the provisional tax rate of the light oil delivery tax (meaning the provisional tax rate under the special provisions on the tax rate of the light oil delivery tax based on the provisions of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950); the same applies hereinafter) on April 1, 2026, in place of the subsidies that the State grants for the purpose of curbing the wholesale price of light oil, after appropriately addressing, in addition to securing revenue sources, the impact on distribution, consideration for local public finance and other matters, the practical issues specific to the light oil delivery tax, such as the handling of the transport business promotion grant (meaning the transport business promotion grant prescribed in Article 2, paragraph (1) of the Act on Subsidies for the Promotion of Transport Business (Act No. 101 of 2011)), and is to take the measures necessary for this purpose.
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### 第六条（安定財源の確保の方針） — Policy on Securing Stable Revenue Sources
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suppl-5071-81/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-6
**第一項** 国は、揮発油税及び地方揮発油税の当分の間税率の廃止並びに前条の措置による軽油引取税の当分の間税率の廃止のための安定財源の確保については、次に掲げる方針に基づき検討を行い、結論を得るものとする。
suppl-5071-81/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-6/par-1
With regard to securing stable revenue sources for the abolition of the provisional tax rate of the gasoline tax and the local gasoline tax and the abolition of the provisional tax rate of the light oil delivery tax by the measures under the preceding Article, the State is to conduct a review based on the following policies and reach a conclusion:
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**一** 徹底した歳出の見直し等の努力による財源の確保を前提としつつ、国際競争力の確保、実質賃金の動向等を見極めながら、法人税関係特別措置（租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第二号に規定する法人税関係特別措置をいう。）の見直し、極めて高い所得に対する負担の見直し等の税制措置を検討し、令和七年末までに結論を得ること。
suppl-5071-81/art-6/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-6/par-1/item-1
while premised on securing revenue sources through efforts such as a thorough review of expenditure, and while assessing the securing of international competitiveness, trends in real wages and other factors, to consider tax measures such as a review of the special measures related to corporation tax (meaning the special measures related to corporation tax prescribed in Article 2, paragraph (1), item (ii) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation (Act No. 8 of 2010)) and a review of the burden on extremely high incomes, and to reach a conclusion by the end of 2025;
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**二** 道路及びこれに関連する社会資本の保全の重要性、物価の動向等並びに温室効果ガスの排出の量の削減等に関する目標との関係にも留意しつつ、安定財源を確保するための具体的な方策を引き続き検討し、この法律の公布後おおむね一年を目途に結論を得ること。
suppl-5071-81/art-6/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-6/par-1/item-2
while also paying attention to the importance of maintaining roads and the social infrastructure related to them, trends in prices, etc., and the relationship with the targets concerning the reduction, etc. of the amount of greenhouse gas emissions, to continue to consider specific measures for securing stable revenue sources, and to reach a conclusion within approximately one year after the promulgation of this Act;
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**三** 地方の安定財源の確保については、前二号の税制措置による地方の増収額を活用するほか、具体的な方策を引き続き検討し、速やかに結論を得ること。その際、安定財源の確保の完成までの間において、地方の財政運営に支障が生じないよう、地方財政措置において適切に対応すること。
suppl-5071-81/art-6/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-6/par-1/item-3
with regard to securing stable revenue sources for local governments, to continue to consider specific measures in addition to utilizing the increase in local revenue resulting from the tax measures under the preceding two items, and to reach a conclusion promptly. In doing so, to respond appropriately through local finance measures so that no hindrance arises in the financial management of local governments until the securing of stable revenue sources is completed.
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## 附 則 令和七年一二月一二日法律第八七号
suppl-5071-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-87 · https://japanlaw.org/l/332AC0000000026/suppl-5071-87
### 第一条（施行期日） — Effective Date
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suppl-5071-87/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-87/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-87/art-1
**第一項** この法律は、令和九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5071-87/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-87/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-87/art-1/par-1
This Act comes into effect on April 1, 2027; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一及び二** 略
suppl-5071-87/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-87/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-87/art-1/par-1/item-1-to-2
Omitted
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**三** 第四条の規定（第一号に掲げる改正規定を除く。）、第十条中地方税法附則第十一条第十六項の改正規定（「第十二条の七」を「第十三条の六」に、「第十二条の二の二第一項」を「第十三条第一項」に改める部分に限る。）及び第十八条の規定並びに附則第三十七条の規定 公布の日から起算して一年を超えない範囲内において政令で定める日
suppl-5071-87/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-87/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-87/art-1/par-1/item-3
the provisions of Article 4 (excluding the amending provisions set forth in item (i)), the provisions in Article 10 amending Article 11, paragraph (16) of the Supplementary Provisions of the Local Tax Act (limited to the part replacing "Article 12-7" with "Article 13-6" and "Article 12-2-2, paragraph (1)" with "Article 13, paragraph (1)") and the provisions of Article 18, and the provisions of Article 37 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding one year from the day of promulgation.
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## 附 則 令和八年三月三一日法律第五号
suppl-5081-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-5 · https://japanlaw.org/l/332AC0000000026/suppl-5081-5
### 第一条（施行期日） — Effective Date
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suppl-5081-5/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-5/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-5/art-1
**第一項** この法律は、令和八年四月一日から施行する。
suppl-5081-5/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-5/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-5/art-1/par-1
This Act comes into effect on April 1, 2026.
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## 附 則 令和八年三月三一日法律第一二号
suppl-5081-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12
### 第一条（施行期日） — Effective Date
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suppl-5081-12/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1
**第一項** この法律は、令和八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5081-12/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1
This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 第七条中租税特別措置法第九十条の十二の改正規定及び同法第九十条の十四（見出しを含む。）の改正規定並びに附則第七十条の規定 令和八年五月一日
suppl-5081-12/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-1
the provisions in Article 7 amending Article 90-12 of the Act on Special Measures Concerning Taxation and the provisions amending Article 90-14 of that Act (including its heading), and the provisions of Article 70 of the Supplementary Provisions: May 1, 2026;
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**二及び三** 略
suppl-5081-12/art-1/par-1/item-2-to-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-2-to-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-2-to-3
Omitted
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**四** 次に掲げる規定 令和八年十二月一日
suppl-5081-12/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-4
the following provisions: December 1, 2026;
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**イ** 略
suppl-5081-12/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-4/sub-1
Omitted
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**ロ** 第七条中租税特別措置法の目次の改正規定（「第二十九条の四」を「第二十九条の五」に改める部分に限る。）、同法第二十七条の改正規定、同法第二章第三節中第二十九条の四を第二十九条の五とし、第二十九条の三の次に一条を加える改正規定、同法第四十一条の十六の二の見出しの改正規定、同条第一項の改正規定及び同条第二項の改正規定並びに附則第三十四条、第三十六条並びに第四十五条第一項及び第四項の規定
suppl-5081-12/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-4/sub-2
the provisions in Article 7 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 29-4" with "Article 29-5"), the provisions amending Article 27 of that Act, the provisions in Chapter II, Section 3 of that Act renumbering Article 29-4 as Article 29-5 and adding one Article after Article 29-3, the provisions amending the heading of Article 41-16-2 of that Act, the provisions amending paragraph (1) of that Article and the provisions amending paragraph (2) of that Article, and the provisions of Articles 34 and 36 and Article 45, paragraphs (1) and (4) of the Supplementary Provisions;
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**五** 次に掲げる規定 令和九年一月一日
suppl-5081-12/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-5
the following provisions: January 1, 2027;
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**イ** 略
suppl-5081-12/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-5/sub-1
Omitted
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**ロ** 第七条中租税特別措置法第九条の八の改正規定、同法第九条の九第一項の改正規定、同法第二十五条の二の改正規定、同法第三十七条の十四の改正規定、同法第四十一条の三の十一第四項第六号の改正規定、同法第四十一条の十五の三第二項第一号の改正規定、同法第四十一条の十六の二第三項の改正規定、同条第四項の改正規定、同法第四十一条の十七の改正規定（同条第一項中「第四条第五項第三号」を「第四条第九項第三号」に改める部分を除く。）、同法第四十一条の十九第一項の改正規定、同条第二項第七号の改正規定、同条第四項の改正規定、同法第四十二条の二の二第一項及び第三項の改正規定（「又は」を「、第三十八条の二第四項又は」に改める部分を除く。）、同条第四項の改正規定（「第三十七条の十四の二第二十七項」の下に「、第三十八条の二第四項」を加える部分及び「第三十六項まで」の下に「、第三十八条の二第五項から第九項まで」を加える部分を除く。）、同法第四十二条の三第六項第二号の改正規定（「第三十七条の十四第三十五項」を「第三十七条の十四第四十一項」に改める部分に限る。）、同項第三号の改正規定、同項第四号の改正規定、同項第五号及び第六号の改正規定（「第三十七条の十四第三十七項」を「第三十七条の十四第四十六項」に改める部分に限る。）並びに同法第七十条の六の八第二項第一号及び第七十条の六の十第二項第一号の改正規定並びに附則第三十三条、第四十二条、第四十四条、第四十五条第二項、第四十六条、第四十七条、第六十八条、第九十五条（所得税法等の一部を改正する法律（令和三年法律第十一号）附則第三十四条の改正規定に限る。）及び第九十八条の規定
suppl-5081-12/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-5/sub-2
the provisions in Article 7 amending Article 9-8 of the Act on Special Measures Concerning Taxation, the provisions amending Article 9-9, paragraph (1) of that Act, the provisions amending Article 25-2 of that Act, the provisions amending Article 37-14 of that Act, the provisions amending Article 41-3-11, paragraph (4), item (vi) of that Act, the provisions amending Article 41-15-3, paragraph (2), item (i) of that Act, the provisions amending Article 41-16-2, paragraph (3) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending Article 41-17 of that Act (excluding the part replacing "Article 4, paragraph (5), item (iii)" with "Article 4, paragraph (9), item (iii)" in paragraph (1) of that Article), the provisions amending Article 41-19, paragraph (1) of that Act, the provisions amending paragraph (2), item (vii) of that Article, the provisions amending paragraph (4) of that Article, the provisions amending Article 42-2-2, paragraphs (1) and (3) of that Act (excluding the part replacing "or" with ", Article 38-2, paragraph (4) or"), the provisions amending paragraph (4) of that Article (excluding the part adding ", Article 38-2, paragraph (4)" after "Article 37-14-2, paragraph (27)" and the part adding ", Article 38-2, paragraphs (5) through (9)" after "through paragraph (36)"), the provisions amending Article 42-3, paragraph (6), item (ii) of that Act (limited to the part replacing "Article 37-14, paragraph (35)" with "Article 37-14, paragraph (41)"), the provisions amending item (iii) of that paragraph, the provisions amending item (iv) of that paragraph, the provisions amending items (v) and (vi) of that paragraph (limited to the part replacing "Article 37-14, paragraph (37)" with "Article 37-14, paragraph (46)"), and the provisions amending Article 70-6-8, paragraph (2), item (i) and Article 70-6-10, paragraph (2), item (i) of that Act, and the provisions of Article 33, Article 42, Article 44, Article 45, paragraph (2), Article 46, Article 47, Article 68, Article 95 (limited to the provisions amending Article 34 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021)) and Article 98 of the Supplementary Provisions.
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**六及び七** 略
suppl-5081-12/art-1/par-1/item-6-to-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-6-to-7 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-6-to-7
Omitted
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**八** 次に掲げる規定 令和十年一月一日
suppl-5081-12/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-8
the following provisions: January 1, 2028;
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**イ** 第七条中租税特別措置法第三十一条の二第二項第十三号及び第十四号の改正規定（「第五項」を「第六項」に改める部分に限る。）、同項第十五号の改正規定（「第五項」を「第六項」に改める部分に限る。）、同条第三項の改正規定（「第五項」を「第六項」に、「第八項」を「第九項」に改める部分に限る。）、同条第十項の改正規定、同項を同条第十一項とし、同条第九項を同条第十項とし、同条第八項を同条第九項とする改正規定、同条第七項の改正規定、同項を同条第八項とし、同条第六項を同条第七項とし、同条第五項を同条第六項とし、同条第四項の次に一項を加える改正規定、同法第四十二条の三第三項及び第五項の改正規定（「第三十一条の二第八項」を「第三十一条の二第九項」に改める部分に限る。）、同法第四十二条の四第十九項第二号ハの改正規定、同法第六十二条第一項の改正規定（「第九項」を「第十項」に改める部分に限る。）、同法第六十二条の三第一項の改正規定（「第九項」を「第十項」に改める部分に限る。）、同条第四項の改正規定（「第九項」を「第十項」に、「第十一項」を「第十二項」に改める部分に限る。）、同項第十三号及び第十四号の改正規定（「第七項」を「第八項」に改める部分に限る。）、同項第十五号の改正規定（「第七項」を「第八項」に改める部分に限る。）、同条第五項の改正規定（「第七項」を「第八項」に改める部分に限る。）、同条第六項の改正規定、同条第十五項を同条第十六項とする改正規定、同条第十四項の改正規定、同項を同条第十五項とする改正規定、同条第十三項の改正規定、同項を同条第十四項とする改正規定、同条第十二項の改正規定、同項を同条第十三項とし、同条第十一項を同条第十二項とし、同条第十項を同条第十一項とする改正規定、同条第九項を同条第十項とし、同条第八項を同条第九項とし、同条第七項を同条第八項とし、同条第六項の次に一項を加える改正規定、同法第六十三条第一項の改正規定（「第九項」を「第十項」に改める部分に限る。）並びに同条第四項の改正規定並びに附則第三十七条第三項及び第四十五条第三項の規定
suppl-5081-12/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-8/sub-1
the provisions in Article 7 amending Article 31-2, paragraph (2), items (xiii) and (xiv) of the Act on Special Measures Concerning Taxation (limited to the part replacing "paragraph (5)" with "paragraph (6)"), the provisions amending item (xv) of that paragraph (limited to the part replacing "paragraph (5)" with "paragraph (6)"), the provisions amending paragraph (3) of that Article (limited to the part replacing "paragraph (5)" with "paragraph (6)" and "paragraph (8)" with "paragraph (9)"), the provisions amending paragraph (10) of that Article, the provisions renumbering that paragraph as paragraph (11) of that Article, paragraph (9) of that Article as paragraph (10) of that Article and paragraph (8) of that Article as paragraph (9) of that Article, the provisions amending paragraph (7) of that Article, the provisions renumbering that paragraph as paragraph (8) of that Article, paragraph (6) of that Article as paragraph (7) of that Article and paragraph (5) of that Article as paragraph (6) of that Article and adding one paragraph after paragraph (4) of that Article, the provisions amending Article 42-3, paragraphs (3) and (5) of that Act (limited to the part replacing "Article 31-2, paragraph (8)" with "Article 31-2, paragraph (9)"), the provisions amending Article 42-4, paragraph (19), item (ii), (c) of that Act, the provisions amending Article 62, paragraph (1) of that Act (limited to the part replacing "paragraph (9)" with "paragraph (10)"), the provisions amending Article 62-3, paragraph (1) of that Act (limited to the part replacing "paragraph (9)" with "paragraph (10)"), the provisions amending paragraph (4) of that Article (limited to the part replacing "paragraph (9)" with "paragraph (10)" and "paragraph (11)" with "paragraph (12)"), the provisions amending items (xiii) and (xiv) of that paragraph (limited to the part replacing "paragraph (7)" with "paragraph (8)"), the provisions amending item (xv) of that paragraph (limited to the part replacing "paragraph (7)" with "paragraph (8)"), the provisions amending paragraph (5) of that Article (limited to the part replacing "paragraph (7)" with "paragraph (8)"), the provisions amending paragraph (6) of that Article, the provisions renumbering paragraph (15) of that Article as paragraph (16) of that Article, the provisions amending paragraph (14) of that Article, the provisions renumbering that paragraph as paragraph (15) of that Article, the provisions amending paragraph (13) of that Article, the provisions renumbering that paragraph as paragraph (14) of that Article, the provisions amending paragraph (12) of that Article, the provisions renumbering that paragraph as paragraph (13) of that Article, paragraph (11) of that Article as paragraph (12) of that Article and paragraph (10) of that Article as paragraph (11) of that Article, the provisions renumbering paragraph (9) of that Article as paragraph (10) of that Article, paragraph (8) of that Article as paragraph (9) of that Article and paragraph (7) of that Article as paragraph (8) of that Article and adding one paragraph after paragraph (6) of that Article, the provisions amending Article 63, paragraph (1) of that Act (limited to the part replacing "paragraph (9)" with "paragraph (10)") and the provisions amending paragraph (4) of that Article, and the provisions of Article 37, paragraph (3) and Article 45, paragraph (3) of the Supplementary Provisions;
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**九** 次に掲げる規定 令和十年四月一日
suppl-5081-12/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-9
the following provisions: April 1, 2028;
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**イ及びロ** 略
suppl-5081-12/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-9/sub-1
Omitted
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**ハ** 第七条中租税特別措置法第八十六条の五第十三項の改正規定
suppl-5081-12/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-9/sub-2
the provisions in Article 7 amending Article 86-5, paragraph (13) of the Act on Special Measures Concerning Taxation;
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**十** 次に掲げる規定 次号に掲げる規定の施行の日の属する年の翌年の一月一日
suppl-5081-12/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-10
the following provisions: January 1 of the year following the year that includes the date on which the provisions set forth in the following item come into effect;
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**イ** 略
suppl-5081-12/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-10/sub-1
Omitted
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**ロ** 第七条中租税特別措置法の目次の改正規定（「第二十九条の四」を「第二十九条の五」に改める部分を除く。）、同法第九条の四の二第一項の改正規定、同法第三十七条の十三第三項及び第九項第二号の改正規定、同法第二章第四節第九款の次に一款を加える改正規定、同法第四十一条の十四第一項第二号の改正規定、同法第四十一条の十九第二項の改正規定（同項第七号に係る部分を除く。）、同法第四十二条の二の二第一項及び第三項の改正規定（「又は」を「、第三十八条の二第四項又は」に改める部分に限る。）、同条第四項の改正規定（「第三十七条の十四の二第二十七項」の下に「、第三十八条の二第四項」を加える部分及び「第三十六項まで」の下に「、第三十八条の二第五項から第九項まで」を加える部分に限る。）、同法第四十二条の三第六項第二号の改正規定（「第三十七条の十四第三十五項」を「第三十七条の十四第四十一項」に改める部分を除く。）並びに同項第五号及び第六号の改正規定（「第三十七条の十四第三十七項」を「第三十七条の十四第四十六項」に改める部分を除く。）並びに附則第二十五条、第三十九条及び第四十三条の規定
suppl-5081-12/art-1/par-1/item-10/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-10/sub-2
the provisions in Article 7 amending the table of contents of the Act on Special Measures Concerning Taxation (excluding the part replacing "Article 29-4" with "Article 29-5"), the provisions amending Article 9-4-2, paragraph (1) of that Act, the provisions amending Article 37-13, paragraph (3) and paragraph (9), item (ii) of that Act, the provisions adding one Subsection after Chapter II, Section 4, Subsection 9 of that Act, the provisions amending Article 41-14, paragraph (1), item (ii) of that Act, the provisions amending Article 41-19, paragraph (2) of that Act (excluding the part concerning item (vii) of that paragraph), the provisions amending Article 42-2-2, paragraphs (1) and (3) of that Act (limited to the part replacing "or" with ", Article 38-2, paragraph (4) or"), the provisions amending paragraph (4) of that Article (limited to the part adding ", Article 38-2, paragraph (4)" after "Article 37-14-2, paragraph (27)" and the part adding ", Article 38-2, paragraphs (5) through (9)" after "through paragraph (36)"), the provisions amending Article 42-3, paragraph (6), item (ii) of that Act (excluding the part replacing "Article 37-14, paragraph (35)" with "Article 37-14, paragraph (41)") and the provisions amending items (v) and (vi) of that paragraph (excluding the part replacing "Article 37-14, paragraph (37)" with "Article 37-14, paragraph (46)"), and the provisions of Articles 25, 39 and 43 of the Supplementary Provisions;
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**十一及び十二** 略
suppl-5081-12/art-1/par-1/item-11-to-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-11-to-12 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-11-to-12
Omitted
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**十三** 第七条中租税特別措置法第十条の二の次に一条を加える改正規定、同法第十条の六第一項第三号の次に一号を加える改正規定、同法第四十二条の五の改正規定、同法第四十二条の十三第一項第四号の次に一号を加える改正規定並びに同法第六十八条の三の四第二項及び第四項の改正規定（「第四十二条の六第三項」を「第四十二条の五第二項、第四十二条の六第三項」に改める部分に限る。） 産業技術力強化法の一部を改正する法律（令和八年法律第四十一号）の施行の日
suppl-5081-12/art-1/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-13
the provisions in Article 7 adding one Article after Article 10-2 of the Act on Special Measures Concerning Taxation, the provisions adding one item after Article 10-6, paragraph (1), item (iii) of that Act, the provisions amending Article 42-5 of that Act, the provisions adding one item after Article 42-13, paragraph (1), item (iv) of that Act, and the provisions amending Article 68-3-4, paragraphs (2) and (4) of that Act (limited to the part replacing "Article 42-6, paragraph (3)" with "Article 42-5, paragraph (2), Article 42-6, paragraph (3)"): the date on which the Act Partially Amending the Industrial Technology Enhancement Act (Act No. 41 of 2026) comes into effect;
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**十四** 第七条中租税特別措置法第十条の四第一項の改正規定（同項第一号に係る部分を除く。）、同法第十条の五の三第一項の改正規定、同法第十条の五の五第一項の改正規定（「令和八年三月三十一日」を「令和十年三月三十一日」に改める部分及び「百分の五十」を「百分の三十」に改める部分を除く。）、同条の次に一条を加える改正規定、同法第十条の六第一項第十号を同項第九号とし、同号の次に一号を加える改正規定（同項第十号を同項第九号とする部分を除く。）、同条第六項の改正規定（「前条第七項」を「第十条の五の五第七項」に改める部分に限る。）、同法第十九条第一項第一号の改正規定（「又は」を「、第十条の五の六又は」に改める部分に限る。）、同法第四十二条の四第十九項第二号イの改正規定（「並びに」を「、第四十二条の十二の七第二項及び第三項並びに」に改める部分に限る。）、同法第四十二条の十一の二第一項の改正規定（同項第一号に係る部分を除く。）、同法第四十二条の十二の四第一項の改正規定、同法第四十二条の十二の六第一項の改正規定（「令和八年三月三十一日」を「令和十年三月三十一日」に改める部分及び「百分の五十」を「百分の三十」に改める部分を除く。）、同条の次に一条を加える改正規定、同法第四十二条の十三第一項第十六号を同項第十五号とし、同号の次に一号を加える改正規定（同項第十六号を同項第十五号とする部分を除く。）、同条第八項の改正規定（「前条第十二項」を「第四十二条の十二の六第十二項」に改める部分に限る。）、同法第四十二条の十四第一項の表に一号を加える改正規定、同条第四項の改正規定（「第七項」の下に「又は第四十二条の十二の七第二項若しくは第三項」を加える部分に限る。）、同法第五十二条の二第一項の改正規定（「若しくは」を「、第四十二条の十二の七第一項若しくは」に改める部分に限る。）、同法第五十三条第一項第二号の改正規定（「又は」を「、第四十二条の十二の七又は」に改める部分に限る。）、同法第六十六条の十三第一項の改正規定（「同条第二十七項」を「同条第二十八項」に改める部分に限る。）並びに同法第六十八条の三の四第二項及び第四項の改正規定（「並びに」を「、第四十二条の十二の七第三項及び第八項並びに」に改める部分に限る。） 経済社会情勢の変化を踏まえた企業の事業活動の持続的な発展を図るための産業競争力強化法等の一部を改正する法律（令和八年法律第二十九号）の施行の日
suppl-5081-12/art-1/par-1/item-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-14
the provisions in Article 7 amending Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part concerning item (i) of that paragraph), the provisions amending Article 10-5-3, paragraph (1) of that Act, the provisions amending Article 10-5-5, paragraph (1) of that Act (excluding the part replacing "March 31, 2026" with "March 31, 2028" and the part replacing "50 percent" with "30 percent"), the provisions adding one Article after that Article, the provisions renumbering Article 10-6, paragraph (1), item (x) of that Act as item (ix) of that paragraph and adding one item after that item (excluding the part renumbering item (x) of that paragraph as item (ix) of that paragraph), the provisions amending paragraph (6) of that Article (limited to the part replacing "paragraph (7) of the preceding Article" with "Article 10-5-5, paragraph (7)"), the provisions amending Article 19, paragraph (1), item (i) of that Act (limited to the part replacing "or" with ", Article 10-5-6 or"), the provisions amending Article 42-4, paragraph (19), item (ii), (a) of that Act (limited to the part replacing "and" with ", Article 42-12-7, paragraphs (2) and (3) and"), the provisions amending Article 42-11-2, paragraph (1) of that Act (excluding the part concerning item (i) of that paragraph), the provisions amending Article 42-12-4, paragraph (1) of that Act, the provisions amending Article 42-12-6, paragraph (1) of that Act (excluding the part replacing "March 31, 2026" with "March 31, 2028" and the part replacing "50 percent" with "30 percent"), the provisions adding one Article after that Article, the provisions renumbering Article 42-13, paragraph (1), item (xvi) of that Act as item (xv) of that paragraph and adding one item after that item (excluding the part renumbering item (xvi) of that paragraph as item (xv) of that paragraph), the provisions amending paragraph (8) of that Article (limited to the part replacing "paragraph (12) of the preceding Article" with "Article 42-12-6, paragraph (12)"), the provisions adding one item to the table in Article 42-14, paragraph (1) of that Act, the provisions amending paragraph (4) of that Article (limited to the part adding "or Article 42-12-7, paragraph (2) or (3)" after "paragraph (7)"), the provisions amending Article 52-2, paragraph (1) of that Act (limited to the part replacing "or" with ", Article 42-12-7, paragraph (1) or"), the provisions amending Article 53, paragraph (1), item (ii) of that Act (limited to the part replacing "or" with ", Article 42-12-7 or"), the provisions amending Article 66-13, paragraph (1) of that Act (limited to the part replacing "paragraph (27) of that Article" with "paragraph (28) of that Article"), and the provisions amending Article 68-3-4, paragraphs (2) and (4) of that Act (limited to the part replacing "and" with ", Article 42-12-7, paragraphs (3) and (8) and"): the date on which the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Achieve the Sustainable Development of Corporate Business Activities in Light of Changes in Economic and Social Conditions (Act No. 29 of 2026) comes into effect;
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**十五** 第七条中租税特別措置法第十条の四第一項第一号の改正規定、同法第三十一条の二第二項第九号の次に一号を加える改正規定、同項第十号の改正規定（「前号」を「第九号」に改める部分に限る。）、同項第十二号の改正規定（「第六号」を「第七号」に改める部分を除く。）、同項第十五号の改正規定（「第十号まで」を「第九号まで、第十号」に改める部分に限る。）、同項第十六号の改正規定（「第六号」を「第七号」に改める部分を除く。）、同法第四十二条の十一の二第一項第一号の改正規定、同法第六十二条の三第四項第九号の次に一号を加える改正規定、同項第十号の改正規定（「前号」を「第九号」に改める部分に限る。）、同項第十二号の改正規定（「第六号」を「第七号」に改める部分を除く。）、同項第十五号の改正規定（「第十号まで」を「第九号まで、第十号」に改める部分に限る。）及び同項第十六号の改正規定（「第六号」を「第七号」に改める部分を除く。） 経済社会情勢の変化を踏まえた企業の事業活動の持続的な発展を図るための産業競争力強化法等の一部を改正する法律（令和八年法律第二十九号）附則第一条第二号に掲げる規定の施行の日
suppl-5081-12/art-1/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-15
the provisions in Article 7 amending Article 10-4, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation, the provisions adding one item after Article 31-2, paragraph (2), item (ix) of that Act, the provisions amending item (x) of that paragraph (limited to the part replacing "the preceding item" with "item (ix)"), the provisions amending item (xii) of that paragraph (excluding the part replacing "item (vi)" with "item (vii)"), the provisions amending item (xv) of that paragraph (limited to the part replacing "through item (x)" with "through item (ix), item (x)"), the provisions amending item (xvi) of that paragraph (excluding the part replacing "item (vi)" with "item (vii)"), the provisions amending Article 42-11-2, paragraph (1), item (i) of that Act, the provisions adding one item after Article 62-3, paragraph (4), item (ix) of that Act, the provisions amending item (x) of that paragraph (limited to the part replacing "the preceding item" with "item (ix)"), the provisions amending item (xii) of that paragraph (excluding the part replacing "item (vi)" with "item (vii)"), the provisions amending item (xv) of that paragraph (limited to the part replacing "through item (x)" with "through item (ix), item (x)") and the provisions amending item (xvi) of that paragraph (excluding the part replacing "item (vi)" with "item (vii)"): the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Achieve the Sustainable Development of Corporate Business Activities in Light of Changes in Economic and Social Conditions (Act No. 29 of 2026) come into effect;
machine translation, not official
**十六** 第七条中租税特別措置法第三十三条第一項第三号の二の改正規定、同法第三十三条の三第二項の改正規定、同条第三項の改正規定、同法第三十三条の六第一項の改正規定（「第百十八条の二十五の三第三項」を「第百十八条の二十五の二第三項」に改める部分に限る。）、同法第六十四条第一項第三号の二の改正規定、同法第六十五条第一項第四号の改正規定及び同条第七項の改正規定 都市再生特別措置法等の一部を改正する法律（令和八年法律第二十三号）附則第一条第二号に掲げる規定の施行の日
suppl-5081-12/art-1/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-16
the provisions in Article 7 amending Article 33, paragraph (1), item (iii)-2 of the Act on Special Measures Concerning Taxation, the provisions amending Article 33-3, paragraph (2) of that Act, the provisions amending paragraph (3) of that Article, the provisions amending Article 33-6, paragraph (1) of that Act (limited to the part replacing "Article 118-25-3, paragraph (3)" with "Article 118-25-2, paragraph (3)"), the provisions amending Article 64, paragraph (1), item (iii)-2 of that Act, the provisions amending Article 65, paragraph (1), item (iv) of that Act and the provisions amending paragraph (7) of that Article: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 23 of 2026) come into effect;
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**十七** 第七条中租税特別措置法第三十四条の二第二項第九号の改正規定及び同法第六十五条の四第一項第九号の改正規定 都市再生特別措置法等の一部を改正する法律（令和八年法律第二十三号）の施行の日
suppl-5081-12/art-1/par-1/item-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-17
the provisions in Article 7 amending Article 34-2, paragraph (2), item (ix) of the Act on Special Measures Concerning Taxation and the provisions amending Article 65-4, paragraph (1), item (ix) of that Act: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 23 of 2026) comes into effect;
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**十八** 第七条中租税特別措置法第四十一条の十七第一項の改正規定（「第四条第五項第三号」を「第四条第九項第三号」に改める部分に限る。） 医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律等の一部を改正する法律（令和七年法律第三十七号）附則第一条第三号に掲げる規定の施行の日
suppl-5081-12/art-1/par-1/item-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-18 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-18
the provisions in Article 7 amending Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 4, paragraph (5), item (iii)" with "Article 4, paragraph (9), item (iii)"): the date on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, etc. (Act No. 37 of 2025) come into effect;
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**十九** 第七条中租税特別措置法第八十条の二の改正規定（「令和八年三月三十一日」を「令和十三年三月三十一日」に改める部分及び同条ただし書を削る部分を除く。）並びに附則第六十九条第二項及び第三項の規定 金融機能の強化のための特別措置に関する法律等の一部を改正する法律（令和八年法律第十五号）の施行の日
suppl-5081-12/art-1/par-1/item-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-19
the provisions in Article 7 amending Article 80-2 of the Act on Special Measures Concerning Taxation (excluding the part replacing "March 31, 2026" with "March 31, 2031" and the part deleting the proviso to that Article), and the provisions of Article 69, paragraphs (2) and (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for Strengthening Financial Functions, etc. (Act No. 15 of 2026) comes into effect.
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### 第二十四条（利子所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation on Interest Income, etc.
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suppl-5081-12/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-24
**第一項** 新租税特別措置法第三条（第一項第五号に係る部分に限る。）の規定は、同項の居住者又は恒久的施設を有する非居住者が施行日以後に支払を受けるべき同項第一号に規定する特定公社債以外の公社債（租税特別措置法第二条第一項第五号に規定する公社債をいう。附則第三十八条において同じ。）の利子について適用する。
suppl-5081-12/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-24/par-1
The provisions of Article 3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (v)) apply to interest on public and corporate bonds other than the specified public and corporate bonds prescribed in item (i) of that paragraph (meaning the public and corporate bonds prescribed in Article 2, paragraph (1), item (v) of the Act on Special Measures Concerning Taxation; the same applies in Article 38 of the Supplementary Provisions) that a resident or a nonresident with a permanent establishment referred to in that paragraph is to receive on or after the Effective Date.
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### 第二十六条（試験研究を行った場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where Experimental Research Is Conducted
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suppl-5081-12/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-26
**第一項** 新租税特別措置法第十条（第七項を除く。）の規定は、令和九年分以後の所得税について適用し、令和八年分以前の所得税については、なお従前の例による。
suppl-5081-12/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-26/par-1
The provisions of Article 10 of the New Act on Special Measures Concerning Taxation (excluding paragraph (7)) apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and prior years.
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**第二項** 新租税特別措置法第十条第七項の規定は、個人の令和九年分以後において生ずる同条第八項第七号に規定する控除しきれない金額について適用する。
suppl-5081-12/art-26/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-26/par-2
The provisions of Article 10, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount that could not be fully deducted prescribed in paragraph (8), item (vii) of that Article that arises for an individual for 2027 and subsequent years.
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**第三項** 個人の令和八年分以前の第七条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条第七項に規定する特別試験研究費の額については、なお従前の例による。
suppl-5081-12/art-26/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-26/par-3
The provisions then in force continue to govern the amount of special experimental research expenses prescribed in Article 10, paragraph (7) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") of an individual for 2026 and prior years.
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**第四項** 新租税特別措置法第十条の二の規定は、令和九年分以後の所得税について適用する。
suppl-5081-12/art-26/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-26/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-26/par-4
The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years.
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### 第二十七条（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Specified Buildings, etc. Are Acquired in Areas for Improving Regional Vitality, etc.
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suppl-5081-12/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-27
**第一項** 新租税特別措置法第十条の五の規定は、同条第一項に規定する地方活力向上地域等特定業務施設整備計画について施行日以後に同項又は同条第三項に規定する認定を受ける個人が取得等（同条第一項に規定する取得等をいう。）をする当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された同条第一項に規定する特定建物等について適用し、旧租税特別措置法第十条の四の二第一項に規定する地方活力向上地域等特定業務施設整備計画について施行日前に同項又は同条第三項に規定する認定を受けた個人が取得又は建設をする当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された同条第一項に規定する特定建物等については、なお従前の例による。
suppl-5081-12/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-27/par-1
The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to the specified buildings, etc. prescribed in paragraph (1) of that Article that are stated in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired, etc. (meaning acquisition, etc. prescribed in paragraph (1) of that Article) by an individual who obtains, on or after the Effective Date, the certification prescribed in that paragraph or paragraph (3) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the specified buildings, etc. prescribed in Article 10-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are stated in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtained, before the Effective Date, the certification prescribed in that paragraph or paragraph (3) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article.
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### 第二十八条（地方活力向上地域等において雇用者の数が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc.
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suppl-5081-12/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-28
**第一項** 旧租税特別措置法第十条の五第一項に規定する地方活力向上地域等特定業務施設整備計画について施行日前に同項に規定する計画の認定を受けた個人の当該地方活力向上地域等特定業務施設整備計画に係る同条第三項第三号に規定する適用年の年分の所得税については、なお従前の例による。
suppl-5081-12/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-28/par-1
The provisions then in force continue to govern the income tax, for the applicable year prescribed in Article 10-5, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation pertaining to the plan for developing specified business facilities in areas for improving regional vitality, etc., of an individual who obtained, before the Effective Date, the certification of a plan prescribed in paragraph (1) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph.
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### 第二十九条（給与等の支給額が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where the Amount of Salary or Other Wages Paid Has Increased
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suppl-5081-12/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-29
**第一項** 新租税特別措置法第十条の五の四の規定は、令和九年分以後の所得税について適用し、令和八年分以前の所得税については、なお従前の例による。
suppl-5081-12/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-29/par-1
The provisions of Article 10-5-4 of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and prior years.
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**第二項** 個人の令和九年分以後の所得税について前条の規定によりなお従前の例によることとされる場合における旧租税特別措置法第十条の五の規定の適用を受ける場合には、新租税特別措置法第十条の五の四第一項及び第二項の規定の適用については、これらの規定に規定する控除対象雇用者給与等支給増加額は、当該控除対象雇用者給与等支給増加額から旧租税特別措置法第十条の五の規定による控除を受ける金額の計算の基礎となった者に対する給与等（旧租税特別措置法第十条の五の四第五項第二号に規定する給与等をいう。）の支給額として政令で定めるところにより計算した金額を控除した残額とする。
suppl-5081-12/art-29/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-29/par-2
If, with regard to income tax of an individual for 2027 and subsequent years, the individual receives the application of the provisions of Article 10-5 of the Former Act on Special Measures Concerning Taxation in the case where the provisions then in force continue to govern pursuant to the preceding Article, then with regard to the application of the provisions of Article 10-5-4, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation, the credit-eligible increase in salaries, etc. paid to employees prescribed in those provisions is the remaining amount after deducting from that credit-eligible increase in salaries, etc. paid to employees the amount calculated, pursuant to the provisions of Cabinet Order, as the amount of salary or other wages (meaning salary or other wages prescribed in Article 10-5-4, paragraph (5), item (ii) of the Former Act on Special Measures Concerning Taxation) paid to the persons who formed the basis for calculating the amount to be deducted under the provisions of Article 10-5 of the Former Act on Special Measures Concerning Taxation.
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### 第三十条（生産工程効率化等設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Production Process Efficiency Improvement Equipment, etc. Is Acquired
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suppl-5081-12/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-30
**第一項** 新租税特別措置法第十条の五の五第一項及び第三項の規定は、個人が取得又は製作若しくは建設をする同条第一項に規定する生産工程効率化等設備で施行日以後に受ける同項に規定する特定認定に係る同項に規定する特定認定エネルギー利用環境負荷低減事業適応計画に記載されたものについて適用し、個人が取得又は製作若しくは建設をした旧租税特別措置法第十条の五の五第一項に規定する生産工程効率化等設備で施行日前に受けた同項に規定する特定認定に係る同項に規定する特定認定エネルギー利用環境負荷低減事業適応計画に記載されたものについては、なお従前の例による。
suppl-5081-12/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-30/par-1
The provisions of Article 10-5-5, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to production process efficiency improvement equipment, etc. prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs and that is stated in a specified certified energy-use environmental burden reduction business adaptation plan prescribed in that paragraph pertaining to a specified certification prescribed in that paragraph obtained on or after the Effective Date, and the provisions then in force continue to govern production process efficiency improvement equipment, etc. prescribed in Article 10-5-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed and that is stated in a specified certified energy-use environmental burden reduction business adaptation plan prescribed in that paragraph pertaining to a specified certification prescribed in that paragraph obtained before the Effective Date.
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### 第三十一条（所得税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on the Amount of Special Credit Deducted from Income Tax
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suppl-5081-12/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-31
**第一項** 新租税特別措置法第十条の六第五項の規定は、令和九年分以後の所得税について適用し、令和八年分以前の所得税については、なお従前の例による。
suppl-5081-12/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-31/par-1
The provisions of Article 10-6, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and prior years.
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**第二項** 施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第十条の六第一項から第三項までの規定の適用については、同条第一項第九号中「第十条の五の五第三項」とあるのは「前条第三項」と、同条第二項中「、第十条の五の四第三項又は前条第四項」とあるのは「又は第十条の五の四第三項」と、同条第三項中「、第十条の五の四第四項第九号又は前条第五項」とあるのは「又は第十条の五の四第四項第九号」とする。
suppl-5081-12/art-31/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-31/par-2
With regard to the application of the provisions of Article 10-6, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "Article 10-5-5, paragraph (3)" in paragraph (1), item (ix) of that Article is deemed to be replaced with "paragraph (3) of the preceding Article", the phrase ", Article 10-5-4, paragraph (3) or paragraph (4) of the preceding Article" in paragraph (2) of that Article with "or Article 10-5-4, paragraph (3)", and the phrase ", Article 10-5-4, paragraph (4), item (ix) or paragraph (5) of the preceding Article" in paragraph (3) of that Article with "or Article 10-5-4, paragraph (4), item (ix)".
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**第三項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第十条の六第二項、第三項、第五項及び第六項の規定の適用については、同条第二項中「第十条第七項、第十条の二の二第二項」とあるのは「第十条第七項」と、同条第三項中「第十条第八項第七号、第十条の二の二第四項第五号」とあるのは「第十条第八項第七号」と、同条第五項中「第三号、第三号の二（第十条の二の二第一項に係る部分に限る。）」とあるのは「第三号」と、同条第六項中「第十条の二第三項、第十条の二の二第五項」とあるのは「第十条の二第三項」とする。
suppl-5081-12/art-31/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-31/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-31/par-3
With regard to the application of the provisions of Article 10-6, paragraphs (2), (3), (5) and (6) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "Article 10, paragraph (7), Article 10-2-2, paragraph (2)" in paragraph (2) of that Article is deemed to be replaced with "Article 10, paragraph (7)", the phrase "Article 10, paragraph (8), item (vii), Article 10-2-2, paragraph (4), item (v)" in paragraph (3) of that Article with "Article 10, paragraph (8), item (vii)", the phrase "item (iii), item (iii)-2 (limited to the part concerning Article 10-2-2, paragraph (1))" in paragraph (5) of that Article with "item (iii)", and the phrase "Article 10-2, paragraph (3), Article 10-2-2, paragraph (5)" in paragraph (6) of that Article with "Article 10-2, paragraph (3)".
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### 第三十二条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-5081-12/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-32
**第一項** 旧租税特別措置法第十五条第一項に規定する特定総合効率化計画について施行日前に同項に規定する認定を受けた個人が令和九年三月三十一日以前に取得又は建設をした同項に規定する倉庫用建物等（施行日以後に同項に規定する倉庫業の用に供した同項に規定する倉庫用建物等にあっては、やむを得ない事情により施行日の前日までにその用に供することができなかったことにつき財務省令で定めるところにより証明がされたものに限る。）については、同条の規定は、なおその効力を有する。この場合において、同項中「令和八年三月三十一日」とあるのは、「令和九年三月三十一日」とする。
suppl-5081-12/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-32/par-1
With regard to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual who obtained, before the Effective Date, the certification prescribed in that paragraph for a specified comprehensive efficiency improvement plan prescribed in that paragraph acquired or constructed on or before March 31, 2027 (for warehouse buildings, etc. prescribed in that paragraph that were put to use for the warehouse business prescribed in that paragraph on or after the Effective Date, limited to those for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that they could not be put to that use by the day before the Effective Date due to unavoidable circumstances), the provisions of that Article remain in force. In this case, the phrase "March 31, 2026" in that paragraph is deemed to be replaced with "March 31, 2027".
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**第二項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第十九条第二項の規定の適用については、同項中「、第十条の二第一項又は第十条の二の二第一項」とあるのは、「又は第十条の二第一項」とする。
suppl-5081-12/art-32/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-32/par-2
With regard to the application of the provisions of Article 19, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase ", Article 10-2, paragraph (1) or Article 10-2-2, paragraph (1)" in that paragraph is deemed to be replaced with "or Article 10-2, paragraph (1)".
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### 第三十五条（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on Inclusion in Necessary Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Business Operators
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suppl-5081-12/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-35
**第一項** 新租税特別措置法第二十八条の二第一項の規定は、同項に規定する中小事業者が施行日以後に取得又は製作若しくは建設をする同項に規定する少額減価償却資産について適用し、旧租税特別措置法第二十八条の二第一項に規定する中小事業者が施行日前に取得又は製作若しくは建設をした同項に規定する少額減価償却資産については、なお従前の例による。
suppl-5081-12/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-35/par-1
The provisions of Article 28-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in that paragraph that a small and medium sized business operator prescribed in that paragraph acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in that paragraph that a small and medium sized business operator prescribed in Article 28-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired, manufactured or constructed before the Effective Date.
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### 第三十七条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-5081-12/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37
**第一項** 新租税特別措置法第三十一条の二（第二項第十号及び第十一号に係る部分に限る。）の規定は、個人が施行日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡については、なお従前の例による。
suppl-5081-12/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-1
The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), items (x) and (xi)) apply to a transfer that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
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**第二項** 老朽化マンション等の管理及び再生の円滑化等を図るための建物の区分所有等に関する法律等の一部を改正する法律（令和七年法律第四十七号。以下この項において「区分所有法等改正法」という。）第三条の規定による改正前のマンションの建替え等の円滑化に関する法律（平成十四年法律第七十八号。以下この項において「旧円滑化法」という。）第百十三条に規定する認定買受計画（区分所有法等改正法附則第五条第八項の規定によりなお従前の例によることとされる旧円滑化法第百十一条第一項の変更の認定があったときは、その変更後のものを含む。第六項及び附則第六十二条第三項において「認定買受計画」という。）は、新租税特別措置法第三十一条の二第二項第十一号に規定する認定除却等計画とみなして、同条の規定を適用する。
suppl-5081-12/art-37/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-2
A certified purchase plan prescribed in Article 113 of the Act on Facilitation of Reconstruction of Condominiums (Act No. 78 of 2002; hereinafter referred to as the "Former Condominium Facilitation Act" in this paragraph) prior to the amendment by Article 3 of the Act Partially Amending the Act on Building Unit Ownership, etc. to Facilitate Management and Revitalization of Aging Condominiums, etc. (Act No. 47 of 2025; hereinafter referred to as the "Building Unit Ownership Act, etc. Amendment Act" in this paragraph) (including, if there has been a certification of a change under Article 111, paragraph (1) of the Former Condominium Facilitation Act which the provisions then in force continue to govern pursuant to Article 5, paragraph (8) of the Supplementary Provisions of the Building Unit Ownership Act, etc. Amendment Act, the plan after that change; referred to as a "certified purchase plan" in paragraph (6) and Article 62, paragraph (3) of the Supplementary Provisions) is deemed to be a certified removal, etc. plan prescribed in Article 31-2, paragraph (2), item (xi) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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**第四項** 新租税特別措置法第三十三条の三第六項及び第七項の規定は、個人が施行日以後に行う同条第六項に規定する資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十三条の三第六項に規定する資産の譲渡については、なお従前の例による。
suppl-5081-12/art-37/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-37/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-4
The provisions of Article 33-3, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in paragraph (6) of that Article that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern a transfer of assets prescribed in Article 33-3, paragraph (6) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
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**第五項** 新租税特別措置法第三十四条の二（第二項第二十二号及び第二十二号の二に係る部分に限る。）の規定は、個人が施行日以後に行う租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った同項に規定する土地等の譲渡については、なお従前の例による。
suppl-5081-12/art-37/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-37/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-5
The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), items (xxii) and (xxii)-2) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Act on Special Measures Concerning Taxation that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in that paragraph that an individual carried out before the Effective Date.
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**第六項** 認定買受計画は、新租税特別措置法第三十四条の二第二項第二十二号の二に規定する認定除却等計画とみなして、同条の規定を適用する。
suppl-5081-12/art-37/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-37/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-6
A certified purchase plan is deemed to be a certified removal, etc. plan prescribed in Article 34-2, paragraph (2), item (xxii)-2 of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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**第七項** 個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第一号の上欄に掲げる資産（同欄のハに掲げる区域内にあるものに限る。）の譲渡については、なお従前の例による。
suppl-5081-12/art-37/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-37/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-7
The provisions then in force continue to govern a transfer, carried out by an individual before the Effective Date, of assets set forth in the left-hand column of item (i) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to those located within the area set forth in (c) of that column).
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**第八項** 新租税特別措置法第三十七条から第三十七条の四まで（新租税特別措置法第三十七条第一項の表の第二号から第四号までに係る部分に限る。）の規定は、個人が施行日以後に同表の第二号から第四号までの上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後にこれらの号の下欄に掲げる資産の取得（建設及び製作を含む。以下この項において同じ。）をする場合における当該譲渡について適用し、個人が施行日前に旧租税特別措置法第三十七条第一項の表の第二号から第四号までの上欄に掲げる資産の譲渡をした場合及び個人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日前にこれらの号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。
suppl-5081-12/art-37/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-37/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-8
The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) through (iv) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer of assets set forth in the left-hand column of items (ii) through (iv) of that table that an individual carries out on or after the Effective Date, in the case where that individual carries out, on or after the Effective Date, an acquisition (including construction and manufacture; hereinafter the same applies in this paragraph) of the assets set forth in the right-hand column of those items, and the provisions then in force continue to govern the transfers in the case where an individual transferred, before the Effective Date, assets set forth in the left-hand column of items (ii) through (iv) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and in the case where an individual transfers, on or after the Effective Date, assets set forth in the left-hand column of those items and that individual carried out, before the Effective Date, an acquisition of the assets set forth in the right-hand column of those items.
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### 第三十八条（一般株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. on General Shares, etc.
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suppl-5081-12/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-38
**第一項** 新租税特別措置法第三十七条の十第三項（第八号ロに係る部分に限る。）の規定は、同項の居住者又は恒久的施設を有する非居住者が同号に規定する特定公社債以外の公社債の同号に規定する償還により施行日以後に交付を受けるべき金銭又は金銭以外の資産について適用する。
suppl-5081-12/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-38/par-1
The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (viii), (b)) apply to money or assets other than money that a resident or a nonresident with a permanent establishment referred to in that paragraph is to receive on or after the Effective Date through the redemption prescribed in that item of public and corporate bonds other than the specified public and corporate bonds prescribed in that item.
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### 第四十条（居住者の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. of Residents Related to Foreign Affiliated Companies
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suppl-5081-12/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-40
**第一項** 新租税特別措置法第四十条の四の規定は、同条第二項第一号に規定する外国関係会社の施行日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第八項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第十項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額について適用し、旧租税特別措置法第四十条の四第二項第一号に規定する外国関係会社の施行日前に開始した事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額については、なお従前の例による。
suppl-5081-12/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-40/par-1
The provisions of Article 40-4 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (8) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (10) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for a business year of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for a business year of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article that began before the Effective Date.
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**第二項** 新租税特別措置法第四十条の七の規定は、同条第一項に規定する外国関係法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第八項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第十項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額について適用し、旧租税特別措置法第四十条の七第一項に規定する外国関係法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額については、なお従前の例による。
suppl-5081-12/art-40/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-40/par-2
The provisions of Article 40-7 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (8) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (10) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for a business year of a foreign affiliated corporation prescribed in paragraph (1) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for a business year of a foreign affiliated corporation prescribed in paragraph (1) of that Article that began before the Effective Date.
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### 第四十一条（住宅借入金等を有する場合の特別税額控除に関する経過措置） — Transitional Measures Concerning the Special Tax Credit in the Case of Having Housing Loans, etc.
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suppl-5081-12/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-41
**第一項** 新租税特別措置法第四十一条から第四十一条の二の二までの規定は、個人が令和八年一月一日以後に新租税特別措置法第四十一条第一項に規定する居住用家屋（同条第十六項の規定により同条第一項に規定する居住用家屋とみなされる同条第十六項に規定する特例居住用家屋を含む。）若しくは既存住宅（同条第十七項の規定により同条第一項に規定する既存住宅とみなされる同条第十七項に規定する特例既存住宅及び同条第三十五項の規定により同条第一項に規定する既存住宅とみなされる同条第三十五項に規定する要耐震改修住宅を含む。）若しくは増改築等をした家屋（同条第十七項の規定により同条第一項に規定する増改築等をした家屋とみなされる同条第十七項に規定する特例増改築等をした家屋を含み、当該増改築等又は当該特例増改築等に係る部分に限る。）又は同条第六項に規定する認定住宅等（同条第十八項の規定により同条第六項に規定する認定住宅等とみなされる同条第十八項に規定する特例認定住宅等を含む。）を同条第一項の定めるところによりその者の居住の用に供する場合について適用し、個人が同日前に旧租税特別措置法第四十一条第一項に規定する居住用家屋（同条第二十項の規定により同条第一項に規定する居住用家屋とみなされる同条第二十項に規定する特例居住用家屋を含む。）若しくは既存住宅（同条第三十五項の規定により同条第一項に規定する既存住宅とみなされる同条第三十五項に規定する要耐震改修住宅を含む。）若しくは増改築等をした家屋（当該増改築等に係る部分に限る。）又は同条第十項に規定する認定住宅等（同条第二十一項の規定により同条第十項に規定する認定住宅等とみなされる同条第二十一項に規定する特例認定住宅等を含む。）を同条第一項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-5081-12/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-41/par-1
The provisions of Articles 41 through 41-2-2 of the New Act on Special Measures Concerning Taxation apply in the case where an individual, on or after January 1, 2026, uses for the individual's own residence, as prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, a residential house prescribed in that paragraph (including a special residential house prescribed in paragraph (16) of that Article that is deemed to be a residential house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (16) of that Article), an existing house (including a special existing house prescribed in paragraph (17) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (17) of that Article, and a house requiring seismic retrofitting prescribed in paragraph (35) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (35) of that Article), a house that has undergone extension, reconstruction, etc. (including a house that has undergone special extension, reconstruction, etc. prescribed in paragraph (17) of that Article that is deemed to be a house that has undergone extension, reconstruction, etc. prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (17) of that Article, and limited to the part pertaining to that extension, reconstruction, etc. or that special extension, reconstruction, etc.), or a certified house, etc. prescribed in paragraph (6) of that Article (including a special certified house, etc. prescribed in paragraph (18) of that Article that is deemed to be a certified house, etc. prescribed in paragraph (6) of that Article pursuant to the provisions of paragraph (18) of that Article), and the provisions then in force continue to govern the case where an individual, before that date, used for the individual's own residence, as prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house prescribed in that paragraph (including a special residential house prescribed in paragraph (20) of that Article that is deemed to be a residential house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (20) of that Article), an existing house (including a house requiring seismic retrofitting prescribed in paragraph (35) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (35) of that Article), a house that has undergone extension, reconstruction, etc. (limited to the part pertaining to that extension, reconstruction, etc.), or a certified house, etc. prescribed in paragraph (10) of that Article (including a special certified house, etc. prescribed in paragraph (21) of that Article that is deemed to be a certified house, etc. prescribed in paragraph (10) of that Article pursuant to the provisions of paragraph (21) of that Article).
machine translation, not official
### 第四十八条（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out
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suppl-5081-12/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-48
**第一項** 新租税特別措置法第四十一条の十九の三第十項から第十六項までの規定は、同条第一項に規定する特定個人、個人又は同条第七項に規定する特例対象個人が、当該特定個人、個人又は特例対象個人の所有する同条第一項に規定する居住用の家屋について同条第十項に規定する特例対象高齢者等居住改修工事等、同条第十一項に規定する特例対象一般断熱改修工事等、同条第十二項に規定する特例対象多世帯同居改修工事等、同条第十三項に規定する特例対象住宅耐震改修若しくは特例対象耐久性向上改修工事等又は同条第十六項に規定する特例対象子育て対応改修工事等をして、当該居住用の家屋を令和八年一月一日以後に当該特定個人、個人又は特例対象個人の居住の用に供する場合について適用する。
suppl-5081-12/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-48/par-1
The provisions of Article 41-19-3, paragraphs (10) through (16) of the New Act on Special Measures Concerning Taxation apply in the case where a specified individual or individual prescribed in paragraph (1) of that Article, or a special eligible individual prescribed in paragraph (7) of that Article, carries out special eligible renovation work to make a home suitable for elderly persons, etc. prescribed in paragraph (10) of that Article, special eligible general heat insulation renovation work, etc. prescribed in paragraph (11) of that Article, special eligible renovation work for multi-generational cohabitation, etc. prescribed in paragraph (12) of that Article, special eligible seismic retrofitting of a house or special eligible durability improvement renovation work, etc. prescribed in paragraph (13) of that Article, or special covered child-rearing renovation work, etc. prescribed in paragraph (16) of that Article on a house used for residence prescribed in paragraph (1) of that Article that is owned by that specified individual, individual or special eligible individual, and uses that house for the residence of that specified individual, individual or special eligible individual on or after January 1, 2026.
machine translation, not official
### 第四十九条（非居住者又は外国法人である外国組合員に対する課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners Who Are Nonresidents or Foreign Corporations
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suppl-5081-12/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-49
**第一項** 新租税特別措置法第四十一条の二十一の規定は、同条第一項の非居住者が施行日以後に有することとなる当該非居住者に係る同項に規定する国内源泉所得又は同項の外国法人が施行日以後に支払を受けるべき当該外国法人に係る同項に規定する国内源泉所得について適用し、旧租税特別措置法第四十一条の二十一第一項の非居住者が施行日前に有することとなった当該非居住者に係る同項に規定する国内源泉所得又は同項の外国法人が施行日前に支払を受けるべき当該外国法人に係る同項に規定する国内源泉所得については、なお従前の例による。
suppl-5081-12/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-49/par-1
The provisions of Article 41-21 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in paragraph (1) of that Article pertaining to a nonresident referred to in that paragraph that the nonresident comes to have on or after the Effective Date, or domestic source income prescribed in that paragraph pertaining to a foreign corporation referred to in that paragraph that the foreign corporation is to receive on or after the Effective Date, and the provisions then in force continue to govern domestic source income prescribed in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a nonresident referred to in that paragraph that the nonresident came to have before the Effective Date, or domestic source income prescribed in that paragraph pertaining to a foreign corporation referred to in that paragraph that the foreign corporation is to receive before the Effective Date.
machine translation, not official
### 第五十条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principles of Transitional Measures Concerning Special Provisions on Corporation Tax upon the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-5081-12/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-50
**第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人（租税特別措置法第二条第二項第二号に規定する人格のない社団等を含む。以下附則第六十二条までにおいて同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-5081-12/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-50/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 62 of the Supplementary Provisions) beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date.
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### 第五十一条（試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where Experimental Research Is Conducted
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suppl-5081-12/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-51
**第一項** 新租税特別措置法第四十二条の四（第七項を除く。）の規定は、法人の施行日以後に開始する事業年度（同条第八項第三号の通算法人の同項第二号に規定する適用対象事業年度を除く。）分の法人税及び同項第三号の通算法人に係る租税特別措置法第二条第二項第十号の四に規定する通算親法人（以下附則第五十八条までにおいて「通算親法人」という。）の施行日以後に開始する事業年度終了の日に終了する当該通算法人の新租税特別措置法第四十二条の四第八項第二号に規定する適用対象事業年度分の法人税について適用し、法人の施行日前に開始した事業年度（旧租税特別措置法第四十二条の四第八項第三号の通算法人の同項第二号に規定する適用対象事業年度を除く。）分の法人税及び旧租税特別措置法第四十二条の四第八項第三号の通算法人に係る通算親法人の施行日前に開始した事業年度終了の日に終了する当該通算法人の同項第二号に規定する適用対象事業年度分の法人税については、なお従前の例による。
suppl-5081-12/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-51/par-1
The provisions of Article 42-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (7)) apply to corporation tax for business years of a corporation beginning on or after the Effective Date (excluding eligible business years prescribed in paragraph (8), item (ii) of that Article of a group tax sharing corporation referred to in item (iii) of that paragraph) and to corporation tax for eligible business years prescribed in Article 42-4, paragraph (8), item (ii) of the New Act on Special Measures Concerning Taxation of a group tax sharing corporation referred to in item (iii) of that paragraph that end at the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation prescribed in Article 2, paragraph (2), item (x)-4 of the Act on Special Measures Concerning Taxation (hereinafter referred to as the "group tax sharing parent corporation" up to Article 58 of the Supplementary Provisions) pertaining to that group tax sharing corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date (excluding eligible business years prescribed in paragraph (8), item (ii) of Article 42-4 of the Former Act on Special Measures Concerning Taxation of a group tax sharing corporation referred to in item (iii) of that paragraph) and corporation tax for eligible business years prescribed in item (ii) of that paragraph of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation that end at the end of a business year, beginning before the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.
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**第二項** 新租税特別措置法第四十二条の四第七項の規定は、法人の施行日以後に開始する事業年度（同条第八項第三号の通算法人の同項第二号に規定する適用対象事業年度を除く。）において生ずる同条第十九項第十号に規定する控除しきれない金額及び同条第八項第三号の通算法人に係る通算親法人の施行日以後に開始する事業年度終了の日に終了する当該通算法人の同項第二号に規定する適用対象事業年度において生ずる同項第十三号イに掲げる金額について適用する。
suppl-5081-12/art-51/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-51/par-2
The provisions of Article 42-4, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount that could not be fully deducted prescribed in paragraph (19), item (x) of that Article that arises in a business year of a corporation beginning on or after the Effective Date (excluding an eligible business year prescribed in paragraph (8), item (ii) of that Article of a group tax sharing corporation referred to in item (iii) of that paragraph), and to the amount set forth in item (xiii), (a) of that paragraph that arises in an eligible business year prescribed in item (ii) of that paragraph of a group tax sharing corporation referred to in paragraph (8), item (iii) of that Article that ends at the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.
machine translation, not official
**第三項** 法人の施行日前に開始した事業年度（旧租税特別措置法第四十二条の四第十八項において準用する同条第八項第三号の通算法人の同条第十八項において準用する同条第八項第二号に規定する適用対象事業年度（以下この項において「適用対象事業年度」という。）を除く。）の同条第七項に規定する特別試験研究費の額及び同条第十八項において準用する同条第八項第三号の通算法人に係る通算親法人の施行日前に開始した事業年度終了の日に終了する当該通算法人の適用対象事業年度の同条第七項に規定する特別試験研究費の額については、なお従前の例による。
suppl-5081-12/art-51/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-51/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-51/par-3
The provisions then in force continue to govern the amount of special experimental research expenses prescribed in Article 42-4, paragraph (7) of the Former Act on Special Measures Concerning Taxation for a business year of a corporation that began before the Effective Date (excluding an eligible business year prescribed in paragraph (8), item (ii) of that Article as applied mutatis mutandis pursuant to paragraph (18) of that Article of a group tax sharing corporation referred to in paragraph (8), item (iii) of that Article as applied mutatis mutandis pursuant to paragraph (18) of that Article (hereinafter referred to as an "eligible business year" in this paragraph)), and the amount of special experimental research expenses prescribed in paragraph (7) of that Article for an eligible business year of a group tax sharing corporation referred to in paragraph (8), item (iii) of that Article as applied mutatis mutandis pursuant to paragraph (18) of that Article that ends at the end of a business year, beginning before the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.
machine translation, not official
**第四項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第四十二条の四第八項（第六号及び第七号に係る部分に限る。）、第十四項及び第十九項の規定の適用については、同条第八項第六号ロ及び第七号並びに第十四項中「次条第二項又は第四十二条の五第三項第二号」とあるのは「次条第二項」と、同条第十九項第二号イ中「から第四十二条の五まで」とあるのは「、次条」とする。
suppl-5081-12/art-51/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-51/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-51/par-4
With regard to the application of the provisions of Article 42-4, paragraph (8) (limited to the part concerning items (vi) and (vii)), paragraph (14) and paragraph (19) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "paragraph (2) of the following Article or Article 42-5, paragraph (3), item (ii)" in paragraph (8), item (vi), (b) and item (vii) and paragraph (14) of that Article is deemed to be replaced with "paragraph (2) of the following Article", and the phrase "through Article 42-5" in paragraph (19), item (ii), (a) of that Article with ", the following Article".
machine translation, not official
**第五項** 新租税特別措置法第四十二条の四の二の規定は、法人の施行日以後に開始する事業年度（同条第二項において準用する新租税特別措置法第四十二条の四第八項第三号の通算法人の新租税特別措置法第四十二条の四の二第二項において準用する新租税特別措置法第四十二条の四第八項第二号に規定する適用対象事業年度（以下この項において「適用対象事業年度」という。）を除く。）分の法人税及び新租税特別措置法第四十二条の四の二第二項において準用する新租税特別措置法第四十二条の四第八項第三号の通算法人に係る通算親法人の施行日以後に開始する事業年度終了の日に終了する当該通算法人の適用対象事業年度分の法人税について適用する。
suppl-5081-12/art-51/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-51/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-51/par-5
The provisions of Article 42-4-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after the Effective Date (excluding eligible business years prescribed in Article 42-4, paragraph (8), item (ii) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) of the New Act on Special Measures Concerning Taxation of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (2) of that Article (hereinafter referred to as "eligible business years" in this paragraph)) and to corporation tax for eligible business years of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) of the New Act on Special Measures Concerning Taxation that end at the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.
machine translation, not official
**第六項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第四十二条の四の二第二項の規定の適用については、同項の表前条第十四項の項の中欄中「次条第二項又は第四十二条の五第三項第二号」とあるのは「（次条第二項において準用するこの項の規定により当該調整前法人税額から控除される金額を除く。）から」と、同項の下欄中「第四十二条の五第三項第二号」とあるのは「から」とする。
suppl-5081-12/art-51/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-51/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-51/par-6
With regard to the application of the provisions of Article 42-4-2, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "paragraph (2) of the following Article or Article 42-5, paragraph (3), item (ii)" in the middle column of the row for paragraph (14) of the preceding Article in the table in that paragraph is deemed to be replaced with "(excluding the amount to be deducted from that amount of corporation tax before adjustment pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (2) of the following Article) from", and the phrase "Article 42-5, paragraph (3), item (ii)" in the right-hand column of that row with "from".
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### 第五十二条（国家戦略特別区域において機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone
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suppl-5081-12/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-52
**第一項** 新租税特別措置法第四十二条の十第一項及び第二項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する特定機械装置等（平成三十一年三月三十一日以前に受けた同項第一号に規定する財務省令で定める確認に係る同項に規定する事業実施計画に同日において記載されているもの（以下この条において「経過特定機械装置等」という。）を除く。）について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十第一項に規定する特定機械装置等（経過特定機械装置等を含む。）については、なお従前の例による。
suppl-5081-12/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-52/par-1
The provisions of Article 42-10, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date (excluding those stated as of March 31, 2019 in the business implementation plan prescribed in that paragraph pertaining to the confirmation specified by Order of the Ministry of Finance prescribed in item (i) of that paragraph obtained on or before that date (hereinafter referred to as "transitional specified machinery and equipment, etc." in this Article)), and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 42-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including transitional specified machinery and equipment, etc.) that a corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第五十三条（地方活力向上地域等において特定建物等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in Areas for Improving Regional Vitality, etc.
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suppl-5081-12/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-53
**第一項** 新租税特別措置法第四十二条の十二の規定は、同条第一項に規定する地方活力向上地域等特定業務施設整備計画について施行日以後に同項又は同条第二項に規定する認定を受ける法人が取得等（同条第一項に規定する取得等をいう。）をする当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された同条第一項に規定する特定建物等について適用し、旧租税特別措置法第四十二条の十一の三第一項に規定する地方活力向上地域等特定業務施設整備計画について施行日前に同項又は同条第二項に規定する認定を受けた法人が取得又は建設をする当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された同条第一項に規定する特定建物等については、なお従前の例による。
suppl-5081-12/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-53/par-1
The provisions of Article 42-12 of the New Act on Special Measures Concerning Taxation apply to the specified buildings, etc. prescribed in paragraph (1) of that Article that are stated in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired, etc. (meaning acquisition, etc. prescribed in paragraph (1) of that Article) by a corporation that obtains, on or after the Effective Date, the certification prescribed in that paragraph or paragraph (2) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the specified buildings, etc. prescribed in Article 42-11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are stated in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by a corporation that obtained, before the Effective Date, the certification prescribed in that paragraph or paragraph (2) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article.
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### 第五十四条（地方活力向上地域等において雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc.
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suppl-5081-12/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-54
**第一項** 旧租税特別措置法第四十二条の十二第一項に規定する地方活力向上地域等特定業務施設整備計画について施行日前に同項に規定する計画の認定を受けた法人の当該地方活力向上地域等特定業務施設整備計画に係る同条第六項第三号に規定する適用年度分の法人税については、なお従前の例による。
suppl-5081-12/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-54/par-1
The provisions then in force continue to govern the corporation tax, for the applicable business year prescribed in Article 42-12, paragraph (6), item (iii) of the Former Act on Special Measures Concerning Taxation pertaining to the plan for developing specified business facilities in areas for improving regional vitality, etc., of a corporation that obtained, before the Effective Date, the certification of a plan prescribed in paragraph (1) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph.
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### 第五十五条（給与等の支給額が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Salary or Other Wages Paid Has Increased
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suppl-5081-12/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-55
**第一項** 法人の施行日以後に開始する事業年度において前条の規定によりなお従前の例によることとされる場合における旧租税特別措置法第四十二条の十二の規定の適用を受ける場合には、新租税特別措置法第四十二条の十二の五第一項及び第二項の規定の適用については、これらの規定に規定する控除対象雇用者給与等支給増加額は、当該控除対象雇用者給与等支給増加額から旧租税特別措置法第四十二条の十二の規定による控除を受ける金額の計算の基礎となった者に対する給与等（旧租税特別措置法第四十二条の十二の五第五項第三号に規定する給与等をいう。）の支給額として政令で定めるところにより計算した金額を控除した残額とする。
suppl-5081-12/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-55/par-1
If a corporation, in a business year beginning on or after the Effective Date, receives the application of the provisions of Article 42-12 of the Former Act on Special Measures Concerning Taxation in the case where the provisions then in force continue to govern pursuant to the preceding Article, then with regard to the application of the provisions of Article 42-12-5, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation, the credit-eligible increase in salaries, etc. paid to employees prescribed in those provisions is the remaining amount after deducting from that credit-eligible increase in salaries, etc. paid to employees the amount calculated, pursuant to the provisions of Cabinet Order, as the amount of salary or other wages (meaning salary or other wages prescribed in Article 42-12-5, paragraph (5), item (iii) of the Former Act on Special Measures Concerning Taxation) paid to the persons who formed the basis for calculating the amount to be deducted under the provisions of Article 42-12 of the Former Act on Special Measures Concerning Taxation.
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### 第五十六条（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Production Process Efficiency Improvement Equipment, etc. Is Acquired, etc.
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suppl-5081-12/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-56
**第一項** 新租税特別措置法第四十二条の十二の六第一項及び第二項の規定は、法人が取得又は製作若しくは建設をする同条第一項に規定する生産工程効率化等設備で施行日以後に受ける同項に規定する特定認定に係る同項に規定する特定認定エネルギー利用環境負荷低減事業適応計画に記載されたものについて適用し、法人が取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十二の六第一項に規定する生産工程効率化等設備で施行日前に受けた同項に規定する特定認定に係る同項に規定する特定認定エネルギー利用環境負荷低減事業適応計画に記載されたものについては、なお従前の例による。
suppl-5081-12/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-56/par-1
The provisions of Article 42-12-6, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to production process efficiency improvement equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs and that is stated in a specified certified energy-use environmental burden reduction business adaptation plan prescribed in that paragraph pertaining to a specified certification prescribed in that paragraph obtained on or after the Effective Date, and the provisions then in force continue to govern production process efficiency improvement equipment, etc. prescribed in Article 42-12-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed and that is stated in a specified certified energy-use environmental burden reduction business adaptation plan prescribed in that paragraph pertaining to a specified certification prescribed in that paragraph obtained before the Effective Date.
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### 第五十七条（法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on the Amount of Special Credit Deducted from Corporation Tax
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suppl-5081-12/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-57
**第一項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第四十二条の十三第一項から第三項まで、第五項、第七項及び第八項の規定の適用については、同条第一項第三号中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは「第四十二条の四の二第二項」と、同条第二項中「第四十二条の四第七項、第四十二条の五第二項」とあるのは「第四十二条の四第七項」と、同条第三項中「第四十二条の四第十九項第十号、第四十二条の五第五項第五号」とあるのは「第四十二条の四第十九項第十号」と、同条第五項中「第四号、第四号の二（第四十二条の五第一項に係る部分に限る。）」とあるのは「第四号」と、同条第七項中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは「第四十二条の四の二第二項」と、「、第四号又は第四号の二（第四十二条の五第一項に係る部分に限る。）」とあるのは「又は第四号」と、同条第八項中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは「第四十二条の四の二第二項」と、「第四十二条の四の二第四項、第四十二条の五第六項」とあるのは「第四十二条の四の二第四項」とする。
suppl-5081-12/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-57/par-1
With regard to the application of the provisions of Article 42-13, paragraphs (1) through (3), (5), (7) and (8) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (1), item (iii) of that Article is deemed to be replaced with "Article 42-4-2, paragraph (2)", the phrase "Article 42-4, paragraph (7), Article 42-5, paragraph (2)" in paragraph (2) of that Article with "Article 42-4, paragraph (7)", the phrase "Article 42-4, paragraph (19), item (x), Article 42-5, paragraph (5), item (v)" in paragraph (3) of that Article with "Article 42-4, paragraph (19), item (x)", the phrase "item (iv), item (iv)-2 (limited to the part concerning Article 42-5, paragraph (1))" in paragraph (5) of that Article with "item (iv)", the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (7) of that Article with "Article 42-4-2, paragraph (2)" and the phrase ", item (iv) or item (iv)-2 (limited to the part concerning Article 42-5, paragraph (1))" in that paragraph with "or item (iv)", and the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (8) of that Article with "Article 42-4-2, paragraph (2)" and the phrase "Article 42-4-2, paragraph (4), Article 42-5, paragraph (6)" in that paragraph with "Article 42-4-2, paragraph (4)".
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**第二項** 施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第四十二条の十三第一項から第三項までの規定の適用については、同条第一項第十四号中「第四十二条の十二の六第二項」とあるのは「前条第二項」と、同項第十五号中「第四十二条の十二の六第三項」とあるのは「前条第三項」と、同条第二項中「、第四十二条の十二の六第四項若しくは第七項又は前条第三項」とあるのは「又は前条第四項若しくは第七項」と、同条第三項中「、第四十二条の十二の六第五項若しくは第八項又は前条第四項」とあるのは「又は前条第五項若しくは第八項」とする。
suppl-5081-12/art-57/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-57/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-57/par-2
With regard to the application of the provisions of Article 42-13, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "Article 42-12-6, paragraph (2)" in paragraph (1), item (xiv) of that Article is deemed to be replaced with "paragraph (2) of the preceding Article", the phrase "Article 42-12-6, paragraph (3)" in item (xv) of that paragraph with "paragraph (3) of the preceding Article", the phrase ", Article 42-12-6, paragraph (4) or (7) or paragraph (3) of the preceding Article" in paragraph (2) of that Article with "or paragraph (4) or (7) of the preceding Article", and the phrase ", Article 42-12-6, paragraph (5) or (8) or paragraph (4) of the preceding Article" in paragraph (3) of that Article with "or paragraph (5) or (8) of the preceding Article".
machine translation, not official
**第三項** 新租税特別措置法第四十二条の十三第七項の規定は、同項に規定する通算法人に係る通算親法人の施行日以後に開始する事業年度終了の日に終了する当該通算法人の同項に規定する適用対象事業年度分の法人税について適用し、旧租税特別措置法第四十二条の十三第七項に規定する通算法人に係る通算親法人の施行日前に開始した事業年度終了の日に終了する当該通算法人の同項に規定する適用対象事業年度分の法人税については、なお従前の例による。
suppl-5081-12/art-57/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-57/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-57/par-3
The provisions of Article 42-13, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax for eligible business years prescribed in that paragraph of a group tax sharing corporation prescribed in that paragraph that end at the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation, and the provisions then in force continue to govern corporation tax for eligible business years prescribed in that paragraph of a group tax sharing corporation prescribed in Article 42-13, paragraph (7) of the Former Act on Special Measures Concerning Taxation that end at the end of a business year, beginning before the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.
machine translation, not official
### 第五十八条（通算法人の仮装経理に基づく過大申告の場合等の法人税額に関する経過措置） — Transitional Measures Concerning the Amount of Corporation Tax in the Case of an Excessive Return Based on Fictitious Accounting by a Group Tax Sharing Corporation, etc.
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suppl-5081-12/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-58
**第一項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第四十二条の十四第一項及び第四項の規定の適用については、同条第一項中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは「第四十二条の四の二第二項」と、同条第四項中「第四十二条の五第一項若しくは第二項若しくは同条第三項第二号において準用する第四十二条の四第十四項、第四十二条の六第二項」とあるのは「第四十二条の六第二項」と、同項第二号中「又は第四十二条の五第一項の規定」とあるのは「の規定」と、「第四十二条の四第八項第六号ロ又は第七号（これらの規定を第四十二条の五第三項第二号において準用する場合を含む。以下この号において同じ。）」とあるのは「同条第八項第六号ロ又は第七号」と、「場合 第四十二条の四第八項第六号ロ」とあるのは「場合 同項第六号ロ」とする。
suppl-5081-12/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-58/par-1
With regard to the application of the provisions of Article 42-14, paragraphs (1) and (4) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (1) of that Article is deemed to be replaced with "Article 42-4-2, paragraph (2)", the phrase "Article 42-5, paragraph (1) or paragraph (2) or Article 42-4, paragraph (14) as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii), Article 42-6, paragraph (2)" in paragraph (4) of that Article with "Article 42-6, paragraph (2)", the phrase "the provisions of ... or Article 42-5, paragraph (1)" in item (ii) of that paragraph with "the provisions of ...", the phrase "Article 42-4, paragraph (8), item (vi), (b) or item (vii) (including as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii); hereinafter the same applies in this item)" in that item with "paragraph (8), item (vi), (b) or item (vii) of that Article", and the phrase "case: Article 42-4, paragraph (8), item (vi), (b)" in that item with "case: item (vi), (b) of that paragraph".
machine translation, not official
**第二項** 新租税特別措置法第四十二条の十四第四項（新租税特別措置法第四十二条の四第四項及び第十四項に係る部分に限る。）の規定は、新租税特別措置法第四十二条の四第四項又は第十四項の規定により新租税特別措置法第四十二条の十四第四項に規定する通算法人の施行日以後に開始する同項に規定する五年内事業年度（新租税特別措置法第四十二条の四第八項第三号の通算法人の同項第二号に規定する適用対象事業年度を除く。）の所得に対する法人税の額から控除された金額及び新租税特別措置法第四十二条の四第四項又は第十四項の規定により同条第八項第三号の通算法人に係る通算親法人の施行日以後に開始する事業年度終了の日に終了する当該通算法人の同項第二号に規定する適用対象事業年度に該当する新租税特別措置法第四十二条の十四第四項に規定する五年内事業年度の所得に対する法人税の額から控除された金額について適用する。
suppl-5081-12/art-58/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-58/par-2
The provisions of Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 42-4, paragraphs (4) and (14) of the New Act on Special Measures Concerning Taxation) apply to the amount deducted, pursuant to the provisions of Article 42-4, paragraph (4) or (14) of the New Act on Special Measures Concerning Taxation, from the amount of corporation tax on income for a business year within five years prescribed in Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation of a group tax sharing corporation prescribed in that paragraph beginning on or after the Effective Date (excluding an eligible business year prescribed in Article 42-4, paragraph (8), item (ii) of the New Act on Special Measures Concerning Taxation of a group tax sharing corporation referred to in item (iii) of that paragraph), and to the amount deducted, pursuant to the provisions of Article 42-4, paragraph (4) or (14) of the New Act on Special Measures Concerning Taxation, from the amount of corporation tax on income for a business year within five years prescribed in Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation that falls under an eligible business year prescribed in paragraph (8), item (ii) of Article 42-4 of the New Act on Special Measures Concerning Taxation of a group tax sharing corporation referred to in item (iii) of that paragraph that ends at the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.
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**第三項** 施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第四十二条の十四第四項の規定の適用については、同項中「、第四十二条の十二の六第三項」とあるのは、「又は第四十二条の十二の六第三項」とする。
suppl-5081-12/art-58/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-58/par-3
With regard to the application of the provisions of Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-6, paragraph (3)" in that paragraph is deemed to be replaced with "or Article 42-12-6, paragraph (3)".
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### 第五十九条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-5081-12/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-59
**第一項** 旧租税特別措置法第四十八条第一項に規定する特定総合効率化計画について施行日前に同項に規定する認定を受けた法人が令和九年三月三十一日以前に取得又は建設をした同項に規定する倉庫用建物等（施行日以後に同項に規定する倉庫業の用に供した同項に規定する倉庫用建物等にあっては、やむを得ない事情により施行日の前日までにその用に供することができなかったことにつき財務省令で定めるところにより証明がされたものに限る。）については、同条の規定は、なおその効力を有する。この場合において、同項中「令和八年三月三十一日」とあるのは、「令和九年三月三十一日」とする。
suppl-5081-12/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-59/par-1
With regard to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation that obtained, before the Effective Date, the certification prescribed in that paragraph for a specified comprehensive efficiency improvement plan prescribed in that paragraph acquired or constructed on or before March 31, 2027 (for warehouse buildings, etc. prescribed in that paragraph that were put to use for the warehouse business prescribed in that paragraph on or after the Effective Date, limited to those for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that they could not be put to that use by the day before the Effective Date due to unavoidable circumstances), the provisions of that Article remain in force. In this case, the phrase "March 31, 2026" in that paragraph is deemed to be replaced with "March 31, 2027".
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**第二項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第五十三条第二項の規定の適用については、同項中「、第四十二条の四の二第一項又は第四十二条の五第一項」とあるのは、「又は第四十二条の四の二第一項」とする。
suppl-5081-12/art-59/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-59/par-2
With regard to the application of the provisions of Article 53, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase ", Article 42-4-2, paragraph (1) or Article 42-5, paragraph (1)" in that paragraph is deemed to be replaced with "or Article 42-4-2, paragraph (1)".
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### 第六十条（使途秘匿金の支出がある場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Expenditure for Undisclosed Purposes
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suppl-5081-12/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-60
**第一項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第六十二条第一項の規定の適用については、同項中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは、「第四十二条の四の二第二項」とする。
suppl-5081-12/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-60/par-1
With regard to the application of the provisions of Article 62, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in that paragraph is deemed to be replaced with "Article 42-4-2, paragraph (2)".
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### 第六十一条（土地の譲渡等がある場合の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate for the Transfer, etc. of Land
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suppl-5081-12/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-61
**第一項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第六十二条の三第一項及び第九項並びに第六十三条第一項の規定の適用については、これらの規定中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは、「第四十二条の四の二第二項」とする。
suppl-5081-12/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-61/par-1
With regard to the application of the provisions of Article 62-3, paragraphs (1) and (9) and Article 63, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in those provisions is deemed to be replaced with "Article 42-4-2, paragraph (2)".
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### 第六十二条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Corporations
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suppl-5081-12/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-62
**第一項** 新租税特別措置法第六十五条第一項（第六号に係る部分に限る。）、第九項及び第十項の規定は、法人が施行日以後に行う同号に規定する資産の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条第一項第六号に規定する資産の譲渡に係る法人税については、なお従前の例による。
suppl-5081-12/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-62/par-1
The provisions of Article 65, paragraph (1) (limited to the part concerning item (vi)), paragraph (9) and paragraph (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of assets prescribed in that item that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of assets prescribed in Article 65, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.
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**第二項** 新租税特別措置法第六十五条の四第一項（第二十二号及び第二十二号の二に係る部分に限る。）の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-5081-12/art-62/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-62/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-62/par-2
The provisions of Article 65-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (xxii) and (xxii)-2) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.
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**第三項** 認定買受計画は、新租税特別措置法第六十五条の四第一項第二十二号の二に規定する認定除却等計画とみなして、同条の規定を適用する。
suppl-5081-12/art-62/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-62/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-62/par-3
A certified purchase plan is deemed to be a certified removal, etc. plan prescribed in Article 65-4, paragraph (1), item (xxii)-2 of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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**第四項** 法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第一号の上欄に掲げる資産（同欄のハに掲げる区域内にあるものに限る。）の譲渡をした場合における施行日前に取得（建設及び製作を含む。以下この項及び次項において同じ。）をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定については、なお従前の例による。
suppl-5081-12/art-62/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-62/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-62/par-4
The provisions then in force continue to govern, in the case where a corporation transferred, before the Effective Date, assets set forth in the left-hand column of item (i) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to those located within the area set forth in (c) of that column), the assets set forth in the right-hand column of that item that the corporation acquired (including construction and manufacture; hereinafter the same applies in this paragraph and the following paragraph) before the Effective Date or the assets set forth in that column that it acquires on or after the Effective Date, and the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets.
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**第五項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第二号から第四号までに係る部分に限る。）の規定は、法人が施行日以後に同表の第二号から第四号までの上欄に掲げる資産の譲渡をして、施行日以後にこれらの号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用し、法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第二号から第四号までの上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をするこれらの号の下欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定並びに法人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたこれらの号の下欄に掲げる資産については、なお従前の例による。
suppl-5081-12/art-62/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-62/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-62/par-5
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) through (iv) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to the assets, in the case where a corporation transfers, on or after the Effective Date, assets set forth in the left-hand column of items (ii) through (iv) of that table and acquires, on or after the Effective Date, assets set forth in the right-hand column of those items, and to the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern, in the case where a corporation transferred, before the Effective Date, assets set forth in the left-hand column of items (ii) through (iv) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the assets set forth in the right-hand column of those items that it acquired before the Effective Date or that it acquires on or after the Effective Date and the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, and, in the case where a corporation transfers, on or after the Effective Date, assets set forth in the left-hand column of those items, the assets set forth in the right-hand column of those items that it acquired before the Effective Date.
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### 第六十三条（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. of Domestic Corporations Related to Foreign Affiliated Companies
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suppl-5081-12/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-63
**第一項** 新租税特別措置法第六十六条の六の規定は、同条第二項第一号に規定する外国関係会社の施行日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第八項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第十項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額について適用し、旧租税特別措置法第六十六条の六第二項第一号に規定する外国関係会社の施行日前に開始した事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額については、なお従前の例による。
suppl-5081-12/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-63/par-1
The provisions of Article 66-6 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (8) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (10) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for a business year of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for a business year of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article that began before the Effective Date.
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**第二項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第六十六条の七の規定の適用については、同条第九項中「第四十二条の五第八項、第四十二条の六第九項」とあるのは、「第四十二条の六第九項」とする。
suppl-5081-12/art-63/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-63/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-63/par-2
With regard to the application of the provisions of Article 66-7 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "Article 42-5, paragraph (8), Article 42-6, paragraph (9)" in paragraph (9) of that Article is deemed to be replaced with "Article 42-6, paragraph (9)".
machine translation, not official
**第三項** 施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第六十六条の七の規定の適用については、同条第九項中「、第四十二条の十二の六第十七項又は第四十二条の十二の七第十一項」とあるのは、「又は第四十二条の十二の六第十七項」とする。
suppl-5081-12/art-63/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-63/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-63/par-3
With regard to the application of the provisions of Article 66-7 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-6, paragraph (17) or Article 42-12-7, paragraph (11)" in paragraph (9) of that Article is deemed to be replaced with "or Article 42-12-6, paragraph (17)".
machine translation, not official
**第四項** 新租税特別措置法第六十六条の九の二の規定は、同条第一項に規定する外国関係法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第八項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第十項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額について適用し、旧租税特別措置法第六十六条の九の二第一項に規定する外国関係法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額については、なお従前の例による。
suppl-5081-12/art-63/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-63/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-63/par-4
The provisions of Article 66-9-2 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (8) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (10) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for a business year of a foreign affiliated corporation prescribed in paragraph (1) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for a business year of a foreign affiliated corporation prescribed in paragraph (1) of that Article that began before the Effective Date.
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**第五項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第六十六条の九の三の規定の適用については、同条第八項中「第四十二条の五第八項、第四十二条の六第九項」とあるのは、「第四十二条の六第九項」とする。
suppl-5081-12/art-63/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-63/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-63/par-5
With regard to the application of the provisions of Article 66-9-3 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "Article 42-5, paragraph (8), Article 42-6, paragraph (9)" in paragraph (8) of that Article is deemed to be replaced with "Article 42-6, paragraph (9)".
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**第六項** 施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第六十六条の九の三の規定の適用については、同条第八項中「、第四十二条の十二の六第十七項又は第四十二条の十二の七第十一項」とあるのは、「又は第四十二条の十二の六第十七項」とする。
suppl-5081-12/art-63/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-63/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-63/par-6
With regard to the application of the provisions of Article 66-9-3 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-6, paragraph (17) or Article 42-12-7, paragraph (11)" in paragraph (8) of that Article is deemed to be replaced with "or Article 42-12-6, paragraph (17)".
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### 第六十四条（特定事業活動として特別新事業開拓事業者の株式の取得をした場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Acquisition of Shares of a Special New Business Development Operator as a Specified Business Activity
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suppl-5081-12/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-64
**第一項** 新租税特別措置法第六十六条の十三第一項、第十一項及び第十三項（第五号並びに第八号イ及びロに係る部分に限る。）の規定は、法人が施行日以後に取得する株式について適用し、法人が施行日前に取得した株式については、なお従前の例による。
suppl-5081-12/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-64/par-1
The provisions of Article 66-13, paragraph (1), paragraph (11) and paragraph (13) (limited to the part concerning item (v) and item (viii), (a) and (b)) of the New Act on Special Measures Concerning Taxation apply to shares that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern shares that a corporation acquired before the Effective Date.
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**第二項** 新租税特別措置法第六十六条の十三第十項（第二号に係る部分に限る。）、第十二項及び第十三項（第一号、第四号及び第八号（イ及びロに係る部分を除く。）に係る部分に限る。）の規定は、同条第一項に規定する特定株式を発行した法人が施行日以後に行われる合併により解散する場合について適用し、旧租税特別措置法第六十六条の十三第一項に規定する特定株式を発行した法人が施行日前に行われた合併により解散する場合については、なお従前の例による。
suppl-5081-12/art-64/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-64/par-2
The provisions of Article 66-13, paragraph (10) (limited to the part concerning item (ii)), paragraph (12) and paragraph (13) (limited to the part concerning item (i), item (iv) and item (viii) (excluding the part concerning (a) and (b))) of the New Act on Special Measures Concerning Taxation apply in the case where a corporation that issued specified shares prescribed in paragraph (1) of that Article is dissolved due to a merger carried out on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation that issued specified shares prescribed in Article 66-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation is dissolved due to a merger carried out before the Effective Date.
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**第三項** 新租税特別措置法第六十六条の十三第十三項（第一号、第三号から第五号まで、第八号及び第九号に係る部分を除く。）の規定は、施行日以後に行われる同項に規定する設定法人を租税特別措置法第二条第二項第三号に規定する被合併法人とする合併について適用し、施行日前に行われた旧租税特別措置法第六十六条の十三第十一項に規定する設定法人を同号に規定する被合併法人とする合併については、なお従前の例による。
suppl-5081-12/art-64/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-64/par-3
The provisions of Article 66-13, paragraph (13) of the New Act on Special Measures Concerning Taxation (excluding the part concerning item (i), items (iii) through (v), item (viii) and item (ix)) apply to a merger carried out on or after the Effective Date in which the corporation with the special account prescribed in that paragraph is the merged corporation prescribed in Article 2, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern a merger carried out before the Effective Date in which the corporation with the special account prescribed in Article 66-13, paragraph (11) of the Former Act on Special Measures Concerning Taxation is the merged corporation prescribed in that item.
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### 第六十五条（中小企業者等の少額減価償却資産の取得価額の損金算入の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Enterprises, etc.
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suppl-5081-12/art-65 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-65
**第一項** 新租税特別措置法第六十七条の五第一項の規定は、同項に規定する中小企業者等が施行日以後に取得又は製作若しくは建設をする同項に規定する少額減価償却資産について適用し、旧租税特別措置法第六十七条の五第一項に規定する中小企業者等が施行日前に取得又は製作若しくは建設をした同項に規定する少額減価償却資産については、なお従前の例による。
suppl-5081-12/art-65/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-65/par-1
The provisions of Article 67-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in that paragraph acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in Article 67-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired, manufactured or constructed before the Effective Date.
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### 第六十六条（外国法人である外国組合員に対する課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners Who Are Foreign Corporations
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suppl-5081-12/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-66
**第一項** 新租税特別措置法第六十七条の十六第五項の規定は、同条第一項の外国法人が施行日以後に有することとなる同項に規定する対象国内源泉所得について適用し、旧租税特別措置法第六十七条の十六第一項の外国法人が施行日前に有することとなった同項に規定する対象国内源泉所得については、なお従前の例による。
suppl-5081-12/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-66/par-1
The provisions of Article 67-16, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to covered domestic source income prescribed in paragraph (1) of that Article that a foreign corporation referred to in that paragraph comes to have on or after the Effective Date, and the provisions then in force continue to govern covered domestic source income prescribed in Article 67-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a foreign corporation referred to in that paragraph came to have before the Effective Date.
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### 第六十七条（認定株式分配に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Certified Share Distributions
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suppl-5081-12/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-67
**第一項** 施行日前に旧租税特別措置法第六十八条の二第一項の認定を受けた法人が行う同項に規定する現物分配については、なお従前の例による。
suppl-5081-12/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-67/par-1
The provisions then in force continue to govern a distribution in kind prescribed in Article 68-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is carried out by a corporation that received the certification referred to in that paragraph before the Effective Date.
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### 第六十九条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-5081-12/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69
**第一項** 老朽化マンション等の管理及び再生の円滑化等を図るための建物の区分所有等に関する法律等の一部を改正する法律（令和七年法律第四十七号。以下この項において「区分所有法等改正法」という。）附則第五条第五項第一号に掲げる組合は新租税特別措置法第七十六条第一項に規定する施行者と、区分所有法等改正法附則第五条第五項第二号に掲げる組合は新租税特別措置法第七十六条第二項に規定する組合とそれぞれみなして、同条第一項及び第二項の規定を適用する。
suppl-5081-12/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-1
The provisions of Article 76, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply by deeming an association set forth in Article 5, paragraph (5), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Building Unit Ownership, etc. to Facilitate Management and Revitalization of Aging Condominiums, etc. (Act No. 47 of 2025; hereinafter referred to as the "Building Unit Ownership Act, etc. Amendment Act" in this paragraph) to be an implementer prescribed in Article 76, paragraph (1) of the New Act on Special Measures Concerning Taxation, and an association set forth in Article 5, paragraph (5), item (ii) of the Supplementary Provisions of the Building Unit Ownership Act, etc. Amendment Act to be an association prescribed in Article 76, paragraph (2) of the New Act on Special Measures Concerning Taxation, respectively.
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**第二項** 附則第一条第十九号に定める日前に金融機能の強化のための特別措置に関する法律等の一部を改正する法律（令和八年法律第十五号）第一条の規定による改正前の金融機能の強化のための特別措置に関する法律（平成十六年法律第百二十八号）附則第八条第三項若しくは第二十六条第三項の規定により読み替えて適用される同法第五条第一項の経営強化計画若しくは同法附則第九条第三項の規定により読み替えて適用される同法第十七条第一項の経営強化計画又は同法附則第八条第三項若しくは第二十六条第三項の規定により読み替えて適用される同法第九条第一項の変更後の経営強化計画若しくは同法附則第九条第三項の規定により適用される同法第十九条第一項の変更後の経営強化計画が提出された場合には、これらの経営強化計画又は変更後の経営強化計画を新租税特別措置法第八十条の二に規定する経営強化計画又は変更後の経営強化計画とみなして、同条の規定を適用する。
suppl-5081-12/art-69/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-2
If, before the date specified in Article 1, item (xix) of the Supplementary Provisions, a management strengthening plan under Article 5, paragraph (1) of the Act on Special Measures for Strengthening Financial Functions (Act No. 128 of 2004) prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures for Strengthening Financial Functions, etc. (Act No. 15 of 2026), as applied with the replacement of terms pursuant to the provisions of Article 8, paragraph (3) or Article 26, paragraph (3) of the Supplementary Provisions of that Act, or a management strengthening plan under Article 17, paragraph (1) of that Act as applied with the replacement of terms pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of that Act, or a changed management strengthening plan under Article 9, paragraph (1) of that Act as applied with the replacement of terms pursuant to the provisions of Article 8, paragraph (3) or Article 26, paragraph (3) of the Supplementary Provisions of that Act, or a changed management strengthening plan under Article 19, paragraph (1) of that Act as applied pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of that Act, has been submitted, the provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation apply by deeming that management strengthening plan or changed management strengthening plan to be a management strengthening plan or changed management strengthening plan prescribed in that Article.
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**第三項** 新租税特別措置法第八十条の二の規定（同条に規定する組織再編成等実施計画に係る部分に限る。）は、附則第一条第十九号に定める日以後に新租税特別措置法第八十条の二に規定する組織再編成等実施計画が提出される場合における同条各号に掲げる事項についての登記に係る登録免許税について適用し、同日前に旧租税特別措置法第八十条の二に規定する実施計画が提出された場合における同条各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-5081-12/art-69/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-69/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-3
The provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the organizational restructuring, etc. implementation plan prescribed in that Article) apply to registration and license tax on registrations concerning the matters listed in the items of that Article in the case where an organizational restructuring, etc. implementation plan prescribed in Article 80-2 of the New Act on Special Measures Concerning Taxation is submitted on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on registrations concerning the matters listed in the items of Article 80-2 of the Former Act on Special Measures Concerning Taxation in the case where an implementation plan prescribed in that Article was submitted before that date.
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**第四項** 施行日から令和九年三月三十一日までの間における新租税特別措置法第八十一条の二の規定の適用については、同条第一項中「第三十条の四第二項第九号イ（２）」とあるのは、「第三十条の四第二項第十一号イ（２）」とする。
suppl-5081-12/art-69/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-4
With regard to the application of the provisions of Article 81-2 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2027, the phrase "Article 30-4, paragraph (2), item (ix), (a), 2." in paragraph (1) of that Article is deemed to be replaced with "Article 30-4, paragraph (2), item (xi), (a), 2.".
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**第五項** 新租税特別措置法第八十三条第一項の規定は、施行日以後に同項に規定する計画認定を受ける場合における同項に規定する建築物の所有権の保存の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条第一項に規定する計画認定を受けた場合における同項に規定する建築物の所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-5081-12/art-69/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-69/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-5
The provisions of Article 83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of a building prescribed in that paragraph in the case where the plan certification prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of a building prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where the plan certification prescribed in that paragraph was received before the Effective Date.
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**第六項** 新租税特別措置法第八十三条第二項の規定は、施行日以後に同項に規定する国土交通大臣の認定を受ける場合における同項に規定する建築物の所有権の保存の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条第二項に規定する国土交通大臣の認定を受けた場合における同項に規定する建築物の所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-5081-12/art-69/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-69/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-6
The provisions of Article 83, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of a building prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of a building prescribed in Article 83, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph was received before the Effective Date.
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### 第七十条（自動車重量税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax
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suppl-5081-12/art-70 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-70
**第一項** 令和六年一月一日から令和七年四月三十日までの間に旧租税特別措置法第九十条の十二第一項の規定の適用を受けた検査自動車（租税特別措置法第九十条の十第一項に規定する検査自動車をいう。次項において同じ。）に係る旧租税特別措置法第九十条の十二第五項（第一号に係る部分に限る。）の規定の適用については、なお従前の例による。
suppl-5081-12/art-70/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-70/par-1
With regard to the application of the provisions of Article 90-12, paragraph (5) (limited to the part concerning item (i)) of the Former Act on Special Measures Concerning Taxation to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in the following paragraph) to which the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied during the period from January 1, 2024 to April 30, 2025, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第九十条の十二第四項第一号イ、第二号又は第三号に掲げる検査自動車のうち、同条第一項第四号イ（２）に規定するエネルギー消費効率が、同号イ（２）に規定する令和十二年度基準エネルギー消費効率に百分の八十を乗じて得た数値以上であり、かつ、同号イ（２）に規定する令和二年度基準エネルギー消費効率以上であるものとして財務省令で定めるもので令和九年五月一日から令和十年四月三十日までの間において同条の規定の適用がないものについて当該期間内に租税特別措置法第九十条の十第一項に規定する自動車検査証の交付等を受ける場合には、当該自動車検査証の交付等に係る自動車重量税については、同法第九十条の十一から第九十条の十一の三までの規定は、適用しない。
suppl-5081-12/art-70/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-70/par-2
If, for an inspected motor vehicle listed in Article 90-12, paragraph (4), item (i), (a), item (ii) or item (iii) of the New Act on Special Measures Concerning Taxation that is specified by Order of the Ministry of Finance as one whose energy consumption efficiency prescribed in paragraph (1), item (iv), (a), 2. of that Article is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency prescribed in (a), 2. of that item by 80 percent and is equal to or more than the fiscal 2020 standard energy consumption efficiency prescribed in (a), 2. of that item, and to which the provisions of that Article do not apply during the period from May 1, 2027 to April 30, 2028, the issuance, etc. of an automobile inspection certificate prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation is received within that period, the provisions of Articles 90-11 through 90-11-3 of that Act do not apply to motor vehicle tonnage tax pertaining to that issuance, etc. of the automobile inspection certificate.
machine translation, not official
### 第九十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-5081-12/art-99 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-99 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-99
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5081-12/art-99/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-99/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
### 第百条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-5081-12/art-100 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-100
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5081-12/art-100/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-100/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-100/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
## 附 則 令和八年六月五日法律第二九号
suppl-5081-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-29 · https://japanlaw.org/l/332AC0000000026/suppl-5081-29
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5081-29/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-29/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-29/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-5081-29/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-29/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-29/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
machine translation, not official
## 附 則 令和八年七月二三日法律第六四号
suppl-5081-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-64 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5081-64/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-64/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5081-64/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-64/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
machine translation, not official
**一** 略
suppl-5081-64/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-64/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64/art-1/par-1/item-1
Omitted
machine translation, not official
**二** 第一条中金融商品取引法第百九十七条第一項の改正規定、同法第百九十七条の二第一項の改正規定（同項第一号の改正規定を除く。）及び同法第二百十条第一項の改正規定並びに附則第四十一条、第四十七条及び第八十九条の規定 公布の日から起算して二十日を経過した日
suppl-5081-64/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-64/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64/art-1/par-1/item-2
the provision in Article 1 amending Article 197, paragraph (1) of the Financial Instruments and Exchange Act, the provision amending Article 197-2, paragraph (1) of that Act (excluding the provision amending item (i) of that paragraph) and the provision amending Article 210, paragraph (1) of that Act, and the provisions of Articles 41, 47 and 89 of the Supplementary Provisions: the day on which 20 days have elapsed from the date of promulgation;
machine translation, not official
### 第八十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-5081-64/art-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-64/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64/art-89
**第一項** この法律（附則第一条第二号及び第四号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5081-64/art-89/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-64/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64/art-89/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in Article 1, items (ii) and (iv) of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
---
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- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation (租税特別措置法), Article 66-4, paragraph (2), item (i), (b) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation (租税特別措置法), Article 66-4, paragraph (2), item (i), (c) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation (租税特別措置法), Article 7 — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-007, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-008, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-009, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-010, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-011, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-012, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-013, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-014, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-015, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-016, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-017, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-018, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-019, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-020, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-021, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-022, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-023, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-024, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-025, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-026, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-027, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-029, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-030, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-031, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-032, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-033, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-034, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-035, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-037, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-047, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-048, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-049, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-054, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-055, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-056, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-070, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-072, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-073, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-084, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-085, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-102, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-197, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-201, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-206, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-218, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-219, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-220, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-223, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-224, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-225, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-226, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-227, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-228, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-229, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-230, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-231, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-232, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-233, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-234, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-235, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-236, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-237, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-239, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-240, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-241, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-242, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-243, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-248, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-249, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-250, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-251, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-252, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-255, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-260, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-290, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-384, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-385, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-386, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-387, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-388, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-389, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-394, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-409, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-410, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-411, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-412, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-413, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-414, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-415, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-416, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-417, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-418, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-419, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-420, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-421, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-422, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-423, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-424, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-425, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-426, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-427, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-428, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-429, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-430, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-431, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-432, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-433, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-434, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-435, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-436, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-437, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-438, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-439, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-440, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-441, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-442, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-443, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-444, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-445, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-446, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-447, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-448, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-449, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-450, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-452, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-453, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-457, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-458, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-461, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-462, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-464, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-466, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-478, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-479, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-525, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-526, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-527, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-528, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-530, translated 2026-10-08
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- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-534, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-535, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-536, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-537, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-538, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-539, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-540, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-541, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-542, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-543, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-544, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-545, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-546, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-547, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-548, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-549, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-550, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-551, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-552, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-553, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-554, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-555, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-556, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-557, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-558, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-559, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-560, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-561, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-562, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-563, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-564, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-565, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-566, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-567, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-568, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-569, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-570, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-571, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-572, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-573, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-574, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-575, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-576, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-577, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-578, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-579, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-580, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-581, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-582, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-583, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-584, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-585, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-586, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-587, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-588, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-589, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-590, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-591, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-592, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-593, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-594, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-595, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-596, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-597, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-598, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-599, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-600, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-601, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-602, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-603, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-604, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-605, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-606, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-607, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-608, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-609, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-610, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-611, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-612, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-613, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-614, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-615, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-616, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-617, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-618, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-619, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-620, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-621, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-622, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-623, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-624, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-625, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-626, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-627, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-628, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-629, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-630, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-631, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-632, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-633, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-634, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-635, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-636, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-637, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-638, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-639, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-640, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-641, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-642, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-643, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-644, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-645, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-646, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-647, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-648, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-649, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-650, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-651, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-652, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-653, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-654, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-655, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-656, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-657, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-658, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-659, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-660, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-661, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-662, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-663, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-664, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-665, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T022521-001, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T022521-002, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T022521-003, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T022521-005, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-001, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-002, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-003, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-004, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-005, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-006, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-007, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-008, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-009, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-010, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-011, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-012, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-013, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-014, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-001, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-002, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-003, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-004, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-005, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-006, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-007, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-008, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-009, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-004, translated 2026-10-08
- claude-sonnet-5-5 — Machine translation, batch special-taxation-measures-act-20261009T162006-001, translated 2026-10-10
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes2-20261008T160000, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07